id	sid	tid	token	lemma	pos
taxlaw-2804	1	1	making	make	VERB
taxlaw-2804	1	2	partnerships	partnership	NOUN
taxlaw-2804	1	3	work	work	VERB
taxlaw-2804	1	4	for	for	ADP
taxlaw-2804	1	5	mom	mom	NOUN
taxlaw-2804	1	6	and	and	CCONJ
taxlaw-2804	1	7	pop	pop	NOUN
taxlaw-2804	1	8	and	and	CCONJ
taxlaw-2804	1	9	everyone	everyone	PRON
taxlaw-2804	1	10	else	else	ADV
taxlaw-2804	1	11	emily	emily	PROPN
taxlaw-2804	1	12	cauble	cauble	PROPN
taxlaw-2804	1	13	*	*	PUNCT
taxlaw-2804	1	14	abstract	abstract	ADJ
taxlaw-2804	1	15	entities	entity	NOUN
taxlaw-2804	1	16	treated	treat	VERB
taxlaw-2804	1	17	as	as	ADP
taxlaw-2804	1	18	partnerships	partnership	NOUN
taxlaw-2804	1	19	for	for	ADP
taxlaw-2804	1	20	tax	tax	NOUN
taxlaw-2804	1	21	purposes	purpose	NOUN
taxlaw-2804	1	22	cover	cover	VERB
taxlaw-2804	1	23	the	the	DET
taxlaw-2804	1	24	spectrum	spectrum	NOUN
taxlaw-2804	1	25	from	from	ADP
taxlaw-2804	1	26	small	small	ADJ
taxlaw-2804	1	27	mom	mom	NOUN
taxlaw-2804	1	28	and	and	CCONJ
taxlaw-2804	1	29	pop	pop	NOUN
taxlaw-2804	1	30	operations	operation	NOUN
taxlaw-2804	1	31	to	to	ADP
taxlaw-2804	1	32	mammoth	mammoth	ADJ
taxlaw-2804	1	33	enterprises	enterprise	NOUN
taxlaw-2804	1	34	owned	own	VERB
taxlaw-2804	1	35	by	by	ADP
taxlaw-2804	1	36	sophisticated	sophisticated	ADJ
taxlaw-2804	1	37	partners	partner	NOUN
taxlaw-2804	1	38	.	.	PUNCT
taxlaw-2804	2	1	designing	design	VERB
taxlaw-2804	2	2	tax	tax	NOUN
taxlaw-2804	2	3	law	law	NOUN
taxlaw-2804	2	4	to	to	PART
taxlaw-2804	2	5	govern	govern	VERB
taxlaw-2804	2	6	this	this	DET
taxlaw-2804	2	7	diverse	diverse	ADJ
taxlaw-2804	2	8	array	array	NOUN
taxlaw-2804	2	9	of	of	ADP
taxlaw-2804	2	10	entities	entity	NOUN
taxlaw-2804	2	11	is	be	AUX
taxlaw-2804	2	12	a	a	DET
taxlaw-2804	2	13	challenging	challenging	ADJ
taxlaw-2804	2	14	exercise	exercise	NOUN
taxlaw-2804	2	15	since	since	SCONJ
taxlaw-2804	2	16	rules	rule	NOUN
taxlaw-2804	2	17	that	that	PRON
taxlaw-2804	2	18	are	be	AUX
taxlaw-2804	2	19	well	well	ADV
taxlaw-2804	2	20	suited	suited	ADJ
taxlaw-2804	2	21	to	to	PART
taxlaw-2804	2	22	provide	provide	VERB
taxlaw-2804	2	23	simplicity	simplicity	NOUN
taxlaw-2804	2	24	for	for	SCONJ
taxlaw-2804	2	25	entities	entity	NOUN
taxlaw-2804	2	26	at	at	ADP
taxlaw-2804	2	27	the	the	DET
taxlaw-2804	2	28	small	small	ADJ
taxlaw-2804	2	29	,	,	PUNCT
taxlaw-2804	2	30	unsophisticated	unsophisticated	ADJ
taxlaw-2804	2	31	end	end	NOUN
taxlaw-2804	2	32	of	of	ADP
taxlaw-2804	2	33	the	the	DET
taxlaw-2804	2	34	continuum	continuum	NOUN
taxlaw-2804	2	35	may	may	AUX
taxlaw-2804	2	36	be	be	AUX
taxlaw-2804	2	37	poorly	poorly	ADV
taxlaw-2804	2	38	designed	design	VERB
taxlaw-2804	2	39	for	for	ADP
taxlaw-2804	2	40	preventing	prevent	VERB
taxlaw-2804	2	41	manipulation	manipulation	NOUN
taxlaw-2804	2	42	by	by	ADP
taxlaw-2804	2	43	entities	entity	NOUN
taxlaw-2804	2	44	at	at	ADP
taxlaw-2804	2	45	the	the	DET
taxlaw-2804	2	46	large	large	ADJ
taxlaw-2804	2	47	,	,	PUNCT
taxlaw-2804	2	48	sophisticated	sophisticated	ADJ
taxlaw-2804	2	49	end	end	NOUN
taxlaw-2804	2	50	of	of	ADP
taxlaw-2804	2	51	the	the	DET
taxlaw-2804	2	52	continuum	continuum	PROPN
taxlaw-2804	2	53	.	.	PUNCT
taxlaw-2804	3	1	however	however	ADV
taxlaw-2804	3	2	,	,	PUNCT
taxlaw-2804	3	3	a	a	DET
taxlaw-2804	3	4	careful	careful	ADJ
taxlaw-2804	3	5	examination	examination	NOUN
taxlaw-2804	3	6	of	of	ADP
taxlaw-2804	3	7	how	how	SCONJ
taxlaw-2804	3	8	tax	tax	NOUN
taxlaw-2804	3	9	rules	rule	NOUN
taxlaw-2804	3	10	can	can	AUX
taxlaw-2804	3	11	best	well	ADV
taxlaw-2804	3	12	promote	promote	VERB
taxlaw-2804	3	13	simplicity	simplicity	NOUN
taxlaw-2804	3	14	reveals	reveal	VERB
taxlaw-2804	3	15	opportunities	opportunity	NOUN
taxlaw-2804	3	16	for	for	ADP
taxlaw-2804	3	17	reform	reform	NOUN
taxlaw-2804	3	18	that	that	PRON
taxlaw-2804	3	19	would	would	AUX
taxlaw-2804	3	20	make	make	VERB
taxlaw-2804	3	21	the	the	DET
taxlaw-2804	3	22	law	law	NOUN
taxlaw-2804	3	23	more	more	ADV
taxlaw-2804	3	24	appropriate	appropriate	ADJ
taxlaw-2804	3	25	for	for	ADP
taxlaw-2804	3	26	entities	entity	NOUN
taxlaw-2804	3	27	all	all	ADV
taxlaw-2804	3	28	along	along	ADP
taxlaw-2804	3	29	the	the	DET
taxlaw-2804	3	30	continuum	continuum	NOUN
taxlaw-2804	3	31	.	.	PUNCT
taxlaw-2804	4	1	*	*	PUNCT
taxlaw-2804	4	2	visiting	visit	VERB
taxlaw-2804	4	3	assistant	assistant	ADJ
taxlaw-2804	4	4	professor	professor	NOUN
taxlaw-2804	4	5	and	and	CCONJ
taxlaw-2804	4	6	academic	academic	ADJ
taxlaw-2804	4	7	fellow	fellow	NOUN
taxlaw-2804	4	8	,	,	PUNCT
taxlaw-2804	4	9	university	university	PROPN
taxlaw-2804	4	10	of	of	ADP
taxlaw-2804	4	11	illinois	illinois	PROPN
taxlaw-2804	4	12	college	college	PROPN
taxlaw-2804	4	13	of	of	ADP
taxlaw-2804	4	14	law	law	NOUN
taxlaw-2804	4	15	.	.	PUNCT
taxlaw-2804	5	1	my	my	PRON
taxlaw-2804	5	2	thanks	thank	NOUN
taxlaw-2804	5	3	go	go	VERB
taxlaw-2804	5	4	to	to	ADP
taxlaw-2804	5	5	amitai	amitai	PROPN
taxlaw-2804	5	6	aviram	aviram	NOUN
taxlaw-2804	5	7	,	,	PUNCT
taxlaw-2804	5	8	ronald	ronald	PROPN
taxlaw-2804	5	9	blasi	blasi	PROPN
taxlaw-2804	5	10	,	,	PUNCT
taxlaw-2804	5	11	john	john	PROPN
taxlaw-2804	5	12	colombo	colombo	PROPN
taxlaw-2804	5	13	,	,	PUNCT
taxlaw-2804	5	14	dhammika	dhammika	NOUN
taxlaw-2804	5	15	dharmapala	dharmapala	NOUN
taxlaw-2804	5	16	,	,	PUNCT
taxlaw-2804	5	17	christine	christine	PROPN
taxlaw-2804	5	18	hurt	hurt	PROPN
taxlaw-2804	5	19	,	,	PUNCT
taxlaw-2804	5	20	david	david	PROPN
taxlaw-2804	5	21	hyman	hyman	PROPN
taxlaw-2804	5	22	,	,	PUNCT
taxlaw-2804	5	23	douglas	douglas	PROPN
taxlaw-2804	5	24	kahn	kahn	PROPN
taxlaw-2804	5	25	,	,	PUNCT
taxlaw-2804	5	26	richard	richard	PROPN
taxlaw-2804	5	27	kaplan	kaplan	PROPN
taxlaw-2804	5	28	,	,	PUNCT
taxlaw-2804	5	29	amy	amy	PROPN
taxlaw-2804	5	30	mccormick	mccormick	PROPN
taxlaw-2804	5	31	,	,	PUNCT
taxlaw-2804	5	32	larry	larry	PROPN
taxlaw-2804	5	33	ribstein	ribstein	PROPN
taxlaw-2804	5	34	,	,	PUNCT
taxlaw-2804	5	35	arden	arden	PROPN
taxlaw-2804	5	36	rowell	rowell	PROPN
taxlaw-2804	5	37	,	,	PUNCT
taxlaw-2804	5	38	glen	glen	PROPN
taxlaw-2804	5	39	staszewski	staszewski	PROPN
taxlaw-2804	5	40	,	,	PUNCT
taxlaw-2804	5	41	suja	suja	PROPN
taxlaw-2804	5	42	thomas	thomas	PROPN
taxlaw-2804	5	43	,	,	PUNCT
taxlaw-2804	5	44	and	and	CCONJ
taxlaw-2804	5	45	verity	verity	NOUN
taxlaw-2804	5	46	winship	winship	NOUN
taxlaw-2804	5	47	.	.	PUNCT
taxlaw-2804	6	1	i	i	PRON
taxlaw-2804	6	2	would	would	AUX
taxlaw-2804	6	3	also	also	ADV
taxlaw-2804	6	4	like	like	VERB
taxlaw-2804	6	5	to	to	PART
taxlaw-2804	6	6	thank	thank	VERB
taxlaw-2804	6	7	the	the	DET
taxlaw-2804	6	8	organizers	organizer	NOUN
taxlaw-2804	6	9	of	of	ADP
taxlaw-2804	6	10	the	the	DET
taxlaw-2804	6	11	illinois	illinois	PROPN
taxlaw-2804	6	12	academic	academic	ADJ
taxlaw-2804	6	13	fellowship	fellowship	NOUN
taxlaw-2804	6	14	program	program	NOUN
taxlaw-2804	6	15	for	for	ADP
taxlaw-2804	6	16	their	their	PRON
taxlaw-2804	6	17	support	support	NOUN
taxlaw-2804	6	18	.	.	PUNCT
taxlaw-2804	7	1	248	248	NUM
taxlaw-2804	7	2	columbia	columbia	PROPN
taxlaw-2804	7	3	journal	journal	PROPN
taxlaw-2804	7	4	of	of	ADP
taxlaw-2804	7	5	tax	tax	NOUN
taxlaw-2804	7	6	law	law	NOUN
taxlaw-2804	7	7	[	[	X
taxlaw-2804	7	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	7	9	introduction	introduction	NOUN
taxlaw-2804	7	10	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2804	8	1	249	249	NUM
taxlaw-2804	8	2	i.	i.	NOUN
taxlaw-2804	8	3	existing	exist	VERB
taxlaw-2804	8	4	law	law	NOUN
taxlaw-2804	8	5	under	under	ADP
taxlaw-2804	8	6	§	§	PROPN
taxlaw-2804	8	7	704(c	704(c	PROPN
taxlaw-2804	8	8	)	)	PUNCT
taxlaw-2804	8	9	....................................................................	....................................................................	PUNCT
taxlaw-2804	9	1	251	251	NUM
taxlaw-2804	9	2	a.	a.	NOUN
taxlaw-2804	9	3	traditional	traditional	ADJ
taxlaw-2804	9	4	method	method	NOUN
taxlaw-2804	9	5	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2804	9	6	256	256	NUM
taxlaw-2804	9	7	b.	b.	NOUN
taxlaw-2804	9	8	traditional	traditional	ADJ
taxlaw-2804	9	9	method	method	NOUN
taxlaw-2804	9	10	with	with	ADP
taxlaw-2804	9	11	curative	curative	ADJ
taxlaw-2804	9	12	allocations	allocation	NOUN
taxlaw-2804	9	13	.................................................	.................................................	PUNCT
taxlaw-2804	9	14	257	257	NUM
taxlaw-2804	9	15	c.	c.	NOUN
taxlaw-2804	9	16	remedial	remedial	ADJ
taxlaw-2804	9	17	method	method	NOUN
taxlaw-2804	9	18	............................................................................................	............................................................................................	PUNCT
taxlaw-2804	9	19	259	259	NUM
taxlaw-2804	9	20	d.	d.	PROPN
taxlaw-2804	9	21	summary	summary	NOUN
taxlaw-2804	9	22	of	of	ADP
taxlaw-2804	9	23	§	§	PROPN
taxlaw-2804	9	24	704(c	704(c	PROPN
taxlaw-2804	9	25	)	)	PUNCT
taxlaw-2804	9	26	methods	method	NOUN
taxlaw-2804	9	27	........................................................................	........................................................................	PUNCT
taxlaw-2804	9	28	260	260	NUM
taxlaw-2804	9	29	e.	e.	PROPN
taxlaw-2804	9	30	anti	anti	ADJ
taxlaw-2804	9	31	-	-	ADJ
taxlaw-2804	9	32	abuse	abuse	ADJ
taxlaw-2804	9	33	rule	rule	NOUN
taxlaw-2804	9	34	..............................................................................................	..............................................................................................	PUNCT
taxlaw-2804	9	35	261	261	NUM
taxlaw-2804	9	36	f.	f.	PROPN
taxlaw-2804	9	37	other	other	ADJ
taxlaw-2804	9	38	constraints	constraint	NOUN
taxlaw-2804	9	39	............................................................................................	............................................................................................	PUNCT
taxlaw-2804	9	40	263	263	NUM
taxlaw-2804	9	41	g.	g.	NOUN
taxlaw-2804	9	42	reverse	reverse	VERB
taxlaw-2804	9	43	§	§	PROPN
taxlaw-2804	9	44	704(c	704(c	PROPN
taxlaw-2804	9	45	)	)	PUNCT
taxlaw-2804	9	46	allocations	allocation	NOUN
taxlaw-2804	9	47	...........................................................................	...........................................................................	PUNCT
taxlaw-2804	10	1	265	265	NUM
taxlaw-2804	10	2	h.	h.	NOUN
taxlaw-2804	10	3	special	special	ADJ
taxlaw-2804	10	4	rules	rule	NOUN
taxlaw-2804	10	5	for	for	ADP
taxlaw-2804	10	6	securities	security	NOUN
taxlaw-2804	10	7	partnerships	partnership	NOUN
taxlaw-2804	10	8	.........................................................	.........................................................	PUNCT
taxlaw-2804	10	9	265	265	NUM
taxlaw-2804	10	10	1	1	NUM
taxlaw-2804	10	11	.	.	PUNCT
taxlaw-2804	10	12	facts	fact	NOUN
taxlaw-2804	10	13	of	of	ADP
taxlaw-2804	10	14	example	example	NOUN
taxlaw-2804	10	15	3	3	NUM
taxlaw-2804	10	16	......................................................................................	......................................................................................	SYM
taxlaw-2804	10	17	266	266	NUM
taxlaw-2804	10	18	2	2	NUM
taxlaw-2804	10	19	.	.	PUNCT
taxlaw-2804	10	20	results	result	NOUN
taxlaw-2804	10	21	under	under	ADP
taxlaw-2804	10	22	an	an	DET
taxlaw-2804	10	23	asset	asset	NOUN
taxlaw-2804	10	24	-	-	PUNCT
taxlaw-2804	10	25	by	by	ADP
taxlaw-2804	10	26	-	-	PUNCT
taxlaw-2804	10	27	asset	asset	NOUN
taxlaw-2804	10	28	approach	approach	NOUN
taxlaw-2804	10	29	..................................................	..................................................	PUNCT
taxlaw-2804	11	1	266	266	NUM
taxlaw-2804	11	2	3	3	NUM
taxlaw-2804	11	3	.	.	PUNCT
taxlaw-2804	11	4	results	result	NOUN
taxlaw-2804	11	5	under	under	ADP
taxlaw-2804	11	6	an	an	DET
taxlaw-2804	11	7	aggregate	aggregate	ADJ
taxlaw-2804	11	8	approach	approach	NOUN
taxlaw-2804	11	9	........................................................	........................................................	PUNCT
taxlaw-2804	12	1	267	267	NUM
taxlaw-2804	12	2	ii	ii	NOUN
taxlaw-2804	12	3	.	.	PUNCT
taxlaw-2804	13	1	history	history	NOUN
taxlaw-2804	13	2	of	of	ADP
taxlaw-2804	13	3	§	§	PROPN
taxlaw-2804	13	4	704(c	704(c	PROPN
taxlaw-2804	13	5	)	)	PUNCT
taxlaw-2804	13	6	and	and	CCONJ
taxlaw-2804	13	7	concerns	concern	NOUN
taxlaw-2804	13	8	about	about	ADP
taxlaw-2804	13	9	unsophisticated	unsophisticated	ADJ
taxlaw-2804	13	10	partners	partner	NOUN
taxlaw-2804	13	11	................................................................................................................	................................................................................................................	PUNCT
taxlaw-2804	13	12	267	267	NUM
taxlaw-2804	13	13	a.	a.	NOUN
taxlaw-2804	13	14	original	original	ADJ
taxlaw-2804	13	15	version	version	NOUN
taxlaw-2804	13	16	of	of	ADP
taxlaw-2804	13	17	§	§	PROPN
taxlaw-2804	13	18	704(c	704(c	PROPN
taxlaw-2804	13	19	)	)	PUNCT
taxlaw-2804	13	20	............................................................................	............................................................................	PUNCT
taxlaw-2804	14	1	267	267	NUM
taxlaw-2804	14	2	b.	b.	NOUN
taxlaw-2804	14	3	justifications	justification	NOUN
taxlaw-2804	14	4	offered	offer	VERB
taxlaw-2804	14	5	for	for	ADP
taxlaw-2804	14	6	the	the	DET
taxlaw-2804	14	7	original	original	ADJ
taxlaw-2804	14	8	version	version	NOUN
taxlaw-2804	14	9	of	of	ADP
taxlaw-2804	14	10	§	§	PROPN
taxlaw-2804	14	11	704(c	704(c	PROPN
taxlaw-2804	14	12	)	)	PUNCT
taxlaw-2804	14	13	...............................	...............................	PUNCT
taxlaw-2804	14	14	269	269	NUM
taxlaw-2804	14	15	c.	c.	NOUN
taxlaw-2804	14	16	evolution	evolution	NOUN
taxlaw-2804	14	17	of	of	ADP
taxlaw-2804	14	18	§	§	PROPN
taxlaw-2804	14	19	704(c	704(c	PROPN
taxlaw-2804	14	20	)	)	PUNCT
taxlaw-2804	14	21	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2804	14	22	269	269	NUM
taxlaw-2804	14	23	iii	iii	NOUN
taxlaw-2804	14	24	.	.	PUNCT
taxlaw-2804	15	1	existing	exist	VERB
taxlaw-2804	15	2	law	law	NOUN
taxlaw-2804	15	3	under	under	ADP
taxlaw-2804	15	4	§	§	PROPN
taxlaw-2804	15	5	754	754	NUM
taxlaw-2804	15	6	.....................................................................	.....................................................................	SYM
taxlaw-2804	15	7	274	274	NUM
taxlaw-2804	15	8	a.	a.	NOUN
taxlaw-2804	15	9	section	section	NOUN
taxlaw-2804	15	10	754	754	NUM
taxlaw-2804	15	11	elections	election	NOUN
taxlaw-2804	15	12	and	and	CCONJ
taxlaw-2804	15	13	built	build	VERB
taxlaw-2804	15	14	-	-	PUNCT
taxlaw-2804	15	15	in	in	ADP
taxlaw-2804	15	16	gain	gain	NOUN
taxlaw-2804	15	17	assets	asset	NOUN
taxlaw-2804	15	18	...............................................	...............................................	PUNCT
taxlaw-2804	16	1	275	275	NUM
taxlaw-2804	16	2	b.	b.	NOUN
taxlaw-2804	16	3	section	section	NOUN
taxlaw-2804	16	4	754	754	NUM
taxlaw-2804	16	5	elections	election	NOUN
taxlaw-2804	16	6	and	and	CCONJ
taxlaw-2804	16	7	built	build	VERB
taxlaw-2804	16	8	-	-	PUNCT
taxlaw-2804	16	9	in	in	ADP
taxlaw-2804	16	10	loss	loss	NOUN
taxlaw-2804	16	11	assets	asset	NOUN
taxlaw-2804	16	12	................................................	................................................	PUNCT
taxlaw-2804	16	13	278	278	NUM
taxlaw-2804	16	14	c.	c.	NOUN
taxlaw-2804	16	15	other	other	ADJ
taxlaw-2804	16	16	constraints	constraint	NOUN
taxlaw-2804	16	17	............................................................................................	............................................................................................	PUNCT
taxlaw-2804	16	18	281	281	NUM
taxlaw-2804	16	19	iv	iv	NOUN
taxlaw-2804	16	20	.	.	PUNCT
taxlaw-2804	16	21	history	history	NOUN
taxlaw-2804	16	22	of	of	ADP
taxlaw-2804	16	23	§	§	PROPN
taxlaw-2804	16	24	754	754	NUM
taxlaw-2804	16	25	and	and	CCONJ
taxlaw-2804	16	26	concerns	concern	NOUN
taxlaw-2804	16	27	about	about	ADP
taxlaw-2804	16	28	unsophisticated	unsophisticated	ADJ
taxlaw-2804	16	29	partners	partner	NOUN
taxlaw-2804	16	30	................................................................................................................	................................................................................................................	PUNCT
taxlaw-2804	16	31	281	281	NUM
taxlaw-2804	16	32	v.	v.	CCONJ
taxlaw-2804	16	33	how	how	SCONJ
taxlaw-2804	16	34	reforms	reform	NOUN
taxlaw-2804	16	35	would	would	AUX
taxlaw-2804	16	36	make	make	VERB
taxlaw-2804	16	37	law	law	NOUN
taxlaw-2804	16	38	less	less	ADV
taxlaw-2804	16	39	susceptible	susceptible	ADJ
taxlaw-2804	16	40	to	to	ADP
taxlaw-2804	16	41	manipulation	manipulation	NOUN
taxlaw-2804	16	42	by	by	ADP
taxlaw-2804	16	43	sophisticated	sophisticated	ADJ
taxlaw-2804	16	44	partnerships	partnership	NOUN
taxlaw-2804	16	45	....................................	....................................	PUNCT
taxlaw-2804	16	46	282	282	NUM
taxlaw-2804	16	47	a.	a.	NOUN
taxlaw-2804	16	48	section	section	NOUN
taxlaw-2804	16	49	704(c	704(c	PROPN
taxlaw-2804	16	50	)	)	PUNCT
taxlaw-2804	16	51	.................................................................................................	.................................................................................................	PUNCT
taxlaw-2804	16	52	282	282	NUM
taxlaw-2804	16	53	b.	b.	PROPN
taxlaw-2804	16	54	section	section	NOUN
taxlaw-2804	16	55	754	754	NUM
taxlaw-2804	16	56	.....................................................................................................	.....................................................................................................	NUM
taxlaw-2804	16	57	284	284	NUM
taxlaw-2804	16	58	vi	vi	NOUN
taxlaw-2804	16	59	.	.	PUNCT
taxlaw-2804	17	1	the	the	DET
taxlaw-2804	17	2	truth	truth	NOUN
taxlaw-2804	17	3	about	about	ADP
taxlaw-2804	17	4	complexity	complexity	NOUN
taxlaw-2804	17	5	...........................................................	...........................................................	PUNCT
taxlaw-2804	17	6	284	284	NUM
taxlaw-2804	17	7	a.	a.	NOUN
taxlaw-2804	17	8	ease	ease	NOUN
taxlaw-2804	17	9	with	with	ADP
taxlaw-2804	17	10	which	which	PRON
taxlaw-2804	17	11	otherwise	otherwise	ADV
taxlaw-2804	17	12	complex	complex	ADJ
taxlaw-2804	17	13	rules	rule	NOUN
taxlaw-2804	17	14	are	be	AUX
taxlaw-2804	17	15	avoided	avoid	VERB
taxlaw-2804	17	16	as	as	ADP
taxlaw-2804	17	17	a	a	DET
taxlaw-2804	17	18	mitigating	mitigate	VERB
taxlaw-2804	17	19	factor	factor	NOUN
taxlaw-2804	17	20	.....................................................................................................................	.....................................................................................................................	PUNCT
taxlaw-2804	17	21	286	286	NUM
taxlaw-2804	17	22	b.	b.	NOUN
taxlaw-2804	17	23	length	length	NOUN
taxlaw-2804	17	24	and	and	CCONJ
taxlaw-2804	17	25	technical	technical	ADJ
taxlaw-2804	17	26	nature	nature	NOUN
taxlaw-2804	17	27	of	of	ADP
taxlaw-2804	17	28	rules	rule	NOUN
taxlaw-2804	17	29	as	as	ADP
taxlaw-2804	17	30	contributing	contribute	VERB
taxlaw-2804	17	31	factors	factor	NOUN
taxlaw-2804	17	32	........................	........................	PUNCT
taxlaw-2804	17	33	288	288	NUM
taxlaw-2804	17	34	c.	c.	NOUN
taxlaw-2804	17	35	conformity	conformity	NOUN
taxlaw-2804	17	36	to	to	ADP
taxlaw-2804	17	37	expectations	expectation	NOUN
taxlaw-2804	17	38	as	as	ADP
taxlaw-2804	17	39	a	a	DET
taxlaw-2804	17	40	mitigating	mitigate	VERB
taxlaw-2804	17	41	factor	factor	NOUN
taxlaw-2804	17	42	...........................................	...........................................	PUNCT
taxlaw-2804	17	43	288	288	NUM
taxlaw-2804	17	44	d.	d.	NOUN
taxlaw-2804	17	45	uncertainty	uncertainty	NOUN
taxlaw-2804	17	46	as	as	ADP
taxlaw-2804	17	47	a	a	DET
taxlaw-2804	17	48	contributing	contribute	VERB
taxlaw-2804	17	49	factor	factor	NOUN
taxlaw-2804	17	50	................................................................	................................................................	PUNCT
taxlaw-2804	17	51	290	290	NUM
taxlaw-2804	17	52	e.	e.	PROPN
taxlaw-2804	17	53	factual	factual	ADJ
taxlaw-2804	17	54	information	information	NOUN
taxlaw-2804	17	55	needed	need	VERB
taxlaw-2804	17	56	as	as	ADP
taxlaw-2804	17	57	a	a	DET
taxlaw-2804	17	58	contributing	contribute	VERB
taxlaw-2804	17	59	factor	factor	NOUN
taxlaw-2804	17	60	.......................................	.......................................	PUNCT
taxlaw-2804	17	61	291	291	NUM
taxlaw-2804	17	62	vii	vii	PROPN
taxlaw-2804	17	63	.	.	PUNCT
taxlaw-2804	18	1	reforms	reform	NOUN
taxlaw-2804	18	2	would	would	AUX
taxlaw-2804	18	3	simplify	simplify	VERB
taxlaw-2804	18	4	law	law	NOUN
taxlaw-2804	18	5	in	in	ADP
taxlaw-2804	18	6	some	some	DET
taxlaw-2804	18	7	respects	respect	NOUN
taxlaw-2804	18	8	and	and	CCONJ
taxlaw-2804	18	9	,	,	PUNCT
taxlaw-2804	18	10	in	in	ADP
taxlaw-2804	18	11	other	other	ADJ
taxlaw-2804	18	12	respects	respect	NOUN
taxlaw-2804	18	13	,	,	PUNCT
taxlaw-2804	18	14	make	make	VERB
taxlaw-2804	18	15	law	law	NOUN
taxlaw-2804	18	16	no	no	PRON
taxlaw-2804	18	17	more	more	ADV
taxlaw-2804	18	18	complex	complex	ADJ
taxlaw-2804	18	19	......................................	......................................	PUNCT
taxlaw-2804	18	20	291	291	NUM
taxlaw-2804	18	21	a.	a.	NOUN
taxlaw-2804	18	22	requiring	require	VERB
taxlaw-2804	18	23	partnerships	partnership	NOUN
taxlaw-2804	18	24	to	to	PART
taxlaw-2804	18	25	use	use	VERB
taxlaw-2804	18	26	the	the	DET
taxlaw-2804	18	27	most	most	ADV
taxlaw-2804	18	28	accurate	accurate	ADJ
taxlaw-2804	18	29	method	method	NOUN
taxlaw-2804	18	30	would	would	AUX
taxlaw-2804	18	31	reduce	reduce	VERB
taxlaw-2804	18	32	,	,	PUNCT
taxlaw-2804	18	33	or	or	CCONJ
taxlaw-2804	18	34	at	at	ADP
taxlaw-2804	18	35	least	least	ADJ
taxlaw-2804	18	36	not	not	PART
taxlaw-2804	18	37	increase	increase	VERB
taxlaw-2804	18	38	,	,	PUNCT
taxlaw-2804	18	39	ex	ex	NOUN
taxlaw-2804	18	40	ante	ante	NOUN
taxlaw-2804	18	41	complexity	complexity	NOUN
taxlaw-2804	18	42	.................................................................	.................................................................	PUNCT
taxlaw-2804	18	43	291	291	NUM
taxlaw-2804	18	44	1	1	NUM
taxlaw-2804	18	45	.	.	PUNCT
taxlaw-2804	19	1	current	current	ADJ
taxlaw-2804	19	2	law	law	NOUN
taxlaw-2804	19	3	does	do	AUX
taxlaw-2804	19	4	not	not	PART
taxlaw-2804	19	5	reduce	reduce	VERB
taxlaw-2804	19	6	ex	ex	PRON
taxlaw-2804	19	7	ante	ante	NOUN
taxlaw-2804	19	8	complexity	complexity	NOUN
taxlaw-2804	19	9	by	by	ADP
taxlaw-2804	19	10	allowing	allow	VERB
taxlaw-2804	19	11	taxpayers	taxpayer	NOUN
taxlaw-2804	19	12	to	to	PART
taxlaw-2804	19	13	easily	easily	ADV
taxlaw-2804	19	14	avoid	avoid	VERB
taxlaw-2804	19	15	an	an	DET
taxlaw-2804	19	16	otherwise	otherwise	ADV
taxlaw-2804	19	17	complex	complex	ADJ
taxlaw-2804	19	18	rule	rule	NOUN
taxlaw-2804	19	19	................................................................	................................................................	PUNCT
taxlaw-2804	19	20	292	292	NUM
taxlaw-2804	19	21	2	2	NUM
taxlaw-2804	19	22	.	.	PUNCT
taxlaw-2804	20	1	the	the	DET
taxlaw-2804	20	2	proposed	propose	VERB
taxlaw-2804	20	3	reforms	reform	NOUN
taxlaw-2804	20	4	would	would	AUX
taxlaw-2804	20	5	reduce	reduce	VERB
taxlaw-2804	20	6	ex	ex	PRON
taxlaw-2804	20	7	ante	ante	NOUN
taxlaw-2804	20	8	complexity	complexity	NOUN
taxlaw-2804	20	9	by	by	ADP
taxlaw-2804	20	10	making	make	VERB
taxlaw-2804	20	11	applicable	applicable	ADJ
taxlaw-2804	20	12	law	law	NOUN
taxlaw-2804	20	13	shorter	short	ADJ
taxlaw-2804	20	14	.	.	PUNCT
taxlaw-2804	21	1	........................................................................................	........................................................................................	PUNCT
taxlaw-2804	22	1	293	293	NUM
taxlaw-2804	22	2	3	3	NUM
taxlaw-2804	22	3	.	.	PUNCT
taxlaw-2804	23	1	the	the	DET
taxlaw-2804	23	2	proposed	propose	VERB
taxlaw-2804	23	3	reforms	reform	NOUN
taxlaw-2804	23	4	would	would	AUX
taxlaw-2804	23	5	not	not	PART
taxlaw-2804	23	6	make	make	VERB
taxlaw-2804	23	7	the	the	DET
taxlaw-2804	23	8	applicable	applicable	ADJ
taxlaw-2804	23	9	rules	rule	NOUN
taxlaw-2804	23	10	meaningfully	meaningfully	ADV
taxlaw-2804	23	11	more	more	ADV
taxlaw-2804	23	12	technical	technical	ADJ
taxlaw-2804	23	13	for	for	ADP
taxlaw-2804	23	14	purposes	purpose	NOUN
taxlaw-2804	23	15	of	of	ADP
taxlaw-2804	23	16	ex	ex	PRON
taxlaw-2804	23	17	ante	ante	NOUN
taxlaw-2804	23	18	complexity	complexity	NOUN
taxlaw-2804	23	19	.	.	PUNCT
taxlaw-2804	24	1	............................................	............................................	PUNCT
taxlaw-2804	25	1	293	293	NUM
taxlaw-2804	25	2	4	4	NUM
taxlaw-2804	25	3	.	.	PUNCT
taxlaw-2804	26	1	the	the	DET
taxlaw-2804	26	2	proposed	propose	VERB
taxlaw-2804	26	3	reforms	reform	NOUN
taxlaw-2804	26	4	would	would	AUX
taxlaw-2804	26	5	lead	lead	VERB
taxlaw-2804	26	6	to	to	ADP
taxlaw-2804	26	7	results	result	NOUN
taxlaw-2804	26	8	that	that	SCONJ
taxlaw-2804	26	9	better	well	ADJ
taxlaw-2804	26	10	conform	conform	VERB
taxlaw-2804	26	11	to	to	ADP
taxlaw-2804	26	12	expectations	expectation	NOUN
taxlaw-2804	26	13	.	.	PUNCT
taxlaw-2804	27	1	.......................................................................................................	.......................................................................................................	PUNCT
taxlaw-2804	28	1	294	294	NUM
taxlaw-2804	28	2	5	5	NUM
taxlaw-2804	28	3	.	.	PUNCT
taxlaw-2804	29	1	the	the	DET
taxlaw-2804	29	2	proposed	propose	VERB
taxlaw-2804	29	3	reforms	reform	NOUN
taxlaw-2804	29	4	would	would	AUX
taxlaw-2804	29	5	reduce	reduce	VERB
taxlaw-2804	29	6	uncertainty	uncertainty	NOUN
taxlaw-2804	29	7	.	.	PUNCT
taxlaw-2804	30	1	.........................................	.........................................	PUNCT
taxlaw-2804	31	1	295	295	NUM
taxlaw-2804	31	2	2011	2011	NUM
taxlaw-2804	31	3	]	]	PUNCT
taxlaw-2804	31	4	making	make	VERB
taxlaw-2804	31	5	partnerships	partnership	NOUN
taxlaw-2804	31	6	work	work	VERB
taxlaw-2804	31	7	for	for	ADP
taxlaw-2804	31	8	mom	mom	NOUN
taxlaw-2804	31	9	and	and	CCONJ
taxlaw-2804	31	10	pop	pop	NOUN
taxlaw-2804	31	11	and	and	CCONJ
taxlaw-2804	31	12	everyone	everyone	PRON
taxlaw-2804	31	13	else	else	ADV
taxlaw-2804	31	14	249	249	NUM
taxlaw-2804	31	15	6	6	NUM
taxlaw-2804	31	16	.	.	PUNCT
taxlaw-2804	32	1	the	the	DET
taxlaw-2804	32	2	proposed	propose	VERB
taxlaw-2804	32	3	reforms	reform	NOUN
taxlaw-2804	32	4	would	would	AUX
taxlaw-2804	32	5	not	not	PART
taxlaw-2804	32	6	impose	impose	VERB
taxlaw-2804	32	7	any	any	DET
taxlaw-2804	32	8	incremental	incremental	ADJ
taxlaw-2804	32	9	information	information	NOUN
taxlaw-2804	32	10	gathering	gathering	NOUN
taxlaw-2804	32	11	requirements	requirement	NOUN
taxlaw-2804	32	12	.	.	PUNCT
taxlaw-2804	33	1	......................................................................................	......................................................................................	PUNCT
taxlaw-2804	34	1	296	296	NUM
taxlaw-2804	34	2	b.	b.	NOUN
taxlaw-2804	34	3	requiring	require	VERB
taxlaw-2804	34	4	partnerships	partnership	NOUN
taxlaw-2804	34	5	to	to	PART
taxlaw-2804	34	6	use	use	VERB
taxlaw-2804	34	7	the	the	DET
taxlaw-2804	34	8	most	most	ADV
taxlaw-2804	34	9	accurate	accurate	ADJ
taxlaw-2804	34	10	method	method	NOUN
taxlaw-2804	34	11	would	would	AUX
taxlaw-2804	34	12	reduce	reduce	VERB
taxlaw-2804	34	13	,	,	PUNCT
taxlaw-2804	34	14	or	or	CCONJ
taxlaw-2804	34	15	at	at	ADP
taxlaw-2804	34	16	least	least	ADJ
taxlaw-2804	34	17	not	not	PART
taxlaw-2804	34	18	increase	increase	VERB
taxlaw-2804	34	19	,	,	PUNCT
taxlaw-2804	34	20	ex	ex	X
taxlaw-2804	34	21	post	post	NOUN
taxlaw-2804	34	22	complexity	complexity	NOUN
taxlaw-2804	34	23	.	.	PUNCT
taxlaw-2804	35	1	...................................................................	...................................................................	PUNCT
taxlaw-2804	36	1	296	296	NUM
taxlaw-2804	36	2	1	1	NUM
taxlaw-2804	36	3	.	.	PUNCT
taxlaw-2804	36	4	current	current	ADJ
taxlaw-2804	36	5	law	law	NOUN
taxlaw-2804	36	6	does	do	AUX
taxlaw-2804	36	7	not	not	PART
taxlaw-2804	36	8	allow	allow	VERB
taxlaw-2804	36	9	taxpayers	taxpayer	NOUN
taxlaw-2804	36	10	to	to	PART
taxlaw-2804	36	11	easily	easily	ADV
taxlaw-2804	36	12	avoid	avoid	VERB
taxlaw-2804	36	13	an	an	DET
taxlaw-2804	36	14	otherwise	otherwise	ADV
taxlaw-2804	36	15	complex	complex	ADJ
taxlaw-2804	36	16	rule	rule	NOUN
taxlaw-2804	36	17	.	.	PUNCT
taxlaw-2804	37	1	.......................................................................................................	.......................................................................................................	PUNCT
taxlaw-2804	38	1	296	296	NUM
taxlaw-2804	38	2	a.	a.	NOUN
taxlaw-2804	38	3	section	section	NOUN
taxlaw-2804	38	4	704(c	704(c	PROPN
taxlaw-2804	38	5	)	)	PUNCT
taxlaw-2804	38	6	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2804	38	7	297	297	NUM
taxlaw-2804	38	8	b.	b.	PROPN
taxlaw-2804	38	9	section	section	NOUN
taxlaw-2804	38	10	754	754	NUM
taxlaw-2804	38	11	..............................................................................................	..............................................................................................	PUNCT
taxlaw-2804	38	12	298	298	NUM
taxlaw-2804	38	13	2	2	NUM
taxlaw-2804	38	14	.	.	PUNCT
taxlaw-2804	39	1	the	the	DET
taxlaw-2804	39	2	proposed	propose	VERB
taxlaw-2804	39	3	reforms	reform	NOUN
taxlaw-2804	39	4	would	would	AUX
taxlaw-2804	39	5	make	make	VERB
taxlaw-2804	39	6	the	the	DET
taxlaw-2804	39	7	law	law	NOUN
taxlaw-2804	39	8	shorter	short	ADJ
taxlaw-2804	39	9	.	.	PUNCT
taxlaw-2804	40	1	......................................	......................................	PUNCT
taxlaw-2804	41	1	298	298	NUM
taxlaw-2804	41	2	3	3	NUM
taxlaw-2804	41	3	.	.	PUNCT
taxlaw-2804	42	1	the	the	DET
taxlaw-2804	42	2	proposed	propose	VERB
taxlaw-2804	42	3	reforms	reform	NOUN
taxlaw-2804	42	4	would	would	AUX
taxlaw-2804	42	5	not	not	PART
taxlaw-2804	42	6	make	make	VERB
taxlaw-2804	42	7	the	the	DET
taxlaw-2804	42	8	applicable	applicable	ADJ
taxlaw-2804	42	9	rules	rule	NOUN
taxlaw-2804	42	10	meaningfully	meaningfully	ADV
taxlaw-2804	42	11	more	more	ADV
taxlaw-2804	42	12	technical	technical	ADJ
taxlaw-2804	42	13	.	.	PUNCT
taxlaw-2804	43	1	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2804	44	1	298	298	NUM
taxlaw-2804	44	2	4	4	NUM
taxlaw-2804	44	3	.	.	PUNCT
taxlaw-2804	45	1	the	the	DET
taxlaw-2804	45	2	proposed	propose	VERB
taxlaw-2804	45	3	reforms	reform	NOUN
taxlaw-2804	45	4	would	would	AUX
taxlaw-2804	45	5	reduce	reduce	VERB
taxlaw-2804	45	6	uncertainty	uncertainty	NOUN
taxlaw-2804	45	7	.	.	PUNCT
taxlaw-2804	46	1	.........................................	.........................................	PUNCT
taxlaw-2804	47	1	299	299	NUM
taxlaw-2804	47	2	5	5	NUM
taxlaw-2804	47	3	.	.	PUNCT
taxlaw-2804	48	1	the	the	DET
taxlaw-2804	48	2	proposed	propose	VERB
taxlaw-2804	48	3	reforms	reform	NOUN
taxlaw-2804	48	4	would	would	AUX
taxlaw-2804	48	5	not	not	PART
taxlaw-2804	48	6	impose	impose	VERB
taxlaw-2804	48	7	any	any	DET
taxlaw-2804	48	8	incremental	incremental	ADJ
taxlaw-2804	48	9	information	information	NOUN
taxlaw-2804	48	10	gathering	gathering	NOUN
taxlaw-2804	48	11	requirements	requirement	NOUN
taxlaw-2804	48	12	.	.	PUNCT
taxlaw-2804	49	1	......................................................................................	......................................................................................	PUNCT
taxlaw-2804	50	1	299	299	NUM
taxlaw-2804	50	2	c.	c.	NOUN
taxlaw-2804	50	3	making	make	VERB
taxlaw-2804	50	4	the	the	DET
taxlaw-2804	50	5	elections	election	NOUN
taxlaw-2804	50	6	universally	universally	ADV
taxlaw-2804	50	7	available	available	ADJ
taxlaw-2804	50	8	ultimately	ultimately	ADV
taxlaw-2804	50	9	bred	breed	VERB
taxlaw-2804	50	10	more	more	ADJ
taxlaw-2804	50	11	complexity	complexity	NOUN
taxlaw-2804	50	12	.	.	PUNCT
taxlaw-2804	51	1	...	...	PUNCT
taxlaw-2804	52	1	300	300	NUM
taxlaw-2804	52	2	viii	viii	NOUN
taxlaw-2804	52	3	.	.	PUNCT
taxlaw-2804	52	4	conclusion	conclusion	NOUN
taxlaw-2804	52	5	...............................................................................................	...............................................................................................	PUNCT
taxlaw-2804	52	6	301	301	NUM
taxlaw-2804	52	7	introduction	introduction	NOUN
taxlaw-2804	52	8	in	in	ADP
taxlaw-2804	52	9	the	the	DET
taxlaw-2804	52	10	context	context	NOUN
taxlaw-2804	52	11	of	of	ADP
taxlaw-2804	52	12	partnership	partnership	NOUN
taxlaw-2804	52	13	tax	tax	NOUN
taxlaw-2804	52	14	,	,	PUNCT
taxlaw-2804	52	15	one	one	NUM
taxlaw-2804	52	16	frequently	frequently	ADV
taxlaw-2804	52	17	repeated	repeat	VERB
taxlaw-2804	52	18	storyline	storyline	NOUN
taxlaw-2804	52	19	involves	involve	VERB
taxlaw-2804	52	20	sophisticated	sophisticated	ADJ
taxlaw-2804	52	21	parties	party	NOUN
taxlaw-2804	52	22	exploiting	exploit	VERB
taxlaw-2804	52	23	rules	rule	NOUN
taxlaw-2804	52	24	designed	design	VERB
taxlaw-2804	52	25	to	to	PART
taxlaw-2804	52	26	accommodate	accommodate	VERB
taxlaw-2804	52	27	the	the	DET
taxlaw-2804	52	28	needs	need	NOUN
taxlaw-2804	52	29	of	of	ADP
taxlaw-2804	52	30	mom	mom	NOUN
taxlaw-2804	52	31	and	and	CCONJ
taxlaw-2804	52	32	pop	pop	VERB
taxlaw-2804	52	33	partnerships	partnership	NOUN
taxlaw-2804	52	34	.	.	PUNCT
taxlaw-2804	53	1	for	for	ADP
taxlaw-2804	53	2	example	example	NOUN
taxlaw-2804	53	3	,	,	PUNCT
taxlaw-2804	53	4	in	in	ADP
taxlaw-2804	53	5	the	the	DET
taxlaw-2804	53	6	1990s	1990	NOUN
taxlaw-2804	53	7	,	,	PUNCT
taxlaw-2804	53	8	a	a	DET
taxlaw-2804	53	9	subsidiary	subsidiary	NOUN
taxlaw-2804	53	10	of	of	ADP
taxlaw-2804	53	11	general	general	PROPN
taxlaw-2804	53	12	electric	electric	PROPN
taxlaw-2804	53	13	capital	capital	PROPN
taxlaw-2804	53	14	corporation	corporation	NOUN
taxlaw-2804	53	15	(	(	PUNCT
taxlaw-2804	53	16	“	"	PUNCT
taxlaw-2804	53	17	gecc	gecc	NOUN
taxlaw-2804	53	18	”	"	PUNCT
taxlaw-2804	53	19	)	)	PUNCT
taxlaw-2804	53	20	undertook	undertake	VERB
taxlaw-2804	53	21	a	a	DET
taxlaw-2804	53	22	transaction	transaction	NOUN
taxlaw-2804	53	23	to	to	PART
taxlaw-2804	53	24	shift	shift	VERB
taxlaw-2804	53	25	the	the	DET
taxlaw-2804	53	26	tax	tax	NOUN
taxlaw-2804	53	27	consequences	consequence	NOUN
taxlaw-2804	53	28	of	of	ADP
taxlaw-2804	53	29	$	$	SYM
taxlaw-2804	53	30	310	310	NUM
taxlaw-2804	53	31	million	million	NUM
taxlaw-2804	53	32	of	of	ADP
taxlaw-2804	53	33	taxable	taxable	ADJ
taxlaw-2804	53	34	income	income	NOUN
taxlaw-2804	53	35	from	from	ADP
taxlaw-2804	53	36	itself	itself	PRON
taxlaw-2804	53	37	to	to	ADP
taxlaw-2804	53	38	parties	party	NOUN
taxlaw-2804	53	39	not	not	PART
taxlaw-2804	53	40	subject	subject	ADJ
taxlaw-2804	53	41	to	to	ADP
taxlaw-2804	53	42	tax	tax	NOUN
taxlaw-2804	53	43	on	on	ADP
taxlaw-2804	53	44	the	the	DET
taxlaw-2804	53	45	income	income	NOUN
taxlaw-2804	53	46	,	,	PUNCT
taxlaw-2804	53	47	reducing	reduce	VERB
taxlaw-2804	53	48	total	total	ADJ
taxlaw-2804	53	49	tax	tax	NOUN
taxlaw-2804	53	50	paid	pay	VERB
taxlaw-2804	53	51	by	by	ADP
taxlaw-2804	53	52	$	$	SYM
taxlaw-2804	53	53	62	62	NUM
taxlaw-2804	53	54	million	million	NUM
taxlaw-2804	53	55	.	.	PUNCT
taxlaw-2804	54	1	the	the	DET
taxlaw-2804	54	2	transaction	transaction	NOUN
taxlaw-2804	54	3	did	do	AUX
taxlaw-2804	54	4	not	not	PART
taxlaw-2804	54	5	involve	involve	VERB
taxlaw-2804	54	6	shifting	shift	VERB
taxlaw-2804	54	7	economic	economic	ADJ
taxlaw-2804	54	8	income	income	NOUN
taxlaw-2804	54	9	from	from	ADP
taxlaw-2804	54	10	gecc‟s	gecc‟s	PROPN
taxlaw-2804	54	11	subsidiary	subsidiary	NOUN
taxlaw-2804	54	12	to	to	ADP
taxlaw-2804	54	13	the	the	DET
taxlaw-2804	54	14	parties	party	NOUN
taxlaw-2804	54	15	not	not	PART
taxlaw-2804	54	16	subject	subject	ADJ
taxlaw-2804	54	17	to	to	ADP
taxlaw-2804	54	18	tax	tax	NOUN
taxlaw-2804	54	19	and	and	CCONJ
taxlaw-2804	54	20	involved	involve	VERB
taxlaw-2804	54	21	minimal	minimal	ADJ
taxlaw-2804	54	22	economic	economic	ADJ
taxlaw-2804	54	23	risk	risk	NOUN
taxlaw-2804	54	24	.	.	PUNCT
taxlaw-2804	55	1	the	the	DET
taxlaw-2804	55	2	parties‟	parties‟	PROPN
taxlaw-2804	55	3	tax	tax	NOUN
taxlaw-2804	55	4	advisors	advisor	NOUN
taxlaw-2804	55	5	crafted	craft	VERB
taxlaw-2804	55	6	the	the	DET
taxlaw-2804	55	7	transaction	transaction	NOUN
taxlaw-2804	55	8	in	in	ADP
taxlaw-2804	55	9	order	order	NOUN
taxlaw-2804	55	10	to	to	PART
taxlaw-2804	55	11	take	take	VERB
taxlaw-2804	55	12	advantage	advantage	NOUN
taxlaw-2804	55	13	of	of	ADP
taxlaw-2804	55	14	a	a	DET
taxlaw-2804	55	15	tax	tax	NOUN
taxlaw-2804	55	16	provision	provision	NOUN
taxlaw-2804	55	17	that	that	PRON
taxlaw-2804	55	18	was	be	AUX
taxlaw-2804	55	19	designed	design	VERB
taxlaw-2804	55	20	to	to	PART
taxlaw-2804	55	21	serve	serve	VERB
taxlaw-2804	55	22	the	the	DET
taxlaw-2804	55	23	needs	need	NOUN
taxlaw-2804	55	24	of	of	ADP
taxlaw-2804	55	25	unsophisticated	unsophisticated	ADJ
taxlaw-2804	55	26	partners	partner	NOUN
taxlaw-2804	55	27	,	,	PUNCT
taxlaw-2804	55	28	as	as	SCONJ
taxlaw-2804	55	29	discussed	discuss	VERB
taxlaw-2804	55	30	in	in	ADP
taxlaw-2804	55	31	detail	detail	NOUN
taxlaw-2804	55	32	later	later	ADV
taxlaw-2804	55	33	in	in	ADP
taxlaw-2804	55	34	this	this	DET
taxlaw-2804	55	35	paper	paper	NOUN
taxlaw-2804	55	36	.	.	PUNCT
taxlaw-2804	56	1	1	1	NUM
taxlaw-2804	56	2	often	often	ADV
taxlaw-2804	56	3	transactions	transaction	NOUN
taxlaw-2804	56	4	like	like	ADP
taxlaw-2804	56	5	this	this	PRON
taxlaw-2804	56	6	provoke	provoke	VERB
taxlaw-2804	56	7	responses	response	NOUN
taxlaw-2804	56	8	from	from	ADP
taxlaw-2804	56	9	congress	congress	PROPN
taxlaw-2804	56	10	or	or	CCONJ
taxlaw-2804	56	11	the	the	DET
taxlaw-2804	56	12	treasury	treasury	NOUN
taxlaw-2804	56	13	designed	design	VERB
taxlaw-2804	56	14	to	to	PART
taxlaw-2804	56	15	prevent	prevent	VERB
taxlaw-2804	56	16	taxpayers	taxpayer	NOUN
taxlaw-2804	56	17	from	from	ADP
taxlaw-2804	56	18	undertaking	undertake	VERB
taxlaw-2804	56	19	similar	similar	ADJ
taxlaw-2804	56	20	transactions	transaction	NOUN
taxlaw-2804	56	21	in	in	ADP
taxlaw-2804	56	22	the	the	DET
taxlaw-2804	56	23	future	future	NOUN
taxlaw-2804	56	24	.	.	PUNCT
taxlaw-2804	57	1	the	the	DET
taxlaw-2804	57	2	responses	response	NOUN
taxlaw-2804	57	3	of	of	ADP
taxlaw-2804	57	4	lawmakers	lawmaker	NOUN
taxlaw-2804	57	5	invariably	invariably	ADV
taxlaw-2804	57	6	further	far	ADV
taxlaw-2804	57	7	complicate	complicate	VERB
taxlaw-2804	57	8	partnership	partnership	NOUN
taxlaw-2804	57	9	tax	tax	NOUN
taxlaw-2804	57	10	law	law	NOUN
taxlaw-2804	57	11	.	.	PUNCT
taxlaw-2804	58	1	in	in	ADP
taxlaw-2804	58	2	1954	1954	NUM
taxlaw-2804	58	3	,	,	PUNCT
taxlaw-2804	58	4	when	when	SCONJ
taxlaw-2804	58	5	congress	congress	PROPN
taxlaw-2804	58	6	enacted	enact	VERB
taxlaw-2804	58	7	subchapter	subchapter	NOUN
taxlaw-2804	58	8	k	k	PROPN
taxlaw-2804	58	9	(	(	PUNCT
taxlaw-2804	58	10	the	the	DET
taxlaw-2804	58	11	part	part	NOUN
taxlaw-2804	58	12	of	of	ADP
taxlaw-2804	58	13	the	the	DET
taxlaw-2804	58	14	internal	internal	ADJ
taxlaw-2804	58	15	revenue	revenue	NOUN
taxlaw-2804	58	16	code	code	NOUN
taxlaw-2804	58	17	(	(	PUNCT
taxlaw-2804	58	18	“	"	PUNCT
taxlaw-2804	58	19	code	code	NOUN
taxlaw-2804	58	20	”	"	PUNCT
taxlaw-2804	58	21	)	)	PUNCT
taxlaw-2804	58	22	that	that	PRON
taxlaw-2804	58	23	governs	govern	VERB
taxlaw-2804	58	24	the	the	DET
taxlaw-2804	58	25	taxation	taxation	NOUN
taxlaw-2804	58	26	of	of	ADP
taxlaw-2804	58	27	partners	partner	NOUN
taxlaw-2804	58	28	and	and	CCONJ
taxlaw-2804	58	29	partnerships	partnership	NOUN
taxlaw-2804	58	30	)	)	PUNCT
taxlaw-2804	58	31	,	,	PUNCT
taxlaw-2804	58	32	2	2	NUM
taxlaw-2804	58	33	congress	congress	NOUN
taxlaw-2804	58	34	was	be	AUX
taxlaw-2804	58	35	aware	aware	ADJ
taxlaw-2804	58	36	of	of	ADP
taxlaw-2804	58	37	the	the	DET
taxlaw-2804	58	38	fact	fact	NOUN
taxlaw-2804	58	39	that	that	SCONJ
taxlaw-2804	58	40	many	many	ADJ
taxlaw-2804	58	41	small	small	ADJ
taxlaw-2804	58	42	,	,	PUNCT
taxlaw-2804	58	43	unsophisticated	unsophisticated	ADJ
taxlaw-2804	58	44	entities	entity	NOUN
taxlaw-2804	58	45	were	be	AUX
taxlaw-2804	58	46	treated	treat	VERB
taxlaw-2804	58	47	as	as	ADP
taxlaw-2804	58	48	partnerships	partnership	NOUN
taxlaw-2804	58	49	for	for	ADP
taxlaw-2804	58	50	1	1	NUM
taxlaw-2804	58	51	tifd	tifd	NOUN
taxlaw-2804	58	52	iii	iii	X
taxlaw-2804	58	53	-	-	PUNCT
taxlaw-2804	58	54	e	e	PROPN
taxlaw-2804	58	55	,	,	PUNCT
taxlaw-2804	58	56	inc	inc	PROPN
taxlaw-2804	58	57	.	.	PROPN
taxlaw-2804	59	1	v.	v.	PROPN
taxlaw-2804	59	2	united	united	PROPN
taxlaw-2804	59	3	states	states	PROPN
taxlaw-2804	59	4	,	,	PUNCT
taxlaw-2804	59	5	459	459	NUM
taxlaw-2804	59	6	f.3d	f.3d	NUM
taxlaw-2804	59	7	220	220	NUM
taxlaw-2804	59	8	(	(	PUNCT
taxlaw-2804	59	9	2d	2d	NUM
taxlaw-2804	59	10	cir	cir	NOUN
taxlaw-2804	59	11	.	.	PUNCT
taxlaw-2804	59	12	2006	2006	NUM
taxlaw-2804	59	13	)	)	PUNCT
taxlaw-2804	59	14	.	.	PUNCT
taxlaw-2804	60	1	the	the	DET
taxlaw-2804	60	2	mechanics	mechanic	NOUN
taxlaw-2804	60	3	of	of	ADP
taxlaw-2804	60	4	the	the	DET
taxlaw-2804	60	5	transaction	transaction	NOUN
taxlaw-2804	60	6	,	,	PUNCT
taxlaw-2804	60	7	in	in	ADP
taxlaw-2804	60	8	the	the	DET
taxlaw-2804	60	9	context	context	NOUN
taxlaw-2804	60	10	of	of	ADP
taxlaw-2804	60	11	a	a	DET
taxlaw-2804	60	12	simplified	simplified	ADJ
taxlaw-2804	60	13	version	version	NOUN
taxlaw-2804	60	14	of	of	ADP
taxlaw-2804	60	15	the	the	DET
taxlaw-2804	60	16	facts	fact	NOUN
taxlaw-2804	60	17	of	of	ADP
taxlaw-2804	60	18	the	the	DET
taxlaw-2804	60	19	actual	actual	ADJ
taxlaw-2804	60	20	case	case	NOUN
taxlaw-2804	60	21	,	,	PUNCT
taxlaw-2804	60	22	are	be	AUX
taxlaw-2804	60	23	described	describe	VERB
taxlaw-2804	60	24	below	below	ADV
taxlaw-2804	60	25	.	.	PUNCT
taxlaw-2804	61	1	see	see	VERB
taxlaw-2804	61	2	infra	infra	NOUN
taxlaw-2804	61	3	note	note	VERB
taxlaw-2804	61	4	29	29	NUM
taxlaw-2804	61	5	.	.	PUNCT
taxlaw-2804	62	1	the	the	DET
taxlaw-2804	62	2	service	service	NOUN
taxlaw-2804	62	3	challenged	challenge	VERB
taxlaw-2804	62	4	the	the	DET
taxlaw-2804	62	5	transaction	transaction	NOUN
taxlaw-2804	62	6	arguing	argue	VERB
taxlaw-2804	62	7	,	,	PUNCT
taxlaw-2804	62	8	among	among	ADP
taxlaw-2804	62	9	other	other	ADJ
taxlaw-2804	62	10	things	thing	NOUN
taxlaw-2804	62	11	,	,	PUNCT
taxlaw-2804	62	12	that	that	SCONJ
taxlaw-2804	62	13	the	the	DET
taxlaw-2804	62	14	parties	party	NOUN
taxlaw-2804	62	15	to	to	PART
taxlaw-2804	62	16	whom	whom	PRON
taxlaw-2804	62	17	the	the	DET
taxlaw-2804	62	18	taxable	taxable	ADJ
taxlaw-2804	62	19	income	income	NOUN
taxlaw-2804	62	20	was	be	AUX
taxlaw-2804	62	21	allocated	allocate	VERB
taxlaw-2804	62	22	were	be	AUX
taxlaw-2804	62	23	not	not	PART
taxlaw-2804	62	24	really	really	ADV
taxlaw-2804	62	25	partners	partner	NOUN
taxlaw-2804	62	26	since	since	SCONJ
taxlaw-2804	62	27	they	they	PRON
taxlaw-2804	62	28	bore	bear	VERB
taxlaw-2804	62	29	very	very	ADV
taxlaw-2804	62	30	limited	limited	ADJ
taxlaw-2804	62	31	economic	economic	ADJ
taxlaw-2804	62	32	risk	risk	NOUN
taxlaw-2804	62	33	.	.	PUNCT
taxlaw-2804	63	1	most	most	ADV
taxlaw-2804	63	2	recently	recently	ADV
taxlaw-2804	63	3	,	,	PUNCT
taxlaw-2804	63	4	the	the	DET
taxlaw-2804	63	5	district	district	NOUN
taxlaw-2804	63	6	court	court	NOUN
taxlaw-2804	63	7	,	,	PUNCT
taxlaw-2804	63	8	on	on	ADP
taxlaw-2804	63	9	remand	remand	NOUN
taxlaw-2804	63	10	,	,	PUNCT
taxlaw-2804	63	11	held	hold	VERB
taxlaw-2804	63	12	in	in	ADP
taxlaw-2804	63	13	favor	favor	NOUN
taxlaw-2804	63	14	of	of	ADP
taxlaw-2804	63	15	the	the	DET
taxlaw-2804	63	16	taxpayer	taxpayer	NOUN
taxlaw-2804	63	17	.	.	PUNCT
taxlaw-2804	64	1	tifd	tifd	PROPN
taxlaw-2804	64	2	iii	iii	PROPN
taxlaw-2804	64	3	-	-	PUNCT
taxlaw-2804	64	4	e	e	PROPN
taxlaw-2804	64	5	,	,	PUNCT
taxlaw-2804	64	6	inc	inc	PROPN
taxlaw-2804	64	7	.	.	PROPN
taxlaw-2804	65	1	v.	v.	PROPN
taxlaw-2804	65	2	united	united	PROPN
taxlaw-2804	65	3	states	states	PROPN
taxlaw-2804	65	4	,	,	PUNCT
taxlaw-2804	65	5	660	660	NUM
taxlaw-2804	65	6	f.	f.	PROPN
taxlaw-2804	65	7	supp	supp	PROPN
taxlaw-2804	65	8	.	.	PUNCT
taxlaw-2804	66	1	2d	2d	PROPN
taxlaw-2804	66	2	367	367	NUM
taxlaw-2804	66	3	(	(	PUNCT
taxlaw-2804	66	4	d.	d.	PROPN
taxlaw-2804	66	5	conn	conn	PROPN
taxlaw-2804	66	6	.	.	PROPN
taxlaw-2804	66	7	2009	2009	NUM
taxlaw-2804	66	8	)	)	PUNCT
taxlaw-2804	66	9	.	.	PUNCT
taxlaw-2804	67	1	2	2	NUM
taxlaw-2804	67	2	in	in	ADP
taxlaw-2804	67	3	this	this	DET
taxlaw-2804	67	4	paper	paper	NOUN
taxlaw-2804	67	5	,	,	PUNCT
taxlaw-2804	67	6	i	i	PRON
taxlaw-2804	67	7	use	use	VERB
taxlaw-2804	67	8	the	the	DET
taxlaw-2804	67	9	term	term	NOUN
taxlaw-2804	67	10	“	"	PUNCT
taxlaw-2804	67	11	partnership	partnership	NOUN
taxlaw-2804	67	12	”	"	PUNCT
taxlaw-2804	67	13	to	to	PART
taxlaw-2804	67	14	refer	refer	VERB
taxlaw-2804	67	15	to	to	ADP
taxlaw-2804	67	16	an	an	DET
taxlaw-2804	67	17	entity	entity	NOUN
taxlaw-2804	67	18	treated	treat	VERB
taxlaw-2804	67	19	as	as	ADP
taxlaw-2804	67	20	a	a	DET
taxlaw-2804	67	21	partnership	partnership	NOUN
taxlaw-2804	67	22	for	for	ADP
taxlaw-2804	67	23	tax	tax	NOUN
taxlaw-2804	67	24	purposes	purpose	NOUN
taxlaw-2804	67	25	.	.	PUNCT
taxlaw-2804	68	1	even	even	ADV
taxlaw-2804	68	2	if	if	SCONJ
taxlaw-2804	68	3	an	an	DET
taxlaw-2804	68	4	entity	entity	NOUN
taxlaw-2804	68	5	is	be	AUX
taxlaw-2804	68	6	treated	treat	VERB
taxlaw-2804	68	7	,	,	PUNCT
taxlaw-2804	68	8	for	for	ADP
taxlaw-2804	68	9	example	example	NOUN
taxlaw-2804	68	10	,	,	PUNCT
taxlaw-2804	68	11	as	as	ADP
taxlaw-2804	68	12	a	a	DET
taxlaw-2804	68	13	limited	limited	ADJ
taxlaw-2804	68	14	liability	liability	NOUN
taxlaw-2804	68	15	company	company	NOUN
taxlaw-2804	68	16	for	for	ADP
taxlaw-2804	68	17	purposes	purpose	NOUN
taxlaw-2804	68	18	of	of	ADP
taxlaw-2804	68	19	business	business	NOUN
taxlaw-2804	68	20	organization	organization	NOUN
taxlaw-2804	68	21	law	law	NOUN
taxlaw-2804	68	22	,	,	PUNCT
taxlaw-2804	68	23	it	it	PRON
taxlaw-2804	68	24	could	could	AUX
taxlaw-2804	68	25	be	be	AUX
taxlaw-2804	68	26	treated	treat	VERB
taxlaw-2804	68	27	as	as	ADP
taxlaw-2804	68	28	a	a	DET
taxlaw-2804	68	29	partnership	partnership	NOUN
taxlaw-2804	68	30	for	for	ADP
taxlaw-2804	68	31	tax	tax	NOUN
taxlaw-2804	68	32	purposes	purpose	NOUN
taxlaw-2804	68	33	provided	provide	VERB
taxlaw-2804	68	34	that	that	SCONJ
taxlaw-2804	68	35	it	it	PRON
taxlaw-2804	68	36	has	have	VERB
taxlaw-2804	68	37	two	two	NUM
taxlaw-2804	68	38	or	or	CCONJ
taxlaw-2804	68	39	more	more	ADJ
taxlaw-2804	68	40	owners	owner	NOUN
taxlaw-2804	68	41	,	,	PUNCT
taxlaw-2804	68	42	it	it	PRON
taxlaw-2804	68	43	has	have	AUX
taxlaw-2804	68	44	not	not	PART
taxlaw-2804	68	45	elected	elect	VERB
taxlaw-2804	68	46	to	to	PART
taxlaw-2804	68	47	be	be	AUX
taxlaw-2804	68	48	treated	treat	VERB
taxlaw-2804	68	49	as	as	ADP
taxlaw-2804	68	50	a	a	DET
taxlaw-2804	68	51	corporation	corporation	NOUN
taxlaw-2804	68	52	for	for	ADP
taxlaw-2804	68	53	tax	tax	NOUN
taxlaw-2804	68	54	purposes	purpose	NOUN
taxlaw-2804	68	55	,	,	PUNCT
taxlaw-2804	68	56	and	and	CCONJ
taxlaw-2804	68	57	it	it	PRON
taxlaw-2804	68	58	is	be	AUX
taxlaw-2804	68	59	not	not	PART
taxlaw-2804	68	60	required	require	VERB
taxlaw-2804	68	61	to	to	PART
taxlaw-2804	68	62	be	be	AUX
taxlaw-2804	68	63	treated	treat	VERB
taxlaw-2804	68	64	as	as	ADP
taxlaw-2804	68	65	a	a	DET
taxlaw-2804	68	66	corporation	corporation	NOUN
taxlaw-2804	68	67	under	under	ADP
taxlaw-2804	68	68	the	the	DET
taxlaw-2804	68	69	publicly	publicly	ADV
taxlaw-2804	68	70	traded	trade	VERB
taxlaw-2804	68	71	partnership	partnership	NOUN
taxlaw-2804	68	72	rules	rule	NOUN
taxlaw-2804	68	73	or	or	CCONJ
taxlaw-2804	68	74	any	any	DET
taxlaw-2804	68	75	other	other	ADJ
taxlaw-2804	68	76	provision	provision	NOUN
taxlaw-2804	68	77	.	.	PUNCT
taxlaw-2804	69	1	see	see	VERB
taxlaw-2804	69	2	treas	treas	PROPN
taxlaw-2804	69	3	.	.	PUNCT
taxlaw-2804	70	1	reg	reg	PROPN
taxlaw-2804	70	2	.	.	PUNCT
taxlaw-2804	71	1	§	§	PROPN
taxlaw-2804	71	2	301.77012	301.77012	NUM
taxlaw-2804	71	3	(	(	PUNCT
taxlaw-2804	71	4	as	as	SCONJ
taxlaw-2804	71	5	amended	amend	VERB
taxlaw-2804	71	6	in	in	ADP
taxlaw-2804	71	7	2006	2006	NUM
taxlaw-2804	71	8	)	)	PUNCT
taxlaw-2804	71	9	.	.	PUNCT
taxlaw-2804	72	1	250	250	NUM
taxlaw-2804	72	2	columbia	columbia	PROPN
taxlaw-2804	72	3	journal	journal	PROPN
taxlaw-2804	72	4	of	of	ADP
taxlaw-2804	72	5	tax	tax	NOUN
taxlaw-2804	72	6	law	law	NOUN
taxlaw-2804	72	7	[	[	X
taxlaw-2804	72	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	72	9	tax	tax	NOUN
taxlaw-2804	72	10	purposes	purpose	NOUN
taxlaw-2804	72	11	.	.	PUNCT
taxlaw-2804	73	1	3	3	NUM
taxlaw-2804	73	2	even	even	ADV
taxlaw-2804	73	3	today	today	NOUN
taxlaw-2804	73	4	,	,	PUNCT
taxlaw-2804	73	5	many	many	ADJ
taxlaw-2804	73	6	partnerships	partnership	NOUN
taxlaw-2804	73	7	are	be	AUX
taxlaw-2804	73	8	small	small	ADJ
taxlaw-2804	73	9	entities	entity	NOUN
taxlaw-2804	73	10	.	.	PUNCT
taxlaw-2804	74	1	4	4	NUM
taxlaw-2804	74	2	thus	thus	ADV
taxlaw-2804	74	3	,	,	PUNCT
taxlaw-2804	74	4	lawmakers	lawmaker	NOUN
taxlaw-2804	74	5	designing	design	VERB
taxlaw-2804	74	6	rules	rule	NOUN
taxlaw-2804	74	7	to	to	PART
taxlaw-2804	74	8	govern	govern	VERB
taxlaw-2804	74	9	partnerships	partnership	NOUN
taxlaw-2804	74	10	have	have	AUX
taxlaw-2804	74	11	justifiably	justifiably	ADV
taxlaw-2804	74	12	expressed	express	VERB
taxlaw-2804	74	13	concern	concern	NOUN
taxlaw-2804	74	14	for	for	ADP
taxlaw-2804	74	15	the	the	DET
taxlaw-2804	74	16	ability	ability	NOUN
taxlaw-2804	74	17	of	of	ADP
taxlaw-2804	74	18	small	small	ADJ
taxlaw-2804	74	19	,	,	PUNCT
taxlaw-2804	74	20	unsophisticated	unsophisticated	ADJ
taxlaw-2804	74	21	partnerships	partnership	NOUN
taxlaw-2804	74	22	to	to	PART
taxlaw-2804	74	23	apply	apply	VERB
taxlaw-2804	74	24	complex	complex	ADJ
taxlaw-2804	74	25	rules	rule	NOUN
taxlaw-2804	74	26	.	.	PUNCT
taxlaw-2804	75	1	however	however	ADV
taxlaw-2804	75	2	,	,	PUNCT
taxlaw-2804	75	3	as	as	SCONJ
taxlaw-2804	75	4	transactions	transaction	NOUN
taxlaw-2804	75	5	like	like	ADP
taxlaw-2804	75	6	the	the	DET
taxlaw-2804	75	7	one	one	NOUN
taxlaw-2804	75	8	described	describe	VERB
taxlaw-2804	75	9	in	in	ADP
taxlaw-2804	75	10	the	the	DET
taxlaw-2804	75	11	preceding	precede	VERB
taxlaw-2804	75	12	paragraph	paragraph	NOUN
taxlaw-2804	75	13	demonstrate	demonstrate	NOUN
taxlaw-2804	75	14	,	,	PUNCT
taxlaw-2804	75	15	undue	undue	ADJ
taxlaw-2804	75	16	focus	focus	NOUN
taxlaw-2804	75	17	on	on	ADP
taxlaw-2804	75	18	the	the	DET
taxlaw-2804	75	19	needs	need	NOUN
taxlaw-2804	75	20	of	of	ADP
taxlaw-2804	75	21	unsophisticated	unsophisticated	ADJ
taxlaw-2804	75	22	partnerships	partnership	NOUN
taxlaw-2804	75	23	leads	lead	VERB
taxlaw-2804	75	24	to	to	ADP
taxlaw-2804	75	25	rules	rule	NOUN
taxlaw-2804	75	26	that	that	PRON
taxlaw-2804	75	27	are	be	AUX
taxlaw-2804	75	28	ripe	ripe	ADJ
taxlaw-2804	75	29	for	for	ADP
taxlaw-2804	75	30	manipulation	manipulation	NOUN
taxlaw-2804	75	31	by	by	ADP
taxlaw-2804	75	32	sophisticated	sophisticated	ADJ
taxlaw-2804	75	33	taxpayers	taxpayer	NOUN
taxlaw-2804	75	34	.	.	PUNCT
taxlaw-2804	76	1	moreover	moreover	ADV
taxlaw-2804	76	2	,	,	PUNCT
taxlaw-2804	76	3	it	it	PRON
taxlaw-2804	76	4	is	be	AUX
taxlaw-2804	76	5	not	not	PART
taxlaw-2804	76	6	that	that	SCONJ
taxlaw-2804	76	7	sophisticated	sophisticated	ADJ
taxlaw-2804	76	8	taxpayers	taxpayer	NOUN
taxlaw-2804	76	9	use	use	VERB
taxlaw-2804	76	10	partnerships	partnership	NOUN
taxlaw-2804	76	11	for	for	ADP
taxlaw-2804	76	12	only	only	ADV
taxlaw-2804	76	13	tax	tax	NOUN
taxlaw-2804	76	14	-	-	PUNCT
taxlaw-2804	76	15	motivated	motivate	VERB
taxlaw-2804	76	16	transactions	transaction	NOUN
taxlaw-2804	76	17	.	.	PUNCT
taxlaw-2804	77	1	sophisticated	sophisticated	ADJ
taxlaw-2804	77	2	taxpayers	taxpayer	NOUN
taxlaw-2804	77	3	also	also	ADV
taxlaw-2804	77	4	use	use	VERB
taxlaw-2804	77	5	partnerships	partnership	NOUN
taxlaw-2804	77	6	to	to	PART
taxlaw-2804	77	7	carry	carry	VERB
taxlaw-2804	77	8	out	out	ADP
taxlaw-2804	77	9	transactions	transaction	NOUN
taxlaw-2804	77	10	motivated	motivate	VERB
taxlaw-2804	77	11	by	by	ADP
taxlaw-2804	77	12	genuine	genuine	ADJ
taxlaw-2804	77	13	economic	economic	ADJ
taxlaw-2804	77	14	goals	goal	NOUN
taxlaw-2804	77	15	and	and	CCONJ
taxlaw-2804	77	16	large	large	ADJ
taxlaw-2804	77	17	partnerships	partnership	NOUN
taxlaw-2804	77	18	earn	earn	VERB
taxlaw-2804	77	19	significant	significant	ADJ
taxlaw-2804	77	20	income	income	NOUN
taxlaw-2804	77	21	.	.	PUNCT
taxlaw-2804	78	1	5	5	NUM
taxlaw-2804	78	2	use	use	NOUN
taxlaw-2804	78	3	of	of	ADP
taxlaw-2804	78	4	large	large	ADJ
taxlaw-2804	78	5	partnerships	partnership	NOUN
taxlaw-2804	78	6	has	have	AUX
taxlaw-2804	78	7	grown	grow	VERB
taxlaw-2804	78	8	,	,	PUNCT
taxlaw-2804	78	9	in	in	ADP
taxlaw-2804	78	10	part	part	NOUN
taxlaw-2804	78	11	,	,	PUNCT
taxlaw-2804	78	12	because	because	SCONJ
taxlaw-2804	78	13	many	many	ADJ
taxlaw-2804	78	14	hedge	hedge	NOUN
taxlaw-2804	78	15	funds	fund	NOUN
taxlaw-2804	78	16	,	,	PUNCT
taxlaw-2804	78	17	real	real	ADJ
taxlaw-2804	78	18	-	-	PUNCT
taxlaw-2804	78	19	estate	estate	NOUN
taxlaw-2804	78	20	funds	fund	NOUN
taxlaw-2804	78	21	,	,	PUNCT
taxlaw-2804	78	22	and	and	CCONJ
taxlaw-2804	78	23	private	private	ADJ
taxlaw-2804	78	24	-	-	PUNCT
taxlaw-2804	78	25	equity	equity	NOUN
taxlaw-2804	78	26	funds	fund	NOUN
taxlaw-2804	78	27	are	be	AUX
taxlaw-2804	78	28	organized	organize	VERB
taxlaw-2804	78	29	as	as	ADP
taxlaw-2804	78	30	partnerships	partnership	NOUN
taxlaw-2804	78	31	for	for	ADP
taxlaw-2804	78	32	tax	tax	NOUN
taxlaw-2804	78	33	purposes	purpose	NOUN
taxlaw-2804	78	34	.	.	PUNCT
taxlaw-2804	79	1	in	in	ADP
taxlaw-2804	79	2	addition	addition	NOUN
taxlaw-2804	79	3	,	,	PUNCT
taxlaw-2804	79	4	in	in	ADP
taxlaw-2804	79	5	recent	recent	ADJ
taxlaw-2804	79	6	years	year	NOUN
taxlaw-2804	79	7	,	,	PUNCT
taxlaw-2804	79	8	sponsors	sponsor	NOUN
taxlaw-2804	79	9	that	that	PRON
taxlaw-2804	79	10	manage	manage	VERB
taxlaw-2804	79	11	such	such	ADJ
taxlaw-2804	79	12	funds	fund	NOUN
taxlaw-2804	79	13	,	,	PUNCT
taxlaw-2804	79	14	including	include	VERB
taxlaw-2804	79	15	blackstone	blackstone	NOUN
taxlaw-2804	79	16	,	,	PUNCT
taxlaw-2804	79	17	fortress	fortress	NOUN
taxlaw-2804	79	18	,	,	PUNCT
taxlaw-2804	79	19	and	and	CCONJ
taxlaw-2804	79	20	kkr	kkr	PROPN
taxlaw-2804	79	21	,	,	PUNCT
taxlaw-2804	79	22	publicly	publicly	ADV
taxlaw-2804	79	23	offered	offer	VERB
taxlaw-2804	79	24	interests	interest	NOUN
taxlaw-2804	79	25	in	in	ADP
taxlaw-2804	79	26	entities	entity	NOUN
taxlaw-2804	79	27	treated	treat	VERB
taxlaw-2804	79	28	as	as	ADP
taxlaw-2804	79	29	partnerships	partnership	NOUN
taxlaw-2804	79	30	for	for	ADP
taxlaw-2804	79	31	tax	tax	NOUN
taxlaw-2804	79	32	purposes	purpose	NOUN
taxlaw-2804	79	33	.	.	PUNCT
taxlaw-2804	80	1	6	6	NUM
taxlaw-2804	80	2	the	the	DET
taxlaw-2804	80	3	entities	entity	NOUN
taxlaw-2804	80	4	are	be	AUX
taxlaw-2804	80	5	entitled	entitle	VERB
taxlaw-2804	80	6	to	to	PART
taxlaw-2804	80	7	receive	receive	VERB
taxlaw-2804	80	8	a	a	DET
taxlaw-2804	80	9	portion	portion	NOUN
taxlaw-2804	80	10	of	of	ADP
taxlaw-2804	80	11	the	the	DET
taxlaw-2804	80	12	economic	economic	ADJ
taxlaw-2804	80	13	return	return	NOUN
taxlaw-2804	80	14	that	that	SCONJ
taxlaw-2804	80	15	the	the	DET
taxlaw-2804	80	16	sponsors	sponsor	NOUN
taxlaw-2804	80	17	receive	receive	VERB
taxlaw-2804	80	18	from	from	ADP
taxlaw-2804	80	19	the	the	DET
taxlaw-2804	80	20	funds	fund	NOUN
taxlaw-2804	80	21	that	that	PRON
taxlaw-2804	80	22	they	they	PRON
taxlaw-2804	80	23	manage	manage	VERB
taxlaw-2804	80	24	.	.	PUNCT
taxlaw-2804	81	1	7	7	NUM
taxlaw-2804	81	2	as	as	ADP
taxlaw-2804	81	3	a	a	DET
taxlaw-2804	81	4	result	result	NOUN
taxlaw-2804	81	5	of	of	ADP
taxlaw-2804	81	6	the	the	DET
taxlaw-2804	81	7	varied	varied	ADJ
taxlaw-2804	81	8	use	use	NOUN
taxlaw-2804	81	9	of	of	ADP
taxlaw-2804	81	10	partnerships	partnership	NOUN
taxlaw-2804	81	11	,	,	PUNCT
taxlaw-2804	81	12	lawmakers	lawmaker	NOUN
taxlaw-2804	81	13	are	be	AUX
taxlaw-2804	81	14	left	leave	VERB
taxlaw-2804	81	15	with	with	ADP
taxlaw-2804	81	16	the	the	DET
taxlaw-2804	81	17	unenviable	unenviable	ADJ
taxlaw-2804	81	18	task	task	NOUN
taxlaw-2804	81	19	of	of	ADP
taxlaw-2804	81	20	crafting	craft	VERB
taxlaw-2804	81	21	law	law	NOUN
taxlaw-2804	81	22	that	that	PRON
taxlaw-2804	81	23	can	can	AUX
taxlaw-2804	81	24	simultaneously	simultaneously	ADV
taxlaw-2804	81	25	address	address	VERB
taxlaw-2804	81	26	the	the	DET
taxlaw-2804	81	27	needs	need	NOUN
taxlaw-2804	81	28	of	of	ADP
taxlaw-2804	81	29	unsophisticated	unsophisticated	ADJ
taxlaw-2804	81	30	partnerships	partnership	NOUN
taxlaw-2804	81	31	,	,	PUNCT
taxlaw-2804	81	32	evolve	evolve	VERB
taxlaw-2804	81	33	to	to	ADP
taxlaw-2804	81	34	combat	combat	NOUN
taxlaw-2804	81	35	abuses	abuse	NOUN
taxlaw-2804	81	36	attempted	attempt	VERB
taxlaw-2804	81	37	by	by	ADP
taxlaw-2804	81	38	sophisticated	sophisticated	ADJ
taxlaw-2804	81	39	partnerships	partnership	NOUN
taxlaw-2804	81	40	,	,	PUNCT
taxlaw-2804	81	41	and	and	CCONJ
taxlaw-2804	81	42	provide	provide	VERB
taxlaw-2804	81	43	flexibility	flexibility	NOUN
taxlaw-2804	81	44	demanded	demand	VERB
taxlaw-2804	81	45	by	by	ADP
taxlaw-2804	81	46	sophisticated	sophisticated	ADJ
taxlaw-2804	81	47	partnerships	partnership	NOUN
taxlaw-2804	81	48	operating	operate	VERB
taxlaw-2804	81	49	legitimate	legitimate	ADJ
taxlaw-2804	81	50	businesses	business	NOUN
taxlaw-2804	81	51	.	.	PUNCT
taxlaw-2804	82	1	8	8	NUM
taxlaw-2804	83	1	in	in	ADP
taxlaw-2804	83	2	response	response	NOUN
taxlaw-2804	83	3	to	to	ADP
taxlaw-2804	83	4	the	the	DET
taxlaw-2804	83	5	predicaments	predicament	NOUN
taxlaw-2804	83	6	that	that	PRON
taxlaw-2804	83	7	lawmakers	lawmaker	NOUN
taxlaw-2804	83	8	face	face	VERB
taxlaw-2804	83	9	when	when	SCONJ
taxlaw-2804	83	10	attempting	attempt	VERB
taxlaw-2804	83	11	to	to	PART
taxlaw-2804	83	12	accommodate	accommodate	VERB
taxlaw-2804	83	13	the	the	DET
taxlaw-2804	83	14	needs	need	NOUN
taxlaw-2804	83	15	of	of	ADP
taxlaw-2804	83	16	diverse	diverse	ADJ
taxlaw-2804	83	17	partnerships	partnership	NOUN
taxlaw-2804	83	18	,	,	PUNCT
taxlaw-2804	83	19	other	other	ADJ
taxlaw-2804	83	20	scholars	scholar	NOUN
taxlaw-2804	83	21	have	have	AUX
taxlaw-2804	83	22	suggested	suggest	VERB
taxlaw-2804	83	23	bifurcating	bifurcate	VERB
taxlaw-2804	83	24	the	the	DET
taxlaw-2804	83	25	law	law	NOUN
taxlaw-2804	83	26	applicable	applicable	ADJ
taxlaw-2804	83	27	to	to	ADP
taxlaw-2804	83	28	partnerships	partnership	NOUN
taxlaw-2804	83	29	.	.	PUNCT
taxlaw-2804	84	1	under	under	ADP
taxlaw-2804	84	2	such	such	ADJ
taxlaw-2804	84	3	proposals	proposal	NOUN
taxlaw-2804	84	4	,	,	PUNCT
taxlaw-2804	84	5	a	a	DET
taxlaw-2804	84	6	simplified	simplified	ADJ
taxlaw-2804	84	7	version	version	NOUN
taxlaw-2804	84	8	of	of	ADP
taxlaw-2804	84	9	current	current	ADJ
taxlaw-2804	84	10	law	law	NOUN
taxlaw-2804	84	11	would	would	AUX
taxlaw-2804	84	12	be	be	AUX
taxlaw-2804	84	13	available	available	ADJ
taxlaw-2804	84	14	only	only	ADV
taxlaw-2804	84	15	to	to	ADP
taxlaw-2804	84	16	uncomplicated	uncomplicated	ADJ
taxlaw-2804	84	17	partnerships	partnership	NOUN
taxlaw-2804	84	18	,	,	PUNCT
taxlaw-2804	84	19	and	and	CCONJ
taxlaw-2804	84	20	a	a	DET
taxlaw-2804	84	21	more	more	ADV
taxlaw-2804	84	22	complex	complex	ADJ
taxlaw-2804	84	23	version	version	NOUN
taxlaw-2804	84	24	of	of	ADP
taxlaw-2804	84	25	current	current	ADJ
taxlaw-2804	84	26	law	law	NOUN
taxlaw-2804	84	27	(	(	PUNCT
taxlaw-2804	84	28	or	or	CCONJ
taxlaw-2804	84	29	,	,	PUNCT
taxlaw-2804	84	30	under	under	ADP
taxlaw-2804	84	31	some	some	DET
taxlaw-2804	84	32	variations	variation	NOUN
taxlaw-2804	84	33	of	of	ADP
taxlaw-2804	84	34	the	the	DET
taxlaw-2804	84	35	proposal	proposal	NOUN
taxlaw-2804	84	36	,	,	PUNCT
taxlaw-2804	84	37	the	the	DET
taxlaw-2804	84	38	rules	rule	NOUN
taxlaw-2804	84	39	that	that	PRON
taxlaw-2804	84	40	currently	currently	ADV
taxlaw-2804	84	41	apply	apply	VERB
taxlaw-2804	84	42	to	to	ADP
taxlaw-2804	84	43	corporations	corporation	NOUN
taxlaw-2804	84	44	)	)	PUNCT
taxlaw-2804	84	45	would	would	AUX
taxlaw-2804	84	46	be	be	AUX
taxlaw-2804	84	47	imposed	impose	VERB
taxlaw-2804	84	48	on	on	ADP
taxlaw-2804	84	49	all	all	DET
taxlaw-2804	84	50	other	other	ADJ
taxlaw-2804	84	51	partnerships	partnership	NOUN
taxlaw-2804	84	52	.	.	PUNCT
taxlaw-2804	85	1	9	9	NUM
taxlaw-2804	85	2	3	3	NUM
taxlaw-2804	85	3	thus	thus	ADV
taxlaw-2804	85	4	,	,	PUNCT
taxlaw-2804	85	5	for	for	ADP
taxlaw-2804	85	6	example	example	NOUN
taxlaw-2804	85	7	,	,	PUNCT
taxlaw-2804	85	8	the	the	DET
taxlaw-2804	85	9	senate	senate	PROPN
taxlaw-2804	85	10	finance	finance	PROPN
taxlaw-2804	85	11	committee	committee	PROPN
taxlaw-2804	85	12	report	report	NOUN
taxlaw-2804	85	13	accompanying	accompany	VERB
taxlaw-2804	85	14	the	the	DET
taxlaw-2804	85	15	adoption	adoption	NOUN
taxlaw-2804	85	16	of	of	ADP
taxlaw-2804	85	17	subchapter	subchapter	NOUN
taxlaw-2804	85	18	k	k	PROPN
taxlaw-2804	85	19	observed	observe	VERB
taxlaw-2804	85	20	that	that	SCONJ
taxlaw-2804	85	21	uncertainty	uncertainty	NOUN
taxlaw-2804	85	22	in	in	ADP
taxlaw-2804	85	23	partnership	partnership	NOUN
taxlaw-2804	85	24	tax	tax	NOUN
taxlaw-2804	85	25	was	be	AUX
taxlaw-2804	85	26	“	"	PUNCT
taxlaw-2804	85	27	particularly	particularly	ADV
taxlaw-2804	85	28	unfortunate	unfortunate	ADJ
taxlaw-2804	85	29	”	"	PUNCT
taxlaw-2804	85	30	given	give	VERB
taxlaw-2804	85	31	the	the	DET
taxlaw-2804	85	32	large	large	ADJ
taxlaw-2804	85	33	number	number	NOUN
taxlaw-2804	85	34	of	of	ADP
taxlaw-2804	85	35	partnerships	partnership	NOUN
taxlaw-2804	85	36	and	and	CCONJ
taxlaw-2804	85	37	given	give	VERB
taxlaw-2804	85	38	that	that	SCONJ
taxlaw-2804	85	39	“	"	PUNCT
taxlaw-2804	85	40	the	the	DET
taxlaw-2804	85	41	partnership	partnership	NOUN
taxlaw-2804	85	42	form	form	NOUN
taxlaw-2804	85	43	is	be	AUX
taxlaw-2804	85	44	much	much	ADV
taxlaw-2804	85	45	more	more	ADV
taxlaw-2804	85	46	commonly	commonly	ADV
taxlaw-2804	85	47	employed	employ	VERB
taxlaw-2804	85	48	by	by	ADP
taxlaw-2804	85	49	small	small	ADJ
taxlaw-2804	85	50	businesses	business	NOUN
taxlaw-2804	85	51	and	and	CCONJ
taxlaw-2804	85	52	in	in	ADP
taxlaw-2804	85	53	farming	farming	NOUN
taxlaw-2804	85	54	operations	operation	NOUN
taxlaw-2804	85	55	than	than	ADP
taxlaw-2804	85	56	the	the	DET
taxlaw-2804	85	57	corporate	corporate	ADJ
taxlaw-2804	85	58	form	form	NOUN
taxlaw-2804	85	59	.	.	PUNCT
taxlaw-2804	85	60	”	"	PUNCT
taxlaw-2804	86	1	s.	s.	PROPN
taxlaw-2804	86	2	rep	rep	PROPN
taxlaw-2804	86	3	.	.	PROPN
taxlaw-2804	87	1	no	no	PROPN
taxlaw-2804	87	2	.	.	NOUN
taxlaw-2804	88	1	83	83	NUM
taxlaw-2804	88	2	-	-	SYM
taxlaw-2804	88	3	1622	1622	NUM
taxlaw-2804	88	4	,	,	PUNCT
taxlaw-2804	88	5	at	at	ADP
taxlaw-2804	88	6	89	89	NUM
taxlaw-2804	88	7	(	(	PUNCT
taxlaw-2804	88	8	1954	1954	NUM
taxlaw-2804	88	9	)	)	PUNCT
taxlaw-2804	88	10	.	.	PUNCT
taxlaw-2804	89	1	see	see	VERB
taxlaw-2804	89	2	also	also	ADV
taxlaw-2804	89	3	jeffrey	jeffrey	PROPN
taxlaw-2804	89	4	l.	l.	PROPN
taxlaw-2804	89	5	kwall	kwall	PROPN
taxlaw-2804	89	6	,	,	PUNCT
taxlaw-2804	89	7	taxing	tax	VERB
taxlaw-2804	89	8	private	private	ADJ
taxlaw-2804	89	9	enterprise	enterprise	NOUN
taxlaw-2804	89	10	in	in	ADP
taxlaw-2804	89	11	the	the	DET
taxlaw-2804	89	12	new	new	ADJ
taxlaw-2804	89	13	millennium	millennium	NOUN
taxlaw-2804	89	14	,	,	PUNCT
taxlaw-2804	89	15	51	51	NUM
taxlaw-2804	89	16	tax	tax	NOUN
taxlaw-2804	89	17	law	law	NOUN
taxlaw-2804	89	18	.	.	PUNCT
taxlaw-2804	90	1	229	229	NUM
taxlaw-2804	90	2	,	,	PUNCT
taxlaw-2804	90	3	235–36	235–36	NUM
taxlaw-2804	90	4	(	(	PUNCT
taxlaw-2804	90	5	1998	1998	NUM
taxlaw-2804	90	6	)	)	PUNCT
taxlaw-2804	90	7	(	(	PUNCT
taxlaw-2804	90	8	discussing	discuss	VERB
taxlaw-2804	90	9	how	how	SCONJ
taxlaw-2804	90	10	the	the	DET
taxlaw-2804	90	11	use	use	NOUN
taxlaw-2804	90	12	of	of	ADP
taxlaw-2804	90	13	partnerships	partnership	NOUN
taxlaw-2804	90	14	has	have	AUX
taxlaw-2804	90	15	changed	change	VERB
taxlaw-2804	90	16	substantially	substantially	ADV
taxlaw-2804	90	17	since	since	SCONJ
taxlaw-2804	90	18	1954	1954	NUM
taxlaw-2804	90	19	when	when	SCONJ
taxlaw-2804	90	20	“	"	PUNCT
taxlaw-2804	90	21	the	the	DET
taxlaw-2804	90	22	prototypical	prototypical	ADJ
taxlaw-2804	90	23	partnership	partnership	NOUN
taxlaw-2804	90	24	was	be	AUX
taxlaw-2804	90	25	seen	see	VERB
taxlaw-2804	90	26	as	as	ADP
taxlaw-2804	90	27	a	a	DET
taxlaw-2804	90	28	small	small	ADJ
taxlaw-2804	90	29	,	,	PUNCT
taxlaw-2804	90	30	simple	simple	ADJ
taxlaw-2804	90	31	enterprise	enterprise	NOUN
taxlaw-2804	90	32	”	"	PUNCT
taxlaw-2804	90	33	)	)	PUNCT
taxlaw-2804	90	34	.	.	PUNCT
taxlaw-2804	91	1	4	4	NUM
taxlaw-2804	91	2	for	for	ADP
taxlaw-2804	91	3	example	example	NOUN
taxlaw-2804	91	4	,	,	PUNCT
taxlaw-2804	91	5	in	in	ADP
taxlaw-2804	91	6	2003	2003	NUM
taxlaw-2804	91	7	,	,	PUNCT
taxlaw-2804	91	8	93	93	NUM
taxlaw-2804	91	9	%	%	NOUN
taxlaw-2804	91	10	of	of	ADP
taxlaw-2804	91	11	entities	entity	NOUN
taxlaw-2804	91	12	treated	treat	VERB
taxlaw-2804	91	13	as	as	ADP
taxlaw-2804	91	14	partnerships	partnership	NOUN
taxlaw-2804	91	15	for	for	ADP
taxlaw-2804	91	16	tax	tax	NOUN
taxlaw-2804	91	17	purposes	purpose	NOUN
taxlaw-2804	91	18	each	each	PRON
taxlaw-2804	91	19	individually	individually	ADV
taxlaw-2804	91	20	earned	earn	VERB
taxlaw-2804	91	21	less	less	ADJ
taxlaw-2804	91	22	than	than	ADP
taxlaw-2804	91	23	$	$	SYM
taxlaw-2804	91	24	1,000,000	1,000,000	NUM
taxlaw-2804	91	25	of	of	ADP
taxlaw-2804	91	26	business	business	NOUN
taxlaw-2804	91	27	receipts	receipt	NOUN
taxlaw-2804	91	28	.	.	PUNCT
taxlaw-2804	92	1	see	see	VERB
taxlaw-2804	92	2	table	table	NOUN
taxlaw-2804	92	3	2.--number	2.--number	NUM
taxlaw-2804	92	4	of	of	ADP
taxlaw-2804	92	5	businesses	business	NOUN
taxlaw-2804	92	6	,	,	PUNCT
taxlaw-2804	92	7	business	business	NOUN
taxlaw-2804	92	8	receipts	receipt	NOUN
taxlaw-2804	92	9	,	,	PUNCT
taxlaw-2804	92	10	net	net	ADJ
taxlaw-2804	92	11	income	income	NOUN
taxlaw-2804	92	12	,	,	PUNCT
taxlaw-2804	92	13	deficit	deficit	NOUN
taxlaw-2804	92	14	,	,	PUNCT
taxlaw-2804	92	15	and	and	CCONJ
taxlaw-2804	92	16	other	other	ADJ
taxlaw-2804	92	17	selected	select	VERB
taxlaw-2804	92	18	items	item	NOUN
taxlaw-2804	92	19	,	,	PUNCT
taxlaw-2804	92	20	by	by	ADP
taxlaw-2804	92	21	form	form	NOUN
taxlaw-2804	92	22	of	of	ADP
taxlaw-2804	92	23	business	business	NOUN
taxlaw-2804	92	24	,	,	PUNCT
taxlaw-2804	92	25	industry	industry	NOUN
taxlaw-2804	92	26	,	,	PUNCT
taxlaw-2804	92	27	and	and	CCONJ
taxlaw-2804	92	28	business	business	NOUN
taxlaw-2804	92	29	receipt	receipt	NOUN
taxlaw-2804	92	30	size	size	NOUN
taxlaw-2804	92	31	,	,	PUNCT
taxlaw-2804	92	32	tax	tax	NOUN
taxlaw-2804	92	33	year	year	NOUN
taxlaw-2804	92	34	2003	2003	NUM
taxlaw-2804	92	35	,	,	PUNCT
taxlaw-2804	92	36	i.r.s	i.r.s	PROPN
taxlaw-2804	92	37	.	.	PUNCT
taxlaw-2804	92	38	,	,	PUNCT
taxlaw-2804	92	39	statistics	statistic	NOUN
taxlaw-2804	92	40	of	of	ADP
taxlaw-2804	92	41	income	income	NOUN
taxlaw-2804	92	42	division	division	NOUN
taxlaw-2804	92	43	,	,	PUNCT
taxlaw-2804	92	44	http://www.irs.gov/pub/irs-soi/03ot2busbr.xls	http://www.irs.gov/pub/irs-soi/03ot2busbr.xls	PROPN
taxlaw-2804	92	45	(	(	PUNCT
taxlaw-2804	92	46	last	last	ADJ
taxlaw-2804	92	47	visited	visit	VERB
taxlaw-2804	92	48	apr	apr	NOUN
taxlaw-2804	92	49	.	.	PROPN
taxlaw-2804	93	1	22	22	NUM
taxlaw-2804	93	2	,	,	PUNCT
taxlaw-2804	93	3	2011	2011	NUM
taxlaw-2804	93	4	)	)	PUNCT
taxlaw-2804	93	5	.	.	PUNCT
taxlaw-2804	94	1	5	5	NUM
taxlaw-2804	94	2	for	for	ADP
taxlaw-2804	94	3	example	example	NOUN
taxlaw-2804	94	4	,	,	PUNCT
taxlaw-2804	94	5	in	in	ADP
taxlaw-2804	94	6	2003	2003	NUM
taxlaw-2804	94	7	,	,	PUNCT
taxlaw-2804	94	8	only	only	ADV
taxlaw-2804	94	9	5.5	5.5	NUM
taxlaw-2804	94	10	%	%	NOUN
taxlaw-2804	94	11	of	of	ADP
taxlaw-2804	94	12	business	business	NOUN
taxlaw-2804	94	13	receipts	receipt	NOUN
taxlaw-2804	94	14	earned	earn	VERB
taxlaw-2804	94	15	by	by	ADP
taxlaw-2804	94	16	all	all	DET
taxlaw-2804	94	17	tax	tax	NOUN
taxlaw-2804	94	18	partnerships	partnership	NOUN
taxlaw-2804	94	19	was	be	AUX
taxlaw-2804	94	20	earned	earn	VERB
taxlaw-2804	94	21	by	by	ADP
taxlaw-2804	94	22	tax	tax	NOUN
taxlaw-2804	94	23	partnerships	partnership	NOUN
taxlaw-2804	94	24	that	that	PRON
taxlaw-2804	94	25	each	each	PRON
taxlaw-2804	94	26	,	,	PUNCT
taxlaw-2804	94	27	individually	individually	ADV
taxlaw-2804	94	28	,	,	PUNCT
taxlaw-2804	94	29	earned	earn	VERB
taxlaw-2804	94	30	less	less	ADJ
taxlaw-2804	94	31	than	than	ADP
taxlaw-2804	94	32	$	$	SYM
taxlaw-2804	94	33	1,000,000	1,000,000	NUM
taxlaw-2804	94	34	.	.	PUNCT
taxlaw-2804	95	1	i	i	PRON
taxlaw-2804	95	2	d.	d.	VERB
taxlaw-2804	95	3	6	6	NUM
taxlaw-2804	95	4	the	the	DET
taxlaw-2804	95	5	entities	entity	NOUN
taxlaw-2804	95	6	avoid	avoid	VERB
taxlaw-2804	95	7	treatment	treatment	NOUN
taxlaw-2804	95	8	as	as	ADP
taxlaw-2804	95	9	corporations	corporation	NOUN
taxlaw-2804	95	10	for	for	ADP
taxlaw-2804	95	11	tax	tax	NOUN
taxlaw-2804	95	12	purposes	purpose	NOUN
taxlaw-2804	95	13	under	under	ADP
taxlaw-2804	95	14	i.r.c	i.r.c	NOUN
taxlaw-2804	95	15	.	.	PUNCT
taxlaw-2804	96	1	§	§	PROPN
taxlaw-2804	96	2	7704(a	7704(a	PROPN
taxlaw-2804	96	3	)	)	PUNCT
taxlaw-2804	96	4	(	(	PUNCT
taxlaw-2804	96	5	2010	2010	NUM
taxlaw-2804	96	6	)	)	PUNCT
taxlaw-2804	97	1	(	(	PUNCT
taxlaw-2804	97	2	treating	treat	VERB
taxlaw-2804	97	3	certain	certain	ADJ
taxlaw-2804	97	4	publicly	publicly	ADV
taxlaw-2804	97	5	traded	trade	VERB
taxlaw-2804	97	6	partnerships	partnership	NOUN
taxlaw-2804	97	7	as	as	ADP
taxlaw-2804	97	8	corporations	corporation	NOUN
taxlaw-2804	97	9	for	for	ADP
taxlaw-2804	97	10	tax	tax	NOUN
taxlaw-2804	97	11	purposes	purpose	NOUN
taxlaw-2804	97	12	)	)	PUNCT
taxlaw-2804	97	13	by	by	ADP
taxlaw-2804	97	14	complying	comply	VERB
taxlaw-2804	97	15	with	with	ADP
taxlaw-2804	97	16	i.r.c	i.r.c	NOUN
taxlaw-2804	97	17	.	.	PUNCT
taxlaw-2804	98	1	§	§	PROPN
taxlaw-2804	98	2	7704(c	7704(c	NOUN
taxlaw-2804	98	3	)	)	PUNCT
taxlaw-2804	98	4	(	(	PUNCT
taxlaw-2804	98	5	2010	2010	NUM
taxlaw-2804	98	6	)	)	PUNCT
taxlaw-2804	98	7	(	(	PUNCT
taxlaw-2804	98	8	setting	set	VERB
taxlaw-2804	98	9	forth	forth	ADP
taxlaw-2804	98	10	an	an	DET
taxlaw-2804	98	11	exception	exception	NOUN
taxlaw-2804	98	12	for	for	ADP
taxlaw-2804	98	13	certain	certain	ADJ
taxlaw-2804	98	14	publicly	publicly	ADV
taxlaw-2804	98	15	traded	trade	VERB
taxlaw-2804	98	16	partnerships	partnership	NOUN
taxlaw-2804	98	17	if	if	SCONJ
taxlaw-2804	98	18	90	90	NUM
taxlaw-2804	98	19	%	%	NOUN
taxlaw-2804	98	20	or	or	CCONJ
taxlaw-2804	98	21	more	more	ADJ
taxlaw-2804	98	22	of	of	ADP
taxlaw-2804	98	23	their	their	PRON
taxlaw-2804	98	24	gross	gross	ADJ
taxlaw-2804	98	25	income	income	NOUN
taxlaw-2804	98	26	consists	consist	VERB
taxlaw-2804	98	27	of	of	ADP
taxlaw-2804	98	28	specified	specified	ADJ
taxlaw-2804	98	29	types	type	NOUN
taxlaw-2804	98	30	of	of	ADP
taxlaw-2804	98	31	qualifying	qualify	VERB
taxlaw-2804	98	32	income	income	NOUN
taxlaw-2804	98	33	)	)	PUNCT
taxlaw-2804	98	34	.	.	PUNCT
taxlaw-2804	99	1	7	7	NUM
taxlaw-2804	99	2	for	for	ADP
taxlaw-2804	99	3	further	further	ADJ
taxlaw-2804	99	4	discussion	discussion	NOUN
taxlaw-2804	99	5	of	of	ADP
taxlaw-2804	99	6	the	the	DET
taxlaw-2804	99	7	changing	change	VERB
taxlaw-2804	99	8	use	use	NOUN
taxlaw-2804	99	9	of	of	ADP
taxlaw-2804	99	10	partnerships	partnership	NOUN
taxlaw-2804	99	11	,	,	PUNCT
taxlaw-2804	99	12	see	see	VERB
taxlaw-2804	99	13	larry	larry	PROPN
taxlaw-2804	99	14	e.	e.	PROPN
taxlaw-2804	99	15	ribstein	ribstein	PROPN
taxlaw-2804	99	16	,	,	PUNCT
taxlaw-2804	99	17	the	the	DET
taxlaw-2804	99	18	rise	rise	NOUN
taxlaw-2804	99	19	of	of	ADP
taxlaw-2804	99	20	the	the	DET
taxlaw-2804	99	21	uncorporation	uncorporation	NOUN
taxlaw-2804	99	22	(	(	PUNCT
taxlaw-2804	99	23	2010	2010	NUM
taxlaw-2804	99	24	)	)	PUNCT
taxlaw-2804	99	25	.	.	PUNCT
taxlaw-2804	100	1	see	see	VERB
taxlaw-2804	100	2	also	also	ADV
taxlaw-2804	100	3	kwall	kwall	PROPN
taxlaw-2804	100	4	,	,	PUNCT
taxlaw-2804	100	5	supra	supra	PROPN
taxlaw-2804	100	6	note	note	NOUN
taxlaw-2804	100	7	3	3	NUM
taxlaw-2804	100	8	.	.	NOUN
taxlaw-2804	100	9	8	8	NUM
taxlaw-2804	100	10	partnerships	partnership	NOUN
taxlaw-2804	100	11	are	be	AUX
taxlaw-2804	100	12	not	not	PART
taxlaw-2804	100	13	unique	unique	ADJ
taxlaw-2804	100	14	in	in	ADP
taxlaw-2804	100	15	this	this	DET
taxlaw-2804	100	16	regard	regard	NOUN
taxlaw-2804	100	17	.	.	PUNCT
taxlaw-2804	101	1	however	however	ADV
taxlaw-2804	101	2	,	,	PUNCT
taxlaw-2804	101	3	the	the	DET
taxlaw-2804	101	4	challenges	challenge	NOUN
taxlaw-2804	101	5	faced	face	VERB
taxlaw-2804	101	6	in	in	ADP
taxlaw-2804	101	7	the	the	DET
taxlaw-2804	101	8	partnership	partnership	NOUN
taxlaw-2804	101	9	tax	tax	NOUN
taxlaw-2804	101	10	context	context	NOUN
taxlaw-2804	101	11	may	may	AUX
taxlaw-2804	101	12	be	be	AUX
taxlaw-2804	101	13	more	more	ADV
taxlaw-2804	101	14	pronounced	pronounced	ADJ
taxlaw-2804	101	15	because	because	SCONJ
taxlaw-2804	101	16	opportunities	opportunity	NOUN
taxlaw-2804	101	17	for	for	ADP
taxlaw-2804	101	18	abuse	abuse	NOUN
taxlaw-2804	101	19	are	be	AUX
taxlaw-2804	101	20	plentiful	plentiful	ADJ
taxlaw-2804	101	21	under	under	ADP
taxlaw-2804	101	22	a	a	DET
taxlaw-2804	101	23	set	set	NOUN
taxlaw-2804	101	24	of	of	ADP
taxlaw-2804	101	25	tax	tax	NOUN
taxlaw-2804	101	26	rules	rule	NOUN
taxlaw-2804	101	27	that	that	PRON
taxlaw-2804	101	28	provide	provide	VERB
taxlaw-2804	101	29	for	for	ADP
taxlaw-2804	101	30	pass	pass	VERB
taxlaw-2804	101	31	-	-	PUNCT
taxlaw-2804	101	32	through	through	ADP
taxlaw-2804	101	33	taxation	taxation	NOUN
taxlaw-2804	101	34	(	(	PUNCT
taxlaw-2804	101	35	unlike	unlike	ADP
taxlaw-2804	101	36	the	the	DET
taxlaw-2804	101	37	tax	tax	NOUN
taxlaw-2804	101	38	rules	rule	NOUN
taxlaw-2804	101	39	that	that	PRON
taxlaw-2804	101	40	apply	apply	VERB
taxlaw-2804	101	41	to	to	ADP
taxlaw-2804	101	42	c	c	NOUN
taxlaw-2804	101	43	corporations	corporation	NOUN
taxlaw-2804	101	44	)	)	PUNCT
taxlaw-2804	101	45	and	and	CCONJ
taxlaw-2804	101	46	allow	allow	VERB
taxlaw-2804	101	47	for	for	ADP
taxlaw-2804	101	48	flexible	flexible	ADJ
taxlaw-2804	101	49	economic	economic	ADJ
taxlaw-2804	101	50	arrangements	arrangement	NOUN
taxlaw-2804	101	51	(	(	PUNCT
taxlaw-2804	101	52	unlike	unlike	ADP
taxlaw-2804	101	53	the	the	DET
taxlaw-2804	101	54	tax	tax	NOUN
taxlaw-2804	101	55	rules	rule	NOUN
taxlaw-2804	101	56	that	that	PRON
taxlaw-2804	101	57	apply	apply	VERB
taxlaw-2804	101	58	to	to	ADP
taxlaw-2804	101	59	s	s	NOUN
taxlaw-2804	101	60	corporations	corporation	NOUN
taxlaw-2804	101	61	)	)	PUNCT
taxlaw-2804	101	62	.	.	PUNCT
taxlaw-2804	102	1	9	9	NUM
taxlaw-2804	102	2	see	see	VERB
taxlaw-2804	102	3	,	,	PUNCT
taxlaw-2804	102	4	e.g.	e.g.	ADV
taxlaw-2804	102	5	,	,	PUNCT
taxlaw-2804	102	6	george	george	PROPN
taxlaw-2804	102	7	k.	k.	PROPN
taxlaw-2804	102	8	yin	yin	PROPN
taxlaw-2804	102	9	,	,	PUNCT
taxlaw-2804	102	10	the	the	DET
taxlaw-2804	102	11	future	future	ADJ
taxlaw-2804	102	12	taxation	taxation	NOUN
taxlaw-2804	102	13	of	of	ADP
taxlaw-2804	102	14	private	private	ADJ
taxlaw-2804	102	15	business	business	NOUN
taxlaw-2804	102	16	firms	firm	NOUN
taxlaw-2804	102	17	,	,	PUNCT
taxlaw-2804	102	18	4	4	NUM
taxlaw-2804	102	19	fla	fla	NOUN
taxlaw-2804	102	20	.	.	PUNCT
taxlaw-2804	103	1	tax	tax	PROPN
taxlaw-2804	103	2	rev	rev	PROPN
taxlaw-2804	103	3	.	.	PROPN
taxlaw-2804	103	4	141	141	NUM
taxlaw-2804	103	5	(	(	PUNCT
taxlaw-2804	103	6	1999	1999	NUM
taxlaw-2804	103	7	)	)	PUNCT
taxlaw-2804	103	8	.	.	PUNCT
taxlaw-2804	104	1	see	see	VERB
taxlaw-2804	104	2	also	also	ADV
taxlaw-2804	104	3	curtis	curtis	PROPN
taxlaw-2804	104	4	j.	j.	PROPN
taxlaw-2804	104	5	berger	berger	PROPN
taxlaw-2804	104	6	,	,	PUNCT
taxlaw-2804	104	7	w(h)ither	w(h)ither	PROPN
taxlaw-2804	104	8	partnership	partnership	NOUN
taxlaw-2804	104	9	taxation	taxation	PROPN
taxlaw-2804	104	10	?	?	PUNCT
taxlaw-2804	104	11	,	,	PUNCT
taxlaw-2804	104	12	47	47	NUM
taxlaw-2804	104	13	tax	tax	NOUN
taxlaw-2804	104	14	l.	l.	PROPN
taxlaw-2804	104	15	rev	rev	PROPN
taxlaw-2804	104	16	.	.	PROPN
taxlaw-2804	105	1	105	105	NUM
taxlaw-2804	105	2	(	(	PUNCT
taxlaw-2804	105	3	1991	1991	NUM
taxlaw-2804	105	4	)	)	PUNCT
taxlaw-2804	105	5	(	(	PUNCT
taxlaw-2804	105	6	proposing	propose	VERB
taxlaw-2804	105	7	restructuring	restructure	VERB
taxlaw-2804	105	8	the	the	DET
taxlaw-2804	105	9	taxation	taxation	NOUN
taxlaw-2804	105	10	of	of	ADP
taxlaw-2804	105	11	entities	entity	NOUN
taxlaw-2804	105	12	so	so	SCONJ
taxlaw-2804	105	13	that	that	SCONJ
taxlaw-2804	105	14	all	all	DET
taxlaw-2804	105	15	large	large	ADJ
taxlaw-2804	105	16	businesses	business	NOUN
taxlaw-2804	105	17	(	(	PUNCT
taxlaw-2804	105	18	determined	determine	VERB
taxlaw-2804	105	19	based	base	VERB
taxlaw-2804	105	20	on	on	ADP
taxlaw-2804	105	21	gross	gross	ADJ
taxlaw-2804	105	22	revenues	revenue	NOUN
taxlaw-2804	105	23	)	)	PUNCT
taxlaw-2804	105	24	would	would	AUX
taxlaw-2804	105	25	2011	2011	NUM
taxlaw-2804	105	26	]	]	PUNCT
taxlaw-2804	105	27	making	make	VERB
taxlaw-2804	105	28	partnerships	partnership	NOUN
taxlaw-2804	105	29	work	work	VERB
taxlaw-2804	105	30	for	for	ADP
taxlaw-2804	105	31	mom	mom	NOUN
taxlaw-2804	105	32	and	and	CCONJ
taxlaw-2804	105	33	pop	pop	NOUN
taxlaw-2804	105	34	and	and	CCONJ
taxlaw-2804	105	35	everyone	everyone	PRON
taxlaw-2804	105	36	else	else	ADV
taxlaw-2804	105	37	251	251	NUM
taxlaw-2804	105	38	in	in	ADP
taxlaw-2804	105	39	this	this	DET
taxlaw-2804	105	40	paper	paper	NOUN
taxlaw-2804	105	41	,	,	PUNCT
taxlaw-2804	105	42	i	i	PRON
taxlaw-2804	105	43	propose	propose	VERB
taxlaw-2804	105	44	more	more	ADV
taxlaw-2804	105	45	modest	modest	ADJ
taxlaw-2804	105	46	reform	reform	NOUN
taxlaw-2804	105	47	within	within	ADP
taxlaw-2804	105	48	the	the	DET
taxlaw-2804	105	49	confines	confine	NOUN
taxlaw-2804	105	50	of	of	ADP
taxlaw-2804	105	51	one	one	NUM
taxlaw-2804	105	52	body	body	NOUN
taxlaw-2804	105	53	of	of	ADP
taxlaw-2804	105	54	law	law	NOUN
taxlaw-2804	105	55	applicable	applicable	ADJ
taxlaw-2804	105	56	to	to	ADP
taxlaw-2804	105	57	all	all	DET
taxlaw-2804	105	58	partnerships	partnership	NOUN
taxlaw-2804	105	59	.	.	PUNCT
taxlaw-2804	106	1	10	10	NUM
taxlaw-2804	106	2	i	i	PRON
taxlaw-2804	106	3	argue	argue	VERB
taxlaw-2804	106	4	that	that	SCONJ
taxlaw-2804	106	5	useful	useful	ADJ
taxlaw-2804	106	6	improvement	improvement	NOUN
taxlaw-2804	106	7	can	can	AUX
taxlaw-2804	106	8	be	be	AUX
taxlaw-2804	106	9	achieved	achieve	VERB
taxlaw-2804	106	10	within	within	ADP
taxlaw-2804	106	11	one	one	NUM
taxlaw-2804	106	12	set	set	NOUN
taxlaw-2804	106	13	of	of	ADP
taxlaw-2804	106	14	rules	rule	NOUN
taxlaw-2804	106	15	because	because	SCONJ
taxlaw-2804	106	16	there	there	PRON
taxlaw-2804	106	17	are	be	VERB
taxlaw-2804	106	18	revisions	revision	NOUN
taxlaw-2804	106	19	that	that	PRON
taxlaw-2804	106	20	can	can	AUX
taxlaw-2804	106	21	simplify	simplify	VERB
taxlaw-2804	106	22	the	the	DET
taxlaw-2804	106	23	law	law	NOUN
taxlaw-2804	106	24	(	(	PUNCT
taxlaw-2804	106	25	making	make	VERB
taxlaw-2804	106	26	it	it	PRON
taxlaw-2804	106	27	more	more	ADV
taxlaw-2804	106	28	suitable	suitable	ADJ
taxlaw-2804	106	29	for	for	ADP
taxlaw-2804	106	30	unsophisticated	unsophisticated	ADJ
taxlaw-2804	106	31	partnerships	partnership	NOUN
taxlaw-2804	106	32	)	)	PUNCT
taxlaw-2804	106	33	and	and	CCONJ
taxlaw-2804	106	34	,	,	PUNCT
taxlaw-2804	106	35	at	at	ADP
taxlaw-2804	106	36	the	the	DET
taxlaw-2804	106	37	same	same	ADJ
taxlaw-2804	106	38	time	time	NOUN
taxlaw-2804	106	39	,	,	PUNCT
taxlaw-2804	106	40	make	make	VERB
taxlaw-2804	106	41	the	the	DET
taxlaw-2804	106	42	law	law	NOUN
taxlaw-2804	106	43	more	more	ADV
taxlaw-2804	106	44	accurate	accurate	ADJ
taxlaw-2804	106	45	and	and	CCONJ
taxlaw-2804	106	46	,	,	PUNCT
taxlaw-2804	106	47	as	as	ADP
taxlaw-2804	106	48	a	a	DET
taxlaw-2804	106	49	consequence	consequence	NOUN
taxlaw-2804	106	50	,	,	PUNCT
taxlaw-2804	106	51	less	less	ADV
taxlaw-2804	106	52	susceptible	susceptible	ADJ
taxlaw-2804	106	53	to	to	ADP
taxlaw-2804	106	54	manipulation	manipulation	NOUN
taxlaw-2804	106	55	by	by	ADP
taxlaw-2804	106	56	sophisticated	sophisticated	ADJ
taxlaw-2804	106	57	partnerships	partnership	NOUN
taxlaw-2804	106	58	.	.	PUNCT
taxlaw-2804	107	1	it	it	PRON
taxlaw-2804	107	2	may	may	AUX
taxlaw-2804	107	3	seem	seem	VERB
taxlaw-2804	107	4	surprising	surprising	ADJ
taxlaw-2804	107	5	that	that	SCONJ
taxlaw-2804	107	6	there	there	PRON
taxlaw-2804	107	7	are	be	VERB
taxlaw-2804	107	8	opportunities	opportunity	NOUN
taxlaw-2804	107	9	to	to	PART
taxlaw-2804	107	10	simultaneously	simultaneously	ADV
taxlaw-2804	107	11	make	make	VERB
taxlaw-2804	107	12	the	the	DET
taxlaw-2804	107	13	law	law	NOUN
taxlaw-2804	107	14	more	more	ADV
taxlaw-2804	107	15	suitable	suitable	ADJ
taxlaw-2804	107	16	for	for	ADP
taxlaw-2804	107	17	unsophisticated	unsophisticated	ADJ
taxlaw-2804	107	18	partnerships	partnership	NOUN
taxlaw-2804	107	19	and	and	CCONJ
taxlaw-2804	107	20	make	make	VERB
taxlaw-2804	107	21	the	the	DET
taxlaw-2804	107	22	law	law	NOUN
taxlaw-2804	107	23	less	less	ADV
taxlaw-2804	107	24	prone	prone	ADJ
taxlaw-2804	107	25	to	to	ADP
taxlaw-2804	107	26	exploitation	exploitation	NOUN
taxlaw-2804	107	27	by	by	ADP
taxlaw-2804	107	28	sophisticated	sophisticated	ADJ
taxlaw-2804	107	29	partnerships	partnership	NOUN
taxlaw-2804	107	30	.	.	PUNCT
taxlaw-2804	108	1	yet	yet	ADV
taxlaw-2804	108	2	,	,	PUNCT
taxlaw-2804	108	3	such	such	ADJ
taxlaw-2804	108	4	opportunities	opportunity	NOUN
taxlaw-2804	108	5	exist	exist	VERB
taxlaw-2804	108	6	.	.	PUNCT
taxlaw-2804	109	1	they	they	PRON
taxlaw-2804	109	2	exist	exist	VERB
taxlaw-2804	109	3	because	because	SCONJ
taxlaw-2804	109	4	certain	certain	ADJ
taxlaw-2804	109	5	provisions	provision	NOUN
taxlaw-2804	109	6	that	that	PRON
taxlaw-2804	109	7	are	be	AUX
taxlaw-2804	109	8	intended	intend	VERB
taxlaw-2804	109	9	to	to	PART
taxlaw-2804	109	10	make	make	VERB
taxlaw-2804	109	11	the	the	DET
taxlaw-2804	109	12	law	law	NOUN
taxlaw-2804	109	13	simpler	simple	ADJ
taxlaw-2804	109	14	for	for	ADP
taxlaw-2804	109	15	unsophisticated	unsophisticated	ADJ
taxlaw-2804	109	16	partnerships	partnership	NOUN
taxlaw-2804	109	17	,	,	PUNCT
taxlaw-2804	109	18	in	in	ADP
taxlaw-2804	109	19	fact	fact	NOUN
taxlaw-2804	109	20	,	,	PUNCT
taxlaw-2804	109	21	make	make	VERB
taxlaw-2804	109	22	the	the	DET
taxlaw-2804	109	23	law	law	NOUN
taxlaw-2804	109	24	more	more	ADV
taxlaw-2804	109	25	complicated	complicated	ADJ
taxlaw-2804	109	26	,	,	PUNCT
taxlaw-2804	109	27	as	as	SCONJ
taxlaw-2804	109	28	an	an	DET
taxlaw-2804	109	29	examination	examination	NOUN
taxlaw-2804	109	30	of	of	ADP
taxlaw-2804	109	31	theories	theory	NOUN
taxlaw-2804	109	32	related	relate	VERB
taxlaw-2804	109	33	to	to	ADP
taxlaw-2804	109	34	legal	legal	ADJ
taxlaw-2804	109	35	and	and	CCONJ
taxlaw-2804	109	36	tax	tax	NOUN
taxlaw-2804	109	37	complexity	complexity	NOUN
taxlaw-2804	109	38	will	will	AUX
taxlaw-2804	109	39	demonstrate	demonstrate	VERB
taxlaw-2804	109	40	.	.	PUNCT
taxlaw-2804	110	1	in	in	ADP
taxlaw-2804	110	2	the	the	DET
taxlaw-2804	110	3	rest	rest	NOUN
taxlaw-2804	110	4	of	of	ADP
taxlaw-2804	110	5	the	the	DET
taxlaw-2804	110	6	paper	paper	NOUN
taxlaw-2804	110	7	,	,	PUNCT
taxlaw-2804	110	8	i	i	PRON
taxlaw-2804	110	9	will	will	AUX
taxlaw-2804	110	10	elaborate	elaborate	VERB
taxlaw-2804	110	11	upon	upon	SCONJ
taxlaw-2804	110	12	the	the	DET
taxlaw-2804	110	13	points	point	NOUN
taxlaw-2804	110	14	described	describe	VERB
taxlaw-2804	110	15	above	above	ADV
taxlaw-2804	110	16	,	,	PUNCT
taxlaw-2804	110	17	using	use	VERB
taxlaw-2804	110	18	two	two	NUM
taxlaw-2804	110	19	specific	specific	ADJ
taxlaw-2804	110	20	tax	tax	NOUN
taxlaw-2804	110	21	provisions	provision	NOUN
taxlaw-2804	110	22	as	as	ADP
taxlaw-2804	110	23	examples	example	NOUN
taxlaw-2804	110	24	.	.	PUNCT
taxlaw-2804	111	1	11	11	NUM
taxlaw-2804	111	2	part	part	NOUN
taxlaw-2804	111	3	i	i	PRON
taxlaw-2804	111	4	describes	describe	VERB
taxlaw-2804	111	5	the	the	DET
taxlaw-2804	111	6	first	first	ADJ
taxlaw-2804	111	7	specific	specific	ADJ
taxlaw-2804	111	8	provision	provision	NOUN
taxlaw-2804	111	9	of	of	ADP
taxlaw-2804	111	10	the	the	DET
taxlaw-2804	111	11	internal	internal	ADJ
taxlaw-2804	111	12	revenue	revenue	NOUN
taxlaw-2804	111	13	code	code	NOUN
taxlaw-2804	111	14	,	,	PUNCT
taxlaw-2804	111	15	§	§	PROPN
taxlaw-2804	111	16	704(c	704(c	PROPN
taxlaw-2804	111	17	)	)	PUNCT
taxlaw-2804	111	18	,	,	PUNCT
taxlaw-2804	111	19	a	a	DET
taxlaw-2804	111	20	provision	provision	NOUN
taxlaw-2804	111	21	that	that	PRON
taxlaw-2804	111	22	governs	govern	VERB
taxlaw-2804	111	23	tax	tax	NOUN
taxlaw-2804	111	24	allocations	allocation	NOUN
taxlaw-2804	111	25	made	make	VERB
taxlaw-2804	111	26	with	with	ADP
taxlaw-2804	111	27	respect	respect	NOUN
taxlaw-2804	111	28	to	to	ADP
taxlaw-2804	111	29	contributed	contribute	VERB
taxlaw-2804	111	30	property	property	NOUN
taxlaw-2804	111	31	.	.	PUNCT
taxlaw-2804	112	1	part	part	NOUN
taxlaw-2804	112	2	ii	ii	PROPN
taxlaw-2804	112	3	discusses	discuss	VERB
taxlaw-2804	112	4	the	the	DET
taxlaw-2804	112	5	history	history	NOUN
taxlaw-2804	112	6	of	of	ADP
taxlaw-2804	112	7	§	§	PROPN
taxlaw-2804	112	8	704(c	704(c	PROPN
taxlaw-2804	112	9	)	)	PUNCT
taxlaw-2804	112	10	and	and	CCONJ
taxlaw-2804	112	11	how	how	SCONJ
taxlaw-2804	112	12	concern	concern	NOUN
taxlaw-2804	112	13	about	about	ADP
taxlaw-2804	112	14	complexity	complexity	NOUN
taxlaw-2804	112	15	and	and	CCONJ
taxlaw-2804	112	16	unsophisticated	unsophisticated	ADJ
taxlaw-2804	112	17	partners	partner	NOUN
taxlaw-2804	112	18	affected	affect	VERB
taxlaw-2804	112	19	the	the	DET
taxlaw-2804	112	20	evolution	evolution	NOUN
taxlaw-2804	112	21	of	of	ADP
taxlaw-2804	112	22	§	§	PROPN
taxlaw-2804	112	23	704(c	704(c	PROPN
taxlaw-2804	112	24	)	)	PUNCT
taxlaw-2804	112	25	.	.	PUNCT
taxlaw-2804	113	1	part	part	NOUN
taxlaw-2804	113	2	iii	iii	PROPN
taxlaw-2804	113	3	describes	describe	VERB
taxlaw-2804	113	4	the	the	DET
taxlaw-2804	113	5	second	second	ADJ
taxlaw-2804	113	6	specific	specific	ADJ
taxlaw-2804	113	7	provision	provision	NOUN
taxlaw-2804	113	8	,	,	PUNCT
taxlaw-2804	113	9	§	§	PROPN
taxlaw-2804	113	10	754	754	NUM
taxlaw-2804	113	11	,	,	PUNCT
taxlaw-2804	113	12	a	a	DET
taxlaw-2804	113	13	provision	provision	NOUN
taxlaw-2804	113	14	that	that	PRON
taxlaw-2804	113	15	addresses	address	VERB
taxlaw-2804	113	16	certain	certain	ADJ
taxlaw-2804	113	17	adjustments	adjustment	NOUN
taxlaw-2804	113	18	made	make	VERB
taxlaw-2804	113	19	to	to	ADP
taxlaw-2804	113	20	a	a	DET
taxlaw-2804	113	21	partnership‟s	partnership‟s	ADJ
taxlaw-2804	113	22	basis	basis	NOUN
taxlaw-2804	113	23	in	in	ADP
taxlaw-2804	113	24	its	its	PRON
taxlaw-2804	113	25	assets	asset	NOUN
taxlaw-2804	113	26	.	.	PUNCT
taxlaw-2804	114	1	part	part	NOUN
taxlaw-2804	114	2	iv	iv	NUM
taxlaw-2804	114	3	discusses	discuss	VERB
taxlaw-2804	114	4	the	the	DET
taxlaw-2804	114	5	history	history	NOUN
taxlaw-2804	114	6	of	of	ADP
taxlaw-2804	114	7	§	§	PROPN
taxlaw-2804	114	8	754	754	NUM
taxlaw-2804	114	9	and	and	CCONJ
taxlaw-2804	114	10	how	how	SCONJ
taxlaw-2804	114	11	concern	concern	NOUN
taxlaw-2804	114	12	about	about	ADP
taxlaw-2804	114	13	imposing	impose	VERB
taxlaw-2804	114	14	burdensome	burdensome	ADJ
taxlaw-2804	114	15	requirements	requirement	NOUN
taxlaw-2804	114	16	on	on	ADP
taxlaw-2804	114	17	unsophisticated	unsophisticated	ADJ
taxlaw-2804	114	18	partners	partner	NOUN
taxlaw-2804	114	19	influenced	influence	VERB
taxlaw-2804	114	20	the	the	DET
taxlaw-2804	114	21	development	development	NOUN
taxlaw-2804	114	22	of	of	ADP
taxlaw-2804	114	23	§	§	PROPN
taxlaw-2804	114	24	754	754	NUM
taxlaw-2804	114	25	.	.	PUNCT
taxlaw-2804	115	1	part	part	NOUN
taxlaw-2804	115	2	v	v	NOUN
taxlaw-2804	115	3	discusses	discuss	VERB
taxlaw-2804	115	4	how	how	SCONJ
taxlaw-2804	115	5	reforms	reform	NOUN
taxlaw-2804	115	6	would	would	AUX
taxlaw-2804	115	7	make	make	VERB
taxlaw-2804	115	8	partnership	partnership	NOUN
taxlaw-2804	115	9	tax	tax	NOUN
taxlaw-2804	115	10	law	law	NOUN
taxlaw-2804	115	11	less	less	ADV
taxlaw-2804	115	12	susceptible	susceptible	ADJ
taxlaw-2804	115	13	to	to	ADP
taxlaw-2804	115	14	manipulation	manipulation	NOUN
taxlaw-2804	115	15	by	by	ADP
taxlaw-2804	115	16	sophisticated	sophisticated	ADJ
taxlaw-2804	115	17	partnerships	partnership	NOUN
taxlaw-2804	115	18	.	.	PUNCT
taxlaw-2804	116	1	part	part	NOUN
taxlaw-2804	116	2	vi	vi	PROPN
taxlaw-2804	116	3	examines	examine	VERB
taxlaw-2804	116	4	considerations	consideration	NOUN
taxlaw-2804	116	5	that	that	PRON
taxlaw-2804	116	6	should	should	AUX
taxlaw-2804	116	7	inform	inform	VERB
taxlaw-2804	116	8	an	an	DET
taxlaw-2804	116	9	understanding	understanding	NOUN
taxlaw-2804	116	10	of	of	ADP
taxlaw-2804	116	11	what	what	PRON
taxlaw-2804	116	12	constitutes	constitute	VERB
taxlaw-2804	116	13	complexity	complexity	NOUN
taxlaw-2804	116	14	.	.	PUNCT
taxlaw-2804	117	1	part	part	PROPN
taxlaw-2804	117	2	vii	vii	PROPN
taxlaw-2804	117	3	applies	apply	VERB
taxlaw-2804	117	4	the	the	DET
taxlaw-2804	117	5	considerations	consideration	NOUN
taxlaw-2804	117	6	discussed	discuss	VERB
taxlaw-2804	117	7	in	in	ADP
taxlaw-2804	117	8	part	part	NOUN
taxlaw-2804	117	9	vi	vi	NOUN
taxlaw-2804	117	10	in	in	ADP
taxlaw-2804	117	11	order	order	NOUN
taxlaw-2804	117	12	to	to	PART
taxlaw-2804	117	13	demonstrate	demonstrate	VERB
taxlaw-2804	117	14	that	that	SCONJ
taxlaw-2804	117	15	the	the	DET
taxlaw-2804	117	16	proposed	propose	VERB
taxlaw-2804	117	17	reforms	reform	NOUN
taxlaw-2804	117	18	would	would	AUX
taxlaw-2804	117	19	simplify	simplify	VERB
taxlaw-2804	117	20	the	the	DET
taxlaw-2804	117	21	law	law	NOUN
taxlaw-2804	117	22	in	in	ADP
taxlaw-2804	117	23	some	some	DET
taxlaw-2804	117	24	respects	respect	NOUN
taxlaw-2804	117	25	(	(	PUNCT
taxlaw-2804	117	26	and	and	CCONJ
taxlaw-2804	117	27	,	,	PUNCT
taxlaw-2804	117	28	in	in	ADP
taxlaw-2804	117	29	other	other	ADJ
taxlaw-2804	117	30	respects	respect	NOUN
taxlaw-2804	117	31	,	,	PUNCT
taxlaw-2804	117	32	make	make	VERB
taxlaw-2804	117	33	it	it	PRON
taxlaw-2804	117	34	no	no	PRON
taxlaw-2804	117	35	more	more	ADV
taxlaw-2804	117	36	complex	complex	ADJ
taxlaw-2804	117	37	)	)	PUNCT
taxlaw-2804	117	38	,	,	PUNCT
taxlaw-2804	117	39	resulting	result	VERB
taxlaw-2804	117	40	in	in	ADP
taxlaw-2804	117	41	law	law	NOUN
taxlaw-2804	117	42	that	that	PRON
taxlaw-2804	117	43	is	be	AUX
taxlaw-2804	117	44	more	more	ADV
taxlaw-2804	117	45	suitable	suitable	ADJ
taxlaw-2804	117	46	for	for	ADP
taxlaw-2804	117	47	unsophisticated	unsophisticated	ADJ
taxlaw-2804	117	48	partnerships	partnership	NOUN
taxlaw-2804	117	49	.	.	PUNCT
taxlaw-2804	118	1	part	part	NOUN
taxlaw-2804	118	2	viii	viii	PROPN
taxlaw-2804	118	3	concludes	conclude	VERB
taxlaw-2804	118	4	the	the	DET
taxlaw-2804	118	5	paper	paper	NOUN
taxlaw-2804	118	6	.	.	PUNCT
taxlaw-2804	119	1	i.	i.	NOUN
taxlaw-2804	119	2	existing	exist	VERB
taxlaw-2804	119	3	law	law	NOUN
taxlaw-2804	119	4	under	under	ADP
taxlaw-2804	119	5	§	§	PROPN
taxlaw-2804	119	6	704(c	704(c	PROPN
taxlaw-2804	119	7	)	)	PUNCT
taxlaw-2804	119	8	section	section	NOUN
taxlaw-2804	119	9	704(c	704(c	PROPN
taxlaw-2804	119	10	)	)	PUNCT
taxlaw-2804	119	11	is	be	AUX
taxlaw-2804	119	12	a	a	DET
taxlaw-2804	119	13	provision	provision	NOUN
taxlaw-2804	119	14	that	that	PRON
taxlaw-2804	119	15	governs	govern	VERB
taxlaw-2804	119	16	how	how	SCONJ
taxlaw-2804	119	17	partners	partner	NOUN
taxlaw-2804	119	18	share	share	VERB
taxlaw-2804	119	19	tax	tax	NOUN
taxlaw-2804	119	20	items	item	NOUN
taxlaw-2804	119	21	that	that	PRON
taxlaw-2804	119	22	a	a	DET
taxlaw-2804	119	23	partnership	partnership	NOUN
taxlaw-2804	119	24	recognizes	recognize	VERB
taxlaw-2804	119	25	with	with	ADP
taxlaw-2804	119	26	respect	respect	NOUN
taxlaw-2804	119	27	to	to	ADP
taxlaw-2804	119	28	certain	certain	ADJ
taxlaw-2804	119	29	assets	asset	NOUN
taxlaw-2804	119	30	.	.	PUNCT
taxlaw-2804	120	1	section	section	NOUN
taxlaw-2804	120	2	704(c	704(c	PROPN
taxlaw-2804	120	3	)	)	PUNCT
taxlaw-2804	120	4	applies	apply	VERB
taxlaw-2804	120	5	to	to	ADP
taxlaw-2804	120	6	two	two	NUM
taxlaw-2804	120	7	different	different	ADJ
taxlaw-2804	120	8	types	type	NOUN
taxlaw-2804	120	9	of	of	ADP
taxlaw-2804	120	10	property	property	NOUN
taxlaw-2804	120	11	.	.	PUNCT
taxlaw-2804	121	1	first	first	ADV
taxlaw-2804	121	2	,	,	PUNCT
taxlaw-2804	121	3	§	§	PROPN
taxlaw-2804	121	4	704(c	704(c	PROPN
taxlaw-2804	121	5	)	)	PUNCT
taxlaw-2804	121	6	applies	apply	VERB
taxlaw-2804	121	7	to	to	ADP
taxlaw-2804	121	8	property	property	NOUN
taxlaw-2804	121	9	contributed	contribute	VERB
taxlaw-2804	121	10	to	to	ADP
taxlaw-2804	121	11	a	a	DET
taxlaw-2804	121	12	partnership	partnership	NOUN
taxlaw-2804	121	13	at	at	ADP
taxlaw-2804	121	14	a	a	DET
taxlaw-2804	121	15	time	time	NOUN
taxlaw-2804	121	16	when	when	SCONJ
taxlaw-2804	121	17	the	the	DET
taxlaw-2804	121	18	value	value	NOUN
taxlaw-2804	121	19	of	of	ADP
taxlaw-2804	121	20	the	the	DET
taxlaw-2804	121	21	property	property	NOUN
taxlaw-2804	121	22	is	be	AUX
taxlaw-2804	121	23	greater	great	ADJ
taxlaw-2804	121	24	than	than	ADP
taxlaw-2804	121	25	(	(	PUNCT
taxlaw-2804	121	26	or	or	CCONJ
taxlaw-2804	121	27	less	less	ADJ
taxlaw-2804	121	28	than	than	ADP
taxlaw-2804	121	29	)	)	PUNCT
taxlaw-2804	121	30	the	the	DET
taxlaw-2804	121	31	contributing	contributing	NOUN
taxlaw-2804	121	32	be	be	AUX
taxlaw-2804	121	33	taxed	tax	VERB
taxlaw-2804	121	34	like	like	ADP
taxlaw-2804	121	35	corporations	corporation	NOUN
taxlaw-2804	121	36	and	and	CCONJ
taxlaw-2804	121	37	all	all	DET
taxlaw-2804	121	38	small	small	ADJ
taxlaw-2804	121	39	businesses	business	NOUN
taxlaw-2804	121	40	would	would	AUX
taxlaw-2804	121	41	be	be	AUX
taxlaw-2804	121	42	subject	subject	ADJ
taxlaw-2804	121	43	to	to	ADP
taxlaw-2804	121	44	a	a	DET
taxlaw-2804	121	45	pass	pass	VERB
taxlaw-2804	121	46	-	-	PUNCT
taxlaw-2804	121	47	through	through	ADP
taxlaw-2804	121	48	taxation	taxation	NOUN
taxlaw-2804	121	49	system	system	NOUN
taxlaw-2804	121	50	)	)	PUNCT
taxlaw-2804	121	51	;	;	PUNCT
taxlaw-2804	121	52	mark	mark	PROPN
taxlaw-2804	121	53	p.	p.	PROPN
taxlaw-2804	121	54	gergen	gergen	PROPN
taxlaw-2804	121	55	,	,	PUNCT
taxlaw-2804	121	56	the	the	DET
taxlaw-2804	121	57	end	end	NOUN
taxlaw-2804	121	58	of	of	ADP
taxlaw-2804	121	59	the	the	DET
taxlaw-2804	121	60	revolution	revolution	NOUN
taxlaw-2804	121	61	in	in	ADP
taxlaw-2804	121	62	partnership	partnership	NOUN
taxlaw-2804	121	63	tax	tax	NOUN
taxlaw-2804	121	64	?	?	PUNCT
taxlaw-2804	121	65	,	,	PUNCT
taxlaw-2804	121	66	56	56	NUM
taxlaw-2804	121	67	smu	smu	PROPN
taxlaw-2804	121	68	l.	l.	PROPN
taxlaw-2804	121	69	rev	rev	PROPN
taxlaw-2804	121	70	.	.	PROPN
taxlaw-2804	121	71	343	343	NUM
taxlaw-2804	121	72	,	,	PUNCT
taxlaw-2804	121	73	345	345	NUM
taxlaw-2804	121	74	(	(	PUNCT
taxlaw-2804	121	75	2003	2003	NUM
taxlaw-2804	121	76	)	)	PUNCT
taxlaw-2804	121	77	(	(	PUNCT
taxlaw-2804	121	78	“	"	PUNCT
taxlaw-2804	121	79	[	[	X
taxlaw-2804	121	80	professor	professor	NOUN
taxlaw-2804	121	81	yin	yin	PROPN
taxlaw-2804	121	82	]	]	PUNCT
taxlaw-2804	121	83	proposes	propose	VERB
taxlaw-2804	121	84	the	the	DET
taxlaw-2804	121	85	creation	creation	NOUN
taxlaw-2804	121	86	of	of	ADP
taxlaw-2804	121	87	a	a	DET
taxlaw-2804	121	88	simplified	simplified	ADJ
taxlaw-2804	121	89	pass	pass	NOUN
taxlaw-2804	121	90	-	-	PUNCT
taxlaw-2804	121	91	through	through	ADP
taxlaw-2804	121	92	regime	regime	NOUN
taxlaw-2804	121	93	–	–	PUNCT
taxlaw-2804	121	94	call	call	VERB
taxlaw-2804	121	95	it	it	PRON
taxlaw-2804	121	96	k	k	ADJ
taxlaw-2804	121	97	-	-	NOUN
taxlaw-2804	121	98	lite	lite	NOUN
taxlaw-2804	121	99	–	–	PUNCT
taxlaw-2804	121	100	along	along	ADP
taxlaw-2804	121	101	the	the	DET
taxlaw-2804	121	102	lines	line	NOUN
taxlaw-2804	121	103	of	of	ADP
taxlaw-2804	121	104	current	current	ADJ
taxlaw-2804	121	105	subchapter	subchapter	NOUN
taxlaw-2804	121	106	s….whatever	s….whatever	ADP
taxlaw-2804	121	107	its	its	PRON
taxlaw-2804	121	108	precise	precise	ADJ
taxlaw-2804	121	109	contours	contours	NOUN
taxlaw-2804	121	110	,	,	PUNCT
taxlaw-2804	121	111	once	once	ADV
taxlaw-2804	121	112	k	k	NOUN
taxlaw-2804	121	113	-	-	NOUN
taxlaw-2804	121	114	lite	lite	NOUN
taxlaw-2804	121	115	is	be	AUX
taxlaw-2804	121	116	available	available	ADJ
taxlaw-2804	121	117	,	,	PUNCT
taxlaw-2804	121	118	we	we	PRON
taxlaw-2804	121	119	may	may	AUX
taxlaw-2804	121	120	demand	demand	VERB
taxlaw-2804	121	121	more	more	ADJ
taxlaw-2804	121	122	from	from	ADP
taxlaw-2804	121	123	entities	entity	NOUN
taxlaw-2804	121	124	that	that	PRON
taxlaw-2804	121	125	opt	opt	VERB
taxlaw-2804	121	126	for	for	ADP
taxlaw-2804	121	127	the	the	DET
taxlaw-2804	121	128	freedom	freedom	NOUN
taxlaw-2804	121	129	of	of	ADP
taxlaw-2804	121	130	k	k	NOUN
taxlaw-2804	121	131	-	-	PUNCT
taxlaw-2804	121	132	heavy	heavy	ADJ
taxlaw-2804	121	133	.	.	PUNCT
taxlaw-2804	121	134	”	"	PUNCT
taxlaw-2804	121	135	)	)	PUNCT
taxlaw-2804	121	136	.	.	PUNCT
taxlaw-2804	122	1	along	along	ADP
taxlaw-2804	122	2	similar	similar	ADJ
taxlaw-2804	122	3	lines	line	NOUN
taxlaw-2804	122	4	,	,	PUNCT
taxlaw-2804	122	5	recent	recent	ADJ
taxlaw-2804	122	6	reports	report	NOUN
taxlaw-2804	122	7	have	have	AUX
taxlaw-2804	122	8	indicated	indicate	VERB
taxlaw-2804	122	9	that	that	SCONJ
taxlaw-2804	122	10	the	the	DET
taxlaw-2804	122	11	current	current	ADJ
taxlaw-2804	122	12	administration	administration	NOUN
taxlaw-2804	122	13	may	may	AUX
taxlaw-2804	122	14	propose	propose	VERB
taxlaw-2804	122	15	reforms	reform	NOUN
taxlaw-2804	122	16	under	under	ADP
taxlaw-2804	122	17	which	which	PRON
taxlaw-2804	122	18	certain	certain	ADJ
taxlaw-2804	122	19	businesses	business	NOUN
taxlaw-2804	122	20	that	that	PRON
taxlaw-2804	122	21	earn	earn	VERB
taxlaw-2804	122	22	more	more	ADJ
taxlaw-2804	122	23	than	than	ADP
taxlaw-2804	122	24	$	$	SYM
taxlaw-2804	122	25	50	50	NUM
taxlaw-2804	122	26	million	million	NUM
taxlaw-2804	122	27	in	in	ADP
taxlaw-2804	122	28	gross	gross	ADJ
taxlaw-2804	122	29	receipts	receipt	NOUN
taxlaw-2804	122	30	would	would	AUX
taxlaw-2804	122	31	no	no	ADV
taxlaw-2804	122	32	longer	long	ADV
taxlaw-2804	122	33	be	be	AUX
taxlaw-2804	122	34	eligible	eligible	ADJ
taxlaw-2804	122	35	for	for	ADP
taxlaw-2804	122	36	treatment	treatment	NOUN
taxlaw-2804	122	37	as	as	ADP
taxlaw-2804	122	38	partnerships	partnership	NOUN
taxlaw-2804	122	39	for	for	ADP
taxlaw-2804	122	40	tax	tax	NOUN
taxlaw-2804	122	41	purposes	purpose	NOUN
taxlaw-2804	122	42	and	and	CCONJ
taxlaw-2804	122	43	,	,	PUNCT
taxlaw-2804	122	44	instead	instead	ADV
taxlaw-2804	122	45	,	,	PUNCT
taxlaw-2804	122	46	would	would	AUX
taxlaw-2804	122	47	be	be	AUX
taxlaw-2804	122	48	treated	treat	VERB
taxlaw-2804	122	49	as	as	ADP
taxlaw-2804	122	50	corporations	corporation	NOUN
taxlaw-2804	122	51	for	for	ADP
taxlaw-2804	122	52	tax	tax	NOUN
taxlaw-2804	122	53	purposes	purpose	NOUN
taxlaw-2804	122	54	.	.	PUNCT
taxlaw-2804	123	1	see	see	VERB
taxlaw-2804	123	2	,	,	PUNCT
taxlaw-2804	123	3	e.g.	e.g.	ADV
taxlaw-2804	123	4	,	,	PUNCT
taxlaw-2804	123	5	kim	kim	PROPN
taxlaw-2804	123	6	dixon	dixon	PROPN
taxlaw-2804	123	7	,	,	PUNCT
taxlaw-2804	123	8	u.s	u.s	PROPN
taxlaw-2804	123	9	.	.	PROPN
taxlaw-2804	123	10	mulls	mull	VERB
taxlaw-2804	123	11	making	make	VERB
taxlaw-2804	123	12	more	more	ADJ
taxlaw-2804	123	13	firms	firm	NOUN
taxlaw-2804	123	14	pay	pay	VERB
taxlaw-2804	123	15	corporate	corporate	ADJ
taxlaw-2804	123	16	,	,	PUNCT
taxlaw-2804	123	17	http://www.msnbc.msn.com/id/42856826/ns/business-us_business/	http://www.msnbc.msn.com/id/42856826/ns/business-us_business/	PRON
taxlaw-2804	123	18	(	(	PUNCT
taxlaw-2804	123	19	last	last	ADJ
taxlaw-2804	123	20	visited	visit	VERB
taxlaw-2804	123	21	may	may	PROPN
taxlaw-2804	123	22	9	9	NUM
taxlaw-2804	123	23	,	,	PUNCT
taxlaw-2804	123	24	2011	2011	NUM
taxlaw-2804	123	25	)	)	PUNCT
taxlaw-2804	123	26	.	.	PUNCT
taxlaw-2804	124	1	10	10	NUM
taxlaw-2804	124	2	this	this	DET
taxlaw-2804	124	3	approach	approach	NOUN
taxlaw-2804	124	4	avoids	avoid	VERB
taxlaw-2804	124	5	practical	practical	ADJ
taxlaw-2804	124	6	difficulties	difficulty	NOUN
taxlaw-2804	124	7	inherent	inherent	ADJ
taxlaw-2804	124	8	in	in	ADP
taxlaw-2804	124	9	the	the	DET
taxlaw-2804	124	10	bifurcation	bifurcation	NOUN
taxlaw-2804	124	11	approach	approach	NOUN
taxlaw-2804	124	12	,	,	PUNCT
taxlaw-2804	124	13	such	such	ADJ
taxlaw-2804	124	14	as	as	ADP
taxlaw-2804	124	15	selecting	select	VERB
taxlaw-2804	124	16	a	a	DET
taxlaw-2804	124	17	proxy	proxy	NOUN
taxlaw-2804	124	18	to	to	PART
taxlaw-2804	124	19	accurately	accurately	ADV
taxlaw-2804	124	20	distinguish	distinguish	VERB
taxlaw-2804	124	21	between	between	ADP
taxlaw-2804	124	22	sophisticated	sophisticated	ADJ
taxlaw-2804	124	23	and	and	CCONJ
taxlaw-2804	124	24	unsophisticated	unsophisticated	ADJ
taxlaw-2804	124	25	partnerships	partnership	NOUN
taxlaw-2804	124	26	.	.	PUNCT
taxlaw-2804	125	1	in	in	ADP
taxlaw-2804	125	2	addition	addition	NOUN
taxlaw-2804	125	3	,	,	PUNCT
taxlaw-2804	125	4	this	this	DET
taxlaw-2804	125	5	approach	approach	NOUN
taxlaw-2804	125	6	may	may	AUX
taxlaw-2804	125	7	be	be	AUX
taxlaw-2804	125	8	more	more	ADV
taxlaw-2804	125	9	feasible	feasible	ADJ
taxlaw-2804	125	10	in	in	SCONJ
taxlaw-2804	125	11	that	that	SCONJ
taxlaw-2804	125	12	it	it	PRON
taxlaw-2804	125	13	would	would	AUX
taxlaw-2804	125	14	involve	involve	VERB
taxlaw-2804	125	15	less	less	ADV
taxlaw-2804	125	16	drastic	drastic	ADJ
taxlaw-2804	125	17	reform	reform	NOUN
taxlaw-2804	125	18	.	.	PUNCT
taxlaw-2804	126	1	the	the	DET
taxlaw-2804	126	2	fact	fact	NOUN
taxlaw-2804	126	3	that	that	SCONJ
taxlaw-2804	126	4	this	this	DET
taxlaw-2804	126	5	approach	approach	NOUN
taxlaw-2804	126	6	would	would	AUX
taxlaw-2804	126	7	be	be	AUX
taxlaw-2804	126	8	less	less	ADV
taxlaw-2804	126	9	disruptive	disruptive	ADJ
taxlaw-2804	126	10	is	be	AUX
taxlaw-2804	126	11	particularly	particularly	ADV
taxlaw-2804	126	12	appealing	appealing	ADJ
taxlaw-2804	126	13	given	give	VERB
taxlaw-2804	126	14	the	the	DET
taxlaw-2804	126	15	large	large	ADJ
taxlaw-2804	126	16	number	number	NOUN
taxlaw-2804	126	17	of	of	ADP
taxlaw-2804	126	18	entities	entity	NOUN
taxlaw-2804	126	19	treated	treat	VERB
taxlaw-2804	126	20	as	as	ADP
taxlaw-2804	126	21	partnerships	partnership	NOUN
taxlaw-2804	126	22	for	for	ADP
taxlaw-2804	126	23	tax	tax	NOUN
taxlaw-2804	126	24	purposes	purpose	NOUN
taxlaw-2804	126	25	.	.	PUNCT
taxlaw-2804	127	1	11	11	NUM
taxlaw-2804	127	2	other	other	ADJ
taxlaw-2804	127	3	examples	example	NOUN
taxlaw-2804	127	4	could	could	AUX
taxlaw-2804	127	5	include	include	VERB
taxlaw-2804	127	6	current	current	ADJ
taxlaw-2804	127	7	law	law	NOUN
taxlaw-2804	127	8	regarding	regard	VERB
taxlaw-2804	127	9	the	the	DET
taxlaw-2804	127	10	treatment	treatment	NOUN
taxlaw-2804	127	11	of	of	ADP
taxlaw-2804	127	12	the	the	DET
taxlaw-2804	127	13	transferor	transferor	NOUN
taxlaw-2804	127	14	of	of	ADP
taxlaw-2804	127	15	a	a	DET
taxlaw-2804	127	16	partnership	partnership	NOUN
taxlaw-2804	127	17	interest	interest	NOUN
taxlaw-2804	127	18	.	.	PUNCT
taxlaw-2804	128	1	252	252	NUM
taxlaw-2804	128	2	columbia	columbia	PROPN
taxlaw-2804	128	3	journal	journal	NOUN
taxlaw-2804	128	4	of	of	ADP
taxlaw-2804	128	5	tax	tax	NOUN
taxlaw-2804	128	6	law	law	NOUN
taxlaw-2804	128	7	[	[	X
taxlaw-2804	128	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	128	9	partner‟s	partner‟s	NUM
taxlaw-2804	128	10	tax	tax	NOUN
taxlaw-2804	128	11	basis	basis	NOUN
taxlaw-2804	128	12	in	in	ADP
taxlaw-2804	128	13	the	the	DET
taxlaw-2804	128	14	property	property	NOUN
taxlaw-2804	128	15	.	.	PUNCT
taxlaw-2804	129	1	the	the	DET
taxlaw-2804	129	2	contributing	contribute	VERB
taxlaw-2804	129	3	partner	partner	NOUN
taxlaw-2804	129	4	generally	generally	ADV
taxlaw-2804	129	5	does	do	AUX
taxlaw-2804	129	6	not	not	PART
taxlaw-2804	129	7	recognize	recognize	VERB
taxlaw-2804	129	8	the	the	DET
taxlaw-2804	129	9	existing	exist	VERB
taxlaw-2804	129	10	built	build	VERB
taxlaw-2804	129	11	-	-	PUNCT
taxlaw-2804	129	12	in	in	ADP
taxlaw-2804	129	13	gain	gain	NOUN
taxlaw-2804	129	14	(	(	PUNCT
taxlaw-2804	129	15	or	or	CCONJ
taxlaw-2804	129	16	existing	exist	VERB
taxlaw-2804	129	17	built	build	VERB
taxlaw-2804	129	18	-	-	PUNCT
taxlaw-2804	129	19	in	in	ADP
taxlaw-2804	129	20	loss	loss	NOUN
taxlaw-2804	129	21	)	)	PUNCT
taxlaw-2804	129	22	at	at	ADP
taxlaw-2804	129	23	the	the	DET
taxlaw-2804	129	24	time	time	NOUN
taxlaw-2804	129	25	of	of	ADP
taxlaw-2804	129	26	the	the	DET
taxlaw-2804	129	27	contribution	contribution	NOUN
taxlaw-2804	129	28	.	.	PUNCT
taxlaw-2804	130	1	when	when	SCONJ
taxlaw-2804	130	2	the	the	DET
taxlaw-2804	130	3	partnership	partnership	NOUN
taxlaw-2804	130	4	later	later	ADV
taxlaw-2804	130	5	sells	sell	VERB
taxlaw-2804	130	6	the	the	DET
taxlaw-2804	130	7	property	property	NOUN
taxlaw-2804	130	8	(	(	PUNCT
taxlaw-2804	130	9	or	or	CCONJ
taxlaw-2804	130	10	recognizes	recognize	VERB
taxlaw-2804	130	11	other	other	ADJ
taxlaw-2804	130	12	tax	tax	NOUN
taxlaw-2804	130	13	items	item	NOUN
taxlaw-2804	130	14	,	,	PUNCT
taxlaw-2804	130	15	such	such	ADJ
taxlaw-2804	130	16	as	as	ADP
taxlaw-2804	130	17	depreciation	depreciation	NOUN
taxlaw-2804	130	18	,	,	PUNCT
taxlaw-2804	130	19	with	with	ADP
taxlaw-2804	130	20	respect	respect	NOUN
taxlaw-2804	130	21	to	to	ADP
taxlaw-2804	130	22	the	the	DET
taxlaw-2804	130	23	property	property	NOUN
taxlaw-2804	130	24	)	)	PUNCT
taxlaw-2804	130	25	,	,	PUNCT
taxlaw-2804	130	26	§	§	PROPN
taxlaw-2804	130	27	704(c	704(c	PROPN
taxlaw-2804	130	28	)	)	PUNCT
taxlaw-2804	130	29	requires	require	VERB
taxlaw-2804	130	30	that	that	SCONJ
taxlaw-2804	130	31	the	the	DET
taxlaw-2804	130	32	partners	partner	NOUN
taxlaw-2804	130	33	share	share	VERB
taxlaw-2804	130	34	tax	tax	NOUN
taxlaw-2804	130	35	gain	gain	NOUN
taxlaw-2804	130	36	or	or	CCONJ
taxlaw-2804	130	37	loss	loss	NOUN
taxlaw-2804	130	38	(	(	PUNCT
taxlaw-2804	130	39	or	or	CCONJ
taxlaw-2804	130	40	other	other	ADJ
taxlaw-2804	130	41	tax	tax	NOUN
taxlaw-2804	130	42	items	item	NOUN
taxlaw-2804	130	43	)	)	PUNCT
taxlaw-2804	130	44	in	in	ADP
taxlaw-2804	130	45	a	a	DET
taxlaw-2804	130	46	way	way	NOUN
taxlaw-2804	130	47	that	that	PRON
taxlaw-2804	130	48	takes	take	VERB
taxlaw-2804	130	49	into	into	ADP
taxlaw-2804	130	50	account	account	NOUN
taxlaw-2804	130	51	the	the	DET
taxlaw-2804	130	52	built	build	VERB
taxlaw-2804	130	53	-	-	PUNCT
taxlaw-2804	130	54	in	in	ADP
taxlaw-2804	130	55	gain	gain	NOUN
taxlaw-2804	130	56	(	(	PUNCT
taxlaw-2804	130	57	or	or	CCONJ
taxlaw-2804	130	58	builtin	builtin	NOUN
taxlaw-2804	130	59	loss	loss	NOUN
taxlaw-2804	130	60	)	)	PUNCT
taxlaw-2804	130	61	that	that	PRON
taxlaw-2804	130	62	existed	exist	VERB
taxlaw-2804	130	63	when	when	SCONJ
taxlaw-2804	130	64	the	the	DET
taxlaw-2804	130	65	property	property	NOUN
taxlaw-2804	130	66	was	be	AUX
taxlaw-2804	130	67	contributed	contribute	VERB
taxlaw-2804	130	68	to	to	ADP
taxlaw-2804	130	69	the	the	DET
taxlaw-2804	130	70	partnership	partnership	NOUN
taxlaw-2804	130	71	.	.	PUNCT
taxlaw-2804	131	1	second	second	ADJ
taxlaw-2804	131	2	,	,	PUNCT
taxlaw-2804	131	3	if	if	SCONJ
taxlaw-2804	131	4	a	a	DET
taxlaw-2804	131	5	new	new	ADJ
taxlaw-2804	131	6	partner	partner	NOUN
taxlaw-2804	131	7	joins	join	VERB
taxlaw-2804	131	8	a	a	DET
taxlaw-2804	131	9	partnership	partnership	NOUN
taxlaw-2804	131	10	at	at	ADP
taxlaw-2804	131	11	a	a	DET
taxlaw-2804	131	12	time	time	NOUN
taxlaw-2804	131	13	when	when	SCONJ
taxlaw-2804	131	14	the	the	DET
taxlaw-2804	131	15	partnership‟s	partnership‟s	ADJ
taxlaw-2804	131	16	existing	exist	VERB
taxlaw-2804	131	17	assets	asset	NOUN
taxlaw-2804	131	18	contain	contain	VERB
taxlaw-2804	131	19	built	build	VERB
taxlaw-2804	131	20	-	-	PUNCT
taxlaw-2804	131	21	in	in	ADP
taxlaw-2804	131	22	gains	gain	NOUN
taxlaw-2804	131	23	or	or	CCONJ
taxlaw-2804	131	24	built	build	VERB
taxlaw-2804	131	25	-	-	PUNCT
taxlaw-2804	131	26	in	in	ADP
taxlaw-2804	131	27	losses	loss	NOUN
taxlaw-2804	131	28	and	and	CCONJ
taxlaw-2804	131	29	the	the	DET
taxlaw-2804	131	30	partnership	partnership	NOUN
taxlaw-2804	131	31	revalues	revalue	VERB
taxlaw-2804	131	32	its	its	PRON
taxlaw-2804	131	33	assets	asset	NOUN
taxlaw-2804	131	34	to	to	PART
taxlaw-2804	131	35	reflect	reflect	VERB
taxlaw-2804	131	36	the	the	DET
taxlaw-2804	131	37	fact	fact	NOUN
taxlaw-2804	131	38	that	that	SCONJ
taxlaw-2804	131	39	the	the	DET
taxlaw-2804	131	40	new	new	ADJ
taxlaw-2804	131	41	partner	partner	NOUN
taxlaw-2804	131	42	buys	buy	VERB
taxlaw-2804	131	43	into	into	ADP
taxlaw-2804	131	44	the	the	DET
taxlaw-2804	131	45	partnership	partnership	NOUN
taxlaw-2804	131	46	based	base	VERB
taxlaw-2804	131	47	on	on	ADP
taxlaw-2804	131	48	the	the	DET
taxlaw-2804	131	49	current	current	ADJ
taxlaw-2804	131	50	value	value	NOUN
taxlaw-2804	131	51	of	of	ADP
taxlaw-2804	131	52	the	the	DET
taxlaw-2804	131	53	partnership‟s	partnership‟s	ADJ
taxlaw-2804	131	54	assets	asset	NOUN
taxlaw-2804	131	55	,	,	PUNCT
taxlaw-2804	131	56	§	§	PROPN
taxlaw-2804	131	57	704(c	704(c	PROPN
taxlaw-2804	131	58	)	)	PUNCT
taxlaw-2804	131	59	12	12	NUM
taxlaw-2804	131	60	requires	require	VERB
taxlaw-2804	131	61	that	that	SCONJ
taxlaw-2804	131	62	the	the	DET
taxlaw-2804	131	63	partners	partner	NOUN
taxlaw-2804	131	64	share	share	VERB
taxlaw-2804	131	65	future	future	ADJ
taxlaw-2804	131	66	tax	tax	NOUN
taxlaw-2804	131	67	gain	gain	NOUN
taxlaw-2804	131	68	or	or	CCONJ
taxlaw-2804	131	69	loss	loss	NOUN
taxlaw-2804	131	70	(	(	PUNCT
taxlaw-2804	131	71	or	or	CCONJ
taxlaw-2804	131	72	other	other	ADJ
taxlaw-2804	131	73	tax	tax	NOUN
taxlaw-2804	131	74	items	item	NOUN
taxlaw-2804	131	75	)	)	PUNCT
taxlaw-2804	131	76	recognized	recognize	VERB
taxlaw-2804	131	77	by	by	ADP
taxlaw-2804	131	78	the	the	DET
taxlaw-2804	131	79	partnership	partnership	NOUN
taxlaw-2804	131	80	in	in	ADP
taxlaw-2804	131	81	a	a	DET
taxlaw-2804	131	82	way	way	NOUN
taxlaw-2804	131	83	that	that	PRON
taxlaw-2804	131	84	takes	take	VERB
taxlaw-2804	131	85	into	into	ADP
taxlaw-2804	131	86	account	account	NOUN
taxlaw-2804	131	87	the	the	DET
taxlaw-2804	131	88	built	build	VERB
taxlaw-2804	131	89	-	-	PUNCT
taxlaw-2804	131	90	in	in	ADP
taxlaw-2804	131	91	gain	gain	NOUN
taxlaw-2804	131	92	(	(	PUNCT
taxlaw-2804	131	93	or	or	CCONJ
taxlaw-2804	131	94	built	build	VERB
taxlaw-2804	131	95	-	-	PUNCT
taxlaw-2804	131	96	in	in	ADP
taxlaw-2804	131	97	loss	loss	NOUN
taxlaw-2804	131	98	)	)	PUNCT
taxlaw-2804	131	99	that	that	PRON
taxlaw-2804	131	100	existed	exist	VERB
taxlaw-2804	131	101	in	in	ADP
taxlaw-2804	131	102	the	the	DET
taxlaw-2804	131	103	partnership‟s	partnership‟s	ADJ
taxlaw-2804	131	104	assets	asset	NOUN
taxlaw-2804	131	105	at	at	ADP
taxlaw-2804	131	106	the	the	DET
taxlaw-2804	131	107	time	time	NOUN
taxlaw-2804	131	108	the	the	DET
taxlaw-2804	131	109	new	new	ADJ
taxlaw-2804	131	110	partner	partner	NOUN
taxlaw-2804	131	111	joined	join	VERB
taxlaw-2804	131	112	the	the	DET
taxlaw-2804	131	113	partnership	partnership	NOUN
taxlaw-2804	131	114	.	.	PUNCT
taxlaw-2804	132	1	this	this	DET
taxlaw-2804	132	2	part	part	NOUN
taxlaw-2804	132	3	will	will	AUX
taxlaw-2804	132	4	describe	describe	VERB
taxlaw-2804	132	5	the	the	DET
taxlaw-2804	132	6	mechanics	mechanic	NOUN
taxlaw-2804	132	7	of	of	ADP
taxlaw-2804	132	8	§	§	PROPN
taxlaw-2804	132	9	704(c	704(c	PROPN
taxlaw-2804	132	10	)	)	PUNCT
taxlaw-2804	132	11	in	in	ADP
taxlaw-2804	132	12	detail	detail	NOUN
taxlaw-2804	132	13	.	.	PUNCT
taxlaw-2804	133	1	when	when	SCONJ
taxlaw-2804	133	2	a	a	DET
taxlaw-2804	133	3	partner	partner	NOUN
taxlaw-2804	133	4	contributes	contribute	VERB
taxlaw-2804	133	5	property	property	NOUN
taxlaw-2804	133	6	to	to	ADP
taxlaw-2804	133	7	a	a	DET
taxlaw-2804	133	8	partnership	partnership	NOUN
taxlaw-2804	133	9	,	,	PUNCT
taxlaw-2804	133	10	the	the	DET
taxlaw-2804	133	11	partner	partner	NOUN
taxlaw-2804	133	12	and	and	CCONJ
taxlaw-2804	133	13	the	the	DET
taxlaw-2804	133	14	partnership	partnership	NOUN
taxlaw-2804	133	15	generally	generally	ADV
taxlaw-2804	133	16	do	do	AUX
taxlaw-2804	133	17	not	not	PART
taxlaw-2804	133	18	recognize	recognize	VERB
taxlaw-2804	133	19	any	any	DET
taxlaw-2804	133	20	gain	gain	NOUN
taxlaw-2804	133	21	or	or	CCONJ
taxlaw-2804	133	22	loss	loss	NOUN
taxlaw-2804	133	23	for	for	ADP
taxlaw-2804	133	24	tax	tax	NOUN
taxlaw-2804	133	25	purposes	purpose	NOUN
taxlaw-2804	133	26	as	as	ADP
taxlaw-2804	133	27	a	a	DET
taxlaw-2804	133	28	result	result	NOUN
taxlaw-2804	133	29	of	of	ADP
taxlaw-2804	133	30	the	the	DET
taxlaw-2804	133	31	contribution	contribution	NOUN
taxlaw-2804	133	32	.	.	PUNCT
taxlaw-2804	134	1	13	13	NUM
taxlaw-2804	134	2	in	in	ADP
taxlaw-2804	134	3	order	order	NOUN
taxlaw-2804	134	4	to	to	PART
taxlaw-2804	134	5	demonstrate	demonstrate	VERB
taxlaw-2804	134	6	,	,	PUNCT
taxlaw-2804	134	7	assume	assume	VERB
taxlaw-2804	134	8	the	the	DET
taxlaw-2804	134	9	following	follow	VERB
taxlaw-2804	134	10	facts	fact	NOUN
taxlaw-2804	134	11	:	:	PUNCT
taxlaw-2804	134	12	example	example	NOUN
taxlaw-2804	135	1	1	1	NUM
taxlaw-2804	135	2	.	.	PUNCT
taxlaw-2804	135	3	an	an	DET
taxlaw-2804	135	4	individual	individual	NOUN
taxlaw-2804	135	5	,	,	PUNCT
taxlaw-2804	135	6	a	a	PRON
taxlaw-2804	135	7	,	,	PUNCT
taxlaw-2804	135	8	owns	own	VERB
taxlaw-2804	135	9	a	a	DET
taxlaw-2804	135	10	piece	piece	NOUN
taxlaw-2804	135	11	of	of	ADP
taxlaw-2804	135	12	land	land	NOUN
taxlaw-2804	135	13	that	that	PRON
taxlaw-2804	135	14	a	a	DET
taxlaw-2804	135	15	acquired	acquire	VERB
taxlaw-2804	135	16	some	some	DET
taxlaw-2804	135	17	time	time	NOUN
taxlaw-2804	135	18	ago	ago	ADV
taxlaw-2804	135	19	for	for	ADP
taxlaw-2804	135	20	$	$	SYM
taxlaw-2804	135	21	5,000	5,000	NUM
taxlaw-2804	135	22	.	.	PUNCT
taxlaw-2804	136	1	the	the	DET
taxlaw-2804	136	2	value	value	NOUN
taxlaw-2804	136	3	of	of	ADP
taxlaw-2804	136	4	the	the	DET
taxlaw-2804	136	5	land	land	NOUN
taxlaw-2804	136	6	has	have	AUX
taxlaw-2804	136	7	increased	increase	VERB
taxlaw-2804	136	8	over	over	ADP
taxlaw-2804	136	9	time	time	NOUN
taxlaw-2804	136	10	so	so	SCONJ
taxlaw-2804	136	11	that	that	SCONJ
taxlaw-2804	136	12	the	the	DET
taxlaw-2804	136	13	land	land	NOUN
taxlaw-2804	136	14	is	be	AUX
taxlaw-2804	136	15	currently	currently	ADV
taxlaw-2804	136	16	worth	worth	ADJ
taxlaw-2804	136	17	$	$	SYM
taxlaw-2804	136	18	15,000	15,000	NUM
taxlaw-2804	136	19	.	.	PUNCT
taxlaw-2804	137	1	a	a	PRON
taxlaw-2804	137	2	and	and	CCONJ
taxlaw-2804	137	3	b	b	NOUN
taxlaw-2804	137	4	,	,	PUNCT
taxlaw-2804	137	5	another	another	DET
taxlaw-2804	137	6	individual	individual	NOUN
taxlaw-2804	137	7	,	,	PUNCT
taxlaw-2804	137	8	form	form	VERB
taxlaw-2804	137	9	an	an	DET
taxlaw-2804	137	10	entity	entity	NOUN
taxlaw-2804	137	11	that	that	PRON
taxlaw-2804	137	12	is	be	AUX
taxlaw-2804	137	13	treated	treat	VERB
taxlaw-2804	137	14	as	as	ADP
taxlaw-2804	137	15	a	a	DET
taxlaw-2804	137	16	partnership	partnership	NOUN
taxlaw-2804	137	17	for	for	ADP
taxlaw-2804	137	18	tax	tax	NOUN
taxlaw-2804	137	19	purposes	purpose	NOUN
taxlaw-2804	137	20	.	.	PUNCT
taxlaw-2804	138	1	a	a	PRON
taxlaw-2804	138	2	contributes	contribute	VERB
taxlaw-2804	138	3	the	the	DET
taxlaw-2804	138	4	land	land	NOUN
taxlaw-2804	138	5	and	and	CCONJ
taxlaw-2804	138	6	b	b	NOUN
taxlaw-2804	138	7	contributes	contribute	VERB
taxlaw-2804	138	8	$	$	SYM
taxlaw-2804	138	9	15,000	15,000	NUM
taxlaw-2804	138	10	cash	cash	NOUN
taxlaw-2804	138	11	to	to	ADP
taxlaw-2804	138	12	this	this	DET
taxlaw-2804	138	13	newly	newly	ADV
taxlaw-2804	138	14	formed	form	VERB
taxlaw-2804	138	15	ab	ab	PROPN
taxlaw-2804	138	16	partnership	partnership	PROPN
taxlaw-2804	138	17	,	,	PUNCT
taxlaw-2804	138	18	each	each	PRON
taxlaw-2804	138	19	in	in	ADP
taxlaw-2804	138	20	exchange	exchange	NOUN
taxlaw-2804	138	21	for	for	ADP
taxlaw-2804	138	22	a	a	DET
taxlaw-2804	138	23	50	50	NUM
taxlaw-2804	138	24	%	%	NOUN
taxlaw-2804	138	25	interest	interest	NOUN
taxlaw-2804	138	26	in	in	ADP
taxlaw-2804	138	27	the	the	DET
taxlaw-2804	138	28	ab	ab	PROPN
taxlaw-2804	138	29	partnership	partnership	NOUN
taxlaw-2804	138	30	.	.	PUNCT
taxlaw-2804	139	1	under	under	ADP
taxlaw-2804	139	2	the	the	DET
taxlaw-2804	139	3	facts	fact	NOUN
taxlaw-2804	139	4	of	of	ADP
taxlaw-2804	139	5	example	example	NOUN
taxlaw-2804	139	6	1	1	NUM
taxlaw-2804	139	7	,	,	PUNCT
taxlaw-2804	139	8	a	a	PRON
taxlaw-2804	139	9	will	will	AUX
taxlaw-2804	139	10	not	not	PART
taxlaw-2804	139	11	be	be	AUX
taxlaw-2804	139	12	required	require	VERB
taxlaw-2804	139	13	to	to	PART
taxlaw-2804	139	14	recognize	recognize	VERB
taxlaw-2804	139	15	(	(	PUNCT
taxlaw-2804	139	16	and	and	CCONJ
taxlaw-2804	139	17	potentially	potentially	ADV
taxlaw-2804	139	18	pay	pay	VERB
taxlaw-2804	139	19	tax	tax	NOUN
taxlaw-2804	139	20	on	on	ADP
taxlaw-2804	139	21	)	)	PUNCT
taxlaw-2804	139	22	the	the	DET
taxlaw-2804	139	23	$	$	SYM
taxlaw-2804	139	24	10,000	10,000	NUM
taxlaw-2804	139	25	built	build	VERB
taxlaw-2804	139	26	-	-	PUNCT
taxlaw-2804	139	27	in	in	ADP
taxlaw-2804	139	28	gain	gain	NOUN
taxlaw-2804	139	29	that	that	PRON
taxlaw-2804	139	30	exists	exist	VERB
taxlaw-2804	139	31	in	in	ADP
taxlaw-2804	139	32	the	the	DET
taxlaw-2804	139	33	land	land	NOUN
taxlaw-2804	139	34	at	at	ADP
taxlaw-2804	139	35	the	the	DET
taxlaw-2804	139	36	time	time	NOUN
taxlaw-2804	139	37	of	of	ADP
taxlaw-2804	139	38	the	the	DET
taxlaw-2804	139	39	contribution	contribution	NOUN
taxlaw-2804	139	40	.	.	PUNCT
taxlaw-2804	140	1	14	14	NUM
taxlaw-2804	140	2	however	however	ADV
taxlaw-2804	140	3	,	,	PUNCT
taxlaw-2804	140	4	in	in	ADP
taxlaw-2804	140	5	order	order	NOUN
taxlaw-2804	140	6	to	to	PART
taxlaw-2804	140	7	ensure	ensure	VERB
taxlaw-2804	140	8	that	that	SCONJ
taxlaw-2804	140	9	the	the	DET
taxlaw-2804	140	10	$	$	SYM
taxlaw-2804	140	11	10,000	10,000	NUM
taxlaw-2804	140	12	built	build	VERB
taxlaw-2804	140	13	-	-	PUNCT
taxlaw-2804	140	14	in	in	ADP
taxlaw-2804	140	15	gain	gain	NOUN
taxlaw-2804	140	16	is	be	AUX
taxlaw-2804	140	17	preserved	preserve	VERB
taxlaw-2804	140	18	to	to	PART
taxlaw-2804	140	19	potentially	potentially	ADV
taxlaw-2804	140	20	be	be	AUX
taxlaw-2804	140	21	recognized	recognize	VERB
taxlaw-2804	140	22	at	at	ADP
taxlaw-2804	140	23	a	a	DET
taxlaw-2804	140	24	future	future	ADJ
taxlaw-2804	140	25	point	point	NOUN
taxlaw-2804	140	26	in	in	ADP
taxlaw-2804	140	27	time	time	NOUN
taxlaw-2804	140	28	,	,	PUNCT
taxlaw-2804	140	29	the	the	DET
taxlaw-2804	140	30	ab	ab	PROPN
taxlaw-2804	140	31	partnership	partnership	NOUN
taxlaw-2804	140	32	will	will	AUX
taxlaw-2804	140	33	obtain	obtain	VERB
taxlaw-2804	140	34	a	a	DET
taxlaw-2804	140	35	tax	tax	NOUN
taxlaw-2804	140	36	basis	basis	NOUN
taxlaw-2804	140	37	in	in	ADP
taxlaw-2804	140	38	the	the	DET
taxlaw-2804	140	39	land	land	NOUN
taxlaw-2804	140	40	equal	equal	ADJ
taxlaw-2804	140	41	to	to	ADP
taxlaw-2804	140	42	$	$	SYM
taxlaw-2804	140	43	5,000	5,000	NUM
taxlaw-2804	140	44	(	(	PUNCT
taxlaw-2804	140	45	a‟s	a‟s	VERB
taxlaw-2804	140	46	basis	basis	NOUN
taxlaw-2804	140	47	in	in	ADP
taxlaw-2804	140	48	the	the	DET
taxlaw-2804	140	49	land	land	NOUN
taxlaw-2804	140	50	)	)	PUNCT
taxlaw-2804	140	51	,	,	PUNCT
taxlaw-2804	140	52	15	15	NUM
taxlaw-2804	140	53	and	and	CCONJ
taxlaw-2804	140	54	a	a	PRON
taxlaw-2804	140	55	will	will	AUX
taxlaw-2804	140	56	obtain	obtain	VERB
taxlaw-2804	140	57	a	a	DET
taxlaw-2804	140	58	tax	tax	NOUN
taxlaw-2804	140	59	basis	basis	NOUN
taxlaw-2804	140	60	in	in	ADP
taxlaw-2804	140	61	a‟s	a‟s	PROPN
taxlaw-2804	140	62	interest	interest	NOUN
taxlaw-2804	140	63	in	in	ADP
taxlaw-2804	140	64	the	the	DET
taxlaw-2804	140	65	partnership	partnership	NOUN
taxlaw-2804	140	66	equal	equal	ADJ
taxlaw-2804	140	67	to	to	ADP
taxlaw-2804	140	68	$	$	SYM
taxlaw-2804	140	69	5,000	5,000	NUM
taxlaw-2804	140	70	(	(	PUNCT
taxlaw-2804	140	71	a‟s	a‟s	VERB
taxlaw-2804	140	72	basis	basis	NOUN
taxlaw-2804	140	73	in	in	ADP
taxlaw-2804	140	74	the	the	DET
taxlaw-2804	140	75	land	land	NOUN
taxlaw-2804	140	76	)	)	PUNCT
taxlaw-2804	140	77	.	.	PUNCT
taxlaw-2804	141	1	16	16	NUM
taxlaw-2804	141	2	as	as	ADP
taxlaw-2804	141	3	a	a	DET
taxlaw-2804	141	4	result	result	NOUN
taxlaw-2804	141	5	,	,	PUNCT
taxlaw-2804	141	6	if	if	SCONJ
taxlaw-2804	141	7	a	a	PRON
taxlaw-2804	141	8	sold	sell	VERB
taxlaw-2804	141	9	his	his	PRON
taxlaw-2804	141	10	or	or	CCONJ
taxlaw-2804	141	11	her	her	PRON
taxlaw-2804	141	12	interest	interest	NOUN
taxlaw-2804	141	13	in	in	ADP
taxlaw-2804	141	14	the	the	DET
taxlaw-2804	141	15	partnership	partnership	NOUN
taxlaw-2804	141	16	for	for	ADP
taxlaw-2804	141	17	$	$	SYM
taxlaw-2804	141	18	15,000	15,000	NUM
taxlaw-2804	141	19	after	after	ADP
taxlaw-2804	141	20	the	the	DET
taxlaw-2804	141	21	contribution	contribution	NOUN
taxlaw-2804	141	22	,	,	PUNCT
taxlaw-2804	141	23	a	a	PRON
taxlaw-2804	141	24	would	would	AUX
taxlaw-2804	141	25	recognize	recognize	VERB
taxlaw-2804	141	26	$	$	SYM
taxlaw-2804	141	27	10,000	10,000	NUM
taxlaw-2804	141	28	of	of	ADP
taxlaw-2804	141	29	tax	tax	NOUN
taxlaw-2804	141	30	gain	gain	NOUN
taxlaw-2804	141	31	,	,	PUNCT
taxlaw-2804	141	32	and	and	CCONJ
taxlaw-2804	141	33	if	if	SCONJ
taxlaw-2804	141	34	the	the	DET
taxlaw-2804	141	35	ab	ab	PROPN
taxlaw-2804	141	36	partnership	partnership	NOUN
taxlaw-2804	141	37	sold	sell	VERB
taxlaw-2804	141	38	the	the	DET
taxlaw-2804	141	39	land	land	NOUN
taxlaw-2804	141	40	for	for	ADP
taxlaw-2804	141	41	$	$	SYM
taxlaw-2804	141	42	15,000	15,000	NUM
taxlaw-2804	141	43	after	after	ADP
taxlaw-2804	141	44	the	the	DET
taxlaw-2804	141	45	contribution	contribution	NOUN
taxlaw-2804	141	46	,	,	PUNCT
taxlaw-2804	141	47	the	the	DET
taxlaw-2804	141	48	ab	ab	PROPN
taxlaw-2804	141	49	partnership	partnership	NOUN
taxlaw-2804	141	50	would	would	AUX
taxlaw-2804	141	51	recognize	recognize	VERB
taxlaw-2804	141	52	$	$	SYM
taxlaw-2804	141	53	10,000	10,000	NUM
taxlaw-2804	141	54	of	of	ADP
taxlaw-2804	141	55	tax	tax	NOUN
taxlaw-2804	141	56	gain	gain	NOUN
taxlaw-2804	141	57	.	.	PUNCT
taxlaw-2804	142	1	moreover	moreover	ADV
taxlaw-2804	142	2	,	,	PUNCT
taxlaw-2804	142	3	a	a	DET
taxlaw-2804	142	4	partnership	partnership	NOUN
taxlaw-2804	142	5	does	do	AUX
taxlaw-2804	142	6	not	not	PART
taxlaw-2804	142	7	itself	itself	PRON
taxlaw-2804	142	8	pay	pay	VERB
taxlaw-2804	142	9	tax	tax	NOUN
taxlaw-2804	142	10	at	at	ADP
taxlaw-2804	142	11	an	an	DET
taxlaw-2804	142	12	entity	entity	NOUN
taxlaw-2804	142	13	level	level	NOUN
taxlaw-2804	142	14	on	on	ADP
taxlaw-2804	142	15	income	income	NOUN
taxlaw-2804	142	16	recognized	recognize	VERB
taxlaw-2804	142	17	by	by	ADP
taxlaw-2804	142	18	the	the	DET
taxlaw-2804	142	19	partnership	partnership	NOUN
taxlaw-2804	142	20	but	but	CCONJ
taxlaw-2804	142	21	,	,	PUNCT
taxlaw-2804	142	22	rather	rather	ADV
taxlaw-2804	142	23	,	,	PUNCT
taxlaw-2804	142	24	allocates	allocate	VERB
taxlaw-2804	142	25	items	item	NOUN
taxlaw-2804	142	26	of	of	ADP
taxlaw-2804	142	27	taxable	taxable	ADJ
taxlaw-2804	142	28	income	income	NOUN
taxlaw-2804	142	29	,	,	PUNCT
taxlaw-2804	142	30	gain	gain	NOUN
taxlaw-2804	142	31	,	,	PUNCT
taxlaw-2804	142	32	loss	loss	NOUN
taxlaw-2804	142	33	and	and	CCONJ
taxlaw-2804	142	34	deduction	deduction	NOUN
taxlaw-2804	142	35	among	among	ADP
taxlaw-2804	142	36	its	its	PRON
taxlaw-2804	142	37	partners	partner	NOUN
taxlaw-2804	142	38	so	so	SCONJ
taxlaw-2804	142	39	that	that	SCONJ
taxlaw-2804	142	40	its	its	PRON
taxlaw-2804	142	41	partners	partner	NOUN
taxlaw-2804	142	42	will	will	AUX
taxlaw-2804	142	43	take	take	VERB
taxlaw-2804	142	44	such	such	ADJ
taxlaw-2804	142	45	items	item	NOUN
taxlaw-2804	142	46	into	into	ADP
taxlaw-2804	142	47	account	account	NOUN
taxlaw-2804	142	48	for	for	ADP
taxlaw-2804	142	49	purposes	purpose	NOUN
taxlaw-2804	142	50	of	of	ADP
taxlaw-2804	142	51	12	12	NUM
taxlaw-2804	142	52	treas	trea	NOUN
taxlaw-2804	142	53	.	.	PUNCT
taxlaw-2804	143	1	reg	reg	PROPN
taxlaw-2804	143	2	.	.	PUNCT
taxlaw-2804	144	1	§	§	PROPN
taxlaw-2804	144	2	1.704	1.704	NUM
taxlaw-2804	144	3	-	-	SYM
taxlaw-2804	144	4	3(a)(6)(i	3(a)(6)(i	NUM
taxlaw-2804	144	5	)	)	PUNCT
taxlaw-2804	144	6	(	(	PUNCT
taxlaw-2804	144	7	as	as	SCONJ
taxlaw-2804	144	8	amended	amend	VERB
taxlaw-2804	144	9	in	in	ADP
taxlaw-2804	144	10	2010	2010	NUM
taxlaw-2804	144	11	)	)	PUNCT
taxlaw-2804	144	12	.	.	PUNCT
taxlaw-2804	145	1	allocations	allocation	NOUN
taxlaw-2804	145	2	in	in	ADP
taxlaw-2804	145	3	this	this	DET
taxlaw-2804	145	4	context	context	NOUN
taxlaw-2804	145	5	are	be	AUX
taxlaw-2804	145	6	sometimes	sometimes	ADV
taxlaw-2804	145	7	referred	refer	VERB
taxlaw-2804	145	8	to	to	ADP
taxlaw-2804	145	9	as	as	SCONJ
taxlaw-2804	145	10	“	"	PUNCT
taxlaw-2804	145	11	reverse	reverse	VERB
taxlaw-2804	145	12	§	§	PROPN
taxlaw-2804	145	13	704(c	704(c	NOUN
taxlaw-2804	145	14	)	)	PUNCT
taxlaw-2804	145	15	”	"	PUNCT
taxlaw-2804	145	16	allocations	allocation	NOUN
taxlaw-2804	145	17	.	.	PUNCT
taxlaw-2804	146	1	13	13	NUM
taxlaw-2804	146	2	i.r.c	i.r.c	NOUN
taxlaw-2804	146	3	.	.	PUNCT
taxlaw-2804	147	1	§	§	PROPN
taxlaw-2804	147	2	721	721	NUM
taxlaw-2804	147	3	(	(	PUNCT
taxlaw-2804	147	4	2010	2010	NUM
taxlaw-2804	147	5	)	)	PUNCT
taxlaw-2804	147	6	.	.	PUNCT
taxlaw-2804	148	1	14	14	NUM
taxlaw-2804	148	2	i.r.c	i.r.c	NOUN
taxlaw-2804	148	3	.	.	PUNCT
taxlaw-2804	149	1	§	§	PROPN
taxlaw-2804	149	2	721(a	721(a	PROPN
taxlaw-2804	149	3	)	)	PUNCT
taxlaw-2804	149	4	(	(	PUNCT
taxlaw-2804	149	5	2010	2010	NUM
taxlaw-2804	149	6	)	)	PUNCT
taxlaw-2804	149	7	.	.	PUNCT
taxlaw-2804	150	1	15	15	NUM
taxlaw-2804	150	2	i.r.c	i.r.c	NOUN
taxlaw-2804	150	3	.	.	PUNCT
taxlaw-2804	151	1	§	§	PROPN
taxlaw-2804	151	2	723	723	NUM
taxlaw-2804	151	3	(	(	PUNCT
taxlaw-2804	151	4	2010	2010	NUM
taxlaw-2804	151	5	)	)	PUNCT
taxlaw-2804	151	6	.	.	PUNCT
taxlaw-2804	152	1	16	16	NUM
taxlaw-2804	152	2	i.r.c	i.r.c	NOUN
taxlaw-2804	152	3	.	.	PUNCT
taxlaw-2804	153	1	§	§	PROPN
taxlaw-2804	153	2	722	722	NUM
taxlaw-2804	153	3	(	(	PUNCT
taxlaw-2804	153	4	2010	2010	NUM
taxlaw-2804	153	5	)	)	PUNCT
taxlaw-2804	153	6	.	.	PUNCT
taxlaw-2804	154	1	2011	2011	NUM
taxlaw-2804	154	2	]	]	PUNCT
taxlaw-2804	154	3	making	make	VERB
taxlaw-2804	154	4	partnerships	partnership	NOUN
taxlaw-2804	154	5	work	work	VERB
taxlaw-2804	154	6	for	for	ADP
taxlaw-2804	154	7	mom	mom	NOUN
taxlaw-2804	154	8	and	and	CCONJ
taxlaw-2804	154	9	pop	pop	NOUN
taxlaw-2804	154	10	and	and	CCONJ
taxlaw-2804	154	11	everyone	everyone	PRON
taxlaw-2804	154	12	else	else	ADV
taxlaw-2804	154	13	253	253	NUM
taxlaw-2804	154	14	computing	compute	VERB
taxlaw-2804	154	15	their	their	PRON
taxlaw-2804	154	16	taxable	taxable	ADJ
taxlaw-2804	154	17	income	income	NOUN
taxlaw-2804	154	18	.	.	PUNCT
taxlaw-2804	155	1	17	17	NUM
taxlaw-2804	156	1	consequently	consequently	ADV
taxlaw-2804	156	2	,	,	PUNCT
taxlaw-2804	156	3	this	this	PRON
taxlaw-2804	156	4	$	$	SYM
taxlaw-2804	156	5	10,000	10,000	NUM
taxlaw-2804	156	6	of	of	ADP
taxlaw-2804	156	7	tax	tax	NOUN
taxlaw-2804	156	8	gain	gain	NOUN
taxlaw-2804	156	9	recognized	recognize	VERB
taxlaw-2804	156	10	by	by	ADP
taxlaw-2804	156	11	the	the	DET
taxlaw-2804	156	12	partnership	partnership	NOUN
taxlaw-2804	156	13	would	would	AUX
taxlaw-2804	156	14	be	be	AUX
taxlaw-2804	156	15	allocated	allocate	VERB
taxlaw-2804	156	16	to	to	ADP
taxlaw-2804	156	17	the	the	DET
taxlaw-2804	156	18	partners	partner	NOUN
taxlaw-2804	156	19	.	.	PUNCT
taxlaw-2804	157	1	18	18	NUM
taxlaw-2804	157	2	regarding	regard	VERB
taxlaw-2804	157	3	how	how	SCONJ
taxlaw-2804	157	4	the	the	DET
taxlaw-2804	157	5	$	$	SYM
taxlaw-2804	157	6	10,000	10,000	NUM
taxlaw-2804	157	7	tax	tax	NOUN
taxlaw-2804	157	8	gain	gain	NOUN
taxlaw-2804	157	9	would	would	AUX
taxlaw-2804	157	10	be	be	AUX
taxlaw-2804	157	11	allocated	allocate	VERB
taxlaw-2804	157	12	,	,	PUNCT
taxlaw-2804	157	13	§	§	PROPN
taxlaw-2804	157	14	704(c)(1)(a	704(c)(1)(a	PROPN
taxlaw-2804	157	15	)	)	PUNCT
taxlaw-2804	157	16	provides	provide	VERB
taxlaw-2804	157	17	:	:	PUNCT
taxlaw-2804	158	1	[	[	X
taxlaw-2804	158	2	i]ncome	i]ncome	NOUN
taxlaw-2804	158	3	,	,	PUNCT
taxlaw-2804	158	4	gain	gain	NOUN
taxlaw-2804	158	5	,	,	PUNCT
taxlaw-2804	158	6	loss	loss	NOUN
taxlaw-2804	158	7	and	and	CCONJ
taxlaw-2804	158	8	deduction	deduction	NOUN
taxlaw-2804	158	9	with	with	ADP
taxlaw-2804	158	10	respect	respect	NOUN
taxlaw-2804	158	11	to	to	ADP
taxlaw-2804	158	12	property	property	NOUN
taxlaw-2804	158	13	contributed	contribute	VERB
taxlaw-2804	158	14	to	to	ADP
taxlaw-2804	158	15	the	the	DET
taxlaw-2804	158	16	partnership	partnership	NOUN
taxlaw-2804	158	17	by	by	ADP
taxlaw-2804	158	18	a	a	DET
taxlaw-2804	158	19	partner	partner	NOUN
taxlaw-2804	158	20	shall	shall	AUX
taxlaw-2804	158	21	be	be	AUX
taxlaw-2804	158	22	shared	share	VERB
taxlaw-2804	158	23	among	among	ADP
taxlaw-2804	158	24	the	the	DET
taxlaw-2804	158	25	partners	partner	NOUN
taxlaw-2804	158	26	so	so	SCONJ
taxlaw-2804	158	27	as	as	SCONJ
taxlaw-2804	158	28	to	to	PART
taxlaw-2804	158	29	take	take	VERB
taxlaw-2804	158	30	account	account	NOUN
taxlaw-2804	158	31	of	of	ADP
taxlaw-2804	158	32	the	the	DET
taxlaw-2804	158	33	variation	variation	NOUN
taxlaw-2804	158	34	between	between	ADP
taxlaw-2804	158	35	the	the	DET
taxlaw-2804	158	36	basis	basis	NOUN
taxlaw-2804	158	37	of	of	ADP
taxlaw-2804	158	38	the	the	DET
taxlaw-2804	158	39	property	property	NOUN
taxlaw-2804	158	40	to	to	ADP
taxlaw-2804	158	41	the	the	DET
taxlaw-2804	158	42	partnership	partnership	NOUN
taxlaw-2804	158	43	and	and	CCONJ
taxlaw-2804	158	44	its	its	PRON
taxlaw-2804	158	45	fair	fair	ADJ
taxlaw-2804	158	46	market	market	NOUN
taxlaw-2804	158	47	value	value	NOUN
taxlaw-2804	158	48	at	at	ADP
taxlaw-2804	158	49	the	the	DET
taxlaw-2804	158	50	time	time	NOUN
taxlaw-2804	158	51	of	of	ADP
taxlaw-2804	158	52	the	the	DET
taxlaw-2804	158	53	contribution	contribution	NOUN
taxlaw-2804	158	54	.	.	PUNCT
taxlaw-2804	159	1	19	19	NUM
taxlaw-2804	159	2	in	in	ADP
taxlaw-2804	159	3	other	other	ADJ
taxlaw-2804	159	4	words	word	NOUN
taxlaw-2804	159	5	,	,	PUNCT
taxlaw-2804	159	6	under	under	ADP
taxlaw-2804	159	7	the	the	DET
taxlaw-2804	159	8	facts	fact	NOUN
taxlaw-2804	159	9	of	of	ADP
taxlaw-2804	159	10	example	example	NOUN
taxlaw-2804	160	1	1	1	NUM
taxlaw-2804	160	2	,	,	PUNCT
taxlaw-2804	160	3	if	if	SCONJ
taxlaw-2804	160	4	the	the	DET
taxlaw-2804	160	5	ab	ab	PROPN
taxlaw-2804	160	6	partnership	partnership	NOUN
taxlaw-2804	160	7	sells	sell	VERB
taxlaw-2804	160	8	the	the	DET
taxlaw-2804	160	9	land	land	NOUN
taxlaw-2804	160	10	for	for	ADP
taxlaw-2804	160	11	$	$	SYM
taxlaw-2804	160	12	15,000	15,000	NUM
taxlaw-2804	160	13	so	so	SCONJ
taxlaw-2804	160	14	that	that	SCONJ
taxlaw-2804	160	15	the	the	DET
taxlaw-2804	160	16	ab	ab	PROPN
taxlaw-2804	160	17	partnership	partnership	NOUN
taxlaw-2804	160	18	recognizes	recognize	VERB
taxlaw-2804	160	19	$	$	SYM
taxlaw-2804	160	20	10,000	10,000	NUM
taxlaw-2804	160	21	of	of	ADP
taxlaw-2804	160	22	tax	tax	NOUN
taxlaw-2804	160	23	gain	gain	NOUN
taxlaw-2804	160	24	,	,	PUNCT
taxlaw-2804	160	25	the	the	DET
taxlaw-2804	160	26	$	$	SYM
taxlaw-2804	160	27	10,000	10,000	NUM
taxlaw-2804	160	28	tax	tax	NOUN
taxlaw-2804	160	29	gain	gain	NOUN
taxlaw-2804	160	30	must	must	AUX
taxlaw-2804	160	31	be	be	AUX
taxlaw-2804	160	32	allocated	allocate	VERB
taxlaw-2804	160	33	between	between	ADP
taxlaw-2804	160	34	a	a	PRON
taxlaw-2804	160	35	and	and	CCONJ
taxlaw-2804	160	36	b	b	NOUN
taxlaw-2804	160	37	in	in	ADP
taxlaw-2804	160	38	a	a	DET
taxlaw-2804	160	39	manner	manner	NOUN
taxlaw-2804	160	40	that	that	PRON
taxlaw-2804	160	41	takes	take	VERB
taxlaw-2804	160	42	into	into	ADP
taxlaw-2804	160	43	account	account	NOUN
taxlaw-2804	160	44	the	the	DET
taxlaw-2804	160	45	difference	difference	NOUN
taxlaw-2804	160	46	between	between	ADP
taxlaw-2804	160	47	the	the	DET
taxlaw-2804	160	48	basis	basis	NOUN
taxlaw-2804	160	49	of	of	ADP
taxlaw-2804	160	50	the	the	DET
taxlaw-2804	160	51	land	land	NOUN
taxlaw-2804	160	52	(	(	PUNCT
taxlaw-2804	160	53	$	$	SYM
taxlaw-2804	160	54	5,000	5,000	NUM
taxlaw-2804	160	55	)	)	PUNCT
taxlaw-2804	160	56	and	and	CCONJ
taxlaw-2804	160	57	the	the	DET
taxlaw-2804	160	58	fair	fair	ADJ
taxlaw-2804	160	59	market	market	NOUN
taxlaw-2804	160	60	value	value	NOUN
taxlaw-2804	160	61	of	of	ADP
taxlaw-2804	160	62	the	the	DET
taxlaw-2804	160	63	land	land	NOUN
taxlaw-2804	160	64	(	(	PUNCT
taxlaw-2804	160	65	$	$	SYM
taxlaw-2804	160	66	15,000	15,000	NUM
taxlaw-2804	160	67	)	)	PUNCT
taxlaw-2804	160	68	at	at	ADP
taxlaw-2804	160	69	the	the	DET
taxlaw-2804	160	70	time	time	NOUN
taxlaw-2804	160	71	a	a	PRON
taxlaw-2804	160	72	contributed	contribute	VERB
taxlaw-2804	160	73	the	the	DET
taxlaw-2804	160	74	land	land	NOUN
taxlaw-2804	160	75	to	to	ADP
taxlaw-2804	160	76	the	the	DET
taxlaw-2804	160	77	partnership	partnership	NOUN
taxlaw-2804	160	78	.	.	PUNCT
taxlaw-2804	161	1	20	20	NUM
taxlaw-2804	161	2	section	section	NOUN
taxlaw-2804	161	3	704(c)(1)(a	704(c)(1)(a	PROPN
taxlaw-2804	161	4	)	)	PUNCT
taxlaw-2804	161	5	leaves	leave	VERB
taxlaw-2804	161	6	to	to	ADP
taxlaw-2804	161	7	the	the	DET
taxlaw-2804	161	8	treasury	treasury	PROPN
taxlaw-2804	161	9	regulations	regulation	NOUN
taxlaw-2804	161	10	the	the	DET
taxlaw-2804	161	11	task	task	NOUN
taxlaw-2804	161	12	of	of	ADP
taxlaw-2804	161	13	specifying	specify	VERB
taxlaw-2804	161	14	how	how	SCONJ
taxlaw-2804	161	15	allocations	allocation	NOUN
taxlaw-2804	161	16	should	should	AUX
taxlaw-2804	161	17	take	take	VERB
taxlaw-2804	161	18	into	into	ADP
taxlaw-2804	161	19	account	account	NOUN
taxlaw-2804	161	20	built	build	VERB
taxlaw-2804	161	21	-	-	PUNCT
taxlaw-2804	161	22	in	in	ADP
taxlaw-2804	161	23	gain	gain	NOUN
taxlaw-2804	161	24	or	or	CCONJ
taxlaw-2804	161	25	built	build	VERB
taxlaw-2804	161	26	-	-	PUNCT
taxlaw-2804	161	27	in	in	ADP
taxlaw-2804	161	28	loss	loss	NOUN
taxlaw-2804	161	29	that	that	PRON
taxlaw-2804	161	30	exists	exist	VERB
taxlaw-2804	161	31	in	in	ADP
taxlaw-2804	161	32	property	property	NOUN
taxlaw-2804	161	33	at	at	ADP
taxlaw-2804	161	34	the	the	DET
taxlaw-2804	161	35	time	time	NOUN
taxlaw-2804	161	36	at	at	ADP
taxlaw-2804	161	37	which	which	PRON
taxlaw-2804	161	38	it	it	PRON
taxlaw-2804	161	39	is	be	AUX
taxlaw-2804	161	40	contributed	contribute	VERB
taxlaw-2804	161	41	to	to	ADP
taxlaw-2804	161	42	a	a	DET
taxlaw-2804	161	43	partnership	partnership	NOUN
taxlaw-2804	161	44	.	.	PUNCT
taxlaw-2804	162	1	21	21	NUM
taxlaw-2804	163	1	the	the	DET
taxlaw-2804	163	2	treasury	treasury	PROPN
taxlaw-2804	163	3	regulations	regulation	NOUN
taxlaw-2804	163	4	under	under	ADP
taxlaw-2804	163	5	§	§	PROPN
taxlaw-2804	163	6	704(c	704(c	PROPN
taxlaw-2804	163	7	)	)	PUNCT
taxlaw-2804	163	8	provide	provide	VERB
taxlaw-2804	163	9	that	that	SCONJ
taxlaw-2804	163	10	allocations	allocation	NOUN
taxlaw-2804	163	11	must	must	AUX
taxlaw-2804	163	12	be	be	AUX
taxlaw-2804	163	13	made	make	VERB
taxlaw-2804	163	14	using	use	VERB
taxlaw-2804	163	15	a	a	DET
taxlaw-2804	163	16	“	"	PUNCT
taxlaw-2804	163	17	reasonable	reasonable	ADJ
taxlaw-2804	163	18	method	method	NOUN
taxlaw-2804	163	19	”	"	PUNCT
taxlaw-2804	163	20	that	that	PRON
taxlaw-2804	163	21	is	be	AUX
taxlaw-2804	163	22	consistent	consistent	ADJ
taxlaw-2804	163	23	with	with	ADP
taxlaw-2804	163	24	the	the	DET
taxlaw-2804	163	25	purpose	purpose	NOUN
taxlaw-2804	163	26	of	of	ADP
taxlaw-2804	163	27	§	§	PROPN
taxlaw-2804	163	28	704(c	704(c	PROPN
taxlaw-2804	163	29	)	)	PUNCT
taxlaw-2804	163	30	.	.	PUNCT
taxlaw-2804	164	1	this	this	DET
taxlaw-2804	164	2	purpose	purpose	NOUN
taxlaw-2804	164	3	,	,	PUNCT
taxlaw-2804	164	4	according	accord	VERB
taxlaw-2804	164	5	to	to	ADP
taxlaw-2804	164	6	the	the	DET
taxlaw-2804	164	7	treasury	treasury	PROPN
taxlaw-2804	164	8	regulations	regulation	NOUN
taxlaw-2804	164	9	,	,	PUNCT
taxlaw-2804	164	10	is	be	AUX
taxlaw-2804	164	11	to	to	PART
taxlaw-2804	164	12	“	"	PUNCT
taxlaw-2804	164	13	prevent	prevent	VERB
taxlaw-2804	164	14	the	the	DET
taxlaw-2804	164	15	shifting	shifting	NOUN
taxlaw-2804	164	16	of	of	ADP
taxlaw-2804	164	17	tax	tax	NOUN
taxlaw-2804	164	18	consequences	consequence	NOUN
taxlaw-2804	164	19	among	among	ADP
taxlaw-2804	164	20	partners	partner	NOUN
taxlaw-2804	164	21	with	with	ADP
taxlaw-2804	164	22	respect	respect	NOUN
taxlaw-2804	164	23	to	to	ADP
taxlaw-2804	164	24	precontribution	precontribution	NOUN
taxlaw-2804	164	25	gain	gain	NOUN
taxlaw-2804	164	26	or	or	CCONJ
taxlaw-2804	164	27	loss	loss	NOUN
taxlaw-2804	164	28	.	.	PUNCT
taxlaw-2804	164	29	”	"	PUNCT
taxlaw-2804	165	1	22	22	NUM
taxlaw-2804	165	2	the	the	DET
taxlaw-2804	165	3	treasury	treasury	PROPN
taxlaw-2804	165	4	regulations	regulation	NOUN
taxlaw-2804	165	5	describe	describe	VERB
taxlaw-2804	165	6	three	three	NUM
taxlaw-2804	165	7	methods	method	NOUN
taxlaw-2804	165	8	that	that	PRON
taxlaw-2804	165	9	are	be	AUX
taxlaw-2804	165	10	“	"	PUNCT
taxlaw-2804	165	11	generally	generally	ADV
taxlaw-2804	165	12	reasonable	reasonable	ADJ
taxlaw-2804	165	13	.	.	PUNCT
taxlaw-2804	165	14	”	"	PUNCT
taxlaw-2804	166	1	23	23	NUM
taxlaw-2804	166	2	these	these	DET
taxlaw-2804	166	3	three	three	NUM
taxlaw-2804	166	4	methods	method	NOUN
taxlaw-2804	166	5	are	be	AUX
taxlaw-2804	166	6	the	the	DET
taxlaw-2804	166	7	“	"	PUNCT
taxlaw-2804	166	8	traditional	traditional	ADJ
taxlaw-2804	166	9	method	method	NOUN
taxlaw-2804	166	10	,	,	PUNCT
taxlaw-2804	166	11	”	"	PUNCT
taxlaw-2804	166	12	the	the	DET
taxlaw-2804	166	13	“	"	PUNCT
taxlaw-2804	166	14	traditional	traditional	ADJ
taxlaw-2804	166	15	method	method	NOUN
taxlaw-2804	166	16	with	with	ADP
taxlaw-2804	166	17	curative	curative	ADJ
taxlaw-2804	166	18	allocations	allocation	NOUN
taxlaw-2804	166	19	,	,	PUNCT
taxlaw-2804	166	20	”	"	PUNCT
taxlaw-2804	166	21	and	and	CCONJ
taxlaw-2804	166	22	the	the	DET
taxlaw-2804	166	23	“	"	PUNCT
taxlaw-2804	166	24	remedial	remedial	ADJ
taxlaw-2804	166	25	method	method	NOUN
taxlaw-2804	166	26	.	.	PUNCT
taxlaw-2804	166	27	”	"	PUNCT
taxlaw-2804	167	1	24	24	NUM
taxlaw-2804	167	2	the	the	DET
taxlaw-2804	167	3	treasury	treasury	PROPN
taxlaw-2804	167	4	regulations	regulation	NOUN
taxlaw-2804	167	5	do	do	AUX
taxlaw-2804	167	6	not	not	PART
taxlaw-2804	167	7	require	require	VERB
taxlaw-2804	167	8	that	that	SCONJ
taxlaw-2804	167	9	partnerships	partnership	NOUN
taxlaw-2804	167	10	use	use	VERB
taxlaw-2804	167	11	any	any	DET
taxlaw-2804	167	12	particular	particular	ADJ
taxlaw-2804	167	13	method	method	NOUN
taxlaw-2804	167	14	and	and	CCONJ
taxlaw-2804	167	15	,	,	PUNCT
taxlaw-2804	167	16	in	in	ADP
taxlaw-2804	167	17	fact	fact	NOUN
taxlaw-2804	167	18	,	,	PUNCT
taxlaw-2804	167	19	the	the	DET
taxlaw-2804	167	20	treasury	treasury	PROPN
taxlaw-2804	167	21	regulations	regulation	NOUN
taxlaw-2804	167	22	provide	provide	VERB
taxlaw-2804	167	23	that	that	SCONJ
taxlaw-2804	167	24	a	a	DET
taxlaw-2804	167	25	partnership	partnership	NOUN
taxlaw-2804	167	26	may	may	AUX
taxlaw-2804	167	27	use	use	VERB
taxlaw-2804	167	28	different	different	ADJ
taxlaw-2804	167	29	methods	method	NOUN
taxlaw-2804	167	30	with	with	ADP
taxlaw-2804	167	31	respect	respect	NOUN
taxlaw-2804	167	32	to	to	ADP
taxlaw-2804	167	33	different	different	ADJ
taxlaw-2804	167	34	items	item	NOUN
taxlaw-2804	167	35	of	of	ADP
taxlaw-2804	167	36	contributed	contribute	VERB
taxlaw-2804	167	37	property	property	NOUN
taxlaw-2804	167	38	as	as	ADV
taxlaw-2804	167	39	long	long	ADV
taxlaw-2804	167	40	as	as	SCONJ
taxlaw-2804	167	41	the	the	DET
taxlaw-2804	167	42	“	"	PUNCT
taxlaw-2804	167	43	overall	overall	ADJ
taxlaw-2804	167	44	method	method	NOUN
taxlaw-2804	167	45	or	or	CCONJ
taxlaw-2804	167	46	combination	combination	NOUN
taxlaw-2804	167	47	of	of	ADP
taxlaw-2804	167	48	methods	method	NOUN
taxlaw-2804	167	49	are	be	AUX
taxlaw-2804	167	50	reasonable	reasonable	ADJ
taxlaw-2804	167	51	based	base	VERB
taxlaw-2804	167	52	on	on	ADP
taxlaw-2804	167	53	the	the	DET
taxlaw-2804	167	54	facts	fact	NOUN
taxlaw-2804	167	55	and	and	CCONJ
taxlaw-2804	167	56	circumstances	circumstance	NOUN
taxlaw-2804	167	57	and	and	CCONJ
taxlaw-2804	167	58	consistent	consistent	ADJ
taxlaw-2804	167	59	with	with	ADP
taxlaw-2804	167	60	the	the	DET
taxlaw-2804	167	61	purpose	purpose	NOUN
taxlaw-2804	167	62	of	of	ADP
taxlaw-2804	167	63	section	section	NOUN
taxlaw-2804	167	64	704(c	704(c	PROPN
taxlaw-2804	167	65	)	)	PUNCT
taxlaw-2804	167	66	.	.	PUNCT
taxlaw-2804	167	67	”	"	PUNCT
taxlaw-2804	168	1	25	25	NUM
taxlaw-2804	168	2	17	17	NUM
taxlaw-2804	168	3	i.r.c	i.r.c	NOUN
taxlaw-2804	168	4	.	.	PUNCT
taxlaw-2804	169	1	§	§	PROPN
taxlaw-2804	169	2	§	§	PROPN
taxlaw-2804	169	3	701	701	NUM
taxlaw-2804	169	4	,	,	PUNCT
taxlaw-2804	169	5	702	702	NUM
taxlaw-2804	169	6	(	(	PUNCT
taxlaw-2804	169	7	2010	2010	NUM
taxlaw-2804	169	8	)	)	PUNCT
taxlaw-2804	169	9	.	.	PUNCT
taxlaw-2804	170	1	18	18	NUM
taxlaw-2804	170	2	likewise	likewise	ADV
taxlaw-2804	170	3	,	,	PUNCT
taxlaw-2804	170	4	if	if	SCONJ
taxlaw-2804	170	5	the	the	DET
taxlaw-2804	170	6	value	value	NOUN
taxlaw-2804	170	7	of	of	ADP
taxlaw-2804	170	8	the	the	DET
taxlaw-2804	170	9	land	land	NOUN
taxlaw-2804	170	10	had	have	AUX
taxlaw-2804	170	11	declined	decline	VERB
taxlaw-2804	170	12	in	in	ADP
taxlaw-2804	170	13	value	value	NOUN
taxlaw-2804	170	14	over	over	ADP
taxlaw-2804	170	15	time	time	NOUN
taxlaw-2804	170	16	prior	prior	ADV
taxlaw-2804	170	17	to	to	ADP
taxlaw-2804	170	18	the	the	DET
taxlaw-2804	170	19	contribution	contribution	NOUN
taxlaw-2804	170	20	so	so	SCONJ
taxlaw-2804	170	21	that	that	SCONJ
taxlaw-2804	170	22	,	,	PUNCT
taxlaw-2804	170	23	while	while	SCONJ
taxlaw-2804	170	24	a	a	PRON
taxlaw-2804	170	25	acquired	acquire	VERB
taxlaw-2804	170	26	the	the	DET
taxlaw-2804	170	27	land	land	NOUN
taxlaw-2804	170	28	for	for	ADP
taxlaw-2804	170	29	$	$	SYM
taxlaw-2804	170	30	25,000	25,000	NUM
taxlaw-2804	170	31	,	,	PUNCT
taxlaw-2804	170	32	the	the	DET
taxlaw-2804	170	33	land	land	NOUN
taxlaw-2804	170	34	was	be	AUX
taxlaw-2804	170	35	worth	worth	ADJ
taxlaw-2804	170	36	$	$	SYM
taxlaw-2804	170	37	15,000	15,000	NUM
taxlaw-2804	170	38	at	at	ADP
taxlaw-2804	170	39	the	the	DET
taxlaw-2804	170	40	time	time	NOUN
taxlaw-2804	170	41	of	of	ADP
taxlaw-2804	170	42	the	the	DET
taxlaw-2804	170	43	contribution	contribution	NOUN
taxlaw-2804	170	44	,	,	PUNCT
taxlaw-2804	170	45	a	a	PRON
taxlaw-2804	170	46	would	would	AUX
taxlaw-2804	170	47	not	not	PART
taxlaw-2804	170	48	be	be	AUX
taxlaw-2804	170	49	allowed	allow	VERB
taxlaw-2804	170	50	to	to	PART
taxlaw-2804	170	51	recognize	recognize	VERB
taxlaw-2804	170	52	the	the	DET
taxlaw-2804	170	53	$	$	SYM
taxlaw-2804	170	54	10,000	10,000	NUM
taxlaw-2804	170	55	built	build	VERB
taxlaw-2804	170	56	-	-	PUNCT
taxlaw-2804	170	57	in	in	ADP
taxlaw-2804	170	58	loss	loss	NOUN
taxlaw-2804	170	59	that	that	PRON
taxlaw-2804	170	60	existed	exist	VERB
taxlaw-2804	170	61	in	in	ADP
taxlaw-2804	170	62	the	the	DET
taxlaw-2804	170	63	land	land	NOUN
taxlaw-2804	170	64	at	at	ADP
taxlaw-2804	170	65	the	the	DET
taxlaw-2804	170	66	time	time	NOUN
taxlaw-2804	170	67	of	of	ADP
taxlaw-2804	170	68	the	the	DET
taxlaw-2804	170	69	contribution	contribution	NOUN
taxlaw-2804	170	70	.	.	PUNCT
taxlaw-2804	171	1	i.r.c	i.r.c	NOUN
taxlaw-2804	171	2	.	.	PUNCT
taxlaw-2804	172	1	§	§	PROPN
taxlaw-2804	172	2	721	721	NUM
taxlaw-2804	172	3	(	(	PUNCT
taxlaw-2804	172	4	2010	2010	NUM
taxlaw-2804	172	5	)	)	PUNCT
taxlaw-2804	172	6	.	.	PUNCT
taxlaw-2804	173	1	in	in	ADP
taxlaw-2804	173	2	order	order	NOUN
taxlaw-2804	173	3	to	to	PART
taxlaw-2804	173	4	preserve	preserve	VERB
taxlaw-2804	173	5	the	the	DET
taxlaw-2804	173	6	built	build	VERB
taxlaw-2804	173	7	-	-	PUNCT
taxlaw-2804	173	8	in	in	ADP
taxlaw-2804	173	9	loss	loss	NOUN
taxlaw-2804	173	10	,	,	PUNCT
taxlaw-2804	173	11	the	the	DET
taxlaw-2804	173	12	ab	ab	PROPN
taxlaw-2804	173	13	partnership	partnership	NOUN
taxlaw-2804	173	14	would	would	AUX
taxlaw-2804	173	15	obtain	obtain	VERB
taxlaw-2804	173	16	a	a	DET
taxlaw-2804	173	17	tax	tax	NOUN
taxlaw-2804	173	18	basis	basis	NOUN
taxlaw-2804	173	19	in	in	ADP
taxlaw-2804	173	20	the	the	DET
taxlaw-2804	173	21	land	land	NOUN
taxlaw-2804	173	22	equal	equal	ADJ
taxlaw-2804	173	23	to	to	ADP
taxlaw-2804	173	24	$	$	SYM
taxlaw-2804	173	25	25,000	25,000	NUM
taxlaw-2804	173	26	(	(	PUNCT
taxlaw-2804	173	27	a‟s	a‟s	VERB
taxlaw-2804	173	28	basis	basis	NOUN
taxlaw-2804	173	29	in	in	ADP
taxlaw-2804	173	30	the	the	DET
taxlaw-2804	173	31	land	land	NOUN
taxlaw-2804	173	32	)	)	PUNCT
taxlaw-2804	173	33	,	,	PUNCT
taxlaw-2804	173	34	and	and	CCONJ
taxlaw-2804	173	35	a	a	PRON
taxlaw-2804	173	36	would	would	AUX
taxlaw-2804	173	37	obtain	obtain	VERB
taxlaw-2804	173	38	a	a	DET
taxlaw-2804	173	39	tax	tax	NOUN
taxlaw-2804	173	40	basis	basis	NOUN
taxlaw-2804	173	41	in	in	ADP
taxlaw-2804	173	42	a‟s	a‟s	PROPN
taxlaw-2804	173	43	interest	interest	NOUN
taxlaw-2804	173	44	in	in	ADP
taxlaw-2804	173	45	the	the	DET
taxlaw-2804	173	46	partnership	partnership	NOUN
taxlaw-2804	173	47	equal	equal	ADJ
taxlaw-2804	173	48	to	to	ADP
taxlaw-2804	173	49	$	$	SYM
taxlaw-2804	173	50	25,000	25,000	NUM
taxlaw-2804	173	51	(	(	PUNCT
taxlaw-2804	173	52	a‟s	a‟s	VERB
taxlaw-2804	173	53	basis	basis	NOUN
taxlaw-2804	173	54	in	in	ADP
taxlaw-2804	173	55	the	the	DET
taxlaw-2804	173	56	land	land	NOUN
taxlaw-2804	173	57	)	)	PUNCT
taxlaw-2804	173	58	.	.	PUNCT
taxlaw-2804	174	1	i.r.c	i.r.c	NOUN
taxlaw-2804	174	2	.	.	PUNCT
taxlaw-2804	175	1	§	§	PROPN
taxlaw-2804	175	2	§	§	PROPN
taxlaw-2804	175	3	722	722	NUM
taxlaw-2804	175	4	,	,	PUNCT
taxlaw-2804	175	5	723	723	NUM
taxlaw-2804	175	6	(	(	PUNCT
taxlaw-2804	175	7	2010	2010	NUM
taxlaw-2804	175	8	)	)	PUNCT
taxlaw-2804	175	9	.	.	PUNCT
taxlaw-2804	176	1	as	as	ADP
taxlaw-2804	176	2	a	a	DET
taxlaw-2804	176	3	result	result	NOUN
taxlaw-2804	176	4	,	,	PUNCT
taxlaw-2804	176	5	if	if	SCONJ
taxlaw-2804	176	6	a	a	PRON
taxlaw-2804	176	7	sold	sell	VERB
taxlaw-2804	176	8	his	his	PRON
taxlaw-2804	176	9	or	or	CCONJ
taxlaw-2804	176	10	her	her	PRON
taxlaw-2804	176	11	interest	interest	NOUN
taxlaw-2804	176	12	in	in	ADP
taxlaw-2804	176	13	the	the	DET
taxlaw-2804	176	14	partnership	partnership	NOUN
taxlaw-2804	176	15	for	for	ADP
taxlaw-2804	176	16	$	$	SYM
taxlaw-2804	176	17	15,000	15,000	NUM
taxlaw-2804	176	18	after	after	ADP
taxlaw-2804	176	19	the	the	DET
taxlaw-2804	176	20	contribution	contribution	NOUN
taxlaw-2804	176	21	,	,	PUNCT
taxlaw-2804	176	22	a	a	PRON
taxlaw-2804	176	23	would	would	AUX
taxlaw-2804	176	24	recognize	recognize	VERB
taxlaw-2804	176	25	$	$	SYM
taxlaw-2804	176	26	10,000	10,000	NUM
taxlaw-2804	176	27	of	of	ADP
taxlaw-2804	176	28	tax	tax	NOUN
taxlaw-2804	176	29	loss	loss	NOUN
taxlaw-2804	176	30	,	,	PUNCT
taxlaw-2804	176	31	and	and	CCONJ
taxlaw-2804	176	32	if	if	SCONJ
taxlaw-2804	176	33	the	the	DET
taxlaw-2804	176	34	ab	ab	PROPN
taxlaw-2804	176	35	partnership	partnership	NOUN
taxlaw-2804	176	36	sold	sell	VERB
taxlaw-2804	176	37	the	the	DET
taxlaw-2804	176	38	land	land	NOUN
taxlaw-2804	176	39	for	for	ADP
taxlaw-2804	176	40	$	$	SYM
taxlaw-2804	176	41	15,000	15,000	NUM
taxlaw-2804	176	42	after	after	ADP
taxlaw-2804	176	43	the	the	DET
taxlaw-2804	176	44	contribution	contribution	NOUN
taxlaw-2804	176	45	,	,	PUNCT
taxlaw-2804	176	46	the	the	DET
taxlaw-2804	176	47	ab	ab	PROPN
taxlaw-2804	176	48	partnership	partnership	NOUN
taxlaw-2804	176	49	would	would	AUX
taxlaw-2804	176	50	recognize	recognize	VERB
taxlaw-2804	176	51	$	$	SYM
taxlaw-2804	176	52	10,000	10,000	NUM
taxlaw-2804	176	53	of	of	ADP
taxlaw-2804	176	54	tax	tax	NOUN
taxlaw-2804	176	55	loss	loss	NOUN
taxlaw-2804	176	56	to	to	PART
taxlaw-2804	176	57	be	be	AUX
taxlaw-2804	176	58	allocated	allocate	VERB
taxlaw-2804	176	59	to	to	ADP
taxlaw-2804	176	60	a.	a.	NOUN
taxlaw-2804	176	61	i.r.c	i.r.c	NOUN
taxlaw-2804	176	62	.	.	PUNCT
taxlaw-2804	177	1	§	§	PROPN
taxlaw-2804	177	2	704(c)(1)(c	704(c)(1)(c	PROPN
taxlaw-2804	177	3	)	)	PUNCT
taxlaw-2804	177	4	(	(	PUNCT
taxlaw-2804	177	5	2010	2010	NUM
taxlaw-2804	177	6	)	)	PUNCT
taxlaw-2804	177	7	.	.	PUNCT
taxlaw-2804	178	1	19i.r.c	19i.r.c	X
taxlaw-2804	178	2	.	.	PUNCT
taxlaw-2804	178	3	§	§	PROPN
taxlaw-2804	178	4	704(c)(1)(a	704(c)(1)(a	PROPN
taxlaw-2804	178	5	)	)	PUNCT
taxlaw-2804	178	6	(	(	PUNCT
taxlaw-2804	178	7	2010	2010	NUM
taxlaw-2804	178	8	)	)	PUNCT
taxlaw-2804	178	9	.	.	PUNCT
taxlaw-2804	179	1	20	20	NUM
taxlaw-2804	180	1	if	if	SCONJ
taxlaw-2804	180	2	,	,	PUNCT
taxlaw-2804	180	3	instead	instead	ADV
taxlaw-2804	180	4	of	of	ADP
taxlaw-2804	180	5	land	land	NOUN
taxlaw-2804	180	6	,	,	PUNCT
taxlaw-2804	180	7	a	a	DET
taxlaw-2804	180	8	partner	partner	NOUN
taxlaw-2804	180	9	contributes	contribute	VERB
taxlaw-2804	180	10	depreciable	depreciable	ADJ
taxlaw-2804	180	11	property	property	NOUN
taxlaw-2804	180	12	to	to	ADP
taxlaw-2804	180	13	a	a	DET
taxlaw-2804	180	14	partnership	partnership	NOUN
taxlaw-2804	180	15	,	,	PUNCT
taxlaw-2804	180	16	§	§	PROPN
taxlaw-2804	180	17	704(c	704(c	PROPN
taxlaw-2804	180	18	)	)	PUNCT
taxlaw-2804	180	19	also	also	ADV
taxlaw-2804	180	20	governs	govern	VERB
taxlaw-2804	180	21	the	the	DET
taxlaw-2804	180	22	allocation	allocation	NOUN
taxlaw-2804	180	23	of	of	ADP
taxlaw-2804	180	24	tax	tax	NOUN
taxlaw-2804	180	25	depreciation	depreciation	NOUN
taxlaw-2804	180	26	deductions	deduction	NOUN
taxlaw-2804	180	27	with	with	ADP
taxlaw-2804	180	28	respect	respect	NOUN
taxlaw-2804	180	29	to	to	ADP
taxlaw-2804	180	30	the	the	DET
taxlaw-2804	180	31	property	property	NOUN
taxlaw-2804	180	32	with	with	ADP
taxlaw-2804	180	33	the	the	DET
taxlaw-2804	180	34	same	same	ADJ
taxlaw-2804	180	35	goal	goal	NOUN
taxlaw-2804	180	36	of	of	ADP
taxlaw-2804	180	37	preventing	prevent	VERB
taxlaw-2804	180	38	a	a	DET
taxlaw-2804	180	39	shift	shift	NOUN
taxlaw-2804	180	40	of	of	ADP
taxlaw-2804	180	41	tax	tax	NOUN
taxlaw-2804	180	42	consequences	consequence	NOUN
taxlaw-2804	180	43	among	among	ADP
taxlaw-2804	180	44	partners	partner	NOUN
taxlaw-2804	180	45	with	with	ADP
taxlaw-2804	180	46	respect	respect	NOUN
taxlaw-2804	180	47	to	to	ADP
taxlaw-2804	180	48	pre	pre	ADJ
taxlaw-2804	180	49	-	-	NOUN
taxlaw-2804	180	50	contribution	contribution	ADJ
taxlaw-2804	180	51	gain	gain	NOUN
taxlaw-2804	180	52	or	or	CCONJ
taxlaw-2804	180	53	loss	loss	NOUN
taxlaw-2804	180	54	.	.	PUNCT
taxlaw-2804	181	1	see	see	VERB
taxlaw-2804	181	2	infra	infra	NOUN
taxlaw-2804	181	3	note	note	VERB
taxlaw-2804	181	4	29	29	NUM
taxlaw-2804	181	5	.	.	SYM
taxlaw-2804	181	6	21	21	NUM
taxlaw-2804	181	7	i.r.c	i.r.c	NOUN
taxlaw-2804	181	8	.	.	PUNCT
taxlaw-2804	182	1	§	§	PROPN
taxlaw-2804	182	2	704(c)(1)(a	704(c)(1)(a	PROPN
taxlaw-2804	182	3	)	)	PUNCT
taxlaw-2804	182	4	(	(	PUNCT
taxlaw-2804	182	5	2010	2010	NUM
taxlaw-2804	182	6	)	)	PUNCT
taxlaw-2804	182	7	.	.	PUNCT
taxlaw-2804	183	1	22	22	NUM
taxlaw-2804	183	2	treas	trea	NOUN
taxlaw-2804	183	3	.	.	PUNCT
taxlaw-2804	184	1	reg	reg	PROPN
taxlaw-2804	184	2	.	.	PUNCT
taxlaw-2804	185	1	§	§	PROPN
taxlaw-2804	185	2	1.704	1.704	NUM
taxlaw-2804	185	3	-	-	SYM
taxlaw-2804	185	4	3(a)(1	3(a)(1	NUM
taxlaw-2804	185	5	)	)	PUNCT
taxlaw-2804	185	6	(	(	PUNCT
taxlaw-2804	185	7	2010	2010	NUM
taxlaw-2804	185	8	)	)	PUNCT
taxlaw-2804	185	9	.	.	PUNCT
taxlaw-2804	186	1	23	23	NUM
taxlaw-2804	187	1	i	i	PRON
taxlaw-2804	187	2	d.	d.	PROPN
taxlaw-2804	187	3	24	24	NUM
taxlaw-2804	188	1	i	i	PROPN
taxlaw-2804	188	2	d.	d.	PROPN
taxlaw-2804	188	3	25	25	NUM
taxlaw-2804	188	4	treas	treas	PROPN
taxlaw-2804	188	5	.	.	PUNCT
taxlaw-2804	189	1	reg	reg	PROPN
taxlaw-2804	189	2	.	.	PUNCT
taxlaw-2804	190	1	§	§	PROPN
taxlaw-2804	190	2	1.704	1.704	NUM
taxlaw-2804	190	3	-	-	SYM
taxlaw-2804	190	4	3(a)(2	3(a)(2	NUM
taxlaw-2804	190	5	)	)	PUNCT
taxlaw-2804	190	6	(	(	PUNCT
taxlaw-2804	190	7	2010	2010	NUM
taxlaw-2804	190	8	)	)	PUNCT
taxlaw-2804	190	9	.	.	PUNCT
taxlaw-2804	191	1	254	254	NUM
taxlaw-2804	191	2	columbia	columbia	PROPN
taxlaw-2804	191	3	journal	journal	PROPN
taxlaw-2804	191	4	of	of	ADP
taxlaw-2804	191	5	tax	tax	NOUN
taxlaw-2804	191	6	law	law	NOUN
taxlaw-2804	191	7	[	[	X
taxlaw-2804	191	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	191	9	finally	finally	ADV
taxlaw-2804	191	10	,	,	PUNCT
taxlaw-2804	191	11	the	the	DET
taxlaw-2804	191	12	treasury	treasury	PROPN
taxlaw-2804	191	13	regulations	regulation	NOUN
taxlaw-2804	191	14	contain	contain	VERB
taxlaw-2804	191	15	an	an	DET
taxlaw-2804	191	16	anti	anti	ADJ
taxlaw-2804	191	17	-	-	ADJ
taxlaw-2804	191	18	abuse	abuse	ADJ
taxlaw-2804	191	19	rule	rule	NOUN
taxlaw-2804	191	20	,	,	PUNCT
taxlaw-2804	191	21	discussed	discuss	VERB
taxlaw-2804	191	22	in	in	ADP
taxlaw-2804	191	23	more	more	ADJ
taxlaw-2804	191	24	detail	detail	NOUN
taxlaw-2804	191	25	below	below	ADV
taxlaw-2804	191	26	,	,	PUNCT
taxlaw-2804	191	27	that	that	PRON
taxlaw-2804	191	28	places	place	VERB
taxlaw-2804	191	29	some	some	DET
taxlaw-2804	191	30	constraints	constraint	NOUN
taxlaw-2804	191	31	on	on	ADP
taxlaw-2804	191	32	the	the	DET
taxlaw-2804	191	33	flexibility	flexibility	NOUN
taxlaw-2804	191	34	afforded	afford	VERB
taxlaw-2804	191	35	by	by	ADP
taxlaw-2804	191	36	the	the	DET
taxlaw-2804	191	37	regulations	regulation	NOUN
taxlaw-2804	191	38	.	.	PUNCT
taxlaw-2804	192	1	26	26	NUM
taxlaw-2804	192	2	in	in	ADP
taxlaw-2804	192	3	order	order	NOUN
taxlaw-2804	192	4	to	to	PART
taxlaw-2804	192	5	illustrate	illustrate	VERB
taxlaw-2804	192	6	the	the	DET
taxlaw-2804	192	7	operation	operation	NOUN
taxlaw-2804	192	8	of	of	ADP
taxlaw-2804	192	9	the	the	DET
taxlaw-2804	192	10	three	three	NUM
taxlaw-2804	192	11	methods	method	NOUN
taxlaw-2804	192	12	,	,	PUNCT
taxlaw-2804	192	13	we	we	PRON
taxlaw-2804	192	14	return	return	VERB
taxlaw-2804	192	15	to	to	ADP
taxlaw-2804	192	16	the	the	DET
taxlaw-2804	192	17	facts	fact	NOUN
taxlaw-2804	192	18	of	of	ADP
taxlaw-2804	192	19	example	example	NOUN
taxlaw-2804	192	20	1	1	NUM
taxlaw-2804	192	21	set	set	VERB
taxlaw-2804	192	22	forth	forth	ADV
taxlaw-2804	192	23	above	above	ADV
taxlaw-2804	192	24	.	.	PUNCT
taxlaw-2804	193	1	if	if	SCONJ
taxlaw-2804	193	2	the	the	DET
taxlaw-2804	193	3	partnership	partnership	NOUN
taxlaw-2804	193	4	sells	sell	VERB
taxlaw-2804	193	5	the	the	DET
taxlaw-2804	193	6	land	land	NOUN
taxlaw-2804	193	7	for	for	ADP
taxlaw-2804	193	8	at	at	ADV
taxlaw-2804	193	9	least	least	ADV
taxlaw-2804	193	10	$	$	SYM
taxlaw-2804	193	11	15,000	15,000	NUM
taxlaw-2804	193	12	,	,	PUNCT
taxlaw-2804	193	13	each	each	PRON
taxlaw-2804	193	14	of	of	ADP
taxlaw-2804	193	15	the	the	DET
taxlaw-2804	193	16	three	three	NUM
taxlaw-2804	193	17	methods	method	NOUN
taxlaw-2804	193	18	under	under	ADP
taxlaw-2804	193	19	§	§	PROPN
taxlaw-2804	193	20	704(c	704(c	PROPN
taxlaw-2804	193	21	)	)	PUNCT
taxlaw-2804	193	22	would	would	AUX
taxlaw-2804	193	23	lead	lead	VERB
taxlaw-2804	193	24	to	to	ADP
taxlaw-2804	193	25	the	the	DET
taxlaw-2804	193	26	same	same	ADJ
taxlaw-2804	193	27	result	result	NOUN
taxlaw-2804	193	28	.	.	PUNCT
taxlaw-2804	194	1	assume	assume	VERB
taxlaw-2804	194	2	,	,	PUNCT
taxlaw-2804	194	3	for	for	ADP
taxlaw-2804	194	4	example	example	NOUN
taxlaw-2804	194	5	,	,	PUNCT
taxlaw-2804	194	6	that	that	SCONJ
taxlaw-2804	194	7	the	the	DET
taxlaw-2804	194	8	ab	ab	PROPN
taxlaw-2804	194	9	partnership	partnership	NOUN
taxlaw-2804	194	10	sells	sell	VERB
taxlaw-2804	194	11	the	the	DET
taxlaw-2804	194	12	land	land	NOUN
taxlaw-2804	194	13	for	for	ADP
taxlaw-2804	194	14	$	$	SYM
taxlaw-2804	194	15	20,000	20,000	NUM
taxlaw-2804	194	16	one	one	NUM
taxlaw-2804	194	17	year	year	NOUN
taxlaw-2804	194	18	after	after	SCONJ
taxlaw-2804	194	19	the	the	DET
taxlaw-2804	194	20	partnership	partnership	NOUN
taxlaw-2804	194	21	was	be	AUX
taxlaw-2804	194	22	formed	form	VERB
taxlaw-2804	194	23	,	,	PUNCT
taxlaw-2804	194	24	and	and	CCONJ
taxlaw-2804	194	25	two	two	NUM
taxlaw-2804	194	26	years	year	NOUN
taxlaw-2804	194	27	after	after	ADP
taxlaw-2804	194	28	selling	sell	VERB
taxlaw-2804	194	29	the	the	DET
taxlaw-2804	194	30	land	land	NOUN
taxlaw-2804	194	31	,	,	PUNCT
taxlaw-2804	194	32	the	the	DET
taxlaw-2804	194	33	ab	ab	PROPN
taxlaw-2804	194	34	partnership	partnership	NOUN
taxlaw-2804	194	35	liquidates	liquidate	VERB
taxlaw-2804	194	36	and	and	CCONJ
taxlaw-2804	194	37	distributes	distribute	VERB
taxlaw-2804	194	38	the	the	DET
taxlaw-2804	194	39	cash	cash	NOUN
taxlaw-2804	194	40	that	that	PRON
taxlaw-2804	194	41	it	it	PRON
taxlaw-2804	194	42	holds	hold	VERB
taxlaw-2804	194	43	(	(	PUNCT
taxlaw-2804	194	44	$	$	SYM
taxlaw-2804	194	45	35,000	35,000	NUM
taxlaw-2804	194	46	)	)	PUNCT
taxlaw-2804	194	47	equally	equally	ADV
taxlaw-2804	194	48	(	(	PUNCT
taxlaw-2804	194	49	$	$	SYM
taxlaw-2804	194	50	17,500	17,500	NUM
taxlaw-2804	194	51	each	each	PRON
taxlaw-2804	194	52	)	)	PUNCT
taxlaw-2804	194	53	to	to	ADP
taxlaw-2804	194	54	a	a	PRON
taxlaw-2804	194	55	and	and	CCONJ
taxlaw-2804	194	56	b.	b.	PROPN
taxlaw-2804	194	57	when	when	SCONJ
taxlaw-2804	194	58	the	the	DET
taxlaw-2804	194	59	partnership	partnership	NOUN
taxlaw-2804	194	60	sells	sell	VERB
taxlaw-2804	194	61	the	the	DET
taxlaw-2804	194	62	land	land	NOUN
taxlaw-2804	194	63	for	for	ADP
taxlaw-2804	194	64	$	$	SYM
taxlaw-2804	194	65	20,000	20,000	NUM
taxlaw-2804	194	66	,	,	PUNCT
taxlaw-2804	194	67	the	the	DET
taxlaw-2804	194	68	partnership	partnership	NOUN
taxlaw-2804	194	69	recognizes	recognize	VERB
taxlaw-2804	194	70	tax	tax	NOUN
taxlaw-2804	194	71	gain	gain	NOUN
taxlaw-2804	194	72	of	of	ADP
taxlaw-2804	194	73	$	$	SYM
taxlaw-2804	194	74	15,000	15,000	NUM
taxlaw-2804	194	75	(	(	PUNCT
taxlaw-2804	194	76	the	the	DET
taxlaw-2804	194	77	excess	excess	NOUN
taxlaw-2804	194	78	of	of	ADP
taxlaw-2804	194	79	the	the	DET
taxlaw-2804	194	80	selling	selling	NOUN
taxlaw-2804	194	81	price	price	NOUN
taxlaw-2804	194	82	over	over	ADP
taxlaw-2804	194	83	the	the	DET
taxlaw-2804	194	84	partnership‟s	partnership‟s	ADJ
taxlaw-2804	194	85	$	$	SYM
taxlaw-2804	194	86	5,000	5,000	NUM
taxlaw-2804	194	87	basis	basis	NOUN
taxlaw-2804	194	88	in	in	ADP
taxlaw-2804	194	89	the	the	DET
taxlaw-2804	194	90	land	land	NOUN
taxlaw-2804	194	91	)	)	PUNCT
taxlaw-2804	194	92	.	.	PUNCT
taxlaw-2804	195	1	regardless	regardless	ADV
taxlaw-2804	195	2	of	of	ADP
taxlaw-2804	195	3	which	which	PRON
taxlaw-2804	195	4	of	of	ADP
taxlaw-2804	195	5	the	the	DET
taxlaw-2804	195	6	three	three	NUM
taxlaw-2804	195	7	§	§	PROPN
taxlaw-2804	195	8	704(c	704(c	PROPN
taxlaw-2804	195	9	)	)	PUNCT
taxlaw-2804	195	10	methods	method	NOUN
taxlaw-2804	195	11	is	be	AUX
taxlaw-2804	195	12	used	use	VERB
taxlaw-2804	195	13	,	,	PUNCT
taxlaw-2804	195	14	the	the	DET
taxlaw-2804	195	15	ab	ab	PROPN
taxlaw-2804	195	16	partnership	partnership	NOUN
taxlaw-2804	195	17	will	will	AUX
taxlaw-2804	195	18	allocate	allocate	VERB
taxlaw-2804	195	19	this	this	DET
taxlaw-2804	195	20	$	$	SYM
taxlaw-2804	195	21	15,000	15,000	NUM
taxlaw-2804	195	22	tax	tax	NOUN
taxlaw-2804	195	23	gain	gain	NOUN
taxlaw-2804	195	24	as	as	SCONJ
taxlaw-2804	195	25	follows	follow	VERB
taxlaw-2804	195	26	:	:	PUNCT
taxlaw-2804	195	27	$	$	SYM
taxlaw-2804	195	28	12,500	12,500	NUM
taxlaw-2804	195	29	to	to	ADP
taxlaw-2804	195	30	a	a	PRON
taxlaw-2804	195	31	and	and	CCONJ
taxlaw-2804	195	32	$	$	SYM
taxlaw-2804	195	33	2,500	2,500	NUM
taxlaw-2804	195	34	to	to	PART
taxlaw-2804	195	35	b.	b.	VERB
taxlaw-2804	195	36	the	the	DET
taxlaw-2804	195	37	$	$	SYM
taxlaw-2804	195	38	12,500	12,500	NUM
taxlaw-2804	195	39	of	of	ADP
taxlaw-2804	195	40	tax	tax	NOUN
taxlaw-2804	195	41	gain	gain	NOUN
taxlaw-2804	195	42	allocated	allocate	VERB
taxlaw-2804	195	43	to	to	ADP
taxlaw-2804	195	44	a	a	PRON
taxlaw-2804	195	45	represents	represent	VERB
taxlaw-2804	195	46	the	the	DET
taxlaw-2804	195	47	$	$	SYM
taxlaw-2804	195	48	10,000	10,000	NUM
taxlaw-2804	195	49	of	of	ADP
taxlaw-2804	195	50	gain	gain	NOUN
taxlaw-2804	195	51	that	that	PRON
taxlaw-2804	195	52	accrued	accrue	VERB
taxlaw-2804	195	53	while	while	SCONJ
taxlaw-2804	195	54	the	the	DET
taxlaw-2804	195	55	land	land	NOUN
taxlaw-2804	195	56	was	be	AUX
taxlaw-2804	195	57	held	hold	VERB
taxlaw-2804	195	58	by	by	ADP
taxlaw-2804	195	59	a	a	DET
taxlaw-2804	195	60	prior	prior	NOUN
taxlaw-2804	195	61	to	to	ADP
taxlaw-2804	195	62	contributing	contribute	VERB
taxlaw-2804	195	63	the	the	DET
taxlaw-2804	195	64	land	land	NOUN
taxlaw-2804	195	65	to	to	ADP
taxlaw-2804	195	66	the	the	DET
taxlaw-2804	195	67	partnership	partnership	NOUN
taxlaw-2804	195	68	plus	plus	CCONJ
taxlaw-2804	195	69	a‟s	a‟	VERB
taxlaw-2804	195	70	50	50	NUM
taxlaw-2804	195	71	%	%	NOUN
taxlaw-2804	195	72	share	share	NOUN
taxlaw-2804	195	73	of	of	ADP
taxlaw-2804	195	74	the	the	DET
taxlaw-2804	195	75	$	$	SYM
taxlaw-2804	195	76	5,000	5,000	NUM
taxlaw-2804	195	77	gain	gain	NOUN
taxlaw-2804	195	78	that	that	PRON
taxlaw-2804	195	79	accrued	accrue	VERB
taxlaw-2804	195	80	after	after	SCONJ
taxlaw-2804	195	81	the	the	DET
taxlaw-2804	195	82	land	land	NOUN
taxlaw-2804	195	83	was	be	AUX
taxlaw-2804	195	84	contributed	contribute	VERB
taxlaw-2804	195	85	to	to	ADP
taxlaw-2804	195	86	the	the	DET
taxlaw-2804	195	87	partnership	partnership	NOUN
taxlaw-2804	195	88	.	.	PUNCT
taxlaw-2804	196	1	the	the	DET
taxlaw-2804	196	2	$	$	SYM
taxlaw-2804	196	3	2,500	2,500	NUM
taxlaw-2804	196	4	of	of	ADP
taxlaw-2804	196	5	tax	tax	NOUN
taxlaw-2804	196	6	gain	gain	NOUN
taxlaw-2804	196	7	allocated	allocate	VERB
taxlaw-2804	196	8	to	to	ADP
taxlaw-2804	196	9	b	b	PROPN
taxlaw-2804	196	10	represents	represent	VERB
taxlaw-2804	196	11	b‟s	b‟s	NOUN
taxlaw-2804	196	12	50	50	NUM
taxlaw-2804	196	13	%	%	NOUN
taxlaw-2804	196	14	share	share	NOUN
taxlaw-2804	196	15	of	of	ADP
taxlaw-2804	196	16	the	the	DET
taxlaw-2804	196	17	$	$	SYM
taxlaw-2804	196	18	5,000	5,000	NUM
taxlaw-2804	196	19	gain	gain	NOUN
taxlaw-2804	196	20	that	that	PRON
taxlaw-2804	196	21	accrued	accrue	VERB
taxlaw-2804	196	22	after	after	SCONJ
taxlaw-2804	196	23	the	the	DET
taxlaw-2804	196	24	land	land	NOUN
taxlaw-2804	196	25	was	be	AUX
taxlaw-2804	196	26	contributed	contribute	VERB
taxlaw-2804	196	27	to	to	ADP
taxlaw-2804	196	28	the	the	DET
taxlaw-2804	196	29	partnership	partnership	NOUN
taxlaw-2804	196	30	.	.	PUNCT
taxlaw-2804	197	1	finally	finally	ADV
taxlaw-2804	197	2	,	,	PUNCT
taxlaw-2804	197	3	each	each	DET
taxlaw-2804	197	4	partner‟s	partner‟s	NOUN
taxlaw-2804	197	5	basis	basis	NOUN
taxlaw-2804	197	6	in	in	ADP
taxlaw-2804	197	7	his	his	PRON
taxlaw-2804	197	8	or	or	CCONJ
taxlaw-2804	197	9	her	her	PRON
taxlaw-2804	197	10	interest	interest	NOUN
taxlaw-2804	197	11	in	in	ADP
taxlaw-2804	197	12	the	the	DET
taxlaw-2804	197	13	partnership	partnership	NOUN
taxlaw-2804	197	14	is	be	AUX
taxlaw-2804	197	15	increased	increase	VERB
taxlaw-2804	197	16	by	by	ADP
taxlaw-2804	197	17	the	the	DET
taxlaw-2804	197	18	amount	amount	NOUN
taxlaw-2804	197	19	of	of	ADP
taxlaw-2804	197	20	tax	tax	NOUN
taxlaw-2804	197	21	gain	gain	NOUN
taxlaw-2804	197	22	allocated	allocate	VERB
taxlaw-2804	197	23	to	to	ADP
taxlaw-2804	197	24	that	that	DET
taxlaw-2804	197	25	partner	partner	NOUN
taxlaw-2804	197	26	upon	upon	SCONJ
taxlaw-2804	197	27	sale	sale	NOUN
taxlaw-2804	197	28	of	of	ADP
taxlaw-2804	197	29	the	the	DET
taxlaw-2804	197	30	land	land	NOUN
taxlaw-2804	197	31	,	,	PUNCT
taxlaw-2804	197	32	27	27	NUM
taxlaw-2804	197	33	resulting	result	VERB
taxlaw-2804	197	34	in	in	ADP
taxlaw-2804	197	35	a	a	DET
taxlaw-2804	197	36	$	$	SYM
taxlaw-2804	197	37	17,500	17,500	NUM
taxlaw-2804	197	38	basis	basis	NOUN
taxlaw-2804	197	39	for	for	ADP
taxlaw-2804	197	40	each	each	DET
taxlaw-2804	197	41	partner	partner	NOUN
taxlaw-2804	197	42	.	.	PUNCT
taxlaw-2804	198	1	consequently	consequently	ADV
taxlaw-2804	198	2	,	,	PUNCT
taxlaw-2804	198	3	a	a	PRON
taxlaw-2804	198	4	and	and	CCONJ
taxlaw-2804	198	5	b	b	NOUN
taxlaw-2804	198	6	do	do	AUX
taxlaw-2804	198	7	not	not	PART
taxlaw-2804	198	8	recognize	recognize	VERB
taxlaw-2804	198	9	gain	gain	NOUN
taxlaw-2804	198	10	or	or	CCONJ
taxlaw-2804	198	11	loss	loss	NOUN
taxlaw-2804	198	12	as	as	ADP
taxlaw-2804	198	13	a	a	DET
taxlaw-2804	198	14	result	result	NOUN
taxlaw-2804	198	15	of	of	ADP
taxlaw-2804	198	16	receiving	receive	VERB
taxlaw-2804	198	17	a	a	DET
taxlaw-2804	198	18	$	$	SYM
taxlaw-2804	198	19	17,500	17,500	NUM
taxlaw-2804	198	20	cash	cash	NOUN
taxlaw-2804	198	21	distribution	distribution	NOUN
taxlaw-2804	198	22	on	on	ADP
taxlaw-2804	198	23	liquidation	liquidation	NOUN
taxlaw-2804	198	24	since	since	SCONJ
taxlaw-2804	198	25	the	the	DET
taxlaw-2804	198	26	amount	amount	NOUN
taxlaw-2804	198	27	of	of	ADP
taxlaw-2804	198	28	the	the	DET
taxlaw-2804	198	29	cash	cash	NOUN
taxlaw-2804	198	30	distribution	distribution	NOUN
taxlaw-2804	198	31	received	receive	VERB
taxlaw-2804	198	32	by	by	ADP
taxlaw-2804	198	33	each	each	DET
taxlaw-2804	198	34	partner	partner	NOUN
taxlaw-2804	198	35	equals	equal	VERB
taxlaw-2804	198	36	each	each	DET
taxlaw-2804	198	37	partner‟s	partner‟s	NOUN
taxlaw-2804	198	38	basis	basis	NOUN
taxlaw-2804	198	39	in	in	ADP
taxlaw-2804	198	40	his	his	PRON
taxlaw-2804	198	41	or	or	CCONJ
taxlaw-2804	198	42	her	her	PRON
taxlaw-2804	198	43	interest	interest	NOUN
taxlaw-2804	198	44	in	in	ADP
taxlaw-2804	198	45	the	the	DET
taxlaw-2804	198	46	partnership	partnership	NOUN
taxlaw-2804	198	47	.	.	PUNCT
taxlaw-2804	199	1	28	28	NUM
taxlaw-2804	199	2	as	as	SCONJ
taxlaw-2804	199	3	described	describe	VERB
taxlaw-2804	199	4	above	above	ADV
taxlaw-2804	199	5	,	,	PUNCT
taxlaw-2804	199	6	the	the	DET
taxlaw-2804	199	7	results	result	NOUN
taxlaw-2804	199	8	under	under	ADP
taxlaw-2804	199	9	§	§	PROPN
taxlaw-2804	199	10	704(c	704(c	PROPN
taxlaw-2804	199	11	)	)	PUNCT
taxlaw-2804	199	12	are	be	AUX
taxlaw-2804	199	13	not	not	PART
taxlaw-2804	199	14	affected	affect	VERB
taxlaw-2804	199	15	by	by	ADP
taxlaw-2804	199	16	the	the	DET
taxlaw-2804	199	17	method	method	NOUN
taxlaw-2804	199	18	elected	elect	VERB
taxlaw-2804	199	19	by	by	ADP
taxlaw-2804	199	20	a	a	DET
taxlaw-2804	199	21	partnership	partnership	NOUN
taxlaw-2804	199	22	if	if	SCONJ
taxlaw-2804	199	23	the	the	DET
taxlaw-2804	199	24	contributed	contribute	VERB
taxlaw-2804	199	25	land	land	NOUN
taxlaw-2804	199	26	appreciated	appreciate	VERB
taxlaw-2804	199	27	in	in	ADP
taxlaw-2804	199	28	value	value	NOUN
taxlaw-2804	199	29	prior	prior	ADV
taxlaw-2804	199	30	to	to	ADP
taxlaw-2804	199	31	the	the	DET
taxlaw-2804	199	32	contribution	contribution	NOUN
taxlaw-2804	199	33	and	and	CCONJ
taxlaw-2804	199	34	the	the	DET
taxlaw-2804	199	35	partnership	partnership	NOUN
taxlaw-2804	199	36	sells	sell	VERB
taxlaw-2804	199	37	the	the	DET
taxlaw-2804	199	38	land	land	NOUN
taxlaw-2804	199	39	for	for	ADP
taxlaw-2804	199	40	an	an	DET
taxlaw-2804	199	41	amount	amount	NOUN
taxlaw-2804	199	42	at	at	ADP
taxlaw-2804	199	43	least	least	ADJ
taxlaw-2804	199	44	equal	equal	ADJ
taxlaw-2804	199	45	to	to	ADP
taxlaw-2804	199	46	the	the	DET
taxlaw-2804	199	47	land‟s	land‟s	ADJ
taxlaw-2804	199	48	value	value	NOUN
taxlaw-2804	199	49	at	at	ADP
taxlaw-2804	199	50	the	the	DET
taxlaw-2804	199	51	time	time	NOUN
taxlaw-2804	199	52	of	of	ADP
taxlaw-2804	199	53	contribution	contribution	NOUN
taxlaw-2804	199	54	.	.	PUNCT
taxlaw-2804	200	1	however	however	ADV
taxlaw-2804	200	2	,	,	PUNCT
taxlaw-2804	200	3	if	if	SCONJ
taxlaw-2804	200	4	the	the	DET
taxlaw-2804	200	5	land	land	NOUN
taxlaw-2804	200	6	appreciated	appreciate	VERB
taxlaw-2804	200	7	in	in	ADP
taxlaw-2804	200	8	value	value	NOUN
taxlaw-2804	200	9	prior	prior	ADV
taxlaw-2804	200	10	to	to	ADP
taxlaw-2804	200	11	contribution	contribution	NOUN
taxlaw-2804	200	12	and	and	CCONJ
taxlaw-2804	200	13	the	the	DET
taxlaw-2804	200	14	partnership	partnership	NOUN
taxlaw-2804	200	15	sells	sell	VERB
taxlaw-2804	200	16	the	the	DET
taxlaw-2804	200	17	land	land	NOUN
taxlaw-2804	200	18	for	for	ADP
taxlaw-2804	200	19	an	an	DET
taxlaw-2804	200	20	amount	amount	NOUN
taxlaw-2804	200	21	less	less	ADJ
taxlaw-2804	200	22	than	than	ADP
taxlaw-2804	200	23	the	the	DET
taxlaw-2804	200	24	land‟s	land‟s	ADJ
taxlaw-2804	200	25	value	value	NOUN
taxlaw-2804	200	26	at	at	ADP
taxlaw-2804	200	27	the	the	DET
taxlaw-2804	200	28	time	time	NOUN
taxlaw-2804	200	29	of	of	ADP
taxlaw-2804	200	30	the	the	DET
taxlaw-2804	200	31	contribution	contribution	NOUN
taxlaw-2804	200	32	,	,	PUNCT
taxlaw-2804	200	33	the	the	DET
taxlaw-2804	200	34	tax	tax	NOUN
taxlaw-2804	200	35	results	result	NOUN
taxlaw-2804	200	36	will	will	AUX
taxlaw-2804	200	37	depend	depend	VERB
taxlaw-2804	200	38	on	on	ADP
taxlaw-2804	200	39	which	which	DET
taxlaw-2804	200	40	method	method	NOUN
taxlaw-2804	200	41	the	the	DET
taxlaw-2804	200	42	partnership	partnership	NOUN
taxlaw-2804	200	43	elects	elect	NOUN
taxlaw-2804	200	44	to	to	PART
taxlaw-2804	200	45	use	use	VERB
taxlaw-2804	200	46	for	for	ADP
taxlaw-2804	200	47	making	make	VERB
taxlaw-2804	200	48	§	§	PROPN
taxlaw-2804	200	49	704(c	704(c	PROPN
taxlaw-2804	200	50	)	)	PUNCT
taxlaw-2804	200	51	allocations	allocation	NOUN
taxlaw-2804	200	52	with	with	ADP
taxlaw-2804	200	53	respect	respect	NOUN
taxlaw-2804	200	54	to	to	ADP
taxlaw-2804	200	55	the	the	DET
taxlaw-2804	200	56	land	land	NOUN
taxlaw-2804	200	57	,	,	PUNCT
taxlaw-2804	200	58	and	and	CCONJ
taxlaw-2804	200	59	use	use	NOUN
taxlaw-2804	200	60	of	of	ADP
taxlaw-2804	200	61	the	the	DET
taxlaw-2804	200	62	remedial	remedial	ADJ
taxlaw-2804	200	63	method	method	NOUN
taxlaw-2804	200	64	most	most	ADV
taxlaw-2804	200	65	reliably	reliably	ADV
taxlaw-2804	200	66	ensures	ensure	VERB
taxlaw-2804	200	67	that	that	SCONJ
taxlaw-2804	200	68	tax	tax	NOUN
taxlaw-2804	200	69	consequences	consequence	NOUN
taxlaw-2804	200	70	will	will	AUX
taxlaw-2804	200	71	not	not	PART
taxlaw-2804	200	72	be	be	AUX
taxlaw-2804	200	73	shifted	shift	VERB
taxlaw-2804	200	74	from	from	ADP
taxlaw-2804	200	75	the	the	DET
taxlaw-2804	200	76	contributing	contribute	VERB
taxlaw-2804	200	77	partner	partner	NOUN
taxlaw-2804	200	78	to	to	ADP
taxlaw-2804	200	79	other	other	ADJ
taxlaw-2804	200	80	partners	partner	NOUN
taxlaw-2804	200	81	.	.	PUNCT
taxlaw-2804	201	1	moreover	moreover	ADV
taxlaw-2804	201	2	,	,	PUNCT
taxlaw-2804	201	3	while	while	SCONJ
taxlaw-2804	201	4	partners	partner	NOUN
taxlaw-2804	201	5	do	do	AUX
taxlaw-2804	201	6	not	not	PART
taxlaw-2804	201	7	expect	expect	VERB
taxlaw-2804	201	8	land	land	NOUN
taxlaw-2804	201	9	to	to	PART
taxlaw-2804	201	10	decrease	decrease	VERB
taxlaw-2804	201	11	in	in	ADP
taxlaw-2804	201	12	value	value	NOUN
taxlaw-2804	201	13	after	after	SCONJ
taxlaw-2804	201	14	it	it	PRON
taxlaw-2804	201	15	is	be	AUX
taxlaw-2804	201	16	contributed	contribute	VERB
taxlaw-2804	201	17	to	to	ADP
taxlaw-2804	201	18	a	a	DET
taxlaw-2804	201	19	partnership	partnership	NOUN
taxlaw-2804	201	20	,	,	PUNCT
taxlaw-2804	201	21	the	the	DET
taxlaw-2804	201	22	value	value	NOUN
taxlaw-2804	201	23	of	of	ADP
taxlaw-2804	201	24	contributed	contribute	VERB
taxlaw-2804	201	25	land	land	NOUN
taxlaw-2804	201	26	often	often	ADV
taxlaw-2804	201	27	declines	decline	VERB
taxlaw-2804	201	28	–	–	PUNCT
taxlaw-2804	201	29	a	a	DET
taxlaw-2804	201	30	fact	fact	NOUN
taxlaw-2804	201	31	of	of	ADP
taxlaw-2804	201	32	which	which	PRON
taxlaw-2804	201	33	many	many	ADJ
taxlaw-2804	201	34	real	real	ADJ
taxlaw-2804	201	35	estate	estate	NOUN
taxlaw-2804	201	36	partnerships	partnership	NOUN
taxlaw-2804	201	37	were	be	AUX
taxlaw-2804	201	38	reminded	remind	VERB
taxlaw-2804	201	39	in	in	ADP
taxlaw-2804	201	40	the	the	DET
taxlaw-2804	201	41	recent	recent	ADJ
taxlaw-2804	201	42	economic	economic	ADJ
taxlaw-2804	201	43	downturn	downturn	NOUN
taxlaw-2804	201	44	.	.	PUNCT
taxlaw-2804	202	1	furthermore	furthermore	ADV
taxlaw-2804	202	2	,	,	PUNCT
taxlaw-2804	202	3	in	in	ADP
taxlaw-2804	202	4	the	the	DET
taxlaw-2804	202	5	case	case	NOUN
taxlaw-2804	202	6	of	of	ADP
taxlaw-2804	202	7	depreciable	depreciable	ADJ
taxlaw-2804	202	8	property	property	NOUN
taxlaw-2804	202	9	,	,	PUNCT
taxlaw-2804	202	10	the	the	DET
taxlaw-2804	202	11	method	method	NOUN
taxlaw-2804	202	12	elected	elect	VERB
taxlaw-2804	202	13	by	by	ADP
taxlaw-2804	202	14	the	the	DET
taxlaw-2804	202	15	partnership	partnership	NOUN
taxlaw-2804	202	16	can	can	AUX
taxlaw-2804	202	17	affect	affect	VERB
taxlaw-2804	202	18	the	the	DET
taxlaw-2804	202	19	allocation	allocation	NOUN
taxlaw-2804	202	20	of	of	ADP
taxlaw-2804	202	21	depreciation	depreciation	NOUN
taxlaw-2804	202	22	deductions	deduction	NOUN
taxlaw-2804	202	23	even	even	ADV
taxlaw-2804	202	24	if	if	SCONJ
taxlaw-2804	202	25	the	the	DET
taxlaw-2804	202	26	value	value	NOUN
taxlaw-2804	202	27	of	of	ADP
taxlaw-2804	202	28	the	the	DET
taxlaw-2804	202	29	property	property	NOUN
taxlaw-2804	202	30	does	do	AUX
taxlaw-2804	202	31	not	not	PART
taxlaw-2804	202	32	decline	decline	VERB
taxlaw-2804	202	33	,	,	PUNCT
taxlaw-2804	202	34	and	and	CCONJ
taxlaw-2804	202	35	in	in	ADP
taxlaw-2804	202	36	this	this	DET
taxlaw-2804	202	37	area	area	NOUN
taxlaw-2804	202	38	as	as	ADV
taxlaw-2804	202	39	well	well	ADV
taxlaw-2804	202	40	,	,	PUNCT
taxlaw-2804	202	41	the	the	DET
taxlaw-2804	202	42	remedial	remedial	ADJ
taxlaw-2804	202	43	method	method	NOUN
taxlaw-2804	202	44	most	most	ADV
taxlaw-2804	202	45	consistently	consistently	ADV
taxlaw-2804	202	46	guarantees	guarantee	VERB
taxlaw-2804	202	47	that	that	SCONJ
taxlaw-2804	202	48	tax	tax	NOUN
taxlaw-2804	202	49	consequences	consequence	NOUN
taxlaw-2804	202	50	will	will	AUX
taxlaw-2804	202	51	not	not	PART
taxlaw-2804	202	52	be	be	AUX
taxlaw-2804	202	53	shifted	shift	VERB
taxlaw-2804	202	54	from	from	ADP
taxlaw-2804	202	55	the	the	DET
taxlaw-2804	202	56	contributing	contribute	VERB
taxlaw-2804	202	57	partner	partner	NOUN
taxlaw-2804	202	58	to	to	ADP
taxlaw-2804	202	59	a	a	DET
taxlaw-2804	202	60	non	non	ADJ
taxlaw-2804	202	61	-	-	ADJ
taxlaw-2804	202	62	contributing	contributing	ADJ
taxlaw-2804	202	63	partner	partner	NOUN
taxlaw-2804	202	64	.	.	PUNCT
taxlaw-2804	203	1	29	29	NUM
taxlaw-2804	203	2	26	26	NUM
taxlaw-2804	203	3	treas	trea	NOUN
taxlaw-2804	203	4	.	.	PUNCT
taxlaw-2804	204	1	reg	reg	PROPN
taxlaw-2804	204	2	.	.	PUNCT
taxlaw-2804	205	1	§	§	PROPN
taxlaw-2804	205	2	1.704	1.704	NUM
taxlaw-2804	205	3	-	-	SYM
taxlaw-2804	205	4	3(a)(10	3(a)(10	NUM
taxlaw-2804	205	5	)	)	PUNCT
taxlaw-2804	205	6	(	(	PUNCT
taxlaw-2804	205	7	2010	2010	NUM
taxlaw-2804	205	8	)	)	PUNCT
taxlaw-2804	205	9	.	.	PUNCT
taxlaw-2804	206	1	27	27	NUM
taxlaw-2804	206	2	i.r.c	i.r.c	NOUN
taxlaw-2804	206	3	.	.	PUNCT
taxlaw-2804	207	1	§	§	PROPN
taxlaw-2804	207	2	705(a)(1)(a	705(a)(1)(a	PROPN
taxlaw-2804	207	3	)	)	PUNCT
taxlaw-2804	207	4	(	(	PUNCT
taxlaw-2804	207	5	2010	2010	NUM
taxlaw-2804	207	6	)	)	PUNCT
taxlaw-2804	207	7	.	.	PUNCT
taxlaw-2804	208	1	28	28	NUM
taxlaw-2804	208	2	i.r.c	i.r.c	NOUN
taxlaw-2804	208	3	.	.	PUNCT
taxlaw-2804	209	1	§	§	PROPN
taxlaw-2804	209	2	731(a	731(a	PROPN
taxlaw-2804	209	3	)	)	PUNCT
taxlaw-2804	209	4	(	(	PUNCT
taxlaw-2804	209	5	2010	2010	NUM
taxlaw-2804	209	6	)	)	PUNCT
taxlaw-2804	209	7	.	.	PUNCT
taxlaw-2804	210	1	29	29	NUM
taxlaw-2804	210	2	this	this	PRON
taxlaw-2804	210	3	can	can	AUX
taxlaw-2804	210	4	be	be	AUX
taxlaw-2804	210	5	illustrated	illustrate	VERB
taxlaw-2804	210	6	with	with	ADP
taxlaw-2804	210	7	an	an	DET
taxlaw-2804	210	8	example	example	NOUN
taxlaw-2804	210	9	that	that	PRON
taxlaw-2804	210	10	is	be	AUX
taxlaw-2804	210	11	a	a	DET
taxlaw-2804	210	12	simplified	simplified	ADJ
taxlaw-2804	210	13	version	version	NOUN
taxlaw-2804	210	14	of	of	ADP
taxlaw-2804	210	15	the	the	DET
taxlaw-2804	210	16	facts	fact	NOUN
taxlaw-2804	210	17	of	of	ADP
taxlaw-2804	210	18	castle	castle	ADJ
taxlaw-2804	210	19	harbour	harbour	NOUN
taxlaw-2804	210	20	.	.	PUNCT
taxlaw-2804	211	1	tifd	tifd	VERB
taxlaw-2804	211	2	iii	iii	NUM
taxlaw-2804	211	3	-	-	PUNCT
taxlaw-2804	211	4	e	e	PROPN
taxlaw-2804	211	5	,	,	PUNCT
taxlaw-2804	211	6	inc	inc	PROPN
taxlaw-2804	211	7	.	.	PROPN
taxlaw-2804	212	1	v.	v.	PROPN
taxlaw-2804	212	2	u.s	u.s	PROPN
taxlaw-2804	212	3	.	.	PROPN
taxlaw-2804	212	4	(	(	PUNCT
taxlaw-2804	212	5	castle	castle	NOUN
taxlaw-2804	212	6	harbour	harbour	PROPN
taxlaw-2804	212	7	)	)	PUNCT
taxlaw-2804	212	8	,	,	PUNCT
taxlaw-2804	212	9	459	459	NUM
taxlaw-2804	212	10	f.3d	f.3d	NUM
taxlaw-2804	212	11	220	220	NUM
taxlaw-2804	212	12	(	(	PUNCT
taxlaw-2804	212	13	2d	2d	NUM
taxlaw-2804	212	14	cir	cir	NOUN
taxlaw-2804	212	15	.	.	PUNCT
taxlaw-2804	212	16	2006	2006	NUM
taxlaw-2804	212	17	)	)	PUNCT
taxlaw-2804	212	18	.	.	PUNCT
taxlaw-2804	213	1	assume	assume	VERB
taxlaw-2804	213	2	t	t	PROPN
taxlaw-2804	213	3	and	and	CCONJ
taxlaw-2804	213	4	te	te	PART
taxlaw-2804	213	5	form	form	VERB
taxlaw-2804	213	6	an	an	DET
taxlaw-2804	213	7	entity	entity	NOUN
taxlaw-2804	213	8	that	that	PRON
taxlaw-2804	213	9	is	be	AUX
taxlaw-2804	213	10	treated	treat	VERB
taxlaw-2804	213	11	as	as	ADP
taxlaw-2804	213	12	a	a	DET
taxlaw-2804	213	13	partnership	partnership	NOUN
taxlaw-2804	213	14	for	for	ADP
taxlaw-2804	213	15	tax	tax	NOUN
taxlaw-2804	213	16	purposes	purpose	NOUN
taxlaw-2804	213	17	.	.	PUNCT
taxlaw-2804	214	1	t	t	PROPN
taxlaw-2804	214	2	is	be	AUX
taxlaw-2804	214	3	subject	subject	ADJ
taxlaw-2804	214	4	to	to	ADP
taxlaw-2804	214	5	u.s	u.s	PROPN
taxlaw-2804	214	6	.	.	PROPN
taxlaw-2804	214	7	tax	tax	NOUN
taxlaw-2804	214	8	on	on	ADP
taxlaw-2804	214	9	income	income	NOUN
taxlaw-2804	214	10	allocated	allocate	VERB
taxlaw-2804	214	11	to	to	ADP
taxlaw-2804	214	12	t	t	PROPN
taxlaw-2804	214	13	from	from	ADP
taxlaw-2804	214	14	the	the	DET
taxlaw-2804	214	15	partnership	partnership	NOUN
taxlaw-2804	214	16	,	,	PUNCT
taxlaw-2804	214	17	but	but	CCONJ
taxlaw-2804	214	18	te	te	PROPN
taxlaw-2804	214	19	is	be	AUX
taxlaw-2804	214	20	not	not	PART
taxlaw-2804	214	21	subject	subject	ADJ
taxlaw-2804	214	22	to	to	ADP
taxlaw-2804	214	23	u.s	u.s	PROPN
taxlaw-2804	214	24	.	.	PROPN
taxlaw-2804	214	25	tax	tax	NOUN
taxlaw-2804	214	26	on	on	ADP
taxlaw-2804	214	27	income	income	NOUN
taxlaw-2804	214	28	allocated	allocate	VERB
taxlaw-2804	214	29	to	to	ADP
taxlaw-2804	214	30	te	te	PROPN
taxlaw-2804	214	31	from	from	ADP
taxlaw-2804	214	32	the	the	DET
taxlaw-2804	214	33	partnership	partnership	NOUN
taxlaw-2804	214	34	.	.	PUNCT
taxlaw-2804	215	1	t	t	PROPN
taxlaw-2804	215	2	contributes	contribute	VERB
taxlaw-2804	215	3	airplanes	airplane	NOUN
taxlaw-2804	215	4	to	to	ADP
taxlaw-2804	215	5	the	the	DET
taxlaw-2804	215	6	partnership	partnership	NOUN
taxlaw-2804	215	7	.	.	PUNCT
taxlaw-2804	216	1	the	the	DET
taxlaw-2804	216	2	airplanes	airplane	NOUN
taxlaw-2804	216	3	are	be	AUX
taxlaw-2804	216	4	depreciable	depreciable	ADJ
taxlaw-2804	216	5	.	.	PUNCT
taxlaw-2804	217	1	at	at	ADP
taxlaw-2804	217	2	the	the	DET
taxlaw-2804	217	3	time	time	NOUN
taxlaw-2804	217	4	of	of	ADP
taxlaw-2804	217	5	the	the	DET
taxlaw-2804	217	6	contribution	contribution	NOUN
taxlaw-2804	217	7	,	,	PUNCT
taxlaw-2804	217	8	the	the	DET
taxlaw-2804	217	9	airplanes	airplane	NOUN
taxlaw-2804	217	10	are	be	AUX
taxlaw-2804	217	11	worth	worth	ADJ
taxlaw-2804	217	12	$	$	SYM
taxlaw-2804	217	13	1,000	1,000	NUM
taxlaw-2804	217	14	,	,	PUNCT
taxlaw-2804	217	15	but	but	CCONJ
taxlaw-2804	217	16	the	the	DET
taxlaw-2804	217	17	airplanes	airplane	NOUN
taxlaw-2804	217	18	have	have	VERB
taxlaw-2804	217	19	a	a	DET
taxlaw-2804	217	20	tax	tax	NOUN
taxlaw-2804	217	21	basis	basis	NOUN
taxlaw-2804	217	22	of	of	ADP
taxlaw-2804	217	23	$	$	SYM
taxlaw-2804	217	24	100	100	NUM
taxlaw-2804	217	25	.	.	PUNCT
taxlaw-2804	218	1	furthermore	furthermore	ADV
taxlaw-2804	218	2	,	,	PUNCT
taxlaw-2804	218	3	the	the	DET
taxlaw-2804	218	4	airplanes	airplane	NOUN
taxlaw-2804	218	5	have	have	VERB
taxlaw-2804	218	6	a	a	DET
taxlaw-2804	218	7	remaining	remain	VERB
taxlaw-2804	218	8	depreciation	depreciation	NOUN
taxlaw-2804	218	9	recovery	recovery	NOUN
taxlaw-2804	218	10	period	period	NOUN
taxlaw-2804	218	11	of	of	ADP
taxlaw-2804	218	12	one	one	NUM
taxlaw-2804	218	13	year	year	NOUN
taxlaw-2804	218	14	.	.	PUNCT
taxlaw-2804	219	1	te	te	PROPN
taxlaw-2804	219	2	contributes	contribute	VERB
taxlaw-2804	219	3	$	$	SYM
taxlaw-2804	219	4	1	1	NUM
taxlaw-2804	219	5	of	of	ADP
taxlaw-2804	219	6	cash	cash	NOUN
taxlaw-2804	219	7	to	to	ADP
taxlaw-2804	219	8	the	the	DET
taxlaw-2804	219	9	partnership	partnership	NOUN
taxlaw-2804	219	10	.	.	PUNCT
taxlaw-2804	220	1	the	the	DET
taxlaw-2804	220	2	2011	2011	NUM
taxlaw-2804	220	3	]	]	PUNCT
taxlaw-2804	220	4	making	make	VERB
taxlaw-2804	220	5	partnerships	partnership	NOUN
taxlaw-2804	220	6	work	work	VERB
taxlaw-2804	220	7	for	for	ADP
taxlaw-2804	220	8	mom	mom	NOUN
taxlaw-2804	220	9	and	and	CCONJ
taxlaw-2804	220	10	pop	pop	NOUN
taxlaw-2804	220	11	and	and	CCONJ
taxlaw-2804	220	12	everyone	everyone	PRON
taxlaw-2804	220	13	else	else	ADV
taxlaw-2804	220	14	255	255	NUM
taxlaw-2804	220	15	in	in	ADP
taxlaw-2804	220	16	order	order	NOUN
taxlaw-2804	220	17	to	to	PART
taxlaw-2804	220	18	demonstrate	demonstrate	VERB
taxlaw-2804	220	19	the	the	DET
taxlaw-2804	220	20	impact	impact	NOUN
taxlaw-2804	220	21	of	of	ADP
taxlaw-2804	220	22	the	the	DET
taxlaw-2804	220	23	particular	particular	ADJ
taxlaw-2804	220	24	§	§	PROPN
taxlaw-2804	220	25	704(c	704(c	PROPN
taxlaw-2804	220	26	)	)	PUNCT
taxlaw-2804	220	27	method	method	NOUN
taxlaw-2804	220	28	elected	elect	VERB
taxlaw-2804	220	29	in	in	ADP
taxlaw-2804	220	30	a	a	DET
taxlaw-2804	220	31	case	case	NOUN
taxlaw-2804	220	32	in	in	ADP
taxlaw-2804	220	33	which	which	PRON
taxlaw-2804	220	34	the	the	DET
taxlaw-2804	220	35	value	value	NOUN
taxlaw-2804	220	36	of	of	ADP
taxlaw-2804	220	37	appreciated	appreciated	ADJ
taxlaw-2804	220	38	land	land	NOUN
taxlaw-2804	220	39	declines	decline	NOUN
taxlaw-2804	220	40	after	after	ADP
taxlaw-2804	220	41	contribution	contribution	NOUN
taxlaw-2804	220	42	to	to	ADP
taxlaw-2804	220	43	a	a	DET
taxlaw-2804	220	44	partnership	partnership	NOUN
taxlaw-2804	220	45	,	,	PUNCT
taxlaw-2804	220	46	assume	assume	VERB
taxlaw-2804	220	47	the	the	DET
taxlaw-2804	220	48	following	follow	VERB
taxlaw-2804	220	49	facts	fact	NOUN
taxlaw-2804	220	50	:	:	PUNCT
taxlaw-2804	220	51	example	example	NOUN
taxlaw-2804	220	52	1a	1a	NUM
taxlaw-2804	220	53	.	.	PUNCT
taxlaw-2804	221	1	an	an	DET
taxlaw-2804	221	2	individual	individual	NOUN
taxlaw-2804	221	3	,	,	PUNCT
taxlaw-2804	221	4	a	a	PRON
taxlaw-2804	221	5	,	,	PUNCT
taxlaw-2804	221	6	owns	own	VERB
taxlaw-2804	221	7	a	a	DET
taxlaw-2804	221	8	piece	piece	NOUN
taxlaw-2804	221	9	of	of	ADP
taxlaw-2804	221	10	land	land	NOUN
taxlaw-2804	221	11	that	that	PRON
taxlaw-2804	221	12	a	a	DET
taxlaw-2804	221	13	acquired	acquire	VERB
taxlaw-2804	221	14	some	some	DET
taxlaw-2804	221	15	time	time	NOUN
taxlaw-2804	221	16	ago	ago	ADV
taxlaw-2804	221	17	for	for	ADP
taxlaw-2804	221	18	$	$	SYM
taxlaw-2804	221	19	5,000	5,000	NUM
taxlaw-2804	221	20	.	.	PUNCT
taxlaw-2804	222	1	the	the	DET
taxlaw-2804	222	2	value	value	NOUN
taxlaw-2804	222	3	of	of	ADP
taxlaw-2804	222	4	the	the	DET
taxlaw-2804	222	5	land	land	NOUN
taxlaw-2804	222	6	has	have	AUX
taxlaw-2804	222	7	increased	increase	VERB
taxlaw-2804	222	8	over	over	ADP
taxlaw-2804	222	9	time	time	NOUN
taxlaw-2804	222	10	so	so	SCONJ
taxlaw-2804	222	11	that	that	SCONJ
taxlaw-2804	222	12	the	the	DET
taxlaw-2804	222	13	land	land	NOUN
taxlaw-2804	222	14	is	be	AUX
taxlaw-2804	222	15	currently	currently	ADV
taxlaw-2804	222	16	worth	worth	ADJ
taxlaw-2804	222	17	$	$	SYM
taxlaw-2804	222	18	15,000	15,000	NUM
taxlaw-2804	222	19	.	.	PUNCT
taxlaw-2804	223	1	a	a	PRON
taxlaw-2804	223	2	and	and	CCONJ
taxlaw-2804	223	3	b	b	NOUN
taxlaw-2804	223	4	,	,	PUNCT
taxlaw-2804	223	5	another	another	DET
taxlaw-2804	223	6	individual	individual	NOUN
taxlaw-2804	223	7	,	,	PUNCT
taxlaw-2804	223	8	form	form	VERB
taxlaw-2804	223	9	an	an	DET
taxlaw-2804	223	10	entity	entity	NOUN
taxlaw-2804	223	11	that	that	PRON
taxlaw-2804	223	12	is	be	AUX
taxlaw-2804	223	13	treated	treat	VERB
taxlaw-2804	223	14	as	as	ADP
taxlaw-2804	223	15	a	a	DET
taxlaw-2804	223	16	partnership	partnership	NOUN
taxlaw-2804	223	17	for	for	ADP
taxlaw-2804	223	18	tax	tax	NOUN
taxlaw-2804	223	19	purposes	purpose	NOUN
taxlaw-2804	223	20	.	.	PUNCT
taxlaw-2804	224	1	a	a	PRON
taxlaw-2804	224	2	contributes	contribute	VERB
taxlaw-2804	224	3	the	the	DET
taxlaw-2804	224	4	land	land	NOUN
taxlaw-2804	224	5	and	and	CCONJ
taxlaw-2804	224	6	b	b	NOUN
taxlaw-2804	224	7	contributes	contribute	VERB
taxlaw-2804	224	8	$	$	SYM
taxlaw-2804	224	9	15,000	15,000	NUM
taxlaw-2804	224	10	cash	cash	NOUN
taxlaw-2804	224	11	to	to	ADP
taxlaw-2804	224	12	this	this	DET
taxlaw-2804	224	13	newly	newly	ADV
taxlaw-2804	224	14	formed	form	VERB
taxlaw-2804	224	15	ab	ab	PROPN
taxlaw-2804	224	16	partnership	partnership	PROPN
taxlaw-2804	224	17	,	,	PUNCT
taxlaw-2804	224	18	each	each	PRON
taxlaw-2804	224	19	in	in	ADP
taxlaw-2804	224	20	exchange	exchange	NOUN
taxlaw-2804	224	21	for	for	ADP
taxlaw-2804	224	22	a	a	DET
taxlaw-2804	224	23	50	50	NUM
taxlaw-2804	224	24	%	%	NOUN
taxlaw-2804	224	25	interest	interest	NOUN
taxlaw-2804	224	26	in	in	ADP
taxlaw-2804	224	27	the	the	DET
taxlaw-2804	224	28	ab	ab	PROPN
taxlaw-2804	224	29	partnership	partnership	NOUN
taxlaw-2804	224	30	.	.	PUNCT
taxlaw-2804	225	1	as	as	ADP
taxlaw-2804	225	2	a	a	DET
taxlaw-2804	225	3	result	result	NOUN
taxlaw-2804	225	4	of	of	ADP
taxlaw-2804	225	5	the	the	DET
taxlaw-2804	225	6	contribution	contribution	NOUN
taxlaw-2804	225	7	,	,	PUNCT
taxlaw-2804	225	8	a	a	PRON
taxlaw-2804	225	9	does	do	AUX
taxlaw-2804	225	10	not	not	PART
taxlaw-2804	225	11	recognize	recognize	VERB
taxlaw-2804	225	12	any	any	DET
taxlaw-2804	225	13	tax	tax	NOUN
taxlaw-2804	225	14	gain	gain	NOUN
taxlaw-2804	225	15	.	.	PUNCT
taxlaw-2804	226	1	30	30	NUM
taxlaw-2804	226	2	following	follow	VERB
taxlaw-2804	226	3	the	the	DET
taxlaw-2804	226	4	contribution	contribution	NOUN
taxlaw-2804	226	5	,	,	PUNCT
taxlaw-2804	226	6	the	the	DET
taxlaw-2804	226	7	partnership‟s	partnership‟s	ADJ
taxlaw-2804	226	8	basis	basis	NOUN
taxlaw-2804	226	9	in	in	ADP
taxlaw-2804	226	10	the	the	DET
taxlaw-2804	226	11	land	land	NOUN
taxlaw-2804	226	12	is	be	AUX
taxlaw-2804	226	13	$	$	SYM
taxlaw-2804	226	14	5,000	5,000	NUM
taxlaw-2804	226	15	,	,	PUNCT
taxlaw-2804	226	16	31	31	NUM
taxlaw-2804	226	17	a‟s	a‟	VERB
taxlaw-2804	226	18	basis	basis	NOUN
taxlaw-2804	226	19	in	in	ADP
taxlaw-2804	226	20	his	his	PRON
taxlaw-2804	226	21	or	or	CCONJ
taxlaw-2804	226	22	her	her	PRON
taxlaw-2804	226	23	interest	interest	NOUN
taxlaw-2804	226	24	in	in	ADP
taxlaw-2804	226	25	the	the	DET
taxlaw-2804	226	26	partnership	partnership	NOUN
taxlaw-2804	226	27	is	be	AUX
taxlaw-2804	226	28	$	$	SYM
taxlaw-2804	226	29	5,000	5,000	NUM
taxlaw-2804	226	30	,	,	PUNCT
taxlaw-2804	226	31	32	32	NUM
taxlaw-2804	226	32	and	and	CCONJ
taxlaw-2804	226	33	b‟s	b‟s	NOUN
taxlaw-2804	226	34	basis	basis	NOUN
taxlaw-2804	226	35	in	in	ADP
taxlaw-2804	226	36	his	his	PRON
taxlaw-2804	226	37	or	or	CCONJ
taxlaw-2804	226	38	her	her	PRON
taxlaw-2804	226	39	interest	interest	NOUN
taxlaw-2804	226	40	in	in	ADP
taxlaw-2804	226	41	the	the	DET
taxlaw-2804	226	42	partnership	partnership	NOUN
taxlaw-2804	226	43	is	be	AUX
taxlaw-2804	226	44	$	$	SYM
taxlaw-2804	226	45	15,000	15,000	NUM
taxlaw-2804	226	46	.	.	PUNCT
taxlaw-2804	227	1	33	33	NUM
taxlaw-2804	227	2	one	one	NUM
taxlaw-2804	227	3	partnership	partnership	NOUN
taxlaw-2804	227	4	leases	lease	VERB
taxlaw-2804	227	5	the	the	DET
taxlaw-2804	227	6	airplanes	airplane	NOUN
taxlaw-2804	227	7	to	to	ADP
taxlaw-2804	227	8	a	a	DET
taxlaw-2804	227	9	third	third	ADJ
taxlaw-2804	227	10	party	party	NOUN
taxlaw-2804	227	11	and	and	CCONJ
taxlaw-2804	227	12	earns	earn	VERB
taxlaw-2804	227	13	$	$	SYM
taxlaw-2804	227	14	1,000	1,000	NUM
taxlaw-2804	227	15	of	of	ADP
taxlaw-2804	227	16	rental	rental	ADJ
taxlaw-2804	227	17	income	income	NOUN
taxlaw-2804	227	18	for	for	ADP
taxlaw-2804	227	19	one	one	NUM
taxlaw-2804	227	20	year	year	NOUN
taxlaw-2804	227	21	.	.	PUNCT
taxlaw-2804	228	1	the	the	DET
taxlaw-2804	228	2	partnership	partnership	NOUN
taxlaw-2804	228	3	sells	sell	VERB
taxlaw-2804	228	4	the	the	DET
taxlaw-2804	228	5	airplanes	airplane	NOUN
taxlaw-2804	228	6	for	for	ADP
taxlaw-2804	228	7	$	$	SYM
taxlaw-2804	228	8	0	0	NUM
taxlaw-2804	228	9	and	and	CCONJ
taxlaw-2804	228	10	liquidates	liquidate	NOUN
taxlaw-2804	228	11	in	in	ADP
taxlaw-2804	228	12	year	year	NOUN
taxlaw-2804	228	13	10	10	NUM
taxlaw-2804	228	14	.	.	PUNCT
taxlaw-2804	229	1	assume	assume	VERB
taxlaw-2804	229	2	the	the	DET
taxlaw-2804	229	3	partnership	partnership	NOUN
taxlaw-2804	229	4	agrees	agree	VERB
taxlaw-2804	229	5	that	that	SCONJ
taxlaw-2804	229	6	,	,	PUNCT
taxlaw-2804	229	7	for	for	ADP
taxlaw-2804	229	8	purposes	purpose	NOUN
taxlaw-2804	229	9	of	of	ADP
taxlaw-2804	229	10	determining	determine	VERB
taxlaw-2804	229	11	the	the	DET
taxlaw-2804	229	12	partners‟	partners‟	PROPN
taxlaw-2804	229	13	book	book	NOUN
taxlaw-2804	229	14	capital	capital	NOUN
taxlaw-2804	229	15	accounts	account	NOUN
taxlaw-2804	229	16	that	that	PRON
taxlaw-2804	229	17	will	will	AUX
taxlaw-2804	229	18	measure	measure	VERB
taxlaw-2804	229	19	the	the	DET
taxlaw-2804	229	20	amount	amount	NOUN
taxlaw-2804	229	21	each	each	DET
taxlaw-2804	229	22	partner	partner	NOUN
taxlaw-2804	229	23	is	be	AUX
taxlaw-2804	229	24	entitled	entitle	VERB
taxlaw-2804	229	25	to	to	PART
taxlaw-2804	229	26	receive	receive	VERB
taxlaw-2804	229	27	on	on	ADP
taxlaw-2804	229	28	liquidation	liquidation	NOUN
taxlaw-2804	229	29	of	of	ADP
taxlaw-2804	229	30	the	the	DET
taxlaw-2804	229	31	partnership	partnership	NOUN
taxlaw-2804	229	32	,	,	PUNCT
taxlaw-2804	229	33	all	all	DET
taxlaw-2804	229	34	book	book	NOUN
taxlaw-2804	229	35	income	income	NOUN
taxlaw-2804	229	36	and	and	CCONJ
taxlaw-2804	229	37	loss	loss	NOUN
taxlaw-2804	229	38	will	will	AUX
taxlaw-2804	229	39	be	be	AUX
taxlaw-2804	229	40	allocated	allocate	VERB
taxlaw-2804	229	41	99	99	NUM
taxlaw-2804	229	42	%	%	NOUN
taxlaw-2804	229	43	to	to	ADP
taxlaw-2804	229	44	te	te	PROPN
taxlaw-2804	229	45	and	and	CCONJ
taxlaw-2804	229	46	1	1	NUM
taxlaw-2804	229	47	%	%	NOUN
taxlaw-2804	229	48	to	to	ADP
taxlaw-2804	229	49	t.	t.	PROPN
taxlaw-2804	229	50	in	in	ADP
taxlaw-2804	229	51	year	year	NOUN
taxlaw-2804	229	52	1	1	NUM
taxlaw-2804	229	53	,	,	PUNCT
taxlaw-2804	229	54	the	the	DET
taxlaw-2804	229	55	book	book	NOUN
taxlaw-2804	229	56	items	item	NOUN
taxlaw-2804	229	57	that	that	PRON
taxlaw-2804	229	58	are	be	AUX
taxlaw-2804	229	59	allocated	allocate	VERB
taxlaw-2804	229	60	99	99	NUM
taxlaw-2804	229	61	%	%	NOUN
taxlaw-2804	229	62	to	to	ADP
taxlaw-2804	229	63	te	te	PROPN
taxlaw-2804	229	64	and	and	CCONJ
taxlaw-2804	229	65	1	1	NUM
taxlaw-2804	229	66	%	%	NOUN
taxlaw-2804	229	67	to	to	ADP
taxlaw-2804	229	68	t	t	PROPN
taxlaw-2804	229	69	consist	consist	VERB
taxlaw-2804	229	70	of	of	ADP
taxlaw-2804	229	71	:	:	PUNCT
taxlaw-2804	229	72	(	(	PUNCT
taxlaw-2804	229	73	1	1	X
taxlaw-2804	229	74	)	)	PUNCT
taxlaw-2804	229	75	book	book	NOUN
taxlaw-2804	229	76	depreciation	depreciation	NOUN
taxlaw-2804	229	77	of	of	ADP
taxlaw-2804	229	78	$	$	SYM
taxlaw-2804	229	79	1,000	1,000	NUM
taxlaw-2804	229	80	(	(	PUNCT
taxlaw-2804	229	81	measured	measure	VERB
taxlaw-2804	229	82	as	as	ADP
taxlaw-2804	229	83	:	:	PUNCT
taxlaw-2804	229	84	$	$	SYM
taxlaw-2804	229	85	1,000	1,000	NUM
taxlaw-2804	229	86	beginning	begin	VERB
taxlaw-2804	229	87	book	book	NOUN
taxlaw-2804	229	88	value	value	NOUN
taxlaw-2804	229	89	of	of	ADP
taxlaw-2804	229	90	airplanes	airplane	NOUN
taxlaw-2804	229	91	x	x	SYM
taxlaw-2804	229	92	(	(	PUNCT
taxlaw-2804	229	93	$	$	SYM
taxlaw-2804	229	94	100	100	NUM
taxlaw-2804	229	95	tax	tax	NOUN
taxlaw-2804	229	96	depreciation/$100	depreciation/$100	NOUN
taxlaw-2804	229	97	beginning	begin	VERB
taxlaw-2804	229	98	tax	tax	NOUN
taxlaw-2804	229	99	basis	basis	NOUN
taxlaw-2804	229	100	of	of	ADP
taxlaw-2804	229	101	airplanes	airplane	NOUN
taxlaw-2804	229	102	)	)	PUNCT
taxlaw-2804	229	103	per	per	ADP
taxlaw-2804	229	104	treas	treas	PROPN
taxlaw-2804	229	105	.	.	PUNCT
taxlaw-2804	230	1	reg	reg	PROPN
taxlaw-2804	230	2	.	.	PUNCT
taxlaw-2804	231	1	§	§	PROPN
taxlaw-2804	231	2	1.704	1.704	NUM
taxlaw-2804	231	3	-	-	NUM
taxlaw-2804	231	4	1(b)(2)(iv)(g)(3	1(b)(2)(iv)(g)(3	NUM
taxlaw-2804	231	5	)	)	PUNCT
taxlaw-2804	231	6	)	)	PUNCT
taxlaw-2804	231	7	and	and	CCONJ
taxlaw-2804	231	8	(	(	PUNCT
taxlaw-2804	231	9	2	2	NUM
taxlaw-2804	231	10	)	)	PUNCT
taxlaw-2804	231	11	$	$	SYM
taxlaw-2804	231	12	1,000	1,000	NUM
taxlaw-2804	231	13	of	of	ADP
taxlaw-2804	231	14	rent	rent	NOUN
taxlaw-2804	231	15	received	receive	VERB
taxlaw-2804	231	16	.	.	PUNCT
taxlaw-2804	232	1	thus	thus	ADV
taxlaw-2804	232	2	,	,	PUNCT
taxlaw-2804	232	3	on	on	ADP
taxlaw-2804	232	4	net	net	ADJ
taxlaw-2804	232	5	$	$	SYM
taxlaw-2804	232	6	0	0	NUM
taxlaw-2804	232	7	of	of	ADP
taxlaw-2804	232	8	book	book	NOUN
taxlaw-2804	232	9	gain	gain	NOUN
taxlaw-2804	232	10	is	be	AUX
taxlaw-2804	232	11	allocated	allocate	VERB
taxlaw-2804	232	12	99	99	NUM
taxlaw-2804	232	13	%	%	NOUN
taxlaw-2804	232	14	(	(	PUNCT
taxlaw-2804	232	15	$	$	SYM
taxlaw-2804	232	16	0	0	NUM
taxlaw-2804	232	17	)	)	PUNCT
taxlaw-2804	232	18	to	to	ADP
taxlaw-2804	232	19	te	te	PROPN
taxlaw-2804	232	20	and	and	CCONJ
taxlaw-2804	232	21	1	1	NUM
taxlaw-2804	232	22	%	%	NOUN
taxlaw-2804	232	23	(	(	PUNCT
taxlaw-2804	232	24	$	$	SYM
taxlaw-2804	232	25	0	0	NUM
taxlaw-2804	232	26	)	)	PUNCT
taxlaw-2804	232	27	to	to	ADP
taxlaw-2804	232	28	t.	t.	PROPN
taxlaw-2804	232	29	consequently	consequently	ADV
taxlaw-2804	232	30	,	,	PUNCT
taxlaw-2804	232	31	capital	capital	NOUN
taxlaw-2804	232	32	account	account	NOUN
taxlaw-2804	232	33	balances	balance	NOUN
taxlaw-2804	232	34	of	of	ADP
taxlaw-2804	232	35	t	t	PROPN
taxlaw-2804	232	36	and	and	CCONJ
taxlaw-2804	232	37	te	te	PROPN
taxlaw-2804	232	38	remain	remain	VERB
taxlaw-2804	232	39	$	$	SYM
taxlaw-2804	232	40	1,000	1,000	NUM
taxlaw-2804	232	41	for	for	ADP
taxlaw-2804	232	42	t	t	PROPN
taxlaw-2804	232	43	(	(	PUNCT
taxlaw-2804	232	44	t‟s	t‟s	PROPN
taxlaw-2804	232	45	initial	initial	ADJ
taxlaw-2804	232	46	capital	capital	NOUN
taxlaw-2804	232	47	account	account	NOUN
taxlaw-2804	232	48	balance	balance	NOUN
taxlaw-2804	232	49	since	since	SCONJ
taxlaw-2804	232	50	t	t	PROPN
taxlaw-2804	232	51	contributed	contribute	VERB
taxlaw-2804	232	52	property	property	NOUN
taxlaw-2804	232	53	worth	worth	ADJ
taxlaw-2804	232	54	$	$	SYM
taxlaw-2804	232	55	1,000	1,000	NUM
taxlaw-2804	232	56	)	)	PUNCT
taxlaw-2804	232	57	and	and	CCONJ
taxlaw-2804	232	58	$	$	SYM
taxlaw-2804	232	59	1	1	NUM
taxlaw-2804	232	60	for	for	ADP
taxlaw-2804	232	61	te	te	PROPN
taxlaw-2804	232	62	(	(	PUNCT
taxlaw-2804	232	63	te‟s	te‟s	PROPN
taxlaw-2804	232	64	initial	initial	ADJ
taxlaw-2804	232	65	capital	capital	NOUN
taxlaw-2804	232	66	account	account	NOUN
taxlaw-2804	232	67	balance	balance	NOUN
taxlaw-2804	232	68	since	since	SCONJ
taxlaw-2804	232	69	te	te	PROPN
taxlaw-2804	232	70	contributed	contribute	VERB
taxlaw-2804	232	71	$	$	SYM
taxlaw-2804	232	72	1	1	NUM
taxlaw-2804	232	73	of	of	ADP
taxlaw-2804	232	74	cash	cash	NOUN
taxlaw-2804	232	75	)	)	PUNCT
taxlaw-2804	232	76	at	at	ADP
taxlaw-2804	232	77	the	the	DET
taxlaw-2804	232	78	end	end	NOUN
taxlaw-2804	232	79	of	of	ADP
taxlaw-2804	232	80	year	year	NOUN
taxlaw-2804	232	81	1	1	NUM
taxlaw-2804	232	82	.	.	PUNCT
taxlaw-2804	233	1	as	as	ADP
taxlaw-2804	233	2	a	a	DET
taxlaw-2804	233	3	result	result	NOUN
taxlaw-2804	233	4	,	,	PUNCT
taxlaw-2804	233	5	even	even	ADV
taxlaw-2804	233	6	though	though	SCONJ
taxlaw-2804	233	7	99	99	NUM
taxlaw-2804	233	8	%	%	NOUN
taxlaw-2804	233	9	of	of	ADP
taxlaw-2804	233	10	book	book	NOUN
taxlaw-2804	233	11	items	item	NOUN
taxlaw-2804	233	12	are	be	AUX
taxlaw-2804	233	13	allocated	allocate	VERB
taxlaw-2804	233	14	to	to	ADP
taxlaw-2804	233	15	te	te	PROPN
taxlaw-2804	233	16	,	,	PUNCT
taxlaw-2804	233	17	when	when	SCONJ
taxlaw-2804	233	18	the	the	DET
taxlaw-2804	233	19	partnership	partnership	NOUN
taxlaw-2804	233	20	distributes	distribute	VERB
taxlaw-2804	233	21	the	the	DET
taxlaw-2804	233	22	$	$	SYM
taxlaw-2804	233	23	1,001	1,001	NUM
taxlaw-2804	233	24	of	of	ADP
taxlaw-2804	233	25	cash	cash	NOUN
taxlaw-2804	233	26	that	that	PRON
taxlaw-2804	233	27	it	it	PRON
taxlaw-2804	233	28	holds	hold	VERB
taxlaw-2804	233	29	on	on	ADP
taxlaw-2804	233	30	liquidation	liquidation	NOUN
taxlaw-2804	233	31	,	,	PUNCT
taxlaw-2804	233	32	te	te	PROPN
taxlaw-2804	233	33	receives	receive	VERB
taxlaw-2804	233	34	$	$	SYM
taxlaw-2804	233	35	1	1	NUM
taxlaw-2804	233	36	and	and	CCONJ
taxlaw-2804	233	37	t	t	NOUN
taxlaw-2804	233	38	receives	receive	VERB
taxlaw-2804	233	39	$	$	SYM
taxlaw-2804	233	40	1,000	1,000	NUM
taxlaw-2804	233	41	.	.	PUNCT
taxlaw-2804	234	1	regarding	regard	VERB
taxlaw-2804	234	2	the	the	DET
taxlaw-2804	234	3	allocation	allocation	NOUN
taxlaw-2804	234	4	of	of	ADP
taxlaw-2804	234	5	tax	tax	NOUN
taxlaw-2804	234	6	items	item	NOUN
taxlaw-2804	234	7	in	in	ADP
taxlaw-2804	234	8	year	year	NOUN
taxlaw-2804	234	9	1	1	NUM
taxlaw-2804	234	10	,	,	PUNCT
taxlaw-2804	234	11	if	if	SCONJ
taxlaw-2804	234	12	the	the	DET
taxlaw-2804	234	13	partnership	partnership	NOUN
taxlaw-2804	234	14	uses	use	VERB
taxlaw-2804	234	15	the	the	DET
taxlaw-2804	234	16	traditional	traditional	ADJ
taxlaw-2804	234	17	method	method	NOUN
taxlaw-2804	234	18	for	for	ADP
taxlaw-2804	234	19	making	make	VERB
taxlaw-2804	234	20	§	§	PROPN
taxlaw-2804	234	21	704(c	704(c	PROPN
taxlaw-2804	234	22	)	)	PUNCT
taxlaw-2804	234	23	allocations	allocation	NOUN
taxlaw-2804	234	24	with	with	ADP
taxlaw-2804	234	25	respect	respect	NOUN
taxlaw-2804	234	26	to	to	ADP
taxlaw-2804	234	27	the	the	DET
taxlaw-2804	234	28	airplanes	airplane	NOUN
taxlaw-2804	234	29	(	(	PUNCT
taxlaw-2804	234	30	as	as	SCONJ
taxlaw-2804	234	31	the	the	DET
taxlaw-2804	234	32	taxpayer	taxpayer	NOUN
taxlaw-2804	234	33	did	do	VERB
taxlaw-2804	234	34	in	in	ADP
taxlaw-2804	234	35	castle	castle	PROPN
taxlaw-2804	234	36	harbour	harbour	PROPN
taxlaw-2804	234	37	)	)	PUNCT
taxlaw-2804	234	38	,	,	PUNCT
taxlaw-2804	234	39	the	the	DET
taxlaw-2804	234	40	results	result	NOUN
taxlaw-2804	234	41	will	will	AUX
taxlaw-2804	234	42	be	be	AUX
taxlaw-2804	234	43	as	as	SCONJ
taxlaw-2804	234	44	follows	follow	VERB
taxlaw-2804	234	45	.	.	PUNCT
taxlaw-2804	235	1	first	first	ADV
taxlaw-2804	235	2	,	,	PUNCT
taxlaw-2804	235	3	because	because	SCONJ
taxlaw-2804	235	4	$	$	SYM
taxlaw-2804	235	5	1,000	1,000	NUM
taxlaw-2804	235	6	of	of	ADP
taxlaw-2804	235	7	book	book	NOUN
taxlaw-2804	235	8	income	income	NOUN
taxlaw-2804	235	9	attributable	attributable	ADJ
taxlaw-2804	235	10	to	to	PART
taxlaw-2804	235	11	rent	rent	VERB
taxlaw-2804	235	12	received	receive	VERB
taxlaw-2804	235	13	by	by	ADP
taxlaw-2804	235	14	the	the	DET
taxlaw-2804	235	15	partnership	partnership	NOUN
taxlaw-2804	235	16	is	be	AUX
taxlaw-2804	235	17	allocated	allocate	VERB
taxlaw-2804	235	18	99	99	NUM
taxlaw-2804	235	19	%	%	NOUN
taxlaw-2804	235	20	to	to	ADP
taxlaw-2804	235	21	te	te	PROPN
taxlaw-2804	235	22	and	and	CCONJ
taxlaw-2804	235	23	1	1	NUM
taxlaw-2804	235	24	%	%	NOUN
taxlaw-2804	235	25	to	to	ADP
taxlaw-2804	235	26	t	t	PROPN
taxlaw-2804	235	27	,	,	PUNCT
taxlaw-2804	235	28	$	$	SYM
taxlaw-2804	235	29	1,000	1,000	NUM
taxlaw-2804	235	30	of	of	ADP
taxlaw-2804	235	31	taxable	taxable	ADJ
taxlaw-2804	235	32	income	income	NOUN
taxlaw-2804	235	33	recognized	recognize	VERB
taxlaw-2804	235	34	by	by	ADP
taxlaw-2804	235	35	the	the	DET
taxlaw-2804	235	36	partnership	partnership	NOUN
taxlaw-2804	235	37	as	as	ADP
taxlaw-2804	235	38	a	a	DET
taxlaw-2804	235	39	result	result	NOUN
taxlaw-2804	235	40	of	of	ADP
taxlaw-2804	235	41	rent	rent	NOUN
taxlaw-2804	235	42	received	receive	VERB
taxlaw-2804	235	43	by	by	ADP
taxlaw-2804	235	44	the	the	DET
taxlaw-2804	235	45	partnership	partnership	NOUN
taxlaw-2804	235	46	will	will	AUX
taxlaw-2804	235	47	be	be	AUX
taxlaw-2804	235	48	allocated	allocate	VERB
taxlaw-2804	235	49	99	99	NUM
taxlaw-2804	235	50	%	%	NOUN
taxlaw-2804	235	51	(	(	PUNCT
taxlaw-2804	235	52	$	$	SYM
taxlaw-2804	235	53	990	990	NUM
taxlaw-2804	235	54	)	)	PUNCT
taxlaw-2804	235	55	to	to	ADP
taxlaw-2804	235	56	te	te	PROPN
taxlaw-2804	235	57	and	and	CCONJ
taxlaw-2804	235	58	1	1	NUM
taxlaw-2804	235	59	%	%	NOUN
taxlaw-2804	235	60	(	(	PUNCT
taxlaw-2804	235	61	$	$	SYM
taxlaw-2804	235	62	10	10	NUM
taxlaw-2804	235	63	)	)	PUNCT
taxlaw-2804	235	64	to	to	ADP
taxlaw-2804	235	65	t.	t.	PROPN
taxlaw-2804	235	66	second	second	ADJ
taxlaw-2804	235	67	,	,	PUNCT
taxlaw-2804	235	68	because	because	SCONJ
taxlaw-2804	235	69	$	$	SYM
taxlaw-2804	235	70	1,000	1,000	NUM
taxlaw-2804	235	71	of	of	ADP
taxlaw-2804	235	72	book	book	NOUN
taxlaw-2804	235	73	depreciation	depreciation	NOUN
taxlaw-2804	235	74	is	be	AUX
taxlaw-2804	235	75	allocated	allocate	VERB
taxlaw-2804	235	76	$	$	SYM
taxlaw-2804	235	77	990	990	NUM
taxlaw-2804	235	78	to	to	ADP
taxlaw-2804	235	79	te	te	PROPN
taxlaw-2804	235	80	and	and	CCONJ
taxlaw-2804	235	81	$	$	SYM
taxlaw-2804	235	82	10	10	NUM
taxlaw-2804	235	83	to	to	ADP
taxlaw-2804	235	84	t	t	PROPN
taxlaw-2804	235	85	,	,	PUNCT
taxlaw-2804	235	86	tax	tax	NOUN
taxlaw-2804	235	87	depreciation	depreciation	NOUN
taxlaw-2804	235	88	from	from	ADP
taxlaw-2804	235	89	the	the	DET
taxlaw-2804	235	90	airplanes	airplane	NOUN
taxlaw-2804	235	91	would	would	AUX
taxlaw-2804	235	92	be	be	AUX
taxlaw-2804	235	93	allocated	allocate	VERB
taxlaw-2804	235	94	in	in	ADP
taxlaw-2804	235	95	the	the	DET
taxlaw-2804	235	96	same	same	ADJ
taxlaw-2804	235	97	manner	manner	NOUN
taxlaw-2804	235	98	if	if	SCONJ
taxlaw-2804	235	99	it	it	PRON
taxlaw-2804	235	100	was	be	AUX
taxlaw-2804	235	101	available	available	ADJ
taxlaw-2804	235	102	.	.	PUNCT
taxlaw-2804	236	1	however	however	ADV
taxlaw-2804	236	2	,	,	PUNCT
taxlaw-2804	236	3	the	the	DET
taxlaw-2804	236	4	only	only	ADJ
taxlaw-2804	236	5	tax	tax	NOUN
taxlaw-2804	236	6	depreciation	depreciation	NOUN
taxlaw-2804	236	7	available	available	ADJ
taxlaw-2804	236	8	is	be	AUX
taxlaw-2804	236	9	$	$	SYM
taxlaw-2804	236	10	100	100	NUM
taxlaw-2804	236	11	,	,	PUNCT
taxlaw-2804	236	12	which	which	PRON
taxlaw-2804	236	13	is	be	AUX
taxlaw-2804	236	14	allocated	allocate	VERB
taxlaw-2804	236	15	in	in	ADP
taxlaw-2804	236	16	its	its	PRON
taxlaw-2804	236	17	entirety	entirety	NOUN
taxlaw-2804	236	18	to	to	ADP
taxlaw-2804	236	19	te	te	PROPN
taxlaw-2804	236	20	to	to	PART
taxlaw-2804	236	21	get	get	VERB
taxlaw-2804	236	22	as	as	ADV
taxlaw-2804	236	23	close	close	ADJ
taxlaw-2804	236	24	as	as	ADP
taxlaw-2804	236	25	possible	possible	ADJ
taxlaw-2804	236	26	to	to	ADP
taxlaw-2804	236	27	matching	match	VERB
taxlaw-2804	236	28	the	the	DET
taxlaw-2804	236	29	allocation	allocation	NOUN
taxlaw-2804	236	30	of	of	ADP
taxlaw-2804	236	31	book	book	NOUN
taxlaw-2804	236	32	depreciation	depreciation	NOUN
taxlaw-2804	236	33	.	.	PUNCT
taxlaw-2804	237	1	thus	thus	ADV
taxlaw-2804	237	2	,	,	PUNCT
taxlaw-2804	237	3	in	in	ADP
taxlaw-2804	237	4	total	total	ADJ
taxlaw-2804	237	5	,	,	PUNCT
taxlaw-2804	237	6	taxable	taxable	ADJ
taxlaw-2804	237	7	income	income	NOUN
taxlaw-2804	237	8	is	be	AUX
taxlaw-2804	237	9	allocated	allocate	VERB
taxlaw-2804	237	10	$	$	SYM
taxlaw-2804	237	11	890	890	NUM
taxlaw-2804	237	12	to	to	ADP
taxlaw-2804	237	13	te	te	PROPN
taxlaw-2804	237	14	who	who	PRON
taxlaw-2804	237	15	is	be	AUX
taxlaw-2804	237	16	not	not	PART
taxlaw-2804	237	17	subject	subject	ADJ
taxlaw-2804	237	18	to	to	ADP
taxlaw-2804	237	19	tax	tax	NOUN
taxlaw-2804	237	20	and	and	CCONJ
taxlaw-2804	237	21	$	$	SYM
taxlaw-2804	237	22	10	10	NUM
taxlaw-2804	237	23	to	to	ADP
taxlaw-2804	237	24	t.	t.	NOUN
taxlaw-2804	237	25	if	if	SCONJ
taxlaw-2804	237	26	the	the	DET
taxlaw-2804	237	27	partnership	partnership	NOUN
taxlaw-2804	237	28	instead	instead	ADV
taxlaw-2804	237	29	uses	use	VERB
taxlaw-2804	237	30	the	the	DET
taxlaw-2804	237	31	remedial	remedial	ADJ
taxlaw-2804	237	32	method	method	NOUN
taxlaw-2804	237	33	for	for	ADP
taxlaw-2804	237	34	making	make	VERB
taxlaw-2804	237	35	§	§	PROPN
taxlaw-2804	237	36	704(c	704(c	PROPN
taxlaw-2804	237	37	)	)	PUNCT
taxlaw-2804	237	38	allocations	allocation	NOUN
taxlaw-2804	237	39	with	with	ADP
taxlaw-2804	237	40	respect	respect	NOUN
taxlaw-2804	237	41	to	to	ADP
taxlaw-2804	237	42	the	the	DET
taxlaw-2804	237	43	airplanes	airplane	NOUN
taxlaw-2804	237	44	,	,	PUNCT
taxlaw-2804	237	45	for	for	ADP
taxlaw-2804	237	46	one	one	NUM
taxlaw-2804	237	47	thing	thing	NOUN
taxlaw-2804	237	48	,	,	PUNCT
taxlaw-2804	237	49	book	book	NOUN
taxlaw-2804	237	50	depreciation	depreciation	NOUN
taxlaw-2804	237	51	of	of	ADP
taxlaw-2804	237	52	the	the	DET
taxlaw-2804	237	53	airplanes	airplane	NOUN
taxlaw-2804	237	54	would	would	AUX
taxlaw-2804	237	55	be	be	AUX
taxlaw-2804	237	56	spread	spread	VERB
taxlaw-2804	237	57	over	over	ADP
taxlaw-2804	237	58	a	a	DET
taxlaw-2804	237	59	longer	long	ADJ
taxlaw-2804	237	60	period	period	NOUN
taxlaw-2804	237	61	of	of	ADP
taxlaw-2804	237	62	time	time	NOUN
taxlaw-2804	237	63	per	per	ADP
taxlaw-2804	237	64	treas	treas	PROPN
taxlaw-2804	237	65	.	.	PUNCT
taxlaw-2804	238	1	reg	reg	PROPN
taxlaw-2804	238	2	.	.	PUNCT
taxlaw-2804	239	1	§	§	PROPN
taxlaw-2804	239	2	1.704	1.704	NUM
taxlaw-2804	239	3	-	-	NUM
taxlaw-2804	239	4	3(d)(2	3(d)(2	NUM
taxlaw-2804	239	5	)	)	PUNCT
taxlaw-2804	239	6	.	.	PUNCT
taxlaw-2804	240	1	also	also	ADV
taxlaw-2804	240	2	,	,	PUNCT
taxlaw-2804	240	3	the	the	DET
taxlaw-2804	240	4	partnership	partnership	NOUN
taxlaw-2804	240	5	would	would	AUX
taxlaw-2804	240	6	invent	invent	VERB
taxlaw-2804	240	7	notional	notional	ADJ
taxlaw-2804	240	8	tax	tax	NOUN
taxlaw-2804	240	9	items	item	NOUN
taxlaw-2804	240	10	of	of	ADP
taxlaw-2804	240	11	depreciation	depreciation	NOUN
taxlaw-2804	240	12	to	to	PART
taxlaw-2804	240	13	match	match	VERB
taxlaw-2804	240	14	book	book	NOUN
taxlaw-2804	240	15	depreciation	depreciation	NOUN
taxlaw-2804	240	16	allocated	allocate	VERB
taxlaw-2804	240	17	to	to	ADP
taxlaw-2804	240	18	te	te	PROPN
taxlaw-2804	240	19	and	and	CCONJ
taxlaw-2804	240	20	equal	equal	ADJ
taxlaw-2804	240	21	,	,	PUNCT
taxlaw-2804	240	22	offsetting	offset	VERB
taxlaw-2804	240	23	notional	notional	ADJ
taxlaw-2804	240	24	tax	tax	NOUN
taxlaw-2804	240	25	items	item	NOUN
taxlaw-2804	240	26	of	of	ADP
taxlaw-2804	240	27	operating	operate	VERB
taxlaw-2804	240	28	income	income	NOUN
taxlaw-2804	240	29	from	from	ADP
taxlaw-2804	240	30	the	the	DET
taxlaw-2804	240	31	airplanes	airplane	NOUN
taxlaw-2804	240	32	to	to	PART
taxlaw-2804	240	33	allocate	allocate	VERB
taxlaw-2804	240	34	to	to	ADP
taxlaw-2804	240	35	t.	t.	PROPN
taxlaw-2804	240	36	for	for	ADP
taxlaw-2804	240	37	the	the	DET
taxlaw-2804	240	38	sake	sake	NOUN
taxlaw-2804	240	39	of	of	ADP
taxlaw-2804	240	40	simplicity	simplicity	NOUN
taxlaw-2804	240	41	,	,	PUNCT
taxlaw-2804	240	42	if	if	SCONJ
taxlaw-2804	240	43	we	we	PRON
taxlaw-2804	240	44	focus	focus	VERB
taxlaw-2804	240	45	on	on	ADP
taxlaw-2804	240	46	the	the	DET
taxlaw-2804	240	47	second	second	ADJ
taxlaw-2804	240	48	modification	modification	NOUN
taxlaw-2804	240	49	made	make	VERB
taxlaw-2804	240	50	by	by	ADP
taxlaw-2804	240	51	the	the	DET
taxlaw-2804	240	52	remedial	remedial	ADJ
taxlaw-2804	240	53	method	method	NOUN
taxlaw-2804	240	54	,	,	PUNCT
taxlaw-2804	240	55	then	then	ADV
taxlaw-2804	240	56	total	total	ADJ
taxlaw-2804	240	57	tax	tax	NOUN
taxlaw-2804	240	58	items	item	NOUN
taxlaw-2804	240	59	allocated	allocate	VERB
taxlaw-2804	240	60	in	in	ADP
taxlaw-2804	240	61	year	year	NOUN
taxlaw-2804	240	62	1	1	NUM
taxlaw-2804	240	63	would	would	AUX
taxlaw-2804	240	64	be	be	AUX
taxlaw-2804	240	65	:	:	PUNCT
taxlaw-2804	240	66	$	$	SYM
taxlaw-2804	240	67	0	0	NUM
taxlaw-2804	240	68	to	to	PART
taxlaw-2804	240	69	te	te	PROPN
taxlaw-2804	240	70	(	(	PUNCT
taxlaw-2804	240	71	which	which	PRON
taxlaw-2804	240	72	consists	consist	VERB
taxlaw-2804	240	73	of	of	ADP
taxlaw-2804	240	74	$	$	SYM
taxlaw-2804	240	75	990	990	NUM
taxlaw-2804	240	76	of	of	ADP
taxlaw-2804	240	77	rental	rental	ADJ
taxlaw-2804	240	78	income	income	NOUN
taxlaw-2804	240	79	,	,	PUNCT
taxlaw-2804	240	80	$	$	SYM
taxlaw-2804	240	81	100	100	NUM
taxlaw-2804	240	82	of	of	ADP
taxlaw-2804	240	83	actual	actual	ADJ
taxlaw-2804	240	84	tax	tax	NOUN
taxlaw-2804	240	85	depreciation	depreciation	NOUN
taxlaw-2804	240	86	,	,	PUNCT
taxlaw-2804	240	87	and	and	CCONJ
taxlaw-2804	240	88	$	$	SYM
taxlaw-2804	240	89	890	890	NUM
taxlaw-2804	240	90	of	of	ADP
taxlaw-2804	240	91	notional	notional	ADJ
taxlaw-2804	240	92	tax	tax	NOUN
taxlaw-2804	240	93	depreciation	depreciation	NOUN
taxlaw-2804	240	94	)	)	PUNCT
taxlaw-2804	240	95	and	and	CCONJ
taxlaw-2804	240	96	$	$	SYM
taxlaw-2804	240	97	900	900	NUM
taxlaw-2804	240	98	to	to	ADP
taxlaw-2804	240	99	t	t	PROPN
taxlaw-2804	240	100	(	(	PUNCT
taxlaw-2804	240	101	which	which	PRON
taxlaw-2804	240	102	consists	consist	VERB
taxlaw-2804	240	103	of	of	ADP
taxlaw-2804	240	104	$	$	SYM
taxlaw-2804	240	105	10	10	NUM
taxlaw-2804	240	106	of	of	ADP
taxlaw-2804	240	107	actual	actual	ADJ
taxlaw-2804	240	108	rental	rental	ADJ
taxlaw-2804	240	109	income	income	NOUN
taxlaw-2804	240	110	and	and	CCONJ
taxlaw-2804	240	111	$	$	SYM
taxlaw-2804	240	112	890	890	NUM
taxlaw-2804	240	113	of	of	ADP
taxlaw-2804	240	114	notional	notional	ADJ
taxlaw-2804	240	115	operating	operating	NOUN
taxlaw-2804	240	116	income	income	NOUN
taxlaw-2804	240	117	from	from	ADP
taxlaw-2804	240	118	the	the	DET
taxlaw-2804	240	119	airplanes	airplane	NOUN
taxlaw-2804	240	120	)	)	PUNCT
taxlaw-2804	240	121	.	.	PUNCT
taxlaw-2804	241	1	consequently	consequently	ADV
taxlaw-2804	241	2	,	,	PUNCT
taxlaw-2804	241	3	t‟s	t‟s	PROPN
taxlaw-2804	241	4	taxable	taxable	ADJ
taxlaw-2804	241	5	income	income	NOUN
taxlaw-2804	241	6	effectively	effectively	ADV
taxlaw-2804	241	7	equals	equal	VERB
taxlaw-2804	241	8	$	$	SYM
taxlaw-2804	241	9	1000	1000	NUM
taxlaw-2804	241	10	of	of	ADP
taxlaw-2804	241	11	rental	rental	ADJ
taxlaw-2804	241	12	income	income	NOUN
taxlaw-2804	241	13	minus	minus	CCONJ
taxlaw-2804	241	14	$	$	SYM
taxlaw-2804	241	15	100	100	NUM
taxlaw-2804	241	16	of	of	ADP
taxlaw-2804	241	17	remaining	remain	VERB
taxlaw-2804	241	18	tax	tax	NOUN
taxlaw-2804	241	19	depreciation	depreciation	NOUN
taxlaw-2804	241	20	on	on	ADP
taxlaw-2804	241	21	the	the	DET
taxlaw-2804	241	22	airplanes	airplane	NOUN
taxlaw-2804	241	23	,	,	PUNCT
taxlaw-2804	241	24	and	and	CCONJ
taxlaw-2804	241	25	no	no	DET
taxlaw-2804	241	26	taxable	taxable	ADJ
taxlaw-2804	241	27	income	income	NOUN
taxlaw-2804	241	28	is	be	AUX
taxlaw-2804	241	29	shifted	shift	VERB
taxlaw-2804	241	30	from	from	ADP
taxlaw-2804	241	31	t	t	PROPN
taxlaw-2804	241	32	(	(	PUNCT
taxlaw-2804	241	33	who	who	PRON
taxlaw-2804	241	34	is	be	AUX
taxlaw-2804	241	35	subject	subject	ADJ
taxlaw-2804	241	36	to	to	ADP
taxlaw-2804	241	37	tax	tax	NOUN
taxlaw-2804	241	38	)	)	PUNCT
taxlaw-2804	241	39	to	to	ADP
taxlaw-2804	241	40	te	te	PROPN
taxlaw-2804	241	41	(	(	PUNCT
taxlaw-2804	241	42	who	who	PRON
taxlaw-2804	241	43	is	be	AUX
taxlaw-2804	241	44	not	not	PART
taxlaw-2804	241	45	subject	subject	ADJ
taxlaw-2804	241	46	to	to	ADP
taxlaw-2804	241	47	tax	tax	NOUN
taxlaw-2804	241	48	)	)	PUNCT
taxlaw-2804	241	49	.	.	PUNCT
taxlaw-2804	242	1	if	if	SCONJ
taxlaw-2804	242	2	both	both	DET
taxlaw-2804	242	3	modifications	modification	NOUN
taxlaw-2804	242	4	made	make	VERB
taxlaw-2804	242	5	by	by	ADP
taxlaw-2804	242	6	the	the	DET
taxlaw-2804	242	7	remedial	remedial	ADJ
taxlaw-2804	242	8	method	method	NOUN
taxlaw-2804	242	9	are	be	AUX
taxlaw-2804	242	10	applied	apply	VERB
taxlaw-2804	242	11	,	,	PUNCT
taxlaw-2804	242	12	then	then	ADV
taxlaw-2804	242	13	even	even	ADV
taxlaw-2804	242	14	under	under	ADP
taxlaw-2804	242	15	the	the	DET
taxlaw-2804	242	16	remedial	remedial	ADJ
taxlaw-2804	242	17	method	method	NOUN
taxlaw-2804	242	18	,	,	PUNCT
taxlaw-2804	242	19	some	some	DET
taxlaw-2804	242	20	taxable	taxable	ADJ
taxlaw-2804	242	21	income	income	NOUN
taxlaw-2804	242	22	could	could	AUX
taxlaw-2804	242	23	be	be	AUX
taxlaw-2804	242	24	shifted	shift	VERB
taxlaw-2804	242	25	temporarily	temporarily	ADV
taxlaw-2804	242	26	from	from	ADP
taxlaw-2804	242	27	t	t	PROPN
taxlaw-2804	242	28	to	to	ADP
taxlaw-2804	242	29	te	te	PROPN
taxlaw-2804	242	30	,	,	PUNCT
taxlaw-2804	242	31	but	but	CCONJ
taxlaw-2804	242	32	the	the	DET
taxlaw-2804	242	33	shift	shift	NOUN
taxlaw-2804	242	34	would	would	AUX
taxlaw-2804	242	35	be	be	AUX
taxlaw-2804	242	36	less	less	ADV
taxlaw-2804	242	37	drastic	drastic	ADJ
taxlaw-2804	242	38	than	than	ADP
taxlaw-2804	242	39	what	what	PRON
taxlaw-2804	242	40	occurs	occur	VERB
taxlaw-2804	242	41	under	under	ADP
taxlaw-2804	242	42	the	the	DET
taxlaw-2804	242	43	traditional	traditional	ADJ
taxlaw-2804	242	44	method	method	NOUN
taxlaw-2804	242	45	.	.	PUNCT
taxlaw-2804	243	1	30	30	NUM
taxlaw-2804	243	2	i.r.c	i.r.c	NOUN
taxlaw-2804	243	3	.	.	PUNCT
taxlaw-2804	244	1	§	§	PROPN
taxlaw-2804	244	2	721(a	721(a	PROPN
taxlaw-2804	244	3	)	)	PUNCT
taxlaw-2804	244	4	(	(	PUNCT
taxlaw-2804	244	5	2010	2010	NUM
taxlaw-2804	244	6	)	)	PUNCT
taxlaw-2804	244	7	.	.	PUNCT
taxlaw-2804	245	1	31	31	NUM
taxlaw-2804	245	2	i.r.c	i.r.c	NOUN
taxlaw-2804	245	3	.	.	PUNCT
taxlaw-2804	246	1	§	§	PROPN
taxlaw-2804	246	2	723	723	NUM
taxlaw-2804	246	3	(	(	PUNCT
taxlaw-2804	246	4	2010	2010	NUM
taxlaw-2804	246	5	)	)	PUNCT
taxlaw-2804	246	6	.	.	PUNCT
taxlaw-2804	247	1	32	32	NUM
taxlaw-2804	247	2	i.r.c	i.r.c	NOUN
taxlaw-2804	247	3	.	.	PUNCT
taxlaw-2804	248	1	§	§	PROPN
taxlaw-2804	248	2	722	722	NUM
taxlaw-2804	248	3	(	(	PUNCT
taxlaw-2804	248	4	2010	2010	NUM
taxlaw-2804	248	5	)	)	PUNCT
taxlaw-2804	248	6	.	.	PUNCT
taxlaw-2804	249	1	33	33	NUM
taxlaw-2804	250	1	i	i	PROPN
taxlaw-2804	250	2	d.	d.	PROPN
taxlaw-2804	250	3	256	256	NUM
taxlaw-2804	250	4	columbia	columbia	PROPN
taxlaw-2804	250	5	journal	journal	PROPN
taxlaw-2804	250	6	of	of	ADP
taxlaw-2804	250	7	tax	tax	NOUN
taxlaw-2804	250	8	law	law	NOUN
taxlaw-2804	250	9	[	[	X
taxlaw-2804	250	10	vol.2:247	vol.2:247	PROPN
taxlaw-2804	250	11	year	year	NOUN
taxlaw-2804	250	12	after	after	SCONJ
taxlaw-2804	250	13	the	the	DET
taxlaw-2804	250	14	partnership	partnership	NOUN
taxlaw-2804	250	15	was	be	AUX
taxlaw-2804	250	16	formed	form	VERB
taxlaw-2804	250	17	,	,	PUNCT
taxlaw-2804	250	18	the	the	DET
taxlaw-2804	250	19	ab	ab	PROPN
taxlaw-2804	250	20	partnership	partnership	NOUN
taxlaw-2804	250	21	sells	sell	VERB
taxlaw-2804	250	22	the	the	DET
taxlaw-2804	250	23	land	land	NOUN
taxlaw-2804	250	24	for	for	ADP
taxlaw-2804	250	25	$	$	SYM
taxlaw-2804	250	26	10,000	10,000	NUM
taxlaw-2804	250	27	.	.	PUNCT
taxlaw-2804	251	1	two	two	NUM
taxlaw-2804	251	2	years	year	NOUN
taxlaw-2804	251	3	after	after	ADP
taxlaw-2804	251	4	selling	sell	VERB
taxlaw-2804	251	5	the	the	DET
taxlaw-2804	251	6	land	land	NOUN
taxlaw-2804	251	7	,	,	PUNCT
taxlaw-2804	251	8	the	the	DET
taxlaw-2804	251	9	ab	ab	PROPN
taxlaw-2804	251	10	partnership	partnership	NOUN
taxlaw-2804	251	11	distributes	distribute	VERB
taxlaw-2804	251	12	the	the	DET
taxlaw-2804	251	13	cash	cash	NOUN
taxlaw-2804	251	14	that	that	PRON
taxlaw-2804	251	15	it	it	PRON
taxlaw-2804	251	16	holds	hold	VERB
taxlaw-2804	251	17	(	(	PUNCT
taxlaw-2804	251	18	$	$	SYM
taxlaw-2804	251	19	25,000	25,000	NUM
taxlaw-2804	251	20	)	)	PUNCT
taxlaw-2804	251	21	equally	equally	ADV
taxlaw-2804	251	22	to	to	ADP
taxlaw-2804	251	23	a	a	PRON
taxlaw-2804	251	24	and	and	CCONJ
taxlaw-2804	251	25	b	b	NOUN
taxlaw-2804	251	26	(	(	PUNCT
taxlaw-2804	251	27	$	$	SYM
taxlaw-2804	251	28	12,500	12,500	NUM
taxlaw-2804	251	29	each	each	PRON
taxlaw-2804	251	30	)	)	PUNCT
taxlaw-2804	251	31	.	.	PUNCT
taxlaw-2804	252	1	the	the	DET
taxlaw-2804	252	2	results	result	NOUN
taxlaw-2804	252	3	under	under	ADP
taxlaw-2804	252	4	each	each	PRON
taxlaw-2804	252	5	of	of	ADP
taxlaw-2804	252	6	the	the	DET
taxlaw-2804	252	7	§	§	PROPN
taxlaw-2804	252	8	704(c	704(c	PROPN
taxlaw-2804	252	9	)	)	PUNCT
taxlaw-2804	252	10	methods	method	NOUN
taxlaw-2804	252	11	are	be	AUX
taxlaw-2804	252	12	described	describe	VERB
taxlaw-2804	252	13	below	below	ADV
taxlaw-2804	252	14	.	.	PUNCT
taxlaw-2804	253	1	a.	a.	NOUN
taxlaw-2804	253	2	traditional	traditional	ADJ
taxlaw-2804	253	3	method	method	NOUN
taxlaw-2804	253	4	under	under	ADP
taxlaw-2804	253	5	the	the	DET
taxlaw-2804	253	6	facts	fact	NOUN
taxlaw-2804	253	7	of	of	ADP
taxlaw-2804	253	8	example	example	NOUN
taxlaw-2804	253	9	1a	1a	NOUN
taxlaw-2804	253	10	,	,	PUNCT
taxlaw-2804	253	11	because	because	SCONJ
taxlaw-2804	253	12	the	the	DET
taxlaw-2804	253	13	partnership‟s	partnership‟s	ADJ
taxlaw-2804	253	14	basis	basis	NOUN
taxlaw-2804	253	15	in	in	ADP
taxlaw-2804	253	16	the	the	DET
taxlaw-2804	253	17	land	land	NOUN
taxlaw-2804	253	18	is	be	AUX
taxlaw-2804	253	19	$	$	SYM
taxlaw-2804	253	20	5,000	5,000	NUM
taxlaw-2804	253	21	,	,	PUNCT
taxlaw-2804	253	22	the	the	DET
taxlaw-2804	253	23	partnership	partnership	NOUN
taxlaw-2804	253	24	recognizes	recognize	VERB
taxlaw-2804	253	25	$	$	SYM
taxlaw-2804	253	26	5,000	5,000	NUM
taxlaw-2804	253	27	of	of	ADP
taxlaw-2804	253	28	tax	tax	NOUN
taxlaw-2804	253	29	gain	gain	NOUN
taxlaw-2804	253	30	upon	upon	SCONJ
taxlaw-2804	253	31	sale	sale	NOUN
taxlaw-2804	253	32	of	of	ADP
taxlaw-2804	253	33	the	the	DET
taxlaw-2804	253	34	land	land	NOUN
taxlaw-2804	253	35	for	for	ADP
taxlaw-2804	253	36	$	$	SYM
taxlaw-2804	253	37	10,000	10,000	NUM
taxlaw-2804	253	38	.	.	PUNCT
taxlaw-2804	254	1	if	if	SCONJ
taxlaw-2804	254	2	the	the	DET
taxlaw-2804	254	3	partnership	partnership	NOUN
taxlaw-2804	254	4	uses	use	VERB
taxlaw-2804	254	5	the	the	DET
taxlaw-2804	254	6	traditional	traditional	ADJ
taxlaw-2804	254	7	method	method	NOUN
taxlaw-2804	254	8	for	for	ADP
taxlaw-2804	254	9	allocating	allocate	VERB
taxlaw-2804	254	10	items	item	NOUN
taxlaw-2804	254	11	under	under	ADP
taxlaw-2804	254	12	§	§	PROPN
taxlaw-2804	254	13	704(c	704(c	PROPN
taxlaw-2804	254	14	)	)	PUNCT
taxlaw-2804	254	15	with	with	ADP
taxlaw-2804	254	16	respect	respect	NOUN
taxlaw-2804	254	17	to	to	ADP
taxlaw-2804	254	18	the	the	DET
taxlaw-2804	254	19	land	land	NOUN
taxlaw-2804	254	20	,	,	PUNCT
taxlaw-2804	254	21	$	$	SYM
taxlaw-2804	254	22	5,000	5,000	NUM
taxlaw-2804	254	23	of	of	ADP
taxlaw-2804	254	24	tax	tax	NOUN
taxlaw-2804	254	25	gain	gain	NOUN
taxlaw-2804	254	26	will	will	AUX
taxlaw-2804	254	27	be	be	AUX
taxlaw-2804	254	28	allocated	allocate	VERB
taxlaw-2804	254	29	to	to	ADP
taxlaw-2804	254	30	a	a	PRON
taxlaw-2804	254	31	and	and	CCONJ
taxlaw-2804	254	32	no	no	DET
taxlaw-2804	254	33	tax	tax	NOUN
taxlaw-2804	254	34	gain	gain	NOUN
taxlaw-2804	254	35	or	or	CCONJ
taxlaw-2804	254	36	loss	loss	NOUN
taxlaw-2804	254	37	will	will	AUX
taxlaw-2804	254	38	be	be	AUX
taxlaw-2804	254	39	allocated	allocate	VERB
taxlaw-2804	254	40	to	to	AUX
taxlaw-2804	254	41	b.	b.	PROPN
taxlaw-2804	254	42	in	in	ADP
taxlaw-2804	254	43	effect	effect	NOUN
taxlaw-2804	254	44	,	,	PUNCT
taxlaw-2804	254	45	use	use	NOUN
taxlaw-2804	254	46	of	of	ADP
taxlaw-2804	254	47	the	the	DET
taxlaw-2804	254	48	traditional	traditional	ADJ
taxlaw-2804	254	49	method	method	NOUN
taxlaw-2804	254	50	,	,	PUNCT
taxlaw-2804	254	51	under	under	ADP
taxlaw-2804	254	52	the	the	DET
taxlaw-2804	254	53	facts	fact	NOUN
taxlaw-2804	254	54	of	of	ADP
taxlaw-2804	254	55	example	example	NOUN
taxlaw-2804	254	56	1a	1a	NOUN
taxlaw-2804	254	57	,	,	PUNCT
taxlaw-2804	254	58	results	result	NOUN
taxlaw-2804	254	59	in	in	ADP
taxlaw-2804	254	60	a	a	DET
taxlaw-2804	254	61	shift	shift	NOUN
taxlaw-2804	254	62	from	from	ADP
taxlaw-2804	254	63	a	a	DET
taxlaw-2804	254	64	to	to	ADP
taxlaw-2804	254	65	b	b	PROPN
taxlaw-2804	254	66	of	of	ADP
taxlaw-2804	254	67	$	$	SYM
taxlaw-2804	254	68	2,500	2,500	NUM
taxlaw-2804	254	69	of	of	ADP
taxlaw-2804	254	70	the	the	DET
taxlaw-2804	254	71	$	$	SYM
taxlaw-2804	254	72	10,000	10,000	NUM
taxlaw-2804	254	73	tax	tax	NOUN
taxlaw-2804	254	74	gain	gain	NOUN
taxlaw-2804	254	75	attributable	attributable	ADJ
taxlaw-2804	254	76	to	to	ADP
taxlaw-2804	254	77	the	the	DET
taxlaw-2804	254	78	increase	increase	NOUN
taxlaw-2804	254	79	in	in	ADP
taxlaw-2804	254	80	value	value	NOUN
taxlaw-2804	254	81	of	of	ADP
taxlaw-2804	254	82	the	the	DET
taxlaw-2804	254	83	land	land	NOUN
taxlaw-2804	254	84	that	that	PRON
taxlaw-2804	254	85	occurred	occur	VERB
taxlaw-2804	254	86	while	while	SCONJ
taxlaw-2804	254	87	it	it	PRON
taxlaw-2804	254	88	was	be	AUX
taxlaw-2804	254	89	owned	own	VERB
taxlaw-2804	254	90	by	by	ADP
taxlaw-2804	254	91	a.	a.	NOUN
taxlaw-2804	254	92	prior	prior	ADV
taxlaw-2804	254	93	to	to	AUX
taxlaw-2804	254	94	a‟s	a‟s	PROPN
taxlaw-2804	254	95	contribution	contribution	NOUN
taxlaw-2804	254	96	of	of	ADP
taxlaw-2804	254	97	the	the	DET
taxlaw-2804	254	98	land	land	NOUN
taxlaw-2804	254	99	,	,	PUNCT
taxlaw-2804	254	100	the	the	DET
taxlaw-2804	254	101	land	land	NOUN
taxlaw-2804	254	102	increased	increase	VERB
taxlaw-2804	254	103	in	in	ADP
taxlaw-2804	254	104	value	value	NOUN
taxlaw-2804	254	105	by	by	ADP
taxlaw-2804	254	106	$	$	SYM
taxlaw-2804	254	107	10,000	10,000	NUM
taxlaw-2804	254	108	(	(	PUNCT
taxlaw-2804	254	109	to	to	ADP
taxlaw-2804	254	110	$	$	SYM
taxlaw-2804	254	111	15,000	15,000	NUM
taxlaw-2804	254	112	)	)	PUNCT
taxlaw-2804	254	113	,	,	PUNCT
taxlaw-2804	254	114	and	and	CCONJ
taxlaw-2804	254	115	a	a	PRON
taxlaw-2804	254	116	benefited	benefit	VERB
taxlaw-2804	254	117	economically	economically	ADV
taxlaw-2804	254	118	from	from	ADP
taxlaw-2804	254	119	that	that	DET
taxlaw-2804	254	120	increase	increase	NOUN
taxlaw-2804	254	121	in	in	ADP
taxlaw-2804	254	122	value	value	NOUN
taxlaw-2804	254	123	in	in	ADP
taxlaw-2804	254	124	its	its	PRON
taxlaw-2804	254	125	entirety	entirety	NOUN
taxlaw-2804	254	126	because	because	SCONJ
taxlaw-2804	254	127	a	a	PRON
taxlaw-2804	254	128	was	be	AUX
taxlaw-2804	254	129	able	able	ADJ
taxlaw-2804	254	130	to	to	PART
taxlaw-2804	254	131	exchange	exchange	VERB
taxlaw-2804	254	132	the	the	DET
taxlaw-2804	254	133	land	land	NOUN
taxlaw-2804	254	134	for	for	ADP
taxlaw-2804	254	135	a	a	DET
taxlaw-2804	254	136	50	50	NUM
taxlaw-2804	254	137	%	%	NOUN
taxlaw-2804	254	138	interest	interest	NOUN
taxlaw-2804	254	139	in	in	ADP
taxlaw-2804	254	140	a	a	DET
taxlaw-2804	254	141	partnership	partnership	NOUN
taxlaw-2804	254	142	that	that	PRON
taxlaw-2804	254	143	held	hold	VERB
taxlaw-2804	254	144	assets	asset	NOUN
taxlaw-2804	254	145	worth	worth	ADJ
taxlaw-2804	254	146	$	$	SYM
taxlaw-2804	254	147	30,000	30,000	NUM
taxlaw-2804	254	148	.	.	PUNCT
taxlaw-2804	255	1	subsequent	subsequent	ADJ
taxlaw-2804	255	2	to	to	PART
taxlaw-2804	255	3	a‟s	a‟s	VERB
taxlaw-2804	255	4	contribution	contribution	NOUN
taxlaw-2804	255	5	of	of	ADP
taxlaw-2804	255	6	the	the	DET
taxlaw-2804	255	7	land	land	NOUN
taxlaw-2804	255	8	to	to	ADP
taxlaw-2804	255	9	the	the	DET
taxlaw-2804	255	10	ab	ab	PROPN
taxlaw-2804	255	11	partnership	partnership	PROPN
taxlaw-2804	255	12	,	,	PUNCT
taxlaw-2804	255	13	the	the	DET
taxlaw-2804	255	14	value	value	NOUN
taxlaw-2804	255	15	of	of	ADP
taxlaw-2804	255	16	the	the	DET
taxlaw-2804	255	17	land	land	NOUN
taxlaw-2804	255	18	declined	decline	VERB
taxlaw-2804	255	19	by	by	ADP
taxlaw-2804	255	20	$	$	SYM
taxlaw-2804	255	21	5,000	5,000	NUM
taxlaw-2804	255	22	.	.	PUNCT
taxlaw-2804	256	1	because	because	SCONJ
taxlaw-2804	256	2	a	a	PRON
taxlaw-2804	256	3	and	and	CCONJ
taxlaw-2804	256	4	b	b	NOUN
taxlaw-2804	256	5	share	share	NOUN
taxlaw-2804	256	6	the	the	DET
taxlaw-2804	256	7	economic	economic	ADJ
taxlaw-2804	256	8	benefits	benefit	NOUN
taxlaw-2804	256	9	and	and	CCONJ
taxlaw-2804	256	10	burdens	burden	NOUN
taxlaw-2804	256	11	of	of	ADP
taxlaw-2804	256	12	the	the	DET
taxlaw-2804	256	13	ab	ab	PROPN
taxlaw-2804	256	14	partnership	partnership	NOUN
taxlaw-2804	256	15	equally	equally	ADV
taxlaw-2804	256	16	,	,	PUNCT
taxlaw-2804	256	17	this	this	DET
taxlaw-2804	256	18	decline	decline	NOUN
taxlaw-2804	256	19	in	in	ADP
taxlaw-2804	256	20	value	value	NOUN
taxlaw-2804	256	21	will	will	AUX
taxlaw-2804	256	22	be	be	AUX
taxlaw-2804	256	23	shared	share	VERB
taxlaw-2804	256	24	equally	equally	ADV
taxlaw-2804	256	25	by	by	ADP
taxlaw-2804	256	26	a	a	PRON
taxlaw-2804	256	27	and	and	CCONJ
taxlaw-2804	256	28	b	b	NOUN
taxlaw-2804	256	29	(	(	PUNCT
taxlaw-2804	256	30	$	$	SYM
taxlaw-2804	256	31	2,500	2,500	NUM
taxlaw-2804	256	32	each	each	PRON
taxlaw-2804	256	33	)	)	PUNCT
taxlaw-2804	256	34	,	,	PUNCT
taxlaw-2804	256	35	so	so	SCONJ
taxlaw-2804	256	36	that	that	SCONJ
taxlaw-2804	256	37	,	,	PUNCT
taxlaw-2804	256	38	for	for	ADP
taxlaw-2804	256	39	example	example	NOUN
taxlaw-2804	256	40	,	,	PUNCT
taxlaw-2804	256	41	when	when	SCONJ
taxlaw-2804	256	42	the	the	DET
taxlaw-2804	256	43	partnership	partnership	NOUN
taxlaw-2804	256	44	distributes	distribute	VERB
taxlaw-2804	256	45	the	the	DET
taxlaw-2804	256	46	cash	cash	NOUN
taxlaw-2804	256	47	that	that	PRON
taxlaw-2804	256	48	it	it	PRON
taxlaw-2804	256	49	holds	hold	VERB
taxlaw-2804	256	50	(	(	PUNCT
taxlaw-2804	256	51	$	$	SYM
taxlaw-2804	256	52	25,000	25,000	NUM
taxlaw-2804	256	53	)	)	PUNCT
taxlaw-2804	256	54	in	in	ADP
taxlaw-2804	256	55	liquidation	liquidation	NOUN
taxlaw-2804	256	56	,	,	PUNCT
taxlaw-2804	256	57	each	each	PRON
taxlaw-2804	256	58	of	of	ADP
taxlaw-2804	256	59	a	a	PRON
taxlaw-2804	256	60	and	and	CCONJ
taxlaw-2804	256	61	b	b	NOUN
taxlaw-2804	256	62	receive	receive	VERB
taxlaw-2804	256	63	$	$	SYM
taxlaw-2804	256	64	12,500	12,500	NUM
taxlaw-2804	256	65	(	(	PUNCT
taxlaw-2804	256	66	$	$	SYM
taxlaw-2804	256	67	2,500	2,500	NUM
taxlaw-2804	256	68	less	less	ADJ
taxlaw-2804	256	69	than	than	ADP
taxlaw-2804	256	70	the	the	DET
taxlaw-2804	256	71	value	value	NOUN
taxlaw-2804	256	72	that	that	PRON
taxlaw-2804	256	73	each	each	PRON
taxlaw-2804	256	74	contributed	contribute	VERB
taxlaw-2804	256	75	to	to	ADP
taxlaw-2804	256	76	the	the	DET
taxlaw-2804	256	77	partnership	partnership	NOUN
taxlaw-2804	256	78	)	)	PUNCT
taxlaw-2804	256	79	.	.	PUNCT
taxlaw-2804	257	1	consequently	consequently	ADV
taxlaw-2804	257	2	,	,	PUNCT
taxlaw-2804	257	3	if	if	SCONJ
taxlaw-2804	257	4	a	a	PRON
taxlaw-2804	257	5	and	and	CCONJ
taxlaw-2804	257	6	b	b	NOUN
taxlaw-2804	257	7	were	be	AUX
taxlaw-2804	257	8	each	each	PRON
taxlaw-2804	257	9	allocated	allocate	VERB
taxlaw-2804	257	10	taxable	taxable	ADJ
taxlaw-2804	257	11	gain	gain	NOUN
taxlaw-2804	257	12	and	and	CCONJ
taxlaw-2804	257	13	loss	loss	NOUN
taxlaw-2804	257	14	in	in	ADP
taxlaw-2804	257	15	an	an	DET
taxlaw-2804	257	16	amount	amount	NOUN
taxlaw-2804	257	17	that	that	PRON
taxlaw-2804	257	18	matched	match	VERB
taxlaw-2804	257	19	economic	economic	ADJ
taxlaw-2804	257	20	gain	gain	NOUN
taxlaw-2804	257	21	and	and	CCONJ
taxlaw-2804	257	22	loss	loss	NOUN
taxlaw-2804	257	23	,	,	PUNCT
taxlaw-2804	257	24	a	a	PRON
taxlaw-2804	257	25	would	would	AUX
taxlaw-2804	257	26	be	be	AUX
taxlaw-2804	257	27	allocated	allocate	VERB
taxlaw-2804	257	28	$	$	SYM
taxlaw-2804	257	29	10,000	10,000	NUM
taxlaw-2804	257	30	of	of	ADP
taxlaw-2804	257	31	tax	tax	NOUN
taxlaw-2804	257	32	gain	gain	NOUN
taxlaw-2804	257	33	from	from	ADP
taxlaw-2804	257	34	sale	sale	NOUN
taxlaw-2804	257	35	of	of	ADP
taxlaw-2804	257	36	the	the	DET
taxlaw-2804	257	37	land	land	NOUN
taxlaw-2804	257	38	and	and	CCONJ
taxlaw-2804	257	39	$	$	SYM
taxlaw-2804	257	40	2,500	2,500	NUM
taxlaw-2804	257	41	of	of	ADP
taxlaw-2804	257	42	tax	tax	NOUN
taxlaw-2804	257	43	loss	loss	NOUN
taxlaw-2804	257	44	from	from	ADP
taxlaw-2804	257	45	sale	sale	NOUN
taxlaw-2804	257	46	of	of	ADP
taxlaw-2804	257	47	the	the	DET
taxlaw-2804	257	48	land	land	NOUN
taxlaw-2804	257	49	(	(	PUNCT
taxlaw-2804	257	50	or	or	CCONJ
taxlaw-2804	257	51	$	$	SYM
taxlaw-2804	257	52	7,500	7,500	NUM
taxlaw-2804	257	53	of	of	ADP
taxlaw-2804	257	54	tax	tax	NOUN
taxlaw-2804	257	55	gain	gain	NOUN
taxlaw-2804	257	56	from	from	ADP
taxlaw-2804	257	57	sale	sale	NOUN
taxlaw-2804	257	58	of	of	ADP
taxlaw-2804	257	59	the	the	DET
taxlaw-2804	257	60	land	land	NOUN
taxlaw-2804	257	61	on	on	ADP
taxlaw-2804	257	62	net	net	NOUN
taxlaw-2804	257	63	)	)	PUNCT
taxlaw-2804	257	64	,	,	PUNCT
taxlaw-2804	257	65	and	and	CCONJ
taxlaw-2804	257	66	b	b	NOUN
taxlaw-2804	257	67	would	would	AUX
taxlaw-2804	257	68	be	be	AUX
taxlaw-2804	257	69	allocated	allocate	VERB
taxlaw-2804	257	70	$	$	SYM
taxlaw-2804	257	71	2,500	2,500	NUM
taxlaw-2804	257	72	of	of	ADP
taxlaw-2804	257	73	tax	tax	NOUN
taxlaw-2804	257	74	loss	loss	NOUN
taxlaw-2804	257	75	from	from	ADP
taxlaw-2804	257	76	sale	sale	NOUN
taxlaw-2804	257	77	of	of	ADP
taxlaw-2804	257	78	the	the	DET
taxlaw-2804	257	79	land	land	NOUN
taxlaw-2804	257	80	.	.	PUNCT
taxlaw-2804	258	1	however	however	ADV
taxlaw-2804	258	2	,	,	PUNCT
taxlaw-2804	258	3	because	because	SCONJ
taxlaw-2804	258	4	the	the	DET
taxlaw-2804	258	5	only	only	ADJ
taxlaw-2804	258	6	tax	tax	NOUN
taxlaw-2804	258	7	item	item	NOUN
taxlaw-2804	258	8	recognized	recognize	VERB
taxlaw-2804	258	9	by	by	ADP
taxlaw-2804	258	10	the	the	DET
taxlaw-2804	258	11	partnership	partnership	NOUN
taxlaw-2804	258	12	as	as	ADP
taxlaw-2804	258	13	a	a	DET
taxlaw-2804	258	14	result	result	NOUN
taxlaw-2804	258	15	of	of	ADP
taxlaw-2804	258	16	sale	sale	NOUN
taxlaw-2804	258	17	of	of	ADP
taxlaw-2804	258	18	the	the	DET
taxlaw-2804	258	19	land	land	NOUN
taxlaw-2804	258	20	is	be	AUX
taxlaw-2804	258	21	$	$	SYM
taxlaw-2804	258	22	5,000	5,000	NUM
taxlaw-2804	258	23	of	of	ADP
taxlaw-2804	258	24	tax	tax	NOUN
taxlaw-2804	258	25	gain	gain	NOUN
taxlaw-2804	258	26	,	,	PUNCT
taxlaw-2804	258	27	$	$	SYM
taxlaw-2804	258	28	5,000	5,000	NUM
taxlaw-2804	258	29	of	of	ADP
taxlaw-2804	258	30	tax	tax	NOUN
taxlaw-2804	258	31	gain	gain	NOUN
taxlaw-2804	258	32	is	be	AUX
taxlaw-2804	258	33	allocated	allocate	VERB
taxlaw-2804	258	34	to	to	ADP
taxlaw-2804	258	35	a	a	PRON
taxlaw-2804	258	36	to	to	PART
taxlaw-2804	258	37	get	get	VERB
taxlaw-2804	258	38	as	as	ADV
taxlaw-2804	258	39	close	close	ADJ
taxlaw-2804	258	40	as	as	ADP
taxlaw-2804	258	41	possible	possible	ADJ
taxlaw-2804	258	42	to	to	ADP
taxlaw-2804	258	43	the	the	DET
taxlaw-2804	258	44	result	result	NOUN
taxlaw-2804	258	45	described	describe	VERB
taxlaw-2804	258	46	above	above	ADV
taxlaw-2804	258	47	,	,	PUNCT
taxlaw-2804	258	48	while	while	SCONJ
taxlaw-2804	258	49	using	use	VERB
taxlaw-2804	258	50	only	only	ADJ
taxlaw-2804	258	51	tax	tax	NOUN
taxlaw-2804	258	52	items	item	NOUN
taxlaw-2804	258	53	actually	actually	ADV
taxlaw-2804	258	54	recognized	recognize	VERB
taxlaw-2804	258	55	by	by	ADP
taxlaw-2804	258	56	the	the	DET
taxlaw-2804	258	57	partnership	partnership	NOUN
taxlaw-2804	258	58	from	from	ADP
taxlaw-2804	258	59	sale	sale	NOUN
taxlaw-2804	258	60	of	of	ADP
taxlaw-2804	258	61	the	the	DET
taxlaw-2804	258	62	land	land	NOUN
taxlaw-2804	258	63	.	.	PUNCT
taxlaw-2804	259	1	34	34	NUM
taxlaw-2804	259	2	compared	compare	VERB
taxlaw-2804	259	3	to	to	ADP
taxlaw-2804	259	4	what	what	PRON
taxlaw-2804	259	5	should	should	AUX
taxlaw-2804	259	6	have	have	AUX
taxlaw-2804	259	7	been	be	AUX
taxlaw-2804	259	8	allocated	allocate	VERB
taxlaw-2804	259	9	to	to	ADP
taxlaw-2804	259	10	the	the	DET
taxlaw-2804	259	11	partners	partner	NOUN
taxlaw-2804	259	12	based	base	VERB
taxlaw-2804	259	13	on	on	ADP
taxlaw-2804	259	14	their	their	PRON
taxlaw-2804	259	15	economic	economic	ADJ
taxlaw-2804	259	16	gain	gain	NOUN
taxlaw-2804	259	17	and	and	CCONJ
taxlaw-2804	259	18	loss	loss	NOUN
taxlaw-2804	259	19	,	,	PUNCT
taxlaw-2804	259	20	a	a	PRON
taxlaw-2804	259	21	is	be	AUX
taxlaw-2804	259	22	allocated	allocate	VERB
taxlaw-2804	259	23	$	$	SYM
taxlaw-2804	259	24	2,500	2,500	NUM
taxlaw-2804	259	25	less	less	ADJ
taxlaw-2804	259	26	tax	tax	NOUN
taxlaw-2804	259	27	gain	gain	NOUN
taxlaw-2804	259	28	than	than	ADP
taxlaw-2804	259	29	what	what	PRON
taxlaw-2804	259	30	a	a	PRON
taxlaw-2804	259	31	should	should	AUX
taxlaw-2804	259	32	have	have	AUX
taxlaw-2804	259	33	been	be	AUX
taxlaw-2804	259	34	allocated	allocate	VERB
taxlaw-2804	259	35	,	,	PUNCT
taxlaw-2804	259	36	and	and	CCONJ
taxlaw-2804	259	37	b	b	NOUN
taxlaw-2804	259	38	is	be	AUX
taxlaw-2804	259	39	allocated	allocate	VERB
taxlaw-2804	259	40	$	$	SYM
taxlaw-2804	259	41	2,500	2,500	NUM
taxlaw-2804	259	42	less	less	ADJ
taxlaw-2804	259	43	tax	tax	NOUN
taxlaw-2804	259	44	loss	loss	NOUN
taxlaw-2804	259	45	than	than	ADP
taxlaw-2804	259	46	what	what	PRON
taxlaw-2804	259	47	b	b	NOUN
taxlaw-2804	259	48	should	should	AUX
taxlaw-2804	259	49	have	have	AUX
taxlaw-2804	259	50	been	be	AUX
taxlaw-2804	259	51	allocated	allocate	VERB
taxlaw-2804	259	52	.	.	PUNCT
taxlaw-2804	260	1	in	in	ADP
taxlaw-2804	260	2	effect	effect	NOUN
taxlaw-2804	260	3	,	,	PUNCT
taxlaw-2804	260	4	$	$	SYM
taxlaw-2804	260	5	2,500	2,500	NUM
taxlaw-2804	260	6	of	of	ADP
taxlaw-2804	260	7	tax	tax	NOUN
taxlaw-2804	260	8	gain	gain	NOUN
taxlaw-2804	260	9	has	have	AUX
taxlaw-2804	260	10	been	be	AUX
taxlaw-2804	260	11	inappropriately	inappropriately	ADV
taxlaw-2804	260	12	shifted	shift	VERB
taxlaw-2804	260	13	from	from	ADP
taxlaw-2804	260	14	a	a	PRON
taxlaw-2804	260	15	to	to	ADP
taxlaw-2804	260	16	b.	b.	PROPN
taxlaw-2804	260	17	35	35	NUM
taxlaw-2804	260	18	moreover	moreover	ADV
taxlaw-2804	260	19	,	,	PUNCT
taxlaw-2804	260	20	while	while	SCONJ
taxlaw-2804	260	21	this	this	DET
taxlaw-2804	260	22	shift	shift	NOUN
taxlaw-2804	260	23	may	may	AUX
taxlaw-2804	260	24	be	be	AUX
taxlaw-2804	260	25	temporary	temporary	ADJ
taxlaw-2804	260	26	,	,	PUNCT
taxlaw-2804	260	27	it	it	PRON
taxlaw-2804	260	28	can	can	AUX
taxlaw-2804	260	29	,	,	PUNCT
taxlaw-2804	260	30	nevertheless	nevertheless	ADV
taxlaw-2804	260	31	,	,	PUNCT
taxlaw-2804	260	32	significantly	significantly	ADV
taxlaw-2804	260	33	affect	affect	VERB
taxlaw-2804	260	34	the	the	DET
taxlaw-2804	260	35	tax	tax	NOUN
taxlaw-2804	260	36	consequences	consequence	NOUN
taxlaw-2804	260	37	experienced	experience	VERB
taxlaw-2804	260	38	by	by	ADP
taxlaw-2804	260	39	a	a	PRON
taxlaw-2804	260	40	and	and	CCONJ
taxlaw-2804	260	41	b.	b.	PROPN
taxlaw-2804	260	42	after	after	ADP
taxlaw-2804	260	43	the	the	DET
taxlaw-2804	260	44	allocation	allocation	NOUN
taxlaw-2804	260	45	of	of	ADP
taxlaw-2804	260	46	the	the	DET
taxlaw-2804	260	47	$	$	SYM
taxlaw-2804	260	48	5,000	5,000	NUM
taxlaw-2804	260	49	tax	tax	NOUN
taxlaw-2804	260	50	gain	gain	NOUN
taxlaw-2804	260	51	from	from	ADP
taxlaw-2804	260	52	sale	sale	NOUN
taxlaw-2804	260	53	of	of	ADP
taxlaw-2804	260	54	the	the	DET
taxlaw-2804	260	55	land	land	NOUN
taxlaw-2804	260	56	to	to	ADP
taxlaw-2804	260	57	a	a	DET
taxlaw-2804	260	58	,	,	PUNCT
taxlaw-2804	260	59	a‟s	a‟s	ADJ
taxlaw-2804	260	60	basis	basis	NOUN
taxlaw-2804	260	61	in	in	ADP
taxlaw-2804	260	62	his	his	PRON
taxlaw-2804	260	63	or	or	CCONJ
taxlaw-2804	260	64	her	her	PRON
taxlaw-2804	260	65	interest	interest	NOUN
taxlaw-2804	260	66	in	in	ADP
taxlaw-2804	260	67	the	the	DET
taxlaw-2804	260	68	partnership	partnership	NOUN
taxlaw-2804	260	69	will	will	AUX
taxlaw-2804	260	70	34	34	NUM
taxlaw-2804	260	71	limiting	limit	VERB
taxlaw-2804	260	72	the	the	DET
taxlaw-2804	260	73	partnership	partnership	NOUN
taxlaw-2804	260	74	to	to	ADP
taxlaw-2804	260	75	using	use	VERB
taxlaw-2804	260	76	tax	tax	NOUN
taxlaw-2804	260	77	items	item	NOUN
taxlaw-2804	260	78	actually	actually	ADV
taxlaw-2804	260	79	recognized	recognize	VERB
taxlaw-2804	260	80	from	from	ADP
taxlaw-2804	260	81	sale	sale	NOUN
taxlaw-2804	260	82	of	of	ADP
taxlaw-2804	260	83	the	the	DET
taxlaw-2804	260	84	land	land	NOUN
taxlaw-2804	260	85	is	be	AUX
taxlaw-2804	260	86	called	call	VERB
taxlaw-2804	260	87	the	the	DET
taxlaw-2804	260	88	“	"	PUNCT
taxlaw-2804	260	89	ceiling	ceiling	NOUN
taxlaw-2804	260	90	rule	rule	NOUN
taxlaw-2804	260	91	.	.	PUNCT
taxlaw-2804	260	92	”	"	PUNCT
taxlaw-2804	261	1	abiding	abide	VERB
taxlaw-2804	261	2	by	by	ADP
taxlaw-2804	261	3	the	the	DET
taxlaw-2804	261	4	“	"	PUNCT
taxlaw-2804	261	5	ceiling	ceiling	NOUN
taxlaw-2804	261	6	rule	rule	NOUN
taxlaw-2804	261	7	”	"	PUNCT
taxlaw-2804	261	8	is	be	AUX
taxlaw-2804	261	9	the	the	DET
taxlaw-2804	261	10	distinguishing	distinguish	VERB
taxlaw-2804	261	11	feature	feature	NOUN
taxlaw-2804	261	12	of	of	ADP
taxlaw-2804	261	13	the	the	DET
taxlaw-2804	261	14	traditional	traditional	ADJ
taxlaw-2804	261	15	method	method	NOUN
taxlaw-2804	261	16	.	.	PUNCT
taxlaw-2804	262	1	35	35	NUM
taxlaw-2804	262	2	this	this	DET
taxlaw-2804	262	3	shift	shift	NOUN
taxlaw-2804	262	4	occurs	occur	VERB
taxlaw-2804	262	5	because	because	SCONJ
taxlaw-2804	262	6	the	the	DET
taxlaw-2804	262	7	$	$	SYM
taxlaw-2804	262	8	5,000	5,000	NUM
taxlaw-2804	262	9	tax	tax	NOUN
taxlaw-2804	262	10	gain	gain	NOUN
taxlaw-2804	262	11	recognized	recognize	VERB
taxlaw-2804	262	12	by	by	ADP
taxlaw-2804	262	13	the	the	DET
taxlaw-2804	262	14	partnership	partnership	NOUN
taxlaw-2804	262	15	is	be	AUX
taxlaw-2804	262	16	effectively	effectively	ADV
taxlaw-2804	262	17	the	the	DET
taxlaw-2804	262	18	net	net	ADJ
taxlaw-2804	262	19	result	result	NOUN
taxlaw-2804	262	20	of	of	ADP
taxlaw-2804	262	21	the	the	DET
taxlaw-2804	262	22	$	$	SYM
taxlaw-2804	262	23	10,000	10,000	NUM
taxlaw-2804	262	24	of	of	ADP
taxlaw-2804	262	25	gain	gain	NOUN
taxlaw-2804	262	26	that	that	PRON
taxlaw-2804	262	27	accrued	accrue	VERB
taxlaw-2804	262	28	prior	prior	ADV
taxlaw-2804	262	29	to	to	ADP
taxlaw-2804	262	30	contribution	contribution	NOUN
taxlaw-2804	262	31	of	of	ADP
taxlaw-2804	262	32	the	the	DET
taxlaw-2804	262	33	land	land	NOUN
taxlaw-2804	262	34	and	and	CCONJ
taxlaw-2804	262	35	the	the	DET
taxlaw-2804	262	36	$	$	SYM
taxlaw-2804	262	37	5,000	5,000	NUM
taxlaw-2804	262	38	of	of	ADP
taxlaw-2804	262	39	loss	loss	NOUN
taxlaw-2804	262	40	that	that	PRON
taxlaw-2804	262	41	accrued	accrue	VERB
taxlaw-2804	262	42	after	after	ADP
taxlaw-2804	262	43	contribution	contribution	NOUN
taxlaw-2804	262	44	of	of	ADP
taxlaw-2804	262	45	the	the	DET
taxlaw-2804	262	46	land	land	NOUN
taxlaw-2804	262	47	.	.	PUNCT
taxlaw-2804	263	1	netting	net	VERB
taxlaw-2804	263	2	the	the	DET
taxlaw-2804	263	3	two	two	NUM
taxlaw-2804	263	4	figures	figure	NOUN
taxlaw-2804	263	5	results	result	VERB
taxlaw-2804	263	6	in	in	ADP
taxlaw-2804	263	7	$	$	SYM
taxlaw-2804	263	8	2,500	2,500	NUM
taxlaw-2804	263	9	of	of	ADP
taxlaw-2804	263	10	the	the	DET
taxlaw-2804	263	11	tax	tax	NOUN
taxlaw-2804	263	12	gain	gain	NOUN
taxlaw-2804	263	13	attributable	attributable	ADJ
taxlaw-2804	263	14	to	to	ADP
taxlaw-2804	263	15	the	the	DET
taxlaw-2804	263	16	precontribution	precontribution	NOUN
taxlaw-2804	263	17	increase	increase	NOUN
taxlaw-2804	263	18	in	in	ADP
taxlaw-2804	263	19	value	value	NOUN
taxlaw-2804	263	20	of	of	ADP
taxlaw-2804	263	21	the	the	DET
taxlaw-2804	263	22	land	land	NOUN
taxlaw-2804	263	23	that	that	PRON
taxlaw-2804	263	24	economically	economically	ADV
taxlaw-2804	263	25	benefited	benefit	VERB
taxlaw-2804	263	26	a	a	DET
taxlaw-2804	263	27	offsetting	offset	VERB
taxlaw-2804	263	28	the	the	DET
taxlaw-2804	263	29	portion	portion	NOUN
taxlaw-2804	263	30	of	of	ADP
taxlaw-2804	263	31	the	the	DET
taxlaw-2804	263	32	tax	tax	NOUN
taxlaw-2804	263	33	loss	loss	NOUN
taxlaw-2804	263	34	attributable	attributable	ADJ
taxlaw-2804	263	35	to	to	ADP
taxlaw-2804	263	36	the	the	DET
taxlaw-2804	263	37	post	post	ADJ
taxlaw-2804	263	38	-	-	ADJ
taxlaw-2804	263	39	contribution	contribution	NOUN
taxlaw-2804	263	40	decline	decline	NOUN
taxlaw-2804	263	41	in	in	ADP
taxlaw-2804	263	42	value	value	NOUN
taxlaw-2804	263	43	of	of	ADP
taxlaw-2804	263	44	the	the	DET
taxlaw-2804	263	45	land	land	NOUN
taxlaw-2804	263	46	that	that	PRON
taxlaw-2804	263	47	economically	economically	ADV
taxlaw-2804	263	48	burdened	burden	VERB
taxlaw-2804	263	49	b.	b.	PROPN
taxlaw-2804	263	50	2011	2011	NUM
taxlaw-2804	263	51	]	]	PUNCT
taxlaw-2804	263	52	making	make	VERB
taxlaw-2804	263	53	partnerships	partnership	NOUN
taxlaw-2804	263	54	work	work	VERB
taxlaw-2804	263	55	for	for	ADP
taxlaw-2804	263	56	mom	mom	NOUN
taxlaw-2804	263	57	and	and	CCONJ
taxlaw-2804	263	58	pop	pop	NOUN
taxlaw-2804	263	59	and	and	CCONJ
taxlaw-2804	263	60	everyone	everyone	PRON
taxlaw-2804	263	61	else	else	ADV
taxlaw-2804	263	62	257	257	NUM
taxlaw-2804	263	63	increase	increase	NOUN
taxlaw-2804	263	64	to	to	ADP
taxlaw-2804	263	65	$	$	SYM
taxlaw-2804	263	66	10,000	10,000	NUM
taxlaw-2804	263	67	,	,	PUNCT
taxlaw-2804	263	68	36	36	NUM
taxlaw-2804	263	69	and	and	CCONJ
taxlaw-2804	263	70	b‟s	b‟s	NOUN
taxlaw-2804	263	71	basis	basis	NOUN
taxlaw-2804	263	72	in	in	ADP
taxlaw-2804	263	73	his	his	PRON
taxlaw-2804	263	74	or	or	CCONJ
taxlaw-2804	263	75	her	her	PRON
taxlaw-2804	263	76	interest	interest	NOUN
taxlaw-2804	263	77	in	in	ADP
taxlaw-2804	263	78	the	the	DET
taxlaw-2804	263	79	partnership	partnership	NOUN
taxlaw-2804	263	80	will	will	AUX
taxlaw-2804	263	81	remain	remain	VERB
taxlaw-2804	263	82	$	$	SYM
taxlaw-2804	263	83	15,000	15,000	NUM
taxlaw-2804	263	84	.	.	PUNCT
taxlaw-2804	264	1	if	if	SCONJ
taxlaw-2804	264	2	the	the	DET
taxlaw-2804	264	3	partnership	partnership	NOUN
taxlaw-2804	264	4	distributes	distribute	VERB
taxlaw-2804	264	5	$	$	SYM
taxlaw-2804	264	6	12,500	12,500	NUM
taxlaw-2804	264	7	cash	cash	NOUN
taxlaw-2804	264	8	to	to	ADP
taxlaw-2804	264	9	each	each	PRON
taxlaw-2804	264	10	of	of	ADP
taxlaw-2804	264	11	a	a	PRON
taxlaw-2804	264	12	and	and	CCONJ
taxlaw-2804	264	13	b	b	NOUN
taxlaw-2804	264	14	in	in	ADP
taxlaw-2804	264	15	liquidation	liquidation	NOUN
taxlaw-2804	264	16	of	of	ADP
taxlaw-2804	264	17	the	the	DET
taxlaw-2804	264	18	partnership	partnership	NOUN
taxlaw-2804	264	19	,	,	PUNCT
taxlaw-2804	264	20	a	a	PRON
taxlaw-2804	264	21	will	will	AUX
taxlaw-2804	264	22	recognize	recognize	VERB
taxlaw-2804	264	23	$	$	SYM
taxlaw-2804	264	24	2,500	2,500	NUM
taxlaw-2804	264	25	of	of	ADP
taxlaw-2804	264	26	tax	tax	NOUN
taxlaw-2804	264	27	gain	gain	NOUN
taxlaw-2804	264	28	(	(	PUNCT
taxlaw-2804	264	29	the	the	DET
taxlaw-2804	264	30	excess	excess	NOUN
taxlaw-2804	264	31	of	of	ADP
taxlaw-2804	264	32	$	$	SYM
taxlaw-2804	264	33	12,500	12,500	NUM
taxlaw-2804	264	34	cash	cash	NOUN
taxlaw-2804	264	35	over	over	ADP
taxlaw-2804	264	36	a‟s	a‟s	PROPN
taxlaw-2804	264	37	$	$	SYM
taxlaw-2804	264	38	10,000	10,000	NUM
taxlaw-2804	264	39	basis	basis	NOUN
taxlaw-2804	264	40	in	in	ADP
taxlaw-2804	264	41	his	his	PRON
taxlaw-2804	264	42	or	or	CCONJ
taxlaw-2804	264	43	her	her	PRON
taxlaw-2804	264	44	interest	interest	NOUN
taxlaw-2804	264	45	in	in	ADP
taxlaw-2804	264	46	the	the	DET
taxlaw-2804	264	47	partnership	partnership	NOUN
taxlaw-2804	264	48	)	)	PUNCT
taxlaw-2804	264	49	,	,	PUNCT
taxlaw-2804	264	50	and	and	CCONJ
taxlaw-2804	264	51	b	b	NOUN
taxlaw-2804	264	52	will	will	AUX
taxlaw-2804	264	53	recognize	recognize	VERB
taxlaw-2804	264	54	$	$	SYM
taxlaw-2804	264	55	2,500	2,500	NUM
taxlaw-2804	264	56	of	of	ADP
taxlaw-2804	264	57	tax	tax	NOUN
taxlaw-2804	264	58	loss	loss	NOUN
taxlaw-2804	264	59	(	(	PUNCT
taxlaw-2804	264	60	the	the	DET
taxlaw-2804	264	61	excess	excess	NOUN
taxlaw-2804	264	62	of	of	ADP
taxlaw-2804	264	63	b‟s	b‟s	NOUN
taxlaw-2804	264	64	$	$	SYM
taxlaw-2804	264	65	15,000	15,000	NUM
taxlaw-2804	264	66	basis	basis	NOUN
taxlaw-2804	264	67	in	in	ADP
taxlaw-2804	264	68	his	his	PRON
taxlaw-2804	264	69	or	or	CCONJ
taxlaw-2804	264	70	her	her	PRON
taxlaw-2804	264	71	interest	interest	NOUN
taxlaw-2804	264	72	in	in	ADP
taxlaw-2804	264	73	the	the	DET
taxlaw-2804	264	74	partnership	partnership	NOUN
taxlaw-2804	264	75	over	over	ADP
taxlaw-2804	264	76	$	$	SYM
taxlaw-2804	264	77	12,500	12,500	NUM
taxlaw-2804	264	78	)	)	PUNCT
taxlaw-2804	264	79	.	.	PUNCT
taxlaw-2804	265	1	37	37	NUM
taxlaw-2804	265	2	the	the	DET
taxlaw-2804	265	3	$	$	SYM
taxlaw-2804	265	4	2,500	2,500	NUM
taxlaw-2804	265	5	tax	tax	NOUN
taxlaw-2804	265	6	loss	loss	NOUN
taxlaw-2804	265	7	recognized	recognize	VERB
taxlaw-2804	265	8	by	by	ADP
taxlaw-2804	265	9	b	b	NOUN
taxlaw-2804	265	10	corresponds	correspond	NOUN
taxlaw-2804	265	11	to	to	ADP
taxlaw-2804	265	12	the	the	DET
taxlaw-2804	265	13	$	$	SYM
taxlaw-2804	265	14	2,500	2,500	NUM
taxlaw-2804	265	15	tax	tax	NOUN
taxlaw-2804	265	16	loss	loss	NOUN
taxlaw-2804	265	17	from	from	ADP
taxlaw-2804	265	18	sale	sale	NOUN
taxlaw-2804	265	19	of	of	ADP
taxlaw-2804	265	20	the	the	DET
taxlaw-2804	265	21	land	land	NOUN
taxlaw-2804	265	22	that	that	PRON
taxlaw-2804	265	23	should	should	AUX
taxlaw-2804	265	24	have	have	AUX
taxlaw-2804	265	25	been	be	AUX
taxlaw-2804	265	26	but	but	CCONJ
taxlaw-2804	265	27	was	be	AUX
taxlaw-2804	265	28	not	not	PART
taxlaw-2804	265	29	allocated	allocate	VERB
taxlaw-2804	265	30	to	to	ADP
taxlaw-2804	265	31	b	b	NOUN
taxlaw-2804	265	32	at	at	ADP
taxlaw-2804	265	33	the	the	DET
taxlaw-2804	265	34	time	time	NOUN
taxlaw-2804	265	35	of	of	ADP
taxlaw-2804	265	36	the	the	DET
taxlaw-2804	265	37	sale	sale	NOUN
taxlaw-2804	265	38	of	of	ADP
taxlaw-2804	265	39	the	the	DET
taxlaw-2804	265	40	land	land	NOUN
taxlaw-2804	265	41	,	,	PUNCT
taxlaw-2804	265	42	as	as	ADP
taxlaw-2804	265	43	a	a	DET
taxlaw-2804	265	44	result	result	NOUN
taxlaw-2804	265	45	of	of	ADP
taxlaw-2804	265	46	shifting	shift	VERB
taxlaw-2804	265	47	$	$	SYM
taxlaw-2804	265	48	2,500	2,500	NUM
taxlaw-2804	265	49	of	of	ADP
taxlaw-2804	265	50	tax	tax	NOUN
taxlaw-2804	265	51	gain	gain	NOUN
taxlaw-2804	265	52	from	from	ADP
taxlaw-2804	265	53	a	a	PRON
taxlaw-2804	265	54	to	to	ADP
taxlaw-2804	265	55	b.	b.	PROPN
taxlaw-2804	265	56	likewise	likewise	ADV
taxlaw-2804	265	57	,	,	PUNCT
taxlaw-2804	265	58	the	the	DET
taxlaw-2804	265	59	$	$	SYM
taxlaw-2804	265	60	2,500	2,500	NUM
taxlaw-2804	265	61	tax	tax	NOUN
taxlaw-2804	265	62	gain	gain	NOUN
taxlaw-2804	265	63	recognized	recognize	VERB
taxlaw-2804	265	64	by	by	ADP
taxlaw-2804	265	65	a	a	DET
taxlaw-2804	265	66	corresponds	correspond	NOUN
taxlaw-2804	265	67	to	to	ADP
taxlaw-2804	265	68	the	the	DET
taxlaw-2804	265	69	$	$	SYM
taxlaw-2804	265	70	2,500	2,500	NUM
taxlaw-2804	265	71	tax	tax	NOUN
taxlaw-2804	265	72	gain	gain	NOUN
taxlaw-2804	265	73	from	from	ADP
taxlaw-2804	265	74	sale	sale	NOUN
taxlaw-2804	265	75	of	of	ADP
taxlaw-2804	265	76	the	the	DET
taxlaw-2804	265	77	land	land	NOUN
taxlaw-2804	265	78	that	that	PRON
taxlaw-2804	265	79	should	should	AUX
taxlaw-2804	265	80	have	have	AUX
taxlaw-2804	265	81	been	be	AUX
taxlaw-2804	265	82	allocated	allocate	VERB
taxlaw-2804	265	83	to	to	ADP
taxlaw-2804	265	84	a	a	PRON
taxlaw-2804	265	85	but	but	CCONJ
taxlaw-2804	265	86	was	be	AUX
taxlaw-2804	265	87	instead	instead	ADV
taxlaw-2804	265	88	shifted	shift	VERB
taxlaw-2804	265	89	from	from	ADP
taxlaw-2804	265	90	a	a	PRON
taxlaw-2804	265	91	to	to	ADP
taxlaw-2804	265	92	b.	b.	PROPN
taxlaw-2804	265	93	however	however	ADV
taxlaw-2804	265	94	,	,	PUNCT
taxlaw-2804	265	95	recognition	recognition	NOUN
taxlaw-2804	265	96	of	of	ADP
taxlaw-2804	265	97	a	a	DET
taxlaw-2804	265	98	$	$	SYM
taxlaw-2804	265	99	2,500	2,500	NUM
taxlaw-2804	265	100	tax	tax	NOUN
taxlaw-2804	265	101	loss	loss	NOUN
taxlaw-2804	265	102	(	(	PUNCT
taxlaw-2804	265	103	or	or	CCONJ
taxlaw-2804	265	104	gain	gain	VERB
taxlaw-2804	265	105	)	)	PUNCT
taxlaw-2804	265	106	on	on	ADP
taxlaw-2804	265	107	liquidation	liquidation	NOUN
taxlaw-2804	265	108	by	by	ADP
taxlaw-2804	265	109	b	b	PROPN
taxlaw-2804	265	110	(	(	PUNCT
taxlaw-2804	265	111	or	or	CCONJ
taxlaw-2804	265	112	a	a	PRON
taxlaw-2804	265	113	)	)	PUNCT
taxlaw-2804	265	114	does	do	AUX
taxlaw-2804	265	115	not	not	PART
taxlaw-2804	265	116	fully	fully	ADV
taxlaw-2804	265	117	compensate	compensate	VERB
taxlaw-2804	265	118	for	for	ADP
taxlaw-2804	265	119	the	the	DET
taxlaw-2804	265	120	earlier	early	ADJ
taxlaw-2804	265	121	shift	shift	NOUN
taxlaw-2804	265	122	in	in	ADP
taxlaw-2804	265	123	tax	tax	NOUN
taxlaw-2804	265	124	gain	gain	NOUN
taxlaw-2804	265	125	from	from	ADP
taxlaw-2804	265	126	a	a	PRON
taxlaw-2804	265	127	to	to	ADP
taxlaw-2804	265	128	b.	b.	NOUN
taxlaw-2804	265	129	for	for	ADP
taxlaw-2804	265	130	one	one	NUM
taxlaw-2804	265	131	thing	thing	NOUN
taxlaw-2804	265	132	,	,	PUNCT
taxlaw-2804	265	133	tax	tax	NOUN
taxlaw-2804	265	134	gain	gain	NOUN
taxlaw-2804	265	135	and	and	CCONJ
taxlaw-2804	265	136	loss	loss	NOUN
taxlaw-2804	265	137	from	from	ADP
taxlaw-2804	265	138	sale	sale	NOUN
taxlaw-2804	265	139	of	of	ADP
taxlaw-2804	265	140	the	the	DET
taxlaw-2804	265	141	land	land	NOUN
taxlaw-2804	265	142	could	could	AUX
taxlaw-2804	265	143	be	be	AUX
taxlaw-2804	265	144	of	of	ADP
taxlaw-2804	265	145	a	a	DET
taxlaw-2804	265	146	different	different	ADJ
taxlaw-2804	265	147	character	character	NOUN
taxlaw-2804	265	148	,	,	PUNCT
taxlaw-2804	265	149	with	with	ADP
taxlaw-2804	265	150	different	different	ADJ
taxlaw-2804	265	151	resulting	result	VERB
taxlaw-2804	265	152	tax	tax	NOUN
taxlaw-2804	265	153	consequences	consequence	NOUN
taxlaw-2804	265	154	,	,	PUNCT
taxlaw-2804	265	155	than	than	ADP
taxlaw-2804	265	156	tax	tax	NOUN
taxlaw-2804	265	157	gain	gain	NOUN
taxlaw-2804	265	158	or	or	CCONJ
taxlaw-2804	265	159	loss	loss	NOUN
taxlaw-2804	265	160	recognized	recognize	VERB
taxlaw-2804	265	161	on	on	ADP
taxlaw-2804	265	162	liquidation	liquidation	NOUN
taxlaw-2804	265	163	.	.	PUNCT
taxlaw-2804	266	1	for	for	ADP
taxlaw-2804	266	2	another	another	PRON
taxlaw-2804	266	3	,	,	PUNCT
taxlaw-2804	266	4	the	the	DET
taxlaw-2804	266	5	tax	tax	NOUN
taxlaw-2804	266	6	loss	loss	NOUN
taxlaw-2804	266	7	(	(	PUNCT
taxlaw-2804	266	8	or	or	CCONJ
taxlaw-2804	266	9	gain	gain	VERB
taxlaw-2804	266	10	)	)	PUNCT
taxlaw-2804	266	11	on	on	ADP
taxlaw-2804	266	12	liquidation	liquidation	NOUN
taxlaw-2804	266	13	may	may	AUX
taxlaw-2804	266	14	be	be	AUX
taxlaw-2804	266	15	recognized	recognize	VERB
taxlaw-2804	266	16	years	year	NOUN
taxlaw-2804	266	17	later	later	ADV
taxlaw-2804	266	18	if	if	SCONJ
taxlaw-2804	266	19	substantial	substantial	ADJ
taxlaw-2804	266	20	time	time	NOUN
taxlaw-2804	266	21	elapses	elapse	VERB
taxlaw-2804	266	22	between	between	ADP
taxlaw-2804	266	23	sale	sale	NOUN
taxlaw-2804	266	24	of	of	ADP
taxlaw-2804	266	25	the	the	DET
taxlaw-2804	266	26	land	land	NOUN
taxlaw-2804	266	27	and	and	CCONJ
taxlaw-2804	266	28	liquidation	liquidation	NOUN
taxlaw-2804	266	29	of	of	ADP
taxlaw-2804	266	30	the	the	DET
taxlaw-2804	266	31	partnership	partnership	NOUN
taxlaw-2804	266	32	.	.	PUNCT
taxlaw-2804	267	1	38	38	NUM
taxlaw-2804	267	2	b.	b.	PROPN
taxlaw-2804	267	3	traditional	traditional	ADJ
taxlaw-2804	267	4	method	method	NOUN
taxlaw-2804	267	5	with	with	ADP
taxlaw-2804	267	6	curative	curative	ADJ
taxlaw-2804	267	7	allocations	allocation	NOUN
taxlaw-2804	267	8	if	if	SCONJ
taxlaw-2804	267	9	the	the	DET
taxlaw-2804	267	10	only	only	ADJ
taxlaw-2804	267	11	tax	tax	NOUN
taxlaw-2804	267	12	item	item	NOUN
taxlaw-2804	267	13	ever	ever	ADV
taxlaw-2804	267	14	recognized	recognize	VERB
taxlaw-2804	267	15	by	by	ADP
taxlaw-2804	267	16	the	the	DET
taxlaw-2804	267	17	partnership	partnership	NOUN
taxlaw-2804	267	18	is	be	AUX
taxlaw-2804	267	19	the	the	DET
taxlaw-2804	267	20	gain	gain	NOUN
taxlaw-2804	267	21	from	from	ADP
taxlaw-2804	267	22	sale	sale	NOUN
taxlaw-2804	267	23	of	of	ADP
taxlaw-2804	267	24	land	land	NOUN
taxlaw-2804	267	25	contributed	contribute	VERB
taxlaw-2804	267	26	by	by	ADP
taxlaw-2804	267	27	a	a	PRON
taxlaw-2804	267	28	(	(	PUNCT
taxlaw-2804	267	29	as	as	SCONJ
taxlaw-2804	267	30	is	be	AUX
taxlaw-2804	267	31	the	the	DET
taxlaw-2804	267	32	case	case	NOUN
taxlaw-2804	267	33	under	under	ADP
taxlaw-2804	267	34	the	the	DET
taxlaw-2804	267	35	facts	fact	NOUN
taxlaw-2804	267	36	of	of	ADP
taxlaw-2804	267	37	example	example	NOUN
taxlaw-2804	267	38	1a	1a	NOUN
taxlaw-2804	267	39	)	)	PUNCT
taxlaw-2804	267	40	,	,	PUNCT
taxlaw-2804	267	41	then	then	ADV
taxlaw-2804	267	42	the	the	DET
taxlaw-2804	267	43	traditional	traditional	ADJ
taxlaw-2804	267	44	method	method	NOUN
taxlaw-2804	267	45	with	with	ADP
taxlaw-2804	267	46	curative	curative	ADJ
taxlaw-2804	267	47	allocations	allocation	NOUN
taxlaw-2804	267	48	would	would	AUX
taxlaw-2804	267	49	lead	lead	VERB
taxlaw-2804	267	50	to	to	ADP
taxlaw-2804	267	51	the	the	DET
taxlaw-2804	267	52	same	same	ADJ
taxlaw-2804	267	53	results	result	NOUN
taxlaw-2804	267	54	as	as	ADP
taxlaw-2804	267	55	the	the	DET
taxlaw-2804	267	56	traditional	traditional	ADJ
taxlaw-2804	267	57	method	method	NOUN
taxlaw-2804	267	58	.	.	PUNCT
taxlaw-2804	268	1	however	however	ADV
taxlaw-2804	268	2	,	,	PUNCT
taxlaw-2804	268	3	if	if	SCONJ
taxlaw-2804	268	4	the	the	DET
taxlaw-2804	268	5	facts	fact	NOUN
taxlaw-2804	268	6	are	be	AUX
taxlaw-2804	268	7	complicated	complicated	ADJ
taxlaw-2804	268	8	slightly	slightly	ADV
taxlaw-2804	268	9	,	,	PUNCT
taxlaw-2804	268	10	the	the	DET
taxlaw-2804	268	11	two	two	NUM
taxlaw-2804	268	12	methods	method	NOUN
taxlaw-2804	268	13	lead	lead	VERB
taxlaw-2804	268	14	to	to	ADP
taxlaw-2804	268	15	different	different	ADJ
taxlaw-2804	268	16	results	result	NOUN
taxlaw-2804	268	17	.	.	PUNCT
taxlaw-2804	269	1	in	in	ADP
taxlaw-2804	269	2	order	order	NOUN
taxlaw-2804	269	3	to	to	PART
taxlaw-2804	269	4	demonstrate	demonstrate	VERB
taxlaw-2804	269	5	,	,	PUNCT
taxlaw-2804	269	6	assume	assume	VERB
taxlaw-2804	269	7	the	the	DET
taxlaw-2804	269	8	following	follow	VERB
taxlaw-2804	269	9	set	set	NOUN
taxlaw-2804	269	10	of	of	ADP
taxlaw-2804	269	11	facts	fact	NOUN
taxlaw-2804	269	12	:	:	PUNCT
taxlaw-2804	269	13	example	example	NOUN
taxlaw-2804	269	14	1b	1b	NUM
taxlaw-2804	269	15	.	.	PUNCT
taxlaw-2804	270	1	an	an	DET
taxlaw-2804	270	2	individual	individual	NOUN
taxlaw-2804	270	3	,	,	PUNCT
taxlaw-2804	270	4	a	a	PRON
taxlaw-2804	270	5	,	,	PUNCT
taxlaw-2804	270	6	owns	own	VERB
taxlaw-2804	270	7	a	a	DET
taxlaw-2804	270	8	piece	piece	NOUN
taxlaw-2804	270	9	of	of	ADP
taxlaw-2804	270	10	land	land	NOUN
taxlaw-2804	270	11	(	(	PUNCT
taxlaw-2804	270	12	“	"	PUNCT
taxlaw-2804	270	13	land	land	NOUN
taxlaw-2804	270	14	#	#	SYM
taxlaw-2804	270	15	1	1	NUM
taxlaw-2804	270	16	”	"	PUNCT
taxlaw-2804	270	17	)	)	PUNCT
taxlaw-2804	270	18	that	that	SCONJ
taxlaw-2804	270	19	a	a	PRON
taxlaw-2804	270	20	acquired	acquire	VERB
taxlaw-2804	270	21	some	some	DET
taxlaw-2804	270	22	time	time	NOUN
taxlaw-2804	270	23	ago	ago	ADV
taxlaw-2804	270	24	for	for	ADP
taxlaw-2804	270	25	$	$	SYM
taxlaw-2804	270	26	5,000	5,000	NUM
taxlaw-2804	270	27	.	.	PUNCT
taxlaw-2804	271	1	the	the	DET
taxlaw-2804	271	2	value	value	NOUN
taxlaw-2804	271	3	of	of	ADP
taxlaw-2804	271	4	the	the	DET
taxlaw-2804	271	5	land	land	NOUN
taxlaw-2804	271	6	has	have	AUX
taxlaw-2804	271	7	increased	increase	VERB
taxlaw-2804	271	8	over	over	ADP
taxlaw-2804	271	9	time	time	NOUN
taxlaw-2804	271	10	so	so	SCONJ
taxlaw-2804	271	11	that	that	SCONJ
taxlaw-2804	271	12	the	the	DET
taxlaw-2804	271	13	land	land	NOUN
taxlaw-2804	271	14	is	be	AUX
taxlaw-2804	271	15	currently	currently	ADV
taxlaw-2804	271	16	worth	worth	ADJ
taxlaw-2804	271	17	$	$	SYM
taxlaw-2804	271	18	15,000	15,000	NUM
taxlaw-2804	271	19	.	.	PUNCT
taxlaw-2804	272	1	a	a	PRON
taxlaw-2804	272	2	and	and	CCONJ
taxlaw-2804	272	3	b	b	NOUN
taxlaw-2804	272	4	,	,	PUNCT
taxlaw-2804	272	5	another	another	DET
taxlaw-2804	272	6	individual	individual	NOUN
taxlaw-2804	272	7	,	,	PUNCT
taxlaw-2804	272	8	form	form	VERB
taxlaw-2804	272	9	an	an	DET
taxlaw-2804	272	10	entity	entity	NOUN
taxlaw-2804	272	11	that	that	PRON
taxlaw-2804	272	12	is	be	AUX
taxlaw-2804	272	13	treated	treat	VERB
taxlaw-2804	272	14	as	as	ADP
taxlaw-2804	272	15	a	a	DET
taxlaw-2804	272	16	partnership	partnership	NOUN
taxlaw-2804	272	17	for	for	ADP
taxlaw-2804	272	18	tax	tax	NOUN
taxlaw-2804	272	19	purposes	purpose	NOUN
taxlaw-2804	272	20	.	.	PUNCT
taxlaw-2804	273	1	a	a	PRON
taxlaw-2804	273	2	contributes	contribute	VERB
taxlaw-2804	273	3	the	the	DET
taxlaw-2804	273	4	land	land	NOUN
taxlaw-2804	273	5	and	and	CCONJ
taxlaw-2804	273	6	b	b	NOUN
taxlaw-2804	273	7	contributes	contribute	VERB
taxlaw-2804	273	8	$	$	SYM
taxlaw-2804	273	9	15,000	15,000	NUM
taxlaw-2804	273	10	cash	cash	NOUN
taxlaw-2804	273	11	to	to	ADP
taxlaw-2804	273	12	this	this	DET
taxlaw-2804	273	13	newly	newly	ADV
taxlaw-2804	273	14	formed	form	VERB
taxlaw-2804	273	15	ab	ab	PROPN
taxlaw-2804	273	16	partnership	partnership	PROPN
taxlaw-2804	273	17	,	,	PUNCT
taxlaw-2804	273	18	each	each	PRON
taxlaw-2804	273	19	in	in	ADP
taxlaw-2804	273	20	exchange	exchange	NOUN
taxlaw-2804	273	21	for	for	ADP
taxlaw-2804	273	22	a	a	DET
taxlaw-2804	273	23	50	50	NUM
taxlaw-2804	273	24	%	%	NOUN
taxlaw-2804	273	25	interest	interest	NOUN
taxlaw-2804	273	26	in	in	ADP
taxlaw-2804	273	27	the	the	DET
taxlaw-2804	273	28	ab	ab	PROPN
taxlaw-2804	273	29	partnership	partnership	NOUN
taxlaw-2804	273	30	.	.	PUNCT
taxlaw-2804	274	1	as	as	ADP
taxlaw-2804	274	2	a	a	DET
taxlaw-2804	274	3	result	result	NOUN
taxlaw-2804	274	4	of	of	ADP
taxlaw-2804	274	5	the	the	DET
taxlaw-2804	274	6	contribution	contribution	NOUN
taxlaw-2804	274	7	,	,	PUNCT
taxlaw-2804	274	8	a	a	PRON
taxlaw-2804	274	9	does	do	AUX
taxlaw-2804	274	10	not	not	PART
taxlaw-2804	274	11	recognize	recognize	VERB
taxlaw-2804	274	12	any	any	DET
taxlaw-2804	274	13	tax	tax	NOUN
taxlaw-2804	274	14	gain	gain	NOUN
taxlaw-2804	274	15	.	.	PUNCT
taxlaw-2804	275	1	39	39	NUM
taxlaw-2804	275	2	following	follow	VERB
taxlaw-2804	275	3	the	the	DET
taxlaw-2804	275	4	contribution	contribution	NOUN
taxlaw-2804	276	1	,	,	PUNCT
taxlaw-2804	276	2	the	the	DET
taxlaw-2804	276	3	partnership‟s	partnership‟s	ADJ
taxlaw-2804	276	4	basis	basis	NOUN
taxlaw-2804	276	5	in	in	ADP
taxlaw-2804	276	6	land	land	NOUN
taxlaw-2804	276	7	#	#	SYM
taxlaw-2804	276	8	1	1	NUM
taxlaw-2804	276	9	is	be	AUX
taxlaw-2804	276	10	$	$	SYM
taxlaw-2804	276	11	5,000	5,000	NUM
taxlaw-2804	276	12	,	,	PUNCT
taxlaw-2804	276	13	40	40	NUM
taxlaw-2804	276	14	a‟s	a‟s	NOUN
taxlaw-2804	276	15	basis	basis	NOUN
taxlaw-2804	276	16	in	in	ADP
taxlaw-2804	276	17	his	his	PRON
taxlaw-2804	276	18	or	or	CCONJ
taxlaw-2804	276	19	her	her	PRON
taxlaw-2804	276	20	interest	interest	NOUN
taxlaw-2804	276	21	in	in	ADP
taxlaw-2804	276	22	the	the	DET
taxlaw-2804	276	23	partnership	partnership	NOUN
taxlaw-2804	276	24	is	be	AUX
taxlaw-2804	276	25	$	$	SYM
taxlaw-2804	276	26	5,000	5,000	NUM
taxlaw-2804	276	27	,	,	PUNCT
taxlaw-2804	276	28	41	41	NUM
taxlaw-2804	276	29	and	and	CCONJ
taxlaw-2804	276	30	b‟s	b‟s	NOUN
taxlaw-2804	276	31	basis	basis	NOUN
taxlaw-2804	276	32	in	in	ADP
taxlaw-2804	276	33	his	his	PRON
taxlaw-2804	276	34	or	or	CCONJ
taxlaw-2804	276	35	her	her	PRON
taxlaw-2804	276	36	interest	interest	NOUN
taxlaw-2804	276	37	in	in	ADP
taxlaw-2804	276	38	the	the	DET
taxlaw-2804	276	39	partnership	partnership	NOUN
taxlaw-2804	276	40	is	be	AUX
taxlaw-2804	276	41	$	$	SYM
taxlaw-2804	276	42	15,000	15,000	NUM
taxlaw-2804	276	43	.	.	PUNCT
taxlaw-2804	277	1	42	42	NUM
taxlaw-2804	277	2	the	the	DET
taxlaw-2804	277	3	partnership	partnership	NOUN
taxlaw-2804	277	4	uses	use	VERB
taxlaw-2804	277	5	the	the	DET
taxlaw-2804	277	6	$	$	SYM
taxlaw-2804	277	7	15,000	15,000	NUM
taxlaw-2804	277	8	cash	cash	NOUN
taxlaw-2804	277	9	contributed	contribute	VERB
taxlaw-2804	277	10	by	by	ADP
taxlaw-2804	277	11	b	b	PROPN
taxlaw-2804	277	12	to	to	PART
taxlaw-2804	277	13	acquire	acquire	VERB
taxlaw-2804	277	14	a	a	DET
taxlaw-2804	277	15	second	second	ADJ
taxlaw-2804	277	16	parcel	parcel	NOUN
taxlaw-2804	277	17	of	of	ADP
taxlaw-2804	277	18	land	land	NOUN
taxlaw-2804	277	19	(	(	PUNCT
taxlaw-2804	277	20	“	"	PUNCT
taxlaw-2804	277	21	land	land	NOUN
taxlaw-2804	277	22	#	#	SYM
taxlaw-2804	277	23	2	2	NUM
taxlaw-2804	277	24	”	"	PUNCT
taxlaw-2804	277	25	)	)	PUNCT
taxlaw-2804	277	26	for	for	ADP
taxlaw-2804	277	27	$	$	SYM
taxlaw-2804	277	28	15,000	15,000	NUM
taxlaw-2804	277	29	.	.	PUNCT
taxlaw-2804	278	1	consequently	consequently	ADV
taxlaw-2804	278	2	,	,	PUNCT
taxlaw-2804	278	3	the	the	DET
taxlaw-2804	278	4	partnership‟s	partnership‟s	ADJ
taxlaw-2804	278	5	basis	basis	NOUN
taxlaw-2804	278	6	in	in	ADP
taxlaw-2804	278	7	land	land	NOUN
taxlaw-2804	278	8	#	#	SYM
taxlaw-2804	278	9	2	2	NUM
taxlaw-2804	278	10	is	be	AUX
taxlaw-2804	278	11	36	36	NUM
taxlaw-2804	278	12	i.r.c	i.r.c	NOUN
taxlaw-2804	278	13	.	.	PUNCT
taxlaw-2804	279	1	§	§	PROPN
taxlaw-2804	279	2	705(a)(1)(a	705(a)(1)(a	PROPN
taxlaw-2804	279	3	)	)	PUNCT
taxlaw-2804	279	4	(	(	PUNCT
taxlaw-2804	279	5	2010	2010	NUM
taxlaw-2804	279	6	)	)	PUNCT
taxlaw-2804	279	7	.	.	PUNCT
taxlaw-2804	280	1	37	37	NUM
taxlaw-2804	280	2	i.r.c	i.r.c	NOUN
taxlaw-2804	280	3	.	.	PUNCT
taxlaw-2804	281	1	§	§	PROPN
taxlaw-2804	281	2	731(a	731(a	PROPN
taxlaw-2804	281	3	)	)	PUNCT
taxlaw-2804	281	4	(	(	PUNCT
taxlaw-2804	281	5	2010	2010	NUM
taxlaw-2804	281	6	)	)	PUNCT
taxlaw-2804	281	7	.	.	PUNCT
taxlaw-2804	282	1	38	38	NUM
taxlaw-2804	282	2	for	for	ADP
taxlaw-2804	282	3	a	a	DET
taxlaw-2804	282	4	more	more	ADV
taxlaw-2804	282	5	complete	complete	ADJ
taxlaw-2804	282	6	demonstration	demonstration	NOUN
taxlaw-2804	282	7	of	of	ADP
taxlaw-2804	282	8	the	the	DET
taxlaw-2804	282	9	potential	potential	ADJ
taxlaw-2804	282	10	character	character	NOUN
taxlaw-2804	282	11	and	and	CCONJ
taxlaw-2804	282	12	timing	timing	NOUN
taxlaw-2804	282	13	differences	difference	NOUN
taxlaw-2804	282	14	,	,	PUNCT
taxlaw-2804	282	15	see	see	VERB
taxlaw-2804	282	16	tables	table	NOUN
taxlaw-2804	282	17	7	7	NUM
taxlaw-2804	282	18	and	and	CCONJ
taxlaw-2804	282	19	8	8	NUM
taxlaw-2804	282	20	,	,	PUNCT
taxlaw-2804	282	21	supra	supra	ADJ
taxlaw-2804	282	22	part	part	NOUN
taxlaw-2804	282	23	ii.c	ii.c	VERB
taxlaw-2804	282	24	.	.	PUNCT
taxlaw-2804	283	1	39	39	NUM
taxlaw-2804	283	2	i.r.c	i.r.c	NOUN
taxlaw-2804	283	3	.	.	PUNCT
taxlaw-2804	284	1	§	§	PROPN
taxlaw-2804	284	2	721(a	721(a	PROPN
taxlaw-2804	284	3	)	)	PUNCT
taxlaw-2804	284	4	(	(	PUNCT
taxlaw-2804	284	5	2010	2010	NUM
taxlaw-2804	284	6	)	)	PUNCT
taxlaw-2804	284	7	.	.	PUNCT
taxlaw-2804	285	1	40	40	NUM
taxlaw-2804	285	2	i.r.c	i.r.c	NOUN
taxlaw-2804	285	3	.	.	PUNCT
taxlaw-2804	286	1	§	§	PROPN
taxlaw-2804	286	2	723	723	NUM
taxlaw-2804	286	3	(	(	PUNCT
taxlaw-2804	286	4	2010	2010	NUM
taxlaw-2804	286	5	)	)	PUNCT
taxlaw-2804	286	6	.	.	PUNCT
taxlaw-2804	287	1	41	41	NUM
taxlaw-2804	287	2	i.r.c	i.r.c	NOUN
taxlaw-2804	287	3	.	.	PUNCT
taxlaw-2804	288	1	§	§	PROPN
taxlaw-2804	288	2	722	722	NUM
taxlaw-2804	288	3	(	(	PUNCT
taxlaw-2804	288	4	2010	2010	NUM
taxlaw-2804	288	5	)	)	PUNCT
taxlaw-2804	288	6	.	.	PUNCT
taxlaw-2804	289	1	42	42	NUM
taxlaw-2804	290	1	i	i	PRON
taxlaw-2804	290	2	d.	d.	PROPN
taxlaw-2804	290	3	258	258	NUM
taxlaw-2804	290	4	columbia	columbia	PROPN
taxlaw-2804	290	5	journal	journal	PROPN
taxlaw-2804	290	6	of	of	ADP
taxlaw-2804	290	7	tax	tax	NOUN
taxlaw-2804	290	8	law	law	NOUN
taxlaw-2804	291	1	[	[	X
taxlaw-2804	291	2	vol.2:247	vol.2:247	PROPN
taxlaw-2804	291	3	$	$	SYM
taxlaw-2804	291	4	15,000	15,000	NUM
taxlaw-2804	291	5	.	.	PUNCT
taxlaw-2804	292	1	one	one	NUM
taxlaw-2804	292	2	year	year	NOUN
taxlaw-2804	292	3	after	after	SCONJ
taxlaw-2804	292	4	the	the	DET
taxlaw-2804	292	5	partnership	partnership	NOUN
taxlaw-2804	292	6	was	be	AUX
taxlaw-2804	292	7	formed	form	VERB
taxlaw-2804	292	8	,	,	PUNCT
taxlaw-2804	292	9	the	the	DET
taxlaw-2804	292	10	ab	ab	PROPN
taxlaw-2804	292	11	partnership	partnership	NOUN
taxlaw-2804	292	12	sells	sell	VERB
taxlaw-2804	292	13	land	land	NOUN
taxlaw-2804	292	14	#	#	SYM
taxlaw-2804	292	15	1	1	NUM
taxlaw-2804	292	16	for	for	ADP
taxlaw-2804	292	17	$	$	SYM
taxlaw-2804	292	18	10,000	10,000	NUM
taxlaw-2804	292	19	.	.	PUNCT
taxlaw-2804	293	1	subsequently	subsequently	ADV
taxlaw-2804	293	2	(	(	PUNCT
taxlaw-2804	293	3	and	and	CCONJ
taxlaw-2804	293	4	in	in	ADP
taxlaw-2804	293	5	the	the	DET
taxlaw-2804	293	6	same	same	ADJ
taxlaw-2804	293	7	tax	tax	NOUN
taxlaw-2804	293	8	year	year	NOUN
taxlaw-2804	293	9	as	as	ADP
taxlaw-2804	293	10	the	the	DET
taxlaw-2804	293	11	sale	sale	NOUN
taxlaw-2804	293	12	of	of	ADP
taxlaw-2804	293	13	land	land	NOUN
taxlaw-2804	293	14	#	#	SYM
taxlaw-2804	293	15	1	1	NUM
taxlaw-2804	293	16	or	or	CCONJ
taxlaw-2804	293	17	in	in	ADP
taxlaw-2804	293	18	a	a	DET
taxlaw-2804	293	19	subsequent	subsequent	ADJ
taxlaw-2804	293	20	tax	tax	NOUN
taxlaw-2804	293	21	year	year	NOUN
taxlaw-2804	293	22	)	)	PUNCT
taxlaw-2804	293	23	,	,	PUNCT
taxlaw-2804	293	24	the	the	DET
taxlaw-2804	293	25	partnership	partnership	NOUN
taxlaw-2804	293	26	sells	sell	VERB
taxlaw-2804	293	27	land	land	NOUN
taxlaw-2804	293	28	#	#	SYM
taxlaw-2804	293	29	2	2	NUM
taxlaw-2804	293	30	for	for	ADP
taxlaw-2804	293	31	$	$	SYM
taxlaw-2804	293	32	20,000	20,000	NUM
taxlaw-2804	293	33	.	.	PUNCT
taxlaw-2804	294	1	two	two	NUM
taxlaw-2804	294	2	years	year	NOUN
taxlaw-2804	294	3	after	after	ADP
taxlaw-2804	294	4	selling	sell	VERB
taxlaw-2804	294	5	land	land	NOUN
taxlaw-2804	294	6	#	#	SYM
taxlaw-2804	294	7	2	2	NUM
taxlaw-2804	294	8	,	,	PUNCT
taxlaw-2804	294	9	the	the	DET
taxlaw-2804	294	10	ab	ab	PROPN
taxlaw-2804	294	11	partnership	partnership	NOUN
taxlaw-2804	294	12	distributes	distribute	VERB
taxlaw-2804	294	13	the	the	DET
taxlaw-2804	294	14	cash	cash	NOUN
taxlaw-2804	294	15	that	that	PRON
taxlaw-2804	294	16	it	it	PRON
taxlaw-2804	294	17	holds	hold	VERB
taxlaw-2804	294	18	(	(	PUNCT
taxlaw-2804	294	19	$	$	SYM
taxlaw-2804	294	20	30,000	30,000	NUM
taxlaw-2804	294	21	)	)	PUNCT
taxlaw-2804	294	22	equally	equally	ADV
taxlaw-2804	294	23	to	to	ADP
taxlaw-2804	294	24	a	a	PRON
taxlaw-2804	294	25	and	and	CCONJ
taxlaw-2804	294	26	b	b	NOUN
taxlaw-2804	294	27	(	(	PUNCT
taxlaw-2804	294	28	$	$	SYM
taxlaw-2804	294	29	15,000	15,000	NUM
taxlaw-2804	294	30	each	each	PRON
taxlaw-2804	294	31	)	)	PUNCT
taxlaw-2804	294	32	.	.	PUNCT
taxlaw-2804	295	1	under	under	ADP
taxlaw-2804	295	2	the	the	DET
taxlaw-2804	295	3	facts	fact	NOUN
taxlaw-2804	295	4	of	of	ADP
taxlaw-2804	295	5	example	example	NOUN
taxlaw-2804	295	6	1b	1b	NUM
taxlaw-2804	295	7	,	,	PUNCT
taxlaw-2804	295	8	if	if	SCONJ
taxlaw-2804	295	9	the	the	DET
taxlaw-2804	295	10	traditional	traditional	ADJ
taxlaw-2804	295	11	method	method	NOUN
taxlaw-2804	295	12	is	be	AUX
taxlaw-2804	295	13	used	use	VERB
taxlaw-2804	295	14	,	,	PUNCT
taxlaw-2804	295	15	the	the	DET
taxlaw-2804	295	16	$	$	SYM
taxlaw-2804	295	17	5,000	5,000	NUM
taxlaw-2804	295	18	tax	tax	NOUN
taxlaw-2804	295	19	gain	gain	NOUN
taxlaw-2804	295	20	that	that	PRON
taxlaw-2804	295	21	results	result	VERB
taxlaw-2804	295	22	from	from	ADP
taxlaw-2804	295	23	sale	sale	NOUN
taxlaw-2804	295	24	of	of	ADP
taxlaw-2804	295	25	land	land	NOUN
taxlaw-2804	295	26	#	#	SYM
taxlaw-2804	295	27	1	1	NUM
taxlaw-2804	295	28	is	be	AUX
taxlaw-2804	295	29	allocated	allocate	VERB
taxlaw-2804	295	30	entirely	entirely	ADV
taxlaw-2804	295	31	to	to	ADP
taxlaw-2804	295	32	a	a	PRON
taxlaw-2804	295	33	,	,	PUNCT
taxlaw-2804	295	34	and	and	CCONJ
taxlaw-2804	295	35	the	the	DET
taxlaw-2804	295	36	tax	tax	NOUN
taxlaw-2804	295	37	consequences	consequence	NOUN
taxlaw-2804	295	38	of	of	ADP
taxlaw-2804	295	39	$	$	SYM
taxlaw-2804	295	40	2,500	2,500	NUM
taxlaw-2804	295	41	of	of	ADP
taxlaw-2804	295	42	the	the	DET
taxlaw-2804	295	43	pre	pre	ADJ
taxlaw-2804	295	44	-	-	ADJ
taxlaw-2804	295	45	contribution	contribution	ADJ
taxlaw-2804	295	46	increase	increase	NOUN
taxlaw-2804	295	47	in	in	ADP
taxlaw-2804	295	48	value	value	NOUN
taxlaw-2804	295	49	of	of	ADP
taxlaw-2804	295	50	land	land	NOUN
taxlaw-2804	295	51	#	#	SYM
taxlaw-2804	295	52	1	1	NUM
taxlaw-2804	295	53	are	be	AUX
taxlaw-2804	295	54	effectively	effectively	ADV
taxlaw-2804	295	55	shifted	shift	VERB
taxlaw-2804	295	56	from	from	ADP
taxlaw-2804	295	57	a	a	DET
taxlaw-2804	295	58	to	to	ADP
taxlaw-2804	295	59	b	b	NOUN
taxlaw-2804	295	60	,	,	PUNCT
taxlaw-2804	295	61	as	as	SCONJ
taxlaw-2804	295	62	described	describe	VERB
taxlaw-2804	295	63	above	above	ADV
taxlaw-2804	295	64	in	in	ADP
taxlaw-2804	295	65	connection	connection	NOUN
taxlaw-2804	295	66	with	with	ADP
taxlaw-2804	295	67	example	example	NOUN
taxlaw-2804	295	68	1a	1a	NOUN
taxlaw-2804	295	69	.	.	PUNCT
taxlaw-2804	296	1	upon	upon	SCONJ
taxlaw-2804	296	2	sale	sale	NOUN
taxlaw-2804	296	3	of	of	ADP
taxlaw-2804	296	4	land	land	NOUN
taxlaw-2804	296	5	#	#	SYM
taxlaw-2804	296	6	2	2	NUM
taxlaw-2804	296	7	,	,	PUNCT
taxlaw-2804	296	8	the	the	DET
taxlaw-2804	296	9	partnership	partnership	NOUN
taxlaw-2804	296	10	recognizes	recognize	VERB
taxlaw-2804	296	11	$	$	SYM
taxlaw-2804	296	12	5,000	5,000	NUM
taxlaw-2804	296	13	of	of	ADP
taxlaw-2804	296	14	tax	tax	NOUN
taxlaw-2804	296	15	gain	gain	NOUN
taxlaw-2804	296	16	and	and	CCONJ
taxlaw-2804	296	17	$	$	SYM
taxlaw-2804	296	18	5,000	5,000	NUM
taxlaw-2804	296	19	of	of	ADP
taxlaw-2804	296	20	economic	economic	ADJ
taxlaw-2804	296	21	gain	gain	NOUN
taxlaw-2804	296	22	.	.	PUNCT
taxlaw-2804	297	1	under	under	ADP
taxlaw-2804	297	2	the	the	DET
taxlaw-2804	297	3	traditional	traditional	ADJ
taxlaw-2804	297	4	method	method	NOUN
taxlaw-2804	297	5	,	,	PUNCT
taxlaw-2804	297	6	because	because	SCONJ
taxlaw-2804	297	7	a	a	DET
taxlaw-2804	297	8	and	and	CCONJ
taxlaw-2804	297	9	b	b	NOUN
taxlaw-2804	297	10	share	share	NOUN
taxlaw-2804	297	11	equally	equally	ADV
taxlaw-2804	297	12	the	the	DET
taxlaw-2804	297	13	$	$	SYM
taxlaw-2804	297	14	5,000	5,000	NUM
taxlaw-2804	297	15	economic	economic	ADJ
taxlaw-2804	297	16	gain	gain	NOUN
taxlaw-2804	297	17	from	from	ADP
taxlaw-2804	297	18	land	land	NOUN
taxlaw-2804	297	19	#	#	SYM
taxlaw-2804	297	20	2	2	NUM
taxlaw-2804	297	21	,	,	PUNCT
taxlaw-2804	297	22	43	43	NUM
taxlaw-2804	297	23	they	they	PRON
taxlaw-2804	297	24	will	will	AUX
taxlaw-2804	297	25	also	also	ADV
taxlaw-2804	297	26	share	share	VERB
taxlaw-2804	297	27	equally	equally	ADV
taxlaw-2804	297	28	the	the	DET
taxlaw-2804	297	29	$	$	SYM
taxlaw-2804	297	30	5,000	5,000	NUM
taxlaw-2804	297	31	tax	tax	NOUN
taxlaw-2804	297	32	gain	gain	NOUN
taxlaw-2804	297	33	from	from	ADP
taxlaw-2804	297	34	land	land	NOUN
taxlaw-2804	297	35	#	#	SYM
taxlaw-2804	297	36	2	2	NUM
taxlaw-2804	297	37	.	.	PUNCT
taxlaw-2804	298	1	after	after	ADP
taxlaw-2804	298	2	the	the	DET
taxlaw-2804	298	3	allocation	allocation	NOUN
taxlaw-2804	298	4	of	of	ADP
taxlaw-2804	298	5	$	$	SYM
taxlaw-2804	298	6	5,000	5,000	NUM
taxlaw-2804	298	7	of	of	ADP
taxlaw-2804	298	8	tax	tax	NOUN
taxlaw-2804	298	9	gain	gain	NOUN
taxlaw-2804	298	10	from	from	ADP
taxlaw-2804	298	11	sale	sale	NOUN
taxlaw-2804	298	12	of	of	ADP
taxlaw-2804	298	13	land	land	NOUN
taxlaw-2804	298	14	#	#	SYM
taxlaw-2804	298	15	1	1	NUM
taxlaw-2804	298	16	to	to	ADP
taxlaw-2804	298	17	a	a	PRON
taxlaw-2804	298	18	,	,	PUNCT
taxlaw-2804	298	19	$	$	SYM
taxlaw-2804	298	20	2,500	2,500	NUM
taxlaw-2804	298	21	of	of	ADP
taxlaw-2804	298	22	tax	tax	NOUN
taxlaw-2804	298	23	gain	gain	NOUN
taxlaw-2804	298	24	from	from	ADP
taxlaw-2804	298	25	sale	sale	NOUN
taxlaw-2804	298	26	of	of	ADP
taxlaw-2804	298	27	land	land	NOUN
taxlaw-2804	298	28	#	#	SYM
taxlaw-2804	298	29	2	2	NUM
taxlaw-2804	298	30	to	to	ADP
taxlaw-2804	298	31	a	a	PRON
taxlaw-2804	298	32	and	and	CCONJ
taxlaw-2804	298	33	$	$	SYM
taxlaw-2804	298	34	2,500	2,500	NUM
taxlaw-2804	298	35	of	of	ADP
taxlaw-2804	298	36	tax	tax	NOUN
taxlaw-2804	298	37	gain	gain	NOUN
taxlaw-2804	298	38	from	from	ADP
taxlaw-2804	298	39	sale	sale	NOUN
taxlaw-2804	298	40	of	of	ADP
taxlaw-2804	298	41	land	land	NOUN
taxlaw-2804	298	42	#	#	SYM
taxlaw-2804	298	43	2	2	NUM
taxlaw-2804	298	44	to	to	ADP
taxlaw-2804	298	45	b	b	NUM
taxlaw-2804	298	46	,	,	PUNCT
taxlaw-2804	298	47	a‟s	a‟s	VERB
taxlaw-2804	298	48	basis	basis	NOUN
taxlaw-2804	298	49	in	in	ADP
taxlaw-2804	298	50	his	his	PRON
taxlaw-2804	298	51	or	or	CCONJ
taxlaw-2804	298	52	her	her	PRON
taxlaw-2804	298	53	interest	interest	NOUN
taxlaw-2804	298	54	in	in	ADP
taxlaw-2804	298	55	the	the	DET
taxlaw-2804	298	56	partnership	partnership	NOUN
taxlaw-2804	298	57	will	will	AUX
taxlaw-2804	298	58	increase	increase	VERB
taxlaw-2804	298	59	to	to	ADP
taxlaw-2804	298	60	$	$	SYM
taxlaw-2804	298	61	12,500	12,500	NUM
taxlaw-2804	298	62	,	,	PUNCT
taxlaw-2804	298	63	and	and	CCONJ
taxlaw-2804	298	64	b‟s	b‟s	NOUN
taxlaw-2804	298	65	basis	basis	NOUN
taxlaw-2804	298	66	in	in	ADP
taxlaw-2804	298	67	his	his	PRON
taxlaw-2804	298	68	or	or	CCONJ
taxlaw-2804	298	69	her	her	PRON
taxlaw-2804	298	70	interest	interest	NOUN
taxlaw-2804	298	71	in	in	ADP
taxlaw-2804	298	72	the	the	DET
taxlaw-2804	298	73	partnership	partnership	NOUN
taxlaw-2804	298	74	will	will	AUX
taxlaw-2804	298	75	increase	increase	VERB
taxlaw-2804	298	76	to	to	ADP
taxlaw-2804	298	77	$	$	SYM
taxlaw-2804	298	78	17,500	17,500	NUM
taxlaw-2804	298	79	.	.	PUNCT
taxlaw-2804	299	1	44	44	NUM
taxlaw-2804	299	2	when	when	SCONJ
taxlaw-2804	299	3	the	the	DET
taxlaw-2804	299	4	partnership	partnership	NOUN
taxlaw-2804	299	5	distributes	distribute	VERB
taxlaw-2804	299	6	$	$	SYM
taxlaw-2804	299	7	30,000	30,000	NUM
taxlaw-2804	299	8	of	of	ADP
taxlaw-2804	299	9	cash	cash	NOUN
taxlaw-2804	299	10	equally	equally	ADV
taxlaw-2804	299	11	to	to	ADP
taxlaw-2804	299	12	a	a	PRON
taxlaw-2804	299	13	and	and	CCONJ
taxlaw-2804	299	14	b	b	NOUN
taxlaw-2804	299	15	on	on	ADP
taxlaw-2804	299	16	liquidation	liquidation	NOUN
taxlaw-2804	299	17	(	(	PUNCT
taxlaw-2804	299	18	$	$	SYM
taxlaw-2804	299	19	15,000	15,000	NUM
taxlaw-2804	299	20	each	each	PRON
taxlaw-2804	299	21	)	)	PUNCT
taxlaw-2804	299	22	,	,	PUNCT
taxlaw-2804	299	23	a	a	PRON
taxlaw-2804	299	24	will	will	AUX
taxlaw-2804	299	25	recognize	recognize	VERB
taxlaw-2804	299	26	$	$	SYM
taxlaw-2804	299	27	2,500	2,500	NUM
taxlaw-2804	299	28	of	of	ADP
taxlaw-2804	299	29	tax	tax	NOUN
taxlaw-2804	299	30	gain	gain	NOUN
taxlaw-2804	299	31	and	and	CCONJ
taxlaw-2804	299	32	b	b	NOUN
taxlaw-2804	299	33	will	will	AUX
taxlaw-2804	299	34	recognize	recognize	VERB
taxlaw-2804	299	35	$	$	SYM
taxlaw-2804	299	36	2,500	2,500	NUM
taxlaw-2804	299	37	of	of	ADP
taxlaw-2804	299	38	tax	tax	NOUN
taxlaw-2804	299	39	loss	loss	NOUN
taxlaw-2804	299	40	.	.	PUNCT
taxlaw-2804	300	1	45	45	NUM
taxlaw-2804	300	2	as	as	SCONJ
taxlaw-2804	300	3	discussed	discuss	VERB
taxlaw-2804	300	4	above	above	ADV
taxlaw-2804	300	5	,	,	PUNCT
taxlaw-2804	300	6	while	while	SCONJ
taxlaw-2804	300	7	this	this	DET
taxlaw-2804	300	8	$	$	SYM
taxlaw-2804	300	9	2,500	2,500	NUM
taxlaw-2804	300	10	amount	amount	NOUN
taxlaw-2804	300	11	corresponds	correspond	NOUN
taxlaw-2804	300	12	to	to	ADP
taxlaw-2804	300	13	the	the	DET
taxlaw-2804	300	14	amount	amount	NOUN
taxlaw-2804	300	15	of	of	ADP
taxlaw-2804	300	16	tax	tax	NOUN
taxlaw-2804	300	17	gain	gain	NOUN
taxlaw-2804	300	18	attributable	attributable	ADJ
taxlaw-2804	300	19	to	to	ADP
taxlaw-2804	300	20	pre	pre	ADJ
taxlaw-2804	300	21	-	-	NOUN
taxlaw-2804	300	22	contribution	contribution	NOUN
taxlaw-2804	300	23	appreciation	appreciation	NOUN
taxlaw-2804	300	24	in	in	ADP
taxlaw-2804	300	25	the	the	DET
taxlaw-2804	300	26	value	value	NOUN
taxlaw-2804	300	27	of	of	ADP
taxlaw-2804	300	28	land	land	NOUN
taxlaw-2804	300	29	#	#	SYM
taxlaw-2804	300	30	1	1	NUM
taxlaw-2804	300	31	that	that	PRON
taxlaw-2804	300	32	was	be	AUX
taxlaw-2804	300	33	shifted	shift	VERB
taxlaw-2804	300	34	from	from	ADP
taxlaw-2804	300	35	a	a	DET
taxlaw-2804	300	36	to	to	ADP
taxlaw-2804	300	37	b	b	NOUN
taxlaw-2804	300	38	,	,	PUNCT
taxlaw-2804	300	39	recognition	recognition	NOUN
taxlaw-2804	300	40	of	of	ADP
taxlaw-2804	300	41	tax	tax	NOUN
taxlaw-2804	300	42	gain	gain	NOUN
taxlaw-2804	300	43	and	and	CCONJ
taxlaw-2804	300	44	loss	loss	NOUN
taxlaw-2804	300	45	on	on	ADP
taxlaw-2804	300	46	liquidation	liquidation	NOUN
taxlaw-2804	300	47	does	do	AUX
taxlaw-2804	300	48	not	not	PART
taxlaw-2804	300	49	fully	fully	ADV
taxlaw-2804	300	50	compensate	compensate	VERB
taxlaw-2804	300	51	for	for	ADP
taxlaw-2804	300	52	the	the	DET
taxlaw-2804	300	53	earlier	early	ADJ
taxlaw-2804	300	54	shift	shift	NOUN
taxlaw-2804	300	55	because	because	SCONJ
taxlaw-2804	300	56	the	the	DET
taxlaw-2804	300	57	liquidation	liquidation	NOUN
taxlaw-2804	300	58	may	may	AUX
taxlaw-2804	300	59	occur	occur	VERB
taxlaw-2804	300	60	in	in	ADP
taxlaw-2804	300	61	a	a	DET
taxlaw-2804	300	62	later	later	ADJ
taxlaw-2804	300	63	year	year	NOUN
taxlaw-2804	300	64	than	than	ADP
taxlaw-2804	300	65	the	the	DET
taxlaw-2804	300	66	year	year	NOUN
taxlaw-2804	300	67	in	in	ADP
taxlaw-2804	300	68	which	which	PRON
taxlaw-2804	300	69	the	the	DET
taxlaw-2804	300	70	land	land	NOUN
taxlaw-2804	300	71	was	be	AUX
taxlaw-2804	300	72	sold	sell	VERB
taxlaw-2804	300	73	and	and	CCONJ
taxlaw-2804	300	74	the	the	DET
taxlaw-2804	300	75	tax	tax	NOUN
taxlaw-2804	300	76	gain	gain	NOUN
taxlaw-2804	300	77	and	and	CCONJ
taxlaw-2804	300	78	loss	loss	NOUN
taxlaw-2804	300	79	recognized	recognize	VERB
taxlaw-2804	300	80	on	on	ADP
taxlaw-2804	300	81	liquidation	liquidation	NOUN
taxlaw-2804	300	82	may	may	AUX
taxlaw-2804	300	83	be	be	AUX
taxlaw-2804	300	84	of	of	ADP
taxlaw-2804	300	85	a	a	DET
taxlaw-2804	300	86	different	different	ADJ
taxlaw-2804	300	87	character	character	NOUN
taxlaw-2804	300	88	(	(	PUNCT
taxlaw-2804	300	89	leading	lead	VERB
taxlaw-2804	300	90	to	to	ADP
taxlaw-2804	300	91	different	different	ADJ
taxlaw-2804	300	92	tax	tax	NOUN
taxlaw-2804	300	93	consequences	consequence	NOUN
taxlaw-2804	300	94	)	)	PUNCT
taxlaw-2804	300	95	than	than	ADP
taxlaw-2804	300	96	tax	tax	NOUN
taxlaw-2804	300	97	gain	gain	NOUN
taxlaw-2804	300	98	and	and	CCONJ
taxlaw-2804	300	99	loss	loss	NOUN
taxlaw-2804	300	100	from	from	ADP
taxlaw-2804	300	101	sale	sale	NOUN
taxlaw-2804	300	102	of	of	ADP
taxlaw-2804	300	103	the	the	DET
taxlaw-2804	300	104	land	land	NOUN
taxlaw-2804	300	105	.	.	PUNCT
taxlaw-2804	301	1	if	if	SCONJ
taxlaw-2804	301	2	the	the	DET
taxlaw-2804	301	3	traditional	traditional	ADJ
taxlaw-2804	301	4	method	method	NOUN
taxlaw-2804	301	5	with	with	ADP
taxlaw-2804	301	6	curative	curative	ADJ
taxlaw-2804	301	7	allocations	allocation	NOUN
taxlaw-2804	301	8	is	be	AUX
taxlaw-2804	301	9	applied	apply	VERB
taxlaw-2804	301	10	to	to	ADP
taxlaw-2804	301	11	the	the	DET
taxlaw-2804	301	12	facts	fact	NOUN
taxlaw-2804	301	13	of	of	ADP
taxlaw-2804	301	14	example	example	NOUN
taxlaw-2804	301	15	1b	1b	NUM
taxlaw-2804	301	16	,	,	PUNCT
taxlaw-2804	301	17	the	the	DET
taxlaw-2804	301	18	$	$	SYM
taxlaw-2804	301	19	5,000	5,000	NUM
taxlaw-2804	301	20	of	of	ADP
taxlaw-2804	301	21	tax	tax	NOUN
taxlaw-2804	301	22	gain	gain	NOUN
taxlaw-2804	301	23	recognized	recognize	VERB
taxlaw-2804	301	24	on	on	ADP
taxlaw-2804	301	25	sale	sale	NOUN
taxlaw-2804	301	26	of	of	ADP
taxlaw-2804	301	27	land	land	NOUN
taxlaw-2804	301	28	#	#	SYM
taxlaw-2804	301	29	1	1	NUM
taxlaw-2804	301	30	will	will	AUX
taxlaw-2804	301	31	be	be	AUX
taxlaw-2804	301	32	allocated	allocate	VERB
taxlaw-2804	301	33	in	in	ADP
taxlaw-2804	301	34	its	its	PRON
taxlaw-2804	301	35	entirety	entirety	NOUN
taxlaw-2804	301	36	to	to	ADP
taxlaw-2804	301	37	a	a	PRON
taxlaw-2804	301	38	,	,	PUNCT
taxlaw-2804	301	39	like	like	SCONJ
taxlaw-2804	301	40	it	it	PRON
taxlaw-2804	301	41	was	be	AUX
taxlaw-2804	301	42	under	under	ADP
taxlaw-2804	301	43	the	the	DET
taxlaw-2804	301	44	traditional	traditional	ADJ
taxlaw-2804	301	45	method	method	NOUN
taxlaw-2804	301	46	.	.	PUNCT
taxlaw-2804	302	1	however	however	ADV
taxlaw-2804	302	2	,	,	PUNCT
taxlaw-2804	302	3	unlike	unlike	ADP
taxlaw-2804	302	4	the	the	DET
taxlaw-2804	302	5	traditional	traditional	ADJ
taxlaw-2804	302	6	method	method	NOUN
taxlaw-2804	302	7	,	,	PUNCT
taxlaw-2804	302	8	under	under	ADP
taxlaw-2804	302	9	the	the	DET
taxlaw-2804	302	10	traditional	traditional	ADJ
taxlaw-2804	302	11	method	method	NOUN
taxlaw-2804	302	12	with	with	ADP
taxlaw-2804	302	13	curative	curative	ADJ
taxlaw-2804	302	14	allocations	allocation	NOUN
taxlaw-2804	302	15	,	,	PUNCT
taxlaw-2804	302	16	the	the	DET
taxlaw-2804	302	17	$	$	SYM
taxlaw-2804	302	18	5,000	5,000	NUM
taxlaw-2804	302	19	of	of	ADP
taxlaw-2804	302	20	tax	tax	NOUN
taxlaw-2804	302	21	gain	gain	NOUN
taxlaw-2804	302	22	recognized	recognize	VERB
taxlaw-2804	302	23	upon	upon	SCONJ
taxlaw-2804	302	24	the	the	DET
taxlaw-2804	302	25	sale	sale	NOUN
taxlaw-2804	302	26	of	of	ADP
taxlaw-2804	302	27	land	land	NOUN
taxlaw-2804	302	28	#	#	SYM
taxlaw-2804	302	29	2	2	NUM
taxlaw-2804	302	30	will	will	AUX
taxlaw-2804	302	31	be	be	AUX
taxlaw-2804	302	32	allocated	allocate	VERB
taxlaw-2804	302	33	in	in	ADP
taxlaw-2804	302	34	its	its	PRON
taxlaw-2804	302	35	entirety	entirety	NOUN
taxlaw-2804	302	36	to	to	ADP
taxlaw-2804	302	37	a	a	DET
taxlaw-2804	302	38	(	(	PUNCT
taxlaw-2804	302	39	rather	rather	ADV
taxlaw-2804	302	40	than	than	ADP
taxlaw-2804	302	41	being	be	AUX
taxlaw-2804	302	42	allocated	allocate	VERB
taxlaw-2804	302	43	$	$	SYM
taxlaw-2804	302	44	2,500	2,500	NUM
taxlaw-2804	302	45	to	to	ADP
taxlaw-2804	302	46	each	each	PRON
taxlaw-2804	302	47	of	of	ADP
taxlaw-2804	302	48	a	a	PRON
taxlaw-2804	302	49	and	and	CCONJ
taxlaw-2804	302	50	b	b	NOUN
taxlaw-2804	302	51	to	to	PART
taxlaw-2804	302	52	match	match	VERB
taxlaw-2804	302	53	how	how	SCONJ
taxlaw-2804	302	54	economic	economic	ADJ
taxlaw-2804	302	55	gain	gain	NOUN
taxlaw-2804	302	56	from	from	ADP
taxlaw-2804	302	57	the	the	DET
taxlaw-2804	302	58	sale	sale	NOUN
taxlaw-2804	302	59	of	of	ADP
taxlaw-2804	302	60	land	land	NOUN
taxlaw-2804	302	61	#	#	SYM
taxlaw-2804	302	62	2	2	NUM
taxlaw-2804	302	63	is	be	AUX
taxlaw-2804	302	64	shared	share	VERB
taxlaw-2804	302	65	)	)	PUNCT
taxlaw-2804	302	66	.	.	PUNCT
taxlaw-2804	303	1	46	46	NUM
taxlaw-2804	303	2	in	in	ADP
taxlaw-2804	303	3	effect	effect	NOUN
taxlaw-2804	303	4	,	,	PUNCT
taxlaw-2804	303	5	$	$	SYM
taxlaw-2804	303	6	2,500	2,500	NUM
taxlaw-2804	303	7	of	of	ADP
taxlaw-2804	303	8	tax	tax	NOUN
taxlaw-2804	303	9	gain	gain	NOUN
taxlaw-2804	303	10	from	from	ADP
taxlaw-2804	303	11	land	land	NOUN
taxlaw-2804	303	12	#	#	SYM
taxlaw-2804	303	13	2	2	NUM
taxlaw-2804	303	14	is	be	AUX
taxlaw-2804	303	15	shifted	shift	VERB
taxlaw-2804	303	16	from	from	ADP
taxlaw-2804	303	17	b	b	PROPN
taxlaw-2804	303	18	to	to	ADP
taxlaw-2804	303	19	a	a	DET
taxlaw-2804	303	20	on	on	ADP
taxlaw-2804	303	21	sale	sale	NOUN
taxlaw-2804	303	22	of	of	ADP
taxlaw-2804	303	23	land	land	NOUN
taxlaw-2804	303	24	#	#	SYM
taxlaw-2804	303	25	2	2	NUM
taxlaw-2804	303	26	to	to	PART
taxlaw-2804	303	27	counteract	counteract	VERB
taxlaw-2804	303	28	the	the	DET
taxlaw-2804	303	29	fact	fact	NOUN
taxlaw-2804	303	30	that	that	SCONJ
taxlaw-2804	303	31	$	$	SYM
taxlaw-2804	303	32	2,500	2,500	NUM
taxlaw-2804	303	33	of	of	ADP
taxlaw-2804	303	34	tax	tax	NOUN
taxlaw-2804	303	35	gain	gain	NOUN
taxlaw-2804	303	36	attributable	attributable	ADJ
taxlaw-2804	303	37	to	to	ADP
taxlaw-2804	303	38	precontribution	precontribution	NOUN
taxlaw-2804	303	39	appreciation	appreciation	NOUN
taxlaw-2804	303	40	in	in	ADP
taxlaw-2804	303	41	the	the	DET
taxlaw-2804	303	42	value	value	NOUN
taxlaw-2804	303	43	of	of	ADP
taxlaw-2804	303	44	land	land	NOUN
taxlaw-2804	303	45	#	#	SYM
taxlaw-2804	303	46	1	1	NUM
taxlaw-2804	303	47	was	be	AUX
taxlaw-2804	303	48	shifted	shift	VERB
taxlaw-2804	303	49	from	from	ADP
taxlaw-2804	303	50	a	a	DET
taxlaw-2804	303	51	to	to	PART
taxlaw-2804	303	52	b	b	NOUN
taxlaw-2804	303	53	on	on	ADP
taxlaw-2804	303	54	sale	sale	NOUN
taxlaw-2804	303	55	of	of	ADP
taxlaw-2804	303	56	land	land	NOUN
taxlaw-2804	303	57	#	#	SYM
taxlaw-2804	303	58	1	1	NUM
taxlaw-2804	303	59	.	.	PUNCT
taxlaw-2804	304	1	after	after	ADP
taxlaw-2804	304	2	the	the	DET
taxlaw-2804	304	3	allocation	allocation	NOUN
taxlaw-2804	304	4	of	of	ADP
taxlaw-2804	304	5	$	$	SYM
taxlaw-2804	304	6	5,000	5,000	NUM
taxlaw-2804	304	7	of	of	ADP
taxlaw-2804	304	8	tax	tax	NOUN
taxlaw-2804	304	9	gain	gain	NOUN
taxlaw-2804	304	10	from	from	ADP
taxlaw-2804	304	11	sale	sale	NOUN
taxlaw-2804	304	12	of	of	ADP
taxlaw-2804	304	13	land	land	NOUN
taxlaw-2804	304	14	#	#	SYM
taxlaw-2804	304	15	1	1	NUM
taxlaw-2804	304	16	to	to	ADP
taxlaw-2804	304	17	a	a	PRON
taxlaw-2804	304	18	and	and	CCONJ
taxlaw-2804	304	19	$	$	SYM
taxlaw-2804	304	20	5,000	5,000	NUM
taxlaw-2804	304	21	of	of	ADP
taxlaw-2804	304	22	tax	tax	NOUN
taxlaw-2804	304	23	gain	gain	NOUN
taxlaw-2804	304	24	from	from	ADP
taxlaw-2804	304	25	sale	sale	NOUN
taxlaw-2804	304	26	of	of	ADP
taxlaw-2804	304	27	land	land	NOUN
taxlaw-2804	304	28	#	#	SYM
taxlaw-2804	304	29	2	2	NUM
taxlaw-2804	304	30	to	to	ADP
taxlaw-2804	304	31	a	a	DET
taxlaw-2804	304	32	,	,	PUNCT
taxlaw-2804	304	33	a‟s	a‟s	ADJ
taxlaw-2804	304	34	basis	basis	NOUN
taxlaw-2804	304	35	in	in	ADP
taxlaw-2804	304	36	his	his	PRON
taxlaw-2804	304	37	or	or	CCONJ
taxlaw-2804	304	38	her	her	PRON
taxlaw-2804	304	39	interest	interest	NOUN
taxlaw-2804	304	40	in	in	ADP
taxlaw-2804	304	41	the	the	DET
taxlaw-2804	304	42	partnership	partnership	NOUN
taxlaw-2804	304	43	will	will	AUX
taxlaw-2804	304	44	increase	increase	VERB
taxlaw-2804	304	45	to	to	ADP
taxlaw-2804	304	46	$	$	SYM
taxlaw-2804	304	47	15,000	15,000	NUM
taxlaw-2804	304	48	,	,	PUNCT
taxlaw-2804	304	49	47	47	NUM
taxlaw-2804	304	50	and	and	CCONJ
taxlaw-2804	304	51	b‟s	b‟s	NOUN
taxlaw-2804	304	52	basis	basis	NOUN
taxlaw-2804	304	53	in	in	ADP
taxlaw-2804	304	54	his	his	PRON
taxlaw-2804	304	55	or	or	CCONJ
taxlaw-2804	304	56	her	her	PRON
taxlaw-2804	304	57	interest	interest	NOUN
taxlaw-2804	304	58	in	in	ADP
taxlaw-2804	304	59	the	the	DET
taxlaw-2804	304	60	partnership	partnership	NOUN
taxlaw-2804	304	61	will	will	AUX
taxlaw-2804	304	62	remain	remain	VERB
taxlaw-2804	304	63	$	$	SYM
taxlaw-2804	304	64	15,000	15,000	NUM
taxlaw-2804	304	65	.	.	PUNCT
taxlaw-2804	305	1	when	when	SCONJ
taxlaw-2804	305	2	the	the	DET
taxlaw-2804	305	3	partnership	partnership	NOUN
taxlaw-2804	305	4	distributes	distribute	VERB
taxlaw-2804	305	5	$	$	SYM
taxlaw-2804	305	6	30,000	30,000	NUM
taxlaw-2804	305	7	of	of	ADP
taxlaw-2804	305	8	cash	cash	NOUN
taxlaw-2804	305	9	equally	equally	ADV
taxlaw-2804	305	10	to	to	ADP
taxlaw-2804	305	11	a	a	PRON
taxlaw-2804	305	12	and	and	CCONJ
taxlaw-2804	305	13	b	b	NOUN
taxlaw-2804	305	14	on	on	ADP
taxlaw-2804	305	15	43	43	NUM
taxlaw-2804	305	16	this	this	PRON
taxlaw-2804	305	17	is	be	AUX
taxlaw-2804	305	18	because	because	SCONJ
taxlaw-2804	305	19	the	the	DET
taxlaw-2804	305	20	amount	amount	NOUN
taxlaw-2804	305	21	each	each	DET
taxlaw-2804	305	22	partner	partner	NOUN
taxlaw-2804	305	23	will	will	AUX
taxlaw-2804	305	24	receive	receive	VERB
taxlaw-2804	305	25	on	on	ADP
taxlaw-2804	305	26	liquidation	liquidation	NOUN
taxlaw-2804	305	27	of	of	ADP
taxlaw-2804	305	28	the	the	DET
taxlaw-2804	305	29	partnership	partnership	NOUN
taxlaw-2804	305	30	is	be	AUX
taxlaw-2804	305	31	increased	increase	VERB
taxlaw-2804	305	32	by	by	ADP
taxlaw-2804	305	33	$	$	SYM
taxlaw-2804	305	34	2,500	2,500	NUM
taxlaw-2804	305	35	as	as	ADP
taxlaw-2804	305	36	a	a	DET
taxlaw-2804	305	37	result	result	NOUN
taxlaw-2804	305	38	of	of	ADP
taxlaw-2804	305	39	the	the	DET
taxlaw-2804	305	40	fact	fact	NOUN
taxlaw-2804	305	41	that	that	SCONJ
taxlaw-2804	305	42	land	land	NOUN
taxlaw-2804	305	43	#	#	SYM
taxlaw-2804	305	44	2	2	NUM
taxlaw-2804	305	45	is	be	AUX
taxlaw-2804	305	46	sold	sell	VERB
taxlaw-2804	305	47	for	for	ADP
taxlaw-2804	305	48	a	a	DET
taxlaw-2804	305	49	$	$	SYM
taxlaw-2804	305	50	5,000	5,000	NUM
taxlaw-2804	305	51	economic	economic	ADJ
taxlaw-2804	305	52	gain	gain	NOUN
taxlaw-2804	305	53	.	.	PUNCT
taxlaw-2804	306	1	44	44	NUM
taxlaw-2804	306	2	i.r.c	i.r.c	NOUN
taxlaw-2804	306	3	.	.	PUNCT
taxlaw-2804	307	1	§	§	PROPN
taxlaw-2804	307	2	705(a)(1)(a	705(a)(1)(a	PROPN
taxlaw-2804	307	3	)	)	PUNCT
taxlaw-2804	307	4	(	(	PUNCT
taxlaw-2804	307	5	2010	2010	NUM
taxlaw-2804	307	6	)	)	PUNCT
taxlaw-2804	307	7	.	.	PUNCT
taxlaw-2804	308	1	45	45	NUM
taxlaw-2804	308	2	i.r.c	i.r.c	NOUN
taxlaw-2804	308	3	.	.	PUNCT
taxlaw-2804	309	1	§	§	PROPN
taxlaw-2804	309	2	731(a	731(a	PROPN
taxlaw-2804	309	3	)	)	PUNCT
taxlaw-2804	309	4	(	(	PUNCT
taxlaw-2804	309	5	2010	2010	NUM
taxlaw-2804	309	6	)	)	PUNCT
taxlaw-2804	309	7	.	.	PUNCT
taxlaw-2804	310	1	46	46	NUM
taxlaw-2804	310	2	allocating	allocate	VERB
taxlaw-2804	310	3	the	the	DET
taxlaw-2804	310	4	tax	tax	NOUN
taxlaw-2804	310	5	gain	gain	NOUN
taxlaw-2804	310	6	from	from	ADP
taxlaw-2804	310	7	land	land	NOUN
taxlaw-2804	310	8	#	#	SYM
taxlaw-2804	310	9	2	2	NUM
taxlaw-2804	310	10	differently	differently	ADV
taxlaw-2804	310	11	than	than	ADP
taxlaw-2804	310	12	the	the	DET
taxlaw-2804	310	13	economic	economic	ADJ
taxlaw-2804	310	14	gain	gain	NOUN
taxlaw-2804	310	15	(	(	PUNCT
taxlaw-2804	310	16	or	or	CCONJ
taxlaw-2804	310	17	,	,	PUNCT
taxlaw-2804	310	18	more	more	ADV
taxlaw-2804	310	19	precisely	precisely	ADV
taxlaw-2804	310	20	,	,	PUNCT
taxlaw-2804	310	21	“	"	PUNCT
taxlaw-2804	310	22	book	book	NOUN
taxlaw-2804	310	23	gain	gain	NOUN
taxlaw-2804	310	24	,	,	PUNCT
taxlaw-2804	310	25	”	"	PUNCT
taxlaw-2804	310	26	which	which	PRON
taxlaw-2804	310	27	,	,	PUNCT
taxlaw-2804	310	28	in	in	ADP
taxlaw-2804	310	29	this	this	DET
taxlaw-2804	310	30	case	case	NOUN
taxlaw-2804	310	31	,	,	PUNCT
taxlaw-2804	310	32	is	be	AUX
taxlaw-2804	310	33	the	the	DET
taxlaw-2804	310	34	same	same	ADJ
taxlaw-2804	310	35	as	as	ADP
taxlaw-2804	310	36	economic	economic	ADJ
taxlaw-2804	310	37	gain	gain	NOUN
taxlaw-2804	310	38	)	)	PUNCT
taxlaw-2804	310	39	from	from	ADP
taxlaw-2804	310	40	land	land	NOUN
taxlaw-2804	310	41	#	#	SYM
taxlaw-2804	310	42	2	2	NUM
taxlaw-2804	310	43	in	in	SCONJ
taxlaw-2804	310	44	order	order	NOUN
taxlaw-2804	310	45	to	to	PART
taxlaw-2804	310	46	offset	offset	VERB
taxlaw-2804	310	47	the	the	DET
taxlaw-2804	310	48	shift	shift	NOUN
taxlaw-2804	310	49	in	in	ADP
taxlaw-2804	310	50	tax	tax	NOUN
taxlaw-2804	310	51	gain	gain	NOUN
taxlaw-2804	310	52	from	from	ADP
taxlaw-2804	310	53	land	land	NOUN
taxlaw-2804	310	54	#	#	SYM
taxlaw-2804	310	55	1	1	NUM
taxlaw-2804	310	56	is	be	AUX
taxlaw-2804	310	57	referred	refer	VERB
taxlaw-2804	310	58	to	to	ADP
taxlaw-2804	310	59	as	as	ADP
taxlaw-2804	310	60	a	a	DET
taxlaw-2804	310	61	“	"	PUNCT
taxlaw-2804	310	62	curative	curative	ADJ
taxlaw-2804	310	63	allocation	allocation	NOUN
taxlaw-2804	310	64	.	.	PUNCT
taxlaw-2804	310	65	”	"	PUNCT
taxlaw-2804	311	1	see	see	VERB
taxlaw-2804	311	2	treas	treas	PROPN
taxlaw-2804	311	3	.	.	PUNCT
taxlaw-2804	312	1	reg	reg	PROPN
taxlaw-2804	312	2	.	.	PUNCT
taxlaw-2804	313	1	§	§	PROPN
taxlaw-2804	313	2	1.704	1.704	NUM
taxlaw-2804	313	3	-	-	NUM
taxlaw-2804	313	4	3(c)(1	3(c)(1	NUM
taxlaw-2804	313	5	)	)	PUNCT
taxlaw-2804	313	6	(	(	PUNCT
taxlaw-2804	313	7	2010	2010	NUM
taxlaw-2804	313	8	)	)	PUNCT
taxlaw-2804	313	9	.	.	PUNCT
taxlaw-2804	314	1	47	47	NUM
taxlaw-2804	314	2	i.r.c	i.r.c	NOUN
taxlaw-2804	314	3	.	.	PUNCT
taxlaw-2804	315	1	§	§	PROPN
taxlaw-2804	315	2	705(a)(1)(a	705(a)(1)(a	PROPN
taxlaw-2804	315	3	)	)	PUNCT
taxlaw-2804	315	4	.	.	PUNCT
taxlaw-2804	316	1	2011	2011	NUM
taxlaw-2804	316	2	]	]	PUNCT
taxlaw-2804	316	3	making	make	VERB
taxlaw-2804	316	4	partnerships	partnership	NOUN
taxlaw-2804	316	5	work	work	VERB
taxlaw-2804	316	6	for	for	ADP
taxlaw-2804	316	7	mom	mom	NOUN
taxlaw-2804	316	8	and	and	CCONJ
taxlaw-2804	316	9	pop	pop	NOUN
taxlaw-2804	316	10	and	and	CCONJ
taxlaw-2804	316	11	everyone	everyone	PRON
taxlaw-2804	316	12	else	else	ADV
taxlaw-2804	316	13	259	259	NUM
taxlaw-2804	316	14	liquidation	liquidation	NOUN
taxlaw-2804	316	15	(	(	PUNCT
taxlaw-2804	316	16	$	$	SYM
taxlaw-2804	316	17	15,000	15,000	NUM
taxlaw-2804	316	18	each	each	PRON
taxlaw-2804	316	19	)	)	PUNCT
taxlaw-2804	316	20	,	,	PUNCT
taxlaw-2804	316	21	a	a	PRON
taxlaw-2804	316	22	and	and	CCONJ
taxlaw-2804	316	23	b	b	NOUN
taxlaw-2804	316	24	will	will	AUX
taxlaw-2804	316	25	not	not	PART
taxlaw-2804	316	26	recognize	recognize	VERB
taxlaw-2804	316	27	tax	tax	NOUN
taxlaw-2804	316	28	gain	gain	NOUN
taxlaw-2804	316	29	or	or	CCONJ
taxlaw-2804	316	30	loss	loss	NOUN
taxlaw-2804	316	31	as	as	ADP
taxlaw-2804	316	32	a	a	DET
taxlaw-2804	316	33	result	result	NOUN
taxlaw-2804	316	34	of	of	ADP
taxlaw-2804	316	35	the	the	DET
taxlaw-2804	316	36	liquidation	liquidation	NOUN
taxlaw-2804	316	37	.	.	PUNCT
taxlaw-2804	317	1	48	48	NUM
taxlaw-2804	317	2	in	in	ADP
taxlaw-2804	317	3	summary	summary	NOUN
taxlaw-2804	317	4	,	,	PUNCT
taxlaw-2804	317	5	rather	rather	ADV
taxlaw-2804	317	6	than	than	ADP
taxlaw-2804	317	7	relying	rely	VERB
taxlaw-2804	317	8	on	on	ADP
taxlaw-2804	317	9	tax	tax	NOUN
taxlaw-2804	317	10	gain	gain	NOUN
taxlaw-2804	317	11	and	and	CCONJ
taxlaw-2804	317	12	loss	loss	NOUN
taxlaw-2804	317	13	recognized	recognize	VERB
taxlaw-2804	317	14	on	on	ADP
taxlaw-2804	317	15	liquidation	liquidation	NOUN
taxlaw-2804	317	16	of	of	ADP
taxlaw-2804	317	17	the	the	DET
taxlaw-2804	317	18	partnership	partnership	NOUN
taxlaw-2804	317	19	to	to	PART
taxlaw-2804	317	20	offset	offset	VERB
taxlaw-2804	317	21	an	an	DET
taxlaw-2804	317	22	earlier	early	ADJ
taxlaw-2804	317	23	shift	shift	NOUN
taxlaw-2804	317	24	among	among	ADP
taxlaw-2804	317	25	the	the	DET
taxlaw-2804	317	26	partners	partner	NOUN
taxlaw-2804	317	27	of	of	ADP
taxlaw-2804	317	28	tax	tax	NOUN
taxlaw-2804	317	29	gain	gain	NOUN
taxlaw-2804	317	30	or	or	CCONJ
taxlaw-2804	317	31	loss	loss	NOUN
taxlaw-2804	317	32	resulting	result	VERB
taxlaw-2804	317	33	from	from	ADP
taxlaw-2804	317	34	the	the	DET
taxlaw-2804	317	35	sale	sale	NOUN
taxlaw-2804	317	36	of	of	ADP
taxlaw-2804	317	37	contributed	contribute	VERB
taxlaw-2804	317	38	property	property	NOUN
taxlaw-2804	317	39	(	(	PUNCT
taxlaw-2804	317	40	like	like	ADP
taxlaw-2804	317	41	the	the	DET
taxlaw-2804	317	42	traditional	traditional	ADJ
taxlaw-2804	317	43	method	method	NOUN
taxlaw-2804	317	44	)	)	PUNCT
taxlaw-2804	317	45	,	,	PUNCT
taxlaw-2804	317	46	the	the	DET
taxlaw-2804	317	47	traditional	traditional	ADJ
taxlaw-2804	317	48	method	method	NOUN
taxlaw-2804	317	49	with	with	ADP
taxlaw-2804	317	50	curative	curative	ADJ
taxlaw-2804	317	51	allocations	allocation	NOUN
taxlaw-2804	317	52	utilizes	utilize	VERB
taxlaw-2804	317	53	tax	tax	NOUN
taxlaw-2804	317	54	gain	gain	NOUN
taxlaw-2804	317	55	and	and	CCONJ
taxlaw-2804	317	56	loss	loss	NOUN
taxlaw-2804	317	57	recognized	recognize	VERB
taxlaw-2804	317	58	from	from	ADP
taxlaw-2804	317	59	sale	sale	NOUN
taxlaw-2804	317	60	of	of	ADP
taxlaw-2804	317	61	other	other	ADJ
taxlaw-2804	317	62	assets	asset	NOUN
taxlaw-2804	317	63	during	during	ADP
taxlaw-2804	317	64	the	the	DET
taxlaw-2804	317	65	life	life	NOUN
taxlaw-2804	317	66	of	of	ADP
taxlaw-2804	317	67	the	the	DET
taxlaw-2804	317	68	partnership	partnership	NOUN
taxlaw-2804	317	69	to	to	PART
taxlaw-2804	317	70	adjust	adjust	VERB
taxlaw-2804	317	71	for	for	ADP
taxlaw-2804	317	72	a	a	DET
taxlaw-2804	317	73	shift	shift	NOUN
taxlaw-2804	317	74	among	among	ADP
taxlaw-2804	317	75	the	the	DET
taxlaw-2804	317	76	partners	partner	NOUN
taxlaw-2804	317	77	of	of	ADP
taxlaw-2804	317	78	tax	tax	NOUN
taxlaw-2804	317	79	gain	gain	NOUN
taxlaw-2804	317	80	or	or	CCONJ
taxlaw-2804	317	81	loss	loss	NOUN
taxlaw-2804	317	82	arising	arise	VERB
taxlaw-2804	317	83	from	from	ADP
taxlaw-2804	317	84	the	the	DET
taxlaw-2804	317	85	sale	sale	NOUN
taxlaw-2804	317	86	of	of	ADP
taxlaw-2804	317	87	contributed	contribute	VERB
taxlaw-2804	317	88	property	property	NOUN
taxlaw-2804	317	89	.	.	PUNCT
taxlaw-2804	318	1	consequently	consequently	ADV
taxlaw-2804	318	2	,	,	PUNCT
taxlaw-2804	318	3	the	the	DET
taxlaw-2804	318	4	traditional	traditional	ADJ
taxlaw-2804	318	5	method	method	NOUN
taxlaw-2804	318	6	with	with	ADP
taxlaw-2804	318	7	curative	curative	ADJ
taxlaw-2804	318	8	allocations	allocation	NOUN
taxlaw-2804	318	9	potentially	potentially	ADV
taxlaw-2804	318	10	mitigates	mitigate	VERB
taxlaw-2804	318	11	a	a	DET
taxlaw-2804	318	12	shift	shift	NOUN
taxlaw-2804	318	13	in	in	ADP
taxlaw-2804	318	14	tax	tax	NOUN
taxlaw-2804	318	15	consequences	consequence	NOUN
taxlaw-2804	318	16	attributable	attributable	ADJ
taxlaw-2804	318	17	to	to	ADP
taxlaw-2804	318	18	pre	pre	ADJ
taxlaw-2804	318	19	-	-	NOUN
taxlaw-2804	318	20	contribution	contribution	NOUN
taxlaw-2804	318	21	appreciation	appreciation	NOUN
taxlaw-2804	318	22	or	or	CCONJ
taxlaw-2804	318	23	depreciation	depreciation	NOUN
taxlaw-2804	318	24	in	in	ADP
taxlaw-2804	318	25	asset	asset	NOUN
taxlaw-2804	318	26	value	value	NOUN
taxlaw-2804	318	27	more	more	ADV
taxlaw-2804	318	28	accurately	accurately	ADV
taxlaw-2804	318	29	than	than	ADP
taxlaw-2804	318	30	the	the	DET
taxlaw-2804	318	31	traditional	traditional	ADJ
taxlaw-2804	318	32	method	method	NOUN
taxlaw-2804	318	33	for	for	ADP
taxlaw-2804	318	34	two	two	NUM
taxlaw-2804	318	35	reasons	reason	NOUN
taxlaw-2804	318	36	.	.	PUNCT
taxlaw-2804	319	1	first	first	ADV
taxlaw-2804	319	2	,	,	PUNCT
taxlaw-2804	319	3	the	the	DET
taxlaw-2804	319	4	traditional	traditional	ADJ
taxlaw-2804	319	5	method	method	NOUN
taxlaw-2804	319	6	with	with	ADP
taxlaw-2804	319	7	curative	curative	ADJ
taxlaw-2804	319	8	allocations	allocation	NOUN
taxlaw-2804	319	9	can	can	AUX
taxlaw-2804	319	10	potentially	potentially	ADV
taxlaw-2804	319	11	offset	offset	VERB
taxlaw-2804	319	12	a	a	DET
taxlaw-2804	319	13	shift	shift	NOUN
taxlaw-2804	319	14	of	of	ADP
taxlaw-2804	319	15	tax	tax	NOUN
taxlaw-2804	319	16	consequences	consequence	NOUN
taxlaw-2804	319	17	attributable	attributable	ADJ
taxlaw-2804	319	18	to	to	ADP
taxlaw-2804	319	19	pre	pre	ADJ
taxlaw-2804	319	20	-	-	NOUN
taxlaw-2804	319	21	contribution	contribution	ADJ
taxlaw-2804	319	22	change	change	NOUN
taxlaw-2804	319	23	in	in	ADP
taxlaw-2804	319	24	asset	asset	NOUN
taxlaw-2804	319	25	value	value	NOUN
taxlaw-2804	319	26	earlier	early	ADV
taxlaw-2804	319	27	in	in	ADP
taxlaw-2804	319	28	time	time	NOUN
taxlaw-2804	319	29	.	.	PUNCT
taxlaw-2804	320	1	49	49	NUM
taxlaw-2804	320	2	in	in	ADP
taxlaw-2804	320	3	example	example	NOUN
taxlaw-2804	320	4	1b	1b	NUM
taxlaw-2804	320	5	,	,	PUNCT
taxlaw-2804	320	6	this	this	PRON
taxlaw-2804	320	7	is	be	AUX
taxlaw-2804	320	8	true	true	ADJ
taxlaw-2804	320	9	since	since	SCONJ
taxlaw-2804	320	10	the	the	DET
taxlaw-2804	320	11	sale	sale	NOUN
taxlaw-2804	320	12	of	of	ADP
taxlaw-2804	320	13	land	land	NOUN
taxlaw-2804	320	14	#	#	SYM
taxlaw-2804	320	15	2	2	NUM
taxlaw-2804	320	16	occurs	occur	VERB
taxlaw-2804	320	17	earlier	early	ADV
taxlaw-2804	320	18	than	than	ADP
taxlaw-2804	320	19	the	the	DET
taxlaw-2804	320	20	liquidation	liquidation	NOUN
taxlaw-2804	320	21	of	of	ADP
taxlaw-2804	320	22	the	the	DET
taxlaw-2804	320	23	partnership	partnership	NOUN
taxlaw-2804	320	24	.	.	PUNCT
taxlaw-2804	321	1	second	second	ADJ
taxlaw-2804	321	2	,	,	PUNCT
taxlaw-2804	321	3	whereas	whereas	SCONJ
taxlaw-2804	321	4	tax	tax	NOUN
taxlaw-2804	321	5	gain	gain	NOUN
taxlaw-2804	321	6	or	or	CCONJ
taxlaw-2804	321	7	loss	loss	NOUN
taxlaw-2804	321	8	recognized	recognize	VERB
taxlaw-2804	321	9	on	on	ADP
taxlaw-2804	321	10	liquidation	liquidation	NOUN
taxlaw-2804	321	11	may	may	AUX
taxlaw-2804	321	12	be	be	AUX
taxlaw-2804	321	13	of	of	ADP
taxlaw-2804	321	14	a	a	DET
taxlaw-2804	321	15	different	different	ADJ
taxlaw-2804	321	16	character	character	NOUN
taxlaw-2804	321	17	(	(	PUNCT
taxlaw-2804	321	18	with	with	ADP
taxlaw-2804	321	19	different	different	ADJ
taxlaw-2804	321	20	resulting	result	VERB
taxlaw-2804	321	21	tax	tax	NOUN
taxlaw-2804	321	22	consequences	consequence	NOUN
taxlaw-2804	321	23	)	)	PUNCT
taxlaw-2804	321	24	than	than	ADP
taxlaw-2804	321	25	the	the	DET
taxlaw-2804	321	26	tax	tax	NOUN
taxlaw-2804	321	27	gain	gain	NOUN
taxlaw-2804	321	28	or	or	CCONJ
taxlaw-2804	321	29	loss	loss	NOUN
taxlaw-2804	321	30	attributable	attributable	ADJ
taxlaw-2804	321	31	to	to	ADP
taxlaw-2804	321	32	pre	pre	ADJ
taxlaw-2804	321	33	-	-	NOUN
taxlaw-2804	321	34	contribution	contribution	ADJ
taxlaw-2804	321	35	change	change	NOUN
taxlaw-2804	321	36	in	in	ADP
taxlaw-2804	321	37	asset	asset	NOUN
taxlaw-2804	321	38	value	value	NOUN
taxlaw-2804	321	39	,	,	PUNCT
taxlaw-2804	321	40	the	the	DET
taxlaw-2804	321	41	treasury	treasury	PROPN
taxlaw-2804	321	42	regulations	regulation	NOUN
taxlaw-2804	321	43	require	require	VERB
taxlaw-2804	321	44	that	that	SCONJ
taxlaw-2804	321	45	tax	tax	NOUN
taxlaw-2804	321	46	gain	gain	NOUN
taxlaw-2804	321	47	or	or	CCONJ
taxlaw-2804	321	48	loss	loss	NOUN
taxlaw-2804	321	49	that	that	PRON
taxlaw-2804	321	50	is	be	AUX
taxlaw-2804	321	51	allocated	allocate	VERB
taxlaw-2804	321	52	by	by	ADP
taxlaw-2804	321	53	the	the	DET
taxlaw-2804	321	54	partnership	partnership	NOUN
taxlaw-2804	321	55	under	under	ADP
taxlaw-2804	321	56	the	the	DET
taxlaw-2804	321	57	traditional	traditional	ADJ
taxlaw-2804	321	58	method	method	NOUN
taxlaw-2804	321	59	with	with	ADP
taxlaw-2804	321	60	curative	curative	ADJ
taxlaw-2804	321	61	allocations	allocation	NOUN
taxlaw-2804	321	62	“	"	PUNCT
taxlaw-2804	321	63	must	must	AUX
taxlaw-2804	321	64	be	be	AUX
taxlaw-2804	321	65	expected	expect	VERB
taxlaw-2804	321	66	to	to	PART
taxlaw-2804	321	67	have	have	VERB
taxlaw-2804	321	68	substantially	substantially	ADV
taxlaw-2804	321	69	the	the	DET
taxlaw-2804	321	70	same	same	ADJ
taxlaw-2804	321	71	effect	effect	NOUN
taxlaw-2804	321	72	on	on	ADP
taxlaw-2804	321	73	each	each	DET
taxlaw-2804	321	74	partner‟s	partner‟s	NUM
taxlaw-2804	321	75	tax	tax	NOUN
taxlaw-2804	321	76	liability	liability	NOUN
taxlaw-2804	321	77	”	"	PUNCT
taxlaw-2804	321	78	as	as	ADP
taxlaw-2804	321	79	the	the	DET
taxlaw-2804	321	80	tax	tax	NOUN
taxlaw-2804	321	81	gain	gain	NOUN
taxlaw-2804	321	82	or	or	CCONJ
taxlaw-2804	321	83	loss	loss	NOUN
taxlaw-2804	321	84	attributable	attributable	ADJ
taxlaw-2804	321	85	to	to	ADP
taxlaw-2804	321	86	pre	pre	ADJ
taxlaw-2804	321	87	-	-	NOUN
taxlaw-2804	321	88	contribution	contribution	ADJ
taxlaw-2804	321	89	change	change	NOUN
taxlaw-2804	321	90	in	in	ADP
taxlaw-2804	321	91	asset	asset	NOUN
taxlaw-2804	321	92	value	value	NOUN
taxlaw-2804	321	93	.	.	PUNCT
taxlaw-2804	322	1	50	50	NUM
taxlaw-2804	322	2	in	in	ADP
taxlaw-2804	322	3	other	other	ADJ
taxlaw-2804	322	4	words	word	NOUN
taxlaw-2804	322	5	,	,	PUNCT
taxlaw-2804	322	6	the	the	DET
taxlaw-2804	322	7	allocations	allocation	NOUN
taxlaw-2804	322	8	described	describe	VERB
taxlaw-2804	322	9	above	above	ADV
taxlaw-2804	322	10	are	be	AUX
taxlaw-2804	322	11	only	only	ADV
taxlaw-2804	322	12	allowed	allow	VERB
taxlaw-2804	322	13	if	if	SCONJ
taxlaw-2804	322	14	tax	tax	NOUN
taxlaw-2804	322	15	gain	gain	NOUN
taxlaw-2804	322	16	from	from	ADP
taxlaw-2804	322	17	sale	sale	NOUN
taxlaw-2804	322	18	of	of	ADP
taxlaw-2804	322	19	land	land	NOUN
taxlaw-2804	322	20	#	#	SYM
taxlaw-2804	322	21	2	2	NUM
taxlaw-2804	322	22	is	be	AUX
taxlaw-2804	322	23	of	of	ADP
taxlaw-2804	322	24	the	the	DET
taxlaw-2804	322	25	same	same	ADJ
taxlaw-2804	322	26	character	character	NOUN
taxlaw-2804	322	27	as	as	ADP
taxlaw-2804	322	28	tax	tax	NOUN
taxlaw-2804	322	29	gain	gain	NOUN
taxlaw-2804	322	30	from	from	ADP
taxlaw-2804	322	31	sale	sale	NOUN
taxlaw-2804	322	32	of	of	ADP
taxlaw-2804	322	33	land	land	NOUN
taxlaw-2804	322	34	#	#	SYM
taxlaw-2804	322	35	1	1	NUM
taxlaw-2804	322	36	.	.	PUNCT
taxlaw-2804	323	1	however	however	ADV
taxlaw-2804	323	2	,	,	PUNCT
taxlaw-2804	323	3	the	the	DET
taxlaw-2804	323	4	ability	ability	NOUN
taxlaw-2804	323	5	of	of	ADP
taxlaw-2804	323	6	the	the	DET
taxlaw-2804	323	7	traditional	traditional	ADJ
taxlaw-2804	323	8	method	method	NOUN
taxlaw-2804	323	9	with	with	ADP
taxlaw-2804	323	10	curative	curative	ADJ
taxlaw-2804	323	11	allocations	allocation	NOUN
taxlaw-2804	323	12	to	to	PART
taxlaw-2804	323	13	more	more	ADV
taxlaw-2804	323	14	effectively	effectively	ADV
taxlaw-2804	323	15	mitigate	mitigate	VERB
taxlaw-2804	323	16	a	a	DET
taxlaw-2804	323	17	shift	shift	NOUN
taxlaw-2804	323	18	of	of	ADP
taxlaw-2804	323	19	tax	tax	NOUN
taxlaw-2804	323	20	consequences	consequence	NOUN
taxlaw-2804	323	21	is	be	AUX
taxlaw-2804	323	22	limited	limit	VERB
taxlaw-2804	323	23	because	because	SCONJ
taxlaw-2804	323	24	the	the	DET
taxlaw-2804	323	25	partnership	partnership	NOUN
taxlaw-2804	323	26	may	may	AUX
taxlaw-2804	323	27	not	not	PART
taxlaw-2804	323	28	,	,	PUNCT
taxlaw-2804	323	29	in	in	ADP
taxlaw-2804	323	30	fact	fact	NOUN
taxlaw-2804	323	31	,	,	PUNCT
taxlaw-2804	323	32	recognize	recognize	VERB
taxlaw-2804	323	33	actual	actual	ADJ
taxlaw-2804	323	34	tax	tax	NOUN
taxlaw-2804	323	35	items	item	NOUN
taxlaw-2804	323	36	that	that	PRON
taxlaw-2804	323	37	can	can	AUX
taxlaw-2804	323	38	be	be	AUX
taxlaw-2804	323	39	used	use	VERB
taxlaw-2804	323	40	to	to	PART
taxlaw-2804	323	41	offset	offset	VERB
taxlaw-2804	323	42	the	the	DET
taxlaw-2804	323	43	shift	shift	NOUN
taxlaw-2804	323	44	.	.	PUNCT
taxlaw-2804	324	1	thus	thus	ADV
taxlaw-2804	324	2	,	,	PUNCT
taxlaw-2804	324	3	as	as	SCONJ
taxlaw-2804	324	4	mentioned	mention	VERB
taxlaw-2804	324	5	in	in	ADP
taxlaw-2804	324	6	connection	connection	NOUN
taxlaw-2804	324	7	with	with	ADP
taxlaw-2804	324	8	example	example	NOUN
taxlaw-2804	324	9	1a	1a	NOUN
taxlaw-2804	324	10	above	above	ADV
taxlaw-2804	324	11	,	,	PUNCT
taxlaw-2804	324	12	if	if	SCONJ
taxlaw-2804	324	13	the	the	DET
taxlaw-2804	324	14	partnership‟s	partnership‟s	ADJ
taxlaw-2804	324	15	only	only	ADJ
taxlaw-2804	324	16	asset	asset	NOUN
taxlaw-2804	324	17	was	be	AUX
taxlaw-2804	324	18	land	land	NOUN
taxlaw-2804	324	19	#	#	SYM
taxlaw-2804	324	20	1	1	NUM
taxlaw-2804	324	21	and	and	CCONJ
taxlaw-2804	324	22	the	the	DET
taxlaw-2804	324	23	partnership	partnership	NOUN
taxlaw-2804	324	24	never	never	ADV
taxlaw-2804	324	25	recognized	recognize	VERB
taxlaw-2804	324	26	a	a	DET
taxlaw-2804	324	27	tax	tax	NOUN
taxlaw-2804	324	28	item	item	NOUN
taxlaw-2804	324	29	other	other	ADJ
taxlaw-2804	324	30	than	than	ADP
taxlaw-2804	324	31	the	the	DET
taxlaw-2804	324	32	$	$	SYM
taxlaw-2804	324	33	5,000	5,000	NUM
taxlaw-2804	324	34	tax	tax	NOUN
taxlaw-2804	324	35	gain	gain	NOUN
taxlaw-2804	324	36	recognized	recognize	VERB
taxlaw-2804	324	37	from	from	ADP
taxlaw-2804	324	38	sale	sale	NOUN
taxlaw-2804	324	39	of	of	ADP
taxlaw-2804	324	40	land	land	NOUN
taxlaw-2804	324	41	#	#	SYM
taxlaw-2804	324	42	1	1	NUM
taxlaw-2804	324	43	,	,	PUNCT
taxlaw-2804	324	44	the	the	DET
taxlaw-2804	324	45	traditional	traditional	ADJ
taxlaw-2804	324	46	method	method	NOUN
taxlaw-2804	324	47	with	with	ADP
taxlaw-2804	324	48	curative	curative	ADJ
taxlaw-2804	324	49	allocations	allocation	NOUN
taxlaw-2804	324	50	would	would	AUX
taxlaw-2804	324	51	lead	lead	VERB
taxlaw-2804	324	52	to	to	ADP
taxlaw-2804	324	53	the	the	DET
taxlaw-2804	324	54	same	same	ADJ
taxlaw-2804	324	55	results	result	NOUN
taxlaw-2804	324	56	as	as	ADP
taxlaw-2804	324	57	the	the	DET
taxlaw-2804	324	58	traditional	traditional	ADJ
taxlaw-2804	324	59	method	method	NOUN
taxlaw-2804	324	60	.	.	PUNCT
taxlaw-2804	325	1	c.	c.	PROPN
taxlaw-2804	325	2	remedial	remedial	ADJ
taxlaw-2804	325	3	method	method	NOUN
taxlaw-2804	325	4	unlike	unlike	ADP
taxlaw-2804	325	5	the	the	DET
taxlaw-2804	325	6	traditional	traditional	ADJ
taxlaw-2804	325	7	method	method	NOUN
taxlaw-2804	325	8	,	,	PUNCT
taxlaw-2804	325	9	the	the	DET
taxlaw-2804	325	10	remedial	remedial	ADJ
taxlaw-2804	325	11	method	method	NOUN
taxlaw-2804	325	12	does	do	AUX
taxlaw-2804	325	13	not	not	PART
taxlaw-2804	325	14	rely	rely	VERB
taxlaw-2804	325	15	on	on	ADP
taxlaw-2804	325	16	tax	tax	NOUN
taxlaw-2804	325	17	gain	gain	NOUN
taxlaw-2804	325	18	or	or	CCONJ
taxlaw-2804	325	19	loss	loss	NOUN
taxlaw-2804	325	20	recognized	recognize	VERB
taxlaw-2804	325	21	on	on	ADP
taxlaw-2804	325	22	liquidation	liquidation	NOUN
taxlaw-2804	325	23	of	of	ADP
taxlaw-2804	325	24	the	the	DET
taxlaw-2804	325	25	partnership	partnership	NOUN
taxlaw-2804	325	26	to	to	PART
taxlaw-2804	325	27	correct	correct	VERB
taxlaw-2804	325	28	for	for	ADP
taxlaw-2804	325	29	an	an	DET
taxlaw-2804	325	30	earlier	early	ADJ
taxlaw-2804	325	31	shift	shift	NOUN
taxlaw-2804	325	32	in	in	ADP
taxlaw-2804	325	33	tax	tax	NOUN
taxlaw-2804	325	34	consequences	consequence	NOUN
taxlaw-2804	325	35	attributable	attributable	ADJ
taxlaw-2804	325	36	to	to	ADP
taxlaw-2804	325	37	a	a	DET
taxlaw-2804	325	38	pre	pre	ADJ
taxlaw-2804	325	39	-	-	ADJ
taxlaw-2804	325	40	contribution	contribution	ADJ
taxlaw-2804	325	41	change	change	NOUN
taxlaw-2804	325	42	in	in	ADP
taxlaw-2804	325	43	asset	asset	NOUN
taxlaw-2804	325	44	value	value	NOUN
taxlaw-2804	325	45	,	,	PUNCT
taxlaw-2804	325	46	and	and	CCONJ
taxlaw-2804	325	47	,	,	PUNCT
taxlaw-2804	325	48	unlike	unlike	ADP
taxlaw-2804	325	49	the	the	DET
taxlaw-2804	325	50	traditional	traditional	ADJ
taxlaw-2804	325	51	method	method	NOUN
taxlaw-2804	325	52	with	with	ADP
taxlaw-2804	325	53	curative	curative	ADJ
taxlaw-2804	325	54	allocations	allocation	NOUN
taxlaw-2804	325	55	,	,	PUNCT
taxlaw-2804	325	56	the	the	DET
taxlaw-2804	325	57	remedial	remedial	ADJ
taxlaw-2804	325	58	method	method	NOUN
taxlaw-2804	325	59	does	do	AUX
taxlaw-2804	325	60	not	not	PART
taxlaw-2804	325	61	rely	rely	VERB
taxlaw-2804	325	62	on	on	ADP
taxlaw-2804	325	63	the	the	DET
taxlaw-2804	325	64	allocation	allocation	NOUN
taxlaw-2804	325	65	of	of	ADP
taxlaw-2804	325	66	actual	actual	ADJ
taxlaw-2804	325	67	tax	tax	NOUN
taxlaw-2804	325	68	items	item	NOUN
taxlaw-2804	325	69	recognized	recognize	VERB
taxlaw-2804	325	70	by	by	ADP
taxlaw-2804	325	71	the	the	DET
taxlaw-2804	325	72	partnership	partnership	NOUN
taxlaw-2804	325	73	to	to	PART
taxlaw-2804	325	74	potentially	potentially	ADV
taxlaw-2804	325	75	compensate	compensate	VERB
taxlaw-2804	325	76	for	for	ADP
taxlaw-2804	325	77	such	such	DET
taxlaw-2804	325	78	a	a	DET
taxlaw-2804	325	79	shift	shift	NOUN
taxlaw-2804	325	80	.	.	PUNCT
taxlaw-2804	326	1	rather	rather	ADV
taxlaw-2804	326	2	,	,	PUNCT
taxlaw-2804	326	3	under	under	ADP
taxlaw-2804	326	4	the	the	DET
taxlaw-2804	326	5	remedial	remedial	ADJ
taxlaw-2804	326	6	method	method	NOUN
taxlaw-2804	326	7	,	,	PUNCT
taxlaw-2804	326	8	the	the	DET
taxlaw-2804	326	9	partnership	partnership	NOUN
taxlaw-2804	326	10	invents	invent	VERB
taxlaw-2804	326	11	purely	purely	ADV
taxlaw-2804	326	12	fictional	fictional	ADJ
taxlaw-2804	326	13	tax	tax	NOUN
taxlaw-2804	326	14	items	item	NOUN
taxlaw-2804	326	15	of	of	ADP
taxlaw-2804	326	16	precisely	precisely	ADV
taxlaw-2804	326	17	the	the	DET
taxlaw-2804	326	18	right	right	ADJ
taxlaw-2804	326	19	amount	amount	NOUN
taxlaw-2804	326	20	and	and	CCONJ
taxlaw-2804	326	21	the	the	DET
taxlaw-2804	326	22	right	right	ADJ
taxlaw-2804	326	23	character	character	NOUN
taxlaw-2804	326	24	to	to	PART
taxlaw-2804	326	25	ensure	ensure	VERB
taxlaw-2804	326	26	that	that	SCONJ
taxlaw-2804	326	27	any	any	DET
taxlaw-2804	326	28	shift	shift	NOUN
taxlaw-2804	326	29	in	in	ADP
taxlaw-2804	326	30	tax	tax	NOUN
taxlaw-2804	326	31	consequences	consequence	NOUN
taxlaw-2804	326	32	attributable	attributable	ADJ
taxlaw-2804	326	33	to	to	ADP
taxlaw-2804	326	34	a	a	DET
taxlaw-2804	326	35	pre	pre	ADJ
taxlaw-2804	326	36	-	-	ADJ
taxlaw-2804	326	37	contribution	contribution	ADJ
taxlaw-2804	326	38	change	change	NOUN
taxlaw-2804	326	39	in	in	ADP
taxlaw-2804	326	40	asset	asset	NOUN
taxlaw-2804	326	41	value	value	NOUN
taxlaw-2804	326	42	is	be	AUX
taxlaw-2804	326	43	completely	completely	ADV
taxlaw-2804	326	44	offset	offset	VERB
taxlaw-2804	326	45	at	at	ADP
taxlaw-2804	326	46	the	the	DET
taxlaw-2804	326	47	exact	exact	ADJ
taxlaw-2804	326	48	time	time	NOUN
taxlaw-2804	326	49	that	that	SCONJ
taxlaw-2804	326	50	it	it	PRON
taxlaw-2804	326	51	would	would	AUX
taxlaw-2804	326	52	otherwise	otherwise	ADV
taxlaw-2804	326	53	occur	occur	VERB
taxlaw-2804	326	54	.	.	PUNCT
taxlaw-2804	327	1	48	48	NUM
taxlaw-2804	327	2	i.r.c	i.r.c	NOUN
taxlaw-2804	327	3	.	.	PUNCT
taxlaw-2804	328	1	§	§	PROPN
taxlaw-2804	328	2	731(a	731(a	PROPN
taxlaw-2804	328	3	)	)	PUNCT
taxlaw-2804	328	4	.	.	PUNCT
taxlaw-2804	329	1	49	49	NUM
taxlaw-2804	329	2	regarding	regard	VERB
taxlaw-2804	329	3	the	the	DET
taxlaw-2804	329	4	timing	timing	NOUN
taxlaw-2804	329	5	of	of	ADP
taxlaw-2804	329	6	making	make	VERB
taxlaw-2804	329	7	curative	curative	ADJ
taxlaw-2804	329	8	allocations	allocation	NOUN
taxlaw-2804	329	9	,	,	PUNCT
taxlaw-2804	329	10	the	the	DET
taxlaw-2804	329	11	treasury	treasury	PROPN
taxlaw-2804	329	12	regulations	regulation	NOUN
taxlaw-2804	329	13	provide	provide	VERB
taxlaw-2804	329	14	that	that	SCONJ
taxlaw-2804	329	15	,	,	PUNCT
taxlaw-2804	329	16	“	"	PUNCT
taxlaw-2804	329	17	the	the	DET
taxlaw-2804	329	18	period	period	NOUN
taxlaw-2804	329	19	of	of	ADP
taxlaw-2804	329	20	time	time	NOUN
taxlaw-2804	329	21	over	over	ADP
taxlaw-2804	329	22	which	which	PRON
taxlaw-2804	329	23	the	the	DET
taxlaw-2804	329	24	curative	curative	ADJ
taxlaw-2804	329	25	allocations	allocation	NOUN
taxlaw-2804	329	26	are	be	AUX
taxlaw-2804	329	27	made	make	VERB
taxlaw-2804	329	28	is	be	AUX
taxlaw-2804	329	29	a	a	DET
taxlaw-2804	329	30	factor	factor	NOUN
taxlaw-2804	329	31	in	in	ADP
taxlaw-2804	329	32	determining	determine	VERB
taxlaw-2804	329	33	whether	whether	SCONJ
taxlaw-2804	329	34	the	the	DET
taxlaw-2804	329	35	allocations	allocation	NOUN
taxlaw-2804	329	36	are	be	AUX
taxlaw-2804	329	37	reasonable	reasonable	ADJ
taxlaw-2804	329	38	.	.	PUNCT
taxlaw-2804	329	39	”	"	PUNCT
taxlaw-2804	330	1	treas	treas	PROPN
taxlaw-2804	330	2	.	.	PUNCT
taxlaw-2804	331	1	reg	reg	PROPN
taxlaw-2804	331	2	.	.	PUNCT
taxlaw-2804	332	1	§	§	PROPN
taxlaw-2804	332	2	1.704	1.704	NUM
taxlaw-2804	332	3	-	-	SYM
taxlaw-2804	332	4	3(c)(3)(ii	3(c)(3)(ii	NUM
taxlaw-2804	332	5	)	)	PUNCT
taxlaw-2804	332	6	(	(	PUNCT
taxlaw-2804	332	7	2010	2010	NUM
taxlaw-2804	332	8	)	)	PUNCT
taxlaw-2804	332	9	.	.	PUNCT
taxlaw-2804	333	1	50	50	NUM
taxlaw-2804	333	2	treas	trea	NOUN
taxlaw-2804	333	3	.	.	PUNCT
taxlaw-2804	334	1	reg	reg	PROPN
taxlaw-2804	334	2	.	.	PUNCT
taxlaw-2804	335	1	§	§	PROPN
taxlaw-2804	335	2	1.704	1.704	NUM
taxlaw-2804	335	3	-	-	NUM
taxlaw-2804	335	4	3(c)(3)(iii	3(c)(3)(iii	NUM
taxlaw-2804	335	5	)	)	PUNCT
taxlaw-2804	335	6	(	(	PUNCT
taxlaw-2804	335	7	2010	2010	NUM
taxlaw-2804	335	8	)	)	PUNCT
taxlaw-2804	335	9	.	.	PUNCT
taxlaw-2804	336	1	260	260	NUM
taxlaw-2804	336	2	columbia	columbia	PROPN
taxlaw-2804	336	3	journal	journal	PROPN
taxlaw-2804	336	4	of	of	ADP
taxlaw-2804	336	5	tax	tax	NOUN
taxlaw-2804	336	6	law	law	NOUN
taxlaw-2804	336	7	[	[	X
taxlaw-2804	336	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	336	9	in	in	ADP
taxlaw-2804	336	10	order	order	NOUN
taxlaw-2804	336	11	to	to	PART
taxlaw-2804	336	12	illustrate	illustrate	VERB
taxlaw-2804	336	13	the	the	DET
taxlaw-2804	336	14	operation	operation	NOUN
taxlaw-2804	336	15	of	of	ADP
taxlaw-2804	336	16	the	the	DET
taxlaw-2804	336	17	remedial	remedial	ADJ
taxlaw-2804	336	18	method	method	NOUN
taxlaw-2804	336	19	,	,	PUNCT
taxlaw-2804	336	20	we	we	PRON
taxlaw-2804	336	21	return	return	VERB
taxlaw-2804	336	22	to	to	ADP
taxlaw-2804	336	23	the	the	DET
taxlaw-2804	336	24	facts	fact	NOUN
taxlaw-2804	336	25	of	of	ADP
taxlaw-2804	336	26	example	example	NOUN
taxlaw-2804	336	27	1a	1a	NOUN
taxlaw-2804	336	28	set	set	VERB
taxlaw-2804	336	29	forth	forth	ADV
taxlaw-2804	336	30	above	above	ADV
taxlaw-2804	336	31	.	.	PUNCT
taxlaw-2804	337	1	in	in	ADP
taxlaw-2804	337	2	that	that	DET
taxlaw-2804	337	3	example	example	NOUN
taxlaw-2804	337	4	,	,	PUNCT
taxlaw-2804	337	5	when	when	SCONJ
taxlaw-2804	337	6	the	the	DET
taxlaw-2804	337	7	partnership	partnership	NOUN
taxlaw-2804	337	8	sells	sell	VERB
taxlaw-2804	337	9	the	the	DET
taxlaw-2804	337	10	land	land	NOUN
taxlaw-2804	337	11	for	for	ADP
taxlaw-2804	337	12	$	$	SYM
taxlaw-2804	337	13	10,000	10,000	NUM
taxlaw-2804	337	14	,	,	PUNCT
taxlaw-2804	337	15	on	on	ADP
taxlaw-2804	337	16	net	net	NOUN
taxlaw-2804	337	17	,	,	PUNCT
taxlaw-2804	337	18	a	a	PRON
taxlaw-2804	337	19	has	have	AUX
taxlaw-2804	337	20	realized	realize	VERB
taxlaw-2804	337	21	$	$	SYM
taxlaw-2804	337	22	7,500	7,500	NUM
taxlaw-2804	337	23	of	of	ADP
taxlaw-2804	337	24	economic	economic	ADJ
taxlaw-2804	337	25	gain	gain	NOUN
taxlaw-2804	337	26	with	with	ADP
taxlaw-2804	337	27	respect	respect	NOUN
taxlaw-2804	337	28	to	to	ADP
taxlaw-2804	337	29	the	the	DET
taxlaw-2804	337	30	land	land	NOUN
taxlaw-2804	337	31	.	.	PUNCT
taxlaw-2804	338	1	this	this	DET
taxlaw-2804	338	2	$	$	SYM
taxlaw-2804	338	3	7,500	7,500	NUM
taxlaw-2804	338	4	net	net	ADJ
taxlaw-2804	338	5	economic	economic	ADJ
taxlaw-2804	338	6	gain	gain	NOUN
taxlaw-2804	338	7	can	can	AUX
taxlaw-2804	338	8	be	be	AUX
taxlaw-2804	338	9	separated	separate	VERB
taxlaw-2804	338	10	into	into	ADP
taxlaw-2804	338	11	two	two	NUM
taxlaw-2804	338	12	components	component	NOUN
taxlaw-2804	338	13	:	:	PUNCT
taxlaw-2804	338	14	(	(	PUNCT
taxlaw-2804	338	15	1	1	X
taxlaw-2804	338	16	)	)	PUNCT
taxlaw-2804	338	17	$	$	SYM
taxlaw-2804	338	18	10,000	10,000	NUM
taxlaw-2804	338	19	of	of	ADP
taxlaw-2804	338	20	economic	economic	ADJ
taxlaw-2804	338	21	gain	gain	NOUN
taxlaw-2804	338	22	that	that	PRON
taxlaw-2804	338	23	accrued	accrue	VERB
taxlaw-2804	338	24	between	between	ADP
taxlaw-2804	338	25	the	the	DET
taxlaw-2804	338	26	time	time	NOUN
taxlaw-2804	338	27	a	a	PRON
taxlaw-2804	338	28	acquired	acquire	VERB
taxlaw-2804	338	29	the	the	DET
taxlaw-2804	338	30	land	land	NOUN
taxlaw-2804	338	31	for	for	ADP
taxlaw-2804	338	32	$	$	SYM
taxlaw-2804	338	33	5,000	5,000	NUM
taxlaw-2804	338	34	and	and	CCONJ
taxlaw-2804	338	35	the	the	DET
taxlaw-2804	338	36	time	time	NOUN
taxlaw-2804	338	37	a	a	PRON
taxlaw-2804	338	38	exchanged	exchange	VERB
taxlaw-2804	338	39	the	the	DET
taxlaw-2804	338	40	land	land	NOUN
taxlaw-2804	338	41	for	for	ADP
taxlaw-2804	338	42	a	a	DET
taxlaw-2804	338	43	50	50	NUM
taxlaw-2804	338	44	%	%	NOUN
taxlaw-2804	338	45	interest	interest	NOUN
taxlaw-2804	338	46	in	in	ADP
taxlaw-2804	338	47	a	a	DET
taxlaw-2804	338	48	partnership	partnership	NOUN
taxlaw-2804	338	49	that	that	PRON
taxlaw-2804	338	50	held	hold	VERB
taxlaw-2804	338	51	assets	asset	NOUN
taxlaw-2804	338	52	worth	worth	ADJ
taxlaw-2804	338	53	$	$	SYM
taxlaw-2804	338	54	30,000	30,000	NUM
taxlaw-2804	338	55	and	and	CCONJ
taxlaw-2804	338	56	(	(	PUNCT
taxlaw-2804	338	57	2	2	X
taxlaw-2804	338	58	)	)	PUNCT
taxlaw-2804	338	59	a‟s	a‟s	VERB
taxlaw-2804	338	60	50	50	NUM
taxlaw-2804	338	61	%	%	NOUN
taxlaw-2804	338	62	share	share	NOUN
taxlaw-2804	338	63	of	of	ADP
taxlaw-2804	338	64	the	the	DET
taxlaw-2804	338	65	$	$	SYM
taxlaw-2804	338	66	5,000	5,000	NUM
taxlaw-2804	338	67	of	of	ADP
taxlaw-2804	338	68	economic	economic	ADJ
taxlaw-2804	338	69	loss	loss	NOUN
taxlaw-2804	338	70	that	that	PRON
taxlaw-2804	338	71	accrued	accrue	VERB
taxlaw-2804	338	72	between	between	ADP
taxlaw-2804	338	73	the	the	DET
taxlaw-2804	338	74	time	time	NOUN
taxlaw-2804	338	75	a	a	PRON
taxlaw-2804	338	76	contributed	contribute	VERB
taxlaw-2804	338	77	the	the	DET
taxlaw-2804	338	78	land	land	NOUN
taxlaw-2804	338	79	and	and	CCONJ
taxlaw-2804	338	80	the	the	DET
taxlaw-2804	338	81	time	time	NOUN
taxlaw-2804	338	82	the	the	DET
taxlaw-2804	338	83	partnership	partnership	NOUN
taxlaw-2804	338	84	sold	sell	VERB
taxlaw-2804	338	85	the	the	DET
taxlaw-2804	338	86	land	land	NOUN
taxlaw-2804	338	87	.	.	PUNCT
taxlaw-2804	339	1	in	in	ADP
taxlaw-2804	339	2	total	total	NOUN
taxlaw-2804	339	3	,	,	PUNCT
taxlaw-2804	339	4	b	b	PROPN
taxlaw-2804	339	5	has	have	AUX
taxlaw-2804	339	6	realized	realize	VERB
taxlaw-2804	339	7	$	$	SYM
taxlaw-2804	339	8	2,500	2,500	NUM
taxlaw-2804	339	9	of	of	ADP
taxlaw-2804	339	10	economic	economic	ADJ
taxlaw-2804	339	11	loss	loss	NOUN
taxlaw-2804	339	12	with	with	ADP
taxlaw-2804	339	13	respect	respect	NOUN
taxlaw-2804	339	14	to	to	ADP
taxlaw-2804	339	15	the	the	DET
taxlaw-2804	339	16	land	land	NOUN
taxlaw-2804	339	17	,	,	PUNCT
taxlaw-2804	339	18	which	which	PRON
taxlaw-2804	339	19	represents	represent	VERB
taxlaw-2804	339	20	b‟s	b‟s	NOUN
taxlaw-2804	339	21	50	50	NUM
taxlaw-2804	339	22	%	%	NOUN
taxlaw-2804	339	23	share	share	NOUN
taxlaw-2804	339	24	of	of	ADP
taxlaw-2804	339	25	the	the	DET
taxlaw-2804	339	26	$	$	SYM
taxlaw-2804	339	27	5,000	5,000	NUM
taxlaw-2804	339	28	economic	economic	ADJ
taxlaw-2804	339	29	loss	loss	NOUN
taxlaw-2804	339	30	that	that	PRON
taxlaw-2804	339	31	accrued	accrue	VERB
taxlaw-2804	339	32	after	after	SCONJ
taxlaw-2804	339	33	the	the	DET
taxlaw-2804	339	34	land	land	NOUN
taxlaw-2804	339	35	was	be	AUX
taxlaw-2804	339	36	contributed	contribute	VERB
taxlaw-2804	339	37	to	to	ADP
taxlaw-2804	339	38	the	the	DET
taxlaw-2804	339	39	partnership	partnership	NOUN
taxlaw-2804	339	40	.	.	PUNCT
taxlaw-2804	340	1	therefore	therefore	ADV
taxlaw-2804	340	2	,	,	PUNCT
taxlaw-2804	340	3	if	if	SCONJ
taxlaw-2804	340	4	a	a	PRON
taxlaw-2804	340	5	and	and	CCONJ
taxlaw-2804	340	6	b	b	NOUN
taxlaw-2804	340	7	were	be	AUX
taxlaw-2804	340	8	allocated	allocate	VERB
taxlaw-2804	340	9	tax	tax	NOUN
taxlaw-2804	340	10	gain	gain	NOUN
taxlaw-2804	340	11	and	and	CCONJ
taxlaw-2804	340	12	loss	loss	NOUN
taxlaw-2804	340	13	in	in	ADP
taxlaw-2804	340	14	connection	connection	NOUN
taxlaw-2804	340	15	with	with	ADP
taxlaw-2804	340	16	a	a	DET
taxlaw-2804	340	17	sale	sale	NOUN
taxlaw-2804	340	18	of	of	ADP
taxlaw-2804	340	19	the	the	DET
taxlaw-2804	340	20	land	land	NOUN
taxlaw-2804	340	21	in	in	ADP
taxlaw-2804	340	22	an	an	DET
taxlaw-2804	340	23	amount	amount	NOUN
taxlaw-2804	340	24	that	that	PRON
taxlaw-2804	340	25	precisely	precisely	ADV
taxlaw-2804	340	26	matched	match	VERB
taxlaw-2804	340	27	economic	economic	ADJ
taxlaw-2804	340	28	gain	gain	NOUN
taxlaw-2804	340	29	and	and	CCONJ
taxlaw-2804	340	30	loss	loss	NOUN
taxlaw-2804	340	31	realized	realize	VERB
taxlaw-2804	340	32	by	by	ADP
taxlaw-2804	340	33	each	each	DET
taxlaw-2804	340	34	partner	partner	NOUN
taxlaw-2804	340	35	,	,	PUNCT
taxlaw-2804	340	36	a	a	PRON
taxlaw-2804	340	37	would	would	AUX
taxlaw-2804	340	38	be	be	AUX
taxlaw-2804	340	39	allocated	allocate	VERB
taxlaw-2804	340	40	$	$	SYM
taxlaw-2804	340	41	7,500	7,500	NUM
taxlaw-2804	340	42	of	of	ADP
taxlaw-2804	340	43	tax	tax	NOUN
taxlaw-2804	340	44	gain	gain	NOUN
taxlaw-2804	340	45	and	and	CCONJ
taxlaw-2804	340	46	b	b	NOUN
taxlaw-2804	340	47	would	would	AUX
taxlaw-2804	340	48	be	be	AUX
taxlaw-2804	340	49	allocated	allocate	VERB
taxlaw-2804	340	50	$	$	SYM
taxlaw-2804	340	51	2,500	2,500	NUM
taxlaw-2804	340	52	of	of	ADP
taxlaw-2804	340	53	tax	tax	NOUN
taxlaw-2804	340	54	loss	loss	NOUN
taxlaw-2804	340	55	.	.	PUNCT
taxlaw-2804	341	1	however	however	ADV
taxlaw-2804	341	2	,	,	PUNCT
taxlaw-2804	341	3	under	under	ADP
taxlaw-2804	341	4	the	the	DET
taxlaw-2804	341	5	traditional	traditional	ADJ
taxlaw-2804	341	6	method	method	NOUN
taxlaw-2804	341	7	or	or	CCONJ
taxlaw-2804	341	8	the	the	DET
taxlaw-2804	341	9	traditional	traditional	ADJ
taxlaw-2804	341	10	method	method	NOUN
taxlaw-2804	341	11	with	with	ADP
taxlaw-2804	341	12	curative	curative	ADJ
taxlaw-2804	341	13	allocations	allocation	NOUN
taxlaw-2804	341	14	,	,	PUNCT
taxlaw-2804	341	15	the	the	DET
taxlaw-2804	341	16	partnership	partnership	NOUN
taxlaw-2804	341	17	allocates	allocate	VERB
taxlaw-2804	341	18	$	$	SYM
taxlaw-2804	341	19	5,000	5,000	NUM
taxlaw-2804	341	20	of	of	ADP
taxlaw-2804	341	21	tax	tax	NOUN
taxlaw-2804	341	22	gain	gain	NOUN
taxlaw-2804	341	23	to	to	ADP
taxlaw-2804	341	24	a	a	PRON
taxlaw-2804	341	25	since	since	SCONJ
taxlaw-2804	341	26	that	that	PRON
taxlaw-2804	341	27	is	be	AUX
taxlaw-2804	341	28	the	the	DET
taxlaw-2804	341	29	only	only	ADJ
taxlaw-2804	341	30	tax	tax	NOUN
taxlaw-2804	341	31	item	item	NOUN
taxlaw-2804	341	32	actually	actually	ADV
taxlaw-2804	341	33	recognized	recognize	VERB
taxlaw-2804	341	34	by	by	ADP
taxlaw-2804	341	35	the	the	DET
taxlaw-2804	341	36	partnership	partnership	NOUN
taxlaw-2804	341	37	.	.	PUNCT
taxlaw-2804	342	1	thus	thus	ADV
taxlaw-2804	342	2	,	,	PUNCT
taxlaw-2804	342	3	under	under	ADP
taxlaw-2804	342	4	these	these	DET
taxlaw-2804	342	5	methods	method	NOUN
taxlaw-2804	342	6	,	,	PUNCT
taxlaw-2804	342	7	a	a	PRON
taxlaw-2804	342	8	is	be	AUX
taxlaw-2804	342	9	allocated	allocate	VERB
taxlaw-2804	342	10	$	$	SYM
taxlaw-2804	342	11	2,500	2,500	NUM
taxlaw-2804	342	12	less	less	ADJ
taxlaw-2804	342	13	tax	tax	NOUN
taxlaw-2804	342	14	gain	gain	NOUN
taxlaw-2804	342	15	than	than	ADP
taxlaw-2804	342	16	what	what	PRON
taxlaw-2804	342	17	should	should	AUX
taxlaw-2804	342	18	be	be	AUX
taxlaw-2804	342	19	allocated	allocate	VERB
taxlaw-2804	342	20	to	to	ADP
taxlaw-2804	342	21	a	a	PRON
taxlaw-2804	342	22	,	,	PUNCT
taxlaw-2804	342	23	and	and	CCONJ
taxlaw-2804	342	24	b	b	NOUN
taxlaw-2804	342	25	is	be	AUX
taxlaw-2804	342	26	allocated	allocate	VERB
taxlaw-2804	342	27	$	$	SYM
taxlaw-2804	342	28	2,500	2,500	NUM
taxlaw-2804	342	29	less	less	ADJ
taxlaw-2804	342	30	tax	tax	NOUN
taxlaw-2804	342	31	loss	loss	NOUN
taxlaw-2804	342	32	than	than	SCONJ
taxlaw-2804	342	33	what	what	PRON
taxlaw-2804	342	34	should	should	AUX
taxlaw-2804	342	35	be	be	AUX
taxlaw-2804	342	36	allocated	allocate	VERB
taxlaw-2804	342	37	to	to	ADP
taxlaw-2804	342	38	b	b	NOUN
taxlaw-2804	342	39	because	because	SCONJ
taxlaw-2804	342	40	$	$	SYM
taxlaw-2804	342	41	2,500	2,500	NUM
taxlaw-2804	342	42	of	of	ADP
taxlaw-2804	342	43	tax	tax	NOUN
taxlaw-2804	342	44	gain	gain	NOUN
taxlaw-2804	342	45	has	have	AUX
taxlaw-2804	342	46	effectively	effectively	ADV
taxlaw-2804	342	47	been	be	AUX
taxlaw-2804	342	48	shifted	shift	VERB
taxlaw-2804	342	49	from	from	ADP
taxlaw-2804	342	50	a	a	PRON
taxlaw-2804	342	51	to	to	ADP
taxlaw-2804	342	52	b.	b.	PROPN
taxlaw-2804	342	53	under	under	ADP
taxlaw-2804	342	54	the	the	DET
taxlaw-2804	342	55	remedial	remedial	ADJ
taxlaw-2804	342	56	method	method	NOUN
taxlaw-2804	342	57	,	,	PUNCT
taxlaw-2804	342	58	on	on	ADP
taxlaw-2804	342	59	the	the	DET
taxlaw-2804	342	60	other	other	ADJ
taxlaw-2804	342	61	hand	hand	NOUN
taxlaw-2804	342	62	,	,	PUNCT
taxlaw-2804	342	63	the	the	DET
taxlaw-2804	342	64	partnership	partnership	NOUN
taxlaw-2804	342	65	invents	invent	VERB
taxlaw-2804	342	66	a	a	DET
taxlaw-2804	342	67	fictional	fictional	ADJ
taxlaw-2804	342	68	item	item	NOUN
taxlaw-2804	342	69	of	of	ADP
taxlaw-2804	342	70	$	$	SYM
taxlaw-2804	342	71	2,500	2,500	NUM
taxlaw-2804	342	72	of	of	ADP
taxlaw-2804	342	73	tax	tax	NOUN
taxlaw-2804	342	74	loss	loss	NOUN
taxlaw-2804	342	75	from	from	ADP
taxlaw-2804	342	76	sale	sale	NOUN
taxlaw-2804	342	77	of	of	ADP
taxlaw-2804	342	78	the	the	DET
taxlaw-2804	342	79	land	land	NOUN
taxlaw-2804	342	80	and	and	CCONJ
taxlaw-2804	342	81	an	an	DET
taxlaw-2804	342	82	equal	equal	ADJ
taxlaw-2804	342	83	and	and	CCONJ
taxlaw-2804	342	84	offsetting	offset	VERB
taxlaw-2804	342	85	fictional	fictional	ADJ
taxlaw-2804	342	86	item	item	NOUN
taxlaw-2804	342	87	of	of	ADP
taxlaw-2804	342	88	$	$	SYM
taxlaw-2804	342	89	2,500	2,500	NUM
taxlaw-2804	342	90	of	of	ADP
taxlaw-2804	342	91	tax	tax	NOUN
taxlaw-2804	342	92	gain	gain	NOUN
taxlaw-2804	342	93	from	from	ADP
taxlaw-2804	342	94	sale	sale	NOUN
taxlaw-2804	342	95	of	of	ADP
taxlaw-2804	342	96	the	the	DET
taxlaw-2804	342	97	land	land	NOUN
taxlaw-2804	342	98	.	.	PUNCT
taxlaw-2804	343	1	in	in	ADP
taxlaw-2804	343	2	addition	addition	NOUN
taxlaw-2804	343	3	to	to	ADP
taxlaw-2804	343	4	allocating	allocate	VERB
taxlaw-2804	343	5	$	$	SYM
taxlaw-2804	343	6	5,000	5,000	NUM
taxlaw-2804	343	7	of	of	ADP
taxlaw-2804	343	8	actual	actual	ADJ
taxlaw-2804	343	9	tax	tax	NOUN
taxlaw-2804	343	10	gain	gain	NOUN
taxlaw-2804	343	11	to	to	ADP
taxlaw-2804	343	12	a	a	PRON
taxlaw-2804	343	13	,	,	PUNCT
taxlaw-2804	343	14	the	the	DET
taxlaw-2804	343	15	partnership	partnership	NOUN
taxlaw-2804	343	16	allocates	allocate	VERB
taxlaw-2804	343	17	the	the	DET
taxlaw-2804	343	18	$	$	SYM
taxlaw-2804	343	19	2,500	2,500	NUM
taxlaw-2804	343	20	of	of	ADP
taxlaw-2804	343	21	fictional	fictional	ADJ
taxlaw-2804	343	22	tax	tax	NOUN
taxlaw-2804	343	23	gain	gain	NOUN
taxlaw-2804	343	24	to	to	ADP
taxlaw-2804	343	25	a	a	PRON
taxlaw-2804	343	26	,	,	PUNCT
taxlaw-2804	343	27	so	so	SCONJ
taxlaw-2804	343	28	that	that	SCONJ
taxlaw-2804	343	29	a	a	DET
taxlaw-2804	343	30	recognizes	recognize	NOUN
taxlaw-2804	343	31	,	,	PUNCT
taxlaw-2804	343	32	in	in	ADP
taxlaw-2804	343	33	total	total	NOUN
taxlaw-2804	343	34	,	,	PUNCT
taxlaw-2804	343	35	$	$	SYM
taxlaw-2804	343	36	7,500	7,500	NUM
taxlaw-2804	343	37	of	of	ADP
taxlaw-2804	343	38	tax	tax	NOUN
taxlaw-2804	343	39	gain	gain	NOUN
taxlaw-2804	343	40	,	,	PUNCT
taxlaw-2804	343	41	an	an	DET
taxlaw-2804	343	42	amount	amount	NOUN
taxlaw-2804	343	43	that	that	PRON
taxlaw-2804	343	44	precisely	precisely	ADV
taxlaw-2804	343	45	matches	match	VERB
taxlaw-2804	343	46	economic	economic	ADJ
taxlaw-2804	343	47	gain	gain	NOUN
taxlaw-2804	343	48	realized	realize	VERB
taxlaw-2804	343	49	by	by	ADP
taxlaw-2804	343	50	a.	a.	NOUN
taxlaw-2804	343	51	likewise	likewise	ADV
taxlaw-2804	343	52	,	,	PUNCT
taxlaw-2804	343	53	the	the	DET
taxlaw-2804	343	54	partnership	partnership	NOUN
taxlaw-2804	343	55	allocates	allocate	VERB
taxlaw-2804	343	56	the	the	DET
taxlaw-2804	343	57	fictional	fictional	ADJ
taxlaw-2804	343	58	item	item	NOUN
taxlaw-2804	343	59	of	of	ADP
taxlaw-2804	343	60	$	$	SYM
taxlaw-2804	343	61	2,500	2,500	NUM
taxlaw-2804	343	62	of	of	ADP
taxlaw-2804	343	63	tax	tax	NOUN
taxlaw-2804	343	64	loss	loss	NOUN
taxlaw-2804	343	65	to	to	ADP
taxlaw-2804	343	66	b	b	NOUN
taxlaw-2804	343	67	,	,	PUNCT
taxlaw-2804	343	68	which	which	PRON
taxlaw-2804	343	69	precisely	precisely	ADV
taxlaw-2804	343	70	matches	match	VERB
taxlaw-2804	343	71	economic	economic	ADJ
taxlaw-2804	343	72	loss	loss	NOUN
taxlaw-2804	343	73	realized	realize	VERB
taxlaw-2804	343	74	by	by	ADP
taxlaw-2804	343	75	b.	b.	PROPN
taxlaw-2804	343	76	as	as	ADP
taxlaw-2804	343	77	a	a	DET
taxlaw-2804	343	78	result	result	NOUN
taxlaw-2804	343	79	,	,	PUNCT
taxlaw-2804	343	80	the	the	DET
taxlaw-2804	343	81	partnership	partnership	NOUN
taxlaw-2804	343	82	shifts	shift	NOUN
taxlaw-2804	343	83	no	no	DET
taxlaw-2804	343	84	tax	tax	NOUN
taxlaw-2804	343	85	gain	gain	NOUN
taxlaw-2804	343	86	from	from	ADP
taxlaw-2804	343	87	a	a	PRON
taxlaw-2804	343	88	to	to	ADP
taxlaw-2804	343	89	b.	b.	PROPN
taxlaw-2804	343	90	furthermore	furthermore	ADV
taxlaw-2804	343	91	,	,	PUNCT
taxlaw-2804	343	92	because	because	SCONJ
taxlaw-2804	343	93	the	the	DET
taxlaw-2804	343	94	partnership	partnership	NOUN
taxlaw-2804	343	95	has	have	AUX
taxlaw-2804	343	96	allocated	allocate	VERB
taxlaw-2804	343	97	tax	tax	NOUN
taxlaw-2804	343	98	items	item	NOUN
taxlaw-2804	343	99	to	to	ADP
taxlaw-2804	343	100	a	a	PRON
taxlaw-2804	343	101	and	and	CCONJ
taxlaw-2804	343	102	b	b	NOUN
taxlaw-2804	343	103	in	in	ADP
taxlaw-2804	343	104	an	an	DET
taxlaw-2804	343	105	amount	amount	NOUN
taxlaw-2804	343	106	that	that	PRON
taxlaw-2804	343	107	matches	match	VERB
taxlaw-2804	343	108	economic	economic	ADJ
taxlaw-2804	343	109	gain	gain	NOUN
taxlaw-2804	343	110	and	and	CCONJ
taxlaw-2804	343	111	loss	loss	NOUN
taxlaw-2804	343	112	realized	realize	VERB
taxlaw-2804	343	113	and	and	CCONJ
taxlaw-2804	343	114	the	the	DET
taxlaw-2804	343	115	partnership	partnership	NOUN
taxlaw-2804	343	116	has	have	AUX
taxlaw-2804	343	117	not	not	PART
taxlaw-2804	343	118	shifted	shift	VERB
taxlaw-2804	343	119	any	any	DET
taxlaw-2804	343	120	tax	tax	NOUN
taxlaw-2804	343	121	gain	gain	NOUN
taxlaw-2804	343	122	from	from	ADP
taxlaw-2804	343	123	one	one	NUM
taxlaw-2804	343	124	partner	partner	NOUN
taxlaw-2804	343	125	to	to	ADP
taxlaw-2804	343	126	the	the	DET
taxlaw-2804	343	127	other	other	ADJ
taxlaw-2804	343	128	,	,	PUNCT
taxlaw-2804	343	129	a	a	PRON
taxlaw-2804	343	130	and	and	CCONJ
taxlaw-2804	343	131	b	b	NOUN
taxlaw-2804	343	132	will	will	AUX
taxlaw-2804	343	133	not	not	PART
taxlaw-2804	343	134	recognize	recognize	VERB
taxlaw-2804	343	135	any	any	DET
taxlaw-2804	343	136	further	further	ADJ
taxlaw-2804	343	137	tax	tax	NOUN
taxlaw-2804	343	138	gain	gain	NOUN
taxlaw-2804	343	139	or	or	CCONJ
taxlaw-2804	343	140	loss	loss	NOUN
taxlaw-2804	343	141	when	when	SCONJ
taxlaw-2804	343	142	they	they	PRON
taxlaw-2804	343	143	each	each	PRON
taxlaw-2804	343	144	receive	receive	VERB
taxlaw-2804	343	145	$	$	SYM
taxlaw-2804	343	146	12,500	12,500	NUM
taxlaw-2804	343	147	of	of	ADP
taxlaw-2804	343	148	cash	cash	NOUN
taxlaw-2804	343	149	on	on	ADP
taxlaw-2804	343	150	liquidation	liquidation	NOUN
taxlaw-2804	343	151	.	.	PUNCT
taxlaw-2804	344	1	in	in	ADP
taxlaw-2804	344	2	particular	particular	ADJ
taxlaw-2804	344	3	,	,	PUNCT
taxlaw-2804	344	4	after	after	SCONJ
taxlaw-2804	344	5	the	the	DET
taxlaw-2804	344	6	partnership	partnership	NOUN
taxlaw-2804	344	7	allocates	allocate	VERB
taxlaw-2804	344	8	:	:	PUNCT
taxlaw-2804	344	9	(	(	PUNCT
taxlaw-2804	344	10	i	i	NOUN
taxlaw-2804	344	11	)	)	PUNCT
taxlaw-2804	344	12	$	$	SYM
taxlaw-2804	344	13	7,500	7,500	NUM
taxlaw-2804	344	14	of	of	ADP
taxlaw-2804	344	15	tax	tax	NOUN
taxlaw-2804	344	16	gain	gain	NOUN
taxlaw-2804	344	17	from	from	ADP
taxlaw-2804	344	18	sale	sale	NOUN
taxlaw-2804	344	19	of	of	ADP
taxlaw-2804	344	20	the	the	DET
taxlaw-2804	344	21	land	land	NOUN
taxlaw-2804	344	22	to	to	ADP
taxlaw-2804	344	23	a	a	DET
taxlaw-2804	344	24	and	and	CCONJ
taxlaw-2804	344	25	(	(	PUNCT
taxlaw-2804	344	26	ii	ii	NOUN
taxlaw-2804	344	27	)	)	PUNCT
taxlaw-2804	344	28	$	$	SYM
taxlaw-2804	344	29	2,500	2,500	NUM
taxlaw-2804	344	30	of	of	ADP
taxlaw-2804	344	31	tax	tax	NOUN
taxlaw-2804	344	32	loss	loss	NOUN
taxlaw-2804	344	33	from	from	ADP
taxlaw-2804	344	34	sale	sale	NOUN
taxlaw-2804	344	35	of	of	ADP
taxlaw-2804	344	36	the	the	DET
taxlaw-2804	344	37	land	land	NOUN
taxlaw-2804	344	38	to	to	ADP
taxlaw-2804	344	39	b	b	NUM
taxlaw-2804	344	40	,	,	PUNCT
taxlaw-2804	344	41	a‟s	a‟s	VERB
taxlaw-2804	344	42	basis	basis	NOUN
taxlaw-2804	344	43	in	in	ADP
taxlaw-2804	344	44	his	his	PRON
taxlaw-2804	344	45	or	or	CCONJ
taxlaw-2804	344	46	her	her	PRON
taxlaw-2804	344	47	interest	interest	NOUN
taxlaw-2804	344	48	in	in	ADP
taxlaw-2804	344	49	the	the	DET
taxlaw-2804	344	50	partnership	partnership	NOUN
taxlaw-2804	344	51	will	will	AUX
taxlaw-2804	344	52	increase	increase	VERB
taxlaw-2804	344	53	to	to	ADP
taxlaw-2804	344	54	$	$	SYM
taxlaw-2804	344	55	12,500	12,500	NUM
taxlaw-2804	344	56	,	,	PUNCT
taxlaw-2804	344	57	51	51	NUM
taxlaw-2804	344	58	and	and	CCONJ
taxlaw-2804	344	59	b‟s	b‟s	NOUN
taxlaw-2804	344	60	basis	basis	NOUN
taxlaw-2804	344	61	in	in	ADP
taxlaw-2804	344	62	his	his	PRON
taxlaw-2804	344	63	or	or	CCONJ
taxlaw-2804	344	64	her	her	PRON
taxlaw-2804	344	65	interest	interest	NOUN
taxlaw-2804	344	66	in	in	ADP
taxlaw-2804	344	67	the	the	DET
taxlaw-2804	344	68	partnership	partnership	NOUN
taxlaw-2804	344	69	will	will	AUX
taxlaw-2804	344	70	decrease	decrease	VERB
taxlaw-2804	344	71	to	to	ADP
taxlaw-2804	344	72	$	$	SYM
taxlaw-2804	344	73	12,500	12,500	NUM
taxlaw-2804	344	74	.	.	PUNCT
taxlaw-2804	345	1	52	52	NUM
taxlaw-2804	345	2	therefore	therefore	ADV
taxlaw-2804	345	3	,	,	PUNCT
taxlaw-2804	345	4	when	when	SCONJ
taxlaw-2804	345	5	the	the	DET
taxlaw-2804	345	6	partnership	partnership	NOUN
taxlaw-2804	345	7	distributes	distribute	VERB
taxlaw-2804	345	8	$	$	SYM
taxlaw-2804	345	9	25,000	25,000	NUM
taxlaw-2804	345	10	of	of	ADP
taxlaw-2804	345	11	cash	cash	NOUN
taxlaw-2804	345	12	equally	equally	ADV
taxlaw-2804	345	13	to	to	ADP
taxlaw-2804	345	14	a	a	PRON
taxlaw-2804	345	15	and	and	CCONJ
taxlaw-2804	345	16	b	b	NOUN
taxlaw-2804	345	17	on	on	ADP
taxlaw-2804	345	18	liquidation	liquidation	NOUN
taxlaw-2804	345	19	(	(	PUNCT
taxlaw-2804	345	20	$	$	SYM
taxlaw-2804	345	21	12,500	12,500	NUM
taxlaw-2804	345	22	each	each	PRON
taxlaw-2804	345	23	)	)	PUNCT
taxlaw-2804	345	24	,	,	PUNCT
taxlaw-2804	345	25	a	a	PRON
taxlaw-2804	345	26	and	and	CCONJ
taxlaw-2804	345	27	b	b	NOUN
taxlaw-2804	345	28	will	will	AUX
taxlaw-2804	345	29	not	not	PART
taxlaw-2804	345	30	recognize	recognize	VERB
taxlaw-2804	345	31	gain	gain	NOUN
taxlaw-2804	345	32	or	or	CCONJ
taxlaw-2804	345	33	loss	loss	NOUN
taxlaw-2804	345	34	as	as	ADP
taxlaw-2804	345	35	a	a	DET
taxlaw-2804	345	36	result	result	NOUN
taxlaw-2804	345	37	of	of	ADP
taxlaw-2804	345	38	the	the	DET
taxlaw-2804	345	39	liquidation	liquidation	NOUN
taxlaw-2804	345	40	.	.	PUNCT
taxlaw-2804	346	1	53	53	NUM
taxlaw-2804	346	2	d.	d.	PROPN
taxlaw-2804	346	3	summary	summary	NOUN
taxlaw-2804	346	4	of	of	ADP
taxlaw-2804	346	5	§	§	PROPN
taxlaw-2804	346	6	704(c	704(c	PROPN
taxlaw-2804	346	7	)	)	PUNCT
taxlaw-2804	346	8	methods	method	NOUN
taxlaw-2804	346	9	the	the	DET
taxlaw-2804	346	10	results	result	NOUN
taxlaw-2804	346	11	under	under	ADP
taxlaw-2804	346	12	the	the	DET
taxlaw-2804	346	13	three	three	NUM
taxlaw-2804	346	14	methods	method	NOUN
taxlaw-2804	346	15	,	,	PUNCT
taxlaw-2804	346	16	as	as	SCONJ
taxlaw-2804	346	17	shown	show	VERB
taxlaw-2804	346	18	by	by	ADP
taxlaw-2804	346	19	the	the	DET
taxlaw-2804	346	20	examples	example	NOUN
taxlaw-2804	346	21	above	above	ADV
taxlaw-2804	346	22	,	,	PUNCT
taxlaw-2804	346	23	are	be	AUX
taxlaw-2804	346	24	condensed	condense	VERB
taxlaw-2804	346	25	in	in	ADP
taxlaw-2804	346	26	the	the	DET
taxlaw-2804	346	27	following	follow	VERB
taxlaw-2804	346	28	table	table	NOUN
taxlaw-2804	346	29	.	.	PUNCT
taxlaw-2804	347	1	51	51	NUM
taxlaw-2804	347	2	i.r.c	i.r.c	NOUN
taxlaw-2804	347	3	.	.	PUNCT
taxlaw-2804	348	1	§	§	PROPN
taxlaw-2804	348	2	705(a)(1)(a	705(a)(1)(a	PROPN
taxlaw-2804	348	3	)	)	PUNCT
taxlaw-2804	348	4	.	.	PUNCT
taxlaw-2804	349	1	52	52	NUM
taxlaw-2804	349	2	i.r.c	i.r.c	NOUN
taxlaw-2804	349	3	.	.	PUNCT
taxlaw-2804	350	1	§	§	PROPN
taxlaw-2804	350	2	705(a)(2)(a	705(a)(2)(a	PROPN
taxlaw-2804	350	3	)	)	PUNCT
taxlaw-2804	350	4	(	(	PUNCT
taxlaw-2804	350	5	2010	2010	NUM
taxlaw-2804	350	6	)	)	PUNCT
taxlaw-2804	350	7	.	.	PUNCT
taxlaw-2804	351	1	53	53	NUM
taxlaw-2804	351	2	i.r.c	i.r.c	NOUN
taxlaw-2804	351	3	.	.	PUNCT
taxlaw-2804	352	1	§	§	PROPN
taxlaw-2804	352	2	731(a	731(a	PROPN
taxlaw-2804	352	3	)	)	PUNCT
taxlaw-2804	352	4	.	.	PUNCT
taxlaw-2804	353	1	2011	2011	NUM
taxlaw-2804	353	2	]	]	PUNCT
taxlaw-2804	353	3	making	make	VERB
taxlaw-2804	353	4	partnerships	partnership	NOUN
taxlaw-2804	353	5	work	work	VERB
taxlaw-2804	353	6	for	for	ADP
taxlaw-2804	353	7	mom	mom	NOUN
taxlaw-2804	353	8	and	and	CCONJ
taxlaw-2804	353	9	pop	pop	NOUN
taxlaw-2804	353	10	and	and	CCONJ
taxlaw-2804	353	11	everyone	everyone	PRON
taxlaw-2804	353	12	else	else	ADV
taxlaw-2804	353	13	261	261	NUM
taxlaw-2804	353	14	table	table	NOUN
taxlaw-2804	353	15	1	1	NUM
taxlaw-2804	353	16	:	:	PUNCT
taxlaw-2804	353	17	summary	summary	NOUN
taxlaw-2804	353	18	of	of	ADP
taxlaw-2804	353	19	§	§	PROPN
taxlaw-2804	353	20	704(c	704(c	PROPN
taxlaw-2804	353	21	)	)	PUNCT
taxlaw-2804	353	22	methods	method	NOUN
taxlaw-2804	353	23	contributed	contribute	VERB
taxlaw-2804	353	24	appreciated	appreciated	ADJ
taxlaw-2804	353	25	land	land	NOUN
taxlaw-2804	353	26	sold	sell	VERB
taxlaw-2804	353	27	for	for	ADP
taxlaw-2804	353	28	amount	amount	NOUN
taxlaw-2804	353	29	at	at	ADV
taxlaw-2804	353	30	least	least	ADJ
taxlaw-2804	353	31	equal	equal	ADJ
taxlaw-2804	353	32	to	to	PART
taxlaw-2804	353	33	value	value	NOUN
taxlaw-2804	353	34	at	at	ADP
taxlaw-2804	353	35	time	time	NOUN
taxlaw-2804	353	36	of	of	ADP
taxlaw-2804	353	37	contribution	contribution	NOUN
taxlaw-2804	353	38	contributed	contribute	VERB
taxlaw-2804	353	39	appreciated	appreciated	ADJ
taxlaw-2804	353	40	land	land	NOUN
taxlaw-2804	353	41	sold	sell	VERB
taxlaw-2804	353	42	for	for	ADP
taxlaw-2804	353	43	amount	amount	NOUN
taxlaw-2804	353	44	less	less	ADJ
taxlaw-2804	353	45	than	than	ADP
taxlaw-2804	353	46	value	value	NOUN
taxlaw-2804	353	47	at	at	ADP
taxlaw-2804	353	48	time	time	NOUN
taxlaw-2804	353	49	of	of	ADP
taxlaw-2804	353	50	contribution	contribution	NOUN
taxlaw-2804	353	51	traditional	traditional	ADJ
taxlaw-2804	353	52	method	method	NOUN
taxlaw-2804	353	53	no	no	DET
taxlaw-2804	353	54	shift	shift	NOUN
taxlaw-2804	353	55	of	of	ADP
taxlaw-2804	353	56	tax	tax	NOUN
taxlaw-2804	353	57	consequences	consequence	NOUN
taxlaw-2804	353	58	from	from	ADP
taxlaw-2804	353	59	a	a	DET
taxlaw-2804	353	60	to	to	PART
taxlaw-2804	353	61	b	b	NOUN
taxlaw-2804	353	62	shift	shift	NOUN
taxlaw-2804	353	63	of	of	ADP
taxlaw-2804	353	64	tax	tax	NOUN
taxlaw-2804	353	65	consequences	consequence	NOUN
taxlaw-2804	353	66	from	from	ADP
taxlaw-2804	353	67	a	a	DET
taxlaw-2804	353	68	to	to	PART
taxlaw-2804	353	69	b	b	NOUN
taxlaw-2804	353	70	on	on	ADP
taxlaw-2804	353	71	sale	sale	NOUN
taxlaw-2804	353	72	of	of	ADP
taxlaw-2804	353	73	land	land	NOUN
taxlaw-2804	353	74	,	,	PUNCT
taxlaw-2804	353	75	mitigated	mitigate	VERB
taxlaw-2804	353	76	to	to	ADP
taxlaw-2804	353	77	an	an	DET
taxlaw-2804	353	78	extent	extent	NOUN
taxlaw-2804	353	79	at	at	ADP
taxlaw-2804	353	80	time	time	NOUN
taxlaw-2804	353	81	of	of	ADP
taxlaw-2804	353	82	liquidation	liquidation	NOUN
taxlaw-2804	353	83	traditional	traditional	ADJ
taxlaw-2804	353	84	method	method	NOUN
taxlaw-2804	353	85	with	with	ADP
taxlaw-2804	353	86	curative	curative	ADJ
taxlaw-2804	353	87	allocations	allocation	NOUN
taxlaw-2804	353	88	no	no	DET
taxlaw-2804	353	89	shift	shift	NOUN
taxlaw-2804	353	90	of	of	ADP
taxlaw-2804	353	91	tax	tax	NOUN
taxlaw-2804	353	92	consequences	consequence	NOUN
taxlaw-2804	353	93	from	from	ADP
taxlaw-2804	353	94	a	a	DET
taxlaw-2804	353	95	to	to	PART
taxlaw-2804	353	96	b	b	NOUN
taxlaw-2804	353	97	shift	shift	NOUN
taxlaw-2804	353	98	of	of	ADP
taxlaw-2804	353	99	tax	tax	NOUN
taxlaw-2804	353	100	consequences	consequence	NOUN
taxlaw-2804	353	101	from	from	ADP
taxlaw-2804	353	102	a	a	DET
taxlaw-2804	353	103	to	to	PART
taxlaw-2804	353	104	b	b	NOUN
taxlaw-2804	353	105	on	on	ADP
taxlaw-2804	353	106	sale	sale	NOUN
taxlaw-2804	353	107	of	of	ADP
taxlaw-2804	353	108	land	land	NOUN
taxlaw-2804	353	109	,	,	PUNCT
taxlaw-2804	353	110	potentially	potentially	ADV
taxlaw-2804	353	111	mitigated	mitigate	VERB
taxlaw-2804	353	112	to	to	ADP
taxlaw-2804	353	113	an	an	DET
taxlaw-2804	353	114	extent	extent	NOUN
taxlaw-2804	353	115	later	later	ADV
taxlaw-2804	353	116	in	in	ADP
taxlaw-2804	353	117	life	life	NOUN
taxlaw-2804	353	118	of	of	ADP
taxlaw-2804	353	119	partnership	partnership	NOUN
taxlaw-2804	353	120	or	or	CCONJ
taxlaw-2804	353	121	on	on	ADP
taxlaw-2804	353	122	liquidation	liquidation	NOUN
taxlaw-2804	353	123	remedial	remedial	ADJ
taxlaw-2804	353	124	method	method	NOUN
taxlaw-2804	353	125	no	no	DET
taxlaw-2804	353	126	shift	shift	NOUN
taxlaw-2804	353	127	of	of	ADP
taxlaw-2804	353	128	tax	tax	NOUN
taxlaw-2804	353	129	consequences	consequence	NOUN
taxlaw-2804	353	130	from	from	ADP
taxlaw-2804	353	131	a	a	DET
taxlaw-2804	353	132	to	to	ADP
taxlaw-2804	353	133	b	b	NOUN
taxlaw-2804	353	134	no	no	DET
taxlaw-2804	353	135	shift	shift	NOUN
taxlaw-2804	353	136	of	of	ADP
taxlaw-2804	353	137	tax	tax	NOUN
taxlaw-2804	353	138	consequences	consequence	NOUN
taxlaw-2804	353	139	from	from	ADP
taxlaw-2804	353	140	a	a	DET
taxlaw-2804	353	141	to	to	PART
taxlaw-2804	353	142	b	b	NOUN
taxlaw-2804	353	143	in	in	ADP
taxlaw-2804	353	144	summary	summary	NOUN
taxlaw-2804	353	145	,	,	PUNCT
taxlaw-2804	353	146	the	the	DET
taxlaw-2804	353	147	remedial	remedial	ADJ
taxlaw-2804	353	148	method	method	NOUN
taxlaw-2804	353	149	most	most	ADV
taxlaw-2804	353	150	reliably	reliably	ADV
taxlaw-2804	353	151	carries	carry	VERB
taxlaw-2804	353	152	out	out	ADP
taxlaw-2804	353	153	the	the	DET
taxlaw-2804	353	154	purpose	purpose	NOUN
taxlaw-2804	353	155	of	of	ADP
taxlaw-2804	353	156	§	§	PROPN
taxlaw-2804	353	157	704(c	704(c	PROPN
taxlaw-2804	353	158	)	)	PUNCT
taxlaw-2804	353	159	,	,	PUNCT
taxlaw-2804	353	160	namely	namely	ADV
taxlaw-2804	353	161	preventing	prevent	VERB
taxlaw-2804	353	162	the	the	DET
taxlaw-2804	353	163	shifting	shifting	NOUN
taxlaw-2804	353	164	of	of	ADP
taxlaw-2804	353	165	tax	tax	NOUN
taxlaw-2804	353	166	consequences	consequence	NOUN
taxlaw-2804	353	167	among	among	ADP
taxlaw-2804	353	168	partners	partner	NOUN
taxlaw-2804	353	169	with	with	ADP
taxlaw-2804	353	170	respect	respect	NOUN
taxlaw-2804	353	171	to	to	ADP
taxlaw-2804	353	172	pre	pre	ADJ
taxlaw-2804	353	173	-	-	NOUN
taxlaw-2804	353	174	contribution	contribution	ADJ
taxlaw-2804	353	175	gain	gain	NOUN
taxlaw-2804	353	176	or	or	CCONJ
taxlaw-2804	353	177	loss	loss	NOUN
taxlaw-2804	353	178	.	.	PUNCT
taxlaw-2804	354	1	54	54	NUM
taxlaw-2804	354	2	in	in	ADP
taxlaw-2804	354	3	particular	particular	ADJ
taxlaw-2804	354	4	,	,	PUNCT
taxlaw-2804	354	5	unlike	unlike	ADP
taxlaw-2804	354	6	the	the	DET
taxlaw-2804	354	7	other	other	ADJ
taxlaw-2804	354	8	methods	method	NOUN
taxlaw-2804	354	9	,	,	PUNCT
taxlaw-2804	354	10	the	the	DET
taxlaw-2804	354	11	remedial	remedial	ADJ
taxlaw-2804	354	12	method	method	NOUN
taxlaw-2804	354	13	ensures	ensure	VERB
taxlaw-2804	354	14	that	that	SCONJ
taxlaw-2804	354	15	,	,	PUNCT
taxlaw-2804	354	16	regardless	regardless	ADV
taxlaw-2804	354	17	of	of	ADP
taxlaw-2804	354	18	the	the	DET
taxlaw-2804	354	19	amount	amount	NOUN
taxlaw-2804	354	20	of	of	ADP
taxlaw-2804	354	21	actual	actual	ADJ
taxlaw-2804	354	22	tax	tax	NOUN
taxlaw-2804	354	23	items	item	NOUN
taxlaw-2804	354	24	recognized	recognize	VERB
taxlaw-2804	354	25	by	by	ADP
taxlaw-2804	354	26	the	the	DET
taxlaw-2804	354	27	partnership	partnership	NOUN
taxlaw-2804	354	28	,	,	PUNCT
taxlaw-2804	354	29	no	no	DET
taxlaw-2804	354	30	such	such	ADJ
taxlaw-2804	354	31	shift	shift	NOUN
taxlaw-2804	354	32	will	will	AUX
taxlaw-2804	354	33	occur	occur	VERB
taxlaw-2804	354	34	.	.	PUNCT
taxlaw-2804	355	1	e.	e.	PROPN
taxlaw-2804	355	2	anti	anti	ADJ
taxlaw-2804	355	3	-	-	ADJ
taxlaw-2804	355	4	abuse	abuse	ADJ
taxlaw-2804	355	5	rule	rule	NOUN
taxlaw-2804	355	6	while	while	SCONJ
taxlaw-2804	355	7	the	the	DET
taxlaw-2804	355	8	treasury	treasury	PROPN
taxlaw-2804	355	9	regulations	regulation	NOUN
taxlaw-2804	355	10	generally	generally	ADV
taxlaw-2804	355	11	allow	allow	VERB
taxlaw-2804	355	12	a	a	DET
taxlaw-2804	355	13	taxpayer	taxpayer	NOUN
taxlaw-2804	355	14	to	to	PART
taxlaw-2804	355	15	select	select	VERB
taxlaw-2804	355	16	any	any	DET
taxlaw-2804	355	17	reasonable	reasonable	ADJ
taxlaw-2804	355	18	method	method	NOUN
taxlaw-2804	355	19	under	under	ADP
taxlaw-2804	355	20	§	§	PROPN
taxlaw-2804	355	21	704(c	704(c	PROPN
taxlaw-2804	355	22	)	)	PUNCT
taxlaw-2804	355	23	with	with	ADP
taxlaw-2804	355	24	respect	respect	NOUN
taxlaw-2804	355	25	to	to	ADP
taxlaw-2804	355	26	each	each	DET
taxlaw-2804	355	27	item	item	NOUN
taxlaw-2804	355	28	of	of	ADP
taxlaw-2804	355	29	contributed	contribute	VERB
taxlaw-2804	355	30	property	property	NOUN
taxlaw-2804	355	31	,	,	PUNCT
taxlaw-2804	355	32	they	they	PRON
taxlaw-2804	355	33	constrain	constrain	VERB
taxlaw-2804	355	34	flexibility	flexibility	NOUN
taxlaw-2804	355	35	to	to	ADP
taxlaw-2804	355	36	some	some	DET
taxlaw-2804	355	37	extent	extent	NOUN
taxlaw-2804	355	38	by	by	ADP
taxlaw-2804	355	39	providing	provide	VERB
taxlaw-2804	355	40	that	that	SCONJ
taxlaw-2804	355	41	:	:	PUNCT
taxlaw-2804	355	42	an	an	DET
taxlaw-2804	355	43	allocation	allocation	NOUN
taxlaw-2804	355	44	method	method	NOUN
taxlaw-2804	355	45	(	(	PUNCT
taxlaw-2804	355	46	or	or	CCONJ
taxlaw-2804	355	47	combination	combination	NOUN
taxlaw-2804	355	48	of	of	ADP
taxlaw-2804	355	49	methods	method	NOUN
taxlaw-2804	355	50	)	)	PUNCT
taxlaw-2804	355	51	is	be	AUX
taxlaw-2804	355	52	not	not	PART
taxlaw-2804	355	53	reasonable	reasonable	ADJ
taxlaw-2804	355	54	if	if	SCONJ
taxlaw-2804	355	55	the	the	DET
taxlaw-2804	355	56	contribution	contribution	NOUN
taxlaw-2804	355	57	of	of	ADP
taxlaw-2804	355	58	property	property	NOUN
taxlaw-2804	355	59	.	.	PUNCT
taxlaw-2804	355	60	.	.	PUNCT
taxlaw-2804	356	1	.	.	PUNCT
taxlaw-2804	357	1	and	and	CCONJ
taxlaw-2804	357	2	the	the	DET
taxlaw-2804	357	3	corresponding	corresponding	ADJ
taxlaw-2804	357	4	allocation	allocation	NOUN
taxlaw-2804	357	5	of	of	ADP
taxlaw-2804	357	6	tax	tax	NOUN
taxlaw-2804	357	7	items	item	NOUN
taxlaw-2804	357	8	with	with	ADP
taxlaw-2804	357	9	respect	respect	NOUN
taxlaw-2804	357	10	to	to	ADP
taxlaw-2804	357	11	the	the	DET
taxlaw-2804	357	12	property	property	NOUN
taxlaw-2804	357	13	are	be	AUX
taxlaw-2804	357	14	made	make	VERB
taxlaw-2804	357	15	with	with	ADP
taxlaw-2804	357	16	a	a	DET
taxlaw-2804	357	17	view	view	NOUN
taxlaw-2804	357	18	to	to	ADP
taxlaw-2804	357	19	shifting	shift	VERB
taxlaw-2804	357	20	the	the	DET
taxlaw-2804	357	21	tax	tax	NOUN
taxlaw-2804	357	22	consequences	consequence	NOUN
taxlaw-2804	357	23	of	of	ADP
taxlaw-2804	357	24	built	build	VERB
taxlaw-2804	357	25	-	-	PUNCT
taxlaw-2804	357	26	in	in	ADP
taxlaw-2804	357	27	gain	gain	NOUN
taxlaw-2804	357	28	or	or	CCONJ
taxlaw-2804	357	29	loss	loss	NOUN
taxlaw-2804	357	30	among	among	ADP
taxlaw-2804	357	31	the	the	DET
taxlaw-2804	357	32	partners	partner	NOUN
taxlaw-2804	357	33	in	in	ADP
taxlaw-2804	357	34	a	a	DET
taxlaw-2804	357	35	manner	manner	NOUN
taxlaw-2804	357	36	that	that	PRON
taxlaw-2804	357	37	substantially	substantially	ADV
taxlaw-2804	357	38	reduces	reduce	VERB
taxlaw-2804	357	39	the	the	DET
taxlaw-2804	357	40	present	present	ADJ
taxlaw-2804	357	41	value	value	NOUN
taxlaw-2804	357	42	of	of	ADP
taxlaw-2804	357	43	the	the	DET
taxlaw-2804	357	44	partners‟	partners‟	PROPN
taxlaw-2804	357	45	aggregate	aggregate	ADJ
taxlaw-2804	357	46	tax	tax	NOUN
taxlaw-2804	357	47	liability	liability	NOUN
taxlaw-2804	357	48	.	.	PUNCT
taxlaw-2804	358	1	55	55	NUM
taxlaw-2804	358	2	54	54	NUM
taxlaw-2804	358	3	treas	trea	NOUN
taxlaw-2804	358	4	.	.	PUNCT
taxlaw-2804	359	1	reg	reg	PROPN
taxlaw-2804	359	2	.	.	PUNCT
taxlaw-2804	360	1	§	§	PROPN
taxlaw-2804	360	2	1.704	1.704	NUM
taxlaw-2804	360	3	-	-	SYM
taxlaw-2804	360	4	3(a)(1	3(a)(1	NUM
taxlaw-2804	360	5	)	)	PUNCT
taxlaw-2804	360	6	(	(	PUNCT
taxlaw-2804	360	7	2010	2010	NUM
taxlaw-2804	360	8	)	)	PUNCT
taxlaw-2804	360	9	(	(	PUNCT
taxlaw-2804	360	10	describing	describe	VERB
taxlaw-2804	360	11	the	the	DET
taxlaw-2804	360	12	purpose	purpose	NOUN
taxlaw-2804	360	13	of	of	ADP
taxlaw-2804	360	14	§	§	PROPN
taxlaw-2804	360	15	704(c	704(c	PROPN
taxlaw-2804	360	16	)	)	PUNCT
taxlaw-2804	360	17	(	(	PUNCT
taxlaw-2804	360	18	2010	2010	NUM
taxlaw-2804	360	19	)	)	PUNCT
taxlaw-2804	360	20	)	)	PUNCT
taxlaw-2804	360	21	.	.	PUNCT
taxlaw-2804	361	1	55	55	NUM
taxlaw-2804	361	2	treas	trea	NOUN
taxlaw-2804	361	3	.	.	PUNCT
taxlaw-2804	362	1	reg	reg	PROPN
taxlaw-2804	362	2	.	.	PUNCT
taxlaw-2804	363	1	§	§	PROPN
taxlaw-2804	363	2	1.704	1.704	NUM
taxlaw-2804	363	3	-	-	SYM
taxlaw-2804	363	4	3(a)(10	3(a)(10	NUM
taxlaw-2804	363	5	)	)	PUNCT
taxlaw-2804	363	6	(	(	PUNCT
taxlaw-2804	363	7	2010	2010	NUM
taxlaw-2804	363	8	)	)	PUNCT
taxlaw-2804	363	9	.	.	PUNCT
taxlaw-2804	364	1	other	other	ADJ
taxlaw-2804	364	2	constraints	constraint	NOUN
taxlaw-2804	364	3	on	on	ADP
taxlaw-2804	364	4	the	the	DET
taxlaw-2804	364	5	flexibility	flexibility	NOUN
taxlaw-2804	364	6	afforded	afford	VERB
taxlaw-2804	364	7	by	by	ADP
taxlaw-2804	364	8	§	§	PROPN
taxlaw-2804	364	9	704(c	704(c	PROPN
taxlaw-2804	364	10	)	)	PUNCT
taxlaw-2804	364	11	are	be	AUX
taxlaw-2804	364	12	discussed	discuss	VERB
taxlaw-2804	364	13	below	below	ADV
taxlaw-2804	364	14	.	.	PUNCT
taxlaw-2804	365	1	see	see	VERB
taxlaw-2804	365	2	infra	infra	NOUN
taxlaw-2804	365	3	notes	note	VERB
taxlaw-2804	365	4	62	62	NUM
taxlaw-2804	365	5	-	-	SYM
taxlaw-2804	365	6	64	64	NUM
taxlaw-2804	365	7	and	and	CCONJ
taxlaw-2804	365	8	accompanying	accompany	VERB
taxlaw-2804	365	9	text	text	NOUN
taxlaw-2804	365	10	.	.	PUNCT
taxlaw-2804	366	1	furthermore	furthermore	ADV
taxlaw-2804	366	2	,	,	PUNCT
taxlaw-2804	366	3	the	the	DET
taxlaw-2804	366	4	remedial	remedial	ADJ
taxlaw-2804	366	5	method	method	NOUN
taxlaw-2804	366	6	has	have	AUX
taxlaw-2804	366	7	been	be	AUX
taxlaw-2804	366	8	used	use	VERB
taxlaw-2804	366	9	in	in	ADP
taxlaw-2804	366	10	abusive	abusive	ADJ
taxlaw-2804	366	11	transactions	transaction	NOUN
taxlaw-2804	366	12	(	(	PUNCT
taxlaw-2804	366	13	including	include	VERB
taxlaw-2804	366	14	transactions	transaction	NOUN
taxlaw-2804	366	15	undertaken	undertake	VERB
taxlaw-2804	366	16	by	by	ADP
taxlaw-2804	366	17	enron	enron	PROPN
taxlaw-2804	366	18	)	)	PUNCT
taxlaw-2804	366	19	,	,	PUNCT
taxlaw-2804	366	20	prompting	prompt	VERB
taxlaw-2804	366	21	amendments	amendment	NOUN
taxlaw-2804	366	22	to	to	ADP
taxlaw-2804	366	23	the	the	DET
taxlaw-2804	366	24	regulations	regulation	NOUN
taxlaw-2804	366	25	under	under	ADP
taxlaw-2804	366	26	§	§	PROPN
taxlaw-2804	366	27	704(c	704(c	PROPN
taxlaw-2804	366	28	)	)	PUNCT
taxlaw-2804	366	29	.	.	PUNCT
taxlaw-2804	367	1	those	those	DET
taxlaw-2804	367	2	amendments	amendment	NOUN
taxlaw-2804	367	3	,	,	PUNCT
taxlaw-2804	367	4	finalized	finalize	VERB
taxlaw-2804	367	5	in	in	ADP
taxlaw-2804	367	6	june	june	PROPN
taxlaw-2804	367	7	2010	2010	NUM
taxlaw-2804	367	8	provide	provide	VERB
taxlaw-2804	367	9	:	:	PUNCT
taxlaw-2804	367	10	“	"	PUNCT
taxlaw-2804	367	11	even	even	ADV
taxlaw-2804	367	12	though	though	SCONJ
taxlaw-2804	367	13	a	a	DET
taxlaw-2804	367	14	partnership	partnership	NOUN
taxlaw-2804	367	15	's	's	PART
taxlaw-2804	367	16	allocation	allocation	NOUN
taxlaw-2804	367	17	method	method	NOUN
taxlaw-2804	367	18	may	may	AUX
taxlaw-2804	367	19	be	be	AUX
taxlaw-2804	367	20	described	describe	VERB
taxlaw-2804	367	21	in	in	ADP
taxlaw-2804	367	22	the	the	DET
taxlaw-2804	367	23	literal	literal	ADJ
taxlaw-2804	367	24	language	language	NOUN
taxlaw-2804	367	25	of	of	ADP
taxlaw-2804	367	26	[	[	PUNCT
taxlaw-2804	367	27	the	the	DET
taxlaw-2804	367	28	regulations	regulation	NOUN
taxlaw-2804	367	29	under	under	ADP
taxlaw-2804	367	30	§	§	PROPN
taxlaw-2804	367	31	704(c	704(c	PROPN
taxlaw-2804	367	32	)	)	PUNCT
taxlaw-2804	367	33	]	]	PUNCT
taxlaw-2804	367	34	,	,	PUNCT
taxlaw-2804	367	35	based	base	VERB
taxlaw-2804	367	36	on	on	ADP
taxlaw-2804	367	37	the	the	DET
taxlaw-2804	367	38	particular	particular	ADJ
taxlaw-2804	367	39	facts	fact	NOUN
taxlaw-2804	367	40	and	and	CCONJ
taxlaw-2804	367	41	circumstances	circumstance	NOUN
taxlaw-2804	367	42	,	,	PUNCT
taxlaw-2804	367	43	the	the	DET
taxlaw-2804	367	44	commissioner	commissioner	NOUN
taxlaw-2804	367	45	can	can	AUX
taxlaw-2804	367	46	recast	recast	VERB
taxlaw-2804	367	47	the	the	DET
taxlaw-2804	367	48	contribution	contribution	NOUN
taxlaw-2804	367	49	as	as	ADP
taxlaw-2804	367	50	appropriate	appropriate	ADJ
taxlaw-2804	367	51	to	to	PART
taxlaw-2804	367	52	avoid	avoid	VERB
taxlaw-2804	367	53	tax	tax	NOUN
taxlaw-2804	367	54	results	result	NOUN
taxlaw-2804	367	55	inconsistent	inconsistent	ADJ
taxlaw-2804	367	56	with	with	ADP
taxlaw-2804	367	57	the	the	DET
taxlaw-2804	367	58	intent	intent	NOUN
taxlaw-2804	367	59	of	of	ADP
taxlaw-2804	367	60	subchapter	subchapter	NOUN
taxlaw-2804	367	61	k.	k.	PROPN
taxlaw-2804	367	62	one	one	NUM
taxlaw-2804	367	63	factor	factor	NOUN
taxlaw-2804	367	64	that	that	PRON
taxlaw-2804	367	65	may	may	AUX
taxlaw-2804	367	66	be	be	AUX
taxlaw-2804	367	67	considered	consider	VERB
taxlaw-2804	367	68	by	by	ADP
taxlaw-2804	367	69	the	the	DET
taxlaw-2804	367	70	commissioner	commissioner	NOUN
taxlaw-2804	367	71	is	be	AUX
taxlaw-2804	367	72	the	the	DET
taxlaw-2804	367	73	use	use	NOUN
taxlaw-2804	367	74	of	of	ADP
taxlaw-2804	367	75	the	the	DET
taxlaw-2804	367	76	remedial	remedial	ADJ
taxlaw-2804	367	77	allocation	allocation	NOUN
taxlaw-2804	367	78	method	method	NOUN
taxlaw-2804	367	79	by	by	ADP
taxlaw-2804	367	80	related	related	ADJ
taxlaw-2804	367	81	partners	partner	NOUN
taxlaw-2804	367	82	in	in	ADP
taxlaw-2804	367	83	which	which	PRON
taxlaw-2804	367	84	allocations	allocation	NOUN
taxlaw-2804	367	85	of	of	ADP
taxlaw-2804	367	86	remedial	remedial	ADJ
taxlaw-2804	367	87	items	item	NOUN
taxlaw-2804	367	88	of	of	ADP
taxlaw-2804	367	89	262	262	NUM
taxlaw-2804	367	90	columbia	columbia	PROPN
taxlaw-2804	367	91	journal	journal	PROPN
taxlaw-2804	367	92	of	of	ADP
taxlaw-2804	367	93	tax	tax	NOUN
taxlaw-2804	367	94	law	law	NOUN
taxlaw-2804	368	1	[	[	X
taxlaw-2804	368	2	vol.2:247	vol.2:247	PROPN
taxlaw-2804	368	3	based	base	VERB
taxlaw-2804	368	4	on	on	ADP
taxlaw-2804	368	5	the	the	DET
taxlaw-2804	368	6	language	language	NOUN
taxlaw-2804	368	7	of	of	ADP
taxlaw-2804	368	8	the	the	DET
taxlaw-2804	368	9	regulation	regulation	NOUN
taxlaw-2804	368	10	as	as	ADV
taxlaw-2804	368	11	well	well	ADV
taxlaw-2804	368	12	as	as	ADP
taxlaw-2804	368	13	the	the	DET
taxlaw-2804	368	14	way	way	NOUN
taxlaw-2804	368	15	§	§	PROPN
taxlaw-2804	368	16	704(c	704(c	PROPN
taxlaw-2804	368	17	)	)	PUNCT
taxlaw-2804	368	18	operates	operate	VERB
taxlaw-2804	368	19	,	,	PUNCT
taxlaw-2804	368	20	it	it	PRON
taxlaw-2804	368	21	would	would	AUX
taxlaw-2804	368	22	appear	appear	VERB
taxlaw-2804	368	23	that	that	SCONJ
taxlaw-2804	368	24	a	a	DET
taxlaw-2804	368	25	partnership	partnership	NOUN
taxlaw-2804	368	26	will	will	AUX
taxlaw-2804	368	27	not	not	PART
taxlaw-2804	368	28	run	run	VERB
taxlaw-2804	368	29	afoul	afoul	ADV
taxlaw-2804	368	30	of	of	ADP
taxlaw-2804	368	31	the	the	DET
taxlaw-2804	368	32	anti	anti	ADJ
taxlaw-2804	368	33	-	-	ADJ
taxlaw-2804	368	34	abuse	abuse	ADJ
taxlaw-2804	368	35	rule	rule	NOUN
taxlaw-2804	368	36	solely	solely	ADV
taxlaw-2804	368	37	because	because	SCONJ
taxlaw-2804	368	38	it	it	PRON
taxlaw-2804	368	39	selects	select	VERB
taxlaw-2804	368	40	the	the	DET
taxlaw-2804	368	41	§	§	PROPN
taxlaw-2804	368	42	704(c	704(c	PROPN
taxlaw-2804	368	43	)	)	PUNCT
taxlaw-2804	368	44	method	method	NOUN
taxlaw-2804	368	45	that	that	PRON
taxlaw-2804	368	46	leads	lead	VERB
taxlaw-2804	368	47	to	to	ADP
taxlaw-2804	368	48	the	the	DET
taxlaw-2804	368	49	most	most	ADV
taxlaw-2804	368	50	favorable	favorable	ADJ
taxlaw-2804	368	51	tax	tax	NOUN
taxlaw-2804	368	52	consequences	consequence	NOUN
taxlaw-2804	368	53	.	.	PUNCT
taxlaw-2804	369	1	for	for	ADP
taxlaw-2804	369	2	one	one	NUM
taxlaw-2804	369	3	thing	thing	NOUN
taxlaw-2804	369	4	,	,	PUNCT
taxlaw-2804	369	5	if	if	SCONJ
taxlaw-2804	369	6	the	the	DET
taxlaw-2804	369	7	contribution	contribution	NOUN
taxlaw-2804	369	8	of	of	ADP
taxlaw-2804	369	9	a	a	DET
taxlaw-2804	369	10	particular	particular	ADJ
taxlaw-2804	369	11	piece	piece	NOUN
taxlaw-2804	369	12	of	of	ADP
taxlaw-2804	369	13	property	property	NOUN
taxlaw-2804	369	14	is	be	AUX
taxlaw-2804	369	15	taken	take	VERB
taxlaw-2804	369	16	as	as	ADP
taxlaw-2804	369	17	a	a	DET
taxlaw-2804	369	18	given	give	VERB
taxlaw-2804	369	19	,	,	PUNCT
taxlaw-2804	369	20	the	the	DET
taxlaw-2804	369	21	selection	selection	NOUN
taxlaw-2804	369	22	of	of	ADP
taxlaw-2804	369	23	one	one	NUM
taxlaw-2804	369	24	method	method	NOUN
taxlaw-2804	369	25	versus	versus	ADP
taxlaw-2804	369	26	another	another	DET
taxlaw-2804	369	27	method	method	NOUN
taxlaw-2804	369	28	would	would	AUX
taxlaw-2804	369	29	generally	generally	ADV
taxlaw-2804	369	30	be	be	AUX
taxlaw-2804	369	31	motivated	motivate	VERB
taxlaw-2804	369	32	solely	solely	ADV
taxlaw-2804	369	33	by	by	ADP
taxlaw-2804	369	34	the	the	DET
taxlaw-2804	369	35	goal	goal	NOUN
taxlaw-2804	369	36	of	of	ADP
taxlaw-2804	369	37	generating	generate	VERB
taxlaw-2804	369	38	the	the	DET
taxlaw-2804	369	39	most	most	ADV
taxlaw-2804	369	40	favorable	favorable	ADJ
taxlaw-2804	369	41	tax	tax	NOUN
taxlaw-2804	369	42	consequences	consequence	NOUN
taxlaw-2804	369	43	since	since	SCONJ
taxlaw-2804	369	44	selecting	select	VERB
taxlaw-2804	369	45	one	one	NUM
taxlaw-2804	369	46	method	method	NOUN
taxlaw-2804	369	47	instead	instead	ADV
taxlaw-2804	369	48	of	of	ADP
taxlaw-2804	369	49	another	another	DET
taxlaw-2804	369	50	method	method	NOUN
taxlaw-2804	369	51	does	do	AUX
taxlaw-2804	369	52	not	not	PART
taxlaw-2804	369	53	affect	affect	VERB
taxlaw-2804	369	54	anything	anything	PRON
taxlaw-2804	369	55	other	other	ADJ
taxlaw-2804	369	56	than	than	ADP
taxlaw-2804	369	57	tax	tax	NOUN
taxlaw-2804	369	58	consequences	consequence	NOUN
taxlaw-2804	369	59	.	.	PUNCT
taxlaw-2804	370	1	in	in	ADP
taxlaw-2804	370	2	other	other	ADJ
taxlaw-2804	370	3	words	word	NOUN
taxlaw-2804	370	4	,	,	PUNCT
taxlaw-2804	370	5	once	once	ADV
taxlaw-2804	370	6	a	a	DET
taxlaw-2804	370	7	given	give	VERB
taxlaw-2804	370	8	piece	piece	NOUN
taxlaw-2804	370	9	of	of	ADP
taxlaw-2804	370	10	property	property	NOUN
taxlaw-2804	370	11	has	have	AUX
taxlaw-2804	370	12	been	be	AUX
taxlaw-2804	370	13	contributed	contribute	VERB
taxlaw-2804	370	14	,	,	PUNCT
taxlaw-2804	370	15	use	use	NOUN
taxlaw-2804	370	16	of	of	ADP
taxlaw-2804	370	17	the	the	DET
taxlaw-2804	370	18	traditional	traditional	ADJ
taxlaw-2804	370	19	method	method	NOUN
taxlaw-2804	370	20	instead	instead	ADV
taxlaw-2804	370	21	of	of	ADP
taxlaw-2804	370	22	the	the	DET
taxlaw-2804	370	23	remedial	remedial	ADJ
taxlaw-2804	370	24	method	method	NOUN
taxlaw-2804	370	25	,	,	PUNCT
taxlaw-2804	370	26	for	for	ADP
taxlaw-2804	370	27	example	example	NOUN
taxlaw-2804	370	28	,	,	PUNCT
taxlaw-2804	370	29	only	only	ADV
taxlaw-2804	370	30	affects	affect	VERB
taxlaw-2804	370	31	how	how	SCONJ
taxlaw-2804	370	32	tax	tax	NOUN
taxlaw-2804	370	33	items	item	NOUN
taxlaw-2804	370	34	are	be	AUX
taxlaw-2804	370	35	allocated	allocate	VERB
taxlaw-2804	370	36	with	with	ADP
taxlaw-2804	370	37	respect	respect	NOUN
taxlaw-2804	370	38	to	to	ADP
taxlaw-2804	370	39	the	the	DET
taxlaw-2804	370	40	property	property	NOUN
taxlaw-2804	370	41	and	and	CCONJ
taxlaw-2804	370	42	does	do	AUX
taxlaw-2804	370	43	not	not	PART
taxlaw-2804	370	44	affect	affect	VERB
taxlaw-2804	370	45	how	how	SCONJ
taxlaw-2804	370	46	the	the	DET
taxlaw-2804	370	47	partners	partner	NOUN
taxlaw-2804	370	48	share	share	VERB
taxlaw-2804	370	49	in	in	ADP
taxlaw-2804	370	50	any	any	DET
taxlaw-2804	370	51	economic	economic	ADJ
taxlaw-2804	370	52	benefits	benefit	NOUN
taxlaw-2804	370	53	and	and	CCONJ
taxlaw-2804	370	54	burdens	burden	NOUN
taxlaw-2804	370	55	associated	associate	VERB
taxlaw-2804	370	56	with	with	ADP
taxlaw-2804	370	57	the	the	DET
taxlaw-2804	370	58	property	property	NOUN
taxlaw-2804	370	59	.	.	PUNCT
taxlaw-2804	371	1	therefore	therefore	ADV
taxlaw-2804	371	2	,	,	PUNCT
taxlaw-2804	371	3	if	if	SCONJ
taxlaw-2804	371	4	the	the	DET
taxlaw-2804	371	5	contribution	contribution	NOUN
taxlaw-2804	371	6	of	of	ADP
taxlaw-2804	371	7	property	property	NOUN
taxlaw-2804	371	8	is	be	AUX
taxlaw-2804	371	9	taken	take	VERB
taxlaw-2804	371	10	as	as	ADP
taxlaw-2804	371	11	a	a	DET
taxlaw-2804	371	12	given	give	VERB
taxlaw-2804	371	13	,	,	PUNCT
taxlaw-2804	371	14	the	the	DET
taxlaw-2804	371	15	fact	fact	NOUN
taxlaw-2804	371	16	that	that	SCONJ
taxlaw-2804	371	17	the	the	DET
taxlaw-2804	371	18	partnership	partnership	NOUN
taxlaw-2804	371	19	opts	opt	VERB
taxlaw-2804	371	20	for	for	ADP
taxlaw-2804	371	21	the	the	DET
taxlaw-2804	371	22	traditional	traditional	ADJ
taxlaw-2804	371	23	method	method	NOUN
taxlaw-2804	371	24	because	because	SCONJ
taxlaw-2804	371	25	it	it	PRON
taxlaw-2804	371	26	might	might	AUX
taxlaw-2804	371	27	be	be	AUX
taxlaw-2804	371	28	expected	expect	VERB
taxlaw-2804	371	29	to	to	PART
taxlaw-2804	371	30	shift	shift	VERB
taxlaw-2804	371	31	tax	tax	NOUN
taxlaw-2804	371	32	gain	gain	NOUN
taxlaw-2804	371	33	from	from	ADP
taxlaw-2804	371	34	a	a	DET
taxlaw-2804	371	35	partner	partner	NOUN
taxlaw-2804	371	36	subject	subject	ADJ
taxlaw-2804	371	37	to	to	ADP
taxlaw-2804	371	38	a	a	DET
taxlaw-2804	371	39	higher	high	ADJ
taxlaw-2804	371	40	effective	effective	ADJ
taxlaw-2804	371	41	rate	rate	NOUN
taxlaw-2804	371	42	of	of	ADP
taxlaw-2804	371	43	tax	tax	NOUN
taxlaw-2804	371	44	to	to	ADP
taxlaw-2804	371	45	a	a	DET
taxlaw-2804	371	46	partner	partner	NOUN
taxlaw-2804	371	47	subject	subject	ADJ
taxlaw-2804	371	48	to	to	ADP
taxlaw-2804	371	49	a	a	DET
taxlaw-2804	371	50	lower	low	ADJ
taxlaw-2804	371	51	effective	effective	ADJ
taxlaw-2804	371	52	rate	rate	NOUN
taxlaw-2804	371	53	of	of	ADP
taxlaw-2804	371	54	tax	tax	NOUN
taxlaw-2804	371	55	should	should	AUX
taxlaw-2804	371	56	not	not	PART
taxlaw-2804	371	57	,	,	PUNCT
taxlaw-2804	371	58	in	in	ADP
taxlaw-2804	371	59	and	and	CCONJ
taxlaw-2804	371	60	of	of	ADP
taxlaw-2804	371	61	itself	itself	PRON
taxlaw-2804	371	62	,	,	PUNCT
taxlaw-2804	371	63	run	run	VERB
taxlaw-2804	371	64	afoul	afoul	ADV
taxlaw-2804	371	65	of	of	ADP
taxlaw-2804	371	66	the	the	DET
taxlaw-2804	371	67	anti	anti	ADJ
taxlaw-2804	371	68	-	-	ADJ
taxlaw-2804	371	69	abuse	abuse	ADJ
taxlaw-2804	371	70	rule	rule	NOUN
taxlaw-2804	371	71	.	.	PUNCT
taxlaw-2804	372	1	this	this	PRON
taxlaw-2804	372	2	is	be	AUX
taxlaw-2804	372	3	so	so	ADV
taxlaw-2804	372	4	because	because	SCONJ
taxlaw-2804	372	5	,	,	PUNCT
taxlaw-2804	372	6	in	in	ADP
taxlaw-2804	372	7	every	every	DET
taxlaw-2804	372	8	case	case	NOUN
taxlaw-2804	372	9	in	in	ADP
taxlaw-2804	372	10	which	which	PRON
taxlaw-2804	372	11	the	the	DET
taxlaw-2804	372	12	selection	selection	NOUN
taxlaw-2804	372	13	of	of	ADP
taxlaw-2804	372	14	the	the	DET
taxlaw-2804	372	15	traditional	traditional	ADJ
taxlaw-2804	372	16	method	method	NOUN
taxlaw-2804	372	17	is	be	AUX
taxlaw-2804	372	18	based	base	VERB
taxlaw-2804	372	19	on	on	ADP
taxlaw-2804	372	20	an	an	DET
taxlaw-2804	372	21	analysis	analysis	NOUN
taxlaw-2804	372	22	of	of	ADP
taxlaw-2804	372	23	the	the	DET
taxlaw-2804	372	24	consequences	consequence	NOUN
taxlaw-2804	372	25	that	that	PRON
taxlaw-2804	372	26	will	will	AUX
taxlaw-2804	372	27	follow	follow	VERB
taxlaw-2804	372	28	from	from	ADP
taxlaw-2804	372	29	selecting	select	VERB
taxlaw-2804	372	30	that	that	DET
taxlaw-2804	372	31	particular	particular	ADJ
taxlaw-2804	372	32	method	method	NOUN
taxlaw-2804	372	33	,	,	PUNCT
taxlaw-2804	372	34	the	the	DET
taxlaw-2804	372	35	selection	selection	NOUN
taxlaw-2804	372	36	must	must	AUX
taxlaw-2804	372	37	be	be	AUX
taxlaw-2804	372	38	based	base	VERB
taxlaw-2804	372	39	on	on	ADP
taxlaw-2804	372	40	the	the	DET
taxlaw-2804	372	41	conclusion	conclusion	NOUN
taxlaw-2804	372	42	that	that	SCONJ
taxlaw-2804	372	43	the	the	DET
taxlaw-2804	372	44	traditional	traditional	ADJ
taxlaw-2804	372	45	method	method	NOUN
taxlaw-2804	372	46	will	will	AUX
taxlaw-2804	372	47	lead	lead	VERB
taxlaw-2804	372	48	to	to	ADP
taxlaw-2804	372	49	the	the	DET
taxlaw-2804	372	50	most	most	ADV
taxlaw-2804	372	51	favorable	favorable	ADJ
taxlaw-2804	372	52	tax	tax	NOUN
taxlaw-2804	372	53	consequences	consequence	NOUN
taxlaw-2804	372	54	since	since	SCONJ
taxlaw-2804	372	55	the	the	DET
taxlaw-2804	372	56	only	only	ADJ
taxlaw-2804	372	57	results	result	NOUN
taxlaw-2804	372	58	that	that	PRON
taxlaw-2804	372	59	vary	vary	VERB
taxlaw-2804	372	60	across	across	ADP
taxlaw-2804	372	61	the	the	DET
taxlaw-2804	372	62	different	different	ADJ
taxlaw-2804	372	63	methods	method	NOUN
taxlaw-2804	372	64	are	be	AUX
taxlaw-2804	372	65	tax	tax	NOUN
taxlaw-2804	372	66	results	result	NOUN
taxlaw-2804	372	67	.	.	PUNCT
taxlaw-2804	373	1	for	for	ADP
taxlaw-2804	373	2	another	another	DET
taxlaw-2804	373	3	thing	thing	NOUN
taxlaw-2804	373	4	,	,	PUNCT
taxlaw-2804	373	5	the	the	DET
taxlaw-2804	373	6	treasury	treasury	PROPN
taxlaw-2804	373	7	regulations	regulation	NOUN
taxlaw-2804	373	8	state	state	NOUN
taxlaw-2804	373	9	,	,	PUNCT
taxlaw-2804	373	10	“	"	PUNCT
taxlaw-2804	373	11	an	an	DET
taxlaw-2804	373	12	allocation	allocation	NOUN
taxlaw-2804	373	13	method	method	NOUN
taxlaw-2804	373	14	is	be	AUX
taxlaw-2804	373	15	not	not	PART
taxlaw-2804	373	16	necessarily	necessarily	ADV
taxlaw-2804	373	17	unreasonable	unreasonable	ADJ
taxlaw-2804	373	18	merely	merely	ADV
taxlaw-2804	373	19	because	because	SCONJ
taxlaw-2804	373	20	another	another	DET
taxlaw-2804	373	21	allocation	allocation	NOUN
taxlaw-2804	373	22	method	method	NOUN
taxlaw-2804	373	23	would	would	AUX
taxlaw-2804	373	24	result	result	VERB
taxlaw-2804	373	25	in	in	ADP
taxlaw-2804	373	26	a	a	DET
taxlaw-2804	373	27	higher	high	ADJ
taxlaw-2804	373	28	aggregate	aggregate	ADJ
taxlaw-2804	373	29	tax	tax	NOUN
taxlaw-2804	373	30	liability	liability	NOUN
taxlaw-2804	373	31	.	.	PUNCT
taxlaw-2804	373	32	”	"	PUNCT
taxlaw-2804	374	1	56	56	NUM
taxlaw-2804	374	2	thus	thus	ADV
taxlaw-2804	374	3	,	,	PUNCT
taxlaw-2804	374	4	instead	instead	ADV
taxlaw-2804	374	5	of	of	ADP
taxlaw-2804	374	6	addressing	address	VERB
taxlaw-2804	374	7	the	the	DET
taxlaw-2804	374	8	issue	issue	NOUN
taxlaw-2804	374	9	of	of	ADP
taxlaw-2804	374	10	which	which	DET
taxlaw-2804	374	11	method	method	NOUN
taxlaw-2804	374	12	is	be	AUX
taxlaw-2804	374	13	selected	select	VERB
taxlaw-2804	374	14	,	,	PUNCT
taxlaw-2804	374	15	it	it	PRON
taxlaw-2804	374	16	would	would	AUX
taxlaw-2804	374	17	seem	seem	VERB
taxlaw-2804	374	18	that	that	SCONJ
taxlaw-2804	374	19	the	the	DET
taxlaw-2804	374	20	anti	anti	ADJ
taxlaw-2804	374	21	-	-	ADJ
taxlaw-2804	374	22	abuse	abuse	ADJ
taxlaw-2804	374	23	rule	rule	NOUN
taxlaw-2804	374	24	envisions	envision	VERB
taxlaw-2804	374	25	a	a	DET
taxlaw-2804	374	26	situation	situation	NOUN
taxlaw-2804	374	27	in	in	ADP
taxlaw-2804	374	28	which	which	PRON
taxlaw-2804	374	29	shifting	shift	VERB
taxlaw-2804	374	30	tax	tax	NOUN
taxlaw-2804	374	31	consequences	consequence	NOUN
taxlaw-2804	374	32	to	to	PART
taxlaw-2804	374	33	reduce	reduce	VERB
taxlaw-2804	374	34	aggregate	aggregate	ADJ
taxlaw-2804	374	35	tax	tax	NOUN
taxlaw-2804	374	36	liability	liability	NOUN
taxlaw-2804	374	37	was	be	AUX
taxlaw-2804	374	38	an	an	DET
taxlaw-2804	374	39	important	important	ADJ
taxlaw-2804	374	40	factor	factor	NOUN
taxlaw-2804	374	41	motivating	motivate	VERB
taxlaw-2804	374	42	the	the	DET
taxlaw-2804	374	43	contributing	contribute	VERB
taxlaw-2804	374	44	partner	partner	NOUN
taxlaw-2804	374	45	to	to	PART
taxlaw-2804	374	46	contribute	contribute	VERB
taxlaw-2804	374	47	the	the	DET
taxlaw-2804	374	48	property	property	NOUN
taxlaw-2804	374	49	to	to	ADP
taxlaw-2804	374	50	the	the	DET
taxlaw-2804	374	51	partnership	partnership	NOUN
taxlaw-2804	374	52	in	in	ADP
taxlaw-2804	374	53	the	the	DET
taxlaw-2804	374	54	first	first	ADJ
taxlaw-2804	374	55	place	place	NOUN
taxlaw-2804	374	56	.	.	PUNCT
taxlaw-2804	375	1	57	57	NUM
taxlaw-2804	376	1	it	it	PRON
taxlaw-2804	376	2	is	be	AUX
taxlaw-2804	376	3	not	not	PART
taxlaw-2804	376	4	clear	clear	ADJ
taxlaw-2804	376	5	how	how	SCONJ
taxlaw-2804	376	6	significant	significant	ADJ
taxlaw-2804	376	7	the	the	DET
taxlaw-2804	376	8	goal	goal	NOUN
taxlaw-2804	376	9	of	of	ADP
taxlaw-2804	376	10	reducing	reduce	VERB
taxlaw-2804	376	11	tax	tax	NOUN
taxlaw-2804	376	12	liability	liability	NOUN
taxlaw-2804	376	13	must	must	AUX
taxlaw-2804	376	14	have	have	AUX
taxlaw-2804	376	15	been	be	AUX
taxlaw-2804	376	16	if	if	SCONJ
taxlaw-2804	376	17	it	it	PRON
taxlaw-2804	376	18	was	be	AUX
taxlaw-2804	376	19	one	one	NUM
taxlaw-2804	376	20	of	of	ADP
taxlaw-2804	376	21	multiple	multiple	ADJ
taxlaw-2804	376	22	motives	motive	NOUN
taxlaw-2804	376	23	that	that	PRON
taxlaw-2804	376	24	influenced	influence	VERB
taxlaw-2804	376	25	the	the	DET
taxlaw-2804	376	26	partner‟s	partner‟s	NOUN
taxlaw-2804	376	27	decision	decision	NOUN
taxlaw-2804	376	28	to	to	PART
taxlaw-2804	376	29	contribute	contribute	VERB
taxlaw-2804	376	30	property	property	NOUN
taxlaw-2804	376	31	to	to	ADP
taxlaw-2804	376	32	the	the	DET
taxlaw-2804	376	33	partnership	partnership	NOUN
taxlaw-2804	376	34	.	.	PUNCT
taxlaw-2804	377	1	58	58	NUM
taxlaw-2804	378	1	it	it	PRON
taxlaw-2804	378	2	is	be	AUX
taxlaw-2804	378	3	also	also	ADV
taxlaw-2804	378	4	unclear	unclear	ADJ
taxlaw-2804	378	5	what	what	PRON
taxlaw-2804	378	6	tax	tax	NOUN
taxlaw-2804	378	7	consequences	consequence	NOUN
taxlaw-2804	378	8	should	should	AUX
taxlaw-2804	378	9	be	be	AUX
taxlaw-2804	378	10	used	use	VERB
taxlaw-2804	378	11	as	as	ADP
taxlaw-2804	378	12	a	a	DET
taxlaw-2804	378	13	baseline	baseline	NOUN
taxlaw-2804	378	14	for	for	ADP
taxlaw-2804	378	15	purposes	purpose	NOUN
taxlaw-2804	378	16	of	of	ADP
taxlaw-2804	378	17	income	income	NOUN
taxlaw-2804	378	18	,	,	PUNCT
taxlaw-2804	378	19	gain	gain	NOUN
taxlaw-2804	378	20	,	,	PUNCT
taxlaw-2804	378	21	loss	loss	NOUN
taxlaw-2804	378	22	or	or	CCONJ
taxlaw-2804	378	23	deduction	deduction	NOUN
taxlaw-2804	378	24	are	be	AUX
taxlaw-2804	378	25	made	make	VERB
taxlaw-2804	378	26	to	to	ADP
taxlaw-2804	378	27	one	one	NUM
taxlaw-2804	378	28	partner	partner	NOUN
taxlaw-2804	378	29	and	and	CCONJ
taxlaw-2804	378	30	the	the	DET
taxlaw-2804	378	31	allocations	allocation	NOUN
taxlaw-2804	378	32	of	of	ADP
taxlaw-2804	378	33	offsetting	offset	VERB
taxlaw-2804	378	34	remedial	remedial	ADJ
taxlaw-2804	378	35	items	item	NOUN
taxlaw-2804	378	36	are	be	AUX
taxlaw-2804	378	37	made	make	VERB
taxlaw-2804	378	38	to	to	ADP
taxlaw-2804	378	39	a	a	DET
taxlaw-2804	378	40	related	related	ADJ
taxlaw-2804	378	41	partner	partner	NOUN
taxlaw-2804	378	42	.	.	PUNCT
taxlaw-2804	378	43	”	"	PUNCT
taxlaw-2804	379	1	t.d	t.d	PROPN
taxlaw-2804	379	2	.	.	PROPN
taxlaw-2804	379	3	9485	9485	NUM
taxlaw-2804	379	4	,	,	PUNCT
taxlaw-2804	379	5	2010	2010	NUM
taxlaw-2804	379	6	-	-	SYM
taxlaw-2804	379	7	26	26	NUM
taxlaw-2804	379	8	i.r.b	i.r.b	NOUN
taxlaw-2804	379	9	.	.	PUNCT
taxlaw-2804	380	1	771	771	NUM
taxlaw-2804	380	2	.	.	PUNCT
taxlaw-2804	381	1	it	it	PRON
taxlaw-2804	381	2	should	should	AUX
taxlaw-2804	381	3	be	be	AUX
taxlaw-2804	381	4	noted	note	VERB
taxlaw-2804	381	5	that	that	SCONJ
taxlaw-2804	381	6	the	the	DET
taxlaw-2804	381	7	abuse	abuse	NOUN
taxlaw-2804	381	8	in	in	ADP
taxlaw-2804	381	9	these	these	DET
taxlaw-2804	381	10	transactions	transaction	NOUN
taxlaw-2804	381	11	did	do	AUX
taxlaw-2804	381	12	not	not	PART
taxlaw-2804	381	13	involve	involve	VERB
taxlaw-2804	381	14	shifting	shift	VERB
taxlaw-2804	381	15	tax	tax	NOUN
taxlaw-2804	381	16	consequences	consequence	NOUN
taxlaw-2804	381	17	in	in	ADP
taxlaw-2804	381	18	a	a	DET
taxlaw-2804	381	19	way	way	NOUN
taxlaw-2804	381	20	that	that	PRON
taxlaw-2804	381	21	was	be	AUX
taxlaw-2804	381	22	inconsistent	inconsistent	ADJ
taxlaw-2804	381	23	with	with	ADP
taxlaw-2804	381	24	economic	economic	ADJ
taxlaw-2804	381	25	consequences	consequence	NOUN
taxlaw-2804	381	26	,	,	PUNCT
taxlaw-2804	381	27	since	since	SCONJ
taxlaw-2804	381	28	the	the	DET
taxlaw-2804	381	29	remedial	remedial	ADJ
taxlaw-2804	381	30	method	method	NOUN
taxlaw-2804	381	31	ensures	ensure	VERB
taxlaw-2804	381	32	consistency	consistency	NOUN
taxlaw-2804	381	33	between	between	ADP
taxlaw-2804	381	34	the	the	DET
taxlaw-2804	381	35	two	two	NUM
taxlaw-2804	381	36	.	.	PUNCT
taxlaw-2804	382	1	rather	rather	ADV
taxlaw-2804	382	2	,	,	PUNCT
taxlaw-2804	382	3	because	because	SCONJ
taxlaw-2804	382	4	the	the	DET
taxlaw-2804	382	5	partners	partner	NOUN
taxlaw-2804	382	6	were	be	AUX
taxlaw-2804	382	7	related	related	ADJ
taxlaw-2804	382	8	parties	party	NOUN
taxlaw-2804	382	9	,	,	PUNCT
taxlaw-2804	382	10	the	the	DET
taxlaw-2804	382	11	partners	partner	NOUN
taxlaw-2804	382	12	were	be	AUX
taxlaw-2804	382	13	willing	willing	ADJ
taxlaw-2804	382	14	to	to	PART
taxlaw-2804	382	15	shift	shift	VERB
taxlaw-2804	382	16	economic	economic	ADJ
taxlaw-2804	382	17	consequences	consequence	NOUN
taxlaw-2804	382	18	in	in	ADP
taxlaw-2804	382	19	order	order	NOUN
taxlaw-2804	382	20	to	to	PART
taxlaw-2804	382	21	shift	shift	VERB
taxlaw-2804	382	22	tax	tax	NOUN
taxlaw-2804	382	23	consequences	consequence	NOUN
taxlaw-2804	382	24	and	and	CCONJ
taxlaw-2804	382	25	obtain	obtain	VERB
taxlaw-2804	382	26	a	a	DET
taxlaw-2804	382	27	favorable	favorable	ADJ
taxlaw-2804	382	28	tax	tax	NOUN
taxlaw-2804	382	29	result	result	NOUN
taxlaw-2804	382	30	.	.	PUNCT
taxlaw-2804	383	1	unrelated	unrelated	ADJ
taxlaw-2804	383	2	parties	party	NOUN
taxlaw-2804	383	3	would	would	AUX
taxlaw-2804	383	4	not	not	PART
taxlaw-2804	383	5	ordinarily	ordinarily	ADV
taxlaw-2804	383	6	be	be	AUX
taxlaw-2804	383	7	willing	willing	ADJ
taxlaw-2804	383	8	to	to	PART
taxlaw-2804	383	9	engage	engage	VERB
taxlaw-2804	383	10	in	in	ADP
taxlaw-2804	383	11	such	such	DET
taxlaw-2804	383	12	a	a	DET
taxlaw-2804	383	13	transaction	transaction	NOUN
taxlaw-2804	383	14	.	.	PUNCT
taxlaw-2804	384	1	for	for	ADP
taxlaw-2804	384	2	discussion	discussion	NOUN
taxlaw-2804	384	3	of	of	ADP
taxlaw-2804	384	4	the	the	DET
taxlaw-2804	384	5	enron	enron	PROPN
taxlaw-2804	384	6	transaction	transaction	NOUN
taxlaw-2804	384	7	,	,	PUNCT
taxlaw-2804	384	8	see	see	VERB
taxlaw-2804	384	9	the	the	DET
taxlaw-2804	384	10	discussion	discussion	NOUN
taxlaw-2804	384	11	of	of	ADP
taxlaw-2804	384	12	“	"	PUNCT
taxlaw-2804	384	13	project	project	NOUN
taxlaw-2804	384	14	condor	condor	NOUN
taxlaw-2804	384	15	”	"	PUNCT
taxlaw-2804	384	16	in	in	ADP
taxlaw-2804	384	17	staff	staff	NOUN
taxlaw-2804	384	18	of	of	ADP
taxlaw-2804	384	19	joint	joint	ADJ
taxlaw-2804	384	20	comm	comm	NOUN
taxlaw-2804	384	21	.	.	PUNCT
taxlaw-2804	385	1	on	on	ADP
taxlaw-2804	385	2	tax‟n	tax‟n	NUM
taxlaw-2804	385	3	,	,	PUNCT
taxlaw-2804	385	4	107th	107th	ADJ
taxlaw-2804	385	5	cong	cong	NOUN
taxlaw-2804	385	6	.	.	PUNCT
taxlaw-2804	385	7	,	,	PUNCT
taxlaw-2804	385	8	report	report	NOUN
taxlaw-2804	385	9	of	of	ADP
taxlaw-2804	385	10	the	the	DET
taxlaw-2804	385	11	investigation	investigation	NOUN
taxlaw-2804	385	12	of	of	ADP
taxlaw-2804	385	13	enron	enron	PROPN
taxlaw-2804	385	14	corporation	corporation	PROPN
taxlaw-2804	385	15	and	and	CCONJ
taxlaw-2804	385	16	related	related	ADJ
taxlaw-2804	385	17	entities	entity	NOUN
taxlaw-2804	385	18	regarding	regard	VERB
taxlaw-2804	385	19	federal	federal	ADJ
taxlaw-2804	385	20	tax	tax	NOUN
taxlaw-2804	385	21	and	and	CCONJ
taxlaw-2804	385	22	compensation	compensation	NOUN
taxlaw-2804	385	23	issues	issue	NOUN
taxlaw-2804	385	24	,	,	PUNCT
taxlaw-2804	385	25	and	and	CCONJ
taxlaw-2804	385	26	policy	policy	NOUN
taxlaw-2804	385	27	recommendations	recommendation	NOUN
taxlaw-2804	385	28	(	(	PUNCT
taxlaw-2804	385	29	joint	joint	ADJ
taxlaw-2804	385	30	comm	comm	NOUN
taxlaw-2804	385	31	.	.	PUNCT
taxlaw-2804	386	1	print	print	NOUN
taxlaw-2804	386	2	2003	2003	NUM
taxlaw-2804	386	3	)	)	PUNCT
taxlaw-2804	386	4	.	.	PUNCT
taxlaw-2804	387	1	56	56	NUM
taxlaw-2804	387	2	treas	trea	NOUN
taxlaw-2804	387	3	.	.	PUNCT
taxlaw-2804	388	1	reg	reg	PROPN
taxlaw-2804	388	2	.	.	PUNCT
taxlaw-2804	389	1	§	§	PROPN
taxlaw-2804	389	2	1.704	1.704	NUM
taxlaw-2804	389	3	-	-	NUM
taxlaw-2804	389	4	3(a)(1	3(a)(1	NUM
taxlaw-2804	389	5	)	)	PUNCT
taxlaw-2804	389	6	.	.	PUNCT
taxlaw-2804	390	1	57	57	NUM
taxlaw-2804	390	2	this	this	PRON
taxlaw-2804	390	3	is	be	AUX
taxlaw-2804	390	4	also	also	ADV
taxlaw-2804	390	5	suggested	suggest	VERB
taxlaw-2804	390	6	by	by	ADP
taxlaw-2804	390	7	the	the	DET
taxlaw-2804	390	8	language	language	NOUN
taxlaw-2804	390	9	of	of	ADP
taxlaw-2804	390	10	the	the	DET
taxlaw-2804	390	11	anti	anti	ADJ
taxlaw-2804	390	12	-	-	ADJ
taxlaw-2804	390	13	abuse	abuse	ADJ
taxlaw-2804	390	14	rule	rule	NOUN
taxlaw-2804	390	15	itself	itself	PRON
taxlaw-2804	390	16	,	,	PUNCT
taxlaw-2804	390	17	since	since	SCONJ
taxlaw-2804	390	18	the	the	DET
taxlaw-2804	390	19	treasury	treasury	PROPN
taxlaw-2804	390	20	regulation	regulation	NOUN
taxlaw-2804	390	21	states	state	VERB
taxlaw-2804	390	22	that	that	SCONJ
taxlaw-2804	390	23	it	it	PRON
taxlaw-2804	390	24	applies	apply	VERB
taxlaw-2804	390	25	when	when	SCONJ
taxlaw-2804	390	26	the	the	DET
taxlaw-2804	390	27	contribution	contribution	NOUN
taxlaw-2804	390	28	of	of	ADP
taxlaw-2804	390	29	the	the	DET
taxlaw-2804	390	30	property	property	NOUN
taxlaw-2804	390	31	“	"	PUNCT
taxlaw-2804	390	32	and	and	CCONJ
taxlaw-2804	390	33	”	"	PUNCT
taxlaw-2804	390	34	the	the	DET
taxlaw-2804	390	35	allocation	allocation	NOUN
taxlaw-2804	390	36	of	of	ADP
taxlaw-2804	390	37	tax	tax	NOUN
taxlaw-2804	390	38	items	item	NOUN
taxlaw-2804	390	39	are	be	AUX
taxlaw-2804	390	40	made	make	VERB
taxlaw-2804	390	41	with	with	ADP
taxlaw-2804	390	42	a	a	DET
taxlaw-2804	390	43	view	view	NOUN
taxlaw-2804	390	44	to	to	ADP
taxlaw-2804	390	45	shifting	shift	VERB
taxlaw-2804	390	46	tax	tax	NOUN
taxlaw-2804	390	47	consequences	consequence	NOUN
taxlaw-2804	390	48	.	.	PUNCT
taxlaw-2804	391	1	treas	treas	PROPN
taxlaw-2804	391	2	.	.	PUNCT
taxlaw-2804	392	1	reg	reg	PROPN
taxlaw-2804	392	2	.	.	PUNCT
taxlaw-2804	393	1	§	§	PROPN
taxlaw-2804	393	2	1.704	1.704	NUM
taxlaw-2804	393	3	-	-	NUM
taxlaw-2804	393	4	3(a)(10	3(a)(10	NUM
taxlaw-2804	393	5	)	)	PUNCT
taxlaw-2804	393	6	.	.	PUNCT
taxlaw-2804	394	1	in	in	ADP
taxlaw-2804	394	2	addition	addition	NOUN
taxlaw-2804	394	3	,	,	PUNCT
taxlaw-2804	394	4	the	the	DET
taxlaw-2804	394	5	treasury	treasury	PROPN
taxlaw-2804	394	6	regulations	regulation	NOUN
taxlaw-2804	394	7	provide	provide	VERB
taxlaw-2804	394	8	examples	example	NOUN
taxlaw-2804	394	9	in	in	ADP
taxlaw-2804	394	10	which	which	PRON
taxlaw-2804	394	11	the	the	DET
taxlaw-2804	394	12	use	use	NOUN
taxlaw-2804	394	13	of	of	ADP
taxlaw-2804	394	14	a	a	DET
taxlaw-2804	394	15	particular	particular	ADJ
taxlaw-2804	394	16	method	method	NOUN
taxlaw-2804	394	17	is	be	AUX
taxlaw-2804	394	18	unreasonable	unreasonable	ADJ
taxlaw-2804	394	19	because	because	SCONJ
taxlaw-2804	394	20	the	the	DET
taxlaw-2804	394	21	contribution	contribution	NOUN
taxlaw-2804	394	22	of	of	ADP
taxlaw-2804	394	23	the	the	DET
taxlaw-2804	394	24	property	property	NOUN
taxlaw-2804	394	25	in	in	ADP
taxlaw-2804	394	26	the	the	DET
taxlaw-2804	394	27	first	first	ADJ
taxlaw-2804	394	28	place	place	NOUN
taxlaw-2804	394	29	is	be	AUX
taxlaw-2804	394	30	made	make	VERB
taxlaw-2804	394	31	with	with	ADP
taxlaw-2804	394	32	a	a	DET
taxlaw-2804	394	33	view	view	NOUN
taxlaw-2804	394	34	to	to	ADP
taxlaw-2804	394	35	shifting	shift	VERB
taxlaw-2804	394	36	tax	tax	NOUN
taxlaw-2804	394	37	consequences	consequence	NOUN
taxlaw-2804	394	38	.	.	PUNCT
taxlaw-2804	395	1	see	see	VERB
taxlaw-2804	395	2	treas	treas	PROPN
taxlaw-2804	395	3	.	.	PUNCT
taxlaw-2804	396	1	reg	reg	PROPN
taxlaw-2804	396	2	.	.	PUNCT
taxlaw-2804	397	1	§	§	PROPN
taxlaw-2804	397	2	1.704	1.704	NUM
taxlaw-2804	397	3	-	-	SYM
taxlaw-2804	397	4	3(b)(2	3(b)(2	NUM
taxlaw-2804	397	5	)	)	PUNCT
taxlaw-2804	397	6	,	,	PUNCT
taxlaw-2804	397	7	example	example	NOUN
taxlaw-2804	397	8	2	2	NUM
taxlaw-2804	397	9	(	(	PUNCT
taxlaw-2804	397	10	2010	2010	NUM
taxlaw-2804	397	11	)	)	PUNCT
taxlaw-2804	397	12	;	;	PUNCT
taxlaw-2804	397	13	treas	treas	PROPN
taxlaw-2804	397	14	.	.	PUNCT
taxlaw-2804	398	1	reg	reg	PROPN
taxlaw-2804	398	2	.	.	PUNCT
taxlaw-2804	399	1	§	§	PROPN
taxlaw-2804	399	2	1.704	1.704	NUM
taxlaw-2804	399	3	-	-	NUM
taxlaw-2804	399	4	3(c)(4	3(c)(4	NUM
taxlaw-2804	399	5	)	)	PUNCT
taxlaw-2804	399	6	,	,	PUNCT
taxlaw-2804	399	7	example	example	NOUN
taxlaw-2804	399	8	3	3	NUM
taxlaw-2804	399	9	(	(	PUNCT
taxlaw-2804	399	10	2010	2010	NUM
taxlaw-2804	399	11	)	)	PUNCT
taxlaw-2804	399	12	.	.	PUNCT
taxlaw-2804	400	1	58	58	NUM
taxlaw-2804	400	2	for	for	ADP
taxlaw-2804	400	3	further	further	ADJ
taxlaw-2804	400	4	discussion	discussion	NOUN
taxlaw-2804	400	5	,	,	PUNCT
taxlaw-2804	400	6	see	see	VERB
taxlaw-2804	400	7	joel	joel	PROPN
taxlaw-2804	400	8	scharfstein	scharfstein	PROPN
taxlaw-2804	400	9	,	,	PUNCT
taxlaw-2804	400	10	an	an	DET
taxlaw-2804	400	11	analysis	analysis	NOUN
taxlaw-2804	400	12	of	of	ADP
taxlaw-2804	400	13	the	the	DET
taxlaw-2804	400	14	section	section	NOUN
taxlaw-2804	400	15	704(c	704(c	NOUN
taxlaw-2804	400	16	)	)	PUNCT
taxlaw-2804	400	17	regulations	regulation	NOUN
taxlaw-2804	400	18	,	,	PUNCT
taxlaw-2804	400	19	48	48	NUM
taxlaw-2804	400	20	tax	tax	NOUN
taxlaw-2804	400	21	law	law	NOUN
taxlaw-2804	400	22	.	.	PUNCT
taxlaw-2804	401	1	71	71	NUM
taxlaw-2804	401	2	,	,	PUNCT
taxlaw-2804	401	3	88	88	NUM
taxlaw-2804	401	4	(	(	PUNCT
taxlaw-2804	401	5	1994	1994	NUM
taxlaw-2804	401	6	)	)	PUNCT
taxlaw-2804	401	7	(	(	PUNCT
taxlaw-2804	401	8	“	"	PUNCT
taxlaw-2804	401	9	although	although	SCONJ
taxlaw-2804	401	10	the	the	DET
taxlaw-2804	401	11	regulations	regulation	NOUN
taxlaw-2804	401	12	do	do	AUX
taxlaw-2804	401	13	not	not	PART
taxlaw-2804	401	14	indicate	indicate	VERB
taxlaw-2804	401	15	what	what	PRON
taxlaw-2804	401	16	„	„	PUNCT
taxlaw-2804	401	17	with	with	ADP
taxlaw-2804	401	18	a	a	DET
taxlaw-2804	401	19	view‟	view‟	PROPN
taxlaw-2804	401	20	means	mean	NOUN
taxlaw-2804	401	21	,	,	PUNCT
taxlaw-2804	401	22	it	it	PRON
taxlaw-2804	401	23	must	must	AUX
taxlaw-2804	401	24	mean	mean	VERB
taxlaw-2804	401	25	something	something	PRON
taxlaw-2804	401	26	less	less	ADJ
taxlaw-2804	401	27	than	than	ADP
taxlaw-2804	401	28	„	„	PUNCT
taxlaw-2804	401	29	the	the	DET
taxlaw-2804	401	30	principal	principal	NOUN
taxlaw-2804	401	31	purpose.‟	purpose.‟	X
taxlaw-2804	401	32	is	be	AUX
taxlaw-2804	401	33	a	a	DET
taxlaw-2804	401	34	„	„	PUNCT
taxlaw-2804	401	35	principal	principal	NOUN
taxlaw-2804	401	36	purpose‟	purpose‟	ADP
taxlaw-2804	401	37	or	or	CCONJ
taxlaw-2804	401	38	a	a	DET
taxlaw-2804	401	39	„	„	PUNCT
taxlaw-2804	401	40	significant	significant	ADJ
taxlaw-2804	401	41	purpose‟	purpose‟	NOUN
taxlaw-2804	401	42	required	require	VERB
taxlaw-2804	401	43	,	,	PUNCT
taxlaw-2804	401	44	or	or	CCONJ
taxlaw-2804	401	45	will	will	AUX
taxlaw-2804	401	46	the	the	DET
taxlaw-2804	401	47	proscribed	proscribe	VERB
taxlaw-2804	401	48	view	view	NOUN
taxlaw-2804	401	49	be	be	AUX
taxlaw-2804	401	50	considered	consider	VERB
taxlaw-2804	401	51	to	to	PART
taxlaw-2804	401	52	exist	exist	VERB
taxlaw-2804	401	53	whenever	whenever	SCONJ
taxlaw-2804	401	54	there	there	PRON
taxlaw-2804	401	55	are	be	VERB
taxlaw-2804	401	56	tax	tax	NOUN
taxlaw-2804	401	57	advantages	advantage	NOUN
taxlaw-2804	401	58	(	(	PUNCT
taxlaw-2804	401	59	or	or	CCONJ
taxlaw-2804	401	60	the	the	DET
taxlaw-2804	401	61	possibility	possibility	NOUN
taxlaw-2804	401	62	of	of	ADP
taxlaw-2804	401	63	tax	tax	NOUN
taxlaw-2804	401	64	advantages	advantage	NOUN
taxlaw-2804	401	65	)	)	PUNCT
taxlaw-2804	401	66	,	,	PUNCT
taxlaw-2804	401	67	and	and	CCONJ
taxlaw-2804	401	68	the	the	DET
taxlaw-2804	401	69	partners	partner	NOUN
taxlaw-2804	401	70	knew	know	VERB
taxlaw-2804	401	71	about	about	ADP
taxlaw-2804	401	72	them	they	PRON
taxlaw-2804	401	73	?	?	PUNCT
taxlaw-2804	401	74	”	"	PUNCT
taxlaw-2804	401	75	)	)	PUNCT
taxlaw-2804	401	76	.	.	PUNCT
taxlaw-2804	402	1	2011	2011	NUM
taxlaw-2804	402	2	]	]	PUNCT
taxlaw-2804	402	3	making	make	VERB
taxlaw-2804	402	4	partnerships	partnership	NOUN
taxlaw-2804	402	5	work	work	VERB
taxlaw-2804	402	6	for	for	ADP
taxlaw-2804	402	7	mom	mom	NOUN
taxlaw-2804	402	8	and	and	CCONJ
taxlaw-2804	402	9	pop	pop	NOUN
taxlaw-2804	402	10	and	and	CCONJ
taxlaw-2804	402	11	everyone	everyone	PRON
taxlaw-2804	402	12	else	else	ADV
taxlaw-2804	402	13	263	263	NUM
taxlaw-2804	402	14	determining	determine	VERB
taxlaw-2804	402	15	whether	whether	SCONJ
taxlaw-2804	402	16	or	or	CCONJ
taxlaw-2804	402	17	not	not	PART
taxlaw-2804	402	18	the	the	DET
taxlaw-2804	402	19	contribution	contribution	NOUN
taxlaw-2804	402	20	of	of	ADP
taxlaw-2804	402	21	the	the	DET
taxlaw-2804	402	22	property	property	NOUN
taxlaw-2804	402	23	and	and	CCONJ
taxlaw-2804	402	24	allocation	allocation	NOUN
taxlaw-2804	402	25	method(s	method(s	PROPN
taxlaw-2804	402	26	)	)	PUNCT
taxlaw-2804	402	27	used	use	VERB
taxlaw-2804	402	28	substantially	substantially	ADV
taxlaw-2804	402	29	reduce	reduce	VERB
taxlaw-2804	402	30	the	the	DET
taxlaw-2804	402	31	present	present	ADJ
taxlaw-2804	402	32	value	value	NOUN
taxlaw-2804	402	33	of	of	ADP
taxlaw-2804	402	34	the	the	DET
taxlaw-2804	402	35	partners‟	partners‟	PROPN
taxlaw-2804	402	36	aggregate	aggregate	ADJ
taxlaw-2804	402	37	tax	tax	NOUN
taxlaw-2804	402	38	liability	liability	NOUN
taxlaw-2804	402	39	.	.	PUNCT
taxlaw-2804	403	1	59	59	NUM
taxlaw-2804	403	2	one	one	NUM
taxlaw-2804	403	3	might	might	AUX
taxlaw-2804	403	4	think	think	VERB
taxlaw-2804	403	5	that	that	SCONJ
taxlaw-2804	403	6	the	the	DET
taxlaw-2804	403	7	tax	tax	NOUN
taxlaw-2804	403	8	consequences	consequence	NOUN
taxlaw-2804	403	9	that	that	PRON
taxlaw-2804	403	10	would	would	AUX
taxlaw-2804	403	11	result	result	VERB
taxlaw-2804	403	12	from	from	ADP
taxlaw-2804	403	13	using	use	VERB
taxlaw-2804	403	14	the	the	DET
taxlaw-2804	403	15	remedial	remedial	ADJ
taxlaw-2804	403	16	method	method	NOUN
taxlaw-2804	403	17	should	should	AUX
taxlaw-2804	403	18	be	be	AUX
taxlaw-2804	403	19	used	use	VERB
taxlaw-2804	403	20	as	as	ADP
taxlaw-2804	403	21	a	a	DET
taxlaw-2804	403	22	baseline	baseline	NOUN
taxlaw-2804	403	23	since	since	SCONJ
taxlaw-2804	403	24	the	the	DET
taxlaw-2804	403	25	remedial	remedial	ADJ
taxlaw-2804	403	26	method	method	NOUN
taxlaw-2804	403	27	is	be	AUX
taxlaw-2804	403	28	intended	intend	VERB
taxlaw-2804	403	29	to	to	PART
taxlaw-2804	403	30	ensure	ensure	VERB
taxlaw-2804	403	31	that	that	SCONJ
taxlaw-2804	403	32	tax	tax	NOUN
taxlaw-2804	403	33	consequences	consequence	NOUN
taxlaw-2804	403	34	of	of	ADP
taxlaw-2804	403	35	built	build	VERB
taxlaw-2804	403	36	-	-	PUNCT
taxlaw-2804	403	37	in	in	ADP
taxlaw-2804	403	38	gain	gain	NOUN
taxlaw-2804	403	39	or	or	CCONJ
taxlaw-2804	403	40	built	build	VERB
taxlaw-2804	403	41	-	-	PUNCT
taxlaw-2804	403	42	in	in	ADP
taxlaw-2804	403	43	loss	loss	NOUN
taxlaw-2804	403	44	are	be	AUX
taxlaw-2804	403	45	not	not	PART
taxlaw-2804	403	46	shifted	shift	VERB
taxlaw-2804	403	47	among	among	ADP
taxlaw-2804	403	48	the	the	DET
taxlaw-2804	403	49	partners	partner	NOUN
taxlaw-2804	403	50	.	.	PUNCT
taxlaw-2804	404	1	however	however	ADV
taxlaw-2804	404	2	,	,	PUNCT
taxlaw-2804	404	3	the	the	DET
taxlaw-2804	404	4	preamble	preamble	NOUN
taxlaw-2804	404	5	to	to	ADP
taxlaw-2804	404	6	the	the	DET
taxlaw-2804	404	7	treasury	treasury	PROPN
taxlaw-2804	404	8	regulations	regulation	NOUN
taxlaw-2804	404	9	indicates	indicate	VERB
taxlaw-2804	404	10	otherwise	otherwise	ADV
taxlaw-2804	404	11	,	,	PUNCT
taxlaw-2804	404	12	stating	state	VERB
taxlaw-2804	404	13	,	,	PUNCT
taxlaw-2804	404	14	“	"	PUNCT
taxlaw-2804	404	15	[	[	X
taxlaw-2804	404	16	t]he	t]he	ADV
taxlaw-2804	404	17	irs	irs	PROPN
taxlaw-2804	404	18	and	and	CCONJ
taxlaw-2804	404	19	treasury	treasury	PROPN
taxlaw-2804	404	20	believe	believe	VERB
taxlaw-2804	404	21	that	that	SCONJ
taxlaw-2804	404	22	it	it	PRON
taxlaw-2804	404	23	would	would	AUX
taxlaw-2804	404	24	be	be	AUX
taxlaw-2804	404	25	inappropriate	inappropriate	ADJ
taxlaw-2804	404	26	to	to	PART
taxlaw-2804	404	27	adopt	adopt	VERB
taxlaw-2804	404	28	the	the	DET
taxlaw-2804	404	29	remedial	remedial	ADJ
taxlaw-2804	404	30	allocation	allocation	NOUN
taxlaw-2804	404	31	method	method	NOUN
taxlaw-2804	404	32	as	as	ADP
taxlaw-2804	404	33	a	a	DET
taxlaw-2804	404	34	baseline	baseline	NOUN
taxlaw-2804	404	35	for	for	ADP
taxlaw-2804	404	36	measuring	measure	VERB
taxlaw-2804	404	37	whether	whether	SCONJ
taxlaw-2804	404	38	the	the	DET
taxlaw-2804	404	39	partners	partner	NOUN
taxlaw-2804	404	40	'	'	PART
taxlaw-2804	404	41	aggregate	aggregate	ADJ
taxlaw-2804	404	42	tax	tax	NOUN
taxlaw-2804	404	43	liability	liability	NOUN
taxlaw-2804	404	44	has	have	AUX
taxlaw-2804	404	45	been	be	AUX
taxlaw-2804	404	46	reduced	reduce	VERB
taxlaw-2804	404	47	.	.	PUNCT
taxlaw-2804	405	1	such	such	DET
taxlaw-2804	405	2	a	a	DET
taxlaw-2804	405	3	baseline	baseline	NOUN
taxlaw-2804	405	4	would	would	AUX
taxlaw-2804	405	5	make	make	VERB
taxlaw-2804	405	6	the	the	DET
taxlaw-2804	405	7	remedial	remedial	ADJ
taxlaw-2804	405	8	allocation	allocation	NOUN
taxlaw-2804	405	9	method	method	NOUN
taxlaw-2804	405	10	preeminent	preeminent	NOUN
taxlaw-2804	405	11	,	,	PUNCT
taxlaw-2804	405	12	undercutting	undercut	VERB
taxlaw-2804	405	13	its	its	PRON
taxlaw-2804	405	14	elective	elective	ADJ
taxlaw-2804	405	15	nature	nature	NOUN
taxlaw-2804	405	16	.	.	PUNCT
taxlaw-2804	405	17	”	"	PUNCT
taxlaw-2804	406	1	60	60	NUM
taxlaw-2804	406	2	moreover	moreover	ADV
taxlaw-2804	406	3	,	,	PUNCT
taxlaw-2804	406	4	the	the	DET
taxlaw-2804	406	5	treasury	treasury	PROPN
taxlaw-2804	406	6	regulations	regulation	NOUN
taxlaw-2804	406	7	make	make	VERB
taxlaw-2804	406	8	explicit	explicit	ADJ
taxlaw-2804	406	9	that	that	SCONJ
taxlaw-2804	406	10	,	,	PUNCT
taxlaw-2804	406	11	if	if	SCONJ
taxlaw-2804	406	12	a	a	DET
taxlaw-2804	406	13	partnership	partnership	NOUN
taxlaw-2804	406	14	is	be	AUX
taxlaw-2804	406	15	found	find	VERB
taxlaw-2804	406	16	to	to	PART
taxlaw-2804	406	17	violate	violate	VERB
taxlaw-2804	406	18	the	the	DET
taxlaw-2804	406	19	anti	anti	ADJ
taxlaw-2804	406	20	-	-	ADJ
taxlaw-2804	406	21	abuse	abuse	ADJ
taxlaw-2804	406	22	rule	rule	NOUN
taxlaw-2804	406	23	,	,	PUNCT
taxlaw-2804	406	24	the	the	DET
taxlaw-2804	406	25	internal	internal	ADJ
taxlaw-2804	406	26	revenue	revenue	NOUN
taxlaw-2804	406	27	service	service	NOUN
taxlaw-2804	406	28	(	(	PUNCT
taxlaw-2804	406	29	“	"	PUNCT
taxlaw-2804	406	30	the	the	DET
taxlaw-2804	406	31	service	service	NOUN
taxlaw-2804	406	32	”	"	PUNCT
taxlaw-2804	406	33	)	)	PUNCT
taxlaw-2804	406	34	may	may	AUX
taxlaw-2804	406	35	not	not	PART
taxlaw-2804	406	36	cure	cure	VERB
taxlaw-2804	406	37	the	the	DET
taxlaw-2804	406	38	abuse	abuse	NOUN
taxlaw-2804	406	39	by	by	ADP
taxlaw-2804	406	40	requiring	require	VERB
taxlaw-2804	406	41	that	that	SCONJ
taxlaw-2804	406	42	the	the	DET
taxlaw-2804	406	43	partnership	partnership	NOUN
taxlaw-2804	406	44	use	use	VERB
taxlaw-2804	406	45	the	the	DET
taxlaw-2804	406	46	remedial	remedial	ADJ
taxlaw-2804	406	47	method	method	NOUN
taxlaw-2804	406	48	.	.	PUNCT
taxlaw-2804	407	1	61	61	NUM
taxlaw-2804	407	2	f.	f.	PROPN
taxlaw-2804	407	3	other	other	ADJ
taxlaw-2804	407	4	constraints	constraint	NOUN
taxlaw-2804	407	5	the	the	DET
taxlaw-2804	407	6	code	code	NOUN
taxlaw-2804	407	7	contains	contain	VERB
taxlaw-2804	407	8	other	other	ADJ
taxlaw-2804	407	9	provisions	provision	NOUN
taxlaw-2804	407	10	designed	design	VERB
taxlaw-2804	407	11	to	to	PART
taxlaw-2804	407	12	foreclose	foreclose	VERB
taxlaw-2804	407	13	the	the	DET
taxlaw-2804	407	14	ability	ability	NOUN
taxlaw-2804	407	15	of	of	ADP
taxlaw-2804	407	16	potential	potential	ADJ
taxlaw-2804	407	17	transactions	transaction	NOUN
taxlaw-2804	407	18	to	to	PART
taxlaw-2804	407	19	circumvent	circumvent	VERB
taxlaw-2804	407	20	the	the	DET
taxlaw-2804	407	21	purpose	purpose	NOUN
taxlaw-2804	407	22	of	of	ADP
taxlaw-2804	407	23	§	§	PROPN
taxlaw-2804	407	24	704(c	704(c	PROPN
taxlaw-2804	407	25	)	)	PUNCT
taxlaw-2804	407	26	.	.	PUNCT
taxlaw-2804	408	1	for	for	ADP
taxlaw-2804	408	2	example	example	NOUN
taxlaw-2804	408	3	,	,	PUNCT
taxlaw-2804	408	4	§	§	PROPN
taxlaw-2804	408	5	§	§	PROPN
taxlaw-2804	408	6	704(c)(1)(b	704(c)(1)(b	PROPN
taxlaw-2804	408	7	)	)	PUNCT
taxlaw-2804	408	8	and	and	CCONJ
taxlaw-2804	408	9	737	737	NUM
taxlaw-2804	408	10	prevent	prevent	ADJ
taxlaw-2804	408	11	partnerships	partnership	NOUN
taxlaw-2804	408	12	from	from	ADP
taxlaw-2804	408	13	avoiding	avoid	VERB
taxlaw-2804	408	14	the	the	DET
taxlaw-2804	408	15	consequences	consequence	NOUN
taxlaw-2804	408	16	that	that	PRON
taxlaw-2804	408	17	follow	follow	VERB
taxlaw-2804	408	18	from	from	ADP
taxlaw-2804	408	19	§	§	PROPN
taxlaw-2804	408	20	704(c	704(c	PROPN
taxlaw-2804	408	21	)	)	PUNCT
taxlaw-2804	408	22	by	by	ADP
taxlaw-2804	408	23	distributing	distribute	VERB
taxlaw-2804	408	24	property	property	NOUN
taxlaw-2804	408	25	to	to	ADP
taxlaw-2804	408	26	a	a	DET
taxlaw-2804	408	27	different	different	ADJ
taxlaw-2804	408	28	partner	partner	NOUN
taxlaw-2804	408	29	than	than	ADP
taxlaw-2804	408	30	the	the	DET
taxlaw-2804	408	31	partner	partner	NOUN
taxlaw-2804	408	32	who	who	PRON
taxlaw-2804	408	33	contributed	contribute	VERB
taxlaw-2804	408	34	the	the	DET
taxlaw-2804	408	35	property	property	NOUN
taxlaw-2804	408	36	62	62	NUM
taxlaw-2804	408	37	or	or	CCONJ
taxlaw-2804	408	38	by	by	ADP
taxlaw-2804	408	39	liquidating	liquidate	VERB
taxlaw-2804	408	40	a	a	DET
taxlaw-2804	408	41	contributing	contributing	NOUN
taxlaw-2804	408	42	partner‟s	partner‟s	NUM
taxlaw-2804	408	43	interest	interest	NOUN
taxlaw-2804	408	44	prior	prior	ADV
taxlaw-2804	408	45	to	to	ADP
taxlaw-2804	408	46	sale	sale	NOUN
taxlaw-2804	408	47	by	by	ADP
taxlaw-2804	408	48	the	the	DET
taxlaw-2804	408	49	partnership	partnership	NOUN
taxlaw-2804	408	50	of	of	ADP
taxlaw-2804	408	51	the	the	DET
taxlaw-2804	408	52	contributed	contribute	VERB
taxlaw-2804	408	53	property	property	NOUN
taxlaw-2804	408	54	.	.	PUNCT
taxlaw-2804	409	1	63	63	NUM
taxlaw-2804	409	2	also	also	ADV
taxlaw-2804	409	3	,	,	PUNCT
taxlaw-2804	409	4	§	§	PROPN
taxlaw-2804	409	5	704(c)(1)(c	704(c)(1)(c	NUM
taxlaw-2804	409	6	)	)	PUNCT
taxlaw-2804	409	7	provides	provide	VERB
taxlaw-2804	409	8	that	that	SCONJ
taxlaw-2804	409	9	a	a	DET
taxlaw-2804	409	10	partnership	partnership	NOUN
taxlaw-2804	409	11	can	can	AUX
taxlaw-2804	409	12	not	not	PART
taxlaw-2804	409	13	allocate	allocate	VERB
taxlaw-2804	409	14	59	59	NUM
taxlaw-2804	409	15	for	for	ADP
taxlaw-2804	409	16	further	further	ADJ
taxlaw-2804	409	17	discussion	discussion	NOUN
taxlaw-2804	409	18	,	,	PUNCT
taxlaw-2804	409	19	see	see	VERB
taxlaw-2804	409	20	i	i	PRON
taxlaw-2804	409	21	d.	d.	PROPN
taxlaw-2804	409	22	at	at	ADP
taxlaw-2804	409	23	87	87	NUM
taxlaw-2804	409	24	;	;	PUNCT
taxlaw-2804	409	25	laura	laura	PROPN
taxlaw-2804	409	26	cunningham	cunningham	PROPN
taxlaw-2804	409	27	,	,	PUNCT
taxlaw-2804	409	28	use	use	NOUN
taxlaw-2804	409	29	and	and	CCONJ
taxlaw-2804	409	30	abuse	abuse	NOUN
taxlaw-2804	409	31	of	of	ADP
taxlaw-2804	409	32	section	section	NOUN
taxlaw-2804	409	33	704(c	704(c	PROPN
taxlaw-2804	409	34	)	)	PUNCT
taxlaw-2804	409	35	,	,	PUNCT
taxlaw-2804	409	36	3	3	NUM
taxlaw-2804	409	37	fla	fla	NOUN
taxlaw-2804	409	38	.	.	PUNCT
taxlaw-2804	410	1	tax	tax	PROPN
taxlaw-2804	410	2	rev	rev	PROPN
taxlaw-2804	410	3	.	.	PROPN
taxlaw-2804	410	4	93	93	NUM
taxlaw-2804	410	5	,	,	PUNCT
taxlaw-2804	410	6	116–17	116–17	NUM
taxlaw-2804	410	7	(	(	PUNCT
taxlaw-2804	410	8	1996	1996	NUM
taxlaw-2804	410	9	)	)	PUNCT
taxlaw-2804	410	10	.	.	PUNCT
taxlaw-2804	411	1	60	60	NUM
taxlaw-2804	411	2	t.d	t.d	NOUN
taxlaw-2804	411	3	.	.	PROPN
taxlaw-2804	411	4	8585	8585	NUM
taxlaw-2804	411	5	,	,	PUNCT
taxlaw-2804	411	6	1995	1995	NUM
taxlaw-2804	411	7	-	-	SYM
taxlaw-2804	411	8	1	1	NUM
taxlaw-2804	411	9	c.b	c.b	PROPN
taxlaw-2804	411	10	.	.	PROPN
taxlaw-2804	411	11	120	120	NUM
taxlaw-2804	411	12	.	.	X
taxlaw-2804	411	13	61	61	NUM
taxlaw-2804	411	14	treas	trea	NOUN
taxlaw-2804	411	15	.	.	PUNCT
taxlaw-2804	412	1	reg	reg	PROPN
taxlaw-2804	412	2	.	.	PUNCT
taxlaw-2804	413	1	§	§	PROPN
taxlaw-2804	413	2	1.704	1.704	NUM
taxlaw-2804	413	3	-	-	SYM
taxlaw-2804	413	4	3(d)(5)(ii	3(d)(5)(ii	NUM
taxlaw-2804	413	5	)	)	PUNCT
taxlaw-2804	413	6	(	(	PUNCT
taxlaw-2804	413	7	2010	2010	NUM
taxlaw-2804	413	8	)	)	PUNCT
taxlaw-2804	413	9	.	.	PUNCT
taxlaw-2804	414	1	62	62	NUM
taxlaw-2804	414	2	to	to	PART
taxlaw-2804	414	3	illustrate	illustrate	VERB
taxlaw-2804	414	4	the	the	DET
taxlaw-2804	414	5	operation	operation	NOUN
taxlaw-2804	414	6	of	of	ADP
taxlaw-2804	414	7	§	§	PROPN
taxlaw-2804	414	8	704(c)(1)(b	704(c)(1)(b	PROPN
taxlaw-2804	414	9	)	)	PUNCT
taxlaw-2804	414	10	,	,	PUNCT
taxlaw-2804	414	11	assume	assume	VERB
taxlaw-2804	414	12	,	,	PUNCT
taxlaw-2804	414	13	for	for	ADP
taxlaw-2804	414	14	example	example	NOUN
taxlaw-2804	414	15	,	,	PUNCT
taxlaw-2804	414	16	a	a	PRON
taxlaw-2804	414	17	owns	own	VERB
taxlaw-2804	414	18	a	a	DET
taxlaw-2804	414	19	piece	piece	NOUN
taxlaw-2804	414	20	of	of	ADP
taxlaw-2804	414	21	land	land	NOUN
taxlaw-2804	414	22	that	that	PRON
taxlaw-2804	414	23	a	a	DET
taxlaw-2804	414	24	acquired	acquire	VERB
taxlaw-2804	414	25	some	some	DET
taxlaw-2804	414	26	time	time	NOUN
taxlaw-2804	414	27	ago	ago	ADV
taxlaw-2804	414	28	for	for	ADP
taxlaw-2804	414	29	$	$	SYM
taxlaw-2804	414	30	5,000	5,000	NUM
taxlaw-2804	414	31	.	.	PUNCT
taxlaw-2804	415	1	the	the	DET
taxlaw-2804	415	2	land	land	NOUN
taxlaw-2804	415	3	is	be	AUX
taxlaw-2804	415	4	currently	currently	ADV
taxlaw-2804	415	5	worth	worth	ADJ
taxlaw-2804	415	6	$	$	SYM
taxlaw-2804	415	7	15,000	15,000	NUM
taxlaw-2804	415	8	.	.	PUNCT
taxlaw-2804	416	1	a	a	PRON
taxlaw-2804	416	2	contributes	contribute	VERB
taxlaw-2804	416	3	the	the	DET
taxlaw-2804	416	4	land	land	NOUN
taxlaw-2804	416	5	,	,	PUNCT
taxlaw-2804	416	6	b	b	NOUN
taxlaw-2804	416	7	contributes	contribute	VERB
taxlaw-2804	416	8	$	$	SYM
taxlaw-2804	416	9	15,000	15,000	NUM
taxlaw-2804	416	10	cash	cash	NOUN
taxlaw-2804	416	11	,	,	PUNCT
taxlaw-2804	416	12	and	and	CCONJ
taxlaw-2804	416	13	c	c	NOUN
taxlaw-2804	416	14	contributes	contribute	VERB
taxlaw-2804	416	15	$	$	SYM
taxlaw-2804	416	16	15,000	15,000	NUM
taxlaw-2804	416	17	cash	cash	NOUN
taxlaw-2804	416	18	to	to	ADP
taxlaw-2804	416	19	the	the	DET
taxlaw-2804	416	20	newly	newly	ADV
taxlaw-2804	416	21	formed	form	VERB
taxlaw-2804	416	22	abc	abc	PROPN
taxlaw-2804	416	23	partnership	partnership	PROPN
taxlaw-2804	416	24	,	,	PUNCT
taxlaw-2804	416	25	each	each	PRON
taxlaw-2804	416	26	in	in	ADP
taxlaw-2804	416	27	exchange	exchange	NOUN
taxlaw-2804	416	28	for	for	ADP
taxlaw-2804	416	29	a	a	DET
taxlaw-2804	416	30	one	one	NUM
taxlaw-2804	416	31	-	-	PUNCT
taxlaw-2804	416	32	third	third	NOUN
taxlaw-2804	416	33	interest	interest	NOUN
taxlaw-2804	416	34	in	in	ADP
taxlaw-2804	416	35	the	the	DET
taxlaw-2804	416	36	abc	abc	PROPN
taxlaw-2804	416	37	partnership	partnership	PROPN
taxlaw-2804	416	38	.	.	PUNCT
taxlaw-2804	417	1	a	a	PRON
taxlaw-2804	417	2	does	do	AUX
taxlaw-2804	417	3	not	not	PART
taxlaw-2804	417	4	recognize	recognize	VERB
taxlaw-2804	417	5	any	any	DET
taxlaw-2804	417	6	gain	gain	NOUN
taxlaw-2804	417	7	as	as	ADP
taxlaw-2804	417	8	a	a	DET
taxlaw-2804	417	9	result	result	NOUN
taxlaw-2804	417	10	of	of	ADP
taxlaw-2804	417	11	the	the	DET
taxlaw-2804	417	12	contribution	contribution	NOUN
taxlaw-2804	417	13	.	.	PUNCT
taxlaw-2804	418	1	i.r.c	i.r.c	NOUN
taxlaw-2804	418	2	.	.	PUNCT
taxlaw-2804	419	1	§	§	PROPN
taxlaw-2804	419	2	721(a	721(a	PROPN
taxlaw-2804	419	3	)	)	PUNCT
taxlaw-2804	419	4	(	(	PUNCT
taxlaw-2804	419	5	2010	2010	NUM
taxlaw-2804	419	6	)	)	PUNCT
taxlaw-2804	419	7	.	.	PUNCT
taxlaw-2804	420	1	the	the	DET
taxlaw-2804	420	2	abc	abc	PROPN
taxlaw-2804	420	3	partnership‟s	partnership‟	VERB
taxlaw-2804	420	4	basis	basis	NOUN
taxlaw-2804	420	5	in	in	ADP
taxlaw-2804	420	6	the	the	DET
taxlaw-2804	420	7	land	land	NOUN
taxlaw-2804	420	8	is	be	AUX
taxlaw-2804	420	9	$	$	SYM
taxlaw-2804	420	10	5,000	5,000	NUM
taxlaw-2804	420	11	.	.	PUNCT
taxlaw-2804	420	12	i.r.c	i.r.c	NOUN
taxlaw-2804	420	13	.	.	PUNCT
taxlaw-2804	421	1	§	§	PROPN
taxlaw-2804	421	2	723	723	NUM
taxlaw-2804	421	3	(	(	PUNCT
taxlaw-2804	421	4	2010	2010	NUM
taxlaw-2804	421	5	)	)	PUNCT
taxlaw-2804	421	6	.	.	PUNCT
taxlaw-2804	422	1	a‟s	a‟s	VERB
taxlaw-2804	422	2	initial	initial	ADJ
taxlaw-2804	422	3	basis	basis	NOUN
taxlaw-2804	422	4	in	in	ADP
taxlaw-2804	422	5	his	his	PRON
taxlaw-2804	422	6	or	or	CCONJ
taxlaw-2804	422	7	her	her	PRON
taxlaw-2804	422	8	interest	interest	NOUN
taxlaw-2804	422	9	in	in	ADP
taxlaw-2804	422	10	the	the	DET
taxlaw-2804	422	11	partnership	partnership	NOUN
taxlaw-2804	422	12	is	be	AUX
taxlaw-2804	422	13	$	$	SYM
taxlaw-2804	422	14	5,000	5,000	NUM
taxlaw-2804	422	15	,	,	PUNCT
taxlaw-2804	422	16	b‟s	b‟s	NOUN
taxlaw-2804	422	17	initial	initial	ADJ
taxlaw-2804	422	18	basis	basis	NOUN
taxlaw-2804	422	19	in	in	ADP
taxlaw-2804	422	20	his	his	PRON
taxlaw-2804	422	21	or	or	CCONJ
taxlaw-2804	422	22	her	her	PRON
taxlaw-2804	422	23	interest	interest	NOUN
taxlaw-2804	422	24	in	in	ADP
taxlaw-2804	422	25	the	the	DET
taxlaw-2804	422	26	partnership	partnership	NOUN
taxlaw-2804	422	27	is	be	AUX
taxlaw-2804	422	28	$	$	SYM
taxlaw-2804	422	29	15,000	15,000	NUM
taxlaw-2804	422	30	,	,	PUNCT
taxlaw-2804	422	31	and	and	CCONJ
taxlaw-2804	422	32	c‟s	c‟	VERB
taxlaw-2804	422	33	initial	initial	ADJ
taxlaw-2804	422	34	basis	basis	NOUN
taxlaw-2804	422	35	in	in	ADP
taxlaw-2804	422	36	his	his	PRON
taxlaw-2804	422	37	or	or	CCONJ
taxlaw-2804	422	38	her	her	PRON
taxlaw-2804	422	39	interest	interest	NOUN
taxlaw-2804	422	40	in	in	ADP
taxlaw-2804	422	41	the	the	DET
taxlaw-2804	422	42	partnership	partnership	NOUN
taxlaw-2804	422	43	is	be	AUX
taxlaw-2804	422	44	$	$	SYM
taxlaw-2804	422	45	15,000	15,000	NUM
taxlaw-2804	422	46	.	.	PUNCT
taxlaw-2804	422	47	i.r.c	i.r.c	NOUN
taxlaw-2804	422	48	.	.	PUNCT
taxlaw-2804	423	1	§	§	PROPN
taxlaw-2804	423	2	722	722	NUM
taxlaw-2804	423	3	(	(	PUNCT
taxlaw-2804	423	4	2010	2010	NUM
taxlaw-2804	423	5	)	)	PUNCT
taxlaw-2804	423	6	.	.	PUNCT
taxlaw-2804	424	1	if	if	SCONJ
taxlaw-2804	424	2	the	the	DET
taxlaw-2804	424	3	partnership	partnership	NOUN
taxlaw-2804	424	4	sold	sell	VERB
taxlaw-2804	424	5	the	the	DET
taxlaw-2804	424	6	land	land	NOUN
taxlaw-2804	424	7	for	for	ADP
taxlaw-2804	424	8	$	$	SYM
taxlaw-2804	424	9	15,000	15,000	NUM
taxlaw-2804	424	10	,	,	PUNCT
taxlaw-2804	424	11	the	the	DET
taxlaw-2804	424	12	partnership	partnership	NOUN
taxlaw-2804	424	13	would	would	AUX
taxlaw-2804	424	14	recognize	recognize	VERB
taxlaw-2804	424	15	$	$	SYM
taxlaw-2804	424	16	10,000	10,000	NUM
taxlaw-2804	424	17	of	of	ADP
taxlaw-2804	424	18	tax	tax	NOUN
taxlaw-2804	424	19	gain	gain	NOUN
taxlaw-2804	424	20	which	which	PRON
taxlaw-2804	424	21	would	would	AUX
taxlaw-2804	424	22	be	be	AUX
taxlaw-2804	424	23	allocated	allocate	VERB
taxlaw-2804	424	24	,	,	PUNCT
taxlaw-2804	424	25	in	in	ADP
taxlaw-2804	424	26	its	its	PRON
taxlaw-2804	424	27	entirety	entirety	NOUN
taxlaw-2804	424	28	,	,	PUNCT
taxlaw-2804	424	29	to	to	ADP
taxlaw-2804	424	30	a	a	DET
taxlaw-2804	424	31	regardless	regardless	ADV
taxlaw-2804	424	32	of	of	ADP
taxlaw-2804	424	33	which	which	DET
taxlaw-2804	424	34	method	method	NOUN
taxlaw-2804	424	35	the	the	DET
taxlaw-2804	424	36	partnership	partnership	NOUN
taxlaw-2804	424	37	uses	use	VERB
taxlaw-2804	424	38	for	for	ADP
taxlaw-2804	424	39	making	make	VERB
taxlaw-2804	424	40	§	§	PROPN
taxlaw-2804	424	41	704(c	704(c	PROPN
taxlaw-2804	424	42	)	)	PUNCT
taxlaw-2804	424	43	allocations	allocation	NOUN
taxlaw-2804	424	44	.	.	PUNCT
taxlaw-2804	425	1	instead	instead	ADV
taxlaw-2804	425	2	of	of	ADP
taxlaw-2804	425	3	selling	sell	VERB
taxlaw-2804	425	4	the	the	DET
taxlaw-2804	425	5	land	land	NOUN
taxlaw-2804	425	6	,	,	PUNCT
taxlaw-2804	425	7	assume	assume	VERB
taxlaw-2804	425	8	the	the	DET
taxlaw-2804	425	9	partnership	partnership	NOUN
taxlaw-2804	425	10	distributes	distribute	VERB
taxlaw-2804	425	11	the	the	DET
taxlaw-2804	425	12	land	land	NOUN
taxlaw-2804	425	13	to	to	ADP
taxlaw-2804	425	14	b	b	NOUN
taxlaw-2804	425	15	in	in	ADP
taxlaw-2804	425	16	liquidation	liquidation	NOUN
taxlaw-2804	425	17	of	of	ADP
taxlaw-2804	425	18	b‟s	b‟s	NOUN
taxlaw-2804	425	19	interest	interest	NOUN
taxlaw-2804	425	20	in	in	ADP
taxlaw-2804	425	21	the	the	DET
taxlaw-2804	425	22	partnership	partnership	NOUN
taxlaw-2804	425	23	,	,	PUNCT
taxlaw-2804	425	24	and	and	CCONJ
taxlaw-2804	425	25	,	,	PUNCT
taxlaw-2804	425	26	in	in	ADP
taxlaw-2804	425	27	a	a	DET
taxlaw-2804	425	28	subsequent	subsequent	ADJ
taxlaw-2804	425	29	year	year	NOUN
taxlaw-2804	425	30	,	,	PUNCT
taxlaw-2804	425	31	distributes	distribute	VERB
taxlaw-2804	425	32	$	$	SYM
taxlaw-2804	425	33	15,000	15,000	NUM
taxlaw-2804	425	34	cash	cash	NOUN
taxlaw-2804	425	35	to	to	ADP
taxlaw-2804	425	36	each	each	PRON
taxlaw-2804	425	37	of	of	ADP
taxlaw-2804	425	38	a	a	PRON
taxlaw-2804	425	39	and	and	CCONJ
taxlaw-2804	425	40	b	b	NOUN
taxlaw-2804	425	41	in	in	ADP
taxlaw-2804	425	42	liquidation	liquidation	NOUN
taxlaw-2804	425	43	of	of	ADP
taxlaw-2804	425	44	the	the	DET
taxlaw-2804	425	45	partnership	partnership	NOUN
taxlaw-2804	425	46	.	.	PUNCT
taxlaw-2804	426	1	absent	absent	ADJ
taxlaw-2804	426	2	a	a	DET
taxlaw-2804	426	3	special	special	ADJ
taxlaw-2804	426	4	rule	rule	NOUN
taxlaw-2804	426	5	(	(	PUNCT
taxlaw-2804	426	6	and	and	CCONJ
taxlaw-2804	426	7	assuming	assume	VERB
taxlaw-2804	426	8	§	§	PROPN
taxlaw-2804	426	9	751(b	751(b	PROPN
taxlaw-2804	426	10	)	)	PUNCT
taxlaw-2804	426	11	does	do	AUX
taxlaw-2804	426	12	not	not	PART
taxlaw-2804	426	13	apply	apply	VERB
taxlaw-2804	426	14	and	and	CCONJ
taxlaw-2804	426	15	assuming	assume	VERB
taxlaw-2804	426	16	that	that	SCONJ
taxlaw-2804	426	17	the	the	DET
taxlaw-2804	426	18	land	land	NOUN
taxlaw-2804	426	19	is	be	AUX
taxlaw-2804	426	20	not	not	PART
taxlaw-2804	426	21	inventory	inventory	NOUN
taxlaw-2804	426	22	)	)	PUNCT
taxlaw-2804	426	23	,	,	PUNCT
taxlaw-2804	426	24	no	no	DET
taxlaw-2804	426	25	gain	gain	NOUN
taxlaw-2804	426	26	or	or	CCONJ
taxlaw-2804	426	27	loss	loss	NOUN
taxlaw-2804	426	28	would	would	AUX
taxlaw-2804	426	29	be	be	AUX
taxlaw-2804	426	30	recognized	recognize	VERB
taxlaw-2804	426	31	by	by	ADP
taxlaw-2804	426	32	the	the	DET
taxlaw-2804	426	33	abc	abc	PROPN
taxlaw-2804	426	34	partnership	partnership	PROPN
taxlaw-2804	426	35	,	,	PUNCT
taxlaw-2804	426	36	a	a	DET
taxlaw-2804	426	37	,	,	PUNCT
taxlaw-2804	426	38	b	b	NOUN
taxlaw-2804	426	39	,	,	PUNCT
taxlaw-2804	426	40	or	or	CCONJ
taxlaw-2804	426	41	c	c	NOUN
taxlaw-2804	426	42	as	as	ADP
taxlaw-2804	426	43	a	a	DET
taxlaw-2804	426	44	result	result	NOUN
taxlaw-2804	426	45	of	of	ADP
taxlaw-2804	426	46	the	the	DET
taxlaw-2804	426	47	distribution	distribution	NOUN
taxlaw-2804	426	48	.	.	PUNCT
taxlaw-2804	427	1	i.r.c	i.r.c	NOUN
taxlaw-2804	427	2	.	.	PUNCT
taxlaw-2804	428	1	§	§	PROPN
taxlaw-2804	428	2	§	§	PROPN
taxlaw-2804	428	3	731(a	731(a	PROPN
taxlaw-2804	428	4	)	)	PUNCT
taxlaw-2804	428	5	,	,	PUNCT
taxlaw-2804	428	6	731(b	731(b	NUM
taxlaw-2804	428	7	)	)	PUNCT
taxlaw-2804	428	8	(	(	PUNCT
taxlaw-2804	428	9	2010	2010	NUM
taxlaw-2804	428	10	)	)	PUNCT
taxlaw-2804	428	11	.	.	PUNCT
taxlaw-2804	429	1	b‟s	b‟s	NOUN
taxlaw-2804	429	2	basis	basis	NOUN
taxlaw-2804	429	3	in	in	ADP
taxlaw-2804	429	4	the	the	DET
taxlaw-2804	429	5	land	land	NOUN
taxlaw-2804	429	6	would	would	AUX
taxlaw-2804	429	7	equal	equal	VERB
taxlaw-2804	429	8	$	$	SYM
taxlaw-2804	429	9	15,000	15,000	NUM
taxlaw-2804	429	10	(	(	PUNCT
taxlaw-2804	429	11	b‟s	b‟s	NOUN
taxlaw-2804	429	12	basis	basis	NOUN
taxlaw-2804	429	13	in	in	ADP
taxlaw-2804	429	14	his	his	PRON
taxlaw-2804	429	15	or	or	CCONJ
taxlaw-2804	429	16	her	her	PRON
taxlaw-2804	429	17	interest	interest	NOUN
taxlaw-2804	429	18	in	in	ADP
taxlaw-2804	429	19	the	the	DET
taxlaw-2804	429	20	partnership	partnership	NOUN
taxlaw-2804	429	21	prior	prior	ADV
taxlaw-2804	429	22	to	to	ADP
taxlaw-2804	429	23	liquidation	liquidation	NOUN
taxlaw-2804	429	24	)	)	PUNCT
taxlaw-2804	429	25	.	.	PUNCT
taxlaw-2804	430	1	i.r.c	i.r.c	NOUN
taxlaw-2804	430	2	.	.	PUNCT
taxlaw-2804	431	1	§	§	PROPN
taxlaw-2804	431	2	732(b	732(b	PROPN
taxlaw-2804	431	3	)	)	PUNCT
taxlaw-2804	431	4	(	(	PUNCT
taxlaw-2804	431	5	2010	2010	NUM
taxlaw-2804	431	6	)	)	PUNCT
taxlaw-2804	431	7	.	.	PUNCT
taxlaw-2804	432	1	a	a	PRON
taxlaw-2804	432	2	recognizes	recognize	VERB
taxlaw-2804	432	3	$	$	SYM
taxlaw-2804	432	4	10,000	10,000	NUM
taxlaw-2804	432	5	of	of	ADP
taxlaw-2804	432	6	gain	gain	NOUN
taxlaw-2804	432	7	upon	upon	SCONJ
taxlaw-2804	432	8	receipt	receipt	NOUN
taxlaw-2804	432	9	of	of	ADP
taxlaw-2804	432	10	$	$	SYM
taxlaw-2804	432	11	15,000	15,000	NUM
taxlaw-2804	432	12	cash	cash	NOUN
taxlaw-2804	432	13	on	on	ADP
taxlaw-2804	432	14	liquidation	liquidation	NOUN
taxlaw-2804	432	15	of	of	ADP
taxlaw-2804	432	16	the	the	DET
taxlaw-2804	432	17	partnership	partnership	NOUN
taxlaw-2804	432	18	.	.	PUNCT
taxlaw-2804	433	1	therefore	therefore	ADV
taxlaw-2804	433	2	,	,	PUNCT
taxlaw-2804	433	3	a	a	PRON
taxlaw-2804	433	4	eventually	eventually	ADV
taxlaw-2804	433	5	recognizes	recognize	VERB
taxlaw-2804	433	6	an	an	DET
taxlaw-2804	433	7	amount	amount	NOUN
taxlaw-2804	433	8	of	of	ADP
taxlaw-2804	433	9	gain	gain	NOUN
taxlaw-2804	433	10	equal	equal	ADJ
taxlaw-2804	433	11	to	to	ADP
taxlaw-2804	433	12	the	the	DET
taxlaw-2804	433	13	built	build	VERB
taxlaw-2804	433	14	-	-	PUNCT
taxlaw-2804	433	15	in	in	ADP
taxlaw-2804	433	16	gain	gain	NOUN
taxlaw-2804	433	17	that	that	PRON
taxlaw-2804	433	18	existed	exist	VERB
taxlaw-2804	433	19	when	when	SCONJ
taxlaw-2804	433	20	the	the	DET
taxlaw-2804	433	21	property	property	NOUN
taxlaw-2804	433	22	was	be	AUX
taxlaw-2804	433	23	contributed	contribute	VERB
taxlaw-2804	433	24	to	to	ADP
taxlaw-2804	433	25	the	the	DET
taxlaw-2804	433	26	partnership	partnership	NOUN
taxlaw-2804	433	27	.	.	PUNCT
taxlaw-2804	434	1	however	however	ADV
taxlaw-2804	434	2	,	,	PUNCT
taxlaw-2804	434	3	the	the	DET
taxlaw-2804	434	4	gain	gain	NOUN
taxlaw-2804	434	5	is	be	AUX
taxlaw-2804	434	6	not	not	PART
taxlaw-2804	434	7	recognized	recognize	VERB
taxlaw-2804	434	8	until	until	ADP
taxlaw-2804	434	9	liquidation	liquidation	NOUN
taxlaw-2804	434	10	.	.	PUNCT
taxlaw-2804	435	1	if	if	SCONJ
taxlaw-2804	435	2	the	the	DET
taxlaw-2804	435	3	land	land	NOUN
taxlaw-2804	435	4	is	be	AUX
taxlaw-2804	435	5	distributed	distribute	VERB
taxlaw-2804	435	6	to	to	ADP
taxlaw-2804	435	7	b	b	NOUN
taxlaw-2804	435	8	within	within	ADP
taxlaw-2804	435	9	7	7	NUM
taxlaw-2804	435	10	years	year	NOUN
taxlaw-2804	435	11	of	of	ADP
taxlaw-2804	435	12	a‟s	a‟s	PROPN
taxlaw-2804	435	13	contribution	contribution	NOUN
taxlaw-2804	435	14	of	of	ADP
taxlaw-2804	435	15	the	the	DET
taxlaw-2804	435	16	land	land	NOUN
taxlaw-2804	435	17	to	to	ADP
taxlaw-2804	435	18	the	the	DET
taxlaw-2804	435	19	partnership	partnership	NOUN
taxlaw-2804	435	20	,	,	PUNCT
taxlaw-2804	435	21	however	however	ADV
taxlaw-2804	435	22	,	,	PUNCT
taxlaw-2804	435	23	§	§	PROPN
taxlaw-2804	435	24	704(c)(1)(b	704(c)(1)(b	PROPN
taxlaw-2804	435	25	)	)	PUNCT
taxlaw-2804	435	26	requires	require	VERB
taxlaw-2804	435	27	that	that	SCONJ
taxlaw-2804	435	28	a	a	DET
taxlaw-2804	435	29	recognize	recognize	NOUN
taxlaw-2804	435	30	$	$	SYM
taxlaw-2804	435	31	10,000	10,000	NUM
taxlaw-2804	435	32	of	of	ADP
taxlaw-2804	435	33	gain	gain	NOUN
taxlaw-2804	435	34	from	from	ADP
taxlaw-2804	435	35	a	a	DET
taxlaw-2804	435	36	deemed	deem	VERB
taxlaw-2804	435	37	sale	sale	NOUN
taxlaw-2804	435	38	of	of	ADP
taxlaw-2804	435	39	the	the	DET
taxlaw-2804	435	40	land	land	NOUN
taxlaw-2804	435	41	at	at	ADP
taxlaw-2804	435	42	the	the	DET
taxlaw-2804	435	43	time	time	NOUN
taxlaw-2804	435	44	at	at	ADP
taxlaw-2804	435	45	which	which	PRON
taxlaw-2804	435	46	the	the	DET
taxlaw-2804	435	47	land	land	NOUN
taxlaw-2804	435	48	is	be	AUX
taxlaw-2804	435	49	distributed	distribute	VERB
taxlaw-2804	435	50	to	to	ADP
taxlaw-2804	435	51	b.	b.	PROPN
taxlaw-2804	435	52	63	63	NUM
taxlaw-2804	435	53	to	to	PART
taxlaw-2804	435	54	illustrate	illustrate	VERB
taxlaw-2804	435	55	the	the	DET
taxlaw-2804	435	56	operation	operation	NOUN
taxlaw-2804	435	57	of	of	ADP
taxlaw-2804	435	58	§	§	PROPN
taxlaw-2804	435	59	737	737	NUM
taxlaw-2804	435	60	,	,	PUNCT
taxlaw-2804	435	61	assume	assume	VERB
taxlaw-2804	435	62	,	,	PUNCT
taxlaw-2804	435	63	for	for	ADP
taxlaw-2804	435	64	example	example	NOUN
taxlaw-2804	435	65	,	,	PUNCT
taxlaw-2804	435	66	a	a	PRON
taxlaw-2804	435	67	owns	own	VERB
taxlaw-2804	435	68	a	a	DET
taxlaw-2804	435	69	piece	piece	NOUN
taxlaw-2804	435	70	of	of	ADP
taxlaw-2804	435	71	land	land	NOUN
taxlaw-2804	435	72	(	(	PUNCT
taxlaw-2804	435	73	land	land	NOUN
taxlaw-2804	435	74	#	#	SYM
taxlaw-2804	435	75	1	1	NUM
taxlaw-2804	435	76	)	)	PUNCT
taxlaw-2804	435	77	that	that	PRON
taxlaw-2804	435	78	a	a	PRON
taxlaw-2804	435	79	acquired	acquire	VERB
taxlaw-2804	435	80	some	some	DET
taxlaw-2804	435	81	time	time	NOUN
taxlaw-2804	435	82	ago	ago	ADV
taxlaw-2804	435	83	for	for	ADP
taxlaw-2804	435	84	$	$	SYM
taxlaw-2804	435	85	5,000	5,000	NUM
taxlaw-2804	435	86	.	.	PUNCT
taxlaw-2804	436	1	the	the	DET
taxlaw-2804	436	2	land	land	NOUN
taxlaw-2804	436	3	is	be	AUX
taxlaw-2804	436	4	currently	currently	ADV
taxlaw-2804	436	5	worth	worth	ADJ
taxlaw-2804	436	6	$	$	SYM
taxlaw-2804	436	7	15,000	15,000	NUM
taxlaw-2804	436	8	.	.	PUNCT
taxlaw-2804	437	1	a	a	PRON
taxlaw-2804	437	2	contributes	contribute	VERB
taxlaw-2804	437	3	land	land	NOUN
taxlaw-2804	437	4	#	#	SYM
taxlaw-2804	437	5	1	1	NUM
taxlaw-2804	437	6	,	,	PUNCT
taxlaw-2804	437	7	b	b	NOUN
taxlaw-2804	437	8	contributes	contribute	VERB
taxlaw-2804	437	9	$	$	SYM
taxlaw-2804	437	10	15,000	15,000	NUM
taxlaw-2804	437	11	cash	cash	NOUN
taxlaw-2804	437	12	,	,	PUNCT
taxlaw-2804	437	13	and	and	CCONJ
taxlaw-2804	437	14	c	c	NOUN
taxlaw-2804	437	15	contributes	contribute	VERB
taxlaw-2804	437	16	$	$	SYM
taxlaw-2804	437	17	15,000	15,000	NUM
taxlaw-2804	437	18	cash	cash	NOUN
taxlaw-2804	437	19	to	to	ADP
taxlaw-2804	437	20	the	the	DET
taxlaw-2804	437	21	newly	newly	ADV
taxlaw-2804	437	22	formed	form	VERB
taxlaw-2804	437	23	abc	abc	PROPN
taxlaw-2804	437	24	partnership	partnership	PROPN
taxlaw-2804	437	25	,	,	PUNCT
taxlaw-2804	437	26	each	each	PRON
taxlaw-2804	437	27	in	in	ADP
taxlaw-2804	437	28	exchange	exchange	NOUN
taxlaw-2804	437	29	for	for	ADP
taxlaw-2804	437	30	a	a	DET
taxlaw-2804	437	31	one	one	NUM
taxlaw-2804	437	32	-	-	PUNCT
taxlaw-2804	437	33	third	third	NOUN
taxlaw-2804	437	34	interest	interest	NOUN
taxlaw-2804	437	35	in	in	ADP
taxlaw-2804	437	36	the	the	DET
taxlaw-2804	437	37	abc	abc	PROPN
taxlaw-2804	437	38	partnership	partnership	PROPN
taxlaw-2804	437	39	.	.	PUNCT
taxlaw-2804	438	1	a	a	PRON
taxlaw-2804	438	2	does	do	AUX
taxlaw-2804	438	3	not	not	PART
taxlaw-2804	438	4	recognize	recognize	VERB
taxlaw-2804	438	5	any	any	DET
taxlaw-2804	438	6	gain	gain	NOUN
taxlaw-2804	438	7	as	as	ADP
taxlaw-2804	438	8	a	a	DET
taxlaw-2804	438	9	result	result	NOUN
taxlaw-2804	438	10	of	of	ADP
taxlaw-2804	438	11	the	the	DET
taxlaw-2804	438	12	contribution	contribution	NOUN
taxlaw-2804	438	13	.	.	PUNCT
taxlaw-2804	439	1	i.r.c	i.r.c	NOUN
taxlaw-2804	439	2	.	.	PUNCT
taxlaw-2804	440	1	§	§	PROPN
taxlaw-2804	440	2	721(a	721(a	PROPN
taxlaw-2804	440	3	)	)	PUNCT
taxlaw-2804	440	4	.	.	PUNCT
taxlaw-2804	441	1	the	the	DET
taxlaw-2804	441	2	abc	abc	PROPN
taxlaw-2804	441	3	partnership‟s	partnership‟	VERB
taxlaw-2804	441	4	basis	basis	NOUN
taxlaw-2804	441	5	in	in	ADP
taxlaw-2804	441	6	land	land	NOUN
taxlaw-2804	441	7	#	#	SYM
taxlaw-2804	441	8	1	1	NUM
taxlaw-2804	441	9	is	be	AUX
taxlaw-2804	441	10	$	$	SYM
taxlaw-2804	441	11	5,000	5,000	NUM
taxlaw-2804	441	12	.	.	PUNCT
taxlaw-2804	441	13	i.r.c	i.r.c	NOUN
taxlaw-2804	441	14	.	.	PUNCT
taxlaw-2804	442	1	§	§	PROPN
taxlaw-2804	442	2	723	723	NUM
taxlaw-2804	442	3	.	.	PUNCT
taxlaw-2804	443	1	a‟s	a‟s	VERB
taxlaw-2804	443	2	initial	initial	ADJ
taxlaw-2804	443	3	basis	basis	NOUN
taxlaw-2804	443	4	in	in	ADP
taxlaw-2804	443	5	his	his	PRON
taxlaw-2804	443	6	or	or	CCONJ
taxlaw-2804	443	7	her	her	PRON
taxlaw-2804	443	8	interest	interest	NOUN
taxlaw-2804	443	9	in	in	ADP
taxlaw-2804	443	10	the	the	DET
taxlaw-2804	443	11	partnership	partnership	NOUN
taxlaw-2804	443	12	is	be	AUX
taxlaw-2804	443	13	$	$	SYM
taxlaw-2804	443	14	5,000	5,000	NUM
taxlaw-2804	443	15	,	,	PUNCT
taxlaw-2804	443	16	b‟s	b‟s	NOUN
taxlaw-2804	443	17	initial	initial	ADJ
taxlaw-2804	443	18	basis	basis	NOUN
taxlaw-2804	443	19	in	in	ADP
taxlaw-2804	443	20	his	his	PRON
taxlaw-2804	443	21	or	or	CCONJ
taxlaw-2804	443	22	her	her	PRON
taxlaw-2804	443	23	interest	interest	NOUN
taxlaw-2804	443	24	in	in	ADP
taxlaw-2804	443	25	the	the	DET
taxlaw-2804	443	26	partnership	partnership	NOUN
taxlaw-2804	443	27	is	be	AUX
taxlaw-2804	443	28	$	$	SYM
taxlaw-2804	443	29	15,000	15,000	NUM
taxlaw-2804	443	30	,	,	PUNCT
taxlaw-2804	443	31	and	and	CCONJ
taxlaw-2804	443	32	c‟s	c‟	VERB
taxlaw-2804	443	33	initial	initial	ADJ
taxlaw-2804	443	34	basis	basis	NOUN
taxlaw-2804	443	35	in	in	ADP
taxlaw-2804	443	36	his	his	PRON
taxlaw-2804	443	37	or	or	CCONJ
taxlaw-2804	443	38	her	her	PRON
taxlaw-2804	443	39	interest	interest	NOUN
taxlaw-2804	443	40	in	in	ADP
taxlaw-2804	443	41	the	the	DET
taxlaw-2804	443	42	partnership	partnership	NOUN
taxlaw-2804	443	43	is	be	AUX
taxlaw-2804	443	44	$	$	SYM
taxlaw-2804	443	45	15,000	15,000	NUM
taxlaw-2804	443	46	.	.	PUNCT
taxlaw-2804	444	1	i.r.c	i.r.c	NOUN
taxlaw-2804	444	2	.	.	PUNCT
taxlaw-2804	445	1	§	§	PROPN
taxlaw-2804	445	2	722	722	NUM
taxlaw-2804	445	3	.	.	PUNCT
taxlaw-2804	446	1	the	the	DET
taxlaw-2804	446	2	abc	abc	PROPN
taxlaw-2804	446	3	partnership	partnership	PROPN
taxlaw-2804	446	4	acquires	acquire	VERB
taxlaw-2804	446	5	an	an	DET
taxlaw-2804	446	6	additional	additional	ADJ
taxlaw-2804	446	7	parcel	parcel	NOUN
taxlaw-2804	446	8	of	of	ADP
taxlaw-2804	446	9	land	land	NOUN
taxlaw-2804	446	10	(	(	PUNCT
taxlaw-2804	446	11	“	"	PUNCT
taxlaw-2804	446	12	land	land	NOUN
taxlaw-2804	446	13	#	#	SYM
taxlaw-2804	446	14	2	2	NUM
taxlaw-2804	446	15	”	"	PUNCT
taxlaw-2804	446	16	)	)	PUNCT
taxlaw-2804	446	17	for	for	ADP
taxlaw-2804	446	18	$	$	SYM
taxlaw-2804	446	19	15,000	15,000	NUM
taxlaw-2804	446	20	.	.	PUNCT
taxlaw-2804	447	1	if	if	SCONJ
taxlaw-2804	447	2	the	the	DET
taxlaw-2804	447	3	partnership	partnership	NOUN
taxlaw-2804	447	4	sold	sell	VERB
taxlaw-2804	447	5	land	land	NOUN
taxlaw-2804	447	6	#	#	SYM
taxlaw-2804	447	7	1	1	NUM
taxlaw-2804	447	8	264	264	NUM
taxlaw-2804	447	9	columbia	columbia	PROPN
taxlaw-2804	447	10	journal	journal	PROPN
taxlaw-2804	447	11	of	of	ADP
taxlaw-2804	447	12	tax	tax	NOUN
taxlaw-2804	447	13	law	law	NOUN
taxlaw-2804	448	1	[	[	X
taxlaw-2804	448	2	vol.2:247	vol.2:247	PROPN
taxlaw-2804	448	3	any	any	DET
taxlaw-2804	448	4	portion	portion	NOUN
taxlaw-2804	448	5	of	of	ADP
taxlaw-2804	448	6	a	a	DET
taxlaw-2804	448	7	pre	pre	ADJ
taxlaw-2804	448	8	-	-	ADJ
taxlaw-2804	448	9	contribution	contribution	ADJ
taxlaw-2804	448	10	loss	loss	NOUN
taxlaw-2804	448	11	with	with	ADP
taxlaw-2804	448	12	respect	respect	NOUN
taxlaw-2804	448	13	to	to	ADP
taxlaw-2804	448	14	property	property	NOUN
taxlaw-2804	448	15	contributed	contribute	VERB
taxlaw-2804	448	16	to	to	ADP
taxlaw-2804	448	17	a	a	DET
taxlaw-2804	448	18	partnership	partnership	NOUN
taxlaw-2804	448	19	to	to	ADP
taxlaw-2804	448	20	a	a	DET
taxlaw-2804	448	21	partner	partner	NOUN
taxlaw-2804	448	22	other	other	ADJ
taxlaw-2804	448	23	than	than	ADP
taxlaw-2804	448	24	the	the	DET
taxlaw-2804	448	25	contributing	contribute	VERB
taxlaw-2804	448	26	partner	partner	NOUN
taxlaw-2804	448	27	.	.	PUNCT
taxlaw-2804	449	1	64	64	NUM
taxlaw-2804	449	2	thus	thus	ADV
taxlaw-2804	449	3	,	,	PUNCT
taxlaw-2804	449	4	§	§	PROPN
taxlaw-2804	449	5	704(c)(1)(c	704(c)(1)(c	PROPN
taxlaw-2804	449	6	)	)	PUNCT
taxlaw-2804	449	7	limits	limit	VERB
taxlaw-2804	449	8	the	the	DET
taxlaw-2804	449	9	shifting	shifting	NOUN
taxlaw-2804	449	10	of	of	ADP
taxlaw-2804	449	11	tax	tax	NOUN
taxlaw-2804	449	12	losses	loss	NOUN
taxlaw-2804	449	13	from	from	ADP
taxlaw-2804	449	14	the	the	DET
taxlaw-2804	449	15	contributing	contribute	VERB
taxlaw-2804	449	16	partner	partner	NOUN
taxlaw-2804	449	17	to	to	ADP
taxlaw-2804	449	18	other	other	ADJ
taxlaw-2804	449	19	partners	partner	NOUN
taxlaw-2804	449	20	even	even	ADV
taxlaw-2804	449	21	though	though	SCONJ
taxlaw-2804	449	22	§	§	PROPN
taxlaw-2804	449	23	704(c	704(c	PROPN
taxlaw-2804	449	24	)	)	PUNCT
taxlaw-2804	449	25	is	be	AUX
taxlaw-2804	449	26	evidently	evidently	ADV
taxlaw-2804	449	27	less	less	ADV
taxlaw-2804	449	28	concerned	concerned	ADJ
taxlaw-2804	449	29	about	about	ADP
taxlaw-2804	449	30	shifting	shift	VERB
taxlaw-2804	449	31	tax	tax	NOUN
taxlaw-2804	449	32	gains	gain	NOUN
taxlaw-2804	449	33	from	from	ADP
taxlaw-2804	449	34	one	one	NUM
taxlaw-2804	449	35	partner	partner	NOUN
taxlaw-2804	449	36	to	to	ADP
taxlaw-2804	449	37	another	another	DET
taxlaw-2804	449	38	partner	partner	NOUN
taxlaw-2804	449	39	despite	despite	SCONJ
taxlaw-2804	449	40	the	the	DET
taxlaw-2804	449	41	fact	fact	NOUN
taxlaw-2804	449	42	that	that	SCONJ
taxlaw-2804	449	43	shifting	shift	VERB
taxlaw-2804	449	44	tax	tax	NOUN
taxlaw-2804	449	45	gains	gain	NOUN
taxlaw-2804	449	46	can	can	AUX
taxlaw-2804	449	47	also	also	ADV
taxlaw-2804	449	48	reduce	reduce	VERB
taxlaw-2804	449	49	tax	tax	NOUN
taxlaw-2804	449	50	revenue	revenue	NOUN
taxlaw-2804	449	51	(	(	PUNCT
taxlaw-2804	449	52	as	as	SCONJ
taxlaw-2804	449	53	shown	show	VERB
taxlaw-2804	449	54	in	in	ADP
taxlaw-2804	449	55	tables	table	NOUN
taxlaw-2804	449	56	7	7	NUM
taxlaw-2804	449	57	and	and	CCONJ
taxlaw-2804	449	58	8	8	NUM
taxlaw-2804	449	59	below	below	ADV
taxlaw-2804	449	60	)	)	PUNCT
taxlaw-2804	449	61	.	.	PUNCT
taxlaw-2804	450	1	this	this	DET
taxlaw-2804	450	2	asymmetrical	asymmetrical	ADJ
taxlaw-2804	450	3	treatment	treatment	NOUN
taxlaw-2804	450	4	of	of	ADP
taxlaw-2804	450	5	tax	tax	NOUN
taxlaw-2804	450	6	gains	gain	NOUN
taxlaw-2804	450	7	and	and	CCONJ
taxlaw-2804	450	8	losses	loss	NOUN
taxlaw-2804	450	9	is	be	AUX
taxlaw-2804	450	10	replicated	replicate	VERB
taxlaw-2804	450	11	in	in	ADP
taxlaw-2804	450	12	other	other	ADJ
taxlaw-2804	450	13	areas	area	NOUN
taxlaw-2804	450	14	of	of	ADP
taxlaw-2804	450	15	tax	tax	NOUN
taxlaw-2804	450	16	law	law	NOUN
taxlaw-2804	450	17	.	.	PUNCT
taxlaw-2804	451	1	65	65	NUM
taxlaw-2804	451	2	(	(	PUNCT
taxlaw-2804	451	3	the	the	DET
taxlaw-2804	451	4	land	land	NOUN
taxlaw-2804	451	5	contributed	contribute	VERB
taxlaw-2804	451	6	by	by	ADP
taxlaw-2804	451	7	a	a	PRON
taxlaw-2804	451	8	)	)	PUNCT
taxlaw-2804	451	9	for	for	ADP
taxlaw-2804	451	10	$	$	SYM
taxlaw-2804	451	11	15,000	15,000	NUM
taxlaw-2804	451	12	,	,	PUNCT
taxlaw-2804	451	13	the	the	DET
taxlaw-2804	451	14	partnership	partnership	NOUN
taxlaw-2804	451	15	would	would	AUX
taxlaw-2804	451	16	recognize	recognize	VERB
taxlaw-2804	451	17	$	$	SYM
taxlaw-2804	451	18	10,000	10,000	NUM
taxlaw-2804	451	19	of	of	ADP
taxlaw-2804	451	20	tax	tax	NOUN
taxlaw-2804	451	21	gain	gain	NOUN
taxlaw-2804	451	22	which	which	PRON
taxlaw-2804	451	23	would	would	AUX
taxlaw-2804	451	24	be	be	AUX
taxlaw-2804	451	25	allocated	allocate	VERB
taxlaw-2804	451	26	,	,	PUNCT
taxlaw-2804	451	27	in	in	ADP
taxlaw-2804	451	28	its	its	PRON
taxlaw-2804	451	29	entirety	entirety	NOUN
taxlaw-2804	451	30	,	,	PUNCT
taxlaw-2804	451	31	to	to	ADP
taxlaw-2804	451	32	a	a	DET
taxlaw-2804	451	33	regardless	regardless	ADV
taxlaw-2804	451	34	of	of	ADP
taxlaw-2804	451	35	which	which	DET
taxlaw-2804	451	36	method	method	NOUN
taxlaw-2804	451	37	the	the	DET
taxlaw-2804	451	38	partnership	partnership	NOUN
taxlaw-2804	451	39	uses	use	VERB
taxlaw-2804	451	40	for	for	ADP
taxlaw-2804	451	41	making	make	VERB
taxlaw-2804	451	42	§	§	PROPN
taxlaw-2804	451	43	704(c	704(c	PROPN
taxlaw-2804	451	44	)	)	PUNCT
taxlaw-2804	451	45	allocations	allocation	NOUN
taxlaw-2804	451	46	.	.	PUNCT
taxlaw-2804	452	1	assume	assume	VERB
taxlaw-2804	452	2	,	,	PUNCT
taxlaw-2804	452	3	rather	rather	ADV
taxlaw-2804	452	4	than	than	ADP
taxlaw-2804	452	5	selling	sell	VERB
taxlaw-2804	452	6	land	land	NOUN
taxlaw-2804	452	7	#	#	SYM
taxlaw-2804	452	8	1	1	NUM
taxlaw-2804	452	9	,	,	PUNCT
taxlaw-2804	452	10	at	at	ADP
taxlaw-2804	452	11	a	a	DET
taxlaw-2804	452	12	time	time	NOUN
taxlaw-2804	452	13	when	when	SCONJ
taxlaw-2804	452	14	the	the	DET
taxlaw-2804	452	15	value	value	NOUN
taxlaw-2804	452	16	of	of	ADP
taxlaw-2804	452	17	each	each	DET
taxlaw-2804	452	18	parcel	parcel	NOUN
taxlaw-2804	452	19	of	of	ADP
taxlaw-2804	452	20	land	land	NOUN
taxlaw-2804	452	21	is	be	AUX
taxlaw-2804	452	22	still	still	ADV
taxlaw-2804	452	23	$	$	SYM
taxlaw-2804	452	24	15,000	15,000	NUM
taxlaw-2804	452	25	,	,	PUNCT
taxlaw-2804	452	26	the	the	DET
taxlaw-2804	452	27	partnership	partnership	NOUN
taxlaw-2804	452	28	distributes	distribute	VERB
taxlaw-2804	452	29	land	land	NOUN
taxlaw-2804	452	30	#	#	SYM
taxlaw-2804	452	31	2	2	NUM
taxlaw-2804	452	32	to	to	ADP
taxlaw-2804	452	33	a	a	PRON
taxlaw-2804	452	34	in	in	ADP
taxlaw-2804	452	35	liquidation	liquidation	NOUN
taxlaw-2804	452	36	of	of	ADP
taxlaw-2804	452	37	a‟s	a‟s	PROPN
taxlaw-2804	452	38	interest	interest	NOUN
taxlaw-2804	452	39	in	in	ADP
taxlaw-2804	452	40	the	the	DET
taxlaw-2804	452	41	partnership	partnership	NOUN
taxlaw-2804	452	42	.	.	PUNCT
taxlaw-2804	453	1	absent	absent	ADJ
taxlaw-2804	453	2	a	a	DET
taxlaw-2804	453	3	special	special	ADJ
taxlaw-2804	453	4	rule	rule	NOUN
taxlaw-2804	453	5	(	(	PUNCT
taxlaw-2804	453	6	and	and	CCONJ
taxlaw-2804	453	7	assuming	assume	VERB
taxlaw-2804	453	8	§	§	PROPN
taxlaw-2804	453	9	751(b	751(b	PROPN
taxlaw-2804	453	10	)	)	PUNCT
taxlaw-2804	453	11	does	do	AUX
taxlaw-2804	453	12	not	not	PART
taxlaw-2804	453	13	apply	apply	VERB
taxlaw-2804	453	14	)	)	PUNCT
taxlaw-2804	453	15	,	,	PUNCT
taxlaw-2804	453	16	no	no	DET
taxlaw-2804	453	17	gain	gain	NOUN
taxlaw-2804	453	18	or	or	CCONJ
taxlaw-2804	453	19	loss	loss	NOUN
taxlaw-2804	453	20	would	would	AUX
taxlaw-2804	453	21	be	be	AUX
taxlaw-2804	453	22	recognized	recognize	VERB
taxlaw-2804	453	23	by	by	ADP
taxlaw-2804	453	24	the	the	DET
taxlaw-2804	453	25	abc	abc	PROPN
taxlaw-2804	453	26	partnership	partnership	PROPN
taxlaw-2804	453	27	,	,	PUNCT
taxlaw-2804	453	28	a	a	DET
taxlaw-2804	453	29	,	,	PUNCT
taxlaw-2804	453	30	b	b	NOUN
taxlaw-2804	453	31	,	,	PUNCT
taxlaw-2804	453	32	or	or	CCONJ
taxlaw-2804	453	33	c	c	NOUN
taxlaw-2804	453	34	as	as	ADP
taxlaw-2804	453	35	a	a	DET
taxlaw-2804	453	36	result	result	NOUN
taxlaw-2804	453	37	of	of	ADP
taxlaw-2804	453	38	the	the	DET
taxlaw-2804	453	39	distribution	distribution	NOUN
taxlaw-2804	453	40	.	.	PUNCT
taxlaw-2804	454	1	i.r.c	i.r.c	NOUN
taxlaw-2804	454	2	.	.	PUNCT
taxlaw-2804	455	1	§	§	PROPN
taxlaw-2804	455	2	§	§	PROPN
taxlaw-2804	455	3	731(a	731(a	PROPN
taxlaw-2804	455	4	)	)	PUNCT
taxlaw-2804	455	5	,	,	PUNCT
taxlaw-2804	455	6	731(b	731(b	NOUN
taxlaw-2804	455	7	)	)	PUNCT
taxlaw-2804	455	8	.	.	PUNCT
taxlaw-2804	456	1	a‟s	a‟s	VERB
taxlaw-2804	456	2	basis	basis	NOUN
taxlaw-2804	456	3	in	in	ADP
taxlaw-2804	456	4	land	land	NOUN
taxlaw-2804	456	5	#	#	SYM
taxlaw-2804	456	6	2	2	NUM
taxlaw-2804	456	7	would	would	AUX
taxlaw-2804	456	8	equal	equal	VERB
taxlaw-2804	456	9	$	$	SYM
taxlaw-2804	456	10	5,000	5,000	NUM
taxlaw-2804	456	11	(	(	PUNCT
taxlaw-2804	456	12	a‟s	a‟s	VERB
taxlaw-2804	456	13	basis	basis	NOUN
taxlaw-2804	456	14	in	in	ADP
taxlaw-2804	456	15	his	his	PRON
taxlaw-2804	456	16	or	or	CCONJ
taxlaw-2804	456	17	her	her	PRON
taxlaw-2804	456	18	interest	interest	NOUN
taxlaw-2804	456	19	in	in	ADP
taxlaw-2804	456	20	the	the	DET
taxlaw-2804	456	21	partnership	partnership	NOUN
taxlaw-2804	456	22	prior	prior	ADV
taxlaw-2804	456	23	to	to	ADP
taxlaw-2804	456	24	liquidation	liquidation	NOUN
taxlaw-2804	456	25	)	)	PUNCT
taxlaw-2804	456	26	.	.	PUNCT
taxlaw-2804	457	1	i.r.c	i.r.c	NOUN
taxlaw-2804	457	2	.	.	PUNCT
taxlaw-2804	458	1	§	§	PROPN
taxlaw-2804	458	2	732(b	732(b	PROPN
taxlaw-2804	458	3	)	)	PUNCT
taxlaw-2804	458	4	.	.	PUNCT
taxlaw-2804	459	1	therefore	therefore	ADV
taxlaw-2804	459	2	,	,	PUNCT
taxlaw-2804	459	3	upon	upon	SCONJ
taxlaw-2804	459	4	a	a	DET
taxlaw-2804	459	5	sale	sale	NOUN
taxlaw-2804	459	6	of	of	ADP
taxlaw-2804	459	7	land	land	NOUN
taxlaw-2804	459	8	#	#	SYM
taxlaw-2804	459	9	2	2	NUM
taxlaw-2804	459	10	for	for	ADP
taxlaw-2804	459	11	$	$	SYM
taxlaw-2804	459	12	15,000	15,000	NUM
taxlaw-2804	459	13	,	,	PUNCT
taxlaw-2804	459	14	a	a	PRON
taxlaw-2804	459	15	would	would	AUX
taxlaw-2804	459	16	recognize	recognize	VERB
taxlaw-2804	459	17	an	an	DET
taxlaw-2804	459	18	amount	amount	NOUN
taxlaw-2804	459	19	of	of	ADP
taxlaw-2804	459	20	gain	gain	NOUN
taxlaw-2804	459	21	equal	equal	ADJ
taxlaw-2804	459	22	to	to	ADP
taxlaw-2804	459	23	the	the	DET
taxlaw-2804	459	24	built	build	VERB
taxlaw-2804	459	25	-	-	PUNCT
taxlaw-2804	459	26	in	in	ADP
taxlaw-2804	459	27	gain	gain	NOUN
taxlaw-2804	459	28	that	that	PRON
taxlaw-2804	459	29	existed	exist	VERB
taxlaw-2804	459	30	when	when	SCONJ
taxlaw-2804	459	31	land	land	NOUN
taxlaw-2804	459	32	#	#	SYM
taxlaw-2804	459	33	1	1	NUM
taxlaw-2804	459	34	was	be	AUX
taxlaw-2804	459	35	contributed	contribute	VERB
taxlaw-2804	459	36	by	by	ADP
taxlaw-2804	459	37	a	a	PRON
taxlaw-2804	459	38	to	to	ADP
taxlaw-2804	459	39	the	the	DET
taxlaw-2804	459	40	partnership	partnership	NOUN
taxlaw-2804	459	41	.	.	PUNCT
taxlaw-2804	460	1	i.r.c	i.r.c	PROPN
taxlaw-2804	460	2	.	.	PUNCT
taxlaw-2804	461	1	§	§	PROPN
taxlaw-2804	461	2	737	737	NUM
taxlaw-2804	461	3	alters	alter	VERB
taxlaw-2804	461	4	the	the	DET
taxlaw-2804	461	5	results	result	NOUN
taxlaw-2804	461	6	just	just	ADV
taxlaw-2804	461	7	described	describe	VERB
taxlaw-2804	461	8	.	.	PUNCT
taxlaw-2804	462	1	if	if	SCONJ
taxlaw-2804	462	2	the	the	DET
taxlaw-2804	462	3	distribution	distribution	NOUN
taxlaw-2804	462	4	to	to	ADP
taxlaw-2804	462	5	a	a	DET
taxlaw-2804	462	6	occurs	occur	NOUN
taxlaw-2804	462	7	within	within	ADP
taxlaw-2804	462	8	7	7	NUM
taxlaw-2804	462	9	years	year	NOUN
taxlaw-2804	462	10	of	of	ADP
taxlaw-2804	462	11	a‟s	a‟s	PROPN
taxlaw-2804	462	12	contribution	contribution	NOUN
taxlaw-2804	462	13	of	of	ADP
taxlaw-2804	462	14	land	land	NOUN
taxlaw-2804	462	15	#	#	SYM
taxlaw-2804	462	16	1	1	NUM
taxlaw-2804	462	17	to	to	ADP
taxlaw-2804	462	18	the	the	DET
taxlaw-2804	462	19	partnership	partnership	NOUN
taxlaw-2804	462	20	,	,	PUNCT
taxlaw-2804	462	21	§	§	PROPN
taxlaw-2804	462	22	737	737	NUM
taxlaw-2804	462	23	requires	require	VERB
taxlaw-2804	462	24	that	that	SCONJ
taxlaw-2804	462	25	a	a	DET
taxlaw-2804	462	26	recognize	recognize	NOUN
taxlaw-2804	462	27	$	$	SYM
taxlaw-2804	462	28	10,000	10,000	NUM
taxlaw-2804	462	29	of	of	ADP
taxlaw-2804	462	30	gain	gain	NOUN
taxlaw-2804	462	31	from	from	ADP
taxlaw-2804	462	32	a	a	DET
taxlaw-2804	462	33	deemed	deem	VERB
taxlaw-2804	462	34	sale	sale	NOUN
taxlaw-2804	462	35	of	of	ADP
taxlaw-2804	462	36	land	land	NOUN
taxlaw-2804	462	37	#	#	SYM
taxlaw-2804	462	38	1	1	NUM
taxlaw-2804	462	39	at	at	ADP
taxlaw-2804	462	40	the	the	DET
taxlaw-2804	462	41	time	time	NOUN
taxlaw-2804	462	42	at	at	ADP
taxlaw-2804	462	43	which	which	PRON
taxlaw-2804	462	44	the	the	DET
taxlaw-2804	462	45	distribution	distribution	NOUN
taxlaw-2804	462	46	is	be	AUX
taxlaw-2804	462	47	made	make	VERB
taxlaw-2804	462	48	to	to	ADP
taxlaw-2804	462	49	a	a	PRON
taxlaw-2804	462	50	,	,	PUNCT
taxlaw-2804	462	51	and	and	CCONJ
taxlaw-2804	462	52	,	,	PUNCT
taxlaw-2804	462	53	as	as	ADP
taxlaw-2804	462	54	a	a	DET
taxlaw-2804	462	55	result	result	NOUN
taxlaw-2804	462	56	of	of	ADP
taxlaw-2804	462	57	the	the	DET
taxlaw-2804	462	58	application	application	NOUN
taxlaw-2804	462	59	of	of	ADP
taxlaw-2804	462	60	§	§	PROPN
taxlaw-2804	462	61	737	737	NUM
taxlaw-2804	462	62	,	,	PUNCT
taxlaw-2804	462	63	a	a	PRON
taxlaw-2804	462	64	would	would	AUX
taxlaw-2804	462	65	obtain	obtain	VERB
taxlaw-2804	462	66	a	a	DET
taxlaw-2804	462	67	$	$	SYM
taxlaw-2804	462	68	15,000	15,000	NUM
taxlaw-2804	462	69	basis	basis	NOUN
taxlaw-2804	462	70	land	land	NOUN
taxlaw-2804	462	71	#	#	SYM
taxlaw-2804	462	72	2	2	NUM
taxlaw-2804	462	73	.	.	NUM
taxlaw-2804	462	74	64	64	NUM
taxlaw-2804	463	1	it	it	PRON
taxlaw-2804	463	2	is	be	AUX
taxlaw-2804	463	3	unclear	unclear	ADJ
taxlaw-2804	463	4	how	how	SCONJ
taxlaw-2804	463	5	this	this	DET
taxlaw-2804	463	6	restriction	restriction	NOUN
taxlaw-2804	463	7	should	should	AUX
taxlaw-2804	463	8	be	be	AUX
taxlaw-2804	463	9	reconciled	reconcile	VERB
taxlaw-2804	463	10	with	with	ADP
taxlaw-2804	463	11	the	the	DET
taxlaw-2804	463	12	statement	statement	NOUN
taxlaw-2804	463	13	in	in	ADP
taxlaw-2804	463	14	the	the	DET
taxlaw-2804	463	15	treasury	treasury	NOUN
taxlaw-2804	463	16	regulations	regulation	NOUN
taxlaw-2804	463	17	that	that	PRON
taxlaw-2804	463	18	the	the	DET
taxlaw-2804	463	19	service	service	NOUN
taxlaw-2804	463	20	will	will	AUX
taxlaw-2804	463	21	not	not	PART
taxlaw-2804	463	22	require	require	VERB
taxlaw-2804	463	23	a	a	DET
taxlaw-2804	463	24	partnership	partnership	NOUN
taxlaw-2804	463	25	to	to	PART
taxlaw-2804	463	26	use	use	VERB
taxlaw-2804	463	27	the	the	DET
taxlaw-2804	463	28	remedial	remedial	ADJ
taxlaw-2804	463	29	method	method	NOUN
taxlaw-2804	463	30	.	.	PUNCT
taxlaw-2804	464	1	see	see	VERB
taxlaw-2804	464	2	treas	treas	PROPN
taxlaw-2804	464	3	.	.	PUNCT
taxlaw-2804	465	1	reg	reg	PROPN
taxlaw-2804	465	2	.	.	PUNCT
taxlaw-2804	466	1	§	§	PROPN
taxlaw-2804	466	2	1.704	1.704	NUM
taxlaw-2804	466	3	-	-	SYM
taxlaw-2804	466	4	3(d)(5)(ii	3(d)(5)(ii	NUM
taxlaw-2804	466	5	)	)	PUNCT
taxlaw-2804	466	6	.	.	PUNCT
taxlaw-2804	467	1	it	it	PRON
taxlaw-2804	467	2	appears	appear	VERB
taxlaw-2804	467	3	that	that	SCONJ
taxlaw-2804	467	4	,	,	PUNCT
taxlaw-2804	467	5	in	in	ADP
taxlaw-2804	467	6	the	the	DET
taxlaw-2804	467	7	case	case	NOUN
taxlaw-2804	467	8	of	of	ADP
taxlaw-2804	467	9	property	property	NOUN
taxlaw-2804	467	10	contributed	contribute	VERB
taxlaw-2804	467	11	with	with	ADP
taxlaw-2804	467	12	a	a	DET
taxlaw-2804	467	13	built	build	VERB
taxlaw-2804	467	14	-	-	PUNCT
taxlaw-2804	467	15	in	in	ADP
taxlaw-2804	467	16	loss	loss	NOUN
taxlaw-2804	467	17	,	,	PUNCT
taxlaw-2804	467	18	§	§	PROPN
taxlaw-2804	467	19	704(c)(1)(c	704(c)(1)(c	PROPN
taxlaw-2804	467	20	)	)	PUNCT
taxlaw-2804	467	21	leads	lead	VERB
taxlaw-2804	467	22	to	to	ADP
taxlaw-2804	467	23	the	the	DET
taxlaw-2804	467	24	same	same	ADJ
taxlaw-2804	467	25	result	result	NOUN
taxlaw-2804	467	26	as	as	ADP
taxlaw-2804	467	27	the	the	DET
taxlaw-2804	467	28	remedial	remedial	ADJ
taxlaw-2804	467	29	method	method	NOUN
taxlaw-2804	467	30	for	for	ADP
taxlaw-2804	467	31	all	all	DET
taxlaw-2804	467	32	partners	partner	NOUN
taxlaw-2804	467	33	other	other	ADJ
taxlaw-2804	467	34	than	than	ADP
taxlaw-2804	467	35	the	the	DET
taxlaw-2804	467	36	partner	partner	NOUN
taxlaw-2804	467	37	who	who	PRON
taxlaw-2804	467	38	contributed	contribute	VERB
taxlaw-2804	467	39	the	the	DET
taxlaw-2804	467	40	property	property	NOUN
taxlaw-2804	467	41	by	by	ADP
taxlaw-2804	467	42	providing	provide	VERB
taxlaw-2804	467	43	that	that	SCONJ
taxlaw-2804	467	44	,	,	PUNCT
taxlaw-2804	467	45	with	with	ADP
taxlaw-2804	467	46	respect	respect	NOUN
taxlaw-2804	467	47	to	to	ADP
taxlaw-2804	467	48	such	such	ADJ
taxlaw-2804	467	49	partners	partner	NOUN
taxlaw-2804	467	50	,	,	PUNCT
taxlaw-2804	467	51	the	the	DET
taxlaw-2804	467	52	property	property	NOUN
taxlaw-2804	467	53	will	will	AUX
taxlaw-2804	467	54	be	be	AUX
taxlaw-2804	467	55	treated	treat	VERB
taxlaw-2804	467	56	as	as	SCONJ
taxlaw-2804	467	57	if	if	SCONJ
taxlaw-2804	467	58	its	its	PRON
taxlaw-2804	467	59	tax	tax	NOUN
taxlaw-2804	467	60	basis	basis	NOUN
taxlaw-2804	467	61	equals	equal	VERB
taxlaw-2804	467	62	its	its	PRON
taxlaw-2804	467	63	fair	fair	ADJ
taxlaw-2804	467	64	market	market	NOUN
taxlaw-2804	467	65	value	value	NOUN
taxlaw-2804	467	66	at	at	ADP
taxlaw-2804	467	67	the	the	DET
taxlaw-2804	467	68	time	time	NOUN
taxlaw-2804	467	69	of	of	ADP
taxlaw-2804	467	70	the	the	DET
taxlaw-2804	467	71	contribution	contribution	NOUN
taxlaw-2804	467	72	.	.	PUNCT
taxlaw-2804	468	1	see	see	VERB
taxlaw-2804	468	2	i.r.c	i.r.c	NOUN
taxlaw-2804	468	3	.	.	PUNCT
taxlaw-2804	469	1	§	§	PROPN
taxlaw-2804	469	2	704(c)(1)(c)(ii	704(c)(1)(c)(ii	PROPN
taxlaw-2804	469	3	)	)	PUNCT
taxlaw-2804	469	4	(	(	PUNCT
taxlaw-2804	469	5	2010	2010	NUM
taxlaw-2804	469	6	)	)	PUNCT
taxlaw-2804	469	7	.	.	PUNCT
taxlaw-2804	470	1	however	however	ADV
taxlaw-2804	470	2	,	,	PUNCT
taxlaw-2804	470	3	it	it	PRON
taxlaw-2804	470	4	may	may	AUX
taxlaw-2804	470	5	be	be	AUX
taxlaw-2804	470	6	the	the	DET
taxlaw-2804	470	7	case	case	NOUN
taxlaw-2804	470	8	that	that	SCONJ
taxlaw-2804	470	9	,	,	PUNCT
taxlaw-2804	470	10	with	with	ADP
taxlaw-2804	470	11	respect	respect	NOUN
taxlaw-2804	470	12	to	to	ADP
taxlaw-2804	470	13	the	the	DET
taxlaw-2804	470	14	contributing	contribute	VERB
taxlaw-2804	470	15	partner	partner	NOUN
taxlaw-2804	470	16	,	,	PUNCT
taxlaw-2804	470	17	the	the	DET
taxlaw-2804	470	18	results	result	NOUN
taxlaw-2804	470	19	are	be	AUX
taxlaw-2804	470	20	not	not	PART
taxlaw-2804	470	21	required	require	VERB
taxlaw-2804	470	22	to	to	PART
taxlaw-2804	470	23	match	match	VERB
taxlaw-2804	470	24	the	the	DET
taxlaw-2804	470	25	results	result	NOUN
taxlaw-2804	470	26	that	that	PRON
taxlaw-2804	470	27	would	would	AUX
taxlaw-2804	470	28	follow	follow	VERB
taxlaw-2804	470	29	from	from	ADP
taxlaw-2804	470	30	the	the	DET
taxlaw-2804	470	31	remedial	remedial	ADJ
taxlaw-2804	470	32	method	method	NOUN
taxlaw-2804	470	33	.	.	PUNCT
taxlaw-2804	471	1	for	for	ADP
taxlaw-2804	471	2	example	example	NOUN
taxlaw-2804	471	3	,	,	PUNCT
taxlaw-2804	471	4	assume	assume	VERB
taxlaw-2804	471	5	two	two	NUM
taxlaw-2804	471	6	individuals	individual	NOUN
taxlaw-2804	471	7	,	,	PUNCT
taxlaw-2804	471	8	a	a	PRON
taxlaw-2804	471	9	and	and	CCONJ
taxlaw-2804	471	10	b	b	NOUN
taxlaw-2804	471	11	,	,	PUNCT
taxlaw-2804	471	12	form	form	VERB
taxlaw-2804	471	13	a	a	DET
taxlaw-2804	471	14	partnership	partnership	NOUN
taxlaw-2804	471	15	.	.	PUNCT
taxlaw-2804	472	1	a	a	PRON
taxlaw-2804	472	2	contributes	contribute	VERB
taxlaw-2804	472	3	land	land	NOUN
taxlaw-2804	472	4	with	with	ADP
taxlaw-2804	472	5	a	a	DET
taxlaw-2804	472	6	basis	basis	NOUN
taxlaw-2804	472	7	of	of	ADP
taxlaw-2804	472	8	$	$	SYM
taxlaw-2804	472	9	200	200	NUM
taxlaw-2804	472	10	and	and	CCONJ
taxlaw-2804	472	11	a	a	DET
taxlaw-2804	472	12	fair	fair	ADJ
taxlaw-2804	472	13	market	market	NOUN
taxlaw-2804	472	14	value	value	NOUN
taxlaw-2804	472	15	of	of	ADP
taxlaw-2804	472	16	$	$	SYM
taxlaw-2804	472	17	150	150	NUM
taxlaw-2804	472	18	to	to	ADP
taxlaw-2804	472	19	the	the	DET
taxlaw-2804	472	20	partnership	partnership	NOUN
taxlaw-2804	472	21	in	in	ADP
taxlaw-2804	472	22	exchange	exchange	NOUN
taxlaw-2804	472	23	for	for	ADP
taxlaw-2804	472	24	a	a	DET
taxlaw-2804	472	25	50	50	NUM
taxlaw-2804	472	26	%	%	NOUN
taxlaw-2804	472	27	interest	interest	NOUN
taxlaw-2804	472	28	in	in	ADP
taxlaw-2804	472	29	the	the	DET
taxlaw-2804	472	30	partnership	partnership	NOUN
taxlaw-2804	472	31	.	.	PUNCT
taxlaw-2804	473	1	b	b	PROPN
taxlaw-2804	473	2	contributes	contribute	VERB
taxlaw-2804	473	3	$	$	SYM
taxlaw-2804	473	4	150	150	NUM
taxlaw-2804	473	5	cash	cash	NOUN
taxlaw-2804	473	6	to	to	ADP
taxlaw-2804	473	7	the	the	DET
taxlaw-2804	473	8	partnership	partnership	NOUN
taxlaw-2804	473	9	in	in	ADP
taxlaw-2804	473	10	exchange	exchange	NOUN
taxlaw-2804	473	11	for	for	ADP
taxlaw-2804	473	12	a	a	DET
taxlaw-2804	473	13	50	50	NUM
taxlaw-2804	473	14	%	%	NOUN
taxlaw-2804	473	15	interest	interest	NOUN
taxlaw-2804	473	16	in	in	ADP
taxlaw-2804	473	17	the	the	DET
taxlaw-2804	473	18	partnership	partnership	NOUN
taxlaw-2804	473	19	.	.	PUNCT
taxlaw-2804	474	1	the	the	DET
taxlaw-2804	474	2	partnership	partnership	NOUN
taxlaw-2804	474	3	subsequently	subsequently	ADV
taxlaw-2804	474	4	sells	sell	VERB
taxlaw-2804	474	5	the	the	DET
taxlaw-2804	474	6	land	land	NOUN
taxlaw-2804	474	7	for	for	ADP
taxlaw-2804	474	8	$	$	SYM
taxlaw-2804	474	9	200	200	NUM
taxlaw-2804	474	10	.	.	PUNCT
taxlaw-2804	475	1	as	as	ADP
taxlaw-2804	475	2	a	a	DET
taxlaw-2804	475	3	result	result	NOUN
taxlaw-2804	475	4	of	of	ADP
taxlaw-2804	475	5	§	§	PROPN
taxlaw-2804	475	6	704(c)(1)(c	704(c)(1)(c	PROPN
taxlaw-2804	475	7	)	)	PUNCT
taxlaw-2804	475	8	,	,	PUNCT
taxlaw-2804	475	9	the	the	DET
taxlaw-2804	475	10	partnership	partnership	NOUN
taxlaw-2804	475	11	will	will	AUX
taxlaw-2804	475	12	be	be	AUX
taxlaw-2804	475	13	treated	treat	VERB
taxlaw-2804	475	14	as	as	SCONJ
taxlaw-2804	475	15	if	if	SCONJ
taxlaw-2804	475	16	its	its	PRON
taxlaw-2804	475	17	tax	tax	NOUN
taxlaw-2804	475	18	basis	basis	NOUN
taxlaw-2804	475	19	in	in	ADP
taxlaw-2804	475	20	the	the	DET
taxlaw-2804	475	21	land	land	NOUN
taxlaw-2804	475	22	is	be	AUX
taxlaw-2804	475	23	$	$	SYM
taxlaw-2804	475	24	150	150	NUM
taxlaw-2804	475	25	for	for	ADP
taxlaw-2804	475	26	purposes	purpose	NOUN
taxlaw-2804	475	27	of	of	ADP
taxlaw-2804	475	28	determining	determine	VERB
taxlaw-2804	475	29	tax	tax	NOUN
taxlaw-2804	475	30	gain	gain	NOUN
taxlaw-2804	475	31	or	or	CCONJ
taxlaw-2804	475	32	loss	loss	NOUN
taxlaw-2804	475	33	allocated	allocate	VERB
taxlaw-2804	475	34	to	to	ADP
taxlaw-2804	475	35	b.	b.	PROPN
taxlaw-2804	475	36	consequently	consequently	ADV
taxlaw-2804	475	37	,	,	PUNCT
taxlaw-2804	475	38	b	b	PROPN
taxlaw-2804	475	39	will	will	AUX
taxlaw-2804	475	40	be	be	AUX
taxlaw-2804	475	41	allocated	allocate	VERB
taxlaw-2804	475	42	$	$	SYM
taxlaw-2804	475	43	25	25	NUM
taxlaw-2804	475	44	of	of	ADP
taxlaw-2804	475	45	tax	tax	NOUN
taxlaw-2804	475	46	gain	gain	NOUN
taxlaw-2804	475	47	as	as	ADP
taxlaw-2804	475	48	a	a	DET
taxlaw-2804	475	49	result	result	NOUN
taxlaw-2804	475	50	of	of	ADP
taxlaw-2804	475	51	the	the	DET
taxlaw-2804	475	52	sale	sale	NOUN
taxlaw-2804	475	53	.	.	PUNCT
taxlaw-2804	476	1	the	the	DET
taxlaw-2804	476	2	same	same	ADJ
taxlaw-2804	476	3	result	result	NOUN
taxlaw-2804	476	4	would	would	AUX
taxlaw-2804	476	5	follow	follow	VERB
taxlaw-2804	476	6	absent	absent	ADJ
taxlaw-2804	476	7	§	§	PROPN
taxlaw-2804	476	8	704(c)(1)(c	704(c)(1)(c	PROPN
taxlaw-2804	476	9	)	)	PUNCT
taxlaw-2804	476	10	if	if	SCONJ
taxlaw-2804	476	11	the	the	DET
taxlaw-2804	476	12	partnership	partnership	NOUN
taxlaw-2804	476	13	used	use	VERB
taxlaw-2804	476	14	the	the	DET
taxlaw-2804	476	15	remedial	remedial	ADJ
taxlaw-2804	476	16	method	method	NOUN
taxlaw-2804	476	17	.	.	PUNCT
taxlaw-2804	477	1	in	in	ADP
taxlaw-2804	477	2	particular	particular	ADJ
taxlaw-2804	477	3	,	,	PUNCT
taxlaw-2804	477	4	while	while	SCONJ
taxlaw-2804	477	5	the	the	DET
taxlaw-2804	477	6	partnership	partnership	NOUN
taxlaw-2804	477	7	would	would	AUX
taxlaw-2804	477	8	not	not	PART
taxlaw-2804	477	9	recognize	recognize	VERB
taxlaw-2804	477	10	any	any	DET
taxlaw-2804	477	11	actual	actual	ADJ
taxlaw-2804	477	12	tax	tax	NOUN
taxlaw-2804	477	13	gain	gain	NOUN
taxlaw-2804	477	14	or	or	CCONJ
taxlaw-2804	477	15	loss	loss	NOUN
taxlaw-2804	477	16	(	(	PUNCT
taxlaw-2804	477	17	since	since	SCONJ
taxlaw-2804	477	18	its	its	PRON
taxlaw-2804	477	19	basis	basis	NOUN
taxlaw-2804	477	20	in	in	ADP
taxlaw-2804	477	21	the	the	DET
taxlaw-2804	477	22	land	land	NOUN
taxlaw-2804	477	23	is	be	AUX
taxlaw-2804	477	24	$	$	SYM
taxlaw-2804	477	25	200	200	NUM
taxlaw-2804	477	26	)	)	PUNCT
taxlaw-2804	477	27	,	,	PUNCT
taxlaw-2804	477	28	the	the	DET
taxlaw-2804	477	29	partnership	partnership	NOUN
taxlaw-2804	477	30	would	would	AUX
taxlaw-2804	477	31	invent	invent	VERB
taxlaw-2804	477	32	a	a	DET
taxlaw-2804	477	33	notional	notional	ADJ
taxlaw-2804	477	34	item	item	NOUN
taxlaw-2804	477	35	of	of	ADP
taxlaw-2804	477	36	$	$	SYM
taxlaw-2804	477	37	25	25	NUM
taxlaw-2804	477	38	of	of	ADP
taxlaw-2804	477	39	tax	tax	NOUN
taxlaw-2804	477	40	gain	gain	NOUN
taxlaw-2804	477	41	to	to	PART
taxlaw-2804	477	42	allocate	allocate	VERB
taxlaw-2804	477	43	to	to	ADP
taxlaw-2804	477	44	b	b	NOUN
taxlaw-2804	477	45	to	to	PART
taxlaw-2804	477	46	match	match	VERB
taxlaw-2804	477	47	the	the	DET
taxlaw-2804	477	48	$	$	SYM
taxlaw-2804	477	49	25	25	NUM
taxlaw-2804	477	50	of	of	ADP
taxlaw-2804	477	51	economic	economic	ADJ
taxlaw-2804	477	52	gain	gain	NOUN
taxlaw-2804	477	53	realized	realize	VERB
taxlaw-2804	477	54	by	by	ADP
taxlaw-2804	477	55	b.	b.	PROPN
taxlaw-2804	477	56	section	section	PROPN
taxlaw-2804	477	57	704(c)(1)(c	704(c)(1)(c	PROPN
taxlaw-2804	477	58	)	)	PUNCT
taxlaw-2804	477	59	has	have	VERB
taxlaw-2804	477	60	no	no	DET
taxlaw-2804	477	61	effect	effect	NOUN
taxlaw-2804	477	62	on	on	ADP
taxlaw-2804	477	63	the	the	DET
taxlaw-2804	477	64	basis	basis	NOUN
taxlaw-2804	477	65	of	of	ADP
taxlaw-2804	477	66	the	the	DET
taxlaw-2804	477	67	land	land	NOUN
taxlaw-2804	477	68	for	for	ADP
taxlaw-2804	477	69	purposes	purpose	NOUN
taxlaw-2804	477	70	of	of	ADP
taxlaw-2804	477	71	determining	determine	VERB
taxlaw-2804	477	72	tax	tax	NOUN
taxlaw-2804	477	73	gain	gain	NOUN
taxlaw-2804	477	74	or	or	CCONJ
taxlaw-2804	477	75	loss	loss	NOUN
taxlaw-2804	477	76	allocated	allocate	VERB
taxlaw-2804	477	77	to	to	ADP
taxlaw-2804	477	78	a	a	PRON
taxlaw-2804	477	79	,	,	PUNCT
taxlaw-2804	477	80	the	the	DET
taxlaw-2804	477	81	non	non	ADJ
taxlaw-2804	477	82	-	-	ADJ
taxlaw-2804	477	83	contributing	contributing	ADJ
taxlaw-2804	477	84	partner	partner	NOUN
taxlaw-2804	477	85	.	.	PUNCT
taxlaw-2804	478	1	therefore	therefore	ADV
taxlaw-2804	478	2	,	,	PUNCT
taxlaw-2804	478	3	with	with	ADP
taxlaw-2804	478	4	respect	respect	NOUN
taxlaw-2804	478	5	to	to	ADP
taxlaw-2804	478	6	a	a	PRON
taxlaw-2804	478	7	,	,	PUNCT
taxlaw-2804	478	8	it	it	PRON
taxlaw-2804	478	9	seems	seem	VERB
taxlaw-2804	478	10	that	that	SCONJ
taxlaw-2804	478	11	,	,	PUNCT
taxlaw-2804	478	12	if	if	SCONJ
taxlaw-2804	478	13	the	the	DET
taxlaw-2804	478	14	partnership	partnership	NOUN
taxlaw-2804	478	15	uses	use	VERB
taxlaw-2804	478	16	the	the	DET
taxlaw-2804	478	17	traditional	traditional	ADJ
taxlaw-2804	478	18	method	method	NOUN
taxlaw-2804	478	19	,	,	PUNCT
taxlaw-2804	478	20	a	a	PRON
taxlaw-2804	478	21	would	would	AUX
taxlaw-2804	478	22	be	be	AUX
taxlaw-2804	478	23	allocated	allocate	VERB
taxlaw-2804	478	24	no	no	DET
taxlaw-2804	478	25	tax	tax	NOUN
taxlaw-2804	478	26	gain	gain	NOUN
taxlaw-2804	478	27	or	or	CCONJ
taxlaw-2804	478	28	loss	loss	NOUN
taxlaw-2804	478	29	(	(	PUNCT
taxlaw-2804	478	30	since	since	SCONJ
taxlaw-2804	478	31	the	the	DET
taxlaw-2804	478	32	partnership	partnership	NOUN
taxlaw-2804	478	33	recognizes	recognize	VERB
taxlaw-2804	478	34	no	no	DET
taxlaw-2804	478	35	tax	tax	NOUN
taxlaw-2804	478	36	gain	gain	NOUN
taxlaw-2804	478	37	or	or	CCONJ
taxlaw-2804	478	38	loss	loss	NOUN
taxlaw-2804	478	39	)	)	PUNCT
taxlaw-2804	478	40	.	.	PUNCT
taxlaw-2804	479	1	however	however	ADV
taxlaw-2804	479	2	,	,	PUNCT
taxlaw-2804	479	3	if	if	SCONJ
taxlaw-2804	479	4	the	the	DET
taxlaw-2804	479	5	partnership	partnership	NOUN
taxlaw-2804	479	6	uses	use	VERB
taxlaw-2804	479	7	the	the	DET
taxlaw-2804	479	8	remedial	remedial	ADJ
taxlaw-2804	479	9	method	method	NOUN
taxlaw-2804	479	10	,	,	PUNCT
taxlaw-2804	479	11	it	it	PRON
taxlaw-2804	479	12	seems	seem	VERB
taxlaw-2804	479	13	a	a	PRON
taxlaw-2804	479	14	would	would	AUX
taxlaw-2804	479	15	be	be	AUX
taxlaw-2804	479	16	allocated	allocate	VERB
taxlaw-2804	479	17	$	$	SYM
taxlaw-2804	479	18	25	25	NUM
taxlaw-2804	479	19	of	of	ADP
taxlaw-2804	479	20	tax	tax	NOUN
taxlaw-2804	479	21	loss	loss	NOUN
taxlaw-2804	479	22	(	(	PUNCT
taxlaw-2804	479	23	which	which	PRON
taxlaw-2804	479	24	consists	consist	VERB
taxlaw-2804	479	25	of	of	ADP
taxlaw-2804	479	26	$	$	SYM
taxlaw-2804	479	27	25	25	NUM
taxlaw-2804	479	28	tax	tax	NOUN
taxlaw-2804	479	29	loss	loss	NOUN
taxlaw-2804	479	30	invented	invent	VERB
taxlaw-2804	479	31	to	to	PART
taxlaw-2804	479	32	offset	offset	VERB
taxlaw-2804	479	33	the	the	DET
taxlaw-2804	479	34	$	$	SYM
taxlaw-2804	479	35	25	25	NUM
taxlaw-2804	479	36	tax	tax	NOUN
taxlaw-2804	479	37	gain	gain	NOUN
taxlaw-2804	479	38	that	that	PRON
taxlaw-2804	479	39	is	be	AUX
taxlaw-2804	479	40	invented	invent	VERB
taxlaw-2804	479	41	to	to	PART
taxlaw-2804	479	42	allocate	allocate	VERB
taxlaw-2804	479	43	to	to	ADP
taxlaw-2804	479	44	b	b	PROPN
taxlaw-2804	479	45	)	)	PUNCT
taxlaw-2804	479	46	.	.	PUNCT
taxlaw-2804	480	1	65	65	NUM
taxlaw-2804	480	2	for	for	ADP
taxlaw-2804	480	3	example	example	NOUN
taxlaw-2804	480	4	,	,	PUNCT
taxlaw-2804	480	5	in	in	ADP
taxlaw-2804	480	6	the	the	DET
taxlaw-2804	480	7	case	case	NOUN
taxlaw-2804	480	8	of	of	ADP
taxlaw-2804	480	9	inter	inter	ADJ
taxlaw-2804	480	10	vivos	vivos	ADJ
taxlaw-2804	480	11	gifts	gift	NOUN
taxlaw-2804	480	12	,	,	PUNCT
taxlaw-2804	480	13	as	as	ADP
taxlaw-2804	480	14	a	a	DET
taxlaw-2804	480	15	result	result	NOUN
taxlaw-2804	480	16	of	of	ADP
taxlaw-2804	480	17	the	the	DET
taxlaw-2804	480	18	basis	basis	NOUN
taxlaw-2804	480	19	rules	rule	NOUN
taxlaw-2804	480	20	in	in	ADP
taxlaw-2804	480	21	§	§	PROPN
taxlaw-2804	480	22	1015(a	1015(a	NOUN
taxlaw-2804	480	23	)	)	PUNCT
taxlaw-2804	480	24	,	,	PUNCT
taxlaw-2804	480	25	the	the	DET
taxlaw-2804	480	26	tax	tax	NOUN
taxlaw-2804	480	27	consequences	consequence	NOUN
taxlaw-2804	480	28	of	of	ADP
taxlaw-2804	480	29	existing	exist	VERB
taxlaw-2804	480	30	built	build	VERB
taxlaw-2804	480	31	-	-	PUNCT
taxlaw-2804	480	32	in	in	ADP
taxlaw-2804	480	33	gain	gain	NOUN
taxlaw-2804	480	34	can	can	AUX
taxlaw-2804	480	35	be	be	AUX
taxlaw-2804	480	36	shifted	shift	VERB
taxlaw-2804	480	37	from	from	ADP
taxlaw-2804	480	38	the	the	DET
taxlaw-2804	480	39	donor	donor	NOUN
taxlaw-2804	480	40	to	to	ADP
taxlaw-2804	480	41	the	the	DET
taxlaw-2804	480	42	donee	donee	NOUN
taxlaw-2804	480	43	but	but	CCONJ
taxlaw-2804	480	44	the	the	DET
taxlaw-2804	480	45	tax	tax	NOUN
taxlaw-2804	480	46	consequences	consequence	NOUN
taxlaw-2804	480	47	of	of	ADP
taxlaw-2804	480	48	existing	exist	VERB
taxlaw-2804	480	49	built	build	VERB
taxlaw-2804	480	50	-	-	PUNCT
taxlaw-2804	480	51	in	in	ADP
taxlaw-2804	480	52	loss	loss	NOUN
taxlaw-2804	480	53	can	can	AUX
taxlaw-2804	480	54	not	not	PART
taxlaw-2804	480	55	be	be	AUX
taxlaw-2804	480	56	shifted	shift	VERB
taxlaw-2804	480	57	(	(	PUNCT
taxlaw-2804	480	58	for	for	ADP
taxlaw-2804	480	59	purposes	purpose	NOUN
taxlaw-2804	480	60	of	of	ADP
taxlaw-2804	480	61	recognizing	recognize	VERB
taxlaw-2804	480	62	a	a	DET
taxlaw-2804	480	63	loss	loss	NOUN
taxlaw-2804	480	64	)	)	PUNCT
taxlaw-2804	480	65	.	.	PUNCT
taxlaw-2804	481	1	along	along	ADP
taxlaw-2804	481	2	similar	similar	ADJ
taxlaw-2804	481	3	lines	line	NOUN
taxlaw-2804	481	4	,	,	PUNCT
taxlaw-2804	481	5	when	when	SCONJ
taxlaw-2804	481	6	a	a	DET
taxlaw-2804	481	7	shareholder	shareholder	NOUN
taxlaw-2804	481	8	contributes	contribute	VERB
taxlaw-2804	481	9	property	property	NOUN
taxlaw-2804	481	10	to	to	ADP
taxlaw-2804	481	11	a	a	DET
taxlaw-2804	481	12	corporation	corporation	NOUN
taxlaw-2804	481	13	in	in	ADP
taxlaw-2804	481	14	a	a	DET
taxlaw-2804	481	15	transaction	transaction	NOUN
taxlaw-2804	481	16	that	that	PRON
taxlaw-2804	481	17	does	do	AUX
taxlaw-2804	481	18	not	not	PART
taxlaw-2804	481	19	lead	lead	VERB
taxlaw-2804	481	20	to	to	ADP
taxlaw-2804	481	21	recognition	recognition	NOUN
taxlaw-2804	481	22	of	of	ADP
taxlaw-2804	481	23	gain	gain	NOUN
taxlaw-2804	481	24	or	or	CCONJ
taxlaw-2804	481	25	loss	loss	NOUN
taxlaw-2804	481	26	as	as	ADP
taxlaw-2804	481	27	a	a	DET
taxlaw-2804	481	28	result	result	NOUN
taxlaw-2804	481	29	of	of	ADP
taxlaw-2804	481	30	§	§	PROPN
taxlaw-2804	481	31	351	351	NUM
taxlaw-2804	481	32	,	,	PUNCT
taxlaw-2804	481	33	if	if	SCONJ
taxlaw-2804	481	34	the	the	DET
taxlaw-2804	481	35	property	property	NOUN
taxlaw-2804	481	36	has	have	VERB
taxlaw-2804	481	37	a	a	DET
taxlaw-2804	481	38	built	build	VERB
taxlaw-2804	481	39	-	-	PUNCT
taxlaw-2804	481	40	in	in	ADP
taxlaw-2804	481	41	gain	gain	NOUN
taxlaw-2804	481	42	,	,	PUNCT
taxlaw-2804	481	43	the	the	DET
taxlaw-2804	481	44	built	build	VERB
taxlaw-2804	481	45	-	-	PUNCT
taxlaw-2804	481	46	in	in	ADP
taxlaw-2804	481	47	gain	gain	NOUN
taxlaw-2804	481	48	will	will	AUX
taxlaw-2804	481	49	be	be	AUX
taxlaw-2804	481	50	preserved	preserve	VERB
taxlaw-2804	481	51	at	at	ADP
taxlaw-2804	481	52	two	two	NUM
taxlaw-2804	481	53	levels	level	NOUN
taxlaw-2804	481	54	(	(	PUNCT
taxlaw-2804	481	55	at	at	ADP
taxlaw-2804	481	56	the	the	DET
taxlaw-2804	481	57	shareholder	shareholder	NOUN
taxlaw-2804	481	58	level	level	NOUN
taxlaw-2804	481	59	,	,	PUNCT
taxlaw-2804	481	60	by	by	ADP
taxlaw-2804	481	61	giving	give	VERB
taxlaw-2804	481	62	the	the	DET
taxlaw-2804	481	63	shareholder	shareholder	NOUN
taxlaw-2804	481	64	a	a	DET
taxlaw-2804	481	65	basis	basis	NOUN
taxlaw-2804	481	66	in	in	ADP
taxlaw-2804	481	67	stock	stock	NOUN
taxlaw-2804	481	68	received	receive	VERB
taxlaw-2804	481	69	that	that	PRON
taxlaw-2804	481	70	is	be	AUX
taxlaw-2804	481	71	less	less	ADJ
taxlaw-2804	481	72	than	than	ADP
taxlaw-2804	481	73	the	the	DET
taxlaw-2804	481	74	fair	fair	ADJ
taxlaw-2804	481	75	market	market	NOUN
taxlaw-2804	481	76	value	value	NOUN
taxlaw-2804	481	77	of	of	ADP
taxlaw-2804	481	78	the	the	DET
taxlaw-2804	481	79	stock	stock	NOUN
taxlaw-2804	481	80	and	and	CCONJ
taxlaw-2804	481	81	,	,	PUNCT
taxlaw-2804	481	82	at	at	ADP
taxlaw-2804	481	83	the	the	DET
taxlaw-2804	481	84	corporate	corporate	ADJ
taxlaw-2804	481	85	level	level	NOUN
taxlaw-2804	481	86	,	,	PUNCT
taxlaw-2804	481	87	by	by	ADP
taxlaw-2804	481	88	giving	give	VERB
taxlaw-2804	481	89	the	the	DET
taxlaw-2804	481	90	corporation	corporation	NOUN
taxlaw-2804	481	91	a	a	DET
taxlaw-2804	481	92	basis	basis	NOUN
taxlaw-2804	481	93	in	in	ADP
taxlaw-2804	481	94	the	the	DET
taxlaw-2804	481	95	property	property	NOUN
taxlaw-2804	481	96	contributed	contribute	VERB
taxlaw-2804	481	97	that	that	PRON
taxlaw-2804	481	98	is	be	AUX
taxlaw-2804	481	99	less	less	ADJ
taxlaw-2804	481	100	than	than	ADP
taxlaw-2804	481	101	the	the	DET
taxlaw-2804	481	102	fair	fair	ADJ
taxlaw-2804	481	103	market	market	NOUN
taxlaw-2804	481	104	value	value	NOUN
taxlaw-2804	481	105	of	of	ADP
taxlaw-2804	481	106	the	the	DET
taxlaw-2804	481	107	property	property	NOUN
taxlaw-2804	481	108	)	)	PUNCT
taxlaw-2804	481	109	.	.	PUNCT
taxlaw-2804	482	1	i.r.c	i.r.c	NOUN
taxlaw-2804	482	2	.	.	PUNCT
taxlaw-2804	483	1	§	§	PROPN
taxlaw-2804	483	2	§	§	PROPN
taxlaw-2804	483	3	358(a)(1	358(a)(1	NUM
taxlaw-2804	483	4	)	)	PUNCT
taxlaw-2804	483	5	,	,	PUNCT
taxlaw-2804	483	6	362(a	362(a	PROPN
taxlaw-2804	483	7	)	)	PUNCT
taxlaw-2804	483	8	(	(	PUNCT
taxlaw-2804	483	9	2010	2010	NUM
taxlaw-2804	483	10	)	)	PUNCT
taxlaw-2804	483	11	.	.	PUNCT
taxlaw-2804	484	1	however	however	ADV
taxlaw-2804	484	2	,	,	PUNCT
taxlaw-2804	484	3	if	if	SCONJ
taxlaw-2804	484	4	property	property	NOUN
taxlaw-2804	484	5	contributed	contribute	VERB
taxlaw-2804	484	6	by	by	ADP
taxlaw-2804	484	7	a	a	DET
taxlaw-2804	484	8	shareholder	shareholder	NOUN
taxlaw-2804	484	9	has	have	AUX
taxlaw-2804	484	10	,	,	PUNCT
taxlaw-2804	484	11	in	in	ADP
taxlaw-2804	484	12	aggregate	aggregate	ADJ
taxlaw-2804	484	13	,	,	PUNCT
taxlaw-2804	484	14	a	a	DET
taxlaw-2804	484	15	built	build	VERB
taxlaw-2804	484	16	-	-	PUNCT
taxlaw-2804	484	17	in	in	ADP
taxlaw-2804	484	18	loss	loss	NOUN
taxlaw-2804	484	19	,	,	PUNCT
taxlaw-2804	484	20	the	the	DET
taxlaw-2804	484	21	built	build	VERB
taxlaw-2804	484	22	-	-	PUNCT
taxlaw-2804	484	23	in	in	ADP
taxlaw-2804	484	24	loss	loss	NOUN
taxlaw-2804	484	25	will	will	AUX
taxlaw-2804	484	26	be	be	AUX
taxlaw-2804	484	27	preserved	preserve	VERB
taxlaw-2804	484	28	either	either	CCONJ
taxlaw-2804	484	29	at	at	ADP
taxlaw-2804	484	30	the	the	DET
taxlaw-2804	484	31	shareholder	shareholder	NOUN
taxlaw-2804	484	32	level	level	NOUN
taxlaw-2804	484	33	(	(	PUNCT
taxlaw-2804	484	34	by	by	ADP
taxlaw-2804	484	35	giving	give	VERB
taxlaw-2804	484	36	the	the	DET
taxlaw-2804	484	37	shareholder	shareholder	NOUN
taxlaw-2804	484	38	a	a	DET
taxlaw-2804	484	39	basis	basis	NOUN
taxlaw-2804	484	40	in	in	ADP
taxlaw-2804	484	41	stock	stock	NOUN
taxlaw-2804	484	42	received	receive	VERB
taxlaw-2804	484	43	that	that	PRON
taxlaw-2804	484	44	is	be	AUX
taxlaw-2804	484	45	greater	great	ADJ
taxlaw-2804	484	46	than	than	ADP
taxlaw-2804	484	47	the	the	DET
taxlaw-2804	484	48	fair	fair	ADJ
taxlaw-2804	484	49	market	market	NOUN
taxlaw-2804	484	50	value	value	NOUN
taxlaw-2804	484	51	of	of	ADP
taxlaw-2804	484	52	the	the	DET
taxlaw-2804	484	53	stock	stock	NOUN
taxlaw-2804	484	54	)	)	PUNCT
taxlaw-2804	484	55	or	or	CCONJ
taxlaw-2804	484	56	at	at	ADP
taxlaw-2804	484	57	the	the	DET
taxlaw-2804	484	58	corporate	corporate	ADJ
taxlaw-2804	484	59	level	level	NOUN
taxlaw-2804	484	60	(	(	PUNCT
taxlaw-2804	484	61	by	by	ADP
taxlaw-2804	484	62	giving	give	VERB
taxlaw-2804	484	63	the	the	DET
taxlaw-2804	484	64	corporation	corporation	NOUN
taxlaw-2804	484	65	a	a	DET
taxlaw-2804	484	66	basis	basis	NOUN
taxlaw-2804	484	67	in	in	ADP
taxlaw-2804	484	68	the	the	DET
taxlaw-2804	484	69	property	property	NOUN
taxlaw-2804	484	70	contributed	contribute	VERB
taxlaw-2804	484	71	that	that	PRON
taxlaw-2804	484	72	is	be	AUX
taxlaw-2804	484	73	greater	great	ADJ
taxlaw-2804	484	74	than	than	ADP
taxlaw-2804	484	75	the	the	DET
taxlaw-2804	484	76	fair	fair	ADJ
taxlaw-2804	484	77	market	market	NOUN
taxlaw-2804	484	78	value	value	NOUN
taxlaw-2804	484	79	of	of	ADP
taxlaw-2804	484	80	the	the	DET
taxlaw-2804	484	81	property	property	NOUN
taxlaw-2804	484	82	)	)	PUNCT
taxlaw-2804	484	83	but	but	CCONJ
taxlaw-2804	484	84	not	not	PART
taxlaw-2804	484	85	at	at	ADP
taxlaw-2804	484	86	both	both	DET
taxlaw-2804	484	87	levels	level	NOUN
taxlaw-2804	484	88	.	.	PUNCT
taxlaw-2804	485	1	i.r.c	i.r.c	NOUN
taxlaw-2804	485	2	.	.	PUNCT
taxlaw-2804	486	1	§	§	PROPN
taxlaw-2804	486	2	§	§	PROPN
taxlaw-2804	486	3	358(a)(1	358(a)(1	NUM
taxlaw-2804	486	4	)	)	PUNCT
taxlaw-2804	486	5	,	,	PUNCT
taxlaw-2804	486	6	362(e)(2	362(e)(2	NUM
taxlaw-2804	486	7	)	)	PUNCT
taxlaw-2804	486	8	(	(	PUNCT
taxlaw-2804	486	9	2010	2010	NUM
taxlaw-2804	486	10	)	)	PUNCT
taxlaw-2804	486	11	.	.	PUNCT
taxlaw-2804	487	1	2011	2011	NUM
taxlaw-2804	487	2	]	]	PUNCT
taxlaw-2804	487	3	making	make	VERB
taxlaw-2804	487	4	partnerships	partnership	NOUN
taxlaw-2804	487	5	work	work	VERB
taxlaw-2804	487	6	for	for	ADP
taxlaw-2804	487	7	mom	mom	NOUN
taxlaw-2804	487	8	and	and	CCONJ
taxlaw-2804	487	9	pop	pop	NOUN
taxlaw-2804	487	10	and	and	CCONJ
taxlaw-2804	487	11	everyone	everyone	PRON
taxlaw-2804	487	12	else	else	ADV
taxlaw-2804	487	13	265	265	NUM
taxlaw-2804	487	14	g.	g.	NOUN
taxlaw-2804	487	15	reverse	reverse	VERB
taxlaw-2804	487	16	§	§	PROPN
taxlaw-2804	487	17	704(c	704(c	PROPN
taxlaw-2804	487	18	)	)	PUNCT
taxlaw-2804	487	19	allocations	allocation	NOUN
taxlaw-2804	487	20	if	if	SCONJ
taxlaw-2804	487	21	a	a	DET
taxlaw-2804	487	22	new	new	ADJ
taxlaw-2804	487	23	partner	partner	NOUN
taxlaw-2804	487	24	joins	join	VERB
taxlaw-2804	487	25	a	a	DET
taxlaw-2804	487	26	partnership	partnership	NOUN
taxlaw-2804	487	27	at	at	ADP
taxlaw-2804	487	28	a	a	DET
taxlaw-2804	487	29	time	time	NOUN
taxlaw-2804	487	30	when	when	SCONJ
taxlaw-2804	487	31	the	the	DET
taxlaw-2804	487	32	partnership‟s	partnership‟s	ADJ
taxlaw-2804	487	33	existing	exist	VERB
taxlaw-2804	487	34	assets	asset	NOUN
taxlaw-2804	487	35	contain	contain	VERB
taxlaw-2804	487	36	built	build	VERB
taxlaw-2804	487	37	-	-	PUNCT
taxlaw-2804	487	38	in	in	ADP
taxlaw-2804	487	39	gains	gain	NOUN
taxlaw-2804	487	40	or	or	CCONJ
taxlaw-2804	487	41	built	build	VERB
taxlaw-2804	487	42	-	-	PUNCT
taxlaw-2804	487	43	in	in	ADP
taxlaw-2804	487	44	losses	loss	NOUN
taxlaw-2804	487	45	and	and	CCONJ
taxlaw-2804	487	46	the	the	DET
taxlaw-2804	487	47	partnership	partnership	NOUN
taxlaw-2804	487	48	revalues	revalue	VERB
taxlaw-2804	487	49	its	its	PRON
taxlaw-2804	487	50	assets	asset	NOUN
taxlaw-2804	487	51	to	to	PART
taxlaw-2804	487	52	reflect	reflect	VERB
taxlaw-2804	487	53	the	the	DET
taxlaw-2804	487	54	fact	fact	NOUN
taxlaw-2804	487	55	that	that	SCONJ
taxlaw-2804	487	56	the	the	DET
taxlaw-2804	487	57	new	new	ADJ
taxlaw-2804	487	58	partner	partner	NOUN
taxlaw-2804	487	59	buys	buy	VERB
taxlaw-2804	487	60	into	into	ADP
taxlaw-2804	487	61	the	the	DET
taxlaw-2804	487	62	partnership	partnership	NOUN
taxlaw-2804	487	63	based	base	VERB
taxlaw-2804	487	64	on	on	ADP
taxlaw-2804	487	65	the	the	DET
taxlaw-2804	487	66	current	current	ADJ
taxlaw-2804	487	67	value	value	NOUN
taxlaw-2804	487	68	of	of	ADP
taxlaw-2804	487	69	the	the	DET
taxlaw-2804	487	70	partnership‟s	partnership‟s	ADJ
taxlaw-2804	487	71	assets	asset	NOUN
taxlaw-2804	487	72	,	,	PUNCT
taxlaw-2804	487	73	allocation	allocation	NOUN
taxlaw-2804	487	74	methods	method	NOUN
taxlaw-2804	487	75	similar	similar	ADJ
taxlaw-2804	487	76	to	to	ADP
taxlaw-2804	487	77	the	the	DET
taxlaw-2804	487	78	allocation	allocation	NOUN
taxlaw-2804	487	79	methods	method	NOUN
taxlaw-2804	487	80	described	describe	VERB
taxlaw-2804	487	81	above	above	ADV
taxlaw-2804	487	82	must	must	AUX
taxlaw-2804	487	83	be	be	AUX
taxlaw-2804	487	84	used	use	VERB
taxlaw-2804	487	85	to	to	PART
taxlaw-2804	487	86	prevent	prevent	VERB
taxlaw-2804	487	87	shifting	shift	VERB
taxlaw-2804	487	88	the	the	DET
taxlaw-2804	487	89	tax	tax	NOUN
taxlaw-2804	487	90	consequences	consequence	NOUN
taxlaw-2804	487	91	of	of	ADP
taxlaw-2804	487	92	built	build	VERB
taxlaw-2804	487	93	-	-	PUNCT
taxlaw-2804	487	94	in	in	ADP
taxlaw-2804	487	95	gains	gain	NOUN
taxlaw-2804	487	96	and	and	CCONJ
taxlaw-2804	487	97	built	build	VERB
taxlaw-2804	487	98	-	-	PUNCT
taxlaw-2804	487	99	in	in	ADP
taxlaw-2804	487	100	losses	loss	NOUN
taxlaw-2804	487	101	from	from	ADP
taxlaw-2804	487	102	the	the	DET
taxlaw-2804	487	103	existing	exist	VERB
taxlaw-2804	487	104	partners	partner	NOUN
taxlaw-2804	487	105	to	to	ADP
taxlaw-2804	487	106	the	the	DET
taxlaw-2804	487	107	new	new	ADJ
taxlaw-2804	487	108	partner	partner	NOUN
taxlaw-2804	487	109	.	.	PUNCT
taxlaw-2804	488	1	66	66	NUM
taxlaw-2804	489	1	in	in	ADP
taxlaw-2804	489	2	this	this	DET
taxlaw-2804	489	3	context	context	NOUN
taxlaw-2804	489	4	,	,	PUNCT
taxlaw-2804	489	5	the	the	DET
taxlaw-2804	489	6	tax	tax	NOUN
taxlaw-2804	489	7	allocations	allocation	NOUN
taxlaw-2804	489	8	are	be	AUX
taxlaw-2804	489	9	sometimes	sometimes	ADV
taxlaw-2804	489	10	called	call	VERB
taxlaw-2804	489	11	“	"	PUNCT
taxlaw-2804	489	12	reverse	reverse	ADJ
taxlaw-2804	489	13	§	§	PROPN
taxlaw-2804	489	14	704(c	704(c	NOUN
taxlaw-2804	489	15	)	)	PUNCT
taxlaw-2804	489	16	”	"	PUNCT
taxlaw-2804	489	17	allocations	allocation	NOUN
taxlaw-2804	489	18	.	.	PUNCT
taxlaw-2804	490	1	to	to	PART
taxlaw-2804	490	2	illustrate	illustrate	VERB
taxlaw-2804	490	3	the	the	DET
taxlaw-2804	490	4	operation	operation	NOUN
taxlaw-2804	490	5	of	of	ADP
taxlaw-2804	490	6	reverse	reverse	ADJ
taxlaw-2804	490	7	§	§	PROPN
taxlaw-2804	490	8	704(c	704(c	PROPN
taxlaw-2804	490	9	)	)	PUNCT
taxlaw-2804	490	10	allocations	allocation	NOUN
taxlaw-2804	490	11	,	,	PUNCT
taxlaw-2804	490	12	assume	assume	VERB
taxlaw-2804	490	13	the	the	DET
taxlaw-2804	490	14	following	follow	VERB
taxlaw-2804	490	15	set	set	NOUN
taxlaw-2804	490	16	of	of	ADP
taxlaw-2804	490	17	facts	fact	NOUN
taxlaw-2804	490	18	:	:	PUNCT
taxlaw-2804	490	19	example	example	NOUN
taxlaw-2804	490	20	2	2	NUM
taxlaw-2804	490	21	.	.	X
taxlaw-2804	490	22	two	two	NUM
taxlaw-2804	490	23	individuals	individual	NOUN
taxlaw-2804	490	24	,	,	PUNCT
taxlaw-2804	490	25	a	a	PRON
taxlaw-2804	490	26	and	and	CCONJ
taxlaw-2804	490	27	b	b	NOUN
taxlaw-2804	490	28	,	,	PUNCT
taxlaw-2804	490	29	form	form	VERB
taxlaw-2804	490	30	an	an	DET
taxlaw-2804	490	31	entity	entity	NOUN
taxlaw-2804	490	32	treated	treat	VERB
taxlaw-2804	490	33	as	as	ADP
taxlaw-2804	490	34	a	a	DET
taxlaw-2804	490	35	partnership	partnership	NOUN
taxlaw-2804	490	36	for	for	ADP
taxlaw-2804	490	37	tax	tax	NOUN
taxlaw-2804	490	38	purposes	purpose	NOUN
taxlaw-2804	490	39	.	.	PUNCT
taxlaw-2804	491	1	a	a	PRON
taxlaw-2804	491	2	and	and	CCONJ
taxlaw-2804	491	3	b	b	NOUN
taxlaw-2804	491	4	each	each	PRON
taxlaw-2804	491	5	contribute	contribute	VERB
taxlaw-2804	491	6	$	$	SYM
taxlaw-2804	491	7	5,000	5,000	NUM
taxlaw-2804	491	8	cash	cash	NOUN
taxlaw-2804	491	9	to	to	ADP
taxlaw-2804	491	10	the	the	DET
taxlaw-2804	491	11	newly	newly	ADV
taxlaw-2804	491	12	formed	form	VERB
taxlaw-2804	491	13	ab	ab	PROPN
taxlaw-2804	491	14	partnership	partnership	PROPN
taxlaw-2804	491	15	.	.	PUNCT
taxlaw-2804	492	1	the	the	DET
taxlaw-2804	492	2	ab	ab	PROPN
taxlaw-2804	492	3	partnership	partnership	NOUN
taxlaw-2804	492	4	acquires	acquire	VERB
taxlaw-2804	492	5	a	a	DET
taxlaw-2804	492	6	parcel	parcel	NOUN
taxlaw-2804	492	7	of	of	ADP
taxlaw-2804	492	8	land	land	NOUN
taxlaw-2804	492	9	for	for	ADP
taxlaw-2804	492	10	$	$	SYM
taxlaw-2804	492	11	10,000	10,000	NUM
taxlaw-2804	492	12	.	.	PUNCT
taxlaw-2804	493	1	the	the	DET
taxlaw-2804	493	2	ab	ab	PROPN
taxlaw-2804	493	3	partnership‟s	partnership‟s	ADV
taxlaw-2804	493	4	basis	basis	NOUN
taxlaw-2804	493	5	in	in	ADP
taxlaw-2804	493	6	the	the	DET
taxlaw-2804	493	7	land	land	NOUN
taxlaw-2804	493	8	is	be	AUX
taxlaw-2804	493	9	$	$	SYM
taxlaw-2804	493	10	10,000	10,000	NUM
taxlaw-2804	493	11	.	.	PUNCT
taxlaw-2804	494	1	at	at	ADP
taxlaw-2804	494	2	a	a	DET
taxlaw-2804	494	3	time	time	NOUN
taxlaw-2804	494	4	when	when	SCONJ
taxlaw-2804	494	5	the	the	DET
taxlaw-2804	494	6	value	value	NOUN
taxlaw-2804	494	7	of	of	ADP
taxlaw-2804	494	8	the	the	DET
taxlaw-2804	494	9	land	land	NOUN
taxlaw-2804	494	10	is	be	AUX
taxlaw-2804	494	11	$	$	SYM
taxlaw-2804	494	12	30,000	30,000	NUM
taxlaw-2804	494	13	,	,	PUNCT
taxlaw-2804	494	14	another	another	DET
taxlaw-2804	494	15	individual	individual	NOUN
taxlaw-2804	494	16	,	,	PUNCT
taxlaw-2804	494	17	c	c	AUX
taxlaw-2804	494	18	,	,	PUNCT
taxlaw-2804	494	19	contributes	contribute	VERB
taxlaw-2804	494	20	$	$	SYM
taxlaw-2804	494	21	30,000	30,000	NUM
taxlaw-2804	494	22	cash	cash	NOUN
taxlaw-2804	494	23	to	to	ADP
taxlaw-2804	494	24	the	the	DET
taxlaw-2804	494	25	ab	ab	PROPN
taxlaw-2804	494	26	partnership	partnership	NOUN
taxlaw-2804	494	27	in	in	ADP
taxlaw-2804	494	28	order	order	NOUN
taxlaw-2804	494	29	to	to	PART
taxlaw-2804	494	30	acquire	acquire	VERB
taxlaw-2804	494	31	a	a	DET
taxlaw-2804	494	32	50	50	NUM
taxlaw-2804	494	33	%	%	NOUN
taxlaw-2804	494	34	interest	interest	NOUN
taxlaw-2804	494	35	in	in	ADP
taxlaw-2804	494	36	the	the	DET
taxlaw-2804	494	37	partnership	partnership	NOUN
taxlaw-2804	494	38	.	.	PUNCT
taxlaw-2804	495	1	the	the	DET
taxlaw-2804	495	2	partnership	partnership	NOUN
taxlaw-2804	495	3	revalues	revalue	VERB
taxlaw-2804	495	4	the	the	DET
taxlaw-2804	495	5	land	land	NOUN
taxlaw-2804	495	6	to	to	ADP
taxlaw-2804	495	7	$	$	SYM
taxlaw-2804	495	8	30,000	30,000	NUM
taxlaw-2804	495	9	to	to	PART
taxlaw-2804	495	10	reflect	reflect	VERB
taxlaw-2804	495	11	the	the	DET
taxlaw-2804	495	12	partners‟	partners‟	PROPN
taxlaw-2804	495	13	economic	economic	ADJ
taxlaw-2804	495	14	arrangement	arrangement	NOUN
taxlaw-2804	495	15	.	.	PUNCT
taxlaw-2804	496	1	if	if	SCONJ
taxlaw-2804	496	2	the	the	DET
taxlaw-2804	496	3	partnership	partnership	NOUN
taxlaw-2804	496	4	subsequently	subsequently	ADV
taxlaw-2804	496	5	sells	sell	VERB
taxlaw-2804	496	6	the	the	DET
taxlaw-2804	496	7	land	land	NOUN
taxlaw-2804	496	8	for	for	ADP
taxlaw-2804	496	9	$	$	SYM
taxlaw-2804	496	10	30,000	30,000	NUM
taxlaw-2804	496	11	,	,	PUNCT
taxlaw-2804	496	12	the	the	DET
taxlaw-2804	496	13	partnership	partnership	NOUN
taxlaw-2804	496	14	will	will	AUX
taxlaw-2804	496	15	recognize	recognize	VERB
taxlaw-2804	496	16	a	a	DET
taxlaw-2804	496	17	$	$	SYM
taxlaw-2804	496	18	20,000	20,000	NUM
taxlaw-2804	496	19	tax	tax	NOUN
taxlaw-2804	496	20	gain	gain	NOUN
taxlaw-2804	496	21	.	.	PUNCT
taxlaw-2804	497	1	regardless	regardless	ADV
taxlaw-2804	497	2	of	of	ADP
taxlaw-2804	497	3	which	which	DET
taxlaw-2804	497	4	method	method	NOUN
taxlaw-2804	497	5	the	the	DET
taxlaw-2804	497	6	partnership	partnership	NOUN
taxlaw-2804	497	7	uses	use	VERB
taxlaw-2804	497	8	for	for	ADP
taxlaw-2804	497	9	making	make	VERB
taxlaw-2804	497	10	reverse	reverse	ADJ
taxlaw-2804	497	11	§	§	PROPN
taxlaw-2804	497	12	704(c	704(c	PROPN
taxlaw-2804	497	13	)	)	PUNCT
taxlaw-2804	497	14	allocations	allocation	NOUN
taxlaw-2804	497	15	with	with	ADP
taxlaw-2804	497	16	respect	respect	NOUN
taxlaw-2804	497	17	to	to	ADP
taxlaw-2804	497	18	the	the	DET
taxlaw-2804	497	19	land	land	NOUN
taxlaw-2804	497	20	,	,	PUNCT
taxlaw-2804	497	21	the	the	DET
taxlaw-2804	497	22	partnership	partnership	NOUN
taxlaw-2804	497	23	will	will	AUX
taxlaw-2804	497	24	allocate	allocate	VERB
taxlaw-2804	497	25	this	this	DET
taxlaw-2804	497	26	tax	tax	NOUN
taxlaw-2804	497	27	gain	gain	NOUN
taxlaw-2804	497	28	to	to	ADP
taxlaw-2804	497	29	a	a	DET
taxlaw-2804	497	30	and	and	CCONJ
taxlaw-2804	497	31	b	b	NOUN
taxlaw-2804	497	32	(	(	PUNCT
taxlaw-2804	497	33	not	not	PART
taxlaw-2804	497	34	c	c	X
taxlaw-2804	497	35	)	)	PUNCT
taxlaw-2804	497	36	in	in	ADP
taxlaw-2804	497	37	its	its	PRON
taxlaw-2804	497	38	entirety	entirety	NOUN
taxlaw-2804	497	39	.	.	PUNCT
taxlaw-2804	498	1	thus	thus	ADV
taxlaw-2804	498	2	,	,	PUNCT
taxlaw-2804	498	3	the	the	DET
taxlaw-2804	498	4	tax	tax	NOUN
taxlaw-2804	498	5	consequences	consequence	NOUN
taxlaw-2804	498	6	of	of	ADP
taxlaw-2804	498	7	the	the	DET
taxlaw-2804	498	8	existing	exist	VERB
taxlaw-2804	498	9	built	build	VERB
taxlaw-2804	498	10	-	-	PUNCT
taxlaw-2804	498	11	in	in	ADP
taxlaw-2804	498	12	gain	gain	NOUN
taxlaw-2804	498	13	are	be	AUX
taxlaw-2804	498	14	not	not	PART
taxlaw-2804	498	15	shifted	shift	VERB
taxlaw-2804	498	16	to	to	ADP
taxlaw-2804	498	17	c.	c.	PROPN
taxlaw-2804	498	18	this	this	DET
taxlaw-2804	498	19	result	result	NOUN
taxlaw-2804	498	20	appropriately	appropriately	ADV
taxlaw-2804	498	21	matches	match	VERB
taxlaw-2804	498	22	the	the	DET
taxlaw-2804	498	23	partners‟	partners‟	PROPN
taxlaw-2804	498	24	economic	economic	ADJ
taxlaw-2804	498	25	arrangement	arrangement	NOUN
taxlaw-2804	498	26	because	because	SCONJ
taxlaw-2804	498	27	the	the	DET
taxlaw-2804	498	28	economic	economic	ADJ
taxlaw-2804	498	29	benefit	benefit	NOUN
taxlaw-2804	498	30	of	of	ADP
taxlaw-2804	498	31	the	the	DET
taxlaw-2804	498	32	$	$	SYM
taxlaw-2804	498	33	20,000	20,000	NUM
taxlaw-2804	498	34	increase	increase	NOUN
taxlaw-2804	498	35	in	in	ADP
taxlaw-2804	498	36	value	value	NOUN
taxlaw-2804	498	37	of	of	ADP
taxlaw-2804	498	38	the	the	DET
taxlaw-2804	498	39	land	land	NOUN
taxlaw-2804	498	40	is	be	AUX
taxlaw-2804	498	41	captured	capture	VERB
taxlaw-2804	498	42	by	by	ADP
taxlaw-2804	498	43	a	a	PRON
taxlaw-2804	498	44	and	and	CCONJ
taxlaw-2804	498	45	b	b	NOUN
taxlaw-2804	498	46	and	and	CCONJ
taxlaw-2804	498	47	not	not	PART
taxlaw-2804	498	48	c.	c.	NOUN
taxlaw-2804	498	49	in	in	ADP
taxlaw-2804	498	50	other	other	ADJ
taxlaw-2804	498	51	words	word	NOUN
taxlaw-2804	498	52	,	,	PUNCT
taxlaw-2804	498	53	if	if	SCONJ
taxlaw-2804	498	54	the	the	DET
taxlaw-2804	498	55	partnership	partnership	NOUN
taxlaw-2804	498	56	distributes	distribute	VERB
taxlaw-2804	498	57	the	the	DET
taxlaw-2804	498	58	$	$	SYM
taxlaw-2804	498	59	60,000	60,000	NUM
taxlaw-2804	498	60	cash	cash	NOUN
taxlaw-2804	498	61	it	it	PRON
taxlaw-2804	498	62	holds	hold	VERB
taxlaw-2804	498	63	after	after	ADP
taxlaw-2804	498	64	sale	sale	NOUN
taxlaw-2804	498	65	of	of	ADP
taxlaw-2804	498	66	the	the	DET
taxlaw-2804	498	67	land	land	NOUN
taxlaw-2804	498	68	50	50	NUM
taxlaw-2804	498	69	%	%	NOUN
taxlaw-2804	498	70	to	to	ADP
taxlaw-2804	498	71	a	a	PRON
taxlaw-2804	498	72	and	and	CCONJ
taxlaw-2804	498	73	b	b	NOUN
taxlaw-2804	498	74	and	and	CCONJ
taxlaw-2804	498	75	50	50	NUM
taxlaw-2804	498	76	%	%	NOUN
taxlaw-2804	498	77	to	to	ADP
taxlaw-2804	498	78	c	c	NOUN
taxlaw-2804	498	79	,	,	PUNCT
taxlaw-2804	498	80	a	a	PRON
taxlaw-2804	498	81	and	and	CCONJ
taxlaw-2804	498	82	b	b	NOUN
taxlaw-2804	498	83	collectively	collectively	ADV
taxlaw-2804	498	84	receive	receive	VERB
taxlaw-2804	498	85	$	$	SYM
taxlaw-2804	498	86	20,000	20,000	NUM
taxlaw-2804	498	87	more	more	ADJ
taxlaw-2804	498	88	than	than	SCONJ
taxlaw-2804	498	89	they	they	PRON
taxlaw-2804	498	90	initially	initially	ADV
taxlaw-2804	498	91	contributed	contribute	VERB
taxlaw-2804	498	92	to	to	ADP
taxlaw-2804	498	93	the	the	DET
taxlaw-2804	498	94	partnership	partnership	NOUN
taxlaw-2804	498	95	and	and	CCONJ
taxlaw-2804	498	96	c	c	NOUN
taxlaw-2804	498	97	receives	receive	VERB
taxlaw-2804	498	98	only	only	ADV
taxlaw-2804	498	99	a	a	DET
taxlaw-2804	498	100	return	return	NOUN
taxlaw-2804	498	101	of	of	ADP
taxlaw-2804	498	102	c‟s	c‟s	PROPN
taxlaw-2804	498	103	initial	initial	ADJ
taxlaw-2804	498	104	contribution	contribution	NOUN
taxlaw-2804	498	105	.	.	PUNCT
taxlaw-2804	499	1	thus	thus	ADV
taxlaw-2804	499	2	,	,	PUNCT
taxlaw-2804	499	3	it	it	PRON
taxlaw-2804	499	4	is	be	AUX
taxlaw-2804	499	5	appropriate	appropriate	ADJ
taxlaw-2804	499	6	that	that	SCONJ
taxlaw-2804	499	7	a	a	PRON
taxlaw-2804	499	8	and	and	CCONJ
taxlaw-2804	499	9	b	b	NOUN
taxlaw-2804	499	10	,	,	PUNCT
taxlaw-2804	499	11	collectively	collectively	ADV
taxlaw-2804	499	12	,	,	PUNCT
taxlaw-2804	499	13	are	be	AUX
taxlaw-2804	499	14	allocated	allocate	VERB
taxlaw-2804	499	15	$	$	SYM
taxlaw-2804	499	16	20,000	20,000	NUM
taxlaw-2804	499	17	of	of	ADP
taxlaw-2804	499	18	tax	tax	NOUN
taxlaw-2804	499	19	gain	gain	NOUN
taxlaw-2804	499	20	,	,	PUNCT
taxlaw-2804	499	21	while	while	SCONJ
taxlaw-2804	499	22	c	c	PROPN
taxlaw-2804	499	23	is	be	AUX
taxlaw-2804	499	24	allocated	allocate	VERB
taxlaw-2804	499	25	no	no	DET
taxlaw-2804	499	26	tax	tax	NOUN
taxlaw-2804	499	27	gain	gain	NOUN
taxlaw-2804	499	28	or	or	CCONJ
taxlaw-2804	499	29	loss	loss	NOUN
taxlaw-2804	499	30	.	.	PUNCT
taxlaw-2804	500	1	h.	h.	PROPN
taxlaw-2804	500	2	special	special	ADJ
taxlaw-2804	500	3	rules	rule	NOUN
taxlaw-2804	500	4	for	for	ADP
taxlaw-2804	500	5	securities	security	NOUN
taxlaw-2804	500	6	partnerships	partnership	NOUN
taxlaw-2804	500	7	in	in	ADP
taxlaw-2804	500	8	general	general	ADJ
taxlaw-2804	500	9	,	,	PUNCT
taxlaw-2804	500	10	§	§	PROPN
taxlaw-2804	500	11	704(c	704(c	PROPN
taxlaw-2804	500	12	)	)	PUNCT
taxlaw-2804	500	13	allocations	allocation	NOUN
taxlaw-2804	500	14	and	and	CCONJ
taxlaw-2804	500	15	reverse	reverse	VERB
taxlaw-2804	500	16	§	§	PROPN
taxlaw-2804	500	17	704(c	704(c	PROPN
taxlaw-2804	500	18	)	)	PUNCT
taxlaw-2804	500	19	allocations	allocation	NOUN
taxlaw-2804	500	20	must	must	AUX
taxlaw-2804	500	21	be	be	AUX
taxlaw-2804	500	22	determined	determine	VERB
taxlaw-2804	500	23	on	on	ADP
taxlaw-2804	500	24	a	a	DET
taxlaw-2804	500	25	property	property	NOUN
taxlaw-2804	500	26	-	-	PUNCT
taxlaw-2804	500	27	by	by	ADP
taxlaw-2804	500	28	-	-	PUNCT
taxlaw-2804	500	29	property	property	NOUN
taxlaw-2804	500	30	basis	basis	NOUN
taxlaw-2804	500	31	.	.	PUNCT
taxlaw-2804	501	1	67	67	NUM
taxlaw-2804	501	2	this	this	DET
taxlaw-2804	501	3	requirement	requirement	NOUN
taxlaw-2804	501	4	is	be	AUX
taxlaw-2804	501	5	relaxed	relax	VERB
taxlaw-2804	501	6	in	in	ADP
taxlaw-2804	501	7	the	the	DET
taxlaw-2804	501	8	case	case	NOUN
taxlaw-2804	501	9	of	of	ADP
taxlaw-2804	501	10	reverse	reverse	ADJ
taxlaw-2804	501	11	§	§	PROPN
taxlaw-2804	501	12	704(c	704(c	PROPN
taxlaw-2804	501	13	)	)	PUNCT
taxlaw-2804	501	14	allocations	allocation	NOUN
taxlaw-2804	501	15	made	make	VERB
taxlaw-2804	501	16	by	by	ADP
taxlaw-2804	501	17	a	a	DET
taxlaw-2804	501	18	“	"	PUNCT
taxlaw-2804	501	19	securities	security	NOUN
taxlaw-2804	501	20	partnership	partnership	NOUN
taxlaw-2804	501	21	,	,	PUNCT
taxlaw-2804	501	22	”	"	PUNCT
taxlaw-2804	501	23	which	which	PRON
taxlaw-2804	501	24	is	be	AUX
taxlaw-2804	501	25	allowed	allow	VERB
taxlaw-2804	501	26	to	to	PART
taxlaw-2804	501	27	determine	determine	VERB
taxlaw-2804	501	28	reverse	reverse	ADJ
taxlaw-2804	501	29	§	§	PROPN
taxlaw-2804	501	30	704(c	704(c	PROPN
taxlaw-2804	501	31	)	)	PUNCT
taxlaw-2804	501	32	allocations	allocation	NOUN
taxlaw-2804	501	33	on	on	ADP
taxlaw-2804	501	34	an	an	DET
taxlaw-2804	501	35	aggregate	aggregate	ADJ
taxlaw-2804	501	36	basis	basis	NOUN
taxlaw-2804	501	37	across	across	ADP
taxlaw-2804	501	38	all	all	PRON
taxlaw-2804	501	39	of	of	ADP
taxlaw-2804	501	40	its	its	PRON
taxlaw-2804	501	41	“	"	PUNCT
taxlaw-2804	501	42	qualified	qualified	ADJ
taxlaw-2804	501	43	financial	financial	ADJ
taxlaw-2804	501	44	assets	asset	NOUN
taxlaw-2804	501	45	.	.	PUNCT
taxlaw-2804	501	46	”	"	PUNCT
taxlaw-2804	502	1	68	68	NUM
taxlaw-2804	502	2	a	a	DET
taxlaw-2804	502	3	“	"	PUNCT
taxlaw-2804	502	4	securities	security	NOUN
taxlaw-2804	502	5	partnership	partnership	NOUN
taxlaw-2804	502	6	”	"	PUNCT
taxlaw-2804	502	7	is	be	AUX
taxlaw-2804	502	8	a	a	DET
taxlaw-2804	502	9	partnership	partnership	NOUN
taxlaw-2804	502	10	that	that	PRON
taxlaw-2804	502	11	shares	share	VERB
taxlaw-2804	502	12	all	all	DET
taxlaw-2804	502	13	economic	economic	ADJ
taxlaw-2804	502	14	gain	gain	NOUN
taxlaw-2804	502	15	pro	pro	ADJ
taxlaw-2804	502	16	rata	rata	NOUN
taxlaw-2804	502	17	among	among	ADP
taxlaw-2804	502	18	partners	partner	NOUN
taxlaw-2804	502	19	based	base	VERB
taxlaw-2804	502	20	on	on	ADP
taxlaw-2804	502	21	capital	capital	NOUN
taxlaw-2804	502	22	invested	invest	VERB
taxlaw-2804	502	23	(	(	PUNCT
taxlaw-2804	502	24	except	except	SCONJ
taxlaw-2804	502	25	for	for	ADP
taxlaw-2804	502	26	a	a	DET
taxlaw-2804	502	27	disproportionate	disproportionate	ADJ
taxlaw-2804	502	28	share	share	NOUN
taxlaw-2804	502	29	that	that	PRON
taxlaw-2804	502	30	benefits	benefit	VERB
taxlaw-2804	502	31	a	a	DET
taxlaw-2804	502	32	partner	partner	NOUN
taxlaw-2804	502	33	who	who	PRON
taxlaw-2804	502	34	provides	provide	VERB
taxlaw-2804	502	35	investment	investment	NOUN
taxlaw-2804	502	36	management	management	NOUN
taxlaw-2804	502	37	services	service	NOUN
taxlaw-2804	502	38	)	)	PUNCT
taxlaw-2804	502	39	and	and	CCONJ
taxlaw-2804	502	40	is	be	AUX
taxlaw-2804	502	41	either	either	CCONJ
taxlaw-2804	502	42	(	(	PUNCT
taxlaw-2804	502	43	1	1	X
taxlaw-2804	502	44	)	)	PUNCT
taxlaw-2804	502	45	registered	register	VERB
taxlaw-2804	502	46	as	as	ADP
taxlaw-2804	502	47	a	a	DET
taxlaw-2804	502	48	management	management	NOUN
taxlaw-2804	502	49	company	company	NOUN
taxlaw-2804	502	50	under	under	ADP
taxlaw-2804	502	51	the	the	DET
taxlaw-2804	502	52	investment	investment	NOUN
taxlaw-2804	502	53	company	company	NOUN
taxlaw-2804	502	54	act	act	NOUN
taxlaw-2804	502	55	of	of	ADP
taxlaw-2804	502	56	1940	1940	NUM
taxlaw-2804	502	57	or	or	CCONJ
taxlaw-2804	502	58	(	(	PUNCT
taxlaw-2804	502	59	2	2	X
taxlaw-2804	502	60	)	)	PUNCT
taxlaw-2804	502	61	holds	hold	VERB
taxlaw-2804	502	62	qualified	qualified	ADJ
taxlaw-2804	502	63	financial	financial	ADJ
taxlaw-2804	502	64	assets	asset	NOUN
taxlaw-2804	502	65	that	that	PRON
taxlaw-2804	502	66	represent	represent	VERB
taxlaw-2804	502	67	at	at	ADV
taxlaw-2804	502	68	least	least	ADV
taxlaw-2804	502	69	90	90	NUM
taxlaw-2804	502	70	%	%	NOUN
taxlaw-2804	502	71	of	of	ADP
taxlaw-2804	502	72	the	the	DET
taxlaw-2804	502	73	value	value	NOUN
taxlaw-2804	502	74	of	of	ADP
taxlaw-2804	502	75	its	its	PRON
taxlaw-2804	502	76	non	non	ADJ
taxlaw-2804	502	77	-	-	ADJ
taxlaw-2804	502	78	cash	cash	ADJ
taxlaw-2804	502	79	66	66	NUM
taxlaw-2804	502	80	treas	trea	NOUN
taxlaw-2804	502	81	.	.	PUNCT
taxlaw-2804	503	1	reg	reg	PROPN
taxlaw-2804	503	2	.	.	PUNCT
taxlaw-2804	504	1	§	§	PROPN
taxlaw-2804	504	2	1.704	1.704	NUM
taxlaw-2804	504	3	-	-	SYM
taxlaw-2804	504	4	3(a)(6)(i	3(a)(6)(i	NUM
taxlaw-2804	504	5	)	)	PUNCT
taxlaw-2804	504	6	(	(	PUNCT
taxlaw-2804	504	7	2010	2010	NUM
taxlaw-2804	504	8	)	)	PUNCT
taxlaw-2804	504	9	.	.	PUNCT
taxlaw-2804	505	1	67	67	NUM
taxlaw-2804	505	2	treas	trea	NOUN
taxlaw-2804	505	3	.	.	PUNCT
taxlaw-2804	506	1	reg	reg	PROPN
taxlaw-2804	506	2	.	.	PUNCT
taxlaw-2804	507	1	§	§	PROPN
taxlaw-2804	507	2	1.704	1.704	NUM
taxlaw-2804	507	3	-	-	SYM
taxlaw-2804	507	4	3(a)(2	3(a)(2	NUM
taxlaw-2804	507	5	)	)	PUNCT
taxlaw-2804	507	6	(	(	PUNCT
taxlaw-2804	507	7	2010	2010	NUM
taxlaw-2804	507	8	)	)	PUNCT
taxlaw-2804	507	9	.	.	PUNCT
taxlaw-2804	508	1	68	68	NUM
taxlaw-2804	508	2	treas	trea	NOUN
taxlaw-2804	508	3	.	.	PUNCT
taxlaw-2804	509	1	reg	reg	PROPN
taxlaw-2804	509	2	.	.	PUNCT
taxlaw-2804	510	1	§	§	PROPN
taxlaw-2804	510	2	1.704	1.704	NUM
taxlaw-2804	510	3	-	-	SYM
taxlaw-2804	510	4	3(e)(3	3(e)(3	NUM
taxlaw-2804	510	5	)	)	PUNCT
taxlaw-2804	510	6	(	(	PUNCT
taxlaw-2804	510	7	2010	2010	NUM
taxlaw-2804	510	8	)	)	PUNCT
taxlaw-2804	510	9	.	.	PUNCT
taxlaw-2804	511	1	266	266	NUM
taxlaw-2804	511	2	columbia	columbia	PROPN
taxlaw-2804	511	3	journal	journal	PROPN
taxlaw-2804	511	4	of	of	ADP
taxlaw-2804	511	5	tax	tax	NOUN
taxlaw-2804	511	6	law	law	NOUN
taxlaw-2804	511	7	[	[	X
taxlaw-2804	511	8	vol.2:247	vol.2:247	ADJ
taxlaw-2804	511	9	assets	asset	NOUN
taxlaw-2804	511	10	and	and	CCONJ
taxlaw-2804	511	11	revalues	revalue	NOUN
taxlaw-2804	511	12	its	its	PRON
taxlaw-2804	511	13	assets	asset	NOUN
taxlaw-2804	511	14	at	at	ADP
taxlaw-2804	511	15	least	least	ADJ
taxlaw-2804	511	16	annually	annually	ADV
taxlaw-2804	511	17	.	.	PUNCT
taxlaw-2804	512	1	69	69	NUM
taxlaw-2804	512	2	a	a	DET
taxlaw-2804	512	3	“	"	PUNCT
taxlaw-2804	512	4	qualified	qualified	ADJ
taxlaw-2804	512	5	financial	financial	ADJ
taxlaw-2804	512	6	asset	asset	NOUN
taxlaw-2804	512	7	”	"	PUNCT
taxlaw-2804	512	8	is	be	AUX
taxlaw-2804	512	9	personal	personal	ADJ
taxlaw-2804	512	10	property	property	NOUN
taxlaw-2804	512	11	(	(	PUNCT
taxlaw-2804	512	12	including	include	VERB
taxlaw-2804	512	13	stock	stock	NOUN
taxlaw-2804	512	14	)	)	PUNCT
taxlaw-2804	512	15	that	that	PRON
taxlaw-2804	512	16	is	be	AUX
taxlaw-2804	512	17	actively	actively	ADV
taxlaw-2804	512	18	traded	trade	VERB
taxlaw-2804	512	19	and	and	CCONJ
taxlaw-2804	512	20	,	,	PUNCT
taxlaw-2804	512	21	in	in	ADP
taxlaw-2804	512	22	some	some	DET
taxlaw-2804	512	23	cases	case	NOUN
taxlaw-2804	512	24	,	,	PUNCT
taxlaw-2804	512	25	certain	certain	ADJ
taxlaw-2804	512	26	other	other	ADJ
taxlaw-2804	512	27	property	property	NOUN
taxlaw-2804	512	28	.	.	PUNCT
taxlaw-2804	513	1	70	70	NUM
taxlaw-2804	513	2	a	a	DET
taxlaw-2804	513	3	typical	typical	ADJ
taxlaw-2804	513	4	hedge	hedge	NOUN
taxlaw-2804	513	5	fund	fund	NOUN
taxlaw-2804	513	6	,	,	PUNCT
taxlaw-2804	513	7	for	for	ADP
taxlaw-2804	513	8	example	example	NOUN
taxlaw-2804	513	9	,	,	PUNCT
taxlaw-2804	513	10	would	would	AUX
taxlaw-2804	513	11	qualify	qualify	VERB
taxlaw-2804	513	12	as	as	ADP
taxlaw-2804	513	13	a	a	DET
taxlaw-2804	513	14	“	"	PUNCT
taxlaw-2804	513	15	securities	security	NOUN
taxlaw-2804	513	16	partnership	partnership	NOUN
taxlaw-2804	513	17	.	.	PUNCT
taxlaw-2804	513	18	”	"	PUNCT
taxlaw-2804	514	1	the	the	DET
taxlaw-2804	514	2	distinction	distinction	NOUN
taxlaw-2804	514	3	between	between	ADP
taxlaw-2804	514	4	an	an	DET
taxlaw-2804	514	5	asset	asset	NOUN
taxlaw-2804	514	6	-	-	PUNCT
taxlaw-2804	514	7	by	by	ADP
taxlaw-2804	514	8	-	-	PUNCT
taxlaw-2804	514	9	asset	asset	NOUN
taxlaw-2804	514	10	approach	approach	NOUN
taxlaw-2804	514	11	and	and	CCONJ
taxlaw-2804	514	12	an	an	DET
taxlaw-2804	514	13	aggregate	aggregate	ADJ
taxlaw-2804	514	14	approach	approach	NOUN
taxlaw-2804	514	15	is	be	AUX
taxlaw-2804	514	16	demonstrated	demonstrate	VERB
taxlaw-2804	514	17	by	by	ADP
taxlaw-2804	514	18	the	the	DET
taxlaw-2804	514	19	following	follow	VERB
taxlaw-2804	514	20	example	example	NOUN
taxlaw-2804	514	21	.	.	PUNCT
taxlaw-2804	515	1	1	1	X
taxlaw-2804	515	2	.	.	X
taxlaw-2804	515	3	facts	fact	NOUN
taxlaw-2804	515	4	of	of	ADP
taxlaw-2804	515	5	example	example	NOUN
taxlaw-2804	515	6	3	3	NUM
taxlaw-2804	515	7	the	the	DET
taxlaw-2804	515	8	ab	ab	PROPN
taxlaw-2804	515	9	partnership	partnership	NOUN
taxlaw-2804	515	10	qualifies	qualify	VERB
taxlaw-2804	515	11	as	as	ADP
taxlaw-2804	515	12	a	a	DET
taxlaw-2804	515	13	securities	security	NOUN
taxlaw-2804	515	14	partnership	partnership	NOUN
taxlaw-2804	515	15	.	.	PUNCT
taxlaw-2804	516	1	the	the	DET
taxlaw-2804	516	2	ab	ab	PROPN
taxlaw-2804	516	3	partnership	partnership	NOUN
taxlaw-2804	516	4	owns	own	VERB
taxlaw-2804	516	5	two	two	NUM
taxlaw-2804	516	6	assets	asset	NOUN
taxlaw-2804	516	7	,	,	PUNCT
taxlaw-2804	516	8	both	both	PRON
taxlaw-2804	516	9	of	of	ADP
taxlaw-2804	516	10	which	which	PRON
taxlaw-2804	516	11	are	be	AUX
taxlaw-2804	516	12	qualified	qualified	ADJ
taxlaw-2804	516	13	financial	financial	ADJ
taxlaw-2804	516	14	assets	asset	NOUN
taxlaw-2804	516	15	.	.	PUNCT
taxlaw-2804	517	1	two	two	NUM
taxlaw-2804	517	2	individuals	individual	NOUN
taxlaw-2804	517	3	,	,	PUNCT
taxlaw-2804	517	4	a	a	PRON
taxlaw-2804	517	5	and	and	CCONJ
taxlaw-2804	517	6	b	b	NOUN
taxlaw-2804	517	7	,	,	PUNCT
taxlaw-2804	517	8	formed	form	VERB
taxlaw-2804	517	9	the	the	DET
taxlaw-2804	517	10	ab	ab	PROPN
taxlaw-2804	517	11	partnership	partnership	NOUN
taxlaw-2804	517	12	by	by	ADP
taxlaw-2804	517	13	contributing	contribute	VERB
taxlaw-2804	517	14	$	$	SYM
taxlaw-2804	517	15	100	100	NUM
taxlaw-2804	517	16	each	each	PRON
taxlaw-2804	517	17	to	to	ADP
taxlaw-2804	517	18	the	the	DET
taxlaw-2804	517	19	partnership	partnership	NOUN
taxlaw-2804	517	20	in	in	ADP
taxlaw-2804	517	21	exchange	exchange	NOUN
taxlaw-2804	517	22	for	for	ADP
taxlaw-2804	517	23	a	a	DET
taxlaw-2804	517	24	50	50	NUM
taxlaw-2804	517	25	%	%	NOUN
taxlaw-2804	517	26	interest	interest	NOUN
taxlaw-2804	517	27	.	.	PUNCT
taxlaw-2804	518	1	a	a	DET
taxlaw-2804	518	2	third	third	ADJ
taxlaw-2804	518	3	individual	individual	NOUN
taxlaw-2804	518	4	,	,	PUNCT
taxlaw-2804	518	5	c	c	AUX
taxlaw-2804	518	6	,	,	PUNCT
taxlaw-2804	518	7	subsequently	subsequently	ADV
taxlaw-2804	518	8	acquires	acquire	VERB
taxlaw-2804	518	9	a	a	DET
taxlaw-2804	518	10	50	50	NUM
taxlaw-2804	518	11	%	%	NOUN
taxlaw-2804	518	12	interest	interest	NOUN
taxlaw-2804	518	13	in	in	ADP
taxlaw-2804	518	14	the	the	DET
taxlaw-2804	518	15	partnership	partnership	NOUN
taxlaw-2804	518	16	(	(	PUNCT
taxlaw-2804	518	17	diluting	dilute	VERB
taxlaw-2804	518	18	a‟s	a‟s	PROPN
taxlaw-2804	518	19	interest	interest	NOUN
taxlaw-2804	518	20	to	to	ADP
taxlaw-2804	518	21	25	25	NUM
taxlaw-2804	518	22	%	%	NOUN
taxlaw-2804	518	23	and	and	CCONJ
taxlaw-2804	518	24	b‟s	b‟s	NOUN
taxlaw-2804	518	25	interest	interest	NOUN
taxlaw-2804	518	26	to	to	ADP
taxlaw-2804	518	27	25	25	NUM
taxlaw-2804	518	28	%	%	NOUN
taxlaw-2804	518	29	)	)	PUNCT
taxlaw-2804	518	30	.	.	PUNCT
taxlaw-2804	519	1	the	the	DET
taxlaw-2804	519	2	assets	asset	NOUN
taxlaw-2804	519	3	held	hold	VERB
taxlaw-2804	519	4	by	by	ADP
taxlaw-2804	519	5	the	the	DET
taxlaw-2804	519	6	partnership	partnership	NOUN
taxlaw-2804	519	7	at	at	ADP
taxlaw-2804	519	8	the	the	DET
taxlaw-2804	519	9	time	time	NOUN
taxlaw-2804	519	10	c	c	PROPN
taxlaw-2804	519	11	joins	join	VERB
taxlaw-2804	519	12	the	the	DET
taxlaw-2804	519	13	partnership	partnership	NOUN
taxlaw-2804	519	14	,	,	PUNCT
taxlaw-2804	519	15	along	along	ADP
taxlaw-2804	519	16	with	with	ADP
taxlaw-2804	519	17	the	the	DET
taxlaw-2804	519	18	original	original	ADJ
taxlaw-2804	519	19	cost	cost	NOUN
taxlaw-2804	519	20	of	of	ADP
taxlaw-2804	519	21	each	each	DET
taxlaw-2804	519	22	asset	asset	NOUN
taxlaw-2804	519	23	,	,	PUNCT
taxlaw-2804	519	24	the	the	DET
taxlaw-2804	519	25	value	value	NOUN
taxlaw-2804	519	26	of	of	ADP
taxlaw-2804	519	27	each	each	DET
taxlaw-2804	519	28	asset	asset	NOUN
taxlaw-2804	519	29	at	at	ADP
taxlaw-2804	519	30	the	the	DET
taxlaw-2804	519	31	time	time	NOUN
taxlaw-2804	519	32	c	c	PROPN
taxlaw-2804	519	33	joins	join	VERB
taxlaw-2804	519	34	the	the	DET
taxlaw-2804	519	35	partnership	partnership	NOUN
taxlaw-2804	519	36	,	,	PUNCT
taxlaw-2804	519	37	the	the	DET
taxlaw-2804	519	38	eventual	eventual	ADJ
taxlaw-2804	519	39	sale	sale	NOUN
taxlaw-2804	519	40	price	price	NOUN
taxlaw-2804	519	41	of	of	ADP
taxlaw-2804	519	42	each	each	DET
taxlaw-2804	519	43	asset	asset	NOUN
taxlaw-2804	519	44	,	,	PUNCT
taxlaw-2804	519	45	and	and	CCONJ
taxlaw-2804	519	46	the	the	DET
taxlaw-2804	519	47	timing	timing	NOUN
taxlaw-2804	519	48	of	of	ADP
taxlaw-2804	519	49	the	the	DET
taxlaw-2804	519	50	subsequent	subsequent	ADJ
taxlaw-2804	519	51	sale	sale	NOUN
taxlaw-2804	519	52	of	of	ADP
taxlaw-2804	519	53	each	each	DET
taxlaw-2804	519	54	asset	asset	NOUN
taxlaw-2804	519	55	are	be	AUX
taxlaw-2804	519	56	shown	show	VERB
taxlaw-2804	519	57	in	in	ADP
taxlaw-2804	519	58	the	the	DET
taxlaw-2804	519	59	table	table	NOUN
taxlaw-2804	519	60	below	below	ADV
taxlaw-2804	519	61	.	.	PUNCT
taxlaw-2804	520	1	table	table	NOUN
taxlaw-2804	520	2	2	2	NUM
taxlaw-2804	520	3	:	:	PUNCT
taxlaw-2804	520	4	facts	fact	NOUN
taxlaw-2804	520	5	of	of	ADP
taxlaw-2804	520	6	example	example	NOUN
taxlaw-2804	520	7	3	3	NUM
taxlaw-2804	520	8	asset	asset	NOUN
taxlaw-2804	520	9	acquisition	acquisition	NOUN
taxlaw-2804	520	10	cost	cost	NOUN
taxlaw-2804	520	11	value	value	NOUN
taxlaw-2804	520	12	when	when	SCONJ
taxlaw-2804	520	13	c	c	PROPN
taxlaw-2804	520	14	joins	join	VERB
taxlaw-2804	520	15	eventual	eventual	ADJ
taxlaw-2804	520	16	sale	sale	NOUN
taxlaw-2804	520	17	price	price	NOUN
taxlaw-2804	520	18	time	time	NOUN
taxlaw-2804	520	19	of	of	ADP
taxlaw-2804	520	20	sale	sale	NOUN
taxlaw-2804	520	21	stock	stock	NOUN
taxlaw-2804	520	22	1	1	NUM
taxlaw-2804	520	23	$	$	SYM
taxlaw-2804	520	24	100	100	NUM
taxlaw-2804	520	25	$	$	SYM
taxlaw-2804	520	26	150	150	NUM
taxlaw-2804	520	27	$	$	SYM
taxlaw-2804	520	28	200	200	NUM
taxlaw-2804	520	29	year	year	NOUN
taxlaw-2804	520	30	1	1	NUM
taxlaw-2804	520	31	stock	stock	NOUN
taxlaw-2804	520	32	2	2	NUM
taxlaw-2804	521	1	$	$	SYM
taxlaw-2804	521	2	100	100	NUM
taxlaw-2804	521	3	$	$	SYM
taxlaw-2804	521	4	125	125	NUM
taxlaw-2804	521	5	$	$	SYM
taxlaw-2804	521	6	110	110	NUM
taxlaw-2804	521	7	year	year	NOUN
taxlaw-2804	521	8	1	1	NUM
taxlaw-2804	521	9	cash	cash	NOUN
taxlaw-2804	521	10	(	(	PUNCT
taxlaw-2804	521	11	contributed	contribute	VERB
taxlaw-2804	521	12	by	by	ADP
taxlaw-2804	521	13	c	c	PROPN
taxlaw-2804	521	14	)	)	PUNCT
taxlaw-2804	521	15	n	n	CCONJ
taxlaw-2804	521	16	/	/	SYM
taxlaw-2804	521	17	a	a	DET
taxlaw-2804	521	18	$	$	SYM
taxlaw-2804	521	19	275	275	NUM
taxlaw-2804	521	20	n	n	CCONJ
taxlaw-2804	521	21	/	/	SYM
taxlaw-2804	521	22	a	a	DET
taxlaw-2804	521	23	n	n	CCONJ
taxlaw-2804	521	24	/	/	SYM
taxlaw-2804	521	25	a	a	DET
taxlaw-2804	521	26	2	2	NUM
taxlaw-2804	521	27	.	.	X
taxlaw-2804	521	28	results	result	NOUN
taxlaw-2804	521	29	under	under	ADP
taxlaw-2804	521	30	an	an	DET
taxlaw-2804	521	31	asset	asset	NOUN
taxlaw-2804	521	32	-	-	PUNCT
taxlaw-2804	521	33	by	by	ADP
taxlaw-2804	521	34	-	-	PUNCT
taxlaw-2804	521	35	asset	asset	NOUN
taxlaw-2804	521	36	approach	approach	NOUN
taxlaw-2804	521	37	upon	upon	SCONJ
taxlaw-2804	521	38	sale	sale	NOUN
taxlaw-2804	521	39	of	of	ADP
taxlaw-2804	521	40	stock	stock	NOUN
taxlaw-2804	521	41	1	1	NUM
taxlaw-2804	521	42	for	for	ADP
taxlaw-2804	521	43	$	$	SYM
taxlaw-2804	521	44	200	200	NUM
taxlaw-2804	521	45	,	,	PUNCT
taxlaw-2804	521	46	the	the	DET
taxlaw-2804	521	47	partnership	partnership	NOUN
taxlaw-2804	521	48	recognizes	recognize	VERB
taxlaw-2804	521	49	$	$	SYM
taxlaw-2804	521	50	100	100	NUM
taxlaw-2804	521	51	of	of	ADP
taxlaw-2804	521	52	taxable	taxable	ADJ
taxlaw-2804	521	53	gain	gain	NOUN
taxlaw-2804	521	54	.	.	PUNCT
taxlaw-2804	522	1	because	because	SCONJ
taxlaw-2804	522	2	$	$	SYM
taxlaw-2804	522	3	50	50	NUM
taxlaw-2804	522	4	of	of	ADP
taxlaw-2804	522	5	built	build	VERB
taxlaw-2804	522	6	-	-	PUNCT
taxlaw-2804	522	7	in	in	ADP
taxlaw-2804	522	8	gain	gain	NOUN
taxlaw-2804	522	9	existed	exist	VERB
taxlaw-2804	522	10	with	with	ADP
taxlaw-2804	522	11	respect	respect	NOUN
taxlaw-2804	522	12	to	to	ADP
taxlaw-2804	522	13	stock	stock	NOUN
taxlaw-2804	522	14	1	1	NUM
taxlaw-2804	522	15	at	at	ADP
taxlaw-2804	522	16	the	the	DET
taxlaw-2804	522	17	time	time	NOUN
taxlaw-2804	522	18	c	c	NOUN
taxlaw-2804	522	19	joined	join	VERB
taxlaw-2804	522	20	the	the	DET
taxlaw-2804	522	21	partnership	partnership	NOUN
taxlaw-2804	522	22	,	,	PUNCT
taxlaw-2804	522	23	the	the	DET
taxlaw-2804	522	24	partnership	partnership	NOUN
taxlaw-2804	522	25	must	must	AUX
taxlaw-2804	522	26	allocate	allocate	VERB
taxlaw-2804	522	27	$	$	SYM
taxlaw-2804	522	28	50	50	NUM
taxlaw-2804	522	29	of	of	ADP
taxlaw-2804	522	30	the	the	DET
taxlaw-2804	522	31	tax	tax	NOUN
taxlaw-2804	522	32	gain	gain	NOUN
taxlaw-2804	522	33	equally	equally	ADV
taxlaw-2804	522	34	to	to	ADP
taxlaw-2804	522	35	a	a	PRON
taxlaw-2804	522	36	and	and	CCONJ
taxlaw-2804	522	37	b.	b.	NOUN
taxlaw-2804	522	38	the	the	DET
taxlaw-2804	522	39	remaining	remain	VERB
taxlaw-2804	522	40	$	$	SYM
taxlaw-2804	522	41	50	50	NUM
taxlaw-2804	522	42	tax	tax	NOUN
taxlaw-2804	522	43	gain	gain	NOUN
taxlaw-2804	522	44	is	be	AUX
taxlaw-2804	522	45	attributable	attributable	ADJ
taxlaw-2804	522	46	to	to	PART
taxlaw-2804	522	47	gain	gain	VERB
taxlaw-2804	522	48	that	that	SCONJ
taxlaw-2804	522	49	accrued	accrue	VERB
taxlaw-2804	522	50	after	after	SCONJ
taxlaw-2804	522	51	c	c	PROPN
taxlaw-2804	522	52	joined	join	VERB
taxlaw-2804	522	53	the	the	DET
taxlaw-2804	522	54	partnership	partnership	NOUN
taxlaw-2804	522	55	and	and	CCONJ
taxlaw-2804	522	56	,	,	PUNCT
taxlaw-2804	522	57	therefore	therefore	ADV
taxlaw-2804	522	58	,	,	PUNCT
taxlaw-2804	522	59	is	be	AUX
taxlaw-2804	522	60	allocated	allocate	VERB
taxlaw-2804	522	61	25	25	NUM
taxlaw-2804	522	62	%	%	NOUN
taxlaw-2804	522	63	to	to	ADP
taxlaw-2804	522	64	a	a	PRON
taxlaw-2804	522	65	,	,	PUNCT
taxlaw-2804	522	66	25	25	NUM
taxlaw-2804	522	67	%	%	NOUN
taxlaw-2804	522	68	to	to	ADP
taxlaw-2804	522	69	b	b	NOUN
taxlaw-2804	522	70	,	,	PUNCT
taxlaw-2804	522	71	and	and	CCONJ
taxlaw-2804	522	72	50	50	NUM
taxlaw-2804	522	73	%	%	NOUN
taxlaw-2804	522	74	to	to	ADP
taxlaw-2804	522	75	c	c	NOUN
taxlaw-2804	522	76	,	,	PUNCT
taxlaw-2804	522	77	which	which	PRON
taxlaw-2804	522	78	corresponds	correspond	VERB
taxlaw-2804	522	79	to	to	ADP
taxlaw-2804	522	80	how	how	SCONJ
taxlaw-2804	522	81	they	they	PRON
taxlaw-2804	522	82	share	share	VERB
taxlaw-2804	522	83	in	in	ADP
taxlaw-2804	522	84	the	the	DET
taxlaw-2804	522	85	$	$	SYM
taxlaw-2804	522	86	50	50	NUM
taxlaw-2804	522	87	of	of	ADP
taxlaw-2804	522	88	gain	gain	NOUN
taxlaw-2804	522	89	economically	economically	ADV
taxlaw-2804	522	90	.	.	PUNCT
taxlaw-2804	523	1	upon	upon	SCONJ
taxlaw-2804	523	2	sale	sale	NOUN
taxlaw-2804	523	3	of	of	ADP
taxlaw-2804	523	4	stock	stock	NOUN
taxlaw-2804	523	5	2	2	NUM
taxlaw-2804	523	6	for	for	ADP
taxlaw-2804	523	7	$	$	SYM
taxlaw-2804	523	8	110	110	NUM
taxlaw-2804	523	9	,	,	PUNCT
taxlaw-2804	523	10	the	the	DET
taxlaw-2804	523	11	partnership	partnership	NOUN
taxlaw-2804	523	12	recognizes	recognize	VERB
taxlaw-2804	523	13	$	$	SYM
taxlaw-2804	523	14	10	10	NUM
taxlaw-2804	523	15	of	of	ADP
taxlaw-2804	523	16	taxable	taxable	ADJ
taxlaw-2804	523	17	gain	gain	NOUN
taxlaw-2804	523	18	.	.	PUNCT
taxlaw-2804	524	1	twenty	twenty	NUM
taxlaw-2804	524	2	five	five	NUM
taxlaw-2804	524	3	dollars	dollar	NOUN
taxlaw-2804	524	4	of	of	ADP
taxlaw-2804	524	5	built	build	VERB
taxlaw-2804	524	6	-	-	PUNCT
taxlaw-2804	524	7	in	in	ADP
taxlaw-2804	524	8	gain	gain	NOUN
taxlaw-2804	524	9	existed	exist	VERB
taxlaw-2804	524	10	with	with	ADP
taxlaw-2804	524	11	respect	respect	NOUN
taxlaw-2804	524	12	to	to	ADP
taxlaw-2804	524	13	stock	stock	NOUN
taxlaw-2804	524	14	2	2	NUM
taxlaw-2804	524	15	at	at	ADP
taxlaw-2804	524	16	the	the	DET
taxlaw-2804	524	17	time	time	NOUN
taxlaw-2804	524	18	c	c	NOUN
taxlaw-2804	524	19	joined	join	VERB
taxlaw-2804	524	20	the	the	DET
taxlaw-2804	524	21	partnership	partnership	NOUN
taxlaw-2804	524	22	and	and	CCONJ
taxlaw-2804	524	23	$	$	SYM
taxlaw-2804	524	24	15	15	NUM
taxlaw-2804	524	25	of	of	ADP
taxlaw-2804	524	26	economic	economic	ADJ
taxlaw-2804	524	27	loss	loss	NOUN
taxlaw-2804	524	28	accrued	accrue	VERB
taxlaw-2804	524	29	with	with	ADP
taxlaw-2804	524	30	respect	respect	NOUN
taxlaw-2804	524	31	to	to	ADP
taxlaw-2804	524	32	stock	stock	NOUN
taxlaw-2804	524	33	2	2	NUM
taxlaw-2804	524	34	after	after	SCONJ
taxlaw-2804	524	35	c	c	PROPN
taxlaw-2804	524	36	joined	join	VERB
taxlaw-2804	524	37	the	the	DET
taxlaw-2804	524	38	partnership	partnership	NOUN
taxlaw-2804	524	39	.	.	PUNCT
taxlaw-2804	525	1	tax	tax	NOUN
taxlaw-2804	525	2	allocations	allocation	NOUN
taxlaw-2804	525	3	made	make	VERB
taxlaw-2804	525	4	upon	upon	SCONJ
taxlaw-2804	525	5	sale	sale	NOUN
taxlaw-2804	525	6	of	of	ADP
taxlaw-2804	525	7	stock	stock	NOUN
taxlaw-2804	525	8	2	2	NUM
taxlaw-2804	525	9	will	will	AUX
taxlaw-2804	525	10	depend	depend	VERB
taxlaw-2804	525	11	on	on	ADP
taxlaw-2804	525	12	which	which	DET
taxlaw-2804	525	13	method	method	NOUN
taxlaw-2804	525	14	the	the	DET
taxlaw-2804	525	15	partnership	partnership	NOUN
taxlaw-2804	525	16	uses	use	VERB
taxlaw-2804	525	17	for	for	ADP
taxlaw-2804	525	18	making	make	VERB
taxlaw-2804	525	19	reverse	reverse	ADJ
taxlaw-2804	525	20	§	§	PROPN
taxlaw-2804	525	21	704(c	704(c	PROPN
taxlaw-2804	525	22	)	)	PUNCT
taxlaw-2804	525	23	allocations	allocation	NOUN
taxlaw-2804	525	24	with	with	ADP
taxlaw-2804	525	25	respect	respect	NOUN
taxlaw-2804	525	26	to	to	ADP
taxlaw-2804	525	27	stock	stock	NOUN
taxlaw-2804	525	28	2	2	NUM
taxlaw-2804	525	29	.	.	PUNCT
taxlaw-2804	526	1	if	if	SCONJ
taxlaw-2804	526	2	the	the	DET
taxlaw-2804	526	3	partnership	partnership	NOUN
taxlaw-2804	526	4	uses	use	VERB
taxlaw-2804	526	5	the	the	DET
taxlaw-2804	526	6	traditional	traditional	ADJ
taxlaw-2804	526	7	method	method	NOUN
taxlaw-2804	526	8	,	,	PUNCT
taxlaw-2804	526	9	for	for	ADP
taxlaw-2804	526	10	example	example	NOUN
taxlaw-2804	526	11	,	,	PUNCT
taxlaw-2804	526	12	the	the	DET
taxlaw-2804	526	13	partnership	partnership	NOUN
taxlaw-2804	526	14	will	will	AUX
taxlaw-2804	526	15	allocate	allocate	VERB
taxlaw-2804	526	16	$	$	SYM
taxlaw-2804	526	17	10	10	NUM
taxlaw-2804	526	18	of	of	ADP
taxlaw-2804	526	19	taxable	taxable	ADJ
taxlaw-2804	526	20	gain	gain	NOUN
taxlaw-2804	526	21	equally	equally	ADV
taxlaw-2804	526	22	to	to	ADP
taxlaw-2804	526	23	a	a	PRON
taxlaw-2804	526	24	and	and	CCONJ
taxlaw-2804	526	25	b	b	NOUN
taxlaw-2804	526	26	and	and	CCONJ
taxlaw-2804	526	27	none	none	NOUN
taxlaw-2804	526	28	to	to	ADP
taxlaw-2804	526	29	c.	c.	NOUN
taxlaw-2804	526	30	if	if	SCONJ
taxlaw-2804	526	31	the	the	DET
taxlaw-2804	526	32	partnership	partnership	NOUN
taxlaw-2804	526	33	uses	use	VERB
taxlaw-2804	526	34	the	the	DET
taxlaw-2804	526	35	remedial	remedial	ADJ
taxlaw-2804	526	36	method	method	NOUN
taxlaw-2804	526	37	,	,	PUNCT
taxlaw-2804	526	38	though	though	ADV
taxlaw-2804	526	39	,	,	PUNCT
taxlaw-2804	526	40	the	the	DET
taxlaw-2804	526	41	partnership	partnership	NOUN
taxlaw-2804	526	42	will	will	AUX
taxlaw-2804	526	43	allocate	allocate	VERB
taxlaw-2804	526	44	a	a	DET
taxlaw-2804	526	45	notional	notional	ADJ
taxlaw-2804	526	46	item	item	NOUN
taxlaw-2804	526	47	of	of	ADP
taxlaw-2804	526	48	50	50	NUM
taxlaw-2804	526	49	%	%	NOUN
taxlaw-2804	526	50	times	time	NOUN
taxlaw-2804	526	51	$	$	SYM
taxlaw-2804	526	52	15	15	NUM
taxlaw-2804	526	53	(	(	PUNCT
taxlaw-2804	526	54	or	or	CCONJ
taxlaw-2804	526	55	$	$	SYM
taxlaw-2804	526	56	7.50	7.50	NUM
taxlaw-2804	526	57	)	)	PUNCT
taxlaw-2804	526	58	of	of	ADP
taxlaw-2804	526	59	tax	tax	NOUN
taxlaw-2804	526	60	loss	loss	NOUN
taxlaw-2804	526	61	to	to	ADP
taxlaw-2804	526	62	c	c	NOUN
taxlaw-2804	526	63	(	(	PUNCT
taxlaw-2804	526	64	to	to	PART
taxlaw-2804	526	65	correspond	correspond	VERB
taxlaw-2804	526	66	to	to	ADP
taxlaw-2804	526	67	the	the	DET
taxlaw-2804	526	68	economic	economic	ADJ
taxlaw-2804	526	69	loss	loss	NOUN
taxlaw-2804	526	70	realized	realize	VERB
taxlaw-2804	526	71	by	by	ADP
taxlaw-2804	526	72	c	c	PROPN
taxlaw-2804	526	73	)	)	PUNCT
taxlaw-2804	526	74	and	and	CCONJ
taxlaw-2804	526	75	a	a	DET
taxlaw-2804	526	76	notional	notional	ADJ
taxlaw-2804	526	77	item	item	NOUN
taxlaw-2804	526	78	of	of	ADP
taxlaw-2804	526	79	69	69	NUM
taxlaw-2804	526	80	treas	trea	NOUN
taxlaw-2804	526	81	.	.	PUNCT
taxlaw-2804	527	1	reg	reg	PROPN
taxlaw-2804	527	2	.	.	PUNCT
taxlaw-2804	528	1	§	§	PROPN
taxlaw-2804	528	2	1.704	1.704	NUM
taxlaw-2804	528	3	-	-	PUNCT
taxlaw-2804	528	4	3(e)(3)(iii	3(e)(3)(iii	NUM
taxlaw-2804	528	5	)	)	PUNCT
taxlaw-2804	528	6	(	(	PUNCT
taxlaw-2804	528	7	2010	2010	NUM
taxlaw-2804	528	8	)	)	PUNCT
taxlaw-2804	528	9	.	.	PUNCT
taxlaw-2804	529	1	70	70	NUM
taxlaw-2804	529	2	treas	trea	NOUN
taxlaw-2804	529	3	.	.	PUNCT
taxlaw-2804	530	1	reg	reg	PROPN
taxlaw-2804	530	2	.	.	PUNCT
taxlaw-2804	531	1	§	§	PROPN
taxlaw-2804	531	2	1.704	1.704	NUM
taxlaw-2804	531	3	-	-	NUM
taxlaw-2804	531	4	3(e)(3)(ii)(a	3(e)(3)(ii)(a	NUM
taxlaw-2804	531	5	)	)	PUNCT
taxlaw-2804	531	6	,	,	PUNCT
taxlaw-2804	531	7	(	(	PUNCT
taxlaw-2804	531	8	b	b	X
taxlaw-2804	531	9	)	)	PUNCT
taxlaw-2804	531	10	(	(	PUNCT
taxlaw-2804	531	11	2010	2010	NUM
taxlaw-2804	531	12	)	)	PUNCT
taxlaw-2804	531	13	.	.	PUNCT
taxlaw-2804	532	1	2011	2011	NUM
taxlaw-2804	532	2	]	]	PUNCT
taxlaw-2804	532	3	making	make	VERB
taxlaw-2804	532	4	partnerships	partnership	NOUN
taxlaw-2804	532	5	work	work	VERB
taxlaw-2804	532	6	for	for	ADP
taxlaw-2804	532	7	mom	mom	NOUN
taxlaw-2804	532	8	and	and	CCONJ
taxlaw-2804	532	9	pop	pop	NOUN
taxlaw-2804	532	10	and	and	CCONJ
taxlaw-2804	532	11	everyone	everyone	PRON
taxlaw-2804	532	12	else	else	ADV
taxlaw-2804	532	13	267	267	NUM
taxlaw-2804	532	14	$	$	SYM
taxlaw-2804	532	15	7.50	7.50	NUM
taxlaw-2804	532	16	of	of	ADP
taxlaw-2804	532	17	tax	tax	NOUN
taxlaw-2804	532	18	gain	gain	NOUN
taxlaw-2804	532	19	plus	plus	CCONJ
taxlaw-2804	532	20	$	$	SYM
taxlaw-2804	532	21	10	10	NUM
taxlaw-2804	532	22	of	of	ADP
taxlaw-2804	532	23	actual	actual	ADJ
taxlaw-2804	532	24	tax	tax	NOUN
taxlaw-2804	532	25	gain	gain	NOUN
taxlaw-2804	532	26	(	(	PUNCT
taxlaw-2804	532	27	or	or	CCONJ
taxlaw-2804	532	28	$	$	SYM
taxlaw-2804	532	29	17.50	17.50	NUM
taxlaw-2804	532	30	of	of	ADP
taxlaw-2804	532	31	tax	tax	NOUN
taxlaw-2804	532	32	gain	gain	NOUN
taxlaw-2804	532	33	)	)	PUNCT
taxlaw-2804	532	34	equally	equally	ADV
taxlaw-2804	532	35	to	to	ADP
taxlaw-2804	532	36	a	a	PRON
taxlaw-2804	532	37	and	and	CCONJ
taxlaw-2804	532	38	b	b	NOUN
taxlaw-2804	532	39	(	(	PUNCT
taxlaw-2804	532	40	which	which	PRON
taxlaw-2804	532	41	corresponds	correspond	VERB
taxlaw-2804	532	42	to	to	ADP
taxlaw-2804	532	43	the	the	DET
taxlaw-2804	532	44	net	net	ADJ
taxlaw-2804	532	45	economic	economic	ADJ
taxlaw-2804	532	46	gain	gain	NOUN
taxlaw-2804	532	47	realized	realize	VERB
taxlaw-2804	532	48	by	by	ADP
taxlaw-2804	532	49	a	a	PRON
taxlaw-2804	532	50	and	and	CCONJ
taxlaw-2804	532	51	b	b	NOUN
taxlaw-2804	532	52	)	)	PUNCT
taxlaw-2804	532	53	.	.	PUNCT
taxlaw-2804	533	1	3	3	X
taxlaw-2804	533	2	.	.	X
taxlaw-2804	533	3	results	result	NOUN
taxlaw-2804	533	4	under	under	ADP
taxlaw-2804	533	5	an	an	DET
taxlaw-2804	533	6	aggregate	aggregate	ADJ
taxlaw-2804	533	7	approach	approach	NOUN
taxlaw-2804	533	8	rather	rather	ADV
taxlaw-2804	533	9	than	than	ADP
taxlaw-2804	533	10	tracking	track	VERB
taxlaw-2804	533	11	existing	exist	VERB
taxlaw-2804	533	12	built	build	VERB
taxlaw-2804	533	13	-	-	PUNCT
taxlaw-2804	533	14	in	in	ADP
taxlaw-2804	533	15	gain	gain	NOUN
taxlaw-2804	533	16	asset	asset	NOUN
taxlaw-2804	533	17	-	-	PUNCT
taxlaw-2804	533	18	by	by	ADP
taxlaw-2804	533	19	-	-	PUNCT
taxlaw-2804	533	20	asset	asset	NOUN
taxlaw-2804	533	21	,	,	PUNCT
taxlaw-2804	533	22	the	the	DET
taxlaw-2804	533	23	partnership	partnership	NOUN
taxlaw-2804	533	24	simply	simply	ADV
taxlaw-2804	533	25	takes	take	VERB
taxlaw-2804	533	26	into	into	ADP
taxlaw-2804	533	27	account	account	NOUN
taxlaw-2804	533	28	the	the	DET
taxlaw-2804	533	29	fact	fact	NOUN
taxlaw-2804	533	30	that	that	SCONJ
taxlaw-2804	533	31	an	an	DET
taxlaw-2804	533	32	aggregate	aggregate	ADJ
taxlaw-2804	533	33	built	build	VERB
taxlaw-2804	533	34	-	-	PUNCT
taxlaw-2804	533	35	in	in	ADP
taxlaw-2804	533	36	gain	gain	NOUN
taxlaw-2804	533	37	existed	exist	VERB
taxlaw-2804	533	38	when	when	SCONJ
taxlaw-2804	533	39	c	c	PROPN
taxlaw-2804	533	40	joined	join	VERB
taxlaw-2804	533	41	the	the	DET
taxlaw-2804	533	42	partnership	partnership	NOUN
taxlaw-2804	533	43	.	.	PUNCT
taxlaw-2804	534	1	furthermore	furthermore	ADV
taxlaw-2804	534	2	,	,	PUNCT
taxlaw-2804	534	3	upon	upon	SCONJ
taxlaw-2804	534	4	sale	sale	NOUN
taxlaw-2804	534	5	of	of	ADP
taxlaw-2804	534	6	a	a	DET
taxlaw-2804	534	7	given	give	VERB
taxlaw-2804	534	8	asset	asset	NOUN
taxlaw-2804	534	9	,	,	PUNCT
taxlaw-2804	534	10	the	the	DET
taxlaw-2804	534	11	partnership	partnership	NOUN
taxlaw-2804	534	12	need	need	AUX
taxlaw-2804	534	13	not	not	PART
taxlaw-2804	534	14	consider	consider	VERB
taxlaw-2804	534	15	the	the	DET
taxlaw-2804	534	16	amount	amount	NOUN
taxlaw-2804	534	17	of	of	ADP
taxlaw-2804	534	18	built	build	VERB
taxlaw-2804	534	19	-	-	PUNCT
taxlaw-2804	534	20	in	in	ADP
taxlaw-2804	534	21	gain	gain	NOUN
taxlaw-2804	534	22	that	that	PRON
taxlaw-2804	534	23	existed	exist	VERB
taxlaw-2804	534	24	with	with	ADP
taxlaw-2804	534	25	respect	respect	NOUN
taxlaw-2804	534	26	to	to	ADP
taxlaw-2804	534	27	that	that	DET
taxlaw-2804	534	28	particular	particular	ADJ
taxlaw-2804	534	29	asset	asset	NOUN
taxlaw-2804	534	30	when	when	SCONJ
taxlaw-2804	534	31	c	c	PROPN
taxlaw-2804	534	32	joined	join	VERB
taxlaw-2804	534	33	the	the	DET
taxlaw-2804	534	34	partnership	partnership	NOUN
taxlaw-2804	534	35	.	.	PUNCT
taxlaw-2804	535	1	these	these	DET
taxlaw-2804	535	2	facets	facet	NOUN
taxlaw-2804	535	3	of	of	ADP
taxlaw-2804	535	4	the	the	DET
taxlaw-2804	535	5	aggregate	aggregate	ADJ
taxlaw-2804	535	6	approach	approach	NOUN
taxlaw-2804	535	7	can	can	AUX
taxlaw-2804	535	8	simplify	simplify	VERB
taxlaw-2804	535	9	the	the	DET
taxlaw-2804	535	10	calculations	calculation	NOUN
taxlaw-2804	535	11	involved	involve	VERB
taxlaw-2804	535	12	,	,	PUNCT
taxlaw-2804	535	13	particularly	particularly	ADV
taxlaw-2804	535	14	if	if	SCONJ
taxlaw-2804	535	15	the	the	DET
taxlaw-2804	535	16	partnership	partnership	NOUN
taxlaw-2804	535	17	holds	hold	VERB
taxlaw-2804	535	18	hundreds	hundred	NOUN
taxlaw-2804	535	19	of	of	ADP
taxlaw-2804	535	20	qualified	qualified	ADJ
taxlaw-2804	535	21	financial	financial	ADJ
taxlaw-2804	535	22	assets	asset	NOUN
taxlaw-2804	535	23	.	.	PUNCT
taxlaw-2804	536	1	if	if	SCONJ
taxlaw-2804	536	2	an	an	DET
taxlaw-2804	536	3	aggregate	aggregate	ADJ
taxlaw-2804	536	4	approach	approach	NOUN
taxlaw-2804	536	5	is	be	AUX
taxlaw-2804	536	6	used	use	VERB
taxlaw-2804	536	7	in	in	ADP
taxlaw-2804	536	8	the	the	DET
taxlaw-2804	536	9	example	example	NOUN
taxlaw-2804	536	10	above	above	ADV
taxlaw-2804	536	11	,	,	PUNCT
taxlaw-2804	536	12	the	the	DET
taxlaw-2804	536	13	partnership	partnership	NOUN
taxlaw-2804	536	14	will	will	AUX
taxlaw-2804	536	15	maintain	maintain	VERB
taxlaw-2804	536	16	a	a	DET
taxlaw-2804	536	17	revaluation	revaluation	NOUN
taxlaw-2804	536	18	account	account	NOUN
taxlaw-2804	536	19	for	for	ADP
taxlaw-2804	536	20	each	each	DET
taxlaw-2804	536	21	partner	partner	NOUN
taxlaw-2804	536	22	reflecting	reflect	VERB
taxlaw-2804	536	23	the	the	DET
taxlaw-2804	536	24	amount	amount	NOUN
taxlaw-2804	536	25	of	of	ADP
taxlaw-2804	536	26	tax	tax	NOUN
taxlaw-2804	536	27	gain	gain	NOUN
taxlaw-2804	536	28	that	that	PRON
taxlaw-2804	536	29	should	should	AUX
taxlaw-2804	536	30	be	be	AUX
taxlaw-2804	536	31	allocated	allocate	VERB
taxlaw-2804	536	32	to	to	ADP
taxlaw-2804	536	33	that	that	DET
taxlaw-2804	536	34	partner	partner	NOUN
taxlaw-2804	536	35	.	.	PUNCT
taxlaw-2804	537	1	for	for	ADP
taxlaw-2804	537	2	each	each	PRON
taxlaw-2804	537	3	of	of	ADP
taxlaw-2804	537	4	a	a	PRON
taxlaw-2804	537	5	and	and	CCONJ
taxlaw-2804	537	6	b	b	NOUN
taxlaw-2804	537	7	,	,	PUNCT
taxlaw-2804	537	8	at	at	ADP
taxlaw-2804	537	9	the	the	DET
taxlaw-2804	537	10	end	end	NOUN
taxlaw-2804	537	11	of	of	ADP
taxlaw-2804	537	12	year	year	NOUN
taxlaw-2804	537	13	1	1	NUM
taxlaw-2804	537	14	,	,	PUNCT
taxlaw-2804	537	15	the	the	DET
taxlaw-2804	537	16	balance	balance	NOUN
taxlaw-2804	537	17	of	of	ADP
taxlaw-2804	537	18	the	the	DET
taxlaw-2804	537	19	revaluation	revaluation	NOUN
taxlaw-2804	537	20	account	account	NOUN
taxlaw-2804	537	21	will	will	AUX
taxlaw-2804	537	22	be	be	AUX
taxlaw-2804	537	23	50	50	NUM
taxlaw-2804	537	24	%	%	NOUN
taxlaw-2804	537	25	times	time	NOUN
taxlaw-2804	537	26	$	$	SYM
taxlaw-2804	537	27	75	75	NUM
taxlaw-2804	537	28	(	(	PUNCT
taxlaw-2804	537	29	their	their	PRON
taxlaw-2804	537	30	share	share	NOUN
taxlaw-2804	537	31	of	of	ADP
taxlaw-2804	537	32	built	build	VERB
taxlaw-2804	537	33	-	-	PUNCT
taxlaw-2804	537	34	in	in	ADP
taxlaw-2804	537	35	gain	gain	NOUN
taxlaw-2804	537	36	that	that	PRON
taxlaw-2804	537	37	exists	exist	VERB
taxlaw-2804	537	38	when	when	SCONJ
taxlaw-2804	537	39	c	c	PROPN
taxlaw-2804	537	40	joins	join	VERB
taxlaw-2804	537	41	,	,	PUNCT
taxlaw-2804	537	42	calculated	calculate	VERB
taxlaw-2804	537	43	as	as	ADP
taxlaw-2804	537	44	$	$	SYM
taxlaw-2804	537	45	150	150	NUM
taxlaw-2804	537	46	value	value	NOUN
taxlaw-2804	537	47	stock	stock	NOUN
taxlaw-2804	537	48	1	1	NUM
taxlaw-2804	537	49	when	when	SCONJ
taxlaw-2804	537	50	c	c	PROPN
taxlaw-2804	537	51	joins	join	VERB
taxlaw-2804	537	52	minus	minus	CCONJ
taxlaw-2804	537	53	$	$	SYM
taxlaw-2804	537	54	100	100	NUM
taxlaw-2804	537	55	acquisition	acquisition	NOUN
taxlaw-2804	537	56	cost	cost	NOUN
taxlaw-2804	537	57	stock	stock	NOUN
taxlaw-2804	537	58	1	1	NUM
taxlaw-2804	537	59	plus	plus	CCONJ
taxlaw-2804	537	60	$	$	SYM
taxlaw-2804	537	61	125	125	NUM
taxlaw-2804	537	62	value	value	NOUN
taxlaw-2804	537	63	stock	stock	NOUN
taxlaw-2804	537	64	2	2	NUM
taxlaw-2804	537	65	when	when	SCONJ
taxlaw-2804	537	66	c	c	PROPN
taxlaw-2804	537	67	joins	join	VERB
taxlaw-2804	537	68	minus	minus	CCONJ
taxlaw-2804	537	69	$	$	SYM
taxlaw-2804	537	70	100	100	NUM
taxlaw-2804	537	71	acquisition	acquisition	NOUN
taxlaw-2804	537	72	cost	cost	NOUN
taxlaw-2804	537	73	stock	stock	NOUN
taxlaw-2804	537	74	2	2	NUM
taxlaw-2804	537	75	)	)	PUNCT
taxlaw-2804	537	76	plus	plus	CCONJ
taxlaw-2804	537	77	25	25	NUM
taxlaw-2804	537	78	%	%	NOUN
taxlaw-2804	537	79	times	time	NOUN
taxlaw-2804	537	80	$	$	SYM
taxlaw-2804	537	81	35	35	NUM
taxlaw-2804	537	82	(	(	PUNCT
taxlaw-2804	537	83	their	their	PRON
taxlaw-2804	537	84	share	share	NOUN
taxlaw-2804	537	85	of	of	ADP
taxlaw-2804	537	86	net	net	ADJ
taxlaw-2804	537	87	gain	gain	NOUN
taxlaw-2804	537	88	that	that	PRON
taxlaw-2804	537	89	accrues	accrue	VERB
taxlaw-2804	537	90	after	after	ADP
taxlaw-2804	537	91	c	c	PROPN
taxlaw-2804	537	92	joins	join	NOUN
taxlaw-2804	537	93	,	,	PUNCT
taxlaw-2804	537	94	calculated	calculate	VERB
taxlaw-2804	537	95	as	as	ADP
taxlaw-2804	537	96	$	$	SYM
taxlaw-2804	537	97	200	200	NUM
taxlaw-2804	537	98	eventual	eventual	ADJ
taxlaw-2804	537	99	sale	sale	NOUN
taxlaw-2804	537	100	price	price	NOUN
taxlaw-2804	537	101	stock	stock	NOUN
taxlaw-2804	537	102	1	1	NUM
taxlaw-2804	537	103	minus	minus	CCONJ
taxlaw-2804	537	104	$	$	SYM
taxlaw-2804	537	105	150	150	NUM
taxlaw-2804	537	106	value	value	NOUN
taxlaw-2804	537	107	stock	stock	NOUN
taxlaw-2804	537	108	1	1	NUM
taxlaw-2804	537	109	when	when	SCONJ
taxlaw-2804	537	110	c	c	PROPN
taxlaw-2804	537	111	joins	join	VERB
taxlaw-2804	537	112	plus	plus	CCONJ
taxlaw-2804	537	113	$	$	SYM
taxlaw-2804	537	114	110	110	NUM
taxlaw-2804	537	115	eventual	eventual	ADJ
taxlaw-2804	537	116	sale	sale	NOUN
taxlaw-2804	537	117	price	price	NOUN
taxlaw-2804	537	118	stock	stock	NOUN
taxlaw-2804	537	119	2	2	NUM
taxlaw-2804	537	120	minus	minus	CCONJ
taxlaw-2804	537	121	$	$	SYM
taxlaw-2804	537	122	125	125	NUM
taxlaw-2804	537	123	value	value	NOUN
taxlaw-2804	537	124	stock	stock	NOUN
taxlaw-2804	537	125	2	2	NUM
taxlaw-2804	537	126	when	when	SCONJ
taxlaw-2804	537	127	c	c	PROPN
taxlaw-2804	537	128	joins	join	VERB
taxlaw-2804	537	129	)	)	PUNCT
taxlaw-2804	537	130	or	or	CCONJ
taxlaw-2804	537	131	$	$	SYM
taxlaw-2804	537	132	46.25	46.25	NUM
taxlaw-2804	537	133	in	in	ADP
taxlaw-2804	537	134	total	total	NOUN
taxlaw-2804	537	135	.	.	PUNCT
taxlaw-2804	538	1	for	for	ADP
taxlaw-2804	538	2	c	c	PROPN
taxlaw-2804	538	3	,	,	PUNCT
taxlaw-2804	538	4	at	at	ADP
taxlaw-2804	538	5	the	the	DET
taxlaw-2804	538	6	end	end	NOUN
taxlaw-2804	538	7	of	of	ADP
taxlaw-2804	538	8	year	year	NOUN
taxlaw-2804	538	9	1	1	NUM
taxlaw-2804	538	10	,	,	PUNCT
taxlaw-2804	538	11	the	the	DET
taxlaw-2804	538	12	balance	balance	NOUN
taxlaw-2804	538	13	of	of	ADP
taxlaw-2804	538	14	the	the	DET
taxlaw-2804	538	15	revaluation	revaluation	NOUN
taxlaw-2804	538	16	account	account	NOUN
taxlaw-2804	538	17	will	will	AUX
taxlaw-2804	538	18	be	be	AUX
taxlaw-2804	538	19	50	50	NUM
taxlaw-2804	538	20	%	%	NOUN
taxlaw-2804	538	21	times	time	NOUN
taxlaw-2804	538	22	$	$	SYM
taxlaw-2804	538	23	35	35	NUM
taxlaw-2804	538	24	(	(	PUNCT
taxlaw-2804	538	25	c‟s	c‟s	PROPN
taxlaw-2804	538	26	share	share	NOUN
taxlaw-2804	538	27	of	of	ADP
taxlaw-2804	538	28	net	net	ADJ
taxlaw-2804	538	29	gain	gain	NOUN
taxlaw-2804	538	30	that	that	PRON
taxlaw-2804	538	31	accrues	accrue	VERB
taxlaw-2804	538	32	after	after	SCONJ
taxlaw-2804	538	33	c	c	PROPN
taxlaw-2804	538	34	joins	join	VERB
taxlaw-2804	538	35	)	)	PUNCT
taxlaw-2804	538	36	or	or	CCONJ
taxlaw-2804	538	37	$	$	SYM
taxlaw-2804	538	38	17.50	17.50	NUM
taxlaw-2804	538	39	.	.	PUNCT
taxlaw-2804	539	1	upon	upon	SCONJ
taxlaw-2804	539	2	sale	sale	NOUN
taxlaw-2804	539	3	of	of	ADP
taxlaw-2804	539	4	stock	stock	NOUN
taxlaw-2804	539	5	1	1	NUM
taxlaw-2804	539	6	for	for	ADP
taxlaw-2804	539	7	$	$	SYM
taxlaw-2804	539	8	200	200	NUM
taxlaw-2804	539	9	,	,	PUNCT
taxlaw-2804	539	10	the	the	DET
taxlaw-2804	539	11	partnership	partnership	NOUN
taxlaw-2804	539	12	recognizes	recognize	VERB
taxlaw-2804	539	13	$	$	SYM
taxlaw-2804	539	14	100	100	NUM
taxlaw-2804	539	15	of	of	ADP
taxlaw-2804	539	16	taxable	taxable	ADJ
taxlaw-2804	539	17	gain	gain	NOUN
taxlaw-2804	539	18	.	.	PUNCT
taxlaw-2804	540	1	this	this	DET
taxlaw-2804	540	2	$	$	SYM
taxlaw-2804	540	3	100	100	NUM
taxlaw-2804	540	4	taxable	taxable	ADJ
taxlaw-2804	540	5	gain	gain	NOUN
taxlaw-2804	540	6	will	will	AUX
taxlaw-2804	540	7	be	be	AUX
taxlaw-2804	540	8	allocated	allocate	VERB
taxlaw-2804	540	9	pro	pro	ADJ
taxlaw-2804	540	10	rata	rata	NOUN
taxlaw-2804	540	11	to	to	ADP
taxlaw-2804	540	12	a	a	DET
taxlaw-2804	540	13	,	,	PUNCT
taxlaw-2804	540	14	b	b	NOUN
taxlaw-2804	540	15	,	,	PUNCT
taxlaw-2804	540	16	and	and	CCONJ
taxlaw-2804	540	17	c	c	NOUN
taxlaw-2804	540	18	based	base	VERB
taxlaw-2804	540	19	on	on	ADP
taxlaw-2804	540	20	the	the	DET
taxlaw-2804	540	21	balance	balance	NOUN
taxlaw-2804	540	22	of	of	ADP
taxlaw-2804	540	23	each	each	DET
taxlaw-2804	540	24	partner‟s	partner‟s	NOUN
taxlaw-2804	540	25	revaluation	revaluation	NOUN
taxlaw-2804	540	26	account	account	NOUN
taxlaw-2804	540	27	or	or	CCONJ
taxlaw-2804	540	28	$	$	SYM
taxlaw-2804	540	29	42	42	NUM
taxlaw-2804	540	30	to	to	ADP
taxlaw-2804	540	31	a	a	PRON
taxlaw-2804	540	32	,	,	PUNCT
taxlaw-2804	540	33	$	$	SYM
taxlaw-2804	540	34	42	42	NUM
taxlaw-2804	540	35	to	to	ADP
taxlaw-2804	540	36	b	b	NOUN
taxlaw-2804	540	37	,	,	PUNCT
taxlaw-2804	540	38	and	and	CCONJ
taxlaw-2804	540	39	$	$	SYM
taxlaw-2804	540	40	15.90	15.90	NUM
taxlaw-2804	540	41	to	to	ADP
taxlaw-2804	540	42	c.	c.	NOUN
taxlaw-2804	540	43	upon	upon	SCONJ
taxlaw-2804	540	44	sale	sale	NOUN
taxlaw-2804	540	45	of	of	ADP
taxlaw-2804	540	46	stock	stock	NOUN
taxlaw-2804	540	47	2	2	NUM
taxlaw-2804	540	48	for	for	ADP
taxlaw-2804	540	49	$	$	SYM
taxlaw-2804	540	50	110	110	NUM
taxlaw-2804	540	51	,	,	PUNCT
taxlaw-2804	540	52	the	the	DET
taxlaw-2804	540	53	partnership	partnership	NOUN
taxlaw-2804	540	54	recognizes	recognize	VERB
taxlaw-2804	540	55	$	$	SYM
taxlaw-2804	540	56	10	10	NUM
taxlaw-2804	540	57	of	of	ADP
taxlaw-2804	540	58	tax	tax	NOUN
taxlaw-2804	540	59	gain	gain	NOUN
taxlaw-2804	540	60	.	.	PUNCT
taxlaw-2804	541	1	this	this	DET
taxlaw-2804	541	2	$	$	SYM
taxlaw-2804	541	3	10	10	NUM
taxlaw-2804	541	4	taxable	taxable	ADJ
taxlaw-2804	541	5	gain	gain	NOUN
taxlaw-2804	541	6	will	will	AUX
taxlaw-2804	541	7	be	be	AUX
taxlaw-2804	541	8	allocated	allocate	VERB
taxlaw-2804	541	9	pro	pro	ADJ
taxlaw-2804	541	10	rata	rata	NOUN
taxlaw-2804	541	11	to	to	ADP
taxlaw-2804	541	12	a	a	DET
taxlaw-2804	541	13	,	,	PUNCT
taxlaw-2804	541	14	b	b	NOUN
taxlaw-2804	541	15	,	,	PUNCT
taxlaw-2804	541	16	and	and	CCONJ
taxlaw-2804	541	17	c	c	NOUN
taxlaw-2804	541	18	based	base	VERB
taxlaw-2804	541	19	on	on	ADP
taxlaw-2804	541	20	the	the	DET
taxlaw-2804	541	21	balance	balance	NOUN
taxlaw-2804	541	22	of	of	ADP
taxlaw-2804	541	23	each	each	DET
taxlaw-2804	541	24	partner‟s	partner‟s	NOUN
taxlaw-2804	541	25	revaluation	revaluation	NOUN
taxlaw-2804	541	26	account	account	NOUN
taxlaw-2804	541	27	or	or	CCONJ
taxlaw-2804	541	28	$	$	SYM
taxlaw-2804	541	29	4.25	4.25	NUM
taxlaw-2804	541	30	to	to	ADP
taxlaw-2804	541	31	a	a	PRON
taxlaw-2804	541	32	,	,	PUNCT
taxlaw-2804	541	33	$	$	SYM
taxlaw-2804	541	34	4.25	4.25	NUM
taxlaw-2804	541	35	to	to	ADP
taxlaw-2804	541	36	b	b	NOUN
taxlaw-2804	541	37	,	,	PUNCT
taxlaw-2804	541	38	and	and	CCONJ
taxlaw-2804	541	39	$	$	SYM
taxlaw-2804	541	40	1.60	1.60	NUM
taxlaw-2804	541	41	to	to	ADP
taxlaw-2804	541	42	c.	c.	NOUN
taxlaw-2804	541	43	as	as	ADP
taxlaw-2804	541	44	a	a	DET
taxlaw-2804	541	45	result	result	NOUN
taxlaw-2804	541	46	,	,	PUNCT
taxlaw-2804	541	47	total	total	ADJ
taxlaw-2804	541	48	allocations	allocation	NOUN
taxlaw-2804	541	49	of	of	ADP
taxlaw-2804	541	50	tax	tax	NOUN
taxlaw-2804	541	51	gain	gain	NOUN
taxlaw-2804	541	52	to	to	ADP
taxlaw-2804	541	53	each	each	DET
taxlaw-2804	541	54	partner	partner	NOUN
taxlaw-2804	541	55	from	from	ADP
taxlaw-2804	541	56	both	both	DET
taxlaw-2804	541	57	assets	asset	NOUN
taxlaw-2804	541	58	are	be	AUX
taxlaw-2804	541	59	:	:	PUNCT
taxlaw-2804	541	60	(	(	PUNCT
taxlaw-2804	541	61	1	1	X
taxlaw-2804	541	62	)	)	PUNCT
taxlaw-2804	541	63	$	$	SYM
taxlaw-2804	541	64	46.25	46.25	NUM
taxlaw-2804	541	65	for	for	ADP
taxlaw-2804	541	66	a	a	DET
taxlaw-2804	541	67	,	,	PUNCT
taxlaw-2804	541	68	(	(	PUNCT
taxlaw-2804	541	69	2	2	NUM
taxlaw-2804	541	70	)	)	PUNCT
taxlaw-2804	541	71	$	$	SYM
taxlaw-2804	541	72	46.25	46.25	NUM
taxlaw-2804	541	73	for	for	ADP
taxlaw-2804	541	74	b	b	NOUN
taxlaw-2804	541	75	,	,	PUNCT
taxlaw-2804	541	76	and	and	CCONJ
taxlaw-2804	541	77	(	(	PUNCT
taxlaw-2804	541	78	3	3	X
taxlaw-2804	541	79	)	)	PUNCT
taxlaw-2804	541	80	$	$	SYM
taxlaw-2804	541	81	17.50	17.50	NUM
taxlaw-2804	541	82	for	for	ADP
taxlaw-2804	541	83	c.	c.	NOUN
taxlaw-2804	541	84	for	for	ADP
taxlaw-2804	541	85	a	a	PRON
taxlaw-2804	541	86	and	and	CCONJ
taxlaw-2804	541	87	b	b	NOUN
taxlaw-2804	541	88	this	this	PRON
taxlaw-2804	541	89	corresponds	correspond	VERB
taxlaw-2804	541	90	to	to	ADP
taxlaw-2804	541	91	their	their	PRON
taxlaw-2804	541	92	50	50	NUM
taxlaw-2804	541	93	%	%	NOUN
taxlaw-2804	541	94	share	share	NOUN
taxlaw-2804	541	95	of	of	ADP
taxlaw-2804	541	96	the	the	DET
taxlaw-2804	541	97	$	$	SYM
taxlaw-2804	541	98	75	75	NUM
taxlaw-2804	541	99	of	of	ADP
taxlaw-2804	541	100	built	build	VERB
taxlaw-2804	541	101	-	-	PUNCT
taxlaw-2804	541	102	in	in	ADP
taxlaw-2804	541	103	gain	gain	NOUN
taxlaw-2804	541	104	that	that	PRON
taxlaw-2804	541	105	existed	exist	VERB
taxlaw-2804	541	106	at	at	ADP
taxlaw-2804	541	107	the	the	DET
taxlaw-2804	541	108	time	time	NOUN
taxlaw-2804	541	109	c	c	NOUN
taxlaw-2804	541	110	joined	join	VERB
taxlaw-2804	541	111	plus	plus	CCONJ
taxlaw-2804	541	112	their	their	PRON
taxlaw-2804	541	113	25	25	NUM
taxlaw-2804	541	114	%	%	NOUN
taxlaw-2804	541	115	share	share	NOUN
taxlaw-2804	541	116	of	of	ADP
taxlaw-2804	541	117	the	the	DET
taxlaw-2804	541	118	additional	additional	ADJ
taxlaw-2804	541	119	$	$	SYM
taxlaw-2804	541	120	35	35	NUM
taxlaw-2804	541	121	of	of	ADP
taxlaw-2804	541	122	net	net	ADJ
taxlaw-2804	541	123	gain	gain	NOUN
taxlaw-2804	541	124	that	that	PRON
taxlaw-2804	541	125	accrued	accrue	VERB
taxlaw-2804	541	126	after	after	SCONJ
taxlaw-2804	541	127	c	c	PROPN
taxlaw-2804	541	128	joined	join	VERB
taxlaw-2804	541	129	.	.	PUNCT
taxlaw-2804	542	1	for	for	ADP
taxlaw-2804	542	2	c	c	PROPN
taxlaw-2804	542	3	,	,	PUNCT
taxlaw-2804	542	4	this	this	PRON
taxlaw-2804	542	5	corresponds	correspond	VERB
taxlaw-2804	542	6	to	to	ADP
taxlaw-2804	542	7	50	50	NUM
taxlaw-2804	542	8	%	%	NOUN
taxlaw-2804	542	9	of	of	ADP
taxlaw-2804	542	10	the	the	DET
taxlaw-2804	542	11	$	$	SYM
taxlaw-2804	542	12	35	35	NUM
taxlaw-2804	542	13	of	of	ADP
taxlaw-2804	542	14	net	net	ADJ
taxlaw-2804	542	15	gain	gain	NOUN
taxlaw-2804	542	16	that	that	PRON
taxlaw-2804	542	17	accrued	accrue	VERB
taxlaw-2804	542	18	after	after	SCONJ
taxlaw-2804	542	19	c	c	PROPN
taxlaw-2804	542	20	joined	join	VERB
taxlaw-2804	542	21	the	the	DET
taxlaw-2804	542	22	partnership	partnership	NOUN
taxlaw-2804	542	23	.	.	PUNCT
taxlaw-2804	543	1	ii	ii	PROPN
taxlaw-2804	543	2	.	.	PUNCT
taxlaw-2804	544	1	history	history	NOUN
taxlaw-2804	544	2	of	of	ADP
taxlaw-2804	544	3	§	§	PROPN
taxlaw-2804	544	4	704(c	704(c	PROPN
taxlaw-2804	544	5	)	)	PUNCT
taxlaw-2804	544	6	and	and	CCONJ
taxlaw-2804	544	7	concerns	concern	NOUN
taxlaw-2804	544	8	about	about	ADP
taxlaw-2804	544	9	unsophisticated	unsophisticated	ADJ
taxlaw-2804	544	10	partners	partner	NOUN
taxlaw-2804	544	11	section	section	NOUN
taxlaw-2804	544	12	704(c	704(c	PROPN
taxlaw-2804	544	13	)	)	PUNCT
taxlaw-2804	544	14	did	do	AUX
taxlaw-2804	544	15	not	not	PART
taxlaw-2804	544	16	always	always	ADV
taxlaw-2804	544	17	exist	exist	VERB
taxlaw-2804	544	18	in	in	ADP
taxlaw-2804	544	19	the	the	DET
taxlaw-2804	544	20	form	form	NOUN
taxlaw-2804	544	21	described	describe	VERB
taxlaw-2804	544	22	above	above	ADV
taxlaw-2804	544	23	.	.	PUNCT
taxlaw-2804	545	1	in	in	ADP
taxlaw-2804	545	2	fact	fact	NOUN
taxlaw-2804	545	3	,	,	PUNCT
taxlaw-2804	545	4	when	when	SCONJ
taxlaw-2804	545	5	the	the	DET
taxlaw-2804	545	6	part	part	NOUN
taxlaw-2804	545	7	of	of	ADP
taxlaw-2804	545	8	the	the	DET
taxlaw-2804	545	9	code	code	NOUN
taxlaw-2804	545	10	governing	govern	VERB
taxlaw-2804	545	11	the	the	DET
taxlaw-2804	545	12	taxation	taxation	NOUN
taxlaw-2804	545	13	of	of	ADP
taxlaw-2804	545	14	partners	partner	NOUN
taxlaw-2804	545	15	and	and	CCONJ
taxlaw-2804	545	16	partnerships	partnership	NOUN
taxlaw-2804	545	17	was	be	AUX
taxlaw-2804	545	18	adopted	adopt	VERB
taxlaw-2804	545	19	in	in	ADP
taxlaw-2804	545	20	1954	1954	NUM
taxlaw-2804	545	21	,	,	PUNCT
taxlaw-2804	545	22	applying	apply	VERB
taxlaw-2804	545	23	the	the	DET
taxlaw-2804	545	24	principles	principle	NOUN
taxlaw-2804	545	25	described	describe	VERB
taxlaw-2804	545	26	above	above	ADV
taxlaw-2804	545	27	was	be	AUX
taxlaw-2804	545	28	entirely	entirely	ADV
taxlaw-2804	545	29	optional	optional	ADJ
taxlaw-2804	545	30	.	.	PUNCT
taxlaw-2804	546	1	this	this	DET
taxlaw-2804	546	2	part	part	NOUN
taxlaw-2804	546	3	will	will	AUX
taxlaw-2804	546	4	describe	describe	VERB
taxlaw-2804	546	5	the	the	DET
taxlaw-2804	546	6	original	original	ADJ
taxlaw-2804	546	7	version	version	NOUN
taxlaw-2804	546	8	of	of	ADP
taxlaw-2804	546	9	§	§	PROPN
taxlaw-2804	546	10	704(c	704(c	PROPN
taxlaw-2804	546	11	)	)	PUNCT
taxlaw-2804	546	12	,	,	PUNCT
taxlaw-2804	546	13	justifications	justification	NOUN
taxlaw-2804	546	14	offered	offer	VERB
taxlaw-2804	546	15	for	for	ADP
taxlaw-2804	546	16	the	the	DET
taxlaw-2804	546	17	original	original	ADJ
taxlaw-2804	546	18	version	version	NOUN
taxlaw-2804	546	19	of	of	ADP
taxlaw-2804	546	20	§	§	PROPN
taxlaw-2804	546	21	704(c	704(c	PROPN
taxlaw-2804	546	22	)	)	PUNCT
taxlaw-2804	546	23	,	,	PUNCT
taxlaw-2804	546	24	and	and	CCONJ
taxlaw-2804	546	25	the	the	DET
taxlaw-2804	546	26	evolution	evolution	NOUN
taxlaw-2804	546	27	of	of	ADP
taxlaw-2804	546	28	§	§	PROPN
taxlaw-2804	546	29	704(c	704(c	PROPN
taxlaw-2804	546	30	)	)	PUNCT
taxlaw-2804	546	31	from	from	ADP
taxlaw-2804	546	32	its	its	PRON
taxlaw-2804	546	33	original	original	ADJ
taxlaw-2804	546	34	form	form	NOUN
taxlaw-2804	546	35	to	to	ADP
taxlaw-2804	546	36	its	its	PRON
taxlaw-2804	546	37	current	current	ADJ
taxlaw-2804	546	38	form	form	NOUN
taxlaw-2804	546	39	.	.	PUNCT
taxlaw-2804	547	1	as	as	SCONJ
taxlaw-2804	547	2	this	this	DET
taxlaw-2804	547	3	discussion	discussion	NOUN
taxlaw-2804	547	4	will	will	AUX
taxlaw-2804	547	5	show	show	VERB
taxlaw-2804	547	6	,	,	PUNCT
taxlaw-2804	547	7	concerns	concern	NOUN
taxlaw-2804	547	8	about	about	ADP
taxlaw-2804	547	9	imposing	impose	VERB
taxlaw-2804	547	10	complex	complex	ADJ
taxlaw-2804	547	11	rules	rule	NOUN
taxlaw-2804	547	12	on	on	ADP
taxlaw-2804	547	13	unsophisticated	unsophisticated	ADJ
taxlaw-2804	547	14	partners	partner	NOUN
taxlaw-2804	547	15	played	play	VERB
taxlaw-2804	547	16	a	a	DET
taxlaw-2804	547	17	key	key	ADJ
taxlaw-2804	547	18	role	role	NOUN
taxlaw-2804	547	19	in	in	ADP
taxlaw-2804	547	20	the	the	DET
taxlaw-2804	547	21	development	development	NOUN
taxlaw-2804	547	22	of	of	ADP
taxlaw-2804	547	23	§	§	PROPN
taxlaw-2804	547	24	704(c	704(c	PROPN
taxlaw-2804	547	25	)	)	PUNCT
taxlaw-2804	547	26	.	.	PUNCT
taxlaw-2804	548	1	a.	a.	PROPN
taxlaw-2804	548	2	original	original	ADJ
taxlaw-2804	548	3	version	version	NOUN
taxlaw-2804	548	4	of	of	ADP
taxlaw-2804	548	5	§	§	PROPN
taxlaw-2804	548	6	704(c	704(c	PROPN
taxlaw-2804	548	7	)	)	PUNCT
taxlaw-2804	548	8	as	as	ADV
taxlaw-2804	548	9	originally	originally	ADV
taxlaw-2804	548	10	enacted	enact	VERB
taxlaw-2804	548	11	,	,	PUNCT
taxlaw-2804	548	12	§	§	PROPN
taxlaw-2804	548	13	704(c	704(c	PROPN
taxlaw-2804	548	14	)	)	PUNCT
taxlaw-2804	548	15	provided	provide	VERB
taxlaw-2804	548	16	that	that	SCONJ
taxlaw-2804	548	17	tax	tax	NOUN
taxlaw-2804	548	18	items	item	NOUN
taxlaw-2804	548	19	recognized	recognize	VERB
taxlaw-2804	548	20	by	by	ADP
taxlaw-2804	548	21	a	a	DET
taxlaw-2804	548	22	partnership	partnership	NOUN
taxlaw-2804	548	23	with	with	ADP
taxlaw-2804	548	24	respect	respect	NOUN
taxlaw-2804	548	25	to	to	ADP
taxlaw-2804	548	26	property	property	NOUN
taxlaw-2804	548	27	contributed	contribute	VERB
taxlaw-2804	548	28	to	to	ADP
taxlaw-2804	548	29	the	the	DET
taxlaw-2804	548	30	partnership	partnership	NOUN
taxlaw-2804	548	31	would	would	AUX
taxlaw-2804	548	32	be	be	AUX
taxlaw-2804	548	33	allocated	allocate	VERB
taxlaw-2804	548	34	“	"	PUNCT
taxlaw-2804	548	35	in	in	ADP
taxlaw-2804	548	36	268	268	NUM
taxlaw-2804	548	37	columbia	columbia	PROPN
taxlaw-2804	548	38	journal	journal	NOUN
taxlaw-2804	548	39	of	of	ADP
taxlaw-2804	548	40	tax	tax	NOUN
taxlaw-2804	548	41	law	law	NOUN
taxlaw-2804	549	1	[	[	X
taxlaw-2804	549	2	vol.2:247	vol.2:247	PROPN
taxlaw-2804	549	3	the	the	DET
taxlaw-2804	549	4	same	same	ADJ
taxlaw-2804	549	5	manner	manner	NOUN
taxlaw-2804	549	6	as	as	SCONJ
taxlaw-2804	549	7	if	if	SCONJ
taxlaw-2804	549	8	such	such	ADJ
taxlaw-2804	549	9	property	property	NOUN
taxlaw-2804	549	10	had	have	AUX
taxlaw-2804	549	11	been	be	AUX
taxlaw-2804	549	12	purchased	purchase	VERB
taxlaw-2804	549	13	by	by	ADP
taxlaw-2804	549	14	the	the	DET
taxlaw-2804	549	15	partnership	partnership	NOUN
taxlaw-2804	549	16	.	.	PUNCT
taxlaw-2804	549	17	”	"	PUNCT
taxlaw-2804	550	1	71	71	NUM
taxlaw-2804	550	2	this	this	DET
taxlaw-2804	550	3	general	general	ADJ
taxlaw-2804	550	4	rule	rule	NOUN
taxlaw-2804	550	5	applied	apply	VERB
taxlaw-2804	550	6	unless	unless	SCONJ
taxlaw-2804	550	7	the	the	DET
taxlaw-2804	550	8	partnership	partnership	NOUN
taxlaw-2804	550	9	elected	elect	VERB
taxlaw-2804	550	10	to	to	PART
taxlaw-2804	550	11	make	make	VERB
taxlaw-2804	550	12	allocations	allocation	NOUN
taxlaw-2804	550	13	in	in	ADP
taxlaw-2804	550	14	a	a	DET
taxlaw-2804	550	15	manner	manner	NOUN
taxlaw-2804	550	16	that	that	PRON
taxlaw-2804	550	17	took	take	VERB
taxlaw-2804	550	18	into	into	ADP
taxlaw-2804	550	19	account	account	NOUN
taxlaw-2804	550	20	the	the	DET
taxlaw-2804	550	21	difference	difference	NOUN
taxlaw-2804	550	22	between	between	ADP
taxlaw-2804	550	23	the	the	DET
taxlaw-2804	550	24	property‟s	property‟s	ADJ
taxlaw-2804	550	25	fair	fair	ADJ
taxlaw-2804	550	26	market	market	NOUN
taxlaw-2804	550	27	value	value	NOUN
taxlaw-2804	550	28	and	and	CCONJ
taxlaw-2804	550	29	its	its	PRON
taxlaw-2804	550	30	basis	basis	NOUN
taxlaw-2804	550	31	at	at	ADP
taxlaw-2804	550	32	the	the	DET
taxlaw-2804	550	33	time	time	NOUN
taxlaw-2804	550	34	of	of	ADP
taxlaw-2804	550	35	the	the	DET
taxlaw-2804	550	36	contribution	contribution	NOUN
taxlaw-2804	550	37	.	.	PUNCT
taxlaw-2804	551	1	72	72	NUM
taxlaw-2804	551	2	in	in	ADP
taxlaw-2804	551	3	order	order	NOUN
taxlaw-2804	551	4	to	to	PART
taxlaw-2804	551	5	illustrate	illustrate	VERB
taxlaw-2804	551	6	the	the	DET
taxlaw-2804	551	7	operation	operation	NOUN
taxlaw-2804	551	8	of	of	ADP
taxlaw-2804	551	9	the	the	DET
taxlaw-2804	551	10	original	original	ADJ
taxlaw-2804	551	11	rule	rule	NOUN
taxlaw-2804	551	12	,	,	PUNCT
taxlaw-2804	551	13	assume	assume	VERB
taxlaw-2804	551	14	the	the	DET
taxlaw-2804	551	15	following	follow	VERB
taxlaw-2804	551	16	set	set	NOUN
taxlaw-2804	551	17	of	of	ADP
taxlaw-2804	551	18	facts	fact	NOUN
taxlaw-2804	551	19	:	:	PUNCT
taxlaw-2804	551	20	example	example	NOUN
taxlaw-2804	551	21	4	4	NUM
taxlaw-2804	551	22	.	.	PUNCT
taxlaw-2804	552	1	a	a	PRON
taxlaw-2804	552	2	owns	own	VERB
taxlaw-2804	552	3	a	a	DET
taxlaw-2804	552	4	piece	piece	NOUN
taxlaw-2804	552	5	of	of	ADP
taxlaw-2804	552	6	land	land	NOUN
taxlaw-2804	552	7	that	that	PRON
taxlaw-2804	552	8	a	a	DET
taxlaw-2804	552	9	acquired	acquire	VERB
taxlaw-2804	552	10	some	some	DET
taxlaw-2804	552	11	time	time	NOUN
taxlaw-2804	552	12	ago	ago	ADV
taxlaw-2804	552	13	for	for	ADP
taxlaw-2804	552	14	$	$	SYM
taxlaw-2804	552	15	5,000	5,000	NUM
taxlaw-2804	552	16	.	.	PUNCT
taxlaw-2804	553	1	the	the	DET
taxlaw-2804	553	2	land	land	NOUN
taxlaw-2804	553	3	is	be	AUX
taxlaw-2804	553	4	currently	currently	ADV
taxlaw-2804	553	5	worth	worth	ADJ
taxlaw-2804	553	6	$	$	SYM
taxlaw-2804	553	7	15,000	15,000	NUM
taxlaw-2804	553	8	.	.	PUNCT
taxlaw-2804	554	1	a	a	PRON
taxlaw-2804	554	2	contributes	contribute	VERB
taxlaw-2804	554	3	the	the	DET
taxlaw-2804	554	4	land	land	NOUN
taxlaw-2804	554	5	and	and	CCONJ
taxlaw-2804	554	6	b	b	NOUN
taxlaw-2804	554	7	contributes	contribute	VERB
taxlaw-2804	554	8	$	$	SYM
taxlaw-2804	554	9	15,000	15,000	NUM
taxlaw-2804	554	10	cash	cash	NOUN
taxlaw-2804	554	11	to	to	ADP
taxlaw-2804	554	12	the	the	DET
taxlaw-2804	554	13	newly	newly	ADV
taxlaw-2804	554	14	formed	form	VERB
taxlaw-2804	554	15	ab	ab	PROPN
taxlaw-2804	554	16	partnership	partnership	PROPN
taxlaw-2804	554	17	,	,	PUNCT
taxlaw-2804	554	18	each	each	PRON
taxlaw-2804	554	19	in	in	ADP
taxlaw-2804	554	20	exchange	exchange	NOUN
taxlaw-2804	554	21	for	for	ADP
taxlaw-2804	554	22	a	a	DET
taxlaw-2804	554	23	50	50	NUM
taxlaw-2804	554	24	%	%	NOUN
taxlaw-2804	554	25	interest	interest	NOUN
taxlaw-2804	554	26	in	in	ADP
taxlaw-2804	554	27	the	the	DET
taxlaw-2804	554	28	ab	ab	PROPN
taxlaw-2804	554	29	partnership	partnership	NOUN
taxlaw-2804	554	30	.	.	PUNCT
taxlaw-2804	555	1	a	a	PRON
taxlaw-2804	555	2	does	do	AUX
taxlaw-2804	555	3	not	not	PART
taxlaw-2804	555	4	recognize	recognize	VERB
taxlaw-2804	555	5	any	any	DET
taxlaw-2804	555	6	gain	gain	NOUN
taxlaw-2804	555	7	as	as	ADP
taxlaw-2804	555	8	a	a	DET
taxlaw-2804	555	9	result	result	NOUN
taxlaw-2804	555	10	of	of	ADP
taxlaw-2804	555	11	the	the	DET
taxlaw-2804	555	12	contribution	contribution	NOUN
taxlaw-2804	555	13	.	.	PUNCT
taxlaw-2804	556	1	the	the	DET
taxlaw-2804	556	2	ab	ab	PROPN
taxlaw-2804	556	3	partnership‟s	partnership‟s	ADV
taxlaw-2804	556	4	basis	basis	NOUN
taxlaw-2804	556	5	in	in	ADP
taxlaw-2804	556	6	the	the	DET
taxlaw-2804	556	7	land	land	NOUN
taxlaw-2804	556	8	is	be	AUX
taxlaw-2804	556	9	$	$	SYM
taxlaw-2804	556	10	5,000	5,000	NUM
taxlaw-2804	556	11	.	.	PUNCT
taxlaw-2804	557	1	a‟s	a‟s	VERB
taxlaw-2804	557	2	initial	initial	ADJ
taxlaw-2804	557	3	basis	basis	NOUN
taxlaw-2804	557	4	in	in	ADP
taxlaw-2804	557	5	his	his	PRON
taxlaw-2804	557	6	or	or	CCONJ
taxlaw-2804	557	7	her	her	PRON
taxlaw-2804	557	8	interest	interest	NOUN
taxlaw-2804	557	9	in	in	ADP
taxlaw-2804	557	10	the	the	DET
taxlaw-2804	557	11	partnership	partnership	NOUN
taxlaw-2804	557	12	is	be	AUX
taxlaw-2804	557	13	$	$	SYM
taxlaw-2804	557	14	5,000	5,000	NUM
taxlaw-2804	557	15	,	,	PUNCT
taxlaw-2804	557	16	and	and	CCONJ
taxlaw-2804	557	17	b‟s	b‟s	NOUN
taxlaw-2804	557	18	initial	initial	ADJ
taxlaw-2804	557	19	basis	basis	NOUN
taxlaw-2804	557	20	in	in	ADP
taxlaw-2804	557	21	his	his	PRON
taxlaw-2804	557	22	or	or	CCONJ
taxlaw-2804	557	23	her	her	PRON
taxlaw-2804	557	24	interest	interest	NOUN
taxlaw-2804	557	25	in	in	ADP
taxlaw-2804	557	26	the	the	DET
taxlaw-2804	557	27	partnership	partnership	NOUN
taxlaw-2804	557	28	is	be	AUX
taxlaw-2804	557	29	$	$	SYM
taxlaw-2804	557	30	15,000	15,000	NUM
taxlaw-2804	557	31	.	.	PUNCT
taxlaw-2804	558	1	the	the	DET
taxlaw-2804	558	2	partnership	partnership	NOUN
taxlaw-2804	558	3	sells	sell	VERB
taxlaw-2804	558	4	the	the	DET
taxlaw-2804	558	5	land	land	NOUN
taxlaw-2804	558	6	for	for	ADP
taxlaw-2804	558	7	$	$	SYM
taxlaw-2804	558	8	15,000	15,000	NUM
taxlaw-2804	558	9	.	.	PUNCT
taxlaw-2804	559	1	as	as	ADP
taxlaw-2804	559	2	a	a	DET
taxlaw-2804	559	3	result	result	NOUN
taxlaw-2804	559	4	,	,	PUNCT
taxlaw-2804	559	5	the	the	DET
taxlaw-2804	559	6	partnership	partnership	NOUN
taxlaw-2804	559	7	recognizes	recognize	VERB
taxlaw-2804	559	8	$	$	SYM
taxlaw-2804	559	9	10,000	10,000	NUM
taxlaw-2804	559	10	of	of	ADP
taxlaw-2804	559	11	tax	tax	NOUN
taxlaw-2804	559	12	gain	gain	NOUN
taxlaw-2804	559	13	from	from	ADP
taxlaw-2804	559	14	sale	sale	NOUN
taxlaw-2804	559	15	of	of	ADP
taxlaw-2804	559	16	the	the	DET
taxlaw-2804	559	17	land	land	NOUN
taxlaw-2804	559	18	.	.	PUNCT
taxlaw-2804	560	1	based	base	VERB
taxlaw-2804	560	2	on	on	ADP
taxlaw-2804	560	3	the	the	DET
taxlaw-2804	560	4	original	original	ADJ
taxlaw-2804	560	5	version	version	NOUN
taxlaw-2804	560	6	of	of	ADP
taxlaw-2804	560	7	§	§	PROPN
taxlaw-2804	560	8	704(c	704(c	PROPN
taxlaw-2804	560	9	)	)	PUNCT
taxlaw-2804	560	10	,	,	PUNCT
taxlaw-2804	560	11	the	the	DET
taxlaw-2804	560	12	partnership	partnership	NOUN
taxlaw-2804	560	13	had	have	VERB
taxlaw-2804	560	14	two	two	NUM
taxlaw-2804	560	15	choices	choice	NOUN
taxlaw-2804	560	16	.	.	PUNCT
taxlaw-2804	561	1	under	under	ADP
taxlaw-2804	561	2	the	the	DET
taxlaw-2804	561	3	general	general	ADJ
taxlaw-2804	561	4	rule	rule	NOUN
taxlaw-2804	561	5	,	,	PUNCT
taxlaw-2804	561	6	the	the	DET
taxlaw-2804	561	7	partnership	partnership	NOUN
taxlaw-2804	561	8	would	would	AUX
taxlaw-2804	561	9	allocate	allocate	VERB
taxlaw-2804	561	10	the	the	DET
taxlaw-2804	561	11	$	$	SYM
taxlaw-2804	561	12	10,000	10,000	NUM
taxlaw-2804	561	13	of	of	ADP
taxlaw-2804	561	14	tax	tax	NOUN
taxlaw-2804	561	15	gain	gain	NOUN
taxlaw-2804	561	16	as	as	SCONJ
taxlaw-2804	561	17	if	if	SCONJ
taxlaw-2804	561	18	the	the	DET
taxlaw-2804	561	19	land	land	NOUN
taxlaw-2804	561	20	had	have	AUX
taxlaw-2804	561	21	been	be	AUX
taxlaw-2804	561	22	purchased	purchase	VERB
taxlaw-2804	561	23	by	by	ADP
taxlaw-2804	561	24	the	the	DET
taxlaw-2804	561	25	partnership	partnership	NOUN
taxlaw-2804	561	26	.	.	PUNCT
taxlaw-2804	562	1	in	in	ADP
taxlaw-2804	562	2	other	other	ADJ
taxlaw-2804	562	3	words	word	NOUN
taxlaw-2804	562	4	,	,	PUNCT
taxlaw-2804	562	5	the	the	DET
taxlaw-2804	562	6	partnership	partnership	NOUN
taxlaw-2804	562	7	would	would	AUX
taxlaw-2804	562	8	allocate	allocate	VERB
taxlaw-2804	562	9	the	the	DET
taxlaw-2804	562	10	tax	tax	NOUN
taxlaw-2804	562	11	gain	gain	NOUN
taxlaw-2804	562	12	equally	equally	ADV
taxlaw-2804	562	13	(	(	PUNCT
taxlaw-2804	562	14	$	$	SYM
taxlaw-2804	562	15	5,000	5,000	NUM
taxlaw-2804	562	16	each	each	PRON
taxlaw-2804	562	17	)	)	PUNCT
taxlaw-2804	562	18	to	to	ADP
taxlaw-2804	562	19	a	a	PRON
taxlaw-2804	562	20	and	and	CCONJ
taxlaw-2804	562	21	b	b	NOUN
taxlaw-2804	562	22	since	since	SCONJ
taxlaw-2804	562	23	a	a	PRON
taxlaw-2804	562	24	and	and	CCONJ
taxlaw-2804	562	25	b	b	NOUN
taxlaw-2804	562	26	each	each	PRON
taxlaw-2804	562	27	own	own	ADJ
taxlaw-2804	562	28	a	a	DET
taxlaw-2804	562	29	50	50	NUM
taxlaw-2804	562	30	%	%	NOUN
taxlaw-2804	562	31	interest	interest	NOUN
taxlaw-2804	562	32	in	in	ADP
taxlaw-2804	562	33	the	the	DET
taxlaw-2804	562	34	partnership	partnership	NOUN
taxlaw-2804	562	35	.	.	PUNCT
taxlaw-2804	563	1	73	73	NUM
taxlaw-2804	564	1	this	this	PRON
taxlaw-2804	564	2	would	would	AUX
taxlaw-2804	564	3	shift	shift	VERB
taxlaw-2804	564	4	$	$	SYM
taxlaw-2804	564	5	5,000	5,000	NUM
taxlaw-2804	564	6	of	of	ADP
taxlaw-2804	564	7	tax	tax	NOUN
taxlaw-2804	564	8	gain	gain	NOUN
taxlaw-2804	564	9	from	from	ADP
taxlaw-2804	564	10	a	a	PRON
taxlaw-2804	564	11	to	to	ADP
taxlaw-2804	564	12	b	b	NOUN
taxlaw-2804	564	13	since	since	ADV
taxlaw-2804	564	14	,	,	PUNCT
taxlaw-2804	564	15	economically	economically	ADV
taxlaw-2804	564	16	,	,	PUNCT
taxlaw-2804	564	17	a	a	PRON
taxlaw-2804	564	18	has	have	AUX
taxlaw-2804	564	19	realized	realize	VERB
taxlaw-2804	564	20	a	a	DET
taxlaw-2804	564	21	$	$	SYM
taxlaw-2804	564	22	10,000	10,000	NUM
taxlaw-2804	564	23	economic	economic	ADJ
taxlaw-2804	564	24	gain	gain	NOUN
taxlaw-2804	564	25	(	(	PUNCT
taxlaw-2804	564	26	attributable	attributable	ADJ
taxlaw-2804	564	27	to	to	ADP
taxlaw-2804	564	28	precontribution	precontribution	NOUN
taxlaw-2804	564	29	appreciation	appreciation	NOUN
taxlaw-2804	564	30	)	)	PUNCT
taxlaw-2804	564	31	and	and	CCONJ
taxlaw-2804	564	32	b	b	PROPN
taxlaw-2804	564	33	has	have	AUX
taxlaw-2804	564	34	realized	realize	VERB
taxlaw-2804	564	35	no	no	DET
taxlaw-2804	564	36	economic	economic	ADJ
taxlaw-2804	564	37	gain	gain	NOUN
taxlaw-2804	564	38	.	.	PUNCT
taxlaw-2804	565	1	following	follow	VERB
taxlaw-2804	565	2	the	the	DET
taxlaw-2804	565	3	allocation	allocation	NOUN
taxlaw-2804	565	4	of	of	ADP
taxlaw-2804	565	5	tax	tax	NOUN
taxlaw-2804	565	6	gain	gain	NOUN
taxlaw-2804	565	7	of	of	ADP
taxlaw-2804	565	8	$	$	SYM
taxlaw-2804	565	9	5,000	5,000	NUM
taxlaw-2804	565	10	to	to	ADP
taxlaw-2804	565	11	each	each	DET
taxlaw-2804	565	12	partner	partner	NOUN
taxlaw-2804	565	13	,	,	PUNCT
taxlaw-2804	565	14	a‟s	a‟	VERB
taxlaw-2804	565	15	basis	basis	NOUN
taxlaw-2804	565	16	in	in	ADP
taxlaw-2804	565	17	his	his	PRON
taxlaw-2804	565	18	or	or	CCONJ
taxlaw-2804	565	19	her	her	PRON
taxlaw-2804	565	20	interest	interest	NOUN
taxlaw-2804	565	21	in	in	ADP
taxlaw-2804	565	22	the	the	DET
taxlaw-2804	565	23	partnership	partnership	NOUN
taxlaw-2804	565	24	would	would	AUX
taxlaw-2804	565	25	be	be	AUX
taxlaw-2804	565	26	$	$	SYM
taxlaw-2804	565	27	10,000	10,000	NUM
taxlaw-2804	565	28	,	,	PUNCT
taxlaw-2804	565	29	and	and	CCONJ
taxlaw-2804	565	30	b‟s	b‟s	NOUN
taxlaw-2804	565	31	basis	basis	NOUN
taxlaw-2804	565	32	in	in	ADP
taxlaw-2804	565	33	his	his	PRON
taxlaw-2804	565	34	or	or	CCONJ
taxlaw-2804	565	35	her	her	PRON
taxlaw-2804	565	36	interest	interest	NOUN
taxlaw-2804	565	37	in	in	ADP
taxlaw-2804	565	38	the	the	DET
taxlaw-2804	565	39	partnership	partnership	NOUN
taxlaw-2804	565	40	would	would	AUX
taxlaw-2804	565	41	be	be	AUX
taxlaw-2804	565	42	$	$	SYM
taxlaw-2804	565	43	20,000	20,000	NUM
taxlaw-2804	565	44	.	.	PUNCT
taxlaw-2804	566	1	if	if	SCONJ
taxlaw-2804	566	2	the	the	DET
taxlaw-2804	566	3	partnership	partnership	NOUN
taxlaw-2804	566	4	distributed	distribute	VERB
taxlaw-2804	566	5	$	$	SYM
taxlaw-2804	566	6	30,000	30,000	NUM
taxlaw-2804	566	7	cash	cash	NOUN
taxlaw-2804	566	8	equally	equally	ADV
taxlaw-2804	566	9	to	to	ADP
taxlaw-2804	566	10	a	a	PRON
taxlaw-2804	566	11	and	and	CCONJ
taxlaw-2804	566	12	b	b	NOUN
taxlaw-2804	566	13	on	on	ADP
taxlaw-2804	566	14	liquidation	liquidation	NOUN
taxlaw-2804	566	15	(	(	PUNCT
taxlaw-2804	566	16	$	$	SYM
taxlaw-2804	566	17	15,000	15,000	NUM
taxlaw-2804	566	18	each	each	PRON
taxlaw-2804	566	19	)	)	PUNCT
taxlaw-2804	566	20	,	,	PUNCT
taxlaw-2804	566	21	a	a	PRON
taxlaw-2804	566	22	would	would	AUX
taxlaw-2804	566	23	recognize	recognize	VERB
taxlaw-2804	566	24	$	$	SYM
taxlaw-2804	566	25	5,000	5,000	NUM
taxlaw-2804	566	26	of	of	ADP
taxlaw-2804	566	27	tax	tax	NOUN
taxlaw-2804	566	28	gain	gain	NOUN
taxlaw-2804	566	29	on	on	ADP
taxlaw-2804	566	30	liquidation	liquidation	NOUN
taxlaw-2804	566	31	and	and	CCONJ
taxlaw-2804	566	32	b	b	NOUN
taxlaw-2804	566	33	would	would	AUX
taxlaw-2804	566	34	recognize	recognize	VERB
taxlaw-2804	566	35	$	$	SYM
taxlaw-2804	566	36	5,000	5,000	NUM
taxlaw-2804	566	37	of	of	ADP
taxlaw-2804	566	38	tax	tax	NOUN
taxlaw-2804	566	39	loss	loss	NOUN
taxlaw-2804	566	40	on	on	ADP
taxlaw-2804	566	41	liquidation	liquidation	NOUN
taxlaw-2804	566	42	.	.	PUNCT
taxlaw-2804	567	1	but	but	CCONJ
taxlaw-2804	567	2	for	for	ADP
taxlaw-2804	567	3	character	character	NOUN
taxlaw-2804	567	4	and	and	CCONJ
taxlaw-2804	567	5	timing	time	VERB
taxlaw-2804	567	6	differences	difference	NOUN
taxlaw-2804	567	7	(	(	PUNCT
taxlaw-2804	567	8	which	which	PRON
taxlaw-2804	567	9	could	could	AUX
taxlaw-2804	567	10	be	be	AUX
taxlaw-2804	567	11	significant	significant	ADJ
taxlaw-2804	567	12	)	)	PUNCT
taxlaw-2804	567	13	,	,	PUNCT
taxlaw-2804	567	14	the	the	DET
taxlaw-2804	567	15	tax	tax	NOUN
taxlaw-2804	567	16	gains	gain	NOUN
taxlaw-2804	567	17	and	and	CCONJ
taxlaw-2804	567	18	losses	loss	NOUN
taxlaw-2804	567	19	recognized	recognize	VERB
taxlaw-2804	567	20	on	on	ADP
taxlaw-2804	567	21	liquidation	liquidation	NOUN
taxlaw-2804	567	22	offset	offset	VERB
taxlaw-2804	567	23	the	the	DET
taxlaw-2804	567	24	earlier	early	ADJ
taxlaw-2804	567	25	shift	shift	NOUN
taxlaw-2804	567	26	of	of	ADP
taxlaw-2804	567	27	tax	tax	NOUN
taxlaw-2804	567	28	gain	gain	NOUN
taxlaw-2804	567	29	from	from	ADP
taxlaw-2804	567	30	a	a	PRON
taxlaw-2804	567	31	to	to	ADP
taxlaw-2804	567	32	b.	b.	PROPN
taxlaw-2804	567	33	alternatively	alternatively	ADV
taxlaw-2804	567	34	,	,	PUNCT
taxlaw-2804	567	35	if	if	SCONJ
taxlaw-2804	567	36	it	it	PRON
taxlaw-2804	567	37	chose	choose	VERB
taxlaw-2804	567	38	to	to	PART
taxlaw-2804	567	39	do	do	VERB
taxlaw-2804	567	40	so	so	ADV
taxlaw-2804	567	41	,	,	PUNCT
taxlaw-2804	567	42	the	the	DET
taxlaw-2804	567	43	partnership	partnership	NOUN
taxlaw-2804	567	44	could	could	AUX
taxlaw-2804	567	45	apply	apply	VERB
taxlaw-2804	567	46	the	the	DET
taxlaw-2804	567	47	principles	principle	NOUN
taxlaw-2804	567	48	of	of	ADP
taxlaw-2804	567	49	current	current	ADJ
taxlaw-2804	567	50	§	§	PROPN
taxlaw-2804	567	51	704(c	704(c	PROPN
taxlaw-2804	567	52	)	)	PUNCT
taxlaw-2804	567	53	by	by	ADP
taxlaw-2804	567	54	allocating	allocate	VERB
taxlaw-2804	567	55	tax	tax	NOUN
taxlaw-2804	567	56	gain	gain	NOUN
taxlaw-2804	567	57	in	in	ADP
taxlaw-2804	567	58	a	a	DET
taxlaw-2804	567	59	manner	manner	NOUN
taxlaw-2804	567	60	that	that	PRON
taxlaw-2804	567	61	takes	take	VERB
taxlaw-2804	567	62	into	into	ADP
taxlaw-2804	567	63	account	account	NOUN
taxlaw-2804	567	64	the	the	DET
taxlaw-2804	567	65	difference	difference	NOUN
taxlaw-2804	567	66	between	between	ADP
taxlaw-2804	567	67	the	the	DET
taxlaw-2804	567	68	fair	fair	ADJ
taxlaw-2804	567	69	market	market	NOUN
taxlaw-2804	567	70	value	value	NOUN
taxlaw-2804	567	71	of	of	ADP
taxlaw-2804	567	72	the	the	DET
taxlaw-2804	567	73	land	land	NOUN
taxlaw-2804	567	74	and	and	CCONJ
taxlaw-2804	567	75	the	the	DET
taxlaw-2804	567	76	basis	basis	NOUN
taxlaw-2804	567	77	of	of	ADP
taxlaw-2804	567	78	the	the	DET
taxlaw-2804	567	79	land	land	NOUN
taxlaw-2804	567	80	at	at	ADP
taxlaw-2804	567	81	the	the	DET
taxlaw-2804	567	82	time	time	NOUN
taxlaw-2804	567	83	of	of	ADP
taxlaw-2804	567	84	contribution	contribution	NOUN
taxlaw-2804	567	85	.	.	PUNCT
taxlaw-2804	568	1	in	in	ADP
taxlaw-2804	568	2	that	that	DET
taxlaw-2804	568	3	case	case	NOUN
taxlaw-2804	568	4	,	,	PUNCT
taxlaw-2804	568	5	all	all	DET
taxlaw-2804	568	6	$	$	SYM
taxlaw-2804	568	7	10,000	10,000	NUM
taxlaw-2804	568	8	of	of	ADP
taxlaw-2804	568	9	tax	tax	NOUN
taxlaw-2804	568	10	gain	gain	NOUN
taxlaw-2804	568	11	recognized	recognize	VERB
taxlaw-2804	568	12	on	on	ADP
taxlaw-2804	568	13	sale	sale	NOUN
taxlaw-2804	568	14	of	of	ADP
taxlaw-2804	568	15	the	the	DET
taxlaw-2804	568	16	land	land	NOUN
taxlaw-2804	568	17	would	would	AUX
taxlaw-2804	568	18	be	be	AUX
taxlaw-2804	568	19	allocated	allocate	VERB
taxlaw-2804	568	20	to	to	ADP
taxlaw-2804	568	21	a	a	PRON
taxlaw-2804	568	22	,	,	PUNCT
taxlaw-2804	568	23	so	so	SCONJ
taxlaw-2804	568	24	that	that	SCONJ
taxlaw-2804	568	25	no	no	DET
taxlaw-2804	568	26	tax	tax	NOUN
taxlaw-2804	568	27	gain	gain	NOUN
taxlaw-2804	568	28	would	would	AUX
taxlaw-2804	568	29	be	be	AUX
taxlaw-2804	568	30	shifted	shift	VERB
taxlaw-2804	568	31	from	from	ADP
taxlaw-2804	568	32	a	a	PRON
taxlaw-2804	568	33	to	to	ADP
taxlaw-2804	568	34	b.	b.	PROPN
taxlaw-2804	568	35	71	71	NUM
taxlaw-2804	568	36	i.r.c	i.r.c	NOUN
taxlaw-2804	568	37	.	.	PUNCT
taxlaw-2804	569	1	§	§	PROPN
taxlaw-2804	569	2	704(c)(1	704(c)(1	PROPN
taxlaw-2804	569	3	)	)	PUNCT
taxlaw-2804	569	4	(	(	PUNCT
taxlaw-2804	569	5	1954	1954	NUM
taxlaw-2804	569	6	)	)	PUNCT
taxlaw-2804	569	7	.	.	PUNCT
taxlaw-2804	570	1	72	72	NUM
taxlaw-2804	570	2	i.r.c	i.r.c	NOUN
taxlaw-2804	570	3	.	.	PUNCT
taxlaw-2804	571	1	§	§	PROPN
taxlaw-2804	571	2	704(c)(2	704(c)(2	PROPN
taxlaw-2804	571	3	)	)	PUNCT
taxlaw-2804	571	4	(	(	PUNCT
taxlaw-2804	571	5	1954	1954	NUM
taxlaw-2804	571	6	)	)	PUNCT
taxlaw-2804	571	7	.	.	PUNCT
taxlaw-2804	572	1	73	73	NUM
taxlaw-2804	573	1	if	if	SCONJ
taxlaw-2804	573	2	the	the	DET
taxlaw-2804	573	3	partnership	partnership	NOUN
taxlaw-2804	573	4	,	,	PUNCT
taxlaw-2804	573	5	in	in	ADP
taxlaw-2804	573	6	fact	fact	NOUN
taxlaw-2804	573	7	,	,	PUNCT
taxlaw-2804	573	8	planned	plan	VERB
taxlaw-2804	573	9	to	to	PART
taxlaw-2804	573	10	use	use	VERB
taxlaw-2804	573	11	this	this	DET
taxlaw-2804	573	12	method	method	NOUN
taxlaw-2804	573	13	,	,	PUNCT
taxlaw-2804	573	14	b	b	NOUN
taxlaw-2804	573	15	would	would	AUX
taxlaw-2804	573	16	likely	likely	ADV
taxlaw-2804	573	17	be	be	AUX
taxlaw-2804	573	18	willing	willing	ADJ
taxlaw-2804	573	19	to	to	PART
taxlaw-2804	573	20	contribute	contribute	VERB
taxlaw-2804	573	21	less	less	ADJ
taxlaw-2804	573	22	than	than	ADP
taxlaw-2804	573	23	$	$	SYM
taxlaw-2804	573	24	15,000	15,000	NUM
taxlaw-2804	573	25	if	if	SCONJ
taxlaw-2804	573	26	b	b	NOUN
taxlaw-2804	573	27	were	be	AUX
taxlaw-2804	573	28	taxable	taxable	ADJ
taxlaw-2804	573	29	on	on	ADP
taxlaw-2804	573	30	gain	gain	NOUN
taxlaw-2804	573	31	from	from	ADP
taxlaw-2804	573	32	sale	sale	NOUN
taxlaw-2804	573	33	of	of	ADP
taxlaw-2804	573	34	the	the	DET
taxlaw-2804	573	35	land	land	NOUN
taxlaw-2804	573	36	.	.	PUNCT
taxlaw-2804	574	1	for	for	ADP
taxlaw-2804	574	2	simplicity	simplicity	NOUN
taxlaw-2804	574	3	,	,	PUNCT
taxlaw-2804	574	4	the	the	DET
taxlaw-2804	574	5	example	example	NOUN
taxlaw-2804	574	6	above	above	ADV
taxlaw-2804	574	7	assumes	assume	VERB
taxlaw-2804	574	8	that	that	SCONJ
taxlaw-2804	574	9	b	b	NOUN
taxlaw-2804	574	10	is	be	AUX
taxlaw-2804	574	11	not	not	PART
taxlaw-2804	574	12	taxable	taxable	ADJ
taxlaw-2804	574	13	on	on	ADP
taxlaw-2804	574	14	gain	gain	NOUN
taxlaw-2804	574	15	from	from	ADP
taxlaw-2804	574	16	sale	sale	NOUN
taxlaw-2804	574	17	of	of	ADP
taxlaw-2804	574	18	the	the	DET
taxlaw-2804	574	19	land	land	NOUN
taxlaw-2804	574	20	.	.	PUNCT
taxlaw-2804	575	1	2011	2011	NUM
taxlaw-2804	575	2	]	]	PUNCT
taxlaw-2804	575	3	making	make	VERB
taxlaw-2804	575	4	partnerships	partnership	NOUN
taxlaw-2804	575	5	work	work	VERB
taxlaw-2804	575	6	for	for	ADP
taxlaw-2804	575	7	mom	mom	NOUN
taxlaw-2804	575	8	and	and	CCONJ
taxlaw-2804	575	9	pop	pop	NOUN
taxlaw-2804	575	10	and	and	CCONJ
taxlaw-2804	575	11	everyone	everyone	PRON
taxlaw-2804	575	12	else	else	ADV
taxlaw-2804	575	13	269	269	NUM
taxlaw-2804	575	14	b.	b.	NOUN
taxlaw-2804	575	15	justifications	justification	NOUN
taxlaw-2804	575	16	offered	offer	VERB
taxlaw-2804	575	17	for	for	ADP
taxlaw-2804	575	18	the	the	DET
taxlaw-2804	575	19	original	original	ADJ
taxlaw-2804	575	20	version	version	NOUN
taxlaw-2804	575	21	of	of	ADP
taxlaw-2804	575	22	§	§	PROPN
taxlaw-2804	575	23	704(c	704(c	PROPN
taxlaw-2804	575	24	)	)	PUNCT
taxlaw-2804	575	25	when	when	SCONJ
taxlaw-2804	575	26	discussing	discuss	VERB
taxlaw-2804	575	27	why	why	SCONJ
taxlaw-2804	575	28	it	it	PRON
taxlaw-2804	575	29	adopted	adopt	VERB
taxlaw-2804	575	30	the	the	DET
taxlaw-2804	575	31	original	original	ADJ
taxlaw-2804	575	32	version	version	NOUN
taxlaw-2804	575	33	of	of	ADP
taxlaw-2804	575	34	§	§	PROPN
taxlaw-2804	575	35	704(c	704(c	PROPN
taxlaw-2804	575	36	)	)	PUNCT
taxlaw-2804	575	37	,	,	PUNCT
taxlaw-2804	575	38	the	the	DET
taxlaw-2804	575	39	senate	senate	PROPN
taxlaw-2804	575	40	finance	finance	PROPN
taxlaw-2804	575	41	committee	committee	PROPN
taxlaw-2804	575	42	stated	state	VERB
taxlaw-2804	575	43	that	that	SCONJ
taxlaw-2804	575	44	the	the	DET
taxlaw-2804	575	45	general	general	ADJ
taxlaw-2804	575	46	rule	rule	NOUN
taxlaw-2804	575	47	(	(	PUNCT
taxlaw-2804	575	48	under	under	ADP
taxlaw-2804	575	49	which	which	PRON
taxlaw-2804	575	50	partnerships	partnership	NOUN
taxlaw-2804	575	51	did	do	AUX
taxlaw-2804	575	52	not	not	PART
taxlaw-2804	575	53	take	take	VERB
taxlaw-2804	575	54	into	into	ADP
taxlaw-2804	575	55	account	account	NOUN
taxlaw-2804	575	56	built	build	VERB
taxlaw-2804	575	57	-	-	PUNCT
taxlaw-2804	575	58	in	in	ADP
taxlaw-2804	575	59	gains	gain	NOUN
taxlaw-2804	575	60	and	and	CCONJ
taxlaw-2804	575	61	losses	loss	NOUN
taxlaw-2804	575	62	)	)	PUNCT
taxlaw-2804	575	63	was	be	AUX
taxlaw-2804	575	64	adopted	adopt	VERB
taxlaw-2804	575	65	because	because	SCONJ
taxlaw-2804	575	66	“	"	PUNCT
taxlaw-2804	575	67	of	of	ADP
taxlaw-2804	575	68	its	its	PRON
taxlaw-2804	575	69	extreme	extreme	ADJ
taxlaw-2804	575	70	simplicity	simplicity	NOUN
taxlaw-2804	575	71	”	"	PUNCT
taxlaw-2804	575	72	compared	compare	VERB
taxlaw-2804	575	73	to	to	ADP
taxlaw-2804	575	74	alternative	alternative	ADJ
taxlaw-2804	575	75	methods	method	NOUN
taxlaw-2804	575	76	.	.	PUNCT
taxlaw-2804	576	1	74	74	NUM
taxlaw-2804	577	1	the	the	DET
taxlaw-2804	577	2	general	general	ADJ
taxlaw-2804	577	3	rule	rule	NOUN
taxlaw-2804	577	4	was	be	AUX
taxlaw-2804	577	5	viewed	view	VERB
taxlaw-2804	577	6	as	as	ADP
taxlaw-2804	577	7	simple	simple	ADJ
taxlaw-2804	577	8	because	because	SCONJ
taxlaw-2804	577	9	tax	tax	NOUN
taxlaw-2804	577	10	items	item	NOUN
taxlaw-2804	577	11	recognized	recognize	VERB
taxlaw-2804	577	12	with	with	ADP
taxlaw-2804	577	13	respect	respect	NOUN
taxlaw-2804	577	14	to	to	ADP
taxlaw-2804	577	15	contributed	contribute	VERB
taxlaw-2804	577	16	property	property	NOUN
taxlaw-2804	577	17	could	could	AUX
taxlaw-2804	577	18	be	be	AUX
taxlaw-2804	577	19	allocated	allocate	VERB
taxlaw-2804	577	20	in	in	ADP
taxlaw-2804	577	21	the	the	DET
taxlaw-2804	577	22	same	same	ADJ
taxlaw-2804	577	23	manner	manner	NOUN
taxlaw-2804	577	24	as	as	ADP
taxlaw-2804	577	25	all	all	DET
taxlaw-2804	577	26	other	other	ADJ
taxlaw-2804	577	27	tax	tax	NOUN
taxlaw-2804	577	28	items	item	NOUN
taxlaw-2804	577	29	.	.	PUNCT
taxlaw-2804	578	1	75	75	NUM
taxlaw-2804	578	2	the	the	DET
taxlaw-2804	578	3	committee‟s	committee‟s	NOUN
taxlaw-2804	578	4	concerns	concern	NOUN
taxlaw-2804	578	5	about	about	ADP
taxlaw-2804	578	6	complexity	complexity	NOUN
taxlaw-2804	578	7	likely	likely	ADV
taxlaw-2804	578	8	arose	arise	VERB
taxlaw-2804	578	9	because	because	SCONJ
taxlaw-2804	578	10	of	of	ADP
taxlaw-2804	578	11	its	its	PRON
taxlaw-2804	578	12	observation	observation	NOUN
taxlaw-2804	578	13	that	that	SCONJ
taxlaw-2804	578	14	many	many	ADJ
taxlaw-2804	578	15	partnerships	partnership	NOUN
taxlaw-2804	578	16	were	be	AUX
taxlaw-2804	578	17	unsophisticated	unsophisticated	ADJ
taxlaw-2804	578	18	.	.	PUNCT
taxlaw-2804	579	1	as	as	ADP
taxlaw-2804	579	2	an	an	DET
taxlaw-2804	579	3	indication	indication	NOUN
taxlaw-2804	579	4	of	of	ADP
taxlaw-2804	579	5	this	this	DET
taxlaw-2804	579	6	underlying	underlying	ADJ
taxlaw-2804	579	7	rationale	rationale	NOUN
taxlaw-2804	579	8	,	,	PUNCT
taxlaw-2804	579	9	the	the	DET
taxlaw-2804	579	10	senate	senate	PROPN
taxlaw-2804	579	11	finance	finance	PROPN
taxlaw-2804	579	12	committee	committee	NOUN
taxlaw-2804	579	13	lamented	lament	VERB
taxlaw-2804	579	14	that	that	SCONJ
taxlaw-2804	579	15	uncertainty	uncertainty	NOUN
taxlaw-2804	579	16	in	in	ADP
taxlaw-2804	579	17	partnership	partnership	NOUN
taxlaw-2804	579	18	tax	tax	NOUN
taxlaw-2804	579	19	was	be	AUX
taxlaw-2804	579	20	“	"	PUNCT
taxlaw-2804	579	21	particularly	particularly	ADV
taxlaw-2804	579	22	unfortunate	unfortunate	ADJ
taxlaw-2804	579	23	”	"	PUNCT
taxlaw-2804	579	24	given	give	VERB
taxlaw-2804	579	25	the	the	DET
taxlaw-2804	579	26	large	large	ADJ
taxlaw-2804	579	27	number	number	NOUN
taxlaw-2804	579	28	of	of	ADP
taxlaw-2804	579	29	partnerships	partnership	NOUN
taxlaw-2804	579	30	and	and	CCONJ
taxlaw-2804	579	31	given	give	VERB
taxlaw-2804	579	32	that	that	SCONJ
taxlaw-2804	579	33	“	"	PUNCT
taxlaw-2804	579	34	the	the	DET
taxlaw-2804	579	35	partnership	partnership	NOUN
taxlaw-2804	579	36	form	form	NOUN
taxlaw-2804	579	37	is	be	AUX
taxlaw-2804	579	38	much	much	ADV
taxlaw-2804	579	39	more	more	ADV
taxlaw-2804	579	40	commonly	commonly	ADV
taxlaw-2804	579	41	employed	employ	VERB
taxlaw-2804	579	42	by	by	ADP
taxlaw-2804	579	43	small	small	ADJ
taxlaw-2804	579	44	businesses	business	NOUN
taxlaw-2804	579	45	and	and	CCONJ
taxlaw-2804	579	46	in	in	ADP
taxlaw-2804	579	47	farming	farming	NOUN
taxlaw-2804	579	48	operations	operation	NOUN
taxlaw-2804	579	49	than	than	ADP
taxlaw-2804	579	50	the	the	DET
taxlaw-2804	579	51	corporate	corporate	ADJ
taxlaw-2804	579	52	form	form	NOUN
taxlaw-2804	579	53	.	.	PUNCT
taxlaw-2804	579	54	”	"	PUNCT
taxlaw-2804	580	1	76	76	NUM
taxlaw-2804	580	2	finally	finally	ADV
taxlaw-2804	580	3	,	,	PUNCT
taxlaw-2804	580	4	the	the	DET
taxlaw-2804	580	5	committee	committee	NOUN
taxlaw-2804	580	6	seemed	seem	VERB
taxlaw-2804	580	7	to	to	PART
taxlaw-2804	580	8	assume	assume	VERB
taxlaw-2804	580	9	that	that	SCONJ
taxlaw-2804	580	10	partners	partner	NOUN
taxlaw-2804	580	11	in	in	ADP
taxlaw-2804	580	12	a	a	DET
taxlaw-2804	580	13	partnership	partnership	NOUN
taxlaw-2804	580	14	would	would	AUX
taxlaw-2804	580	15	generally	generally	ADV
taxlaw-2804	580	16	be	be	AUX
taxlaw-2804	580	17	subject	subject	ADJ
taxlaw-2804	580	18	to	to	ADP
taxlaw-2804	580	19	similar	similar	ADJ
taxlaw-2804	580	20	effective	effective	ADJ
taxlaw-2804	580	21	rates	rate	NOUN
taxlaw-2804	580	22	of	of	ADP
taxlaw-2804	580	23	tax	tax	NOUN
taxlaw-2804	580	24	so	so	SCONJ
taxlaw-2804	580	25	that	that	SCONJ
taxlaw-2804	580	26	shifting	shift	VERB
taxlaw-2804	580	27	tax	tax	NOUN
taxlaw-2804	580	28	consequences	consequence	NOUN
taxlaw-2804	580	29	from	from	ADP
taxlaw-2804	580	30	one	one	NUM
taxlaw-2804	580	31	partner	partner	NOUN
taxlaw-2804	580	32	to	to	ADP
taxlaw-2804	580	33	another	another	DET
taxlaw-2804	580	34	partner	partner	NOUN
taxlaw-2804	580	35	should	should	AUX
taxlaw-2804	580	36	not	not	PART
taxlaw-2804	580	37	raise	raise	VERB
taxlaw-2804	580	38	serious	serious	ADJ
taxlaw-2804	580	39	concerns	concern	NOUN
taxlaw-2804	580	40	.	.	PUNCT
taxlaw-2804	581	1	therefore	therefore	ADV
taxlaw-2804	581	2	,	,	PUNCT
taxlaw-2804	581	3	the	the	DET
taxlaw-2804	581	4	committee	committee	NOUN
taxlaw-2804	581	5	was	be	AUX
taxlaw-2804	581	6	not	not	PART
taxlaw-2804	581	7	overly	overly	ADV
taxlaw-2804	581	8	worried	worried	ADJ
taxlaw-2804	581	9	about	about	ADP
taxlaw-2804	581	10	whether	whether	SCONJ
taxlaw-2804	581	11	or	or	CCONJ
taxlaw-2804	581	12	not	not	PART
taxlaw-2804	581	13	partnerships	partnership	NOUN
taxlaw-2804	581	14	employed	employ	VERB
taxlaw-2804	581	15	a	a	DET
taxlaw-2804	581	16	method	method	NOUN
taxlaw-2804	581	17	that	that	PRON
taxlaw-2804	581	18	took	take	VERB
taxlaw-2804	581	19	into	into	ADP
taxlaw-2804	581	20	account	account	NOUN
taxlaw-2804	581	21	built	build	VERB
taxlaw-2804	581	22	-	-	PUNCT
taxlaw-2804	581	23	in	in	ADP
taxlaw-2804	581	24	gains	gain	NOUN
taxlaw-2804	581	25	and	and	CCONJ
taxlaw-2804	581	26	losses	loss	NOUN
taxlaw-2804	581	27	,	,	PUNCT
taxlaw-2804	581	28	and	and	CCONJ
taxlaw-2804	581	29	,	,	PUNCT
taxlaw-2804	581	30	consequently	consequently	ADV
taxlaw-2804	581	31	,	,	PUNCT
taxlaw-2804	581	32	provided	provide	VERB
taxlaw-2804	581	33	partnerships	partnership	NOUN
taxlaw-2804	581	34	with	with	ADP
taxlaw-2804	581	35	the	the	DET
taxlaw-2804	581	36	flexibility	flexibility	NOUN
taxlaw-2804	581	37	to	to	PART
taxlaw-2804	581	38	decide	decide	VERB
taxlaw-2804	581	39	whether	whether	SCONJ
taxlaw-2804	581	40	to	to	PART
taxlaw-2804	581	41	use	use	VERB
taxlaw-2804	581	42	such	such	DET
taxlaw-2804	581	43	a	a	DET
taxlaw-2804	581	44	method	method	NOUN
taxlaw-2804	581	45	.	.	PUNCT
taxlaw-2804	582	1	thus	thus	ADV
taxlaw-2804	582	2	,	,	PUNCT
taxlaw-2804	582	3	the	the	DET
taxlaw-2804	582	4	committee	committee	NOUN
taxlaw-2804	582	5	stated	state	VERB
taxlaw-2804	582	6	,	,	PUNCT
taxlaw-2804	582	7	“	"	PUNCT
taxlaw-2804	582	8	partners	partner	NOUN
taxlaw-2804	582	9	should	should	AUX
taxlaw-2804	582	10	be	be	AUX
taxlaw-2804	582	11	free	free	ADJ
taxlaw-2804	582	12	to	to	PART
taxlaw-2804	582	13	choose	choose	VERB
taxlaw-2804	582	14	this	this	DET
taxlaw-2804	582	15	more	more	ADV
taxlaw-2804	582	16	complicated	complicated	ADJ
taxlaw-2804	582	17	rule	rule	NOUN
taxlaw-2804	582	18	for	for	ADP
taxlaw-2804	582	19	dividing	divide	VERB
taxlaw-2804	582	20	basis	basis	NOUN
taxlaw-2804	582	21	of	of	ADP
taxlaw-2804	582	22	property	property	NOUN
taxlaw-2804	582	23	[	[	X
taxlaw-2804	582	24	in	in	ADP
taxlaw-2804	582	25	other	other	ADJ
taxlaw-2804	582	26	words	word	NOUN
taxlaw-2804	582	27	,	,	PUNCT
taxlaw-2804	582	28	the	the	DET
taxlaw-2804	582	29	method	method	NOUN
taxlaw-2804	582	30	that	that	PRON
taxlaw-2804	582	31	takes	take	VERB
taxlaw-2804	582	32	into	into	ADP
taxlaw-2804	582	33	account	account	NOUN
taxlaw-2804	582	34	built	build	VERB
taxlaw-2804	582	35	-	-	PUNCT
taxlaw-2804	582	36	in	in	ADP
taxlaw-2804	582	37	gains	gain	NOUN
taxlaw-2804	582	38	and	and	CCONJ
taxlaw-2804	582	39	built	build	VERB
taxlaw-2804	582	40	-	-	PUNCT
taxlaw-2804	582	41	in	in	ADP
taxlaw-2804	582	42	losses	loss	NOUN
taxlaw-2804	582	43	]	]	PUNCT
taxlaw-2804	582	44	if	if	SCONJ
taxlaw-2804	582	45	they	they	PRON
taxlaw-2804	582	46	desire	desire	VERB
taxlaw-2804	582	47	the	the	DET
taxlaw-2804	582	48	more	more	ADV
taxlaw-2804	582	49	accurate	accurate	ADJ
taxlaw-2804	582	50	tax	tax	NOUN
taxlaw-2804	582	51	results	result	NOUN
taxlaw-2804	582	52	it	it	PRON
taxlaw-2804	582	53	brings	bring	VERB
taxlaw-2804	582	54	.	.	PUNCT
taxlaw-2804	582	55	”	"	PUNCT
taxlaw-2804	583	1	77	77	NUM
taxlaw-2804	583	2	however	however	ADV
taxlaw-2804	583	3	,	,	PUNCT
taxlaw-2804	583	4	use	use	NOUN
taxlaw-2804	583	5	of	of	ADP
taxlaw-2804	583	6	the	the	DET
taxlaw-2804	583	7	more	more	ADV
taxlaw-2804	583	8	accurate	accurate	ADJ
taxlaw-2804	583	9	method	method	NOUN
taxlaw-2804	583	10	was	be	AUX
taxlaw-2804	583	11	elective	elective	ADJ
taxlaw-2804	583	12	because	because	SCONJ
taxlaw-2804	583	13	,	,	PUNCT
taxlaw-2804	583	14	in	in	ADP
taxlaw-2804	583	15	the	the	DET
taxlaw-2804	583	16	committee‟s	committee‟s	NOUN
taxlaw-2804	583	17	view	view	NOUN
taxlaw-2804	583	18	,	,	PUNCT
taxlaw-2804	583	19	whether	whether	SCONJ
taxlaw-2804	583	20	a	a	DET
taxlaw-2804	583	21	partnership	partnership	NOUN
taxlaw-2804	583	22	used	use	VERB
taxlaw-2804	583	23	the	the	DET
taxlaw-2804	583	24	more	more	ADV
taxlaw-2804	583	25	complicated	complicated	ADJ
taxlaw-2804	583	26	and	and	CCONJ
taxlaw-2804	583	27	accurate	accurate	ADJ
taxlaw-2804	583	28	method	method	NOUN
taxlaw-2804	583	29	was	be	AUX
taxlaw-2804	583	30	“	"	PUNCT
taxlaw-2804	583	31	not	not	PART
taxlaw-2804	583	32	a	a	DET
taxlaw-2804	583	33	matter	matter	NOUN
taxlaw-2804	583	34	involving	involve	VERB
taxlaw-2804	583	35	revenue	revenue	NOUN
taxlaw-2804	583	36	considerations	consideration	NOUN
taxlaw-2804	583	37	to	to	ADP
taxlaw-2804	583	38	the	the	DET
taxlaw-2804	583	39	government	government	NOUN
taxlaw-2804	583	40	.	.	PUNCT
taxlaw-2804	583	41	”	"	PUNCT
taxlaw-2804	584	1	78	78	NUM
taxlaw-2804	584	2	c.	c.	NOUN
taxlaw-2804	584	3	evolution	evolution	NOUN
taxlaw-2804	584	4	of	of	ADP
taxlaw-2804	584	5	§	§	PROPN
taxlaw-2804	584	6	704(c	704(c	PROPN
taxlaw-2804	584	7	)	)	PUNCT
taxlaw-2804	584	8	over	over	ADP
taxlaw-2804	584	9	time	time	NOUN
taxlaw-2804	584	10	it	it	PRON
taxlaw-2804	584	11	became	become	VERB
taxlaw-2804	584	12	clear	clear	ADJ
taxlaw-2804	584	13	that	that	SCONJ
taxlaw-2804	584	14	shifting	shift	VERB
taxlaw-2804	584	15	tax	tax	NOUN
taxlaw-2804	584	16	consequences	consequence	NOUN
taxlaw-2804	584	17	from	from	ADP
taxlaw-2804	584	18	one	one	NUM
taxlaw-2804	584	19	partner	partner	NOUN
taxlaw-2804	584	20	to	to	ADP
taxlaw-2804	584	21	another	another	PRON
taxlaw-2804	584	22	was	be	AUX
taxlaw-2804	584	23	,	,	PUNCT
taxlaw-2804	584	24	in	in	ADP
taxlaw-2804	584	25	fact	fact	NOUN
taxlaw-2804	584	26	,	,	PUNCT
taxlaw-2804	584	27	a	a	DET
taxlaw-2804	584	28	“	"	PUNCT
taxlaw-2804	584	29	matter	matter	NOUN
taxlaw-2804	584	30	involving	involve	VERB
taxlaw-2804	584	31	revenue	revenue	NOUN
taxlaw-2804	584	32	considerations	consideration	NOUN
taxlaw-2804	584	33	to	to	ADP
taxlaw-2804	584	34	the	the	DET
taxlaw-2804	584	35	government	government	NOUN
taxlaw-2804	584	36	.	.	PUNCT
taxlaw-2804	584	37	”	"	PUNCT
taxlaw-2804	585	1	79	79	NUM
taxlaw-2804	585	2	when	when	SCONJ
taxlaw-2804	585	3	partners	partner	NOUN
taxlaw-2804	585	4	have	have	VERB
taxlaw-2804	585	5	significantly	significantly	ADV
taxlaw-2804	585	6	different	different	ADJ
taxlaw-2804	585	7	tax	tax	NOUN
taxlaw-2804	585	8	profiles	profile	NOUN
taxlaw-2804	585	9	,	,	PUNCT
taxlaw-2804	585	10	shifting	shift	VERB
taxlaw-2804	585	11	tax	tax	NOUN
taxlaw-2804	585	12	consequences	consequence	NOUN
taxlaw-2804	585	13	among	among	ADP
taxlaw-2804	585	14	partners	partner	NOUN
taxlaw-2804	585	15	can	can	AUX
taxlaw-2804	585	16	reduce	reduce	VERB
taxlaw-2804	585	17	total	total	ADJ
taxlaw-2804	585	18	tax	tax	NOUN
taxlaw-2804	585	19	revenue	revenue	NOUN
taxlaw-2804	585	20	collected	collect	VERB
taxlaw-2804	585	21	,	,	PUNCT
taxlaw-2804	585	22	at	at	ADP
taxlaw-2804	585	23	least	least	ADJ
taxlaw-2804	585	24	if	if	SCONJ
taxlaw-2804	585	25	the	the	DET
taxlaw-2804	585	26	time	time	NOUN
taxlaw-2804	585	27	value	value	NOUN
taxlaw-2804	585	28	of	of	ADP
taxlaw-2804	585	29	money	money	NOUN
taxlaw-2804	585	30	is	be	AUX
taxlaw-2804	585	31	taken	take	VERB
taxlaw-2804	585	32	into	into	ADP
taxlaw-2804	585	33	account	account	NOUN
taxlaw-2804	585	34	and	and	CCONJ
taxlaw-2804	585	35	,	,	PUNCT
taxlaw-2804	585	36	in	in	ADP
taxlaw-2804	585	37	some	some	DET
taxlaw-2804	585	38	cases	case	NOUN
taxlaw-2804	585	39	,	,	PUNCT
taxlaw-2804	585	40	even	even	ADV
taxlaw-2804	585	41	if	if	SCONJ
taxlaw-2804	585	42	it	it	PRON
taxlaw-2804	585	43	is	be	AUX
taxlaw-2804	585	44	not	not	PART
taxlaw-2804	585	45	.	.	PUNCT
taxlaw-2804	586	1	in	in	ADP
taxlaw-2804	586	2	order	order	NOUN
taxlaw-2804	586	3	to	to	PART
taxlaw-2804	586	4	illustrate	illustrate	VERB
taxlaw-2804	586	5	,	,	PUNCT
taxlaw-2804	586	6	we	we	PRON
taxlaw-2804	586	7	return	return	VERB
taxlaw-2804	586	8	to	to	ADP
taxlaw-2804	586	9	the	the	DET
taxlaw-2804	586	10	facts	fact	NOUN
taxlaw-2804	586	11	of	of	ADP
taxlaw-2804	586	12	example	example	NOUN
taxlaw-2804	586	13	4	4	NUM
taxlaw-2804	586	14	given	give	VERB
taxlaw-2804	586	15	above	above	ADV
taxlaw-2804	586	16	and	and	CCONJ
taxlaw-2804	586	17	add	add	VERB
taxlaw-2804	586	18	some	some	DET
taxlaw-2804	586	19	additional	additional	ADJ
taxlaw-2804	586	20	facts	fact	NOUN
taxlaw-2804	586	21	about	about	ADP
taxlaw-2804	586	22	the	the	DET
taxlaw-2804	586	23	partners	partner	NOUN
taxlaw-2804	586	24	.	.	PUNCT
taxlaw-2804	587	1	in	in	ADP
taxlaw-2804	587	2	particular	particular	ADJ
taxlaw-2804	587	3	,	,	PUNCT
taxlaw-2804	587	4	assume	assume	VERB
taxlaw-2804	587	5	that	that	SCONJ
taxlaw-2804	587	6	b	b	PROPN
taxlaw-2804	587	7	is	be	AUX
taxlaw-2804	587	8	subject	subject	ADJ
taxlaw-2804	587	9	to	to	ADP
taxlaw-2804	587	10	a	a	DET
taxlaw-2804	587	11	0	0	NUM
taxlaw-2804	587	12	%	%	NOUN
taxlaw-2804	587	13	effective	effective	ADJ
taxlaw-2804	587	14	rate	rate	NOUN
taxlaw-2804	587	15	of	of	ADP
taxlaw-2804	587	16	tax	tax	NOUN
taxlaw-2804	587	17	on	on	ADP
taxlaw-2804	587	18	tax	tax	NOUN
taxlaw-2804	587	19	gain	gain	NOUN
taxlaw-2804	587	20	from	from	ADP
taxlaw-2804	587	21	sale	sale	NOUN
taxlaw-2804	587	22	of	of	ADP
taxlaw-2804	587	23	the	the	DET
taxlaw-2804	587	24	land	land	NOUN
taxlaw-2804	587	25	and	and	CCONJ
taxlaw-2804	587	26	on	on	ADP
taxlaw-2804	587	27	tax	tax	NOUN
taxlaw-2804	587	28	gain	gain	NOUN
taxlaw-2804	587	29	and	and	CCONJ
taxlaw-2804	587	30	loss	loss	NOUN
taxlaw-2804	587	31	from	from	ADP
taxlaw-2804	587	32	liquidation	liquidation	NOUN
taxlaw-2804	587	33	of	of	ADP
taxlaw-2804	587	34	b‟s	b‟s	NOUN
taxlaw-2804	587	35	interest	interest	NOUN
taxlaw-2804	587	36	in	in	ADP
taxlaw-2804	587	37	the	the	DET
taxlaw-2804	587	38	partnership	partnership	NOUN
taxlaw-2804	587	39	.	.	PUNCT
taxlaw-2804	588	1	perhaps	perhaps	ADV
taxlaw-2804	588	2	b	b	X
taxlaw-2804	588	3	is	be	AUX
taxlaw-2804	588	4	a	a	DET
taxlaw-2804	588	5	tax	tax	NOUN
taxlaw-2804	588	6	-	-	PUNCT
taxlaw-2804	588	7	exempt	exempt	ADJ
taxlaw-2804	588	8	entity	entity	NOUN
taxlaw-2804	588	9	and	and	CCONJ
taxlaw-2804	588	10	does	do	AUX
taxlaw-2804	588	11	not	not	PART
taxlaw-2804	588	12	take	take	VERB
taxlaw-2804	588	13	into	into	ADP
taxlaw-2804	588	14	account	account	NOUN
taxlaw-2804	588	15	tax	tax	NOUN
taxlaw-2804	588	16	gain	gain	NOUN
taxlaw-2804	588	17	or	or	CCONJ
taxlaw-2804	588	18	loss	loss	NOUN
taxlaw-2804	588	19	from	from	ADP
taxlaw-2804	588	20	sale	sale	NOUN
taxlaw-2804	588	21	of	of	ADP
taxlaw-2804	588	22	the	the	DET
taxlaw-2804	588	23	land	land	NOUN
taxlaw-2804	588	24	or	or	CCONJ
taxlaw-2804	588	25	liquidation	liquidation	NOUN
taxlaw-2804	588	26	of	of	ADP
taxlaw-2804	588	27	b‟s	b‟s	NOUN
taxlaw-2804	588	28	interest	interest	NOUN
taxlaw-2804	588	29	in	in	ADP
taxlaw-2804	588	30	the	the	DET
taxlaw-2804	588	31	partnership	partnership	NOUN
taxlaw-2804	588	32	for	for	ADP
taxlaw-2804	588	33	purposes	purpose	NOUN
taxlaw-2804	588	34	of	of	ADP
taxlaw-2804	588	35	computing	compute	VERB
taxlaw-2804	588	36	any	any	DET
taxlaw-2804	588	37	tax	tax	NOUN
taxlaw-2804	588	38	liability	liability	NOUN
taxlaw-2804	588	39	b	b	NOUN
taxlaw-2804	588	40	might	might	AUX
taxlaw-2804	588	41	owe	owe	VERB
taxlaw-2804	588	42	.	.	PUNCT
taxlaw-2804	589	1	alternatively	alternatively	ADV
taxlaw-2804	589	2	,	,	PUNCT
taxlaw-2804	589	3	perhaps	perhaps	ADV
taxlaw-2804	589	4	b	b	X
taxlaw-2804	589	5	has	have	VERB
taxlaw-2804	589	6	significant	significant	ADJ
taxlaw-2804	589	7	tax	tax	NOUN
taxlaw-2804	589	8	losses	loss	NOUN
taxlaw-2804	589	9	from	from	ADP
taxlaw-2804	589	10	other	other	ADJ
taxlaw-2804	589	11	sources	source	NOUN
taxlaw-2804	589	12	that	that	PRON
taxlaw-2804	589	13	would	would	AUX
taxlaw-2804	589	14	offset	offset	VERB
taxlaw-2804	589	15	tax	tax	NOUN
taxlaw-2804	589	16	gain	gain	NOUN
taxlaw-2804	589	17	from	from	ADP
taxlaw-2804	589	18	sale	sale	NOUN
taxlaw-2804	589	19	of	of	ADP
taxlaw-2804	589	20	the	the	DET
taxlaw-2804	589	21	land	land	NOUN
taxlaw-2804	589	22	and	and	CCONJ
taxlaw-2804	589	23	make	make	VERB
taxlaw-2804	589	24	tax	tax	NOUN
taxlaw-2804	589	25	loss	loss	NOUN
taxlaw-2804	589	26	from	from	ADP
taxlaw-2804	589	27	liquidation	liquidation	NOUN
taxlaw-2804	589	28	of	of	ADP
taxlaw-2804	589	29	b‟s	b‟s	NOUN
taxlaw-2804	589	30	interest	interest	NOUN
taxlaw-2804	589	31	in	in	ADP
taxlaw-2804	589	32	the	the	DET
taxlaw-2804	589	33	partnership	partnership	NOUN
taxlaw-2804	589	34	not	not	PART
taxlaw-2804	589	35	particularly	particularly	ADV
taxlaw-2804	589	36	valuable	valuable	ADJ
taxlaw-2804	589	37	.	.	PUNCT
taxlaw-2804	590	1	assume	assume	VERB
taxlaw-2804	590	2	a	a	PRON
taxlaw-2804	590	3	,	,	PUNCT
taxlaw-2804	590	4	on	on	ADP
taxlaw-2804	590	5	the	the	DET
taxlaw-2804	590	6	other	other	ADJ
taxlaw-2804	590	7	hand	hand	NOUN
taxlaw-2804	590	8	,	,	PUNCT
taxlaw-2804	590	9	would	would	AUX
taxlaw-2804	590	10	be	be	AUX
taxlaw-2804	590	11	subject	subject	ADJ
taxlaw-2804	590	12	to	to	ADP
taxlaw-2804	590	13	a	a	DET
taxlaw-2804	590	14	35	35	NUM
taxlaw-2804	590	15	%	%	NOUN
taxlaw-2804	590	16	effective	effective	ADJ
taxlaw-2804	590	17	74	74	NUM
taxlaw-2804	590	18	s.	s.	PROPN
taxlaw-2804	590	19	rep	rep	PROPN
taxlaw-2804	590	20	.	.	PROPN
taxlaw-2804	591	1	no	no	PROPN
taxlaw-2804	591	2	.	.	NOUN
taxlaw-2804	592	1	83	83	NUM
taxlaw-2804	592	2	-	-	SYM
taxlaw-2804	592	3	1622	1622	NUM
taxlaw-2804	592	4	,	,	PUNCT
taxlaw-2804	592	5	at	at	ADP
taxlaw-2804	592	6	90	90	NUM
taxlaw-2804	592	7	(	(	PUNCT
taxlaw-2804	592	8	1954	1954	NUM
taxlaw-2804	592	9	)	)	PUNCT
taxlaw-2804	592	10	.	.	PUNCT
taxlaw-2804	593	1	75	75	NUM
taxlaw-2804	594	1	i	i	PRON
taxlaw-2804	594	2	d.	d.	NOUN
taxlaw-2804	594	3	at	at	ADP
taxlaw-2804	594	4	90	90	NUM
taxlaw-2804	594	5	(	(	PUNCT
taxlaw-2804	594	6	discussing	discuss	VERB
taxlaw-2804	594	7	the	the	DET
taxlaw-2804	594	8	fact	fact	NOUN
taxlaw-2804	594	9	that	that	SCONJ
taxlaw-2804	594	10	the	the	DET
taxlaw-2804	594	11	sharing	sharing	NOUN
taxlaw-2804	594	12	of	of	ADP
taxlaw-2804	594	13	tax	tax	NOUN
taxlaw-2804	594	14	items	item	NOUN
taxlaw-2804	594	15	with	with	ADP
taxlaw-2804	594	16	respect	respect	NOUN
taxlaw-2804	594	17	to	to	ADP
taxlaw-2804	594	18	contributed	contribute	VERB
taxlaw-2804	594	19	property	property	NOUN
taxlaw-2804	594	20	is	be	AUX
taxlaw-2804	594	21	identical	identical	ADJ
taxlaw-2804	594	22	to	to	ADP
taxlaw-2804	594	23	the	the	DET
taxlaw-2804	594	24	sharing	sharing	NOUN
taxlaw-2804	594	25	of	of	ADP
taxlaw-2804	594	26	tax	tax	NOUN
taxlaw-2804	594	27	items	item	NOUN
taxlaw-2804	594	28	with	with	ADP
taxlaw-2804	594	29	respect	respect	NOUN
taxlaw-2804	594	30	to	to	ADP
taxlaw-2804	594	31	non	non	ADJ
taxlaw-2804	594	32	-	-	ADJ
taxlaw-2804	594	33	contributed	contributed	ADJ
taxlaw-2804	594	34	property	property	NOUN
taxlaw-2804	594	35	under	under	ADP
taxlaw-2804	594	36	the	the	DET
taxlaw-2804	594	37	general	general	ADJ
taxlaw-2804	594	38	rule	rule	NOUN
taxlaw-2804	594	39	)	)	PUNCT
taxlaw-2804	594	40	.	.	PUNCT
taxlaw-2804	595	1	76	76	NUM
taxlaw-2804	596	1	i	i	PRON
taxlaw-2804	596	2	d.	d.	PROPN
taxlaw-2804	596	3	at	at	ADP
taxlaw-2804	596	4	89	89	NUM
taxlaw-2804	596	5	.	.	PUNCT
taxlaw-2804	597	1	for	for	ADP
taxlaw-2804	597	2	current	current	ADJ
taxlaw-2804	597	3	statistics	statistic	NOUN
taxlaw-2804	597	4	regarding	regard	VERB
taxlaw-2804	597	5	size	size	NOUN
taxlaw-2804	597	6	of	of	ADP
taxlaw-2804	597	7	partnerships	partnership	NOUN
taxlaw-2804	597	8	,	,	PUNCT
taxlaw-2804	597	9	see	see	VERB
taxlaw-2804	597	10	supra	supra	PROPN
taxlaw-2804	597	11	notes	note	NOUN
taxlaw-2804	597	12	4	4	NUM
taxlaw-2804	597	13	,	,	PUNCT
taxlaw-2804	597	14	5	5	NUM
taxlaw-2804	597	15	.	.	X
taxlaw-2804	597	16	77	77	NUM
taxlaw-2804	598	1	i	i	PRON
taxlaw-2804	598	2	d.	d.	PROPN
taxlaw-2804	598	3	at	at	ADP
taxlaw-2804	598	4	93	93	NUM
taxlaw-2804	598	5	.	.	PUNCT
taxlaw-2804	599	1	78	78	NUM
taxlaw-2804	600	1	i	i	PRON
taxlaw-2804	600	2	d.	d.	PROPN
taxlaw-2804	600	3	79	79	NUM
taxlaw-2804	600	4	for	for	ADP
taxlaw-2804	600	5	further	further	ADJ
taxlaw-2804	600	6	discussion	discussion	NOUN
taxlaw-2804	600	7	of	of	ADP
taxlaw-2804	600	8	the	the	DET
taxlaw-2804	600	9	evolution	evolution	NOUN
taxlaw-2804	600	10	of	of	ADP
taxlaw-2804	600	11	§	§	PROPN
taxlaw-2804	600	12	704(c	704(c	PROPN
taxlaw-2804	600	13	)	)	PUNCT
taxlaw-2804	600	14	,	,	PUNCT
taxlaw-2804	600	15	see	see	VERB
taxlaw-2804	600	16	,	,	PUNCT
taxlaw-2804	600	17	e.g.	e.g.	ADV
taxlaw-2804	600	18	,	,	PUNCT
taxlaw-2804	600	19	gergen	gergen	ADV
taxlaw-2804	600	20	,	,	PUNCT
taxlaw-2804	600	21	supra	supra	PROPN
taxlaw-2804	600	22	note	note	NOUN
taxlaw-2804	600	23	9	9	NUM
taxlaw-2804	600	24	,	,	PUNCT
taxlaw-2804	600	25	at	at	ADP
taxlaw-2804	600	26	348	348	NUM
taxlaw-2804	600	27	.	.	PUNCT
taxlaw-2804	601	1	270	270	NUM
taxlaw-2804	601	2	columbia	columbia	PROPN
taxlaw-2804	601	3	journal	journal	PROPN
taxlaw-2804	601	4	of	of	ADP
taxlaw-2804	601	5	tax	tax	NOUN
taxlaw-2804	601	6	law	law	NOUN
taxlaw-2804	601	7	[	[	X
taxlaw-2804	601	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	601	9	tax	tax	NOUN
taxlaw-2804	601	10	rate	rate	NOUN
taxlaw-2804	601	11	on	on	ADP
taxlaw-2804	601	12	gain	gain	NOUN
taxlaw-2804	601	13	from	from	ADP
taxlaw-2804	601	14	sale	sale	NOUN
taxlaw-2804	601	15	of	of	ADP
taxlaw-2804	601	16	the	the	DET
taxlaw-2804	601	17	land	land	NOUN
taxlaw-2804	601	18	but	but	CCONJ
taxlaw-2804	601	19	a	a	DET
taxlaw-2804	601	20	15	15	NUM
taxlaw-2804	601	21	%	%	NOUN
taxlaw-2804	601	22	effective	effective	ADJ
taxlaw-2804	601	23	tax	tax	NOUN
taxlaw-2804	601	24	rate	rate	NOUN
taxlaw-2804	601	25	on	on	ADP
taxlaw-2804	601	26	gain	gain	NOUN
taxlaw-2804	601	27	from	from	ADP
taxlaw-2804	601	28	liquidation	liquidation	NOUN
taxlaw-2804	601	29	of	of	ADP
taxlaw-2804	601	30	a‟s	a‟s	PROPN
taxlaw-2804	601	31	interest	interest	NOUN
taxlaw-2804	601	32	in	in	ADP
taxlaw-2804	601	33	the	the	DET
taxlaw-2804	601	34	partnership	partnership	NOUN
taxlaw-2804	601	35	.	.	PUNCT
taxlaw-2804	602	1	under	under	ADP
taxlaw-2804	602	2	this	this	DET
taxlaw-2804	602	3	set	set	NOUN
taxlaw-2804	602	4	of	of	ADP
taxlaw-2804	602	5	facts	fact	NOUN
taxlaw-2804	602	6	,	,	PUNCT
taxlaw-2804	602	7	the	the	DET
taxlaw-2804	602	8	tax	tax	NOUN
taxlaw-2804	602	9	revenue	revenue	NOUN
taxlaw-2804	602	10	collected	collect	VERB
taxlaw-2804	602	11	using	use	VERB
taxlaw-2804	602	12	the	the	DET
taxlaw-2804	602	13	general	general	ADJ
taxlaw-2804	602	14	rule	rule	NOUN
taxlaw-2804	602	15	(	(	PUNCT
taxlaw-2804	602	16	under	under	ADP
taxlaw-2804	602	17	which	which	PRON
taxlaw-2804	602	18	tax	tax	NOUN
taxlaw-2804	602	19	gain	gain	NOUN
taxlaw-2804	602	20	from	from	ADP
taxlaw-2804	602	21	sale	sale	NOUN
taxlaw-2804	602	22	of	of	ADP
taxlaw-2804	602	23	the	the	DET
taxlaw-2804	602	24	land	land	NOUN
taxlaw-2804	602	25	is	be	AUX
taxlaw-2804	602	26	allocated	allocate	VERB
taxlaw-2804	602	27	equally	equally	ADV
taxlaw-2804	602	28	to	to	ADP
taxlaw-2804	602	29	each	each	DET
taxlaw-2804	602	30	partner	partner	NOUN
taxlaw-2804	602	31	)	)	PUNCT
taxlaw-2804	602	32	is	be	AUX
taxlaw-2804	602	33	shown	show	VERB
taxlaw-2804	602	34	in	in	ADP
taxlaw-2804	602	35	the	the	DET
taxlaw-2804	602	36	following	follow	VERB
taxlaw-2804	602	37	table	table	NOUN
taxlaw-2804	602	38	.	.	PUNCT
taxlaw-2804	603	1	table	table	NOUN
taxlaw-2804	603	2	3	3	NUM
taxlaw-2804	603	3	:	:	PUNCT
taxlaw-2804	603	4	general	general	ADJ
taxlaw-2804	603	5	rule	rule	NOUN
taxlaw-2804	603	6	(	(	PUNCT
taxlaw-2804	603	7	tax	tax	NOUN
taxlaw-2804	603	8	gain	gain	NOUN
taxlaw-2804	603	9	from	from	ADP
taxlaw-2804	603	10	sale	sale	NOUN
taxlaw-2804	603	11	of	of	ADP
taxlaw-2804	603	12	land	land	NOUN
taxlaw-2804	603	13	allocated	allocate	VERB
taxlaw-2804	603	14	equally	equally	ADV
taxlaw-2804	603	15	to	to	ADP
taxlaw-2804	603	16	a	a	PRON
taxlaw-2804	603	17	and	and	CCONJ
taxlaw-2804	603	18	b	b	NOUN
taxlaw-2804	603	19	)	)	PUNCT
taxlaw-2804	603	20	year	year	NOUN
taxlaw-2804	603	21	year	year	NOUN
taxlaw-2804	603	22	1	1	NUM
taxlaw-2804	603	23	(	(	PUNCT
taxlaw-2804	603	24	sale	sale	NOUN
taxlaw-2804	603	25	of	of	ADP
taxlaw-2804	603	26	the	the	DET
taxlaw-2804	603	27	land	land	NOUN
taxlaw-2804	603	28	)	)	PUNCT
taxlaw-2804	603	29	year	year	NOUN
taxlaw-2804	603	30	5	5	NUM
taxlaw-2804	603	31	(	(	PUNCT
taxlaw-2804	603	32	liquidation	liquidation	NOUN
taxlaw-2804	603	33	of	of	ADP
taxlaw-2804	603	34	partnership	partnership	NOUN
taxlaw-2804	603	35	)	)	PUNCT
taxlaw-2804	603	36	years	year	NOUN
taxlaw-2804	603	37	1	1	NUM
taxlaw-2804	603	38	and	and	CCONJ
taxlaw-2804	603	39	5	5	NUM
taxlaw-2804	603	40	tax	tax	NOUN
taxlaw-2804	603	41	gain	gain	NOUN
taxlaw-2804	603	42	or	or	CCONJ
taxlaw-2804	603	43	loss	loss	NOUN
taxlaw-2804	603	44	recognized	recognize	VERB
taxlaw-2804	603	45	by	by	ADP
taxlaw-2804	603	46	a	a	DET
taxlaw-2804	603	47	$	$	SYM
taxlaw-2804	603	48	5,000	5,000	NUM
taxlaw-2804	603	49	gain	gain	NOUN
taxlaw-2804	603	50	$	$	SYM
taxlaw-2804	603	51	5,000	5,000	NUM
taxlaw-2804	603	52	gain	gain	NOUN
taxlaw-2804	603	53	tax	tax	NOUN
taxlaw-2804	603	54	collected	collect	VERB
taxlaw-2804	603	55	from	from	ADP
taxlaw-2804	603	56	a	a	DET
taxlaw-2804	603	57	$	$	SYM
taxlaw-2804	603	58	1,750	1,750	NUM
taxlaw-2804	603	59	$	$	SYM
taxlaw-2804	603	60	750	750	NUM
taxlaw-2804	603	61	tax	tax	NOUN
taxlaw-2804	603	62	gain	gain	NOUN
taxlaw-2804	603	63	or	or	CCONJ
taxlaw-2804	603	64	loss	loss	NOUN
taxlaw-2804	603	65	recognized	recognize	VERB
taxlaw-2804	603	66	by	by	ADP
taxlaw-2804	603	67	b	b	PROPN
taxlaw-2804	603	68	$	$	SYM
taxlaw-2804	603	69	5,000	5,000	NUM
taxlaw-2804	603	70	gain	gain	VERB
taxlaw-2804	603	71	$	$	SYM
taxlaw-2804	603	72	5,000	5,000	NUM
taxlaw-2804	603	73	loss	loss	NOUN
taxlaw-2804	603	74	tax	tax	NOUN
taxlaw-2804	603	75	collected	collect	VERB
taxlaw-2804	603	76	from	from	ADP
taxlaw-2804	603	77	b	b	PROPN
taxlaw-2804	603	78	$	$	SYM
taxlaw-2804	603	79	0	0	NUM
taxlaw-2804	603	80	$	$	SYM
taxlaw-2804	603	81	0	0	NUM
taxlaw-2804	603	82	total	total	ADJ
taxlaw-2804	603	83	tax	tax	NOUN
taxlaw-2804	603	84	collected	collect	VERB
taxlaw-2804	603	85	$	$	SYM
taxlaw-2804	603	86	1,750	1,750	NUM
taxlaw-2804	603	87	$	$	SYM
taxlaw-2804	603	88	750	750	NUM
taxlaw-2804	603	89	$	$	SYM
taxlaw-2804	603	90	2,500	2,500	NUM
taxlaw-2804	603	91	by	by	ADP
taxlaw-2804	603	92	contrast	contrast	NOUN
taxlaw-2804	603	93	,	,	PUNCT
taxlaw-2804	603	94	the	the	DET
taxlaw-2804	603	95	tax	tax	NOUN
taxlaw-2804	603	96	revenue	revenue	NOUN
taxlaw-2804	603	97	collected	collect	VERB
taxlaw-2804	603	98	using	use	VERB
taxlaw-2804	603	99	the	the	DET
taxlaw-2804	603	100	rule	rule	NOUN
taxlaw-2804	603	101	that	that	PRON
taxlaw-2804	603	102	applies	apply	VERB
taxlaw-2804	603	103	current	current	ADJ
taxlaw-2804	603	104	§	§	PROPN
taxlaw-2804	603	105	704(c	704(c	PROPN
taxlaw-2804	603	106	)	)	PUNCT
taxlaw-2804	603	107	principles	principle	NOUN
taxlaw-2804	603	108	(	(	PUNCT
taxlaw-2804	603	109	under	under	ADP
taxlaw-2804	603	110	which	which	PRON
taxlaw-2804	603	111	tax	tax	NOUN
taxlaw-2804	603	112	gain	gain	NOUN
taxlaw-2804	603	113	from	from	ADP
taxlaw-2804	603	114	sale	sale	NOUN
taxlaw-2804	603	115	of	of	ADP
taxlaw-2804	603	116	the	the	DET
taxlaw-2804	603	117	land	land	NOUN
taxlaw-2804	603	118	is	be	AUX
taxlaw-2804	603	119	allocated	allocate	VERB
taxlaw-2804	603	120	entirely	entirely	ADV
taxlaw-2804	603	121	to	to	ADP
taxlaw-2804	603	122	a	a	PRON
taxlaw-2804	603	123	)	)	PUNCT
taxlaw-2804	603	124	is	be	AUX
taxlaw-2804	603	125	shown	show	VERB
taxlaw-2804	603	126	in	in	ADP
taxlaw-2804	603	127	the	the	DET
taxlaw-2804	603	128	following	follow	VERB
taxlaw-2804	603	129	table	table	NOUN
taxlaw-2804	603	130	.	.	PUNCT
taxlaw-2804	604	1	table	table	NOUN
taxlaw-2804	604	2	4	4	NUM
taxlaw-2804	604	3	:	:	PUNCT
taxlaw-2804	604	4	built	build	VERB
taxlaw-2804	604	5	-	-	PUNCT
taxlaw-2804	604	6	in	in	ADP
taxlaw-2804	604	7	gain	gain	NOUN
taxlaw-2804	604	8	taken	take	VERB
taxlaw-2804	604	9	into	into	ADP
taxlaw-2804	604	10	account	account	NOUN
taxlaw-2804	604	11	(	(	PUNCT
taxlaw-2804	604	12	tax	tax	NOUN
taxlaw-2804	604	13	gain	gain	NOUN
taxlaw-2804	604	14	from	from	ADP
taxlaw-2804	604	15	sale	sale	NOUN
taxlaw-2804	604	16	of	of	ADP
taxlaw-2804	604	17	land	land	NOUN
taxlaw-2804	604	18	allocated	allocate	VERB
taxlaw-2804	604	19	entirely	entirely	ADV
taxlaw-2804	604	20	to	to	ADP
taxlaw-2804	604	21	a	a	PRON
taxlaw-2804	604	22	)	)	PUNCT
taxlaw-2804	604	23	year	year	NOUN
taxlaw-2804	604	24	year	year	NOUN
taxlaw-2804	604	25	1	1	NUM
taxlaw-2804	604	26	(	(	PUNCT
taxlaw-2804	604	27	sale	sale	NOUN
taxlaw-2804	604	28	of	of	ADP
taxlaw-2804	604	29	the	the	DET
taxlaw-2804	604	30	land	land	NOUN
taxlaw-2804	604	31	)	)	PUNCT
taxlaw-2804	604	32	year	year	NOUN
taxlaw-2804	604	33	5	5	NUM
taxlaw-2804	604	34	(	(	PUNCT
taxlaw-2804	604	35	liquidation	liquidation	NOUN
taxlaw-2804	604	36	of	of	ADP
taxlaw-2804	604	37	partnership	partnership	NOUN
taxlaw-2804	604	38	)	)	PUNCT
taxlaw-2804	604	39	years	year	NOUN
taxlaw-2804	604	40	1	1	NUM
taxlaw-2804	604	41	and	and	CCONJ
taxlaw-2804	604	42	5	5	NUM
taxlaw-2804	604	43	tax	tax	NOUN
taxlaw-2804	604	44	gain	gain	NOUN
taxlaw-2804	604	45	or	or	CCONJ
taxlaw-2804	604	46	loss	loss	NOUN
taxlaw-2804	604	47	recognized	recognize	VERB
taxlaw-2804	604	48	by	by	ADP
taxlaw-2804	604	49	a	a	DET
taxlaw-2804	604	50	$	$	SYM
taxlaw-2804	604	51	10,000	10,000	NUM
taxlaw-2804	604	52	gain	gain	VERB
taxlaw-2804	604	53	$	$	SYM
taxlaw-2804	604	54	0	0	NUM
taxlaw-2804	604	55	tax	tax	NOUN
taxlaw-2804	604	56	collected	collect	VERB
taxlaw-2804	604	57	from	from	ADP
taxlaw-2804	604	58	a	a	DET
taxlaw-2804	604	59	$	$	SYM
taxlaw-2804	604	60	3,500	3,500	NUM
taxlaw-2804	604	61	$	$	SYM
taxlaw-2804	604	62	0	0	NUM
taxlaw-2804	604	63	tax	tax	NOUN
taxlaw-2804	604	64	gain	gain	NOUN
taxlaw-2804	604	65	or	or	CCONJ
taxlaw-2804	604	66	loss	loss	NOUN
taxlaw-2804	604	67	recognized	recognize	VERB
taxlaw-2804	604	68	by	by	ADP
taxlaw-2804	604	69	b	b	PROPN
taxlaw-2804	604	70	$	$	SYM
taxlaw-2804	604	71	0	0	NUM
taxlaw-2804	604	72	$	$	SYM
taxlaw-2804	604	73	0	0	NUM
taxlaw-2804	604	74	tax	tax	NOUN
taxlaw-2804	604	75	collected	collect	VERB
taxlaw-2804	604	76	from	from	ADP
taxlaw-2804	604	77	b	b	PROPN
taxlaw-2804	604	78	$	$	SYM
taxlaw-2804	604	79	0	0	NUM
taxlaw-2804	604	80	$	$	SYM
taxlaw-2804	604	81	0	0	NUM
taxlaw-2804	604	82	total	total	ADJ
taxlaw-2804	604	83	tax	tax	NOUN
taxlaw-2804	604	84	collected	collect	VERB
taxlaw-2804	604	85	$	$	SYM
taxlaw-2804	604	86	3,500	3,500	NUM
taxlaw-2804	604	87	$	$	SYM
taxlaw-2804	604	88	0	0	NUM
taxlaw-2804	604	89	$	$	SYM
taxlaw-2804	604	90	3,500	3,500	NUM
taxlaw-2804	604	91	thus	thus	ADV
taxlaw-2804	604	92	,	,	PUNCT
taxlaw-2804	604	93	under	under	ADP
taxlaw-2804	604	94	the	the	DET
taxlaw-2804	604	95	facts	fact	NOUN
taxlaw-2804	604	96	assumed	assume	VERB
taxlaw-2804	604	97	above	above	ADV
taxlaw-2804	604	98	,	,	PUNCT
taxlaw-2804	604	99	the	the	DET
taxlaw-2804	604	100	method	method	NOUN
taxlaw-2804	604	101	used	use	VERB
taxlaw-2804	604	102	would	would	AUX
taxlaw-2804	604	103	affect	affect	VERB
taxlaw-2804	604	104	timing	timing	NOUN
taxlaw-2804	604	105	of	of	ADP
taxlaw-2804	604	106	tax	tax	NOUN
taxlaw-2804	604	107	revenue	revenue	NOUN
taxlaw-2804	604	108	collection	collection	NOUN
taxlaw-2804	604	109	as	as	ADV
taxlaw-2804	604	110	well	well	ADV
taxlaw-2804	604	111	as	as	ADP
taxlaw-2804	604	112	the	the	DET
taxlaw-2804	604	113	total	total	ADJ
taxlaw-2804	604	114	dollar	dollar	NOUN
taxlaw-2804	604	115	amount	amount	NOUN
taxlaw-2804	604	116	of	of	ADP
taxlaw-2804	604	117	tax	tax	NOUN
taxlaw-2804	604	118	revenue	revenue	NOUN
taxlaw-2804	604	119	collected	collect	VERB
taxlaw-2804	604	120	.	.	PUNCT
taxlaw-2804	605	1	the	the	DET
taxlaw-2804	605	2	facts	fact	NOUN
taxlaw-2804	605	3	of	of	ADP
taxlaw-2804	605	4	the	the	DET
taxlaw-2804	605	5	example	example	NOUN
taxlaw-2804	605	6	could	could	AUX
taxlaw-2804	605	7	be	be	AUX
taxlaw-2804	605	8	altered	alter	VERB
taxlaw-2804	605	9	so	so	SCONJ
taxlaw-2804	605	10	that	that	SCONJ
taxlaw-2804	605	11	,	,	PUNCT
taxlaw-2804	605	12	for	for	ADP
taxlaw-2804	605	13	example	example	NOUN
taxlaw-2804	605	14	,	,	PUNCT
taxlaw-2804	605	15	a	a	PRON
taxlaw-2804	605	16	is	be	AUX
taxlaw-2804	605	17	subject	subject	ADJ
taxlaw-2804	605	18	to	to	ADP
taxlaw-2804	605	19	a	a	DET
taxlaw-2804	605	20	15	15	NUM
taxlaw-2804	605	21	%	%	NOUN
taxlaw-2804	605	22	effective	effective	ADJ
taxlaw-2804	605	23	tax	tax	NOUN
taxlaw-2804	605	24	rate	rate	NOUN
taxlaw-2804	605	25	on	on	ADP
taxlaw-2804	605	26	gain	gain	NOUN
taxlaw-2804	605	27	from	from	ADP
taxlaw-2804	605	28	sale	sale	NOUN
taxlaw-2804	605	29	of	of	ADP
taxlaw-2804	605	30	the	the	DET
taxlaw-2804	605	31	land	land	NOUN
taxlaw-2804	605	32	and	and	CCONJ
taxlaw-2804	605	33	a	a	DET
taxlaw-2804	605	34	15	15	NUM
taxlaw-2804	605	35	%	%	NOUN
taxlaw-2804	605	36	effective	effective	ADJ
taxlaw-2804	605	37	tax	tax	NOUN
taxlaw-2804	605	38	rate	rate	NOUN
taxlaw-2804	605	39	on	on	ADP
taxlaw-2804	605	40	gain	gain	NOUN
taxlaw-2804	605	41	from	from	ADP
taxlaw-2804	605	42	liquidation	liquidation	NOUN
taxlaw-2804	605	43	of	of	ADP
taxlaw-2804	605	44	a‟s	a‟s	PROPN
taxlaw-2804	605	45	interest	interest	NOUN
taxlaw-2804	605	46	in	in	ADP
taxlaw-2804	605	47	the	the	DET
taxlaw-2804	605	48	partnership	partnership	NOUN
taxlaw-2804	605	49	,	,	PUNCT
taxlaw-2804	605	50	while	while	SCONJ
taxlaw-2804	605	51	b	b	NOUN
taxlaw-2804	605	52	is	be	AUX
taxlaw-2804	605	53	subject	subject	ADJ
taxlaw-2804	605	54	to	to	ADP
taxlaw-2804	605	55	a	a	DET
taxlaw-2804	605	56	0	0	NUM
taxlaw-2804	605	57	%	%	NOUN
taxlaw-2804	605	58	effective	effective	ADJ
taxlaw-2804	605	59	tax	tax	NOUN
taxlaw-2804	605	60	rate	rate	NOUN
taxlaw-2804	605	61	on	on	ADP
taxlaw-2804	605	62	gain	gain	NOUN
taxlaw-2804	605	63	or	or	CCONJ
taxlaw-2804	605	64	loss	loss	NOUN
taxlaw-2804	605	65	2011	2011	NUM
taxlaw-2804	605	66	]	]	PUNCT
taxlaw-2804	605	67	making	make	VERB
taxlaw-2804	605	68	partnerships	partnership	NOUN
taxlaw-2804	605	69	work	work	VERB
taxlaw-2804	605	70	for	for	ADP
taxlaw-2804	605	71	mom	mom	NOUN
taxlaw-2804	605	72	and	and	CCONJ
taxlaw-2804	605	73	pop	pop	NOUN
taxlaw-2804	605	74	and	and	CCONJ
taxlaw-2804	605	75	everyone	everyone	PRON
taxlaw-2804	605	76	else	else	ADV
taxlaw-2804	605	77	271	271	NUM
taxlaw-2804	605	78	from	from	ADP
taxlaw-2804	605	79	sale	sale	NOUN
taxlaw-2804	605	80	of	of	ADP
taxlaw-2804	605	81	the	the	DET
taxlaw-2804	605	82	land	land	NOUN
taxlaw-2804	605	83	or	or	CCONJ
taxlaw-2804	605	84	liquidation	liquidation	NOUN
taxlaw-2804	605	85	of	of	ADP
taxlaw-2804	605	86	b‟s	b‟s	NOUN
taxlaw-2804	605	87	interest	interest	NOUN
taxlaw-2804	605	88	in	in	ADP
taxlaw-2804	605	89	the	the	DET
taxlaw-2804	605	90	partnership	partnership	NOUN
taxlaw-2804	605	91	.	.	PUNCT
taxlaw-2804	606	1	under	under	ADP
taxlaw-2804	606	2	this	this	DET
taxlaw-2804	606	3	set	set	NOUN
taxlaw-2804	606	4	of	of	ADP
taxlaw-2804	606	5	facts	fact	NOUN
taxlaw-2804	606	6	,	,	PUNCT
taxlaw-2804	606	7	the	the	DET
taxlaw-2804	606	8	tax	tax	NOUN
taxlaw-2804	606	9	revenue	revenue	NOUN
taxlaw-2804	606	10	collected	collect	VERB
taxlaw-2804	606	11	using	use	VERB
taxlaw-2804	606	12	the	the	DET
taxlaw-2804	606	13	general	general	ADJ
taxlaw-2804	606	14	rule	rule	NOUN
taxlaw-2804	606	15	(	(	PUNCT
taxlaw-2804	606	16	under	under	ADP
taxlaw-2804	606	17	which	which	PRON
taxlaw-2804	606	18	tax	tax	NOUN
taxlaw-2804	606	19	gain	gain	NOUN
taxlaw-2804	606	20	from	from	ADP
taxlaw-2804	606	21	sale	sale	NOUN
taxlaw-2804	606	22	of	of	ADP
taxlaw-2804	606	23	the	the	DET
taxlaw-2804	606	24	land	land	NOUN
taxlaw-2804	606	25	is	be	AUX
taxlaw-2804	606	26	allocated	allocate	VERB
taxlaw-2804	606	27	equally	equally	ADV
taxlaw-2804	606	28	to	to	ADP
taxlaw-2804	606	29	each	each	DET
taxlaw-2804	606	30	partner	partner	NOUN
taxlaw-2804	606	31	)	)	PUNCT
taxlaw-2804	606	32	is	be	AUX
taxlaw-2804	606	33	shown	show	VERB
taxlaw-2804	606	34	in	in	ADP
taxlaw-2804	606	35	the	the	DET
taxlaw-2804	606	36	following	follow	VERB
taxlaw-2804	606	37	table	table	NOUN
taxlaw-2804	606	38	.	.	PUNCT
taxlaw-2804	607	1	table	table	NOUN
taxlaw-2804	607	2	5	5	NUM
taxlaw-2804	607	3	:	:	PUNCT
taxlaw-2804	607	4	general	general	ADJ
taxlaw-2804	607	5	rule	rule	NOUN
taxlaw-2804	607	6	(	(	PUNCT
taxlaw-2804	607	7	tax	tax	NOUN
taxlaw-2804	607	8	gain	gain	NOUN
taxlaw-2804	607	9	from	from	ADP
taxlaw-2804	607	10	sale	sale	NOUN
taxlaw-2804	607	11	of	of	ADP
taxlaw-2804	607	12	land	land	NOUN
taxlaw-2804	607	13	allocated	allocate	VERB
taxlaw-2804	607	14	equally	equally	ADV
taxlaw-2804	607	15	to	to	ADP
taxlaw-2804	607	16	a	a	PRON
taxlaw-2804	607	17	and	and	CCONJ
taxlaw-2804	607	18	b	b	NOUN
taxlaw-2804	607	19	)	)	PUNCT
taxlaw-2804	607	20	year	year	NOUN
taxlaw-2804	607	21	year	year	NOUN
taxlaw-2804	607	22	1	1	NUM
taxlaw-2804	607	23	(	(	PUNCT
taxlaw-2804	607	24	sale	sale	NOUN
taxlaw-2804	607	25	of	of	ADP
taxlaw-2804	607	26	the	the	DET
taxlaw-2804	607	27	land	land	NOUN
taxlaw-2804	607	28	)	)	PUNCT
taxlaw-2804	607	29	year	year	NOUN
taxlaw-2804	607	30	5	5	NUM
taxlaw-2804	607	31	(	(	PUNCT
taxlaw-2804	607	32	liquidation	liquidation	NOUN
taxlaw-2804	607	33	of	of	ADP
taxlaw-2804	607	34	partnership	partnership	NOUN
taxlaw-2804	607	35	)	)	PUNCT
taxlaw-2804	607	36	years	year	NOUN
taxlaw-2804	607	37	1	1	NUM
taxlaw-2804	607	38	and	and	CCONJ
taxlaw-2804	607	39	5	5	NUM
taxlaw-2804	607	40	tax	tax	NOUN
taxlaw-2804	607	41	gain	gain	NOUN
taxlaw-2804	607	42	or	or	CCONJ
taxlaw-2804	607	43	loss	loss	NOUN
taxlaw-2804	607	44	recognized	recognize	VERB
taxlaw-2804	607	45	by	by	ADP
taxlaw-2804	607	46	a	a	DET
taxlaw-2804	607	47	$	$	SYM
taxlaw-2804	607	48	5,000	5,000	NUM
taxlaw-2804	607	49	gain	gain	NOUN
taxlaw-2804	607	50	$	$	SYM
taxlaw-2804	607	51	5,000	5,000	NUM
taxlaw-2804	607	52	gain	gain	NOUN
taxlaw-2804	607	53	tax	tax	NOUN
taxlaw-2804	607	54	collected	collect	VERB
taxlaw-2804	607	55	from	from	ADP
taxlaw-2804	607	56	a	a	DET
taxlaw-2804	607	57	$	$	SYM
taxlaw-2804	607	58	750	750	NUM
taxlaw-2804	607	59	$	$	SYM
taxlaw-2804	607	60	750	750	NUM
taxlaw-2804	607	61	tax	tax	NOUN
taxlaw-2804	607	62	gain	gain	NOUN
taxlaw-2804	607	63	or	or	CCONJ
taxlaw-2804	607	64	loss	loss	NOUN
taxlaw-2804	607	65	recognized	recognize	VERB
taxlaw-2804	607	66	by	by	ADP
taxlaw-2804	607	67	b	b	PROPN
taxlaw-2804	607	68	$	$	SYM
taxlaw-2804	607	69	5,000	5,000	NUM
taxlaw-2804	607	70	gain	gain	VERB
taxlaw-2804	607	71	$	$	SYM
taxlaw-2804	607	72	5,000	5,000	NUM
taxlaw-2804	607	73	loss	loss	NOUN
taxlaw-2804	607	74	tax	tax	NOUN
taxlaw-2804	607	75	collected	collect	VERB
taxlaw-2804	607	76	from	from	ADP
taxlaw-2804	607	77	b	b	PROPN
taxlaw-2804	607	78	$	$	SYM
taxlaw-2804	607	79	0	0	NUM
taxlaw-2804	607	80	$	$	SYM
taxlaw-2804	607	81	0	0	NUM
taxlaw-2804	607	82	total	total	ADJ
taxlaw-2804	607	83	tax	tax	NOUN
taxlaw-2804	607	84	collected	collect	VERB
taxlaw-2804	607	85	$	$	SYM
taxlaw-2804	607	86	750	750	NUM
taxlaw-2804	607	87	$	$	SYM
taxlaw-2804	607	88	750	750	NUM
taxlaw-2804	607	89	$	$	SYM
taxlaw-2804	607	90	1,500	1,500	NUM
taxlaw-2804	607	91	by	by	ADP
taxlaw-2804	607	92	contrast	contrast	NOUN
taxlaw-2804	607	93	,	,	PUNCT
taxlaw-2804	607	94	the	the	DET
taxlaw-2804	607	95	tax	tax	NOUN
taxlaw-2804	607	96	revenue	revenue	NOUN
taxlaw-2804	607	97	collected	collect	VERB
taxlaw-2804	607	98	using	use	VERB
taxlaw-2804	607	99	the	the	DET
taxlaw-2804	607	100	rule	rule	NOUN
taxlaw-2804	607	101	that	that	PRON
taxlaw-2804	607	102	applies	apply	VERB
taxlaw-2804	607	103	current	current	ADJ
taxlaw-2804	607	104	§	§	PROPN
taxlaw-2804	607	105	704(c	704(c	PROPN
taxlaw-2804	607	106	)	)	PUNCT
taxlaw-2804	607	107	principles	principle	NOUN
taxlaw-2804	607	108	is	be	AUX
taxlaw-2804	607	109	shown	show	VERB
taxlaw-2804	607	110	in	in	ADP
taxlaw-2804	607	111	the	the	DET
taxlaw-2804	607	112	following	follow	VERB
taxlaw-2804	607	113	table	table	NOUN
taxlaw-2804	607	114	.	.	PUNCT
taxlaw-2804	608	1	table	table	NOUN
taxlaw-2804	608	2	6	6	NUM
taxlaw-2804	608	3	:	:	PUNCT
taxlaw-2804	608	4	built	build	VERB
taxlaw-2804	608	5	-	-	PUNCT
taxlaw-2804	608	6	in	in	ADP
taxlaw-2804	608	7	gain	gain	NOUN
taxlaw-2804	608	8	taken	take	VERB
taxlaw-2804	608	9	into	into	ADP
taxlaw-2804	608	10	account	account	NOUN
taxlaw-2804	608	11	(	(	PUNCT
taxlaw-2804	608	12	tax	tax	NOUN
taxlaw-2804	608	13	gain	gain	NOUN
taxlaw-2804	608	14	from	from	ADP
taxlaw-2804	608	15	sale	sale	NOUN
taxlaw-2804	608	16	of	of	ADP
taxlaw-2804	608	17	land	land	NOUN
taxlaw-2804	608	18	allocated	allocate	VERB
taxlaw-2804	608	19	entirely	entirely	ADV
taxlaw-2804	608	20	to	to	ADP
taxlaw-2804	608	21	a	a	PRON
taxlaw-2804	608	22	)	)	PUNCT
taxlaw-2804	608	23	year	year	NOUN
taxlaw-2804	608	24	year	year	NOUN
taxlaw-2804	608	25	1	1	NUM
taxlaw-2804	608	26	(	(	PUNCT
taxlaw-2804	608	27	sale	sale	NOUN
taxlaw-2804	608	28	of	of	ADP
taxlaw-2804	608	29	the	the	DET
taxlaw-2804	608	30	land	land	NOUN
taxlaw-2804	608	31	)	)	PUNCT
taxlaw-2804	608	32	year	year	NOUN
taxlaw-2804	608	33	5	5	NUM
taxlaw-2804	608	34	(	(	PUNCT
taxlaw-2804	608	35	liquidation	liquidation	NOUN
taxlaw-2804	608	36	of	of	ADP
taxlaw-2804	608	37	partnership	partnership	NOUN
taxlaw-2804	608	38	)	)	PUNCT
taxlaw-2804	608	39	years	year	NOUN
taxlaw-2804	608	40	1	1	NUM
taxlaw-2804	608	41	and	and	CCONJ
taxlaw-2804	608	42	5	5	NUM
taxlaw-2804	608	43	tax	tax	NOUN
taxlaw-2804	608	44	gain	gain	NOUN
taxlaw-2804	608	45	or	or	CCONJ
taxlaw-2804	608	46	loss	loss	NOUN
taxlaw-2804	608	47	recognized	recognize	VERB
taxlaw-2804	608	48	by	by	ADP
taxlaw-2804	608	49	a	a	DET
taxlaw-2804	608	50	$	$	SYM
taxlaw-2804	608	51	10,000	10,000	NUM
taxlaw-2804	608	52	gain	gain	VERB
taxlaw-2804	608	53	$	$	SYM
taxlaw-2804	608	54	0	0	NUM
taxlaw-2804	608	55	tax	tax	NOUN
taxlaw-2804	608	56	collected	collect	VERB
taxlaw-2804	608	57	from	from	ADP
taxlaw-2804	608	58	a	a	DET
taxlaw-2804	608	59	$	$	SYM
taxlaw-2804	608	60	1,500	1,500	NUM
taxlaw-2804	608	61	$	$	SYM
taxlaw-2804	608	62	0	0	NUM
taxlaw-2804	608	63	tax	tax	NOUN
taxlaw-2804	608	64	gain	gain	NOUN
taxlaw-2804	608	65	or	or	CCONJ
taxlaw-2804	608	66	loss	loss	NOUN
taxlaw-2804	608	67	recognized	recognize	VERB
taxlaw-2804	608	68	by	by	ADP
taxlaw-2804	608	69	b	b	PROPN
taxlaw-2804	608	70	$	$	SYM
taxlaw-2804	608	71	0	0	NUM
taxlaw-2804	608	72	$	$	SYM
taxlaw-2804	608	73	0	0	NUM
taxlaw-2804	608	74	tax	tax	NOUN
taxlaw-2804	608	75	collected	collect	VERB
taxlaw-2804	608	76	from	from	ADP
taxlaw-2804	608	77	b	b	PROPN
taxlaw-2804	608	78	$	$	SYM
taxlaw-2804	608	79	0	0	NUM
taxlaw-2804	608	80	$	$	SYM
taxlaw-2804	608	81	0	0	NUM
taxlaw-2804	608	82	total	total	ADJ
taxlaw-2804	608	83	tax	tax	NOUN
taxlaw-2804	608	84	collected	collect	VERB
taxlaw-2804	608	85	$	$	SYM
taxlaw-2804	608	86	1,500	1,500	NUM
taxlaw-2804	608	87	$	$	SYM
taxlaw-2804	608	88	0	0	NUM
taxlaw-2804	608	89	$	$	SYM
taxlaw-2804	608	90	1,500	1,500	NUM
taxlaw-2804	608	91	thus	thus	ADV
taxlaw-2804	608	92	,	,	PUNCT
taxlaw-2804	608	93	under	under	ADP
taxlaw-2804	608	94	this	this	DET
taxlaw-2804	608	95	second	second	ADJ
taxlaw-2804	608	96	set	set	NOUN
taxlaw-2804	608	97	of	of	ADP
taxlaw-2804	608	98	facts	fact	NOUN
taxlaw-2804	608	99	,	,	PUNCT
taxlaw-2804	608	100	the	the	DET
taxlaw-2804	608	101	same	same	ADJ
taxlaw-2804	608	102	amount	amount	NOUN
taxlaw-2804	608	103	of	of	ADP
taxlaw-2804	608	104	total	total	ADJ
taxlaw-2804	608	105	tax	tax	NOUN
taxlaw-2804	608	106	revenue	revenue	NOUN
taxlaw-2804	608	107	is	be	AUX
taxlaw-2804	608	108	collected	collect	VERB
taxlaw-2804	608	109	over	over	ADP
taxlaw-2804	608	110	the	the	DET
taxlaw-2804	608	111	life	life	NOUN
taxlaw-2804	608	112	of	of	ADP
taxlaw-2804	608	113	the	the	DET
taxlaw-2804	608	114	partnership	partnership	NOUN
taxlaw-2804	608	115	(	(	PUNCT
taxlaw-2804	608	116	$	$	SYM
taxlaw-2804	608	117	1500	1500	NUM
taxlaw-2804	608	118	in	in	ADP
taxlaw-2804	608	119	total	total	NOUN
taxlaw-2804	608	120	)	)	PUNCT
taxlaw-2804	608	121	under	under	ADP
taxlaw-2804	608	122	either	either	DET
taxlaw-2804	608	123	method	method	NOUN
taxlaw-2804	608	124	.	.	PUNCT
taxlaw-2804	609	1	however	however	ADV
taxlaw-2804	609	2	,	,	PUNCT
taxlaw-2804	609	3	if	if	SCONJ
taxlaw-2804	609	4	the	the	DET
taxlaw-2804	609	5	partnership	partnership	NOUN
taxlaw-2804	609	6	is	be	AUX
taxlaw-2804	609	7	required	require	VERB
taxlaw-2804	609	8	to	to	PART
taxlaw-2804	609	9	apply	apply	VERB
taxlaw-2804	609	10	current	current	ADJ
taxlaw-2804	609	11	§	§	PROPN
taxlaw-2804	609	12	704(c	704(c	PROPN
taxlaw-2804	609	13	)	)	PUNCT
taxlaw-2804	609	14	principles	principle	NOUN
taxlaw-2804	609	15	,	,	PUNCT
taxlaw-2804	609	16	more	more	ADJ
taxlaw-2804	609	17	tax	tax	NOUN
taxlaw-2804	609	18	revenue	revenue	NOUN
taxlaw-2804	609	19	is	be	AUX
taxlaw-2804	609	20	collected	collect	VERB
taxlaw-2804	609	21	in	in	ADP
taxlaw-2804	609	22	an	an	DET
taxlaw-2804	609	23	earlier	early	ADJ
taxlaw-2804	609	24	year	year	NOUN
taxlaw-2804	609	25	.	.	PUNCT
taxlaw-2804	610	1	assuming	assume	VERB
taxlaw-2804	610	2	a	a	DET
taxlaw-2804	610	3	10	10	NUM
taxlaw-2804	610	4	%	%	NOUN
taxlaw-2804	610	5	discount	discount	NOUN
taxlaw-2804	610	6	rate	rate	NOUN
taxlaw-2804	610	7	(	(	PUNCT
taxlaw-2804	610	8	compounded	compound	VERB
taxlaw-2804	610	9	annually	annually	ADV
taxlaw-2804	610	10	)	)	PUNCT
taxlaw-2804	610	11	for	for	ADP
taxlaw-2804	610	12	purposes	purpose	NOUN
taxlaw-2804	610	13	of	of	ADP
taxlaw-2804	610	14	illustration	illustration	NOUN
taxlaw-2804	610	15	,	,	PUNCT
taxlaw-2804	610	16	$	$	SYM
taxlaw-2804	610	17	750	750	NUM
taxlaw-2804	610	18	of	of	ADP
taxlaw-2804	610	19	tax	tax	NOUN
taxlaw-2804	610	20	revenue	revenue	NOUN
taxlaw-2804	610	21	collected	collect	VERB
taxlaw-2804	610	22	in	in	ADP
taxlaw-2804	610	23	year	year	NOUN
taxlaw-2804	610	24	5	5	NUM
taxlaw-2804	610	25	plus	plus	CCONJ
taxlaw-2804	610	26	$	$	SYM
taxlaw-2804	610	27	750	750	NUM
taxlaw-2804	610	28	of	of	ADP
taxlaw-2804	610	29	tax	tax	NOUN
taxlaw-2804	610	30	revenue	revenue	NOUN
taxlaw-2804	610	31	collected	collect	VERB
taxlaw-2804	610	32	in	in	ADP
taxlaw-2804	610	33	year	year	NOUN
taxlaw-2804	610	34	1	1	NUM
taxlaw-2804	610	35	is	be	AUX
taxlaw-2804	610	36	the	the	DET
taxlaw-2804	610	37	equivalent	equivalent	NOUN
taxlaw-2804	610	38	of	of	ADP
taxlaw-2804	610	39	$	$	SYM
taxlaw-2804	610	40	1262	1262	NUM
taxlaw-2804	610	41	of	of	ADP
taxlaw-2804	610	42	tax	tax	NOUN
taxlaw-2804	610	43	revenue	revenue	NOUN
taxlaw-2804	610	44	collected	collect	VERB
taxlaw-2804	610	45	in	in	ADP
taxlaw-2804	610	46	year	year	NOUN
taxlaw-2804	610	47	1	1	NUM
taxlaw-2804	610	48	.	.	SYM
taxlaw-2804	610	49	272	272	NUM
taxlaw-2804	610	50	columbia	columbia	PROPN
taxlaw-2804	610	51	journal	journal	PROPN
taxlaw-2804	610	52	of	of	ADP
taxlaw-2804	610	53	tax	tax	NOUN
taxlaw-2804	610	54	law	law	NOUN
taxlaw-2804	611	1	[	[	X
taxlaw-2804	611	2	vol.2:247	vol.2:247	PROPN
taxlaw-2804	611	3	therefore	therefore	ADV
taxlaw-2804	611	4	,	,	PUNCT
taxlaw-2804	611	5	if	if	SCONJ
taxlaw-2804	611	6	the	the	DET
taxlaw-2804	611	7	partnership	partnership	NOUN
taxlaw-2804	611	8	is	be	AUX
taxlaw-2804	611	9	required	require	VERB
taxlaw-2804	611	10	to	to	PART
taxlaw-2804	611	11	apply	apply	VERB
taxlaw-2804	611	12	current	current	ADJ
taxlaw-2804	611	13	§	§	PROPN
taxlaw-2804	611	14	704(c	704(c	PROPN
taxlaw-2804	611	15	)	)	PUNCT
taxlaw-2804	611	16	principles	principle	NOUN
taxlaw-2804	611	17	,	,	PUNCT
taxlaw-2804	611	18	the	the	DET
taxlaw-2804	611	19	value	value	NOUN
taxlaw-2804	611	20	of	of	ADP
taxlaw-2804	611	21	additional	additional	ADJ
taxlaw-2804	611	22	tax	tax	NOUN
taxlaw-2804	611	23	revenue	revenue	NOUN
taxlaw-2804	611	24	collected	collect	VERB
taxlaw-2804	611	25	in	in	ADP
taxlaw-2804	611	26	year	year	NOUN
taxlaw-2804	611	27	1	1	NUM
taxlaw-2804	611	28	is	be	AUX
taxlaw-2804	611	29	$	$	SYM
taxlaw-2804	611	30	1500	1500	NUM
taxlaw-2804	611	31	minus	minus	CCONJ
taxlaw-2804	611	32	$	$	SYM
taxlaw-2804	611	33	1262	1262	NUM
taxlaw-2804	611	34	or	or	CCONJ
taxlaw-2804	611	35	$	$	SYM
taxlaw-2804	611	36	238	238	NUM
taxlaw-2804	611	37	.	.	PUNCT
taxlaw-2804	612	1	because	because	SCONJ
taxlaw-2804	612	2	a	a	DET
taxlaw-2804	612	3	shift	shift	NOUN
taxlaw-2804	612	4	in	in	ADP
taxlaw-2804	612	5	tax	tax	NOUN
taxlaw-2804	612	6	consequences	consequence	NOUN
taxlaw-2804	612	7	among	among	ADP
taxlaw-2804	612	8	partners	partner	NOUN
taxlaw-2804	612	9	can	can	AUX
taxlaw-2804	612	10	affect	affect	VERB
taxlaw-2804	612	11	the	the	DET
taxlaw-2804	612	12	amount	amount	NOUN
taxlaw-2804	612	13	of	of	ADP
taxlaw-2804	612	14	tax	tax	NOUN
taxlaw-2804	612	15	revenue	revenue	NOUN
taxlaw-2804	612	16	collected	collect	VERB
taxlaw-2804	612	17	and	and	CCONJ
taxlaw-2804	612	18	the	the	DET
taxlaw-2804	612	19	timing	timing	NOUN
taxlaw-2804	612	20	of	of	ADP
taxlaw-2804	612	21	tax	tax	NOUN
taxlaw-2804	612	22	revenue	revenue	NOUN
taxlaw-2804	612	23	collection	collection	NOUN
taxlaw-2804	612	24	,	,	PUNCT
taxlaw-2804	612	25	in	in	ADP
taxlaw-2804	612	26	1984	1984	NUM
taxlaw-2804	612	27	,	,	PUNCT
taxlaw-2804	612	28	§	§	PROPN
taxlaw-2804	612	29	704(c	704(c	PROPN
taxlaw-2804	612	30	)	)	PUNCT
taxlaw-2804	612	31	was	be	AUX
taxlaw-2804	612	32	amended	amend	VERB
taxlaw-2804	612	33	to	to	PART
taxlaw-2804	612	34	largely	largely	ADV
taxlaw-2804	612	35	resemble	resemble	VERB
taxlaw-2804	612	36	its	its	PRON
taxlaw-2804	612	37	current	current	ADJ
taxlaw-2804	612	38	form	form	NOUN
taxlaw-2804	612	39	.	.	PUNCT
taxlaw-2804	613	1	thus	thus	ADV
taxlaw-2804	613	2	,	,	PUNCT
taxlaw-2804	613	3	allocating	allocate	VERB
taxlaw-2804	613	4	tax	tax	NOUN
taxlaw-2804	613	5	items	item	NOUN
taxlaw-2804	613	6	so	so	SCONJ
taxlaw-2804	613	7	as	as	SCONJ
taxlaw-2804	613	8	to	to	PART
taxlaw-2804	613	9	take	take	VERB
taxlaw-2804	613	10	into	into	ADP
taxlaw-2804	613	11	account	account	NOUN
taxlaw-2804	613	12	built	build	VERB
taxlaw-2804	613	13	-	-	PUNCT
taxlaw-2804	613	14	in	in	ADP
taxlaw-2804	613	15	gain	gain	NOUN
taxlaw-2804	613	16	or	or	CCONJ
taxlaw-2804	613	17	built	build	VERB
taxlaw-2804	613	18	-	-	PUNCT
taxlaw-2804	613	19	in	in	ADP
taxlaw-2804	613	20	loss	loss	NOUN
taxlaw-2804	613	21	that	that	PRON
taxlaw-2804	613	22	existed	exist	VERB
taxlaw-2804	613	23	when	when	SCONJ
taxlaw-2804	613	24	property	property	NOUN
taxlaw-2804	613	25	was	be	AUX
taxlaw-2804	613	26	contributed	contribute	VERB
taxlaw-2804	613	27	to	to	ADP
taxlaw-2804	613	28	a	a	DET
taxlaw-2804	613	29	partnership	partnership	NOUN
taxlaw-2804	613	30	was	be	AUX
taxlaw-2804	613	31	no	no	ADV
taxlaw-2804	613	32	longer	long	ADV
taxlaw-2804	613	33	optional	optional	ADJ
taxlaw-2804	613	34	.	.	PUNCT
taxlaw-2804	614	1	however	however	ADV
taxlaw-2804	614	2	,	,	PUNCT
taxlaw-2804	614	3	the	the	DET
taxlaw-2804	614	4	treasury	treasury	PROPN
taxlaw-2804	614	5	regulations	regulation	NOUN
taxlaw-2804	614	6	that	that	PRON
taxlaw-2804	614	7	implement	implement	VERB
taxlaw-2804	614	8	the	the	DET
taxlaw-2804	614	9	current	current	ADJ
taxlaw-2804	614	10	rules	rule	NOUN
taxlaw-2804	614	11	allow	allow	VERB
taxlaw-2804	614	12	partnerships	partnership	NOUN
taxlaw-2804	614	13	to	to	PART
taxlaw-2804	614	14	select	select	VERB
taxlaw-2804	614	15	among	among	ADP
taxlaw-2804	614	16	various	various	ADJ
taxlaw-2804	614	17	methods	method	NOUN
taxlaw-2804	614	18	for	for	ADP
taxlaw-2804	614	19	making	make	VERB
taxlaw-2804	614	20	§	§	PROPN
taxlaw-2804	614	21	704(c	704(c	PROPN
taxlaw-2804	614	22	)	)	PUNCT
taxlaw-2804	614	23	allocations	allocation	NOUN
taxlaw-2804	614	24	subject	subject	ADJ
taxlaw-2804	614	25	to	to	ADP
taxlaw-2804	614	26	an	an	DET
taxlaw-2804	614	27	anti	anti	ADJ
taxlaw-2804	614	28	-	-	ADJ
taxlaw-2804	614	29	abuse	abuse	ADJ
taxlaw-2804	614	30	rule	rule	NOUN
taxlaw-2804	614	31	,	,	PUNCT
taxlaw-2804	614	32	as	as	SCONJ
taxlaw-2804	614	33	described	describe	VERB
taxlaw-2804	614	34	above	above	ADV
taxlaw-2804	614	35	.	.	PUNCT
taxlaw-2804	615	1	moreover	moreover	ADV
taxlaw-2804	615	2	,	,	PUNCT
taxlaw-2804	615	3	as	as	SCONJ
taxlaw-2804	615	4	described	describe	VERB
taxlaw-2804	615	5	above	above	ADV
taxlaw-2804	615	6	,	,	PUNCT
taxlaw-2804	615	7	despite	despite	SCONJ
taxlaw-2804	615	8	the	the	DET
taxlaw-2804	615	9	fact	fact	NOUN
taxlaw-2804	615	10	that	that	SCONJ
taxlaw-2804	615	11	§	§	PROPN
taxlaw-2804	615	12	704(c	704(c	PROPN
taxlaw-2804	615	13	)	)	PUNCT
taxlaw-2804	615	14	now	now	ADV
taxlaw-2804	615	15	requires	require	VERB
taxlaw-2804	615	16	a	a	DET
taxlaw-2804	615	17	partnership	partnership	NOUN
taxlaw-2804	615	18	to	to	PART
taxlaw-2804	615	19	take	take	VERB
taxlaw-2804	615	20	into	into	ADP
taxlaw-2804	615	21	account	account	NOUN
taxlaw-2804	615	22	builtin	builtin	NOUN
taxlaw-2804	615	23	gain	gain	NOUN
taxlaw-2804	615	24	or	or	CCONJ
taxlaw-2804	615	25	built	build	VERB
taxlaw-2804	615	26	-	-	PUNCT
taxlaw-2804	615	27	in	in	ADP
taxlaw-2804	615	28	loss	loss	NOUN
taxlaw-2804	615	29	when	when	SCONJ
taxlaw-2804	615	30	making	make	VERB
taxlaw-2804	615	31	allocations	allocation	NOUN
taxlaw-2804	615	32	with	with	ADP
taxlaw-2804	615	33	respect	respect	NOUN
taxlaw-2804	615	34	to	to	ADP
taxlaw-2804	615	35	contributed	contribute	VERB
taxlaw-2804	615	36	property	property	NOUN
taxlaw-2804	615	37	,	,	PUNCT
taxlaw-2804	615	38	unless	unless	SCONJ
taxlaw-2804	615	39	the	the	DET
taxlaw-2804	615	40	partnership	partnership	NOUN
taxlaw-2804	615	41	uses	use	VERB
taxlaw-2804	615	42	the	the	DET
taxlaw-2804	615	43	remedial	remedial	ADJ
taxlaw-2804	615	44	method	method	NOUN
taxlaw-2804	615	45	,	,	PUNCT
taxlaw-2804	615	46	it	it	PRON
taxlaw-2804	615	47	is	be	AUX
taxlaw-2804	615	48	still	still	ADV
taxlaw-2804	615	49	possible	possible	ADJ
taxlaw-2804	615	50	for	for	SCONJ
taxlaw-2804	615	51	tax	tax	NOUN
taxlaw-2804	615	52	consequences	consequence	NOUN
taxlaw-2804	615	53	attributable	attributable	ADJ
taxlaw-2804	615	54	to	to	ADP
taxlaw-2804	615	55	pre	pre	ADJ
taxlaw-2804	615	56	-	-	NOUN
taxlaw-2804	615	57	contribution	contribution	NOUN
taxlaw-2804	615	58	changes	change	NOUN
taxlaw-2804	615	59	in	in	ADP
taxlaw-2804	615	60	the	the	DET
taxlaw-2804	615	61	value	value	NOUN
taxlaw-2804	615	62	of	of	ADP
taxlaw-2804	615	63	assets	asset	NOUN
taxlaw-2804	615	64	to	to	PART
taxlaw-2804	615	65	be	be	AUX
taxlaw-2804	615	66	shifted	shift	VERB
taxlaw-2804	615	67	from	from	ADP
taxlaw-2804	615	68	the	the	DET
taxlaw-2804	615	69	contributing	contribute	VERB
taxlaw-2804	615	70	partner	partner	NOUN
taxlaw-2804	615	71	to	to	ADP
taxlaw-2804	615	72	the	the	DET
taxlaw-2804	615	73	other	other	ADJ
taxlaw-2804	615	74	partners	partner	NOUN
taxlaw-2804	615	75	.	.	PUNCT
taxlaw-2804	616	1	the	the	DET
taxlaw-2804	616	2	treasury	treasury	NOUN
taxlaw-2804	616	3	did	do	AUX
taxlaw-2804	616	4	not	not	PART
taxlaw-2804	616	5	require	require	VERB
taxlaw-2804	616	6	partnerships	partnership	NOUN
taxlaw-2804	616	7	to	to	PART
taxlaw-2804	616	8	use	use	VERB
taxlaw-2804	616	9	the	the	DET
taxlaw-2804	616	10	remedial	remedial	ADJ
taxlaw-2804	616	11	method	method	NOUN
taxlaw-2804	616	12	(	(	PUNCT
taxlaw-2804	616	13	or	or	CCONJ
taxlaw-2804	616	14	something	something	PRON
taxlaw-2804	616	15	similar	similar	ADJ
taxlaw-2804	616	16	)	)	PUNCT
taxlaw-2804	616	17	,	,	PUNCT
taxlaw-2804	616	18	in	in	ADP
taxlaw-2804	616	19	part	part	NOUN
taxlaw-2804	616	20	because	because	SCONJ
taxlaw-2804	616	21	the	the	DET
taxlaw-2804	616	22	treasury	treasury	NOUN
taxlaw-2804	616	23	apparently	apparently	ADV
taxlaw-2804	616	24	believed	believe	VERB
taxlaw-2804	616	25	it	it	PRON
taxlaw-2804	616	26	lacked	lack	VERB
taxlaw-2804	616	27	authority	authority	NOUN
taxlaw-2804	616	28	to	to	PART
taxlaw-2804	616	29	do	do	AUX
taxlaw-2804	616	30	so	so	ADV
taxlaw-2804	616	31	.	.	PUNCT
taxlaw-2804	617	1	80	80	NUM
taxlaw-2804	617	2	however	however	ADV
taxlaw-2804	617	3	,	,	PUNCT
taxlaw-2804	617	4	even	even	ADV
taxlaw-2804	617	5	if	if	SCONJ
taxlaw-2804	617	6	the	the	DET
taxlaw-2804	617	7	treasury	treasury	NOUN
taxlaw-2804	617	8	was	be	AUX
taxlaw-2804	617	9	correct	correct	ADJ
taxlaw-2804	617	10	in	in	ADP
taxlaw-2804	617	11	this	this	DET
taxlaw-2804	617	12	belief	belief	NOUN
taxlaw-2804	617	13	,	,	PUNCT
taxlaw-2804	617	14	mandatory	mandatory	ADJ
taxlaw-2804	617	15	use	use	NOUN
taxlaw-2804	617	16	of	of	ADP
taxlaw-2804	617	17	the	the	DET
taxlaw-2804	617	18	remedial	remedial	ADJ
taxlaw-2804	617	19	method	method	NOUN
taxlaw-2804	617	20	could	could	AUX
taxlaw-2804	617	21	have	have	AUX
taxlaw-2804	617	22	been	be	AUX
taxlaw-2804	617	23	required	require	VERB
taxlaw-2804	617	24	by	by	ADP
taxlaw-2804	617	25	congress	congress	PROPN
taxlaw-2804	617	26	.	.	PUNCT
taxlaw-2804	618	1	aside	aside	ADV
taxlaw-2804	618	2	from	from	ADP
taxlaw-2804	618	3	the	the	DET
taxlaw-2804	618	4	possible	possible	ADJ
taxlaw-2804	618	5	limitations	limitation	NOUN
taxlaw-2804	618	6	on	on	ADP
taxlaw-2804	618	7	the	the	DET
taxlaw-2804	618	8	authority	authority	NOUN
taxlaw-2804	618	9	of	of	ADP
taxlaw-2804	618	10	the	the	DET
taxlaw-2804	618	11	treasury	treasury	NOUN
taxlaw-2804	618	12	,	,	PUNCT
taxlaw-2804	618	13	resistance	resistance	NOUN
taxlaw-2804	618	14	to	to	ADP
taxlaw-2804	618	15	mandatory	mandatory	ADJ
taxlaw-2804	618	16	use	use	NOUN
taxlaw-2804	618	17	of	of	ADP
taxlaw-2804	618	18	the	the	DET
taxlaw-2804	618	19	remedial	remedial	ADJ
taxlaw-2804	618	20	method	method	NOUN
taxlaw-2804	618	21	was	be	AUX
taxlaw-2804	618	22	driven	drive	VERB
taxlaw-2804	618	23	by	by	ADP
taxlaw-2804	618	24	the	the	DET
taxlaw-2804	618	25	same	same	ADJ
taxlaw-2804	618	26	type	type	NOUN
taxlaw-2804	618	27	of	of	ADP
taxlaw-2804	618	28	concerns	concern	NOUN
taxlaw-2804	618	29	that	that	PRON
taxlaw-2804	618	30	drove	drive	VERB
taxlaw-2804	618	31	congress	congress	PROPN
taxlaw-2804	618	32	to	to	PART
taxlaw-2804	618	33	adopt	adopt	VERB
taxlaw-2804	618	34	the	the	DET
taxlaw-2804	618	35	original	original	ADJ
taxlaw-2804	618	36	version	version	NOUN
taxlaw-2804	618	37	of	of	ADP
taxlaw-2804	618	38	§	§	PROPN
taxlaw-2804	618	39	704(c	704(c	PROPN
taxlaw-2804	618	40	)	)	PUNCT
taxlaw-2804	618	41	.	.	PUNCT
taxlaw-2804	619	1	namely	namely	ADV
taxlaw-2804	619	2	,	,	PUNCT
taxlaw-2804	619	3	concerns	concern	NOUN
taxlaw-2804	619	4	about	about	ADP
taxlaw-2804	619	5	avoiding	avoid	VERB
taxlaw-2804	619	6	complexity	complexity	NOUN
taxlaw-2804	619	7	impeded	impede	VERB
taxlaw-2804	619	8	the	the	DET
taxlaw-2804	619	9	adoption	adoption	NOUN
taxlaw-2804	619	10	of	of	ADP
taxlaw-2804	619	11	a	a	DET
taxlaw-2804	619	12	mandatory	mandatory	ADJ
taxlaw-2804	619	13	remedial	remedial	ADJ
taxlaw-2804	619	14	method	method	NOUN
taxlaw-2804	619	15	.	.	PUNCT
taxlaw-2804	620	1	one	one	NUM
taxlaw-2804	620	2	method	method	NOUN
taxlaw-2804	620	3	under	under	ADP
taxlaw-2804	620	4	consideration	consideration	NOUN
taxlaw-2804	620	5	leading	lead	VERB
taxlaw-2804	620	6	up	up	ADP
taxlaw-2804	620	7	to	to	ADP
taxlaw-2804	620	8	the	the	DET
taxlaw-2804	620	9	promulgation	promulgation	NOUN
taxlaw-2804	620	10	of	of	ADP
taxlaw-2804	620	11	final	final	ADJ
taxlaw-2804	620	12	regulations	regulation	NOUN
taxlaw-2804	620	13	under	under	ADP
taxlaw-2804	620	14	§	§	PROPN
taxlaw-2804	620	15	704(c	704(c	PROPN
taxlaw-2804	620	16	)	)	PUNCT
taxlaw-2804	620	17	was	be	AUX
taxlaw-2804	620	18	called	call	VERB
taxlaw-2804	620	19	the	the	DET
taxlaw-2804	620	20	“	"	PUNCT
taxlaw-2804	620	21	deferred	deferred	ADJ
taxlaw-2804	620	22	sales	sale	NOUN
taxlaw-2804	620	23	method	method	NOUN
taxlaw-2804	620	24	.	.	PUNCT
taxlaw-2804	620	25	”	"	PUNCT
taxlaw-2804	621	1	the	the	DET
taxlaw-2804	621	2	“	"	PUNCT
taxlaw-2804	621	3	deferred	deferred	ADJ
taxlaw-2804	621	4	sales	sale	NOUN
taxlaw-2804	621	5	method	method	NOUN
taxlaw-2804	621	6	”	"	PUNCT
taxlaw-2804	621	7	was	be	AUX
taxlaw-2804	621	8	similar	similar	ADJ
taxlaw-2804	621	9	to	to	ADP
taxlaw-2804	621	10	the	the	DET
taxlaw-2804	621	11	remedial	remedial	ADJ
taxlaw-2804	621	12	method	method	NOUN
taxlaw-2804	621	13	and	and	CCONJ
taxlaw-2804	621	14	,	,	PUNCT
taxlaw-2804	621	15	like	like	ADP
taxlaw-2804	621	16	the	the	DET
taxlaw-2804	621	17	remedial	remedial	ADJ
taxlaw-2804	621	18	method	method	NOUN
taxlaw-2804	621	19	,	,	PUNCT
taxlaw-2804	621	20	it	it	PRON
taxlaw-2804	621	21	would	would	AUX
taxlaw-2804	621	22	have	have	AUX
taxlaw-2804	621	23	ensured	ensure	VERB
taxlaw-2804	621	24	that	that	SCONJ
taxlaw-2804	621	25	tax	tax	NOUN
taxlaw-2804	621	26	consequences	consequence	NOUN
taxlaw-2804	621	27	attributable	attributable	ADJ
taxlaw-2804	621	28	to	to	ADP
taxlaw-2804	621	29	pre	pre	ADJ
taxlaw-2804	621	30	-	-	NOUN
taxlaw-2804	621	31	contribution	contribution	NOUN
taxlaw-2804	621	32	changes	change	NOUN
taxlaw-2804	621	33	in	in	ADP
taxlaw-2804	621	34	asset	asset	NOUN
taxlaw-2804	621	35	value	value	NOUN
taxlaw-2804	621	36	were	be	AUX
taxlaw-2804	621	37	not	not	PART
taxlaw-2804	621	38	shifted	shift	VERB
taxlaw-2804	621	39	away	away	ADV
taxlaw-2804	621	40	from	from	ADP
taxlaw-2804	621	41	the	the	DET
taxlaw-2804	621	42	contributing	contribute	VERB
taxlaw-2804	621	43	partner	partner	NOUN
taxlaw-2804	621	44	.	.	PUNCT
taxlaw-2804	622	1	in	in	ADP
taxlaw-2804	622	2	its	its	PRON
taxlaw-2804	622	3	march	march	NOUN
taxlaw-2804	622	4	1979	1979	NUM
taxlaw-2804	622	5	report	report	NOUN
taxlaw-2804	622	6	,	,	PUNCT
taxlaw-2804	622	7	the	the	DET
taxlaw-2804	622	8	american	american	PROPN
taxlaw-2804	622	9	law	law	PROPN
taxlaw-2804	622	10	institute	institute	PROPN
taxlaw-2804	622	11	(	(	PUNCT
taxlaw-2804	622	12	“	"	PUNCT
taxlaw-2804	622	13	a.l.i	a.l.i	PROPN
taxlaw-2804	622	14	.	.	PUNCT
taxlaw-2804	622	15	”	"	PUNCT
taxlaw-2804	622	16	)	)	PUNCT
taxlaw-2804	622	17	did	do	AUX
taxlaw-2804	622	18	not	not	PART
taxlaw-2804	622	19	recommend	recommend	VERB
taxlaw-2804	622	20	adopting	adopt	VERB
taxlaw-2804	622	21	the	the	DET
taxlaw-2804	622	22	deferred	defer	VERB
taxlaw-2804	622	23	sales	sale	NOUN
taxlaw-2804	622	24	method	method	NOUN
taxlaw-2804	622	25	as	as	ADP
taxlaw-2804	622	26	a	a	DET
taxlaw-2804	622	27	mandatory	mandatory	ADJ
taxlaw-2804	622	28	method	method	NOUN
taxlaw-2804	622	29	under	under	ADP
taxlaw-2804	622	30	§	§	PROPN
taxlaw-2804	622	31	704(c	704(c	PROPN
taxlaw-2804	622	32	)	)	PUNCT
taxlaw-2804	622	33	because	because	SCONJ
taxlaw-2804	622	34	of	of	ADP
taxlaw-2804	622	35	concerns	concern	NOUN
taxlaw-2804	622	36	about	about	ADP
taxlaw-2804	622	37	the	the	DET
taxlaw-2804	622	38	method‟s	method‟s	NOUN
taxlaw-2804	622	39	complexity	complexity	NOUN
taxlaw-2804	622	40	,	,	PUNCT
taxlaw-2804	622	41	even	even	ADV
taxlaw-2804	622	42	though	though	SCONJ
taxlaw-2804	622	43	the	the	DET
taxlaw-2804	622	44	a.l.i	a.l.i	NOUN
taxlaw-2804	622	45	.	.	PROPN
taxlaw-2804	622	46	acknowledged	acknowledge	VERB
taxlaw-2804	622	47	that	that	SCONJ
taxlaw-2804	622	48	many	many	ADJ
taxlaw-2804	622	49	partnerships	partnership	NOUN
taxlaw-2804	622	50	in	in	ADP
taxlaw-2804	622	51	1979	1979	NUM
taxlaw-2804	622	52	were	be	AUX
taxlaw-2804	622	53	sufficiently	sufficiently	ADV
taxlaw-2804	622	54	sophisticated	sophisticated	ADJ
taxlaw-2804	622	55	to	to	PART
taxlaw-2804	622	56	handle	handle	VERB
taxlaw-2804	622	57	the	the	DET
taxlaw-2804	622	58	complexities	complexity	NOUN
taxlaw-2804	622	59	of	of	ADP
taxlaw-2804	622	60	the	the	DET
taxlaw-2804	622	61	deferred	defer	VERB
taxlaw-2804	622	62	sales	sale	NOUN
taxlaw-2804	622	63	approach	approach	NOUN
taxlaw-2804	622	64	.	.	PUNCT
taxlaw-2804	623	1	81	81	NUM
taxlaw-2804	623	2	the	the	DET
taxlaw-2804	623	3	a.l.i	a.l.i	NOUN
taxlaw-2804	623	4	.	.	PUNCT
taxlaw-2804	623	5	was	be	AUX
taxlaw-2804	623	6	concerned	concern	VERB
taxlaw-2804	623	7	about	about	ADP
taxlaw-2804	623	8	two	two	NUM
taxlaw-2804	623	9	aspects	aspect	NOUN
taxlaw-2804	623	10	of	of	ADP
taxlaw-2804	623	11	complexity	complexity	NOUN
taxlaw-2804	623	12	.	.	PUNCT
taxlaw-2804	624	1	first	first	ADV
taxlaw-2804	624	2	,	,	PUNCT
taxlaw-2804	624	3	the	the	DET
taxlaw-2804	624	4	a.l.i	a.l.i	NOUN
taxlaw-2804	624	5	.	.	PUNCT
taxlaw-2804	624	6	was	be	AUX
taxlaw-2804	624	7	concerned	concern	VERB
taxlaw-2804	624	8	that	that	SCONJ
taxlaw-2804	624	9	applying	apply	VERB
taxlaw-2804	624	10	the	the	DET
taxlaw-2804	624	11	method	method	NOUN
taxlaw-2804	624	12	would	would	AUX
taxlaw-2804	624	13	require	require	VERB
taxlaw-2804	624	14	partnerships	partnership	NOUN
taxlaw-2804	624	15	to	to	PART
taxlaw-2804	624	16	value	value	VERB
taxlaw-2804	624	17	property	property	NOUN
taxlaw-2804	624	18	at	at	ADP
taxlaw-2804	624	19	the	the	DET
taxlaw-2804	624	20	time	time	NOUN
taxlaw-2804	624	21	it	it	PRON
taxlaw-2804	624	22	was	be	AUX
taxlaw-2804	624	23	contributed	contribute	VERB
taxlaw-2804	624	24	to	to	ADP
taxlaw-2804	624	25	a	a	DET
taxlaw-2804	624	26	partnership	partnership	NOUN
taxlaw-2804	624	27	which	which	PRON
taxlaw-2804	624	28	could	could	AUX
taxlaw-2804	624	29	be	be	AUX
taxlaw-2804	624	30	difficult	difficult	ADJ
taxlaw-2804	624	31	for	for	ADP
taxlaw-2804	624	32	properties	property	NOUN
taxlaw-2804	624	33	that	that	PRON
taxlaw-2804	624	34	lacked	lack	VERB
taxlaw-2804	624	35	readily	readily	ADV
taxlaw-2804	624	36	ascertainable	ascertainable	ADJ
taxlaw-2804	624	37	values	value	NOUN
taxlaw-2804	624	38	.	.	PUNCT
taxlaw-2804	625	1	82	82	NUM
taxlaw-2804	626	1	moreover	moreover	ADV
taxlaw-2804	626	2	,	,	PUNCT
taxlaw-2804	626	3	the	the	DET
taxlaw-2804	626	4	a.l.i	a.l.i	NOUN
taxlaw-2804	626	5	.	.	PROPN
taxlaw-2804	626	6	indicated	indicate	VERB
taxlaw-2804	626	7	that	that	SCONJ
taxlaw-2804	626	8	a	a	DET
taxlaw-2804	626	9	method	method	NOUN
taxlaw-2804	626	10	like	like	ADP
taxlaw-2804	626	11	the	the	DET
taxlaw-2804	626	12	traditional	traditional	ADJ
taxlaw-2804	626	13	method	method	NOUN
taxlaw-2804	626	14	could	could	AUX
taxlaw-2804	626	15	80	80	NUM
taxlaw-2804	626	16	for	for	ADP
taxlaw-2804	626	17	further	further	ADJ
taxlaw-2804	626	18	discussion	discussion	NOUN
taxlaw-2804	626	19	,	,	PUNCT
taxlaw-2804	626	20	see	see	VERB
taxlaw-2804	626	21	cunningham	cunningham	PROPN
taxlaw-2804	626	22	,	,	PUNCT
taxlaw-2804	626	23	supra	supra	PROPN
taxlaw-2804	626	24	note	note	PROPN
taxlaw-2804	626	25	59	59	NUM
taxlaw-2804	626	26	,	,	PUNCT
taxlaw-2804	626	27	at	at	ADP
taxlaw-2804	626	28	116	116	NUM
taxlaw-2804	626	29	–	–	SYM
taxlaw-2804	626	30	17	17	NUM
taxlaw-2804	626	31	.	.	PUNCT
taxlaw-2804	627	1	81	81	NUM
taxlaw-2804	627	2	see	see	VERB
taxlaw-2804	627	3	american	american	ADJ
taxlaw-2804	627	4	law	law	PROPN
taxlaw-2804	627	5	inst	inst	PROPN
taxlaw-2804	627	6	.	.	PROPN
taxlaw-2804	627	7	,	,	PUNCT
taxlaw-2804	627	8	federal	federal	ADJ
taxlaw-2804	627	9	income	income	NOUN
taxlaw-2804	627	10	tax	tax	NOUN
taxlaw-2804	627	11	project	project	NOUN
taxlaw-2804	627	12	,	,	PUNCT
taxlaw-2804	627	13	subchapter	subchapter	NOUN
taxlaw-2804	627	14	k	k	NOUN
taxlaw-2804	627	15	,	,	PUNCT
taxlaw-2804	627	16	proposals	proposal	NOUN
taxlaw-2804	627	17	for	for	ADP
taxlaw-2804	627	18	changes	change	NOUN
taxlaw-2804	627	19	in	in	ADP
taxlaw-2804	627	20	the	the	DET
taxlaw-2804	627	21	rules	rule	NOUN
taxlaw-2804	627	22	for	for	ADP
taxlaw-2804	627	23	taxation	taxation	NOUN
taxlaw-2804	627	24	of	of	ADP
taxlaw-2804	627	25	partners	partner	NOUN
taxlaw-2804	627	26	153	153	NUM
taxlaw-2804	627	27	-	-	SYM
taxlaw-2804	627	28	54	54	NUM
taxlaw-2804	627	29	(	(	PUNCT
taxlaw-2804	627	30	tent	tent	NOUN
taxlaw-2804	627	31	.	.	PUNCT
taxlaw-2804	628	1	draft	draft	NOUN
taxlaw-2804	628	2	no	no	NOUN
taxlaw-2804	628	3	.	.	NOUN
taxlaw-2804	628	4	3	3	NUM
taxlaw-2804	628	5	,	,	PUNCT
taxlaw-2804	628	6	1979	1979	NUM
taxlaw-2804	628	7	)	)	PUNCT
taxlaw-2804	628	8	(	(	PUNCT
taxlaw-2804	628	9	“	"	PUNCT
taxlaw-2804	628	10	the	the	DET
taxlaw-2804	628	11	concern	concern	NOUN
taxlaw-2804	628	12	with	with	ADP
taxlaw-2804	628	13	complexity	complexity	NOUN
taxlaw-2804	628	14	[	[	AUX
taxlaw-2804	628	15	discussed	discuss	VERB
taxlaw-2804	628	16	in	in	ADP
taxlaw-2804	628	17	1954	1954	NUM
taxlaw-2804	628	18	]	]	PUNCT
taxlaw-2804	628	19	.	.	PUNCT
taxlaw-2804	628	20	.	.	PUNCT
taxlaw-2804	629	1	.	.	PUNCT
taxlaw-2804	630	1	has	have	VERB
taxlaw-2804	630	2	continuing	continue	VERB
taxlaw-2804	630	3	relevance	relevance	NOUN
taxlaw-2804	630	4	.	.	PUNCT
taxlaw-2804	631	1	nevertheless	nevertheless	ADV
taxlaw-2804	631	2	,	,	PUNCT
taxlaw-2804	631	3	it	it	PRON
taxlaw-2804	631	4	is	be	AUX
taxlaw-2804	631	5	recognized	recognize	VERB
taxlaw-2804	631	6	that	that	SCONJ
taxlaw-2804	631	7	many	many	ADJ
taxlaw-2804	631	8	of	of	ADP
taxlaw-2804	631	9	the	the	DET
taxlaw-2804	631	10	partnerships	partnership	NOUN
taxlaw-2804	631	11	that	that	PRON
taxlaw-2804	631	12	use	use	VERB
taxlaw-2804	631	13	subchapter	subchapter	NOUN
taxlaw-2804	631	14	k	k	PROPN
taxlaw-2804	631	15	today	today	NOUN
taxlaw-2804	631	16	are	be	AUX
taxlaw-2804	631	17	more	more	ADV
taxlaw-2804	631	18	sophisticated	sophisticated	ADJ
taxlaw-2804	631	19	than	than	ADP
taxlaw-2804	631	20	the	the	DET
taxlaw-2804	631	21	partnerships	partnership	NOUN
taxlaw-2804	631	22	which	which	PRON
taxlaw-2804	631	23	existed	exist	VERB
taxlaw-2804	631	24	in	in	ADP
taxlaw-2804	631	25	1954	1954	NUM
taxlaw-2804	631	26	and	and	CCONJ
taxlaw-2804	631	27	would	would	AUX
taxlaw-2804	631	28	therefore	therefore	ADV
taxlaw-2804	631	29	be	be	AUX
taxlaw-2804	631	30	better	well	ADV
taxlaw-2804	631	31	able	able	ADJ
taxlaw-2804	631	32	to	to	PART
taxlaw-2804	631	33	handle	handle	VERB
taxlaw-2804	631	34	the	the	DET
taxlaw-2804	631	35	complexities	complexity	NOUN
taxlaw-2804	631	36	of	of	ADP
taxlaw-2804	631	37	a	a	DET
taxlaw-2804	631	38	deferred	defer	VERB
taxlaw-2804	631	39	sale	sale	NOUN
taxlaw-2804	631	40	approach	approach	NOUN
taxlaw-2804	631	41	.	.	PUNCT
taxlaw-2804	631	42	”	"	PUNCT
taxlaw-2804	631	43	)	)	PUNCT
taxlaw-2804	631	44	.	.	PUNCT
taxlaw-2804	632	1	i	i	PRON
taxlaw-2804	632	2	d.	d.	PROPN
taxlaw-2804	632	3	at	at	ADP
taxlaw-2804	632	4	156	156	NUM
taxlaw-2804	632	5	(	(	PUNCT
taxlaw-2804	632	6	“	"	PUNCT
taxlaw-2804	632	7	[	[	X
taxlaw-2804	632	8	t]he	t]he	ADV
taxlaw-2804	632	9	valuation	valuation	NOUN
taxlaw-2804	632	10	difficulties	difficulty	NOUN
taxlaw-2804	632	11	inherent	inherent	ADJ
taxlaw-2804	632	12	in	in	ADP
taxlaw-2804	632	13	a	a	DET
taxlaw-2804	632	14	deferred	defer	VERB
taxlaw-2804	632	15	sale	sale	NOUN
taxlaw-2804	632	16	approach	approach	NOUN
taxlaw-2804	632	17	.	.	PUNCT
taxlaw-2804	632	18	.	.	PUNCT
taxlaw-2804	632	19	.	.	PUNCT
taxlaw-2804	633	1	together	together	ADV
taxlaw-2804	633	2	with	with	ADP
taxlaw-2804	633	3	the	the	DET
taxlaw-2804	633	4	complexity	complexity	NOUN
taxlaw-2804	633	5	which	which	PRON
taxlaw-2804	633	6	such	such	DET
taxlaw-2804	633	7	an	an	DET
taxlaw-2804	633	8	approach	approach	NOUN
taxlaw-2804	633	9	was	be	AUX
taxlaw-2804	633	10	viewed	view	VERB
taxlaw-2804	633	11	as	as	ADP
taxlaw-2804	633	12	adding	add	VERB
taxlaw-2804	633	13	to	to	ADP
taxlaw-2804	633	14	subchapter	subchapter	PROPN
taxlaw-2804	633	15	k	k	PROPN
taxlaw-2804	633	16	,	,	PUNCT
taxlaw-2804	633	17	result	result	VERB
taxlaw-2804	633	18	in	in	ADP
taxlaw-2804	633	19	the	the	DET
taxlaw-2804	633	20	conclusion	conclusion	NOUN
taxlaw-2804	633	21	that	that	SCONJ
taxlaw-2804	633	22	the	the	DET
taxlaw-2804	633	23	project	project	NOUN
taxlaw-2804	633	24	would	would	AUX
taxlaw-2804	633	25	not	not	PART
taxlaw-2804	633	26	recommend	recommend	VERB
taxlaw-2804	633	27	such	such	DET
taxlaw-2804	633	28	a	a	DET
taxlaw-2804	633	29	rule	rule	NOUN
taxlaw-2804	633	30	.	.	PUNCT
taxlaw-2804	633	31	”	"	PUNCT
taxlaw-2804	633	32	)	)	PUNCT
taxlaw-2804	633	33	.	.	PUNCT
taxlaw-2804	634	1	82	82	NUM
taxlaw-2804	635	1	i	i	PRON
taxlaw-2804	635	2	d.	d.	PROPN
taxlaw-2804	635	3	at	at	ADP
taxlaw-2804	635	4	146	146	NUM
taxlaw-2804	635	5	(	(	PUNCT
taxlaw-2804	635	6	“	"	PUNCT
taxlaw-2804	635	7	the	the	DET
taxlaw-2804	635	8	most	most	ADV
taxlaw-2804	635	9	important	important	ADJ
taxlaw-2804	635	10	difficulty	difficulty	NOUN
taxlaw-2804	635	11	with	with	ADP
taxlaw-2804	635	12	the	the	DET
taxlaw-2804	635	13	deferred	defer	VERB
taxlaw-2804	635	14	sale	sale	NOUN
taxlaw-2804	635	15	approach	approach	NOUN
taxlaw-2804	635	16	is	be	AUX
taxlaw-2804	635	17	that	that	SCONJ
taxlaw-2804	635	18	it	it	PRON
taxlaw-2804	635	19	requires	require	VERB
taxlaw-2804	635	20	valuation	valuation	NOUN
taxlaw-2804	635	21	of	of	ADP
taxlaw-2804	635	22	all	all	DET
taxlaw-2804	635	23	property	property	NOUN
taxlaw-2804	635	24	contributed	contribute	VERB
taxlaw-2804	635	25	to	to	ADP
taxlaw-2804	635	26	a	a	DET
taxlaw-2804	635	27	partnership	partnership	NOUN
taxlaw-2804	635	28	.	.	PUNCT
taxlaw-2804	635	29	”	"	PUNCT
taxlaw-2804	635	30	)	)	PUNCT
taxlaw-2804	635	31	.	.	PUNCT
taxlaw-2804	636	1	for	for	ADP
taxlaw-2804	636	2	discussion	discussion	NOUN
taxlaw-2804	636	3	of	of	ADP
taxlaw-2804	636	4	why	why	SCONJ
taxlaw-2804	636	5	this	this	DET
taxlaw-2804	636	6	concern	concern	NOUN
taxlaw-2804	636	7	should	should	AUX
taxlaw-2804	636	8	not	not	PART
taxlaw-2804	636	9	preclude	preclude	VERB
taxlaw-2804	636	10	adoption	adoption	NOUN
taxlaw-2804	636	11	of	of	ADP
taxlaw-2804	636	12	the	the	DET
taxlaw-2804	636	13	remedial	remedial	ADJ
taxlaw-2804	636	14	method	method	NOUN
taxlaw-2804	636	15	(	(	PUNCT
taxlaw-2804	636	16	or	or	CCONJ
taxlaw-2804	636	17	something	something	PRON
taxlaw-2804	636	18	similar	similar	ADJ
taxlaw-2804	636	19	such	such	ADJ
taxlaw-2804	636	20	as	as	ADP
taxlaw-2804	636	21	the	the	DET
taxlaw-2804	636	22	deferred	deferred	ADJ
taxlaw-2804	636	23	sales	sale	NOUN
taxlaw-2804	636	24	method	method	NOUN
taxlaw-2804	636	25	)	)	PUNCT
taxlaw-2804	636	26	,	,	PUNCT
taxlaw-2804	636	27	see	see	VERB
taxlaw-2804	636	28	infra	infra	NOUN
taxlaw-2804	636	29	notes	note	VERB
taxlaw-2804	636	30	158	158	NUM
taxlaw-2804	636	31	to	to	PART
taxlaw-2804	636	32	160	160	NUM
taxlaw-2804	636	33	and	and	CCONJ
taxlaw-2804	636	34	accompanying	accompany	VERB
taxlaw-2804	636	35	text	text	NOUN
taxlaw-2804	636	36	.	.	PUNCT
taxlaw-2804	637	1	2011	2011	NUM
taxlaw-2804	637	2	]	]	PUNCT
taxlaw-2804	637	3	making	make	VERB
taxlaw-2804	637	4	partnerships	partnership	NOUN
taxlaw-2804	637	5	work	work	VERB
taxlaw-2804	637	6	for	for	ADP
taxlaw-2804	637	7	mom	mom	NOUN
taxlaw-2804	637	8	and	and	CCONJ
taxlaw-2804	637	9	pop	pop	NOUN
taxlaw-2804	637	10	and	and	CCONJ
taxlaw-2804	637	11	everyone	everyone	PRON
taxlaw-2804	637	12	else	else	ADV
taxlaw-2804	637	13	273	273	NUM
taxlaw-2804	637	14	avoid	avoid	VERB
taxlaw-2804	637	15	some	some	PRON
taxlaw-2804	637	16	of	of	ADP
taxlaw-2804	637	17	the	the	DET
taxlaw-2804	637	18	difficulties	difficulty	NOUN
taxlaw-2804	637	19	of	of	ADP
taxlaw-2804	637	20	valuing	value	VERB
taxlaw-2804	637	21	a	a	DET
taxlaw-2804	637	22	property	property	NOUN
taxlaw-2804	637	23	when	when	SCONJ
taxlaw-2804	637	24	it	it	PRON
taxlaw-2804	637	25	was	be	AUX
taxlaw-2804	637	26	contributed	contribute	VERB
taxlaw-2804	637	27	to	to	ADP
taxlaw-2804	637	28	a	a	DET
taxlaw-2804	637	29	partnership	partnership	NOUN
taxlaw-2804	637	30	.	.	PUNCT
taxlaw-2804	638	1	83	83	NUM
taxlaw-2804	638	2	second	second	ADJ
taxlaw-2804	638	3	,	,	PUNCT
taxlaw-2804	638	4	the	the	DET
taxlaw-2804	638	5	a.l.i	a.l.i	NOUN
taxlaw-2804	638	6	.	.	PUNCT
taxlaw-2804	638	7	feared	fear	VERB
taxlaw-2804	638	8	that	that	SCONJ
taxlaw-2804	638	9	applying	apply	VERB
taxlaw-2804	638	10	the	the	DET
taxlaw-2804	638	11	deferred	defer	VERB
taxlaw-2804	638	12	-	-	PUNCT
taxlaw-2804	638	13	sales	sale	NOUN
taxlaw-2804	638	14	method	method	NOUN
taxlaw-2804	638	15	would	would	AUX
taxlaw-2804	638	16	be	be	AUX
taxlaw-2804	638	17	computationally	computationally	ADV
taxlaw-2804	638	18	complex	complex	ADJ
taxlaw-2804	638	19	.	.	PUNCT
taxlaw-2804	638	20	84	84	NUM
taxlaw-2804	638	21	because	because	SCONJ
taxlaw-2804	638	22	the	the	DET
taxlaw-2804	638	23	§	§	PROPN
taxlaw-2804	638	24	704(c	704(c	PROPN
taxlaw-2804	638	25	)	)	PUNCT
taxlaw-2804	638	26	regulations	regulation	NOUN
taxlaw-2804	638	27	do	do	AUX
taxlaw-2804	638	28	not	not	PART
taxlaw-2804	638	29	require	require	VERB
taxlaw-2804	638	30	use	use	NOUN
taxlaw-2804	638	31	of	of	ADP
taxlaw-2804	638	32	the	the	DET
taxlaw-2804	638	33	remedial	remedial	ADJ
taxlaw-2804	638	34	method	method	NOUN
taxlaw-2804	638	35	,	,	PUNCT
taxlaw-2804	638	36	tax	tax	NOUN
taxlaw-2804	638	37	consequences	consequence	NOUN
taxlaw-2804	638	38	can	can	AUX
taxlaw-2804	638	39	still	still	ADV
taxlaw-2804	638	40	be	be	AUX
taxlaw-2804	638	41	shifted	shift	VERB
taxlaw-2804	638	42	in	in	ADP
taxlaw-2804	638	43	a	a	DET
taxlaw-2804	638	44	manner	manner	NOUN
taxlaw-2804	638	45	that	that	PRON
taxlaw-2804	638	46	affects	affect	VERB
taxlaw-2804	638	47	timing	timing	NOUN
taxlaw-2804	638	48	(	(	PUNCT
taxlaw-2804	638	49	and	and	CCONJ
taxlaw-2804	638	50	,	,	PUNCT
taxlaw-2804	638	51	in	in	ADP
taxlaw-2804	638	52	some	some	DET
taxlaw-2804	638	53	cases	case	NOUN
taxlaw-2804	638	54	,	,	PUNCT
taxlaw-2804	638	55	the	the	DET
taxlaw-2804	638	56	total	total	ADJ
taxlaw-2804	638	57	dollar	dollar	NOUN
taxlaw-2804	638	58	amount	amount	NOUN
taxlaw-2804	638	59	)	)	PUNCT
taxlaw-2804	638	60	of	of	ADP
taxlaw-2804	638	61	tax	tax	NOUN
taxlaw-2804	638	62	revenue	revenue	NOUN
taxlaw-2804	638	63	collected	collect	VERB
taxlaw-2804	638	64	.	.	PUNCT
taxlaw-2804	639	1	to	to	PART
taxlaw-2804	639	2	illustrate	illustrate	VERB
taxlaw-2804	639	3	,	,	PUNCT
taxlaw-2804	639	4	assume	assume	VERB
taxlaw-2804	639	5	the	the	DET
taxlaw-2804	639	6	following	follow	VERB
taxlaw-2804	639	7	facts	fact	NOUN
taxlaw-2804	639	8	:	:	PUNCT
taxlaw-2804	639	9	example	example	NOUN
taxlaw-2804	640	1	5	5	NUM
taxlaw-2804	640	2	.	.	PUNCT
taxlaw-2804	640	3	a	a	PRON
taxlaw-2804	640	4	owns	own	VERB
taxlaw-2804	640	5	a	a	DET
taxlaw-2804	640	6	piece	piece	NOUN
taxlaw-2804	640	7	of	of	ADP
taxlaw-2804	640	8	land	land	NOUN
taxlaw-2804	640	9	that	that	PRON
taxlaw-2804	640	10	a	a	DET
taxlaw-2804	640	11	acquired	acquire	VERB
taxlaw-2804	640	12	some	some	DET
taxlaw-2804	640	13	time	time	NOUN
taxlaw-2804	640	14	ago	ago	ADV
taxlaw-2804	640	15	for	for	ADP
taxlaw-2804	640	16	$	$	SYM
taxlaw-2804	640	17	5,000	5,000	NUM
taxlaw-2804	640	18	.	.	PUNCT
taxlaw-2804	641	1	the	the	DET
taxlaw-2804	641	2	land	land	NOUN
taxlaw-2804	641	3	is	be	AUX
taxlaw-2804	641	4	currently	currently	ADV
taxlaw-2804	641	5	worth	worth	ADJ
taxlaw-2804	641	6	$	$	SYM
taxlaw-2804	641	7	15,000	15,000	NUM
taxlaw-2804	641	8	.	.	PUNCT
taxlaw-2804	642	1	a	a	PRON
taxlaw-2804	642	2	contributes	contribute	VERB
taxlaw-2804	642	3	the	the	DET
taxlaw-2804	642	4	land	land	NOUN
taxlaw-2804	642	5	and	and	CCONJ
taxlaw-2804	642	6	b	b	NOUN
taxlaw-2804	642	7	contributes	contribute	VERB
taxlaw-2804	642	8	$	$	SYM
taxlaw-2804	642	9	15,000	15,000	NUM
taxlaw-2804	642	10	cash	cash	NOUN
taxlaw-2804	642	11	to	to	ADP
taxlaw-2804	642	12	the	the	DET
taxlaw-2804	642	13	newly	newly	ADV
taxlaw-2804	642	14	formed	form	VERB
taxlaw-2804	642	15	ab	ab	PROPN
taxlaw-2804	642	16	partnership	partnership	PROPN
taxlaw-2804	642	17	,	,	PUNCT
taxlaw-2804	642	18	each	each	PRON
taxlaw-2804	642	19	in	in	ADP
taxlaw-2804	642	20	exchange	exchange	NOUN
taxlaw-2804	642	21	for	for	ADP
taxlaw-2804	642	22	a	a	DET
taxlaw-2804	642	23	50	50	NUM
taxlaw-2804	642	24	%	%	NOUN
taxlaw-2804	642	25	interest	interest	NOUN
taxlaw-2804	642	26	in	in	ADP
taxlaw-2804	642	27	the	the	DET
taxlaw-2804	642	28	ab	ab	PROPN
taxlaw-2804	642	29	partnership	partnership	NOUN
taxlaw-2804	642	30	.	.	PUNCT
taxlaw-2804	643	1	the	the	DET
taxlaw-2804	643	2	partnership	partnership	NOUN
taxlaw-2804	643	3	sells	sell	VERB
taxlaw-2804	643	4	the	the	DET
taxlaw-2804	643	5	land	land	NOUN
taxlaw-2804	643	6	for	for	ADP
taxlaw-2804	643	7	$	$	SYM
taxlaw-2804	643	8	10,000	10,000	NUM
taxlaw-2804	643	9	in	in	ADP
taxlaw-2804	643	10	year	year	NOUN
taxlaw-2804	643	11	1	1	NUM
taxlaw-2804	643	12	.	.	PUNCT
taxlaw-2804	644	1	the	the	DET
taxlaw-2804	644	2	partnership	partnership	NOUN
taxlaw-2804	644	3	recognizes	recognize	VERB
taxlaw-2804	644	4	$	$	SYM
taxlaw-2804	644	5	5,000	5,000	NUM
taxlaw-2804	644	6	of	of	ADP
taxlaw-2804	644	7	tax	tax	NOUN
taxlaw-2804	644	8	gain	gain	NOUN
taxlaw-2804	644	9	from	from	ADP
taxlaw-2804	644	10	sale	sale	NOUN
taxlaw-2804	644	11	of	of	ADP
taxlaw-2804	644	12	the	the	DET
taxlaw-2804	644	13	land	land	NOUN
taxlaw-2804	644	14	.	.	PUNCT
taxlaw-2804	645	1	in	in	ADP
taxlaw-2804	645	2	year	year	NOUN
taxlaw-2804	645	3	5	5	NUM
taxlaw-2804	645	4	,	,	PUNCT
taxlaw-2804	645	5	the	the	DET
taxlaw-2804	645	6	partnership	partnership	NOUN
taxlaw-2804	645	7	distributes	distribute	VERB
taxlaw-2804	645	8	$	$	SYM
taxlaw-2804	645	9	25,000	25,000	NUM
taxlaw-2804	645	10	cash	cash	NOUN
taxlaw-2804	645	11	equally	equally	ADV
taxlaw-2804	645	12	(	(	PUNCT
taxlaw-2804	645	13	$	$	SYM
taxlaw-2804	645	14	12,500	12,500	NUM
taxlaw-2804	645	15	each	each	PRON
taxlaw-2804	645	16	)	)	PUNCT
taxlaw-2804	645	17	to	to	ADP
taxlaw-2804	645	18	a	a	PRON
taxlaw-2804	645	19	and	and	CCONJ
taxlaw-2804	645	20	b	b	NOUN
taxlaw-2804	645	21	in	in	ADP
taxlaw-2804	645	22	liquidation	liquidation	NOUN
taxlaw-2804	645	23	.	.	PUNCT
taxlaw-2804	646	1	b	b	NOUN
taxlaw-2804	646	2	is	be	AUX
taxlaw-2804	646	3	subject	subject	ADJ
taxlaw-2804	646	4	to	to	ADP
taxlaw-2804	646	5	a	a	DET
taxlaw-2804	646	6	0	0	NUM
taxlaw-2804	646	7	%	%	NOUN
taxlaw-2804	646	8	effective	effective	ADJ
taxlaw-2804	646	9	rate	rate	NOUN
taxlaw-2804	646	10	of	of	ADP
taxlaw-2804	646	11	tax	tax	NOUN
taxlaw-2804	646	12	on	on	ADP
taxlaw-2804	646	13	tax	tax	NOUN
taxlaw-2804	646	14	gain	gain	NOUN
taxlaw-2804	646	15	from	from	ADP
taxlaw-2804	646	16	sale	sale	NOUN
taxlaw-2804	646	17	of	of	ADP
taxlaw-2804	646	18	the	the	DET
taxlaw-2804	646	19	land	land	NOUN
taxlaw-2804	646	20	and	and	CCONJ
taxlaw-2804	646	21	on	on	ADP
taxlaw-2804	646	22	tax	tax	NOUN
taxlaw-2804	646	23	gain	gain	NOUN
taxlaw-2804	646	24	and	and	CCONJ
taxlaw-2804	646	25	loss	loss	NOUN
taxlaw-2804	646	26	from	from	ADP
taxlaw-2804	646	27	liquidation	liquidation	NOUN
taxlaw-2804	646	28	of	of	ADP
taxlaw-2804	646	29	b‟s	b‟s	NOUN
taxlaw-2804	646	30	interest	interest	NOUN
taxlaw-2804	646	31	in	in	ADP
taxlaw-2804	646	32	the	the	DET
taxlaw-2804	646	33	partnership	partnership	NOUN
taxlaw-2804	646	34	.	.	PUNCT
taxlaw-2804	647	1	a	a	PRON
taxlaw-2804	647	2	,	,	PUNCT
taxlaw-2804	647	3	on	on	ADP
taxlaw-2804	647	4	the	the	DET
taxlaw-2804	647	5	other	other	ADJ
taxlaw-2804	647	6	hand	hand	NOUN
taxlaw-2804	647	7	,	,	PUNCT
taxlaw-2804	647	8	is	be	AUX
taxlaw-2804	647	9	subject	subject	ADJ
taxlaw-2804	647	10	to	to	ADP
taxlaw-2804	647	11	a	a	DET
taxlaw-2804	647	12	35	35	NUM
taxlaw-2804	647	13	%	%	NOUN
taxlaw-2804	647	14	rate	rate	NOUN
taxlaw-2804	647	15	of	of	ADP
taxlaw-2804	647	16	tax	tax	NOUN
taxlaw-2804	647	17	on	on	ADP
taxlaw-2804	647	18	tax	tax	NOUN
taxlaw-2804	647	19	gain	gain	NOUN
taxlaw-2804	647	20	from	from	ADP
taxlaw-2804	647	21	sale	sale	NOUN
taxlaw-2804	647	22	of	of	ADP
taxlaw-2804	647	23	the	the	DET
taxlaw-2804	647	24	land	land	NOUN
taxlaw-2804	647	25	but	but	CCONJ
taxlaw-2804	647	26	a	a	DET
taxlaw-2804	647	27	15	15	NUM
taxlaw-2804	647	28	%	%	NOUN
taxlaw-2804	647	29	rate	rate	NOUN
taxlaw-2804	647	30	of	of	ADP
taxlaw-2804	647	31	tax	tax	NOUN
taxlaw-2804	647	32	on	on	ADP
taxlaw-2804	647	33	tax	tax	NOUN
taxlaw-2804	647	34	gain	gain	NOUN
taxlaw-2804	647	35	from	from	ADP
taxlaw-2804	647	36	liquidation	liquidation	NOUN
taxlaw-2804	647	37	of	of	ADP
taxlaw-2804	647	38	a‟s	a‟s	PROPN
taxlaw-2804	647	39	interest	interest	NOUN
taxlaw-2804	647	40	in	in	ADP
taxlaw-2804	647	41	the	the	DET
taxlaw-2804	647	42	partnership	partnership	NOUN
taxlaw-2804	647	43	.	.	PUNCT
taxlaw-2804	648	1	based	base	VERB
taxlaw-2804	648	2	on	on	ADP
taxlaw-2804	648	3	the	the	DET
taxlaw-2804	648	4	facts	fact	NOUN
taxlaw-2804	648	5	of	of	ADP
taxlaw-2804	648	6	example	example	NOUN
taxlaw-2804	648	7	5	5	NUM
taxlaw-2804	648	8	,	,	PUNCT
taxlaw-2804	648	9	the	the	DET
taxlaw-2804	648	10	tables	table	NOUN
taxlaw-2804	648	11	below	below	ADV
taxlaw-2804	648	12	show	show	VERB
taxlaw-2804	648	13	the	the	DET
taxlaw-2804	648	14	tax	tax	NOUN
taxlaw-2804	648	15	revenue	revenue	NOUN
taxlaw-2804	648	16	collected	collect	VERB
taxlaw-2804	648	17	under	under	ADP
taxlaw-2804	648	18	the	the	DET
taxlaw-2804	648	19	traditional	traditional	ADJ
taxlaw-2804	648	20	method	method	NOUN
taxlaw-2804	648	21	and	and	CCONJ
taxlaw-2804	648	22	under	under	ADP
taxlaw-2804	648	23	the	the	DET
taxlaw-2804	648	24	remedial	remedial	ADJ
taxlaw-2804	648	25	method	method	NOUN
taxlaw-2804	648	26	.	.	PUNCT
taxlaw-2804	649	1	as	as	ADP
taxlaw-2804	649	2	the	the	DET
taxlaw-2804	649	3	tables	table	NOUN
taxlaw-2804	649	4	below	below	ADP
taxlaw-2804	649	5	illustrate	illustrate	NOUN
taxlaw-2804	649	6	,	,	PUNCT
taxlaw-2804	649	7	selection	selection	NOUN
taxlaw-2804	649	8	of	of	ADP
taxlaw-2804	649	9	the	the	DET
taxlaw-2804	649	10	traditional	traditional	ADJ
taxlaw-2804	649	11	method	method	NOUN
taxlaw-2804	649	12	would	would	AUX
taxlaw-2804	649	13	result	result	VERB
taxlaw-2804	649	14	in	in	ADP
taxlaw-2804	649	15	lower	low	ADJ
taxlaw-2804	649	16	total	total	ADJ
taxlaw-2804	649	17	tax	tax	NOUN
taxlaw-2804	649	18	revenue	revenue	NOUN
taxlaw-2804	649	19	and	and	CCONJ
taxlaw-2804	649	20	a	a	DET
taxlaw-2804	649	21	delay	delay	NOUN
taxlaw-2804	649	22	in	in	ADP
taxlaw-2804	649	23	collection	collection	NOUN
taxlaw-2804	649	24	of	of	ADP
taxlaw-2804	649	25	tax	tax	NOUN
taxlaw-2804	649	26	revenue	revenue	NOUN
taxlaw-2804	649	27	compared	compare	VERB
taxlaw-2804	649	28	to	to	ADP
taxlaw-2804	649	29	use	use	NOUN
taxlaw-2804	649	30	of	of	ADP
taxlaw-2804	649	31	the	the	DET
taxlaw-2804	649	32	remedial	remedial	ADJ
taxlaw-2804	649	33	method	method	NOUN
taxlaw-2804	649	34	.	.	PUNCT
taxlaw-2804	650	1	85	85	NUM
taxlaw-2804	650	2	83	83	NUM
taxlaw-2804	650	3	i	i	PRON
taxlaw-2804	650	4	d.	d.	PROPN
taxlaw-2804	650	5	at	at	ADP
taxlaw-2804	650	6	155	155	NUM
taxlaw-2804	650	7	(	(	PUNCT
taxlaw-2804	650	8	“	"	PUNCT
taxlaw-2804	650	9	[	[	X
taxlaw-2804	650	10	t]he	t]he	ADV
taxlaw-2804	650	11	ceiling	ceiling	NOUN
taxlaw-2804	650	12	limitation	limitation	NOUN
taxlaw-2804	650	13	[	[	X
taxlaw-2804	650	14	effectively	effectively	ADV
taxlaw-2804	650	15	the	the	DET
taxlaw-2804	650	16	traditional	traditional	ADJ
taxlaw-2804	650	17	method	method	NOUN
taxlaw-2804	650	18	]	]	PUNCT
taxlaw-2804	650	19	is	be	AUX
taxlaw-2804	650	20	to	to	ADP
taxlaw-2804	650	21	some	some	DET
taxlaw-2804	650	22	extent	extent	NOUN
taxlaw-2804	650	23	inconsistent	inconsistent	ADJ
taxlaw-2804	650	24	with	with	ADP
taxlaw-2804	650	25	the	the	DET
taxlaw-2804	650	26	more	more	ADV
taxlaw-2804	650	27	correct	correct	ADJ
taxlaw-2804	650	28	theoretical	theoretical	ADJ
taxlaw-2804	650	29	result	result	NOUN
taxlaw-2804	650	30	under	under	ADP
taxlaw-2804	650	31	the	the	DET
taxlaw-2804	650	32	deferred	defer	VERB
taxlaw-2804	650	33	sale	sale	NOUN
taxlaw-2804	650	34	approach	approach	NOUN
taxlaw-2804	650	35	[	[	X
taxlaw-2804	650	36	effectively	effectively	ADV
taxlaw-2804	650	37	the	the	DET
taxlaw-2804	650	38	remedial	remedial	ADJ
taxlaw-2804	650	39	method	method	NOUN
taxlaw-2804	650	40	]	]	PUNCT
taxlaw-2804	650	41	.	.	PUNCT
taxlaw-2804	650	42	.	.	PUNCT
taxlaw-2804	650	43	.	.	PUNCT
taxlaw-2804	651	1	.	.	PUNCT
taxlaw-2804	652	1	despite	despite	SCONJ
taxlaw-2804	652	2	this	this	DET
taxlaw-2804	652	3	illogical	illogical	ADJ
taxlaw-2804	652	4	element	element	NOUN
taxlaw-2804	652	5	,	,	PUNCT
taxlaw-2804	652	6	the	the	DET
taxlaw-2804	652	7	ceiling	ceiling	NOUN
taxlaw-2804	652	8	limitation	limitation	NOUN
taxlaw-2804	652	9	has	have	VERB
taxlaw-2804	652	10	one	one	NUM
taxlaw-2804	652	11	important	important	ADJ
taxlaw-2804	652	12	advantage	advantage	NOUN
taxlaw-2804	652	13	.	.	PUNCT
taxlaw-2804	653	1	it	it	PRON
taxlaw-2804	653	2	restricts	restrict	VERB
taxlaw-2804	653	3	any	any	DET
taxlaw-2804	653	4	allocation	allocation	NOUN
taxlaw-2804	653	5	to	to	ADP
taxlaw-2804	653	6	readily	readily	ADV
taxlaw-2804	653	7	ascertainable	ascertainable	ADJ
taxlaw-2804	653	8	factors	factor	NOUN
taxlaw-2804	653	9	–	–	PUNCT
taxlaw-2804	653	10	the	the	DET
taxlaw-2804	653	11	property‟s	property‟s	ADJ
taxlaw-2804	653	12	basis	basis	NOUN
taxlaw-2804	653	13	and	and	CCONJ
taxlaw-2804	653	14	its	its	PRON
taxlaw-2804	653	15	sales	sale	NOUN
taxlaw-2804	653	16	price	price	NOUN
taxlaw-2804	653	17	.	.	PUNCT
taxlaw-2804	653	18	.	.	PUNCT
taxlaw-2804	653	19	.	.	PUNCT
taxlaw-2804	654	1	.	.	PUNCT
taxlaw-2804	655	1	for	for	ADP
taxlaw-2804	655	2	this	this	DET
taxlaw-2804	655	3	reason	reason	NOUN
taxlaw-2804	655	4	,	,	PUNCT
taxlaw-2804	655	5	a	a	DET
taxlaw-2804	655	6	credited	credit	VERB
taxlaw-2804	655	7	value	value	NOUN
taxlaw-2804	655	8	or	or	CCONJ
taxlaw-2804	655	9	deferred	defer	VERB
taxlaw-2804	655	10	sale	sale	NOUN
taxlaw-2804	655	11	approach	approach	NOUN
taxlaw-2804	655	12	with	with	ADP
taxlaw-2804	655	13	a	a	DET
taxlaw-2804	655	14	ceiling	ceiling	NOUN
taxlaw-2804	655	15	limitation	limitation	NOUN
taxlaw-2804	655	16	[	[	X
taxlaw-2804	655	17	effectively	effectively	ADV
taxlaw-2804	655	18	the	the	DET
taxlaw-2804	655	19	traditional	traditional	ADJ
taxlaw-2804	655	20	method	method	NOUN
taxlaw-2804	655	21	]	]	PUNCT
taxlaw-2804	655	22	may	may	AUX
taxlaw-2804	655	23	avoid	avoid	VERB
taxlaw-2804	655	24	some	some	PRON
taxlaw-2804	655	25	of	of	ADP
taxlaw-2804	655	26	the	the	DET
taxlaw-2804	655	27	valuation	valuation	NOUN
taxlaw-2804	655	28	difficulties	difficulty	NOUN
taxlaw-2804	655	29	that	that	PRON
taxlaw-2804	655	30	would	would	AUX
taxlaw-2804	655	31	result	result	VERB
taxlaw-2804	655	32	under	under	ADP
taxlaw-2804	655	33	a	a	DET
taxlaw-2804	655	34	pure	pure	ADJ
taxlaw-2804	655	35	credited	credit	VERB
taxlaw-2804	655	36	value	value	NOUN
taxlaw-2804	655	37	approach	approach	NOUN
taxlaw-2804	655	38	[	[	X
taxlaw-2804	655	39	effectively	effectively	ADV
taxlaw-2804	655	40	the	the	DET
taxlaw-2804	655	41	remedial	remedial	ADJ
taxlaw-2804	655	42	method	method	NOUN
taxlaw-2804	655	43	]	]	PUNCT
taxlaw-2804	655	44	.	.	PUNCT
taxlaw-2804	655	45	”	"	PUNCT
taxlaw-2804	655	46	)	)	PUNCT
taxlaw-2804	655	47	.	.	PUNCT
taxlaw-2804	656	1	for	for	ADP
taxlaw-2804	656	2	discussion	discussion	NOUN
taxlaw-2804	656	3	of	of	ADP
taxlaw-2804	656	4	why	why	SCONJ
taxlaw-2804	656	5	this	this	PRON
taxlaw-2804	656	6	is	be	AUX
taxlaw-2804	656	7	incorrect	incorrect	ADJ
taxlaw-2804	656	8	,	,	PUNCT
taxlaw-2804	656	9	see	see	VERB
taxlaw-2804	656	10	infra	infra	NOUN
taxlaw-2804	656	11	note	note	VERB
taxlaw-2804	656	12	159	159	NUM
taxlaw-2804	656	13	and	and	CCONJ
taxlaw-2804	656	14	accompanying	accompany	VERB
taxlaw-2804	656	15	text	text	NOUN
taxlaw-2804	656	16	.	.	PUNCT
taxlaw-2804	657	1	84	84	NUM
taxlaw-2804	658	1	i	i	PRON
taxlaw-2804	658	2	d.	d.	PROPN
taxlaw-2804	658	3	at	at	ADP
taxlaw-2804	658	4	151	151	NUM
taxlaw-2804	658	5	(	(	PUNCT
taxlaw-2804	658	6	“	"	PUNCT
taxlaw-2804	658	7	a	a	DET
taxlaw-2804	658	8	deferred	deferred	ADJ
taxlaw-2804	658	9	sale	sale	NOUN
taxlaw-2804	658	10	or	or	CCONJ
taxlaw-2804	658	11	credited	credit	VERB
taxlaw-2804	658	12	value	value	NOUN
taxlaw-2804	658	13	approach	approach	NOUN
taxlaw-2804	658	14	will	will	AUX
taxlaw-2804	658	15	probably	probably	ADV
taxlaw-2804	658	16	be	be	AUX
taxlaw-2804	658	17	perceived	perceive	VERB
taxlaw-2804	658	18	as	as	ADP
taxlaw-2804	658	19	more	more	ADV
taxlaw-2804	658	20	complex	complex	ADJ
taxlaw-2804	658	21	than	than	ADP
taxlaw-2804	658	22	present	present	ADJ
taxlaw-2804	658	23	law	law	NOUN
taxlaw-2804	658	24	by	by	ADP
taxlaw-2804	658	25	most	most	ADJ
taxlaw-2804	658	26	taxpayers	taxpayer	NOUN
taxlaw-2804	658	27	since	since	SCONJ
taxlaw-2804	658	28	it	it	PRON
taxlaw-2804	658	29	will	will	AUX
taxlaw-2804	658	30	require	require	VERB
taxlaw-2804	658	31	more	more	ADJ
taxlaw-2804	658	32	computations	computation	NOUN
taxlaw-2804	658	33	.	.	PUNCT
taxlaw-2804	658	34	”	"	PUNCT
taxlaw-2804	658	35	)	)	PUNCT
taxlaw-2804	658	36	.	.	PUNCT
taxlaw-2804	659	1	for	for	ADP
taxlaw-2804	659	2	further	further	ADJ
taxlaw-2804	659	3	discussion	discussion	NOUN
taxlaw-2804	659	4	of	of	ADP
taxlaw-2804	659	5	the	the	DET
taxlaw-2804	659	6	impediments	impediment	NOUN
taxlaw-2804	659	7	to	to	PART
taxlaw-2804	659	8	adopting	adopt	VERB
taxlaw-2804	659	9	the	the	DET
taxlaw-2804	659	10	deferred	deferred	ADJ
taxlaw-2804	659	11	sales	sale	NOUN
taxlaw-2804	659	12	approach	approach	NOUN
taxlaw-2804	659	13	,	,	PUNCT
taxlaw-2804	659	14	see	see	VERB
taxlaw-2804	659	15	andrea	andrea	PROPN
taxlaw-2804	659	16	monroe	monroe	PROPN
taxlaw-2804	659	17	,	,	PUNCT
taxlaw-2804	659	18	saving	save	VERB
taxlaw-2804	659	19	subchapter	subchapter	NOUN
taxlaw-2804	659	20	k	k	NOUN
taxlaw-2804	659	21	:	:	PUNCT
taxlaw-2804	659	22	substance	substance	NOUN
taxlaw-2804	659	23	,	,	PUNCT
taxlaw-2804	659	24	shattered	shatter	VERB
taxlaw-2804	659	25	ceilings	ceiling	NOUN
taxlaw-2804	659	26	,	,	PUNCT
taxlaw-2804	659	27	and	and	CCONJ
taxlaw-2804	659	28	the	the	DET
taxlaw-2804	659	29	problem	problem	NOUN
taxlaw-2804	659	30	of	of	ADP
taxlaw-2804	659	31	contributed	contribute	VERB
taxlaw-2804	659	32	property	property	NOUN
taxlaw-2804	659	33	,	,	PUNCT
taxlaw-2804	659	34	74	74	NUM
taxlaw-2804	659	35	brook	brook	NOUN
taxlaw-2804	659	36	.	.	PUNCT
taxlaw-2804	660	1	l.	l.	PROPN
taxlaw-2804	660	2	rev	rev	PROPN
taxlaw-2804	660	3	.	.	PROPN
taxlaw-2804	660	4	1381	1381	NUM
taxlaw-2804	660	5	passim	passim	NOUN
taxlaw-2804	660	6	(	(	PUNCT
taxlaw-2804	660	7	2009	2009	NUM
taxlaw-2804	660	8	)	)	PUNCT
taxlaw-2804	660	9	.	.	PUNCT
taxlaw-2804	661	1	for	for	ADP
taxlaw-2804	661	2	an	an	DET
taxlaw-2804	661	3	alternative	alternative	ADJ
taxlaw-2804	661	4	explanation	explanation	NOUN
taxlaw-2804	661	5	of	of	ADP
taxlaw-2804	661	6	why	why	SCONJ
taxlaw-2804	661	7	taxpayers	taxpayer	NOUN
taxlaw-2804	661	8	are	be	AUX
taxlaw-2804	661	9	allowed	allow	VERB
taxlaw-2804	661	10	to	to	PART
taxlaw-2804	661	11	elect	elect	VERB
taxlaw-2804	661	12	among	among	ADP
taxlaw-2804	661	13	different	different	ADJ
taxlaw-2804	661	14	methods	method	NOUN
taxlaw-2804	661	15	under	under	ADP
taxlaw-2804	661	16	§	§	PROPN
taxlaw-2804	661	17	704(c	704(c	PROPN
taxlaw-2804	661	18	)	)	PUNCT
taxlaw-2804	661	19	,	,	PUNCT
taxlaw-2804	661	20	see	see	VERB
taxlaw-2804	661	21	heather	heather	PROPN
taxlaw-2804	661	22	m.	m.	NOUN
taxlaw-2804	661	23	field	field	NOUN
taxlaw-2804	661	24	,	,	PUNCT
taxlaw-2804	661	25	choosing	choose	VERB
taxlaw-2804	661	26	tax	tax	NOUN
taxlaw-2804	661	27	:	:	PUNCT
taxlaw-2804	661	28	explicit	explicit	ADJ
taxlaw-2804	661	29	elections	election	NOUN
taxlaw-2804	661	30	as	as	ADP
taxlaw-2804	661	31	an	an	DET
taxlaw-2804	661	32	element	element	NOUN
taxlaw-2804	661	33	of	of	ADP
taxlaw-2804	661	34	design	design	NOUN
taxlaw-2804	661	35	in	in	ADP
taxlaw-2804	661	36	the	the	DET
taxlaw-2804	661	37	federal	federal	ADJ
taxlaw-2804	661	38	income	income	NOUN
taxlaw-2804	661	39	tax	tax	NOUN
taxlaw-2804	661	40	system	system	NOUN
taxlaw-2804	661	41	,	,	PUNCT
taxlaw-2804	661	42	47	47	NUM
taxlaw-2804	661	43	harv	harv	NOUN
taxlaw-2804	661	44	.	.	PUNCT
taxlaw-2804	662	1	j.	j.	PROPN
taxlaw-2804	662	2	on	on	ADP
taxlaw-2804	662	3	legis	legis	PROPN
taxlaw-2804	662	4	.	.	PUNCT
taxlaw-2804	663	1	21	21	NUM
taxlaw-2804	663	2	,	,	PUNCT
taxlaw-2804	663	3	60	60	NUM
taxlaw-2804	663	4	-	-	SYM
taxlaw-2804	663	5	61	61	NUM
taxlaw-2804	663	6	(	(	PUNCT
taxlaw-2804	663	7	2010	2010	NUM
taxlaw-2804	663	8	)	)	PUNCT
taxlaw-2804	663	9	(	(	PUNCT
taxlaw-2804	663	10	arguing	argue	VERB
taxlaw-2804	663	11	that	that	SCONJ
taxlaw-2804	663	12	§	§	PROPN
taxlaw-2804	663	13	704(c	704(c	PROPN
taxlaw-2804	663	14	)	)	PUNCT
taxlaw-2804	663	15	represents	represent	VERB
taxlaw-2804	663	16	an	an	DET
taxlaw-2804	663	17	area	area	NOUN
taxlaw-2804	663	18	in	in	ADP
taxlaw-2804	663	19	which	which	PRON
taxlaw-2804	663	20	lawmakers	lawmaker	NOUN
taxlaw-2804	663	21	allowed	allow	VERB
taxlaw-2804	663	22	for	for	ADP
taxlaw-2804	663	23	an	an	DET
taxlaw-2804	663	24	election	election	NOUN
taxlaw-2804	663	25	because	because	SCONJ
taxlaw-2804	663	26	all	all	PRON
taxlaw-2804	663	27	of	of	ADP
taxlaw-2804	663	28	the	the	DET
taxlaw-2804	663	29	methods	method	NOUN
taxlaw-2804	663	30	are	be	AUX
taxlaw-2804	663	31	reasonable	reasonable	ADJ
taxlaw-2804	663	32	approaches	approach	NOUN
taxlaw-2804	663	33	for	for	ADP
taxlaw-2804	663	34	implementing	implement	VERB
taxlaw-2804	663	35	congress‟s	congress‟s	ADJ
taxlaw-2804	663	36	policy	policy	NOUN
taxlaw-2804	663	37	goal	goal	NOUN
taxlaw-2804	663	38	but	but	CCONJ
taxlaw-2804	663	39	also	also	ADV
taxlaw-2804	663	40	stating	state	VERB
taxlaw-2804	663	41	,	,	PUNCT
taxlaw-2804	663	42	“	"	PUNCT
taxlaw-2804	663	43	nevertheless	nevertheless	ADV
taxlaw-2804	663	44	,	,	PUNCT
taxlaw-2804	663	45	congress	congress	PROPN
taxlaw-2804	663	46	could	could	AUX
taxlaw-2804	663	47	have	have	VERB
taxlaw-2804	663	48	,	,	PUNCT
taxlaw-2804	663	49	and	and	CCONJ
taxlaw-2804	663	50	possibly	possibly	ADV
taxlaw-2804	663	51	should	should	AUX
taxlaw-2804	663	52	have	have	AUX
taxlaw-2804	663	53	,	,	PUNCT
taxlaw-2804	663	54	simply	simply	ADV
taxlaw-2804	663	55	selected	select	VERB
taxlaw-2804	663	56	a	a	DET
taxlaw-2804	663	57	single	single	ADJ
taxlaw-2804	663	58	method	method	NOUN
taxlaw-2804	663	59	for	for	ADP
taxlaw-2804	663	60	handling	handle	VERB
taxlaw-2804	663	61	precontribution	precontribution	NOUN
taxlaw-2804	663	62	gains	gain	NOUN
taxlaw-2804	663	63	and	and	CCONJ
taxlaw-2804	663	64	losses	loss	NOUN
taxlaw-2804	663	65	.	.	PUNCT
taxlaw-2804	663	66	”	"	PUNCT
taxlaw-2804	664	1	i	i	PRON
taxlaw-2804	664	2	d.	d.	PROPN
taxlaw-2804	664	3	at	at	ADP
taxlaw-2804	664	4	61	61	NUM
taxlaw-2804	664	5	.	.	PUNCT
taxlaw-2804	664	6	)	)	PUNCT
taxlaw-2804	664	7	.	.	PUNCT
taxlaw-2804	665	1	85	85	NUM
taxlaw-2804	665	2	under	under	ADP
taxlaw-2804	665	3	a	a	DET
taxlaw-2804	665	4	different	different	ADJ
taxlaw-2804	665	5	set	set	NOUN
taxlaw-2804	665	6	of	of	ADP
taxlaw-2804	665	7	facts	fact	NOUN
taxlaw-2804	665	8	,	,	PUNCT
taxlaw-2804	665	9	the	the	DET
taxlaw-2804	665	10	remedial	remedial	ADJ
taxlaw-2804	665	11	method	method	NOUN
taxlaw-2804	665	12	could	could	AUX
taxlaw-2804	665	13	result	result	VERB
taxlaw-2804	665	14	in	in	ADP
taxlaw-2804	665	15	less	less	ADJ
taxlaw-2804	665	16	tax	tax	NOUN
taxlaw-2804	665	17	revenue	revenue	NOUN
taxlaw-2804	665	18	than	than	ADP
taxlaw-2804	665	19	the	the	DET
taxlaw-2804	665	20	traditional	traditional	ADJ
taxlaw-2804	665	21	method	method	NOUN
taxlaw-2804	665	22	.	.	PUNCT
taxlaw-2804	666	1	this	this	PRON
taxlaw-2804	666	2	would	would	AUX
taxlaw-2804	666	3	be	be	AUX
taxlaw-2804	666	4	the	the	DET
taxlaw-2804	666	5	case	case	NOUN
taxlaw-2804	666	6	if	if	SCONJ
taxlaw-2804	666	7	,	,	PUNCT
taxlaw-2804	666	8	for	for	ADP
taxlaw-2804	666	9	example	example	NOUN
taxlaw-2804	666	10	,	,	PUNCT
taxlaw-2804	666	11	the	the	DET
taxlaw-2804	666	12	facts	fact	NOUN
taxlaw-2804	666	13	were	be	AUX
taxlaw-2804	666	14	the	the	DET
taxlaw-2804	666	15	same	same	ADJ
taxlaw-2804	666	16	except	except	SCONJ
taxlaw-2804	666	17	that	that	SCONJ
taxlaw-2804	666	18	a	a	PRON
taxlaw-2804	666	19	was	be	AUX
taxlaw-2804	666	20	subject	subject	ADJ
taxlaw-2804	666	21	to	to	ADP
taxlaw-2804	666	22	a	a	DET
taxlaw-2804	666	23	lower	low	ADJ
taxlaw-2804	666	24	rate	rate	NOUN
taxlaw-2804	666	25	of	of	ADP
taxlaw-2804	666	26	tax	tax	NOUN
taxlaw-2804	666	27	than	than	ADP
taxlaw-2804	666	28	b.	b.	PROPN
taxlaw-2804	666	29	however	however	ADV
taxlaw-2804	666	30	,	,	PUNCT
taxlaw-2804	666	31	in	in	ADP
taxlaw-2804	666	32	such	such	DET
taxlaw-2804	666	33	a	a	DET
taxlaw-2804	666	34	case	case	NOUN
taxlaw-2804	666	35	,	,	PUNCT
taxlaw-2804	666	36	the	the	DET
taxlaw-2804	666	37	parties	party	NOUN
taxlaw-2804	666	38	would	would	AUX
taxlaw-2804	666	39	likely	likely	ADV
taxlaw-2804	666	40	opt	opt	VERB
taxlaw-2804	666	41	for	for	ADP
taxlaw-2804	666	42	the	the	DET
taxlaw-2804	666	43	remedial	remedial	ADJ
taxlaw-2804	666	44	method	method	NOUN
taxlaw-2804	666	45	even	even	ADV
taxlaw-2804	666	46	under	under	ADP
taxlaw-2804	666	47	current	current	ADJ
taxlaw-2804	666	48	law	law	NOUN
taxlaw-2804	666	49	,	,	PUNCT
taxlaw-2804	666	50	so	so	ADV
taxlaw-2804	666	51	mandating	mandate	VERB
taxlaw-2804	666	52	use	use	NOUN
taxlaw-2804	666	53	of	of	ADP
taxlaw-2804	666	54	the	the	DET
taxlaw-2804	666	55	remedial	remedial	ADJ
taxlaw-2804	666	56	method	method	NOUN
taxlaw-2804	666	57	should	should	AUX
taxlaw-2804	666	58	not	not	PART
taxlaw-2804	666	59	result	result	VERB
taxlaw-2804	666	60	in	in	ADP
taxlaw-2804	666	61	tax	tax	NOUN
taxlaw-2804	666	62	revenue	revenue	NOUN
taxlaw-2804	666	63	loss	loss	NOUN
taxlaw-2804	666	64	.	.	PUNCT
taxlaw-2804	667	1	moreover	moreover	ADV
taxlaw-2804	667	2	,	,	PUNCT
taxlaw-2804	667	3	because	because	SCONJ
taxlaw-2804	667	4	the	the	DET
taxlaw-2804	667	5	remedial	remedial	ADJ
taxlaw-2804	667	6	method	method	NOUN
taxlaw-2804	667	7	results	result	NOUN
taxlaw-2804	667	8	in	in	ADP
taxlaw-2804	667	9	tax	tax	NOUN
taxlaw-2804	667	10	consequences	consequence	NOUN
taxlaw-2804	667	11	that	that	PRON
taxlaw-2804	667	12	more	more	ADV
taxlaw-2804	667	13	accurately	accurately	ADV
taxlaw-2804	667	14	reflect	reflect	VERB
taxlaw-2804	667	15	economic	economic	ADJ
taxlaw-2804	667	16	274	274	NUM
taxlaw-2804	667	17	columbia	columbia	PROPN
taxlaw-2804	667	18	journal	journal	NOUN
taxlaw-2804	667	19	of	of	ADP
taxlaw-2804	667	20	tax	tax	NOUN
taxlaw-2804	667	21	law	law	NOUN
taxlaw-2804	668	1	[	[	X
taxlaw-2804	668	2	vol.2:247	vol.2:247	PROPN
taxlaw-2804	668	3	table	table	NOUN
taxlaw-2804	668	4	7	7	NUM
taxlaw-2804	668	5	:	:	PUNCT
taxlaw-2804	668	6	traditional	traditional	ADJ
taxlaw-2804	668	7	method	method	NOUN
taxlaw-2804	668	8	year	year	NOUN
taxlaw-2804	668	9	year	year	NOUN
taxlaw-2804	668	10	1	1	NUM
taxlaw-2804	668	11	(	(	PUNCT
taxlaw-2804	668	12	sale	sale	NOUN
taxlaw-2804	668	13	of	of	ADP
taxlaw-2804	668	14	the	the	DET
taxlaw-2804	668	15	land	land	NOUN
taxlaw-2804	668	16	)	)	PUNCT
taxlaw-2804	668	17	year	year	NOUN
taxlaw-2804	668	18	5	5	NUM
taxlaw-2804	668	19	(	(	PUNCT
taxlaw-2804	668	20	liquidation	liquidation	NOUN
taxlaw-2804	668	21	of	of	ADP
taxlaw-2804	668	22	partnership	partnership	NOUN
taxlaw-2804	668	23	)	)	PUNCT
taxlaw-2804	668	24	years	year	NOUN
taxlaw-2804	668	25	1	1	NUM
taxlaw-2804	668	26	and	and	CCONJ
taxlaw-2804	668	27	5	5	NUM
taxlaw-2804	668	28	tax	tax	NOUN
taxlaw-2804	668	29	gain	gain	NOUN
taxlaw-2804	668	30	or	or	CCONJ
taxlaw-2804	668	31	loss	loss	NOUN
taxlaw-2804	668	32	recognized	recognize	VERB
taxlaw-2804	668	33	by	by	ADP
taxlaw-2804	668	34	a	a	DET
taxlaw-2804	668	35	$	$	SYM
taxlaw-2804	668	36	5,000	5,000	NUM
taxlaw-2804	668	37	gain	gain	NOUN
taxlaw-2804	668	38	$	$	SYM
taxlaw-2804	668	39	2,500	2,500	NUM
taxlaw-2804	668	40	gain	gain	NOUN
taxlaw-2804	668	41	tax	tax	NOUN
taxlaw-2804	668	42	collected	collect	VERB
taxlaw-2804	668	43	from	from	ADP
taxlaw-2804	668	44	a	a	DET
taxlaw-2804	668	45	$	$	SYM
taxlaw-2804	668	46	1,750	1,750	NUM
taxlaw-2804	668	47	$	$	SYM
taxlaw-2804	668	48	375	375	NUM
taxlaw-2804	668	49	tax	tax	NOUN
taxlaw-2804	668	50	gain	gain	NOUN
taxlaw-2804	668	51	or	or	CCONJ
taxlaw-2804	668	52	loss	loss	NOUN
taxlaw-2804	668	53	recognized	recognize	VERB
taxlaw-2804	668	54	by	by	ADP
taxlaw-2804	668	55	b	b	PROPN
taxlaw-2804	668	56	$	$	SYM
taxlaw-2804	668	57	0	0	NUM
taxlaw-2804	668	58	$	$	SYM
taxlaw-2804	668	59	2,500	2,500	NUM
taxlaw-2804	668	60	loss	loss	NOUN
taxlaw-2804	668	61	tax	tax	NOUN
taxlaw-2804	668	62	collected	collect	VERB
taxlaw-2804	668	63	from	from	ADP
taxlaw-2804	668	64	b	b	PROPN
taxlaw-2804	668	65	$	$	SYM
taxlaw-2804	668	66	0	0	NUM
taxlaw-2804	668	67	$	$	SYM
taxlaw-2804	668	68	0	0	NUM
taxlaw-2804	668	69	total	total	ADJ
taxlaw-2804	668	70	tax	tax	NOUN
taxlaw-2804	668	71	collected	collect	VERB
taxlaw-2804	668	72	$	$	SYM
taxlaw-2804	668	73	1,750	1,750	NUM
taxlaw-2804	668	74	$	$	SYM
taxlaw-2804	668	75	375	375	NUM
taxlaw-2804	668	76	$	$	SYM
taxlaw-2804	668	77	2,125	2,125	NUM
taxlaw-2804	668	78	table	table	NOUN
taxlaw-2804	668	79	8	8	NUM
taxlaw-2804	668	80	:	:	PUNCT
taxlaw-2804	668	81	remedial	remedial	ADJ
taxlaw-2804	668	82	method	method	NOUN
taxlaw-2804	668	83	year	year	NOUN
taxlaw-2804	668	84	year	year	NOUN
taxlaw-2804	668	85	1	1	NUM
taxlaw-2804	668	86	(	(	PUNCT
taxlaw-2804	668	87	sale	sale	NOUN
taxlaw-2804	668	88	of	of	ADP
taxlaw-2804	668	89	the	the	DET
taxlaw-2804	668	90	land	land	NOUN
taxlaw-2804	668	91	)	)	PUNCT
taxlaw-2804	668	92	year	year	NOUN
taxlaw-2804	668	93	5	5	NUM
taxlaw-2804	668	94	(	(	PUNCT
taxlaw-2804	668	95	liquidation	liquidation	NOUN
taxlaw-2804	668	96	of	of	ADP
taxlaw-2804	668	97	partnership	partnership	NOUN
taxlaw-2804	668	98	)	)	PUNCT
taxlaw-2804	668	99	years	year	NOUN
taxlaw-2804	668	100	1	1	NUM
taxlaw-2804	668	101	and	and	CCONJ
taxlaw-2804	668	102	5	5	NUM
taxlaw-2804	668	103	tax	tax	NOUN
taxlaw-2804	668	104	gain	gain	NOUN
taxlaw-2804	668	105	or	or	CCONJ
taxlaw-2804	668	106	loss	loss	NOUN
taxlaw-2804	668	107	recognized	recognize	VERB
taxlaw-2804	668	108	by	by	ADP
taxlaw-2804	668	109	a	a	DET
taxlaw-2804	668	110	$	$	SYM
taxlaw-2804	668	111	7,500	7,500	NUM
taxlaw-2804	668	112	gain	gain	NOUN
taxlaw-2804	668	113	$	$	SYM
taxlaw-2804	668	114	0	0	NUM
taxlaw-2804	668	115	tax	tax	NOUN
taxlaw-2804	668	116	collected	collect	VERB
taxlaw-2804	668	117	from	from	ADP
taxlaw-2804	668	118	a	a	DET
taxlaw-2804	668	119	$	$	SYM
taxlaw-2804	668	120	2,625	2,625	NUM
taxlaw-2804	668	121	$	$	SYM
taxlaw-2804	668	122	0	0	NUM
taxlaw-2804	668	123	tax	tax	NOUN
taxlaw-2804	668	124	gain	gain	NOUN
taxlaw-2804	668	125	or	or	CCONJ
taxlaw-2804	668	126	loss	loss	NOUN
taxlaw-2804	668	127	recognized	recognize	VERB
taxlaw-2804	668	128	by	by	ADP
taxlaw-2804	668	129	b	b	PROPN
taxlaw-2804	668	130	$	$	SYM
taxlaw-2804	668	131	2,500	2,500	NUM
taxlaw-2804	668	132	loss	loss	NOUN
taxlaw-2804	668	133	$	$	SYM
taxlaw-2804	668	134	0	0	NUM
taxlaw-2804	668	135	tax	tax	NOUN
taxlaw-2804	668	136	collected	collect	VERB
taxlaw-2804	668	137	from	from	ADP
taxlaw-2804	668	138	b	b	PROPN
taxlaw-2804	668	139	$	$	SYM
taxlaw-2804	668	140	0	0	NUM
taxlaw-2804	668	141	$	$	SYM
taxlaw-2804	668	142	0	0	NUM
taxlaw-2804	668	143	total	total	ADJ
taxlaw-2804	668	144	tax	tax	NOUN
taxlaw-2804	668	145	collected	collect	VERB
taxlaw-2804	668	146	$	$	SYM
taxlaw-2804	668	147	2,625	2,625	NUM
taxlaw-2804	668	148	$	$	SYM
taxlaw-2804	668	149	0	0	NUM
taxlaw-2804	668	150	$	$	SYM
taxlaw-2804	668	151	2,625	2,625	NUM
taxlaw-2804	668	152	iii	iii	NOUN
taxlaw-2804	668	153	.	.	PUNCT
taxlaw-2804	669	1	existing	exist	VERB
taxlaw-2804	669	2	law	law	NOUN
taxlaw-2804	669	3	under	under	ADP
taxlaw-2804	669	4	§	§	PROPN
taxlaw-2804	669	5	754	754	NUM
taxlaw-2804	669	6	section	section	NOUN
taxlaw-2804	669	7	754	754	NUM
taxlaw-2804	669	8	is	be	AUX
taxlaw-2804	669	9	a	a	DET
taxlaw-2804	669	10	provision	provision	NOUN
taxlaw-2804	669	11	that	that	PRON
taxlaw-2804	669	12	allows	allow	VERB
taxlaw-2804	669	13	a	a	DET
taxlaw-2804	669	14	partnership	partnership	NOUN
taxlaw-2804	669	15	to	to	PART
taxlaw-2804	669	16	make	make	VERB
taxlaw-2804	669	17	an	an	DET
taxlaw-2804	669	18	election	election	NOUN
taxlaw-2804	669	19	that	that	PRON
taxlaw-2804	669	20	will	will	AUX
taxlaw-2804	669	21	generally	generally	ADV
taxlaw-2804	669	22	dictate	dictate	VERB
taxlaw-2804	669	23	whether	whether	SCONJ
taxlaw-2804	669	24	or	or	CCONJ
taxlaw-2804	669	25	not	not	PART
taxlaw-2804	669	26	the	the	DET
taxlaw-2804	669	27	partnership	partnership	NOUN
taxlaw-2804	669	28	will	will	AUX
taxlaw-2804	669	29	adjust	adjust	VERB
taxlaw-2804	669	30	its	its	PRON
taxlaw-2804	669	31	basis	basis	NOUN
taxlaw-2804	669	32	in	in	ADP
taxlaw-2804	669	33	its	its	PRON
taxlaw-2804	669	34	assets	asset	NOUN
taxlaw-2804	669	35	following	follow	VERB
taxlaw-2804	669	36	a	a	DET
taxlaw-2804	669	37	transfer	transfer	NOUN
taxlaw-2804	669	38	of	of	ADP
taxlaw-2804	669	39	an	an	DET
taxlaw-2804	669	40	interest	interest	NOUN
taxlaw-2804	669	41	in	in	ADP
taxlaw-2804	669	42	the	the	DET
taxlaw-2804	669	43	partnership	partnership	NOUN
taxlaw-2804	669	44	or	or	CCONJ
taxlaw-2804	669	45	following	follow	VERB
taxlaw-2804	669	46	certain	certain	ADJ
taxlaw-2804	669	47	distributions	distribution	NOUN
taxlaw-2804	669	48	made	make	VERB
taxlaw-2804	669	49	by	by	ADP
taxlaw-2804	669	50	the	the	DET
taxlaw-2804	669	51	partnership	partnership	NOUN
taxlaw-2804	669	52	.	.	PUNCT
taxlaw-2804	670	1	this	this	DET
taxlaw-2804	670	2	part	part	NOUN
taxlaw-2804	670	3	discusses	discuss	VERB
taxlaw-2804	670	4	the	the	DET
taxlaw-2804	670	5	mechanics	mechanic	NOUN
taxlaw-2804	670	6	of	of	ADP
taxlaw-2804	670	7	§	§	PROPN
taxlaw-2804	670	8	754	754	NUM
taxlaw-2804	670	9	in	in	ADP
taxlaw-2804	670	10	detail	detail	NOUN
taxlaw-2804	670	11	.	.	PUNCT
taxlaw-2804	671	1	when	when	SCONJ
taxlaw-2804	671	2	one	one	NUM
taxlaw-2804	671	3	partner	partner	NOUN
taxlaw-2804	671	4	sells	sell	VERB
taxlaw-2804	671	5	his	his	PRON
taxlaw-2804	671	6	or	or	CCONJ
taxlaw-2804	671	7	her	her	PRON
taxlaw-2804	671	8	interest	interest	NOUN
taxlaw-2804	671	9	in	in	ADP
taxlaw-2804	671	10	a	a	DET
taxlaw-2804	671	11	partnership	partnership	NOUN
taxlaw-2804	671	12	to	to	ADP
taxlaw-2804	671	13	another	another	DET
taxlaw-2804	671	14	person	person	NOUN
taxlaw-2804	671	15	,	,	PUNCT
taxlaw-2804	671	16	unless	unless	SCONJ
taxlaw-2804	671	17	a	a	DET
taxlaw-2804	671	18	§	§	PROPN
taxlaw-2804	671	19	754	754	NUM
taxlaw-2804	671	20	election	election	NOUN
taxlaw-2804	671	21	is	be	AUX
taxlaw-2804	671	22	in	in	ADP
taxlaw-2804	671	23	effect	effect	NOUN
taxlaw-2804	671	24	,	,	PUNCT
taxlaw-2804	671	25	generally	generally	ADV
taxlaw-2804	671	26	the	the	DET
taxlaw-2804	671	27	sale	sale	NOUN
taxlaw-2804	671	28	will	will	AUX
taxlaw-2804	671	29	have	have	VERB
taxlaw-2804	671	30	no	no	DET
taxlaw-2804	671	31	impact	impact	NOUN
taxlaw-2804	671	32	on	on	ADP
taxlaw-2804	671	33	the	the	DET
taxlaw-2804	671	34	consequences	consequence	NOUN
taxlaw-2804	671	35	,	,	PUNCT
taxlaw-2804	671	36	the	the	DET
taxlaw-2804	671	37	remedial	remedial	ADJ
taxlaw-2804	671	38	method	method	NOUN
taxlaw-2804	671	39	still	still	ADV
taxlaw-2804	671	40	results	result	VERB
taxlaw-2804	671	41	in	in	ADP
taxlaw-2804	671	42	a	a	DET
taxlaw-2804	671	43	more	more	ADV
taxlaw-2804	671	44	accurate	accurate	ADJ
taxlaw-2804	671	45	measure	measure	NOUN
taxlaw-2804	671	46	of	of	ADP
taxlaw-2804	671	47	tax	tax	NOUN
taxlaw-2804	671	48	liability	liability	NOUN
taxlaw-2804	671	49	even	even	ADV
taxlaw-2804	671	50	in	in	ADP
taxlaw-2804	671	51	cases	case	NOUN
taxlaw-2804	671	52	in	in	ADP
taxlaw-2804	671	53	which	which	PRON
taxlaw-2804	671	54	it	it	PRON
taxlaw-2804	671	55	results	result	VERB
taxlaw-2804	671	56	in	in	ADP
taxlaw-2804	671	57	a	a	DET
taxlaw-2804	671	58	lower	low	ADJ
taxlaw-2804	671	59	amount	amount	NOUN
taxlaw-2804	671	60	of	of	ADP
taxlaw-2804	671	61	tax	tax	NOUN
taxlaw-2804	671	62	liability	liability	NOUN
taxlaw-2804	671	63	.	.	PUNCT
taxlaw-2804	672	1	2011	2011	NUM
taxlaw-2804	672	2	]	]	PUNCT
taxlaw-2804	672	3	making	make	VERB
taxlaw-2804	672	4	partnerships	partnership	NOUN
taxlaw-2804	672	5	work	work	VERB
taxlaw-2804	672	6	for	for	ADP
taxlaw-2804	672	7	mom	mom	NOUN
taxlaw-2804	672	8	and	and	CCONJ
taxlaw-2804	672	9	pop	pop	NOUN
taxlaw-2804	672	10	and	and	CCONJ
taxlaw-2804	672	11	everyone	everyone	PRON
taxlaw-2804	672	12	else	else	ADV
taxlaw-2804	672	13	275	275	NUM
taxlaw-2804	672	14	partnership‟s	partnership‟s	ADJ
taxlaw-2804	672	15	basis	basis	NOUN
taxlaw-2804	672	16	in	in	ADP
taxlaw-2804	672	17	its	its	PRON
taxlaw-2804	672	18	assets	asset	NOUN
taxlaw-2804	672	19	.	.	PUNCT
taxlaw-2804	673	1	86	86	NUM
taxlaw-2804	673	2	as	as	ADP
taxlaw-2804	673	3	a	a	DET
taxlaw-2804	673	4	result	result	NOUN
taxlaw-2804	673	5	,	,	PUNCT
taxlaw-2804	673	6	if	if	SCONJ
taxlaw-2804	673	7	a	a	DET
taxlaw-2804	673	8	§	§	PROPN
taxlaw-2804	673	9	754	754	NUM
taxlaw-2804	673	10	election	election	NOUN
taxlaw-2804	673	11	is	be	AUX
taxlaw-2804	673	12	not	not	PART
taxlaw-2804	673	13	in	in	ADP
taxlaw-2804	673	14	effect	effect	NOUN
taxlaw-2804	673	15	,	,	PUNCT
taxlaw-2804	673	16	gain	gain	VERB
taxlaw-2804	673	17	attributable	attributable	ADJ
taxlaw-2804	673	18	to	to	ADP
taxlaw-2804	673	19	an	an	DET
taxlaw-2804	673	20	increase	increase	NOUN
taxlaw-2804	673	21	in	in	ADP
taxlaw-2804	673	22	the	the	DET
taxlaw-2804	673	23	value	value	NOUN
taxlaw-2804	673	24	of	of	ADP
taxlaw-2804	673	25	a	a	DET
taxlaw-2804	673	26	partnership‟s	partnership‟s	ADJ
taxlaw-2804	673	27	assets	asset	NOUN
taxlaw-2804	673	28	potentially	potentially	ADV
taxlaw-2804	673	29	will	will	AUX
taxlaw-2804	673	30	be	be	AUX
taxlaw-2804	673	31	recognized	recognize	VERB
taxlaw-2804	673	32	twice	twice	ADV
taxlaw-2804	673	33	for	for	ADP
taxlaw-2804	673	34	tax	tax	NOUN
taxlaw-2804	673	35	purposes	purpose	NOUN
taxlaw-2804	673	36	–	–	PUNCT
taxlaw-2804	673	37	first	first	ADV
taxlaw-2804	673	38	on	on	ADP
taxlaw-2804	673	39	sale	sale	NOUN
taxlaw-2804	673	40	of	of	ADP
taxlaw-2804	673	41	an	an	DET
taxlaw-2804	673	42	interest	interest	NOUN
taxlaw-2804	673	43	in	in	ADP
taxlaw-2804	673	44	the	the	DET
taxlaw-2804	673	45	partnership	partnership	NOUN
taxlaw-2804	673	46	and	and	CCONJ
taxlaw-2804	673	47	second	second	ADJ
taxlaw-2804	673	48	on	on	ADP
taxlaw-2804	673	49	sale	sale	NOUN
taxlaw-2804	673	50	by	by	ADP
taxlaw-2804	673	51	the	the	DET
taxlaw-2804	673	52	partnership	partnership	NOUN
taxlaw-2804	673	53	of	of	ADP
taxlaw-2804	673	54	its	its	PRON
taxlaw-2804	673	55	assets	asset	NOUN
taxlaw-2804	673	56	.	.	PUNCT
taxlaw-2804	674	1	by	by	ADP
taxlaw-2804	674	2	making	make	VERB
taxlaw-2804	674	3	a	a	DET
taxlaw-2804	674	4	§	§	ADJ
taxlaw-2804	674	5	754	754	NUM
taxlaw-2804	674	6	election	election	NOUN
taxlaw-2804	674	7	,	,	PUNCT
taxlaw-2804	674	8	the	the	DET
taxlaw-2804	674	9	partnership	partnership	NOUN
taxlaw-2804	674	10	effectively	effectively	ADV
taxlaw-2804	674	11	eliminates	eliminate	VERB
taxlaw-2804	674	12	the	the	DET
taxlaw-2804	674	13	second	second	ADJ
taxlaw-2804	674	14	,	,	PUNCT
taxlaw-2804	674	15	duplicative	duplicative	ADJ
taxlaw-2804	674	16	tax	tax	NOUN
taxlaw-2804	674	17	gain	gain	NOUN
taxlaw-2804	674	18	.	.	PUNCT
taxlaw-2804	675	1	87	87	NUM
taxlaw-2804	675	2	special	special	ADJ
taxlaw-2804	675	3	rules	rule	NOUN
taxlaw-2804	675	4	apply	apply	VERB
taxlaw-2804	675	5	in	in	ADP
taxlaw-2804	675	6	the	the	DET
taxlaw-2804	675	7	case	case	NOUN
taxlaw-2804	675	8	of	of	ADP
taxlaw-2804	675	9	partnerships	partnership	NOUN
taxlaw-2804	675	10	that	that	PRON
taxlaw-2804	675	11	hold	hold	VERB
taxlaw-2804	675	12	assets	asset	NOUN
taxlaw-2804	675	13	that	that	PRON
taxlaw-2804	675	14	have	have	AUX
taxlaw-2804	675	15	declined	decline	VERB
taxlaw-2804	675	16	in	in	ADP
taxlaw-2804	675	17	value	value	NOUN
taxlaw-2804	675	18	.	.	PUNCT
taxlaw-2804	676	1	88	88	NUM
taxlaw-2804	676	2	finally	finally	ADV
taxlaw-2804	676	3	,	,	PUNCT
taxlaw-2804	676	4	once	once	SCONJ
taxlaw-2804	676	5	a	a	DET
taxlaw-2804	676	6	partnership	partnership	NOUN
taxlaw-2804	676	7	files	file	VERB
taxlaw-2804	676	8	a	a	DET
taxlaw-2804	676	9	§	§	PROPN
taxlaw-2804	676	10	754	754	NUM
taxlaw-2804	676	11	election	election	NOUN
taxlaw-2804	676	12	,	,	PUNCT
taxlaw-2804	676	13	the	the	DET
taxlaw-2804	676	14	election	election	NOUN
taxlaw-2804	676	15	generally	generally	ADV
taxlaw-2804	676	16	will	will	AUX
taxlaw-2804	676	17	apply	apply	VERB
taxlaw-2804	676	18	to	to	ADP
taxlaw-2804	676	19	all	all	DET
taxlaw-2804	676	20	transfers	transfer	NOUN
taxlaw-2804	676	21	that	that	PRON
taxlaw-2804	676	22	occur	occur	VERB
taxlaw-2804	676	23	in	in	ADP
taxlaw-2804	676	24	the	the	DET
taxlaw-2804	676	25	year	year	NOUN
taxlaw-2804	676	26	with	with	ADP
taxlaw-2804	676	27	respect	respect	NOUN
taxlaw-2804	676	28	to	to	ADP
taxlaw-2804	676	29	which	which	PRON
taxlaw-2804	676	30	the	the	DET
taxlaw-2804	676	31	election	election	NOUN
taxlaw-2804	676	32	was	be	AUX
taxlaw-2804	676	33	filed	file	VERB
taxlaw-2804	676	34	or	or	CCONJ
taxlaw-2804	676	35	any	any	DET
taxlaw-2804	676	36	subsequent	subsequent	ADJ
taxlaw-2804	676	37	year	year	NOUN
taxlaw-2804	676	38	.	.	PUNCT
taxlaw-2804	677	1	89	89	NUM
taxlaw-2804	677	2	a.	a.	NOUN
taxlaw-2804	677	3	section	section	NOUN
taxlaw-2804	677	4	754	754	NUM
taxlaw-2804	677	5	elections	election	NOUN
taxlaw-2804	677	6	and	and	CCONJ
taxlaw-2804	677	7	built	build	VERB
taxlaw-2804	677	8	-	-	PUNCT
taxlaw-2804	677	9	in	in	ADP
taxlaw-2804	677	10	gain	gain	NOUN
taxlaw-2804	677	11	assets	asset	NOUN
taxlaw-2804	677	12	the	the	DET
taxlaw-2804	677	13	mechanics	mechanic	NOUN
taxlaw-2804	677	14	of	of	ADP
taxlaw-2804	677	15	a	a	DET
taxlaw-2804	677	16	§	§	ADJ
taxlaw-2804	677	17	754	754	NUM
taxlaw-2804	677	18	election	election	NOUN
taxlaw-2804	677	19	in	in	ADP
taxlaw-2804	677	20	the	the	DET
taxlaw-2804	677	21	context	context	NOUN
taxlaw-2804	677	22	of	of	ADP
taxlaw-2804	677	23	a	a	DET
taxlaw-2804	677	24	partnership	partnership	NOUN
taxlaw-2804	677	25	that	that	PRON
taxlaw-2804	677	26	holds	hold	VERB
taxlaw-2804	677	27	assets	asset	NOUN
taxlaw-2804	677	28	that	that	PRON
taxlaw-2804	677	29	have	have	AUX
taxlaw-2804	677	30	appreciated	appreciate	VERB
taxlaw-2804	677	31	in	in	ADP
taxlaw-2804	677	32	value	value	NOUN
taxlaw-2804	677	33	can	can	AUX
taxlaw-2804	677	34	be	be	AUX
taxlaw-2804	677	35	more	more	ADV
taxlaw-2804	677	36	fully	fully	ADV
taxlaw-2804	677	37	demonstrated	demonstrate	VERB
taxlaw-2804	677	38	by	by	ADP
taxlaw-2804	677	39	an	an	DET
taxlaw-2804	677	40	example	example	NOUN
taxlaw-2804	677	41	.	.	PUNCT
taxlaw-2804	678	1	for	for	ADP
taxlaw-2804	678	2	purposes	purpose	NOUN
taxlaw-2804	678	3	of	of	ADP
taxlaw-2804	678	4	the	the	DET
taxlaw-2804	678	5	example	example	NOUN
taxlaw-2804	678	6	,	,	PUNCT
taxlaw-2804	678	7	assume	assume	VERB
taxlaw-2804	678	8	the	the	DET
taxlaw-2804	678	9	following	follow	VERB
taxlaw-2804	678	10	facts	fact	NOUN
taxlaw-2804	678	11	:	:	PUNCT
taxlaw-2804	678	12	example	example	NOUN
taxlaw-2804	679	1	6	6	NUM
taxlaw-2804	679	2	.	.	X
taxlaw-2804	680	1	two	two	NUM
taxlaw-2804	680	2	individuals	individual	NOUN
taxlaw-2804	680	3	,	,	PUNCT
taxlaw-2804	680	4	a	a	PRON
taxlaw-2804	680	5	and	and	CCONJ
taxlaw-2804	680	6	b	b	NOUN
taxlaw-2804	680	7	,	,	PUNCT
taxlaw-2804	680	8	each	each	PRON
taxlaw-2804	680	9	contribute	contribute	VERB
taxlaw-2804	680	10	$	$	SYM
taxlaw-2804	680	11	100	100	NUM
taxlaw-2804	680	12	in	in	ADP
taxlaw-2804	680	13	exchange	exchange	NOUN
taxlaw-2804	680	14	for	for	ADP
taxlaw-2804	680	15	a	a	DET
taxlaw-2804	680	16	50	50	NUM
taxlaw-2804	680	17	%	%	NOUN
taxlaw-2804	680	18	interest	interest	NOUN
taxlaw-2804	680	19	in	in	ADP
taxlaw-2804	680	20	a	a	DET
taxlaw-2804	680	21	newly	newly	ADV
taxlaw-2804	680	22	formed	form	VERB
taxlaw-2804	680	23	entity	entity	NOUN
taxlaw-2804	680	24	treated	treat	VERB
taxlaw-2804	680	25	as	as	ADP
taxlaw-2804	680	26	a	a	DET
taxlaw-2804	680	27	partnership	partnership	NOUN
taxlaw-2804	680	28	for	for	ADP
taxlaw-2804	680	29	tax	tax	NOUN
taxlaw-2804	680	30	purposes	purpose	NOUN
taxlaw-2804	680	31	.	.	PUNCT
taxlaw-2804	681	1	as	as	ADP
taxlaw-2804	681	2	a	a	DET
taxlaw-2804	681	3	result	result	NOUN
taxlaw-2804	681	4	,	,	PUNCT
taxlaw-2804	681	5	each	each	DET
taxlaw-2804	681	6	partner	partner	NOUN
taxlaw-2804	681	7	will	will	AUX
taxlaw-2804	681	8	have	have	VERB
taxlaw-2804	681	9	a	a	DET
taxlaw-2804	681	10	basis	basis	NOUN
taxlaw-2804	681	11	in	in	ADP
taxlaw-2804	681	12	his	his	PRON
taxlaw-2804	681	13	or	or	CCONJ
taxlaw-2804	681	14	her	her	PRON
taxlaw-2804	681	15	interest	interest	NOUN
taxlaw-2804	681	16	in	in	ADP
taxlaw-2804	681	17	the	the	DET
taxlaw-2804	681	18	partnership	partnership	NOUN
taxlaw-2804	681	19	equal	equal	ADJ
taxlaw-2804	681	20	to	to	ADP
taxlaw-2804	681	21	$	$	SYM
taxlaw-2804	681	22	100	100	NUM
taxlaw-2804	681	23	.	.	PUNCT
taxlaw-2804	682	1	90	90	NUM
taxlaw-2804	682	2	the	the	DET
taxlaw-2804	682	3	partnership	partnership	NOUN
taxlaw-2804	682	4	uses	use	VERB
taxlaw-2804	682	5	the	the	DET
taxlaw-2804	682	6	cash	cash	NOUN
taxlaw-2804	682	7	contributed	contribute	VERB
taxlaw-2804	682	8	by	by	ADP
taxlaw-2804	682	9	the	the	DET
taxlaw-2804	682	10	partners	partner	NOUN
taxlaw-2804	682	11	to	to	PART
taxlaw-2804	682	12	acquire	acquire	VERB
taxlaw-2804	682	13	a	a	DET
taxlaw-2804	682	14	parcel	parcel	NOUN
taxlaw-2804	682	15	of	of	ADP
taxlaw-2804	682	16	land	land	NOUN
taxlaw-2804	682	17	for	for	ADP
taxlaw-2804	682	18	$	$	SYM
taxlaw-2804	682	19	200	200	NUM
taxlaw-2804	682	20	,	,	PUNCT
taxlaw-2804	682	21	so	so	SCONJ
taxlaw-2804	682	22	that	that	SCONJ
taxlaw-2804	682	23	the	the	DET
taxlaw-2804	682	24	partnership‟s	partnership‟s	ADJ
taxlaw-2804	682	25	initial	initial	ADJ
taxlaw-2804	682	26	tax	tax	NOUN
taxlaw-2804	682	27	basis	basis	NOUN
taxlaw-2804	682	28	in	in	ADP
taxlaw-2804	682	29	the	the	DET
taxlaw-2804	682	30	land	land	NOUN
taxlaw-2804	682	31	is	be	AUX
taxlaw-2804	682	32	$	$	SYM
taxlaw-2804	682	33	200	200	NUM
taxlaw-2804	682	34	.	.	PUNCT
taxlaw-2804	683	1	over	over	ADP
taxlaw-2804	683	2	time	time	NOUN
taxlaw-2804	683	3	,	,	PUNCT
taxlaw-2804	683	4	the	the	DET
taxlaw-2804	683	5	value	value	NOUN
taxlaw-2804	683	6	of	of	ADP
taxlaw-2804	683	7	the	the	DET
taxlaw-2804	683	8	land	land	NOUN
taxlaw-2804	683	9	increases	increase	NOUN
taxlaw-2804	683	10	.	.	PUNCT
taxlaw-2804	684	1	two	two	NUM
taxlaw-2804	684	2	years	year	NOUN
taxlaw-2804	684	3	after	after	ADP
taxlaw-2804	684	4	the	the	DET
taxlaw-2804	684	5	formation	formation	NOUN
taxlaw-2804	684	6	of	of	ADP
taxlaw-2804	684	7	the	the	DET
taxlaw-2804	684	8	partnership	partnership	NOUN
taxlaw-2804	684	9	,	,	PUNCT
taxlaw-2804	684	10	when	when	SCONJ
taxlaw-2804	684	11	the	the	DET
taxlaw-2804	684	12	value	value	NOUN
taxlaw-2804	684	13	of	of	ADP
taxlaw-2804	684	14	the	the	DET
taxlaw-2804	684	15	land	land	NOUN
taxlaw-2804	684	16	is	be	AUX
taxlaw-2804	684	17	$	$	SYM
taxlaw-2804	684	18	300	300	NUM
taxlaw-2804	684	19	and	and	CCONJ
taxlaw-2804	684	20	the	the	DET
taxlaw-2804	684	21	partnership	partnership	NOUN
taxlaw-2804	684	22	holds	hold	VERB
taxlaw-2804	684	23	no	no	DET
taxlaw-2804	684	24	other	other	ADJ
taxlaw-2804	684	25	assets	asset	NOUN
taxlaw-2804	684	26	and	and	CCONJ
taxlaw-2804	684	27	owes	owe	VERB
taxlaw-2804	684	28	no	no	DET
taxlaw-2804	684	29	liabilities	liability	NOUN
taxlaw-2804	684	30	,	,	PUNCT
taxlaw-2804	684	31	a	a	PRON
taxlaw-2804	684	32	sells	sell	VERB
taxlaw-2804	684	33	his	his	PRON
taxlaw-2804	684	34	or	or	CCONJ
taxlaw-2804	684	35	her	her	PRON
taxlaw-2804	684	36	interest	interest	NOUN
taxlaw-2804	684	37	in	in	ADP
taxlaw-2804	684	38	the	the	DET
taxlaw-2804	684	39	partnership	partnership	NOUN
taxlaw-2804	684	40	to	to	ADP
taxlaw-2804	684	41	c	c	PROPN
taxlaw-2804	684	42	for	for	ADP
taxlaw-2804	684	43	$	$	SYM
taxlaw-2804	684	44	150	150	NUM
taxlaw-2804	684	45	.	.	PUNCT
taxlaw-2804	685	1	as	as	ADP
taxlaw-2804	685	2	a	a	DET
taxlaw-2804	685	3	result	result	NOUN
taxlaw-2804	685	4	of	of	ADP
taxlaw-2804	685	5	the	the	DET
taxlaw-2804	685	6	sale	sale	NOUN
taxlaw-2804	685	7	,	,	PUNCT
taxlaw-2804	685	8	a	a	PRON
taxlaw-2804	685	9	will	will	AUX
taxlaw-2804	685	10	recognize	recognize	VERB
taxlaw-2804	685	11	$	$	SYM
taxlaw-2804	685	12	50	50	NUM
taxlaw-2804	685	13	of	of	ADP
taxlaw-2804	685	14	gain	gain	NOUN
taxlaw-2804	685	15	for	for	ADP
taxlaw-2804	685	16	tax	tax	NOUN
taxlaw-2804	685	17	purposes	purpose	NOUN
taxlaw-2804	685	18	,	,	PUNCT
taxlaw-2804	685	19	which	which	PRON
taxlaw-2804	685	20	equals	equal	VERB
taxlaw-2804	685	21	the	the	DET
taxlaw-2804	685	22	excess	excess	NOUN
taxlaw-2804	685	23	of	of	ADP
taxlaw-2804	685	24	the	the	DET
taxlaw-2804	685	25	amount	amount	NOUN
taxlaw-2804	685	26	received	receive	VERB
taxlaw-2804	685	27	from	from	ADP
taxlaw-2804	685	28	c	c	PROPN
taxlaw-2804	685	29	over	over	ADP
taxlaw-2804	685	30	a‟s	a‟s	PROPN
taxlaw-2804	685	31	basis	basis	NOUN
taxlaw-2804	685	32	in	in	ADP
taxlaw-2804	685	33	his	his	PRON
taxlaw-2804	685	34	or	or	CCONJ
taxlaw-2804	685	35	her	her	PRON
taxlaw-2804	685	36	interest	interest	NOUN
taxlaw-2804	685	37	in	in	ADP
taxlaw-2804	685	38	the	the	DET
taxlaw-2804	685	39	partnership	partnership	NOUN
taxlaw-2804	685	40	.	.	PUNCT
taxlaw-2804	686	1	91	91	NUM
taxlaw-2804	686	2	c‟s	c‟s	PROPN
taxlaw-2804	686	3	initial	initial	ADJ
taxlaw-2804	686	4	basis	basis	NOUN
taxlaw-2804	686	5	in	in	ADP
taxlaw-2804	686	6	his	his	PRON
taxlaw-2804	686	7	or	or	CCONJ
taxlaw-2804	686	8	her	her	PRON
taxlaw-2804	686	9	interest	interest	NOUN
taxlaw-2804	686	10	in	in	ADP
taxlaw-2804	686	11	the	the	DET
taxlaw-2804	686	12	partnership	partnership	NOUN
taxlaw-2804	686	13	will	will	AUX
taxlaw-2804	686	14	be	be	AUX
taxlaw-2804	686	15	$	$	SYM
taxlaw-2804	686	16	150	150	NUM
taxlaw-2804	686	17	.	.	PUNCT
taxlaw-2804	687	1	92	92	NUM
taxlaw-2804	687	2	if	if	SCONJ
taxlaw-2804	687	3	the	the	DET
taxlaw-2804	687	4	partnership	partnership	NOUN
taxlaw-2804	687	5	does	do	AUX
taxlaw-2804	687	6	not	not	PART
taxlaw-2804	687	7	have	have	VERB
taxlaw-2804	687	8	a	a	DET
taxlaw-2804	687	9	§	§	ADJ
taxlaw-2804	687	10	754	754	NUM
taxlaw-2804	687	11	election	election	NOUN
taxlaw-2804	687	12	in	in	ADP
taxlaw-2804	687	13	effect	effect	NOUN
taxlaw-2804	687	14	,	,	PUNCT
taxlaw-2804	687	15	the	the	DET
taxlaw-2804	687	16	transfer	transfer	NOUN
taxlaw-2804	687	17	will	will	AUX
taxlaw-2804	687	18	have	have	VERB
taxlaw-2804	687	19	no	no	DET
taxlaw-2804	687	20	impact	impact	NOUN
taxlaw-2804	687	21	on	on	ADP
taxlaw-2804	687	22	the	the	DET
taxlaw-2804	687	23	partnership‟s	partnership‟s	ADJ
taxlaw-2804	687	24	basis	basis	NOUN
taxlaw-2804	687	25	in	in	ADP
taxlaw-2804	687	26	the	the	DET
taxlaw-2804	687	27	land	land	NOUN
taxlaw-2804	687	28	,	,	PUNCT
taxlaw-2804	687	29	and	and	CCONJ
taxlaw-2804	687	30	,	,	PUNCT
taxlaw-2804	687	31	thus	thus	ADV
taxlaw-2804	687	32	,	,	PUNCT
taxlaw-2804	687	33	under	under	ADP
taxlaw-2804	687	34	the	the	DET
taxlaw-2804	687	35	facts	fact	NOUN
taxlaw-2804	687	36	of	of	ADP
taxlaw-2804	687	37	example	example	NOUN
taxlaw-2804	687	38	6	6	NUM
taxlaw-2804	687	39	,	,	PUNCT
taxlaw-2804	687	40	the	the	DET
taxlaw-2804	687	41	partnership‟s	partnership‟s	ADJ
taxlaw-2804	687	42	basis	basis	NOUN
taxlaw-2804	687	43	in	in	ADP
taxlaw-2804	687	44	the	the	DET
taxlaw-2804	687	45	land	land	NOUN
taxlaw-2804	687	46	will	will	AUX
taxlaw-2804	687	47	remain	remain	VERB
taxlaw-2804	687	48	$	$	SYM
taxlaw-2804	687	49	200	200	NUM
taxlaw-2804	687	50	.	.	PUNCT
taxlaw-2804	688	1	93	93	NUM
taxlaw-2804	688	2	assume	assume	VERB
taxlaw-2804	688	3	,	,	PUNCT
taxlaw-2804	688	4	one	one	NUM
taxlaw-2804	688	5	year	year	NOUN
taxlaw-2804	688	6	after	after	ADP
taxlaw-2804	688	7	the	the	DET
taxlaw-2804	688	8	sale	sale	NOUN
taxlaw-2804	688	9	of	of	ADP
taxlaw-2804	688	10	a‟s	a‟s	PROPN
taxlaw-2804	688	11	interest	interest	NOUN
taxlaw-2804	688	12	in	in	ADP
taxlaw-2804	688	13	the	the	DET
taxlaw-2804	688	14	partnership	partnership	NOUN
taxlaw-2804	688	15	to	to	ADP
taxlaw-2804	688	16	c	c	PROPN
taxlaw-2804	688	17	,	,	PUNCT
taxlaw-2804	688	18	the	the	DET
taxlaw-2804	688	19	partnership	partnership	NOUN
taxlaw-2804	688	20	sells	sell	VERB
taxlaw-2804	688	21	the	the	DET
taxlaw-2804	688	22	land	land	NOUN
taxlaw-2804	688	23	for	for	ADP
taxlaw-2804	688	24	$	$	SYM
taxlaw-2804	688	25	300	300	NUM
taxlaw-2804	688	26	.	.	PUNCT
taxlaw-2804	689	1	because	because	SCONJ
taxlaw-2804	689	2	the	the	DET
taxlaw-2804	689	3	partnership‟s	partnership‟s	ADJ
taxlaw-2804	689	4	basis	basis	NOUN
taxlaw-2804	689	5	in	in	ADP
taxlaw-2804	689	6	the	the	DET
taxlaw-2804	689	7	land	land	NOUN
taxlaw-2804	689	8	remained	remain	VERB
taxlaw-2804	689	9	$	$	SYM
taxlaw-2804	689	10	200	200	NUM
taxlaw-2804	689	11	,	,	PUNCT
taxlaw-2804	689	12	the	the	DET
taxlaw-2804	689	13	partnership	partnership	NOUN
taxlaw-2804	689	14	recognizes	recognize	VERB
taxlaw-2804	689	15	$	$	SYM
taxlaw-2804	689	16	100	100	NUM
taxlaw-2804	689	17	of	of	ADP
taxlaw-2804	689	18	tax	tax	NOUN
taxlaw-2804	689	19	gain	gain	NOUN
taxlaw-2804	689	20	on	on	ADP
taxlaw-2804	689	21	sale	sale	NOUN
taxlaw-2804	689	22	of	of	ADP
taxlaw-2804	689	23	the	the	DET
taxlaw-2804	689	24	land	land	NOUN
taxlaw-2804	689	25	which	which	PRON
taxlaw-2804	689	26	is	be	AUX
taxlaw-2804	689	27	allocated	allocate	VERB
taxlaw-2804	689	28	$	$	SYM
taxlaw-2804	689	29	50	50	NUM
taxlaw-2804	689	30	to	to	ADP
taxlaw-2804	689	31	c	c	NOUN
taxlaw-2804	689	32	and	and	CCONJ
taxlaw-2804	689	33	$	$	SYM
taxlaw-2804	689	34	50	50	NUM
taxlaw-2804	689	35	to	to	PART
taxlaw-2804	689	36	b.	b.	VERB
taxlaw-2804	689	37	the	the	DET
taxlaw-2804	689	38	$	$	SYM
taxlaw-2804	689	39	50	50	NUM
taxlaw-2804	689	40	of	of	ADP
taxlaw-2804	689	41	tax	tax	NOUN
taxlaw-2804	689	42	gain	gain	NOUN
taxlaw-2804	689	43	that	that	PRON
taxlaw-2804	689	44	is	be	AUX
taxlaw-2804	689	45	allocated	allocate	VERB
taxlaw-2804	689	46	to	to	ADP
taxlaw-2804	689	47	c	c	PROPN
taxlaw-2804	689	48	is	be	AUX
taxlaw-2804	689	49	effectively	effectively	ADV
taxlaw-2804	689	50	a	a	DET
taxlaw-2804	689	51	duplication	duplication	NOUN
taxlaw-2804	689	52	of	of	ADP
taxlaw-2804	689	53	the	the	DET
taxlaw-2804	689	54	tax	tax	NOUN
taxlaw-2804	689	55	gain	gain	NOUN
taxlaw-2804	689	56	recognized	recognize	VERB
taxlaw-2804	689	57	by	by	ADP
taxlaw-2804	689	58	a	a	DET
taxlaw-2804	689	59	on	on	ADP
taxlaw-2804	689	60	sale	sale	NOUN
taxlaw-2804	689	61	of	of	ADP
taxlaw-2804	689	62	his	his	PRON
taxlaw-2804	689	63	or	or	CCONJ
taxlaw-2804	689	64	her	her	PRON
taxlaw-2804	689	65	interest	interest	NOUN
taxlaw-2804	689	66	in	in	ADP
taxlaw-2804	689	67	the	the	DET
taxlaw-2804	689	68	partnership	partnership	NOUN
taxlaw-2804	689	69	to	to	ADP
taxlaw-2804	689	70	c	c	PROPN
taxlaw-2804	689	71	because	because	SCONJ
taxlaw-2804	689	72	both	both	DET
taxlaw-2804	689	73	items	item	NOUN
taxlaw-2804	689	74	of	of	ADP
taxlaw-2804	689	75	$	$	SYM
taxlaw-2804	689	76	50	50	NUM
taxlaw-2804	689	77	tax	tax	NOUN
taxlaw-2804	689	78	gain	gain	NOUN
taxlaw-2804	689	79	are	be	AUX
taxlaw-2804	689	80	attributable	attributable	ADJ
taxlaw-2804	689	81	to	to	ADP
taxlaw-2804	689	82	86	86	NUM
taxlaw-2804	689	83	i.r.c	i.r.c	NOUN
taxlaw-2804	689	84	.	.	PUNCT
taxlaw-2804	690	1	§	§	PROPN
taxlaw-2804	690	2	743(a	743(a	PROPN
taxlaw-2804	690	3	)	)	PUNCT
taxlaw-2804	690	4	(	(	PUNCT
taxlaw-2804	690	5	2010	2010	NUM
taxlaw-2804	690	6	)	)	PUNCT
taxlaw-2804	690	7	.	.	PUNCT
taxlaw-2804	691	1	87	87	NUM
taxlaw-2804	691	2	i.r.c	i.r.c	NOUN
taxlaw-2804	691	3	.	.	PUNCT
taxlaw-2804	692	1	§	§	PROPN
taxlaw-2804	692	2	743(b	743(b	PROPN
taxlaw-2804	692	3	)	)	PUNCT
taxlaw-2804	692	4	(	(	PUNCT
taxlaw-2804	692	5	2010	2010	NUM
taxlaw-2804	692	6	)	)	PUNCT
taxlaw-2804	692	7	.	.	PUNCT
taxlaw-2804	693	1	88	88	NUM
taxlaw-2804	693	2	see	see	VERB
taxlaw-2804	693	3	infra	infra	NOUN
taxlaw-2804	693	4	notes	note	VERB
taxlaw-2804	693	5	103	103	NUM
taxlaw-2804	693	6	-	-	SYM
taxlaw-2804	693	7	105	105	NUM
taxlaw-2804	693	8	and	and	CCONJ
taxlaw-2804	693	9	accompanying	accompany	VERB
taxlaw-2804	693	10	text	text	NOUN
taxlaw-2804	693	11	.	.	PUNCT
taxlaw-2804	694	1	89	89	NUM
taxlaw-2804	694	2	i.r.c	i.r.c	NOUN
taxlaw-2804	694	3	.	.	PUNCT
taxlaw-2804	695	1	§	§	PROPN
taxlaw-2804	695	2	754	754	NUM
taxlaw-2804	695	3	(	(	PUNCT
taxlaw-2804	695	4	2010	2010	NUM
taxlaw-2804	695	5	)	)	PUNCT
taxlaw-2804	695	6	.	.	PUNCT
taxlaw-2804	696	1	90	90	NUM
taxlaw-2804	696	2	i.r.c	i.r.c	NOUN
taxlaw-2804	696	3	.	.	PUNCT
taxlaw-2804	697	1	§	§	PROPN
taxlaw-2804	697	2	722	722	NUM
taxlaw-2804	697	3	(	(	PUNCT
taxlaw-2804	697	4	2010	2010	NUM
taxlaw-2804	697	5	)	)	PUNCT
taxlaw-2804	697	6	.	.	PUNCT
taxlaw-2804	698	1	91	91	NUM
taxlaw-2804	699	1	this	this	DET
taxlaw-2804	699	2	gain	gain	NOUN
taxlaw-2804	699	3	will	will	AUX
taxlaw-2804	699	4	be	be	AUX
taxlaw-2804	699	5	capital	capital	NOUN
taxlaw-2804	699	6	gain	gain	NOUN
taxlaw-2804	699	7	assuming	assume	VERB
taxlaw-2804	699	8	the	the	DET
taxlaw-2804	699	9	partnership	partnership	NOUN
taxlaw-2804	699	10	does	do	AUX
taxlaw-2804	699	11	not	not	PART
taxlaw-2804	699	12	hold	hold	VERB
taxlaw-2804	699	13	the	the	DET
taxlaw-2804	699	14	land	land	NOUN
taxlaw-2804	699	15	as	as	ADP
taxlaw-2804	699	16	inventory	inventory	NOUN
taxlaw-2804	699	17	and	and	CCONJ
taxlaw-2804	699	18	holds	hold	VERB
taxlaw-2804	699	19	no	no	DET
taxlaw-2804	699	20	unrealized	unrealized	ADJ
taxlaw-2804	699	21	receivables	receivables	NOUN
taxlaw-2804	699	22	.	.	PUNCT
taxlaw-2804	700	1	i.r.c	i.r.c	NOUN
taxlaw-2804	700	2	.	.	PUNCT
taxlaw-2804	701	1	§	§	PROPN
taxlaw-2804	701	2	§	§	PROPN
taxlaw-2804	701	3	741	741	NUM
taxlaw-2804	701	4	,	,	PUNCT
taxlaw-2804	701	5	751(a	751(a	NUM
taxlaw-2804	701	6	)	)	PUNCT
taxlaw-2804	701	7	(	(	PUNCT
taxlaw-2804	701	8	2010	2010	NUM
taxlaw-2804	701	9	)	)	PUNCT
taxlaw-2804	701	10	.	.	PUNCT
taxlaw-2804	702	1	92	92	NUM
taxlaw-2804	702	2	i.r.c	i.r.c	NOUN
taxlaw-2804	702	3	.	.	PUNCT
taxlaw-2804	703	1	§	§	PROPN
taxlaw-2804	703	2	742	742	NUM
taxlaw-2804	703	3	(	(	PUNCT
taxlaw-2804	703	4	2010	2010	NUM
taxlaw-2804	703	5	)	)	PUNCT
taxlaw-2804	703	6	.	.	PUNCT
taxlaw-2804	704	1	93	93	NUM
taxlaw-2804	704	2	i.r.c	i.r.c	NOUN
taxlaw-2804	704	3	.	.	PUNCT
taxlaw-2804	705	1	§	§	PROPN
taxlaw-2804	705	2	743(a	743(a	PROPN
taxlaw-2804	705	3	)	)	PUNCT
taxlaw-2804	705	4	(	(	PUNCT
taxlaw-2804	705	5	2010	2010	NUM
taxlaw-2804	705	6	)	)	PUNCT
taxlaw-2804	705	7	.	.	PUNCT
taxlaw-2804	706	1	276	276	NUM
taxlaw-2804	706	2	columbia	columbia	PROPN
taxlaw-2804	706	3	journal	journal	PROPN
taxlaw-2804	706	4	of	of	ADP
taxlaw-2804	706	5	tax	tax	NOUN
taxlaw-2804	706	6	law	law	NOUN
taxlaw-2804	706	7	[	[	X
taxlaw-2804	706	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	706	9	a‟s	a‟s	NOUN
taxlaw-2804	706	10	share	share	NOUN
taxlaw-2804	706	11	of	of	ADP
taxlaw-2804	706	12	the	the	DET
taxlaw-2804	706	13	increase	increase	NOUN
taxlaw-2804	706	14	in	in	ADP
taxlaw-2804	706	15	value	value	NOUN
taxlaw-2804	706	16	of	of	ADP
taxlaw-2804	706	17	the	the	DET
taxlaw-2804	706	18	land	land	NOUN
taxlaw-2804	706	19	that	that	PRON
taxlaw-2804	706	20	occurred	occur	VERB
taxlaw-2804	706	21	prior	prior	ADV
taxlaw-2804	706	22	to	to	ADP
taxlaw-2804	706	23	sale	sale	NOUN
taxlaw-2804	706	24	of	of	ADP
taxlaw-2804	706	25	the	the	DET
taxlaw-2804	706	26	partnership	partnership	NOUN
taxlaw-2804	706	27	interest	interest	NOUN
taxlaw-2804	706	28	by	by	ADP
taxlaw-2804	706	29	a	a	PRON
taxlaw-2804	706	30	to	to	ADP
taxlaw-2804	706	31	c.	c.	NOUN
taxlaw-2804	706	32	this	this	DET
taxlaw-2804	706	33	duplication	duplication	NOUN
taxlaw-2804	706	34	of	of	ADP
taxlaw-2804	706	35	tax	tax	NOUN
taxlaw-2804	706	36	gain	gain	NOUN
taxlaw-2804	706	37	may	may	AUX
taxlaw-2804	706	38	be	be	AUX
taxlaw-2804	706	39	temporary	temporary	ADJ
taxlaw-2804	706	40	.	.	PUNCT
taxlaw-2804	707	1	in	in	ADP
taxlaw-2804	707	2	particular	particular	ADJ
taxlaw-2804	707	3	,	,	PUNCT
taxlaw-2804	707	4	as	as	ADP
taxlaw-2804	707	5	a	a	DET
taxlaw-2804	707	6	result	result	NOUN
taxlaw-2804	707	7	of	of	ADP
taxlaw-2804	707	8	the	the	DET
taxlaw-2804	707	9	allocation	allocation	NOUN
taxlaw-2804	707	10	of	of	ADP
taxlaw-2804	707	11	$	$	SYM
taxlaw-2804	707	12	50	50	NUM
taxlaw-2804	707	13	of	of	ADP
taxlaw-2804	707	14	tax	tax	NOUN
taxlaw-2804	707	15	gain	gain	NOUN
taxlaw-2804	707	16	to	to	ADP
taxlaw-2804	707	17	each	each	DET
taxlaw-2804	707	18	partner	partner	NOUN
taxlaw-2804	707	19	,	,	PUNCT
taxlaw-2804	707	20	each	each	DET
taxlaw-2804	707	21	partner‟s	partner‟s	NOUN
taxlaw-2804	707	22	basis	basis	NOUN
taxlaw-2804	707	23	in	in	ADP
taxlaw-2804	707	24	his	his	PRON
taxlaw-2804	707	25	or	or	CCONJ
taxlaw-2804	707	26	her	her	PRON
taxlaw-2804	707	27	interest	interest	NOUN
taxlaw-2804	707	28	in	in	ADP
taxlaw-2804	707	29	the	the	DET
taxlaw-2804	707	30	partnership	partnership	NOUN
taxlaw-2804	707	31	will	will	AUX
taxlaw-2804	707	32	increase	increase	VERB
taxlaw-2804	707	33	by	by	ADP
taxlaw-2804	707	34	$	$	SYM
taxlaw-2804	707	35	50	50	NUM
taxlaw-2804	707	36	so	so	SCONJ
taxlaw-2804	707	37	that	that	SCONJ
taxlaw-2804	707	38	c‟s	c‟s	AUX
taxlaw-2804	707	39	basis	basis	NOUN
taxlaw-2804	707	40	in	in	ADP
taxlaw-2804	707	41	his	his	PRON
taxlaw-2804	707	42	or	or	CCONJ
taxlaw-2804	707	43	her	her	PRON
taxlaw-2804	707	44	interest	interest	NOUN
taxlaw-2804	707	45	in	in	ADP
taxlaw-2804	707	46	the	the	DET
taxlaw-2804	707	47	partnership	partnership	NOUN
taxlaw-2804	707	48	becomes	become	VERB
taxlaw-2804	707	49	$	$	SYM
taxlaw-2804	707	50	200	200	NUM
taxlaw-2804	707	51	and	and	CCONJ
taxlaw-2804	707	52	b‟s	b‟s	NOUN
taxlaw-2804	707	53	becomes	become	VERB
taxlaw-2804	707	54	$	$	SYM
taxlaw-2804	707	55	150	150	NUM
taxlaw-2804	707	56	.	.	PUNCT
taxlaw-2804	707	57	94	94	NUM
taxlaw-2804	707	58	as	as	ADP
taxlaw-2804	707	59	a	a	DET
taxlaw-2804	707	60	result	result	NOUN
taxlaw-2804	707	61	,	,	PUNCT
taxlaw-2804	707	62	if	if	SCONJ
taxlaw-2804	707	63	the	the	DET
taxlaw-2804	707	64	partnership	partnership	NOUN
taxlaw-2804	707	65	distributes	distribute	VERB
taxlaw-2804	707	66	$	$	SYM
taxlaw-2804	707	67	150	150	NUM
taxlaw-2804	707	68	cash	cash	NOUN
taxlaw-2804	707	69	to	to	ADP
taxlaw-2804	707	70	b	b	NOUN
taxlaw-2804	707	71	and	and	CCONJ
taxlaw-2804	707	72	c	c	PROPN
taxlaw-2804	707	73	in	in	ADP
taxlaw-2804	707	74	liquidation	liquidation	NOUN
taxlaw-2804	707	75	,	,	PUNCT
taxlaw-2804	707	76	c	c	PROPN
taxlaw-2804	707	77	will	will	AUX
taxlaw-2804	707	78	recognize	recognize	VERB
taxlaw-2804	707	79	a	a	DET
taxlaw-2804	707	80	$	$	SYM
taxlaw-2804	707	81	50	50	NUM
taxlaw-2804	707	82	tax	tax	NOUN
taxlaw-2804	707	83	loss	loss	NOUN
taxlaw-2804	707	84	at	at	ADP
taxlaw-2804	707	85	the	the	DET
taxlaw-2804	707	86	time	time	NOUN
taxlaw-2804	707	87	of	of	ADP
taxlaw-2804	707	88	the	the	DET
taxlaw-2804	707	89	liquidation	liquidation	NOUN
taxlaw-2804	707	90	(	(	PUNCT
taxlaw-2804	707	91	the	the	DET
taxlaw-2804	707	92	excess	excess	NOUN
taxlaw-2804	707	93	of	of	ADP
taxlaw-2804	707	94	c‟s	c‟s	PROPN
taxlaw-2804	707	95	basis	basis	NOUN
taxlaw-2804	707	96	in	in	ADP
taxlaw-2804	707	97	his	his	PRON
taxlaw-2804	707	98	or	or	CCONJ
taxlaw-2804	707	99	her	her	PRON
taxlaw-2804	707	100	interest	interest	NOUN
taxlaw-2804	707	101	in	in	ADP
taxlaw-2804	707	102	the	the	DET
taxlaw-2804	707	103	partnership	partnership	NOUN
taxlaw-2804	707	104	over	over	ADP
taxlaw-2804	707	105	the	the	DET
taxlaw-2804	707	106	amount	amount	NOUN
taxlaw-2804	707	107	of	of	ADP
taxlaw-2804	707	108	cash	cash	NOUN
taxlaw-2804	707	109	received	receive	VERB
taxlaw-2804	707	110	)	)	PUNCT
taxlaw-2804	707	111	and	and	CCONJ
taxlaw-2804	707	112	b	b	NOUN
taxlaw-2804	707	113	will	will	AUX
taxlaw-2804	707	114	recognize	recognize	VERB
taxlaw-2804	707	115	no	no	DET
taxlaw-2804	707	116	tax	tax	NOUN
taxlaw-2804	707	117	gain	gain	NOUN
taxlaw-2804	707	118	or	or	CCONJ
taxlaw-2804	707	119	loss	loss	NOUN
taxlaw-2804	707	120	.	.	PUNCT
taxlaw-2804	708	1	95	95	NUM
taxlaw-2804	709	1	the	the	DET
taxlaw-2804	709	2	tax	tax	NOUN
taxlaw-2804	709	3	loss	loss	NOUN
taxlaw-2804	709	4	recognized	recognize	VERB
taxlaw-2804	709	5	by	by	ADP
taxlaw-2804	709	6	c	c	PROPN
taxlaw-2804	709	7	on	on	ADP
taxlaw-2804	709	8	liquidation	liquidation	NOUN
taxlaw-2804	709	9	is	be	AUX
taxlaw-2804	709	10	equal	equal	ADJ
taxlaw-2804	709	11	in	in	ADP
taxlaw-2804	709	12	amount	amount	NOUN
taxlaw-2804	709	13	to	to	ADP
taxlaw-2804	709	14	the	the	DET
taxlaw-2804	709	15	earlier	early	ADJ
taxlaw-2804	709	16	,	,	PUNCT
taxlaw-2804	709	17	duplicative	duplicative	ADJ
taxlaw-2804	709	18	tax	tax	NOUN
taxlaw-2804	709	19	gain	gain	NOUN
taxlaw-2804	709	20	recognized	recognize	VERB
taxlaw-2804	709	21	by	by	ADP
taxlaw-2804	709	22	c	c	PROPN
taxlaw-2804	709	23	on	on	ADP
taxlaw-2804	709	24	sale	sale	NOUN
taxlaw-2804	709	25	of	of	ADP
taxlaw-2804	709	26	the	the	DET
taxlaw-2804	709	27	land	land	NOUN
taxlaw-2804	709	28	.	.	PUNCT
taxlaw-2804	710	1	however	however	ADV
taxlaw-2804	710	2	,	,	PUNCT
taxlaw-2804	710	3	the	the	DET
taxlaw-2804	710	4	tax	tax	NOUN
taxlaw-2804	710	5	loss	loss	NOUN
taxlaw-2804	710	6	recognized	recognize	VERB
taxlaw-2804	710	7	by	by	ADP
taxlaw-2804	710	8	c	c	PROPN
taxlaw-2804	710	9	may	may	AUX
taxlaw-2804	710	10	not	not	PART
taxlaw-2804	710	11	fully	fully	ADV
taxlaw-2804	710	12	offset	offset	VERB
taxlaw-2804	710	13	the	the	DET
taxlaw-2804	710	14	effects	effect	NOUN
taxlaw-2804	710	15	of	of	ADP
taxlaw-2804	710	16	the	the	DET
taxlaw-2804	710	17	$	$	SYM
taxlaw-2804	710	18	50	50	NUM
taxlaw-2804	710	19	of	of	ADP
taxlaw-2804	710	20	tax	tax	NOUN
taxlaw-2804	710	21	gain	gain	NOUN
taxlaw-2804	710	22	recognized	recognize	VERB
taxlaw-2804	710	23	by	by	ADP
taxlaw-2804	710	24	c	c	PROPN
taxlaw-2804	710	25	on	on	ADP
taxlaw-2804	710	26	sale	sale	NOUN
taxlaw-2804	710	27	of	of	ADP
taxlaw-2804	710	28	the	the	DET
taxlaw-2804	710	29	land	land	NOUN
taxlaw-2804	710	30	if	if	SCONJ
taxlaw-2804	710	31	the	the	DET
taxlaw-2804	710	32	liquidation	liquidation	NOUN
taxlaw-2804	710	33	of	of	ADP
taxlaw-2804	710	34	the	the	DET
taxlaw-2804	710	35	partnership	partnership	NOUN
taxlaw-2804	710	36	occurs	occur	VERB
taxlaw-2804	710	37	in	in	ADP
taxlaw-2804	710	38	a	a	DET
taxlaw-2804	710	39	later	later	ADJ
taxlaw-2804	710	40	year	year	NOUN
taxlaw-2804	710	41	than	than	ADP
taxlaw-2804	710	42	the	the	DET
taxlaw-2804	710	43	year	year	NOUN
taxlaw-2804	710	44	in	in	ADP
taxlaw-2804	710	45	which	which	PRON
taxlaw-2804	710	46	the	the	DET
taxlaw-2804	710	47	land	land	NOUN
taxlaw-2804	710	48	was	be	AUX
taxlaw-2804	710	49	sold	sell	VERB
taxlaw-2804	710	50	.	.	PUNCT
taxlaw-2804	711	1	for	for	ADP
taxlaw-2804	711	2	one	one	NUM
taxlaw-2804	711	3	thing	thing	NOUN
taxlaw-2804	711	4	,	,	PUNCT
taxlaw-2804	711	5	if	if	SCONJ
taxlaw-2804	711	6	the	the	DET
taxlaw-2804	711	7	$	$	SYM
taxlaw-2804	711	8	50	50	NUM
taxlaw-2804	711	9	of	of	ADP
taxlaw-2804	711	10	tax	tax	NOUN
taxlaw-2804	711	11	loss	loss	NOUN
taxlaw-2804	711	12	does	do	AUX
taxlaw-2804	711	13	reduce	reduce	VERB
taxlaw-2804	711	14	c‟s	c‟s	PROPN
taxlaw-2804	711	15	tax	tax	NOUN
taxlaw-2804	711	16	liability	liability	NOUN
taxlaw-2804	711	17	,	,	PUNCT
taxlaw-2804	711	18	it	it	PRON
taxlaw-2804	711	19	does	do	VERB
taxlaw-2804	711	20	so	so	ADV
taxlaw-2804	711	21	in	in	ADP
taxlaw-2804	711	22	a	a	DET
taxlaw-2804	711	23	later	later	ADJ
taxlaw-2804	711	24	year	year	NOUN
taxlaw-2804	711	25	than	than	ADP
taxlaw-2804	711	26	the	the	DET
taxlaw-2804	711	27	year	year	NOUN
taxlaw-2804	711	28	in	in	ADP
taxlaw-2804	711	29	which	which	PRON
taxlaw-2804	711	30	c	c	NOUN
taxlaw-2804	711	31	may	may	AUX
taxlaw-2804	711	32	have	have	AUX
taxlaw-2804	711	33	incurred	incur	VERB
taxlaw-2804	711	34	tax	tax	NOUN
taxlaw-2804	711	35	liability	liability	NOUN
taxlaw-2804	711	36	as	as	ADP
taxlaw-2804	711	37	a	a	DET
taxlaw-2804	711	38	result	result	NOUN
taxlaw-2804	711	39	of	of	ADP
taxlaw-2804	711	40	the	the	DET
taxlaw-2804	711	41	sale	sale	NOUN
taxlaw-2804	711	42	of	of	ADP
taxlaw-2804	711	43	the	the	DET
taxlaw-2804	711	44	land	land	NOUN
taxlaw-2804	711	45	.	.	PUNCT
taxlaw-2804	712	1	therefore	therefore	ADV
taxlaw-2804	712	2	,	,	PUNCT
taxlaw-2804	712	3	taking	take	VERB
taxlaw-2804	712	4	into	into	ADP
taxlaw-2804	712	5	account	account	NOUN
taxlaw-2804	712	6	the	the	DET
taxlaw-2804	712	7	time	time	NOUN
taxlaw-2804	712	8	value	value	NOUN
taxlaw-2804	712	9	of	of	ADP
taxlaw-2804	712	10	money	money	NOUN
taxlaw-2804	712	11	and	and	CCONJ
taxlaw-2804	712	12	the	the	DET
taxlaw-2804	712	13	fact	fact	NOUN
taxlaw-2804	712	14	that	that	SCONJ
taxlaw-2804	712	15	applicable	applicable	ADJ
taxlaw-2804	712	16	tax	tax	NOUN
taxlaw-2804	712	17	rates	rate	NOUN
taxlaw-2804	712	18	may	may	AUX
taxlaw-2804	712	19	have	have	AUX
taxlaw-2804	712	20	changed	change	VERB
taxlaw-2804	712	21	since	since	SCONJ
taxlaw-2804	712	22	the	the	DET
taxlaw-2804	712	23	time	time	NOUN
taxlaw-2804	712	24	at	at	ADP
taxlaw-2804	712	25	which	which	PRON
taxlaw-2804	712	26	the	the	DET
taxlaw-2804	712	27	land	land	NOUN
taxlaw-2804	712	28	is	be	AUX
taxlaw-2804	712	29	sold	sell	VERB
taxlaw-2804	712	30	,	,	PUNCT
taxlaw-2804	712	31	the	the	DET
taxlaw-2804	712	32	tax	tax	NOUN
taxlaw-2804	712	33	loss	loss	NOUN
taxlaw-2804	712	34	may	may	AUX
taxlaw-2804	712	35	not	not	PART
taxlaw-2804	712	36	fully	fully	ADV
taxlaw-2804	712	37	offset	offset	VERB
taxlaw-2804	712	38	the	the	DET
taxlaw-2804	712	39	consequences	consequence	NOUN
taxlaw-2804	712	40	of	of	ADP
taxlaw-2804	712	41	the	the	DET
taxlaw-2804	712	42	tax	tax	NOUN
taxlaw-2804	712	43	gain	gain	NOUN
taxlaw-2804	712	44	.	.	PUNCT
taxlaw-2804	713	1	for	for	ADP
taxlaw-2804	713	2	another	another	DET
taxlaw-2804	713	3	thing	thing	NOUN
taxlaw-2804	713	4	,	,	PUNCT
taxlaw-2804	713	5	the	the	DET
taxlaw-2804	713	6	tax	tax	NOUN
taxlaw-2804	713	7	loss	loss	NOUN
taxlaw-2804	713	8	is	be	AUX
taxlaw-2804	713	9	likely	likely	ADJ
taxlaw-2804	713	10	a	a	DET
taxlaw-2804	713	11	capital	capital	NOUN
taxlaw-2804	713	12	loss	loss	NOUN
taxlaw-2804	713	13	96	96	NUM
taxlaw-2804	713	14	and	and	CCONJ
taxlaw-2804	713	15	,	,	PUNCT
taxlaw-2804	713	16	assuming	assume	VERB
taxlaw-2804	713	17	c	c	NOUN
taxlaw-2804	713	18	is	be	AUX
taxlaw-2804	713	19	an	an	DET
taxlaw-2804	713	20	individual	individual	NOUN
taxlaw-2804	713	21	,	,	PUNCT
taxlaw-2804	713	22	may	may	AUX
taxlaw-2804	713	23	result	result	VERB
taxlaw-2804	713	24	in	in	ADP
taxlaw-2804	713	25	only	only	ADV
taxlaw-2804	713	26	a	a	DET
taxlaw-2804	713	27	limited	limited	ADJ
taxlaw-2804	713	28	reduction	reduction	NOUN
taxlaw-2804	713	29	of	of	ADP
taxlaw-2804	713	30	tax	tax	NOUN
taxlaw-2804	713	31	liability	liability	NOUN
taxlaw-2804	713	32	if	if	SCONJ
taxlaw-2804	713	33	c	c	NOUN
taxlaw-2804	713	34	does	do	AUX
taxlaw-2804	713	35	not	not	PART
taxlaw-2804	713	36	recognize	recognize	VERB
taxlaw-2804	713	37	capital	capital	NOUN
taxlaw-2804	713	38	gains	gain	NOUN
taxlaw-2804	713	39	in	in	ADP
taxlaw-2804	713	40	the	the	DET
taxlaw-2804	713	41	year	year	NOUN
taxlaw-2804	713	42	in	in	ADP
taxlaw-2804	713	43	which	which	PRON
taxlaw-2804	713	44	the	the	DET
taxlaw-2804	713	45	partnership	partnership	NOUN
taxlaw-2804	713	46	is	be	AUX
taxlaw-2804	713	47	liquidated	liquidate	VERB
taxlaw-2804	713	48	or	or	CCONJ
taxlaw-2804	713	49	in	in	ADP
taxlaw-2804	713	50	a	a	DET
taxlaw-2804	713	51	subsequent	subsequent	ADJ
taxlaw-2804	713	52	year	year	NOUN
taxlaw-2804	713	53	.	.	PUNCT
taxlaw-2804	714	1	this	this	PRON
taxlaw-2804	714	2	is	be	AUX
taxlaw-2804	714	3	so	so	SCONJ
taxlaw-2804	714	4	because	because	SCONJ
taxlaw-2804	714	5	capital	capital	NOUN
taxlaw-2804	714	6	losses	loss	NOUN
taxlaw-2804	714	7	of	of	ADP
taxlaw-2804	714	8	non	non	ADJ
taxlaw-2804	714	9	-	-	ADJ
taxlaw-2804	714	10	corporate	corporate	ADJ
taxlaw-2804	714	11	taxpayers	taxpayer	NOUN
taxlaw-2804	714	12	can	can	AUX
taxlaw-2804	714	13	generally	generally	ADV
taxlaw-2804	714	14	only	only	ADV
taxlaw-2804	714	15	be	be	AUX
taxlaw-2804	714	16	used	use	VERB
taxlaw-2804	714	17	against	against	ADP
taxlaw-2804	714	18	capital	capital	NOUN
taxlaw-2804	714	19	gains	gain	NOUN
taxlaw-2804	714	20	and	and	CCONJ
taxlaw-2804	714	21	up	up	ADP
taxlaw-2804	714	22	to	to	PART
taxlaw-2804	714	23	$	$	SYM
taxlaw-2804	714	24	3,000	3,000	NUM
taxlaw-2804	714	25	of	of	ADP
taxlaw-2804	714	26	ordinary	ordinary	ADJ
taxlaw-2804	714	27	income	income	NOUN
taxlaw-2804	714	28	,	,	PUNCT
taxlaw-2804	714	29	97	97	NUM
taxlaw-2804	714	30	and	and	CCONJ
taxlaw-2804	714	31	excess	excess	ADJ
taxlaw-2804	714	32	capital	capital	NOUN
taxlaw-2804	714	33	losses	loss	NOUN
taxlaw-2804	714	34	of	of	ADP
taxlaw-2804	714	35	non	non	ADJ
taxlaw-2804	714	36	-	-	ADJ
taxlaw-2804	714	37	corporate	corporate	ADJ
taxlaw-2804	714	38	taxpayers	taxpayer	NOUN
taxlaw-2804	714	39	can	can	AUX
taxlaw-2804	714	40	generally	generally	ADV
taxlaw-2804	714	41	only	only	ADV
taxlaw-2804	714	42	be	be	AUX
taxlaw-2804	714	43	carried	carry	VERB
taxlaw-2804	714	44	forward	forward	ADV
taxlaw-2804	714	45	to	to	ADP
taxlaw-2804	714	46	succeeding	succeed	VERB
taxlaw-2804	714	47	taxable	taxable	ADJ
taxlaw-2804	714	48	years	year	NOUN
taxlaw-2804	714	49	to	to	PART
taxlaw-2804	714	50	be	be	AUX
taxlaw-2804	714	51	used	use	VERB
taxlaw-2804	714	52	in	in	ADP
taxlaw-2804	714	53	those	those	DET
taxlaw-2804	714	54	years	year	NOUN
taxlaw-2804	714	55	subject	subject	ADJ
taxlaw-2804	714	56	to	to	ADP
taxlaw-2804	714	57	the	the	DET
taxlaw-2804	714	58	restrictions	restriction	NOUN
taxlaw-2804	714	59	just	just	ADV
taxlaw-2804	714	60	described	describe	VERB
taxlaw-2804	714	61	.	.	PUNCT
taxlaw-2804	715	1	98	98	NUM
taxlaw-2804	715	2	by	by	ADP
taxlaw-2804	715	3	contrast	contrast	NOUN
taxlaw-2804	715	4	,	,	PUNCT
taxlaw-2804	715	5	if	if	SCONJ
taxlaw-2804	715	6	the	the	DET
taxlaw-2804	715	7	partnership	partnership	NOUN
taxlaw-2804	715	8	has	have	AUX
taxlaw-2804	715	9	made	make	VERB
taxlaw-2804	715	10	a	a	DET
taxlaw-2804	715	11	§	§	ADJ
taxlaw-2804	715	12	754	754	NUM
taxlaw-2804	715	13	election	election	NOUN
taxlaw-2804	715	14	,	,	PUNCT
taxlaw-2804	715	15	the	the	DET
taxlaw-2804	715	16	transfer	transfer	NOUN
taxlaw-2804	715	17	of	of	ADP
taxlaw-2804	715	18	the	the	DET
taxlaw-2804	715	19	partnership	partnership	NOUN
taxlaw-2804	715	20	interest	interest	NOUN
taxlaw-2804	715	21	from	from	ADP
taxlaw-2804	715	22	a	a	PRON
taxlaw-2804	715	23	to	to	ADP
taxlaw-2804	715	24	c	c	PROPN
taxlaw-2804	715	25	will	will	AUX
taxlaw-2804	715	26	have	have	VERB
taxlaw-2804	715	27	an	an	DET
taxlaw-2804	715	28	impact	impact	NOUN
taxlaw-2804	715	29	on	on	ADP
taxlaw-2804	715	30	the	the	DET
taxlaw-2804	715	31	partnership‟s	partnership‟s	ADJ
taxlaw-2804	715	32	basis	basis	NOUN
taxlaw-2804	715	33	in	in	ADP
taxlaw-2804	715	34	the	the	DET
taxlaw-2804	715	35	land	land	NOUN
taxlaw-2804	715	36	.	.	PUNCT
taxlaw-2804	716	1	in	in	ADP
taxlaw-2804	716	2	particular	particular	ADJ
taxlaw-2804	716	3	,	,	PUNCT
taxlaw-2804	716	4	under	under	ADP
taxlaw-2804	716	5	the	the	DET
taxlaw-2804	716	6	facts	fact	NOUN
taxlaw-2804	716	7	of	of	ADP
taxlaw-2804	716	8	example	example	NOUN
taxlaw-2804	716	9	6	6	NUM
taxlaw-2804	716	10	,	,	PUNCT
taxlaw-2804	716	11	the	the	DET
taxlaw-2804	716	12	partnership	partnership	NOUN
taxlaw-2804	716	13	will	will	AUX
taxlaw-2804	716	14	increase	increase	VERB
taxlaw-2804	716	15	its	its	PRON
taxlaw-2804	716	16	basis	basis	NOUN
taxlaw-2804	716	17	in	in	ADP
taxlaw-2804	716	18	the	the	DET
taxlaw-2804	716	19	land	land	NOUN
taxlaw-2804	716	20	by	by	ADP
taxlaw-2804	716	21	$	$	SYM
taxlaw-2804	716	22	50	50	NUM
taxlaw-2804	716	23	,	,	PUNCT
taxlaw-2804	716	24	which	which	PRON
taxlaw-2804	716	25	is	be	AUX
taxlaw-2804	716	26	calculated	calculate	VERB
taxlaw-2804	716	27	based	base	VERB
taxlaw-2804	716	28	on	on	ADP
taxlaw-2804	716	29	the	the	DET
taxlaw-2804	716	30	excess	excess	NOUN
taxlaw-2804	716	31	of	of	ADP
taxlaw-2804	716	32	c‟s	c‟s	PROPN
taxlaw-2804	716	33	basis	basis	NOUN
taxlaw-2804	716	34	in	in	ADP
taxlaw-2804	716	35	his	his	PRON
taxlaw-2804	716	36	or	or	CCONJ
taxlaw-2804	716	37	her	her	PRON
taxlaw-2804	716	38	interest	interest	NOUN
taxlaw-2804	716	39	in	in	ADP
taxlaw-2804	716	40	the	the	DET
taxlaw-2804	716	41	partnership	partnership	NOUN
taxlaw-2804	716	42	(	(	PUNCT
taxlaw-2804	716	43	the	the	DET
taxlaw-2804	716	44	$	$	SYM
taxlaw-2804	716	45	150	150	NUM
taxlaw-2804	716	46	paid	pay	VERB
taxlaw-2804	716	47	by	by	ADP
taxlaw-2804	716	48	c	c	PROPN
taxlaw-2804	716	49	for	for	ADP
taxlaw-2804	716	50	the	the	DET
taxlaw-2804	716	51	interest	interest	NOUN
taxlaw-2804	716	52	)	)	PUNCT
taxlaw-2804	716	53	over	over	ADP
taxlaw-2804	716	54	c‟s	c‟s	PROPN
taxlaw-2804	716	55	share	share	NOUN
taxlaw-2804	716	56	of	of	ADP
taxlaw-2804	716	57	the	the	DET
taxlaw-2804	716	58	partnership‟s	partnership‟s	ADJ
taxlaw-2804	716	59	basis	basis	NOUN
taxlaw-2804	716	60	in	in	ADP
taxlaw-2804	716	61	its	its	PRON
taxlaw-2804	716	62	assets	asset	NOUN
taxlaw-2804	716	63	(	(	PUNCT
taxlaw-2804	716	64	$	$	SYM
taxlaw-2804	716	65	100	100	NUM
taxlaw-2804	716	66	or	or	CCONJ
taxlaw-2804	716	67	50	50	NUM
taxlaw-2804	716	68	%	%	NOUN
taxlaw-2804	716	69	of	of	ADP
taxlaw-2804	716	70	the	the	DET
taxlaw-2804	716	71	$	$	SYM
taxlaw-2804	716	72	200	200	NUM
taxlaw-2804	716	73	basis	basis	NOUN
taxlaw-2804	716	74	in	in	ADP
taxlaw-2804	716	75	the	the	DET
taxlaw-2804	716	76	land	land	NOUN
taxlaw-2804	716	77	)	)	PUNCT
taxlaw-2804	716	78	.	.	PUNCT
taxlaw-2804	717	1	99	99	NUM
taxlaw-2804	717	2	however	however	ADV
taxlaw-2804	717	3	,	,	PUNCT
taxlaw-2804	717	4	this	this	DET
taxlaw-2804	717	5	increase	increase	NOUN
taxlaw-2804	717	6	in	in	ADP
taxlaw-2804	717	7	basis	basis	NOUN
taxlaw-2804	717	8	will	will	AUX
taxlaw-2804	717	9	be	be	AUX
taxlaw-2804	717	10	taken	take	VERB
taxlaw-2804	717	11	into	into	ADP
taxlaw-2804	717	12	account	account	NOUN
taxlaw-2804	717	13	solely	solely	ADV
taxlaw-2804	717	14	for	for	ADP
taxlaw-2804	717	15	purposes	purpose	NOUN
taxlaw-2804	717	16	of	of	ADP
taxlaw-2804	717	17	determining	determine	VERB
taxlaw-2804	717	18	c‟s	c‟s	PROPN
taxlaw-2804	717	19	tax	tax	NOUN
taxlaw-2804	717	20	consequences	consequence	NOUN
taxlaw-2804	717	21	and	and	CCONJ
taxlaw-2804	717	22	will	will	AUX
taxlaw-2804	717	23	not	not	PART
taxlaw-2804	717	24	affect	affect	VERB
taxlaw-2804	717	25	tax	tax	NOUN
taxlaw-2804	717	26	gain	gain	NOUN
taxlaw-2804	717	27	or	or	CCONJ
taxlaw-2804	717	28	loss	loss	NOUN
taxlaw-2804	717	29	allocated	allocate	VERB
taxlaw-2804	717	30	to	to	ADP
taxlaw-2804	717	31	b.	b.	PROPN
taxlaw-2804	717	32	100	100	NUM
taxlaw-2804	717	33	assume	assume	VERB
taxlaw-2804	717	34	,	,	PUNCT
taxlaw-2804	717	35	one	one	NUM
taxlaw-2804	717	36	year	year	NOUN
taxlaw-2804	717	37	after	after	ADP
taxlaw-2804	717	38	the	the	DET
taxlaw-2804	717	39	sale	sale	NOUN
taxlaw-2804	717	40	of	of	ADP
taxlaw-2804	717	41	a‟s	a‟s	PROPN
taxlaw-2804	717	42	interest	interest	NOUN
taxlaw-2804	717	43	in	in	ADP
taxlaw-2804	717	44	the	the	DET
taxlaw-2804	717	45	partnership	partnership	NOUN
taxlaw-2804	717	46	to	to	ADP
taxlaw-2804	717	47	c	c	PROPN
taxlaw-2804	717	48	,	,	PUNCT
taxlaw-2804	717	49	the	the	DET
taxlaw-2804	717	50	partnership	partnership	NOUN
taxlaw-2804	717	51	sells	sell	VERB
taxlaw-2804	717	52	the	the	DET
taxlaw-2804	717	53	land	land	NOUN
taxlaw-2804	717	54	for	for	ADP
taxlaw-2804	717	55	$	$	SYM
taxlaw-2804	717	56	300	300	NUM
taxlaw-2804	717	57	.	.	PUNCT
taxlaw-2804	718	1	absent	absent	VERB
taxlaw-2804	718	2	the	the	DET
taxlaw-2804	718	3	$	$	SYM
taxlaw-2804	718	4	50	50	NUM
taxlaw-2804	718	5	increase	increase	NOUN
taxlaw-2804	718	6	in	in	ADP
taxlaw-2804	718	7	basis	basis	NOUN
taxlaw-2804	718	8	of	of	ADP
taxlaw-2804	718	9	the	the	DET
taxlaw-2804	718	10	land	land	NOUN
taxlaw-2804	718	11	,	,	PUNCT
taxlaw-2804	718	12	the	the	DET
taxlaw-2804	718	13	partnership‟s	partnership‟s	ADJ
taxlaw-2804	718	14	basis	basis	NOUN
taxlaw-2804	718	15	in	in	ADP
taxlaw-2804	718	16	the	the	DET
taxlaw-2804	718	17	land	land	NOUN
taxlaw-2804	718	18	would	would	AUX
taxlaw-2804	718	19	have	have	AUX
taxlaw-2804	718	20	been	be	AUX
taxlaw-2804	718	21	$	$	SYM
taxlaw-2804	718	22	200	200	NUM
taxlaw-2804	718	23	,	,	PUNCT
taxlaw-2804	718	24	so	so	SCONJ
taxlaw-2804	718	25	that	that	SCONJ
taxlaw-2804	718	26	the	the	DET
taxlaw-2804	718	27	partnership	partnership	NOUN
taxlaw-2804	718	28	would	would	AUX
taxlaw-2804	718	29	have	have	AUX
taxlaw-2804	718	30	recognized	recognize	VERB
taxlaw-2804	718	31	$	$	SYM
taxlaw-2804	718	32	100	100	NUM
taxlaw-2804	718	33	of	of	ADP
taxlaw-2804	718	34	tax	tax	NOUN
taxlaw-2804	718	35	gain	gain	NOUN
taxlaw-2804	718	36	.	.	PUNCT
taxlaw-2804	719	1	fifty	fifty	NUM
taxlaw-2804	719	2	percent	percent	NOUN
taxlaw-2804	719	3	of	of	ADP
taxlaw-2804	719	4	this	this	DET
taxlaw-2804	719	5	amount	amount	NOUN
taxlaw-2804	719	6	or	or	CCONJ
taxlaw-2804	719	7	$	$	SYM
taxlaw-2804	719	8	50	50	NUM
taxlaw-2804	719	9	would	would	AUX
taxlaw-2804	719	10	be	be	AUX
taxlaw-2804	719	11	allocated	allocate	VERB
taxlaw-2804	719	12	to	to	ADP
taxlaw-2804	719	13	b	b	NOUN
taxlaw-2804	719	14	,	,	PUNCT
taxlaw-2804	719	15	and	and	CCONJ
taxlaw-2804	719	16	,	,	PUNCT
taxlaw-2804	719	17	even	even	ADV
taxlaw-2804	719	18	taking	take	VERB
taxlaw-2804	719	19	into	into	ADP
taxlaw-2804	719	20	account	account	NOUN
taxlaw-2804	719	21	the	the	DET
taxlaw-2804	719	22	basis	basis	NOUN
taxlaw-2804	719	23	adjustment	adjustment	NOUN
taxlaw-2804	719	24	,	,	PUNCT
taxlaw-2804	719	25	$	$	SYM
taxlaw-2804	719	26	50	50	NUM
taxlaw-2804	719	27	is	be	AUX
taxlaw-2804	719	28	in	in	ADP
taxlaw-2804	719	29	fact	fact	NOUN
taxlaw-2804	719	30	allocated	allocate	VERB
taxlaw-2804	719	31	to	to	ADP
taxlaw-2804	719	32	b	b	NOUN
taxlaw-2804	719	33	because	because	SCONJ
taxlaw-2804	719	34	the	the	DET
taxlaw-2804	719	35	basis	basis	NOUN
taxlaw-2804	719	36	adjustment	adjustment	NOUN
taxlaw-2804	719	37	affects	affect	VERB
taxlaw-2804	719	38	c	c	PROPN
taxlaw-2804	719	39	and	and	CCONJ
taxlaw-2804	719	40	not	not	PART
taxlaw-2804	719	41	b.	b.	PROPN
taxlaw-2804	719	42	on	on	ADP
taxlaw-2804	719	43	the	the	DET
taxlaw-2804	719	44	other	other	ADJ
taxlaw-2804	719	45	hand	hand	NOUN
taxlaw-2804	719	46	,	,	PUNCT
taxlaw-2804	719	47	the	the	DET
taxlaw-2804	719	48	$	$	SYM
taxlaw-2804	719	49	50	50	NUM
taxlaw-2804	719	50	of	of	ADP
taxlaw-2804	719	51	tax	tax	NOUN
taxlaw-2804	719	52	gain	gain	NOUN
taxlaw-2804	719	53	that	that	PRON
taxlaw-2804	719	54	would	would	AUX
taxlaw-2804	719	55	have	have	AUX
taxlaw-2804	719	56	been	be	AUX
taxlaw-2804	719	57	allocated	allocate	VERB
taxlaw-2804	719	58	to	to	ADP
taxlaw-2804	719	59	c	c	PROPN
taxlaw-2804	719	60	absent	absent	ADJ
taxlaw-2804	719	61	an	an	DET
taxlaw-2804	719	62	94	94	NUM
taxlaw-2804	719	63	i.r.c	i.r.c	NOUN
taxlaw-2804	719	64	.	.	PUNCT
taxlaw-2804	720	1	§	§	PROPN
taxlaw-2804	720	2	705(a	705(a	PROPN
taxlaw-2804	720	3	)	)	PUNCT
taxlaw-2804	720	4	(	(	PUNCT
taxlaw-2804	720	5	2010	2010	NUM
taxlaw-2804	720	6	)	)	PUNCT
taxlaw-2804	720	7	.	.	PUNCT
taxlaw-2804	721	1	95	95	NUM
taxlaw-2804	721	2	i.r.c	i.r.c	NOUN
taxlaw-2804	721	3	.	.	PUNCT
taxlaw-2804	722	1	§	§	PROPN
taxlaw-2804	722	2	731(a	731(a	PROPN
taxlaw-2804	722	3	)	)	PUNCT
taxlaw-2804	722	4	(	(	PUNCT
taxlaw-2804	722	5	2010	2010	NUM
taxlaw-2804	722	6	)	)	PUNCT
taxlaw-2804	722	7	.	.	PUNCT
taxlaw-2804	723	1	96	96	NUM
taxlaw-2804	724	1	i	i	PRON
taxlaw-2804	724	2	d.	d.	PROPN
taxlaw-2804	724	3	(	(	PUNCT
taxlaw-2804	724	4	flush	flush	ADJ
taxlaw-2804	724	5	language	language	NOUN
taxlaw-2804	724	6	)	)	PUNCT
taxlaw-2804	724	7	(	(	PUNCT
taxlaw-2804	724	8	stating	state	VERB
taxlaw-2804	724	9	that	that	SCONJ
taxlaw-2804	724	10	the	the	DET
taxlaw-2804	724	11	tax	tax	NOUN
taxlaw-2804	724	12	loss	loss	NOUN
taxlaw-2804	724	13	recognized	recognize	VERB
taxlaw-2804	724	14	on	on	ADP
taxlaw-2804	724	15	liquidation	liquidation	NOUN
taxlaw-2804	724	16	will	will	AUX
taxlaw-2804	724	17	be	be	AUX
taxlaw-2804	724	18	treated	treat	VERB
taxlaw-2804	724	19	as	as	ADP
taxlaw-2804	724	20	tax	tax	NOUN
taxlaw-2804	724	21	loss	loss	NOUN
taxlaw-2804	724	22	recognized	recognize	VERB
taxlaw-2804	724	23	by	by	ADP
taxlaw-2804	724	24	c	c	PROPN
taxlaw-2804	724	25	from	from	ADP
taxlaw-2804	724	26	a	a	DET
taxlaw-2804	724	27	sale	sale	NOUN
taxlaw-2804	724	28	of	of	ADP
taxlaw-2804	724	29	the	the	DET
taxlaw-2804	724	30	partnership	partnership	NOUN
taxlaw-2804	724	31	interest	interest	NOUN
taxlaw-2804	724	32	)	)	PUNCT
taxlaw-2804	724	33	;	;	PUNCT
taxlaw-2804	724	34	i.r.c	i.r.c	NOUN
taxlaw-2804	724	35	.	.	PUNCT
taxlaw-2804	725	1	§	§	PROPN
taxlaw-2804	725	2	741	741	NUM
taxlaw-2804	725	3	(	(	PUNCT
taxlaw-2804	725	4	2010	2010	NUM
taxlaw-2804	725	5	)	)	PUNCT
taxlaw-2804	725	6	(	(	PUNCT
taxlaw-2804	725	7	stating	state	VERB
taxlaw-2804	725	8	that	that	SCONJ
taxlaw-2804	725	9	,	,	PUNCT
taxlaw-2804	725	10	except	except	SCONJ
taxlaw-2804	725	11	as	as	SCONJ
taxlaw-2804	725	12	provided	provide	VERB
taxlaw-2804	725	13	in	in	ADP
taxlaw-2804	725	14	§	§	PROPN
taxlaw-2804	725	15	751	751	NUM
taxlaw-2804	725	16	,	,	PUNCT
taxlaw-2804	725	17	tax	tax	NOUN
taxlaw-2804	725	18	loss	loss	NOUN
taxlaw-2804	725	19	recognized	recognize	VERB
taxlaw-2804	725	20	from	from	ADP
taxlaw-2804	725	21	the	the	DET
taxlaw-2804	725	22	sale	sale	NOUN
taxlaw-2804	725	23	of	of	ADP
taxlaw-2804	725	24	a	a	DET
taxlaw-2804	725	25	partnership	partnership	NOUN
taxlaw-2804	725	26	interest	interest	NOUN
taxlaw-2804	725	27	will	will	AUX
taxlaw-2804	725	28	be	be	AUX
taxlaw-2804	725	29	treated	treat	VERB
taxlaw-2804	725	30	as	as	ADP
taxlaw-2804	725	31	capital	capital	NOUN
taxlaw-2804	725	32	loss	loss	NOUN
taxlaw-2804	725	33	)	)	PUNCT
taxlaw-2804	725	34	.	.	PUNCT
taxlaw-2804	726	1	97	97	NUM
taxlaw-2804	726	2	i.r.c	i.r.c	NOUN
taxlaw-2804	726	3	.	.	PUNCT
taxlaw-2804	727	1	§	§	PROPN
taxlaw-2804	727	2	1211	1211	NUM
taxlaw-2804	727	3	(	(	PUNCT
taxlaw-2804	727	4	2010	2010	NUM
taxlaw-2804	727	5	)	)	PUNCT
taxlaw-2804	727	6	.	.	PUNCT
taxlaw-2804	728	1	98	98	NUM
taxlaw-2804	728	2	i.r.c	i.r.c	NOUN
taxlaw-2804	728	3	.	.	PUNCT
taxlaw-2804	729	1	§	§	PROPN
taxlaw-2804	729	2	1212	1212	NUM
taxlaw-2804	729	3	(	(	PUNCT
taxlaw-2804	729	4	2010	2010	NUM
taxlaw-2804	729	5	)	)	PUNCT
taxlaw-2804	729	6	.	.	PUNCT
taxlaw-2804	730	1	99	99	NUM
taxlaw-2804	730	2	i.r.c	i.r.c	NOUN
taxlaw-2804	730	3	.	.	PUNCT
taxlaw-2804	731	1	§	§	PROPN
taxlaw-2804	731	2	743(b	743(b	PROPN
taxlaw-2804	731	3	)	)	PUNCT
taxlaw-2804	731	4	(	(	PUNCT
taxlaw-2804	731	5	2010	2010	NUM
taxlaw-2804	731	6	)	)	PUNCT
taxlaw-2804	731	7	.	.	PUNCT
taxlaw-2804	732	1	100id	100id	PROPN
taxlaw-2804	732	2	.	.	PUNCT
taxlaw-2804	733	1	2011	2011	NUM
taxlaw-2804	733	2	]	]	PUNCT
taxlaw-2804	733	3	making	make	VERB
taxlaw-2804	733	4	partnerships	partnership	NOUN
taxlaw-2804	733	5	work	work	VERB
taxlaw-2804	733	6	for	for	ADP
taxlaw-2804	733	7	mom	mom	NOUN
taxlaw-2804	733	8	and	and	CCONJ
taxlaw-2804	733	9	pop	pop	NOUN
taxlaw-2804	733	10	and	and	CCONJ
taxlaw-2804	733	11	everyone	everyone	PRON
taxlaw-2804	733	12	else	else	ADV
taxlaw-2804	733	13	277	277	NUM
taxlaw-2804	733	14	upward	upward	ADJ
taxlaw-2804	733	15	basis	basis	NOUN
taxlaw-2804	733	16	adjustment	adjustment	NOUN
taxlaw-2804	733	17	of	of	ADP
taxlaw-2804	733	18	$	$	SYM
taxlaw-2804	733	19	50	50	NUM
taxlaw-2804	733	20	is	be	AUX
taxlaw-2804	733	21	entirely	entirely	ADV
taxlaw-2804	733	22	eliminated	eliminate	VERB
taxlaw-2804	733	23	by	by	ADP
taxlaw-2804	733	24	the	the	DET
taxlaw-2804	733	25	$	$	SYM
taxlaw-2804	733	26	50	50	NUM
taxlaw-2804	733	27	upward	upward	ADJ
taxlaw-2804	733	28	basis	basis	NOUN
taxlaw-2804	733	29	adjustment	adjustment	NOUN
taxlaw-2804	733	30	,	,	PUNCT
taxlaw-2804	733	31	so	so	SCONJ
taxlaw-2804	733	32	that	that	SCONJ
taxlaw-2804	733	33	no	no	DET
taxlaw-2804	733	34	tax	tax	NOUN
taxlaw-2804	733	35	gain	gain	NOUN
taxlaw-2804	733	36	or	or	CCONJ
taxlaw-2804	733	37	loss	loss	NOUN
taxlaw-2804	733	38	is	be	AUX
taxlaw-2804	733	39	allocated	allocate	VERB
taxlaw-2804	733	40	to	to	ADP
taxlaw-2804	733	41	c.	c.	PROPN
taxlaw-2804	733	42	thus	thus	ADV
taxlaw-2804	733	43	,	,	PUNCT
taxlaw-2804	733	44	unlike	unlike	ADP
taxlaw-2804	733	45	what	what	PRON
taxlaw-2804	733	46	occurs	occur	VERB
taxlaw-2804	733	47	in	in	ADP
taxlaw-2804	733	48	the	the	DET
taxlaw-2804	733	49	absence	absence	NOUN
taxlaw-2804	733	50	of	of	ADP
taxlaw-2804	733	51	a	a	DET
taxlaw-2804	733	52	§	§	ADJ
taxlaw-2804	733	53	754	754	NUM
taxlaw-2804	733	54	election	election	NOUN
taxlaw-2804	733	55	,	,	PUNCT
taxlaw-2804	733	56	the	the	DET
taxlaw-2804	733	57	$	$	SYM
taxlaw-2804	733	58	50	50	NUM
taxlaw-2804	733	59	of	of	ADP
taxlaw-2804	733	60	tax	tax	NOUN
taxlaw-2804	733	61	gain	gain	NOUN
taxlaw-2804	733	62	attributable	attributable	ADJ
taxlaw-2804	733	63	to	to	PART
taxlaw-2804	733	64	a‟s	a‟s	VERB
taxlaw-2804	733	65	share	share	NOUN
taxlaw-2804	733	66	of	of	ADP
taxlaw-2804	733	67	the	the	DET
taxlaw-2804	733	68	increase	increase	NOUN
taxlaw-2804	733	69	in	in	ADP
taxlaw-2804	733	70	the	the	DET
taxlaw-2804	733	71	value	value	NOUN
taxlaw-2804	733	72	of	of	ADP
taxlaw-2804	733	73	the	the	DET
taxlaw-2804	733	74	land	land	NOUN
taxlaw-2804	733	75	that	that	PRON
taxlaw-2804	733	76	occurred	occur	VERB
taxlaw-2804	733	77	prior	prior	ADV
taxlaw-2804	733	78	to	to	AUX
taxlaw-2804	733	79	a‟s	a‟s	VERB
taxlaw-2804	733	80	sale	sale	NOUN
taxlaw-2804	733	81	of	of	ADP
taxlaw-2804	733	82	his	his	PRON
taxlaw-2804	733	83	or	or	CCONJ
taxlaw-2804	733	84	her	her	PRON
taxlaw-2804	733	85	partnership	partnership	NOUN
taxlaw-2804	733	86	interest	interest	NOUN
taxlaw-2804	733	87	to	to	ADP
taxlaw-2804	733	88	c	c	PROPN
taxlaw-2804	733	89	(	(	PUNCT
taxlaw-2804	733	90	and	and	CCONJ
taxlaw-2804	733	91	that	that	PRON
taxlaw-2804	733	92	was	be	AUX
taxlaw-2804	733	93	recognized	recognize	VERB
taxlaw-2804	733	94	by	by	ADP
taxlaw-2804	733	95	a	a	DET
taxlaw-2804	733	96	on	on	ADP
taxlaw-2804	733	97	sale	sale	NOUN
taxlaw-2804	733	98	of	of	ADP
taxlaw-2804	733	99	his	his	PRON
taxlaw-2804	733	100	or	or	CCONJ
taxlaw-2804	733	101	her	her	PRON
taxlaw-2804	733	102	interest	interest	NOUN
taxlaw-2804	733	103	in	in	ADP
taxlaw-2804	733	104	the	the	DET
taxlaw-2804	733	105	partnership	partnership	NOUN
taxlaw-2804	733	106	to	to	ADP
taxlaw-2804	733	107	c	c	X
taxlaw-2804	733	108	)	)	PUNCT
taxlaw-2804	733	109	is	be	AUX
taxlaw-2804	733	110	not	not	PART
taxlaw-2804	733	111	recognized	recognize	VERB
taxlaw-2804	733	112	a	a	DET
taxlaw-2804	733	113	second	second	ADJ
taxlaw-2804	733	114	time	time	NOUN
taxlaw-2804	733	115	by	by	ADP
taxlaw-2804	733	116	c	c	NOUN
taxlaw-2804	733	117	when	when	SCONJ
taxlaw-2804	733	118	the	the	DET
taxlaw-2804	733	119	land	land	NOUN
taxlaw-2804	733	120	is	be	AUX
taxlaw-2804	733	121	sold	sell	VERB
taxlaw-2804	733	122	by	by	ADP
taxlaw-2804	733	123	the	the	DET
taxlaw-2804	733	124	partnership	partnership	NOUN
taxlaw-2804	733	125	.	.	PUNCT
taxlaw-2804	734	1	after	after	SCONJ
taxlaw-2804	734	2	the	the	DET
taxlaw-2804	734	3	partnership	partnership	NOUN
taxlaw-2804	734	4	recognizes	recognize	VERB
taxlaw-2804	734	5	$	$	SYM
taxlaw-2804	734	6	50	50	NUM
taxlaw-2804	734	7	of	of	ADP
taxlaw-2804	734	8	tax	tax	NOUN
taxlaw-2804	734	9	gain	gain	NOUN
taxlaw-2804	734	10	and	and	CCONJ
taxlaw-2804	734	11	allocates	allocate	VERB
taxlaw-2804	734	12	it	it	PRON
taxlaw-2804	734	13	to	to	ADP
taxlaw-2804	734	14	b	b	NOUN
taxlaw-2804	734	15	,	,	PUNCT
taxlaw-2804	734	16	b‟s	b‟s	NOUN
taxlaw-2804	734	17	basis	basis	NOUN
taxlaw-2804	734	18	in	in	ADP
taxlaw-2804	734	19	his	his	PRON
taxlaw-2804	734	20	or	or	CCONJ
taxlaw-2804	734	21	her	her	PRON
taxlaw-2804	734	22	interest	interest	NOUN
taxlaw-2804	734	23	in	in	ADP
taxlaw-2804	734	24	the	the	DET
taxlaw-2804	734	25	partnership	partnership	NOUN
taxlaw-2804	734	26	becomes	become	VERB
taxlaw-2804	734	27	$	$	SYM
taxlaw-2804	734	28	150	150	NUM
taxlaw-2804	734	29	and	and	CCONJ
taxlaw-2804	734	30	c‟s	c‟s	PROPN
taxlaw-2804	734	31	remains	remain	VERB
taxlaw-2804	734	32	$	$	SYM
taxlaw-2804	734	33	150	150	NUM
taxlaw-2804	734	34	.	.	PUNCT
taxlaw-2804	735	1	thus	thus	ADV
taxlaw-2804	735	2	,	,	PUNCT
taxlaw-2804	735	3	if	if	SCONJ
taxlaw-2804	735	4	the	the	DET
taxlaw-2804	735	5	partnership	partnership	NOUN
taxlaw-2804	735	6	distributes	distribute	VERB
taxlaw-2804	735	7	$	$	SYM
taxlaw-2804	735	8	150	150	NUM
taxlaw-2804	735	9	of	of	ADP
taxlaw-2804	735	10	cash	cash	NOUN
taxlaw-2804	735	11	to	to	ADP
taxlaw-2804	735	12	each	each	DET
taxlaw-2804	735	13	partner	partner	NOUN
taxlaw-2804	735	14	on	on	ADP
taxlaw-2804	735	15	liquidation	liquidation	NOUN
taxlaw-2804	735	16	,	,	PUNCT
taxlaw-2804	735	17	neither	neither	DET
taxlaw-2804	735	18	partner	partner	NOUN
taxlaw-2804	735	19	recognizes	recognize	VERB
taxlaw-2804	735	20	gain	gain	NOUN
taxlaw-2804	735	21	or	or	CCONJ
taxlaw-2804	735	22	loss	loss	NOUN
taxlaw-2804	735	23	as	as	ADP
taxlaw-2804	735	24	a	a	DET
taxlaw-2804	735	25	result	result	NOUN
taxlaw-2804	735	26	of	of	ADP
taxlaw-2804	735	27	the	the	DET
taxlaw-2804	735	28	liquidation	liquidation	NOUN
taxlaw-2804	735	29	.	.	PUNCT
taxlaw-2804	736	1	101	101	NUM
taxlaw-2804	736	2	the	the	DET
taxlaw-2804	736	3	tax	tax	NOUN
taxlaw-2804	736	4	consequences	consequence	NOUN
taxlaw-2804	736	5	just	just	ADV
taxlaw-2804	736	6	described	describe	VERB
taxlaw-2804	736	7	are	be	AUX
taxlaw-2804	736	8	summarized	summarize	VERB
taxlaw-2804	736	9	in	in	ADP
taxlaw-2804	736	10	the	the	DET
taxlaw-2804	736	11	following	follow	VERB
taxlaw-2804	736	12	table	table	NOUN
taxlaw-2804	736	13	.	.	PUNCT
taxlaw-2804	737	1	102	102	NUM
taxlaw-2804	737	2	101	101	NUM
taxlaw-2804	737	3	i.r.c	i.r.c	NOUN
taxlaw-2804	737	4	.	.	PUNCT
taxlaw-2804	738	1	§	§	PROPN
taxlaw-2804	738	2	731	731	NUM
taxlaw-2804	738	3	(	(	PUNCT
taxlaw-2804	738	4	2010	2010	NUM
taxlaw-2804	738	5	)	)	PUNCT
taxlaw-2804	738	6	.	.	PUNCT
taxlaw-2804	739	1	102	102	NUM
taxlaw-2804	739	2	a	a	DET
taxlaw-2804	739	3	similar	similar	ADJ
taxlaw-2804	739	4	issue	issue	NOUN
taxlaw-2804	739	5	of	of	ADP
taxlaw-2804	739	6	potential	potential	ADJ
taxlaw-2804	739	7	duplication	duplication	NOUN
taxlaw-2804	739	8	of	of	ADP
taxlaw-2804	739	9	built	build	VERB
taxlaw-2804	739	10	-	-	PUNCT
taxlaw-2804	739	11	in	in	ADP
taxlaw-2804	739	12	gain	gain	NOUN
taxlaw-2804	739	13	arises	arise	VERB
taxlaw-2804	739	14	when	when	SCONJ
taxlaw-2804	739	15	property	property	NOUN
taxlaw-2804	739	16	is	be	AUX
taxlaw-2804	739	17	distributed	distribute	VERB
taxlaw-2804	739	18	by	by	ADP
taxlaw-2804	739	19	a	a	DET
taxlaw-2804	739	20	partnership	partnership	NOUN
taxlaw-2804	739	21	to	to	ADP
taxlaw-2804	739	22	a	a	DET
taxlaw-2804	739	23	partner	partner	NOUN
taxlaw-2804	739	24	.	.	PUNCT
taxlaw-2804	740	1	as	as	SCONJ
taxlaw-2804	740	2	is	be	AUX
taxlaw-2804	740	3	true	true	ADJ
taxlaw-2804	740	4	in	in	ADP
taxlaw-2804	740	5	the	the	DET
taxlaw-2804	740	6	case	case	NOUN
taxlaw-2804	740	7	of	of	ADP
taxlaw-2804	740	8	the	the	DET
taxlaw-2804	740	9	transfer	transfer	NOUN
taxlaw-2804	740	10	of	of	ADP
taxlaw-2804	740	11	interests	interest	NOUN
taxlaw-2804	740	12	in	in	ADP
taxlaw-2804	740	13	a	a	DET
taxlaw-2804	740	14	partnership	partnership	NOUN
taxlaw-2804	740	15	,	,	PUNCT
taxlaw-2804	740	16	the	the	DET
taxlaw-2804	740	17	built	build	VERB
taxlaw-2804	740	18	-	-	PUNCT
taxlaw-2804	740	19	in	in	ADP
taxlaw-2804	740	20	gain	gain	NOUN
taxlaw-2804	740	21	will	will	AUX
taxlaw-2804	740	22	or	or	CCONJ
taxlaw-2804	740	23	will	will	AUX
taxlaw-2804	740	24	not	not	PART
taxlaw-2804	740	25	be	be	AUX
taxlaw-2804	740	26	duplicated	duplicate	VERB
taxlaw-2804	740	27	depending	depend	VERB
taxlaw-2804	740	28	on	on	ADP
taxlaw-2804	740	29	whether	whether	SCONJ
taxlaw-2804	740	30	the	the	DET
taxlaw-2804	740	31	partnership	partnership	NOUN
taxlaw-2804	740	32	has	have	AUX
taxlaw-2804	740	33	a	a	DET
taxlaw-2804	740	34	§	§	ADJ
taxlaw-2804	740	35	754	754	NUM
taxlaw-2804	740	36	election	election	NOUN
taxlaw-2804	740	37	in	in	ADP
taxlaw-2804	740	38	effect	effect	NOUN
taxlaw-2804	740	39	.	.	PUNCT
taxlaw-2804	741	1	for	for	ADP
taxlaw-2804	741	2	example	example	NOUN
taxlaw-2804	741	3	,	,	PUNCT
taxlaw-2804	741	4	assume	assume	VERB
taxlaw-2804	741	5	three	three	NUM
taxlaw-2804	741	6	individuals	individual	NOUN
taxlaw-2804	741	7	,	,	PUNCT
taxlaw-2804	741	8	a	a	DET
taxlaw-2804	741	9	,	,	PUNCT
taxlaw-2804	741	10	b	b	NOUN
taxlaw-2804	741	11	,	,	PUNCT
taxlaw-2804	741	12	and	and	CCONJ
taxlaw-2804	741	13	c	c	AUX
taxlaw-2804	741	14	each	each	PRON
taxlaw-2804	741	15	contribute	contribute	VERB
taxlaw-2804	741	16	$	$	SYM
taxlaw-2804	741	17	100	100	NUM
taxlaw-2804	741	18	in	in	ADP
taxlaw-2804	741	19	exchange	exchange	NOUN
taxlaw-2804	741	20	for	for	ADP
taxlaw-2804	741	21	a	a	DET
taxlaw-2804	741	22	one	one	NUM
taxlaw-2804	741	23	-	-	PUNCT
taxlaw-2804	741	24	third	third	NOUN
taxlaw-2804	741	25	interest	interest	NOUN
taxlaw-2804	741	26	in	in	ADP
taxlaw-2804	741	27	a	a	DET
taxlaw-2804	741	28	newly	newly	ADV
taxlaw-2804	741	29	formed	form	VERB
taxlaw-2804	741	30	entity	entity	NOUN
taxlaw-2804	741	31	treated	treat	VERB
taxlaw-2804	741	32	as	as	ADP
taxlaw-2804	741	33	a	a	DET
taxlaw-2804	741	34	partnership	partnership	NOUN
taxlaw-2804	741	35	for	for	ADP
taxlaw-2804	741	36	tax	tax	NOUN
taxlaw-2804	741	37	purposes	purpose	NOUN
taxlaw-2804	741	38	.	.	PUNCT
taxlaw-2804	742	1	as	as	ADP
taxlaw-2804	742	2	a	a	DET
taxlaw-2804	742	3	result	result	NOUN
taxlaw-2804	742	4	,	,	PUNCT
taxlaw-2804	742	5	each	each	DET
taxlaw-2804	742	6	partner	partner	NOUN
taxlaw-2804	742	7	will	will	AUX
taxlaw-2804	742	8	have	have	VERB
taxlaw-2804	742	9	a	a	DET
taxlaw-2804	742	10	basis	basis	NOUN
taxlaw-2804	742	11	in	in	ADP
taxlaw-2804	742	12	his	his	PRON
taxlaw-2804	742	13	or	or	CCONJ
taxlaw-2804	742	14	her	her	PRON
taxlaw-2804	742	15	interest	interest	NOUN
taxlaw-2804	742	16	in	in	ADP
taxlaw-2804	742	17	the	the	DET
taxlaw-2804	742	18	partnership	partnership	NOUN
taxlaw-2804	742	19	equal	equal	ADJ
taxlaw-2804	742	20	to	to	ADP
taxlaw-2804	742	21	$	$	SYM
taxlaw-2804	742	22	100	100	NUM
taxlaw-2804	742	23	.	.	PUNCT
taxlaw-2804	742	24	i.r.c	i.r.c	NOUN
taxlaw-2804	742	25	.	.	PUNCT
taxlaw-2804	743	1	§	§	PROPN
taxlaw-2804	743	2	722	722	NUM
taxlaw-2804	743	3	(	(	PUNCT
taxlaw-2804	743	4	2010	2010	NUM
taxlaw-2804	743	5	)	)	PUNCT
taxlaw-2804	743	6	.	.	PUNCT
taxlaw-2804	744	1	assume	assume	VERB
taxlaw-2804	744	2	the	the	DET
taxlaw-2804	744	3	partnership	partnership	NOUN
taxlaw-2804	744	4	uses	use	VERB
taxlaw-2804	744	5	$	$	SYM
taxlaw-2804	744	6	100	100	NUM
taxlaw-2804	744	7	of	of	ADP
taxlaw-2804	744	8	the	the	DET
taxlaw-2804	744	9	amount	amount	NOUN
taxlaw-2804	744	10	contributed	contribute	VERB
taxlaw-2804	744	11	by	by	ADP
taxlaw-2804	744	12	the	the	DET
taxlaw-2804	744	13	partners	partner	NOUN
taxlaw-2804	744	14	to	to	PART
taxlaw-2804	744	15	acquire	acquire	VERB
taxlaw-2804	744	16	a	a	DET
taxlaw-2804	744	17	parcel	parcel	NOUN
taxlaw-2804	744	18	of	of	ADP
taxlaw-2804	744	19	land	land	NOUN
taxlaw-2804	744	20	for	for	ADP
taxlaw-2804	744	21	$	$	SYM
taxlaw-2804	744	22	100	100	NUM
taxlaw-2804	744	23	,	,	PUNCT
taxlaw-2804	744	24	so	so	SCONJ
taxlaw-2804	744	25	that	that	SCONJ
taxlaw-2804	744	26	the	the	DET
taxlaw-2804	744	27	partnership‟s	partnership‟s	ADJ
taxlaw-2804	744	28	basis	basis	NOUN
taxlaw-2804	744	29	in	in	ADP
taxlaw-2804	744	30	the	the	DET
taxlaw-2804	744	31	land	land	NOUN
taxlaw-2804	744	32	is	be	AUX
taxlaw-2804	744	33	$	$	SYM
taxlaw-2804	744	34	100	100	NUM
taxlaw-2804	744	35	.	.	PUNCT
taxlaw-2804	745	1	the	the	DET
taxlaw-2804	745	2	partnership	partnership	NOUN
taxlaw-2804	745	3	holds	hold	VERB
taxlaw-2804	745	4	the	the	DET
taxlaw-2804	745	5	remaining	remain	VERB
taxlaw-2804	745	6	$	$	SYM
taxlaw-2804	745	7	200	200	NUM
taxlaw-2804	745	8	contributed	contribute	VERB
taxlaw-2804	745	9	by	by	ADP
taxlaw-2804	745	10	the	the	DET
taxlaw-2804	745	11	partners	partner	NOUN
taxlaw-2804	745	12	in	in	ADP
taxlaw-2804	745	13	cash	cash	NOUN
taxlaw-2804	745	14	.	.	PUNCT
taxlaw-2804	746	1	at	at	ADP
taxlaw-2804	746	2	a	a	DET
taxlaw-2804	746	3	time	time	NOUN
taxlaw-2804	746	4	when	when	SCONJ
taxlaw-2804	746	5	the	the	DET
taxlaw-2804	746	6	value	value	NOUN
taxlaw-2804	746	7	of	of	ADP
taxlaw-2804	746	8	the	the	DET
taxlaw-2804	746	9	land	land	NOUN
taxlaw-2804	746	10	is	be	AUX
taxlaw-2804	746	11	$	$	SYM
taxlaw-2804	746	12	400	400	NUM
taxlaw-2804	746	13	,	,	PUNCT
taxlaw-2804	746	14	the	the	DET
taxlaw-2804	746	15	partnership	partnership	NOUN
taxlaw-2804	746	16	distributes	distribute	VERB
taxlaw-2804	746	17	$	$	SYM
taxlaw-2804	746	18	200	200	NUM
taxlaw-2804	746	19	cash	cash	NOUN
taxlaw-2804	746	20	to	to	ADP
taxlaw-2804	746	21	a	a	PRON
taxlaw-2804	746	22	in	in	ADP
taxlaw-2804	746	23	liquidation	liquidation	NOUN
taxlaw-2804	746	24	of	of	ADP
taxlaw-2804	746	25	a‟s	a‟s	PROPN
taxlaw-2804	746	26	interest	interest	NOUN
taxlaw-2804	746	27	in	in	ADP
taxlaw-2804	746	28	the	the	DET
taxlaw-2804	746	29	partnership	partnership	NOUN
taxlaw-2804	746	30	.	.	PUNCT
taxlaw-2804	747	1	a	a	PRON
taxlaw-2804	747	2	recognizes	recognize	VERB
taxlaw-2804	747	3	$	$	SYM
taxlaw-2804	747	4	100	100	NUM
taxlaw-2804	747	5	of	of	ADP
taxlaw-2804	747	6	gain	gain	NOUN
taxlaw-2804	747	7	as	as	ADP
taxlaw-2804	747	8	a	a	DET
taxlaw-2804	747	9	result	result	NOUN
taxlaw-2804	747	10	of	of	ADP
taxlaw-2804	747	11	the	the	DET
taxlaw-2804	747	12	distribution	distribution	NOUN
taxlaw-2804	747	13	(	(	PUNCT
taxlaw-2804	747	14	the	the	DET
taxlaw-2804	747	15	excess	excess	NOUN
taxlaw-2804	747	16	of	of	ADP
taxlaw-2804	747	17	the	the	DET
taxlaw-2804	747	18	amount	amount	NOUN
taxlaw-2804	747	19	of	of	ADP
taxlaw-2804	747	20	cash	cash	NOUN
taxlaw-2804	747	21	received	receive	VERB
taxlaw-2804	747	22	over	over	ADP
taxlaw-2804	747	23	a‟s	a‟s	PROPN
taxlaw-2804	747	24	basis	basis	NOUN
taxlaw-2804	747	25	in	in	ADP
taxlaw-2804	747	26	his	his	PRON
taxlaw-2804	747	27	or	or	CCONJ
taxlaw-2804	747	28	her	her	PRON
taxlaw-2804	747	29	interest	interest	NOUN
taxlaw-2804	747	30	in	in	ADP
taxlaw-2804	747	31	the	the	DET
taxlaw-2804	747	32	partnership	partnership	NOUN
taxlaw-2804	747	33	)	)	PUNCT
taxlaw-2804	747	34	.	.	PUNCT
taxlaw-2804	748	1	i.r.c	i.r.c	NOUN
taxlaw-2804	748	2	.	.	PUNCT
taxlaw-2804	749	1	§	§	PROPN
taxlaw-2804	749	2	731(a	731(a	PROPN
taxlaw-2804	749	3	)	)	PUNCT
taxlaw-2804	749	4	(	(	PUNCT
taxlaw-2804	749	5	2010	2010	NUM
taxlaw-2804	749	6	)	)	PUNCT
taxlaw-2804	749	7	.	.	PUNCT
taxlaw-2804	750	1	this	this	DET
taxlaw-2804	750	2	$	$	SYM
taxlaw-2804	750	3	100	100	NUM
taxlaw-2804	750	4	tax	tax	NOUN
taxlaw-2804	750	5	gain	gain	NOUN
taxlaw-2804	750	6	is	be	AUX
taxlaw-2804	750	7	attributable	attributable	ADJ
taxlaw-2804	750	8	to	to	PART
taxlaw-2804	750	9	a‟s	a‟s	VERB
taxlaw-2804	750	10	one	one	NUM
taxlaw-2804	750	11	-	-	PUNCT
taxlaw-2804	750	12	third	third	ADJ
taxlaw-2804	750	13	share	share	NOUN
taxlaw-2804	750	14	of	of	ADP
taxlaw-2804	750	15	the	the	DET
taxlaw-2804	750	16	$	$	SYM
taxlaw-2804	750	17	300	300	NUM
taxlaw-2804	750	18	of	of	ADP
taxlaw-2804	750	19	economic	economic	ADJ
taxlaw-2804	750	20	gain	gain	NOUN
taxlaw-2804	750	21	that	that	PRON
taxlaw-2804	750	22	has	have	AUX
taxlaw-2804	750	23	accrued	accrue	VERB
taxlaw-2804	750	24	with	with	ADP
taxlaw-2804	750	25	respect	respect	NOUN
taxlaw-2804	750	26	to	to	ADP
taxlaw-2804	750	27	the	the	DET
taxlaw-2804	750	28	land	land	NOUN
taxlaw-2804	750	29	.	.	PUNCT
taxlaw-2804	751	1	in	in	ADP
taxlaw-2804	751	2	other	other	ADJ
taxlaw-2804	751	3	words	word	NOUN
taxlaw-2804	751	4	,	,	PUNCT
taxlaw-2804	751	5	because	because	SCONJ
taxlaw-2804	751	6	the	the	DET
taxlaw-2804	751	7	land	land	NOUN
taxlaw-2804	751	8	is	be	AUX
taxlaw-2804	751	9	worth	worth	ADJ
taxlaw-2804	751	10	$	$	SYM
taxlaw-2804	751	11	300	300	NUM
taxlaw-2804	751	12	more	more	ADJ
taxlaw-2804	751	13	than	than	ADP
taxlaw-2804	751	14	its	its	PRON
taxlaw-2804	751	15	initial	initial	ADJ
taxlaw-2804	751	16	acquisition	acquisition	NOUN
taxlaw-2804	751	17	cost	cost	NOUN
taxlaw-2804	751	18	,	,	PUNCT
taxlaw-2804	751	19	the	the	DET
taxlaw-2804	751	20	amount	amount	NOUN
taxlaw-2804	751	21	distributed	distribute	VERB
taxlaw-2804	751	22	to	to	ADP
taxlaw-2804	751	23	a	a	PRON
taxlaw-2804	751	24	in	in	ADP
taxlaw-2804	751	25	liquidation	liquidation	NOUN
taxlaw-2804	751	26	of	of	ADP
taxlaw-2804	751	27	a‟s	a‟s	PROPN
taxlaw-2804	751	28	interest	interest	NOUN
taxlaw-2804	751	29	must	must	AUX
taxlaw-2804	751	30	exceed	exceed	VERB
taxlaw-2804	751	31	the	the	DET
taxlaw-2804	751	32	amount	amount	NOUN
taxlaw-2804	751	33	a	a	DET
taxlaw-2804	751	34	contributed	contribute	VERB
taxlaw-2804	751	35	by	by	ADP
taxlaw-2804	751	36	one	one	NUM
taxlaw-2804	751	37	-	-	PUNCT
taxlaw-2804	751	38	third	third	NOUN
taxlaw-2804	751	39	of	of	ADP
taxlaw-2804	751	40	$	$	SYM
taxlaw-2804	751	41	300	300	NUM
taxlaw-2804	751	42	or	or	CCONJ
taxlaw-2804	751	43	$	$	SYM
taxlaw-2804	751	44	100	100	NUM
taxlaw-2804	751	45	,	,	PUNCT
taxlaw-2804	751	46	and	and	CCONJ
taxlaw-2804	751	47	because	because	SCONJ
taxlaw-2804	751	48	a	a	PRON
taxlaw-2804	751	49	receives	receive	VERB
taxlaw-2804	751	50	$	$	SYM
taxlaw-2804	751	51	100	100	NUM
taxlaw-2804	751	52	more	more	ADJ
taxlaw-2804	751	53	in	in	ADP
taxlaw-2804	751	54	cash	cash	NOUN
taxlaw-2804	751	55	than	than	ADP
taxlaw-2804	751	56	the	the	DET
taxlaw-2804	751	57	amount	amount	NOUN
taxlaw-2804	751	58	a	a	DET
taxlaw-2804	751	59	contributed	contribute	VERB
taxlaw-2804	751	60	,	,	PUNCT
taxlaw-2804	751	61	a	a	PRON
taxlaw-2804	751	62	recognizes	recognize	VERB
taxlaw-2804	751	63	$	$	SYM
taxlaw-2804	751	64	100	100	NUM
taxlaw-2804	751	65	of	of	ADP
taxlaw-2804	751	66	tax	tax	NOUN
taxlaw-2804	751	67	gain	gain	NOUN
taxlaw-2804	751	68	as	as	ADP
taxlaw-2804	751	69	a	a	DET
taxlaw-2804	751	70	result	result	NOUN
taxlaw-2804	751	71	of	of	ADP
taxlaw-2804	751	72	the	the	DET
taxlaw-2804	751	73	distribution	distribution	NOUN
taxlaw-2804	751	74	.	.	PUNCT
taxlaw-2804	752	1	if	if	SCONJ
taxlaw-2804	752	2	no	no	DET
taxlaw-2804	752	3	§	§	PROPN
taxlaw-2804	752	4	754	754	NUM
taxlaw-2804	752	5	election	election	NOUN
taxlaw-2804	752	6	is	be	AUX
taxlaw-2804	752	7	in	in	ADP
taxlaw-2804	752	8	effect	effect	NOUN
taxlaw-2804	752	9	,	,	PUNCT
taxlaw-2804	752	10	the	the	DET
taxlaw-2804	752	11	distribution	distribution	NOUN
taxlaw-2804	752	12	has	have	VERB
taxlaw-2804	752	13	no	no	DET
taxlaw-2804	752	14	impact	impact	NOUN
taxlaw-2804	752	15	on	on	ADP
taxlaw-2804	752	16	the	the	DET
taxlaw-2804	752	17	partnership‟s	partnership‟s	ADJ
taxlaw-2804	752	18	basis	basis	NOUN
taxlaw-2804	752	19	in	in	ADP
taxlaw-2804	752	20	the	the	DET
taxlaw-2804	752	21	land	land	NOUN
taxlaw-2804	752	22	.	.	PUNCT
taxlaw-2804	753	1	i.r.c	i.r.c	NOUN
taxlaw-2804	753	2	.	.	PUNCT
taxlaw-2804	754	1	§	§	PROPN
taxlaw-2804	754	2	734(a	734(a	PROPN
taxlaw-2804	754	3	)	)	PUNCT
taxlaw-2804	754	4	(	(	PUNCT
taxlaw-2804	754	5	2010	2010	NUM
taxlaw-2804	754	6	)	)	PUNCT
taxlaw-2804	754	7	.	.	PUNCT
taxlaw-2804	755	1	as	as	ADP
taxlaw-2804	755	2	a	a	DET
taxlaw-2804	755	3	result	result	NOUN
taxlaw-2804	755	4	,	,	PUNCT
taxlaw-2804	755	5	if	if	SCONJ
taxlaw-2804	755	6	the	the	DET
taxlaw-2804	755	7	partnership	partnership	NOUN
taxlaw-2804	755	8	sells	sell	VERB
taxlaw-2804	755	9	the	the	DET
taxlaw-2804	755	10	land	land	NOUN
taxlaw-2804	755	11	for	for	ADP
taxlaw-2804	755	12	$	$	SYM
taxlaw-2804	755	13	400	400	NUM
taxlaw-2804	755	14	in	in	ADP
taxlaw-2804	755	15	a	a	DET
taxlaw-2804	755	16	subsequent	subsequent	ADJ
taxlaw-2804	755	17	year	year	NOUN
taxlaw-2804	755	18	,	,	PUNCT
taxlaw-2804	755	19	the	the	DET
taxlaw-2804	755	20	partnership	partnership	NOUN
taxlaw-2804	755	21	will	will	AUX
taxlaw-2804	755	22	recognize	recognize	VERB
taxlaw-2804	755	23	$	$	SYM
taxlaw-2804	755	24	300	300	NUM
taxlaw-2804	755	25	of	of	ADP
taxlaw-2804	755	26	tax	tax	NOUN
taxlaw-2804	755	27	gain	gain	NOUN
taxlaw-2804	755	28	,	,	PUNCT
taxlaw-2804	755	29	allocated	allocate	VERB
taxlaw-2804	755	30	$	$	SYM
taxlaw-2804	755	31	150	150	NUM
taxlaw-2804	755	32	to	to	ADP
taxlaw-2804	755	33	each	each	PRON
taxlaw-2804	755	34	of	of	ADP
taxlaw-2804	755	35	b	b	PROPN
taxlaw-2804	755	36	and	and	CCONJ
taxlaw-2804	755	37	c	c	NOUN
taxlaw-2804	755	38	,	,	PUNCT
taxlaw-2804	755	39	and	and	CCONJ
taxlaw-2804	755	40	$	$	SYM
taxlaw-2804	755	41	50	50	NUM
taxlaw-2804	755	42	of	of	ADP
taxlaw-2804	755	43	the	the	DET
taxlaw-2804	755	44	amount	amount	NOUN
taxlaw-2804	755	45	allocated	allocate	VERB
taxlaw-2804	755	46	to	to	ADP
taxlaw-2804	755	47	each	each	DET
taxlaw-2804	755	48	partner	partner	NOUN
taxlaw-2804	755	49	represents	represent	VERB
taxlaw-2804	755	50	a	a	DET
taxlaw-2804	755	51	duplication	duplication	NOUN
taxlaw-2804	755	52	of	of	ADP
taxlaw-2804	755	53	the	the	DET
taxlaw-2804	755	54	tax	tax	NOUN
taxlaw-2804	755	55	gain	gain	NOUN
taxlaw-2804	755	56	recognized	recognize	VERB
taxlaw-2804	755	57	by	by	ADP
taxlaw-2804	755	58	a	a	DET
taxlaw-2804	755	59	when	when	SCONJ
taxlaw-2804	755	60	a	a	PRON
taxlaw-2804	755	61	received	receive	VERB
taxlaw-2804	755	62	the	the	DET
taxlaw-2804	755	63	cash	cash	NOUN
taxlaw-2804	755	64	distribution	distribution	NOUN
taxlaw-2804	755	65	.	.	PUNCT
taxlaw-2804	756	1	if	if	SCONJ
taxlaw-2804	756	2	a	a	DET
taxlaw-2804	756	3	§	§	PROPN
taxlaw-2804	756	4	754	754	NUM
taxlaw-2804	756	5	election	election	NOUN
taxlaw-2804	756	6	is	be	AUX
taxlaw-2804	756	7	in	in	ADP
taxlaw-2804	756	8	effect	effect	NOUN
taxlaw-2804	756	9	,	,	PUNCT
taxlaw-2804	756	10	then	then	ADV
taxlaw-2804	756	11	the	the	DET
taxlaw-2804	756	12	partnership	partnership	NOUN
taxlaw-2804	756	13	will	will	AUX
taxlaw-2804	756	14	increase	increase	VERB
taxlaw-2804	756	15	its	its	PRON
taxlaw-2804	756	16	basis	basis	NOUN
taxlaw-2804	756	17	in	in	ADP
taxlaw-2804	756	18	the	the	DET
taxlaw-2804	756	19	land	land	NOUN
taxlaw-2804	756	20	by	by	ADP
taxlaw-2804	756	21	$	$	SYM
taxlaw-2804	756	22	100	100	NUM
taxlaw-2804	756	23	to	to	PART
taxlaw-2804	756	24	$	$	SYM
taxlaw-2804	756	25	200	200	NUM
taxlaw-2804	756	26	.	.	PUNCT
taxlaw-2804	756	27	i.r.c	i.r.c	NOUN
taxlaw-2804	756	28	.	.	PUNCT
taxlaw-2804	757	1	§	§	PROPN
taxlaw-2804	757	2	734(b	734(b	PROPN
taxlaw-2804	757	3	)	)	PUNCT
taxlaw-2804	757	4	(	(	PUNCT
taxlaw-2804	757	5	2010	2010	NUM
taxlaw-2804	757	6	)	)	PUNCT
taxlaw-2804	757	7	.	.	PUNCT
taxlaw-2804	758	1	as	as	ADP
taxlaw-2804	758	2	a	a	DET
taxlaw-2804	758	3	result	result	NOUN
taxlaw-2804	758	4	,	,	PUNCT
taxlaw-2804	758	5	if	if	SCONJ
taxlaw-2804	758	6	the	the	DET
taxlaw-2804	758	7	partnership	partnership	NOUN
taxlaw-2804	758	8	sells	sell	VERB
taxlaw-2804	758	9	the	the	DET
taxlaw-2804	758	10	land	land	NOUN
taxlaw-2804	758	11	for	for	ADP
taxlaw-2804	758	12	$	$	SYM
taxlaw-2804	758	13	400	400	NUM
taxlaw-2804	758	14	in	in	ADP
taxlaw-2804	758	15	a	a	DET
taxlaw-2804	758	16	subsequent	subsequent	ADJ
taxlaw-2804	758	17	year	year	NOUN
taxlaw-2804	758	18	,	,	PUNCT
taxlaw-2804	758	19	the	the	DET
taxlaw-2804	758	20	partnership	partnership	NOUN
taxlaw-2804	758	21	will	will	AUX
taxlaw-2804	758	22	recognize	recognize	VERB
taxlaw-2804	758	23	$	$	SYM
taxlaw-2804	758	24	200	200	NUM
taxlaw-2804	758	25	of	of	ADP
taxlaw-2804	758	26	tax	tax	NOUN
taxlaw-2804	758	27	gain	gain	NOUN
taxlaw-2804	758	28	,	,	PUNCT
taxlaw-2804	758	29	allocated	allocate	VERB
taxlaw-2804	758	30	$	$	SYM
taxlaw-2804	758	31	100	100	NUM
taxlaw-2804	758	32	to	to	ADP
taxlaw-2804	758	33	each	each	PRON
taxlaw-2804	758	34	of	of	ADP
taxlaw-2804	758	35	b	b	PROPN
taxlaw-2804	758	36	and	and	CCONJ
taxlaw-2804	758	37	c	c	NOUN
taxlaw-2804	758	38	,	,	PUNCT
taxlaw-2804	758	39	and	and	CCONJ
taxlaw-2804	758	40	none	none	NOUN
taxlaw-2804	758	41	of	of	ADP
taxlaw-2804	758	42	the	the	DET
taxlaw-2804	758	43	tax	tax	NOUN
taxlaw-2804	758	44	gain	gain	NOUN
taxlaw-2804	758	45	recognized	recognize	VERB
taxlaw-2804	758	46	by	by	ADP
taxlaw-2804	758	47	a	a	PRON
taxlaw-2804	758	48	is	be	AUX
taxlaw-2804	758	49	duplicated	duplicate	VERB
taxlaw-2804	758	50	.	.	PUNCT
taxlaw-2804	759	1	278	278	NUM
taxlaw-2804	759	2	columbia	columbia	PROPN
taxlaw-2804	759	3	journal	journal	NOUN
taxlaw-2804	759	4	of	of	ADP
taxlaw-2804	759	5	tax	tax	NOUN
taxlaw-2804	759	6	law	law	NOUN
taxlaw-2804	759	7	[	[	X
taxlaw-2804	759	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	759	9	table	table	NOUN
taxlaw-2804	759	10	9	9	NUM
taxlaw-2804	759	11	:	:	PUNCT
taxlaw-2804	759	12	section	section	NOUN
taxlaw-2804	759	13	754	754	NUM
taxlaw-2804	759	14	election	election	NOUN
taxlaw-2804	759	15	and	and	CCONJ
taxlaw-2804	759	16	built	build	VERB
taxlaw-2804	759	17	-	-	PUNCT
taxlaw-2804	759	18	in	in	ADP
taxlaw-2804	759	19	gain	gain	NOUN
taxlaw-2804	759	20	assets	asset	NOUN
taxlaw-2804	759	21	section	section	NOUN
taxlaw-2804	759	22	754	754	NUM
taxlaw-2804	759	23	election	election	NOUN
taxlaw-2804	759	24	not	not	PART
taxlaw-2804	759	25	made	make	VERB
taxlaw-2804	759	26	section	section	NOUN
taxlaw-2804	759	27	754	754	NUM
taxlaw-2804	759	28	election	election	NOUN
taxlaw-2804	759	29	made	make	VERB
taxlaw-2804	759	30	tax	tax	NOUN
taxlaw-2804	759	31	gain	gain	NOUN
taxlaw-2804	759	32	or	or	CCONJ
taxlaw-2804	759	33	loss	loss	NOUN
taxlaw-2804	759	34	recognized	recognize	VERB
taxlaw-2804	759	35	by	by	ADP
taxlaw-2804	759	36	a	a	PRON
taxlaw-2804	759	37	on	on	ADP
taxlaw-2804	759	38	sale	sale	NOUN
taxlaw-2804	759	39	of	of	ADP
taxlaw-2804	759	40	partnership	partnership	NOUN
taxlaw-2804	759	41	interest	interest	NOUN
taxlaw-2804	759	42	to	to	ADP
taxlaw-2804	759	43	c	c	PROPN
taxlaw-2804	759	44	$	$	SYM
taxlaw-2804	759	45	50	50	NUM
taxlaw-2804	759	46	gain	gain	VERB
taxlaw-2804	759	47	$	$	SYM
taxlaw-2804	759	48	50	50	NUM
taxlaw-2804	759	49	gain	gain	NOUN
taxlaw-2804	759	50	tax	tax	NOUN
taxlaw-2804	759	51	gain	gain	NOUN
taxlaw-2804	759	52	or	or	CCONJ
taxlaw-2804	759	53	loss	loss	NOUN
taxlaw-2804	759	54	recognized	recognize	VERB
taxlaw-2804	759	55	by	by	ADP
taxlaw-2804	759	56	c	c	PROPN
taxlaw-2804	759	57	on	on	ADP
taxlaw-2804	759	58	sale	sale	NOUN
taxlaw-2804	759	59	of	of	ADP
taxlaw-2804	759	60	land	land	NOUN
taxlaw-2804	759	61	by	by	ADP
taxlaw-2804	759	62	partnership	partnership	NOUN
taxlaw-2804	759	63	$	$	SYM
taxlaw-2804	759	64	50	50	NUM
taxlaw-2804	759	65	gain	gain	VERB
taxlaw-2804	759	66	$	$	SYM
taxlaw-2804	759	67	0	0	NUM
taxlaw-2804	759	68	tax	tax	NOUN
taxlaw-2804	759	69	gain	gain	NOUN
taxlaw-2804	759	70	or	or	CCONJ
taxlaw-2804	759	71	loss	loss	NOUN
taxlaw-2804	759	72	recognized	recognize	VERB
taxlaw-2804	759	73	by	by	ADP
taxlaw-2804	759	74	b	b	NOUN
taxlaw-2804	759	75	on	on	ADP
taxlaw-2804	759	76	sale	sale	NOUN
taxlaw-2804	759	77	of	of	ADP
taxlaw-2804	759	78	land	land	NOUN
taxlaw-2804	759	79	by	by	ADP
taxlaw-2804	759	80	partnership	partnership	NOUN
taxlaw-2804	759	81	$	$	SYM
taxlaw-2804	759	82	50	50	NUM
taxlaw-2804	759	83	gain	gain	VERB
taxlaw-2804	759	84	$	$	SYM
taxlaw-2804	759	85	50	50	NUM
taxlaw-2804	759	86	gain	gain	NOUN
taxlaw-2804	759	87	tax	tax	NOUN
taxlaw-2804	759	88	gain	gain	NOUN
taxlaw-2804	759	89	or	or	CCONJ
taxlaw-2804	759	90	loss	loss	NOUN
taxlaw-2804	759	91	recognized	recognize	VERB
taxlaw-2804	759	92	by	by	ADP
taxlaw-2804	759	93	c	c	PROPN
taxlaw-2804	759	94	on	on	ADP
taxlaw-2804	759	95	liquidation	liquidation	NOUN
taxlaw-2804	759	96	$	$	SYM
taxlaw-2804	759	97	50	50	NUM
taxlaw-2804	759	98	loss	loss	NOUN
taxlaw-2804	759	99	$	$	SYM
taxlaw-2804	759	100	0	0	NUM
taxlaw-2804	759	101	tax	tax	NOUN
taxlaw-2804	759	102	gain	gain	NOUN
taxlaw-2804	759	103	or	or	CCONJ
taxlaw-2804	759	104	loss	loss	NOUN
taxlaw-2804	759	105	recognized	recognize	VERB
taxlaw-2804	759	106	by	by	ADP
taxlaw-2804	759	107	b	b	PROPN
taxlaw-2804	759	108	on	on	ADP
taxlaw-2804	759	109	liquidation	liquidation	NOUN
taxlaw-2804	759	110	$	$	SYM
taxlaw-2804	759	111	0	0	NUM
taxlaw-2804	759	112	$	$	SYM
taxlaw-2804	759	113	0	0	NUM
taxlaw-2804	759	114	b.	b.	NOUN
taxlaw-2804	759	115	section	section	NOUN
taxlaw-2804	759	116	754	754	NUM
taxlaw-2804	759	117	elections	election	NOUN
taxlaw-2804	759	118	and	and	CCONJ
taxlaw-2804	759	119	built	build	VERB
taxlaw-2804	759	120	-	-	PUNCT
taxlaw-2804	759	121	in	in	ADP
taxlaw-2804	759	122	loss	loss	NOUN
taxlaw-2804	759	123	assets	asset	NOUN
taxlaw-2804	759	124	if	if	SCONJ
taxlaw-2804	759	125	a	a	DET
taxlaw-2804	759	126	partnership‟s	partnership‟s	ADJ
taxlaw-2804	759	127	assets	asset	NOUN
taxlaw-2804	759	128	have	have	VERB
taxlaw-2804	759	129	a	a	DET
taxlaw-2804	759	130	“	"	PUNCT
taxlaw-2804	759	131	substantial	substantial	ADJ
taxlaw-2804	759	132	built	build	VERB
taxlaw-2804	759	133	-	-	PUNCT
taxlaw-2804	759	134	in	in	ADP
taxlaw-2804	759	135	loss	loss	NOUN
taxlaw-2804	759	136	”	"	PUNCT
taxlaw-2804	759	137	immediately	immediately	ADV
taxlaw-2804	759	138	after	after	ADP
taxlaw-2804	759	139	the	the	DET
taxlaw-2804	759	140	transfer	transfer	NOUN
taxlaw-2804	759	141	of	of	ADP
taxlaw-2804	759	142	an	an	DET
taxlaw-2804	759	143	interest	interest	NOUN
taxlaw-2804	759	144	in	in	ADP
taxlaw-2804	759	145	the	the	DET
taxlaw-2804	759	146	partnership	partnership	NOUN
taxlaw-2804	759	147	,	,	PUNCT
taxlaw-2804	759	148	then	then	ADV
taxlaw-2804	759	149	the	the	DET
taxlaw-2804	759	150	results	result	NOUN
taxlaw-2804	759	151	that	that	PRON
taxlaw-2804	759	152	would	would	AUX
taxlaw-2804	759	153	follow	follow	VERB
taxlaw-2804	759	154	from	from	ADP
taxlaw-2804	759	155	making	make	VERB
taxlaw-2804	759	156	a	a	DET
taxlaw-2804	759	157	§	§	ADJ
taxlaw-2804	759	158	754	754	NUM
taxlaw-2804	759	159	election	election	NOUN
taxlaw-2804	759	160	are	be	AUX
taxlaw-2804	759	161	mandatory	mandatory	ADJ
taxlaw-2804	759	162	regardless	regardless	ADV
taxlaw-2804	759	163	of	of	ADP
taxlaw-2804	759	164	whether	whether	SCONJ
taxlaw-2804	759	165	the	the	DET
taxlaw-2804	759	166	partnership	partnership	NOUN
taxlaw-2804	759	167	has	have	AUX
taxlaw-2804	759	168	made	make	VERB
taxlaw-2804	759	169	such	such	DET
taxlaw-2804	759	170	an	an	DET
taxlaw-2804	759	171	election	election	NOUN
taxlaw-2804	759	172	.	.	PUNCT
taxlaw-2804	759	173	103	103	NUM
taxlaw-2804	759	174	in	in	ADP
taxlaw-2804	759	175	other	other	ADJ
taxlaw-2804	759	176	words	word	NOUN
taxlaw-2804	759	177	,	,	PUNCT
taxlaw-2804	759	178	in	in	ADP
taxlaw-2804	759	179	such	such	DET
taxlaw-2804	759	180	a	a	DET
taxlaw-2804	759	181	case	case	NOUN
taxlaw-2804	759	182	,	,	PUNCT
taxlaw-2804	759	183	the	the	DET
taxlaw-2804	759	184	partnership	partnership	NOUN
taxlaw-2804	759	185	is	be	AUX
taxlaw-2804	759	186	required	require	VERB
taxlaw-2804	759	187	to	to	PART
taxlaw-2804	759	188	take	take	VERB
taxlaw-2804	759	189	steps	step	NOUN
taxlaw-2804	759	190	to	to	PART
taxlaw-2804	759	191	avoid	avoid	VERB
taxlaw-2804	759	192	the	the	DET
taxlaw-2804	759	193	recognition	recognition	NOUN
taxlaw-2804	759	194	of	of	ADP
taxlaw-2804	759	195	the	the	DET
taxlaw-2804	759	196	same	same	ADJ
taxlaw-2804	759	197	tax	tax	NOUN
taxlaw-2804	759	198	loss	loss	NOUN
taxlaw-2804	759	199	a	a	DET
taxlaw-2804	759	200	second	second	ADJ
taxlaw-2804	759	201	time	time	NOUN
taxlaw-2804	759	202	.	.	PUNCT
taxlaw-2804	760	1	a	a	DET
taxlaw-2804	760	2	“	"	PUNCT
taxlaw-2804	760	3	substantial	substantial	ADJ
taxlaw-2804	760	4	built	build	VERB
taxlaw-2804	760	5	-	-	PUNCT
taxlaw-2804	760	6	in	in	ADP
taxlaw-2804	760	7	loss	loss	NOUN
taxlaw-2804	760	8	”	"	PUNCT
taxlaw-2804	760	9	exists	exist	VERB
taxlaw-2804	760	10	if	if	SCONJ
taxlaw-2804	760	11	a	a	DET
taxlaw-2804	760	12	partnership‟s	partnership‟s	ADJ
taxlaw-2804	760	13	total	total	ADJ
taxlaw-2804	760	14	basis	basis	NOUN
taxlaw-2804	760	15	in	in	ADP
taxlaw-2804	760	16	its	its	PRON
taxlaw-2804	760	17	assets	asset	NOUN
taxlaw-2804	760	18	,	,	PUNCT
taxlaw-2804	760	19	in	in	ADP
taxlaw-2804	760	20	aggregate	aggregate	ADJ
taxlaw-2804	760	21	,	,	PUNCT
taxlaw-2804	760	22	exceeds	exceed	VERB
taxlaw-2804	760	23	the	the	DET
taxlaw-2804	760	24	total	total	ADJ
taxlaw-2804	760	25	value	value	NOUN
taxlaw-2804	760	26	of	of	ADP
taxlaw-2804	760	27	the	the	DET
taxlaw-2804	760	28	partnership‟s	partnership‟s	ADJ
taxlaw-2804	760	29	assets	asset	NOUN
taxlaw-2804	760	30	by	by	ADP
taxlaw-2804	760	31	more	more	ADJ
taxlaw-2804	760	32	than	than	ADP
taxlaw-2804	760	33	$	$	SYM
taxlaw-2804	760	34	250,000	250,000	NUM
taxlaw-2804	760	35	.	.	PUNCT
taxlaw-2804	761	1	104	104	NUM
taxlaw-2804	761	2	certain	certain	ADJ
taxlaw-2804	761	3	large	large	ADJ
taxlaw-2804	761	4	partnerships	partnership	NOUN
taxlaw-2804	761	5	,	,	PUNCT
taxlaw-2804	761	6	for	for	ADP
taxlaw-2804	761	7	which	which	PRON
taxlaw-2804	761	8	making	make	VERB
taxlaw-2804	761	9	basis	basis	NOUN
taxlaw-2804	761	10	adjustments	adjustment	NOUN
taxlaw-2804	761	11	would	would	AUX
taxlaw-2804	761	12	be	be	AUX
taxlaw-2804	761	13	particularly	particularly	ADV
taxlaw-2804	761	14	difficult	difficult	ADJ
taxlaw-2804	761	15	,	,	PUNCT
taxlaw-2804	761	16	are	be	AUX
taxlaw-2804	761	17	allowed	allow	VERB
taxlaw-2804	761	18	to	to	PART
taxlaw-2804	761	19	carry	carry	VERB
taxlaw-2804	761	20	out	out	ADP
taxlaw-2804	761	21	the	the	DET
taxlaw-2804	761	22	purpose	purpose	NOUN
taxlaw-2804	761	23	of	of	ADP
taxlaw-2804	761	24	mandatory	mandatory	ADJ
taxlaw-2804	761	25	downward	downward	ADJ
taxlaw-2804	761	26	basis	basis	NOUN
taxlaw-2804	761	27	adjustments	adjustment	NOUN
taxlaw-2804	761	28	through	through	ADP
taxlaw-2804	761	29	alternative	alternative	ADJ
taxlaw-2804	761	30	methods	method	NOUN
taxlaw-2804	761	31	.	.	PUNCT
taxlaw-2804	762	1	105	105	NUM
taxlaw-2804	762	2	the	the	DET
taxlaw-2804	762	3	following	following	ADJ
taxlaw-2804	762	4	example	example	NOUN
taxlaw-2804	762	5	demonstrates	demonstrate	VERB
taxlaw-2804	762	6	the	the	DET
taxlaw-2804	762	7	results	result	NOUN
taxlaw-2804	762	8	of	of	ADP
taxlaw-2804	762	9	a	a	DET
taxlaw-2804	762	10	mandatory	mandatory	ADJ
taxlaw-2804	762	11	downward	downward	ADJ
taxlaw-2804	762	12	basis	basis	NOUN
taxlaw-2804	762	13	adjustment	adjustment	NOUN
taxlaw-2804	762	14	and	and	CCONJ
taxlaw-2804	762	15	the	the	DET
taxlaw-2804	762	16	limits	limit	NOUN
taxlaw-2804	762	17	on	on	ADP
taxlaw-2804	762	18	when	when	SCONJ
taxlaw-2804	762	19	such	such	DET
taxlaw-2804	762	20	an	an	DET
taxlaw-2804	762	21	adjustment	adjustment	NOUN
taxlaw-2804	762	22	is	be	AUX
taxlaw-2804	762	23	required	require	VERB
taxlaw-2804	762	24	.	.	PUNCT
taxlaw-2804	763	1	for	for	ADP
taxlaw-2804	763	2	purposes	purpose	NOUN
taxlaw-2804	763	3	of	of	ADP
taxlaw-2804	763	4	the	the	DET
taxlaw-2804	763	5	example	example	NOUN
taxlaw-2804	763	6	,	,	PUNCT
taxlaw-2804	763	7	assume	assume	VERB
taxlaw-2804	763	8	the	the	DET
taxlaw-2804	763	9	following	follow	VERB
taxlaw-2804	763	10	facts	fact	NOUN
taxlaw-2804	763	11	:	:	PUNCT
taxlaw-2804	763	12	103	103	NUM
taxlaw-2804	763	13	i.r.c	i.r.c	NOUN
taxlaw-2804	763	14	.	.	PUNCT
taxlaw-2804	764	1	§	§	PROPN
taxlaw-2804	764	2	743(b	743(b	PROPN
taxlaw-2804	764	3	)	)	PUNCT
taxlaw-2804	764	4	(	(	PUNCT
taxlaw-2804	764	5	2010	2010	NUM
taxlaw-2804	764	6	)	)	PUNCT
taxlaw-2804	764	7	.	.	PUNCT
taxlaw-2804	765	1	104	104	NUM
taxlaw-2804	765	2	i.r.c	i.r.c	NOUN
taxlaw-2804	765	3	.	.	PUNCT
taxlaw-2804	766	1	§	§	PROPN
taxlaw-2804	766	2	743(d)(1	743(d)(1	NUM
taxlaw-2804	766	3	)	)	PUNCT
taxlaw-2804	766	4	(	(	PUNCT
taxlaw-2804	766	5	2010	2010	NUM
taxlaw-2804	766	6	)	)	PUNCT
taxlaw-2804	766	7	.	.	PUNCT
taxlaw-2804	767	1	a	a	DET
taxlaw-2804	767	2	similar	similar	ADJ
taxlaw-2804	767	3	rule	rule	NOUN
taxlaw-2804	767	4	applies	apply	VERB
taxlaw-2804	767	5	in	in	ADP
taxlaw-2804	767	6	the	the	DET
taxlaw-2804	767	7	case	case	NOUN
taxlaw-2804	767	8	of	of	ADP
taxlaw-2804	767	9	downward	downward	ADJ
taxlaw-2804	767	10	basis	basis	NOUN
taxlaw-2804	767	11	adjustments	adjustment	NOUN
taxlaw-2804	767	12	in	in	ADP
taxlaw-2804	767	13	connection	connection	NOUN
taxlaw-2804	767	14	with	with	ADP
taxlaw-2804	767	15	the	the	DET
taxlaw-2804	767	16	distribution	distribution	NOUN
taxlaw-2804	767	17	of	of	ADP
taxlaw-2804	767	18	property	property	NOUN
taxlaw-2804	767	19	.	.	PUNCT
taxlaw-2804	768	1	i.r.c	i.r.c	NOUN
taxlaw-2804	768	2	.	.	PUNCT
taxlaw-2804	769	1	§	§	PROPN
taxlaw-2804	769	2	§	§	PROPN
taxlaw-2804	769	3	734(b	734(b	PROPN
taxlaw-2804	769	4	)	)	PUNCT
taxlaw-2804	769	5	,	,	PUNCT
taxlaw-2804	769	6	(	(	PUNCT
taxlaw-2804	769	7	d	d	NOUN
taxlaw-2804	769	8	)	)	PUNCT
taxlaw-2804	769	9	.	.	PUNCT
taxlaw-2804	770	1	105	105	NUM
taxlaw-2804	770	2	making	make	VERB
taxlaw-2804	770	3	basis	basis	NOUN
taxlaw-2804	770	4	adjustments	adjustment	NOUN
taxlaw-2804	770	5	becomes	become	VERB
taxlaw-2804	770	6	computationally	computationally	ADV
taxlaw-2804	770	7	more	more	ADV
taxlaw-2804	770	8	difficult	difficult	ADJ
taxlaw-2804	770	9	if	if	SCONJ
taxlaw-2804	770	10	a	a	DET
taxlaw-2804	770	11	partnership	partnership	NOUN
taxlaw-2804	770	12	holds	hold	VERB
taxlaw-2804	770	13	multiple	multiple	ADJ
taxlaw-2804	770	14	assets	asset	NOUN
taxlaw-2804	770	15	and	and	CCONJ
taxlaw-2804	770	16	if	if	SCONJ
taxlaw-2804	770	17	interests	interest	NOUN
taxlaw-2804	770	18	in	in	ADP
taxlaw-2804	770	19	the	the	DET
taxlaw-2804	770	20	partnership	partnership	NOUN
taxlaw-2804	770	21	change	change	NOUN
taxlaw-2804	770	22	hands	hand	NOUN
taxlaw-2804	770	23	frequently	frequently	ADV
taxlaw-2804	770	24	.	.	PUNCT
taxlaw-2804	771	1	this	this	PRON
taxlaw-2804	771	2	is	be	AUX
taxlaw-2804	771	3	the	the	DET
taxlaw-2804	771	4	case	case	NOUN
taxlaw-2804	771	5	since	since	SCONJ
taxlaw-2804	771	6	a	a	DET
taxlaw-2804	771	7	separate	separate	ADJ
taxlaw-2804	771	8	basis	basis	NOUN
taxlaw-2804	771	9	adjustment	adjustment	NOUN
taxlaw-2804	771	10	has	have	VERB
taxlaw-2804	771	11	to	to	PART
taxlaw-2804	771	12	be	be	AUX
taxlaw-2804	771	13	taken	take	VERB
taxlaw-2804	771	14	into	into	ADP
taxlaw-2804	771	15	account	account	NOUN
taxlaw-2804	771	16	for	for	ADP
taxlaw-2804	771	17	each	each	DET
taxlaw-2804	771	18	asset	asset	NOUN
taxlaw-2804	771	19	with	with	ADP
taxlaw-2804	771	20	respect	respect	NOUN
taxlaw-2804	771	21	to	to	ADP
taxlaw-2804	771	22	each	each	DET
taxlaw-2804	771	23	transfer	transfer	NOUN
taxlaw-2804	771	24	.	.	PUNCT
taxlaw-2804	772	1	in	in	ADP
taxlaw-2804	772	2	recognition	recognition	NOUN
taxlaw-2804	772	3	of	of	ADP
taxlaw-2804	772	4	this	this	DET
taxlaw-2804	772	5	fact	fact	NOUN
taxlaw-2804	772	6	,	,	PUNCT
taxlaw-2804	772	7	§	§	PROPN
taxlaw-2804	772	8	743(e	743(e	PROPN
taxlaw-2804	772	9	)	)	PUNCT
taxlaw-2804	772	10	of	of	ADP
taxlaw-2804	772	11	the	the	DET
taxlaw-2804	772	12	code	code	NOUN
taxlaw-2804	772	13	provides	provide	VERB
taxlaw-2804	772	14	that	that	SCONJ
taxlaw-2804	772	15	the	the	DET
taxlaw-2804	772	16	mandatory	mandatory	ADJ
taxlaw-2804	772	17	downward	downward	ADJ
taxlaw-2804	772	18	basis	basis	NOUN
taxlaw-2804	772	19	adjustments	adjustment	NOUN
taxlaw-2804	772	20	that	that	PRON
taxlaw-2804	772	21	would	would	AUX
taxlaw-2804	772	22	otherwise	otherwise	ADV
taxlaw-2804	772	23	apply	apply	VERB
taxlaw-2804	772	24	in	in	ADP
taxlaw-2804	772	25	the	the	DET
taxlaw-2804	772	26	case	case	NOUN
taxlaw-2804	772	27	of	of	ADP
taxlaw-2804	772	28	a	a	DET
taxlaw-2804	772	29	“	"	PUNCT
taxlaw-2804	772	30	substantial	substantial	ADJ
taxlaw-2804	772	31	built	build	VERB
taxlaw-2804	772	32	-	-	PUNCT
taxlaw-2804	772	33	in	in	ADP
taxlaw-2804	772	34	loss	loss	NOUN
taxlaw-2804	772	35	”	"	PUNCT
taxlaw-2804	772	36	do	do	AUX
taxlaw-2804	772	37	not	not	PART
taxlaw-2804	772	38	apply	apply	VERB
taxlaw-2804	772	39	to	to	ADP
taxlaw-2804	772	40	an	an	DET
taxlaw-2804	772	41	“	"	PUNCT
taxlaw-2804	772	42	electing	elect	VERB
taxlaw-2804	772	43	investment	investment	NOUN
taxlaw-2804	772	44	partnership	partnership	NOUN
taxlaw-2804	772	45	,	,	PUNCT
taxlaw-2804	772	46	”	"	PUNCT
taxlaw-2804	772	47	provided	provide	VERB
taxlaw-2804	772	48	that	that	SCONJ
taxlaw-2804	772	49	the	the	DET
taxlaw-2804	772	50	partnership	partnership	NOUN
taxlaw-2804	772	51	establishes	establish	VERB
taxlaw-2804	772	52	that	that	SCONJ
taxlaw-2804	772	53	losses	loss	NOUN
taxlaw-2804	772	54	are	be	AUX
taxlaw-2804	772	55	only	only	ADV
taxlaw-2804	772	56	allocated	allocate	VERB
taxlaw-2804	772	57	to	to	ADP
taxlaw-2804	772	58	the	the	DET
taxlaw-2804	772	59	transferee	transferee	PROPN
taxlaw-2804	772	60	partner	partner	NOUN
taxlaw-2804	772	61	to	to	ADP
taxlaw-2804	772	62	the	the	DET
taxlaw-2804	772	63	extent	extent	NOUN
taxlaw-2804	772	64	they	they	PRON
taxlaw-2804	772	65	exceed	exceed	VERB
taxlaw-2804	772	66	the	the	DET
taxlaw-2804	772	67	loss	loss	NOUN
taxlaw-2804	772	68	recognized	recognize	VERB
taxlaw-2804	772	69	by	by	ADP
taxlaw-2804	772	70	the	the	DET
taxlaw-2804	772	71	transferor	transferor	NOUN
taxlaw-2804	772	72	.	.	PUNCT
taxlaw-2804	773	1	several	several	ADJ
taxlaw-2804	773	2	open	open	ADJ
taxlaw-2804	773	3	questions	question	NOUN
taxlaw-2804	773	4	remain	remain	VERB
taxlaw-2804	773	5	regarding	regard	VERB
taxlaw-2804	773	6	which	which	PRON
taxlaw-2804	773	7	entities	entity	NOUN
taxlaw-2804	773	8	can	can	AUX
taxlaw-2804	773	9	qualify	qualify	VERB
taxlaw-2804	773	10	as	as	ADP
taxlaw-2804	773	11	electing	elect	VERB
taxlaw-2804	773	12	investment	investment	NOUN
taxlaw-2804	773	13	partnerships	partnership	NOUN
taxlaw-2804	773	14	and	and	CCONJ
taxlaw-2804	773	15	regarding	regard	VERB
taxlaw-2804	773	16	how	how	SCONJ
taxlaw-2804	773	17	partnerships	partnership	NOUN
taxlaw-2804	773	18	can	can	AUX
taxlaw-2804	773	19	comply	comply	VERB
taxlaw-2804	773	20	with	with	ADP
taxlaw-2804	773	21	the	the	DET
taxlaw-2804	773	22	requirement	requirement	NOUN
taxlaw-2804	773	23	of	of	ADP
taxlaw-2804	773	24	establishing	establish	VERB
taxlaw-2804	773	25	that	that	SCONJ
taxlaw-2804	773	26	losses	loss	NOUN
taxlaw-2804	773	27	are	be	AUX
taxlaw-2804	773	28	only	only	ADV
taxlaw-2804	773	29	allocated	allocate	VERB
taxlaw-2804	773	30	to	to	ADP
taxlaw-2804	773	31	the	the	DET
taxlaw-2804	773	32	transferee	transferee	PROPN
taxlaw-2804	773	33	partner	partner	NOUN
taxlaw-2804	773	34	to	to	ADP
taxlaw-2804	773	35	the	the	DET
taxlaw-2804	773	36	extent	extent	NOUN
taxlaw-2804	773	37	they	they	PRON
taxlaw-2804	773	38	exceed	exceed	VERB
taxlaw-2804	773	39	the	the	DET
taxlaw-2804	773	40	loss	loss	NOUN
taxlaw-2804	773	41	recognized	recognize	VERB
taxlaw-2804	773	42	by	by	ADP
taxlaw-2804	773	43	the	the	DET
taxlaw-2804	773	44	transferor	transferor	NOUN
taxlaw-2804	773	45	.	.	PUNCT
taxlaw-2804	774	1	for	for	ADP
taxlaw-2804	774	2	further	further	ADJ
taxlaw-2804	774	3	discussion	discussion	NOUN
taxlaw-2804	774	4	,	,	PUNCT
taxlaw-2804	774	5	see	see	VERB
taxlaw-2804	774	6	kristen	kristen	PROPN
taxlaw-2804	774	7	j.	j.	PROPN
taxlaw-2804	774	8	hangen	hangen	PROPN
taxlaw-2804	774	9	,	,	PUNCT
taxlaw-2804	774	10	economic	economic	ADJ
taxlaw-2804	774	11	crisis	crisis	NOUN
taxlaw-2804	774	12	renews	renew	VERB
taxlaw-2804	774	13	interest	interest	NOUN
taxlaw-2804	774	14	in	in	ADP
taxlaw-2804	774	15	electing	elect	VERB
taxlaw-2804	774	16	investment	investment	NOUN
taxlaw-2804	774	17	partnerships	partnership	NOUN
taxlaw-2804	774	18	,	,	PUNCT
taxlaw-2804	774	19	126	126	NUM
taxlaw-2804	774	20	tax	tax	NOUN
taxlaw-2804	774	21	notes	note	NOUN
taxlaw-2804	774	22	945	945	NUM
taxlaw-2804	774	23	(	(	PUNCT
taxlaw-2804	774	24	2010	2010	NUM
taxlaw-2804	774	25	)	)	PUNCT
taxlaw-2804	774	26	.	.	PUNCT
taxlaw-2804	775	1	regarding	regard	VERB
taxlaw-2804	775	2	the	the	DET
taxlaw-2804	775	3	reason	reason	NOUN
taxlaw-2804	775	4	for	for	ADP
taxlaw-2804	775	5	adopting	adopt	VERB
taxlaw-2804	775	6	a	a	DET
taxlaw-2804	775	7	special	special	ADJ
taxlaw-2804	775	8	rule	rule	NOUN
taxlaw-2804	775	9	for	for	ADP
taxlaw-2804	775	10	electing	elect	VERB
taxlaw-2804	775	11	investment	investment	NOUN
taxlaw-2804	775	12	partnerships	partnership	NOUN
taxlaw-2804	775	13	,	,	PUNCT
taxlaw-2804	775	14	the	the	DET
taxlaw-2804	775	15	house	house	PROPN
taxlaw-2804	775	16	committee	committee	PROPN
taxlaw-2804	775	17	report	report	NOUN
taxlaw-2804	775	18	stated	state	VERB
taxlaw-2804	775	19	,	,	PUNCT
taxlaw-2804	775	20	“	"	PUNCT
taxlaw-2804	775	21	the	the	DET
taxlaw-2804	775	22	committee	committee	NOUN
taxlaw-2804	775	23	was	be	AUX
taxlaw-2804	775	24	made	make	VERB
taxlaw-2804	775	25	aware	aware	ADJ
taxlaw-2804	775	26	that	that	SCONJ
taxlaw-2804	775	27	certain	certain	ADJ
taxlaw-2804	775	28	types	type	NOUN
taxlaw-2804	775	29	of	of	ADP
taxlaw-2804	775	30	investment	investment	NOUN
taxlaw-2804	775	31	partnerships	partnership	NOUN
taxlaw-2804	775	32	would	would	AUX
taxlaw-2804	775	33	incur	incur	VERB
taxlaw-2804	775	34	administrative	administrative	ADJ
taxlaw-2804	775	35	difficulties	difficulty	NOUN
taxlaw-2804	775	36	in	in	ADP
taxlaw-2804	775	37	making	make	VERB
taxlaw-2804	775	38	partnership	partnership	NOUN
taxlaw-2804	775	39	-	-	PUNCT
taxlaw-2804	775	40	level	level	NOUN
taxlaw-2804	775	41	basis	basis	NOUN
taxlaw-2804	775	42	adjustments	adjustment	NOUN
taxlaw-2804	775	43	.	.	PUNCT
taxlaw-2804	775	44	”	"	PUNCT
taxlaw-2804	776	1	h.r	h.r	PROPN
taxlaw-2804	776	2	.	.	PROPN
taxlaw-2804	776	3	rep	rep	PROPN
taxlaw-2804	776	4	.	.	PROPN
taxlaw-2804	776	5	no	no	PROPN
taxlaw-2804	776	6	.	.	NOUN
taxlaw-2804	776	7	108	108	NUM
taxlaw-2804	776	8	-	-	SYM
taxlaw-2804	776	9	548	548	NUM
taxlaw-2804	776	10	,	,	PUNCT
taxlaw-2804	776	11	pt	pt	NOUN
taxlaw-2804	776	12	.	.	PROPN
taxlaw-2804	776	13	1	1	NUM
taxlaw-2804	776	14	,	,	PUNCT
taxlaw-2804	776	15	at	at	ADP
taxlaw-2804	776	16	283	283	NUM
taxlaw-2804	776	17	(	(	PUNCT
taxlaw-2804	776	18	2004	2004	NUM
taxlaw-2804	776	19	)	)	PUNCT
taxlaw-2804	776	20	.	.	PUNCT
taxlaw-2804	777	1	2011	2011	NUM
taxlaw-2804	777	2	]	]	PUNCT
taxlaw-2804	777	3	making	make	VERB
taxlaw-2804	777	4	partnerships	partnership	NOUN
taxlaw-2804	777	5	work	work	VERB
taxlaw-2804	777	6	for	for	ADP
taxlaw-2804	777	7	mom	mom	NOUN
taxlaw-2804	777	8	and	and	CCONJ
taxlaw-2804	777	9	pop	pop	NOUN
taxlaw-2804	777	10	and	and	CCONJ
taxlaw-2804	777	11	everyone	everyone	PRON
taxlaw-2804	777	12	else	else	ADV
taxlaw-2804	777	13	279	279	NUM
taxlaw-2804	777	14	example	example	NOUN
taxlaw-2804	777	15	7	7	NUM
taxlaw-2804	777	16	.	.	NOUN
taxlaw-2804	777	17	two	two	NUM
taxlaw-2804	777	18	individuals	individual	NOUN
taxlaw-2804	777	19	,	,	PUNCT
taxlaw-2804	777	20	a	a	PRON
taxlaw-2804	777	21	and	and	CCONJ
taxlaw-2804	777	22	b	b	NOUN
taxlaw-2804	777	23	,	,	PUNCT
taxlaw-2804	777	24	each	each	PRON
taxlaw-2804	777	25	contribute	contribute	VERB
taxlaw-2804	777	26	$	$	SYM
taxlaw-2804	777	27	500,000	500,000	NUM
taxlaw-2804	777	28	in	in	ADP
taxlaw-2804	777	29	exchange	exchange	NOUN
taxlaw-2804	777	30	for	for	ADP
taxlaw-2804	777	31	a	a	DET
taxlaw-2804	777	32	50	50	NUM
taxlaw-2804	777	33	%	%	NOUN
taxlaw-2804	777	34	interest	interest	NOUN
taxlaw-2804	777	35	in	in	ADP
taxlaw-2804	777	36	a	a	DET
taxlaw-2804	777	37	newly	newly	ADV
taxlaw-2804	777	38	formed	form	VERB
taxlaw-2804	777	39	entity	entity	NOUN
taxlaw-2804	777	40	treated	treat	VERB
taxlaw-2804	777	41	as	as	ADP
taxlaw-2804	777	42	a	a	DET
taxlaw-2804	777	43	partnership	partnership	NOUN
taxlaw-2804	777	44	for	for	ADP
taxlaw-2804	777	45	tax	tax	NOUN
taxlaw-2804	777	46	purposes	purpose	NOUN
taxlaw-2804	777	47	.	.	PUNCT
taxlaw-2804	778	1	the	the	DET
taxlaw-2804	778	2	partnership	partnership	NOUN
taxlaw-2804	778	3	uses	use	VERB
taxlaw-2804	778	4	the	the	DET
taxlaw-2804	778	5	cash	cash	NOUN
taxlaw-2804	778	6	contributed	contribute	VERB
taxlaw-2804	778	7	by	by	ADP
taxlaw-2804	778	8	the	the	DET
taxlaw-2804	778	9	partners	partner	NOUN
taxlaw-2804	778	10	to	to	PART
taxlaw-2804	778	11	acquire	acquire	VERB
taxlaw-2804	778	12	a	a	DET
taxlaw-2804	778	13	parcel	parcel	NOUN
taxlaw-2804	778	14	of	of	ADP
taxlaw-2804	778	15	land	land	NOUN
taxlaw-2804	778	16	for	for	ADP
taxlaw-2804	778	17	$	$	SYM
taxlaw-2804	778	18	1,000,000	1,000,000	NUM
taxlaw-2804	778	19	.	.	PUNCT
taxlaw-2804	779	1	over	over	ADP
taxlaw-2804	779	2	time	time	NOUN
taxlaw-2804	779	3	the	the	DET
taxlaw-2804	779	4	value	value	NOUN
taxlaw-2804	779	5	of	of	ADP
taxlaw-2804	779	6	the	the	DET
taxlaw-2804	779	7	land	land	NOUN
taxlaw-2804	779	8	decreases	decrease	VERB
taxlaw-2804	779	9	.	.	PUNCT
taxlaw-2804	780	1	two	two	NUM
taxlaw-2804	780	2	years	year	NOUN
taxlaw-2804	780	3	after	after	ADP
taxlaw-2804	780	4	the	the	DET
taxlaw-2804	780	5	formation	formation	NOUN
taxlaw-2804	780	6	of	of	ADP
taxlaw-2804	780	7	the	the	DET
taxlaw-2804	780	8	partnership	partnership	NOUN
taxlaw-2804	780	9	,	,	PUNCT
taxlaw-2804	780	10	when	when	SCONJ
taxlaw-2804	780	11	the	the	DET
taxlaw-2804	780	12	value	value	NOUN
taxlaw-2804	780	13	of	of	ADP
taxlaw-2804	780	14	the	the	DET
taxlaw-2804	780	15	land	land	NOUN
taxlaw-2804	780	16	is	be	AUX
taxlaw-2804	780	17	$	$	SYM
taxlaw-2804	780	18	700,000	700,000	NUM
taxlaw-2804	780	19	and	and	CCONJ
taxlaw-2804	780	20	the	the	DET
taxlaw-2804	780	21	partnership	partnership	NOUN
taxlaw-2804	780	22	holds	hold	VERB
taxlaw-2804	780	23	no	no	DET
taxlaw-2804	780	24	other	other	ADJ
taxlaw-2804	780	25	assets	asset	NOUN
taxlaw-2804	780	26	and	and	CCONJ
taxlaw-2804	780	27	owes	owe	VERB
taxlaw-2804	780	28	no	no	DET
taxlaw-2804	780	29	liabilities	liability	NOUN
taxlaw-2804	780	30	,	,	PUNCT
taxlaw-2804	780	31	a	a	PRON
taxlaw-2804	780	32	sells	sell	VERB
taxlaw-2804	780	33	his	his	PRON
taxlaw-2804	780	34	or	or	CCONJ
taxlaw-2804	780	35	her	her	PRON
taxlaw-2804	780	36	interest	interest	NOUN
taxlaw-2804	780	37	in	in	ADP
taxlaw-2804	780	38	the	the	DET
taxlaw-2804	780	39	partnership	partnership	NOUN
taxlaw-2804	780	40	to	to	ADP
taxlaw-2804	780	41	c	c	PROPN
taxlaw-2804	780	42	for	for	ADP
taxlaw-2804	780	43	$	$	SYM
taxlaw-2804	780	44	350,000	350,000	NUM
taxlaw-2804	780	45	.	.	PUNCT
taxlaw-2804	781	1	one	one	NUM
taxlaw-2804	781	2	year	year	NOUN
taxlaw-2804	781	3	later	later	ADV
taxlaw-2804	781	4	,	,	PUNCT
taxlaw-2804	781	5	the	the	DET
taxlaw-2804	781	6	partnership	partnership	NOUN
taxlaw-2804	781	7	sells	sell	VERB
taxlaw-2804	781	8	the	the	DET
taxlaw-2804	781	9	land	land	NOUN
taxlaw-2804	781	10	for	for	ADP
taxlaw-2804	781	11	$	$	SYM
taxlaw-2804	781	12	700,000	700,000	NUM
taxlaw-2804	781	13	.	.	PUNCT
taxlaw-2804	782	1	two	two	NUM
taxlaw-2804	782	2	years	year	NOUN
taxlaw-2804	782	3	after	after	ADP
taxlaw-2804	782	4	that	that	PRON
taxlaw-2804	782	5	,	,	PUNCT
taxlaw-2804	782	6	the	the	DET
taxlaw-2804	782	7	partnership	partnership	NOUN
taxlaw-2804	782	8	distributes	distribute	VERB
taxlaw-2804	782	9	$	$	SYM
taxlaw-2804	782	10	350,000	350,000	NUM
taxlaw-2804	782	11	cash	cash	NOUN
taxlaw-2804	782	12	to	to	ADP
taxlaw-2804	782	13	each	each	PRON
taxlaw-2804	782	14	of	of	ADP
taxlaw-2804	782	15	b	b	PROPN
taxlaw-2804	782	16	and	and	CCONJ
taxlaw-2804	782	17	c	c	PROPN
taxlaw-2804	782	18	in	in	ADP
taxlaw-2804	782	19	liquidation	liquidation	NOUN
taxlaw-2804	782	20	.	.	PUNCT
taxlaw-2804	783	1	because	because	SCONJ
taxlaw-2804	783	2	the	the	DET
taxlaw-2804	783	3	partnership‟s	partnership‟s	ADJ
taxlaw-2804	783	4	basis	basis	NOUN
taxlaw-2804	783	5	in	in	ADP
taxlaw-2804	783	6	its	its	PRON
taxlaw-2804	783	7	assets	asset	NOUN
taxlaw-2804	783	8	exceeds	exceed	VERB
taxlaw-2804	783	9	the	the	DET
taxlaw-2804	783	10	value	value	NOUN
taxlaw-2804	783	11	of	of	ADP
taxlaw-2804	783	12	the	the	DET
taxlaw-2804	783	13	partnership‟s	partnership‟s	ADJ
taxlaw-2804	783	14	assets	asset	NOUN
taxlaw-2804	783	15	by	by	ADP
taxlaw-2804	783	16	$	$	SYM
taxlaw-2804	783	17	300,000	300,000	NUM
taxlaw-2804	783	18	immediately	immediately	ADV
taxlaw-2804	783	19	after	after	SCONJ
taxlaw-2804	783	20	the	the	DET
taxlaw-2804	783	21	transfer	transfer	NOUN
taxlaw-2804	783	22	under	under	ADP
taxlaw-2804	783	23	the	the	DET
taxlaw-2804	783	24	facts	fact	NOUN
taxlaw-2804	783	25	of	of	ADP
taxlaw-2804	783	26	example	example	NOUN
taxlaw-2804	783	27	7	7	NUM
taxlaw-2804	783	28	,	,	PUNCT
taxlaw-2804	783	29	a	a	DET
taxlaw-2804	783	30	substantial	substantial	ADJ
taxlaw-2804	783	31	built	build	VERB
taxlaw-2804	783	32	-	-	PUNCT
taxlaw-2804	783	33	in	in	ADP
taxlaw-2804	783	34	loss	loss	NOUN
taxlaw-2804	783	35	exists	exist	VERB
taxlaw-2804	783	36	,	,	PUNCT
taxlaw-2804	783	37	and	and	CCONJ
taxlaw-2804	783	38	the	the	DET
taxlaw-2804	783	39	partnership	partnership	NOUN
taxlaw-2804	783	40	must	must	AUX
taxlaw-2804	783	41	reduce	reduce	VERB
taxlaw-2804	783	42	the	the	DET
taxlaw-2804	783	43	basis	basis	NOUN
taxlaw-2804	783	44	in	in	ADP
taxlaw-2804	783	45	the	the	DET
taxlaw-2804	783	46	land	land	NOUN
taxlaw-2804	783	47	by	by	ADP
taxlaw-2804	783	48	$	$	SYM
taxlaw-2804	783	49	150,000	150,000	NUM
taxlaw-2804	783	50	for	for	ADP
taxlaw-2804	783	51	purposes	purpose	NOUN
taxlaw-2804	783	52	of	of	ADP
taxlaw-2804	783	53	determining	determine	VERB
taxlaw-2804	783	54	c‟s	c‟s	PROPN
taxlaw-2804	783	55	tax	tax	NOUN
taxlaw-2804	783	56	consequences	consequence	NOUN
taxlaw-2804	783	57	.	.	PUNCT
taxlaw-2804	784	1	the	the	DET
taxlaw-2804	784	2	resulting	result	VERB
taxlaw-2804	784	3	tax	tax	NOUN
taxlaw-2804	784	4	consequences	consequence	NOUN
taxlaw-2804	784	5	are	be	AUX
taxlaw-2804	784	6	summarized	summarize	VERB
taxlaw-2804	784	7	in	in	ADP
taxlaw-2804	784	8	the	the	DET
taxlaw-2804	784	9	following	follow	VERB
taxlaw-2804	784	10	table	table	NOUN
taxlaw-2804	784	11	.	.	PUNCT
taxlaw-2804	785	1	table	table	NOUN
taxlaw-2804	785	2	10	10	NUM
taxlaw-2804	785	3	:	:	PUNCT
taxlaw-2804	785	4	substantial	substantial	ADJ
taxlaw-2804	785	5	built	build	VERB
taxlaw-2804	785	6	-	-	PUNCT
taxlaw-2804	785	7	in	in	ADP
taxlaw-2804	785	8	loss	loss	NOUN
taxlaw-2804	785	9	tax	tax	NOUN
taxlaw-2804	785	10	gain	gain	NOUN
taxlaw-2804	785	11	or	or	CCONJ
taxlaw-2804	785	12	loss	loss	NOUN
taxlaw-2804	785	13	recognized	recognize	VERB
taxlaw-2804	785	14	by	by	ADP
taxlaw-2804	785	15	a	a	PRON
taxlaw-2804	785	16	on	on	ADP
taxlaw-2804	785	17	sale	sale	NOUN
taxlaw-2804	785	18	of	of	ADP
taxlaw-2804	785	19	partnership	partnership	NOUN
taxlaw-2804	785	20	interest	interest	NOUN
taxlaw-2804	785	21	to	to	ADP
taxlaw-2804	785	22	c	c	PROPN
taxlaw-2804	785	23	in	in	ADP
taxlaw-2804	785	24	year	year	NOUN
taxlaw-2804	785	25	2	2	NUM
taxlaw-2804	785	26	$	$	SYM
taxlaw-2804	785	27	150,000	150,000	NUM
taxlaw-2804	785	28	loss	loss	NOUN
taxlaw-2804	785	29	tax	tax	NOUN
taxlaw-2804	785	30	gain	gain	NOUN
taxlaw-2804	785	31	or	or	CCONJ
taxlaw-2804	785	32	loss	loss	NOUN
taxlaw-2804	785	33	recognized	recognize	VERB
taxlaw-2804	785	34	by	by	ADP
taxlaw-2804	785	35	c	c	PROPN
taxlaw-2804	785	36	on	on	ADP
taxlaw-2804	785	37	sale	sale	NOUN
taxlaw-2804	785	38	of	of	ADP
taxlaw-2804	785	39	land	land	NOUN
taxlaw-2804	785	40	by	by	ADP
taxlaw-2804	785	41	partnership	partnership	NOUN
taxlaw-2804	785	42	in	in	ADP
taxlaw-2804	785	43	year	year	NOUN
taxlaw-2804	785	44	3	3	NUM
taxlaw-2804	785	45	$	$	SYM
taxlaw-2804	785	46	0	0	NUM
taxlaw-2804	785	47	tax	tax	NOUN
taxlaw-2804	785	48	gain	gain	NOUN
taxlaw-2804	785	49	or	or	CCONJ
taxlaw-2804	785	50	loss	loss	NOUN
taxlaw-2804	785	51	recognized	recognize	VERB
taxlaw-2804	785	52	by	by	ADP
taxlaw-2804	785	53	b	b	NOUN
taxlaw-2804	785	54	on	on	ADP
taxlaw-2804	785	55	sale	sale	NOUN
taxlaw-2804	785	56	of	of	ADP
taxlaw-2804	785	57	land	land	NOUN
taxlaw-2804	785	58	by	by	ADP
taxlaw-2804	785	59	partnership	partnership	NOUN
taxlaw-2804	785	60	in	in	ADP
taxlaw-2804	785	61	year	year	NOUN
taxlaw-2804	785	62	3	3	NUM
taxlaw-2804	785	63	$	$	SYM
taxlaw-2804	785	64	150,000	150,000	NUM
taxlaw-2804	785	65	loss	loss	NOUN
taxlaw-2804	785	66	tax	tax	NOUN
taxlaw-2804	785	67	gain	gain	NOUN
taxlaw-2804	785	68	or	or	CCONJ
taxlaw-2804	785	69	loss	loss	NOUN
taxlaw-2804	785	70	recognized	recognize	VERB
taxlaw-2804	785	71	by	by	ADP
taxlaw-2804	785	72	c	c	PROPN
taxlaw-2804	785	73	on	on	ADP
taxlaw-2804	785	74	liquidation	liquidation	NOUN
taxlaw-2804	785	75	in	in	ADP
taxlaw-2804	785	76	year	year	NOUN
taxlaw-2804	785	77	5	5	NUM
taxlaw-2804	785	78	$	$	SYM
taxlaw-2804	785	79	0	0	NUM
taxlaw-2804	785	80	tax	tax	NOUN
taxlaw-2804	785	81	gain	gain	NOUN
taxlaw-2804	785	82	or	or	CCONJ
taxlaw-2804	785	83	loss	loss	NOUN
taxlaw-2804	785	84	recognized	recognize	VERB
taxlaw-2804	785	85	by	by	ADP
taxlaw-2804	785	86	b	b	NOUN
taxlaw-2804	785	87	on	on	ADP
taxlaw-2804	785	88	liquidation	liquidation	NOUN
taxlaw-2804	785	89	in	in	ADP
taxlaw-2804	785	90	year	year	NOUN
taxlaw-2804	785	91	5	5	NUM
taxlaw-2804	785	92	$	$	SYM
taxlaw-2804	785	93	0	0	NUM
taxlaw-2804	785	94	by	by	ADP
taxlaw-2804	785	95	contrast	contrast	NOUN
taxlaw-2804	785	96	,	,	PUNCT
taxlaw-2804	785	97	if	if	SCONJ
taxlaw-2804	785	98	the	the	DET
taxlaw-2804	785	99	special	special	ADJ
taxlaw-2804	785	100	rule	rule	NOUN
taxlaw-2804	785	101	regarding	regard	VERB
taxlaw-2804	785	102	duplication	duplication	NOUN
taxlaw-2804	785	103	of	of	ADP
taxlaw-2804	785	104	built	build	VERB
taxlaw-2804	785	105	-	-	PUNCT
taxlaw-2804	785	106	in	in	ADP
taxlaw-2804	785	107	losses	loss	NOUN
taxlaw-2804	785	108	did	do	AUX
taxlaw-2804	785	109	not	not	PART
taxlaw-2804	785	110	apply	apply	VERB
taxlaw-2804	785	111	and	and	CCONJ
taxlaw-2804	785	112	the	the	DET
taxlaw-2804	785	113	partnership	partnership	NOUN
taxlaw-2804	785	114	had	have	AUX
taxlaw-2804	785	115	not	not	PART
taxlaw-2804	785	116	made	make	VERB
taxlaw-2804	785	117	a	a	DET
taxlaw-2804	785	118	§	§	ADJ
taxlaw-2804	785	119	754	754	NUM
taxlaw-2804	785	120	election	election	NOUN
taxlaw-2804	785	121	under	under	ADP
taxlaw-2804	785	122	the	the	DET
taxlaw-2804	785	123	facts	fact	NOUN
taxlaw-2804	785	124	of	of	ADP
taxlaw-2804	785	125	example	example	NOUN
taxlaw-2804	785	126	7	7	NUM
taxlaw-2804	785	127	,	,	PUNCT
taxlaw-2804	785	128	the	the	DET
taxlaw-2804	785	129	resulting	result	VERB
taxlaw-2804	785	130	tax	tax	NOUN
taxlaw-2804	785	131	consequences	consequence	NOUN
taxlaw-2804	785	132	would	would	AUX
taxlaw-2804	785	133	be	be	AUX
taxlaw-2804	785	134	those	those	PRON
taxlaw-2804	785	135	shown	show	VERB
taxlaw-2804	785	136	in	in	ADP
taxlaw-2804	785	137	the	the	DET
taxlaw-2804	785	138	following	follow	VERB
taxlaw-2804	785	139	table	table	NOUN
taxlaw-2804	785	140	.	.	PUNCT
taxlaw-2804	786	1	280	280	NUM
taxlaw-2804	786	2	columbia	columbia	PROPN
taxlaw-2804	786	3	journal	journal	PROPN
taxlaw-2804	786	4	of	of	ADP
taxlaw-2804	786	5	tax	tax	NOUN
taxlaw-2804	786	6	law	law	NOUN
taxlaw-2804	786	7	[	[	X
taxlaw-2804	786	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	786	9	table	table	NOUN
taxlaw-2804	786	10	11	11	NUM
taxlaw-2804	786	11	:	:	PUNCT
taxlaw-2804	786	12	tax	tax	NOUN
taxlaw-2804	786	13	consequences	consequence	NOUN
taxlaw-2804	786	14	absent	absent	VERB
taxlaw-2804	786	15	substantial	substantial	ADJ
taxlaw-2804	786	16	built	build	VERB
taxlaw-2804	786	17	-	-	PUNCT
taxlaw-2804	786	18	in	in	ADP
taxlaw-2804	786	19	loss	loss	NOUN
taxlaw-2804	786	20	rules	rule	NOUN
taxlaw-2804	786	21	and	and	CCONJ
taxlaw-2804	786	22	absent	absent	ADJ
taxlaw-2804	786	23	§	§	PROPN
taxlaw-2804	786	24	754	754	NUM
taxlaw-2804	786	25	election	election	NOUN
taxlaw-2804	786	26	tax	tax	NOUN
taxlaw-2804	786	27	gain	gain	NOUN
taxlaw-2804	786	28	or	or	CCONJ
taxlaw-2804	786	29	loss	loss	NOUN
taxlaw-2804	786	30	recognized	recognize	VERB
taxlaw-2804	786	31	by	by	ADP
taxlaw-2804	786	32	a	a	PRON
taxlaw-2804	786	33	on	on	ADP
taxlaw-2804	786	34	sale	sale	NOUN
taxlaw-2804	786	35	of	of	ADP
taxlaw-2804	786	36	partnership	partnership	NOUN
taxlaw-2804	786	37	interest	interest	NOUN
taxlaw-2804	786	38	to	to	ADP
taxlaw-2804	786	39	c	c	PROPN
taxlaw-2804	786	40	in	in	ADP
taxlaw-2804	786	41	year	year	NOUN
taxlaw-2804	786	42	2	2	NUM
taxlaw-2804	786	43	$	$	SYM
taxlaw-2804	786	44	150,000	150,000	NUM
taxlaw-2804	786	45	loss	loss	NOUN
taxlaw-2804	786	46	tax	tax	NOUN
taxlaw-2804	786	47	gain	gain	NOUN
taxlaw-2804	786	48	or	or	CCONJ
taxlaw-2804	786	49	loss	loss	NOUN
taxlaw-2804	786	50	recognized	recognize	VERB
taxlaw-2804	786	51	by	by	ADP
taxlaw-2804	786	52	c	c	PROPN
taxlaw-2804	786	53	on	on	ADP
taxlaw-2804	786	54	sale	sale	NOUN
taxlaw-2804	786	55	of	of	ADP
taxlaw-2804	786	56	land	land	NOUN
taxlaw-2804	786	57	by	by	ADP
taxlaw-2804	786	58	partnership	partnership	NOUN
taxlaw-2804	786	59	in	in	ADP
taxlaw-2804	786	60	year	year	NOUN
taxlaw-2804	786	61	3	3	NUM
taxlaw-2804	786	62	$	$	SYM
taxlaw-2804	786	63	150,000	150,000	NUM
taxlaw-2804	786	64	loss	loss	NOUN
taxlaw-2804	786	65	tax	tax	NOUN
taxlaw-2804	786	66	gain	gain	NOUN
taxlaw-2804	786	67	or	or	CCONJ
taxlaw-2804	786	68	loss	loss	NOUN
taxlaw-2804	786	69	recognized	recognize	VERB
taxlaw-2804	786	70	by	by	ADP
taxlaw-2804	786	71	b	b	NOUN
taxlaw-2804	786	72	on	on	ADP
taxlaw-2804	786	73	sale	sale	NOUN
taxlaw-2804	786	74	of	of	ADP
taxlaw-2804	786	75	land	land	NOUN
taxlaw-2804	786	76	by	by	ADP
taxlaw-2804	786	77	partnership	partnership	NOUN
taxlaw-2804	786	78	in	in	ADP
taxlaw-2804	786	79	year	year	NOUN
taxlaw-2804	786	80	3	3	NUM
taxlaw-2804	786	81	$	$	SYM
taxlaw-2804	786	82	150,000	150,000	NUM
taxlaw-2804	786	83	loss	loss	NOUN
taxlaw-2804	786	84	tax	tax	NOUN
taxlaw-2804	786	85	gain	gain	NOUN
taxlaw-2804	786	86	or	or	CCONJ
taxlaw-2804	786	87	loss	loss	NOUN
taxlaw-2804	786	88	recognized	recognize	VERB
taxlaw-2804	786	89	by	by	ADP
taxlaw-2804	786	90	c	c	PROPN
taxlaw-2804	786	91	on	on	ADP
taxlaw-2804	786	92	liquidation	liquidation	NOUN
taxlaw-2804	786	93	in	in	ADP
taxlaw-2804	786	94	year	year	NOUN
taxlaw-2804	786	95	5	5	NUM
taxlaw-2804	786	96	$	$	SYM
taxlaw-2804	786	97	150,000	150,000	NUM
taxlaw-2804	786	98	gain	gain	NOUN
taxlaw-2804	786	99	tax	tax	NOUN
taxlaw-2804	786	100	gain	gain	NOUN
taxlaw-2804	786	101	or	or	CCONJ
taxlaw-2804	786	102	loss	loss	NOUN
taxlaw-2804	786	103	recognized	recognize	VERB
taxlaw-2804	786	104	by	by	ADP
taxlaw-2804	786	105	b	b	NOUN
taxlaw-2804	786	106	on	on	ADP
taxlaw-2804	786	107	liquidation	liquidation	NOUN
taxlaw-2804	786	108	in	in	ADP
taxlaw-2804	786	109	year	year	NOUN
taxlaw-2804	786	110	5	5	NUM
taxlaw-2804	786	111	$	$	SYM
taxlaw-2804	786	112	0	0	NUM
taxlaw-2804	786	113	in	in	ADP
taxlaw-2804	786	114	this	this	DET
taxlaw-2804	786	115	case	case	NOUN
taxlaw-2804	786	116	,	,	PUNCT
taxlaw-2804	786	117	the	the	DET
taxlaw-2804	786	118	$	$	SYM
taxlaw-2804	786	119	150,000	150,000	NUM
taxlaw-2804	786	120	tax	tax	NOUN
taxlaw-2804	786	121	loss	loss	NOUN
taxlaw-2804	786	122	recognized	recognize	VERB
taxlaw-2804	786	123	by	by	ADP
taxlaw-2804	786	124	a	a	PRON
taxlaw-2804	786	125	on	on	ADP
taxlaw-2804	786	126	sale	sale	NOUN
taxlaw-2804	786	127	of	of	ADP
taxlaw-2804	786	128	his	his	PRON
taxlaw-2804	786	129	or	or	CCONJ
taxlaw-2804	786	130	her	her	PRON
taxlaw-2804	786	131	interest	interest	NOUN
taxlaw-2804	786	132	in	in	ADP
taxlaw-2804	786	133	the	the	DET
taxlaw-2804	786	134	partnership	partnership	NOUN
taxlaw-2804	786	135	to	to	ADP
taxlaw-2804	786	136	c	c	PROPN
taxlaw-2804	786	137	is	be	AUX
taxlaw-2804	786	138	duplicated	duplicate	VERB
taxlaw-2804	786	139	,	,	PUNCT
taxlaw-2804	786	140	at	at	ADP
taxlaw-2804	786	141	least	least	ADJ
taxlaw-2804	786	142	temporarily	temporarily	ADV
taxlaw-2804	786	143	,	,	PUNCT
taxlaw-2804	786	144	because	because	SCONJ
taxlaw-2804	786	145	,	,	PUNCT
taxlaw-2804	786	146	upon	upon	SCONJ
taxlaw-2804	786	147	sale	sale	NOUN
taxlaw-2804	786	148	of	of	ADP
taxlaw-2804	786	149	the	the	DET
taxlaw-2804	786	150	land	land	NOUN
taxlaw-2804	786	151	,	,	PUNCT
taxlaw-2804	786	152	c	c	PROPN
taxlaw-2804	786	153	recognizes	recognize	VERB
taxlaw-2804	786	154	tax	tax	NOUN
taxlaw-2804	786	155	loss	loss	NOUN
taxlaw-2804	786	156	attributable	attributable	ADJ
taxlaw-2804	786	157	to	to	ADP
taxlaw-2804	786	158	the	the	DET
taxlaw-2804	786	159	same	same	ADJ
taxlaw-2804	786	160	decrease	decrease	NOUN
taxlaw-2804	786	161	in	in	ADP
taxlaw-2804	786	162	value	value	NOUN
taxlaw-2804	786	163	of	of	ADP
taxlaw-2804	786	164	the	the	DET
taxlaw-2804	786	165	land	land	NOUN
taxlaw-2804	786	166	that	that	PRON
taxlaw-2804	786	167	led	lead	VERB
taxlaw-2804	786	168	to	to	PART
taxlaw-2804	786	169	a‟s	a‟s	VERB
taxlaw-2804	786	170	tax	tax	NOUN
taxlaw-2804	786	171	loss	loss	NOUN
taxlaw-2804	786	172	.	.	PUNCT
taxlaw-2804	787	1	the	the	DET
taxlaw-2804	787	2	tax	tax	NOUN
taxlaw-2804	787	3	consequences	consequence	NOUN
taxlaw-2804	787	4	of	of	ADP
taxlaw-2804	787	5	this	this	DET
taxlaw-2804	787	6	tax	tax	NOUN
taxlaw-2804	787	7	loss	loss	NOUN
taxlaw-2804	787	8	recognized	recognize	VERB
taxlaw-2804	787	9	by	by	ADP
taxlaw-2804	787	10	c	c	PROPN
taxlaw-2804	787	11	may	may	AUX
taxlaw-2804	787	12	be	be	AUX
taxlaw-2804	787	13	offset	offset	VERB
taxlaw-2804	787	14	when	when	SCONJ
taxlaw-2804	787	15	c	c	NOUN
taxlaw-2804	787	16	recognizes	recognize	VERB
taxlaw-2804	787	17	$	$	SYM
taxlaw-2804	787	18	150,000	150,000	NUM
taxlaw-2804	787	19	tax	tax	NOUN
taxlaw-2804	787	20	gain	gain	NOUN
taxlaw-2804	787	21	on	on	ADP
taxlaw-2804	787	22	liquidation	liquidation	NOUN
taxlaw-2804	787	23	of	of	ADP
taxlaw-2804	787	24	the	the	DET
taxlaw-2804	787	25	partnership	partnership	NOUN
taxlaw-2804	787	26	.	.	PUNCT
taxlaw-2804	788	1	however	however	ADV
taxlaw-2804	788	2	,	,	PUNCT
taxlaw-2804	788	3	the	the	DET
taxlaw-2804	788	4	offset	offset	NOUN
taxlaw-2804	788	5	may	may	AUX
taxlaw-2804	788	6	not	not	PART
taxlaw-2804	788	7	be	be	AUX
taxlaw-2804	788	8	perfect	perfect	ADJ
taxlaw-2804	788	9	because	because	SCONJ
taxlaw-2804	788	10	the	the	DET
taxlaw-2804	788	11	tax	tax	NOUN
taxlaw-2804	788	12	gain	gain	NOUN
taxlaw-2804	788	13	occurs	occur	VERB
taxlaw-2804	788	14	in	in	ADP
taxlaw-2804	788	15	a	a	DET
taxlaw-2804	788	16	later	later	ADJ
taxlaw-2804	788	17	year	year	NOUN
taxlaw-2804	788	18	than	than	ADP
taxlaw-2804	788	19	the	the	DET
taxlaw-2804	788	20	year	year	NOUN
taxlaw-2804	788	21	of	of	ADP
taxlaw-2804	788	22	the	the	DET
taxlaw-2804	788	23	tax	tax	NOUN
taxlaw-2804	788	24	loss	loss	NOUN
taxlaw-2804	788	25	,	,	PUNCT
taxlaw-2804	788	26	and	and	CCONJ
taxlaw-2804	788	27	the	the	DET
taxlaw-2804	788	28	tax	tax	NOUN
taxlaw-2804	788	29	gain	gain	NOUN
taxlaw-2804	788	30	could	could	AUX
taxlaw-2804	788	31	be	be	AUX
taxlaw-2804	788	32	of	of	ADP
taxlaw-2804	788	33	a	a	DET
taxlaw-2804	788	34	different	different	ADJ
taxlaw-2804	788	35	character	character	NOUN
taxlaw-2804	788	36	,	,	PUNCT
taxlaw-2804	788	37	with	with	ADP
taxlaw-2804	788	38	different	different	ADJ
taxlaw-2804	788	39	resulting	result	VERB
taxlaw-2804	788	40	tax	tax	NOUN
taxlaw-2804	788	41	consequences	consequence	NOUN
taxlaw-2804	788	42	,	,	PUNCT
taxlaw-2804	788	43	than	than	ADP
taxlaw-2804	788	44	the	the	DET
taxlaw-2804	788	45	tax	tax	NOUN
taxlaw-2804	788	46	loss	loss	NOUN
taxlaw-2804	788	47	.	.	PUNCT
taxlaw-2804	789	1	finally	finally	ADV
taxlaw-2804	789	2	,	,	PUNCT
taxlaw-2804	789	3	while	while	SCONJ
taxlaw-2804	789	4	mandatory	mandatory	ADJ
taxlaw-2804	789	5	downward	downward	ADJ
taxlaw-2804	789	6	basis	basis	NOUN
taxlaw-2804	789	7	adjustments	adjustment	NOUN
taxlaw-2804	789	8	prevent	prevent	VERB
taxlaw-2804	789	9	duplication	duplication	NOUN
taxlaw-2804	789	10	of	of	ADP
taxlaw-2804	789	11	losses	loss	NOUN
taxlaw-2804	789	12	in	in	ADP
taxlaw-2804	789	13	cases	case	NOUN
taxlaw-2804	789	14	like	like	ADP
taxlaw-2804	789	15	the	the	DET
taxlaw-2804	789	16	example	example	NOUN
taxlaw-2804	789	17	just	just	ADV
taxlaw-2804	789	18	described	describe	VERB
taxlaw-2804	789	19	(	(	PUNCT
taxlaw-2804	789	20	as	as	SCONJ
taxlaw-2804	789	21	shown	show	VERB
taxlaw-2804	789	22	in	in	ADP
taxlaw-2804	789	23	table	table	NOUN
taxlaw-2804	789	24	10	10	NUM
taxlaw-2804	789	25	)	)	PUNCT
taxlaw-2804	789	26	,	,	PUNCT
taxlaw-2804	789	27	duplication	duplication	NOUN
taxlaw-2804	789	28	of	of	ADP
taxlaw-2804	789	29	losses	loss	NOUN
taxlaw-2804	789	30	can	can	AUX
taxlaw-2804	789	31	,	,	PUNCT
taxlaw-2804	789	32	nevertheless	nevertheless	ADV
taxlaw-2804	789	33	,	,	PUNCT
taxlaw-2804	789	34	occur	occur	VERB
taxlaw-2804	789	35	in	in	ADP
taxlaw-2804	789	36	some	some	DET
taxlaw-2804	789	37	circumstances	circumstance	NOUN
taxlaw-2804	789	38	.	.	PUNCT
taxlaw-2804	790	1	for	for	ADP
taxlaw-2804	790	2	example	example	NOUN
taxlaw-2804	790	3	,	,	PUNCT
taxlaw-2804	790	4	in	in	ADP
taxlaw-2804	790	5	the	the	DET
taxlaw-2804	790	6	case	case	NOUN
taxlaw-2804	790	7	just	just	ADV
taxlaw-2804	790	8	presented	present	VERB
taxlaw-2804	790	9	,	,	PUNCT
taxlaw-2804	790	10	if	if	SCONJ
taxlaw-2804	790	11	the	the	DET
taxlaw-2804	790	12	built	build	VERB
taxlaw-2804	790	13	-	-	PUNCT
taxlaw-2804	790	14	in	in	ADP
taxlaw-2804	790	15	loss	loss	NOUN
taxlaw-2804	790	16	that	that	PRON
taxlaw-2804	790	17	existed	exist	VERB
taxlaw-2804	790	18	in	in	ADP
taxlaw-2804	790	19	the	the	DET
taxlaw-2804	790	20	land	land	NOUN
taxlaw-2804	790	21	at	at	ADP
taxlaw-2804	790	22	the	the	DET
taxlaw-2804	790	23	time	time	NOUN
taxlaw-2804	790	24	of	of	ADP
taxlaw-2804	790	25	the	the	DET
taxlaw-2804	790	26	sale	sale	NOUN
taxlaw-2804	790	27	of	of	ADP
taxlaw-2804	790	28	the	the	DET
taxlaw-2804	790	29	partnership	partnership	NOUN
taxlaw-2804	790	30	interest	interest	NOUN
taxlaw-2804	790	31	from	from	ADP
taxlaw-2804	790	32	a	a	PRON
taxlaw-2804	790	33	to	to	ADP
taxlaw-2804	790	34	c	c	NOUN
taxlaw-2804	790	35	had	have	AUX
taxlaw-2804	790	36	been	be	AUX
taxlaw-2804	790	37	$	$	SYM
taxlaw-2804	790	38	250,000	250,000	NUM
taxlaw-2804	790	39	or	or	CCONJ
taxlaw-2804	790	40	less	less	ADJ
taxlaw-2804	790	41	and	and	CCONJ
taxlaw-2804	790	42	a	a	DET
taxlaw-2804	790	43	§	§	PROPN
taxlaw-2804	790	44	754	754	NUM
taxlaw-2804	790	45	election	election	NOUN
taxlaw-2804	790	46	was	be	AUX
taxlaw-2804	790	47	not	not	PART
taxlaw-2804	790	48	in	in	ADP
taxlaw-2804	790	49	effect	effect	NOUN
taxlaw-2804	790	50	,	,	PUNCT
taxlaw-2804	790	51	then	then	ADV
taxlaw-2804	790	52	the	the	DET
taxlaw-2804	790	53	built	build	VERB
taxlaw-2804	790	54	-	-	PUNCT
taxlaw-2804	790	55	in	in	ADP
taxlaw-2804	790	56	loss	loss	NOUN
taxlaw-2804	790	57	could	could	AUX
taxlaw-2804	790	58	be	be	AUX
taxlaw-2804	790	59	duplicated	duplicate	VERB
taxlaw-2804	790	60	along	along	ADP
taxlaw-2804	790	61	the	the	DET
taxlaw-2804	790	62	lines	line	NOUN
taxlaw-2804	790	63	shown	show	VERB
taxlaw-2804	790	64	in	in	ADP
taxlaw-2804	790	65	table	table	NOUN
taxlaw-2804	790	66	11	11	NUM
taxlaw-2804	790	67	.	.	PUNCT
taxlaw-2804	791	1	a	a	DET
taxlaw-2804	791	2	basis	basis	NOUN
taxlaw-2804	791	3	adjustment	adjustment	NOUN
taxlaw-2804	791	4	also	also	ADV
taxlaw-2804	791	5	would	would	AUX
taxlaw-2804	791	6	not	not	PART
taxlaw-2804	791	7	be	be	AUX
taxlaw-2804	791	8	required	require	VERB
taxlaw-2804	791	9	if	if	SCONJ
taxlaw-2804	791	10	,	,	PUNCT
taxlaw-2804	791	11	for	for	ADP
taxlaw-2804	791	12	example	example	NOUN
taxlaw-2804	791	13	,	,	PUNCT
taxlaw-2804	791	14	the	the	DET
taxlaw-2804	791	15	partnership	partnership	NOUN
taxlaw-2804	791	16	held	hold	VERB
taxlaw-2804	791	17	land	land	NOUN
taxlaw-2804	791	18	with	with	ADP
taxlaw-2804	791	19	a	a	DET
taxlaw-2804	791	20	built	build	VERB
taxlaw-2804	791	21	-	-	PUNCT
taxlaw-2804	791	22	in	in	ADP
taxlaw-2804	791	23	loss	loss	NOUN
taxlaw-2804	791	24	of	of	ADP
taxlaw-2804	791	25	$	$	SYM
taxlaw-2804	791	26	300,000	300,000	NUM
taxlaw-2804	791	27	at	at	ADP
taxlaw-2804	791	28	the	the	DET
taxlaw-2804	791	29	time	time	NOUN
taxlaw-2804	791	30	of	of	ADP
taxlaw-2804	791	31	the	the	DET
taxlaw-2804	791	32	transfer	transfer	NOUN
taxlaw-2804	791	33	but	but	CCONJ
taxlaw-2804	791	34	also	also	ADV
taxlaw-2804	791	35	held	hold	VERB
taxlaw-2804	791	36	another	another	DET
taxlaw-2804	791	37	asset	asset	NOUN
taxlaw-2804	791	38	with	with	ADP
taxlaw-2804	791	39	a	a	DET
taxlaw-2804	791	40	built	build	VERB
taxlaw-2804	791	41	-	-	PUNCT
taxlaw-2804	791	42	in	in	ADP
taxlaw-2804	791	43	gain	gain	NOUN
taxlaw-2804	791	44	of	of	ADP
taxlaw-2804	791	45	$	$	SYM
taxlaw-2804	791	46	50,000	50,000	NUM
taxlaw-2804	791	47	at	at	ADP
taxlaw-2804	791	48	the	the	DET
taxlaw-2804	791	49	time	time	NOUN
taxlaw-2804	791	50	of	of	ADP
taxlaw-2804	791	51	the	the	DET
taxlaw-2804	791	52	transfer	transfer	NOUN
taxlaw-2804	791	53	since	since	SCONJ
taxlaw-2804	791	54	the	the	DET
taxlaw-2804	791	55	existence	existence	NOUN
taxlaw-2804	791	56	of	of	ADP
taxlaw-2804	791	57	a	a	DET
taxlaw-2804	791	58	substantial	substantial	ADJ
taxlaw-2804	791	59	built	build	VERB
taxlaw-2804	791	60	-	-	PUNCT
taxlaw-2804	791	61	in	in	ADP
taxlaw-2804	791	62	loss	loss	NOUN
taxlaw-2804	791	63	is	be	AUX
taxlaw-2804	791	64	determined	determine	VERB
taxlaw-2804	791	65	on	on	ADP
taxlaw-2804	791	66	an	an	DET
taxlaw-2804	791	67	aggregate	aggregate	ADJ
taxlaw-2804	791	68	basis	basis	NOUN
taxlaw-2804	791	69	across	across	ADP
taxlaw-2804	791	70	all	all	DET
taxlaw-2804	791	71	assets	asset	NOUN
taxlaw-2804	791	72	.	.	PUNCT
taxlaw-2804	792	1	therefore	therefore	ADV
taxlaw-2804	792	2	,	,	PUNCT
taxlaw-2804	792	3	a	a	DET
taxlaw-2804	792	4	partnership	partnership	NOUN
taxlaw-2804	792	5	could	could	AUX
taxlaw-2804	792	6	duplicate	duplicate	VERB
taxlaw-2804	792	7	a	a	DET
taxlaw-2804	792	8	$	$	SYM
taxlaw-2804	792	9	300,000	300,000	NUM
taxlaw-2804	792	10	loss	loss	NOUN
taxlaw-2804	792	11	if	if	SCONJ
taxlaw-2804	792	12	it	it	PRON
taxlaw-2804	792	13	also	also	ADV
taxlaw-2804	792	14	duplicated	duplicate	VERB
taxlaw-2804	792	15	a	a	DET
taxlaw-2804	792	16	$	$	SYM
taxlaw-2804	792	17	50,000	50,000	NUM
taxlaw-2804	792	18	gain	gain	NOUN
taxlaw-2804	792	19	.	.	PUNCT
taxlaw-2804	793	1	in	in	ADP
taxlaw-2804	793	2	the	the	DET
taxlaw-2804	793	3	case	case	NOUN
taxlaw-2804	793	4	of	of	ADP
taxlaw-2804	793	5	a	a	DET
taxlaw-2804	793	6	partnership	partnership	NOUN
taxlaw-2804	793	7	owned	own	VERB
taxlaw-2804	793	8	by	by	ADP
taxlaw-2804	793	9	individuals	individual	NOUN
taxlaw-2804	793	10	subject	subject	ADJ
taxlaw-2804	793	11	to	to	ADP
taxlaw-2804	793	12	high	high	ADJ
taxlaw-2804	793	13	marginal	marginal	ADJ
taxlaw-2804	793	14	rates	rate	NOUN
taxlaw-2804	793	15	of	of	ADP
taxlaw-2804	793	16	tax	tax	NOUN
taxlaw-2804	793	17	on	on	ADP
taxlaw-2804	793	18	ordinary	ordinary	ADJ
taxlaw-2804	793	19	income	income	NOUN
taxlaw-2804	793	20	,	,	PUNCT
taxlaw-2804	793	21	for	for	ADP
taxlaw-2804	793	22	example	example	NOUN
taxlaw-2804	793	23	,	,	PUNCT
taxlaw-2804	793	24	this	this	PRON
taxlaw-2804	793	25	could	could	AUX
taxlaw-2804	793	26	be	be	AUX
taxlaw-2804	793	27	a	a	DET
taxlaw-2804	793	28	desirable	desirable	ADJ
taxlaw-2804	793	29	outcome	outcome	NOUN
taxlaw-2804	793	30	if	if	SCONJ
taxlaw-2804	793	31	the	the	DET
taxlaw-2804	793	32	built	build	VERB
taxlaw-2804	793	33	-	-	PUNCT
taxlaw-2804	793	34	in	in	ADP
taxlaw-2804	793	35	gain	gain	NOUN
taxlaw-2804	793	36	asset	asset	NOUN
taxlaw-2804	793	37	was	be	AUX
taxlaw-2804	793	38	a	a	DET
taxlaw-2804	793	39	capital	capital	NOUN
taxlaw-2804	793	40	asset	asset	NOUN
taxlaw-2804	793	41	(	(	PUNCT
taxlaw-2804	793	42	so	so	SCONJ
taxlaw-2804	793	43	that	that	SCONJ
taxlaw-2804	793	44	the	the	DET
taxlaw-2804	793	45	gain	gain	NOUN
taxlaw-2804	793	46	that	that	PRON
taxlaw-2804	793	47	is	be	AUX
taxlaw-2804	793	48	duplicated	duplicate	VERB
taxlaw-2804	793	49	is	be	AUX
taxlaw-2804	793	50	a	a	DET
taxlaw-2804	793	51	capital	capital	NOUN
taxlaw-2804	793	52	gain	gain	NOUN
taxlaw-2804	793	53	subject	subject	ADJ
taxlaw-2804	793	54	to	to	ADP
taxlaw-2804	793	55	preferential	preferential	ADJ
taxlaw-2804	793	56	tax	tax	NOUN
taxlaw-2804	793	57	rates	rate	NOUN
taxlaw-2804	793	58	)	)	PUNCT
taxlaw-2804	793	59	and	and	CCONJ
taxlaw-2804	793	60	the	the	DET
taxlaw-2804	793	61	built	build	VERB
taxlaw-2804	793	62	-	-	PUNCT
taxlaw-2804	793	63	in	in	ADP
taxlaw-2804	793	64	loss	loss	NOUN
taxlaw-2804	793	65	asset	asset	NOUN
taxlaw-2804	793	66	is	be	AUX
taxlaw-2804	793	67	inventory	inventory	NOUN
taxlaw-2804	793	68	(	(	PUNCT
taxlaw-2804	793	69	so	so	SCONJ
taxlaw-2804	793	70	that	that	SCONJ
taxlaw-2804	793	71	the	the	DET
taxlaw-2804	793	72	loss	loss	NOUN
taxlaw-2804	793	73	that	that	PRON
taxlaw-2804	793	74	is	be	AUX
taxlaw-2804	793	75	duplicated	duplicate	VERB
taxlaw-2804	793	76	is	be	AUX
taxlaw-2804	793	77	an	an	DET
taxlaw-2804	793	78	ordinary	ordinary	ADJ
taxlaw-2804	793	79	loss	loss	NOUN
taxlaw-2804	793	80	that	that	PRON
taxlaw-2804	793	81	can	can	AUX
taxlaw-2804	793	82	be	be	AUX
taxlaw-2804	793	83	used	use	VERB
taxlaw-2804	793	84	to	to	PART
taxlaw-2804	793	85	offset	offset	VERB
taxlaw-2804	793	86	ordinary	ordinary	ADJ
taxlaw-2804	793	87	income	income	NOUN
taxlaw-2804	793	88	subject	subject	ADJ
taxlaw-2804	793	89	to	to	ADP
taxlaw-2804	793	90	higher	high	ADJ
taxlaw-2804	793	91	tax	tax	NOUN
taxlaw-2804	793	92	rates	rate	NOUN
taxlaw-2804	793	93	)	)	PUNCT
taxlaw-2804	793	94	.	.	PUNCT
taxlaw-2804	794	1	2011	2011	NUM
taxlaw-2804	794	2	]	]	PUNCT
taxlaw-2804	794	3	making	make	VERB
taxlaw-2804	794	4	partnerships	partnership	NOUN
taxlaw-2804	794	5	work	work	VERB
taxlaw-2804	794	6	for	for	ADP
taxlaw-2804	794	7	mom	mom	NOUN
taxlaw-2804	794	8	and	and	CCONJ
taxlaw-2804	794	9	pop	pop	NOUN
taxlaw-2804	794	10	and	and	CCONJ
taxlaw-2804	794	11	everyone	everyone	PRON
taxlaw-2804	794	12	else	else	ADV
taxlaw-2804	794	13	281	281	NUM
taxlaw-2804	794	14	c.	c.	NOUN
taxlaw-2804	794	15	other	other	ADJ
taxlaw-2804	794	16	constraints	constraint	NOUN
taxlaw-2804	794	17	in	in	ADP
taxlaw-2804	794	18	addition	addition	NOUN
taxlaw-2804	794	19	to	to	ADP
taxlaw-2804	794	20	the	the	DET
taxlaw-2804	794	21	rules	rule	NOUN
taxlaw-2804	794	22	that	that	PRON
taxlaw-2804	794	23	apply	apply	VERB
taxlaw-2804	794	24	in	in	ADP
taxlaw-2804	794	25	cases	case	NOUN
taxlaw-2804	794	26	in	in	ADP
taxlaw-2804	794	27	which	which	PRON
taxlaw-2804	794	28	a	a	DET
taxlaw-2804	794	29	partnership‟s	partnership‟s	ADJ
taxlaw-2804	794	30	assets	asset	NOUN
taxlaw-2804	794	31	have	have	VERB
taxlaw-2804	794	32	a	a	DET
taxlaw-2804	794	33	“	"	PUNCT
taxlaw-2804	794	34	substantial	substantial	ADJ
taxlaw-2804	794	35	built	build	VERB
taxlaw-2804	794	36	-	-	PUNCT
taxlaw-2804	794	37	in	in	ADP
taxlaw-2804	794	38	loss	loss	NOUN
taxlaw-2804	794	39	”	"	PUNCT
taxlaw-2804	794	40	,	,	PUNCT
taxlaw-2804	794	41	the	the	DET
taxlaw-2804	794	42	anti	anti	ADJ
taxlaw-2804	794	43	-	-	ADJ
taxlaw-2804	794	44	abuse	abuse	ADJ
taxlaw-2804	794	45	regulations	regulation	NOUN
taxlaw-2804	794	46	that	that	PRON
taxlaw-2804	794	47	apply	apply	VERB
taxlaw-2804	794	48	for	for	ADP
taxlaw-2804	794	49	purposes	purpose	NOUN
taxlaw-2804	794	50	of	of	ADP
taxlaw-2804	794	51	partnership	partnership	NOUN
taxlaw-2804	794	52	tax	tax	NOUN
taxlaw-2804	794	53	law	law	NOUN
taxlaw-2804	794	54	generally	generally	ADV
taxlaw-2804	794	55	contain	contain	VERB
taxlaw-2804	794	56	examples	example	NOUN
taxlaw-2804	794	57	regarding	regard	VERB
taxlaw-2804	794	58	potentially	potentially	ADV
taxlaw-2804	794	59	abusive	abusive	ADJ
taxlaw-2804	794	60	transactions	transaction	NOUN
taxlaw-2804	794	61	that	that	PRON
taxlaw-2804	794	62	involve	involve	VERB
taxlaw-2804	794	63	the	the	DET
taxlaw-2804	794	64	failure	failure	NOUN
taxlaw-2804	794	65	to	to	PART
taxlaw-2804	794	66	make	make	VERB
taxlaw-2804	794	67	a	a	DET
taxlaw-2804	794	68	§	§	ADJ
taxlaw-2804	794	69	754	754	NUM
taxlaw-2804	794	70	election	election	NOUN
taxlaw-2804	794	71	.	.	PUNCT
taxlaw-2804	795	1	106	106	NUM
taxlaw-2804	796	1	the	the	DET
taxlaw-2804	796	2	examples	example	NOUN
taxlaw-2804	796	3	in	in	ADP
taxlaw-2804	796	4	the	the	DET
taxlaw-2804	796	5	treasury	treasury	PROPN
taxlaw-2804	796	6	regulations	regulation	NOUN
taxlaw-2804	796	7	suggest	suggest	VERB
taxlaw-2804	796	8	that	that	SCONJ
taxlaw-2804	796	9	,	,	PUNCT
taxlaw-2804	796	10	if	if	SCONJ
taxlaw-2804	796	11	a	a	DET
taxlaw-2804	796	12	partnership	partnership	NOUN
taxlaw-2804	796	13	is	be	AUX
taxlaw-2804	796	14	formed	form	VERB
taxlaw-2804	796	15	largely	largely	ADV
taxlaw-2804	796	16	for	for	ADP
taxlaw-2804	796	17	the	the	DET
taxlaw-2804	796	18	purpose	purpose	NOUN
taxlaw-2804	796	19	of	of	ADP
taxlaw-2804	796	20	duplicating	duplicate	VERB
taxlaw-2804	796	21	a	a	DET
taxlaw-2804	796	22	tax	tax	NOUN
taxlaw-2804	796	23	loss	loss	NOUN
taxlaw-2804	796	24	that	that	PRON
taxlaw-2804	796	25	results	result	VERB
taxlaw-2804	796	26	from	from	ADP
taxlaw-2804	796	27	the	the	DET
taxlaw-2804	796	28	failure	failure	NOUN
taxlaw-2804	796	29	to	to	PART
taxlaw-2804	796	30	make	make	VERB
taxlaw-2804	796	31	a	a	DET
taxlaw-2804	796	32	§	§	ADJ
taxlaw-2804	796	33	754	754	NUM
taxlaw-2804	796	34	election	election	NOUN
taxlaw-2804	796	35	,	,	PUNCT
taxlaw-2804	796	36	the	the	DET
taxlaw-2804	796	37	transaction	transaction	NOUN
taxlaw-2804	796	38	can	can	AUX
taxlaw-2804	796	39	be	be	AUX
taxlaw-2804	796	40	successfully	successfully	ADV
taxlaw-2804	796	41	challenged	challenge	VERB
taxlaw-2804	796	42	.	.	PUNCT
taxlaw-2804	797	1	however	however	ADV
taxlaw-2804	797	2	,	,	PUNCT
taxlaw-2804	797	3	the	the	DET
taxlaw-2804	797	4	mere	mere	ADJ
taxlaw-2804	797	5	failure	failure	NOUN
taxlaw-2804	797	6	to	to	PART
taxlaw-2804	797	7	make	make	VERB
taxlaw-2804	797	8	a	a	DET
taxlaw-2804	797	9	§	§	ADJ
taxlaw-2804	797	10	754	754	NUM
taxlaw-2804	797	11	election	election	NOUN
taxlaw-2804	797	12	,	,	PUNCT
taxlaw-2804	797	13	in	in	ADP
taxlaw-2804	797	14	and	and	CCONJ
taxlaw-2804	797	15	of	of	ADP
taxlaw-2804	797	16	itself	itself	PRON
taxlaw-2804	797	17	,	,	PUNCT
taxlaw-2804	797	18	will	will	AUX
taxlaw-2804	797	19	not	not	PART
taxlaw-2804	797	20	be	be	AUX
taxlaw-2804	797	21	considered	consider	VERB
taxlaw-2804	797	22	abusive	abusive	ADJ
taxlaw-2804	797	23	simply	simply	ADV
taxlaw-2804	797	24	because	because	SCONJ
taxlaw-2804	797	25	it	it	PRON
taxlaw-2804	797	26	results	result	VERB
taxlaw-2804	797	27	in	in	ADP
taxlaw-2804	797	28	the	the	DET
taxlaw-2804	797	29	duplication	duplication	NOUN
taxlaw-2804	797	30	of	of	ADP
taxlaw-2804	797	31	tax	tax	NOUN
taxlaw-2804	797	32	loss	loss	NOUN
taxlaw-2804	797	33	in	in	ADP
taxlaw-2804	797	34	a	a	DET
taxlaw-2804	797	35	particular	particular	ADJ
taxlaw-2804	797	36	situation	situation	NOUN
taxlaw-2804	797	37	.	.	PUNCT
taxlaw-2804	798	1	as	as	ADP
taxlaw-2804	798	2	the	the	DET
taxlaw-2804	798	3	treasury	treasury	PROPN
taxlaw-2804	798	4	regulations	regulation	NOUN
taxlaw-2804	798	5	state	state	NOUN
taxlaw-2804	798	6	,	,	PUNCT
taxlaw-2804	798	7	“	"	PUNCT
taxlaw-2804	798	8	the	the	DET
taxlaw-2804	798	9	electivity	electivity	NOUN
taxlaw-2804	798	10	of	of	ADP
taxlaw-2804	798	11	section	section	NOUN
taxlaw-2804	798	12	754	754	NUM
taxlaw-2804	798	13	is	be	AUX
taxlaw-2804	798	14	intended	intend	VERB
taxlaw-2804	798	15	to	to	PART
taxlaw-2804	798	16	provide	provide	VERB
taxlaw-2804	798	17	administrative	administrative	ADJ
taxlaw-2804	798	18	convenience	convenience	NOUN
taxlaw-2804	798	19	for	for	ADP
taxlaw-2804	798	20	bona	bona	ADJ
taxlaw-2804	798	21	fide	fide	ADJ
taxlaw-2804	798	22	partnerships	partnership	NOUN
taxlaw-2804	798	23	that	that	PRON
taxlaw-2804	798	24	are	be	AUX
taxlaw-2804	798	25	engaged	engage	VERB
taxlaw-2804	798	26	in	in	ADP
taxlaw-2804	798	27	transactions	transaction	NOUN
taxlaw-2804	798	28	for	for	ADP
taxlaw-2804	798	29	a	a	DET
taxlaw-2804	798	30	substantial	substantial	ADJ
taxlaw-2804	798	31	business	business	NOUN
taxlaw-2804	798	32	purpose	purpose	NOUN
taxlaw-2804	798	33	.	.	PUNCT
taxlaw-2804	798	34	.	.	PUNCT
taxlaw-2804	798	35	.	.	PUNCT
taxlaw-2804	798	36	.	.	PUNCT
taxlaw-2804	799	1	congress	congress	PROPN
taxlaw-2804	799	2	clearly	clearly	ADV
taxlaw-2804	799	3	recognized	recognize	VERB
taxlaw-2804	799	4	that	that	SCONJ
taxlaw-2804	799	5	if	if	SCONJ
taxlaw-2804	799	6	the	the	DET
taxlaw-2804	799	7	section	section	NOUN
taxlaw-2804	799	8	754	754	NUM
taxlaw-2804	799	9	election	election	NOUN
taxlaw-2804	799	10	were	be	AUX
taxlaw-2804	799	11	not	not	PART
taxlaw-2804	799	12	made	make	VERB
taxlaw-2804	799	13	,	,	PUNCT
taxlaw-2804	799	14	basis	basis	NOUN
taxlaw-2804	799	15	distortions	distortion	NOUN
taxlaw-2804	799	16	may	may	AUX
taxlaw-2804	799	17	result	result	VERB
taxlaw-2804	799	18	.	.	PUNCT
taxlaw-2804	799	19	”	"	PUNCT
taxlaw-2804	800	1	107	107	NUM
taxlaw-2804	800	2	iv	iv	NOUN
taxlaw-2804	800	3	.	.	PUNCT
taxlaw-2804	800	4	history	history	NOUN
taxlaw-2804	800	5	of	of	ADP
taxlaw-2804	800	6	§	§	PROPN
taxlaw-2804	800	7	754	754	NUM
taxlaw-2804	800	8	and	and	CCONJ
taxlaw-2804	800	9	concerns	concern	NOUN
taxlaw-2804	800	10	about	about	ADP
taxlaw-2804	800	11	unsophisticated	unsophisticated	ADJ
taxlaw-2804	800	12	partners	partner	NOUN
taxlaw-2804	800	13	as	as	SCONJ
taxlaw-2804	800	14	originally	originally	ADV
taxlaw-2804	800	15	enacted	enact	VERB
taxlaw-2804	800	16	,	,	PUNCT
taxlaw-2804	800	17	the	the	DET
taxlaw-2804	800	18	results	result	NOUN
taxlaw-2804	800	19	that	that	PRON
taxlaw-2804	800	20	follow	follow	VERB
taxlaw-2804	800	21	from	from	ADP
taxlaw-2804	800	22	a	a	DET
taxlaw-2804	800	23	§	§	PROPN
taxlaw-2804	800	24	754	754	NUM
taxlaw-2804	800	25	election	election	NOUN
taxlaw-2804	800	26	were	be	AUX
taxlaw-2804	800	27	not	not	PART
taxlaw-2804	800	28	mandatory	mandatory	ADJ
taxlaw-2804	800	29	even	even	ADV
taxlaw-2804	800	30	in	in	ADP
taxlaw-2804	800	31	cases	case	NOUN
taxlaw-2804	800	32	involving	involve	VERB
taxlaw-2804	800	33	potential	potential	ADJ
taxlaw-2804	800	34	duplication	duplication	NOUN
taxlaw-2804	800	35	of	of	ADP
taxlaw-2804	800	36	substantial	substantial	ADJ
taxlaw-2804	800	37	built	build	VERB
taxlaw-2804	800	38	-	-	PUNCT
taxlaw-2804	800	39	in	in	ADP
taxlaw-2804	800	40	losses	loss	NOUN
taxlaw-2804	800	41	.	.	PUNCT
taxlaw-2804	801	1	in	in	ADP
taxlaw-2804	801	2	2004	2004	NUM
taxlaw-2804	801	3	,	,	PUNCT
taxlaw-2804	801	4	congress	congress	PROPN
taxlaw-2804	801	5	enacted	enact	VERB
taxlaw-2804	801	6	the	the	DET
taxlaw-2804	801	7	rules	rule	NOUN
taxlaw-2804	801	8	mandating	mandate	VERB
taxlaw-2804	801	9	downward	downward	ADJ
taxlaw-2804	801	10	basis	basis	NOUN
taxlaw-2804	801	11	adjustments	adjustment	NOUN
taxlaw-2804	801	12	in	in	ADP
taxlaw-2804	801	13	cases	case	NOUN
taxlaw-2804	801	14	in	in	ADP
taxlaw-2804	801	15	which	which	PRON
taxlaw-2804	801	16	a	a	DET
taxlaw-2804	801	17	partnership‟s	partnership‟s	ADJ
taxlaw-2804	801	18	assets	asset	NOUN
taxlaw-2804	801	19	have	have	VERB
taxlaw-2804	801	20	a	a	DET
taxlaw-2804	801	21	substantial	substantial	ADJ
taxlaw-2804	801	22	built	build	VERB
taxlaw-2804	801	23	-	-	PUNCT
taxlaw-2804	801	24	in	in	ADP
taxlaw-2804	801	25	loss	loss	NOUN
taxlaw-2804	801	26	,	,	PUNCT
taxlaw-2804	801	27	in	in	ADP
taxlaw-2804	801	28	order	order	NOUN
taxlaw-2804	801	29	to	to	PART
taxlaw-2804	801	30	address	address	VERB
taxlaw-2804	801	31	concerns	concern	NOUN
taxlaw-2804	801	32	about	about	ADP
taxlaw-2804	801	33	tax	tax	NOUN
taxlaw-2804	801	34	-	-	PUNCT
taxlaw-2804	801	35	shelter	shelter	NOUN
taxlaw-2804	801	36	transactions	transaction	NOUN
taxlaw-2804	801	37	involving	involve	VERB
taxlaw-2804	801	38	intentional	intentional	ADJ
taxlaw-2804	801	39	duplication	duplication	NOUN
taxlaw-2804	801	40	of	of	ADP
taxlaw-2804	801	41	losses	loss	NOUN
taxlaw-2804	801	42	.	.	PUNCT
taxlaw-2804	802	1	108	108	NUM
taxlaw-2804	802	2	concerns	concern	NOUN
taxlaw-2804	802	3	about	about	ADP
taxlaw-2804	802	4	computational	computational	ADJ
taxlaw-2804	802	5	complexity	complexity	NOUN
taxlaw-2804	802	6	have	have	AUX
taxlaw-2804	802	7	influenced	influence	VERB
taxlaw-2804	802	8	the	the	DET
taxlaw-2804	802	9	hesitation	hesitation	NOUN
taxlaw-2804	802	10	to	to	PART
taxlaw-2804	802	11	require	require	VERB
taxlaw-2804	802	12	basis	basis	NOUN
taxlaw-2804	802	13	adjustments	adjustment	NOUN
taxlaw-2804	802	14	in	in	ADP
taxlaw-2804	802	15	all	all	DET
taxlaw-2804	802	16	cases	case	NOUN
taxlaw-2804	802	17	.	.	PUNCT
taxlaw-2804	803	1	109	109	NUM
taxlaw-2804	803	2	for	for	ADP
taxlaw-2804	803	3	example	example	NOUN
taxlaw-2804	803	4	,	,	PUNCT
taxlaw-2804	803	5	in	in	ADP
taxlaw-2804	803	6	a	a	DET
taxlaw-2804	803	7	1980	1980	NUM
taxlaw-2804	803	8	report	report	NOUN
taxlaw-2804	803	9	recommending	recommend	VERB
taxlaw-2804	803	10	making	make	VERB
taxlaw-2804	803	11	basis	basis	NOUN
taxlaw-2804	803	12	adjustments	adjustment	NOUN
taxlaw-2804	803	13	mandatory	mandatory	ADJ
taxlaw-2804	803	14	in	in	ADP
taxlaw-2804	803	15	all	all	DET
taxlaw-2804	803	16	cases	case	NOUN
taxlaw-2804	803	17	,	,	PUNCT
taxlaw-2804	803	18	the	the	DET
taxlaw-2804	803	19	a.l.i	a.l.i	NOUN
taxlaw-2804	803	20	.	.	PUNCT
taxlaw-2804	803	21	acknowledged	acknowledge	VERB
taxlaw-2804	803	22	objections	objection	NOUN
taxlaw-2804	803	23	that	that	PRON
taxlaw-2804	803	24	could	could	AUX
taxlaw-2804	803	25	be	be	AUX
taxlaw-2804	803	26	made	make	VERB
taxlaw-2804	803	27	to	to	ADP
taxlaw-2804	803	28	such	such	DET
taxlaw-2804	803	29	a	a	DET
taxlaw-2804	803	30	change	change	NOUN
taxlaw-2804	803	31	in	in	ADP
taxlaw-2804	803	32	the	the	DET
taxlaw-2804	803	33	law	law	NOUN
taxlaw-2804	803	34	.	.	PUNCT
taxlaw-2804	804	1	one	one	NUM
taxlaw-2804	804	2	objection	objection	NOUN
taxlaw-2804	804	3	was	be	AUX
taxlaw-2804	804	4	that	that	SCONJ
taxlaw-2804	804	5	“	"	PUNCT
taxlaw-2804	804	6	unsophisticated	unsophisticated	ADJ
taxlaw-2804	804	7	partnerships	partnership	NOUN
taxlaw-2804	804	8	might	might	AUX
taxlaw-2804	804	9	have	have	VERB
taxlaw-2804	804	10	to	to	PART
taxlaw-2804	804	11	make	make	VERB
taxlaw-2804	804	12	complex	complex	ADJ
taxlaw-2804	804	13	basis	basis	NOUN
taxlaw-2804	804	14	adjustments	adjustment	NOUN
taxlaw-2804	804	15	.	.	PUNCT
taxlaw-2804	804	16	”	"	PUNCT
taxlaw-2804	805	1	110	110	NUM
taxlaw-2804	805	2	the	the	DET
taxlaw-2804	805	3	a.l.i	a.l.i	NOUN
taxlaw-2804	805	4	.	.	PUNCT
taxlaw-2804	805	5	also	also	ADV
taxlaw-2804	805	6	expressed	express	VERB
taxlaw-2804	805	7	concern	concern	NOUN
taxlaw-2804	805	8	for	for	ADP
taxlaw-2804	805	9	partnerships	partnership	NOUN
taxlaw-2804	805	10	at	at	ADP
taxlaw-2804	805	11	the	the	DET
taxlaw-2804	805	12	other	other	ADJ
taxlaw-2804	805	13	end	end	NOUN
taxlaw-2804	805	14	of	of	ADP
taxlaw-2804	805	15	the	the	DET
taxlaw-2804	805	16	spectrum	spectrum	NOUN
taxlaw-2804	805	17	,	,	PUNCT
taxlaw-2804	805	18	stating	state	VERB
taxlaw-2804	805	19	that	that	SCONJ
taxlaw-2804	805	20	large	large	ADJ
taxlaw-2804	805	21	partnerships	partnership	NOUN
taxlaw-2804	805	22	would	would	AUX
taxlaw-2804	805	23	face	face	VERB
taxlaw-2804	805	24	complexity	complexity	NOUN
taxlaw-2804	805	25	if	if	SCONJ
taxlaw-2804	805	26	they	they	PRON
taxlaw-2804	805	27	had	have	VERB
taxlaw-2804	805	28	to	to	PART
taxlaw-2804	805	29	make	make	VERB
taxlaw-2804	805	30	basis	basis	NOUN
taxlaw-2804	805	31	adjustments	adjustment	NOUN
taxlaw-2804	805	32	for	for	ADP
taxlaw-2804	805	33	“	"	PUNCT
taxlaw-2804	805	34	innumerable	innumerable	ADJ
taxlaw-2804	805	35	partners	partner	NOUN
taxlaw-2804	805	36	.	.	PUNCT
taxlaw-2804	805	37	”	"	PUNCT
taxlaw-2804	806	1	111	111	NUM
taxlaw-2804	806	2	106	106	NUM
taxlaw-2804	806	3	see	see	VERB
taxlaw-2804	806	4	treas	treas	PROPN
taxlaw-2804	806	5	.	.	PUNCT
taxlaw-2804	807	1	reg	reg	PROPN
taxlaw-2804	807	2	.	.	PUNCT
taxlaw-2804	808	1	§	§	PROPN
taxlaw-2804	808	2	1.701	1.701	NUM
taxlaw-2804	808	3	-	-	NUM
taxlaw-2804	808	4	2(d	2(d	NUM
taxlaw-2804	808	5	)	)	PUNCT
taxlaw-2804	808	6	,	,	PUNCT
taxlaw-2804	808	7	example	example	NOUN
taxlaw-2804	808	8	8	8	NUM
taxlaw-2804	808	9	(	(	PUNCT
taxlaw-2804	808	10	2010	2010	NUM
taxlaw-2804	808	11	)	)	PUNCT
taxlaw-2804	808	12	;	;	PUNCT
taxlaw-2804	808	13	c.f	c.f	PROPN
taxlaw-2804	808	14	.	.	PROPN
taxlaw-2804	808	15	treas	treas	PROPN
taxlaw-2804	808	16	.	.	PUNCT
taxlaw-2804	809	1	reg	reg	PROPN
taxlaw-2804	809	2	.	.	PUNCT
taxlaw-2804	810	1	§	§	PROPN
taxlaw-2804	810	2	1.701	1.701	NUM
taxlaw-2804	810	3	-	-	NUM
taxlaw-2804	810	4	2(d	2(d	NUM
taxlaw-2804	810	5	)	)	PUNCT
taxlaw-2804	810	6	,	,	PUNCT
taxlaw-2804	810	7	example	example	NOUN
taxlaw-2804	810	8	9	9	NUM
taxlaw-2804	810	9	(	(	PUNCT
taxlaw-2804	810	10	2010	2010	NUM
taxlaw-2804	810	11	)	)	PUNCT
taxlaw-2804	810	12	.	.	PUNCT
taxlaw-2804	811	1	107	107	NUM
taxlaw-2804	811	2	treas	trea	NOUN
taxlaw-2804	811	3	.	.	PUNCT
taxlaw-2804	812	1	reg	reg	PROPN
taxlaw-2804	812	2	.	.	PUNCT
taxlaw-2804	813	1	§	§	PROPN
taxlaw-2804	813	2	1.701	1.701	NUM
taxlaw-2804	813	3	-	-	NUM
taxlaw-2804	813	4	2(d	2(d	NUM
taxlaw-2804	813	5	)	)	PUNCT
taxlaw-2804	813	6	,	,	PUNCT
taxlaw-2804	813	7	example	example	NOUN
taxlaw-2804	813	8	9	9	NUM
taxlaw-2804	813	9	(	(	PUNCT
taxlaw-2804	813	10	2010	2010	NUM
taxlaw-2804	813	11	)	)	PUNCT
taxlaw-2804	813	12	.	.	PUNCT
taxlaw-2804	814	1	108	108	NUM
taxlaw-2804	814	2	see	see	VERB
taxlaw-2804	814	3	,	,	PUNCT
taxlaw-2804	814	4	e.g.	e.g.	ADV
taxlaw-2804	814	5	,	,	PUNCT
taxlaw-2804	814	6	h.r	h.r	PROPN
taxlaw-2804	814	7	.	.	PROPN
taxlaw-2804	814	8	rep	rep	PROPN
taxlaw-2804	814	9	.	.	PROPN
taxlaw-2804	814	10	no	no	PROPN
taxlaw-2804	814	11	.	.	NOUN
taxlaw-2804	815	1	108	108	NUM
taxlaw-2804	815	2	-	-	SYM
taxlaw-2804	815	3	548	548	NUM
taxlaw-2804	815	4	,	,	PUNCT
taxlaw-2804	815	5	pt	pt	NOUN
taxlaw-2804	815	6	.	.	PROPN
taxlaw-2804	815	7	1	1	NUM
taxlaw-2804	815	8	,	,	PUNCT
taxlaw-2804	815	9	at	at	ADP
taxlaw-2804	815	10	283	283	NUM
taxlaw-2804	815	11	(	(	PUNCT
taxlaw-2804	815	12	2004	2004	NUM
taxlaw-2804	815	13	)	)	PUNCT
taxlaw-2804	815	14	(	(	PUNCT
taxlaw-2804	815	15	“	"	PUNCT
taxlaw-2804	815	16	the	the	DET
taxlaw-2804	815	17	committee	committee	NOUN
taxlaw-2804	815	18	believes	believe	VERB
taxlaw-2804	815	19	that	that	SCONJ
taxlaw-2804	815	20	the	the	DET
taxlaw-2804	815	21	partnership	partnership	NOUN
taxlaw-2804	815	22	rules	rule	NOUN
taxlaw-2804	815	23	currently	currently	ADV
taxlaw-2804	815	24	allow	allow	VERB
taxlaw-2804	815	25	for	for	ADP
taxlaw-2804	815	26	the	the	DET
taxlaw-2804	815	27	inappropriate	inappropriate	ADJ
taxlaw-2804	815	28	transfer	transfer	NOUN
taxlaw-2804	815	29	of	of	ADP
taxlaw-2804	815	30	losses	loss	NOUN
taxlaw-2804	815	31	among	among	ADP
taxlaw-2804	815	32	partners	partner	NOUN
taxlaw-2804	815	33	.	.	PUNCT
taxlaw-2804	816	1	this	this	PRON
taxlaw-2804	816	2	has	have	AUX
taxlaw-2804	816	3	allowed	allow	VERB
taxlaw-2804	816	4	partnerships	partnership	NOUN
taxlaw-2804	816	5	to	to	PART
taxlaw-2804	816	6	be	be	AUX
taxlaw-2804	816	7	created	create	VERB
taxlaw-2804	816	8	and	and	CCONJ
taxlaw-2804	816	9	used	use	VERB
taxlaw-2804	816	10	to	to	PART
taxlaw-2804	816	11	aid	aid	VERB
taxlaw-2804	816	12	tax	tax	NOUN
taxlaw-2804	816	13	-	-	PUNCT
taxlaw-2804	816	14	shelter	shelter	NOUN
taxlaw-2804	816	15	transactions	transaction	NOUN
taxlaw-2804	816	16	.	.	PUNCT
taxlaw-2804	816	17	”	"	PUNCT
taxlaw-2804	816	18	)	)	PUNCT
taxlaw-2804	816	19	;	;	PUNCT
taxlaw-2804	816	20	s	s	X
taxlaw-2804	816	21	rep	rep	PROPN
taxlaw-2804	816	22	.	.	PROPN
taxlaw-2804	816	23	no	no	PROPN
taxlaw-2804	816	24	.	.	NOUN
taxlaw-2804	816	25	108	108	NUM
taxlaw-2804	816	26	-	-	SYM
taxlaw-2804	816	27	192	192	NUM
taxlaw-2804	816	28	,	,	PUNCT
taxlaw-2804	816	29	at	at	ADP
taxlaw-2804	816	30	151	151	NUM
taxlaw-2804	816	31	(	(	PUNCT
taxlaw-2804	816	32	2003	2003	NUM
taxlaw-2804	816	33	)	)	PUNCT
taxlaw-2804	816	34	(	(	PUNCT
taxlaw-2804	816	35	“	"	PUNCT
taxlaw-2804	816	36	the	the	DET
taxlaw-2804	816	37	committee	committee	NOUN
taxlaw-2804	816	38	believes	believe	VERB
taxlaw-2804	816	39	that	that	SCONJ
taxlaw-2804	816	40	the	the	DET
taxlaw-2804	816	41	present	present	ADJ
taxlaw-2804	816	42	-	-	PUNCT
taxlaw-2804	816	43	law	law	NOUN
taxlaw-2804	816	44	electivity	electivity	NOUN
taxlaw-2804	816	45	of	of	ADP
taxlaw-2804	816	46	partnership	partnership	NOUN
taxlaw-2804	816	47	basis	basis	NOUN
taxlaw-2804	816	48	adjustments	adjustment	NOUN
taxlaw-2804	816	49	upon	upon	SCONJ
taxlaw-2804	816	50	transfers	transfer	NOUN
taxlaw-2804	816	51	and	and	CCONJ
taxlaw-2804	816	52	distributions	distribution	NOUN
taxlaw-2804	816	53	leads	lead	VERB
taxlaw-2804	816	54	to	to	ADP
taxlaw-2804	816	55	anomalous	anomalous	ADJ
taxlaw-2804	816	56	tax	tax	NOUN
taxlaw-2804	816	57	results	result	NOUN
taxlaw-2804	816	58	,	,	PUNCT
taxlaw-2804	816	59	causes	cause	VERB
taxlaw-2804	816	60	inaccurate	inaccurate	ADJ
taxlaw-2804	816	61	income	income	NOUN
taxlaw-2804	816	62	measurement	measurement	NOUN
taxlaw-2804	816	63	,	,	PUNCT
taxlaw-2804	816	64	and	and	CCONJ
taxlaw-2804	816	65	gives	give	VERB
taxlaw-2804	816	66	rise	rise	NOUN
taxlaw-2804	816	67	to	to	ADP
taxlaw-2804	816	68	opportunities	opportunity	NOUN
taxlaw-2804	816	69	for	for	ADP
taxlaw-2804	816	70	tax	tax	NOUN
taxlaw-2804	816	71	sheltering	sheltering	NOUN
taxlaw-2804	816	72	.	.	PUNCT
taxlaw-2804	817	1	in	in	ADP
taxlaw-2804	817	2	particular	particular	ADJ
taxlaw-2804	817	3	,	,	PUNCT
taxlaw-2804	817	4	the	the	DET
taxlaw-2804	817	5	failure	failure	NOUN
taxlaw-2804	817	6	to	to	PART
taxlaw-2804	817	7	make	make	VERB
taxlaw-2804	817	8	partnership	partnership	NOUN
taxlaw-2804	817	9	basis	basis	NOUN
taxlaw-2804	817	10	adjustments	adjustment	NOUN
taxlaw-2804	817	11	permits	permit	VERB
taxlaw-2804	817	12	partners	partner	NOUN
taxlaw-2804	817	13	to	to	PART
taxlaw-2804	817	14	duplicate	duplicate	VERB
taxlaw-2804	817	15	losses	loss	NOUN
taxlaw-2804	817	16	and	and	CCONJ
taxlaw-2804	817	17	to	to	PART
taxlaw-2804	817	18	transfer	transfer	VERB
taxlaw-2804	817	19	losses	loss	NOUN
taxlaw-2804	817	20	among	among	ADP
taxlaw-2804	817	21	partners	partner	NOUN
taxlaw-2804	817	22	,	,	PUNCT
taxlaw-2804	817	23	creating	create	VERB
taxlaw-2804	817	24	an	an	DET
taxlaw-2804	817	25	inappropriate	inappropriate	ADJ
taxlaw-2804	817	26	incentive	incentive	NOUN
taxlaw-2804	817	27	to	to	PART
taxlaw-2804	817	28	use	use	VERB
taxlaw-2804	817	29	partnerships	partnership	NOUN
taxlaw-2804	817	30	as	as	ADP
taxlaw-2804	817	31	tax	tax	NOUN
taxlaw-2804	817	32	shelter	shelter	NOUN
taxlaw-2804	817	33	vehicles	vehicle	NOUN
taxlaw-2804	817	34	.	.	PUNCT
taxlaw-2804	817	35	”	"	PUNCT
taxlaw-2804	817	36	)	)	PUNCT
taxlaw-2804	817	37	.	.	PUNCT
taxlaw-2804	818	1	109	109	NUM
taxlaw-2804	818	2	for	for	ADP
taxlaw-2804	818	3	an	an	DET
taxlaw-2804	818	4	alternative	alternative	ADJ
taxlaw-2804	818	5	explanation	explanation	NOUN
taxlaw-2804	818	6	for	for	ADP
taxlaw-2804	818	7	the	the	DET
taxlaw-2804	818	8	§	§	PROPN
taxlaw-2804	818	9	754	754	NUM
taxlaw-2804	818	10	election	election	NOUN
taxlaw-2804	818	11	,	,	PUNCT
taxlaw-2804	818	12	see	see	VERB
taxlaw-2804	818	13	field	field	NOUN
taxlaw-2804	818	14	,	,	PUNCT
taxlaw-2804	818	15	supra	supra	PROPN
taxlaw-2804	818	16	note	note	NOUN
taxlaw-2804	818	17	84	84	NUM
taxlaw-2804	818	18	,	,	PUNCT
taxlaw-2804	818	19	at	at	ADP
taxlaw-2804	818	20	35	35	NUM
taxlaw-2804	818	21	-	-	SYM
taxlaw-2804	818	22	36	36	NUM
taxlaw-2804	818	23	(	(	PUNCT
taxlaw-2804	818	24	arguing	argue	VERB
taxlaw-2804	818	25	that	that	SCONJ
taxlaw-2804	818	26	the	the	DET
taxlaw-2804	818	27	purpose	purpose	NOUN
taxlaw-2804	818	28	of	of	ADP
taxlaw-2804	818	29	allowing	allow	VERB
taxlaw-2804	818	30	taxpayers	taxpayer	NOUN
taxlaw-2804	818	31	to	to	PART
taxlaw-2804	818	32	make	make	VERB
taxlaw-2804	818	33	the	the	DET
taxlaw-2804	818	34	§	§	ADJ
taxlaw-2804	818	35	754	754	NUM
taxlaw-2804	818	36	election	election	NOUN
taxlaw-2804	818	37	is	be	AUX
taxlaw-2804	818	38	to	to	PART
taxlaw-2804	818	39	reconcile	reconcile	VERB
taxlaw-2804	818	40	the	the	DET
taxlaw-2804	818	41	differences	difference	NOUN
taxlaw-2804	818	42	between	between	ADP
taxlaw-2804	818	43	tax	tax	NOUN
taxlaw-2804	818	44	consequences	consequence	NOUN
taxlaw-2804	818	45	that	that	PRON
taxlaw-2804	818	46	result	result	VERB
taxlaw-2804	818	47	from	from	ADP
taxlaw-2804	818	48	a	a	DET
taxlaw-2804	818	49	sale	sale	NOUN
taxlaw-2804	818	50	of	of	ADP
taxlaw-2804	818	51	an	an	DET
taxlaw-2804	818	52	interest	interest	NOUN
taxlaw-2804	818	53	in	in	ADP
taxlaw-2804	818	54	a	a	DET
taxlaw-2804	818	55	partnership	partnership	NOUN
taxlaw-2804	818	56	and	and	CCONJ
taxlaw-2804	818	57	tax	tax	NOUN
taxlaw-2804	818	58	consequences	consequence	NOUN
taxlaw-2804	818	59	that	that	PRON
taxlaw-2804	818	60	result	result	VERB
taxlaw-2804	818	61	from	from	ADP
taxlaw-2804	818	62	an	an	DET
taxlaw-2804	818	63	economically	economically	ADV
taxlaw-2804	818	64	similar	similar	ADJ
taxlaw-2804	818	65	sale	sale	NOUN
taxlaw-2804	818	66	by	by	ADP
taxlaw-2804	818	67	a	a	DET
taxlaw-2804	818	68	partnership	partnership	NOUN
taxlaw-2804	818	69	of	of	ADP
taxlaw-2804	818	70	an	an	DET
taxlaw-2804	818	71	interest	interest	NOUN
taxlaw-2804	818	72	in	in	ADP
taxlaw-2804	818	73	its	its	PRON
taxlaw-2804	818	74	assets	asset	NOUN
taxlaw-2804	818	75	)	)	PUNCT
taxlaw-2804	818	76	.	.	PUNCT
taxlaw-2804	819	1	yet	yet	ADV
taxlaw-2804	819	2	,	,	PUNCT
taxlaw-2804	819	3	as	as	SCONJ
taxlaw-2804	819	4	professor	professor	NOUN
taxlaw-2804	819	5	field	field	NOUN
taxlaw-2804	819	6	observes	observe	VERB
taxlaw-2804	819	7	,	,	PUNCT
taxlaw-2804	819	8	this	this	DET
taxlaw-2804	819	9	purpose	purpose	NOUN
taxlaw-2804	819	10	could	could	AUX
taxlaw-2804	819	11	be	be	AUX
taxlaw-2804	819	12	served	serve	VERB
taxlaw-2804	819	13	equally	equally	ADV
taxlaw-2804	819	14	well	well	ADV
taxlaw-2804	819	15	if	if	SCONJ
taxlaw-2804	819	16	the	the	DET
taxlaw-2804	819	17	results	result	NOUN
taxlaw-2804	819	18	following	follow	VERB
taxlaw-2804	819	19	from	from	ADP
taxlaw-2804	819	20	a	a	DET
taxlaw-2804	819	21	§	§	PROPN
taxlaw-2804	819	22	754	754	NUM
taxlaw-2804	819	23	election	election	NOUN
taxlaw-2804	819	24	were	be	AUX
taxlaw-2804	819	25	mandatory	mandatory	ADJ
taxlaw-2804	819	26	.	.	PUNCT
taxlaw-2804	820	1	i	i	PRON
taxlaw-2804	820	2	d.	d.	PROPN
taxlaw-2804	820	3	at	at	ADP
taxlaw-2804	820	4	42	42	NUM
taxlaw-2804	820	5	.	.	PUNCT
taxlaw-2804	821	1	professor	professor	NOUN
taxlaw-2804	821	2	field	field	NOUN
taxlaw-2804	821	3	also	also	ADV
taxlaw-2804	821	4	notes	note	VERB
taxlaw-2804	821	5	that	that	SCONJ
taxlaw-2804	821	6	mandatory	mandatory	ADJ
taxlaw-2804	821	7	adjustments	adjustment	NOUN
taxlaw-2804	821	8	may	may	AUX
taxlaw-2804	821	9	be	be	AUX
taxlaw-2804	821	10	undesirable	undesirable	ADJ
taxlaw-2804	821	11	because	because	SCONJ
taxlaw-2804	821	12	of	of	ADP
taxlaw-2804	821	13	complexity	complexity	NOUN
taxlaw-2804	821	14	.	.	PUNCT
taxlaw-2804	822	1	i	i	PRON
taxlaw-2804	822	2	d.	d.	PROPN
taxlaw-2804	822	3	at	at	ADP
taxlaw-2804	822	4	43	43	NUM
taxlaw-2804	822	5	.	.	PUNCT
taxlaw-2804	823	1	110	110	NUM
taxlaw-2804	823	2	american	american	PROPN
taxlaw-2804	823	3	law	law	PROPN
taxlaw-2804	823	4	institute	institute	PROPN
taxlaw-2804	823	5	,	,	PUNCT
taxlaw-2804	823	6	federal	federal	ADJ
taxlaw-2804	823	7	income	income	NOUN
taxlaw-2804	823	8	tax	tax	NOUN
taxlaw-2804	823	9	project	project	NOUN
taxlaw-2804	823	10	81	81	NUM
taxlaw-2804	823	11	-	-	SYM
taxlaw-2804	823	12	82	82	NUM
taxlaw-2804	823	13	(	(	PUNCT
taxlaw-2804	823	14	tentative	tentative	ADJ
taxlaw-2804	823	15	draft	draft	NOUN
taxlaw-2804	823	16	no	no	NOUN
taxlaw-2804	823	17	.	.	NOUN
taxlaw-2804	823	18	4	4	NUM
taxlaw-2804	823	19	,	,	PUNCT
taxlaw-2804	823	20	1980	1980	NUM
taxlaw-2804	823	21	)	)	PUNCT
taxlaw-2804	823	22	.	.	PUNCT
taxlaw-2804	824	1	111	111	NUM
taxlaw-2804	824	2	i	i	PROPN
taxlaw-2804	824	3	d.	d.	PROPN
taxlaw-2804	824	4	282	282	NUM
taxlaw-2804	824	5	columbia	columbia	PROPN
taxlaw-2804	824	6	journal	journal	PROPN
taxlaw-2804	824	7	of	of	ADP
taxlaw-2804	824	8	tax	tax	NOUN
taxlaw-2804	824	9	law	law	NOUN
taxlaw-2804	824	10	[	[	X
taxlaw-2804	824	11	vol.2:247	vol.2:247	PROPN
taxlaw-2804	824	12	similarly	similarly	ADV
taxlaw-2804	824	13	,	,	PUNCT
taxlaw-2804	824	14	in	in	ADP
taxlaw-2804	824	15	2004	2004	NUM
taxlaw-2804	824	16	,	,	PUNCT
taxlaw-2804	824	17	the	the	DET
taxlaw-2804	824	18	house	house	PROPN
taxlaw-2804	824	19	committee	committee	PROPN
taxlaw-2804	824	20	report	report	NOUN
taxlaw-2804	824	21	described	describe	VERB
taxlaw-2804	824	22	the	the	DET
taxlaw-2804	824	23	limitation	limitation	NOUN
taxlaw-2804	824	24	of	of	ADP
taxlaw-2804	824	25	mandatory	mandatory	ADJ
taxlaw-2804	824	26	basis	basis	NOUN
taxlaw-2804	824	27	adjustments	adjustment	NOUN
taxlaw-2804	824	28	to	to	ADP
taxlaw-2804	824	29	cases	case	NOUN
taxlaw-2804	824	30	involving	involve	VERB
taxlaw-2804	824	31	substantial	substantial	ADJ
taxlaw-2804	824	32	built	build	VERB
taxlaw-2804	824	33	-	-	PUNCT
taxlaw-2804	824	34	in	in	ADP
taxlaw-2804	824	35	losses	loss	NOUN
taxlaw-2804	824	36	as	as	ADP
taxlaw-2804	824	37	a	a	DET
taxlaw-2804	824	38	feature	feature	NOUN
taxlaw-2804	824	39	that	that	PRON
taxlaw-2804	824	40	would	would	AUX
taxlaw-2804	824	41	preserve	preserve	VERB
taxlaw-2804	824	42	“	"	PUNCT
taxlaw-2804	824	43	the	the	DET
taxlaw-2804	824	44	simplification	simplification	NOUN
taxlaw-2804	824	45	aspects	aspect	NOUN
taxlaw-2804	824	46	of	of	ADP
taxlaw-2804	824	47	the	the	DET
taxlaw-2804	824	48	current	current	ADJ
taxlaw-2804	824	49	partnership	partnership	NOUN
taxlaw-2804	824	50	rules	rule	NOUN
taxlaw-2804	824	51	for	for	ADP
taxlaw-2804	824	52	transactions	transaction	NOUN
taxlaw-2804	824	53	involving	involve	VERB
taxlaw-2804	824	54	smaller	small	ADJ
taxlaw-2804	824	55	amounts	amount	NOUN
taxlaw-2804	824	56	.	.	PUNCT
taxlaw-2804	824	57	”	"	PUNCT
taxlaw-2804	825	1	112	112	NUM
taxlaw-2804	825	2	interestingly	interestingly	ADV
taxlaw-2804	825	3	,	,	PUNCT
taxlaw-2804	825	4	while	while	SCONJ
taxlaw-2804	825	5	the	the	DET
taxlaw-2804	825	6	changes	change	NOUN
taxlaw-2804	825	7	ultimately	ultimately	ADV
taxlaw-2804	825	8	enacted	enact	VERB
taxlaw-2804	825	9	principally	principally	ADV
taxlaw-2804	825	10	resembled	resemble	VERB
taxlaw-2804	825	11	the	the	DET
taxlaw-2804	825	12	house	house	NOUN
taxlaw-2804	825	13	version	version	NOUN
taxlaw-2804	825	14	of	of	ADP
taxlaw-2804	825	15	the	the	DET
taxlaw-2804	825	16	bill	bill	NOUN
taxlaw-2804	825	17	,	,	PUNCT
taxlaw-2804	825	18	the	the	DET
taxlaw-2804	825	19	senate‟s	senate‟s	ADJ
taxlaw-2804	825	20	original	original	ADJ
taxlaw-2804	825	21	version	version	NOUN
taxlaw-2804	825	22	of	of	ADP
taxlaw-2804	825	23	the	the	DET
taxlaw-2804	825	24	bill	bill	NOUN
taxlaw-2804	825	25	would	would	AUX
taxlaw-2804	825	26	have	have	AUX
taxlaw-2804	825	27	required	require	VERB
taxlaw-2804	825	28	basis	basis	NOUN
taxlaw-2804	825	29	adjustments	adjustment	NOUN
taxlaw-2804	825	30	in	in	ADP
taxlaw-2804	825	31	all	all	DET
taxlaw-2804	825	32	cases	case	NOUN
taxlaw-2804	825	33	.	.	PUNCT
taxlaw-2804	826	1	when	when	SCONJ
taxlaw-2804	826	2	discussing	discuss	VERB
taxlaw-2804	826	3	its	its	PRON
taxlaw-2804	826	4	proposed	propose	VERB
taxlaw-2804	826	5	bill	bill	NOUN
taxlaw-2804	826	6	,	,	PUNCT
taxlaw-2804	826	7	the	the	DET
taxlaw-2804	826	8	senate	senate	PROPN
taxlaw-2804	826	9	report	report	NOUN
taxlaw-2804	826	10	stated	state	VERB
taxlaw-2804	826	11	:	:	PUNCT
taxlaw-2804	826	12	the	the	DET
taxlaw-2804	826	13	electivity	electivity	NOUN
taxlaw-2804	826	14	of	of	ADP
taxlaw-2804	826	15	these	these	DET
taxlaw-2804	826	16	adjustments	adjustment	NOUN
taxlaw-2804	826	17	has	have	AUX
taxlaw-2804	826	18	become	become	VERB
taxlaw-2804	826	19	anachronistic	anachronistic	ADJ
taxlaw-2804	826	20	and	and	CCONJ
taxlaw-2804	826	21	should	should	AUX
taxlaw-2804	826	22	be	be	AUX
taxlaw-2804	826	23	eliminated	eliminate	VERB
taxlaw-2804	826	24	,	,	PUNCT
taxlaw-2804	826	25	the	the	DET
taxlaw-2804	826	26	committee	committee	NOUN
taxlaw-2804	826	27	believes	believe	VERB
taxlaw-2804	826	28	.	.	PUNCT
taxlaw-2804	827	1	therefore	therefore	ADV
taxlaw-2804	827	2	,	,	PUNCT
taxlaw-2804	827	3	this	this	DET
taxlaw-2804	827	4	provision	provision	NOUN
taxlaw-2804	827	5	makes	make	VERB
taxlaw-2804	827	6	these	these	DET
taxlaw-2804	827	7	partnership	partnership	NOUN
taxlaw-2804	827	8	basis	basis	NOUN
taxlaw-2804	827	9	adjustments	adjustment	NOUN
taxlaw-2804	827	10	mandatory	mandatory	ADV
taxlaw-2804	827	11	,	,	PUNCT
taxlaw-2804	827	12	addressing	address	VERB
taxlaw-2804	827	13	both	both	DET
taxlaw-2804	827	14	loss	loss	NOUN
taxlaw-2804	827	15	and	and	CCONJ
taxlaw-2804	827	16	gain	gain	VERB
taxlaw-2804	827	17	situations	situation	NOUN
taxlaw-2804	827	18	.	.	PUNCT
taxlaw-2804	828	1	the	the	DET
taxlaw-2804	828	2	bill	bill	NOUN
taxlaw-2804	828	3	provides	provide	VERB
taxlaw-2804	828	4	that	that	SCONJ
taxlaw-2804	828	5	the	the	DET
taxlaw-2804	828	6	partnership	partnership	NOUN
taxlaw-2804	828	7	basis	basis	NOUN
taxlaw-2804	828	8	adjustments	adjustment	NOUN
taxlaw-2804	828	9	remain	remain	VERB
taxlaw-2804	828	10	elective	elective	ADJ
taxlaw-2804	828	11	in	in	ADP
taxlaw-2804	828	12	the	the	DET
taxlaw-2804	828	13	limited	limited	ADJ
taxlaw-2804	828	14	case	case	NOUN
taxlaw-2804	828	15	of	of	ADP
taxlaw-2804	828	16	transfers	transfer	NOUN
taxlaw-2804	828	17	of	of	ADP
taxlaw-2804	828	18	a	a	DET
taxlaw-2804	828	19	partnership	partnership	NOUN
taxlaw-2804	828	20	interest	interest	NOUN
taxlaw-2804	828	21	by	by	ADP
taxlaw-2804	828	22	reason	reason	NOUN
taxlaw-2804	828	23	of	of	ADP
taxlaw-2804	828	24	the	the	DET
taxlaw-2804	828	25	death	death	NOUN
taxlaw-2804	828	26	of	of	ADP
taxlaw-2804	828	27	a	a	DET
taxlaw-2804	828	28	partner	partner	NOUN
taxlaw-2804	828	29	because	because	SCONJ
taxlaw-2804	828	30	that	that	DET
taxlaw-2804	828	31	situation	situation	NOUN
taxlaw-2804	828	32	may	may	AUX
taxlaw-2804	828	33	involve	involve	VERB
taxlaw-2804	828	34	unsophisticated	unsophisticated	ADJ
taxlaw-2804	828	35	taxpayers	taxpayer	NOUN
taxlaw-2804	828	36	and	and	CCONJ
taxlaw-2804	828	37	constitutes	constitute	VERB
taxlaw-2804	828	38	only	only	ADV
taxlaw-2804	828	39	a	a	DET
taxlaw-2804	828	40	narrow	narrow	ADJ
taxlaw-2804	828	41	,	,	PUNCT
taxlaw-2804	828	42	limited	limited	ADJ
taxlaw-2804	828	43	set	set	NOUN
taxlaw-2804	828	44	of	of	ADP
taxlaw-2804	828	45	transfers	transfer	NOUN
taxlaw-2804	828	46	.	.	PUNCT
taxlaw-2804	829	1	113	113	NUM
taxlaw-2804	830	1	v.	v.	ADP
taxlaw-2804	830	2	how	how	SCONJ
taxlaw-2804	830	3	reforms	reform	NOUN
taxlaw-2804	830	4	would	would	AUX
taxlaw-2804	830	5	make	make	VERB
taxlaw-2804	830	6	law	law	NOUN
taxlaw-2804	830	7	less	less	ADV
taxlaw-2804	830	8	susceptible	susceptible	ADJ
taxlaw-2804	830	9	to	to	ADP
taxlaw-2804	830	10	manipulation	manipulation	NOUN
taxlaw-2804	830	11	by	by	ADP
taxlaw-2804	830	12	sophisticated	sophisticated	ADJ
taxlaw-2804	830	13	partnerships	partnership	NOUN
taxlaw-2804	830	14	as	as	SCONJ
taxlaw-2804	830	15	discussed	discuss	VERB
taxlaw-2804	830	16	below	below	ADV
taxlaw-2804	830	17	,	,	PUNCT
taxlaw-2804	830	18	partnership	partnership	NOUN
taxlaw-2804	830	19	tax	tax	NOUN
taxlaw-2804	830	20	law	law	NOUN
taxlaw-2804	830	21	could	could	AUX
taxlaw-2804	830	22	be	be	AUX
taxlaw-2804	830	23	reformed	reform	VERB
taxlaw-2804	830	24	in	in	ADP
taxlaw-2804	830	25	ways	way	NOUN
taxlaw-2804	830	26	that	that	PRON
taxlaw-2804	830	27	would	would	AUX
taxlaw-2804	830	28	make	make	VERB
taxlaw-2804	830	29	the	the	DET
taxlaw-2804	830	30	rules	rule	NOUN
taxlaw-2804	830	31	more	more	ADV
taxlaw-2804	830	32	suitable	suitable	ADJ
taxlaw-2804	830	33	for	for	ADP
taxlaw-2804	830	34	sophisticated	sophisticated	ADJ
taxlaw-2804	830	35	partnerships	partnership	NOUN
taxlaw-2804	830	36	and	and	CCONJ
taxlaw-2804	830	37	unsophisticated	unsophisticated	ADJ
taxlaw-2804	830	38	partnerships	partnership	NOUN
taxlaw-2804	830	39	at	at	ADP
taxlaw-2804	830	40	the	the	DET
taxlaw-2804	830	41	same	same	ADJ
taxlaw-2804	830	42	time	time	NOUN
taxlaw-2804	830	43	.	.	PUNCT
taxlaw-2804	831	1	the	the	DET
taxlaw-2804	831	2	way	way	NOUN
taxlaw-2804	831	3	to	to	PART
taxlaw-2804	831	4	achieve	achieve	VERB
taxlaw-2804	831	5	this	this	DET
taxlaw-2804	831	6	goal	goal	NOUN
taxlaw-2804	831	7	is	be	AUX
taxlaw-2804	831	8	adoption	adoption	NOUN
taxlaw-2804	831	9	of	of	ADP
taxlaw-2804	831	10	rules	rule	NOUN
taxlaw-2804	831	11	that	that	PRON
taxlaw-2804	831	12	would	would	AUX
taxlaw-2804	831	13	require	require	VERB
taxlaw-2804	831	14	more	more	ADV
taxlaw-2804	831	15	accurate	accurate	ADJ
taxlaw-2804	831	16	income	income	NOUN
taxlaw-2804	831	17	measurement	measurement	NOUN
taxlaw-2804	831	18	(	(	PUNCT
taxlaw-2804	831	19	such	such	ADJ
taxlaw-2804	831	20	as	as	ADP
taxlaw-2804	831	21	requiring	require	VERB
taxlaw-2804	831	22	all	all	DET
taxlaw-2804	831	23	partnerships	partnership	NOUN
taxlaw-2804	831	24	to	to	PART
taxlaw-2804	831	25	use	use	VERB
taxlaw-2804	831	26	the	the	DET
taxlaw-2804	831	27	remedial	remedial	ADJ
taxlaw-2804	831	28	method	method	NOUN
taxlaw-2804	831	29	under	under	ADP
taxlaw-2804	831	30	§	§	PROPN
taxlaw-2804	831	31	704(c	704(c	PROPN
taxlaw-2804	831	32	)	)	PUNCT
taxlaw-2804	831	33	and	and	CCONJ
taxlaw-2804	831	34	making	make	VERB
taxlaw-2804	831	35	the	the	DET
taxlaw-2804	831	36	adjustments	adjustment	NOUN
taxlaw-2804	831	37	that	that	PRON
taxlaw-2804	831	38	follow	follow	VERB
taxlaw-2804	831	39	from	from	ADP
taxlaw-2804	831	40	a	a	DET
taxlaw-2804	831	41	§	§	PROPN
taxlaw-2804	831	42	754	754	NUM
taxlaw-2804	831	43	election	election	NOUN
taxlaw-2804	831	44	mandatory	mandatory	NOUN
taxlaw-2804	831	45	in	in	ADP
taxlaw-2804	831	46	all	all	DET
taxlaw-2804	831	47	cases	case	NOUN
taxlaw-2804	831	48	)	)	PUNCT
taxlaw-2804	831	49	.	.	PUNCT
taxlaw-2804	832	1	these	these	DET
taxlaw-2804	832	2	reforms	reform	NOUN
taxlaw-2804	832	3	would	would	AUX
taxlaw-2804	832	4	make	make	VERB
taxlaw-2804	832	5	the	the	DET
taxlaw-2804	832	6	law	law	NOUN
taxlaw-2804	832	7	more	more	ADV
taxlaw-2804	832	8	suitable	suitable	ADJ
taxlaw-2804	832	9	for	for	ADP
taxlaw-2804	832	10	sophisticated	sophisticated	ADJ
taxlaw-2804	832	11	partnerships	partnership	NOUN
taxlaw-2804	832	12	because	because	SCONJ
taxlaw-2804	832	13	more	more	ADV
taxlaw-2804	832	14	accurate	accurate	ADJ
taxlaw-2804	832	15	income	income	NOUN
taxlaw-2804	832	16	measurement	measurement	NOUN
taxlaw-2804	832	17	makes	make	VERB
taxlaw-2804	832	18	it	it	PRON
taxlaw-2804	832	19	more	more	ADV
taxlaw-2804	832	20	difficult	difficult	ADJ
taxlaw-2804	832	21	for	for	SCONJ
taxlaw-2804	832	22	taxpayers	taxpayer	NOUN
taxlaw-2804	832	23	to	to	PART
taxlaw-2804	832	24	manipulate	manipulate	VERB
taxlaw-2804	832	25	tax	tax	NOUN
taxlaw-2804	832	26	consequences	consequence	NOUN
taxlaw-2804	832	27	.	.	PUNCT
taxlaw-2804	833	1	114	114	NUM
taxlaw-2804	833	2	this	this	DET
taxlaw-2804	833	3	part	part	NOUN
taxlaw-2804	833	4	elaborates	elaborate	VERB
taxlaw-2804	833	5	on	on	ADP
taxlaw-2804	833	6	this	this	DET
taxlaw-2804	833	7	conclusion	conclusion	NOUN
taxlaw-2804	833	8	as	as	SCONJ
taxlaw-2804	833	9	applied	apply	VERB
taxlaw-2804	833	10	to	to	ADP
taxlaw-2804	833	11	§	§	PROPN
taxlaw-2804	833	12	§	§	PROPN
taxlaw-2804	833	13	704(c	704(c	PROPN
taxlaw-2804	833	14	)	)	PUNCT
taxlaw-2804	833	15	and	and	CCONJ
taxlaw-2804	833	16	754	754	NUM
taxlaw-2804	833	17	.	.	PUNCT
taxlaw-2804	833	18	a.	a.	NOUN
taxlaw-2804	833	19	section	section	NOUN
taxlaw-2804	833	20	704(c	704(c	PROPN
taxlaw-2804	833	21	)	)	PUNCT
taxlaw-2804	833	22	while	while	SCONJ
taxlaw-2804	833	23	the	the	DET
taxlaw-2804	833	24	anti	anti	ADJ
taxlaw-2804	833	25	-	-	ADJ
taxlaw-2804	833	26	abuse	abuse	ADJ
taxlaw-2804	833	27	rule	rule	NOUN
taxlaw-2804	833	28	in	in	ADP
taxlaw-2804	833	29	the	the	DET
taxlaw-2804	833	30	§	§	PROPN
taxlaw-2804	833	31	704(c	704(c	PROPN
taxlaw-2804	833	32	)	)	PUNCT
taxlaw-2804	833	33	regulations	regulation	NOUN
taxlaw-2804	833	34	likely	likely	ADV
taxlaw-2804	833	35	addresses	address	VERB
taxlaw-2804	833	36	the	the	DET
taxlaw-2804	833	37	most	most	ADV
taxlaw-2804	833	38	flagrant	flagrant	ADJ
taxlaw-2804	833	39	cases	case	NOUN
taxlaw-2804	833	40	of	of	ADP
taxlaw-2804	833	41	abuse	abuse	NOUN
taxlaw-2804	833	42	,	,	PUNCT
taxlaw-2804	833	43	115	115	NUM
taxlaw-2804	833	44	it	it	PRON
taxlaw-2804	833	45	leaves	leave	VERB
taxlaw-2804	833	46	to	to	ADP
taxlaw-2804	833	47	partnerships	partnership	NOUN
taxlaw-2804	833	48	the	the	DET
taxlaw-2804	833	49	freedom	freedom	NOUN
taxlaw-2804	833	50	to	to	PART
taxlaw-2804	833	51	select	select	VERB
taxlaw-2804	833	52	a	a	DET
taxlaw-2804	833	53	particular	particular	ADJ
taxlaw-2804	833	54	§	§	PROPN
taxlaw-2804	833	55	704(c	704(c	PROPN
taxlaw-2804	833	56	)	)	PUNCT
taxlaw-2804	833	57	method	method	NOUN
taxlaw-2804	833	58	based	base	VERB
taxlaw-2804	833	59	purely	purely	ADV
taxlaw-2804	833	60	on	on	ADP
taxlaw-2804	833	61	the	the	DET
taxlaw-2804	833	62	goal	goal	NOUN
taxlaw-2804	833	63	of	of	ADP
taxlaw-2804	833	64	reducing	reduce	VERB
taxlaw-2804	833	65	tax	tax	NOUN
taxlaw-2804	833	66	liability	liability	NOUN
taxlaw-2804	833	67	.	.	PUNCT
taxlaw-2804	834	1	selecting	select	VERB
taxlaw-2804	834	2	the	the	DET
taxlaw-2804	834	3	method	method	NOUN
taxlaw-2804	834	4	that	that	PRON
taxlaw-2804	834	5	minimizes	minimize	VERB
taxlaw-2804	834	6	tax	tax	NOUN
taxlaw-2804	834	7	liability	liability	NOUN
taxlaw-2804	834	8	may	may	AUX
taxlaw-2804	834	9	not	not	PART
taxlaw-2804	834	10	constitute	constitute	VERB
taxlaw-2804	834	11	abuse	abuse	NOUN
taxlaw-2804	834	12	,	,	PUNCT
taxlaw-2804	834	13	but	but	CCONJ
taxlaw-2804	834	14	it	it	PRON
taxlaw-2804	834	15	may	may	AUX
taxlaw-2804	834	16	,	,	PUNCT
taxlaw-2804	834	17	nevertheless	nevertheless	ADV
taxlaw-2804	834	18	,	,	PUNCT
taxlaw-2804	834	19	be	be	AUX
taxlaw-2804	834	20	undesirable	undesirable	ADJ
taxlaw-2804	834	21	from	from	ADP
taxlaw-2804	834	22	the	the	DET
taxlaw-2804	834	23	standpoint	standpoint	NOUN
taxlaw-2804	834	24	of	of	ADP
taxlaw-2804	834	25	tax	tax	NOUN
taxlaw-2804	834	26	revenue	revenue	NOUN
taxlaw-2804	834	27	collection	collection	NOUN
taxlaw-2804	834	28	and	and	CCONJ
taxlaw-2804	834	29	fairness	fairness	NOUN
taxlaw-2804	834	30	.	.	PUNCT
taxlaw-2804	835	1	unlike	unlike	ADP
taxlaw-2804	835	2	the	the	DET
taxlaw-2804	835	3	antiabuse	antiabuse	NOUN
taxlaw-2804	835	4	rule	rule	NOUN
taxlaw-2804	835	5	,	,	PUNCT
taxlaw-2804	835	6	a	a	DET
taxlaw-2804	835	7	mandatory	mandatory	ADJ
taxlaw-2804	835	8	remedial	remedial	ADJ
taxlaw-2804	835	9	method	method	NOUN
taxlaw-2804	835	10	would	would	AUX
taxlaw-2804	835	11	bring	bring	VERB
taxlaw-2804	835	12	to	to	ADP
taxlaw-2804	835	13	an	an	DET
taxlaw-2804	835	14	end	end	NOUN
taxlaw-2804	835	15	the	the	DET
taxlaw-2804	835	16	ability	ability	NOUN
taxlaw-2804	835	17	of	of	ADP
taxlaw-2804	835	18	partnerships	partnership	NOUN
taxlaw-2804	835	19	to	to	PART
taxlaw-2804	835	20	select	select	VERB
taxlaw-2804	835	21	a	a	DET
taxlaw-2804	835	22	particular	particular	ADJ
taxlaw-2804	835	23	method	method	NOUN
taxlaw-2804	835	24	in	in	ADP
taxlaw-2804	835	25	order	order	NOUN
taxlaw-2804	835	26	to	to	PART
taxlaw-2804	835	27	reduce	reduce	VERB
taxlaw-2804	835	28	tax	tax	NOUN
taxlaw-2804	835	29	liability	liability	NOUN
taxlaw-2804	835	30	.	.	PUNCT
taxlaw-2804	836	1	112	112	NUM
taxlaw-2804	836	2	h.r	h.r	PROPN
taxlaw-2804	836	3	.	.	PROPN
taxlaw-2804	836	4	rep	rep	PROPN
taxlaw-2804	836	5	.	.	PROPN
taxlaw-2804	836	6	no	no	PROPN
taxlaw-2804	836	7	.	.	NOUN
taxlaw-2804	836	8	108	108	NUM
taxlaw-2804	836	9	-	-	SYM
taxlaw-2804	836	10	548	548	NUM
taxlaw-2804	836	11	,	,	PUNCT
taxlaw-2804	836	12	pt	pt	NOUN
taxlaw-2804	836	13	.	.	PROPN
taxlaw-2804	836	14	1	1	NUM
taxlaw-2804	836	15	,	,	PUNCT
taxlaw-2804	836	16	at	at	ADP
taxlaw-2804	836	17	283	283	NUM
taxlaw-2804	836	18	(	(	PUNCT
taxlaw-2804	836	19	2004	2004	NUM
taxlaw-2804	836	20	)	)	PUNCT
taxlaw-2804	836	21	.	.	PUNCT
taxlaw-2804	837	1	113	113	NUM
taxlaw-2804	837	2	s.	s.	PROPN
taxlaw-2804	837	3	rep	rep	PROPN
taxlaw-2804	837	4	.	.	PROPN
taxlaw-2804	837	5	no	no	PROPN
taxlaw-2804	837	6	.	.	NOUN
taxlaw-2804	837	7	108	108	NUM
taxlaw-2804	837	8	-	-	SYM
taxlaw-2804	837	9	192	192	NUM
taxlaw-2804	837	10	,	,	PUNCT
taxlaw-2804	837	11	at	at	ADP
taxlaw-2804	837	12	189	189	NUM
taxlaw-2804	837	13	-	-	SYM
taxlaw-2804	837	14	90	90	NUM
taxlaw-2804	837	15	(	(	PUNCT
taxlaw-2804	837	16	2004	2004	NUM
taxlaw-2804	837	17	)	)	PUNCT
taxlaw-2804	837	18	.	.	PUNCT
taxlaw-2804	838	1	114	114	NUM
taxlaw-2804	838	2	this	this	PRON
taxlaw-2804	838	3	is	be	AUX
taxlaw-2804	838	4	not	not	PART
taxlaw-2804	838	5	intended	intend	VERB
taxlaw-2804	838	6	as	as	ADP
taxlaw-2804	838	7	a	a	DET
taxlaw-2804	838	8	broad	broad	ADJ
taxlaw-2804	838	9	claim	claim	NOUN
taxlaw-2804	838	10	that	that	SCONJ
taxlaw-2804	838	11	more	more	ADV
taxlaw-2804	838	12	accurate	accurate	ADJ
taxlaw-2804	838	13	income	income	NOUN
taxlaw-2804	838	14	measurement	measurement	NOUN
taxlaw-2804	838	15	is	be	AUX
taxlaw-2804	838	16	always	always	ADV
taxlaw-2804	838	17	desirable	desirable	ADJ
taxlaw-2804	838	18	or	or	CCONJ
taxlaw-2804	838	19	that	that	SCONJ
taxlaw-2804	838	20	taxable	taxable	ADJ
taxlaw-2804	838	21	income	income	NOUN
taxlaw-2804	838	22	should	should	AUX
taxlaw-2804	838	23	always	always	ADV
taxlaw-2804	838	24	match	match	VERB
taxlaw-2804	838	25	economic	economic	ADJ
taxlaw-2804	838	26	income	income	NOUN
taxlaw-2804	838	27	as	as	ADV
taxlaw-2804	838	28	closely	closely	ADV
taxlaw-2804	838	29	as	as	ADP
taxlaw-2804	838	30	possible	possible	ADJ
taxlaw-2804	838	31	.	.	PUNCT
taxlaw-2804	839	1	the	the	DET
taxlaw-2804	839	2	claim	claim	NOUN
taxlaw-2804	839	3	is	be	AUX
taxlaw-2804	839	4	limited	limit	VERB
taxlaw-2804	839	5	to	to	ADP
taxlaw-2804	839	6	the	the	DET
taxlaw-2804	839	7	context	context	NOUN
taxlaw-2804	839	8	of	of	ADP
taxlaw-2804	839	9	§	§	PROPN
taxlaw-2804	839	10	§	§	PROPN
taxlaw-2804	839	11	704(c	704(c	PROPN
taxlaw-2804	839	12	)	)	PUNCT
taxlaw-2804	839	13	and	and	CCONJ
taxlaw-2804	839	14	754	754	NUM
taxlaw-2804	839	15	where	where	SCONJ
taxlaw-2804	839	16	more	more	ADV
taxlaw-2804	839	17	accurate	accurate	ADJ
taxlaw-2804	839	18	income	income	NOUN
taxlaw-2804	839	19	measurement	measurement	NOUN
taxlaw-2804	839	20	reduces	reduce	VERB
taxlaw-2804	839	21	potential	potential	NOUN
taxlaw-2804	839	22	for	for	ADP
taxlaw-2804	839	23	manipulation	manipulation	NOUN
taxlaw-2804	839	24	by	by	ADP
taxlaw-2804	839	25	sophisticated	sophisticated	ADJ
taxlaw-2804	839	26	taxpayers	taxpayer	NOUN
taxlaw-2804	839	27	,	,	PUNCT
taxlaw-2804	839	28	which	which	PRON
taxlaw-2804	839	29	is	be	AUX
taxlaw-2804	839	30	desirable	desirable	ADJ
taxlaw-2804	839	31	from	from	ADP
taxlaw-2804	839	32	the	the	DET
taxlaw-2804	839	33	standpoint	standpoint	NOUN
taxlaw-2804	839	34	of	of	ADP
taxlaw-2804	839	35	tax	tax	NOUN
taxlaw-2804	839	36	revenue	revenue	NOUN
taxlaw-2804	839	37	collection	collection	NOUN
taxlaw-2804	839	38	and	and	CCONJ
taxlaw-2804	839	39	fairness	fairness	NOUN
taxlaw-2804	839	40	.	.	PUNCT
taxlaw-2804	840	1	for	for	ADP
taxlaw-2804	840	2	discussion	discussion	NOUN
taxlaw-2804	840	3	of	of	ADP
taxlaw-2804	840	4	the	the	DET
taxlaw-2804	840	5	impact	impact	NOUN
taxlaw-2804	840	6	of	of	ADP
taxlaw-2804	840	7	tax	tax	NOUN
taxlaw-2804	840	8	elections	election	NOUN
taxlaw-2804	840	9	on	on	ADP
taxlaw-2804	840	10	fairness	fairness	NOUN
taxlaw-2804	840	11	and	and	CCONJ
taxlaw-2804	840	12	tax	tax	NOUN
taxlaw-2804	840	13	revenue	revenue	NOUN
taxlaw-2804	840	14	collection	collection	NOUN
taxlaw-2804	840	15	generally	generally	ADV
taxlaw-2804	840	16	,	,	PUNCT
taxlaw-2804	840	17	see	see	VERB
taxlaw-2804	840	18	infra	infra	NOUN
taxlaw-2804	840	19	note	note	VERB
taxlaw-2804	840	20	117	117	NUM
taxlaw-2804	840	21	.	.	NOUN
taxlaw-2804	840	22	115	115	NUM
taxlaw-2804	840	23	for	for	ADP
taxlaw-2804	840	24	a	a	DET
taxlaw-2804	840	25	discussion	discussion	NOUN
taxlaw-2804	840	26	of	of	ADP
taxlaw-2804	840	27	the	the	DET
taxlaw-2804	840	28	potential	potential	ADJ
taxlaw-2804	840	29	impact	impact	NOUN
taxlaw-2804	840	30	of	of	ADP
taxlaw-2804	840	31	the	the	DET
taxlaw-2804	840	32	anti	anti	ADJ
taxlaw-2804	840	33	-	-	ADJ
taxlaw-2804	840	34	abuse	abuse	ADJ
taxlaw-2804	840	35	rule	rule	NOUN
taxlaw-2804	840	36	on	on	ADP
taxlaw-2804	840	37	a	a	DET
taxlaw-2804	840	38	fairly	fairly	ADV
taxlaw-2804	840	39	blatant	blatant	ADJ
taxlaw-2804	840	40	case	case	NOUN
taxlaw-2804	840	41	of	of	ADP
taxlaw-2804	840	42	abuse	abuse	NOUN
taxlaw-2804	840	43	,	,	PUNCT
taxlaw-2804	840	44	see	see	VERB
taxlaw-2804	840	45	karen	karen	PROPN
taxlaw-2804	840	46	c.	c.	PROPN
taxlaw-2804	840	47	burke	burke	PROPN
taxlaw-2804	840	48	,	,	PUNCT
taxlaw-2804	840	49	castle	castle	NOUN
taxlaw-2804	840	50	harbour	harbour	NOUN
taxlaw-2804	840	51	:	:	PUNCT
taxlaw-2804	840	52	economic	economic	ADJ
taxlaw-2804	840	53	substance	substance	NOUN
taxlaw-2804	840	54	and	and	CCONJ
taxlaw-2804	840	55	the	the	DET
taxlaw-2804	840	56	overall	overall	ADJ
taxlaw-2804	840	57	-	-	PUNCT
taxlaw-2804	840	58	tax	tax	NOUN
taxlaw-2804	840	59	-	-	PUNCT
taxlaw-2804	840	60	effect	effect	NOUN
taxlaw-2804	840	61	test	test	NOUN
taxlaw-2804	840	62	,	,	PUNCT
taxlaw-2804	840	63	107	107	NUM
taxlaw-2804	840	64	tax	tax	NOUN
taxlaw-2804	840	65	notes	note	NOUN
taxlaw-2804	840	66	1163	1163	NUM
taxlaw-2804	840	67	(	(	PUNCT
taxlaw-2804	840	68	2005	2005	NUM
taxlaw-2804	840	69	)	)	PUNCT
taxlaw-2804	840	70	.	.	PUNCT
taxlaw-2804	841	1	for	for	ADP
taxlaw-2804	841	2	discussion	discussion	NOUN
taxlaw-2804	841	3	of	of	ADP
taxlaw-2804	841	4	a	a	DET
taxlaw-2804	841	5	simplified	simplified	ADJ
taxlaw-2804	841	6	version	version	NOUN
taxlaw-2804	841	7	of	of	ADP
taxlaw-2804	841	8	the	the	DET
taxlaw-2804	841	9	facts	fact	NOUN
taxlaw-2804	841	10	of	of	ADP
taxlaw-2804	841	11	the	the	DET
taxlaw-2804	841	12	castle	castle	PROPN
taxlaw-2804	841	13	harbour	harbour	PROPN
taxlaw-2804	841	14	case	case	NOUN
taxlaw-2804	841	15	,	,	PUNCT
taxlaw-2804	841	16	see	see	VERB
taxlaw-2804	841	17	supra	supra	PROPN
taxlaw-2804	841	18	note	note	PROPN
taxlaw-2804	841	19	29	29	NUM
taxlaw-2804	841	20	.	.	PUNCT
taxlaw-2804	842	1	2011	2011	NUM
taxlaw-2804	842	2	]	]	PUNCT
taxlaw-2804	842	3	making	make	VERB
taxlaw-2804	842	4	partnerships	partnership	NOUN
taxlaw-2804	842	5	work	work	VERB
taxlaw-2804	842	6	for	for	ADP
taxlaw-2804	842	7	mom	mom	NOUN
taxlaw-2804	842	8	and	and	CCONJ
taxlaw-2804	842	9	pop	pop	NOUN
taxlaw-2804	842	10	and	and	CCONJ
taxlaw-2804	842	11	everyone	everyone	PRON
taxlaw-2804	842	12	else	else	ADV
taxlaw-2804	842	13	283	283	NUM
taxlaw-2804	842	14	in	in	ADP
taxlaw-2804	842	15	order	order	NOUN
taxlaw-2804	842	16	to	to	PART
taxlaw-2804	842	17	illustrate	illustrate	VERB
taxlaw-2804	842	18	,	,	PUNCT
taxlaw-2804	842	19	we	we	PRON
taxlaw-2804	842	20	can	can	AUX
taxlaw-2804	842	21	assume	assume	VERB
taxlaw-2804	842	22	the	the	DET
taxlaw-2804	842	23	following	follow	VERB
taxlaw-2804	842	24	facts	fact	NOUN
taxlaw-2804	842	25	:	:	PUNCT
taxlaw-2804	842	26	example	example	NOUN
taxlaw-2804	842	27	8	8	NUM
taxlaw-2804	842	28	.	.	PUNCT
taxlaw-2804	843	1	a	a	PRON
taxlaw-2804	843	2	owns	own	VERB
taxlaw-2804	843	3	a	a	DET
taxlaw-2804	843	4	piece	piece	NOUN
taxlaw-2804	843	5	of	of	ADP
taxlaw-2804	843	6	land	land	NOUN
taxlaw-2804	843	7	that	that	PRON
taxlaw-2804	843	8	a	a	DET
taxlaw-2804	843	9	acquired	acquire	VERB
taxlaw-2804	843	10	some	some	DET
taxlaw-2804	843	11	time	time	NOUN
taxlaw-2804	843	12	ago	ago	ADV
taxlaw-2804	843	13	for	for	ADP
taxlaw-2804	843	14	$	$	SYM
taxlaw-2804	843	15	5,000	5,000	NUM
taxlaw-2804	843	16	.	.	PUNCT
taxlaw-2804	844	1	the	the	DET
taxlaw-2804	844	2	land	land	NOUN
taxlaw-2804	844	3	is	be	AUX
taxlaw-2804	844	4	currently	currently	ADV
taxlaw-2804	844	5	worth	worth	ADJ
taxlaw-2804	844	6	$	$	SYM
taxlaw-2804	844	7	15,000	15,000	NUM
taxlaw-2804	844	8	.	.	PUNCT
taxlaw-2804	845	1	a	a	PRON
taxlaw-2804	845	2	contributes	contribute	VERB
taxlaw-2804	845	3	the	the	DET
taxlaw-2804	845	4	land	land	NOUN
taxlaw-2804	845	5	and	and	CCONJ
taxlaw-2804	845	6	b	b	NOUN
taxlaw-2804	845	7	contributes	contribute	VERB
taxlaw-2804	845	8	$	$	SYM
taxlaw-2804	845	9	15,000	15,000	NUM
taxlaw-2804	845	10	cash	cash	NOUN
taxlaw-2804	845	11	to	to	ADP
taxlaw-2804	845	12	the	the	DET
taxlaw-2804	845	13	newly	newly	ADV
taxlaw-2804	845	14	formed	form	VERB
taxlaw-2804	845	15	ab	ab	PROPN
taxlaw-2804	845	16	partnership	partnership	PROPN
taxlaw-2804	845	17	,	,	PUNCT
taxlaw-2804	845	18	each	each	PRON
taxlaw-2804	845	19	in	in	ADP
taxlaw-2804	845	20	exchange	exchange	NOUN
taxlaw-2804	845	21	for	for	ADP
taxlaw-2804	845	22	a	a	DET
taxlaw-2804	845	23	50	50	NUM
taxlaw-2804	845	24	%	%	NOUN
taxlaw-2804	845	25	interest	interest	NOUN
taxlaw-2804	845	26	in	in	ADP
taxlaw-2804	845	27	the	the	DET
taxlaw-2804	845	28	ab	ab	PROPN
taxlaw-2804	845	29	partnership	partnership	NOUN
taxlaw-2804	845	30	.	.	PUNCT
taxlaw-2804	846	1	b	b	PROPN
taxlaw-2804	846	2	is	be	AUX
taxlaw-2804	846	3	subject	subject	ADJ
taxlaw-2804	846	4	to	to	ADP
taxlaw-2804	846	5	a	a	DET
taxlaw-2804	846	6	0	0	NUM
taxlaw-2804	846	7	%	%	NOUN
taxlaw-2804	846	8	effective	effective	ADJ
taxlaw-2804	846	9	rate	rate	NOUN
taxlaw-2804	846	10	of	of	ADP
taxlaw-2804	846	11	tax	tax	NOUN
taxlaw-2804	846	12	on	on	ADP
taxlaw-2804	846	13	tax	tax	NOUN
taxlaw-2804	846	14	gain	gain	NOUN
taxlaw-2804	846	15	from	from	ADP
taxlaw-2804	846	16	sale	sale	NOUN
taxlaw-2804	846	17	of	of	ADP
taxlaw-2804	846	18	the	the	DET
taxlaw-2804	846	19	land	land	NOUN
taxlaw-2804	846	20	and	and	CCONJ
taxlaw-2804	846	21	on	on	ADP
taxlaw-2804	846	22	tax	tax	NOUN
taxlaw-2804	846	23	gain	gain	NOUN
taxlaw-2804	846	24	and	and	CCONJ
taxlaw-2804	846	25	loss	loss	NOUN
taxlaw-2804	846	26	from	from	ADP
taxlaw-2804	846	27	liquidation	liquidation	NOUN
taxlaw-2804	846	28	of	of	ADP
taxlaw-2804	846	29	b‟s	b‟s	NOUN
taxlaw-2804	846	30	interest	interest	NOUN
taxlaw-2804	846	31	in	in	ADP
taxlaw-2804	846	32	the	the	DET
taxlaw-2804	846	33	partnership	partnership	NOUN
taxlaw-2804	846	34	.	.	PUNCT
taxlaw-2804	847	1	a	a	PRON
taxlaw-2804	847	2	,	,	PUNCT
taxlaw-2804	847	3	on	on	ADP
taxlaw-2804	847	4	the	the	DET
taxlaw-2804	847	5	other	other	ADJ
taxlaw-2804	847	6	hand	hand	NOUN
taxlaw-2804	847	7	,	,	PUNCT
taxlaw-2804	847	8	is	be	AUX
taxlaw-2804	847	9	subject	subject	ADJ
taxlaw-2804	847	10	to	to	ADP
taxlaw-2804	847	11	a	a	DET
taxlaw-2804	847	12	35	35	NUM
taxlaw-2804	847	13	%	%	NOUN
taxlaw-2804	847	14	rate	rate	NOUN
taxlaw-2804	847	15	of	of	ADP
taxlaw-2804	847	16	tax	tax	NOUN
taxlaw-2804	847	17	on	on	ADP
taxlaw-2804	847	18	tax	tax	NOUN
taxlaw-2804	847	19	gain	gain	NOUN
taxlaw-2804	847	20	from	from	ADP
taxlaw-2804	847	21	sale	sale	NOUN
taxlaw-2804	847	22	of	of	ADP
taxlaw-2804	847	23	the	the	DET
taxlaw-2804	847	24	land	land	NOUN
taxlaw-2804	847	25	but	but	CCONJ
taxlaw-2804	847	26	a	a	DET
taxlaw-2804	847	27	15	15	NUM
taxlaw-2804	847	28	%	%	NOUN
taxlaw-2804	847	29	rate	rate	NOUN
taxlaw-2804	847	30	of	of	ADP
taxlaw-2804	847	31	tax	tax	NOUN
taxlaw-2804	847	32	on	on	ADP
taxlaw-2804	847	33	tax	tax	NOUN
taxlaw-2804	847	34	gain	gain	NOUN
taxlaw-2804	847	35	from	from	ADP
taxlaw-2804	847	36	liquidation	liquidation	NOUN
taxlaw-2804	847	37	of	of	ADP
taxlaw-2804	847	38	a‟s	a‟s	PROPN
taxlaw-2804	847	39	interest	interest	NOUN
taxlaw-2804	847	40	in	in	ADP
taxlaw-2804	847	41	the	the	DET
taxlaw-2804	847	42	partnership	partnership	NOUN
taxlaw-2804	847	43	.	.	PUNCT
taxlaw-2804	848	1	further	far	ADV
taxlaw-2804	848	2	,	,	PUNCT
taxlaw-2804	848	3	assume	assume	VERB
taxlaw-2804	848	4	a	a	PRON
taxlaw-2804	848	5	and	and	CCONJ
taxlaw-2804	848	6	b	b	NOUN
taxlaw-2804	848	7	formed	form	VERB
taxlaw-2804	848	8	the	the	DET
taxlaw-2804	848	9	partnership	partnership	NOUN
taxlaw-2804	848	10	and	and	CCONJ
taxlaw-2804	848	11	a	a	DET
taxlaw-2804	848	12	contributed	contribute	VERB
taxlaw-2804	848	13	the	the	DET
taxlaw-2804	848	14	land	land	NOUN
taxlaw-2804	848	15	entirely	entirely	ADV
taxlaw-2804	848	16	for	for	ADP
taxlaw-2804	848	17	valid	valid	ADJ
taxlaw-2804	848	18	business	business	NOUN
taxlaw-2804	848	19	reasons	reason	NOUN
taxlaw-2804	848	20	.	.	PUNCT
taxlaw-2804	849	1	regardless	regardless	ADV
taxlaw-2804	849	2	of	of	ADP
taxlaw-2804	849	3	the	the	DET
taxlaw-2804	849	4	resulting	result	VERB
taxlaw-2804	849	5	tax	tax	NOUN
taxlaw-2804	849	6	consequences	consequence	NOUN
taxlaw-2804	849	7	,	,	PUNCT
taxlaw-2804	849	8	a	a	PRON
taxlaw-2804	849	9	and	and	CCONJ
taxlaw-2804	849	10	b	b	NOUN
taxlaw-2804	849	11	would	would	AUX
taxlaw-2804	849	12	have	have	AUX
taxlaw-2804	849	13	decided	decide	VERB
taxlaw-2804	849	14	to	to	PART
taxlaw-2804	849	15	form	form	VERB
taxlaw-2804	849	16	the	the	DET
taxlaw-2804	849	17	partnership	partnership	NOUN
taxlaw-2804	849	18	and	and	CCONJ
taxlaw-2804	849	19	have	have	VERB
taxlaw-2804	849	20	a	a	DET
taxlaw-2804	849	21	contribute	contribute	VERB
taxlaw-2804	849	22	the	the	DET
taxlaw-2804	849	23	land	land	NOUN
taxlaw-2804	849	24	to	to	ADP
taxlaw-2804	849	25	the	the	DET
taxlaw-2804	849	26	partnership	partnership	NOUN
taxlaw-2804	849	27	.	.	PUNCT
taxlaw-2804	850	1	moreover	moreover	ADV
taxlaw-2804	850	2	,	,	PUNCT
taxlaw-2804	850	3	when	when	SCONJ
taxlaw-2804	850	4	the	the	DET
taxlaw-2804	850	5	partnership	partnership	NOUN
taxlaw-2804	850	6	was	be	AUX
taxlaw-2804	850	7	formed	form	VERB
taxlaw-2804	850	8	,	,	PUNCT
taxlaw-2804	850	9	the	the	DET
taxlaw-2804	850	10	partners	partner	NOUN
taxlaw-2804	850	11	expected	expect	VERB
taxlaw-2804	850	12	that	that	SCONJ
taxlaw-2804	850	13	the	the	DET
taxlaw-2804	850	14	land	land	NOUN
taxlaw-2804	850	15	would	would	AUX
taxlaw-2804	850	16	maintain	maintain	VERB
taxlaw-2804	850	17	its	its	PRON
taxlaw-2804	850	18	value	value	NOUN
taxlaw-2804	850	19	or	or	CCONJ
taxlaw-2804	850	20	increase	increase	VERB
taxlaw-2804	850	21	in	in	ADP
taxlaw-2804	850	22	value	value	NOUN
taxlaw-2804	850	23	.	.	PUNCT
taxlaw-2804	851	1	therefore	therefore	ADV
taxlaw-2804	851	2	,	,	PUNCT
taxlaw-2804	851	3	they	they	PRON
taxlaw-2804	851	4	expected	expect	VERB
taxlaw-2804	851	5	that	that	SCONJ
taxlaw-2804	851	6	the	the	DET
taxlaw-2804	851	7	partnership	partnership	NOUN
taxlaw-2804	851	8	would	would	AUX
taxlaw-2804	851	9	sell	sell	VERB
taxlaw-2804	851	10	the	the	DET
taxlaw-2804	851	11	land	land	NOUN
taxlaw-2804	851	12	for	for	ADP
taxlaw-2804	851	13	at	at	ADV
taxlaw-2804	851	14	least	least	ADV
taxlaw-2804	851	15	$	$	SYM
taxlaw-2804	851	16	15,000	15,000	NUM
taxlaw-2804	851	17	.	.	PUNCT
taxlaw-2804	852	1	if	if	SCONJ
taxlaw-2804	852	2	the	the	DET
taxlaw-2804	852	3	land	land	NOUN
taxlaw-2804	852	4	was	be	AUX
taxlaw-2804	852	5	sold	sell	VERB
taxlaw-2804	852	6	for	for	ADP
taxlaw-2804	852	7	at	at	ADV
taxlaw-2804	852	8	least	least	ADV
taxlaw-2804	852	9	$	$	SYM
taxlaw-2804	852	10	15,000	15,000	NUM
taxlaw-2804	852	11	,	,	PUNCT
taxlaw-2804	852	12	the	the	DET
taxlaw-2804	852	13	partnership	partnership	NOUN
taxlaw-2804	852	14	would	would	AUX
taxlaw-2804	852	15	recognize	recognize	VERB
taxlaw-2804	852	16	at	at	ADV
taxlaw-2804	852	17	least	least	ADV
taxlaw-2804	852	18	$	$	SYM
taxlaw-2804	852	19	10,000	10,000	NUM
taxlaw-2804	852	20	of	of	ADP
taxlaw-2804	852	21	tax	tax	NOUN
taxlaw-2804	852	22	gain	gain	NOUN
taxlaw-2804	852	23	on	on	ADP
taxlaw-2804	852	24	sale	sale	NOUN
taxlaw-2804	852	25	of	of	ADP
taxlaw-2804	852	26	the	the	DET
taxlaw-2804	852	27	land	land	NOUN
taxlaw-2804	852	28	,	,	PUNCT
taxlaw-2804	852	29	and	and	CCONJ
taxlaw-2804	852	30	,	,	PUNCT
taxlaw-2804	852	31	regardless	regardless	ADV
taxlaw-2804	852	32	of	of	ADP
taxlaw-2804	852	33	the	the	DET
taxlaw-2804	852	34	method	method	NOUN
taxlaw-2804	852	35	selected	select	VERB
taxlaw-2804	852	36	under	under	ADP
taxlaw-2804	852	37	§	§	PROPN
taxlaw-2804	852	38	704(c	704(c	PROPN
taxlaw-2804	852	39	)	)	PUNCT
taxlaw-2804	852	40	,	,	PUNCT
taxlaw-2804	852	41	the	the	DET
taxlaw-2804	852	42	first	first	ADJ
taxlaw-2804	852	43	$	$	SYM
taxlaw-2804	852	44	10,000	10,000	NUM
taxlaw-2804	852	45	of	of	ADP
taxlaw-2804	852	46	tax	tax	NOUN
taxlaw-2804	852	47	gain	gain	NOUN
taxlaw-2804	852	48	would	would	AUX
taxlaw-2804	852	49	be	be	AUX
taxlaw-2804	852	50	allocated	allocate	VERB
taxlaw-2804	852	51	to	to	ADP
taxlaw-2804	852	52	a	a	PRON
taxlaw-2804	852	53	and	and	CCONJ
taxlaw-2804	852	54	any	any	DET
taxlaw-2804	852	55	additional	additional	ADJ
taxlaw-2804	852	56	tax	tax	NOUN
taxlaw-2804	852	57	gain	gain	NOUN
taxlaw-2804	852	58	would	would	AUX
taxlaw-2804	852	59	be	be	AUX
taxlaw-2804	852	60	shared	share	VERB
taxlaw-2804	852	61	equally	equally	ADV
taxlaw-2804	852	62	.	.	PUNCT
taxlaw-2804	853	1	thus	thus	ADV
taxlaw-2804	853	2	,	,	PUNCT
taxlaw-2804	853	3	if	if	SCONJ
taxlaw-2804	853	4	the	the	DET
taxlaw-2804	853	5	land	land	NOUN
taxlaw-2804	853	6	was	be	AUX
taxlaw-2804	853	7	sold	sell	VERB
taxlaw-2804	853	8	for	for	ADP
taxlaw-2804	853	9	at	at	ADV
taxlaw-2804	853	10	least	least	ADV
taxlaw-2804	853	11	$	$	SYM
taxlaw-2804	853	12	15,000	15,000	NUM
taxlaw-2804	853	13	,	,	PUNCT
taxlaw-2804	853	14	tax	tax	NOUN
taxlaw-2804	853	15	gain	gain	NOUN
taxlaw-2804	853	16	would	would	AUX
taxlaw-2804	853	17	be	be	AUX
taxlaw-2804	853	18	allocated	allocate	VERB
taxlaw-2804	853	19	in	in	ADP
taxlaw-2804	853	20	the	the	DET
taxlaw-2804	853	21	same	same	ADJ
taxlaw-2804	853	22	manner	manner	NOUN
taxlaw-2804	853	23	as	as	ADP
taxlaw-2804	853	24	economic	economic	ADJ
taxlaw-2804	853	25	gain	gain	NOUN
taxlaw-2804	853	26	and	and	CCONJ
taxlaw-2804	853	27	no	no	DET
taxlaw-2804	853	28	shifting	shifting	NOUN
taxlaw-2804	853	29	of	of	ADP
taxlaw-2804	853	30	tax	tax	NOUN
taxlaw-2804	853	31	consequences	consequence	NOUN
taxlaw-2804	853	32	would	would	AUX
taxlaw-2804	853	33	result	result	VERB
taxlaw-2804	853	34	.	.	PUNCT
taxlaw-2804	854	1	therefore	therefore	ADV
taxlaw-2804	854	2	,	,	PUNCT
taxlaw-2804	854	3	the	the	DET
taxlaw-2804	854	4	partners	partner	NOUN
taxlaw-2804	854	5	did	do	AUX
taxlaw-2804	854	6	not	not	PART
taxlaw-2804	854	7	expect	expect	VERB
taxlaw-2804	854	8	that	that	SCONJ
taxlaw-2804	854	9	the	the	DET
taxlaw-2804	854	10	contribution	contribution	NOUN
taxlaw-2804	854	11	of	of	ADP
taxlaw-2804	854	12	the	the	DET
taxlaw-2804	854	13	land	land	NOUN
taxlaw-2804	854	14	would	would	AUX
taxlaw-2804	854	15	result	result	VERB
taxlaw-2804	854	16	in	in	ADP
taxlaw-2804	854	17	a	a	DET
taxlaw-2804	854	18	shift	shift	NOUN
taxlaw-2804	854	19	of	of	ADP
taxlaw-2804	854	20	tax	tax	NOUN
taxlaw-2804	854	21	gain	gain	NOUN
taxlaw-2804	854	22	from	from	ADP
taxlaw-2804	854	23	a	a	PRON
taxlaw-2804	854	24	(	(	PUNCT
taxlaw-2804	854	25	who	who	PRON
taxlaw-2804	854	26	is	be	AUX
taxlaw-2804	854	27	subject	subject	ADJ
taxlaw-2804	854	28	to	to	ADP
taxlaw-2804	854	29	a	a	DET
taxlaw-2804	854	30	high	high	ADJ
taxlaw-2804	854	31	effective	effective	ADJ
taxlaw-2804	854	32	rate	rate	NOUN
taxlaw-2804	854	33	of	of	ADP
taxlaw-2804	854	34	tax	tax	NOUN
taxlaw-2804	854	35	)	)	PUNCT
taxlaw-2804	854	36	to	to	ADP
taxlaw-2804	854	37	b	b	PROPN
taxlaw-2804	854	38	(	(	PUNCT
taxlaw-2804	854	39	who	who	PRON
taxlaw-2804	854	40	is	be	AUX
taxlaw-2804	854	41	subject	subject	ADJ
taxlaw-2804	854	42	to	to	ADP
taxlaw-2804	854	43	a	a	DET
taxlaw-2804	854	44	0	0	NUM
taxlaw-2804	854	45	%	%	NOUN
taxlaw-2804	854	46	rate	rate	NOUN
taxlaw-2804	854	47	of	of	ADP
taxlaw-2804	854	48	tax	tax	NOUN
taxlaw-2804	854	49	)	)	PUNCT
taxlaw-2804	854	50	.	.	PUNCT
taxlaw-2804	855	1	116	116	NUM
taxlaw-2804	855	2	consequently	consequently	ADV
taxlaw-2804	855	3	,	,	PUNCT
taxlaw-2804	855	4	since	since	SCONJ
taxlaw-2804	855	5	the	the	DET
taxlaw-2804	855	6	land	land	NOUN
taxlaw-2804	855	7	was	be	AUX
taxlaw-2804	855	8	contributed	contribute	VERB
taxlaw-2804	855	9	entirely	entirely	ADV
taxlaw-2804	855	10	for	for	ADP
taxlaw-2804	855	11	business	business	NOUN
taxlaw-2804	855	12	reasons	reason	NOUN
taxlaw-2804	855	13	and	and	CCONJ
taxlaw-2804	855	14	since	since	SCONJ
taxlaw-2804	855	15	the	the	DET
taxlaw-2804	855	16	partners	partner	NOUN
taxlaw-2804	855	17	did	do	AUX
taxlaw-2804	855	18	not	not	PART
taxlaw-2804	855	19	expect	expect	VERB
taxlaw-2804	855	20	the	the	DET
taxlaw-2804	855	21	land	land	NOUN
taxlaw-2804	855	22	to	to	PART
taxlaw-2804	855	23	be	be	AUX
taxlaw-2804	855	24	sold	sell	VERB
taxlaw-2804	855	25	at	at	ADP
taxlaw-2804	855	26	a	a	DET
taxlaw-2804	855	27	price	price	NOUN
taxlaw-2804	855	28	that	that	PRON
taxlaw-2804	855	29	would	would	AUX
taxlaw-2804	855	30	allow	allow	VERB
taxlaw-2804	855	31	for	for	ADP
taxlaw-2804	855	32	a	a	DET
taxlaw-2804	855	33	shift	shift	NOUN
taxlaw-2804	855	34	of	of	ADP
taxlaw-2804	855	35	tax	tax	NOUN
taxlaw-2804	855	36	consequences	consequence	NOUN
taxlaw-2804	855	37	,	,	PUNCT
taxlaw-2804	855	38	the	the	DET
taxlaw-2804	855	39	anti	anti	ADJ
taxlaw-2804	855	40	-	-	ADJ
taxlaw-2804	855	41	abuse	abuse	ADJ
taxlaw-2804	855	42	rule	rule	NOUN
taxlaw-2804	855	43	should	should	AUX
taxlaw-2804	855	44	not	not	PART
taxlaw-2804	855	45	apply	apply	VERB
taxlaw-2804	855	46	.	.	PUNCT
taxlaw-2804	856	1	that	that	PRON
taxlaw-2804	856	2	said	say	VERB
taxlaw-2804	856	3	,	,	PUNCT
taxlaw-2804	856	4	assume	assume	VERB
taxlaw-2804	856	5	a	a	PRON
taxlaw-2804	856	6	and	and	CCONJ
taxlaw-2804	856	7	b	b	NOUN
taxlaw-2804	856	8	seek	seek	VERB
taxlaw-2804	856	9	advice	advice	NOUN
taxlaw-2804	856	10	regarding	regard	VERB
taxlaw-2804	856	11	which	which	DET
taxlaw-2804	856	12	§	§	PROPN
taxlaw-2804	856	13	704(c	704(c	NOUN
taxlaw-2804	856	14	)	)	PUNCT
taxlaw-2804	856	15	method	method	NOUN
taxlaw-2804	856	16	should	should	AUX
taxlaw-2804	856	17	be	be	AUX
taxlaw-2804	856	18	used	use	VERB
taxlaw-2804	856	19	with	with	ADP
taxlaw-2804	856	20	respect	respect	NOUN
taxlaw-2804	856	21	to	to	ADP
taxlaw-2804	856	22	the	the	DET
taxlaw-2804	856	23	land	land	NOUN
taxlaw-2804	856	24	.	.	PUNCT
taxlaw-2804	857	1	furthermore	furthermore	ADV
taxlaw-2804	857	2	,	,	PUNCT
taxlaw-2804	857	3	assume	assume	VERB
taxlaw-2804	857	4	that	that	SCONJ
taxlaw-2804	857	5	the	the	DET
taxlaw-2804	857	6	land	land	NOUN
taxlaw-2804	857	7	is	be	AUX
taxlaw-2804	857	8	in	in	ADP
taxlaw-2804	857	9	fact	fact	NOUN
taxlaw-2804	857	10	sold	sell	VERB
taxlaw-2804	857	11	for	for	ADP
taxlaw-2804	857	12	less	less	ADJ
taxlaw-2804	857	13	than	than	ADP
taxlaw-2804	857	14	$	$	SYM
taxlaw-2804	857	15	15,000	15,000	NUM
taxlaw-2804	857	16	,	,	PUNCT
taxlaw-2804	857	17	contrary	contrary	ADV
taxlaw-2804	857	18	to	to	ADP
taxlaw-2804	857	19	the	the	DET
taxlaw-2804	857	20	partners‟	partners‟	PROPN
taxlaw-2804	857	21	expectations	expectation	NOUN
taxlaw-2804	857	22	.	.	PUNCT
taxlaw-2804	858	1	their	their	PRON
taxlaw-2804	858	2	advisors	advisor	NOUN
taxlaw-2804	858	3	could	could	AUX
taxlaw-2804	858	4	recommend	recommend	VERB
taxlaw-2804	858	5	selecting	select	VERB
taxlaw-2804	858	6	the	the	DET
taxlaw-2804	858	7	traditional	traditional	ADJ
taxlaw-2804	858	8	method	method	NOUN
taxlaw-2804	858	9	in	in	ADP
taxlaw-2804	858	10	order	order	NOUN
taxlaw-2804	858	11	to	to	PART
taxlaw-2804	858	12	shift	shift	VERB
taxlaw-2804	858	13	tax	tax	NOUN
taxlaw-2804	858	14	gain	gain	NOUN
taxlaw-2804	858	15	from	from	ADP
taxlaw-2804	858	16	a	a	PRON
taxlaw-2804	858	17	(	(	PUNCT
taxlaw-2804	858	18	who	who	PRON
taxlaw-2804	858	19	is	be	AUX
taxlaw-2804	858	20	subject	subject	ADJ
taxlaw-2804	858	21	to	to	ADP
taxlaw-2804	858	22	a	a	DET
taxlaw-2804	858	23	high	high	ADJ
taxlaw-2804	858	24	rate	rate	NOUN
taxlaw-2804	858	25	of	of	ADP
taxlaw-2804	858	26	tax	tax	NOUN
taxlaw-2804	858	27	)	)	PUNCT
taxlaw-2804	858	28	to	to	ADP
taxlaw-2804	858	29	b	b	PROPN
taxlaw-2804	858	30	(	(	PUNCT
taxlaw-2804	858	31	who	who	PRON
taxlaw-2804	858	32	is	be	AUX
taxlaw-2804	858	33	subject	subject	ADJ
taxlaw-2804	858	34	to	to	ADP
taxlaw-2804	858	35	a	a	DET
taxlaw-2804	858	36	0	0	NUM
taxlaw-2804	858	37	%	%	NOUN
taxlaw-2804	858	38	rate	rate	NOUN
taxlaw-2804	858	39	of	of	ADP
taxlaw-2804	858	40	tax	tax	NOUN
taxlaw-2804	858	41	)	)	PUNCT
taxlaw-2804	858	42	.	.	PUNCT
taxlaw-2804	859	1	for	for	ADP
taxlaw-2804	859	2	example	example	NOUN
taxlaw-2804	859	3	,	,	PUNCT
taxlaw-2804	859	4	if	if	SCONJ
taxlaw-2804	859	5	the	the	DET
taxlaw-2804	859	6	land	land	NOUN
taxlaw-2804	859	7	is	be	AUX
taxlaw-2804	859	8	sold	sell	VERB
taxlaw-2804	859	9	for	for	ADP
taxlaw-2804	859	10	$	$	SYM
taxlaw-2804	859	11	10,000	10,000	NUM
taxlaw-2804	859	12	,	,	PUNCT
taxlaw-2804	859	13	the	the	DET
taxlaw-2804	859	14	results	result	NOUN
taxlaw-2804	859	15	under	under	ADP
taxlaw-2804	859	16	the	the	DET
taxlaw-2804	859	17	traditional	traditional	ADJ
taxlaw-2804	859	18	method	method	NOUN
taxlaw-2804	859	19	versus	versus	ADP
taxlaw-2804	859	20	the	the	DET
taxlaw-2804	859	21	remedial	remedial	ADJ
taxlaw-2804	859	22	method	method	NOUN
taxlaw-2804	859	23	are	be	AUX
taxlaw-2804	859	24	shown	show	VERB
taxlaw-2804	859	25	in	in	ADP
taxlaw-2804	859	26	tables	table	NOUN
taxlaw-2804	859	27	7	7	NUM
taxlaw-2804	859	28	and	and	CCONJ
taxlaw-2804	859	29	8	8	NUM
taxlaw-2804	859	30	above	above	ADV
taxlaw-2804	859	31	.	.	PUNCT
taxlaw-2804	860	1	therefore	therefore	ADV
taxlaw-2804	860	2	,	,	PUNCT
taxlaw-2804	860	3	a	a	PRON
taxlaw-2804	860	4	and	and	CCONJ
taxlaw-2804	860	5	b	b	NOUN
taxlaw-2804	860	6	select	select	VERB
taxlaw-2804	860	7	the	the	DET
taxlaw-2804	860	8	traditional	traditional	ADJ
taxlaw-2804	860	9	method	method	NOUN
taxlaw-2804	860	10	.	.	PUNCT
taxlaw-2804	861	1	they	they	PRON
taxlaw-2804	861	2	do	do	VERB
taxlaw-2804	861	3	so	so	ADV
taxlaw-2804	861	4	not	not	PART
taxlaw-2804	861	5	because	because	SCONJ
taxlaw-2804	861	6	it	it	PRON
taxlaw-2804	861	7	is	be	AUX
taxlaw-2804	861	8	a	a	DET
taxlaw-2804	861	9	computationally	computationally	ADV
taxlaw-2804	861	10	easier	easy	ADJ
taxlaw-2804	861	11	method	method	NOUN
taxlaw-2804	861	12	to	to	PART
taxlaw-2804	861	13	apply	apply	VERB
taxlaw-2804	861	14	(	(	PUNCT
taxlaw-2804	861	15	even	even	ADV
taxlaw-2804	861	16	though	though	SCONJ
taxlaw-2804	861	17	that	that	PRON
taxlaw-2804	861	18	appears	appear	VERB
taxlaw-2804	861	19	to	to	PART
taxlaw-2804	861	20	be	be	AUX
taxlaw-2804	861	21	the	the	DET
taxlaw-2804	861	22	reason	reason	NOUN
taxlaw-2804	861	23	that	that	SCONJ
taxlaw-2804	861	24	partnerships	partnership	NOUN
taxlaw-2804	861	25	were	be	AUX
taxlaw-2804	861	26	given	give	VERB
taxlaw-2804	861	27	the	the	DET
taxlaw-2804	861	28	flexibility	flexibility	NOUN
taxlaw-2804	861	29	to	to	PART
taxlaw-2804	861	30	opt	opt	VERB
taxlaw-2804	861	31	for	for	ADP
taxlaw-2804	861	32	methods	method	NOUN
taxlaw-2804	861	33	other	other	ADJ
taxlaw-2804	861	34	than	than	ADP
taxlaw-2804	861	35	the	the	DET
taxlaw-2804	861	36	remedial	remedial	ADJ
taxlaw-2804	861	37	method	method	NOUN
taxlaw-2804	861	38	)	)	PUNCT
taxlaw-2804	861	39	but	but	CCONJ
taxlaw-2804	861	40	because	because	SCONJ
taxlaw-2804	861	41	it	it	PRON
taxlaw-2804	861	42	leads	lead	VERB
taxlaw-2804	861	43	to	to	ADP
taxlaw-2804	861	44	more	more	ADV
taxlaw-2804	861	45	favorable	favorable	ADJ
taxlaw-2804	861	46	tax	tax	NOUN
taxlaw-2804	861	47	consequences	consequence	NOUN
taxlaw-2804	861	48	.	.	PUNCT
taxlaw-2804	862	1	116	116	NUM
taxlaw-2804	862	2	it	it	PRON
taxlaw-2804	862	3	is	be	AUX
taxlaw-2804	862	4	likely	likely	ADJ
taxlaw-2804	862	5	that	that	SCONJ
taxlaw-2804	862	6	taxpayers	taxpayer	NOUN
taxlaw-2804	862	7	would	would	AUX
taxlaw-2804	862	8	rarely	rarely	ADV
taxlaw-2804	862	9	set	set	VERB
taxlaw-2804	862	10	up	up	ADP
taxlaw-2804	862	11	a	a	DET
taxlaw-2804	862	12	transaction	transaction	NOUN
taxlaw-2804	862	13	to	to	PART
taxlaw-2804	862	14	shift	shift	VERB
taxlaw-2804	862	15	tax	tax	NOUN
taxlaw-2804	862	16	consequences	consequence	NOUN
taxlaw-2804	862	17	when	when	SCONJ
taxlaw-2804	862	18	the	the	DET
taxlaw-2804	862	19	shift	shift	NOUN
taxlaw-2804	862	20	in	in	ADP
taxlaw-2804	862	21	tax	tax	NOUN
taxlaw-2804	862	22	consequences	consequence	NOUN
taxlaw-2804	862	23	would	would	AUX
taxlaw-2804	862	24	only	only	ADV
taxlaw-2804	862	25	occur	occur	VERB
taxlaw-2804	862	26	if	if	SCONJ
taxlaw-2804	862	27	an	an	DET
taxlaw-2804	862	28	asset	asset	NOUN
taxlaw-2804	862	29	is	be	AUX
taxlaw-2804	862	30	sold	sell	VERB
taxlaw-2804	862	31	for	for	ADP
taxlaw-2804	862	32	a	a	DET
taxlaw-2804	862	33	sales	sale	NOUN
taxlaw-2804	862	34	price	price	NOUN
taxlaw-2804	862	35	different	different	ADJ
taxlaw-2804	862	36	than	than	ADP
taxlaw-2804	862	37	its	its	PRON
taxlaw-2804	862	38	current	current	ADJ
taxlaw-2804	862	39	value	value	NOUN
taxlaw-2804	862	40	.	.	PUNCT
taxlaw-2804	863	1	this	this	PRON
taxlaw-2804	863	2	may	may	AUX
taxlaw-2804	863	3	explain	explain	VERB
taxlaw-2804	863	4	why	why	SCONJ
taxlaw-2804	863	5	the	the	DET
taxlaw-2804	863	6	examples	example	NOUN
taxlaw-2804	863	7	of	of	ADP
taxlaw-2804	863	8	abuse	abuse	NOUN
taxlaw-2804	863	9	given	give	VERB
taxlaw-2804	863	10	in	in	ADP
taxlaw-2804	863	11	the	the	DET
taxlaw-2804	863	12	treasury	treasury	NOUN
taxlaw-2804	863	13	regulations	regulation	NOUN
taxlaw-2804	863	14	are	be	AUX
taxlaw-2804	863	15	all	all	PRON
taxlaw-2804	863	16	examples	example	NOUN
taxlaw-2804	863	17	where	where	SCONJ
taxlaw-2804	863	18	the	the	DET
taxlaw-2804	863	19	expected	expect	VERB
taxlaw-2804	863	20	shift	shift	NOUN
taxlaw-2804	863	21	in	in	ADP
taxlaw-2804	863	22	tax	tax	NOUN
taxlaw-2804	863	23	consequences	consequence	NOUN
taxlaw-2804	863	24	results	result	VERB
taxlaw-2804	863	25	from	from	ADP
taxlaw-2804	863	26	the	the	DET
taxlaw-2804	863	27	allocation	allocation	NOUN
taxlaw-2804	863	28	of	of	ADP
taxlaw-2804	863	29	depreciation	depreciation	NOUN
taxlaw-2804	863	30	.	.	PUNCT
taxlaw-2804	864	1	for	for	ADP
taxlaw-2804	864	2	discussion	discussion	NOUN
taxlaw-2804	864	3	of	of	ADP
taxlaw-2804	864	4	these	these	DET
taxlaw-2804	864	5	examples	example	NOUN
taxlaw-2804	864	6	,	,	PUNCT
taxlaw-2804	864	7	see	see	VERB
taxlaw-2804	864	8	supra	supra	PROPN
taxlaw-2804	864	9	note	note	PROPN
taxlaw-2804	864	10	57	57	NUM
taxlaw-2804	864	11	.	.	PUNCT
taxlaw-2804	865	1	see	see	VERB
taxlaw-2804	865	2	also	also	ADV
taxlaw-2804	865	3	cunningham	cunningham	PROPN
taxlaw-2804	865	4	,	,	PUNCT
taxlaw-2804	865	5	supra	supra	PROPN
taxlaw-2804	865	6	note	note	VERB
taxlaw-2804	865	7	59	59	NUM
taxlaw-2804	865	8	at	at	ADP
taxlaw-2804	865	9	117–18	117–18	PROPN
taxlaw-2804	865	10	(	(	PUNCT
taxlaw-2804	865	11	arguing	argue	VERB
taxlaw-2804	865	12	that	that	SCONJ
taxlaw-2804	865	13	the	the	DET
taxlaw-2804	865	14	examples	example	NOUN
taxlaw-2804	865	15	in	in	ADP
taxlaw-2804	865	16	the	the	DET
taxlaw-2804	865	17	treasury	treasury	PROPN
taxlaw-2804	865	18	regulations	regulation	NOUN
taxlaw-2804	865	19	suggest	suggest	VERB
taxlaw-2804	865	20	that	that	SCONJ
taxlaw-2804	865	21	the	the	DET
taxlaw-2804	865	22	defining	define	VERB
taxlaw-2804	865	23	feature	feature	NOUN
taxlaw-2804	865	24	of	of	ADP
taxlaw-2804	865	25	cases	case	NOUN
taxlaw-2804	865	26	involving	involve	VERB
taxlaw-2804	865	27	abuse	abuse	NOUN
taxlaw-2804	865	28	is	be	AUX
taxlaw-2804	865	29	designing	design	VERB
taxlaw-2804	865	30	a	a	DET
taxlaw-2804	865	31	transaction	transaction	NOUN
taxlaw-2804	865	32	to	to	PART
taxlaw-2804	865	33	take	take	VERB
taxlaw-2804	865	34	advantage	advantage	NOUN
taxlaw-2804	865	35	of	of	ADP
taxlaw-2804	865	36	significant	significant	ADJ
taxlaw-2804	865	37	differences	difference	NOUN
taxlaw-2804	865	38	between	between	ADP
taxlaw-2804	865	39	the	the	DET
taxlaw-2804	865	40	remaining	remain	VERB
taxlaw-2804	865	41	economic	economic	ADJ
taxlaw-2804	865	42	life	life	NOUN
taxlaw-2804	865	43	of	of	ADP
taxlaw-2804	865	44	an	an	DET
taxlaw-2804	865	45	asset	asset	NOUN
taxlaw-2804	865	46	and	and	CCONJ
taxlaw-2804	865	47	the	the	DET
taxlaw-2804	865	48	remaining	remain	VERB
taxlaw-2804	865	49	cost	cost	NOUN
taxlaw-2804	865	50	recovery	recovery	NOUN
taxlaw-2804	865	51	period	period	NOUN
taxlaw-2804	865	52	)	)	PUNCT
taxlaw-2804	865	53	.	.	PUNCT
taxlaw-2804	866	1	284	284	NUM
taxlaw-2804	866	2	columbia	columbia	PROPN
taxlaw-2804	866	3	journal	journal	PROPN
taxlaw-2804	866	4	of	of	ADP
taxlaw-2804	866	5	tax	tax	NOUN
taxlaw-2804	866	6	law	law	NOUN
taxlaw-2804	866	7	[	[	X
taxlaw-2804	866	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	866	9	in	in	ADP
taxlaw-2804	866	10	summary	summary	NOUN
taxlaw-2804	866	11	,	,	PUNCT
taxlaw-2804	866	12	while	while	SCONJ
taxlaw-2804	866	13	the	the	DET
taxlaw-2804	866	14	anti	anti	ADJ
taxlaw-2804	866	15	-	-	ADJ
taxlaw-2804	866	16	abuse	abuse	ADJ
taxlaw-2804	866	17	rule	rule	NOUN
taxlaw-2804	866	18	may	may	AUX
taxlaw-2804	866	19	foreclose	foreclose	VERB
taxlaw-2804	866	20	the	the	DET
taxlaw-2804	866	21	most	most	ADV
taxlaw-2804	866	22	blatantly	blatantly	ADV
taxlaw-2804	866	23	taxmotivated	taxmotivated	ADJ
taxlaw-2804	866	24	transactions	transaction	NOUN
taxlaw-2804	866	25	,	,	PUNCT
taxlaw-2804	866	26	the	the	DET
taxlaw-2804	866	27	treasury	treasury	PROPN
taxlaw-2804	866	28	regulations	regulation	NOUN
taxlaw-2804	866	29	nevertheless	nevertheless	ADV
taxlaw-2804	866	30	give	give	VERB
taxlaw-2804	866	31	taxpayers	taxpayer	NOUN
taxlaw-2804	866	32	the	the	DET
taxlaw-2804	866	33	freedom	freedom	NOUN
taxlaw-2804	866	34	to	to	PART
taxlaw-2804	866	35	select	select	VERB
taxlaw-2804	866	36	among	among	ADP
taxlaw-2804	866	37	various	various	ADJ
taxlaw-2804	866	38	allowable	allowable	ADJ
taxlaw-2804	866	39	methods	method	NOUN
taxlaw-2804	866	40	under	under	ADP
taxlaw-2804	866	41	§	§	PROPN
taxlaw-2804	866	42	704(c	704(c	PROPN
taxlaw-2804	866	43	)	)	PUNCT
taxlaw-2804	866	44	.	.	PUNCT
taxlaw-2804	867	1	this	this	DET
taxlaw-2804	867	2	election	election	NOUN
taxlaw-2804	867	3	will	will	AUX
taxlaw-2804	867	4	generally	generally	ADV
taxlaw-2804	867	5	be	be	AUX
taxlaw-2804	867	6	used	use	VERB
taxlaw-2804	867	7	by	by	ADP
taxlaw-2804	867	8	well	well	ADV
taxlaw-2804	867	9	-	-	PUNCT
taxlaw-2804	867	10	advised	advise	VERB
taxlaw-2804	867	11	taxpayers	taxpayer	NOUN
taxlaw-2804	867	12	to	to	PART
taxlaw-2804	867	13	reduce	reduce	VERB
taxlaw-2804	867	14	potential	potential	ADJ
taxlaw-2804	867	15	tax	tax	NOUN
taxlaw-2804	867	16	liability	liability	NOUN
taxlaw-2804	867	17	.	.	PUNCT
taxlaw-2804	868	1	117	117	NUM
taxlaw-2804	868	2	moreover	moreover	ADV
taxlaw-2804	868	3	,	,	PUNCT
taxlaw-2804	868	4	in	in	ADP
taxlaw-2804	868	5	some	some	DET
taxlaw-2804	868	6	cases	case	NOUN
taxlaw-2804	868	7	,	,	PUNCT
taxlaw-2804	868	8	sophisticated	sophisticated	ADJ
taxlaw-2804	868	9	partnerships	partnership	NOUN
taxlaw-2804	868	10	will	will	AUX
taxlaw-2804	868	11	likely	likely	ADV
taxlaw-2804	868	12	seek	seek	VERB
taxlaw-2804	868	13	tax	tax	NOUN
taxlaw-2804	868	14	advice	advice	NOUN
taxlaw-2804	868	15	when	when	SCONJ
taxlaw-2804	868	16	designing	design	VERB
taxlaw-2804	868	17	transactions	transaction	NOUN
taxlaw-2804	868	18	and	and	CCONJ
taxlaw-2804	868	19	may	may	AUX
taxlaw-2804	868	20	still	still	ADV
taxlaw-2804	868	21	use	use	VERB
taxlaw-2804	868	22	the	the	DET
taxlaw-2804	868	23	flexibility	flexibility	NOUN
taxlaw-2804	868	24	afforded	afford	VERB
taxlaw-2804	868	25	by	by	ADP
taxlaw-2804	868	26	§	§	PROPN
taxlaw-2804	868	27	704(c	704(c	PROPN
taxlaw-2804	868	28	)	)	PUNCT
taxlaw-2804	868	29	to	to	PART
taxlaw-2804	868	30	carry	carry	VERB
taxlaw-2804	868	31	out	out	ADP
taxlaw-2804	868	32	tax	tax	NOUN
taxlaw-2804	868	33	-	-	PUNCT
taxlaw-2804	868	34	motivated	motivate	VERB
taxlaw-2804	868	35	transactions	transaction	NOUN
taxlaw-2804	868	36	but	but	CCONJ
taxlaw-2804	868	37	do	do	VERB
taxlaw-2804	868	38	so	so	ADV
taxlaw-2804	868	39	with	with	ADP
taxlaw-2804	868	40	enough	enough	ADJ
taxlaw-2804	868	41	business	business	NOUN
taxlaw-2804	868	42	purpose	purpose	NOUN
taxlaw-2804	868	43	window	window	NOUN
taxlaw-2804	868	44	dressing	dress	VERB
taxlaw-2804	868	45	to	to	PART
taxlaw-2804	868	46	escape	escape	VERB
taxlaw-2804	868	47	the	the	DET
taxlaw-2804	868	48	antiabuse	antiabuse	ADJ
taxlaw-2804	868	49	rules	rule	NOUN
taxlaw-2804	868	50	.	.	PUNCT
taxlaw-2804	869	1	therefore	therefore	ADV
taxlaw-2804	869	2	,	,	PUNCT
taxlaw-2804	869	3	offering	offer	VERB
taxlaw-2804	869	4	flexibility	flexibility	NOUN
taxlaw-2804	869	5	is	be	AUX
taxlaw-2804	869	6	undesirable	undesirable	ADJ
taxlaw-2804	869	7	from	from	ADP
taxlaw-2804	869	8	the	the	DET
taxlaw-2804	869	9	standpoint	standpoint	NOUN
taxlaw-2804	869	10	of	of	ADP
taxlaw-2804	869	11	tax	tax	NOUN
taxlaw-2804	869	12	revenue	revenue	NOUN
taxlaw-2804	869	13	collection	collection	NOUN
taxlaw-2804	869	14	and	and	CCONJ
taxlaw-2804	869	15	fairness	fairness	NOUN
taxlaw-2804	869	16	,	,	PUNCT
taxlaw-2804	869	17	and	and	CCONJ
taxlaw-2804	869	18	,	,	PUNCT
taxlaw-2804	869	19	as	as	SCONJ
taxlaw-2804	869	20	discussed	discuss	VERB
taxlaw-2804	869	21	below	below	ADV
taxlaw-2804	869	22	,	,	PUNCT
taxlaw-2804	869	23	not	not	PART
taxlaw-2804	869	24	well	well	ADV
taxlaw-2804	869	25	suited	suited	ADJ
taxlaw-2804	869	26	to	to	ADP
taxlaw-2804	869	27	the	the	DET
taxlaw-2804	869	28	needs	need	NOUN
taxlaw-2804	869	29	of	of	ADP
taxlaw-2804	869	30	unsophisticated	unsophisticated	ADJ
taxlaw-2804	869	31	partnerships	partnership	NOUN
taxlaw-2804	869	32	.	.	PUNCT
taxlaw-2804	870	1	b.	b.	PROPN
taxlaw-2804	870	2	section	section	NOUN
taxlaw-2804	870	3	754	754	NUM
taxlaw-2804	870	4	existing	exist	VERB
taxlaw-2804	870	5	rules	rule	NOUN
taxlaw-2804	870	6	mandating	mandate	VERB
taxlaw-2804	870	7	downward	downward	ADJ
taxlaw-2804	870	8	basis	basis	NOUN
taxlaw-2804	870	9	adjustments	adjustment	NOUN
taxlaw-2804	870	10	in	in	ADP
taxlaw-2804	870	11	some	some	DET
taxlaw-2804	870	12	cases	case	NOUN
taxlaw-2804	870	13	foreclose	foreclose	VERB
taxlaw-2804	870	14	the	the	DET
taxlaw-2804	870	15	possibility	possibility	NOUN
taxlaw-2804	870	16	that	that	SCONJ
taxlaw-2804	870	17	losses	loss	NOUN
taxlaw-2804	870	18	will	will	AUX
taxlaw-2804	870	19	be	be	AUX
taxlaw-2804	870	20	duplicated	duplicate	VERB
taxlaw-2804	870	21	in	in	ADP
taxlaw-2804	870	22	situations	situation	NOUN
taxlaw-2804	870	23	in	in	ADP
taxlaw-2804	870	24	which	which	PRON
taxlaw-2804	870	25	a	a	DET
taxlaw-2804	870	26	particularly	particularly	ADV
taxlaw-2804	870	27	large	large	ADJ
taxlaw-2804	870	28	built	build	VERB
taxlaw-2804	870	29	-	-	PUNCT
taxlaw-2804	870	30	in	in	ADP
taxlaw-2804	870	31	loss	loss	NOUN
taxlaw-2804	870	32	exists	exist	VERB
taxlaw-2804	870	33	,	,	PUNCT
taxlaw-2804	870	34	in	in	ADP
taxlaw-2804	870	35	aggregate	aggregate	NOUN
taxlaw-2804	870	36	.	.	PUNCT
taxlaw-2804	871	1	in	in	ADP
taxlaw-2804	871	2	addition	addition	NOUN
taxlaw-2804	871	3	,	,	PUNCT
taxlaw-2804	871	4	examples	example	NOUN
taxlaw-2804	871	5	in	in	ADP
taxlaw-2804	871	6	the	the	DET
taxlaw-2804	871	7	anti	anti	ADJ
taxlaw-2804	871	8	-	-	ADJ
taxlaw-2804	871	9	abuse	abuse	ADJ
taxlaw-2804	871	10	regulations	regulation	NOUN
taxlaw-2804	871	11	may	may	AUX
taxlaw-2804	871	12	prevent	prevent	VERB
taxlaw-2804	871	13	the	the	DET
taxlaw-2804	871	14	duplication	duplication	NOUN
taxlaw-2804	871	15	of	of	ADP
taxlaw-2804	871	16	losses	loss	NOUN
taxlaw-2804	871	17	in	in	ADP
taxlaw-2804	871	18	cases	case	NOUN
taxlaw-2804	871	19	not	not	PART
taxlaw-2804	871	20	covered	cover	VERB
taxlaw-2804	871	21	by	by	ADP
taxlaw-2804	871	22	the	the	DET
taxlaw-2804	871	23	mandatory	mandatory	ADJ
taxlaw-2804	871	24	downward	downward	ADJ
taxlaw-2804	871	25	basis	basis	NOUN
taxlaw-2804	871	26	adjustment	adjustment	NOUN
taxlaw-2804	871	27	rules	rule	VERB
taxlaw-2804	871	28	if	if	SCONJ
taxlaw-2804	871	29	the	the	DET
taxlaw-2804	871	30	primary	primary	ADJ
taxlaw-2804	871	31	reason	reason	NOUN
taxlaw-2804	871	32	for	for	ADP
taxlaw-2804	871	33	forming	form	VERB
taxlaw-2804	871	34	a	a	DET
taxlaw-2804	871	35	partnership	partnership	NOUN
taxlaw-2804	871	36	is	be	AUX
taxlaw-2804	871	37	duplication	duplication	NOUN
taxlaw-2804	871	38	of	of	ADP
taxlaw-2804	871	39	losses	loss	NOUN
taxlaw-2804	871	40	.	.	PUNCT
taxlaw-2804	872	1	nevertheless	nevertheless	ADV
taxlaw-2804	872	2	,	,	PUNCT
taxlaw-2804	872	3	the	the	DET
taxlaw-2804	872	4	failure	failure	NOUN
taxlaw-2804	872	5	to	to	PART
taxlaw-2804	872	6	universally	universally	ADV
taxlaw-2804	872	7	mandate	mandate	VERB
taxlaw-2804	872	8	basis	basis	NOUN
taxlaw-2804	872	9	adjustments	adjustment	NOUN
taxlaw-2804	872	10	may	may	AUX
taxlaw-2804	872	11	be	be	AUX
taxlaw-2804	872	12	undesirable	undesirable	ADJ
taxlaw-2804	872	13	from	from	ADP
taxlaw-2804	872	14	the	the	DET
taxlaw-2804	872	15	standpoint	standpoint	NOUN
taxlaw-2804	872	16	of	of	ADP
taxlaw-2804	872	17	tax	tax	NOUN
taxlaw-2804	872	18	revenue	revenue	NOUN
taxlaw-2804	872	19	collection	collection	NOUN
taxlaw-2804	872	20	and	and	CCONJ
taxlaw-2804	872	21	fairness	fairness	NOUN
taxlaw-2804	872	22	.	.	PUNCT
taxlaw-2804	873	1	the	the	DET
taxlaw-2804	873	2	current	current	ADJ
taxlaw-2804	873	3	rules	rule	NOUN
taxlaw-2804	873	4	leave	leave	VERB
taxlaw-2804	873	5	open	open	ADJ
taxlaw-2804	873	6	the	the	DET
taxlaw-2804	873	7	possibility	possibility	NOUN
taxlaw-2804	873	8	that	that	SCONJ
taxlaw-2804	873	9	losses	loss	NOUN
taxlaw-2804	873	10	can	can	AUX
taxlaw-2804	873	11	still	still	ADV
taxlaw-2804	873	12	be	be	AUX
taxlaw-2804	873	13	duplicated	duplicate	VERB
taxlaw-2804	873	14	in	in	ADP
taxlaw-2804	873	15	a	a	DET
taxlaw-2804	873	16	way	way	NOUN
taxlaw-2804	873	17	that	that	PRON
taxlaw-2804	873	18	reduces	reduce	VERB
taxlaw-2804	873	19	tax	tax	NOUN
taxlaw-2804	873	20	revenue	revenue	NOUN
taxlaw-2804	873	21	if	if	SCONJ
taxlaw-2804	873	22	valid	valid	ADJ
taxlaw-2804	873	23	business	business	NOUN
taxlaw-2804	873	24	reasons	reason	NOUN
taxlaw-2804	873	25	exist	exist	VERB
taxlaw-2804	873	26	for	for	ADP
taxlaw-2804	873	27	forming	form	VERB
taxlaw-2804	873	28	the	the	DET
taxlaw-2804	873	29	partnership	partnership	NOUN
taxlaw-2804	873	30	in	in	ADP
taxlaw-2804	873	31	the	the	DET
taxlaw-2804	873	32	first	first	ADJ
taxlaw-2804	873	33	place	place	NOUN
taxlaw-2804	873	34	(	(	PUNCT
taxlaw-2804	873	35	or	or	CCONJ
taxlaw-2804	873	36	if	if	SCONJ
taxlaw-2804	873	37	taxpayers	taxpayer	NOUN
taxlaw-2804	873	38	are	be	AUX
taxlaw-2804	873	39	able	able	ADJ
taxlaw-2804	873	40	to	to	PART
taxlaw-2804	873	41	disguise	disguise	VERB
taxlaw-2804	873	42	their	their	PRON
taxlaw-2804	873	43	tax	tax	NOUN
taxlaw-2804	873	44	-	-	PUNCT
taxlaw-2804	873	45	avoidance	avoidance	NOUN
taxlaw-2804	873	46	purpose	purpose	NOUN
taxlaw-2804	873	47	with	with	ADP
taxlaw-2804	873	48	an	an	DET
taxlaw-2804	873	49	engineered	engineer	VERB
taxlaw-2804	873	50	business	business	NOUN
taxlaw-2804	873	51	purpose	purpose	NOUN
taxlaw-2804	873	52	)	)	PUNCT
taxlaw-2804	873	53	.	.	PUNCT
taxlaw-2804	874	1	moreover	moreover	ADV
taxlaw-2804	874	2	,	,	PUNCT
taxlaw-2804	874	3	well	well	ADV
taxlaw-2804	874	4	-	-	PUNCT
taxlaw-2804	874	5	advised	advise	VERB
taxlaw-2804	874	6	taxpayers	taxpayer	NOUN
taxlaw-2804	874	7	will	will	AUX
taxlaw-2804	874	8	tend	tend	VERB
taxlaw-2804	874	9	to	to	PART
taxlaw-2804	874	10	benefit	benefit	VERB
taxlaw-2804	874	11	from	from	ADP
taxlaw-2804	874	12	the	the	DET
taxlaw-2804	874	13	elective	elective	ADJ
taxlaw-2804	874	14	nature	nature	NOUN
taxlaw-2804	874	15	of	of	ADP
taxlaw-2804	874	16	the	the	DET
taxlaw-2804	874	17	rules	rule	NOUN
taxlaw-2804	874	18	more	more	ADV
taxlaw-2804	874	19	often	often	ADV
taxlaw-2804	874	20	than	than	ADP
taxlaw-2804	874	21	other	other	ADJ
taxlaw-2804	874	22	taxpayers	taxpayer	NOUN
taxlaw-2804	874	23	.	.	PUNCT
taxlaw-2804	875	1	118	118	NUM
taxlaw-2804	875	2	therefore	therefore	ADV
taxlaw-2804	875	3	,	,	PUNCT
taxlaw-2804	875	4	particularly	particularly	ADV
taxlaw-2804	875	5	given	give	VERB
taxlaw-2804	875	6	the	the	DET
taxlaw-2804	875	7	other	other	ADJ
taxlaw-2804	875	8	concerns	concern	NOUN
taxlaw-2804	875	9	following	follow	VERB
taxlaw-2804	875	10	from	from	ADP
taxlaw-2804	875	11	the	the	DET
taxlaw-2804	875	12	elective	elective	ADJ
taxlaw-2804	875	13	nature	nature	NOUN
taxlaw-2804	875	14	of	of	ADP
taxlaw-2804	875	15	the	the	DET
taxlaw-2804	875	16	rules	rule	NOUN
taxlaw-2804	875	17	described	describe	VERB
taxlaw-2804	875	18	below	below	ADP
taxlaw-2804	875	19	,	,	PUNCT
taxlaw-2804	875	20	mandatory	mandatory	ADJ
taxlaw-2804	875	21	basis	basis	NOUN
taxlaw-2804	875	22	adjustments	adjustment	NOUN
taxlaw-2804	875	23	would	would	AUX
taxlaw-2804	875	24	be	be	AUX
taxlaw-2804	875	25	preferable	preferable	ADJ
taxlaw-2804	875	26	to	to	ADP
taxlaw-2804	875	27	the	the	DET
taxlaw-2804	875	28	existing	exist	VERB
taxlaw-2804	875	29	system	system	NOUN
taxlaw-2804	875	30	.	.	PUNCT
taxlaw-2804	876	1	vi	vi	X
taxlaw-2804	876	2	.	.	PUNCT
taxlaw-2804	877	1	the	the	DET
taxlaw-2804	877	2	truth	truth	NOUN
taxlaw-2804	877	3	about	about	ADP
taxlaw-2804	877	4	complexity	complexity	NOUN
taxlaw-2804	877	5	as	as	SCONJ
taxlaw-2804	877	6	discussed	discuss	VERB
taxlaw-2804	877	7	above	above	ADV
taxlaw-2804	877	8	,	,	PUNCT
taxlaw-2804	877	9	adoption	adoption	NOUN
taxlaw-2804	877	10	of	of	ADP
taxlaw-2804	877	11	mandatory	mandatory	ADJ
taxlaw-2804	877	12	rules	rule	NOUN
taxlaw-2804	877	13	that	that	PRON
taxlaw-2804	877	14	would	would	AUX
taxlaw-2804	877	15	require	require	VERB
taxlaw-2804	877	16	more	more	ADV
taxlaw-2804	877	17	accurate	accurate	ADJ
taxlaw-2804	877	18	income	income	NOUN
taxlaw-2804	877	19	measurement	measurement	NOUN
taxlaw-2804	877	20	would	would	AUX
taxlaw-2804	877	21	make	make	VERB
taxlaw-2804	877	22	partnership	partnership	NOUN
taxlaw-2804	877	23	tax	tax	NOUN
taxlaw-2804	877	24	law	law	NOUN
taxlaw-2804	877	25	less	less	ADV
taxlaw-2804	877	26	susceptible	susceptible	ADJ
taxlaw-2804	877	27	to	to	ADP
taxlaw-2804	877	28	manipulation	manipulation	NOUN
taxlaw-2804	877	29	by	by	ADP
taxlaw-2804	877	30	sophisticated	sophisticated	ADJ
taxlaw-2804	877	31	partnerships	partnership	NOUN
taxlaw-2804	877	32	.	.	PUNCT
taxlaw-2804	878	1	historically	historically	ADV
taxlaw-2804	878	2	lawmakers	lawmaker	NOUN
taxlaw-2804	878	3	have	have	AUX
taxlaw-2804	878	4	hesitated	hesitate	VERB
taxlaw-2804	878	5	to	to	PART
taxlaw-2804	878	6	enact	enact	VERB
taxlaw-2804	878	7	these	these	DET
taxlaw-2804	878	8	reforms	reform	NOUN
taxlaw-2804	878	9	on	on	ADP
taxlaw-2804	878	10	the	the	DET
taxlaw-2804	878	11	grounds	ground	NOUN
taxlaw-2804	878	12	that	that	SCONJ
taxlaw-2804	878	13	they	they	PRON
taxlaw-2804	878	14	make	make	VERB
taxlaw-2804	878	15	the	the	DET
taxlaw-2804	878	16	law	law	NOUN
taxlaw-2804	878	17	too	too	ADV
taxlaw-2804	878	18	complex	complex	ADJ
taxlaw-2804	878	19	for	for	ADP
taxlaw-2804	878	20	unsophisticated	unsophisticated	ADJ
taxlaw-2804	878	21	partnerships	partnership	NOUN
taxlaw-2804	878	22	.	.	PUNCT
taxlaw-2804	879	1	119	119	NUM
taxlaw-2804	879	2	fortunately	fortunately	ADV
taxlaw-2804	879	3	,	,	PUNCT
taxlaw-2804	879	4	this	this	PRON
taxlaw-2804	879	5	is	be	AUX
taxlaw-2804	879	6	not	not	PART
taxlaw-2804	879	7	the	the	DET
taxlaw-2804	879	8	case	case	NOUN
taxlaw-2804	879	9	,	,	PUNCT
taxlaw-2804	879	10	and	and	CCONJ
taxlaw-2804	879	11	,	,	PUNCT
taxlaw-2804	879	12	in	in	ADP
taxlaw-2804	879	13	fact	fact	NOUN
taxlaw-2804	879	14	,	,	PUNCT
taxlaw-2804	879	15	the	the	DET
taxlaw-2804	879	16	opposite	opposite	ADJ
taxlaw-2804	879	17	117	117	NUM
taxlaw-2804	879	18	any	any	DET
taxlaw-2804	879	19	time	time	NOUN
taxlaw-2804	879	20	the	the	DET
taxlaw-2804	879	21	tax	tax	NOUN
taxlaw-2804	879	22	law	law	NOUN
taxlaw-2804	879	23	allows	allow	VERB
taxlaw-2804	879	24	taxpayers	taxpayer	NOUN
taxlaw-2804	879	25	to	to	PART
taxlaw-2804	879	26	explicitly	explicitly	ADV
taxlaw-2804	879	27	make	make	VERB
taxlaw-2804	879	28	an	an	DET
taxlaw-2804	879	29	election	election	NOUN
taxlaw-2804	879	30	that	that	PRON
taxlaw-2804	879	31	affects	affect	VERB
taxlaw-2804	879	32	tax	tax	NOUN
taxlaw-2804	879	33	consequences	consequence	NOUN
taxlaw-2804	879	34	,	,	PUNCT
taxlaw-2804	879	35	one	one	NUM
taxlaw-2804	879	36	concern	concern	NOUN
taxlaw-2804	879	37	is	be	AUX
taxlaw-2804	879	38	that	that	SCONJ
taxlaw-2804	879	39	the	the	DET
taxlaw-2804	879	40	election	election	NOUN
taxlaw-2804	879	41	will	will	AUX
taxlaw-2804	879	42	be	be	AUX
taxlaw-2804	879	43	used	use	VERB
taxlaw-2804	879	44	in	in	ADP
taxlaw-2804	879	45	a	a	DET
taxlaw-2804	879	46	manner	manner	NOUN
taxlaw-2804	879	47	that	that	PRON
taxlaw-2804	879	48	only	only	ADV
taxlaw-2804	879	49	reduces	reduce	VERB
taxlaw-2804	879	50	tax	tax	NOUN
taxlaw-2804	879	51	revenue	revenue	NOUN
taxlaw-2804	879	52	collected	collect	VERB
taxlaw-2804	879	53	,	,	PUNCT
taxlaw-2804	879	54	particularly	particularly	ADV
taxlaw-2804	879	55	by	by	ADP
taxlaw-2804	879	56	well	well	ADV
taxlaw-2804	879	57	-	-	PUNCT
taxlaw-2804	879	58	advised	advise	VERB
taxlaw-2804	879	59	,	,	PUNCT
taxlaw-2804	879	60	sophisticated	sophisticated	ADJ
taxlaw-2804	879	61	taxpayers	taxpayer	NOUN
taxlaw-2804	879	62	.	.	PUNCT
taxlaw-2804	880	1	see	see	VERB
taxlaw-2804	880	2	,	,	PUNCT
taxlaw-2804	880	3	e.g.	e.g.	ADV
taxlaw-2804	880	4	,	,	PUNCT
taxlaw-2804	880	5	field	field	NOUN
taxlaw-2804	880	6	,	,	PUNCT
taxlaw-2804	880	7	supra	supra	PROPN
taxlaw-2804	880	8	note	note	NOUN
taxlaw-2804	880	9	84	84	NUM
taxlaw-2804	880	10	,	,	PUNCT
taxlaw-2804	880	11	at	at	ADP
taxlaw-2804	880	12	26	26	NUM
taxlaw-2804	880	13	,	,	PUNCT
taxlaw-2804	880	14	31	31	NUM
taxlaw-2804	880	15	(	(	PUNCT
taxlaw-2804	880	16	“	"	PUNCT
taxlaw-2804	880	17	the	the	DET
taxlaw-2804	880	18	availability	availability	NOUN
taxlaw-2804	880	19	of	of	ADP
taxlaw-2804	880	20	tax	tax	NOUN
taxlaw-2804	880	21	planning	planning	NOUN
taxlaw-2804	880	22	opportunities	opportunity	NOUN
taxlaw-2804	880	23	is	be	AUX
taxlaw-2804	880	24	criticized	criticize	VERB
taxlaw-2804	880	25	as	as	ADP
taxlaw-2804	880	26	complex	complex	ADJ
taxlaw-2804	880	27	,	,	PUNCT
taxlaw-2804	880	28	costly	costly	ADJ
taxlaw-2804	880	29	,	,	PUNCT
taxlaw-2804	880	30	wasteful	wasteful	ADJ
taxlaw-2804	880	31	,	,	PUNCT
taxlaw-2804	880	32	revenue	revenue	NOUN
taxlaw-2804	880	33	reducing	reducing	NOUN
taxlaw-2804	880	34	,	,	PUNCT
taxlaw-2804	880	35	and	and	CCONJ
taxlaw-2804	880	36	inequitable	inequitable	ADJ
taxlaw-2804	880	37	,	,	PUNCT
taxlaw-2804	880	38	and	and	CCONJ
taxlaw-2804	880	39	these	these	DET
taxlaw-2804	880	40	critiques	critique	NOUN
taxlaw-2804	880	41	may	may	AUX
taxlaw-2804	880	42	resonate	resonate	VERB
taxlaw-2804	880	43	particularly	particularly	ADV
taxlaw-2804	880	44	strongly	strongly	ADV
taxlaw-2804	880	45	in	in	ADP
taxlaw-2804	880	46	the	the	DET
taxlaw-2804	880	47	context	context	NOUN
taxlaw-2804	880	48	of	of	ADP
taxlaw-2804	880	49	explicit	explicit	ADJ
taxlaw-2804	880	50	elections	election	NOUN
taxlaw-2804	880	51	.	.	PUNCT
taxlaw-2804	880	52	.	.	PUNCT
taxlaw-2804	880	53	.	.	PUNCT
taxlaw-2804	880	54	.	.	PUNCT
taxlaw-2804	881	1	[	[	X
taxlaw-2804	881	2	a	a	X
taxlaw-2804	881	3	]	]	X
taxlaw-2804	881	4	well	well	ADV
taxlaw-2804	881	5	-	-	PUNCT
taxlaw-2804	881	6	advised	advise	VERB
taxlaw-2804	881	7	rational	rational	ADJ
taxlaw-2804	881	8	taxpayer	taxpayer	NOUN
taxlaw-2804	881	9	will	will	AUX
taxlaw-2804	881	10	almost	almost	ADV
taxlaw-2804	881	11	always	always	ADV
taxlaw-2804	881	12	exercise	exercise	VERB
taxlaw-2804	881	13	the	the	DET
taxlaw-2804	881	14	election	election	NOUN
taxlaw-2804	881	15	in	in	ADP
taxlaw-2804	881	16	a	a	DET
taxlaw-2804	881	17	way	way	NOUN
taxlaw-2804	881	18	that	that	PRON
taxlaw-2804	881	19	minimizes	minimize	VERB
taxlaw-2804	881	20	its	its	PRON
taxlaw-2804	881	21	tax	tax	NOUN
taxlaw-2804	881	22	liability	liability	NOUN
taxlaw-2804	881	23	,	,	PUNCT
taxlaw-2804	881	24	at	at	ADP
taxlaw-2804	881	25	the	the	DET
taxlaw-2804	881	26	expense	expense	NOUN
taxlaw-2804	881	27	of	of	ADP
taxlaw-2804	881	28	the	the	DET
taxlaw-2804	881	29	fisc	fisc	NOUN
taxlaw-2804	881	30	.	.	PUNCT
taxlaw-2804	881	31	.	.	PUNCT
taxlaw-2804	881	32	.	.	PUNCT
taxlaw-2804	881	33	.	.	PUNCT
taxlaw-2804	882	1	additionally	additionally	ADV
taxlaw-2804	882	2	,	,	PUNCT
taxlaw-2804	882	3	an	an	DET
taxlaw-2804	882	4	election	election	NOUN
taxlaw-2804	882	5	,	,	PUNCT
taxlaw-2804	882	6	while	while	SCONJ
taxlaw-2804	882	7	technically	technically	ADV
taxlaw-2804	882	8	available	available	ADJ
taxlaw-2804	882	9	to	to	ADP
taxlaw-2804	882	10	all	all	DET
taxlaw-2804	882	11	eligible	eligible	ADJ
taxlaw-2804	882	12	taxpayers	taxpayer	NOUN
taxlaw-2804	882	13	,	,	PUNCT
taxlaw-2804	882	14	may	may	AUX
taxlaw-2804	882	15	be	be	AUX
taxlaw-2804	882	16	functionally	functionally	ADV
taxlaw-2804	882	17	available	available	ADJ
taxlaw-2804	882	18	only	only	ADV
taxlaw-2804	882	19	to	to	ADP
taxlaw-2804	882	20	the	the	DET
taxlaw-2804	882	21	wealthiest	wealthy	ADJ
taxlaw-2804	882	22	,	,	PUNCT
taxlaw-2804	882	23	most	most	ADV
taxlaw-2804	882	24	sophisticated	sophisticated	ADJ
taxlaw-2804	882	25	group	group	NOUN
taxlaw-2804	882	26	of	of	ADP
taxlaw-2804	882	27	taxpayers	taxpayer	NOUN
taxlaw-2804	882	28	,	,	PUNCT
taxlaw-2804	882	29	who	who	PRON
taxlaw-2804	882	30	can	can	AUX
taxlaw-2804	882	31	best	well	ADV
taxlaw-2804	882	32	navigate	navigate	VERB
taxlaw-2804	882	33	the	the	DET
taxlaw-2804	882	34	complexity	complexity	NOUN
taxlaw-2804	882	35	of	of	ADP
taxlaw-2804	882	36	the	the	DET
taxlaw-2804	882	37	election	election	NOUN
taxlaw-2804	882	38	process	process	NOUN
taxlaw-2804	882	39	.	.	PUNCT
taxlaw-2804	882	40	”	"	PUNCT
taxlaw-2804	882	41	)	)	PUNCT
taxlaw-2804	882	42	;	;	PUNCT
taxlaw-2804	882	43	george	george	PROPN
taxlaw-2804	882	44	k.	k.	PROPN
taxlaw-2804	882	45	yin	yin	PROPN
taxlaw-2804	882	46	,	,	PUNCT
taxlaw-2804	882	47	the	the	DET
taxlaw-2804	882	48	taxation	taxation	NOUN
taxlaw-2804	882	49	of	of	ADP
taxlaw-2804	882	50	private	private	ADJ
taxlaw-2804	882	51	business	business	NOUN
taxlaw-2804	882	52	enterprises	enterprise	NOUN
taxlaw-2804	882	53	:	:	PUNCT
taxlaw-2804	882	54	some	some	DET
taxlaw-2804	882	55	policy	policy	NOUN
taxlaw-2804	882	56	questions	question	NOUN
taxlaw-2804	882	57	stimulated	stimulate	VERB
taxlaw-2804	882	58	by	by	ADP
taxlaw-2804	882	59	the	the	DET
taxlaw-2804	882	60	“	"	PUNCT
taxlaw-2804	882	61	check	check	VERB
taxlaw-2804	882	62	-	-	PUNCT
taxlaw-2804	882	63	the	the	DET
taxlaw-2804	882	64	-	-	PUNCT
taxlaw-2804	882	65	box	box	NOUN
taxlaw-2804	882	66	”	"	PUNCT
taxlaw-2804	882	67	regulations	regulation	NOUN
taxlaw-2804	882	68	,	,	PUNCT
taxlaw-2804	882	69	51	51	NUM
taxlaw-2804	882	70	smu	smu	PROPN
taxlaw-2804	882	71	l.	l.	PROPN
taxlaw-2804	882	72	rev	rev	PROPN
taxlaw-2804	882	73	.	.	PROPN
taxlaw-2804	882	74	125	125	NUM
taxlaw-2804	882	75	,	,	PUNCT
taxlaw-2804	882	76	130	130	NUM
taxlaw-2804	882	77	(	(	PUNCT
taxlaw-2804	882	78	1997	1997	NUM
taxlaw-2804	882	79	)	)	PUNCT
taxlaw-2804	882	80	(	(	PUNCT
taxlaw-2804	882	81	“	"	PUNCT
taxlaw-2804	882	82	if	if	SCONJ
taxlaw-2804	882	83	the	the	DET
taxlaw-2804	882	84	taxpayer	taxpayer	NOUN
taxlaw-2804	882	85	is	be	AUX
taxlaw-2804	882	86	well	well	ADV
taxlaw-2804	882	87	-	-	PUNCT
taxlaw-2804	882	88	advised	advise	VERB
taxlaw-2804	882	89	,	,	PUNCT
taxlaw-2804	882	90	the	the	DET
taxlaw-2804	882	91	election	election	NOUN
taxlaw-2804	882	92	,	,	PUNCT
taxlaw-2804	882	93	which	which	PRON
taxlaw-2804	882	94	has	have	VERB
taxlaw-2804	882	95	ramifications	ramification	NOUN
taxlaw-2804	882	96	for	for	ADP
taxlaw-2804	882	97	tax	tax	NOUN
taxlaw-2804	882	98	purposes	purpose	NOUN
taxlaw-2804	882	99	only	only	ADV
taxlaw-2804	882	100	,	,	PUNCT
taxlaw-2804	882	101	will	will	AUX
taxlaw-2804	882	102	always	always	ADV
taxlaw-2804	882	103	be	be	AUX
taxlaw-2804	882	104	to	to	ADP
taxlaw-2804	882	105	the	the	DET
taxlaw-2804	882	106	detriment	detriment	NOUN
taxlaw-2804	882	107	of	of	ADP
taxlaw-2804	882	108	the	the	DET
taxlaw-2804	882	109	fisc	fisc	NOUN
taxlaw-2804	882	110	.	.	PUNCT
taxlaw-2804	882	111	”	"	PUNCT
taxlaw-2804	882	112	)	)	PUNCT
taxlaw-2804	882	113	.	.	PUNCT
taxlaw-2804	883	1	118	118	NUM
taxlaw-2804	883	2	this	this	DET
taxlaw-2804	883	3	concern	concern	NOUN
taxlaw-2804	883	4	arises	arise	VERB
taxlaw-2804	883	5	in	in	ADP
taxlaw-2804	883	6	connection	connection	NOUN
taxlaw-2804	883	7	with	with	ADP
taxlaw-2804	883	8	tax	tax	NOUN
taxlaw-2804	883	9	elections	election	NOUN
taxlaw-2804	883	10	generally	generally	ADV
taxlaw-2804	883	11	.	.	PUNCT
taxlaw-2804	884	1	see	see	VERB
taxlaw-2804	884	2	supra	supra	PROPN
taxlaw-2804	884	3	note	note	PROPN
taxlaw-2804	884	4	117	117	NUM
taxlaw-2804	884	5	and	and	CCONJ
taxlaw-2804	884	6	accompanying	accompany	VERB
taxlaw-2804	884	7	text	text	NOUN
taxlaw-2804	884	8	.	.	PUNCT
taxlaw-2804	885	1	in	in	ADP
taxlaw-2804	885	2	addition	addition	NOUN
taxlaw-2804	885	3	,	,	PUNCT
taxlaw-2804	885	4	this	this	DET
taxlaw-2804	885	5	concern	concern	NOUN
taxlaw-2804	885	6	was	be	AUX
taxlaw-2804	885	7	noted	note	VERB
taxlaw-2804	885	8	by	by	ADP
taxlaw-2804	885	9	the	the	DET
taxlaw-2804	885	10	a.l.i	a.l.i	NOUN
taxlaw-2804	885	11	.	.	PUNCT
taxlaw-2804	886	1	when	when	SCONJ
taxlaw-2804	886	2	discussing	discuss	VERB
taxlaw-2804	886	3	the	the	DET
taxlaw-2804	886	4	§	§	PROPN
taxlaw-2804	886	5	754	754	NUM
taxlaw-2804	886	6	election	election	NOUN
taxlaw-2804	886	7	,	,	PUNCT
taxlaw-2804	886	8	the	the	DET
taxlaw-2804	886	9	a.l.i	a.l.i	NOUN
taxlaw-2804	886	10	.	.	PROPN
taxlaw-2804	886	11	stated	state	VERB
taxlaw-2804	886	12	,	,	PUNCT
taxlaw-2804	886	13	“	"	PUNCT
taxlaw-2804	886	14	the	the	DET
taxlaw-2804	886	15	present	present	ADJ
taxlaw-2804	886	16	elective	elective	ADJ
taxlaw-2804	886	17	system	system	NOUN
taxlaw-2804	886	18	is	be	AUX
taxlaw-2804	886	19	often	often	ADV
taxlaw-2804	886	20	a	a	DET
taxlaw-2804	886	21	trap	trap	NOUN
taxlaw-2804	886	22	for	for	ADP
taxlaw-2804	886	23	the	the	DET
taxlaw-2804	886	24	unwary	unwary	NOUN
taxlaw-2804	886	25	.	.	PUNCT
taxlaw-2804	886	26	”	"	PUNCT
taxlaw-2804	887	1	american	american	PROPN
taxlaw-2804	887	2	law	law	PROPN
taxlaw-2804	887	3	institute	institute	PROPN
taxlaw-2804	887	4	,	,	PUNCT
taxlaw-2804	887	5	federal	federal	ADJ
taxlaw-2804	887	6	income	income	NOUN
taxlaw-2804	887	7	tax	tax	NOUN
taxlaw-2804	887	8	project	project	NOUN
taxlaw-2804	887	9	80	80	NUM
taxlaw-2804	887	10	(	(	PUNCT
taxlaw-2804	887	11	tentative	tentative	ADJ
taxlaw-2804	887	12	draft	draft	NOUN
taxlaw-2804	887	13	no	no	NOUN
taxlaw-2804	887	14	.	.	NOUN
taxlaw-2804	887	15	4	4	NUM
taxlaw-2804	887	16	,	,	PUNCT
taxlaw-2804	887	17	1980	1980	NUM
taxlaw-2804	887	18	)	)	PUNCT
taxlaw-2804	887	19	.	.	PUNCT
taxlaw-2804	888	1	119	119	NUM
taxlaw-2804	888	2	see	see	VERB
taxlaw-2804	888	3	supra	supra	PROPN
taxlaw-2804	888	4	parts	parts	PROPN
taxlaw-2804	888	5	ii	ii	PROPN
taxlaw-2804	888	6	,	,	PUNCT
taxlaw-2804	888	7	iv	iv	NUM
taxlaw-2804	888	8	.	.	PROPN
taxlaw-2804	888	9	2011	2011	NUM
taxlaw-2804	888	10	]	]	PUNCT
taxlaw-2804	888	11	making	make	VERB
taxlaw-2804	888	12	partnerships	partnership	NOUN
taxlaw-2804	888	13	work	work	VERB
taxlaw-2804	888	14	for	for	ADP
taxlaw-2804	888	15	mom	mom	NOUN
taxlaw-2804	888	16	and	and	CCONJ
taxlaw-2804	888	17	pop	pop	NOUN
taxlaw-2804	888	18	and	and	CCONJ
taxlaw-2804	888	19	everyone	everyone	PRON
taxlaw-2804	888	20	else	else	ADV
taxlaw-2804	888	21	285	285	NUM
taxlaw-2804	888	22	is	be	AUX
taxlaw-2804	888	23	true	true	ADJ
taxlaw-2804	888	24	as	as	SCONJ
taxlaw-2804	888	25	these	these	DET
taxlaw-2804	888	26	reforms	reform	NOUN
taxlaw-2804	888	27	would	would	AUX
taxlaw-2804	888	28	simplify	simplify	VERB
taxlaw-2804	888	29	the	the	DET
taxlaw-2804	888	30	law	law	NOUN
taxlaw-2804	888	31	in	in	ADP
taxlaw-2804	888	32	some	some	DET
taxlaw-2804	888	33	respects	respect	NOUN
taxlaw-2804	888	34	and	and	CCONJ
taxlaw-2804	888	35	,	,	PUNCT
taxlaw-2804	888	36	in	in	ADP
taxlaw-2804	888	37	other	other	ADJ
taxlaw-2804	888	38	respects	respect	NOUN
taxlaw-2804	888	39	,	,	PUNCT
taxlaw-2804	888	40	make	make	VERB
taxlaw-2804	888	41	the	the	DET
taxlaw-2804	888	42	law	law	NOUN
taxlaw-2804	888	43	no	no	PRON
taxlaw-2804	888	44	more	more	ADV
taxlaw-2804	888	45	complex	complex	ADJ
taxlaw-2804	888	46	.	.	PUNCT
taxlaw-2804	889	1	the	the	DET
taxlaw-2804	889	2	alternative	alternative	ADJ
taxlaw-2804	889	3	conclusion	conclusion	NOUN
taxlaw-2804	889	4	(	(	PUNCT
taxlaw-2804	889	5	that	that	SCONJ
taxlaw-2804	889	6	the	the	DET
taxlaw-2804	889	7	proposed	propose	VERB
taxlaw-2804	889	8	reforms	reform	NOUN
taxlaw-2804	889	9	would	would	AUX
taxlaw-2804	889	10	make	make	VERB
taxlaw-2804	889	11	the	the	DET
taxlaw-2804	889	12	law	law	NOUN
taxlaw-2804	889	13	too	too	ADV
taxlaw-2804	889	14	complex	complex	ADJ
taxlaw-2804	889	15	)	)	PUNCT
taxlaw-2804	889	16	results	result	NOUN
taxlaw-2804	889	17	from	from	ADP
taxlaw-2804	889	18	certain	certain	ADJ
taxlaw-2804	889	19	misconceptions	misconception	NOUN
taxlaw-2804	889	20	about	about	ADP
taxlaw-2804	889	21	complexity	complexity	NOUN
taxlaw-2804	889	22	.	.	PUNCT
taxlaw-2804	890	1	in	in	ADP
taxlaw-2804	890	2	the	the	DET
taxlaw-2804	890	3	next	next	ADJ
taxlaw-2804	890	4	part	part	NOUN
taxlaw-2804	890	5	,	,	PUNCT
taxlaw-2804	890	6	i	i	PRON
taxlaw-2804	890	7	will	will	AUX
taxlaw-2804	890	8	discuss	discuss	VERB
taxlaw-2804	890	9	those	those	DET
taxlaw-2804	890	10	misconceptions	misconception	NOUN
taxlaw-2804	890	11	,	,	PUNCT
taxlaw-2804	890	12	but	but	CCONJ
taxlaw-2804	890	13	,	,	PUNCT
taxlaw-2804	890	14	before	before	ADP
taxlaw-2804	890	15	doing	do	VERB
taxlaw-2804	890	16	so	so	ADV
taxlaw-2804	890	17	,	,	PUNCT
taxlaw-2804	890	18	in	in	ADP
taxlaw-2804	890	19	this	this	DET
taxlaw-2804	890	20	part	part	NOUN
taxlaw-2804	890	21	,	,	PUNCT
taxlaw-2804	890	22	i	i	PRON
taxlaw-2804	890	23	will	will	AUX
taxlaw-2804	890	24	discuss	discuss	VERB
taxlaw-2804	890	25	how	how	SCONJ
taxlaw-2804	890	26	complexity	complexity	NOUN
taxlaw-2804	890	27	should	should	AUX
taxlaw-2804	890	28	be	be	AUX
taxlaw-2804	890	29	understood	understand	VERB
taxlaw-2804	890	30	,	,	PUNCT
taxlaw-2804	890	31	drawing	draw	VERB
taxlaw-2804	890	32	,	,	PUNCT
taxlaw-2804	890	33	in	in	ADP
taxlaw-2804	890	34	part	part	NOUN
taxlaw-2804	890	35	,	,	PUNCT
taxlaw-2804	890	36	from	from	ADP
taxlaw-2804	890	37	literature	literature	NOUN
taxlaw-2804	890	38	related	relate	VERB
taxlaw-2804	890	39	to	to	ADP
taxlaw-2804	890	40	tax	tax	NOUN
taxlaw-2804	890	41	complexity	complexity	NOUN
taxlaw-2804	890	42	and	and	CCONJ
taxlaw-2804	890	43	legal	legal	ADJ
taxlaw-2804	890	44	complexity	complexity	NOUN
taxlaw-2804	890	45	generally	generally	ADV
taxlaw-2804	890	46	.	.	PUNCT
taxlaw-2804	891	1	legal	legal	ADJ
taxlaw-2804	891	2	complexity	complexity	NOUN
taxlaw-2804	891	3	can	can	AUX
taxlaw-2804	891	4	be	be	AUX
taxlaw-2804	891	5	defined	define	VERB
taxlaw-2804	891	6	to	to	PART
taxlaw-2804	891	7	include	include	VERB
taxlaw-2804	891	8	any	any	DET
taxlaw-2804	891	9	features	feature	NOUN
taxlaw-2804	891	10	of	of	ADP
taxlaw-2804	891	11	law	law	NOUN
taxlaw-2804	891	12	that	that	PRON
taxlaw-2804	891	13	cause	cause	VERB
taxlaw-2804	891	14	costs	cost	NOUN
taxlaw-2804	891	15	to	to	PART
taxlaw-2804	891	16	be	be	AUX
taxlaw-2804	891	17	incurred	incur	VERB
taxlaw-2804	891	18	because	because	SCONJ
taxlaw-2804	891	19	time	time	NOUN
taxlaw-2804	891	20	,	,	PUNCT
taxlaw-2804	891	21	effort	effort	NOUN
taxlaw-2804	891	22	,	,	PUNCT
taxlaw-2804	891	23	and	and	CCONJ
taxlaw-2804	891	24	expertise	expertise	NOUN
taxlaw-2804	891	25	are	be	AUX
taxlaw-2804	891	26	required	require	VERB
taxlaw-2804	891	27	to	to	PART
taxlaw-2804	891	28	understand	understand	VERB
taxlaw-2804	891	29	and	and	CCONJ
taxlaw-2804	891	30	apply	apply	VERB
taxlaw-2804	891	31	law	law	NOUN
taxlaw-2804	891	32	.	.	PUNCT
taxlaw-2804	892	1	as	as	ADP
taxlaw-2804	892	2	a	a	DET
taxlaw-2804	892	3	threshold	threshold	NOUN
taxlaw-2804	892	4	matter	matter	NOUN
taxlaw-2804	892	5	,	,	PUNCT
taxlaw-2804	892	6	it	it	PRON
taxlaw-2804	892	7	is	be	AUX
taxlaw-2804	892	8	useful	useful	ADJ
taxlaw-2804	892	9	to	to	PART
taxlaw-2804	892	10	differentiate	differentiate	VERB
taxlaw-2804	892	11	between	between	ADP
taxlaw-2804	892	12	two	two	NUM
taxlaw-2804	892	13	types	type	NOUN
taxlaw-2804	892	14	of	of	ADP
taxlaw-2804	892	15	complexity	complexity	NOUN
taxlaw-2804	892	16	,	,	PUNCT
taxlaw-2804	892	17	which	which	PRON
taxlaw-2804	892	18	i	i	PRON
taxlaw-2804	892	19	will	will	AUX
taxlaw-2804	892	20	label	label	VERB
taxlaw-2804	892	21	“	"	PUNCT
taxlaw-2804	892	22	ex	ex	X
taxlaw-2804	892	23	ante	ante	NOUN
taxlaw-2804	892	24	complexity	complexity	NOUN
taxlaw-2804	892	25	”	"	PUNCT
taxlaw-2804	892	26	and	and	CCONJ
taxlaw-2804	892	27	“	"	PUNCT
taxlaw-2804	892	28	ex	ex	X
taxlaw-2804	892	29	post	post	PROPN
taxlaw-2804	892	30	complexity	complexity	NOUN
taxlaw-2804	892	31	.	.	PUNCT
taxlaw-2804	892	32	”	"	PUNCT
taxlaw-2804	893	1	costs	cost	NOUN
taxlaw-2804	893	2	that	that	PRON
taxlaw-2804	893	3	follow	follow	VERB
taxlaw-2804	893	4	from	from	ADP
taxlaw-2804	893	5	ex	ex	PRON
taxlaw-2804	893	6	ante	ante	NOUN
taxlaw-2804	893	7	complexity	complexity	NOUN
taxlaw-2804	893	8	include	include	VERB
taxlaw-2804	893	9	:	:	PUNCT
taxlaw-2804	893	10	(	(	PUNCT
taxlaw-2804	893	11	1	1	X
taxlaw-2804	893	12	)	)	PUNCT
taxlaw-2804	893	13	the	the	DET
taxlaw-2804	893	14	costs	cost	NOUN
taxlaw-2804	893	15	that	that	PRON
taxlaw-2804	893	16	result	result	VERB
taxlaw-2804	893	17	from	from	ADP
taxlaw-2804	893	18	steps	step	NOUN
taxlaw-2804	893	19	taken	take	VERB
taxlaw-2804	893	20	by	by	ADP
taxlaw-2804	893	21	affected	affect	VERB
taxlaw-2804	893	22	persons	person	NOUN
taxlaw-2804	893	23	to	to	PART
taxlaw-2804	893	24	ensure	ensure	VERB
taxlaw-2804	893	25	that	that	SCONJ
taxlaw-2804	893	26	the	the	DET
taxlaw-2804	893	27	decisions	decision	NOUN
taxlaw-2804	893	28	they	they	PRON
taxlaw-2804	893	29	make	make	VERB
taxlaw-2804	893	30	concerning	concern	VERB
taxlaw-2804	893	31	future	future	ADJ
taxlaw-2804	893	32	activities	activity	NOUN
taxlaw-2804	893	33	are	be	AUX
taxlaw-2804	893	34	the	the	DET
taxlaw-2804	893	35	same	same	ADJ
taxlaw-2804	893	36	decisions	decision	NOUN
taxlaw-2804	893	37	that	that	PRON
taxlaw-2804	893	38	they	they	PRON
taxlaw-2804	893	39	would	would	AUX
taxlaw-2804	893	40	make	make	VERB
taxlaw-2804	893	41	if	if	SCONJ
taxlaw-2804	893	42	they	they	PRON
taxlaw-2804	893	43	fully	fully	ADV
taxlaw-2804	893	44	understood	understand	VERB
taxlaw-2804	893	45	the	the	DET
taxlaw-2804	893	46	implications	implication	NOUN
taxlaw-2804	893	47	of	of	ADP
taxlaw-2804	893	48	relevant	relevant	ADJ
taxlaw-2804	893	49	law	law	NOUN
taxlaw-2804	893	50	;	;	PUNCT
taxlaw-2804	893	51	and	and	CCONJ
taxlaw-2804	893	52	(	(	PUNCT
taxlaw-2804	893	53	2	2	X
taxlaw-2804	893	54	)	)	PUNCT
taxlaw-2804	893	55	the	the	DET
taxlaw-2804	893	56	costs	cost	NOUN
taxlaw-2804	893	57	that	that	PRON
taxlaw-2804	893	58	result	result	VERB
taxlaw-2804	893	59	because	because	SCONJ
taxlaw-2804	893	60	the	the	DET
taxlaw-2804	893	61	decisions	decision	NOUN
taxlaw-2804	893	62	that	that	PRON
taxlaw-2804	893	63	affected	affect	VERB
taxlaw-2804	893	64	persons	person	NOUN
taxlaw-2804	893	65	make	make	VERB
taxlaw-2804	893	66	concerning	concern	VERB
taxlaw-2804	893	67	future	future	ADJ
taxlaw-2804	893	68	activities	activity	NOUN
taxlaw-2804	893	69	are	be	AUX
taxlaw-2804	893	70	not	not	PART
taxlaw-2804	893	71	the	the	DET
taxlaw-2804	893	72	same	same	ADJ
taxlaw-2804	893	73	decisions	decision	NOUN
taxlaw-2804	893	74	that	that	PRON
taxlaw-2804	893	75	they	they	PRON
taxlaw-2804	893	76	would	would	AUX
taxlaw-2804	893	77	make	make	VERB
taxlaw-2804	893	78	if	if	SCONJ
taxlaw-2804	893	79	they	they	PRON
taxlaw-2804	893	80	fully	fully	ADV
taxlaw-2804	893	81	understood	understand	VERB
taxlaw-2804	893	82	the	the	DET
taxlaw-2804	893	83	implications	implication	NOUN
taxlaw-2804	893	84	of	of	ADP
taxlaw-2804	893	85	relevant	relevant	ADJ
taxlaw-2804	893	86	law	law	NOUN
taxlaw-2804	893	87	.	.	PUNCT
taxlaw-2804	894	1	others	other	NOUN
taxlaw-2804	894	2	have	have	AUX
taxlaw-2804	894	3	noted	note	VERB
taxlaw-2804	894	4	that	that	SCONJ
taxlaw-2804	894	5	rules	rule	NOUN
taxlaw-2804	894	6	that	that	PRON
taxlaw-2804	894	7	are	be	AUX
taxlaw-2804	894	8	not	not	PART
taxlaw-2804	894	9	well	well	ADV
taxlaw-2804	894	10	understood	understand	VERB
taxlaw-2804	894	11	are	be	AUX
taxlaw-2804	894	12	unlikely	unlikely	ADJ
taxlaw-2804	894	13	to	to	PART
taxlaw-2804	894	14	create	create	VERB
taxlaw-2804	894	15	the	the	DET
taxlaw-2804	894	16	incentives	incentive	NOUN
taxlaw-2804	894	17	that	that	PRON
taxlaw-2804	894	18	they	they	PRON
taxlaw-2804	894	19	are	be	AUX
taxlaw-2804	894	20	intended	intend	VERB
taxlaw-2804	894	21	to	to	PART
taxlaw-2804	894	22	produce	produce	VERB
taxlaw-2804	894	23	.	.	PUNCT
taxlaw-2804	895	1	120	120	NUM
taxlaw-2804	895	2	the	the	DET
taxlaw-2804	895	3	failure	failure	NOUN
taxlaw-2804	895	4	of	of	ADP
taxlaw-2804	895	5	misunderstood	misunderstood	ADJ
taxlaw-2804	895	6	rules	rule	NOUN
taxlaw-2804	895	7	to	to	PART
taxlaw-2804	895	8	create	create	VERB
taxlaw-2804	895	9	intended	intended	ADJ
taxlaw-2804	895	10	incentives	incentive	NOUN
taxlaw-2804	895	11	is	be	AUX
taxlaw-2804	895	12	an	an	DET
taxlaw-2804	895	13	example	example	NOUN
taxlaw-2804	895	14	of	of	ADP
taxlaw-2804	895	15	the	the	DET
taxlaw-2804	895	16	second	second	ADJ
taxlaw-2804	895	17	type	type	NOUN
taxlaw-2804	895	18	of	of	ADP
taxlaw-2804	895	19	cost	cost	NOUN
taxlaw-2804	895	20	just	just	ADV
taxlaw-2804	895	21	listed	list	VERB
taxlaw-2804	895	22	.	.	PUNCT
taxlaw-2804	896	1	costs	cost	NOUN
taxlaw-2804	896	2	that	that	PRON
taxlaw-2804	896	3	follow	follow	VERB
taxlaw-2804	896	4	from	from	ADP
taxlaw-2804	896	5	ex	ex	PRON
taxlaw-2804	896	6	post	post	NOUN
taxlaw-2804	896	7	complexity	complexity	NOUN
taxlaw-2804	896	8	include	include	VERB
taxlaw-2804	896	9	costs	cost	NOUN
taxlaw-2804	896	10	of	of	ADP
taxlaw-2804	896	11	assessing	assess	VERB
taxlaw-2804	896	12	consequences	consequence	NOUN
taxlaw-2804	896	13	of	of	ADP
taxlaw-2804	896	14	actions	action	NOUN
taxlaw-2804	896	15	already	already	ADV
taxlaw-2804	896	16	undertaken	undertake	VERB
taxlaw-2804	896	17	or	or	CCONJ
taxlaw-2804	896	18	complying	comply	VERB
taxlaw-2804	896	19	with	with	ADP
taxlaw-2804	896	20	any	any	DET
taxlaw-2804	896	21	requirements	requirement	NOUN
taxlaw-2804	896	22	to	to	PART
taxlaw-2804	896	23	report	report	VERB
taxlaw-2804	896	24	actions	action	NOUN
taxlaw-2804	896	25	already	already	ADV
taxlaw-2804	896	26	undertaken	undertake	VERB
taxlaw-2804	896	27	.	.	PUNCT
taxlaw-2804	897	1	in	in	ADP
taxlaw-2804	897	2	the	the	DET
taxlaw-2804	897	3	tax	tax	NOUN
taxlaw-2804	897	4	area	area	NOUN
taxlaw-2804	897	5	,	,	PUNCT
taxlaw-2804	897	6	one	one	NUM
taxlaw-2804	897	7	key	key	ADJ
taxlaw-2804	897	8	difference	difference	NOUN
taxlaw-2804	897	9	exists	exist	VERB
taxlaw-2804	897	10	between	between	ADP
taxlaw-2804	897	11	ex	ex	NOUN
taxlaw-2804	897	12	ante	ante	NOUN
taxlaw-2804	897	13	complexity	complexity	NOUN
taxlaw-2804	897	14	and	and	CCONJ
taxlaw-2804	897	15	ex	ex	ADJ
taxlaw-2804	897	16	post	post	NOUN
taxlaw-2804	897	17	complexity	complexity	NOUN
taxlaw-2804	897	18	.	.	PUNCT
taxlaw-2804	898	1	with	with	ADP
taxlaw-2804	898	2	respect	respect	NOUN
taxlaw-2804	898	3	to	to	ADP
taxlaw-2804	898	4	ex	ex	PRON
taxlaw-2804	898	5	ante	ante	NOUN
taxlaw-2804	898	6	complexity	complexity	NOUN
taxlaw-2804	898	7	,	,	PUNCT
taxlaw-2804	898	8	it	it	PRON
taxlaw-2804	898	9	may	may	AUX
taxlaw-2804	898	10	not	not	PART
taxlaw-2804	898	11	be	be	AUX
taxlaw-2804	898	12	clear	clear	ADJ
taxlaw-2804	898	13	to	to	ADP
taxlaw-2804	898	14	unsophisticated	unsophisticated	ADJ
taxlaw-2804	898	15	taxpayers	taxpayer	NOUN
taxlaw-2804	898	16	how	how	SCONJ
taxlaw-2804	898	17	altering	alter	VERB
taxlaw-2804	898	18	their	their	PRON
taxlaw-2804	898	19	behavior	behavior	NOUN
taxlaw-2804	898	20	could	could	AUX
taxlaw-2804	898	21	affect	affect	VERB
taxlaw-2804	898	22	their	their	PRON
taxlaw-2804	898	23	tax	tax	NOUN
taxlaw-2804	898	24	liability	liability	NOUN
taxlaw-2804	898	25	.	.	PUNCT
taxlaw-2804	899	1	therefore	therefore	ADV
taxlaw-2804	899	2	,	,	PUNCT
taxlaw-2804	899	3	unsophisticated	unsophisticated	ADJ
taxlaw-2804	899	4	taxpayers	taxpayer	NOUN
taxlaw-2804	899	5	may	may	AUX
taxlaw-2804	899	6	not	not	PART
taxlaw-2804	899	7	be	be	AUX
taxlaw-2804	899	8	likely	likely	ADJ
taxlaw-2804	899	9	to	to	PART
taxlaw-2804	899	10	seek	seek	VERB
taxlaw-2804	899	11	expert	expert	ADJ
taxlaw-2804	899	12	advice	advice	NOUN
taxlaw-2804	899	13	prior	prior	ADV
taxlaw-2804	899	14	to	to	ADP
taxlaw-2804	899	15	undertaking	undertake	VERB
taxlaw-2804	899	16	activities	activity	NOUN
taxlaw-2804	899	17	.	.	PUNCT
taxlaw-2804	900	1	with	with	ADP
taxlaw-2804	900	2	respect	respect	NOUN
taxlaw-2804	900	3	to	to	ADP
taxlaw-2804	900	4	ex	ex	ADJ
taxlaw-2804	900	5	post	post	NOUN
taxlaw-2804	900	6	complexity	complexity	NOUN
taxlaw-2804	900	7	,	,	PUNCT
taxlaw-2804	900	8	it	it	PRON
taxlaw-2804	900	9	generally	generally	ADV
taxlaw-2804	900	10	will	will	AUX
taxlaw-2804	900	11	be	be	AUX
taxlaw-2804	900	12	clear	clear	ADJ
taxlaw-2804	900	13	to	to	ADP
taxlaw-2804	900	14	taxpayers	taxpayer	NOUN
taxlaw-2804	900	15	that	that	SCONJ
taxlaw-2804	900	16	it	it	PRON
taxlaw-2804	900	17	is	be	AUX
taxlaw-2804	900	18	necessary	necessary	ADJ
taxlaw-2804	900	19	to	to	PART
taxlaw-2804	900	20	file	file	VERB
taxlaw-2804	900	21	tax	tax	NOUN
taxlaw-2804	900	22	returns	return	NOUN
taxlaw-2804	900	23	to	to	PART
taxlaw-2804	900	24	report	report	VERB
taxlaw-2804	900	25	the	the	DET
taxlaw-2804	900	26	results	result	NOUN
taxlaw-2804	900	27	of	of	ADP
taxlaw-2804	900	28	activities	activity	NOUN
taxlaw-2804	900	29	already	already	ADV
taxlaw-2804	900	30	undertaken	undertake	VERB
taxlaw-2804	900	31	.	.	PUNCT
taxlaw-2804	901	1	thus	thus	ADV
taxlaw-2804	901	2	,	,	PUNCT
taxlaw-2804	901	3	unsophisticated	unsophisticated	ADJ
taxlaw-2804	901	4	taxpayers	taxpayer	NOUN
taxlaw-2804	901	5	are	be	AUX
taxlaw-2804	901	6	likely	likely	ADJ
taxlaw-2804	901	7	to	to	PART
taxlaw-2804	901	8	be	be	AUX
taxlaw-2804	901	9	aware	aware	ADJ
taxlaw-2804	901	10	of	of	ADP
taxlaw-2804	901	11	the	the	DET
taxlaw-2804	901	12	need	need	NOUN
taxlaw-2804	901	13	to	to	PART
taxlaw-2804	901	14	seek	seek	VERB
taxlaw-2804	901	15	expert	expert	ADJ
taxlaw-2804	901	16	advice	advice	NOUN
taxlaw-2804	901	17	when	when	SCONJ
taxlaw-2804	901	18	preparing	prepare	VERB
taxlaw-2804	901	19	tax	tax	NOUN
taxlaw-2804	901	20	returns	return	NOUN
taxlaw-2804	901	21	.	.	PUNCT
taxlaw-2804	902	1	consequently	consequently	ADV
taxlaw-2804	902	2	,	,	PUNCT
taxlaw-2804	902	3	while	while	SCONJ
taxlaw-2804	902	4	there	there	PRON
taxlaw-2804	902	5	may	may	AUX
taxlaw-2804	902	6	be	be	AUX
taxlaw-2804	902	7	a	a	DET
taxlaw-2804	902	8	material	material	ADJ
taxlaw-2804	902	9	difference	difference	NOUN
taxlaw-2804	902	10	between	between	ADP
taxlaw-2804	902	11	unsophisticated	unsophisticated	ADJ
taxlaw-2804	902	12	partnerships	partnership	NOUN
taxlaw-2804	902	13	and	and	CCONJ
taxlaw-2804	902	14	sophisticated	sophisticated	ADJ
taxlaw-2804	902	15	partnerships	partnership	NOUN
taxlaw-2804	902	16	with	with	ADP
taxlaw-2804	902	17	respect	respect	NOUN
taxlaw-2804	902	18	to	to	ADP
taxlaw-2804	902	19	ex	ex	PRON
taxlaw-2804	902	20	ante	ante	NOUN
taxlaw-2804	902	21	complexity	complexity	NOUN
taxlaw-2804	902	22	(	(	PUNCT
taxlaw-2804	902	23	and	and	CCONJ
taxlaw-2804	902	24	therefore	therefore	ADV
taxlaw-2804	902	25	a	a	DET
taxlaw-2804	902	26	reason	reason	NOUN
taxlaw-2804	902	27	to	to	PART
taxlaw-2804	902	28	have	have	VERB
taxlaw-2804	902	29	particular	particular	ADJ
taxlaw-2804	902	30	concern	concern	NOUN
taxlaw-2804	902	31	for	for	ADP
taxlaw-2804	902	32	unsophisticated	unsophisticated	ADJ
taxlaw-2804	902	33	partnerships	partnership	NOUN
taxlaw-2804	902	34	with	with	ADP
taxlaw-2804	902	35	respect	respect	NOUN
taxlaw-2804	902	36	to	to	ADP
taxlaw-2804	902	37	this	this	DET
taxlaw-2804	902	38	type	type	NOUN
taxlaw-2804	902	39	of	of	ADP
taxlaw-2804	902	40	complexity	complexity	NOUN
taxlaw-2804	902	41	)	)	PUNCT
taxlaw-2804	902	42	,	,	PUNCT
taxlaw-2804	902	43	there	there	PRON
taxlaw-2804	902	44	is	be	VERB
taxlaw-2804	902	45	less	less	ADV
taxlaw-2804	902	46	likely	likely	ADJ
taxlaw-2804	902	47	to	to	PART
taxlaw-2804	902	48	be	be	AUX
taxlaw-2804	902	49	a	a	DET
taxlaw-2804	902	50	material	material	ADJ
taxlaw-2804	902	51	difference	difference	NOUN
taxlaw-2804	902	52	between	between	ADP
taxlaw-2804	902	53	unsophisticated	unsophisticated	ADJ
taxlaw-2804	902	54	partnerships	partnership	NOUN
taxlaw-2804	902	55	(	(	PUNCT
taxlaw-2804	902	56	who	who	PRON
taxlaw-2804	902	57	seek	seek	VERB
taxlaw-2804	902	58	expert	expert	ADJ
taxlaw-2804	902	59	advice	advice	NOUN
taxlaw-2804	902	60	)	)	PUNCT
taxlaw-2804	902	61	and	and	CCONJ
taxlaw-2804	902	62	sophisticated	sophisticated	ADJ
taxlaw-2804	902	63	partnerships	partnership	NOUN
taxlaw-2804	902	64	with	with	ADP
taxlaw-2804	902	65	120	120	NUM
taxlaw-2804	902	66	in	in	ADP
taxlaw-2804	902	67	other	other	ADJ
taxlaw-2804	902	68	words	word	NOUN
taxlaw-2804	902	69	,	,	PUNCT
taxlaw-2804	902	70	if	if	SCONJ
taxlaw-2804	902	71	people	people	NOUN
taxlaw-2804	902	72	do	do	AUX
taxlaw-2804	902	73	not	not	PART
taxlaw-2804	902	74	understand	understand	VERB
taxlaw-2804	902	75	a	a	DET
taxlaw-2804	902	76	rule	rule	NOUN
taxlaw-2804	902	77	,	,	PUNCT
taxlaw-2804	902	78	the	the	DET
taxlaw-2804	902	79	rule	rule	NOUN
taxlaw-2804	902	80	is	be	AUX
taxlaw-2804	902	81	not	not	PART
taxlaw-2804	902	82	likely	likely	ADJ
taxlaw-2804	902	83	to	to	PART
taxlaw-2804	902	84	affect	affect	VERB
taxlaw-2804	902	85	their	their	PRON
taxlaw-2804	902	86	behavior	behavior	NOUN
taxlaw-2804	902	87	in	in	ADP
taxlaw-2804	902	88	the	the	DET
taxlaw-2804	902	89	intended	intend	VERB
taxlaw-2804	902	90	manner	manner	NOUN
taxlaw-2804	902	91	.	.	PUNCT
taxlaw-2804	903	1	see	see	VERB
taxlaw-2804	903	2	,	,	PUNCT
taxlaw-2804	903	3	e.g.	e.g.	ADV
taxlaw-2804	903	4	,	,	PUNCT
taxlaw-2804	903	5	lawrence	lawrence	PROPN
taxlaw-2804	903	6	zelenak	zelenak	PROPN
taxlaw-2804	903	7	,	,	PUNCT
taxlaw-2804	903	8	complex	complex	ADJ
taxlaw-2804	903	9	tax	tax	NOUN
taxlaw-2804	903	10	legislation	legislation	NOUN
taxlaw-2804	903	11	in	in	ADP
taxlaw-2804	903	12	the	the	DET
taxlaw-2804	903	13	turbotax	turbotax	PROPN
taxlaw-2804	903	14	era	era	NOUN
taxlaw-2804	903	15	,	,	PUNCT
taxlaw-2804	903	16	1	1	NUM
taxlaw-2804	903	17	colum	colum	NOUN
taxlaw-2804	903	18	.	.	PUNCT
taxlaw-2804	904	1	j.	j.	PROPN
taxlaw-2804	904	2	tax	tax	PROPN
taxlaw-2804	904	3	l.	l.	PROPN
taxlaw-2804	904	4	91	91	NUM
taxlaw-2804	904	5	,	,	PUNCT
taxlaw-2804	904	6	103	103	NUM
taxlaw-2804	904	7	(	(	PUNCT
taxlaw-2804	904	8	2010	2010	NUM
taxlaw-2804	904	9	)	)	PUNCT
taxlaw-2804	904	10	(	(	PUNCT
taxlaw-2804	904	11	making	make	VERB
taxlaw-2804	904	12	the	the	DET
taxlaw-2804	904	13	argument	argument	NOUN
taxlaw-2804	904	14	in	in	ADP
taxlaw-2804	904	15	the	the	DET
taxlaw-2804	904	16	tax	tax	NOUN
taxlaw-2804	904	17	context	context	NOUN
taxlaw-2804	904	18	)	)	PUNCT
taxlaw-2804	904	19	;	;	PUNCT
taxlaw-2804	904	20	susan	susan	PROPN
taxlaw-2804	904	21	dynarski	dynarski	PROPN
taxlaw-2804	904	22	&	&	CCONJ
taxlaw-2804	904	23	judith	judith	PROPN
taxlaw-2804	904	24	scott	scott	PROPN
taxlaw-2804	904	25	-	-	PUNCT
taxlaw-2804	904	26	clayton	clayton	PROPN
taxlaw-2804	904	27	,	,	PUNCT
taxlaw-2804	904	28	the	the	DET
taxlaw-2804	904	29	cost	cost	NOUN
taxlaw-2804	904	30	of	of	ADP
taxlaw-2804	904	31	complexity	complexity	NOUN
taxlaw-2804	904	32	in	in	ADP
taxlaw-2804	904	33	federal	federal	ADJ
taxlaw-2804	904	34	student	student	NOUN
taxlaw-2804	904	35	aid	aid	NOUN
taxlaw-2804	904	36	:	:	PUNCT
taxlaw-2804	904	37	lessons	lesson	NOUN
taxlaw-2804	904	38	from	from	ADP
taxlaw-2804	904	39	optimal	optimal	ADJ
taxlaw-2804	904	40	tax	tax	NOUN
taxlaw-2804	904	41	theory	theory	NOUN
taxlaw-2804	904	42	and	and	CCONJ
taxlaw-2804	904	43	behavioral	behavioral	ADJ
taxlaw-2804	904	44	economics	economic	NOUN
taxlaw-2804	904	45	2	2	NUM
taxlaw-2804	904	46	,	,	PUNCT
taxlaw-2804	904	47	(	(	PUNCT
taxlaw-2804	904	48	harv	harv	PROPN
taxlaw-2804	904	49	.	.	PUNCT
taxlaw-2804	905	1	kennedy	kennedy	PROPN
taxlaw-2804	905	2	sch	sch	PROPN
taxlaw-2804	905	3	.	.	PROPN
taxlaw-2804	905	4	fac	fac	PROPN
taxlaw-2804	905	5	.	.	PUNCT
taxlaw-2804	905	6	research	research	NOUN
taxlaw-2804	905	7	working	working	PROPN
taxlaw-2804	905	8	paper	paper	NOUN
taxlaw-2804	905	9	series	series	NOUN
taxlaw-2804	905	10	,	,	PUNCT
taxlaw-2804	905	11	paper	paper	NOUN
taxlaw-2804	905	12	no	no	INTJ
taxlaw-2804	905	13	.	.	PUNCT
taxlaw-2804	906	1	rwp06	rwp06	PROPN
taxlaw-2804	906	2	-	-	PUNCT
taxlaw-2804	906	3	013	013	NUM
taxlaw-2804	906	4	,	,	PUNCT
taxlaw-2804	906	5	2006	2006	NUM
taxlaw-2804	906	6	)	)	PUNCT
taxlaw-2804	907	1	(	(	PUNCT
taxlaw-2804	907	2	making	make	VERB
taxlaw-2804	907	3	the	the	DET
taxlaw-2804	907	4	argument	argument	NOUN
taxlaw-2804	907	5	in	in	ADP
taxlaw-2804	907	6	the	the	DET
taxlaw-2804	907	7	context	context	NOUN
taxlaw-2804	907	8	of	of	ADP
taxlaw-2804	907	9	rules	rule	NOUN
taxlaw-2804	907	10	governing	govern	VERB
taxlaw-2804	907	11	federal	federal	ADJ
taxlaw-2804	907	12	student	student	NOUN
taxlaw-2804	907	13	aid	aid	NOUN
taxlaw-2804	907	14	)	)	PUNCT
taxlaw-2804	907	15	;	;	PUNCT
taxlaw-2804	907	16	austan	austan	PROPN
taxlaw-2804	907	17	goolsbee	goolsbee	PROPN
taxlaw-2804	907	18	,	,	PUNCT
taxlaw-2804	907	19	the	the	DET
taxlaw-2804	907	20	turbotax	turbotax	NOUN
taxlaw-2804	907	21	revolution	revolution	NOUN
taxlaw-2804	907	22	:	:	PUNCT
taxlaw-2804	907	23	can	can	AUX
taxlaw-2804	907	24	technology	technology	AUX
taxlaw-2804	907	25	solve	solve	VERB
taxlaw-2804	907	26	tax	tax	NOUN
taxlaw-2804	907	27	complexity	complexity	NOUN
taxlaw-2804	907	28	?	?	PUNCT
taxlaw-2804	907	29	,	,	PUNCT
taxlaw-2804	907	30	in	in	ADP
taxlaw-2804	907	31	the	the	DET
taxlaw-2804	907	32	crisis	crisis	NOUN
taxlaw-2804	907	33	in	in	ADP
taxlaw-2804	907	34	tax	tax	NOUN
taxlaw-2804	907	35	administration	administration	NOUN
taxlaw-2804	907	36	124	124	NUM
taxlaw-2804	907	37	,	,	PUNCT
taxlaw-2804	907	38	138	138	NUM
taxlaw-2804	907	39	(	(	PUNCT
taxlaw-2804	907	40	henry	henry	PROPN
taxlaw-2804	907	41	j.	j.	PROPN
taxlaw-2804	907	42	aaron	aaron	PROPN
taxlaw-2804	907	43	&	&	CCONJ
taxlaw-2804	907	44	joel	joel	PROPN
taxlaw-2804	907	45	slemrod	slemrod	PROPN
taxlaw-2804	907	46	eds	eds	PROPN
taxlaw-2804	907	47	.	.	PROPN
taxlaw-2804	907	48	,	,	PUNCT
taxlaw-2804	907	49	2004	2004	NUM
taxlaw-2804	907	50	)	)	PUNCT
taxlaw-2804	907	51	(	(	PUNCT
taxlaw-2804	907	52	making	make	VERB
taxlaw-2804	907	53	the	the	DET
taxlaw-2804	907	54	argument	argument	NOUN
taxlaw-2804	907	55	in	in	ADP
taxlaw-2804	907	56	the	the	DET
taxlaw-2804	907	57	tax	tax	NOUN
taxlaw-2804	907	58	context	context	NOUN
taxlaw-2804	907	59	)	)	PUNCT
taxlaw-2804	907	60	.	.	PUNCT
taxlaw-2804	908	1	in	in	ADP
taxlaw-2804	908	2	the	the	DET
taxlaw-2804	908	3	tax	tax	NOUN
taxlaw-2804	908	4	area	area	NOUN
taxlaw-2804	908	5	,	,	PUNCT
taxlaw-2804	908	6	scholars	scholar	NOUN
taxlaw-2804	908	7	have	have	AUX
taxlaw-2804	908	8	argued	argue	VERB
taxlaw-2804	908	9	that	that	SCONJ
taxlaw-2804	908	10	this	this	DET
taxlaw-2804	908	11	effect	effect	NOUN
taxlaw-2804	908	12	may	may	AUX
taxlaw-2804	908	13	,	,	PUNCT
taxlaw-2804	908	14	at	at	ADP
taxlaw-2804	908	15	times	time	NOUN
taxlaw-2804	908	16	,	,	PUNCT
taxlaw-2804	908	17	be	be	AUX
taxlaw-2804	908	18	a	a	DET
taxlaw-2804	908	19	positive	positive	ADJ
taxlaw-2804	908	20	consequence	consequence	NOUN
taxlaw-2804	908	21	of	of	ADP
taxlaw-2804	908	22	opaque	opaque	ADJ
taxlaw-2804	908	23	rules	rule	NOUN
taxlaw-2804	908	24	.	.	PUNCT
taxlaw-2804	909	1	sometimes	sometimes	ADV
taxlaw-2804	909	2	tax	tax	NOUN
taxlaw-2804	909	3	rules	rule	NOUN
taxlaw-2804	909	4	are	be	AUX
taxlaw-2804	909	5	intended	intend	VERB
taxlaw-2804	909	6	to	to	PART
taxlaw-2804	909	7	influence	influence	VERB
taxlaw-2804	909	8	behavior	behavior	NOUN
taxlaw-2804	909	9	,	,	PUNCT
taxlaw-2804	909	10	in	in	ADP
taxlaw-2804	909	11	which	which	DET
taxlaw-2804	909	12	case	case	NOUN
taxlaw-2804	909	13	it	it	PRON
taxlaw-2804	909	14	is	be	AUX
taxlaw-2804	909	15	crucial	crucial	ADJ
taxlaw-2804	909	16	for	for	SCONJ
taxlaw-2804	909	17	the	the	DET
taxlaw-2804	909	18	rules	rule	NOUN
taxlaw-2804	909	19	to	to	PART
taxlaw-2804	909	20	be	be	AUX
taxlaw-2804	909	21	well	well	ADV
taxlaw-2804	909	22	understood	understand	VERB
taxlaw-2804	909	23	.	.	PUNCT
taxlaw-2804	910	1	sometimes	sometimes	ADV
taxlaw-2804	910	2	tax	tax	NOUN
taxlaw-2804	910	3	rules	rule	NOUN
taxlaw-2804	910	4	are	be	AUX
taxlaw-2804	910	5	intended	intend	VERB
taxlaw-2804	910	6	to	to	PART
taxlaw-2804	910	7	generate	generate	VERB
taxlaw-2804	910	8	revenue	revenue	NOUN
taxlaw-2804	910	9	with	with	ADP
taxlaw-2804	910	10	as	as	ADV
taxlaw-2804	910	11	little	little	ADJ
taxlaw-2804	910	12	distortion	distortion	NOUN
taxlaw-2804	910	13	of	of	ADP
taxlaw-2804	910	14	behavior	behavior	NOUN
taxlaw-2804	910	15	as	as	ADP
taxlaw-2804	910	16	possible	possible	ADJ
taxlaw-2804	910	17	,	,	PUNCT
taxlaw-2804	910	18	in	in	ADP
taxlaw-2804	910	19	which	which	DET
taxlaw-2804	910	20	case	case	NOUN
taxlaw-2804	910	21	opaque	opaque	ADJ
taxlaw-2804	910	22	rules	rule	NOUN
taxlaw-2804	910	23	might	might	AUX
taxlaw-2804	910	24	reduce	reduce	VERB
taxlaw-2804	910	25	distortions	distortion	NOUN
taxlaw-2804	910	26	.	.	PUNCT
taxlaw-2804	911	1	see	see	VERB
taxlaw-2804	911	2	,	,	PUNCT
taxlaw-2804	911	3	e.g.	e.g.	ADV
taxlaw-2804	911	4	,	,	PUNCT
taxlaw-2804	911	5	brian	brian	PROPN
taxlaw-2804	911	6	galle	galle	PROPN
taxlaw-2804	911	7	,	,	PUNCT
taxlaw-2804	911	8	hidden	hide	VERB
taxlaw-2804	911	9	taxes	taxis	NOUN
taxlaw-2804	911	10	,	,	PUNCT
taxlaw-2804	911	11	87	87	NUM
taxlaw-2804	911	12	wash	wash	NOUN
taxlaw-2804	911	13	.	.	PUNCT
taxlaw-2804	912	1	u.	u.	PROPN
taxlaw-2804	912	2	l.	l.	PROPN
taxlaw-2804	912	3	rev	rev	PROPN
taxlaw-2804	912	4	.	.	PROPN
taxlaw-2804	912	5	59	59	NUM
taxlaw-2804	912	6	passim	passim	NOUN
taxlaw-2804	912	7	(	(	PUNCT
taxlaw-2804	912	8	2009	2009	NUM
taxlaw-2804	912	9	)	)	PUNCT
taxlaw-2804	912	10	;	;	PUNCT
taxlaw-2804	912	11	goolsbee	goolsbee	PROPN
taxlaw-2804	912	12	,	,	PUNCT
taxlaw-2804	912	13	supra	supra	NOUN
taxlaw-2804	912	14	at	at	ADP
taxlaw-2804	912	15	138	138	NUM
taxlaw-2804	912	16	;	;	PUNCT
taxlaw-2804	912	17	deborah	deborah	PROPN
taxlaw-2804	912	18	schenk	schenk	PROPN
taxlaw-2804	912	19	,	,	PUNCT
taxlaw-2804	912	20	exploiting	exploit	VERB
taxlaw-2804	912	21	the	the	DET
taxlaw-2804	912	22	salience	salience	NOUN
taxlaw-2804	912	23	bias	bias	NOUN
taxlaw-2804	912	24	in	in	ADP
taxlaw-2804	912	25	designing	design	VERB
taxlaw-2804	912	26	taxes	taxis	NOUN
taxlaw-2804	912	27	22	22	NUM
taxlaw-2804	912	28	-	-	SYM
taxlaw-2804	912	29	23	23	NUM
taxlaw-2804	912	30	(	(	PUNCT
taxlaw-2804	912	31	n.y.u	n.y.u	NOUN
taxlaw-2804	912	32	.	.	PUNCT
taxlaw-2804	912	33	law	law	PROPN
taxlaw-2804	912	34	&	&	CCONJ
taxlaw-2804	912	35	econ	econ	PROPN
taxlaw-2804	912	36	.	.	PROPN
taxlaw-2804	912	37	,	,	PUNCT
taxlaw-2804	912	38	working	work	VERB
taxlaw-2804	912	39	paper	paper	NOUN
taxlaw-2804	912	40	no	no	INTJ
taxlaw-2804	912	41	.	.	NOUN
taxlaw-2804	912	42	233	233	NUM
taxlaw-2804	912	43	,	,	PUNCT
taxlaw-2804	912	44	2010	2010	NUM
taxlaw-2804	912	45	)	)	PUNCT
taxlaw-2804	912	46	.	.	PUNCT
taxlaw-2804	913	1	286	286	NUM
taxlaw-2804	913	2	columbia	columbia	PROPN
taxlaw-2804	913	3	journal	journal	NOUN
taxlaw-2804	913	4	of	of	ADP
taxlaw-2804	913	5	tax	tax	NOUN
taxlaw-2804	913	6	law	law	NOUN
taxlaw-2804	913	7	[	[	X
taxlaw-2804	913	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	913	9	respect	respect	NOUN
taxlaw-2804	913	10	to	to	ADP
taxlaw-2804	913	11	ex	ex	ADJ
taxlaw-2804	913	12	post	post	NOUN
taxlaw-2804	913	13	complexity	complexity	NOUN
taxlaw-2804	913	14	.	.	PUNCT
taxlaw-2804	914	1	therefore	therefore	ADV
taxlaw-2804	914	2	,	,	PUNCT
taxlaw-2804	914	3	there	there	PRON
taxlaw-2804	914	4	is	be	VERB
taxlaw-2804	914	5	no	no	DET
taxlaw-2804	914	6	reason	reason	NOUN
taxlaw-2804	914	7	why	why	SCONJ
taxlaw-2804	914	8	ex	ex	PRON
taxlaw-2804	914	9	post	post	NOUN
taxlaw-2804	914	10	complexity	complexity	NOUN
taxlaw-2804	914	11	would	would	AUX
taxlaw-2804	914	12	burden	burden	VERB
taxlaw-2804	914	13	unsophisticated	unsophisticated	ADJ
taxlaw-2804	914	14	partnerships	partnership	NOUN
taxlaw-2804	914	15	more	more	ADV
taxlaw-2804	914	16	severely	severely	ADV
taxlaw-2804	914	17	than	than	ADP
taxlaw-2804	914	18	sophisticated	sophisticated	ADJ
taxlaw-2804	914	19	partnerships	partnership	NOUN
taxlaw-2804	914	20	.	.	PUNCT
taxlaw-2804	915	1	121	121	NUM
taxlaw-2804	915	2	if	if	SCONJ
taxlaw-2804	915	3	anything	anything	PRON
taxlaw-2804	915	4	,	,	PUNCT
taxlaw-2804	915	5	sophisticated	sophisticated	ADJ
taxlaw-2804	915	6	partnerships	partnership	NOUN
taxlaw-2804	915	7	may	may	AUX
taxlaw-2804	915	8	incur	incur	VERB
taxlaw-2804	915	9	higher	high	ADJ
taxlaw-2804	915	10	costs	cost	NOUN
taxlaw-2804	915	11	related	relate	VERB
taxlaw-2804	915	12	to	to	ADP
taxlaw-2804	915	13	ex	ex	ADJ
taxlaw-2804	915	14	post	post	NOUN
taxlaw-2804	915	15	complexity	complexity	NOUN
taxlaw-2804	915	16	because	because	SCONJ
taxlaw-2804	915	17	it	it	PRON
taxlaw-2804	915	18	may	may	AUX
taxlaw-2804	915	19	be	be	AUX
taxlaw-2804	915	20	more	more	ADV
taxlaw-2804	915	21	difficult	difficult	ADJ
taxlaw-2804	915	22	to	to	PART
taxlaw-2804	915	23	determine	determine	VERB
taxlaw-2804	915	24	the	the	DET
taxlaw-2804	915	25	tax	tax	NOUN
taxlaw-2804	915	26	consequences	consequence	NOUN
taxlaw-2804	915	27	of	of	ADP
taxlaw-2804	915	28	complicated	complicated	ADJ
taxlaw-2804	915	29	fact	fact	NOUN
taxlaw-2804	915	30	patterns	pattern	NOUN
taxlaw-2804	915	31	typical	typical	ADJ
taxlaw-2804	915	32	of	of	ADP
taxlaw-2804	915	33	sophisticated	sophisticated	ADJ
taxlaw-2804	915	34	partnerships	partnership	NOUN
taxlaw-2804	915	35	.	.	PUNCT
taxlaw-2804	916	1	122	122	NUM
taxlaw-2804	916	2	this	this	DET
taxlaw-2804	916	3	part	part	NOUN
taxlaw-2804	916	4	elaborates	elaborate	VERB
taxlaw-2804	916	5	on	on	ADP
taxlaw-2804	916	6	the	the	DET
taxlaw-2804	916	7	foregoing	forego	VERB
taxlaw-2804	916	8	discussion	discussion	NOUN
taxlaw-2804	916	9	by	by	ADP
taxlaw-2804	916	10	describing	describe	VERB
taxlaw-2804	916	11	factors	factor	NOUN
taxlaw-2804	916	12	that	that	PRON
taxlaw-2804	916	13	contribute	contribute	VERB
taxlaw-2804	916	14	to	to	ADP
taxlaw-2804	916	15	each	each	DET
taxlaw-2804	916	16	type	type	NOUN
taxlaw-2804	916	17	of	of	ADP
taxlaw-2804	916	18	complexity	complexity	NOUN
taxlaw-2804	916	19	or	or	CCONJ
taxlaw-2804	916	20	mitigate	mitigate	VERB
taxlaw-2804	916	21	each	each	DET
taxlaw-2804	916	22	type	type	NOUN
taxlaw-2804	916	23	of	of	ADP
taxlaw-2804	916	24	complexity	complexity	NOUN
taxlaw-2804	916	25	.	.	PUNCT
taxlaw-2804	917	1	123	123	NUM
taxlaw-2804	917	2	a.	a.	NOUN
taxlaw-2804	917	3	ease	ease	NOUN
taxlaw-2804	917	4	with	with	ADP
taxlaw-2804	917	5	which	which	PRON
taxlaw-2804	917	6	otherwise	otherwise	ADV
taxlaw-2804	917	7	complex	complex	ADJ
taxlaw-2804	917	8	rules	rule	NOUN
taxlaw-2804	917	9	are	be	AUX
taxlaw-2804	917	10	avoided	avoid	VERB
taxlaw-2804	917	11	as	as	ADP
taxlaw-2804	917	12	a	a	DET
taxlaw-2804	917	13	mitigating	mitigating	NOUN
taxlaw-2804	917	14	factor	factor	NOUN
taxlaw-2804	917	15	the	the	DET
taxlaw-2804	917	16	ease	ease	NOUN
taxlaw-2804	917	17	with	with	ADP
taxlaw-2804	917	18	which	which	PRON
taxlaw-2804	917	19	otherwise	otherwise	ADV
taxlaw-2804	917	20	complex	complex	ADJ
taxlaw-2804	917	21	rules	rule	NOUN
taxlaw-2804	917	22	can	can	AUX
taxlaw-2804	917	23	be	be	AUX
taxlaw-2804	917	24	avoided	avoid	VERB
taxlaw-2804	917	25	can	can	AUX
taxlaw-2804	917	26	mitigate	mitigate	VERB
taxlaw-2804	917	27	both	both	DET
taxlaw-2804	917	28	ex	ex	NOUN
taxlaw-2804	917	29	ante	ante	NOUN
taxlaw-2804	917	30	complexity	complexity	NOUN
taxlaw-2804	917	31	and	and	CCONJ
taxlaw-2804	917	32	ex	ex	ADJ
taxlaw-2804	917	33	post	post	NOUN
taxlaw-2804	917	34	complexity	complexity	NOUN
taxlaw-2804	917	35	.	.	PUNCT
taxlaw-2804	918	1	in	in	ADP
taxlaw-2804	918	2	other	other	ADJ
taxlaw-2804	918	3	words	word	NOUN
taxlaw-2804	918	4	,	,	PUNCT
taxlaw-2804	918	5	a	a	DET
taxlaw-2804	918	6	rule	rule	NOUN
taxlaw-2804	918	7	that	that	PRON
taxlaw-2804	918	8	raises	raise	VERB
taxlaw-2804	918	9	thorny	thorny	ADJ
taxlaw-2804	918	10	issues	issue	NOUN
taxlaw-2804	918	11	when	when	SCONJ
taxlaw-2804	918	12	it	it	PRON
taxlaw-2804	918	13	applies	apply	VERB
taxlaw-2804	918	14	does	do	AUX
taxlaw-2804	918	15	not	not	PART
taxlaw-2804	918	16	meaningfully	meaningfully	ADV
taxlaw-2804	918	17	contribute	contribute	VERB
taxlaw-2804	918	18	to	to	ADP
taxlaw-2804	918	19	complexity	complexity	NOUN
taxlaw-2804	918	20	if	if	SCONJ
taxlaw-2804	918	21	simple	simple	ADJ
taxlaw-2804	918	22	steps	step	NOUN
taxlaw-2804	918	23	can	can	AUX
taxlaw-2804	918	24	121	121	NUM
taxlaw-2804	918	25	ex	ex	X
taxlaw-2804	918	26	post	post	NOUN
taxlaw-2804	918	27	complexity	complexity	NOUN
taxlaw-2804	918	28	might	might	AUX
taxlaw-2804	918	29	represent	represent	VERB
taxlaw-2804	918	30	a	a	DET
taxlaw-2804	918	31	special	special	ADJ
taxlaw-2804	918	32	concern	concern	NOUN
taxlaw-2804	918	33	for	for	ADP
taxlaw-2804	918	34	a	a	DET
taxlaw-2804	918	35	particular	particular	ADJ
taxlaw-2804	918	36	type	type	NOUN
taxlaw-2804	918	37	of	of	ADP
taxlaw-2804	918	38	partnership	partnership	NOUN
taxlaw-2804	918	39	,	,	PUNCT
taxlaw-2804	918	40	namely	namely	ADV
taxlaw-2804	918	41	a	a	DET
taxlaw-2804	918	42	small	small	ADJ
taxlaw-2804	918	43	partnership	partnership	NOUN
taxlaw-2804	918	44	,	,	PUNCT
taxlaw-2804	918	45	since	since	ADV
taxlaw-2804	918	46	,	,	PUNCT
taxlaw-2804	918	47	given	give	VERB
taxlaw-2804	918	48	the	the	DET
taxlaw-2804	918	49	relatively	relatively	ADV
taxlaw-2804	918	50	fixed	fix	VERB
taxlaw-2804	918	51	nature	nature	NOUN
taxlaw-2804	918	52	of	of	ADP
taxlaw-2804	918	53	costs	cost	NOUN
taxlaw-2804	918	54	related	relate	VERB
taxlaw-2804	918	55	to	to	ADP
taxlaw-2804	918	56	ex	ex	ADJ
taxlaw-2804	918	57	post	post	NOUN
taxlaw-2804	918	58	complexity	complexity	NOUN
taxlaw-2804	918	59	,	,	PUNCT
taxlaw-2804	918	60	such	such	ADJ
taxlaw-2804	918	61	costs	cost	NOUN
taxlaw-2804	918	62	could	could	AUX
taxlaw-2804	918	63	impose	impose	VERB
taxlaw-2804	918	64	a	a	DET
taxlaw-2804	918	65	larger	large	ADJ
taxlaw-2804	918	66	relative	relative	ADJ
taxlaw-2804	918	67	burden	burden	NOUN
taxlaw-2804	918	68	on	on	ADP
taxlaw-2804	918	69	small	small	ADJ
taxlaw-2804	918	70	partnerships	partnership	NOUN
taxlaw-2804	918	71	.	.	PUNCT
taxlaw-2804	919	1	however	however	ADV
taxlaw-2804	919	2	,	,	PUNCT
taxlaw-2804	919	3	small	small	ADJ
taxlaw-2804	919	4	partnerships	partnership	NOUN
taxlaw-2804	919	5	are	be	AUX
taxlaw-2804	919	6	not	not	PART
taxlaw-2804	919	7	necessarily	necessarily	ADV
taxlaw-2804	919	8	unsophisticated	unsophisticated	ADJ
taxlaw-2804	919	9	partnerships	partnership	NOUN
taxlaw-2804	919	10	.	.	PUNCT
taxlaw-2804	920	1	122	122	NUM
taxlaw-2804	920	2	in	in	ADP
taxlaw-2804	920	3	particular	particular	ADJ
taxlaw-2804	920	4	,	,	PUNCT
taxlaw-2804	920	5	while	while	SCONJ
taxlaw-2804	920	6	many	many	ADJ
taxlaw-2804	920	7	people	people	NOUN
taxlaw-2804	920	8	have	have	AUX
taxlaw-2804	920	9	remarked	remark	VERB
taxlaw-2804	920	10	on	on	ADP
taxlaw-2804	920	11	the	the	DET
taxlaw-2804	920	12	admitted	admit	VERB
taxlaw-2804	920	13	complexity	complexity	NOUN
taxlaw-2804	920	14	of	of	ADP
taxlaw-2804	920	15	partnership	partnership	NOUN
taxlaw-2804	920	16	tax	tax	NOUN
taxlaw-2804	920	17	,	,	PUNCT
taxlaw-2804	920	18	some	some	PRON
taxlaw-2804	920	19	of	of	ADP
taxlaw-2804	920	20	the	the	DET
taxlaw-2804	920	21	most	most	ADV
taxlaw-2804	920	22	technically	technically	ADV
taxlaw-2804	920	23	difficult	difficult	ADJ
taxlaw-2804	920	24	rules	rule	NOUN
taxlaw-2804	920	25	can	can	AUX
taxlaw-2804	920	26	be	be	AUX
taxlaw-2804	920	27	avoided	avoid	VERB
taxlaw-2804	920	28	by	by	ADP
taxlaw-2804	920	29	simple	simple	ADJ
taxlaw-2804	920	30	partnerships	partnership	NOUN
taxlaw-2804	920	31	.	.	PUNCT
taxlaw-2804	921	1	see	see	VERB
taxlaw-2804	921	2	,	,	PUNCT
taxlaw-2804	921	3	e.g.	e.g.	ADV
taxlaw-2804	921	4	,	,	PUNCT
taxlaw-2804	921	5	philip	philip	PROPN
taxlaw-2804	921	6	f.	f.	PROPN
taxlaw-2804	921	7	postlewaite	postlewaite	PROPN
taxlaw-2804	921	8	,	,	PUNCT
taxlaw-2804	921	9	i	i	PRON
taxlaw-2804	921	10	come	come	VERB
taxlaw-2804	921	11	to	to	PART
taxlaw-2804	921	12	bury	bury	VERB
taxlaw-2804	921	13	subchapter	subchapter	NOUN
taxlaw-2804	921	14	k	k	NOUN
taxlaw-2804	921	15	,	,	PUNCT
taxlaw-2804	921	16	not	not	PART
taxlaw-2804	921	17	to	to	PART
taxlaw-2804	921	18	praise	praise	VERB
taxlaw-2804	921	19	it	it	PRON
taxlaw-2804	921	20	,	,	PUNCT
taxlaw-2804	921	21	54	54	NUM
taxlaw-2804	921	22	tax	tax	NOUN
taxlaw-2804	921	23	law	law	NOUN
taxlaw-2804	921	24	.	.	PUNCT
taxlaw-2804	922	1	451	451	NUM
taxlaw-2804	922	2	,	,	PUNCT
taxlaw-2804	922	3	474	474	NUM
taxlaw-2804	922	4	(	(	PUNCT
taxlaw-2804	922	5	2001	2001	NUM
taxlaw-2804	922	6	)	)	PUNCT
taxlaw-2804	922	7	(	(	PUNCT
taxlaw-2804	922	8	stating	state	VERB
taxlaw-2804	922	9	that	that	SCONJ
taxlaw-2804	922	10	an	an	DET
taxlaw-2804	922	11	a.l.i	a.l.i	NOUN
taxlaw-2804	922	12	.	.	PUNCT
taxlaw-2804	923	1	report	report	NOUN
taxlaw-2804	923	2	regarding	regard	VERB
taxlaw-2804	923	3	taxation	taxation	NOUN
taxlaw-2804	923	4	of	of	ADP
taxlaw-2804	923	5	private	private	ADJ
taxlaw-2804	923	6	business	business	NOUN
taxlaw-2804	923	7	that	that	PRON
taxlaw-2804	923	8	criticizes	criticize	VERB
taxlaw-2804	923	9	the	the	DET
taxlaw-2804	923	10	complexity	complexity	NOUN
taxlaw-2804	923	11	of	of	ADP
taxlaw-2804	923	12	partnership	partnership	NOUN
taxlaw-2804	923	13	tax	tax	NOUN
taxlaw-2804	923	14	law	law	NOUN
taxlaw-2804	923	15	“	"	PUNCT
taxlaw-2804	923	16	ignores	ignore	VERB
taxlaw-2804	923	17	the	the	DET
taxlaw-2804	923	18	simplicity	simplicity	NOUN
taxlaw-2804	923	19	of	of	ADP
taxlaw-2804	923	20	subchapter	subchapter	NOUN
taxlaw-2804	923	21	k	k	PROPN
taxlaw-2804	923	22	in	in	ADP
taxlaw-2804	923	23	simple	simple	ADJ
taxlaw-2804	923	24	business	business	NOUN
taxlaw-2804	923	25	arrangements	arrangement	NOUN
taxlaw-2804	923	26	”	"	PUNCT
taxlaw-2804	923	27	and	and	CCONJ
taxlaw-2804	923	28	citing	cite	VERB
taxlaw-2804	923	29	to	to	ADP
taxlaw-2804	923	30	the	the	DET
taxlaw-2804	923	31	fact	fact	NOUN
taxlaw-2804	923	32	that	that	SCONJ
taxlaw-2804	923	33	very	very	ADV
taxlaw-2804	923	34	simple	simple	ADJ
taxlaw-2804	923	35	partnerships	partnership	NOUN
taxlaw-2804	923	36	can	can	AUX
taxlaw-2804	923	37	avoid	avoid	VERB
taxlaw-2804	923	38	analysis	analysis	NOUN
taxlaw-2804	923	39	of	of	ADP
taxlaw-2804	923	40	technical	technical	ADJ
taxlaw-2804	923	41	rules	rule	NOUN
taxlaw-2804	923	42	specifying	specify	VERB
taxlaw-2804	923	43	when	when	SCONJ
taxlaw-2804	923	44	allocations	allocation	NOUN
taxlaw-2804	923	45	have	have	VERB
taxlaw-2804	923	46	“	"	PUNCT
taxlaw-2804	923	47	economic	economic	ADJ
taxlaw-2804	923	48	effect	effect	NOUN
taxlaw-2804	923	49	”	"	PUNCT
taxlaw-2804	923	50	if	if	SCONJ
taxlaw-2804	923	51	they	they	PRON
taxlaw-2804	923	52	comply	comply	VERB
taxlaw-2804	923	53	with	with	ADP
taxlaw-2804	923	54	the	the	DET
taxlaw-2804	923	55	“	"	PUNCT
taxlaw-2804	923	56	economic	economic	ADJ
taxlaw-2804	923	57	effect	effect	NOUN
taxlaw-2804	923	58	equivalence	equivalence	NOUN
taxlaw-2804	923	59	”	"	PUNCT
taxlaw-2804	923	60	test	test	NOUN
taxlaw-2804	923	61	)	)	PUNCT
taxlaw-2804	923	62	.	.	PUNCT
taxlaw-2804	924	1	sections	section	NOUN
taxlaw-2804	924	2	704(c	704(c	NOUN
taxlaw-2804	924	3	)	)	PUNCT
taxlaw-2804	924	4	and	and	CCONJ
taxlaw-2804	924	5	754	754	NUM
taxlaw-2804	924	6	are	be	AUX
taxlaw-2804	924	7	additional	additional	ADJ
taxlaw-2804	924	8	examples	example	NOUN
taxlaw-2804	924	9	of	of	ADP
taxlaw-2804	924	10	partnership	partnership	NOUN
taxlaw-2804	924	11	tax	tax	NOUN
taxlaw-2804	924	12	rules	rule	NOUN
taxlaw-2804	924	13	that	that	PRON
taxlaw-2804	924	14	tend	tend	VERB
taxlaw-2804	924	15	to	to	PART
taxlaw-2804	924	16	become	become	VERB
taxlaw-2804	924	17	more	more	ADV
taxlaw-2804	924	18	computationally	computationally	ADV
taxlaw-2804	924	19	complex	complex	ADJ
taxlaw-2804	924	20	when	when	SCONJ
taxlaw-2804	924	21	applied	apply	VERB
taxlaw-2804	924	22	to	to	ADP
taxlaw-2804	924	23	complicated	complicated	ADJ
taxlaw-2804	924	24	partnerships	partnership	NOUN
taxlaw-2804	924	25	.	.	PUNCT
taxlaw-2804	925	1	section	section	NOUN
taxlaw-2804	925	2	704(c	704(c	PROPN
taxlaw-2804	925	3	)	)	PUNCT
taxlaw-2804	925	4	(	(	PUNCT
taxlaw-2804	925	5	or	or	CCONJ
taxlaw-2804	925	6	,	,	PUNCT
taxlaw-2804	925	7	more	more	ADV
taxlaw-2804	925	8	precisely	precisely	ADV
taxlaw-2804	925	9	,	,	PUNCT
taxlaw-2804	925	10	reverse	reverse	VERB
taxlaw-2804	925	11	§	§	PROPN
taxlaw-2804	925	12	704(c	704(c	PROPN
taxlaw-2804	925	13	)	)	PUNCT
taxlaw-2804	925	14	)	)	PUNCT
taxlaw-2804	925	15	is	be	AUX
taxlaw-2804	925	16	most	most	ADV
taxlaw-2804	925	17	difficult	difficult	ADJ
taxlaw-2804	925	18	to	to	PART
taxlaw-2804	925	19	apply	apply	VERB
taxlaw-2804	925	20	to	to	ADP
taxlaw-2804	925	21	a	a	DET
taxlaw-2804	925	22	partnership	partnership	NOUN
taxlaw-2804	925	23	,	,	PUNCT
taxlaw-2804	925	24	such	such	ADJ
taxlaw-2804	925	25	as	as	ADP
taxlaw-2804	925	26	a	a	DET
taxlaw-2804	925	27	hedge	hedge	NOUN
taxlaw-2804	925	28	fund	fund	NOUN
taxlaw-2804	925	29	,	,	PUNCT
taxlaw-2804	925	30	that	that	PRON
taxlaw-2804	925	31	holds	hold	VERB
taxlaw-2804	925	32	a	a	DET
taxlaw-2804	925	33	large	large	ADJ
taxlaw-2804	925	34	number	number	NOUN
taxlaw-2804	925	35	of	of	ADP
taxlaw-2804	925	36	assets	asset	NOUN
taxlaw-2804	925	37	and	and	CCONJ
taxlaw-2804	925	38	that	that	PRON
taxlaw-2804	925	39	admits	admit	VERB
taxlaw-2804	925	40	different	different	ADJ
taxlaw-2804	925	41	partners	partner	NOUN
taxlaw-2804	925	42	over	over	ADP
taxlaw-2804	925	43	time	time	NOUN
taxlaw-2804	925	44	who	who	PRON
taxlaw-2804	925	45	buy	buy	VERB
taxlaw-2804	925	46	into	into	ADP
taxlaw-2804	925	47	the	the	DET
taxlaw-2804	925	48	partnership	partnership	NOUN
taxlaw-2804	925	49	based	base	VERB
taxlaw-2804	925	50	on	on	ADP
taxlaw-2804	925	51	the	the	DET
taxlaw-2804	925	52	value	value	NOUN
taxlaw-2804	925	53	of	of	ADP
taxlaw-2804	925	54	its	its	PRON
taxlaw-2804	925	55	assets	asset	NOUN
taxlaw-2804	925	56	at	at	ADP
taxlaw-2804	925	57	the	the	DET
taxlaw-2804	925	58	time	time	NOUN
taxlaw-2804	925	59	they	they	PRON
taxlaw-2804	925	60	join	join	VERB
taxlaw-2804	925	61	.	.	PUNCT
taxlaw-2804	926	1	relief	relief	NOUN
taxlaw-2804	926	2	for	for	ADP
taxlaw-2804	926	3	this	this	DET
taxlaw-2804	926	4	complexity	complexity	NOUN
taxlaw-2804	926	5	is	be	AUX
taxlaw-2804	926	6	granted	grant	VERB
taxlaw-2804	926	7	by	by	ADP
taxlaw-2804	926	8	allowing	allow	VERB
taxlaw-2804	926	9	securities	security	NOUN
taxlaw-2804	926	10	partnerships	partnership	NOUN
taxlaw-2804	926	11	to	to	PART
taxlaw-2804	926	12	apply	apply	VERB
taxlaw-2804	926	13	reverse	reverse	ADJ
taxlaw-2804	926	14	§	§	PROPN
taxlaw-2804	926	15	704(c	704(c	PROPN
taxlaw-2804	926	16	)	)	PUNCT
taxlaw-2804	926	17	on	on	ADP
taxlaw-2804	926	18	an	an	DET
taxlaw-2804	926	19	aggregate	aggregate	ADJ
taxlaw-2804	926	20	basis	basis	NOUN
taxlaw-2804	926	21	.	.	PUNCT
taxlaw-2804	927	1	see	see	VERB
taxlaw-2804	927	2	supra	supra	PROPN
taxlaw-2804	927	3	notes	note	VERB
taxlaw-2804	927	4	67	67	NUM
taxlaw-2804	927	5	70	70	NUM
taxlaw-2804	927	6	and	and	CCONJ
taxlaw-2804	927	7	accompanying	accompany	VERB
taxlaw-2804	927	8	text	text	NOUN
taxlaw-2804	927	9	.	.	PUNCT
taxlaw-2804	928	1	however	however	ADV
taxlaw-2804	928	2	,	,	PUNCT
taxlaw-2804	928	3	as	as	ADP
taxlaw-2804	928	4	a	a	DET
taxlaw-2804	928	5	demonstration	demonstration	NOUN
taxlaw-2804	928	6	of	of	ADP
taxlaw-2804	928	7	their	their	PRON
taxlaw-2804	928	8	ability	ability	NOUN
taxlaw-2804	928	9	to	to	PART
taxlaw-2804	928	10	cope	cope	VERB
taxlaw-2804	928	11	with	with	ADP
taxlaw-2804	928	12	complexity	complexity	NOUN
taxlaw-2804	928	13	,	,	PUNCT
taxlaw-2804	928	14	many	many	ADJ
taxlaw-2804	928	15	securities	security	NOUN
taxlaw-2804	928	16	partnerships	partnership	NOUN
taxlaw-2804	928	17	use	use	VERB
taxlaw-2804	928	18	an	an	DET
taxlaw-2804	928	19	asset	asset	NOUN
taxlaw-2804	928	20	-	-	PUNCT
taxlaw-2804	928	21	by	by	ADP
taxlaw-2804	928	22	-	-	PUNCT
taxlaw-2804	928	23	asset	asset	NOUN
taxlaw-2804	928	24	method	method	NOUN
taxlaw-2804	928	25	even	even	ADV
taxlaw-2804	928	26	though	though	SCONJ
taxlaw-2804	928	27	they	they	PRON
taxlaw-2804	928	28	would	would	AUX
taxlaw-2804	928	29	be	be	AUX
taxlaw-2804	928	30	allowed	allow	VERB
taxlaw-2804	928	31	to	to	PART
taxlaw-2804	928	32	use	use	VERB
taxlaw-2804	928	33	the	the	DET
taxlaw-2804	928	34	theoretically	theoretically	ADV
taxlaw-2804	928	35	simpler	simple	ADJ
taxlaw-2804	928	36	aggregate	aggregate	ADJ
taxlaw-2804	928	37	method	method	NOUN
taxlaw-2804	928	38	.	.	PUNCT
taxlaw-2804	929	1	see	see	VERB
taxlaw-2804	929	2	scharfstein	scharfstein	PROPN
taxlaw-2804	929	3	,	,	PUNCT
taxlaw-2804	929	4	supra	supra	PROPN
taxlaw-2804	929	5	note	note	PROPN
taxlaw-2804	929	6	58	58	NUM
taxlaw-2804	929	7	,	,	PUNCT
taxlaw-2804	929	8	at	at	ADP
taxlaw-2804	929	9	94	94	NUM
taxlaw-2804	929	10	(	(	PUNCT
taxlaw-2804	929	11	“	"	PUNCT
taxlaw-2804	929	12	[	[	X
taxlaw-2804	929	13	a	a	X
taxlaw-2804	929	14	]	]	X
taxlaw-2804	929	15	substantial	substantial	ADJ
taxlaw-2804	929	16	number	number	NOUN
taxlaw-2804	929	17	of	of	ADP
taxlaw-2804	929	18	securities	security	NOUN
taxlaw-2804	929	19	partnerships	partnership	NOUN
taxlaw-2804	929	20	now	now	ADV
taxlaw-2804	929	21	use	use	VERB
taxlaw-2804	929	22	asset	asset	NOUN
taxlaw-2804	929	23	-	-	PUNCT
taxlaw-2804	929	24	by	by	ADP
taxlaw-2804	929	25	-	-	PUNCT
taxlaw-2804	929	26	asset	asset	NOUN
taxlaw-2804	929	27	tracking	tracking	NOUN
taxlaw-2804	929	28	.	.	PUNCT
taxlaw-2804	930	1	this	this	PRON
taxlaw-2804	930	2	is	be	AUX
taxlaw-2804	930	3	made	make	VERB
taxlaw-2804	930	4	feasible	feasible	ADJ
taxlaw-2804	930	5	by	by	ADP
taxlaw-2804	930	6	the	the	DET
taxlaw-2804	930	7	availability	availability	NOUN
taxlaw-2804	930	8	of	of	ADP
taxlaw-2804	930	9	computer	computer	NOUN
taxlaw-2804	930	10	programs	program	NOUN
taxlaw-2804	930	11	designed	design	VERB
taxlaw-2804	930	12	for	for	ADP
taxlaw-2804	930	13	this	this	DET
taxlaw-2804	930	14	purpose	purpose	NOUN
taxlaw-2804	930	15	and	and	CCONJ
taxlaw-2804	930	16	the	the	DET
taxlaw-2804	930	17	declining	decline	VERB
taxlaw-2804	930	18	cost	cost	NOUN
taxlaw-2804	930	19	of	of	ADP
taxlaw-2804	930	20	computer	computer	NOUN
taxlaw-2804	930	21	usage	usage	NOUN
taxlaw-2804	930	22	.	.	PUNCT
taxlaw-2804	931	1	in	in	ADP
taxlaw-2804	931	2	particular	particular	ADJ
taxlaw-2804	931	3	,	,	PUNCT
taxlaw-2804	931	4	assetby	assetby	NOUN
taxlaw-2804	931	5	-	-	PUNCT
taxlaw-2804	931	6	asset	asset	NOUN
taxlaw-2804	931	7	tracking	tracking	NOUN
taxlaw-2804	931	8	is	be	AUX
taxlaw-2804	931	9	rapidly	rapidly	ADV
taxlaw-2804	931	10	becoming	become	VERB
taxlaw-2804	931	11	the	the	DET
taxlaw-2804	931	12	norm	norm	NOUN
taxlaw-2804	931	13	among	among	ADP
taxlaw-2804	931	14	major	major	ADJ
taxlaw-2804	931	15	securities	security	NOUN
taxlaw-2804	931	16	partnerships	partnership	NOUN
taxlaw-2804	931	17	with	with	ADP
taxlaw-2804	931	18	high	high	ADJ
taxlaw-2804	931	19	minimum	minimum	ADJ
taxlaw-2804	931	20	investments	investment	NOUN
taxlaw-2804	931	21	(	(	PUNCT
taxlaw-2804	931	22	e.g.	e.g.	ADV
taxlaw-2804	931	23	,	,	PUNCT
taxlaw-2804	931	24	$	$	SYM
taxlaw-2804	931	25	1	1	NUM
taxlaw-2804	931	26	million	million	NUM
taxlaw-2804	931	27	or	or	CCONJ
taxlaw-2804	931	28	more	more	ADJ
taxlaw-2804	931	29	)	)	PUNCT
taxlaw-2804	931	30	.	.	PUNCT
taxlaw-2804	931	31	”	"	PUNCT
taxlaw-2804	931	32	)	)	PUNCT
taxlaw-2804	931	33	.	.	PUNCT
taxlaw-2804	932	1	likewise	likewise	ADV
taxlaw-2804	932	2	,	,	PUNCT
taxlaw-2804	932	3	basis	basis	NOUN
taxlaw-2804	932	4	adjustments	adjustment	NOUN
taxlaw-2804	932	5	are	be	AUX
taxlaw-2804	932	6	the	the	DET
taxlaw-2804	932	7	most	most	ADV
taxlaw-2804	932	8	difficult	difficult	ADJ
taxlaw-2804	932	9	to	to	PART
taxlaw-2804	932	10	apply	apply	VERB
taxlaw-2804	932	11	to	to	ADP
taxlaw-2804	932	12	a	a	DET
taxlaw-2804	932	13	partnership	partnership	NOUN
taxlaw-2804	932	14	that	that	PRON
taxlaw-2804	932	15	holds	hold	VERB
taxlaw-2804	932	16	a	a	DET
taxlaw-2804	932	17	large	large	ADJ
taxlaw-2804	932	18	number	number	NOUN
taxlaw-2804	932	19	of	of	ADP
taxlaw-2804	932	20	assets	asset	NOUN
taxlaw-2804	932	21	and	and	CCONJ
taxlaw-2804	932	22	in	in	ADP
taxlaw-2804	932	23	which	which	PRON
taxlaw-2804	932	24	interests	interest	NOUN
taxlaw-2804	932	25	are	be	AUX
taxlaw-2804	932	26	transferred	transfer	VERB
taxlaw-2804	932	27	frequently	frequently	ADV
taxlaw-2804	932	28	.	.	PUNCT
taxlaw-2804	933	1	the	the	DET
taxlaw-2804	933	2	a.l.i	a.l.i	PROPN
taxlaw-2804	933	3	.	.	PUNCT
taxlaw-2804	934	1	and	and	CCONJ
taxlaw-2804	934	2	congress	congress	PROPN
taxlaw-2804	934	3	have	have	AUX
taxlaw-2804	934	4	recognized	recognize	VERB
taxlaw-2804	934	5	this	this	DET
taxlaw-2804	934	6	fact	fact	NOUN
taxlaw-2804	934	7	.	.	PUNCT
taxlaw-2804	935	1	see	see	VERB
taxlaw-2804	935	2	supra	supra	PROPN
taxlaw-2804	935	3	notes	note	NOUN
taxlaw-2804	935	4	105	105	NUM
taxlaw-2804	935	5	and	and	CCONJ
taxlaw-2804	935	6	111	111	NUM
taxlaw-2804	935	7	and	and	CCONJ
taxlaw-2804	935	8	accompanying	accompanying	ADJ
taxlaw-2804	935	9	text	text	NOUN
taxlaw-2804	935	10	.	.	PUNCT
taxlaw-2804	936	1	123	123	NUM
taxlaw-2804	936	2	a	a	DET
taxlaw-2804	936	3	number	number	NOUN
taxlaw-2804	936	4	of	of	ADP
taxlaw-2804	936	5	factors	factor	NOUN
taxlaw-2804	936	6	contribute	contribute	VERB
taxlaw-2804	936	7	to	to	ADP
taxlaw-2804	936	8	complexity	complexity	NOUN
taxlaw-2804	936	9	or	or	CCONJ
taxlaw-2804	936	10	mitigate	mitigate	VERB
taxlaw-2804	936	11	complexity	complexity	NOUN
taxlaw-2804	936	12	.	.	PUNCT
taxlaw-2804	937	1	factors	factor	NOUN
taxlaw-2804	937	2	of	of	ADP
taxlaw-2804	937	3	particular	particular	ADJ
taxlaw-2804	937	4	importance	importance	NOUN
taxlaw-2804	937	5	for	for	ADP
taxlaw-2804	937	6	the	the	DET
taxlaw-2804	937	7	analysis	analysis	NOUN
taxlaw-2804	937	8	in	in	ADP
taxlaw-2804	937	9	part	part	NOUN
taxlaw-2804	937	10	vii	vii	PROPN
taxlaw-2804	937	11	are	be	AUX
taxlaw-2804	937	12	discussed	discuss	VERB
taxlaw-2804	937	13	below	below	ADV
taxlaw-2804	937	14	.	.	PUNCT
taxlaw-2804	938	1	it	it	PRON
taxlaw-2804	938	2	is	be	AUX
taxlaw-2804	938	3	possible	possible	ADJ
taxlaw-2804	938	4	to	to	PART
taxlaw-2804	938	5	label	label	VERB
taxlaw-2804	938	6	factors	factor	NOUN
taxlaw-2804	938	7	that	that	PRON
taxlaw-2804	938	8	influence	influence	VERB
taxlaw-2804	938	9	complexity	complexity	NOUN
taxlaw-2804	938	10	differently	differently	ADV
taxlaw-2804	938	11	or	or	CCONJ
taxlaw-2804	938	12	categorize	categorize	VERB
taxlaw-2804	938	13	concepts	concept	NOUN
taxlaw-2804	938	14	relevant	relevant	ADJ
taxlaw-2804	938	15	to	to	ADP
taxlaw-2804	938	16	complexity	complexity	NOUN
taxlaw-2804	938	17	under	under	ADP
taxlaw-2804	938	18	the	the	DET
taxlaw-2804	938	19	heading	heading	NOUN
taxlaw-2804	938	20	of	of	ADP
taxlaw-2804	938	21	different	different	ADJ
taxlaw-2804	938	22	factors	factor	NOUN
taxlaw-2804	938	23	.	.	PUNCT
taxlaw-2804	939	1	see	see	VERB
taxlaw-2804	939	2	,	,	PUNCT
taxlaw-2804	939	3	e.g.	e.g.	ADV
taxlaw-2804	939	4	,	,	PUNCT
taxlaw-2804	939	5	peter	peter	PROPN
taxlaw-2804	939	6	h.	h.	PROPN
taxlaw-2804	939	7	schuck	schuck	PROPN
taxlaw-2804	939	8	,	,	PUNCT
taxlaw-2804	939	9	legal	legal	ADJ
taxlaw-2804	939	10	complexity	complexity	NOUN
taxlaw-2804	939	11	:	:	PUNCT
taxlaw-2804	939	12	some	some	DET
taxlaw-2804	939	13	causes	cause	NOUN
taxlaw-2804	939	14	,	,	PUNCT
taxlaw-2804	939	15	consequences	consequence	NOUN
taxlaw-2804	939	16	,	,	PUNCT
taxlaw-2804	939	17	and	and	CCONJ
taxlaw-2804	939	18	cures	cure	NOUN
taxlaw-2804	939	19	,	,	PUNCT
taxlaw-2804	939	20	42	42	NUM
taxlaw-2804	939	21	duke	duke	PROPN
taxlaw-2804	939	22	l.	l.	PROPN
taxlaw-2804	939	23	j.	j.	PROPN
taxlaw-2804	939	24	1	1	PROPN
taxlaw-2804	939	25	passim	passim	PROPN
taxlaw-2804	939	26	(	(	PUNCT
taxlaw-2804	939	27	1992	1992	NUM
taxlaw-2804	939	28	)	)	PUNCT
taxlaw-2804	939	29	.	.	PUNCT
taxlaw-2804	940	1	the	the	DET
taxlaw-2804	940	2	factors	factor	NOUN
taxlaw-2804	940	3	listed	list	VERB
taxlaw-2804	940	4	in	in	ADP
taxlaw-2804	940	5	this	this	DET
taxlaw-2804	940	6	paper	paper	NOUN
taxlaw-2804	940	7	are	be	AUX
taxlaw-2804	940	8	used	use	VERB
taxlaw-2804	940	9	as	as	ADP
taxlaw-2804	940	10	a	a	DET
taxlaw-2804	940	11	helpful	helpful	ADJ
taxlaw-2804	940	12	framework	framework	NOUN
taxlaw-2804	940	13	to	to	PART
taxlaw-2804	940	14	demonstrate	demonstrate	VERB
taxlaw-2804	940	15	each	each	PRON
taxlaw-2804	940	16	of	of	ADP
taxlaw-2804	940	17	the	the	DET
taxlaw-2804	940	18	ways	way	NOUN
taxlaw-2804	940	19	in	in	ADP
taxlaw-2804	940	20	which	which	PRON
taxlaw-2804	940	21	the	the	DET
taxlaw-2804	940	22	proposed	propose	VERB
taxlaw-2804	940	23	reforms	reform	NOUN
taxlaw-2804	940	24	might	might	AUX
taxlaw-2804	940	25	affect	affect	VERB
taxlaw-2804	940	26	complexity	complexity	NOUN
taxlaw-2804	940	27	.	.	PUNCT
taxlaw-2804	941	1	using	use	VERB
taxlaw-2804	941	2	a	a	DET
taxlaw-2804	941	3	different	different	ADJ
taxlaw-2804	941	4	framework	framework	NOUN
taxlaw-2804	941	5	should	should	AUX
taxlaw-2804	941	6	not	not	PART
taxlaw-2804	941	7	alter	alter	VERB
taxlaw-2804	941	8	the	the	DET
taxlaw-2804	941	9	ultimate	ultimate	ADJ
taxlaw-2804	941	10	conclusion	conclusion	NOUN
taxlaw-2804	941	11	that	that	SCONJ
taxlaw-2804	941	12	the	the	DET
taxlaw-2804	941	13	proposed	propose	VERB
taxlaw-2804	941	14	reforms	reform	NOUN
taxlaw-2804	941	15	would	would	AUX
taxlaw-2804	941	16	promote	promote	VERB
taxlaw-2804	941	17	simplicity	simplicity	NOUN
taxlaw-2804	941	18	,	,	PUNCT
taxlaw-2804	941	19	in	in	ADP
taxlaw-2804	941	20	some	some	DET
taxlaw-2804	941	21	respects	respect	NOUN
taxlaw-2804	941	22	,	,	PUNCT
taxlaw-2804	941	23	and	and	CCONJ
taxlaw-2804	941	24	at	at	ADP
taxlaw-2804	941	25	least	least	ADJ
taxlaw-2804	941	26	not	not	PART
taxlaw-2804	941	27	further	further	ADJ
taxlaw-2804	941	28	complexity	complexity	NOUN
taxlaw-2804	941	29	,	,	PUNCT
taxlaw-2804	941	30	in	in	ADP
taxlaw-2804	941	31	other	other	ADJ
taxlaw-2804	941	32	respects	respect	NOUN
taxlaw-2804	941	33	.	.	PUNCT
taxlaw-2804	942	1	for	for	ADP
taxlaw-2804	942	2	example	example	NOUN
taxlaw-2804	942	3	,	,	PUNCT
taxlaw-2804	942	4	professor	professor	NOUN
taxlaw-2804	942	5	schuck	schuck	NOUN
taxlaw-2804	942	6	lists	list	VERB
taxlaw-2804	942	7	four	four	NUM
taxlaw-2804	942	8	factors	factor	NOUN
taxlaw-2804	942	9	that	that	PRON
taxlaw-2804	942	10	contribute	contribute	VERB
taxlaw-2804	942	11	to	to	ADP
taxlaw-2804	942	12	legal	legal	ADJ
taxlaw-2804	942	13	complexity	complexity	NOUN
taxlaw-2804	942	14	:	:	PUNCT
taxlaw-2804	942	15	(	(	PUNCT
taxlaw-2804	942	16	1	1	X
taxlaw-2804	942	17	)	)	PUNCT
taxlaw-2804	942	18	density	density	NOUN
taxlaw-2804	942	19	(	(	PUNCT
taxlaw-2804	942	20	which	which	PRON
taxlaw-2804	942	21	exists	exist	VERB
taxlaw-2804	942	22	when	when	SCONJ
taxlaw-2804	942	23	understanding	understand	VERB
taxlaw-2804	942	24	the	the	DET
taxlaw-2804	942	25	rules	rule	NOUN
taxlaw-2804	942	26	that	that	PRON
taxlaw-2804	942	27	apply	apply	VERB
taxlaw-2804	942	28	in	in	ADP
taxlaw-2804	942	29	a	a	DET
taxlaw-2804	942	30	given	give	VERB
taxlaw-2804	942	31	context	context	NOUN
taxlaw-2804	942	32	requires	require	VERB
taxlaw-2804	942	33	the	the	DET
taxlaw-2804	942	34	expertise	expertise	NOUN
taxlaw-2804	942	35	of	of	ADP
taxlaw-2804	942	36	a	a	DET
taxlaw-2804	942	37	wide	wide	ADJ
taxlaw-2804	942	38	variety	variety	NOUN
taxlaw-2804	942	39	of	of	ADP
taxlaw-2804	942	40	legal	legal	ADJ
taxlaw-2804	942	41	specialties	specialty	NOUN
taxlaw-2804	942	42	)	)	PUNCT
taxlaw-2804	942	43	,	,	PUNCT
taxlaw-2804	942	44	(	(	PUNCT
taxlaw-2804	942	45	2	2	X
taxlaw-2804	942	46	)	)	PUNCT
taxlaw-2804	942	47	technicality	technicality	NOUN
taxlaw-2804	942	48	(	(	PUNCT
taxlaw-2804	942	49	which	which	PRON
taxlaw-2804	942	50	exists	exist	VERB
taxlaw-2804	942	51	when	when	SCONJ
taxlaw-2804	942	52	understanding	understanding	NOUN
taxlaw-2804	942	53	and	and	CCONJ
taxlaw-2804	942	54	applying	apply	VERB
taxlaw-2804	942	55	rules	rule	NOUN
taxlaw-2804	942	56	requires	require	VERB
taxlaw-2804	942	57	special	special	ADJ
taxlaw-2804	942	58	sophistication	sophistication	NOUN
taxlaw-2804	942	59	and	and	CCONJ
taxlaw-2804	942	60	expertise	expertise	NOUN
taxlaw-2804	942	61	)	)	PUNCT
taxlaw-2804	942	62	,	,	PUNCT
taxlaw-2804	942	63	(	(	PUNCT
taxlaw-2804	942	64	3	3	X
taxlaw-2804	942	65	)	)	PUNCT
taxlaw-2804	942	66	differentiation	differentiation	NOUN
taxlaw-2804	942	67	(	(	PUNCT
taxlaw-2804	942	68	which	which	PRON
taxlaw-2804	942	69	exists	exist	VERB
taxlaw-2804	942	70	when	when	SCONJ
taxlaw-2804	942	71	applicable	applicable	ADJ
taxlaw-2804	942	72	rules	rule	NOUN
taxlaw-2804	942	73	are	be	AUX
taxlaw-2804	942	74	provided	provide	VERB
taxlaw-2804	942	75	by	by	ADP
taxlaw-2804	942	76	different	different	ADJ
taxlaw-2804	942	77	sources	source	NOUN
taxlaw-2804	942	78	that	that	PRON
taxlaw-2804	942	79	have	have	VERB
taxlaw-2804	942	80	different	different	ADJ
taxlaw-2804	942	81	bases	basis	NOUN
taxlaw-2804	942	82	for	for	ADP
taxlaw-2804	942	83	legitimacy	legitimacy	NOUN
taxlaw-2804	942	84	–	–	PUNCT
taxlaw-2804	942	85	such	such	ADJ
taxlaw-2804	942	86	as	as	ADP
taxlaw-2804	942	87	statutes	statute	NOUN
taxlaw-2804	942	88	and	and	CCONJ
taxlaw-2804	942	89	common	common	ADJ
taxlaw-2804	942	90	law	law	NOUN
taxlaw-2804	942	91	)	)	PUNCT
taxlaw-2804	942	92	,	,	PUNCT
taxlaw-2804	942	93	and	and	CCONJ
taxlaw-2804	942	94	(	(	PUNCT
taxlaw-2804	942	95	4	4	X
taxlaw-2804	942	96	)	)	PUNCT
taxlaw-2804	942	97	indeterminacy	indeterminacy	NOUN
taxlaw-2804	942	98	or	or	CCONJ
taxlaw-2804	942	99	uncertainty	uncertainty	NOUN
taxlaw-2804	942	100	.	.	PUNCT
taxlaw-2804	943	1	i	i	PRON
taxlaw-2804	943	2	d.	d.	PROPN
taxlaw-2804	943	3	at	at	ADP
taxlaw-2804	943	4	3	3	NUM
taxlaw-2804	943	5	-	-	SYM
taxlaw-2804	943	6	4	4	NUM
taxlaw-2804	943	7	.	.	PUNCT
taxlaw-2804	944	1	if	if	SCONJ
taxlaw-2804	944	2	the	the	DET
taxlaw-2804	944	3	proposed	propose	VERB
taxlaw-2804	944	4	reforms	reform	NOUN
taxlaw-2804	944	5	were	be	AUX
taxlaw-2804	944	6	analyzed	analyze	VERB
taxlaw-2804	944	7	under	under	ADP
taxlaw-2804	944	8	this	this	DET
taxlaw-2804	944	9	framework	framework	NOUN
taxlaw-2804	944	10	,	,	PUNCT
taxlaw-2804	944	11	they	they	PRON
taxlaw-2804	944	12	would	would	AUX
taxlaw-2804	944	13	have	have	VERB
taxlaw-2804	944	14	no	no	DET
taxlaw-2804	944	15	meaningful	meaningful	ADJ
taxlaw-2804	944	16	impact	impact	NOUN
taxlaw-2804	944	17	on	on	ADP
taxlaw-2804	944	18	factors	factor	NOUN
taxlaw-2804	944	19	(	(	PUNCT
taxlaw-2804	944	20	1	1	NUM
taxlaw-2804	944	21	)	)	PUNCT
taxlaw-2804	944	22	through	through	ADP
taxlaw-2804	944	23	(	(	PUNCT
taxlaw-2804	944	24	3	3	NUM
taxlaw-2804	944	25	)	)	PUNCT
taxlaw-2804	944	26	,	,	PUNCT
taxlaw-2804	944	27	and	and	CCONJ
taxlaw-2804	944	28	they	they	PRON
taxlaw-2804	944	29	would	would	AUX
taxlaw-2804	944	30	reduce	reduce	VERB
taxlaw-2804	944	31	uncertainty	uncertainty	NOUN
taxlaw-2804	944	32	.	.	PUNCT
taxlaw-2804	945	1	2011	2011	NUM
taxlaw-2804	945	2	]	]	PUNCT
taxlaw-2804	945	3	making	make	VERB
taxlaw-2804	945	4	partnerships	partnership	NOUN
taxlaw-2804	945	5	work	work	VERB
taxlaw-2804	945	6	for	for	ADP
taxlaw-2804	945	7	mom	mom	NOUN
taxlaw-2804	945	8	and	and	CCONJ
taxlaw-2804	945	9	pop	pop	NOUN
taxlaw-2804	945	10	and	and	CCONJ
taxlaw-2804	945	11	everyone	everyone	PRON
taxlaw-2804	945	12	else	else	ADV
taxlaw-2804	945	13	287	287	NUM
taxlaw-2804	945	14	be	be	AUX
taxlaw-2804	945	15	taken	take	VERB
taxlaw-2804	945	16	to	to	PART
taxlaw-2804	945	17	ensure	ensure	VERB
taxlaw-2804	945	18	that	that	SCONJ
taxlaw-2804	945	19	the	the	DET
taxlaw-2804	945	20	rule	rule	NOUN
taxlaw-2804	945	21	does	do	AUX
taxlaw-2804	945	22	not	not	PART
taxlaw-2804	945	23	apply	apply	VERB
taxlaw-2804	945	24	.	.	PUNCT
taxlaw-2804	946	1	124	124	NUM
taxlaw-2804	946	2	this	this	DET
taxlaw-2804	946	3	principle	principle	NOUN
taxlaw-2804	946	4	is	be	AUX
taxlaw-2804	946	5	relevant	relevant	ADJ
taxlaw-2804	946	6	generally	generally	ADV
taxlaw-2804	946	7	as	as	ADV
taxlaw-2804	946	8	well	well	ADV
taxlaw-2804	946	9	as	as	ADP
taxlaw-2804	946	10	in	in	ADP
taxlaw-2804	946	11	tax	tax	NOUN
taxlaw-2804	946	12	.	.	PUNCT
taxlaw-2804	947	1	with	with	ADP
taxlaw-2804	947	2	regard	regard	NOUN
taxlaw-2804	947	3	to	to	ADP
taxlaw-2804	947	4	ex	ex	PRON
taxlaw-2804	947	5	ante	ante	NOUN
taxlaw-2804	947	6	complexity	complexity	NOUN
taxlaw-2804	947	7	,	,	PUNCT
taxlaw-2804	947	8	if	if	SCONJ
taxlaw-2804	947	9	it	it	PRON
taxlaw-2804	947	10	were	be	AUX
taxlaw-2804	947	11	difficult	difficult	ADJ
taxlaw-2804	947	12	to	to	PART
taxlaw-2804	947	13	determine	determine	VERB
taxlaw-2804	947	14	the	the	DET
taxlaw-2804	947	15	effects	effect	NOUN
taxlaw-2804	947	16	of	of	ADP
taxlaw-2804	947	17	a	a	DET
taxlaw-2804	947	18	rule	rule	NOUN
taxlaw-2804	947	19	on	on	ADP
taxlaw-2804	947	20	future	future	ADJ
taxlaw-2804	947	21	activities	activity	NOUN
taxlaw-2804	947	22	but	but	CCONJ
taxlaw-2804	947	23	simple	simple	ADJ
taxlaw-2804	947	24	to	to	PART
taxlaw-2804	947	25	adjust	adjust	VERB
taxlaw-2804	947	26	the	the	DET
taxlaw-2804	947	27	future	future	ADJ
taxlaw-2804	947	28	activities	activity	NOUN
taxlaw-2804	947	29	to	to	PART
taxlaw-2804	947	30	ensure	ensure	VERB
taxlaw-2804	947	31	that	that	SCONJ
taxlaw-2804	947	32	a	a	DET
taxlaw-2804	947	33	clearer	clear	ADJ
taxlaw-2804	947	34	rule	rule	NOUN
taxlaw-2804	947	35	applies	applie	NOUN
taxlaw-2804	947	36	,	,	PUNCT
taxlaw-2804	947	37	overall	overall	ADV
taxlaw-2804	947	38	ex	ex	X
taxlaw-2804	947	39	ante	ante	NOUN
taxlaw-2804	947	40	complexity	complexity	NOUN
taxlaw-2804	947	41	would	would	AUX
taxlaw-2804	947	42	be	be	AUX
taxlaw-2804	947	43	fairly	fairly	ADV
taxlaw-2804	947	44	low	low	ADJ
taxlaw-2804	947	45	.	.	PUNCT
taxlaw-2804	948	1	in	in	ADP
taxlaw-2804	948	2	tax	tax	NOUN
taxlaw-2804	948	3	,	,	PUNCT
taxlaw-2804	948	4	for	for	ADP
taxlaw-2804	948	5	example	example	NOUN
taxlaw-2804	948	6	,	,	PUNCT
taxlaw-2804	948	7	under	under	ADP
taxlaw-2804	948	8	the	the	DET
taxlaw-2804	948	9	treasury	treasury	NOUN
taxlaw-2804	948	10	regulations	regulation	NOUN
taxlaw-2804	948	11	that	that	PRON
taxlaw-2804	948	12	govern	govern	VERB
taxlaw-2804	948	13	how	how	SCONJ
taxlaw-2804	948	14	entities	entity	NOUN
taxlaw-2804	948	15	are	be	AUX
taxlaw-2804	948	16	classified	classify	VERB
taxlaw-2804	948	17	for	for	ADP
taxlaw-2804	948	18	tax	tax	NOUN
taxlaw-2804	948	19	purposes	purpose	NOUN
taxlaw-2804	948	20	(	(	PUNCT
taxlaw-2804	948	21	the	the	DET
taxlaw-2804	948	22	“	"	PUNCT
taxlaw-2804	948	23	check	check	VERB
taxlaw-2804	948	24	-	-	PUNCT
taxlaw-2804	948	25	the	the	DET
taxlaw-2804	948	26	-	-	PUNCT
taxlaw-2804	948	27	box	box	NOUN
taxlaw-2804	948	28	regulations	regulation	NOUN
taxlaw-2804	948	29	”	"	PUNCT
taxlaw-2804	948	30	)	)	PUNCT
taxlaw-2804	948	31	,	,	PUNCT
taxlaw-2804	948	32	certain	certain	ADJ
taxlaw-2804	948	33	entities	entity	NOUN
taxlaw-2804	948	34	are	be	AUX
taxlaw-2804	948	35	eligible	eligible	ADJ
taxlaw-2804	948	36	to	to	PART
taxlaw-2804	948	37	elect	elect	VERB
taxlaw-2804	948	38	whether	whether	SCONJ
taxlaw-2804	948	39	they	they	PRON
taxlaw-2804	948	40	will	will	AUX
taxlaw-2804	948	41	be	be	AUX
taxlaw-2804	948	42	treated	treat	VERB
taxlaw-2804	948	43	as	as	ADP
taxlaw-2804	948	44	pass	pass	NOUN
taxlaw-2804	948	45	-	-	PUNCT
taxlaw-2804	948	46	through	through	ADP
taxlaw-2804	948	47	entities	entity	NOUN
taxlaw-2804	948	48	or	or	CCONJ
taxlaw-2804	948	49	corporations	corporation	NOUN
taxlaw-2804	948	50	for	for	ADP
taxlaw-2804	948	51	u.s	u.s	PROPN
taxlaw-2804	948	52	.	.	PROPN
taxlaw-2804	948	53	tax	tax	NOUN
taxlaw-2804	948	54	purposes	purpose	NOUN
taxlaw-2804	948	55	.	.	PUNCT
taxlaw-2804	949	1	125	125	NUM
taxlaw-2804	949	2	if	if	SCONJ
taxlaw-2804	949	3	an	an	DET
taxlaw-2804	949	4	entity	entity	NOUN
taxlaw-2804	949	5	that	that	PRON
taxlaw-2804	949	6	is	be	AUX
taxlaw-2804	949	7	eligible	eligible	ADJ
taxlaw-2804	949	8	to	to	PART
taxlaw-2804	949	9	elect	elect	VERB
taxlaw-2804	949	10	its	its	PRON
taxlaw-2804	949	11	classification	classification	NOUN
taxlaw-2804	949	12	does	do	AUX
taxlaw-2804	949	13	not	not	PART
taxlaw-2804	949	14	file	file	VERB
taxlaw-2804	949	15	an	an	DET
taxlaw-2804	949	16	election	election	NOUN
taxlaw-2804	949	17	,	,	PUNCT
taxlaw-2804	949	18	it	it	PRON
taxlaw-2804	949	19	will	will	AUX
taxlaw-2804	949	20	be	be	AUX
taxlaw-2804	949	21	classified	classify	VERB
taxlaw-2804	949	22	based	base	VERB
taxlaw-2804	949	23	on	on	ADP
taxlaw-2804	949	24	specified	specified	ADJ
taxlaw-2804	949	25	default	default	NOUN
taxlaw-2804	949	26	rules	rule	NOUN
taxlaw-2804	949	27	.	.	PUNCT
taxlaw-2804	950	1	126	126	NUM
taxlaw-2804	950	2	unless	unless	SCONJ
taxlaw-2804	950	3	a	a	DET
taxlaw-2804	950	4	contrary	contrary	ADJ
taxlaw-2804	950	5	election	election	NOUN
taxlaw-2804	950	6	is	be	AUX
taxlaw-2804	950	7	filed	file	VERB
taxlaw-2804	950	8	,	,	PUNCT
taxlaw-2804	950	9	a	a	DET
taxlaw-2804	950	10	u.s	u.s	PROPN
taxlaw-2804	950	11	.	.	PROPN
taxlaw-2804	950	12	domestic	domestic	ADJ
taxlaw-2804	950	13	entity	entity	NOUN
taxlaw-2804	950	14	eligible	eligible	ADJ
taxlaw-2804	950	15	to	to	PART
taxlaw-2804	950	16	make	make	VERB
taxlaw-2804	950	17	an	an	DET
taxlaw-2804	950	18	election	election	NOUN
taxlaw-2804	950	19	is	be	AUX
taxlaw-2804	950	20	classified	classify	VERB
taxlaw-2804	950	21	as	as	ADP
taxlaw-2804	950	22	a	a	DET
taxlaw-2804	950	23	pass	pass	VERB
taxlaw-2804	950	24	-	-	PUNCT
taxlaw-2804	950	25	through	through	ADP
taxlaw-2804	950	26	entity	entity	NOUN
taxlaw-2804	950	27	(	(	PUNCT
taxlaw-2804	950	28	i.e.	i.e.	X
taxlaw-2804	950	29	,	,	PUNCT
taxlaw-2804	950	30	a	a	DET
taxlaw-2804	950	31	partnership	partnership	NOUN
taxlaw-2804	950	32	or	or	CCONJ
taxlaw-2804	950	33	a	a	DET
taxlaw-2804	950	34	disregarded	disregarded	ADJ
taxlaw-2804	950	35	entity	entity	NOUN
taxlaw-2804	950	36	)	)	PUNCT
taxlaw-2804	950	37	by	by	ADP
taxlaw-2804	950	38	default	default	NOUN
taxlaw-2804	950	39	.	.	PUNCT
taxlaw-2804	951	1	127	127	NUM
taxlaw-2804	951	2	for	for	ADP
taxlaw-2804	951	3	non	non	ADJ
taxlaw-2804	951	4	-	-	ADJ
taxlaw-2804	951	5	u.s	u.s	ADJ
taxlaw-2804	951	6	.	.	PROPN
taxlaw-2804	951	7	entities	entity	NOUN
taxlaw-2804	952	1	,	,	PUNCT
taxlaw-2804	952	2	the	the	DET
taxlaw-2804	952	3	default	default	NOUN
taxlaw-2804	952	4	rule	rule	NOUN
taxlaw-2804	952	5	is	be	AUX
taxlaw-2804	952	6	less	less	ADV
taxlaw-2804	952	7	straightforward	straightforward	ADJ
taxlaw-2804	952	8	.	.	PUNCT
taxlaw-2804	953	1	a	a	DET
taxlaw-2804	953	2	non	non	ADJ
taxlaw-2804	953	3	-	-	ADJ
taxlaw-2804	953	4	u.s	u.s	ADJ
taxlaw-2804	953	5	.	.	PROPN
taxlaw-2804	953	6	entity	entity	NOUN
taxlaw-2804	953	7	that	that	PRON
taxlaw-2804	953	8	is	be	AUX
taxlaw-2804	953	9	eligible	eligible	ADJ
taxlaw-2804	953	10	to	to	PART
taxlaw-2804	953	11	elect	elect	VERB
taxlaw-2804	953	12	its	its	PRON
taxlaw-2804	953	13	classification	classification	NOUN
taxlaw-2804	953	14	is	be	AUX
taxlaw-2804	953	15	classified	classify	VERB
taxlaw-2804	953	16	as	as	ADP
taxlaw-2804	953	17	a	a	DET
taxlaw-2804	953	18	pass	pass	VERB
taxlaw-2804	953	19	-	-	PUNCT
taxlaw-2804	953	20	through	through	ADP
taxlaw-2804	953	21	entity	entity	NOUN
taxlaw-2804	953	22	by	by	ADP
taxlaw-2804	953	23	default	default	NOUN
taxlaw-2804	953	24	if	if	SCONJ
taxlaw-2804	953	25	at	at	ADV
taxlaw-2804	953	26	least	least	ADJ
taxlaw-2804	953	27	one	one	NUM
taxlaw-2804	953	28	of	of	ADP
taxlaw-2804	953	29	its	its	PRON
taxlaw-2804	953	30	owners	owner	NOUN
taxlaw-2804	953	31	does	do	AUX
taxlaw-2804	953	32	not	not	PART
taxlaw-2804	953	33	have	have	VERB
taxlaw-2804	953	34	limited	limit	VERB
taxlaw-2804	953	35	liability	liability	NOUN
taxlaw-2804	953	36	but	but	CCONJ
taxlaw-2804	953	37	is	be	AUX
taxlaw-2804	953	38	classified	classify	VERB
taxlaw-2804	953	39	as	as	ADP
taxlaw-2804	953	40	a	a	DET
taxlaw-2804	953	41	corporation	corporation	NOUN
taxlaw-2804	953	42	by	by	ADP
taxlaw-2804	953	43	default	default	NOUN
taxlaw-2804	953	44	if	if	SCONJ
taxlaw-2804	953	45	all	all	PRON
taxlaw-2804	953	46	of	of	ADP
taxlaw-2804	953	47	its	its	PRON
taxlaw-2804	953	48	owners	owner	NOUN
taxlaw-2804	953	49	have	have	VERB
taxlaw-2804	953	50	limited	limit	VERB
taxlaw-2804	953	51	liability	liability	NOUN
taxlaw-2804	953	52	.	.	PUNCT
taxlaw-2804	954	1	128	128	NUM
taxlaw-2804	954	2	determining	determine	VERB
taxlaw-2804	954	3	with	with	ADP
taxlaw-2804	954	4	certainty	certainty	NOUN
taxlaw-2804	954	5	whether	whether	SCONJ
taxlaw-2804	954	6	or	or	CCONJ
taxlaw-2804	954	7	not	not	PART
taxlaw-2804	954	8	applicable	applicable	ADJ
taxlaw-2804	954	9	non	non	ADJ
taxlaw-2804	954	10	-	-	ADJ
taxlaw-2804	954	11	u.s	u.s	PROPN
taxlaw-2804	954	12	.	.	PROPN
taxlaw-2804	954	13	law	law	NOUN
taxlaw-2804	954	14	provides	provide	VERB
taxlaw-2804	954	15	owners	owner	NOUN
taxlaw-2804	954	16	of	of	ADP
taxlaw-2804	954	17	a	a	DET
taxlaw-2804	954	18	non	non	ADJ
taxlaw-2804	954	19	-	-	ADJ
taxlaw-2804	954	20	u.s	u.s	ADJ
taxlaw-2804	954	21	.	.	PROPN
taxlaw-2804	954	22	entity	entity	NOUN
taxlaw-2804	954	23	with	with	ADP
taxlaw-2804	954	24	“	"	PUNCT
taxlaw-2804	954	25	limited	limited	ADJ
taxlaw-2804	954	26	liability	liability	NOUN
taxlaw-2804	954	27	,	,	PUNCT
taxlaw-2804	954	28	”	"	PUNCT
taxlaw-2804	954	29	as	as	SCONJ
taxlaw-2804	954	30	the	the	DET
taxlaw-2804	954	31	term	term	NOUN
taxlaw-2804	954	32	is	be	AUX
taxlaw-2804	954	33	defined	define	VERB
taxlaw-2804	954	34	in	in	ADP
taxlaw-2804	954	35	the	the	DET
taxlaw-2804	954	36	u.s	u.s	PROPN
taxlaw-2804	954	37	.	.	PROPN
taxlaw-2804	954	38	treasury	treasury	PROPN
taxlaw-2804	954	39	regulations	regulation	NOUN
taxlaw-2804	954	40	,	,	PUNCT
taxlaw-2804	954	41	is	be	AUX
taxlaw-2804	954	42	not	not	PART
taxlaw-2804	954	43	an	an	DET
taxlaw-2804	954	44	easy	easy	ADJ
taxlaw-2804	954	45	proposition	proposition	NOUN
taxlaw-2804	954	46	.	.	PUNCT
taxlaw-2804	955	1	at	at	ADP
taxlaw-2804	955	2	the	the	DET
taxlaw-2804	955	3	very	very	ADV
taxlaw-2804	955	4	least	least	ADJ
taxlaw-2804	955	5	,	,	PUNCT
taxlaw-2804	955	6	making	make	VERB
taxlaw-2804	955	7	such	such	DET
taxlaw-2804	955	8	a	a	DET
taxlaw-2804	955	9	determination	determination	NOUN
taxlaw-2804	955	10	would	would	AUX
taxlaw-2804	955	11	require	require	VERB
taxlaw-2804	955	12	consulting	consult	VERB
taxlaw-2804	955	13	with	with	ADP
taxlaw-2804	955	14	and	and	CCONJ
taxlaw-2804	955	15	likely	likely	ADV
taxlaw-2804	955	16	obtaining	obtain	VERB
taxlaw-2804	955	17	a	a	DET
taxlaw-2804	955	18	costly	costly	ADJ
taxlaw-2804	955	19	opinion	opinion	NOUN
taxlaw-2804	955	20	from	from	ADP
taxlaw-2804	955	21	non	non	ADJ
taxlaw-2804	955	22	-	-	ADJ
taxlaw-2804	955	23	u.s	u.s	ADJ
taxlaw-2804	955	24	.	.	ADJ
taxlaw-2804	955	25	legal	legal	ADJ
taxlaw-2804	955	26	counsel	counsel	NOUN
taxlaw-2804	955	27	.	.	PUNCT
taxlaw-2804	956	1	however	however	ADV
taxlaw-2804	956	2	,	,	PUNCT
taxlaw-2804	956	3	it	it	PRON
taxlaw-2804	956	4	is	be	AUX
taxlaw-2804	956	5	unnecessary	unnecessary	ADJ
taxlaw-2804	956	6	to	to	PART
taxlaw-2804	956	7	incur	incur	VERB
taxlaw-2804	956	8	costs	cost	NOUN
taxlaw-2804	956	9	to	to	PART
taxlaw-2804	956	10	determine	determine	VERB
taxlaw-2804	956	11	an	an	DET
taxlaw-2804	956	12	entity‟s	entity‟s	ADJ
taxlaw-2804	956	13	default	default	NOUN
taxlaw-2804	956	14	classification	classification	NOUN
taxlaw-2804	956	15	because	because	SCONJ
taxlaw-2804	956	16	taxpayers	taxpayer	NOUN
taxlaw-2804	956	17	can	can	AUX
taxlaw-2804	956	18	,	,	PUNCT
taxlaw-2804	956	19	instead	instead	ADV
taxlaw-2804	956	20	,	,	PUNCT
taxlaw-2804	956	21	take	take	VERB
taxlaw-2804	956	22	the	the	DET
taxlaw-2804	956	23	easy	easy	ADJ
taxlaw-2804	956	24	step	step	NOUN
taxlaw-2804	956	25	of	of	ADP
taxlaw-2804	956	26	filing	file	VERB
taxlaw-2804	956	27	an	an	DET
taxlaw-2804	956	28	entity	entity	NOUN
taxlaw-2804	956	29	classification	classification	NOUN
taxlaw-2804	956	30	election	election	NOUN
taxlaw-2804	956	31	specifying	specify	VERB
taxlaw-2804	956	32	the	the	DET
taxlaw-2804	956	33	desired	desire	VERB
taxlaw-2804	956	34	classification	classification	NOUN
taxlaw-2804	956	35	.	.	PUNCT
taxlaw-2804	957	1	129	129	NUM
taxlaw-2804	958	1	thus	thus	ADV
taxlaw-2804	958	2	,	,	PUNCT
taxlaw-2804	958	3	even	even	ADV
taxlaw-2804	958	4	when	when	SCONJ
taxlaw-2804	958	5	the	the	DET
taxlaw-2804	958	6	parties	party	NOUN
taxlaw-2804	958	7	are	be	AUX
taxlaw-2804	958	8	fairly	fairly	ADV
taxlaw-2804	958	9	confident	confident	ADJ
taxlaw-2804	958	10	that	that	SCONJ
taxlaw-2804	958	11	their	their	PRON
taxlaw-2804	958	12	intended	intend	VERB
taxlaw-2804	958	13	classification	classification	NOUN
taxlaw-2804	958	14	is	be	AUX
taxlaw-2804	958	15	consistent	consistent	ADJ
taxlaw-2804	958	16	with	with	ADP
taxlaw-2804	958	17	the	the	DET
taxlaw-2804	958	18	default	default	NOUN
taxlaw-2804	958	19	classification	classification	NOUN
taxlaw-2804	958	20	based	base	VERB
taxlaw-2804	958	21	on	on	ADP
taxlaw-2804	958	22	their	their	PRON
taxlaw-2804	958	23	understanding	understanding	NOUN
taxlaw-2804	958	24	of	of	ADP
taxlaw-2804	958	25	whether	whether	SCONJ
taxlaw-2804	958	26	or	or	CCONJ
taxlaw-2804	958	27	not	not	PART
taxlaw-2804	958	28	the	the	DET
taxlaw-2804	958	29	entity	entity	NOUN
taxlaw-2804	958	30	offers	offer	VERB
taxlaw-2804	958	31	limited	limited	ADJ
taxlaw-2804	958	32	liability	liability	NOUN
taxlaw-2804	958	33	,	,	PUNCT
taxlaw-2804	958	34	they	they	PRON
taxlaw-2804	958	35	often	often	ADV
taxlaw-2804	958	36	file	file	VERB
taxlaw-2804	958	37	an	an	DET
taxlaw-2804	958	38	entity	entity	NOUN
taxlaw-2804	958	39	classification	classification	NOUN
taxlaw-2804	958	40	election	election	NOUN
taxlaw-2804	958	41	on	on	ADP
taxlaw-2804	958	42	a	a	DET
taxlaw-2804	958	43	protective	protective	ADJ
taxlaw-2804	958	44	basis	basis	NOUN
taxlaw-2804	958	45	.	.	PUNCT
taxlaw-2804	959	1	130	130	NUM
taxlaw-2804	959	2	with	with	ADP
taxlaw-2804	959	3	regard	regard	NOUN
taxlaw-2804	959	4	to	to	ADP
taxlaw-2804	959	5	ex	ex	ADJ
taxlaw-2804	959	6	post	post	NOUN
taxlaw-2804	959	7	complexity	complexity	NOUN
taxlaw-2804	959	8	,	,	PUNCT
taxlaw-2804	959	9	for	for	ADP
taxlaw-2804	959	10	example	example	NOUN
taxlaw-2804	959	11	,	,	PUNCT
taxlaw-2804	959	12	if	if	SCONJ
taxlaw-2804	959	13	a	a	DET
taxlaw-2804	959	14	given	give	VERB
taxlaw-2804	959	15	rule	rule	NOUN
taxlaw-2804	959	16	required	require	VERB
taxlaw-2804	959	17	onerous	onerous	ADJ
taxlaw-2804	959	18	reporting	reporting	NOUN
taxlaw-2804	959	19	requirements	requirement	NOUN
taxlaw-2804	959	20	with	with	ADP
taxlaw-2804	959	21	respect	respect	NOUN
taxlaw-2804	959	22	to	to	ADP
taxlaw-2804	959	23	activities	activity	NOUN
taxlaw-2804	959	24	already	already	ADV
taxlaw-2804	959	25	undertaken	undertake	VERB
taxlaw-2804	959	26	but	but	CCONJ
taxlaw-2804	959	27	affected	affected	ADJ
taxlaw-2804	959	28	persons	person	NOUN
taxlaw-2804	959	29	124	124	NUM
taxlaw-2804	959	30	see	see	NOUN
taxlaw-2804	959	31	,	,	PUNCT
taxlaw-2804	959	32	e.g.	e.g.	ADV
taxlaw-2804	959	33	,	,	PUNCT
taxlaw-2804	959	34	richard	richard	PROPN
taxlaw-2804	959	35	a.	a.	PROPN
taxlaw-2804	959	36	epstein	epstein	PROPN
taxlaw-2804	959	37	,	,	PUNCT
taxlaw-2804	959	38	simple	simple	ADJ
taxlaw-2804	959	39	rules	rule	NOUN
taxlaw-2804	959	40	for	for	ADP
taxlaw-2804	959	41	a	a	DET
taxlaw-2804	959	42	complex	complex	ADJ
taxlaw-2804	959	43	world	world	NOUN
taxlaw-2804	959	44	25	25	NUM
taxlaw-2804	959	45	-	-	SYM
taxlaw-2804	959	46	27	27	NUM
taxlaw-2804	959	47	(	(	PUNCT
taxlaw-2804	959	48	1995	1995	NUM
taxlaw-2804	959	49	)	)	PUNCT
taxlaw-2804	959	50	.	.	PUNCT
taxlaw-2804	960	1	the	the	DET
taxlaw-2804	960	2	example	example	NOUN
taxlaw-2804	960	3	professor	professor	NOUN
taxlaw-2804	960	4	epstein	epstein	PROPN
taxlaw-2804	960	5	provides	provide	VERB
taxlaw-2804	960	6	is	be	AUX
taxlaw-2804	960	7	the	the	DET
taxlaw-2804	960	8	rule	rule	NOUN
taxlaw-2804	960	9	against	against	ADP
taxlaw-2804	960	10	perpetuities	perpetuity	NOUN
taxlaw-2804	960	11	.	.	PUNCT
taxlaw-2804	961	1	thoughtfully	thoughtfully	ADV
taxlaw-2804	961	2	examining	examine	VERB
taxlaw-2804	961	3	whether	whether	SCONJ
taxlaw-2804	961	4	the	the	DET
taxlaw-2804	961	5	rule	rule	NOUN
taxlaw-2804	961	6	would	would	AUX
taxlaw-2804	961	7	apply	apply	VERB
taxlaw-2804	961	8	to	to	ADP
taxlaw-2804	961	9	any	any	DET
taxlaw-2804	961	10	given	give	VERB
taxlaw-2804	961	11	fact	fact	NOUN
taxlaw-2804	961	12	pattern	pattern	NOUN
taxlaw-2804	961	13	can	can	AUX
taxlaw-2804	961	14	be	be	AUX
taxlaw-2804	961	15	time	time	NOUN
taxlaw-2804	961	16	consuming	consume	VERB
taxlaw-2804	961	17	,	,	PUNCT
taxlaw-2804	961	18	and	and	CCONJ
taxlaw-2804	961	19	a	a	DET
taxlaw-2804	961	20	person	person	NOUN
taxlaw-2804	961	21	taking	take	VERB
taxlaw-2804	961	22	such	such	DET
taxlaw-2804	961	23	an	an	DET
taxlaw-2804	961	24	approach	approach	NOUN
taxlaw-2804	961	25	risks	risk	NOUN
taxlaw-2804	961	26	reaching	reach	VERB
taxlaw-2804	961	27	the	the	DET
taxlaw-2804	961	28	incorrect	incorrect	ADJ
taxlaw-2804	961	29	result	result	NOUN
taxlaw-2804	961	30	at	at	ADP
taxlaw-2804	961	31	the	the	DET
taxlaw-2804	961	32	end	end	NOUN
taxlaw-2804	961	33	of	of	ADP
taxlaw-2804	961	34	his	his	PRON
taxlaw-2804	961	35	or	or	CCONJ
taxlaw-2804	961	36	her	her	PRON
taxlaw-2804	961	37	analysis	analysis	NOUN
taxlaw-2804	961	38	.	.	PUNCT
taxlaw-2804	962	1	however	however	ADV
taxlaw-2804	962	2	,	,	PUNCT
taxlaw-2804	962	3	a	a	DET
taxlaw-2804	962	4	standard	standard	ADJ
taxlaw-2804	962	5	savings	saving	NOUN
taxlaw-2804	962	6	clause	clause	NOUN
taxlaw-2804	962	7	can	can	AUX
taxlaw-2804	962	8	be	be	AUX
taxlaw-2804	962	9	used	use	VERB
taxlaw-2804	962	10	as	as	ADP
taxlaw-2804	962	11	an	an	DET
taxlaw-2804	962	12	expedient	expedient	NOUN
taxlaw-2804	962	13	to	to	PART
taxlaw-2804	962	14	ensure	ensure	VERB
taxlaw-2804	962	15	that	that	SCONJ
taxlaw-2804	962	16	the	the	DET
taxlaw-2804	962	17	rule	rule	NOUN
taxlaw-2804	962	18	will	will	AUX
taxlaw-2804	962	19	not	not	PART
taxlaw-2804	962	20	apply	apply	VERB
taxlaw-2804	962	21	even	even	ADV
taxlaw-2804	962	22	if	if	SCONJ
taxlaw-2804	962	23	it	it	PRON
taxlaw-2804	962	24	would	would	AUX
taxlaw-2804	962	25	have	have	AUX
taxlaw-2804	962	26	applied	apply	VERB
taxlaw-2804	962	27	absent	absent	ADJ
taxlaw-2804	962	28	inclusion	inclusion	NOUN
taxlaw-2804	962	29	of	of	ADP
taxlaw-2804	962	30	the	the	DET
taxlaw-2804	962	31	savings	saving	NOUN
taxlaw-2804	962	32	clause	clause	NOUN
taxlaw-2804	962	33	.	.	PUNCT
taxlaw-2804	963	1	i	i	PRON
taxlaw-2804	963	2	d.	d.	PROPN
taxlaw-2804	963	3	as	as	SCONJ
taxlaw-2804	963	4	professor	professor	PROPN
taxlaw-2804	963	5	epstein	epstein	PROPN
taxlaw-2804	963	6	observes	observe	VERB
taxlaw-2804	963	7	,	,	PUNCT
taxlaw-2804	963	8	the	the	DET
taxlaw-2804	963	9	same	same	ADJ
taxlaw-2804	963	10	principles	principle	NOUN
taxlaw-2804	963	11	apply	apply	VERB
taxlaw-2804	963	12	any	any	DET
taxlaw-2804	963	13	time	time	NOUN
taxlaw-2804	963	14	parties	party	NOUN
taxlaw-2804	963	15	can	can	AUX
taxlaw-2804	963	16	easily	easily	ADV
taxlaw-2804	963	17	contract	contract	VERB
taxlaw-2804	963	18	around	around	ADP
taxlaw-2804	963	19	a	a	DET
taxlaw-2804	963	20	default	default	NOUN
taxlaw-2804	963	21	rule	rule	NOUN
taxlaw-2804	963	22	.	.	PUNCT
taxlaw-2804	964	1	i	i	PRON
taxlaw-2804	964	2	d.	d.	PROPN
taxlaw-2804	964	3	in	in	ADP
taxlaw-2804	964	4	particular	particular	ADJ
taxlaw-2804	964	5	,	,	PUNCT
taxlaw-2804	964	6	if	if	SCONJ
taxlaw-2804	964	7	contracting	contract	VERB
taxlaw-2804	964	8	around	around	ADP
taxlaw-2804	964	9	a	a	DET
taxlaw-2804	964	10	rule	rule	NOUN
taxlaw-2804	964	11	is	be	AUX
taxlaw-2804	964	12	easy	easy	ADJ
taxlaw-2804	964	13	,	,	PUNCT
taxlaw-2804	964	14	the	the	DET
taxlaw-2804	964	15	rule	rule	NOUN
taxlaw-2804	964	16	is	be	AUX
taxlaw-2804	964	17	not	not	PART
taxlaw-2804	964	18	complex	complex	ADJ
taxlaw-2804	964	19	as	as	ADP
taxlaw-2804	964	20	a	a	DET
taxlaw-2804	964	21	practical	practical	ADJ
taxlaw-2804	964	22	matter	matter	NOUN
taxlaw-2804	964	23	even	even	ADV
taxlaw-2804	964	24	if	if	SCONJ
taxlaw-2804	964	25	it	it	PRON
taxlaw-2804	964	26	would	would	AUX
taxlaw-2804	964	27	take	take	VERB
taxlaw-2804	964	28	significant	significant	ADJ
taxlaw-2804	964	29	time	time	NOUN
taxlaw-2804	964	30	and	and	CCONJ
taxlaw-2804	964	31	effort	effort	NOUN
taxlaw-2804	964	32	to	to	PART
taxlaw-2804	964	33	understand	understand	VERB
taxlaw-2804	964	34	the	the	DET
taxlaw-2804	964	35	rule	rule	NOUN
taxlaw-2804	964	36	.	.	PUNCT
taxlaw-2804	965	1	125	125	NUM
taxlaw-2804	965	2	treas	trea	NOUN
taxlaw-2804	965	3	.	.	PUNCT
taxlaw-2804	966	1	reg	reg	PROPN
taxlaw-2804	966	2	.	.	PUNCT
taxlaw-2804	967	1	§	§	PROPN
taxlaw-2804	967	2	301.7701	301.7701	NUM
taxlaw-2804	967	3	-	-	SYM
taxlaw-2804	967	4	3	3	NUM
taxlaw-2804	967	5	(	(	PUNCT
taxlaw-2804	967	6	2010	2010	NUM
taxlaw-2804	967	7	)	)	PUNCT
taxlaw-2804	967	8	.	.	PUNCT
taxlaw-2804	968	1	126	126	NUM
taxlaw-2804	969	1	i	i	PRON
taxlaw-2804	969	2	d.	d.	PROPN
taxlaw-2804	969	3	127	127	NUM
taxlaw-2804	970	1	i	i	PRON
taxlaw-2804	970	2	d.	d.	PROPN
taxlaw-2804	970	3	128	128	NUM
taxlaw-2804	971	1	i	i	PROPN
taxlaw-2804	971	2	d.	d.	PROPN
taxlaw-2804	971	3	129	129	NUM
taxlaw-2804	971	4	this	this	PRON
taxlaw-2804	971	5	is	be	AUX
taxlaw-2804	971	6	not	not	PART
taxlaw-2804	971	7	to	to	PART
taxlaw-2804	971	8	say	say	VERB
taxlaw-2804	971	9	that	that	SCONJ
taxlaw-2804	971	10	the	the	DET
taxlaw-2804	971	11	entity	entity	NOUN
taxlaw-2804	971	12	classification	classification	NOUN
taxlaw-2804	971	13	rules	rule	NOUN
taxlaw-2804	971	14	allow	allow	VERB
taxlaw-2804	971	15	taxpayers	taxpayer	NOUN
taxlaw-2804	971	16	to	to	PART
taxlaw-2804	971	17	avoid	avoid	VERB
taxlaw-2804	971	18	the	the	DET
taxlaw-2804	971	19	work	work	NOUN
taxlaw-2804	971	20	of	of	ADP
taxlaw-2804	971	21	understanding	understand	VERB
taxlaw-2804	971	22	the	the	DET
taxlaw-2804	971	23	pass	pass	VERB
taxlaw-2804	971	24	-	-	PUNCT
taxlaw-2804	971	25	through	through	ADP
taxlaw-2804	971	26	tax	tax	NOUN
taxlaw-2804	971	27	rules	rule	NOUN
taxlaw-2804	971	28	(	(	PUNCT
taxlaw-2804	971	29	or	or	CCONJ
taxlaw-2804	971	30	the	the	DET
taxlaw-2804	971	31	corporate	corporate	ADJ
taxlaw-2804	971	32	tax	tax	NOUN
taxlaw-2804	971	33	rules	rule	NOUN
taxlaw-2804	971	34	)	)	PUNCT
taxlaw-2804	971	35	because	because	SCONJ
taxlaw-2804	971	36	taxpayers	taxpayer	NOUN
taxlaw-2804	971	37	can	can	AUX
taxlaw-2804	971	38	elect	elect	VERB
taxlaw-2804	971	39	to	to	PART
taxlaw-2804	971	40	treat	treat	VERB
taxlaw-2804	971	41	an	an	DET
taxlaw-2804	971	42	entity	entity	NOUN
taxlaw-2804	971	43	as	as	ADP
taxlaw-2804	971	44	a	a	DET
taxlaw-2804	971	45	corporation	corporation	NOUN
taxlaw-2804	971	46	(	(	PUNCT
taxlaw-2804	971	47	or	or	CCONJ
taxlaw-2804	971	48	as	as	ADP
taxlaw-2804	971	49	a	a	DET
taxlaw-2804	971	50	pass	pass	VERB
taxlaw-2804	971	51	-	-	PUNCT
taxlaw-2804	971	52	through	through	ADP
taxlaw-2804	971	53	entity	entity	NOUN
taxlaw-2804	971	54	)	)	PUNCT
taxlaw-2804	971	55	.	.	PUNCT
taxlaw-2804	972	1	in	in	ADP
taxlaw-2804	972	2	order	order	NOUN
taxlaw-2804	972	3	to	to	PART
taxlaw-2804	972	4	evaluate	evaluate	VERB
taxlaw-2804	972	5	which	which	DET
taxlaw-2804	972	6	classification	classification	NOUN
taxlaw-2804	972	7	is	be	AUX
taxlaw-2804	972	8	desirable	desirable	ADJ
taxlaw-2804	972	9	,	,	PUNCT
taxlaw-2804	972	10	taxpayers	taxpayer	NOUN
taxlaw-2804	972	11	need	need	VERB
taxlaw-2804	972	12	to	to	PART
taxlaw-2804	972	13	understand	understand	VERB
taxlaw-2804	972	14	the	the	DET
taxlaw-2804	972	15	tax	tax	NOUN
taxlaw-2804	972	16	consequences	consequence	NOUN
taxlaw-2804	972	17	of	of	ADP
taxlaw-2804	972	18	each	each	DET
taxlaw-2804	972	19	classification	classification	NOUN
taxlaw-2804	972	20	.	.	PUNCT
taxlaw-2804	973	1	however	however	ADV
taxlaw-2804	973	2	,	,	PUNCT
taxlaw-2804	973	3	once	once	ADV
taxlaw-2804	973	4	a	a	DET
taxlaw-2804	973	5	taxpayer	taxpayer	NOUN
taxlaw-2804	973	6	decides	decide	VERB
taxlaw-2804	973	7	on	on	ADP
taxlaw-2804	973	8	the	the	DET
taxlaw-2804	973	9	desired	desire	VERB
taxlaw-2804	973	10	classification	classification	NOUN
taxlaw-2804	973	11	,	,	PUNCT
taxlaw-2804	973	12	the	the	DET
taxlaw-2804	973	13	taxpayer	taxpayer	NOUN
taxlaw-2804	973	14	can	can	AUX
taxlaw-2804	973	15	make	make	VERB
taxlaw-2804	973	16	a	a	DET
taxlaw-2804	973	17	protective	protective	ADJ
taxlaw-2804	973	18	election	election	NOUN
taxlaw-2804	973	19	in	in	ADP
taxlaw-2804	973	20	order	order	NOUN
taxlaw-2804	973	21	to	to	PART
taxlaw-2804	973	22	avoid	avoid	VERB
taxlaw-2804	973	23	the	the	DET
taxlaw-2804	973	24	work	work	NOUN
taxlaw-2804	973	25	of	of	ADP
taxlaw-2804	973	26	determining	determine	VERB
taxlaw-2804	973	27	whether	whether	SCONJ
taxlaw-2804	973	28	the	the	DET
taxlaw-2804	973	29	entity	entity	NOUN
taxlaw-2804	973	30	would	would	AUX
taxlaw-2804	973	31	be	be	AUX
taxlaw-2804	973	32	treated	treat	VERB
taxlaw-2804	973	33	as	as	ADP
taxlaw-2804	973	34	a	a	DET
taxlaw-2804	973	35	corporation	corporation	NOUN
taxlaw-2804	973	36	or	or	CCONJ
taxlaw-2804	973	37	a	a	DET
taxlaw-2804	973	38	pass	pass	VERB
taxlaw-2804	973	39	-	-	PUNCT
taxlaw-2804	973	40	through	through	ADP
taxlaw-2804	973	41	entity	entity	NOUN
taxlaw-2804	973	42	in	in	ADP
taxlaw-2804	973	43	the	the	DET
taxlaw-2804	973	44	absence	absence	NOUN
taxlaw-2804	973	45	of	of	ADP
taxlaw-2804	973	46	making	make	VERB
taxlaw-2804	973	47	an	an	DET
taxlaw-2804	973	48	election	election	NOUN
taxlaw-2804	973	49	.	.	PUNCT
taxlaw-2804	974	1	130	130	NUM
taxlaw-2804	974	2	a	a	DET
taxlaw-2804	974	3	similar	similar	ADJ
taxlaw-2804	974	4	example	example	NOUN
taxlaw-2804	974	5	involves	involve	VERB
taxlaw-2804	974	6	filing	file	VERB
taxlaw-2804	974	7	a	a	DET
taxlaw-2804	974	8	protective	protective	ADJ
taxlaw-2804	974	9	election	election	NOUN
taxlaw-2804	974	10	to	to	PART
taxlaw-2804	974	11	apply	apply	VERB
taxlaw-2804	974	12	the	the	DET
taxlaw-2804	974	13	qualified	qualified	ADJ
taxlaw-2804	974	14	electing	elect	VERB
taxlaw-2804	974	15	fund	fund	NOUN
taxlaw-2804	974	16	(	(	PUNCT
taxlaw-2804	974	17	“	"	PUNCT
taxlaw-2804	974	18	qef	qef	PROPN
taxlaw-2804	974	19	”	"	PUNCT
taxlaw-2804	974	20	)	)	PUNCT
taxlaw-2804	974	21	rules	rule	VERB
taxlaw-2804	974	22	to	to	ADP
taxlaw-2804	974	23	a	a	DET
taxlaw-2804	974	24	non	non	ADJ
taxlaw-2804	974	25	-	-	ADJ
taxlaw-2804	974	26	u.s	u.s	ADJ
taxlaw-2804	974	27	.	.	PROPN
taxlaw-2804	974	28	corporation	corporation	NOUN
taxlaw-2804	974	29	if	if	SCONJ
taxlaw-2804	974	30	it	it	PRON
taxlaw-2804	974	31	turns	turn	VERB
taxlaw-2804	974	32	out	out	ADP
taxlaw-2804	974	33	to	to	PART
taxlaw-2804	974	34	be	be	AUX
taxlaw-2804	974	35	classified	classify	VERB
taxlaw-2804	974	36	as	as	ADP
taxlaw-2804	974	37	a	a	DET
taxlaw-2804	974	38	passive	passive	ADJ
taxlaw-2804	974	39	foreign	foreign	ADJ
taxlaw-2804	974	40	investment	investment	NOUN
taxlaw-2804	974	41	company	company	NOUN
taxlaw-2804	974	42	(	(	PUNCT
taxlaw-2804	974	43	“	"	PUNCT
taxlaw-2804	974	44	pfic	pfic	NOUN
taxlaw-2804	974	45	”	"	PUNCT
taxlaw-2804	974	46	)	)	PUNCT
taxlaw-2804	974	47	.	.	PUNCT
taxlaw-2804	975	1	such	such	ADJ
taxlaw-2804	975	2	elections	election	NOUN
taxlaw-2804	975	3	are	be	AUX
taxlaw-2804	975	4	frequently	frequently	ADV
taxlaw-2804	975	5	filed	file	VERB
taxlaw-2804	975	6	when	when	SCONJ
taxlaw-2804	975	7	it	it	PRON
taxlaw-2804	975	8	is	be	AUX
taxlaw-2804	975	9	difficult	difficult	ADJ
taxlaw-2804	975	10	to	to	PART
taxlaw-2804	975	11	determine	determine	VERB
taxlaw-2804	975	12	whether	whether	SCONJ
taxlaw-2804	975	13	or	or	CCONJ
taxlaw-2804	975	14	not	not	PART
taxlaw-2804	975	15	the	the	DET
taxlaw-2804	975	16	corporation	corporation	NOUN
taxlaw-2804	975	17	could	could	AUX
taxlaw-2804	975	18	become	become	VERB
taxlaw-2804	975	19	a	a	DET
taxlaw-2804	975	20	pfic	pfic	NOUN
taxlaw-2804	975	21	in	in	ADP
taxlaw-2804	975	22	the	the	DET
taxlaw-2804	975	23	future	future	NOUN
taxlaw-2804	975	24	.	.	PUNCT
taxlaw-2804	976	1	see	see	VERB
taxlaw-2804	976	2	,	,	PUNCT
taxlaw-2804	976	3	e.g.	e.g.	ADV
taxlaw-2804	976	4	,	,	PUNCT
taxlaw-2804	976	5	william	william	PROPN
taxlaw-2804	976	6	m.	m.	PROPN
taxlaw-2804	976	7	funk	funk	NOUN
taxlaw-2804	976	8	,	,	PUNCT
taxlaw-2804	976	9	on	on	ADV
taxlaw-2804	976	10	and	and	CCONJ
taxlaw-2804	976	11	over	over	ADP
taxlaw-2804	976	12	the	the	DET
taxlaw-2804	976	13	horizon	horizon	NOUN
taxlaw-2804	976	14	:	:	PUNCT
taxlaw-2804	976	15	emerging	emerge	VERB
taxlaw-2804	976	16	issues	issue	NOUN
taxlaw-2804	976	17	in	in	ADP
taxlaw-2804	976	18	u.s	u.s	PROPN
taxlaw-2804	976	19	.	.	PROPN
taxlaw-2804	976	20	taxation	taxation	NOUN
taxlaw-2804	976	21	of	of	ADP
taxlaw-2804	976	22	investments	investment	NOUN
taxlaw-2804	976	23	,	,	PUNCT
taxlaw-2804	976	24	10	10	NUM
taxlaw-2804	976	25	hous	hous	ADJ
taxlaw-2804	976	26	.	.	PUNCT
taxlaw-2804	977	1	bus	bus	NOUN
taxlaw-2804	977	2	.	.	PUNCT
taxlaw-2804	977	3	&	&	CCONJ
taxlaw-2804	977	4	tax	tax	PROPN
taxlaw-2804	977	5	l.	l.	PROPN
taxlaw-2804	977	6	j.	j.	PROPN
taxlaw-2804	977	7	1	1	PROPN
taxlaw-2804	977	8	,	,	PUNCT
taxlaw-2804	977	9	22	22	NUM
taxlaw-2804	977	10	(	(	PUNCT
taxlaw-2804	977	11	2010	2010	NUM
taxlaw-2804	977	12	)	)	PUNCT
taxlaw-2804	977	13	.	.	PUNCT
taxlaw-2804	978	1	288	288	NUM
taxlaw-2804	978	2	columbia	columbia	PROPN
taxlaw-2804	978	3	journal	journal	NOUN
taxlaw-2804	978	4	of	of	ADP
taxlaw-2804	978	5	tax	tax	NOUN
taxlaw-2804	978	6	law	law	NOUN
taxlaw-2804	978	7	[	[	X
taxlaw-2804	978	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	978	9	were	be	AUX
taxlaw-2804	978	10	allowed	allow	VERB
taxlaw-2804	978	11	to	to	PART
taxlaw-2804	978	12	take	take	VERB
taxlaw-2804	978	13	easy	easy	ADJ
taxlaw-2804	978	14	steps	step	NOUN
taxlaw-2804	978	15	to	to	PART
taxlaw-2804	978	16	avoid	avoid	VERB
taxlaw-2804	978	17	the	the	DET
taxlaw-2804	978	18	reporting	reporting	NOUN
taxlaw-2804	978	19	requirements	requirement	NOUN
taxlaw-2804	978	20	even	even	ADV
taxlaw-2804	978	21	after	after	SCONJ
taxlaw-2804	978	22	the	the	DET
taxlaw-2804	978	23	activities	activity	NOUN
taxlaw-2804	978	24	have	have	AUX
taxlaw-2804	978	25	been	be	AUX
taxlaw-2804	978	26	undertaken	undertake	VERB
taxlaw-2804	978	27	,	,	PUNCT
taxlaw-2804	978	28	overall	overall	ADV
taxlaw-2804	978	29	ex	ex	X
taxlaw-2804	978	30	post	post	NOUN
taxlaw-2804	978	31	complexity	complexity	NOUN
taxlaw-2804	978	32	would	would	AUX
taxlaw-2804	978	33	be	be	AUX
taxlaw-2804	978	34	fairly	fairly	ADV
taxlaw-2804	978	35	low	low	ADJ
taxlaw-2804	978	36	.	.	PUNCT
taxlaw-2804	979	1	b.	b.	PROPN
taxlaw-2804	979	2	length	length	NOUN
taxlaw-2804	979	3	and	and	CCONJ
taxlaw-2804	979	4	technical	technical	ADJ
taxlaw-2804	979	5	nature	nature	NOUN
taxlaw-2804	979	6	of	of	ADP
taxlaw-2804	979	7	rules	rule	NOUN
taxlaw-2804	979	8	as	as	ADP
taxlaw-2804	979	9	contributing	contribute	VERB
taxlaw-2804	979	10	factors	factor	NOUN
taxlaw-2804	979	11	more	more	ADJ
taxlaw-2804	979	12	technical	technical	ADJ
taxlaw-2804	979	13	rules	rule	NOUN
taxlaw-2804	979	14	increase	increase	VERB
taxlaw-2804	979	15	ex	ex	PRON
taxlaw-2804	979	16	ante	ante	NOUN
taxlaw-2804	979	17	complexity	complexity	NOUN
taxlaw-2804	979	18	and	and	CCONJ
taxlaw-2804	979	19	ex	ex	ADJ
taxlaw-2804	979	20	post	post	NOUN
taxlaw-2804	979	21	complexity	complexity	NOUN
taxlaw-2804	979	22	,	,	PUNCT
taxlaw-2804	979	23	all	all	PRON
taxlaw-2804	979	24	else	else	ADV
taxlaw-2804	979	25	being	be	AUX
taxlaw-2804	979	26	equal	equal	ADJ
taxlaw-2804	979	27	.	.	PUNCT
taxlaw-2804	980	1	likewise	likewise	ADV
taxlaw-2804	980	2	,	,	PUNCT
taxlaw-2804	980	3	the	the	DET
taxlaw-2804	980	4	length	length	NOUN
taxlaw-2804	980	5	of	of	ADP
taxlaw-2804	980	6	potentially	potentially	ADV
taxlaw-2804	980	7	applicable	applicable	ADJ
taxlaw-2804	980	8	law	law	NOUN
taxlaw-2804	980	9	contributes	contribute	VERB
taxlaw-2804	980	10	to	to	ADP
taxlaw-2804	980	11	both	both	DET
taxlaw-2804	980	12	types	type	NOUN
taxlaw-2804	980	13	of	of	ADP
taxlaw-2804	980	14	complexity	complexity	NOUN
taxlaw-2804	980	15	,	,	PUNCT
taxlaw-2804	980	16	all	all	PRON
taxlaw-2804	980	17	else	else	ADV
taxlaw-2804	980	18	being	be	AUX
taxlaw-2804	980	19	equal	equal	ADJ
taxlaw-2804	980	20	.	.	PUNCT
taxlaw-2804	981	1	the	the	DET
taxlaw-2804	981	2	length	length	NOUN
taxlaw-2804	981	3	and	and	CCONJ
taxlaw-2804	981	4	technical	technical	ADJ
taxlaw-2804	981	5	nature	nature	NOUN
taxlaw-2804	981	6	of	of	ADP
taxlaw-2804	981	7	rules	rule	NOUN
taxlaw-2804	981	8	contribute	contribute	VERB
taxlaw-2804	981	9	to	to	ADP
taxlaw-2804	981	10	ex	ex	PRON
taxlaw-2804	981	11	ante	ante	NOUN
taxlaw-2804	981	12	complexity	complexity	NOUN
taxlaw-2804	981	13	by	by	ADP
taxlaw-2804	981	14	making	make	VERB
taxlaw-2804	981	15	it	it	PRON
taxlaw-2804	981	16	more	more	ADV
taxlaw-2804	981	17	difficult	difficult	ADJ
taxlaw-2804	981	18	to	to	PART
taxlaw-2804	981	19	predict	predict	VERB
taxlaw-2804	981	20	the	the	DET
taxlaw-2804	981	21	effects	effect	NOUN
taxlaw-2804	981	22	of	of	ADP
taxlaw-2804	981	23	potential	potential	ADJ
taxlaw-2804	981	24	future	future	ADJ
taxlaw-2804	981	25	actions	action	NOUN
taxlaw-2804	981	26	.	.	PUNCT
taxlaw-2804	982	1	similarly	similarly	ADV
taxlaw-2804	982	2	,	,	PUNCT
taxlaw-2804	982	3	these	these	DET
taxlaw-2804	982	4	factors	factor	NOUN
taxlaw-2804	982	5	contribute	contribute	VERB
taxlaw-2804	982	6	to	to	ADP
taxlaw-2804	982	7	ex	ex	ADJ
taxlaw-2804	982	8	post	post	NOUN
taxlaw-2804	982	9	complexity	complexity	NOUN
taxlaw-2804	982	10	by	by	ADP
taxlaw-2804	982	11	making	make	VERB
taxlaw-2804	982	12	it	it	PRON
taxlaw-2804	982	13	more	more	ADV
taxlaw-2804	982	14	difficult	difficult	ADJ
taxlaw-2804	982	15	to	to	PART
taxlaw-2804	982	16	assess	assess	VERB
taxlaw-2804	982	17	the	the	DET
taxlaw-2804	982	18	effects	effect	NOUN
taxlaw-2804	982	19	of	of	ADP
taxlaw-2804	982	20	past	past	ADJ
taxlaw-2804	982	21	actions	action	NOUN
taxlaw-2804	982	22	.	.	PUNCT
taxlaw-2804	983	1	other	other	ADJ
taxlaw-2804	983	2	scholars	scholar	NOUN
taxlaw-2804	983	3	have	have	AUX
taxlaw-2804	983	4	categorized	categorize	VERB
taxlaw-2804	983	5	rules	rule	NOUN
taxlaw-2804	983	6	as	as	ADP
taxlaw-2804	983	7	“	"	PUNCT
taxlaw-2804	983	8	technical	technical	ADJ
taxlaw-2804	983	9	”	"	PUNCT
taxlaw-2804	983	10	when	when	SCONJ
taxlaw-2804	983	11	understanding	understand	VERB
taxlaw-2804	983	12	the	the	DET
taxlaw-2804	983	13	rules	rule	NOUN
taxlaw-2804	983	14	requires	require	VERB
taxlaw-2804	983	15	special	special	ADJ
taxlaw-2804	983	16	expertise	expertise	NOUN
taxlaw-2804	983	17	.	.	PUNCT
taxlaw-2804	984	1	131	131	NUM
taxlaw-2804	984	2	i	i	PRON
taxlaw-2804	984	3	use	use	VERB
taxlaw-2804	984	4	the	the	DET
taxlaw-2804	984	5	term	term	NOUN
taxlaw-2804	984	6	in	in	ADP
taxlaw-2804	984	7	a	a	DET
taxlaw-2804	984	8	similar	similar	ADJ
taxlaw-2804	984	9	way	way	NOUN
taxlaw-2804	984	10	.	.	PUNCT
taxlaw-2804	985	1	thus	thus	ADV
taxlaw-2804	985	2	,	,	PUNCT
taxlaw-2804	985	3	rules	rule	NOUN
taxlaw-2804	985	4	tend	tend	VERB
taxlaw-2804	985	5	to	to	PART
taxlaw-2804	985	6	be	be	AUX
taxlaw-2804	985	7	more	more	ADV
taxlaw-2804	985	8	technical	technical	ADJ
taxlaw-2804	985	9	when	when	SCONJ
taxlaw-2804	985	10	they	they	PRON
taxlaw-2804	985	11	are	be	AUX
taxlaw-2804	985	12	described	describe	VERB
taxlaw-2804	985	13	(	(	PUNCT
taxlaw-2804	985	14	in	in	ADP
taxlaw-2804	985	15	statutes	statute	NOUN
taxlaw-2804	985	16	,	,	PUNCT
taxlaw-2804	985	17	regulations	regulation	NOUN
taxlaw-2804	985	18	,	,	PUNCT
taxlaw-2804	985	19	case	case	NOUN
taxlaw-2804	985	20	law	law	NOUN
taxlaw-2804	985	21	,	,	PUNCT
taxlaw-2804	985	22	or	or	CCONJ
taxlaw-2804	985	23	other	other	ADJ
taxlaw-2804	985	24	applicable	applicable	ADJ
taxlaw-2804	985	25	sources	source	NOUN
taxlaw-2804	985	26	)	)	PUNCT
taxlaw-2804	985	27	using	use	VERB
taxlaw-2804	985	28	language	language	NOUN
taxlaw-2804	985	29	that	that	PRON
taxlaw-2804	985	30	includes	include	VERB
taxlaw-2804	985	31	terms	term	NOUN
taxlaw-2804	985	32	of	of	ADP
taxlaw-2804	985	33	art	art	NOUN
taxlaw-2804	985	34	or	or	CCONJ
taxlaw-2804	985	35	words	word	NOUN
taxlaw-2804	985	36	defined	define	VERB
taxlaw-2804	985	37	in	in	ADP
taxlaw-2804	985	38	particular	particular	ADJ
taxlaw-2804	985	39	,	,	PUNCT
taxlaw-2804	985	40	unique	unique	ADJ
taxlaw-2804	985	41	ways	way	NOUN
taxlaw-2804	985	42	.	.	PUNCT
taxlaw-2804	986	1	furthermore	furthermore	ADV
taxlaw-2804	986	2	,	,	PUNCT
taxlaw-2804	986	3	the	the	DET
taxlaw-2804	986	4	computational	computational	ADJ
taxlaw-2804	986	5	difficulty	difficulty	NOUN
taxlaw-2804	986	6	of	of	ADP
taxlaw-2804	986	7	rules	rule	NOUN
taxlaw-2804	986	8	contributes	contribute	VERB
taxlaw-2804	986	9	to	to	ADP
taxlaw-2804	986	10	their	their	PRON
taxlaw-2804	986	11	technical	technical	ADJ
taxlaw-2804	986	12	nature	nature	NOUN
taxlaw-2804	986	13	.	.	PUNCT
taxlaw-2804	987	1	in	in	ADP
taxlaw-2804	987	2	tax	tax	NOUN
taxlaw-2804	987	3	,	,	PUNCT
taxlaw-2804	987	4	ex	ex	X
taxlaw-2804	987	5	post	post	NOUN
taxlaw-2804	987	6	complexity	complexity	NOUN
taxlaw-2804	987	7	related	relate	VERB
taxlaw-2804	987	8	to	to	ADP
taxlaw-2804	987	9	computational	computational	ADJ
taxlaw-2804	987	10	difficulty	difficulty	NOUN
taxlaw-2804	987	11	can	can	AUX
taxlaw-2804	987	12	be	be	AUX
taxlaw-2804	987	13	significantly	significantly	ADV
taxlaw-2804	987	14	mitigated	mitigate	VERB
taxlaw-2804	987	15	through	through	ADP
taxlaw-2804	987	16	use	use	NOUN
taxlaw-2804	987	17	of	of	ADP
taxlaw-2804	987	18	computer	computer	NOUN
taxlaw-2804	987	19	programs	program	NOUN
taxlaw-2804	987	20	.	.	PUNCT
taxlaw-2804	988	1	132	132	NUM
taxlaw-2804	988	2	however	however	ADV
taxlaw-2804	988	3	,	,	PUNCT
taxlaw-2804	988	4	use	use	NOUN
taxlaw-2804	988	5	of	of	ADP
taxlaw-2804	988	6	computer	computer	NOUN
taxlaw-2804	988	7	programs	program	NOUN
taxlaw-2804	988	8	does	do	AUX
taxlaw-2804	988	9	not	not	PART
taxlaw-2804	988	10	necessarily	necessarily	ADV
taxlaw-2804	988	11	reduce	reduce	VERB
taxlaw-2804	988	12	the	the	DET
taxlaw-2804	988	13	likelihood	likelihood	NOUN
taxlaw-2804	988	14	that	that	SCONJ
taxlaw-2804	988	15	computational	computational	ADJ
taxlaw-2804	988	16	difficulty	difficulty	NOUN
taxlaw-2804	988	17	will	will	AUX
taxlaw-2804	988	18	result	result	VERB
taxlaw-2804	988	19	in	in	ADP
taxlaw-2804	988	20	certain	certain	ADJ
taxlaw-2804	988	21	costs	cost	NOUN
taxlaw-2804	988	22	associated	associate	VERB
taxlaw-2804	988	23	with	with	ADP
taxlaw-2804	988	24	ex	ex	PROPN
taxlaw-2804	988	25	ante	ante	NOUN
taxlaw-2804	988	26	complexity	complexity	NOUN
taxlaw-2804	988	27	.	.	PUNCT
taxlaw-2804	989	1	in	in	ADP
taxlaw-2804	989	2	particular	particular	ADJ
taxlaw-2804	989	3	,	,	PUNCT
taxlaw-2804	989	4	computationally	computationally	ADV
taxlaw-2804	989	5	difficult	difficult	ADJ
taxlaw-2804	989	6	rules	rule	NOUN
taxlaw-2804	989	7	could	could	AUX
taxlaw-2804	989	8	lead	lead	VERB
taxlaw-2804	989	9	to	to	ADP
taxlaw-2804	989	10	an	an	DET
taxlaw-2804	989	11	increased	increase	VERB
taxlaw-2804	989	12	likelihood	likelihood	NOUN
taxlaw-2804	989	13	of	of	ADP
taxlaw-2804	989	14	incurring	incur	VERB
taxlaw-2804	989	15	costs	cost	NOUN
taxlaw-2804	989	16	that	that	PRON
taxlaw-2804	989	17	result	result	VERB
taxlaw-2804	989	18	because	because	SCONJ
taxlaw-2804	989	19	the	the	DET
taxlaw-2804	989	20	decisions	decision	NOUN
taxlaw-2804	989	21	that	that	PRON
taxlaw-2804	989	22	affected	affect	VERB
taxlaw-2804	989	23	persons	person	NOUN
taxlaw-2804	989	24	make	make	VERB
taxlaw-2804	989	25	regarding	regard	VERB
taxlaw-2804	989	26	future	future	ADJ
taxlaw-2804	989	27	actions	action	NOUN
taxlaw-2804	989	28	are	be	AUX
taxlaw-2804	989	29	not	not	PART
taxlaw-2804	989	30	the	the	DET
taxlaw-2804	989	31	same	same	ADJ
taxlaw-2804	989	32	decisions	decision	NOUN
taxlaw-2804	989	33	that	that	PRON
taxlaw-2804	989	34	they	they	PRON
taxlaw-2804	989	35	would	would	AUX
taxlaw-2804	989	36	make	make	VERB
taxlaw-2804	989	37	if	if	SCONJ
taxlaw-2804	989	38	they	they	PRON
taxlaw-2804	989	39	fully	fully	ADV
taxlaw-2804	989	40	understood	understand	VERB
taxlaw-2804	989	41	the	the	DET
taxlaw-2804	989	42	implications	implication	NOUN
taxlaw-2804	989	43	of	of	ADP
taxlaw-2804	989	44	relevant	relevant	ADJ
taxlaw-2804	989	45	law	law	NOUN
taxlaw-2804	989	46	.	.	PUNCT
taxlaw-2804	990	1	133	133	NUM
taxlaw-2804	990	2	nevertheless	nevertheless	ADV
taxlaw-2804	990	3	,	,	PUNCT
taxlaw-2804	990	4	as	as	SCONJ
taxlaw-2804	990	5	discussed	discuss	VERB
taxlaw-2804	990	6	below	below	ADV
taxlaw-2804	990	7	in	in	ADP
taxlaw-2804	990	8	part	part	NOUN
taxlaw-2804	990	9	vi.a	vi.a	NUM
taxlaw-2804	990	10	,	,	PUNCT
taxlaw-2804	990	11	computational	computational	ADJ
taxlaw-2804	990	12	difficulty	difficulty	NOUN
taxlaw-2804	990	13	does	do	AUX
taxlaw-2804	990	14	not	not	PART
taxlaw-2804	990	15	invariably	invariably	ADV
taxlaw-2804	990	16	increase	increase	VERB
taxlaw-2804	990	17	the	the	DET
taxlaw-2804	990	18	likelihood	likelihood	NOUN
taxlaw-2804	990	19	of	of	ADP
taxlaw-2804	990	20	incurring	incur	VERB
taxlaw-2804	990	21	such	such	ADJ
taxlaw-2804	990	22	costs	cost	NOUN
taxlaw-2804	990	23	.	.	PUNCT
taxlaw-2804	991	1	c.	c.	NOUN
taxlaw-2804	991	2	conformity	conformity	PROPN
taxlaw-2804	991	3	to	to	ADP
taxlaw-2804	991	4	expectations	expectation	NOUN
taxlaw-2804	991	5	as	as	ADP
taxlaw-2804	991	6	a	a	DET
taxlaw-2804	991	7	mitigating	mitigate	VERB
taxlaw-2804	991	8	factor	factor	NOUN
taxlaw-2804	991	9	conformity	conformity	NOUN
taxlaw-2804	991	10	to	to	ADP
taxlaw-2804	991	11	expectations	expectation	NOUN
taxlaw-2804	991	12	can	can	AUX
taxlaw-2804	991	13	mitigate	mitigate	VERB
taxlaw-2804	991	14	ex	ex	PRON
taxlaw-2804	991	15	ante	ante	NOUN
taxlaw-2804	991	16	complexity	complexity	NOUN
taxlaw-2804	991	17	.	.	PUNCT
taxlaw-2804	992	1	in	in	ADP
taxlaw-2804	992	2	particular	particular	ADJ
taxlaw-2804	992	3	,	,	PUNCT
taxlaw-2804	992	4	even	even	ADV
taxlaw-2804	992	5	if	if	SCONJ
taxlaw-2804	992	6	a	a	DET
taxlaw-2804	992	7	rule	rule	NOUN
taxlaw-2804	992	8	is	be	AUX
taxlaw-2804	992	9	long	long	ADJ
taxlaw-2804	992	10	and	and	CCONJ
taxlaw-2804	992	11	technical	technical	ADJ
taxlaw-2804	992	12	,	,	PUNCT
taxlaw-2804	992	13	as	as	ADV
taxlaw-2804	992	14	long	long	ADV
taxlaw-2804	992	15	as	as	SCONJ
taxlaw-2804	992	16	the	the	DET
taxlaw-2804	992	17	rule	rule	NOUN
taxlaw-2804	992	18	conforms	conform	VERB
taxlaw-2804	992	19	to	to	ADP
taxlaw-2804	992	20	expectations	expectation	NOUN
taxlaw-2804	992	21	,	,	PUNCT
taxlaw-2804	992	22	the	the	DET
taxlaw-2804	992	23	rule	rule	NOUN
taxlaw-2804	992	24	does	do	AUX
taxlaw-2804	992	25	not	not	PART
taxlaw-2804	992	26	significantly	significantly	ADV
taxlaw-2804	992	27	increase	increase	VERB
taxlaw-2804	992	28	the	the	DET
taxlaw-2804	992	29	likelihood	likelihood	NOUN
taxlaw-2804	992	30	of	of	ADP
taxlaw-2804	992	31	incurring	incur	VERB
taxlaw-2804	992	32	costs	cost	NOUN
taxlaw-2804	992	33	that	that	PRON
taxlaw-2804	992	34	result	result	VERB
taxlaw-2804	992	35	because	because	SCONJ
taxlaw-2804	992	36	the	the	DET
taxlaw-2804	992	37	decisions	decision	NOUN
taxlaw-2804	992	38	that	that	PRON
taxlaw-2804	992	39	affected	affect	VERB
taxlaw-2804	992	40	persons	person	NOUN
taxlaw-2804	992	41	make	make	VERB
taxlaw-2804	992	42	regarding	regard	VERB
taxlaw-2804	992	43	future	future	ADJ
taxlaw-2804	992	44	actions	action	NOUN
taxlaw-2804	992	45	are	be	AUX
taxlaw-2804	992	46	not	not	PART
taxlaw-2804	992	47	the	the	DET
taxlaw-2804	992	48	same	same	ADJ
taxlaw-2804	992	49	decisions	decision	NOUN
taxlaw-2804	992	50	that	that	PRON
taxlaw-2804	992	51	they	they	PRON
taxlaw-2804	992	52	would	would	AUX
taxlaw-2804	992	53	make	make	VERB
taxlaw-2804	992	54	if	if	SCONJ
taxlaw-2804	992	55	they	they	PRON
taxlaw-2804	992	56	fully	fully	ADV
taxlaw-2804	992	57	understood	understand	VERB
taxlaw-2804	992	58	the	the	DET
taxlaw-2804	992	59	implications	implication	NOUN
taxlaw-2804	992	60	of	of	ADP
taxlaw-2804	992	61	the	the	DET
taxlaw-2804	992	62	rule	rule	NOUN
taxlaw-2804	992	63	.	.	PUNCT
taxlaw-2804	993	1	in	in	ADP
taxlaw-2804	993	2	other	other	ADJ
taxlaw-2804	993	3	words	word	NOUN
taxlaw-2804	993	4	,	,	PUNCT
taxlaw-2804	993	5	if	if	SCONJ
taxlaw-2804	993	6	a	a	DET
taxlaw-2804	993	7	rule	rule	NOUN
taxlaw-2804	993	8	conforms	conform	VERB
taxlaw-2804	993	9	to	to	ADP
taxlaw-2804	993	10	expectations	expectation	NOUN
taxlaw-2804	993	11	,	,	PUNCT
taxlaw-2804	993	12	affected	affect	VERB
taxlaw-2804	993	13	persons	person	NOUN
taxlaw-2804	993	14	should	should	AUX
taxlaw-2804	993	15	make	make	VERB
taxlaw-2804	993	16	the	the	DET
taxlaw-2804	993	17	same	same	ADJ
taxlaw-2804	993	18	decisions	decision	NOUN
taxlaw-2804	993	19	that	that	PRON
taxlaw-2804	993	20	they	they	PRON
taxlaw-2804	993	21	would	would	AUX
taxlaw-2804	993	22	make	make	VERB
taxlaw-2804	993	23	if	if	SCONJ
taxlaw-2804	993	24	they	they	PRON
taxlaw-2804	993	25	fully	fully	ADV
taxlaw-2804	993	26	understood	understand	VERB
taxlaw-2804	993	27	the	the	DET
taxlaw-2804	993	28	implications	implication	NOUN
taxlaw-2804	993	29	of	of	ADP
taxlaw-2804	993	30	the	the	DET
taxlaw-2804	993	31	rule	rule	NOUN
taxlaw-2804	993	32	,	,	PUNCT
taxlaw-2804	993	33	even	even	ADV
taxlaw-2804	993	34	if	if	SCONJ
taxlaw-2804	993	35	the	the	DET
taxlaw-2804	993	36	length	length	NOUN
taxlaw-2804	993	37	and	and	CCONJ
taxlaw-2804	993	38	technical	technical	ADJ
taxlaw-2804	993	39	nature	nature	NOUN
taxlaw-2804	993	40	of	of	ADP
taxlaw-2804	993	41	the	the	DET
taxlaw-2804	993	42	rule	rule	NOUN
taxlaw-2804	993	43	prevent	prevent	NOUN
taxlaw-2804	993	44	affected	affect	VERB
taxlaw-2804	993	45	persons	person	NOUN
taxlaw-2804	993	46	from	from	ADP
taxlaw-2804	993	47	obtaining	obtain	VERB
taxlaw-2804	993	48	actual	actual	ADJ
taxlaw-2804	993	49	knowledge	knowledge	NOUN
taxlaw-2804	993	50	of	of	ADP
taxlaw-2804	993	51	the	the	DET
taxlaw-2804	993	52	rule‟s	rule‟s	PUNCT
taxlaw-2804	993	53	specific	specific	ADJ
taxlaw-2804	993	54	terms	term	NOUN
taxlaw-2804	993	55	.	.	PUNCT
taxlaw-2804	994	1	in	in	ADP
taxlaw-2804	994	2	order	order	NOUN
taxlaw-2804	994	3	to	to	PART
taxlaw-2804	994	4	illustrate	illustrate	VERB
taxlaw-2804	994	5	,	,	PUNCT
taxlaw-2804	994	6	we	we	PRON
taxlaw-2804	994	7	can	can	AUX
taxlaw-2804	994	8	make	make	VERB
taxlaw-2804	994	9	the	the	DET
taxlaw-2804	994	10	assumption	assumption	NOUN
taxlaw-2804	994	11	that	that	SCONJ
taxlaw-2804	994	12	a	a	DET
taxlaw-2804	994	13	person	person	NOUN
taxlaw-2804	994	14	who	who	PRON
taxlaw-2804	994	15	runs	run	VERB
taxlaw-2804	994	16	a	a	DET
taxlaw-2804	994	17	business	business	NOUN
taxlaw-2804	994	18	treated	treat	VERB
taxlaw-2804	994	19	as	as	ADP
taxlaw-2804	994	20	a	a	DET
taxlaw-2804	994	21	partnership	partnership	NOUN
taxlaw-2804	994	22	for	for	ADP
taxlaw-2804	994	23	tax	tax	NOUN
taxlaw-2804	994	24	purposes	purpose	NOUN
taxlaw-2804	994	25	has	have	AUX
taxlaw-2804	994	26	some	some	DET
taxlaw-2804	994	27	cursory	cursory	ADJ
taxlaw-2804	994	28	knowledge	knowledge	NOUN
taxlaw-2804	994	29	of	of	ADP
taxlaw-2804	994	30	partnership	partnership	NOUN
taxlaw-2804	994	31	tax	tax	NOUN
taxlaw-2804	994	32	even	even	ADV
taxlaw-2804	994	33	though	though	SCONJ
taxlaw-2804	994	34	he	he	PRON
taxlaw-2804	994	35	or	or	CCONJ
taxlaw-2804	994	36	she	she	PRON
taxlaw-2804	994	37	lacks	lack	VERB
taxlaw-2804	994	38	expertise	expertise	NOUN
taxlaw-2804	994	39	.	.	PUNCT
taxlaw-2804	995	1	134	134	NUM
taxlaw-2804	995	2	assume	assume	VERB
taxlaw-2804	995	3	that	that	SCONJ
taxlaw-2804	995	4	his	his	PRON
taxlaw-2804	995	5	or	or	CCONJ
taxlaw-2804	995	6	her	her	PRON
taxlaw-2804	995	7	cursory	cursory	NOUN
taxlaw-2804	995	8	knowledge	knowledge	NOUN
taxlaw-2804	995	9	encompasses	encompass	VERB
taxlaw-2804	995	10	awareness	awareness	NOUN
taxlaw-2804	995	11	of	of	ADP
taxlaw-2804	995	12	the	the	DET
taxlaw-2804	995	13	fact	fact	NOUN
taxlaw-2804	995	14	that	that	SCONJ
taxlaw-2804	995	15	partnerships	partnership	NOUN
taxlaw-2804	995	16	are	be	AUX
taxlaw-2804	995	17	not	not	PART
taxlaw-2804	995	18	taxed	tax	VERB
taxlaw-2804	995	19	at	at	ADP
taxlaw-2804	995	20	an	an	DET
taxlaw-2804	995	21	entity	entity	NOUN
taxlaw-2804	995	22	131	131	NUM
taxlaw-2804	995	23	schuck	schuck	NOUN
taxlaw-2804	995	24	,	,	PUNCT
taxlaw-2804	995	25	supra	supra	PROPN
taxlaw-2804	995	26	note	note	NOUN
taxlaw-2804	995	27	123	123	NUM
taxlaw-2804	995	28	,	,	PUNCT
taxlaw-2804	995	29	at	at	ADP
taxlaw-2804	995	30	3	3	NUM
taxlaw-2804	995	31	.	.	NOUN
taxlaw-2804	995	32	132	132	NUM
taxlaw-2804	995	33	see	see	NOUN
taxlaw-2804	995	34	,	,	PUNCT
taxlaw-2804	995	35	e.g.	e.g.	ADV
taxlaw-2804	995	36	,	,	PUNCT
taxlaw-2804	995	37	zelenak	zelenak	NOUN
taxlaw-2804	995	38	,	,	PUNCT
taxlaw-2804	995	39	supra	supra	PROPN
taxlaw-2804	995	40	note	note	NOUN
taxlaw-2804	995	41	120	120	NUM
taxlaw-2804	995	42	.	.	NUM
taxlaw-2804	996	1	133	133	NUM
taxlaw-2804	997	1	i	i	PRON
taxlaw-2804	997	2	d.	d.	PROPN
taxlaw-2804	997	3	at	at	ADP
taxlaw-2804	997	4	103	103	NUM
taxlaw-2804	997	5	(	(	PUNCT
taxlaw-2804	997	6	arguing	argue	VERB
taxlaw-2804	997	7	that	that	SCONJ
taxlaw-2804	997	8	computationally	computationally	ADV
taxlaw-2804	997	9	difficult	difficult	ADJ
taxlaw-2804	997	10	rules	rule	NOUN
taxlaw-2804	997	11	turn	turn	VERB
taxlaw-2804	997	12	the	the	DET
taxlaw-2804	997	13	tax	tax	NOUN
taxlaw-2804	997	14	system	system	NOUN
taxlaw-2804	997	15	into	into	ADP
taxlaw-2804	997	16	a	a	DET
taxlaw-2804	997	17	black	black	ADJ
taxlaw-2804	997	18	box	box	NOUN
taxlaw-2804	997	19	,	,	PUNCT
taxlaw-2804	997	20	which	which	PRON
taxlaw-2804	997	21	is	be	AUX
taxlaw-2804	997	22	problematic	problematic	ADJ
taxlaw-2804	997	23	for	for	ADP
taxlaw-2804	997	24	a	a	DET
taxlaw-2804	997	25	number	number	NOUN
taxlaw-2804	997	26	of	of	ADP
taxlaw-2804	997	27	reasons	reason	NOUN
taxlaw-2804	997	28	including	include	VERB
taxlaw-2804	997	29	the	the	DET
taxlaw-2804	997	30	fact	fact	NOUN
taxlaw-2804	997	31	that	that	SCONJ
taxlaw-2804	997	32	it	it	PRON
taxlaw-2804	997	33	interferes	interfere	VERB
taxlaw-2804	997	34	with	with	ADP
taxlaw-2804	997	35	the	the	DET
taxlaw-2804	997	36	“	"	PUNCT
taxlaw-2804	997	37	ability	ability	NOUN
taxlaw-2804	997	38	of	of	ADP
taxlaw-2804	997	39	taxpayers	taxpayer	NOUN
taxlaw-2804	997	40	to	to	PART
taxlaw-2804	997	41	engage	engage	VERB
taxlaw-2804	997	42	in	in	ADP
taxlaw-2804	997	43	well	well	ADV
taxlaw-2804	997	44	-	-	PUNCT
taxlaw-2804	997	45	informed	inform	VERB
taxlaw-2804	997	46	basic	basic	ADJ
taxlaw-2804	997	47	tax	tax	NOUN
taxlaw-2804	997	48	planning	planning	NOUN
taxlaw-2804	997	49	,	,	PUNCT
taxlaw-2804	997	50	and	and	CCONJ
taxlaw-2804	997	51	to	to	PART
taxlaw-2804	997	52	respond	respond	VERB
taxlaw-2804	997	53	appropriately	appropriately	ADV
taxlaw-2804	997	54	to	to	ADP
taxlaw-2804	997	55	the	the	DET
taxlaw-2804	997	56	many	many	ADJ
taxlaw-2804	997	57	incentives	incentive	NOUN
taxlaw-2804	997	58	congress	congress	PROPN
taxlaw-2804	997	59	has	have	AUX
taxlaw-2804	997	60	embedded	embed	VERB
taxlaw-2804	997	61	in	in	ADP
taxlaw-2804	997	62	the	the	DET
taxlaw-2804	997	63	tax	tax	NOUN
taxlaw-2804	997	64	laws	law	NOUN
taxlaw-2804	997	65	.	.	PUNCT
taxlaw-2804	997	66	”	"	PUNCT
taxlaw-2804	997	67	)	)	PUNCT
taxlaw-2804	997	68	.	.	PUNCT
taxlaw-2804	998	1	134	134	NUM
taxlaw-2804	998	2	this	this	DET
taxlaw-2804	998	3	assumption	assumption	NOUN
taxlaw-2804	998	4	is	be	AUX
taxlaw-2804	998	5	likely	likely	ADV
taxlaw-2804	998	6	consistent	consistent	ADJ
taxlaw-2804	998	7	with	with	ADP
taxlaw-2804	998	8	reality	reality	NOUN
taxlaw-2804	998	9	in	in	ADP
taxlaw-2804	998	10	many	many	ADJ
taxlaw-2804	998	11	cases	case	NOUN
taxlaw-2804	998	12	.	.	PUNCT
taxlaw-2804	999	1	2011	2011	NUM
taxlaw-2804	999	2	]	]	PUNCT
taxlaw-2804	999	3	making	make	VERB
taxlaw-2804	999	4	partnerships	partnership	NOUN
taxlaw-2804	999	5	work	work	VERB
taxlaw-2804	999	6	for	for	ADP
taxlaw-2804	999	7	mom	mom	NOUN
taxlaw-2804	999	8	and	and	CCONJ
taxlaw-2804	999	9	pop	pop	NOUN
taxlaw-2804	999	10	and	and	CCONJ
taxlaw-2804	999	11	everyone	everyone	PRON
taxlaw-2804	999	12	else	else	ADV
taxlaw-2804	999	13	289	289	NUM
taxlaw-2804	999	14	level	level	NOUN
taxlaw-2804	999	15	but	but	CCONJ
taxlaw-2804	999	16	instead	instead	ADV
taxlaw-2804	999	17	allocate	allocate	VERB
taxlaw-2804	999	18	tax	tax	NOUN
taxlaw-2804	999	19	items	item	NOUN
taxlaw-2804	999	20	to	to	ADP
taxlaw-2804	999	21	their	their	PRON
taxlaw-2804	999	22	partners	partner	NOUN
taxlaw-2804	999	23	.	.	PUNCT
taxlaw-2804	1000	1	however	however	ADV
taxlaw-2804	1000	2	,	,	PUNCT
taxlaw-2804	1000	3	assume	assume	VERB
taxlaw-2804	1000	4	that	that	SCONJ
taxlaw-2804	1000	5	the	the	DET
taxlaw-2804	1000	6	person	person	NOUN
taxlaw-2804	1000	7	has	have	VERB
taxlaw-2804	1000	8	no	no	DET
taxlaw-2804	1000	9	knowledge	knowledge	NOUN
taxlaw-2804	1000	10	of	of	ADP
taxlaw-2804	1000	11	the	the	DET
taxlaw-2804	1000	12	highly	highly	ADV
taxlaw-2804	1000	13	technical	technical	ADJ
taxlaw-2804	1000	14	rules	rule	NOUN
taxlaw-2804	1000	15	that	that	PRON
taxlaw-2804	1000	16	specify	specify	VERB
taxlaw-2804	1000	17	how	how	SCONJ
taxlaw-2804	1000	18	tax	tax	NOUN
taxlaw-2804	1000	19	items	item	NOUN
taxlaw-2804	1000	20	are	be	AUX
taxlaw-2804	1000	21	shared	share	VERB
taxlaw-2804	1000	22	among	among	ADP
taxlaw-2804	1000	23	partners	partner	NOUN
taxlaw-2804	1000	24	.	.	PUNCT
taxlaw-2804	1001	1	under	under	ADP
taxlaw-2804	1001	2	the	the	DET
taxlaw-2804	1001	3	facts	fact	NOUN
taxlaw-2804	1001	4	assumed	assume	VERB
taxlaw-2804	1001	5	,	,	PUNCT
taxlaw-2804	1001	6	it	it	PRON
taxlaw-2804	1001	7	seems	seem	VERB
taxlaw-2804	1001	8	likely	likely	ADJ
taxlaw-2804	1001	9	that	that	SCONJ
taxlaw-2804	1001	10	the	the	DET
taxlaw-2804	1001	11	person	person	NOUN
taxlaw-2804	1001	12	would	would	AUX
taxlaw-2804	1001	13	expect	expect	VERB
taxlaw-2804	1001	14	that	that	SCONJ
taxlaw-2804	1001	15	tax	tax	NOUN
taxlaw-2804	1001	16	items	item	NOUN
taxlaw-2804	1001	17	of	of	ADP
taxlaw-2804	1001	18	a	a	DET
taxlaw-2804	1001	19	partnership	partnership	NOUN
taxlaw-2804	1001	20	would	would	AUX
taxlaw-2804	1001	21	be	be	AUX
taxlaw-2804	1001	22	shared	share	VERB
taxlaw-2804	1001	23	among	among	ADP
taxlaw-2804	1001	24	partners	partner	NOUN
taxlaw-2804	1001	25	in	in	ADP
taxlaw-2804	1001	26	a	a	DET
taxlaw-2804	1001	27	way	way	NOUN
taxlaw-2804	1001	28	that	that	PRON
taxlaw-2804	1001	29	is	be	AUX
taxlaw-2804	1001	30	consistent	consistent	ADJ
taxlaw-2804	1001	31	with	with	ADP
taxlaw-2804	1001	32	how	how	SCONJ
taxlaw-2804	1001	33	the	the	DET
taxlaw-2804	1001	34	partners	partner	NOUN
taxlaw-2804	1001	35	share	share	VERB
taxlaw-2804	1001	36	in	in	ADP
taxlaw-2804	1001	37	economic	economic	ADJ
taxlaw-2804	1001	38	gains	gain	NOUN
taxlaw-2804	1001	39	and	and	CCONJ
taxlaw-2804	1001	40	losses	loss	NOUN
taxlaw-2804	1001	41	of	of	ADP
taxlaw-2804	1001	42	the	the	DET
taxlaw-2804	1001	43	partnership	partnership	NOUN
taxlaw-2804	1001	44	,	,	PUNCT
taxlaw-2804	1001	45	135	135	NUM
taxlaw-2804	1001	46	and	and	CCONJ
taxlaw-2804	1001	47	the	the	DET
taxlaw-2804	1001	48	person	person	NOUN
taxlaw-2804	1001	49	should	should	AUX
taxlaw-2804	1001	50	have	have	VERB
taxlaw-2804	1001	51	a	a	DET
taxlaw-2804	1001	52	fairly	fairly	ADV
taxlaw-2804	1001	53	solid	solid	ADJ
taxlaw-2804	1001	54	understanding	understanding	NOUN
taxlaw-2804	1001	55	of	of	ADP
taxlaw-2804	1001	56	how	how	SCONJ
taxlaw-2804	1001	57	economic	economic	ADJ
taxlaw-2804	1001	58	gains	gain	NOUN
taxlaw-2804	1001	59	and	and	CCONJ
taxlaw-2804	1001	60	losses	loss	NOUN
taxlaw-2804	1001	61	are	be	AUX
taxlaw-2804	1001	62	shared	share	VERB
taxlaw-2804	1001	63	since	since	SCONJ
taxlaw-2804	1001	64	that	that	PRON
taxlaw-2804	1001	65	is	be	AUX
taxlaw-2804	1001	66	a	a	DET
taxlaw-2804	1001	67	business	business	NOUN
taxlaw-2804	1001	68	matter	matter	NOUN
taxlaw-2804	1001	69	.	.	PUNCT
taxlaw-2804	1002	1	the	the	DET
taxlaw-2804	1002	2	person‟s	person‟s	ADJ
taxlaw-2804	1002	3	expectation	expectation	NOUN
taxlaw-2804	1002	4	about	about	ADP
taxlaw-2804	1002	5	the	the	DET
taxlaw-2804	1002	6	sharing	sharing	NOUN
taxlaw-2804	1002	7	of	of	ADP
taxlaw-2804	1002	8	tax	tax	NOUN
taxlaw-2804	1002	9	items	item	NOUN
taxlaw-2804	1002	10	would	would	AUX
taxlaw-2804	1002	11	work	work	VERB
taxlaw-2804	1002	12	well	well	ADV
taxlaw-2804	1002	13	as	as	ADP
taxlaw-2804	1002	14	a	a	DET
taxlaw-2804	1002	15	rule	rule	NOUN
taxlaw-2804	1002	16	of	of	ADP
taxlaw-2804	1002	17	thumb	thumb	NOUN
taxlaw-2804	1002	18	since	since	SCONJ
taxlaw-2804	1002	19	the	the	DET
taxlaw-2804	1002	20	consistency	consistency	NOUN
taxlaw-2804	1002	21	between	between	ADP
taxlaw-2804	1002	22	tax	tax	NOUN
taxlaw-2804	1002	23	and	and	CCONJ
taxlaw-2804	1002	24	economics	economics	NOUN
taxlaw-2804	1002	25	is	be	AUX
taxlaw-2804	1002	26	the	the	DET
taxlaw-2804	1002	27	overall	overall	ADJ
taxlaw-2804	1002	28	objective	objective	NOUN
taxlaw-2804	1002	29	of	of	ADP
taxlaw-2804	1002	30	the	the	DET
taxlaw-2804	1002	31	rules	rule	NOUN
taxlaw-2804	1002	32	regarding	regard	VERB
taxlaw-2804	1002	33	allocation	allocation	NOUN
taxlaw-2804	1002	34	of	of	ADP
taxlaw-2804	1002	35	tax	tax	NOUN
taxlaw-2804	1002	36	items	item	NOUN
taxlaw-2804	1002	37	.	.	PUNCT
taxlaw-2804	1003	1	thus	thus	ADV
taxlaw-2804	1003	2	,	,	PUNCT
taxlaw-2804	1003	3	the	the	DET
taxlaw-2804	1003	4	person	person	NOUN
taxlaw-2804	1003	5	has	have	VERB
taxlaw-2804	1003	6	a	a	DET
taxlaw-2804	1003	7	workable	workable	ADJ
taxlaw-2804	1003	8	understanding	understanding	NOUN
taxlaw-2804	1003	9	of	of	ADP
taxlaw-2804	1003	10	the	the	DET
taxlaw-2804	1003	11	results	result	NOUN
taxlaw-2804	1003	12	of	of	ADP
taxlaw-2804	1003	13	the	the	DET
taxlaw-2804	1003	14	tax	tax	NOUN
taxlaw-2804	1003	15	rules	rule	NOUN
taxlaw-2804	1003	16	.	.	PUNCT
taxlaw-2804	1004	1	moreover	moreover	ADV
taxlaw-2804	1004	2	,	,	PUNCT
taxlaw-2804	1004	3	the	the	DET
taxlaw-2804	1004	4	person	person	NOUN
taxlaw-2804	1004	5	understands	understand	VERB
taxlaw-2804	1004	6	the	the	DET
taxlaw-2804	1004	7	results	result	NOUN
taxlaw-2804	1004	8	of	of	ADP
taxlaw-2804	1004	9	the	the	DET
taxlaw-2804	1004	10	rules	rule	NOUN
taxlaw-2804	1004	11	fairly	fairly	ADV
taxlaw-2804	1004	12	well	well	ADV
taxlaw-2804	1004	13	even	even	ADV
taxlaw-2804	1004	14	though	though	SCONJ
taxlaw-2804	1004	15	the	the	DET
taxlaw-2804	1004	16	treasury	treasury	PROPN
taxlaw-2804	1004	17	regulations	regulation	NOUN
taxlaw-2804	1004	18	regarding	regard	VERB
taxlaw-2804	1004	19	partnership	partnership	NOUN
taxlaw-2804	1004	20	tax	tax	NOUN
taxlaw-2804	1004	21	allocations	allocation	NOUN
taxlaw-2804	1004	22	are	be	AUX
taxlaw-2804	1004	23	long	long	ADJ
taxlaw-2804	1004	24	and	and	CCONJ
taxlaw-2804	1004	25	technical	technical	ADJ
taxlaw-2804	1004	26	.	.	PUNCT
taxlaw-2804	1005	1	136	136	NUM
taxlaw-2804	1005	2	because	because	SCONJ
taxlaw-2804	1005	3	of	of	ADP
taxlaw-2804	1005	4	the	the	DET
taxlaw-2804	1005	5	length	length	NOUN
taxlaw-2804	1005	6	and	and	CCONJ
taxlaw-2804	1005	7	technical	technical	ADJ
taxlaw-2804	1005	8	nature	nature	NOUN
taxlaw-2804	1005	9	of	of	ADP
taxlaw-2804	1005	10	the	the	DET
taxlaw-2804	1005	11	regulations	regulation	NOUN
taxlaw-2804	1005	12	,	,	PUNCT
taxlaw-2804	1005	13	the	the	DET
taxlaw-2804	1005	14	precise	precise	ADJ
taxlaw-2804	1005	15	parameters	parameter	NOUN
taxlaw-2804	1005	16	of	of	ADP
taxlaw-2804	1005	17	the	the	DET
taxlaw-2804	1005	18	rules	rule	NOUN
taxlaw-2804	1005	19	remain	remain	VERB
taxlaw-2804	1005	20	unknown	unknown	ADJ
taxlaw-2804	1005	21	to	to	ADP
taxlaw-2804	1005	22	the	the	DET
taxlaw-2804	1005	23	business	business	NOUN
taxlaw-2804	1005	24	person	person	NOUN
taxlaw-2804	1005	25	who	who	PRON
taxlaw-2804	1005	26	leaves	leave	VERB
taxlaw-2804	1005	27	the	the	DET
taxlaw-2804	1005	28	computational	computational	ADJ
taxlaw-2804	1005	29	exercise	exercise	NOUN
taxlaw-2804	1005	30	of	of	ADP
taxlaw-2804	1005	31	applying	apply	VERB
taxlaw-2804	1005	32	the	the	DET
taxlaw-2804	1005	33	rules	rule	NOUN
taxlaw-2804	1005	34	(	(	PUNCT
taxlaw-2804	1005	35	i.e.	i.e.	X
taxlaw-2804	1005	36	coping	cope	VERB
taxlaw-2804	1005	37	with	with	ADP
taxlaw-2804	1005	38	ex	ex	ADJ
taxlaw-2804	1005	39	post	post	NOUN
taxlaw-2804	1005	40	complexity	complexity	NOUN
taxlaw-2804	1005	41	)	)	PUNCT
taxlaw-2804	1005	42	to	to	ADP
taxlaw-2804	1005	43	his	his	PRON
taxlaw-2804	1005	44	or	or	CCONJ
taxlaw-2804	1005	45	her	her	PRON
taxlaw-2804	1005	46	tax	tax	NOUN
taxlaw-2804	1005	47	accountants	accountant	NOUN
taxlaw-2804	1005	48	.	.	PUNCT
taxlaw-2804	1006	1	nevertheless	nevertheless	ADV
taxlaw-2804	1006	2	,	,	PUNCT
taxlaw-2804	1006	3	the	the	DET
taxlaw-2804	1006	4	person	person	NOUN
taxlaw-2804	1006	5	has	have	VERB
taxlaw-2804	1006	6	an	an	DET
taxlaw-2804	1006	7	operational	operational	ADJ
taxlaw-2804	1006	8	understanding	understanding	NOUN
taxlaw-2804	1006	9	of	of	ADP
taxlaw-2804	1006	10	the	the	DET
taxlaw-2804	1006	11	rules	rule	NOUN
taxlaw-2804	1006	12	since	since	SCONJ
taxlaw-2804	1006	13	the	the	DET
taxlaw-2804	1006	14	result	result	NOUN
taxlaw-2804	1006	15	of	of	ADP
taxlaw-2804	1006	16	the	the	DET
taxlaw-2804	1006	17	rules	rule	NOUN
taxlaw-2804	1006	18	conforms	conform	VERB
taxlaw-2804	1006	19	to	to	ADP
taxlaw-2804	1006	20	the	the	DET
taxlaw-2804	1006	21	person‟s	person‟s	ADJ
taxlaw-2804	1006	22	expectations	expectation	NOUN
taxlaw-2804	1006	23	.	.	PUNCT
taxlaw-2804	1007	1	as	as	SCONJ
taxlaw-2804	1007	2	professor	professor	NOUN
taxlaw-2804	1007	3	zelenak	zelenak	NOUN
taxlaw-2804	1007	4	argues	argue	VERB
taxlaw-2804	1007	5	,	,	PUNCT
taxlaw-2804	1007	6	computers	computer	NOUN
taxlaw-2804	1007	7	can	can	AUX
taxlaw-2804	1007	8	not	not	PART
taxlaw-2804	1007	9	solve	solve	VERB
taxlaw-2804	1007	10	everything	everything	PRON
taxlaw-2804	1007	11	that	that	PRON
taxlaw-2804	1007	12	is	be	AUX
taxlaw-2804	1007	13	wrong	wrong	ADJ
taxlaw-2804	1007	14	with	with	ADP
taxlaw-2804	1007	15	computationally	computationally	ADV
taxlaw-2804	1007	16	difficult	difficult	ADJ
taxlaw-2804	1007	17	rules	rule	NOUN
taxlaw-2804	1007	18	because	because	SCONJ
taxlaw-2804	1007	19	,	,	PUNCT
taxlaw-2804	1007	20	while	while	SCONJ
taxlaw-2804	1007	21	computers	computer	NOUN
taxlaw-2804	1007	22	handle	handle	VERB
taxlaw-2804	1007	23	the	the	DET
taxlaw-2804	1007	24	arithmetic	arithmetic	NOUN
taxlaw-2804	1007	25	associated	associate	VERB
taxlaw-2804	1007	26	with	with	ADP
taxlaw-2804	1007	27	computational	computational	ADJ
taxlaw-2804	1007	28	difficulty	difficulty	NOUN
taxlaw-2804	1007	29	(	(	PUNCT
taxlaw-2804	1007	30	and	and	CCONJ
taxlaw-2804	1007	31	thus	thus	ADV
taxlaw-2804	1007	32	mitigate	mitigate	VERB
taxlaw-2804	1007	33	ex	ex	PRON
taxlaw-2804	1007	34	post	post	NOUN
taxlaw-2804	1007	35	complexity	complexity	NOUN
taxlaw-2804	1007	36	)	)	PUNCT
taxlaw-2804	1007	37	,	,	PUNCT
taxlaw-2804	1007	38	computers	computer	NOUN
taxlaw-2804	1007	39	do	do	AUX
taxlaw-2804	1007	40	not	not	PART
taxlaw-2804	1007	41	solve	solve	VERB
taxlaw-2804	1007	42	the	the	DET
taxlaw-2804	1007	43	potential	potential	ADJ
taxlaw-2804	1007	44	problem	problem	NOUN
taxlaw-2804	1007	45	of	of	ADP
taxlaw-2804	1007	46	a	a	DET
taxlaw-2804	1007	47	lack	lack	NOUN
taxlaw-2804	1007	48	of	of	ADP
taxlaw-2804	1007	49	general	general	ADJ
taxlaw-2804	1007	50	understanding	understanding	NOUN
taxlaw-2804	1007	51	of	of	ADP
taxlaw-2804	1007	52	technical	technical	ADJ
taxlaw-2804	1007	53	rules	rule	NOUN
taxlaw-2804	1007	54	(	(	PUNCT
taxlaw-2804	1007	55	and	and	CCONJ
taxlaw-2804	1007	56	thus	thus	ADV
taxlaw-2804	1007	57	have	have	VERB
taxlaw-2804	1007	58	no	no	DET
taxlaw-2804	1007	59	effect	effect	NOUN
taxlaw-2804	1007	60	on	on	ADP
taxlaw-2804	1007	61	whether	whether	SCONJ
taxlaw-2804	1007	62	or	or	CCONJ
taxlaw-2804	1007	63	not	not	PART
taxlaw-2804	1007	64	affected	affect	VERB
taxlaw-2804	1007	65	persons	person	NOUN
taxlaw-2804	1007	66	will	will	AUX
taxlaw-2804	1007	67	take	take	VERB
taxlaw-2804	1007	68	the	the	DET
taxlaw-2804	1007	69	rules	rule	NOUN
taxlaw-2804	1007	70	into	into	ADP
taxlaw-2804	1007	71	account	account	NOUN
taxlaw-2804	1007	72	when	when	SCONJ
taxlaw-2804	1007	73	planning	plan	VERB
taxlaw-2804	1007	74	their	their	PRON
taxlaw-2804	1007	75	activities	activity	NOUN
taxlaw-2804	1007	76	)	)	PUNCT
taxlaw-2804	1007	77	.	.	PUNCT
taxlaw-2804	1008	1	137	137	NUM
taxlaw-2804	1008	2	as	as	ADP
taxlaw-2804	1008	3	an	an	DET
taxlaw-2804	1008	4	example	example	NOUN
taxlaw-2804	1008	5	of	of	ADP
taxlaw-2804	1008	6	a	a	DET
taxlaw-2804	1008	7	computationally	computationally	ADV
taxlaw-2804	1008	8	difficult	difficult	ADJ
taxlaw-2804	1008	9	rule	rule	NOUN
taxlaw-2804	1008	10	,	,	PUNCT
taxlaw-2804	1008	11	professor	professor	NOUN
taxlaw-2804	1008	12	zelenak	zelenak	NOUN
taxlaw-2804	1008	13	discusses	discuss	VERB
taxlaw-2804	1008	14	the	the	DET
taxlaw-2804	1008	15	phase	phase	NOUN
taxlaw-2804	1008	16	-	-	PUNCT
taxlaw-2804	1008	17	out	out	NOUN
taxlaw-2804	1008	18	that	that	PRON
taxlaw-2804	1008	19	reduces	reduce	VERB
taxlaw-2804	1008	20	otherwise	otherwise	ADV
taxlaw-2804	1008	21	allowable	allowable	ADJ
taxlaw-2804	1008	22	itemized	itemize	VERB
taxlaw-2804	1008	23	deductions	deduction	NOUN
taxlaw-2804	1008	24	by	by	ADP
taxlaw-2804	1008	25	the	the	DET
taxlaw-2804	1008	26	lesser	less	ADJ
taxlaw-2804	1008	27	of	of	ADP
taxlaw-2804	1008	28	:	:	PUNCT
taxlaw-2804	1008	29	(	(	PUNCT
taxlaw-2804	1008	30	1	1	X
taxlaw-2804	1008	31	)	)	PUNCT
taxlaw-2804	1008	32	3	3	NUM
taxlaw-2804	1008	33	%	%	NOUN
taxlaw-2804	1008	34	of	of	ADP
taxlaw-2804	1008	35	the	the	DET
taxlaw-2804	1008	36	excess	excess	NOUN
taxlaw-2804	1008	37	of	of	ADP
taxlaw-2804	1008	38	adjusted	adjust	VERB
taxlaw-2804	1008	39	gross	gross	ADJ
taxlaw-2804	1008	40	income	income	NOUN
taxlaw-2804	1008	41	over	over	ADP
taxlaw-2804	1008	42	$	$	SYM
taxlaw-2804	1008	43	100,000	100,000	NUM
taxlaw-2804	1008	44	;	;	PUNCT
taxlaw-2804	1008	45	or	or	CCONJ
taxlaw-2804	1008	46	(	(	PUNCT
taxlaw-2804	1008	47	2	2	NUM
taxlaw-2804	1008	48	)	)	PUNCT
taxlaw-2804	1008	49	80	80	NUM
taxlaw-2804	1008	50	%	%	NOUN
taxlaw-2804	1008	51	of	of	ADP
taxlaw-2804	1008	52	otherwise	otherwise	ADV
taxlaw-2804	1008	53	allowable	allowable	ADJ
taxlaw-2804	1008	54	itemized	itemize	VERB
taxlaw-2804	1008	55	deductions	deduction	NOUN
taxlaw-2804	1008	56	.	.	PUNCT
taxlaw-2804	1009	1	138	138	NUM
taxlaw-2804	1010	1	i	i	PRON
taxlaw-2804	1010	2	would	would	AUX
taxlaw-2804	1010	3	note	note	VERB
taxlaw-2804	1010	4	that	that	SCONJ
taxlaw-2804	1010	5	the	the	DET
taxlaw-2804	1010	6	reason	reason	NOUN
taxlaw-2804	1010	7	computers	computer	NOUN
taxlaw-2804	1010	8	can	can	AUX
taxlaw-2804	1010	9	not	not	PART
taxlaw-2804	1010	10	address	address	VERB
taxlaw-2804	1010	11	the	the	DET
taxlaw-2804	1010	12	resulting	result	VERB
taxlaw-2804	1010	13	lack	lack	NOUN
taxlaw-2804	1010	14	of	of	ADP
taxlaw-2804	1010	15	understanding	understanding	NOUN
taxlaw-2804	1010	16	(	(	PUNCT
taxlaw-2804	1010	17	which	which	PRON
taxlaw-2804	1010	18	can	can	AUX
taxlaw-2804	1010	19	distort	distort	VERB
taxlaw-2804	1010	20	decision	decision	NOUN
taxlaw-2804	1010	21	-	-	PUNCT
taxlaw-2804	1010	22	making	making	NOUN
taxlaw-2804	1010	23	)	)	PUNCT
taxlaw-2804	1010	24	is	be	AUX
taxlaw-2804	1010	25	that	that	PRON
taxlaw-2804	1010	26	:	:	PUNCT
taxlaw-2804	1010	27	(	(	PUNCT
taxlaw-2804	1010	28	1	1	X
taxlaw-2804	1010	29	)	)	PUNCT
taxlaw-2804	1010	30	the	the	DET
taxlaw-2804	1010	31	rule	rule	NOUN
taxlaw-2804	1010	32	is	be	AUX
taxlaw-2804	1010	33	formulated	formulate	VERB
taxlaw-2804	1010	34	in	in	ADP
taxlaw-2804	1010	35	a	a	DET
taxlaw-2804	1010	36	way	way	NOUN
taxlaw-2804	1010	37	that	that	PRON
taxlaw-2804	1010	38	is	be	AUX
taxlaw-2804	1010	39	specific	specific	ADJ
taxlaw-2804	1010	40	and	and	CCONJ
taxlaw-2804	1010	41	arbitrary	arbitrary	ADJ
taxlaw-2804	1010	42	;	;	PUNCT
taxlaw-2804	1010	43	and	and	CCONJ
taxlaw-2804	1010	44	(	(	PUNCT
taxlaw-2804	1010	45	2	2	X
taxlaw-2804	1010	46	)	)	PUNCT
taxlaw-2804	1010	47	the	the	DET
taxlaw-2804	1010	48	rule	rule	NOUN
taxlaw-2804	1010	49	is	be	AUX
taxlaw-2804	1010	50	technical	technical	ADJ
taxlaw-2804	1010	51	.	.	PUNCT
taxlaw-2804	1011	1	because	because	SCONJ
taxlaw-2804	1011	2	it	it	PRON
taxlaw-2804	1011	3	is	be	AUX
taxlaw-2804	1011	4	formulated	formulate	VERB
taxlaw-2804	1011	5	in	in	ADP
taxlaw-2804	1011	6	a	a	DET
taxlaw-2804	1011	7	way	way	NOUN
taxlaw-2804	1011	8	that	that	PRON
taxlaw-2804	1011	9	is	be	AUX
taxlaw-2804	1011	10	specific	specific	ADJ
taxlaw-2804	1011	11	and	and	CCONJ
taxlaw-2804	1011	12	arbitrary	arbitrary	ADJ
taxlaw-2804	1011	13	,	,	PUNCT
taxlaw-2804	1011	14	the	the	DET
taxlaw-2804	1011	15	rule	rule	NOUN
taxlaw-2804	1011	16	can	can	AUX
taxlaw-2804	1011	17	not	not	PART
taxlaw-2804	1011	18	be	be	AUX
taxlaw-2804	1011	19	consistent	consistent	ADJ
taxlaw-2804	1011	20	with	with	ADP
taxlaw-2804	1011	21	the	the	DET
taxlaw-2804	1011	22	expectations	expectation	NOUN
taxlaw-2804	1011	23	of	of	ADP
taxlaw-2804	1011	24	an	an	DET
taxlaw-2804	1011	25	uninformed	uninformed	ADJ
taxlaw-2804	1011	26	person	person	NOUN
taxlaw-2804	1011	27	.	.	PUNCT
taxlaw-2804	1012	1	in	in	ADP
taxlaw-2804	1012	2	other	other	ADJ
taxlaw-2804	1012	3	words	word	NOUN
taxlaw-2804	1012	4	,	,	PUNCT
taxlaw-2804	1012	5	there	there	PRON
taxlaw-2804	1012	6	is	be	VERB
taxlaw-2804	1012	7	no	no	DET
taxlaw-2804	1012	8	reason	reason	NOUN
taxlaw-2804	1012	9	why	why	SCONJ
taxlaw-2804	1012	10	an	an	DET
taxlaw-2804	1012	11	uninformed	uninformed	ADJ
taxlaw-2804	1012	12	person	person	NOUN
taxlaw-2804	1012	13	would	would	AUX
taxlaw-2804	1012	14	have	have	VERB
taxlaw-2804	1012	15	any	any	DET
taxlaw-2804	1012	16	intuitive	intuitive	ADJ
taxlaw-2804	1012	17	estimate	estimate	NOUN
taxlaw-2804	1012	18	of	of	ADP
taxlaw-2804	1012	19	the	the	DET
taxlaw-2804	1012	20	exact	exact	ADJ
taxlaw-2804	1012	21	dollar	dollar	NOUN
taxlaw-2804	1012	22	amount	amount	NOUN
taxlaw-2804	1012	23	at	at	ADP
taxlaw-2804	1012	24	which	which	PRON
taxlaw-2804	1012	25	a	a	DET
taxlaw-2804	1012	26	given	give	VERB
taxlaw-2804	1012	27	phase	phase	NOUN
taxlaw-2804	1012	28	-	-	PUNCT
taxlaw-2804	1012	29	out	out	ADP
taxlaw-2804	1012	30	sets	set	NOUN
taxlaw-2804	1012	31	in	in	ADP
taxlaw-2804	1012	32	or	or	CCONJ
taxlaw-2804	1012	33	the	the	DET
taxlaw-2804	1012	34	exact	exact	ADJ
taxlaw-2804	1012	35	rate	rate	NOUN
taxlaw-2804	1012	36	at	at	ADP
taxlaw-2804	1012	37	which	which	PRON
taxlaw-2804	1012	38	deductions	deduction	NOUN
taxlaw-2804	1012	39	are	be	AUX
taxlaw-2804	1012	40	phased	phase	VERB
taxlaw-2804	1012	41	out	out	ADP
taxlaw-2804	1012	42	because	because	SCONJ
taxlaw-2804	1012	43	these	these	DET
taxlaw-2804	1012	44	parameters	parameter	NOUN
taxlaw-2804	1012	45	of	of	ADP
taxlaw-2804	1012	46	the	the	DET
taxlaw-2804	1012	47	rule	rule	NOUN
taxlaw-2804	1012	48	are	be	AUX
taxlaw-2804	1012	49	inherently	inherently	ADV
taxlaw-2804	1012	50	arbitrary	arbitrary	ADJ
taxlaw-2804	1012	51	.	.	PUNCT
taxlaw-2804	1013	1	therefore	therefore	ADV
taxlaw-2804	1013	2	,	,	PUNCT
taxlaw-2804	1013	3	for	for	SCONJ
taxlaw-2804	1013	4	a	a	DET
taxlaw-2804	1013	5	person	person	NOUN
taxlaw-2804	1013	6	to	to	PART
taxlaw-2804	1013	7	be	be	AUX
taxlaw-2804	1013	8	assured	assure	VERB
taxlaw-2804	1013	9	of	of	ADP
taxlaw-2804	1013	10	making	make	VERB
taxlaw-2804	1013	11	the	the	DET
taxlaw-2804	1013	12	decisions	decision	NOUN
taxlaw-2804	1013	13	he	he	PRON
taxlaw-2804	1013	14	or	or	CCONJ
taxlaw-2804	1013	15	she	she	PRON
taxlaw-2804	1013	16	would	would	AUX
taxlaw-2804	1013	17	make	make	VERB
taxlaw-2804	1013	18	if	if	SCONJ
taxlaw-2804	1013	19	he	he	PRON
taxlaw-2804	1013	20	or	or	CCONJ
taxlaw-2804	1013	21	she	she	PRON
taxlaw-2804	1013	22	understood	understand	VERB
taxlaw-2804	1013	23	the	the	DET
taxlaw-2804	1013	24	rule	rule	NOUN
taxlaw-2804	1013	25	,	,	PUNCT
taxlaw-2804	1013	26	he	he	PRON
taxlaw-2804	1013	27	or	or	CCONJ
taxlaw-2804	1013	28	she	she	PRON
taxlaw-2804	1013	29	would	would	AUX
taxlaw-2804	1013	30	need	need	VERB
taxlaw-2804	1013	31	to	to	PART
taxlaw-2804	1013	32	have	have	VERB
taxlaw-2804	1013	33	knowledge	knowledge	NOUN
taxlaw-2804	1013	34	of	of	ADP
taxlaw-2804	1013	35	the	the	DET
taxlaw-2804	1013	36	exact	exact	ADJ
taxlaw-2804	1013	37	specifications	specification	NOUN
taxlaw-2804	1013	38	of	of	ADP
taxlaw-2804	1013	39	the	the	DET
taxlaw-2804	1013	40	rule	rule	NOUN
taxlaw-2804	1013	41	.	.	PUNCT
taxlaw-2804	1014	1	this	this	DET
taxlaw-2804	1014	2	knowledge	knowledge	NOUN
taxlaw-2804	1014	3	is	be	AUX
taxlaw-2804	1014	4	difficult	difficult	ADJ
taxlaw-2804	1014	5	to	to	PART
taxlaw-2804	1014	6	obtain	obtain	VERB
taxlaw-2804	1014	7	since	since	SCONJ
taxlaw-2804	1014	8	it	it	PRON
taxlaw-2804	1014	9	requires	require	VERB
taxlaw-2804	1014	10	wading	wade	VERB
taxlaw-2804	1014	11	through	through	ADP
taxlaw-2804	1014	12	technical	technical	ADJ
taxlaw-2804	1014	13	rules	rule	NOUN
taxlaw-2804	1014	14	.	.	PUNCT
taxlaw-2804	1015	1	135	135	NUM
taxlaw-2804	1015	2	such	such	DET
taxlaw-2804	1015	3	an	an	DET
taxlaw-2804	1015	4	expectation	expectation	NOUN
taxlaw-2804	1015	5	would	would	AUX
taxlaw-2804	1015	6	be	be	AUX
taxlaw-2804	1015	7	consistent	consistent	ADJ
taxlaw-2804	1015	8	with	with	ADP
taxlaw-2804	1015	9	a	a	DET
taxlaw-2804	1015	10	general	general	ADJ
taxlaw-2804	1015	11	understanding	understanding	NOUN
taxlaw-2804	1015	12	that	that	SCONJ
taxlaw-2804	1015	13	,	,	PUNCT
taxlaw-2804	1015	14	subject	subject	ADJ
taxlaw-2804	1015	15	to	to	ADP
taxlaw-2804	1015	16	numerous	numerous	ADJ
taxlaw-2804	1015	17	exceptions	exception	NOUN
taxlaw-2804	1015	18	,	,	PUNCT
taxlaw-2804	1015	19	taxable	taxable	ADJ
taxlaw-2804	1015	20	income	income	NOUN
taxlaw-2804	1015	21	is	be	AUX
taxlaw-2804	1015	22	intended	intend	VERB
taxlaw-2804	1015	23	to	to	PART
taxlaw-2804	1015	24	measure	measure	VERB
taxlaw-2804	1015	25	economic	economic	ADJ
taxlaw-2804	1015	26	well	well	ADJ
taxlaw-2804	1015	27	being	being	NOUN
taxlaw-2804	1015	28	.	.	PUNCT
taxlaw-2804	1016	1	136	136	NUM
taxlaw-2804	1017	1	the	the	DET
taxlaw-2804	1017	2	applicable	applicable	ADJ
taxlaw-2804	1017	3	regulations	regulation	NOUN
taxlaw-2804	1017	4	under	under	ADP
taxlaw-2804	1017	5	§	§	PROPN
taxlaw-2804	1017	6	704(b	704(b	PROPN
taxlaw-2804	1017	7	)	)	PUNCT
taxlaw-2804	1017	8	are	be	AUX
taxlaw-2804	1017	9	approximately	approximately	ADV
taxlaw-2804	1017	10	70	70	NUM
taxlaw-2804	1017	11	pages	page	NOUN
taxlaw-2804	1017	12	long	long	ADV
taxlaw-2804	1017	13	,	,	PUNCT
taxlaw-2804	1017	14	and	and	CCONJ
taxlaw-2804	1017	15	they	they	PRON
taxlaw-2804	1017	16	use	use	VERB
taxlaw-2804	1017	17	specialized	specialized	ADJ
taxlaw-2804	1017	18	terms	term	NOUN
taxlaw-2804	1017	19	of	of	ADP
taxlaw-2804	1017	20	art	art	NOUN
taxlaw-2804	1017	21	like	like	ADP
taxlaw-2804	1017	22	“	"	PUNCT
taxlaw-2804	1017	23	capital	capital	NOUN
taxlaw-2804	1017	24	account	account	NOUN
taxlaw-2804	1017	25	”	"	PUNCT
taxlaw-2804	1017	26	and	and	CCONJ
taxlaw-2804	1017	27	“	"	PUNCT
taxlaw-2804	1017	28	substantiality	substantiality	NOUN
taxlaw-2804	1017	29	.	.	PUNCT
taxlaw-2804	1017	30	”	"	PUNCT
taxlaw-2804	1017	31	137	137	NUM
taxlaw-2804	1017	32	zelenak	zelenak	NOUN
taxlaw-2804	1017	33	,	,	PUNCT
taxlaw-2804	1017	34	supra	supra	PROPN
taxlaw-2804	1017	35	note	note	NOUN
taxlaw-2804	1017	36	120	120	NUM
taxlaw-2804	1017	37	.	.	PUNCT
taxlaw-2804	1017	38	138	138	NUM
taxlaw-2804	1018	1	i	i	PRON
taxlaw-2804	1018	2	d.	d.	PROPN
taxlaw-2804	1018	3	at	at	ADP
taxlaw-2804	1018	4	106	106	NUM
taxlaw-2804	1018	5	(	(	PUNCT
taxlaw-2804	1018	6	citing	cite	VERB
taxlaw-2804	1018	7	§	§	PROPN
taxlaw-2804	1018	8	68	68	NUM
taxlaw-2804	1018	9	)	)	PUNCT
taxlaw-2804	1018	10	.	.	PUNCT
taxlaw-2804	1019	1	290	290	NUM
taxlaw-2804	1019	2	columbia	columbia	PROPN
taxlaw-2804	1019	3	journal	journal	PROPN
taxlaw-2804	1019	4	of	of	ADP
taxlaw-2804	1019	5	tax	tax	NOUN
taxlaw-2804	1019	6	law	law	NOUN
taxlaw-2804	1019	7	[	[	X
taxlaw-2804	1019	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	1019	9	d.	d.	NOUN
taxlaw-2804	1019	10	uncertainty	uncertainty	NOUN
taxlaw-2804	1019	11	as	as	ADP
taxlaw-2804	1019	12	a	a	DET
taxlaw-2804	1019	13	contributing	contribute	VERB
taxlaw-2804	1019	14	factor	factor	NOUN
taxlaw-2804	1019	15	uncertainty	uncertainty	NOUN
taxlaw-2804	1019	16	contributes	contribute	VERB
taxlaw-2804	1019	17	to	to	ADP
taxlaw-2804	1019	18	ex	ex	PRON
taxlaw-2804	1019	19	ante	ante	NOUN
taxlaw-2804	1019	20	complexity	complexity	NOUN
taxlaw-2804	1019	21	and	and	CCONJ
taxlaw-2804	1019	22	ex	ex	ADJ
taxlaw-2804	1019	23	post	post	NOUN
taxlaw-2804	1019	24	complexity	complexity	NOUN
taxlaw-2804	1019	25	,	,	PUNCT
taxlaw-2804	1019	26	all	all	PRON
taxlaw-2804	1019	27	else	else	ADV
taxlaw-2804	1019	28	being	be	AUX
taxlaw-2804	1019	29	equal	equal	ADJ
taxlaw-2804	1019	30	.	.	PUNCT
taxlaw-2804	1020	1	uncertainty	uncertainty	NOUN
taxlaw-2804	1020	2	arises	arise	VERB
taxlaw-2804	1020	3	when	when	SCONJ
taxlaw-2804	1020	4	a	a	DET
taxlaw-2804	1020	5	person	person	NOUN
taxlaw-2804	1020	6	who	who	PRON
taxlaw-2804	1020	7	has	have	VERB
taxlaw-2804	1020	8	a	a	DET
taxlaw-2804	1020	9	clear	clear	ADJ
taxlaw-2804	1020	10	and	and	CCONJ
taxlaw-2804	1020	11	correct	correct	ADJ
taxlaw-2804	1020	12	understanding	understanding	NOUN
taxlaw-2804	1020	13	of	of	ADP
taxlaw-2804	1020	14	all	all	DET
taxlaw-2804	1020	15	available	available	ADJ
taxlaw-2804	1020	16	legal	legal	ADJ
taxlaw-2804	1020	17	authority	authority	NOUN
taxlaw-2804	1020	18	still	still	ADV
taxlaw-2804	1020	19	can	can	AUX
taxlaw-2804	1020	20	not	not	PART
taxlaw-2804	1020	21	confidently	confidently	ADV
taxlaw-2804	1020	22	predict	predict	VERB
taxlaw-2804	1020	23	how	how	SCONJ
taxlaw-2804	1020	24	the	the	DET
taxlaw-2804	1020	25	rules	rule	NOUN
taxlaw-2804	1020	26	apply	apply	VERB
taxlaw-2804	1020	27	to	to	ADP
taxlaw-2804	1020	28	a	a	DET
taxlaw-2804	1020	29	given	give	VERB
taxlaw-2804	1020	30	set	set	NOUN
taxlaw-2804	1020	31	of	of	ADP
taxlaw-2804	1020	32	facts	fact	NOUN
taxlaw-2804	1020	33	.	.	PUNCT
taxlaw-2804	1021	1	with	with	ADP
taxlaw-2804	1021	2	respect	respect	NOUN
taxlaw-2804	1021	3	to	to	ADP
taxlaw-2804	1021	4	ex	ex	PRON
taxlaw-2804	1021	5	ante	ante	NOUN
taxlaw-2804	1021	6	complexity	complexity	NOUN
taxlaw-2804	1021	7	,	,	PUNCT
taxlaw-2804	1021	8	a	a	DET
taxlaw-2804	1021	9	person	person	NOUN
taxlaw-2804	1021	10	affected	affect	VERB
taxlaw-2804	1021	11	by	by	ADP
taxlaw-2804	1021	12	uncertain	uncertain	ADJ
taxlaw-2804	1021	13	rules	rule	NOUN
taxlaw-2804	1021	14	has	have	VERB
taxlaw-2804	1021	15	three	three	NUM
taxlaw-2804	1021	16	choices	choice	NOUN
taxlaw-2804	1021	17	:	:	PUNCT
taxlaw-2804	1021	18	(	(	PUNCT
taxlaw-2804	1021	19	1	1	X
taxlaw-2804	1021	20	)	)	PUNCT
taxlaw-2804	1021	21	leave	leave	VERB
taxlaw-2804	1021	22	his	his	PRON
taxlaw-2804	1021	23	or	or	CCONJ
taxlaw-2804	1021	24	her	her	PRON
taxlaw-2804	1021	25	intended	intended	ADJ
taxlaw-2804	1021	26	future	future	ADJ
taxlaw-2804	1021	27	actions	action	NOUN
taxlaw-2804	1021	28	unchanged	unchanged	ADJ
taxlaw-2804	1021	29	but	but	CCONJ
taxlaw-2804	1021	30	strive	strive	VERB
taxlaw-2804	1021	31	to	to	PART
taxlaw-2804	1021	32	change	change	VERB
taxlaw-2804	1021	33	applicable	applicable	ADJ
taxlaw-2804	1021	34	law	law	NOUN
taxlaw-2804	1021	35	in	in	ADP
taxlaw-2804	1021	36	a	a	DET
taxlaw-2804	1021	37	way	way	NOUN
taxlaw-2804	1021	38	that	that	PRON
taxlaw-2804	1021	39	reduces	reduce	VERB
taxlaw-2804	1021	40	uncertainty	uncertainty	NOUN
taxlaw-2804	1021	41	,	,	PUNCT
taxlaw-2804	1021	42	(	(	PUNCT
taxlaw-2804	1021	43	2	2	X
taxlaw-2804	1021	44	)	)	PUNCT
taxlaw-2804	1021	45	leave	leave	VERB
taxlaw-2804	1021	46	his	his	PRON
taxlaw-2804	1021	47	or	or	CCONJ
taxlaw-2804	1021	48	her	her	PRON
taxlaw-2804	1021	49	intended	intended	ADJ
taxlaw-2804	1021	50	future	future	ADJ
taxlaw-2804	1021	51	actions	action	NOUN
taxlaw-2804	1021	52	and	and	CCONJ
taxlaw-2804	1021	53	the	the	DET
taxlaw-2804	1021	54	law	law	NOUN
taxlaw-2804	1021	55	unchanged	unchanged	ADJ
taxlaw-2804	1021	56	and	and	CCONJ
taxlaw-2804	1021	57	accept	accept	VERB
taxlaw-2804	1021	58	a	a	DET
taxlaw-2804	1021	59	lack	lack	NOUN
taxlaw-2804	1021	60	of	of	ADP
taxlaw-2804	1021	61	understanding	understanding	NOUN
taxlaw-2804	1021	62	of	of	ADP
taxlaw-2804	1021	63	the	the	DET
taxlaw-2804	1021	64	outcome	outcome	NOUN
taxlaw-2804	1021	65	of	of	ADP
taxlaw-2804	1021	66	legal	legal	ADJ
taxlaw-2804	1021	67	rules	rule	NOUN
taxlaw-2804	1021	68	(	(	PUNCT
taxlaw-2804	1021	69	and	and	CCONJ
taxlaw-2804	1021	70	therefore	therefore	ADV
taxlaw-2804	1021	71	accept	accept	VERB
taxlaw-2804	1021	72	the	the	DET
taxlaw-2804	1021	73	risk	risk	NOUN
taxlaw-2804	1021	74	of	of	ADP
taxlaw-2804	1021	75	incurring	incur	VERB
taxlaw-2804	1021	76	costs	cost	NOUN
taxlaw-2804	1021	77	that	that	PRON
taxlaw-2804	1021	78	follow	follow	VERB
taxlaw-2804	1021	79	from	from	ADP
taxlaw-2804	1021	80	a	a	DET
taxlaw-2804	1021	81	failure	failure	NOUN
taxlaw-2804	1021	82	to	to	PART
taxlaw-2804	1021	83	design	design	VERB
taxlaw-2804	1021	84	future	future	ADJ
taxlaw-2804	1021	85	activities	activity	NOUN
taxlaw-2804	1021	86	with	with	ADP
taxlaw-2804	1021	87	the	the	DET
taxlaw-2804	1021	88	relevant	relevant	ADJ
taxlaw-2804	1021	89	legal	legal	ADJ
taxlaw-2804	1021	90	rules	rule	NOUN
taxlaw-2804	1021	91	in	in	ADP
taxlaw-2804	1021	92	mind	mind	NOUN
taxlaw-2804	1021	93	)	)	PUNCT
taxlaw-2804	1021	94	,	,	PUNCT
taxlaw-2804	1021	95	or	or	CCONJ
taxlaw-2804	1021	96	(	(	PUNCT
taxlaw-2804	1021	97	3	3	X
taxlaw-2804	1021	98	)	)	PUNCT
taxlaw-2804	1021	99	leave	leave	VERB
taxlaw-2804	1021	100	applicable	applicable	ADJ
taxlaw-2804	1021	101	law	law	NOUN
taxlaw-2804	1021	102	unchanged	unchanged	ADJ
taxlaw-2804	1021	103	but	but	CCONJ
taxlaw-2804	1021	104	modify	modify	VERB
taxlaw-2804	1021	105	intended	intend	VERB
taxlaw-2804	1021	106	future	future	ADJ
taxlaw-2804	1021	107	actions	action	NOUN
taxlaw-2804	1021	108	so	so	SCONJ
taxlaw-2804	1021	109	that	that	SCONJ
taxlaw-2804	1021	110	the	the	DET
taxlaw-2804	1021	111	consequences	consequence	NOUN
taxlaw-2804	1021	112	of	of	ADP
taxlaw-2804	1021	113	the	the	DET
taxlaw-2804	1021	114	actions	action	NOUN
taxlaw-2804	1021	115	are	be	AUX
taxlaw-2804	1021	116	no	no	ADV
taxlaw-2804	1021	117	longer	long	ADV
taxlaw-2804	1021	118	uncertain	uncertain	ADJ
taxlaw-2804	1021	119	.	.	PUNCT
taxlaw-2804	1022	1	uncertainty	uncertainty	NOUN
taxlaw-2804	1022	2	contributes	contribute	VERB
taxlaw-2804	1022	3	to	to	ADP
taxlaw-2804	1022	4	ex	ex	PRON
taxlaw-2804	1022	5	ante	ante	NOUN
taxlaw-2804	1022	6	complexity	complexity	NOUN
taxlaw-2804	1022	7	because	because	SCONJ
taxlaw-2804	1022	8	,	,	PUNCT
taxlaw-2804	1022	9	under	under	SCONJ
taxlaw-2804	1022	10	any	any	PRON
taxlaw-2804	1022	11	of	of	ADP
taxlaw-2804	1022	12	the	the	DET
taxlaw-2804	1022	13	three	three	NUM
taxlaw-2804	1022	14	options	option	NOUN
taxlaw-2804	1022	15	just	just	ADV
taxlaw-2804	1022	16	described	describe	VERB
taxlaw-2804	1022	17	,	,	PUNCT
taxlaw-2804	1022	18	a	a	DET
taxlaw-2804	1022	19	person	person	NOUN
taxlaw-2804	1022	20	governed	govern	VERB
taxlaw-2804	1022	21	by	by	ADP
taxlaw-2804	1022	22	uncertain	uncertain	ADJ
taxlaw-2804	1022	23	law	law	NOUN
taxlaw-2804	1022	24	incurs	incur	VERB
taxlaw-2804	1022	25	costs	cost	NOUN
taxlaw-2804	1022	26	.	.	PUNCT
taxlaw-2804	1023	1	under	under	ADP
taxlaw-2804	1023	2	the	the	DET
taxlaw-2804	1023	3	first	first	ADJ
taxlaw-2804	1023	4	option	option	NOUN
taxlaw-2804	1023	5	,	,	PUNCT
taxlaw-2804	1023	6	a	a	DET
taxlaw-2804	1023	7	person	person	NOUN
taxlaw-2804	1023	8	incurs	incur	VERB
taxlaw-2804	1023	9	costs	cost	NOUN
taxlaw-2804	1023	10	in	in	ADP
taxlaw-2804	1023	11	order	order	NOUN
taxlaw-2804	1023	12	to	to	PART
taxlaw-2804	1023	13	change	change	VERB
taxlaw-2804	1023	14	applicable	applicable	ADJ
taxlaw-2804	1023	15	law	law	NOUN
taxlaw-2804	1023	16	.	.	PUNCT
taxlaw-2804	1024	1	in	in	ADP
taxlaw-2804	1024	2	tax	tax	NOUN
taxlaw-2804	1024	3	,	,	PUNCT
taxlaw-2804	1024	4	such	such	ADJ
taxlaw-2804	1024	5	costs	cost	NOUN
taxlaw-2804	1024	6	could	could	AUX
taxlaw-2804	1024	7	include	include	VERB
taxlaw-2804	1024	8	the	the	DET
taxlaw-2804	1024	9	expenses	expense	NOUN
taxlaw-2804	1024	10	associated	associate	VERB
taxlaw-2804	1024	11	with	with	ADP
taxlaw-2804	1024	12	obtaining	obtain	VERB
taxlaw-2804	1024	13	a	a	DET
taxlaw-2804	1024	14	private	private	ADJ
taxlaw-2804	1024	15	letter	letter	NOUN
taxlaw-2804	1024	16	ruling	rule	VERB
taxlaw-2804	1024	17	from	from	ADP
taxlaw-2804	1024	18	the	the	DET
taxlaw-2804	1024	19	service	service	NOUN
taxlaw-2804	1024	20	.	.	PUNCT
taxlaw-2804	1025	1	under	under	ADP
taxlaw-2804	1025	2	the	the	DET
taxlaw-2804	1025	3	second	second	ADJ
taxlaw-2804	1025	4	option	option	NOUN
taxlaw-2804	1025	5	,	,	PUNCT
taxlaw-2804	1025	6	a	a	DET
taxlaw-2804	1025	7	person	person	NOUN
taxlaw-2804	1025	8	accepts	accept	VERB
taxlaw-2804	1025	9	the	the	DET
taxlaw-2804	1025	10	risk	risk	NOUN
taxlaw-2804	1025	11	of	of	ADP
taxlaw-2804	1025	12	incurring	incur	VERB
taxlaw-2804	1025	13	costs	cost	NOUN
taxlaw-2804	1025	14	that	that	PRON
taxlaw-2804	1025	15	follow	follow	VERB
taxlaw-2804	1025	16	from	from	ADP
taxlaw-2804	1025	17	a	a	DET
taxlaw-2804	1025	18	failure	failure	NOUN
taxlaw-2804	1025	19	to	to	PART
taxlaw-2804	1025	20	design	design	VERB
taxlaw-2804	1025	21	future	future	ADJ
taxlaw-2804	1025	22	activities	activity	NOUN
taxlaw-2804	1025	23	as	as	SCONJ
taxlaw-2804	1025	24	if	if	SCONJ
taxlaw-2804	1025	25	the	the	DET
taxlaw-2804	1025	26	person	person	NOUN
taxlaw-2804	1025	27	had	have	VERB
taxlaw-2804	1025	28	the	the	DET
taxlaw-2804	1025	29	relevant	relevant	ADJ
taxlaw-2804	1025	30	legal	legal	ADJ
taxlaw-2804	1025	31	rules	rule	NOUN
taxlaw-2804	1025	32	in	in	ADP
taxlaw-2804	1025	33	mind	mind	NOUN
taxlaw-2804	1025	34	.	.	PUNCT
taxlaw-2804	1026	1	under	under	ADP
taxlaw-2804	1026	2	the	the	DET
taxlaw-2804	1026	3	third	third	ADJ
taxlaw-2804	1026	4	option	option	NOUN
taxlaw-2804	1026	5	,	,	PUNCT
taxlaw-2804	1026	6	a	a	DET
taxlaw-2804	1026	7	person	person	NOUN
taxlaw-2804	1026	8	changes	change	VERB
taxlaw-2804	1026	9	his	his	PRON
taxlaw-2804	1026	10	or	or	CCONJ
taxlaw-2804	1026	11	her	her	PRON
taxlaw-2804	1026	12	actions	action	NOUN
taxlaw-2804	1026	13	so	so	SCONJ
taxlaw-2804	1026	14	that	that	SCONJ
taxlaw-2804	1026	15	the	the	DET
taxlaw-2804	1026	16	legal	legal	ADJ
taxlaw-2804	1026	17	result	result	NOUN
taxlaw-2804	1026	18	of	of	ADP
taxlaw-2804	1026	19	his	his	PRON
taxlaw-2804	1026	20	or	or	CCONJ
taxlaw-2804	1026	21	her	her	PRON
taxlaw-2804	1026	22	actions	action	NOUN
taxlaw-2804	1026	23	becomes	become	VERB
taxlaw-2804	1026	24	certain	certain	ADJ
taxlaw-2804	1026	25	.	.	PUNCT
taxlaw-2804	1027	1	if	if	SCONJ
taxlaw-2804	1027	2	the	the	DET
taxlaw-2804	1027	3	costs	cost	NOUN
taxlaw-2804	1027	4	of	of	ADP
taxlaw-2804	1027	5	changing	change	VERB
taxlaw-2804	1027	6	a	a	DET
taxlaw-2804	1027	7	person‟s	person‟s	ADJ
taxlaw-2804	1027	8	actions	action	NOUN
taxlaw-2804	1027	9	are	be	AUX
taxlaw-2804	1027	10	low	low	ADJ
taxlaw-2804	1027	11	,	,	PUNCT
taxlaw-2804	1027	12	this	this	DET
taxlaw-2804	1027	13	strategy	strategy	NOUN
taxlaw-2804	1027	14	involves	involves	AUX
taxlaw-2804	1027	15	easily	easily	ADV
taxlaw-2804	1027	16	avoiding	avoid	VERB
taxlaw-2804	1027	17	an	an	DET
taxlaw-2804	1027	18	otherwise	otherwise	ADV
taxlaw-2804	1027	19	complex	complex	ADJ
taxlaw-2804	1027	20	rule	rule	NOUN
taxlaw-2804	1027	21	.	.	PUNCT
taxlaw-2804	1028	1	in	in	ADP
taxlaw-2804	1028	2	tax	tax	NOUN
taxlaw-2804	1028	3	,	,	PUNCT
taxlaw-2804	1028	4	for	for	ADP
taxlaw-2804	1028	5	example	example	NOUN
taxlaw-2804	1028	6	,	,	PUNCT
taxlaw-2804	1028	7	as	as	SCONJ
taxlaw-2804	1028	8	discussed	discuss	VERB
taxlaw-2804	1028	9	above	above	ADV
taxlaw-2804	1028	10	,	,	PUNCT
taxlaw-2804	1028	11	139	139	NUM
taxlaw-2804	1028	12	a	a	DET
taxlaw-2804	1028	13	person	person	NOUN
taxlaw-2804	1028	14	could	could	AUX
taxlaw-2804	1028	15	modify	modify	VERB
taxlaw-2804	1028	16	his	his	PRON
taxlaw-2804	1028	17	or	or	CCONJ
taxlaw-2804	1028	18	her	her	PRON
taxlaw-2804	1028	19	actions	action	NOUN
taxlaw-2804	1028	20	by	by	ADP
taxlaw-2804	1028	21	taking	take	VERB
taxlaw-2804	1028	22	the	the	DET
taxlaw-2804	1028	23	inexpensive	inexpensive	ADJ
taxlaw-2804	1028	24	step	step	NOUN
taxlaw-2804	1028	25	of	of	ADP
taxlaw-2804	1028	26	filing	file	VERB
taxlaw-2804	1028	27	a	a	DET
taxlaw-2804	1028	28	protective	protective	ADJ
taxlaw-2804	1028	29	entity	entity	NOUN
taxlaw-2804	1028	30	classification	classification	NOUN
taxlaw-2804	1028	31	election	election	NOUN
taxlaw-2804	1028	32	when	when	SCONJ
taxlaw-2804	1028	33	the	the	DET
taxlaw-2804	1028	34	results	result	NOUN
taxlaw-2804	1028	35	that	that	PRON
taxlaw-2804	1028	36	would	would	AUX
taxlaw-2804	1028	37	follow	follow	VERB
taxlaw-2804	1028	38	from	from	ADP
taxlaw-2804	1028	39	a	a	DET
taxlaw-2804	1028	40	failure	failure	NOUN
taxlaw-2804	1028	41	to	to	PART
taxlaw-2804	1028	42	do	do	AUX
taxlaw-2804	1028	43	so	so	ADV
taxlaw-2804	1028	44	are	be	AUX
taxlaw-2804	1028	45	uncertain	uncertain	ADJ
taxlaw-2804	1028	46	.	.	PUNCT
taxlaw-2804	1029	1	however	however	ADV
taxlaw-2804	1029	2	,	,	PUNCT
taxlaw-2804	1029	3	this	this	DET
taxlaw-2804	1029	4	third	third	ADJ
taxlaw-2804	1029	5	strategy	strategy	NOUN
taxlaw-2804	1029	6	can	can	AUX
taxlaw-2804	1029	7	be	be	AUX
taxlaw-2804	1029	8	costly	costly	ADJ
taxlaw-2804	1029	9	if	if	SCONJ
taxlaw-2804	1029	10	the	the	DET
taxlaw-2804	1029	11	costs	cost	NOUN
taxlaw-2804	1029	12	of	of	ADP
taxlaw-2804	1029	13	modifying	modify	VERB
taxlaw-2804	1029	14	future	future	ADJ
taxlaw-2804	1029	15	activities	activity	NOUN
taxlaw-2804	1029	16	are	be	AUX
taxlaw-2804	1029	17	high	high	ADJ
taxlaw-2804	1029	18	.	.	PUNCT
taxlaw-2804	1030	1	in	in	ADP
taxlaw-2804	1030	2	tax	tax	NOUN
taxlaw-2804	1030	3	,	,	PUNCT
taxlaw-2804	1030	4	for	for	ADP
taxlaw-2804	1030	5	example	example	NOUN
taxlaw-2804	1030	6	,	,	PUNCT
taxlaw-2804	1030	7	a	a	DET
taxlaw-2804	1030	8	taxpayer	taxpayer	NOUN
taxlaw-2804	1030	9	might	might	AUX
taxlaw-2804	1030	10	face	face	VERB
taxlaw-2804	1030	11	uncertainty	uncertainty	NOUN
taxlaw-2804	1030	12	regarding	regard	VERB
taxlaw-2804	1030	13	whether	whether	SCONJ
taxlaw-2804	1030	14	a	a	DET
taxlaw-2804	1030	15	given	give	VERB
taxlaw-2804	1030	16	financial	financial	ADJ
taxlaw-2804	1030	17	interest	interest	NOUN
taxlaw-2804	1030	18	would	would	AUX
taxlaw-2804	1030	19	be	be	AUX
taxlaw-2804	1030	20	treated	treat	VERB
taxlaw-2804	1030	21	as	as	ADP
taxlaw-2804	1030	22	debt	debt	NOUN
taxlaw-2804	1030	23	or	or	CCONJ
taxlaw-2804	1030	24	equity	equity	NOUN
taxlaw-2804	1030	25	for	for	ADP
taxlaw-2804	1030	26	tax	tax	NOUN
taxlaw-2804	1030	27	purposes	purpose	NOUN
taxlaw-2804	1030	28	.	.	PUNCT
taxlaw-2804	1031	1	if	if	SCONJ
taxlaw-2804	1031	2	the	the	DET
taxlaw-2804	1031	3	taxpayer	taxpayer	NOUN
taxlaw-2804	1031	4	wants	want	VERB
taxlaw-2804	1031	5	more	more	ADJ
taxlaw-2804	1031	6	certainty	certainty	NOUN
taxlaw-2804	1031	7	regarding	regard	VERB
taxlaw-2804	1031	8	the	the	DET
taxlaw-2804	1031	9	tax	tax	NOUN
taxlaw-2804	1031	10	outcome	outcome	NOUN
taxlaw-2804	1031	11	,	,	PUNCT
taxlaw-2804	1031	12	he	he	PRON
taxlaw-2804	1031	13	or	or	CCONJ
taxlaw-2804	1031	14	she	she	PRON
taxlaw-2804	1031	15	may	may	AUX
taxlaw-2804	1031	16	have	have	VERB
taxlaw-2804	1031	17	to	to	PART
taxlaw-2804	1031	18	modify	modify	VERB
taxlaw-2804	1031	19	the	the	DET
taxlaw-2804	1031	20	economic	economic	ADJ
taxlaw-2804	1031	21	terms	term	NOUN
taxlaw-2804	1031	22	of	of	ADP
taxlaw-2804	1031	23	the	the	DET
taxlaw-2804	1031	24	instrument	instrument	NOUN
taxlaw-2804	1031	25	,	,	PUNCT
taxlaw-2804	1031	26	which	which	PRON
taxlaw-2804	1031	27	could	could	AUX
taxlaw-2804	1031	28	be	be	AUX
taxlaw-2804	1031	29	costly	costly	ADJ
taxlaw-2804	1031	30	if	if	SCONJ
taxlaw-2804	1031	31	the	the	DET
taxlaw-2804	1031	32	original	original	ADJ
taxlaw-2804	1031	33	terms	term	NOUN
taxlaw-2804	1031	34	were	be	AUX
taxlaw-2804	1031	35	optimal	optimal	ADJ
taxlaw-2804	1031	36	for	for	ADP
taxlaw-2804	1031	37	non	non	ADJ
taxlaw-2804	1031	38	-	-	ADJ
taxlaw-2804	1031	39	tax	tax	ADJ
taxlaw-2804	1031	40	reasons	reason	NOUN
taxlaw-2804	1031	41	.	.	PUNCT
taxlaw-2804	1032	1	with	with	ADP
taxlaw-2804	1032	2	respect	respect	NOUN
taxlaw-2804	1032	3	to	to	ADP
taxlaw-2804	1032	4	ex	ex	ADJ
taxlaw-2804	1032	5	post	post	NOUN
taxlaw-2804	1032	6	complexity	complexity	NOUN
taxlaw-2804	1032	7	,	,	PUNCT
taxlaw-2804	1032	8	a	a	DET
taxlaw-2804	1032	9	person	person	NOUN
taxlaw-2804	1032	10	affected	affect	VERB
taxlaw-2804	1032	11	by	by	ADP
taxlaw-2804	1032	12	uncertain	uncertain	ADJ
taxlaw-2804	1032	13	rules	rule	NOUN
taxlaw-2804	1032	14	has	have	VERB
taxlaw-2804	1032	15	two	two	NUM
taxlaw-2804	1032	16	choices	choice	NOUN
taxlaw-2804	1032	17	:	:	PUNCT
taxlaw-2804	1032	18	140	140	NUM
taxlaw-2804	1032	19	(	(	PUNCT
taxlaw-2804	1032	20	1	1	NUM
taxlaw-2804	1032	21	)	)	PUNCT
taxlaw-2804	1032	22	work	work	NOUN
taxlaw-2804	1032	23	to	to	PART
taxlaw-2804	1032	24	change	change	VERB
taxlaw-2804	1032	25	applicable	applicable	ADJ
taxlaw-2804	1032	26	law	law	NOUN
taxlaw-2804	1032	27	in	in	ADP
taxlaw-2804	1032	28	a	a	DET
taxlaw-2804	1032	29	way	way	NOUN
taxlaw-2804	1032	30	that	that	PRON
taxlaw-2804	1032	31	reduces	reduce	VERB
taxlaw-2804	1032	32	uncertainty	uncertainty	NOUN
taxlaw-2804	1032	33	or	or	CCONJ
taxlaw-2804	1032	34	(	(	PUNCT
taxlaw-2804	1032	35	2	2	X
taxlaw-2804	1032	36	)	)	PUNCT
taxlaw-2804	1032	37	accept	accept	VERB
taxlaw-2804	1032	38	a	a	DET
taxlaw-2804	1032	39	lack	lack	NOUN
taxlaw-2804	1032	40	of	of	ADP
taxlaw-2804	1032	41	understanding	understanding	NOUN
taxlaw-2804	1032	42	of	of	ADP
taxlaw-2804	1032	43	the	the	DET
taxlaw-2804	1032	44	outcome	outcome	NOUN
taxlaw-2804	1032	45	of	of	ADP
taxlaw-2804	1032	46	legal	legal	ADJ
taxlaw-2804	1032	47	rules	rule	NOUN
taxlaw-2804	1032	48	(	(	PUNCT
taxlaw-2804	1032	49	and	and	CCONJ
taxlaw-2804	1032	50	therefore	therefore	ADV
taxlaw-2804	1032	51	accept	accept	VERB
taxlaw-2804	1032	52	the	the	DET
taxlaw-2804	1032	53	costs	cost	NOUN
taxlaw-2804	1032	54	that	that	PRON
taxlaw-2804	1032	55	follow	follow	VERB
taxlaw-2804	1032	56	from	from	ADP
taxlaw-2804	1032	57	a	a	DET
taxlaw-2804	1032	58	failure	failure	NOUN
taxlaw-2804	1032	59	to	to	PART
taxlaw-2804	1032	60	report	report	VERB
taxlaw-2804	1032	61	activities	activity	NOUN
taxlaw-2804	1032	62	properly	properly	ADV
taxlaw-2804	1032	63	or	or	CCONJ
taxlaw-2804	1032	64	insure	insure	VERB
taxlaw-2804	1032	65	against	against	ADP
taxlaw-2804	1032	66	such	such	ADJ
taxlaw-2804	1032	67	costs	cost	NOUN
taxlaw-2804	1032	68	)	)	PUNCT
taxlaw-2804	1032	69	.	.	PUNCT
taxlaw-2804	1033	1	uncertainty	uncertainty	NOUN
taxlaw-2804	1033	2	contributes	contribute	VERB
taxlaw-2804	1033	3	to	to	ADP
taxlaw-2804	1033	4	ex	ex	PRON
taxlaw-2804	1033	5	post	post	NOUN
taxlaw-2804	1033	6	complexity	complexity	NOUN
taxlaw-2804	1033	7	because	because	SCONJ
taxlaw-2804	1033	8	,	,	PUNCT
taxlaw-2804	1033	9	under	under	ADP
taxlaw-2804	1033	10	either	either	PRON
taxlaw-2804	1033	11	of	of	ADP
taxlaw-2804	1033	12	these	these	DET
taxlaw-2804	1033	13	options	option	NOUN
taxlaw-2804	1033	14	,	,	PUNCT
taxlaw-2804	1033	15	a	a	DET
taxlaw-2804	1033	16	person	person	NOUN
taxlaw-2804	1033	17	governed	govern	VERB
taxlaw-2804	1033	18	by	by	ADP
taxlaw-2804	1033	19	uncertain	uncertain	ADJ
taxlaw-2804	1033	20	law	law	NOUN
taxlaw-2804	1033	21	incurs	incur	VERB
taxlaw-2804	1033	22	costs	cost	NOUN
taxlaw-2804	1033	23	.	.	PUNCT
taxlaw-2804	1034	1	under	under	ADP
taxlaw-2804	1034	2	the	the	DET
taxlaw-2804	1034	3	first	first	ADJ
taxlaw-2804	1034	4	option	option	NOUN
taxlaw-2804	1034	5	,	,	PUNCT
taxlaw-2804	1034	6	a	a	DET
taxlaw-2804	1034	7	person	person	NOUN
taxlaw-2804	1034	8	incurs	incur	VERB
taxlaw-2804	1034	9	costs	cost	NOUN
taxlaw-2804	1034	10	in	in	ADP
taxlaw-2804	1034	11	order	order	NOUN
taxlaw-2804	1034	12	to	to	PART
taxlaw-2804	1034	13	change	change	VERB
taxlaw-2804	1034	14	applicable	applicable	ADJ
taxlaw-2804	1034	15	law	law	NOUN
taxlaw-2804	1034	16	.	.	PUNCT
taxlaw-2804	1035	1	under	under	ADP
taxlaw-2804	1035	2	the	the	DET
taxlaw-2804	1035	3	second	second	ADJ
taxlaw-2804	1035	4	option	option	NOUN
taxlaw-2804	1035	5	,	,	PUNCT
taxlaw-2804	1035	6	a	a	DET
taxlaw-2804	1035	7	person	person	NOUN
taxlaw-2804	1035	8	either	either	CCONJ
taxlaw-2804	1035	9	accepts	accept	VERB
taxlaw-2804	1035	10	costs	cost	NOUN
taxlaw-2804	1035	11	that	that	PRON
taxlaw-2804	1035	12	follow	follow	VERB
taxlaw-2804	1035	13	from	from	ADP
taxlaw-2804	1035	14	a	a	DET
taxlaw-2804	1035	15	failure	failure	NOUN
taxlaw-2804	1035	16	to	to	PART
taxlaw-2804	1035	17	report	report	VERB
taxlaw-2804	1035	18	activities	activity	NOUN
taxlaw-2804	1035	19	properly	properly	ADV
taxlaw-2804	1035	20	or	or	CCONJ
taxlaw-2804	1035	21	incurs	incur	VERB
taxlaw-2804	1035	22	insurance	insurance	NOUN
taxlaw-2804	1035	23	costs	cost	NOUN
taxlaw-2804	1035	24	.	.	PUNCT
taxlaw-2804	1036	1	in	in	ADP
taxlaw-2804	1036	2	tax	tax	NOUN
taxlaw-2804	1036	3	,	,	PUNCT
taxlaw-2804	1036	4	for	for	ADP
taxlaw-2804	1036	5	example	example	NOUN
taxlaw-2804	1036	6	,	,	PUNCT
taxlaw-2804	1036	7	a	a	DET
taxlaw-2804	1036	8	person	person	NOUN
taxlaw-2804	1036	9	could	could	AUX
taxlaw-2804	1036	10	either	either	CCONJ
taxlaw-2804	1036	11	accept	accept	VERB
taxlaw-2804	1036	12	the	the	DET
taxlaw-2804	1036	13	risk	risk	NOUN
taxlaw-2804	1036	14	that	that	SCONJ
taxlaw-2804	1036	15	his	his	PRON
taxlaw-2804	1036	16	or	or	CCONJ
taxlaw-2804	1036	17	her	her	PRON
taxlaw-2804	1036	18	reported	report	VERB
taxlaw-2804	1036	19	tax	tax	NOUN
taxlaw-2804	1036	20	consequences	consequence	NOUN
taxlaw-2804	1036	21	will	will	AUX
taxlaw-2804	1036	22	be	be	AUX
taxlaw-2804	1036	23	successfully	successfully	ADV
taxlaw-2804	1036	24	challenged	challenge	VERB
taxlaw-2804	1036	25	(	(	PUNCT
taxlaw-2804	1036	26	which	which	PRON
taxlaw-2804	1036	27	could	could	AUX
taxlaw-2804	1036	28	lead	lead	VERB
taxlaw-2804	1036	29	to	to	ADP
taxlaw-2804	1036	30	penalties	penalty	NOUN
taxlaw-2804	1036	31	)	)	PUNCT
taxlaw-2804	1036	32	or	or	CCONJ
taxlaw-2804	1036	33	insure	insure	VERB
taxlaw-2804	1036	34	against	against	ADP
taxlaw-2804	1036	35	that	that	DET
taxlaw-2804	1036	36	risk	risk	NOUN
taxlaw-2804	1036	37	by	by	ADP
taxlaw-2804	1036	38	,	,	PUNCT
taxlaw-2804	1036	39	for	for	ADP
taxlaw-2804	1036	40	example	example	NOUN
taxlaw-2804	1036	41	,	,	PUNCT
taxlaw-2804	1036	42	obtaining	obtain	VERB
taxlaw-2804	1036	43	an	an	DET
taxlaw-2804	1036	44	expensive	expensive	ADJ
taxlaw-2804	1036	45	legal	legal	ADJ
taxlaw-2804	1036	46	opinion	opinion	NOUN
taxlaw-2804	1036	47	that	that	PRON
taxlaw-2804	1036	48	could	could	AUX
taxlaw-2804	1036	49	be	be	AUX
taxlaw-2804	1036	50	one	one	NUM
taxlaw-2804	1036	51	factor	factor	NOUN
taxlaw-2804	1036	52	tending	tend	VERB
taxlaw-2804	1036	53	to	to	PART
taxlaw-2804	1036	54	provide	provide	VERB
taxlaw-2804	1036	55	some	some	DET
taxlaw-2804	1036	56	measure	measure	NOUN
taxlaw-2804	1036	57	of	of	ADP
taxlaw-2804	1036	58	protection	protection	NOUN
taxlaw-2804	1036	59	against	against	ADP
taxlaw-2804	1036	60	penalties	penalty	NOUN
taxlaw-2804	1036	61	in	in	ADP
taxlaw-2804	1036	62	some	some	DET
taxlaw-2804	1036	63	circumstances	circumstance	NOUN
taxlaw-2804	1036	64	.	.	PUNCT
taxlaw-2804	1037	1	139	139	NUM
taxlaw-2804	1037	2	see	see	VERB
taxlaw-2804	1037	3	supra	supra	PROPN
taxlaw-2804	1037	4	notes	note	VERB
taxlaw-2804	1037	5	125	125	NUM
taxlaw-2804	1037	6	-	-	SYM
taxlaw-2804	1037	7	130	130	NUM
taxlaw-2804	1037	8	and	and	CCONJ
taxlaw-2804	1037	9	accompanying	accompany	VERB
taxlaw-2804	1037	10	text	text	NOUN
taxlaw-2804	1037	11	.	.	PUNCT
taxlaw-2804	1038	1	140	140	NUM
taxlaw-2804	1038	2	since	since	SCONJ
taxlaw-2804	1038	3	the	the	DET
taxlaw-2804	1038	4	relevant	relevant	ADJ
taxlaw-2804	1038	5	actions	action	NOUN
taxlaw-2804	1038	6	have	have	AUX
taxlaw-2804	1038	7	already	already	ADV
taxlaw-2804	1038	8	been	be	AUX
taxlaw-2804	1038	9	undertaken	undertake	VERB
taxlaw-2804	1038	10	,	,	PUNCT
taxlaw-2804	1038	11	modifying	modify	VERB
taxlaw-2804	1038	12	future	future	ADJ
taxlaw-2804	1038	13	activities	activity	NOUN
taxlaw-2804	1038	14	is	be	AUX
taxlaw-2804	1038	15	no	no	ADV
taxlaw-2804	1038	16	longer	long	ADV
taxlaw-2804	1038	17	an	an	DET
taxlaw-2804	1038	18	option	option	NOUN
taxlaw-2804	1038	19	.	.	PUNCT
taxlaw-2804	1039	1	2011	2011	NUM
taxlaw-2804	1039	2	]	]	PUNCT
taxlaw-2804	1039	3	making	make	VERB
taxlaw-2804	1039	4	partnerships	partnership	NOUN
taxlaw-2804	1039	5	work	work	VERB
taxlaw-2804	1039	6	for	for	ADP
taxlaw-2804	1039	7	mom	mom	NOUN
taxlaw-2804	1039	8	and	and	CCONJ
taxlaw-2804	1039	9	pop	pop	NOUN
taxlaw-2804	1039	10	and	and	CCONJ
taxlaw-2804	1039	11	everyone	everyone	PRON
taxlaw-2804	1039	12	else	else	ADV
taxlaw-2804	1039	13	291	291	NUM
taxlaw-2804	1039	14	e.	e.	PROPN
taxlaw-2804	1039	15	factual	factual	ADJ
taxlaw-2804	1039	16	information	information	NOUN
taxlaw-2804	1039	17	needed	need	VERB
taxlaw-2804	1039	18	as	as	ADP
taxlaw-2804	1039	19	a	a	DET
taxlaw-2804	1039	20	contributing	contribute	VERB
taxlaw-2804	1039	21	factor	factor	NOUN
taxlaw-2804	1039	22	a	a	DET
taxlaw-2804	1039	23	legal	legal	ADJ
taxlaw-2804	1039	24	rule	rule	NOUN
taxlaw-2804	1039	25	can	can	AUX
taxlaw-2804	1039	26	contribute	contribute	VERB
taxlaw-2804	1039	27	to	to	ADP
taxlaw-2804	1039	28	ex	ex	PRON
taxlaw-2804	1039	29	ante	ante	NOUN
taxlaw-2804	1039	30	complexity	complexity	NOUN
taxlaw-2804	1039	31	or	or	CCONJ
taxlaw-2804	1039	32	ex	ex	ADJ
taxlaw-2804	1039	33	post	post	NOUN
taxlaw-2804	1039	34	complexity	complexity	NOUN
taxlaw-2804	1039	35	if	if	SCONJ
taxlaw-2804	1039	36	determining	determine	VERB
taxlaw-2804	1039	37	the	the	DET
taxlaw-2804	1039	38	proper	proper	ADJ
taxlaw-2804	1039	39	application	application	NOUN
taxlaw-2804	1039	40	of	of	ADP
taxlaw-2804	1039	41	the	the	DET
taxlaw-2804	1039	42	rule	rule	NOUN
taxlaw-2804	1039	43	requires	require	VERB
taxlaw-2804	1039	44	persons	person	NOUN
taxlaw-2804	1039	45	to	to	PART
taxlaw-2804	1039	46	gather	gather	VERB
taxlaw-2804	1039	47	information	information	NOUN
taxlaw-2804	1039	48	.	.	PUNCT
taxlaw-2804	1040	1	this	this	PRON
taxlaw-2804	1040	2	is	be	AUX
taxlaw-2804	1040	3	only	only	ADV
taxlaw-2804	1040	4	true	true	ADJ
taxlaw-2804	1040	5	,	,	PUNCT
taxlaw-2804	1040	6	however	however	ADV
taxlaw-2804	1040	7	,	,	PUNCT
taxlaw-2804	1040	8	if	if	SCONJ
taxlaw-2804	1040	9	the	the	DET
taxlaw-2804	1040	10	persons	person	NOUN
taxlaw-2804	1040	11	would	would	AUX
taxlaw-2804	1040	12	not	not	PART
taxlaw-2804	1040	13	otherwise	otherwise	ADV
taxlaw-2804	1040	14	have	have	VERB
taxlaw-2804	1040	15	the	the	DET
taxlaw-2804	1040	16	information	information	NOUN
taxlaw-2804	1040	17	readily	readily	ADV
taxlaw-2804	1040	18	available	available	ADJ
taxlaw-2804	1040	19	.	.	PUNCT
taxlaw-2804	1041	1	vii	vii	PROPN
taxlaw-2804	1041	2	.	.	PUNCT
taxlaw-2804	1041	3	reforms	reform	NOUN
taxlaw-2804	1041	4	would	would	AUX
taxlaw-2804	1041	5	simplify	simplify	VERB
taxlaw-2804	1041	6	law	law	NOUN
taxlaw-2804	1041	7	in	in	ADP
taxlaw-2804	1041	8	some	some	DET
taxlaw-2804	1041	9	respects	respect	NOUN
taxlaw-2804	1041	10	and	and	CCONJ
taxlaw-2804	1041	11	,	,	PUNCT
taxlaw-2804	1041	12	in	in	ADP
taxlaw-2804	1041	13	other	other	ADJ
taxlaw-2804	1041	14	respects	respect	NOUN
taxlaw-2804	1041	15	,	,	PUNCT
taxlaw-2804	1041	16	make	make	VERB
taxlaw-2804	1041	17	law	law	NOUN
taxlaw-2804	1041	18	no	no	PRON
taxlaw-2804	1041	19	more	more	ADV
taxlaw-2804	1041	20	complex	complex	ADJ
taxlaw-2804	1041	21	requiring	require	VERB
taxlaw-2804	1041	22	all	all	DET
taxlaw-2804	1041	23	partnerships	partnership	NOUN
taxlaw-2804	1041	24	to	to	PART
taxlaw-2804	1041	25	use	use	VERB
taxlaw-2804	1041	26	the	the	DET
taxlaw-2804	1041	27	remedial	remedial	ADJ
taxlaw-2804	1041	28	method	method	NOUN
taxlaw-2804	1041	29	under	under	ADP
taxlaw-2804	1041	30	§	§	PROPN
taxlaw-2804	1041	31	704(c	704(c	PROPN
taxlaw-2804	1041	32	)	)	PUNCT
taxlaw-2804	1041	33	and	and	CCONJ
taxlaw-2804	1041	34	making	make	VERB
taxlaw-2804	1041	35	basis	basis	NOUN
taxlaw-2804	1041	36	adjustments	adjustment	NOUN
taxlaw-2804	1041	37	mandatory	mandatory	ADV
taxlaw-2804	1041	38	regardless	regardless	ADV
taxlaw-2804	1041	39	of	of	ADP
taxlaw-2804	1041	40	whether	whether	SCONJ
taxlaw-2804	1041	41	a	a	DET
taxlaw-2804	1041	42	partnership	partnership	NOUN
taxlaw-2804	1041	43	has	have	AUX
taxlaw-2804	1041	44	made	make	VERB
taxlaw-2804	1041	45	an	an	DET
taxlaw-2804	1041	46	election	election	NOUN
taxlaw-2804	1041	47	under	under	ADP
taxlaw-2804	1041	48	§	§	PROPN
taxlaw-2804	1041	49	754	754	NUM
taxlaw-2804	1041	50	would	would	AUX
taxlaw-2804	1041	51	reduce	reduce	VERB
taxlaw-2804	1041	52	or	or	CCONJ
taxlaw-2804	1041	53	at	at	ADP
taxlaw-2804	1041	54	least	least	ADJ
taxlaw-2804	1041	55	not	not	PART
taxlaw-2804	1041	56	increase	increase	VERB
taxlaw-2804	1041	57	ex	ex	PRON
taxlaw-2804	1041	58	ante	ante	NOUN
taxlaw-2804	1041	59	complexity	complexity	NOUN
taxlaw-2804	1041	60	and	and	CCONJ
taxlaw-2804	1041	61	ex	ex	ADJ
taxlaw-2804	1041	62	post	post	NOUN
taxlaw-2804	1041	63	complexity	complexity	NOUN
taxlaw-2804	1041	64	.	.	PUNCT
taxlaw-2804	1042	1	141	141	NUM
taxlaw-2804	1042	2	lawmakers	lawmaker	NOUN
taxlaw-2804	1042	3	have	have	AUX
taxlaw-2804	1042	4	resisted	resist	VERB
taxlaw-2804	1042	5	these	these	DET
taxlaw-2804	1042	6	reforms	reform	NOUN
taxlaw-2804	1042	7	on	on	ADP
taxlaw-2804	1042	8	the	the	DET
taxlaw-2804	1042	9	grounds	ground	NOUN
taxlaw-2804	1042	10	that	that	SCONJ
taxlaw-2804	1042	11	the	the	DET
taxlaw-2804	1042	12	reforms	reform	NOUN
taxlaw-2804	1042	13	would	would	AUX
taxlaw-2804	1042	14	impose	impose	VERB
taxlaw-2804	1042	15	burdensome	burdensome	ADJ
taxlaw-2804	1042	16	complexity	complexity	NOUN
taxlaw-2804	1042	17	on	on	ADP
taxlaw-2804	1042	18	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1042	19	partnerships	partnership	NOUN
taxlaw-2804	1042	20	.	.	PUNCT
taxlaw-2804	1043	1	142	142	NUM
taxlaw-2804	1043	2	thus	thus	ADV
taxlaw-2804	1043	3	,	,	PUNCT
taxlaw-2804	1043	4	current	current	ADJ
taxlaw-2804	1043	5	law	law	NOUN
taxlaw-2804	1043	6	generally	generally	ADV
taxlaw-2804	1043	7	allows	allow	VERB
taxlaw-2804	1043	8	all	all	DET
taxlaw-2804	1043	9	partnerships	partnership	NOUN
taxlaw-2804	1043	10	to	to	PART
taxlaw-2804	1043	11	elect	elect	VERB
taxlaw-2804	1043	12	between	between	ADP
taxlaw-2804	1043	13	using	use	VERB
taxlaw-2804	1043	14	the	the	DET
taxlaw-2804	1043	15	most	most	ADV
taxlaw-2804	1043	16	accurate	accurate	ADJ
taxlaw-2804	1043	17	method	method	NOUN
taxlaw-2804	1043	18	(	(	PUNCT
taxlaw-2804	1043	19	in	in	ADP
taxlaw-2804	1043	20	other	other	ADJ
taxlaw-2804	1043	21	words	word	NOUN
taxlaw-2804	1043	22	,	,	PUNCT
taxlaw-2804	1043	23	the	the	DET
taxlaw-2804	1043	24	remedial	remedial	ADJ
taxlaw-2804	1043	25	method	method	NOUN
taxlaw-2804	1043	26	in	in	ADP
taxlaw-2804	1043	27	the	the	DET
taxlaw-2804	1043	28	context	context	NOUN
taxlaw-2804	1043	29	of	of	ADP
taxlaw-2804	1043	30	§	§	PROPN
taxlaw-2804	1043	31	704(c	704(c	PROPN
taxlaw-2804	1043	32	)	)	PUNCT
taxlaw-2804	1043	33	and	and	CCONJ
taxlaw-2804	1043	34	basis	basis	NOUN
taxlaw-2804	1043	35	adjustments	adjustment	NOUN
taxlaw-2804	1043	36	in	in	ADP
taxlaw-2804	1043	37	the	the	DET
taxlaw-2804	1043	38	context	context	NOUN
taxlaw-2804	1043	39	of	of	ADP
taxlaw-2804	1043	40	§	§	PROPN
taxlaw-2804	1043	41	754	754	NUM
taxlaw-2804	1043	42	)	)	PUNCT
taxlaw-2804	1043	43	and	and	CCONJ
taxlaw-2804	1043	44	using	use	VERB
taxlaw-2804	1043	45	a	a	DET
taxlaw-2804	1043	46	less	less	ADV
taxlaw-2804	1043	47	accurate	accurate	ADJ
taxlaw-2804	1043	48	method	method	NOUN
taxlaw-2804	1043	49	.	.	PUNCT
taxlaw-2804	1044	1	current	current	ADJ
taxlaw-2804	1044	2	law	law	NOUN
taxlaw-2804	1044	3	is	be	AUX
taxlaw-2804	1044	4	flawed	flawed	ADJ
taxlaw-2804	1044	5	for	for	ADP
taxlaw-2804	1044	6	three	three	NUM
taxlaw-2804	1044	7	reasons	reason	NOUN
taxlaw-2804	1044	8	.	.	PUNCT
taxlaw-2804	1045	1	first	first	ADV
taxlaw-2804	1045	2	,	,	PUNCT
taxlaw-2804	1045	3	requiring	require	VERB
taxlaw-2804	1045	4	partnerships	partnership	NOUN
taxlaw-2804	1045	5	to	to	PART
taxlaw-2804	1045	6	use	use	VERB
taxlaw-2804	1045	7	the	the	DET
taxlaw-2804	1045	8	most	most	ADV
taxlaw-2804	1045	9	accurate	accurate	ADJ
taxlaw-2804	1045	10	method	method	NOUN
taxlaw-2804	1045	11	would	would	AUX
taxlaw-2804	1045	12	reduce	reduce	VERB
taxlaw-2804	1045	13	,	,	PUNCT
taxlaw-2804	1045	14	or	or	CCONJ
taxlaw-2804	1045	15	at	at	ADP
taxlaw-2804	1045	16	least	least	ADJ
taxlaw-2804	1045	17	not	not	PART
taxlaw-2804	1045	18	increase	increase	VERB
taxlaw-2804	1045	19	,	,	PUNCT
taxlaw-2804	1045	20	ex	ex	NOUN
taxlaw-2804	1045	21	ante	ante	NOUN
taxlaw-2804	1045	22	complexity	complexity	NOUN
taxlaw-2804	1045	23	.	.	PUNCT
taxlaw-2804	1046	1	second	second	ADJ
taxlaw-2804	1046	2	,	,	PUNCT
taxlaw-2804	1046	3	requiring	require	VERB
taxlaw-2804	1046	4	partnerships	partnership	NOUN
taxlaw-2804	1046	5	to	to	PART
taxlaw-2804	1046	6	use	use	VERB
taxlaw-2804	1046	7	the	the	DET
taxlaw-2804	1046	8	most	most	ADV
taxlaw-2804	1046	9	accurate	accurate	ADJ
taxlaw-2804	1046	10	method	method	NOUN
taxlaw-2804	1046	11	would	would	AUX
taxlaw-2804	1046	12	reduce	reduce	VERB
taxlaw-2804	1046	13	,	,	PUNCT
taxlaw-2804	1046	14	or	or	CCONJ
taxlaw-2804	1046	15	at	at	ADP
taxlaw-2804	1046	16	least	least	ADJ
taxlaw-2804	1046	17	not	not	PART
taxlaw-2804	1046	18	increase	increase	VERB
taxlaw-2804	1046	19	,	,	PUNCT
taxlaw-2804	1046	20	ex	ex	X
taxlaw-2804	1046	21	post	post	NOUN
taxlaw-2804	1046	22	complexity	complexity	NOUN
taxlaw-2804	1046	23	.	.	PUNCT
taxlaw-2804	1047	1	third	third	ADV
taxlaw-2804	1047	2	,	,	PUNCT
taxlaw-2804	1047	3	making	make	VERB
taxlaw-2804	1047	4	the	the	DET
taxlaw-2804	1047	5	elections	election	NOUN
taxlaw-2804	1047	6	universally	universally	ADV
taxlaw-2804	1047	7	available	available	ADJ
taxlaw-2804	1047	8	ultimately	ultimately	ADV
taxlaw-2804	1047	9	bred	breed	VERB
taxlaw-2804	1047	10	more	more	ADJ
taxlaw-2804	1047	11	complexity	complexity	NOUN
taxlaw-2804	1047	12	.	.	PUNCT
taxlaw-2804	1048	1	a.	a.	NOUN
taxlaw-2804	1048	2	requiring	require	VERB
taxlaw-2804	1048	3	partnerships	partnership	NOUN
taxlaw-2804	1048	4	to	to	PART
taxlaw-2804	1048	5	use	use	VERB
taxlaw-2804	1048	6	the	the	DET
taxlaw-2804	1048	7	most	most	ADV
taxlaw-2804	1048	8	accurate	accurate	ADJ
taxlaw-2804	1048	9	method	method	NOUN
taxlaw-2804	1048	10	would	would	AUX
taxlaw-2804	1048	11	reduce	reduce	VERB
taxlaw-2804	1048	12	,	,	PUNCT
taxlaw-2804	1048	13	or	or	CCONJ
taxlaw-2804	1048	14	at	at	ADP
taxlaw-2804	1048	15	least	least	ADJ
taxlaw-2804	1048	16	not	not	PART
taxlaw-2804	1048	17	increase	increase	VERB
taxlaw-2804	1048	18	,	,	PUNCT
taxlaw-2804	1048	19	ex	ex	NOUN
taxlaw-2804	1048	20	ante	ante	NOUN
taxlaw-2804	1048	21	complexity	complexity	NOUN
taxlaw-2804	1048	22	judged	judge	VERB
taxlaw-2804	1048	23	under	under	ADP
taxlaw-2804	1048	24	each	each	PRON
taxlaw-2804	1048	25	of	of	ADP
taxlaw-2804	1048	26	the	the	DET
taxlaw-2804	1048	27	factors	factor	NOUN
taxlaw-2804	1048	28	that	that	PRON
taxlaw-2804	1048	29	affect	affect	VERB
taxlaw-2804	1048	30	ex	ex	PRON
taxlaw-2804	1048	31	ante	ante	NOUN
taxlaw-2804	1048	32	complexity	complexity	NOUN
taxlaw-2804	1048	33	described	describe	VERB
taxlaw-2804	1048	34	above	above	ADP
taxlaw-2804	1048	35	in	in	ADP
taxlaw-2804	1048	36	part	part	NOUN
taxlaw-2804	1048	37	vi	vi	NOUN
taxlaw-2804	1048	38	,	,	PUNCT
taxlaw-2804	1048	39	mandatory	mandatory	ADJ
taxlaw-2804	1048	40	use	use	NOUN
taxlaw-2804	1048	41	of	of	ADP
taxlaw-2804	1048	42	the	the	DET
taxlaw-2804	1048	43	most	most	ADV
taxlaw-2804	1048	44	accurate	accurate	ADJ
taxlaw-2804	1048	45	method	method	NOUN
taxlaw-2804	1048	46	would	would	AUX
taxlaw-2804	1048	47	reduce	reduce	VERB
taxlaw-2804	1048	48	,	,	PUNCT
taxlaw-2804	1048	49	or	or	CCONJ
taxlaw-2804	1048	50	at	at	ADP
taxlaw-2804	1048	51	least	least	ADJ
taxlaw-2804	1048	52	not	not	PART
taxlaw-2804	1048	53	increase	increase	VERB
taxlaw-2804	1048	54	,	,	PUNCT
taxlaw-2804	1048	55	ex	ex	NOUN
taxlaw-2804	1048	56	ante	ante	NOUN
taxlaw-2804	1048	57	complexity	complexity	NOUN
taxlaw-2804	1048	58	.	.	PUNCT
taxlaw-2804	1049	1	in	in	ADP
taxlaw-2804	1049	2	terms	term	NOUN
taxlaw-2804	1049	3	of	of	ADP
taxlaw-2804	1049	4	the	the	DET
taxlaw-2804	1049	5	first	first	ADJ
taxlaw-2804	1049	6	factor	factor	NOUN
taxlaw-2804	1049	7	that	that	PRON
taxlaw-2804	1049	8	affects	affect	VERB
taxlaw-2804	1049	9	ex	ex	PRON
taxlaw-2804	1049	10	ante	ante	NOUN
taxlaw-2804	1049	11	complexity	complexity	NOUN
taxlaw-2804	1049	12	,	,	PUNCT
taxlaw-2804	1049	13	the	the	DET
taxlaw-2804	1049	14	current	current	ADJ
taxlaw-2804	1049	15	elective	elective	ADJ
taxlaw-2804	1049	16	regime	regime	NOUN
taxlaw-2804	1049	17	does	do	AUX
taxlaw-2804	1049	18	not	not	PART
taxlaw-2804	1049	19	serve	serve	VERB
taxlaw-2804	1049	20	the	the	DET
taxlaw-2804	1049	21	purpose	purpose	NOUN
taxlaw-2804	1049	22	of	of	ADP
taxlaw-2804	1049	23	allowing	allow	VERB
taxlaw-2804	1049	24	taxpayers	taxpayer	NOUN
taxlaw-2804	1049	25	to	to	PART
taxlaw-2804	1049	26	easily	easily	ADV
taxlaw-2804	1049	27	avoid	avoid	VERB
taxlaw-2804	1049	28	an	an	DET
taxlaw-2804	1049	29	otherwise	otherwise	ADV
taxlaw-2804	1049	30	complex	complex	ADJ
taxlaw-2804	1049	31	rule	rule	NOUN
taxlaw-2804	1049	32	.	.	PUNCT
taxlaw-2804	1050	1	regarding	regard	VERB
taxlaw-2804	1050	2	length	length	NOUN
taxlaw-2804	1050	3	,	,	PUNCT
taxlaw-2804	1050	4	the	the	DET
taxlaw-2804	1050	5	proposed	propose	VERB
taxlaw-2804	1050	6	reforms	reform	NOUN
taxlaw-2804	1050	7	would	would	AUX
taxlaw-2804	1050	8	make	make	VERB
taxlaw-2804	1050	9	law	law	NOUN
taxlaw-2804	1050	10	shorter	short	ADJ
taxlaw-2804	1050	11	.	.	PUNCT
taxlaw-2804	1051	1	with	with	ADP
taxlaw-2804	1051	2	respect	respect	NOUN
taxlaw-2804	1051	3	to	to	ADP
taxlaw-2804	1051	4	the	the	DET
taxlaw-2804	1051	5	technical	technical	ADJ
taxlaw-2804	1051	6	nature	nature	NOUN
taxlaw-2804	1051	7	of	of	ADP
taxlaw-2804	1051	8	rules	rule	NOUN
taxlaw-2804	1051	9	,	,	PUNCT
taxlaw-2804	1051	10	for	for	ADP
taxlaw-2804	1051	11	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1051	12	taxpayers	taxpayer	NOUN
taxlaw-2804	1051	13	who	who	PRON
taxlaw-2804	1051	14	do	do	AUX
taxlaw-2804	1051	15	not	not	PART
taxlaw-2804	1051	16	consult	consult	VERB
taxlaw-2804	1051	17	tax	tax	NOUN
taxlaw-2804	1051	18	advisors	advisor	NOUN
taxlaw-2804	1051	19	prior	prior	ADV
taxlaw-2804	1051	20	to	to	ADP
taxlaw-2804	1051	21	engaging	engage	VERB
taxlaw-2804	1051	22	in	in	ADP
taxlaw-2804	1051	23	transactions	transaction	NOUN
taxlaw-2804	1051	24	,	,	PUNCT
taxlaw-2804	1051	25	the	the	DET
taxlaw-2804	1051	26	effect	effect	NOUN
taxlaw-2804	1051	27	on	on	ADP
taxlaw-2804	1051	28	ex	ex	X
taxlaw-2804	1051	29	ante	ante	NOUN
taxlaw-2804	1051	30	complexity	complexity	NOUN
taxlaw-2804	1051	31	is	be	AUX
taxlaw-2804	1051	32	mitigated	mitigate	VERB
taxlaw-2804	1051	33	by	by	ADP
taxlaw-2804	1051	34	the	the	DET
taxlaw-2804	1051	35	fact	fact	NOUN
taxlaw-2804	1051	36	that	that	SCONJ
taxlaw-2804	1051	37	the	the	DET
taxlaw-2804	1051	38	proposed	propose	VERB
taxlaw-2804	1051	39	reforms	reform	NOUN
taxlaw-2804	1051	40	would	would	AUX
taxlaw-2804	1051	41	lead	lead	VERB
taxlaw-2804	1051	42	to	to	ADP
taxlaw-2804	1051	43	tax	tax	NOUN
taxlaw-2804	1051	44	results	result	NOUN
taxlaw-2804	1051	45	more	more	ADV
taxlaw-2804	1051	46	consistent	consistent	ADJ
taxlaw-2804	1051	47	with	with	ADP
taxlaw-2804	1051	48	expectations	expectation	NOUN
taxlaw-2804	1051	49	.	.	PUNCT
taxlaw-2804	1052	1	for	for	ADP
taxlaw-2804	1052	2	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1052	3	taxpayers	taxpayer	NOUN
taxlaw-2804	1052	4	who	who	PRON
taxlaw-2804	1052	5	do	do	AUX
taxlaw-2804	1052	6	consult	consult	VERB
taxlaw-2804	1052	7	tax	tax	NOUN
taxlaw-2804	1052	8	advisors	advisor	NOUN
taxlaw-2804	1052	9	prior	prior	ADV
taxlaw-2804	1052	10	to	to	ADP
taxlaw-2804	1052	11	engaging	engage	VERB
taxlaw-2804	1052	12	in	in	ADP
taxlaw-2804	1052	13	transactions	transaction	NOUN
taxlaw-2804	1052	14	or	or	CCONJ
taxlaw-2804	1052	15	for	for	ADP
taxlaw-2804	1052	16	sophisticated	sophisticated	ADJ
taxlaw-2804	1052	17	taxpayers	taxpayer	NOUN
taxlaw-2804	1052	18	,	,	PUNCT
taxlaw-2804	1052	19	the	the	DET
taxlaw-2804	1052	20	reforms	reform	NOUN
taxlaw-2804	1052	21	do	do	AUX
taxlaw-2804	1052	22	not	not	PART
taxlaw-2804	1052	23	increase	increase	VERB
taxlaw-2804	1052	24	the	the	DET
taxlaw-2804	1052	25	technical	technical	ADJ
taxlaw-2804	1052	26	nature	nature	NOUN
taxlaw-2804	1052	27	of	of	ADP
taxlaw-2804	1052	28	rules	rule	NOUN
taxlaw-2804	1052	29	.	.	PUNCT
taxlaw-2804	1053	1	the	the	DET
taxlaw-2804	1053	2	proposed	propose	VERB
taxlaw-2804	1053	3	reforms	reform	NOUN
taxlaw-2804	1053	4	also	also	ADV
taxlaw-2804	1053	5	reduce	reduce	VERB
taxlaw-2804	1053	6	ex	ex	PRON
taxlaw-2804	1053	7	ante	ante	PROPN
taxlaw-2804	1053	8	141	141	NUM
taxlaw-2804	1053	9	laura	laura	PROPN
taxlaw-2804	1053	10	e.	e.	PROPN
taxlaw-2804	1053	11	cunningham	cunningham	PROPN
taxlaw-2804	1053	12	&	&	CCONJ
taxlaw-2804	1053	13	noel	noel	PROPN
taxlaw-2804	1053	14	b.	b.	PROPN
taxlaw-2804	1053	15	cunningham	cunningham	PROPN
taxlaw-2804	1053	16	,	,	PUNCT
taxlaw-2804	1053	17	simplifying	simplify	VERB
taxlaw-2804	1053	18	subchapter	subchapter	NOUN
taxlaw-2804	1053	19	k	k	NOUN
taxlaw-2804	1053	20	:	:	PUNCT
taxlaw-2804	1053	21	the	the	DET
taxlaw-2804	1053	22	deferred	defer	VERB
taxlaw-2804	1053	23	sale	sale	NOUN
taxlaw-2804	1053	24	method	method	NOUN
taxlaw-2804	1053	25	,	,	PUNCT
taxlaw-2804	1053	26	51	51	NUM
taxlaw-2804	1053	27	smu	smu	PROPN
taxlaw-2804	1053	28	l.	l.	PROPN
taxlaw-2804	1053	29	rev	rev	PROPN
taxlaw-2804	1053	30	.	.	PROPN
taxlaw-2804	1053	31	1	1	NUM
taxlaw-2804	1053	32	(	(	PUNCT
taxlaw-2804	1053	33	1997	1997	NUM
taxlaw-2804	1053	34	)	)	PUNCT
taxlaw-2804	1053	35	(	(	PUNCT
taxlaw-2804	1053	36	arguing	argue	VERB
taxlaw-2804	1053	37	that	that	SCONJ
taxlaw-2804	1053	38	the	the	DET
taxlaw-2804	1053	39	deferred	defer	VERB
taxlaw-2804	1053	40	sale	sale	NOUN
taxlaw-2804	1053	41	method	method	NOUN
taxlaw-2804	1053	42	,	,	PUNCT
taxlaw-2804	1053	43	similar	similar	ADJ
taxlaw-2804	1053	44	to	to	ADP
taxlaw-2804	1053	45	the	the	DET
taxlaw-2804	1053	46	remedial	remedial	ADJ
taxlaw-2804	1053	47	method	method	NOUN
taxlaw-2804	1053	48	,	,	PUNCT
taxlaw-2804	1053	49	would	would	AUX
taxlaw-2804	1053	50	be	be	AUX
taxlaw-2804	1053	51	preferable	preferable	ADJ
taxlaw-2804	1053	52	to	to	ADP
taxlaw-2804	1053	53	current	current	ADJ
taxlaw-2804	1053	54	law	law	NOUN
taxlaw-2804	1053	55	and	and	CCONJ
taxlaw-2804	1053	56	could	could	AUX
taxlaw-2804	1053	57	significantly	significantly	ADV
taxlaw-2804	1053	58	simplify	simplify	VERB
taxlaw-2804	1053	59	current	current	ADJ
taxlaw-2804	1053	60	law	law	NOUN
taxlaw-2804	1053	61	)	)	PUNCT
taxlaw-2804	1053	62	.	.	PUNCT
taxlaw-2804	1054	1	see	see	VERB
taxlaw-2804	1054	2	also	also	ADV
taxlaw-2804	1054	3	monroe	monroe	PROPN
taxlaw-2804	1054	4	,	,	PUNCT
taxlaw-2804	1054	5	supra	supra	PROPN
taxlaw-2804	1054	6	note	note	PROPN
taxlaw-2804	1054	7	84	84	NUM
taxlaw-2804	1054	8	(	(	PUNCT
taxlaw-2804	1054	9	making	make	VERB
taxlaw-2804	1054	10	a	a	DET
taxlaw-2804	1054	11	similar	similar	ADJ
taxlaw-2804	1054	12	argument	argument	NOUN
taxlaw-2804	1054	13	)	)	PUNCT
taxlaw-2804	1054	14	.	.	PUNCT
taxlaw-2804	1055	1	for	for	ADP
taxlaw-2804	1055	2	additional	additional	ADJ
taxlaw-2804	1055	3	criticism	criticism	NOUN
taxlaw-2804	1055	4	of	of	ADP
taxlaw-2804	1055	5	the	the	DET
taxlaw-2804	1055	6	current	current	ADJ
taxlaw-2804	1055	7	approach	approach	NOUN
taxlaw-2804	1055	8	under	under	ADP
taxlaw-2804	1055	9	§	§	PROPN
taxlaw-2804	1055	10	754	754	NUM
taxlaw-2804	1055	11	,	,	PUNCT
taxlaw-2804	1055	12	see	see	VERB
taxlaw-2804	1055	13	karen	karen	PROPN
taxlaw-2804	1055	14	c.	c.	PROPN
taxlaw-2804	1055	15	burke	burke	PROPN
taxlaw-2804	1055	16	,	,	PUNCT
taxlaw-2804	1055	17	repairing	repair	VERB
taxlaw-2804	1055	18	inside	inside	ADJ
taxlaw-2804	1055	19	basis	basis	NOUN
taxlaw-2804	1055	20	adjustments	adjustment	NOUN
taxlaw-2804	1055	21	,	,	PUNCT
taxlaw-2804	1055	22	58	58	NUM
taxlaw-2804	1055	23	tax	tax	NOUN
taxlaw-2804	1055	24	law	law	NOUN
taxlaw-2804	1055	25	.	.	PUNCT
taxlaw-2804	1056	1	639	639	NUM
taxlaw-2804	1056	2	(	(	PUNCT
taxlaw-2804	1056	3	2004	2004	NUM
taxlaw-2804	1056	4	)	)	PUNCT
taxlaw-2804	1056	5	.	.	PUNCT
taxlaw-2804	1057	1	this	this	DET
taxlaw-2804	1057	2	discussion	discussion	NOUN
taxlaw-2804	1057	3	of	of	ADP
taxlaw-2804	1057	4	complexity	complexity	NOUN
taxlaw-2804	1057	5	is	be	AUX
taxlaw-2804	1057	6	not	not	PART
taxlaw-2804	1057	7	intended	intend	VERB
taxlaw-2804	1057	8	to	to	PART
taxlaw-2804	1057	9	suggest	suggest	VERB
taxlaw-2804	1057	10	that	that	SCONJ
taxlaw-2804	1057	11	tax	tax	NOUN
taxlaw-2804	1057	12	simplification	simplification	NOUN
taxlaw-2804	1057	13	is	be	AUX
taxlaw-2804	1057	14	a	a	DET
taxlaw-2804	1057	15	goal	goal	NOUN
taxlaw-2804	1057	16	that	that	PRON
taxlaw-2804	1057	17	should	should	AUX
taxlaw-2804	1057	18	be	be	AUX
taxlaw-2804	1057	19	pursued	pursue	VERB
taxlaw-2804	1057	20	without	without	ADP
taxlaw-2804	1057	21	regard	regard	NOUN
taxlaw-2804	1057	22	to	to	ADP
taxlaw-2804	1057	23	other	other	ADJ
taxlaw-2804	1057	24	policy	policy	NOUN
taxlaw-2804	1057	25	considerations	consideration	NOUN
taxlaw-2804	1057	26	,	,	PUNCT
taxlaw-2804	1057	27	and	and	CCONJ
taxlaw-2804	1057	28	,	,	PUNCT
taxlaw-2804	1057	29	often	often	ADV
taxlaw-2804	1057	30	tax	tax	NOUN
taxlaw-2804	1057	31	simplification	simplification	NOUN
taxlaw-2804	1057	32	can	can	AUX
taxlaw-2804	1057	33	not	not	PART
taxlaw-2804	1057	34	be	be	AUX
taxlaw-2804	1057	35	achieved	achieve	VERB
taxlaw-2804	1057	36	without	without	ADP
taxlaw-2804	1057	37	undermining	undermine	VERB
taxlaw-2804	1057	38	other	other	ADJ
taxlaw-2804	1057	39	policy	policy	NOUN
taxlaw-2804	1057	40	goals	goal	NOUN
taxlaw-2804	1057	41	like	like	ADP
taxlaw-2804	1057	42	fairness	fairness	NOUN
taxlaw-2804	1057	43	and	and	CCONJ
taxlaw-2804	1057	44	prevention	prevention	NOUN
taxlaw-2804	1057	45	of	of	ADP
taxlaw-2804	1057	46	tax	tax	NOUN
taxlaw-2804	1057	47	abuse	abuse	NOUN
taxlaw-2804	1057	48	.	.	PUNCT
taxlaw-2804	1058	1	however	however	ADV
taxlaw-2804	1058	2	,	,	PUNCT
taxlaw-2804	1058	3	it	it	PRON
taxlaw-2804	1058	4	is	be	AUX
taxlaw-2804	1058	5	also	also	ADV
taxlaw-2804	1058	6	not	not	PART
taxlaw-2804	1058	7	the	the	DET
taxlaw-2804	1058	8	case	case	NOUN
taxlaw-2804	1058	9	that	that	SCONJ
taxlaw-2804	1058	10	tax	tax	NOUN
taxlaw-2804	1058	11	simplification	simplification	NOUN
taxlaw-2804	1058	12	is	be	AUX
taxlaw-2804	1058	13	always	always	ADV
taxlaw-2804	1058	14	at	at	ADP
taxlaw-2804	1058	15	odds	odd	NOUN
taxlaw-2804	1058	16	with	with	ADP
taxlaw-2804	1058	17	these	these	DET
taxlaw-2804	1058	18	other	other	ADJ
taxlaw-2804	1058	19	goals	goal	NOUN
taxlaw-2804	1058	20	.	.	PUNCT
taxlaw-2804	1059	1	in	in	ADP
taxlaw-2804	1059	2	the	the	DET
taxlaw-2804	1059	3	context	context	NOUN
taxlaw-2804	1059	4	of	of	ADP
taxlaw-2804	1059	5	§	§	PROPN
taxlaw-2804	1059	6	§	§	PROPN
taxlaw-2804	1059	7	704(c	704(c	PROPN
taxlaw-2804	1059	8	)	)	PUNCT
taxlaw-2804	1059	9	and	and	CCONJ
taxlaw-2804	1059	10	754	754	NUM
taxlaw-2804	1059	11	,	,	PUNCT
taxlaw-2804	1059	12	for	for	ADP
taxlaw-2804	1059	13	example	example	NOUN
taxlaw-2804	1059	14	,	,	PUNCT
taxlaw-2804	1059	15	the	the	DET
taxlaw-2804	1059	16	proposed	propose	VERB
taxlaw-2804	1059	17	reforms	reform	NOUN
taxlaw-2804	1059	18	could	could	AUX
taxlaw-2804	1059	19	simultaneously	simultaneously	ADV
taxlaw-2804	1059	20	promote	promote	VERB
taxlaw-2804	1059	21	simplicity	simplicity	NOUN
taxlaw-2804	1059	22	(	(	PUNCT
taxlaw-2804	1059	23	or	or	CCONJ
taxlaw-2804	1059	24	at	at	ADP
taxlaw-2804	1059	25	least	least	ADJ
taxlaw-2804	1059	26	not	not	PART
taxlaw-2804	1059	27	make	make	VERB
taxlaw-2804	1059	28	the	the	DET
taxlaw-2804	1059	29	law	law	NOUN
taxlaw-2804	1059	30	more	more	ADV
taxlaw-2804	1059	31	complex	complex	ADJ
taxlaw-2804	1059	32	)	)	PUNCT
taxlaw-2804	1059	33	and	and	CCONJ
taxlaw-2804	1059	34	further	far	ADV
taxlaw-2804	1059	35	the	the	DET
taxlaw-2804	1059	36	goals	goal	NOUN
taxlaw-2804	1059	37	of	of	ADP
taxlaw-2804	1059	38	fairness	fairness	NOUN
taxlaw-2804	1059	39	and	and	CCONJ
taxlaw-2804	1059	40	prevention	prevention	NOUN
taxlaw-2804	1059	41	of	of	ADP
taxlaw-2804	1059	42	tax	tax	NOUN
taxlaw-2804	1059	43	abuse	abuse	NOUN
taxlaw-2804	1059	44	.	.	PUNCT
taxlaw-2804	1060	1	for	for	ADP
taxlaw-2804	1060	2	discussion	discussion	NOUN
taxlaw-2804	1060	3	of	of	ADP
taxlaw-2804	1060	4	the	the	DET
taxlaw-2804	1060	5	impact	impact	NOUN
taxlaw-2804	1060	6	of	of	ADP
taxlaw-2804	1060	7	tax	tax	NOUN
taxlaw-2804	1060	8	elections	election	NOUN
taxlaw-2804	1060	9	on	on	ADP
taxlaw-2804	1060	10	these	these	DET
taxlaw-2804	1060	11	other	other	ADJ
taxlaw-2804	1060	12	goals	goal	NOUN
taxlaw-2804	1060	13	,	,	PUNCT
taxlaw-2804	1060	14	see	see	VERB
taxlaw-2804	1060	15	supra	supra	PROPN
taxlaw-2804	1060	16	note	note	PROPN
taxlaw-2804	1060	17	117	117	NUM
taxlaw-2804	1060	18	and	and	CCONJ
taxlaw-2804	1060	19	for	for	ADP
taxlaw-2804	1060	20	discussion	discussion	NOUN
taxlaw-2804	1060	21	of	of	ADP
taxlaw-2804	1060	22	the	the	DET
taxlaw-2804	1060	23	impact	impact	NOUN
taxlaw-2804	1060	24	of	of	ADP
taxlaw-2804	1060	25	the	the	DET
taxlaw-2804	1060	26	proposed	propose	VERB
taxlaw-2804	1060	27	reforms	reform	NOUN
taxlaw-2804	1060	28	on	on	ADP
taxlaw-2804	1060	29	these	these	DET
taxlaw-2804	1060	30	other	other	ADJ
taxlaw-2804	1060	31	goals	goal	NOUN
taxlaw-2804	1060	32	,	,	PUNCT
taxlaw-2804	1060	33	see	see	VERB
taxlaw-2804	1060	34	supra	supra	PROPN
taxlaw-2804	1060	35	part	part	NOUN
taxlaw-2804	1060	36	v.	v.	ADP
taxlaw-2804	1060	37	142	142	NUM
taxlaw-2804	1060	38	see	see	VERB
taxlaw-2804	1060	39	supra	supra	PROPN
taxlaw-2804	1060	40	parts	part	NOUN
taxlaw-2804	1060	41	ii	ii	PROPN
taxlaw-2804	1060	42	and	and	CCONJ
taxlaw-2804	1060	43	iv	iv	NUM
taxlaw-2804	1060	44	.	.	PROPN
taxlaw-2804	1060	45	292	292	NUM
taxlaw-2804	1060	46	columbia	columbia	PROPN
taxlaw-2804	1060	47	journal	journal	PROPN
taxlaw-2804	1060	48	of	of	ADP
taxlaw-2804	1060	49	tax	tax	NOUN
taxlaw-2804	1060	50	law	law	NOUN
taxlaw-2804	1061	1	[	[	X
taxlaw-2804	1061	2	vol.2:247	vol.2:247	PROPN
taxlaw-2804	1061	3	complexity	complexity	NOUN
taxlaw-2804	1061	4	by	by	ADP
taxlaw-2804	1061	5	reducing	reduce	VERB
taxlaw-2804	1061	6	uncertainty	uncertainty	NOUN
taxlaw-2804	1061	7	.	.	PUNCT
taxlaw-2804	1062	1	finally	finally	ADV
taxlaw-2804	1062	2	,	,	PUNCT
taxlaw-2804	1062	3	the	the	DET
taxlaw-2804	1062	4	proposed	propose	VERB
taxlaw-2804	1062	5	reforms	reform	NOUN
taxlaw-2804	1062	6	would	would	AUX
taxlaw-2804	1062	7	not	not	PART
taxlaw-2804	1062	8	impose	impose	VERB
taxlaw-2804	1062	9	any	any	DET
taxlaw-2804	1062	10	additional	additional	ADJ
taxlaw-2804	1062	11	information	information	NOUN
taxlaw-2804	1062	12	gathering	gathering	NOUN
taxlaw-2804	1062	13	requirements	requirement	NOUN
taxlaw-2804	1062	14	and	and	CCONJ
taxlaw-2804	1062	15	,	,	PUNCT
taxlaw-2804	1062	16	thus	thus	ADV
taxlaw-2804	1062	17	,	,	PUNCT
taxlaw-2804	1062	18	would	would	AUX
taxlaw-2804	1062	19	not	not	PART
taxlaw-2804	1062	20	increase	increase	VERB
taxlaw-2804	1062	21	ex	ex	PRON
taxlaw-2804	1062	22	ante	ante	NOUN
taxlaw-2804	1062	23	complexity	complexity	NOUN
taxlaw-2804	1062	24	in	in	ADP
taxlaw-2804	1062	25	that	that	DET
taxlaw-2804	1062	26	respect	respect	NOUN
taxlaw-2804	1062	27	.	.	PUNCT
taxlaw-2804	1063	1	1	1	X
taxlaw-2804	1063	2	.	.	X
taxlaw-2804	1063	3	current	current	ADJ
taxlaw-2804	1063	4	law	law	NOUN
taxlaw-2804	1063	5	does	do	AUX
taxlaw-2804	1063	6	not	not	PART
taxlaw-2804	1063	7	reduce	reduce	VERB
taxlaw-2804	1063	8	ex	ex	PRON
taxlaw-2804	1063	9	ante	ante	NOUN
taxlaw-2804	1063	10	complexity	complexity	NOUN
taxlaw-2804	1063	11	by	by	ADP
taxlaw-2804	1063	12	allowing	allow	VERB
taxlaw-2804	1063	13	taxpayers	taxpayer	NOUN
taxlaw-2804	1063	14	to	to	PART
taxlaw-2804	1063	15	easily	easily	ADV
taxlaw-2804	1063	16	avoid	avoid	VERB
taxlaw-2804	1063	17	an	an	DET
taxlaw-2804	1063	18	otherwise	otherwise	ADV
taxlaw-2804	1063	19	complex	complex	ADJ
taxlaw-2804	1063	20	rule	rule	NOUN
taxlaw-2804	1063	21	ex	ex	X
taxlaw-2804	1063	22	ante	ante	NOUN
taxlaw-2804	1063	23	complexity	complexity	NOUN
taxlaw-2804	1063	24	plays	play	VERB
taxlaw-2804	1063	25	a	a	DET
taxlaw-2804	1063	26	role	role	NOUN
taxlaw-2804	1063	27	at	at	ADP
taxlaw-2804	1063	28	the	the	DET
taxlaw-2804	1063	29	time	time	NOUN
taxlaw-2804	1063	30	when	when	SCONJ
taxlaw-2804	1063	31	taxpayers	taxpayer	NOUN
taxlaw-2804	1063	32	are	be	AUX
taxlaw-2804	1063	33	deciding	decide	VERB
taxlaw-2804	1063	34	whether	whether	SCONJ
taxlaw-2804	1063	35	or	or	CCONJ
taxlaw-2804	1063	36	not	not	PART
taxlaw-2804	1063	37	to	to	PART
taxlaw-2804	1063	38	engage	engage	VERB
taxlaw-2804	1063	39	in	in	ADP
taxlaw-2804	1063	40	a	a	DET
taxlaw-2804	1063	41	given	give	VERB
taxlaw-2804	1063	42	transaction	transaction	NOUN
taxlaw-2804	1063	43	.	.	PUNCT
taxlaw-2804	1064	1	in	in	ADP
taxlaw-2804	1064	2	the	the	DET
taxlaw-2804	1064	3	context	context	NOUN
taxlaw-2804	1064	4	of	of	ADP
taxlaw-2804	1064	5	§	§	PROPN
taxlaw-2804	1064	6	§	§	PROPN
taxlaw-2804	1064	7	704(c	704(c	PROPN
taxlaw-2804	1064	8	)	)	PUNCT
taxlaw-2804	1064	9	and	and	CCONJ
taxlaw-2804	1064	10	754	754	NUM
taxlaw-2804	1064	11	,	,	PUNCT
taxlaw-2804	1064	12	for	for	ADP
taxlaw-2804	1064	13	example	example	NOUN
taxlaw-2804	1064	14	,	,	PUNCT
taxlaw-2804	1064	15	ex	ex	NOUN
taxlaw-2804	1064	16	ante	ante	NOUN
taxlaw-2804	1064	17	complexity	complexity	NOUN
taxlaw-2804	1064	18	plays	play	VERB
taxlaw-2804	1064	19	a	a	DET
taxlaw-2804	1064	20	role	role	NOUN
taxlaw-2804	1064	21	at	at	ADP
taxlaw-2804	1064	22	the	the	DET
taxlaw-2804	1064	23	time	time	NOUN
taxlaw-2804	1064	24	that	that	PRON
taxlaw-2804	1064	25	taxpayers	taxpayer	NOUN
taxlaw-2804	1064	26	are	be	AUX
taxlaw-2804	1064	27	deciding	decide	VERB
taxlaw-2804	1064	28	whether	whether	SCONJ
taxlaw-2804	1064	29	or	or	CCONJ
taxlaw-2804	1064	30	not	not	PART
taxlaw-2804	1064	31	to	to	PART
taxlaw-2804	1064	32	contribute	contribute	VERB
taxlaw-2804	1064	33	property	property	NOUN
taxlaw-2804	1064	34	to	to	ADP
taxlaw-2804	1064	35	a	a	DET
taxlaw-2804	1064	36	partnership	partnership	NOUN
taxlaw-2804	1064	37	,	,	PUNCT
taxlaw-2804	1064	38	at	at	ADP
taxlaw-2804	1064	39	the	the	DET
taxlaw-2804	1064	40	time	time	NOUN
taxlaw-2804	1064	41	that	that	PRON
taxlaw-2804	1064	42	taxpayers	taxpayer	NOUN
taxlaw-2804	1064	43	are	be	AUX
taxlaw-2804	1064	44	deciding	decide	VERB
taxlaw-2804	1064	45	whether	whether	SCONJ
taxlaw-2804	1064	46	or	or	CCONJ
taxlaw-2804	1064	47	not	not	PART
taxlaw-2804	1064	48	a	a	DET
taxlaw-2804	1064	49	partnership	partnership	NOUN
taxlaw-2804	1064	50	should	should	AUX
taxlaw-2804	1064	51	sell	sell	VERB
taxlaw-2804	1064	52	property	property	NOUN
taxlaw-2804	1064	53	,	,	PUNCT
taxlaw-2804	1064	54	and	and	CCONJ
taxlaw-2804	1064	55	at	at	ADP
taxlaw-2804	1064	56	the	the	DET
taxlaw-2804	1064	57	time	time	NOUN
taxlaw-2804	1064	58	that	that	PRON
taxlaw-2804	1064	59	a	a	DET
taxlaw-2804	1064	60	person	person	NOUN
taxlaw-2804	1064	61	is	be	AUX
taxlaw-2804	1064	62	deciding	decide	VERB
taxlaw-2804	1064	63	whether	whether	SCONJ
taxlaw-2804	1064	64	or	or	CCONJ
taxlaw-2804	1064	65	not	not	PART
taxlaw-2804	1064	66	to	to	PART
taxlaw-2804	1064	67	acquire	acquire	VERB
taxlaw-2804	1064	68	an	an	DET
taxlaw-2804	1064	69	interest	interest	NOUN
taxlaw-2804	1064	70	in	in	ADP
taxlaw-2804	1064	71	a	a	DET
taxlaw-2804	1064	72	partnership	partnership	NOUN
taxlaw-2804	1064	73	.	.	PUNCT
taxlaw-2804	1065	1	ex	ex	X
taxlaw-2804	1065	2	ante	ante	PROPN
taxlaw-2804	1065	3	complexity	complexity	NOUN
taxlaw-2804	1065	4	is	be	AUX
taxlaw-2804	1065	5	a	a	DET
taxlaw-2804	1065	6	measure	measure	NOUN
taxlaw-2804	1065	7	of	of	ADP
taxlaw-2804	1065	8	:	:	PUNCT
taxlaw-2804	1065	9	(	(	PUNCT
taxlaw-2804	1065	10	1	1	X
taxlaw-2804	1065	11	)	)	PUNCT
taxlaw-2804	1065	12	the	the	DET
taxlaw-2804	1065	13	costs	cost	NOUN
taxlaw-2804	1065	14	that	that	PRON
taxlaw-2804	1065	15	result	result	VERB
taxlaw-2804	1065	16	from	from	ADP
taxlaw-2804	1065	17	steps	step	NOUN
taxlaw-2804	1065	18	taken	take	VERB
taxlaw-2804	1065	19	by	by	ADP
taxlaw-2804	1065	20	taxpayers	taxpayer	NOUN
taxlaw-2804	1065	21	to	to	PART
taxlaw-2804	1065	22	ensure	ensure	VERB
taxlaw-2804	1065	23	that	that	SCONJ
taxlaw-2804	1065	24	the	the	DET
taxlaw-2804	1065	25	decisions	decision	NOUN
taxlaw-2804	1065	26	they	they	PRON
taxlaw-2804	1065	27	reach	reach	VERB
taxlaw-2804	1065	28	with	with	ADP
taxlaw-2804	1065	29	respect	respect	NOUN
taxlaw-2804	1065	30	to	to	ADP
taxlaw-2804	1065	31	these	these	DET
taxlaw-2804	1065	32	transactions	transaction	NOUN
taxlaw-2804	1065	33	are	be	AUX
taxlaw-2804	1065	34	the	the	DET
taxlaw-2804	1065	35	same	same	ADJ
taxlaw-2804	1065	36	decisions	decision	NOUN
taxlaw-2804	1065	37	that	that	PRON
taxlaw-2804	1065	38	they	they	PRON
taxlaw-2804	1065	39	would	would	AUX
taxlaw-2804	1065	40	reach	reach	VERB
taxlaw-2804	1065	41	if	if	SCONJ
taxlaw-2804	1065	42	they	they	PRON
taxlaw-2804	1065	43	fully	fully	ADV
taxlaw-2804	1065	44	understood	understand	VERB
taxlaw-2804	1065	45	the	the	DET
taxlaw-2804	1065	46	implications	implication	NOUN
taxlaw-2804	1065	47	of	of	ADP
taxlaw-2804	1065	48	relevant	relevant	ADJ
taxlaw-2804	1065	49	partnership	partnership	NOUN
taxlaw-2804	1065	50	tax	tax	NOUN
taxlaw-2804	1065	51	law	law	NOUN
taxlaw-2804	1065	52	,	,	PUNCT
taxlaw-2804	1065	53	and	and	CCONJ
taxlaw-2804	1065	54	(	(	PUNCT
taxlaw-2804	1065	55	2	2	X
taxlaw-2804	1065	56	)	)	PUNCT
taxlaw-2804	1065	57	the	the	DET
taxlaw-2804	1065	58	costs	cost	NOUN
taxlaw-2804	1065	59	that	that	PRON
taxlaw-2804	1065	60	result	result	VERB
taxlaw-2804	1065	61	if	if	SCONJ
taxlaw-2804	1065	62	the	the	DET
taxlaw-2804	1065	63	decisions	decision	NOUN
taxlaw-2804	1065	64	that	that	PRON
taxlaw-2804	1065	65	taxpayers	taxpayer	NOUN
taxlaw-2804	1065	66	reach	reach	VERB
taxlaw-2804	1065	67	with	with	ADP
taxlaw-2804	1065	68	respect	respect	NOUN
taxlaw-2804	1065	69	to	to	ADP
taxlaw-2804	1065	70	these	these	DET
taxlaw-2804	1065	71	transactions	transaction	NOUN
taxlaw-2804	1065	72	are	be	AUX
taxlaw-2804	1065	73	not	not	PART
taxlaw-2804	1065	74	the	the	DET
taxlaw-2804	1065	75	same	same	ADJ
taxlaw-2804	1065	76	decisions	decision	NOUN
taxlaw-2804	1065	77	that	that	PRON
taxlaw-2804	1065	78	they	they	PRON
taxlaw-2804	1065	79	would	would	AUX
taxlaw-2804	1065	80	reach	reach	VERB
taxlaw-2804	1065	81	if	if	SCONJ
taxlaw-2804	1065	82	they	they	PRON
taxlaw-2804	1065	83	fully	fully	ADV
taxlaw-2804	1065	84	understood	understand	VERB
taxlaw-2804	1065	85	the	the	DET
taxlaw-2804	1065	86	implications	implication	NOUN
taxlaw-2804	1065	87	of	of	ADP
taxlaw-2804	1065	88	relevant	relevant	ADJ
taxlaw-2804	1065	89	partnership	partnership	NOUN
taxlaw-2804	1065	90	tax	tax	NOUN
taxlaw-2804	1065	91	law	law	NOUN
taxlaw-2804	1065	92	.	.	PUNCT
taxlaw-2804	1066	1	the	the	DET
taxlaw-2804	1066	2	proposed	propose	VERB
taxlaw-2804	1066	3	reforms	reform	NOUN
taxlaw-2804	1066	4	to	to	ADP
taxlaw-2804	1066	5	§	§	PROPN
taxlaw-2804	1066	6	704(c	704(c	PROPN
taxlaw-2804	1066	7	)	)	PUNCT
taxlaw-2804	1066	8	could	could	AUX
taxlaw-2804	1066	9	increase	increase	VERB
taxlaw-2804	1066	10	ex	ex	PRON
taxlaw-2804	1066	11	ante	ante	NOUN
taxlaw-2804	1066	12	complexity	complexity	NOUN
taxlaw-2804	1066	13	if	if	SCONJ
taxlaw-2804	1066	14	either	either	PRON
taxlaw-2804	1066	15	of	of	ADP
taxlaw-2804	1066	16	the	the	DET
taxlaw-2804	1066	17	two	two	NUM
taxlaw-2804	1066	18	types	type	NOUN
taxlaw-2804	1066	19	of	of	ADP
taxlaw-2804	1066	20	costs	cost	NOUN
taxlaw-2804	1066	21	listed	list	VERB
taxlaw-2804	1066	22	above	above	ADV
taxlaw-2804	1066	23	were	be	AUX
taxlaw-2804	1066	24	lower	low	ADJ
taxlaw-2804	1066	25	under	under	ADP
taxlaw-2804	1066	26	the	the	DET
taxlaw-2804	1066	27	current	current	ADJ
taxlaw-2804	1066	28	regime	regime	NOUN
taxlaw-2804	1066	29	in	in	ADP
taxlaw-2804	1066	30	which	which	PRON
taxlaw-2804	1066	31	taxpayers	taxpayer	NOUN
taxlaw-2804	1066	32	are	be	AUX
taxlaw-2804	1066	33	allowed	allow	VERB
taxlaw-2804	1066	34	to	to	PART
taxlaw-2804	1066	35	elect	elect	VERB
taxlaw-2804	1066	36	to	to	PART
taxlaw-2804	1066	37	use	use	VERB
taxlaw-2804	1066	38	the	the	DET
taxlaw-2804	1066	39	traditional	traditional	ADJ
taxlaw-2804	1066	40	method	method	NOUN
taxlaw-2804	1066	41	(	(	PUNCT
taxlaw-2804	1066	42	thereby	thereby	ADV
taxlaw-2804	1066	43	avoiding	avoid	VERB
taxlaw-2804	1066	44	the	the	DET
taxlaw-2804	1066	45	remedial	remedial	ADJ
taxlaw-2804	1066	46	method	method	NOUN
taxlaw-2804	1066	47	)	)	PUNCT
taxlaw-2804	1066	48	than	than	ADP
taxlaw-2804	1066	49	under	under	ADP
taxlaw-2804	1066	50	a	a	DET
taxlaw-2804	1066	51	regime	regime	NOUN
taxlaw-2804	1066	52	in	in	ADP
taxlaw-2804	1066	53	which	which	PRON
taxlaw-2804	1066	54	taxpayers	taxpayer	NOUN
taxlaw-2804	1066	55	were	be	AUX
taxlaw-2804	1066	56	required	require	VERB
taxlaw-2804	1066	57	to	to	PART
taxlaw-2804	1066	58	use	use	VERB
taxlaw-2804	1066	59	the	the	DET
taxlaw-2804	1066	60	remedial	remedial	ADJ
taxlaw-2804	1066	61	method	method	NOUN
taxlaw-2804	1066	62	.	.	PUNCT
taxlaw-2804	1067	1	however	however	ADV
taxlaw-2804	1067	2	,	,	PUNCT
taxlaw-2804	1067	3	this	this	PRON
taxlaw-2804	1067	4	is	be	AUX
taxlaw-2804	1067	5	not	not	PART
taxlaw-2804	1067	6	the	the	DET
taxlaw-2804	1067	7	case	case	NOUN
taxlaw-2804	1067	8	.	.	PUNCT
taxlaw-2804	1068	1	likewise	likewise	ADV
taxlaw-2804	1068	2	,	,	PUNCT
taxlaw-2804	1068	3	it	it	PRON
taxlaw-2804	1068	4	is	be	AUX
taxlaw-2804	1068	5	not	not	PART
taxlaw-2804	1068	6	the	the	DET
taxlaw-2804	1068	7	case	case	NOUN
taxlaw-2804	1068	8	that	that	SCONJ
taxlaw-2804	1068	9	either	either	PRON
taxlaw-2804	1068	10	of	of	ADP
taxlaw-2804	1068	11	the	the	DET
taxlaw-2804	1068	12	two	two	NUM
taxlaw-2804	1068	13	types	type	NOUN
taxlaw-2804	1068	14	of	of	ADP
taxlaw-2804	1068	15	costs	cost	NOUN
taxlaw-2804	1068	16	listed	list	VERB
taxlaw-2804	1068	17	above	above	ADV
taxlaw-2804	1068	18	would	would	AUX
taxlaw-2804	1068	19	be	be	AUX
taxlaw-2804	1068	20	lower	low	ADJ
taxlaw-2804	1068	21	under	under	ADP
taxlaw-2804	1068	22	the	the	DET
taxlaw-2804	1068	23	current	current	ADJ
taxlaw-2804	1068	24	regime	regime	NOUN
taxlaw-2804	1068	25	in	in	ADP
taxlaw-2804	1068	26	which	which	PRON
taxlaw-2804	1068	27	taxpayers	taxpayer	NOUN
taxlaw-2804	1068	28	are	be	AUX
taxlaw-2804	1068	29	allowed	allow	VERB
taxlaw-2804	1068	30	to	to	PART
taxlaw-2804	1068	31	elect	elect	VERB
taxlaw-2804	1068	32	to	to	PART
taxlaw-2804	1068	33	avoid	avoid	VERB
taxlaw-2804	1068	34	basis	basis	NOUN
taxlaw-2804	1068	35	adjustments	adjustment	NOUN
taxlaw-2804	1068	36	than	than	ADP
taxlaw-2804	1068	37	under	under	ADP
taxlaw-2804	1068	38	a	a	DET
taxlaw-2804	1068	39	regime	regime	NOUN
taxlaw-2804	1068	40	in	in	ADP
taxlaw-2804	1068	41	which	which	PRON
taxlaw-2804	1068	42	taxpayers	taxpayer	NOUN
taxlaw-2804	1068	43	were	be	AUX
taxlaw-2804	1068	44	required	require	VERB
taxlaw-2804	1068	45	to	to	PART
taxlaw-2804	1068	46	make	make	VERB
taxlaw-2804	1068	47	basis	basis	NOUN
taxlaw-2804	1068	48	adjustments	adjustment	NOUN
taxlaw-2804	1068	49	.	.	PUNCT
taxlaw-2804	1069	1	some	some	DET
taxlaw-2804	1069	2	taxpayers	taxpayer	NOUN
taxlaw-2804	1069	3	will	will	AUX
taxlaw-2804	1069	4	obtain	obtain	VERB
taxlaw-2804	1069	5	actual	actual	ADJ
taxlaw-2804	1069	6	knowledge	knowledge	NOUN
taxlaw-2804	1069	7	(	(	PUNCT
taxlaw-2804	1069	8	either	either	CCONJ
taxlaw-2804	1069	9	directly	directly	ADV
taxlaw-2804	1069	10	or	or	CCONJ
taxlaw-2804	1069	11	through	through	ADP
taxlaw-2804	1069	12	an	an	DET
taxlaw-2804	1069	13	advisor	advisor	NOUN
taxlaw-2804	1069	14	)	)	PUNCT
taxlaw-2804	1069	15	of	of	ADP
taxlaw-2804	1069	16	the	the	DET
taxlaw-2804	1069	17	consequences	consequence	NOUN
taxlaw-2804	1069	18	that	that	PRON
taxlaw-2804	1069	19	will	will	AUX
taxlaw-2804	1069	20	result	result	VERB
taxlaw-2804	1069	21	from	from	ADP
taxlaw-2804	1069	22	a	a	DET
taxlaw-2804	1069	23	prospective	prospective	ADJ
taxlaw-2804	1069	24	transaction	transaction	NOUN
taxlaw-2804	1069	25	under	under	ADP
taxlaw-2804	1069	26	applicable	applicable	ADJ
taxlaw-2804	1069	27	partnership	partnership	NOUN
taxlaw-2804	1069	28	tax	tax	NOUN
taxlaw-2804	1069	29	law	law	NOUN
taxlaw-2804	1069	30	.	.	PUNCT
taxlaw-2804	1070	1	these	these	DET
taxlaw-2804	1070	2	taxpayers	taxpayer	NOUN
taxlaw-2804	1070	3	incur	incur	VERB
taxlaw-2804	1070	4	the	the	DET
taxlaw-2804	1070	5	first	first	ADJ
taxlaw-2804	1070	6	type	type	NOUN
taxlaw-2804	1070	7	of	of	ADP
taxlaw-2804	1070	8	cost	cost	NOUN
taxlaw-2804	1070	9	related	relate	VERB
taxlaw-2804	1070	10	to	to	ADP
taxlaw-2804	1070	11	ex	ex	PROPN
taxlaw-2804	1070	12	ante	ante	NOUN
taxlaw-2804	1070	13	complexity	complexity	NOUN
taxlaw-2804	1070	14	described	describe	VERB
taxlaw-2804	1070	15	above	above	ADV
taxlaw-2804	1070	16	(	(	PUNCT
taxlaw-2804	1070	17	in	in	ADP
taxlaw-2804	1070	18	other	other	ADJ
taxlaw-2804	1070	19	words	word	NOUN
taxlaw-2804	1070	20	,	,	PUNCT
taxlaw-2804	1070	21	costs	cost	NOUN
taxlaw-2804	1070	22	that	that	PRON
taxlaw-2804	1070	23	result	result	VERB
taxlaw-2804	1070	24	from	from	ADP
taxlaw-2804	1070	25	steps	step	NOUN
taxlaw-2804	1070	26	taken	take	VERB
taxlaw-2804	1070	27	by	by	ADP
taxlaw-2804	1070	28	taxpayers	taxpayer	NOUN
taxlaw-2804	1070	29	to	to	PART
taxlaw-2804	1070	30	ensure	ensure	VERB
taxlaw-2804	1070	31	that	that	SCONJ
taxlaw-2804	1070	32	the	the	DET
taxlaw-2804	1070	33	decisions	decision	NOUN
taxlaw-2804	1070	34	they	they	PRON
taxlaw-2804	1070	35	reach	reach	VERB
taxlaw-2804	1070	36	are	be	AUX
taxlaw-2804	1070	37	the	the	DET
taxlaw-2804	1070	38	same	same	ADJ
taxlaw-2804	1070	39	decisions	decision	NOUN
taxlaw-2804	1070	40	that	that	PRON
taxlaw-2804	1070	41	they	they	PRON
taxlaw-2804	1070	42	would	would	AUX
taxlaw-2804	1070	43	reach	reach	VERB
taxlaw-2804	1070	44	if	if	SCONJ
taxlaw-2804	1070	45	they	they	PRON
taxlaw-2804	1070	46	fully	fully	ADV
taxlaw-2804	1070	47	understood	understand	VERB
taxlaw-2804	1070	48	the	the	DET
taxlaw-2804	1070	49	implications	implication	NOUN
taxlaw-2804	1070	50	of	of	ADP
taxlaw-2804	1070	51	relevant	relevant	ADJ
taxlaw-2804	1070	52	partnership	partnership	NOUN
taxlaw-2804	1070	53	tax	tax	NOUN
taxlaw-2804	1070	54	law	law	NOUN
taxlaw-2804	1070	55	)	)	PUNCT
taxlaw-2804	1070	56	.	.	PUNCT
taxlaw-2804	1071	1	these	these	DET
taxlaw-2804	1071	2	taxpayers	taxpayer	NOUN
taxlaw-2804	1071	3	are	be	AUX
taxlaw-2804	1071	4	likely	likely	ADJ
taxlaw-2804	1071	5	to	to	PART
taxlaw-2804	1071	6	be	be	AUX
taxlaw-2804	1071	7	sophisticated	sophisticated	ADJ
taxlaw-2804	1071	8	taxpayers	taxpayer	NOUN
taxlaw-2804	1071	9	since	since	SCONJ
taxlaw-2804	1071	10	they	they	PRON
taxlaw-2804	1071	11	seek	seek	VERB
taxlaw-2804	1071	12	tax	tax	NOUN
taxlaw-2804	1071	13	advice	advice	NOUN
taxlaw-2804	1071	14	prior	prior	ADV
taxlaw-2804	1071	15	to	to	ADP
taxlaw-2804	1071	16	engaging	engage	VERB
taxlaw-2804	1071	17	in	in	ADP
taxlaw-2804	1071	18	a	a	DET
taxlaw-2804	1071	19	transaction	transaction	NOUN
taxlaw-2804	1071	20	and	and	CCONJ
taxlaw-2804	1071	21	,	,	PUNCT
taxlaw-2804	1071	22	therefore	therefore	ADV
taxlaw-2804	1071	23	,	,	PUNCT
taxlaw-2804	1071	24	they	they	PRON
taxlaw-2804	1071	25	are	be	AUX
taxlaw-2804	1071	26	not	not	PART
taxlaw-2804	1071	27	the	the	DET
taxlaw-2804	1071	28	type	type	NOUN
taxlaw-2804	1071	29	of	of	ADP
taxlaw-2804	1071	30	taxpayers	taxpayer	NOUN
taxlaw-2804	1071	31	for	for	ADP
taxlaw-2804	1071	32	whom	whom	PRON
taxlaw-2804	1071	33	lawmakers	lawmaker	NOUN
taxlaw-2804	1071	34	designed	design	VERB
taxlaw-2804	1071	35	supposedly	supposedly	ADV
taxlaw-2804	1071	36	simple	simple	ADJ
taxlaw-2804	1071	37	rules	rule	NOUN
taxlaw-2804	1071	38	.	.	PUNCT
taxlaw-2804	1072	1	in	in	ADP
taxlaw-2804	1072	2	any	any	DET
taxlaw-2804	1072	3	event	event	NOUN
taxlaw-2804	1072	4	,	,	PUNCT
taxlaw-2804	1072	5	the	the	DET
taxlaw-2804	1072	6	proposed	propose	VERB
taxlaw-2804	1072	7	reforms	reform	NOUN
taxlaw-2804	1072	8	would	would	AUX
taxlaw-2804	1072	9	,	,	PUNCT
taxlaw-2804	1072	10	if	if	SCONJ
taxlaw-2804	1072	11	anything	anything	PRON
taxlaw-2804	1072	12	,	,	PUNCT
taxlaw-2804	1072	13	reduce	reduce	VERB
taxlaw-2804	1072	14	the	the	DET
taxlaw-2804	1072	15	costs	cost	NOUN
taxlaw-2804	1072	16	incurred	incur	VERB
taxlaw-2804	1072	17	by	by	ADP
taxlaw-2804	1072	18	these	these	DET
taxlaw-2804	1072	19	taxpayers	taxpayer	NOUN
taxlaw-2804	1072	20	.	.	PUNCT
taxlaw-2804	1073	1	in	in	ADP
taxlaw-2804	1073	2	particular	particular	ADJ
taxlaw-2804	1073	3	,	,	PUNCT
taxlaw-2804	1073	4	if	if	SCONJ
taxlaw-2804	1073	5	the	the	DET
taxlaw-2804	1073	6	remedial	remedial	ADJ
taxlaw-2804	1073	7	method	method	NOUN
taxlaw-2804	1073	8	under	under	ADP
taxlaw-2804	1073	9	§	§	PROPN
taxlaw-2804	1073	10	704(c	704(c	PROPN
taxlaw-2804	1073	11	)	)	PUNCT
taxlaw-2804	1073	12	is	be	AUX
taxlaw-2804	1073	13	required	require	VERB
taxlaw-2804	1073	14	(	(	PUNCT
taxlaw-2804	1073	15	or	or	CCONJ
taxlaw-2804	1073	16	if	if	SCONJ
taxlaw-2804	1073	17	partnerships	partnership	NOUN
taxlaw-2804	1073	18	are	be	AUX
taxlaw-2804	1073	19	required	require	VERB
taxlaw-2804	1073	20	to	to	PART
taxlaw-2804	1073	21	make	make	VERB
taxlaw-2804	1073	22	basis	basis	NOUN
taxlaw-2804	1073	23	adjustments	adjustment	NOUN
taxlaw-2804	1073	24	)	)	PUNCT
taxlaw-2804	1073	25	,	,	PUNCT
taxlaw-2804	1073	26	taxpayers	taxpayer	NOUN
taxlaw-2804	1073	27	or	or	CCONJ
taxlaw-2804	1073	28	their	their	PRON
taxlaw-2804	1073	29	advisors	advisor	NOUN
taxlaw-2804	1073	30	only	only	ADV
taxlaw-2804	1073	31	need	need	VERB
taxlaw-2804	1073	32	to	to	PART
taxlaw-2804	1073	33	predict	predict	VERB
taxlaw-2804	1073	34	the	the	DET
taxlaw-2804	1073	35	tax	tax	NOUN
taxlaw-2804	1073	36	consequences	consequence	NOUN
taxlaw-2804	1073	37	of	of	ADP
taxlaw-2804	1073	38	a	a	DET
taxlaw-2804	1073	39	prospective	prospective	ADJ
taxlaw-2804	1073	40	transaction	transaction	NOUN
taxlaw-2804	1073	41	that	that	PRON
taxlaw-2804	1073	42	result	result	VERB
taxlaw-2804	1073	43	from	from	ADP
taxlaw-2804	1073	44	use	use	NOUN
taxlaw-2804	1073	45	of	of	ADP
taxlaw-2804	1073	46	the	the	DET
taxlaw-2804	1073	47	remedial	remedial	ADJ
taxlaw-2804	1073	48	method	method	NOUN
taxlaw-2804	1073	49	(	(	PUNCT
taxlaw-2804	1073	50	or	or	CCONJ
taxlaw-2804	1073	51	that	that	PRON
taxlaw-2804	1073	52	result	result	VERB
taxlaw-2804	1073	53	if	if	SCONJ
taxlaw-2804	1073	54	basis	basis	NOUN
taxlaw-2804	1073	55	adjustments	adjustment	NOUN
taxlaw-2804	1073	56	are	be	AUX
taxlaw-2804	1073	57	made	make	VERB
taxlaw-2804	1073	58	)	)	PUNCT
taxlaw-2804	1073	59	.	.	PUNCT
taxlaw-2804	1074	1	if	if	SCONJ
taxlaw-2804	1074	2	multiple	multiple	ADJ
taxlaw-2804	1074	3	methods	method	NOUN
taxlaw-2804	1074	4	are	be	AUX
taxlaw-2804	1074	5	allowed	allow	VERB
taxlaw-2804	1074	6	,	,	PUNCT
taxlaw-2804	1074	7	taxpayers	taxpayer	NOUN
taxlaw-2804	1074	8	or	or	CCONJ
taxlaw-2804	1074	9	their	their	PRON
taxlaw-2804	1074	10	advisors	advisor	NOUN
taxlaw-2804	1074	11	need	need	VERB
taxlaw-2804	1074	12	to	to	PART
taxlaw-2804	1074	13	predict	predict	VERB
taxlaw-2804	1074	14	the	the	DET
taxlaw-2804	1074	15	tax	tax	NOUN
taxlaw-2804	1074	16	consequences	consequence	NOUN
taxlaw-2804	1074	17	that	that	PRON
taxlaw-2804	1074	18	would	would	AUX
taxlaw-2804	1074	19	follow	follow	VERB
taxlaw-2804	1074	20	from	from	ADP
taxlaw-2804	1074	21	a	a	DET
taxlaw-2804	1074	22	prospective	prospective	ADJ
taxlaw-2804	1074	23	transaction	transaction	NOUN
taxlaw-2804	1074	24	under	under	ADP
taxlaw-2804	1074	25	each	each	DET
taxlaw-2804	1074	26	method	method	NOUN
taxlaw-2804	1074	27	(	(	PUNCT
taxlaw-2804	1074	28	or	or	CCONJ
taxlaw-2804	1074	29	with	with	ADP
taxlaw-2804	1074	30	and	and	CCONJ
taxlaw-2804	1074	31	without	without	ADP
taxlaw-2804	1074	32	basis	basis	NOUN
taxlaw-2804	1074	33	adjustments	adjustment	NOUN
taxlaw-2804	1074	34	)	)	PUNCT
taxlaw-2804	1074	35	.	.	PUNCT
taxlaw-2804	1075	1	143	143	NUM
taxlaw-2804	1075	2	consequently	consequently	ADV
taxlaw-2804	1075	3	,	,	PUNCT
taxlaw-2804	1075	4	the	the	DET
taxlaw-2804	1075	5	elective	elective	NOUN
taxlaw-2804	1075	6	143	143	NUM
taxlaw-2804	1075	7	this	this	DET
taxlaw-2804	1075	8	concern	concern	NOUN
taxlaw-2804	1075	9	is	be	AUX
taxlaw-2804	1075	10	true	true	ADJ
taxlaw-2804	1075	11	of	of	ADP
taxlaw-2804	1075	12	many	many	ADJ
taxlaw-2804	1075	13	explicit	explicit	ADJ
taxlaw-2804	1075	14	elections	election	NOUN
taxlaw-2804	1075	15	that	that	PRON
taxlaw-2804	1075	16	affect	affect	VERB
taxlaw-2804	1075	17	tax	tax	NOUN
taxlaw-2804	1075	18	consequences	consequence	NOUN
taxlaw-2804	1075	19	.	.	PUNCT
taxlaw-2804	1076	1	see	see	VERB
taxlaw-2804	1076	2	,	,	PUNCT
taxlaw-2804	1076	3	e.g.	e.g.	ADV
taxlaw-2804	1076	4	,	,	PUNCT
taxlaw-2804	1076	5	field	field	NOUN
taxlaw-2804	1076	6	,	,	PUNCT
taxlaw-2804	1076	7	supra	supra	PROPN
taxlaw-2804	1076	8	note	note	NOUN
taxlaw-2804	1076	9	84	84	NUM
taxlaw-2804	1076	10	,	,	PUNCT
taxlaw-2804	1076	11	at	at	ADP
taxlaw-2804	1076	12	27–30	27–30	NUM
taxlaw-2804	1076	13	(	(	PUNCT
taxlaw-2804	1076	14	describing	describe	VERB
taxlaw-2804	1076	15	how	how	SCONJ
taxlaw-2804	1076	16	elections	election	NOUN
taxlaw-2804	1076	17	create	create	VERB
taxlaw-2804	1076	18	complexity	complexity	NOUN
taxlaw-2804	1076	19	because	because	SCONJ
taxlaw-2804	1076	20	taxpayers	taxpayer	NOUN
taxlaw-2804	1076	21	must	must	AUX
taxlaw-2804	1076	22	analyze	analyze	VERB
taxlaw-2804	1076	23	the	the	DET
taxlaw-2804	1076	24	benefits	benefit	NOUN
taxlaw-2804	1076	25	and	and	CCONJ
taxlaw-2804	1076	26	burdens	burden	NOUN
taxlaw-2804	1076	27	of	of	ADP
taxlaw-2804	1076	28	various	various	ADJ
taxlaw-2804	1076	29	alternatives	alternative	NOUN
taxlaw-2804	1076	30	)	)	PUNCT
taxlaw-2804	1076	31	;	;	PUNCT
taxlaw-2804	1076	32	yin	yin	PROPN
taxlaw-2804	1076	33	,	,	PUNCT
taxlaw-2804	1076	34	supra	supra	PROPN
taxlaw-2804	1076	35	note	note	PROPN
taxlaw-2804	1076	36	117	117	NUM
taxlaw-2804	1076	37	,	,	PUNCT
taxlaw-2804	1076	38	at	at	ADP
taxlaw-2804	1076	39	130	130	NUM
taxlaw-2804	1076	40	(	(	PUNCT
taxlaw-2804	1076	41	“	"	PUNCT
taxlaw-2804	1076	42	[	[	X
taxlaw-2804	1076	43	e]lections	e]lection	NOUN
taxlaw-2804	1076	44	are	be	AUX
taxlaw-2804	1076	45	inherently	inherently	ADV
taxlaw-2804	1076	46	costly	costly	ADJ
taxlaw-2804	1076	47	and	and	CCONJ
taxlaw-2804	1076	48	complex	complex	ADJ
taxlaw-2804	1076	49	for	for	ADP
taxlaw-2804	1076	50	the	the	DET
taxlaw-2804	1076	51	taxpayer	taxpayer	NOUN
taxlaw-2804	1076	52	.	.	PUNCT
taxlaw-2804	1077	1	the	the	DET
taxlaw-2804	1077	2	taxpayer	taxpayer	NOUN
taxlaw-2804	1077	3	must	must	AUX
taxlaw-2804	1077	4	incur	incur	VERB
taxlaw-2804	1077	5	the	the	DET
taxlaw-2804	1077	6	transaction	transaction	NOUN
taxlaw-2804	1077	7	cost	cost	NOUN
taxlaw-2804	1077	8	of	of	ADP
taxlaw-2804	1077	9	evaluating	evaluate	VERB
taxlaw-2804	1077	10	all	all	DET
taxlaw-2804	1077	11	tax	tax	NOUN
taxlaw-2804	1077	12	consequences	consequence	NOUN
taxlaw-2804	1077	13	of	of	ADP
taxlaw-2804	1077	14	available	available	ADJ
taxlaw-2804	1077	15	options	option	NOUN
taxlaw-2804	1077	16	before	before	ADP
taxlaw-2804	1077	17	making	make	VERB
taxlaw-2804	1077	18	an	an	DET
taxlaw-2804	1077	19	informed	informed	ADJ
taxlaw-2804	1077	20	choice	choice	NOUN
taxlaw-2804	1077	21	.	.	PUNCT
taxlaw-2804	1077	22	”	"	PUNCT
taxlaw-2804	1077	23	)	)	PUNCT
taxlaw-2804	1077	24	;	;	PUNCT
taxlaw-2804	1077	25	edward	edward	PROPN
taxlaw-2804	1077	26	yorio	yorio	PROPN
taxlaw-2804	1077	27	,	,	PUNCT
taxlaw-2804	1077	28	the	the	DET
taxlaw-2804	1077	29	revocability	revocability	NOUN
taxlaw-2804	1077	30	of	of	ADP
taxlaw-2804	1077	31	2011	2011	NUM
taxlaw-2804	1077	32	]	]	PUNCT
taxlaw-2804	1077	33	making	make	VERB
taxlaw-2804	1077	34	partnerships	partnership	NOUN
taxlaw-2804	1077	35	work	work	VERB
taxlaw-2804	1077	36	for	for	ADP
taxlaw-2804	1077	37	mom	mom	NOUN
taxlaw-2804	1077	38	and	and	CCONJ
taxlaw-2804	1077	39	pop	pop	NOUN
taxlaw-2804	1077	40	and	and	CCONJ
taxlaw-2804	1077	41	everyone	everyone	PRON
taxlaw-2804	1077	42	else	else	ADV
taxlaw-2804	1077	43	293	293	NUM
taxlaw-2804	1077	44	nature	nature	NOUN
taxlaw-2804	1077	45	of	of	ADP
taxlaw-2804	1077	46	current	current	ADJ
taxlaw-2804	1077	47	law	law	NOUN
taxlaw-2804	1077	48	does	do	AUX
taxlaw-2804	1077	49	not	not	PART
taxlaw-2804	1077	50	allow	allow	VERB
taxlaw-2804	1077	51	these	these	DET
taxlaw-2804	1077	52	taxpayers	taxpayer	NOUN
taxlaw-2804	1077	53	to	to	PART
taxlaw-2804	1077	54	reduce	reduce	VERB
taxlaw-2804	1077	55	costs	cost	NOUN
taxlaw-2804	1077	56	by	by	ADP
taxlaw-2804	1077	57	avoiding	avoid	VERB
taxlaw-2804	1077	58	the	the	DET
taxlaw-2804	1077	59	determination	determination	NOUN
taxlaw-2804	1077	60	of	of	ADP
taxlaw-2804	1077	61	results	result	NOUN
taxlaw-2804	1077	62	under	under	ADP
taxlaw-2804	1077	63	the	the	DET
taxlaw-2804	1077	64	remedial	remedial	ADJ
taxlaw-2804	1077	65	method	method	NOUN
taxlaw-2804	1077	66	(	(	PUNCT
taxlaw-2804	1077	67	or	or	CCONJ
taxlaw-2804	1077	68	by	by	ADP
taxlaw-2804	1077	69	avoiding	avoid	VERB
taxlaw-2804	1077	70	the	the	DET
taxlaw-2804	1077	71	determination	determination	NOUN
taxlaw-2804	1077	72	of	of	ADP
taxlaw-2804	1077	73	results	result	NOUN
taxlaw-2804	1077	74	that	that	PRON
taxlaw-2804	1077	75	follow	follow	VERB
taxlaw-2804	1077	76	when	when	SCONJ
taxlaw-2804	1077	77	basis	basis	NOUN
taxlaw-2804	1077	78	adjustments	adjustment	NOUN
taxlaw-2804	1077	79	are	be	AUX
taxlaw-2804	1077	80	made	make	VERB
taxlaw-2804	1077	81	)	)	PUNCT
taxlaw-2804	1077	82	.	.	PUNCT
taxlaw-2804	1078	1	other	other	ADJ
taxlaw-2804	1078	2	taxpayers	taxpayer	NOUN
taxlaw-2804	1078	3	will	will	AUX
taxlaw-2804	1078	4	make	make	VERB
taxlaw-2804	1078	5	a	a	DET
taxlaw-2804	1078	6	decision	decision	NOUN
taxlaw-2804	1078	7	regarding	regard	VERB
taxlaw-2804	1078	8	future	future	ADJ
taxlaw-2804	1078	9	transactions	transaction	NOUN
taxlaw-2804	1078	10	without	without	ADP
taxlaw-2804	1078	11	obtaining	obtain	VERB
taxlaw-2804	1078	12	actual	actual	ADJ
taxlaw-2804	1078	13	knowledge	knowledge	NOUN
taxlaw-2804	1078	14	(	(	PUNCT
taxlaw-2804	1078	15	either	either	CCONJ
taxlaw-2804	1078	16	directly	directly	ADV
taxlaw-2804	1078	17	or	or	CCONJ
taxlaw-2804	1078	18	through	through	ADP
taxlaw-2804	1078	19	an	an	DET
taxlaw-2804	1078	20	advisor	advisor	NOUN
taxlaw-2804	1078	21	)	)	PUNCT
taxlaw-2804	1078	22	of	of	ADP
taxlaw-2804	1078	23	the	the	DET
taxlaw-2804	1078	24	consequences	consequence	NOUN
taxlaw-2804	1078	25	that	that	PRON
taxlaw-2804	1078	26	will	will	AUX
taxlaw-2804	1078	27	result	result	VERB
taxlaw-2804	1078	28	from	from	ADP
taxlaw-2804	1078	29	the	the	DET
taxlaw-2804	1078	30	transactions	transaction	NOUN
taxlaw-2804	1078	31	under	under	ADP
taxlaw-2804	1078	32	applicable	applicable	ADJ
taxlaw-2804	1078	33	partnership	partnership	NOUN
taxlaw-2804	1078	34	tax	tax	NOUN
taxlaw-2804	1078	35	law	law	NOUN
taxlaw-2804	1078	36	.	.	PUNCT
taxlaw-2804	1079	1	taxpayers	taxpayer	NOUN
taxlaw-2804	1079	2	that	that	PRON
taxlaw-2804	1079	3	make	make	VERB
taxlaw-2804	1079	4	decisions	decision	NOUN
taxlaw-2804	1079	5	in	in	ADP
taxlaw-2804	1079	6	this	this	DET
taxlaw-2804	1079	7	way	way	NOUN
taxlaw-2804	1079	8	are	be	AUX
taxlaw-2804	1079	9	likely	likely	ADJ
taxlaw-2804	1079	10	to	to	PART
taxlaw-2804	1079	11	be	be	AUX
taxlaw-2804	1079	12	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1079	13	taxpayers	taxpayer	NOUN
taxlaw-2804	1079	14	and	and	CCONJ
taxlaw-2804	1079	15	,	,	PUNCT
taxlaw-2804	1079	16	therefore	therefore	ADV
taxlaw-2804	1079	17	,	,	PUNCT
taxlaw-2804	1079	18	precisely	precisely	ADV
taxlaw-2804	1079	19	the	the	DET
taxlaw-2804	1079	20	type	type	NOUN
taxlaw-2804	1079	21	of	of	ADP
taxlaw-2804	1079	22	taxpayers	taxpayer	NOUN
taxlaw-2804	1079	23	for	for	ADP
taxlaw-2804	1079	24	whom	whom	PRON
taxlaw-2804	1079	25	lawmakers	lawmaker	NOUN
taxlaw-2804	1079	26	designed	design	VERB
taxlaw-2804	1079	27	supposedly	supposedly	ADV
taxlaw-2804	1079	28	simple	simple	ADJ
taxlaw-2804	1079	29	rules	rule	NOUN
taxlaw-2804	1079	30	.	.	PUNCT
taxlaw-2804	1080	1	such	such	ADJ
taxlaw-2804	1080	2	taxpayers	taxpayer	NOUN
taxlaw-2804	1080	3	avoid	avoid	VERB
taxlaw-2804	1080	4	the	the	DET
taxlaw-2804	1080	5	first	first	ADJ
taxlaw-2804	1080	6	type	type	NOUN
taxlaw-2804	1080	7	of	of	ADP
taxlaw-2804	1080	8	cost	cost	NOUN
taxlaw-2804	1080	9	related	relate	VERB
taxlaw-2804	1080	10	to	to	ADP
taxlaw-2804	1080	11	ex	ex	PRON
taxlaw-2804	1080	12	ante	ante	NOUN
taxlaw-2804	1080	13	complexity	complexity	NOUN
taxlaw-2804	1080	14	(	(	PUNCT
taxlaw-2804	1080	15	namely	namely	ADV
taxlaw-2804	1080	16	,	,	PUNCT
taxlaw-2804	1080	17	costs	cost	NOUN
taxlaw-2804	1080	18	that	that	PRON
taxlaw-2804	1080	19	result	result	VERB
taxlaw-2804	1080	20	from	from	ADP
taxlaw-2804	1080	21	steps	step	NOUN
taxlaw-2804	1080	22	taken	take	VERB
taxlaw-2804	1080	23	by	by	ADP
taxlaw-2804	1080	24	taxpayers	taxpayer	NOUN
taxlaw-2804	1080	25	to	to	PART
taxlaw-2804	1080	26	ensure	ensure	VERB
taxlaw-2804	1080	27	that	that	SCONJ
taxlaw-2804	1080	28	the	the	DET
taxlaw-2804	1080	29	decisions	decision	NOUN
taxlaw-2804	1080	30	they	they	PRON
taxlaw-2804	1080	31	reach	reach	VERB
taxlaw-2804	1080	32	are	be	AUX
taxlaw-2804	1080	33	the	the	DET
taxlaw-2804	1080	34	same	same	ADJ
taxlaw-2804	1080	35	decisions	decision	NOUN
taxlaw-2804	1080	36	that	that	PRON
taxlaw-2804	1080	37	they	they	PRON
taxlaw-2804	1080	38	would	would	AUX
taxlaw-2804	1080	39	reach	reach	VERB
taxlaw-2804	1080	40	if	if	SCONJ
taxlaw-2804	1080	41	they	they	PRON
taxlaw-2804	1080	42	fully	fully	ADV
taxlaw-2804	1080	43	understood	understand	VERB
taxlaw-2804	1080	44	the	the	DET
taxlaw-2804	1080	45	implications	implication	NOUN
taxlaw-2804	1080	46	of	of	ADP
taxlaw-2804	1080	47	relevant	relevant	ADJ
taxlaw-2804	1080	48	partnership	partnership	NOUN
taxlaw-2804	1080	49	tax	tax	NOUN
taxlaw-2804	1080	50	law	law	NOUN
taxlaw-2804	1080	51	)	)	PUNCT
taxlaw-2804	1080	52	.	.	PUNCT
taxlaw-2804	1081	1	however	however	ADV
taxlaw-2804	1081	2	,	,	PUNCT
taxlaw-2804	1081	3	such	such	ADJ
taxlaw-2804	1081	4	taxpayers	taxpayer	NOUN
taxlaw-2804	1081	5	potentially	potentially	ADV
taxlaw-2804	1081	6	incur	incur	VERB
taxlaw-2804	1081	7	the	the	DET
taxlaw-2804	1081	8	second	second	ADJ
taxlaw-2804	1081	9	type	type	NOUN
taxlaw-2804	1081	10	of	of	ADP
taxlaw-2804	1081	11	cost	cost	NOUN
taxlaw-2804	1081	12	related	relate	VERB
taxlaw-2804	1081	13	to	to	ADP
taxlaw-2804	1081	14	ex	ex	PRON
taxlaw-2804	1081	15	ante	ante	NOUN
taxlaw-2804	1081	16	complexity	complexity	NOUN
taxlaw-2804	1081	17	(	(	PUNCT
taxlaw-2804	1081	18	namely	namely	ADV
taxlaw-2804	1081	19	,	,	PUNCT
taxlaw-2804	1081	20	costs	cost	NOUN
taxlaw-2804	1081	21	that	that	PRON
taxlaw-2804	1081	22	result	result	VERB
taxlaw-2804	1081	23	if	if	SCONJ
taxlaw-2804	1081	24	the	the	DET
taxlaw-2804	1081	25	decisions	decision	NOUN
taxlaw-2804	1081	26	that	that	PRON
taxlaw-2804	1081	27	taxpayers	taxpayer	NOUN
taxlaw-2804	1081	28	reach	reach	VERB
taxlaw-2804	1081	29	are	be	AUX
taxlaw-2804	1081	30	not	not	PART
taxlaw-2804	1081	31	the	the	DET
taxlaw-2804	1081	32	same	same	ADJ
taxlaw-2804	1081	33	decisions	decision	NOUN
taxlaw-2804	1081	34	that	that	PRON
taxlaw-2804	1081	35	they	they	PRON
taxlaw-2804	1081	36	would	would	AUX
taxlaw-2804	1081	37	reach	reach	VERB
taxlaw-2804	1081	38	if	if	SCONJ
taxlaw-2804	1081	39	they	they	PRON
taxlaw-2804	1081	40	fully	fully	ADV
taxlaw-2804	1081	41	understood	understand	VERB
taxlaw-2804	1081	42	the	the	DET
taxlaw-2804	1081	43	implications	implication	NOUN
taxlaw-2804	1081	44	of	of	ADP
taxlaw-2804	1081	45	relevant	relevant	ADJ
taxlaw-2804	1081	46	partnership	partnership	NOUN
taxlaw-2804	1081	47	tax	tax	NOUN
taxlaw-2804	1081	48	law	law	NOUN
taxlaw-2804	1081	49	)	)	PUNCT
taxlaw-2804	1081	50	.	.	PUNCT
taxlaw-2804	1082	1	a	a	DET
taxlaw-2804	1082	2	taxpayer	taxpayer	NOUN
taxlaw-2804	1082	3	who	who	PRON
taxlaw-2804	1082	4	makes	make	VERB
taxlaw-2804	1082	5	a	a	DET
taxlaw-2804	1082	6	decision	decision	NOUN
taxlaw-2804	1082	7	without	without	ADP
taxlaw-2804	1082	8	actual	actual	ADJ
taxlaw-2804	1082	9	knowledge	knowledge	NOUN
taxlaw-2804	1082	10	of	of	ADP
taxlaw-2804	1082	11	partnership	partnership	NOUN
taxlaw-2804	1082	12	tax	tax	NOUN
taxlaw-2804	1082	13	law	law	NOUN
taxlaw-2804	1082	14	will	will	AUX
taxlaw-2804	1082	15	make	make	VERB
taxlaw-2804	1082	16	the	the	DET
taxlaw-2804	1082	17	decision	decision	NOUN
taxlaw-2804	1082	18	based	base	VERB
taxlaw-2804	1082	19	on	on	ADP
taxlaw-2804	1082	20	what	what	PRON
taxlaw-2804	1082	21	he	he	PRON
taxlaw-2804	1082	22	or	or	CCONJ
taxlaw-2804	1082	23	she	she	PRON
taxlaw-2804	1082	24	expects	expect	VERB
taxlaw-2804	1082	25	partnership	partnership	NOUN
taxlaw-2804	1082	26	tax	tax	NOUN
taxlaw-2804	1082	27	law	law	NOUN
taxlaw-2804	1082	28	would	would	AUX
taxlaw-2804	1082	29	provide	provide	VERB
taxlaw-2804	1082	30	.	.	PUNCT
taxlaw-2804	1083	1	therefore	therefore	ADV
taxlaw-2804	1083	2	,	,	PUNCT
taxlaw-2804	1083	3	if	if	SCONJ
taxlaw-2804	1083	4	partnership	partnership	NOUN
taxlaw-2804	1083	5	tax	tax	NOUN
taxlaw-2804	1083	6	law	law	NOUN
taxlaw-2804	1083	7	provides	provide	VERB
taxlaw-2804	1083	8	for	for	ADP
taxlaw-2804	1083	9	results	result	NOUN
taxlaw-2804	1083	10	that	that	PRON
taxlaw-2804	1083	11	are	be	AUX
taxlaw-2804	1083	12	more	more	ADV
taxlaw-2804	1083	13	consistent	consistent	ADJ
taxlaw-2804	1083	14	with	with	ADP
taxlaw-2804	1083	15	his	his	PRON
taxlaw-2804	1083	16	or	or	CCONJ
taxlaw-2804	1083	17	her	her	PRON
taxlaw-2804	1083	18	expectations	expectation	NOUN
taxlaw-2804	1083	19	,	,	PUNCT
taxlaw-2804	1083	20	he	he	PRON
taxlaw-2804	1083	21	or	or	CCONJ
taxlaw-2804	1083	22	she	she	PRON
taxlaw-2804	1083	23	is	be	AUX
taxlaw-2804	1083	24	less	less	ADV
taxlaw-2804	1083	25	likely	likely	ADJ
taxlaw-2804	1083	26	to	to	PART
taxlaw-2804	1083	27	incur	incur	VERB
taxlaw-2804	1083	28	the	the	DET
taxlaw-2804	1083	29	second	second	ADJ
taxlaw-2804	1083	30	type	type	NOUN
taxlaw-2804	1083	31	of	of	ADP
taxlaw-2804	1083	32	cost	cost	NOUN
taxlaw-2804	1083	33	related	relate	VERB
taxlaw-2804	1083	34	to	to	ADP
taxlaw-2804	1083	35	ex	ex	PRON
taxlaw-2804	1083	36	ante	ante	NOUN
taxlaw-2804	1083	37	complexity	complexity	NOUN
taxlaw-2804	1083	38	.	.	PUNCT
taxlaw-2804	1084	1	as	as	SCONJ
taxlaw-2804	1084	2	described	describe	VERB
taxlaw-2804	1084	3	below	below	ADV
taxlaw-2804	1084	4	in	in	ADP
taxlaw-2804	1084	5	part	part	NOUN
taxlaw-2804	1084	6	vii.a.4	vii.a.4	NOUN
taxlaw-2804	1084	7	,	,	PUNCT
taxlaw-2804	1084	8	consistency	consistency	NOUN
taxlaw-2804	1084	9	with	with	ADP
taxlaw-2804	1084	10	expectations	expectation	NOUN
taxlaw-2804	1084	11	is	be	AUX
taxlaw-2804	1084	12	more	more	ADV
taxlaw-2804	1084	13	likely	likely	ADJ
taxlaw-2804	1084	14	to	to	PART
taxlaw-2804	1084	15	occur	occur	VERB
taxlaw-2804	1084	16	under	under	ADP
taxlaw-2804	1084	17	the	the	DET
taxlaw-2804	1084	18	proposed	propose	VERB
taxlaw-2804	1084	19	reforms	reform	NOUN
taxlaw-2804	1084	20	.	.	PUNCT
taxlaw-2804	1085	1	2	2	X
taxlaw-2804	1085	2	.	.	X
taxlaw-2804	1085	3	the	the	DET
taxlaw-2804	1085	4	proposed	propose	VERB
taxlaw-2804	1085	5	reforms	reform	NOUN
taxlaw-2804	1085	6	would	would	AUX
taxlaw-2804	1085	7	reduce	reduce	VERB
taxlaw-2804	1085	8	ex	ex	PRON
taxlaw-2804	1085	9	ante	ante	NOUN
taxlaw-2804	1085	10	complexity	complexity	NOUN
taxlaw-2804	1085	11	by	by	ADP
taxlaw-2804	1085	12	making	make	VERB
taxlaw-2804	1085	13	applicable	applicable	ADJ
taxlaw-2804	1085	14	law	law	NOUN
taxlaw-2804	1085	15	shorter	short	ADJ
taxlaw-2804	1085	16	.	.	PUNCT
taxlaw-2804	1086	1	shortening	shorten	VERB
taxlaw-2804	1086	2	applicable	applicable	ADJ
taxlaw-2804	1086	3	law	law	NOUN
taxlaw-2804	1086	4	reduces	reduce	VERB
taxlaw-2804	1086	5	ex	ex	PRON
taxlaw-2804	1086	6	ante	ante	NOUN
taxlaw-2804	1086	7	complexity	complexity	NOUN
taxlaw-2804	1086	8	by	by	ADP
taxlaw-2804	1086	9	making	make	VERB
taxlaw-2804	1086	10	the	the	DET
taxlaw-2804	1086	11	tax	tax	NOUN
taxlaw-2804	1086	12	consequences	consequence	NOUN
taxlaw-2804	1086	13	of	of	ADP
taxlaw-2804	1086	14	future	future	ADJ
taxlaw-2804	1086	15	transactions	transaction	NOUN
taxlaw-2804	1086	16	easier	easy	ADJ
taxlaw-2804	1086	17	to	to	PART
taxlaw-2804	1086	18	predict	predict	VERB
taxlaw-2804	1086	19	(	(	PUNCT
taxlaw-2804	1086	20	at	at	ADP
taxlaw-2804	1086	21	least	least	ADJ
taxlaw-2804	1086	22	for	for	ADP
taxlaw-2804	1086	23	taxpayers	taxpayer	NOUN
taxlaw-2804	1086	24	who	who	PRON
taxlaw-2804	1086	25	make	make	VERB
taxlaw-2804	1086	26	such	such	ADJ
taxlaw-2804	1086	27	predictions	prediction	NOUN
taxlaw-2804	1086	28	based	base	VERB
taxlaw-2804	1086	29	on	on	ADP
taxlaw-2804	1086	30	actual	actual	ADJ
taxlaw-2804	1086	31	knowledge	knowledge	NOUN
taxlaw-2804	1086	32	of	of	ADP
taxlaw-2804	1086	33	partnership	partnership	NOUN
taxlaw-2804	1086	34	tax	tax	NOUN
taxlaw-2804	1086	35	law	law	NOUN
taxlaw-2804	1086	36	obtained	obtain	VERB
taxlaw-2804	1086	37	directly	directly	ADV
taxlaw-2804	1086	38	or	or	CCONJ
taxlaw-2804	1086	39	through	through	ADP
taxlaw-2804	1086	40	an	an	DET
taxlaw-2804	1086	41	advisor	advisor	NOUN
taxlaw-2804	1086	42	)	)	PUNCT
taxlaw-2804	1086	43	.	.	PUNCT
taxlaw-2804	1087	1	the	the	DET
taxlaw-2804	1087	2	proposed	propose	VERB
taxlaw-2804	1087	3	reforms	reform	NOUN
taxlaw-2804	1087	4	would	would	AUX
taxlaw-2804	1087	5	reduce	reduce	VERB
taxlaw-2804	1087	6	the	the	DET
taxlaw-2804	1087	7	length	length	NOUN
taxlaw-2804	1087	8	of	of	ADP
taxlaw-2804	1087	9	applicable	applicable	ADJ
taxlaw-2804	1087	10	law	law	NOUN
taxlaw-2804	1087	11	.	.	PUNCT
taxlaw-2804	1088	1	in	in	ADP
taxlaw-2804	1088	2	particular	particular	ADJ
taxlaw-2804	1088	3	,	,	PUNCT
taxlaw-2804	1088	4	requiring	require	VERB
taxlaw-2804	1088	5	all	all	DET
taxlaw-2804	1088	6	partnerships	partnership	NOUN
taxlaw-2804	1088	7	to	to	PART
taxlaw-2804	1088	8	use	use	VERB
taxlaw-2804	1088	9	the	the	DET
taxlaw-2804	1088	10	remedial	remedial	ADJ
taxlaw-2804	1088	11	method	method	NOUN
taxlaw-2804	1088	12	and	and	CCONJ
taxlaw-2804	1088	13	requiring	require	VERB
taxlaw-2804	1088	14	all	all	DET
taxlaw-2804	1088	15	partnerships	partnership	NOUN
taxlaw-2804	1088	16	to	to	PART
taxlaw-2804	1088	17	make	make	VERB
taxlaw-2804	1088	18	basis	basis	NOUN
taxlaw-2804	1088	19	adjustments	adjustment	NOUN
taxlaw-2804	1088	20	in	in	ADP
taxlaw-2804	1088	21	all	all	DET
taxlaw-2804	1088	22	cases	case	NOUN
taxlaw-2804	1088	23	would	would	AUX
taxlaw-2804	1088	24	reduce	reduce	VERB
taxlaw-2804	1088	25	the	the	DET
taxlaw-2804	1088	26	length	length	NOUN
taxlaw-2804	1088	27	of	of	ADP
taxlaw-2804	1088	28	applicable	applicable	ADJ
taxlaw-2804	1088	29	statutes	statute	NOUN
taxlaw-2804	1088	30	and	and	CCONJ
taxlaw-2804	1088	31	regulations	regulation	NOUN
taxlaw-2804	1088	32	.	.	PUNCT
taxlaw-2804	1089	1	this	this	PRON
taxlaw-2804	1089	2	is	be	AUX
taxlaw-2804	1089	3	the	the	DET
taxlaw-2804	1089	4	case	case	NOUN
taxlaw-2804	1089	5	since	since	SCONJ
taxlaw-2804	1089	6	the	the	DET
taxlaw-2804	1089	7	reforms	reform	NOUN
taxlaw-2804	1089	8	would	would	AUX
taxlaw-2804	1089	9	obviate	obviate	VERB
taxlaw-2804	1089	10	the	the	DET
taxlaw-2804	1089	11	need	need	NOUN
taxlaw-2804	1089	12	for	for	ADP
taxlaw-2804	1089	13	provisions	provision	NOUN
taxlaw-2804	1089	14	that	that	PRON
taxlaw-2804	1089	15	:	:	PUNCT
taxlaw-2804	1089	16	(	(	PUNCT
taxlaw-2804	1089	17	1	1	X
taxlaw-2804	1089	18	)	)	PUNCT
taxlaw-2804	1089	19	describe	describe	VERB
taxlaw-2804	1089	20	other	other	ADJ
taxlaw-2804	1089	21	§	§	PROPN
taxlaw-2804	1089	22	704(c	704(c	PROPN
taxlaw-2804	1089	23	)	)	PUNCT
taxlaw-2804	1089	24	methods	method	NOUN
taxlaw-2804	1089	25	,	,	PUNCT
taxlaw-2804	1089	26	(	(	PUNCT
taxlaw-2804	1089	27	2	2	X
taxlaw-2804	1089	28	)	)	PUNCT
taxlaw-2804	1089	29	set	set	VERB
taxlaw-2804	1089	30	forth	forth	ADP
taxlaw-2804	1089	31	the	the	DET
taxlaw-2804	1089	32	process	process	NOUN
taxlaw-2804	1089	33	for	for	ADP
taxlaw-2804	1089	34	making	make	VERB
taxlaw-2804	1089	35	a	a	DET
taxlaw-2804	1089	36	§	§	ADJ
taxlaw-2804	1089	37	754	754	NUM
taxlaw-2804	1089	38	election	election	NOUN
taxlaw-2804	1089	39	,	,	PUNCT
taxlaw-2804	1089	40	and	and	CCONJ
taxlaw-2804	1089	41	(	(	PUNCT
taxlaw-2804	1089	42	3	3	X
taxlaw-2804	1089	43	)	)	PUNCT
taxlaw-2804	1089	44	describe	describe	VERB
taxlaw-2804	1089	45	special	special	ADJ
taxlaw-2804	1089	46	rules	rule	NOUN
taxlaw-2804	1089	47	that	that	PRON
taxlaw-2804	1089	48	apply	apply	VERB
taxlaw-2804	1089	49	in	in	ADP
taxlaw-2804	1089	50	the	the	DET
taxlaw-2804	1089	51	case	case	NOUN
taxlaw-2804	1089	52	of	of	ADP
taxlaw-2804	1089	53	substantial	substantial	ADJ
taxlaw-2804	1089	54	builtin	builtin	NOUN
taxlaw-2804	1089	55	losses	loss	NOUN
taxlaw-2804	1089	56	.	.	PUNCT
taxlaw-2804	1090	1	thus	thus	ADV
taxlaw-2804	1090	2	,	,	PUNCT
taxlaw-2804	1090	3	the	the	DET
taxlaw-2804	1090	4	proposed	propose	VERB
taxlaw-2804	1090	5	reforms	reform	NOUN
taxlaw-2804	1090	6	would	would	AUX
taxlaw-2804	1090	7	reduce	reduce	VERB
taxlaw-2804	1090	8	ex	ex	PRON
taxlaw-2804	1090	9	ante	ante	NOUN
taxlaw-2804	1090	10	complexity	complexity	NOUN
taxlaw-2804	1090	11	by	by	ADP
taxlaw-2804	1090	12	making	make	VERB
taxlaw-2804	1090	13	applicable	applicable	ADJ
taxlaw-2804	1090	14	law	law	NOUN
taxlaw-2804	1090	15	shorter	short	ADJ
taxlaw-2804	1090	16	.	.	PUNCT
taxlaw-2804	1091	1	3	3	X
taxlaw-2804	1091	2	.	.	X
taxlaw-2804	1091	3	the	the	DET
taxlaw-2804	1091	4	proposed	propose	VERB
taxlaw-2804	1091	5	reforms	reform	NOUN
taxlaw-2804	1091	6	would	would	AUX
taxlaw-2804	1091	7	not	not	PART
taxlaw-2804	1091	8	make	make	VERB
taxlaw-2804	1091	9	the	the	DET
taxlaw-2804	1091	10	applicable	applicable	ADJ
taxlaw-2804	1091	11	rules	rule	NOUN
taxlaw-2804	1091	12	meaningfully	meaningfully	ADV
taxlaw-2804	1091	13	more	more	ADV
taxlaw-2804	1091	14	technical	technical	ADJ
taxlaw-2804	1091	15	for	for	ADP
taxlaw-2804	1091	16	purposes	purpose	NOUN
taxlaw-2804	1091	17	of	of	ADP
taxlaw-2804	1091	18	ex	ex	ADJ
taxlaw-2804	1091	19	ante	ante	NOUN
taxlaw-2804	1091	20	complexity	complexity	NOUN
taxlaw-2804	1091	21	.	.	PUNCT
taxlaw-2804	1092	1	regarding	regard	VERB
taxlaw-2804	1092	2	the	the	DET
taxlaw-2804	1092	3	technical	technical	ADJ
taxlaw-2804	1092	4	nature	nature	NOUN
taxlaw-2804	1092	5	of	of	ADP
taxlaw-2804	1092	6	rules	rule	NOUN
taxlaw-2804	1092	7	,	,	PUNCT
taxlaw-2804	1092	8	the	the	DET
taxlaw-2804	1092	9	remedial	remedial	ADJ
taxlaw-2804	1092	10	method	method	NOUN
taxlaw-2804	1092	11	may	may	AUX
taxlaw-2804	1092	12	be	be	AUX
taxlaw-2804	1092	13	slightly	slightly	ADV
taxlaw-2804	1092	14	more	more	ADV
taxlaw-2804	1092	15	computationally	computationally	ADV
taxlaw-2804	1092	16	difficult	difficult	ADJ
taxlaw-2804	1092	17	than	than	ADP
taxlaw-2804	1092	18	the	the	DET
taxlaw-2804	1092	19	traditional	traditional	ADJ
taxlaw-2804	1092	20	method	method	NOUN
taxlaw-2804	1092	21	.	.	PUNCT
taxlaw-2804	1093	1	making	make	VERB
taxlaw-2804	1093	2	basis	basis	NOUN
taxlaw-2804	1093	3	adjustments	adjustment	NOUN
taxlaw-2804	1093	4	is	be	AUX
taxlaw-2804	1093	5	,	,	PUNCT
taxlaw-2804	1093	6	admittedly	admittedly	ADV
taxlaw-2804	1093	7	,	,	PUNCT
taxlaw-2804	1093	8	more	more	ADV
taxlaw-2804	1093	9	computationally	computationally	ADV
taxlaw-2804	1093	10	difficult	difficult	ADJ
taxlaw-2804	1093	11	than	than	ADP
taxlaw-2804	1093	12	not	not	PART
taxlaw-2804	1093	13	making	make	VERB
taxlaw-2804	1093	14	basis	basis	NOUN
taxlaw-2804	1093	15	adjustments	adjustment	NOUN
taxlaw-2804	1093	16	.	.	PUNCT
taxlaw-2804	1094	1	nevertheless	nevertheless	ADV
taxlaw-2804	1094	2	,	,	PUNCT
taxlaw-2804	1094	3	the	the	DET
taxlaw-2804	1094	4	proposed	propose	VERB
taxlaw-2804	1094	5	reforms	reform	NOUN
taxlaw-2804	1094	6	would	would	AUX
taxlaw-2804	1094	7	not	not	PART
taxlaw-2804	1094	8	increase	increase	VERB
taxlaw-2804	1094	9	ex	ex	PRON
taxlaw-2804	1094	10	ante	ante	NOUN
taxlaw-2804	1094	11	complexity	complexity	NOUN
taxlaw-2804	1094	12	.	.	PUNCT
taxlaw-2804	1095	1	federal	federal	ADJ
taxlaw-2804	1095	2	tax	tax	NOUN
taxlaw-2804	1095	3	elections	election	NOUN
taxlaw-2804	1095	4	,	,	PUNCT
taxlaw-2804	1095	5	44	44	NUM
taxlaw-2804	1095	6	fordham	fordham	PROPN
taxlaw-2804	1095	7	l.	l.	PROPN
taxlaw-2804	1095	8	rev	rev	PROPN
taxlaw-2804	1095	9	.	.	PROPN
taxlaw-2804	1095	10	463	463	NUM
taxlaw-2804	1095	11	,	,	PUNCT
taxlaw-2804	1095	12	463	463	NUM
taxlaw-2804	1095	13	-	-	SYM
taxlaw-2804	1095	14	65	65	NUM
taxlaw-2804	1095	15	(	(	PUNCT
taxlaw-2804	1095	16	1975	1975	NUM
taxlaw-2804	1095	17	)	)	PUNCT
taxlaw-2804	1095	18	(	(	PUNCT
taxlaw-2804	1095	19	describing	describe	VERB
taxlaw-2804	1095	20	how	how	SCONJ
taxlaw-2804	1095	21	elections	election	NOUN
taxlaw-2804	1095	22	generally	generally	ADV
taxlaw-2804	1095	23	create	create	VERB
taxlaw-2804	1095	24	complexity	complexity	NOUN
taxlaw-2804	1095	25	)	)	PUNCT
taxlaw-2804	1095	26	.	.	PUNCT
taxlaw-2804	1096	1	see	see	VERB
taxlaw-2804	1096	2	also	also	ADV
taxlaw-2804	1096	3	lawrence	lawrence	PROPN
taxlaw-2804	1096	4	lokken	lokken	PROPN
taxlaw-2804	1096	5	,	,	PUNCT
taxlaw-2804	1096	6	as	as	SCONJ
taxlaw-2804	1096	7	the	the	DET
taxlaw-2804	1096	8	world	world	NOUN
taxlaw-2804	1096	9	of	of	ADP
taxlaw-2804	1096	10	partnership	partnership	NOUN
taxlaw-2804	1096	11	taxation	taxation	NOUN
taxlaw-2804	1096	12	turns	turn	VERB
taxlaw-2804	1096	13	,	,	PUNCT
taxlaw-2804	1096	14	56	56	NUM
taxlaw-2804	1096	15	smu	smu	PROPN
taxlaw-2804	1096	16	l.	l.	PROPN
taxlaw-2804	1096	17	rev	rev	PROPN
taxlaw-2804	1096	18	.	.	PROPN
taxlaw-2804	1096	19	365	365	NUM
taxlaw-2804	1096	20	,	,	PUNCT
taxlaw-2804	1096	21	371	371	NUM
taxlaw-2804	1096	22	(	(	PUNCT
taxlaw-2804	1096	23	arguing	argue	VERB
taxlaw-2804	1096	24	that	that	SCONJ
taxlaw-2804	1096	25	requiring	require	VERB
taxlaw-2804	1096	26	partnerships	partnership	NOUN
taxlaw-2804	1096	27	to	to	PART
taxlaw-2804	1096	28	use	use	VERB
taxlaw-2804	1096	29	the	the	DET
taxlaw-2804	1096	30	remedial	remedial	ADJ
taxlaw-2804	1096	31	method	method	NOUN
taxlaw-2804	1096	32	would	would	AUX
taxlaw-2804	1096	33	“	"	PUNCT
taxlaw-2804	1096	34	simplify	simplify	VERB
taxlaw-2804	1096	35	the	the	DET
taxlaw-2804	1096	36	law	law	NOUN
taxlaw-2804	1096	37	by	by	ADP
taxlaw-2804	1096	38	eliminating	eliminate	VERB
taxlaw-2804	1096	39	both	both	DET
taxlaw-2804	1096	40	any	any	DET
taxlaw-2804	1096	41	need	need	NOUN
taxlaw-2804	1096	42	for	for	SCONJ
taxlaw-2804	1096	43	taxpayers	taxpayer	NOUN
taxlaw-2804	1096	44	to	to	PART
taxlaw-2804	1096	45	evaluate	evaluate	VERB
taxlaw-2804	1096	46	competing	compete	VERB
taxlaw-2804	1096	47	options	option	NOUN
taxlaw-2804	1096	48	and	and	CCONJ
taxlaw-2804	1096	49	any	any	DET
taxlaw-2804	1096	50	need	need	NOUN
taxlaw-2804	1096	51	for	for	SCONJ
taxlaw-2804	1096	52	any	any	DET
taxlaw-2804	1096	53	anti	anti	ADJ
taxlaw-2804	1096	54	-	-	ADJ
taxlaw-2804	1096	55	abuse	abuse	ADJ
taxlaw-2804	1096	56	rule	rule	NOUN
taxlaw-2804	1096	57	to	to	PART
taxlaw-2804	1096	58	disallow	disallow	VERB
taxlaw-2804	1096	59	overly	overly	ADV
taxlaw-2804	1096	60	aggressive	aggressive	ADJ
taxlaw-2804	1096	61	uses	use	NOUN
taxlaw-2804	1096	62	of	of	ADP
taxlaw-2804	1096	63	the	the	DET
taxlaw-2804	1096	64	alternative	alternative	ADJ
taxlaw-2804	1096	65	rules	rule	NOUN
taxlaw-2804	1096	66	.	.	PUNCT
taxlaw-2804	1096	67	”	"	PUNCT
taxlaw-2804	1096	68	)	)	PUNCT
taxlaw-2804	1096	69	.	.	PUNCT
taxlaw-2804	1097	1	see	see	VERB
taxlaw-2804	1097	2	also	also	ADV
taxlaw-2804	1097	3	supra	supra	ADJ
taxlaw-2804	1097	4	note	note	NOUN
taxlaw-2804	1097	5	129	129	NUM
taxlaw-2804	1097	6	.	.	PUNCT
taxlaw-2804	1098	1	294	294	NUM
taxlaw-2804	1098	2	columbia	columbia	PROPN
taxlaw-2804	1098	3	journal	journal	PROPN
taxlaw-2804	1098	4	of	of	ADP
taxlaw-2804	1098	5	tax	tax	NOUN
taxlaw-2804	1098	6	law	law	NOUN
taxlaw-2804	1098	7	[	[	X
taxlaw-2804	1098	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	1098	9	as	as	SCONJ
taxlaw-2804	1098	10	described	describe	VERB
taxlaw-2804	1098	11	above	above	ADV
taxlaw-2804	1098	12	in	in	ADP
taxlaw-2804	1098	13	part	part	NOUN
taxlaw-2804	1098	14	vii.a.1	vii.a.1	NOUN
taxlaw-2804	1098	15	,	,	PUNCT
taxlaw-2804	1098	16	even	even	ADV
taxlaw-2804	1098	17	under	under	ADP
taxlaw-2804	1098	18	current	current	ADJ
taxlaw-2804	1098	19	law	law	NOUN
taxlaw-2804	1098	20	,	,	PUNCT
taxlaw-2804	1098	21	a	a	DET
taxlaw-2804	1098	22	taxpayer	taxpayer	NOUN
taxlaw-2804	1098	23	who	who	PRON
taxlaw-2804	1098	24	obtains	obtain	VERB
taxlaw-2804	1098	25	actual	actual	ADJ
taxlaw-2804	1098	26	knowledge	knowledge	NOUN
taxlaw-2804	1098	27	of	of	ADP
taxlaw-2804	1098	28	partnership	partnership	NOUN
taxlaw-2804	1098	29	tax	tax	NOUN
taxlaw-2804	1098	30	law	law	NOUN
taxlaw-2804	1098	31	(	(	PUNCT
taxlaw-2804	1098	32	either	either	CCONJ
taxlaw-2804	1098	33	directly	directly	ADV
taxlaw-2804	1098	34	or	or	CCONJ
taxlaw-2804	1098	35	through	through	ADP
taxlaw-2804	1098	36	an	an	DET
taxlaw-2804	1098	37	advisor	advisor	NOUN
taxlaw-2804	1098	38	)	)	PUNCT
taxlaw-2804	1098	39	in	in	ADP
taxlaw-2804	1098	40	order	order	NOUN
taxlaw-2804	1098	41	to	to	PART
taxlaw-2804	1098	42	fully	fully	ADV
taxlaw-2804	1098	43	evaluate	evaluate	VERB
taxlaw-2804	1098	44	a	a	DET
taxlaw-2804	1098	45	prospective	prospective	ADJ
taxlaw-2804	1098	46	transaction	transaction	NOUN
taxlaw-2804	1098	47	must	must	AUX
taxlaw-2804	1098	48	cope	cope	VERB
taxlaw-2804	1098	49	with	with	ADP
taxlaw-2804	1098	50	the	the	DET
taxlaw-2804	1098	51	computational	computational	ADJ
taxlaw-2804	1098	52	difficulty	difficulty	NOUN
taxlaw-2804	1098	53	of	of	ADP
taxlaw-2804	1098	54	the	the	DET
taxlaw-2804	1098	55	remedial	remedial	ADJ
taxlaw-2804	1098	56	method	method	NOUN
taxlaw-2804	1098	57	or	or	CCONJ
taxlaw-2804	1098	58	the	the	DET
taxlaw-2804	1098	59	computational	computational	ADJ
taxlaw-2804	1098	60	difficulty	difficulty	NOUN
taxlaw-2804	1098	61	of	of	ADP
taxlaw-2804	1098	62	making	make	VERB
taxlaw-2804	1098	63	basis	basis	NOUN
taxlaw-2804	1098	64	adjustments	adjustment	NOUN
taxlaw-2804	1098	65	as	as	ADP
taxlaw-2804	1098	66	part	part	NOUN
taxlaw-2804	1098	67	of	of	ADP
taxlaw-2804	1098	68	the	the	DET
taxlaw-2804	1098	69	process	process	NOUN
taxlaw-2804	1098	70	of	of	ADP
taxlaw-2804	1098	71	obtaining	obtain	VERB
taxlaw-2804	1098	72	a	a	DET
taxlaw-2804	1098	73	complete	complete	ADJ
taxlaw-2804	1098	74	picture	picture	NOUN
taxlaw-2804	1098	75	of	of	ADP
taxlaw-2804	1098	76	future	future	ADJ
taxlaw-2804	1098	77	tax	tax	NOUN
taxlaw-2804	1098	78	consequences	consequence	NOUN
taxlaw-2804	1098	79	.	.	PUNCT
taxlaw-2804	1099	1	in	in	ADP
taxlaw-2804	1099	2	other	other	ADJ
taxlaw-2804	1099	3	words	word	NOUN
taxlaw-2804	1099	4	,	,	PUNCT
taxlaw-2804	1099	5	such	such	DET
taxlaw-2804	1099	6	a	a	DET
taxlaw-2804	1099	7	taxpayer	taxpayer	NOUN
taxlaw-2804	1099	8	would	would	AUX
taxlaw-2804	1099	9	evaluate	evaluate	VERB
taxlaw-2804	1099	10	the	the	DET
taxlaw-2804	1099	11	tax	tax	NOUN
taxlaw-2804	1099	12	consequences	consequence	NOUN
taxlaw-2804	1099	13	of	of	ADP
taxlaw-2804	1099	14	the	the	DET
taxlaw-2804	1099	15	transaction	transaction	NOUN
taxlaw-2804	1099	16	under	under	ADP
taxlaw-2804	1099	17	each	each	PRON
taxlaw-2804	1099	18	of	of	ADP
taxlaw-2804	1099	19	the	the	DET
taxlaw-2804	1099	20	available	available	ADJ
taxlaw-2804	1099	21	methods	method	NOUN
taxlaw-2804	1099	22	under	under	ADP
taxlaw-2804	1099	23	§	§	PROPN
taxlaw-2804	1099	24	704(c	704(c	PROPN
taxlaw-2804	1099	25	)	)	PUNCT
taxlaw-2804	1099	26	,	,	PUNCT
taxlaw-2804	1099	27	including	include	VERB
taxlaw-2804	1099	28	the	the	DET
taxlaw-2804	1099	29	remedial	remedial	ADJ
taxlaw-2804	1099	30	method	method	NOUN
taxlaw-2804	1099	31	.	.	PUNCT
taxlaw-2804	1100	1	likewise	likewise	ADV
taxlaw-2804	1100	2	,	,	PUNCT
taxlaw-2804	1100	3	such	such	DET
taxlaw-2804	1100	4	a	a	DET
taxlaw-2804	1100	5	taxpayer	taxpayer	NOUN
taxlaw-2804	1100	6	would	would	AUX
taxlaw-2804	1100	7	evaluate	evaluate	VERB
taxlaw-2804	1100	8	the	the	DET
taxlaw-2804	1100	9	tax	tax	NOUN
taxlaw-2804	1100	10	consequences	consequence	NOUN
taxlaw-2804	1100	11	of	of	ADP
taxlaw-2804	1100	12	a	a	DET
taxlaw-2804	1100	13	prospective	prospective	ADJ
taxlaw-2804	1100	14	transaction	transaction	NOUN
taxlaw-2804	1100	15	by	by	ADP
taxlaw-2804	1100	16	assuming	assume	VERB
taxlaw-2804	1100	17	two	two	NUM
taxlaw-2804	1100	18	alternative	alternative	ADJ
taxlaw-2804	1100	19	possibilities	possibility	NOUN
taxlaw-2804	1100	20	–	–	PUNCT
taxlaw-2804	1100	21	one	one	NUM
taxlaw-2804	1100	22	possibility	possibility	NOUN
taxlaw-2804	1100	23	that	that	PRON
taxlaw-2804	1100	24	involves	involve	VERB
taxlaw-2804	1100	25	making	make	VERB
taxlaw-2804	1100	26	basis	basis	NOUN
taxlaw-2804	1100	27	adjustments	adjustment	NOUN
taxlaw-2804	1100	28	and	and	CCONJ
taxlaw-2804	1100	29	one	one	NUM
taxlaw-2804	1100	30	possibility	possibility	NOUN
taxlaw-2804	1100	31	that	that	PRON
taxlaw-2804	1100	32	involves	involves	AUX
taxlaw-2804	1100	33	not	not	PART
taxlaw-2804	1100	34	making	make	VERB
taxlaw-2804	1100	35	basis	basis	NOUN
taxlaw-2804	1100	36	adjustments	adjustment	NOUN
taxlaw-2804	1100	37	.	.	PUNCT
taxlaw-2804	1101	1	because	because	SCONJ
taxlaw-2804	1101	2	such	such	DET
taxlaw-2804	1101	3	a	a	DET
taxlaw-2804	1101	4	taxpayer	taxpayer	NOUN
taxlaw-2804	1101	5	already	already	ADV
taxlaw-2804	1101	6	evaluates	evaluate	VERB
taxlaw-2804	1101	7	the	the	DET
taxlaw-2804	1101	8	tax	tax	NOUN
taxlaw-2804	1101	9	consequences	consequence	NOUN
taxlaw-2804	1101	10	that	that	PRON
taxlaw-2804	1101	11	would	would	AUX
taxlaw-2804	1101	12	follow	follow	VERB
taxlaw-2804	1101	13	from	from	ADP
taxlaw-2804	1101	14	a	a	DET
taxlaw-2804	1101	15	transaction	transaction	NOUN
taxlaw-2804	1101	16	under	under	ADP
taxlaw-2804	1101	17	the	the	DET
taxlaw-2804	1101	18	remedial	remedial	ADJ
taxlaw-2804	1101	19	method	method	NOUN
taxlaw-2804	1101	20	and	and	CCONJ
taxlaw-2804	1101	21	under	under	ADP
taxlaw-2804	1101	22	the	the	DET
taxlaw-2804	1101	23	assumption	assumption	NOUN
taxlaw-2804	1101	24	that	that	SCONJ
taxlaw-2804	1101	25	basis	basis	NOUN
taxlaw-2804	1101	26	adjustments	adjustment	NOUN
taxlaw-2804	1101	27	are	be	AUX
taxlaw-2804	1101	28	made	make	VERB
taxlaw-2804	1101	29	,	,	PUNCT
taxlaw-2804	1101	30	making	make	VERB
taxlaw-2804	1101	31	the	the	DET
taxlaw-2804	1101	32	remedial	remedial	ADJ
taxlaw-2804	1101	33	method	method	NOUN
taxlaw-2804	1101	34	and	and	CCONJ
taxlaw-2804	1101	35	basis	basis	NOUN
taxlaw-2804	1101	36	adjustments	adjustment	NOUN
taxlaw-2804	1101	37	mandatory	mandatory	ADJ
taxlaw-2804	1101	38	would	would	AUX
taxlaw-2804	1101	39	not	not	PART
taxlaw-2804	1101	40	exacerbate	exacerbate	VERB
taxlaw-2804	1101	41	ex	ex	PRON
taxlaw-2804	1101	42	ante	ante	NOUN
taxlaw-2804	1101	43	complexity	complexity	NOUN
taxlaw-2804	1101	44	for	for	ADP
taxlaw-2804	1101	45	such	such	DET
taxlaw-2804	1101	46	a	a	DET
taxlaw-2804	1101	47	taxpayer	taxpayer	NOUN
taxlaw-2804	1101	48	.	.	PUNCT
taxlaw-2804	1102	1	likewise	likewise	ADV
taxlaw-2804	1102	2	,	,	PUNCT
taxlaw-2804	1102	3	the	the	DET
taxlaw-2804	1102	4	proposed	propose	VERB
taxlaw-2804	1102	5	reforms	reform	NOUN
taxlaw-2804	1102	6	would	would	AUX
taxlaw-2804	1102	7	not	not	PART
taxlaw-2804	1102	8	exacerbate	exacerbate	VERB
taxlaw-2804	1102	9	ex	ex	PRON
taxlaw-2804	1102	10	ante	ante	NOUN
taxlaw-2804	1102	11	complexity	complexity	NOUN
taxlaw-2804	1102	12	for	for	ADP
taxlaw-2804	1102	13	a	a	DET
taxlaw-2804	1102	14	taxpayer	taxpayer	NOUN
taxlaw-2804	1102	15	who	who	PRON
taxlaw-2804	1102	16	makes	make	VERB
taxlaw-2804	1102	17	decisions	decision	NOUN
taxlaw-2804	1102	18	without	without	ADP
taxlaw-2804	1102	19	actual	actual	ADJ
taxlaw-2804	1102	20	knowledge	knowledge	NOUN
taxlaw-2804	1102	21	of	of	ADP
taxlaw-2804	1102	22	applicable	applicable	ADJ
taxlaw-2804	1102	23	law	law	NOUN
taxlaw-2804	1102	24	.	.	PUNCT
taxlaw-2804	1103	1	this	this	PRON
taxlaw-2804	1103	2	is	be	AUX
taxlaw-2804	1103	3	so	so	SCONJ
taxlaw-2804	1103	4	because	because	SCONJ
taxlaw-2804	1103	5	the	the	DET
taxlaw-2804	1103	6	computational	computational	ADJ
taxlaw-2804	1103	7	difficulty	difficulty	NOUN
taxlaw-2804	1103	8	of	of	ADP
taxlaw-2804	1103	9	applicable	applicable	ADJ
taxlaw-2804	1103	10	law	law	NOUN
taxlaw-2804	1103	11	has	have	VERB
taxlaw-2804	1103	12	no	no	DET
taxlaw-2804	1103	13	effect	effect	NOUN
taxlaw-2804	1103	14	on	on	ADP
taxlaw-2804	1103	15	such	such	DET
taxlaw-2804	1103	16	a	a	DET
taxlaw-2804	1103	17	taxpayer‟s	taxpayer‟s	PRON
taxlaw-2804	1103	18	evaluation	evaluation	NOUN
taxlaw-2804	1103	19	of	of	ADP
taxlaw-2804	1103	20	future	future	ADJ
taxlaw-2804	1103	21	transactions	transaction	NOUN
taxlaw-2804	1103	22	.	.	PUNCT
taxlaw-2804	1104	1	4	4	X
taxlaw-2804	1104	2	.	.	X
taxlaw-2804	1104	3	the	the	DET
taxlaw-2804	1104	4	proposed	propose	VERB
taxlaw-2804	1104	5	reforms	reform	NOUN
taxlaw-2804	1104	6	would	would	AUX
taxlaw-2804	1104	7	lead	lead	VERB
taxlaw-2804	1104	8	to	to	ADP
taxlaw-2804	1104	9	results	result	NOUN
taxlaw-2804	1104	10	that	that	SCONJ
taxlaw-2804	1104	11	better	well	ADJ
taxlaw-2804	1104	12	conform	conform	VERB
taxlaw-2804	1104	13	to	to	ADP
taxlaw-2804	1104	14	expectations	expectation	NOUN
taxlaw-2804	1104	15	.	.	PUNCT
taxlaw-2804	1105	1	whether	whether	SCONJ
taxlaw-2804	1105	2	or	or	CCONJ
taxlaw-2804	1105	3	not	not	PART
taxlaw-2804	1105	4	rules	rule	VERB
taxlaw-2804	1105	5	conform	conform	VERB
taxlaw-2804	1105	6	to	to	ADP
taxlaw-2804	1105	7	the	the	DET
taxlaw-2804	1105	8	expectations	expectation	NOUN
taxlaw-2804	1105	9	of	of	ADP
taxlaw-2804	1105	10	affected	affected	ADJ
taxlaw-2804	1105	11	persons	person	NOUN
taxlaw-2804	1105	12	is	be	AUX
taxlaw-2804	1105	13	most	most	ADV
taxlaw-2804	1105	14	relevant	relevant	ADJ
taxlaw-2804	1105	15	with	with	ADP
taxlaw-2804	1105	16	respect	respect	NOUN
taxlaw-2804	1105	17	to	to	ADP
taxlaw-2804	1105	18	taxpayers	taxpayer	NOUN
taxlaw-2804	1105	19	who	who	PRON
taxlaw-2804	1105	20	make	make	VERB
taxlaw-2804	1105	21	decisions	decision	NOUN
taxlaw-2804	1105	22	regarding	regard	VERB
taxlaw-2804	1105	23	future	future	ADJ
taxlaw-2804	1105	24	transactions	transaction	NOUN
taxlaw-2804	1105	25	without	without	ADP
taxlaw-2804	1105	26	acquiring	acquire	VERB
taxlaw-2804	1105	27	actual	actual	ADJ
taxlaw-2804	1105	28	knowledge	knowledge	NOUN
taxlaw-2804	1105	29	of	of	ADP
taxlaw-2804	1105	30	applicable	applicable	ADJ
taxlaw-2804	1105	31	law	law	NOUN
taxlaw-2804	1105	32	(	(	PUNCT
taxlaw-2804	1105	33	directly	directly	ADV
taxlaw-2804	1105	34	or	or	CCONJ
taxlaw-2804	1105	35	through	through	ADP
taxlaw-2804	1105	36	an	an	DET
taxlaw-2804	1105	37	adviser	adviser	NOUN
taxlaw-2804	1105	38	)	)	PUNCT
taxlaw-2804	1105	39	.	.	PUNCT
taxlaw-2804	1106	1	when	when	SCONJ
taxlaw-2804	1106	2	taxpayers	taxpayer	NOUN
taxlaw-2804	1106	3	have	have	VERB
taxlaw-2804	1106	4	no	no	DET
taxlaw-2804	1106	5	actual	actual	ADJ
taxlaw-2804	1106	6	knowledge	knowledge	NOUN
taxlaw-2804	1106	7	of	of	ADP
taxlaw-2804	1106	8	applicable	applicable	ADJ
taxlaw-2804	1106	9	law	law	NOUN
taxlaw-2804	1106	10	,	,	PUNCT
taxlaw-2804	1106	11	their	their	PRON
taxlaw-2804	1106	12	decisions	decision	NOUN
taxlaw-2804	1106	13	about	about	ADP
taxlaw-2804	1106	14	future	future	ADJ
taxlaw-2804	1106	15	transactions	transaction	NOUN
taxlaw-2804	1106	16	will	will	AUX
taxlaw-2804	1106	17	be	be	AUX
taxlaw-2804	1106	18	based	base	VERB
taxlaw-2804	1106	19	on	on	ADP
taxlaw-2804	1106	20	their	their	PRON
taxlaw-2804	1106	21	uninformed	uninformed	ADJ
taxlaw-2804	1106	22	expectations	expectation	NOUN
taxlaw-2804	1106	23	about	about	ADP
taxlaw-2804	1106	24	what	what	PRON
taxlaw-2804	1106	25	applicable	applicable	ADJ
taxlaw-2804	1106	26	law	law	NOUN
taxlaw-2804	1106	27	provides	provide	VERB
taxlaw-2804	1106	28	.	.	PUNCT
taxlaw-2804	1107	1	if	if	SCONJ
taxlaw-2804	1107	2	these	these	DET
taxlaw-2804	1107	3	expectations	expectation	NOUN
taxlaw-2804	1107	4	are	be	AUX
taxlaw-2804	1107	5	consistent	consistent	ADJ
taxlaw-2804	1107	6	with	with	ADP
taxlaw-2804	1107	7	actual	actual	ADJ
taxlaw-2804	1107	8	law	law	NOUN
taxlaw-2804	1107	9	,	,	PUNCT
taxlaw-2804	1107	10	the	the	DET
taxlaw-2804	1107	11	decisions	decision	NOUN
taxlaw-2804	1107	12	that	that	PRON
taxlaw-2804	1107	13	the	the	DET
taxlaw-2804	1107	14	taxpayers	taxpayer	NOUN
taxlaw-2804	1107	15	make	make	VERB
taxlaw-2804	1107	16	based	base	VERB
taxlaw-2804	1107	17	on	on	ADP
taxlaw-2804	1107	18	their	their	PRON
taxlaw-2804	1107	19	expectations	expectation	NOUN
taxlaw-2804	1107	20	will	will	AUX
taxlaw-2804	1107	21	be	be	AUX
taxlaw-2804	1107	22	the	the	DET
taxlaw-2804	1107	23	same	same	ADJ
taxlaw-2804	1107	24	as	as	ADP
taxlaw-2804	1107	25	decisions	decision	NOUN
taxlaw-2804	1107	26	they	they	PRON
taxlaw-2804	1107	27	would	would	AUX
taxlaw-2804	1107	28	make	make	VERB
taxlaw-2804	1107	29	if	if	SCONJ
taxlaw-2804	1107	30	they	they	PRON
taxlaw-2804	1107	31	had	have	VERB
taxlaw-2804	1107	32	a	a	DET
taxlaw-2804	1107	33	complete	complete	ADJ
taxlaw-2804	1107	34	and	and	CCONJ
taxlaw-2804	1107	35	actual	actual	ADJ
taxlaw-2804	1107	36	understanding	understanding	NOUN
taxlaw-2804	1107	37	of	of	ADP
taxlaw-2804	1107	38	applicable	applicable	ADJ
taxlaw-2804	1107	39	law	law	NOUN
taxlaw-2804	1107	40	.	.	PUNCT
taxlaw-2804	1108	1	therefore	therefore	ADV
taxlaw-2804	1108	2	,	,	PUNCT
taxlaw-2804	1108	3	if	if	SCONJ
taxlaw-2804	1108	4	applicable	applicable	ADJ
taxlaw-2804	1108	5	law	law	NOUN
taxlaw-2804	1108	6	conforms	conform	VERB
taxlaw-2804	1108	7	to	to	ADP
taxlaw-2804	1108	8	their	their	PRON
taxlaw-2804	1108	9	expectations	expectation	NOUN
taxlaw-2804	1108	10	,	,	PUNCT
taxlaw-2804	1108	11	these	these	DET
taxlaw-2804	1108	12	taxpayers	taxpayer	NOUN
taxlaw-2804	1108	13	will	will	AUX
taxlaw-2804	1108	14	not	not	PART
taxlaw-2804	1108	15	incur	incur	VERB
taxlaw-2804	1108	16	the	the	DET
taxlaw-2804	1108	17	second	second	ADJ
taxlaw-2804	1108	18	type	type	NOUN
taxlaw-2804	1108	19	of	of	ADP
taxlaw-2804	1108	20	cost	cost	NOUN
taxlaw-2804	1108	21	related	relate	VERB
taxlaw-2804	1108	22	to	to	ADP
taxlaw-2804	1108	23	ex	ex	PRON
taxlaw-2804	1108	24	ante	ante	NOUN
taxlaw-2804	1108	25	complexity	complexity	NOUN
taxlaw-2804	1108	26	(	(	PUNCT
taxlaw-2804	1108	27	namely	namely	ADV
taxlaw-2804	1108	28	,	,	PUNCT
taxlaw-2804	1108	29	costs	cost	NOUN
taxlaw-2804	1108	30	that	that	PRON
taxlaw-2804	1108	31	result	result	VERB
taxlaw-2804	1108	32	if	if	SCONJ
taxlaw-2804	1108	33	the	the	DET
taxlaw-2804	1108	34	decisions	decision	NOUN
taxlaw-2804	1108	35	that	that	PRON
taxlaw-2804	1108	36	taxpayers	taxpayer	NOUN
taxlaw-2804	1108	37	reach	reach	VERB
taxlaw-2804	1108	38	are	be	AUX
taxlaw-2804	1108	39	not	not	PART
taxlaw-2804	1108	40	the	the	DET
taxlaw-2804	1108	41	same	same	ADJ
taxlaw-2804	1108	42	decisions	decision	NOUN
taxlaw-2804	1108	43	that	that	PRON
taxlaw-2804	1108	44	they	they	PRON
taxlaw-2804	1108	45	would	would	AUX
taxlaw-2804	1108	46	reach	reach	VERB
taxlaw-2804	1108	47	if	if	SCONJ
taxlaw-2804	1108	48	they	they	PRON
taxlaw-2804	1108	49	fully	fully	ADV
taxlaw-2804	1108	50	understood	understand	VERB
taxlaw-2804	1108	51	the	the	DET
taxlaw-2804	1108	52	implications	implication	NOUN
taxlaw-2804	1108	53	of	of	ADP
taxlaw-2804	1108	54	relevant	relevant	ADJ
taxlaw-2804	1108	55	law	law	NOUN
taxlaw-2804	1108	56	)	)	PUNCT
taxlaw-2804	1108	57	.	.	PUNCT
taxlaw-2804	1109	1	in	in	ADP
taxlaw-2804	1109	2	addition	addition	NOUN
taxlaw-2804	1109	3	,	,	PUNCT
taxlaw-2804	1109	4	taxpayers	taxpayer	NOUN
taxlaw-2804	1109	5	who	who	PRON
taxlaw-2804	1109	6	make	make	VERB
taxlaw-2804	1109	7	decisions	decision	NOUN
taxlaw-2804	1109	8	with	with	ADP
taxlaw-2804	1109	9	respect	respect	NOUN
taxlaw-2804	1109	10	to	to	ADP
taxlaw-2804	1109	11	future	future	ADJ
taxlaw-2804	1109	12	transactions	transaction	NOUN
taxlaw-2804	1109	13	without	without	ADP
taxlaw-2804	1109	14	acquiring	acquire	VERB
taxlaw-2804	1109	15	actual	actual	ADJ
taxlaw-2804	1109	16	knowledge	knowledge	NOUN
taxlaw-2804	1109	17	of	of	ADP
taxlaw-2804	1109	18	applicable	applicable	ADJ
taxlaw-2804	1109	19	law	law	NOUN
taxlaw-2804	1109	20	do	do	AUX
taxlaw-2804	1109	21	not	not	PART
taxlaw-2804	1109	22	incur	incur	VERB
taxlaw-2804	1109	23	the	the	DET
taxlaw-2804	1109	24	first	first	ADJ
taxlaw-2804	1109	25	type	type	NOUN
taxlaw-2804	1109	26	of	of	ADP
taxlaw-2804	1109	27	cost	cost	NOUN
taxlaw-2804	1109	28	related	relate	VERB
taxlaw-2804	1109	29	to	to	ADP
taxlaw-2804	1109	30	ex	ex	PRON
taxlaw-2804	1109	31	ante	ante	NOUN
taxlaw-2804	1109	32	complexity	complexity	NOUN
taxlaw-2804	1109	33	(	(	PUNCT
taxlaw-2804	1109	34	namely	namely	ADV
taxlaw-2804	1109	35	,	,	PUNCT
taxlaw-2804	1109	36	costs	cost	NOUN
taxlaw-2804	1109	37	that	that	PRON
taxlaw-2804	1109	38	result	result	VERB
taxlaw-2804	1109	39	from	from	ADP
taxlaw-2804	1109	40	steps	step	NOUN
taxlaw-2804	1109	41	taken	take	VERB
taxlaw-2804	1109	42	by	by	ADP
taxlaw-2804	1109	43	taxpayers	taxpayer	NOUN
taxlaw-2804	1109	44	to	to	PART
taxlaw-2804	1109	45	ensure	ensure	VERB
taxlaw-2804	1109	46	that	that	SCONJ
taxlaw-2804	1109	47	the	the	DET
taxlaw-2804	1109	48	decisions	decision	NOUN
taxlaw-2804	1109	49	they	they	PRON
taxlaw-2804	1109	50	reach	reach	VERB
taxlaw-2804	1109	51	are	be	AUX
taxlaw-2804	1109	52	the	the	DET
taxlaw-2804	1109	53	same	same	ADJ
taxlaw-2804	1109	54	decisions	decision	NOUN
taxlaw-2804	1109	55	that	that	PRON
taxlaw-2804	1109	56	they	they	PRON
taxlaw-2804	1109	57	would	would	AUX
taxlaw-2804	1109	58	reach	reach	VERB
taxlaw-2804	1109	59	if	if	SCONJ
taxlaw-2804	1109	60	they	they	PRON
taxlaw-2804	1109	61	fully	fully	ADV
taxlaw-2804	1109	62	understood	understand	VERB
taxlaw-2804	1109	63	the	the	DET
taxlaw-2804	1109	64	implications	implication	NOUN
taxlaw-2804	1109	65	of	of	ADP
taxlaw-2804	1109	66	relevant	relevant	ADJ
taxlaw-2804	1109	67	law	law	NOUN
taxlaw-2804	1109	68	)	)	PUNCT
taxlaw-2804	1109	69	.	.	PUNCT
taxlaw-2804	1110	1	consequently	consequently	ADV
taxlaw-2804	1110	2	,	,	PUNCT
taxlaw-2804	1110	3	ex	ex	NOUN
taxlaw-2804	1110	4	ante	ante	NOUN
taxlaw-2804	1110	5	complexity	complexity	NOUN
taxlaw-2804	1110	6	will	will	AUX
taxlaw-2804	1110	7	be	be	AUX
taxlaw-2804	1110	8	low	low	ADJ
taxlaw-2804	1110	9	for	for	ADP
taxlaw-2804	1110	10	these	these	DET
taxlaw-2804	1110	11	taxpayers	taxpayer	NOUN
taxlaw-2804	1110	12	as	as	ADV
taxlaw-2804	1110	13	long	long	ADV
taxlaw-2804	1110	14	as	as	SCONJ
taxlaw-2804	1110	15	applicable	applicable	ADJ
taxlaw-2804	1110	16	law	law	NOUN
taxlaw-2804	1110	17	conforms	conform	VERB
taxlaw-2804	1110	18	to	to	ADP
taxlaw-2804	1110	19	their	their	PRON
taxlaw-2804	1110	20	expectations	expectation	NOUN
taxlaw-2804	1110	21	.	.	PUNCT
taxlaw-2804	1111	1	as	as	SCONJ
taxlaw-2804	1111	2	discussed	discuss	VERB
taxlaw-2804	1111	3	above	above	ADV
taxlaw-2804	1111	4	,	,	PUNCT
taxlaw-2804	1111	5	144	144	NUM
taxlaw-2804	1111	6	it	it	PRON
taxlaw-2804	1111	7	seems	seem	VERB
taxlaw-2804	1111	8	fair	fair	ADJ
taxlaw-2804	1111	9	to	to	PART
taxlaw-2804	1111	10	conclude	conclude	VERB
taxlaw-2804	1111	11	that	that	SCONJ
taxlaw-2804	1111	12	most	most	ADJ
taxlaw-2804	1111	13	people	people	NOUN
taxlaw-2804	1111	14	who	who	PRON
taxlaw-2804	1111	15	own	own	VERB
taxlaw-2804	1111	16	partnership	partnership	NOUN
taxlaw-2804	1111	17	interests	interest	NOUN
taxlaw-2804	1111	18	,	,	PUNCT
taxlaw-2804	1111	19	if	if	SCONJ
taxlaw-2804	1111	20	they	they	PRON
taxlaw-2804	1111	21	gave	give	VERB
taxlaw-2804	1111	22	the	the	DET
taxlaw-2804	1111	23	matter	matter	NOUN
taxlaw-2804	1111	24	any	any	DET
taxlaw-2804	1111	25	thought	thought	NOUN
taxlaw-2804	1111	26	,	,	PUNCT
taxlaw-2804	1111	27	would	would	AUX
taxlaw-2804	1111	28	expect	expect	VERB
taxlaw-2804	1111	29	that	that	SCONJ
taxlaw-2804	1111	30	partners	partner	NOUN
taxlaw-2804	1111	31	in	in	ADP
taxlaw-2804	1111	32	a	a	DET
taxlaw-2804	1111	33	partnership	partnership	NOUN
taxlaw-2804	1111	34	would	would	AUX
taxlaw-2804	1111	35	share	share	VERB
taxlaw-2804	1111	36	tax	tax	NOUN
taxlaw-2804	1111	37	items	item	NOUN
taxlaw-2804	1111	38	in	in	ADP
taxlaw-2804	1111	39	a	a	DET
taxlaw-2804	1111	40	way	way	NOUN
taxlaw-2804	1111	41	that	that	PRON
taxlaw-2804	1111	42	coincides	coincide	VERB
taxlaw-2804	1111	43	with	with	ADP
taxlaw-2804	1111	44	how	how	SCONJ
taxlaw-2804	1111	45	they	they	PRON
taxlaw-2804	1111	46	share	share	VERB
taxlaw-2804	1111	47	economic	economic	ADJ
taxlaw-2804	1111	48	gains	gain	NOUN
taxlaw-2804	1111	49	and	and	CCONJ
taxlaw-2804	1111	50	losses	loss	NOUN
taxlaw-2804	1111	51	.	.	PUNCT
taxlaw-2804	1112	1	compared	compare	VERB
taxlaw-2804	1112	2	to	to	ADP
taxlaw-2804	1112	3	the	the	DET
taxlaw-2804	1112	4	traditional	traditional	ADJ
taxlaw-2804	1112	5	method	method	NOUN
taxlaw-2804	1112	6	,	,	PUNCT
taxlaw-2804	1112	7	the	the	DET
taxlaw-2804	1112	8	remedial	remedial	ADJ
taxlaw-2804	1112	9	method	method	NOUN
taxlaw-2804	1112	10	leads	lead	VERB
taxlaw-2804	1112	11	to	to	PART
taxlaw-2804	1112	12	results	result	VERB
taxlaw-2804	1112	13	more	more	ADV
taxlaw-2804	1112	14	consistent	consistent	ADJ
taxlaw-2804	1112	15	with	with	ADP
taxlaw-2804	1112	16	this	this	DET
taxlaw-2804	1112	17	expectation	expectation	NOUN
taxlaw-2804	1112	18	since	since	SCONJ
taxlaw-2804	1112	19	the	the	DET
taxlaw-2804	1112	20	remedial	remedial	ADJ
taxlaw-2804	1112	21	method	method	NOUN
taxlaw-2804	1112	22	provides	provide	VERB
taxlaw-2804	1112	23	for	for	ADP
taxlaw-2804	1112	24	sharing	share	VERB
taxlaw-2804	1112	25	tax	tax	NOUN
taxlaw-2804	1112	26	items	item	NOUN
taxlaw-2804	1112	27	in	in	ADP
taxlaw-2804	1112	28	a	a	DET
taxlaw-2804	1112	29	way	way	NOUN
taxlaw-2804	1112	30	that	that	PRON
taxlaw-2804	1112	31	better	well	ADJ
taxlaw-2804	1112	32	coincides	coincide	VERB
taxlaw-2804	1112	33	with	with	ADP
taxlaw-2804	1112	34	how	how	SCONJ
taxlaw-2804	1112	35	partners	partner	NOUN
taxlaw-2804	1112	36	share	share	VERB
taxlaw-2804	1112	37	economic	economic	ADJ
taxlaw-2804	1112	38	gain	gain	NOUN
taxlaw-2804	1112	39	144	144	NUM
taxlaw-2804	1112	40	see	see	NOUN
taxlaw-2804	1112	41	supra	supra	PROPN
taxlaw-2804	1112	42	notes	note	VERB
taxlaw-2804	1112	43	134	134	NUM
taxlaw-2804	1112	44	-	-	SYM
taxlaw-2804	1112	45	135	135	NUM
taxlaw-2804	1112	46	and	and	CCONJ
taxlaw-2804	1112	47	accompanying	accompany	VERB
taxlaw-2804	1112	48	text	text	NOUN
taxlaw-2804	1112	49	.	.	PUNCT
taxlaw-2804	1113	1	2011	2011	NUM
taxlaw-2804	1113	2	]	]	PUNCT
taxlaw-2804	1113	3	making	make	VERB
taxlaw-2804	1113	4	partnerships	partnership	NOUN
taxlaw-2804	1113	5	work	work	VERB
taxlaw-2804	1113	6	for	for	ADP
taxlaw-2804	1113	7	mom	mom	NOUN
taxlaw-2804	1113	8	and	and	CCONJ
taxlaw-2804	1113	9	pop	pop	NOUN
taxlaw-2804	1113	10	and	and	CCONJ
taxlaw-2804	1113	11	everyone	everyone	PRON
taxlaw-2804	1113	12	else	else	ADV
taxlaw-2804	1113	13	295	295	NUM
taxlaw-2804	1113	14	and	and	CCONJ
taxlaw-2804	1113	15	loss	loss	NOUN
taxlaw-2804	1113	16	,	,	PUNCT
taxlaw-2804	1113	17	as	as	SCONJ
taxlaw-2804	1113	18	demonstrated	demonstrate	VERB
taxlaw-2804	1113	19	by	by	ADP
taxlaw-2804	1113	20	the	the	DET
taxlaw-2804	1113	21	examples	example	NOUN
taxlaw-2804	1113	22	in	in	ADP
taxlaw-2804	1113	23	part	part	NOUN
taxlaw-2804	1113	24	i.	i.	NOUN
taxlaw-2804	1113	25	similarly	similarly	ADV
taxlaw-2804	1113	26	,	,	PUNCT
taxlaw-2804	1113	27	basis	basis	NOUN
taxlaw-2804	1113	28	adjustments	adjustment	NOUN
taxlaw-2804	1113	29	lead	lead	VERB
taxlaw-2804	1113	30	to	to	PART
taxlaw-2804	1113	31	results	result	VERB
taxlaw-2804	1113	32	more	more	ADV
taxlaw-2804	1113	33	consistent	consistent	ADJ
taxlaw-2804	1113	34	with	with	ADP
taxlaw-2804	1113	35	this	this	DET
taxlaw-2804	1113	36	expectation	expectation	NOUN
taxlaw-2804	1113	37	since	since	SCONJ
taxlaw-2804	1113	38	basis	basis	NOUN
taxlaw-2804	1113	39	adjustments	adjustment	NOUN
taxlaw-2804	1113	40	result	result	VERB
taxlaw-2804	1113	41	in	in	ADP
taxlaw-2804	1113	42	each	each	DET
taxlaw-2804	1113	43	economic	economic	ADJ
taxlaw-2804	1113	44	gain	gain	NOUN
taxlaw-2804	1113	45	or	or	CCONJ
taxlaw-2804	1113	46	loss	loss	NOUN
taxlaw-2804	1113	47	generating	generate	VERB
taxlaw-2804	1113	48	only	only	ADV
taxlaw-2804	1113	49	one	one	NUM
taxlaw-2804	1113	50	matching	matching	NOUN
taxlaw-2804	1113	51	tax	tax	NOUN
taxlaw-2804	1113	52	gain	gain	NOUN
taxlaw-2804	1113	53	or	or	CCONJ
taxlaw-2804	1113	54	loss	loss	NOUN
taxlaw-2804	1113	55	,	,	PUNCT
taxlaw-2804	1113	56	as	as	SCONJ
taxlaw-2804	1113	57	demonstrated	demonstrate	VERB
taxlaw-2804	1113	58	by	by	ADP
taxlaw-2804	1113	59	the	the	DET
taxlaw-2804	1113	60	examples	example	NOUN
taxlaw-2804	1113	61	in	in	ADP
taxlaw-2804	1113	62	part	part	NOUN
taxlaw-2804	1113	63	iii	iii	PROPN
taxlaw-2804	1113	64	.	.	PUNCT
taxlaw-2804	1114	1	thus	thus	ADV
taxlaw-2804	1114	2	,	,	PUNCT
taxlaw-2804	1114	3	the	the	DET
taxlaw-2804	1114	4	proposed	propose	VERB
taxlaw-2804	1114	5	reforms	reform	NOUN
taxlaw-2804	1114	6	would	would	AUX
taxlaw-2804	1114	7	lead	lead	VERB
taxlaw-2804	1114	8	to	to	ADP
taxlaw-2804	1114	9	tax	tax	NOUN
taxlaw-2804	1114	10	results	result	NOUN
taxlaw-2804	1114	11	that	that	PRON
taxlaw-2804	1114	12	better	well	ADJ
taxlaw-2804	1114	13	conform	conform	VERB
taxlaw-2804	1114	14	to	to	PART
taxlaw-2804	1114	15	people‟s	people‟s	VERB
taxlaw-2804	1114	16	expectations	expectation	NOUN
taxlaw-2804	1114	17	and	and	CCONJ
taxlaw-2804	1114	18	consequently	consequently	ADV
taxlaw-2804	1114	19	would	would	AUX
taxlaw-2804	1114	20	reduce	reduce	VERB
taxlaw-2804	1114	21	ex	ex	PRON
taxlaw-2804	1114	22	ante	ante	NOUN
taxlaw-2804	1114	23	complexity	complexity	NOUN
taxlaw-2804	1114	24	for	for	ADP
taxlaw-2804	1114	25	taxpayers	taxpayer	NOUN
taxlaw-2804	1114	26	who	who	PRON
taxlaw-2804	1114	27	make	make	VERB
taxlaw-2804	1114	28	decisions	decision	NOUN
taxlaw-2804	1114	29	with	with	ADP
taxlaw-2804	1114	30	respect	respect	NOUN
taxlaw-2804	1114	31	to	to	ADP
taxlaw-2804	1114	32	future	future	ADJ
taxlaw-2804	1114	33	transactions	transaction	NOUN
taxlaw-2804	1114	34	without	without	ADP
taxlaw-2804	1114	35	acquiring	acquire	VERB
taxlaw-2804	1114	36	actual	actual	ADJ
taxlaw-2804	1114	37	knowledge	knowledge	NOUN
taxlaw-2804	1114	38	of	of	ADP
taxlaw-2804	1114	39	applicable	applicable	ADJ
taxlaw-2804	1114	40	law	law	NOUN
taxlaw-2804	1114	41	.	.	PUNCT
taxlaw-2804	1115	1	these	these	DET
taxlaw-2804	1115	2	taxpayers	taxpayer	NOUN
taxlaw-2804	1115	3	are	be	AUX
taxlaw-2804	1115	4	more	more	ADV
taxlaw-2804	1115	5	likely	likely	ADJ
taxlaw-2804	1115	6	to	to	PART
taxlaw-2804	1115	7	be	be	AUX
taxlaw-2804	1115	8	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1115	9	taxpayers	taxpayer	NOUN
taxlaw-2804	1115	10	and	and	CCONJ
taxlaw-2804	1115	11	,	,	PUNCT
taxlaw-2804	1115	12	therefore	therefore	ADV
taxlaw-2804	1115	13	,	,	PUNCT
taxlaw-2804	1115	14	precisely	precisely	ADV
taxlaw-2804	1115	15	the	the	DET
taxlaw-2804	1115	16	type	type	NOUN
taxlaw-2804	1115	17	of	of	ADP
taxlaw-2804	1115	18	taxpayers	taxpayer	NOUN
taxlaw-2804	1115	19	for	for	ADP
taxlaw-2804	1115	20	whom	whom	PRON
taxlaw-2804	1115	21	lawmakers	lawmaker	NOUN
taxlaw-2804	1115	22	designed	design	VERB
taxlaw-2804	1115	23	supposedly	supposedly	ADV
taxlaw-2804	1115	24	simple	simple	ADJ
taxlaw-2804	1115	25	rules	rule	NOUN
taxlaw-2804	1115	26	.	.	PUNCT
taxlaw-2804	1116	1	5	5	X
taxlaw-2804	1116	2	.	.	X
taxlaw-2804	1116	3	the	the	DET
taxlaw-2804	1116	4	proposed	propose	VERB
taxlaw-2804	1116	5	reforms	reform	NOUN
taxlaw-2804	1116	6	would	would	AUX
taxlaw-2804	1116	7	reduce	reduce	VERB
taxlaw-2804	1116	8	uncertainty	uncertainty	NOUN
taxlaw-2804	1116	9	.	.	PUNCT
taxlaw-2804	1117	1	the	the	DET
taxlaw-2804	1117	2	uncertainty	uncertainty	NOUN
taxlaw-2804	1117	3	inherent	inherent	ADJ
taxlaw-2804	1117	4	in	in	ADP
taxlaw-2804	1117	5	applicable	applicable	ADJ
taxlaw-2804	1117	6	law	law	NOUN
taxlaw-2804	1117	7	can	can	AUX
taxlaw-2804	1117	8	increase	increase	VERB
taxlaw-2804	1117	9	the	the	DET
taxlaw-2804	1117	10	costs	cost	NOUN
taxlaw-2804	1117	11	associated	associate	VERB
taxlaw-2804	1117	12	with	with	ADP
taxlaw-2804	1117	13	predicting	predict	VERB
taxlaw-2804	1117	14	the	the	DET
taxlaw-2804	1117	15	tax	tax	NOUN
taxlaw-2804	1117	16	consequences	consequence	NOUN
taxlaw-2804	1117	17	of	of	ADP
taxlaw-2804	1117	18	potential	potential	ADJ
taxlaw-2804	1117	19	future	future	ADJ
taxlaw-2804	1117	20	transactions	transaction	NOUN
taxlaw-2804	1117	21	.	.	PUNCT
taxlaw-2804	1118	1	this	this	DET
taxlaw-2804	1118	2	effect	effect	NOUN
taxlaw-2804	1118	3	will	will	AUX
taxlaw-2804	1118	4	be	be	AUX
taxlaw-2804	1118	5	most	most	ADV
taxlaw-2804	1118	6	pronounced	pronounce	VERB
taxlaw-2804	1118	7	for	for	ADP
taxlaw-2804	1118	8	taxpayers	taxpayer	NOUN
taxlaw-2804	1118	9	whose	whose	DET
taxlaw-2804	1118	10	predictions	prediction	NOUN
taxlaw-2804	1118	11	are	be	AUX
taxlaw-2804	1118	12	based	base	VERB
taxlaw-2804	1118	13	on	on	ADP
taxlaw-2804	1118	14	actual	actual	ADJ
taxlaw-2804	1118	15	knowledge	knowledge	NOUN
taxlaw-2804	1118	16	(	(	PUNCT
taxlaw-2804	1118	17	obtained	obtain	VERB
taxlaw-2804	1118	18	either	either	CCONJ
taxlaw-2804	1118	19	directly	directly	ADV
taxlaw-2804	1118	20	or	or	CCONJ
taxlaw-2804	1118	21	through	through	ADP
taxlaw-2804	1118	22	an	an	DET
taxlaw-2804	1118	23	adviser	adviser	NOUN
taxlaw-2804	1118	24	)	)	PUNCT
taxlaw-2804	1118	25	of	of	ADP
taxlaw-2804	1118	26	applicable	applicable	ADJ
taxlaw-2804	1118	27	law	law	NOUN
taxlaw-2804	1118	28	.	.	PUNCT
taxlaw-2804	1119	1	such	such	ADJ
taxlaw-2804	1119	2	taxpayers	taxpayer	NOUN
taxlaw-2804	1119	3	will	will	AUX
taxlaw-2804	1119	4	tend	tend	VERB
taxlaw-2804	1119	5	to	to	PART
taxlaw-2804	1119	6	be	be	AUX
taxlaw-2804	1119	7	sophisticated	sophisticated	ADJ
taxlaw-2804	1119	8	and	and	CCONJ
taxlaw-2804	1119	9	,	,	PUNCT
taxlaw-2804	1119	10	consequently	consequently	ADV
taxlaw-2804	1119	11	,	,	PUNCT
taxlaw-2804	1119	12	not	not	PART
taxlaw-2804	1119	13	the	the	DET
taxlaw-2804	1119	14	type	type	NOUN
taxlaw-2804	1119	15	of	of	ADP
taxlaw-2804	1119	16	taxpayers	taxpayer	NOUN
taxlaw-2804	1119	17	for	for	ADP
taxlaw-2804	1119	18	whom	whom	PRON
taxlaw-2804	1119	19	lawmakers	lawmaker	NOUN
taxlaw-2804	1119	20	designed	design	VERB
taxlaw-2804	1119	21	supposedly	supposedly	ADV
taxlaw-2804	1119	22	simple	simple	ADJ
taxlaw-2804	1119	23	rules	rule	NOUN
taxlaw-2804	1119	24	.	.	PUNCT
taxlaw-2804	1120	1	in	in	ADP
taxlaw-2804	1120	2	any	any	DET
taxlaw-2804	1120	3	event	event	NOUN
taxlaw-2804	1120	4	,	,	PUNCT
taxlaw-2804	1120	5	the	the	DET
taxlaw-2804	1120	6	proposed	propose	VERB
taxlaw-2804	1120	7	reforms	reform	NOUN
taxlaw-2804	1120	8	would	would	AUX
taxlaw-2804	1120	9	decrease	decrease	VERB
taxlaw-2804	1120	10	uncertainty	uncertainty	NOUN
taxlaw-2804	1120	11	,	,	PUNCT
taxlaw-2804	1120	12	and	and	CCONJ
taxlaw-2804	1120	13	therefore	therefore	ADV
taxlaw-2804	1120	14	simplify	simplify	VERB
taxlaw-2804	1120	15	the	the	DET
taxlaw-2804	1120	16	process	process	NOUN
taxlaw-2804	1120	17	of	of	ADP
taxlaw-2804	1120	18	predicting	predict	VERB
taxlaw-2804	1120	19	the	the	DET
taxlaw-2804	1120	20	tax	tax	NOUN
taxlaw-2804	1120	21	consequences	consequence	NOUN
taxlaw-2804	1120	22	of	of	ADP
taxlaw-2804	1120	23	potential	potential	ADJ
taxlaw-2804	1120	24	future	future	ADJ
taxlaw-2804	1120	25	transactions	transaction	NOUN
taxlaw-2804	1120	26	.	.	PUNCT
taxlaw-2804	1121	1	regarding	regard	VERB
taxlaw-2804	1121	2	§	§	PROPN
taxlaw-2804	1121	3	704(c	704(c	PROPN
taxlaw-2804	1121	4	)	)	PUNCT
taxlaw-2804	1121	5	,	,	PUNCT
taxlaw-2804	1121	6	in	in	ADP
taxlaw-2804	1121	7	some	some	DET
taxlaw-2804	1121	8	cases	case	NOUN
taxlaw-2804	1121	9	,	,	PUNCT
taxlaw-2804	1121	10	ambiguities	ambiguity	NOUN
taxlaw-2804	1121	11	can	can	AUX
taxlaw-2804	1121	12	arise	arise	VERB
taxlaw-2804	1121	13	under	under	ADP
taxlaw-2804	1121	14	the	the	DET
taxlaw-2804	1121	15	traditional	traditional	ADJ
taxlaw-2804	1121	16	method	method	NOUN
taxlaw-2804	1121	17	in	in	ADP
taxlaw-2804	1121	18	situations	situation	NOUN
taxlaw-2804	1121	19	in	in	ADP
taxlaw-2804	1121	20	which	which	PRON
taxlaw-2804	1121	21	they	they	PRON
taxlaw-2804	1121	22	do	do	AUX
taxlaw-2804	1121	23	not	not	PART
taxlaw-2804	1121	24	arise	arise	VERB
taxlaw-2804	1121	25	under	under	ADP
taxlaw-2804	1121	26	the	the	DET
taxlaw-2804	1121	27	remedial	remedial	ADJ
taxlaw-2804	1121	28	method	method	NOUN
taxlaw-2804	1121	29	.	.	PUNCT
taxlaw-2804	1122	1	in	in	ADP
taxlaw-2804	1122	2	other	other	ADJ
taxlaw-2804	1122	3	words	word	NOUN
taxlaw-2804	1122	4	,	,	PUNCT
taxlaw-2804	1122	5	there	there	PRON
taxlaw-2804	1122	6	are	be	VERB
taxlaw-2804	1122	7	cases	case	NOUN
taxlaw-2804	1122	8	in	in	ADP
taxlaw-2804	1122	9	which	which	PRON
taxlaw-2804	1122	10	a	a	DET
taxlaw-2804	1122	11	complete	complete	ADJ
taxlaw-2804	1122	12	and	and	CCONJ
taxlaw-2804	1122	13	correct	correct	ADJ
taxlaw-2804	1122	14	understanding	understanding	NOUN
taxlaw-2804	1122	15	of	of	ADP
taxlaw-2804	1122	16	the	the	DET
taxlaw-2804	1122	17	treasury	treasury	NOUN
taxlaw-2804	1122	18	regulations	regulation	NOUN
taxlaw-2804	1122	19	does	do	AUX
taxlaw-2804	1122	20	not	not	PART
taxlaw-2804	1122	21	lead	lead	VERB
taxlaw-2804	1122	22	to	to	ADP
taxlaw-2804	1122	23	a	a	DET
taxlaw-2804	1122	24	clear	clear	ADJ
taxlaw-2804	1122	25	tax	tax	NOUN
taxlaw-2804	1122	26	result	result	NOUN
taxlaw-2804	1122	27	under	under	ADP
taxlaw-2804	1122	28	the	the	DET
taxlaw-2804	1122	29	traditional	traditional	ADJ
taxlaw-2804	1122	30	method	method	NOUN
taxlaw-2804	1122	31	but	but	CCONJ
taxlaw-2804	1122	32	does	do	AUX
taxlaw-2804	1122	33	lead	lead	VERB
taxlaw-2804	1122	34	to	to	ADP
taxlaw-2804	1122	35	a	a	DET
taxlaw-2804	1122	36	clear	clear	ADJ
taxlaw-2804	1122	37	tax	tax	NOUN
taxlaw-2804	1122	38	result	result	NOUN
taxlaw-2804	1122	39	under	under	ADP
taxlaw-2804	1122	40	the	the	DET
taxlaw-2804	1122	41	remedial	remedial	ADJ
taxlaw-2804	1122	42	method	method	NOUN
taxlaw-2804	1122	43	.	.	PUNCT
taxlaw-2804	1122	44	145	145	NUM
taxlaw-2804	1122	45	regarding	regard	VERB
taxlaw-2804	1122	46	both	both	DET
taxlaw-2804	1122	47	§	§	PROPN
taxlaw-2804	1122	48	§	§	PROPN
taxlaw-2804	1122	49	704(c	704(c	PROPN
taxlaw-2804	1122	50	)	)	PUNCT
taxlaw-2804	1122	51	and	and	CCONJ
taxlaw-2804	1122	52	754	754	NUM
taxlaw-2804	1122	53	,	,	PUNCT
taxlaw-2804	1122	54	the	the	DET
taxlaw-2804	1122	55	proposed	propose	VERB
taxlaw-2804	1122	56	reforms	reform	NOUN
taxlaw-2804	1122	57	would	would	AUX
taxlaw-2804	1122	58	mitigate	mitigate	VERB
taxlaw-2804	1122	59	uncertainty	uncertainty	NOUN
taxlaw-2804	1122	60	by	by	ADP
taxlaw-2804	1122	61	reducing	reduce	VERB
taxlaw-2804	1122	62	the	the	DET
taxlaw-2804	1122	63	number	number	NOUN
taxlaw-2804	1122	64	of	of	ADP
taxlaw-2804	1122	65	instances	instance	NOUN
taxlaw-2804	1122	66	in	in	ADP
taxlaw-2804	1122	67	145	145	NUM
taxlaw-2804	1122	68	for	for	ADP
taxlaw-2804	1122	69	example	example	NOUN
taxlaw-2804	1122	70	,	,	PUNCT
taxlaw-2804	1122	71	assume	assume	VERB
taxlaw-2804	1122	72	two	two	NUM
taxlaw-2804	1122	73	individuals	individual	NOUN
taxlaw-2804	1122	74	,	,	PUNCT
taxlaw-2804	1122	75	a	a	PRON
taxlaw-2804	1122	76	and	and	CCONJ
taxlaw-2804	1122	77	b	b	NOUN
taxlaw-2804	1122	78	,	,	PUNCT
taxlaw-2804	1122	79	form	form	VERB
taxlaw-2804	1122	80	a	a	DET
taxlaw-2804	1122	81	new	new	ADJ
taxlaw-2804	1122	82	entity	entity	NOUN
taxlaw-2804	1122	83	treated	treat	VERB
taxlaw-2804	1122	84	as	as	ADP
taxlaw-2804	1122	85	a	a	DET
taxlaw-2804	1122	86	partnership	partnership	NOUN
taxlaw-2804	1122	87	for	for	ADP
taxlaw-2804	1122	88	tax	tax	NOUN
taxlaw-2804	1122	89	purposes	purpose	NOUN
taxlaw-2804	1122	90	.	.	PUNCT
taxlaw-2804	1123	1	a	a	PRON
taxlaw-2804	1123	2	contributes	contribute	VERB
taxlaw-2804	1123	3	land	land	NOUN
taxlaw-2804	1123	4	with	with	ADP
taxlaw-2804	1123	5	a	a	DET
taxlaw-2804	1123	6	tax	tax	NOUN
taxlaw-2804	1123	7	basis	basis	NOUN
taxlaw-2804	1123	8	of	of	ADP
taxlaw-2804	1123	9	$	$	SYM
taxlaw-2804	1123	10	750	750	NUM
taxlaw-2804	1123	11	and	and	CCONJ
taxlaw-2804	1123	12	a	a	DET
taxlaw-2804	1123	13	fair	fair	ADJ
taxlaw-2804	1123	14	market	market	NOUN
taxlaw-2804	1123	15	value	value	NOUN
taxlaw-2804	1123	16	of	of	ADP
taxlaw-2804	1123	17	$	$	SYM
taxlaw-2804	1123	18	1000	1000	NUM
taxlaw-2804	1123	19	,	,	PUNCT
taxlaw-2804	1123	20	and	and	CCONJ
taxlaw-2804	1123	21	b	b	X
taxlaw-2804	1123	22	contributes	contribute	VERB
taxlaw-2804	1123	23	$	$	SYM
taxlaw-2804	1123	24	1000	1000	NUM
taxlaw-2804	1123	25	cash	cash	NOUN
taxlaw-2804	1123	26	.	.	PUNCT
taxlaw-2804	1124	1	in	in	ADP
taxlaw-2804	1124	2	a	a	DET
taxlaw-2804	1124	3	subsequent	subsequent	ADJ
taxlaw-2804	1124	4	year	year	NOUN
taxlaw-2804	1124	5	,	,	PUNCT
taxlaw-2804	1124	6	when	when	SCONJ
taxlaw-2804	1124	7	the	the	DET
taxlaw-2804	1124	8	value	value	NOUN
taxlaw-2804	1124	9	of	of	ADP
taxlaw-2804	1124	10	the	the	DET
taxlaw-2804	1124	11	land	land	NOUN
taxlaw-2804	1124	12	has	have	AUX
taxlaw-2804	1124	13	increased	increase	VERB
taxlaw-2804	1124	14	to	to	ADP
taxlaw-2804	1124	15	$	$	SYM
taxlaw-2804	1124	16	1200	1200	NUM
taxlaw-2804	1124	17	,	,	PUNCT
taxlaw-2804	1124	18	c	c	PROPN
taxlaw-2804	1124	19	contributes	contribute	VERB
taxlaw-2804	1124	20	$	$	SYM
taxlaw-2804	1124	21	2200	2200	NUM
taxlaw-2804	1124	22	cash	cash	NOUN
taxlaw-2804	1124	23	for	for	ADP
taxlaw-2804	1124	24	a	a	DET
taxlaw-2804	1124	25	50	50	NUM
taxlaw-2804	1124	26	%	%	NOUN
taxlaw-2804	1124	27	interest	interest	NOUN
taxlaw-2804	1124	28	in	in	ADP
taxlaw-2804	1124	29	the	the	DET
taxlaw-2804	1124	30	partnership	partnership	NOUN
taxlaw-2804	1124	31	(	(	PUNCT
taxlaw-2804	1124	32	diluting	dilute	VERB
taxlaw-2804	1124	33	a‟s	a‟s	PROPN
taxlaw-2804	1124	34	interest	interest	NOUN
taxlaw-2804	1124	35	to	to	ADP
taxlaw-2804	1124	36	25	25	NUM
taxlaw-2804	1124	37	%	%	NOUN
taxlaw-2804	1124	38	and	and	CCONJ
taxlaw-2804	1124	39	b‟s	b‟s	NOUN
taxlaw-2804	1124	40	interest	interest	NOUN
taxlaw-2804	1124	41	to	to	ADP
taxlaw-2804	1124	42	25	25	NUM
taxlaw-2804	1124	43	%	%	NOUN
taxlaw-2804	1124	44	)	)	PUNCT
taxlaw-2804	1124	45	.	.	PUNCT
taxlaw-2804	1125	1	in	in	ADP
taxlaw-2804	1125	2	a	a	DET
taxlaw-2804	1125	3	later	later	ADJ
taxlaw-2804	1125	4	year	year	NOUN
taxlaw-2804	1125	5	,	,	PUNCT
taxlaw-2804	1125	6	the	the	DET
taxlaw-2804	1125	7	land	land	NOUN
taxlaw-2804	1125	8	is	be	AUX
taxlaw-2804	1125	9	sold	sell	VERB
taxlaw-2804	1125	10	for	for	ADP
taxlaw-2804	1125	11	$	$	SYM
taxlaw-2804	1125	12	1100	1100	NUM
taxlaw-2804	1125	13	.	.	PUNCT
taxlaw-2804	1126	1	if	if	SCONJ
taxlaw-2804	1126	2	the	the	DET
taxlaw-2804	1126	3	partnership	partnership	NOUN
taxlaw-2804	1126	4	uses	use	VERB
taxlaw-2804	1126	5	the	the	DET
taxlaw-2804	1126	6	remedial	remedial	ADJ
taxlaw-2804	1126	7	method	method	NOUN
taxlaw-2804	1126	8	for	for	ADP
taxlaw-2804	1126	9	making	make	VERB
taxlaw-2804	1126	10	§	§	PROPN
taxlaw-2804	1126	11	704(c	704(c	PROPN
taxlaw-2804	1126	12	)	)	PUNCT
taxlaw-2804	1126	13	allocations	allocation	NOUN
taxlaw-2804	1126	14	and	and	CCONJ
taxlaw-2804	1126	15	reverse	reverse	VERB
taxlaw-2804	1126	16	§	§	PROPN
taxlaw-2804	1126	17	704(c	704(c	PROPN
taxlaw-2804	1126	18	)	)	PUNCT
taxlaw-2804	1126	19	allocations	allocation	NOUN
taxlaw-2804	1126	20	with	with	ADP
taxlaw-2804	1126	21	respect	respect	NOUN
taxlaw-2804	1126	22	to	to	ADP
taxlaw-2804	1126	23	the	the	DET
taxlaw-2804	1126	24	land	land	NOUN
taxlaw-2804	1126	25	,	,	PUNCT
taxlaw-2804	1126	26	then	then	ADV
taxlaw-2804	1126	27	the	the	DET
taxlaw-2804	1126	28	amount	amount	NOUN
taxlaw-2804	1126	29	of	of	ADP
taxlaw-2804	1126	30	tax	tax	NOUN
taxlaw-2804	1126	31	gain	gain	NOUN
taxlaw-2804	1126	32	and	and	CCONJ
taxlaw-2804	1126	33	loss	loss	NOUN
taxlaw-2804	1126	34	that	that	PRON
taxlaw-2804	1126	35	must	must	AUX
taxlaw-2804	1126	36	be	be	AUX
taxlaw-2804	1126	37	allocated	allocate	VERB
taxlaw-2804	1126	38	to	to	ADP
taxlaw-2804	1126	39	each	each	DET
taxlaw-2804	1126	40	partner	partner	NOUN
taxlaw-2804	1126	41	is	be	AUX
taxlaw-2804	1126	42	clear	clear	ADJ
taxlaw-2804	1126	43	.	.	PUNCT
taxlaw-2804	1127	1	under	under	ADP
taxlaw-2804	1127	2	the	the	DET
taxlaw-2804	1127	3	remedial	remedial	ADJ
taxlaw-2804	1127	4	method	method	NOUN
taxlaw-2804	1127	5	,	,	PUNCT
taxlaw-2804	1127	6	each	each	DET
taxlaw-2804	1127	7	partner	partner	NOUN
taxlaw-2804	1127	8	is	be	AUX
taxlaw-2804	1127	9	allocated	allocate	VERB
taxlaw-2804	1127	10	tax	tax	NOUN
taxlaw-2804	1127	11	gain	gain	NOUN
taxlaw-2804	1127	12	and	and	CCONJ
taxlaw-2804	1127	13	loss	loss	NOUN
taxlaw-2804	1127	14	in	in	ADP
taxlaw-2804	1127	15	an	an	DET
taxlaw-2804	1127	16	amount	amount	NOUN
taxlaw-2804	1127	17	that	that	PRON
taxlaw-2804	1127	18	matches	match	VERB
taxlaw-2804	1127	19	net	net	ADJ
taxlaw-2804	1127	20	economic	economic	ADJ
taxlaw-2804	1127	21	gain	gain	NOUN
taxlaw-2804	1127	22	and	and	CCONJ
taxlaw-2804	1127	23	loss	loss	NOUN
taxlaw-2804	1127	24	.	.	PUNCT
taxlaw-2804	1128	1	net	net	ADJ
taxlaw-2804	1128	2	economic	economic	ADJ
taxlaw-2804	1128	3	gain	gain	NOUN
taxlaw-2804	1128	4	realized	realize	VERB
taxlaw-2804	1128	5	by	by	ADP
taxlaw-2804	1128	6	a	a	PRON
taxlaw-2804	1128	7	is	be	AUX
taxlaw-2804	1128	8	$	$	SYM
taxlaw-2804	1128	9	325	325	NUM
taxlaw-2804	1128	10	which	which	PRON
taxlaw-2804	1128	11	is	be	AUX
taxlaw-2804	1128	12	made	make	VERB
taxlaw-2804	1128	13	up	up	ADP
taxlaw-2804	1128	14	of	of	ADP
taxlaw-2804	1128	15	(	(	PUNCT
taxlaw-2804	1128	16	i	i	NOUN
taxlaw-2804	1128	17	)	)	PUNCT
taxlaw-2804	1128	18	$	$	SYM
taxlaw-2804	1128	19	250	250	NUM
taxlaw-2804	1128	20	gain	gain	NOUN
taxlaw-2804	1128	21	realized	realize	VERB
taxlaw-2804	1128	22	prior	prior	ADV
taxlaw-2804	1128	23	to	to	ADP
taxlaw-2804	1128	24	contributing	contribute	VERB
taxlaw-2804	1128	25	the	the	DET
taxlaw-2804	1128	26	land	land	NOUN
taxlaw-2804	1128	27	to	to	ADP
taxlaw-2804	1128	28	the	the	DET
taxlaw-2804	1128	29	partnership	partnership	NOUN
taxlaw-2804	1128	30	(	(	PUNCT
taxlaw-2804	1128	31	ii	ii	PROPN
taxlaw-2804	1128	32	)	)	PUNCT
taxlaw-2804	1128	33	50	50	NUM
taxlaw-2804	1128	34	%	%	NOUN
taxlaw-2804	1128	35	of	of	ADP
taxlaw-2804	1128	36	the	the	DET
taxlaw-2804	1128	37	$	$	SYM
taxlaw-2804	1128	38	200	200	NUM
taxlaw-2804	1128	39	gain	gain	NOUN
taxlaw-2804	1128	40	that	that	PRON
taxlaw-2804	1128	41	accrued	accrue	VERB
taxlaw-2804	1128	42	subsequent	subsequent	ADJ
taxlaw-2804	1128	43	to	to	ADP
taxlaw-2804	1128	44	contributing	contribute	VERB
taxlaw-2804	1128	45	the	the	DET
taxlaw-2804	1128	46	land	land	NOUN
taxlaw-2804	1128	47	to	to	ADP
taxlaw-2804	1128	48	the	the	DET
taxlaw-2804	1128	49	partnership	partnership	NOUN
taxlaw-2804	1128	50	but	but	CCONJ
taxlaw-2804	1128	51	prior	prior	ADV
taxlaw-2804	1128	52	to	to	ADP
taxlaw-2804	1128	53	c	c	PROPN
taxlaw-2804	1128	54	joining	join	VERB
taxlaw-2804	1128	55	the	the	DET
taxlaw-2804	1128	56	partnership	partnership	NOUN
taxlaw-2804	1128	57	and	and	CCONJ
taxlaw-2804	1128	58	(	(	PUNCT
taxlaw-2804	1128	59	iii	iii	NOUN
taxlaw-2804	1128	60	)	)	PUNCT
taxlaw-2804	1128	61	25	25	NUM
taxlaw-2804	1128	62	%	%	NOUN
taxlaw-2804	1128	63	of	of	ADP
taxlaw-2804	1128	64	the	the	DET
taxlaw-2804	1128	65	$	$	SYM
taxlaw-2804	1128	66	100	100	NUM
taxlaw-2804	1128	67	loss	loss	NOUN
taxlaw-2804	1128	68	that	that	PRON
taxlaw-2804	1128	69	accrued	accrue	VERB
taxlaw-2804	1128	70	after	after	SCONJ
taxlaw-2804	1128	71	c	c	PROPN
taxlaw-2804	1128	72	joined	join	VERB
taxlaw-2804	1128	73	the	the	DET
taxlaw-2804	1128	74	partnership	partnership	NOUN
taxlaw-2804	1128	75	.	.	PUNCT
taxlaw-2804	1129	1	net	net	ADJ
taxlaw-2804	1129	2	economic	economic	ADJ
taxlaw-2804	1129	3	gain	gain	NOUN
taxlaw-2804	1129	4	realized	realize	VERB
taxlaw-2804	1129	5	by	by	ADP
taxlaw-2804	1129	6	b	b	PROPN
taxlaw-2804	1129	7	is	be	AUX
taxlaw-2804	1129	8	$	$	SYM
taxlaw-2804	1129	9	75	75	NUM
taxlaw-2804	1129	10	which	which	PRON
taxlaw-2804	1129	11	is	be	AUX
taxlaw-2804	1129	12	made	make	VERB
taxlaw-2804	1129	13	up	up	ADP
taxlaw-2804	1129	14	of	of	ADP
taxlaw-2804	1129	15	(	(	PUNCT
taxlaw-2804	1129	16	i	i	NOUN
taxlaw-2804	1129	17	)	)	PUNCT
taxlaw-2804	1129	18	50	50	NUM
taxlaw-2804	1129	19	%	%	NOUN
taxlaw-2804	1129	20	of	of	ADP
taxlaw-2804	1129	21	the	the	DET
taxlaw-2804	1129	22	$	$	SYM
taxlaw-2804	1129	23	200	200	NUM
taxlaw-2804	1129	24	gain	gain	NOUN
taxlaw-2804	1129	25	that	that	PRON
taxlaw-2804	1129	26	accrued	accrue	VERB
taxlaw-2804	1129	27	after	after	SCONJ
taxlaw-2804	1129	28	the	the	DET
taxlaw-2804	1129	29	partnership	partnership	NOUN
taxlaw-2804	1129	30	was	be	AUX
taxlaw-2804	1129	31	formed	form	VERB
taxlaw-2804	1129	32	but	but	CCONJ
taxlaw-2804	1129	33	prior	prior	ADV
taxlaw-2804	1129	34	to	to	ADP
taxlaw-2804	1129	35	c	c	PROPN
taxlaw-2804	1129	36	joining	join	VERB
taxlaw-2804	1129	37	the	the	DET
taxlaw-2804	1129	38	partnership	partnership	NOUN
taxlaw-2804	1129	39	and	and	CCONJ
taxlaw-2804	1129	40	(	(	PUNCT
taxlaw-2804	1129	41	ii	ii	NOUN
taxlaw-2804	1129	42	)	)	PUNCT
taxlaw-2804	1129	43	25	25	NUM
taxlaw-2804	1129	44	%	%	NOUN
taxlaw-2804	1129	45	of	of	ADP
taxlaw-2804	1129	46	the	the	DET
taxlaw-2804	1129	47	$	$	SYM
taxlaw-2804	1129	48	100	100	NUM
taxlaw-2804	1129	49	loss	loss	NOUN
taxlaw-2804	1129	50	that	that	PRON
taxlaw-2804	1129	51	accrued	accrue	VERB
taxlaw-2804	1129	52	after	after	SCONJ
taxlaw-2804	1129	53	c	c	PROPN
taxlaw-2804	1129	54	joined	join	VERB
taxlaw-2804	1129	55	the	the	DET
taxlaw-2804	1129	56	partnership	partnership	NOUN
taxlaw-2804	1129	57	.	.	PUNCT
taxlaw-2804	1130	1	net	net	ADJ
taxlaw-2804	1130	2	economic	economic	ADJ
taxlaw-2804	1130	3	loss	loss	NOUN
taxlaw-2804	1130	4	realized	realize	VERB
taxlaw-2804	1130	5	by	by	ADP
taxlaw-2804	1130	6	c	c	PROPN
taxlaw-2804	1130	7	is	be	AUX
taxlaw-2804	1130	8	$	$	SYM
taxlaw-2804	1130	9	50	50	NUM
taxlaw-2804	1130	10	which	which	PRON
taxlaw-2804	1130	11	consists	consist	VERB
taxlaw-2804	1130	12	of	of	ADP
taxlaw-2804	1130	13	50	50	NUM
taxlaw-2804	1130	14	%	%	NOUN
taxlaw-2804	1130	15	of	of	ADP
taxlaw-2804	1130	16	the	the	DET
taxlaw-2804	1130	17	$	$	SYM
taxlaw-2804	1130	18	100	100	NUM
taxlaw-2804	1130	19	loss	loss	NOUN
taxlaw-2804	1130	20	that	that	PRON
taxlaw-2804	1130	21	accrued	accrue	VERB
taxlaw-2804	1130	22	after	after	SCONJ
taxlaw-2804	1130	23	c	c	PROPN
taxlaw-2804	1130	24	joined	join	VERB
taxlaw-2804	1130	25	the	the	DET
taxlaw-2804	1130	26	partnership	partnership	NOUN
taxlaw-2804	1130	27	.	.	PUNCT
taxlaw-2804	1131	1	consequently	consequently	ADV
taxlaw-2804	1131	2	,	,	PUNCT
taxlaw-2804	1131	3	tax	tax	NOUN
taxlaw-2804	1131	4	items	item	NOUN
taxlaw-2804	1131	5	allocated	allocate	VERB
taxlaw-2804	1131	6	to	to	ADP
taxlaw-2804	1131	7	each	each	DET
taxlaw-2804	1131	8	partner	partner	NOUN
taxlaw-2804	1131	9	under	under	ADP
taxlaw-2804	1131	10	the	the	DET
taxlaw-2804	1131	11	remedial	remedial	ADJ
taxlaw-2804	1131	12	method	method	NOUN
taxlaw-2804	1131	13	are	be	AUX
taxlaw-2804	1131	14	:	:	PUNCT
taxlaw-2804	1131	15	$	$	SYM
taxlaw-2804	1131	16	325	325	NUM
taxlaw-2804	1131	17	tax	tax	NOUN
taxlaw-2804	1131	18	gain	gain	NOUN
taxlaw-2804	1131	19	to	to	ADP
taxlaw-2804	1131	20	a	a	DET
taxlaw-2804	1131	21	,	,	PUNCT
taxlaw-2804	1131	22	$	$	SYM
taxlaw-2804	1131	23	75	75	NUM
taxlaw-2804	1131	24	tax	tax	NOUN
taxlaw-2804	1131	25	gain	gain	NOUN
taxlaw-2804	1131	26	to	to	ADP
taxlaw-2804	1131	27	b	b	NOUN
taxlaw-2804	1131	28	,	,	PUNCT
taxlaw-2804	1131	29	and	and	CCONJ
taxlaw-2804	1131	30	$	$	SYM
taxlaw-2804	1131	31	50	50	NUM
taxlaw-2804	1131	32	tax	tax	NOUN
taxlaw-2804	1131	33	loss	loss	NOUN
taxlaw-2804	1131	34	to	to	ADP
taxlaw-2804	1131	35	c.	c.	NOUN
taxlaw-2804	1131	36	the	the	DET
taxlaw-2804	1131	37	only	only	ADJ
taxlaw-2804	1131	38	item	item	NOUN
taxlaw-2804	1131	39	actually	actually	ADV
taxlaw-2804	1131	40	recognized	recognize	VERB
taxlaw-2804	1131	41	by	by	ADP
taxlaw-2804	1131	42	the	the	DET
taxlaw-2804	1131	43	partnership	partnership	NOUN
taxlaw-2804	1131	44	is	be	AUX
taxlaw-2804	1131	45	$	$	SYM
taxlaw-2804	1131	46	350	350	NUM
taxlaw-2804	1131	47	of	of	ADP
taxlaw-2804	1131	48	tax	tax	NOUN
taxlaw-2804	1131	49	gain	gain	NOUN
taxlaw-2804	1131	50	from	from	ADP
taxlaw-2804	1131	51	sale	sale	NOUN
taxlaw-2804	1131	52	of	of	ADP
taxlaw-2804	1131	53	the	the	DET
taxlaw-2804	1131	54	land	land	NOUN
taxlaw-2804	1131	55	,	,	PUNCT
taxlaw-2804	1131	56	but	but	CCONJ
taxlaw-2804	1131	57	the	the	DET
taxlaw-2804	1131	58	partnership	partnership	NOUN
taxlaw-2804	1131	59	invents	invent	VERB
taxlaw-2804	1131	60	a	a	DET
taxlaw-2804	1131	61	notional	notional	ADJ
taxlaw-2804	1131	62	item	item	NOUN
taxlaw-2804	1131	63	of	of	ADP
taxlaw-2804	1131	64	$	$	SYM
taxlaw-2804	1131	65	50	50	NUM
taxlaw-2804	1131	66	of	of	ADP
taxlaw-2804	1131	67	tax	tax	NOUN
taxlaw-2804	1131	68	loss	loss	NOUN
taxlaw-2804	1131	69	and	and	CCONJ
taxlaw-2804	1131	70	an	an	DET
taxlaw-2804	1131	71	offsetting	offset	VERB
taxlaw-2804	1131	72	notional	notional	ADJ
taxlaw-2804	1131	73	item	item	NOUN
taxlaw-2804	1131	74	of	of	ADP
taxlaw-2804	1131	75	$	$	SYM
taxlaw-2804	1131	76	50	50	NUM
taxlaw-2804	1131	77	of	of	ADP
taxlaw-2804	1131	78	tax	tax	NOUN
taxlaw-2804	1131	79	gain	gain	NOUN
taxlaw-2804	1131	80	,	,	PUNCT
taxlaw-2804	1131	81	so	so	SCONJ
taxlaw-2804	1131	82	that	that	SCONJ
taxlaw-2804	1131	83	the	the	DET
taxlaw-2804	1131	84	partnership	partnership	NOUN
taxlaw-2804	1131	85	has	have	AUX
taxlaw-2804	1131	86	,	,	PUNCT
taxlaw-2804	1131	87	in	in	ADP
taxlaw-2804	1131	88	total	total	ADJ
taxlaw-2804	1131	89	,	,	PUNCT
taxlaw-2804	1131	90	the	the	DET
taxlaw-2804	1131	91	proper	proper	ADJ
taxlaw-2804	1131	92	amounts	amount	NOUN
taxlaw-2804	1131	93	of	of	ADP
taxlaw-2804	1131	94	tax	tax	NOUN
taxlaw-2804	1131	95	items	item	NOUN
taxlaw-2804	1131	96	to	to	PART
taxlaw-2804	1131	97	allocate	allocate	VERB
taxlaw-2804	1131	98	(	(	PUNCT
taxlaw-2804	1131	99	$	$	SYM
taxlaw-2804	1131	100	400	400	NUM
taxlaw-2804	1131	101	of	of	ADP
taxlaw-2804	1131	102	tax	tax	NOUN
taxlaw-2804	1131	103	gain	gain	NOUN
taxlaw-2804	1131	104	and	and	CCONJ
taxlaw-2804	1131	105	$	$	SYM
taxlaw-2804	1131	106	50	50	NUM
taxlaw-2804	1131	107	of	of	ADP
taxlaw-2804	1131	108	tax	tax	NOUN
taxlaw-2804	1131	109	loss	loss	NOUN
taxlaw-2804	1131	110	)	)	PUNCT
taxlaw-2804	1131	111	.	.	PUNCT
taxlaw-2804	1132	1	the	the	DET
taxlaw-2804	1132	2	results	result	NOUN
taxlaw-2804	1132	3	if	if	SCONJ
taxlaw-2804	1132	4	the	the	DET
taxlaw-2804	1132	5	partnership	partnership	NOUN
taxlaw-2804	1132	6	uses	use	VERB
taxlaw-2804	1132	7	the	the	DET
taxlaw-2804	1132	8	traditional	traditional	ADJ
taxlaw-2804	1132	9	method	method	NOUN
taxlaw-2804	1132	10	for	for	ADP
taxlaw-2804	1132	11	making	make	VERB
taxlaw-2804	1132	12	§	§	PROPN
taxlaw-2804	1132	13	704(c	704(c	PROPN
taxlaw-2804	1132	14	)	)	PUNCT
taxlaw-2804	1132	15	and	and	CCONJ
taxlaw-2804	1132	16	reverse	reverse	VERB
taxlaw-2804	1132	17	§	§	PROPN
taxlaw-2804	1132	18	704(c	704(c	PROPN
taxlaw-2804	1132	19	)	)	PUNCT
taxlaw-2804	1132	20	allocations	allocation	NOUN
taxlaw-2804	1132	21	with	with	ADP
taxlaw-2804	1132	22	respect	respect	NOUN
taxlaw-2804	1132	23	to	to	ADP
taxlaw-2804	1132	24	the	the	DET
taxlaw-2804	1132	25	land	land	NOUN
taxlaw-2804	1132	26	are	be	AUX
taxlaw-2804	1132	27	not	not	PART
taxlaw-2804	1132	28	entirely	entirely	ADV
taxlaw-2804	1132	29	clear	clear	ADJ
taxlaw-2804	1132	30	.	.	PUNCT
taxlaw-2804	1133	1	the	the	DET
taxlaw-2804	1133	2	only	only	ADJ
taxlaw-2804	1133	3	item	item	NOUN
taxlaw-2804	1133	4	that	that	SCONJ
taxlaw-2804	1133	5	the	the	DET
taxlaw-2804	1133	6	partnership	partnership	NOUN
taxlaw-2804	1133	7	can	can	AUX
taxlaw-2804	1133	8	allocate	allocate	VERB
taxlaw-2804	1133	9	is	be	AUX
taxlaw-2804	1133	10	$	$	SYM
taxlaw-2804	1133	11	350	350	NUM
taxlaw-2804	1133	12	of	of	ADP
taxlaw-2804	1133	13	tax	tax	NOUN
taxlaw-2804	1133	14	gain	gain	NOUN
taxlaw-2804	1133	15	.	.	PUNCT
taxlaw-2804	1134	1	none	none	NOUN
taxlaw-2804	1134	2	of	of	ADP
taxlaw-2804	1134	3	the	the	DET
taxlaw-2804	1134	4	gain	gain	NOUN
taxlaw-2804	1134	5	should	should	AUX
taxlaw-2804	1134	6	be	be	AUX
taxlaw-2804	1134	7	allocated	allocate	VERB
taxlaw-2804	1134	8	to	to	ADP
taxlaw-2804	1134	9	c	c	PROPN
taxlaw-2804	1134	10	since	since	SCONJ
taxlaw-2804	1134	11	c	c	PROPN
taxlaw-2804	1134	12	realized	realize	VERB
taxlaw-2804	1134	13	a	a	DET
taxlaw-2804	1134	14	net	net	ADJ
taxlaw-2804	1134	15	economic	economic	ADJ
taxlaw-2804	1134	16	loss	loss	NOUN
taxlaw-2804	1134	17	.	.	PUNCT
taxlaw-2804	1135	1	however	however	ADV
taxlaw-2804	1135	2	,	,	PUNCT
taxlaw-2804	1135	3	it	it	PRON
taxlaw-2804	1135	4	is	be	AUX
taxlaw-2804	1135	5	not	not	PART
taxlaw-2804	1135	6	clear	clear	ADJ
taxlaw-2804	1135	7	whether	whether	SCONJ
taxlaw-2804	1135	8	the	the	DET
taxlaw-2804	1135	9	tax	tax	NOUN
taxlaw-2804	1135	10	gain	gain	NOUN
taxlaw-2804	1135	11	should	should	AUX
taxlaw-2804	1135	12	be	be	AUX
taxlaw-2804	1135	13	allocated	allocate	VERB
taxlaw-2804	1135	14	:	:	PUNCT
taxlaw-2804	1135	15	(	(	PUNCT
taxlaw-2804	1135	16	i	i	NOUN
taxlaw-2804	1135	17	)	)	PUNCT
taxlaw-2804	1135	18	$	$	SYM
taxlaw-2804	1135	19	75	75	NUM
taxlaw-2804	1135	20	to	to	PART
taxlaw-2804	1135	21	b	b	NOUN
taxlaw-2804	1135	22	(	(	PUNCT
taxlaw-2804	1135	23	to	to	PART
taxlaw-2804	1135	24	fully	fully	ADV
taxlaw-2804	1135	25	match	match	VERB
taxlaw-2804	1135	26	b‟s	b‟s	NOUN
taxlaw-2804	1135	27	net	net	ADJ
taxlaw-2804	1135	28	economic	economic	ADJ
taxlaw-2804	1135	29	gain	gain	NOUN
taxlaw-2804	1135	30	)	)	PUNCT
taxlaw-2804	1135	31	and	and	CCONJ
taxlaw-2804	1135	32	$	$	SYM
taxlaw-2804	1135	33	275	275	NUM
taxlaw-2804	1135	34	to	to	ADP
taxlaw-2804	1135	35	a	a	DET
taxlaw-2804	1135	36	(	(	PUNCT
taxlaw-2804	1135	37	$	$	SYM
taxlaw-2804	1135	38	50	50	NUM
taxlaw-2804	1135	39	less	less	ADJ
taxlaw-2804	1135	40	than	than	ADP
taxlaw-2804	1135	41	net	net	ADJ
taxlaw-2804	1135	42	economic	economic	ADJ
taxlaw-2804	1135	43	gain	gain	NOUN
taxlaw-2804	1135	44	realized	realize	VERB
taxlaw-2804	1135	45	)	)	PUNCT
taxlaw-2804	1135	46	,	,	PUNCT
taxlaw-2804	1135	47	(	(	PUNCT
taxlaw-2804	1135	48	ii	ii	NOUN
taxlaw-2804	1135	49	)	)	PUNCT
taxlaw-2804	1135	50	$	$	SYM
taxlaw-2804	1135	51	25	25	NUM
taxlaw-2804	1135	52	to	to	ADP
taxlaw-2804	1135	53	b	b	NOUN
taxlaw-2804	1135	54	(	(	PUNCT
taxlaw-2804	1135	55	$	$	SYM
taxlaw-2804	1135	56	50	50	NUM
taxlaw-2804	1135	57	less	less	ADJ
taxlaw-2804	1135	58	than	than	ADP
taxlaw-2804	1135	59	net	net	ADJ
taxlaw-2804	1135	60	economic	economic	ADJ
taxlaw-2804	1135	61	gain	gain	NOUN
taxlaw-2804	1135	62	realized	realize	VERB
taxlaw-2804	1135	63	)	)	PUNCT
taxlaw-2804	1135	64	and	and	CCONJ
taxlaw-2804	1135	65	$	$	SYM
taxlaw-2804	1135	66	325	325	NUM
taxlaw-2804	1135	67	to	to	ADP
taxlaw-2804	1135	68	a	a	PRON
taxlaw-2804	1135	69	(	(	PUNCT
taxlaw-2804	1135	70	to	to	PART
taxlaw-2804	1135	71	fully	fully	ADV
taxlaw-2804	1135	72	match	match	VERB
taxlaw-2804	1135	73	a‟s	a‟s	VERB
taxlaw-2804	1135	74	net	net	ADJ
taxlaw-2804	1135	75	economic	economic	ADJ
taxlaw-2804	1135	76	gain	gain	NOUN
taxlaw-2804	1135	77	)	)	PUNCT
taxlaw-2804	1135	78	or	or	CCONJ
taxlaw-2804	1135	79	(	(	PUNCT
taxlaw-2804	1135	80	iii	iii	NOUN
taxlaw-2804	1135	81	)	)	PUNCT
taxlaw-2804	1135	82	in	in	ADP
taxlaw-2804	1135	83	some	some	DET
taxlaw-2804	1135	84	combination	combination	NOUN
taxlaw-2804	1135	85	that	that	PRON
taxlaw-2804	1135	86	falls	fall	VERB
taxlaw-2804	1135	87	in	in	ADP
taxlaw-2804	1135	88	between	between	ADP
taxlaw-2804	1135	89	options	option	NOUN
taxlaw-2804	1135	90	(	(	PUNCT
taxlaw-2804	1135	91	i	i	NOUN
taxlaw-2804	1135	92	)	)	PUNCT
taxlaw-2804	1135	93	and	and	CCONJ
taxlaw-2804	1135	94	(	(	PUNCT
taxlaw-2804	1135	95	ii	ii	NOUN
taxlaw-2804	1135	96	)	)	PUNCT
taxlaw-2804	1135	97	.	.	PUNCT
taxlaw-2804	1136	1	296	296	NUM
taxlaw-2804	1136	2	columbia	columbia	PROPN
taxlaw-2804	1136	3	journal	journal	NOUN
taxlaw-2804	1136	4	of	of	ADP
taxlaw-2804	1136	5	tax	tax	NOUN
taxlaw-2804	1136	6	law	law	NOUN
taxlaw-2804	1136	7	[	[	X
taxlaw-2804	1136	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	1136	9	which	which	PRON
taxlaw-2804	1136	10	taxpayers	taxpayer	NOUN
taxlaw-2804	1136	11	might	might	AUX
taxlaw-2804	1136	12	engage	engage	VERB
taxlaw-2804	1136	13	in	in	ADP
taxlaw-2804	1136	14	transactions	transaction	NOUN
taxlaw-2804	1136	15	that	that	PRON
taxlaw-2804	1136	16	raise	raise	VERB
taxlaw-2804	1136	17	the	the	DET
taxlaw-2804	1136	18	question	question	NOUN
taxlaw-2804	1136	19	of	of	ADP
taxlaw-2804	1136	20	whether	whether	SCONJ
taxlaw-2804	1136	21	or	or	CCONJ
taxlaw-2804	1136	22	not	not	PART
taxlaw-2804	1136	23	an	an	DET
taxlaw-2804	1136	24	inherently	inherently	ADV
taxlaw-2804	1136	25	uncertain	uncertain	ADJ
taxlaw-2804	1136	26	anti	anti	ADJ
taxlaw-2804	1136	27	-	-	ADJ
taxlaw-2804	1136	28	abuse	abuse	ADJ
taxlaw-2804	1136	29	rule	rule	NOUN
taxlaw-2804	1136	30	applies	applie	NOUN
taxlaw-2804	1136	31	.	.	PUNCT
taxlaw-2804	1137	1	146	146	NUM
taxlaw-2804	1137	2	6	6	NUM
taxlaw-2804	1137	3	.	.	PUNCT
taxlaw-2804	1138	1	the	the	DET
taxlaw-2804	1138	2	proposed	propose	VERB
taxlaw-2804	1138	3	reforms	reform	NOUN
taxlaw-2804	1138	4	would	would	AUX
taxlaw-2804	1138	5	not	not	PART
taxlaw-2804	1138	6	impose	impose	VERB
taxlaw-2804	1138	7	any	any	DET
taxlaw-2804	1138	8	incremental	incremental	ADJ
taxlaw-2804	1138	9	information	information	NOUN
taxlaw-2804	1138	10	gathering	gathering	NOUN
taxlaw-2804	1138	11	requirements	requirement	NOUN
taxlaw-2804	1138	12	.	.	PUNCT
taxlaw-2804	1139	1	the	the	DET
taxlaw-2804	1139	2	factual	factual	ADJ
taxlaw-2804	1139	3	information	information	NOUN
taxlaw-2804	1139	4	needed	need	VERB
taxlaw-2804	1139	5	to	to	PART
taxlaw-2804	1139	6	predict	predict	VERB
taxlaw-2804	1139	7	the	the	DET
taxlaw-2804	1139	8	tax	tax	NOUN
taxlaw-2804	1139	9	consequences	consequence	NOUN
taxlaw-2804	1139	10	of	of	ADP
taxlaw-2804	1139	11	a	a	DET
taxlaw-2804	1139	12	potential	potential	ADJ
taxlaw-2804	1139	13	transaction	transaction	NOUN
taxlaw-2804	1139	14	under	under	ADP
taxlaw-2804	1139	15	the	the	DET
taxlaw-2804	1139	16	remedial	remedial	ADJ
taxlaw-2804	1139	17	method	method	NOUN
taxlaw-2804	1139	18	(	(	PUNCT
taxlaw-2804	1139	19	or	or	CCONJ
taxlaw-2804	1139	20	if	if	SCONJ
taxlaw-2804	1139	21	basis	basis	NOUN
taxlaw-2804	1139	22	adjustments	adjustment	NOUN
taxlaw-2804	1139	23	are	be	AUX
taxlaw-2804	1139	24	made	make	VERB
taxlaw-2804	1139	25	)	)	PUNCT
taxlaw-2804	1139	26	is	be	AUX
taxlaw-2804	1139	27	either	either	CCONJ
taxlaw-2804	1139	28	the	the	DET
taxlaw-2804	1139	29	same	same	ADJ
taxlaw-2804	1139	30	factual	factual	ADJ
taxlaw-2804	1139	31	information	information	NOUN
taxlaw-2804	1139	32	needed	need	VERB
taxlaw-2804	1139	33	to	to	PART
taxlaw-2804	1139	34	predict	predict	VERB
taxlaw-2804	1139	35	tax	tax	NOUN
taxlaw-2804	1139	36	consequences	consequence	NOUN
taxlaw-2804	1139	37	of	of	ADP
taxlaw-2804	1139	38	the	the	DET
taxlaw-2804	1139	39	potential	potential	ADJ
taxlaw-2804	1139	40	transaction	transaction	NOUN
taxlaw-2804	1139	41	under	under	ADP
taxlaw-2804	1139	42	the	the	DET
taxlaw-2804	1139	43	traditional	traditional	ADJ
taxlaw-2804	1139	44	method	method	NOUN
taxlaw-2804	1139	45	(	(	PUNCT
taxlaw-2804	1139	46	or	or	CCONJ
taxlaw-2804	1139	47	without	without	ADP
taxlaw-2804	1139	48	basis	basis	NOUN
taxlaw-2804	1139	49	adjustments	adjustment	NOUN
taxlaw-2804	1139	50	)	)	PUNCT
taxlaw-2804	1139	51	or	or	CCONJ
taxlaw-2804	1139	52	is	be	AUX
taxlaw-2804	1139	53	information	information	NOUN
taxlaw-2804	1139	54	that	that	SCONJ
taxlaw-2804	1139	55	the	the	DET
taxlaw-2804	1139	56	parties	party	NOUN
taxlaw-2804	1139	57	would	would	AUX
taxlaw-2804	1139	58	have	have	AUX
taxlaw-2804	1139	59	in	in	ADP
taxlaw-2804	1139	60	any	any	DET
taxlaw-2804	1139	61	event	event	NOUN
taxlaw-2804	1139	62	.	.	PUNCT
taxlaw-2804	1140	1	consequently	consequently	ADV
taxlaw-2804	1140	2	,	,	PUNCT
taxlaw-2804	1140	3	the	the	DET
taxlaw-2804	1140	4	proposed	propose	VERB
taxlaw-2804	1140	5	reforms	reform	NOUN
taxlaw-2804	1140	6	would	would	AUX
taxlaw-2804	1140	7	not	not	PART
taxlaw-2804	1140	8	increase	increase	VERB
taxlaw-2804	1140	9	ex	ex	PRON
taxlaw-2804	1140	10	ante	ante	NOUN
taxlaw-2804	1140	11	complexity	complexity	NOUN
taxlaw-2804	1140	12	by	by	ADP
taxlaw-2804	1140	13	imposing	impose	VERB
taxlaw-2804	1140	14	any	any	DET
taxlaw-2804	1140	15	additional	additional	ADJ
taxlaw-2804	1140	16	information	information	NOUN
taxlaw-2804	1140	17	gathering	gathering	NOUN
taxlaw-2804	1140	18	requirements	requirement	NOUN
taxlaw-2804	1140	19	.	.	PUNCT
taxlaw-2804	1141	1	b.	b.	NOUN
taxlaw-2804	1141	2	requiring	require	VERB
taxlaw-2804	1141	3	partnerships	partnership	NOUN
taxlaw-2804	1141	4	to	to	PART
taxlaw-2804	1141	5	use	use	VERB
taxlaw-2804	1141	6	the	the	DET
taxlaw-2804	1141	7	most	most	ADV
taxlaw-2804	1141	8	accurate	accurate	ADJ
taxlaw-2804	1141	9	method	method	NOUN
taxlaw-2804	1141	10	would	would	AUX
taxlaw-2804	1141	11	reduce	reduce	VERB
taxlaw-2804	1141	12	,	,	PUNCT
taxlaw-2804	1141	13	or	or	CCONJ
taxlaw-2804	1141	14	at	at	ADP
taxlaw-2804	1141	15	least	least	ADJ
taxlaw-2804	1141	16	not	not	PART
taxlaw-2804	1141	17	increase	increase	VERB
taxlaw-2804	1141	18	,	,	PUNCT
taxlaw-2804	1141	19	ex	ex	X
taxlaw-2804	1141	20	post	post	NOUN
taxlaw-2804	1141	21	complexity	complexity	NOUN
taxlaw-2804	1141	22	.	.	PUNCT
taxlaw-2804	1142	1	judged	judge	VERB
taxlaw-2804	1142	2	under	under	ADP
taxlaw-2804	1142	3	each	each	PRON
taxlaw-2804	1142	4	of	of	ADP
taxlaw-2804	1142	5	the	the	DET
taxlaw-2804	1142	6	factors	factor	NOUN
taxlaw-2804	1142	7	that	that	PRON
taxlaw-2804	1142	8	affect	affect	VERB
taxlaw-2804	1142	9	ex	ex	PRON
taxlaw-2804	1142	10	post	post	PROPN
taxlaw-2804	1142	11	complexity	complexity	NOUN
taxlaw-2804	1142	12	described	describe	VERB
taxlaw-2804	1142	13	above	above	ADP
taxlaw-2804	1142	14	in	in	ADP
taxlaw-2804	1142	15	part	part	NOUN
taxlaw-2804	1142	16	vi	vi	PROPN
taxlaw-2804	1142	17	,	,	PUNCT
taxlaw-2804	1142	18	147	147	NUM
taxlaw-2804	1142	19	mandatory	mandatory	ADJ
taxlaw-2804	1142	20	use	use	NOUN
taxlaw-2804	1142	21	of	of	ADP
taxlaw-2804	1142	22	the	the	DET
taxlaw-2804	1142	23	remedial	remedial	ADJ
taxlaw-2804	1142	24	method	method	NOUN
taxlaw-2804	1142	25	and	and	CCONJ
taxlaw-2804	1142	26	mandatory	mandatory	ADJ
taxlaw-2804	1142	27	basis	basis	NOUN
taxlaw-2804	1142	28	adjustments	adjustment	NOUN
taxlaw-2804	1142	29	would	would	AUX
taxlaw-2804	1142	30	reduce	reduce	VERB
taxlaw-2804	1142	31	,	,	PUNCT
taxlaw-2804	1142	32	or	or	CCONJ
taxlaw-2804	1142	33	at	at	ADP
taxlaw-2804	1142	34	least	least	ADJ
taxlaw-2804	1142	35	not	not	PART
taxlaw-2804	1142	36	increase	increase	VERB
taxlaw-2804	1142	37	,	,	PUNCT
taxlaw-2804	1142	38	ex	ex	X
taxlaw-2804	1142	39	post	post	NOUN
taxlaw-2804	1142	40	complexity	complexity	NOUN
taxlaw-2804	1142	41	.	.	PUNCT
taxlaw-2804	1143	1	in	in	ADP
taxlaw-2804	1143	2	terms	term	NOUN
taxlaw-2804	1143	3	of	of	ADP
taxlaw-2804	1143	4	the	the	DET
taxlaw-2804	1143	5	first	first	ADJ
taxlaw-2804	1143	6	factor	factor	NOUN
taxlaw-2804	1143	7	that	that	PRON
taxlaw-2804	1143	8	affects	affect	VERB
taxlaw-2804	1143	9	ex	ex	PRON
taxlaw-2804	1143	10	post	post	NOUN
taxlaw-2804	1143	11	complexity	complexity	NOUN
taxlaw-2804	1143	12	,	,	PUNCT
taxlaw-2804	1143	13	the	the	DET
taxlaw-2804	1143	14	current	current	ADJ
taxlaw-2804	1143	15	elective	elective	ADJ
taxlaw-2804	1143	16	regime	regime	NOUN
taxlaw-2804	1143	17	does	do	AUX
taxlaw-2804	1143	18	not	not	PART
taxlaw-2804	1143	19	serve	serve	VERB
taxlaw-2804	1143	20	the	the	DET
taxlaw-2804	1143	21	purpose	purpose	NOUN
taxlaw-2804	1143	22	of	of	ADP
taxlaw-2804	1143	23	allowing	allow	VERB
taxlaw-2804	1143	24	taxpayers	taxpayer	NOUN
taxlaw-2804	1143	25	to	to	PART
taxlaw-2804	1143	26	easily	easily	ADV
taxlaw-2804	1143	27	avoid	avoid	VERB
taxlaw-2804	1143	28	an	an	DET
taxlaw-2804	1143	29	otherwise	otherwise	ADV
taxlaw-2804	1143	30	complex	complex	ADJ
taxlaw-2804	1143	31	rule	rule	NOUN
taxlaw-2804	1143	32	.	.	PUNCT
taxlaw-2804	1144	1	regarding	regard	VERB
taxlaw-2804	1144	2	length	length	NOUN
taxlaw-2804	1144	3	,	,	PUNCT
taxlaw-2804	1144	4	the	the	DET
taxlaw-2804	1144	5	proposed	propose	VERB
taxlaw-2804	1144	6	reforms	reform	NOUN
taxlaw-2804	1144	7	would	would	AUX
taxlaw-2804	1144	8	make	make	VERB
taxlaw-2804	1144	9	law	law	NOUN
taxlaw-2804	1144	10	shorter	short	ADJ
taxlaw-2804	1144	11	.	.	PUNCT
taxlaw-2804	1145	1	with	with	ADP
taxlaw-2804	1145	2	respect	respect	NOUN
taxlaw-2804	1145	3	to	to	ADP
taxlaw-2804	1145	4	the	the	DET
taxlaw-2804	1145	5	technical	technical	ADJ
taxlaw-2804	1145	6	nature	nature	NOUN
taxlaw-2804	1145	7	of	of	ADP
taxlaw-2804	1145	8	rules	rule	NOUN
taxlaw-2804	1145	9	,	,	PUNCT
taxlaw-2804	1145	10	the	the	DET
taxlaw-2804	1145	11	effect	effect	NOUN
taxlaw-2804	1145	12	on	on	ADP
taxlaw-2804	1145	13	ex	ex	PRON
taxlaw-2804	1145	14	post	post	NOUN
taxlaw-2804	1145	15	complexity	complexity	NOUN
taxlaw-2804	1145	16	of	of	ADP
taxlaw-2804	1145	17	any	any	DET
taxlaw-2804	1145	18	increase	increase	NOUN
taxlaw-2804	1145	19	in	in	ADP
taxlaw-2804	1145	20	computational	computational	ADJ
taxlaw-2804	1145	21	difficulty	difficulty	NOUN
taxlaw-2804	1145	22	would	would	AUX
taxlaw-2804	1145	23	be	be	AUX
taxlaw-2804	1145	24	mitigated	mitigate	VERB
taxlaw-2804	1145	25	by	by	ADP
taxlaw-2804	1145	26	technological	technological	ADJ
taxlaw-2804	1145	27	advances	advance	NOUN
taxlaw-2804	1145	28	.	.	PUNCT
taxlaw-2804	1146	1	the	the	DET
taxlaw-2804	1146	2	proposed	propose	VERB
taxlaw-2804	1146	3	reforms	reform	NOUN
taxlaw-2804	1146	4	also	also	ADV
taxlaw-2804	1146	5	reduce	reduce	VERB
taxlaw-2804	1146	6	ex	ex	PRON
taxlaw-2804	1146	7	post	post	NOUN
taxlaw-2804	1146	8	complexity	complexity	NOUN
taxlaw-2804	1146	9	by	by	ADP
taxlaw-2804	1146	10	reducing	reduce	VERB
taxlaw-2804	1146	11	uncertainty	uncertainty	NOUN
taxlaw-2804	1146	12	.	.	PUNCT
taxlaw-2804	1147	1	finally	finally	ADV
taxlaw-2804	1147	2	,	,	PUNCT
taxlaw-2804	1147	3	the	the	DET
taxlaw-2804	1147	4	proposed	propose	VERB
taxlaw-2804	1147	5	reforms	reform	NOUN
taxlaw-2804	1147	6	would	would	AUX
taxlaw-2804	1147	7	not	not	PART
taxlaw-2804	1147	8	impose	impose	VERB
taxlaw-2804	1147	9	any	any	DET
taxlaw-2804	1147	10	additional	additional	ADJ
taxlaw-2804	1147	11	information	information	NOUN
taxlaw-2804	1147	12	gathering	gathering	NOUN
taxlaw-2804	1147	13	requirements	requirement	NOUN
taxlaw-2804	1147	14	and	and	CCONJ
taxlaw-2804	1147	15	,	,	PUNCT
taxlaw-2804	1147	16	thus	thus	ADV
taxlaw-2804	1147	17	,	,	PUNCT
taxlaw-2804	1147	18	would	would	AUX
taxlaw-2804	1147	19	not	not	PART
taxlaw-2804	1147	20	increase	increase	VERB
taxlaw-2804	1147	21	ex	ex	PRON
taxlaw-2804	1147	22	post	post	NOUN
taxlaw-2804	1147	23	complexity	complexity	NOUN
taxlaw-2804	1147	24	in	in	ADP
taxlaw-2804	1147	25	that	that	DET
taxlaw-2804	1147	26	respect	respect	NOUN
taxlaw-2804	1147	27	.	.	PUNCT
taxlaw-2804	1148	1	1	1	X
taxlaw-2804	1148	2	.	.	X
taxlaw-2804	1148	3	current	current	ADJ
taxlaw-2804	1148	4	law	law	NOUN
taxlaw-2804	1148	5	does	do	AUX
taxlaw-2804	1148	6	not	not	PART
taxlaw-2804	1148	7	allow	allow	VERB
taxlaw-2804	1148	8	taxpayers	taxpayer	NOUN
taxlaw-2804	1148	9	to	to	PART
taxlaw-2804	1148	10	easily	easily	ADV
taxlaw-2804	1148	11	avoid	avoid	VERB
taxlaw-2804	1148	12	an	an	DET
taxlaw-2804	1148	13	otherwise	otherwise	ADV
taxlaw-2804	1148	14	complex	complex	ADJ
taxlaw-2804	1148	15	rule	rule	NOUN
taxlaw-2804	1148	16	.	.	PUNCT
taxlaw-2804	1149	1	current	current	ADJ
taxlaw-2804	1149	2	law	law	NOUN
taxlaw-2804	1149	3	appears	appear	VERB
taxlaw-2804	1149	4	to	to	PART
taxlaw-2804	1149	5	be	be	AUX
taxlaw-2804	1149	6	designed	design	VERB
taxlaw-2804	1149	7	in	in	ADP
taxlaw-2804	1149	8	an	an	DET
taxlaw-2804	1149	9	attempt	attempt	NOUN
taxlaw-2804	1149	10	to	to	PART
taxlaw-2804	1149	11	reduce	reduce	VERB
taxlaw-2804	1149	12	ex	ex	PRON
taxlaw-2804	1149	13	post	post	NOUN
taxlaw-2804	1149	14	complexity	complexity	NOUN
taxlaw-2804	1149	15	by	by	ADP
taxlaw-2804	1149	16	reducing	reduce	VERB
taxlaw-2804	1149	17	the	the	DET
taxlaw-2804	1149	18	frequency	frequency	NOUN
taxlaw-2804	1149	19	with	with	ADP
taxlaw-2804	1149	20	which	which	PRON
taxlaw-2804	1149	21	computationally	computationally	ADV
taxlaw-2804	1149	22	difficult	difficult	ADJ
taxlaw-2804	1149	23	rules	rule	NOUN
taxlaw-2804	1149	24	apply	apply	VERB
taxlaw-2804	1149	25	.	.	PUNCT
taxlaw-2804	1150	1	in	in	ADP
taxlaw-2804	1150	2	particular	particular	ADJ
taxlaw-2804	1150	3	,	,	PUNCT
taxlaw-2804	1150	4	the	the	DET
taxlaw-2804	1150	5	goal	goal	NOUN
taxlaw-2804	1150	6	of	of	ADP
taxlaw-2804	1150	7	current	current	ADJ
taxlaw-2804	1150	8	law	law	NOUN
taxlaw-2804	1150	9	is	be	AUX
taxlaw-2804	1150	10	apparently	apparently	ADV
taxlaw-2804	1150	11	to	to	PART
taxlaw-2804	1150	12	allow	allow	VERB
taxlaw-2804	1150	13	taxpayers	taxpayer	NOUN
taxlaw-2804	1150	14	to	to	PART
taxlaw-2804	1150	15	avoid	avoid	VERB
taxlaw-2804	1150	16	the	the	DET
taxlaw-2804	1150	17	computational	computational	ADJ
taxlaw-2804	1150	18	difficulty	difficulty	NOUN
taxlaw-2804	1150	19	associated	associate	VERB
taxlaw-2804	1150	20	with	with	ADP
taxlaw-2804	1150	21	the	the	DET
taxlaw-2804	1150	22	remedial	remedial	ADJ
taxlaw-2804	1150	23	method	method	NOUN
taxlaw-2804	1150	24	in	in	ADP
taxlaw-2804	1150	25	favor	favor	NOUN
taxlaw-2804	1150	26	of	of	ADP
taxlaw-2804	1150	27	the	the	DET
taxlaw-2804	1150	28	supposedly	supposedly	ADV
taxlaw-2804	1150	29	lesser	less	ADJ
taxlaw-2804	1150	30	computational	computational	ADJ
taxlaw-2804	1150	31	difficulty	difficulty	NOUN
taxlaw-2804	1150	32	associated	associate	VERB
taxlaw-2804	1150	33	with	with	ADP
taxlaw-2804	1150	34	the	the	DET
taxlaw-2804	1150	35	traditional	traditional	ADJ
taxlaw-2804	1150	36	method	method	NOUN
taxlaw-2804	1150	37	and	and	CCONJ
taxlaw-2804	1150	38	to	to	PART
taxlaw-2804	1150	39	allow	allow	VERB
taxlaw-2804	1150	40	taxpayers	taxpayer	NOUN
taxlaw-2804	1150	41	to	to	PART
taxlaw-2804	1150	42	avoid	avoid	VERB
taxlaw-2804	1150	43	the	the	DET
taxlaw-2804	1150	44	computational	computational	ADJ
taxlaw-2804	1150	45	difficulty	difficulty	NOUN
taxlaw-2804	1150	46	associated	associate	VERB
taxlaw-2804	1150	47	with	with	ADP
taxlaw-2804	1150	48	basis	basis	NOUN
taxlaw-2804	1150	49	adjustments	adjustment	NOUN
taxlaw-2804	1150	50	.	.	PUNCT
taxlaw-2804	1151	1	148	148	NUM
taxlaw-2804	1151	2	however	however	ADV
taxlaw-2804	1151	3	,	,	PUNCT
taxlaw-2804	1151	4	current	current	ADJ
taxlaw-2804	1151	5	law	law	NOUN
taxlaw-2804	1151	6	fails	fail	VERB
taxlaw-2804	1151	7	to	to	PART
taxlaw-2804	1151	8	meet	meet	VERB
taxlaw-2804	1151	9	this	this	DET
taxlaw-2804	1151	10	goal	goal	NOUN
taxlaw-2804	1151	11	for	for	ADP
taxlaw-2804	1151	12	two	two	NUM
taxlaw-2804	1151	13	reasons	reason	NOUN
taxlaw-2804	1151	14	.	.	PUNCT
taxlaw-2804	1152	1	first	first	ADV
taxlaw-2804	1152	2	,	,	PUNCT
taxlaw-2804	1152	3	as	as	ADP
taxlaw-2804	1152	4	a	a	DET
taxlaw-2804	1152	5	practical	practical	ADJ
taxlaw-2804	1152	6	matter	matter	NOUN
taxlaw-2804	1152	7	,	,	PUNCT
taxlaw-2804	1152	8	the	the	DET
taxlaw-2804	1152	9	computational	computational	ADJ
taxlaw-2804	1152	10	difficulty	difficulty	NOUN
taxlaw-2804	1152	11	associated	associate	VERB
taxlaw-2804	1152	12	with	with	ADP
taxlaw-2804	1152	13	the	the	DET
taxlaw-2804	1152	14	remedial	remedial	ADJ
taxlaw-2804	1152	15	method	method	NOUN
taxlaw-2804	1152	16	is	be	AUX
taxlaw-2804	1152	17	no	no	ADV
taxlaw-2804	1152	18	greater	great	ADJ
taxlaw-2804	1152	19	than	than	ADP
taxlaw-2804	1152	20	the	the	DET
taxlaw-2804	1152	21	computational	computational	ADJ
taxlaw-2804	1152	22	difficulty	difficulty	NOUN
taxlaw-2804	1152	23	associated	associate	VERB
taxlaw-2804	1152	24	with	with	ADP
taxlaw-2804	1152	25	the	the	DET
taxlaw-2804	1152	26	traditional	traditional	ADJ
taxlaw-2804	1152	27	method	method	NOUN
taxlaw-2804	1152	28	,	,	PUNCT
taxlaw-2804	1152	29	and	and	CCONJ
taxlaw-2804	1152	30	the	the	DET
taxlaw-2804	1152	31	computational	computational	ADJ
taxlaw-2804	1152	32	difficulty	difficulty	NOUN
taxlaw-2804	1152	33	associated	associate	VERB
taxlaw-2804	1152	34	with	with	ADP
taxlaw-2804	1152	35	making	make	VERB
taxlaw-2804	1152	36	basis	basis	NOUN
taxlaw-2804	1152	37	adjustments	adjustment	NOUN
taxlaw-2804	1152	38	is	be	AUX
taxlaw-2804	1152	39	no	no	ADV
taxlaw-2804	1152	40	greater	great	ADJ
taxlaw-2804	1152	41	than	than	ADP
taxlaw-2804	1152	42	the	the	DET
taxlaw-2804	1152	43	computational	computational	ADJ
taxlaw-2804	1152	44	difficulty	difficulty	NOUN
taxlaw-2804	1152	45	of	of	ADP
taxlaw-2804	1152	46	failing	fail	VERB
taxlaw-2804	1152	47	to	to	PART
taxlaw-2804	1152	48	do	do	VERB
taxlaw-2804	1152	49	so	so	ADV
taxlaw-2804	1152	50	for	for	ADP
taxlaw-2804	1152	51	the	the	DET
taxlaw-2804	1152	52	reasons	reason	NOUN
taxlaw-2804	1152	53	discussed	discuss	VERB
taxlaw-2804	1152	54	in	in	ADP
taxlaw-2804	1152	55	part	part	NOUN
taxlaw-2804	1152	56	vii.b.3	vii.b.3	PUNCT
taxlaw-2804	1152	57	below	below	ADV
taxlaw-2804	1152	58	.	.	PUNCT
taxlaw-2804	1153	1	second	second	ADV
taxlaw-2804	1153	2	,	,	PUNCT
taxlaw-2804	1153	3	the	the	DET
taxlaw-2804	1153	4	146	146	NUM
taxlaw-2804	1153	5	anti	anti	ADJ
taxlaw-2804	1153	6	-	-	ADJ
taxlaw-2804	1153	7	abuse	abuse	ADJ
taxlaw-2804	1153	8	rules	rule	NOUN
taxlaw-2804	1153	9	are	be	AUX
taxlaw-2804	1153	10	inherently	inherently	ADV
taxlaw-2804	1153	11	uncertain	uncertain	ADJ
taxlaw-2804	1153	12	because	because	SCONJ
taxlaw-2804	1153	13	they	they	PRON
taxlaw-2804	1153	14	are	be	AUX
taxlaw-2804	1153	15	,	,	PUNCT
taxlaw-2804	1153	16	by	by	ADP
taxlaw-2804	1153	17	their	their	PRON
taxlaw-2804	1153	18	nature	nature	NOUN
taxlaw-2804	1153	19	,	,	PUNCT
taxlaw-2804	1153	20	open	open	ADJ
taxlaw-2804	1153	21	-	-	PUNCT
taxlaw-2804	1153	22	ended	ended	ADJ
taxlaw-2804	1153	23	.	.	PUNCT
taxlaw-2804	1154	1	also	also	ADV
taxlaw-2804	1154	2	,	,	PUNCT
taxlaw-2804	1154	3	there	there	PRON
taxlaw-2804	1154	4	are	be	VERB
taxlaw-2804	1154	5	a	a	DET
taxlaw-2804	1154	6	number	number	NOUN
taxlaw-2804	1154	7	of	of	ADP
taxlaw-2804	1154	8	unanswered	unanswered	ADJ
taxlaw-2804	1154	9	questions	question	NOUN
taxlaw-2804	1154	10	regarding	regard	VERB
taxlaw-2804	1154	11	the	the	DET
taxlaw-2804	1154	12	anti	anti	ADJ
taxlaw-2804	1154	13	-	-	ADJ
taxlaw-2804	1154	14	abuse	abuse	ADJ
taxlaw-2804	1154	15	rule	rule	NOUN
taxlaw-2804	1154	16	in	in	ADP
taxlaw-2804	1154	17	the	the	DET
taxlaw-2804	1154	18	§	§	PROPN
taxlaw-2804	1154	19	704(c	704(c	PROPN
taxlaw-2804	1154	20	)	)	PUNCT
taxlaw-2804	1154	21	regulations	regulation	NOUN
taxlaw-2804	1154	22	.	.	PUNCT
taxlaw-2804	1155	1	see	see	VERB
taxlaw-2804	1155	2	supra	supra	PROPN
taxlaw-2804	1155	3	notes	note	VERB
taxlaw-2804	1155	4	58	58	NUM
taxlaw-2804	1155	5	-	-	SYM
taxlaw-2804	1155	6	61	61	NUM
taxlaw-2804	1155	7	and	and	CCONJ
taxlaw-2804	1155	8	accompanying	accompany	VERB
taxlaw-2804	1155	9	text	text	NOUN
taxlaw-2804	1155	10	.	.	PUNCT
taxlaw-2804	1156	1	147	147	NUM
taxlaw-2804	1156	2	conformity	conformity	NOUN
taxlaw-2804	1156	3	to	to	ADP
taxlaw-2804	1156	4	expectations	expectation	NOUN
taxlaw-2804	1156	5	is	be	AUX
taxlaw-2804	1156	6	not	not	PART
taxlaw-2804	1156	7	discussed	discuss	VERB
taxlaw-2804	1156	8	in	in	ADP
taxlaw-2804	1156	9	connection	connection	NOUN
taxlaw-2804	1156	10	with	with	ADP
taxlaw-2804	1156	11	ex	ex	ADJ
taxlaw-2804	1156	12	post	post	NOUN
taxlaw-2804	1156	13	complexity	complexity	NOUN
taxlaw-2804	1156	14	because	because	SCONJ
taxlaw-2804	1156	15	ex	ex	PRON
taxlaw-2804	1156	16	post	post	NOUN
taxlaw-2804	1156	17	complexity	complexity	NOUN
taxlaw-2804	1156	18	involves	involve	VERB
taxlaw-2804	1156	19	evaluating	evaluate	VERB
taxlaw-2804	1156	20	and	and	CCONJ
taxlaw-2804	1156	21	reporting	report	VERB
taxlaw-2804	1156	22	tax	tax	NOUN
taxlaw-2804	1156	23	consequences	consequence	NOUN
taxlaw-2804	1156	24	of	of	ADP
taxlaw-2804	1156	25	transactions	transaction	NOUN
taxlaw-2804	1156	26	that	that	PRON
taxlaw-2804	1156	27	have	have	AUX
taxlaw-2804	1156	28	already	already	ADV
taxlaw-2804	1156	29	occurred	occur	VERB
taxlaw-2804	1156	30	.	.	PUNCT
taxlaw-2804	1157	1	accurately	accurately	ADV
taxlaw-2804	1157	2	reporting	report	VERB
taxlaw-2804	1157	3	tax	tax	NOUN
taxlaw-2804	1157	4	consequences	consequence	NOUN
taxlaw-2804	1157	5	requires	require	VERB
taxlaw-2804	1157	6	actual	actual	ADJ
taxlaw-2804	1157	7	knowledge	knowledge	NOUN
taxlaw-2804	1157	8	of	of	ADP
taxlaw-2804	1157	9	applicable	applicable	ADJ
taxlaw-2804	1157	10	tax	tax	NOUN
taxlaw-2804	1157	11	law	law	NOUN
taxlaw-2804	1157	12	.	.	PUNCT
taxlaw-2804	1158	1	therefore	therefore	ADV
taxlaw-2804	1158	2	,	,	PUNCT
taxlaw-2804	1158	3	expectations	expectation	NOUN
taxlaw-2804	1158	4	of	of	ADP
taxlaw-2804	1158	5	uninformed	uninformed	ADJ
taxlaw-2804	1158	6	taxpayers	taxpayer	NOUN
taxlaw-2804	1158	7	are	be	AUX
taxlaw-2804	1158	8	not	not	PART
taxlaw-2804	1158	9	particularly	particularly	ADV
taxlaw-2804	1158	10	relevant	relevant	ADJ
taxlaw-2804	1158	11	,	,	PUNCT
taxlaw-2804	1158	12	except	except	SCONJ
taxlaw-2804	1158	13	to	to	ADP
taxlaw-2804	1158	14	the	the	DET
taxlaw-2804	1158	15	extent	extent	NOUN
taxlaw-2804	1158	16	that	that	SCONJ
taxlaw-2804	1158	17	applicable	applicable	ADJ
taxlaw-2804	1158	18	tax	tax	NOUN
taxlaw-2804	1158	19	law	law	NOUN
taxlaw-2804	1158	20	is	be	AUX
taxlaw-2804	1158	21	easier	easy	ADJ
taxlaw-2804	1158	22	to	to	PART
taxlaw-2804	1158	23	interpret	interpret	VERB
taxlaw-2804	1158	24	when	when	SCONJ
taxlaw-2804	1158	25	it	it	PRON
taxlaw-2804	1158	26	conforms	conform	VERB
taxlaw-2804	1158	27	to	to	ADP
taxlaw-2804	1158	28	expectations	expectation	NOUN
taxlaw-2804	1158	29	.	.	PUNCT
taxlaw-2804	1159	1	148	148	NUM
taxlaw-2804	1159	2	see	see	VERB
taxlaw-2804	1159	3	supra	supra	PROPN
taxlaw-2804	1159	4	parts	parts	PROPN
taxlaw-2804	1159	5	ii	ii	PROPN
taxlaw-2804	1159	6	,	,	PUNCT
taxlaw-2804	1159	7	iv	iv	NUM
taxlaw-2804	1159	8	.	.	PROPN
taxlaw-2804	1159	9	2011	2011	NUM
taxlaw-2804	1159	10	]	]	PUNCT
taxlaw-2804	1159	11	making	make	VERB
taxlaw-2804	1159	12	partnerships	partnership	NOUN
taxlaw-2804	1159	13	work	work	VERB
taxlaw-2804	1159	14	for	for	ADP
taxlaw-2804	1159	15	mom	mom	NOUN
taxlaw-2804	1159	16	and	and	CCONJ
taxlaw-2804	1159	17	pop	pop	NOUN
taxlaw-2804	1159	18	and	and	CCONJ
taxlaw-2804	1159	19	everyone	everyone	PRON
taxlaw-2804	1159	20	else	else	ADV
taxlaw-2804	1159	21	297	297	NUM
taxlaw-2804	1159	22	elective	elective	ADJ
taxlaw-2804	1159	23	nature	nature	NOUN
taxlaw-2804	1159	24	of	of	ADP
taxlaw-2804	1159	25	the	the	DET
taxlaw-2804	1159	26	rules	rule	NOUN
taxlaw-2804	1159	27	does	do	AUX
taxlaw-2804	1159	28	not	not	PART
taxlaw-2804	1159	29	result	result	VERB
taxlaw-2804	1159	30	in	in	ADP
taxlaw-2804	1159	31	taxpayers	taxpayer	NOUN
taxlaw-2804	1159	32	avoiding	avoid	VERB
taxlaw-2804	1159	33	the	the	DET
taxlaw-2804	1159	34	computational	computational	ADJ
taxlaw-2804	1159	35	difficulty	difficulty	NOUN
taxlaw-2804	1159	36	that	that	PRON
taxlaw-2804	1159	37	would	would	AUX
taxlaw-2804	1159	38	be	be	AUX
taxlaw-2804	1159	39	undertaken	undertake	VERB
taxlaw-2804	1159	40	if	if	SCONJ
taxlaw-2804	1159	41	taxpayers	taxpayer	NOUN
taxlaw-2804	1159	42	were	be	AUX
taxlaw-2804	1159	43	required	require	VERB
taxlaw-2804	1159	44	to	to	PART
taxlaw-2804	1159	45	use	use	VERB
taxlaw-2804	1159	46	the	the	DET
taxlaw-2804	1159	47	remedial	remedial	ADJ
taxlaw-2804	1159	48	method	method	NOUN
taxlaw-2804	1159	49	or	or	CCONJ
taxlaw-2804	1159	50	make	make	VERB
taxlaw-2804	1159	51	basis	basis	NOUN
taxlaw-2804	1159	52	adjustments	adjustment	NOUN
taxlaw-2804	1159	53	.	.	PUNCT
taxlaw-2804	1160	1	this	this	DET
taxlaw-2804	1160	2	second	second	ADJ
taxlaw-2804	1160	3	point	point	NOUN
taxlaw-2804	1160	4	requires	require	VERB
taxlaw-2804	1160	5	further	further	ADJ
taxlaw-2804	1160	6	elaboration	elaboration	NOUN
taxlaw-2804	1160	7	.	.	PUNCT
taxlaw-2804	1161	1	as	as	SCONJ
taxlaw-2804	1161	2	discussed	discuss	VERB
taxlaw-2804	1161	3	above	above	ADV
taxlaw-2804	1161	4	,	,	PUNCT
taxlaw-2804	1161	5	149	149	NUM
taxlaw-2804	1161	6	a	a	DET
taxlaw-2804	1161	7	rule	rule	NOUN
taxlaw-2804	1161	8	that	that	PRON
taxlaw-2804	1161	9	might	might	AUX
taxlaw-2804	1161	10	otherwise	otherwise	ADV
taxlaw-2804	1161	11	be	be	AUX
taxlaw-2804	1161	12	complex	complex	ADJ
taxlaw-2804	1161	13	is	be	AUX
taxlaw-2804	1161	14	not	not	PART
taxlaw-2804	1161	15	,	,	PUNCT
taxlaw-2804	1161	16	in	in	ADP
taxlaw-2804	1161	17	fact	fact	NOUN
taxlaw-2804	1161	18	,	,	PUNCT
taxlaw-2804	1161	19	complex	complex	ADJ
taxlaw-2804	1161	20	when	when	SCONJ
taxlaw-2804	1161	21	people	people	NOUN
taxlaw-2804	1161	22	can	can	AUX
taxlaw-2804	1161	23	take	take	VERB
taxlaw-2804	1161	24	straightforward	straightforward	ADJ
taxlaw-2804	1161	25	steps	step	NOUN
taxlaw-2804	1161	26	to	to	PART
taxlaw-2804	1161	27	avoid	avoid	VERB
taxlaw-2804	1161	28	application	application	NOUN
taxlaw-2804	1161	29	of	of	ADP
taxlaw-2804	1161	30	the	the	DET
taxlaw-2804	1161	31	rule	rule	NOUN
taxlaw-2804	1161	32	.	.	PUNCT
taxlaw-2804	1162	1	in	in	ADP
taxlaw-2804	1162	2	theory	theory	NOUN
taxlaw-2804	1162	3	,	,	PUNCT
taxlaw-2804	1162	4	this	this	DET
taxlaw-2804	1162	5	proposition	proposition	NOUN
taxlaw-2804	1162	6	would	would	AUX
taxlaw-2804	1162	7	suggest	suggest	VERB
taxlaw-2804	1162	8	that	that	SCONJ
taxlaw-2804	1162	9	,	,	PUNCT
taxlaw-2804	1162	10	if	if	SCONJ
taxlaw-2804	1162	11	the	the	DET
taxlaw-2804	1162	12	remedial	remedial	ADJ
taxlaw-2804	1162	13	method	method	NOUN
taxlaw-2804	1162	14	truly	truly	ADV
taxlaw-2804	1162	15	led	lead	VERB
taxlaw-2804	1162	16	to	to	ADP
taxlaw-2804	1162	17	more	more	ADV
taxlaw-2804	1162	18	onerous	onerous	ADJ
taxlaw-2804	1162	19	computations	computation	NOUN
taxlaw-2804	1162	20	than	than	ADP
taxlaw-2804	1162	21	the	the	DET
taxlaw-2804	1162	22	traditional	traditional	ADJ
taxlaw-2804	1162	23	method	method	NOUN
taxlaw-2804	1162	24	,	,	PUNCT
taxlaw-2804	1162	25	then	then	ADV
taxlaw-2804	1162	26	giving	give	VERB
taxlaw-2804	1162	27	taxpayers	taxpayer	NOUN
taxlaw-2804	1162	28	the	the	DET
taxlaw-2804	1162	29	option	option	NOUN
taxlaw-2804	1162	30	to	to	PART
taxlaw-2804	1162	31	elect	elect	VERB
taxlaw-2804	1162	32	the	the	DET
taxlaw-2804	1162	33	traditional	traditional	ADJ
taxlaw-2804	1162	34	method	method	NOUN
taxlaw-2804	1162	35	would	would	AUX
taxlaw-2804	1162	36	reduce	reduce	VERB
taxlaw-2804	1162	37	ex	ex	PRON
taxlaw-2804	1162	38	post	post	NOUN
taxlaw-2804	1162	39	complexity	complexity	NOUN
taxlaw-2804	1162	40	.	.	PUNCT
taxlaw-2804	1163	1	in	in	ADP
taxlaw-2804	1163	2	practice	practice	NOUN
taxlaw-2804	1163	3	,	,	PUNCT
taxlaw-2804	1163	4	however	however	ADV
taxlaw-2804	1163	5	,	,	PUNCT
taxlaw-2804	1163	6	providing	provide	VERB
taxlaw-2804	1163	7	for	for	ADP
taxlaw-2804	1163	8	an	an	DET
taxlaw-2804	1163	9	elective	elective	ADJ
taxlaw-2804	1163	10	regime	regime	NOUN
taxlaw-2804	1163	11	exacerbates	exacerbate	VERB
taxlaw-2804	1163	12	ex	ex	PRON
taxlaw-2804	1163	13	post	post	NOUN
taxlaw-2804	1163	14	complexity	complexity	NOUN
taxlaw-2804	1163	15	because	because	SCONJ
taxlaw-2804	1163	16	not	not	PART
taxlaw-2804	1163	17	only	only	ADV
taxlaw-2804	1163	18	do	do	AUX
taxlaw-2804	1163	19	taxpayers	taxpayer	NOUN
taxlaw-2804	1163	20	(	(	PUNCT
taxlaw-2804	1163	21	or	or	CCONJ
taxlaw-2804	1163	22	more	more	ADV
taxlaw-2804	1163	23	accurately	accurately	ADV
taxlaw-2804	1163	24	,	,	PUNCT
taxlaw-2804	1163	25	their	their	PRON
taxlaw-2804	1163	26	advisors	advisor	NOUN
taxlaw-2804	1163	27	)	)	PUNCT
taxlaw-2804	1163	28	not	not	PART
taxlaw-2804	1163	29	avoid	avoid	VERB
taxlaw-2804	1163	30	the	the	DET
taxlaw-2804	1163	31	work	work	NOUN
taxlaw-2804	1163	32	that	that	PRON
taxlaw-2804	1163	33	would	would	AUX
taxlaw-2804	1163	34	be	be	AUX
taxlaw-2804	1163	35	required	require	VERB
taxlaw-2804	1163	36	to	to	PART
taxlaw-2804	1163	37	compute	compute	VERB
taxlaw-2804	1163	38	results	result	NOUN
taxlaw-2804	1163	39	under	under	ADP
taxlaw-2804	1163	40	the	the	DET
taxlaw-2804	1163	41	remedial	remedial	ADJ
taxlaw-2804	1163	42	method	method	NOUN
taxlaw-2804	1163	43	,	,	PUNCT
taxlaw-2804	1163	44	but	but	CCONJ
taxlaw-2804	1163	45	they	they	PRON
taxlaw-2804	1163	46	also	also	ADV
taxlaw-2804	1163	47	take	take	VERB
taxlaw-2804	1163	48	on	on	ADP
taxlaw-2804	1163	49	the	the	DET
taxlaw-2804	1163	50	work	work	NOUN
taxlaw-2804	1163	51	that	that	PRON
taxlaw-2804	1163	52	would	would	AUX
taxlaw-2804	1163	53	be	be	AUX
taxlaw-2804	1163	54	required	require	VERB
taxlaw-2804	1163	55	to	to	PART
taxlaw-2804	1163	56	compute	compute	VERB
taxlaw-2804	1163	57	results	result	NOUN
taxlaw-2804	1163	58	under	under	ADP
taxlaw-2804	1163	59	the	the	DET
taxlaw-2804	1163	60	traditional	traditional	ADJ
taxlaw-2804	1163	61	method	method	NOUN
taxlaw-2804	1163	62	and	and	CCONJ
taxlaw-2804	1163	63	the	the	DET
taxlaw-2804	1163	64	work	work	NOUN
taxlaw-2804	1163	65	of	of	ADP
taxlaw-2804	1163	66	choosing	choose	VERB
taxlaw-2804	1163	67	between	between	ADP
taxlaw-2804	1163	68	the	the	DET
taxlaw-2804	1163	69	two	two	NUM
taxlaw-2804	1163	70	.	.	PUNCT
taxlaw-2804	1164	1	in	in	ADP
taxlaw-2804	1164	2	other	other	ADJ
taxlaw-2804	1164	3	words	word	NOUN
taxlaw-2804	1164	4	,	,	PUNCT
taxlaw-2804	1164	5	if	if	SCONJ
taxlaw-2804	1164	6	one	one	NUM
taxlaw-2804	1164	7	method	method	NOUN
taxlaw-2804	1164	8	is	be	AUX
taxlaw-2804	1164	9	required	require	VERB
taxlaw-2804	1164	10	,	,	PUNCT
taxlaw-2804	1164	11	partnerships	partnership	NOUN
taxlaw-2804	1164	12	(	(	PUNCT
taxlaw-2804	1164	13	or	or	CCONJ
taxlaw-2804	1164	14	their	their	PRON
taxlaw-2804	1164	15	advisors	advisor	NOUN
taxlaw-2804	1164	16	)	)	PUNCT
taxlaw-2804	1164	17	only	only	ADV
taxlaw-2804	1164	18	need	need	VERB
taxlaw-2804	1164	19	to	to	PART
taxlaw-2804	1164	20	apply	apply	VERB
taxlaw-2804	1164	21	that	that	DET
taxlaw-2804	1164	22	method	method	NOUN
taxlaw-2804	1164	23	.	.	PUNCT
taxlaw-2804	1165	1	if	if	SCONJ
taxlaw-2804	1165	2	multiple	multiple	ADJ
taxlaw-2804	1165	3	methods	method	NOUN
taxlaw-2804	1165	4	are	be	AUX
taxlaw-2804	1165	5	allowed	allow	VERB
taxlaw-2804	1165	6	and	and	CCONJ
taxlaw-2804	1165	7	if	if	SCONJ
taxlaw-2804	1165	8	partnerships	partnership	NOUN
taxlaw-2804	1165	9	desire	desire	VERB
taxlaw-2804	1165	10	to	to	PART
taxlaw-2804	1165	11	make	make	VERB
taxlaw-2804	1165	12	an	an	DET
taxlaw-2804	1165	13	informed	informed	ADJ
taxlaw-2804	1165	14	choice	choice	NOUN
taxlaw-2804	1165	15	about	about	ADP
taxlaw-2804	1165	16	which	which	DET
taxlaw-2804	1165	17	method	method	NOUN
taxlaw-2804	1165	18	to	to	PART
taxlaw-2804	1165	19	use	use	VERB
taxlaw-2804	1165	20	,	,	PUNCT
taxlaw-2804	1165	21	partnerships	partnership	NOUN
taxlaw-2804	1165	22	(	(	PUNCT
taxlaw-2804	1165	23	or	or	CCONJ
taxlaw-2804	1165	24	their	their	PRON
taxlaw-2804	1165	25	advisors	advisor	NOUN
taxlaw-2804	1165	26	)	)	PUNCT
taxlaw-2804	1165	27	need	need	VERB
taxlaw-2804	1165	28	to	to	PART
taxlaw-2804	1165	29	understand	understand	VERB
taxlaw-2804	1165	30	how	how	SCONJ
taxlaw-2804	1165	31	all	all	PRON
taxlaw-2804	1165	32	of	of	ADP
taxlaw-2804	1165	33	the	the	DET
taxlaw-2804	1165	34	methods	method	NOUN
taxlaw-2804	1165	35	operate	operate	VERB
taxlaw-2804	1165	36	in	in	ADP
taxlaw-2804	1165	37	order	order	NOUN
taxlaw-2804	1165	38	to	to	PART
taxlaw-2804	1165	39	select	select	VERB
taxlaw-2804	1165	40	the	the	DET
taxlaw-2804	1165	41	method	method	NOUN
taxlaw-2804	1165	42	under	under	ADP
taxlaw-2804	1165	43	which	which	PRON
taxlaw-2804	1165	44	the	the	DET
taxlaw-2804	1165	45	results	result	NOUN
taxlaw-2804	1165	46	will	will	AUX
taxlaw-2804	1165	47	be	be	AUX
taxlaw-2804	1165	48	reported	report	VERB
taxlaw-2804	1165	49	.	.	PUNCT
taxlaw-2804	1166	1	150	150	NUM
taxlaw-2804	1166	2	furthermore	furthermore	ADV
taxlaw-2804	1166	3	,	,	PUNCT
taxlaw-2804	1166	4	under	under	ADP
taxlaw-2804	1166	5	an	an	DET
taxlaw-2804	1166	6	elective	elective	ADJ
taxlaw-2804	1166	7	regime	regime	NOUN
taxlaw-2804	1166	8	,	,	PUNCT
taxlaw-2804	1166	9	the	the	DET
taxlaw-2804	1166	10	service	service	NOUN
taxlaw-2804	1166	11	must	must	AUX
taxlaw-2804	1166	12	devote	devote	VERB
taxlaw-2804	1166	13	resources	resource	NOUN
taxlaw-2804	1166	14	necessary	necessary	ADJ
taxlaw-2804	1166	15	to	to	PART
taxlaw-2804	1166	16	cope	cope	VERB
taxlaw-2804	1166	17	with	with	ADP
taxlaw-2804	1166	18	taxpayers	taxpayer	NOUN
taxlaw-2804	1166	19	using	use	VERB
taxlaw-2804	1166	20	different	different	ADJ
taxlaw-2804	1166	21	methods	method	NOUN
taxlaw-2804	1166	22	rather	rather	ADV
taxlaw-2804	1166	23	than	than	ADP
taxlaw-2804	1166	24	one	one	NUM
taxlaw-2804	1166	25	method	method	NOUN
taxlaw-2804	1166	26	.	.	PUNCT
taxlaw-2804	1167	1	the	the	DET
taxlaw-2804	1167	2	conclusion	conclusion	NOUN
taxlaw-2804	1167	3	that	that	SCONJ
taxlaw-2804	1167	4	the	the	DET
taxlaw-2804	1167	5	elective	elective	ADJ
taxlaw-2804	1167	6	regime	regime	NOUN
taxlaw-2804	1167	7	does	do	AUX
taxlaw-2804	1167	8	not	not	PART
taxlaw-2804	1167	9	produce	produce	VERB
taxlaw-2804	1167	10	simplification	simplification	NOUN
taxlaw-2804	1167	11	can	can	AUX
taxlaw-2804	1167	12	be	be	AUX
taxlaw-2804	1167	13	more	more	ADV
taxlaw-2804	1167	14	fully	fully	ADV
taxlaw-2804	1167	15	illustrated	illustrate	VERB
taxlaw-2804	1167	16	in	in	ADP
taxlaw-2804	1167	17	the	the	DET
taxlaw-2804	1167	18	context	context	NOUN
taxlaw-2804	1167	19	of	of	ADP
taxlaw-2804	1167	20	§	§	PROPN
taxlaw-2804	1167	21	704(c	704(c	PROPN
taxlaw-2804	1167	22	)	)	PUNCT
taxlaw-2804	1167	23	and	and	CCONJ
taxlaw-2804	1167	24	§	§	PROPN
taxlaw-2804	1167	25	754	754	NUM
taxlaw-2804	1167	26	.	.	PUNCT
taxlaw-2804	1167	27	a.	a.	NOUN
taxlaw-2804	1167	28	section	section	NOUN
taxlaw-2804	1167	29	704(c	704(c	PROPN
taxlaw-2804	1167	30	)	)	PUNCT
taxlaw-2804	1167	31	it	it	PRON
taxlaw-2804	1167	32	is	be	AUX
taxlaw-2804	1167	33	possible	possible	ADJ
taxlaw-2804	1167	34	to	to	PART
taxlaw-2804	1167	35	imagine	imagine	VERB
taxlaw-2804	1167	36	a	a	DET
taxlaw-2804	1167	37	scenario	scenario	NOUN
taxlaw-2804	1167	38	under	under	ADP
taxlaw-2804	1167	39	which	which	PRON
taxlaw-2804	1167	40	the	the	DET
taxlaw-2804	1167	41	elective	elective	ADJ
taxlaw-2804	1167	42	regime	regime	NOUN
taxlaw-2804	1167	43	would	would	AUX
taxlaw-2804	1167	44	produce	produce	VERB
taxlaw-2804	1167	45	simplification	simplification	NOUN
taxlaw-2804	1167	46	,	,	PUNCT
taxlaw-2804	1167	47	if	if	SCONJ
taxlaw-2804	1167	48	the	the	DET
taxlaw-2804	1167	49	computational	computational	ADJ
taxlaw-2804	1167	50	difficulty	difficulty	NOUN
taxlaw-2804	1167	51	associated	associate	VERB
taxlaw-2804	1167	52	with	with	ADP
taxlaw-2804	1167	53	the	the	DET
taxlaw-2804	1167	54	traditional	traditional	ADJ
taxlaw-2804	1167	55	method	method	NOUN
taxlaw-2804	1167	56	truly	truly	ADV
taxlaw-2804	1167	57	was	be	AUX
taxlaw-2804	1167	58	lower	low	ADJ
taxlaw-2804	1167	59	than	than	ADP
taxlaw-2804	1167	60	the	the	DET
taxlaw-2804	1167	61	computational	computational	ADJ
taxlaw-2804	1167	62	difficulty	difficulty	NOUN
taxlaw-2804	1167	63	associated	associate	VERB
taxlaw-2804	1167	64	with	with	ADP
taxlaw-2804	1167	65	the	the	DET
taxlaw-2804	1167	66	remedial	remedial	ADJ
taxlaw-2804	1167	67	method	method	NOUN
taxlaw-2804	1167	68	.	.	PUNCT
taxlaw-2804	1168	1	in	in	ADP
taxlaw-2804	1168	2	particular	particular	ADJ
taxlaw-2804	1168	3	,	,	PUNCT
taxlaw-2804	1168	4	one	one	PRON
taxlaw-2804	1168	5	might	might	AUX
taxlaw-2804	1168	6	imagine	imagine	VERB
taxlaw-2804	1168	7	that	that	SCONJ
taxlaw-2804	1168	8	a	a	DET
taxlaw-2804	1168	9	partnership	partnership	NOUN
taxlaw-2804	1168	10	that	that	SCONJ
taxlaw-2804	1168	11	values	value	VERB
taxlaw-2804	1168	12	simplification	simplification	NOUN
taxlaw-2804	1168	13	over	over	ADP
taxlaw-2804	1168	14	the	the	DET
taxlaw-2804	1168	15	possibility	possibility	NOUN
taxlaw-2804	1168	16	of	of	ADP
taxlaw-2804	1168	17	achieving	achieve	VERB
taxlaw-2804	1168	18	an	an	DET
taxlaw-2804	1168	19	optimal	optimal	ADJ
taxlaw-2804	1168	20	tax	tax	NOUN
taxlaw-2804	1168	21	outcome	outcome	NOUN
taxlaw-2804	1168	22	would	would	AUX
taxlaw-2804	1168	23	attain	attain	VERB
taxlaw-2804	1168	24	simplicity	simplicity	NOUN
taxlaw-2804	1168	25	by	by	ADP
taxlaw-2804	1168	26	automatically	automatically	ADV
taxlaw-2804	1168	27	opting	opt	VERB
taxlaw-2804	1168	28	for	for	ADP
taxlaw-2804	1168	29	the	the	DET
taxlaw-2804	1168	30	traditional	traditional	ADJ
taxlaw-2804	1168	31	method	method	NOUN
taxlaw-2804	1168	32	,	,	PUNCT
taxlaw-2804	1168	33	if	if	SCONJ
taxlaw-2804	1168	34	it	it	PRON
taxlaw-2804	1168	35	were	be	AUX
taxlaw-2804	1168	36	associated	associate	VERB
taxlaw-2804	1168	37	with	with	ADP
taxlaw-2804	1168	38	lower	low	ADJ
taxlaw-2804	1168	39	computational	computational	ADJ
taxlaw-2804	1168	40	difficulty	difficulty	NOUN
taxlaw-2804	1168	41	,	,	PUNCT
taxlaw-2804	1168	42	rather	rather	ADV
taxlaw-2804	1168	43	than	than	ADP
taxlaw-2804	1168	44	analyzing	analyze	VERB
taxlaw-2804	1168	45	the	the	DET
taxlaw-2804	1168	46	results	result	NOUN
taxlaw-2804	1168	47	under	under	ADP
taxlaw-2804	1168	48	all	all	DET
taxlaw-2804	1168	49	possible	possible	ADJ
taxlaw-2804	1168	50	methods	method	NOUN
taxlaw-2804	1168	51	.	.	PUNCT
taxlaw-2804	1169	1	however	however	ADV
taxlaw-2804	1169	2	,	,	PUNCT
taxlaw-2804	1169	3	as	as	ADP
taxlaw-2804	1169	4	a	a	DET
taxlaw-2804	1169	5	practical	practical	ADJ
taxlaw-2804	1169	6	matter	matter	NOUN
taxlaw-2804	1169	7	,	,	PUNCT
taxlaw-2804	1169	8	this	this	DET
taxlaw-2804	1169	9	scenario	scenario	NOUN
taxlaw-2804	1169	10	is	be	AUX
taxlaw-2804	1169	11	highly	highly	ADV
taxlaw-2804	1169	12	unlikely	unlikely	ADJ
taxlaw-2804	1169	13	to	to	PART
taxlaw-2804	1169	14	occur	occur	VERB
taxlaw-2804	1169	15	.	.	PUNCT
taxlaw-2804	1170	1	first	first	ADV
taxlaw-2804	1170	2	,	,	PUNCT
taxlaw-2804	1170	3	properly	properly	ADV
taxlaw-2804	1170	4	reporting	report	VERB
taxlaw-2804	1170	5	tax	tax	NOUN
taxlaw-2804	1170	6	consequences	consequence	NOUN
taxlaw-2804	1170	7	that	that	PRON
taxlaw-2804	1170	8	follow	follow	VERB
taxlaw-2804	1170	9	under	under	ADP
taxlaw-2804	1170	10	the	the	DET
taxlaw-2804	1170	11	traditional	traditional	ADJ
taxlaw-2804	1170	12	method	method	NOUN
taxlaw-2804	1170	13	(	(	PUNCT
taxlaw-2804	1170	14	like	like	ADP
taxlaw-2804	1170	15	many	many	ADJ
taxlaw-2804	1170	16	other	other	ADJ
taxlaw-2804	1170	17	aspects	aspect	NOUN
taxlaw-2804	1170	18	of	of	ADP
taxlaw-2804	1170	19	partnership	partnership	NOUN
taxlaw-2804	1170	20	tax	tax	NOUN
taxlaw-2804	1170	21	law	law	NOUN
taxlaw-2804	1170	22	)	)	PUNCT
taxlaw-2804	1170	23	requires	require	VERB
taxlaw-2804	1170	24	sufficient	sufficient	ADJ
taxlaw-2804	1170	25	technical	technical	ADJ
taxlaw-2804	1170	26	expertise	expertise	NOUN
taxlaw-2804	1170	27	such	such	ADJ
taxlaw-2804	1170	28	that	that	SCONJ
taxlaw-2804	1170	29	it	it	PRON
taxlaw-2804	1170	30	is	be	AUX
taxlaw-2804	1170	31	unlikely	unlikely	ADJ
taxlaw-2804	1170	32	that	that	SCONJ
taxlaw-2804	1170	33	an	an	DET
taxlaw-2804	1170	34	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1170	35	partnership	partnership	NOUN
taxlaw-2804	1170	36	would	would	AUX
taxlaw-2804	1170	37	apply	apply	VERB
taxlaw-2804	1170	38	the	the	DET
taxlaw-2804	1170	39	traditional	traditional	ADJ
taxlaw-2804	1170	40	method	method	NOUN
taxlaw-2804	1170	41	without	without	ADP
taxlaw-2804	1170	42	accounting	account	VERB
taxlaw-2804	1170	43	or	or	CCONJ
taxlaw-2804	1170	44	legal	legal	ADJ
taxlaw-2804	1170	45	assistance	assistance	NOUN
taxlaw-2804	1170	46	.	.	PUNCT
taxlaw-2804	1171	1	second	second	ADJ
taxlaw-2804	1171	2	,	,	PUNCT
taxlaw-2804	1171	3	once	once	ADV
taxlaw-2804	1171	4	an	an	DET
taxlaw-2804	1171	5	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1171	6	partnership	partnership	NOUN
taxlaw-2804	1171	7	seeks	seek	VERB
taxlaw-2804	1171	8	accounting	accounting	NOUN
taxlaw-2804	1171	9	or	or	CCONJ
taxlaw-2804	1171	10	legal	legal	ADJ
taxlaw-2804	1171	11	advice	advice	NOUN
taxlaw-2804	1171	12	,	,	PUNCT
taxlaw-2804	1171	13	it	it	PRON
taxlaw-2804	1171	14	is	be	AUX
taxlaw-2804	1171	15	likely	likely	ADJ
taxlaw-2804	1171	16	that	that	SCONJ
taxlaw-2804	1171	17	the	the	DET
taxlaw-2804	1171	18	accountant	accountant	NOUN
taxlaw-2804	1171	19	or	or	CCONJ
taxlaw-2804	1171	20	lawyer	lawyer	NOUN
taxlaw-2804	1171	21	will	will	AUX
taxlaw-2804	1171	22	analyze	analyze	VERB
taxlaw-2804	1171	23	the	the	DET
taxlaw-2804	1171	24	impact	impact	NOUN
taxlaw-2804	1171	25	of	of	ADP
taxlaw-2804	1171	26	all	all	DET
taxlaw-2804	1171	27	available	available	ADJ
taxlaw-2804	1171	28	methods	method	NOUN
taxlaw-2804	1171	29	.	.	PUNCT
taxlaw-2804	1172	1	for	for	ADP
taxlaw-2804	1172	2	one	one	NUM
taxlaw-2804	1172	3	thing	thing	NOUN
taxlaw-2804	1172	4	,	,	PUNCT
taxlaw-2804	1172	5	the	the	DET
taxlaw-2804	1172	6	expert	expert	NOUN
taxlaw-2804	1172	7	may	may	AUX
taxlaw-2804	1172	8	be	be	AUX
taxlaw-2804	1172	9	aware	aware	ADJ
taxlaw-2804	1172	10	of	of	ADP
taxlaw-2804	1172	11	the	the	DET
taxlaw-2804	1172	12	fact	fact	NOUN
taxlaw-2804	1172	13	that	that	SCONJ
taxlaw-2804	1172	14	reporting	report	VERB
taxlaw-2804	1172	15	under	under	ADP
taxlaw-2804	1172	16	the	the	DET
taxlaw-2804	1172	17	remedial	remedial	ADJ
taxlaw-2804	1172	18	method	method	NOUN
taxlaw-2804	1172	19	is	be	AUX
taxlaw-2804	1172	20	no	no	PRON
taxlaw-2804	1172	21	more	more	ADV
taxlaw-2804	1172	22	difficult	difficult	ADJ
taxlaw-2804	1172	23	than	than	ADP
taxlaw-2804	1172	24	doing	do	VERB
taxlaw-2804	1172	25	so	so	ADV
taxlaw-2804	1172	26	under	under	ADP
taxlaw-2804	1172	27	the	the	DET
taxlaw-2804	1172	28	traditional	traditional	ADJ
taxlaw-2804	1172	29	method	method	NOUN
taxlaw-2804	1172	30	,	,	PUNCT
taxlaw-2804	1172	31	so	so	CCONJ
taxlaw-2804	1172	32	the	the	DET
taxlaw-2804	1172	33	remedial	remedial	ADJ
taxlaw-2804	1172	34	method	method	NOUN
taxlaw-2804	1172	35	should	should	AUX
taxlaw-2804	1172	36	not	not	PART
taxlaw-2804	1172	37	be	be	AUX
taxlaw-2804	1172	38	discarded	discard	VERB
taxlaw-2804	1172	39	out	out	ADP
taxlaw-2804	1172	40	of	of	ADP
taxlaw-2804	1172	41	hand	hand	NOUN
taxlaw-2804	1172	42	.	.	PUNCT
taxlaw-2804	1173	1	for	for	ADP
taxlaw-2804	1173	2	another	another	PRON
taxlaw-2804	1173	3	,	,	PUNCT
taxlaw-2804	1173	4	the	the	DET
taxlaw-2804	1173	5	expert	expert	NOUN
taxlaw-2804	1173	6	may	may	AUX
taxlaw-2804	1173	7	be	be	AUX
taxlaw-2804	1173	8	motivated	motivate	VERB
taxlaw-2804	1173	9	by	by	ADP
taxlaw-2804	1173	10	other	other	ADJ
taxlaw-2804	1173	11	factors	factor	NOUN
taxlaw-2804	1173	12	such	such	ADJ
taxlaw-2804	1173	13	as	as	ADP
taxlaw-2804	1173	14	a	a	DET
taxlaw-2804	1173	15	concern	concern	NOUN
taxlaw-2804	1173	16	that	that	SCONJ
taxlaw-2804	1173	17	a	a	DET
taxlaw-2804	1173	18	failure	failure	NOUN
taxlaw-2804	1173	19	to	to	PART
taxlaw-2804	1173	20	provide	provide	VERB
taxlaw-2804	1173	21	advice	advice	NOUN
taxlaw-2804	1173	22	about	about	ADP
taxlaw-2804	1173	23	all	all	PRON
taxlaw-2804	1173	24	realistic	realistic	ADJ
taxlaw-2804	1173	25	,	,	PUNCT
taxlaw-2804	1173	26	available	available	ADJ
taxlaw-2804	1173	27	options	option	NOUN
taxlaw-2804	1173	28	could	could	AUX
taxlaw-2804	1173	29	lead	lead	VERB
taxlaw-2804	1173	30	to	to	ADP
taxlaw-2804	1173	31	the	the	DET
taxlaw-2804	1173	32	risk	risk	NOUN
taxlaw-2804	1173	33	of	of	ADP
taxlaw-2804	1173	34	a	a	DET
taxlaw-2804	1173	35	malpractice	malpractice	NOUN
taxlaw-2804	1173	36	claim	claim	NOUN
taxlaw-2804	1173	37	.	.	PUNCT
taxlaw-2804	1174	1	149	149	NUM
taxlaw-2804	1174	2	see	see	VERB
taxlaw-2804	1174	3	supra	supra	PROPN
taxlaw-2804	1174	4	notes	note	VERB
taxlaw-2804	1174	5	124	124	NUM
taxlaw-2804	1174	6	-	-	SYM
taxlaw-2804	1174	7	130	130	NUM
taxlaw-2804	1174	8	and	and	CCONJ
taxlaw-2804	1174	9	accompanying	accompany	VERB
taxlaw-2804	1174	10	text	text	NOUN
taxlaw-2804	1174	11	.	.	PUNCT
taxlaw-2804	1175	1	150	150	NUM
taxlaw-2804	1175	2	this	this	DET
taxlaw-2804	1175	3	concern	concern	NOUN
taxlaw-2804	1175	4	is	be	AUX
taxlaw-2804	1175	5	true	true	ADJ
taxlaw-2804	1175	6	of	of	ADP
taxlaw-2804	1175	7	many	many	ADJ
taxlaw-2804	1175	8	explicit	explicit	ADJ
taxlaw-2804	1175	9	elections	election	NOUN
taxlaw-2804	1175	10	that	that	PRON
taxlaw-2804	1175	11	affect	affect	VERB
taxlaw-2804	1175	12	tax	tax	NOUN
taxlaw-2804	1175	13	consequences	consequence	NOUN
taxlaw-2804	1175	14	.	.	PUNCT
taxlaw-2804	1176	1	see	see	VERB
taxlaw-2804	1176	2	supra	supra	PROPN
taxlaw-2804	1176	3	note	note	PROPN
taxlaw-2804	1177	1	143	143	NUM
taxlaw-2804	1177	2	.	.	PROPN
taxlaw-2804	1177	3	298	298	NUM
taxlaw-2804	1177	4	columbia	columbia	PROPN
taxlaw-2804	1177	5	journal	journal	PROPN
taxlaw-2804	1177	6	of	of	ADP
taxlaw-2804	1177	7	tax	tax	NOUN
taxlaw-2804	1177	8	law	law	NOUN
taxlaw-2804	1177	9	[	[	X
taxlaw-2804	1177	10	vol.2:247	vol.2:247	PROPN
taxlaw-2804	1177	11	b.	b.	PROPN
taxlaw-2804	1177	12	section	section	NOUN
taxlaw-2804	1177	13	754	754	NUM
taxlaw-2804	1177	14	as	as	SCONJ
taxlaw-2804	1177	15	is	be	AUX
taxlaw-2804	1177	16	the	the	DET
taxlaw-2804	1177	17	case	case	NOUN
taxlaw-2804	1177	18	regarding	regard	VERB
taxlaw-2804	1177	19	§	§	PROPN
taxlaw-2804	1177	20	704(c	704(c	PROPN
taxlaw-2804	1177	21	)	)	PUNCT
taxlaw-2804	1177	22	,	,	PUNCT
taxlaw-2804	1177	23	an	an	DET
taxlaw-2804	1177	24	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1177	25	partnership	partnership	NOUN
taxlaw-2804	1177	26	may	may	AUX
taxlaw-2804	1177	27	rely	rely	VERB
taxlaw-2804	1177	28	on	on	ADP
taxlaw-2804	1177	29	an	an	DET
taxlaw-2804	1177	30	expert	expert	NOUN
taxlaw-2804	1177	31	to	to	PART
taxlaw-2804	1177	32	analyze	analyze	VERB
taxlaw-2804	1177	33	the	the	DET
taxlaw-2804	1177	34	question	question	NOUN
taxlaw-2804	1177	35	of	of	ADP
taxlaw-2804	1177	36	whether	whether	SCONJ
taxlaw-2804	1177	37	or	or	CCONJ
taxlaw-2804	1177	38	not	not	PART
taxlaw-2804	1177	39	to	to	PART
taxlaw-2804	1177	40	make	make	VERB
taxlaw-2804	1177	41	a	a	DET
taxlaw-2804	1177	42	§	§	ADJ
taxlaw-2804	1177	43	754	754	NUM
taxlaw-2804	1177	44	election	election	NOUN
taxlaw-2804	1177	45	.	.	PUNCT
taxlaw-2804	1178	1	151	151	NUM
taxlaw-2804	1178	2	in	in	ADP
taxlaw-2804	1178	3	order	order	NOUN
taxlaw-2804	1178	4	to	to	PART
taxlaw-2804	1178	5	mitigate	mitigate	VERB
taxlaw-2804	1178	6	the	the	DET
taxlaw-2804	1178	7	risk	risk	NOUN
taxlaw-2804	1178	8	of	of	ADP
taxlaw-2804	1178	9	a	a	DET
taxlaw-2804	1178	10	malpractice	malpractice	NOUN
taxlaw-2804	1178	11	claim	claim	NOUN
taxlaw-2804	1178	12	,	,	PUNCT
taxlaw-2804	1178	13	for	for	ADP
taxlaw-2804	1178	14	example	example	NOUN
taxlaw-2804	1178	15	,	,	PUNCT
taxlaw-2804	1178	16	the	the	DET
taxlaw-2804	1178	17	expert	expert	NOUN
taxlaw-2804	1178	18	likely	likely	ADV
taxlaw-2804	1178	19	assesses	assess	VERB
taxlaw-2804	1178	20	both	both	DET
taxlaw-2804	1178	21	options	option	NOUN
taxlaw-2804	1178	22	.	.	PUNCT
taxlaw-2804	1179	1	152	152	NUM
taxlaw-2804	1179	2	2	2	NUM
taxlaw-2804	1179	3	.	.	PUNCT
taxlaw-2804	1180	1	the	the	DET
taxlaw-2804	1180	2	proposed	propose	VERB
taxlaw-2804	1180	3	reforms	reform	NOUN
taxlaw-2804	1180	4	would	would	AUX
taxlaw-2804	1180	5	make	make	VERB
taxlaw-2804	1180	6	the	the	DET
taxlaw-2804	1180	7	law	law	NOUN
taxlaw-2804	1180	8	shorter	short	ADJ
taxlaw-2804	1180	9	.	.	PUNCT
taxlaw-2804	1181	1	regarding	regard	VERB
taxlaw-2804	1181	2	length	length	NOUN
taxlaw-2804	1181	3	,	,	PUNCT
taxlaw-2804	1181	4	as	as	SCONJ
taxlaw-2804	1181	5	discussed	discuss	VERB
taxlaw-2804	1181	6	above	above	ADV
taxlaw-2804	1181	7	,	,	PUNCT
taxlaw-2804	1181	8	153	153	NUM
taxlaw-2804	1181	9	requiring	require	VERB
taxlaw-2804	1181	10	all	all	DET
taxlaw-2804	1181	11	partnerships	partnership	NOUN
taxlaw-2804	1181	12	to	to	PART
taxlaw-2804	1181	13	use	use	VERB
taxlaw-2804	1181	14	the	the	DET
taxlaw-2804	1181	15	remedial	remedial	ADJ
taxlaw-2804	1181	16	method	method	NOUN
taxlaw-2804	1181	17	and	and	CCONJ
taxlaw-2804	1181	18	requiring	require	VERB
taxlaw-2804	1181	19	all	all	DET
taxlaw-2804	1181	20	partnerships	partnership	NOUN
taxlaw-2804	1181	21	to	to	PART
taxlaw-2804	1181	22	make	make	VERB
taxlaw-2804	1181	23	basis	basis	NOUN
taxlaw-2804	1181	24	adjustments	adjustment	NOUN
taxlaw-2804	1181	25	in	in	ADP
taxlaw-2804	1181	26	all	all	DET
taxlaw-2804	1181	27	cases	case	NOUN
taxlaw-2804	1181	28	would	would	AUX
taxlaw-2804	1181	29	reduce	reduce	VERB
taxlaw-2804	1181	30	the	the	DET
taxlaw-2804	1181	31	length	length	NOUN
taxlaw-2804	1181	32	of	of	ADP
taxlaw-2804	1181	33	applicable	applicable	ADJ
taxlaw-2804	1181	34	statutes	statute	NOUN
taxlaw-2804	1181	35	and	and	CCONJ
taxlaw-2804	1181	36	regulations	regulation	NOUN
taxlaw-2804	1181	37	.	.	PUNCT
taxlaw-2804	1182	1	thus	thus	ADV
taxlaw-2804	1182	2	,	,	PUNCT
taxlaw-2804	1182	3	the	the	DET
taxlaw-2804	1182	4	proposed	propose	VERB
taxlaw-2804	1182	5	reforms	reform	NOUN
taxlaw-2804	1182	6	would	would	AUX
taxlaw-2804	1182	7	reduce	reduce	VERB
taxlaw-2804	1182	8	ex	ex	PRON
taxlaw-2804	1182	9	post	post	NOUN
taxlaw-2804	1182	10	complexity	complexity	NOUN
taxlaw-2804	1182	11	by	by	ADP
taxlaw-2804	1182	12	shortening	shorten	VERB
taxlaw-2804	1182	13	applicable	applicable	ADJ
taxlaw-2804	1182	14	law	law	NOUN
taxlaw-2804	1182	15	that	that	PRON
taxlaw-2804	1182	16	must	must	AUX
taxlaw-2804	1182	17	be	be	AUX
taxlaw-2804	1182	18	analyzed	analyze	VERB
taxlaw-2804	1182	19	by	by	ADP
taxlaw-2804	1182	20	persons	person	NOUN
taxlaw-2804	1182	21	in	in	ADP
taxlaw-2804	1182	22	order	order	NOUN
taxlaw-2804	1182	23	to	to	PART
taxlaw-2804	1182	24	properly	properly	ADV
taxlaw-2804	1182	25	report	report	VERB
taxlaw-2804	1182	26	tax	tax	NOUN
taxlaw-2804	1182	27	consequences	consequence	NOUN
taxlaw-2804	1182	28	.	.	PUNCT
taxlaw-2804	1183	1	3	3	X
taxlaw-2804	1183	2	.	.	X
taxlaw-2804	1183	3	the	the	DET
taxlaw-2804	1183	4	proposed	propose	VERB
taxlaw-2804	1183	5	reforms	reform	NOUN
taxlaw-2804	1183	6	would	would	AUX
taxlaw-2804	1183	7	not	not	PART
taxlaw-2804	1183	8	make	make	VERB
taxlaw-2804	1183	9	the	the	DET
taxlaw-2804	1183	10	applicable	applicable	ADJ
taxlaw-2804	1183	11	rules	rule	NOUN
taxlaw-2804	1183	12	meaningfully	meaningfully	ADV
taxlaw-2804	1183	13	more	more	ADV
taxlaw-2804	1183	14	technical	technical	ADJ
taxlaw-2804	1183	15	.	.	PUNCT
taxlaw-2804	1184	1	regarding	regard	VERB
taxlaw-2804	1184	2	the	the	DET
taxlaw-2804	1184	3	technical	technical	ADJ
taxlaw-2804	1184	4	nature	nature	NOUN
taxlaw-2804	1184	5	of	of	ADP
taxlaw-2804	1184	6	rules	rule	NOUN
taxlaw-2804	1184	7	,	,	PUNCT
taxlaw-2804	1184	8	the	the	DET
taxlaw-2804	1184	9	remedial	remedial	ADJ
taxlaw-2804	1184	10	method	method	NOUN
taxlaw-2804	1184	11	may	may	AUX
taxlaw-2804	1184	12	be	be	AUX
taxlaw-2804	1184	13	slightly	slightly	ADV
taxlaw-2804	1184	14	more	more	ADV
taxlaw-2804	1184	15	computationally	computationally	ADV
taxlaw-2804	1184	16	difficult	difficult	ADJ
taxlaw-2804	1184	17	than	than	ADP
taxlaw-2804	1184	18	the	the	DET
taxlaw-2804	1184	19	traditional	traditional	ADJ
taxlaw-2804	1184	20	method	method	NOUN
taxlaw-2804	1184	21	in	in	SCONJ
taxlaw-2804	1184	22	that	that	SCONJ
taxlaw-2804	1184	23	it	it	PRON
taxlaw-2804	1184	24	can	can	AUX
taxlaw-2804	1184	25	involve	involve	VERB
taxlaw-2804	1184	26	more	more	ADJ
taxlaw-2804	1184	27	extensive	extensive	ADJ
taxlaw-2804	1184	28	bookkeeping	bookkeeping	NOUN
taxlaw-2804	1184	29	.	.	PUNCT
taxlaw-2804	1185	1	making	make	VERB
taxlaw-2804	1185	2	basis	basis	NOUN
taxlaw-2804	1185	3	adjustments	adjustment	NOUN
taxlaw-2804	1185	4	is	be	AUX
taxlaw-2804	1185	5	,	,	PUNCT
taxlaw-2804	1185	6	admittedly	admittedly	ADV
taxlaw-2804	1185	7	,	,	PUNCT
taxlaw-2804	1185	8	more	more	ADV
taxlaw-2804	1185	9	computationally	computationally	ADV
taxlaw-2804	1185	10	difficult	difficult	ADJ
taxlaw-2804	1185	11	than	than	ADP
taxlaw-2804	1185	12	not	not	PART
taxlaw-2804	1185	13	making	make	VERB
taxlaw-2804	1185	14	basis	basis	NOUN
taxlaw-2804	1185	15	adjustments	adjustment	NOUN
taxlaw-2804	1185	16	.	.	PUNCT
taxlaw-2804	1186	1	however	however	ADV
taxlaw-2804	1186	2	,	,	PUNCT
taxlaw-2804	1186	3	with	with	ADP
taxlaw-2804	1186	4	respect	respect	NOUN
taxlaw-2804	1186	5	to	to	ADP
taxlaw-2804	1186	6	ex	ex	ADJ
taxlaw-2804	1186	7	post	post	NOUN
taxlaw-2804	1186	8	complexity	complexity	NOUN
taxlaw-2804	1186	9	,	,	PUNCT
taxlaw-2804	1186	10	these	these	DET
taxlaw-2804	1186	11	effects	effect	NOUN
taxlaw-2804	1186	12	are	be	AUX
taxlaw-2804	1186	13	mitigated	mitigate	VERB
taxlaw-2804	1186	14	because	because	SCONJ
taxlaw-2804	1186	15	any	any	DET
taxlaw-2804	1186	16	additional	additional	ADJ
taxlaw-2804	1186	17	computations	computation	NOUN
taxlaw-2804	1186	18	can	can	AUX
taxlaw-2804	1186	19	be	be	AUX
taxlaw-2804	1186	20	automated	automate	VERB
taxlaw-2804	1186	21	.	.	PUNCT
taxlaw-2804	1187	1	likely	likely	ADV
taxlaw-2804	1187	2	,	,	PUNCT
taxlaw-2804	1187	3	the	the	DET
taxlaw-2804	1187	4	fact	fact	NOUN
taxlaw-2804	1187	5	that	that	SCONJ
taxlaw-2804	1187	6	any	any	DET
taxlaw-2804	1187	7	computations	computation	NOUN
taxlaw-2804	1187	8	can	can	AUX
taxlaw-2804	1187	9	now	now	ADV
taxlaw-2804	1187	10	be	be	AUX
taxlaw-2804	1187	11	automated	automate	VERB
taxlaw-2804	1187	12	through	through	ADP
taxlaw-2804	1187	13	the	the	DET
taxlaw-2804	1187	14	use	use	NOUN
taxlaw-2804	1187	15	of	of	ADP
taxlaw-2804	1187	16	computer	computer	NOUN
taxlaw-2804	1187	17	programs	program	NOUN
taxlaw-2804	1187	18	is	be	AUX
taxlaw-2804	1187	19	a	a	DET
taxlaw-2804	1187	20	fact	fact	NOUN
taxlaw-2804	1187	21	that	that	SCONJ
taxlaw-2804	1187	22	the	the	DET
taxlaw-2804	1187	23	senate	senate	PROPN
taxlaw-2804	1187	24	had	have	AUX
taxlaw-2804	1187	25	in	in	ADP
taxlaw-2804	1187	26	mind	mind	NOUN
taxlaw-2804	1187	27	when	when	SCONJ
taxlaw-2804	1187	28	it	it	PRON
taxlaw-2804	1187	29	stated	state	VERB
taxlaw-2804	1187	30	that	that	SCONJ
taxlaw-2804	1187	31	the	the	DET
taxlaw-2804	1187	32	elective	elective	ADJ
taxlaw-2804	1187	33	nature	nature	NOUN
taxlaw-2804	1187	34	of	of	ADP
taxlaw-2804	1187	35	basis	basis	NOUN
taxlaw-2804	1187	36	adjustments	adjustment	NOUN
taxlaw-2804	1187	37	is	be	AUX
taxlaw-2804	1187	38	“	"	PUNCT
taxlaw-2804	1187	39	anachronistic	anachronistic	ADJ
taxlaw-2804	1187	40	.	.	PUNCT
taxlaw-2804	1187	41	”	"	PUNCT
taxlaw-2804	1188	1	154	154	NUM
taxlaw-2804	1188	2	thus	thus	ADV
taxlaw-2804	1188	3	,	,	PUNCT
taxlaw-2804	1188	4	the	the	DET
taxlaw-2804	1188	5	proposed	propose	VERB
taxlaw-2804	1188	6	reforms	reform	NOUN
taxlaw-2804	1188	7	would	would	AUX
taxlaw-2804	1188	8	not	not	PART
taxlaw-2804	1188	9	increase	increase	VERB
taxlaw-2804	1188	10	the	the	DET
taxlaw-2804	1188	11	technical	technical	ADJ
taxlaw-2804	1188	12	nature	nature	NOUN
taxlaw-2804	1188	13	of	of	ADP
taxlaw-2804	1188	14	rules	rule	NOUN
taxlaw-2804	1188	15	in	in	ADP
taxlaw-2804	1188	16	a	a	DET
taxlaw-2804	1188	17	way	way	NOUN
taxlaw-2804	1188	18	that	that	PRON
taxlaw-2804	1188	19	meaningfully	meaningfully	ADV
taxlaw-2804	1188	20	increases	increase	VERB
taxlaw-2804	1188	21	ex	ex	PRON
taxlaw-2804	1188	22	post	post	NOUN
taxlaw-2804	1188	23	complexity	complexity	NOUN
taxlaw-2804	1188	24	.	.	PUNCT
taxlaw-2804	1189	1	151	151	NUM
taxlaw-2804	1189	2	the	the	DET
taxlaw-2804	1189	3	question	question	NOUN
taxlaw-2804	1189	4	of	of	ADP
taxlaw-2804	1189	5	whether	whether	SCONJ
taxlaw-2804	1189	6	to	to	PART
taxlaw-2804	1189	7	make	make	VERB
taxlaw-2804	1189	8	a	a	DET
taxlaw-2804	1189	9	§	§	ADJ
taxlaw-2804	1189	10	754	754	NUM
taxlaw-2804	1189	11	election	election	NOUN
taxlaw-2804	1189	12	to	to	ADP
taxlaw-2804	1189	13	some	some	DET
taxlaw-2804	1189	14	extent	extent	NOUN
taxlaw-2804	1189	15	involves	involve	VERB
taxlaw-2804	1189	16	ex	ex	PRON
taxlaw-2804	1189	17	ante	ante	NOUN
taxlaw-2804	1189	18	complexity	complexity	NOUN
taxlaw-2804	1189	19	.	.	PUNCT
taxlaw-2804	1190	1	once	once	SCONJ
taxlaw-2804	1190	2	the	the	DET
taxlaw-2804	1190	3	election	election	NOUN
taxlaw-2804	1190	4	is	be	AUX
taxlaw-2804	1190	5	made	make	VERB
taxlaw-2804	1190	6	,	,	PUNCT
taxlaw-2804	1190	7	it	it	PRON
taxlaw-2804	1190	8	will	will	AUX
taxlaw-2804	1190	9	generally	generally	ADV
taxlaw-2804	1190	10	apply	apply	VERB
taxlaw-2804	1190	11	to	to	ADP
taxlaw-2804	1190	12	all	all	DET
taxlaw-2804	1190	13	transfers	transfer	NOUN
taxlaw-2804	1190	14	of	of	ADP
taxlaw-2804	1190	15	partnership	partnership	NOUN
taxlaw-2804	1190	16	interests	interest	NOUN
taxlaw-2804	1190	17	that	that	PRON
taxlaw-2804	1190	18	occur	occur	VERB
taxlaw-2804	1190	19	during	during	ADP
taxlaw-2804	1190	20	the	the	DET
taxlaw-2804	1190	21	taxable	taxable	ADJ
taxlaw-2804	1190	22	year	year	NOUN
taxlaw-2804	1190	23	with	with	ADP
taxlaw-2804	1190	24	respect	respect	NOUN
taxlaw-2804	1190	25	to	to	ADP
taxlaw-2804	1190	26	which	which	PRON
taxlaw-2804	1190	27	the	the	DET
taxlaw-2804	1190	28	election	election	NOUN
taxlaw-2804	1190	29	was	be	AUX
taxlaw-2804	1190	30	filed	file	VERB
taxlaw-2804	1190	31	and	and	CCONJ
taxlaw-2804	1190	32	any	any	DET
taxlaw-2804	1190	33	future	future	ADJ
taxlaw-2804	1190	34	taxable	taxable	ADJ
taxlaw-2804	1190	35	years	year	NOUN
taxlaw-2804	1190	36	.	.	PUNCT
taxlaw-2804	1191	1	i.r.c	i.r.c	NOUN
taxlaw-2804	1191	2	.	.	PUNCT
taxlaw-2804	1192	1	§	§	PROPN
taxlaw-2804	1192	2	754	754	NUM
taxlaw-2804	1192	3	(	(	PUNCT
taxlaw-2804	1192	4	2010	2010	NUM
taxlaw-2804	1192	5	)	)	PUNCT
taxlaw-2804	1192	6	.	.	PUNCT
taxlaw-2804	1193	1	therefore	therefore	ADV
taxlaw-2804	1193	2	,	,	PUNCT
taxlaw-2804	1193	3	making	make	VERB
taxlaw-2804	1193	4	the	the	DET
taxlaw-2804	1193	5	election	election	NOUN
taxlaw-2804	1193	6	affects	affect	VERB
taxlaw-2804	1193	7	tax	tax	NOUN
taxlaw-2804	1193	8	consequences	consequence	NOUN
taxlaw-2804	1193	9	of	of	ADP
taxlaw-2804	1193	10	transactions	transaction	NOUN
taxlaw-2804	1193	11	that	that	PRON
taxlaw-2804	1193	12	will	will	AUX
taxlaw-2804	1193	13	happen	happen	VERB
taxlaw-2804	1193	14	in	in	ADP
taxlaw-2804	1193	15	future	future	ADJ
taxlaw-2804	1193	16	years	year	NOUN
taxlaw-2804	1193	17	.	.	PUNCT
taxlaw-2804	1194	1	however	however	ADV
taxlaw-2804	1194	2	,	,	PUNCT
taxlaw-2804	1194	3	despite	despite	SCONJ
taxlaw-2804	1194	4	the	the	DET
taxlaw-2804	1194	5	fact	fact	NOUN
taxlaw-2804	1194	6	that	that	SCONJ
taxlaw-2804	1194	7	the	the	DET
taxlaw-2804	1194	8	decision	decision	NOUN
taxlaw-2804	1194	9	to	to	PART
taxlaw-2804	1194	10	make	make	VERB
taxlaw-2804	1194	11	the	the	DET
taxlaw-2804	1194	12	election	election	NOUN
taxlaw-2804	1194	13	is	be	AUX
taxlaw-2804	1194	14	,	,	PUNCT
taxlaw-2804	1194	15	to	to	ADP
taxlaw-2804	1194	16	some	some	DET
taxlaw-2804	1194	17	extent	extent	NOUN
taxlaw-2804	1194	18	,	,	PUNCT
taxlaw-2804	1194	19	forward	forward	ADV
taxlaw-2804	1194	20	-	-	PUNCT
taxlaw-2804	1194	21	looking	look	VERB
taxlaw-2804	1194	22	,	,	PUNCT
taxlaw-2804	1194	23	even	even	ADV
taxlaw-2804	1194	24	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1194	25	taxpayers	taxpayer	NOUN
taxlaw-2804	1194	26	may	may	AUX
taxlaw-2804	1194	27	benefit	benefit	VERB
taxlaw-2804	1194	28	from	from	ADP
taxlaw-2804	1194	29	expert	expert	ADJ
taxlaw-2804	1194	30	advice	advice	NOUN
taxlaw-2804	1194	31	in	in	ADP
taxlaw-2804	1194	32	connection	connection	NOUN
taxlaw-2804	1194	33	with	with	ADP
taxlaw-2804	1194	34	making	make	VERB
taxlaw-2804	1194	35	the	the	DET
taxlaw-2804	1194	36	decision	decision	NOUN
taxlaw-2804	1194	37	.	.	PUNCT
taxlaw-2804	1195	1	this	this	PRON
taxlaw-2804	1195	2	is	be	AUX
taxlaw-2804	1195	3	the	the	DET
taxlaw-2804	1195	4	case	case	NOUN
taxlaw-2804	1195	5	because	because	SCONJ
taxlaw-2804	1195	6	,	,	PUNCT
taxlaw-2804	1195	7	at	at	ADP
taxlaw-2804	1195	8	the	the	DET
taxlaw-2804	1195	9	time	time	NOUN
taxlaw-2804	1195	10	that	that	PRON
taxlaw-2804	1195	11	the	the	DET
taxlaw-2804	1195	12	expert	expert	NOUN
taxlaw-2804	1195	13	is	be	AUX
taxlaw-2804	1195	14	consulted	consult	VERB
taxlaw-2804	1195	15	to	to	PART
taxlaw-2804	1195	16	evaluate	evaluate	VERB
taxlaw-2804	1195	17	how	how	SCONJ
taxlaw-2804	1195	18	to	to	PART
taxlaw-2804	1195	19	report	report	VERB
taxlaw-2804	1195	20	the	the	DET
taxlaw-2804	1195	21	tax	tax	NOUN
taxlaw-2804	1195	22	consequences	consequence	NOUN
taxlaw-2804	1195	23	of	of	ADP
taxlaw-2804	1195	24	the	the	DET
taxlaw-2804	1195	25	sale	sale	NOUN
taxlaw-2804	1195	26	of	of	ADP
taxlaw-2804	1195	27	a	a	DET
taxlaw-2804	1195	28	partnership	partnership	NOUN
taxlaw-2804	1195	29	interest	interest	NOUN
taxlaw-2804	1195	30	,	,	PUNCT
taxlaw-2804	1195	31	the	the	DET
taxlaw-2804	1195	32	expert	expert	NOUN
taxlaw-2804	1195	33	may	may	AUX
taxlaw-2804	1195	34	alert	alert	VERB
taxlaw-2804	1195	35	the	the	DET
taxlaw-2804	1195	36	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1195	37	partnership	partnership	NOUN
taxlaw-2804	1195	38	to	to	ADP
taxlaw-2804	1195	39	the	the	DET
taxlaw-2804	1195	40	need	need	NOUN
taxlaw-2804	1195	41	to	to	PART
taxlaw-2804	1195	42	make	make	VERB
taxlaw-2804	1195	43	a	a	DET
taxlaw-2804	1195	44	decision	decision	NOUN
taxlaw-2804	1195	45	about	about	ADP
taxlaw-2804	1195	46	whether	whether	SCONJ
taxlaw-2804	1195	47	or	or	CCONJ
taxlaw-2804	1195	48	not	not	PART
taxlaw-2804	1195	49	to	to	PART
taxlaw-2804	1195	50	make	make	VERB
taxlaw-2804	1195	51	a	a	DET
taxlaw-2804	1195	52	§	§	ADJ
taxlaw-2804	1195	53	754	754	NUM
taxlaw-2804	1195	54	election	election	NOUN
taxlaw-2804	1195	55	.	.	PUNCT
taxlaw-2804	1196	1	152	152	NUM
taxlaw-2804	1197	1	moreover	moreover	ADV
taxlaw-2804	1197	2	,	,	PUNCT
taxlaw-2804	1197	3	if	if	SCONJ
taxlaw-2804	1197	4	the	the	DET
taxlaw-2804	1197	5	expert	expert	NOUN
taxlaw-2804	1197	6	does	do	AUX
taxlaw-2804	1197	7	take	take	VERB
taxlaw-2804	1197	8	a	a	DET
taxlaw-2804	1197	9	short	short	ADJ
taxlaw-2804	1197	10	cut	cut	NOUN
taxlaw-2804	1197	11	in	in	ADP
taxlaw-2804	1197	12	the	the	DET
taxlaw-2804	1197	13	analysis	analysis	NOUN
taxlaw-2804	1197	14	,	,	PUNCT
taxlaw-2804	1197	15	it	it	PRON
taxlaw-2804	1197	16	is	be	AUX
taxlaw-2804	1197	17	likely	likely	ADJ
taxlaw-2804	1197	18	that	that	SCONJ
taxlaw-2804	1197	19	the	the	DET
taxlaw-2804	1197	20	expert	expert	NOUN
taxlaw-2804	1197	21	would	would	AUX
taxlaw-2804	1197	22	opt	opt	VERB
taxlaw-2804	1197	23	for	for	ADP
taxlaw-2804	1197	24	automatically	automatically	ADV
taxlaw-2804	1197	25	making	make	VERB
taxlaw-2804	1197	26	the	the	DET
taxlaw-2804	1197	27	§	§	ADJ
taxlaw-2804	1197	28	754	754	NUM
taxlaw-2804	1197	29	election	election	NOUN
taxlaw-2804	1197	30	(	(	PUNCT
taxlaw-2804	1197	31	even	even	ADV
taxlaw-2804	1197	32	though	though	SCONJ
taxlaw-2804	1197	33	that	that	PRON
taxlaw-2804	1197	34	is	be	AUX
taxlaw-2804	1197	35	more	more	ADV
taxlaw-2804	1197	36	computationally	computationally	ADV
taxlaw-2804	1197	37	difficult	difficult	ADJ
taxlaw-2804	1197	38	)	)	PUNCT
taxlaw-2804	1197	39	.	.	PUNCT
taxlaw-2804	1198	1	under	under	ADP
taxlaw-2804	1198	2	current	current	ADJ
taxlaw-2804	1198	3	law	law	NOUN
taxlaw-2804	1198	4	,	,	PUNCT
taxlaw-2804	1198	5	if	if	SCONJ
taxlaw-2804	1198	6	the	the	DET
taxlaw-2804	1198	7	election	election	NOUN
taxlaw-2804	1198	8	is	be	AUX
taxlaw-2804	1198	9	made	make	VERB
taxlaw-2804	1198	10	then	then	ADV
taxlaw-2804	1198	11	:	:	PUNCT
taxlaw-2804	1198	12	(	(	PUNCT
taxlaw-2804	1198	13	i	i	NOUN
taxlaw-2804	1198	14	)	)	PUNCT
taxlaw-2804	1198	15	tax	tax	NOUN
taxlaw-2804	1198	16	gains	gain	NOUN
taxlaw-2804	1198	17	will	will	AUX
taxlaw-2804	1198	18	not	not	PART
taxlaw-2804	1198	19	be	be	AUX
taxlaw-2804	1198	20	duplicated	duplicate	VERB
taxlaw-2804	1198	21	and	and	CCONJ
taxlaw-2804	1198	22	(	(	PUNCT
taxlaw-2804	1198	23	ii	ii	NOUN
taxlaw-2804	1198	24	)	)	PUNCT
taxlaw-2804	1198	25	tax	tax	NOUN
taxlaw-2804	1198	26	losses	loss	NOUN
taxlaw-2804	1198	27	will	will	AUX
taxlaw-2804	1198	28	not	not	PART
taxlaw-2804	1198	29	be	be	AUX
taxlaw-2804	1198	30	duplicated	duplicate	VERB
taxlaw-2804	1198	31	.	.	PUNCT
taxlaw-2804	1199	1	see	see	VERB
taxlaw-2804	1199	2	supra	supra	PROPN
taxlaw-2804	1199	3	part	part	PROPN
taxlaw-2804	1199	4	iii	iii	PROPN
taxlaw-2804	1199	5	.	.	PUNCT
taxlaw-2804	1200	1	if	if	SCONJ
taxlaw-2804	1200	2	the	the	DET
taxlaw-2804	1200	3	election	election	NOUN
taxlaw-2804	1200	4	is	be	AUX
taxlaw-2804	1200	5	not	not	PART
taxlaw-2804	1200	6	made	make	VERB
taxlaw-2804	1200	7	then	then	ADV
taxlaw-2804	1200	8	(	(	PUNCT
taxlaw-2804	1200	9	i	i	NOUN
taxlaw-2804	1200	10	)	)	PUNCT
taxlaw-2804	1200	11	tax	tax	NOUN
taxlaw-2804	1200	12	gains	gain	NOUN
taxlaw-2804	1200	13	will	will	AUX
taxlaw-2804	1200	14	be	be	AUX
taxlaw-2804	1200	15	duplicated	duplicate	VERB
taxlaw-2804	1200	16	and	and	CCONJ
taxlaw-2804	1200	17	(	(	PUNCT
taxlaw-2804	1200	18	ii	ii	NOUN
taxlaw-2804	1200	19	)	)	PUNCT
taxlaw-2804	1200	20	tax	tax	NOUN
taxlaw-2804	1200	21	losses	loss	NOUN
taxlaw-2804	1200	22	will	will	AUX
taxlaw-2804	1200	23	not	not	PART
taxlaw-2804	1200	24	be	be	AUX
taxlaw-2804	1200	25	duplicated	duplicate	VERB
taxlaw-2804	1200	26	(	(	PUNCT
taxlaw-2804	1200	27	unless	unless	SCONJ
taxlaw-2804	1200	28	they	they	PRON
taxlaw-2804	1200	29	are	be	AUX
taxlaw-2804	1200	30	not	not	PART
taxlaw-2804	1200	31	captured	capture	VERB
taxlaw-2804	1200	32	by	by	ADP
taxlaw-2804	1200	33	the	the	DET
taxlaw-2804	1200	34	substantial	substantial	ADJ
taxlaw-2804	1200	35	built	build	VERB
taxlaw-2804	1200	36	-	-	PUNCT
taxlaw-2804	1200	37	in	in	ADP
taxlaw-2804	1200	38	loss	loss	NOUN
taxlaw-2804	1200	39	rules	rule	NOUN
taxlaw-2804	1200	40	)	)	PUNCT
taxlaw-2804	1200	41	.	.	PUNCT
taxlaw-2804	1201	1	see	see	VERB
taxlaw-2804	1201	2	supra	supra	PROPN
taxlaw-2804	1201	3	part	part	PROPN
taxlaw-2804	1201	4	iii	iii	PROPN
taxlaw-2804	1201	5	.	.	PUNCT
taxlaw-2804	1202	1	therefore	therefore	ADV
taxlaw-2804	1202	2	,	,	PUNCT
taxlaw-2804	1202	3	if	if	SCONJ
taxlaw-2804	1202	4	a	a	DET
taxlaw-2804	1202	5	shortcut	shortcut	NOUN
taxlaw-2804	1202	6	is	be	AUX
taxlaw-2804	1202	7	used	use	VERB
taxlaw-2804	1202	8	in	in	ADP
taxlaw-2804	1202	9	evaluating	evaluate	VERB
taxlaw-2804	1202	10	whether	whether	SCONJ
taxlaw-2804	1202	11	or	or	CCONJ
taxlaw-2804	1202	12	not	not	PART
taxlaw-2804	1202	13	to	to	PART
taxlaw-2804	1202	14	make	make	VERB
taxlaw-2804	1202	15	the	the	DET
taxlaw-2804	1202	16	election	election	NOUN
taxlaw-2804	1202	17	,	,	PUNCT
taxlaw-2804	1202	18	the	the	DET
taxlaw-2804	1202	19	result	result	NOUN
taxlaw-2804	1202	20	will	will	AUX
taxlaw-2804	1202	21	likely	likely	ADV
taxlaw-2804	1202	22	be	be	AUX
taxlaw-2804	1202	23	making	make	VERB
taxlaw-2804	1202	24	the	the	DET
taxlaw-2804	1202	25	election	election	NOUN
taxlaw-2804	1202	26	since	since	SCONJ
taxlaw-2804	1202	27	(	(	PUNCT
taxlaw-2804	1202	28	i	i	NOUN
taxlaw-2804	1202	29	)	)	PUNCT
taxlaw-2804	1202	30	it	it	PRON
taxlaw-2804	1202	31	avoids	avoid	VERB
taxlaw-2804	1202	32	duplication	duplication	NOUN
taxlaw-2804	1202	33	of	of	ADP
taxlaw-2804	1202	34	gains	gain	NOUN
taxlaw-2804	1202	35	(	(	PUNCT
taxlaw-2804	1202	36	which	which	PRON
taxlaw-2804	1202	37	is	be	AUX
taxlaw-2804	1202	38	better	well	ADJ
taxlaw-2804	1202	39	than	than	ADP
taxlaw-2804	1202	40	what	what	PRON
taxlaw-2804	1202	41	happens	happen	VERB
taxlaw-2804	1202	42	if	if	SCONJ
taxlaw-2804	1202	43	the	the	DET
taxlaw-2804	1202	44	election	election	NOUN
taxlaw-2804	1202	45	is	be	AUX
taxlaw-2804	1202	46	not	not	PART
taxlaw-2804	1202	47	made	make	VERB
taxlaw-2804	1202	48	)	)	PUNCT
taxlaw-2804	1202	49	and	and	CCONJ
taxlaw-2804	1202	50	(	(	PUNCT
taxlaw-2804	1202	51	ii	ii	NOUN
taxlaw-2804	1202	52	)	)	PUNCT
taxlaw-2804	1202	53	losses	loss	NOUN
taxlaw-2804	1202	54	might	might	AUX
taxlaw-2804	1202	55	not	not	PART
taxlaw-2804	1202	56	be	be	AUX
taxlaw-2804	1202	57	duplicated	duplicate	VERB
taxlaw-2804	1202	58	in	in	ADP
taxlaw-2804	1202	59	any	any	DET
taxlaw-2804	1202	60	event	event	NOUN
taxlaw-2804	1202	61	.	.	PUNCT
taxlaw-2804	1203	1	153	153	NUM
taxlaw-2804	1203	2	see	see	VERB
taxlaw-2804	1203	3	supra	supra	PROPN
taxlaw-2804	1203	4	part	part	PROPN
taxlaw-2804	1203	5	vii.a.2	vii.a.2	PROPN
taxlaw-2804	1203	6	.	.	PUNCT
taxlaw-2804	1204	1	154	154	NUM
taxlaw-2804	1204	2	see	see	VERB
taxlaw-2804	1204	3	supra	supra	PROPN
taxlaw-2804	1204	4	note	note	PROPN
taxlaw-2804	1204	5	113	113	NUM
taxlaw-2804	1204	6	and	and	CCONJ
taxlaw-2804	1204	7	accompanying	accompany	VERB
taxlaw-2804	1204	8	text	text	NOUN
taxlaw-2804	1204	9	.	.	PUNCT
taxlaw-2804	1205	1	2011	2011	NUM
taxlaw-2804	1205	2	]	]	PUNCT
taxlaw-2804	1205	3	making	make	VERB
taxlaw-2804	1205	4	partnerships	partnership	NOUN
taxlaw-2804	1205	5	work	work	VERB
taxlaw-2804	1205	6	for	for	ADP
taxlaw-2804	1205	7	mom	mom	NOUN
taxlaw-2804	1205	8	and	and	CCONJ
taxlaw-2804	1205	9	pop	pop	NOUN
taxlaw-2804	1205	10	and	and	CCONJ
taxlaw-2804	1205	11	everyone	everyone	PRON
taxlaw-2804	1205	12	else	else	ADV
taxlaw-2804	1205	13	299	299	NUM
taxlaw-2804	1205	14	4	4	NUM
taxlaw-2804	1205	15	.	.	PUNCT
taxlaw-2804	1206	1	the	the	DET
taxlaw-2804	1206	2	proposed	propose	VERB
taxlaw-2804	1206	3	reforms	reform	NOUN
taxlaw-2804	1206	4	would	would	AUX
taxlaw-2804	1206	5	reduce	reduce	VERB
taxlaw-2804	1206	6	uncertainty	uncertainty	NOUN
taxlaw-2804	1206	7	.	.	PUNCT
taxlaw-2804	1207	1	as	as	SCONJ
taxlaw-2804	1207	2	described	describe	VERB
taxlaw-2804	1207	3	above	above	ADV
taxlaw-2804	1207	4	,	,	PUNCT
taxlaw-2804	1207	5	155	155	NUM
taxlaw-2804	1207	6	mandatory	mandatory	ADJ
taxlaw-2804	1207	7	use	use	NOUN
taxlaw-2804	1207	8	of	of	ADP
taxlaw-2804	1207	9	the	the	DET
taxlaw-2804	1207	10	remedial	remedial	ADJ
taxlaw-2804	1207	11	method	method	NOUN
taxlaw-2804	1207	12	and	and	CCONJ
taxlaw-2804	1207	13	mandatory	mandatory	ADJ
taxlaw-2804	1207	14	basis	basis	NOUN
taxlaw-2804	1207	15	adjustments	adjustment	NOUN
taxlaw-2804	1207	16	would	would	AUX
taxlaw-2804	1207	17	decrease	decrease	VERB
taxlaw-2804	1207	18	uncertainty	uncertainty	NOUN
taxlaw-2804	1207	19	.	.	PUNCT
taxlaw-2804	1208	1	with	with	ADP
taxlaw-2804	1208	2	respect	respect	NOUN
taxlaw-2804	1208	3	to	to	ADP
taxlaw-2804	1208	4	the	the	DET
taxlaw-2804	1208	5	remedial	remedial	ADJ
taxlaw-2804	1208	6	method	method	NOUN
taxlaw-2804	1208	7	,	,	PUNCT
taxlaw-2804	1208	8	this	this	PRON
taxlaw-2804	1208	9	is	be	AUX
taxlaw-2804	1208	10	true	true	ADJ
taxlaw-2804	1208	11	because	because	SCONJ
taxlaw-2804	1208	12	there	there	PRON
taxlaw-2804	1208	13	are	be	VERB
taxlaw-2804	1208	14	cases	case	NOUN
taxlaw-2804	1208	15	in	in	ADP
taxlaw-2804	1208	16	which	which	PRON
taxlaw-2804	1208	17	ambiguities	ambiguity	NOUN
taxlaw-2804	1208	18	can	can	AUX
taxlaw-2804	1208	19	arise	arise	VERB
taxlaw-2804	1208	20	under	under	ADP
taxlaw-2804	1208	21	the	the	DET
taxlaw-2804	1208	22	traditional	traditional	ADJ
taxlaw-2804	1208	23	method	method	NOUN
taxlaw-2804	1208	24	when	when	SCONJ
taxlaw-2804	1208	25	they	they	PRON
taxlaw-2804	1208	26	would	would	AUX
taxlaw-2804	1208	27	not	not	PART
taxlaw-2804	1208	28	arise	arise	VERB
taxlaw-2804	1208	29	under	under	ADP
taxlaw-2804	1208	30	the	the	DET
taxlaw-2804	1208	31	remedial	remedial	ADJ
taxlaw-2804	1208	32	method	method	NOUN
taxlaw-2804	1208	33	.	.	PUNCT
taxlaw-2804	1209	1	156	156	NUM
taxlaw-2804	1209	2	in	in	ADP
taxlaw-2804	1209	3	addition	addition	NOUN
taxlaw-2804	1210	1	,	,	PUNCT
taxlaw-2804	1210	2	both	both	DET
taxlaw-2804	1210	3	mandatory	mandatory	ADJ
taxlaw-2804	1210	4	use	use	NOUN
taxlaw-2804	1210	5	of	of	ADP
taxlaw-2804	1210	6	the	the	DET
taxlaw-2804	1210	7	remedial	remedial	ADJ
taxlaw-2804	1210	8	method	method	NOUN
taxlaw-2804	1210	9	and	and	CCONJ
taxlaw-2804	1210	10	mandatory	mandatory	ADJ
taxlaw-2804	1210	11	basis	basis	NOUN
taxlaw-2804	1210	12	adjustments	adjustment	NOUN
taxlaw-2804	1210	13	would	would	AUX
taxlaw-2804	1210	14	mitigate	mitigate	VERB
taxlaw-2804	1210	15	uncertainty	uncertainty	NOUN
taxlaw-2804	1210	16	by	by	ADP
taxlaw-2804	1210	17	reducing	reduce	VERB
taxlaw-2804	1210	18	the	the	DET
taxlaw-2804	1210	19	number	number	NOUN
taxlaw-2804	1210	20	of	of	ADP
taxlaw-2804	1210	21	instances	instance	NOUN
taxlaw-2804	1210	22	in	in	ADP
taxlaw-2804	1210	23	which	which	PRON
taxlaw-2804	1210	24	taxpayers	taxpayer	NOUN
taxlaw-2804	1210	25	undertake	undertake	VERB
taxlaw-2804	1210	26	transactions	transaction	NOUN
taxlaw-2804	1210	27	that	that	PRON
taxlaw-2804	1210	28	raise	raise	VERB
taxlaw-2804	1210	29	the	the	DET
taxlaw-2804	1210	30	question	question	NOUN
taxlaw-2804	1210	31	of	of	ADP
taxlaw-2804	1210	32	whether	whether	SCONJ
taxlaw-2804	1210	33	or	or	CCONJ
taxlaw-2804	1210	34	not	not	PART
taxlaw-2804	1210	35	an	an	DET
taxlaw-2804	1210	36	inherently	inherently	ADV
taxlaw-2804	1210	37	uncertain	uncertain	ADJ
taxlaw-2804	1210	38	anti	anti	ADJ
taxlaw-2804	1210	39	-	-	ADJ
taxlaw-2804	1210	40	abuse	abuse	ADJ
taxlaw-2804	1210	41	rule	rule	NOUN
taxlaw-2804	1210	42	applies	applie	NOUN
taxlaw-2804	1210	43	.	.	PUNCT
taxlaw-2804	1211	1	157	157	NUM
taxlaw-2804	1211	2	as	as	SCONJ
taxlaw-2804	1211	3	discussed	discuss	VERB
taxlaw-2804	1211	4	above	above	ADV
taxlaw-2804	1211	5	,	,	PUNCT
taxlaw-2804	1211	6	reduced	reduce	VERB
taxlaw-2804	1211	7	uncertainty	uncertainty	NOUN
taxlaw-2804	1211	8	decreases	decrease	VERB
taxlaw-2804	1211	9	ex	ex	PRON
taxlaw-2804	1211	10	ante	ante	NOUN
taxlaw-2804	1211	11	complexity	complexity	NOUN
taxlaw-2804	1211	12	because	because	SCONJ
taxlaw-2804	1211	13	it	it	PRON
taxlaw-2804	1211	14	is	be	AUX
taxlaw-2804	1211	15	easier	easy	ADJ
taxlaw-2804	1211	16	to	to	PART
taxlaw-2804	1211	17	decide	decide	VERB
taxlaw-2804	1211	18	whether	whether	SCONJ
taxlaw-2804	1211	19	or	or	CCONJ
taxlaw-2804	1211	20	not	not	PART
taxlaw-2804	1211	21	to	to	PART
taxlaw-2804	1211	22	engage	engage	VERB
taxlaw-2804	1211	23	in	in	ADP
taxlaw-2804	1211	24	a	a	DET
taxlaw-2804	1211	25	transaction	transaction	NOUN
taxlaw-2804	1211	26	when	when	SCONJ
taxlaw-2804	1211	27	it	it	PRON
taxlaw-2804	1211	28	is	be	AUX
taxlaw-2804	1211	29	easier	easy	ADJ
taxlaw-2804	1211	30	to	to	PART
taxlaw-2804	1211	31	predict	predict	VERB
taxlaw-2804	1211	32	the	the	DET
taxlaw-2804	1211	33	tax	tax	NOUN
taxlaw-2804	1211	34	consequences	consequence	NOUN
taxlaw-2804	1211	35	of	of	ADP
taxlaw-2804	1211	36	that	that	DET
taxlaw-2804	1211	37	transaction	transaction	NOUN
taxlaw-2804	1211	38	.	.	PUNCT
taxlaw-2804	1212	1	likewise	likewise	ADV
taxlaw-2804	1212	2	,	,	PUNCT
taxlaw-2804	1212	3	reduced	reduced	ADJ
taxlaw-2804	1212	4	uncertainty	uncertainty	NOUN
taxlaw-2804	1212	5	decreases	decrease	VERB
taxlaw-2804	1212	6	ex	ex	PRON
taxlaw-2804	1212	7	post	post	NOUN
taxlaw-2804	1212	8	complexity	complexity	NOUN
taxlaw-2804	1212	9	by	by	ADP
taxlaw-2804	1212	10	making	make	VERB
taxlaw-2804	1212	11	it	it	PRON
taxlaw-2804	1212	12	easier	easy	ADJ
taxlaw-2804	1212	13	to	to	PART
taxlaw-2804	1212	14	evaluate	evaluate	VERB
taxlaw-2804	1212	15	how	how	SCONJ
taxlaw-2804	1212	16	to	to	PART
taxlaw-2804	1212	17	report	report	VERB
taxlaw-2804	1212	18	a	a	DET
taxlaw-2804	1212	19	transaction	transaction	NOUN
taxlaw-2804	1212	20	once	once	SCONJ
taxlaw-2804	1212	21	it	it	PRON
taxlaw-2804	1212	22	has	have	AUX
taxlaw-2804	1212	23	occurred	occur	VERB
taxlaw-2804	1212	24	.	.	PUNCT
taxlaw-2804	1213	1	5	5	X
taxlaw-2804	1213	2	.	.	X
taxlaw-2804	1213	3	the	the	DET
taxlaw-2804	1213	4	proposed	propose	VERB
taxlaw-2804	1213	5	reforms	reform	NOUN
taxlaw-2804	1213	6	would	would	AUX
taxlaw-2804	1213	7	not	not	PART
taxlaw-2804	1213	8	impose	impose	VERB
taxlaw-2804	1213	9	any	any	DET
taxlaw-2804	1213	10	incremental	incremental	ADJ
taxlaw-2804	1213	11	information	information	NOUN
taxlaw-2804	1213	12	gathering	gathering	NOUN
taxlaw-2804	1213	13	requirements	requirement	NOUN
taxlaw-2804	1213	14	.	.	PUNCT
taxlaw-2804	1214	1	regarding	regard	VERB
taxlaw-2804	1214	2	§	§	PROPN
taxlaw-2804	1214	3	§	§	PROPN
taxlaw-2804	1214	4	704(c	704(c	PROPN
taxlaw-2804	1214	5	)	)	PUNCT
taxlaw-2804	1214	6	and	and	CCONJ
taxlaw-2804	1214	7	754	754	NUM
taxlaw-2804	1214	8	,	,	PUNCT
taxlaw-2804	1214	9	partnerships	partnership	NOUN
taxlaw-2804	1214	10	should	should	AUX
taxlaw-2804	1214	11	already	already	ADV
taxlaw-2804	1214	12	have	have	VERB
taxlaw-2804	1214	13	all	all	DET
taxlaw-2804	1214	14	the	the	DET
taxlaw-2804	1214	15	information	information	NOUN
taxlaw-2804	1214	16	they	they	PRON
taxlaw-2804	1214	17	would	would	AUX
taxlaw-2804	1214	18	need	need	VERB
taxlaw-2804	1214	19	to	to	PART
taxlaw-2804	1214	20	report	report	VERB
taxlaw-2804	1214	21	tax	tax	NOUN
taxlaw-2804	1214	22	results	result	NOUN
taxlaw-2804	1214	23	under	under	ADP
taxlaw-2804	1214	24	the	the	DET
taxlaw-2804	1214	25	proposed	propose	VERB
taxlaw-2804	1214	26	reforms	reform	NOUN
taxlaw-2804	1214	27	.	.	PUNCT
taxlaw-2804	1215	1	therefore	therefore	ADV
taxlaw-2804	1215	2	,	,	PUNCT
taxlaw-2804	1215	3	the	the	DET
taxlaw-2804	1215	4	proposed	propose	VERB
taxlaw-2804	1215	5	reforms	reform	NOUN
taxlaw-2804	1215	6	would	would	AUX
taxlaw-2804	1215	7	not	not	PART
taxlaw-2804	1215	8	affect	affect	VERB
taxlaw-2804	1215	9	this	this	DET
taxlaw-2804	1215	10	factor	factor	NOUN
taxlaw-2804	1215	11	contributing	contribute	VERB
taxlaw-2804	1215	12	to	to	ADP
taxlaw-2804	1215	13	ex	ex	PRON
taxlaw-2804	1215	14	post	post	NOUN
taxlaw-2804	1215	15	complexity	complexity	NOUN
taxlaw-2804	1215	16	.	.	PUNCT
taxlaw-2804	1216	1	in	in	ADP
taxlaw-2804	1216	2	the	the	DET
taxlaw-2804	1216	3	context	context	NOUN
taxlaw-2804	1216	4	of	of	ADP
taxlaw-2804	1216	5	§	§	PROPN
taxlaw-2804	1216	6	704(c	704(c	PROPN
taxlaw-2804	1216	7	)	)	PUNCT
taxlaw-2804	1216	8	,	,	PUNCT
taxlaw-2804	1216	9	one	one	NUM
taxlaw-2804	1216	10	of	of	ADP
taxlaw-2804	1216	11	the	the	DET
taxlaw-2804	1216	12	reasons	reason	NOUN
taxlaw-2804	1216	13	the	the	DET
taxlaw-2804	1216	14	a.l.i	a.l.i	NOUN
taxlaw-2804	1216	15	.	.	PROPN
taxlaw-2804	1216	16	expressed	express	VERB
taxlaw-2804	1216	17	concern	concern	NOUN
taxlaw-2804	1216	18	about	about	ADP
taxlaw-2804	1216	19	adopting	adopt	VERB
taxlaw-2804	1216	20	a	a	DET
taxlaw-2804	1216	21	method	method	NOUN
taxlaw-2804	1216	22	similar	similar	ADJ
taxlaw-2804	1216	23	to	to	ADP
taxlaw-2804	1216	24	the	the	DET
taxlaw-2804	1216	25	remedial	remedial	ADJ
taxlaw-2804	1216	26	method	method	NOUN
taxlaw-2804	1216	27	was	be	AUX
taxlaw-2804	1216	28	that	that	SCONJ
taxlaw-2804	1216	29	it	it	PRON
taxlaw-2804	1216	30	would	would	AUX
taxlaw-2804	1216	31	require	require	VERB
taxlaw-2804	1216	32	partnerships	partnership	NOUN
taxlaw-2804	1216	33	to	to	PART
taxlaw-2804	1216	34	value	value	VERB
taxlaw-2804	1216	35	assets	asset	NOUN
taxlaw-2804	1216	36	when	when	SCONJ
taxlaw-2804	1216	37	they	they	PRON
taxlaw-2804	1216	38	are	be	AUX
taxlaw-2804	1216	39	contributed	contribute	VERB
taxlaw-2804	1216	40	to	to	ADP
taxlaw-2804	1216	41	a	a	DET
taxlaw-2804	1216	42	partnership	partnership	NOUN
taxlaw-2804	1216	43	.	.	PUNCT
taxlaw-2804	1217	1	however	however	ADV
taxlaw-2804	1217	2	,	,	PUNCT
taxlaw-2804	1217	3	contrary	contrary	ADV
taxlaw-2804	1217	4	to	to	ADP
taxlaw-2804	1217	5	the	the	DET
taxlaw-2804	1217	6	view	view	NOUN
taxlaw-2804	1217	7	the	the	DET
taxlaw-2804	1217	8	a.l.i	a.l.i	NOUN
taxlaw-2804	1217	9	.	.	PUNCT
taxlaw-2804	1217	10	seemed	seem	VERB
taxlaw-2804	1217	11	to	to	PART
taxlaw-2804	1217	12	espouse	espouse	VERB
taxlaw-2804	1217	13	,	,	PUNCT
taxlaw-2804	1217	14	158	158	NUM
taxlaw-2804	1217	15	a	a	DET
taxlaw-2804	1217	16	partnership	partnership	NOUN
taxlaw-2804	1217	17	would	would	AUX
taxlaw-2804	1217	18	need	need	VERB
taxlaw-2804	1217	19	to	to	PART
taxlaw-2804	1217	20	value	value	VERB
taxlaw-2804	1217	21	an	an	DET
taxlaw-2804	1217	22	asset	asset	NOUN
taxlaw-2804	1217	23	at	at	ADP
taxlaw-2804	1217	24	the	the	DET
taxlaw-2804	1217	25	time	time	NOUN
taxlaw-2804	1217	26	of	of	ADP
taxlaw-2804	1217	27	contribution	contribution	NOUN
taxlaw-2804	1217	28	to	to	ADP
taxlaw-2804	1217	29	the	the	DET
taxlaw-2804	1217	30	partnership	partnership	NOUN
taxlaw-2804	1217	31	even	even	ADV
taxlaw-2804	1217	32	if	if	SCONJ
taxlaw-2804	1217	33	the	the	DET
taxlaw-2804	1217	34	partnership	partnership	NOUN
taxlaw-2804	1217	35	was	be	AUX
taxlaw-2804	1217	36	using	use	VERB
taxlaw-2804	1217	37	the	the	DET
taxlaw-2804	1217	38	traditional	traditional	ADJ
taxlaw-2804	1217	39	method	method	NOUN
taxlaw-2804	1217	40	for	for	ADP
taxlaw-2804	1217	41	making	make	VERB
taxlaw-2804	1217	42	§	§	PROPN
taxlaw-2804	1217	43	704(c	704(c	PROPN
taxlaw-2804	1217	44	)	)	PUNCT
taxlaw-2804	1217	45	allocations	allocation	NOUN
taxlaw-2804	1217	46	.	.	PUNCT
taxlaw-2804	1218	1	159	159	NUM
taxlaw-2804	1218	2	in	in	ADP
taxlaw-2804	1218	3	addition	addition	NOUN
taxlaw-2804	1218	4	,	,	PUNCT
taxlaw-2804	1218	5	a	a	DET
taxlaw-2804	1218	6	partnership	partnership	NOUN
taxlaw-2804	1218	7	needs	need	VERB
taxlaw-2804	1218	8	to	to	PART
taxlaw-2804	1218	9	value	value	VERB
taxlaw-2804	1218	10	an	an	DET
taxlaw-2804	1218	11	asset	asset	NOUN
taxlaw-2804	1218	12	at	at	ADP
taxlaw-2804	1218	13	the	the	DET
taxlaw-2804	1218	14	time	time	NOUN
taxlaw-2804	1218	15	it	it	PRON
taxlaw-2804	1218	16	is	be	AUX
taxlaw-2804	1218	17	contributed	contribute	VERB
taxlaw-2804	1218	18	to	to	ADP
taxlaw-2804	1218	19	a	a	DET
taxlaw-2804	1218	20	partnership	partnership	NOUN
taxlaw-2804	1218	21	in	in	ADP
taxlaw-2804	1218	22	order	order	NOUN
taxlaw-2804	1218	23	to	to	PART
taxlaw-2804	1218	24	effectuate	effectuate	VERB
taxlaw-2804	1218	25	the	the	DET
taxlaw-2804	1218	26	economic	economic	ADJ
taxlaw-2804	1218	27	deal	deal	NOUN
taxlaw-2804	1218	28	among	among	ADP
taxlaw-2804	1218	29	the	the	DET
taxlaw-2804	1218	30	partners	partner	NOUN
taxlaw-2804	1218	31	.	.	PUNCT
taxlaw-2804	1219	1	if	if	SCONJ
taxlaw-2804	1219	2	a	a	DET
taxlaw-2804	1219	3	and	and	CCONJ
taxlaw-2804	1219	4	b	b	NOUN
taxlaw-2804	1219	5	form	form	NOUN
taxlaw-2804	1219	6	a	a	DET
taxlaw-2804	1219	7	partnership	partnership	NOUN
taxlaw-2804	1219	8	,	,	PUNCT
taxlaw-2804	1219	9	where	where	SCONJ
taxlaw-2804	1219	10	a	a	PRON
taxlaw-2804	1219	11	contributes	contribute	VERB
taxlaw-2804	1219	12	land	land	NOUN
taxlaw-2804	1219	13	to	to	ADP
taxlaw-2804	1219	14	the	the	DET
taxlaw-2804	1219	15	partnership	partnership	NOUN
taxlaw-2804	1219	16	,	,	PUNCT
taxlaw-2804	1219	17	b	b	PROPN
taxlaw-2804	1219	18	contributes	contribute	VERB
taxlaw-2804	1219	19	cash	cash	NOUN
taxlaw-2804	1219	20	to	to	ADP
taxlaw-2804	1219	21	the	the	DET
taxlaw-2804	1219	22	partnership	partnership	NOUN
taxlaw-2804	1219	23	,	,	PUNCT
taxlaw-2804	1219	24	and	and	CCONJ
taxlaw-2804	1219	25	the	the	DET
taxlaw-2804	1219	26	partners	partner	NOUN
taxlaw-2804	1219	27	intend	intend	VERB
taxlaw-2804	1219	28	to	to	PART
taxlaw-2804	1219	29	share	share	VERB
taxlaw-2804	1219	30	equally	equally	ADV
taxlaw-2804	1219	31	in	in	ADP
taxlaw-2804	1219	32	the	the	DET
taxlaw-2804	1219	33	economic	economic	ADJ
taxlaw-2804	1219	34	returns	return	NOUN
taxlaw-2804	1219	35	of	of	ADP
taxlaw-2804	1219	36	the	the	DET
taxlaw-2804	1219	37	partnership	partnership	NOUN
taxlaw-2804	1219	38	,	,	PUNCT
taxlaw-2804	1219	39	the	the	DET
taxlaw-2804	1219	40	partners	partner	NOUN
taxlaw-2804	1219	41	will	will	AUX
taxlaw-2804	1219	42	need	need	VERB
taxlaw-2804	1219	43	to	to	PART
taxlaw-2804	1219	44	value	value	VERB
taxlaw-2804	1219	45	the	the	DET
taxlaw-2804	1219	46	land	land	NOUN
taxlaw-2804	1219	47	in	in	SCONJ
taxlaw-2804	1219	48	order	order	NOUN
taxlaw-2804	1219	49	to	to	ADP
taxlaw-2804	1219	50	155	155	NUM
taxlaw-2804	1219	51	see	see	VERB
taxlaw-2804	1219	52	supra	supra	PROPN
taxlaw-2804	1219	53	part	part	PROPN
taxlaw-2804	1219	54	vii.a.5	vii.a.5	PROPN
taxlaw-2804	1219	55	.	.	PUNCT
taxlaw-2804	1220	1	156	156	NUM
taxlaw-2804	1220	2	see	see	VERB
taxlaw-2804	1220	3	supra	supra	PROPN
taxlaw-2804	1220	4	note	note	PROPN
taxlaw-2804	1220	5	145	145	NUM
taxlaw-2804	1220	6	and	and	CCONJ
taxlaw-2804	1220	7	accompanying	accompany	VERB
taxlaw-2804	1220	8	text	text	NOUN
taxlaw-2804	1220	9	.	.	PUNCT
taxlaw-2804	1221	1	157	157	NUM
taxlaw-2804	1221	2	see	see	VERB
taxlaw-2804	1221	3	supra	supra	PROPN
taxlaw-2804	1221	4	note	note	VERB
taxlaw-2804	1221	5	146	146	NUM
taxlaw-2804	1221	6	and	and	CCONJ
taxlaw-2804	1221	7	accompanying	accompanying	ADJ
taxlaw-2804	1221	8	text	text	NOUN
taxlaw-2804	1221	9	.	.	PUNCT
taxlaw-2804	1222	1	158	158	NUM
taxlaw-2804	1222	2	see	see	VERB
taxlaw-2804	1222	3	supra	supra	PROPN
taxlaw-2804	1222	4	note	note	PROPN
taxlaw-2804	1222	5	83	83	NUM
taxlaw-2804	1222	6	and	and	CCONJ
taxlaw-2804	1222	7	accompanying	accompany	VERB
taxlaw-2804	1222	8	text	text	NOUN
taxlaw-2804	1222	9	.	.	PUNCT
taxlaw-2804	1223	1	159	159	NUM
taxlaw-2804	1223	2	the	the	DET
taxlaw-2804	1223	3	a.l.i	a.l.i	NOUN
taxlaw-2804	1223	4	.	.	PROPN
taxlaw-2804	1223	5	indicated	indicate	VERB
taxlaw-2804	1223	6	that	that	SCONJ
taxlaw-2804	1223	7	,	,	PUNCT
taxlaw-2804	1223	8	under	under	ADP
taxlaw-2804	1223	9	a	a	DET
taxlaw-2804	1223	10	method	method	NOUN
taxlaw-2804	1223	11	like	like	ADP
taxlaw-2804	1223	12	the	the	DET
taxlaw-2804	1223	13	traditional	traditional	ADJ
taxlaw-2804	1223	14	method	method	NOUN
taxlaw-2804	1223	15	,	,	PUNCT
taxlaw-2804	1223	16	the	the	DET
taxlaw-2804	1223	17	partnership	partnership	NOUN
taxlaw-2804	1223	18	only	only	ADV
taxlaw-2804	1223	19	needs	need	VERB
taxlaw-2804	1223	20	to	to	PART
taxlaw-2804	1223	21	know	know	VERB
taxlaw-2804	1223	22	the	the	DET
taxlaw-2804	1223	23	sales	sale	NOUN
taxlaw-2804	1223	24	price	price	NOUN
taxlaw-2804	1223	25	and	and	CCONJ
taxlaw-2804	1223	26	the	the	DET
taxlaw-2804	1223	27	basis	basis	NOUN
taxlaw-2804	1223	28	of	of	ADP
taxlaw-2804	1223	29	an	an	DET
taxlaw-2804	1223	30	asset	asset	NOUN
taxlaw-2804	1223	31	to	to	PART
taxlaw-2804	1223	32	properly	properly	ADV
taxlaw-2804	1223	33	allocate	allocate	VERB
taxlaw-2804	1223	34	tax	tax	NOUN
taxlaw-2804	1223	35	items	item	NOUN
taxlaw-2804	1223	36	.	.	PUNCT
taxlaw-2804	1224	1	i	i	PRON
taxlaw-2804	1224	2	d.	d.	PROPN
taxlaw-2804	1224	3	this	this	PRON
taxlaw-2804	1224	4	is	be	AUX
taxlaw-2804	1224	5	simply	simply	ADV
taxlaw-2804	1224	6	untrue	untrue	ADJ
taxlaw-2804	1224	7	.	.	PUNCT
taxlaw-2804	1225	1	to	to	PART
taxlaw-2804	1225	2	illustrate	illustrate	VERB
taxlaw-2804	1225	3	,	,	PUNCT
taxlaw-2804	1225	4	assume	assume	VERB
taxlaw-2804	1225	5	a	a	PRON
taxlaw-2804	1225	6	owns	own	VERB
taxlaw-2804	1225	7	a	a	DET
taxlaw-2804	1225	8	piece	piece	NOUN
taxlaw-2804	1225	9	of	of	ADP
taxlaw-2804	1225	10	land	land	NOUN
taxlaw-2804	1225	11	that	that	PRON
taxlaw-2804	1225	12	a	a	DET
taxlaw-2804	1225	13	acquired	acquire	VERB
taxlaw-2804	1225	14	some	some	DET
taxlaw-2804	1225	15	time	time	NOUN
taxlaw-2804	1225	16	ago	ago	ADV
taxlaw-2804	1225	17	for	for	ADP
taxlaw-2804	1225	18	$	$	SYM
taxlaw-2804	1225	19	5,000	5,000	NUM
taxlaw-2804	1225	20	.	.	PUNCT
taxlaw-2804	1226	1	a	a	PRON
taxlaw-2804	1226	2	contributes	contribute	VERB
taxlaw-2804	1226	3	the	the	DET
taxlaw-2804	1226	4	land	land	NOUN
taxlaw-2804	1226	5	and	and	CCONJ
taxlaw-2804	1226	6	b	b	NOUN
taxlaw-2804	1226	7	contributes	contribute	VERB
taxlaw-2804	1226	8	cash	cash	NOUN
taxlaw-2804	1226	9	to	to	ADP
taxlaw-2804	1226	10	the	the	DET
taxlaw-2804	1226	11	newly	newly	ADV
taxlaw-2804	1226	12	formed	form	VERB
taxlaw-2804	1226	13	ab	ab	PROPN
taxlaw-2804	1226	14	partnership	partnership	PROPN
taxlaw-2804	1226	15	,	,	PUNCT
taxlaw-2804	1226	16	each	each	PRON
taxlaw-2804	1226	17	in	in	ADP
taxlaw-2804	1226	18	exchange	exchange	NOUN
taxlaw-2804	1226	19	for	for	ADP
taxlaw-2804	1226	20	a	a	DET
taxlaw-2804	1226	21	50	50	NUM
taxlaw-2804	1226	22	%	%	NOUN
taxlaw-2804	1226	23	interest	interest	NOUN
taxlaw-2804	1226	24	in	in	ADP
taxlaw-2804	1226	25	the	the	DET
taxlaw-2804	1226	26	ab	ab	PROPN
taxlaw-2804	1226	27	partnership	partnership	PROPN
taxlaw-2804	1226	28	.	.	PUNCT
taxlaw-2804	1227	1	assume	assume	VERB
taxlaw-2804	1227	2	the	the	DET
taxlaw-2804	1227	3	partnership	partnership	NOUN
taxlaw-2804	1227	4	sells	sell	VERB
taxlaw-2804	1227	5	the	the	DET
taxlaw-2804	1227	6	land	land	NOUN
taxlaw-2804	1227	7	for	for	ADP
taxlaw-2804	1227	8	$	$	SYM
taxlaw-2804	1227	9	10,000	10,000	NUM
taxlaw-2804	1227	10	in	in	ADP
taxlaw-2804	1227	11	year	year	NOUN
taxlaw-2804	1227	12	1	1	NUM
taxlaw-2804	1227	13	.	.	PUNCT
taxlaw-2804	1228	1	the	the	DET
taxlaw-2804	1228	2	partnership	partnership	NOUN
taxlaw-2804	1228	3	would	would	AUX
taxlaw-2804	1228	4	recognize	recognize	VERB
taxlaw-2804	1228	5	$	$	SYM
taxlaw-2804	1228	6	5,000	5,000	NUM
taxlaw-2804	1228	7	of	of	ADP
taxlaw-2804	1228	8	tax	tax	NOUN
taxlaw-2804	1228	9	gain	gain	NOUN
taxlaw-2804	1228	10	from	from	ADP
taxlaw-2804	1228	11	sale	sale	NOUN
taxlaw-2804	1228	12	of	of	ADP
taxlaw-2804	1228	13	the	the	DET
taxlaw-2804	1228	14	land	land	NOUN
taxlaw-2804	1228	15	.	.	PUNCT
taxlaw-2804	1229	1	assume	assume	VERB
taxlaw-2804	1229	2	the	the	DET
taxlaw-2804	1229	3	partnership	partnership	NOUN
taxlaw-2804	1229	4	uses	use	VERB
taxlaw-2804	1229	5	the	the	DET
taxlaw-2804	1229	6	traditional	traditional	ADJ
taxlaw-2804	1229	7	method	method	NOUN
taxlaw-2804	1229	8	under	under	ADP
taxlaw-2804	1229	9	§	§	PROPN
taxlaw-2804	1229	10	704(c	704(c	PROPN
taxlaw-2804	1229	11	)	)	PUNCT
taxlaw-2804	1229	12	for	for	ADP
taxlaw-2804	1229	13	purposes	purpose	NOUN
taxlaw-2804	1229	14	of	of	ADP
taxlaw-2804	1229	15	making	make	VERB
taxlaw-2804	1229	16	tax	tax	NOUN
taxlaw-2804	1229	17	allocations	allocation	NOUN
taxlaw-2804	1229	18	with	with	ADP
taxlaw-2804	1229	19	respect	respect	NOUN
taxlaw-2804	1229	20	to	to	ADP
taxlaw-2804	1229	21	the	the	DET
taxlaw-2804	1229	22	land	land	NOUN
taxlaw-2804	1229	23	.	.	PUNCT
taxlaw-2804	1230	1	if	if	SCONJ
taxlaw-2804	1230	2	the	the	DET
taxlaw-2804	1230	3	land	land	NOUN
taxlaw-2804	1230	4	was	be	AUX
taxlaw-2804	1230	5	worth	worth	ADJ
taxlaw-2804	1230	6	$	$	SYM
taxlaw-2804	1230	7	7,000	7,000	NUM
taxlaw-2804	1230	8	when	when	SCONJ
taxlaw-2804	1230	9	a	a	PRON
taxlaw-2804	1230	10	contributed	contribute	VERB
taxlaw-2804	1230	11	it	it	PRON
taxlaw-2804	1230	12	to	to	ADP
taxlaw-2804	1230	13	the	the	DET
taxlaw-2804	1230	14	partnership	partnership	NOUN
taxlaw-2804	1230	15	,	,	PUNCT
taxlaw-2804	1230	16	then	then	ADV
taxlaw-2804	1230	17	the	the	DET
taxlaw-2804	1230	18	$	$	SYM
taxlaw-2804	1230	19	5,000	5,000	NUM
taxlaw-2804	1230	20	tax	tax	NOUN
taxlaw-2804	1230	21	gain	gain	NOUN
taxlaw-2804	1230	22	should	should	AUX
taxlaw-2804	1230	23	be	be	AUX
taxlaw-2804	1230	24	allocated	allocate	VERB
taxlaw-2804	1230	25	$	$	SYM
taxlaw-2804	1230	26	1,500	1,500	NUM
taxlaw-2804	1230	27	to	to	ADP
taxlaw-2804	1230	28	b	b	NOUN
taxlaw-2804	1230	29	(	(	PUNCT
taxlaw-2804	1230	30	b‟s	b‟s	NOUN
taxlaw-2804	1230	31	50	50	NUM
taxlaw-2804	1230	32	%	%	NOUN
taxlaw-2804	1230	33	share	share	NOUN
taxlaw-2804	1230	34	of	of	ADP
taxlaw-2804	1230	35	the	the	DET
taxlaw-2804	1230	36	$	$	SYM
taxlaw-2804	1230	37	3,000	3,000	NUM
taxlaw-2804	1230	38	increase	increase	NOUN
taxlaw-2804	1230	39	in	in	ADP
taxlaw-2804	1230	40	value	value	NOUN
taxlaw-2804	1230	41	of	of	ADP
taxlaw-2804	1230	42	the	the	DET
taxlaw-2804	1230	43	land	land	NOUN
taxlaw-2804	1230	44	that	that	PRON
taxlaw-2804	1230	45	occurred	occur	VERB
taxlaw-2804	1230	46	after	after	SCONJ
taxlaw-2804	1230	47	it	it	PRON
taxlaw-2804	1230	48	was	be	AUX
taxlaw-2804	1230	49	contributed	contribute	VERB
taxlaw-2804	1230	50	to	to	ADP
taxlaw-2804	1230	51	the	the	DET
taxlaw-2804	1230	52	partnership	partnership	NOUN
taxlaw-2804	1230	53	)	)	PUNCT
taxlaw-2804	1230	54	and	and	CCONJ
taxlaw-2804	1230	55	$	$	SYM
taxlaw-2804	1230	56	3,500	3,500	NUM
taxlaw-2804	1230	57	to	to	PART
taxlaw-2804	1230	58	a	a	DET
taxlaw-2804	1230	59	(	(	PUNCT
taxlaw-2804	1230	60	a‟s	a‟s	PROPN
taxlaw-2804	1230	61	50	50	NUM
taxlaw-2804	1230	62	%	%	NOUN
taxlaw-2804	1230	63	share	share	NOUN
taxlaw-2804	1230	64	of	of	ADP
taxlaw-2804	1230	65	the	the	DET
taxlaw-2804	1230	66	$	$	SYM
taxlaw-2804	1230	67	3,000	3,000	NUM
taxlaw-2804	1230	68	increase	increase	NOUN
taxlaw-2804	1230	69	in	in	ADP
taxlaw-2804	1230	70	value	value	NOUN
taxlaw-2804	1230	71	of	of	ADP
taxlaw-2804	1230	72	the	the	DET
taxlaw-2804	1230	73	land	land	NOUN
taxlaw-2804	1230	74	that	that	PRON
taxlaw-2804	1230	75	occurred	occur	VERB
taxlaw-2804	1230	76	after	after	SCONJ
taxlaw-2804	1230	77	it	it	PRON
taxlaw-2804	1230	78	was	be	AUX
taxlaw-2804	1230	79	contributed	contribute	VERB
taxlaw-2804	1230	80	to	to	ADP
taxlaw-2804	1230	81	the	the	DET
taxlaw-2804	1230	82	partnership	partnership	NOUN
taxlaw-2804	1230	83	plus	plus	CCONJ
taxlaw-2804	1230	84	the	the	DET
taxlaw-2804	1230	85	$	$	SYM
taxlaw-2804	1230	86	2,000	2,000	NUM
taxlaw-2804	1230	87	increase	increase	NOUN
taxlaw-2804	1230	88	in	in	ADP
taxlaw-2804	1230	89	value	value	NOUN
taxlaw-2804	1230	90	that	that	PRON
taxlaw-2804	1230	91	occurred	occur	VERB
taxlaw-2804	1230	92	before	before	SCONJ
taxlaw-2804	1230	93	it	it	PRON
taxlaw-2804	1230	94	was	be	AUX
taxlaw-2804	1230	95	contributed	contribute	VERB
taxlaw-2804	1230	96	to	to	ADP
taxlaw-2804	1230	97	the	the	DET
taxlaw-2804	1230	98	partnership	partnership	NOUN
taxlaw-2804	1230	99	)	)	PUNCT
taxlaw-2804	1230	100	.	.	PUNCT
taxlaw-2804	1231	1	if	if	SCONJ
taxlaw-2804	1231	2	the	the	DET
taxlaw-2804	1231	3	land	land	NOUN
taxlaw-2804	1231	4	was	be	AUX
taxlaw-2804	1231	5	worth	worth	ADJ
taxlaw-2804	1231	6	$	$	SYM
taxlaw-2804	1231	7	12,000	12,000	NUM
taxlaw-2804	1231	8	when	when	SCONJ
taxlaw-2804	1231	9	a	a	PRON
taxlaw-2804	1231	10	contributed	contribute	VERB
taxlaw-2804	1231	11	it	it	PRON
taxlaw-2804	1231	12	to	to	ADP
taxlaw-2804	1231	13	the	the	DET
taxlaw-2804	1231	14	partnership	partnership	NOUN
taxlaw-2804	1231	15	,	,	PUNCT
taxlaw-2804	1231	16	then	then	ADV
taxlaw-2804	1231	17	the	the	DET
taxlaw-2804	1231	18	proper	proper	ADJ
taxlaw-2804	1231	19	tax	tax	NOUN
taxlaw-2804	1231	20	allocations	allocation	NOUN
taxlaw-2804	1231	21	are	be	AUX
taxlaw-2804	1231	22	quite	quite	ADV
taxlaw-2804	1231	23	different	different	ADJ
taxlaw-2804	1231	24	.	.	PUNCT
taxlaw-2804	1232	1	in	in	ADP
taxlaw-2804	1232	2	particular	particular	ADJ
taxlaw-2804	1232	3	,	,	PUNCT
taxlaw-2804	1232	4	all	all	DET
taxlaw-2804	1232	5	$	$	SYM
taxlaw-2804	1232	6	5,000	5,000	NUM
taxlaw-2804	1232	7	of	of	ADP
taxlaw-2804	1232	8	the	the	DET
taxlaw-2804	1232	9	tax	tax	NOUN
taxlaw-2804	1232	10	gain	gain	NOUN
taxlaw-2804	1232	11	should	should	AUX
taxlaw-2804	1232	12	be	be	AUX
taxlaw-2804	1232	13	allocated	allocate	VERB
taxlaw-2804	1232	14	to	to	ADP
taxlaw-2804	1232	15	a.	a.	NOUN
taxlaw-2804	1232	16	in	in	ADP
taxlaw-2804	1232	17	summary	summary	NOUN
taxlaw-2804	1232	18	,	,	PUNCT
taxlaw-2804	1232	19	simply	simply	ADV
taxlaw-2804	1232	20	knowing	know	VERB
taxlaw-2804	1232	21	the	the	DET
taxlaw-2804	1232	22	sales	sale	NOUN
taxlaw-2804	1232	23	price	price	NOUN
taxlaw-2804	1232	24	and	and	CCONJ
taxlaw-2804	1232	25	the	the	DET
taxlaw-2804	1232	26	basis	basis	NOUN
taxlaw-2804	1232	27	of	of	ADP
taxlaw-2804	1232	28	the	the	DET
taxlaw-2804	1232	29	land	land	NOUN
taxlaw-2804	1232	30	is	be	AUX
taxlaw-2804	1232	31	not	not	PART
taxlaw-2804	1232	32	enough	enough	ADJ
taxlaw-2804	1232	33	to	to	PART
taxlaw-2804	1232	34	determine	determine	VERB
taxlaw-2804	1232	35	the	the	DET
taxlaw-2804	1232	36	proper	proper	ADJ
taxlaw-2804	1232	37	tax	tax	NOUN
taxlaw-2804	1232	38	allocations	allocation	NOUN
taxlaw-2804	1232	39	under	under	ADP
taxlaw-2804	1232	40	the	the	DET
taxlaw-2804	1232	41	traditional	traditional	ADJ
taxlaw-2804	1232	42	method	method	NOUN
taxlaw-2804	1232	43	because	because	SCONJ
taxlaw-2804	1232	44	the	the	DET
taxlaw-2804	1232	45	proper	proper	ADJ
taxlaw-2804	1232	46	tax	tax	NOUN
taxlaw-2804	1232	47	allocations	allocation	NOUN
taxlaw-2804	1232	48	also	also	ADV
taxlaw-2804	1232	49	depend	depend	VERB
taxlaw-2804	1232	50	on	on	ADP
taxlaw-2804	1232	51	the	the	DET
taxlaw-2804	1232	52	value	value	NOUN
taxlaw-2804	1232	53	of	of	ADP
taxlaw-2804	1232	54	the	the	DET
taxlaw-2804	1232	55	property	property	NOUN
taxlaw-2804	1232	56	at	at	ADP
taxlaw-2804	1232	57	the	the	DET
taxlaw-2804	1232	58	time	time	NOUN
taxlaw-2804	1232	59	it	it	PRON
taxlaw-2804	1232	60	was	be	AUX
taxlaw-2804	1232	61	contributed	contribute	VERB
taxlaw-2804	1232	62	to	to	ADP
taxlaw-2804	1232	63	the	the	DET
taxlaw-2804	1232	64	partnership	partnership	NOUN
taxlaw-2804	1232	65	.	.	PUNCT
taxlaw-2804	1233	1	300	300	NUM
taxlaw-2804	1233	2	columbia	columbia	PROPN
taxlaw-2804	1233	3	journal	journal	PROPN
taxlaw-2804	1233	4	of	of	ADP
taxlaw-2804	1233	5	tax	tax	NOUN
taxlaw-2804	1233	6	law	law	NOUN
taxlaw-2804	1233	7	[	[	X
taxlaw-2804	1233	8	vol.2:247	vol.2:247	PROPN
taxlaw-2804	1233	9	determine	determine	VERB
taxlaw-2804	1233	10	how	how	SCONJ
taxlaw-2804	1233	11	much	much	ADJ
taxlaw-2804	1233	12	cash	cash	NOUN
taxlaw-2804	1233	13	b	b	NOUN
taxlaw-2804	1233	14	should	should	AUX
taxlaw-2804	1233	15	contribute	contribute	VERB
taxlaw-2804	1233	16	.	.	PUNCT
taxlaw-2804	1234	1	160	160	NUM
taxlaw-2804	1234	2	likewise	likewise	ADV
taxlaw-2804	1234	3	,	,	PUNCT
taxlaw-2804	1234	4	in	in	ADP
taxlaw-2804	1234	5	the	the	DET
taxlaw-2804	1234	6	case	case	NOUN
taxlaw-2804	1234	7	of	of	ADP
taxlaw-2804	1234	8	reverse	reverse	ADJ
taxlaw-2804	1234	9	§	§	PROPN
taxlaw-2804	1234	10	704(c	704(c	PROPN
taxlaw-2804	1234	11	)	)	PUNCT
taxlaw-2804	1234	12	allocations	allocation	NOUN
taxlaw-2804	1234	13	,	,	PUNCT
taxlaw-2804	1234	14	a	a	DET
taxlaw-2804	1234	15	partnership	partnership	NOUN
taxlaw-2804	1234	16	needs	need	VERB
taxlaw-2804	1234	17	to	to	PART
taxlaw-2804	1234	18	value	value	VERB
taxlaw-2804	1234	19	its	its	PRON
taxlaw-2804	1234	20	assets	asset	NOUN
taxlaw-2804	1234	21	at	at	ADP
taxlaw-2804	1234	22	the	the	DET
taxlaw-2804	1234	23	time	time	NOUN
taxlaw-2804	1234	24	new	new	ADJ
taxlaw-2804	1234	25	partners	partner	NOUN
taxlaw-2804	1234	26	join	join	VERB
taxlaw-2804	1234	27	the	the	DET
taxlaw-2804	1234	28	partnership	partnership	NOUN
taxlaw-2804	1234	29	in	in	ADP
taxlaw-2804	1234	30	order	order	NOUN
taxlaw-2804	1234	31	to	to	PART
taxlaw-2804	1234	32	determine	determine	VERB
taxlaw-2804	1234	33	how	how	SCONJ
taxlaw-2804	1234	34	much	much	ADJ
taxlaw-2804	1234	35	the	the	DET
taxlaw-2804	1234	36	new	new	ADJ
taxlaw-2804	1234	37	partners	partner	NOUN
taxlaw-2804	1234	38	must	must	AUX
taxlaw-2804	1234	39	contribute	contribute	VERB
taxlaw-2804	1234	40	for	for	ADP
taxlaw-2804	1234	41	a	a	DET
taxlaw-2804	1234	42	given	give	VERB
taxlaw-2804	1234	43	interest	interest	NOUN
taxlaw-2804	1234	44	in	in	ADP
taxlaw-2804	1234	45	the	the	DET
taxlaw-2804	1234	46	partnership	partnership	NOUN
taxlaw-2804	1234	47	.	.	PUNCT
taxlaw-2804	1235	1	c.	c.	PROPN
taxlaw-2804	1235	2	making	make	VERB
taxlaw-2804	1235	3	the	the	DET
taxlaw-2804	1235	4	elections	election	NOUN
taxlaw-2804	1235	5	universally	universally	ADV
taxlaw-2804	1235	6	available	available	ADJ
taxlaw-2804	1235	7	ultimately	ultimately	ADV
taxlaw-2804	1235	8	bred	breed	VERB
taxlaw-2804	1235	9	more	more	ADJ
taxlaw-2804	1235	10	complexity	complexity	NOUN
taxlaw-2804	1235	11	.	.	PUNCT
taxlaw-2804	1236	1	as	as	SCONJ
taxlaw-2804	1236	2	discussed	discuss	VERB
taxlaw-2804	1236	3	above	above	ADV
taxlaw-2804	1236	4	,	,	PUNCT
taxlaw-2804	1236	5	current	current	ADJ
taxlaw-2804	1236	6	law	law	NOUN
taxlaw-2804	1236	7	does	do	AUX
taxlaw-2804	1236	8	not	not	PART
taxlaw-2804	1236	9	promote	promote	VERB
taxlaw-2804	1236	10	simplicity	simplicity	NOUN
taxlaw-2804	1236	11	for	for	ADP
taxlaw-2804	1236	12	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1236	13	partnerships	partnership	NOUN
taxlaw-2804	1236	14	relative	relative	ADJ
taxlaw-2804	1236	15	to	to	ADP
taxlaw-2804	1236	16	what	what	PRON
taxlaw-2804	1236	17	would	would	AUX
taxlaw-2804	1236	18	result	result	VERB
taxlaw-2804	1236	19	if	if	SCONJ
taxlaw-2804	1236	20	the	the	DET
taxlaw-2804	1236	21	law	law	NOUN
taxlaw-2804	1236	22	required	require	VERB
taxlaw-2804	1236	23	all	all	DET
taxlaw-2804	1236	24	partnerships	partnership	NOUN
taxlaw-2804	1236	25	to	to	PART
taxlaw-2804	1236	26	use	use	VERB
taxlaw-2804	1236	27	the	the	DET
taxlaw-2804	1236	28	remedial	remedial	ADJ
taxlaw-2804	1236	29	method	method	NOUN
taxlaw-2804	1236	30	and	and	CCONJ
taxlaw-2804	1236	31	make	make	VERB
taxlaw-2804	1236	32	basis	basis	NOUN
taxlaw-2804	1236	33	adjustments	adjustment	NOUN
taxlaw-2804	1236	34	.	.	PUNCT
taxlaw-2804	1237	1	however	however	ADV
taxlaw-2804	1237	2	,	,	PUNCT
taxlaw-2804	1237	3	even	even	ADV
taxlaw-2804	1237	4	if	if	SCONJ
taxlaw-2804	1237	5	current	current	ADJ
taxlaw-2804	1237	6	law	law	NOUN
taxlaw-2804	1237	7	did	do	AUX
taxlaw-2804	1237	8	promote	promote	VERB
taxlaw-2804	1237	9	simplicity	simplicity	NOUN
taxlaw-2804	1237	10	for	for	ADP
taxlaw-2804	1237	11	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1237	12	partnerships	partnership	NOUN
taxlaw-2804	1237	13	,	,	PUNCT
taxlaw-2804	1237	14	only	only	ADV
taxlaw-2804	1237	15	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1237	16	partnerships	partnership	NOUN
taxlaw-2804	1237	17	should	should	AUX
taxlaw-2804	1237	18	be	be	AUX
taxlaw-2804	1237	19	allowed	allow	VERB
taxlaw-2804	1237	20	to	to	PART
taxlaw-2804	1237	21	elect	elect	VERB
taxlaw-2804	1237	22	the	the	DET
taxlaw-2804	1237	23	less	less	ADV
taxlaw-2804	1237	24	accurate	accurate	ADJ
taxlaw-2804	1237	25	(	(	PUNCT
taxlaw-2804	1237	26	supposedly	supposedly	ADV
taxlaw-2804	1237	27	less	less	ADV
taxlaw-2804	1237	28	complex	complex	ADJ
taxlaw-2804	1237	29	)	)	PUNCT
taxlaw-2804	1237	30	method	method	NOUN
taxlaw-2804	1237	31	.	.	PUNCT
taxlaw-2804	1238	1	instead	instead	ADV
taxlaw-2804	1238	2	of	of	ADP
taxlaw-2804	1238	3	limiting	limit	VERB
taxlaw-2804	1238	4	use	use	NOUN
taxlaw-2804	1238	5	of	of	ADP
taxlaw-2804	1238	6	the	the	DET
taxlaw-2804	1238	7	less	less	ADV
taxlaw-2804	1238	8	accurate	accurate	ADJ
taxlaw-2804	1238	9	method	method	NOUN
taxlaw-2804	1238	10	to	to	ADP
taxlaw-2804	1238	11	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1238	12	partnerships	partnership	NOUN
taxlaw-2804	1238	13	,	,	PUNCT
taxlaw-2804	1238	14	the	the	DET
taxlaw-2804	1238	15	ability	ability	NOUN
taxlaw-2804	1238	16	to	to	PART
taxlaw-2804	1238	17	elect	elect	VERB
taxlaw-2804	1238	18	the	the	DET
taxlaw-2804	1238	19	less	less	ADV
taxlaw-2804	1238	20	accurate	accurate	ADJ
taxlaw-2804	1238	21	method	method	NOUN
taxlaw-2804	1238	22	is	be	AUX
taxlaw-2804	1238	23	universally	universally	ADV
taxlaw-2804	1238	24	available	available	ADJ
taxlaw-2804	1238	25	.	.	PUNCT
taxlaw-2804	1239	1	in	in	ADP
taxlaw-2804	1239	2	the	the	DET
taxlaw-2804	1239	3	context	context	NOUN
taxlaw-2804	1239	4	of	of	ADP
taxlaw-2804	1239	5	§	§	PROPN
taxlaw-2804	1239	6	704(c	704(c	PROPN
taxlaw-2804	1239	7	)	)	PUNCT
taxlaw-2804	1239	8	,	,	PUNCT
taxlaw-2804	1239	9	until	until	ADP
taxlaw-2804	1239	10	1984	1984	NUM
taxlaw-2804	1239	11	,	,	PUNCT
taxlaw-2804	1239	12	universal	universal	ADJ
taxlaw-2804	1239	13	availability	availability	NOUN
taxlaw-2804	1239	14	meant	mean	VERB
taxlaw-2804	1239	15	allowing	allow	VERB
taxlaw-2804	1239	16	all	all	DET
taxlaw-2804	1239	17	partnerships	partnership	NOUN
taxlaw-2804	1239	18	to	to	PART
taxlaw-2804	1239	19	avoid	avoid	VERB
taxlaw-2804	1239	20	applying	apply	VERB
taxlaw-2804	1239	21	current	current	ADJ
taxlaw-2804	1239	22	§	§	PROPN
taxlaw-2804	1239	23	704(c	704(c	PROPN
taxlaw-2804	1239	24	)	)	PUNCT
taxlaw-2804	1239	25	principles	principle	NOUN
taxlaw-2804	1239	26	if	if	SCONJ
taxlaw-2804	1239	27	they	they	PRON
taxlaw-2804	1239	28	so	so	ADV
taxlaw-2804	1239	29	chose	choose	VERB
taxlaw-2804	1239	30	.	.	PUNCT
taxlaw-2804	1240	1	after	after	ADP
taxlaw-2804	1240	2	1984	1984	NUM
taxlaw-2804	1240	3	,	,	PUNCT
taxlaw-2804	1240	4	it	it	PRON
taxlaw-2804	1240	5	meant	mean	VERB
taxlaw-2804	1240	6	allowing	allow	VERB
taxlaw-2804	1240	7	all	all	DET
taxlaw-2804	1240	8	partnerships	partnership	NOUN
taxlaw-2804	1240	9	to	to	PART
taxlaw-2804	1240	10	use	use	VERB
taxlaw-2804	1240	11	the	the	DET
taxlaw-2804	1240	12	traditional	traditional	ADJ
taxlaw-2804	1240	13	method	method	NOUN
taxlaw-2804	1240	14	under	under	ADP
taxlaw-2804	1240	15	§	§	PROPN
taxlaw-2804	1240	16	704(c	704(c	PROPN
taxlaw-2804	1240	17	)	)	PUNCT
taxlaw-2804	1240	18	rather	rather	ADV
taxlaw-2804	1240	19	than	than	ADP
taxlaw-2804	1240	20	the	the	DET
taxlaw-2804	1240	21	more	more	ADV
taxlaw-2804	1240	22	accurate	accurate	ADJ
taxlaw-2804	1240	23	remedial	remedial	ADJ
taxlaw-2804	1240	24	method	method	NOUN
taxlaw-2804	1240	25	.	.	PUNCT
taxlaw-2804	1241	1	in	in	ADP
taxlaw-2804	1241	2	the	the	DET
taxlaw-2804	1241	3	context	context	NOUN
taxlaw-2804	1241	4	of	of	ADP
taxlaw-2804	1241	5	§	§	PROPN
taxlaw-2804	1241	6	754	754	NUM
taxlaw-2804	1241	7	,	,	PUNCT
taxlaw-2804	1241	8	until	until	ADP
taxlaw-2804	1241	9	2004	2004	NUM
taxlaw-2804	1241	10	,	,	PUNCT
taxlaw-2804	1241	11	universal	universal	ADJ
taxlaw-2804	1241	12	availability	availability	NOUN
taxlaw-2804	1241	13	meant	mean	VERB
taxlaw-2804	1241	14	granting	grant	VERB
taxlaw-2804	1241	15	all	all	DET
taxlaw-2804	1241	16	partnerships	partnership	NOUN
taxlaw-2804	1241	17	the	the	DET
taxlaw-2804	1241	18	option	option	NOUN
taxlaw-2804	1241	19	of	of	ADP
taxlaw-2804	1241	20	avoiding	avoid	VERB
taxlaw-2804	1241	21	making	make	VERB
taxlaw-2804	1241	22	basis	basis	NOUN
taxlaw-2804	1241	23	adjustments	adjustment	NOUN
taxlaw-2804	1241	24	.	.	PUNCT
taxlaw-2804	1242	1	after	after	ADP
taxlaw-2804	1242	2	2004	2004	NUM
taxlaw-2804	1242	3	,	,	PUNCT
taxlaw-2804	1242	4	it	it	PRON
taxlaw-2804	1242	5	meant	mean	VERB
taxlaw-2804	1242	6	giving	give	VERB
taxlaw-2804	1242	7	all	all	DET
taxlaw-2804	1242	8	partnerships	partnership	NOUN
taxlaw-2804	1242	9	the	the	DET
taxlaw-2804	1242	10	flexibility	flexibility	NOUN
taxlaw-2804	1242	11	to	to	PART
taxlaw-2804	1242	12	avoid	avoid	VERB
taxlaw-2804	1242	13	making	make	VERB
taxlaw-2804	1242	14	basis	basis	NOUN
taxlaw-2804	1242	15	adjustments	adjustment	NOUN
taxlaw-2804	1242	16	except	except	SCONJ
taxlaw-2804	1242	17	in	in	ADP
taxlaw-2804	1242	18	cases	case	NOUN
taxlaw-2804	1242	19	where	where	SCONJ
taxlaw-2804	1242	20	a	a	DET
taxlaw-2804	1242	21	substantial	substantial	ADJ
taxlaw-2804	1242	22	built	build	VERB
taxlaw-2804	1242	23	-	-	PUNCT
taxlaw-2804	1242	24	in	in	ADP
taxlaw-2804	1242	25	loss	loss	NOUN
taxlaw-2804	1242	26	exists	exist	VERB
taxlaw-2804	1242	27	.	.	PUNCT
taxlaw-2804	1243	1	the	the	DET
taxlaw-2804	1243	2	universal	universal	ADJ
taxlaw-2804	1243	3	availability	availability	NOUN
taxlaw-2804	1243	4	of	of	ADP
taxlaw-2804	1243	5	the	the	DET
taxlaw-2804	1243	6	elections	election	NOUN
taxlaw-2804	1243	7	may	may	AUX
taxlaw-2804	1243	8	reflect	reflect	VERB
taxlaw-2804	1243	9	oversimplification	oversimplification	NOUN
taxlaw-2804	1243	10	.	.	PUNCT
taxlaw-2804	1244	1	in	in	ADP
taxlaw-2804	1244	2	particular	particular	ADJ
taxlaw-2804	1244	3	,	,	PUNCT
taxlaw-2804	1244	4	perhaps	perhaps	ADV
taxlaw-2804	1244	5	lawmakers	lawmaker	NOUN
taxlaw-2804	1244	6	took	take	VERB
taxlaw-2804	1244	7	the	the	DET
taxlaw-2804	1244	8	view	view	NOUN
taxlaw-2804	1244	9	that	that	SCONJ
taxlaw-2804	1244	10	it	it	PRON
taxlaw-2804	1244	11	would	would	AUX
taxlaw-2804	1244	12	be	be	AUX
taxlaw-2804	1244	13	simpler	simple	ADJ
taxlaw-2804	1244	14	to	to	PART
taxlaw-2804	1244	15	make	make	VERB
taxlaw-2804	1244	16	the	the	DET
taxlaw-2804	1244	17	elections	election	NOUN
taxlaw-2804	1244	18	universally	universally	ADV
taxlaw-2804	1244	19	available	available	ADJ
taxlaw-2804	1244	20	than	than	SCONJ
taxlaw-2804	1244	21	to	to	PART
taxlaw-2804	1244	22	attempt	attempt	VERB
taxlaw-2804	1244	23	to	to	PART
taxlaw-2804	1244	24	distinguish	distinguish	VERB
taxlaw-2804	1244	25	between	between	ADP
taxlaw-2804	1244	26	sophisticated	sophisticated	ADJ
taxlaw-2804	1244	27	and	and	CCONJ
taxlaw-2804	1244	28	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1244	29	partnerships	partnership	NOUN
taxlaw-2804	1244	30	.	.	PUNCT
taxlaw-2804	1245	1	moreover	moreover	ADV
taxlaw-2804	1245	2	,	,	PUNCT
taxlaw-2804	1245	3	lawmakers	lawmaker	NOUN
taxlaw-2804	1245	4	may	may	AUX
taxlaw-2804	1245	5	have	have	AUX
taxlaw-2804	1245	6	felt	feel	VERB
taxlaw-2804	1245	7	justified	justify	VERB
taxlaw-2804	1245	8	in	in	ADP
taxlaw-2804	1245	9	doing	do	VERB
taxlaw-2804	1245	10	so	so	ADV
taxlaw-2804	1245	11	since	since	SCONJ
taxlaw-2804	1245	12	partnerships	partnership	NOUN
taxlaw-2804	1245	13	were	be	AUX
taxlaw-2804	1245	14	historically	historically	ADV
taxlaw-2804	1245	15	viewed	view	VERB
taxlaw-2804	1245	16	as	as	ADP
taxlaw-2804	1245	17	entities	entity	NOUN
taxlaw-2804	1245	18	used	use	VERB
taxlaw-2804	1245	19	by	by	ADP
taxlaw-2804	1245	20	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1245	21	taxpayers	taxpayer	NOUN
taxlaw-2804	1245	22	.	.	PUNCT
taxlaw-2804	1246	1	161	161	NUM
taxlaw-2804	1246	2	however	however	ADV
taxlaw-2804	1246	3	,	,	PUNCT
taxlaw-2804	1246	4	as	as	SCONJ
taxlaw-2804	1246	5	professor	professor	PROPN
taxlaw-2804	1246	6	david	david	PROPN
taxlaw-2804	1246	7	weisbach	weisbach	PROPN
taxlaw-2804	1246	8	has	have	AUX
taxlaw-2804	1246	9	argued	argue	VERB
taxlaw-2804	1246	10	,	,	PUNCT
taxlaw-2804	1246	11	lawmakers	lawmaker	NOUN
taxlaw-2804	1246	12	can	can	AUX
taxlaw-2804	1246	13	not	not	PART
taxlaw-2804	1246	14	design	design	VERB
taxlaw-2804	1246	15	tax	tax	NOUN
taxlaw-2804	1246	16	law	law	NOUN
taxlaw-2804	1246	17	based	base	VERB
taxlaw-2804	1246	18	on	on	ADP
taxlaw-2804	1246	19	the	the	DET
taxlaw-2804	1246	20	most	most	ADV
taxlaw-2804	1246	21	common	common	ADJ
taxlaw-2804	1246	22	fact	fact	NOUN
taxlaw-2804	1246	23	pattern	pattern	NOUN
taxlaw-2804	1246	24	.	.	PUNCT
taxlaw-2804	1247	1	162	162	NUM
taxlaw-2804	1247	2	professor	professor	NOUN
taxlaw-2804	1247	3	weisbach	weisbach	NOUN
taxlaw-2804	1247	4	explains	explain	VERB
taxlaw-2804	1247	5	why	why	SCONJ
taxlaw-2804	1247	6	doing	do	VERB
taxlaw-2804	1247	7	so	so	ADV
taxlaw-2804	1247	8	would	would	AUX
taxlaw-2804	1247	9	be	be	AUX
taxlaw-2804	1247	10	problematic	problematic	ADJ
taxlaw-2804	1247	11	:	:	PUNCT
taxlaw-2804	1247	12	“	"	PUNCT
taxlaw-2804	1247	13	uncommon	uncommon	ADJ
taxlaw-2804	1247	14	transactions	transaction	NOUN
taxlaw-2804	1247	15	that	that	PRON
taxlaw-2804	1247	16	are	be	AUX
taxlaw-2804	1247	17	taxed	tax	VERB
taxlaw-2804	1247	18	inappropriately	inappropriately	ADV
taxlaw-2804	1247	19	become	become	VERB
taxlaw-2804	1247	20	common	common	ADJ
taxlaw-2804	1247	21	as	as	SCONJ
taxlaw-2804	1247	22	taxpayers	taxpayer	NOUN
taxlaw-2804	1247	23	discover	discover	VERB
taxlaw-2804	1247	24	how	how	SCONJ
taxlaw-2804	1247	25	to	to	PART
taxlaw-2804	1247	26	take	take	VERB
taxlaw-2804	1247	27	advantage	advantage	NOUN
taxlaw-2804	1247	28	of	of	ADP
taxlaw-2804	1247	29	them	they	PRON
taxlaw-2804	1247	30	.	.	PUNCT
taxlaw-2804	1247	31	”	"	PUNCT
taxlaw-2804	1248	1	163	163	NUM
taxlaw-2804	1248	2	in	in	ADP
taxlaw-2804	1248	3	other	other	ADJ
taxlaw-2804	1248	4	words	word	NOUN
taxlaw-2804	1248	5	,	,	PUNCT
taxlaw-2804	1248	6	designing	design	VERB
taxlaw-2804	1248	7	tax	tax	NOUN
taxlaw-2804	1248	8	law	law	NOUN
taxlaw-2804	1248	9	with	with	ADP
taxlaw-2804	1248	10	the	the	DET
taxlaw-2804	1248	11	typical	typical	ADJ
taxlaw-2804	1248	12	case	case	NOUN
taxlaw-2804	1248	13	in	in	ADP
taxlaw-2804	1248	14	mind	mind	NOUN
taxlaw-2804	1248	15	results	result	NOUN
taxlaw-2804	1248	16	in	in	ADP
taxlaw-2804	1248	17	an	an	DET
taxlaw-2804	1248	18	unstable	unstable	ADJ
taxlaw-2804	1248	19	system	system	NOUN
taxlaw-2804	1248	20	since	since	SCONJ
taxlaw-2804	1248	21	what	what	PRON
taxlaw-2804	1248	22	was	be	AUX
taxlaw-2804	1248	23	the	the	DET
taxlaw-2804	1248	24	atypical	atypical	ADJ
taxlaw-2804	1248	25	case	case	NOUN
taxlaw-2804	1248	26	will	will	AUX
taxlaw-2804	1248	27	become	become	VERB
taxlaw-2804	1248	28	more	more	ADV
taxlaw-2804	1248	29	typical	typical	ADJ
taxlaw-2804	1248	30	as	as	SCONJ
taxlaw-2804	1248	31	taxpayers	taxpayer	NOUN
taxlaw-2804	1248	32	adjust	adjust	VERB
taxlaw-2804	1248	33	their	their	PRON
taxlaw-2804	1248	34	transactions	transaction	NOUN
taxlaw-2804	1248	35	to	to	PART
taxlaw-2804	1248	36	take	take	VERB
taxlaw-2804	1248	37	the	the	DET
taxlaw-2804	1248	38	rules	rule	NOUN
taxlaw-2804	1248	39	into	into	ADP
taxlaw-2804	1248	40	account	account	NOUN
taxlaw-2804	1248	41	.	.	PUNCT
taxlaw-2804	1249	1	160	160	NUM
taxlaw-2804	1249	2	professor	professor	NOUN
taxlaw-2804	1249	3	monroe	monroe	PROPN
taxlaw-2804	1249	4	observes	observe	VERB
taxlaw-2804	1249	5	that	that	SCONJ
taxlaw-2804	1249	6	,	,	PUNCT
taxlaw-2804	1249	7	following	follow	VERB
taxlaw-2804	1249	8	the	the	DET
taxlaw-2804	1249	9	promulgation	promulgation	NOUN
taxlaw-2804	1249	10	of	of	ADP
taxlaw-2804	1249	11	the	the	DET
taxlaw-2804	1249	12	substantial	substantial	ADJ
taxlaw-2804	1249	13	economic	economic	ADJ
taxlaw-2804	1249	14	effect	effect	NOUN
taxlaw-2804	1249	15	regulations	regulation	NOUN
taxlaw-2804	1249	16	(	(	PUNCT
taxlaw-2804	1249	17	which	which	PRON
taxlaw-2804	1249	18	occurred	occur	VERB
taxlaw-2804	1249	19	after	after	ADP
taxlaw-2804	1249	20	the	the	DET
taxlaw-2804	1249	21	a.l.i	a.l.i	NOUN
taxlaw-2804	1249	22	.	.	PUNCT
taxlaw-2804	1249	23	issued	issue	VERB
taxlaw-2804	1249	24	its	its	PRON
taxlaw-2804	1249	25	report	report	NOUN
taxlaw-2804	1249	26	)	)	PUNCT
taxlaw-2804	1249	27	,	,	PUNCT
taxlaw-2804	1249	28	valuing	value	VERB
taxlaw-2804	1249	29	property	property	NOUN
taxlaw-2804	1249	30	at	at	ADP
taxlaw-2804	1249	31	the	the	DET
taxlaw-2804	1249	32	time	time	NOUN
taxlaw-2804	1249	33	of	of	ADP
taxlaw-2804	1249	34	contribution	contribution	NOUN
taxlaw-2804	1249	35	was	be	AUX
taxlaw-2804	1249	36	necessary	necessary	ADJ
taxlaw-2804	1249	37	in	in	ADP
taxlaw-2804	1249	38	order	order	NOUN
taxlaw-2804	1249	39	for	for	ADP
taxlaw-2804	1249	40	a	a	DET
taxlaw-2804	1249	41	partnership	partnership	NOUN
taxlaw-2804	1249	42	to	to	PART
taxlaw-2804	1249	43	maintain	maintain	VERB
taxlaw-2804	1249	44	capital	capital	NOUN
taxlaw-2804	1249	45	accounts	account	NOUN
taxlaw-2804	1249	46	in	in	ADP
taxlaw-2804	1249	47	accordance	accordance	NOUN
taxlaw-2804	1249	48	with	with	ADP
taxlaw-2804	1249	49	the	the	DET
taxlaw-2804	1249	50	substantial	substantial	ADJ
taxlaw-2804	1249	51	economic	economic	ADJ
taxlaw-2804	1249	52	effect	effect	NOUN
taxlaw-2804	1249	53	regulations	regulation	NOUN
taxlaw-2804	1249	54	.	.	PUNCT
taxlaw-2804	1250	1	monroe	monroe	PROPN
taxlaw-2804	1250	2	,	,	PUNCT
taxlaw-2804	1250	3	supra	supra	PROPN
taxlaw-2804	1250	4	note	note	PROPN
taxlaw-2804	1250	5	84	84	NUM
taxlaw-2804	1250	6	,	,	PUNCT
taxlaw-2804	1250	7	at	at	ADP
taxlaw-2804	1250	8	1433–34	1433–34	NUM
taxlaw-2804	1250	9	.	.	PUNCT
taxlaw-2804	1251	1	yet	yet	ADV
taxlaw-2804	1251	2	,	,	PUNCT
taxlaw-2804	1251	3	even	even	ADV
taxlaw-2804	1251	4	prior	prior	ADV
taxlaw-2804	1251	5	to	to	ADP
taxlaw-2804	1251	6	the	the	DET
taxlaw-2804	1251	7	issuance	issuance	NOUN
taxlaw-2804	1251	8	of	of	ADP
taxlaw-2804	1251	9	these	these	DET
taxlaw-2804	1251	10	regulations	regulation	NOUN
taxlaw-2804	1251	11	,	,	PUNCT
taxlaw-2804	1251	12	partnerships	partnership	NOUN
taxlaw-2804	1251	13	would	would	AUX
taxlaw-2804	1251	14	need	need	VERB
taxlaw-2804	1251	15	to	to	PART
taxlaw-2804	1251	16	value	value	VERB
taxlaw-2804	1251	17	contributed	contribute	VERB
taxlaw-2804	1251	18	property	property	NOUN
taxlaw-2804	1251	19	in	in	ADP
taxlaw-2804	1251	20	order	order	NOUN
taxlaw-2804	1251	21	to	to	PART
taxlaw-2804	1251	22	properly	properly	ADV
taxlaw-2804	1251	23	carry	carry	VERB
taxlaw-2804	1251	24	out	out	ADP
taxlaw-2804	1251	25	their	their	PRON
taxlaw-2804	1251	26	economic	economic	ADJ
taxlaw-2804	1251	27	deal	deal	NOUN
taxlaw-2804	1251	28	.	.	PUNCT
taxlaw-2804	1252	1	the	the	DET
taxlaw-2804	1252	2	a.l.i	a.l.i	PROPN
taxlaw-2804	1252	3	.	.	PUNCT
taxlaw-2804	1252	4	report	report	NOUN
taxlaw-2804	1252	5	posited	posit	VERB
taxlaw-2804	1252	6	a	a	DET
taxlaw-2804	1252	7	hypothetical	hypothetical	ADJ
taxlaw-2804	1252	8	in	in	ADP
taxlaw-2804	1252	9	which	which	PRON
taxlaw-2804	1252	10	multiple	multiple	ADJ
taxlaw-2804	1252	11	partners	partner	NOUN
taxlaw-2804	1252	12	each	each	PRON
taxlaw-2804	1252	13	contribute	contribute	VERB
taxlaw-2804	1252	14	property	property	NOUN
taxlaw-2804	1252	15	to	to	ADP
taxlaw-2804	1252	16	a	a	DET
taxlaw-2804	1252	17	partnership	partnership	NOUN
taxlaw-2804	1252	18	that	that	PRON
taxlaw-2804	1252	19	is	be	AUX
taxlaw-2804	1252	20	not	not	PART
taxlaw-2804	1252	21	easy	easy	ADJ
taxlaw-2804	1252	22	to	to	PART
taxlaw-2804	1252	23	value	value	VERB
taxlaw-2804	1252	24	but	but	CCONJ
taxlaw-2804	1252	25	the	the	DET
taxlaw-2804	1252	26	partners	partner	NOUN
taxlaw-2804	1252	27	agree	agree	VERB
taxlaw-2804	1252	28	to	to	PART
taxlaw-2804	1252	29	treat	treat	VERB
taxlaw-2804	1252	30	the	the	DET
taxlaw-2804	1252	31	value	value	NOUN
taxlaw-2804	1252	32	of	of	ADP
taxlaw-2804	1252	33	each	each	DET
taxlaw-2804	1252	34	parcel	parcel	NOUN
taxlaw-2804	1252	35	of	of	ADP
taxlaw-2804	1252	36	property	property	NOUN
taxlaw-2804	1252	37	as	as	ADV
taxlaw-2804	1252	38	equal	equal	ADJ
taxlaw-2804	1252	39	.	.	PUNCT
taxlaw-2804	1253	1	see	see	VERB
taxlaw-2804	1253	2	american	american	PROPN
taxlaw-2804	1253	3	law	law	PROPN
taxlaw-2804	1253	4	institute	institute	PROPN
taxlaw-2804	1253	5	federal	federal	PROPN
taxlaw-2804	1253	6	income	income	PROPN
taxlaw-2804	1253	7	tax	tax	NOUN
taxlaw-2804	1253	8	project	project	NOUN
taxlaw-2804	1253	9	,	,	PUNCT
taxlaw-2804	1253	10	subchapter	subchapter	NOUN
taxlaw-2804	1253	11	k	k	PROPN
taxlaw-2804	1253	12	proposals	proposal	NOUN
taxlaw-2804	1253	13	for	for	ADP
taxlaw-2804	1253	14	changes	change	NOUN
taxlaw-2804	1253	15	in	in	ADP
taxlaw-2804	1253	16	the	the	DET
taxlaw-2804	1253	17	rules	rule	NOUN
taxlaw-2804	1253	18	for	for	ADP
taxlaw-2804	1253	19	taxation	taxation	NOUN
taxlaw-2804	1253	20	of	of	ADP
taxlaw-2804	1253	21	partners	partner	NOUN
taxlaw-2804	1253	22	pt	pt	PROPN
taxlaw-2804	1253	23	.	.	PROPN
taxlaw-2804	1253	24	f(d	f(d	PROPN
taxlaw-2804	1253	25	)	)	PUNCT
taxlaw-2804	1253	26	(	(	PUNCT
taxlaw-2804	1253	27	tent	tent	NOUN
taxlaw-2804	1253	28	.	.	PUNCT
taxlaw-2804	1254	1	draft	draft	NOUN
taxlaw-2804	1254	2	no	no	NOUN
taxlaw-2804	1254	3	.	.	NOUN
taxlaw-2804	1254	4	3	3	NUM
taxlaw-2804	1254	5	,	,	PUNCT
taxlaw-2804	1254	6	1979	1979	NUM
taxlaw-2804	1254	7	)	)	PUNCT
taxlaw-2804	1254	8	.	.	PUNCT
taxlaw-2804	1255	1	however	however	ADV
taxlaw-2804	1255	2	,	,	PUNCT
taxlaw-2804	1255	3	it	it	PRON
taxlaw-2804	1255	4	is	be	AUX
taxlaw-2804	1255	5	not	not	PART
taxlaw-2804	1255	6	clear	clear	ADJ
taxlaw-2804	1255	7	how	how	SCONJ
taxlaw-2804	1255	8	the	the	DET
taxlaw-2804	1255	9	partners	partner	NOUN
taxlaw-2804	1255	10	would	would	AUX
taxlaw-2804	1255	11	agree	agree	VERB
taxlaw-2804	1255	12	that	that	SCONJ
taxlaw-2804	1255	13	the	the	DET
taxlaw-2804	1255	14	value	value	NOUN
taxlaw-2804	1255	15	of	of	ADP
taxlaw-2804	1255	16	the	the	DET
taxlaw-2804	1255	17	properties	property	NOUN
taxlaw-2804	1255	18	were	be	AUX
taxlaw-2804	1255	19	equal	equal	ADJ
taxlaw-2804	1255	20	without	without	ADP
taxlaw-2804	1255	21	having	have	VERB
taxlaw-2804	1255	22	some	some	DET
taxlaw-2804	1255	23	reliable	reliable	ADJ
taxlaw-2804	1255	24	estimate	estimate	NOUN
taxlaw-2804	1255	25	of	of	ADP
taxlaw-2804	1255	26	the	the	DET
taxlaw-2804	1255	27	value	value	NOUN
taxlaw-2804	1255	28	of	of	ADP
taxlaw-2804	1255	29	each	each	DET
taxlaw-2804	1255	30	piece	piece	NOUN
taxlaw-2804	1255	31	of	of	ADP
taxlaw-2804	1255	32	property	property	NOUN
taxlaw-2804	1255	33	.	.	PUNCT
taxlaw-2804	1256	1	161	161	NUM
taxlaw-2804	1256	2	see	see	NOUN
taxlaw-2804	1256	3	supra	supra	PROPN
taxlaw-2804	1256	4	note	note	NOUN
taxlaw-2804	1256	5	3	3	NUM
taxlaw-2804	1256	6	and	and	CCONJ
taxlaw-2804	1256	7	accompanying	accompany	VERB
taxlaw-2804	1256	8	text	text	NOUN
taxlaw-2804	1256	9	.	.	PUNCT
taxlaw-2804	1257	1	162	162	NUM
taxlaw-2804	1257	2	david	david	PROPN
taxlaw-2804	1257	3	a.	a.	PROPN
taxlaw-2804	1257	4	weisbach	weisbach	PROPN
taxlaw-2804	1257	5	,	,	PUNCT
taxlaw-2804	1257	6	formalism	formalism	NOUN
taxlaw-2804	1257	7	in	in	ADP
taxlaw-2804	1257	8	the	the	DET
taxlaw-2804	1257	9	tax	tax	NOUN
taxlaw-2804	1257	10	law	law	NOUN
taxlaw-2804	1257	11	,	,	PUNCT
taxlaw-2804	1257	12	66	66	NUM
taxlaw-2804	1257	13	u.	u.	PROPN
taxlaw-2804	1257	14	chi	chi	PROPN
taxlaw-2804	1257	15	.	.	PUNCT
taxlaw-2804	1258	1	l.	l.	PROPN
taxlaw-2804	1258	2	rev	rev	PROPN
taxlaw-2804	1258	3	.	.	PROPN
taxlaw-2804	1258	4	860	860	NUM
taxlaw-2804	1258	5	(	(	PUNCT
taxlaw-2804	1258	6	1999	1999	NUM
taxlaw-2804	1258	7	)	)	PUNCT
taxlaw-2804	1258	8	.	.	PUNCT
taxlaw-2804	1259	1	163	163	NUM
taxlaw-2804	1259	2	i	i	PROPN
taxlaw-2804	1259	3	d	d	PROPN
taxlaw-2804	1259	4	.at	.at	PROPN
taxlaw-2804	1259	5	869	869	NUM
taxlaw-2804	1259	6	.	.	PUNCT
taxlaw-2804	1260	1	2011	2011	NUM
taxlaw-2804	1260	2	]	]	PUNCT
taxlaw-2804	1261	1	making	make	VERB
taxlaw-2804	1261	2	partnerships	partnership	NOUN
taxlaw-2804	1261	3	work	work	VERB
taxlaw-2804	1261	4	for	for	ADP
taxlaw-2804	1261	5	mom	mom	NOUN
taxlaw-2804	1261	6	and	and	CCONJ
taxlaw-2804	1261	7	pop	pop	NOUN
taxlaw-2804	1261	8	and	and	CCONJ
taxlaw-2804	1261	9	everyone	everyone	PRON
taxlaw-2804	1261	10	else	else	ADV
taxlaw-2804	1261	11	301	301	NUM
taxlaw-2804	1261	12	in	in	ADP
taxlaw-2804	1261	13	the	the	DET
taxlaw-2804	1261	14	context	context	NOUN
taxlaw-2804	1261	15	of	of	ADP
taxlaw-2804	1261	16	§	§	PROPN
taxlaw-2804	1261	17	§	§	PROPN
taxlaw-2804	1261	18	704(c	704(c	PROPN
taxlaw-2804	1261	19	)	)	PUNCT
taxlaw-2804	1261	20	and	and	CCONJ
taxlaw-2804	1261	21	754	754	NUM
taxlaw-2804	1261	22	,	,	PUNCT
taxlaw-2804	1261	23	partnerships	partnership	NOUN
taxlaw-2804	1261	24	might	might	AUX
taxlaw-2804	1261	25	have	have	AUX
taxlaw-2804	1261	26	originally	originally	ADV
taxlaw-2804	1261	27	been	be	AUX
taxlaw-2804	1261	28	used	use	VERB
taxlaw-2804	1261	29	by	by	ADP
taxlaw-2804	1261	30	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1261	31	taxpayers	taxpayer	NOUN
taxlaw-2804	1261	32	who	who	PRON
taxlaw-2804	1261	33	would	would	AUX
taxlaw-2804	1261	34	use	use	VERB
taxlaw-2804	1261	35	the	the	DET
taxlaw-2804	1261	36	elections	election	NOUN
taxlaw-2804	1261	37	,	,	PUNCT
taxlaw-2804	1261	38	if	if	SCONJ
taxlaw-2804	1261	39	at	at	ADV
taxlaw-2804	1261	40	all	all	ADV
taxlaw-2804	1261	41	,	,	PUNCT
taxlaw-2804	1261	42	for	for	ADP
taxlaw-2804	1261	43	the	the	DET
taxlaw-2804	1261	44	intended	intended	ADJ
taxlaw-2804	1261	45	purpose	purpose	NOUN
taxlaw-2804	1261	46	of	of	ADP
taxlaw-2804	1261	47	simplification	simplification	NOUN
taxlaw-2804	1261	48	.	.	PUNCT
taxlaw-2804	1262	1	however	however	ADV
taxlaw-2804	1262	2	,	,	PUNCT
taxlaw-2804	1262	3	partnership	partnership	NOUN
taxlaw-2804	1262	4	tax	tax	NOUN
taxlaw-2804	1262	5	rules	rule	NOUN
taxlaw-2804	1262	6	designed	design	VERB
taxlaw-2804	1262	7	with	with	ADP
taxlaw-2804	1262	8	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1262	9	taxpayers	taxpayer	NOUN
taxlaw-2804	1262	10	in	in	ADP
taxlaw-2804	1262	11	mind	mind	NOUN
taxlaw-2804	1262	12	encouraged	encourage	VERB
taxlaw-2804	1262	13	sophisticated	sophisticated	ADJ
taxlaw-2804	1262	14	taxpayers	taxpayer	NOUN
taxlaw-2804	1262	15	to	to	PART
taxlaw-2804	1262	16	form	form	VERB
taxlaw-2804	1262	17	partnerships	partnership	NOUN
taxlaw-2804	1262	18	so	so	SCONJ
taxlaw-2804	1262	19	that	that	SCONJ
taxlaw-2804	1262	20	they	they	PRON
taxlaw-2804	1262	21	could	could	AUX
taxlaw-2804	1262	22	use	use	VERB
taxlaw-2804	1262	23	the	the	DET
taxlaw-2804	1262	24	elections	election	NOUN
taxlaw-2804	1262	25	for	for	ADP
taxlaw-2804	1262	26	the	the	DET
taxlaw-2804	1262	27	unintended	unintended	ADJ
taxlaw-2804	1262	28	purpose	purpose	NOUN
taxlaw-2804	1262	29	of	of	ADP
taxlaw-2804	1262	30	tax	tax	NOUN
taxlaw-2804	1262	31	liability	liability	NOUN
taxlaw-2804	1262	32	reduction	reduction	NOUN
taxlaw-2804	1262	33	.	.	PUNCT
taxlaw-2804	1263	1	over	over	ADP
taxlaw-2804	1263	2	time	time	NOUN
taxlaw-2804	1263	3	,	,	PUNCT
taxlaw-2804	1263	4	the	the	DET
taxlaw-2804	1263	5	unintended	unintended	ADJ
taxlaw-2804	1263	6	purpose	purpose	NOUN
taxlaw-2804	1263	7	became	become	VERB
taxlaw-2804	1263	8	the	the	DET
taxlaw-2804	1263	9	more	more	ADV
taxlaw-2804	1263	10	typical	typical	ADJ
taxlaw-2804	1263	11	use	use	NOUN
taxlaw-2804	1263	12	of	of	ADP
taxlaw-2804	1263	13	the	the	DET
taxlaw-2804	1263	14	rules	rule	NOUN
taxlaw-2804	1263	15	.	.	PUNCT
taxlaw-2804	1264	1	lawmakers	lawmaker	NOUN
taxlaw-2804	1264	2	took	take	VERB
taxlaw-2804	1264	3	action	action	NOUN
taxlaw-2804	1264	4	to	to	PART
taxlaw-2804	1264	5	limit	limit	VERB
taxlaw-2804	1264	6	the	the	DET
taxlaw-2804	1264	7	ability	ability	NOUN
taxlaw-2804	1264	8	to	to	PART
taxlaw-2804	1264	9	use	use	VERB
taxlaw-2804	1264	10	the	the	DET
taxlaw-2804	1264	11	rules	rule	NOUN
taxlaw-2804	1264	12	for	for	ADP
taxlaw-2804	1264	13	the	the	DET
taxlaw-2804	1264	14	unintended	unintended	ADJ
taxlaw-2804	1264	15	purpose	purpose	NOUN
taxlaw-2804	1264	16	(	(	PUNCT
taxlaw-2804	1264	17	by	by	ADP
taxlaw-2804	1264	18	adopting	adopt	VERB
taxlaw-2804	1264	19	anti	anti	ADJ
taxlaw-2804	1264	20	-	-	ADJ
taxlaw-2804	1264	21	abuse	abuse	ADJ
taxlaw-2804	1264	22	rules	rule	NOUN
taxlaw-2804	1264	23	)	)	PUNCT
taxlaw-2804	1264	24	,	,	PUNCT
taxlaw-2804	1264	25	and	and	CCONJ
taxlaw-2804	1264	26	anti	anti	ADJ
taxlaw-2804	1264	27	-	-	ADJ
taxlaw-2804	1264	28	abuse	abuse	ADJ
taxlaw-2804	1264	29	rules	rule	NOUN
taxlaw-2804	1264	30	increased	increase	VERB
taxlaw-2804	1264	31	complexity	complexity	NOUN
taxlaw-2804	1264	32	by	by	ADP
taxlaw-2804	1264	33	increasing	increase	VERB
taxlaw-2804	1264	34	uncertainty	uncertainty	NOUN
taxlaw-2804	1264	35	and	and	CCONJ
taxlaw-2804	1264	36	the	the	DET
taxlaw-2804	1264	37	length	length	NOUN
taxlaw-2804	1264	38	of	of	ADP
taxlaw-2804	1264	39	applicable	applicable	ADJ
taxlaw-2804	1264	40	law	law	NOUN
taxlaw-2804	1264	41	.	.	PUNCT
taxlaw-2804	1265	1	the	the	DET
taxlaw-2804	1265	2	end	end	NOUN
taxlaw-2804	1265	3	result	result	NOUN
taxlaw-2804	1265	4	is	be	AUX
taxlaw-2804	1265	5	a	a	DET
taxlaw-2804	1265	6	system	system	NOUN
taxlaw-2804	1265	7	that	that	PRON
taxlaw-2804	1265	8	may	may	AUX
taxlaw-2804	1265	9	be	be	AUX
taxlaw-2804	1265	10	more	more	ADV
taxlaw-2804	1265	11	complex	complex	ADJ
taxlaw-2804	1265	12	than	than	SCONJ
taxlaw-2804	1265	13	what	what	PRON
taxlaw-2804	1265	14	would	would	AUX
taxlaw-2804	1265	15	have	have	AUX
taxlaw-2804	1265	16	existed	exist	VERB
taxlaw-2804	1265	17	if	if	SCONJ
taxlaw-2804	1265	18	lawmakers	lawmaker	NOUN
taxlaw-2804	1265	19	had	have	AUX
taxlaw-2804	1265	20	limited	limit	VERB
taxlaw-2804	1265	21	the	the	DET
taxlaw-2804	1265	22	availability	availability	NOUN
taxlaw-2804	1265	23	of	of	ADP
taxlaw-2804	1265	24	the	the	DET
taxlaw-2804	1265	25	election	election	NOUN
taxlaw-2804	1265	26	to	to	ADP
taxlaw-2804	1265	27	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1265	28	partnerships	partnership	NOUN
taxlaw-2804	1265	29	.	.	PUNCT
taxlaw-2804	1266	1	furthermore	furthermore	ADV
taxlaw-2804	1266	2	,	,	PUNCT
taxlaw-2804	1266	3	because	because	SCONJ
taxlaw-2804	1266	4	the	the	DET
taxlaw-2804	1266	5	election	election	NOUN
taxlaw-2804	1266	6	does	do	AUX
taxlaw-2804	1266	7	not	not	PART
taxlaw-2804	1266	8	further	far	ADV
taxlaw-2804	1266	9	simplicity	simplicity	NOUN
taxlaw-2804	1266	10	for	for	ADP
taxlaw-2804	1266	11	unsophisticated	unsophisticated	ADJ
taxlaw-2804	1266	12	partnerships	partnership	NOUN
taxlaw-2804	1266	13	,	,	PUNCT
taxlaw-2804	1266	14	current	current	ADJ
taxlaw-2804	1266	15	law	law	NOUN
taxlaw-2804	1266	16	is	be	AUX
taxlaw-2804	1266	17	more	more	ADV
taxlaw-2804	1266	18	complex	complex	ADJ
taxlaw-2804	1266	19	that	that	SCONJ
taxlaw-2804	1266	20	what	what	PRON
taxlaw-2804	1266	21	would	would	AUX
taxlaw-2804	1266	22	have	have	AUX
taxlaw-2804	1266	23	resulted	result	VERB
taxlaw-2804	1266	24	if	if	SCONJ
taxlaw-2804	1266	25	lawmakers	lawmaker	NOUN
taxlaw-2804	1266	26	had	have	AUX
taxlaw-2804	1266	27	required	require	VERB
taxlaw-2804	1266	28	use	use	NOUN
taxlaw-2804	1266	29	of	of	ADP
taxlaw-2804	1266	30	the	the	DET
taxlaw-2804	1266	31	remedial	remedial	ADJ
taxlaw-2804	1266	32	method	method	NOUN
taxlaw-2804	1266	33	and	and	CCONJ
taxlaw-2804	1266	34	required	require	VERB
taxlaw-2804	1266	35	basis	basis	NOUN
taxlaw-2804	1266	36	adjustments	adjustment	NOUN
taxlaw-2804	1266	37	in	in	ADP
taxlaw-2804	1266	38	all	all	DET
taxlaw-2804	1266	39	cases	case	NOUN
taxlaw-2804	1266	40	.	.	PUNCT
taxlaw-2804	1267	1	viii	viii	ADJ
taxlaw-2804	1267	2	.	.	PUNCT
taxlaw-2804	1268	1	conclusion	conclusion	NOUN
taxlaw-2804	1268	2	rules	rule	NOUN
taxlaw-2804	1268	3	intended	intend	VERB
taxlaw-2804	1268	4	to	to	PART
taxlaw-2804	1268	5	simplify	simplify	VERB
taxlaw-2804	1268	6	partnership	partnership	NOUN
taxlaw-2804	1268	7	tax	tax	NOUN
taxlaw-2804	1268	8	law	law	NOUN
taxlaw-2804	1268	9	in	in	ADP
taxlaw-2804	1268	10	order	order	NOUN
taxlaw-2804	1268	11	to	to	PART
taxlaw-2804	1268	12	cater	cater	VERB
taxlaw-2804	1268	13	to	to	ADP
taxlaw-2804	1268	14	mom	mom	NOUN
taxlaw-2804	1268	15	and	and	CCONJ
taxlaw-2804	1268	16	pop	pop	NOUN
taxlaw-2804	1268	17	partnerships	partnership	NOUN
taxlaw-2804	1268	18	have	have	AUX
taxlaw-2804	1268	19	sometimes	sometimes	ADV
taxlaw-2804	1268	20	had	have	VERB
taxlaw-2804	1268	21	the	the	DET
taxlaw-2804	1268	22	opposite	opposite	ADJ
taxlaw-2804	1268	23	effect	effect	NOUN
taxlaw-2804	1268	24	–	–	PUNCT
taxlaw-2804	1268	25	complicating	complicate	VERB
taxlaw-2804	1268	26	partnership	partnership	NOUN
taxlaw-2804	1268	27	tax	tax	NOUN
taxlaw-2804	1268	28	law	law	NOUN
taxlaw-2804	1268	29	and	and	CCONJ
taxlaw-2804	1268	30	inadvertently	inadvertently	ADV
taxlaw-2804	1268	31	catering	cater	VERB
taxlaw-2804	1268	32	to	to	ADP
taxlaw-2804	1268	33	sophisticated	sophisticated	ADJ
taxlaw-2804	1268	34	partnerships	partnership	NOUN
taxlaw-2804	1268	35	by	by	ADP
taxlaw-2804	1268	36	increasing	increase	VERB
taxlaw-2804	1268	37	opportunities	opportunity	NOUN
taxlaw-2804	1268	38	for	for	ADP
taxlaw-2804	1268	39	tax	tax	NOUN
taxlaw-2804	1268	40	planning	planning	NOUN
taxlaw-2804	1268	41	and	and	CCONJ
taxlaw-2804	1268	42	abuse	abuse	NOUN
taxlaw-2804	1268	43	.	.	PUNCT
taxlaw-2804	1269	1	in	in	ADP
taxlaw-2804	1269	2	place	place	NOUN
taxlaw-2804	1269	3	of	of	ADP
taxlaw-2804	1269	4	current	current	ADJ
taxlaw-2804	1269	5	law	law	NOUN
taxlaw-2804	1269	6	,	,	PUNCT
taxlaw-2804	1269	7	reforms	reform	NOUN
taxlaw-2804	1269	8	suggested	suggest	VERB
taxlaw-2804	1269	9	by	by	ADP
taxlaw-2804	1269	10	this	this	DET
taxlaw-2804	1269	11	paper	paper	NOUN
taxlaw-2804	1269	12	would	would	AUX
taxlaw-2804	1269	13	simplify	simplify	VERB
taxlaw-2804	1269	14	partnership	partnership	NOUN
taxlaw-2804	1269	15	tax	tax	NOUN
taxlaw-2804	1269	16	law	law	NOUN
taxlaw-2804	1269	17	,	,	PUNCT
taxlaw-2804	1269	18	as	as	SCONJ
taxlaw-2804	1269	19	shown	show	VERB
taxlaw-2804	1269	20	by	by	ADP
taxlaw-2804	1269	21	an	an	DET
taxlaw-2804	1269	22	examination	examination	NOUN
taxlaw-2804	1269	23	of	of	ADP
taxlaw-2804	1269	24	how	how	SCONJ
taxlaw-2804	1269	25	tax	tax	NOUN
taxlaw-2804	1269	26	rules	rule	NOUN
taxlaw-2804	1269	27	can	can	AUX
taxlaw-2804	1269	28	best	well	ADV
taxlaw-2804	1269	29	promote	promote	VERB
taxlaw-2804	1269	30	simplicity	simplicity	NOUN
taxlaw-2804	1269	31	.	.	PUNCT
taxlaw-2804	1270	1	in	in	ADP
taxlaw-2804	1270	2	addition	addition	NOUN
taxlaw-2804	1270	3	,	,	PUNCT
taxlaw-2804	1270	4	the	the	DET
taxlaw-2804	1270	5	reforms	reform	NOUN
taxlaw-2804	1270	6	would	would	AUX
taxlaw-2804	1270	7	reduce	reduce	VERB
taxlaw-2804	1270	8	the	the	DET
taxlaw-2804	1270	9	potential	potential	NOUN
taxlaw-2804	1270	10	for	for	ADP
taxlaw-2804	1270	11	tax	tax	NOUN
taxlaw-2804	1270	12	revenue	revenue	NOUN
taxlaw-2804	1270	13	loss	loss	NOUN
taxlaw-2804	1270	14	and	and	CCONJ
taxlaw-2804	1270	15	unfairness	unfairness	ADJ
taxlaw-2804	1270	16	inherent	inherent	ADJ
taxlaw-2804	1270	17	under	under	ADP
taxlaw-2804	1270	18	current	current	ADJ
taxlaw-2804	1270	19	rules	rule	NOUN
taxlaw-2804	1270	20	.	.	PUNCT