id	sid	tid	token	lemma	pos
taxlaw-2811	1	1	quantifying	quantify	VERB
taxlaw-2811	1	2	the	the	DET
taxlaw-2811	1	3	personal	personal	ADJ
taxlaw-2811	1	4	income	income	NOUN
taxlaw-2811	1	5	tax	tax	NOUN
taxlaw-2811	1	6	benefits	benefit	NOUN
taxlaw-2811	1	7	of	of	ADP
taxlaw-2811	1	8	backdating	backdating	NOUN
taxlaw-2811	1	9	:	:	PUNCT
taxlaw-2811	1	10	a	a	DET
taxlaw-2811	1	11	canada	canada	PROPN
taxlaw-2811	1	12	–	–	PUNCT
taxlaw-2811	1	13	us	us	PROPN
taxlaw-2811	1	14	comparison	comparison	NOUN
taxlaw-2811	1	15	ryan	ryan	PROPN
taxlaw-2811	1	16	a.	a.	PROPN
taxlaw-2811	1	17	compton	compton	PROPN
taxlaw-2811	1	18			PROPN
taxlaw-2811	1	19	christopher	christopher	PROPN
taxlaw-2811	1	20	c.	c.	PROPN
taxlaw-2811	1	21	nicholls	nicholls	PROPN
taxlaw-2811	1	22			PROPN
taxlaw-2811	1	23	daniel	daniel	PROPN
taxlaw-2811	1	24	sandler	sandler	PROPN
taxlaw-2811	1	25			PROPN
taxlaw-2811	1	26	lindsay	lindsay	PROPN
taxlaw-2811	1	27	m.	m.	PROPN
taxlaw-2811	1	28	tedds	tedds	PROPN
taxlaw-2811	1	29			PROPN
taxlaw-2811	1	30	abstract	abstract	ADV
taxlaw-2811	1	31	this	this	DET
taxlaw-2811	1	32	paper	paper	NOUN
taxlaw-2811	1	33	contrasts	contrast	VERB
taxlaw-2811	1	34	the	the	DET
taxlaw-2811	1	35	post	post	ADJ
taxlaw-2811	1	36	-	-	ADJ
taxlaw-2811	1	37	tax	tax	ADJ
taxlaw-2811	1	38	returns	return	NOUN
taxlaw-2811	1	39	of	of	ADP
taxlaw-2811	1	40	backdated	backdate	VERB
taxlaw-2811	1	41	at	at	ADP
taxlaw-2811	1	42	-	-	PUNCT
taxlaw-2811	1	43	the	the	DET
taxlaw-2811	1	44	-	-	PUNCT
taxlaw-2811	1	45	money	money	NOUN
taxlaw-2811	1	46	options	option	NOUN
taxlaw-2811	1	47	to	to	ADP
taxlaw-2811	1	48	currently	currently	ADV
taxlaw-2811	1	49	-	-	PUNCT
taxlaw-2811	1	50	dated	date	VERB
taxlaw-2811	1	51	in	in	ADP
taxlaw-2811	1	52	-	-	PUNCT
taxlaw-2811	1	53	the	the	DET
taxlaw-2811	1	54	-	-	PUNCT
taxlaw-2811	1	55	money	money	NOUN
taxlaw-2811	1	56	options	option	NOUN
taxlaw-2811	1	57	(	(	PUNCT
taxlaw-2811	1	58	with	with	ADP
taxlaw-2811	1	59	the	the	DET
taxlaw-2811	1	60	same	same	ADJ
taxlaw-2811	1	61	strike	strike	NOUN
taxlaw-2811	1	62	price	price	NOUN
taxlaw-2811	1	63	as	as	ADP
taxlaw-2811	1	64	the	the	DET
taxlaw-2811	1	65	backdated	backdated	ADJ
taxlaw-2811	1	66	options	option	NOUN
taxlaw-2811	1	67	)	)	PUNCT
taxlaw-2811	1	68	and	and	CCONJ
taxlaw-2811	1	69	demonstrates	demonstrate	VERB
taxlaw-2811	1	70	that	that	SCONJ
taxlaw-2811	1	71	a	a	DET
taxlaw-2811	1	72	canadian	canadian	ADJ
taxlaw-2811	1	73	executive	executive	NOUN
taxlaw-2811	1	74	can	can	AUX
taxlaw-2811	1	75	earn	earn	VERB
taxlaw-2811	1	76	a	a	DET
taxlaw-2811	1	77	significantly	significantly	ADV
taxlaw-2811	1	78	larger	large	ADJ
taxlaw-2811	1	79	after	after	ADP
taxlaw-2811	1	80	-	-	PUNCT
taxlaw-2811	1	81	tax	tax	NOUN
taxlaw-2811	1	82	return	return	NOUN
taxlaw-2811	1	83	from	from	ADP
taxlaw-2811	1	84	backdated	backdated	ADJ
taxlaw-2811	1	85	options	option	NOUN
taxlaw-2811	1	86	compared	compare	VERB
taxlaw-2811	1	87	to	to	ADP
taxlaw-2811	1	88	a	a	DET
taxlaw-2811	1	89	us	us	PROPN
taxlaw-2811	1	90	executive	executive	NOUN
taxlaw-2811	1	91	.	.	PUNCT
taxlaw-2811	2	1	we	we	PRON
taxlaw-2811	2	2	tie	tie	VERB
taxlaw-2811	2	3	this	this	PRON
taxlaw-2811	2	4	to	to	ADP
taxlaw-2811	2	5	the	the	DET
taxlaw-2811	2	6	favorable	favorable	ADJ
taxlaw-2811	2	7	canadian	canadian	ADJ
taxlaw-2811	2	8	tax	tax	NOUN
taxlaw-2811	2	9	treatment	treatment	NOUN
taxlaw-2811	2	10	of	of	ADP
taxlaw-2811	2	11	executive	executive	ADJ
taxlaw-2811	2	12	options	option	NOUN
taxlaw-2811	2	13	relative	relative	ADJ
taxlaw-2811	2	14	to	to	ADP
taxlaw-2811	2	15	their	their	PRON
taxlaw-2811	2	16	treatment	treatment	NOUN
taxlaw-2811	2	17	in	in	ADP
taxlaw-2811	2	18	the	the	DET
taxlaw-2811	2	19	united	united	PROPN
taxlaw-2811	2	20	states	states	PROPN
taxlaw-2811	2	21	.	.	PUNCT
taxlaw-2811	3	1	the	the	DET
taxlaw-2811	3	2	comparison	comparison	NOUN
taxlaw-2811	3	3	suggests	suggest	VERB
taxlaw-2811	3	4	that	that	SCONJ
taxlaw-2811	3	5	the	the	DET
taxlaw-2811	3	6	personal	personal	ADJ
taxlaw-2811	3	7	tax	tax	NOUN
taxlaw-2811	3	8	regime	regime	NOUN
taxlaw-2811	3	9	may	may	AUX
taxlaw-2811	3	10	have	have	AUX
taxlaw-2811	3	11	been	be	AUX
taxlaw-2811	3	12	one	one	NUM
taxlaw-2811	3	13	of	of	ADP
taxlaw-2811	3	14	the	the	DET
taxlaw-2811	3	15	factors	factor	NOUN
taxlaw-2811	3	16	which	which	PRON
taxlaw-2811	3	17	impacted	impact	VERB
taxlaw-2811	3	18	the	the	DET
taxlaw-2811	3	19	desire	desire	NOUN
taxlaw-2811	3	20	to	to	PART
taxlaw-2811	3	21	receive	receive	VERB
taxlaw-2811	3	22	backdated	backdated	ADJ
taxlaw-2811	3	23	options	option	NOUN
taxlaw-2811	3	24	in	in	ADP
taxlaw-2811	3	25	lieu	lieu	NOUN
taxlaw-2811	3	26	of	of	ADP
taxlaw-2811	3	27	other	other	ADJ
taxlaw-2811	3	28	forms	form	NOUN
taxlaw-2811	3	29	of	of	ADP
taxlaw-2811	3	30	compensation	compensation	NOUN
taxlaw-2811	3	31	in	in	ADP
taxlaw-2811	3	32	canada	canada	PROPN
taxlaw-2811	3	33	but	but	CCONJ
taxlaw-2811	3	34	not	not	PART
taxlaw-2811	3	35	so	so	ADV
taxlaw-2811	3	36	in	in	ADP
taxlaw-2811	3	37	the	the	DET
taxlaw-2811	3	38	united	united	PROPN
taxlaw-2811	3	39	states	states	PROPN
taxlaw-2811	3	40	.	.	PUNCT
taxlaw-2811	4	1			PROPN
taxlaw-2811	4	2	associate	associate	NOUN
taxlaw-2811	4	3	professor	professor	NOUN
taxlaw-2811	4	4	,	,	PUNCT
taxlaw-2811	4	5	department	department	NOUN
taxlaw-2811	4	6	of	of	ADP
taxlaw-2811	4	7	economics	economic	NOUN
taxlaw-2811	4	8	,	,	PUNCT
taxlaw-2811	4	9	university	university	NOUN
taxlaw-2811	4	10	of	of	ADP
taxlaw-2811	4	11	manitoba	manitoba	PROPN
taxlaw-2811	4	12	,	,	PUNCT
taxlaw-2811	4	13	winnipeg	winnipeg	PROPN
taxlaw-2811	4	14	,	,	PUNCT
taxlaw-2811	4	15	manitoba	manitoba	PROPN
taxlaw-2811	4	16	,	,	PUNCT
taxlaw-2811	4	17	canada	canada	PROPN
taxlaw-2811	4	18	.	.	PUNCT
taxlaw-2811	5	1	compton@cc.umanitoba.ca	compton@cc.umanitoba.ca	NOUN
taxlaw-2811	5	2			NOUN
taxlaw-2811	5	3	stephen	stephen	PROPN
taxlaw-2811	5	4	dattels	dattel	VERB
taxlaw-2811	5	5	chair	chair	NOUN
taxlaw-2811	5	6	in	in	ADP
taxlaw-2811	5	7	corporate	corporate	ADJ
taxlaw-2811	5	8	finance	finance	NOUN
taxlaw-2811	5	9	law	law	NOUN
taxlaw-2811	5	10	,	,	PUNCT
taxlaw-2811	5	11	faculty	faculty	NOUN
taxlaw-2811	5	12	of	of	ADP
taxlaw-2811	5	13	law	law	NOUN
taxlaw-2811	5	14	,	,	PUNCT
taxlaw-2811	5	15	western	western	ADJ
taxlaw-2811	5	16	university	university	NOUN
taxlaw-2811	5	17	,	,	PUNCT
taxlaw-2811	5	18	london	london	PROPN
taxlaw-2811	5	19	,	,	PUNCT
taxlaw-2811	5	20	ontario	ontario	PROPN
taxlaw-2811	5	21	,	,	PUNCT
taxlaw-2811	5	22	canada	canada	PROPN
taxlaw-2811	5	23	.	.	PUNCT
taxlaw-2811	6	1	cnichol8@uwo.ca	cnichol8@uwo.ca	ADJ
taxlaw-2811	6	2			NOUN
taxlaw-2811	6	3	professor	professor	NOUN
taxlaw-2811	6	4	,	,	PUNCT
taxlaw-2811	6	5	faculty	faculty	NOUN
taxlaw-2811	6	6	of	of	ADP
taxlaw-2811	6	7	law	law	NOUN
taxlaw-2811	6	8	,	,	PUNCT
taxlaw-2811	6	9	western	western	ADJ
taxlaw-2811	6	10	university	university	NOUN
taxlaw-2811	6	11	,	,	PUNCT
taxlaw-2811	6	12	london	london	PROPN
taxlaw-2811	6	13	,	,	PUNCT
taxlaw-2811	6	14	ontario	ontario	PROPN
taxlaw-2811	6	15	,	,	PUNCT
taxlaw-2811	6	16	canada	canada	PROPN
taxlaw-2811	6	17	,	,	PUNCT
taxlaw-2811	6	18	and	and	CCONJ
taxlaw-2811	6	19	senior	senior	ADJ
taxlaw-2811	6	20	research	research	NOUN
taxlaw-2811	6	21	fellow	fellow	NOUN
taxlaw-2811	6	22	of	of	ADP
taxlaw-2811	6	23	the	the	DET
taxlaw-2811	6	24	tax	tax	NOUN
taxlaw-2811	6	25	law	law	NOUN
taxlaw-2811	6	26	and	and	CCONJ
taxlaw-2811	6	27	policy	policy	NOUN
taxlaw-2811	6	28	research	research	PROPN
taxlaw-2811	6	29	institute	institute	PROPN
taxlaw-2811	6	30	,	,	PUNCT
taxlaw-2811	6	31	monash	monash	PROPN
taxlaw-2811	6	32	university	university	PROPN
taxlaw-2811	6	33	,	,	PUNCT
taxlaw-2811	6	34	melbourne	melbourne	PROPN
taxlaw-2811	6	35	,	,	PUNCT
taxlaw-2811	6	36	australia	australia	PROPN
taxlaw-2811	6	37	.	.	PUNCT
taxlaw-2811	7	1	dsandler@uwo.ca	dsandler@uwo.ca	PROPN
taxlaw-2811	7	2			PROPN
taxlaw-2811	7	3	assistant	assistant	PROPN
taxlaw-2811	7	4	professor	professor	NOUN
taxlaw-2811	7	5	,	,	PUNCT
taxlaw-2811	7	6	school	school	NOUN
taxlaw-2811	7	7	of	of	ADP
taxlaw-2811	7	8	public	public	ADJ
taxlaw-2811	7	9	administration	administration	NOUN
taxlaw-2811	7	10	,	,	PUNCT
taxlaw-2811	7	11	university	university	PROPN
taxlaw-2811	7	12	of	of	ADP
taxlaw-2811	7	13	victoria	victoria	PROPN
taxlaw-2811	7	14	,	,	PUNCT
taxlaw-2811	7	15	victoria	victoria	PROPN
taxlaw-2811	7	16	,	,	PUNCT
taxlaw-2811	7	17	british	british	PROPN
taxlaw-2811	7	18	columbia	columbia	PROPN
taxlaw-2811	7	19	,	,	PUNCT
taxlaw-2811	7	20	canada	canada	PROPN
taxlaw-2811	7	21	.	.	PUNCT
taxlaw-2811	8	1	ltedds@uvic.ca	ltedds@uvic.ca	ADJ
taxlaw-2811	8	2	the	the	DET
taxlaw-2811	8	3	authors	author	NOUN
taxlaw-2811	8	4	would	would	AUX
taxlaw-2811	8	5	like	like	VERB
taxlaw-2811	8	6	to	to	PART
taxlaw-2811	8	7	thank	thank	VERB
taxlaw-2811	8	8	participants	participant	NOUN
taxlaw-2811	8	9	of	of	ADP
taxlaw-2811	8	10	the	the	DET
taxlaw-2811	8	11	deloitte	deloitte	NOUN
taxlaw-2811	8	12	centre	centre	NOUN
taxlaw-2811	8	13	for	for	ADP
taxlaw-2811	8	14	tax	tax	NOUN
taxlaw-2811	8	15	education	education	NOUN
taxlaw-2811	8	16	and	and	CCONJ
taxlaw-2811	8	17	research	research	NOUN
taxlaw-2811	8	18	,	,	PUNCT
taxlaw-2811	8	19	tax	tax	NOUN
taxlaw-2811	8	20	policy	policy	NOUN
taxlaw-2811	8	21	research	research	NOUN
taxlaw-2811	8	22	symposium	symposium	NOUN
taxlaw-2811	8	23	,	,	PUNCT
taxlaw-2811	8	24	tax	tax	NOUN
taxlaw-2811	8	25	expenditures	expenditure	NOUN
taxlaw-2811	8	26	and	and	CCONJ
taxlaw-2811	8	27	public	public	ADJ
taxlaw-2811	8	28	policy	policy	NOUN
taxlaw-2811	8	29	in	in	ADP
taxlaw-2811	8	30	comparative	comparative	ADJ
taxlaw-2811	8	31	perspective	perspective	NOUN
taxlaw-2811	8	32	,	,	PUNCT
taxlaw-2811	8	33	and	and	CCONJ
taxlaw-2811	8	34	shadow	shadow	NOUN
taxlaw-2811	8	35	economy	economy	NOUN
taxlaw-2811	8	36	,	,	PUNCT
taxlaw-2811	8	37	tax	tax	NOUN
taxlaw-2811	8	38	evasion	evasion	NOUN
taxlaw-2811	8	39	,	,	PUNCT
taxlaw-2811	8	40	and	and	CCONJ
taxlaw-2811	8	41	social	social	ADJ
taxlaw-2811	8	42	norms	norm	NOUN
taxlaw-2811	8	43	for	for	ADP
taxlaw-2811	8	44	helpful	helpful	ADJ
taxlaw-2811	8	45	comments	comment	NOUN
taxlaw-2811	8	46	.	.	PUNCT
taxlaw-2811	9	1	the	the	DET
taxlaw-2811	9	2	authors	author	NOUN
taxlaw-2811	9	3	would	would	AUX
taxlaw-2811	9	4	also	also	ADV
taxlaw-2811	9	5	like	like	VERB
taxlaw-2811	9	6	to	to	PART
taxlaw-2811	9	7	gratefully	gratefully	ADV
taxlaw-2811	9	8	acknowledge	acknowledge	VERB
taxlaw-2811	9	9	the	the	DET
taxlaw-2811	9	10	financial	financial	ADJ
taxlaw-2811	9	11	support	support	NOUN
taxlaw-2811	9	12	from	from	ADP
taxlaw-2811	9	13	the	the	DET
taxlaw-2811	9	14	social	social	ADJ
taxlaw-2811	9	15	sciences	sciences	PROPN
taxlaw-2811	9	16	and	and	CCONJ
taxlaw-2811	9	17	humanities	humanity	NOUN
taxlaw-2811	9	18	research	research	PROPN
taxlaw-2811	9	19	council	council	PROPN
taxlaw-2811	9	20	(	(	PUNCT
taxlaw-2811	9	21	standard	standard	ADJ
taxlaw-2811	9	22	research	research	NOUN
taxlaw-2811	9	23	grant	grant	VERB
taxlaw-2811	9	24	#	#	SYM
taxlaw-2811	9	25	410	410	NUM
taxlaw-2811	9	26	-	-	PUNCT
taxlaw-2811	9	27	2009	2009	NUM
taxlaw-2811	9	28	-	-	SYM
taxlaw-2811	9	29	1955	1955	NUM
taxlaw-2811	9	30	)	)	PUNCT
taxlaw-2811	9	31	and	and	CCONJ
taxlaw-2811	9	32	the	the	DET
taxlaw-2811	9	33	research	research	NOUN
taxlaw-2811	9	34	support	support	NOUN
taxlaw-2811	9	35	of	of	ADP
taxlaw-2811	9	36	chris	chris	PROPN
taxlaw-2811	9	37	hannesson	hannesson	PROPN
taxlaw-2811	9	38	.	.	PROPN
taxlaw-2811	10	1	2012	2012	NUM
taxlaw-2811	10	2	]	]	PUNCT
taxlaw-2811	11	1	quantifying	quantify	VERB
taxlaw-2811	11	2	the	the	DET
taxlaw-2811	11	3	tax	tax	NOUN
taxlaw-2811	11	4	benefits	benefit	NOUN
taxlaw-2811	11	5	of	of	ADP
taxlaw-2811	11	6	backdating	backdate	VERB
taxlaw-2811	11	7	145	145	NUM
taxlaw-2811	11	8	i.	i.	NOUN
taxlaw-2811	11	9	introduction	introduction	NOUN
taxlaw-2811	11	10	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2811	12	1	146	146	NUM
taxlaw-2811	12	2	ii	ii	NOUN
taxlaw-2811	12	3	.	.	PUNCT
taxlaw-2811	12	4	tax	tax	NOUN
taxlaw-2811	12	5	policy	policy	NOUN
taxlaw-2811	12	6	and	and	CCONJ
taxlaw-2811	12	7	the	the	DET
taxlaw-2811	12	8	demand	demand	NOUN
taxlaw-2811	12	9	for	for	ADP
taxlaw-2811	12	10	backdated	backdated	ADJ
taxlaw-2811	12	11	options	option	NOUN
taxlaw-2811	12	12	.................	.................	PUNCT
taxlaw-2811	12	13	150	150	NUM
taxlaw-2811	12	14	a.	a.	NOUN
taxlaw-2811	12	15	canadian	canadian	ADJ
taxlaw-2811	12	16	personal	personal	ADJ
taxlaw-2811	12	17	income	income	NOUN
taxlaw-2811	12	18	tax	tax	NOUN
taxlaw-2811	12	19	rules	rule	NOUN
taxlaw-2811	12	20	for	for	ADP
taxlaw-2811	12	21	executive	executive	ADJ
taxlaw-2811	12	22	stock	stock	NOUN
taxlaw-2811	12	23	options	option	NOUN
taxlaw-2811	12	24	.................	.................	PUNCT
taxlaw-2811	13	1	151	151	NUM
taxlaw-2811	13	2	b.	b.	NOUN
taxlaw-2811	13	3	us	us	PROPN
taxlaw-2811	13	4	tax	tax	NOUN
taxlaw-2811	13	5	rules	rule	NOUN
taxlaw-2811	13	6	for	for	ADP
taxlaw-2811	13	7	executive	executive	ADJ
taxlaw-2811	13	8	stock	stock	NOUN
taxlaw-2811	13	9	options	option	NOUN
taxlaw-2811	13	10	.......................................................	.......................................................	PUNCT
taxlaw-2811	13	11	152	152	NUM
taxlaw-2811	13	12	c.	c.	NOUN
taxlaw-2811	13	13	tax	tax	NOUN
taxlaw-2811	13	14	regime	regime	NOUN
taxlaw-2811	13	15	and	and	CCONJ
taxlaw-2811	13	16	backdated	backdated	ADJ
taxlaw-2811	13	17	options	option	NOUN
taxlaw-2811	13	18	..................................................................	..................................................................	PUNCT
taxlaw-2811	13	19	157	157	NUM
taxlaw-2811	13	20	iii	iii	NOUN
taxlaw-2811	13	21	.	.	PUNCT
taxlaw-2811	13	22	quantifying	quantify	VERB
taxlaw-2811	13	23	the	the	DET
taxlaw-2811	13	24	benefits	benefit	NOUN
taxlaw-2811	13	25	of	of	ADP
taxlaw-2811	13	26	backdating	backdating	NOUN
taxlaw-2811	13	27	:	:	PUNCT
taxlaw-2811	13	28	examples	example	NOUN
taxlaw-2811	13	29	.................	.................	PUNCT
taxlaw-2811	13	30	158	158	NUM
taxlaw-2811	13	31	a.	a.	NOUN
taxlaw-2811	13	32	example	example	NOUN
taxlaw-2811	13	33	1	1	NUM
taxlaw-2811	13	34	—	—	PUNCT
taxlaw-2811	13	35	exercise	exercise	NOUN
taxlaw-2811	13	36	and	and	CCONJ
taxlaw-2811	13	37	sale	sale	NOUN
taxlaw-2811	13	38	on	on	ADP
taxlaw-2811	13	39	same	same	ADJ
taxlaw-2811	13	40	date	date	NOUN
taxlaw-2811	13	41	...................................................	...................................................	PUNCT
taxlaw-2811	13	42	159	159	NUM
taxlaw-2811	13	43	b.	b.	PROPN
taxlaw-2811	13	44	example	example	NOUN
taxlaw-2811	13	45	2	2	NUM
taxlaw-2811	13	46	—	—	PUNCT
taxlaw-2811	13	47	vest	vest	NOUN
taxlaw-2811	13	48	over	over	ADP
taxlaw-2811	13	49	five	five	NUM
taxlaw-2811	13	50	years	year	NOUN
taxlaw-2811	13	51	,	,	PUNCT
taxlaw-2811	13	52	sale	sale	NOUN
taxlaw-2811	13	53	on	on	ADP
taxlaw-2811	13	54	same	same	ADJ
taxlaw-2811	13	55	date	date	NOUN
taxlaw-2811	13	56	as	as	ADP
taxlaw-2811	13	57	exercise	exercise	NOUN
taxlaw-2811	13	58	................	................	PUNCT
taxlaw-2811	13	59	162	162	NUM
taxlaw-2811	13	60	c.	c.	NOUN
taxlaw-2811	13	61	example	example	NOUN
taxlaw-2811	13	62	3	3	X
taxlaw-2811	13	63	—	—	PUNCT
taxlaw-2811	13	64	vest	vest	NOUN
taxlaw-2811	13	65	over	over	ADP
taxlaw-2811	13	66	five	five	NUM
taxlaw-2811	13	67	years	year	NOUN
taxlaw-2811	13	68	,	,	PUNCT
taxlaw-2811	13	69	sale	sale	NOUN
taxlaw-2811	13	70	in	in	ADP
taxlaw-2811	13	71	same	same	ADJ
taxlaw-2811	13	72	year	year	NOUN
taxlaw-2811	13	73	as	as	ADP
taxlaw-2811	13	74	exercise	exercise	NOUN
taxlaw-2811	13	75	.................	.................	PUNCT
taxlaw-2811	13	76	162	162	NUM
taxlaw-2811	13	77	d.	d.	NOUN
taxlaw-2811	13	78	example	example	NOUN
taxlaw-2811	13	79	4	4	NUM
taxlaw-2811	13	80	—	—	PUNCT
taxlaw-2811	13	81	vest	vest	NOUN
taxlaw-2811	13	82	over	over	ADP
taxlaw-2811	13	83	five	five	NUM
taxlaw-2811	13	84	years	year	NOUN
taxlaw-2811	13	85	;	;	PUNCT
taxlaw-2811	13	86	sale	sale	NOUN
taxlaw-2811	13	87	more	more	ADJ
taxlaw-2811	13	88	than	than	ADP
taxlaw-2811	13	89	one	one	NUM
taxlaw-2811	13	90	year	year	NOUN
taxlaw-2811	13	91	after	after	ADP
taxlaw-2811	13	92	exercise	exercise	NOUN
taxlaw-2811	13	93	164	164	NUM
taxlaw-2811	13	94	iv	iv	NUM
taxlaw-2811	13	95	.	.	PUNCT
taxlaw-2811	14	1	conclusion	conclusion	NOUN
taxlaw-2811	14	2	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2811	15	1	171	171	NUM
taxlaw-2811	15	2	appendix	appendix	NOUN
taxlaw-2811	15	3	.....................................................................................................................	.....................................................................................................................	PUNCT
taxlaw-2811	16	1	173	173	NUM
taxlaw-2811	16	2	146	146	NUM
taxlaw-2811	16	3	columbia	columbia	PROPN
taxlaw-2811	16	4	journal	journal	PROPN
taxlaw-2811	16	5	of	of	ADP
taxlaw-2811	16	6	tax	tax	NOUN
taxlaw-2811	16	7	law	law	NOUN
taxlaw-2811	16	8	[	[	X
taxlaw-2811	16	9	vol.3:144	vol.3:144	PROPN
taxlaw-2811	16	10	i.	i.	NOUN
taxlaw-2811	16	11	introduction	introduction	NOUN
taxlaw-2811	16	12	the	the	DET
taxlaw-2811	16	13	practice	practice	NOUN
taxlaw-2811	16	14	of	of	ADP
taxlaw-2811	16	15	backdating	backdate	VERB
taxlaw-2811	16	16	executive	executive	ADJ
taxlaw-2811	16	17	stock	stock	NOUN
taxlaw-2811	16	18	options	option	NOUN
taxlaw-2811	16	19	has	have	AUX
taxlaw-2811	16	20	received	receive	VERB
taxlaw-2811	16	21	significant	significant	ADJ
taxlaw-2811	16	22	attention	attention	NOUN
taxlaw-2811	16	23	in	in	ADP
taxlaw-2811	16	24	the	the	DET
taxlaw-2811	16	25	u.s	u.s	PROPN
taxlaw-2811	16	26	.	.	PROPN
taxlaw-2811	16	27	financial	financial	ADJ
taxlaw-2811	16	28	1	1	NUM
taxlaw-2811	16	29	and	and	CCONJ
taxlaw-2811	16	30	legal	legal	ADJ
taxlaw-2811	16	31	2	2	NUM
taxlaw-2811	16	32	literature	literature	NOUN
taxlaw-2811	16	33	,	,	PUNCT
taxlaw-2811	16	34	and	and	CCONJ
taxlaw-2811	16	35	has	have	AUX
taxlaw-2811	16	36	recently	recently	ADV
taxlaw-2811	16	37	begun	begin	VERB
taxlaw-2811	16	38	to	to	PART
taxlaw-2811	16	39	be	be	AUX
taxlaw-2811	16	40	discussed	discuss	VERB
taxlaw-2811	16	41	in	in	ADP
taxlaw-2811	16	42	the	the	DET
taxlaw-2811	16	43	canadian	canadian	ADJ
taxlaw-2811	16	44	legal	legal	ADJ
taxlaw-2811	16	45	literature	literature	NOUN
taxlaw-2811	16	46	.	.	PUNCT
taxlaw-2811	17	1	3	3	NUM
taxlaw-2811	17	2	backdating	backdating	NOUN
taxlaw-2811	17	3	,	,	PUNCT
taxlaw-2811	17	4	in	in	ADP
taxlaw-2811	17	5	its	its	PRON
taxlaw-2811	17	6	most	most	ADV
taxlaw-2811	17	7	basic	basic	ADJ
taxlaw-2811	17	8	form	form	NOUN
taxlaw-2811	17	9	,	,	PUNCT
taxlaw-2811	17	10	is	be	AUX
taxlaw-2811	17	11	the	the	DET
taxlaw-2811	17	12	use	use	NOUN
taxlaw-2811	17	13	of	of	ADP
taxlaw-2811	17	14	hindsight	hindsight	NOUN
taxlaw-2811	17	15	to	to	PART
taxlaw-2811	17	16	selectively	selectively	ADV
taxlaw-2811	17	17	pick	pick	VERB
taxlaw-2811	17	18	a	a	DET
taxlaw-2811	17	19	local	local	ADJ
taxlaw-2811	17	20	low	low	ADJ
taxlaw-2811	17	21	point	point	NOUN
taxlaw-2811	17	22	in	in	ADP
taxlaw-2811	17	23	a	a	DET
taxlaw-2811	17	24	stock	stock	NOUN
taxlaw-2811	17	25	’s	’s	PART
taxlaw-2811	17	26	trading	trading	NOUN
taxlaw-2811	17	27	price	price	NOUN
taxlaw-2811	17	28	and	and	CCONJ
taxlaw-2811	17	29	issue	issue	VERB
taxlaw-2811	17	30	executive	executive	ADJ
taxlaw-2811	17	31	stock	stock	NOUN
taxlaw-2811	17	32	options	option	NOUN
taxlaw-2811	17	33	stipulating	stipulate	VERB
taxlaw-2811	17	34	the	the	DET
taxlaw-2811	17	35	selected	select	VERB
taxlaw-2811	17	36	date	date	NOUN
taxlaw-2811	17	37	as	as	ADP
taxlaw-2811	17	38	the	the	DET
taxlaw-2811	17	39	grant	grant	NOUN
taxlaw-2811	17	40	date	date	NOUN
taxlaw-2811	17	41	when	when	SCONJ
taxlaw-2811	17	42	,	,	PUNCT
taxlaw-2811	17	43	in	in	ADP
taxlaw-2811	17	44	fact	fact	NOUN
taxlaw-2811	17	45	,	,	PUNCT
taxlaw-2811	17	46	the	the	DET
taxlaw-2811	17	47	options	option	NOUN
taxlaw-2811	17	48	are	be	AUX
taxlaw-2811	17	49	granted	grant	VERB
taxlaw-2811	17	50	at	at	ADP
taxlaw-2811	17	51	a	a	DET
taxlaw-2811	17	52	later	later	ADJ
taxlaw-2811	17	53	date	date	NOUN
taxlaw-2811	17	54	.	.	PUNCT
taxlaw-2811	18	1	because	because	SCONJ
taxlaw-2811	18	2	the	the	DET
taxlaw-2811	18	3	backdated	backdate	VERB
taxlaw-2811	18	4	options	option	NOUN
taxlaw-2811	18	5	’	'	PUNCT
taxlaw-2811	18	6	strike	strike	NOUN
taxlaw-2811	18	7	price	price	NOUN
taxlaw-2811	18	8	is	be	AUX
taxlaw-2811	18	9	lower	low	ADJ
taxlaw-2811	18	10	than	than	ADP
taxlaw-2811	18	11	the	the	DET
taxlaw-2811	18	12	market	market	NOUN
taxlaw-2811	18	13	price	price	NOUN
taxlaw-2811	18	14	on	on	ADP
taxlaw-2811	18	15	the	the	DET
taxlaw-2811	18	16	actual	actual	ADJ
taxlaw-2811	18	17	grant	grant	NOUN
taxlaw-2811	18	18	date	date	NOUN
taxlaw-2811	18	19	,	,	PUNCT
taxlaw-2811	18	20	the	the	DET
taxlaw-2811	18	21	recipient	recipient	NOUN
taxlaw-2811	18	22	has	have	AUX
taxlaw-2811	18	23	received	receive	VERB
taxlaw-2811	18	24	something	something	PRON
taxlaw-2811	18	25	of	of	ADP
taxlaw-2811	18	26	greater	great	ADJ
taxlaw-2811	18	27	monetary	monetary	ADJ
taxlaw-2811	18	28	value	value	NOUN
taxlaw-2811	18	29	(	(	PUNCT
taxlaw-2811	18	30	even	even	ADV
taxlaw-2811	18	31	if	if	SCONJ
taxlaw-2811	18	32	the	the	DET
taxlaw-2811	18	33	options	option	NOUN
taxlaw-2811	18	34	have	have	AUX
taxlaw-2811	18	35	not	not	PART
taxlaw-2811	18	36	yet	yet	ADV
taxlaw-2811	18	37	vested	vest	VERB
taxlaw-2811	18	38	)	)	PUNCT
taxlaw-2811	18	39	than	than	ADP
taxlaw-2811	18	40	a	a	DET
taxlaw-2811	18	41	correctly	correctly	ADV
taxlaw-2811	18	42	dated	date	VERB
taxlaw-2811	18	43	atthe	atthe	ADJ
taxlaw-2811	18	44	-	-	PUNCT
taxlaw-2811	18	45	money	money	NOUN
taxlaw-2811	18	46	option	option	NOUN
taxlaw-2811	18	47	.	.	PUNCT
taxlaw-2811	19	1	4	4	NUM
taxlaw-2811	19	2	companies	company	NOUN
taxlaw-2811	19	3	could	could	AUX
taxlaw-2811	19	4	reward	reward	VERB
taxlaw-2811	19	5	executives	executive	NOUN
taxlaw-2811	19	6	with	with	ADP
taxlaw-2811	19	7	cash	cash	NOUN
taxlaw-2811	19	8	compensation	compensation	NOUN
taxlaw-2811	19	9	or	or	CCONJ
taxlaw-2811	19	10	additional	additional	ADJ
taxlaw-2811	19	11	properly	properly	ADV
taxlaw-2811	19	12	dated	date	VERB
taxlaw-2811	19	13	and	and	CCONJ
taxlaw-2811	19	14	priced	price	VERB
taxlaw-2811	19	15	incentive	incentive	NOUN
taxlaw-2811	19	16	awards	award	NOUN
taxlaw-2811	19	17	,	,	PUNCT
taxlaw-2811	19	18	including	include	VERB
taxlaw-2811	19	19	options	option	NOUN
taxlaw-2811	19	20	,	,	PUNCT
taxlaw-2811	19	21	rather	rather	ADV
taxlaw-2811	19	22	than	than	ADP
taxlaw-2811	19	23	engage	engage	VERB
taxlaw-2811	19	24	in	in	ADP
taxlaw-2811	19	25	dubious	dubious	ADJ
taxlaw-2811	19	26	backdating	backdating	NOUN
taxlaw-2811	19	27	practices	practice	NOUN
taxlaw-2811	19	28	.	.	PUNCT
taxlaw-2811	20	1	5	5	NUM
taxlaw-2811	20	2	it	it	PRON
taxlaw-2811	20	3	is	be	AUX
taxlaw-2811	20	4	clear	clear	ADJ
taxlaw-2811	20	5	that	that	SCONJ
taxlaw-2811	20	6	there	there	PRON
taxlaw-2811	20	7	must	must	AUX
taxlaw-2811	20	8	be	be	AUX
taxlaw-2811	20	9	reasons	reason	NOUN
taxlaw-2811	20	10	other	other	ADJ
taxlaw-2811	20	11	than	than	ADP
taxlaw-2811	20	12	greed	greed	NOUN
taxlaw-2811	20	13	that	that	PRON
taxlaw-2811	20	14	have	have	AUX
taxlaw-2811	20	15	led	lead	VERB
taxlaw-2811	20	16	so	so	ADV
taxlaw-2811	20	17	many	many	ADJ
taxlaw-2811	20	18	to	to	PART
taxlaw-2811	20	19	backdate	backdate	VERB
taxlaw-2811	20	20	executive	executive	ADJ
taxlaw-2811	20	21	options	option	NOUN
taxlaw-2811	20	22	.	.	PUNCT
taxlaw-2811	21	1	6	6	NUM
taxlaw-2811	21	2	academics	academic	NOUN
taxlaw-2811	21	3	,	,	PUNCT
taxlaw-2811	21	4	regulators	regulator	NOUN
taxlaw-2811	21	5	,	,	PUNCT
taxlaw-2811	21	6	and	and	CCONJ
taxlaw-2811	21	7	1	1	NUM
taxlaw-2811	21	8	see	see	VERB
taxlaw-2811	21	9	generally	generally	ADV
taxlaw-2811	21	10	randall	randall	PROPN
taxlaw-2811	21	11	a.	a.	PROPN
taxlaw-2811	21	12	heron	heron	PROPN
taxlaw-2811	21	13	&	&	CCONJ
taxlaw-2811	21	14	erik	erik	PROPN
taxlaw-2811	21	15	lie	lie	PROPN
taxlaw-2811	21	16	,	,	PUNCT
taxlaw-2811	21	17	what	what	DET
taxlaw-2811	21	18	fraction	fraction	NOUN
taxlaw-2811	21	19	of	of	ADP
taxlaw-2811	21	20	stock	stock	NOUN
taxlaw-2811	21	21	option	option	NOUN
taxlaw-2811	21	22	grants	grant	NOUN
taxlaw-2811	21	23	to	to	ADP
taxlaw-2811	21	24	top	top	ADJ
taxlaw-2811	21	25	executives	executive	NOUN
taxlaw-2811	21	26	have	have	AUX
taxlaw-2811	21	27	been	be	AUX
taxlaw-2811	21	28	backdated	backdate	VERB
taxlaw-2811	21	29	or	or	CCONJ
taxlaw-2811	21	30	manipulated	manipulate	VERB
taxlaw-2811	21	31	?	?	PUNCT
taxlaw-2811	21	32	,	,	PUNCT
taxlaw-2811	21	33	55	55	NUM
taxlaw-2811	21	34	mgmt	mgmt	NOUN
taxlaw-2811	21	35	.	.	PUNCT
taxlaw-2811	22	1	sci	sci	PROPN
taxlaw-2811	22	2	.	.	PROPN
taxlaw-2811	23	1	513	513	NUM
taxlaw-2811	23	2	(	(	PUNCT
taxlaw-2811	23	3	2009	2009	NUM
taxlaw-2811	23	4	)	)	PUNCT
taxlaw-2811	23	5	(	(	PUNCT
taxlaw-2811	23	6	estimating	estimate	VERB
taxlaw-2811	23	7	“	"	PUNCT
taxlaw-2811	23	8	that	that	SCONJ
taxlaw-2811	23	9	13.6	13.6	NUM
taxlaw-2811	23	10	%	%	NOUN
taxlaw-2811	23	11	of	of	ADP
taxlaw-2811	23	12	all	all	DET
taxlaw-2811	23	13	option	option	NOUN
taxlaw-2811	23	14	grants	grant	NOUN
taxlaw-2811	23	15	to	to	ADP
taxlaw-2811	23	16	top	top	ADJ
taxlaw-2811	23	17	executives	executive	NOUN
taxlaw-2811	23	18	during	during	ADP
taxlaw-2811	23	19	the	the	DET
taxlaw-2811	23	20	period	period	NOUN
taxlaw-2811	23	21	1996	1996	NUM
taxlaw-2811	23	22	-	-	SYM
taxlaw-2811	23	23	2005	2005	NUM
taxlaw-2811	23	24	were	be	AUX
taxlaw-2811	23	25	backdated	backdate	VERB
taxlaw-2811	23	26	or	or	CCONJ
taxlaw-2811	23	27	otherwise	otherwise	ADV
taxlaw-2811	23	28	manipulated	manipulate	VERB
taxlaw-2811	23	29	.	.	PUNCT
taxlaw-2811	23	30	”	"	PUNCT
taxlaw-2811	23	31	)	)	PUNCT
taxlaw-2811	23	32	;	;	PUNCT
taxlaw-2811	23	33	erik	erik	PROPN
taxlaw-2811	23	34	lie	lie	PROPN
taxlaw-2811	23	35	,	,	PUNCT
taxlaw-2811	23	36	on	on	ADP
taxlaw-2811	23	37	the	the	DET
taxlaw-2811	23	38	timing	timing	NOUN
taxlaw-2811	23	39	of	of	ADP
taxlaw-2811	23	40	ceo	ceo	NOUN
taxlaw-2811	23	41	stock	stock	NOUN
taxlaw-2811	23	42	option	option	NOUN
taxlaw-2811	23	43	awards	award	NOUN
taxlaw-2811	23	44	,	,	PUNCT
taxlaw-2811	23	45	51	51	NUM
taxlaw-2811	23	46	mgmt	mgmt	NOUN
taxlaw-2811	23	47	.	.	PUNCT
taxlaw-2811	24	1	sci	sci	PROPN
taxlaw-2811	24	2	.	.	PROPN
taxlaw-2811	24	3	802	802	NUM
taxlaw-2811	24	4	(	(	PUNCT
taxlaw-2811	24	5	2005	2005	NUM
taxlaw-2811	24	6	)	)	PUNCT
taxlaw-2811	24	7	(	(	PUNCT
taxlaw-2811	24	8	discussing	discuss	VERB
taxlaw-2811	24	9	how	how	SCONJ
taxlaw-2811	24	10	corporate	corporate	ADJ
taxlaw-2811	24	11	executives	executive	NOUN
taxlaw-2811	24	12	are	be	AUX
taxlaw-2811	24	13	becoming	become	VERB
taxlaw-2811	24	14	more	more	ADV
taxlaw-2811	24	15	adroit	adroit	ADV
taxlaw-2811	24	16	at	at	ADP
taxlaw-2811	24	17	timing	time	VERB
taxlaw-2811	24	18	stock	stock	NOUN
taxlaw-2811	24	19	option	option	NOUN
taxlaw-2811	24	20	awards	award	NOUN
taxlaw-2811	24	21	to	to	ADP
taxlaw-2811	24	22	their	their	PRON
taxlaw-2811	24	23	advantage	advantage	NOUN
taxlaw-2811	24	24	)	)	PUNCT
taxlaw-2811	24	25	;	;	PUNCT
taxlaw-2811	24	26	m.	m.	PROPN
taxlaw-2811	24	27	p.	p.	PROPN
taxlaw-2811	24	28	narayanan	narayanan	PROPN
taxlaw-2811	24	29	&	&	CCONJ
taxlaw-2811	24	30	h.	h.	PROPN
taxlaw-2811	24	31	nejat	nejat	PROPN
taxlaw-2811	24	32	seyhun	seyhun	PROPN
taxlaw-2811	24	33	,	,	PUNCT
taxlaw-2811	24	34	the	the	DET
taxlaw-2811	24	35	dating	date	VERB
taxlaw-2811	24	36	game	game	NOUN
taxlaw-2811	24	37	:	:	PUNCT
taxlaw-2811	24	38	do	do	VERB
taxlaw-2811	24	39	managers	manager	NOUN
taxlaw-2811	24	40	designate	designate	ADJ
taxlaw-2811	24	41	option	option	NOUN
taxlaw-2811	24	42	grant	grant	NOUN
taxlaw-2811	24	43	dates	date	VERB
taxlaw-2811	24	44	to	to	PART
taxlaw-2811	24	45	increase	increase	VERB
taxlaw-2811	24	46	their	their	PRON
taxlaw-2811	24	47	compensation	compensation	NOUN
taxlaw-2811	24	48	?	?	PUNCT
taxlaw-2811	24	49	,	,	PUNCT
taxlaw-2811	24	50	21	21	NUM
taxlaw-2811	24	51	rev	rev	X
taxlaw-2811	24	52	.	.	PROPN
taxlaw-2811	24	53	fin	fin	NOUN
taxlaw-2811	24	54	.	.	PUNCT
taxlaw-2811	24	55	stud	stud	PROPN
taxlaw-2811	24	56	.	.	PUNCT
taxlaw-2811	25	1	1907	1907	NUM
taxlaw-2811	25	2	(	(	PUNCT
taxlaw-2811	25	3	2008	2008	NUM
taxlaw-2811	25	4	)	)	PUNCT
taxlaw-2811	25	5	(	(	PUNCT
taxlaw-2811	25	6	discussing	discuss	VERB
taxlaw-2811	25	7	the	the	DET
taxlaw-2811	25	8	phenomenon	phenomenon	NOUN
taxlaw-2811	25	9	of	of	ADP
taxlaw-2811	25	10	managers	manager	NOUN
taxlaw-2811	25	11	backdating	backdating	NOUN
taxlaw-2811	25	12	or	or	CCONJ
taxlaw-2811	25	13	forward	forward	ADV
taxlaw-2811	25	14	-	-	PUNCT
taxlaw-2811	25	15	dating	date	VERB
taxlaw-2811	25	16	stock	stock	NOUN
taxlaw-2811	25	17	options	option	NOUN
taxlaw-2811	25	18	to	to	PART
taxlaw-2811	25	19	maximize	maximize	VERB
taxlaw-2811	25	20	profitability	profitability	NOUN
taxlaw-2811	25	21	depending	depend	VERB
taxlaw-2811	25	22	on	on	ADP
taxlaw-2811	25	23	whether	whether	SCONJ
taxlaw-2811	25	24	the	the	DET
taxlaw-2811	25	25	stock	stock	NOUN
taxlaw-2811	25	26	price	price	NOUN
taxlaw-2811	25	27	is	be	AUX
taxlaw-2811	25	28	rising	rise	VERB
taxlaw-2811	25	29	or	or	CCONJ
taxlaw-2811	25	30	falling	fall	VERB
taxlaw-2811	25	31	)	)	PUNCT
taxlaw-2811	25	32	.	.	PUNCT
taxlaw-2811	26	1	2	2	NUM
taxlaw-2811	26	2	see	see	VERB
taxlaw-2811	26	3	generally	generally	ADV
taxlaw-2811	26	4	m.	m.	PROPN
taxlaw-2811	26	5	p.	p.	PROPN
taxlaw-2811	26	6	narayanan	narayanan	PROPN
taxlaw-2811	26	7	,	,	PUNCT
taxlaw-2811	26	8	cindy	cindy	PROPN
taxlaw-2811	26	9	a.	a.	PROPN
taxlaw-2811	26	10	schipani	schipani	PROPN
taxlaw-2811	26	11	&	&	CCONJ
taxlaw-2811	26	12	h.	h.	PROPN
taxlaw-2811	26	13	nejat	nejat	PROPN
taxlaw-2811	26	14	seyhun	seyhun	PROPN
taxlaw-2811	26	15	,	,	PUNCT
taxlaw-2811	26	16	the	the	DET
taxlaw-2811	26	17	economic	economic	ADJ
taxlaw-2811	26	18	impact	impact	NOUN
taxlaw-2811	26	19	of	of	ADP
taxlaw-2811	26	20	backdating	backdating	NOUN
taxlaw-2811	26	21	of	of	ADP
taxlaw-2811	26	22	executive	executive	ADJ
taxlaw-2811	26	23	stock	stock	NOUN
taxlaw-2811	26	24	options	option	NOUN
taxlaw-2811	26	25	,	,	PUNCT
taxlaw-2811	26	26	105	105	NUM
taxlaw-2811	26	27	mich	mich	X
taxlaw-2811	26	28	.	.	PUNCT
taxlaw-2811	27	1	l.	l.	PROPN
taxlaw-2811	27	2	rev	rev	PROPN
taxlaw-2811	27	3	.	.	PROPN
taxlaw-2811	28	1	1597	1597	NUM
taxlaw-2811	28	2	(	(	PUNCT
taxlaw-2811	28	3	2007	2007	NUM
taxlaw-2811	28	4	)	)	PUNCT
taxlaw-2811	29	1	(	(	PUNCT
taxlaw-2811	29	2	discussing	discuss	VERB
taxlaw-2811	29	3	the	the	DET
taxlaw-2811	29	4	value	value	NOUN
taxlaw-2811	29	5	loss	loss	NOUN
taxlaw-2811	29	6	to	to	ADP
taxlaw-2811	29	7	shareholders	shareholder	NOUN
taxlaw-2811	29	8	of	of	ADP
taxlaw-2811	29	9	companies	company	NOUN
taxlaw-2811	29	10	involved	involve	VERB
taxlaw-2811	29	11	in	in	ADP
taxlaw-2811	29	12	backdating	backdating	NOUN
taxlaw-2811	29	13	)	)	PUNCT
taxlaw-2811	29	14	;	;	PUNCT
taxlaw-2811	30	1	david	david	PROPN
taxlaw-2811	30	2	i.	i.	PROPN
taxlaw-2811	30	3	walker	walker	PROPN
taxlaw-2811	30	4	,	,	PUNCT
taxlaw-2811	30	5	unpacking	unpack	VERB
taxlaw-2811	30	6	backdating	backdating	NOUN
taxlaw-2811	30	7	:	:	PUNCT
taxlaw-2811	30	8	economic	economic	ADJ
taxlaw-2811	30	9	analysis	analysis	NOUN
taxlaw-2811	30	10	and	and	CCONJ
taxlaw-2811	30	11	observations	observation	NOUN
taxlaw-2811	30	12	on	on	ADP
taxlaw-2811	30	13	the	the	DET
taxlaw-2811	30	14	stock	stock	NOUN
taxlaw-2811	30	15	option	option	NOUN
taxlaw-2811	30	16	scandal	scandal	NOUN
taxlaw-2811	30	17	,	,	PUNCT
taxlaw-2811	30	18	87	87	NUM
taxlaw-2811	30	19	b.c	b.c	PROPN
taxlaw-2811	30	20	.	.	PROPN
taxlaw-2811	30	21	l.	l.	PROPN
taxlaw-2811	30	22	rev	rev	PROPN
taxlaw-2811	30	23	.	.	PROPN
taxlaw-2811	30	24	561	561	NUM
taxlaw-2811	30	25	(	(	PUNCT
taxlaw-2811	30	26	2007	2007	NUM
taxlaw-2811	30	27	)	)	PUNCT
taxlaw-2811	30	28	(	(	PUNCT
taxlaw-2811	30	29	discussing	discuss	VERB
taxlaw-2811	30	30	the	the	DET
taxlaw-2811	30	31	economics	economic	NOUN
taxlaw-2811	30	32	of	of	ADP
taxlaw-2811	30	33	backdating	backdating	NOUN
taxlaw-2811	30	34	and	and	CCONJ
taxlaw-2811	30	35	the	the	DET
taxlaw-2811	30	36	attributes	attribute	NOUN
taxlaw-2811	30	37	of	of	ADP
taxlaw-2811	30	38	companies	company	NOUN
taxlaw-2811	30	39	under	under	ADP
taxlaw-2811	30	40	investigation	investigation	NOUN
taxlaw-2811	30	41	)	)	PUNCT
taxlaw-2811	30	42	.	.	PUNCT
taxlaw-2811	31	1	3	3	NUM
taxlaw-2811	31	2	see	see	VERB
taxlaw-2811	31	3	generally	generally	ADV
taxlaw-2811	31	4	ryan	ryan	PROPN
taxlaw-2811	31	5	a.	a.	PROPN
taxlaw-2811	31	6	compton	compton	PROPN
taxlaw-2811	31	7	,	,	PUNCT
taxlaw-2811	31	8	daniel	daniel	PROPN
taxlaw-2811	31	9	sandler	sandler	PROPN
taxlaw-2811	31	10	&	&	CCONJ
taxlaw-2811	31	11	lindsay	lindsay	PROPN
taxlaw-2811	31	12	m.	m.	PROPN
taxlaw-2811	31	13	tedds	tedds	PROPN
taxlaw-2811	31	14	,	,	PUNCT
taxlaw-2811	31	15	options	option	NOUN
taxlaw-2811	31	16	backdating	backdating	NOUN
taxlaw-2811	31	17	:	:	PUNCT
taxlaw-2811	31	18	a	a	DET
taxlaw-2811	31	19	canadian	canadian	ADJ
taxlaw-2811	31	20	perspective	perspective	NOUN
taxlaw-2811	31	21	,	,	PUNCT
taxlaw-2811	31	22	47	47	NUM
taxlaw-2811	31	23	can	can	NOUN
taxlaw-2811	31	24	.	.	PUNCT
taxlaw-2811	32	1	bus	bus	NOUN
taxlaw-2811	32	2	.	.	PUNCT
taxlaw-2811	33	1	l.	l.	PROPN
taxlaw-2811	33	2	j.	j.	PROPN
taxlaw-2811	33	3	363	363	NUM
taxlaw-2811	33	4	(	(	PUNCT
taxlaw-2811	33	5	2009	2009	NUM
taxlaw-2811	33	6	)	)	PUNCT
taxlaw-2811	33	7	(	(	PUNCT
taxlaw-2811	33	8	analyzing	analyze	VERB
taxlaw-2811	33	9	the	the	DET
taxlaw-2811	33	10	practice	practice	NOUN
taxlaw-2811	33	11	and	and	CCONJ
taxlaw-2811	33	12	prevalence	prevalence	NOUN
taxlaw-2811	33	13	of	of	ADP
taxlaw-2811	33	14	backdating	backdating	NOUN
taxlaw-2811	33	15	in	in	ADP
taxlaw-2811	33	16	canada	canada	PROPN
taxlaw-2811	33	17	and	and	CCONJ
taxlaw-2811	33	18	the	the	DET
taxlaw-2811	33	19	legal	legal	ADJ
taxlaw-2811	33	20	,	,	PUNCT
taxlaw-2811	33	21	tax	tax	NOUN
taxlaw-2811	33	22	,	,	PUNCT
taxlaw-2811	33	23	and	and	CCONJ
taxlaw-2811	33	24	policy	policy	NOUN
taxlaw-2811	33	25	implications	implication	NOUN
taxlaw-2811	33	26	of	of	ADP
taxlaw-2811	33	27	the	the	DET
taxlaw-2811	33	28	practice	practice	NOUN
taxlaw-2811	33	29	)	)	PUNCT
taxlaw-2811	33	30	.	.	PUNCT
taxlaw-2811	34	1	4	4	NUM
taxlaw-2811	34	2	the	the	DET
taxlaw-2811	34	3	terms	term	NOUN
taxlaw-2811	34	4	at	at	ADP
taxlaw-2811	34	5	-	-	PUNCT
taxlaw-2811	34	6	the	the	DET
taxlaw-2811	34	7	-	-	PUNCT
taxlaw-2811	34	8	money	money	NOUN
taxlaw-2811	34	9	,	,	PUNCT
taxlaw-2811	34	10	out	out	ADP
taxlaw-2811	34	11	-	-	PUNCT
taxlaw-2811	34	12	of	of	ADP
taxlaw-2811	34	13	-	-	PUNCT
taxlaw-2811	34	14	the	the	DET
taxlaw-2811	34	15	-	-	PUNCT
taxlaw-2811	34	16	money	money	NOUN
taxlaw-2811	34	17	,	,	PUNCT
taxlaw-2811	34	18	in	in	ADP
taxlaw-2811	34	19	-	-	PUNCT
taxlaw-2811	34	20	the	the	DET
taxlaw-2811	34	21	-	-	PUNCT
taxlaw-2811	34	22	money	money	NOUN
taxlaw-2811	34	23	,	,	PUNCT
taxlaw-2811	34	24	and	and	CCONJ
taxlaw-2811	34	25	not	not	PART
taxlaw-2811	34	26	-	-	PUNCT
taxlaw-2811	34	27	in	in	ADP
taxlaw-2811	34	28	-	-	PUNCT
taxlaw-2811	34	29	the	the	DET
taxlaw-2811	34	30	-	-	PUNCT
taxlaw-2811	34	31	money	money	NOUN
taxlaw-2811	34	32	refer	refer	NOUN
taxlaw-2811	34	33	to	to	ADP
taxlaw-2811	34	34	when	when	SCONJ
taxlaw-2811	34	35	the	the	DET
taxlaw-2811	34	36	exercise	exercise	NOUN
taxlaw-2811	34	37	price	price	NOUN
taxlaw-2811	34	38	of	of	ADP
taxlaw-2811	34	39	the	the	DET
taxlaw-2811	34	40	option	option	NOUN
taxlaw-2811	34	41	equals	equal	VERB
taxlaw-2811	34	42	,	,	PUNCT
taxlaw-2811	34	43	exceeds	exceed	NOUN
taxlaw-2811	34	44	,	,	PUNCT
taxlaw-2811	34	45	is	be	AUX
taxlaw-2811	34	46	below	below	ADV
taxlaw-2811	34	47	,	,	PUNCT
taxlaw-2811	34	48	and	and	CCONJ
taxlaw-2811	34	49	is	be	AUX
taxlaw-2811	34	50	at	at	ADP
taxlaw-2811	34	51	or	or	CCONJ
taxlaw-2811	34	52	above	above	ADP
taxlaw-2811	34	53	the	the	DET
taxlaw-2811	34	54	market	market	NOUN
taxlaw-2811	34	55	price	price	NOUN
taxlaw-2811	34	56	of	of	ADP
taxlaw-2811	34	57	the	the	DET
taxlaw-2811	34	58	underlying	underlie	VERB
taxlaw-2811	34	59	stock	stock	NOUN
taxlaw-2811	34	60	.	.	PUNCT
taxlaw-2811	35	1	5	5	NUM
taxlaw-2811	35	2	see	see	VERB
taxlaw-2811	35	3	compton	compton	PROPN
taxlaw-2811	35	4	et	et	PROPN
taxlaw-2811	35	5	al	al	PROPN
taxlaw-2811	35	6	.	.	PROPN
taxlaw-2811	35	7	,	,	PUNCT
taxlaw-2811	35	8	supra	supra	PROPN
taxlaw-2811	35	9	note	note	NOUN
taxlaw-2811	35	10	3	3	NUM
taxlaw-2811	35	11	,	,	PUNCT
taxlaw-2811	35	12	at	at	ADP
taxlaw-2811	35	13	370	370	NUM
taxlaw-2811	35	14	-	-	SYM
taxlaw-2811	35	15	71	71	NUM
taxlaw-2811	35	16	(	(	PUNCT
taxlaw-2811	35	17	discussing	discuss	VERB
taxlaw-2811	35	18	backdating	backdating	NOUN
taxlaw-2811	35	19	in	in	ADP
taxlaw-2811	35	20	the	the	DET
taxlaw-2811	35	21	u.s	u.s	PROPN
taxlaw-2811	35	22	.	.	PROPN
taxlaw-2811	35	23	and	and	CCONJ
taxlaw-2811	35	24	canada	canada	PROPN
taxlaw-2811	35	25	in	in	ADP
taxlaw-2811	35	26	detail	detail	NOUN
taxlaw-2811	35	27	)	)	PUNCT
taxlaw-2811	35	28	.	.	PUNCT
taxlaw-2811	36	1	in	in	ADP
taxlaw-2811	36	2	summary	summary	NOUN
taxlaw-2811	36	3	,	,	PUNCT
taxlaw-2811	36	4	backdating	backdating	NOUN
taxlaw-2811	36	5	is	be	AUX
taxlaw-2811	36	6	permitted	permit	VERB
taxlaw-2811	36	7	in	in	ADP
taxlaw-2811	36	8	the	the	DET
taxlaw-2811	36	9	u.s	u.s	PROPN
taxlaw-2811	36	10	.	.	PROPN
taxlaw-2811	36	11	if	if	SCONJ
taxlaw-2811	36	12	no	no	DET
taxlaw-2811	36	13	documents	document	NOUN
taxlaw-2811	36	14	are	be	AUX
taxlaw-2811	36	15	falsified	falsify	VERB
taxlaw-2811	36	16	,	,	PUNCT
taxlaw-2811	36	17	shareholders	shareholder	NOUN
taxlaw-2811	36	18	are	be	AUX
taxlaw-2811	36	19	duly	duly	ADV
taxlaw-2811	36	20	notified	notify	VERB
taxlaw-2811	36	21	,	,	PUNCT
taxlaw-2811	36	22	the	the	DET
taxlaw-2811	36	23	company	company	NOUN
taxlaw-2811	36	24	’s	’s	PART
taxlaw-2811	36	25	earnings	earning	NOUN
taxlaw-2811	36	26	and	and	CCONJ
taxlaw-2811	36	27	tax	tax	NOUN
taxlaw-2811	36	28	statements	statement	NOUN
taxlaw-2811	36	29	properly	properly	ADV
taxlaw-2811	36	30	account	account	VERB
taxlaw-2811	36	31	for	for	ADP
taxlaw-2811	36	32	the	the	DET
taxlaw-2811	36	33	backdating	backdating	NOUN
taxlaw-2811	36	34	,	,	PUNCT
taxlaw-2811	36	35	and	and	CCONJ
taxlaw-2811	36	36	since	since	SCONJ
taxlaw-2811	36	37	2004	2004	NUM
taxlaw-2811	36	38	,	,	PUNCT
taxlaw-2811	36	39	both	both	CCONJ
taxlaw-2811	36	40	the	the	DET
taxlaw-2811	36	41	individual	individual	NOUN
taxlaw-2811	36	42	and	and	CCONJ
taxlaw-2811	36	43	the	the	DET
taxlaw-2811	36	44	company	company	NOUN
taxlaw-2811	36	45	adhere	adhere	VERB
taxlaw-2811	36	46	to	to	ADP
taxlaw-2811	36	47	i.r.c	i.r.c	NOUN
taxlaw-2811	36	48	.	.	PUNCT
taxlaw-2811	37	1	§	§	PROPN
taxlaw-2811	37	2	409a	409a	PROPN
taxlaw-2811	37	3	.	.	PUNCT
taxlaw-2811	38	1	see	see	VERB
taxlaw-2811	38	2	i.r.c	i.r.c	NOUN
taxlaw-2811	38	3	.	.	PUNCT
taxlaw-2811	39	1	§	§	PROPN
taxlaw-2811	39	2	409a	409a	PROPN
taxlaw-2811	39	3	(	(	PUNCT
taxlaw-2811	39	4	2006	2006	NUM
taxlaw-2811	39	5	)	)	PUNCT
taxlaw-2811	39	6	.	.	PUNCT
taxlaw-2811	40	1	in	in	ADP
taxlaw-2811	40	2	reality	reality	NOUN
taxlaw-2811	40	3	,	,	PUNCT
taxlaw-2811	40	4	these	these	DET
taxlaw-2811	40	5	conditions	condition	NOUN
taxlaw-2811	40	6	have	have	AUX
taxlaw-2811	40	7	seldom	seldom	ADV
taxlaw-2811	40	8	been	be	AUX
taxlaw-2811	40	9	met	meet	VERB
taxlaw-2811	40	10	.	.	PUNCT
taxlaw-2811	41	1	in	in	ADP
taxlaw-2811	41	2	canada	canada	PROPN
taxlaw-2811	41	3	,	,	PUNCT
taxlaw-2811	41	4	companies	company	NOUN
taxlaw-2811	41	5	listed	list	VERB
taxlaw-2811	41	6	on	on	ADP
taxlaw-2811	41	7	the	the	DET
taxlaw-2811	41	8	toronto	toronto	PROPN
taxlaw-2811	41	9	stock	stock	PROPN
taxlaw-2811	41	10	exchange	exchange	PROPN
taxlaw-2811	41	11	(	(	PUNCT
taxlaw-2811	41	12	tsx	tsx	NOUN
taxlaw-2811	41	13	)	)	PUNCT
taxlaw-2811	41	14	may	may	AUX
taxlaw-2811	41	15	not	not	PART
taxlaw-2811	41	16	backdate	backdate	VERB
taxlaw-2811	41	17	at	at	ADV
taxlaw-2811	41	18	all	all	ADV
taxlaw-2811	41	19	,	,	PUNCT
taxlaw-2811	41	20	as	as	SCONJ
taxlaw-2811	41	21	the	the	DET
taxlaw-2811	41	22	exchange	exchange	NOUN
taxlaw-2811	41	23	requires	require	VERB
taxlaw-2811	41	24	all	all	DET
taxlaw-2811	41	25	option	option	NOUN
taxlaw-2811	41	26	awards	award	NOUN
taxlaw-2811	41	27	of	of	ADP
taxlaw-2811	41	28	listed	list	VERB
taxlaw-2811	41	29	companies	company	NOUN
taxlaw-2811	41	30	to	to	PART
taxlaw-2811	41	31	be	be	AUX
taxlaw-2811	41	32	granted	grant	VERB
taxlaw-2811	41	33	not	not	PART
taxlaw-2811	41	34	-	-	PUNCT
taxlaw-2811	41	35	in	in	ADP
taxlaw-2811	41	36	-	-	PUNCT
taxlaw-2811	41	37	themoney	themoney	NOUN
taxlaw-2811	41	38	.	.	PUNCT
taxlaw-2811	42	1	see	see	VERB
taxlaw-2811	42	2	infra	infra	NOUN
taxlaw-2811	42	3	note	note	VERB
taxlaw-2811	42	4	9	9	NUM
taxlaw-2811	42	5	.	.	PUNCT
taxlaw-2811	43	1	companies	company	NOUN
taxlaw-2811	43	2	listed	list	VERB
taxlaw-2811	43	3	on	on	ADP
taxlaw-2811	43	4	the	the	DET
taxlaw-2811	43	5	tsx	tsx	PROPN
taxlaw-2811	43	6	venture	venture	NOUN
taxlaw-2811	43	7	exchange	exchange	NOUN
taxlaw-2811	43	8	(	(	PUNCT
taxlaw-2811	43	9	tsx	tsx	NOUN
taxlaw-2811	43	10	-	-	PUNCT
taxlaw-2811	43	11	v	v	NOUN
taxlaw-2811	43	12	)	)	PUNCT
taxlaw-2811	43	13	may	may	AUX
taxlaw-2811	43	14	grant	grant	VERB
taxlaw-2811	43	15	in	in	ADP
taxlaw-2811	43	16	-	-	PUNCT
taxlaw-2811	43	17	the	the	DET
taxlaw-2811	43	18	-	-	PUNCT
taxlaw-2811	43	19	money	money	NOUN
taxlaw-2811	43	20	options	option	NOUN
taxlaw-2811	43	21	but	but	CCONJ
taxlaw-2811	43	22	may	may	AUX
taxlaw-2811	43	23	not	not	PART
taxlaw-2811	43	24	backdate	backdate	VERB
taxlaw-2811	43	25	under	under	ADP
taxlaw-2811	43	26	any	any	DET
taxlaw-2811	43	27	conditions	condition	NOUN
taxlaw-2811	43	28	.	.	PUNCT
taxlaw-2811	44	1	6	6	NUM
taxlaw-2811	44	2	similarly	similarly	ADV
taxlaw-2811	44	3	,	,	PUNCT
taxlaw-2811	44	4	the	the	DET
taxlaw-2811	44	5	manipulation	manipulation	NOUN
taxlaw-2811	44	6	of	of	ADP
taxlaw-2811	44	7	stock	stock	NOUN
taxlaw-2811	44	8	options	option	NOUN
taxlaw-2811	44	9	in	in	ADP
taxlaw-2811	44	10	the	the	DET
taxlaw-2811	44	11	past	past	NOUN
taxlaw-2811	44	12	may	may	AUX
taxlaw-2811	44	13	today	today	NOUN
taxlaw-2811	44	14	encourage	encourage	VERB
taxlaw-2811	44	15	the	the	DET
taxlaw-2811	44	16	use	use	NOUN
taxlaw-2811	44	17	of	of	ADP
taxlaw-2811	44	18	a	a	DET
taxlaw-2811	44	19	different	different	ADJ
taxlaw-2811	44	20	incentive	incentive	NOUN
taxlaw-2811	44	21	award	award	NOUN
taxlaw-2811	44	22	,	,	PUNCT
taxlaw-2811	44	23	such	such	ADJ
taxlaw-2811	44	24	as	as	ADP
taxlaw-2811	44	25	a	a	DET
taxlaw-2811	44	26	restricted	restricted	ADJ
taxlaw-2811	44	27	stock	stock	NOUN
taxlaw-2811	44	28	unit	unit	NOUN
taxlaw-2811	44	29	.	.	PUNCT
taxlaw-2811	45	1	a	a	DET
taxlaw-2811	45	2	restricted	restrict	VERB
taxlaw-2811	45	3	stock	stock	NOUN
taxlaw-2811	45	4	unit	unit	NOUN
taxlaw-2811	45	5	is	be	AUX
taxlaw-2811	45	6	an	an	DET
taxlaw-2811	45	7	unsecured	unsecured	ADJ
taxlaw-2811	45	8	promise	promise	NOUN
taxlaw-2811	45	9	to	to	PART
taxlaw-2811	45	10	grant	grant	VERB
taxlaw-2811	45	11	a	a	DET
taxlaw-2811	45	12	set	set	ADJ
taxlaw-2811	45	13	number	number	NOUN
taxlaw-2811	45	14	of	of	ADP
taxlaw-2811	45	15	shares	share	NOUN
taxlaw-2811	45	16	according	accord	VERB
taxlaw-2811	45	17	to	to	ADP
taxlaw-2811	45	18	a	a	DET
taxlaw-2811	45	19	vesting	vest	VERB
taxlaw-2811	45	20	schedule	schedule	NOUN
taxlaw-2811	45	21	,	,	PUNCT
taxlaw-2811	45	22	but	but	CCONJ
taxlaw-2811	45	23	only	only	ADV
taxlaw-2811	45	24	if	if	SCONJ
taxlaw-2811	45	25	forfeiture	forfeiture	NOUN
taxlaw-2811	45	26	requirements	requirement	NOUN
taxlaw-2811	45	27	,	,	PUNCT
taxlaw-2811	45	28	such	such	ADJ
taxlaw-2811	45	29	as	as	ADP
taxlaw-2811	45	30	termination	termination	NOUN
taxlaw-2811	45	31	of	of	ADP
taxlaw-2811	45	32	employment	employment	NOUN
taxlaw-2811	45	33	or	or	CCONJ
taxlaw-2811	45	34	failing	fail	VERB
taxlaw-2811	45	35	to	to	PART
taxlaw-2811	45	36	meet	meet	VERB
taxlaw-2811	45	37	performance	performance	NOUN
taxlaw-2811	45	38	goals	goal	NOUN
taxlaw-2811	45	39	,	,	PUNCT
taxlaw-2811	45	40	have	have	AUX
taxlaw-2811	45	41	not	not	PART
taxlaw-2811	45	42	been	be	AUX
taxlaw-2811	45	43	triggered	trigger	VERB
taxlaw-2811	45	44	.	.	PUNCT
taxlaw-2811	46	1	see	see	VERB
taxlaw-2811	46	2	mark	mark	PROPN
taxlaw-2811	46	3	p.	p.	PROPN
taxlaw-2811	46	4	cussen	cussen	PROPN
taxlaw-2811	46	5	,	,	PUNCT
taxlaw-2811	46	6	how	how	SCONJ
taxlaw-2811	46	7	restricted	restrict	VERB
taxlaw-2811	46	8	stock	stock	NOUN
taxlaw-2811	46	9	and	and	CCONJ
taxlaw-2811	46	10	rsus	rsus	NOUN
taxlaw-2811	46	11	are	be	AUX
taxlaw-2811	46	12	taxed	tax	VERB
taxlaw-2811	46	13	,	,	PUNCT
taxlaw-2811	46	14	investopedia	investopedia	PROPN
taxlaw-2811	46	15	(	(	PUNCT
taxlaw-2811	46	16	feb	feb	PROPN
taxlaw-2811	46	17	.	.	PROPN
taxlaw-2811	46	18	10	10	NUM
taxlaw-2811	46	19	,	,	PUNCT
taxlaw-2811	46	20	2012	2012	NUM
taxlaw-2811	46	21	,	,	PUNCT
taxlaw-2811	46	22	1:48	1:48	NUM
taxlaw-2811	46	23	pm	pm	NOUN
taxlaw-2811	46	24	)	)	PUNCT
taxlaw-2811	46	25	,	,	PUNCT
taxlaw-2811	46	26	http://www.investopedia.com/articles/tax/09/restricted-stock-tax.asp	http://www.investopedia.com/articles/tax/09/restricted-stock-tax.asp	PROPN
taxlaw-2811	46	27	(	(	PUNCT
taxlaw-2811	46	28	providing	provide	VERB
taxlaw-2811	46	29	a	a	DET
taxlaw-2811	46	30	more	more	ADV
taxlaw-2811	46	31	expansive	expansive	ADJ
taxlaw-2811	46	32	definition	definition	NOUN
taxlaw-2811	46	33	)	)	PUNCT
taxlaw-2811	46	34	.	.	PUNCT
taxlaw-2811	47	1	more	more	ADJ
taxlaw-2811	47	2	research	research	NOUN
taxlaw-2811	47	3	is	be	AUX
taxlaw-2811	47	4	required	require	VERB
taxlaw-2811	47	5	to	to	PART
taxlaw-2811	47	6	identify	identify	VERB
taxlaw-2811	47	7	whether	whether	SCONJ
taxlaw-2811	47	8	other	other	ADJ
taxlaw-2811	47	9	forms	form	NOUN
taxlaw-2811	47	10	of	of	ADP
taxlaw-2811	47	11	incentive	incentive	NOUN
taxlaw-2811	47	12	-	-	PUNCT
taxlaw-2811	47	13	based	base	VERB
taxlaw-2811	47	14	awards	award	NOUN
taxlaw-2811	47	15	are	be	AUX
taxlaw-2811	47	16	indeed	indeed	ADV
taxlaw-2811	47	17	being	be	AUX
taxlaw-2811	47	18	manipulated	manipulate	VERB
taxlaw-2811	47	19	.	.	PUNCT
taxlaw-2811	48	1	in	in	ADP
taxlaw-2811	48	2	addition	addition	NOUN
taxlaw-2811	48	3	,	,	PUNCT
taxlaw-2811	48	4	other	other	ADJ
taxlaw-2811	48	5	pricing	pricing	NOUN
taxlaw-2811	48	6	behavior	behavior	NOUN
taxlaw-2811	48	7	may	may	AUX
taxlaw-2811	48	8	have	have	AUX
taxlaw-2811	48	9	supplanted	supplant	VERB
taxlaw-2811	48	10	backdating	backdating	NOUN
taxlaw-2811	48	11	.	.	PUNCT
taxlaw-2811	49	1	for	for	ADP
taxlaw-2811	49	2	instance	instance	NOUN
taxlaw-2811	49	3	,	,	PUNCT
taxlaw-2811	49	4	betty	betty	PROPN
taxlaw-2811	49	5	wu	wu	PROPN
taxlaw-2811	49	6	finds	find	VERB
taxlaw-2811	49	7	that	that	SCONJ
taxlaw-2811	49	8	the	the	DET
taxlaw-2811	49	9	incidence	incidence	NOUN
taxlaw-2811	49	10	of	of	ADP
taxlaw-2811	49	11	option	option	NOUN
taxlaw-2811	49	12	repricing	repricing	NOUN
taxlaw-2811	49	13	has	have	AUX
taxlaw-2811	49	14	increased	increase	VERB
taxlaw-2811	49	15	in	in	ADP
taxlaw-2811	49	16	the	the	DET
taxlaw-2811	49	17	united	united	PROPN
taxlaw-2811	49	18	states	states	PROPN
taxlaw-2811	49	19	and	and	CCONJ
taxlaw-2811	49	20	that	that	SCONJ
taxlaw-2811	49	21	repricing	repricing	NOUN
taxlaw-2811	49	22	seems	seem	VERB
taxlaw-2811	49	23	to	to	PART
taxlaw-2811	49	24	be	be	AUX
taxlaw-2811	49	25	associated	associate	VERB
taxlaw-2811	49	26	with	with	ADP
taxlaw-2811	49	27	advantageous	advantageous	ADJ
taxlaw-2811	49	28	and	and	CCONJ
taxlaw-2811	49	29	temporary	temporary	ADJ
taxlaw-2811	49	30	changes	change	NOUN
taxlaw-2811	49	31	in	in	ADP
taxlaw-2811	49	32	a	a	DET
taxlaw-2811	49	33	company	company	NOUN
taxlaw-2811	49	34	’s	’s	PART
taxlaw-2811	49	35	stock	stock	NOUN
taxlaw-2811	49	36	price	price	NOUN
taxlaw-2811	49	37	.	.	PUNCT
taxlaw-2811	50	1	betty	betty	PROPN
taxlaw-2811	50	2	wu	wu	PROPN
taxlaw-2811	50	3	,	,	PUNCT
taxlaw-2811	50	4	is	be	AUX
taxlaw-2811	50	5	ceo	ceo	NOUN
taxlaw-2811	50	6	stock	stock	NOUN
taxlaw-2811	50	7	option	option	NOUN
taxlaw-2811	50	8	backdating	backdating	NOUN
taxlaw-2811	50	9	or	or	CCONJ
taxlaw-2811	50	10	otherwise	otherwise	ADV
taxlaw-2811	50	11	manipulation	manipulation	NOUN
taxlaw-2811	50	12	another	another	DET
taxlaw-2811	50	13	form	form	NOUN
taxlaw-2811	50	14	of	of	ADP
taxlaw-2811	50	15	option	option	NOUN
taxlaw-2811	50	16	repricing	repricing	NOUN
taxlaw-2811	50	17	?	?	PUNCT
taxlaw-2811	50	18	,	,	PUNCT
taxlaw-2811	50	19	12	12	NUM
taxlaw-2811	50	20	(	(	PUNCT
taxlaw-2811	50	21	social	social	ADJ
taxlaw-2811	50	22	science	science	NOUN
taxlaw-2811	50	23	2012	2012	NUM
taxlaw-2811	50	24	]	]	PUNCT
taxlaw-2811	50	25	quantifying	quantify	VERB
taxlaw-2811	50	26	the	the	DET
taxlaw-2811	50	27	tax	tax	NOUN
taxlaw-2811	50	28	benefits	benefit	NOUN
taxlaw-2811	50	29	of	of	ADP
taxlaw-2811	50	30	backdating	backdate	VERB
taxlaw-2811	50	31	147	147	NUM
taxlaw-2811	50	32	practitioners	practitioner	NOUN
taxlaw-2811	50	33	alike	alike	ADV
taxlaw-2811	50	34	have	have	AUX
taxlaw-2811	50	35	tried	try	VERB
taxlaw-2811	50	36	to	to	PART
taxlaw-2811	50	37	gain	gain	VERB
taxlaw-2811	50	38	a	a	DET
taxlaw-2811	50	39	better	well	ADJ
taxlaw-2811	50	40	understanding	understanding	NOUN
taxlaw-2811	50	41	of	of	ADP
taxlaw-2811	50	42	these	these	DET
taxlaw-2811	50	43	incentives	incentive	NOUN
taxlaw-2811	50	44	and	and	CCONJ
taxlaw-2811	50	45	the	the	DET
taxlaw-2811	50	46	roles	role	NOUN
taxlaw-2811	50	47	they	they	PRON
taxlaw-2811	50	48	have	have	AUX
taxlaw-2811	50	49	played	play	VERB
taxlaw-2811	50	50	in	in	ADP
taxlaw-2811	50	51	the	the	DET
taxlaw-2811	50	52	backdating	backdating	NOUN
taxlaw-2811	50	53	scandal	scandal	NOUN
taxlaw-2811	50	54	;	;	PUNCT
taxlaw-2811	50	55	however	however	ADV
taxlaw-2811	50	56	,	,	PUNCT
taxlaw-2811	50	57	there	there	PRON
taxlaw-2811	50	58	is	be	VERB
taxlaw-2811	50	59	as	as	ADP
taxlaw-2811	50	60	of	of	ADP
taxlaw-2811	50	61	yet	yet	ADV
taxlaw-2811	51	1	no	no	DET
taxlaw-2811	51	2	consensus	consensus	NOUN
taxlaw-2811	51	3	regarding	regard	VERB
taxlaw-2811	51	4	the	the	DET
taxlaw-2811	51	5	causes	cause	NOUN
taxlaw-2811	51	6	of	of	ADP
taxlaw-2811	51	7	backdating	backdating	NOUN
taxlaw-2811	51	8	.	.	PUNCT
taxlaw-2811	52	1	7	7	NUM
taxlaw-2811	53	1	this	this	PRON
taxlaw-2811	53	2	is	be	AUX
taxlaw-2811	53	3	problematic	problematic	ADJ
taxlaw-2811	53	4	because	because	SCONJ
taxlaw-2811	53	5	policy	policy	NOUN
taxlaw-2811	53	6	,	,	PUNCT
taxlaw-2811	53	7	legislative	legislative	ADJ
taxlaw-2811	53	8	,	,	PUNCT
taxlaw-2811	53	9	or	or	CCONJ
taxlaw-2811	53	10	regulatory	regulatory	ADJ
taxlaw-2811	53	11	changes	change	NOUN
taxlaw-2811	53	12	are	be	AUX
taxlaw-2811	53	13	unlikely	unlikely	ADJ
taxlaw-2811	53	14	to	to	PART
taxlaw-2811	53	15	be	be	AUX
taxlaw-2811	53	16	effective	effective	ADJ
taxlaw-2811	53	17	if	if	SCONJ
taxlaw-2811	53	18	the	the	DET
taxlaw-2811	53	19	root	root	NOUN
taxlaw-2811	53	20	causes	cause	NOUN
taxlaw-2811	53	21	are	be	AUX
taxlaw-2811	53	22	unknown	unknown	ADJ
taxlaw-2811	53	23	.	.	PUNCT
taxlaw-2811	54	1	untangling	untangle	VERB
taxlaw-2811	54	2	the	the	DET
taxlaw-2811	54	3	causes	cause	NOUN
taxlaw-2811	54	4	of	of	ADP
taxlaw-2811	54	5	backdating	backdating	NOUN
taxlaw-2811	54	6	will	will	AUX
taxlaw-2811	54	7	remain	remain	VERB
taxlaw-2811	54	8	elusive	elusive	ADJ
taxlaw-2811	54	9	unless	unless	SCONJ
taxlaw-2811	54	10	each	each	DET
taxlaw-2811	54	11	factor	factor	NOUN
taxlaw-2811	54	12	is	be	AUX
taxlaw-2811	54	13	considered	consider	VERB
taxlaw-2811	54	14	in	in	ADP
taxlaw-2811	54	15	detail	detail	NOUN
taxlaw-2811	54	16	using	use	VERB
taxlaw-2811	54	17	evidence	evidence	NOUN
taxlaw-2811	54	18	from	from	ADP
taxlaw-2811	54	19	different	different	ADJ
taxlaw-2811	54	20	regimes	regime	NOUN
taxlaw-2811	54	21	.	.	PUNCT
taxlaw-2811	55	1	the	the	DET
taxlaw-2811	55	2	first	first	ADJ
taxlaw-2811	55	3	step	step	NOUN
taxlaw-2811	55	4	in	in	ADP
taxlaw-2811	55	5	untangling	untangle	VERB
taxlaw-2811	55	6	the	the	DET
taxlaw-2811	55	7	causes	cause	NOUN
taxlaw-2811	55	8	of	of	ADP
taxlaw-2811	55	9	backdating	backdating	NOUN
taxlaw-2811	55	10	8	8	NUM
taxlaw-2811	55	11	is	be	AUX
taxlaw-2811	55	12	to	to	PART
taxlaw-2811	55	13	acknowledge	acknowledge	VERB
taxlaw-2811	55	14	that	that	SCONJ
taxlaw-2811	55	15	the	the	DET
taxlaw-2811	55	16	backdating	backdating	NOUN
taxlaw-2811	55	17	phenomenon	phenomenon	NOUN
taxlaw-2811	55	18	must	must	AUX
taxlaw-2811	55	19	be	be	AUX
taxlaw-2811	55	20	driven	drive	VERB
taxlaw-2811	55	21	by	by	ADP
taxlaw-2811	55	22	both	both	DET
taxlaw-2811	55	23	supply	supply	NOUN
taxlaw-2811	55	24	and	and	CCONJ
taxlaw-2811	55	25	demand	demand	NOUN
taxlaw-2811	55	26	factors	factor	NOUN
taxlaw-2811	55	27	.	.	PUNCT
taxlaw-2811	56	1	from	from	ADP
taxlaw-2811	56	2	the	the	DET
taxlaw-2811	56	3	supply	supply	NOUN
taxlaw-2811	56	4	side	side	NOUN
taxlaw-2811	56	5	,	,	PUNCT
taxlaw-2811	56	6	the	the	DET
taxlaw-2811	56	7	question	question	NOUN
taxlaw-2811	56	8	is	be	AUX
taxlaw-2811	56	9	what	what	PRON
taxlaw-2811	56	10	motivates	motivate	VERB
taxlaw-2811	56	11	a	a	DET
taxlaw-2811	56	12	firm	firm	NOUN
taxlaw-2811	56	13	to	to	PART
taxlaw-2811	56	14	grant	grant	VERB
taxlaw-2811	56	15	a	a	DET
taxlaw-2811	56	16	backdated	backdated	ADJ
taxlaw-2811	56	17	option	option	NOUN
taxlaw-2811	56	18	,	,	PUNCT
taxlaw-2811	56	19	and	and	CCONJ
taxlaw-2811	56	20	from	from	ADP
taxlaw-2811	56	21	the	the	DET
taxlaw-2811	56	22	demand	demand	NOUN
taxlaw-2811	56	23	side	side	NOUN
taxlaw-2811	56	24	,	,	PUNCT
taxlaw-2811	56	25	what	what	PRON
taxlaw-2811	56	26	motivates	motivate	VERB
taxlaw-2811	56	27	an	an	DET
taxlaw-2811	56	28	executive	executive	NOUN
taxlaw-2811	56	29	to	to	PART
taxlaw-2811	56	30	demand	demand	VERB
taxlaw-2811	56	31	(	(	PUNCT
taxlaw-2811	56	32	or	or	CCONJ
taxlaw-2811	56	33	,	,	PUNCT
taxlaw-2811	56	34	at	at	ADP
taxlaw-2811	56	35	the	the	DET
taxlaw-2811	56	36	very	very	ADV
taxlaw-2811	56	37	least	least	ADJ
taxlaw-2811	56	38	,	,	PUNCT
taxlaw-2811	56	39	accept	accept	VERB
taxlaw-2811	56	40	)	)	PUNCT
taxlaw-2811	56	41	a	a	DET
taxlaw-2811	56	42	backdated	backdated	ADJ
taxlaw-2811	56	43	option	option	NOUN
taxlaw-2811	56	44	?	?	PUNCT
taxlaw-2811	57	1	both	both	DET
taxlaw-2811	57	2	sets	set	NOUN
taxlaw-2811	57	3	of	of	ADP
taxlaw-2811	57	4	motivations	motivation	NOUN
taxlaw-2811	57	5	arise	arise	VERB
taxlaw-2811	57	6	from	from	ADP
taxlaw-2811	57	7	the	the	DET
taxlaw-2811	57	8	quantitative	quantitative	ADJ
taxlaw-2811	57	9	and	and	CCONJ
taxlaw-2811	57	10	qualitative	qualitative	ADJ
taxlaw-2811	57	11	benefits	benefit	NOUN
taxlaw-2811	57	12	,	,	PUNCT
taxlaw-2811	57	13	costs	cost	NOUN
taxlaw-2811	57	14	,	,	PUNCT
taxlaw-2811	57	15	and	and	CCONJ
taxlaw-2811	57	16	risks	risk	NOUN
taxlaw-2811	57	17	of	of	ADP
taxlaw-2811	57	18	issuing	issue	VERB
taxlaw-2811	57	19	and	and	CCONJ
taxlaw-2811	57	20	receiving	receive	VERB
taxlaw-2811	57	21	backdated	backdated	ADJ
taxlaw-2811	57	22	options	option	NOUN
taxlaw-2811	57	23	.	.	PUNCT
taxlaw-2811	58	1	most	most	ADJ
taxlaw-2811	58	2	of	of	ADP
taxlaw-2811	58	3	the	the	DET
taxlaw-2811	58	4	research	research	NOUN
taxlaw-2811	58	5	to	to	ADP
taxlaw-2811	58	6	date	date	NOUN
taxlaw-2811	58	7	has	have	AUX
taxlaw-2811	58	8	focused	focus	VERB
taxlaw-2811	58	9	on	on	ADP
taxlaw-2811	58	10	supply	supply	NOUN
taxlaw-2811	58	11	side	side	NOUN
taxlaw-2811	58	12	factors	factor	NOUN
taxlaw-2811	58	13	(	(	PUNCT
taxlaw-2811	58	14	e.g.	e.g.	ADV
taxlaw-2811	58	15	,	,	PUNCT
taxlaw-2811	58	16	accounting	accounting	NOUN
taxlaw-2811	58	17	treatment	treatment	NOUN
taxlaw-2811	58	18	,	,	PUNCT
taxlaw-2811	58	19	securities	security	NOUN
taxlaw-2811	58	20	regulations	regulation	NOUN
taxlaw-2811	58	21	,	,	PUNCT
taxlaw-2811	58	22	and	and	CCONJ
taxlaw-2811	58	23	corporate	corporate	ADJ
taxlaw-2811	58	24	taxation	taxation	NOUN
taxlaw-2811	58	25	)	)	PUNCT
taxlaw-2811	58	26	,	,	PUNCT
taxlaw-2811	58	27	9	9	NUM
taxlaw-2811	58	28	while	while	SCONJ
taxlaw-2811	58	29	there	there	PRON
taxlaw-2811	58	30	has	have	AUX
taxlaw-2811	58	31	been	be	AUX
taxlaw-2811	58	32	little	little	ADJ
taxlaw-2811	58	33	discussion	discussion	NOUN
taxlaw-2811	58	34	of	of	ADP
taxlaw-2811	58	35	demand	demand	NOUN
taxlaw-2811	58	36	research	research	NOUN
taxlaw-2811	58	37	network	network	NOUN
taxlaw-2811	58	38	,	,	PUNCT
taxlaw-2811	58	39	working	working	NOUN
taxlaw-2811	58	40	paper	paper	NOUN
taxlaw-2811	58	41	,	,	PUNCT
taxlaw-2811	58	42	2012	2012	NUM
taxlaw-2811	58	43	)	)	PUNCT
taxlaw-2811	58	44	.	.	PUNCT
taxlaw-2811	59	1	based	base	VERB
taxlaw-2811	59	2	on	on	ADP
taxlaw-2811	59	3	this	this	DET
taxlaw-2811	59	4	evidence	evidence	NOUN
taxlaw-2811	59	5	,	,	PUNCT
taxlaw-2811	59	6	wu	wu	PROPN
taxlaw-2811	59	7	postulates	postulate	VERB
taxlaw-2811	59	8	that	that	SCONJ
taxlaw-2811	59	9	option	option	NOUN
taxlaw-2811	59	10	repricing	repricing	NOUN
taxlaw-2811	59	11	may	may	AUX
taxlaw-2811	59	12	have	have	AUX
taxlaw-2811	59	13	replaced	replace	VERB
taxlaw-2811	59	14	backdating	backdating	NOUN
taxlaw-2811	59	15	at	at	ADP
taxlaw-2811	59	16	some	some	DET
taxlaw-2811	59	17	firms	firm	NOUN
taxlaw-2811	59	18	.	.	PUNCT
taxlaw-2811	60	1	see	see	VERB
taxlaw-2811	60	2	i	i	PRON
taxlaw-2811	60	3	d.	d.	PROPN
taxlaw-2811	60	4	at	at	ADP
taxlaw-2811	60	5	23	23	NUM
taxlaw-2811	60	6	.	.	NOUN
taxlaw-2811	60	7	7	7	NUM
taxlaw-2811	60	8	in	in	ADP
taxlaw-2811	60	9	addition	addition	NOUN
taxlaw-2811	60	10	,	,	PUNCT
taxlaw-2811	60	11	there	there	PRON
taxlaw-2811	60	12	is	be	VERB
taxlaw-2811	60	13	a	a	DET
taxlaw-2811	60	14	paucity	paucity	NOUN
taxlaw-2811	60	15	of	of	ADP
taxlaw-2811	60	16	empirical	empirical	ADJ
taxlaw-2811	60	17	evidence	evidence	NOUN
taxlaw-2811	60	18	about	about	ADP
taxlaw-2811	60	19	the	the	DET
taxlaw-2811	60	20	incidence	incidence	NOUN
taxlaw-2811	60	21	of	of	ADP
taxlaw-2811	60	22	backdating	backdating	NOUN
taxlaw-2811	60	23	by	by	ADP
taxlaw-2811	60	24	canadian	canadian	ADJ
taxlaw-2811	60	25	firms	firm	NOUN
taxlaw-2811	60	26	.	.	PUNCT
taxlaw-2811	61	1	see	see	VERB
taxlaw-2811	61	2	infra	infra	NOUN
taxlaw-2811	61	3	note	note	VERB
taxlaw-2811	61	4	21	21	NUM
taxlaw-2811	61	5	.	.	NOUN
taxlaw-2811	61	6	8	8	NUM
taxlaw-2811	61	7	some	some	DET
taxlaw-2811	61	8	observers	observer	NOUN
taxlaw-2811	61	9	,	,	PUNCT
taxlaw-2811	61	10	including	include	VERB
taxlaw-2811	61	11	the	the	DET
taxlaw-2811	61	12	sec	sec	PROPN
taxlaw-2811	61	13	,	,	PUNCT
taxlaw-2811	61	14	have	have	AUX
taxlaw-2811	61	15	concluded	conclude	VERB
taxlaw-2811	61	16	that	that	SCONJ
taxlaw-2811	61	17	backdating	backdating	NOUN
taxlaw-2811	61	18	is	be	AUX
taxlaw-2811	61	19	a	a	DET
taxlaw-2811	61	20	thing	thing	NOUN
taxlaw-2811	61	21	of	of	ADP
taxlaw-2811	61	22	the	the	DET
taxlaw-2811	61	23	past	past	NOUN
taxlaw-2811	61	24	due	due	ADP
taxlaw-2811	61	25	to	to	ADP
taxlaw-2811	61	26	increased	increase	VERB
taxlaw-2811	61	27	corporate	corporate	ADJ
taxlaw-2811	61	28	governance	governance	NOUN
taxlaw-2811	61	29	,	,	PUNCT
taxlaw-2811	61	30	higher	high	ADJ
taxlaw-2811	61	31	perceived	perceive	VERB
taxlaw-2811	61	32	enforcement	enforcement	NOUN
taxlaw-2811	61	33	,	,	PUNCT
taxlaw-2811	61	34	and	and	CCONJ
taxlaw-2811	61	35	tightened	tighten	VERB
taxlaw-2811	61	36	reporting	reporting	NOUN
taxlaw-2811	61	37	requirements	requirement	NOUN
taxlaw-2811	61	38	.	.	PUNCT
taxlaw-2811	62	1	however	however	ADV
taxlaw-2811	62	2	,	,	PUNCT
taxlaw-2811	62	3	this	this	DET
taxlaw-2811	62	4	conclusion	conclusion	NOUN
taxlaw-2811	62	5	appears	appear	VERB
taxlaw-2811	62	6	to	to	PART
taxlaw-2811	62	7	be	be	AUX
taxlaw-2811	62	8	premature	premature	ADJ
taxlaw-2811	62	9	since	since	SCONJ
taxlaw-2811	62	10	there	there	PRON
taxlaw-2811	62	11	is	be	VERB
taxlaw-2811	62	12	evidence	evidence	NOUN
taxlaw-2811	62	13	which	which	PRON
taxlaw-2811	62	14	shows	show	VERB
taxlaw-2811	62	15	that	that	SCONJ
taxlaw-2811	62	16	backdating	backdating	NOUN
taxlaw-2811	62	17	,	,	PUNCT
taxlaw-2811	62	18	while	while	SCONJ
taxlaw-2811	62	19	restricted	restrict	VERB
taxlaw-2811	62	20	,	,	PUNCT
taxlaw-2811	62	21	is	be	AUX
taxlaw-2811	62	22	still	still	ADV
taxlaw-2811	62	23	ongoing	ongoing	ADJ
taxlaw-2811	62	24	.	.	PUNCT
taxlaw-2811	63	1	in	in	ADP
taxlaw-2811	63	2	her	her	PRON
taxlaw-2811	63	3	empirical	empirical	ADJ
taxlaw-2811	63	4	study	study	NOUN
taxlaw-2811	63	5	,	,	PUNCT
taxlaw-2811	63	6	wu	wu	PROPN
taxlaw-2811	63	7	demonstrates	demonstrate	VERB
taxlaw-2811	63	8	that	that	SCONJ
taxlaw-2811	63	9	option	option	NOUN
taxlaw-2811	63	10	backdating	backdating	NOUN
taxlaw-2811	63	11	is	be	AUX
taxlaw-2811	63	12	not	not	PART
taxlaw-2811	63	13	associated	associate	VERB
taxlaw-2811	63	14	with	with	ADP
taxlaw-2811	63	15	weak	weak	ADJ
taxlaw-2811	63	16	corporate	corporate	ADJ
taxlaw-2811	63	17	governance	governance	NOUN
taxlaw-2811	63	18	,	,	PUNCT
taxlaw-2811	63	19	thereby	thereby	ADV
taxlaw-2811	63	20	questioning	question	VERB
taxlaw-2811	63	21	the	the	DET
taxlaw-2811	63	22	influence	influence	NOUN
taxlaw-2811	63	23	of	of	ADP
taxlaw-2811	63	24	corporate	corporate	ADJ
taxlaw-2811	63	25	governance	governance	NOUN
taxlaw-2811	63	26	provisions	provision	NOUN
taxlaw-2811	63	27	in	in	ADP
taxlaw-2811	63	28	the	the	DET
taxlaw-2811	63	29	sarbanes	sarbanes	PROPN
taxlaw-2811	63	30	-	-	PUNCT
taxlaw-2811	63	31	oxley	oxley	ADJ
taxlaw-2811	63	32	act	act	NOUN
taxlaw-2811	63	33	of	of	ADP
taxlaw-2811	63	34	2002	2002	NUM
taxlaw-2811	63	35	(	(	PUNCT
taxlaw-2811	63	36	“	"	PUNCT
taxlaw-2811	63	37	sox	sox	X
taxlaw-2811	63	38	”	"	PUNCT
taxlaw-2811	63	39	)	)	PUNCT
taxlaw-2811	63	40	on	on	ADP
taxlaw-2811	63	41	backdating	backdating	NOUN
taxlaw-2811	63	42	activities	activity	NOUN
taxlaw-2811	63	43	.	.	PUNCT
taxlaw-2811	64	1	wu	wu	PROPN
taxlaw-2811	64	2	,	,	PUNCT
taxlaw-2811	64	3	supra	supra	PROPN
taxlaw-2811	64	4	note	note	PROPN
taxlaw-2811	64	5	6	6	NUM
taxlaw-2811	64	6	,	,	PUNCT
taxlaw-2811	64	7	at	at	ADP
taxlaw-2811	64	8	5	5	NUM
taxlaw-2811	64	9	-	-	SYM
taxlaw-2811	64	10	6	6	NUM
taxlaw-2811	64	11	.	.	PUNCT
taxlaw-2811	65	1	other	other	ADJ
taxlaw-2811	65	2	scholars	scholar	NOUN
taxlaw-2811	65	3	question	question	VERB
taxlaw-2811	65	4	the	the	DET
taxlaw-2811	65	5	effectiveness	effectiveness	NOUN
taxlaw-2811	65	6	of	of	ADP
taxlaw-2811	65	7	enforcement	enforcement	NOUN
taxlaw-2811	65	8	in	in	ADP
taxlaw-2811	65	9	curbing	curb	VERB
taxlaw-2811	65	10	backdating	backdating	NOUN
taxlaw-2811	65	11	since	since	SCONJ
taxlaw-2811	65	12	only	only	ADV
taxlaw-2811	65	13	about	about	ADV
taxlaw-2811	65	14	140	140	NUM
taxlaw-2811	65	15	companies	company	NOUN
taxlaw-2811	65	16	in	in	ADP
taxlaw-2811	65	17	the	the	DET
taxlaw-2811	65	18	united	united	PROPN
taxlaw-2811	65	19	states	states	PROPN
taxlaw-2811	65	20	are	be	AUX
taxlaw-2811	65	21	under	under	ADP
taxlaw-2811	65	22	federal	federal	ADJ
taxlaw-2811	65	23	investigation	investigation	NOUN
taxlaw-2811	65	24	,	,	PUNCT
taxlaw-2811	65	25	yet	yet	CCONJ
taxlaw-2811	65	26	empirical	empirical	ADJ
taxlaw-2811	65	27	research	research	NOUN
taxlaw-2811	65	28	indicates	indicate	VERB
taxlaw-2811	65	29	that	that	SCONJ
taxlaw-2811	65	30	the	the	DET
taxlaw-2811	65	31	number	number	NOUN
taxlaw-2811	65	32	of	of	ADP
taxlaw-2811	65	33	companies	company	NOUN
taxlaw-2811	65	34	that	that	PRON
taxlaw-2811	65	35	have	have	AUX
taxlaw-2811	65	36	backdated	backdate	VERB
taxlaw-2811	65	37	options	option	NOUN
taxlaw-2811	65	38	are	be	AUX
taxlaw-2811	65	39	in	in	ADP
taxlaw-2811	65	40	the	the	DET
taxlaw-2811	65	41	thousands	thousand	NOUN
taxlaw-2811	65	42	.	.	PUNCT
taxlaw-2811	66	1	see	see	VERB
taxlaw-2811	66	2	james	james	PROPN
taxlaw-2811	66	3	bickley	bickley	PROPN
taxlaw-2811	66	4	&	&	CCONJ
taxlaw-2811	66	5	gary	gary	PROPN
taxlaw-2811	66	6	shorter	shorter	PROPN
taxlaw-2811	66	7	,	,	PUNCT
taxlaw-2811	66	8	stock	stock	NOUN
taxlaw-2811	66	9	options	option	NOUN
taxlaw-2811	66	10	:	:	PUNCT
taxlaw-2811	66	11	the	the	DET
taxlaw-2811	66	12	backdating	backdating	NOUN
taxlaw-2811	66	13	issues	issue	NOUN
taxlaw-2811	66	14	,	,	PUNCT
taxlaw-2811	66	15	tax	tax	NOUN
taxlaw-2811	66	16	notes	note	NOUN
taxlaw-2811	66	17	today	today	NOUN
taxlaw-2811	66	18	,	,	PUNCT
taxlaw-2811	66	19	march	march	PROPN
taxlaw-2811	66	20	23	23	NUM
taxlaw-2811	66	21	,	,	PUNCT
taxlaw-2811	66	22	2007	2007	NUM
taxlaw-2811	66	23	,	,	PUNCT
taxlaw-2811	66	24	lexis	lexis	X
taxlaw-2811	66	25	2007	2007	NUM
taxlaw-2811	66	26	tnt	tnt	PROPN
taxlaw-2811	66	27	57	57	NUM
taxlaw-2811	66	28	-	-	SYM
taxlaw-2811	66	29	17	17	NUM
taxlaw-2811	66	30	,	,	PUNCT
taxlaw-2811	66	31	at	at	ADP
taxlaw-2811	66	32	16	16	NUM
taxlaw-2811	66	33	.	.	PUNCT
taxlaw-2811	67	1	in	in	ADP
taxlaw-2811	67	2	addition	addition	NOUN
taxlaw-2811	67	3	,	,	PUNCT
taxlaw-2811	67	4	edelson	edelson	NOUN
taxlaw-2811	67	5	and	and	CCONJ
taxlaw-2811	67	6	whisenant	whisenant	PROPN
taxlaw-2811	67	7	review	review	VERB
taxlaw-2811	67	8	a	a	DET
taxlaw-2811	67	9	sample	sample	NOUN
taxlaw-2811	67	10	of	of	ADP
taxlaw-2811	67	11	companies	company	NOUN
taxlaw-2811	67	12	and	and	CCONJ
taxlaw-2811	67	13	suggest	suggest	VERB
taxlaw-2811	67	14	that	that	SCONJ
taxlaw-2811	67	15	,	,	PUNCT
taxlaw-2811	67	16	based	base	VERB
taxlaw-2811	67	17	on	on	ADP
taxlaw-2811	67	18	this	this	DET
taxlaw-2811	67	19	sample	sample	NOUN
taxlaw-2811	67	20	,	,	PUNCT
taxlaw-2811	67	21	over	over	ADP
taxlaw-2811	67	22	500	500	NUM
taxlaw-2811	67	23	companies	company	NOUN
taxlaw-2811	67	24	engaging	engage	VERB
taxlaw-2811	67	25	in	in	ADP
taxlaw-2811	67	26	stock	stock	NOUN
taxlaw-2811	67	27	option	option	NOUN
taxlaw-2811	67	28	award	award	NOUN
taxlaw-2811	67	29	practices	practice	NOUN
taxlaw-2811	67	30	consistent	consistent	ADJ
taxlaw-2811	67	31	with	with	ADP
taxlaw-2811	67	32	backdating	backdating	NOUN
taxlaw-2811	67	33	remain	remain	VERB
taxlaw-2811	67	34	undetected	undetected	ADJ
taxlaw-2811	67	35	.	.	PUNCT
taxlaw-2811	68	1	rick	rick	PROPN
taxlaw-2811	68	2	edelson	edelson	PROPN
taxlaw-2811	68	3	&	&	CCONJ
taxlaw-2811	68	4	scott	scott	PROPN
taxlaw-2811	68	5	whisenant	whisenant	PROPN
taxlaw-2811	68	6	,	,	PUNCT
taxlaw-2811	68	7	a	a	DET
taxlaw-2811	68	8	study	study	NOUN
taxlaw-2811	68	9	of	of	ADP
taxlaw-2811	68	10	companies	company	NOUN
taxlaw-2811	68	11	with	with	ADP
taxlaw-2811	68	12	abnormally	abnormally	ADV
taxlaw-2811	68	13	favourable	favourable	ADJ
taxlaw-2811	68	14	patterns	pattern	NOUN
taxlaw-2811	68	15	of	of	ADP
taxlaw-2811	68	16	executive	executive	ADJ
taxlaw-2811	68	17	stock	stock	NOUN
taxlaw-2811	68	18	option	option	NOUN
taxlaw-2811	68	19	grant	grant	NOUN
taxlaw-2811	68	20	timing	time	VERB
taxlaw-2811	68	21	20	20	NUM
taxlaw-2811	68	22	(	(	PUNCT
taxlaw-2811	68	23	social	social	ADJ
taxlaw-2811	68	24	science	science	NOUN
taxlaw-2811	68	25	research	research	NOUN
taxlaw-2811	68	26	network	network	NOUN
taxlaw-2811	68	27	,	,	PUNCT
taxlaw-2811	68	28	working	working	NOUN
taxlaw-2811	68	29	paper	paper	NOUN
taxlaw-2811	68	30	,	,	PUNCT
taxlaw-2811	68	31	2009	2009	NUM
taxlaw-2811	68	32	)	)	PUNCT
taxlaw-2811	68	33	.	.	PUNCT
taxlaw-2811	69	1	see	see	VERB
taxlaw-2811	69	2	infra	infra	NOUN
taxlaw-2811	69	3	note	note	VERB
taxlaw-2811	69	4	65	65	NUM
taxlaw-2811	69	5	for	for	ADP
taxlaw-2811	69	6	further	further	ADJ
taxlaw-2811	69	7	discussion	discussion	NOUN
taxlaw-2811	69	8	of	of	ADP
taxlaw-2811	69	9	enforcement	enforcement	NOUN
taxlaw-2811	69	10	.	.	PUNCT
taxlaw-2811	70	1	in	in	ADP
taxlaw-2811	70	2	the	the	DET
taxlaw-2811	70	3	united	united	PROPN
taxlaw-2811	70	4	states	states	PROPN
taxlaw-2811	70	5	,	,	PUNCT
taxlaw-2811	70	6	the	the	DET
taxlaw-2811	70	7	sec	sec	PROPN
taxlaw-2811	70	8	reporting	reporting	NOUN
taxlaw-2811	70	9	regulations	regulation	NOUN
taxlaw-2811	70	10	were	be	AUX
taxlaw-2811	70	11	changed	change	VERB
taxlaw-2811	70	12	in	in	ADP
taxlaw-2811	70	13	2002	2002	NUM
taxlaw-2811	70	14	to	to	PART
taxlaw-2811	70	15	reduce	reduce	VERB
taxlaw-2811	70	16	the	the	DET
taxlaw-2811	70	17	reporting	reporting	NOUN
taxlaw-2811	70	18	period	period	NOUN
taxlaw-2811	70	19	for	for	ADP
taxlaw-2811	70	20	stock	stock	NOUN
taxlaw-2811	70	21	option	option	NOUN
taxlaw-2811	70	22	grants	grant	NOUN
taxlaw-2811	70	23	to	to	ADP
taxlaw-2811	70	24	two	two	NUM
taxlaw-2811	70	25	days	day	NOUN
taxlaw-2811	70	26	.	.	PUNCT
taxlaw-2811	71	1	sarbanes	sarbanes	PROPN
taxlaw-2811	71	2	oxley	oxley	PROPN
taxlaw-2811	71	3	act	act	PROPN
taxlaw-2811	71	4	of	of	ADP
taxlaw-2811	71	5	2002	2002	NUM
taxlaw-2811	71	6	,	,	PUNCT
taxlaw-2811	71	7	pub	pub	NOUN
taxlaw-2811	71	8	.	.	PUNCT
taxlaw-2811	72	1	l.	l.	PROPN
taxlaw-2811	72	2	no	no	INTJ
taxlaw-2811	72	3	.	.	PUNCT
taxlaw-2811	73	1	107	107	NUM
taxlaw-2811	73	2	-	-	SYM
taxlaw-2811	73	3	204	204	NUM
taxlaw-2811	73	4	,	,	PUNCT
taxlaw-2811	73	5	116	116	NUM
taxlaw-2811	73	6	stat	stat	NOUN
taxlaw-2811	73	7	.	.	PUNCT
taxlaw-2811	74	1	745	745	NUM
taxlaw-2811	74	2	,	,	PUNCT
taxlaw-2811	74	3	§	§	PROPN
taxlaw-2811	74	4	403	403	NUM
taxlaw-2811	74	5	,	,	PUNCT
taxlaw-2811	74	6	788	788	NUM
taxlaw-2811	74	7	-	-	SYM
taxlaw-2811	74	8	89	89	NUM
taxlaw-2811	74	9	.	.	PUNCT
taxlaw-2811	75	1	heron	heron	NOUN
taxlaw-2811	75	2	and	and	CCONJ
taxlaw-2811	75	3	lie	lie	VERB
taxlaw-2811	75	4	show	show	VERB
taxlaw-2811	75	5	that	that	SCONJ
taxlaw-2811	75	6	with	with	ADP
taxlaw-2811	75	7	the	the	DET
taxlaw-2811	75	8	introduction	introduction	NOUN
taxlaw-2811	75	9	of	of	ADP
taxlaw-2811	75	10	this	this	DET
taxlaw-2811	75	11	new	new	ADJ
taxlaw-2811	75	12	two	two	NUM
taxlaw-2811	75	13	-	-	PUNCT
taxlaw-2811	75	14	day	day	NOUN
taxlaw-2811	75	15	reporting	reporting	NOUN
taxlaw-2811	75	16	period	period	NOUN
taxlaw-2811	75	17	,	,	PUNCT
taxlaw-2811	75	18	the	the	DET
taxlaw-2811	75	19	return	return	NOUN
taxlaw-2811	75	20	pattern	pattern	NOUN
taxlaw-2811	75	21	associated	associate	VERB
taxlaw-2811	75	22	with	with	ADP
taxlaw-2811	75	23	backdating	backdating	NOUN
taxlaw-2811	75	24	is	be	AUX
taxlaw-2811	75	25	much	much	ADV
taxlaw-2811	75	26	weaker	weak	ADJ
taxlaw-2811	75	27	.	.	PUNCT
taxlaw-2811	76	1	randall	randall	PROPN
taxlaw-2811	76	2	a.	a.	PROPN
taxlaw-2811	76	3	heron	heron	PROPN
taxlaw-2811	76	4	&	&	CCONJ
taxlaw-2811	76	5	erik	erik	PROPN
taxlaw-2811	76	6	lie	lie	PROPN
taxlaw-2811	76	7	,	,	PUNCT
taxlaw-2811	76	8	does	do	AUX
taxlaw-2811	76	9	backdating	backdating	NOUN
taxlaw-2811	76	10	explain	explain	VERB
taxlaw-2811	76	11	the	the	DET
taxlaw-2811	76	12	stock	stock	NOUN
taxlaw-2811	76	13	price	price	NOUN
taxlaw-2811	76	14	pattern	pattern	NOUN
taxlaw-2811	76	15	around	around	ADP
taxlaw-2811	76	16	executive	executive	ADJ
taxlaw-2811	76	17	stock	stock	NOUN
taxlaw-2811	76	18	option	option	NOUN
taxlaw-2811	76	19	grants	grant	NOUN
taxlaw-2811	76	20	?	?	PUNCT
taxlaw-2811	77	1	83	83	NUM
taxlaw-2811	77	2	j.	j.	PROPN
taxlaw-2811	77	3	fin	fin	PROPN
taxlaw-2811	77	4	.	.	PUNCT
taxlaw-2811	77	5	econ	econ	PROPN
taxlaw-2811	77	6	.	.	PUNCT
taxlaw-2811	78	1	271	271	NUM
taxlaw-2811	78	2	,	,	PUNCT
taxlaw-2811	78	3	273	273	NUM
taxlaw-2811	78	4	(	(	PUNCT
taxlaw-2811	78	5	2007	2007	NUM
taxlaw-2811	78	6	)	)	PUNCT
taxlaw-2811	78	7	.	.	PUNCT
taxlaw-2811	79	1	in	in	ADP
taxlaw-2811	79	2	a	a	DET
taxlaw-2811	79	3	later	later	ADJ
taxlaw-2811	79	4	study	study	NOUN
taxlaw-2811	79	5	,	,	PUNCT
taxlaw-2811	79	6	heron	heron	NOUN
taxlaw-2811	79	7	and	and	CCONJ
taxlaw-2811	79	8	lie	lie	VERB
taxlaw-2811	79	9	show	show	VERB
taxlaw-2811	79	10	the	the	DET
taxlaw-2811	79	11	percentage	percentage	NOUN
taxlaw-2811	79	12	of	of	ADP
taxlaw-2811	79	13	unscheduled	unscheduled	ADJ
taxlaw-2811	79	14	grants	grant	NOUN
taxlaw-2811	79	15	backdated	backdate	VERB
taxlaw-2811	79	16	or	or	CCONJ
taxlaw-2811	79	17	manipulated	manipulate	VERB
taxlaw-2811	79	18	fell	fall	VERB
taxlaw-2811	79	19	dramatically	dramatically	ADV
taxlaw-2811	79	20	following	follow	VERB
taxlaw-2811	79	21	the	the	DET
taxlaw-2811	79	22	introduction	introduction	NOUN
taxlaw-2811	79	23	of	of	ADP
taxlaw-2811	79	24	the	the	DET
taxlaw-2811	79	25	two	two	NUM
taxlaw-2811	79	26	-	-	PUNCT
taxlaw-2811	79	27	day	day	NOUN
taxlaw-2811	79	28	rule	rule	NOUN
taxlaw-2811	79	29	.	.	PUNCT
taxlaw-2811	80	1	heron	heron	PROPN
taxlaw-2811	80	2	&	&	CCONJ
taxlaw-2811	80	3	lie	lie	PROPN
taxlaw-2811	80	4	,	,	PUNCT
taxlaw-2811	80	5	supra	supra	PROPN
taxlaw-2811	80	6	note	note	PROPN
taxlaw-2811	80	7	1	1	NUM
taxlaw-2811	80	8	,	,	PUNCT
taxlaw-2811	80	9	at	at	ADP
taxlaw-2811	80	10	514	514	NUM
taxlaw-2811	80	11	.	.	PUNCT
taxlaw-2811	81	1	both	both	DET
taxlaw-2811	81	2	studies	study	NOUN
taxlaw-2811	81	3	note	note	VERB
taxlaw-2811	81	4	,	,	PUNCT
taxlaw-2811	81	5	however	however	ADV
taxlaw-2811	81	6	,	,	PUNCT
taxlaw-2811	81	7	that	that	SCONJ
taxlaw-2811	81	8	late	late	ADJ
taxlaw-2811	81	9	filings	filing	NOUN
taxlaw-2811	81	10	continue	continue	VERB
taxlaw-2811	81	11	to	to	PART
taxlaw-2811	81	12	show	show	VERB
taxlaw-2811	81	13	a	a	DET
taxlaw-2811	81	14	strong	strong	ADJ
taxlaw-2811	81	15	return	return	NOUN
taxlaw-2811	81	16	pattern	pattern	NOUN
taxlaw-2811	81	17	consistent	consistent	ADJ
taxlaw-2811	81	18	with	with	ADP
taxlaw-2811	81	19	backdating	backdating	NOUN
taxlaw-2811	81	20	,	,	PUNCT
taxlaw-2811	81	21	leading	lead	VERB
taxlaw-2811	81	22	these	these	DET
taxlaw-2811	81	23	authors	author	NOUN
taxlaw-2811	81	24	to	to	PART
taxlaw-2811	81	25	conclude	conclude	VERB
taxlaw-2811	81	26	that	that	SCONJ
taxlaw-2811	81	27	the	the	DET
taxlaw-2811	81	28	efficacy	efficacy	NOUN
taxlaw-2811	81	29	of	of	ADP
taxlaw-2811	81	30	reporting	reporting	NOUN
taxlaw-2811	81	31	requirements	requirement	NOUN
taxlaw-2811	81	32	requires	require	VERB
taxlaw-2811	81	33	not	not	PART
taxlaw-2811	81	34	only	only	ADV
taxlaw-2811	81	35	that	that	SCONJ
taxlaw-2811	81	36	grant	grant	PROPN
taxlaw-2811	81	37	award	award	NOUN
taxlaw-2811	81	38	disclosures	disclosure	NOUN
taxlaw-2811	81	39	be	be	AUX
taxlaw-2811	81	40	filed	file	VERB
taxlaw-2811	81	41	on	on	ADP
taxlaw-2811	81	42	time	time	NOUN
taxlaw-2811	81	43	but	but	CCONJ
taxlaw-2811	81	44	be	be	AUX
taxlaw-2811	81	45	filed	file	VERB
taxlaw-2811	81	46	at	at	ADV
taxlaw-2811	81	47	all	all	ADV
taxlaw-2811	81	48	.	.	PUNCT
taxlaw-2811	82	1	heron	heron	PROPN
taxlaw-2811	82	2	&	&	CCONJ
taxlaw-2811	82	3	lie	lie	PROPN
taxlaw-2811	82	4	,	,	PUNCT
taxlaw-2811	82	5	supra	supra	PROPN
taxlaw-2811	82	6	note	note	PROPN
taxlaw-2811	82	7	8	8	NUM
taxlaw-2811	82	8	,	,	PUNCT
taxlaw-2811	82	9	at	at	ADP
taxlaw-2811	82	10	294	294	NUM
taxlaw-2811	82	11	;	;	PUNCT
taxlaw-2811	82	12	heron	heron	PROPN
taxlaw-2811	82	13	&	&	CCONJ
taxlaw-2811	82	14	lie	lie	PROPN
taxlaw-2811	82	15	,	,	PUNCT
taxlaw-2811	82	16	supra	supra	PROPN
taxlaw-2811	82	17	note	note	NOUN
taxlaw-2811	82	18	1	1	NUM
taxlaw-2811	82	19	,	,	PUNCT
taxlaw-2811	82	20	at	at	ADP
taxlaw-2811	82	21	524	524	NUM
taxlaw-2811	82	22	.	.	PUNCT
taxlaw-2811	83	1	despite	despite	SCONJ
taxlaw-2811	83	2	simplified	simplified	ADJ
taxlaw-2811	83	3	filing	filing	NOUN
taxlaw-2811	83	4	regimes	regime	NOUN
taxlaw-2811	83	5	,	,	PUNCT
taxlaw-2811	83	6	lax	lax	ADJ
taxlaw-2811	83	7	enforcement	enforcement	NOUN
taxlaw-2811	83	8	of	of	ADP
taxlaw-2811	83	9	the	the	DET
taxlaw-2811	83	10	filing	filing	NOUN
taxlaw-2811	83	11	rules	rule	NOUN
taxlaw-2811	83	12	translates	translate	VERB
taxlaw-2811	83	13	into	into	ADP
taxlaw-2811	83	14	a	a	DET
taxlaw-2811	83	15	not	not	PART
taxlaw-2811	83	16	insignificant	insignificant	ADJ
taxlaw-2811	83	17	number	number	NOUN
taxlaw-2811	83	18	of	of	ADP
taxlaw-2811	83	19	insider	insider	NOUN
taxlaw-2811	83	20	reports	report	NOUN
taxlaw-2811	83	21	being	be	AUX
taxlaw-2811	83	22	filed	file	VERB
taxlaw-2811	83	23	late	late	ADV
taxlaw-2811	83	24	or	or	CCONJ
taxlaw-2811	83	25	not	not	PART
taxlaw-2811	83	26	at	at	ADV
taxlaw-2811	83	27	all	all	ADV
taxlaw-2811	83	28	.	.	PUNCT
taxlaw-2811	84	1	see	see	VERB
taxlaw-2811	84	2	bickley	bickley	PROPN
taxlaw-2811	84	3	&	&	CCONJ
taxlaw-2811	84	4	shorter	short	ADJ
taxlaw-2811	84	5	supra	supra	NOUN
taxlaw-2811	84	6	,	,	PUNCT
taxlaw-2811	84	7	at	at	ADP
taxlaw-2811	84	8	16	16	NUM
taxlaw-2811	84	9	;	;	PUNCT
taxlaw-2811	84	10	lara	lara	PROPN
taxlaw-2811	84	11	e.	e.	PROPN
taxlaw-2811	84	12	muller	muller	PROPN
taxlaw-2811	84	13	,	,	PUNCT
taxlaw-2811	84	14	stock	stock	NOUN
taxlaw-2811	84	15	option	option	NOUN
taxlaw-2811	84	16	backdating	backdating	NOUN
taxlaw-2811	84	17	:	:	PUNCT
taxlaw-2811	84	18	is	be	AUX
taxlaw-2811	84	19	the	the	DET
taxlaw-2811	84	20	government	government	NOUN
taxlaw-2811	84	21	’s	’s	PART
taxlaw-2811	84	22	response	response	NOUN
taxlaw-2811	84	23	enough	enough	ADV
taxlaw-2811	84	24	to	to	PART
taxlaw-2811	84	25	eliminate	eliminate	VERB
taxlaw-2811	84	26	the	the	DET
taxlaw-2811	84	27	problem	problem	NOUN
taxlaw-2811	84	28	or	or	CCONJ
taxlaw-2811	84	29	is	be	AUX
taxlaw-2811	84	30	it	it	PRON
taxlaw-2811	84	31	still	still	ADV
taxlaw-2811	84	32	a	a	DET
taxlaw-2811	84	33	work	work	NOUN
taxlaw-2811	84	34	in	in	ADP
taxlaw-2811	84	35	progress	progress	NOUN
taxlaw-2811	84	36	?	?	PUNCT
taxlaw-2811	85	1	51	51	NUM
taxlaw-2811	85	2	santa	santa	PROPN
taxlaw-2811	85	3	clara	clara	PROPN
taxlaw-2811	85	4	l.	l.	PROPN
taxlaw-2811	85	5	rev	rev	PROPN
taxlaw-2811	85	6	.	.	PROPN
taxlaw-2811	85	7	331	331	NUM
taxlaw-2811	85	8	,	,	PUNCT
taxlaw-2811	85	9	349	349	NUM
taxlaw-2811	85	10	-	-	SYM
taxlaw-2811	85	11	50	50	NUM
taxlaw-2811	85	12	(	(	PUNCT
taxlaw-2811	85	13	2011	2011	NUM
taxlaw-2811	85	14	)	)	PUNCT
taxlaw-2811	85	15	.	.	PUNCT
taxlaw-2811	86	1	9	9	NUM
taxlaw-2811	86	2	on	on	ADP
taxlaw-2811	86	3	the	the	DET
taxlaw-2811	86	4	supply	supply	NOUN
taxlaw-2811	86	5	side	side	NOUN
taxlaw-2811	86	6	,	,	PUNCT
taxlaw-2811	86	7	a	a	DET
taxlaw-2811	86	8	frequently	frequently	ADV
taxlaw-2811	86	9	cited	cite	VERB
taxlaw-2811	86	10	driver	driver	NOUN
taxlaw-2811	86	11	of	of	ADP
taxlaw-2811	86	12	both	both	CCONJ
taxlaw-2811	86	13	the	the	DET
taxlaw-2811	86	14	use	use	NOUN
taxlaw-2811	86	15	of	of	ADP
taxlaw-2811	86	16	stock	stock	NOUN
taxlaw-2811	86	17	options	option	NOUN
taxlaw-2811	86	18	in	in	ADP
taxlaw-2811	86	19	compensation	compensation	NOUN
taxlaw-2811	86	20	packages	package	NOUN
taxlaw-2811	86	21	and	and	CCONJ
taxlaw-2811	86	22	backdating	backdating	NOUN
taxlaw-2811	86	23	in	in	ADP
taxlaw-2811	86	24	the	the	DET
taxlaw-2811	86	25	united	united	PROPN
taxlaw-2811	86	26	states	states	PROPN
taxlaw-2811	86	27	is	be	AUX
taxlaw-2811	86	28	the	the	DET
taxlaw-2811	86	29	corporate	corporate	ADJ
taxlaw-2811	86	30	tax	tax	NOUN
taxlaw-2811	86	31	treatment	treatment	NOUN
taxlaw-2811	86	32	of	of	ADP
taxlaw-2811	86	33	non	non	ADJ
taxlaw-2811	86	34	-	-	ADJ
taxlaw-2811	86	35	qualified	qualified	ADJ
taxlaw-2811	86	36	stock	stock	NOUN
taxlaw-2811	86	37	options	option	NOUN
taxlaw-2811	86	38	(	(	PUNCT
taxlaw-2811	86	39	“	"	PUNCT
taxlaw-2811	86	40	nsos	nsos	X
taxlaw-2811	86	41	”	"	PUNCT
taxlaw-2811	86	42	)	)	PUNCT
taxlaw-2811	86	43	,	,	PUNCT
taxlaw-2811	86	44	which	which	PRON
taxlaw-2811	86	45	permits	permit	VERB
taxlaw-2811	86	46	corporations	corporation	NOUN
taxlaw-2811	86	47	to	to	PART
taxlaw-2811	86	48	deduct	deduct	VERB
taxlaw-2811	86	49	nsos	nsos	NOUN
taxlaw-2811	86	50	for	for	ADP
taxlaw-2811	86	51	tax	tax	NOUN
taxlaw-2811	86	52	purposes	purpose	NOUN
taxlaw-2811	86	53	.	.	PUNCT
taxlaw-2811	87	1	while	while	SCONJ
taxlaw-2811	87	2	on	on	ADP
taxlaw-2811	87	3	the	the	DET
taxlaw-2811	87	4	surface	surface	NOUN
taxlaw-2811	87	5	this	this	DET
taxlaw-2811	87	6	argument	argument	NOUN
taxlaw-2811	87	7	has	have	VERB
taxlaw-2811	87	8	some	some	DET
taxlaw-2811	87	9	merit	merit	NOUN
taxlaw-2811	87	10	,	,	PUNCT
taxlaw-2811	87	11	particularly	particularly	ADV
taxlaw-2811	87	12	when	when	SCONJ
taxlaw-2811	87	13	considered	consider	VERB
taxlaw-2811	87	14	within	within	ADP
taxlaw-2811	87	15	the	the	DET
taxlaw-2811	87	16	framework	framework	NOUN
taxlaw-2811	87	17	of	of	ADP
taxlaw-2811	87	18	tax	tax	NOUN
taxlaw-2811	87	19	shelters	shelter	NOUN
taxlaw-2811	87	20	(	(	PUNCT
taxlaw-2811	87	21	which	which	PRON
taxlaw-2811	87	22	,	,	PUNCT
taxlaw-2811	87	23	according	accord	VERB
taxlaw-2811	87	24	to	to	ADP
taxlaw-2811	87	25	michael	michael	PROPN
taxlaw-2811	87	26	graetz	graetz	PROPN
taxlaw-2811	87	27	,	,	PUNCT
taxlaw-2811	87	28	“	"	PUNCT
taxlaw-2811	87	29	are	be	AUX
taxlaw-2811	87	30	deals	deal	NOUN
taxlaw-2811	87	31	done	do	VERB
taxlaw-2811	87	32	by	by	ADP
taxlaw-2811	87	33	very	very	ADV
taxlaw-2811	87	34	smart	smart	ADJ
taxlaw-2811	87	35	people	people	NOUN
taxlaw-2811	87	36	that	that	SCONJ
taxlaw-2811	87	37	,	,	PUNCT
taxlaw-2811	87	38	absent	absent	ADJ
taxlaw-2811	87	39	tax	tax	NOUN
taxlaw-2811	87	40	considerations	consideration	NOUN
taxlaw-2811	87	41	,	,	PUNCT
taxlaw-2811	87	42	would	would	AUX
taxlaw-2811	87	43	be	be	AUX
taxlaw-2811	87	44	very	very	ADV
taxlaw-2811	87	45	stupid	stupid	ADJ
taxlaw-2811	87	46	”	"	PUNCT
taxlaw-2811	87	47	)	)	PUNCT
taxlaw-2811	87	48	,	,	PUNCT
taxlaw-2811	87	49	recent	recent	ADJ
taxlaw-2811	87	50	evidence	evidence	NOUN
taxlaw-2811	87	51	suggests	suggest	VERB
taxlaw-2811	87	52	that	that	SCONJ
taxlaw-2811	87	53	the	the	DET
taxlaw-2811	87	54	corporate	corporate	ADJ
taxlaw-2811	87	55	tax	tax	NOUN
taxlaw-2811	87	56	treatment	treatment	NOUN
taxlaw-2811	87	57	of	of	ADP
taxlaw-2811	87	58	nsos	nsos	NOUN
taxlaw-2811	87	59	was	be	AUX
taxlaw-2811	87	60	likely	likely	ADJ
taxlaw-2811	87	61	not	not	PART
taxlaw-2811	87	62	a	a	DET
taxlaw-2811	87	63	cause	cause	NOUN
taxlaw-2811	87	64	of	of	ADP
taxlaw-2811	87	65	backdating	backdating	NOUN
taxlaw-2811	87	66	since	since	SCONJ
taxlaw-2811	87	67	options	option	NOUN
taxlaw-2811	87	68	in	in	ADP
taxlaw-2811	87	69	general	general	ADJ
taxlaw-2811	87	70	,	,	PUNCT
taxlaw-2811	87	71	and	and	CCONJ
taxlaw-2811	87	72	backdated	backdated	ADJ
taxlaw-2811	87	73	options	option	NOUN
taxlaw-2811	87	74	specifically	specifically	ADV
taxlaw-2811	87	75	,	,	PUNCT
taxlaw-2811	87	76	tend	tend	VERB
taxlaw-2811	87	77	to	to	PART
taxlaw-2811	87	78	be	be	AUX
taxlaw-2811	87	79	granted	grant	VERB
taxlaw-2811	87	80	by	by	ADP
taxlaw-2811	87	81	companies	company	NOUN
taxlaw-2811	87	82	with	with	ADP
taxlaw-2811	87	83	low	low	ADJ
taxlaw-2811	87	84	profitability	profitability	NOUN
taxlaw-2811	87	85	and	and	CCONJ
taxlaw-2811	87	86	little	little	ADJ
taxlaw-2811	87	87	evidence	evidence	NOUN
taxlaw-2811	87	88	of	of	ADP
taxlaw-2811	87	89	tax	tax	NOUN
taxlaw-2811	87	90	sheltering	shelter	VERB
taxlaw-2811	87	91	behavior	behavior	NOUN
taxlaw-2811	87	92	.	.	PUNCT
taxlaw-2811	88	1	michael	michael	PROPN
taxlaw-2811	88	2	j.	j.	PROPN
taxlaw-2811	88	3	graetz	graetz	PROPN
taxlaw-2811	88	4	,	,	PUNCT
taxlaw-2811	88	5	tax	tax	NOUN
taxlaw-2811	88	6	reform	reform	NOUN
taxlaw-2811	88	7	unraveling	unravel	VERB
taxlaw-2811	88	8	,	,	PUNCT
taxlaw-2811	88	9	21	21	NUM
taxlaw-2811	88	10	j.	j.	PROPN
taxlaw-2811	88	11	econ	econ	PROPN
taxlaw-2811	88	12	.	.	PUNCT
taxlaw-2811	89	1	persp	persp	PROPN
taxlaw-2811	89	2	.	.	PUNCT
taxlaw-2811	90	1	148	148	NUM
taxlaw-2811	90	2	columbia	columbia	PROPN
taxlaw-2811	90	3	journal	journal	NOUN
taxlaw-2811	90	4	of	of	ADP
taxlaw-2811	90	5	tax	tax	NOUN
taxlaw-2811	90	6	law	law	NOUN
taxlaw-2811	90	7	[	[	X
taxlaw-2811	90	8	vol.3:144	vol.3:144	PROPN
taxlaw-2811	90	9	side	side	NOUN
taxlaw-2811	90	10	factors	factor	NOUN
taxlaw-2811	90	11	.	.	PUNCT
taxlaw-2811	91	1	while	while	SCONJ
taxlaw-2811	91	2	understanding	understand	VERB
taxlaw-2811	91	3	the	the	DET
taxlaw-2811	91	4	propensity	propensity	NOUN
taxlaw-2811	91	5	to	to	PART
taxlaw-2811	91	6	backdate	backdate	VERB
taxlaw-2811	91	7	undoubtedly	undoubtedly	ADV
taxlaw-2811	91	8	requires	require	VERB
taxlaw-2811	91	9	insight	insight	NOUN
taxlaw-2811	91	10	on	on	ADP
taxlaw-2811	91	11	the	the	DET
taxlaw-2811	91	12	supply	supply	NOUN
taxlaw-2811	91	13	side	side	NOUN
taxlaw-2811	91	14	factors	factor	NOUN
taxlaw-2811	91	15	to	to	ADP
taxlaw-2811	91	16	backdating	backdating	NOUN
taxlaw-2811	91	17	(	(	PUNCT
taxlaw-2811	91	18	as	as	SCONJ
taxlaw-2811	91	19	it	it	PRON
taxlaw-2811	91	20	is	be	AUX
taxlaw-2811	91	21	the	the	DET
taxlaw-2811	91	22	firms	firm	NOUN
taxlaw-2811	91	23	that	that	PRON
taxlaw-2811	91	24	ultimately	ultimately	ADV
taxlaw-2811	91	25	grant	grant	VERB
taxlaw-2811	91	26	executive	executive	ADJ
taxlaw-2811	91	27	stock	stock	NOUN
taxlaw-2811	91	28	options	option	NOUN
taxlaw-2811	91	29	)	)	PUNCT
taxlaw-2811	91	30	,	,	PUNCT
taxlaw-2811	91	31	without	without	ADP
taxlaw-2811	91	32	demand	demand	NOUN
taxlaw-2811	91	33	there	there	PRON
taxlaw-2811	91	34	would	would	AUX
taxlaw-2811	91	35	be	be	AUX
taxlaw-2811	91	36	no	no	DET
taxlaw-2811	91	37	supply	supply	NOUN
taxlaw-2811	91	38	.	.	PUNCT
taxlaw-2811	92	1	therefore	therefore	ADV
taxlaw-2811	92	2	understanding	understand	VERB
taxlaw-2811	92	3	the	the	DET
taxlaw-2811	92	4	drivers	driver	NOUN
taxlaw-2811	92	5	that	that	PRON
taxlaw-2811	92	6	influence	influence	NOUN
taxlaw-2811	92	7	demand	demand	NOUN
taxlaw-2811	92	8	is	be	AUX
taxlaw-2811	92	9	critical	critical	ADJ
taxlaw-2811	92	10	to	to	ADP
taxlaw-2811	92	11	understanding	understand	VERB
taxlaw-2811	92	12	the	the	DET
taxlaw-2811	92	13	whole	whole	ADJ
taxlaw-2811	92	14	story	story	NOUN
taxlaw-2811	92	15	behind	behind	ADP
taxlaw-2811	92	16	backdating	backdating	NOUN
taxlaw-2811	92	17	of	of	ADP
taxlaw-2811	92	18	executive	executive	ADJ
taxlaw-2811	92	19	stock	stock	NOUN
taxlaw-2811	92	20	options	option	NOUN
taxlaw-2811	92	21	.	.	PUNCT
taxlaw-2811	93	1	the	the	DET
taxlaw-2811	93	2	question	question	NOUN
taxlaw-2811	93	3	of	of	ADP
taxlaw-2811	93	4	demand	demand	NOUN
taxlaw-2811	93	5	requires	require	VERB
taxlaw-2811	93	6	consideration	consideration	NOUN
taxlaw-2811	93	7	of	of	ADP
taxlaw-2811	93	8	what	what	PRON
taxlaw-2811	93	9	an	an	DET
taxlaw-2811	93	10	executive	executive	NOUN
taxlaw-2811	93	11	receives	receive	VERB
taxlaw-2811	93	12	in	in	ADP
taxlaw-2811	93	13	monetary	monetary	ADJ
taxlaw-2811	93	14	value	value	NOUN
taxlaw-2811	93	15	from	from	ADP
taxlaw-2811	93	16	a	a	DET
taxlaw-2811	93	17	backdated	backdate	VERB
taxlaw-2811	93	18	option	option	NOUN
taxlaw-2811	93	19	(	(	PUNCT
taxlaw-2811	93	20	i.e.	i.e.	X
taxlaw-2811	93	21	,	,	PUNCT
taxlaw-2811	93	22	an	an	DET
taxlaw-2811	93	23	option	option	NOUN
taxlaw-2811	93	24	that	that	PRON
taxlaw-2811	93	25	appears	appear	VERB
taxlaw-2811	93	26	to	to	PART
taxlaw-2811	93	27	be	be	AUX
taxlaw-2811	93	28	an	an	DET
taxlaw-2811	93	29	at	at	ADP
taxlaw-2811	93	30	-	-	PUNCT
taxlaw-2811	93	31	themoney	themoney	NOUN
taxlaw-2811	93	32	option	option	NOUN
taxlaw-2811	93	33	with	with	ADP
taxlaw-2811	93	34	an	an	DET
taxlaw-2811	93	35	earlier	early	ADJ
taxlaw-2811	93	36	grant	grant	NOUN
taxlaw-2811	93	37	date	date	NOUN
taxlaw-2811	93	38	but	but	CCONJ
taxlaw-2811	93	39	is	be	AUX
taxlaw-2811	93	40	,	,	PUNCT
taxlaw-2811	93	41	in	in	ADP
taxlaw-2811	93	42	fact	fact	NOUN
taxlaw-2811	93	43	,	,	PUNCT
taxlaw-2811	93	44	in	in	ADP
taxlaw-2811	93	45	-	-	PUNCT
taxlaw-2811	93	46	the	the	DET
taxlaw-2811	93	47	-	-	PUNCT
taxlaw-2811	93	48	money	money	NOUN
taxlaw-2811	93	49	on	on	ADP
taxlaw-2811	93	50	the	the	DET
taxlaw-2811	93	51	actual	actual	ADJ
taxlaw-2811	93	52	grant	grant	NOUN
taxlaw-2811	93	53	date	date	NOUN
taxlaw-2811	93	54	)	)	PUNCT
taxlaw-2811	93	55	compared	compare	VERB
taxlaw-2811	93	56	to	to	ADP
taxlaw-2811	93	57	a	a	DET
taxlaw-2811	93	58	currently	currently	ADV
taxlaw-2811	93	59	dated	date	VERB
taxlaw-2811	93	60	at	at	ADP
taxlaw-2811	93	61	-	-	PUNCT
taxlaw-2811	93	62	the	the	DET
taxlaw-2811	93	63	-	-	PUNCT
taxlaw-2811	93	64	money	money	NOUN
taxlaw-2811	93	65	option	option	NOUN
taxlaw-2811	93	66	.	.	PUNCT
taxlaw-2811	94	1	there	there	PRON
taxlaw-2811	94	2	are	be	VERB
taxlaw-2811	94	3	two	two	NUM
taxlaw-2811	94	4	different	different	ADJ
taxlaw-2811	94	5	points	point	NOUN
taxlaw-2811	94	6	in	in	ADP
taxlaw-2811	94	7	time	time	NOUN
taxlaw-2811	94	8	at	at	ADP
taxlaw-2811	94	9	which	which	PRON
taxlaw-2811	94	10	this	this	DET
taxlaw-2811	94	11	value	value	NOUN
taxlaw-2811	94	12	can	can	AUX
taxlaw-2811	94	13	be	be	AUX
taxlaw-2811	94	14	considered	consider	VERB
taxlaw-2811	94	15	.	.	PUNCT
taxlaw-2811	95	1	the	the	DET
taxlaw-2811	95	2	first	first	ADJ
taxlaw-2811	95	3	point	point	NOUN
taxlaw-2811	95	4	in	in	ADP
taxlaw-2811	95	5	time	time	NOUN
taxlaw-2811	95	6	is	be	AUX
taxlaw-2811	95	7	the	the	DET
taxlaw-2811	95	8	grant	grant	NOUN
taxlaw-2811	95	9	date	date	NOUN
taxlaw-2811	95	10	.	.	PUNCT
taxlaw-2811	96	1	at	at	ADP
taxlaw-2811	96	2	that	that	DET
taxlaw-2811	96	3	time	time	NOUN
taxlaw-2811	96	4	,	,	PUNCT
taxlaw-2811	96	5	the	the	DET
taxlaw-2811	96	6	black	black	ADJ
taxlaw-2811	96	7	-	-	PUNCT
taxlaw-2811	96	8	scholes	schole	NOUN
taxlaw-2811	96	9	option	option	NOUN
taxlaw-2811	96	10	pricing	pricing	NOUN
taxlaw-2811	96	11	model	model	NOUN
taxlaw-2811	96	12	10	10	NUM
taxlaw-2811	96	13	(	(	PUNCT
taxlaw-2811	96	14	or	or	CCONJ
taxlaw-2811	96	15	a	a	DET
taxlaw-2811	96	16	variant	variant	NOUN
taxlaw-2811	96	17	of	of	ADP
taxlaw-2811	96	18	this	this	DET
taxlaw-2811	96	19	model	model	NOUN
taxlaw-2811	96	20	)	)	PUNCT
taxlaw-2811	96	21	could	could	AUX
taxlaw-2811	96	22	be	be	AUX
taxlaw-2811	96	23	used	use	VERB
taxlaw-2811	96	24	to	to	PART
taxlaw-2811	96	25	estimate	estimate	VERB
taxlaw-2811	96	26	the	the	DET
taxlaw-2811	96	27	monetary	monetary	ADJ
taxlaw-2811	96	28	value	value	NOUN
taxlaw-2811	96	29	that	that	PRON
taxlaw-2811	96	30	an	an	DET
taxlaw-2811	96	31	executive	executive	NOUN
taxlaw-2811	96	32	actually	actually	ADV
taxlaw-2811	96	33	receives	receive	VERB
taxlaw-2811	96	34	when	when	SCONJ
taxlaw-2811	96	35	granted	grant	VERB
taxlaw-2811	96	36	a	a	DET
taxlaw-2811	96	37	backdated	backdate	VERB
taxlaw-2811	96	38	stock	stock	NOUN
taxlaw-2811	96	39	option	option	NOUN
taxlaw-2811	96	40	.	.	PUNCT
taxlaw-2811	97	1	11	11	NUM
taxlaw-2811	97	2	however	however	ADV
taxlaw-2811	97	3	,	,	PUNCT
taxlaw-2811	97	4	regardless	regardless	ADV
taxlaw-2811	97	5	of	of	ADP
taxlaw-2811	97	6	the	the	DET
taxlaw-2811	97	7	black	black	ADJ
taxlaw-2811	97	8	-	-	PUNCT
taxlaw-2811	97	9	scholes	schole	NOUN
taxlaw-2811	97	10	value	value	NOUN
taxlaw-2811	97	11	of	of	ADP
taxlaw-2811	97	12	a	a	DET
taxlaw-2811	97	13	backdated	backdate	VERB
taxlaw-2811	97	14	option	option	NOUN
taxlaw-2811	97	15	(	(	PUNCT
taxlaw-2811	97	16	relative	relative	ADJ
taxlaw-2811	97	17	to	to	ADP
taxlaw-2811	97	18	an	an	DET
taxlaw-2811	97	19	at	at	ADP
taxlaw-2811	97	20	-	-	PUNCT
taxlaw-2811	97	21	the	the	DET
taxlaw-2811	97	22	-	-	PUNCT
taxlaw-2811	97	23	money	money	NOUN
taxlaw-2811	97	24	option	option	NOUN
taxlaw-2811	97	25	)	)	PUNCT
taxlaw-2811	97	26	at	at	ADP
taxlaw-2811	97	27	the	the	DET
taxlaw-2811	97	28	time	time	NOUN
taxlaw-2811	97	29	of	of	ADP
taxlaw-2811	97	30	receipt	receipt	NOUN
taxlaw-2811	97	31	,	,	PUNCT
taxlaw-2811	97	32	what	what	PRON
taxlaw-2811	97	33	is	be	AUX
taxlaw-2811	97	34	ultimately	ultimately	ADV
taxlaw-2811	97	35	of	of	ADP
taxlaw-2811	97	36	interest	interest	NOUN
taxlaw-2811	97	37	for	for	ADP
taxlaw-2811	97	38	executives	executive	NOUN
taxlaw-2811	97	39	is	be	AUX
taxlaw-2811	97	40	the	the	DET
taxlaw-2811	97	41	benefit	benefit	NOUN
taxlaw-2811	97	42	that	that	SCONJ
taxlaw-2811	97	43	backdating	backdating	NOUN
taxlaw-2811	97	44	provides	provide	VERB
taxlaw-2811	97	45	in	in	ADP
taxlaw-2811	97	46	monetary	monetary	ADJ
taxlaw-2811	97	47	value	value	NOUN
taxlaw-2811	97	48	,	,	PUNCT
taxlaw-2811	97	49	assuming	assume	VERB
taxlaw-2811	97	50	they	they	PRON
taxlaw-2811	97	51	eventually	eventually	ADV
taxlaw-2811	97	52	exercise	exercise	VERB
taxlaw-2811	97	53	the	the	DET
taxlaw-2811	97	54	options	option	NOUN
taxlaw-2811	97	55	.	.	PUNCT
taxlaw-2811	98	1	we	we	PRON
taxlaw-2811	98	2	therefore	therefore	ADV
taxlaw-2811	98	3	focus	focus	VERB
taxlaw-2811	98	4	on	on	ADP
taxlaw-2811	98	5	the	the	DET
taxlaw-2811	98	6	value	value	NOUN
taxlaw-2811	98	7	at	at	ADP
taxlaw-2811	98	8	exercise	exercise	NOUN
taxlaw-2811	98	9	(	(	PUNCT
taxlaw-2811	98	10	and	and	CCONJ
taxlaw-2811	98	11	eventual	eventual	ADJ
taxlaw-2811	98	12	sale	sale	NOUN
taxlaw-2811	98	13	of	of	ADP
taxlaw-2811	98	14	the	the	DET
taxlaw-2811	98	15	shares	share	NOUN
taxlaw-2811	98	16	)	)	PUNCT
taxlaw-2811	98	17	and	and	CCONJ
taxlaw-2811	98	18	demonstrate	demonstrate	VERB
taxlaw-2811	98	19	the	the	DET
taxlaw-2811	98	20	role	role	NOUN
taxlaw-2811	98	21	the	the	DET
taxlaw-2811	98	22	income	income	NOUN
taxlaw-2811	98	23	tax	tax	NOUN
taxlaw-2811	98	24	regime	regime	NOUN
taxlaw-2811	98	25	plays	play	VERB
taxlaw-2811	98	26	in	in	ADP
taxlaw-2811	98	27	determining	determine	VERB
taxlaw-2811	98	28	the	the	DET
taxlaw-2811	98	29	after	after	ADP
taxlaw-2811	98	30	-	-	PUNCT
taxlaw-2811	98	31	tax	tax	NOUN
taxlaw-2811	98	32	value	value	NOUN
taxlaw-2811	98	33	to	to	ADP
taxlaw-2811	98	34	the	the	DET
taxlaw-2811	98	35	executive	executive	NOUN
taxlaw-2811	98	36	.	.	PUNCT
taxlaw-2811	99	1	this	this	DET
taxlaw-2811	99	2	article	article	NOUN
taxlaw-2811	99	3	considers	consider	VERB
taxlaw-2811	99	4	in	in	ADP
taxlaw-2811	99	5	detail	detail	NOUN
taxlaw-2811	99	6	the	the	DET
taxlaw-2811	99	7	potential	potential	ADJ
taxlaw-2811	99	8	role	role	NOUN
taxlaw-2811	99	9	of	of	ADP
taxlaw-2811	99	10	personal	personal	ADJ
taxlaw-2811	99	11	income	income	NOUN
taxlaw-2811	99	12	taxation	taxation	NOUN
taxlaw-2811	99	13	in	in	ADP
taxlaw-2811	99	14	influencing	influence	VERB
taxlaw-2811	99	15	demand	demand	NOUN
taxlaw-2811	99	16	for	for	ADP
taxlaw-2811	99	17	backdated	backdated	ADJ
taxlaw-2811	99	18	options	option	NOUN
taxlaw-2811	99	19	in	in	ADP
taxlaw-2811	99	20	canada	canada	PROPN
taxlaw-2811	99	21	relative	relative	ADJ
taxlaw-2811	99	22	to	to	ADP
taxlaw-2811	99	23	the	the	DET
taxlaw-2811	99	24	united	united	PROPN
taxlaw-2811	99	25	states	states	PROPN
taxlaw-2811	99	26	.	.	PUNCT
taxlaw-2811	100	1	considering	consider	VERB
taxlaw-2811	100	2	the	the	DET
taxlaw-2811	100	3	role	role	NOUN
taxlaw-2811	100	4	of	of	ADP
taxlaw-2811	100	5	the	the	DET
taxlaw-2811	100	6	personal	personal	ADJ
taxlaw-2811	100	7	income	income	NOUN
taxlaw-2811	100	8	tax	tax	NOUN
taxlaw-2811	100	9	treatment	treatment	NOUN
taxlaw-2811	100	10	of	of	ADP
taxlaw-2811	100	11	executive	executive	ADJ
taxlaw-2811	100	12	options	option	NOUN
taxlaw-2811	100	13	is	be	AUX
taxlaw-2811	100	14	important	important	ADJ
taxlaw-2811	100	15	because	because	SCONJ
taxlaw-2811	100	16	taxes	taxis	NOUN
taxlaw-2811	100	17	may	may	AUX
taxlaw-2811	100	18	influence	influence	VERB
taxlaw-2811	100	19	the	the	DET
taxlaw-2811	100	20	demand	demand	NOUN
taxlaw-2811	100	21	by	by	ADP
taxlaw-2811	100	22	executives	executive	NOUN
taxlaw-2811	100	23	for	for	ADP
taxlaw-2811	100	24	backdated	backdated	ADJ
taxlaw-2811	100	25	options	option	NOUN
taxlaw-2811	100	26	by	by	ADP
taxlaw-2811	100	27	altering	alter	VERB
taxlaw-2811	100	28	the	the	DET
taxlaw-2811	100	29	options	option	NOUN
taxlaw-2811	100	30	’	'	PUNCT
taxlaw-2811	100	31	after	after	ADP
taxlaw-2811	100	32	-	-	PUNCT
taxlaw-2811	100	33	tax	tax	NOUN
taxlaw-2811	100	34	monetary	monetary	ADJ
taxlaw-2811	100	35	value	value	NOUN
taxlaw-2811	100	36	.	.	PUNCT
taxlaw-2811	101	1	12	12	NUM
taxlaw-2811	101	2	in	in	ADP
taxlaw-2811	101	3	limiting	limit	VERB
taxlaw-2811	101	4	the	the	DET
taxlaw-2811	101	5	scope	scope	NOUN
taxlaw-2811	101	6	of	of	ADP
taxlaw-2811	101	7	this	this	DET
taxlaw-2811	101	8	article	article	NOUN
taxlaw-2811	101	9	in	in	ADP
taxlaw-2811	101	10	this	this	DET
taxlaw-2811	101	11	way	way	NOUN
taxlaw-2811	101	12	,	,	PUNCT
taxlaw-2811	101	13	we	we	PRON
taxlaw-2811	101	14	are	be	AUX
taxlaw-2811	101	15	not	not	PART
taxlaw-2811	101	16	suggesting	suggest	VERB
taxlaw-2811	101	17	that	that	SCONJ
taxlaw-2811	101	18	taxation	taxation	NOUN
taxlaw-2811	101	19	is	be	AUX
taxlaw-2811	101	20	the	the	DET
taxlaw-2811	101	21	single	single	ADJ
taxlaw-2811	101	22	most	most	ADV
taxlaw-2811	101	23	important	important	ADJ
taxlaw-2811	101	24	factor	factor	NOUN
taxlaw-2811	101	25	in	in	ADP
taxlaw-2811	101	26	determining	determine	VERB
taxlaw-2811	101	27	demand	demand	NOUN
taxlaw-2811	101	28	or	or	CCONJ
taxlaw-2811	101	29	that	that	SCONJ
taxlaw-2811	101	30	supply	supply	NOUN
taxlaw-2811	101	31	factors	factor	NOUN
taxlaw-2811	101	32	are	be	AUX
taxlaw-2811	101	33	not	not	PART
taxlaw-2811	101	34	important	important	ADJ
taxlaw-2811	101	35	.	.	PUNCT
taxlaw-2811	102	1	instead	instead	ADV
taxlaw-2811	102	2	,	,	PUNCT
taxlaw-2811	102	3	we	we	PRON
taxlaw-2811	102	4	are	be	AUX
taxlaw-2811	102	5	simply	simply	ADV
taxlaw-2811	102	6	69	69	NUM
taxlaw-2811	102	7	,	,	PUNCT
taxlaw-2811	102	8	83	83	NUM
taxlaw-2811	102	9	(	(	PUNCT
taxlaw-2811	102	10	2007	2007	NUM
taxlaw-2811	102	11	)	)	PUNCT
taxlaw-2811	102	12	;	;	PUNCT
taxlaw-2811	102	13	see	see	VERB
taxlaw-2811	102	14	also	also	ADV
taxlaw-2811	102	15	jeri	jeri	PROPN
taxlaw-2811	102	16	seidman	seidman	PROPN
taxlaw-2811	102	17	&	&	CCONJ
taxlaw-2811	102	18	bridget	bridget	PROPN
taxlaw-2811	102	19	stomberg	stomberg	PROPN
taxlaw-2811	102	20	,	,	PUNCT
taxlaw-2811	102	21	stock	stock	NOUN
taxlaw-2811	102	22	-	-	PUNCT
taxlaw-2811	102	23	based	base	VERB
taxlaw-2811	102	24	compensation	compensation	NOUN
taxlaw-2811	102	25	and	and	CCONJ
taxlaw-2811	102	26	tax	tax	NOUN
taxlaw-2811	102	27	sheltering	sheltering	NOUN
taxlaw-2811	102	28	:	:	PUNCT
taxlaw-2811	102	29	are	be	AUX
taxlaw-2811	102	30	they	they	PRON
taxlaw-2811	102	31	negatively	negatively	ADV
taxlaw-2811	102	32	related	relate	VERB
taxlaw-2811	102	33	due	due	ADP
taxlaw-2811	102	34	to	to	ADP
taxlaw-2811	102	35	incentives	incentive	NOUN
taxlaw-2811	102	36	of	of	ADP
taxlaw-2811	102	37	tax	tax	NOUN
taxlaw-2811	102	38	benefits	benefit	NOUN
taxlaw-2811	102	39	?	?	PUNCT
taxlaw-2811	103	1	4	4	NUM
taxlaw-2811	103	2	(	(	PUNCT
taxlaw-2811	103	3	mccombs	mccombs	PROPN
taxlaw-2811	103	4	research	research	PROPN
taxlaw-2811	103	5	paper	paper	NOUN
taxlaw-2811	103	6	series	series	NOUN
taxlaw-2811	103	7	,	,	PUNCT
taxlaw-2811	103	8	working	working	NOUN
taxlaw-2811	103	9	paper	paper	NOUN
taxlaw-2811	103	10	no	no	INTJ
taxlaw-2811	103	11	.	.	PUNCT
taxlaw-2811	104	1	acc	acc	PROPN
taxlaw-2811	104	2	03	03	NUM
taxlaw-2811	104	3	-	-	SYM
taxlaw-2811	104	4	11	11	NUM
taxlaw-2811	104	5	,	,	PUNCT
taxlaw-2811	104	6	2011	2011	NUM
taxlaw-2811	104	7	)	)	PUNCT
taxlaw-2811	104	8	.	.	PUNCT
taxlaw-2811	105	1	other	other	ADJ
taxlaw-2811	105	2	supply	supply	NOUN
taxlaw-2811	105	3	factors	factor	NOUN
taxlaw-2811	105	4	also	also	ADV
taxlaw-2811	105	5	affect	affect	VERB
taxlaw-2811	105	6	the	the	DET
taxlaw-2811	105	7	ability	ability	NOUN
taxlaw-2811	105	8	of	of	ADP
taxlaw-2811	105	9	a	a	DET
taxlaw-2811	105	10	corporation	corporation	NOUN
taxlaw-2811	105	11	to	to	PART
taxlaw-2811	105	12	grant	grant	VERB
taxlaw-2811	105	13	in	in	ADP
taxlaw-2811	105	14	-	-	PUNCT
taxlaw-2811	105	15	the	the	DET
taxlaw-2811	105	16	-	-	PUNCT
taxlaw-2811	105	17	money	money	NOUN
taxlaw-2811	105	18	options	option	NOUN
taxlaw-2811	105	19	that	that	PRON
taxlaw-2811	105	20	have	have	VERB
taxlaw-2811	105	21	the	the	DET
taxlaw-2811	105	22	same	same	ADJ
taxlaw-2811	105	23	before	before	ADP
taxlaw-2811	105	24	-	-	PUNCT
taxlaw-2811	105	25	tax	tax	NOUN
taxlaw-2811	105	26	value	value	NOUN
taxlaw-2811	105	27	as	as	SCONJ
taxlaw-2811	105	28	backdated	backdate	VERB
taxlaw-2811	105	29	at	at	ADP
taxlaw-2811	105	30	-	-	PUNCT
taxlaw-2811	105	31	the	the	DET
taxlaw-2811	105	32	-	-	PUNCT
taxlaw-2811	105	33	money	money	NOUN
taxlaw-2811	105	34	options	option	NOUN
taxlaw-2811	105	35	.	.	PUNCT
taxlaw-2811	106	1	for	for	ADP
taxlaw-2811	106	2	example	example	NOUN
taxlaw-2811	106	3	,	,	PUNCT
taxlaw-2811	106	4	a	a	DET
taxlaw-2811	106	5	company	company	NOUN
taxlaw-2811	106	6	listed	list	VERB
taxlaw-2811	106	7	on	on	ADP
taxlaw-2811	106	8	the	the	DET
taxlaw-2811	106	9	tsx	tsx	NOUN
taxlaw-2811	106	10	can	can	AUX
taxlaw-2811	106	11	not	not	PART
taxlaw-2811	106	12	grant	grant	VERB
taxlaw-2811	106	13	discounted	discount	VERB
taxlaw-2811	106	14	stock	stock	NOUN
taxlaw-2811	106	15	options	option	NOUN
taxlaw-2811	106	16	.	.	PUNCT
taxlaw-2811	107	1	toronto	toronto	PROPN
taxlaw-2811	107	2	stock	stock	PROPN
taxlaw-2811	107	3	exchange	exchange	PROPN
taxlaw-2811	107	4	group	group	PROPN
taxlaw-2811	107	5	inc	inc	PROPN
taxlaw-2811	107	6	.	.	PROPN
taxlaw-2811	107	7	,	,	PUNCT
taxlaw-2811	107	8	tsx	tsx	PROPN
taxlaw-2811	107	9	company	company	NOUN
taxlaw-2811	107	10	manual	manual	NOUN
taxlaw-2811	107	11	§	§	PROPN
taxlaw-2811	107	12	613	613	NUM
taxlaw-2811	107	13	(	(	PUNCT
taxlaw-2811	107	14	2007	2007	NUM
taxlaw-2811	107	15	)	)	PUNCT
taxlaw-2811	107	16	.	.	PUNCT
taxlaw-2811	108	1	in	in	ADP
taxlaw-2811	108	2	contrast	contrast	NOUN
taxlaw-2811	108	3	,	,	PUNCT
taxlaw-2811	108	4	u.s	u.s	PROPN
taxlaw-2811	108	5	.	.	PROPN
taxlaw-2811	108	6	stock	stock	NOUN
taxlaw-2811	108	7	exchanges	exchange	NOUN
taxlaw-2811	108	8	permit	permit	VERB
taxlaw-2811	108	9	in	in	ADP
taxlaw-2811	108	10	-	-	PUNCT
taxlaw-2811	108	11	the	the	DET
taxlaw-2811	108	12	-	-	PUNCT
taxlaw-2811	108	13	money	money	NOUN
taxlaw-2811	108	14	stock	stock	NOUN
taxlaw-2811	108	15	options	option	NOUN
taxlaw-2811	108	16	provided	provide	VERB
taxlaw-2811	108	17	that	that	SCONJ
taxlaw-2811	108	18	they	they	PRON
taxlaw-2811	108	19	are	be	AUX
taxlaw-2811	108	20	properly	properly	ADV
taxlaw-2811	108	21	disclosed	disclose	VERB
taxlaw-2811	108	22	to	to	ADP
taxlaw-2811	108	23	shareholders	shareholder	NOUN
taxlaw-2811	108	24	,	,	PUNCT
taxlaw-2811	108	25	documents	document	NOUN
taxlaw-2811	108	26	have	have	AUX
taxlaw-2811	108	27	not	not	PART
taxlaw-2811	108	28	been	be	AUX
taxlaw-2811	108	29	falsified	falsify	VERB
taxlaw-2811	108	30	,	,	PUNCT
taxlaw-2811	108	31	and	and	CCONJ
taxlaw-2811	108	32	the	the	DET
taxlaw-2811	108	33	options	option	NOUN
taxlaw-2811	108	34	are	be	AUX
taxlaw-2811	108	35	reflected	reflect	VERB
taxlaw-2811	108	36	as	as	ADP
taxlaw-2811	108	37	such	such	ADJ
taxlaw-2811	108	38	in	in	ADP
taxlaw-2811	108	39	the	the	DET
taxlaw-2811	108	40	company	company	NOUN
taxlaw-2811	108	41	’s	’s	PART
taxlaw-2811	108	42	statement	statement	NOUN
taxlaw-2811	108	43	of	of	ADP
taxlaw-2811	108	44	earnings	earning	NOUN
taxlaw-2811	108	45	.	.	PUNCT
taxlaw-2811	109	1	see	see	VERB
taxlaw-2811	109	2	compton	compton	PROPN
taxlaw-2811	109	3	et	et	PROPN
taxlaw-2811	109	4	al	al	PROPN
taxlaw-2811	109	5	.	.	PROPN
taxlaw-2811	109	6	,	,	PUNCT
taxlaw-2811	109	7	supra	supra	PROPN
taxlaw-2811	109	8	note	note	NOUN
taxlaw-2811	109	9	3	3	NUM
taxlaw-2811	109	10	,	,	PUNCT
taxlaw-2811	109	11	at	at	ADP
taxlaw-2811	109	12	370	370	NUM
taxlaw-2811	109	13	(	(	PUNCT
taxlaw-2811	109	14	discussing	discuss	VERB
taxlaw-2811	109	15	the	the	DET
taxlaw-2811	109	16	differences	difference	NOUN
taxlaw-2811	109	17	between	between	ADP
taxlaw-2811	109	18	u.s	u.s	PROPN
taxlaw-2811	109	19	.	.	PROPN
taxlaw-2811	109	20	and	and	CCONJ
taxlaw-2811	109	21	canadian	canadian	ADJ
taxlaw-2811	109	22	stock	stock	NOUN
taxlaw-2811	109	23	exchange	exchange	NOUN
taxlaw-2811	109	24	requirements	requirement	NOUN
taxlaw-2811	109	25	,	,	PUNCT
taxlaw-2811	109	26	as	as	ADV
taxlaw-2811	109	27	well	well	ADV
taxlaw-2811	109	28	as	as	ADP
taxlaw-2811	109	29	relevant	relevant	ADJ
taxlaw-2811	109	30	supply	supply	NOUN
taxlaw-2811	109	31	side	side	NOUN
taxlaw-2811	109	32	factors	factor	NOUN
taxlaw-2811	109	33	that	that	PRON
taxlaw-2811	109	34	help	help	VERB
taxlaw-2811	109	35	explain	explain	VERB
taxlaw-2811	109	36	the	the	DET
taxlaw-2811	109	37	phenomenon	phenomenon	NOUN
taxlaw-2811	109	38	in	in	ADP
taxlaw-2811	109	39	each	each	DET
taxlaw-2811	109	40	country	country	NOUN
taxlaw-2811	109	41	)	)	PUNCT
taxlaw-2811	109	42	.	.	PUNCT
taxlaw-2811	110	1	10	10	NUM
taxlaw-2811	110	2	fischer	fischer	PROPN
taxlaw-2811	110	3	black	black	PROPN
taxlaw-2811	110	4	&	&	CCONJ
taxlaw-2811	110	5	myron	myron	PROPN
taxlaw-2811	110	6	scholes	scholes	PROPN
taxlaw-2811	110	7	,	,	PUNCT
taxlaw-2811	110	8	the	the	DET
taxlaw-2811	110	9	pricing	pricing	NOUN
taxlaw-2811	110	10	of	of	ADP
taxlaw-2811	110	11	options	option	NOUN
taxlaw-2811	110	12	and	and	CCONJ
taxlaw-2811	110	13	corporate	corporate	ADJ
taxlaw-2811	110	14	liabilities	liability	NOUN
taxlaw-2811	110	15	,	,	PUNCT
taxlaw-2811	110	16	81	81	NUM
taxlaw-2811	110	17	j.	j.	PROPN
taxlaw-2811	110	18	pol	pol	PROPN
taxlaw-2811	110	19	.	.	PUNCT
taxlaw-2811	111	1	econ	econ	PROPN
taxlaw-2811	111	2	.	.	PUNCT
taxlaw-2811	112	1	637	637	NUM
taxlaw-2811	112	2	,	,	PUNCT
taxlaw-2811	112	3	637	637	NUM
taxlaw-2811	112	4	-	-	SYM
taxlaw-2811	112	5	52	52	NUM
taxlaw-2811	112	6	(	(	PUNCT
taxlaw-2811	112	7	1973	1973	NUM
taxlaw-2811	112	8	)	)	PUNCT
taxlaw-2811	112	9	.	.	PUNCT
taxlaw-2811	113	1	the	the	DET
taxlaw-2811	113	2	black	black	ADJ
taxlaw-2811	113	3	-	-	PUNCT
taxlaw-2811	113	4	scholes	schole	NOUN
taxlaw-2811	113	5	model	model	NOUN
taxlaw-2811	113	6	is	be	AUX
taxlaw-2811	113	7	a	a	DET
taxlaw-2811	113	8	generally	generally	ADV
taxlaw-2811	113	9	accepted	accept	VERB
taxlaw-2811	113	10	,	,	PUNCT
taxlaw-2811	113	11	albeit	albeit	SCONJ
taxlaw-2811	113	12	limited	limited	ADJ
taxlaw-2811	113	13	,	,	PUNCT
taxlaw-2811	113	14	method	method	NOUN
taxlaw-2811	113	15	for	for	ADP
taxlaw-2811	113	16	calculating	calculate	VERB
taxlaw-2811	113	17	the	the	DET
taxlaw-2811	113	18	theoretical	theoretical	ADJ
taxlaw-2811	113	19	value	value	NOUN
taxlaw-2811	113	20	of	of	ADP
taxlaw-2811	113	21	an	an	DET
taxlaw-2811	113	22	employee	employee	NOUN
taxlaw-2811	113	23	stock	stock	NOUN
taxlaw-2811	113	24	option	option	NOUN
taxlaw-2811	113	25	.	.	PUNCT
taxlaw-2811	114	1	the	the	DET
taxlaw-2811	114	2	basic	basic	ADJ
taxlaw-2811	114	3	intent	intent	NOUN
taxlaw-2811	114	4	of	of	ADP
taxlaw-2811	114	5	the	the	DET
taxlaw-2811	114	6	model	model	NOUN
taxlaw-2811	114	7	is	be	AUX
taxlaw-2811	114	8	to	to	PART
taxlaw-2811	114	9	calculate	calculate	VERB
taxlaw-2811	114	10	the	the	DET
taxlaw-2811	114	11	probability	probability	NOUN
taxlaw-2811	114	12	that	that	SCONJ
taxlaw-2811	114	13	an	an	DET
taxlaw-2811	114	14	option	option	NOUN
taxlaw-2811	114	15	will	will	AUX
taxlaw-2811	114	16	mature	mature	VERB
taxlaw-2811	114	17	in	in	ADP
taxlaw-2811	114	18	-	-	PUNCT
taxlaw-2811	114	19	the	the	DET
taxlaw-2811	114	20	-	-	PUNCT
taxlaw-2811	114	21	money	money	NOUN
taxlaw-2811	114	22	(	(	PUNCT
taxlaw-2811	114	23	i.e.	i.e.	X
taxlaw-2811	114	24	,	,	PUNCT
taxlaw-2811	114	25	the	the	DET
taxlaw-2811	114	26	value	value	NOUN
taxlaw-2811	114	27	of	of	ADP
taxlaw-2811	114	28	the	the	DET
taxlaw-2811	114	29	stock	stock	NOUN
taxlaw-2811	114	30	option	option	NOUN
taxlaw-2811	114	31	today	today	NOUN
taxlaw-2811	114	32	is	be	AUX
taxlaw-2811	114	33	the	the	DET
taxlaw-2811	114	34	sum	sum	NOUN
taxlaw-2811	114	35	of	of	ADP
taxlaw-2811	114	36	all	all	DET
taxlaw-2811	114	37	the	the	DET
taxlaw-2811	114	38	probability	probability	NOUN
taxlaw-2811	114	39	-	-	PUNCT
taxlaw-2811	114	40	weighted	weight	VERB
taxlaw-2811	114	41	payoffs	payoff	NOUN
taxlaw-2811	114	42	at	at	ADP
taxlaw-2811	114	43	maturity	maturity	NOUN
taxlaw-2811	114	44	,	,	PUNCT
taxlaw-2811	114	45	assuming	assume	VERB
taxlaw-2811	114	46	that	that	SCONJ
taxlaw-2811	114	47	the	the	DET
taxlaw-2811	114	48	asset	asset	NOUN
taxlaw-2811	114	49	returns	return	NOUN
taxlaw-2811	114	50	follow	follow	VERB
taxlaw-2811	114	51	a	a	DET
taxlaw-2811	114	52	log	log	NOUN
taxlaw-2811	114	53	normal	normal	ADJ
taxlaw-2811	114	54	distribution	distribution	NOUN
taxlaw-2811	114	55	so	so	SCONJ
taxlaw-2811	114	56	that	that	SCONJ
taxlaw-2811	114	57	the	the	DET
taxlaw-2811	114	58	sum	sum	NOUN
taxlaw-2811	114	59	of	of	ADP
taxlaw-2811	114	60	all	all	DET
taxlaw-2811	114	61	the	the	DET
taxlaw-2811	114	62	option	option	NOUN
taxlaw-2811	114	63	payoffs	payoff	NOUN
taxlaw-2811	114	64	at	at	ADP
taxlaw-2811	114	65	maturity	maturity	NOUN
taxlaw-2811	114	66	multiplied	multiply	VERB
taxlaw-2811	114	67	by	by	ADP
taxlaw-2811	114	68	the	the	DET
taxlaw-2811	114	69	probability	probability	NOUN
taxlaw-2811	114	70	of	of	ADP
taxlaw-2811	114	71	the	the	DET
taxlaw-2811	114	72	occurrence	occurrence	NOUN
taxlaw-2811	114	73	of	of	ADP
taxlaw-2811	114	74	those	those	DET
taxlaw-2811	114	75	payoffs	payoff	NOUN
taxlaw-2811	114	76	is	be	AUX
taxlaw-2811	114	77	the	the	DET
taxlaw-2811	114	78	value	value	NOUN
taxlaw-2811	114	79	of	of	ADP
taxlaw-2811	114	80	the	the	DET
taxlaw-2811	114	81	option	option	NOUN
taxlaw-2811	114	82	today	today	NOUN
taxlaw-2811	114	83	,	,	PUNCT
taxlaw-2811	114	84	ignoring	ignore	VERB
taxlaw-2811	114	85	discounting	discount	VERB
taxlaw-2811	114	86	)	)	PUNCT
taxlaw-2811	114	87	by	by	ADP
taxlaw-2811	114	88	considering	consider	VERB
taxlaw-2811	114	89	six	six	NUM
taxlaw-2811	114	90	variables	variable	NOUN
taxlaw-2811	114	91	:	:	PUNCT
taxlaw-2811	114	92	grant	grant	NOUN
taxlaw-2811	114	93	date	date	NOUN
taxlaw-2811	114	94	;	;	PUNCT
taxlaw-2811	114	95	exercise	exercise	NOUN
taxlaw-2811	114	96	price	price	NOUN
taxlaw-2811	114	97	;	;	PUNCT
taxlaw-2811	114	98	option	option	NOUN
taxlaw-2811	114	99	maturity	maturity	NOUN
taxlaw-2811	114	100	;	;	PUNCT
taxlaw-2811	114	101	risk	risk	NOUN
taxlaw-2811	114	102	-	-	PUNCT
taxlaw-2811	114	103	free	free	ADJ
taxlaw-2811	114	104	rate	rate	NOUN
taxlaw-2811	114	105	of	of	ADP
taxlaw-2811	114	106	interest	interest	NOUN
taxlaw-2811	114	107	for	for	ADP
taxlaw-2811	114	108	the	the	DET
taxlaw-2811	114	109	option	option	NOUN
taxlaw-2811	114	110	period	period	NOUN
taxlaw-2811	114	111	;	;	PUNCT
taxlaw-2811	114	112	share	share	NOUN
taxlaw-2811	114	113	’s	’s	PART
taxlaw-2811	114	114	price	price	NOUN
taxlaw-2811	114	115	volatility	volatility	NOUN
taxlaw-2811	114	116	;	;	PUNCT
taxlaw-2811	114	117	and	and	CCONJ
taxlaw-2811	114	118	(	(	PUNCT
taxlaw-2811	114	119	if	if	SCONJ
taxlaw-2811	114	120	applicable	applicable	ADJ
taxlaw-2811	114	121	)	)	PUNCT
taxlaw-2811	114	122	dividend	dividend	NOUN
taxlaw-2811	114	123	yield	yield	NOUN
taxlaw-2811	114	124	.	.	PUNCT
taxlaw-2811	115	1	see	see	VERB
taxlaw-2811	115	2	i	i	PRON
taxlaw-2811	115	3	d.	d.	PROPN
taxlaw-2811	115	4	the	the	DET
taxlaw-2811	115	5	drawback	drawback	NOUN
taxlaw-2811	115	6	of	of	ADP
taxlaw-2811	115	7	the	the	DET
taxlaw-2811	115	8	black	black	ADJ
taxlaw-2811	115	9	-	-	PUNCT
taxlaw-2811	115	10	scholes	schole	NOUN
taxlaw-2811	115	11	model	model	NOUN
taxlaw-2811	115	12	is	be	AUX
taxlaw-2811	115	13	that	that	SCONJ
taxlaw-2811	115	14	it	it	PRON
taxlaw-2811	115	15	is	be	AUX
taxlaw-2811	115	16	based	base	VERB
taxlaw-2811	115	17	on	on	ADP
taxlaw-2811	115	18	the	the	DET
taxlaw-2811	115	19	assumption	assumption	NOUN
taxlaw-2811	115	20	that	that	SCONJ
taxlaw-2811	115	21	options	option	NOUN
taxlaw-2811	115	22	can	can	AUX
taxlaw-2811	115	23	only	only	ADV
taxlaw-2811	115	24	be	be	AUX
taxlaw-2811	115	25	exercised	exercise	VERB
taxlaw-2811	115	26	at	at	ADP
taxlaw-2811	115	27	maturity	maturity	NOUN
taxlaw-2811	115	28	(	(	PUNCT
taxlaw-2811	115	29	known	know	VERB
taxlaw-2811	115	30	as	as	ADP
taxlaw-2811	115	31	european	european	ADJ
taxlaw-2811	115	32	-	-	PUNCT
taxlaw-2811	115	33	style	style	NOUN
taxlaw-2811	115	34	options	option	NOUN
taxlaw-2811	115	35	)	)	PUNCT
taxlaw-2811	115	36	and	and	CCONJ
taxlaw-2811	115	37	that	that	SCONJ
taxlaw-2811	115	38	the	the	DET
taxlaw-2811	115	39	options	option	NOUN
taxlaw-2811	115	40	are	be	AUX
taxlaw-2811	115	41	transferable	transferable	ADJ
taxlaw-2811	115	42	.	.	PUNCT
taxlaw-2811	116	1	other	other	ADJ
taxlaw-2811	116	2	shortcomings	shortcoming	NOUN
taxlaw-2811	116	3	include	include	VERB
taxlaw-2811	116	4	the	the	DET
taxlaw-2811	116	5	fact	fact	NOUN
taxlaw-2811	116	6	that	that	SCONJ
taxlaw-2811	116	7	the	the	DET
taxlaw-2811	116	8	interest	interest	NOUN
taxlaw-2811	116	9	rate	rate	NOUN
taxlaw-2811	116	10	and	and	CCONJ
taxlaw-2811	116	11	volatility	volatility	NOUN
taxlaw-2811	116	12	are	be	AUX
taxlaw-2811	116	13	constrained	constrain	VERB
taxlaw-2811	116	14	as	as	ADP
taxlaw-2811	116	15	constants	constant	NOUN
taxlaw-2811	116	16	in	in	ADP
taxlaw-2811	116	17	the	the	DET
taxlaw-2811	116	18	model	model	NOUN
taxlaw-2811	116	19	and	and	CCONJ
taxlaw-2811	116	20	that	that	SCONJ
taxlaw-2811	116	21	the	the	DET
taxlaw-2811	116	22	underlying	underlie	VERB
taxlaw-2811	116	23	stock	stock	NOUN
taxlaw-2811	116	24	is	be	AUX
taxlaw-2811	116	25	assumed	assume	VERB
taxlaw-2811	116	26	to	to	PART
taxlaw-2811	116	27	move	move	VERB
taxlaw-2811	116	28	according	accord	VERB
taxlaw-2811	116	29	to	to	ADP
taxlaw-2811	116	30	a	a	DET
taxlaw-2811	116	31	random	random	ADJ
taxlaw-2811	116	32	walk	walk	NOUN
taxlaw-2811	116	33	.	.	PUNCT
taxlaw-2811	117	1	11	11	NUM
taxlaw-2811	117	2	see	see	VERB
taxlaw-2811	117	3	walker	walker	PROPN
taxlaw-2811	117	4	,	,	PUNCT
taxlaw-2811	117	5	supra	supra	PROPN
taxlaw-2811	117	6	note	note	NOUN
taxlaw-2811	117	7	2	2	NUM
taxlaw-2811	117	8	,	,	PUNCT
taxlaw-2811	117	9	at	at	ADP
taxlaw-2811	117	10	581	581	NUM
taxlaw-2811	117	11	-	-	SYM
taxlaw-2811	117	12	82	82	NUM
taxlaw-2811	117	13	.	.	NOUN
taxlaw-2811	117	14	12	12	NUM
taxlaw-2811	117	15	see	see	VERB
taxlaw-2811	117	16	infra	infra	NOUN
taxlaw-2811	117	17	appendix	appendix	NOUN
taxlaw-2811	117	18	i	i	PRON
taxlaw-2811	117	19	(	(	PUNCT
taxlaw-2811	117	20	discussing	discuss	VERB
taxlaw-2811	117	21	a	a	DET
taxlaw-2811	117	22	simple	simple	ADJ
taxlaw-2811	117	23	algebraic	algebraic	ADJ
taxlaw-2811	117	24	representation	representation	NOUN
taxlaw-2811	117	25	of	of	ADP
taxlaw-2811	117	26	the	the	DET
taxlaw-2811	117	27	role	role	NOUN
taxlaw-2811	117	28	that	that	SCONJ
taxlaw-2811	117	29	discounting	discount	VERB
taxlaw-2811	117	30	and	and	CCONJ
taxlaw-2811	117	31	taxes	taxis	NOUN
taxlaw-2811	117	32	play	play	VERB
taxlaw-2811	117	33	in	in	ADP
taxlaw-2811	117	34	determining	determine	VERB
taxlaw-2811	117	35	the	the	DET
taxlaw-2811	117	36	value	value	NOUN
taxlaw-2811	117	37	of	of	ADP
taxlaw-2811	117	38	a	a	DET
taxlaw-2811	117	39	stock	stock	NOUN
taxlaw-2811	117	40	option	option	NOUN
taxlaw-2811	117	41	)	)	PUNCT
taxlaw-2811	117	42	.	.	PUNCT
taxlaw-2811	118	1	2012	2012	NUM
taxlaw-2811	118	2	]	]	PUNCT
taxlaw-2811	118	3	quantifying	quantify	VERB
taxlaw-2811	118	4	the	the	DET
taxlaw-2811	118	5	tax	tax	NOUN
taxlaw-2811	118	6	benefits	benefit	NOUN
taxlaw-2811	118	7	of	of	ADP
taxlaw-2811	118	8	backdating	backdating	NOUN
taxlaw-2811	118	9	149	149	NUM
taxlaw-2811	118	10	advocating	advocate	VERB
taxlaw-2811	118	11	that	that	SCONJ
taxlaw-2811	118	12	a	a	DET
taxlaw-2811	118	13	thorough	thorough	ADJ
taxlaw-2811	118	14	explanation	explanation	NOUN
taxlaw-2811	118	15	of	of	ADP
taxlaw-2811	118	16	the	the	DET
taxlaw-2811	118	17	causes	cause	NOUN
taxlaw-2811	118	18	of	of	ADP
taxlaw-2811	118	19	backdating	backdating	NOUN
taxlaw-2811	118	20	necessitates	necessitate	VERB
taxlaw-2811	118	21	in	in	ADP
taxlaw-2811	118	22	-	-	PUNCT
taxlaw-2811	118	23	depth	depth	NOUN
taxlaw-2811	118	24	consideration	consideration	NOUN
taxlaw-2811	118	25	of	of	ADP
taxlaw-2811	118	26	each	each	DET
taxlaw-2811	118	27	relevant	relevant	ADJ
taxlaw-2811	118	28	factor	factor	NOUN
taxlaw-2811	118	29	in	in	ADP
taxlaw-2811	118	30	turn	turn	NOUN
taxlaw-2811	118	31	and	and	CCONJ
taxlaw-2811	118	32	its	its	PRON
taxlaw-2811	118	33	potential	potential	ADJ
taxlaw-2811	118	34	contribution	contribution	NOUN
taxlaw-2811	118	35	to	to	ADP
taxlaw-2811	118	36	backdating	backdating	NOUN
taxlaw-2811	118	37	.	.	PUNCT
taxlaw-2811	119	1	13	13	NUM
taxlaw-2811	119	2	we	we	PRON
taxlaw-2811	119	3	appreciate	appreciate	VERB
taxlaw-2811	119	4	that	that	SCONJ
taxlaw-2811	119	5	income	income	NOUN
taxlaw-2811	119	6	tax	tax	NOUN
taxlaw-2811	119	7	treatment	treatment	NOUN
taxlaw-2811	119	8	is	be	AUX
taxlaw-2811	119	9	one	one	NUM
taxlaw-2811	119	10	piece	piece	NOUN
taxlaw-2811	119	11	of	of	ADP
taxlaw-2811	119	12	a	a	DET
taxlaw-2811	119	13	larger	large	ADJ
taxlaw-2811	119	14	puzzle	puzzle	NOUN
taxlaw-2811	119	15	that	that	PRON
taxlaw-2811	119	16	constitutes	constitute	VERB
taxlaw-2811	119	17	demand	demand	NOUN
taxlaw-2811	119	18	for	for	ADP
taxlaw-2811	119	19	backdated	backdated	ADJ
taxlaw-2811	119	20	options	option	NOUN
taxlaw-2811	119	21	by	by	ADP
taxlaw-2811	119	22	executives	executive	NOUN
taxlaw-2811	119	23	.	.	PUNCT
taxlaw-2811	120	1	another	another	DET
taxlaw-2811	120	2	piece	piece	NOUN
taxlaw-2811	120	3	is	be	AUX
taxlaw-2811	120	4	the	the	DET
taxlaw-2811	120	5	insider	insider	NOUN
taxlaw-2811	120	6	reporting	reporting	NOUN
taxlaw-2811	120	7	obligations	obligation	NOUN
taxlaw-2811	120	8	imposed	impose	VERB
taxlaw-2811	120	9	upon	upon	SCONJ
taxlaw-2811	120	10	some	some	DET
taxlaw-2811	120	11	executives	executive	NOUN
taxlaw-2811	120	12	by	by	ADP
taxlaw-2811	120	13	securities	security	NOUN
taxlaw-2811	120	14	regulations	regulation	NOUN
taxlaw-2811	120	15	.	.	PUNCT
taxlaw-2811	121	1	14	14	NUM
taxlaw-2811	121	2	given	give	VERB
taxlaw-2811	121	3	a	a	DET
taxlaw-2811	121	4	lenient	lenient	ADJ
taxlaw-2811	121	5	disclosure	disclosure	NOUN
taxlaw-2811	121	6	regime	regime	NOUN
taxlaw-2811	121	7	for	for	ADP
taxlaw-2811	121	8	reporting	report	VERB
taxlaw-2811	121	9	the	the	DET
taxlaw-2811	121	10	grant	grant	NOUN
taxlaw-2811	121	11	and	and	CCONJ
taxlaw-2811	121	12	exercise	exercise	NOUN
taxlaw-2811	121	13	of	of	ADP
taxlaw-2811	121	14	stock	stock	NOUN
taxlaw-2811	121	15	options	option	NOUN
taxlaw-2811	121	16	,	,	PUNCT
taxlaw-2811	121	17	15	15	NUM
taxlaw-2811	121	18	as	as	SCONJ
taxlaw-2811	121	19	some	some	PRON
taxlaw-2811	121	20	have	have	AUX
taxlaw-2811	121	21	argued	argue	VERB
taxlaw-2811	121	22	currently	currently	ADV
taxlaw-2811	121	23	exists	exist	VERB
taxlaw-2811	121	24	in	in	ADP
taxlaw-2811	121	25	canada	canada	PROPN
taxlaw-2811	121	26	,	,	PUNCT
taxlaw-2811	121	27	16	16	NUM
taxlaw-2811	121	28	backdating	backdating	NOUN
taxlaw-2811	121	29	could	could	AUX
taxlaw-2811	121	30	easily	easily	ADV
taxlaw-2811	121	31	go	go	VERB
taxlaw-2811	121	32	undetected	undetected	ADJ
taxlaw-2811	121	33	.	.	PUNCT
taxlaw-2811	122	1	greed	greed	NOUN
taxlaw-2811	122	2	is	be	AUX
taxlaw-2811	122	3	often	often	ADV
taxlaw-2811	122	4	cited	cite	VERB
taxlaw-2811	122	5	as	as	ADP
taxlaw-2811	122	6	the	the	DET
taxlaw-2811	122	7	motive	motive	NOUN
taxlaw-2811	122	8	for	for	ADP
taxlaw-2811	122	9	backdated	backdated	ADJ
taxlaw-2811	122	10	options	option	NOUN
taxlaw-2811	122	11	.	.	PUNCT
taxlaw-2811	123	1	17	17	NUM
taxlaw-2811	123	2	however	however	ADV
taxlaw-2811	123	3	,	,	PUNCT
taxlaw-2811	123	4	while	while	SCONJ
taxlaw-2811	123	5	greed	greed	NOUN
taxlaw-2811	123	6	could	could	AUX
taxlaw-2811	123	7	account	account	VERB
taxlaw-2811	123	8	for	for	ADP
taxlaw-2811	123	9	a	a	DET
taxlaw-2811	123	10	desire	desire	NOUN
taxlaw-2811	123	11	for	for	ADP
taxlaw-2811	123	12	higher	high	ADJ
taxlaw-2811	123	13	compensation	compensation	NOUN
taxlaw-2811	123	14	,	,	PUNCT
taxlaw-2811	123	15	it	it	PRON
taxlaw-2811	123	16	can	can	AUX
taxlaw-2811	123	17	not	not	PART
taxlaw-2811	123	18	account	account	VERB
taxlaw-2811	123	19	for	for	ADP
taxlaw-2811	123	20	the	the	DET
taxlaw-2811	123	21	form	form	NOUN
taxlaw-2811	123	22	that	that	PRON
taxlaw-2811	123	23	such	such	ADJ
taxlaw-2811	123	24	compensation	compensation	NOUN
taxlaw-2811	123	25	takes	take	VERB
taxlaw-2811	123	26	.	.	PUNCT
taxlaw-2811	124	1	as	as	SCONJ
taxlaw-2811	124	2	executives	executive	NOUN
taxlaw-2811	124	3	could	could	AUX
taxlaw-2811	124	4	lawfully	lawfully	ADV
taxlaw-2811	124	5	be	be	AUX
taxlaw-2811	124	6	paid	pay	VERB
taxlaw-2811	124	7	equivalent	equivalent	ADJ
taxlaw-2811	124	8	amounts	amount	NOUN
taxlaw-2811	124	9	in	in	ADP
taxlaw-2811	124	10	cash	cash	NOUN
taxlaw-2811	124	11	(	(	PUNCT
taxlaw-2811	124	12	or	or	CCONJ
taxlaw-2811	124	13	properly	properly	ADV
taxlaw-2811	124	14	dated	date	VERB
taxlaw-2811	124	15	options	option	NOUN
taxlaw-2811	124	16	)	)	PUNCT
taxlaw-2811	124	17	,	,	PUNCT
taxlaw-2811	124	18	it	it	PRON
taxlaw-2811	124	19	does	do	AUX
taxlaw-2811	124	20	not	not	PART
taxlaw-2811	124	21	seem	seem	VERB
taxlaw-2811	124	22	likely	likely	ADJ
taxlaw-2811	124	23	that	that	SCONJ
taxlaw-2811	124	24	greed	greed	NOUN
taxlaw-2811	124	25	is	be	AUX
taxlaw-2811	124	26	,	,	PUNCT
taxlaw-2811	124	27	at	at	ADP
taxlaw-2811	124	28	least	least	ADJ
taxlaw-2811	124	29	by	by	ADP
taxlaw-2811	124	30	itself	itself	PRON
taxlaw-2811	124	31	,	,	PUNCT
taxlaw-2811	124	32	a	a	DET
taxlaw-2811	124	33	primary	primary	ADJ
taxlaw-2811	124	34	motivator	motivator	NOUN
taxlaw-2811	124	35	for	for	ADP
taxlaw-2811	124	36	backdating	backdating	NOUN
taxlaw-2811	124	37	.	.	PUNCT
taxlaw-2811	125	1	a	a	DET
taxlaw-2811	125	2	better	well	ADJ
taxlaw-2811	125	3	motivator	motivator	NOUN
taxlaw-2811	125	4	may	may	AUX
taxlaw-2811	125	5	be	be	AUX
taxlaw-2811	125	6	the	the	DET
taxlaw-2811	125	7	fact	fact	NOUN
taxlaw-2811	125	8	that	that	SCONJ
taxlaw-2811	125	9	backdated	backdated	ADJ
taxlaw-2811	125	10	options	option	NOUN
taxlaw-2811	125	11	are	be	AUX
taxlaw-2811	125	12	a	a	DET
taxlaw-2811	125	13	form	form	NOUN
taxlaw-2811	125	14	of	of	ADP
taxlaw-2811	125	15	what	what	PRON
taxlaw-2811	125	16	bebchuk	bebchuk	NOUN
taxlaw-2811	125	17	and	and	CCONJ
taxlaw-2811	125	18	fried	fry	VERB
taxlaw-2811	125	19	have	have	AUX
taxlaw-2811	125	20	called	call	VERB
taxlaw-2811	125	21	“	"	PUNCT
taxlaw-2811	125	22	stealth	stealth	ADJ
taxlaw-2811	125	23	compensation	compensation	NOUN
taxlaw-2811	125	24	.	.	PUNCT
taxlaw-2811	125	25	”	"	PUNCT
taxlaw-2811	126	1	18	18	NUM
taxlaw-2811	126	2	other	other	ADJ
taxlaw-2811	126	3	considerations	consideration	NOUN
taxlaw-2811	126	4	may	may	AUX
taxlaw-2811	126	5	affect	affect	VERB
taxlaw-2811	126	6	backdating	backdating	NOUN
taxlaw-2811	126	7	behavior	behavior	NOUN
taxlaw-2811	126	8	,	,	PUNCT
taxlaw-2811	126	9	such	such	ADJ
taxlaw-2811	126	10	as	as	ADP
taxlaw-2811	126	11	penalties	penalty	NOUN
taxlaw-2811	126	12	and	and	CCONJ
taxlaw-2811	126	13	concomitant	concomitant	ADJ
taxlaw-2811	126	14	costs	cost	NOUN
taxlaw-2811	126	15	if	if	SCONJ
taxlaw-2811	126	16	the	the	DET
taxlaw-2811	126	17	backdating	backdating	NOUN
taxlaw-2811	126	18	is	be	AUX
taxlaw-2811	126	19	caught	catch	VERB
taxlaw-2811	126	20	,	,	PUNCT
taxlaw-2811	126	21	19	19	NUM
taxlaw-2811	126	22	including	include	VERB
taxlaw-2811	126	23	penalties	penalty	NOUN
taxlaw-2811	126	24	arising	arise	VERB
taxlaw-2811	126	25	from	from	ADP
taxlaw-2811	126	26	income	income	NOUN
taxlaw-2811	126	27	tax	tax	NOUN
taxlaw-2811	126	28	reassessments	reassessment	NOUN
taxlaw-2811	126	29	and	and	CCONJ
taxlaw-2811	126	30	actions	action	NOUN
taxlaw-2811	126	31	by	by	ADP
taxlaw-2811	126	32	securities	security	NOUN
taxlaw-2811	126	33	regulators	regulator	NOUN
taxlaw-2811	126	34	,	,	PUNCT
taxlaw-2811	126	35	as	as	ADV
taxlaw-2811	126	36	well	well	ADV
taxlaw-2811	126	37	as	as	ADP
taxlaw-2811	126	38	attorneys	attorney	NOUN
taxlaw-2811	126	39	’	'	PUNCT
taxlaw-2811	126	40	fees	fee	NOUN
taxlaw-2811	126	41	,	,	PUNCT
taxlaw-2811	126	42	loss	loss	NOUN
taxlaw-2811	126	43	of	of	ADP
taxlaw-2811	126	44	employment	employment	NOUN
taxlaw-2811	126	45	,	,	PUNCT
taxlaw-2811	126	46	and	and	CCONJ
taxlaw-2811	126	47	potential	potential	ADJ
taxlaw-2811	126	48	loss	loss	NOUN
taxlaw-2811	126	49	of	of	ADP
taxlaw-2811	126	50	reputation	reputation	NOUN
taxlaw-2811	126	51	.	.	PUNCT
taxlaw-2811	127	1	20	20	NUM
taxlaw-2811	127	2	in	in	ADP
taxlaw-2811	127	3	order	order	NOUN
taxlaw-2811	127	4	to	to	PART
taxlaw-2811	127	5	assess	assess	VERB
taxlaw-2811	127	6	the	the	DET
taxlaw-2811	127	7	role	role	NOUN
taxlaw-2811	127	8	of	of	ADP
taxlaw-2811	127	9	personal	personal	ADJ
taxlaw-2811	127	10	income	income	NOUN
taxlaw-2811	127	11	taxation	taxation	NOUN
taxlaw-2811	127	12	in	in	ADP
taxlaw-2811	127	13	backdating	backdate	VERB
taxlaw-2811	127	14	stock	stock	NOUN
taxlaw-2811	127	15	options	option	NOUN
taxlaw-2811	127	16	,	,	PUNCT
taxlaw-2811	127	17	this	this	DET
taxlaw-2811	127	18	study	study	NOUN
taxlaw-2811	127	19	provides	provide	VERB
taxlaw-2811	127	20	a	a	DET
taxlaw-2811	127	21	comparative	comparative	ADJ
taxlaw-2811	127	22	analysis	analysis	NOUN
taxlaw-2811	127	23	of	of	ADP
taxlaw-2811	127	24	the	the	DET
taxlaw-2811	127	25	personal	personal	ADJ
taxlaw-2811	127	26	income	income	NOUN
taxlaw-2811	127	27	tax	tax	NOUN
taxlaw-2811	127	28	regime	regime	NOUN
taxlaw-2811	127	29	for	for	ADP
taxlaw-2811	127	30	executive	executive	ADJ
taxlaw-2811	127	31	stock	stock	NOUN
taxlaw-2811	127	32	options	option	NOUN
taxlaw-2811	127	33	in	in	ADP
taxlaw-2811	127	34	canada	canada	PROPN
taxlaw-2811	127	35	and	and	CCONJ
taxlaw-2811	127	36	the	the	DET
taxlaw-2811	127	37	u.s	u.s	PROPN
taxlaw-2811	127	38	.	.	PROPN
taxlaw-2811	127	39	21	21	NUM
taxlaw-2811	127	40	it	it	PRON
taxlaw-2811	127	41	is	be	AUX
taxlaw-2811	127	42	important	important	ADJ
taxlaw-2811	127	43	to	to	PART
taxlaw-2811	127	44	understand	understand	VERB
taxlaw-2811	127	45	the	the	DET
taxlaw-2811	127	46	13	13	NUM
taxlaw-2811	127	47	some	some	PRON
taxlaw-2811	127	48	argue	argue	VERB
taxlaw-2811	127	49	that	that	SCONJ
taxlaw-2811	127	50	a	a	DET
taxlaw-2811	127	51	multilateral	multilateral	ADJ
taxlaw-2811	127	52	approach	approach	NOUN
taxlaw-2811	127	53	is	be	AUX
taxlaw-2811	127	54	more	more	ADV
taxlaw-2811	127	55	appropriate	appropriate	ADJ
taxlaw-2811	127	56	when	when	SCONJ
taxlaw-2811	127	57	examining	examine	VERB
taxlaw-2811	127	58	issues	issue	NOUN
taxlaw-2811	127	59	surrounding	surround	VERB
taxlaw-2811	127	60	stock	stock	NOUN
taxlaw-2811	127	61	option	option	NOUN
taxlaw-2811	127	62	backdating	backdating	NOUN
taxlaw-2811	127	63	.	.	PUNCT
taxlaw-2811	128	1	see	see	VERB
taxlaw-2811	128	2	,	,	PUNCT
taxlaw-2811	128	3	e.g.	e.g.	ADV
taxlaw-2811	128	4	,	,	PUNCT
taxlaw-2811	128	5	amin	amin	PROPN
taxlaw-2811	128	6	mawani	mawani	PROPN
taxlaw-2811	128	7	,	,	PUNCT
taxlaw-2811	128	8	cancellation	cancellation	NOUN
taxlaw-2811	128	9	of	of	ADP
taxlaw-2811	128	10	executive	executive	ADJ
taxlaw-2811	128	11	stock	stock	NOUN
taxlaw-2811	128	12	options	option	NOUN
taxlaw-2811	128	13	:	:	PUNCT
taxlaw-2811	128	14	tax	tax	NOUN
taxlaw-2811	128	15	and	and	CCONJ
taxlaw-2811	128	16	accounting	accounting	NOUN
taxlaw-2811	128	17	income	income	NOUN
taxlaw-2811	128	18	considerations	consideration	NOUN
taxlaw-2811	128	19	,	,	PUNCT
taxlaw-2811	128	20	20	20	NUM
taxlaw-2811	128	21	contemp	contemp	NOUN
taxlaw-2811	128	22	.	.	PUNCT
taxlaw-2811	129	1	acct	acct	NOUN
taxlaw-2811	129	2	.	.	PUNCT
taxlaw-2811	130	1	res	re	NOUN
taxlaw-2811	130	2	.	.	PROPN
taxlaw-2811	131	1	495	495	NUM
taxlaw-2811	131	2	,	,	PUNCT
taxlaw-2811	131	3	499	499	NUM
taxlaw-2811	131	4	-	-	SYM
taxlaw-2811	131	5	500	500	NUM
taxlaw-2811	131	6	(	(	PUNCT
taxlaw-2811	131	7	2003	2003	NUM
taxlaw-2811	131	8	)	)	PUNCT
taxlaw-2811	131	9	.	.	PUNCT
taxlaw-2811	132	1	but	but	CCONJ
taxlaw-2811	132	2	in	in	ADP
taxlaw-2811	132	3	order	order	NOUN
taxlaw-2811	132	4	to	to	PART
taxlaw-2811	132	5	be	be	AUX
taxlaw-2811	132	6	able	able	ADJ
taxlaw-2811	132	7	to	to	PART
taxlaw-2811	132	8	determine	determine	VERB
taxlaw-2811	132	9	which	which	DET
taxlaw-2811	132	10	factors	factor	NOUN
taxlaw-2811	132	11	need	need	VERB
taxlaw-2811	132	12	to	to	PART
taxlaw-2811	132	13	be	be	AUX
taxlaw-2811	132	14	incorporated	incorporate	VERB
taxlaw-2811	132	15	into	into	ADP
taxlaw-2811	132	16	the	the	DET
taxlaw-2811	132	17	multilateral	multilateral	ADJ
taxlaw-2811	132	18	approach	approach	NOUN
taxlaw-2811	132	19	,	,	PUNCT
taxlaw-2811	132	20	a	a	DET
taxlaw-2811	132	21	detailed	detailed	ADJ
taxlaw-2811	132	22	unilateral	unilateral	ADJ
taxlaw-2811	132	23	approach	approach	NOUN
taxlaw-2811	132	24	is	be	AUX
taxlaw-2811	132	25	required	require	VERB
taxlaw-2811	132	26	.	.	PUNCT
taxlaw-2811	133	1	this	this	PRON
taxlaw-2811	133	2	is	be	AUX
taxlaw-2811	133	3	a	a	DET
taxlaw-2811	133	4	common	common	ADJ
taxlaw-2811	133	5	approach	approach	NOUN
taxlaw-2811	133	6	in	in	ADP
taxlaw-2811	133	7	the	the	DET
taxlaw-2811	133	8	literature	literature	NOUN
taxlaw-2811	133	9	not	not	PART
taxlaw-2811	133	10	only	only	ADV
taxlaw-2811	133	11	in	in	ADP
taxlaw-2811	133	12	this	this	DET
taxlaw-2811	133	13	topic	topic	NOUN
taxlaw-2811	133	14	area	area	NOUN
taxlaw-2811	133	15	,	,	PUNCT
taxlaw-2811	133	16	but	but	CCONJ
taxlaw-2811	133	17	most	most	ADJ
taxlaw-2811	133	18	topic	topic	NOUN
taxlaw-2811	133	19	areas	area	NOUN
taxlaw-2811	133	20	.	.	PUNCT
taxlaw-2811	134	1	that	that	PRON
taxlaw-2811	134	2	is	is	ADV
taxlaw-2811	134	3	,	,	PUNCT
taxlaw-2811	134	4	we	we	PRON
taxlaw-2811	134	5	take	take	VERB
taxlaw-2811	134	6	the	the	DET
taxlaw-2811	134	7	approach	approach	NOUN
taxlaw-2811	134	8	of	of	ADP
taxlaw-2811	134	9	examining	examine	VERB
taxlaw-2811	134	10	the	the	DET
taxlaw-2811	134	11	role	role	NOUN
taxlaw-2811	134	12	that	that	PRON
taxlaw-2811	134	13	personal	personal	ADJ
taxlaw-2811	134	14	income	income	NOUN
taxlaw-2811	134	15	tax	tax	NOUN
taxlaw-2811	134	16	policy	policy	NOUN
taxlaw-2811	134	17	plays	play	VERB
taxlaw-2811	134	18	in	in	ADP
taxlaw-2811	134	19	determining	determine	VERB
taxlaw-2811	134	20	the	the	DET
taxlaw-2811	134	21	monetary	monetary	ADJ
taxlaw-2811	134	22	value	value	NOUN
taxlaw-2811	134	23	of	of	ADP
taxlaw-2811	134	24	a	a	DET
taxlaw-2811	134	25	backdated	backdate	VERB
taxlaw-2811	134	26	stock	stock	NOUN
taxlaw-2811	134	27	option	option	NOUN
taxlaw-2811	134	28	,	,	PUNCT
taxlaw-2811	134	29	ceteris	ceteris	NOUN
taxlaw-2811	134	30	paribus	paribus	NOUN
taxlaw-2811	134	31	.	.	PUNCT
taxlaw-2811	135	1	14	14	NUM
taxlaw-2811	135	2	see	see	VERB
taxlaw-2811	135	3	bickley	bickley	PROPN
taxlaw-2811	135	4	&	&	CCONJ
taxlaw-2811	135	5	shorter	short	ADJ
taxlaw-2811	135	6	,	,	PUNCT
taxlaw-2811	135	7	supra	supra	ADJ
taxlaw-2811	135	8	note	note	NOUN
taxlaw-2811	135	9	8	8	NUM
taxlaw-2811	135	10	,	,	PUNCT
taxlaw-2811	135	11	at	at	ADP
taxlaw-2811	135	12	11	11	NUM
taxlaw-2811	135	13	;	;	PUNCT
taxlaw-2811	135	14	compton	compton	PROPN
taxlaw-2811	135	15	et	et	PROPN
taxlaw-2811	135	16	al	al	PROPN
taxlaw-2811	135	17	.	.	PROPN
taxlaw-2811	135	18	,	,	PUNCT
taxlaw-2811	135	19	supra	supra	PROPN
taxlaw-2811	135	20	note	note	PROPN
taxlaw-2811	135	21	8	8	NUM
taxlaw-2811	135	22	,	,	PUNCT
taxlaw-2811	135	23	at	at	ADP
taxlaw-2811	135	24	474	474	NUM
taxlaw-2811	135	25	.	.	PUNCT
taxlaw-2811	136	1	15	15	NUM
taxlaw-2811	136	2	see	see	VERB
taxlaw-2811	136	3	compton	compton	PROPN
taxlaw-2811	136	4	et	et	PROPN
taxlaw-2811	136	5	al	al	PROPN
taxlaw-2811	136	6	.	.	PROPN
taxlaw-2811	136	7	,	,	PUNCT
taxlaw-2811	136	8	supra	supra	PROPN
taxlaw-2811	136	9	note	note	PROPN
taxlaw-2811	136	10	8	8	NUM
taxlaw-2811	136	11	,	,	PUNCT
taxlaw-2811	136	12	at	at	ADP
taxlaw-2811	136	13	489	489	NUM
taxlaw-2811	136	14	.	.	PUNCT
taxlaw-2811	137	1	16	16	NUM
taxlaw-2811	138	1	i	i	PRON
taxlaw-2811	138	2	d.	d.	PROPN
taxlaw-2811	138	3	17	17	NUM
taxlaw-2811	138	4	the	the	DET
taxlaw-2811	138	5	former	former	ADJ
taxlaw-2811	138	6	chair	chair	NOUN
taxlaw-2811	138	7	of	of	ADP
taxlaw-2811	138	8	the	the	DET
taxlaw-2811	138	9	sec	sec	PROPN
taxlaw-2811	138	10	,	,	PUNCT
taxlaw-2811	138	11	arthur	arthur	PROPN
taxlaw-2811	138	12	levitt	levitt	PROPN
taxlaw-2811	138	13	,	,	PUNCT
taxlaw-2811	138	14	has	have	AUX
taxlaw-2811	138	15	stated	state	VERB
taxlaw-2811	138	16	that	that	SCONJ
taxlaw-2811	138	17	backdating	backdating	NOUN
taxlaw-2811	138	18	“	"	PUNCT
taxlaw-2811	138	19	represents	represent	VERB
taxlaw-2811	138	20	the	the	DET
taxlaw-2811	138	21	ultimate	ultimate	ADJ
taxlaw-2811	138	22	in	in	ADP
taxlaw-2811	138	23	greed	greed	NOUN
taxlaw-2811	138	24	.	.	PUNCT
taxlaw-2811	138	25	”	"	PUNCT
taxlaw-2811	139	1	charles	charles	PROPN
taxlaw-2811	139	2	forelle	forelle	PROPN
taxlaw-2811	139	3	&	&	CCONJ
taxlaw-2811	139	4	james	james	PROPN
taxlaw-2811	139	5	bandler	bandler	PROPN
taxlaw-2811	139	6	,	,	PUNCT
taxlaw-2811	139	7	five	five	NUM
taxlaw-2811	139	8	more	more	ADJ
taxlaw-2811	139	9	companies	company	NOUN
taxlaw-2811	139	10	show	show	VERB
taxlaw-2811	139	11	questionable	questionable	ADJ
taxlaw-2811	139	12	options	option	NOUN
taxlaw-2811	139	13	pattern	pattern	NOUN
taxlaw-2811	139	14	,	,	PUNCT
taxlaw-2811	139	15	wall	wall	PROPN
taxlaw-2811	139	16	st	st	PROPN
taxlaw-2811	139	17	.	.	PROPN
taxlaw-2811	139	18	j.	j.	PROPN
taxlaw-2811	139	19	,	,	PUNCT
taxlaw-2811	139	20	may	may	AUX
taxlaw-2811	139	21	22	22	NUM
taxlaw-2811	139	22	,	,	PUNCT
taxlaw-2811	139	23	2006	2006	NUM
taxlaw-2811	139	24	;	;	PUNCT
taxlaw-2811	139	25	see	see	VERB
taxlaw-2811	139	26	also	also	ADV
taxlaw-2811	139	27	geoffrey	geoffrey	PROPN
taxlaw-2811	139	28	manne	manne	PROPN
taxlaw-2811	139	29	&	&	CCONJ
taxlaw-2811	139	30	joshua	joshua	PROPN
taxlaw-2811	139	31	d.	d.	PROPN
taxlaw-2811	139	32	wright	wright	PROPN
taxlaw-2811	139	33	,	,	PUNCT
taxlaw-2811	139	34	backdating	backdating	NOUN
taxlaw-2811	139	35	options	option	NOUN
taxlaw-2811	139	36	and	and	CCONJ
taxlaw-2811	139	37	why	why	SCONJ
taxlaw-2811	139	38	executive	executive	ADJ
taxlaw-2811	139	39	compensation	compensation	NOUN
taxlaw-2811	139	40	is	be	AUX
taxlaw-2811	139	41	not	not	PART
taxlaw-2811	139	42	all	all	ADV
taxlaw-2811	139	43	about	about	ADP
taxlaw-2811	139	44	norms	norm	NOUN
taxlaw-2811	139	45	,	,	PUNCT
taxlaw-2811	139	46	2	2	NUM
taxlaw-2811	139	47	corp	corp	PROPN
taxlaw-2811	139	48	.	.	PROPN
taxlaw-2811	139	49	governance	governance	PROPN
taxlaw-2811	139	50	l.	l.	PROPN
taxlaw-2811	139	51	rev	rev	PROPN
taxlaw-2811	139	52	.	.	PROPN
taxlaw-2811	139	53	385	385	NUM
taxlaw-2811	139	54	,	,	PUNCT
taxlaw-2811	139	55	392	392	NUM
taxlaw-2811	139	56	(	(	PUNCT
taxlaw-2811	139	57	2006	2006	NUM
taxlaw-2811	139	58	)	)	PUNCT
taxlaw-2811	139	59	;	;	PUNCT
taxlaw-2811	139	60	kristina	kristina	PROPN
taxlaw-2811	139	61	minnick	minnick	PROPN
taxlaw-2811	139	62	&	&	CCONJ
taxlaw-2811	139	63	mengxin	mengxin	PROPN
taxlaw-2811	139	64	zhao	zhao	PROPN
taxlaw-2811	139	65	,	,	PUNCT
taxlaw-2811	139	66	backdating	backdating	NOUN
taxlaw-2811	139	67	and	and	CCONJ
taxlaw-2811	139	68	director	director	NOUN
taxlaw-2811	139	69	incentives	incentive	NOUN
taxlaw-2811	139	70	:	:	PUNCT
taxlaw-2811	139	71	money	money	NOUN
taxlaw-2811	139	72	or	or	CCONJ
taxlaw-2811	139	73	reputation	reputation	NOUN
taxlaw-2811	139	74	?	?	PUNCT
taxlaw-2811	139	75	,	,	PUNCT
taxlaw-2811	139	76	32	32	NUM
taxlaw-2811	139	77	j.	j.	PROPN
taxlaw-2811	139	78	fin	fin	PROPN
taxlaw-2811	139	79	.	.	PUNCT
taxlaw-2811	140	1	res	re	NOUN
taxlaw-2811	140	2	.	.	PUNCT
taxlaw-2811	141	1	449	449	NUM
taxlaw-2811	141	2	,	,	PUNCT
taxlaw-2811	141	3	450	450	NUM
taxlaw-2811	141	4	-	-	SYM
taxlaw-2811	141	5	51	51	NUM
taxlaw-2811	141	6	(	(	PUNCT
taxlaw-2811	141	7	2009	2009	NUM
taxlaw-2811	141	8	)	)	PUNCT
taxlaw-2811	141	9	.	.	PUNCT
taxlaw-2811	142	1	18	18	NUM
taxlaw-2811	142	2	see	see	VERB
taxlaw-2811	142	3	lucian	lucian	PROPN
taxlaw-2811	142	4	a.	a.	PROPN
taxlaw-2811	142	5	bebchuk	bebchuk	PROPN
taxlaw-2811	142	6	&	&	CCONJ
taxlaw-2811	142	7	jesse	jesse	PROPN
taxlaw-2811	142	8	m.	m.	PROPN
taxlaw-2811	142	9	fried	fried	PROPN
taxlaw-2811	142	10	,	,	PUNCT
taxlaw-2811	142	11	executive	executive	NOUN
taxlaw-2811	142	12	compensation	compensation	NOUN
taxlaw-2811	142	13	as	as	ADP
taxlaw-2811	142	14	an	an	DET
taxlaw-2811	142	15	agency	agency	NOUN
taxlaw-2811	142	16	problem	problem	NOUN
taxlaw-2811	142	17	,	,	PUNCT
taxlaw-2811	142	18	17	17	NUM
taxlaw-2811	142	19	j.	j.	PROPN
taxlaw-2811	142	20	econ	econ	PROPN
taxlaw-2811	142	21	.	.	PUNCT
taxlaw-2811	143	1	persp	persp	PROPN
taxlaw-2811	143	2	.	.	PUNCT
taxlaw-2811	144	1	71	71	NUM
taxlaw-2811	144	2	,	,	PUNCT
taxlaw-2811	144	3	79	79	NUM
taxlaw-2811	144	4	(	(	PUNCT
taxlaw-2811	144	5	2003	2003	NUM
taxlaw-2811	144	6	)	)	PUNCT
taxlaw-2811	144	7	(	(	PUNCT
taxlaw-2811	144	8	defining	define	VERB
taxlaw-2811	144	9	stealth	stealth	ADJ
taxlaw-2811	144	10	compensation	compensation	NOUN
taxlaw-2811	144	11	as	as	ADP
taxlaw-2811	144	12	the	the	DET
taxlaw-2811	144	13	practice	practice	NOUN
taxlaw-2811	144	14	of	of	ADP
taxlaw-2811	144	15	blurring	blur	VERB
taxlaw-2811	144	16	or	or	CCONJ
taxlaw-2811	144	17	even	even	ADV
taxlaw-2811	144	18	concealing	conceal	VERB
taxlaw-2811	144	19	the	the	DET
taxlaw-2811	144	20	total	total	ADJ
taxlaw-2811	144	21	amount	amount	NOUN
taxlaw-2811	144	22	of	of	ADP
taxlaw-2811	144	23	compensation	compensation	NOUN
taxlaw-2811	144	24	)	)	PUNCT
taxlaw-2811	144	25	.	.	PUNCT
taxlaw-2811	145	1	19	19	NUM
taxlaw-2811	145	2	see	see	VERB
taxlaw-2811	145	3	compton	compton	PROPN
taxlaw-2811	145	4	,	,	PUNCT
taxlaw-2811	145	5	supra	supra	PROPN
taxlaw-2811	145	6	note	note	NOUN
taxlaw-2811	145	7	3	3	NUM
taxlaw-2811	145	8	,	,	PUNCT
taxlaw-2811	145	9	at	at	ADP
taxlaw-2811	145	10	383	383	NUM
taxlaw-2811	145	11	-	-	SYM
taxlaw-2811	145	12	86	86	NUM
taxlaw-2811	145	13	.	.	PUNCT
taxlaw-2811	145	14	20	20	NUM
taxlaw-2811	145	15	nevertheless	nevertheless	ADV
taxlaw-2811	145	16	,	,	PUNCT
taxlaw-2811	145	17	some	some	DET
taxlaw-2811	145	18	studies	study	NOUN
taxlaw-2811	145	19	have	have	AUX
taxlaw-2811	145	20	found	find	VERB
taxlaw-2811	145	21	little	little	ADJ
taxlaw-2811	145	22	evidence	evidence	NOUN
taxlaw-2811	145	23	of	of	ADP
taxlaw-2811	145	24	reputational	reputational	ADJ
taxlaw-2811	145	25	penalties	penalty	NOUN
taxlaw-2811	145	26	resulting	result	VERB
taxlaw-2811	145	27	from	from	ADP
taxlaw-2811	145	28	backdating	backdating	NOUN
taxlaw-2811	145	29	scandals	scandal	NOUN
taxlaw-2811	145	30	.	.	PUNCT
taxlaw-2811	146	1	see	see	VERB
taxlaw-2811	146	2	yonca	yonca	PROPN
taxlaw-2811	146	3	ertimur	ertimur	PROPN
taxlaw-2811	146	4	et	et	PROPN
taxlaw-2811	146	5	al	al	PROPN
taxlaw-2811	146	6	.	.	PROPN
taxlaw-2811	146	7	,	,	PUNCT
taxlaw-2811	146	8	reputation	reputation	NOUN
taxlaw-2811	146	9	penalties	penalty	NOUN
taxlaw-2811	146	10	for	for	ADP
taxlaw-2811	146	11	poor	poor	ADJ
taxlaw-2811	146	12	monitoring	monitoring	NOUN
taxlaw-2811	146	13	of	of	ADP
taxlaw-2811	146	14	executive	executive	ADJ
taxlaw-2811	146	15	pay	pay	NOUN
taxlaw-2811	146	16	:	:	PUNCT
taxlaw-2811	146	17	evidence	evidence	NOUN
taxlaw-2811	146	18	from	from	ADP
taxlaw-2811	146	19	option	option	NOUN
taxlaw-2811	146	20	backdating	backdating	NOUN
taxlaw-2811	146	21	,	,	PUNCT
taxlaw-2811	146	22	104	104	NUM
taxlaw-2811	146	23	j.	j.	PROPN
taxlaw-2811	146	24	fin	fin	PROPN
taxlaw-2811	146	25	.	.	PUNCT
taxlaw-2811	146	26	econ	econ	PROPN
taxlaw-2811	146	27	.	.	PUNCT
taxlaw-2811	147	1	118	118	NUM
taxlaw-2811	147	2	,	,	PUNCT
taxlaw-2811	147	3	119	119	NUM
taxlaw-2811	147	4	(	(	PUNCT
taxlaw-2811	147	5	2012	2012	NUM
taxlaw-2811	147	6	)	)	PUNCT
taxlaw-2811	147	7	.	.	PUNCT
taxlaw-2811	148	1	21	21	NUM
taxlaw-2811	149	1	the	the	DET
taxlaw-2811	149	2	existing	exist	VERB
taxlaw-2811	149	3	backdating	backdating	NOUN
taxlaw-2811	149	4	literature	literature	NOUN
taxlaw-2811	149	5	focuses	focus	VERB
taxlaw-2811	149	6	almost	almost	ADV
taxlaw-2811	149	7	exclusively	exclusively	ADV
taxlaw-2811	149	8	on	on	ADP
taxlaw-2811	149	9	the	the	DET
taxlaw-2811	149	10	u.s	u.s	PROPN
taxlaw-2811	149	11	.	.	PROPN
taxlaw-2811	149	12	see	see	PROPN
taxlaw-2811	149	13	compton	compton	PROPN
taxlaw-2811	149	14	,	,	PUNCT
taxlaw-2811	149	15	supra	supra	PROPN
taxlaw-2811	149	16	note	note	NOUN
taxlaw-2811	149	17	3	3	NUM
taxlaw-2811	149	18	,	,	PUNCT
taxlaw-2811	149	19	at	at	ADP
taxlaw-2811	149	20	391	391	NUM
taxlaw-2811	149	21	.	.	PUNCT
taxlaw-2811	150	1	we	we	PRON
taxlaw-2811	150	2	argue	argue	VERB
taxlaw-2811	150	3	that	that	SCONJ
taxlaw-2811	150	4	a	a	DET
taxlaw-2811	150	5	more	more	ADV
taxlaw-2811	150	6	complete	complete	ADJ
taxlaw-2811	150	7	understanding	understanding	NOUN
taxlaw-2811	150	8	of	of	ADP
taxlaw-2811	150	9	the	the	DET
taxlaw-2811	150	10	causes	cause	NOUN
taxlaw-2811	150	11	of	of	ADP
taxlaw-2811	150	12	backdating	backdating	NOUN
taxlaw-2811	150	13	requires	require	VERB
taxlaw-2811	150	14	research	research	NOUN
taxlaw-2811	150	15	that	that	PRON
taxlaw-2811	150	16	looks	look	VERB
taxlaw-2811	150	17	beyond	beyond	ADP
taxlaw-2811	150	18	the	the	DET
taxlaw-2811	150	19	u.s	u.s	PROPN
taxlaw-2811	150	20	.	.	PROPN
taxlaw-2811	150	21	we	we	PRON
taxlaw-2811	150	22	believe	believe	VERB
taxlaw-2811	150	23	that	that	SCONJ
taxlaw-2811	150	24	contrasting	contrast	VERB
taxlaw-2811	150	25	canadian	canadian	PROPN
taxlaw-2811	150	26	and	and	CCONJ
taxlaw-2811	150	27	u.s	u.s	PROPN
taxlaw-2811	150	28	.	.	PROPN
taxlaw-2811	150	29	regimes	regime	NOUN
taxlaw-2811	150	30	and	and	CCONJ
taxlaw-2811	150	31	evidence	evidence	NOUN
taxlaw-2811	150	32	,	,	PUNCT
taxlaw-2811	150	33	at	at	ADP
taxlaw-2811	150	34	a	a	DET
taxlaw-2811	150	35	minimum	minimum	NOUN
taxlaw-2811	150	36	,	,	PUNCT
taxlaw-2811	150	37	can	can	AUX
taxlaw-2811	150	38	help	help	VERB
taxlaw-2811	150	39	elucidate	elucidate	VERB
taxlaw-2811	150	40	the	the	DET
taxlaw-2811	150	41	causes	cause	NOUN
taxlaw-2811	150	42	of	of	ADP
taxlaw-2811	150	43	backdating	backdating	NOUN
taxlaw-2811	150	44	.	.	PUNCT
taxlaw-2811	151	1	in	in	ADP
taxlaw-2811	151	2	addition	addition	NOUN
taxlaw-2811	151	3	,	,	PUNCT
taxlaw-2811	151	4	such	such	ADJ
taxlaw-2811	151	5	comparative	comparative	ADJ
taxlaw-2811	151	6	work	work	NOUN
taxlaw-2811	151	7	can	can	AUX
taxlaw-2811	151	8	also	also	ADV
taxlaw-2811	151	9	help	help	VERB
taxlaw-2811	151	10	uncover	uncover	VERB
taxlaw-2811	151	11	whether	whether	SCONJ
taxlaw-2811	151	12	backdating	backdating	NOUN
taxlaw-2811	151	13	activities	activity	NOUN
taxlaw-2811	151	14	are	be	AUX
taxlaw-2811	151	15	path	path	NOUN
taxlaw-2811	151	16	-	-	PUNCT
taxlaw-2811	151	17	dependent	dependent	ADJ
taxlaw-2811	151	18	and	and	CCONJ
taxlaw-2811	151	19	context	context	NOUN
taxlaw-2811	151	20	specific	specific	ADJ
taxlaw-2811	151	21	,	,	PUNCT
taxlaw-2811	151	22	thereby	thereby	ADV
taxlaw-2811	151	23	providing	provide	VERB
taxlaw-2811	151	24	policy	policy	NOUN
taxlaw-2811	151	25	lessons	lesson	NOUN
taxlaw-2811	151	26	from	from	ADP
taxlaw-2811	151	27	and	and	CCONJ
taxlaw-2811	151	28	for	for	ADP
taxlaw-2811	151	29	other	other	ADJ
taxlaw-2811	151	30	jurisdictions	jurisdiction	NOUN
taxlaw-2811	151	31	.	.	PUNCT
taxlaw-2811	152	1	for	for	ADP
taxlaw-2811	152	2	example	example	NOUN
taxlaw-2811	152	3	,	,	PUNCT
taxlaw-2811	152	4	comparing	compare	VERB
taxlaw-2811	152	5	and	and	CCONJ
taxlaw-2811	152	6	contrasting	contrast	VERB
taxlaw-2811	152	7	insider	insider	NOUN
taxlaw-2811	152	8	reporting	reporting	NOUN
taxlaw-2811	152	9	obligations	obligation	NOUN
taxlaw-2811	152	10	in	in	ADP
taxlaw-2811	152	11	a	a	DET
taxlaw-2811	152	12	number	number	NOUN
taxlaw-2811	152	13	of	of	ADP
taxlaw-2811	152	14	countries	country	NOUN
taxlaw-2811	152	15	finds	find	VERB
taxlaw-2811	152	16	that	that	SCONJ
taxlaw-2811	152	17	placing	place	VERB
taxlaw-2811	152	18	the	the	DET
taxlaw-2811	152	19	reporting	reporting	NOUN
taxlaw-2811	152	20	onus	onus	NOUN
taxlaw-2811	152	21	on	on	ADP
taxlaw-2811	152	22	the	the	DET
taxlaw-2811	152	23	corporation	corporation	NOUN
taxlaw-2811	152	24	rather	rather	ADV
taxlaw-2811	152	25	than	than	ADP
taxlaw-2811	152	26	the	the	DET
taxlaw-2811	152	27	individual	individual	NOUN
taxlaw-2811	152	28	may	may	AUX
taxlaw-2811	152	29	have	have	AUX
taxlaw-2811	152	30	played	play	VERB
taxlaw-2811	152	31	a	a	DET
taxlaw-2811	152	32	role	role	NOUN
taxlaw-2811	152	33	in	in	ADP
taxlaw-2811	152	34	the	the	DET
taxlaw-2811	152	35	lack	lack	NOUN
taxlaw-2811	152	36	of	of	ADP
taxlaw-2811	152	37	backdating	backdating	NOUN
taxlaw-2811	152	38	in	in	ADP
taxlaw-2811	152	39	the	the	DET
taxlaw-2811	152	40	u.k	u.k	PROPN
taxlaw-2811	152	41	.	.	PROPN
taxlaw-2811	152	42	and	and	CCONJ
taxlaw-2811	152	43	australia	australia	PROPN
taxlaw-2811	152	44	.	.	PUNCT
taxlaw-2811	153	1	see	see	VERB
taxlaw-2811	153	2	compton	compton	PROPN
taxlaw-2811	153	3	et	et	PROPN
taxlaw-2811	153	4	al	al	PROPN
taxlaw-2811	153	5	.	.	PROPN
taxlaw-2811	153	6	,	,	PUNCT
taxlaw-2811	153	7	supra	supra	PROPN
taxlaw-2811	153	8	note	note	PROPN
taxlaw-2811	153	9	8	8	NUM
taxlaw-2811	153	10	,	,	PUNCT
taxlaw-2811	153	11	at	at	ADP
taxlaw-2811	153	12	483	483	NUM
taxlaw-2811	153	13	,	,	PUNCT
taxlaw-2811	153	14	490	490	NUM
taxlaw-2811	153	15	.	.	PUNCT
taxlaw-2811	154	1	since	since	SCONJ
taxlaw-2811	154	2	current	current	ADJ
taxlaw-2811	154	3	regulations	regulation	NOUN
taxlaw-2811	154	4	and	and	CCONJ
taxlaw-2811	154	5	enforcement	enforcement	NOUN
taxlaw-2811	154	6	in	in	ADP
taxlaw-2811	154	7	the	the	DET
taxlaw-2811	154	8	u.s	u.s	PROPN
taxlaw-2811	154	9	.	.	PROPN
taxlaw-2811	154	10	have	have	AUX
taxlaw-2811	154	11	failed	fail	VERB
taxlaw-2811	154	12	to	to	PART
taxlaw-2811	154	13	completely	completely	ADV
taxlaw-2811	154	14	150	150	NUM
taxlaw-2811	154	15	columbia	columbia	PROPN
taxlaw-2811	154	16	journal	journal	NOUN
taxlaw-2811	154	17	of	of	ADP
taxlaw-2811	154	18	tax	tax	NOUN
taxlaw-2811	154	19	law	law	NOUN
taxlaw-2811	155	1	[	[	X
taxlaw-2811	155	2	vol.3:144	vol.3:144	PROPN
taxlaw-2811	155	3	differences	difference	NOUN
taxlaw-2811	155	4	in	in	ADP
taxlaw-2811	155	5	these	these	DET
taxlaw-2811	155	6	rules	rule	NOUN
taxlaw-2811	155	7	,	,	PUNCT
taxlaw-2811	155	8	particularly	particularly	ADV
taxlaw-2811	155	9	the	the	DET
taxlaw-2811	155	10	extent	extent	NOUN
taxlaw-2811	155	11	to	to	PART
taxlaw-2811	155	12	which	which	PRON
taxlaw-2811	155	13	these	these	DET
taxlaw-2811	155	14	differences	difference	NOUN
taxlaw-2811	155	15	affect	affect	VERB
taxlaw-2811	155	16	the	the	DET
taxlaw-2811	155	17	after	after	ADP
taxlaw-2811	155	18	-	-	PUNCT
taxlaw-2811	155	19	tax	tax	NOUN
taxlaw-2811	155	20	return	return	NOUN
taxlaw-2811	155	21	to	to	ADP
taxlaw-2811	155	22	a	a	DET
taxlaw-2811	155	23	canadian	canadian	ADJ
taxlaw-2811	155	24	executive	executive	NOUN
taxlaw-2811	155	25	compared	compare	VERB
taxlaw-2811	155	26	to	to	ADP
taxlaw-2811	155	27	a	a	DET
taxlaw-2811	155	28	u.s	u.s	PROPN
taxlaw-2811	155	29	.	.	PROPN
taxlaw-2811	155	30	executive	executive	NOUN
taxlaw-2811	155	31	of	of	ADP
taxlaw-2811	155	32	backdated	backdated	ADJ
taxlaw-2811	155	33	options	option	NOUN
taxlaw-2811	155	34	.	.	PUNCT
taxlaw-2811	156	1	in	in	ADP
taxlaw-2811	156	2	the	the	DET
taxlaw-2811	156	3	united	united	PROPN
taxlaw-2811	156	4	states	states	PROPN
taxlaw-2811	156	5	,	,	PUNCT
taxlaw-2811	156	6	the	the	DET
taxlaw-2811	156	7	entire	entire	ADJ
taxlaw-2811	156	8	benefit	benefit	NOUN
taxlaw-2811	156	9	realized	realize	VERB
taxlaw-2811	156	10	by	by	ADP
taxlaw-2811	156	11	the	the	DET
taxlaw-2811	156	12	employee	employee	NOUN
taxlaw-2811	156	13	at	at	ADP
taxlaw-2811	156	14	the	the	DET
taxlaw-2811	156	15	time	time	NOUN
taxlaw-2811	156	16	of	of	ADP
taxlaw-2811	156	17	exercise	exercise	NOUN
taxlaw-2811	156	18	of	of	ADP
taxlaw-2811	156	19	most	most	ADJ
taxlaw-2811	156	20	executive	executive	ADJ
taxlaw-2811	156	21	stock	stock	NOUN
taxlaw-2811	156	22	options	option	NOUN
taxlaw-2811	156	23	is	be	AUX
taxlaw-2811	156	24	included	include	VERB
taxlaw-2811	156	25	in	in	ADP
taxlaw-2811	156	26	income	income	NOUN
taxlaw-2811	156	27	,	,	PUNCT
taxlaw-2811	156	28	22	22	NUM
taxlaw-2811	156	29	while	while	SCONJ
taxlaw-2811	156	30	in	in	ADP
taxlaw-2811	156	31	canada	canada	PROPN
taxlaw-2811	156	32	,	,	PUNCT
taxlaw-2811	156	33	assuming	assume	VERB
taxlaw-2811	156	34	certain	certain	ADJ
taxlaw-2811	156	35	conditions	condition	NOUN
taxlaw-2811	156	36	are	be	AUX
taxlaw-2811	156	37	met	meet	VERB
taxlaw-2811	156	38	,	,	PUNCT
taxlaw-2811	156	39	the	the	DET
taxlaw-2811	156	40	benefit	benefit	NOUN
taxlaw-2811	156	41	is	be	AUX
taxlaw-2811	156	42	taxed	tax	VERB
taxlaw-2811	156	43	at	at	ADP
taxlaw-2811	156	44	the	the	DET
taxlaw-2811	156	45	same	same	ADJ
taxlaw-2811	156	46	effective	effective	ADJ
taxlaw-2811	156	47	rate	rate	NOUN
taxlaw-2811	156	48	as	as	ADP
taxlaw-2811	156	49	capital	capital	NOUN
taxlaw-2811	156	50	gains	gain	NOUN
taxlaw-2811	156	51	(	(	PUNCT
taxlaw-2811	156	52	and	and	CCONJ
taxlaw-2811	156	53	thus	thus	ADV
taxlaw-2811	156	54	is	be	AUX
taxlaw-2811	156	55	subject	subject	ADJ
taxlaw-2811	156	56	to	to	ADP
taxlaw-2811	156	57	a	a	DET
taxlaw-2811	156	58	lower	low	ADJ
taxlaw-2811	156	59	tax	tax	NOUN
taxlaw-2811	156	60	rate	rate	NOUN
taxlaw-2811	156	61	than	than	SCONJ
taxlaw-2811	156	62	if	if	SCONJ
taxlaw-2811	156	63	taxed	tax	VERB
taxlaw-2811	156	64	as	as	ADP
taxlaw-2811	156	65	regular	regular	ADJ
taxlaw-2811	156	66	employment	employment	NOUN
taxlaw-2811	156	67	income	income	NOUN
taxlaw-2811	156	68	)	)	PUNCT
taxlaw-2811	156	69	.	.	PUNCT
taxlaw-2811	157	1	part	part	NOUN
taxlaw-2811	157	2	ii	ii	PROPN
taxlaw-2811	157	3	considers	consider	VERB
taxlaw-2811	157	4	these	these	DET
taxlaw-2811	157	5	personal	personal	ADJ
taxlaw-2811	157	6	income	income	NOUN
taxlaw-2811	157	7	tax	tax	NOUN
taxlaw-2811	157	8	rules	rule	NOUN
taxlaw-2811	157	9	in	in	ADP
taxlaw-2811	157	10	detail	detail	NOUN
taxlaw-2811	157	11	.	.	PUNCT
taxlaw-2811	158	1	in	in	ADP
taxlaw-2811	158	2	particular	particular	ADJ
taxlaw-2811	158	3	,	,	PUNCT
taxlaw-2811	158	4	the	the	DET
taxlaw-2811	158	5	relevant	relevant	ADJ
taxlaw-2811	158	6	personal	personal	ADJ
taxlaw-2811	158	7	income	income	NOUN
taxlaw-2811	158	8	tax	tax	NOUN
taxlaw-2811	158	9	rules	rule	NOUN
taxlaw-2811	158	10	in	in	ADP
taxlaw-2811	158	11	the	the	DET
taxlaw-2811	158	12	two	two	NUM
taxlaw-2811	158	13	countries	country	NOUN
taxlaw-2811	158	14	are	be	AUX
taxlaw-2811	158	15	compared	compare	VERB
taxlaw-2811	158	16	and	and	CCONJ
taxlaw-2811	158	17	contrasted	contrast	VERB
taxlaw-2811	158	18	to	to	PART
taxlaw-2811	158	19	demonstrate	demonstrate	VERB
taxlaw-2811	158	20	the	the	DET
taxlaw-2811	158	21	role	role	NOUN
taxlaw-2811	158	22	these	these	DET
taxlaw-2811	158	23	rules	rule	NOUN
taxlaw-2811	158	24	may	may	AUX
taxlaw-2811	158	25	play	play	VERB
taxlaw-2811	158	26	in	in	ADP
taxlaw-2811	158	27	determining	determine	VERB
taxlaw-2811	158	28	the	the	DET
taxlaw-2811	158	29	demand	demand	NOUN
taxlaw-2811	158	30	for	for	ADP
taxlaw-2811	158	31	backdated	backdated	ADJ
taxlaw-2811	158	32	options	option	NOUN
taxlaw-2811	158	33	in	in	ADP
taxlaw-2811	158	34	the	the	DET
taxlaw-2811	158	35	two	two	NUM
taxlaw-2811	158	36	countries	country	NOUN
taxlaw-2811	158	37	.	.	PUNCT
taxlaw-2811	159	1	23	23	NUM
taxlaw-2811	159	2	as	as	SCONJ
taxlaw-2811	159	3	will	will	AUX
taxlaw-2811	159	4	be	be	AUX
taxlaw-2811	159	5	shown	show	VERB
taxlaw-2811	159	6	,	,	PUNCT
taxlaw-2811	159	7	this	this	PRON
taxlaw-2811	159	8	is	be	AUX
taxlaw-2811	159	9	potentially	potentially	ADV
taxlaw-2811	159	10	an	an	DET
taxlaw-2811	159	11	important	important	ADJ
taxlaw-2811	159	12	component	component	NOUN
taxlaw-2811	159	13	in	in	ADP
taxlaw-2811	159	14	the	the	DET
taxlaw-2811	159	15	decision	decision	NOUN
taxlaw-2811	159	16	of	of	ADP
taxlaw-2811	159	17	executives	executive	NOUN
taxlaw-2811	159	18	to	to	PART
taxlaw-2811	159	19	accept	accept	VERB
taxlaw-2811	159	20	backdated	backdate	VERB
taxlaw-2811	159	21	stock	stock	NOUN
taxlaw-2811	159	22	options	option	NOUN
taxlaw-2811	159	23	and	and	CCONJ
taxlaw-2811	159	24	may	may	AUX
taxlaw-2811	159	25	provide	provide	VERB
taxlaw-2811	159	26	an	an	DET
taxlaw-2811	159	27	additional	additional	ADJ
taxlaw-2811	159	28	incentive	incentive	NOUN
taxlaw-2811	159	29	for	for	SCONJ
taxlaw-2811	159	30	executives	executive	NOUN
taxlaw-2811	159	31	to	to	PART
taxlaw-2811	159	32	demand	demand	VERB
taxlaw-2811	159	33	them	they	PRON
taxlaw-2811	159	34	in	in	ADP
taxlaw-2811	159	35	canada	canada	PROPN
taxlaw-2811	159	36	.	.	PUNCT
taxlaw-2811	160	1	ii	ii	PROPN
taxlaw-2811	160	2	.	.	PUNCT
taxlaw-2811	160	3	tax	tax	NOUN
taxlaw-2811	160	4	policy	policy	NOUN
taxlaw-2811	160	5	and	and	CCONJ
taxlaw-2811	160	6	the	the	DET
taxlaw-2811	160	7	demand	demand	NOUN
taxlaw-2811	160	8	for	for	ADP
taxlaw-2811	160	9	backdated	backdated	ADJ
taxlaw-2811	160	10	options	option	NOUN
taxlaw-2811	160	11	the	the	DET
taxlaw-2811	160	12	taxation	taxation	NOUN
taxlaw-2811	160	13	of	of	ADP
taxlaw-2811	160	14	stock	stock	NOUN
taxlaw-2811	160	15	options	option	NOUN
taxlaw-2811	160	16	varies	vary	VERB
taxlaw-2811	160	17	significantly	significantly	ADV
taxlaw-2811	160	18	between	between	ADP
taxlaw-2811	160	19	canada	canada	PROPN
taxlaw-2811	160	20	and	and	CCONJ
taxlaw-2811	160	21	the	the	DET
taxlaw-2811	160	22	united	united	PROPN
taxlaw-2811	160	23	states	states	PROPN
taxlaw-2811	160	24	.	.	PUNCT
taxlaw-2811	161	1	24	24	NUM
taxlaw-2811	161	2	in	in	ADP
taxlaw-2811	161	3	this	this	DET
taxlaw-2811	161	4	part	part	NOUN
taxlaw-2811	161	5	we	we	PRON
taxlaw-2811	161	6	summarize	summarize	VERB
taxlaw-2811	161	7	the	the	DET
taxlaw-2811	161	8	differences	difference	NOUN
taxlaw-2811	161	9	,	,	PUNCT
taxlaw-2811	161	10	focusing	focus	VERB
taxlaw-2811	161	11	on	on	ADP
taxlaw-2811	161	12	backdated	backdated	ADJ
taxlaw-2811	161	13	options	option	NOUN
taxlaw-2811	161	14	and	and	CCONJ
taxlaw-2811	161	15	incorporating	incorporate	VERB
taxlaw-2811	161	16	a	a	DET
taxlaw-2811	161	17	discussion	discussion	NOUN
taxlaw-2811	161	18	of	of	ADP
taxlaw-2811	161	19	recent	recent	ADJ
taxlaw-2811	161	20	u.s	u.s	PROPN
taxlaw-2811	161	21	.	.	PROPN
taxlaw-2811	161	22	changes	change	NOUN
taxlaw-2811	161	23	regarding	regard	VERB
taxlaw-2811	161	24	the	the	DET
taxlaw-2811	161	25	taxation	taxation	NOUN
taxlaw-2811	161	26	of	of	ADP
taxlaw-2811	161	27	discounted	discount	VERB
taxlaw-2811	161	28	stock	stock	NOUN
taxlaw-2811	161	29	options	option	NOUN
taxlaw-2811	161	30	enacted	enact	VERB
taxlaw-2811	161	31	in	in	ADP
taxlaw-2811	161	32	2004	2004	NUM
taxlaw-2811	161	33	on	on	ADP
taxlaw-2811	161	34	the	the	DET
taxlaw-2811	161	35	heels	heel	NOUN
taxlaw-2811	161	36	of	of	ADP
taxlaw-2811	161	37	the	the	DET
taxlaw-2811	161	38	enron	enron	PROPN
taxlaw-2811	161	39	,	,	PUNCT
taxlaw-2811	161	40	worldcom	worldcom	PROPN
taxlaw-2811	161	41	,	,	PUNCT
taxlaw-2811	161	42	and	and	CCONJ
taxlaw-2811	161	43	tyco	tyco	NOUN
taxlaw-2811	161	44	scandals	scandal	NOUN
taxlaw-2811	161	45	.	.	PUNCT
taxlaw-2811	162	1	eradicate	eradicate	VERB
taxlaw-2811	162	2	the	the	DET
taxlaw-2811	162	3	backdating	backdating	NOUN
taxlaw-2811	162	4	problem	problem	NOUN
taxlaw-2811	162	5	,	,	PUNCT
taxlaw-2811	162	6	this	this	PRON
taxlaw-2811	162	7	suggests	suggest	VERB
taxlaw-2811	162	8	a	a	DET
taxlaw-2811	162	9	continued	continue	VERB
taxlaw-2811	162	10	lack	lack	NOUN
taxlaw-2811	162	11	of	of	ADP
taxlaw-2811	162	12	understanding	understanding	NOUN
taxlaw-2811	162	13	of	of	ADP
taxlaw-2811	162	14	the	the	DET
taxlaw-2811	162	15	drivers	driver	NOUN
taxlaw-2811	162	16	of	of	ADP
taxlaw-2811	162	17	the	the	DET
taxlaw-2811	162	18	behavior	behavior	NOUN
taxlaw-2811	162	19	and	and	CCONJ
taxlaw-2811	162	20	that	that	SCONJ
taxlaw-2811	162	21	further	further	ADJ
taxlaw-2811	162	22	policy	policy	NOUN
taxlaw-2811	162	23	interventions	intervention	NOUN
taxlaw-2811	162	24	are	be	AUX
taxlaw-2811	162	25	required	require	VERB
taxlaw-2811	162	26	.	.	PUNCT
taxlaw-2811	163	1	see	see	VERB
taxlaw-2811	163	2	i	i	PRON
taxlaw-2811	163	3	d.	d.	PROPN
taxlaw-2811	163	4	at	at	ADP
taxlaw-2811	163	5	489	489	NUM
taxlaw-2811	163	6	-	-	SYM
taxlaw-2811	163	7	90	90	NUM
taxlaw-2811	163	8	.	.	PUNCT
taxlaw-2811	164	1	22	22	NUM
taxlaw-2811	164	2	this	this	PRON
taxlaw-2811	164	3	is	be	AUX
taxlaw-2811	164	4	because	because	SCONJ
taxlaw-2811	164	5	most	most	ADJ
taxlaw-2811	164	6	executive	executive	ADJ
taxlaw-2811	164	7	stock	stock	NOUN
taxlaw-2811	164	8	options	option	NOUN
taxlaw-2811	164	9	issued	issue	VERB
taxlaw-2811	164	10	in	in	ADP
taxlaw-2811	164	11	the	the	DET
taxlaw-2811	164	12	u.s	u.s	PROPN
taxlaw-2811	164	13	.	.	PROPN
taxlaw-2811	164	14	are	be	AUX
taxlaw-2811	164	15	nsos	nsos	ADJ
taxlaw-2811	164	16	.	.	PUNCT
taxlaw-2811	164	17	1	1	NUM
taxlaw-2811	164	18	edward	edward	PROPN
taxlaw-2811	164	19	f.	f.	PROPN
taxlaw-2811	164	20	koren	koren	PROPN
taxlaw-2811	164	21	et	et	PROPN
taxlaw-2811	164	22	al	al	PROPN
taxlaw-2811	164	23	.	.	PROPN
taxlaw-2811	164	24	,	,	PUNCT
taxlaw-2811	164	25	estate	estate	NOUN
taxlaw-2811	164	26	tax	tax	NOUN
taxlaw-2811	164	27	&	&	CCONJ
taxlaw-2811	164	28	personal	personal	ADJ
taxlaw-2811	164	29	financial	financial	ADJ
taxlaw-2811	164	30	planning	planning	NOUN
taxlaw-2811	164	31	§	§	PROPN
taxlaw-2811	164	32	2:68	2:68	PROPN
taxlaw-2811	164	33	(	(	PUNCT
taxlaw-2811	164	34	2012	2012	NUM
taxlaw-2811	164	35	)	)	PUNCT
taxlaw-2811	164	36	.	.	PUNCT
taxlaw-2811	165	1	23	23	NUM
taxlaw-2811	166	1	while	while	SCONJ
taxlaw-2811	166	2	beyond	beyond	ADP
taxlaw-2811	166	3	the	the	DET
taxlaw-2811	166	4	scope	scope	NOUN
taxlaw-2811	166	5	of	of	ADP
taxlaw-2811	166	6	this	this	DET
taxlaw-2811	166	7	paper	paper	NOUN
taxlaw-2811	166	8	,	,	PUNCT
taxlaw-2811	166	9	we	we	PRON
taxlaw-2811	166	10	note	note	VERB
taxlaw-2811	166	11	a	a	DET
taxlaw-2811	166	12	few	few	ADJ
taxlaw-2811	166	13	things	thing	NOUN
taxlaw-2811	166	14	concerning	concern	VERB
taxlaw-2811	166	15	the	the	DET
taxlaw-2811	166	16	corporate	corporate	ADJ
taxlaw-2811	166	17	taxation	taxation	NOUN
taxlaw-2811	166	18	of	of	ADP
taxlaw-2811	166	19	executive	executive	ADJ
taxlaw-2811	166	20	stock	stock	NOUN
taxlaw-2811	166	21	options	option	NOUN
taxlaw-2811	166	22	in	in	ADP
taxlaw-2811	166	23	the	the	DET
taxlaw-2811	166	24	united	united	PROPN
taxlaw-2811	166	25	states	states	PROPN
taxlaw-2811	166	26	that	that	PRON
taxlaw-2811	166	27	have	have	VERB
taxlaw-2811	166	28	no	no	DET
taxlaw-2811	166	29	counterpart	counterpart	NOUN
taxlaw-2811	166	30	in	in	ADP
taxlaw-2811	166	31	canada	canada	PROPN
taxlaw-2811	166	32	.	.	PUNCT
taxlaw-2811	167	1	in	in	ADP
taxlaw-2811	167	2	particular	particular	ADJ
taxlaw-2811	167	3	,	,	PUNCT
taxlaw-2811	167	4	it	it	PRON
taxlaw-2811	167	5	has	have	AUX
taxlaw-2811	167	6	been	be	AUX
taxlaw-2811	167	7	suggested	suggest	VERB
taxlaw-2811	167	8	that	that	SCONJ
taxlaw-2811	167	9	corporate	corporate	ADJ
taxlaw-2811	167	10	tax	tax	NOUN
taxlaw-2811	167	11	may	may	AUX
taxlaw-2811	167	12	increase	increase	VERB
taxlaw-2811	167	13	the	the	DET
taxlaw-2811	167	14	proclivity	proclivity	NOUN
taxlaw-2811	167	15	to	to	PART
taxlaw-2811	167	16	backdate	backdate	VERB
taxlaw-2811	167	17	in	in	ADP
taxlaw-2811	167	18	the	the	DET
taxlaw-2811	167	19	united	united	PROPN
taxlaw-2811	167	20	states	states	PROPN
taxlaw-2811	167	21	,	,	PUNCT
taxlaw-2811	167	22	but	but	CCONJ
taxlaw-2811	167	23	not	not	PART
taxlaw-2811	167	24	in	in	ADP
taxlaw-2811	167	25	canada	canada	PROPN
taxlaw-2811	167	26	,	,	PUNCT
taxlaw-2811	167	27	because	because	SCONJ
taxlaw-2811	167	28	u.s	u.s	PROPN
taxlaw-2811	167	29	.	.	PROPN
taxlaw-2811	167	30	corporations	corporation	NOUN
taxlaw-2811	167	31	can	can	AUX
taxlaw-2811	167	32	deduct	deduct	VERB
taxlaw-2811	167	33	the	the	DET
taxlaw-2811	167	34	value	value	NOUN
taxlaw-2811	167	35	of	of	ADP
taxlaw-2811	167	36	most	most	ADJ
taxlaw-2811	167	37	stock	stock	NOUN
taxlaw-2811	167	38	option	option	NOUN
taxlaw-2811	167	39	benefits	benefit	NOUN
taxlaw-2811	167	40	whereas	whereas	SCONJ
taxlaw-2811	167	41	canadian	canadian	ADJ
taxlaw-2811	167	42	corporations	corporation	NOUN
taxlaw-2811	167	43	can	can	AUX
taxlaw-2811	167	44	not	not	PART
taxlaw-2811	167	45	.	.	PUNCT
taxlaw-2811	168	1	we	we	PRON
taxlaw-2811	168	2	disagree	disagree	VERB
taxlaw-2811	168	3	with	with	ADP
taxlaw-2811	168	4	this	this	DET
taxlaw-2811	168	5	view	view	NOUN
taxlaw-2811	168	6	.	.	PUNCT
taxlaw-2811	169	1	subject	subject	ADJ
taxlaw-2811	169	2	to	to	ADP
taxlaw-2811	169	3	the	the	DET
taxlaw-2811	169	4	possible	possible	ADJ
taxlaw-2811	169	5	application	application	NOUN
taxlaw-2811	169	6	of	of	ADP
taxlaw-2811	169	7	§	§	PROPN
taxlaw-2811	169	8	162(m	162(m	PROPN
taxlaw-2811	169	9	)	)	PUNCT
taxlaw-2811	169	10	of	of	ADP
taxlaw-2811	169	11	the	the	DET
taxlaw-2811	169	12	internal	internal	ADJ
taxlaw-2811	169	13	revenue	revenue	NOUN
taxlaw-2811	169	14	code	code	NOUN
taxlaw-2811	169	15	(	(	PUNCT
taxlaw-2811	169	16	“	"	PUNCT
taxlaw-2811	169	17	i.r.c	i.r.c	NOUN
taxlaw-2811	169	18	.	.	PUNCT
taxlaw-2811	169	19	”	"	PUNCT
taxlaw-2811	169	20	)	)	PUNCT
taxlaw-2811	170	1	(	(	PUNCT
taxlaw-2811	170	2	which	which	PRON
taxlaw-2811	170	3	restricts	restrict	VERB
taxlaw-2811	170	4	a	a	DET
taxlaw-2811	170	5	public	public	ADJ
taxlaw-2811	170	6	corporation	corporation	NOUN
taxlaw-2811	170	7	’s	’s	PART
taxlaw-2811	170	8	ability	ability	NOUN
taxlaw-2811	170	9	to	to	PART
taxlaw-2811	170	10	deduct	deduct	VERB
taxlaw-2811	170	11	more	more	ADJ
taxlaw-2811	170	12	than	than	ADP
taxlaw-2811	170	13	$	$	SYM
taxlaw-2811	170	14	1	1	NUM
taxlaw-2811	170	15	million	million	NUM
taxlaw-2811	170	16	in	in	ADP
taxlaw-2811	170	17	compensation	compensation	NOUN
taxlaw-2811	170	18	paid	pay	VERB
taxlaw-2811	170	19	to	to	ADP
taxlaw-2811	170	20	the	the	DET
taxlaw-2811	170	21	corporation	corporation	NOUN
taxlaw-2811	170	22	’s	’s	PART
taxlaw-2811	170	23	ceo	ceo	PROPN
taxlaw-2811	170	24	and	and	CCONJ
taxlaw-2811	170	25	next	next	ADJ
taxlaw-2811	170	26	four	four	NUM
taxlaw-2811	170	27	highest	high	ADJ
taxlaw-2811	170	28	paid	pay	VERB
taxlaw-2811	170	29	officers	officer	NOUN
taxlaw-2811	170	30	)	)	PUNCT
taxlaw-2811	170	31	,	,	PUNCT
taxlaw-2811	170	32	u.s	u.s	PROPN
taxlaw-2811	170	33	.	.	PROPN
taxlaw-2811	170	34	corporations	corporation	NOUN
taxlaw-2811	170	35	are	be	AUX
taxlaw-2811	170	36	entitled	entitle	VERB
taxlaw-2811	170	37	to	to	ADP
taxlaw-2811	170	38	a	a	DET
taxlaw-2811	170	39	deduction	deduction	NOUN
taxlaw-2811	170	40	for	for	ADP
taxlaw-2811	170	41	employee	employee	NOUN
taxlaw-2811	170	42	stock	stock	NOUN
taxlaw-2811	170	43	options	option	NOUN
taxlaw-2811	170	44	only	only	ADV
taxlaw-2811	170	45	if	if	SCONJ
taxlaw-2811	170	46	the	the	DET
taxlaw-2811	170	47	employee	employee	NOUN
taxlaw-2811	170	48	is	be	AUX
taxlaw-2811	170	49	required	require	VERB
taxlaw-2811	170	50	to	to	PART
taxlaw-2811	170	51	report	report	VERB
taxlaw-2811	170	52	the	the	DET
taxlaw-2811	170	53	stock	stock	NOUN
taxlaw-2811	170	54	option	option	NOUN
taxlaw-2811	170	55	benefit	benefit	NOUN
taxlaw-2811	170	56	as	as	ADP
taxlaw-2811	170	57	an	an	DET
taxlaw-2811	170	58	income	income	NOUN
taxlaw-2811	170	59	inclusion	inclusion	NOUN
taxlaw-2811	170	60	.	.	PUNCT
taxlaw-2811	171	1	see	see	VERB
taxlaw-2811	171	2	i.r.c	i.r.c	NOUN
taxlaw-2811	171	3	.	.	PUNCT
taxlaw-2811	172	1	§	§	PROPN
taxlaw-2811	172	2	162(m	162(m	PROPN
taxlaw-2811	172	3	)	)	PUNCT
taxlaw-2811	172	4	(	(	PUNCT
taxlaw-2811	172	5	west	west	NOUN
taxlaw-2811	172	6	supp	supp	PROPN
taxlaw-2811	172	7	.	.	PUNCT
taxlaw-2811	173	1	2011	2011	NUM
taxlaw-2811	173	2	)	)	PUNCT
taxlaw-2811	173	3	.	.	PUNCT
taxlaw-2811	174	1	not	not	PART
taxlaw-2811	174	2	-	-	PUNCT
taxlaw-2811	174	3	in	in	ADP
taxlaw-2811	174	4	-	-	PUNCT
taxlaw-2811	174	5	the	the	DET
taxlaw-2811	174	6	-	-	PUNCT
taxlaw-2811	174	7	money	money	NOUN
taxlaw-2811	174	8	options	option	NOUN
taxlaw-2811	174	9	are	be	AUX
taxlaw-2811	174	10	not	not	PART
taxlaw-2811	174	11	subject	subject	ADJ
taxlaw-2811	174	12	to	to	ADP
taxlaw-2811	174	13	§	§	PROPN
taxlaw-2811	174	14	162(m	162(m	NUM
taxlaw-2811	174	15	)	)	PUNCT
taxlaw-2811	174	16	whereas	whereas	SCONJ
taxlaw-2811	174	17	in	in	ADP
taxlaw-2811	174	18	-	-	PUNCT
taxlaw-2811	174	19	the	the	DET
taxlaw-2811	174	20	-	-	PUNCT
taxlaw-2811	174	21	money	money	NOUN
taxlaw-2811	174	22	options	option	NOUN
taxlaw-2811	174	23	are	be	AUX
taxlaw-2811	174	24	.	.	PUNCT
taxlaw-2811	175	1	thus	thus	ADV
taxlaw-2811	175	2	,	,	PUNCT
taxlaw-2811	175	3	a	a	DET
taxlaw-2811	175	4	corporation	corporation	NOUN
taxlaw-2811	175	5	is	be	AUX
taxlaw-2811	175	6	generally	generally	ADV
taxlaw-2811	175	7	entitled	entitle	VERB
taxlaw-2811	175	8	to	to	ADP
taxlaw-2811	175	9	a	a	DET
taxlaw-2811	175	10	deduction	deduction	NOUN
taxlaw-2811	175	11	for	for	ADP
taxlaw-2811	175	12	nsos	nsos	NOUN
taxlaw-2811	175	13	and	and	CCONJ
taxlaw-2811	175	14	incentive	incentive	NOUN
taxlaw-2811	175	15	stock	stock	NOUN
taxlaw-2811	175	16	options	option	NOUN
taxlaw-2811	175	17	(	(	PUNCT
taxlaw-2811	175	18	“	"	PUNCT
taxlaw-2811	175	19	isos	isos	PROPN
taxlaw-2811	175	20	”	"	PUNCT
taxlaw-2811	175	21	)	)	PUNCT
taxlaw-2811	175	22	where	where	SCONJ
taxlaw-2811	175	23	the	the	DET
taxlaw-2811	175	24	shares	share	NOUN
taxlaw-2811	175	25	are	be	AUX
taxlaw-2811	175	26	sold	sell	VERB
taxlaw-2811	175	27	within	within	ADP
taxlaw-2811	175	28	one	one	NUM
taxlaw-2811	175	29	year	year	NOUN
taxlaw-2811	175	30	after	after	SCONJ
taxlaw-2811	175	31	the	the	DET
taxlaw-2811	175	32	options	option	NOUN
taxlaw-2811	175	33	are	be	AUX
taxlaw-2811	175	34	exercised	exercise	VERB
taxlaw-2811	175	35	.	.	PUNCT
taxlaw-2811	176	1	nsos	nsos	PROPN
taxlaw-2811	176	2	may	may	AUX
taxlaw-2811	176	3	or	or	CCONJ
taxlaw-2811	176	4	may	may	AUX
taxlaw-2811	176	5	not	not	PART
taxlaw-2811	176	6	be	be	AUX
taxlaw-2811	176	7	subject	subject	ADJ
taxlaw-2811	176	8	to	to	ADP
taxlaw-2811	176	9	the	the	DET
taxlaw-2811	176	10	limitation	limitation	NOUN
taxlaw-2811	176	11	in	in	ADP
taxlaw-2811	176	12	§	§	PROPN
taxlaw-2811	176	13	162(m	162(m	NUM
taxlaw-2811	176	14	)	)	PUNCT
taxlaw-2811	176	15	depending	depend	VERB
taxlaw-2811	176	16	on	on	ADP
taxlaw-2811	176	17	what	what	PRON
taxlaw-2811	176	18	makes	make	VERB
taxlaw-2811	176	19	them	they	PRON
taxlaw-2811	176	20	nsos	nsos	ADJ
taxlaw-2811	176	21	,	,	PUNCT
taxlaw-2811	176	22	while	while	SCONJ
taxlaw-2811	176	23	isos	isos	PROPN
taxlaw-2811	176	24	held	hold	VERB
taxlaw-2811	176	25	less	less	ADJ
taxlaw-2811	176	26	than	than	ADP
taxlaw-2811	176	27	one	one	NUM
taxlaw-2811	176	28	year	year	NOUN
taxlaw-2811	176	29	would	would	AUX
taxlaw-2811	176	30	not	not	PART
taxlaw-2811	176	31	be	be	AUX
taxlaw-2811	176	32	subject	subject	ADJ
taxlaw-2811	176	33	to	to	ADP
taxlaw-2811	176	34	§	§	PROPN
taxlaw-2811	176	35	162(m	162(m	NUM
taxlaw-2811	176	36	)	)	PUNCT
taxlaw-2811	176	37	(	(	PUNCT
taxlaw-2811	176	38	because	because	SCONJ
taxlaw-2811	176	39	isos	isos	PROPN
taxlaw-2811	176	40	can	can	AUX
taxlaw-2811	176	41	not	not	PART
taxlaw-2811	176	42	be	be	AUX
taxlaw-2811	176	43	granted	grant	VERB
taxlaw-2811	176	44	in	in	ADP
taxlaw-2811	176	45	-	-	PUNCT
taxlaw-2811	176	46	the	the	DET
taxlaw-2811	176	47	-	-	PUNCT
taxlaw-2811	176	48	money	money	NOUN
taxlaw-2811	176	49	)	)	PUNCT
taxlaw-2811	176	50	.	.	PUNCT
taxlaw-2811	177	1	see	see	VERB
taxlaw-2811	177	2	i	i	PRON
taxlaw-2811	177	3	d.	d.	PROPN
taxlaw-2811	177	4	however	however	ADV
taxlaw-2811	177	5	,	,	PUNCT
taxlaw-2811	177	6	regardless	regardless	ADV
taxlaw-2811	177	7	of	of	ADP
taxlaw-2811	177	8	how	how	SCONJ
taxlaw-2811	177	9	long	long	ADV
taxlaw-2811	177	10	the	the	DET
taxlaw-2811	177	11	stock	stock	NOUN
taxlaw-2811	177	12	acquired	acquire	VERB
taxlaw-2811	177	13	pursuant	pursuant	ADV
taxlaw-2811	177	14	to	to	ADP
taxlaw-2811	177	15	isos	isos	PROPN
taxlaw-2811	177	16	are	be	AUX
taxlaw-2811	177	17	actually	actually	ADV
taxlaw-2811	177	18	held	hold	VERB
taxlaw-2811	177	19	,	,	PUNCT
taxlaw-2811	177	20	it	it	PRON
taxlaw-2811	177	21	seems	seem	VERB
taxlaw-2811	177	22	fair	fair	ADJ
taxlaw-2811	177	23	to	to	PART
taxlaw-2811	177	24	assume	assume	VERB
taxlaw-2811	177	25	that	that	SCONJ
taxlaw-2811	177	26	at	at	ADP
taxlaw-2811	177	27	the	the	DET
taxlaw-2811	177	28	time	time	NOUN
taxlaw-2811	177	29	of	of	ADP
taxlaw-2811	177	30	grant	grant	NOUN
taxlaw-2811	177	31	of	of	ADP
taxlaw-2811	177	32	the	the	DET
taxlaw-2811	177	33	iso	iso	NOUN
taxlaw-2811	177	34	,	,	PUNCT
taxlaw-2811	177	35	the	the	DET
taxlaw-2811	177	36	employer	employer	NOUN
taxlaw-2811	177	37	could	could	AUX
taxlaw-2811	177	38	not	not	PART
taxlaw-2811	177	39	expect	expect	VERB
taxlaw-2811	177	40	a	a	DET
taxlaw-2811	177	41	deduction	deduction	NOUN
taxlaw-2811	177	42	,	,	PUNCT
taxlaw-2811	177	43	since	since	SCONJ
taxlaw-2811	177	44	no	no	DET
taxlaw-2811	177	45	deduction	deduction	NOUN
taxlaw-2811	177	46	is	be	AUX
taxlaw-2811	177	47	available	available	ADJ
taxlaw-2811	177	48	if	if	SCONJ
taxlaw-2811	177	49	the	the	DET
taxlaw-2811	177	50	ultimate	ultimate	ADJ
taxlaw-2811	177	51	share	share	NOUN
taxlaw-2811	177	52	sale	sale	NOUN
taxlaw-2811	177	53	qualifies	qualify	VERB
taxlaw-2811	177	54	for	for	ADP
taxlaw-2811	177	55	iso	iso	NOUN
taxlaw-2811	177	56	treatment	treatment	NOUN
taxlaw-2811	177	57	.	.	PUNCT
taxlaw-2811	178	1	therefore	therefore	ADV
taxlaw-2811	178	2	from	from	ADP
taxlaw-2811	178	3	the	the	DET
taxlaw-2811	178	4	employer	employer	NOUN
taxlaw-2811	178	5	’s	’s	PART
taxlaw-2811	178	6	perspective	perspective	NOUN
taxlaw-2811	178	7	,	,	PUNCT
taxlaw-2811	178	8	there	there	PRON
taxlaw-2811	178	9	seems	seem	VERB
taxlaw-2811	178	10	to	to	PART
taxlaw-2811	178	11	be	be	AUX
taxlaw-2811	178	12	no	no	DET
taxlaw-2811	178	13	preference	preference	NOUN
taxlaw-2811	178	14	accorded	accord	VERB
taxlaw-2811	178	15	to	to	ADP
taxlaw-2811	178	16	backdated	backdate	VERB
taxlaw-2811	178	17	options	option	NOUN
taxlaw-2811	178	18	that	that	PRON
taxlaw-2811	178	19	appear	appear	VERB
taxlaw-2811	178	20	to	to	PART
taxlaw-2811	178	21	be	be	AUX
taxlaw-2811	178	22	isos	isos	ADJ
taxlaw-2811	178	23	and	and	CCONJ
taxlaw-2811	178	24	currently	currently	ADV
taxlaw-2811	178	25	dated	date	VERB
taxlaw-2811	178	26	options	option	NOUN
taxlaw-2811	178	27	that	that	PRON
taxlaw-2811	178	28	are	be	AUX
taxlaw-2811	178	29	,	,	PUNCT
taxlaw-2811	178	30	in	in	ADP
taxlaw-2811	178	31	fact	fact	NOUN
taxlaw-2811	178	32	,	,	PUNCT
taxlaw-2811	178	33	isos	isos	PROPN
taxlaw-2811	178	34	.	.	PUNCT
taxlaw-2811	179	1	from	from	ADP
taxlaw-2811	179	2	the	the	DET
taxlaw-2811	179	3	corporation	corporation	NOUN
taxlaw-2811	179	4	’s	’s	PART
taxlaw-2811	179	5	perspective	perspective	NOUN
taxlaw-2811	179	6	,	,	PUNCT
taxlaw-2811	179	7	the	the	DET
taxlaw-2811	179	8	backdating	backdating	NOUN
taxlaw-2811	179	9	preference	preference	NOUN
taxlaw-2811	179	10	would	would	AUX
taxlaw-2811	179	11	appear	appear	VERB
taxlaw-2811	179	12	to	to	PART
taxlaw-2811	179	13	be	be	AUX
taxlaw-2811	179	14	limited	limit	VERB
taxlaw-2811	179	15	to	to	ADP
taxlaw-2811	179	16	nsos	nsos	PROPN
taxlaw-2811	179	17	that	that	PRON
taxlaw-2811	179	18	are	be	AUX
taxlaw-2811	179	19	granted	grant	VERB
taxlaw-2811	179	20	—	—	PUNCT
taxlaw-2811	179	21	or	or	CCONJ
taxlaw-2811	179	22	,	,	PUNCT
taxlaw-2811	179	23	more	more	ADV
taxlaw-2811	179	24	precisely	precisely	ADV
taxlaw-2811	179	25	,	,	PUNCT
taxlaw-2811	179	26	appear	appear	VERB
taxlaw-2811	179	27	to	to	PART
taxlaw-2811	179	28	be	be	AUX
taxlaw-2811	179	29	granted	grant	VERB
taxlaw-2811	179	30	—	—	PUNCT
taxlaw-2811	179	31	not	not	PART
taxlaw-2811	179	32	-	-	PUNCT
taxlaw-2811	179	33	in	in	ADP
taxlaw-2811	179	34	-	-	PUNCT
taxlaw-2811	179	35	the	the	DET
taxlaw-2811	179	36	-	-	PUNCT
taxlaw-2811	179	37	money	money	NOUN
taxlaw-2811	179	38	(	(	PUNCT
taxlaw-2811	179	39	i.e.	i.e.	X
taxlaw-2811	179	40	,	,	PUNCT
taxlaw-2811	179	41	stock	stock	NOUN
taxlaw-2811	179	42	options	option	NOUN
taxlaw-2811	179	43	in	in	ADP
taxlaw-2811	179	44	excess	excess	NOUN
taxlaw-2811	179	45	of	of	ADP
taxlaw-2811	179	46	the	the	DET
taxlaw-2811	179	47	$	$	SYM
taxlaw-2811	179	48	100,000	100,000	NUM
taxlaw-2811	179	49	per	per	ADP
taxlaw-2811	179	50	year	year	NOUN
taxlaw-2811	179	51	threshold	threshold	NOUN
taxlaw-2811	179	52	for	for	ADP
taxlaw-2811	179	53	isos	isos	NOUN
taxlaw-2811	179	54	)	)	PUNCT
taxlaw-2811	179	55	.	.	PUNCT
taxlaw-2811	180	1	this	this	PRON
taxlaw-2811	180	2	is	be	AUX
taxlaw-2811	180	3	because	because	SCONJ
taxlaw-2811	180	4	the	the	DET
taxlaw-2811	180	5	corporation	corporation	NOUN
taxlaw-2811	180	6	is	be	AUX
taxlaw-2811	180	7	definitely	definitely	ADV
taxlaw-2811	180	8	entitled	entitle	VERB
taxlaw-2811	180	9	to	to	PART
taxlaw-2811	180	10	deduct	deduct	VERB
taxlaw-2811	180	11	the	the	DET
taxlaw-2811	180	12	value	value	NOUN
taxlaw-2811	180	13	of	of	ADP
taxlaw-2811	180	14	such	such	ADJ
taxlaw-2811	180	15	options	option	NOUN
taxlaw-2811	180	16	when	when	SCONJ
taxlaw-2811	180	17	included	include	VERB
taxlaw-2811	180	18	in	in	ADP
taxlaw-2811	180	19	income	income	NOUN
taxlaw-2811	180	20	by	by	ADP
taxlaw-2811	180	21	the	the	DET
taxlaw-2811	180	22	employee	employee	NOUN
taxlaw-2811	180	23	without	without	ADP
taxlaw-2811	180	24	the	the	DET
taxlaw-2811	180	25	potential	potential	ADJ
taxlaw-2811	180	26	application	application	NOUN
taxlaw-2811	180	27	of	of	ADP
taxlaw-2811	180	28	§	§	PROPN
taxlaw-2811	180	29	162(m	162(m	NUM
taxlaw-2811	180	30	)	)	PUNCT
taxlaw-2811	180	31	.	.	PUNCT
taxlaw-2811	181	1	see	see	VERB
taxlaw-2811	181	2	i.r.c	i.r.c	NOUN
taxlaw-2811	181	3	.	.	PUNCT
taxlaw-2811	182	1	§	§	PROPN
taxlaw-2811	182	2	422(d	422(d	PROPN
taxlaw-2811	182	3	)	)	PUNCT
taxlaw-2811	182	4	(	(	PUNCT
taxlaw-2811	182	5	2006	2006	NUM
taxlaw-2811	182	6	)	)	PUNCT
taxlaw-2811	182	7	.	.	PUNCT
taxlaw-2811	183	1	a	a	DET
taxlaw-2811	183	2	second	second	ADJ
taxlaw-2811	183	3	issue	issue	NOUN
taxlaw-2811	183	4	is	be	AUX
taxlaw-2811	183	5	that	that	SCONJ
taxlaw-2811	183	6	backdated	backdate	VERB
taxlaw-2811	183	7	options	option	NOUN
taxlaw-2811	183	8	,	,	PUNCT
taxlaw-2811	183	9	assuming	assume	VERB
taxlaw-2811	183	10	they	they	PRON
taxlaw-2811	183	11	are	be	AUX
taxlaw-2811	183	12	discovered	discover	VERB
taxlaw-2811	183	13	,	,	PUNCT
taxlaw-2811	183	14	are	be	AUX
taxlaw-2811	183	15	necessarily	necessarily	ADV
taxlaw-2811	183	16	nsos	nsos	ADJ
taxlaw-2811	183	17	and	and	CCONJ
taxlaw-2811	183	18	the	the	DET
taxlaw-2811	183	19	employer	employer	NOUN
taxlaw-2811	183	20	would	would	AUX
taxlaw-2811	183	21	be	be	AUX
taxlaw-2811	183	22	entitled	entitle	VERB
taxlaw-2811	183	23	to	to	ADP
taxlaw-2811	183	24	a	a	DET
taxlaw-2811	183	25	deduction	deduction	NOUN
taxlaw-2811	183	26	,	,	PUNCT
taxlaw-2811	183	27	subject	subject	ADJ
taxlaw-2811	183	28	to	to	ADP
taxlaw-2811	183	29	the	the	DET
taxlaw-2811	183	30	limitation	limitation	NOUN
taxlaw-2811	183	31	in	in	ADP
taxlaw-2811	183	32	§	§	PROPN
taxlaw-2811	183	33	162(m	162(m	NUM
taxlaw-2811	183	34	)	)	PUNCT
taxlaw-2811	183	35	.	.	PUNCT
taxlaw-2811	184	1	see	see	VERB
taxlaw-2811	184	2	i.r.c	i.r.c	NOUN
taxlaw-2811	184	3	.	.	PUNCT
taxlaw-2811	185	1	§	§	PROPN
taxlaw-2811	185	2	162(m	162(m	PROPN
taxlaw-2811	185	3	)	)	PUNCT
taxlaw-2811	185	4	(	(	PUNCT
taxlaw-2811	185	5	west	west	NOUN
taxlaw-2811	185	6	supp	supp	PROPN
taxlaw-2811	185	7	.	.	PUNCT
taxlaw-2811	186	1	2011	2011	NUM
taxlaw-2811	186	2	)	)	PUNCT
taxlaw-2811	186	3	.	.	PUNCT
taxlaw-2811	187	1	however	however	ADV
taxlaw-2811	187	2	,	,	PUNCT
taxlaw-2811	187	3	the	the	DET
taxlaw-2811	187	4	deduction	deduction	NOUN
taxlaw-2811	187	5	is	be	AUX
taxlaw-2811	187	6	only	only	ADV
taxlaw-2811	187	7	of	of	ADP
taxlaw-2811	187	8	value	value	NOUN
taxlaw-2811	187	9	to	to	ADP
taxlaw-2811	187	10	the	the	DET
taxlaw-2811	187	11	corporation	corporation	NOUN
taxlaw-2811	187	12	if	if	SCONJ
taxlaw-2811	187	13	it	it	PRON
taxlaw-2811	187	14	is	be	AUX
taxlaw-2811	187	15	otherwise	otherwise	ADV
taxlaw-2811	187	16	subject	subject	ADJ
taxlaw-2811	187	17	to	to	ADP
taxlaw-2811	187	18	tax	tax	NOUN
taxlaw-2811	187	19	(	(	PUNCT
taxlaw-2811	187	20	i.e.	i.e.	X
taxlaw-2811	187	21	,	,	PUNCT
taxlaw-2811	187	22	it	it	PRON
taxlaw-2811	187	23	is	be	AUX
taxlaw-2811	187	24	profitable	profitable	ADJ
taxlaw-2811	187	25	)	)	PUNCT
taxlaw-2811	187	26	.	.	PUNCT
taxlaw-2811	188	1	nonetheless	nonetheless	ADV
taxlaw-2811	188	2	,	,	PUNCT
taxlaw-2811	188	3	many	many	ADJ
taxlaw-2811	188	4	of	of	ADP
taxlaw-2811	188	5	the	the	DET
taxlaw-2811	188	6	corporations	corporation	NOUN
taxlaw-2811	188	7	that	that	PRON
taxlaw-2811	188	8	were	be	AUX
taxlaw-2811	188	9	cited	cite	VERB
taxlaw-2811	188	10	for	for	ADP
taxlaw-2811	188	11	backdating	backdating	NOUN
taxlaw-2811	188	12	in	in	ADP
taxlaw-2811	188	13	the	the	DET
taxlaw-2811	188	14	united	united	PROPN
taxlaw-2811	188	15	states	states	PROPN
taxlaw-2811	188	16	were	be	AUX
taxlaw-2811	188	17	in	in	ADP
taxlaw-2811	188	18	the	the	DET
taxlaw-2811	188	19	high	high	ADJ
taxlaw-2811	188	20	-	-	PUNCT
taxlaw-2811	188	21	tech	tech	NOUN
taxlaw-2811	188	22	sector	sector	NOUN
taxlaw-2811	188	23	and	and	CCONJ
taxlaw-2811	188	24	may	may	AUX
taxlaw-2811	188	25	well	well	ADV
taxlaw-2811	188	26	not	not	PART
taxlaw-2811	188	27	have	have	AUX
taxlaw-2811	188	28	been	be	AUX
taxlaw-2811	188	29	profitable	profitable	ADJ
taxlaw-2811	188	30	.	.	PUNCT
taxlaw-2811	189	1	see	see	VERB
taxlaw-2811	189	2	walker	walker	PROPN
taxlaw-2811	189	3	,	,	PUNCT
taxlaw-2811	189	4	supra	supra	PROPN
taxlaw-2811	189	5	note	note	NOUN
taxlaw-2811	189	6	2	2	NUM
taxlaw-2811	189	7	,	,	PUNCT
taxlaw-2811	189	8	at	at	ADP
taxlaw-2811	189	9	566	566	NUM
taxlaw-2811	189	10	.	.	PUNCT
taxlaw-2811	190	1	in	in	ADP
taxlaw-2811	190	2	sum	sum	NOUN
taxlaw-2811	190	3	,	,	PUNCT
taxlaw-2811	190	4	it	it	PRON
taxlaw-2811	190	5	is	be	AUX
taxlaw-2811	190	6	our	our	PRON
taxlaw-2811	190	7	view	view	NOUN
taxlaw-2811	190	8	that	that	SCONJ
taxlaw-2811	190	9	corporate	corporate	ADJ
taxlaw-2811	190	10	taxation	taxation	NOUN
taxlaw-2811	190	11	would	would	AUX
taxlaw-2811	190	12	have	have	AUX
taxlaw-2811	190	13	had	have	AUX
taxlaw-2811	190	14	little	little	ADJ
taxlaw-2811	190	15	impact	impact	NOUN
taxlaw-2811	190	16	on	on	ADP
taxlaw-2811	190	17	the	the	DET
taxlaw-2811	190	18	propensity	propensity	NOUN
taxlaw-2811	190	19	to	to	PART
taxlaw-2811	190	20	backdate	backdate	VERB
taxlaw-2811	190	21	in	in	ADP
taxlaw-2811	190	22	the	the	DET
taxlaw-2811	190	23	united	united	PROPN
taxlaw-2811	190	24	states	states	PROPN
taxlaw-2811	190	25	.	.	PUNCT
taxlaw-2811	191	1	24	24	NUM
taxlaw-2811	191	2	see	see	VERB
taxlaw-2811	191	3	generally	generally	ADV
taxlaw-2811	191	4	daniel	daniel	PROPN
taxlaw-2811	191	5	sandler	sandler	PROPN
taxlaw-2811	191	6	,	,	PUNCT
taxlaw-2811	191	7	the	the	DET
taxlaw-2811	191	8	tax	tax	NOUN
taxlaw-2811	191	9	treatment	treatment	NOUN
taxlaw-2811	191	10	of	of	ADP
taxlaw-2811	191	11	employee	employee	NOUN
taxlaw-2811	191	12	stock	stock	NOUN
taxlaw-2811	191	13	options	option	NOUN
taxlaw-2811	191	14	:	:	PUNCT
taxlaw-2811	191	15	generous	generous	ADJ
taxlaw-2811	191	16	to	to	ADP
taxlaw-2811	191	17	a	a	DET
taxlaw-2811	191	18	fault	fault	NOUN
taxlaw-2811	191	19	,	,	PUNCT
taxlaw-2811	191	20	49	49	NUM
taxlaw-2811	191	21	can	can	NOUN
taxlaw-2811	191	22	.	.	PUNCT
taxlaw-2811	192	1	tax	tax	NOUN
taxlaw-2811	192	2	j.	j.	PROPN
taxlaw-2811	192	3	259	259	NUM
taxlaw-2811	192	4	(	(	PUNCT
taxlaw-2811	192	5	2001	2001	NUM
taxlaw-2811	192	6	)	)	PUNCT
taxlaw-2811	192	7	(	(	PUNCT
taxlaw-2811	192	8	discussing	discuss	VERB
taxlaw-2811	192	9	how	how	SCONJ
taxlaw-2811	192	10	stock	stock	NOUN
taxlaw-2811	192	11	options	option	NOUN
taxlaw-2811	192	12	in	in	ADP
taxlaw-2811	192	13	canada	canada	PROPN
taxlaw-2811	192	14	are	be	AUX
taxlaw-2811	192	15	more	more	ADV
taxlaw-2811	192	16	likely	likely	ADJ
taxlaw-2811	192	17	to	to	PART
taxlaw-2811	192	18	be	be	AUX
taxlaw-2811	192	19	taxed	tax	VERB
taxlaw-2811	192	20	under	under	ADP
taxlaw-2811	192	21	more	more	ADV
taxlaw-2811	192	22	favorable	favorable	ADJ
taxlaw-2811	192	23	rates	rate	NOUN
taxlaw-2811	192	24	than	than	SCONJ
taxlaw-2811	192	25	they	they	PRON
taxlaw-2811	192	26	are	be	AUX
taxlaw-2811	192	27	in	in	ADP
taxlaw-2811	192	28	the	the	DET
taxlaw-2811	192	29	united	united	PROPN
taxlaw-2811	192	30	states	states	PROPN
taxlaw-2811	192	31	)	)	PUNCT
taxlaw-2811	192	32	.	.	PUNCT
taxlaw-2811	193	1	2012	2012	NUM
taxlaw-2811	193	2	]	]	PUNCT
taxlaw-2811	193	3	quantifying	quantify	VERB
taxlaw-2811	193	4	the	the	DET
taxlaw-2811	193	5	tax	tax	NOUN
taxlaw-2811	193	6	benefits	benefit	NOUN
taxlaw-2811	193	7	of	of	ADP
taxlaw-2811	193	8	backdating	backdate	VERB
taxlaw-2811	193	9	151	151	NUM
taxlaw-2811	193	10	a.	a.	NOUN
taxlaw-2811	193	11	canadian	canadian	ADJ
taxlaw-2811	193	12	personal	personal	ADJ
taxlaw-2811	193	13	income	income	NOUN
taxlaw-2811	193	14	tax	tax	NOUN
taxlaw-2811	193	15	rules	rule	NOUN
taxlaw-2811	193	16	for	for	ADP
taxlaw-2811	193	17	executive	executive	ADJ
taxlaw-2811	193	18	stock	stock	NOUN
taxlaw-2811	193	19	options	option	NOUN
taxlaw-2811	193	20	personal	personal	ADJ
taxlaw-2811	193	21	income	income	NOUN
taxlaw-2811	193	22	taxation	taxation	NOUN
taxlaw-2811	193	23	of	of	ADP
taxlaw-2811	193	24	stock	stock	NOUN
taxlaw-2811	193	25	options	option	NOUN
taxlaw-2811	193	26	in	in	ADP
taxlaw-2811	193	27	canada	canada	PROPN
taxlaw-2811	193	28	is	be	AUX
taxlaw-2811	193	29	notably	notably	ADV
taxlaw-2811	193	30	less	less	ADV
taxlaw-2811	193	31	complex	complex	ADJ
taxlaw-2811	193	32	and	and	CCONJ
taxlaw-2811	193	33	more	more	ADV
taxlaw-2811	193	34	generous	generous	ADJ
taxlaw-2811	193	35	from	from	ADP
taxlaw-2811	193	36	the	the	DET
taxlaw-2811	193	37	employee	employee	NOUN
taxlaw-2811	193	38	’s	’s	PART
taxlaw-2811	193	39	perspective	perspective	NOUN
taxlaw-2811	193	40	than	than	ADP
taxlaw-2811	193	41	in	in	ADP
taxlaw-2811	193	42	the	the	DET
taxlaw-2811	193	43	united	united	PROPN
taxlaw-2811	193	44	states	states	PROPN
taxlaw-2811	193	45	.	.	PUNCT
taxlaw-2811	194	1	the	the	DET
taxlaw-2811	194	2	applicable	applicable	ADJ
taxlaw-2811	194	3	tax	tax	NOUN
taxlaw-2811	194	4	rules	rule	NOUN
taxlaw-2811	194	5	for	for	ADP
taxlaw-2811	194	6	stock	stock	NOUN
taxlaw-2811	194	7	options	option	NOUN
taxlaw-2811	194	8	granted	grant	VERB
taxlaw-2811	194	9	by	by	ADP
taxlaw-2811	194	10	publicly	publicly	ADV
taxlaw-2811	194	11	-	-	PUNCT
taxlaw-2811	194	12	traded	trade	VERB
taxlaw-2811	194	13	companies	company	NOUN
taxlaw-2811	194	14	are	be	AUX
taxlaw-2811	194	15	set	set	VERB
taxlaw-2811	194	16	out	out	ADP
taxlaw-2811	194	17	in	in	ADP
taxlaw-2811	194	18	section	section	NOUN
taxlaw-2811	194	19	7	7	NUM
taxlaw-2811	194	20	and	and	CCONJ
taxlaw-2811	194	21	paragraph	paragraph	NOUN
taxlaw-2811	194	22	110(1)(d	110(1)(d	NUM
taxlaw-2811	194	23	)	)	PUNCT
taxlaw-2811	194	24	of	of	ADP
taxlaw-2811	194	25	the	the	DET
taxlaw-2811	194	26	canadian	canadian	ADJ
taxlaw-2811	194	27	income	income	NOUN
taxlaw-2811	194	28	tax	tax	PROPN
taxlaw-2811	194	29	act	act	PROPN
taxlaw-2811	194	30	.	.	PUNCT
taxlaw-2811	195	1	25	25	NUM
taxlaw-2811	195	2	section	section	NOUN
taxlaw-2811	195	3	7	7	NUM
taxlaw-2811	195	4	pertains	pertain	NOUN
taxlaw-2811	195	5	to	to	ADP
taxlaw-2811	195	6	the	the	DET
taxlaw-2811	195	7	value	value	NOUN
taxlaw-2811	195	8	and	and	CCONJ
taxlaw-2811	195	9	timing	timing	NOUN
taxlaw-2811	195	10	of	of	ADP
taxlaw-2811	195	11	the	the	DET
taxlaw-2811	195	12	employment	employment	NOUN
taxlaw-2811	195	13	income	income	NOUN
taxlaw-2811	195	14	inclusion	inclusion	NOUN
taxlaw-2811	195	15	and	and	CCONJ
taxlaw-2811	195	16	paragraph	paragraph	NOUN
taxlaw-2811	195	17	110(1)(d	110(1)(d	NUM
taxlaw-2811	195	18	)	)	PUNCT
taxlaw-2811	195	19	provides	provide	VERB
taxlaw-2811	195	20	a	a	DET
taxlaw-2811	195	21	deduction	deduction	NOUN
taxlaw-2811	195	22	equal	equal	ADJ
taxlaw-2811	195	23	to	to	ADP
taxlaw-2811	195	24	one	one	NUM
taxlaw-2811	195	25	-	-	PUNCT
taxlaw-2811	195	26	half	half	NOUN
taxlaw-2811	195	27	(	(	PUNCT
taxlaw-2811	195	28	reduced	reduce	VERB
taxlaw-2811	195	29	to	to	ADP
taxlaw-2811	195	30	one	one	NUM
taxlaw-2811	195	31	-	-	PUNCT
taxlaw-2811	195	32	fifth	fifth	NOUN
taxlaw-2811	195	33	for	for	ADP
taxlaw-2811	195	34	the	the	DET
taxlaw-2811	195	35	purposes	purpose	NOUN
taxlaw-2811	195	36	of	of	ADP
taxlaw-2811	195	37	computing	compute	VERB
taxlaw-2811	195	38	minimum	minimum	ADJ
taxlaw-2811	195	39	tax	tax	NOUN
taxlaw-2811	195	40	26	26	NUM
taxlaw-2811	195	41	)	)	PUNCT
taxlaw-2811	195	42	of	of	ADP
taxlaw-2811	195	43	the	the	DET
taxlaw-2811	195	44	income	income	NOUN
taxlaw-2811	195	45	inclusion	inclusion	NOUN
taxlaw-2811	195	46	if	if	SCONJ
taxlaw-2811	195	47	certain	certain	ADJ
taxlaw-2811	195	48	conditions	condition	NOUN
taxlaw-2811	195	49	set	set	VERB
taxlaw-2811	195	50	out	out	ADP
taxlaw-2811	195	51	therein	therein	ADV
taxlaw-2811	195	52	are	be	AUX
taxlaw-2811	195	53	met	meet	VERB
taxlaw-2811	195	54	.	.	PUNCT
taxlaw-2811	196	1	all	all	DET
taxlaw-2811	196	2	employee	employee	NOUN
taxlaw-2811	196	3	stock	stock	NOUN
taxlaw-2811	196	4	options	option	NOUN
taxlaw-2811	196	5	share	share	VERB
taxlaw-2811	196	6	the	the	DET
taxlaw-2811	196	7	same	same	ADJ
taxlaw-2811	196	8	general	general	ADJ
taxlaw-2811	196	9	tax	tax	NOUN
taxlaw-2811	196	10	treatment	treatment	NOUN
taxlaw-2811	196	11	in	in	ADP
taxlaw-2811	196	12	two	two	NUM
taxlaw-2811	196	13	areas	area	NOUN
taxlaw-2811	196	14	.	.	PUNCT
taxlaw-2811	197	1	first	first	ADV
taxlaw-2811	197	2	,	,	PUNCT
taxlaw-2811	197	3	unlike	unlike	ADP
taxlaw-2811	197	4	employment	employment	NOUN
taxlaw-2811	197	5	income	income	NOUN
taxlaw-2811	197	6	(	(	PUNCT
taxlaw-2811	197	7	e.g.	e.g.	ADV
taxlaw-2811	197	8	annual	annual	ADJ
taxlaw-2811	197	9	salary	salary	NOUN
taxlaw-2811	197	10	or	or	CCONJ
taxlaw-2811	197	11	bonus	bonus	NOUN
taxlaw-2811	197	12	income	income	NOUN
taxlaw-2811	197	13	)	)	PUNCT
taxlaw-2811	197	14	,	,	PUNCT
taxlaw-2811	197	15	which	which	PRON
taxlaw-2811	197	16	is	be	AUX
taxlaw-2811	197	17	taxable	taxable	ADJ
taxlaw-2811	197	18	in	in	ADP
taxlaw-2811	197	19	the	the	DET
taxlaw-2811	197	20	year	year	NOUN
taxlaw-2811	197	21	it	it	PRON
taxlaw-2811	197	22	is	be	AUX
taxlaw-2811	197	23	received	receive	VERB
taxlaw-2811	197	24	,	,	PUNCT
taxlaw-2811	197	25	there	there	PRON
taxlaw-2811	197	26	are	be	VERB
taxlaw-2811	197	27	no	no	DET
taxlaw-2811	197	28	tax	tax	NOUN
taxlaw-2811	197	29	consequences	consequence	NOUN
taxlaw-2811	197	30	when	when	SCONJ
taxlaw-2811	197	31	stock	stock	NOUN
taxlaw-2811	197	32	options	option	NOUN
taxlaw-2811	197	33	are	be	AUX
taxlaw-2811	197	34	granted	grant	VERB
taxlaw-2811	197	35	or	or	CCONJ
taxlaw-2811	197	36	when	when	SCONJ
taxlaw-2811	197	37	they	they	PRON
taxlaw-2811	197	38	vest	vest	VERB
taxlaw-2811	197	39	;	;	PUNCT
taxlaw-2811	197	40	rather	rather	ADV
taxlaw-2811	197	41	,	,	PUNCT
taxlaw-2811	197	42	under	under	ADP
taxlaw-2811	197	43	subsection	subsection	NOUN
taxlaw-2811	197	44	7(1	7(1	NUM
taxlaw-2811	197	45	)	)	PUNCT
taxlaw-2811	197	46	,	,	PUNCT
taxlaw-2811	197	47	a	a	DET
taxlaw-2811	197	48	tax	tax	NOUN
taxlaw-2811	197	49	liability	liability	NOUN
taxlaw-2811	197	50	does	do	AUX
taxlaw-2811	197	51	not	not	PART
taxlaw-2811	197	52	arise	arise	VERB
taxlaw-2811	197	53	until	until	ADP
taxlaw-2811	197	54	the	the	DET
taxlaw-2811	197	55	time	time	NOUN
taxlaw-2811	197	56	the	the	DET
taxlaw-2811	197	57	option	option	NOUN
taxlaw-2811	197	58	is	be	AUX
taxlaw-2811	197	59	exercised	exercise	VERB
taxlaw-2811	197	60	,	,	PUNCT
taxlaw-2811	197	61	at	at	ADP
taxlaw-2811	197	62	the	the	DET
taxlaw-2811	197	63	earliest	early	ADJ
taxlaw-2811	197	64	.	.	PUNCT
taxlaw-2811	198	1	27	27	NUM
taxlaw-2811	198	2	the	the	DET
taxlaw-2811	198	3	amount	amount	NOUN
taxlaw-2811	198	4	that	that	PRON
taxlaw-2811	198	5	must	must	AUX
taxlaw-2811	198	6	be	be	AUX
taxlaw-2811	198	7	included	include	VERB
taxlaw-2811	198	8	in	in	ADP
taxlaw-2811	198	9	income	income	NOUN
taxlaw-2811	198	10	from	from	ADP
taxlaw-2811	198	11	employment	employment	NOUN
taxlaw-2811	198	12	upon	upon	SCONJ
taxlaw-2811	198	13	exercise	exercise	NOUN
taxlaw-2811	198	14	(	(	PUNCT
taxlaw-2811	198	15	or	or	CCONJ
taxlaw-2811	198	16	later	later	ADV
taxlaw-2811	198	17	,	,	PUNCT
taxlaw-2811	198	18	if	if	SCONJ
taxlaw-2811	198	19	certain	certain	ADJ
taxlaw-2811	198	20	conditions	condition	NOUN
taxlaw-2811	198	21	are	be	AUX
taxlaw-2811	198	22	met	meet	VERB
taxlaw-2811	198	23	)	)	PUNCT
taxlaw-2811	198	24	is	be	AUX
taxlaw-2811	198	25	equal	equal	ADJ
taxlaw-2811	198	26	to	to	ADP
taxlaw-2811	198	27	the	the	DET
taxlaw-2811	198	28	difference	difference	NOUN
taxlaw-2811	198	29	between	between	ADP
taxlaw-2811	198	30	the	the	DET
taxlaw-2811	198	31	fair	fair	ADJ
taxlaw-2811	198	32	market	market	NOUN
taxlaw-2811	198	33	value	value	NOUN
taxlaw-2811	198	34	of	of	ADP
taxlaw-2811	198	35	the	the	DET
taxlaw-2811	198	36	stock	stock	NOUN
taxlaw-2811	198	37	on	on	ADP
taxlaw-2811	198	38	the	the	DET
taxlaw-2811	198	39	date	date	NOUN
taxlaw-2811	198	40	the	the	DET
taxlaw-2811	198	41	option	option	NOUN
taxlaw-2811	198	42	is	be	AUX
taxlaw-2811	198	43	exercised	exercise	VERB
taxlaw-2811	198	44	and	and	CCONJ
taxlaw-2811	198	45	the	the	DET
taxlaw-2811	198	46	strike	strike	NOUN
taxlaw-2811	198	47	price	price	NOUN
taxlaw-2811	198	48	.	.	PUNCT
taxlaw-2811	199	1	second	second	ADJ
taxlaw-2811	199	2	,	,	PUNCT
taxlaw-2811	199	3	upon	upon	SCONJ
taxlaw-2811	199	4	the	the	DET
taxlaw-2811	199	5	sale	sale	NOUN
taxlaw-2811	199	6	of	of	ADP
taxlaw-2811	199	7	the	the	DET
taxlaw-2811	199	8	stock	stock	NOUN
taxlaw-2811	199	9	acquired	acquire	VERB
taxlaw-2811	199	10	pursuant	pursuant	ADV
taxlaw-2811	199	11	to	to	ADP
taxlaw-2811	199	12	the	the	DET
taxlaw-2811	199	13	option	option	NOUN
taxlaw-2811	199	14	,	,	PUNCT
taxlaw-2811	199	15	the	the	DET
taxlaw-2811	199	16	difference	difference	NOUN
taxlaw-2811	199	17	between	between	ADP
taxlaw-2811	199	18	the	the	DET
taxlaw-2811	199	19	proceeds	proceed	NOUN
taxlaw-2811	199	20	of	of	ADP
taxlaw-2811	199	21	disposition	disposition	NOUN
taxlaw-2811	199	22	of	of	ADP
taxlaw-2811	199	23	the	the	DET
taxlaw-2811	199	24	stock	stock	NOUN
taxlaw-2811	199	25	and	and	CCONJ
taxlaw-2811	199	26	the	the	DET
taxlaw-2811	199	27	fair	fair	ADJ
taxlaw-2811	199	28	market	market	NOUN
taxlaw-2811	199	29	value	value	NOUN
taxlaw-2811	199	30	of	of	ADP
taxlaw-2811	199	31	the	the	DET
taxlaw-2811	199	32	stock	stock	NOUN
taxlaw-2811	199	33	on	on	ADP
taxlaw-2811	199	34	the	the	DET
taxlaw-2811	199	35	date	date	NOUN
taxlaw-2811	199	36	the	the	DET
taxlaw-2811	199	37	option	option	NOUN
taxlaw-2811	199	38	is	be	AUX
taxlaw-2811	199	39	exercised	exercise	VERB
taxlaw-2811	199	40	is	be	AUX
taxlaw-2811	199	41	taxed	tax	VERB
taxlaw-2811	199	42	as	as	ADP
taxlaw-2811	199	43	a	a	DET
taxlaw-2811	199	44	capital	capital	NOUN
taxlaw-2811	199	45	gain	gain	NOUN
taxlaw-2811	199	46	or	or	CCONJ
taxlaw-2811	199	47	capital	capital	NOUN
taxlaw-2811	199	48	loss	loss	NOUN
taxlaw-2811	199	49	,	,	PUNCT
taxlaw-2811	199	50	as	as	SCONJ
taxlaw-2811	199	51	the	the	DET
taxlaw-2811	199	52	case	case	NOUN
taxlaw-2811	199	53	may	may	AUX
taxlaw-2811	199	54	be	be	AUX
taxlaw-2811	199	55	.	.	PUNCT
taxlaw-2811	200	1	under	under	ADP
taxlaw-2811	200	2	section	section	NOUN
taxlaw-2811	200	3	38	38	NUM
taxlaw-2811	200	4	of	of	ADP
taxlaw-2811	200	5	the	the	DET
taxlaw-2811	200	6	i.t.a	i.t.a	NOUN
taxlaw-2811	200	7	.	.	PROPN
taxlaw-2811	200	8	,	,	PUNCT
taxlaw-2811	200	9	the	the	DET
taxlaw-2811	200	10	taxable	taxable	ADJ
taxlaw-2811	200	11	portion	portion	NOUN
taxlaw-2811	200	12	is	be	AUX
taxlaw-2811	200	13	calculated	calculate	VERB
taxlaw-2811	200	14	as	as	ADP
taxlaw-2811	200	15	onehalf	onehalf	NOUN
taxlaw-2811	200	16	of	of	ADP
taxlaw-2811	200	17	the	the	DET
taxlaw-2811	200	18	capital	capital	NOUN
taxlaw-2811	200	19	gain	gain	NOUN
taxlaw-2811	200	20	or	or	CCONJ
taxlaw-2811	200	21	capital	capital	NOUN
taxlaw-2811	200	22	loss	loss	NOUN
taxlaw-2811	200	23	.	.	PUNCT
taxlaw-2811	201	1	28	28	NUM
taxlaw-2811	201	2	there	there	PRON
taxlaw-2811	201	3	are	be	VERB
taxlaw-2811	201	4	,	,	PUNCT
taxlaw-2811	201	5	however	however	ADV
taxlaw-2811	201	6	,	,	PUNCT
taxlaw-2811	201	7	several	several	ADJ
taxlaw-2811	201	8	exceptions	exception	NOUN
taxlaw-2811	201	9	to	to	ADP
taxlaw-2811	201	10	the	the	DET
taxlaw-2811	201	11	general	general	ADJ
taxlaw-2811	201	12	rules	rule	NOUN
taxlaw-2811	201	13	described	describe	VERB
taxlaw-2811	201	14	above	above	ADP
taxlaw-2811	201	15	that	that	PRON
taxlaw-2811	201	16	affect	affect	VERB
taxlaw-2811	201	17	both	both	CCONJ
taxlaw-2811	201	18	the	the	DET
taxlaw-2811	201	19	amount	amount	NOUN
taxlaw-2811	201	20	and	and	CCONJ
taxlaw-2811	201	21	timing	timing	NOUN
taxlaw-2811	201	22	of	of	ADP
taxlaw-2811	201	23	the	the	DET
taxlaw-2811	201	24	inclusion	inclusion	NOUN
taxlaw-2811	201	25	.	.	PUNCT
taxlaw-2811	202	1	one	one	NUM
taxlaw-2811	202	2	exception	exception	NOUN
taxlaw-2811	202	3	concerns	concern	VERB
taxlaw-2811	202	4	stock	stock	NOUN
taxlaw-2811	202	5	options	option	NOUN
taxlaw-2811	202	6	granted	grant	VERB
taxlaw-2811	202	7	by	by	ADP
taxlaw-2811	202	8	a	a	DET
taxlaw-2811	202	9	canadian	canadian	PROPN
taxlaw-2811	202	10	-	-	PUNCT
taxlaw-2811	202	11	controlled	control	VERB
taxlaw-2811	202	12	private	private	ADJ
taxlaw-2811	202	13	corporation	corporation	NOUN
taxlaw-2811	202	14	(	(	PUNCT
taxlaw-2811	202	15	“	"	PUNCT
taxlaw-2811	202	16	ccpc	ccpc	NOUN
taxlaw-2811	202	17	”	"	PUNCT
taxlaw-2811	202	18	)	)	PUNCT
taxlaw-2811	202	19	.	.	PUNCT
taxlaw-2811	203	1	under	under	ADP
taxlaw-2811	203	2	subsection	subsection	NOUN
taxlaw-2811	203	3	7(1.1	7(1.1	NUM
taxlaw-2811	203	4	)	)	PUNCT
taxlaw-2811	203	5	,	,	PUNCT
taxlaw-2811	203	6	if	if	SCONJ
taxlaw-2811	203	7	certain	certain	ADJ
taxlaw-2811	203	8	conditions	condition	NOUN
taxlaw-2811	203	9	are	be	AUX
taxlaw-2811	203	10	met	meet	VERB
taxlaw-2811	203	11	,	,	PUNCT
taxlaw-2811	203	12	the	the	DET
taxlaw-2811	203	13	inclusion	inclusion	NOUN
taxlaw-2811	203	14	of	of	ADP
taxlaw-2811	203	15	the	the	DET
taxlaw-2811	203	16	employment	employment	NOUN
taxlaw-2811	203	17	income	income	NOUN
taxlaw-2811	203	18	benefit	benefit	NOUN
taxlaw-2811	203	19	is	be	AUX
taxlaw-2811	203	20	deferred	defer	VERB
taxlaw-2811	203	21	until	until	ADP
taxlaw-2811	203	22	the	the	DET
taxlaw-2811	203	23	time	time	NOUN
taxlaw-2811	203	24	that	that	PRON
taxlaw-2811	203	25	the	the	DET
taxlaw-2811	203	26	shares	share	NOUN
taxlaw-2811	203	27	are	be	AUX
taxlaw-2811	203	28	sold	sell	VERB
taxlaw-2811	203	29	.	.	PUNCT
taxlaw-2811	204	1	29	29	NUM
taxlaw-2811	204	2	in	in	ADP
taxlaw-2811	204	3	addition	addition	NOUN
taxlaw-2811	204	4	,	,	PUNCT
taxlaw-2811	204	5	there	there	PRON
taxlaw-2811	204	6	is	be	VERB
taxlaw-2811	204	7	a	a	DET
taxlaw-2811	204	8	deduction	deduction	NOUN
taxlaw-2811	204	9	equal	equal	ADJ
taxlaw-2811	204	10	to	to	ADP
taxlaw-2811	204	11	one	one	NUM
taxlaw-2811	204	12	-	-	PUNCT
taxlaw-2811	204	13	half	half	NOUN
taxlaw-2811	204	14	of	of	ADP
taxlaw-2811	204	15	the	the	DET
taxlaw-2811	204	16	inclusion	inclusion	NOUN
taxlaw-2811	204	17	if	if	SCONJ
taxlaw-2811	204	18	either	either	CCONJ
taxlaw-2811	204	19	the	the	DET
taxlaw-2811	204	20	option	option	NOUN
taxlaw-2811	204	21	strike	strike	NOUN
taxlaw-2811	204	22	price	price	NOUN
taxlaw-2811	204	23	is	be	AUX
taxlaw-2811	204	24	equal	equal	ADJ
taxlaw-2811	204	25	to	to	ADP
taxlaw-2811	204	26	or	or	CCONJ
taxlaw-2811	204	27	greater	great	ADJ
taxlaw-2811	204	28	than	than	ADP
taxlaw-2811	204	29	the	the	DET
taxlaw-2811	204	30	fair	fair	ADJ
taxlaw-2811	204	31	market	market	NOUN
taxlaw-2811	204	32	value	value	NOUN
taxlaw-2811	204	33	of	of	ADP
taxlaw-2811	204	34	the	the	DET
taxlaw-2811	204	35	share	share	NOUN
taxlaw-2811	204	36	at	at	ADP
taxlaw-2811	204	37	the	the	DET
taxlaw-2811	204	38	time	time	NOUN
taxlaw-2811	204	39	of	of	ADP
taxlaw-2811	204	40	the	the	DET
taxlaw-2811	204	41	grant	grant	NOUN
taxlaw-2811	204	42	(	(	PUNCT
taxlaw-2811	204	43	section	section	NOUN
taxlaw-2811	204	44	110(1)(d	110(1)(d	NUM
taxlaw-2811	204	45	)	)	PUNCT
taxlaw-2811	204	46	)	)	PUNCT
taxlaw-2811	204	47	or	or	CCONJ
taxlaw-2811	204	48	if	if	SCONJ
taxlaw-2811	204	49	the	the	DET
taxlaw-2811	204	50	shares	share	NOUN
taxlaw-2811	204	51	acquired	acquire	VERB
taxlaw-2811	204	52	on	on	ADP
taxlaw-2811	204	53	exercise	exercise	NOUN
taxlaw-2811	204	54	are	be	AUX
taxlaw-2811	204	55	held	hold	VERB
taxlaw-2811	204	56	for	for	ADP
taxlaw-2811	204	57	a	a	DET
taxlaw-2811	204	58	minimum	minimum	ADJ
taxlaw-2811	204	59	twoyear	twoyear	NOUN
taxlaw-2811	204	60	period	period	NOUN
taxlaw-2811	204	61	before	before	ADP
taxlaw-2811	204	62	sale	sale	NOUN
taxlaw-2811	204	63	(	(	PUNCT
taxlaw-2811	204	64	paragraph	paragraph	NOUN
taxlaw-2811	204	65	110(1)(d.1	110(1)(d.1	NUM
taxlaw-2811	204	66	)	)	PUNCT
taxlaw-2811	204	67	)	)	PUNCT
taxlaw-2811	204	68	.	.	PUNCT
taxlaw-2811	205	1	30	30	NUM
taxlaw-2811	205	2	as	as	SCONJ
taxlaw-2811	205	3	the	the	DET
taxlaw-2811	205	4	backdating	backdating	NOUN
taxlaw-2811	205	5	scandal	scandal	NOUN
taxlaw-2811	205	6	mainly	mainly	ADV
taxlaw-2811	205	7	involves	involve	VERB
taxlaw-2811	205	8	public	public	ADJ
taxlaw-2811	205	9	corporations	corporation	NOUN
taxlaw-2811	205	10	,	,	PUNCT
taxlaw-2811	205	11	we	we	PRON
taxlaw-2811	205	12	do	do	AUX
taxlaw-2811	205	13	not	not	PART
taxlaw-2811	205	14	consider	consider	VERB
taxlaw-2811	205	15	the	the	DET
taxlaw-2811	205	16	tax	tax	NOUN
taxlaw-2811	205	17	treatment	treatment	NOUN
taxlaw-2811	205	18	of	of	ADP
taxlaw-2811	205	19	options	option	NOUN
taxlaw-2811	205	20	issued	issue	VERB
taxlaw-2811	205	21	by	by	ADP
taxlaw-2811	205	22	ccpcs	ccpc	NOUN
taxlaw-2811	205	23	further	far	ADV
taxlaw-2811	205	24	.	.	PUNCT
taxlaw-2811	206	1	25	25	NUM
taxlaw-2811	206	2	income	income	NOUN
taxlaw-2811	206	3	tax	tax	NOUN
taxlaw-2811	206	4	act	act	PROPN
taxlaw-2811	206	5	,	,	PUNCT
taxlaw-2811	206	6	r.s.c	r.s.c	ADJ
taxlaw-2811	206	7	.	.	PUNCT
taxlaw-2811	206	8	1985	1985	NUM
taxlaw-2811	206	9	,	,	PUNCT
taxlaw-2811	206	10	c.	c.	NOUN
taxlaw-2811	206	11	1	1	NUM
taxlaw-2811	206	12	(	(	PUNCT
taxlaw-2811	206	13	5th	5th	ADJ
taxlaw-2811	206	14	supp	supp	NOUN
taxlaw-2811	206	15	.	.	PUNCT
taxlaw-2811	206	16	)	)	PUNCT
taxlaw-2811	206	17	,	,	PUNCT
taxlaw-2811	206	18	as	as	SCONJ
taxlaw-2811	206	19	amended	amend	VERB
taxlaw-2811	206	20	(	(	PUNCT
taxlaw-2811	206	21	“	"	PUNCT
taxlaw-2811	206	22	i.t.a	i.t.a	ADJ
taxlaw-2811	206	23	.	.	PUNCT
taxlaw-2811	206	24	”	"	PUNCT
taxlaw-2811	206	25	)	)	PUNCT
taxlaw-2811	206	26	,	,	PUNCT
taxlaw-2811	206	27	s.	s.	PROPN
taxlaw-2811	206	28	7	7	NUM
taxlaw-2811	206	29	,	,	PUNCT
taxlaw-2811	206	30	110(1)(d	110(1)(d	NUM
taxlaw-2811	206	31	)	)	PUNCT
taxlaw-2811	206	32	.	.	PUNCT
taxlaw-2811	207	1	26	26	NUM
taxlaw-2811	207	2	minimum	minimum	NOUN
taxlaw-2811	207	3	tax	tax	NOUN
taxlaw-2811	207	4	serves	serve	VERB
taxlaw-2811	207	5	a	a	DET
taxlaw-2811	207	6	similar	similar	ADJ
taxlaw-2811	207	7	purpose	purpose	NOUN
taxlaw-2811	207	8	to	to	PART
taxlaw-2811	207	9	alternative	alternative	VERB
taxlaw-2811	207	10	minimum	minimum	ADJ
taxlaw-2811	207	11	tax	tax	NOUN
taxlaw-2811	207	12	in	in	ADP
taxlaw-2811	207	13	the	the	DET
taxlaw-2811	207	14	united	united	PROPN
taxlaw-2811	207	15	states	states	PROPN
taxlaw-2811	207	16	,	,	PUNCT
taxlaw-2811	207	17	although	although	SCONJ
taxlaw-2811	207	18	it	it	PRON
taxlaw-2811	207	19	is	be	AUX
taxlaw-2811	207	20	imposed	impose	VERB
taxlaw-2811	207	21	only	only	ADV
taxlaw-2811	207	22	on	on	ADP
taxlaw-2811	207	23	individuals	individual	NOUN
taxlaw-2811	207	24	(	(	PUNCT
taxlaw-2811	207	25	other	other	ADJ
taxlaw-2811	207	26	than	than	ADP
taxlaw-2811	207	27	certain	certain	ADJ
taxlaw-2811	207	28	trusts	trust	NOUN
taxlaw-2811	207	29	)	)	PUNCT
taxlaw-2811	207	30	.	.	PUNCT
taxlaw-2811	208	1	see	see	VERB
taxlaw-2811	208	2	infra	infra	NOUN
taxlaw-2811	208	3	note	note	VERB
taxlaw-2811	208	4	39	39	NUM
taxlaw-2811	208	5	.	.	PUNCT
taxlaw-2811	209	1	minimum	minimum	ADJ
taxlaw-2811	209	2	tax	tax	NOUN
taxlaw-2811	209	3	is	be	AUX
taxlaw-2811	209	4	charged	charge	VERB
taxlaw-2811	209	5	at	at	ADP
taxlaw-2811	209	6	the	the	DET
taxlaw-2811	209	7	lowest	low	ADJ
taxlaw-2811	209	8	marginal	marginal	ADJ
taxlaw-2811	209	9	tax	tax	NOUN
taxlaw-2811	209	10	rate	rate	NOUN
taxlaw-2811	209	11	(	(	PUNCT
taxlaw-2811	209	12	currently	currently	ADV
taxlaw-2811	209	13	fifteen	fifteen	NUM
taxlaw-2811	209	14	percent	percent	NOUN
taxlaw-2811	209	15	)	)	PUNCT
taxlaw-2811	209	16	on	on	ADP
taxlaw-2811	209	17	an	an	DET
taxlaw-2811	209	18	individual	individual	NOUN
taxlaw-2811	209	19	’s	’s	PART
taxlaw-2811	209	20	adjusted	adjust	VERB
taxlaw-2811	209	21	taxable	taxable	ADJ
taxlaw-2811	209	22	income	income	NOUN
taxlaw-2811	209	23	less	less	ADJ
taxlaw-2811	209	24	the	the	DET
taxlaw-2811	209	25	individual	individual	NOUN
taxlaw-2811	209	26	’s	’s	PART
taxlaw-2811	209	27	basic	basic	ADJ
taxlaw-2811	209	28	exemption	exemption	NOUN
taxlaw-2811	209	29	(	(	PUNCT
taxlaw-2811	209	30	currently	currently	ADV
taxlaw-2811	209	31	$	$	SYM
taxlaw-2811	209	32	40,000	40,000	NUM
taxlaw-2811	209	33	)	)	PUNCT
taxlaw-2811	209	34	.	.	PUNCT
taxlaw-2811	210	1	adjusted	adjust	VERB
taxlaw-2811	210	2	taxable	taxable	ADJ
taxlaw-2811	210	3	income	income	NOUN
taxlaw-2811	210	4	is	be	AUX
taxlaw-2811	210	5	,	,	PUNCT
taxlaw-2811	210	6	essentially	essentially	ADV
taxlaw-2811	210	7	,	,	PUNCT
taxlaw-2811	210	8	taxable	taxable	ADJ
taxlaw-2811	210	9	income	income	NOUN
taxlaw-2811	210	10	adding	add	VERB
taxlaw-2811	210	11	back	back	ADP
taxlaw-2811	210	12	all	all	PRON
taxlaw-2811	210	13	or	or	CCONJ
taxlaw-2811	210	14	part	part	NOUN
taxlaw-2811	210	15	of	of	ADP
taxlaw-2811	210	16	various	various	ADJ
taxlaw-2811	210	17	specified	specify	VERB
taxlaw-2811	210	18	tax	tax	NOUN
taxlaw-2811	210	19	preferences	preference	NOUN
taxlaw-2811	210	20	.	.	PUNCT
taxlaw-2811	211	1	for	for	ADP
taxlaw-2811	211	2	the	the	DET
taxlaw-2811	211	3	purposes	purpose	NOUN
taxlaw-2811	211	4	of	of	ADP
taxlaw-2811	211	5	adjusted	adjust	VERB
taxlaw-2811	211	6	taxable	taxable	ADJ
taxlaw-2811	211	7	income	income	NOUN
taxlaw-2811	211	8	,	,	PUNCT
taxlaw-2811	211	9	the	the	DET
taxlaw-2811	211	10	tax	tax	NOUN
taxlaw-2811	211	11	preference	preference	NOUN
taxlaw-2811	211	12	in	in	ADP
taxlaw-2811	211	13	paragraph	paragraph	NOUN
taxlaw-2811	211	14	110(1)(d	110(1)(d	NUM
taxlaw-2811	211	15	)	)	PUNCT
taxlaw-2811	211	16	is	be	AUX
taxlaw-2811	211	17	recomputed	recompute	VERB
taxlaw-2811	211	18	to	to	PART
taxlaw-2811	211	19	be	be	AUX
taxlaw-2811	211	20	two	two	NUM
taxlaw-2811	211	21	-	-	PUNCT
taxlaw-2811	211	22	fifths	fifth	NOUN
taxlaw-2811	211	23	of	of	ADP
taxlaw-2811	211	24	the	the	DET
taxlaw-2811	211	25	amount	amount	NOUN
taxlaw-2811	211	26	otherwise	otherwise	ADV
taxlaw-2811	211	27	deducted	deduct	VERB
taxlaw-2811	211	28	under	under	ADP
taxlaw-2811	211	29	that	that	DET
taxlaw-2811	211	30	provision	provision	NOUN
taxlaw-2811	211	31	(	(	PUNCT
taxlaw-2811	211	32	i.e.	i.e.	X
taxlaw-2811	211	33	,	,	PUNCT
taxlaw-2811	211	34	two	two	NUM
taxlaw-2811	211	35	-	-	PUNCT
taxlaw-2811	211	36	fifths	fifth	NOUN
taxlaw-2811	211	37	of	of	ADP
taxlaw-2811	211	38	one	one	NUM
taxlaw-2811	211	39	-	-	PUNCT
taxlaw-2811	211	40	half	half	NOUN
taxlaw-2811	211	41	of	of	ADP
taxlaw-2811	211	42	the	the	DET
taxlaw-2811	211	43	stock	stock	NOUN
taxlaw-2811	211	44	option	option	NOUN
taxlaw-2811	211	45	benefit	benefit	NOUN
taxlaw-2811	211	46	)	)	PUNCT
taxlaw-2811	211	47	.	.	PUNCT
taxlaw-2811	212	1	see	see	VERB
taxlaw-2811	212	2	i.t.a	i.t.a	PROPN
taxlaw-2811	212	3	.	.	PROPN
taxlaw-2811	212	4	,	,	PUNCT
taxlaw-2811	212	5	s.	s.	PROPN
taxlaw-2811	212	6	127.52(1)(h)(ii)(b	127.52(1)(h)(ii)(b	NUM
taxlaw-2811	212	7	)	)	PUNCT
taxlaw-2811	212	8	.	.	PUNCT
taxlaw-2811	213	1	in	in	ADP
taxlaw-2811	213	2	the	the	DET
taxlaw-2811	213	3	event	event	NOUN
taxlaw-2811	213	4	that	that	SCONJ
taxlaw-2811	213	5	minimum	minimum	ADJ
taxlaw-2811	213	6	tax	tax	NOUN
taxlaw-2811	213	7	exceeds	exceed	VERB
taxlaw-2811	213	8	tax	tax	NOUN
taxlaw-2811	213	9	otherwise	otherwise	ADV
taxlaw-2811	213	10	payable	payable	ADJ
taxlaw-2811	213	11	,	,	PUNCT
taxlaw-2811	213	12	the	the	DET
taxlaw-2811	213	13	excess	excess	NOUN
taxlaw-2811	213	14	may	may	AUX
taxlaw-2811	213	15	be	be	AUX
taxlaw-2811	213	16	carried	carry	VERB
taxlaw-2811	213	17	forward	forward	ADV
taxlaw-2811	213	18	seven	seven	NUM
taxlaw-2811	213	19	years	year	NOUN
taxlaw-2811	213	20	to	to	PART
taxlaw-2811	213	21	reduce	reduce	VERB
taxlaw-2811	213	22	tax	tax	NOUN
taxlaw-2811	213	23	otherwise	otherwise	ADV
taxlaw-2811	213	24	payable	payable	ADJ
taxlaw-2811	213	25	.	.	PUNCT
taxlaw-2811	214	1	given	give	VERB
taxlaw-2811	214	2	that	that	SCONJ
taxlaw-2811	214	3	the	the	DET
taxlaw-2811	214	4	minimum	minimum	ADJ
taxlaw-2811	214	5	tax	tax	NOUN
taxlaw-2811	214	6	rate	rate	NOUN
taxlaw-2811	214	7	is	be	AUX
taxlaw-2811	214	8	a	a	DET
taxlaw-2811	214	9	flat	flat	ADJ
taxlaw-2811	214	10	rate	rate	NOUN
taxlaw-2811	214	11	equal	equal	ADJ
taxlaw-2811	214	12	to	to	ADP
taxlaw-2811	214	13	the	the	DET
taxlaw-2811	214	14	lowest	low	ADJ
taxlaw-2811	214	15	marginal	marginal	ADJ
taxlaw-2811	214	16	rate	rate	NOUN
taxlaw-2811	214	17	,	,	PUNCT
taxlaw-2811	214	18	relatively	relatively	ADV
taxlaw-2811	214	19	few	few	ADJ
taxlaw-2811	214	20	higher	higher	ADV
taxlaw-2811	214	21	-	-	PUNCT
taxlaw-2811	214	22	paid	pay	VERB
taxlaw-2811	214	23	employees	employee	NOUN
taxlaw-2811	214	24	would	would	AUX
taxlaw-2811	214	25	be	be	AUX
taxlaw-2811	214	26	subject	subject	ADJ
taxlaw-2811	214	27	to	to	ADP
taxlaw-2811	214	28	minimum	minimum	ADJ
taxlaw-2811	214	29	tax	tax	NOUN
taxlaw-2811	214	30	even	even	ADV
taxlaw-2811	214	31	if	if	SCONJ
taxlaw-2811	214	32	they	they	PRON
taxlaw-2811	214	33	have	have	VERB
taxlaw-2811	214	34	substantial	substantial	ADJ
taxlaw-2811	214	35	stock	stock	NOUN
taxlaw-2811	214	36	option	option	NOUN
taxlaw-2811	214	37	benefits	benefit	NOUN
taxlaw-2811	214	38	(	(	PUNCT
taxlaw-2811	214	39	assuming	assume	VERB
taxlaw-2811	214	40	that	that	SCONJ
taxlaw-2811	214	41	the	the	DET
taxlaw-2811	214	42	stock	stock	NOUN
taxlaw-2811	214	43	option	option	NOUN
taxlaw-2811	214	44	benefits	benefit	NOUN
taxlaw-2811	214	45	are	be	AUX
taxlaw-2811	214	46	their	their	PRON
taxlaw-2811	214	47	only	only	ADJ
taxlaw-2811	214	48	tax	tax	NOUN
taxlaw-2811	214	49	preference	preference	NOUN
taxlaw-2811	214	50	)	)	PUNCT
taxlaw-2811	214	51	.	.	PUNCT
taxlaw-2811	215	1	27	27	NUM
taxlaw-2811	215	2	i.t.a	i.t.a	NOUN
taxlaw-2811	215	3	.	.	PROPN
taxlaw-2811	215	4	,	,	PUNCT
taxlaw-2811	215	5	s.	s.	PROPN
taxlaw-2811	215	6	7(1	7(1	PROPN
taxlaw-2811	215	7	)	)	PUNCT
taxlaw-2811	215	8	.	.	PUNCT
taxlaw-2811	216	1	28	28	NUM
taxlaw-2811	216	2	i.t.a	i.t.a	PROPN
taxlaw-2811	216	3	.	.	PROPN
taxlaw-2811	216	4	,	,	PUNCT
taxlaw-2811	216	5	s.	s.	PROPN
taxlaw-2811	216	6	38(a	38(a	NUM
taxlaw-2811	216	7	)	)	PUNCT
taxlaw-2811	216	8	.	.	PUNCT
taxlaw-2811	217	1	from	from	ADP
taxlaw-2811	217	2	1972	1972	NUM
taxlaw-2811	217	3	to	to	ADP
taxlaw-2811	217	4	1988	1988	NUM
taxlaw-2811	217	5	,	,	PUNCT
taxlaw-2811	217	6	the	the	DET
taxlaw-2811	217	7	inclusion	inclusion	NOUN
taxlaw-2811	217	8	rate	rate	NOUN
taxlaw-2811	217	9	for	for	ADP
taxlaw-2811	217	10	capital	capital	NOUN
taxlaw-2811	217	11	gains	gain	NOUN
taxlaw-2811	217	12	and	and	CCONJ
taxlaw-2811	217	13	losses	loss	NOUN
taxlaw-2811	217	14	was	be	AUX
taxlaw-2811	217	15	one	one	NUM
taxlaw-2811	217	16	-	-	PUNCT
taxlaw-2811	217	17	half	half	NOUN
taxlaw-2811	217	18	.	.	PUNCT
taxlaw-2811	218	1	in	in	ADP
taxlaw-2811	218	2	1988	1988	NUM
taxlaw-2811	218	3	,	,	PUNCT
taxlaw-2811	218	4	the	the	DET
taxlaw-2811	218	5	rate	rate	NOUN
taxlaw-2811	218	6	rose	rise	VERB
taxlaw-2811	218	7	to	to	ADP
taxlaw-2811	218	8	two	two	NUM
taxlaw-2811	218	9	-	-	PUNCT
taxlaw-2811	218	10	thirds	third	NOUN
taxlaw-2811	218	11	and	and	CCONJ
taxlaw-2811	218	12	in	in	ADP
taxlaw-2811	218	13	1990	1990	NUM
taxlaw-2811	218	14	the	the	DET
taxlaw-2811	218	15	rate	rate	NOUN
taxlaw-2811	218	16	was	be	AUX
taxlaw-2811	218	17	subsequently	subsequently	ADV
taxlaw-2811	218	18	increased	increase	VERB
taxlaw-2811	218	19	to	to	ADP
taxlaw-2811	218	20	three	three	NUM
taxlaw-2811	218	21	-	-	PUNCT
taxlaw-2811	218	22	quarters	quarter	NOUN
taxlaw-2811	218	23	.	.	PUNCT
taxlaw-2811	219	1	in	in	ADP
taxlaw-2811	219	2	february	february	PROPN
taxlaw-2811	219	3	2000	2000	NUM
taxlaw-2811	219	4	the	the	DET
taxlaw-2811	219	5	rate	rate	NOUN
taxlaw-2811	219	6	was	be	AUX
taxlaw-2811	219	7	decreased	decrease	VERB
taxlaw-2811	219	8	to	to	ADP
taxlaw-2811	219	9	two	two	NUM
taxlaw-2811	219	10	-	-	PUNCT
taxlaw-2811	219	11	thirds	third	NOUN
taxlaw-2811	219	12	and	and	CCONJ
taxlaw-2811	219	13	in	in	ADP
taxlaw-2811	219	14	october	october	PROPN
taxlaw-2811	219	15	2000	2000	NUM
taxlaw-2811	219	16	it	it	PRON
taxlaw-2811	219	17	was	be	AUX
taxlaw-2811	219	18	further	far	ADV
taxlaw-2811	219	19	decreased	decrease	VERB
taxlaw-2811	219	20	to	to	ADP
taxlaw-2811	219	21	one	one	NUM
taxlaw-2811	219	22	-	-	PUNCT
taxlaw-2811	219	23	half	half	NOUN
taxlaw-2811	219	24	.	.	PUNCT
taxlaw-2811	220	1	29	29	NUM
taxlaw-2811	220	2	i.t.a	i.t.a	PROPN
taxlaw-2811	220	3	.	.	PROPN
taxlaw-2811	220	4	,	,	PUNCT
taxlaw-2811	220	5	s.	s.	PROPN
taxlaw-2811	220	6	7(1.1	7(1.1	NUM
taxlaw-2811	220	7	)	)	PUNCT
taxlaw-2811	220	8	.	.	PUNCT
taxlaw-2811	221	1	30	30	NUM
taxlaw-2811	221	2	even	even	ADV
taxlaw-2811	221	3	if	if	SCONJ
taxlaw-2811	221	4	both	both	DET
taxlaw-2811	221	5	conditions	condition	NOUN
taxlaw-2811	221	6	are	be	AUX
taxlaw-2811	221	7	met	meet	VERB
taxlaw-2811	221	8	,	,	PUNCT
taxlaw-2811	221	9	stock	stock	NOUN
taxlaw-2811	221	10	options	option	NOUN
taxlaw-2811	221	11	granted	grant	VERB
taxlaw-2811	221	12	by	by	ADP
taxlaw-2811	221	13	ccpcs	ccpc	NOUN
taxlaw-2811	221	14	qualify	qualify	VERB
taxlaw-2811	221	15	for	for	ADP
taxlaw-2811	221	16	either	either	CCONJ
taxlaw-2811	221	17	a	a	DET
taxlaw-2811	221	18	deduction	deduction	NOUN
taxlaw-2811	221	19	under	under	ADP
taxlaw-2811	221	20	paragraph	paragraph	NOUN
taxlaw-2811	221	21	110(1)(d	110(1)(d	NUM
taxlaw-2811	221	22	)	)	PUNCT
taxlaw-2811	221	23	or	or	CCONJ
taxlaw-2811	221	24	paragraph	paragraph	NOUN
taxlaw-2811	221	25	110(1)(d.1	110(1)(d.1	NUM
taxlaw-2811	221	26	)	)	PUNCT
taxlaw-2811	221	27	but	but	CCONJ
taxlaw-2811	221	28	not	not	PART
taxlaw-2811	221	29	both	both	PRON
taxlaw-2811	221	30	.	.	PUNCT
taxlaw-2811	222	1	i.t.a	i.t.a	PROPN
taxlaw-2811	222	2	.	.	PROPN
taxlaw-2811	222	3	,	,	PUNCT
taxlaw-2811	222	4	s.	s.	PROPN
taxlaw-2811	222	5	110(1)(d	110(1)(d	NUM
taxlaw-2811	222	6	)	)	PUNCT
taxlaw-2811	222	7	,	,	PUNCT
taxlaw-2811	222	8	110(1)(d.1	110(1)(d.1	NUM
taxlaw-2811	222	9	)	)	PUNCT
taxlaw-2811	222	10	.	.	PUNCT
taxlaw-2811	223	1	in	in	ADP
taxlaw-2811	223	2	addition	addition	NOUN
taxlaw-2811	223	3	,	,	PUNCT
taxlaw-2811	223	4	to	to	PART
taxlaw-2811	223	5	qualify	qualify	VERB
taxlaw-2811	223	6	for	for	ADP
taxlaw-2811	223	7	the	the	DET
taxlaw-2811	223	8	deduction	deduction	NOUN
taxlaw-2811	223	9	under	under	ADP
taxlaw-2811	223	10	paragraph	paragraph	NOUN
taxlaw-2811	223	11	110(1)(d	110(1)(d	NUM
taxlaw-2811	223	12	)	)	PUNCT
taxlaw-2811	223	13	,	,	PUNCT
taxlaw-2811	223	14	the	the	DET
taxlaw-2811	223	15	option	option	NOUN
taxlaw-2811	223	16	must	must	AUX
taxlaw-2811	223	17	be	be	AUX
taxlaw-2811	223	18	for	for	ADP
taxlaw-2811	223	19	“	"	PUNCT
taxlaw-2811	223	20	garden	garden	NOUN
taxlaw-2811	223	21	variety	variety	NOUN
taxlaw-2811	223	22	”	"	PUNCT
taxlaw-2811	223	23	152	152	NUM
taxlaw-2811	223	24	columbia	columbia	PROPN
taxlaw-2811	223	25	journal	journal	PROPN
taxlaw-2811	223	26	of	of	ADP
taxlaw-2811	223	27	tax	tax	NOUN
taxlaw-2811	223	28	law	law	NOUN
taxlaw-2811	224	1	[	[	X
taxlaw-2811	224	2	vol.3:144	vol.3:144	PROPN
taxlaw-2811	224	3	for	for	ADP
taxlaw-2811	224	4	options	option	NOUN
taxlaw-2811	224	5	issued	issue	VERB
taxlaw-2811	224	6	by	by	ADP
taxlaw-2811	224	7	a	a	DET
taxlaw-2811	224	8	public	public	ADJ
taxlaw-2811	224	9	corporation	corporation	NOUN
taxlaw-2811	224	10	,	,	PUNCT
taxlaw-2811	224	11	one	one	NUM
taxlaw-2811	224	12	-	-	PUNCT
taxlaw-2811	224	13	half	half	NOUN
taxlaw-2811	224	14	of	of	ADP
taxlaw-2811	224	15	the	the	DET
taxlaw-2811	224	16	stock	stock	NOUN
taxlaw-2811	224	17	option	option	NOUN
taxlaw-2811	224	18	benefit	benefit	NOUN
taxlaw-2811	224	19	is	be	AUX
taxlaw-2811	224	20	deductible	deductible	ADJ
taxlaw-2811	224	21	under	under	ADP
taxlaw-2811	224	22	paragraph	paragraph	NOUN
taxlaw-2811	224	23	110(1)(d	110(1)(d	NUM
taxlaw-2811	224	24	)	)	PUNCT
taxlaw-2811	224	25	if	if	SCONJ
taxlaw-2811	224	26	three	three	NUM
taxlaw-2811	224	27	conditions	condition	NOUN
taxlaw-2811	224	28	are	be	AUX
taxlaw-2811	224	29	met	meet	VERB
taxlaw-2811	224	30	:	:	PUNCT
taxlaw-2811	224	31	(	(	PUNCT
taxlaw-2811	224	32	1	1	X
taxlaw-2811	224	33	)	)	PUNCT
taxlaw-2811	224	34	the	the	DET
taxlaw-2811	224	35	option	option	NOUN
taxlaw-2811	224	36	strike	strike	NOUN
taxlaw-2811	224	37	price	price	NOUN
taxlaw-2811	224	38	is	be	AUX
taxlaw-2811	224	39	equal	equal	ADJ
taxlaw-2811	224	40	to	to	ADP
taxlaw-2811	224	41	or	or	CCONJ
taxlaw-2811	224	42	greater	great	ADJ
taxlaw-2811	224	43	than	than	ADP
taxlaw-2811	224	44	the	the	DET
taxlaw-2811	224	45	fair	fair	ADJ
taxlaw-2811	224	46	market	market	NOUN
taxlaw-2811	224	47	value	value	NOUN
taxlaw-2811	224	48	of	of	ADP
taxlaw-2811	224	49	the	the	DET
taxlaw-2811	224	50	share	share	NOUN
taxlaw-2811	224	51	at	at	ADP
taxlaw-2811	224	52	the	the	DET
taxlaw-2811	224	53	time	time	NOUN
taxlaw-2811	224	54	of	of	ADP
taxlaw-2811	224	55	the	the	DET
taxlaw-2811	224	56	grant	grant	NOUN
taxlaw-2811	224	57	;	;	PUNCT
taxlaw-2811	224	58	(	(	PUNCT
taxlaw-2811	224	59	2	2	X
taxlaw-2811	224	60	)	)	PUNCT
taxlaw-2811	224	61	the	the	DET
taxlaw-2811	224	62	optioned	optione	VERB
taxlaw-2811	224	63	shares	share	NOUN
taxlaw-2811	224	64	are	be	AUX
taxlaw-2811	224	65	“	"	PUNCT
taxlaw-2811	224	66	plain	plain	ADJ
taxlaw-2811	224	67	vanilla	vanilla	NOUN
taxlaw-2811	224	68	”	"	PUNCT
taxlaw-2811	224	69	common	common	ADJ
taxlaw-2811	224	70	shares	share	NOUN
taxlaw-2811	224	71	;	;	PUNCT
taxlaw-2811	224	72	and	and	CCONJ
taxlaw-2811	224	73	(	(	PUNCT
taxlaw-2811	224	74	3	3	X
taxlaw-2811	224	75	)	)	PUNCT
taxlaw-2811	224	76	the	the	DET
taxlaw-2811	224	77	employee	employee	NOUN
taxlaw-2811	224	78	deals	deal	VERB
taxlaw-2811	224	79	at	at	ADP
taxlaw-2811	224	80	arm	arm	NOUN
taxlaw-2811	224	81	’s	’s	PART
taxlaw-2811	224	82	length	length	NOUN
taxlaw-2811	224	83	with	with	ADP
taxlaw-2811	224	84	the	the	DET
taxlaw-2811	224	85	employer	employer	NOUN
taxlaw-2811	224	86	.	.	PUNCT
taxlaw-2811	225	1	31	31	NUM
taxlaw-2811	225	2	in	in	ADP
taxlaw-2811	225	3	addition	addition	NOUN
taxlaw-2811	225	4	,	,	PUNCT
taxlaw-2811	225	5	for	for	ADP
taxlaw-2811	225	6	options	option	NOUN
taxlaw-2811	225	7	issued	issue	VERB
taxlaw-2811	225	8	by	by	ADP
taxlaw-2811	225	9	public	public	ADJ
taxlaw-2811	225	10	corporations	corporation	NOUN
taxlaw-2811	225	11	after	after	ADP
taxlaw-2811	225	12	february	february	PROPN
taxlaw-2811	225	13	27	27	NUM
taxlaw-2811	225	14	,	,	PUNCT
taxlaw-2811	225	15	2000	2000	NUM
taxlaw-2811	225	16	,	,	PUNCT
taxlaw-2811	225	17	and	and	CCONJ
taxlaw-2811	225	18	exercised	exercise	VERB
taxlaw-2811	225	19	prior	prior	ADV
taxlaw-2811	225	20	to	to	ADP
taxlaw-2811	225	21	4:00	4:00	NUM
taxlaw-2811	225	22	p.m.	p.m.	NOUN
taxlaw-2811	225	23	(	(	PUNCT
taxlaw-2811	225	24	est	est	X
taxlaw-2811	225	25	)	)	PUNCT
taxlaw-2811	225	26	on	on	ADP
taxlaw-2811	225	27	march	march	PROPN
taxlaw-2811	225	28	4	4	NUM
taxlaw-2811	225	29	,	,	PUNCT
taxlaw-2811	225	30	2010	2010	NUM
taxlaw-2811	225	31	,	,	PUNCT
taxlaw-2811	225	32	32	32	NUM
taxlaw-2811	225	33	the	the	DET
taxlaw-2811	225	34	employment	employment	NOUN
taxlaw-2811	225	35	income	income	NOUN
taxlaw-2811	225	36	benefit	benefit	NOUN
taxlaw-2811	225	37	is	be	AUX
taxlaw-2811	225	38	deferred	defer	VERB
taxlaw-2811	225	39	until	until	ADP
taxlaw-2811	225	40	the	the	DET
taxlaw-2811	225	41	time	time	NOUN
taxlaw-2811	225	42	the	the	DET
taxlaw-2811	225	43	shares	share	NOUN
taxlaw-2811	225	44	are	be	AUX
taxlaw-2811	225	45	sold	sell	VERB
taxlaw-2811	225	46	if	if	SCONJ
taxlaw-2811	225	47	the	the	DET
taxlaw-2811	225	48	following	follow	VERB
taxlaw-2811	225	49	conditions	condition	NOUN
taxlaw-2811	225	50	,	,	PUNCT
taxlaw-2811	225	51	stipulated	stipulate	VERB
taxlaw-2811	225	52	in	in	ADP
taxlaw-2811	225	53	subsections	subsection	NOUN
taxlaw-2811	225	54	7(8	7(8	NUM
taxlaw-2811	225	55	)	)	PUNCT
taxlaw-2811	225	56	to	to	ADP
taxlaw-2811	225	57	(	(	PUNCT
taxlaw-2811	225	58	16	16	NUM
taxlaw-2811	225	59	)	)	PUNCT
taxlaw-2811	225	60	of	of	ADP
taxlaw-2811	225	61	the	the	DET
taxlaw-2811	225	62	i.t.a	i.t.a	NOUN
taxlaw-2811	225	63	.	.	PROPN
taxlaw-2811	225	64	are	be	AUX
taxlaw-2811	225	65	met	meet	VERB
taxlaw-2811	225	66	:	:	PUNCT
taxlaw-2811	225	67	(	(	PUNCT
taxlaw-2811	225	68	1	1	X
taxlaw-2811	225	69	)	)	PUNCT
taxlaw-2811	225	70	the	the	DET
taxlaw-2811	225	71	recipient	recipient	NOUN
taxlaw-2811	225	72	is	be	AUX
taxlaw-2811	225	73	a	a	DET
taxlaw-2811	225	74	canadian	canadian	ADJ
taxlaw-2811	225	75	resident	resident	NOUN
taxlaw-2811	225	76	;	;	PUNCT
taxlaw-2811	225	77	(	(	PUNCT
taxlaw-2811	225	78	2	2	X
taxlaw-2811	225	79	)	)	PUNCT
taxlaw-2811	225	80	the	the	DET
taxlaw-2811	225	81	underlying	underlie	VERB
taxlaw-2811	225	82	shares	share	NOUN
taxlaw-2811	225	83	are	be	AUX
taxlaw-2811	225	84	traded	trade	VERB
taxlaw-2811	225	85	on	on	ADP
taxlaw-2811	225	86	a	a	DET
taxlaw-2811	225	87	canadian	canadian	ADJ
taxlaw-2811	225	88	or	or	CCONJ
taxlaw-2811	225	89	foreign	foreign	ADJ
taxlaw-2811	225	90	prescribed	prescribe	VERB
taxlaw-2811	225	91	stock	stock	NOUN
taxlaw-2811	225	92	exchange	exchange	NOUN
taxlaw-2811	225	93	;	;	PUNCT
taxlaw-2811	225	94	and	and	CCONJ
taxlaw-2811	225	95	(	(	PUNCT
taxlaw-2811	225	96	3	3	X
taxlaw-2811	225	97	)	)	PUNCT
taxlaw-2811	225	98	the	the	DET
taxlaw-2811	225	99	individual	individual	NOUN
taxlaw-2811	225	100	is	be	AUX
taxlaw-2811	225	101	entitled	entitle	VERB
taxlaw-2811	225	102	to	to	ADP
taxlaw-2811	225	103	the	the	DET
taxlaw-2811	225	104	deduction	deduction	NOUN
taxlaw-2811	225	105	under	under	ADP
taxlaw-2811	225	106	paragraph	paragraph	NOUN
taxlaw-2811	225	107	110(1)(d	110(1)(d	NUM
taxlaw-2811	225	108	)	)	PUNCT
taxlaw-2811	225	109	.	.	PUNCT
taxlaw-2811	226	1	33	33	NUM
taxlaw-2811	226	2	the	the	DET
taxlaw-2811	226	3	deferral	deferral	NOUN
taxlaw-2811	226	4	,	,	PUNCT
taxlaw-2811	226	5	however	however	ADV
taxlaw-2811	226	6	,	,	PUNCT
taxlaw-2811	226	7	is	be	AUX
taxlaw-2811	226	8	limited	limit	VERB
taxlaw-2811	226	9	to	to	ADP
taxlaw-2811	226	10	the	the	DET
taxlaw-2811	226	11	first	first	ADJ
taxlaw-2811	226	12	$	$	SYM
taxlaw-2811	226	13	100,000	100,000	NUM
taxlaw-2811	226	14	worth	worth	ADJ
taxlaw-2811	226	15	34	34	NUM
taxlaw-2811	226	16	of	of	ADP
taxlaw-2811	226	17	options	option	NOUN
taxlaw-2811	226	18	per	per	ADP
taxlaw-2811	226	19	year	year	NOUN
taxlaw-2811	226	20	of	of	ADP
taxlaw-2811	226	21	vesting	vest	VERB
taxlaw-2811	226	22	.	.	PUNCT
taxlaw-2811	227	1	b.	b.	PROPN
taxlaw-2811	228	1	us	us	PROPN
taxlaw-2811	228	2	tax	tax	NOUN
taxlaw-2811	228	3	rules	rule	NOUN
taxlaw-2811	228	4	for	for	ADP
taxlaw-2811	228	5	executive	executive	ADJ
taxlaw-2811	228	6	stock	stock	NOUN
taxlaw-2811	228	7	options	option	NOUN
taxlaw-2811	228	8	in	in	ADP
taxlaw-2811	228	9	the	the	DET
taxlaw-2811	228	10	united	united	PROPN
taxlaw-2811	228	11	states	states	PROPN
taxlaw-2811	228	12	,	,	PUNCT
taxlaw-2811	228	13	the	the	DET
taxlaw-2811	228	14	taxation	taxation	NOUN
taxlaw-2811	228	15	of	of	ADP
taxlaw-2811	228	16	employee	employee	NOUN
taxlaw-2811	228	17	stock	stock	NOUN
taxlaw-2811	228	18	options	option	NOUN
taxlaw-2811	228	19	depends	depend	VERB
taxlaw-2811	228	20	on	on	ADP
taxlaw-2811	228	21	their	their	PRON
taxlaw-2811	228	22	characterization	characterization	NOUN
taxlaw-2811	228	23	as	as	ADP
taxlaw-2811	228	24	non	non	ADJ
taxlaw-2811	228	25	-	-	ADJ
taxlaw-2811	228	26	statutory	statutory	ADJ
taxlaw-2811	228	27	stock	stock	NOUN
taxlaw-2811	228	28	options	option	NOUN
taxlaw-2811	228	29	(	(	PUNCT
taxlaw-2811	228	30	“	"	PUNCT
taxlaw-2811	228	31	nsos	nsos	X
taxlaw-2811	228	32	”	"	PUNCT
taxlaw-2811	228	33	)	)	PUNCT
taxlaw-2811	228	34	or	or	CCONJ
taxlaw-2811	228	35	statutory	statutory	ADJ
taxlaw-2811	228	36	stock	stock	NOUN
taxlaw-2811	228	37	options	option	NOUN
taxlaw-2811	228	38	,	,	PUNCT
taxlaw-2811	228	39	which	which	PRON
taxlaw-2811	228	40	includes	include	VERB
taxlaw-2811	228	41	incentive	incentive	NOUN
taxlaw-2811	228	42	stock	stock	NOUN
taxlaw-2811	228	43	options	option	NOUN
taxlaw-2811	228	44	(	(	PUNCT
taxlaw-2811	228	45	“	"	PUNCT
taxlaw-2811	228	46	isos	isos	PROPN
taxlaw-2811	228	47	”	"	PUNCT
taxlaw-2811	228	48	)	)	PUNCT
taxlaw-2811	228	49	and	and	CCONJ
taxlaw-2811	228	50	employee	employee	NOUN
taxlaw-2811	228	51	stock	stock	NOUN
taxlaw-2811	228	52	purchase	purchase	NOUN
taxlaw-2811	228	53	plans	plan	NOUN
taxlaw-2811	228	54	(	(	PUNCT
taxlaw-2811	228	55	“	"	PUNCT
taxlaw-2811	228	56	espps	espps	NOUN
taxlaw-2811	228	57	”	"	PUNCT
taxlaw-2811	228	58	)	)	PUNCT
taxlaw-2811	228	59	.	.	PUNCT
taxlaw-2811	229	1	35	35	NUM
taxlaw-2811	229	2	there	there	PRON
taxlaw-2811	229	3	is	be	VERB
taxlaw-2811	229	4	no	no	DET
taxlaw-2811	229	5	difference	difference	NOUN
taxlaw-2811	229	6	in	in	ADP
taxlaw-2811	229	7	the	the	DET
taxlaw-2811	229	8	treatment	treatment	NOUN
taxlaw-2811	229	9	of	of	ADP
taxlaw-2811	229	10	options	option	NOUN
taxlaw-2811	229	11	granted	grant	VERB
taxlaw-2811	229	12	by	by	ADP
taxlaw-2811	229	13	a	a	DET
taxlaw-2811	229	14	public	public	ADJ
taxlaw-2811	229	15	corporation	corporation	NOUN
taxlaw-2811	229	16	and	and	CCONJ
taxlaw-2811	229	17	a	a	DET
taxlaw-2811	229	18	private	private	ADJ
taxlaw-2811	229	19	corporation	corporation	NOUN
taxlaw-2811	229	20	.	.	PUNCT
taxlaw-2811	230	1	36	36	NUM
taxlaw-2811	231	1	in	in	ADP
taxlaw-2811	231	2	order	order	NOUN
taxlaw-2811	231	3	for	for	ADP
taxlaw-2811	231	4	an	an	DET
taxlaw-2811	231	5	option	option	NOUN
taxlaw-2811	231	6	to	to	PART
taxlaw-2811	231	7	be	be	AUX
taxlaw-2811	231	8	treated	treat	VERB
taxlaw-2811	231	9	as	as	ADP
taxlaw-2811	231	10	an	an	DET
taxlaw-2811	231	11	iso	iso	NOUN
taxlaw-2811	231	12	,	,	PUNCT
taxlaw-2811	231	13	a	a	DET
taxlaw-2811	231	14	number	number	NOUN
taxlaw-2811	231	15	of	of	ADP
taxlaw-2811	231	16	requirements	requirement	NOUN
taxlaw-2811	231	17	must	must	AUX
taxlaw-2811	231	18	be	be	AUX
taxlaw-2811	231	19	met	meet	VERB
taxlaw-2811	231	20	including	include	VERB
taxlaw-2811	231	21	:	:	PUNCT
taxlaw-2811	231	22	(	(	PUNCT
taxlaw-2811	231	23	1	1	X
taxlaw-2811	231	24	)	)	PUNCT
taxlaw-2811	231	25	the	the	DET
taxlaw-2811	231	26	exercise	exercise	NOUN
taxlaw-2811	231	27	price	price	NOUN
taxlaw-2811	231	28	must	must	AUX
taxlaw-2811	231	29	not	not	PART
taxlaw-2811	231	30	be	be	AUX
taxlaw-2811	231	31	less	less	ADJ
taxlaw-2811	231	32	than	than	ADP
taxlaw-2811	231	33	the	the	DET
taxlaw-2811	231	34	fair	fair	ADJ
taxlaw-2811	231	35	market	market	NOUN
taxlaw-2811	231	36	value	value	NOUN
taxlaw-2811	231	37	of	of	ADP
taxlaw-2811	231	38	the	the	DET
taxlaw-2811	231	39	stock	stock	NOUN
taxlaw-2811	231	40	at	at	ADP
taxlaw-2811	231	41	the	the	DET
taxlaw-2811	231	42	time	time	NOUN
taxlaw-2811	231	43	of	of	ADP
taxlaw-2811	231	44	the	the	DET
taxlaw-2811	231	45	grant	grant	NOUN
taxlaw-2811	231	46	;	;	PUNCT
taxlaw-2811	231	47	(	(	PUNCT
taxlaw-2811	231	48	2	2	X
taxlaw-2811	231	49	)	)	PUNCT
taxlaw-2811	231	50	the	the	DET
taxlaw-2811	231	51	exercised	exercise	VERB
taxlaw-2811	231	52	shares	share	NOUN
taxlaw-2811	231	53	must	must	AUX
taxlaw-2811	231	54	be	be	AUX
taxlaw-2811	231	55	held	hold	VERB
taxlaw-2811	231	56	for	for	ADP
taxlaw-2811	231	57	the	the	DET
taxlaw-2811	231	58	longer	long	ADJ
taxlaw-2811	231	59	of	of	ADP
taxlaw-2811	231	60	two	two	NUM
taxlaw-2811	231	61	years	year	NOUN
taxlaw-2811	231	62	from	from	ADP
taxlaw-2811	231	63	the	the	DET
taxlaw-2811	231	64	grant	grant	NOUN
taxlaw-2811	231	65	date	date	NOUN
taxlaw-2811	231	66	or	or	CCONJ
taxlaw-2811	231	67	one	one	NUM
taxlaw-2811	231	68	year	year	NOUN
taxlaw-2811	231	69	from	from	ADP
taxlaw-2811	231	70	the	the	DET
taxlaw-2811	231	71	exercise	exercise	NOUN
taxlaw-2811	231	72	date	date	NOUN
taxlaw-2811	231	73	;	;	PUNCT
taxlaw-2811	231	74	and	and	CCONJ
taxlaw-2811	231	75	(	(	PUNCT
taxlaw-2811	231	76	3	3	X
taxlaw-2811	231	77	)	)	PUNCT
taxlaw-2811	231	78	the	the	DET
taxlaw-2811	231	79	combined	combined	ADJ
taxlaw-2811	231	80	value	value	NOUN
taxlaw-2811	231	81	,	,	PUNCT
taxlaw-2811	231	82	as	as	SCONJ
taxlaw-2811	231	83	determined	determine	VERB
taxlaw-2811	231	84	by	by	ADP
taxlaw-2811	231	85	the	the	DET
taxlaw-2811	231	86	fair	fair	ADJ
taxlaw-2811	231	87	market	market	NOUN
taxlaw-2811	231	88	value	value	NOUN
taxlaw-2811	231	89	of	of	ADP
taxlaw-2811	231	90	the	the	DET
taxlaw-2811	231	91	underlying	underlie	VERB
taxlaw-2811	231	92	shares	share	NOUN
taxlaw-2811	231	93	on	on	ADP
taxlaw-2811	231	94	the	the	DET
taxlaw-2811	231	95	grant	grant	NOUN
taxlaw-2811	231	96	date	date	NOUN
taxlaw-2811	231	97	,	,	PUNCT
taxlaw-2811	231	98	that	that	PRON
taxlaw-2811	231	99	can	can	AUX
taxlaw-2811	231	100	be	be	AUX
taxlaw-2811	231	101	acquired	acquire	VERB
taxlaw-2811	231	102	for	for	ADP
taxlaw-2811	231	103	the	the	DET
taxlaw-2811	231	104	first	first	ADJ
taxlaw-2811	231	105	time	time	NOUN
taxlaw-2811	231	106	in	in	ADP
taxlaw-2811	231	107	any	any	DET
taxlaw-2811	231	108	calendar	calendar	NOUN
taxlaw-2811	231	109	year	year	NOUN
taxlaw-2811	231	110	(	(	PUNCT
taxlaw-2811	231	111	i.e.	i.e.	X
taxlaw-2811	231	112	,	,	PUNCT
taxlaw-2811	231	113	in	in	ADP
taxlaw-2811	231	114	the	the	DET
taxlaw-2811	231	115	year	year	NOUN
taxlaw-2811	231	116	of	of	ADP
taxlaw-2811	231	117	vesting	vest	VERB
taxlaw-2811	231	118	)	)	PUNCT
taxlaw-2811	231	119	can	can	AUX
taxlaw-2811	231	120	not	not	PART
taxlaw-2811	231	121	exceed	exceed	VERB
taxlaw-2811	231	122	us	we	PRON
taxlaw-2811	231	123	$	$	SYM
taxlaw-2811	231	124	100,000	100,000	NUM
taxlaw-2811	231	125	.	.	PUNCT
taxlaw-2811	232	1	37	37	NUM
taxlaw-2811	232	2	for	for	ADP
taxlaw-2811	232	3	an	an	DET
taxlaw-2811	232	4	iso	iso	NOUN
taxlaw-2811	232	5	,	,	PUNCT
taxlaw-2811	232	6	there	there	PRON
taxlaw-2811	232	7	are	be	VERB
taxlaw-2811	232	8	no	no	DET
taxlaw-2811	232	9	income	income	NOUN
taxlaw-2811	232	10	tax	tax	NOUN
taxlaw-2811	232	11	consequences	consequence	NOUN
taxlaw-2811	232	12	until	until	ADP
taxlaw-2811	232	13	the	the	DET
taxlaw-2811	232	14	time	time	NOUN
taxlaw-2811	232	15	the	the	DET
taxlaw-2811	232	16	shares	share	NOUN
taxlaw-2811	232	17	are	be	AUX
taxlaw-2811	232	18	sold	sell	VERB
taxlaw-2811	232	19	,	,	PUNCT
taxlaw-2811	232	20	38	38	NUM
taxlaw-2811	232	21	unless	unless	SCONJ
taxlaw-2811	232	22	the	the	DET
taxlaw-2811	232	23	alternative	alternative	ADJ
taxlaw-2811	232	24	minimum	minimum	ADJ
taxlaw-2811	232	25	tax	tax	NOUN
taxlaw-2811	232	26	(	(	PUNCT
taxlaw-2811	232	27	“	"	PUNCT
taxlaw-2811	232	28	amt	amt	PROPN
taxlaw-2811	232	29	”	"	PUNCT
taxlaw-2811	232	30	)	)	PUNCT
taxlaw-2811	232	31	39	39	NUM
taxlaw-2811	232	32	applies	apply	VERB
taxlaw-2811	232	33	.	.	PUNCT
taxlaw-2811	233	1	upon	upon	SCONJ
taxlaw-2811	233	2	the	the	DET
taxlaw-2811	233	3	common	common	ADJ
taxlaw-2811	233	4	shares	share	NOUN
taxlaw-2811	233	5	and	and	CCONJ
taxlaw-2811	233	6	the	the	DET
taxlaw-2811	233	7	employer	employer	NOUN
taxlaw-2811	233	8	and	and	CCONJ
taxlaw-2811	233	9	employee	employee	NOUN
taxlaw-2811	233	10	must	must	AUX
taxlaw-2811	233	11	deal	deal	VERB
taxlaw-2811	233	12	at	at	ADP
taxlaw-2811	233	13	arm	arm	NOUN
taxlaw-2811	233	14	’s	’s	PART
taxlaw-2811	233	15	length	length	NOUN
taxlaw-2811	233	16	both	both	CCONJ
taxlaw-2811	233	17	before	before	ADP
taxlaw-2811	233	18	and	and	CCONJ
taxlaw-2811	233	19	after	after	ADP
taxlaw-2811	233	20	the	the	DET
taxlaw-2811	233	21	exercise	exercise	NOUN
taxlaw-2811	233	22	of	of	ADP
taxlaw-2811	233	23	the	the	DET
taxlaw-2811	233	24	options	option	NOUN
taxlaw-2811	233	25	.	.	PUNCT
taxlaw-2811	234	1	i.t.a	i.t.a	PROPN
taxlaw-2811	234	2	.	.	PROPN
taxlaw-2811	234	3	,	,	PUNCT
taxlaw-2811	234	4	s.	s.	PROPN
taxlaw-2811	234	5	110(1)(d	110(1)(d	NUM
taxlaw-2811	234	6	)	)	PUNCT
taxlaw-2811	234	7	.	.	PUNCT
taxlaw-2811	235	1	31	31	NUM
taxlaw-2811	235	2	i.t.a	i.t.a	PROPN
taxlaw-2811	235	3	.	.	PROPN
taxlaw-2811	235	4	,	,	PUNCT
taxlaw-2811	235	5	s.	s.	PROPN
taxlaw-2811	235	6	110(1)(d	110(1)(d	NUM
taxlaw-2811	235	7	)	)	PUNCT
taxlaw-2811	235	8	.	.	PUNCT
taxlaw-2811	236	1	32	32	NUM
taxlaw-2811	236	2	in	in	ADP
taxlaw-2811	236	3	the	the	DET
taxlaw-2811	236	4	march	march	PROPN
taxlaw-2811	236	5	4	4	NUM
taxlaw-2811	236	6	,	,	PUNCT
taxlaw-2811	236	7	2010	2010	NUM
taxlaw-2811	236	8	federal	federal	ADJ
taxlaw-2811	236	9	budget	budget	NOUN
taxlaw-2811	236	10	,	,	PUNCT
taxlaw-2811	236	11	it	it	PRON
taxlaw-2811	236	12	was	be	AUX
taxlaw-2811	236	13	announced	announce	VERB
taxlaw-2811	236	14	that	that	SCONJ
taxlaw-2811	236	15	subsections	subsection	NOUN
taxlaw-2811	236	16	7(8	7(8	NUM
taxlaw-2811	236	17	)	)	PUNCT
taxlaw-2811	236	18	to	to	ADP
taxlaw-2811	236	19	(	(	PUNCT
taxlaw-2811	236	20	15	15	NUM
taxlaw-2811	236	21	)	)	PUNCT
taxlaw-2811	236	22	of	of	ADP
taxlaw-2811	236	23	the	the	DET
taxlaw-2811	236	24	i.t.a	i.t.a	NOUN
taxlaw-2811	236	25	.	.	PROPN
taxlaw-2811	236	26	will	will	AUX
taxlaw-2811	236	27	be	be	AUX
taxlaw-2811	236	28	repealed	repeal	VERB
taxlaw-2811	236	29	with	with	ADP
taxlaw-2811	236	30	effect	effect	NOUN
taxlaw-2811	236	31	for	for	ADP
taxlaw-2811	236	32	options	option	NOUN
taxlaw-2811	236	33	exercised	exercise	VERB
taxlaw-2811	236	34	after	after	ADP
taxlaw-2811	236	35	4	4	NUM
taxlaw-2811	236	36	p.m.	p.m.	NOUN
taxlaw-2811	236	37	on	on	ADP
taxlaw-2811	236	38	that	that	DET
taxlaw-2811	236	39	day	day	NOUN
taxlaw-2811	236	40	.	.	PUNCT
taxlaw-2811	237	1	sustaining	sustain	VERB
taxlaw-2811	237	2	canada	canada	PROPN
taxlaw-2811	237	3	’s	’s	PART
taxlaw-2811	237	4	economic	economic	PROPN
taxlaw-2811	237	5	recovery	recovery	PROPN
taxlaw-2811	237	6	act	act	PROPN
taxlaw-2811	237	7	,	,	PUNCT
taxlaw-2811	237	8	r.s.c	r.s.c	ADJ
taxlaw-2811	237	9	.	.	PUNCT
taxlaw-2811	237	10	2010	2010	NUM
taxlaw-2811	237	11	,	,	PUNCT
taxlaw-2811	237	12	c.	c.	PROPN
taxlaw-2811	237	13	25	25	NUM
taxlaw-2811	237	14	,	,	PUNCT
taxlaw-2811	237	15	s.	s.	PROPN
taxlaw-2811	237	16	39	39	NUM
taxlaw-2811	237	17	.	.	PUNCT
taxlaw-2811	238	1	33	33	NUM
taxlaw-2811	238	2	i.t.a	i.t.a	NOUN
taxlaw-2811	238	3	.	.	PROPN
taxlaw-2811	238	4	,	,	PUNCT
taxlaw-2811	238	5	s.	s.	PROPN
taxlaw-2811	238	6	110(1)(d	110(1)(d	NUM
taxlaw-2811	238	7	)	)	PUNCT
taxlaw-2811	238	8	.	.	PUNCT
taxlaw-2811	239	1	34	34	NUM
taxlaw-2811	239	2	the	the	DET
taxlaw-2811	239	3	value	value	NOUN
taxlaw-2811	239	4	is	be	AUX
taxlaw-2811	239	5	based	base	VERB
taxlaw-2811	239	6	on	on	ADP
taxlaw-2811	239	7	the	the	DET
taxlaw-2811	239	8	fair	fair	ADJ
taxlaw-2811	239	9	market	market	NOUN
taxlaw-2811	239	10	value	value	NOUN
taxlaw-2811	239	11	of	of	ADP
taxlaw-2811	239	12	the	the	DET
taxlaw-2811	239	13	underlying	underlie	VERB
taxlaw-2811	239	14	shares	share	NOUN
taxlaw-2811	239	15	at	at	ADP
taxlaw-2811	239	16	the	the	DET
taxlaw-2811	239	17	time	time	NOUN
taxlaw-2811	239	18	the	the	DET
taxlaw-2811	239	19	options	option	NOUN
taxlaw-2811	239	20	are	be	AUX
taxlaw-2811	239	21	granted	grant	VERB
taxlaw-2811	239	22	.	.	PUNCT
taxlaw-2811	240	1	35	35	NUM
taxlaw-2811	240	2	see	see	VERB
taxlaw-2811	240	3	generally	generally	ADV
taxlaw-2811	240	4	i.r.c	i.r.c	NOUN
taxlaw-2811	240	5	.	.	PUNCT
taxlaw-2811	241	1	§	§	PROPN
taxlaw-2811	241	2	83	83	NUM
taxlaw-2811	241	3	(	(	PUNCT
taxlaw-2811	241	4	2006	2006	NUM
taxlaw-2811	241	5	)	)	PUNCT
taxlaw-2811	241	6	(	(	PUNCT
taxlaw-2811	241	7	tax	tax	NOUN
taxlaw-2811	241	8	rules	rule	NOUN
taxlaw-2811	241	9	applicable	applicable	ADJ
taxlaw-2811	241	10	to	to	ADP
taxlaw-2811	241	11	nsos	nsos	NUM
taxlaw-2811	241	12	)	)	PUNCT
taxlaw-2811	241	13	;	;	PUNCT
taxlaw-2811	241	14	i.r.c	i.r.c	NOUN
taxlaw-2811	241	15	.	.	PUNCT
taxlaw-2811	242	1	§	§	PROPN
taxlaw-2811	242	2	421	421	NUM
taxlaw-2811	242	3	(	(	PUNCT
taxlaw-2811	242	4	2006	2006	NUM
taxlaw-2811	242	5	)	)	PUNCT
taxlaw-2811	242	6	(	(	PUNCT
taxlaw-2811	242	7	tax	tax	NOUN
taxlaw-2811	242	8	rules	rule	NOUN
taxlaw-2811	242	9	applicable	applicable	ADJ
taxlaw-2811	242	10	to	to	PART
taxlaw-2811	242	11	isos	isos	VERB
taxlaw-2811	242	12	)	)	PUNCT
taxlaw-2811	242	13	;	;	PUNCT
taxlaw-2811	242	14	i.r.c	i.r.c	NOUN
taxlaw-2811	242	15	.	.	PUNCT
taxlaw-2811	243	1	§	§	PROPN
taxlaw-2811	243	2	422	422	NUM
taxlaw-2811	243	3	(	(	PUNCT
taxlaw-2811	243	4	2006	2006	NUM
taxlaw-2811	243	5	)	)	PUNCT
taxlaw-2811	243	6	(	(	PUNCT
taxlaw-2811	243	7	further	further	ADJ
taxlaw-2811	243	8	tax	tax	NOUN
taxlaw-2811	243	9	rules	rule	NOUN
taxlaw-2811	243	10	applicable	applicable	ADJ
taxlaw-2811	243	11	to	to	PART
taxlaw-2811	243	12	isos	isos	VERB
taxlaw-2811	243	13	)	)	PUNCT
taxlaw-2811	243	14	.	.	PUNCT
taxlaw-2811	244	1	espps	espps	PROPN
taxlaw-2811	244	2	are	be	AUX
taxlaw-2811	244	3	generally	generally	ADV
taxlaw-2811	244	4	not	not	PART
taxlaw-2811	244	5	of	of	ADP
taxlaw-2811	244	6	interest	interest	NOUN
taxlaw-2811	244	7	with	with	ADP
taxlaw-2811	244	8	respect	respect	NOUN
taxlaw-2811	244	9	to	to	ADP
taxlaw-2811	244	10	the	the	DET
taxlaw-2811	244	11	backdating	backdating	NOUN
taxlaw-2811	244	12	discussion	discussion	NOUN
taxlaw-2811	244	13	since	since	SCONJ
taxlaw-2811	244	14	they	they	PRON
taxlaw-2811	244	15	are	be	AUX
taxlaw-2811	244	16	not	not	PART
taxlaw-2811	244	17	granted	grant	VERB
taxlaw-2811	244	18	to	to	ADP
taxlaw-2811	244	19	employees	employee	NOUN
taxlaw-2811	244	20	,	,	PUNCT
taxlaw-2811	244	21	but	but	CCONJ
taxlaw-2811	244	22	rather	rather	ADV
taxlaw-2811	244	23	the	the	DET
taxlaw-2811	244	24	employer	employer	NOUN
taxlaw-2811	244	25	’s	’s	PART
taxlaw-2811	244	26	shares	share	NOUN
taxlaw-2811	244	27	are	be	AUX
taxlaw-2811	244	28	made	make	VERB
taxlaw-2811	244	29	available	available	ADJ
taxlaw-2811	244	30	to	to	ADP
taxlaw-2811	244	31	all	all	DET
taxlaw-2811	244	32	employees	employee	NOUN
taxlaw-2811	244	33	to	to	PART
taxlaw-2811	244	34	purchase	purchase	VERB
taxlaw-2811	244	35	through	through	ADP
taxlaw-2811	244	36	payroll	payroll	NOUN
taxlaw-2811	244	37	deductions	deduction	NOUN
taxlaw-2811	244	38	.	.	PUNCT
taxlaw-2811	245	1	consequently	consequently	ADV
taxlaw-2811	245	2	,	,	PUNCT
taxlaw-2811	245	3	our	our	PRON
taxlaw-2811	245	4	discussion	discussion	NOUN
taxlaw-2811	245	5	will	will	AUX
taxlaw-2811	245	6	be	be	AUX
taxlaw-2811	245	7	limited	limit	VERB
taxlaw-2811	245	8	to	to	PART
taxlaw-2811	245	9	isos	isos	VERB
taxlaw-2811	245	10	and	and	CCONJ
taxlaw-2811	245	11	nsos	nso	NOUN
taxlaw-2811	245	12	.	.	PUNCT
taxlaw-2811	246	1	36	36	NUM
taxlaw-2811	246	2	see	see	VERB
taxlaw-2811	246	3	i.r.c	i.r.c	NOUN
taxlaw-2811	246	4	.	.	PUNCT
taxlaw-2811	247	1	§	§	PROPN
taxlaw-2811	247	2	§	§	PROPN
taxlaw-2811	247	3	83	83	NUM
taxlaw-2811	247	4	,	,	PUNCT
taxlaw-2811	247	5	421	421	NUM
taxlaw-2811	247	6	,	,	PUNCT
taxlaw-2811	247	7	422	422	NUM
taxlaw-2811	247	8	(	(	PUNCT
taxlaw-2811	247	9	2006	2006	NUM
taxlaw-2811	247	10	)	)	PUNCT
taxlaw-2811	247	11	.	.	PUNCT
taxlaw-2811	248	1	37	37	NUM
taxlaw-2811	248	2	i.r.c	i.r.c	NOUN
taxlaw-2811	248	3	.	.	PUNCT
taxlaw-2811	249	1	§	§	PROPN
taxlaw-2811	249	2	§	§	PROPN
taxlaw-2811	249	3	422(a)(1	422(a)(1	NOUN
taxlaw-2811	249	4	)	)	PUNCT
taxlaw-2811	249	5	,	,	PUNCT
taxlaw-2811	249	6	(	(	PUNCT
taxlaw-2811	249	7	b)(4	b)(4	X
taxlaw-2811	249	8	)	)	PUNCT
taxlaw-2811	249	9	,	,	PUNCT
taxlaw-2811	249	10	(	(	PUNCT
taxlaw-2811	249	11	d)(1	d)(1	X
taxlaw-2811	249	12	)	)	PUNCT
taxlaw-2811	249	13	(	(	PUNCT
taxlaw-2811	249	14	2006	2006	NUM
taxlaw-2811	249	15	)	)	PUNCT
taxlaw-2811	249	16	.	.	PUNCT
taxlaw-2811	250	1	to	to	ADP
taxlaw-2811	250	2	the	the	DET
taxlaw-2811	250	3	extent	extent	NOUN
taxlaw-2811	250	4	that	that	SCONJ
taxlaw-2811	250	5	the	the	DET
taxlaw-2811	250	6	value	value	NOUN
taxlaw-2811	250	7	(	(	PUNCT
taxlaw-2811	250	8	so	so	ADV
taxlaw-2811	250	9	determined	determined	ADJ
taxlaw-2811	250	10	)	)	PUNCT
taxlaw-2811	250	11	of	of	ADP
taxlaw-2811	250	12	the	the	DET
taxlaw-2811	250	13	stock	stock	NOUN
taxlaw-2811	250	14	options	option	NOUN
taxlaw-2811	250	15	exceeds	exceed	VERB
taxlaw-2811	250	16	us	we	PRON
taxlaw-2811	250	17	$	$	SYM
taxlaw-2811	250	18	100,000	100,000	NUM
taxlaw-2811	250	19	,	,	PUNCT
taxlaw-2811	250	20	the	the	DET
taxlaw-2811	250	21	excess	excess	ADJ
taxlaw-2811	250	22	options	option	NOUN
taxlaw-2811	250	23	are	be	AUX
taxlaw-2811	250	24	treated	treat	VERB
taxlaw-2811	250	25	as	as	ADP
taxlaw-2811	250	26	nsos	nso	NOUN
taxlaw-2811	250	27	.	.	PUNCT
taxlaw-2811	251	1	see	see	VERB
taxlaw-2811	251	2	i.r.c	i.r.c	NOUN
taxlaw-2811	251	3	.	.	PUNCT
taxlaw-2811	252	1	§	§	PROPN
taxlaw-2811	252	2	§	§	PROPN
taxlaw-2811	252	3	422(d)(1	422(d)(1	PROPN
taxlaw-2811	252	4	)	)	PUNCT
taxlaw-2811	252	5	,	,	PUNCT
taxlaw-2811	252	6	83	83	NUM
taxlaw-2811	252	7	(	(	PUNCT
taxlaw-2811	252	8	2006	2006	NUM
taxlaw-2811	252	9	)	)	PUNCT
taxlaw-2811	252	10	.	.	PUNCT
taxlaw-2811	253	1	38	38	NUM
taxlaw-2811	253	2	see	see	VERB
taxlaw-2811	253	3	i.r.c	i.r.c	NOUN
taxlaw-2811	253	4	.	.	PUNCT
taxlaw-2811	254	1	§	§	PROPN
taxlaw-2811	254	2	421(a)(1	421(a)(1	PROPN
taxlaw-2811	254	3	)	)	PUNCT
taxlaw-2811	254	4	(	(	PUNCT
taxlaw-2811	254	5	2006	2006	NUM
taxlaw-2811	254	6	)	)	PUNCT
taxlaw-2811	254	7	.	.	PUNCT
taxlaw-2811	255	1	39	39	NUM
taxlaw-2811	256	1	the	the	DET
taxlaw-2811	256	2	amt	amt	PROPN
taxlaw-2811	256	3	is	be	AUX
taxlaw-2811	256	4	a	a	DET
taxlaw-2811	256	5	tax	tax	NOUN
taxlaw-2811	256	6	designed	design	VERB
taxlaw-2811	256	7	to	to	PART
taxlaw-2811	256	8	ensure	ensure	VERB
taxlaw-2811	256	9	that	that	SCONJ
taxlaw-2811	256	10	no	no	DET
taxlaw-2811	256	11	taxpayer	taxpayer	NOUN
taxlaw-2811	256	12	—	—	PUNCT
taxlaw-2811	256	13	whether	whether	SCONJ
taxlaw-2811	256	14	individual	individual	ADJ
taxlaw-2811	256	15	or	or	CCONJ
taxlaw-2811	256	16	corporate	corporate	ADJ
taxlaw-2811	256	17	—	—	PUNCT
taxlaw-2811	256	18	may	may	AUX
taxlaw-2811	256	19	disproportionally	disproportionally	ADV
taxlaw-2811	256	20	benefit	benefit	VERB
taxlaw-2811	256	21	from	from	ADP
taxlaw-2811	256	22	certain	certain	ADJ
taxlaw-2811	256	23	tax	tax	NOUN
taxlaw-2811	256	24	preferences	preference	NOUN
taxlaw-2811	256	25	.	.	PUNCT
taxlaw-2811	257	1	see	see	VERB
taxlaw-2811	257	2	§	§	NOUN
taxlaw-2811	257	3	§	§	ADJ
taxlaw-2811	257	4	i.r.c	i.r.c	NOUN
taxlaw-2811	257	5	.	.	PUNCT
taxlaw-2811	258	1	§	§	PROPN
taxlaw-2811	258	2	§	§	PROPN
taxlaw-2811	258	3	56	56	NUM
taxlaw-2811	258	4	,	,	PUNCT
taxlaw-2811	258	5	58	58	NUM
taxlaw-2811	258	6	-	-	SYM
taxlaw-2811	258	7	59	59	NUM
taxlaw-2811	258	8	(	(	PUNCT
taxlaw-2811	258	9	2006	2006	NUM
taxlaw-2811	258	10	)	)	PUNCT
taxlaw-2811	258	11	;	;	PUNCT
taxlaw-2811	258	12	i.r.c	i.r.c	NOUN
taxlaw-2811	258	13	.	.	PUNCT
taxlaw-2811	259	1	55	55	NUM
taxlaw-2811	259	2	,	,	PUNCT
taxlaw-2811	259	3	57	57	NUM
taxlaw-2811	259	4	(	(	PUNCT
taxlaw-2811	259	5	west	west	NOUN
taxlaw-2811	259	6	2011	2011	NUM
taxlaw-2811	259	7	)	)	PUNCT
taxlaw-2811	259	8	.	.	PUNCT
taxlaw-2811	260	1	thus	thus	ADV
taxlaw-2811	260	2	,	,	PUNCT
taxlaw-2811	260	3	a	a	DET
taxlaw-2811	260	4	taxpayer	taxpayer	NOUN
taxlaw-2811	260	5	must	must	AUX
taxlaw-2811	260	6	pay	pay	VERB
taxlaw-2811	260	7	the	the	DET
taxlaw-2811	260	8	greater	great	ADJ
taxlaw-2811	260	9	of	of	ADP
taxlaw-2811	260	10	(	(	PUNCT
taxlaw-2811	260	11	i	i	NOUN
taxlaw-2811	260	12	)	)	PUNCT
taxlaw-2811	260	13	his	his	PRON
taxlaw-2811	260	14	or	or	CCONJ
taxlaw-2811	260	15	her	her	PRON
taxlaw-2811	260	16	regular	regular	ADJ
taxlaw-2811	260	17	tax	tax	NOUN
taxlaw-2811	260	18	liability	liability	NOUN
taxlaw-2811	260	19	or	or	CCONJ
taxlaw-2811	260	20	(	(	PUNCT
taxlaw-2811	260	21	ii	ii	NOUN
taxlaw-2811	260	22	)	)	PUNCT
taxlaw-2811	260	23	his	his	PRON
taxlaw-2811	260	24	or	or	CCONJ
taxlaw-2811	260	25	her	her	PRON
taxlaw-2811	260	26	tentative	tentative	ADJ
taxlaw-2811	260	27	minimum	minimum	ADJ
taxlaw-2811	260	28	tax	tax	NOUN
taxlaw-2811	260	29	liability	liability	NOUN
taxlaw-2811	260	30	,	,	PUNCT
taxlaw-2811	260	31	calculated	calculate	VERB
taxlaw-2811	260	32	under	under	ADP
taxlaw-2811	260	33	the	the	DET
taxlaw-2811	260	34	amt	amt	PROPN
taxlaw-2811	260	35	rules	rule	NOUN
taxlaw-2811	260	36	.	.	PUNCT
taxlaw-2811	261	1	see	see	VERB
taxlaw-2811	261	2	i.r.c	i.r.c	NOUN
taxlaw-2811	261	3	.	.	PUNCT
taxlaw-2811	262	1	§	§	PROPN
taxlaw-2811	262	2	55	55	NUM
taxlaw-2811	262	3	(	(	PUNCT
taxlaw-2811	262	4	west	west	NOUN
taxlaw-2811	262	5	2011	2011	NUM
taxlaw-2811	262	6	)	)	PUNCT
taxlaw-2811	262	7	.	.	PUNCT
taxlaw-2811	263	1	to	to	PART
taxlaw-2811	263	2	be	be	AUX
taxlaw-2811	263	3	precise	precise	ADJ
taxlaw-2811	263	4	,	,	PUNCT
taxlaw-2811	263	5	the	the	DET
taxlaw-2811	263	6	amt	amt	PROPN
taxlaw-2811	263	7	imposed	impose	VERB
taxlaw-2811	263	8	is	be	AUX
taxlaw-2811	263	9	the	the	DET
taxlaw-2811	263	10	amount	amount	NOUN
taxlaw-2811	263	11	by	by	ADP
taxlaw-2811	263	12	which	which	PRON
taxlaw-2811	263	13	the	the	DET
taxlaw-2811	263	14	tentative	tentative	ADJ
taxlaw-2811	263	15	minimum	minimum	ADJ
taxlaw-2811	263	16	tax	tax	NOUN
taxlaw-2811	263	17	liability	liability	NOUN
taxlaw-2811	263	18	exceeds	exceed	VERB
taxlaw-2811	263	19	the	the	DET
taxlaw-2811	263	20	regular	regular	ADJ
taxlaw-2811	263	21	tax	tax	NOUN
taxlaw-2811	263	22	liability	liability	NOUN
taxlaw-2811	263	23	.	.	PUNCT
taxlaw-2811	264	1	i	i	PRON
taxlaw-2811	264	2	d.	d.	PROPN
taxlaw-2811	264	3	the	the	DET
taxlaw-2811	264	4	tentative	tentative	ADJ
taxlaw-2811	264	5	minimum	minimum	ADJ
taxlaw-2811	264	6	tax	tax	NOUN
taxlaw-2811	264	7	liability	liability	NOUN
taxlaw-2811	264	8	is	be	AUX
taxlaw-2811	264	9	calculated	calculate	VERB
taxlaw-2811	264	10	by	by	ADP
taxlaw-2811	264	11	recomputing	recompute	VERB
taxlaw-2811	264	12	regular	regular	ADJ
taxlaw-2811	264	13	tax	tax	NOUN
taxlaw-2811	264	14	liability	liability	NOUN
taxlaw-2811	264	15	,	,	PUNCT
taxlaw-2811	264	16	first	first	ADV
taxlaw-2811	264	17	by	by	ADP
taxlaw-2811	264	18	2012	2012	NUM
taxlaw-2811	264	19	]	]	PUNCT
taxlaw-2811	264	20	quantifying	quantify	VERB
taxlaw-2811	264	21	the	the	DET
taxlaw-2811	264	22	tax	tax	NOUN
taxlaw-2811	264	23	benefits	benefit	NOUN
taxlaw-2811	264	24	of	of	ADP
taxlaw-2811	264	25	backdating	backdate	VERB
taxlaw-2811	264	26	153	153	NUM
taxlaw-2811	264	27	sale	sale	NOUN
taxlaw-2811	264	28	of	of	ADP
taxlaw-2811	264	29	the	the	DET
taxlaw-2811	264	30	shares	share	NOUN
taxlaw-2811	264	31	,	,	PUNCT
taxlaw-2811	264	32	the	the	DET
taxlaw-2811	264	33	difference	difference	NOUN
taxlaw-2811	264	34	between	between	ADP
taxlaw-2811	264	35	the	the	DET
taxlaw-2811	264	36	sale	sale	NOUN
taxlaw-2811	264	37	price	price	NOUN
taxlaw-2811	264	38	and	and	CCONJ
taxlaw-2811	264	39	the	the	DET
taxlaw-2811	264	40	exercise	exercise	NOUN
taxlaw-2811	264	41	price	price	NOUN
taxlaw-2811	264	42	under	under	ADP
taxlaw-2811	264	43	the	the	DET
taxlaw-2811	264	44	option	option	NOUN
taxlaw-2811	264	45	is	be	AUX
taxlaw-2811	264	46	treated	treat	VERB
taxlaw-2811	264	47	as	as	ADP
taxlaw-2811	264	48	a	a	DET
taxlaw-2811	264	49	capital	capital	NOUN
taxlaw-2811	264	50	gain	gain	NOUN
taxlaw-2811	264	51	,	,	PUNCT
taxlaw-2811	264	52	and	and	CCONJ
taxlaw-2811	264	53	since	since	SCONJ
taxlaw-2811	264	54	the	the	DET
taxlaw-2811	264	55	shares	share	NOUN
taxlaw-2811	264	56	must	must	AUX
taxlaw-2811	264	57	have	have	AUX
taxlaw-2811	264	58	been	be	AUX
taxlaw-2811	264	59	held	hold	VERB
taxlaw-2811	264	60	for	for	ADP
taxlaw-2811	264	61	at	at	ADV
taxlaw-2811	264	62	least	least	ADV
taxlaw-2811	264	63	one	one	NUM
taxlaw-2811	264	64	year	year	NOUN
taxlaw-2811	264	65	,	,	PUNCT
taxlaw-2811	264	66	the	the	DET
taxlaw-2811	264	67	gain	gain	NOUN
taxlaw-2811	264	68	is	be	AUX
taxlaw-2811	264	69	taxed	tax	VERB
taxlaw-2811	264	70	at	at	ADP
taxlaw-2811	264	71	the	the	DET
taxlaw-2811	264	72	long	long	ADJ
taxlaw-2811	264	73	-	-	PUNCT
taxlaw-2811	264	74	term	term	NOUN
taxlaw-2811	264	75	capital	capital	NOUN
taxlaw-2811	264	76	gains	gain	NOUN
taxlaw-2811	264	77	rate	rate	NOUN
taxlaw-2811	264	78	of	of	ADP
taxlaw-2811	264	79	fifteen	fifteen	NUM
taxlaw-2811	264	80	percent	percent	NOUN
taxlaw-2811	264	81	.	.	PUNCT
taxlaw-2811	265	1	40	40	NUM
taxlaw-2811	265	2	an	an	DET
taxlaw-2811	265	3	option	option	NOUN
taxlaw-2811	265	4	award	award	NOUN
taxlaw-2811	265	5	that	that	PRON
taxlaw-2811	265	6	does	do	AUX
taxlaw-2811	265	7	not	not	PART
taxlaw-2811	265	8	,	,	PUNCT
taxlaw-2811	265	9	at	at	ADP
taxlaw-2811	265	10	the	the	DET
taxlaw-2811	265	11	time	time	NOUN
taxlaw-2811	265	12	of	of	ADP
taxlaw-2811	265	13	grant	grant	NOUN
taxlaw-2811	265	14	,	,	PUNCT
taxlaw-2811	265	15	meet	meet	VERB
taxlaw-2811	265	16	the	the	DET
taxlaw-2811	265	17	requirements	requirement	NOUN
taxlaw-2811	265	18	of	of	ADP
taxlaw-2811	265	19	an	an	DET
taxlaw-2811	265	20	iso	iso	NOUN
taxlaw-2811	265	21	is	be	AUX
taxlaw-2811	265	22	taxed	tax	VERB
taxlaw-2811	265	23	as	as	ADP
taxlaw-2811	265	24	an	an	DET
taxlaw-2811	265	25	nso	nso	NOUN
taxlaw-2811	265	26	.	.	PROPN
taxlaw-2811	265	27	41	41	NUM
taxlaw-2811	265	28	if	if	SCONJ
taxlaw-2811	265	29	an	an	DET
taxlaw-2811	265	30	nso	nso	NOUN
taxlaw-2811	265	31	has	have	VERB
taxlaw-2811	265	32	a	a	DET
taxlaw-2811	265	33	readily	readily	ADV
taxlaw-2811	265	34	ascertainable	ascertainable	ADJ
taxlaw-2811	265	35	fair	fair	ADJ
taxlaw-2811	265	36	market	market	NOUN
taxlaw-2811	265	37	value	value	NOUN
taxlaw-2811	265	38	at	at	ADP
taxlaw-2811	265	39	the	the	DET
taxlaw-2811	265	40	time	time	NOUN
taxlaw-2811	265	41	of	of	ADP
taxlaw-2811	265	42	grant	grant	NOUN
taxlaw-2811	265	43	,	,	PUNCT
taxlaw-2811	265	44	the	the	DET
taxlaw-2811	265	45	difference	difference	NOUN
taxlaw-2811	265	46	between	between	ADP
taxlaw-2811	265	47	the	the	DET
taxlaw-2811	265	48	option	option	NOUN
taxlaw-2811	265	49	’s	’s	PART
taxlaw-2811	265	50	value	value	NOUN
taxlaw-2811	265	51	and	and	CCONJ
taxlaw-2811	265	52	the	the	DET
taxlaw-2811	265	53	amount	amount	NOUN
taxlaw-2811	265	54	paid	pay	VERB
taxlaw-2811	265	55	by	by	ADP
taxlaw-2811	265	56	the	the	DET
taxlaw-2811	265	57	grantee	grantee	NOUN
taxlaw-2811	265	58	is	be	AUX
taxlaw-2811	265	59	taxed	tax	VERB
taxlaw-2811	265	60	as	as	ADP
taxlaw-2811	265	61	income	income	NOUN
taxlaw-2811	265	62	in	in	ADP
taxlaw-2811	265	63	the	the	DET
taxlaw-2811	265	64	year	year	NOUN
taxlaw-2811	265	65	of	of	ADP
taxlaw-2811	265	66	the	the	DET
taxlaw-2811	265	67	grant	grant	NOUN
taxlaw-2811	265	68	or	or	CCONJ
taxlaw-2811	265	69	in	in	ADP
taxlaw-2811	265	70	the	the	DET
taxlaw-2811	265	71	year	year	NOUN
taxlaw-2811	265	72	that	that	SCONJ
taxlaw-2811	265	73	the	the	DET
taxlaw-2811	265	74	option	option	NOUN
taxlaw-2811	265	75	is	be	AUX
taxlaw-2811	265	76	exercised	exercise	VERB
taxlaw-2811	265	77	,	,	PUNCT
taxlaw-2811	265	78	depending	depend	VERB
taxlaw-2811	265	79	on	on	ADP
taxlaw-2811	265	80	the	the	DET
taxlaw-2811	265	81	taxpayer	taxpayer	NOUN
taxlaw-2811	265	82	’s	’s	PART
taxlaw-2811	265	83	election	election	NOUN
taxlaw-2811	265	84	.	.	PUNCT
taxlaw-2811	266	1	42	42	NUM
taxlaw-2811	266	2	however	however	ADV
taxlaw-2811	266	3	,	,	PUNCT
taxlaw-2811	266	4	in	in	ADP
taxlaw-2811	266	5	order	order	NOUN
taxlaw-2811	266	6	for	for	ADP
taxlaw-2811	266	7	an	an	DET
taxlaw-2811	266	8	option	option	NOUN
taxlaw-2811	266	9	to	to	PART
taxlaw-2811	266	10	have	have	AUX
taxlaw-2811	266	11	a	a	DET
taxlaw-2811	266	12	readily	readily	ADV
taxlaw-2811	266	13	ascertainable	ascertainable	ADJ
taxlaw-2811	266	14	fair	fair	ADJ
taxlaw-2811	266	15	market	market	NOUN
taxlaw-2811	266	16	value	value	NOUN
taxlaw-2811	266	17	it	it	PRON
taxlaw-2811	266	18	must	must	AUX
taxlaw-2811	266	19	be	be	AUX
taxlaw-2811	266	20	either	either	CCONJ
taxlaw-2811	266	21	publicly	publicly	ADV
taxlaw-2811	266	22	traded	trade	VERB
taxlaw-2811	266	23	or	or	CCONJ
taxlaw-2811	266	24	meet	meet	VERB
taxlaw-2811	266	25	the	the	DET
taxlaw-2811	266	26	following	follow	VERB
taxlaw-2811	266	27	four	four	NUM
taxlaw-2811	266	28	conditions	condition	NOUN
taxlaw-2811	266	29	:	:	PUNCT
taxlaw-2811	266	30	(	(	PUNCT
taxlaw-2811	266	31	1	1	X
taxlaw-2811	266	32	)	)	PUNCT
taxlaw-2811	266	33	be	be	AUX
taxlaw-2811	266	34	transferable	transferable	ADJ
taxlaw-2811	266	35	;	;	PUNCT
taxlaw-2811	266	36	(	(	PUNCT
taxlaw-2811	266	37	2	2	X
taxlaw-2811	266	38	)	)	PUNCT
taxlaw-2811	266	39	be	be	AUX
taxlaw-2811	266	40	exercisable	exercisable	ADJ
taxlaw-2811	266	41	in	in	ADP
taxlaw-2811	266	42	full	full	ADJ
taxlaw-2811	266	43	on	on	ADP
taxlaw-2811	266	44	the	the	DET
taxlaw-2811	266	45	grant	grant	NOUN
taxlaw-2811	266	46	date	date	NOUN
taxlaw-2811	266	47	;	;	PUNCT
taxlaw-2811	266	48	(	(	PUNCT
taxlaw-2811	266	49	3	3	X
taxlaw-2811	266	50	)	)	PUNCT
taxlaw-2811	266	51	not	not	PART
taxlaw-2811	266	52	be	be	AUX
taxlaw-2811	266	53	subject	subject	ADJ
taxlaw-2811	266	54	to	to	ADP
taxlaw-2811	266	55	any	any	DET
taxlaw-2811	266	56	conditions	condition	NOUN
taxlaw-2811	266	57	that	that	PRON
taxlaw-2811	266	58	affect	affect	VERB
taxlaw-2811	266	59	the	the	DET
taxlaw-2811	266	60	value	value	NOUN
taxlaw-2811	266	61	of	of	ADP
taxlaw-2811	266	62	the	the	DET
taxlaw-2811	266	63	option	option	NOUN
taxlaw-2811	266	64	(	(	PUNCT
taxlaw-2811	266	65	e.g.	e.g.	ADV
taxlaw-2811	266	66	,	,	PUNCT
taxlaw-2811	266	67	vesting	vesting	NOUN
taxlaw-2811	266	68	and	and	CCONJ
taxlaw-2811	266	69	transferability	transferability	NOUN
taxlaw-2811	266	70	restrictions	restriction	NOUN
taxlaw-2811	266	71	)	)	PUNCT
taxlaw-2811	266	72	;	;	PUNCT
taxlaw-2811	266	73	and	and	CCONJ
taxlaw-2811	266	74	(	(	PUNCT
taxlaw-2811	266	75	4	4	X
taxlaw-2811	266	76	)	)	PUNCT
taxlaw-2811	266	77	the	the	DET
taxlaw-2811	266	78	fair	fair	ADJ
taxlaw-2811	266	79	market	market	NOUN
taxlaw-2811	266	80	value	value	NOUN
taxlaw-2811	266	81	of	of	ADP
taxlaw-2811	266	82	the	the	DET
taxlaw-2811	266	83	underlying	underlie	VERB
taxlaw-2811	266	84	share	share	NOUN
taxlaw-2811	266	85	must	must	AUX
taxlaw-2811	266	86	be	be	AUX
taxlaw-2811	266	87	readily	readily	ADV
taxlaw-2811	266	88	determinable	determinable	ADJ
taxlaw-2811	266	89	.	.	PUNCT
taxlaw-2811	267	1	43	43	NUM
taxlaw-2811	267	2	since	since	SCONJ
taxlaw-2811	267	3	nsos	nso	NOUN
taxlaw-2811	267	4	are	be	AUX
taxlaw-2811	267	5	not	not	PART
taxlaw-2811	267	6	generally	generally	ADV
taxlaw-2811	267	7	publicly	publicly	ADV
taxlaw-2811	267	8	traded	trade	VERB
taxlaw-2811	267	9	and	and	CCONJ
taxlaw-2811	267	10	fail	fail	VERB
taxlaw-2811	267	11	to	to	PART
taxlaw-2811	267	12	meet	meet	VERB
taxlaw-2811	267	13	any	any	PRON
taxlaw-2811	267	14	of	of	ADP
taxlaw-2811	267	15	the	the	DET
taxlaw-2811	267	16	first	first	ADJ
taxlaw-2811	267	17	three	three	NUM
taxlaw-2811	267	18	conditions	condition	NOUN
taxlaw-2811	267	19	,	,	PUNCT
taxlaw-2811	267	20	most	most	ADJ
taxlaw-2811	267	21	nsos	nsos	X
taxlaw-2811	267	22	are	be	AUX
taxlaw-2811	267	23	not	not	PART
taxlaw-2811	267	24	taxable	taxable	ADJ
taxlaw-2811	267	25	at	at	ADP
taxlaw-2811	267	26	grant	grant	NOUN
taxlaw-2811	267	27	.	.	PUNCT
taxlaw-2811	268	1	if	if	SCONJ
taxlaw-2811	268	2	an	an	DET
taxlaw-2811	268	3	employee	employee	NOUN
taxlaw-2811	268	4	exercises	exercise	VERB
taxlaw-2811	268	5	options	option	NOUN
taxlaw-2811	268	6	that	that	PRON
taxlaw-2811	268	7	are	be	AUX
taxlaw-2811	268	8	otherwise	otherwise	ADV
taxlaw-2811	268	9	qualified	qualified	ADJ
taxlaw-2811	268	10	as	as	ADP
taxlaw-2811	268	11	isos	isos	ADJ
taxlaw-2811	268	12	but	but	CCONJ
taxlaw-2811	268	13	then	then	ADV
taxlaw-2811	268	14	disposes	dispose	VERB
taxlaw-2811	268	15	of	of	ADP
taxlaw-2811	268	16	the	the	DET
taxlaw-2811	268	17	shares	share	NOUN
taxlaw-2811	268	18	within	within	ADP
taxlaw-2811	268	19	one	one	NUM
taxlaw-2811	268	20	year	year	NOUN
taxlaw-2811	268	21	of	of	ADP
taxlaw-2811	268	22	exercise	exercise	NOUN
taxlaw-2811	268	23	or	or	CCONJ
taxlaw-2811	268	24	within	within	ADP
taxlaw-2811	268	25	two	two	NUM
taxlaw-2811	268	26	years	year	NOUN
taxlaw-2811	268	27	of	of	ADP
taxlaw-2811	268	28	when	when	SCONJ
taxlaw-2811	268	29	the	the	DET
taxlaw-2811	268	30	options	option	NOUN
taxlaw-2811	268	31	were	be	AUX
taxlaw-2811	268	32	granted	grant	VERB
taxlaw-2811	268	33	,	,	PUNCT
taxlaw-2811	268	34	the	the	DET
taxlaw-2811	268	35	employee	employee	NOUN
taxlaw-2811	268	36	stock	stock	NOUN
taxlaw-2811	268	37	option	option	NOUN
taxlaw-2811	268	38	benefit	benefit	NOUN
taxlaw-2811	268	39	(	(	PUNCT
taxlaw-2811	268	40	as	as	SCONJ
taxlaw-2811	268	41	determined	determine	VERB
taxlaw-2811	268	42	above	above	ADV
taxlaw-2811	268	43	for	for	ADP
taxlaw-2811	268	44	a	a	DET
taxlaw-2811	268	45	nso	nso	NOUN
taxlaw-2811	268	46	)	)	PUNCT
taxlaw-2811	268	47	is	be	AUX
taxlaw-2811	268	48	not	not	PART
taxlaw-2811	268	49	included	include	VERB
taxlaw-2811	268	50	in	in	ADP
taxlaw-2811	268	51	income	income	NOUN
taxlaw-2811	268	52	until	until	SCONJ
taxlaw-2811	268	53	the	the	DET
taxlaw-2811	268	54	time	time	NOUN
taxlaw-2811	268	55	of	of	ADP
taxlaw-2811	268	56	sale	sale	NOUN
taxlaw-2811	268	57	of	of	ADP
taxlaw-2811	268	58	the	the	DET
taxlaw-2811	268	59	shares	share	NOUN
taxlaw-2811	268	60	and	and	CCONJ
taxlaw-2811	268	61	the	the	DET
taxlaw-2811	268	62	difference	difference	NOUN
taxlaw-2811	268	63	between	between	ADP
taxlaw-2811	268	64	the	the	DET
taxlaw-2811	268	65	sale	sale	NOUN
taxlaw-2811	268	66	proceeds	proceed	NOUN
taxlaw-2811	268	67	and	and	CCONJ
taxlaw-2811	268	68	the	the	DET
taxlaw-2811	268	69	fair	fair	ADJ
taxlaw-2811	268	70	market	market	NOUN
taxlaw-2811	268	71	value	value	NOUN
taxlaw-2811	268	72	of	of	ADP
taxlaw-2811	268	73	the	the	DET
taxlaw-2811	268	74	shares	share	NOUN
taxlaw-2811	268	75	at	at	ADP
taxlaw-2811	268	76	the	the	DET
taxlaw-2811	268	77	time	time	NOUN
taxlaw-2811	268	78	of	of	ADP
taxlaw-2811	268	79	exercise	exercise	NOUN
taxlaw-2811	268	80	is	be	AUX
taxlaw-2811	268	81	taxed	tax	VERB
taxlaw-2811	268	82	as	as	ADP
taxlaw-2811	268	83	a	a	DET
taxlaw-2811	268	84	short	short	ADJ
taxlaw-2811	268	85	adding	add	VERB
taxlaw-2811	268	86	back	back	ADV
taxlaw-2811	268	87	to	to	ADP
taxlaw-2811	268	88	taxable	taxable	ADJ
taxlaw-2811	268	89	income	income	NOUN
taxlaw-2811	268	90	tax	tax	NOUN
taxlaw-2811	268	91	preference	preference	NOUN
taxlaw-2811	268	92	items	item	NOUN
taxlaw-2811	268	93	and	and	CCONJ
taxlaw-2811	268	94	by	by	ADP
taxlaw-2811	268	95	making	make	VERB
taxlaw-2811	268	96	certain	certain	ADJ
taxlaw-2811	268	97	adjustments	adjustment	NOUN
taxlaw-2811	268	98	in	in	ADP
taxlaw-2811	268	99	order	order	NOUN
taxlaw-2811	268	100	to	to	PART
taxlaw-2811	268	101	determine	determine	VERB
taxlaw-2811	268	102	the	the	DET
taxlaw-2811	268	103	alternative	alternative	ADJ
taxlaw-2811	268	104	minimum	minimum	ADJ
taxlaw-2811	268	105	taxable	taxable	ADJ
taxlaw-2811	268	106	income	income	NOUN
taxlaw-2811	268	107	(	(	PUNCT
taxlaw-2811	268	108	“	"	PUNCT
taxlaw-2811	268	109	amti	amti	PROPN
taxlaw-2811	268	110	”	"	PUNCT
taxlaw-2811	268	111	)	)	PUNCT
taxlaw-2811	268	112	,	,	PUNCT
taxlaw-2811	268	113	then	then	ADV
taxlaw-2811	268	114	by	by	ADP
taxlaw-2811	268	115	applying	apply	VERB
taxlaw-2811	268	116	the	the	DET
taxlaw-2811	268	117	appropriate	appropriate	ADJ
taxlaw-2811	268	118	amt	amt	PROPN
taxlaw-2811	268	119	rate	rate	NOUN
taxlaw-2811	268	120	to	to	ADP
taxlaw-2811	268	121	the	the	DET
taxlaw-2811	268	122	amount	amount	NOUN
taxlaw-2811	268	123	by	by	ADP
taxlaw-2811	268	124	which	which	PRON
taxlaw-2811	268	125	amti	amti	PROPN
taxlaw-2811	268	126	exceeds	exceed	VERB
taxlaw-2811	268	127	the	the	DET
taxlaw-2811	268	128	taxpayer	taxpayer	NOUN
taxlaw-2811	268	129	’s	’s	PART
taxlaw-2811	268	130	exemption	exemption	NOUN
taxlaw-2811	268	131	amount	amount	NOUN
taxlaw-2811	268	132	.	.	PUNCT
taxlaw-2811	269	1	i.r.c	i.r.c	NOUN
taxlaw-2811	269	2	.	.	PUNCT
taxlaw-2811	270	1	§	§	PROPN
taxlaw-2811	270	2	55(b	55(b	PROPN
taxlaw-2811	270	3	)	)	PUNCT
taxlaw-2811	270	4	(	(	PUNCT
taxlaw-2811	270	5	west	west	NOUN
taxlaw-2811	270	6	2011	2011	NUM
taxlaw-2811	270	7	)	)	PUNCT
taxlaw-2811	270	8	.	.	PUNCT
taxlaw-2811	271	1	the	the	DET
taxlaw-2811	271	2	amt	amt	PROPN
taxlaw-2811	271	3	rate	rate	NOUN
taxlaw-2811	271	4	for	for	ADP
taxlaw-2811	271	5	individuals	individual	NOUN
taxlaw-2811	271	6	is	be	AUX
taxlaw-2811	271	7	26	26	NUM
taxlaw-2811	271	8	%	%	NOUN
taxlaw-2811	271	9	of	of	ADP
taxlaw-2811	271	10	such	such	ADJ
taxlaw-2811	271	11	amount	amount	NOUN
taxlaw-2811	271	12	up	up	ADP
taxlaw-2811	271	13	to	to	PART
taxlaw-2811	271	14	$	$	SYM
taxlaw-2811	271	15	175,000	175,000	NUM
taxlaw-2811	271	16	and	and	CCONJ
taxlaw-2811	271	17	28	28	NUM
taxlaw-2811	271	18	%	%	NOUN
taxlaw-2811	271	19	of	of	ADP
taxlaw-2811	271	20	any	any	DET
taxlaw-2811	271	21	excess	excess	NOUN
taxlaw-2811	271	22	.	.	PUNCT
taxlaw-2811	272	1	i.r.c	i.r.c	NOUN
taxlaw-2811	272	2	.	.	PUNCT
taxlaw-2811	273	1	§	§	PROPN
taxlaw-2811	273	2	55(b)(1	55(b)(1	NUM
taxlaw-2811	273	3	)	)	PUNCT
taxlaw-2811	273	4	(	(	PUNCT
taxlaw-2811	273	5	west	west	NOUN
taxlaw-2811	273	6	2011	2011	NUM
taxlaw-2811	273	7	)	)	PUNCT
taxlaw-2811	273	8	.	.	PUNCT
taxlaw-2811	274	1	for	for	ADP
taxlaw-2811	274	2	individuals	individual	NOUN
taxlaw-2811	274	3	,	,	PUNCT
taxlaw-2811	274	4	the	the	DET
taxlaw-2811	274	5	exemption	exemption	NOUN
taxlaw-2811	274	6	amount	amount	NOUN
taxlaw-2811	274	7	depends	depend	VERB
taxlaw-2811	274	8	on	on	ADP
taxlaw-2811	274	9	whether	whether	SCONJ
taxlaw-2811	274	10	the	the	DET
taxlaw-2811	274	11	individual	individual	NOUN
taxlaw-2811	274	12	is	be	AUX
taxlaw-2811	274	13	married	married	ADJ
taxlaw-2811	274	14	and	and	CCONJ
taxlaw-2811	274	15	filing	file	VERB
taxlaw-2811	274	16	a	a	DET
taxlaw-2811	274	17	joint	joint	ADJ
taxlaw-2811	274	18	return	return	NOUN
taxlaw-2811	274	19	(	(	PUNCT
taxlaw-2811	274	20	in	in	ADP
taxlaw-2811	274	21	which	which	DET
taxlaw-2811	274	22	case	case	NOUN
taxlaw-2811	274	23	the	the	DET
taxlaw-2811	274	24	amount	amount	NOUN
taxlaw-2811	274	25	is	be	AUX
taxlaw-2811	274	26	$	$	SYM
taxlaw-2811	274	27	45,000	45,000	NUM
taxlaw-2811	274	28	)	)	PUNCT
taxlaw-2811	274	29	or	or	CCONJ
taxlaw-2811	274	30	is	be	AUX
taxlaw-2811	274	31	a	a	DET
taxlaw-2811	274	32	surviving	surviving	NOUN
taxlaw-2811	274	33	spouse	spouse	NOUN
taxlaw-2811	274	34	(	(	PUNCT
taxlaw-2811	274	35	$	$	SYM
taxlaw-2811	274	36	45,000	45,000	NUM
taxlaw-2811	274	37	)	)	PUNCT
taxlaw-2811	274	38	or	or	CCONJ
taxlaw-2811	274	39	is	be	AUX
taxlaw-2811	274	40	single	single	ADJ
taxlaw-2811	274	41	(	(	PUNCT
taxlaw-2811	274	42	$	$	SYM
taxlaw-2811	274	43	33,750	33,750	NUM
taxlaw-2811	274	44	)	)	PUNCT
taxlaw-2811	274	45	.	.	PUNCT
taxlaw-2811	275	1	i.r.c	i.r.c	NOUN
taxlaw-2811	275	2	.	.	PUNCT
taxlaw-2811	276	1	§	§	PROPN
taxlaw-2811	276	2	55(d	55(d	NUM
taxlaw-2811	276	3	)	)	PUNCT
taxlaw-2811	276	4	(	(	PUNCT
taxlaw-2811	276	5	west	west	NOUN
taxlaw-2811	276	6	2011	2011	NUM
taxlaw-2811	276	7	)	)	PUNCT
taxlaw-2811	276	8	.	.	PUNCT
taxlaw-2811	277	1	the	the	DET
taxlaw-2811	277	2	exemption	exemption	NOUN
taxlaw-2811	277	3	amount	amount	NOUN
taxlaw-2811	277	4	begins	begin	VERB
taxlaw-2811	277	5	to	to	PART
taxlaw-2811	277	6	be	be	AUX
taxlaw-2811	277	7	phased	phase	VERB
taxlaw-2811	277	8	out	out	ADP
taxlaw-2811	277	9	when	when	SCONJ
taxlaw-2811	277	10	amti	amti	PROPN
taxlaw-2811	277	11	exceeds	exceed	VERB
taxlaw-2811	277	12	a	a	DET
taxlaw-2811	277	13	threshold	threshold	NOUN
taxlaw-2811	277	14	(	(	PUNCT
taxlaw-2811	277	15	$	$	SYM
taxlaw-2811	277	16	150,000	150,000	NUM
taxlaw-2811	277	17	for	for	ADP
taxlaw-2811	277	18	a	a	DET
taxlaw-2811	277	19	married	married	ADJ
taxlaw-2811	277	20	individual	individual	NOUN
taxlaw-2811	277	21	filing	file	VERB
taxlaw-2811	277	22	a	a	DET
taxlaw-2811	277	23	joint	joint	ADJ
taxlaw-2811	277	24	return	return	NOUN
taxlaw-2811	277	25	;	;	PUNCT
taxlaw-2811	277	26	$	$	SYM
taxlaw-2811	277	27	112,500	112,500	NUM
taxlaw-2811	277	28	for	for	ADP
taxlaw-2811	277	29	a	a	DET
taxlaw-2811	277	30	single	single	ADJ
taxlaw-2811	277	31	individual	individual	NOUN
taxlaw-2811	277	32	)	)	PUNCT
taxlaw-2811	277	33	.	.	PUNCT
taxlaw-2811	278	1	i	i	PRON
taxlaw-2811	278	2	d.	d.	VERB
taxlaw-2811	278	3	the	the	DET
taxlaw-2811	278	4	deferral	deferral	NOUN
taxlaw-2811	278	5	of	of	ADP
taxlaw-2811	278	6	the	the	DET
taxlaw-2811	278	7	income	income	NOUN
taxlaw-2811	278	8	inclusion	inclusion	NOUN
taxlaw-2811	278	9	for	for	ADP
taxlaw-2811	278	10	an	an	DET
taxlaw-2811	278	11	iso	iso	NOUN
taxlaw-2811	278	12	is	be	AUX
taxlaw-2811	278	13	an	an	DET
taxlaw-2811	278	14	adjustment	adjustment	NOUN
taxlaw-2811	278	15	in	in	ADP
taxlaw-2811	278	16	computing	compute	VERB
taxlaw-2811	278	17	amti	amti	PROPN
taxlaw-2811	278	18	,	,	PUNCT
taxlaw-2811	278	19	resulting	result	VERB
taxlaw-2811	278	20	in	in	ADP
taxlaw-2811	278	21	the	the	DET
taxlaw-2811	278	22	addition	addition	NOUN
taxlaw-2811	278	23	to	to	ADP
taxlaw-2811	278	24	regular	regular	ADJ
taxlaw-2811	278	25	taxable	taxable	ADJ
taxlaw-2811	278	26	income	income	NOUN
taxlaw-2811	278	27	in	in	ADP
taxlaw-2811	278	28	the	the	DET
taxlaw-2811	278	29	tax	tax	NOUN
taxlaw-2811	278	30	year	year	NOUN
taxlaw-2811	278	31	in	in	ADP
taxlaw-2811	278	32	which	which	PRON
taxlaw-2811	278	33	the	the	DET
taxlaw-2811	278	34	option	option	NOUN
taxlaw-2811	278	35	is	be	AUX
taxlaw-2811	278	36	exercised	exercise	VERB
taxlaw-2811	278	37	of	of	ADP
taxlaw-2811	278	38	an	an	DET
taxlaw-2811	278	39	amount	amount	NOUN
taxlaw-2811	278	40	equal	equal	ADJ
taxlaw-2811	278	41	to	to	ADP
taxlaw-2811	278	42	the	the	DET
taxlaw-2811	278	43	difference	difference	NOUN
taxlaw-2811	278	44	between	between	ADP
taxlaw-2811	278	45	the	the	DET
taxlaw-2811	278	46	fair	fair	ADJ
taxlaw-2811	278	47	market	market	NOUN
taxlaw-2811	278	48	value	value	NOUN
taxlaw-2811	278	49	of	of	ADP
taxlaw-2811	278	50	the	the	DET
taxlaw-2811	278	51	shares	share	NOUN
taxlaw-2811	278	52	and	and	CCONJ
taxlaw-2811	278	53	the	the	DET
taxlaw-2811	278	54	exercise	exercise	NOUN
taxlaw-2811	278	55	price	price	NOUN
taxlaw-2811	278	56	of	of	ADP
taxlaw-2811	278	57	the	the	DET
taxlaw-2811	278	58	option	option	NOUN
taxlaw-2811	278	59	.	.	PUNCT
taxlaw-2811	279	1	i.r.c	i.r.c	NOUN
taxlaw-2811	279	2	.	.	PUNCT
taxlaw-2811	280	1	§	§	PROPN
taxlaw-2811	280	2	56(b)(3	56(b)(3	NUM
taxlaw-2811	280	3	)	)	PUNCT
taxlaw-2811	280	4	(	(	PUNCT
taxlaw-2811	280	5	2006	2006	NUM
taxlaw-2811	280	6	)	)	PUNCT
taxlaw-2811	280	7	.	.	PUNCT
taxlaw-2811	281	1	however	however	ADV
taxlaw-2811	281	2	,	,	PUNCT
taxlaw-2811	281	3	where	where	SCONJ
taxlaw-2811	281	4	the	the	DET
taxlaw-2811	281	5	exercise	exercise	NOUN
taxlaw-2811	281	6	of	of	ADP
taxlaw-2811	281	7	the	the	DET
taxlaw-2811	281	8	option	option	NOUN
taxlaw-2811	281	9	and	and	CCONJ
taxlaw-2811	281	10	the	the	DET
taxlaw-2811	281	11	sale	sale	NOUN
taxlaw-2811	281	12	of	of	ADP
taxlaw-2811	281	13	the	the	DET
taxlaw-2811	281	14	shares	share	NOUN
taxlaw-2811	281	15	occur	occur	VERB
taxlaw-2811	281	16	in	in	ADP
taxlaw-2811	281	17	the	the	DET
taxlaw-2811	281	18	same	same	ADJ
taxlaw-2811	281	19	year	year	NOUN
taxlaw-2811	281	20	,	,	PUNCT
taxlaw-2811	281	21	and	and	CCONJ
taxlaw-2811	281	22	the	the	DET
taxlaw-2811	281	23	sale	sale	NOUN
taxlaw-2811	281	24	price	price	NOUN
taxlaw-2811	281	25	for	for	ADP
taxlaw-2811	281	26	the	the	DET
taxlaw-2811	281	27	shares	share	NOUN
taxlaw-2811	281	28	is	be	AUX
taxlaw-2811	281	29	less	less	ADJ
taxlaw-2811	281	30	than	than	ADP
taxlaw-2811	281	31	the	the	DET
taxlaw-2811	281	32	value	value	NOUN
taxlaw-2811	281	33	of	of	ADP
taxlaw-2811	281	34	the	the	DET
taxlaw-2811	281	35	shares	share	NOUN
taxlaw-2811	281	36	at	at	ADP
taxlaw-2811	281	37	the	the	DET
taxlaw-2811	281	38	time	time	NOUN
taxlaw-2811	281	39	the	the	DET
taxlaw-2811	281	40	option	option	NOUN
taxlaw-2811	281	41	was	be	AUX
taxlaw-2811	281	42	exercised	exercise	VERB
taxlaw-2811	281	43	,	,	PUNCT
taxlaw-2811	281	44	iso	iso	NOUN
taxlaw-2811	281	45	treatment	treatment	NOUN
taxlaw-2811	281	46	is	be	AUX
taxlaw-2811	281	47	not	not	PART
taxlaw-2811	281	48	available	available	ADJ
taxlaw-2811	281	49	since	since	SCONJ
taxlaw-2811	281	50	the	the	DET
taxlaw-2811	281	51	holding	hold	VERB
taxlaw-2811	281	52	period	period	NOUN
taxlaw-2811	281	53	requirement	requirement	NOUN
taxlaw-2811	281	54	has	have	AUX
taxlaw-2811	281	55	not	not	PART
taxlaw-2811	281	56	been	be	AUX
taxlaw-2811	281	57	met	meet	VERB
taxlaw-2811	281	58	.	.	PUNCT
taxlaw-2811	282	1	the	the	DET
taxlaw-2811	282	2	amount	amount	NOUN
taxlaw-2811	282	3	included	include	VERB
taxlaw-2811	282	4	in	in	ADP
taxlaw-2811	282	5	income	income	NOUN
taxlaw-2811	282	6	(	(	PUNCT
taxlaw-2811	282	7	for	for	ADP
taxlaw-2811	282	8	both	both	CCONJ
taxlaw-2811	282	9	regular	regular	ADJ
taxlaw-2811	282	10	tax	tax	NOUN
taxlaw-2811	282	11	and	and	CCONJ
taxlaw-2811	282	12	amt	amt	PROPN
taxlaw-2811	282	13	purposes	purpose	NOUN
taxlaw-2811	282	14	)	)	PUNCT
taxlaw-2811	282	15	is	be	AUX
taxlaw-2811	282	16	the	the	DET
taxlaw-2811	282	17	difference	difference	NOUN
taxlaw-2811	282	18	between	between	ADP
taxlaw-2811	282	19	the	the	DET
taxlaw-2811	282	20	sale	sale	NOUN
taxlaw-2811	282	21	price	price	NOUN
taxlaw-2811	282	22	of	of	ADP
taxlaw-2811	282	23	the	the	DET
taxlaw-2811	282	24	share	share	NOUN
taxlaw-2811	282	25	and	and	CCONJ
taxlaw-2811	282	26	the	the	DET
taxlaw-2811	282	27	strike	strike	NOUN
taxlaw-2811	282	28	price	price	NOUN
taxlaw-2811	282	29	under	under	ADP
taxlaw-2811	282	30	the	the	DET
taxlaw-2811	282	31	option	option	NOUN
taxlaw-2811	282	32	.	.	PUNCT
taxlaw-2811	283	1	i.r.c	i.r.c	NOUN
taxlaw-2811	283	2	.	.	PUNCT
taxlaw-2811	284	1	§	§	PROPN
taxlaw-2811	284	2	§	§	PROPN
taxlaw-2811	284	3	56(b)(3	56(b)(3	NUM
taxlaw-2811	284	4	)	)	PUNCT
taxlaw-2811	284	5	;	;	PUNCT
taxlaw-2811	284	6	422(c)(2	422(c)(2	X
taxlaw-2811	284	7	)	)	PUNCT
taxlaw-2811	284	8	(	(	PUNCT
taxlaw-2811	284	9	2006	2006	NUM
taxlaw-2811	284	10	)	)	PUNCT
taxlaw-2811	284	11	.	.	PUNCT
taxlaw-2811	285	1	the	the	DET
taxlaw-2811	285	2	long	long	ADJ
taxlaw-2811	285	3	-	-	PUNCT
taxlaw-2811	285	4	term	term	NOUN
taxlaw-2811	285	5	capital	capital	NOUN
taxlaw-2811	285	6	gains	gain	NOUN
taxlaw-2811	285	7	rate	rate	NOUN
taxlaw-2811	285	8	remains	remain	VERB
taxlaw-2811	285	9	applicable	applicable	ADJ
taxlaw-2811	285	10	for	for	ADP
taxlaw-2811	285	11	amt	amt	PROPN
taxlaw-2811	285	12	purposes	purpose	NOUN
taxlaw-2811	285	13	;	;	PUNCT
taxlaw-2811	285	14	in	in	ADP
taxlaw-2811	285	15	other	other	ADJ
taxlaw-2811	285	16	words	word	NOUN
taxlaw-2811	285	17	,	,	PUNCT
taxlaw-2811	285	18	the	the	DET
taxlaw-2811	285	19	reduced	reduce	VERB
taxlaw-2811	285	20	rate	rate	NOUN
taxlaw-2811	285	21	is	be	AUX
taxlaw-2811	285	22	not	not	PART
taxlaw-2811	285	23	treated	treat	VERB
taxlaw-2811	285	24	as	as	ADP
taxlaw-2811	285	25	a	a	DET
taxlaw-2811	285	26	tax	tax	NOUN
taxlaw-2811	285	27	preference	preference	NOUN
taxlaw-2811	285	28	for	for	ADP
taxlaw-2811	285	29	amt	amt	PROPN
taxlaw-2811	285	30	purposes	purpose	NOUN
taxlaw-2811	285	31	.	.	PUNCT
taxlaw-2811	286	1	i.r.c	i.r.c	NOUN
taxlaw-2811	286	2	.	.	PUNCT
taxlaw-2811	287	1	§	§	PROPN
taxlaw-2811	287	2	1(h	1(h	NUM
taxlaw-2811	287	3	)	)	PUNCT
taxlaw-2811	287	4	(	(	PUNCT
taxlaw-2811	287	5	2006	2006	NUM
taxlaw-2811	287	6	)	)	PUNCT
taxlaw-2811	287	7	;	;	PUNCT
taxlaw-2811	287	8	i.r.c	i.r.c	NOUN
taxlaw-2811	287	9	.	.	PUNCT
taxlaw-2811	288	1	§	§	PROPN
taxlaw-2811	288	2	55(b)(3	55(b)(3	NUM
taxlaw-2811	288	3	)	)	PUNCT
taxlaw-2811	288	4	(	(	PUNCT
taxlaw-2811	288	5	west	west	NOUN
taxlaw-2811	288	6	2011	2011	NUM
taxlaw-2811	288	7	)	)	PUNCT
taxlaw-2811	288	8	.	.	PUNCT
taxlaw-2811	289	1	certain	certain	ADJ
taxlaw-2811	289	2	amt	amt	PROPN
taxlaw-2811	289	3	may	may	AUX
taxlaw-2811	289	4	be	be	AUX
taxlaw-2811	289	5	carried	carry	VERB
taxlaw-2811	289	6	forward	forward	ADV
taxlaw-2811	289	7	and	and	CCONJ
taxlaw-2811	289	8	applied	apply	VERB
taxlaw-2811	289	9	to	to	PART
taxlaw-2811	289	10	reduce	reduce	VERB
taxlaw-2811	289	11	the	the	DET
taxlaw-2811	289	12	general	general	ADJ
taxlaw-2811	289	13	tax	tax	NOUN
taxlaw-2811	289	14	payable	payable	ADJ
taxlaw-2811	289	15	in	in	ADP
taxlaw-2811	289	16	subsequent	subsequent	ADJ
taxlaw-2811	289	17	years	year	NOUN
taxlaw-2811	289	18	(	(	PUNCT
taxlaw-2811	289	19	to	to	ADP
taxlaw-2811	289	20	the	the	DET
taxlaw-2811	289	21	extent	extent	NOUN
taxlaw-2811	289	22	that	that	SCONJ
taxlaw-2811	289	23	the	the	DET
taxlaw-2811	289	24	general	general	ADJ
taxlaw-2811	289	25	tax	tax	NOUN
taxlaw-2811	289	26	exceeds	exceed	VERB
taxlaw-2811	289	27	the	the	DET
taxlaw-2811	289	28	tentative	tentative	ADJ
taxlaw-2811	289	29	alternative	alternative	ADJ
taxlaw-2811	289	30	minimum	minimum	ADJ
taxlaw-2811	289	31	tax	tax	NOUN
taxlaw-2811	289	32	liability	liability	NOUN
taxlaw-2811	289	33	for	for	ADP
taxlaw-2811	289	34	the	the	DET
taxlaw-2811	289	35	subsequent	subsequent	ADJ
taxlaw-2811	289	36	year	year	NOUN
taxlaw-2811	289	37	)	)	PUNCT
taxlaw-2811	289	38	.	.	PUNCT
taxlaw-2811	290	1	see	see	VERB
taxlaw-2811	290	2	i.r.c	i.r.c	NOUN
taxlaw-2811	290	3	.	.	PUNCT
taxlaw-2811	291	1	§	§	PROPN
taxlaw-2811	291	2	53	53	NUM
taxlaw-2811	291	3	(	(	PUNCT
taxlaw-2811	291	4	2006	2006	NUM
taxlaw-2811	291	5	&	&	CCONJ
taxlaw-2811	291	6	supp	supp	PROPN
taxlaw-2811	291	7	.	.	PUNCT
taxlaw-2811	292	1	iii	iii	NUM
taxlaw-2811	292	2	2009	2009	NUM
taxlaw-2811	292	3	)	)	PUNCT
taxlaw-2811	292	4	(	(	PUNCT
taxlaw-2811	292	5	allowing	allow	VERB
taxlaw-2811	292	6	carry	carry	VERB
taxlaw-2811	292	7	forward	forward	ADP
taxlaw-2811	292	8	for	for	ADP
taxlaw-2811	292	9	a	a	DET
taxlaw-2811	292	10	credit	credit	NOUN
taxlaw-2811	292	11	for	for	ADP
taxlaw-2811	292	12	the	the	DET
taxlaw-2811	292	13	prior	prior	ADJ
taxlaw-2811	292	14	year	year	NOUN
taxlaw-2811	292	15	’s	’s	PART
taxlaw-2811	292	16	minimum	minimum	ADJ
taxlaw-2811	292	17	tax	tax	NOUN
taxlaw-2811	292	18	liability	liability	NOUN
taxlaw-2811	292	19	that	that	PRON
taxlaw-2811	292	20	resulted	result	VERB
taxlaw-2811	292	21	from	from	ADP
taxlaw-2811	292	22	certain	certain	ADJ
taxlaw-2811	292	23	timing	timing	NOUN
taxlaw-2811	292	24	differences	difference	NOUN
taxlaw-2811	292	25	)	)	PUNCT
taxlaw-2811	292	26	.	.	PUNCT
taxlaw-2811	293	1	see	see	VERB
taxlaw-2811	293	2	infra	infra	NOUN
taxlaw-2811	293	3	subpart	subpart	NOUN
taxlaw-2811	293	4	iii.d	iii.d	PROPN
taxlaw-2811	293	5	(	(	PUNCT
taxlaw-2811	293	6	illustrating	illustrate	VERB
taxlaw-2811	293	7	in	in	ADP
taxlaw-2811	293	8	example	example	NOUN
taxlaw-2811	293	9	4	4	NUM
taxlaw-2811	293	10	the	the	DET
taxlaw-2811	293	11	effect	effect	NOUN
taxlaw-2811	293	12	of	of	ADP
taxlaw-2811	293	13	amt	amt	PROPN
taxlaw-2811	293	14	)	)	PUNCT
taxlaw-2811	293	15	;	;	PUNCT
taxlaw-2811	293	16	see	see	VERB
taxlaw-2811	293	17	generally	generally	ADV
taxlaw-2811	293	18	francine	francine	PROPN
taxlaw-2811	293	19	j.	j.	PROPN
taxlaw-2811	293	20	lipman	lipman	PROPN
taxlaw-2811	293	21	,	,	PUNCT
taxlaw-2811	293	22	incentive	incentive	NOUN
taxlaw-2811	293	23	stock	stock	NOUN
taxlaw-2811	293	24	options	option	NOUN
taxlaw-2811	293	25	and	and	CCONJ
taxlaw-2811	293	26	the	the	DET
taxlaw-2811	293	27	alternative	alternative	ADJ
taxlaw-2811	293	28	minimum	minimum	ADJ
taxlaw-2811	293	29	tax	tax	NOUN
taxlaw-2811	293	30	:	:	PUNCT
taxlaw-2811	293	31	the	the	DET
taxlaw-2811	293	32	worst	bad	ADJ
taxlaw-2811	293	33	of	of	ADP
taxlaw-2811	293	34	time	time	NOUN
taxlaw-2811	293	35	,	,	PUNCT
taxlaw-2811	293	36	39	39	NUM
taxlaw-2811	293	37	harv	harv	NOUN
taxlaw-2811	293	38	.	.	PUNCT
taxlaw-2811	294	1	j.	j.	PROPN
taxlaw-2811	294	2	on	on	ADP
taxlaw-2811	294	3	legis	legis	PROPN
taxlaw-2811	294	4	.	.	PUNCT
taxlaw-2811	295	1	337	337	NUM
taxlaw-2811	295	2	(	(	PUNCT
taxlaw-2811	295	3	2002	2002	NUM
taxlaw-2811	295	4	)	)	PUNCT
taxlaw-2811	295	5	(	(	PUNCT
taxlaw-2811	295	6	providing	provide	VERB
taxlaw-2811	295	7	a	a	DET
taxlaw-2811	295	8	detailed	detailed	ADJ
taxlaw-2811	295	9	discussion	discussion	NOUN
taxlaw-2811	295	10	of	of	ADP
taxlaw-2811	295	11	the	the	DET
taxlaw-2811	295	12	amt	amt	PROPN
taxlaw-2811	295	13	and	and	CCONJ
taxlaw-2811	295	14	its	its	PRON
taxlaw-2811	295	15	application	application	NOUN
taxlaw-2811	295	16	to	to	PART
taxlaw-2811	295	17	isos	isos	VERB
taxlaw-2811	295	18	)	)	PUNCT
taxlaw-2811	295	19	.	.	PUNCT
taxlaw-2811	296	1	40	40	NUM
taxlaw-2811	296	2	i.r.c	i.r.c	NOUN
taxlaw-2811	296	3	.	.	PUNCT
taxlaw-2811	297	1	§	§	PROPN
taxlaw-2811	297	2	1(h	1(h	NUM
taxlaw-2811	297	3	)	)	PUNCT
taxlaw-2811	297	4	(	(	PUNCT
taxlaw-2811	297	5	2006	2006	NUM
taxlaw-2811	297	6	)	)	PUNCT
taxlaw-2811	297	7	.	.	PUNCT
taxlaw-2811	298	1	prior	prior	ADV
taxlaw-2811	298	2	to	to	ADP
taxlaw-2811	298	3	2003	2003	NUM
taxlaw-2811	298	4	,	,	PUNCT
taxlaw-2811	298	5	the	the	DET
taxlaw-2811	298	6	long	long	ADJ
taxlaw-2811	298	7	-	-	PUNCT
taxlaw-2811	298	8	term	term	NOUN
taxlaw-2811	298	9	capital	capital	NOUN
taxlaw-2811	298	10	gains	gain	NOUN
taxlaw-2811	298	11	rate	rate	NOUN
taxlaw-2811	298	12	was	be	AUX
taxlaw-2811	298	13	generally	generally	ADV
taxlaw-2811	298	14	20	20	NUM
taxlaw-2811	298	15	%	%	NOUN
taxlaw-2811	298	16	.	.	PUNCT
taxlaw-2811	299	1	in	in	ADP
taxlaw-2811	299	2	2003	2003	NUM
taxlaw-2811	299	3	,	,	PUNCT
taxlaw-2811	299	4	the	the	DET
taxlaw-2811	299	5	rate	rate	NOUN
taxlaw-2811	299	6	was	be	AUX
taxlaw-2811	299	7	reduced	reduce	VERB
taxlaw-2811	299	8	to	to	ADP
taxlaw-2811	299	9	5	5	NUM
taxlaw-2811	299	10	%	%	NOUN
taxlaw-2811	299	11	for	for	ADP
taxlaw-2811	299	12	individuals	individual	NOUN
taxlaw-2811	299	13	in	in	ADP
taxlaw-2811	299	14	the	the	DET
taxlaw-2811	299	15	lowest	low	ADJ
taxlaw-2811	299	16	two	two	NUM
taxlaw-2811	299	17	income	income	NOUN
taxlaw-2811	299	18	brackets	bracket	NOUN
taxlaw-2811	299	19	and	and	CCONJ
taxlaw-2811	299	20	15	15	NUM
taxlaw-2811	299	21	%	%	NOUN
taxlaw-2811	299	22	for	for	ADP
taxlaw-2811	299	23	all	all	DET
taxlaw-2811	299	24	others	other	NOUN
taxlaw-2811	299	25	.	.	PUNCT
taxlaw-2811	300	1	in	in	ADP
taxlaw-2811	300	2	2008	2008	NUM
taxlaw-2811	300	3	,	,	PUNCT
taxlaw-2811	300	4	the	the	DET
taxlaw-2811	300	5	long	long	ADJ
taxlaw-2811	300	6	-	-	PUNCT
taxlaw-2811	300	7	term	term	NOUN
taxlaw-2811	300	8	capital	capital	NOUN
taxlaw-2811	300	9	gain	gain	NOUN
taxlaw-2811	300	10	rate	rate	NOUN
taxlaw-2811	300	11	for	for	ADP
taxlaw-2811	300	12	individuals	individual	NOUN
taxlaw-2811	300	13	in	in	ADP
taxlaw-2811	300	14	the	the	DET
taxlaw-2811	300	15	lowest	low	ADJ
taxlaw-2811	300	16	two	two	NUM
taxlaw-2811	300	17	tax	tax	NOUN
taxlaw-2811	300	18	brackets	bracket	NOUN
taxlaw-2811	300	19	(	(	PUNCT
taxlaw-2811	300	20	currently	currently	ADV
taxlaw-2811	300	21	5	5	NUM
taxlaw-2811	300	22	%	%	NOUN
taxlaw-2811	300	23	and	and	CCONJ
taxlaw-2811	300	24	15	15	NUM
taxlaw-2811	300	25	%	%	NOUN
taxlaw-2811	300	26	)	)	PUNCT
taxlaw-2811	300	27	was	be	AUX
taxlaw-2811	300	28	further	far	ADV
taxlaw-2811	300	29	reduced	reduce	VERB
taxlaw-2811	300	30	to	to	ADP
taxlaw-2811	300	31	zero	zero	NUM
taxlaw-2811	300	32	.	.	PUNCT
taxlaw-2811	301	1	these	these	DET
taxlaw-2811	301	2	reduced	reduced	ADJ
taxlaw-2811	301	3	rates	rate	NOUN
taxlaw-2811	301	4	are	be	AUX
taxlaw-2811	301	5	currently	currently	ADV
taxlaw-2811	301	6	effective	effective	ADJ
taxlaw-2811	301	7	until	until	ADP
taxlaw-2811	301	8	the	the	DET
taxlaw-2811	301	9	end	end	NOUN
taxlaw-2811	301	10	of	of	ADP
taxlaw-2811	301	11	2012	2012	NUM
taxlaw-2811	301	12	.	.	PUNCT
taxlaw-2811	302	1	tax	tax	NOUN
taxlaw-2811	302	2	relief	relief	NOUN
taxlaw-2811	302	3	,	,	PUNCT
taxlaw-2811	302	4	unemployment	unemployment	NOUN
taxlaw-2811	302	5	insurance	insurance	NOUN
taxlaw-2811	302	6	reauthorization	reauthorization	NOUN
taxlaw-2811	302	7	,	,	PUNCT
taxlaw-2811	302	8	and	and	CCONJ
taxlaw-2811	302	9	job	job	NOUN
taxlaw-2811	302	10	creation	creation	NOUN
taxlaw-2811	302	11	act	act	NOUN
taxlaw-2811	302	12	of	of	ADP
taxlaw-2811	302	13	2010	2010	NUM
taxlaw-2811	302	14	,	,	PUNCT
taxlaw-2811	302	15	pub	pub	NOUN
taxlaw-2811	302	16	.	.	PUNCT
taxlaw-2811	303	1	l.	l.	PROPN
taxlaw-2811	303	2	no	no	INTJ
taxlaw-2811	303	3	.	.	PROPN
taxlaw-2811	303	4	111	111	NUM
taxlaw-2811	303	5	-	-	SYM
taxlaw-2811	303	6	312	312	NUM
taxlaw-2811	303	7	,	,	PUNCT
taxlaw-2811	303	8	124	124	NUM
taxlaw-2811	303	9	stat	stat	NOUN
taxlaw-2811	303	10	3296	3296	NUM
taxlaw-2811	303	11	(	(	PUNCT
taxlaw-2811	303	12	extending	extend	VERB
taxlaw-2811	303	13	reduced	reduce	VERB
taxlaw-2811	303	14	rates	rate	NOUN
taxlaw-2811	303	15	from	from	ADP
taxlaw-2811	303	16	the	the	DET
taxlaw-2811	303	17	end	end	NOUN
taxlaw-2811	303	18	of	of	ADP
taxlaw-2811	303	19	2010	2010	NUM
taxlaw-2811	303	20	until	until	ADP
taxlaw-2811	303	21	the	the	DET
taxlaw-2811	303	22	end	end	NOUN
taxlaw-2811	303	23	of	of	ADP
taxlaw-2811	303	24	2012	2012	NUM
taxlaw-2811	303	25	)	)	PUNCT
taxlaw-2811	303	26	.	.	PUNCT
taxlaw-2811	304	1	41	41	NUM
taxlaw-2811	304	2	see	see	VERB
taxlaw-2811	304	3	i.r.c	i.r.c	NOUN
taxlaw-2811	304	4	.	.	PUNCT
taxlaw-2811	305	1	§	§	PROPN
taxlaw-2811	305	2	§	§	PROPN
taxlaw-2811	305	3	83	83	NUM
taxlaw-2811	305	4	,	,	PUNCT
taxlaw-2811	305	5	422(d)(1	422(d)(1	NUM
taxlaw-2811	305	6	)	)	PUNCT
taxlaw-2811	305	7	(	(	PUNCT
taxlaw-2811	305	8	2006	2006	NUM
taxlaw-2811	305	9	)	)	PUNCT
taxlaw-2811	305	10	.	.	PUNCT
taxlaw-2811	306	1	42	42	NUM
taxlaw-2811	306	2	i.r.c	i.r.c	NOUN
taxlaw-2811	306	3	.	.	PUNCT
taxlaw-2811	307	1	§	§	PROPN
taxlaw-2811	307	2	83(a)-(b	83(a)-(b	NUM
taxlaw-2811	307	3	)	)	PUNCT
taxlaw-2811	307	4	(	(	PUNCT
taxlaw-2811	307	5	2006	2006	NUM
taxlaw-2811	307	6	)	)	PUNCT
taxlaw-2811	307	7	.	.	PUNCT
taxlaw-2811	308	1	43	43	NUM
taxlaw-2811	308	2	treas	trea	NOUN
taxlaw-2811	308	3	.	.	PUNCT
taxlaw-2811	309	1	reg	reg	PROPN
taxlaw-2811	309	2	.	.	PUNCT
taxlaw-2811	310	1	§	§	PROPN
taxlaw-2811	310	2	1.83	1.83	NUM
taxlaw-2811	310	3	-	-	PUNCT
taxlaw-2811	310	4	7(b)(2	7(b)(2	NUM
taxlaw-2811	310	5	)	)	PUNCT
taxlaw-2811	310	6	(	(	PUNCT
taxlaw-2811	310	7	as	as	SCONJ
taxlaw-2811	310	8	amended	amend	VERB
taxlaw-2811	310	9	in	in	ADP
taxlaw-2811	310	10	2004	2004	NUM
taxlaw-2811	310	11	)	)	PUNCT
taxlaw-2811	310	12	.	.	PUNCT
taxlaw-2811	311	1	154	154	NUM
taxlaw-2811	311	2	columbia	columbia	PROPN
taxlaw-2811	311	3	journal	journal	PROPN
taxlaw-2811	311	4	of	of	ADP
taxlaw-2811	311	5	tax	tax	NOUN
taxlaw-2811	311	6	law	law	NOUN
taxlaw-2811	311	7	[	[	X
taxlaw-2811	311	8	vol.3:144	vol.3:144	PROPN
taxlaw-2811	311	9	term	term	NOUN
taxlaw-2811	311	10	capital	capital	NOUN
taxlaw-2811	311	11	gain	gain	NOUN
taxlaw-2811	311	12	.	.	PUNCT
taxlaw-2811	312	1	44	44	NUM
taxlaw-2811	312	2	short	short	ADJ
taxlaw-2811	312	3	-	-	PUNCT
taxlaw-2811	312	4	term	term	NOUN
taxlaw-2811	312	5	capital	capital	NOUN
taxlaw-2811	312	6	gains	gain	NOUN
taxlaw-2811	312	7	are	be	AUX
taxlaw-2811	312	8	taxed	tax	VERB
taxlaw-2811	312	9	at	at	ADP
taxlaw-2811	312	10	the	the	DET
taxlaw-2811	312	11	individual	individual	NOUN
taxlaw-2811	312	12	’s	’s	PART
taxlaw-2811	312	13	ordinary	ordinary	ADJ
taxlaw-2811	312	14	income	income	NOUN
taxlaw-2811	312	15	tax	tax	NOUN
taxlaw-2811	312	16	rate	rate	NOUN
taxlaw-2811	312	17	.	.	PUNCT
taxlaw-2811	313	1	45	45	NUM
taxlaw-2811	313	2	however	however	ADV
taxlaw-2811	313	3	,	,	PUNCT
taxlaw-2811	313	4	if	if	SCONJ
taxlaw-2811	313	5	the	the	DET
taxlaw-2811	313	6	shares	share	NOUN
taxlaw-2811	313	7	decline	decline	VERB
taxlaw-2811	313	8	in	in	ADP
taxlaw-2811	313	9	value	value	NOUN
taxlaw-2811	313	10	between	between	ADP
taxlaw-2811	313	11	the	the	DET
taxlaw-2811	313	12	time	time	NOUN
taxlaw-2811	313	13	of	of	ADP
taxlaw-2811	313	14	exercise	exercise	NOUN
taxlaw-2811	313	15	and	and	CCONJ
taxlaw-2811	313	16	the	the	DET
taxlaw-2811	313	17	time	time	NOUN
taxlaw-2811	313	18	of	of	ADP
taxlaw-2811	313	19	sale	sale	NOUN
taxlaw-2811	313	20	,	,	PUNCT
taxlaw-2811	313	21	then	then	ADV
taxlaw-2811	313	22	the	the	DET
taxlaw-2811	313	23	employee	employee	NOUN
taxlaw-2811	313	24	benefit	benefit	NOUN
taxlaw-2811	313	25	is	be	AUX
taxlaw-2811	313	26	limited	limit	VERB
taxlaw-2811	313	27	to	to	ADP
taxlaw-2811	313	28	the	the	DET
taxlaw-2811	313	29	difference	difference	NOUN
taxlaw-2811	313	30	between	between	ADP
taxlaw-2811	313	31	the	the	DET
taxlaw-2811	313	32	sale	sale	NOUN
taxlaw-2811	313	33	proceeds	proceed	NOUN
taxlaw-2811	313	34	and	and	CCONJ
taxlaw-2811	313	35	the	the	DET
taxlaw-2811	313	36	strike	strike	NOUN
taxlaw-2811	313	37	price	price	NOUN
taxlaw-2811	313	38	under	under	ADP
taxlaw-2811	313	39	the	the	DET
taxlaw-2811	313	40	option	option	NOUN
taxlaw-2811	313	41	.	.	PUNCT
taxlaw-2811	314	1	46	46	NUM
taxlaw-2811	314	2	prior	prior	ADV
taxlaw-2811	314	3	to	to	ADP
taxlaw-2811	314	4	the	the	DET
taxlaw-2811	314	5	introduction	introduction	NOUN
taxlaw-2811	314	6	of	of	ADP
taxlaw-2811	314	7	§	§	PROPN
taxlaw-2811	314	8	409a	409a	PROPN
taxlaw-2811	314	9	to	to	ADP
taxlaw-2811	314	10	the	the	DET
taxlaw-2811	314	11	code	code	NOUN
taxlaw-2811	314	12	in	in	ADP
taxlaw-2811	314	13	late	late	ADJ
taxlaw-2811	314	14	2004	2004	NUM
taxlaw-2811	314	15	,	,	PUNCT
taxlaw-2811	314	16	if	if	SCONJ
taxlaw-2811	314	17	the	the	DET
taxlaw-2811	314	18	fair	fair	ADJ
taxlaw-2811	314	19	market	market	NOUN
taxlaw-2811	314	20	value	value	NOUN
taxlaw-2811	314	21	of	of	ADP
taxlaw-2811	314	22	an	an	DET
taxlaw-2811	314	23	nso	nso	NOUN
taxlaw-2811	314	24	was	be	AUX
taxlaw-2811	314	25	not	not	PART
taxlaw-2811	314	26	readily	readily	ADV
taxlaw-2811	314	27	ascertainable	ascertainable	ADJ
taxlaw-2811	314	28	at	at	ADP
taxlaw-2811	314	29	the	the	DET
taxlaw-2811	314	30	time	time	NOUN
taxlaw-2811	314	31	of	of	ADP
taxlaw-2811	314	32	grant	grant	NOUN
taxlaw-2811	314	33	,	,	PUNCT
taxlaw-2811	314	34	no	no	DET
taxlaw-2811	314	35	income	income	NOUN
taxlaw-2811	314	36	was	be	AUX
taxlaw-2811	314	37	recognized	recognize	VERB
taxlaw-2811	314	38	for	for	ADP
taxlaw-2811	314	39	tax	tax	NOUN
taxlaw-2811	314	40	purposes	purpose	NOUN
taxlaw-2811	314	41	until	until	SCONJ
taxlaw-2811	314	42	the	the	DET
taxlaw-2811	314	43	option	option	NOUN
taxlaw-2811	314	44	was	be	AUX
taxlaw-2811	314	45	exercised	exercise	VERB
taxlaw-2811	314	46	,	,	PUNCT
taxlaw-2811	314	47	regardless	regardless	ADV
taxlaw-2811	314	48	of	of	ADP
taxlaw-2811	314	49	whether	whether	SCONJ
taxlaw-2811	314	50	or	or	CCONJ
taxlaw-2811	314	51	not	not	PART
taxlaw-2811	314	52	the	the	DET
taxlaw-2811	314	53	options	option	NOUN
taxlaw-2811	314	54	were	be	AUX
taxlaw-2811	314	55	in	in	ADP
taxlaw-2811	314	56	-	-	PUNCT
taxlaw-2811	314	57	the	the	DET
taxlaw-2811	314	58	-	-	PUNCT
taxlaw-2811	314	59	money	money	NOUN
taxlaw-2811	314	60	on	on	ADP
taxlaw-2811	314	61	the	the	DET
taxlaw-2811	314	62	grant	grant	NOUN
taxlaw-2811	314	63	date	date	NOUN
taxlaw-2811	314	64	.	.	PUNCT
taxlaw-2811	315	1	47	47	NUM
taxlaw-2811	315	2	in	in	ADP
taxlaw-2811	315	3	either	either	DET
taxlaw-2811	315	4	case	case	NOUN
taxlaw-2811	315	5	,	,	PUNCT
taxlaw-2811	315	6	upon	upon	SCONJ
taxlaw-2811	315	7	exercise	exercise	NOUN
taxlaw-2811	315	8	,	,	PUNCT
taxlaw-2811	315	9	the	the	DET
taxlaw-2811	315	10	amount	amount	NOUN
taxlaw-2811	315	11	included	include	VERB
taxlaw-2811	315	12	in	in	ADP
taxlaw-2811	315	13	income	income	NOUN
taxlaw-2811	315	14	(	(	PUNCT
taxlaw-2811	315	15	and	and	CCONJ
taxlaw-2811	315	16	subject	subject	ADJ
taxlaw-2811	315	17	to	to	ADP
taxlaw-2811	315	18	tax	tax	NOUN
taxlaw-2811	315	19	at	at	ADP
taxlaw-2811	315	20	normal	normal	ADJ
taxlaw-2811	315	21	tax	tax	NOUN
taxlaw-2811	315	22	rates	rate	NOUN
taxlaw-2811	315	23	as	as	ADP
taxlaw-2811	315	24	compensation	compensation	NOUN
taxlaw-2811	315	25	income	income	NOUN
taxlaw-2811	315	26	)	)	PUNCT
taxlaw-2811	315	27	was	be	AUX
taxlaw-2811	315	28	equal	equal	ADJ
taxlaw-2811	315	29	to	to	ADP
taxlaw-2811	315	30	the	the	DET
taxlaw-2811	315	31	difference	difference	NOUN
taxlaw-2811	315	32	between	between	ADP
taxlaw-2811	315	33	the	the	DET
taxlaw-2811	315	34	strike	strike	NOUN
taxlaw-2811	315	35	price	price	NOUN
taxlaw-2811	315	36	and	and	CCONJ
taxlaw-2811	315	37	the	the	DET
taxlaw-2811	315	38	fair	fair	ADJ
taxlaw-2811	315	39	market	market	NOUN
taxlaw-2811	315	40	value	value	NOUN
taxlaw-2811	315	41	of	of	ADP
taxlaw-2811	315	42	the	the	DET
taxlaw-2811	315	43	stock	stock	NOUN
taxlaw-2811	315	44	on	on	ADP
taxlaw-2811	315	45	the	the	DET
taxlaw-2811	315	46	date	date	NOUN
taxlaw-2811	315	47	of	of	ADP
taxlaw-2811	315	48	exercise	exercise	NOUN
taxlaw-2811	315	49	.	.	PUNCT
taxlaw-2811	316	1	48	48	NUM
taxlaw-2811	316	2	this	this	DET
taxlaw-2811	316	3	amount	amount	NOUN
taxlaw-2811	316	4	was	be	AUX
taxlaw-2811	316	5	also	also	ADV
taxlaw-2811	316	6	added	add	VERB
taxlaw-2811	316	7	to	to	ADP
taxlaw-2811	316	8	the	the	DET
taxlaw-2811	316	9	basis	basis	NOUN
taxlaw-2811	316	10	of	of	ADP
taxlaw-2811	316	11	the	the	DET
taxlaw-2811	316	12	stock	stock	NOUN
taxlaw-2811	316	13	for	for	ADP
taxlaw-2811	316	14	capital	capital	NOUN
taxlaw-2811	316	15	gains	gain	NOUN
taxlaw-2811	316	16	purposes	purpose	NOUN
taxlaw-2811	316	17	.	.	PUNCT
taxlaw-2811	317	1	49	49	NUM
taxlaw-2811	317	2	any	any	DET
taxlaw-2811	317	3	further	further	ADJ
taxlaw-2811	317	4	taxation	taxation	NOUN
taxlaw-2811	317	5	was	be	AUX
taxlaw-2811	317	6	deferred	defer	VERB
taxlaw-2811	317	7	until	until	SCONJ
taxlaw-2811	317	8	the	the	DET
taxlaw-2811	317	9	underlying	underlie	VERB
taxlaw-2811	317	10	shares	share	NOUN
taxlaw-2811	317	11	were	be	AUX
taxlaw-2811	317	12	sold	sell	VERB
taxlaw-2811	317	13	,	,	PUNCT
taxlaw-2811	317	14	when	when	SCONJ
taxlaw-2811	317	15	the	the	DET
taxlaw-2811	317	16	gain	gain	NOUN
taxlaw-2811	317	17	or	or	CCONJ
taxlaw-2811	317	18	loss	loss	NOUN
taxlaw-2811	317	19	—	—	PUNCT
taxlaw-2811	317	20	i.e.	i.e.	X
taxlaw-2811	317	21	,	,	PUNCT
taxlaw-2811	317	22	the	the	DET
taxlaw-2811	317	23	difference	difference	NOUN
taxlaw-2811	317	24	between	between	ADP
taxlaw-2811	317	25	the	the	DET
taxlaw-2811	317	26	sale	sale	NOUN
taxlaw-2811	317	27	price	price	NOUN
taxlaw-2811	317	28	and	and	CCONJ
taxlaw-2811	317	29	the	the	DET
taxlaw-2811	317	30	fair	fair	ADJ
taxlaw-2811	317	31	market	market	NOUN
taxlaw-2811	317	32	value	value	NOUN
taxlaw-2811	317	33	on	on	ADP
taxlaw-2811	317	34	the	the	DET
taxlaw-2811	317	35	exercise	exercise	NOUN
taxlaw-2811	317	36	date	date	NOUN
taxlaw-2811	317	37	—	—	PUNCT
taxlaw-2811	317	38	was	be	AUX
taxlaw-2811	317	39	taxed	tax	VERB
taxlaw-2811	317	40	as	as	ADP
taxlaw-2811	317	41	a	a	DET
taxlaw-2811	317	42	capital	capital	NOUN
taxlaw-2811	317	43	gain	gain	NOUN
taxlaw-2811	317	44	or	or	CCONJ
taxlaw-2811	317	45	loss	loss	NOUN
taxlaw-2811	317	46	.	.	PUNCT
taxlaw-2811	318	1	50	50	NUM
taxlaw-2811	318	2	if	if	SCONJ
taxlaw-2811	318	3	the	the	DET
taxlaw-2811	318	4	shares	share	NOUN
taxlaw-2811	318	5	were	be	AUX
taxlaw-2811	318	6	held	hold	VERB
taxlaw-2811	318	7	for	for	ADP
taxlaw-2811	318	8	one	one	NUM
taxlaw-2811	318	9	year	year	NOUN
taxlaw-2811	318	10	or	or	CCONJ
taxlaw-2811	318	11	less	less	ADJ
taxlaw-2811	318	12	,	,	PUNCT
taxlaw-2811	318	13	the	the	DET
taxlaw-2811	318	14	gain	gain	NOUN
taxlaw-2811	318	15	was	be	AUX
taxlaw-2811	318	16	taxed	tax	VERB
taxlaw-2811	318	17	as	as	ADP
taxlaw-2811	318	18	a	a	DET
taxlaw-2811	318	19	short	short	ADJ
taxlaw-2811	318	20	-	-	PUNCT
taxlaw-2811	318	21	term	term	NOUN
taxlaw-2811	318	22	capital	capital	NOUN
taxlaw-2811	318	23	gain	gain	NOUN
taxlaw-2811	318	24	(	(	PUNCT
taxlaw-2811	318	25	taxable	taxable	ADJ
taxlaw-2811	318	26	at	at	ADP
taxlaw-2811	318	27	regular	regular	ADJ
taxlaw-2811	318	28	marginal	marginal	ADJ
taxlaw-2811	318	29	rates	rate	NOUN
taxlaw-2811	318	30	)	)	PUNCT
taxlaw-2811	318	31	whereas	whereas	SCONJ
taxlaw-2811	318	32	if	if	SCONJ
taxlaw-2811	318	33	the	the	DET
taxlaw-2811	318	34	shares	share	NOUN
taxlaw-2811	318	35	were	be	AUX
taxlaw-2811	318	36	held	hold	VERB
taxlaw-2811	318	37	for	for	ADP
taxlaw-2811	318	38	more	more	ADJ
taxlaw-2811	318	39	than	than	ADP
taxlaw-2811	318	40	a	a	PRON
taxlaw-2811	318	41	year	year	NOUN
taxlaw-2811	318	42	,	,	PUNCT
taxlaw-2811	318	43	the	the	DET
taxlaw-2811	318	44	applicable	applicable	ADJ
taxlaw-2811	318	45	rate	rate	NOUN
taxlaw-2811	318	46	was	be	AUX
taxlaw-2811	318	47	the	the	DET
taxlaw-2811	318	48	long	long	ADJ
taxlaw-2811	318	49	-	-	PUNCT
taxlaw-2811	318	50	term	term	NOUN
taxlaw-2811	318	51	capital	capital	NOUN
taxlaw-2811	318	52	gains	gain	NOUN
taxlaw-2811	318	53	rate	rate	NOUN
taxlaw-2811	318	54	,	,	PUNCT
taxlaw-2811	318	55	which	which	PRON
taxlaw-2811	318	56	is	be	AUX
taxlaw-2811	318	57	currently	currently	ADV
taxlaw-2811	318	58	fifteen	fifteen	NUM
taxlaw-2811	318	59	percent	percent	NOUN
taxlaw-2811	318	60	.	.	PUNCT
taxlaw-2811	319	1	51	51	NUM
taxlaw-2811	320	1	this	this	DET
taxlaw-2811	320	2	tax	tax	NOUN
taxlaw-2811	320	3	treatment	treatment	NOUN
taxlaw-2811	320	4	remains	remain	VERB
taxlaw-2811	320	5	applicable	applicable	ADJ
taxlaw-2811	320	6	to	to	ADP
taxlaw-2811	320	7	options	option	NOUN
taxlaw-2811	320	8	provided	provide	VERB
taxlaw-2811	320	9	that	that	SCONJ
taxlaw-2811	320	10	they	they	PRON
taxlaw-2811	320	11	are	be	AUX
taxlaw-2811	320	12	not	not	PART
taxlaw-2811	320	13	inthe	inthe	ADJ
taxlaw-2811	320	14	-	-	PUNCT
taxlaw-2811	320	15	money	money	NOUN
taxlaw-2811	320	16	at	at	ADP
taxlaw-2811	320	17	the	the	DET
taxlaw-2811	320	18	grant	grant	NOUN
taxlaw-2811	320	19	date	date	NOUN
taxlaw-2811	320	20	.	.	PUNCT
taxlaw-2811	321	1	following	follow	VERB
taxlaw-2811	321	2	corporate	corporate	ADJ
taxlaw-2811	321	3	and	and	CCONJ
taxlaw-2811	321	4	accounting	accounting	NOUN
taxlaw-2811	321	5	scandals	scandal	NOUN
taxlaw-2811	321	6	such	such	ADJ
taxlaw-2811	321	7	as	as	ADP
taxlaw-2811	321	8	enron	enron	PROPN
taxlaw-2811	321	9	,	,	PUNCT
taxlaw-2811	321	10	tyco	tyco	PROPN
taxlaw-2811	321	11	,	,	PUNCT
taxlaw-2811	321	12	and	and	CCONJ
taxlaw-2811	321	13	worldcom	worldcom	PROPN
taxlaw-2811	321	14	,	,	PUNCT
taxlaw-2811	321	15	the	the	DET
taxlaw-2811	321	16	american	american	ADJ
taxlaw-2811	321	17	jobs	jobs	PROPN
taxlaw-2811	321	18	creation	creation	PROPN
taxlaw-2811	321	19	act	act	NOUN
taxlaw-2811	321	20	of	of	ADP
taxlaw-2811	321	21	2004	2004	NUM
taxlaw-2811	321	22	added	add	VERB
taxlaw-2811	321	23	§	§	PROPN
taxlaw-2811	321	24	409a	409a	PROPN
taxlaw-2811	321	25	to	to	ADP
taxlaw-2811	321	26	the	the	DET
taxlaw-2811	321	27	code	code	NOUN
taxlaw-2811	321	28	,	,	PUNCT
taxlaw-2811	321	29	52	52	NUM
taxlaw-2811	321	30	which	which	PRON
taxlaw-2811	321	31	radically	radically	ADV
taxlaw-2811	321	32	changed	change	VERB
taxlaw-2811	321	33	the	the	DET
taxlaw-2811	321	34	taxation	taxation	NOUN
taxlaw-2811	321	35	of	of	ADP
taxlaw-2811	321	36	deferred	defer	VERB
taxlaw-2811	321	37	compensation	compensation	NOUN
taxlaw-2811	321	38	,	,	PUNCT
taxlaw-2811	321	39	including	include	VERB
taxlaw-2811	321	40	discounted	discount	VERB
taxlaw-2811	321	41	stock	stock	NOUN
taxlaw-2811	321	42	options	option	NOUN
taxlaw-2811	321	43	.	.	PUNCT
taxlaw-2811	322	1	53	53	NUM
taxlaw-2811	322	2	i.r.c	i.r.c	NOUN
taxlaw-2811	322	3	.	.	PUNCT
taxlaw-2811	323	1	§	§	PROPN
taxlaw-2811	323	2	409a	409a	PROPN
taxlaw-2811	323	3	provides	provide	VERB
taxlaw-2811	323	4	in	in	ADP
taxlaw-2811	323	5	part	part	NOUN
taxlaw-2811	323	6	:	:	PUNCT
taxlaw-2811	323	7	§	§	PROPN
taxlaw-2811	323	8	409a	409a	PROPN
taxlaw-2811	323	9	.	.	PUNCT
taxlaw-2811	324	1	inclusion	inclusion	NOUN
taxlaw-2811	324	2	in	in	ADP
taxlaw-2811	324	3	gross	gross	ADJ
taxlaw-2811	324	4	income	income	NOUN
taxlaw-2811	324	5	of	of	ADP
taxlaw-2811	324	6	deferred	defer	VERB
taxlaw-2811	324	7	compensation	compensation	NOUN
taxlaw-2811	324	8	under	under	ADP
taxlaw-2811	324	9	nonqualified	nonqualified	ADJ
taxlaw-2811	324	10	deferred	defer	VERB
taxlaw-2811	324	11	compensation	compensation	NOUN
taxlaw-2811	324	12	plans	plan	NOUN
taxlaw-2811	324	13	(	(	PUNCT
taxlaw-2811	324	14	a	a	X
taxlaw-2811	324	15	)	)	PUNCT
taxlaw-2811	324	16	rules	rule	NOUN
taxlaw-2811	324	17	relating	relate	VERB
taxlaw-2811	324	18	to	to	ADP
taxlaw-2811	324	19	constructive	constructive	ADJ
taxlaw-2811	324	20	receipt	receipt	NOUN
taxlaw-2811	324	21	(	(	PUNCT
taxlaw-2811	324	22	1	1	NUM
taxlaw-2811	324	23	)	)	PUNCT
taxlaw-2811	324	24	plan	plan	NOUN
taxlaw-2811	324	25	failures	failure	NOUN
taxlaw-2811	324	26	(	(	PUNCT
taxlaw-2811	324	27	a	a	X
taxlaw-2811	324	28	)	)	PUNCT
taxlaw-2811	324	29	gross	gross	ADJ
taxlaw-2811	324	30	income	income	NOUN
taxlaw-2811	324	31	inclusion	inclusion	NOUN
taxlaw-2811	324	32	(	(	PUNCT
taxlaw-2811	324	33	i	i	NOUN
taxlaw-2811	324	34	)	)	PUNCT
taxlaw-2811	324	35	in	in	ADP
taxlaw-2811	324	36	general.—if	general.—if	NOUN
taxlaw-2811	324	37	at	at	ADP
taxlaw-2811	324	38	any	any	DET
taxlaw-2811	324	39	time	time	NOUN
taxlaw-2811	324	40	during	during	ADP
taxlaw-2811	324	41	a	a	DET
taxlaw-2811	324	42	taxable	taxable	ADJ
taxlaw-2811	324	43	year	year	NOUN
taxlaw-2811	324	44	a	a	DET
taxlaw-2811	324	45	nonqualified	nonqualifie	VERB
taxlaw-2811	324	46	deferred	defer	VERB
taxlaw-2811	324	47	compensation	compensation	NOUN
taxlaw-2811	324	48	plan	plan	NOUN
taxlaw-2811	324	49	—	—	PUNCT
taxlaw-2811	324	50	(	(	PUNCT
taxlaw-2811	324	51	i	i	NOUN
taxlaw-2811	324	52	)	)	PUNCT
taxlaw-2811	324	53	fails	fail	VERB
taxlaw-2811	324	54	to	to	PART
taxlaw-2811	324	55	meet	meet	VERB
taxlaw-2811	324	56	the	the	DET
taxlaw-2811	324	57	requirements	requirement	NOUN
taxlaw-2811	324	58	of	of	ADP
taxlaw-2811	324	59	paragraphs	paragraph	NOUN
taxlaw-2811	324	60	(	(	PUNCT
taxlaw-2811	324	61	2	2	NUM
taxlaw-2811	324	62	)	)	PUNCT
taxlaw-2811	324	63	,	,	PUNCT
taxlaw-2811	324	64	(	(	PUNCT
taxlaw-2811	324	65	3	3	NUM
taxlaw-2811	324	66	)	)	PUNCT
taxlaw-2811	324	67	,	,	PUNCT
taxlaw-2811	324	68	and	and	CCONJ
taxlaw-2811	324	69	(	(	PUNCT
taxlaw-2811	324	70	4	4	NUM
taxlaw-2811	324	71	)	)	PUNCT
taxlaw-2811	324	72	,	,	PUNCT
taxlaw-2811	324	73	or	or	CCONJ
taxlaw-2811	324	74	44	44	NUM
taxlaw-2811	324	75	i.r.c	i.r.c	NOUN
taxlaw-2811	324	76	.	.	PUNCT
taxlaw-2811	325	1	§	§	PROPN
taxlaw-2811	325	2	421(b	421(b	PROPN
taxlaw-2811	325	3	)	)	PUNCT
taxlaw-2811	325	4	(	(	PUNCT
taxlaw-2811	325	5	2006	2006	NUM
taxlaw-2811	325	6	)	)	PUNCT
taxlaw-2811	325	7	.	.	PUNCT
taxlaw-2811	326	1	45	45	NUM
taxlaw-2811	326	2	see	see	VERB
taxlaw-2811	326	3	i.r.c	i.r.c	NOUN
taxlaw-2811	326	4	.	.	PUNCT
taxlaw-2811	327	1	§	§	PROPN
taxlaw-2811	327	2	1(h	1(h	NUM
taxlaw-2811	327	3	)	)	PUNCT
taxlaw-2811	327	4	(	(	PUNCT
taxlaw-2811	327	5	2006	2006	NUM
taxlaw-2811	327	6	)	)	PUNCT
taxlaw-2811	327	7	;	;	PUNCT
taxlaw-2811	327	8	i.r.c	i.r.c	NOUN
taxlaw-2811	327	9	.	.	PUNCT
taxlaw-2811	328	1	§	§	PROPN
taxlaw-2811	328	2	1222	1222	NUM
taxlaw-2811	328	3	(	(	PUNCT
taxlaw-2811	328	4	west	west	NOUN
taxlaw-2811	328	5	2011	2011	NUM
taxlaw-2811	328	6	)	)	PUNCT
taxlaw-2811	328	7	.	.	PUNCT
taxlaw-2811	329	1	46	46	NUM
taxlaw-2811	329	2	see	see	VERB
taxlaw-2811	329	3	i.r.c	i.r.c	NOUN
taxlaw-2811	329	4	.	.	PUNCT
taxlaw-2811	330	1	§	§	PROPN
taxlaw-2811	330	2	421(b	421(b	PROPN
taxlaw-2811	330	3	)	)	PUNCT
taxlaw-2811	330	4	(	(	PUNCT
taxlaw-2811	330	5	2006	2006	NUM
taxlaw-2811	330	6	)	)	PUNCT
taxlaw-2811	330	7	.	.	PUNCT
taxlaw-2811	331	1	47	47	NUM
taxlaw-2811	331	2	see	see	VERB
taxlaw-2811	331	3	i.r.c	i.r.c	NOUN
taxlaw-2811	331	4	.	.	PUNCT
taxlaw-2811	332	1	§	§	PROPN
taxlaw-2811	332	2	§	§	PROPN
taxlaw-2811	332	3	409a	409a	PROPN
taxlaw-2811	332	4	;	;	PUNCT
taxlaw-2811	332	5	83(e	83(e	NUM
taxlaw-2811	332	6	)	)	PUNCT
taxlaw-2811	332	7	(	(	PUNCT
taxlaw-2811	332	8	2006	2006	NUM
taxlaw-2811	332	9	)	)	PUNCT
taxlaw-2811	332	10	.	.	PUNCT
taxlaw-2811	333	1	48	48	NUM
taxlaw-2811	333	2	see	see	VERB
taxlaw-2811	333	3	i.r.c	i.r.c	NOUN
taxlaw-2811	333	4	.	.	PUNCT
taxlaw-2811	334	1	§	§	PROPN
taxlaw-2811	334	2	83	83	NUM
taxlaw-2811	334	3	(	(	PUNCT
taxlaw-2811	334	4	2006	2006	NUM
taxlaw-2811	334	5	)	)	PUNCT
taxlaw-2811	334	6	.	.	PUNCT
taxlaw-2811	335	1	49	49	NUM
taxlaw-2811	335	2	see	see	VERB
taxlaw-2811	335	3	i	i	PRON
taxlaw-2811	335	4	d.	d.	PROPN
taxlaw-2811	335	5	50	50	NUM
taxlaw-2811	335	6	see	see	VERB
taxlaw-2811	335	7	i.r.c	i.r.c	NOUN
taxlaw-2811	335	8	.	.	PUNCT
taxlaw-2811	336	1	§	§	PROPN
taxlaw-2811	336	2	1221	1221	NUM
taxlaw-2811	336	3	(	(	PUNCT
taxlaw-2811	336	4	2006	2006	NUM
taxlaw-2811	336	5	)	)	PUNCT
taxlaw-2811	336	6	.	.	PUNCT
taxlaw-2811	337	1	51	51	NUM
taxlaw-2811	337	2	see	see	NOUN
taxlaw-2811	337	3	i.r.c	i.r.c	NOUN
taxlaw-2811	337	4	.	.	PUNCT
taxlaw-2811	338	1	§	§	PROPN
taxlaw-2811	338	2	1(h	1(h	NUM
taxlaw-2811	338	3	)	)	PUNCT
taxlaw-2811	338	4	(	(	PUNCT
taxlaw-2811	338	5	2006	2006	NUM
taxlaw-2811	338	6	)	)	PUNCT
taxlaw-2811	338	7	;	;	PUNCT
taxlaw-2811	338	8	i.r.c	i.r.c	NOUN
taxlaw-2811	338	9	.	.	PUNCT
taxlaw-2811	339	1	§	§	PROPN
taxlaw-2811	339	2	1222	1222	NUM
taxlaw-2811	339	3	(	(	PUNCT
taxlaw-2811	339	4	west	west	NOUN
taxlaw-2811	339	5	2011	2011	NUM
taxlaw-2811	339	6	)	)	PUNCT
taxlaw-2811	339	7	.	.	PUNCT
taxlaw-2811	340	1	52	52	NUM
taxlaw-2811	340	2	american	american	ADJ
taxlaw-2811	340	3	jobs	job	NOUN
taxlaw-2811	340	4	creation	creation	PROPN
taxlaw-2811	340	5	act	act	NOUN
taxlaw-2811	340	6	of	of	ADP
taxlaw-2811	340	7	2004	2004	NUM
taxlaw-2811	340	8	,	,	PUNCT
taxlaw-2811	340	9	pub	pub	NOUN
taxlaw-2811	340	10	.	.	PUNCT
taxlaw-2811	341	1	l.	l.	PROPN
taxlaw-2811	341	2	no	no	INTJ
taxlaw-2811	341	3	.	.	PROPN
taxlaw-2811	342	1	108	108	NUM
taxlaw-2811	342	2	-	-	SYM
taxlaw-2811	342	3	357	357	NUM
taxlaw-2811	342	4	,	,	PUNCT
taxlaw-2811	342	5	§	§	NOUN
taxlaw-2811	342	6	885	885	NUM
taxlaw-2811	342	7	,	,	PUNCT
taxlaw-2811	342	8	118	118	NUM
taxlaw-2811	342	9	stat	stat	NOUN
taxlaw-2811	342	10	.	.	PUNCT
taxlaw-2811	343	1	1418	1418	NUM
taxlaw-2811	343	2	,	,	PUNCT
taxlaw-2811	343	3	1635	1635	NUM
taxlaw-2811	343	4	-	-	SYM
taxlaw-2811	343	5	42	42	NUM
taxlaw-2811	343	6	.	.	PUNCT
taxlaw-2811	344	1	53	53	NUM
taxlaw-2811	344	2	although	although	SCONJ
taxlaw-2811	344	3	the	the	DET
taxlaw-2811	344	4	new	new	ADJ
taxlaw-2811	344	5	regime	regime	NOUN
taxlaw-2811	344	6	was	be	AUX
taxlaw-2811	344	7	effective	effective	ADJ
taxlaw-2811	344	8	october	october	PROPN
taxlaw-2811	344	9	2004	2004	NUM
taxlaw-2811	344	10	,	,	PUNCT
taxlaw-2811	344	11	corporations	corporation	NOUN
taxlaw-2811	344	12	were	be	AUX
taxlaw-2811	344	13	essentially	essentially	ADV
taxlaw-2811	344	14	given	give	VERB
taxlaw-2811	344	15	until	until	ADP
taxlaw-2811	344	16	december	december	PROPN
taxlaw-2811	344	17	31	31	NUM
taxlaw-2811	344	18	,	,	PUNCT
taxlaw-2811	344	19	2006	2006	NUM
taxlaw-2811	344	20	,	,	PUNCT
taxlaw-2811	344	21	to	to	PART
taxlaw-2811	344	22	modify	modify	VERB
taxlaw-2811	344	23	any	any	DET
taxlaw-2811	344	24	unvested	unvested	ADJ
taxlaw-2811	344	25	and	and	CCONJ
taxlaw-2811	344	26	unexercised	unexercised	ADJ
taxlaw-2811	344	27	stock	stock	NOUN
taxlaw-2811	344	28	options	option	NOUN
taxlaw-2811	344	29	to	to	PART
taxlaw-2811	344	30	ensure	ensure	VERB
taxlaw-2811	344	31	compliance	compliance	NOUN
taxlaw-2811	344	32	with	with	ADP
taxlaw-2811	344	33	§	§	PROPN
taxlaw-2811	344	34	409a	409a	NOUN
taxlaw-2811	344	35	by	by	ADP
taxlaw-2811	344	36	increasing	increase	VERB
taxlaw-2811	344	37	the	the	DET
taxlaw-2811	344	38	exercise	exercise	NOUN
taxlaw-2811	344	39	price	price	NOUN
taxlaw-2811	344	40	to	to	ADP
taxlaw-2811	344	41	the	the	DET
taxlaw-2811	344	42	fair	fair	ADJ
taxlaw-2811	344	43	market	market	NOUN
taxlaw-2811	344	44	value	value	NOUN
taxlaw-2811	344	45	of	of	ADP
taxlaw-2811	344	46	the	the	DET
taxlaw-2811	344	47	stock	stock	NOUN
taxlaw-2811	344	48	on	on	ADP
taxlaw-2811	344	49	the	the	DET
taxlaw-2811	344	50	grant	grant	NOUN
taxlaw-2811	344	51	date	date	NOUN
taxlaw-2811	344	52	;	;	PUNCT
taxlaw-2811	344	53	however	however	ADV
taxlaw-2811	344	54	,	,	PUNCT
taxlaw-2811	344	55	if	if	SCONJ
taxlaw-2811	344	56	any	any	DET
taxlaw-2811	344	57	payments	payment	NOUN
taxlaw-2811	344	58	were	be	AUX
taxlaw-2811	344	59	made	make	VERB
taxlaw-2811	344	60	to	to	PART
taxlaw-2811	344	61	compensate	compensate	VERB
taxlaw-2811	344	62	employees	employee	NOUN
taxlaw-2811	344	63	for	for	ADP
taxlaw-2811	344	64	the	the	DET
taxlaw-2811	344	65	revised	revise	VERB
taxlaw-2811	344	66	option	option	NOUN
taxlaw-2811	344	67	exercise	exercise	NOUN
taxlaw-2811	344	68	price	price	NOUN
taxlaw-2811	344	69	,	,	PUNCT
taxlaw-2811	344	70	these	these	DET
taxlaw-2811	344	71	payments	payment	NOUN
taxlaw-2811	344	72	were	be	AUX
taxlaw-2811	344	73	subject	subject	ADJ
taxlaw-2811	344	74	to	to	ADP
taxlaw-2811	344	75	§	§	PROPN
taxlaw-2811	344	76	409a	409a	PROPN
taxlaw-2811	344	77	.	.	PUNCT
taxlaw-2811	345	1	see	see	VERB
taxlaw-2811	345	2	i.r.c	i.r.c	NOUN
taxlaw-2811	345	3	.	.	PUNCT
taxlaw-2811	346	1	§	§	PROPN
taxlaw-2811	346	2	409a	409a	PROPN
taxlaw-2811	346	3	(	(	PUNCT
taxlaw-2811	346	4	2006	2006	NUM
taxlaw-2811	346	5	)	)	PUNCT
taxlaw-2811	346	6	.	.	PUNCT
taxlaw-2811	347	1	2012	2012	NUM
taxlaw-2811	347	2	]	]	PUNCT
taxlaw-2811	347	3	quantifying	quantify	VERB
taxlaw-2811	347	4	the	the	DET
taxlaw-2811	347	5	tax	tax	NOUN
taxlaw-2811	347	6	benefits	benefit	NOUN
taxlaw-2811	347	7	of	of	ADP
taxlaw-2811	347	8	backdating	backdate	VERB
taxlaw-2811	347	9	155	155	NUM
taxlaw-2811	347	10	(	(	PUNCT
taxlaw-2811	347	11	ii	ii	NOUN
taxlaw-2811	347	12	)	)	PUNCT
taxlaw-2811	347	13	is	be	AUX
taxlaw-2811	347	14	not	not	PART
taxlaw-2811	347	15	operated	operate	VERB
taxlaw-2811	347	16	in	in	ADP
taxlaw-2811	347	17	accordance	accordance	NOUN
taxlaw-2811	347	18	with	with	ADP
taxlaw-2811	347	19	such	such	ADJ
taxlaw-2811	347	20	requirements	requirement	NOUN
taxlaw-2811	347	21	,	,	PUNCT
taxlaw-2811	347	22	all	all	DET
taxlaw-2811	347	23	compensation	compensation	NOUN
taxlaw-2811	347	24	deferred	defer	VERB
taxlaw-2811	347	25	under	under	ADP
taxlaw-2811	347	26	the	the	DET
taxlaw-2811	347	27	plan	plan	NOUN
taxlaw-2811	347	28	for	for	ADP
taxlaw-2811	347	29	the	the	DET
taxlaw-2811	347	30	taxable	taxable	ADJ
taxlaw-2811	347	31	year	year	NOUN
taxlaw-2811	347	32	and	and	CCONJ
taxlaw-2811	347	33	all	all	DET
taxlaw-2811	347	34	preceding	precede	VERB
taxlaw-2811	347	35	taxable	taxable	ADJ
taxlaw-2811	347	36	years	year	NOUN
taxlaw-2811	347	37	shall	shall	AUX
taxlaw-2811	347	38	be	be	AUX
taxlaw-2811	347	39	includible	includible	ADJ
taxlaw-2811	347	40	in	in	ADP
taxlaw-2811	347	41	gross	gross	ADJ
taxlaw-2811	347	42	income	income	NOUN
taxlaw-2811	347	43	for	for	ADP
taxlaw-2811	347	44	the	the	DET
taxlaw-2811	347	45	taxable	taxable	ADJ
taxlaw-2811	347	46	year	year	NOUN
taxlaw-2811	347	47	to	to	ADP
taxlaw-2811	347	48	the	the	DET
taxlaw-2811	347	49	extent	extent	NOUN
taxlaw-2811	347	50	not	not	PART
taxlaw-2811	347	51	subject	subject	ADJ
taxlaw-2811	347	52	to	to	ADP
taxlaw-2811	347	53	a	a	DET
taxlaw-2811	347	54	substantial	substantial	ADJ
taxlaw-2811	347	55	risk	risk	NOUN
taxlaw-2811	347	56	of	of	ADP
taxlaw-2811	347	57	forfeiture	forfeiture	NOUN
taxlaw-2811	347	58	and	and	CCONJ
taxlaw-2811	347	59	not	not	PART
taxlaw-2811	347	60	previously	previously	ADV
taxlaw-2811	347	61	included	include	VERB
taxlaw-2811	347	62	in	in	ADP
taxlaw-2811	347	63	gross	gross	ADJ
taxlaw-2811	347	64	income	income	NOUN
taxlaw-2811	347	65	.	.	PUNCT
taxlaw-2811	348	1	(	(	PUNCT
taxlaw-2811	348	2	ii	ii	NOUN
taxlaw-2811	348	3	)	)	PUNCT
taxlaw-2811	348	4	application	application	NOUN
taxlaw-2811	348	5	only	only	ADV
taxlaw-2811	348	6	to	to	PART
taxlaw-2811	348	7	affected	affect	VERB
taxlaw-2811	348	8	participants.—clause	participants.—clause	NUM
taxlaw-2811	348	9	(	(	PUNCT
taxlaw-2811	348	10	i	i	NOUN
taxlaw-2811	348	11	)	)	PUNCT
taxlaw-2811	348	12	shall	shall	AUX
taxlaw-2811	348	13	only	only	ADV
taxlaw-2811	348	14	apply	apply	VERB
taxlaw-2811	348	15	with	with	ADP
taxlaw-2811	348	16	respect	respect	NOUN
taxlaw-2811	348	17	to	to	ADP
taxlaw-2811	348	18	all	all	DET
taxlaw-2811	348	19	compensation	compensation	NOUN
taxlaw-2811	348	20	deferred	defer	VERB
taxlaw-2811	348	21	under	under	ADP
taxlaw-2811	348	22	the	the	DET
taxlaw-2811	348	23	plan	plan	NOUN
taxlaw-2811	348	24	for	for	ADP
taxlaw-2811	348	25	participants	participant	NOUN
taxlaw-2811	348	26	with	with	ADP
taxlaw-2811	348	27	respect	respect	NOUN
taxlaw-2811	348	28	to	to	ADP
taxlaw-2811	348	29	whom	whom	PRON
taxlaw-2811	348	30	the	the	DET
taxlaw-2811	348	31	failure	failure	NOUN
taxlaw-2811	348	32	relates	relate	VERB
taxlaw-2811	348	33	.	.	PUNCT
taxlaw-2811	349	1	(	(	PUNCT
taxlaw-2811	349	2	b	b	X
taxlaw-2811	349	3	)	)	PUNCT
taxlaw-2811	349	4	interest	interest	NOUN
taxlaw-2811	349	5	and	and	CCONJ
taxlaw-2811	349	6	additional	additional	ADJ
taxlaw-2811	349	7	tax	tax	NOUN
taxlaw-2811	349	8	payable	payable	ADJ
taxlaw-2811	349	9	with	with	ADP
taxlaw-2811	349	10	respect	respect	NOUN
taxlaw-2811	349	11	to	to	ADP
taxlaw-2811	349	12	previously	previously	ADV
taxlaw-2811	349	13	deferred	defer	VERB
taxlaw-2811	349	14	compensation	compensation	NOUN
taxlaw-2811	349	15	(	(	PUNCT
taxlaw-2811	349	16	i	i	NOUN
taxlaw-2811	349	17	)	)	PUNCT
taxlaw-2811	349	18	in	in	ADP
taxlaw-2811	349	19	general.—if	general.—if	PROPN
taxlaw-2811	349	20	compensation	compensation	NOUN
taxlaw-2811	349	21	is	be	AUX
taxlaw-2811	349	22	required	require	VERB
taxlaw-2811	349	23	to	to	PART
taxlaw-2811	349	24	be	be	AUX
taxlaw-2811	349	25	included	include	VERB
taxlaw-2811	349	26	in	in	ADP
taxlaw-2811	349	27	gross	gross	ADJ
taxlaw-2811	349	28	income	income	NOUN
taxlaw-2811	349	29	under	under	ADP
taxlaw-2811	349	30	subparagraph	subparagraph	NOUN
taxlaw-2811	349	31	(	(	PUNCT
taxlaw-2811	349	32	a	a	NOUN
taxlaw-2811	349	33	)	)	PUNCT
taxlaw-2811	349	34	for	for	ADP
taxlaw-2811	349	35	a	a	DET
taxlaw-2811	349	36	taxable	taxable	ADJ
taxlaw-2811	349	37	year	year	NOUN
taxlaw-2811	349	38	,	,	PUNCT
taxlaw-2811	349	39	the	the	DET
taxlaw-2811	349	40	tax	tax	NOUN
taxlaw-2811	349	41	imposed	impose	VERB
taxlaw-2811	349	42	by	by	ADP
taxlaw-2811	349	43	this	this	DET
taxlaw-2811	349	44	chapter	chapter	NOUN
taxlaw-2811	349	45	for	for	ADP
taxlaw-2811	349	46	the	the	DET
taxlaw-2811	349	47	taxable	taxable	ADJ
taxlaw-2811	349	48	year	year	NOUN
taxlaw-2811	349	49	shall	shall	AUX
taxlaw-2811	349	50	be	be	AUX
taxlaw-2811	349	51	increased	increase	VERB
taxlaw-2811	349	52	by	by	ADP
taxlaw-2811	349	53	the	the	DET
taxlaw-2811	349	54	sum	sum	NOUN
taxlaw-2811	349	55	of	of	ADP
taxlaw-2811	349	56	—	—	PUNCT
taxlaw-2811	349	57	(	(	PUNCT
taxlaw-2811	349	58	i	i	NOUN
taxlaw-2811	349	59	)	)	PUNCT
taxlaw-2811	349	60	the	the	DET
taxlaw-2811	349	61	amount	amount	NOUN
taxlaw-2811	349	62	of	of	ADP
taxlaw-2811	349	63	interest	interest	NOUN
taxlaw-2811	349	64	determined	determine	VERB
taxlaw-2811	349	65	under	under	ADP
taxlaw-2811	349	66	clause	clause	NOUN
taxlaw-2811	349	67	(	(	PUNCT
taxlaw-2811	349	68	ii	ii	NOUN
taxlaw-2811	349	69	)	)	PUNCT
taxlaw-2811	349	70	,	,	PUNCT
taxlaw-2811	349	71	and	and	CCONJ
taxlaw-2811	349	72	(	(	PUNCT
taxlaw-2811	349	73	ii	ii	NOUN
taxlaw-2811	349	74	)	)	PUNCT
taxlaw-2811	349	75	an	an	DET
taxlaw-2811	349	76	amount	amount	NOUN
taxlaw-2811	349	77	equal	equal	ADJ
taxlaw-2811	349	78	to	to	ADP
taxlaw-2811	349	79	20	20	NUM
taxlaw-2811	349	80	percent	percent	NOUN
taxlaw-2811	349	81	of	of	ADP
taxlaw-2811	349	82	the	the	DET
taxlaw-2811	349	83	compensation	compensation	NOUN
taxlaw-2811	349	84	which	which	PRON
taxlaw-2811	349	85	is	be	AUX
taxlaw-2811	349	86	required	require	VERB
taxlaw-2811	349	87	to	to	PART
taxlaw-2811	349	88	be	be	AUX
taxlaw-2811	349	89	included	include	VERB
taxlaw-2811	349	90	in	in	ADP
taxlaw-2811	349	91	gross	gross	ADJ
taxlaw-2811	349	92	income	income	NOUN
taxlaw-2811	349	93	.	.	PUNCT
taxlaw-2811	350	1	(	(	PUNCT
taxlaw-2811	350	2	ii	ii	NOUN
taxlaw-2811	350	3	)	)	PUNCT
taxlaw-2811	350	4	interest.—for	interest.—for	ADP
taxlaw-2811	350	5	purposes	purpose	NOUN
taxlaw-2811	350	6	of	of	ADP
taxlaw-2811	350	7	clause	clause	NOUN
taxlaw-2811	350	8	(	(	PUNCT
taxlaw-2811	350	9	i	i	NOUN
taxlaw-2811	350	10	)	)	PUNCT
taxlaw-2811	350	11	,	,	PUNCT
taxlaw-2811	350	12	the	the	DET
taxlaw-2811	350	13	interest	interest	NOUN
taxlaw-2811	350	14	determined	determine	VERB
taxlaw-2811	350	15	under	under	ADP
taxlaw-2811	350	16	this	this	DET
taxlaw-2811	350	17	clause	clause	NOUN
taxlaw-2811	350	18	for	for	ADP
taxlaw-2811	350	19	any	any	DET
taxlaw-2811	350	20	taxable	taxable	ADJ
taxlaw-2811	350	21	year	year	NOUN
taxlaw-2811	350	22	is	be	AUX
taxlaw-2811	350	23	the	the	DET
taxlaw-2811	350	24	amount	amount	NOUN
taxlaw-2811	350	25	of	of	ADP
taxlaw-2811	350	26	interest	interest	NOUN
taxlaw-2811	350	27	at	at	ADP
taxlaw-2811	350	28	the	the	DET
taxlaw-2811	350	29	underpayment	underpayment	ADJ
taxlaw-2811	350	30	rate	rate	NOUN
taxlaw-2811	350	31	plus	plus	CCONJ
taxlaw-2811	350	32	1	1	NUM
taxlaw-2811	350	33	percentage	percentage	NOUN
taxlaw-2811	350	34	point	point	NOUN
taxlaw-2811	350	35	on	on	ADP
taxlaw-2811	350	36	the	the	DET
taxlaw-2811	350	37	underpayments	underpayment	NOUN
taxlaw-2811	350	38	that	that	PRON
taxlaw-2811	350	39	would	would	AUX
taxlaw-2811	350	40	have	have	AUX
taxlaw-2811	350	41	occurred	occur	VERB
taxlaw-2811	350	42	had	have	VERB
taxlaw-2811	350	43	the	the	DET
taxlaw-2811	350	44	deferred	defer	VERB
taxlaw-2811	350	45	compensation	compensation	NOUN
taxlaw-2811	350	46	been	be	AUX
taxlaw-2811	350	47	includible	includible	ADJ
taxlaw-2811	350	48	in	in	ADP
taxlaw-2811	350	49	gross	gross	ADJ
taxlaw-2811	350	50	income	income	NOUN
taxlaw-2811	350	51	for	for	ADP
taxlaw-2811	350	52	the	the	DET
taxlaw-2811	350	53	taxable	taxable	ADJ
taxlaw-2811	350	54	year	year	NOUN
taxlaw-2811	350	55	in	in	ADP
taxlaw-2811	350	56	which	which	PRON
taxlaw-2811	350	57	first	first	ADV
taxlaw-2811	350	58	deferred	defer	VERB
taxlaw-2811	350	59	or	or	CCONJ
taxlaw-2811	350	60	,	,	PUNCT
taxlaw-2811	350	61	if	if	SCONJ
taxlaw-2811	350	62	later	later	ADV
taxlaw-2811	350	63	,	,	PUNCT
taxlaw-2811	350	64	the	the	DET
taxlaw-2811	350	65	first	first	ADJ
taxlaw-2811	350	66	taxable	taxable	ADJ
taxlaw-2811	350	67	year	year	NOUN
taxlaw-2811	350	68	in	in	ADP
taxlaw-2811	350	69	which	which	PRON
taxlaw-2811	350	70	such	such	ADJ
taxlaw-2811	350	71	deferred	deferred	ADJ
taxlaw-2811	350	72	compensation	compensation	NOUN
taxlaw-2811	350	73	is	be	AUX
taxlaw-2811	350	74	not	not	PART
taxlaw-2811	350	75	subject	subject	ADJ
taxlaw-2811	350	76	to	to	ADP
taxlaw-2811	350	77	a	a	DET
taxlaw-2811	350	78	substantial	substantial	ADJ
taxlaw-2811	350	79	risk	risk	NOUN
taxlaw-2811	350	80	of	of	ADP
taxlaw-2811	350	81	forfeiture	forfeiture	NOUN
taxlaw-2811	350	82	.	.	PUNCT
taxlaw-2811	351	1	i.r.c	i.r.c	NOUN
taxlaw-2811	351	2	.	.	PUNCT
taxlaw-2811	352	1	§	§	PROPN
taxlaw-2811	352	2	409a	409a	PROPN
taxlaw-2811	352	3	applies	apply	VERB
taxlaw-2811	352	4	to	to	ADP
taxlaw-2811	352	5	a	a	DET
taxlaw-2811	352	6	broad	broad	ADJ
taxlaw-2811	352	7	range	range	NOUN
taxlaw-2811	352	8	of	of	ADP
taxlaw-2811	352	9	deferred	deferred	ADJ
taxlaw-2811	352	10	compensation	compensation	NOUN
taxlaw-2811	352	11	,	,	PUNCT
taxlaw-2811	352	12	although	although	SCONJ
taxlaw-2811	352	13	it	it	PRON
taxlaw-2811	352	14	also	also	ADV
taxlaw-2811	352	15	provides	provide	VERB
taxlaw-2811	352	16	a	a	DET
taxlaw-2811	352	17	number	number	NOUN
taxlaw-2811	352	18	of	of	ADP
taxlaw-2811	352	19	exceptions	exception	NOUN
taxlaw-2811	352	20	,	,	PUNCT
taxlaw-2811	352	21	including	include	VERB
taxlaw-2811	352	22	employee	employee	NOUN
taxlaw-2811	352	23	stock	stock	NOUN
taxlaw-2811	352	24	options	option	NOUN
taxlaw-2811	352	25	that	that	PRON
taxlaw-2811	352	26	are	be	AUX
taxlaw-2811	352	27	granted	grant	VERB
taxlaw-2811	352	28	notin	notin	NOUN
taxlaw-2811	352	29	-	-	PUNCT
taxlaw-2811	352	30	the	the	DET
taxlaw-2811	352	31	-	-	PUNCT
taxlaw-2811	352	32	money	money	NOUN
taxlaw-2811	352	33	.	.	PUNCT
taxlaw-2811	353	1	54	54	NUM
taxlaw-2811	353	2	however	however	ADV
taxlaw-2811	353	3	,	,	PUNCT
taxlaw-2811	353	4	in	in	ADP
taxlaw-2811	353	5	-	-	PUNCT
taxlaw-2811	353	6	the	the	DET
taxlaw-2811	353	7	-	-	PUNCT
taxlaw-2811	353	8	money	money	NOUN
taxlaw-2811	353	9	options	option	NOUN
taxlaw-2811	353	10	(	(	PUNCT
taxlaw-2811	353	11	including	include	VERB
taxlaw-2811	353	12	backdated	backdate	VERB
taxlaw-2811	353	13	options	option	NOUN
taxlaw-2811	353	14	that	that	PRON
taxlaw-2811	353	15	appear	appear	VERB
taxlaw-2811	353	16	to	to	PART
taxlaw-2811	353	17	be	be	AUX
taxlaw-2811	353	18	not	not	PART
taxlaw-2811	353	19	-	-	PUNCT
taxlaw-2811	353	20	in	in	ADP
taxlaw-2811	353	21	-	-	PUNCT
taxlaw-2811	353	22	the	the	DET
taxlaw-2811	353	23	-	-	PUNCT
taxlaw-2811	353	24	money	money	NOUN
taxlaw-2811	353	25	options	option	NOUN
taxlaw-2811	353	26	)	)	PUNCT
taxlaw-2811	353	27	are	be	AUX
taxlaw-2811	353	28	caught	catch	VERB
taxlaw-2811	353	29	by	by	ADP
taxlaw-2811	353	30	the	the	DET
taxlaw-2811	353	31	section	section	NOUN
taxlaw-2811	353	32	.	.	PUNCT
taxlaw-2811	354	1	under	under	ADP
taxlaw-2811	354	2	§	§	PROPN
taxlaw-2811	354	3	409a(a)(1)(a	409a(a)(1)(a	PROPN
taxlaw-2811	354	4	)	)	PUNCT
taxlaw-2811	354	5	,	,	PUNCT
taxlaw-2811	354	6	the	the	DET
taxlaw-2811	354	7	“	"	PUNCT
taxlaw-2811	354	8	compensation	compensation	NOUN
taxlaw-2811	354	9	deferred	defer	VERB
taxlaw-2811	354	10	under	under	ADP
taxlaw-2811	354	11	the	the	DET
taxlaw-2811	354	12	plan	plan	NOUN
taxlaw-2811	354	13	”	"	PUNCT
taxlaw-2811	354	14	must	must	AUX
taxlaw-2811	354	15	be	be	AUX
taxlaw-2811	354	16	included	include	VERB
taxlaw-2811	354	17	in	in	ADP
taxlaw-2811	354	18	the	the	DET
taxlaw-2811	354	19	employee	employee	NOUN
taxlaw-2811	354	20	’s	’s	PART
taxlaw-2811	354	21	gross	gross	ADJ
taxlaw-2811	354	22	income	income	NOUN
taxlaw-2811	354	23	“	"	PUNCT
taxlaw-2811	354	24	for	for	ADP
taxlaw-2811	354	25	the	the	DET
taxlaw-2811	354	26	taxable	taxable	ADJ
taxlaw-2811	354	27	year	year	NOUN
taxlaw-2811	354	28	to	to	ADP
taxlaw-2811	354	29	the	the	DET
taxlaw-2811	354	30	extent	extent	NOUN
taxlaw-2811	354	31	not	not	PART
taxlaw-2811	354	32	subject	subject	ADJ
taxlaw-2811	354	33	to	to	ADP
taxlaw-2811	354	34	a	a	DET
taxlaw-2811	354	35	substantial	substantial	ADJ
taxlaw-2811	354	36	risk	risk	NOUN
taxlaw-2811	354	37	of	of	ADP
taxlaw-2811	354	38	forfeiture	forfeiture	NOUN
taxlaw-2811	354	39	and	and	CCONJ
taxlaw-2811	354	40	not	not	PART
taxlaw-2811	354	41	previously	previously	ADV
taxlaw-2811	354	42	included	include	VERB
taxlaw-2811	354	43	in	in	ADP
taxlaw-2811	354	44	gross	gross	ADJ
taxlaw-2811	354	45	income	income	NOUN
taxlaw-2811	354	46	.	.	PUNCT
taxlaw-2811	354	47	”	"	PUNCT
taxlaw-2811	355	1	55	55	NUM
taxlaw-2811	355	2	in	in	ADP
taxlaw-2811	355	3	addition	addition	NOUN
taxlaw-2811	355	4	to	to	ADP
taxlaw-2811	355	5	the	the	DET
taxlaw-2811	355	6	income	income	NOUN
taxlaw-2811	355	7	inclusion	inclusion	NOUN
taxlaw-2811	355	8	,	,	PUNCT
taxlaw-2811	355	9	§	§	PROPN
taxlaw-2811	355	10	409a(a)(1)(b	409a(a)(1)(b	PROPN
taxlaw-2811	355	11	)	)	PUNCT
taxlaw-2811	355	12	provides	provide	VERB
taxlaw-2811	355	13	that	that	SCONJ
taxlaw-2811	355	14	the	the	DET
taxlaw-2811	355	15	tax	tax	NOUN
taxlaw-2811	355	16	payable	payable	ADJ
taxlaw-2811	355	17	on	on	ADP
taxlaw-2811	355	18	such	such	ADJ
taxlaw-2811	355	19	income	income	NOUN
taxlaw-2811	355	20	is	be	AUX
taxlaw-2811	355	21	increased	increase	VERB
taxlaw-2811	355	22	by	by	ADP
taxlaw-2811	355	23	“	"	PUNCT
taxlaw-2811	355	24	premium	premium	ADJ
taxlaw-2811	355	25	interest	interest	NOUN
taxlaw-2811	355	26	tax	tax	NOUN
taxlaw-2811	355	27	”	"	PUNCT
taxlaw-2811	355	28	56	56	NUM
taxlaw-2811	355	29	plus	plus	CCONJ
taxlaw-2811	355	30	an	an	DET
taxlaw-2811	355	31	“	"	PUNCT
taxlaw-2811	355	32	additional	additional	ADJ
taxlaw-2811	355	33	tax	tax	NOUN
taxlaw-2811	355	34	”	"	PUNCT
taxlaw-2811	355	35	(	(	PUNCT
taxlaw-2811	355	36	commonly	commonly	ADV
taxlaw-2811	355	37	referred	refer	VERB
taxlaw-2811	355	38	to	to	ADP
taxlaw-2811	355	39	as	as	ADP
taxlaw-2811	355	40	a	a	DET
taxlaw-2811	355	41	penalty	penalty	NOUN
taxlaw-2811	355	42	tax	tax	NOUN
taxlaw-2811	355	43	)	)	PUNCT
taxlaw-2811	355	44	equal	equal	ADJ
taxlaw-2811	355	45	to	to	ADP
taxlaw-2811	355	46	twenty	twenty	NUM
taxlaw-2811	355	47	percent	percent	NOUN
taxlaw-2811	355	48	of	of	ADP
taxlaw-2811	355	49	the	the	DET
taxlaw-2811	355	50	compensation	compensation	NOUN
taxlaw-2811	355	51	required	require	VERB
taxlaw-2811	355	52	to	to	PART
taxlaw-2811	355	53	be	be	AUX
taxlaw-2811	355	54	included	include	VERB
taxlaw-2811	355	55	in	in	ADP
taxlaw-2811	355	56	gross	gross	ADJ
taxlaw-2811	355	57	income	income	NOUN
taxlaw-2811	355	58	.	.	PUNCT
taxlaw-2811	356	1	57	57	NUM
taxlaw-2811	356	2	generally	generally	ADV
taxlaw-2811	356	3	speaking	speak	VERB
taxlaw-2811	356	4	,	,	PUNCT
taxlaw-2811	356	5	a	a	DET
taxlaw-2811	356	6	taxpayer	taxpayer	NOUN
taxlaw-2811	356	7	must	must	AUX
taxlaw-2811	356	8	include	include	VERB
taxlaw-2811	356	9	in	in	ADP
taxlaw-2811	356	10	income	income	NOUN
taxlaw-2811	356	11	an	an	DET
taxlaw-2811	356	12	amount	amount	NOUN
taxlaw-2811	356	13	attributable	attributable	ADJ
taxlaw-2811	356	14	54	54	NUM
taxlaw-2811	356	15	see	see	NOUN
taxlaw-2811	356	16	supra	supra	PROPN
taxlaw-2811	356	17	note	note	PROPN
taxlaw-2811	356	18	4	4	NUM
taxlaw-2811	356	19	(	(	PUNCT
taxlaw-2811	356	20	discussing	discuss	VERB
taxlaw-2811	356	21	the	the	DET
taxlaw-2811	356	22	difference	difference	NOUN
taxlaw-2811	356	23	between	between	ADP
taxlaw-2811	356	24	in	in	ADP
taxlaw-2811	356	25	-	-	PUNCT
taxlaw-2811	356	26	the	the	DET
taxlaw-2811	356	27	-	-	PUNCT
taxlaw-2811	356	28	money	money	NOUN
taxlaw-2811	356	29	and	and	CCONJ
taxlaw-2811	356	30	not	not	PART
taxlaw-2811	356	31	-	-	PUNCT
taxlaw-2811	356	32	in	in	ADP
taxlaw-2811	356	33	-	-	PUNCT
taxlaw-2811	356	34	the	the	DET
taxlaw-2811	356	35	-	-	PUNCT
taxlaw-2811	356	36	money	money	NOUN
taxlaw-2811	356	37	options	option	NOUN
taxlaw-2811	356	38	)	)	PUNCT
taxlaw-2811	356	39	.	.	PUNCT
taxlaw-2811	357	1	55	55	NUM
taxlaw-2811	357	2	i.r.c	i.r.c	NOUN
taxlaw-2811	357	3	.	.	PUNCT
taxlaw-2811	358	1	§	§	PROPN
taxlaw-2811	358	2	409(a)(1)(a	409(a)(1)(a	NUM
taxlaw-2811	358	3	)	)	PUNCT
taxlaw-2811	358	4	(	(	PUNCT
taxlaw-2811	358	5	2006	2006	NUM
taxlaw-2811	358	6	)	)	PUNCT
taxlaw-2811	358	7	.	.	PUNCT
taxlaw-2811	359	1	56	56	NUM
taxlaw-2811	359	2	in	in	ADP
taxlaw-2811	359	3	-	-	PUNCT
taxlaw-2811	359	4	the	the	DET
taxlaw-2811	359	5	-	-	PUNCT
taxlaw-2811	359	6	money	money	NOUN
taxlaw-2811	359	7	options	option	NOUN
taxlaw-2811	359	8	will	will	AUX
taxlaw-2811	359	9	not	not	PART
taxlaw-2811	359	10	be	be	AUX
taxlaw-2811	359	11	subject	subject	ADJ
taxlaw-2811	359	12	to	to	ADP
taxlaw-2811	359	13	premium	premium	ADJ
taxlaw-2811	359	14	interest	interest	NOUN
taxlaw-2811	359	15	tax	tax	NOUN
taxlaw-2811	359	16	.	.	PUNCT
taxlaw-2811	360	1	premium	premium	NOUN
taxlaw-2811	360	2	interest	interest	NOUN
taxlaw-2811	360	3	tax	tax	NOUN
taxlaw-2811	360	4	is	be	AUX
taxlaw-2811	360	5	computed	compute	VERB
taxlaw-2811	360	6	only	only	ADV
taxlaw-2811	360	7	for	for	ADP
taxlaw-2811	360	8	the	the	DET
taxlaw-2811	360	9	period	period	NOUN
taxlaw-2811	360	10	from	from	ADP
taxlaw-2811	360	11	the	the	DET
taxlaw-2811	360	12	time	time	NOUN
taxlaw-2811	360	13	of	of	ADP
taxlaw-2811	360	14	vesting	vest	VERB
taxlaw-2811	360	15	to	to	ADP
taxlaw-2811	360	16	the	the	DET
taxlaw-2811	360	17	time	time	NOUN
taxlaw-2811	360	18	that	that	PRON
taxlaw-2811	360	19	§	§	PROPN
taxlaw-2811	360	20	409a	409a	PROPN
taxlaw-2811	360	21	is	be	AUX
taxlaw-2811	360	22	breached	breach	VERB
taxlaw-2811	360	23	.	.	PUNCT
taxlaw-2811	361	1	see	see	VERB
taxlaw-2811	361	2	i.r.c	i.r.c	NOUN
taxlaw-2811	361	3	.	.	PUNCT
taxlaw-2811	362	1	§	§	PROPN
taxlaw-2811	362	2	409a(a)(1)(b)(ii	409a(a)(1)(b)(ii	NUM
taxlaw-2811	362	3	)	)	PUNCT
taxlaw-2811	362	4	(	(	PUNCT
taxlaw-2811	362	5	2006	2006	NUM
taxlaw-2811	362	6	)	)	PUNCT
taxlaw-2811	362	7	.	.	PUNCT
taxlaw-2811	363	1	since	since	SCONJ
taxlaw-2811	363	2	in	in	ADP
taxlaw-2811	363	3	-	-	PUNCT
taxlaw-2811	363	4	the	the	DET
taxlaw-2811	363	5	-	-	PUNCT
taxlaw-2811	363	6	money	money	NOUN
taxlaw-2811	363	7	options	option	NOUN
taxlaw-2811	363	8	breach	breach	VERB
taxlaw-2811	363	9	§	§	PROPN
taxlaw-2811	363	10	409a	409a	PROPN
taxlaw-2811	363	11	when	when	SCONJ
taxlaw-2811	363	12	granted	grant	VERB
taxlaw-2811	363	13	(	(	PUNCT
taxlaw-2811	363	14	i.e.	i.e.	X
taxlaw-2811	363	15	,	,	PUNCT
taxlaw-2811	363	16	at	at	ADP
taxlaw-2811	363	17	the	the	DET
taxlaw-2811	363	18	time	time	NOUN
taxlaw-2811	363	19	of	of	ADP
taxlaw-2811	363	20	vesting	vest	VERB
taxlaw-2811	363	21	,	,	PUNCT
taxlaw-2811	363	22	if	if	SCONJ
taxlaw-2811	363	23	the	the	DET
taxlaw-2811	363	24	options	option	NOUN
taxlaw-2811	363	25	are	be	AUX
taxlaw-2811	363	26	vested	vest	VERB
taxlaw-2811	363	27	at	at	ADP
taxlaw-2811	363	28	the	the	DET
taxlaw-2811	363	29	time	time	NOUN
taxlaw-2811	363	30	granted	grant	VERB
taxlaw-2811	363	31	,	,	PUNCT
taxlaw-2811	363	32	or	or	CCONJ
taxlaw-2811	363	33	otherwise	otherwise	ADV
taxlaw-2811	363	34	prior	prior	ADV
taxlaw-2811	363	35	to	to	ADP
taxlaw-2811	363	36	vesting	vest	VERB
taxlaw-2811	363	37	)	)	PUNCT
taxlaw-2811	363	38	,	,	PUNCT
taxlaw-2811	363	39	there	there	PRON
taxlaw-2811	363	40	is	be	VERB
taxlaw-2811	363	41	no	no	DET
taxlaw-2811	363	42	period	period	NOUN
taxlaw-2811	363	43	during	during	ADP
taxlaw-2811	363	44	which	which	PRON
taxlaw-2811	363	45	premium	premium	NOUN
taxlaw-2811	363	46	interest	interest	NOUN
taxlaw-2811	363	47	tax	tax	NOUN
taxlaw-2811	363	48	is	be	AUX
taxlaw-2811	363	49	computed	compute	VERB
taxlaw-2811	363	50	.	.	PUNCT
taxlaw-2811	364	1	57	57	NUM
taxlaw-2811	364	2	i.r.c	i.r.c	NOUN
taxlaw-2811	364	3	.	.	PUNCT
taxlaw-2811	365	1	§	§	PROPN
taxlaw-2811	365	2	6662(a	6662(a	NOUN
taxlaw-2811	365	3	)	)	PUNCT
taxlaw-2811	365	4	(	(	PUNCT
taxlaw-2811	365	5	west	west	NOUN
taxlaw-2811	365	6	2011	2011	NUM
taxlaw-2811	365	7	)	)	PUNCT
taxlaw-2811	365	8	.	.	PUNCT
taxlaw-2811	366	1	156	156	NUM
taxlaw-2811	366	2	columbia	columbia	PROPN
taxlaw-2811	366	3	journal	journal	PROPN
taxlaw-2811	366	4	of	of	ADP
taxlaw-2811	366	5	tax	tax	NOUN
taxlaw-2811	366	6	law	law	NOUN
taxlaw-2811	366	7	[	[	X
taxlaw-2811	366	8	vol.3:144	vol.3:144	PROPN
taxlaw-2811	366	9	to	to	ADP
taxlaw-2811	366	10	a	a	DET
taxlaw-2811	366	11	grant	grant	NOUN
taxlaw-2811	366	12	of	of	ADP
taxlaw-2811	366	13	in	in	ADP
taxlaw-2811	366	14	-	-	PUNCT
taxlaw-2811	366	15	the	the	DET
taxlaw-2811	366	16	-	-	PUNCT
taxlaw-2811	366	17	money	money	NOUN
taxlaw-2811	366	18	stock	stock	NOUN
taxlaw-2811	366	19	options	option	NOUN
taxlaw-2811	366	20	in	in	ADP
taxlaw-2811	366	21	the	the	DET
taxlaw-2811	366	22	year	year	NOUN
taxlaw-2811	366	23	that	that	SCONJ
taxlaw-2811	366	24	the	the	DET
taxlaw-2811	366	25	options	option	NOUN
taxlaw-2811	366	26	vest	vest	NOUN
taxlaw-2811	366	27	and	and	CCONJ
taxlaw-2811	366	28	in	in	ADP
taxlaw-2811	366	29	every	every	DET
taxlaw-2811	366	30	subsequent	subsequent	ADJ
taxlaw-2811	366	31	year	year	NOUN
taxlaw-2811	366	32	up	up	ADP
taxlaw-2811	366	33	to	to	ADP
taxlaw-2811	366	34	and	and	CCONJ
taxlaw-2811	366	35	including	include	VERB
taxlaw-2811	366	36	the	the	DET
taxlaw-2811	366	37	year	year	NOUN
taxlaw-2811	366	38	of	of	ADP
taxlaw-2811	366	39	exercise	exercise	NOUN
taxlaw-2811	366	40	(	(	PUNCT
taxlaw-2811	366	41	to	to	ADP
taxlaw-2811	366	42	the	the	DET
taxlaw-2811	366	43	extent	extent	NOUN
taxlaw-2811	366	44	not	not	PART
taxlaw-2811	366	45	included	include	VERB
taxlaw-2811	366	46	in	in	ADP
taxlaw-2811	366	47	income	income	NOUN
taxlaw-2811	366	48	in	in	ADP
taxlaw-2811	366	49	a	a	DET
taxlaw-2811	366	50	previous	previous	ADJ
taxlaw-2811	366	51	year	year	NOUN
taxlaw-2811	366	52	)	)	PUNCT
taxlaw-2811	366	53	.	.	PUNCT
taxlaw-2811	367	1	neither	neither	CCONJ
taxlaw-2811	367	2	§	§	PROPN
taxlaw-2811	367	3	409a	409a	PROPN
taxlaw-2811	367	4	nor	nor	CCONJ
taxlaw-2811	367	5	the	the	DET
taxlaw-2811	367	6	final	final	ADJ
taxlaw-2811	367	7	regulations	regulation	NOUN
taxlaw-2811	367	8	issued	issue	VERB
taxlaw-2811	367	9	to	to	ADP
taxlaw-2811	367	10	date	date	NOUN
taxlaw-2811	367	11	under	under	ADP
taxlaw-2811	367	12	the	the	DET
taxlaw-2811	367	13	statute	statute	NOUN
taxlaw-2811	367	14	specify	specify	VERB
taxlaw-2811	367	15	the	the	DET
taxlaw-2811	367	16	amount	amount	NOUN
taxlaw-2811	367	17	included	include	VERB
taxlaw-2811	367	18	in	in	ADP
taxlaw-2811	367	19	income	income	NOUN
taxlaw-2811	367	20	(	(	PUNCT
taxlaw-2811	367	21	and	and	CCONJ
taxlaw-2811	367	22	the	the	DET
taxlaw-2811	367	23	basis	basis	NOUN
taxlaw-2811	367	24	for	for	ADP
taxlaw-2811	367	25	the	the	DET
taxlaw-2811	367	26	additional	additional	ADJ
taxlaw-2811	367	27	tax	tax	NOUN
taxlaw-2811	367	28	)	)	PUNCT
taxlaw-2811	367	29	.	.	PUNCT
taxlaw-2811	368	1	however	however	ADV
taxlaw-2811	368	2	,	,	PUNCT
taxlaw-2811	368	3	the	the	DET
taxlaw-2811	368	4	proposed	propose	VERB
taxlaw-2811	368	5	regulations	regulation	NOUN
taxlaw-2811	368	6	indicate	indicate	VERB
taxlaw-2811	368	7	that	that	SCONJ
taxlaw-2811	368	8	the	the	DET
taxlaw-2811	368	9	amount	amount	NOUN
taxlaw-2811	368	10	to	to	PART
taxlaw-2811	368	11	be	be	AUX
taxlaw-2811	368	12	included	include	VERB
taxlaw-2811	368	13	is	be	AUX
taxlaw-2811	368	14	the	the	DET
taxlaw-2811	368	15	intrinsic	intrinsic	ADJ
taxlaw-2811	368	16	value	value	NOUN
taxlaw-2811	368	17	of	of	ADP
taxlaw-2811	368	18	the	the	DET
taxlaw-2811	368	19	option	option	NOUN
taxlaw-2811	368	20	on	on	ADP
taxlaw-2811	368	21	the	the	DET
taxlaw-2811	368	22	last	last	ADJ
taxlaw-2811	368	23	day	day	NOUN
taxlaw-2811	368	24	of	of	ADP
taxlaw-2811	368	25	the	the	DET
taxlaw-2811	368	26	employee	employee	NOUN
taxlaw-2811	368	27	’s	’s	PART
taxlaw-2811	368	28	taxation	taxation	NOUN
taxlaw-2811	368	29	year	year	NOUN
taxlaw-2811	368	30	in	in	ADP
taxlaw-2811	368	31	which	which	PRON
taxlaw-2811	368	32	the	the	DET
taxlaw-2811	368	33	option	option	NOUN
taxlaw-2811	368	34	vests	vest	NOUN
taxlaw-2811	368	35	and	and	CCONJ
taxlaw-2811	368	36	any	any	DET
taxlaw-2811	368	37	subsequent	subsequent	ADJ
taxlaw-2811	368	38	year	year	NOUN
taxlaw-2811	368	39	in	in	ADP
taxlaw-2811	368	40	which	which	PRON
taxlaw-2811	368	41	a	a	DET
taxlaw-2811	368	42	vested	vested	ADJ
taxlaw-2811	368	43	option	option	NOUN
taxlaw-2811	368	44	remains	remain	VERB
taxlaw-2811	368	45	unexercised	unexercised	ADJ
taxlaw-2811	368	46	,	,	PUNCT
taxlaw-2811	368	47	and	and	CCONJ
taxlaw-2811	368	48	,	,	PUNCT
taxlaw-2811	368	49	in	in	ADP
taxlaw-2811	368	50	the	the	DET
taxlaw-2811	368	51	year	year	NOUN
taxlaw-2811	368	52	of	of	ADP
taxlaw-2811	368	53	exercise	exercise	NOUN
taxlaw-2811	368	54	,	,	PUNCT
taxlaw-2811	368	55	the	the	DET
taxlaw-2811	368	56	actual	actual	ADJ
taxlaw-2811	368	57	value	value	NOUN
taxlaw-2811	368	58	on	on	ADP
taxlaw-2811	368	59	the	the	DET
taxlaw-2811	368	60	exercise	exercise	NOUN
taxlaw-2811	368	61	date	date	NOUN
taxlaw-2811	368	62	.	.	PUNCT
taxlaw-2811	369	1	58	58	NUM
taxlaw-2811	370	1	the	the	DET
taxlaw-2811	370	2	income	income	NOUN
taxlaw-2811	370	3	inclusion	inclusion	NOUN
taxlaw-2811	370	4	and	and	CCONJ
taxlaw-2811	370	5	penalty	penalty	NOUN
taxlaw-2811	370	6	tax	tax	NOUN
taxlaw-2811	370	7	apply	apply	VERB
taxlaw-2811	370	8	regardless	regardless	ADV
taxlaw-2811	370	9	of	of	ADP
taxlaw-2811	370	10	when	when	SCONJ
taxlaw-2811	370	11	(	(	PUNCT
taxlaw-2811	370	12	or	or	CCONJ
taxlaw-2811	370	13	if	if	SCONJ
taxlaw-2811	370	14	)	)	PUNCT
taxlaw-2811	370	15	the	the	DET
taxlaw-2811	370	16	options	option	NOUN
taxlaw-2811	370	17	are	be	AUX
taxlaw-2811	370	18	ultimately	ultimately	ADV
taxlaw-2811	370	19	exercised	exercise	VERB
taxlaw-2811	370	20	.	.	PUNCT
taxlaw-2811	371	1	59	59	NUM
taxlaw-2811	371	2	in	in	ADP
taxlaw-2811	371	3	effect	effect	NOUN
taxlaw-2811	371	4	,	,	PUNCT
taxlaw-2811	371	5	§	§	PROPN
taxlaw-2811	371	6	409a	409a	PROPN
taxlaw-2811	371	7	provides	provide	VERB
taxlaw-2811	371	8	for	for	ADP
taxlaw-2811	371	9	income	income	NOUN
taxlaw-2811	371	10	inclusion	inclusion	NOUN
taxlaw-2811	371	11	(	(	PUNCT
taxlaw-2811	371	12	and	and	CCONJ
taxlaw-2811	371	13	a	a	DET
taxlaw-2811	371	14	corresponding	corresponding	ADJ
taxlaw-2811	371	15	penalty	penalty	NOUN
taxlaw-2811	371	16	tax	tax	NOUN
taxlaw-2811	371	17	)	)	PUNCT
taxlaw-2811	371	18	in	in	ADP
taxlaw-2811	371	19	each	each	DET
taxlaw-2811	371	20	year	year	NOUN
taxlaw-2811	371	21	following	follow	VERB
taxlaw-2811	371	22	the	the	DET
taxlaw-2811	371	23	year	year	NOUN
taxlaw-2811	371	24	in	in	ADP
taxlaw-2811	371	25	which	which	PRON
taxlaw-2811	371	26	an	an	DET
taxlaw-2811	371	27	option	option	NOUN
taxlaw-2811	371	28	vests	vest	NOUN
taxlaw-2811	371	29	,	,	PUNCT
taxlaw-2811	371	30	and	and	CCONJ
taxlaw-2811	371	31	until	until	ADP
taxlaw-2811	371	32	and	and	CCONJ
taxlaw-2811	371	33	including	include	VERB
taxlaw-2811	371	34	the	the	DET
taxlaw-2811	371	35	year	year	NOUN
taxlaw-2811	371	36	of	of	ADP
taxlaw-2811	371	37	exercise	exercise	NOUN
taxlaw-2811	371	38	,	,	PUNCT
taxlaw-2811	371	39	depending	depend	VERB
taxlaw-2811	371	40	on	on	ADP
taxlaw-2811	371	41	the	the	DET
taxlaw-2811	371	42	value	value	NOUN
taxlaw-2811	371	43	of	of	ADP
taxlaw-2811	371	44	the	the	DET
taxlaw-2811	371	45	underlying	underlie	VERB
taxlaw-2811	371	46	shares	share	NOUN
taxlaw-2811	371	47	on	on	ADP
taxlaw-2811	371	48	december	december	PROPN
taxlaw-2811	371	49	31	31	NUM
taxlaw-2811	371	50	(	(	PUNCT
taxlaw-2811	371	51	or	or	CCONJ
taxlaw-2811	371	52	the	the	DET
taxlaw-2811	371	53	date	date	NOUN
taxlaw-2811	371	54	that	that	PRON
taxlaw-2811	371	55	the	the	DET
taxlaw-2811	371	56	options	option	NOUN
taxlaw-2811	371	57	are	be	AUX
taxlaw-2811	371	58	exercised	exercise	VERB
taxlaw-2811	371	59	in	in	ADP
taxlaw-2811	371	60	)	)	PUNCT
taxlaw-2811	371	61	of	of	ADP
taxlaw-2811	371	62	the	the	DET
taxlaw-2811	371	63	subsequent	subsequent	ADJ
taxlaw-2811	371	64	year	year	NOUN
taxlaw-2811	371	65	.	.	PUNCT
taxlaw-2811	372	1	60	60	NUM
taxlaw-2811	372	2	58	58	NUM
taxlaw-2811	372	3	see	see	NOUN
taxlaw-2811	372	4	prop	prop	NOUN
taxlaw-2811	372	5	.	.	PUNCT
taxlaw-2811	373	1	treas	treas	PROPN
taxlaw-2811	373	2	.	.	PUNCT
taxlaw-2811	374	1	reg	reg	PROPN
taxlaw-2811	374	2	.	.	PUNCT
taxlaw-2811	375	1	§	§	PROPN
taxlaw-2811	375	2	1.409a-4(b)(6	1.409a-4(b)(6	PROPN
taxlaw-2811	375	3	)	)	PUNCT
taxlaw-2811	375	4	,	,	PUNCT
taxlaw-2811	375	5	73	73	NUM
taxlaw-2811	375	6	fed	fed	PROPN
taxlaw-2811	375	7	.	.	PUNCT
taxlaw-2811	376	1	reg	reg	NOUN
taxlaw-2811	376	2	.	.	PUNCT
taxlaw-2811	377	1	74.380	74.380	NUM
taxlaw-2811	377	2	,	,	PUNCT
taxlaw-2811	377	3	74.399	74.399	NUM
taxlaw-2811	377	4	(	(	PUNCT
taxlaw-2811	377	5	dec	dec	PROPN
taxlaw-2811	377	6	.	.	PROPN
taxlaw-2811	377	7	5	5	NUM
taxlaw-2811	377	8	,	,	PUNCT
taxlaw-2811	377	9	2008	2008	NUM
taxlaw-2811	377	10	)	)	PUNCT
taxlaw-2811	377	11	.	.	PUNCT
taxlaw-2811	378	1	prior	prior	ADV
taxlaw-2811	378	2	to	to	ADP
taxlaw-2811	378	3	the	the	DET
taxlaw-2811	378	4	issuance	issuance	NOUN
taxlaw-2811	378	5	of	of	ADP
taxlaw-2811	378	6	the	the	DET
taxlaw-2811	378	7	proposed	propose	VERB
taxlaw-2811	378	8	regulation	regulation	NOUN
taxlaw-2811	378	9	,	,	PUNCT
taxlaw-2811	378	10	the	the	DET
taxlaw-2811	378	11	irs	irs	PROPN
taxlaw-2811	378	12	had	have	AUX
taxlaw-2811	378	13	issued	issue	VERB
taxlaw-2811	378	14	notice	notice	NOUN
taxlaw-2811	378	15	2005	2005	NUM
taxlaw-2811	378	16	-	-	SYM
taxlaw-2811	378	17	1	1	NUM
taxlaw-2811	378	18	setting	set	VERB
taxlaw-2811	378	19	forth	forth	ADP
taxlaw-2811	378	20	the	the	DET
taxlaw-2811	378	21	irs	irs	PROPN
taxlaw-2811	378	22	’s	’s	PART
taxlaw-2811	378	23	initial	initial	ADJ
taxlaw-2811	378	24	guidance	guidance	NOUN
taxlaw-2811	378	25	on	on	ADP
taxlaw-2811	378	26	the	the	DET
taxlaw-2811	378	27	provision	provision	NOUN
taxlaw-2811	378	28	.	.	PUNCT
taxlaw-2811	379	1	i.r.s	i.r.s	PROPN
taxlaw-2811	379	2	.	.	PUNCT
taxlaw-2811	380	1	notice	notice	VERB
taxlaw-2811	380	2	2005	2005	NUM
taxlaw-2811	380	3	-	-	SYM
taxlaw-2811	380	4	1	1	NUM
taxlaw-2811	380	5	,	,	PUNCT
taxlaw-2811	380	6	2005	2005	NUM
taxlaw-2811	380	7	-	-	SYM
taxlaw-2811	380	8	1	1	NUM
taxlaw-2811	380	9	c.b	c.b	PROPN
taxlaw-2811	380	10	.	.	PROPN
taxlaw-2811	380	11	274	274	NUM
taxlaw-2811	380	12	.	.	PUNCT
taxlaw-2811	381	1	neither	neither	CCONJ
taxlaw-2811	381	2	that	that	DET
taxlaw-2811	381	3	notice	notice	NOUN
taxlaw-2811	381	4	nor	nor	CCONJ
taxlaw-2811	381	5	the	the	DET
taxlaw-2811	381	6	final	final	ADJ
taxlaw-2811	381	7	regulations	regulation	NOUN
taxlaw-2811	381	8	released	release	VERB
taxlaw-2811	381	9	on	on	ADP
taxlaw-2811	381	10	april	april	PROPN
taxlaw-2811	381	11	10	10	NUM
taxlaw-2811	381	12	,	,	PUNCT
taxlaw-2811	381	13	2007	2007	NUM
taxlaw-2811	381	14	(	(	PUNCT
taxlaw-2811	381	15	applicable	applicable	ADJ
taxlaw-2811	381	16	to	to	ADP
taxlaw-2811	381	17	taxation	taxation	NOUN
taxlaw-2811	381	18	years	year	NOUN
taxlaw-2811	381	19	beginning	begin	VERB
taxlaw-2811	381	20	after	after	ADP
taxlaw-2811	381	21	december	december	PROPN
taxlaw-2811	381	22	21	21	NUM
taxlaw-2811	381	23	,	,	PUNCT
taxlaw-2811	381	24	2008	2008	NUM
taxlaw-2811	381	25	)	)	PUNCT
taxlaw-2811	381	26	addressed	address	VERB
taxlaw-2811	381	27	the	the	DET
taxlaw-2811	381	28	calculation	calculation	NOUN
taxlaw-2811	381	29	of	of	ADP
taxlaw-2811	381	30	the	the	DET
taxlaw-2811	381	31	amount	amount	NOUN
taxlaw-2811	381	32	included	include	VERB
taxlaw-2811	381	33	in	in	ADP
taxlaw-2811	381	34	income	income	NOUN
taxlaw-2811	381	35	under	under	ADP
taxlaw-2811	381	36	§	§	PROPN
taxlaw-2811	381	37	409a	409a	PROPN
taxlaw-2811	381	38	.	.	PUNCT
taxlaw-2811	382	1	interim	interim	ADJ
taxlaw-2811	382	2	guidance	guidance	NOUN
taxlaw-2811	382	3	in	in	ADP
taxlaw-2811	382	4	notice	notice	NOUN
taxlaw-2811	382	5	2006	2006	NUM
taxlaw-2811	382	6	-	-	SYM
taxlaw-2811	382	7	100	100	NUM
taxlaw-2811	382	8	(	(	PUNCT
taxlaw-2811	382	9	applicable	applicable	ADJ
taxlaw-2811	382	10	to	to	ADP
taxlaw-2811	382	11	the	the	DET
taxlaw-2811	382	12	2005	2005	NUM
taxlaw-2811	382	13	and	and	CCONJ
taxlaw-2811	382	14	2006	2006	NUM
taxlaw-2811	382	15	taxation	taxation	NOUN
taxlaw-2811	382	16	years	year	NOUN
taxlaw-2811	382	17	)	)	PUNCT
taxlaw-2811	382	18	provided	provide	VERB
taxlaw-2811	382	19	that	that	SCONJ
taxlaw-2811	382	20	the	the	DET
taxlaw-2811	382	21	intrinsic	intrinsic	ADJ
taxlaw-2811	382	22	value	value	NOUN
taxlaw-2811	382	23	of	of	ADP
taxlaw-2811	382	24	a	a	DET
taxlaw-2811	382	25	vested	vested	ADJ
taxlaw-2811	382	26	stock	stock	NOUN
taxlaw-2811	382	27	option	option	NOUN
taxlaw-2811	382	28	on	on	ADP
taxlaw-2811	382	29	the	the	DET
taxlaw-2811	382	30	year	year	NOUN
taxlaw-2811	382	31	-	-	PUNCT
taxlaw-2811	382	32	end	end	NOUN
taxlaw-2811	382	33	of	of	ADP
taxlaw-2811	382	34	the	the	DET
taxlaw-2811	382	35	employee	employee	NOUN
taxlaw-2811	382	36	(	(	PUNCT
taxlaw-2811	382	37	i.e.	i.e.	X
taxlaw-2811	382	38	,	,	PUNCT
taxlaw-2811	382	39	december	december	PROPN
taxlaw-2811	382	40	31	31	NUM
taxlaw-2811	382	41	)	)	PUNCT
taxlaw-2811	382	42	is	be	AUX
taxlaw-2811	382	43	the	the	DET
taxlaw-2811	382	44	basis	basis	NOUN
taxlaw-2811	382	45	for	for	ADP
taxlaw-2811	382	46	the	the	DET
taxlaw-2811	382	47	income	income	NOUN
taxlaw-2811	382	48	inclusion	inclusion	NOUN
taxlaw-2811	382	49	,	,	PUNCT
taxlaw-2811	382	50	premium	premium	NOUN
taxlaw-2811	382	51	interest	interest	NOUN
taxlaw-2811	382	52	tax	tax	NOUN
taxlaw-2811	382	53	(	(	PUNCT
taxlaw-2811	382	54	if	if	SCONJ
taxlaw-2811	382	55	applicable	applicable	ADJ
taxlaw-2811	382	56	)	)	PUNCT
taxlaw-2811	382	57	and	and	CCONJ
taxlaw-2811	382	58	additional	additional	ADJ
taxlaw-2811	382	59	tax	tax	NOUN
taxlaw-2811	382	60	,	,	PUNCT
taxlaw-2811	382	61	assuming	assume	VERB
taxlaw-2811	382	62	that	that	SCONJ
taxlaw-2811	382	63	the	the	DET
taxlaw-2811	382	64	options	option	NOUN
taxlaw-2811	382	65	were	be	AUX
taxlaw-2811	382	66	not	not	PART
taxlaw-2811	382	67	modified	modify	VERB
taxlaw-2811	382	68	to	to	PART
taxlaw-2811	382	69	avoid	avoid	VERB
taxlaw-2811	382	70	the	the	DET
taxlaw-2811	382	71	application	application	NOUN
taxlaw-2811	382	72	of	of	ADP
taxlaw-2811	382	73	§	§	PROPN
taxlaw-2811	382	74	409a	409a	PROPN
taxlaw-2811	382	75	.	.	PUNCT
taxlaw-2811	383	1	i.r.s	i.r.s	PROPN
taxlaw-2811	383	2	.	.	PUNCT
taxlaw-2811	384	1	notice	notice	VERB
taxlaw-2811	384	2	2006	2006	NUM
taxlaw-2811	384	3	-	-	SYM
taxlaw-2811	384	4	100	100	NUM
taxlaw-2811	384	5	,	,	PUNCT
taxlaw-2811	384	6	2006	2006	NUM
taxlaw-2811	384	7	-	-	SYM
taxlaw-2811	384	8	2	2	NUM
taxlaw-2811	384	9	c.b	c.b	PROPN
taxlaw-2811	384	10	.	.	PROPN
taxlaw-2811	384	11	1109	1109	NUM
taxlaw-2811	384	12	.	.	PUNCT
taxlaw-2811	385	1	the	the	DET
taxlaw-2811	385	2	preamble	preamble	NOUN
taxlaw-2811	385	3	to	to	ADP
taxlaw-2811	385	4	the	the	DET
taxlaw-2811	385	5	proposed	propose	VERB
taxlaw-2811	385	6	regulation	regulation	NOUN
taxlaw-2811	385	7	states	state	NOUN
taxlaw-2811	385	8	in	in	ADP
taxlaw-2811	385	9	part	part	NOUN
taxlaw-2811	385	10	:	:	PUNCT
taxlaw-2811	385	11	“	"	PUNCT
taxlaw-2811	385	12	the	the	DET
taxlaw-2811	385	13	treasury	treasury	PROPN
taxlaw-2811	385	14	department	department	PROPN
taxlaw-2811	385	15	and	and	CCONJ
taxlaw-2811	385	16	the	the	DET
taxlaw-2811	385	17	irs	irs	PROPN
taxlaw-2811	385	18	recognize	recognize	VERB
taxlaw-2811	385	19	that	that	SCONJ
taxlaw-2811	385	20	the	the	DET
taxlaw-2811	385	21	spread	spread	NOUN
taxlaw-2811	385	22	[	[	X
taxlaw-2811	385	23	i.e.	i.e.	X
taxlaw-2811	385	24	,	,	PUNCT
taxlaw-2811	385	25	intrinsic	intrinsic	ADJ
taxlaw-2811	385	26	value	value	NOUN
taxlaw-2811	385	27	]	]	PUNCT
taxlaw-2811	385	28	generally	generally	ADV
taxlaw-2811	385	29	is	be	AUX
taxlaw-2811	385	30	less	less	ADJ
taxlaw-2811	385	31	than	than	ADP
taxlaw-2811	385	32	the	the	DET
taxlaw-2811	385	33	fair	fair	ADJ
taxlaw-2811	385	34	market	market	NOUN
taxlaw-2811	385	35	value	value	NOUN
taxlaw-2811	385	36	of	of	ADP
taxlaw-2811	385	37	the	the	DET
taxlaw-2811	385	38	stock	stock	NOUN
taxlaw-2811	385	39	right	right	NOUN
taxlaw-2811	385	40	,	,	PUNCT
taxlaw-2811	385	41	which	which	PRON
taxlaw-2811	385	42	is	be	AUX
taxlaw-2811	385	43	used	use	VERB
taxlaw-2811	385	44	for	for	ADP
taxlaw-2811	385	45	purposes	purpose	NOUN
taxlaw-2811	385	46	of	of	ADP
taxlaw-2811	385	47	determining	determine	VERB
taxlaw-2811	385	48	the	the	DET
taxlaw-2811	385	49	amount	amount	NOUN
taxlaw-2811	385	50	taxable	taxable	ADJ
taxlaw-2811	385	51	under	under	ADP
taxlaw-2811	385	52	other	other	ADJ
taxlaw-2811	385	53	code	code	NOUN
taxlaw-2811	385	54	provisions	provision	NOUN
taxlaw-2811	385	55	.	.	PUNCT
taxlaw-2811	385	56	.	.	PUNCT
taxlaw-2811	385	57	.	.	PUNCT
taxlaw-2811	385	58	.	.	PUNCT
taxlaw-2811	386	1	however	however	ADV
taxlaw-2811	386	2	,	,	PUNCT
taxlaw-2811	386	3	because	because	SCONJ
taxlaw-2811	386	4	these	these	DET
taxlaw-2811	386	5	types	type	NOUN
taxlaw-2811	386	6	of	of	ADP
taxlaw-2811	386	7	stock	stock	NOUN
taxlaw-2811	386	8	rights	right	NOUN
taxlaw-2811	386	9	typically	typically	ADV
taxlaw-2811	386	10	will	will	AUX
taxlaw-2811	386	11	fail	fail	VERB
taxlaw-2811	386	12	to	to	PART
taxlaw-2811	386	13	comply	comply	VERB
taxlaw-2811	386	14	with	with	ADP
taxlaw-2811	386	15	section	section	NOUN
taxlaw-2811	386	16	409a(a	409a(a	PROPN
taxlaw-2811	386	17	)	)	PUNCT
taxlaw-2811	386	18	in	in	ADP
taxlaw-2811	386	19	multiple	multiple	ADJ
taxlaw-2811	386	20	years	year	NOUN
taxlaw-2811	386	21	,	,	PUNCT
taxlaw-2811	386	22	a	a	DET
taxlaw-2811	386	23	taxpayer	taxpayer	NOUN
taxlaw-2811	386	24	who	who	PRON
taxlaw-2811	386	25	holds	hold	VERB
taxlaw-2811	386	26	such	such	DET
taxlaw-2811	386	27	a	a	DET
taxlaw-2811	386	28	stock	stock	NOUN
taxlaw-2811	386	29	right	right	NOUN
taxlaw-2811	386	30	generally	generally	ADV
taxlaw-2811	386	31	will	will	AUX
taxlaw-2811	386	32	be	be	AUX
taxlaw-2811	386	33	required	require	VERB
taxlaw-2811	386	34	to	to	PART
taxlaw-2811	386	35	include	include	VERB
taxlaw-2811	386	36	amounts	amount	NOUN
taxlaw-2811	386	37	in	in	ADP
taxlaw-2811	386	38	income	income	NOUN
taxlaw-2811	386	39	under	under	ADP
taxlaw-2811	386	40	section	section	NOUN
taxlaw-2811	386	41	409a	409a	NOUN
taxlaw-2811	386	42	in	in	ADP
taxlaw-2811	386	43	more	more	ADJ
taxlaw-2811	386	44	than	than	ADP
taxlaw-2811	386	45	one	one	NUM
taxlaw-2811	386	46	taxable	taxable	ADJ
taxlaw-2811	386	47	year	year	NOUN
taxlaw-2811	386	48	.	.	PUNCT
taxlaw-2811	387	1	therefore	therefore	ADV
taxlaw-2811	387	2	,	,	PUNCT
taxlaw-2811	387	3	the	the	DET
taxlaw-2811	387	4	treasury	treasury	PROPN
taxlaw-2811	387	5	department	department	PROPN
taxlaw-2811	387	6	and	and	CCONJ
taxlaw-2811	387	7	the	the	DET
taxlaw-2811	387	8	irs	irs	PROPN
taxlaw-2811	387	9	believe	believe	VERB
taxlaw-2811	387	10	that	that	SCONJ
taxlaw-2811	387	11	it	it	PRON
taxlaw-2811	387	12	is	be	AUX
taxlaw-2811	387	13	more	more	ADV
taxlaw-2811	387	14	appropriate	appropriate	ADJ
taxlaw-2811	387	15	to	to	PART
taxlaw-2811	387	16	use	use	VERB
taxlaw-2811	387	17	the	the	DET
taxlaw-2811	387	18	spread	spread	NOUN
taxlaw-2811	387	19	for	for	ADP
taxlaw-2811	387	20	purposes	purpose	NOUN
taxlaw-2811	387	21	of	of	ADP
taxlaw-2811	387	22	applying	apply	VERB
taxlaw-2811	387	23	section	section	NOUN
taxlaw-2811	387	24	409a(a	409a(a	PROPN
taxlaw-2811	387	25	)	)	PUNCT
taxlaw-2811	387	26	to	to	ADP
taxlaw-2811	387	27	stock	stock	NOUN
taxlaw-2811	387	28	rights	right	NOUN
taxlaw-2811	387	29	.	.	PUNCT
taxlaw-2811	387	30	”	"	PUNCT
taxlaw-2811	388	1	prop	prop	NOUN
taxlaw-2811	388	2	.	.	PUNCT
taxlaw-2811	389	1	treas	treas	PROPN
taxlaw-2811	389	2	.	.	PUNCT
taxlaw-2811	390	1	reg	reg	PROPN
taxlaw-2811	390	2	.	.	PUNCT
taxlaw-2811	391	1	§	§	PROPN
taxlaw-2811	391	2	1.409a-4(b)(6	1.409a-4(b)(6	PROPN
taxlaw-2811	391	3	)	)	PUNCT
taxlaw-2811	391	4	,	,	PUNCT
taxlaw-2811	391	5	73	73	NUM
taxlaw-2811	391	6	fed	fed	PROPN
taxlaw-2811	391	7	.	.	PUNCT
taxlaw-2811	392	1	reg	reg	NOUN
taxlaw-2811	392	2	.	.	PUNCT
taxlaw-2811	393	1	74.380	74.380	NUM
taxlaw-2811	393	2	,	,	PUNCT
taxlaw-2811	393	3	74.386	74.386	NUM
taxlaw-2811	393	4	(	(	PUNCT
taxlaw-2811	393	5	dec	dec	PROPN
taxlaw-2811	393	6	.	.	PROPN
taxlaw-2811	393	7	5	5	NUM
taxlaw-2811	393	8	,	,	PUNCT
taxlaw-2811	393	9	2008	2008	NUM
taxlaw-2811	393	10	)	)	PUNCT
taxlaw-2811	393	11	.	.	PUNCT
taxlaw-2811	394	1	59	59	NUM
taxlaw-2811	394	2	if	if	SCONJ
taxlaw-2811	394	3	the	the	DET
taxlaw-2811	394	4	options	option	NOUN
taxlaw-2811	394	5	expire	expire	VERB
taxlaw-2811	394	6	unexercised	unexercised	ADJ
taxlaw-2811	394	7	—	—	PUNCT
taxlaw-2811	394	8	in	in	ADP
taxlaw-2811	394	9	other	other	ADJ
taxlaw-2811	394	10	words	word	NOUN
taxlaw-2811	394	11	,	,	PUNCT
taxlaw-2811	394	12	the	the	DET
taxlaw-2811	394	13	employee	employee	NOUN
taxlaw-2811	394	14	’s	’	VERB
taxlaw-2811	394	15	right	right	NOUN
taxlaw-2811	394	16	to	to	ADP
taxlaw-2811	394	17	the	the	DET
taxlaw-2811	394	18	deferred	defer	VERB
taxlaw-2811	394	19	income	income	NOUN
taxlaw-2811	394	20	is	be	AUX
taxlaw-2811	394	21	permanently	permanently	ADV
taxlaw-2811	394	22	lost	lose	VERB
taxlaw-2811	394	23	—	—	PUNCT
taxlaw-2811	394	24	the	the	DET
taxlaw-2811	394	25	employee	employee	NOUN
taxlaw-2811	394	26	is	be	AUX
taxlaw-2811	394	27	entitled	entitle	VERB
taxlaw-2811	394	28	to	to	ADP
taxlaw-2811	394	29	a	a	DET
taxlaw-2811	394	30	deduction	deduction	NOUN
taxlaw-2811	394	31	at	at	ADP
taxlaw-2811	394	32	that	that	DET
taxlaw-2811	394	33	time	time	NOUN
taxlaw-2811	394	34	equal	equal	ADJ
taxlaw-2811	394	35	to	to	ADP
taxlaw-2811	394	36	the	the	DET
taxlaw-2811	394	37	amounts	amount	NOUN
taxlaw-2811	394	38	previously	previously	ADV
taxlaw-2811	394	39	included	include	VERB
taxlaw-2811	394	40	in	in	ADP
taxlaw-2811	394	41	income	income	NOUN
taxlaw-2811	394	42	under	under	ADP
taxlaw-2811	394	43	§	§	PROPN
taxlaw-2811	394	44	409a	409a	PROPN
taxlaw-2811	394	45	.	.	PUNCT
taxlaw-2811	395	1	however	however	ADV
taxlaw-2811	395	2	,	,	PUNCT
taxlaw-2811	395	3	there	there	PRON
taxlaw-2811	395	4	is	be	VERB
taxlaw-2811	395	5	no	no	DET
taxlaw-2811	395	6	deduction	deduction	NOUN
taxlaw-2811	395	7	for	for	ADP
taxlaw-2811	395	8	the	the	DET
taxlaw-2811	395	9	additional	additional	ADJ
taxlaw-2811	395	10	tax	tax	NOUN
taxlaw-2811	395	11	previously	previously	ADV
taxlaw-2811	395	12	assessed	assess	VERB
taxlaw-2811	395	13	.	.	PUNCT
taxlaw-2811	396	1	see	see	VERB
taxlaw-2811	396	2	2008	2008	NUM
taxlaw-2811	396	3	-	-	SYM
taxlaw-2811	396	4	51	51	NUM
taxlaw-2811	396	5	i.r.b	i.r.b	NOUN
taxlaw-2811	396	6	.	.	PUNCT
taxlaw-2811	397	1	1297	1297	NUM
taxlaw-2811	397	2	,	,	PUNCT
taxlaw-2811	397	3	1336	1336	NUM
taxlaw-2811	397	4	-	-	SYM
taxlaw-2811	397	5	37	37	NUM
taxlaw-2811	397	6	(	(	PUNCT
taxlaw-2811	397	7	dec	dec	PROPN
taxlaw-2811	397	8	.	.	PROPN
taxlaw-2811	397	9	22	22	NUM
taxlaw-2811	397	10	,	,	PUNCT
taxlaw-2811	397	11	2008	2008	NUM
taxlaw-2811	397	12	)	)	PUNCT
taxlaw-2811	397	13	.	.	PUNCT
taxlaw-2811	398	1	60	60	NUM
taxlaw-2811	398	2	consider	consider	VERB
taxlaw-2811	398	3	the	the	DET
taxlaw-2811	398	4	following	follow	VERB
taxlaw-2811	398	5	simple	simple	ADJ
taxlaw-2811	398	6	example	example	NOUN
taxlaw-2811	398	7	.	.	PUNCT
taxlaw-2811	399	1	suppose	suppose	VERB
taxlaw-2811	399	2	that	that	SCONJ
taxlaw-2811	399	3	on	on	ADP
taxlaw-2811	399	4	december	december	PROPN
taxlaw-2811	399	5	31	31	NUM
taxlaw-2811	399	6	,	,	PUNCT
taxlaw-2811	399	7	2009	2009	NUM
taxlaw-2811	399	8	,	,	PUNCT
taxlaw-2811	399	9	an	an	DET
taxlaw-2811	399	10	employee	employee	NOUN
taxlaw-2811	399	11	of	of	ADP
taxlaw-2811	399	12	xco	xco	PROPN
taxlaw-2811	399	13	receives	receive	VERB
taxlaw-2811	399	14	30,000	30,000	NUM
taxlaw-2811	399	15	employee	employee	NOUN
taxlaw-2811	399	16	stock	stock	NOUN
taxlaw-2811	399	17	options	option	NOUN
taxlaw-2811	399	18	at	at	ADP
taxlaw-2811	399	19	an	an	DET
taxlaw-2811	399	20	exercise	exercise	NOUN
taxlaw-2811	399	21	price	price	NOUN
taxlaw-2811	399	22	of	of	ADP
taxlaw-2811	399	23	$	$	SYM
taxlaw-2811	399	24	10	10	NUM
taxlaw-2811	399	25	per	per	ADP
taxlaw-2811	399	26	share	share	NOUN
taxlaw-2811	399	27	.	.	PUNCT
taxlaw-2811	400	1	the	the	DET
taxlaw-2811	400	2	options	option	NOUN
taxlaw-2811	400	3	have	have	VERB
taxlaw-2811	400	4	a	a	DET
taxlaw-2811	400	5	tenyear	tenyear	ADJ
taxlaw-2811	400	6	life	life	NOUN
taxlaw-2811	400	7	and	and	CCONJ
taxlaw-2811	400	8	one	one	NUM
taxlaw-2811	400	9	-	-	PUNCT
taxlaw-2811	400	10	third	third	NOUN
taxlaw-2811	400	11	of	of	ADP
taxlaw-2811	400	12	the	the	DET
taxlaw-2811	400	13	options	option	NOUN
taxlaw-2811	400	14	each	each	DET
taxlaw-2811	400	15	vest	vest	NOUN
taxlaw-2811	400	16	on	on	ADP
taxlaw-2811	400	17	december	december	PROPN
taxlaw-2811	400	18	31	31	NUM
taxlaw-2811	400	19	of	of	ADP
taxlaw-2811	400	20	2010	2010	NUM
taxlaw-2811	400	21	,	,	PUNCT
taxlaw-2811	400	22	2011	2011	NUM
taxlaw-2811	400	23	,	,	PUNCT
taxlaw-2811	400	24	and	and	CCONJ
taxlaw-2811	400	25	2012	2012	NUM
taxlaw-2811	400	26	.	.	PUNCT
taxlaw-2811	401	1	suppose	suppose	VERB
taxlaw-2811	401	2	that	that	SCONJ
taxlaw-2811	401	3	the	the	DET
taxlaw-2811	401	4	shares	share	NOUN
taxlaw-2811	401	5	have	have	VERB
taxlaw-2811	401	6	a	a	DET
taxlaw-2811	401	7	fair	fair	ADJ
taxlaw-2811	401	8	market	market	NOUN
taxlaw-2811	401	9	value	value	NOUN
taxlaw-2811	401	10	on	on	ADP
taxlaw-2811	401	11	december	december	PROPN
taxlaw-2811	401	12	31	31	NUM
taxlaw-2811	401	13	,	,	PUNCT
taxlaw-2811	401	14	2009	2009	NUM
taxlaw-2811	401	15	,	,	PUNCT
taxlaw-2811	401	16	of	of	ADP
taxlaw-2811	401	17	$	$	SYM
taxlaw-2811	401	18	12	12	NUM
taxlaw-2811	401	19	per	per	ADP
taxlaw-2811	401	20	share	share	NOUN
taxlaw-2811	401	21	(	(	PUNCT
taxlaw-2811	401	22	i.e.	i.e.	X
taxlaw-2811	401	23	,	,	PUNCT
taxlaw-2811	401	24	the	the	DET
taxlaw-2811	401	25	options	option	NOUN
taxlaw-2811	401	26	are	be	AUX
taxlaw-2811	401	27	granted	grant	VERB
taxlaw-2811	401	28	in	in	ADP
taxlaw-2811	401	29	-	-	PUNCT
taxlaw-2811	401	30	themoney	themoney	NOUN
taxlaw-2811	401	31	or	or	CCONJ
taxlaw-2811	401	32	,	,	PUNCT
taxlaw-2811	401	33	alternatively	alternatively	ADV
taxlaw-2811	401	34	,	,	PUNCT
taxlaw-2811	401	35	the	the	DET
taxlaw-2811	401	36	options	option	NOUN
taxlaw-2811	401	37	may	may	AUX
taxlaw-2811	401	38	be	be	AUX
taxlaw-2811	401	39	backdated	backdate	VERB
taxlaw-2811	401	40	to	to	ADP
taxlaw-2811	401	41	an	an	DET
taxlaw-2811	401	42	earlier	early	ADJ
taxlaw-2811	401	43	date	date	NOUN
taxlaw-2811	401	44	(	(	PUNCT
taxlaw-2811	401	45	such	such	ADJ
taxlaw-2811	401	46	as	as	ADP
taxlaw-2811	401	47	december	december	PROPN
taxlaw-2811	401	48	1	1	NUM
taxlaw-2811	401	49	,	,	PUNCT
taxlaw-2811	401	50	2009	2009	NUM
taxlaw-2811	401	51	)	)	PUNCT
taxlaw-2811	401	52	when	when	SCONJ
taxlaw-2811	401	53	the	the	DET
taxlaw-2811	401	54	fair	fair	ADJ
taxlaw-2811	401	55	market	market	NOUN
taxlaw-2811	401	56	value	value	NOUN
taxlaw-2811	401	57	of	of	ADP
taxlaw-2811	401	58	the	the	DET
taxlaw-2811	401	59	shares	share	NOUN
taxlaw-2811	401	60	was	be	AUX
taxlaw-2811	401	61	$	$	SYM
taxlaw-2811	401	62	10	10	NUM
taxlaw-2811	401	63	per	per	ADP
taxlaw-2811	401	64	share	share	NOUN
taxlaw-2811	401	65	)	)	PUNCT
taxlaw-2811	401	66	.	.	PUNCT
taxlaw-2811	402	1	because	because	SCONJ
taxlaw-2811	402	2	the	the	DET
taxlaw-2811	402	3	options	option	NOUN
taxlaw-2811	402	4	were	be	AUX
taxlaw-2811	402	5	in	in	ADP
taxlaw-2811	402	6	-	-	PUNCT
taxlaw-2811	402	7	the	the	DET
taxlaw-2811	402	8	-	-	PUNCT
taxlaw-2811	402	9	money	money	NOUN
taxlaw-2811	402	10	on	on	ADP
taxlaw-2811	402	11	december	december	PROPN
taxlaw-2811	402	12	31	31	NUM
taxlaw-2811	402	13	,	,	PUNCT
taxlaw-2811	402	14	2009	2009	NUM
taxlaw-2811	402	15	,	,	PUNCT
taxlaw-2811	402	16	the	the	DET
taxlaw-2811	402	17	actual	actual	ADJ
taxlaw-2811	402	18	grant	grant	NOUN
taxlaw-2811	402	19	date	date	NOUN
taxlaw-2811	402	20	,	,	PUNCT
taxlaw-2811	402	21	they	they	PRON
taxlaw-2811	402	22	would	would	AUX
taxlaw-2811	402	23	be	be	AUX
taxlaw-2811	402	24	subject	subject	ADJ
taxlaw-2811	402	25	to	to	ADP
taxlaw-2811	402	26	tax	tax	NOUN
taxlaw-2811	402	27	under	under	ADP
taxlaw-2811	402	28	§	§	PROPN
taxlaw-2811	402	29	409a	409a	PROPN
taxlaw-2811	402	30	.	.	PUNCT
taxlaw-2811	403	1	see	see	VERB
taxlaw-2811	403	2	i.r.c	i.r.c	NOUN
taxlaw-2811	403	3	.	.	PUNCT
taxlaw-2811	404	1	§	§	PROPN
taxlaw-2811	404	2	409a	409a	PROPN
taxlaw-2811	404	3	(	(	PUNCT
taxlaw-2811	404	4	2006	2006	NUM
taxlaw-2811	404	5	)	)	PUNCT
taxlaw-2811	404	6	.	.	PUNCT
taxlaw-2811	404	7	suppose	suppose	VERB
taxlaw-2811	404	8	that	that	SCONJ
taxlaw-2811	404	9	on	on	ADP
taxlaw-2811	404	10	december	december	PROPN
taxlaw-2811	404	11	31	31	NUM
taxlaw-2811	404	12	,	,	PUNCT
taxlaw-2811	404	13	2010	2010	NUM
taxlaw-2811	404	14	,	,	PUNCT
taxlaw-2811	404	15	the	the	DET
taxlaw-2811	404	16	xco	xco	PROPN
taxlaw-2811	404	17	shares	share	NOUN
taxlaw-2811	404	18	are	be	AUX
taxlaw-2811	404	19	trading	trade	VERB
taxlaw-2811	404	20	at	at	ADP
taxlaw-2811	404	21	$	$	SYM
taxlaw-2811	404	22	14	14	NUM
taxlaw-2811	404	23	per	per	ADP
taxlaw-2811	404	24	share	share	NOUN
taxlaw-2811	404	25	.	.	PUNCT
taxlaw-2811	405	1	on	on	ADP
taxlaw-2811	405	2	that	that	DET
taxlaw-2811	405	3	date	date	NOUN
taxlaw-2811	405	4	,	,	PUNCT
taxlaw-2811	405	5	10,000	10,000	NUM
taxlaw-2811	405	6	options	option	NOUN
taxlaw-2811	405	7	vest	vest	NOUN
taxlaw-2811	405	8	(	(	PUNCT
taxlaw-2811	405	9	i.e.	i.e.	X
taxlaw-2811	405	10	,	,	PUNCT
taxlaw-2811	405	11	are	be	AUX
taxlaw-2811	405	12	no	no	ADV
taxlaw-2811	405	13	longer	long	ADV
taxlaw-2811	405	14	subject	subject	ADJ
taxlaw-2811	405	15	to	to	ADP
taxlaw-2811	405	16	a	a	DET
taxlaw-2811	405	17	substantial	substantial	ADJ
taxlaw-2811	405	18	risk	risk	NOUN
taxlaw-2811	405	19	of	of	ADP
taxlaw-2811	405	20	forfeiture	forfeiture	NOUN
taxlaw-2811	405	21	)	)	PUNCT
taxlaw-2811	405	22	.	.	PUNCT
taxlaw-2811	406	1	because	because	SCONJ
taxlaw-2811	406	2	the	the	DET
taxlaw-2811	406	3	options	option	NOUN
taxlaw-2811	406	4	were	be	AUX
taxlaw-2811	406	5	in	in	ADP
taxlaw-2811	406	6	-	-	PUNCT
taxlaw-2811	406	7	the	the	DET
taxlaw-2811	406	8	-	-	PUNCT
taxlaw-2811	406	9	money	money	NOUN
taxlaw-2811	406	10	on	on	ADP
taxlaw-2811	406	11	december	december	PROPN
taxlaw-2811	406	12	31	31	NUM
taxlaw-2811	406	13	,	,	PUNCT
taxlaw-2811	406	14	2009	2009	NUM
taxlaw-2811	406	15	,	,	PUNCT
taxlaw-2811	406	16	they	they	PRON
taxlaw-2811	406	17	would	would	AUX
taxlaw-2811	406	18	be	be	AUX
taxlaw-2811	406	19	subject	subject	ADJ
taxlaw-2811	406	20	to	to	ADP
taxlaw-2811	406	21	tax	tax	NOUN
taxlaw-2811	406	22	under	under	ADP
taxlaw-2811	406	23	§	§	PROPN
taxlaw-2811	406	24	409a	409a	PROPN
taxlaw-2811	406	25	.	.	PUNCT
taxlaw-2811	407	1	see	see	VERB
taxlaw-2811	407	2	i	i	PRON
taxlaw-2811	407	3	d.	d.	PROPN
taxlaw-2811	407	4	consequently	consequently	ADV
taxlaw-2811	407	5	,	,	PUNCT
taxlaw-2811	407	6	the	the	DET
taxlaw-2811	407	7	employee	employee	NOUN
taxlaw-2811	407	8	must	must	AUX
taxlaw-2811	407	9	include	include	VERB
taxlaw-2811	407	10	in	in	ADP
taxlaw-2811	407	11	gross	gross	ADJ
taxlaw-2811	407	12	income	income	NOUN
taxlaw-2811	407	13	in	in	ADP
taxlaw-2811	407	14	2010	2010	NUM
taxlaw-2811	407	15	the	the	DET
taxlaw-2811	407	16	amount	amount	NOUN
taxlaw-2811	407	17	of	of	ADP
taxlaw-2811	407	18	$	$	SYM
taxlaw-2811	407	19	40,000	40,000	NUM
taxlaw-2811	407	20	(	(	PUNCT
taxlaw-2811	407	21	$	$	SYM
taxlaw-2811	407	22	4	4	NUM
taxlaw-2811	407	23	per	per	ADP
taxlaw-2811	407	24	share	share	NOUN
taxlaw-2811	407	25	×	×	NOUN
taxlaw-2811	407	26	10,000	10,000	NUM
taxlaw-2811	407	27	shares	share	NOUN
taxlaw-2811	407	28	)	)	PUNCT
taxlaw-2811	407	29	,	,	PUNCT
taxlaw-2811	407	30	which	which	PRON
taxlaw-2811	407	31	would	would	AUX
taxlaw-2811	407	32	be	be	AUX
taxlaw-2811	407	33	subject	subject	ADJ
taxlaw-2811	407	34	to	to	ADP
taxlaw-2811	407	35	tax	tax	NOUN
taxlaw-2811	407	36	at	at	ADP
taxlaw-2811	407	37	the	the	DET
taxlaw-2811	407	38	employee	employee	NOUN
taxlaw-2811	407	39	’s	’s	PART
taxlaw-2811	407	40	marginal	marginal	ADJ
taxlaw-2811	407	41	rates	rate	NOUN
taxlaw-2811	407	42	.	.	PUNCT
taxlaw-2811	408	1	in	in	ADP
taxlaw-2811	408	2	addition	addition	NOUN
taxlaw-2811	408	3	,	,	PUNCT
taxlaw-2811	408	4	the	the	DET
taxlaw-2811	408	5	employee	employee	NOUN
taxlaw-2811	408	6	would	would	AUX
taxlaw-2811	408	7	have	have	VERB
taxlaw-2811	408	8	to	to	PART
taxlaw-2811	408	9	pay	pay	VERB
taxlaw-2811	408	10	an	an	DET
taxlaw-2811	408	11	“	"	PUNCT
taxlaw-2811	408	12	additional	additional	ADJ
taxlaw-2811	408	13	tax	tax	NOUN
taxlaw-2811	408	14	”	"	PUNCT
taxlaw-2811	408	15	of	of	ADP
taxlaw-2811	408	16	$	$	SYM
taxlaw-2811	408	17	8,000	8,000	NUM
taxlaw-2811	408	18	(	(	PUNCT
taxlaw-2811	408	19	20	20	NUM
taxlaw-2811	408	20	%	%	NOUN
taxlaw-2811	408	21	of	of	ADP
taxlaw-2811	408	22	$	$	SYM
taxlaw-2811	408	23	40,000	40,000	NUM
taxlaw-2811	408	24	)	)	PUNCT
taxlaw-2811	408	25	.	.	PUNCT
taxlaw-2811	409	1	no	no	DET
taxlaw-2811	409	2	premium	premium	ADJ
taxlaw-2811	409	3	interest	interest	NOUN
taxlaw-2811	409	4	tax	tax	NOUN
taxlaw-2811	409	5	is	be	AUX
taxlaw-2811	409	6	payable	payable	ADJ
taxlaw-2811	409	7	.	.	PUNCT
taxlaw-2811	410	1	see	see	VERB
taxlaw-2811	410	2	supra	supra	PROPN
taxlaw-2811	410	3	note	note	PROPN
taxlaw-2811	410	4	56	56	NUM
taxlaw-2811	410	5	.	.	PUNCT
taxlaw-2811	410	6	suppose	suppose	VERB
taxlaw-2811	410	7	further	far	ADV
taxlaw-2811	410	8	that	that	SCONJ
taxlaw-2811	410	9	on	on	ADP
taxlaw-2811	410	10	december	december	PROPN
taxlaw-2811	410	11	31	31	NUM
taxlaw-2811	410	12	,	,	PUNCT
taxlaw-2811	410	13	2011	2011	NUM
taxlaw-2811	410	14	,	,	PUNCT
taxlaw-2811	410	15	when	when	SCONJ
taxlaw-2811	410	16	an	an	DET
taxlaw-2811	410	17	additional	additional	ADJ
taxlaw-2811	410	18	10,000	10,000	NUM
taxlaw-2811	410	19	options	option	NOUN
taxlaw-2811	410	20	vest	vest	NOUN
taxlaw-2811	410	21	,	,	PUNCT
taxlaw-2811	410	22	the	the	DET
taxlaw-2811	410	23	fair	fair	ADJ
taxlaw-2811	410	24	market	market	NOUN
taxlaw-2811	410	25	value	value	NOUN
taxlaw-2811	410	26	of	of	ADP
taxlaw-2811	410	27	the	the	DET
taxlaw-2811	410	28	shares	share	NOUN
taxlaw-2811	410	29	of	of	ADP
taxlaw-2811	410	30	xco	xco	PROPN
taxlaw-2811	410	31	is	be	AUX
taxlaw-2811	410	32	$	$	SYM
taxlaw-2811	410	33	17	17	NUM
taxlaw-2811	410	34	per	per	ADP
taxlaw-2811	410	35	share	share	NOUN
taxlaw-2811	410	36	.	.	PUNCT
taxlaw-2811	411	1	the	the	DET
taxlaw-2811	411	2	employee	employee	NOUN
taxlaw-2811	411	3	would	would	AUX
taxlaw-2811	411	4	have	have	VERB
taxlaw-2811	411	5	to	to	PART
taxlaw-2811	411	6	include	include	VERB
taxlaw-2811	411	7	$	$	SYM
taxlaw-2811	411	8	100,000	100,000	NUM
taxlaw-2811	411	9	in	in	ADP
taxlaw-2811	411	10	income	income	NOUN
taxlaw-2811	411	11	in	in	ADP
taxlaw-2811	411	12	2011	2011	NUM
taxlaw-2811	411	13	[	[	X
taxlaw-2811	411	14	$	$	SYM
taxlaw-2811	411	15	7	7	NUM
taxlaw-2811	411	16	×	×	NOUN
taxlaw-2811	411	17	20,000	20,000	NUM
taxlaw-2811	411	18	–	–	PUNCT
taxlaw-2811	411	19	$	$	SYM
taxlaw-2811	411	20	40,000	40,000	NUM
taxlaw-2811	411	21	(	(	PUNCT
taxlaw-2811	411	22	the	the	DET
taxlaw-2811	411	23	amount	amount	NOUN
taxlaw-2811	411	24	included	include	VERB
taxlaw-2811	411	25	in	in	ADP
taxlaw-2811	411	26	2010	2010	NUM
taxlaw-2811	411	27	)	)	PUNCT
taxlaw-2811	411	28	]	]	PUNCT
taxlaw-2811	411	29	.	.	PUNCT
taxlaw-2811	412	1	this	this	DET
taxlaw-2811	412	2	amount	amount	NOUN
taxlaw-2811	412	3	would	would	AUX
taxlaw-2811	412	4	be	be	AUX
taxlaw-2811	412	5	subject	subject	ADJ
taxlaw-2811	412	6	to	to	ADP
taxlaw-2811	412	7	tax	tax	NOUN
taxlaw-2811	412	8	at	at	ADP
taxlaw-2811	412	9	the	the	DET
taxlaw-2811	412	10	employee	employee	NOUN
taxlaw-2811	412	11	’s	’s	PART
taxlaw-2811	412	12	marginal	marginal	ADJ
taxlaw-2811	412	13	rate	rate	NOUN
taxlaw-2811	412	14	and	and	CCONJ
taxlaw-2811	412	15	,	,	PUNCT
taxlaw-2811	412	16	in	in	ADP
taxlaw-2811	412	17	addition	addition	NOUN
taxlaw-2811	412	18	,	,	PUNCT
taxlaw-2811	412	19	the	the	DET
taxlaw-2811	412	20	employee	employee	NOUN
taxlaw-2811	412	21	would	would	AUX
taxlaw-2811	412	22	have	have	VERB
taxlaw-2811	412	23	to	to	PART
taxlaw-2811	412	24	pay	pay	VERB
taxlaw-2811	412	25	a	a	DET
taxlaw-2811	412	26	tax	tax	NOUN
taxlaw-2811	412	27	of	of	ADP
taxlaw-2811	412	28	$	$	SYM
taxlaw-2811	412	29	20,000	20,000	NUM
taxlaw-2811	412	30	.	.	PUNCT
taxlaw-2811	413	1	finally	finally	ADV
taxlaw-2811	413	2	,	,	PUNCT
taxlaw-2811	413	3	suppose	suppose	VERB
taxlaw-2811	413	4	on	on	ADP
taxlaw-2811	413	5	december	december	PROPN
taxlaw-2811	413	6	31	31	NUM
taxlaw-2811	413	7	,	,	PUNCT
taxlaw-2811	413	8	2012	2012	NUM
taxlaw-2811	413	9	,	,	PUNCT
taxlaw-2811	413	10	when	when	SCONJ
taxlaw-2811	413	11	the	the	DET
taxlaw-2811	413	12	final	final	ADJ
taxlaw-2811	413	13	10,000	10,000	NUM
taxlaw-2811	413	14	options	option	NOUN
taxlaw-2811	413	15	vest	vest	NOUN
taxlaw-2811	413	16	,	,	PUNCT
taxlaw-2811	413	17	the	the	DET
taxlaw-2811	413	18	shares	share	NOUN
taxlaw-2811	413	19	of	of	ADP
taxlaw-2811	413	20	xco	xco	PROPN
taxlaw-2811	413	21	are	be	AUX
taxlaw-2811	413	22	trading	trade	VERB
taxlaw-2811	413	23	at	at	ADP
taxlaw-2811	413	24	$	$	SYM
taxlaw-2811	413	25	15	15	NUM
taxlaw-2811	413	26	per	per	ADP
taxlaw-2811	413	27	share	share	NOUN
taxlaw-2811	413	28	.	.	PUNCT
taxlaw-2811	414	1	the	the	DET
taxlaw-2811	414	2	employee	employee	NOUN
taxlaw-2811	414	3	would	would	AUX
taxlaw-2811	414	4	have	have	VERB
taxlaw-2811	414	5	to	to	PART
taxlaw-2811	414	6	include	include	VERB
taxlaw-2811	414	7	$	$	SYM
taxlaw-2811	414	8	10,000	10,000	NUM
taxlaw-2811	414	9	in	in	ADP
taxlaw-2811	414	10	income	income	NOUN
taxlaw-2811	414	11	for	for	ADP
taxlaw-2811	414	12	that	that	DET
taxlaw-2811	414	13	year	year	NOUN
taxlaw-2811	415	1	[	[	X
taxlaw-2811	415	2	$	$	SYM
taxlaw-2811	415	3	5	5	NUM
taxlaw-2811	415	4	×	×	NOUN
taxlaw-2811	415	5	30,000	30,000	NUM
taxlaw-2811	415	6	–	–	PUNCT
taxlaw-2811	415	7	$	$	SYM
taxlaw-2811	415	8	140,000	140,000	NUM
taxlaw-2811	415	9	(	(	PUNCT
taxlaw-2811	415	10	the	the	DET
taxlaw-2811	415	11	aggregate	aggregate	ADJ
taxlaw-2811	415	12	amounts	amount	NOUN
taxlaw-2811	415	13	included	include	VERB
taxlaw-2811	415	14	in	in	ADP
taxlaw-2811	415	15	income	income	NOUN
taxlaw-2811	415	16	in	in	ADP
taxlaw-2811	415	17	2011	2011	NUM
taxlaw-2811	415	18	and	and	CCONJ
taxlaw-2811	415	19	2012	2012	NUM
taxlaw-2811	415	20	)	)	PUNCT
taxlaw-2811	415	21	]	]	PUNCT
taxlaw-2811	415	22	plus	plus	CCONJ
taxlaw-2811	415	23	$	$	SYM
taxlaw-2811	415	24	1,000	1,000	NUM
taxlaw-2811	415	25	additional	additional	ADJ
taxlaw-2811	415	26	tax	tax	NOUN
taxlaw-2811	415	27	.	.	PUNCT
taxlaw-2811	416	1	in	in	ADP
taxlaw-2811	416	2	a	a	DET
taxlaw-2811	416	3	subsequent	subsequent	ADJ
taxlaw-2811	416	4	year	year	NOUN
taxlaw-2811	416	5	in	in	ADP
taxlaw-2811	416	6	which	which	PRON
taxlaw-2811	416	7	the	the	DET
taxlaw-2811	416	8	options	option	NOUN
taxlaw-2811	416	9	remain	remain	VERB
taxlaw-2811	416	10	outstanding	outstanding	ADJ
taxlaw-2811	416	11	,	,	PUNCT
taxlaw-2811	416	12	if	if	SCONJ
taxlaw-2811	416	13	the	the	DET
taxlaw-2811	416	14	shares	share	NOUN
taxlaw-2811	416	15	of	of	ADP
taxlaw-2811	416	16	xco	xco	PROPN
taxlaw-2811	416	17	are	be	AUX
taxlaw-2811	416	18	trading	trade	VERB
taxlaw-2811	416	19	above	above	ADP
taxlaw-2811	416	20	$	$	SYM
taxlaw-2811	416	21	15	15	NUM
taxlaw-2811	416	22	per	per	ADP
taxlaw-2811	416	23	share	share	NOUN
taxlaw-2811	416	24	,	,	PUNCT
taxlaw-2811	416	25	the	the	DET
taxlaw-2811	416	26	employee	employee	NOUN
taxlaw-2811	416	27	may	may	AUX
taxlaw-2811	416	28	be	be	AUX
taxlaw-2811	416	29	subject	subject	ADJ
taxlaw-2811	416	30	to	to	ADP
taxlaw-2811	416	31	2012	2012	NUM
taxlaw-2811	416	32	]	]	PUNCT
taxlaw-2811	416	33	quantifying	quantify	VERB
taxlaw-2811	416	34	the	the	DET
taxlaw-2811	416	35	tax	tax	NOUN
taxlaw-2811	416	36	benefits	benefit	NOUN
taxlaw-2811	416	37	of	of	ADP
taxlaw-2811	416	38	backdating	backdate	VERB
taxlaw-2811	416	39	157	157	NUM
taxlaw-2811	416	40	c.	c.	NOUN
taxlaw-2811	416	41	tax	tax	NOUN
taxlaw-2811	416	42	regime	regime	NOUN
taxlaw-2811	416	43	and	and	CCONJ
taxlaw-2811	416	44	backdated	backdated	ADJ
taxlaw-2811	416	45	options	option	NOUN
taxlaw-2811	416	46	based	base	VERB
taxlaw-2811	416	47	on	on	ADP
taxlaw-2811	416	48	the	the	DET
taxlaw-2811	416	49	above	above	ADJ
taxlaw-2811	416	50	discussion	discussion	NOUN
taxlaw-2811	416	51	,	,	PUNCT
taxlaw-2811	416	52	the	the	DET
taxlaw-2811	416	53	most	most	ADV
taxlaw-2811	416	54	preferential	preferential	ADJ
taxlaw-2811	416	55	compensation	compensation	NOUN
taxlaw-2811	416	56	regime	regime	NOUN
taxlaw-2811	416	57	from	from	ADP
taxlaw-2811	416	58	an	an	DET
taxlaw-2811	416	59	executive	executive	NOUN
taxlaw-2811	416	60	’s	’s	PART
taxlaw-2811	416	61	tax	tax	NOUN
taxlaw-2811	416	62	perspective	perspective	NOUN
taxlaw-2811	416	63	in	in	ADP
taxlaw-2811	416	64	either	either	CCONJ
taxlaw-2811	416	65	canada	canada	PROPN
taxlaw-2811	416	66	or	or	CCONJ
taxlaw-2811	416	67	the	the	DET
taxlaw-2811	416	68	united	united	PROPN
taxlaw-2811	416	69	states	states	PROPN
taxlaw-2811	416	70	is	be	AUX
taxlaw-2811	416	71	one	one	NUM
taxlaw-2811	416	72	in	in	ADP
taxlaw-2811	416	73	which	which	PRON
taxlaw-2811	416	74	the	the	DET
taxlaw-2811	416	75	options	option	NOUN
taxlaw-2811	416	76	are	be	AUX
taxlaw-2811	416	77	granted	grant	VERB
taxlaw-2811	416	78	not	not	PART
taxlaw-2811	416	79	-	-	PUNCT
taxlaw-2811	416	80	in	in	ADP
taxlaw-2811	416	81	-	-	PUNCT
taxlaw-2811	416	82	the	the	DET
taxlaw-2811	416	83	-	-	PUNCT
taxlaw-2811	416	84	money	money	NOUN
taxlaw-2811	416	85	(	(	PUNCT
taxlaw-2811	416	86	or	or	CCONJ
taxlaw-2811	416	87	for	for	ADP
taxlaw-2811	416	88	our	our	PRON
taxlaw-2811	416	89	purposes	purpose	NOUN
taxlaw-2811	416	90	,	,	PUNCT
taxlaw-2811	416	91	backdated	backdate	VERB
taxlaw-2811	416	92	to	to	PART
taxlaw-2811	416	93	appear	appear	VERB
taxlaw-2811	416	94	as	as	ADP
taxlaw-2811	416	95	such	such	ADJ
taxlaw-2811	416	96	)	)	PUNCT
taxlaw-2811	416	97	.	.	PUNCT
taxlaw-2811	417	1	in	in	ADP
taxlaw-2811	417	2	canada	canada	PROPN
taxlaw-2811	417	3	,	,	PUNCT
taxlaw-2811	417	4	not	not	PART
taxlaw-2811	417	5	only	only	ADV
taxlaw-2811	417	6	is	be	AUX
taxlaw-2811	417	7	there	there	PRON
taxlaw-2811	417	8	no	no	DET
taxlaw-2811	417	9	super	super	NOUN
taxlaw-2811	417	10	-	-	NOUN
taxlaw-2811	417	11	inclusion	inclusion	NOUN
taxlaw-2811	417	12	or	or	CCONJ
taxlaw-2811	417	13	penalty	penalty	NOUN
taxlaw-2811	417	14	tax	tax	NOUN
taxlaw-2811	417	15	regardless	regardless	ADV
taxlaw-2811	417	16	of	of	ADP
taxlaw-2811	417	17	the	the	DET
taxlaw-2811	417	18	option	option	NOUN
taxlaw-2811	417	19	’s	’s	PART
taxlaw-2811	417	20	exercise	exercise	NOUN
taxlaw-2811	417	21	price	price	NOUN
taxlaw-2811	417	22	relative	relative	ADJ
taxlaw-2811	417	23	to	to	ADP
taxlaw-2811	417	24	the	the	DET
taxlaw-2811	417	25	value	value	NOUN
taxlaw-2811	417	26	of	of	ADP
taxlaw-2811	417	27	the	the	DET
taxlaw-2811	417	28	shares	share	NOUN
taxlaw-2811	417	29	on	on	ADP
taxlaw-2811	417	30	the	the	DET
taxlaw-2811	417	31	option	option	NOUN
taxlaw-2811	417	32	grant	grant	NOUN
taxlaw-2811	417	33	date	date	NOUN
taxlaw-2811	417	34	,	,	PUNCT
taxlaw-2811	417	35	but	but	CCONJ
taxlaw-2811	417	36	also	also	ADV
taxlaw-2811	417	37	provided	provide	VERB
taxlaw-2811	417	38	that	that	SCONJ
taxlaw-2811	417	39	the	the	DET
taxlaw-2811	417	40	options	option	NOUN
taxlaw-2811	417	41	are	be	AUX
taxlaw-2811	417	42	at	at	ADP
taxlaw-2811	417	43	-	-	PUNCT
taxlaw-2811	417	44	the	the	DET
taxlaw-2811	417	45	-	-	PUNCT
taxlaw-2811	417	46	money	money	NOUN
taxlaw-2811	417	47	(	(	PUNCT
taxlaw-2811	417	48	or	or	CCONJ
taxlaw-2811	417	49	backdated	backdate	VERB
taxlaw-2811	417	50	to	to	PART
taxlaw-2811	417	51	appear	appear	VERB
taxlaw-2811	417	52	as	as	ADP
taxlaw-2811	417	53	such	such	ADJ
taxlaw-2811	417	54	)	)	PUNCT
taxlaw-2811	417	55	,	,	PUNCT
taxlaw-2811	417	56	only	only	ADV
taxlaw-2811	417	57	onehalf	onehalf	NOUN
taxlaw-2811	417	58	of	of	ADP
taxlaw-2811	417	59	the	the	DET
taxlaw-2811	417	60	option	option	NOUN
taxlaw-2811	417	61	benefit	benefit	NOUN
taxlaw-2811	417	62	is	be	AUX
taxlaw-2811	417	63	included	include	VERB
taxlaw-2811	417	64	in	in	ADP
taxlaw-2811	417	65	income	income	NOUN
taxlaw-2811	417	66	for	for	ADP
taxlaw-2811	417	67	tax	tax	NOUN
taxlaw-2811	417	68	purposes	purpose	NOUN
taxlaw-2811	417	69	regardless	regardless	ADV
taxlaw-2811	417	70	of	of	ADP
taxlaw-2811	417	71	the	the	DET
taxlaw-2811	417	72	length	length	NOUN
taxlaw-2811	417	73	of	of	ADP
taxlaw-2811	417	74	time	time	NOUN
taxlaw-2811	417	75	that	that	PRON
taxlaw-2811	417	76	the	the	DET
taxlaw-2811	417	77	shares	share	NOUN
taxlaw-2811	417	78	are	be	AUX
taxlaw-2811	417	79	held	hold	VERB
taxlaw-2811	417	80	after	after	ADP
taxlaw-2811	417	81	exercise	exercise	NOUN
taxlaw-2811	417	82	.	.	PUNCT
taxlaw-2811	418	1	61	61	NUM
taxlaw-2811	418	2	this	this	PRON
taxlaw-2811	418	3	demonstrates	demonstrate	VERB
taxlaw-2811	418	4	a	a	DET
taxlaw-2811	418	5	clear	clear	ADJ
taxlaw-2811	418	6	tax	tax	NOUN
taxlaw-2811	418	7	advantage	advantage	NOUN
taxlaw-2811	418	8	for	for	ADP
taxlaw-2811	418	9	stock	stock	NOUN
taxlaw-2811	418	10	option	option	NOUN
taxlaw-2811	418	11	compensation	compensation	NOUN
taxlaw-2811	418	12	,	,	PUNCT
taxlaw-2811	418	13	provided	provide	VERB
taxlaw-2811	418	14	that	that	SCONJ
taxlaw-2811	418	15	the	the	DET
taxlaw-2811	418	16	options	option	NOUN
taxlaw-2811	418	17	are	be	AUX
taxlaw-2811	418	18	granted	grant	VERB
taxlaw-2811	418	19	not	not	PART
taxlaw-2811	418	20	-	-	PUNCT
taxlaw-2811	418	21	in	in	ADP
taxlaw-2811	418	22	-	-	PUNCT
taxlaw-2811	418	23	the	the	DET
taxlaw-2811	418	24	-	-	PUNCT
taxlaw-2811	418	25	money	money	NOUN
taxlaw-2811	418	26	(	(	PUNCT
taxlaw-2811	418	27	or	or	CCONJ
taxlaw-2811	418	28	reported	report	VERB
taxlaw-2811	418	29	as	as	ADP
taxlaw-2811	418	30	such	such	ADJ
taxlaw-2811	418	31	)	)	PUNCT
taxlaw-2811	418	32	.	.	PUNCT
taxlaw-2811	419	1	in	in	ADP
taxlaw-2811	419	2	canada	canada	PROPN
taxlaw-2811	419	3	,	,	PUNCT
taxlaw-2811	419	4	employees	employee	NOUN
taxlaw-2811	419	5	who	who	PRON
taxlaw-2811	419	6	receive	receive	VERB
taxlaw-2811	419	7	backdated	backdate	VERB
taxlaw-2811	419	8	stock	stock	NOUN
taxlaw-2811	419	9	options	option	NOUN
taxlaw-2811	419	10	,	,	PUNCT
taxlaw-2811	419	11	the	the	DET
taxlaw-2811	419	12	equivalent	equivalent	NOUN
taxlaw-2811	419	13	of	of	ADP
taxlaw-2811	419	14	inthe	inthe	ADJ
taxlaw-2811	419	15	-	-	PUNCT
taxlaw-2811	419	16	money	money	NOUN
taxlaw-2811	419	17	options	option	NOUN
taxlaw-2811	419	18	(	(	PUNCT
taxlaw-2811	419	19	assuming	assume	VERB
taxlaw-2811	419	20	that	that	SCONJ
taxlaw-2811	419	21	the	the	DET
taxlaw-2811	419	22	fair	fair	ADJ
taxlaw-2811	419	23	market	market	NOUN
taxlaw-2811	419	24	value	value	NOUN
taxlaw-2811	419	25	of	of	ADP
taxlaw-2811	419	26	the	the	DET
taxlaw-2811	419	27	shares	share	NOUN
taxlaw-2811	419	28	on	on	ADP
taxlaw-2811	419	29	the	the	DET
taxlaw-2811	419	30	real	real	ADJ
taxlaw-2811	419	31	grant	grant	NOUN
taxlaw-2811	419	32	date	date	NOUN
taxlaw-2811	419	33	exceeds	exceed	VERB
taxlaw-2811	419	34	the	the	DET
taxlaw-2811	419	35	strike	strike	NOUN
taxlaw-2811	419	36	price	price	NOUN
taxlaw-2811	419	37	under	under	ADP
taxlaw-2811	419	38	the	the	DET
taxlaw-2811	419	39	option	option	NOUN
taxlaw-2811	419	40	)	)	PUNCT
taxlaw-2811	419	41	,	,	PUNCT
taxlaw-2811	419	42	may	may	AUX
taxlaw-2811	419	43	be	be	AUX
taxlaw-2811	419	44	reassessed	reassess	VERB
taxlaw-2811	419	45	by	by	ADP
taxlaw-2811	419	46	the	the	DET
taxlaw-2811	419	47	canada	canada	PROPN
taxlaw-2811	419	48	revenue	revenue	PROPN
taxlaw-2811	419	49	agency	agency	NOUN
taxlaw-2811	419	50	not	not	PART
taxlaw-2811	419	51	only	only	ADV
taxlaw-2811	419	52	to	to	PART
taxlaw-2811	419	53	deny	deny	VERB
taxlaw-2811	419	54	any	any	DET
taxlaw-2811	419	55	deduction	deduction	NOUN
taxlaw-2811	419	56	claimed	claim	VERB
taxlaw-2811	419	57	under	under	ADP
taxlaw-2811	419	58	paragraph	paragraph	NOUN
taxlaw-2811	419	59	110(1)(d	110(1)(d	NUM
taxlaw-2811	419	60	)	)	PUNCT
taxlaw-2811	419	61	,	,	PUNCT
taxlaw-2811	419	62	but	but	CCONJ
taxlaw-2811	419	63	also	also	ADV
taxlaw-2811	419	64	to	to	PART
taxlaw-2811	419	65	include	include	VERB
taxlaw-2811	419	66	the	the	DET
taxlaw-2811	419	67	employee	employee	NOUN
taxlaw-2811	419	68	benefit	benefit	NOUN
taxlaw-2811	419	69	from	from	ADP
taxlaw-2811	419	70	the	the	DET
taxlaw-2811	419	71	option	option	NOUN
taxlaw-2811	419	72	in	in	ADP
taxlaw-2811	419	73	income	income	NOUN
taxlaw-2811	419	74	in	in	ADP
taxlaw-2811	419	75	an	an	DET
taxlaw-2811	419	76	earlier	early	ADJ
taxlaw-2811	419	77	year	year	NOUN
taxlaw-2811	419	78	than	than	ADP
taxlaw-2811	419	79	that	that	PRON
taxlaw-2811	419	80	in	in	ADP
taxlaw-2811	419	81	which	which	PRON
taxlaw-2811	419	82	the	the	DET
taxlaw-2811	419	83	employee	employee	NOUN
taxlaw-2811	419	84	reported	report	VERB
taxlaw-2811	419	85	the	the	DET
taxlaw-2811	419	86	benefit	benefit	NOUN
taxlaw-2811	419	87	(	(	PUNCT
taxlaw-2811	419	88	and	and	CCONJ
taxlaw-2811	419	89	offsetting	offset	VERB
taxlaw-2811	419	90	deduction	deduction	NOUN
taxlaw-2811	419	91	)	)	PUNCT
taxlaw-2811	419	92	for	for	ADP
taxlaw-2811	419	93	tax	tax	NOUN
taxlaw-2811	419	94	purposes	purpose	NOUN
taxlaw-2811	419	95	.	.	PUNCT
taxlaw-2811	420	1	such	such	ADJ
taxlaw-2811	420	2	reassessment	reassessment	NOUN
taxlaw-2811	420	3	would	would	AUX
taxlaw-2811	420	4	also	also	ADV
taxlaw-2811	420	5	include	include	VERB
taxlaw-2811	420	6	interest	interest	NOUN
taxlaw-2811	420	7	,	,	PUNCT
taxlaw-2811	420	8	compounded	compound	VERB
taxlaw-2811	420	9	daily	daily	ADV
taxlaw-2811	420	10	at	at	ADP
taxlaw-2811	420	11	a	a	DET
taxlaw-2811	420	12	relatively	relatively	ADV
taxlaw-2811	420	13	high	high	ADJ
taxlaw-2811	420	14	rate	rate	NOUN
taxlaw-2811	420	15	.	.	PUNCT
taxlaw-2811	421	1	furthermore	furthermore	ADV
taxlaw-2811	421	2	,	,	PUNCT
taxlaw-2811	421	3	an	an	DET
taxlaw-2811	421	4	employee	employee	NOUN
taxlaw-2811	421	5	who	who	PRON
taxlaw-2811	421	6	knowingly	knowingly	ADV
taxlaw-2811	421	7	received	receive	VERB
taxlaw-2811	421	8	backdated	backdated	ADJ
taxlaw-2811	421	9	options	option	NOUN
taxlaw-2811	421	10	and	and	CCONJ
taxlaw-2811	421	11	reported	report	VERB
taxlaw-2811	421	12	them	they	PRON
taxlaw-2811	421	13	as	as	SCONJ
taxlaw-2811	421	14	if	if	SCONJ
taxlaw-2811	421	15	they	they	PRON
taxlaw-2811	421	16	were	be	AUX
taxlaw-2811	421	17	not	not	PART
taxlaw-2811	421	18	-	-	PUNCT
taxlaw-2811	421	19	in	in	ADP
taxlaw-2811	421	20	-	-	PUNCT
taxlaw-2811	421	21	the	the	DET
taxlaw-2811	421	22	-	-	PUNCT
taxlaw-2811	421	23	money	money	NOUN
taxlaw-2811	421	24	could	could	AUX
taxlaw-2811	421	25	be	be	AUX
taxlaw-2811	421	26	subject	subject	ADJ
taxlaw-2811	421	27	to	to	ADP
taxlaw-2811	421	28	penalties	penalty	NOUN
taxlaw-2811	421	29	62	62	NUM
taxlaw-2811	421	30	for	for	ADP
taxlaw-2811	421	31	gross	gross	ADJ
taxlaw-2811	421	32	negligence	negligence	NOUN
taxlaw-2811	421	33	and	and	CCONJ
taxlaw-2811	421	34	perhaps	perhaps	ADV
taxlaw-2811	421	35	even	even	ADV
taxlaw-2811	421	36	charged	charge	VERB
taxlaw-2811	421	37	with	with	ADP
taxlaw-2811	421	38	tax	tax	NOUN
taxlaw-2811	421	39	evasion	evasion	NOUN
taxlaw-2811	421	40	.	.	PUNCT
taxlaw-2811	422	1	63	63	NUM
taxlaw-2811	422	2	further	further	ADJ
taxlaw-2811	422	3	income	income	NOUN
taxlaw-2811	422	4	inclusion	inclusion	NOUN
taxlaw-2811	422	5	and	and	CCONJ
taxlaw-2811	422	6	additional	additional	ADJ
taxlaw-2811	422	7	tax	tax	NOUN
taxlaw-2811	422	8	under	under	ADP
taxlaw-2811	422	9	§	§	PROPN
taxlaw-2811	422	10	409a	409a	PROPN
taxlaw-2811	422	11	.	.	PUNCT
taxlaw-2811	423	1	finally	finally	ADV
taxlaw-2811	423	2	,	,	PUNCT
taxlaw-2811	423	3	suppose	suppose	VERB
taxlaw-2811	423	4	in	in	ADP
taxlaw-2811	423	5	2017	2017	NUM
taxlaw-2811	423	6	,	,	PUNCT
taxlaw-2811	423	7	the	the	DET
taxlaw-2811	423	8	employee	employee	NOUN
taxlaw-2811	423	9	exercises	exercise	VERB
taxlaw-2811	423	10	the	the	DET
taxlaw-2811	423	11	options	option	NOUN
taxlaw-2811	423	12	when	when	SCONJ
taxlaw-2811	423	13	the	the	DET
taxlaw-2811	423	14	shares	share	NOUN
taxlaw-2811	423	15	are	be	AUX
taxlaw-2811	423	16	trading	trade	VERB
taxlaw-2811	423	17	at	at	ADP
taxlaw-2811	423	18	$	$	SYM
taxlaw-2811	423	19	21	21	NUM
taxlaw-2811	423	20	per	per	ADP
taxlaw-2811	423	21	share	share	NOUN
taxlaw-2811	423	22	(	(	PUNCT
taxlaw-2811	423	23	and	and	CCONJ
taxlaw-2811	423	24	on	on	ADP
taxlaw-2811	423	25	no	no	DET
taxlaw-2811	423	26	previous	previous	ADJ
taxlaw-2811	423	27	december	december	PROPN
taxlaw-2811	423	28	31	31	NUM
taxlaw-2811	423	29	had	have	VERB
taxlaw-2811	423	30	the	the	DET
taxlaw-2811	423	31	trading	trading	NOUN
taxlaw-2811	423	32	price	price	NOUN
taxlaw-2811	423	33	of	of	ADP
taxlaw-2811	423	34	xco	xco	PROPN
taxlaw-2811	423	35	shares	share	NOUN
taxlaw-2811	423	36	reached	reach	VERB
taxlaw-2811	423	37	that	that	DET
taxlaw-2811	423	38	amount	amount	NOUN
taxlaw-2811	423	39	)	)	PUNCT
taxlaw-2811	423	40	,	,	PUNCT
taxlaw-2811	423	41	the	the	DET
taxlaw-2811	423	42	employee	employee	NOUN
taxlaw-2811	423	43	would	would	AUX
taxlaw-2811	423	44	be	be	AUX
taxlaw-2811	423	45	required	require	VERB
taxlaw-2811	423	46	to	to	PART
taxlaw-2811	423	47	include	include	VERB
taxlaw-2811	423	48	in	in	ADP
taxlaw-2811	423	49	income	income	NOUN
taxlaw-2811	423	50	$	$	SYM
taxlaw-2811	423	51	330,000	330,000	NUM
taxlaw-2811	423	52	less	less	ADJ
taxlaw-2811	423	53	the	the	DET
taxlaw-2811	423	54	aggregate	aggregate	ADJ
taxlaw-2811	423	55	amounts	amount	NOUN
taxlaw-2811	423	56	included	include	VERB
taxlaw-2811	423	57	in	in	ADP
taxlaw-2811	423	58	gross	gross	ADJ
taxlaw-2811	423	59	income	income	NOUN
taxlaw-2811	423	60	under	under	ADP
taxlaw-2811	423	61	§	§	PROPN
taxlaw-2811	423	62	409a	409a	NOUN
taxlaw-2811	423	63	in	in	ADP
taxlaw-2811	423	64	previous	previous	ADJ
taxlaw-2811	423	65	years	year	NOUN
taxlaw-2811	423	66	,	,	PUNCT
taxlaw-2811	423	67	plus	plus	CCONJ
taxlaw-2811	423	68	additional	additional	ADJ
taxlaw-2811	423	69	tax	tax	NOUN
taxlaw-2811	423	70	at	at	ADP
taxlaw-2811	423	71	the	the	DET
taxlaw-2811	423	72	rate	rate	NOUN
taxlaw-2811	423	73	of	of	ADP
taxlaw-2811	423	74	20	20	NUM
taxlaw-2811	423	75	%	%	NOUN
taxlaw-2811	423	76	on	on	ADP
taxlaw-2811	423	77	such	such	ADJ
taxlaw-2811	423	78	amount	amount	NOUN
taxlaw-2811	423	79	.	.	PUNCT
taxlaw-2811	424	1	see	see	VERB
taxlaw-2811	424	2	i.r.c	i.r.c	NOUN
taxlaw-2811	424	3	.	.	PUNCT
taxlaw-2811	425	1	§	§	PROPN
taxlaw-2811	425	2	409a	409a	PROPN
taxlaw-2811	425	3	(	(	PUNCT
taxlaw-2811	425	4	2006	2006	NUM
taxlaw-2811	425	5	)	)	PUNCT
taxlaw-2811	425	6	.	.	PUNCT
taxlaw-2811	426	1	61	61	NUM
taxlaw-2811	426	2	see	see	VERB
taxlaw-2811	426	3	i.t.a	i.t.a	PROPN
taxlaw-2811	426	4	.	.	PROPN
taxlaw-2811	426	5	,	,	PUNCT
taxlaw-2811	426	6	s.	s.	PROPN
taxlaw-2811	426	7	110(1)(d	110(1)(d	NUM
taxlaw-2811	426	8	)	)	PUNCT
taxlaw-2811	426	9	.	.	PUNCT
taxlaw-2811	427	1	62	62	NUM
taxlaw-2811	428	1	the	the	DET
taxlaw-2811	428	2	expected	expect	VERB
taxlaw-2811	428	3	cost	cost	NOUN
taxlaw-2811	428	4	of	of	ADP
taxlaw-2811	428	5	any	any	DET
taxlaw-2811	428	6	such	such	ADJ
taxlaw-2811	428	7	penalties	penalty	NOUN
taxlaw-2811	428	8	would	would	AUX
taxlaw-2811	428	9	presumably	presumably	ADV
taxlaw-2811	428	10	be	be	AUX
taxlaw-2811	428	11	a	a	DET
taxlaw-2811	428	12	consideration	consideration	NOUN
taxlaw-2811	428	13	in	in	ADP
taxlaw-2811	428	14	whether	whether	SCONJ
taxlaw-2811	428	15	or	or	CCONJ
taxlaw-2811	428	16	not	not	PART
taxlaw-2811	428	17	an	an	DET
taxlaw-2811	428	18	executive	executive	NOUN
taxlaw-2811	428	19	decides	decide	VERB
taxlaw-2811	428	20	to	to	PART
taxlaw-2811	428	21	engage	engage	VERB
taxlaw-2811	428	22	in	in	ADP
taxlaw-2811	428	23	backdating	backdating	NOUN
taxlaw-2811	428	24	.	.	PUNCT
taxlaw-2811	429	1	in	in	ADP
taxlaw-2811	429	2	canada	canada	PROPN
taxlaw-2811	429	3	,	,	PUNCT
taxlaw-2811	429	4	an	an	DET
taxlaw-2811	429	5	executive	executive	NOUN
taxlaw-2811	429	6	faces	face	VERB
taxlaw-2811	429	7	a	a	DET
taxlaw-2811	429	8	penalty	penalty	NOUN
taxlaw-2811	429	9	amounting	amount	VERB
taxlaw-2811	429	10	to	to	ADP
taxlaw-2811	429	11	50	50	NUM
taxlaw-2811	429	12	%	%	NOUN
taxlaw-2811	429	13	of	of	ADP
taxlaw-2811	429	14	the	the	DET
taxlaw-2811	429	15	increase	increase	NOUN
taxlaw-2811	429	16	in	in	ADP
taxlaw-2811	429	17	tax	tax	NOUN
taxlaw-2811	429	18	payable	payable	NOUN
taxlaw-2811	429	19	caused	cause	VERB
taxlaw-2811	429	20	by	by	ADP
taxlaw-2811	429	21	the	the	DET
taxlaw-2811	429	22	backdating	backdating	NOUN
taxlaw-2811	429	23	in	in	ADP
taxlaw-2811	429	24	that	that	DET
taxlaw-2811	429	25	taxation	taxation	NOUN
taxlaw-2811	429	26	year	year	NOUN
taxlaw-2811	429	27	(	(	PUNCT
taxlaw-2811	429	28	assuming	assume	VERB
taxlaw-2811	429	29	that	that	SCONJ
taxlaw-2811	429	30	the	the	DET
taxlaw-2811	429	31	improper	improper	ADJ
taxlaw-2811	429	32	reporting	reporting	NOUN
taxlaw-2811	429	33	on	on	ADP
taxlaw-2811	429	34	the	the	DET
taxlaw-2811	429	35	part	part	NOUN
taxlaw-2811	429	36	of	of	ADP
taxlaw-2811	429	37	the	the	DET
taxlaw-2811	429	38	employee	employee	NOUN
taxlaw-2811	429	39	amounts	amount	VERB
taxlaw-2811	429	40	to	to	ADP
taxlaw-2811	429	41	gross	gross	ADJ
taxlaw-2811	429	42	negligence	negligence	NOUN
taxlaw-2811	429	43	)	)	PUNCT
taxlaw-2811	429	44	.	.	PUNCT
taxlaw-2811	430	1	i.t.a	i.t.a	PROPN
taxlaw-2811	430	2	.	.	PROPN
taxlaw-2811	430	3	,	,	PUNCT
taxlaw-2811	430	4	s.	s.	PROPN
taxlaw-2811	430	5	163(2	163(2	NUM
taxlaw-2811	430	6	)	)	PUNCT
taxlaw-2811	430	7	.	.	PUNCT
taxlaw-2811	431	1	in	in	ADP
taxlaw-2811	431	2	the	the	DET
taxlaw-2811	431	3	united	united	PROPN
taxlaw-2811	431	4	states	states	PROPN
taxlaw-2811	431	5	,	,	PUNCT
taxlaw-2811	431	6	the	the	DET
taxlaw-2811	431	7	penalty	penalty	NOUN
taxlaw-2811	431	8	would	would	AUX
taxlaw-2811	431	9	likely	likely	ADV
taxlaw-2811	431	10	be	be	AUX
taxlaw-2811	431	11	less	less	ADJ
taxlaw-2811	431	12	than	than	ADP
taxlaw-2811	431	13	in	in	ADP
taxlaw-2811	431	14	canada	canada	PROPN
taxlaw-2811	431	15	,	,	PUNCT
taxlaw-2811	431	16	as	as	SCONJ
taxlaw-2811	431	17	it	it	PRON
taxlaw-2811	431	18	is	be	AUX
taxlaw-2811	431	19	calculated	calculate	VERB
taxlaw-2811	431	20	as	as	ADP
taxlaw-2811	431	21	20	20	NUM
taxlaw-2811	431	22	%	%	NOUN
taxlaw-2811	431	23	of	of	ADP
taxlaw-2811	431	24	the	the	DET
taxlaw-2811	431	25	underpayment	underpayment	NOUN
taxlaw-2811	431	26	of	of	ADP
taxlaw-2811	431	27	tax	tax	NOUN
taxlaw-2811	431	28	in	in	ADP
taxlaw-2811	431	29	that	that	DET
taxlaw-2811	431	30	taxation	taxation	NOUN
taxlaw-2811	431	31	year	year	NOUN
taxlaw-2811	431	32	for	for	ADP
taxlaw-2811	431	33	negligence	negligence	NOUN
taxlaw-2811	431	34	or	or	CCONJ
taxlaw-2811	431	35	disregard	disregard	NOUN
taxlaw-2811	431	36	of	of	ADP
taxlaw-2811	431	37	the	the	DET
taxlaw-2811	431	38	rules	rule	NOUN
taxlaw-2811	431	39	or	or	CCONJ
taxlaw-2811	431	40	regulations	regulation	NOUN
taxlaw-2811	431	41	,	,	PUNCT
taxlaw-2811	431	42	or	or	CCONJ
taxlaw-2811	431	43	40	40	NUM
taxlaw-2811	431	44	%	%	NOUN
taxlaw-2811	431	45	of	of	ADP
taxlaw-2811	431	46	the	the	DET
taxlaw-2811	431	47	underpayment	underpayment	NOUN
taxlaw-2811	431	48	of	of	ADP
taxlaw-2811	431	49	tax	tax	NOUN
taxlaw-2811	431	50	in	in	ADP
taxlaw-2811	431	51	the	the	DET
taxlaw-2811	431	52	case	case	NOUN
taxlaw-2811	431	53	of	of	ADP
taxlaw-2811	431	54	a	a	DET
taxlaw-2811	431	55	gross	gross	ADJ
taxlaw-2811	431	56	valuation	valuation	NOUN
taxlaw-2811	431	57	misstatement	misstatement	NOUN
taxlaw-2811	431	58	.	.	PUNCT
taxlaw-2811	432	1	see	see	VERB
taxlaw-2811	432	2	i.r.c	i.r.c	NOUN
taxlaw-2811	432	3	.	.	PUNCT
taxlaw-2811	433	1	§	§	PROPN
taxlaw-2811	433	2	§	§	PROPN
taxlaw-2811	433	3	6662(a	6662(a	NOUN
taxlaw-2811	433	4	)	)	PUNCT
taxlaw-2811	433	5	,	,	PUNCT
taxlaw-2811	433	6	(	(	PUNCT
taxlaw-2811	433	7	h	h	NOUN
taxlaw-2811	433	8	)	)	PUNCT
taxlaw-2811	433	9	(	(	PUNCT
taxlaw-2811	433	10	west	west	NOUN
taxlaw-2811	433	11	2011	2011	NUM
taxlaw-2811	433	12	)	)	PUNCT
taxlaw-2811	433	13	.	.	PUNCT
taxlaw-2811	434	1	the	the	DET
taxlaw-2811	434	2	underpayment	underpayment	NOUN
taxlaw-2811	434	3	of	of	ADP
taxlaw-2811	434	4	tax	tax	NOUN
taxlaw-2811	434	5	in	in	ADP
taxlaw-2811	434	6	the	the	DET
taxlaw-2811	434	7	united	united	PROPN
taxlaw-2811	434	8	states	states	PROPN
taxlaw-2811	434	9	will	will	AUX
taxlaw-2811	434	10	likely	likely	ADV
taxlaw-2811	434	11	be	be	AUX
taxlaw-2811	434	12	less	less	ADJ
taxlaw-2811	434	13	than	than	ADP
taxlaw-2811	434	14	in	in	ADP
taxlaw-2811	434	15	canada	canada	PROPN
taxlaw-2811	434	16	because	because	SCONJ
taxlaw-2811	434	17	backdating	backdating	NOUN
taxlaw-2811	434	18	provides	provide	VERB
taxlaw-2811	434	19	less	less	ADJ
taxlaw-2811	434	20	of	of	ADP
taxlaw-2811	434	21	a	a	DET
taxlaw-2811	434	22	benefit	benefit	NOUN
taxlaw-2811	434	23	in	in	ADP
taxlaw-2811	434	24	the	the	DET
taxlaw-2811	434	25	united	united	PROPN
taxlaw-2811	434	26	states	states	PROPN
taxlaw-2811	434	27	.	.	PUNCT
taxlaw-2811	435	1	see	see	VERB
taxlaw-2811	435	2	compton	compton	PROPN
taxlaw-2811	435	3	et	et	PROPN
taxlaw-2811	435	4	al	al	PROPN
taxlaw-2811	435	5	.	.	PROPN
taxlaw-2811	435	6	,	,	PUNCT
taxlaw-2811	435	7	supra	supra	PROPN
taxlaw-2811	435	8	note	note	NOUN
taxlaw-2811	435	9	3	3	NUM
taxlaw-2811	435	10	,	,	PUNCT
taxlaw-2811	435	11	at	at	ADP
taxlaw-2811	435	12	373	373	NUM
taxlaw-2811	435	13	-	-	SYM
taxlaw-2811	435	14	74	74	NUM
taxlaw-2811	435	15	.	.	PUNCT
taxlaw-2811	436	1	in	in	ADP
taxlaw-2811	436	2	addition	addition	NOUN
taxlaw-2811	436	3	to	to	ADP
taxlaw-2811	436	4	quantifying	quantify	VERB
taxlaw-2811	436	5	the	the	DET
taxlaw-2811	436	6	penalty	penalty	NOUN
taxlaw-2811	436	7	,	,	PUNCT
taxlaw-2811	436	8	it	it	PRON
taxlaw-2811	436	9	is	be	AUX
taxlaw-2811	436	10	important	important	ADJ
taxlaw-2811	436	11	to	to	PART
taxlaw-2811	436	12	consider	consider	VERB
taxlaw-2811	436	13	the	the	DET
taxlaw-2811	436	14	probability	probability	NOUN
taxlaw-2811	436	15	of	of	ADP
taxlaw-2811	436	16	such	such	DET
taxlaw-2811	436	17	a	a	DET
taxlaw-2811	436	18	penalty	penalty	NOUN
taxlaw-2811	436	19	being	be	AUX
taxlaw-2811	436	20	applied	apply	VERB
taxlaw-2811	436	21	.	.	PUNCT
taxlaw-2811	437	1	given	give	VERB
taxlaw-2811	437	2	the	the	DET
taxlaw-2811	437	3	evidence	evidence	NOUN
taxlaw-2811	437	4	to	to	ADP
taxlaw-2811	437	5	date	date	NOUN
taxlaw-2811	437	6	,	,	PUNCT
taxlaw-2811	437	7	it	it	PRON
taxlaw-2811	437	8	is	be	AUX
taxlaw-2811	437	9	more	more	ADV
taxlaw-2811	437	10	likely	likely	ADJ
taxlaw-2811	437	11	that	that	SCONJ
taxlaw-2811	437	12	an	an	DET
taxlaw-2811	437	13	executive	executive	NOUN
taxlaw-2811	437	14	in	in	ADP
taxlaw-2811	437	15	the	the	DET
taxlaw-2811	437	16	united	united	PROPN
taxlaw-2811	437	17	states	states	PROPN
taxlaw-2811	437	18	will	will	AUX
taxlaw-2811	437	19	be	be	AUX
taxlaw-2811	437	20	caught	catch	VERB
taxlaw-2811	437	21	for	for	ADP
taxlaw-2811	437	22	backdating	backdating	NOUN
taxlaw-2811	437	23	options	option	NOUN
taxlaw-2811	437	24	than	than	ADP
taxlaw-2811	437	25	an	an	DET
taxlaw-2811	437	26	executive	executive	NOUN
taxlaw-2811	437	27	in	in	ADP
taxlaw-2811	437	28	canada	canada	PROPN
taxlaw-2811	437	29	.	.	PUNCT
taxlaw-2811	438	1	if	if	SCONJ
taxlaw-2811	438	2	the	the	DET
taxlaw-2811	438	3	backdating	backdating	NOUN
taxlaw-2811	438	4	is	be	AUX
taxlaw-2811	438	5	not	not	PART
taxlaw-2811	438	6	caught	catch	VERB
taxlaw-2811	438	7	by	by	ADP
taxlaw-2811	438	8	securities	security	NOUN
taxlaw-2811	438	9	regulators	regulator	NOUN
taxlaw-2811	438	10	,	,	PUNCT
taxlaw-2811	438	11	it	it	PRON
taxlaw-2811	438	12	is	be	AUX
taxlaw-2811	438	13	highly	highly	ADV
taxlaw-2811	438	14	unlikely	unlikely	ADJ
taxlaw-2811	438	15	that	that	SCONJ
taxlaw-2811	438	16	the	the	DET
taxlaw-2811	438	17	canada	canada	PROPN
taxlaw-2811	438	18	revenue	revenue	PROPN
taxlaw-2811	438	19	agency	agency	NOUN
taxlaw-2811	438	20	will	will	AUX
taxlaw-2811	438	21	independently	independently	ADV
taxlaw-2811	438	22	investigate	investigate	VERB
taxlaw-2811	438	23	possible	possible	ADJ
taxlaw-2811	438	24	backdating	backdating	NOUN
taxlaw-2811	438	25	behavior	behavior	NOUN
taxlaw-2811	438	26	.	.	PUNCT
taxlaw-2811	439	1	canada	canada	PROPN
taxlaw-2811	439	2	’s	’s	PART
taxlaw-2811	439	3	securities	security	NOUN
taxlaw-2811	439	4	regulators	regulator	NOUN
taxlaw-2811	439	5	are	be	AUX
taxlaw-2811	439	6	generally	generally	ADV
taxlaw-2811	439	7	considered	consider	VERB
taxlaw-2811	439	8	to	to	PART
taxlaw-2811	439	9	be	be	AUX
taxlaw-2811	439	10	less	less	ADV
taxlaw-2811	439	11	aggressive	aggressive	ADJ
taxlaw-2811	439	12	in	in	ADP
taxlaw-2811	439	13	investigating	investigate	VERB
taxlaw-2811	439	14	backdating	backdating	NOUN
taxlaw-2811	439	15	behavior	behavior	NOUN
taxlaw-2811	439	16	than	than	ADP
taxlaw-2811	439	17	the	the	DET
taxlaw-2811	439	18	united	united	PROPN
taxlaw-2811	439	19	states	states	PROPN
taxlaw-2811	439	20	’	’	PART
taxlaw-2811	439	21	securities	security	NOUN
taxlaw-2811	439	22	and	and	CCONJ
taxlaw-2811	439	23	exchange	exchange	PROPN
taxlaw-2811	439	24	commission	commission	PROPN
taxlaw-2811	439	25	.	.	PUNCT
taxlaw-2811	440	1	furthermore	furthermore	ADV
taxlaw-2811	440	2	,	,	PUNCT
taxlaw-2811	440	3	the	the	DET
taxlaw-2811	440	4	internal	internal	ADJ
taxlaw-2811	440	5	revenue	revenue	NOUN
taxlaw-2811	440	6	service	service	NOUN
taxlaw-2811	440	7	has	have	AUX
taxlaw-2811	440	8	given	give	VERB
taxlaw-2811	440	9	backdated	backdate	VERB
taxlaw-2811	440	10	stock	stock	NOUN
taxlaw-2811	440	11	options	option	NOUN
taxlaw-2811	440	12	specific	specific	ADJ
taxlaw-2811	440	13	recognition	recognition	NOUN
taxlaw-2811	440	14	as	as	ADP
taxlaw-2811	440	15	a	a	DET
taxlaw-2811	440	16	tier	tier	NOUN
taxlaw-2811	440	17	i	i	PRON
taxlaw-2811	440	18	issue	issue	VERB
taxlaw-2811	440	19	for	for	ADP
taxlaw-2811	440	20	its	its	PRON
taxlaw-2811	440	21	large	large	ADJ
taxlaw-2811	440	22	and	and	CCONJ
taxlaw-2811	440	23	mid	mid	ADJ
taxlaw-2811	440	24	-	-	NOUN
taxlaw-2811	440	25	size	size	NOUN
taxlaw-2811	440	26	division	division	NOUN
taxlaw-2811	440	27	.	.	PUNCT
taxlaw-2811	441	1	i.r.s	i.r.s	PROPN
taxlaw-2811	441	2	.	.	PUNCT
taxlaw-2811	442	1	treas	treas	PROPN
taxlaw-2811	442	2	.	.	PUNCT
taxlaw-2811	443	1	dir	dir	PROPN
taxlaw-2811	443	2	.	.	PUNCT
taxlaw-2811	444	1	lmsb	lmsb	PROPN
taxlaw-2811	444	2	04	04	NUM
taxlaw-2811	444	3	-	-	PUNCT
taxlaw-2811	444	4	0407	0407	NUM
taxlaw-2811	444	5	-	-	PUNCT
taxlaw-2811	444	6	036	036	NUM
taxlaw-2811	444	7	(	(	PUNCT
taxlaw-2811	444	8	june	june	PROPN
taxlaw-2811	444	9	15	15	NUM
taxlaw-2811	444	10	,	,	PUNCT
taxlaw-2811	444	11	2007	2007	NUM
taxlaw-2811	444	12	)	)	PUNCT
taxlaw-2811	444	13	.	.	PUNCT
taxlaw-2811	445	1	the	the	DET
taxlaw-2811	445	2	heightened	heighten	VERB
taxlaw-2811	445	3	probability	probability	NOUN
taxlaw-2811	445	4	of	of	ADP
taxlaw-2811	445	5	being	be	AUX
taxlaw-2811	445	6	caught	catch	VERB
taxlaw-2811	445	7	by	by	ADP
taxlaw-2811	445	8	either	either	CCONJ
taxlaw-2811	445	9	regulatory	regulatory	ADJ
taxlaw-2811	445	10	body	body	NOUN
taxlaw-2811	445	11	in	in	ADP
taxlaw-2811	445	12	the	the	DET
taxlaw-2811	445	13	united	united	PROPN
taxlaw-2811	445	14	states	states	PROPN
taxlaw-2811	445	15	likely	likely	ADV
taxlaw-2811	445	16	contributes	contribute	VERB
taxlaw-2811	445	17	to	to	ADP
taxlaw-2811	445	18	the	the	DET
taxlaw-2811	445	19	decreased	decrease	VERB
taxlaw-2811	445	20	incidence	incidence	NOUN
taxlaw-2811	445	21	of	of	ADP
taxlaw-2811	445	22	backdated	backdate	VERB
taxlaw-2811	445	23	or	or	CCONJ
taxlaw-2811	445	24	manipulated	manipulate	VERB
taxlaw-2811	445	25	option	option	NOUN
taxlaw-2811	445	26	grants	grant	NOUN
taxlaw-2811	445	27	in	in	ADP
taxlaw-2811	445	28	the	the	DET
taxlaw-2811	445	29	united	united	PROPN
taxlaw-2811	445	30	states	states	PROPN
taxlaw-2811	445	31	,	,	PUNCT
taxlaw-2811	445	32	ceteris	ceteris	NOUN
taxlaw-2811	445	33	paribus	paribus	NOUN
taxlaw-2811	445	34	.	.	PUNCT
taxlaw-2811	446	1	see	see	VERB
taxlaw-2811	446	2	also	also	ADV
taxlaw-2811	446	3	infra	infra	NOUN
taxlaw-2811	446	4	note	note	VERB
taxlaw-2811	446	5	65	65	NUM
taxlaw-2811	446	6	and	and	CCONJ
taxlaw-2811	446	7	accompanying	accompany	VERB
taxlaw-2811	446	8	text	text	NOUN
taxlaw-2811	446	9	(	(	PUNCT
taxlaw-2811	446	10	discussing	discuss	VERB
taxlaw-2811	446	11	the	the	DET
taxlaw-2811	446	12	positive	positive	ADJ
taxlaw-2811	446	13	correlation	correlation	NOUN
taxlaw-2811	446	14	between	between	ADP
taxlaw-2811	446	15	compliance	compliance	NOUN
taxlaw-2811	446	16	and	and	CCONJ
taxlaw-2811	446	17	the	the	DET
taxlaw-2811	446	18	size	size	NOUN
taxlaw-2811	446	19	of	of	ADP
taxlaw-2811	446	20	penalty	penalty	NOUN
taxlaw-2811	446	21	if	if	SCONJ
taxlaw-2811	446	22	caught	catch	VERB
taxlaw-2811	446	23	)	)	PUNCT
taxlaw-2811	446	24	.	.	PUNCT
taxlaw-2811	447	1	63	63	NUM
taxlaw-2811	447	2	the	the	DET
taxlaw-2811	447	3	implications	implication	NOUN
taxlaw-2811	447	4	of	of	ADP
taxlaw-2811	447	5	this	this	PRON
taxlaw-2811	447	6	could	could	AUX
taxlaw-2811	447	7	reach	reach	VERB
taxlaw-2811	447	8	even	even	ADV
taxlaw-2811	447	9	further	far	ADV
taxlaw-2811	447	10	since	since	SCONJ
taxlaw-2811	447	11	it	it	PRON
taxlaw-2811	447	12	previously	previously	ADV
taxlaw-2811	447	13	has	have	AUX
taxlaw-2811	447	14	been	be	AUX
taxlaw-2811	447	15	found	find	VERB
taxlaw-2811	447	16	that	that	SCONJ
taxlaw-2811	447	17	noncompliant	noncompliant	ADJ
taxlaw-2811	447	18	corporations	corporation	NOUN
taxlaw-2811	447	19	are	be	AUX
taxlaw-2811	447	20	three	three	NUM
taxlaw-2811	447	21	times	time	NOUN
taxlaw-2811	447	22	more	more	ADV
taxlaw-2811	447	23	likely	likely	ADJ
taxlaw-2811	447	24	than	than	SCONJ
taxlaw-2811	447	25	compliant	compliant	ADJ
taxlaw-2811	447	26	corporations	corporation	NOUN
taxlaw-2811	447	27	to	to	PART
taxlaw-2811	447	28	be	be	AUX
taxlaw-2811	447	29	managed	manage	VERB
taxlaw-2811	447	30	by	by	ADP
taxlaw-2811	447	31	executives	executive	NOUN
taxlaw-2811	447	32	who	who	PRON
taxlaw-2811	447	33	have	have	AUX
taxlaw-2811	447	34	evaded	evade	VERB
taxlaw-2811	447	35	personal	personal	ADJ
taxlaw-2811	447	36	taxes	taxis	NOUN
taxlaw-2811	447	37	.	.	PUNCT
taxlaw-2811	448	1	see	see	VERB
taxlaw-2811	448	2	david	david	PROPN
taxlaw-2811	448	3	joulfaian	joulfaian	PROPN
taxlaw-2811	448	4	,	,	PUNCT
taxlaw-2811	448	5	corporate	corporate	ADJ
taxlaw-2811	448	6	tax	tax	NOUN
taxlaw-2811	448	7	evasion	evasion	NOUN
taxlaw-2811	448	8	and	and	CCONJ
taxlaw-2811	448	9	managerial	managerial	ADJ
taxlaw-2811	448	10	preferences	preference	NOUN
taxlaw-2811	448	11	,	,	PUNCT
taxlaw-2811	448	12	82	82	NUM
taxlaw-2811	448	13	rev	rev	X
taxlaw-2811	448	14	.	.	PROPN
taxlaw-2811	448	15	econ	econ	PROPN
taxlaw-2811	448	16	.	.	PUNCT
taxlaw-2811	448	17	&	&	CCONJ
taxlaw-2811	448	18	stat	stat	PROPN
taxlaw-2811	448	19	.	.	PUNCT
taxlaw-2811	449	1	698	698	NUM
taxlaw-2811	449	2	,	,	PUNCT
taxlaw-2811	449	3	698	698	NUM
taxlaw-2811	449	4	-	-	SYM
taxlaw-2811	449	5	99	99	NUM
taxlaw-2811	449	6	(	(	PUNCT
taxlaw-2811	449	7	2000	2000	NUM
taxlaw-2811	449	8	)	)	PUNCT
taxlaw-2811	449	9	.	.	PUNCT
taxlaw-2811	450	1	158	158	NUM
taxlaw-2811	450	2	columbia	columbia	PROPN
taxlaw-2811	450	3	journal	journal	PROPN
taxlaw-2811	450	4	of	of	ADP
taxlaw-2811	450	5	tax	tax	NOUN
taxlaw-2811	450	6	law	law	NOUN
taxlaw-2811	451	1	[	[	X
taxlaw-2811	451	2	vol.3:144	vol.3:144	PROPN
taxlaw-2811	451	3	in	in	ADP
taxlaw-2811	451	4	the	the	DET
taxlaw-2811	451	5	united	united	PROPN
taxlaw-2811	451	6	states	states	PROPN
taxlaw-2811	451	7	,	,	PUNCT
taxlaw-2811	451	8	employees	employee	NOUN
taxlaw-2811	451	9	who	who	PRON
taxlaw-2811	451	10	receive	receive	VERB
taxlaw-2811	451	11	backdated	backdate	VERB
taxlaw-2811	451	12	isos	isos	ADV
taxlaw-2811	451	13	or	or	CCONJ
taxlaw-2811	451	14	backdated	backdate	VERB
taxlaw-2811	451	15	nsos	nsos	NOUN
taxlaw-2811	451	16	are	be	AUX
taxlaw-2811	451	17	,	,	PUNCT
taxlaw-2811	451	18	in	in	ADP
taxlaw-2811	451	19	fact	fact	NOUN
taxlaw-2811	451	20	,	,	PUNCT
taxlaw-2811	451	21	receiving	receive	VERB
taxlaw-2811	451	22	deferred	deferred	ADJ
taxlaw-2811	451	23	compensation	compensation	NOUN
taxlaw-2811	451	24	subject	subject	NOUN
taxlaw-2811	451	25	to	to	ADP
taxlaw-2811	451	26	tax	tax	NOUN
taxlaw-2811	451	27	under	under	ADP
taxlaw-2811	451	28	i.r.c	i.r.c	NOUN
taxlaw-2811	451	29	.	.	PUNCT
taxlaw-2811	452	1	§	§	PROPN
taxlaw-2811	452	2	409a	409a	PROPN
taxlaw-2811	452	3	.	.	PUNCT
taxlaw-2811	453	1	in	in	ADP
taxlaw-2811	453	2	addition	addition	NOUN
taxlaw-2811	453	3	,	,	PUNCT
taxlaw-2811	453	4	isos	isos	ADV
taxlaw-2811	453	5	that	that	PRON
taxlaw-2811	453	6	are	be	AUX
taxlaw-2811	453	7	backdated	backdate	VERB
taxlaw-2811	453	8	do	do	AUX
taxlaw-2811	453	9	not	not	PART
taxlaw-2811	453	10	meet	meet	VERB
taxlaw-2811	453	11	the	the	DET
taxlaw-2811	453	12	necessary	necessary	ADJ
taxlaw-2811	453	13	requirements	requirement	NOUN
taxlaw-2811	453	14	for	for	ADP
taxlaw-2811	453	15	preferential	preferential	ADJ
taxlaw-2811	453	16	tax	tax	NOUN
taxlaw-2811	453	17	treatment	treatment	NOUN
taxlaw-2811	453	18	(	(	PUNCT
taxlaw-2811	453	19	assuming	assume	VERB
taxlaw-2811	453	20	that	that	SCONJ
taxlaw-2811	453	21	the	the	DET
taxlaw-2811	453	22	shares	share	NOUN
taxlaw-2811	453	23	are	be	AUX
taxlaw-2811	453	24	held	hold	VERB
taxlaw-2811	453	25	for	for	ADP
taxlaw-2811	453	26	at	at	ADV
taxlaw-2811	453	27	least	least	ADV
taxlaw-2811	453	28	a	a	PRON
taxlaw-2811	453	29	year	year	NOUN
taxlaw-2811	453	30	after	after	ADP
taxlaw-2811	453	31	exercise	exercise	NOUN
taxlaw-2811	453	32	)	)	PUNCT
taxlaw-2811	453	33	and	and	CCONJ
taxlaw-2811	453	34	instead	instead	ADV
taxlaw-2811	453	35	must	must	AUX
taxlaw-2811	453	36	be	be	AUX
taxlaw-2811	453	37	treated	treat	VERB
taxlaw-2811	453	38	as	as	ADP
taxlaw-2811	453	39	backdated	backdate	VERB
taxlaw-2811	453	40	nsos	nsos	NOUN
taxlaw-2811	453	41	for	for	ADP
taxlaw-2811	453	42	tax	tax	NOUN
taxlaw-2811	453	43	purposes	purpose	NOUN
taxlaw-2811	453	44	.	.	PUNCT
taxlaw-2811	454	1	however	however	ADV
taxlaw-2811	454	2	,	,	PUNCT
taxlaw-2811	454	3	rank	rank	VERB
taxlaw-2811	454	4	and	and	CCONJ
taxlaw-2811	454	5	file	file	VERB
taxlaw-2811	454	6	employees	employee	NOUN
taxlaw-2811	454	7	who	who	PRON
taxlaw-2811	454	8	receive	receive	VERB
taxlaw-2811	454	9	isos	isos	NOUN
taxlaw-2811	454	10	may	may	AUX
taxlaw-2811	454	11	not	not	PART
taxlaw-2811	454	12	be	be	AUX
taxlaw-2811	454	13	aware	aware	ADJ
taxlaw-2811	454	14	they	they	PRON
taxlaw-2811	454	15	were	be	AUX
taxlaw-2811	454	16	granted	grant	VERB
taxlaw-2811	454	17	discounted	discount	VERB
taxlaw-2811	454	18	stock	stock	NOUN
taxlaw-2811	454	19	options	option	NOUN
taxlaw-2811	454	20	and	and	CCONJ
taxlaw-2811	454	21	could	could	AUX
taxlaw-2811	454	22	be	be	AUX
taxlaw-2811	454	23	reassessed	reassess	VERB
taxlaw-2811	454	24	on	on	ADP
taxlaw-2811	454	25	the	the	DET
taxlaw-2811	454	26	basis	basis	NOUN
taxlaw-2811	454	27	that	that	SCONJ
taxlaw-2811	454	28	a	a	DET
taxlaw-2811	454	29	tax	tax	NOUN
taxlaw-2811	454	30	liability	liability	NOUN
taxlaw-2811	454	31	arose	arise	VERB
taxlaw-2811	454	32	in	in	ADP
taxlaw-2811	454	33	the	the	DET
taxlaw-2811	454	34	year	year	NOUN
taxlaw-2811	454	35	the	the	DET
taxlaw-2811	454	36	options	option	NOUN
taxlaw-2811	454	37	vested	vest	VERB
taxlaw-2811	454	38	(	(	PUNCT
taxlaw-2811	454	39	and	and	CCONJ
taxlaw-2811	454	40	subject	subject	VERB
taxlaw-2811	454	41	to	to	ADP
taxlaw-2811	454	42	an	an	DET
taxlaw-2811	454	43	income	income	NOUN
taxlaw-2811	454	44	inclusion	inclusion	NOUN
taxlaw-2811	454	45	and	and	CCONJ
taxlaw-2811	454	46	additional	additional	ADJ
taxlaw-2811	454	47	tax	tax	NOUN
taxlaw-2811	454	48	under	under	ADP
taxlaw-2811	454	49	i.r.c	i.r.c	NOUN
taxlaw-2811	454	50	.	.	PUNCT
taxlaw-2811	455	1	§	§	PROPN
taxlaw-2811	455	2	409a	409a	PROPN
taxlaw-2811	455	3	)	)	PUNCT
taxlaw-2811	456	1	in	in	ADP
taxlaw-2811	456	2	addition	addition	NOUN
taxlaw-2811	456	3	to	to	ADP
taxlaw-2811	456	4	the	the	DET
taxlaw-2811	456	5	year	year	NOUN
taxlaw-2811	456	6	the	the	DET
taxlaw-2811	456	7	shares	share	NOUN
taxlaw-2811	456	8	are	be	AUX
taxlaw-2811	456	9	ultimately	ultimately	ADV
taxlaw-2811	456	10	sold	sell	VERB
taxlaw-2811	456	11	.	.	PUNCT
taxlaw-2811	457	1	the	the	DET
taxlaw-2811	457	2	relative	relative	ADJ
taxlaw-2811	457	3	share	share	NOUN
taxlaw-2811	457	4	values	value	NOUN
taxlaw-2811	457	5	at	at	ADP
taxlaw-2811	457	6	the	the	DET
taxlaw-2811	457	7	time	time	NOUN
taxlaw-2811	457	8	of	of	ADP
taxlaw-2811	457	9	vesting	vest	VERB
taxlaw-2811	457	10	(	(	PUNCT
taxlaw-2811	457	11	and	and	CCONJ
taxlaw-2811	457	12	december	december	PROPN
taxlaw-2811	457	13	31	31	NUM
taxlaw-2811	457	14	of	of	ADP
taxlaw-2811	457	15	each	each	DET
taxlaw-2811	457	16	year	year	NOUN
taxlaw-2811	457	17	that	that	PRON
taxlaw-2811	457	18	vested	vested	ADJ
taxlaw-2811	457	19	options	option	NOUN
taxlaw-2811	457	20	remain	remain	VERB
taxlaw-2811	457	21	unexercised	unexercised	ADJ
taxlaw-2811	457	22	)	)	PUNCT
taxlaw-2811	457	23	give	give	VERB
taxlaw-2811	457	24	rise	rise	NOUN
taxlaw-2811	457	25	to	to	ADP
taxlaw-2811	457	26	significant	significant	ADJ
taxlaw-2811	457	27	tax	tax	NOUN
taxlaw-2811	457	28	differences	difference	NOUN
taxlaw-2811	457	29	upon	upon	SCONJ
taxlaw-2811	457	30	exercise	exercise	NOUN
taxlaw-2811	457	31	or	or	CCONJ
taxlaw-2811	457	32	sale	sale	NOUN
taxlaw-2811	457	33	.	.	PUNCT
taxlaw-2811	458	1	the	the	DET
taxlaw-2811	458	2	corporation	corporation	NOUN
taxlaw-2811	458	3	’s	’s	PART
taxlaw-2811	458	4	executives	executive	NOUN
taxlaw-2811	458	5	may	may	AUX
taxlaw-2811	458	6	have	have	AUX
taxlaw-2811	458	7	knowingly	knowingly	ADV
taxlaw-2811	458	8	received	receive	VERB
taxlaw-2811	458	9	backdated	backdated	ADJ
taxlaw-2811	458	10	options	option	NOUN
taxlaw-2811	458	11	and	and	CCONJ
taxlaw-2811	458	12	reported	report	VERB
taxlaw-2811	458	13	them	they	PRON
taxlaw-2811	458	14	as	as	SCONJ
taxlaw-2811	458	15	if	if	SCONJ
taxlaw-2811	458	16	they	they	PRON
taxlaw-2811	458	17	were	be	AUX
taxlaw-2811	458	18	at	at	ADP
taxlaw-2811	458	19	-	-	PUNCT
taxlaw-2811	458	20	the	the	DET
taxlaw-2811	458	21	-	-	PUNCT
taxlaw-2811	458	22	money	money	NOUN
taxlaw-2811	458	23	.	.	PUNCT
taxlaw-2811	459	1	in	in	ADP
taxlaw-2811	459	2	addition	addition	NOUN
taxlaw-2811	459	3	to	to	ADP
taxlaw-2811	459	4	the	the	DET
taxlaw-2811	459	5	accelerated	accelerated	ADJ
taxlaw-2811	459	6	reporting	reporting	NOUN
taxlaw-2811	459	7	under	under	ADP
taxlaw-2811	459	8	i.r.c	i.r.c	NOUN
taxlaw-2811	459	9	.	.	PUNCT
taxlaw-2811	460	1	§	§	PROPN
taxlaw-2811	460	2	409a	409a	PROPN
taxlaw-2811	460	3	,	,	PUNCT
taxlaw-2811	460	4	such	such	ADJ
taxlaw-2811	460	5	executives	executive	NOUN
taxlaw-2811	460	6	could	could	AUX
taxlaw-2811	460	7	be	be	AUX
taxlaw-2811	460	8	subject	subject	ADJ
taxlaw-2811	460	9	to	to	ADP
taxlaw-2811	460	10	gross	gross	ADJ
taxlaw-2811	460	11	negligence	negligence	NOUN
taxlaw-2811	460	12	penalties	penalty	NOUN
taxlaw-2811	460	13	and	and	CCONJ
taxlaw-2811	460	14	perhaps	perhaps	ADV
taxlaw-2811	460	15	charged	charge	VERB
taxlaw-2811	460	16	with	with	ADP
taxlaw-2811	460	17	tax	tax	NOUN
taxlaw-2811	460	18	evasion	evasion	NOUN
taxlaw-2811	460	19	.	.	PUNCT
taxlaw-2811	461	1	64	64	NUM
taxlaw-2811	461	2	based	base	VERB
taxlaw-2811	461	3	on	on	ADP
taxlaw-2811	461	4	the	the	DET
taxlaw-2811	461	5	standard	standard	ADJ
taxlaw-2811	461	6	model	model	NOUN
taxlaw-2811	461	7	of	of	ADP
taxlaw-2811	461	8	tax	tax	NOUN
taxlaw-2811	461	9	evasion	evasion	NOUN
taxlaw-2811	461	10	by	by	ADP
taxlaw-2811	461	11	allingham	allingham	NOUN
taxlaw-2811	461	12	and	and	CCONJ
taxlaw-2811	461	13	sandmo	sandmo	NOUN
taxlaw-2811	461	14	,	,	PUNCT
taxlaw-2811	461	15	65	65	NUM
taxlaw-2811	461	16	where	where	SCONJ
taxlaw-2811	461	17	compliance	compliance	NOUN
taxlaw-2811	461	18	is	be	AUX
taxlaw-2811	461	19	positively	positively	ADV
taxlaw-2811	461	20	associated	associate	VERB
taxlaw-2811	461	21	with	with	ADP
taxlaw-2811	461	22	the	the	DET
taxlaw-2811	461	23	size	size	NOUN
taxlaw-2811	461	24	of	of	ADP
taxlaw-2811	461	25	penalty	penalty	NOUN
taxlaw-2811	461	26	assessed	assess	VERB
taxlaw-2811	461	27	if	if	SCONJ
taxlaw-2811	461	28	caught	catch	VERB
taxlaw-2811	461	29	,	,	PUNCT
taxlaw-2811	461	30	one	one	PRON
taxlaw-2811	461	31	might	might	AUX
taxlaw-2811	461	32	expect	expect	VERB
taxlaw-2811	461	33	that	that	SCONJ
taxlaw-2811	461	34	the	the	DET
taxlaw-2811	461	35	punitive	punitive	ADJ
taxlaw-2811	461	36	consequences	consequence	NOUN
taxlaw-2811	461	37	of	of	ADP
taxlaw-2811	461	38	i.r.c	i.r.c	NOUN
taxlaw-2811	461	39	.	.	PUNCT
taxlaw-2811	462	1	§	§	PROPN
taxlaw-2811	462	2	409a	409a	PROPN
taxlaw-2811	462	3	should	should	AUX
taxlaw-2811	462	4	have	have	AUX
taxlaw-2811	462	5	reduced	reduce	VERB
taxlaw-2811	462	6	the	the	DET
taxlaw-2811	462	7	incidence	incidence	NOUN
taxlaw-2811	462	8	of	of	ADP
taxlaw-2811	462	9	backdating	backdating	NOUN
taxlaw-2811	462	10	in	in	ADP
taxlaw-2811	462	11	the	the	DET
taxlaw-2811	462	12	united	united	PROPN
taxlaw-2811	462	13	states	states	PROPN
taxlaw-2811	462	14	.	.	PUNCT
taxlaw-2811	463	1	however	however	ADV
taxlaw-2811	463	2	,	,	PUNCT
taxlaw-2811	463	3	there	there	PRON
taxlaw-2811	463	4	continues	continue	VERB
taxlaw-2811	463	5	to	to	PART
taxlaw-2811	463	6	be	be	AUX
taxlaw-2811	463	7	some	some	DET
taxlaw-2811	463	8	evidence	evidence	NOUN
taxlaw-2811	463	9	of	of	ADP
taxlaw-2811	463	10	backdating	backdating	NOUN
taxlaw-2811	463	11	in	in	ADP
taxlaw-2811	463	12	the	the	DET
taxlaw-2811	463	13	united	united	PROPN
taxlaw-2811	463	14	states	states	PROPN
taxlaw-2811	463	15	,	,	PUNCT
taxlaw-2811	463	16	66	66	NUM
taxlaw-2811	463	17	suggesting	suggest	VERB
taxlaw-2811	463	18	that	that	SCONJ
taxlaw-2811	463	19	executives	executive	NOUN
taxlaw-2811	463	20	may	may	AUX
taxlaw-2811	463	21	perceive	perceive	VERB
taxlaw-2811	463	22	there	there	ADV
taxlaw-2811	463	23	to	to	PART
taxlaw-2811	463	24	be	be	AUX
taxlaw-2811	463	25	a	a	DET
taxlaw-2811	463	26	low	low	ADJ
taxlaw-2811	463	27	risk	risk	NOUN
taxlaw-2811	463	28	that	that	SCONJ
taxlaw-2811	463	29	the	the	DET
taxlaw-2811	463	30	irs	irs	PROPN
taxlaw-2811	463	31	will	will	AUX
taxlaw-2811	463	32	apply	apply	VERB
taxlaw-2811	463	33	i.r.c	i.r.c	NOUN
taxlaw-2811	463	34	.	.	PUNCT
taxlaw-2811	464	1	§	§	PROPN
taxlaw-2811	464	2	409a	409a	PROPN
taxlaw-2811	464	3	to	to	ADP
taxlaw-2811	464	4	backdated	backdate	VERB
taxlaw-2811	464	5	options	option	NOUN
taxlaw-2811	464	6	.	.	PUNCT
taxlaw-2811	465	1	iii	iii	X
taxlaw-2811	465	2	.	.	PUNCT
taxlaw-2811	465	3	quantifying	quantify	VERB
taxlaw-2811	465	4	the	the	DET
taxlaw-2811	465	5	benefits	benefit	NOUN
taxlaw-2811	465	6	of	of	ADP
taxlaw-2811	465	7	backdating	backdating	NOUN
taxlaw-2811	465	8	:	:	PUNCT
taxlaw-2811	465	9	examples	example	NOUN
taxlaw-2811	465	10	to	to	PART
taxlaw-2811	465	11	demonstrate	demonstrate	VERB
taxlaw-2811	465	12	the	the	DET
taxlaw-2811	465	13	tax	tax	NOUN
taxlaw-2811	465	14	consequences	consequence	NOUN
taxlaw-2811	465	15	of	of	ADP
taxlaw-2811	465	16	backdated	backdate	VERB
taxlaw-2811	465	17	options	option	NOUN
taxlaw-2811	465	18	in	in	ADP
taxlaw-2811	465	19	each	each	DET
taxlaw-2811	465	20	country	country	NOUN
taxlaw-2811	465	21	,	,	PUNCT
taxlaw-2811	465	22	consider	consider	VERB
taxlaw-2811	465	23	the	the	DET
taxlaw-2811	465	24	following	follow	VERB
taxlaw-2811	465	25	example	example	NOUN
taxlaw-2811	465	26	.	.	PUNCT
taxlaw-2811	466	1	an	an	DET
taxlaw-2811	466	2	executive	executive	NOUN
taxlaw-2811	466	3	at	at	ADP
taxlaw-2811	466	4	a	a	DET
taxlaw-2811	466	5	publicly	publicly	ADV
taxlaw-2811	466	6	traded	trade	VERB
taxlaw-2811	466	7	company	company	NOUN
taxlaw-2811	466	8	is	be	AUX
taxlaw-2811	466	9	the	the	DET
taxlaw-2811	466	10	recipient	recipient	NOUN
taxlaw-2811	466	11	of	of	ADP
taxlaw-2811	466	12	an	an	DET
taxlaw-2811	466	13	option	option	NOUN
taxlaw-2811	466	14	grant	grant	NOUN
taxlaw-2811	466	15	for	for	ADP
taxlaw-2811	466	16	30,000	30,000	NUM
taxlaw-2811	466	17	shares	share	NOUN
taxlaw-2811	466	18	which	which	PRON
taxlaw-2811	466	19	expires	expire	VERB
taxlaw-2811	466	20	ten	ten	NUM
taxlaw-2811	466	21	years	year	NOUN
taxlaw-2811	466	22	after	after	ADP
taxlaw-2811	466	23	the	the	DET
taxlaw-2811	466	24	date	date	NOUN
taxlaw-2811	466	25	of	of	ADP
taxlaw-2811	466	26	the	the	DET
taxlaw-2811	466	27	grant	grant	NOUN
taxlaw-2811	466	28	.	.	PUNCT
taxlaw-2811	467	1	this	this	DET
taxlaw-2811	467	2	award	award	NOUN
taxlaw-2811	467	3	is	be	AUX
taxlaw-2811	467	4	dated	date	VERB
taxlaw-2811	467	5	as	as	ADP
taxlaw-2811	467	6	having	having	AUX
taxlaw-2811	467	7	been	be	AUX
taxlaw-2811	467	8	granted	grant	VERB
taxlaw-2811	467	9	on	on	ADP
taxlaw-2811	467	10	october	october	PROPN
taxlaw-2811	467	11	16	16	NUM
taxlaw-2811	467	12	when	when	SCONJ
taxlaw-2811	467	13	the	the	DET
taxlaw-2811	467	14	share	share	NOUN
taxlaw-2811	467	15	price	price	NOUN
taxlaw-2811	467	16	was	be	AUX
taxlaw-2811	467	17	$	$	SYM
taxlaw-2811	467	18	14.25	14.25	NUM
taxlaw-2811	467	19	,	,	PUNCT
taxlaw-2811	467	20	but	but	CCONJ
taxlaw-2811	467	21	in	in	ADP
taxlaw-2811	467	22	reality	reality	NOUN
taxlaw-2811	467	23	was	be	AUX
taxlaw-2811	467	24	granted	grant	VERB
taxlaw-2811	467	25	on	on	ADP
taxlaw-2811	467	26	november	november	PROPN
taxlaw-2811	467	27	30	30	NUM
taxlaw-2811	467	28	when	when	SCONJ
taxlaw-2811	467	29	the	the	DET
taxlaw-2811	467	30	share	share	NOUN
taxlaw-2811	467	31	price	price	NOUN
taxlaw-2811	467	32	was	be	AUX
taxlaw-2811	467	33	$	$	SYM
taxlaw-2811	467	34	18.40	18.40	NUM
taxlaw-2811	467	35	.	.	PUNCT
taxlaw-2811	468	1	for	for	ADP
taxlaw-2811	468	2	simplicity	simplicity	NOUN
taxlaw-2811	468	3	and	and	CCONJ
taxlaw-2811	468	4	ease	ease	NOUN
taxlaw-2811	468	5	of	of	ADP
taxlaw-2811	468	6	comparison	comparison	NOUN
taxlaw-2811	468	7	,	,	PUNCT
taxlaw-2811	468	8	we	we	PRON
taxlaw-2811	468	9	assume	assume	VERB
taxlaw-2811	468	10	that	that	SCONJ
taxlaw-2811	468	11	the	the	DET
taxlaw-2811	468	12	individual	individual	NOUN
taxlaw-2811	468	13	faces	face	VERB
taxlaw-2811	468	14	a	a	DET
taxlaw-2811	468	15	marginal	marginal	ADJ
taxlaw-2811	468	16	tax	tax	NOUN
taxlaw-2811	468	17	64	64	NUM
taxlaw-2811	468	18	see	see	NOUN
taxlaw-2811	468	19	supra	supra	PROPN
taxlaw-2811	468	20	note	note	PROPN
taxlaw-2811	468	21	62	62	NUM
taxlaw-2811	468	22	and	and	CCONJ
taxlaw-2811	468	23	accompanying	accompany	VERB
taxlaw-2811	468	24	text	text	NOUN
taxlaw-2811	468	25	.	.	PUNCT
taxlaw-2811	469	1	65	65	NUM
taxlaw-2811	469	2	see	see	VERB
taxlaw-2811	469	3	generally	generally	ADV
taxlaw-2811	469	4	michael	michael	PROPN
taxlaw-2811	469	5	g.	g.	PROPN
taxlaw-2811	469	6	allingham	allingham	PROPN
taxlaw-2811	469	7	&	&	CCONJ
taxlaw-2811	469	8	agnar	agnar	PROPN
taxlaw-2811	469	9	sandmo	sandmo	PROPN
taxlaw-2811	469	10	,	,	PUNCT
taxlaw-2811	469	11	income	income	NOUN
taxlaw-2811	469	12	tax	tax	NOUN
taxlaw-2811	469	13	evasion	evasion	NOUN
taxlaw-2811	469	14	:	:	PUNCT
taxlaw-2811	469	15	a	a	DET
taxlaw-2811	469	16	theoretical	theoretical	ADJ
taxlaw-2811	469	17	analysis	analysis	NOUN
taxlaw-2811	469	18	,	,	PUNCT
taxlaw-2811	469	19	1	1	NUM
taxlaw-2811	469	20	j.	j.	PROPN
taxlaw-2811	469	21	pub	pub	PROPN
taxlaw-2811	469	22	.	.	PUNCT
taxlaw-2811	470	1	econ	econ	PROPN
taxlaw-2811	470	2	.	.	PUNCT
taxlaw-2811	471	1	323	323	NUM
taxlaw-2811	471	2	(	(	PUNCT
taxlaw-2811	471	3	1972	1972	NUM
taxlaw-2811	471	4	)	)	PUNCT
taxlaw-2811	471	5	(	(	PUNCT
taxlaw-2811	471	6	discussing	discuss	VERB
taxlaw-2811	471	7	how	how	SCONJ
taxlaw-2811	471	8	compliance	compliance	NOUN
taxlaw-2811	471	9	with	with	ADP
taxlaw-2811	471	10	reporting	reporting	NOUN
taxlaw-2811	471	11	regulations	regulation	NOUN
taxlaw-2811	471	12	increases	increase	NOUN
taxlaw-2811	471	13	as	as	ADP
taxlaw-2811	471	14	penalties	penalty	NOUN
taxlaw-2811	471	15	for	for	ADP
taxlaw-2811	471	16	evasion	evasion	NOUN
taxlaw-2811	471	17	increase	increase	NOUN
taxlaw-2811	471	18	)	)	PUNCT
taxlaw-2811	471	19	.	.	PUNCT
taxlaw-2811	472	1	the	the	DET
taxlaw-2811	472	2	allingham	allingham	NOUN
taxlaw-2811	472	3	-	-	PUNCT
taxlaw-2811	472	4	sandmo	sandmo	NOUN
taxlaw-2811	472	5	model	model	NOUN
taxlaw-2811	472	6	has	have	AUX
taxlaw-2811	472	7	been	be	AUX
taxlaw-2811	472	8	extended	extend	VERB
taxlaw-2811	472	9	in	in	ADP
taxlaw-2811	472	10	a	a	DET
taxlaw-2811	472	11	number	number	NOUN
taxlaw-2811	472	12	of	of	ADP
taxlaw-2811	472	13	dimensions	dimension	NOUN
taxlaw-2811	472	14	over	over	ADP
taxlaw-2811	472	15	the	the	DET
taxlaw-2811	472	16	last	last	ADJ
taxlaw-2811	472	17	thirty	thirty	NUM
taxlaw-2811	472	18	years	year	NOUN
taxlaw-2811	472	19	.	.	PUNCT
taxlaw-2811	473	1	see	see	VERB
taxlaw-2811	473	2	generally	generally	ADV
taxlaw-2811	473	3	kim	kim	PROPN
taxlaw-2811	473	4	border	border	PROPN
taxlaw-2811	473	5	&	&	CCONJ
taxlaw-2811	473	6	joel	joel	PROPN
taxlaw-2811	473	7	sobel	sobel	PROPN
taxlaw-2811	473	8	,	,	PUNCT
taxlaw-2811	473	9	samurai	samurai	NOUN
taxlaw-2811	473	10	accountant	accountant	NOUN
taxlaw-2811	473	11	:	:	PUNCT
taxlaw-2811	473	12	a	a	DET
taxlaw-2811	473	13	theory	theory	NOUN
taxlaw-2811	473	14	of	of	ADP
taxlaw-2811	473	15	audit	audit	NOUN
taxlaw-2811	473	16	and	and	CCONJ
taxlaw-2811	473	17	plunder	plunder	NOUN
taxlaw-2811	473	18	,	,	PUNCT
taxlaw-2811	473	19	54	54	NUM
taxlaw-2811	473	20	rev	rev	X
taxlaw-2811	473	21	.	.	PROPN
taxlaw-2811	473	22	econ	econ	PROPN
taxlaw-2811	473	23	.	.	PUNCT
taxlaw-2811	473	24	stud	stud	PROPN
taxlaw-2811	473	25	.	.	PUNCT
taxlaw-2811	474	1	525	525	NUM
taxlaw-2811	474	2	(	(	PUNCT
taxlaw-2811	474	3	1987	1987	NUM
taxlaw-2811	474	4	)	)	PUNCT
taxlaw-2811	474	5	(	(	PUNCT
taxlaw-2811	474	6	discussing	discuss	VERB
taxlaw-2811	474	7	the	the	DET
taxlaw-2811	474	8	positive	positive	ADJ
taxlaw-2811	474	9	relationship	relationship	NOUN
taxlaw-2811	474	10	between	between	ADP
taxlaw-2811	474	11	a	a	DET
taxlaw-2811	474	12	tax	tax	NOUN
taxlaw-2811	474	13	collector	collector	NOUN
taxlaw-2811	474	14	’s	’s	PART
taxlaw-2811	474	15	threat	threat	NOUN
taxlaw-2811	474	16	of	of	ADP
taxlaw-2811	474	17	audit	audit	NOUN
taxlaw-2811	474	18	and	and	CCONJ
taxlaw-2811	474	19	a	a	DET
taxlaw-2811	474	20	taxpayer	taxpayer	NOUN
taxlaw-2811	474	21	’s	’s	PART
taxlaw-2811	474	22	truthful	truthful	ADJ
taxlaw-2811	474	23	income	income	NOUN
taxlaw-2811	474	24	reporting	reporting	NOUN
taxlaw-2811	474	25	)	)	PUNCT
taxlaw-2811	474	26	;	;	PUNCT
taxlaw-2811	474	27	helmuth	helmuth	PROPN
taxlaw-2811	474	28	cremer	cremer	PROPN
taxlaw-2811	474	29	,	,	PUNCT
taxlaw-2811	474	30	maurice	maurice	PROPN
taxlaw-2811	474	31	marchand	marchand	PROPN
taxlaw-2811	474	32	&	&	CCONJ
taxlaw-2811	474	33	pierre	pierre	PROPN
taxlaw-2811	474	34	pestieau	pestieau	PROPN
taxlaw-2811	474	35	,	,	PUNCT
taxlaw-2811	474	36	evading	evade	VERB
taxlaw-2811	474	37	,	,	PUNCT
taxlaw-2811	474	38	auditing	auditing	NOUN
taxlaw-2811	474	39	and	and	CCONJ
taxlaw-2811	474	40	taxing	taxing	NOUN
taxlaw-2811	474	41	:	:	PUNCT
taxlaw-2811	474	42	the	the	DET
taxlaw-2811	474	43	equity	equity	NOUN
taxlaw-2811	474	44	-	-	PUNCT
taxlaw-2811	474	45	compliance	compliance	NOUN
taxlaw-2811	474	46	tradeoff	tradeoff	NOUN
taxlaw-2811	474	47	,	,	PUNCT
taxlaw-2811	474	48	43	43	NUM
taxlaw-2811	474	49	j.	j.	PROPN
taxlaw-2811	474	50	pub	pub	PROPN
taxlaw-2811	474	51	.	.	PUNCT
taxlaw-2811	475	1	econ	econ	PROPN
taxlaw-2811	475	2	.	.	PUNCT
taxlaw-2811	476	1	67	67	NUM
taxlaw-2811	476	2	(	(	PUNCT
taxlaw-2811	476	3	1990	1990	NUM
taxlaw-2811	476	4	)	)	PUNCT
taxlaw-2811	476	5	(	(	PUNCT
taxlaw-2811	476	6	analyzing	analyze	VERB
taxlaw-2811	476	7	the	the	DET
taxlaw-2811	476	8	social	social	ADJ
taxlaw-2811	476	9	welfare	welfare	NOUN
taxlaw-2811	476	10	elements	element	NOUN
taxlaw-2811	476	11	of	of	ADP
taxlaw-2811	476	12	tax	tax	NOUN
taxlaw-2811	476	13	parameters	parameter	NOUN
taxlaw-2811	476	14	that	that	PRON
taxlaw-2811	476	15	try	try	VERB
taxlaw-2811	476	16	to	to	PART
taxlaw-2811	476	17	maximize	maximize	VERB
taxlaw-2811	476	18	compliance	compliance	NOUN
taxlaw-2811	476	19	)	)	PUNCT
taxlaw-2811	476	20	;	;	PUNCT
taxlaw-2811	476	21	dilip	dilip	PROPN
taxlaw-2811	476	22	mookherjee	mookherjee	PROPN
taxlaw-2811	476	23	&	&	CCONJ
taxlaw-2811	476	24	ivan	ivan	PROPN
taxlaw-2811	476	25	p.l	p.l	PROPN
taxlaw-2811	476	26	.	.	PROPN
taxlaw-2811	476	27	png	png	PROPN
taxlaw-2811	476	28	,	,	PUNCT
taxlaw-2811	476	29	optimal	optimal	ADJ
taxlaw-2811	476	30	auditing	auditing	NOUN
taxlaw-2811	476	31	,	,	PUNCT
taxlaw-2811	476	32	insurance	insurance	NOUN
taxlaw-2811	476	33	and	and	CCONJ
taxlaw-2811	476	34	redistribution	redistribution	NOUN
taxlaw-2811	476	35	,	,	PUNCT
taxlaw-2811	476	36	104	104	NUM
taxlaw-2811	476	37	q.	q.	PROPN
taxlaw-2811	476	38	j.	j.	PROPN
taxlaw-2811	476	39	econ	econ	PROPN
taxlaw-2811	476	40	.	.	PUNCT
taxlaw-2811	477	1	399	399	NUM
taxlaw-2811	477	2	(	(	PUNCT
taxlaw-2811	477	3	1989	1989	NUM
taxlaw-2811	477	4	)	)	PUNCT
taxlaw-2811	477	5	(	(	PUNCT
taxlaw-2811	477	6	incorporating	incorporate	VERB
taxlaw-2811	477	7	the	the	DET
taxlaw-2811	477	8	role	role	NOUN
taxlaw-2811	477	9	of	of	ADP
taxlaw-2811	477	10	moral	moral	ADJ
taxlaw-2811	477	11	hazard	hazard	NOUN
taxlaw-2811	477	12	in	in	ADP
taxlaw-2811	477	13	the	the	DET
taxlaw-2811	477	14	penalty	penalty	NOUN
taxlaw-2811	477	15	-	-	PUNCT
taxlaw-2811	477	16	compliance	compliance	NOUN
taxlaw-2811	477	17	analysis	analysis	NOUN
taxlaw-2811	477	18	)	)	PUNCT
taxlaw-2811	477	19	;	;	PUNCT
taxlaw-2811	477	20	isabel	isabel	PROPN
taxlaw-2811	477	21	sanchez	sanchez	PROPN
taxlaw-2811	477	22	&	&	CCONJ
taxlaw-2811	477	23	joel	joel	PROPN
taxlaw-2811	477	24	sobel	sobel	PROPN
taxlaw-2811	477	25	,	,	PUNCT
taxlaw-2811	477	26	hierarchical	hierarchical	ADJ
taxlaw-2811	477	27	design	design	NOUN
taxlaw-2811	477	28	and	and	CCONJ
taxlaw-2811	477	29	enforcement	enforcement	NOUN
taxlaw-2811	477	30	of	of	ADP
taxlaw-2811	477	31	income	income	NOUN
taxlaw-2811	477	32	tax	tax	NOUN
taxlaw-2811	477	33	policies	policy	NOUN
taxlaw-2811	477	34	,	,	PUNCT
taxlaw-2811	477	35	50	50	NUM
taxlaw-2811	477	36	j.	j.	PROPN
taxlaw-2811	477	37	pub	pub	PROPN
taxlaw-2811	477	38	.	.	PUNCT
taxlaw-2811	478	1	econ	econ	PROPN
taxlaw-2811	478	2	.	.	PUNCT
taxlaw-2811	479	1	345	345	NUM
taxlaw-2811	479	2	(	(	PUNCT
taxlaw-2811	479	3	1993	1993	NUM
taxlaw-2811	479	4	)	)	PUNCT
taxlaw-2811	479	5	(	(	PUNCT
taxlaw-2811	479	6	analyzing	analyze	VERB
taxlaw-2811	479	7	the	the	DET
taxlaw-2811	479	8	role	role	NOUN
taxlaw-2811	479	9	that	that	PRON
taxlaw-2811	479	10	hierarchy	hierarchy	VERB
taxlaw-2811	479	11	within	within	ADP
taxlaw-2811	479	12	the	the	DET
taxlaw-2811	479	13	government	government	NOUN
taxlaw-2811	479	14	plays	play	VERB
taxlaw-2811	479	15	in	in	ADP
taxlaw-2811	479	16	setting	set	VERB
taxlaw-2811	479	17	compliance	compliance	NOUN
taxlaw-2811	479	18	-	-	PUNCT
taxlaw-2811	479	19	conscious	conscious	ADJ
taxlaw-2811	479	20	tax	tax	NOUN
taxlaw-2811	479	21	policies	policy	NOUN
taxlaw-2811	479	22	)	)	PUNCT
taxlaw-2811	479	23	;	;	PUNCT
taxlaw-2811	479	24	suzanne	suzanne	PROPN
taxlaw-2811	479	25	scotchmer	scotchmer	PROPN
taxlaw-2811	479	26	,	,	PUNCT
taxlaw-2811	479	27	audit	audit	NOUN
taxlaw-2811	479	28	classes	class	NOUN
taxlaw-2811	479	29	and	and	CCONJ
taxlaw-2811	479	30	tax	tax	NOUN
taxlaw-2811	479	31	enforcement	enforcement	NOUN
taxlaw-2811	479	32	policy	policy	NOUN
taxlaw-2811	479	33	,	,	PUNCT
taxlaw-2811	479	34	77	77	NUM
taxlaw-2811	479	35	am	am	NOUN
taxlaw-2811	479	36	.	.	PUNCT
taxlaw-2811	480	1	econ	econ	PROPN
taxlaw-2811	480	2	.	.	PUNCT
taxlaw-2811	481	1	rev	rev	PROPN
taxlaw-2811	481	2	.	.	PROPN
taxlaw-2811	481	3	229	229	NUM
taxlaw-2811	481	4	(	(	PUNCT
taxlaw-2811	481	5	1987	1987	NUM
taxlaw-2811	481	6	)	)	PUNCT
taxlaw-2811	481	7	(	(	PUNCT
taxlaw-2811	481	8	analyzing	analyze	VERB
taxlaw-2811	481	9	the	the	DET
taxlaw-2811	481	10	regressive	regressive	ADJ
taxlaw-2811	481	11	bias	bias	NOUN
taxlaw-2811	481	12	of	of	ADP
taxlaw-2811	481	13	a	a	DET
taxlaw-2811	481	14	compliance	compliance	NOUN
taxlaw-2811	481	15	scheme	scheme	NOUN
taxlaw-2811	481	16	that	that	PRON
taxlaw-2811	481	17	consists	consist	VERB
taxlaw-2811	481	18	of	of	ADP
taxlaw-2811	481	19	different	different	ADJ
taxlaw-2811	481	20	audit	audit	NOUN
taxlaw-2811	481	21	classes	class	NOUN
taxlaw-2811	481	22	)	)	PUNCT
taxlaw-2811	481	23	;	;	PUNCT
taxlaw-2811	481	24	greg	greg	PROPN
taxlaw-2811	481	25	trandel	trandel	PROPN
taxlaw-2811	481	26	&	&	CCONJ
taxlaw-2811	481	27	arthur	arthur	PROPN
taxlaw-2811	481	28	snow	snow	PROPN
taxlaw-2811	481	29	,	,	PUNCT
taxlaw-2811	481	30	progressive	progressive	ADJ
taxlaw-2811	481	31	income	income	NOUN
taxlaw-2811	481	32	taxation	taxation	NOUN
taxlaw-2811	481	33	and	and	CCONJ
taxlaw-2811	481	34	the	the	DET
taxlaw-2811	481	35	underground	underground	ADJ
taxlaw-2811	481	36	economy	economy	NOUN
taxlaw-2811	481	37	,	,	PUNCT
taxlaw-2811	481	38	62	62	NUM
taxlaw-2811	481	39	econ	econ	NOUN
taxlaw-2811	481	40	.	.	PUNCT
taxlaw-2811	482	1	letters	letter	NOUN
taxlaw-2811	482	2	217	217	NUM
taxlaw-2811	482	3	(	(	PUNCT
taxlaw-2811	482	4	1999	1999	NUM
taxlaw-2811	482	5	)	)	PUNCT
taxlaw-2811	482	6	(	(	PUNCT
taxlaw-2811	482	7	arguing	argue	VERB
taxlaw-2811	482	8	that	that	SCONJ
taxlaw-2811	482	9	the	the	DET
taxlaw-2811	482	10	source	source	NOUN
taxlaw-2811	482	11	of	of	ADP
taxlaw-2811	482	12	one	one	NUM
taxlaw-2811	482	13	’s	’s	PART
taxlaw-2811	482	14	income	income	NOUN
taxlaw-2811	482	15	can	can	AUX
taxlaw-2811	482	16	contribute	contribute	VERB
taxlaw-2811	482	17	to	to	ADP
taxlaw-2811	482	18	one	one	NUM
taxlaw-2811	482	19	’s	’s	PART
taxlaw-2811	482	20	likelihood	likelihood	NOUN
taxlaw-2811	482	21	of	of	ADP
taxlaw-2811	482	22	successfully	successfully	ADV
taxlaw-2811	482	23	avoiding	avoid	VERB
taxlaw-2811	482	24	penalties	penalty	NOUN
taxlaw-2811	482	25	for	for	ADP
taxlaw-2811	482	26	underreporting	underreporte	VERB
taxlaw-2811	482	27	)	)	PUNCT
taxlaw-2811	482	28	;	;	PUNCT
taxlaw-2811	482	29	harry	harry	PROPN
taxlaw-2811	482	30	watson	watson	PROPN
taxlaw-2811	482	31	,	,	PUNCT
taxlaw-2811	482	32	tax	tax	NOUN
taxlaw-2811	482	33	evasion	evasion	NOUN
taxlaw-2811	482	34	and	and	CCONJ
taxlaw-2811	482	35	labor	labor	NOUN
taxlaw-2811	482	36	markets	market	NOUN
taxlaw-2811	482	37	,	,	PUNCT
taxlaw-2811	482	38	27	27	NUM
taxlaw-2811	482	39	j.	j.	PROPN
taxlaw-2811	482	40	pub	pub	PROPN
taxlaw-2811	482	41	.	.	PUNCT
taxlaw-2811	483	1	econ	econ	PROPN
taxlaw-2811	483	2	.	.	PUNCT
taxlaw-2811	484	1	231	231	NUM
taxlaw-2811	484	2	(	(	PUNCT
taxlaw-2811	484	3	1985	1985	NUM
taxlaw-2811	484	4	)	)	PUNCT
taxlaw-2811	484	5	(	(	PUNCT
taxlaw-2811	484	6	discussing	discuss	VERB
taxlaw-2811	484	7	how	how	SCONJ
taxlaw-2811	484	8	different	different	ADJ
taxlaw-2811	484	9	labor	labor	NOUN
taxlaw-2811	484	10	markets	market	NOUN
taxlaw-2811	484	11	have	have	VERB
taxlaw-2811	484	12	different	different	ADJ
taxlaw-2811	484	13	potentials	potential	NOUN
taxlaw-2811	484	14	for	for	ADP
taxlaw-2811	484	15	tax	tax	NOUN
taxlaw-2811	484	16	evasion	evasion	NOUN
taxlaw-2811	484	17	)	)	PUNCT
taxlaw-2811	484	18	.	.	PUNCT
taxlaw-2811	485	1	for	for	ADP
taxlaw-2811	485	2	an	an	DET
taxlaw-2811	485	3	additional	additional	ADJ
taxlaw-2811	485	4	survey	survey	NOUN
taxlaw-2811	485	5	of	of	ADP
taxlaw-2811	485	6	this	this	DET
taxlaw-2811	485	7	literature	literature	NOUN
taxlaw-2811	485	8	,	,	PUNCT
taxlaw-2811	485	9	see	see	VERB
taxlaw-2811	485	10	james	james	PROPN
taxlaw-2811	485	11	andreoni	andreoni	PROPN
taxlaw-2811	485	12	,	,	PUNCT
taxlaw-2811	485	13	brian	brian	PROPN
taxlaw-2811	485	14	erard	erard	PROPN
taxlaw-2811	485	15	,	,	PUNCT
taxlaw-2811	485	16	&	&	CCONJ
taxlaw-2811	485	17	jonathan	jonathan	PROPN
taxlaw-2811	485	18	feinstein	feinstein	PROPN
taxlaw-2811	485	19	,	,	PUNCT
taxlaw-2811	485	20	tax	tax	NOUN
taxlaw-2811	485	21	compliance	compliance	NOUN
taxlaw-2811	485	22	,	,	PUNCT
taxlaw-2811	485	23	36	36	NUM
taxlaw-2811	485	24	j.	j.	PROPN
taxlaw-2811	485	25	econ	econ	PROPN
taxlaw-2811	485	26	.	.	PUNCT
taxlaw-2811	486	1	literature	literature	PROPN
taxlaw-2811	486	2	818	818	NUM
taxlaw-2811	486	3	,	,	PUNCT
taxlaw-2811	486	4	818	818	NUM
taxlaw-2811	486	5	-	-	SYM
taxlaw-2811	486	6	19	19	NUM
taxlaw-2811	486	7	,	,	PUNCT
taxlaw-2811	486	8	823	823	NUM
taxlaw-2811	486	9	-	-	SYM
taxlaw-2811	486	10	25	25	NUM
taxlaw-2811	486	11	(	(	PUNCT
taxlaw-2811	486	12	1998	1998	NUM
taxlaw-2811	486	13	)	)	PUNCT
taxlaw-2811	486	14	;	;	PUNCT
taxlaw-2811	486	15	joel	joel	PROPN
taxlaw-2811	486	16	slemrod	slemrod	PROPN
taxlaw-2811	486	17	&	&	CCONJ
taxlaw-2811	486	18	shlomo	shlomo	PROPN
taxlaw-2811	486	19	yitzhaki	yitzhaki	PROPN
taxlaw-2811	486	20	,	,	PUNCT
taxlaw-2811	486	21	tax	tax	NOUN
taxlaw-2811	486	22	avoidance	avoidance	NOUN
taxlaw-2811	486	23	,	,	PUNCT
taxlaw-2811	486	24	evasion	evasion	NOUN
taxlaw-2811	486	25	,	,	PUNCT
taxlaw-2811	486	26	and	and	CCONJ
taxlaw-2811	486	27	administration	administration	NOUN
taxlaw-2811	486	28	,	,	PUNCT
taxlaw-2811	486	29	in	in	ADP
taxlaw-2811	486	30	3	3	NUM
taxlaw-2811	486	31	handbook	handbook	NOUN
taxlaw-2811	486	32	of	of	ADP
taxlaw-2811	486	33	public	public	ADJ
taxlaw-2811	486	34	economics	economic	NOUN
taxlaw-2811	486	35	1423	1423	NUM
taxlaw-2811	486	36	,	,	PUNCT
taxlaw-2811	486	37	1429	1429	NUM
taxlaw-2811	486	38	-	-	SYM
taxlaw-2811	486	39	36	36	NUM
taxlaw-2811	486	40	(	(	PUNCT
taxlaw-2811	486	41	a.	a.	PROPN
taxlaw-2811	486	42	j.	j.	PROPN
taxlaw-2811	486	43	auerbach	auerbach	PROPN
taxlaw-2811	486	44	and	and	CCONJ
taxlaw-2811	486	45	m.	m.	NOUN
taxlaw-2811	486	46	felstein	felstein	PROPN
taxlaw-2811	486	47	eds	eds	PROPN
taxlaw-2811	486	48	.	.	PROPN
taxlaw-2811	486	49	,	,	PUNCT
taxlaw-2811	486	50	2002	2002	NUM
taxlaw-2811	486	51	)	)	PUNCT
taxlaw-2811	486	52	.	.	PUNCT
taxlaw-2811	487	1	66	66	NUM
taxlaw-2811	487	2	see	see	VERB
taxlaw-2811	487	3	supra	supra	PROPN
taxlaw-2811	487	4	note	note	PROPN
taxlaw-2811	487	5	8	8	NUM
taxlaw-2811	487	6	and	and	CCONJ
taxlaw-2811	487	7	accompanying	accompany	VERB
taxlaw-2811	487	8	text	text	NOUN
taxlaw-2811	487	9	.	.	PUNCT
taxlaw-2811	488	1	2012	2012	NUM
taxlaw-2811	488	2	]	]	PUNCT
taxlaw-2811	488	3	quantifying	quantify	VERB
taxlaw-2811	488	4	the	the	DET
taxlaw-2811	488	5	tax	tax	NOUN
taxlaw-2811	488	6	benefits	benefit	NOUN
taxlaw-2811	488	7	of	of	ADP
taxlaw-2811	488	8	backdating	backdate	VERB
taxlaw-2811	488	9	159	159	NUM
taxlaw-2811	488	10	rate	rate	NOUN
taxlaw-2811	488	11	of	of	ADP
taxlaw-2811	488	12	twenty	twenty	NUM
taxlaw-2811	488	13	-	-	PUNCT
taxlaw-2811	488	14	nine	nine	NUM
taxlaw-2811	488	15	percent	percent	NOUN
taxlaw-2811	488	16	in	in	ADP
taxlaw-2811	488	17	both	both	DET
taxlaw-2811	488	18	countries	country	NOUN
taxlaw-2811	488	19	.	.	PUNCT
taxlaw-2811	489	1	it	it	PRON
taxlaw-2811	489	2	is	be	AUX
taxlaw-2811	489	3	also	also	ADV
taxlaw-2811	489	4	assumed	assume	VERB
taxlaw-2811	489	5	,	,	PUNCT
taxlaw-2811	489	6	in	in	ADP
taxlaw-2811	489	7	the	the	DET
taxlaw-2811	489	8	case	case	NOUN
taxlaw-2811	489	9	of	of	ADP
taxlaw-2811	489	10	the	the	DET
taxlaw-2811	489	11	u.s	u.s	PROPN
taxlaw-2811	489	12	.	.	PROPN
taxlaw-2811	489	13	executive	executive	NOUN
taxlaw-2811	489	14	,	,	PUNCT
taxlaw-2811	489	15	that	that	SCONJ
taxlaw-2811	489	16	such	such	ADJ
taxlaw-2811	489	17	options	option	NOUN
taxlaw-2811	489	18	expire	expire	VERB
taxlaw-2811	489	19	or	or	CCONJ
taxlaw-2811	489	20	are	be	AUX
taxlaw-2811	489	21	all	all	PRON
taxlaw-2811	489	22	exercised	exercise	VERB
taxlaw-2811	489	23	prior	prior	ADV
taxlaw-2811	489	24	to	to	ADP
taxlaw-2811	489	25	the	the	DET
taxlaw-2811	489	26	introduction	introduction	NOUN
taxlaw-2811	489	27	and	and	CCONJ
taxlaw-2811	489	28	application	application	NOUN
taxlaw-2811	489	29	of	of	ADP
taxlaw-2811	489	30	i.r.c	i.r.c	NOUN
taxlaw-2811	489	31	.	.	PUNCT
taxlaw-2811	490	1	§	§	PROPN
taxlaw-2811	490	2	409a	409a	PROPN
taxlaw-2811	490	3	.	.	PUNCT
taxlaw-2811	490	4	67	67	NUM
taxlaw-2811	490	5	for	for	ADP
taxlaw-2811	490	6	the	the	DET
taxlaw-2811	490	7	purposes	purpose	NOUN
taxlaw-2811	490	8	of	of	ADP
taxlaw-2811	490	9	demonstrating	demonstrate	VERB
taxlaw-2811	490	10	the	the	DET
taxlaw-2811	490	11	impact	impact	NOUN
taxlaw-2811	490	12	,	,	PUNCT
taxlaw-2811	490	13	if	if	SCONJ
taxlaw-2811	490	14	any	any	PRON
taxlaw-2811	490	15	,	,	PUNCT
taxlaw-2811	490	16	of	of	ADP
taxlaw-2811	490	17	minimum	minimum	ADJ
taxlaw-2811	490	18	tax	tax	NOUN
taxlaw-2811	490	19	in	in	ADP
taxlaw-2811	490	20	canada	canada	PROPN
taxlaw-2811	490	21	and	and	CCONJ
taxlaw-2811	490	22	amt	amt	PROPN
taxlaw-2811	490	23	in	in	ADP
taxlaw-2811	490	24	the	the	DET
taxlaw-2811	490	25	united	united	PROPN
taxlaw-2811	490	26	states	states	PROPN
taxlaw-2811	490	27	,	,	PUNCT
taxlaw-2811	490	28	it	it	PRON
taxlaw-2811	490	29	is	be	AUX
taxlaw-2811	490	30	assumed	assume	VERB
taxlaw-2811	490	31	that	that	SCONJ
taxlaw-2811	490	32	the	the	DET
taxlaw-2811	490	33	executive	executive	NOUN
taxlaw-2811	490	34	has	have	VERB
taxlaw-2811	490	35	gross	gross	ADJ
taxlaw-2811	490	36	taxable	taxable	ADJ
taxlaw-2811	490	37	income	income	NOUN
taxlaw-2811	490	38	not	not	PART
taxlaw-2811	490	39	derived	derive	VERB
taxlaw-2811	490	40	from	from	ADP
taxlaw-2811	490	41	any	any	DET
taxlaw-2811	490	42	issuance	issuance	NOUN
taxlaw-2811	490	43	,	,	PUNCT
taxlaw-2811	490	44	exercise	exercise	NOUN
taxlaw-2811	490	45	or	or	CCONJ
taxlaw-2811	490	46	sale	sale	NOUN
taxlaw-2811	490	47	of	of	ADP
taxlaw-2811	490	48	stock	stock	NOUN
taxlaw-2811	490	49	options	option	NOUN
taxlaw-2811	490	50	or	or	CCONJ
taxlaw-2811	490	51	the	the	DET
taxlaw-2811	490	52	underlying	underlie	VERB
taxlaw-2811	490	53	stock	stock	NOUN
taxlaw-2811	490	54	,	,	PUNCT
taxlaw-2811	490	55	of	of	ADP
taxlaw-2811	490	56	$	$	SYM
taxlaw-2811	490	57	150,000	150,000	NUM
taxlaw-2811	490	58	and	and	CCONJ
taxlaw-2811	490	59	does	do	AUX
taxlaw-2811	490	60	not	not	PART
taxlaw-2811	490	61	benefit	benefit	VERB
taxlaw-2811	490	62	from	from	ADP
taxlaw-2811	490	63	any	any	DET
taxlaw-2811	490	64	tax	tax	NOUN
taxlaw-2811	490	65	preference	preference	NOUN
taxlaw-2811	490	66	other	other	ADJ
taxlaw-2811	490	67	than	than	ADP
taxlaw-2811	490	68	the	the	DET
taxlaw-2811	490	69	preference	preference	NOUN
taxlaw-2811	490	70	(	(	PUNCT
taxlaw-2811	490	71	if	if	SCONJ
taxlaw-2811	490	72	any	any	PRON
taxlaw-2811	490	73	)	)	PUNCT
taxlaw-2811	490	74	associated	associate	VERB
taxlaw-2811	490	75	with	with	ADP
taxlaw-2811	490	76	employee	employee	NOUN
taxlaw-2811	490	77	stock	stock	NOUN
taxlaw-2811	490	78	options	option	NOUN
taxlaw-2811	490	79	.	.	PUNCT
taxlaw-2811	491	1	based	base	VERB
taxlaw-2811	491	2	on	on	ADP
taxlaw-2811	491	3	this	this	DET
taxlaw-2811	491	4	assumption	assumption	NOUN
taxlaw-2811	491	5	,	,	PUNCT
taxlaw-2811	491	6	minimum	minimum	ADJ
taxlaw-2811	491	7	tax	tax	NOUN
taxlaw-2811	491	8	will	will	AUX
taxlaw-2811	491	9	not	not	PART
taxlaw-2811	491	10	apply	apply	VERB
taxlaw-2811	491	11	in	in	ADP
taxlaw-2811	491	12	any	any	PRON
taxlaw-2811	491	13	of	of	ADP
taxlaw-2811	491	14	the	the	DET
taxlaw-2811	491	15	examples	example	NOUN
taxlaw-2811	491	16	and	and	CCONJ
taxlaw-2811	491	17	amt	amt	PROPN
taxlaw-2811	491	18	will	will	AUX
taxlaw-2811	491	19	apply	apply	VERB
taxlaw-2811	491	20	only	only	ADV
taxlaw-2811	491	21	in	in	ADP
taxlaw-2811	491	22	the	the	DET
taxlaw-2811	491	23	fourth	fourth	ADJ
taxlaw-2811	491	24	example	example	NOUN
taxlaw-2811	491	25	.	.	PUNCT
taxlaw-2811	492	1	each	each	DET
taxlaw-2811	492	2	example	example	NOUN
taxlaw-2811	492	3	compares	compare	VERB
taxlaw-2811	492	4	four	four	NUM
taxlaw-2811	492	5	scenarios	scenario	NOUN
taxlaw-2811	492	6	in	in	ADP
taxlaw-2811	492	7	each	each	DET
taxlaw-2811	492	8	country	country	NOUN
taxlaw-2811	492	9	:	:	PUNCT
taxlaw-2811	492	10	(	(	PUNCT
taxlaw-2811	492	11	1	1	X
taxlaw-2811	492	12	)	)	PUNCT
taxlaw-2811	492	13	at	at	ADP
taxlaw-2811	492	14	-	-	PUNCT
taxlaw-2811	492	15	the	the	DET
taxlaw-2811	492	16	-	-	PUNCT
taxlaw-2811	492	17	money	money	NOUN
taxlaw-2811	492	18	backdated	backdate	VERB
taxlaw-2811	492	19	options	option	NOUN
taxlaw-2811	492	20	;	;	PUNCT
taxlaw-2811	492	21	(	(	PUNCT
taxlaw-2811	492	22	2	2	X
taxlaw-2811	492	23	)	)	PUNCT
taxlaw-2811	492	24	at	at	ADP
taxlaw-2811	492	25	-	-	PUNCT
taxlaw-2811	492	26	the	the	DET
taxlaw-2811	492	27	-	-	PUNCT
taxlaw-2811	492	28	money	money	NOUN
taxlaw-2811	492	29	currently	currently	ADV
taxlaw-2811	492	30	dated	date	VERB
taxlaw-2811	492	31	options	option	NOUN
taxlaw-2811	492	32	;	;	PUNCT
taxlaw-2811	492	33	(	(	PUNCT
taxlaw-2811	492	34	3	3	X
taxlaw-2811	492	35	)	)	PUNCT
taxlaw-2811	492	36	fixed	fix	VERB
taxlaw-2811	492	37	value	value	NOUN
taxlaw-2811	492	38	options	option	NOUN
taxlaw-2811	492	39	;	;	PUNCT
taxlaw-2811	492	40	and	and	CCONJ
taxlaw-2811	492	41	(	(	PUNCT
taxlaw-2811	492	42	4	4	X
taxlaw-2811	492	43	)	)	PUNCT
taxlaw-2811	492	44	currently	currently	ADV
taxlaw-2811	492	45	dated	date	VERB
taxlaw-2811	492	46	in	in	ADP
taxlaw-2811	492	47	-	-	PUNCT
taxlaw-2811	492	48	the	the	DET
taxlaw-2811	492	49	-	-	PUNCT
taxlaw-2811	492	50	money	money	NOUN
taxlaw-2811	492	51	options	option	NOUN
taxlaw-2811	492	52	with	with	ADP
taxlaw-2811	492	53	the	the	DET
taxlaw-2811	492	54	same	same	ADJ
taxlaw-2811	492	55	strike	strike	NOUN
taxlaw-2811	492	56	price	price	NOUN
taxlaw-2811	492	57	as	as	ADP
taxlaw-2811	492	58	the	the	DET
taxlaw-2811	492	59	backdated	backdated	ADJ
taxlaw-2811	492	60	options	option	NOUN
taxlaw-2811	492	61	(	(	PUNCT
taxlaw-2811	492	62	i.e.	i.e.	X
taxlaw-2811	492	63	,	,	PUNCT
taxlaw-2811	492	64	if	if	SCONJ
taxlaw-2811	492	65	the	the	DET
taxlaw-2811	492	66	employee	employee	NOUN
taxlaw-2811	492	67	properly	properly	ADV
taxlaw-2811	492	68	reported	report	VERB
taxlaw-2811	492	69	the	the	DET
taxlaw-2811	492	70	backdated	backdate	VERB
taxlaw-2811	492	71	options	option	NOUN
taxlaw-2811	492	72	for	for	ADP
taxlaw-2811	492	73	tax	tax	NOUN
taxlaw-2811	492	74	purposes	purpose	NOUN
taxlaw-2811	492	75	)	)	PUNCT
taxlaw-2811	492	76	.	.	PUNCT
taxlaw-2811	493	1	they	they	PRON
taxlaw-2811	493	2	each	each	PRON
taxlaw-2811	493	3	set	set	VERB
taxlaw-2811	493	4	out	out	ADP
taxlaw-2811	493	5	in	in	ADP
taxlaw-2811	493	6	the	the	DET
taxlaw-2811	493	7	last	last	ADJ
taxlaw-2811	493	8	row	row	NOUN
taxlaw-2811	493	9	the	the	DET
taxlaw-2811	493	10	“	"	PUNCT
taxlaw-2811	493	11	canadian	canadian	ADJ
taxlaw-2811	493	12	advantage	advantage	NOUN
taxlaw-2811	493	13	,	,	PUNCT
taxlaw-2811	493	14	”	"	PUNCT
taxlaw-2811	493	15	if	if	SCONJ
taxlaw-2811	493	16	any	any	PRON
taxlaw-2811	493	17	,	,	PUNCT
taxlaw-2811	493	18	that	that	SCONJ
taxlaw-2811	493	19	the	the	DET
taxlaw-2811	493	20	canadian	canadian	ADJ
taxlaw-2811	493	21	executive	executive	NOUN
taxlaw-2811	493	22	receives	receive	VERB
taxlaw-2811	493	23	compared	compare	VERB
taxlaw-2811	493	24	to	to	ADP
taxlaw-2811	493	25	his	his	PRON
taxlaw-2811	493	26	u.s	u.s	PROPN
taxlaw-2811	493	27	.	.	PROPN
taxlaw-2811	493	28	counterpart	counterpart	NOUN
taxlaw-2811	493	29	in	in	ADP
taxlaw-2811	493	30	the	the	DET
taxlaw-2811	493	31	same	same	ADJ
taxlaw-2811	493	32	scenario	scenario	NOUN
taxlaw-2811	493	33	.	.	PUNCT
taxlaw-2811	494	1	in	in	ADP
taxlaw-2811	494	2	all	all	DET
taxlaw-2811	494	3	cases	case	NOUN
taxlaw-2811	494	4	where	where	SCONJ
taxlaw-2811	494	5	an	an	DET
taxlaw-2811	494	6	advantage	advantage	NOUN
taxlaw-2811	494	7	exists	exist	VERB
taxlaw-2811	494	8	(	(	PUNCT
taxlaw-2811	494	9	except	except	SCONJ
taxlaw-2811	494	10	the	the	DET
taxlaw-2811	494	11	fourth	fourth	ADJ
taxlaw-2811	494	12	example	example	NOUN
taxlaw-2811	494	13	,	,	PUNCT
taxlaw-2811	494	14	where	where	SCONJ
taxlaw-2811	494	15	the	the	DET
taxlaw-2811	494	16	advantage	advantage	NOUN
taxlaw-2811	494	17	stems	stem	VERB
taxlaw-2811	494	18	from	from	ADP
taxlaw-2811	494	19	the	the	DET
taxlaw-2811	494	20	application	application	NOUN
taxlaw-2811	494	21	of	of	ADP
taxlaw-2811	494	22	amt	amt	PROPN
taxlaw-2811	494	23	in	in	ADP
taxlaw-2811	494	24	the	the	DET
taxlaw-2811	494	25	u.s	u.s	PROPN
taxlaw-2811	494	26	.	.	PROPN
taxlaw-2811	494	27	in	in	ADP
taxlaw-2811	494	28	the	the	DET
taxlaw-2811	494	29	year	year	NOUN
taxlaw-2811	494	30	of	of	ADP
taxlaw-2811	494	31	exercise	exercise	NOUN
taxlaw-2811	494	32	)	)	PUNCT
taxlaw-2811	494	33	,	,	PUNCT
taxlaw-2811	494	34	it	it	PRON
taxlaw-2811	494	35	is	be	AUX
taxlaw-2811	494	36	due	due	ADJ
taxlaw-2811	494	37	exclusively	exclusively	ADV
taxlaw-2811	494	38	to	to	ADP
taxlaw-2811	494	39	the	the	DET
taxlaw-2811	494	40	deduction	deduction	NOUN
taxlaw-2811	494	41	that	that	PRON
taxlaw-2811	494	42	the	the	DET
taxlaw-2811	494	43	canadian	canadian	ADJ
taxlaw-2811	494	44	executive	executive	NOUN
taxlaw-2811	494	45	enjoys	enjoy	VERB
taxlaw-2811	494	46	under	under	ADP
taxlaw-2811	494	47	i.t.a	i.t.a	NOUN
taxlaw-2811	494	48	.	.	PUNCT
taxlaw-2811	494	49	paragraph	paragraph	PROPN
taxlaw-2811	494	50	110(1)(d	110(1)(d	NUM
taxlaw-2811	494	51	)	)	PUNCT
taxlaw-2811	494	52	,	,	PUNCT
taxlaw-2811	494	53	for	for	ADP
taxlaw-2811	494	54	which	which	PRON
taxlaw-2811	494	55	there	there	PRON
taxlaw-2811	494	56	is	be	VERB
taxlaw-2811	494	57	no	no	DET
taxlaw-2811	494	58	u.s	u.s	PROPN
taxlaw-2811	494	59	.	.	PROPN
taxlaw-2811	494	60	equivalent	equivalent	NOUN
taxlaw-2811	494	61	.	.	PUNCT
taxlaw-2811	495	1	a.	a.	NOUN
taxlaw-2811	495	2	example	example	NOUN
taxlaw-2811	495	3	1	1	NUM
taxlaw-2811	495	4	—	—	PUNCT
taxlaw-2811	495	5	exercise	exercise	NOUN
taxlaw-2811	495	6	and	and	CCONJ
taxlaw-2811	495	7	sale	sale	NOUN
taxlaw-2811	495	8	on	on	ADP
taxlaw-2811	495	9	same	same	ADJ
taxlaw-2811	495	10	date	date	NOUN
taxlaw-2811	495	11	the	the	DET
taxlaw-2811	495	12	first	first	ADJ
taxlaw-2811	495	13	example	example	NOUN
taxlaw-2811	495	14	assumes	assume	VERB
taxlaw-2811	495	15	that	that	SCONJ
taxlaw-2811	495	16	the	the	DET
taxlaw-2811	495	17	individual	individual	ADJ
taxlaw-2811	495	18	exercises	exercise	VERB
taxlaw-2811	495	19	the	the	DET
taxlaw-2811	495	20	options	option	NOUN
taxlaw-2811	495	21	and	and	CCONJ
taxlaw-2811	495	22	sells	sell	VERB
taxlaw-2811	495	23	the	the	DET
taxlaw-2811	495	24	resulting	result	VERB
taxlaw-2811	495	25	shares	share	NOUN
taxlaw-2811	495	26	on	on	ADP
taxlaw-2811	495	27	the	the	DET
taxlaw-2811	495	28	same	same	ADJ
taxlaw-2811	495	29	date	date	NOUN
taxlaw-2811	495	30	,	,	PUNCT
taxlaw-2811	495	31	which	which	PRON
taxlaw-2811	495	32	is	be	AUX
taxlaw-2811	495	33	a	a	DET
taxlaw-2811	495	34	common	common	ADJ
taxlaw-2811	495	35	occurrence	occurrence	NOUN
taxlaw-2811	495	36	.	.	PUNCT
taxlaw-2811	496	1	68	68	NUM
taxlaw-2811	496	2	the	the	DET
taxlaw-2811	496	3	sale	sale	NOUN
taxlaw-2811	496	4	price	price	NOUN
taxlaw-2811	496	5	of	of	ADP
taxlaw-2811	496	6	the	the	DET
taxlaw-2811	496	7	shares	share	NOUN
taxlaw-2811	496	8	on	on	ADP
taxlaw-2811	496	9	the	the	DET
taxlaw-2811	496	10	date	date	NOUN
taxlaw-2811	496	11	of	of	ADP
taxlaw-2811	496	12	exercise	exercise	NOUN
taxlaw-2811	496	13	is	be	AUX
taxlaw-2811	496	14	$	$	SYM
taxlaw-2811	496	15	22.77	22.77	NUM
taxlaw-2811	496	16	.	.	PUNCT
taxlaw-2811	497	1	table	table	NOUN
taxlaw-2811	497	2	1	1	NUM
taxlaw-2811	497	3	summarizes	summarize	NOUN
taxlaw-2811	497	4	the	the	DET
taxlaw-2811	497	5	tax	tax	NOUN
taxlaw-2811	497	6	consequences	consequence	NOUN
taxlaw-2811	497	7	of	of	ADP
taxlaw-2811	497	8	this	this	DET
taxlaw-2811	497	9	example	example	NOUN
taxlaw-2811	497	10	in	in	ADP
taxlaw-2811	497	11	canada	canada	PROPN
taxlaw-2811	497	12	and	and	CCONJ
taxlaw-2811	497	13	the	the	DET
taxlaw-2811	497	14	united	united	PROPN
taxlaw-2811	497	15	states	states	PROPN
taxlaw-2811	497	16	.	.	PUNCT
taxlaw-2811	498	1	67	67	NUM
taxlaw-2811	498	2	although	although	SCONJ
taxlaw-2811	498	3	§	§	PROPN
taxlaw-2811	498	4	409a	409a	PROPN
taxlaw-2811	498	5	was	be	AUX
taxlaw-2811	498	6	introduced	introduce	VERB
taxlaw-2811	498	7	in	in	ADP
taxlaw-2811	498	8	2004	2004	NUM
taxlaw-2811	498	9	,	,	PUNCT
taxlaw-2811	498	10	corporations	corporation	NOUN
taxlaw-2811	498	11	were	be	AUX
taxlaw-2811	498	12	given	give	VERB
taxlaw-2811	498	13	until	until	ADP
taxlaw-2811	498	14	the	the	DET
taxlaw-2811	498	15	end	end	NOUN
taxlaw-2811	498	16	of	of	ADP
taxlaw-2811	498	17	2006	2006	NUM
taxlaw-2811	498	18	to	to	PART
taxlaw-2811	498	19	bring	bring	VERB
taxlaw-2811	498	20	unvested	unvested	ADJ
taxlaw-2811	498	21	and	and	CCONJ
taxlaw-2811	498	22	unexercised	unexercised	ADJ
taxlaw-2811	498	23	stock	stock	NOUN
taxlaw-2811	498	24	options	option	NOUN
taxlaw-2811	498	25	into	into	ADP
taxlaw-2811	498	26	compliance	compliance	NOUN
taxlaw-2811	498	27	with	with	ADP
taxlaw-2811	498	28	§	§	PROPN
taxlaw-2811	498	29	409a	409a	PROPN
taxlaw-2811	498	30	.	.	PUNCT
taxlaw-2811	499	1	see	see	VERB
taxlaw-2811	499	2	supra	supra	PROPN
taxlaw-2811	499	3	note	note	PROPN
taxlaw-2811	499	4	53	53	NUM
taxlaw-2811	499	5	.	.	PUNCT
taxlaw-2811	499	6	68	68	NUM
taxlaw-2811	499	7	see	see	NOUN
taxlaw-2811	499	8	,	,	PUNCT
taxlaw-2811	499	9	e.g.	e.g.	ADV
taxlaw-2811	499	10	,	,	PUNCT
taxlaw-2811	499	11	jennifer	jennifer	PROPN
taxlaw-2811	499	12	n.	n.	PROPN
taxlaw-2811	499	13	carpenter	carpenter	PROPN
taxlaw-2811	499	14	&	&	CCONJ
taxlaw-2811	499	15	barbara	barbara	PROPN
taxlaw-2811	499	16	remmers	remmers	PROPN
taxlaw-2811	499	17	,	,	PUNCT
taxlaw-2811	499	18	executive	executive	ADJ
taxlaw-2811	499	19	stock	stock	NOUN
taxlaw-2811	499	20	option	option	NOUN
taxlaw-2811	499	21	exercises	exercise	NOUN
taxlaw-2811	499	22	and	and	CCONJ
taxlaw-2811	499	23	insider	insider	NOUN
taxlaw-2811	499	24	information	information	NOUN
taxlaw-2811	499	25	,	,	PUNCT
taxlaw-2811	499	26	74	74	NUM
taxlaw-2811	499	27	j.	j.	PROPN
taxlaw-2811	499	28	bus	bus	PROPN
taxlaw-2811	499	29	.	.	PUNCT
taxlaw-2811	500	1	513	513	NUM
taxlaw-2811	500	2	,	,	PUNCT
taxlaw-2811	500	3	514	514	NUM
taxlaw-2811	500	4	(	(	PUNCT
taxlaw-2811	500	5	2001	2001	NUM
taxlaw-2811	500	6	)	)	PUNCT
taxlaw-2811	500	7	;	;	PUNCT
taxlaw-2811	500	8	eli	eli	PROPN
taxlaw-2811	500	9	ofek	ofek	PROPN
taxlaw-2811	500	10	and	and	CCONJ
taxlaw-2811	500	11	david	david	PROPN
taxlaw-2811	500	12	yermack	yermack	PROPN
taxlaw-2811	500	13	,	,	PUNCT
taxlaw-2811	500	14	taking	take	VERB
taxlaw-2811	500	15	stock	stock	NOUN
taxlaw-2811	500	16	:	:	PUNCT
taxlaw-2811	500	17	equity	equity	NOUN
taxlaw-2811	500	18	-	-	PUNCT
taxlaw-2811	500	19	based	base	VERB
taxlaw-2811	500	20	compensation	compensation	NOUN
taxlaw-2811	500	21	and	and	CCONJ
taxlaw-2811	500	22	the	the	DET
taxlaw-2811	500	23	evolution	evolution	NOUN
taxlaw-2811	500	24	of	of	ADP
taxlaw-2811	500	25	managerial	managerial	ADJ
taxlaw-2811	500	26	ownership	ownership	NOUN
taxlaw-2811	500	27	,	,	PUNCT
taxlaw-2811	500	28	55	55	NUM
taxlaw-2811	500	29	j.	j.	PROPN
taxlaw-2811	500	30	fin	fin	PROPN
taxlaw-2811	500	31	.	.	PUNCT
taxlaw-2811	500	32	1367	1367	NUM
taxlaw-2811	500	33	,	,	PUNCT
taxlaw-2811	500	34	1368	1368	NUM
taxlaw-2811	500	35	(	(	PUNCT
taxlaw-2811	500	36	2000	2000	NUM
taxlaw-2811	500	37	)	)	PUNCT
taxlaw-2811	500	38	.	.	PUNCT
taxlaw-2811	501	1	the	the	DET
taxlaw-2811	501	2	exception	exception	NOUN
taxlaw-2811	501	3	to	to	ADP
taxlaw-2811	501	4	this	this	DET
taxlaw-2811	501	5	general	general	ADJ
taxlaw-2811	501	6	trend	trend	NOUN
taxlaw-2811	501	7	occurred	occur	VERB
taxlaw-2811	501	8	prior	prior	ADV
taxlaw-2811	501	9	to	to	ADP
taxlaw-2811	501	10	may	may	PROPN
taxlaw-2811	501	11	1991	1991	NUM
taxlaw-2811	501	12	in	in	ADP
taxlaw-2811	501	13	the	the	DET
taxlaw-2811	501	14	united	united	PROPN
taxlaw-2811	501	15	states	states	PROPN
taxlaw-2811	501	16	when	when	SCONJ
taxlaw-2811	501	17	insiders	insider	NOUN
taxlaw-2811	501	18	had	have	VERB
taxlaw-2811	501	19	to	to	PART
taxlaw-2811	501	20	hold	hold	VERB
taxlaw-2811	501	21	the	the	DET
taxlaw-2811	501	22	stock	stock	NOUN
taxlaw-2811	501	23	they	they	PRON
taxlaw-2811	501	24	acquired	acquire	VERB
taxlaw-2811	501	25	through	through	ADP
taxlaw-2811	501	26	option	option	NOUN
taxlaw-2811	501	27	exercise	exercise	NOUN
taxlaw-2811	501	28	for	for	ADP
taxlaw-2811	501	29	six	six	NUM
taxlaw-2811	501	30	months	month	NOUN
taxlaw-2811	501	31	.	.	PUNCT
taxlaw-2811	502	1	see	see	VERB
taxlaw-2811	502	2	carpenter	carpenter	NOUN
taxlaw-2811	502	3	&	&	CCONJ
taxlaw-2811	502	4	remmers	remmer	NOUN
taxlaw-2811	502	5	,	,	PUNCT
taxlaw-2811	502	6	supra	supra	PROPN
taxlaw-2811	502	7	.	.	PROPN
taxlaw-2811	503	1	160	160	NUM
taxlaw-2811	503	2	columbia	columbia	PROPN
taxlaw-2811	503	3	journal	journal	PROPN
taxlaw-2811	503	4	of	of	ADP
taxlaw-2811	503	5	tax	tax	NOUN
taxlaw-2811	503	6	law	law	NOUN
taxlaw-2811	503	7	[	[	X
taxlaw-2811	503	8	vol.3:144	vol.3:144	PROPN
taxlaw-2811	503	9	table	table	NOUN
taxlaw-2811	503	10	1	1	NUM
taxlaw-2811	503	11	:	:	PUNCT
taxlaw-2811	503	12	summary	summary	NOUN
taxlaw-2811	503	13	of	of	ADP
taxlaw-2811	503	14	tax	tax	NOUN
taxlaw-2811	503	15	implications	implication	NOUN
taxlaw-2811	503	16	from	from	ADP
taxlaw-2811	503	17	examples	example	NOUN
taxlaw-2811	503	18	1	1	NUM
taxlaw-2811	503	19	and	and	CCONJ
taxlaw-2811	503	20	2	2	NUM
taxlaw-2811	503	21	:	:	PUNCT
taxlaw-2811	503	22	exercise	exercise	NOUN
taxlaw-2811	503	23	and	and	CCONJ
taxlaw-2811	503	24	sale	sale	NOUN
taxlaw-2811	503	25	on	on	ADP
taxlaw-2811	503	26	the	the	DET
taxlaw-2811	503	27	same	same	ADJ
taxlaw-2811	503	28	date	date	NOUN
taxlaw-2811	503	29	canada	canada	PROPN
taxlaw-2811	503	30	us	we	PRON
taxlaw-2811	503	31	at	at	ADP
taxlaw-2811	503	32	-	-	PUNCT
taxlaw-2811	503	33	the	the	DET
taxlaw-2811	503	34	-	-	PUNCT
taxlaw-2811	503	35	money	money	NOUN
taxlaw-2811	503	36	backdated	backdate	VERB
taxlaw-2811	503	37	at	at	ADP
taxlaw-2811	503	38	-	-	PUNCT
taxlaw-2811	503	39	the	the	DET
taxlaw-2811	503	40	-	-	PUNCT
taxlaw-2811	503	41	money	money	NOUN
taxlaw-2811	503	42	reduced	reduce	VERB
taxlaw-2811	503	43	share	share	NOUN
taxlaw-2811	503	44	in	in	ADP
taxlaw-2811	503	45	-	-	PUNCT
taxlaw-2811	503	46	the	the	DET
taxlaw-2811	503	47	-	-	PUNCT
taxlaw-2811	503	48	money	money	NOUN
taxlaw-2811	503	49	at	at	ADP
taxlaw-2811	503	50	-	-	PUNCT
taxlaw-2811	503	51	the	the	DET
taxlaw-2811	503	52	-	-	PUNCT
taxlaw-2811	503	53	money	money	NOUN
taxlaw-2811	503	54	backdated	backdate	VERB
taxlaw-2811	503	55	at	at	ADP
taxlaw-2811	503	56	-	-	PUNCT
taxlaw-2811	503	57	the	the	DET
taxlaw-2811	503	58	-	-	PUNCT
taxlaw-2811	503	59	money	money	NOUN
taxlaw-2811	503	60	reduced	reduce	VERB
taxlaw-2811	503	61	share	share	NOUN
taxlaw-2811	503	62	in	in	ADP
taxlaw-2811	503	63	-	-	PUNCT
taxlaw-2811	503	64	the	the	DET
taxlaw-2811	503	65	-	-	PUNCT
taxlaw-2811	503	66	money	money	NOUN
taxlaw-2811	503	67	at	at	ADP
taxlaw-2811	503	68	exercise	exercise	NOUN
taxlaw-2811	503	69	/	/	SYM
taxlaw-2811	503	70	sale	sale	NOUN
taxlaw-2811	503	71	at	at	ADP
taxlaw-2811	503	72	exercise	exercise	NOUN
taxlaw-2811	503	73	/	/	SYM
taxlaw-2811	503	74	sale	sale	NOUN
taxlaw-2811	503	75	#	#	NOUN
taxlaw-2811	503	76	of	of	ADP
taxlaw-2811	503	77	options	option	NOUN
taxlaw-2811	503	78	30,000	30,000	NUM
taxlaw-2811	503	79	30,000	30,000	NUM
taxlaw-2811	503	80	23,234	23,234	NUM
taxlaw-2811	503	81	30,000	30,000	NUM
taxlaw-2811	503	82	30,000	30,000	NUM
taxlaw-2811	503	83	30,000	30,000	NUM
taxlaw-2811	503	84	23,234	23,234	NUM
taxlaw-2811	503	85	30,000	30,000	NUM
taxlaw-2811	503	86	exercise	exercise	NOUN
taxlaw-2811	503	87	price	price	NOUN
taxlaw-2811	503	88	$	$	SYM
taxlaw-2811	503	89	14.25	14.25	NUM
taxlaw-2811	503	90	$	$	SYM
taxlaw-2811	503	91	18.4	18.4	NUM
taxlaw-2811	503	92	$	$	SYM
taxlaw-2811	503	93	18.4	18.4	NUM
taxlaw-2811	503	94	$	$	SYM
taxlaw-2811	503	95	14.25	14.25	NUM
taxlaw-2811	503	96	$	$	SYM
taxlaw-2811	503	97	14.25	14.25	NUM
taxlaw-2811	503	98	$	$	SYM
taxlaw-2811	503	99	18.4	18.4	NUM
taxlaw-2811	503	100	$	$	SYM
taxlaw-2811	503	101	18.4	18.4	NUM
taxlaw-2811	503	102	$	$	SYM
taxlaw-2811	503	103	14.25	14.25	NUM
taxlaw-2811	503	104	sale	sale	NOUN
taxlaw-2811	503	105	price	price	NOUN
taxlaw-2811	503	106	$	$	SYM
taxlaw-2811	503	107	22.77	22.77	NUM
taxlaw-2811	503	108	$	$	SYM
taxlaw-2811	503	109	22.77	22.77	NUM
taxlaw-2811	503	110	$	$	SYM
taxlaw-2811	503	111	22.77	22.77	NUM
taxlaw-2811	503	112	$	$	SYM
taxlaw-2811	503	113	22.77	22.77	NUM
taxlaw-2811	503	114	$	$	SYM
taxlaw-2811	503	115	22.77	22.77	NUM
taxlaw-2811	503	116	$	$	SYM
taxlaw-2811	503	117	22.77	22.77	NUM
taxlaw-2811	503	118	$	$	SYM
taxlaw-2811	503	119	22.77	22.77	NUM
taxlaw-2811	503	120	$	$	SYM
taxlaw-2811	503	121	22.77	22.77	NUM
taxlaw-2811	503	122	total	total	ADJ
taxlaw-2811	503	123	income	income	NOUN
taxlaw-2811	503	124	benefit	benefit	VERB
taxlaw-2811	503	125	$	$	SYM
taxlaw-2811	503	126	255,600	255,600	NUM
taxlaw-2811	503	127	$	$	SYM
taxlaw-2811	503	128	131,100	131,100	NUM
taxlaw-2811	503	129	$	$	SYM
taxlaw-2811	503	130	101,533	101,533	NUM
taxlaw-2811	503	131	$	$	SYM
taxlaw-2811	503	132	255,600	255,600	NUM
taxlaw-2811	503	133	$	$	SYM
taxlaw-2811	503	134	255,600	255,600	NUM
taxlaw-2811	503	135	$	$	SYM
taxlaw-2811	503	136	131,100	131,100	NUM
taxlaw-2811	503	137	$	$	SYM
taxlaw-2811	503	138	101,533	101,533	NUM
taxlaw-2811	503	139	$	$	SYM
taxlaw-2811	503	140	255,600	255,600	NUM
taxlaw-2811	503	141	deduction	deduction	NOUN
taxlaw-2811	503	142	$	$	SYM
taxlaw-2811	503	143	127,800	127,800	NUM
taxlaw-2811	503	144	$	$	SYM
taxlaw-2811	503	145	65,550	65,550	NUM
taxlaw-2811	503	146	$	$	SYM
taxlaw-2811	503	147	50,766	50,766	NUM
taxlaw-2811	503	148	$	$	SYM
taxlaw-2811	503	149	n	n	NUM
taxlaw-2811	503	150	/	/	SYM
taxlaw-2811	503	151	a	a	DET
taxlaw-2811	503	152	n	n	NOUN
taxlaw-2811	503	153	/	/	SYM
taxlaw-2811	503	154	a	a	DET
taxlaw-2811	503	155	n	n	NOUN
taxlaw-2811	503	156	/	/	SYM
taxlaw-2811	503	157	a	a	DET
taxlaw-2811	503	158	n	n	NOUN
taxlaw-2811	503	159	/	/	SYM
taxlaw-2811	503	160	a	a	DET
taxlaw-2811	503	161	taxable	taxable	ADJ
taxlaw-2811	503	162	income	income	NOUN
taxlaw-2811	503	163	benefit	benefit	VERB
taxlaw-2811	503	164	$	$	SYM
taxlaw-2811	503	165	127,800	127,800	NUM
taxlaw-2811	503	166	$	$	SYM
taxlaw-2811	503	167	65,550	65,550	NUM
taxlaw-2811	503	168	$	$	SYM
taxlaw-2811	503	169	50,766	50,766	NUM
taxlaw-2811	503	170	$	$	SYM
taxlaw-2811	503	171	255,600	255,600	NUM
taxlaw-2811	503	172	$	$	SYM
taxlaw-2811	503	173	255,600	255,600	NUM
taxlaw-2811	503	174	$	$	SYM
taxlaw-2811	503	175	131,100	131,100	NUM
taxlaw-2811	503	176	$	$	SYM
taxlaw-2811	503	177	101,533	101,533	NUM
taxlaw-2811	503	178	$	$	SYM
taxlaw-2811	503	179	255,600	255,600	NUM
taxlaw-2811	503	180	tax	tax	NOUN
taxlaw-2811	503	181	owed	owe	VERB
taxlaw-2811	503	182	$	$	SYM
taxlaw-2811	503	183	37,062	37,062	NUM
taxlaw-2811	503	184	$	$	SYM
taxlaw-2811	503	185	19,010	19,010	NUM
taxlaw-2811	503	186	$	$	SYM
taxlaw-2811	503	187	14,722	14,722	NUM
taxlaw-2811	503	188	$	$	SYM
taxlaw-2811	503	189	74,124	74,124	NUM
taxlaw-2811	503	190	$	$	SYM
taxlaw-2811	503	191	74,124	74,124	NUM
taxlaw-2811	503	192	$	$	SYM
taxlaw-2811	503	193	38,019	38,019	NUM
taxlaw-2811	503	194	$	$	SYM
taxlaw-2811	503	195	29,444	29,444	NUM
taxlaw-2811	503	196	$	$	SYM
taxlaw-2811	503	197	74,124	74,124	NUM
taxlaw-2811	503	198	net	net	ADJ
taxlaw-2811	503	199	employee	employee	NOUN
taxlaw-2811	503	200	benefit	benefit	VERB
taxlaw-2811	503	201	$	$	SYM
taxlaw-2811	503	202	218,538	218,538	NUM
taxlaw-2811	503	203	$	$	SYM
taxlaw-2811	503	204	112,091	112,091	NUM
taxlaw-2811	503	205	$	$	SYM
taxlaw-2811	503	206	86,810	86,810	NUM
taxlaw-2811	503	207	$	$	SYM
taxlaw-2811	503	208	181,476	181,476	NUM
taxlaw-2811	503	209	$	$	SYM
taxlaw-2811	503	210	181,476	181,476	NUM
taxlaw-2811	503	211	$	$	SYM
taxlaw-2811	503	212	93,081	93,081	NUM
taxlaw-2811	503	213	$	$	SYM
taxlaw-2811	503	214	72,088	72,088	NUM
taxlaw-2811	503	215	$	$	SYM
taxlaw-2811	503	216	181,476	181,476	NUM
taxlaw-2811	503	217	canadian	canadian	ADJ
taxlaw-2811	503	218	advantage	advantage	NOUN
taxlaw-2811	503	219	(	(	PUNCT
taxlaw-2811	503	220	%	%	INTJ
taxlaw-2811	503	221	)	)	PUNCT
taxlaw-2811	503	222	20.42	20.42	NUM
taxlaw-2811	503	223	20.42	20.42	NUM
taxlaw-2811	503	224	20.42	20.42	NUM
taxlaw-2811	503	225	2012	2012	NUM
taxlaw-2811	503	226	]	]	PUNCT
taxlaw-2811	503	227	quantifying	quantify	VERB
taxlaw-2811	503	228	the	the	DET
taxlaw-2811	503	229	tax	tax	NOUN
taxlaw-2811	503	230	benefits	benefit	NOUN
taxlaw-2811	503	231	of	of	ADP
taxlaw-2811	503	232	backdating	backdating	NOUN
taxlaw-2811	503	233	161	161	NUM
taxlaw-2811	503	234	for	for	ADP
taxlaw-2811	503	235	a	a	DET
taxlaw-2811	503	236	canadian	canadian	ADJ
taxlaw-2811	503	237	executive	executive	NOUN
taxlaw-2811	503	238	,	,	PUNCT
taxlaw-2811	503	239	if	if	SCONJ
taxlaw-2811	503	240	the	the	DET
taxlaw-2811	503	241	option	option	NOUN
taxlaw-2811	503	242	is	be	AUX
taxlaw-2811	503	243	“	"	PUNCT
taxlaw-2811	503	244	successfully	successfully	ADV
taxlaw-2811	503	245	”	"	PUNCT
taxlaw-2811	503	246	reported	report	VERB
taxlaw-2811	503	247	as	as	ADP
taxlaw-2811	503	248	an	an	DET
taxlaw-2811	503	249	at	at	ADP
taxlaw-2811	503	250	-	-	PUNCT
taxlaw-2811	503	251	the	the	DET
taxlaw-2811	503	252	-	-	PUNCT
taxlaw-2811	503	253	money	money	NOUN
taxlaw-2811	503	254	grant	grant	NOUN
taxlaw-2811	503	255	awarded	award	VERB
taxlaw-2811	503	256	on	on	ADP
taxlaw-2811	503	257	october	october	PROPN
taxlaw-2811	503	258	16	16	NUM
taxlaw-2811	503	259	with	with	ADP
taxlaw-2811	503	260	a	a	DET
taxlaw-2811	503	261	strike	strike	NOUN
taxlaw-2811	503	262	price	price	NOUN
taxlaw-2811	503	263	of	of	ADP
taxlaw-2811	503	264	$	$	SYM
taxlaw-2811	503	265	14.25	14.25	NUM
taxlaw-2811	503	266	,	,	PUNCT
taxlaw-2811	503	267	then	then	ADV
taxlaw-2811	503	268	the	the	DET
taxlaw-2811	503	269	income	income	NOUN
taxlaw-2811	503	270	benefit	benefit	NOUN
taxlaw-2811	503	271	subject	subject	ADJ
taxlaw-2811	503	272	to	to	ADP
taxlaw-2811	503	273	tax	tax	NOUN
taxlaw-2811	503	274	is	be	AUX
taxlaw-2811	503	275	calculated	calculate	VERB
taxlaw-2811	503	276	as	as	ADP
taxlaw-2811	503	277	the	the	DET
taxlaw-2811	503	278	difference	difference	NOUN
taxlaw-2811	503	279	between	between	ADP
taxlaw-2811	503	280	the	the	DET
taxlaw-2811	503	281	fair	fair	ADJ
taxlaw-2811	503	282	market	market	NOUN
taxlaw-2811	503	283	value	value	NOUN
taxlaw-2811	503	284	of	of	ADP
taxlaw-2811	503	285	the	the	DET
taxlaw-2811	503	286	shares	share	NOUN
taxlaw-2811	503	287	on	on	ADP
taxlaw-2811	503	288	the	the	DET
taxlaw-2811	503	289	date	date	NOUN
taxlaw-2811	503	290	of	of	ADP
taxlaw-2811	503	291	exercise	exercise	NOUN
taxlaw-2811	503	292	and	and	CCONJ
taxlaw-2811	503	293	the	the	DET
taxlaw-2811	503	294	strike	strike	NOUN
taxlaw-2811	503	295	price	price	NOUN
taxlaw-2811	503	296	multiplied	multiply	VERB
taxlaw-2811	503	297	by	by	ADP
taxlaw-2811	503	298	the	the	DET
taxlaw-2811	503	299	number	number	NOUN
taxlaw-2811	503	300	of	of	ADP
taxlaw-2811	503	301	options	option	NOUN
taxlaw-2811	503	302	awarded	award	VERB
taxlaw-2811	503	303	,	,	PUNCT
taxlaw-2811	503	304	which	which	PRON
taxlaw-2811	503	305	is	be	AUX
taxlaw-2811	503	306	$	$	SYM
taxlaw-2811	503	307	255,600	255,600	NUM
taxlaw-2811	503	308	.	.	PUNCT
taxlaw-2811	504	1	the	the	DET
taxlaw-2811	504	2	individual	individual	PROPN
taxlaw-2811	504	3	claims	claim	VERB
taxlaw-2811	504	4	a	a	DET
taxlaw-2811	504	5	deduction	deduction	NOUN
taxlaw-2811	504	6	under	under	ADP
taxlaw-2811	504	7	paragraph	paragraph	NOUN
taxlaw-2811	504	8	110(1)(d	110(1)(d	NUM
taxlaw-2811	504	9	)	)	PUNCT
taxlaw-2811	504	10	,	,	PUNCT
taxlaw-2811	504	11	which	which	PRON
taxlaw-2811	504	12	reduces	reduce	VERB
taxlaw-2811	504	13	the	the	DET
taxlaw-2811	504	14	income	income	NOUN
taxlaw-2811	504	15	inclusion	inclusion	NOUN
taxlaw-2811	504	16	to	to	ADP
taxlaw-2811	504	17	$	$	SYM
taxlaw-2811	504	18	127,800	127,800	NUM
taxlaw-2811	504	19	.	.	PUNCT
taxlaw-2811	505	1	as	as	SCONJ
taxlaw-2811	505	2	the	the	DET
taxlaw-2811	505	3	sale	sale	NOUN
taxlaw-2811	505	4	price	price	NOUN
taxlaw-2811	505	5	is	be	AUX
taxlaw-2811	505	6	equal	equal	ADJ
taxlaw-2811	505	7	to	to	ADP
taxlaw-2811	505	8	the	the	DET
taxlaw-2811	505	9	price	price	NOUN
taxlaw-2811	505	10	of	of	ADP
taxlaw-2811	505	11	the	the	DET
taxlaw-2811	505	12	shares	share	NOUN
taxlaw-2811	505	13	at	at	ADP
taxlaw-2811	505	14	the	the	DET
taxlaw-2811	505	15	time	time	NOUN
taxlaw-2811	505	16	the	the	DET
taxlaw-2811	505	17	options	option	NOUN
taxlaw-2811	505	18	were	be	AUX
taxlaw-2811	505	19	exercised	exercise	VERB
taxlaw-2811	505	20	,	,	PUNCT
taxlaw-2811	505	21	there	there	PRON
taxlaw-2811	505	22	is	be	VERB
taxlaw-2811	505	23	no	no	DET
taxlaw-2811	505	24	capital	capital	NOUN
taxlaw-2811	505	25	gain	gain	NOUN
taxlaw-2811	505	26	or	or	CCONJ
taxlaw-2811	505	27	loss	loss	NOUN
taxlaw-2811	505	28	to	to	PART
taxlaw-2811	505	29	report	report	VERB
taxlaw-2811	505	30	.	.	PUNCT
taxlaw-2811	506	1	the	the	DET
taxlaw-2811	506	2	individual	individual	NOUN
taxlaw-2811	506	3	faces	face	VERB
taxlaw-2811	506	4	a	a	DET
taxlaw-2811	506	5	tax	tax	NOUN
taxlaw-2811	506	6	liability	liability	NOUN
taxlaw-2811	506	7	of	of	ADP
taxlaw-2811	506	8	$	$	SYM
taxlaw-2811	506	9	37,062	37,062	NUM
taxlaw-2811	506	10	,	,	PUNCT
taxlaw-2811	506	11	and	and	CCONJ
taxlaw-2811	506	12	the	the	DET
taxlaw-2811	506	13	net	net	ADJ
taxlaw-2811	506	14	aftertax	aftertax	ADJ
taxlaw-2811	506	15	benefit	benefit	NOUN
taxlaw-2811	506	16	to	to	ADP
taxlaw-2811	506	17	the	the	DET
taxlaw-2811	506	18	executive	executive	NOUN
taxlaw-2811	506	19	is	be	AUX
taxlaw-2811	506	20	$	$	SYM
taxlaw-2811	506	21	218,538	218,538	NUM
taxlaw-2811	506	22	.	.	PUNCT
taxlaw-2811	507	1	this	this	PRON
taxlaw-2811	507	2	is	be	AUX
taxlaw-2811	507	3	reported	report	VERB
taxlaw-2811	507	4	in	in	ADP
taxlaw-2811	507	5	the	the	DET
taxlaw-2811	507	6	first	first	ADJ
taxlaw-2811	507	7	column	column	NOUN
taxlaw-2811	507	8	of	of	ADP
taxlaw-2811	507	9	table	table	NOUN
taxlaw-2811	507	10	1	1	NUM
taxlaw-2811	507	11	.	.	PUNCT
taxlaw-2811	508	1	if	if	SCONJ
taxlaw-2811	508	2	,	,	PUNCT
taxlaw-2811	508	3	instead	instead	ADV
taxlaw-2811	508	4	,	,	PUNCT
taxlaw-2811	508	5	the	the	DET
taxlaw-2811	508	6	option	option	NOUN
taxlaw-2811	508	7	had	have	AUX
taxlaw-2811	508	8	been	be	AUX
taxlaw-2811	508	9	properly	properly	ADV
taxlaw-2811	508	10	dated	date	VERB
taxlaw-2811	508	11	as	as	ADP
taxlaw-2811	508	12	november	november	PROPN
taxlaw-2811	508	13	30	30	NUM
taxlaw-2811	508	14	and	and	CCONJ
taxlaw-2811	508	15	had	have	VERB
taxlaw-2811	508	16	an	an	DET
taxlaw-2811	508	17	associated	associated	ADJ
taxlaw-2811	508	18	strike	strike	NOUN
taxlaw-2811	508	19	price	price	NOUN
taxlaw-2811	508	20	of	of	ADP
taxlaw-2811	508	21	$	$	SYM
taxlaw-2811	508	22	18.40	18.40	NUM
taxlaw-2811	508	23	(	(	PUNCT
taxlaw-2811	508	24	the	the	DET
taxlaw-2811	508	25	fair	fair	ADJ
taxlaw-2811	508	26	market	market	NOUN
taxlaw-2811	508	27	value	value	NOUN
taxlaw-2811	508	28	on	on	ADP
taxlaw-2811	508	29	that	that	DET
taxlaw-2811	508	30	date	date	NOUN
taxlaw-2811	508	31	)	)	PUNCT
taxlaw-2811	508	32	,	,	PUNCT
taxlaw-2811	508	33	then	then	ADV
taxlaw-2811	508	34	the	the	DET
taxlaw-2811	508	35	individual	individual	NOUN
taxlaw-2811	508	36	would	would	AUX
taxlaw-2811	508	37	have	have	AUX
taxlaw-2811	508	38	reported	report	VERB
taxlaw-2811	508	39	an	an	DET
taxlaw-2811	508	40	income	income	NOUN
taxlaw-2811	508	41	benefit	benefit	NOUN
taxlaw-2811	508	42	of	of	ADP
taxlaw-2811	508	43	$	$	SYM
taxlaw-2811	508	44	131,100	131,100	NUM
taxlaw-2811	508	45	,	,	PUNCT
taxlaw-2811	508	46	claimed	claim	VERB
taxlaw-2811	508	47	the	the	DET
taxlaw-2811	508	48	deduction	deduction	NOUN
taxlaw-2811	508	49	under	under	ADP
taxlaw-2811	508	50	paragraph	paragraph	NOUN
taxlaw-2811	508	51	110(1)(d	110(1)(d	NUM
taxlaw-2811	508	52	)	)	PUNCT
taxlaw-2811	508	53	,	,	PUNCT
taxlaw-2811	508	54	which	which	PRON
taxlaw-2811	508	55	would	would	AUX
taxlaw-2811	508	56	have	have	AUX
taxlaw-2811	508	57	reduced	reduce	VERB
taxlaw-2811	508	58	the	the	DET
taxlaw-2811	508	59	overall	overall	ADJ
taxlaw-2811	508	60	income	income	NOUN
taxlaw-2811	508	61	inclusion	inclusion	NOUN
taxlaw-2811	508	62	to	to	ADP
taxlaw-2811	508	63	$	$	SYM
taxlaw-2811	508	64	65,550	65,550	NUM
taxlaw-2811	508	65	,	,	PUNCT
taxlaw-2811	508	66	resulting	result	VERB
taxlaw-2811	508	67	in	in	ADP
taxlaw-2811	508	68	a	a	DET
taxlaw-2811	508	69	tax	tax	NOUN
taxlaw-2811	508	70	liability	liability	NOUN
taxlaw-2811	508	71	of	of	ADP
taxlaw-2811	508	72	$	$	SYM
taxlaw-2811	508	73	19,009.50	19,009.50	NUM
taxlaw-2811	508	74	and	and	CCONJ
taxlaw-2811	508	75	a	a	DET
taxlaw-2811	508	76	net	net	ADJ
taxlaw-2811	508	77	after	after	ADP
taxlaw-2811	508	78	-	-	PUNCT
taxlaw-2811	508	79	tax	tax	NOUN
taxlaw-2811	508	80	benefit	benefit	NOUN
taxlaw-2811	508	81	to	to	ADP
taxlaw-2811	508	82	the	the	DET
taxlaw-2811	508	83	employee	employee	NOUN
taxlaw-2811	508	84	of	of	ADP
taxlaw-2811	508	85	$	$	SYM
taxlaw-2811	508	86	112,091.50	112,091.50	NUM
taxlaw-2811	508	87	.	.	PUNCT
taxlaw-2811	509	1	this	this	DET
taxlaw-2811	509	2	example	example	NOUN
taxlaw-2811	509	3	assumed	assume	VERB
taxlaw-2811	509	4	that	that	SCONJ
taxlaw-2811	509	5	the	the	DET
taxlaw-2811	509	6	option	option	NOUN
taxlaw-2811	509	7	plan	plan	NOUN
taxlaw-2811	509	8	is	be	AUX
taxlaw-2811	509	9	based	base	VERB
taxlaw-2811	509	10	on	on	ADP
taxlaw-2811	509	11	receiving	receive	VERB
taxlaw-2811	509	12	a	a	DET
taxlaw-2811	509	13	fixed	fix	VERB
taxlaw-2811	509	14	number	number	NOUN
taxlaw-2811	509	15	of	of	ADP
taxlaw-2811	509	16	shares	share	NOUN
taxlaw-2811	509	17	(	(	PUNCT
taxlaw-2811	509	18	30,000	30,000	NUM
taxlaw-2811	509	19	)	)	PUNCT
taxlaw-2811	509	20	as	as	ADP
taxlaw-2811	509	21	part	part	NOUN
taxlaw-2811	509	22	of	of	ADP
taxlaw-2811	509	23	a	a	DET
taxlaw-2811	509	24	fixed	fix	VERB
taxlaw-2811	509	25	-	-	PUNCT
taxlaw-2811	509	26	share	share	NOUN
taxlaw-2811	509	27	option	option	NOUN
taxlaw-2811	509	28	plan	plan	NOUN
taxlaw-2811	509	29	.	.	PUNCT
taxlaw-2811	510	1	however	however	ADV
taxlaw-2811	510	2	,	,	PUNCT
taxlaw-2811	510	3	as	as	ADP
taxlaw-2811	510	4	an	an	DET
taxlaw-2811	510	5	additional	additional	ADJ
taxlaw-2811	510	6	wrinkle	wrinkle	NOUN
taxlaw-2811	510	7	,	,	PUNCT
taxlaw-2811	510	8	column	column	NOUN
taxlaw-2811	510	9	3	3	NUM
taxlaw-2811	510	10	considers	consider	VERB
taxlaw-2811	510	11	the	the	DET
taxlaw-2811	510	12	difference	difference	NOUN
taxlaw-2811	510	13	in	in	ADP
taxlaw-2811	510	14	value	value	NOUN
taxlaw-2811	510	15	of	of	ADP
taxlaw-2811	510	16	backdating	backdating	NOUN
taxlaw-2811	510	17	if	if	SCONJ
taxlaw-2811	510	18	the	the	DET
taxlaw-2811	510	19	employer	employer	NOUN
taxlaw-2811	510	20	used	use	VERB
taxlaw-2811	510	21	a	a	DET
taxlaw-2811	510	22	fixed	fix	VERB
taxlaw-2811	510	23	-	-	PUNCT
taxlaw-2811	510	24	value	value	NOUN
taxlaw-2811	510	25	option	option	NOUN
taxlaw-2811	510	26	plan	plan	NOUN
taxlaw-2811	510	27	.	.	PUNCT
taxlaw-2811	511	1	under	under	ADP
taxlaw-2811	511	2	a	a	DET
taxlaw-2811	511	3	fixed	fix	VERB
taxlaw-2811	511	4	-	-	PUNCT
taxlaw-2811	511	5	value	value	NOUN
taxlaw-2811	511	6	option	option	NOUN
taxlaw-2811	511	7	plan	plan	NOUN
taxlaw-2811	511	8	,	,	PUNCT
taxlaw-2811	511	9	an	an	DET
taxlaw-2811	511	10	executive	executive	NOUN
taxlaw-2811	511	11	is	be	AUX
taxlaw-2811	511	12	given	give	VERB
taxlaw-2811	511	13	a	a	DET
taxlaw-2811	511	14	fixed	fix	VERB
taxlaw-2811	511	15	dollar	dollar	NOUN
taxlaw-2811	511	16	amount	amount	NOUN
taxlaw-2811	511	17	of	of	ADP
taxlaw-2811	511	18	options	option	NOUN
taxlaw-2811	511	19	(	(	PUNCT
taxlaw-2811	511	20	rather	rather	ADV
taxlaw-2811	511	21	than	than	ADP
taxlaw-2811	511	22	a	a	DET
taxlaw-2811	511	23	fixed	fix	VERB
taxlaw-2811	511	24	number	number	NOUN
taxlaw-2811	511	25	of	of	ADP
taxlaw-2811	511	26	options	option	NOUN
taxlaw-2811	511	27	)	)	PUNCT
taxlaw-2811	511	28	.	.	PUNCT
taxlaw-2811	512	1	in	in	ADP
taxlaw-2811	512	2	this	this	DET
taxlaw-2811	512	3	example	example	NOUN
taxlaw-2811	512	4	,	,	PUNCT
taxlaw-2811	512	5	it	it	PRON
taxlaw-2811	512	6	is	be	AUX
taxlaw-2811	512	7	assumed	assume	VERB
taxlaw-2811	512	8	that	that	SCONJ
taxlaw-2811	512	9	under	under	ADP
taxlaw-2811	512	10	a	a	DET
taxlaw-2811	512	11	fixed	fix	VERB
taxlaw-2811	512	12	-	-	PUNCT
taxlaw-2811	512	13	value	value	NOUN
taxlaw-2811	512	14	option	option	NOUN
taxlaw-2811	512	15	plan	plan	NOUN
taxlaw-2811	512	16	the	the	DET
taxlaw-2811	512	17	executive	executive	NOUN
taxlaw-2811	512	18	is	be	AUX
taxlaw-2811	512	19	to	to	PART
taxlaw-2811	512	20	receive	receive	VERB
taxlaw-2811	512	21	$	$	SYM
taxlaw-2811	512	22	241,050	241,050	NUM
taxlaw-2811	512	23	worth	worth	NOUN
taxlaw-2811	512	24	of	of	ADP
taxlaw-2811	512	25	options	option	NOUN
taxlaw-2811	512	26	.	.	PUNCT
taxlaw-2811	513	1	69	69	NUM
taxlaw-2811	514	1	if	if	SCONJ
taxlaw-2811	514	2	the	the	DET
taxlaw-2811	514	3	options	option	NOUN
taxlaw-2811	514	4	are	be	AUX
taxlaw-2811	514	5	granted	grant	VERB
taxlaw-2811	514	6	on	on	ADP
taxlaw-2811	514	7	november	november	PROPN
taxlaw-2811	514	8	30	30	NUM
taxlaw-2811	514	9	with	with	ADP
taxlaw-2811	514	10	a	a	DET
taxlaw-2811	514	11	strike	strike	NOUN
taxlaw-2811	514	12	price	price	NOUN
taxlaw-2811	514	13	of	of	ADP
taxlaw-2811	514	14	$	$	SYM
taxlaw-2811	514	15	18.40	18.40	NUM
taxlaw-2811	514	16	,	,	PUNCT
taxlaw-2811	514	17	this	this	PRON
taxlaw-2811	514	18	would	would	AUX
taxlaw-2811	514	19	give	give	VERB
taxlaw-2811	514	20	the	the	DET
taxlaw-2811	514	21	executive	executive	ADJ
taxlaw-2811	514	22	23,234	23,234	NUM
taxlaw-2811	514	23	options	option	NOUN
taxlaw-2811	514	24	,	,	PUNCT
taxlaw-2811	514	25	while	while	SCONJ
taxlaw-2811	514	26	if	if	SCONJ
taxlaw-2811	514	27	the	the	DET
taxlaw-2811	514	28	executive	executive	NOUN
taxlaw-2811	514	29	received	receive	VERB
taxlaw-2811	514	30	the	the	DET
taxlaw-2811	514	31	options	option	NOUN
taxlaw-2811	514	32	backdated	backdate	VERB
taxlaw-2811	514	33	to	to	ADP
taxlaw-2811	514	34	the	the	DET
taxlaw-2811	514	35	october	october	PROPN
taxlaw-2811	514	36	16	16	NUM
taxlaw-2811	514	37	strike	strike	NOUN
taxlaw-2811	514	38	price	price	NOUN
taxlaw-2811	514	39	of	of	ADP
taxlaw-2811	514	40	$	$	SYM
taxlaw-2811	514	41	14.25	14.25	NUM
taxlaw-2811	514	42	,	,	PUNCT
taxlaw-2811	514	43	he	he	PRON
taxlaw-2811	514	44	or	or	CCONJ
taxlaw-2811	514	45	she	she	PRON
taxlaw-2811	514	46	would	would	AUX
taxlaw-2811	514	47	receive	receive	VERB
taxlaw-2811	514	48	30,000	30,000	NUM
taxlaw-2811	514	49	options	option	NOUN
taxlaw-2811	514	50	.	.	PUNCT
taxlaw-2811	515	1	this	this	PRON
taxlaw-2811	515	2	represents	represent	VERB
taxlaw-2811	515	3	a	a	DET
taxlaw-2811	515	4	twenty	twenty	NUM
taxlaw-2811	515	5	-	-	PUNCT
taxlaw-2811	515	6	nine	nine	NUM
taxlaw-2811	515	7	percent	percent	NOUN
taxlaw-2811	515	8	increase	increase	NOUN
taxlaw-2811	515	9	(	(	PUNCT
taxlaw-2811	515	10	6,767	6,767	NUM
taxlaw-2811	515	11	)	)	PUNCT
taxlaw-2811	515	12	in	in	ADP
taxlaw-2811	515	13	the	the	DET
taxlaw-2811	515	14	number	number	NOUN
taxlaw-2811	515	15	of	of	ADP
taxlaw-2811	515	16	options	option	NOUN
taxlaw-2811	515	17	received	receive	VERB
taxlaw-2811	515	18	as	as	ADP
taxlaw-2811	515	19	a	a	DET
taxlaw-2811	515	20	result	result	NOUN
taxlaw-2811	515	21	of	of	ADP
taxlaw-2811	515	22	backdating	backdating	NOUN
taxlaw-2811	515	23	.	.	PUNCT
taxlaw-2811	516	1	thus	thus	ADV
taxlaw-2811	516	2	,	,	PUNCT
taxlaw-2811	516	3	if	if	SCONJ
taxlaw-2811	516	4	the	the	DET
taxlaw-2811	516	5	corporation	corporation	NOUN
taxlaw-2811	516	6	awarded	award	VERB
taxlaw-2811	516	7	fixed	fix	VERB
taxlaw-2811	516	8	-	-	PUNCT
taxlaw-2811	516	9	value	value	NOUN
taxlaw-2811	516	10	options	option	NOUN
taxlaw-2811	516	11	,	,	PUNCT
taxlaw-2811	516	12	then	then	ADV
taxlaw-2811	516	13	at	at	ADP
taxlaw-2811	516	14	the	the	DET
taxlaw-2811	516	15	strike	strike	NOUN
taxlaw-2811	516	16	price	price	NOUN
taxlaw-2811	516	17	of	of	ADP
taxlaw-2811	516	18	$	$	SYM
taxlaw-2811	516	19	18.40	18.40	NUM
taxlaw-2811	516	20	,	,	PUNCT
taxlaw-2811	516	21	the	the	DET
taxlaw-2811	516	22	individual	individual	NOUN
taxlaw-2811	516	23	would	would	AUX
taxlaw-2811	516	24	have	have	AUX
taxlaw-2811	516	25	only	only	ADV
taxlaw-2811	516	26	received	receive	VERB
taxlaw-2811	516	27	23,234	23,234	NUM
taxlaw-2811	516	28	options	option	NOUN
taxlaw-2811	516	29	(	(	PUNCT
taxlaw-2811	516	30	rather	rather	ADV
taxlaw-2811	516	31	than	than	ADP
taxlaw-2811	516	32	30,000	30,000	NUM
taxlaw-2811	516	33	options	option	NOUN
taxlaw-2811	516	34	)	)	PUNCT
taxlaw-2811	516	35	,	,	PUNCT
taxlaw-2811	516	36	which	which	PRON
taxlaw-2811	516	37	when	when	SCONJ
taxlaw-2811	516	38	exercised	exercise	VERB
taxlaw-2811	516	39	would	would	AUX
taxlaw-2811	516	40	have	have	AUX
taxlaw-2811	516	41	resulted	result	VERB
taxlaw-2811	516	42	in	in	ADP
taxlaw-2811	516	43	$	$	SYM
taxlaw-2811	516	44	14,722.22	14,722.22	NUM
taxlaw-2811	516	45	of	of	ADP
taxlaw-2811	516	46	tax	tax	NOUN
taxlaw-2811	516	47	liability	liability	NOUN
taxlaw-2811	516	48	and	and	CCONJ
taxlaw-2811	516	49	a	a	DET
taxlaw-2811	516	50	net	net	ADJ
taxlaw-2811	516	51	aftertax	aftertax	ADJ
taxlaw-2811	516	52	benefit	benefit	NOUN
taxlaw-2811	516	53	of	of	ADP
taxlaw-2811	516	54	$	$	SYM
taxlaw-2811	516	55	86,810.36	86,810.36	NUM
taxlaw-2811	516	56	.	.	PUNCT
taxlaw-2811	517	1	finally	finally	ADV
taxlaw-2811	517	2	,	,	PUNCT
taxlaw-2811	517	3	if	if	SCONJ
taxlaw-2811	517	4	the	the	DET
taxlaw-2811	517	5	executive	executive	NOUN
taxlaw-2811	517	6	properly	properly	ADV
taxlaw-2811	517	7	reported	report	VERB
taxlaw-2811	517	8	the	the	DET
taxlaw-2811	517	9	backdated	backdate	VERB
taxlaw-2811	517	10	options	option	NOUN
taxlaw-2811	517	11	as	as	ADP
taxlaw-2811	517	12	in	in	ADP
taxlaw-2811	517	13	-	-	PUNCT
taxlaw-2811	517	14	the	the	DET
taxlaw-2811	517	15	-	-	PUNCT
taxlaw-2811	517	16	money	money	NOUN
taxlaw-2811	517	17	options	option	NOUN
taxlaw-2811	517	18	for	for	ADP
taxlaw-2811	517	19	tax	tax	NOUN
taxlaw-2811	517	20	purposes	purpose	NOUN
taxlaw-2811	517	21	,	,	PUNCT
taxlaw-2811	517	22	thereby	thereby	ADV
taxlaw-2811	517	23	forgoing	forgo	VERB
taxlaw-2811	517	24	the	the	DET
taxlaw-2811	517	25	deduction	deduction	NOUN
taxlaw-2811	517	26	under	under	ADP
taxlaw-2811	517	27	paragraph	paragraph	NOUN
taxlaw-2811	517	28	110(1)(d	110(1)(d	NUM
taxlaw-2811	517	29	)	)	PUNCT
taxlaw-2811	517	30	,	,	PUNCT
taxlaw-2811	517	31	the	the	DET
taxlaw-2811	517	32	tax	tax	NOUN
taxlaw-2811	517	33	liability	liability	NOUN
taxlaw-2811	517	34	would	would	AUX
taxlaw-2811	517	35	have	have	AUX
taxlaw-2811	517	36	been	be	AUX
taxlaw-2811	517	37	$	$	SYM
taxlaw-2811	517	38	74,124	74,124	NUM
taxlaw-2811	517	39	and	and	CCONJ
taxlaw-2811	517	40	the	the	DET
taxlaw-2811	517	41	net	net	ADJ
taxlaw-2811	517	42	after	after	ADP
taxlaw-2811	517	43	-	-	PUNCT
taxlaw-2811	517	44	tax	tax	NOUN
taxlaw-2811	517	45	benefit	benefit	NOUN
taxlaw-2811	517	46	would	would	AUX
taxlaw-2811	517	47	have	have	AUX
taxlaw-2811	517	48	been	be	AUX
taxlaw-2811	517	49	$	$	SYM
taxlaw-2811	517	50	181,476	181,476	NUM
taxlaw-2811	517	51	.	.	PUNCT
taxlaw-2811	518	1	in	in	ADP
taxlaw-2811	518	2	summary	summary	NOUN
taxlaw-2811	518	3	,	,	PUNCT
taxlaw-2811	518	4	the	the	DET
taxlaw-2811	518	5	after	after	ADP
taxlaw-2811	518	6	-	-	PUNCT
taxlaw-2811	518	7	tax	tax	NOUN
taxlaw-2811	518	8	benefit	benefit	NOUN
taxlaw-2811	518	9	to	to	ADP
taxlaw-2811	518	10	the	the	DET
taxlaw-2811	518	11	canadian	canadian	ADJ
taxlaw-2811	518	12	executive	executive	NOUN
taxlaw-2811	518	13	of	of	ADP
taxlaw-2811	518	14	a	a	DET
taxlaw-2811	518	15	backdated	backdate	VERB
taxlaw-2811	518	16	option	option	NOUN
taxlaw-2811	518	17	is	be	AUX
taxlaw-2811	518	18	higher	high	ADJ
taxlaw-2811	518	19	than	than	ADP
taxlaw-2811	518	20	in	in	ADP
taxlaw-2811	518	21	any	any	DET
taxlaw-2811	518	22	other	other	ADJ
taxlaw-2811	518	23	case	case	NOUN
taxlaw-2811	518	24	.	.	PUNCT
taxlaw-2811	519	1	in	in	ADP
taxlaw-2811	519	2	fact	fact	NOUN
taxlaw-2811	519	3	,	,	PUNCT
taxlaw-2811	519	4	the	the	DET
taxlaw-2811	519	5	after	after	ADP
taxlaw-2811	519	6	-	-	PUNCT
taxlaw-2811	519	7	tax	tax	NOUN
taxlaw-2811	519	8	value	value	NOUN
taxlaw-2811	519	9	of	of	ADP
taxlaw-2811	519	10	the	the	DET
taxlaw-2811	519	11	backdated	backdate	VERB
taxlaw-2811	519	12	option	option	NOUN
taxlaw-2811	519	13	is	be	AUX
taxlaw-2811	519	14	$	$	SYM
taxlaw-2811	519	15	37,062	37,062	NUM
taxlaw-2811	519	16	higher	high	ADJ
taxlaw-2811	519	17	than	than	SCONJ
taxlaw-2811	519	18	if	if	SCONJ
taxlaw-2811	519	19	the	the	DET
taxlaw-2811	519	20	option	option	NOUN
taxlaw-2811	519	21	were	be	AUX
taxlaw-2811	519	22	reported	report	VERB
taxlaw-2811	519	23	as	as	ADP
taxlaw-2811	519	24	being	be	AUX
taxlaw-2811	519	25	in	in	ADP
taxlaw-2811	519	26	-	-	PUNCT
taxlaw-2811	519	27	the	the	DET
taxlaw-2811	519	28	-	-	PUNCT
taxlaw-2811	519	29	money	money	NOUN
taxlaw-2811	519	30	and	and	CCONJ
taxlaw-2811	519	31	$	$	SYM
taxlaw-2811	519	32	106,447.50	106,447.50	NUM
taxlaw-2811	519	33	higher	high	ADJ
taxlaw-2811	519	34	than	than	ADP
taxlaw-2811	519	35	an	an	DET
taxlaw-2811	519	36	at	at	ADP
taxlaw-2811	519	37	-	-	PUNCT
taxlaw-2811	519	38	the	the	DET
taxlaw-2811	519	39	-	-	PUNCT
taxlaw-2811	519	40	money	money	NOUN
taxlaw-2811	519	41	option	option	NOUN
taxlaw-2811	519	42	granted	grant	VERB
taxlaw-2811	519	43	on	on	ADP
taxlaw-2811	519	44	november	november	PROPN
taxlaw-2811	519	45	30	30	NUM
taxlaw-2811	519	46	.	.	PUNCT
taxlaw-2811	520	1	if	if	SCONJ
taxlaw-2811	520	2	the	the	DET
taxlaw-2811	520	3	corporation	corporation	NOUN
taxlaw-2811	520	4	issued	issue	VERB
taxlaw-2811	520	5	fixed	fix	VERB
taxlaw-2811	520	6	value	value	NOUN
taxlaw-2811	520	7	options	option	NOUN
taxlaw-2811	520	8	,	,	PUNCT
taxlaw-2811	520	9	then	then	ADV
taxlaw-2811	520	10	had	have	AUX
taxlaw-2811	520	11	the	the	DET
taxlaw-2811	520	12	option	option	NOUN
taxlaw-2811	520	13	been	be	AUX
taxlaw-2811	520	14	properly	properly	ADV
taxlaw-2811	520	15	awarded	award	VERB
taxlaw-2811	520	16	on	on	ADP
taxlaw-2811	520	17	november	november	PROPN
taxlaw-2811	520	18	30	30	NUM
taxlaw-2811	520	19	rather	rather	ADV
taxlaw-2811	520	20	than	than	ADP
taxlaw-2811	520	21	reported	report	VERB
taxlaw-2811	520	22	as	as	ADP
taxlaw-2811	520	23	being	be	AUX
taxlaw-2811	520	24	awarded	award	VERB
taxlaw-2811	520	25	on	on	ADP
taxlaw-2811	520	26	october	october	PROPN
taxlaw-2811	520	27	16	16	NUM
taxlaw-2811	520	28	,	,	PUNCT
taxlaw-2811	520	29	the	the	DET
taxlaw-2811	520	30	individual	individual	NOUN
taxlaw-2811	520	31	would	would	AUX
taxlaw-2811	520	32	have	have	AUX
taxlaw-2811	520	33	received	receive	VERB
taxlaw-2811	520	34	23,234	23,234	NUM
taxlaw-2811	520	35	options	option	NOUN
taxlaw-2811	520	36	priced	price	VERB
taxlaw-2811	520	37	at	at	ADP
taxlaw-2811	520	38	$	$	SYM
taxlaw-2811	520	39	18.40	18.40	NUM
taxlaw-2811	520	40	rather	rather	ADV
taxlaw-2811	520	41	than	than	ADP
taxlaw-2811	520	42	30,000	30,000	NUM
taxlaw-2811	520	43	priced	price	VERB
taxlaw-2811	520	44	at	at	ADP
taxlaw-2811	520	45	$	$	SYM
taxlaw-2811	520	46	14.25	14.25	NUM
taxlaw-2811	520	47	and	and	CCONJ
taxlaw-2811	520	48	would	would	AUX
taxlaw-2811	520	49	have	have	AUX
taxlaw-2811	520	50	obtained	obtain	VERB
taxlaw-2811	520	51	an	an	DET
taxlaw-2811	520	52	after	after	ADP
taxlaw-2811	520	53	-	-	PUNCT
taxlaw-2811	520	54	tax	tax	NOUN
taxlaw-2811	520	55	benefit	benefit	NOUN
taxlaw-2811	520	56	of	of	ADP
taxlaw-2811	520	57	$	$	SYM
taxlaw-2811	520	58	86,810.36	86,810.36	NUM
taxlaw-2811	520	59	,	,	PUNCT
taxlaw-2811	520	60	the	the	DET
taxlaw-2811	520	61	lowest	low	ADJ
taxlaw-2811	520	62	of	of	ADP
taxlaw-2811	520	63	all	all	DET
taxlaw-2811	520	64	cases	case	NOUN
taxlaw-2811	520	65	.	.	PUNCT
taxlaw-2811	521	1	in	in	ADP
taxlaw-2811	521	2	considering	consider	VERB
taxlaw-2811	521	3	the	the	DET
taxlaw-2811	521	4	case	case	NOUN
taxlaw-2811	521	5	of	of	ADP
taxlaw-2811	521	6	the	the	DET
taxlaw-2811	521	7	u.s	u.s	PROPN
taxlaw-2811	521	8	.	.	PROPN
taxlaw-2811	521	9	executive	executive	NOUN
taxlaw-2811	521	10	,	,	PUNCT
taxlaw-2811	521	11	since	since	SCONJ
taxlaw-2811	521	12	the	the	DET
taxlaw-2811	521	13	individual	individual	NOUN
taxlaw-2811	521	14	exercised	exercise	VERB
taxlaw-2811	521	15	the	the	DET
taxlaw-2811	521	16	options	option	NOUN
taxlaw-2811	521	17	and	and	CCONJ
taxlaw-2811	521	18	sold	sell	VERB
taxlaw-2811	521	19	the	the	DET
taxlaw-2811	521	20	shares	share	NOUN
taxlaw-2811	521	21	on	on	ADP
taxlaw-2811	521	22	the	the	DET
taxlaw-2811	521	23	same	same	ADJ
taxlaw-2811	521	24	day	day	NOUN
taxlaw-2811	521	25	,	,	PUNCT
taxlaw-2811	521	26	this	this	PRON
taxlaw-2811	521	27	is	be	AUX
taxlaw-2811	521	28	a	a	DET
taxlaw-2811	521	29	disqualified	disqualified	ADJ
taxlaw-2811	521	30	disposition	disposition	NOUN
taxlaw-2811	521	31	of	of	ADP
taxlaw-2811	521	32	an	an	DET
taxlaw-2811	521	33	iso	iso	NOUN
taxlaw-2811	521	34	,	,	PUNCT
taxlaw-2811	521	35	and	and	CCONJ
taxlaw-2811	521	36	therefore	therefore	ADV
taxlaw-2811	521	37	the	the	DET
taxlaw-2811	521	38	options	option	NOUN
taxlaw-2811	521	39	would	would	AUX
taxlaw-2811	521	40	be	be	AUX
taxlaw-2811	521	41	taxed	tax	VERB
taxlaw-2811	521	42	as	as	ADP
taxlaw-2811	521	43	nsos	nsos	NOUN
taxlaw-2811	521	44	and	and	CCONJ
taxlaw-2811	521	45	the	the	DET
taxlaw-2811	521	46	income	income	NOUN
taxlaw-2811	521	47	inclusion	inclusion	NOUN
taxlaw-2811	521	48	for	for	ADP
taxlaw-2811	521	49	the	the	DET
taxlaw-2811	521	50	u.s	u.s	PROPN
taxlaw-2811	521	51	.	.	PROPN
taxlaw-2811	521	52	executive	executive	PROPN
taxlaw-2811	521	53	is	be	AUX
taxlaw-2811	521	54	included	include	VERB
taxlaw-2811	521	55	in	in	ADP
taxlaw-2811	521	56	the	the	DET
taxlaw-2811	521	57	same	same	ADJ
taxlaw-2811	521	58	taxation	taxation	NOUN
taxlaw-2811	521	59	year	year	NOUN
taxlaw-2811	521	60	as	as	ADP
taxlaw-2811	521	61	the	the	DET
taxlaw-2811	521	62	disposition	disposition	NOUN
taxlaw-2811	521	63	of	of	ADP
taxlaw-2811	521	64	the	the	DET
taxlaw-2811	521	65	shares	share	NOUN
taxlaw-2811	521	66	.	.	PUNCT
taxlaw-2811	522	1	in	in	ADP
taxlaw-2811	522	2	all	all	DET
taxlaw-2811	522	3	cases	case	NOUN
taxlaw-2811	522	4	,	,	PUNCT
taxlaw-2811	522	5	the	the	DET
taxlaw-2811	522	6	resulting	result	VERB
taxlaw-2811	522	7	tax	tax	NOUN
taxlaw-2811	522	8	liability	liability	NOUN
taxlaw-2811	522	9	is	be	AUX
taxlaw-2811	522	10	greater	great	ADJ
taxlaw-2811	522	11	than	than	ADP
taxlaw-2811	522	12	or	or	CCONJ
taxlaw-2811	522	13	equal	equal	ADJ
taxlaw-2811	522	14	to	to	ADP
taxlaw-2811	522	15	the	the	DET
taxlaw-2811	522	16	tax	tax	NOUN
taxlaw-2811	522	17	assessed	assess	VERB
taxlaw-2811	522	18	in	in	ADP
taxlaw-2811	522	19	canada	canada	PROPN
taxlaw-2811	522	20	,	,	PUNCT
taxlaw-2811	522	21	assuming	assume	VERB
taxlaw-2811	522	22	equivalent	equivalent	ADJ
taxlaw-2811	522	23	marginal	marginal	ADJ
taxlaw-2811	522	24	rates	rate	NOUN
taxlaw-2811	522	25	.	.	PUNCT
taxlaw-2811	523	1	the	the	DET
taxlaw-2811	523	2	most	most	ADV
taxlaw-2811	523	3	interesting	interesting	ADJ
taxlaw-2811	523	4	point	point	NOUN
taxlaw-2811	523	5	of	of	ADP
taxlaw-2811	523	6	this	this	DET
taxlaw-2811	523	7	example	example	NOUN
taxlaw-2811	523	8	is	be	AUX
taxlaw-2811	523	9	that	that	SCONJ
taxlaw-2811	523	10	prior	prior	ADV
taxlaw-2811	523	11	to	to	ADP
taxlaw-2811	523	12	the	the	DET
taxlaw-2811	523	13	introduction	introduction	NOUN
taxlaw-2811	523	14	of	of	ADP
taxlaw-2811	523	15	i.r.c	i.r.c	NOUN
taxlaw-2811	523	16	.	.	PUNCT
taxlaw-2811	524	1	§	§	PROPN
taxlaw-2811	524	2	409a	409a	PROPN
taxlaw-2811	524	3	,	,	PUNCT
taxlaw-2811	524	4	the	the	DET
taxlaw-2811	524	5	net	net	ADJ
taxlaw-2811	524	6	after	after	ADP
taxlaw-2811	524	7	-	-	PUNCT
taxlaw-2811	524	8	tax	tax	NOUN
taxlaw-2811	524	9	69	69	NUM
taxlaw-2811	524	10	we	we	PRON
taxlaw-2811	524	11	have	have	AUX
taxlaw-2811	524	12	assumed	assume	VERB
taxlaw-2811	524	13	this	this	DET
taxlaw-2811	524	14	amount	amount	NOUN
taxlaw-2811	524	15	for	for	ADP
taxlaw-2811	524	16	ease	ease	NOUN
taxlaw-2811	524	17	of	of	ADP
taxlaw-2811	524	18	calculation	calculation	NOUN
taxlaw-2811	524	19	.	.	PUNCT
taxlaw-2811	525	1	162	162	NUM
taxlaw-2811	525	2	columbia	columbia	PROPN
taxlaw-2811	525	3	journal	journal	PROPN
taxlaw-2811	525	4	of	of	ADP
taxlaw-2811	525	5	tax	tax	NOUN
taxlaw-2811	525	6	law	law	NOUN
taxlaw-2811	525	7	[	[	X
taxlaw-2811	525	8	vol.3:144	vol.3:144	PROPN
taxlaw-2811	525	9	benefit	benefit	NOUN
taxlaw-2811	525	10	enjoyed	enjoy	VERB
taxlaw-2811	525	11	by	by	ADP
taxlaw-2811	525	12	the	the	DET
taxlaw-2811	525	13	executive	executive	NOUN
taxlaw-2811	525	14	is	be	AUX
taxlaw-2811	525	15	identical	identical	ADJ
taxlaw-2811	525	16	for	for	ADP
taxlaw-2811	525	17	the	the	DET
taxlaw-2811	525	18	backdated	backdate	VERB
taxlaw-2811	525	19	option	option	NOUN
taxlaw-2811	525	20	reported	report	VERB
taxlaw-2811	525	21	as	as	ADP
taxlaw-2811	525	22	an	an	DET
taxlaw-2811	525	23	at	at	ADP
taxlaw-2811	525	24	-	-	PUNCT
taxlaw-2811	525	25	the	the	DET
taxlaw-2811	525	26	-	-	PUNCT
taxlaw-2811	525	27	money	money	NOUN
taxlaw-2811	525	28	option	option	NOUN
taxlaw-2811	525	29	and	and	CCONJ
taxlaw-2811	525	30	the	the	DET
taxlaw-2811	525	31	currently	currently	ADV
taxlaw-2811	525	32	dated	date	VERB
taxlaw-2811	525	33	in	in	ADP
taxlaw-2811	525	34	-	-	PUNCT
taxlaw-2811	525	35	the	the	DET
taxlaw-2811	525	36	-	-	PUNCT
taxlaw-2811	525	37	money	money	NOUN
taxlaw-2811	525	38	option	option	NOUN
taxlaw-2811	525	39	with	with	ADP
taxlaw-2811	525	40	the	the	DET
taxlaw-2811	525	41	same	same	ADJ
taxlaw-2811	525	42	$	$	SYM
taxlaw-2811	525	43	14.25	14.25	NUM
taxlaw-2811	525	44	strike	strike	NOUN
taxlaw-2811	525	45	price	price	NOUN
taxlaw-2811	525	46	.	.	PUNCT
taxlaw-2811	526	1	because	because	SCONJ
taxlaw-2811	526	2	there	there	PRON
taxlaw-2811	526	3	is	be	VERB
taxlaw-2811	526	4	no	no	DET
taxlaw-2811	526	5	deduction	deduction	NOUN
taxlaw-2811	526	6	in	in	ADP
taxlaw-2811	526	7	the	the	DET
taxlaw-2811	526	8	united	united	PROPN
taxlaw-2811	526	9	states	states	PROPN
taxlaw-2811	526	10	comparable	comparable	ADJ
taxlaw-2811	526	11	to	to	ADP
taxlaw-2811	526	12	paragraph	paragraph	NOUN
taxlaw-2811	526	13	110(1)(d	110(1)(d	NUM
taxlaw-2811	526	14	)	)	PUNCT
taxlaw-2811	526	15	of	of	ADP
taxlaw-2811	526	16	the	the	DET
taxlaw-2811	526	17	i.t.a	i.t.a	NOUN
taxlaw-2811	526	18	.	.	PROPN
taxlaw-2811	526	19	,	,	PUNCT
taxlaw-2811	526	20	the	the	DET
taxlaw-2811	526	21	tax	tax	NOUN
taxlaw-2811	526	22	payable	payable	ADJ
taxlaw-2811	526	23	in	in	ADP
taxlaw-2811	526	24	these	these	DET
taxlaw-2811	526	25	two	two	NUM
taxlaw-2811	526	26	cases	case	NOUN
taxlaw-2811	526	27	is	be	AUX
taxlaw-2811	526	28	the	the	DET
taxlaw-2811	526	29	same	same	ADJ
taxlaw-2811	526	30	(	(	PUNCT
taxlaw-2811	526	31	$	$	SYM
taxlaw-2811	526	32	74,124	74,124	NUM
taxlaw-2811	526	33	)	)	PUNCT
taxlaw-2811	526	34	,	,	PUNCT
taxlaw-2811	526	35	resulting	result	VERB
taxlaw-2811	526	36	in	in	ADP
taxlaw-2811	526	37	an	an	DET
taxlaw-2811	526	38	after	after	ADP
taxlaw-2811	526	39	-	-	PUNCT
taxlaw-2811	526	40	tax	tax	NOUN
taxlaw-2811	526	41	benefit	benefit	NOUN
taxlaw-2811	526	42	of	of	ADP
taxlaw-2811	526	43	$	$	SYM
taxlaw-2811	526	44	181,476	181,476	NUM
taxlaw-2811	526	45	.	.	PUNCT
taxlaw-2811	527	1	this	this	DET
taxlaw-2811	527	2	example	example	NOUN
taxlaw-2811	527	3	suggests	suggest	VERB
taxlaw-2811	527	4	that	that	SCONJ
taxlaw-2811	527	5	until	until	ADP
taxlaw-2811	527	6	the	the	DET
taxlaw-2811	527	7	introduction	introduction	NOUN
taxlaw-2811	527	8	of	of	ADP
taxlaw-2811	527	9	i.r.c	i.r.c	NOUN
taxlaw-2811	527	10	.	.	PUNCT
taxlaw-2811	528	1	§	§	PROPN
taxlaw-2811	528	2	409a	409a	PROPN
taxlaw-2811	528	3	,	,	PUNCT
taxlaw-2811	528	4	and	and	CCONJ
taxlaw-2811	528	5	for	for	ADP
taxlaw-2811	528	6	tax	tax	NOUN
taxlaw-2811	528	7	purposes	purpose	NOUN
taxlaw-2811	528	8	only	only	ADV
taxlaw-2811	528	9	,	,	PUNCT
taxlaw-2811	528	10	a	a	DET
taxlaw-2811	528	11	u.s	u.s	PROPN
taxlaw-2811	528	12	.	.	PROPN
taxlaw-2811	528	13	executive	executive	NOUN
taxlaw-2811	528	14	would	would	AUX
taxlaw-2811	528	15	have	have	AUX
taxlaw-2811	528	16	been	be	AUX
taxlaw-2811	528	17	indifferent	indifferent	ADJ
taxlaw-2811	528	18	between	between	ADP
taxlaw-2811	528	19	backdated	backdate	VERB
taxlaw-2811	528	20	options	option	NOUN
taxlaw-2811	528	21	and	and	CCONJ
taxlaw-2811	528	22	discounted	discount	VERB
taxlaw-2811	528	23	options	option	NOUN
taxlaw-2811	528	24	,	,	PUNCT
taxlaw-2811	528	25	but	but	CCONJ
taxlaw-2811	528	26	would	would	AUX
taxlaw-2811	528	27	have	have	AUX
taxlaw-2811	528	28	preferred	prefer	VERB
taxlaw-2811	528	29	either	either	PRON
taxlaw-2811	528	30	of	of	ADP
taxlaw-2811	528	31	these	these	PRON
taxlaw-2811	528	32	to	to	ADP
taxlaw-2811	528	33	at	at	ADP
taxlaw-2811	528	34	-	-	PUNCT
taxlaw-2811	528	35	the	the	DET
taxlaw-2811	528	36	-	-	PUNCT
taxlaw-2811	528	37	money	money	NOUN
taxlaw-2811	528	38	options	option	NOUN
taxlaw-2811	528	39	granted	grant	VERB
taxlaw-2811	528	40	on	on	ADP
taxlaw-2811	528	41	november	november	PROPN
taxlaw-2811	528	42	30	30	NUM
taxlaw-2811	528	43	.	.	PUNCT
taxlaw-2811	529	1	the	the	DET
taxlaw-2811	529	2	example	example	NOUN
taxlaw-2811	529	3	also	also	ADV
taxlaw-2811	529	4	implies	imply	VERB
taxlaw-2811	529	5	that	that	SCONJ
taxlaw-2811	529	6	the	the	DET
taxlaw-2811	529	7	personal	personal	ADJ
taxlaw-2811	529	8	income	income	NOUN
taxlaw-2811	529	9	tax	tax	NOUN
taxlaw-2811	529	10	regime	regime	NOUN
taxlaw-2811	529	11	in	in	ADP
taxlaw-2811	529	12	canada	canada	PROPN
taxlaw-2811	529	13	may	may	AUX
taxlaw-2811	529	14	cause	cause	VERB
taxlaw-2811	529	15	an	an	DET
taxlaw-2811	529	16	individual	individual	NOUN
taxlaw-2811	529	17	to	to	PART
taxlaw-2811	529	18	prefer	prefer	VERB
taxlaw-2811	529	19	a	a	DET
taxlaw-2811	529	20	backdated	backdate	VERB
taxlaw-2811	529	21	option	option	NOUN
taxlaw-2811	529	22	over	over	ADP
taxlaw-2811	529	23	any	any	DET
taxlaw-2811	529	24	other	other	ADJ
taxlaw-2811	529	25	option	option	NOUN
taxlaw-2811	529	26	type	type	NOUN
taxlaw-2811	529	27	.	.	PUNCT
taxlaw-2811	529	28	70	70	NUM
taxlaw-2811	529	29	in	in	ADP
taxlaw-2811	529	30	the	the	DET
taxlaw-2811	529	31	united	united	PROPN
taxlaw-2811	529	32	states	states	PROPN
taxlaw-2811	529	33	,	,	PUNCT
taxlaw-2811	529	34	on	on	ADP
taxlaw-2811	529	35	the	the	DET
taxlaw-2811	529	36	other	other	ADJ
taxlaw-2811	529	37	hand	hand	NOUN
taxlaw-2811	529	38	,	,	PUNCT
taxlaw-2811	529	39	prior	prior	ADV
taxlaw-2811	529	40	to	to	ADP
taxlaw-2811	529	41	the	the	DET
taxlaw-2811	529	42	introduction	introduction	NOUN
taxlaw-2811	529	43	of	of	ADP
taxlaw-2811	529	44	i.r.c	i.r.c	NOUN
taxlaw-2811	529	45	.	.	PUNCT
taxlaw-2811	530	1	§	§	PROPN
taxlaw-2811	530	2	409a	409a	PROPN
taxlaw-2811	530	3	,	,	PUNCT
taxlaw-2811	530	4	an	an	DET
taxlaw-2811	530	5	individual	individual	NOUN
taxlaw-2811	530	6	would	would	AUX
taxlaw-2811	530	7	have	have	AUX
taxlaw-2811	530	8	been	be	AUX
taxlaw-2811	530	9	indifferent	indifferent	ADJ
taxlaw-2811	530	10	between	between	ADP
taxlaw-2811	530	11	a	a	DET
taxlaw-2811	530	12	backdated	backdated	ADJ
taxlaw-2811	530	13	option	option	NOUN
taxlaw-2811	530	14	and	and	CCONJ
taxlaw-2811	530	15	an	an	DET
taxlaw-2811	530	16	in	in	ADP
taxlaw-2811	530	17	-	-	PUNCT
taxlaw-2811	530	18	the	the	DET
taxlaw-2811	530	19	-	-	PUNCT
taxlaw-2811	530	20	money	money	NOUN
taxlaw-2811	530	21	option	option	NOUN
taxlaw-2811	530	22	.	.	PUNCT
taxlaw-2811	531	1	b.	b.	PROPN
taxlaw-2811	531	2	example	example	NOUN
taxlaw-2811	532	1	2	2	NUM
taxlaw-2811	532	2	—	—	PUNCT
taxlaw-2811	532	3	vest	vest	NOUN
taxlaw-2811	532	4	over	over	ADP
taxlaw-2811	532	5	five	five	NUM
taxlaw-2811	532	6	years	year	NOUN
taxlaw-2811	532	7	,	,	PUNCT
taxlaw-2811	532	8	sale	sale	NOUN
taxlaw-2811	532	9	on	on	ADP
taxlaw-2811	532	10	same	same	ADJ
taxlaw-2811	532	11	date	date	NOUN
taxlaw-2811	532	12	as	as	ADP
taxlaw-2811	532	13	exercise	exercise	NOUN
taxlaw-2811	532	14	in	in	ADP
taxlaw-2811	532	15	the	the	DET
taxlaw-2811	532	16	second	second	ADJ
taxlaw-2811	532	17	case	case	NOUN
taxlaw-2811	532	18	,	,	PUNCT
taxlaw-2811	532	19	we	we	PRON
taxlaw-2811	532	20	extend	extend	VERB
taxlaw-2811	532	21	our	our	PRON
taxlaw-2811	532	22	example	example	NOUN
taxlaw-2811	532	23	to	to	PART
taxlaw-2811	532	24	include	include	VERB
taxlaw-2811	532	25	the	the	DET
taxlaw-2811	532	26	fact	fact	NOUN
taxlaw-2811	532	27	that	that	SCONJ
taxlaw-2811	532	28	the	the	DET
taxlaw-2811	532	29	options	option	NOUN
taxlaw-2811	532	30	vest	vest	NOUN
taxlaw-2811	532	31	at	at	ADP
taxlaw-2811	532	32	a	a	DET
taxlaw-2811	532	33	rate	rate	NOUN
taxlaw-2811	532	34	of	of	ADP
taxlaw-2811	532	35	one	one	NUM
taxlaw-2811	532	36	-	-	PUNCT
taxlaw-2811	532	37	fifth	fifth	ADJ
taxlaw-2811	532	38	(	(	PUNCT
taxlaw-2811	532	39	or	or	CCONJ
taxlaw-2811	532	40	6,000	6,000	NUM
taxlaw-2811	532	41	options	option	NOUN
taxlaw-2811	532	42	)	)	PUNCT
taxlaw-2811	532	43	per	per	ADP
taxlaw-2811	532	44	year	year	NOUN
taxlaw-2811	532	45	over	over	ADP
taxlaw-2811	532	46	five	five	NUM
taxlaw-2811	532	47	years	year	NOUN
taxlaw-2811	532	48	.	.	PUNCT
taxlaw-2811	533	1	we	we	PRON
taxlaw-2811	533	2	maintain	maintain	VERB
taxlaw-2811	533	3	the	the	DET
taxlaw-2811	533	4	assumption	assumption	NOUN
taxlaw-2811	533	5	that	that	SCONJ
taxlaw-2811	533	6	the	the	DET
taxlaw-2811	533	7	exercise	exercise	NOUN
taxlaw-2811	533	8	date	date	NOUN
taxlaw-2811	533	9	is	be	AUX
taxlaw-2811	533	10	the	the	DET
taxlaw-2811	533	11	same	same	ADJ
taxlaw-2811	533	12	as	as	ADP
taxlaw-2811	533	13	the	the	DET
taxlaw-2811	533	14	date	date	NOUN
taxlaw-2811	533	15	of	of	ADP
taxlaw-2811	533	16	sale	sale	NOUN
taxlaw-2811	533	17	.	.	PUNCT
taxlaw-2811	534	1	in	in	ADP
taxlaw-2811	534	2	this	this	DET
taxlaw-2811	534	3	case	case	NOUN
taxlaw-2811	534	4	,	,	PUNCT
taxlaw-2811	534	5	the	the	DET
taxlaw-2811	534	6	tax	tax	NOUN
taxlaw-2811	534	7	treatment	treatment	NOUN
taxlaw-2811	534	8	(	(	PUNCT
taxlaw-2811	534	9	and	and	CCONJ
taxlaw-2811	534	10	after	after	ADP
taxlaw-2811	534	11	-	-	PUNCT
taxlaw-2811	534	12	tax	tax	NOUN
taxlaw-2811	534	13	benefit	benefit	NOUN
taxlaw-2811	534	14	)	)	PUNCT
taxlaw-2811	534	15	in	in	ADP
taxlaw-2811	534	16	both	both	CCONJ
taxlaw-2811	534	17	canada	canada	PROPN
taxlaw-2811	534	18	and	and	CCONJ
taxlaw-2811	534	19	the	the	DET
taxlaw-2811	534	20	united	united	PROPN
taxlaw-2811	534	21	states	states	PROPN
taxlaw-2811	534	22	is	be	AUX
taxlaw-2811	534	23	identical	identical	ADJ
taxlaw-2811	534	24	to	to	ADP
taxlaw-2811	534	25	that	that	PRON
taxlaw-2811	534	26	in	in	ADP
taxlaw-2811	534	27	example	example	NOUN
taxlaw-2811	534	28	1	1	NUM
taxlaw-2811	534	29	.	.	X
taxlaw-2811	534	30	71	71	NUM
taxlaw-2811	534	31	c.	c.	NOUN
taxlaw-2811	534	32	example	example	NOUN
taxlaw-2811	535	1	3	3	X
taxlaw-2811	535	2	—	—	PUNCT
taxlaw-2811	535	3	vest	vest	NOUN
taxlaw-2811	535	4	over	over	ADP
taxlaw-2811	535	5	five	five	NUM
taxlaw-2811	535	6	years	year	NOUN
taxlaw-2811	535	7	,	,	PUNCT
taxlaw-2811	535	8	sale	sale	NOUN
taxlaw-2811	535	9	in	in	ADP
taxlaw-2811	535	10	same	same	ADJ
taxlaw-2811	535	11	year	year	NOUN
taxlaw-2811	535	12	as	as	ADP
taxlaw-2811	535	13	exercise	exercise	NOUN
taxlaw-2811	535	14	in	in	ADP
taxlaw-2811	535	15	the	the	DET
taxlaw-2811	535	16	third	third	ADJ
taxlaw-2811	535	17	case	case	NOUN
taxlaw-2811	535	18	,	,	PUNCT
taxlaw-2811	535	19	we	we	PRON
taxlaw-2811	535	20	extend	extend	VERB
taxlaw-2811	535	21	example	example	NOUN
taxlaw-2811	535	22	2	2	NUM
taxlaw-2811	535	23	by	by	ADP
taxlaw-2811	535	24	changing	change	VERB
taxlaw-2811	535	25	the	the	DET
taxlaw-2811	535	26	sale	sale	NOUN
taxlaw-2811	535	27	date	date	NOUN
taxlaw-2811	535	28	to	to	ADP
taxlaw-2811	535	29	a	a	DET
taxlaw-2811	535	30	date	date	NOUN
taxlaw-2811	535	31	later	later	ADV
taxlaw-2811	535	32	in	in	ADP
taxlaw-2811	535	33	the	the	DET
taxlaw-2811	535	34	same	same	ADJ
taxlaw-2811	535	35	year	year	NOUN
taxlaw-2811	535	36	as	as	ADP
taxlaw-2811	535	37	the	the	DET
taxlaw-2811	535	38	exercise	exercise	NOUN
taxlaw-2811	535	39	date	date	NOUN
taxlaw-2811	535	40	.	.	PUNCT
taxlaw-2811	536	1	the	the	DET
taxlaw-2811	536	2	price	price	NOUN
taxlaw-2811	536	3	of	of	ADP
taxlaw-2811	536	4	the	the	DET
taxlaw-2811	536	5	underlying	underlie	VERB
taxlaw-2811	536	6	shares	share	NOUN
taxlaw-2811	536	7	on	on	ADP
taxlaw-2811	536	8	the	the	DET
taxlaw-2811	536	9	exercise	exercise	NOUN
taxlaw-2811	536	10	date	date	NOUN
taxlaw-2811	536	11	is	be	AUX
taxlaw-2811	536	12	still	still	ADV
taxlaw-2811	536	13	$	$	SYM
taxlaw-2811	536	14	22.77	22.77	NUM
taxlaw-2811	536	15	,	,	PUNCT
taxlaw-2811	536	16	and	and	CCONJ
taxlaw-2811	536	17	the	the	DET
taxlaw-2811	536	18	sale	sale	NOUN
taxlaw-2811	536	19	price	price	NOUN
taxlaw-2811	536	20	is	be	AUX
taxlaw-2811	536	21	assumed	assume	VERB
taxlaw-2811	536	22	to	to	PART
taxlaw-2811	536	23	be	be	AUX
taxlaw-2811	536	24	$	$	SYM
taxlaw-2811	536	25	25	25	NUM
taxlaw-2811	536	26	.	.	PUNCT
taxlaw-2811	537	1	table	table	NOUN
taxlaw-2811	537	2	2	2	NUM
taxlaw-2811	537	3	summarizes	summarize	NOUN
taxlaw-2811	537	4	the	the	DET
taxlaw-2811	537	5	tax	tax	NOUN
taxlaw-2811	537	6	consequence	consequence	NOUN
taxlaw-2811	537	7	of	of	ADP
taxlaw-2811	537	8	this	this	DET
taxlaw-2811	537	9	example	example	NOUN
taxlaw-2811	537	10	in	in	ADP
taxlaw-2811	537	11	canada	canada	PROPN
taxlaw-2811	537	12	and	and	CCONJ
taxlaw-2811	537	13	the	the	DET
taxlaw-2811	537	14	united	united	PROPN
taxlaw-2811	537	15	states	states	PROPN
taxlaw-2811	537	16	.	.	PUNCT
taxlaw-2811	538	1	70	70	NUM
taxlaw-2811	538	2	while	while	SCONJ
taxlaw-2811	538	3	significant	significant	ADJ
taxlaw-2811	538	4	empirical	empirical	ADJ
taxlaw-2811	538	5	research	research	NOUN
taxlaw-2811	538	6	has	have	AUX
taxlaw-2811	538	7	been	be	AUX
taxlaw-2811	538	8	done	do	VERB
taxlaw-2811	538	9	on	on	ADP
taxlaw-2811	538	10	backdating	backdating	NOUN
taxlaw-2811	538	11	in	in	ADP
taxlaw-2811	538	12	the	the	DET
taxlaw-2811	538	13	united	united	PROPN
taxlaw-2811	538	14	states	states	PROPN
taxlaw-2811	538	15	,	,	PUNCT
taxlaw-2811	538	16	there	there	PRON
taxlaw-2811	538	17	has	have	AUX
taxlaw-2811	538	18	been	be	AUX
taxlaw-2811	538	19	almost	almost	ADV
taxlaw-2811	538	20	no	no	PRON
taxlaw-2811	538	21	empirical	empirical	ADJ
taxlaw-2811	538	22	work	work	NOUN
taxlaw-2811	538	23	on	on	ADP
taxlaw-2811	538	24	this	this	DET
taxlaw-2811	538	25	subject	subject	NOUN
taxlaw-2811	538	26	published	publish	VERB
taxlaw-2811	538	27	in	in	ADP
taxlaw-2811	538	28	canada	canada	PROPN
taxlaw-2811	538	29	.	.	PUNCT
taxlaw-2811	539	1	to	to	ADP
taxlaw-2811	539	2	our	our	PRON
taxlaw-2811	539	3	knowledge	knowledge	NOUN
taxlaw-2811	539	4	,	,	PUNCT
taxlaw-2811	539	5	compton	compton	PROPN
taxlaw-2811	539	6	et	et	PROPN
taxlaw-2811	539	7	al	al	PROPN
taxlaw-2811	539	8	.	.	PROPN
taxlaw-2811	539	9	,	,	PUNCT
taxlaw-2811	539	10	supra	supra	PROPN
taxlaw-2811	539	11	note	note	PROPN
taxlaw-2811	539	12	3	3	NUM
taxlaw-2811	539	13	,	,	PUNCT
taxlaw-2811	539	14	remains	remain	VERB
taxlaw-2811	539	15	the	the	DET
taxlaw-2811	539	16	only	only	ADJ
taxlaw-2811	539	17	academic	academic	ADJ
taxlaw-2811	539	18	study	study	NOUN
taxlaw-2811	539	19	on	on	ADP
taxlaw-2811	539	20	backdating	backdating	NOUN
taxlaw-2811	539	21	in	in	ADP
taxlaw-2811	539	22	canada	canada	PROPN
taxlaw-2811	539	23	,	,	PUNCT
taxlaw-2811	539	24	arguing	argue	VERB
taxlaw-2811	539	25	that	that	SCONJ
taxlaw-2811	539	26	“	"	PUNCT
taxlaw-2811	539	27	[	[	X
taxlaw-2811	539	28	t]his	t]his	DET
taxlaw-2811	539	29	void	void	NOUN
taxlaw-2811	539	30	is	be	AUX
taxlaw-2811	539	31	likely	likely	ADJ
taxlaw-2811	539	32	not	not	PART
taxlaw-2811	539	33	reflective	reflective	ADJ
taxlaw-2811	539	34	of	of	ADP
taxlaw-2811	539	35	the	the	DET
taxlaw-2811	539	36	lack	lack	NOUN
taxlaw-2811	539	37	of	of	ADP
taxlaw-2811	539	38	backdating	backdating	NOUN
taxlaw-2811	539	39	or	or	CCONJ
taxlaw-2811	539	40	option	option	NOUN
taxlaw-2811	539	41	timing	timing	NOUN
taxlaw-2811	539	42	in	in	ADP
taxlaw-2811	539	43	canada	canada	PROPN
taxlaw-2811	539	44	”	"	PUNCT
taxlaw-2811	539	45	but	but	CCONJ
taxlaw-2811	539	46	that	that	SCONJ
taxlaw-2811	539	47	“	"	PUNCT
taxlaw-2811	539	48	[	[	X
taxlaw-2811	539	49	t]he	t]he	ADV
taxlaw-2811	539	50	primary	primary	ADJ
taxlaw-2811	539	51	reason	reason	NOUN
taxlaw-2811	539	52	for	for	ADP
taxlaw-2811	539	53	this	this	DET
taxlaw-2811	539	54	dearth	dearth	NOUN
taxlaw-2811	539	55	of	of	ADP
taxlaw-2811	539	56	research	research	NOUN
taxlaw-2811	539	57	in	in	ADP
taxlaw-2811	539	58	canada	canada	PROPN
taxlaw-2811	539	59	can	can	AUX
taxlaw-2811	539	60	be	be	AUX
taxlaw-2811	539	61	attributed	attribute	VERB
taxlaw-2811	539	62	to	to	ADP
taxlaw-2811	539	63	the	the	DET
taxlaw-2811	539	64	differences	difference	NOUN
taxlaw-2811	539	65	in	in	ADP
taxlaw-2811	539	66	the	the	DET
taxlaw-2811	539	67	availability	availability	NOUN
taxlaw-2811	539	68	of	of	ADP
taxlaw-2811	539	69	empirical	empirical	ADJ
taxlaw-2811	539	70	data	datum	NOUN
taxlaw-2811	539	71	necessary	necessary	ADJ
taxlaw-2811	539	72	to	to	PART
taxlaw-2811	539	73	examine	examine	VERB
taxlaw-2811	539	74	backdating	backdating	NOUN
taxlaw-2811	539	75	in	in	ADP
taxlaw-2811	539	76	the	the	DET
taxlaw-2811	539	77	united	united	PROPN
taxlaw-2811	539	78	states	states	PROPN
taxlaw-2811	539	79	and	and	CCONJ
taxlaw-2811	539	80	canada	canada	PROPN
taxlaw-2811	539	81	.	.	PUNCT
taxlaw-2811	539	82	”	"	PUNCT
taxlaw-2811	540	1	compton	compton	PROPN
taxlaw-2811	540	2	et	et	PROPN
taxlaw-2811	540	3	al	al	PROPN
taxlaw-2811	540	4	.	.	PROPN
taxlaw-2811	540	5	,	,	PUNCT
taxlaw-2811	540	6	supra	supra	PROPN
taxlaw-2811	540	7	note	note	NOUN
taxlaw-2811	540	8	3	3	NUM
taxlaw-2811	540	9	,	,	PUNCT
taxlaw-2811	540	10	at	at	ADP
taxlaw-2811	540	11	366	366	NUM
taxlaw-2811	540	12	,	,	PUNCT
taxlaw-2811	540	13	376	376	NUM
taxlaw-2811	540	14	.	.	PUNCT
taxlaw-2811	541	1	for	for	ADP
taxlaw-2811	541	2	example	example	NOUN
taxlaw-2811	541	3	,	,	PUNCT
taxlaw-2811	541	4	siskinds	siskinds	PROPN
taxlaw-2811	541	5	llp	llp	PROPN
taxlaw-2811	541	6	,	,	PUNCT
taxlaw-2811	541	7	a	a	DET
taxlaw-2811	541	8	canadian	canadian	ADJ
taxlaw-2811	541	9	law	law	NOUN
taxlaw-2811	541	10	firm	firm	NOUN
taxlaw-2811	541	11	specializing	specialize	VERB
taxlaw-2811	541	12	in	in	ADP
taxlaw-2811	541	13	class	class	NOUN
taxlaw-2811	541	14	actions	action	NOUN
taxlaw-2811	541	15	,	,	PUNCT
taxlaw-2811	541	16	has	have	AUX
taxlaw-2811	541	17	investigated	investigate	VERB
taxlaw-2811	541	18	stock	stock	NOUN
taxlaw-2811	541	19	option	option	NOUN
taxlaw-2811	541	20	awards	award	NOUN
taxlaw-2811	541	21	of	of	ADP
taxlaw-2811	541	22	a	a	DET
taxlaw-2811	541	23	number	number	NOUN
taxlaw-2811	541	24	of	of	ADP
taxlaw-2811	541	25	companies	company	NOUN
taxlaw-2811	541	26	trading	trade	VERB
taxlaw-2811	541	27	on	on	ADP
taxlaw-2811	541	28	the	the	DET
taxlaw-2811	541	29	tsx	tsx	NOUN
taxlaw-2811	541	30	and	and	CCONJ
taxlaw-2811	541	31	has	have	AUX
taxlaw-2811	541	32	found	find	VERB
taxlaw-2811	541	33	evidence	evidence	NOUN
taxlaw-2811	541	34	of	of	ADP
taxlaw-2811	541	35	backdating	backdating	NOUN
taxlaw-2811	541	36	behavior	behavior	NOUN
taxlaw-2811	541	37	or	or	CCONJ
taxlaw-2811	541	38	other	other	ADJ
taxlaw-2811	541	39	stock	stock	NOUN
taxlaw-2811	541	40	option	option	NOUN
taxlaw-2811	541	41	manipulation	manipulation	NOUN
taxlaw-2811	541	42	in	in	ADP
taxlaw-2811	541	43	thirty	thirty	NUM
taxlaw-2811	541	44	-	-	PUNCT
taxlaw-2811	541	45	five	five	NUM
taxlaw-2811	541	46	companies	company	NOUN
taxlaw-2811	541	47	and	and	CCONJ
taxlaw-2811	541	48	is	be	AUX
taxlaw-2811	541	49	investigating	investigate	VERB
taxlaw-2811	541	50	suspicious	suspicious	ADJ
taxlaw-2811	541	51	behavior	behavior	NOUN
taxlaw-2811	541	52	in	in	ADP
taxlaw-2811	541	53	twentyfive	twentyfive	ADJ
taxlaw-2811	541	54	others	other	NOUN
taxlaw-2811	541	55	.	.	PUNCT
taxlaw-2811	542	1	julius	julius	PROPN
taxlaw-2811	542	2	melnitzer	melnitzer	PROPN
taxlaw-2811	542	3	,	,	PUNCT
taxlaw-2811	542	4	manipulation	manipulation	NOUN
taxlaw-2811	542	5	‘	'	PUNCT
taxlaw-2811	542	6	serious	serious	ADJ
taxlaw-2811	542	7	problem	problem	NOUN
taxlaw-2811	542	8	’	'	PUNCT
taxlaw-2811	542	9	,	,	PUNCT
taxlaw-2811	542	10	fin	fin	NOUN
taxlaw-2811	542	11	.	.	PUNCT
taxlaw-2811	543	1	post	post	PROPN
taxlaw-2811	543	2	,	,	PUNCT
taxlaw-2811	543	3	sept	sept	PROPN
taxlaw-2811	543	4	.	.	PROPN
taxlaw-2811	543	5	19	19	NUM
taxlaw-2811	543	6	,	,	PUNCT
taxlaw-2811	543	7	2007	2007	NUM
taxlaw-2811	543	8	,	,	PUNCT
taxlaw-2811	543	9	at	at	ADP
taxlaw-2811	543	10	fp1	fp1	NOUN
taxlaw-2811	543	11	.	.	PUNCT
taxlaw-2811	544	1	in	in	ADP
taxlaw-2811	544	2	addition	addition	NOUN
taxlaw-2811	544	3	,	,	PUNCT
taxlaw-2811	544	4	investment	investment	NOUN
taxlaw-2811	544	5	researchers	researcher	NOUN
taxlaw-2811	544	6	found	find	VERB
taxlaw-2811	544	7	evidence	evidence	NOUN
taxlaw-2811	544	8	of	of	ADP
taxlaw-2811	544	9	options	option	NOUN
taxlaw-2811	544	10	timing	timing	NOUN
taxlaw-2811	544	11	among	among	ADP
taxlaw-2811	544	12	s&p	s&p	PROPN
taxlaw-2811	544	13	/	/	SYM
taxlaw-2811	544	14	tsx	tsx	PROPN
taxlaw-2811	544	15	60	60	NUM
taxlaw-2811	544	16	companies	company	NOUN
taxlaw-2811	544	17	:	:	PUNCT
taxlaw-2811	544	18	“	"	PUNCT
taxlaw-2811	544	19	on	on	ADP
taxlaw-2811	544	20	average	average	ADJ
taxlaw-2811	544	21	,	,	PUNCT
taxlaw-2811	544	22	prices	price	NOUN
taxlaw-2811	544	23	were	be	AUX
taxlaw-2811	544	24	50	50	NUM
taxlaw-2811	544	25	basis	basis	NOUN
taxlaw-2811	544	26	points	point	NOUN
taxlaw-2811	544	27	higher	high	ADJ
taxlaw-2811	544	28	10	10	NUM
taxlaw-2811	544	29	days	day	NOUN
taxlaw-2811	544	30	before	before	ADP
taxlaw-2811	544	31	the	the	DET
taxlaw-2811	544	32	grant	grant	NOUN
taxlaw-2811	544	33	date	date	NOUN
taxlaw-2811	544	34	,	,	PUNCT
taxlaw-2811	544	35	and	and	CCONJ
taxlaw-2811	544	36	more	more	ADJ
taxlaw-2811	544	37	than	than	ADP
taxlaw-2811	544	38	100	100	NUM
taxlaw-2811	544	39	basis	basis	NOUN
taxlaw-2811	544	40	points	point	NOUN
taxlaw-2811	544	41	higher	high	ADJ
taxlaw-2811	544	42	15	15	NUM
taxlaw-2811	544	43	days	day	NOUN
taxlaw-2811	544	44	after	after	ADP
taxlaw-2811	544	45	the	the	DET
taxlaw-2811	544	46	grant	grant	NOUN
taxlaw-2811	544	47	date	date	NOUN
taxlaw-2811	544	48	.	.	PUNCT
taxlaw-2811	544	49	”	"	PUNCT
taxlaw-2811	545	1	sam	sam	PROPN
taxlaw-2811	545	2	la	la	PROPN
taxlaw-2811	545	3	bell	bell	PROPN
taxlaw-2811	545	4	&	&	CCONJ
taxlaw-2811	545	5	chris	chris	PROPN
taxlaw-2811	545	6	silvestre	silvestre	PROPN
taxlaw-2811	545	7	,	,	PUNCT
taxlaw-2811	545	8	veritas	verita	NOUN
taxlaw-2811	545	9	investment	investment	NOUN
taxlaw-2811	545	10	research	research	NOUN
taxlaw-2811	545	11	,	,	PUNCT
taxlaw-2811	545	12	stock	stock	NOUN
taxlaw-2811	545	13	option	option	NOUN
taxlaw-2811	545	14	backdating	backdating	NOUN
taxlaw-2811	545	15	:	:	PUNCT
taxlaw-2811	545	16	could	could	AUX
taxlaw-2811	545	17	it	it	PRON
taxlaw-2811	545	18	happen	happen	VERB
taxlaw-2811	545	19	here	here	ADV
taxlaw-2811	545	20	?	?	PUNCT
taxlaw-2811	546	1	3	3	NUM
taxlaw-2811	546	2	(	(	PUNCT
taxlaw-2811	546	3	2006	2006	NUM
taxlaw-2811	546	4	)	)	PUNCT
taxlaw-2811	546	5	.	.	PUNCT
taxlaw-2811	547	1	finally	finally	ADV
taxlaw-2811	547	2	,	,	PUNCT
taxlaw-2811	547	3	a	a	DET
taxlaw-2811	547	4	number	number	NOUN
taxlaw-2811	547	5	of	of	ADP
taxlaw-2811	547	6	canadian	canadian	ADJ
taxlaw-2811	547	7	companies	company	NOUN
taxlaw-2811	547	8	have	have	AUX
taxlaw-2811	547	9	voluntarily	voluntarily	ADV
taxlaw-2811	547	10	and	and	CCONJ
taxlaw-2811	547	11	proactively	proactively	ADV
taxlaw-2811	547	12	,	,	PUNCT
taxlaw-2811	547	13	albeit	albeit	SCONJ
taxlaw-2811	547	14	quietly	quietly	ADV
taxlaw-2811	547	15	,	,	PUNCT
taxlaw-2811	547	16	launched	launch	VERB
taxlaw-2811	547	17	internal	internal	ADJ
taxlaw-2811	547	18	reviews	review	NOUN
taxlaw-2811	547	19	of	of	ADP
taxlaw-2811	547	20	their	their	PRON
taxlaw-2811	547	21	options	option	NOUN
taxlaw-2811	547	22	granting	grant	VERB
taxlaw-2811	547	23	procedures	procedure	NOUN
taxlaw-2811	547	24	.	.	PUNCT
taxlaw-2811	548	1	see	see	VERB
taxlaw-2811	548	2	compton	compton	PROPN
taxlaw-2811	548	3	et	et	PROPN
taxlaw-2811	548	4	al	al	PROPN
taxlaw-2811	548	5	.	.	PROPN
taxlaw-2811	548	6	,	,	PUNCT
taxlaw-2811	548	7	supra	supra	PROPN
taxlaw-2811	548	8	note	note	NOUN
taxlaw-2811	548	9	3	3	NUM
taxlaw-2811	548	10	,	,	PUNCT
taxlaw-2811	548	11	at	at	ADP
taxlaw-2811	548	12	378	378	NUM
taxlaw-2811	548	13	.	.	PUNCT
taxlaw-2811	549	1	however	however	ADV
taxlaw-2811	549	2	,	,	PUNCT
taxlaw-2811	549	3	the	the	DET
taxlaw-2811	549	4	options	option	NOUN
taxlaw-2811	549	5	dating	date	VERB
taxlaw-2811	549	6	practices	practice	NOUN
taxlaw-2811	549	7	of	of	ADP
taxlaw-2811	549	8	only	only	ADV
taxlaw-2811	549	9	a	a	DET
taxlaw-2811	549	10	handful	handful	NOUN
taxlaw-2811	549	11	of	of	ADP
taxlaw-2811	549	12	companies	company	NOUN
taxlaw-2811	549	13	have	have	AUX
taxlaw-2811	549	14	garnered	garner	VERB
taxlaw-2811	549	15	media	medium	NOUN
taxlaw-2811	549	16	attention	attention	NOUN
taxlaw-2811	549	17	in	in	ADP
taxlaw-2811	549	18	canada	canada	PROPN
taxlaw-2811	549	19	.	.	PUNCT
taxlaw-2811	550	1	71	71	NUM
taxlaw-2811	550	2	had	have	VERB
taxlaw-2811	550	3	these	these	DET
taxlaw-2811	550	4	options	option	NOUN
taxlaw-2811	550	5	been	be	AUX
taxlaw-2811	550	6	issued	issue	VERB
taxlaw-2811	550	7	or	or	CCONJ
taxlaw-2811	550	8	outstanding	outstanding	ADJ
taxlaw-2811	550	9	after	after	ADP
taxlaw-2811	550	10	2004	2004	NUM
taxlaw-2811	550	11	,	,	PUNCT
taxlaw-2811	550	12	the	the	DET
taxlaw-2811	550	13	tax	tax	NOUN
taxlaw-2811	550	14	treatment	treatment	NOUN
taxlaw-2811	550	15	in	in	ADP
taxlaw-2811	550	16	the	the	DET
taxlaw-2811	550	17	united	united	PROPN
taxlaw-2811	550	18	states	states	PROPN
taxlaw-2811	550	19	would	would	AUX
taxlaw-2811	550	20	be	be	AUX
taxlaw-2811	550	21	radically	radically	ADV
taxlaw-2811	550	22	different	different	ADJ
taxlaw-2811	550	23	(	(	PUNCT
taxlaw-2811	550	24	and	and	CCONJ
taxlaw-2811	550	25	more	more	ADV
taxlaw-2811	550	26	severe	severe	ADJ
taxlaw-2811	550	27	)	)	PUNCT
taxlaw-2811	550	28	for	for	ADP
taxlaw-2811	550	29	in	in	ADP
taxlaw-2811	550	30	-	-	PUNCT
taxlaw-2811	550	31	the	the	DET
taxlaw-2811	550	32	-	-	PUNCT
taxlaw-2811	550	33	money	money	NOUN
taxlaw-2811	550	34	options	option	NOUN
taxlaw-2811	550	35	due	due	ADP
taxlaw-2811	550	36	to	to	ADP
taxlaw-2811	550	37	the	the	DET
taxlaw-2811	550	38	application	application	NOUN
taxlaw-2811	550	39	of	of	ADP
taxlaw-2811	550	40	i.r.c	i.r.c	NOUN
taxlaw-2811	550	41	.	.	PUNCT
taxlaw-2811	551	1	§	§	PROPN
taxlaw-2811	551	2	409a	409a	PROPN
taxlaw-2811	551	3	.	.	PUNCT
taxlaw-2811	552	1	see	see	VERB
taxlaw-2811	552	2	supra	supra	PROPN
taxlaw-2811	552	3	subpart	subpart	PROPN
taxlaw-2811	552	4	ii.b	ii.b	PROPN
taxlaw-2811	552	5	and	and	CCONJ
taxlaw-2811	552	6	accompanying	accompany	VERB
taxlaw-2811	552	7	notes	note	NOUN
taxlaw-2811	552	8	.	.	PUNCT
taxlaw-2811	553	1	2012	2012	NUM
taxlaw-2811	553	2	]	]	PUNCT
taxlaw-2811	553	3	quantifying	quantify	VERB
taxlaw-2811	553	4	the	the	DET
taxlaw-2811	553	5	tax	tax	NOUN
taxlaw-2811	553	6	benefits	benefit	NOUN
taxlaw-2811	553	7	of	of	ADP
taxlaw-2811	553	8	backdating	backdate	VERB
taxlaw-2811	553	9	163	163	NUM
taxlaw-2811	553	10	table	table	NOUN
taxlaw-2811	553	11	2	2	NUM
taxlaw-2811	553	12	:	:	PUNCT
taxlaw-2811	553	13	summary	summary	NOUN
taxlaw-2811	553	14	of	of	ADP
taxlaw-2811	553	15	tax	tax	NOUN
taxlaw-2811	553	16	implications	implication	NOUN
taxlaw-2811	553	17	from	from	ADP
taxlaw-2811	553	18	example	example	NOUN
taxlaw-2811	553	19	3	3	NUM
taxlaw-2811	553	20	:	:	PUNCT
taxlaw-2811	553	21	sale	sale	NOUN
taxlaw-2811	553	22	on	on	ADP
taxlaw-2811	553	23	different	different	ADJ
taxlaw-2811	553	24	date	date	NOUN
taxlaw-2811	553	25	in	in	ADP
taxlaw-2811	553	26	same	same	ADJ
taxlaw-2811	553	27	year	year	NOUN
taxlaw-2811	553	28	as	as	ADP
taxlaw-2811	553	29	exercise	exercise	VERB
taxlaw-2811	553	30	canada	canada	PROPN
taxlaw-2811	553	31	us	we	PRON
taxlaw-2811	553	32	at	at	ADP
taxlaw-2811	553	33	-	-	PUNCT
taxlaw-2811	553	34	the	the	DET
taxlaw-2811	553	35	-	-	PUNCT
taxlaw-2811	553	36	money	money	NOUN
taxlaw-2811	553	37	backdated	backdate	VERB
taxlaw-2811	553	38	at	at	ADP
taxlaw-2811	553	39	-	-	PUNCT
taxlaw-2811	553	40	the	the	DET
taxlaw-2811	553	41	-	-	PUNCT
taxlaw-2811	553	42	money	money	NOUN
taxlaw-2811	553	43	reduced	reduce	VERB
taxlaw-2811	553	44	share	share	NOUN
taxlaw-2811	553	45	in	in	ADP
taxlaw-2811	553	46	-	-	PUNCT
taxlaw-2811	553	47	the	the	DET
taxlaw-2811	553	48	-	-	PUNCT
taxlaw-2811	553	49	money	money	NOUN
taxlaw-2811	553	50	at	at	ADP
taxlaw-2811	553	51	-	-	PUNCT
taxlaw-2811	553	52	the	the	DET
taxlaw-2811	553	53	-	-	PUNCT
taxlaw-2811	553	54	money	money	NOUN
taxlaw-2811	553	55	backdated	backdate	VERB
taxlaw-2811	553	56	at	at	ADP
taxlaw-2811	553	57	-	-	PUNCT
taxlaw-2811	553	58	the	the	DET
taxlaw-2811	553	59	-	-	PUNCT
taxlaw-2811	553	60	money	money	NOUN
taxlaw-2811	553	61	reduced	reduce	VERB
taxlaw-2811	553	62	share	share	NOUN
taxlaw-2811	553	63	in	in	ADP
taxlaw-2811	553	64	-	-	PUNCT
taxlaw-2811	553	65	the	the	DET
taxlaw-2811	553	66	-	-	PUNCT
taxlaw-2811	553	67	money	money	NOUN
taxlaw-2811	553	68	at	at	ADP
taxlaw-2811	553	69	exercise	exercise	NOUN
taxlaw-2811	553	70	at	at	ADP
taxlaw-2811	553	71	exercise	exercise	NOUN
taxlaw-2811	553	72	#	#	NOUN
taxlaw-2811	553	73	of	of	ADP
taxlaw-2811	553	74	options	option	NOUN
taxlaw-2811	553	75	30,000	30,000	NUM
taxlaw-2811	553	76	30,000	30,000	NUM
taxlaw-2811	553	77	23,234	23,234	NUM
taxlaw-2811	553	78	30,000	30,000	NUM
taxlaw-2811	553	79	30,000	30,000	NUM
taxlaw-2811	553	80	30,000	30,000	NUM
taxlaw-2811	553	81	23,234	23,234	NUM
taxlaw-2811	553	82	30,000	30,000	NUM
taxlaw-2811	553	83	exercise	exercise	NOUN
taxlaw-2811	553	84	price	price	NOUN
taxlaw-2811	553	85	$	$	SYM
taxlaw-2811	553	86	14	14	NUM
taxlaw-2811	553	87	$	$	SYM
taxlaw-2811	553	88	18	18	NUM
taxlaw-2811	553	89	$	$	SYM
taxlaw-2811	553	90	18	18	NUM
taxlaw-2811	553	91	$	$	SYM
taxlaw-2811	553	92	14	14	NUM
taxlaw-2811	553	93	$	$	SYM
taxlaw-2811	553	94	14	14	NUM
taxlaw-2811	553	95	$	$	SYM
taxlaw-2811	553	96	18	18	NUM
taxlaw-2811	553	97	$	$	SYM
taxlaw-2811	553	98	18	18	NUM
taxlaw-2811	553	99	$	$	SYM
taxlaw-2811	553	100	14	14	NUM
taxlaw-2811	553	101	fmv	fmv	NOUN
taxlaw-2811	553	102	at	at	ADP
taxlaw-2811	553	103	exercise	exercise	NOUN
taxlaw-2811	553	104	$	$	SYM
taxlaw-2811	553	105	23	23	NUM
taxlaw-2811	553	106	$	$	SYM
taxlaw-2811	553	107	23	23	NUM
taxlaw-2811	553	108	$	$	SYM
taxlaw-2811	553	109	23	23	NUM
taxlaw-2811	553	110	$	$	SYM
taxlaw-2811	553	111	23	23	NUM
taxlaw-2811	553	112	$	$	SYM
taxlaw-2811	553	113	23	23	NUM
taxlaw-2811	553	114	$	$	SYM
taxlaw-2811	553	115	23	23	NUM
taxlaw-2811	553	116	$	$	SYM
taxlaw-2811	553	117	23	23	NUM
taxlaw-2811	553	118	$	$	SYM
taxlaw-2811	553	119	23	23	NUM
taxlaw-2811	553	120	total	total	ADJ
taxlaw-2811	553	121	income	income	NOUN
taxlaw-2811	553	122	benefit	benefit	VERB
taxlaw-2811	553	123	$	$	SYM
taxlaw-2811	553	124	255,600	255,600	NUM
taxlaw-2811	553	125	$	$	SYM
taxlaw-2811	553	126	131,100	131,100	NUM
taxlaw-2811	553	127	$	$	SYM
taxlaw-2811	553	128	101,533	101,533	NUM
taxlaw-2811	553	129	$	$	SYM
taxlaw-2811	553	130	255,600	255,600	NUM
taxlaw-2811	553	131	$	$	SYM
taxlaw-2811	553	132	255,600	255,600	NUM
taxlaw-2811	553	133	$	$	SYM
taxlaw-2811	553	134	131,100	131,100	NUM
taxlaw-2811	553	135	$	$	SYM
taxlaw-2811	553	136	101,533	101,533	NUM
taxlaw-2811	553	137	$	$	SYM
taxlaw-2811	553	138	255,600	255,600	NUM
taxlaw-2811	553	139	deduction	deduction	NOUN
taxlaw-2811	553	140	$	$	SYM
taxlaw-2811	553	141	127,800	127,800	NUM
taxlaw-2811	553	142	$	$	SYM
taxlaw-2811	553	143	65,550	65,550	NUM
taxlaw-2811	553	144	$	$	SYM
taxlaw-2811	553	145	50,766	50,766	NUM
taxlaw-2811	553	146	$	$	SYM
taxlaw-2811	553	147	n	n	NUM
taxlaw-2811	553	148	/	/	SYM
taxlaw-2811	553	149	a	a	DET
taxlaw-2811	553	150	n	n	NOUN
taxlaw-2811	553	151	/	/	SYM
taxlaw-2811	553	152	a	a	DET
taxlaw-2811	553	153	n	n	NOUN
taxlaw-2811	553	154	/	/	SYM
taxlaw-2811	553	155	a	a	DET
taxlaw-2811	553	156	n	n	NOUN
taxlaw-2811	553	157	/	/	SYM
taxlaw-2811	553	158	a	a	DET
taxlaw-2811	553	159	taxable	taxable	ADJ
taxlaw-2811	553	160	income	income	NOUN
taxlaw-2811	553	161	benefit	benefit	VERB
taxlaw-2811	553	162	$	$	SYM
taxlaw-2811	553	163	127,800	127,800	NUM
taxlaw-2811	553	164	$	$	SYM
taxlaw-2811	553	165	65,550	65,550	NUM
taxlaw-2811	553	166	$	$	SYM
taxlaw-2811	553	167	50,766	50,766	NUM
taxlaw-2811	553	168	$	$	SYM
taxlaw-2811	553	169	255,600	255,600	NUM
taxlaw-2811	553	170	$	$	SYM
taxlaw-2811	553	171	255,600	255,600	NUM
taxlaw-2811	553	172	$	$	SYM
taxlaw-2811	553	173	131,100	131,100	NUM
taxlaw-2811	553	174	$	$	SYM
taxlaw-2811	553	175	101,533	101,533	NUM
taxlaw-2811	553	176	$	$	SYM
taxlaw-2811	553	177	255,600	255,600	NUM
taxlaw-2811	553	178	taxable	taxable	ADJ
taxlaw-2811	553	179	income	income	NOUN
taxlaw-2811	553	180	benefit	benefit	VERB
taxlaw-2811	553	181	$	$	SYM
taxlaw-2811	553	182	37,062	37,062	NUM
taxlaw-2811	553	183	$	$	SYM
taxlaw-2811	553	184	19,010	19,010	NUM
taxlaw-2811	553	185	$	$	SYM
taxlaw-2811	553	186	14,722	14,722	NUM
taxlaw-2811	553	187	$	$	SYM
taxlaw-2811	553	188	74,124	74,124	NUM
taxlaw-2811	553	189	$	$	SYM
taxlaw-2811	553	190	74,124	74,124	NUM
taxlaw-2811	553	191	$	$	SYM
taxlaw-2811	553	192	38,019	38,019	NUM
taxlaw-2811	553	193	$	$	SYM
taxlaw-2811	553	194	29,444	29,444	NUM
taxlaw-2811	553	195	$	$	SYM
taxlaw-2811	553	196	74,124	74,124	NUM
taxlaw-2811	553	197	tax	tax	NOUN
taxlaw-2811	553	198	owed	owe	VERB
taxlaw-2811	553	199	$	$	SYM
taxlaw-2811	553	200	218,538	218,538	NUM
taxlaw-2811	553	201	$	$	SYM
taxlaw-2811	553	202	112,091	112,091	NUM
taxlaw-2811	553	203	$	$	SYM
taxlaw-2811	553	204	86,810	86,810	NUM
taxlaw-2811	553	205	$	$	SYM
taxlaw-2811	553	206	181,476	181,476	NUM
taxlaw-2811	553	207	$	$	SYM
taxlaw-2811	553	208	181,476	181,476	NUM
taxlaw-2811	553	209	$	$	SYM
taxlaw-2811	553	210	93,081	93,081	NUM
taxlaw-2811	553	211	$	$	SYM
taxlaw-2811	553	212	72,088	72,088	NUM
taxlaw-2811	553	213	$	$	SYM
taxlaw-2811	553	214	181,476	181,476	NUM
taxlaw-2811	553	215	net	net	ADJ
taxlaw-2811	553	216	employee	employee	NOUN
taxlaw-2811	553	217	benefit	benefit	VERB
taxlaw-2811	553	218	$	$	SYM
taxlaw-2811	553	219	30,000	30,000	NUM
taxlaw-2811	553	220	$	$	SYM
taxlaw-2811	553	221	30,000	30,000	NUM
taxlaw-2811	554	1	$	$	SYM
taxlaw-2811	554	2	23,234	23,234	NUM
taxlaw-2811	554	3	$	$	SYM
taxlaw-2811	554	4	30,000	30,000	NUM
taxlaw-2811	554	5	$	$	SYM
taxlaw-2811	554	6	30,000	30,000	NUM
taxlaw-2811	554	7	$	$	SYM
taxlaw-2811	554	8	30,000	30,000	NUM
taxlaw-2811	554	9	$	$	SYM
taxlaw-2811	554	10	23,234	23,234	NUM
taxlaw-2811	554	11	$	$	SYM
taxlaw-2811	554	12	30,000	30,000	NUM
taxlaw-2811	554	13	at	at	ADP
taxlaw-2811	554	14	sale	sale	NOUN
taxlaw-2811	554	15	at	at	ADP
taxlaw-2811	554	16	sale	sale	NOUN
taxlaw-2811	554	17	sale	sale	NOUN
taxlaw-2811	554	18	price	price	NOUN
taxlaw-2811	554	19	$	$	SYM
taxlaw-2811	554	20	25	25	NUM
taxlaw-2811	554	21	$	$	SYM
taxlaw-2811	554	22	25	25	NUM
taxlaw-2811	554	23	$	$	SYM
taxlaw-2811	554	24	25	25	NUM
taxlaw-2811	554	25	$	$	SYM
taxlaw-2811	554	26	25	25	NUM
taxlaw-2811	554	27	$	$	SYM
taxlaw-2811	554	28	25	25	NUM
taxlaw-2811	554	29	$	$	SYM
taxlaw-2811	554	30	25	25	NUM
taxlaw-2811	554	31	$	$	SYM
taxlaw-2811	554	32	25	25	NUM
taxlaw-2811	554	33	$	$	SYM
taxlaw-2811	554	34	25	25	NUM
taxlaw-2811	554	35	gain	gain	NOUN
taxlaw-2811	554	36	on	on	ADP
taxlaw-2811	554	37	shares	share	NOUN
taxlaw-2811	554	38	$	$	SYM
taxlaw-2811	554	39	66,900	66,900	NUM
taxlaw-2811	554	40	$	$	SYM
taxlaw-2811	554	41	66,900	66,900	NUM
taxlaw-2811	554	42	$	$	SYM
taxlaw-2811	554	43	51,812	51,812	NUM
taxlaw-2811	554	44	$	$	SYM
taxlaw-2811	554	45	66,900	66,900	NUM
taxlaw-2811	554	46	$	$	SYM
taxlaw-2811	554	47	66,900	66,900	NUM
taxlaw-2811	554	48	$	$	SYM
taxlaw-2811	554	49	66,900	66,900	NUM
taxlaw-2811	554	50	$	$	SYM
taxlaw-2811	554	51	51,812	51,812	NUM
taxlaw-2811	554	52	$	$	SYM
taxlaw-2811	554	53	66,900	66,900	NUM
taxlaw-2811	554	54	taxable	taxable	ADJ
taxlaw-2811	554	55	gain	gain	NOUN
taxlaw-2811	554	56	on	on	ADP
taxlaw-2811	554	57	shares	share	NOUN
taxlaw-2811	554	58	$	$	SYM
taxlaw-2811	554	59	33,450	33,450	NUM
taxlaw-2811	554	60	$	$	SYM
taxlaw-2811	554	61	33,450	33,450	NUM
taxlaw-2811	554	62	$	$	SYM
taxlaw-2811	554	63	25,906	25,906	NUM
taxlaw-2811	554	64	$	$	SYM
taxlaw-2811	554	65	33,450	33,450	NUM
taxlaw-2811	554	66	n	n	CCONJ
taxlaw-2811	554	67	/	/	SYM
taxlaw-2811	554	68	a	a	DET
taxlaw-2811	554	69	$	$	SYM
taxlaw-2811	554	70	66,900	66,900	NUM
taxlaw-2811	554	71	$	$	SYM
taxlaw-2811	554	72	51,812	51,812	NUM
taxlaw-2811	554	73	$	$	SYM
taxlaw-2811	554	74	66,900	66,900	NUM
taxlaw-2811	554	75	tax	tax	NOUN
taxlaw-2811	554	76	owed	owe	VERB
taxlaw-2811	554	77	on	on	ADP
taxlaw-2811	554	78	gain	gain	NOUN
taxlaw-2811	554	79	$	$	SYM
taxlaw-2811	554	80	9,701	9,701	NUM
taxlaw-2811	554	81	$	$	SYM
taxlaw-2811	554	82	9,701	9,701	NUM
taxlaw-2811	554	83	$	$	SYM
taxlaw-2811	554	84	7,513	7,513	NUM
taxlaw-2811	554	85	$	$	SYM
taxlaw-2811	554	86	9,701	9,701	NUM
taxlaw-2811	554	87	$	$	SYM
taxlaw-2811	554	88	19,401	19,401	NUM
taxlaw-2811	554	89	$	$	SYM
taxlaw-2811	554	90	19,401	19,401	NUM
taxlaw-2811	554	91	$	$	SYM
taxlaw-2811	554	92	15,025	15,025	NUM
taxlaw-2811	554	93	$	$	SYM
taxlaw-2811	554	94	19,401	19,401	NUM
taxlaw-2811	554	95	total	total	ADJ
taxlaw-2811	554	96	tax	tax	NOUN
taxlaw-2811	554	97	owing	owe	VERB
taxlaw-2811	554	98	$	$	SYM
taxlaw-2811	554	99	46,763	46,763	NUM
taxlaw-2811	554	100	$	$	SYM
taxlaw-2811	554	101	28,710	28,710	NUM
taxlaw-2811	554	102	$	$	SYM
taxlaw-2811	554	103	22,235	22,235	NUM
taxlaw-2811	554	104	$	$	SYM
taxlaw-2811	554	105	83,825	83,825	NUM
taxlaw-2811	554	106	$	$	SYM
taxlaw-2811	554	107	93,525	93,525	NUM
taxlaw-2811	554	108	$	$	SYM
taxlaw-2811	554	109	57,420	57,420	NUM
taxlaw-2811	554	110	$	$	SYM
taxlaw-2811	554	111	44,470	44,470	NUM
taxlaw-2811	554	112	$	$	SYM
taxlaw-2811	554	113	93,525	93,525	NUM
taxlaw-2811	554	114	total	total	ADJ
taxlaw-2811	554	115	net	net	ADJ
taxlaw-2811	554	116	employee	employee	NOUN
taxlaw-2811	554	117	benefit	benefit	VERB
taxlaw-2811	554	118	$	$	SYM
taxlaw-2811	554	119	275,738	275,738	NUM
taxlaw-2811	554	120	$	$	SYM
taxlaw-2811	554	121	169,290	169,290	NUM
taxlaw-2811	554	122	$	$	SYM
taxlaw-2811	554	123	131,109	131,109	NUM
taxlaw-2811	554	124	$	$	SYM
taxlaw-2811	554	125	238,676	238,676	NUM
taxlaw-2811	554	126	$	$	SYM
taxlaw-2811	554	127	228,975	228,975	NUM
taxlaw-2811	554	128	$	$	SYM
taxlaw-2811	554	129	140,580	140,580	NUM
taxlaw-2811	554	130	$	$	SYM
taxlaw-2811	554	131	108,875	108,875	NUM
taxlaw-2811	554	132	$	$	SYM
taxlaw-2811	554	133	228,975	228,975	NUM
taxlaw-2811	554	134	canadian	canadian	ADJ
taxlaw-2811	554	135	advantage	advantage	NOUN
taxlaw-2811	554	136	(	(	PUNCT
taxlaw-2811	554	137	%	%	INTJ
taxlaw-2811	554	138	)	)	PUNCT
taxlaw-2811	554	139	20.42	20.42	NUM
taxlaw-2811	554	140	20.42	20.42	NUM
taxlaw-2811	554	141	20.42	20.42	NUM
taxlaw-2811	554	142	4.24	4.24	NUM
taxlaw-2811	554	143	164	164	NUM
taxlaw-2811	554	144	columbia	columbia	PROPN
taxlaw-2811	554	145	journal	journal	PROPN
taxlaw-2811	554	146	of	of	ADP
taxlaw-2811	554	147	tax	tax	NOUN
taxlaw-2811	554	148	law	law	NOUN
taxlaw-2811	554	149	[	[	X
taxlaw-2811	554	150	vol.3:144	vol.3:144	PROPN
taxlaw-2811	554	151	in	in	ADP
taxlaw-2811	554	152	canada	canada	PROPN
taxlaw-2811	554	153	,	,	PUNCT
taxlaw-2811	554	154	if	if	SCONJ
taxlaw-2811	554	155	the	the	DET
taxlaw-2811	554	156	options	option	NOUN
taxlaw-2811	554	157	are	be	AUX
taxlaw-2811	554	158	exercised	exercise	VERB
taxlaw-2811	554	159	and	and	CCONJ
taxlaw-2811	554	160	sold	sell	VERB
taxlaw-2811	554	161	in	in	ADP
taxlaw-2811	554	162	the	the	DET
taxlaw-2811	554	163	same	same	ADJ
taxlaw-2811	554	164	tax	tax	NOUN
taxlaw-2811	554	165	year	year	NOUN
taxlaw-2811	554	166	,	,	PUNCT
taxlaw-2811	554	167	then	then	ADV
taxlaw-2811	554	168	the	the	DET
taxlaw-2811	554	169	employee	employee	NOUN
taxlaw-2811	554	170	income	income	NOUN
taxlaw-2811	554	171	benefit	benefit	NOUN
taxlaw-2811	554	172	inclusion	inclusion	NOUN
taxlaw-2811	554	173	(	(	PUNCT
taxlaw-2811	554	174	and	and	CCONJ
taxlaw-2811	554	175	offsetting	offset	VERB
taxlaw-2811	554	176	deduction	deduction	NOUN
taxlaw-2811	554	177	under	under	ADP
taxlaw-2811	554	178	paragraph	paragraph	NOUN
taxlaw-2811	554	179	110(1)(d	110(1)(d	NUM
taxlaw-2811	554	180	)	)	PUNCT
taxlaw-2811	554	181	,	,	PUNCT
taxlaw-2811	554	182	if	if	SCONJ
taxlaw-2811	554	183	applicable	applicable	ADJ
taxlaw-2811	554	184	)	)	PUNCT
taxlaw-2811	554	185	is	be	AUX
taxlaw-2811	554	186	identical	identical	ADJ
taxlaw-2811	554	187	to	to	ADP
taxlaw-2811	554	188	that	that	PRON
taxlaw-2811	554	189	described	describe	VERB
taxlaw-2811	554	190	in	in	ADP
taxlaw-2811	554	191	example	example	NOUN
taxlaw-2811	554	192	1	1	NUM
taxlaw-2811	554	193	.	.	PUNCT
taxlaw-2811	555	1	in	in	ADP
taxlaw-2811	555	2	addition	addition	NOUN
taxlaw-2811	555	3	,	,	PUNCT
taxlaw-2811	555	4	the	the	DET
taxlaw-2811	555	5	employee	employee	NOUN
taxlaw-2811	555	6	realizes	realize	VERB
taxlaw-2811	555	7	a	a	DET
taxlaw-2811	555	8	capital	capital	NOUN
taxlaw-2811	555	9	gain	gain	NOUN
taxlaw-2811	555	10	72	72	NUM
taxlaw-2811	555	11	on	on	ADP
taxlaw-2811	555	12	the	the	DET
taxlaw-2811	555	13	disposition	disposition	NOUN
taxlaw-2811	555	14	of	of	ADP
taxlaw-2811	555	15	the	the	DET
taxlaw-2811	555	16	shares	share	NOUN
taxlaw-2811	555	17	,	,	PUNCT
taxlaw-2811	555	18	only	only	ADV
taxlaw-2811	555	19	one	one	NUM
taxlaw-2811	555	20	-	-	PUNCT
taxlaw-2811	555	21	half	half	NOUN
taxlaw-2811	555	22	of	of	ADP
taxlaw-2811	555	23	which	which	PRON
taxlaw-2811	555	24	is	be	AUX
taxlaw-2811	555	25	subject	subject	ADJ
taxlaw-2811	555	26	to	to	ADP
taxlaw-2811	555	27	tax	tax	NOUN
taxlaw-2811	555	28	.	.	PUNCT
taxlaw-2811	556	1	in	in	ADP
taxlaw-2811	556	2	this	this	DET
taxlaw-2811	556	3	example	example	NOUN
taxlaw-2811	556	4	,	,	PUNCT
taxlaw-2811	556	5	the	the	DET
taxlaw-2811	556	6	capital	capital	NOUN
taxlaw-2811	556	7	gain	gain	VERB
taxlaw-2811	556	8	for	for	ADP
taxlaw-2811	556	9	all	all	PRON
taxlaw-2811	556	10	but	but	SCONJ
taxlaw-2811	556	11	the	the	DET
taxlaw-2811	556	12	reduced	reduce	VERB
taxlaw-2811	556	13	share	share	NOUN
taxlaw-2811	556	14	option	option	NOUN
taxlaw-2811	556	15	award	award	NOUN
taxlaw-2811	556	16	is	be	AUX
taxlaw-2811	556	17	$	$	SYM
taxlaw-2811	556	18	66,900	66,900	NUM
taxlaw-2811	556	19	[	[	SYM
taxlaw-2811	556	20	30,000	30,000	NUM
taxlaw-2811	556	21	×	×	NOUN
taxlaw-2811	556	22	(	(	PUNCT
taxlaw-2811	556	23	$	$	SYM
taxlaw-2811	556	24	25.00	25.00	NUM
taxlaw-2811	556	25	–	–	PUNCT
taxlaw-2811	556	26	$	$	SYM
taxlaw-2811	556	27	22.77	22.77	NUM
taxlaw-2811	556	28	)	)	PUNCT
taxlaw-2811	556	29	]	]	PUNCT
taxlaw-2811	556	30	,	,	PUNCT
taxlaw-2811	556	31	giving	give	VERB
taxlaw-2811	556	32	rise	rise	NOUN
taxlaw-2811	556	33	to	to	ADP
taxlaw-2811	556	34	a	a	DET
taxlaw-2811	556	35	taxable	taxable	ADJ
taxlaw-2811	556	36	capital	capital	NOUN
taxlaw-2811	556	37	gain	gain	NOUN
taxlaw-2811	556	38	of	of	ADP
taxlaw-2811	556	39	$	$	SYM
taxlaw-2811	556	40	33,450	33,450	NUM
taxlaw-2811	556	41	.	.	PUNCT
taxlaw-2811	557	1	this	this	DET
taxlaw-2811	557	2	amount	amount	NOUN
taxlaw-2811	557	3	is	be	AUX
taxlaw-2811	557	4	taxed	tax	VERB
taxlaw-2811	557	5	at	at	ADP
taxlaw-2811	557	6	the	the	DET
taxlaw-2811	557	7	individual	individual	NOUN
taxlaw-2811	557	8	’s	’s	PART
taxlaw-2811	557	9	marginal	marginal	ADJ
taxlaw-2811	557	10	tax	tax	NOUN
taxlaw-2811	557	11	rate	rate	NOUN
taxlaw-2811	557	12	(	(	PUNCT
taxlaw-2811	557	13	assumed	assume	VERB
taxlaw-2811	557	14	to	to	PART
taxlaw-2811	557	15	be	be	AUX
taxlaw-2811	557	16	twenty	twenty	NUM
taxlaw-2811	557	17	-	-	PUNCT
taxlaw-2811	557	18	nine	nine	NUM
taxlaw-2811	557	19	percent	percent	NOUN
taxlaw-2811	557	20	)	)	PUNCT
taxlaw-2811	557	21	for	for	ADP
taxlaw-2811	557	22	a	a	DET
taxlaw-2811	557	23	total	total	ADJ
taxlaw-2811	557	24	tax	tax	NOUN
taxlaw-2811	557	25	owing	owe	VERB
taxlaw-2811	557	26	on	on	ADP
taxlaw-2811	557	27	the	the	DET
taxlaw-2811	557	28	capital	capital	NOUN
taxlaw-2811	557	29	gain	gain	NOUN
taxlaw-2811	557	30	of	of	ADP
taxlaw-2811	557	31	$	$	SYM
taxlaw-2811	557	32	9,700.50	9,700.50	NUM
taxlaw-2811	557	33	.	.	PUNCT
taxlaw-2811	558	1	the	the	DET
taxlaw-2811	558	2	capital	capital	NOUN
taxlaw-2811	558	3	gain	gain	NOUN
taxlaw-2811	558	4	for	for	ADP
taxlaw-2811	558	5	the	the	DET
taxlaw-2811	558	6	reduced	reduce	VERB
taxlaw-2811	558	7	share	share	NOUN
taxlaw-2811	558	8	option	option	NOUN
taxlaw-2811	558	9	award	award	NOUN
taxlaw-2811	558	10	is	be	AUX
taxlaw-2811	558	11	$	$	SYM
taxlaw-2811	558	12	51,811.82	51,811.82	PROPN
taxlaw-2811	558	13	for	for	ADP
taxlaw-2811	558	14	a	a	DET
taxlaw-2811	558	15	total	total	ADJ
taxlaw-2811	558	16	tax	tax	NOUN
taxlaw-2811	558	17	owing	owe	VERB
taxlaw-2811	558	18	on	on	ADP
taxlaw-2811	558	19	the	the	DET
taxlaw-2811	558	20	taxable	taxable	ADJ
taxlaw-2811	558	21	portion	portion	NOUN
taxlaw-2811	558	22	of	of	ADP
taxlaw-2811	558	23	the	the	DET
taxlaw-2811	558	24	gain	gain	NOUN
taxlaw-2811	558	25	of	of	ADP
taxlaw-2811	558	26	$	$	SYM
taxlaw-2811	558	27	7,512.71	7,512.71	NUM
taxlaw-2811	558	28	.	.	PUNCT
taxlaw-2811	559	1	because	because	SCONJ
taxlaw-2811	559	2	the	the	DET
taxlaw-2811	559	3	tax	tax	NOUN
taxlaw-2811	559	4	treatment	treatment	NOUN
taxlaw-2811	559	5	of	of	ADP
taxlaw-2811	559	6	the	the	DET
taxlaw-2811	559	7	capital	capital	NOUN
taxlaw-2811	559	8	gain	gain	NOUN
taxlaw-2811	559	9	does	do	AUX
taxlaw-2811	559	10	not	not	PART
taxlaw-2811	559	11	vary	vary	VERB
taxlaw-2811	559	12	according	accord	VERB
taxlaw-2811	559	13	to	to	ADP
taxlaw-2811	559	14	the	the	DET
taxlaw-2811	559	15	underlying	underlying	ADJ
taxlaw-2811	559	16	option	option	NOUN
taxlaw-2811	559	17	characteristics	characteristic	NOUN
taxlaw-2811	559	18	,	,	PUNCT
taxlaw-2811	559	19	it	it	PRON
taxlaw-2811	559	20	does	do	AUX
taxlaw-2811	559	21	not	not	PART
taxlaw-2811	559	22	affect	affect	VERB
taxlaw-2811	559	23	the	the	DET
taxlaw-2811	559	24	conclusions	conclusion	NOUN
taxlaw-2811	559	25	reached	reach	VERB
taxlaw-2811	559	26	regarding	regard	VERB
taxlaw-2811	559	27	the	the	DET
taxlaw-2811	559	28	tax	tax	NOUN
taxlaw-2811	559	29	benefit	benefit	NOUN
taxlaw-2811	559	30	of	of	ADP
taxlaw-2811	559	31	backdated	backdate	VERB
taxlaw-2811	559	32	options	option	NOUN
taxlaw-2811	559	33	in	in	ADP
taxlaw-2811	559	34	example	example	NOUN
taxlaw-2811	559	35	1	1	NUM
taxlaw-2811	559	36	.	.	PUNCT
taxlaw-2811	560	1	the	the	DET
taxlaw-2811	560	2	highest	high	ADJ
taxlaw-2811	560	3	after	after	ADP
taxlaw-2811	560	4	-	-	PUNCT
taxlaw-2811	560	5	tax	tax	NOUN
taxlaw-2811	560	6	benefit	benefit	NOUN
taxlaw-2811	560	7	arises	arise	VERB
taxlaw-2811	560	8	from	from	ADP
taxlaw-2811	560	9	the	the	DET
taxlaw-2811	560	10	backdated	backdated	ADJ
taxlaw-2811	560	11	at	at	ADP
taxlaw-2811	560	12	-	-	PUNCT
taxlaw-2811	560	13	the	the	DET
taxlaw-2811	560	14	-	-	PUNCT
taxlaw-2811	560	15	money	money	NOUN
taxlaw-2811	560	16	options	option	NOUN
taxlaw-2811	560	17	,	,	PUNCT
taxlaw-2811	560	18	and	and	CCONJ
taxlaw-2811	560	19	the	the	DET
taxlaw-2811	560	20	lowest	low	ADJ
taxlaw-2811	560	21	from	from	ADP
taxlaw-2811	560	22	the	the	DET
taxlaw-2811	560	23	fixed	fix	VERB
taxlaw-2811	560	24	-	-	PUNCT
taxlaw-2811	560	25	value	value	NOUN
taxlaw-2811	560	26	options	option	NOUN
taxlaw-2811	560	27	granted	grant	VERB
taxlaw-2811	560	28	on	on	ADP
taxlaw-2811	560	29	november	november	PROPN
taxlaw-2811	560	30	30	30	NUM
taxlaw-2811	560	31	based	base	VERB
taxlaw-2811	560	32	on	on	ADP
taxlaw-2811	560	33	the	the	DET
taxlaw-2811	560	34	$	$	SYM
taxlaw-2811	560	35	18.40	18.40	NUM
taxlaw-2811	560	36	strike	strike	NOUN
taxlaw-2811	560	37	price	price	NOUN
taxlaw-2811	560	38	.	.	PUNCT
taxlaw-2811	561	1	in	in	ADP
taxlaw-2811	561	2	the	the	DET
taxlaw-2811	561	3	united	united	PROPN
taxlaw-2811	561	4	states	states	PROPN
taxlaw-2811	561	5	,	,	PUNCT
taxlaw-2811	561	6	since	since	SCONJ
taxlaw-2811	561	7	the	the	DET
taxlaw-2811	561	8	executive	executive	NOUN
taxlaw-2811	561	9	held	hold	VERB
taxlaw-2811	561	10	the	the	DET
taxlaw-2811	561	11	shares	share	NOUN
taxlaw-2811	561	12	for	for	ADP
taxlaw-2811	561	13	less	less	ADJ
taxlaw-2811	561	14	than	than	ADP
taxlaw-2811	561	15	a	a	DET
taxlaw-2811	561	16	calendar	calendar	NOUN
taxlaw-2811	561	17	year	year	NOUN
taxlaw-2811	561	18	,	,	PUNCT
taxlaw-2811	561	19	the	the	DET
taxlaw-2811	561	20	individual	individual	NOUN
taxlaw-2811	561	21	will	will	AUX
taxlaw-2811	561	22	again	again	ADV
taxlaw-2811	561	23	not	not	PART
taxlaw-2811	561	24	benefit	benefit	VERB
taxlaw-2811	561	25	from	from	ADP
taxlaw-2811	561	26	iso	iso	NOUN
taxlaw-2811	561	27	treatment	treatment	NOUN
taxlaw-2811	561	28	.	.	PUNCT
taxlaw-2811	562	1	for	for	ADP
taxlaw-2811	562	2	all	all	DET
taxlaw-2811	562	3	the	the	DET
taxlaw-2811	562	4	cases	case	NOUN
taxlaw-2811	562	5	(	(	PUNCT
taxlaw-2811	562	6	ignoring	ignore	VERB
taxlaw-2811	562	7	the	the	DET
taxlaw-2811	562	8	implications	implication	NOUN
taxlaw-2811	562	9	of	of	ADP
taxlaw-2811	562	10	i.r.c	i.r.c	NOUN
taxlaw-2811	562	11	.	.	PUNCT
taxlaw-2811	563	1	§	§	PROPN
taxlaw-2811	563	2	409a	409a	PROPN
taxlaw-2811	563	3	73	73	NUM
taxlaw-2811	563	4	)	)	PUNCT
taxlaw-2811	563	5	,	,	PUNCT
taxlaw-2811	563	6	the	the	DET
taxlaw-2811	563	7	employee	employee	NOUN
taxlaw-2811	563	8	benefit	benefit	NOUN
taxlaw-2811	563	9	is	be	AUX
taxlaw-2811	563	10	the	the	DET
taxlaw-2811	563	11	same	same	ADJ
taxlaw-2811	563	12	as	as	SCONJ
taxlaw-2811	563	13	that	that	PRON
taxlaw-2811	563	14	summarized	summarize	VERB
taxlaw-2811	563	15	in	in	ADP
taxlaw-2811	563	16	table	table	NOUN
taxlaw-2811	563	17	1	1	NUM
taxlaw-2811	563	18	.	.	PUNCT
taxlaw-2811	564	1	in	in	ADP
taxlaw-2811	564	2	addition	addition	NOUN
taxlaw-2811	564	3	,	,	PUNCT
taxlaw-2811	564	4	due	due	ADP
taxlaw-2811	564	5	to	to	ADP
taxlaw-2811	564	6	the	the	DET
taxlaw-2811	564	7	sale	sale	NOUN
taxlaw-2811	564	8	price	price	NOUN
taxlaw-2811	564	9	of	of	ADP
taxlaw-2811	564	10	$	$	SYM
taxlaw-2811	564	11	25.00	25.00	NUM
taxlaw-2811	564	12	,	,	PUNCT
taxlaw-2811	564	13	the	the	DET
taxlaw-2811	564	14	employee	employee	NOUN
taxlaw-2811	564	15	realizes	realize	VERB
taxlaw-2811	564	16	a	a	DET
taxlaw-2811	564	17	capital	capital	NOUN
taxlaw-2811	564	18	gain	gain	NOUN
taxlaw-2811	564	19	of	of	ADP
taxlaw-2811	564	20	$	$	SYM
taxlaw-2811	564	21	66,900	66,900	NUM
taxlaw-2811	564	22	on	on	ADP
taxlaw-2811	564	23	the	the	DET
taxlaw-2811	564	24	disposition	disposition	NOUN
taxlaw-2811	564	25	(	(	PUNCT
taxlaw-2811	564	26	the	the	DET
taxlaw-2811	564	27	same	same	ADJ
taxlaw-2811	564	28	amount	amount	NOUN
taxlaw-2811	564	29	as	as	ADP
taxlaw-2811	564	30	in	in	ADP
taxlaw-2811	564	31	canada	canada	PROPN
taxlaw-2811	564	32	)	)	PUNCT
taxlaw-2811	564	33	,	,	PUNCT
taxlaw-2811	564	34	except	except	SCONJ
taxlaw-2811	564	35	that	that	SCONJ
taxlaw-2811	564	36	because	because	SCONJ
taxlaw-2811	564	37	the	the	DET
taxlaw-2811	564	38	employee	employee	NOUN
taxlaw-2811	564	39	held	hold	VERB
taxlaw-2811	564	40	the	the	DET
taxlaw-2811	564	41	shares	share	NOUN
taxlaw-2811	564	42	for	for	ADP
taxlaw-2811	564	43	less	less	ADJ
taxlaw-2811	564	44	than	than	ADP
taxlaw-2811	564	45	a	a	PRON
taxlaw-2811	564	46	year	year	NOUN
taxlaw-2811	564	47	,	,	PUNCT
taxlaw-2811	564	48	the	the	DET
taxlaw-2811	564	49	capital	capital	NOUN
taxlaw-2811	564	50	gain	gain	NOUN
taxlaw-2811	564	51	is	be	AUX
taxlaw-2811	564	52	a	a	DET
taxlaw-2811	564	53	short	short	ADJ
taxlaw-2811	564	54	-	-	PUNCT
taxlaw-2811	564	55	term	term	NOUN
taxlaw-2811	564	56	capital	capital	NOUN
taxlaw-2811	564	57	gain	gain	NOUN
taxlaw-2811	564	58	and	and	CCONJ
taxlaw-2811	564	59	is	be	AUX
taxlaw-2811	564	60	subject	subject	ADJ
taxlaw-2811	564	61	to	to	ADP
taxlaw-2811	564	62	tax	tax	NOUN
taxlaw-2811	564	63	at	at	ADP
taxlaw-2811	564	64	the	the	DET
taxlaw-2811	564	65	same	same	ADJ
taxlaw-2811	564	66	marginal	marginal	ADJ
taxlaw-2811	564	67	tax	tax	NOUN
taxlaw-2811	564	68	rate	rate	NOUN
taxlaw-2811	564	69	as	as	ADP
taxlaw-2811	564	70	other	other	ADJ
taxlaw-2811	564	71	income	income	NOUN
taxlaw-2811	564	72	(	(	PUNCT
taxlaw-2811	564	73	assumed	assume	VERB
taxlaw-2811	564	74	to	to	PART
taxlaw-2811	564	75	be	be	AUX
taxlaw-2811	564	76	twenty	twenty	NUM
taxlaw-2811	564	77	-	-	PUNCT
taxlaw-2811	564	78	nine	nine	NUM
taxlaw-2811	564	79	percent	percent	NOUN
taxlaw-2811	564	80	)	)	PUNCT
taxlaw-2811	564	81	.	.	PUNCT
taxlaw-2811	565	1	d.	d.	PROPN
taxlaw-2811	565	2	example	example	NOUN
taxlaw-2811	565	3	4	4	NUM
taxlaw-2811	565	4	—	—	PUNCT
taxlaw-2811	565	5	vest	vest	NOUN
taxlaw-2811	565	6	over	over	ADP
taxlaw-2811	565	7	five	five	NUM
taxlaw-2811	565	8	years	year	NOUN
taxlaw-2811	565	9	;	;	PUNCT
taxlaw-2811	565	10	sale	sale	NOUN
taxlaw-2811	565	11	more	more	ADJ
taxlaw-2811	565	12	than	than	ADP
taxlaw-2811	565	13	one	one	NUM
taxlaw-2811	565	14	year	year	NOUN
taxlaw-2811	565	15	after	after	ADP
taxlaw-2811	565	16	exercise	exercise	NOUN
taxlaw-2811	565	17	in	in	ADP
taxlaw-2811	565	18	the	the	DET
taxlaw-2811	565	19	fourth	fourth	ADJ
taxlaw-2811	565	20	example	example	NOUN
taxlaw-2811	565	21	,	,	PUNCT
taxlaw-2811	565	22	we	we	PRON
taxlaw-2811	565	23	extend	extend	VERB
taxlaw-2811	565	24	example	example	NOUN
taxlaw-2811	565	25	3	3	NUM
taxlaw-2811	565	26	by	by	ADP
taxlaw-2811	565	27	changing	change	VERB
taxlaw-2811	565	28	the	the	DET
taxlaw-2811	565	29	sale	sale	NOUN
taxlaw-2811	565	30	date	date	NOUN
taxlaw-2811	565	31	to	to	PART
taxlaw-2811	565	32	be	be	AUX
taxlaw-2811	565	33	more	more	ADJ
taxlaw-2811	565	34	than	than	ADP
taxlaw-2811	565	35	one	one	NUM
taxlaw-2811	565	36	year	year	NOUN
taxlaw-2811	565	37	after	after	ADP
taxlaw-2811	565	38	the	the	DET
taxlaw-2811	565	39	exercise	exercise	NOUN
taxlaw-2811	565	40	date	date	NOUN
taxlaw-2811	565	41	.	.	PUNCT
taxlaw-2811	566	1	the	the	DET
taxlaw-2811	566	2	price	price	NOUN
taxlaw-2811	566	3	of	of	ADP
taxlaw-2811	566	4	the	the	DET
taxlaw-2811	566	5	underlying	underlie	VERB
taxlaw-2811	566	6	share	share	NOUN
taxlaw-2811	566	7	on	on	ADP
taxlaw-2811	566	8	the	the	DET
taxlaw-2811	566	9	exercise	exercise	NOUN
taxlaw-2811	566	10	date	date	NOUN
taxlaw-2811	566	11	is	be	AUX
taxlaw-2811	566	12	still	still	ADV
taxlaw-2811	566	13	$	$	SYM
taxlaw-2811	566	14	22.77	22.77	NUM
taxlaw-2811	566	15	,	,	PUNCT
taxlaw-2811	566	16	and	and	CCONJ
taxlaw-2811	566	17	the	the	DET
taxlaw-2811	566	18	eventual	eventual	ADJ
taxlaw-2811	566	19	sale	sale	NOUN
taxlaw-2811	566	20	price	price	NOUN
taxlaw-2811	566	21	is	be	AUX
taxlaw-2811	566	22	assumed	assume	VERB
taxlaw-2811	566	23	to	to	PART
taxlaw-2811	566	24	be	be	AUX
taxlaw-2811	566	25	$	$	SYM
taxlaw-2811	566	26	25	25	NUM
taxlaw-2811	566	27	,	,	PUNCT
taxlaw-2811	566	28	the	the	DET
taxlaw-2811	566	29	same	same	ADJ
taxlaw-2811	566	30	as	as	ADP
taxlaw-2811	566	31	in	in	ADP
taxlaw-2811	566	32	example	example	NOUN
taxlaw-2811	566	33	3	3	NUM
taxlaw-2811	566	34	.	.	PUNCT
taxlaw-2811	566	35	table	table	NOUN
taxlaw-2811	566	36	3	3	NUM
taxlaw-2811	566	37	summarizes	summarize	NOUN
taxlaw-2811	566	38	the	the	DET
taxlaw-2811	566	39	tax	tax	NOUN
taxlaw-2811	566	40	consequence	consequence	NOUN
taxlaw-2811	566	41	of	of	ADP
taxlaw-2811	566	42	this	this	DET
taxlaw-2811	566	43	example	example	NOUN
taxlaw-2811	566	44	in	in	ADP
taxlaw-2811	566	45	canada	canada	PROPN
taxlaw-2811	566	46	and	and	CCONJ
taxlaw-2811	566	47	the	the	DET
taxlaw-2811	566	48	united	united	PROPN
taxlaw-2811	566	49	states	states	PROPN
taxlaw-2811	566	50	.	.	PUNCT
taxlaw-2811	567	1	in	in	ADP
taxlaw-2811	567	2	canada	canada	PROPN
taxlaw-2811	567	3	,	,	PUNCT
taxlaw-2811	567	4	as	as	SCONJ
taxlaw-2811	567	5	the	the	DET
taxlaw-2811	567	6	options	option	NOUN
taxlaw-2811	567	7	are	be	AUX
taxlaw-2811	567	8	exercised	exercise	VERB
taxlaw-2811	567	9	and	and	CCONJ
taxlaw-2811	567	10	sold	sell	VERB
taxlaw-2811	567	11	in	in	ADP
taxlaw-2811	567	12	different	different	ADJ
taxlaw-2811	567	13	years	year	NOUN
taxlaw-2811	567	14	,	,	PUNCT
taxlaw-2811	567	15	we	we	PRON
taxlaw-2811	567	16	now	now	ADV
taxlaw-2811	567	17	have	have	VERB
taxlaw-2811	567	18	to	to	PART
taxlaw-2811	567	19	consider	consider	VERB
taxlaw-2811	567	20	the	the	DET
taxlaw-2811	567	21	role	role	NOUN
taxlaw-2811	567	22	of	of	ADP
taxlaw-2811	567	23	the	the	DET
taxlaw-2811	567	24	deferral	deferral	NOUN
taxlaw-2811	567	25	introduced	introduce	VERB
taxlaw-2811	567	26	in	in	ADP
taxlaw-2811	567	27	2000	2000	NUM
taxlaw-2811	567	28	,	,	PUNCT
taxlaw-2811	567	29	assuming	assume	VERB
taxlaw-2811	567	30	that	that	SCONJ
taxlaw-2811	567	31	the	the	DET
taxlaw-2811	567	32	options	option	NOUN
taxlaw-2811	567	33	are	be	AUX
taxlaw-2811	567	34	exercised	exercise	VERB
taxlaw-2811	567	35	prior	prior	ADV
taxlaw-2811	567	36	to	to	ADP
taxlaw-2811	567	37	march	march	PROPN
taxlaw-2811	567	38	4	4	NUM
taxlaw-2811	567	39	,	,	PUNCT
taxlaw-2811	567	40	2010	2010	NUM
taxlaw-2811	567	41	.	.	PUNCT
taxlaw-2811	568	1	74	74	NUM
taxlaw-2811	568	2	the	the	DET
taxlaw-2811	568	3	amount	amount	NOUN
taxlaw-2811	568	4	that	that	PRON
taxlaw-2811	568	5	may	may	AUX
taxlaw-2811	568	6	be	be	AUX
taxlaw-2811	568	7	deferred	defer	VERB
taxlaw-2811	568	8	is	be	AUX
taxlaw-2811	568	9	limited	limit	VERB
taxlaw-2811	568	10	to	to	ADP
taxlaw-2811	568	11	the	the	DET
taxlaw-2811	568	12	benefit	benefit	NOUN
taxlaw-2811	568	13	arising	arise	VERB
taxlaw-2811	568	14	on	on	ADP
taxlaw-2811	568	15	$	$	SYM
taxlaw-2811	568	16	100,000	100,000	NUM
taxlaw-2811	568	17	worth	worth	NOUN
taxlaw-2811	568	18	of	of	ADP
taxlaw-2811	568	19	stock	stock	NOUN
taxlaw-2811	568	20	options	option	NOUN
taxlaw-2811	568	21	per	per	ADP
taxlaw-2811	568	22	year	year	NOUN
taxlaw-2811	568	23	of	of	ADP
taxlaw-2811	568	24	vesting	vest	VERB
taxlaw-2811	568	25	(	(	PUNCT
taxlaw-2811	568	26	based	base	VERB
taxlaw-2811	568	27	on	on	ADP
taxlaw-2811	568	28	the	the	DET
taxlaw-2811	568	29	fair	fair	ADJ
taxlaw-2811	568	30	market	market	NOUN
taxlaw-2811	568	31	value	value	NOUN
taxlaw-2811	568	32	of	of	ADP
taxlaw-2811	568	33	the	the	DET
taxlaw-2811	568	34	underlying	underlie	VERB
taxlaw-2811	568	35	stock	stock	NOUN
taxlaw-2811	568	36	when	when	SCONJ
taxlaw-2811	568	37	the	the	DET
taxlaw-2811	568	38	options	option	NOUN
taxlaw-2811	568	39	were	be	AUX
taxlaw-2811	568	40	granted	grant	VERB
taxlaw-2811	568	41	)	)	PUNCT
taxlaw-2811	568	42	.	.	PUNCT
taxlaw-2811	569	1	in	in	ADP
taxlaw-2811	569	2	the	the	DET
taxlaw-2811	569	3	first	first	ADJ
taxlaw-2811	569	4	scenario	scenario	NOUN
taxlaw-2811	569	5	—	—	PUNCT
taxlaw-2811	569	6	backdated	backdate	VERB
taxlaw-2811	569	7	options	option	NOUN
taxlaw-2811	569	8	that	that	PRON
taxlaw-2811	569	9	are	be	AUX
taxlaw-2811	569	10	reported	report	VERB
taxlaw-2811	569	11	as	as	ADP
taxlaw-2811	569	12	being	be	AUX
taxlaw-2811	569	13	at	at	ADP
taxlaw-2811	569	14	-	-	PUNCT
taxlaw-2811	569	15	the	the	DET
taxlaw-2811	569	16	-	-	PUNCT
taxlaw-2811	569	17	money	money	NOUN
taxlaw-2811	569	18	—	—	PUNCT
taxlaw-2811	569	19	the	the	DET
taxlaw-2811	569	20	maximum	maximum	ADJ
taxlaw-2811	569	21	number	number	NOUN
taxlaw-2811	569	22	of	of	ADP
taxlaw-2811	569	23	stock	stock	NOUN
taxlaw-2811	569	24	options	option	NOUN
taxlaw-2811	569	25	vesting	vest	VERB
taxlaw-2811	569	26	in	in	ADP
taxlaw-2811	569	27	any	any	DET
taxlaw-2811	569	28	one	one	NUM
taxlaw-2811	569	29	year	year	NOUN
taxlaw-2811	569	30	that	that	PRON
taxlaw-2811	569	31	can	can	AUX
taxlaw-2811	569	32	benefit	benefit	VERB
taxlaw-2811	569	33	from	from	ADP
taxlaw-2811	569	34	the	the	DET
taxlaw-2811	569	35	deferral	deferral	NOUN
taxlaw-2811	569	36	is	be	AUX
taxlaw-2811	569	37	7,017	7,017	NUM
taxlaw-2811	569	38	,	,	PUNCT
taxlaw-2811	569	39	which	which	PRON
taxlaw-2811	569	40	is	be	AUX
taxlaw-2811	569	41	calculated	calculate	VERB
taxlaw-2811	569	42	by	by	ADP
taxlaw-2811	569	43	dividing	divide	VERB
taxlaw-2811	569	44	the	the	DET
taxlaw-2811	569	45	$	$	SYM
taxlaw-2811	569	46	100,000	100,000	NUM
taxlaw-2811	569	47	limit	limit	NOUN
taxlaw-2811	569	48	by	by	ADP
taxlaw-2811	569	49	$	$	SYM
taxlaw-2811	569	50	14.25	14.25	NUM
taxlaw-2811	569	51	,	,	PUNCT
taxlaw-2811	569	52	the	the	DET
taxlaw-2811	569	53	purported	purport	VERB
taxlaw-2811	569	54	fair	fair	ADJ
taxlaw-2811	569	55	market	market	NOUN
taxlaw-2811	569	56	value	value	NOUN
taxlaw-2811	569	57	of	of	ADP
taxlaw-2811	569	58	the	the	DET
taxlaw-2811	569	59	underlying	underlie	VERB
taxlaw-2811	569	60	stock	stock	NOUN
taxlaw-2811	569	61	when	when	SCONJ
taxlaw-2811	569	62	the	the	DET
taxlaw-2811	569	63	options	option	NOUN
taxlaw-2811	569	64	were	be	AUX
taxlaw-2811	569	65	granted	grant	VERB
taxlaw-2811	569	66	.	.	PUNCT
taxlaw-2811	570	1	since	since	SCONJ
taxlaw-2811	570	2	only	only	ADV
taxlaw-2811	570	3	6,000	6,000	NUM
taxlaw-2811	570	4	options	option	NOUN
taxlaw-2811	570	5	vest	vest	NOUN
taxlaw-2811	570	6	each	each	DET
taxlaw-2811	570	7	year	year	NOUN
taxlaw-2811	570	8	,	,	PUNCT
taxlaw-2811	570	9	the	the	DET
taxlaw-2811	570	10	entire	entire	ADJ
taxlaw-2811	570	11	employee	employee	NOUN
taxlaw-2811	570	12	benefit	benefit	NOUN
taxlaw-2811	570	13	arising	arise	VERB
taxlaw-2811	570	14	on	on	ADP
taxlaw-2811	570	15	the	the	DET
taxlaw-2811	570	16	exercise	exercise	NOUN
taxlaw-2811	570	17	of	of	ADP
taxlaw-2811	570	18	all	all	DET
taxlaw-2811	570	19	30,000	30,000	NUM
taxlaw-2811	570	20	options	option	NOUN
taxlaw-2811	570	21	is	be	AUX
taxlaw-2811	570	22	deferred	defer	VERB
taxlaw-2811	570	23	from	from	ADP
taxlaw-2811	570	24	the	the	DET
taxlaw-2811	570	25	year	year	NOUN
taxlaw-2811	570	26	that	that	SCONJ
taxlaw-2811	570	27	the	the	DET
taxlaw-2811	570	28	options	option	NOUN
taxlaw-2811	570	29	are	be	AUX
taxlaw-2811	570	30	exercised	exercise	VERB
taxlaw-2811	570	31	until	until	ADP
taxlaw-2811	570	32	the	the	DET
taxlaw-2811	570	33	year	year	NOUN
taxlaw-2811	570	34	of	of	ADP
taxlaw-2811	570	35	sale	sale	NOUN
taxlaw-2811	570	36	.	.	PUNCT
taxlaw-2811	571	1	upon	upon	SCONJ
taxlaw-2811	571	2	the	the	DET
taxlaw-2811	571	3	sale	sale	NOUN
taxlaw-2811	571	4	of	of	ADP
taxlaw-2811	571	5	the	the	DET
taxlaw-2811	571	6	stock	stock	NOUN
taxlaw-2811	571	7	,	,	PUNCT
taxlaw-2811	571	8	the	the	DET
taxlaw-2811	571	9	individual	individual	NOUN
taxlaw-2811	571	10	includes	include	VERB
taxlaw-2811	571	11	the	the	DET
taxlaw-2811	571	12	deferred	defer	VERB
taxlaw-2811	571	13	income	income	NOUN
taxlaw-2811	571	14	benefit	benefit	NOUN
taxlaw-2811	571	15	in	in	ADP
taxlaw-2811	571	16	his	his	PRON
taxlaw-2811	571	17	income	income	NOUN
taxlaw-2811	571	18	,	,	PUNCT
taxlaw-2811	571	19	claims	claim	VERB
taxlaw-2811	571	20	the	the	DET
taxlaw-2811	571	21	fifty	fifty	NUM
taxlaw-2811	571	22	percent	percent	NOUN
taxlaw-2811	571	23	deduction	deduction	NOUN
taxlaw-2811	571	24	under	under	ADP
taxlaw-2811	571	25	72	72	NUM
taxlaw-2811	571	26	the	the	DET
taxlaw-2811	571	27	gain	gain	NOUN
taxlaw-2811	571	28	realized	realize	VERB
taxlaw-2811	571	29	is	be	AUX
taxlaw-2811	571	30	assumed	assume	VERB
taxlaw-2811	571	31	to	to	PART
taxlaw-2811	571	32	be	be	AUX
taxlaw-2811	571	33	a	a	DET
taxlaw-2811	571	34	capital	capital	NOUN
taxlaw-2811	571	35	gain	gain	NOUN
taxlaw-2811	571	36	rather	rather	ADV
taxlaw-2811	571	37	than	than	ADP
taxlaw-2811	571	38	an	an	DET
taxlaw-2811	571	39	ordinary	ordinary	ADJ
taxlaw-2811	571	40	gain	gain	NOUN
taxlaw-2811	571	41	,	,	PUNCT
taxlaw-2811	571	42	although	although	SCONJ
taxlaw-2811	571	43	this	this	DET
taxlaw-2811	571	44	characterization	characterization	NOUN
taxlaw-2811	571	45	may	may	AUX
taxlaw-2811	571	46	be	be	AUX
taxlaw-2811	571	47	a	a	DET
taxlaw-2811	571	48	matter	matter	NOUN
taxlaw-2811	571	49	of	of	ADP
taxlaw-2811	571	50	some	some	DET
taxlaw-2811	571	51	dispute	dispute	NOUN
taxlaw-2811	571	52	.	.	PUNCT
taxlaw-2811	572	1	see	see	VERB
taxlaw-2811	572	2	generally	generally	ADV
taxlaw-2811	572	3	daniel	daniel	PROPN
taxlaw-2811	572	4	sandler	sandler	PROPN
taxlaw-2811	572	5	,	,	PUNCT
taxlaw-2811	572	6	the	the	DET
taxlaw-2811	572	7	adventure	adventure	NOUN
taxlaw-2811	572	8	in	in	ADP
taxlaw-2811	572	9	venture	venture	NOUN
taxlaw-2811	572	10	capital	capital	NOUN
taxlaw-2811	572	11	:	:	PUNCT
taxlaw-2811	572	12	capital	capital	NOUN
taxlaw-2811	572	13	gains	gain	NOUN
taxlaw-2811	572	14	vs.	vs.	ADP
taxlaw-2811	572	15	ordinary	ordinary	ADJ
taxlaw-2811	572	16	income	income	NOUN
taxlaw-2811	572	17	,	,	PUNCT
taxlaw-2811	572	18	42	42	NUM
taxlaw-2811	572	19	tax	tax	NOUN
taxlaw-2811	572	20	notes	note	NOUN
taxlaw-2811	572	21	int’l	int’l	PRON
taxlaw-2811	572	22	621	621	NUM
taxlaw-2811	572	23	(	(	PUNCT
taxlaw-2811	572	24	2006	2006	NUM
taxlaw-2811	572	25	)	)	PUNCT
taxlaw-2811	572	26	(	(	PUNCT
taxlaw-2811	572	27	discussing	discuss	VERB
taxlaw-2811	572	28	the	the	DET
taxlaw-2811	572	29	history	history	NOUN
taxlaw-2811	572	30	in	in	ADP
taxlaw-2811	572	31	the	the	DET
taxlaw-2811	572	32	common	common	ADJ
taxlaw-2811	572	33	law	law	NOUN
taxlaw-2811	572	34	system	system	NOUN
taxlaw-2811	572	35	of	of	ADP
taxlaw-2811	572	36	failing	fail	VERB
taxlaw-2811	572	37	to	to	PART
taxlaw-2811	572	38	completely	completely	ADV
taxlaw-2811	572	39	distinguish	distinguish	VERB
taxlaw-2811	572	40	between	between	ADP
taxlaw-2811	572	41	ordinary	ordinary	ADJ
taxlaw-2811	572	42	income	income	NOUN
taxlaw-2811	572	43	and	and	CCONJ
taxlaw-2811	572	44	capital	capital	NOUN
taxlaw-2811	572	45	gains	gain	NOUN
taxlaw-2811	572	46	)	)	PUNCT
taxlaw-2811	572	47	.	.	PUNCT
taxlaw-2811	573	1	73	73	NUM
taxlaw-2811	574	1	as	as	ADP
taxlaw-2811	574	2	in	in	ADP
taxlaw-2811	574	3	example	example	NOUN
taxlaw-2811	574	4	2	2	NUM
taxlaw-2811	574	5	,	,	PUNCT
taxlaw-2811	574	6	i.r.c	i.r.c	NOUN
taxlaw-2811	574	7	.	.	PUNCT
taxlaw-2811	575	1	§	§	PROPN
taxlaw-2811	575	2	409a	409a	PROPN
taxlaw-2811	575	3	would	would	AUX
taxlaw-2811	575	4	radically	radically	ADV
taxlaw-2811	575	5	alter	alter	VERB
taxlaw-2811	575	6	the	the	DET
taxlaw-2811	575	7	tax	tax	NOUN
taxlaw-2811	575	8	treatment	treatment	NOUN
taxlaw-2811	575	9	of	of	ADP
taxlaw-2811	575	10	in	in	ADP
taxlaw-2811	575	11	-	-	PUNCT
taxlaw-2811	575	12	the	the	DET
taxlaw-2811	575	13	-	-	PUNCT
taxlaw-2811	575	14	money	money	NOUN
taxlaw-2811	575	15	options	option	NOUN
taxlaw-2811	575	16	.	.	PUNCT
taxlaw-2811	576	1	74	74	NUM
taxlaw-2811	576	2	see	see	VERB
taxlaw-2811	576	3	i.t.a	i.t.a	PROPN
taxlaw-2811	576	4	.	.	PROPN
taxlaw-2811	576	5	,	,	PUNCT
taxlaw-2811	576	6	s.	s.	PROPN
taxlaw-2811	576	7	7(1.1	7(1.1	NUM
taxlaw-2811	576	8	)	)	PUNCT
taxlaw-2811	576	9	.	.	PUNCT
taxlaw-2811	577	1	2012	2012	NUM
taxlaw-2811	577	2	]	]	PUNCT
taxlaw-2811	577	3	quantifying	quantify	VERB
taxlaw-2811	577	4	the	the	DET
taxlaw-2811	577	5	tax	tax	NOUN
taxlaw-2811	577	6	benefits	benefit	NOUN
taxlaw-2811	577	7	of	of	ADP
taxlaw-2811	577	8	backdating	backdate	VERB
taxlaw-2811	577	9	165	165	NUM
taxlaw-2811	577	10	paragraph	paragraph	NOUN
taxlaw-2811	577	11	110(1)(d	110(1)(d	NUM
taxlaw-2811	577	12	)	)	PUNCT
taxlaw-2811	577	13	of	of	ADP
taxlaw-2811	577	14	the	the	DET
taxlaw-2811	577	15	i.t.a	i.t.a	NOUN
taxlaw-2811	577	16	.	.	PROPN
taxlaw-2811	577	17	,	,	PUNCT
taxlaw-2811	577	18	75	75	NUM
taxlaw-2811	577	19	and	and	CCONJ
taxlaw-2811	577	20	pays	pay	VERB
taxlaw-2811	577	21	the	the	DET
taxlaw-2811	577	22	tax	tax	NOUN
taxlaw-2811	577	23	owing	owe	VERB
taxlaw-2811	577	24	on	on	ADP
taxlaw-2811	577	25	the	the	DET
taxlaw-2811	577	26	taxable	taxable	ADJ
taxlaw-2811	577	27	income	income	NOUN
taxlaw-2811	577	28	benefit	benefit	NOUN
taxlaw-2811	577	29	in	in	ADP
taxlaw-2811	577	30	the	the	DET
taxlaw-2811	577	31	amount	amount	NOUN
taxlaw-2811	577	32	of	of	ADP
taxlaw-2811	577	33	$	$	SYM
taxlaw-2811	577	34	37,062	37,062	NUM
taxlaw-2811	577	35	and	and	CCONJ
taxlaw-2811	577	36	the	the	DET
taxlaw-2811	577	37	taxable	taxable	ADJ
taxlaw-2811	577	38	capital	capital	NOUN
taxlaw-2811	577	39	gain	gain	NOUN
taxlaw-2811	577	40	of	of	ADP
taxlaw-2811	577	41	$	$	SYM
taxlaw-2811	577	42	9,700.50	9,700.50	NUM
taxlaw-2811	577	43	.	.	PUNCT
taxlaw-2811	578	1	the	the	DET
taxlaw-2811	578	2	total	total	ADJ
taxlaw-2811	578	3	tax	tax	NOUN
taxlaw-2811	578	4	paid	pay	VERB
taxlaw-2811	578	5	is	be	AUX
taxlaw-2811	578	6	$	$	SYM
taxlaw-2811	578	7	46,762.50	46,762.50	NUM
taxlaw-2811	578	8	and	and	CCONJ
taxlaw-2811	578	9	the	the	DET
taxlaw-2811	578	10	net	net	ADJ
taxlaw-2811	578	11	employee	employee	NOUN
taxlaw-2811	578	12	benefit	benefit	NOUN
taxlaw-2811	578	13	is	be	AUX
taxlaw-2811	578	14	$	$	SYM
taxlaw-2811	578	15	275,737.50	275,737.50	NUM
taxlaw-2811	578	16	.	.	PUNCT
taxlaw-2811	579	1	the	the	DET
taxlaw-2811	579	2	absolute	absolute	ADJ
taxlaw-2811	579	3	quantum	quantum	NOUN
taxlaw-2811	579	4	of	of	ADP
taxlaw-2811	579	5	the	the	DET
taxlaw-2811	579	6	benefit	benefit	NOUN
taxlaw-2811	579	7	is	be	AUX
taxlaw-2811	579	8	the	the	DET
taxlaw-2811	579	9	same	same	ADJ
taxlaw-2811	579	10	as	as	ADP
taxlaw-2811	579	11	in	in	ADP
taxlaw-2811	579	12	example	example	NOUN
taxlaw-2811	579	13	3	3	NUM
taxlaw-2811	579	14	,	,	PUNCT
taxlaw-2811	579	15	not	not	PART
taxlaw-2811	579	16	taking	take	VERB
taxlaw-2811	579	17	into	into	ADP
taxlaw-2811	579	18	account	account	NOUN
taxlaw-2811	579	19	the	the	DET
taxlaw-2811	579	20	time	time	NOUN
taxlaw-2811	579	21	value	value	NOUN
taxlaw-2811	579	22	of	of	ADP
taxlaw-2811	579	23	money	money	NOUN
taxlaw-2811	579	24	.	.	PUNCT
taxlaw-2811	580	1	in	in	ADP
taxlaw-2811	580	2	this	this	DET
taxlaw-2811	580	3	example	example	NOUN
taxlaw-2811	580	4	,	,	PUNCT
taxlaw-2811	580	5	however	however	ADV
taxlaw-2811	580	6	,	,	PUNCT
taxlaw-2811	580	7	since	since	SCONJ
taxlaw-2811	580	8	the	the	DET
taxlaw-2811	580	9	tax	tax	NOUN
taxlaw-2811	580	10	on	on	ADP
taxlaw-2811	580	11	the	the	DET
taxlaw-2811	580	12	stock	stock	NOUN
taxlaw-2811	580	13	option	option	NOUN
taxlaw-2811	580	14	benefit	benefit	NOUN
taxlaw-2811	580	15	is	be	AUX
taxlaw-2811	580	16	deferred	defer	VERB
taxlaw-2811	580	17	until	until	ADP
taxlaw-2811	580	18	a	a	DET
taxlaw-2811	580	19	later	later	ADJ
taxlaw-2811	580	20	year	year	NOUN
taxlaw-2811	580	21	(	(	PUNCT
taxlaw-2811	580	22	since	since	SCONJ
taxlaw-2811	580	23	the	the	DET
taxlaw-2811	580	24	shares	share	NOUN
taxlaw-2811	580	25	are	be	AUX
taxlaw-2811	580	26	sold	sell	VERB
taxlaw-2811	580	27	in	in	ADP
taxlaw-2811	580	28	a	a	DET
taxlaw-2811	580	29	later	later	ADJ
taxlaw-2811	580	30	year	year	NOUN
taxlaw-2811	580	31	)	)	PUNCT
taxlaw-2811	580	32	,	,	PUNCT
taxlaw-2811	580	33	the	the	DET
taxlaw-2811	580	34	relative	relative	ADJ
taxlaw-2811	580	35	quantum	quantum	NOUN
taxlaw-2811	580	36	of	of	ADP
taxlaw-2811	580	37	the	the	DET
taxlaw-2811	580	38	benefit	benefit	NOUN
taxlaw-2811	580	39	is	be	AUX
taxlaw-2811	580	40	greater	great	ADJ
taxlaw-2811	580	41	than	than	ADP
taxlaw-2811	580	42	in	in	ADP
taxlaw-2811	580	43	example	example	NOUN
taxlaw-2811	581	1	3	3	X
taxlaw-2811	581	2	.	.	PUNCT
taxlaw-2811	582	1	if	if	SCONJ
taxlaw-2811	582	2	instead	instead	ADV
taxlaw-2811	582	3	,	,	PUNCT
taxlaw-2811	582	4	the	the	DET
taxlaw-2811	582	5	option	option	NOUN
taxlaw-2811	582	6	had	have	AUX
taxlaw-2811	582	7	been	be	AUX
taxlaw-2811	582	8	properly	properly	ADV
taxlaw-2811	582	9	dated	date	VERB
taxlaw-2811	582	10	as	as	ADP
taxlaw-2811	582	11	november	november	PROPN
taxlaw-2811	582	12	30	30	NUM
taxlaw-2811	582	13	and	and	CCONJ
taxlaw-2811	582	14	had	have	VERB
taxlaw-2811	582	15	an	an	DET
taxlaw-2811	582	16	associated	associated	ADJ
taxlaw-2811	582	17	strike	strike	NOUN
taxlaw-2811	582	18	price	price	NOUN
taxlaw-2811	582	19	of	of	ADP
taxlaw-2811	582	20	$	$	SYM
taxlaw-2811	582	21	18.40	18.40	NUM
taxlaw-2811	582	22	,	,	PUNCT
taxlaw-2811	582	23	then	then	ADV
taxlaw-2811	582	24	the	the	DET
taxlaw-2811	582	25	deferral	deferral	NOUN
taxlaw-2811	582	26	is	be	AUX
taxlaw-2811	582	27	calculated	calculate	VERB
taxlaw-2811	582	28	using	use	VERB
taxlaw-2811	582	29	the	the	DET
taxlaw-2811	582	30	fair	fair	ADJ
taxlaw-2811	582	31	market	market	NOUN
taxlaw-2811	582	32	value	value	NOUN
taxlaw-2811	582	33	at	at	ADP
taxlaw-2811	582	34	grant	grant	NOUN
taxlaw-2811	582	35	of	of	ADP
taxlaw-2811	582	36	$	$	SYM
taxlaw-2811	582	37	18.40	18.40	NUM
taxlaw-2811	582	38	rather	rather	ADV
taxlaw-2811	582	39	than	than	ADP
taxlaw-2811	582	40	$	$	SYM
taxlaw-2811	582	41	14.25	14.25	NUM
taxlaw-2811	582	42	.	.	PUNCT
taxlaw-2811	583	1	consequently	consequently	ADV
taxlaw-2811	583	2	,	,	PUNCT
taxlaw-2811	583	3	the	the	DET
taxlaw-2811	583	4	maximum	maximum	ADJ
taxlaw-2811	583	5	number	number	NOUN
taxlaw-2811	583	6	of	of	ADP
taxlaw-2811	583	7	stock	stock	NOUN
taxlaw-2811	583	8	options	option	NOUN
taxlaw-2811	583	9	vesting	vest	VERB
taxlaw-2811	583	10	in	in	ADP
taxlaw-2811	583	11	any	any	DET
taxlaw-2811	583	12	one	one	NUM
taxlaw-2811	583	13	year	year	NOUN
taxlaw-2811	583	14	that	that	PRON
taxlaw-2811	583	15	can	can	AUX
taxlaw-2811	583	16	benefit	benefit	VERB
taxlaw-2811	583	17	from	from	ADP
taxlaw-2811	583	18	the	the	DET
taxlaw-2811	583	19	deferral	deferral	NOUN
taxlaw-2811	583	20	is	be	AUX
taxlaw-2811	583	21	5,434	5,434	NUM
taxlaw-2811	583	22	,	,	PUNCT
taxlaw-2811	583	23	which	which	PRON
taxlaw-2811	583	24	is	be	AUX
taxlaw-2811	583	25	calculated	calculate	VERB
taxlaw-2811	583	26	by	by	ADP
taxlaw-2811	583	27	dividing	divide	VERB
taxlaw-2811	583	28	the	the	DET
taxlaw-2811	583	29	$	$	SYM
taxlaw-2811	583	30	100,000	100,000	NUM
taxlaw-2811	583	31	limit	limit	NOUN
taxlaw-2811	583	32	by	by	ADP
taxlaw-2811	583	33	$	$	SYM
taxlaw-2811	583	34	18.40	18.40	NUM
taxlaw-2811	583	35	.	.	PUNCT
taxlaw-2811	584	1	since	since	SCONJ
taxlaw-2811	584	2	this	this	DET
taxlaw-2811	584	3	number	number	NOUN
taxlaw-2811	584	4	is	be	AUX
taxlaw-2811	584	5	less	less	ADJ
taxlaw-2811	584	6	than	than	ADP
taxlaw-2811	584	7	the	the	DET
taxlaw-2811	584	8	6,000	6,000	NUM
taxlaw-2811	584	9	options	option	NOUN
taxlaw-2811	584	10	that	that	PRON
taxlaw-2811	584	11	vest	vest	VERB
taxlaw-2811	584	12	each	each	DET
taxlaw-2811	584	13	year	year	NOUN
taxlaw-2811	584	14	under	under	ADP
taxlaw-2811	584	15	this	this	DET
taxlaw-2811	584	16	plan	plan	NOUN
taxlaw-2811	584	17	,	,	PUNCT
taxlaw-2811	584	18	not	not	PART
taxlaw-2811	584	19	all	all	PRON
taxlaw-2811	584	20	of	of	ADP
taxlaw-2811	584	21	the	the	DET
taxlaw-2811	584	22	stock	stock	NOUN
taxlaw-2811	584	23	option	option	NOUN
taxlaw-2811	584	24	benefit	benefit	NOUN
taxlaw-2811	584	25	arising	arise	VERB
taxlaw-2811	584	26	in	in	ADP
taxlaw-2811	584	27	the	the	DET
taxlaw-2811	584	28	year	year	NOUN
taxlaw-2811	584	29	of	of	ADP
taxlaw-2811	584	30	exercise	exercise	NOUN
taxlaw-2811	584	31	can	can	AUX
taxlaw-2811	584	32	be	be	AUX
taxlaw-2811	584	33	deferred	defer	VERB
taxlaw-2811	584	34	until	until	ADP
taxlaw-2811	584	35	the	the	DET
taxlaw-2811	584	36	year	year	NOUN
taxlaw-2811	584	37	of	of	ADP
taxlaw-2811	584	38	sale	sale	NOUN
taxlaw-2811	584	39	.	.	PUNCT
taxlaw-2811	585	1	the	the	DET
taxlaw-2811	585	2	maximum	maximum	ADJ
taxlaw-2811	585	3	benefit	benefit	NOUN
taxlaw-2811	585	4	that	that	PRON
taxlaw-2811	585	5	the	the	DET
taxlaw-2811	585	6	individual	individual	NOUN
taxlaw-2811	585	7	can	can	AUX
taxlaw-2811	585	8	defer	defer	VERB
taxlaw-2811	585	9	is	be	AUX
taxlaw-2811	585	10	$	$	SYM
taxlaw-2811	585	11	118,732.90	118,732.90	NUM
taxlaw-2811	585	12	[	[	PUNCT
taxlaw-2811	585	13	5	5	NUM
taxlaw-2811	585	14	×	×	NOUN
taxlaw-2811	585	15	5,434	5,434	NUM
taxlaw-2811	585	16	×	×	NOUN
taxlaw-2811	585	17	(	(	PUNCT
taxlaw-2811	585	18	$	$	SYM
taxlaw-2811	585	19	22.77	22.77	NUM
taxlaw-2811	585	20	–	–	PUNCT
taxlaw-2811	585	21	$	$	SYM
taxlaw-2811	585	22	18.40	18.40	NUM
taxlaw-2811	585	23	)	)	PUNCT
taxlaw-2811	585	24	]	]	PUNCT
taxlaw-2811	585	25	.	.	PUNCT
taxlaw-2811	586	1	the	the	DET
taxlaw-2811	586	2	individual	individual	NOUN
taxlaw-2811	586	3	defers	defer	VERB
taxlaw-2811	586	4	this	this	DET
taxlaw-2811	586	5	amount	amount	NOUN
taxlaw-2811	586	6	to	to	ADP
taxlaw-2811	586	7	the	the	DET
taxlaw-2811	586	8	year	year	NOUN
taxlaw-2811	586	9	in	in	ADP
taxlaw-2811	586	10	which	which	PRON
taxlaw-2811	586	11	the	the	DET
taxlaw-2811	586	12	shares	share	NOUN
taxlaw-2811	586	13	are	be	AUX
taxlaw-2811	586	14	sold	sell	VERB
taxlaw-2811	586	15	,	,	PUNCT
taxlaw-2811	586	16	but	but	CCONJ
taxlaw-2811	586	17	must	must	AUX
taxlaw-2811	586	18	include	include	VERB
taxlaw-2811	586	19	the	the	DET
taxlaw-2811	586	20	remaining	remain	VERB
taxlaw-2811	586	21	employee	employee	NOUN
taxlaw-2811	586	22	benefit	benefit	NOUN
taxlaw-2811	586	23	(	(	PUNCT
taxlaw-2811	586	24	$	$	SYM
taxlaw-2811	586	25	12,367.10	12,367.10	NUM
taxlaw-2811	586	26	,	,	PUNCT
taxlaw-2811	586	27	representing	represent	VERB
taxlaw-2811	586	28	the	the	DET
taxlaw-2811	586	29	difference	difference	NOUN
taxlaw-2811	586	30	between	between	ADP
taxlaw-2811	586	31	the	the	DET
taxlaw-2811	586	32	total	total	ADJ
taxlaw-2811	586	33	employee	employee	NOUN
taxlaw-2811	586	34	benefit	benefit	NOUN
taxlaw-2811	586	35	of	of	ADP
taxlaw-2811	586	36	$	$	SYM
taxlaw-2811	586	37	131,100	131,100	NUM
taxlaw-2811	586	38	and	and	CCONJ
taxlaw-2811	586	39	the	the	DET
taxlaw-2811	586	40	maximum	maximum	ADJ
taxlaw-2811	586	41	deferral	deferral	NOUN
taxlaw-2811	586	42	of	of	ADP
taxlaw-2811	586	43	$	$	SYM
taxlaw-2811	586	44	118,732.90	118,732.90	NUM
taxlaw-2811	586	45	)	)	PUNCT
taxlaw-2811	586	46	in	in	ADP
taxlaw-2811	586	47	the	the	DET
taxlaw-2811	586	48	year	year	NOUN
taxlaw-2811	586	49	of	of	ADP
taxlaw-2811	586	50	exercise	exercise	NOUN
taxlaw-2811	586	51	.	.	PUNCT
taxlaw-2811	587	1	in	in	ADP
taxlaw-2811	587	2	the	the	DET
taxlaw-2811	587	3	year	year	NOUN
taxlaw-2811	587	4	of	of	ADP
taxlaw-2811	587	5	exercise	exercise	NOUN
taxlaw-2811	587	6	,	,	PUNCT
taxlaw-2811	587	7	the	the	DET
taxlaw-2811	587	8	individual	individual	NOUN
taxlaw-2811	587	9	can	can	AUX
taxlaw-2811	587	10	claim	claim	VERB
taxlaw-2811	587	11	the	the	DET
taxlaw-2811	587	12	fifty	fifty	NUM
taxlaw-2811	587	13	-	-	PUNCT
taxlaw-2811	587	14	percent	percent	NOUN
taxlaw-2811	587	15	deduction	deduction	NOUN
taxlaw-2811	587	16	under	under	ADP
taxlaw-2811	587	17	paragraph	paragraph	NOUN
taxlaw-2811	587	18	110(1)(d	110(1)(d	NUM
taxlaw-2811	587	19	)	)	PUNCT
taxlaw-2811	587	20	of	of	ADP
taxlaw-2811	587	21	the	the	DET
taxlaw-2811	587	22	i.t.a	i.t.a	NOUN
taxlaw-2811	587	23	.	.	PROPN
taxlaw-2811	587	24	,	,	PUNCT
taxlaw-2811	587	25	76	76	NUM
taxlaw-2811	587	26	reducing	reduce	VERB
taxlaw-2811	587	27	the	the	DET
taxlaw-2811	587	28	amount	amount	NOUN
taxlaw-2811	587	29	added	add	VERB
taxlaw-2811	587	30	to	to	ADP
taxlaw-2811	587	31	taxable	taxable	ADJ
taxlaw-2811	587	32	income	income	NOUN
taxlaw-2811	587	33	to	to	ADP
taxlaw-2811	587	34	$	$	SYM
taxlaw-2811	587	35	6,183.55	6,183.55	NUM
taxlaw-2811	587	36	with	with	ADP
taxlaw-2811	587	37	associated	associated	ADJ
taxlaw-2811	587	38	tax	tax	NOUN
taxlaw-2811	587	39	liability	liability	NOUN
taxlaw-2811	587	40	of	of	ADP
taxlaw-2811	587	41	$	$	SYM
taxlaw-2811	587	42	1,793.23	1,793.23	NUM
taxlaw-2811	587	43	.	.	PUNCT
taxlaw-2811	588	1	since	since	SCONJ
taxlaw-2811	588	2	the	the	DET
taxlaw-2811	588	3	stock	stock	NOUN
taxlaw-2811	588	4	has	have	AUX
taxlaw-2811	588	5	not	not	PART
taxlaw-2811	588	6	been	be	AUX
taxlaw-2811	588	7	sold	sell	VERB
taxlaw-2811	588	8	at	at	ADP
taxlaw-2811	588	9	this	this	DET
taxlaw-2811	588	10	time	time	NOUN
taxlaw-2811	588	11	,	,	PUNCT
taxlaw-2811	588	12	the	the	DET
taxlaw-2811	588	13	executive	executive	NOUN
taxlaw-2811	588	14	must	must	AUX
taxlaw-2811	588	15	pay	pay	VERB
taxlaw-2811	588	16	this	this	DET
taxlaw-2811	588	17	tax	tax	NOUN
taxlaw-2811	588	18	liability	liability	NOUN
taxlaw-2811	588	19	from	from	ADP
taxlaw-2811	588	20	other	other	ADJ
taxlaw-2811	588	21	income	income	NOUN
taxlaw-2811	588	22	;	;	PUNCT
taxlaw-2811	588	23	the	the	DET
taxlaw-2811	588	24	amount	amount	NOUN
taxlaw-2811	588	25	is	be	AUX
taxlaw-2811	588	26	small	small	ADJ
taxlaw-2811	588	27	enough	enough	ADV
taxlaw-2811	588	28	that	that	SCONJ
taxlaw-2811	588	29	this	this	PRON
taxlaw-2811	588	30	should	should	AUX
taxlaw-2811	588	31	not	not	PART
taxlaw-2811	588	32	be	be	AUX
taxlaw-2811	588	33	onerous	onerous	ADJ
taxlaw-2811	588	34	.	.	PUNCT
taxlaw-2811	589	1	upon	upon	SCONJ
taxlaw-2811	589	2	the	the	DET
taxlaw-2811	589	3	sale	sale	NOUN
taxlaw-2811	589	4	of	of	ADP
taxlaw-2811	589	5	the	the	DET
taxlaw-2811	589	6	stock	stock	NOUN
taxlaw-2811	589	7	,	,	PUNCT
taxlaw-2811	589	8	the	the	DET
taxlaw-2811	589	9	individual	individual	NOUN
taxlaw-2811	589	10	includes	include	VERB
taxlaw-2811	589	11	the	the	DET
taxlaw-2811	589	12	deferred	defer	VERB
taxlaw-2811	589	13	stock	stock	NOUN
taxlaw-2811	589	14	option	option	NOUN
taxlaw-2811	589	15	benefit	benefit	NOUN
taxlaw-2811	589	16	in	in	ADP
taxlaw-2811	589	17	income	income	NOUN
taxlaw-2811	589	18	,	,	PUNCT
taxlaw-2811	589	19	claims	claim	VERB
taxlaw-2811	589	20	the	the	DET
taxlaw-2811	589	21	50	50	NUM
taxlaw-2811	589	22	%	%	NOUN
taxlaw-2811	589	23	deduction	deduction	NOUN
taxlaw-2811	589	24	under	under	ADP
taxlaw-2811	589	25	paragraph	paragraph	NOUN
taxlaw-2811	589	26	110(1)(d	110(1)(d	NUM
taxlaw-2811	589	27	)	)	PUNCT
taxlaw-2811	589	28	of	of	ADP
taxlaw-2811	589	29	the	the	DET
taxlaw-2811	589	30	i.t.a	i.t.a	NOUN
taxlaw-2811	589	31	.	.	PROPN
taxlaw-2811	589	32	,	,	PUNCT
taxlaw-2811	589	33	77	77	NUM
taxlaw-2811	589	34	and	and	CCONJ
taxlaw-2811	589	35	pays	pay	VERB
taxlaw-2811	589	36	the	the	DET
taxlaw-2811	589	37	tax	tax	NOUN
taxlaw-2811	589	38	owing	owe	VERB
taxlaw-2811	589	39	on	on	ADP
taxlaw-2811	589	40	the	the	DET
taxlaw-2811	589	41	stock	stock	NOUN
taxlaw-2811	589	42	option	option	NOUN
taxlaw-2811	589	43	benefit	benefit	NOUN
taxlaw-2811	589	44	in	in	ADP
taxlaw-2811	589	45	the	the	DET
taxlaw-2811	589	46	amount	amount	NOUN
taxlaw-2811	589	47	of	of	ADP
taxlaw-2811	589	48	$	$	SYM
taxlaw-2811	589	49	17,216.27	17,216.27	NUM
taxlaw-2811	589	50	and	and	CCONJ
taxlaw-2811	589	51	the	the	DET
taxlaw-2811	589	52	taxable	taxable	ADJ
taxlaw-2811	589	53	capital	capital	NOUN
taxlaw-2811	589	54	gain	gain	NOUN
taxlaw-2811	589	55	of	of	ADP
taxlaw-2811	589	56	$	$	SYM
taxlaw-2811	589	57	9,700.50	9,700.50	NUM
taxlaw-2811	589	58	.	.	PUNCT
taxlaw-2811	590	1	the	the	DET
taxlaw-2811	590	2	absolute	absolute	ADJ
taxlaw-2811	590	3	quantum	quantum	NOUN
taxlaw-2811	590	4	of	of	ADP
taxlaw-2811	590	5	the	the	DET
taxlaw-2811	590	6	economic	economic	ADJ
taxlaw-2811	590	7	benefit	benefit	NOUN
taxlaw-2811	590	8	to	to	ADP
taxlaw-2811	590	9	the	the	DET
taxlaw-2811	590	10	employee	employee	NOUN
taxlaw-2811	590	11	in	in	ADP
taxlaw-2811	590	12	this	this	DET
taxlaw-2811	590	13	scenario	scenario	NOUN
taxlaw-2811	590	14	is	be	AUX
taxlaw-2811	590	15	the	the	DET
taxlaw-2811	590	16	same	same	ADJ
taxlaw-2811	590	17	as	as	ADP
taxlaw-2811	590	18	in	in	ADP
taxlaw-2811	590	19	example	example	NOUN
taxlaw-2811	590	20	3	3	NUM
taxlaw-2811	590	21	,	,	PUNCT
taxlaw-2811	590	22	but	but	CCONJ
taxlaw-2811	590	23	part	part	NOUN
taxlaw-2811	590	24	of	of	ADP
taxlaw-2811	590	25	it	it	PRON
taxlaw-2811	590	26	must	must	AUX
taxlaw-2811	590	27	be	be	AUX
taxlaw-2811	590	28	paid	pay	VERB
taxlaw-2811	590	29	at	at	ADP
taxlaw-2811	590	30	exercise	exercise	NOUN
taxlaw-2811	590	31	rather	rather	ADV
taxlaw-2811	590	32	than	than	ADP
taxlaw-2811	590	33	being	be	AUX
taxlaw-2811	590	34	deferred	defer	VERB
taxlaw-2811	590	35	to	to	ADP
taxlaw-2811	590	36	the	the	DET
taxlaw-2811	590	37	year	year	NOUN
taxlaw-2811	590	38	in	in	ADP
taxlaw-2811	590	39	which	which	PRON
taxlaw-2811	590	40	the	the	DET
taxlaw-2811	590	41	shares	share	NOUN
taxlaw-2811	590	42	are	be	AUX
taxlaw-2811	590	43	sold	sell	VERB
taxlaw-2811	590	44	(	(	PUNCT
taxlaw-2811	590	45	so	so	SCONJ
taxlaw-2811	590	46	that	that	SCONJ
taxlaw-2811	590	47	,	,	PUNCT
taxlaw-2811	590	48	as	as	ADP
taxlaw-2811	590	49	in	in	ADP
taxlaw-2811	590	50	the	the	DET
taxlaw-2811	590	51	case	case	NOUN
taxlaw-2811	590	52	of	of	ADP
taxlaw-2811	590	53	the	the	DET
taxlaw-2811	590	54	backdated	backdated	ADJ
taxlaw-2811	590	55	at	at	ADP
taxlaw-2811	590	56	-	-	PUNCT
taxlaw-2811	590	57	the	the	DET
taxlaw-2811	590	58	-	-	PUNCT
taxlaw-2811	590	59	money	money	NOUN
taxlaw-2811	590	60	options	option	NOUN
taxlaw-2811	590	61	,	,	PUNCT
taxlaw-2811	590	62	the	the	DET
taxlaw-2811	590	63	relative	relative	ADJ
taxlaw-2811	590	64	quantum	quantum	NOUN
taxlaw-2811	590	65	of	of	ADP
taxlaw-2811	590	66	the	the	DET
taxlaw-2811	590	67	benefit	benefit	NOUN
taxlaw-2811	590	68	is	be	AUX
taxlaw-2811	590	69	greater	great	ADJ
taxlaw-2811	590	70	than	than	ADP
taxlaw-2811	590	71	in	in	ADP
taxlaw-2811	590	72	example	example	NOUN
taxlaw-2811	590	73	3	3	NUM
taxlaw-2811	590	74	)	)	PUNCT
taxlaw-2811	590	75	.	.	PUNCT
taxlaw-2811	591	1	under	under	ADP
taxlaw-2811	591	2	the	the	DET
taxlaw-2811	591	3	reduced	reduce	VERB
taxlaw-2811	591	4	share	share	NOUN
taxlaw-2811	591	5	option	option	NOUN
taxlaw-2811	591	6	,	,	PUNCT
taxlaw-2811	591	7	the	the	DET
taxlaw-2811	591	8	outcome	outcome	NOUN
taxlaw-2811	591	9	is	be	AUX
taxlaw-2811	591	10	similar	similar	ADJ
taxlaw-2811	591	11	to	to	ADP
taxlaw-2811	591	12	the	the	DET
taxlaw-2811	591	13	first	first	ADJ
taxlaw-2811	591	14	scenario	scenario	NOUN
taxlaw-2811	591	15	in	in	ADP
taxlaw-2811	591	16	this	this	DET
taxlaw-2811	591	17	example	example	NOUN
taxlaw-2811	591	18	,	,	PUNCT
taxlaw-2811	591	19	with	with	ADP
taxlaw-2811	591	20	the	the	DET
taxlaw-2811	591	21	individual	individual	NOUN
taxlaw-2811	591	22	deferring	defer	VERB
taxlaw-2811	591	23	the	the	DET
taxlaw-2811	591	24	full	full	ADJ
taxlaw-2811	591	25	stock	stock	NOUN
taxlaw-2811	591	26	option	option	NOUN
taxlaw-2811	591	27	benefit	benefit	NOUN
taxlaw-2811	591	28	until	until	ADP
taxlaw-2811	591	29	the	the	DET
taxlaw-2811	591	30	year	year	NOUN
taxlaw-2811	591	31	of	of	ADP
taxlaw-2811	591	32	sale	sale	NOUN
taxlaw-2811	591	33	.	.	PUNCT
taxlaw-2811	592	1	78	78	NUM
taxlaw-2811	592	2	in	in	ADP
taxlaw-2811	592	3	the	the	DET
taxlaw-2811	592	4	case	case	NOUN
taxlaw-2811	592	5	of	of	ADP
taxlaw-2811	592	6	the	the	DET
taxlaw-2811	592	7	in	in	ADP
taxlaw-2811	592	8	-	-	PUNCT
taxlaw-2811	592	9	the	the	DET
taxlaw-2811	592	10	-	-	PUNCT
taxlaw-2811	592	11	money	money	NOUN
taxlaw-2811	592	12	option	option	NOUN
taxlaw-2811	592	13	award	award	NOUN
taxlaw-2811	592	14	,	,	PUNCT
taxlaw-2811	592	15	the	the	DET
taxlaw-2811	592	16	individual	individual	NOUN
taxlaw-2811	592	17	can	can	AUX
taxlaw-2811	592	18	not	not	PART
taxlaw-2811	592	19	defer	defer	VERB
taxlaw-2811	592	20	the	the	DET
taxlaw-2811	592	21	income	income	NOUN
taxlaw-2811	592	22	inclusion	inclusion	NOUN
taxlaw-2811	592	23	beyond	beyond	ADP
taxlaw-2811	592	24	the	the	DET
taxlaw-2811	592	25	time	time	NOUN
taxlaw-2811	592	26	the	the	DET
taxlaw-2811	592	27	options	option	NOUN
taxlaw-2811	592	28	are	be	AUX
taxlaw-2811	592	29	exercised	exercise	VERB
taxlaw-2811	592	30	.	.	PUNCT
taxlaw-2811	593	1	at	at	ADP
taxlaw-2811	593	2	exercise	exercise	NOUN
taxlaw-2811	593	3	,	,	PUNCT
taxlaw-2811	593	4	the	the	DET
taxlaw-2811	593	5	individual	individual	NOUN
taxlaw-2811	593	6	must	must	AUX
taxlaw-2811	593	7	report	report	VERB
taxlaw-2811	593	8	the	the	DET
taxlaw-2811	593	9	full	full	ADJ
taxlaw-2811	593	10	income	income	NOUN
taxlaw-2811	593	11	benefit	benefit	NOUN
taxlaw-2811	593	12	of	of	ADP
taxlaw-2811	593	13	$	$	SYM
taxlaw-2811	593	14	255,600	255,600	NUM
taxlaw-2811	593	15	and	and	CCONJ
taxlaw-2811	593	16	pay	pay	VERB
taxlaw-2811	593	17	tax	tax	NOUN
taxlaw-2811	593	18	amounting	amount	VERB
taxlaw-2811	593	19	to	to	ADP
taxlaw-2811	593	20	$	$	SYM
taxlaw-2811	593	21	74,124	74,124	NUM
taxlaw-2811	593	22	.	.	PUNCT
taxlaw-2811	594	1	since	since	SCONJ
taxlaw-2811	594	2	the	the	DET
taxlaw-2811	594	3	stock	stock	NOUN
taxlaw-2811	594	4	has	have	AUX
taxlaw-2811	594	5	not	not	PART
taxlaw-2811	594	6	been	be	AUX
taxlaw-2811	594	7	sold	sell	VERB
taxlaw-2811	594	8	at	at	ADP
taxlaw-2811	594	9	this	this	DET
taxlaw-2811	594	10	time	time	NOUN
taxlaw-2811	594	11	,	,	PUNCT
taxlaw-2811	594	12	the	the	DET
taxlaw-2811	594	13	executive	executive	NOUN
taxlaw-2811	594	14	must	must	AUX
taxlaw-2811	594	15	pay	pay	VERB
taxlaw-2811	594	16	this	this	DET
taxlaw-2811	594	17	much	much	ADV
taxlaw-2811	594	18	larger	large	ADJ
taxlaw-2811	594	19	tax	tax	NOUN
taxlaw-2811	594	20	liability	liability	NOUN
taxlaw-2811	594	21	from	from	ADP
taxlaw-2811	594	22	other	other	ADJ
taxlaw-2811	594	23	income	income	NOUN
taxlaw-2811	594	24	sources	source	NOUN
taxlaw-2811	594	25	.	.	PUNCT
taxlaw-2811	595	1	but	but	CCONJ
taxlaw-2811	595	2	when	when	SCONJ
taxlaw-2811	595	3	the	the	DET
taxlaw-2811	595	4	shares	share	NOUN
taxlaw-2811	595	5	are	be	AUX
taxlaw-2811	595	6	ultimately	ultimately	ADV
taxlaw-2811	595	7	sold	sell	VERB
taxlaw-2811	595	8	,	,	PUNCT
taxlaw-2811	595	9	the	the	DET
taxlaw-2811	595	10	individual	individual	NOUN
taxlaw-2811	595	11	pays	pay	VERB
taxlaw-2811	595	12	only	only	ADV
taxlaw-2811	595	13	the	the	DET
taxlaw-2811	595	14	tax	tax	NOUN
taxlaw-2811	595	15	owing	owe	VERB
taxlaw-2811	595	16	on	on	ADP
taxlaw-2811	595	17	the	the	DET
taxlaw-2811	595	18	capital	capital	NOUN
taxlaw-2811	595	19	gain	gain	NOUN
taxlaw-2811	595	20	.	.	PUNCT
taxlaw-2811	596	1	75	75	NUM
taxlaw-2811	596	2	see	see	VERB
taxlaw-2811	596	3	i.t.a	i.t.a	NOUN
taxlaw-2811	596	4	.	.	PROPN
taxlaw-2811	596	5	,	,	PUNCT
taxlaw-2811	596	6	s.	s.	PROPN
taxlaw-2811	596	7	110(1)(d	110(1)(d	NUM
taxlaw-2811	596	8	)	)	PUNCT
taxlaw-2811	596	9	.	.	PUNCT
taxlaw-2811	597	1	76	76	NUM
taxlaw-2811	597	2	see	see	VERB
taxlaw-2811	597	3	i	i	PRON
taxlaw-2811	597	4	d.	d.	PROPN
taxlaw-2811	597	5	77	77	NUM
taxlaw-2811	597	6	see	see	VERB
taxlaw-2811	597	7	i	i	PRON
taxlaw-2811	597	8	d.	d.	PROPN
taxlaw-2811	597	9	78	78	NUM
taxlaw-2811	597	10	see	see	VERB
taxlaw-2811	597	11	i.t.a	i.t.a	PROPN
taxlaw-2811	597	12	.	.	PROPN
taxlaw-2811	597	13	,	,	PUNCT
taxlaw-2811	597	14	s.	s.	PROPN
taxlaw-2811	597	15	7(1.1	7(1.1	NUM
taxlaw-2811	597	16	)	)	PUNCT
taxlaw-2811	597	17	.	.	PUNCT
taxlaw-2811	598	1	166	166	NUM
taxlaw-2811	598	2	columbia	columbia	PROPN
taxlaw-2811	598	3	journal	journal	PROPN
taxlaw-2811	598	4	of	of	ADP
taxlaw-2811	598	5	tax	tax	NOUN
taxlaw-2811	598	6	law	law	NOUN
taxlaw-2811	598	7	[	[	X
taxlaw-2811	598	8	vol.3:144	vol.3:144	PROPN
taxlaw-2811	598	9	table	table	NOUN
taxlaw-2811	598	10	3	3	NUM
taxlaw-2811	598	11	:	:	PUNCT
taxlaw-2811	598	12	summary	summary	NOUN
taxlaw-2811	598	13	of	of	ADP
taxlaw-2811	598	14	tax	tax	NOUN
taxlaw-2811	598	15	implications	implication	NOUN
taxlaw-2811	598	16	from	from	ADP
taxlaw-2811	598	17	example	example	NOUN
taxlaw-2811	598	18	4	4	NUM
taxlaw-2811	598	19	:	:	PUNCT
taxlaw-2811	598	20	sale	sale	NOUN
taxlaw-2811	598	21	more	more	ADJ
taxlaw-2811	598	22	than	than	ADP
taxlaw-2811	598	23	one	one	NUM
taxlaw-2811	598	24	year	year	NOUN
taxlaw-2811	598	25	after	after	ADP
taxlaw-2811	598	26	exercise	exercise	NOUN
taxlaw-2811	598	27	canada	canada	PROPN
taxlaw-2811	598	28	us	we	PRON
taxlaw-2811	598	29	at	at	ADP
taxlaw-2811	598	30	-	-	PUNCT
taxlaw-2811	598	31	the	the	DET
taxlaw-2811	598	32	-	-	PUNCT
taxlaw-2811	598	33	money	money	NOUN
taxlaw-2811	598	34	backdated	backdate	VERB
taxlaw-2811	598	35	at	at	ADP
taxlaw-2811	598	36	-	-	PUNCT
taxlaw-2811	598	37	the	the	DET
taxlaw-2811	598	38	-	-	PUNCT
taxlaw-2811	598	39	money	money	NOUN
taxlaw-2811	598	40	reduced	reduce	VERB
taxlaw-2811	598	41	share	share	NOUN
taxlaw-2811	598	42	in	in	ADP
taxlaw-2811	598	43	-	-	PUNCT
taxlaw-2811	598	44	the	the	DET
taxlaw-2811	598	45	-	-	PUNCT
taxlaw-2811	598	46	money	money	NOUN
taxlaw-2811	598	47	at	at	ADP
taxlaw-2811	598	48	-	-	PUNCT
taxlaw-2811	598	49	the	the	DET
taxlaw-2811	598	50	-	-	PUNCT
taxlaw-2811	598	51	money	money	NOUN
taxlaw-2811	598	52	backdated	backdate	VERB
taxlaw-2811	598	53	at	at	ADP
taxlaw-2811	598	54	-	-	PUNCT
taxlaw-2811	598	55	the	the	DET
taxlaw-2811	598	56	-	-	PUNCT
taxlaw-2811	598	57	money	money	NOUN
taxlaw-2811	598	58	reduced	reduce	VERB
taxlaw-2811	598	59	share	share	NOUN
taxlaw-2811	598	60	in	in	ADP
taxlaw-2811	598	61	-	-	PUNCT
taxlaw-2811	598	62	the	the	DET
taxlaw-2811	598	63	-	-	PUNCT
taxlaw-2811	598	64	money	money	NOUN
taxlaw-2811	598	65	at	at	ADP
taxlaw-2811	598	66	exercise	exercise	NOUN
taxlaw-2811	598	67	at	at	ADP
taxlaw-2811	598	68	exercise	exercise	NOUN
taxlaw-2811	598	69	#	#	NOUN
taxlaw-2811	598	70	of	of	ADP
taxlaw-2811	598	71	options	option	NOUN
taxlaw-2811	598	72	30,000	30,000	NUM
taxlaw-2811	598	73	30,000	30,000	NUM
taxlaw-2811	598	74	23,234	23,234	NUM
taxlaw-2811	598	75	30,000	30,000	NUM
taxlaw-2811	598	76	30,000	30,000	NUM
taxlaw-2811	598	77	30,000	30,000	NUM
taxlaw-2811	598	78	23,234	23,234	NUM
taxlaw-2811	598	79	30,000	30,000	NUM
taxlaw-2811	598	80	exercise	exercise	NOUN
taxlaw-2811	598	81	price	price	NOUN
taxlaw-2811	598	82	$	$	SYM
taxlaw-2811	598	83	14.25	14.25	NUM
taxlaw-2811	598	84	$	$	SYM
taxlaw-2811	598	85	18.4	18.4	NUM
taxlaw-2811	598	86	$	$	SYM
taxlaw-2811	598	87	18.4	18.4	NUM
taxlaw-2811	598	88	$	$	SYM
taxlaw-2811	598	89	14.25	14.25	NUM
taxlaw-2811	598	90	$	$	SYM
taxlaw-2811	598	91	14.25	14.25	NUM
taxlaw-2811	598	92	$	$	SYM
taxlaw-2811	598	93	18.4	18.4	NUM
taxlaw-2811	598	94	$	$	SYM
taxlaw-2811	598	95	18.4	18.4	NUM
taxlaw-2811	598	96	$	$	SYM
taxlaw-2811	598	97	14.25	14.25	NUM
taxlaw-2811	598	98	fmv	fmv	NOUN
taxlaw-2811	598	99	at	at	ADP
taxlaw-2811	598	100	exercise	exercise	NOUN
taxlaw-2811	598	101	$	$	SYM
taxlaw-2811	598	102	22.77	22.77	NUM
taxlaw-2811	598	103	$	$	SYM
taxlaw-2811	598	104	22.77	22.77	NUM
taxlaw-2811	598	105	$	$	SYM
taxlaw-2811	598	106	22.77	22.77	NUM
taxlaw-2811	598	107	$	$	SYM
taxlaw-2811	598	108	22.77	22.77	NUM
taxlaw-2811	598	109	$	$	SYM
taxlaw-2811	598	110	22.77	22.77	NUM
taxlaw-2811	598	111	$	$	SYM
taxlaw-2811	598	112	22.77	22.77	NUM
taxlaw-2811	598	113	$	$	SYM
taxlaw-2811	598	114	22.77	22.77	NUM
taxlaw-2811	598	115	$	$	SYM
taxlaw-2811	598	116	22.77	22.77	NUM
taxlaw-2811	598	117	total	total	ADJ
taxlaw-2811	598	118	income	income	NOUN
taxlaw-2811	598	119	benefit	benefit	VERB
taxlaw-2811	598	120	$	$	SYM
taxlaw-2811	598	121	255,600	255,600	NUM
taxlaw-2811	598	122	$	$	SYM
taxlaw-2811	598	123	131,100	131,100	NUM
taxlaw-2811	598	124	$	$	SYM
taxlaw-2811	598	125	101,533	101,533	NUM
taxlaw-2811	598	126	$	$	SYM
taxlaw-2811	598	127	255,600	255,600	NUM
taxlaw-2811	598	128	$	$	SYM
taxlaw-2811	598	129	255,600	255,600	NUM
taxlaw-2811	598	130	$	$	SYM
taxlaw-2811	598	131	131,100	131,100	NUM
taxlaw-2811	598	132	$	$	SYM
taxlaw-2811	598	133	101,533	101,533	NUM
taxlaw-2811	598	134	$	$	SYM
taxlaw-2811	598	135	255,600	255,600	NUM
taxlaw-2811	598	136	income	income	NOUN
taxlaw-2811	598	137	benefit	benefit	NOUN
taxlaw-2811	598	138	deferral	deferral	ADJ
taxlaw-2811	598	139	$	$	SYM
taxlaw-2811	598	140	255,600	255,600	NUM
taxlaw-2811	598	141	$	$	SYM
taxlaw-2811	598	142	118,733	118,733	NUM
taxlaw-2811	598	143	$	$	SYM
taxlaw-2811	598	144	101,533	101,533	NUM
taxlaw-2811	598	145	n	n	CCONJ
taxlaw-2811	598	146	/	/	SYM
taxlaw-2811	598	147	a	a	DET
taxlaw-2811	598	148	$	$	SYM
taxlaw-2811	598	149	255,600	255,600	NUM
taxlaw-2811	598	150	$	$	SYM
taxlaw-2811	598	151	118,733	118,733	NUM
taxlaw-2811	598	152	$	$	SYM
taxlaw-2811	598	153	101,533	101,533	NUM
taxlaw-2811	598	154	n	n	NOUN
taxlaw-2811	598	155	/	/	SYM
taxlaw-2811	598	156	a	a	DET
taxlaw-2811	598	157	net	net	ADJ
taxlaw-2811	598	158	income	income	NOUN
taxlaw-2811	598	159	benefit	benefit	NOUN
taxlaw-2811	598	160	at	at	ADP
taxlaw-2811	598	161	exercise/	exercise/	NUM
taxlaw-2811	598	162	vesting	vest	VERB
taxlaw-2811	598	163	$	$	SYM
taxlaw-2811	598	164	$	$	SYM
taxlaw-2811	598	165	12,367	12,367	NUM
taxlaw-2811	598	166	$	$	SYM
taxlaw-2811	598	167	$	$	SYM
taxlaw-2811	598	168	255,600	255,600	NUM
taxlaw-2811	598	169	$	$	SYM
taxlaw-2811	598	170	$	$	SYM
taxlaw-2811	598	171	12,367	12,367	NUM
taxlaw-2811	598	172	$	$	SYM
taxlaw-2811	598	173	$	$	SYM
taxlaw-2811	598	174	255,600	255,600	NUM
taxlaw-2811	598	175	deduction	deduction	NOUN
taxlaw-2811	598	176	n	n	CCONJ
taxlaw-2811	598	177	/	/	SYM
taxlaw-2811	598	178	a	a	DET
taxlaw-2811	598	179	$	$	SYM
taxlaw-2811	598	180	6,184	6,184	NUM
taxlaw-2811	598	181	n	n	NOUN
taxlaw-2811	598	182	/	/	SYM
taxlaw-2811	598	183	a	a	DET
taxlaw-2811	598	184	n	n	NOUN
taxlaw-2811	598	185	/	/	SYM
taxlaw-2811	598	186	a	a	DET
taxlaw-2811	598	187	n	n	NOUN
taxlaw-2811	598	188	/	/	SYM
taxlaw-2811	598	189	a	a	DET
taxlaw-2811	598	190	taxable	taxable	ADJ
taxlaw-2811	598	191	income	income	NOUN
taxlaw-2811	598	192	benefit	benefit	NOUN
taxlaw-2811	598	193	at	at	ADP
taxlaw-2811	598	194	exercise	exercise	NOUN
taxlaw-2811	598	195	$	$	SYM
taxlaw-2811	598	196	6,184	6,184	NUM
taxlaw-2811	598	197	$	$	SYM
taxlaw-2811	598	198	255,600	255,600	NUM
taxlaw-2811	598	199	$	$	SYM
taxlaw-2811	598	200	255,600	255,600	NUM
taxlaw-2811	598	201	tax	tax	NOUN
taxlaw-2811	598	202	owed	owe	VERB
taxlaw-2811	598	203	at	at	ADP
taxlaw-2811	598	204	exercise	exercise	NOUN
taxlaw-2811	598	205	$	$	SYM
taxlaw-2811	598	206	$	$	SYM
taxlaw-2811	598	207	1,793	1,793	NUM
taxlaw-2811	598	208	$	$	SYM
taxlaw-2811	598	209	$	$	SYM
taxlaw-2811	598	210	74,124	74,124	NUM
taxlaw-2811	598	211	$	$	SYM
taxlaw-2811	598	212	$	$	SYM
taxlaw-2811	598	213	3,586	3,586	NUM
taxlaw-2811	598	214	$	$	SYM
taxlaw-2811	598	215	$	$	SYM
taxlaw-2811	598	216	74,124	74,124	NUM
taxlaw-2811	598	217	us	we	PRON
taxlaw-2811	598	218	amt	amt	PROPN
taxlaw-2811	598	219	$	$	SYM
taxlaw-2811	598	220	71,568	71,568	NUM
taxlaw-2811	598	221	$	$	SYM
taxlaw-2811	598	222	67,982	67,982	NUM
taxlaw-2811	598	223	$	$	SYM
taxlaw-2811	598	224	28,429	28,429	NUM
taxlaw-2811	598	225	$	$	SYM
taxlaw-2811	598	226	2012	2012	NUM
taxlaw-2811	598	227	]	]	PUNCT
taxlaw-2811	598	228	quantifying	quantify	VERB
taxlaw-2811	598	229	the	the	DET
taxlaw-2811	598	230	tax	tax	NOUN
taxlaw-2811	598	231	benefits	benefit	NOUN
taxlaw-2811	598	232	of	of	ADP
taxlaw-2811	598	233	backdating	backdating	NOUN
taxlaw-2811	598	234	167	167	NUM
taxlaw-2811	598	235	at	at	ADP
taxlaw-2811	598	236	sale	sale	NOUN
taxlaw-2811	598	237	at	at	ADP
taxlaw-2811	598	238	sale	sale	NOUN
taxlaw-2811	598	239	sale	sale	NOUN
taxlaw-2811	598	240	price	price	NOUN
taxlaw-2811	598	241	$	$	SYM
taxlaw-2811	598	242	25	25	NUM
taxlaw-2811	598	243	$	$	SYM
taxlaw-2811	598	244	25	25	NUM
taxlaw-2811	598	245	$	$	SYM
taxlaw-2811	598	246	25	25	NUM
taxlaw-2811	598	247	$	$	SYM
taxlaw-2811	598	248	25	25	NUM
taxlaw-2811	598	249	$	$	SYM
taxlaw-2811	598	250	25	25	NUM
taxlaw-2811	598	251	$	$	SYM
taxlaw-2811	598	252	25	25	NUM
taxlaw-2811	598	253	$	$	SYM
taxlaw-2811	598	254	25	25	NUM
taxlaw-2811	598	255	$	$	SYM
taxlaw-2811	598	256	25	25	NUM
taxlaw-2811	598	257	gain	gain	NOUN
taxlaw-2811	598	258	on	on	ADP
taxlaw-2811	598	259	shares	share	NOUN
taxlaw-2811	598	260	$	$	SYM
taxlaw-2811	598	261	66,900	66,900	NUM
taxlaw-2811	598	262	$	$	SYM
taxlaw-2811	598	263	66,900	66,900	NUM
taxlaw-2811	598	264	$	$	SYM
taxlaw-2811	598	265	51,812	51,812	NUM
taxlaw-2811	598	266	$	$	SYM
taxlaw-2811	598	267	66,900	66,900	NUM
taxlaw-2811	598	268	$	$	SYM
taxlaw-2811	598	269	322,500	322,500	NUM
taxlaw-2811	598	270	$	$	SYM
taxlaw-2811	598	271	185,633	185,633	NUM
taxlaw-2811	598	272	$	$	SYM
taxlaw-2811	598	273	153,344	153,344	NUM
taxlaw-2811	598	274	$	$	SYM
taxlaw-2811	598	275	66,900	66,900	NUM
taxlaw-2811	598	276	taxable	taxable	ADJ
taxlaw-2811	598	277	gain	gain	NOUN
taxlaw-2811	598	278	on	on	ADP
taxlaw-2811	598	279	shares	share	NOUN
taxlaw-2811	598	280	$	$	SYM
taxlaw-2811	598	281	33,450	33,450	NUM
taxlaw-2811	598	282	$	$	SYM
taxlaw-2811	598	283	33,450	33,450	NUM
taxlaw-2811	598	284	$	$	SYM
taxlaw-2811	598	285	25,906	25,906	NUM
taxlaw-2811	598	286	$	$	SYM
taxlaw-2811	598	287	33,450	33,450	NUM
taxlaw-2811	598	288	$	$	SYM
taxlaw-2811	598	289	322,500	322,500	NUM
taxlaw-2811	598	290	$	$	SYM
taxlaw-2811	598	291	185,633	185,633	NUM
taxlaw-2811	598	292	$	$	SYM
taxlaw-2811	598	293	153,344	153,344	NUM
taxlaw-2811	598	294	$	$	SYM
taxlaw-2811	598	295	66,900	66,900	NUM
taxlaw-2811	598	296	tax	tax	NOUN
taxlaw-2811	598	297	owing	owe	VERB
taxlaw-2811	598	298	on	on	ADP
taxlaw-2811	598	299	gain	gain	NOUN
taxlaw-2811	598	300	$	$	SYM
taxlaw-2811	598	301	9,700.50	9,700.50	NUM
taxlaw-2811	598	302	$	$	SYM
taxlaw-2811	598	303	9,701	9,701	NUM
taxlaw-2811	598	304	$	$	SYM
taxlaw-2811	598	305	7,513	7,513	NUM
taxlaw-2811	598	306	$	$	SYM
taxlaw-2811	598	307	9,701	9,701	NUM
taxlaw-2811	598	308	$	$	SYM
taxlaw-2811	598	309	48,375	48,375	NUM
taxlaw-2811	598	310	$	$	SYM
taxlaw-2811	598	311	27,845	27,845	NUM
taxlaw-2811	598	312	$	$	SYM
taxlaw-2811	598	313	23,002	23,002	NUM
taxlaw-2811	598	314	$	$	SYM
taxlaw-2811	598	315	10,035	10,035	NUM
taxlaw-2811	598	316	deferred	defer	VERB
taxlaw-2811	598	317	income	income	NOUN
taxlaw-2811	598	318	$	$	SYM
taxlaw-2811	598	319	255,600	255,600	NUM
taxlaw-2811	598	320	$	$	SYM
taxlaw-2811	598	321	118,733	118,733	NUM
taxlaw-2811	598	322	$	$	SYM
taxlaw-2811	598	323	101,533	101,533	NUM
taxlaw-2811	598	324	n	n	CCONJ
taxlaw-2811	598	325	/	/	SYM
taxlaw-2811	598	326	a	a	PRON
taxlaw-2811	598	327	n	n	NOUN
taxlaw-2811	598	328	/	/	SYM
taxlaw-2811	598	329	a	a	PRON
taxlaw-2811	598	330	n	n	NOUN
taxlaw-2811	598	331	/	/	SYM
taxlaw-2811	598	332	a	a	PRON
taxlaw-2811	598	333	n	n	NOUN
taxlaw-2811	598	334	/	/	SYM
taxlaw-2811	598	335	a	a	PRON
taxlaw-2811	598	336	n	n	NOUN
taxlaw-2811	598	337	/	/	SYM
taxlaw-2811	598	338	a	a	DET
taxlaw-2811	598	339	deduction	deduction	NOUN
taxlaw-2811	598	340	$	$	SYM
taxlaw-2811	598	341	127,800	127,800	NUM
taxlaw-2811	598	342	$	$	SYM
taxlaw-2811	598	343	59,366	59,366	NUM
taxlaw-2811	598	344	$	$	SYM
taxlaw-2811	598	345	50,766	50,766	NUM
taxlaw-2811	598	346	n	n	CCONJ
taxlaw-2811	598	347	/	/	SYM
taxlaw-2811	598	348	a	a	DET
taxlaw-2811	598	349	n	n	NOUN
taxlaw-2811	598	350	/	/	SYM
taxlaw-2811	598	351	a	a	DET
taxlaw-2811	598	352	n	n	NOUN
taxlaw-2811	598	353	/	/	SYM
taxlaw-2811	598	354	a	a	DET
taxlaw-2811	598	355	n	n	NOUN
taxlaw-2811	598	356	/	/	SYM
taxlaw-2811	598	357	a	a	DET
taxlaw-2811	598	358	n	n	NOUN
taxlaw-2811	598	359	/	/	SYM
taxlaw-2811	598	360	a	a	DET
taxlaw-2811	598	361	taxable	taxable	ADJ
taxlaw-2811	598	362	income	income	NOUN
taxlaw-2811	598	363	benefit	benefit	NOUN
taxlaw-2811	598	364	at	at	ADP
taxlaw-2811	598	365	sale	sale	NOUN
taxlaw-2811	598	366	$	$	SYM
taxlaw-2811	598	367	127,800	127,800	NUM
taxlaw-2811	598	368	$	$	SYM
taxlaw-2811	598	369	59,366	59,366	NUM
taxlaw-2811	598	370	$	$	SYM
taxlaw-2811	598	371	50,766	50,766	NUM
taxlaw-2811	598	372	n	n	CCONJ
taxlaw-2811	598	373	/	/	SYM
taxlaw-2811	598	374	a	a	DET
taxlaw-2811	598	375	n	n	NOUN
taxlaw-2811	598	376	/	/	SYM
taxlaw-2811	598	377	a	a	DET
taxlaw-2811	598	378	n	n	NOUN
taxlaw-2811	598	379	/	/	SYM
taxlaw-2811	598	380	a	a	DET
taxlaw-2811	598	381	n	n	NOUN
taxlaw-2811	598	382	/	/	SYM
taxlaw-2811	598	383	a	a	DET
taxlaw-2811	598	384	n	n	NOUN
taxlaw-2811	598	385	/	/	SYM
taxlaw-2811	598	386	a	a	DET
taxlaw-2811	598	387	tax	tax	NOUN
taxlaw-2811	598	388	owing	owe	VERB
taxlaw-2811	598	389	on	on	ADP
taxlaw-2811	598	390	income	income	NOUN
taxlaw-2811	598	391	benefit	benefit	NOUN
taxlaw-2811	598	392	$	$	SYM
taxlaw-2811	598	393	37,062	37,062	NUM
taxlaw-2811	598	394	$	$	SYM
taxlaw-2811	598	395	17,216	17,216	NUM
taxlaw-2811	598	396	$	$	SYM
taxlaw-2811	598	397	14,722	14,722	NUM
taxlaw-2811	598	398	n	n	NOUN
taxlaw-2811	598	399	/	/	SYM
taxlaw-2811	598	400	a	a	DET
taxlaw-2811	598	401	n	n	NOUN
taxlaw-2811	598	402	/	/	SYM
taxlaw-2811	598	403	a	a	DET
taxlaw-2811	598	404	n	n	NOUN
taxlaw-2811	598	405	/	/	SYM
taxlaw-2811	598	406	a	a	PRON
taxlaw-2811	598	407	n	n	NOUN
taxlaw-2811	598	408	/	/	SYM
taxlaw-2811	598	409	a	a	PRON
taxlaw-2811	598	410	n	n	NOUN
taxlaw-2811	598	411	/	/	SYM
taxlaw-2811	598	412	a	a	DET
taxlaw-2811	598	413	amt	amt	PROPN
taxlaw-2811	598	414	credit	credit	NOUN
taxlaw-2811	598	415	(	(	PUNCT
taxlaw-2811	598	416	if	if	SCONJ
taxlaw-2811	598	417	any	any	PRON
taxlaw-2811	598	418	)	)	PUNCT
taxlaw-2811	598	419	$	$	SYM
taxlaw-2811	598	420	38,340	38,340	NUM
taxlaw-2811	598	421	$	$	SYM
taxlaw-2811	598	422	17,810	17,810	NUM
taxlaw-2811	598	423	$	$	SYM
taxlaw-2811	598	424	8,495	8,495	NUM
taxlaw-2811	598	425	tax	tax	NOUN
taxlaw-2811	598	426	owed	owe	VERB
taxlaw-2811	598	427	at	at	ADP
taxlaw-2811	598	428	sale	sale	NOUN
taxlaw-2811	598	429	$	$	SYM
taxlaw-2811	598	430	46,763	46,763	NUM
taxlaw-2811	598	431	$	$	SYM
taxlaw-2811	598	432	26,917	26,917	NUM
taxlaw-2811	598	433	$	$	SYM
taxlaw-2811	598	434	22,235	22,235	NUM
taxlaw-2811	598	435	$	$	SYM
taxlaw-2811	598	436	9,701	9,701	NUM
taxlaw-2811	598	437	$	$	SYM
taxlaw-2811	598	438	10,035	10,035	NUM
taxlaw-2811	598	439	$	$	SYM
taxlaw-2811	598	440	10,035	10,035	NUM
taxlaw-2811	598	441	$	$	SYM
taxlaw-2811	598	442	14,507	14,507	NUM
taxlaw-2811	598	443	$	$	SYM
taxlaw-2811	598	444	10,035	10,035	NUM
taxlaw-2811	598	445	total	total	ADJ
taxlaw-2811	598	446	tax	tax	NOUN
taxlaw-2811	598	447	paid	pay	VERB
taxlaw-2811	598	448	$	$	SYM
taxlaw-2811	598	449	46,763	46,763	NUM
taxlaw-2811	598	450	$	$	SYM
taxlaw-2811	598	451	28,710	28,710	NUM
taxlaw-2811	598	452	$	$	SYM
taxlaw-2811	598	453	22,235	22,235	NUM
taxlaw-2811	598	454	$	$	SYM
taxlaw-2811	598	455	83,825	83,825	NUM
taxlaw-2811	598	456	$	$	SYM
taxlaw-2811	598	457	81,603	81,603	NUM
taxlaw-2811	598	458	$	$	SYM
taxlaw-2811	598	459	81,603	81,603	NUM
taxlaw-2811	598	460	$	$	SYM
taxlaw-2811	598	461	42,936	42,936	NUM
taxlaw-2811	598	462	$	$	SYM
taxlaw-2811	598	463	84,159	84,159	NUM
taxlaw-2811	598	464	total	total	ADJ
taxlaw-2811	598	465	net	net	ADJ
taxlaw-2811	598	466	employee	employee	NOUN
taxlaw-2811	598	467	benefit	benefit	VERB
taxlaw-2811	598	468	$	$	SYM
taxlaw-2811	598	469	275,738	275,738	NUM
taxlaw-2811	598	470	$	$	SYM
taxlaw-2811	598	471	169,290	169,290	NUM
taxlaw-2811	598	472	$	$	SYM
taxlaw-2811	598	473	131,109	131,109	NUM
taxlaw-2811	598	474	$	$	SYM
taxlaw-2811	598	475	238,676	238,676	NUM
taxlaw-2811	598	476	$	$	SYM
taxlaw-2811	598	477	240,897	240,897	NUM
taxlaw-2811	598	478	$	$	SYM
taxlaw-2811	598	479	116,397	116,397	NUM
taxlaw-2811	598	480	$	$	SYM
taxlaw-2811	598	481	110,409	110,409	NUM
taxlaw-2811	598	482	$	$	SYM
taxlaw-2811	598	483	238,341	238,341	NUM
taxlaw-2811	598	484	canadian	canadian	ADJ
taxlaw-2811	598	485	advantage	advantage	NOUN
taxlaw-2811	598	486	(	(	PUNCT
taxlaw-2811	598	487	%	%	INTJ
taxlaw-2811	598	488	)	)	PUNCT
taxlaw-2811	598	489	14.46	14.46	NUM
taxlaw-2811	598	490	45.44	45.44	NUM
taxlaw-2811	598	491	18.75	18.75	NUM
taxlaw-2811	598	492	0.14	0.14	NUM
taxlaw-2811	598	493	168	168	NUM
taxlaw-2811	598	494	columbia	columbia	PROPN
taxlaw-2811	598	495	journal	journal	PROPN
taxlaw-2811	598	496	of	of	ADP
taxlaw-2811	598	497	tax	tax	NOUN
taxlaw-2811	598	498	law	law	NOUN
taxlaw-2811	599	1	[	[	X
taxlaw-2811	599	2	vol.3:144	vol.3:144	PROPN
taxlaw-2811	599	3	a	a	DET
taxlaw-2811	599	4	backdated	backdate	VERB
taxlaw-2811	599	5	option	option	NOUN
taxlaw-2811	599	6	does	do	AUX
taxlaw-2811	599	7	not	not	PART
taxlaw-2811	599	8	qualify	qualify	VERB
taxlaw-2811	599	9	for	for	ADP
taxlaw-2811	599	10	the	the	DET
taxlaw-2811	599	11	deferral	deferral	NOUN
taxlaw-2811	599	12	.	.	PUNCT
taxlaw-2811	600	1	if	if	SCONJ
taxlaw-2811	600	2	an	an	DET
taxlaw-2811	600	3	executive	executive	NOUN
taxlaw-2811	600	4	reports	report	VERB
taxlaw-2811	600	5	a	a	DET
taxlaw-2811	600	6	backdated	backdate	VERB
taxlaw-2811	600	7	option	option	NOUN
taxlaw-2811	600	8	as	as	ADP
taxlaw-2811	600	9	an	an	DET
taxlaw-2811	600	10	at	at	ADP
taxlaw-2811	600	11	-	-	PUNCT
taxlaw-2811	600	12	the	the	DET
taxlaw-2811	600	13	-	-	PUNCT
taxlaw-2811	600	14	money	money	NOUN
taxlaw-2811	600	15	award	award	NOUN
taxlaw-2811	600	16	,	,	PUNCT
taxlaw-2811	600	17	exercises	exercise	NOUN
taxlaw-2811	600	18	and	and	CCONJ
taxlaw-2811	600	19	sells	sell	VERB
taxlaw-2811	600	20	it	it	PRON
taxlaw-2811	600	21	in	in	ADP
taxlaw-2811	600	22	different	different	ADJ
taxlaw-2811	600	23	years	year	NOUN
taxlaw-2811	600	24	,	,	PUNCT
taxlaw-2811	600	25	and	and	CCONJ
taxlaw-2811	600	26	does	do	AUX
taxlaw-2811	600	27	not	not	PART
taxlaw-2811	600	28	report	report	VERB
taxlaw-2811	600	29	the	the	DET
taxlaw-2811	600	30	stock	stock	NOUN
taxlaw-2811	600	31	option	option	NOUN
taxlaw-2811	600	32	benefit	benefit	NOUN
taxlaw-2811	600	33	in	in	ADP
taxlaw-2811	600	34	the	the	DET
taxlaw-2811	600	35	exercise	exercise	NOUN
taxlaw-2811	600	36	year	year	NOUN
taxlaw-2811	600	37	(	(	PUNCT
taxlaw-2811	600	38	i.e.	i.e.	X
taxlaw-2811	600	39	,	,	PUNCT
taxlaw-2811	600	40	the	the	DET
taxlaw-2811	600	41	executive	executive	NOUN
taxlaw-2811	600	42	claims	claim	VERB
taxlaw-2811	600	43	the	the	DET
taxlaw-2811	600	44	deferral	deferral	NOUN
taxlaw-2811	600	45	)	)	PUNCT
taxlaw-2811	600	46	,	,	PUNCT
taxlaw-2811	600	47	then	then	ADV
taxlaw-2811	600	48	the	the	DET
taxlaw-2811	600	49	individual	individual	NOUN
taxlaw-2811	600	50	is	be	AUX
taxlaw-2811	600	51	underpaying	underpay	VERB
taxlaw-2811	600	52	taxes	taxis	NOUN
taxlaw-2811	600	53	in	in	ADP
taxlaw-2811	600	54	the	the	DET
taxlaw-2811	600	55	exercise	exercise	NOUN
taxlaw-2811	600	56	year	year	NOUN
taxlaw-2811	600	57	by	by	ADP
taxlaw-2811	600	58	$	$	SYM
taxlaw-2811	600	59	74,124	74,124	NUM
taxlaw-2811	600	60	.	.	PUNCT
taxlaw-2811	601	1	in	in	ADP
taxlaw-2811	601	2	addition	addition	NOUN
taxlaw-2811	601	3	,	,	PUNCT
taxlaw-2811	601	4	in	in	ADP
taxlaw-2811	601	5	the	the	DET
taxlaw-2811	601	6	sale	sale	NOUN
taxlaw-2811	601	7	year	year	NOUN
taxlaw-2811	601	8	when	when	SCONJ
taxlaw-2811	601	9	the	the	DET
taxlaw-2811	601	10	stock	stock	NOUN
taxlaw-2811	601	11	option	option	NOUN
taxlaw-2811	601	12	benefit	benefit	NOUN
taxlaw-2811	601	13	is	be	AUX
taxlaw-2811	601	14	recognized	recognize	VERB
taxlaw-2811	601	15	,	,	PUNCT
taxlaw-2811	601	16	the	the	DET
taxlaw-2811	601	17	executive	executive	NOUN
taxlaw-2811	601	18	is	be	AUX
taxlaw-2811	601	19	also	also	ADV
taxlaw-2811	601	20	improperly	improperly	ADV
taxlaw-2811	601	21	reporting	report	VERB
taxlaw-2811	601	22	the	the	DET
taxlaw-2811	601	23	deduction	deduction	NOUN
taxlaw-2811	601	24	under	under	ADP
taxlaw-2811	601	25	paragraph	paragraph	NOUN
taxlaw-2811	601	26	110(1)(d	110(1)(d	NUM
taxlaw-2811	601	27	)	)	PUNCT
taxlaw-2811	601	28	.	.	PUNCT
taxlaw-2811	602	1	thus	thus	ADV
taxlaw-2811	602	2	,	,	PUNCT
taxlaw-2811	602	3	employees	employee	NOUN
taxlaw-2811	602	4	who	who	PRON
taxlaw-2811	602	5	receive	receive	VERB
taxlaw-2811	602	6	backdated	backdate	VERB
taxlaw-2811	602	7	stock	stock	NOUN
taxlaw-2811	602	8	options	option	NOUN
taxlaw-2811	602	9	may	may	AUX
taxlaw-2811	602	10	be	be	AUX
taxlaw-2811	602	11	reassessed	reassess	VERB
taxlaw-2811	602	12	not	not	PART
taxlaw-2811	602	13	only	only	ADV
taxlaw-2811	602	14	to	to	PART
taxlaw-2811	602	15	deny	deny	VERB
taxlaw-2811	602	16	any	any	DET
taxlaw-2811	602	17	deduction	deduction	NOUN
taxlaw-2811	602	18	claimed	claim	VERB
taxlaw-2811	602	19	under	under	ADP
taxlaw-2811	602	20	paragraph	paragraph	NOUN
taxlaw-2811	602	21	110(1)(d	110(1)(d	NUM
taxlaw-2811	602	22	)	)	PUNCT
taxlaw-2811	602	23	,	,	PUNCT
taxlaw-2811	602	24	but	but	CCONJ
taxlaw-2811	602	25	also	also	ADV
taxlaw-2811	602	26	to	to	PART
taxlaw-2811	602	27	include	include	VERB
taxlaw-2811	602	28	the	the	DET
taxlaw-2811	602	29	full	full	ADJ
taxlaw-2811	602	30	stock	stock	NOUN
taxlaw-2811	602	31	option	option	NOUN
taxlaw-2811	602	32	benefit	benefit	NOUN
taxlaw-2811	602	33	in	in	ADP
taxlaw-2811	602	34	an	an	DET
taxlaw-2811	602	35	earlier	early	ADJ
taxlaw-2811	602	36	year	year	NOUN
taxlaw-2811	602	37	than	than	ADP
taxlaw-2811	602	38	that	that	PRON
taxlaw-2811	602	39	in	in	ADP
taxlaw-2811	602	40	which	which	PRON
taxlaw-2811	602	41	the	the	DET
taxlaw-2811	602	42	employee	employee	NOUN
taxlaw-2811	602	43	reported	report	VERB
taxlaw-2811	602	44	the	the	DET
taxlaw-2811	602	45	benefit	benefit	NOUN
taxlaw-2811	602	46	for	for	ADP
taxlaw-2811	602	47	tax	tax	NOUN
taxlaw-2811	602	48	purposes	purpose	NOUN
taxlaw-2811	602	49	.	.	PUNCT
taxlaw-2811	603	1	such	such	ADJ
taxlaw-2811	603	2	reassessment	reassessment	NOUN
taxlaw-2811	603	3	would	would	AUX
taxlaw-2811	603	4	also	also	ADV
taxlaw-2811	603	5	include	include	VERB
taxlaw-2811	603	6	interest	interest	NOUN
taxlaw-2811	603	7	,	,	PUNCT
taxlaw-2811	603	8	compounded	compound	VERB
taxlaw-2811	603	9	daily	daily	ADV
taxlaw-2811	603	10	at	at	ADP
taxlaw-2811	603	11	a	a	DET
taxlaw-2811	603	12	relatively	relatively	ADV
taxlaw-2811	603	13	high	high	ADJ
taxlaw-2811	603	14	rate	rate	NOUN
taxlaw-2811	603	15	.	.	PUNCT
taxlaw-2811	604	1	furthermore	furthermore	ADV
taxlaw-2811	604	2	,	,	PUNCT
taxlaw-2811	604	3	if	if	SCONJ
taxlaw-2811	604	4	the	the	DET
taxlaw-2811	604	5	executive	executive	NOUN
taxlaw-2811	604	6	knew	know	VERB
taxlaw-2811	604	7	of	of	ADP
taxlaw-2811	604	8	the	the	DET
taxlaw-2811	604	9	backdating	backdating	NOUN
taxlaw-2811	604	10	,	,	PUNCT
taxlaw-2811	604	11	he	he	PRON
taxlaw-2811	604	12	or	or	CCONJ
taxlaw-2811	604	13	she	she	PRON
taxlaw-2811	604	14	may	may	AUX
taxlaw-2811	604	15	be	be	AUX
taxlaw-2811	604	16	subject	subject	ADJ
taxlaw-2811	604	17	to	to	ADP
taxlaw-2811	604	18	gross	gross	ADJ
taxlaw-2811	604	19	negligence	negligence	NOUN
taxlaw-2811	604	20	penalties	penalty	NOUN
taxlaw-2811	604	21	and	and	CCONJ
taxlaw-2811	604	22	could	could	AUX
taxlaw-2811	604	23	even	even	ADV
taxlaw-2811	604	24	be	be	AUX
taxlaw-2811	604	25	charged	charge	VERB
taxlaw-2811	604	26	with	with	ADP
taxlaw-2811	604	27	tax	tax	NOUN
taxlaw-2811	604	28	evasion	evasion	NOUN
taxlaw-2811	604	29	.	.	PUNCT
taxlaw-2811	605	1	79	79	NUM
taxlaw-2811	605	2	in	in	ADP
taxlaw-2811	605	3	the	the	DET
taxlaw-2811	605	4	united	united	PROPN
taxlaw-2811	605	5	states	states	PROPN
taxlaw-2811	605	6	,	,	PUNCT
taxlaw-2811	605	7	the	the	DET
taxlaw-2811	605	8	significant	significant	ADJ
taxlaw-2811	605	9	difference	difference	NOUN
taxlaw-2811	605	10	between	between	ADP
taxlaw-2811	605	11	this	this	DET
taxlaw-2811	605	12	example	example	NOUN
taxlaw-2811	605	13	and	and	CCONJ
taxlaw-2811	605	14	example	example	NOUN
taxlaw-2811	606	1	3	3	NUM
taxlaw-2811	606	2	is	be	AUX
taxlaw-2811	606	3	that	that	SCONJ
taxlaw-2811	606	4	,	,	PUNCT
taxlaw-2811	606	5	in	in	ADP
taxlaw-2811	606	6	this	this	DET
taxlaw-2811	606	7	case	case	NOUN
taxlaw-2811	606	8	,	,	PUNCT
taxlaw-2811	606	9	the	the	DET
taxlaw-2811	606	10	options	option	NOUN
taxlaw-2811	606	11	meet	meet	VERB
taxlaw-2811	606	12	the	the	DET
taxlaw-2811	606	13	holding	hold	VERB
taxlaw-2811	606	14	period	period	NOUN
taxlaw-2811	606	15	requirement	requirement	NOUN
taxlaw-2811	606	16	for	for	ADP
taxlaw-2811	606	17	iso	iso	NOUN
taxlaw-2811	606	18	treatment	treatment	NOUN
taxlaw-2811	606	19	.	.	PUNCT
taxlaw-2811	607	1	80	80	NUM
taxlaw-2811	607	2	recall	recall	NOUN
taxlaw-2811	607	3	that	that	SCONJ
taxlaw-2811	607	4	the	the	DET
taxlaw-2811	607	5	first	first	ADJ
taxlaw-2811	607	6	scenario	scenario	NOUN
taxlaw-2811	607	7	involves	involve	VERB
taxlaw-2811	607	8	backdated	backdated	ADJ
taxlaw-2811	607	9	options	option	NOUN
taxlaw-2811	607	10	with	with	ADP
taxlaw-2811	607	11	an	an	DET
taxlaw-2811	607	12	exercise	exercise	NOUN
taxlaw-2811	607	13	price	price	NOUN
taxlaw-2811	607	14	of	of	ADP
taxlaw-2811	607	15	$	$	SYM
taxlaw-2811	607	16	14.25	14.25	NUM
taxlaw-2811	607	17	,	,	PUNCT
taxlaw-2811	607	18	purportedly	purportedly	ADV
taxlaw-2811	607	19	the	the	DET
taxlaw-2811	607	20	fair	fair	ADJ
taxlaw-2811	607	21	market	market	NOUN
taxlaw-2811	607	22	value	value	NOUN
taxlaw-2811	607	23	of	of	ADP
taxlaw-2811	607	24	the	the	DET
taxlaw-2811	607	25	shares	share	NOUN
taxlaw-2811	607	26	at	at	ADP
taxlaw-2811	607	27	the	the	DET
taxlaw-2811	607	28	time	time	NOUN
taxlaw-2811	607	29	of	of	ADP
taxlaw-2811	607	30	grant	grant	NOUN
taxlaw-2811	607	31	.	.	PUNCT
taxlaw-2811	608	1	in	in	ADP
taxlaw-2811	608	2	that	that	DET
taxlaw-2811	608	3	scenario	scenario	NOUN
taxlaw-2811	608	4	,	,	PUNCT
taxlaw-2811	608	5	not	not	PART
taxlaw-2811	608	6	only	only	ADV
taxlaw-2811	608	7	is	be	AUX
taxlaw-2811	608	8	there	there	PRON
taxlaw-2811	608	9	no	no	DET
taxlaw-2811	608	10	stock	stock	NOUN
taxlaw-2811	608	11	option	option	NOUN
taxlaw-2811	608	12	benefit	benefit	NOUN
taxlaw-2811	608	13	in	in	ADP
taxlaw-2811	608	14	the	the	DET
taxlaw-2811	608	15	year	year	NOUN
taxlaw-2811	608	16	of	of	ADP
taxlaw-2811	608	17	exercise	exercise	NOUN
taxlaw-2811	608	18	,	,	PUNCT
taxlaw-2811	608	19	but	but	CCONJ
taxlaw-2811	608	20	also	also	ADV
taxlaw-2811	608	21	the	the	DET
taxlaw-2811	608	22	entire	entire	ADJ
taxlaw-2811	608	23	gain	gain	NOUN
taxlaw-2811	608	24	(	(	PUNCT
taxlaw-2811	608	25	the	the	DET
taxlaw-2811	608	26	difference	difference	NOUN
taxlaw-2811	608	27	between	between	ADP
taxlaw-2811	608	28	the	the	DET
taxlaw-2811	608	29	ultimate	ultimate	ADJ
taxlaw-2811	608	30	sale	sale	NOUN
taxlaw-2811	608	31	price	price	NOUN
taxlaw-2811	608	32	of	of	ADP
taxlaw-2811	608	33	$	$	SYM
taxlaw-2811	608	34	25	25	NUM
taxlaw-2811	608	35	per	per	ADP
taxlaw-2811	608	36	share	share	NOUN
taxlaw-2811	608	37	and	and	CCONJ
taxlaw-2811	608	38	the	the	DET
taxlaw-2811	608	39	strike	strike	NOUN
taxlaw-2811	608	40	price	price	NOUN
taxlaw-2811	608	41	of	of	ADP
taxlaw-2811	608	42	$	$	SYM
taxlaw-2811	608	43	14.25	14.25	NUM
taxlaw-2811	608	44	per	per	ADP
taxlaw-2811	608	45	share	share	NOUN
taxlaw-2811	608	46	)	)	PUNCT
taxlaw-2811	608	47	is	be	AUX
taxlaw-2811	608	48	a	a	DET
taxlaw-2811	608	49	long	long	ADJ
taxlaw-2811	608	50	-	-	PUNCT
taxlaw-2811	608	51	term	term	NOUN
taxlaw-2811	608	52	capital	capital	NOUN
taxlaw-2811	608	53	gain	gain	NOUN
taxlaw-2811	608	54	and	and	CCONJ
taxlaw-2811	608	55	is	be	AUX
taxlaw-2811	608	56	subject	subject	ADJ
taxlaw-2811	608	57	to	to	ADP
taxlaw-2811	608	58	tax	tax	NOUN
taxlaw-2811	608	59	at	at	ADP
taxlaw-2811	608	60	the	the	DET
taxlaw-2811	608	61	preferential	preferential	ADJ
taxlaw-2811	608	62	rate	rate	NOUN
taxlaw-2811	608	63	of	of	ADP
taxlaw-2811	608	64	fifteen	fifteen	NUM
taxlaw-2811	608	65	percent	percent	NOUN
taxlaw-2811	608	66	.	.	PUNCT
taxlaw-2811	609	1	81	81	NUM
taxlaw-2811	610	1	thus	thus	ADV
taxlaw-2811	610	2	,	,	PUNCT
taxlaw-2811	610	3	the	the	DET
taxlaw-2811	610	4	only	only	ADJ
taxlaw-2811	610	5	tax	tax	NOUN
taxlaw-2811	610	6	obligation	obligation	NOUN
taxlaw-2811	610	7	faced	face	VERB
taxlaw-2811	610	8	by	by	ADP
taxlaw-2811	610	9	the	the	DET
taxlaw-2811	610	10	individual	individual	NOUN
taxlaw-2811	610	11	in	in	ADP
taxlaw-2811	610	12	the	the	DET
taxlaw-2811	610	13	absence	absence	NOUN
taxlaw-2811	610	14	of	of	ADP
taxlaw-2811	610	15	amt	amt	PROPN
taxlaw-2811	610	16	,	,	PUNCT
taxlaw-2811	610	17	discussed	discuss	VERB
taxlaw-2811	610	18	below	below	ADV
taxlaw-2811	610	19	,	,	PUNCT
taxlaw-2811	610	20	is	be	AUX
taxlaw-2811	610	21	tax	tax	NOUN
taxlaw-2811	610	22	of	of	ADP
taxlaw-2811	610	23	$	$	SYM
taxlaw-2811	610	24	48,375	48,375	NUM
taxlaw-2811	610	25	in	in	ADP
taxlaw-2811	610	26	the	the	DET
taxlaw-2811	610	27	year	year	NOUN
taxlaw-2811	610	28	of	of	ADP
taxlaw-2811	610	29	sale	sale	NOUN
taxlaw-2811	610	30	,	,	PUNCT
taxlaw-2811	610	31	leaving	leave	VERB
taxlaw-2811	610	32	an	an	DET
taxlaw-2811	610	33	after	after	ADP
taxlaw-2811	610	34	-	-	PUNCT
taxlaw-2811	610	35	tax	tax	NOUN
taxlaw-2811	610	36	benefit	benefit	NOUN
taxlaw-2811	610	37	to	to	ADP
taxlaw-2811	610	38	the	the	DET
taxlaw-2811	610	39	employee	employee	NOUN
taxlaw-2811	610	40	of	of	ADP
taxlaw-2811	610	41	$	$	SYM
taxlaw-2811	610	42	274,125	274,125	NUM
taxlaw-2811	610	43	,	,	PUNCT
taxlaw-2811	610	44	only	only	ADV
taxlaw-2811	610	45	marginally	marginally	ADV
taxlaw-2811	610	46	less	less	ADJ
taxlaw-2811	610	47	than	than	ADP
taxlaw-2811	610	48	the	the	DET
taxlaw-2811	610	49	after	after	ADP
taxlaw-2811	610	50	-	-	PUNCT
taxlaw-2811	610	51	tax	tax	NOUN
taxlaw-2811	610	52	benefit	benefit	NOUN
taxlaw-2811	610	53	in	in	ADP
taxlaw-2811	610	54	canada	canada	PROPN
taxlaw-2811	610	55	.	.	PUNCT
taxlaw-2811	611	1	the	the	DET
taxlaw-2811	611	2	deferral	deferral	NOUN
taxlaw-2811	611	3	of	of	ADP
taxlaw-2811	611	4	the	the	DET
taxlaw-2811	611	5	benefit	benefit	NOUN
taxlaw-2811	611	6	from	from	ADP
taxlaw-2811	611	7	the	the	DET
taxlaw-2811	611	8	year	year	NOUN
taxlaw-2811	611	9	the	the	DET
taxlaw-2811	611	10	options	option	NOUN
taxlaw-2811	611	11	are	be	AUX
taxlaw-2811	611	12	exercised	exercise	VERB
taxlaw-2811	611	13	is	be	AUX
taxlaw-2811	611	14	a	a	DET
taxlaw-2811	611	15	tax	tax	NOUN
taxlaw-2811	611	16	preference	preference	NOUN
taxlaw-2811	611	17	for	for	ADP
taxlaw-2811	611	18	amt	amt	PROPN
taxlaw-2811	611	19	purposes	purpose	NOUN
taxlaw-2811	611	20	.	.	PUNCT
taxlaw-2811	612	1	82	82	NUM
taxlaw-2811	612	2	for	for	ADP
taxlaw-2811	612	3	the	the	DET
taxlaw-2811	612	4	purposes	purpose	NOUN
taxlaw-2811	612	5	of	of	ADP
taxlaw-2811	612	6	computing	compute	VERB
taxlaw-2811	612	7	the	the	DET
taxlaw-2811	612	8	u.s	u.s	PROPN
taxlaw-2811	612	9	.	.	PROPN
taxlaw-2811	612	10	executive	executive	PROPN
taxlaw-2811	612	11	’s	’s	PART
taxlaw-2811	612	12	amt	amt	PROPN
taxlaw-2811	612	13	liability	liability	NOUN
taxlaw-2811	612	14	,	,	PUNCT
taxlaw-2811	612	15	the	the	DET
taxlaw-2811	612	16	amount	amount	NOUN
taxlaw-2811	612	17	of	of	ADP
taxlaw-2811	612	18	the	the	DET
taxlaw-2811	612	19	stock	stock	NOUN
taxlaw-2811	612	20	option	option	NOUN
taxlaw-2811	612	21	benefit	benefit	NOUN
taxlaw-2811	612	22	in	in	ADP
taxlaw-2811	612	23	the	the	DET
taxlaw-2811	612	24	year	year	NOUN
taxlaw-2811	612	25	the	the	DET
taxlaw-2811	612	26	option	option	NOUN
taxlaw-2811	612	27	is	be	AUX
taxlaw-2811	612	28	exercised	exercise	VERB
taxlaw-2811	612	29	,	,	PUNCT
taxlaw-2811	612	30	$	$	SYM
taxlaw-2811	612	31	255,600	255,600	NUM
taxlaw-2811	612	32	(	(	PUNCT
taxlaw-2811	612	33	30,000	30,000	NUM
taxlaw-2811	612	34	×	×	NOUN
taxlaw-2811	612	35	[	[	X
taxlaw-2811	612	36	$	$	SYM
taxlaw-2811	612	37	22.77	22.77	NUM
taxlaw-2811	612	38	–	–	PUNCT
taxlaw-2811	612	39	$	$	SYM
taxlaw-2811	612	40	14.25	14.25	NUM
taxlaw-2811	612	41	]	]	PUNCT
taxlaw-2811	612	42	)	)	PUNCT
taxlaw-2811	612	43	,	,	PUNCT
taxlaw-2811	612	44	is	be	AUX
taxlaw-2811	612	45	included	include	VERB
taxlaw-2811	612	46	in	in	ADP
taxlaw-2811	612	47	the	the	DET
taxlaw-2811	612	48	computation	computation	NOUN
taxlaw-2811	612	49	of	of	ADP
taxlaw-2811	612	50	alternative	alternative	ADJ
taxlaw-2811	612	51	minimum	minimum	ADJ
taxlaw-2811	612	52	taxable	taxable	ADJ
taxlaw-2811	612	53	income	income	NOUN
taxlaw-2811	612	54	(	(	PUNCT
taxlaw-2811	612	55	“	"	PUNCT
taxlaw-2811	612	56	amti	amti	PROPN
taxlaw-2811	612	57	”	"	PUNCT
taxlaw-2811	612	58	)	)	PUNCT
taxlaw-2811	612	59	.	.	PUNCT
taxlaw-2811	613	1	the	the	DET
taxlaw-2811	613	2	impact	impact	NOUN
taxlaw-2811	613	3	of	of	ADP
taxlaw-2811	613	4	the	the	DET
taxlaw-2811	613	5	amt	amt	PROPN
taxlaw-2811	613	6	is	be	AUX
taxlaw-2811	613	7	that	that	SCONJ
taxlaw-2811	613	8	the	the	DET
taxlaw-2811	613	9	u.s	u.s	PROPN
taxlaw-2811	613	10	.	.	PROPN
taxlaw-2811	613	11	executive	executive	PROPN
taxlaw-2811	613	12	’s	’s	PART
taxlaw-2811	613	13	tax	tax	NOUN
taxlaw-2811	613	14	liability	liability	NOUN
taxlaw-2811	613	15	is	be	AUX
taxlaw-2811	613	16	essentially	essentially	ADV
taxlaw-2811	613	17	accelerated	accelerate	VERB
taxlaw-2811	613	18	to	to	ADP
taxlaw-2811	613	19	the	the	DET
taxlaw-2811	613	20	year	year	NOUN
taxlaw-2811	613	21	the	the	DET
taxlaw-2811	613	22	option	option	NOUN
taxlaw-2811	613	23	is	be	AUX
taxlaw-2811	613	24	exercised	exercise	VERB
taxlaw-2811	613	25	and	and	CCONJ
taxlaw-2811	613	26	is	be	AUX
taxlaw-2811	613	27	subject	subject	ADJ
taxlaw-2811	613	28	to	to	ADP
taxlaw-2811	613	29	amt	amt	PROPN
taxlaw-2811	613	30	at	at	ADP
taxlaw-2811	613	31	a	a	DET
taxlaw-2811	613	32	relatively	relatively	ADV
taxlaw-2811	613	33	high	high	ADJ
taxlaw-2811	613	34	rate	rate	NOUN
taxlaw-2811	613	35	(	(	PUNCT
taxlaw-2811	613	36	26	26	NUM
taxlaw-2811	613	37	-	-	SYM
taxlaw-2811	613	38	28	28	NUM
taxlaw-2811	613	39	%	%	NOUN
taxlaw-2811	613	40	,	,	PUNCT
taxlaw-2811	613	41	depending	depend	VERB
taxlaw-2811	613	42	on	on	ADP
taxlaw-2811	613	43	the	the	DET
taxlaw-2811	613	44	amount	amount	NOUN
taxlaw-2811	613	45	of	of	ADP
taxlaw-2811	613	46	amti	amti	NOUN
taxlaw-2811	613	47	)	)	PUNCT
taxlaw-2811	613	48	.	.	PUNCT
taxlaw-2811	614	1	83	83	NUM
taxlaw-2811	615	1	for	for	ADP
taxlaw-2811	615	2	illustration	illustration	NOUN
taxlaw-2811	615	3	purposes	purpose	NOUN
taxlaw-2811	615	4	in	in	ADP
taxlaw-2811	615	5	table	table	NOUN
taxlaw-2811	615	6	3	3	NUM
taxlaw-2811	615	7	,	,	PUNCT
taxlaw-2811	615	8	we	we	PRON
taxlaw-2811	615	9	have	have	AUX
taxlaw-2811	615	10	assumed	assume	VERB
taxlaw-2811	615	11	that	that	SCONJ
taxlaw-2811	615	12	the	the	DET
taxlaw-2811	615	13	executive	executive	NOUN
taxlaw-2811	615	14	’s	’s	PART
taxlaw-2811	615	15	compensation	compensation	NOUN
taxlaw-2811	615	16	in	in	ADP
taxlaw-2811	615	17	addition	addition	NOUN
taxlaw-2811	615	18	to	to	ADP
taxlaw-2811	615	19	the	the	DET
taxlaw-2811	615	20	stock	stock	NOUN
taxlaw-2811	615	21	option	option	NOUN
taxlaw-2811	615	22	benefit	benefit	NOUN
taxlaw-2811	615	23	is	be	AUX
taxlaw-2811	615	24	high	high	ADJ
taxlaw-2811	615	25	enough	enough	ADV
taxlaw-2811	615	26	both	both	PRON
taxlaw-2811	615	27	to	to	PART
taxlaw-2811	615	28	make	make	VERB
taxlaw-2811	615	29	the	the	DET
taxlaw-2811	615	30	amt	amt	PROPN
taxlaw-2811	615	31	rate	rate	NOUN
taxlaw-2811	615	32	associated	associate	VERB
taxlaw-2811	615	33	with	with	ADP
taxlaw-2811	615	34	the	the	DET
taxlaw-2811	615	35	stock	stock	NOUN
taxlaw-2811	615	36	option	option	NOUN
taxlaw-2811	615	37	benefit	benefit	VERB
taxlaw-2811	615	38	twenty	twenty	NUM
taxlaw-2811	615	39	-	-	PUNCT
taxlaw-2811	615	40	eight	eight	NUM
taxlaw-2811	615	41	percent	percent	NOUN
taxlaw-2811	615	42	and	and	CCONJ
taxlaw-2811	615	43	to	to	PART
taxlaw-2811	615	44	eliminate	eliminate	VERB
taxlaw-2811	615	45	the	the	DET
taxlaw-2811	615	46	benefit	benefit	NOUN
taxlaw-2811	615	47	of	of	ADP
taxlaw-2811	615	48	the	the	DET
taxlaw-2811	615	49	exemption	exemption	NOUN
taxlaw-2811	615	50	amount	amount	NOUN
taxlaw-2811	615	51	for	for	ADP
taxlaw-2811	615	52	amt	amt	PROPN
taxlaw-2811	615	53	purposes	purpose	NOUN
taxlaw-2811	615	54	.	.	PUNCT
taxlaw-2811	616	1	84	84	NUM
taxlaw-2811	616	2	thus	thus	ADV
taxlaw-2811	616	3	,	,	PUNCT
taxlaw-2811	616	4	the	the	DET
taxlaw-2811	616	5	tentative	tentative	ADJ
taxlaw-2811	616	6	minimum	minimum	ADJ
taxlaw-2811	616	7	tax	tax	NOUN
taxlaw-2811	616	8	associated	associate	VERB
taxlaw-2811	616	9	with	with	ADP
taxlaw-2811	616	10	the	the	DET
taxlaw-2811	616	11	deferral	deferral	NOUN
taxlaw-2811	616	12	would	would	AUX
taxlaw-2811	616	13	be	be	AUX
taxlaw-2811	616	14	$	$	SYM
taxlaw-2811	616	15	71,568	71,568	NUM
taxlaw-2811	616	16	(	(	PUNCT
taxlaw-2811	616	17	twenty	twenty	NUM
taxlaw-2811	616	18	-	-	PUNCT
taxlaw-2811	616	19	eight	eight	NUM
taxlaw-2811	616	20	percent	percent	NOUN
taxlaw-2811	616	21	of	of	ADP
taxlaw-2811	616	22	$	$	SYM
taxlaw-2811	616	23	255,600	255,600	NUM
taxlaw-2811	616	24	)	)	PUNCT
taxlaw-2811	616	25	although	although	SCONJ
taxlaw-2811	616	26	the	the	DET
taxlaw-2811	616	27	amt	amt	PROPN
taxlaw-2811	616	28	payable	payable	ADJ
taxlaw-2811	616	29	would	would	AUX
taxlaw-2811	616	30	likely	likely	ADV
taxlaw-2811	616	31	be	be	AUX
taxlaw-2811	616	32	somewhat	somewhat	ADV
taxlaw-2811	616	33	less	less	ADJ
taxlaw-2811	616	34	.	.	PUNCT
taxlaw-2811	616	35	85	85	NUM
taxlaw-2811	616	36	as	as	ADP
taxlaw-2811	616	37	a	a	DET
taxlaw-2811	616	38	consequence	consequence	NOUN
taxlaw-2811	616	39	,	,	PUNCT
taxlaw-2811	616	40	the	the	DET
taxlaw-2811	616	41	tax	tax	NOUN
taxlaw-2811	616	42	payable	payable	ADJ
taxlaw-2811	616	43	by	by	ADP
taxlaw-2811	616	44	the	the	DET
taxlaw-2811	616	45	employee	employee	NOUN
taxlaw-2811	616	46	in	in	ADP
taxlaw-2811	616	47	the	the	DET
taxlaw-2811	616	48	year	year	NOUN
taxlaw-2811	616	49	of	of	ADP
taxlaw-2811	616	50	79	79	NUM
taxlaw-2811	616	51	see	see	NOUN
taxlaw-2811	616	52	supra	supra	PROPN
taxlaw-2811	616	53	note	note	PROPN
taxlaw-2811	616	54	62	62	NUM
taxlaw-2811	616	55	.	.	SYM
taxlaw-2811	616	56	80	80	NUM
taxlaw-2811	616	57	see	see	NOUN
taxlaw-2811	616	58	i.r.c	i.r.c	NOUN
taxlaw-2811	616	59	.	.	PUNCT
taxlaw-2811	617	1	§	§	PROPN
taxlaw-2811	617	2	§	§	PROPN
taxlaw-2811	617	3	421(a	421(a	PROPN
taxlaw-2811	617	4	)	)	PUNCT
taxlaw-2811	617	5	,	,	PUNCT
taxlaw-2811	617	6	422(b	422(b	PROPN
taxlaw-2811	617	7	)	)	PUNCT
taxlaw-2811	617	8	(	(	PUNCT
taxlaw-2811	617	9	2006	2006	NUM
taxlaw-2811	617	10	)	)	PUNCT
taxlaw-2811	617	11	.	.	PUNCT
taxlaw-2811	618	1	81	81	NUM
taxlaw-2811	618	2	see	see	NOUN
taxlaw-2811	618	3	i.r.c	i.r.c	NOUN
taxlaw-2811	618	4	.	.	PUNCT
taxlaw-2811	619	1	§	§	PROPN
taxlaw-2811	619	2	1(h	1(h	NUM
taxlaw-2811	619	3	)	)	PUNCT
taxlaw-2811	619	4	(	(	PUNCT
taxlaw-2811	619	5	2006	2006	NUM
taxlaw-2811	619	6	)	)	PUNCT
taxlaw-2811	619	7	.	.	PUNCT
taxlaw-2811	620	1	82	82	NUM
taxlaw-2811	620	2	see	see	VERB
taxlaw-2811	620	3	supra	supra	PROPN
taxlaw-2811	620	4	note	note	PROPN
taxlaw-2811	620	5	39	39	NUM
taxlaw-2811	620	6	.	.	PUNCT
taxlaw-2811	621	1	see	see	VERB
taxlaw-2811	621	2	also	also	ADV
taxlaw-2811	621	3	i.r.c	i.r.c	NOUN
taxlaw-2811	621	4	.	.	PUNCT
taxlaw-2811	622	1	§	§	PROPN
taxlaw-2811	622	2	56(b)(3	56(b)(3	NUM
taxlaw-2811	622	3	)	)	PUNCT
taxlaw-2811	622	4	(	(	PUNCT
taxlaw-2811	622	5	2006	2006	NUM
taxlaw-2811	622	6	)	)	PUNCT
taxlaw-2811	622	7	.	.	PUNCT
taxlaw-2811	623	1	83	83	NUM
taxlaw-2811	623	2	see	see	VERB
taxlaw-2811	623	3	i.r.c	i.r.c	NOUN
taxlaw-2811	623	4	.	.	PUNCT
taxlaw-2811	624	1	§	§	PROPN
taxlaw-2811	624	2	55(b	55(b	PROPN
taxlaw-2811	624	3	)	)	PUNCT
taxlaw-2811	624	4	(	(	PUNCT
taxlaw-2811	624	5	west	west	NOUN
taxlaw-2811	624	6	2011	2011	NUM
taxlaw-2811	624	7	)	)	PUNCT
taxlaw-2811	624	8	.	.	PUNCT
taxlaw-2811	625	1	84	84	NUM
taxlaw-2811	625	2	see	see	VERB
taxlaw-2811	625	3	i.r.c	i.r.c	NOUN
taxlaw-2811	625	4	.	.	PUNCT
taxlaw-2811	626	1	§	§	PROPN
taxlaw-2811	626	2	55(d	55(d	NUM
taxlaw-2811	626	3	)	)	PUNCT
taxlaw-2811	626	4	(	(	PUNCT
taxlaw-2811	626	5	west	west	NOUN
taxlaw-2811	626	6	2011	2011	NUM
taxlaw-2811	626	7	)	)	PUNCT
taxlaw-2811	626	8	.	.	PUNCT
taxlaw-2811	627	1	assuming	assume	VERB
taxlaw-2811	627	2	that	that	SCONJ
taxlaw-2811	627	3	the	the	DET
taxlaw-2811	627	4	individual	individual	NOUN
taxlaw-2811	627	5	is	be	AUX
taxlaw-2811	627	6	married	marry	VERB
taxlaw-2811	627	7	and	and	CCONJ
taxlaw-2811	627	8	files	file	VERB
taxlaw-2811	627	9	a	a	DET
taxlaw-2811	627	10	joint	joint	ADJ
taxlaw-2811	627	11	return	return	NOUN
taxlaw-2811	627	12	,	,	PUNCT
taxlaw-2811	627	13	the	the	DET
taxlaw-2811	627	14	amti	amti	PROPN
taxlaw-2811	627	15	must	must	AUX
taxlaw-2811	627	16	be	be	AUX
taxlaw-2811	627	17	at	at	ADV
taxlaw-2811	627	18	least	least	ADV
taxlaw-2811	627	19	$	$	SYM
taxlaw-2811	627	20	330,000	330,000	NUM
taxlaw-2811	627	21	to	to	PART
taxlaw-2811	627	22	eliminate	eliminate	VERB
taxlaw-2811	627	23	the	the	DET
taxlaw-2811	627	24	exemption	exemption	NOUN
taxlaw-2811	627	25	amount	amount	NOUN
taxlaw-2811	627	26	.	.	PUNCT
taxlaw-2811	628	1	85	85	NUM
taxlaw-2811	628	2	in	in	ADP
taxlaw-2811	628	3	our	our	PRON
taxlaw-2811	628	4	example	example	NOUN
taxlaw-2811	628	5	,	,	PUNCT
taxlaw-2811	628	6	if	if	SCONJ
taxlaw-2811	628	7	the	the	DET
taxlaw-2811	628	8	executive	executive	NOUN
taxlaw-2811	628	9	’s	’s	PART
taxlaw-2811	628	10	effective	effective	ADJ
taxlaw-2811	628	11	marginal	marginal	ADJ
taxlaw-2811	628	12	tax	tax	NOUN
taxlaw-2811	628	13	rate	rate	NOUN
taxlaw-2811	628	14	of	of	ADP
taxlaw-2811	628	15	twenty	twenty	NUM
taxlaw-2811	628	16	-	-	PUNCT
taxlaw-2811	628	17	nine	nine	NUM
taxlaw-2811	628	18	percent	percent	NOUN
taxlaw-2811	628	19	applies	apply	VERB
taxlaw-2811	628	20	to	to	ADP
taxlaw-2811	628	21	a	a	DET
taxlaw-2811	628	22	sufficient	sufficient	ADJ
taxlaw-2811	628	23	portion	portion	NOUN
taxlaw-2811	628	24	of	of	ADP
taxlaw-2811	628	25	the	the	DET
taxlaw-2811	628	26	taxpayer	taxpayer	NOUN
taxlaw-2811	628	27	’s	’s	PART
taxlaw-2811	628	28	income	income	NOUN
taxlaw-2811	628	29	(	(	PUNCT
taxlaw-2811	628	30	for	for	ADP
taxlaw-2811	628	31	regular	regular	ADJ
taxlaw-2811	628	32	income	income	NOUN
taxlaw-2811	628	33	tax	tax	NOUN
taxlaw-2811	628	34	purposes	purpose	NOUN
taxlaw-2811	628	35	)	)	PUNCT
taxlaw-2811	628	36	,	,	PUNCT
taxlaw-2811	628	37	then	then	ADV
taxlaw-2811	628	38	the	the	DET
taxlaw-2811	628	39	amt	amt	PROPN
taxlaw-2811	628	40	payable	payable	ADJ
taxlaw-2811	628	41	would	would	AUX
taxlaw-2811	628	42	be	be	AUX
taxlaw-2811	628	43	approximately	approximately	ADV
taxlaw-2811	628	44	one	one	NUM
taxlaw-2811	628	45	percent	percent	NOUN
taxlaw-2811	628	46	less	less	ADJ
taxlaw-2811	628	47	than	than	ADP
taxlaw-2811	628	48	$	$	SYM
taxlaw-2811	628	49	71,568	71,568	NUM
taxlaw-2811	628	50	(	(	PUNCT
taxlaw-2811	628	51	and	and	CCONJ
taxlaw-2811	628	52	,	,	PUNCT
taxlaw-2811	628	53	as	as	SCONJ
taxlaw-2811	628	54	the	the	DET
taxlaw-2811	628	55	income	income	NOUN
taxlaw-2811	628	56	subject	subject	ADJ
taxlaw-2811	628	57	to	to	ADP
taxlaw-2811	628	58	a	a	DET
taxlaw-2811	628	59	marginal	marginal	ADJ
taxlaw-2811	628	60	tax	tax	NOUN
taxlaw-2811	628	61	rate	rate	NOUN
taxlaw-2811	628	62	exceeding	exceed	VERB
taxlaw-2811	628	63	twenty	twenty	NUM
taxlaw-2811	628	64	-	-	PUNCT
taxlaw-2811	628	65	eight	eight	NUM
taxlaw-2811	628	66	percent	percent	NOUN
taxlaw-2811	628	67	increases	increase	NOUN
taxlaw-2811	628	68	,	,	PUNCT
taxlaw-2811	628	69	the	the	DET
taxlaw-2811	628	70	amount	amount	NOUN
taxlaw-2811	628	71	of	of	ADP
taxlaw-2811	628	72	amt	amt	PROPN
taxlaw-2811	628	73	decreases	decrease	VERB
taxlaw-2811	628	74	)	)	PUNCT
taxlaw-2811	628	75	.	.	PUNCT
taxlaw-2811	629	1	because	because	SCONJ
taxlaw-2811	629	2	of	of	ADP
taxlaw-2811	629	3	the	the	DET
taxlaw-2811	629	4	various	various	ADJ
taxlaw-2811	629	5	factors	factor	NOUN
taxlaw-2811	629	6	that	that	PRON
taxlaw-2811	629	7	can	can	AUX
taxlaw-2811	629	8	affect	affect	VERB
taxlaw-2811	629	9	amt	amt	PROPN
taxlaw-2811	629	10	,	,	PUNCT
taxlaw-2811	629	11	we	we	PRON
taxlaw-2811	629	12	have	have	AUX
taxlaw-2811	629	13	assumed	assume	VERB
taxlaw-2811	629	14	for	for	ADP
taxlaw-2811	629	15	illustration	illustration	NOUN
taxlaw-2811	629	16	purposes	purpose	NOUN
taxlaw-2811	629	17	in	in	ADP
taxlaw-2811	629	18	table	table	NOUN
taxlaw-2811	629	19	3	3	NUM
taxlaw-2811	629	20	that	that	PRON
taxlaw-2811	629	21	amt	amt	PROPN
taxlaw-2811	629	22	is	be	AUX
taxlaw-2811	629	23	equal	equal	ADJ
taxlaw-2811	629	24	to	to	ADP
taxlaw-2811	629	25	the	the	DET
taxlaw-2811	629	26	tentative	tentative	ADJ
taxlaw-2811	629	27	minimum	minimum	ADJ
taxlaw-2811	629	28	tax	tax	NOUN
taxlaw-2811	629	29	payable	payable	NOUN
taxlaw-2811	629	30	.	.	PUNCT
taxlaw-2811	630	1	see	see	VERB
taxlaw-2811	630	2	supra	supra	PROPN
taxlaw-2811	630	3	note	note	PROPN
taxlaw-2811	630	4	39	39	NUM
taxlaw-2811	630	5	.	.	PUNCT
taxlaw-2811	631	1	2012	2012	NUM
taxlaw-2811	631	2	]	]	PUNCT
taxlaw-2811	632	1	quantifying	quantify	VERB
taxlaw-2811	632	2	the	the	DET
taxlaw-2811	632	3	tax	tax	NOUN
taxlaw-2811	632	4	benefits	benefit	NOUN
taxlaw-2811	632	5	of	of	ADP
taxlaw-2811	632	6	backdating	backdate	VERB
taxlaw-2811	632	7	169	169	NUM
taxlaw-2811	632	8	exercise	exercise	NOUN
taxlaw-2811	632	9	is	be	AUX
taxlaw-2811	632	10	dramatically	dramatically	ADV
taxlaw-2811	632	11	higher	high	ADJ
taxlaw-2811	632	12	in	in	ADP
taxlaw-2811	632	13	the	the	DET
taxlaw-2811	632	14	united	united	PROPN
taxlaw-2811	632	15	states	states	PROPN
taxlaw-2811	632	16	than	than	ADP
taxlaw-2811	632	17	in	in	ADP
taxlaw-2811	632	18	canada	canada	PROPN
taxlaw-2811	632	19	—	—	PUNCT
taxlaw-2811	632	20	and	and	CCONJ
taxlaw-2811	632	21	will	will	AUX
taxlaw-2811	632	22	have	have	VERB
taxlaw-2811	632	23	to	to	PART
taxlaw-2811	632	24	be	be	AUX
taxlaw-2811	632	25	paid	pay	VERB
taxlaw-2811	632	26	from	from	ADP
taxlaw-2811	632	27	other	other	ADJ
taxlaw-2811	632	28	sources	source	NOUN
taxlaw-2811	632	29	of	of	ADP
taxlaw-2811	632	30	income	income	NOUN
taxlaw-2811	632	31	if	if	SCONJ
taxlaw-2811	632	32	the	the	DET
taxlaw-2811	632	33	employee	employee	NOUN
taxlaw-2811	632	34	wishes	wish	VERB
taxlaw-2811	632	35	to	to	PART
taxlaw-2811	632	36	avoid	avoid	VERB
taxlaw-2811	632	37	selling	sell	VERB
taxlaw-2811	632	38	any	any	DET
taxlaw-2811	632	39	shares	share	NOUN
taxlaw-2811	632	40	acquired	acquire	VERB
taxlaw-2811	632	41	in	in	ADP
taxlaw-2811	632	42	that	that	DET
taxlaw-2811	632	43	year	year	NOUN
taxlaw-2811	632	44	.	.	PUNCT
taxlaw-2811	633	1	the	the	DET
taxlaw-2811	633	2	amount	amount	NOUN
taxlaw-2811	633	3	of	of	ADP
taxlaw-2811	633	4	amt	amt	PROPN
taxlaw-2811	633	5	can	can	AUX
taxlaw-2811	633	6	be	be	AUX
taxlaw-2811	633	7	carried	carry	VERB
taxlaw-2811	633	8	forward	forward	ADV
taxlaw-2811	633	9	and	and	CCONJ
taxlaw-2811	633	10	applied	apply	VERB
taxlaw-2811	633	11	as	as	ADP
taxlaw-2811	633	12	a	a	DET
taxlaw-2811	633	13	credit	credit	NOUN
taxlaw-2811	633	14	in	in	ADP
taxlaw-2811	633	15	subsequent	subsequent	ADJ
taxlaw-2811	633	16	years	year	NOUN
taxlaw-2811	633	17	to	to	ADP
taxlaw-2811	633	18	the	the	DET
taxlaw-2811	633	19	extent	extent	NOUN
taxlaw-2811	633	20	that	that	SCONJ
taxlaw-2811	633	21	the	the	DET
taxlaw-2811	633	22	executive	executive	NOUN
taxlaw-2811	633	23	’s	’s	PART
taxlaw-2811	633	24	regular	regular	ADJ
taxlaw-2811	633	25	tax	tax	NOUN
taxlaw-2811	633	26	liability	liability	NOUN
taxlaw-2811	633	27	in	in	ADP
taxlaw-2811	633	28	that	that	DET
taxlaw-2811	633	29	year	year	NOUN
taxlaw-2811	633	30	exceeds	exceed	VERB
taxlaw-2811	633	31	the	the	DET
taxlaw-2811	633	32	tentative	tentative	ADJ
taxlaw-2811	633	33	minimum	minimum	ADJ
taxlaw-2811	633	34	tax	tax	NOUN
taxlaw-2811	633	35	for	for	ADP
taxlaw-2811	633	36	that	that	DET
taxlaw-2811	633	37	year	year	NOUN
taxlaw-2811	633	38	.	.	PUNCT
taxlaw-2811	634	1	86	86	NUM
taxlaw-2811	634	2	assuming	assume	VERB
taxlaw-2811	634	3	there	there	PRON
taxlaw-2811	634	4	is	be	VERB
taxlaw-2811	634	5	significant	significant	ADJ
taxlaw-2811	634	6	income	income	NOUN
taxlaw-2811	634	7	taxed	tax	VERB
taxlaw-2811	634	8	at	at	ADP
taxlaw-2811	634	9	the	the	DET
taxlaw-2811	634	10	highest	high	ADJ
taxlaw-2811	634	11	marginal	marginal	ADJ
taxlaw-2811	634	12	rate	rate	NOUN
taxlaw-2811	634	13	(	(	PUNCT
taxlaw-2811	634	14	assumed	assume	VERB
taxlaw-2811	634	15	to	to	PART
taxlaw-2811	634	16	be	be	AUX
taxlaw-2811	634	17	twenty	twenty	NUM
taxlaw-2811	634	18	-	-	PUNCT
taxlaw-2811	634	19	nine	nine	NUM
taxlaw-2811	634	20	percent	percent	NOUN
taxlaw-2811	634	21	)	)	PUNCT
taxlaw-2811	634	22	,	,	PUNCT
taxlaw-2811	634	23	there	there	PRON
taxlaw-2811	634	24	would	would	AUX
taxlaw-2811	634	25	be	be	AUX
taxlaw-2811	634	26	a	a	DET
taxlaw-2811	634	27	tax	tax	NOUN
taxlaw-2811	634	28	saving	saving	NOUN
taxlaw-2811	634	29	each	each	DET
taxlaw-2811	634	30	year	year	NOUN
taxlaw-2811	634	31	(	(	PUNCT
taxlaw-2811	634	32	i.e.	i.e.	X
taxlaw-2811	634	33	,	,	PUNCT
taxlaw-2811	634	34	at	at	ADP
taxlaw-2811	634	35	least	least	ADJ
taxlaw-2811	634	36	the	the	DET
taxlaw-2811	634	37	one	one	NUM
taxlaw-2811	634	38	-	-	PUNCT
taxlaw-2811	634	39	percent	percent	NOUN
taxlaw-2811	634	40	difference	difference	NOUN
taxlaw-2811	634	41	between	between	ADP
taxlaw-2811	634	42	the	the	DET
taxlaw-2811	634	43	amt	amt	PROPN
taxlaw-2811	634	44	rate	rate	NOUN
taxlaw-2811	634	45	and	and	CCONJ
taxlaw-2811	634	46	the	the	DET
taxlaw-2811	634	47	regular	regular	ADJ
taxlaw-2811	634	48	tax	tax	NOUN
taxlaw-2811	634	49	rate	rate	NOUN
taxlaw-2811	634	50	)	)	PUNCT
taxlaw-2811	634	51	.	.	PUNCT
taxlaw-2811	635	1	in	in	ADP
taxlaw-2811	635	2	the	the	DET
taxlaw-2811	635	3	year	year	NOUN
taxlaw-2811	635	4	the	the	DET
taxlaw-2811	635	5	shares	share	NOUN
taxlaw-2811	635	6	are	be	AUX
taxlaw-2811	635	7	sold	sell	VERB
taxlaw-2811	635	8	,	,	PUNCT
taxlaw-2811	635	9	the	the	DET
taxlaw-2811	635	10	amt	amt	PROPN
taxlaw-2811	635	11	liability	liability	NOUN
taxlaw-2811	635	12	is	be	AUX
taxlaw-2811	635	13	computed	compute	VERB
taxlaw-2811	635	14	on	on	ADP
taxlaw-2811	635	15	the	the	DET
taxlaw-2811	635	16	assumption	assumption	NOUN
taxlaw-2811	635	17	that	that	SCONJ
taxlaw-2811	635	18	the	the	DET
taxlaw-2811	635	19	cost	cost	NOUN
taxlaw-2811	635	20	base	base	NOUN
taxlaw-2811	635	21	of	of	ADP
taxlaw-2811	635	22	the	the	DET
taxlaw-2811	635	23	shares	share	NOUN
taxlaw-2811	635	24	for	for	ADP
taxlaw-2811	635	25	amt	amt	PROPN
taxlaw-2811	635	26	purposes	purpose	NOUN
taxlaw-2811	635	27	is	be	AUX
taxlaw-2811	635	28	$	$	SYM
taxlaw-2811	635	29	22.77	22.77	NUM
taxlaw-2811	635	30	rather	rather	ADV
taxlaw-2811	635	31	than	than	ADP
taxlaw-2811	635	32	the	the	DET
taxlaw-2811	635	33	$	$	SYM
taxlaw-2811	635	34	14.25	14.25	NUM
taxlaw-2811	635	35	cost	cost	NOUN
taxlaw-2811	635	36	assumed	assume	VERB
taxlaw-2811	635	37	for	for	ADP
taxlaw-2811	635	38	regular	regular	ADJ
taxlaw-2811	635	39	tax	tax	NOUN
taxlaw-2811	635	40	purposes	purpose	NOUN
taxlaw-2811	635	41	.	.	PUNCT
taxlaw-2811	636	1	however	however	ADV
taxlaw-2811	636	2	,	,	PUNCT
taxlaw-2811	636	3	because	because	SCONJ
taxlaw-2811	636	4	the	the	DET
taxlaw-2811	636	5	long	long	ADJ
taxlaw-2811	636	6	-	-	PUNCT
taxlaw-2811	636	7	term	term	NOUN
taxlaw-2811	636	8	capital	capital	NOUN
taxlaw-2811	636	9	gains	gain	NOUN
taxlaw-2811	636	10	tax	tax	NOUN
taxlaw-2811	636	11	rate	rate	NOUN
taxlaw-2811	636	12	of	of	ADP
taxlaw-2811	636	13	fifteen	fifteen	NUM
taxlaw-2811	636	14	percent	percent	NOUN
taxlaw-2811	636	15	is	be	AUX
taxlaw-2811	636	16	applicable	applicable	ADJ
taxlaw-2811	636	17	for	for	ADP
taxlaw-2811	636	18	both	both	PRON
taxlaw-2811	636	19	amt	amt	PROPN
taxlaw-2811	636	20	and	and	CCONJ
taxlaw-2811	636	21	regular	regular	ADJ
taxlaw-2811	636	22	tax	tax	NOUN
taxlaw-2811	636	23	purposes	purpose	NOUN
taxlaw-2811	636	24	,	,	PUNCT
taxlaw-2811	636	25	the	the	DET
taxlaw-2811	636	26	amt	amt	PROPN
taxlaw-2811	636	27	credit	credit	NOUN
taxlaw-2811	636	28	available	available	ADJ
taxlaw-2811	636	29	that	that	DET
taxlaw-2811	636	30	year	year	NOUN
taxlaw-2811	636	31	will	will	AUX
taxlaw-2811	636	32	,	,	PUNCT
taxlaw-2811	636	33	in	in	ADP
taxlaw-2811	636	34	effect	effect	NOUN
taxlaw-2811	636	35	,	,	PUNCT
taxlaw-2811	636	36	be	be	AUX
taxlaw-2811	636	37	limited	limit	VERB
taxlaw-2811	636	38	to	to	ADP
taxlaw-2811	636	39	fifteen	fifteen	NUM
taxlaw-2811	636	40	percent	percent	NOUN
taxlaw-2811	636	41	of	of	ADP
taxlaw-2811	636	42	the	the	DET
taxlaw-2811	636	43	benefit	benefit	NOUN
taxlaw-2811	636	44	included	include	VERB
taxlaw-2811	636	45	in	in	ADP
taxlaw-2811	636	46	income	income	NOUN
taxlaw-2811	636	47	in	in	ADP
taxlaw-2811	636	48	the	the	DET
taxlaw-2811	636	49	year	year	NOUN
taxlaw-2811	636	50	of	of	ADP
taxlaw-2811	636	51	exercise	exercise	NOUN
taxlaw-2811	636	52	rather	rather	ADV
taxlaw-2811	636	53	than	than	ADP
taxlaw-2811	636	54	the	the	DET
taxlaw-2811	636	55	full	full	ADJ
taxlaw-2811	636	56	amt	amt	PROPN
taxlaw-2811	636	57	paid	pay	VERB
taxlaw-2811	636	58	that	that	DET
taxlaw-2811	636	59	year	year	NOUN
taxlaw-2811	636	60	.	.	PUNCT
taxlaw-2811	637	1	87	87	NUM
taxlaw-2811	637	2	thus	thus	ADV
taxlaw-2811	637	3	,	,	PUNCT
taxlaw-2811	637	4	the	the	DET
taxlaw-2811	637	5	amt	amt	PROPN
taxlaw-2811	637	6	liability	liability	NOUN
taxlaw-2811	637	7	in	in	ADP
taxlaw-2811	637	8	the	the	DET
taxlaw-2811	637	9	year	year	NOUN
taxlaw-2811	637	10	of	of	ADP
taxlaw-2811	637	11	exercise	exercise	NOUN
taxlaw-2811	637	12	may	may	AUX
taxlaw-2811	637	13	act	act	VERB
taxlaw-2811	637	14	as	as	ADV
taxlaw-2811	637	15	more	more	ADJ
taxlaw-2811	637	16	than	than	ADP
taxlaw-2811	637	17	an	an	DET
taxlaw-2811	637	18	anti	anti	ADJ
taxlaw-2811	637	19	-	-	ADJ
taxlaw-2811	637	20	deferral	deferral	ADJ
taxlaw-2811	637	21	mechanism	mechanism	NOUN
taxlaw-2811	637	22	;	;	PUNCT
taxlaw-2811	637	23	it	it	PRON
taxlaw-2811	637	24	acts	act	VERB
taxlaw-2811	637	25	as	as	ADP
taxlaw-2811	637	26	a	a	DET
taxlaw-2811	637	27	real	real	ADJ
taxlaw-2811	637	28	cost	cost	NOUN
taxlaw-2811	637	29	in	in	ADP
taxlaw-2811	637	30	this	this	DET
taxlaw-2811	637	31	case	case	NOUN
taxlaw-2811	637	32	to	to	ADP
taxlaw-2811	637	33	the	the	DET
taxlaw-2811	637	34	extent	extent	NOUN
taxlaw-2811	637	35	that	that	SCONJ
taxlaw-2811	637	36	the	the	DET
taxlaw-2811	637	37	credit	credit	NOUN
taxlaw-2811	637	38	can	can	AUX
taxlaw-2811	637	39	not	not	PART
taxlaw-2811	637	40	be	be	AUX
taxlaw-2811	637	41	fully	fully	ADV
taxlaw-2811	637	42	utilized	utilize	VERB
taxlaw-2811	637	43	by	by	ADP
taxlaw-2811	637	44	the	the	DET
taxlaw-2811	637	45	time	time	NOUN
taxlaw-2811	637	46	the	the	DET
taxlaw-2811	637	47	shares	share	NOUN
taxlaw-2811	637	48	are	be	AUX
taxlaw-2811	637	49	sold	sell	VERB
taxlaw-2811	637	50	.	.	PUNCT
taxlaw-2811	638	1	as	as	SCONJ
taxlaw-2811	638	2	indicated	indicate	VERB
taxlaw-2811	638	3	in	in	ADP
taxlaw-2811	638	4	table	table	NOUN
taxlaw-2811	638	5	3	3	NUM
taxlaw-2811	638	6	,	,	PUNCT
taxlaw-2811	638	7	the	the	DET
taxlaw-2811	638	8	canadian	canadian	ADJ
taxlaw-2811	638	9	executive	executive	NOUN
taxlaw-2811	638	10	enjoys	enjoy	VERB
taxlaw-2811	638	11	a	a	DET
taxlaw-2811	638	12	net	net	ADJ
taxlaw-2811	638	13	employee	employee	NOUN
taxlaw-2811	638	14	benefit	benefit	NOUN
taxlaw-2811	638	15	of	of	ADP
taxlaw-2811	638	16	almost	almost	ADV
taxlaw-2811	638	17	$	$	SYM
taxlaw-2811	638	18	35,000	35,000	NUM
taxlaw-2811	638	19	,	,	PUNCT
taxlaw-2811	638	20	or	or	CCONJ
taxlaw-2811	638	21	14.5	14.5	NUM
taxlaw-2811	638	22	%	%	NOUN
taxlaw-2811	638	23	more	more	ADJ
taxlaw-2811	638	24	than	than	ADP
taxlaw-2811	638	25	the	the	DET
taxlaw-2811	638	26	u.s	u.s	PROPN
taxlaw-2811	638	27	.	.	PROPN
taxlaw-2811	638	28	executive	executive	NOUN
taxlaw-2811	638	29	.	.	PUNCT
taxlaw-2811	639	1	88	88	NUM
taxlaw-2811	639	2	in	in	ADP
taxlaw-2811	639	3	the	the	DET
taxlaw-2811	639	4	second	second	ADJ
taxlaw-2811	639	5	scenario	scenario	NOUN
taxlaw-2811	639	6	in	in	ADP
taxlaw-2811	639	7	the	the	DET
taxlaw-2811	639	8	united	united	PROPN
taxlaw-2811	639	9	states	states	PROPN
taxlaw-2811	639	10	,	,	PUNCT
taxlaw-2811	639	11	only	only	ADV
taxlaw-2811	639	12	5,434	5,434	NUM
taxlaw-2811	639	13	options	option	NOUN
taxlaw-2811	639	14	per	per	ADP
taxlaw-2811	639	15	year	year	NOUN
taxlaw-2811	639	16	of	of	ADP
taxlaw-2811	639	17	vesting	vest	VERB
taxlaw-2811	639	18	qualify	qualify	VERB
taxlaw-2811	639	19	for	for	ADP
taxlaw-2811	639	20	iso	iso	NOUN
taxlaw-2811	639	21	treatment	treatment	NOUN
taxlaw-2811	639	22	.	.	PUNCT
taxlaw-2811	640	1	89	89	NUM
taxlaw-2811	640	2	since	since	SCONJ
taxlaw-2811	640	3	this	this	PRON
taxlaw-2811	640	4	is	be	AUX
taxlaw-2811	640	5	less	less	ADJ
taxlaw-2811	640	6	than	than	ADP
taxlaw-2811	640	7	the	the	DET
taxlaw-2811	640	8	6,000	6,000	NUM
taxlaw-2811	640	9	options	option	NOUN
taxlaw-2811	640	10	that	that	PRON
taxlaw-2811	640	11	vest	vest	VERB
taxlaw-2811	640	12	each	each	DET
taxlaw-2811	640	13	year	year	NOUN
taxlaw-2811	640	14	under	under	ADP
taxlaw-2811	640	15	this	this	DET
taxlaw-2811	640	16	plan	plan	NOUN
taxlaw-2811	640	17	,	,	PUNCT
taxlaw-2811	640	18	the	the	DET
taxlaw-2811	640	19	excess	excess	ADJ
taxlaw-2811	640	20	options	option	NOUN
taxlaw-2811	640	21	(	(	PUNCT
taxlaw-2811	640	22	566	566	NUM
taxlaw-2811	640	23	per	per	ADP
taxlaw-2811	640	24	year	year	NOUN
taxlaw-2811	640	25	)	)	PUNCT
taxlaw-2811	640	26	are	be	AUX
taxlaw-2811	640	27	treated	treat	VERB
taxlaw-2811	640	28	as	as	ADP
taxlaw-2811	640	29	nsos	nso	NOUN
taxlaw-2811	640	30	,	,	PUNCT
taxlaw-2811	640	31	with	with	ADP
taxlaw-2811	640	32	the	the	DET
taxlaw-2811	640	33	stock	stock	NOUN
taxlaw-2811	640	34	option	option	NOUN
taxlaw-2811	640	35	benefit	benefit	NOUN
taxlaw-2811	640	36	on	on	ADP
taxlaw-2811	640	37	these	these	DET
taxlaw-2811	640	38	options	option	NOUN
taxlaw-2811	640	39	subject	subject	ADJ
taxlaw-2811	640	40	to	to	ADP
taxlaw-2811	640	41	tax	tax	NOUN
taxlaw-2811	640	42	in	in	ADP
taxlaw-2811	640	43	the	the	DET
taxlaw-2811	640	44	year	year	NOUN
taxlaw-2811	640	45	of	of	ADP
taxlaw-2811	640	46	exercise	exercise	NOUN
taxlaw-2811	640	47	.	.	PUNCT
taxlaw-2811	641	1	90	90	NUM
taxlaw-2811	641	2	consequently	consequently	ADV
taxlaw-2811	641	3	,	,	PUNCT
taxlaw-2811	641	4	in	in	ADP
taxlaw-2811	641	5	the	the	DET
taxlaw-2811	641	6	year	year	NOUN
taxlaw-2811	641	7	of	of	ADP
taxlaw-2811	641	8	exercise	exercise	NOUN
taxlaw-2811	641	9	,	,	PUNCT
taxlaw-2811	641	10	the	the	DET
taxlaw-2811	641	11	stock	stock	NOUN
taxlaw-2811	641	12	option	option	NOUN
taxlaw-2811	641	13	benefit	benefit	NOUN
taxlaw-2811	641	14	on	on	ADP
taxlaw-2811	641	15	27,170	27,170	NUM
taxlaw-2811	641	16	exercised	exercise	VERB
taxlaw-2811	641	17	options	option	NOUN
taxlaw-2811	641	18	will	will	AUX
taxlaw-2811	641	19	be	be	AUX
taxlaw-2811	641	20	deferred	defer	VERB
taxlaw-2811	641	21	until	until	ADP
taxlaw-2811	641	22	the	the	DET
taxlaw-2811	641	23	year	year	NOUN
taxlaw-2811	641	24	in	in	ADP
taxlaw-2811	641	25	which	which	PRON
taxlaw-2811	641	26	the	the	DET
taxlaw-2811	641	27	shares	share	NOUN
taxlaw-2811	641	28	are	be	AUX
taxlaw-2811	641	29	sold	sell	VERB
taxlaw-2811	641	30	for	for	ADP
taxlaw-2811	641	31	regular	regular	ADJ
taxlaw-2811	641	32	income	income	NOUN
taxlaw-2811	641	33	tax	tax	NOUN
taxlaw-2811	641	34	purposes	purpose	NOUN
taxlaw-2811	641	35	,	,	PUNCT
taxlaw-2811	641	36	with	with	ADP
taxlaw-2811	641	37	the	the	DET
taxlaw-2811	641	38	balance	balance	NOUN
taxlaw-2811	641	39	91	91	NUM
taxlaw-2811	641	40	subject	subject	NOUN
taxlaw-2811	641	41	to	to	ADP
taxlaw-2811	641	42	tax	tax	NOUN
taxlaw-2811	641	43	in	in	ADP
taxlaw-2811	641	44	the	the	DET
taxlaw-2811	641	45	year	year	NOUN
taxlaw-2811	641	46	of	of	ADP
taxlaw-2811	641	47	exercise	exercise	NOUN
taxlaw-2811	641	48	.	.	PUNCT
taxlaw-2811	642	1	92	92	NUM
taxlaw-2811	642	2	subject	subject	NOUN
taxlaw-2811	642	3	to	to	ADP
taxlaw-2811	642	4	amt	amt	PROPN
taxlaw-2811	642	5	,	,	PUNCT
taxlaw-2811	642	6	the	the	DET
taxlaw-2811	642	7	result	result	NOUN
taxlaw-2811	642	8	is	be	AUX
taxlaw-2811	642	9	similar	similar	ADJ
taxlaw-2811	642	10	to	to	ADP
taxlaw-2811	642	11	that	that	PRON
taxlaw-2811	642	12	in	in	ADP
taxlaw-2811	642	13	canada	canada	PROPN
taxlaw-2811	642	14	,	,	PUNCT
taxlaw-2811	642	15	except	except	SCONJ
taxlaw-2811	642	16	that	that	SCONJ
taxlaw-2811	642	17	there	there	PRON
taxlaw-2811	642	18	is	be	VERB
taxlaw-2811	642	19	no	no	DET
taxlaw-2811	642	20	equivalent	equivalent	ADJ
taxlaw-2811	642	21	to	to	ADP
taxlaw-2811	642	22	the	the	DET
taxlaw-2811	642	23	deduction	deduction	NOUN
taxlaw-2811	642	24	under	under	ADP
taxlaw-2811	642	25	paragraph	paragraph	NOUN
taxlaw-2811	642	26	110(1)(d	110(1)(d	NUM
taxlaw-2811	642	27	)	)	PUNCT
taxlaw-2811	642	28	of	of	ADP
taxlaw-2811	642	29	the	the	DET
taxlaw-2811	642	30	i.t.a	i.t.a	NOUN
taxlaw-2811	642	31	.	.	PROPN
taxlaw-2811	642	32	,	,	PUNCT
taxlaw-2811	642	33	so	so	SCONJ
taxlaw-2811	642	34	that	that	SCONJ
taxlaw-2811	642	35	the	the	DET
taxlaw-2811	642	36	entire	entire	ADJ
taxlaw-2811	642	37	$	$	SYM
taxlaw-2811	642	38	12,367.10	12,367.10	NUM
taxlaw-2811	642	39	is	be	AUX
taxlaw-2811	642	40	subject	subject	ADJ
taxlaw-2811	642	41	to	to	ADP
taxlaw-2811	642	42	tax	tax	NOUN
taxlaw-2811	642	43	in	in	ADP
taxlaw-2811	642	44	the	the	DET
taxlaw-2811	642	45	year	year	NOUN
taxlaw-2811	642	46	of	of	ADP
taxlaw-2811	642	47	exercise	exercise	NOUN
taxlaw-2811	642	48	at	at	ADP
taxlaw-2811	642	49	the	the	DET
taxlaw-2811	642	50	employee	employee	NOUN
taxlaw-2811	642	51	’s	’s	PART
taxlaw-2811	642	52	marginal	marginal	ADJ
taxlaw-2811	642	53	tax	tax	NOUN
taxlaw-2811	642	54	rate	rate	NOUN
taxlaw-2811	642	55	.	.	PUNCT
taxlaw-2811	643	1	93	93	NUM
taxlaw-2811	643	2	for	for	ADP
taxlaw-2811	643	3	amt	amt	PROPN
taxlaw-2811	643	4	purposes	purpose	NOUN
taxlaw-2811	643	5	,	,	PUNCT
taxlaw-2811	643	6	however	however	ADV
taxlaw-2811	643	7	,	,	PUNCT
taxlaw-2811	643	8	the	the	DET
taxlaw-2811	643	9	entire	entire	ADJ
taxlaw-2811	643	10	stock	stock	NOUN
taxlaw-2811	643	11	option	option	NOUN
taxlaw-2811	643	12	benefit	benefit	NOUN
taxlaw-2811	643	13	(	(	PUNCT
taxlaw-2811	643	14	including	include	VERB
taxlaw-2811	643	15	the	the	DET
taxlaw-2811	643	16	5,434	5,434	NUM
taxlaw-2811	643	17	options	option	NOUN
taxlaw-2811	643	18	that	that	PRON
taxlaw-2811	643	19	qualify	qualify	VERB
taxlaw-2811	643	20	for	for	ADP
taxlaw-2811	643	21	iso	iso	NOUN
taxlaw-2811	643	22	treatment	treatment	NOUN
taxlaw-2811	643	23	)	)	PUNCT
taxlaw-2811	643	24	is	be	AUX
taxlaw-2811	643	25	included	include	VERB
taxlaw-2811	643	26	in	in	ADP
taxlaw-2811	643	27	income	income	NOUN
taxlaw-2811	643	28	in	in	ADP
taxlaw-2811	643	29	86	86	NUM
taxlaw-2811	643	30	see	see	NOUN
taxlaw-2811	643	31	i.r.c	i.r.c	NOUN
taxlaw-2811	643	32	.	.	PUNCT
taxlaw-2811	644	1	§	§	PROPN
taxlaw-2811	644	2	53(b	53(b	NUM
taxlaw-2811	644	3	)	)	PUNCT
taxlaw-2811	644	4	(	(	PUNCT
taxlaw-2811	644	5	2006	2006	NUM
taxlaw-2811	644	6	)	)	PUNCT
taxlaw-2811	644	7	.	.	PUNCT
taxlaw-2811	645	1	87	87	NUM
taxlaw-2811	645	2	see	see	VERB
taxlaw-2811	645	3	i.r.c	i.r.c	NOUN
taxlaw-2811	645	4	.	.	PUNCT
taxlaw-2811	646	1	§	§	PROPN
taxlaw-2811	646	2	55(b	55(b	PROPN
taxlaw-2811	646	3	)	)	PUNCT
taxlaw-2811	646	4	(	(	PUNCT
taxlaw-2811	646	5	west	west	NOUN
taxlaw-2811	646	6	2011	2011	NUM
taxlaw-2811	646	7	)	)	PUNCT
taxlaw-2811	646	8	.	.	PUNCT
taxlaw-2811	647	1	assuming	assume	VERB
taxlaw-2811	647	2	that	that	SCONJ
taxlaw-2811	647	3	the	the	DET
taxlaw-2811	647	4	executive	executive	NOUN
taxlaw-2811	647	5	’s	’s	PART
taxlaw-2811	647	6	compensation	compensation	NOUN
taxlaw-2811	647	7	in	in	ADP
taxlaw-2811	647	8	addition	addition	NOUN
taxlaw-2811	647	9	to	to	ADP
taxlaw-2811	647	10	the	the	DET
taxlaw-2811	647	11	stock	stock	NOUN
taxlaw-2811	647	12	option	option	NOUN
taxlaw-2811	647	13	benefit	benefit	NOUN
taxlaw-2811	647	14	is	be	AUX
taxlaw-2811	647	15	high	high	ADJ
taxlaw-2811	647	16	enough	enough	ADV
taxlaw-2811	647	17	to	to	PART
taxlaw-2811	647	18	make	make	VERB
taxlaw-2811	647	19	the	the	DET
taxlaw-2811	647	20	amt	amt	PROPN
taxlaw-2811	647	21	rate	rate	NOUN
taxlaw-2811	647	22	twenty	twenty	NUM
taxlaw-2811	647	23	-	-	PUNCT
taxlaw-2811	647	24	eight	eight	NUM
taxlaw-2811	647	25	percent	percent	NOUN
taxlaw-2811	647	26	(	(	PUNCT
taxlaw-2811	647	27	on	on	ADP
taxlaw-2811	647	28	income	income	NOUN
taxlaw-2811	647	29	other	other	ADJ
taxlaw-2811	647	30	than	than	ADP
taxlaw-2811	647	31	the	the	DET
taxlaw-2811	647	32	long	long	ADJ
taxlaw-2811	647	33	-	-	PUNCT
taxlaw-2811	647	34	term	term	NOUN
taxlaw-2811	647	35	capital	capital	NOUN
taxlaw-2811	647	36	gain	gain	NOUN
taxlaw-2811	647	37	)	)	PUNCT
taxlaw-2811	647	38	and	and	CCONJ
taxlaw-2811	647	39	to	to	PART
taxlaw-2811	647	40	eliminate	eliminate	VERB
taxlaw-2811	647	41	the	the	DET
taxlaw-2811	647	42	benefit	benefit	NOUN
taxlaw-2811	647	43	of	of	ADP
taxlaw-2811	647	44	the	the	DET
taxlaw-2811	647	45	exemption	exemption	NOUN
taxlaw-2811	647	46	amount	amount	NOUN
taxlaw-2811	647	47	,	,	PUNCT
taxlaw-2811	647	48	the	the	DET
taxlaw-2811	647	49	amt	amt	PROPN
taxlaw-2811	647	50	payable	payable	ADJ
taxlaw-2811	647	51	on	on	ADP
taxlaw-2811	647	52	the	the	DET
taxlaw-2811	647	53	long	long	ADJ
taxlaw-2811	647	54	-	-	PUNCT
taxlaw-2811	647	55	term	term	NOUN
taxlaw-2811	647	56	capital	capital	NOUN
taxlaw-2811	647	57	gain	gain	NOUN
taxlaw-2811	647	58	will	will	AUX
taxlaw-2811	647	59	be	be	AUX
taxlaw-2811	647	60	$	$	SYM
taxlaw-2811	647	61	10,035	10,035	NUM
taxlaw-2811	647	62	[	[	PUNCT
taxlaw-2811	647	63	15	15	NUM
taxlaw-2811	647	64	%	%	NOUN
taxlaw-2811	647	65	×	×	NOUN
taxlaw-2811	647	66	30,000	30,000	NUM
taxlaw-2811	647	67	×	×	NOUN
taxlaw-2811	647	68	(	(	PUNCT
taxlaw-2811	647	69	$	$	SYM
taxlaw-2811	647	70	25	25	NUM
taxlaw-2811	647	71	–	–	PUNCT
taxlaw-2811	647	72	$	$	SYM
taxlaw-2811	647	73	22.77	22.77	NUM
taxlaw-2811	647	74	)	)	PUNCT
taxlaw-2811	647	75	]	]	PUNCT
taxlaw-2811	647	76	compared	compare	VERB
taxlaw-2811	647	77	to	to	ADP
taxlaw-2811	647	78	the	the	DET
taxlaw-2811	647	79	regular	regular	ADJ
taxlaw-2811	647	80	tax	tax	NOUN
taxlaw-2811	647	81	of	of	ADP
taxlaw-2811	647	82	$	$	SYM
taxlaw-2811	647	83	48,375	48,375	NUM
taxlaw-2811	647	84	,	,	PUNCT
taxlaw-2811	647	85	so	so	SCONJ
taxlaw-2811	647	86	that	that	SCONJ
taxlaw-2811	647	87	$	$	SYM
taxlaw-2811	647	88	38,340	38,340	NUM
taxlaw-2811	647	89	of	of	ADP
taxlaw-2811	647	90	the	the	DET
taxlaw-2811	647	91	amt	amt	PROPN
taxlaw-2811	647	92	credit	credit	NOUN
taxlaw-2811	647	93	carried	carry	VERB
taxlaw-2811	647	94	over	over	ADP
taxlaw-2811	647	95	from	from	ADP
taxlaw-2811	647	96	the	the	DET
taxlaw-2811	647	97	year	year	NOUN
taxlaw-2811	647	98	of	of	ADP
taxlaw-2811	647	99	exercise	exercise	NOUN
taxlaw-2811	647	100	could	could	AUX
taxlaw-2811	647	101	be	be	AUX
taxlaw-2811	647	102	applied	apply	VERB
taxlaw-2811	647	103	to	to	ADP
taxlaw-2811	647	104	the	the	DET
taxlaw-2811	647	105	extent	extent	NOUN
taxlaw-2811	647	106	that	that	SCONJ
taxlaw-2811	647	107	it	it	PRON
taxlaw-2811	647	108	has	have	AUX
taxlaw-2811	647	109	not	not	PART
taxlaw-2811	647	110	been	be	AUX
taxlaw-2811	647	111	previously	previously	ADV
taxlaw-2811	647	112	used	use	VERB
taxlaw-2811	647	113	.	.	PUNCT
taxlaw-2811	648	1	in	in	ADP
taxlaw-2811	648	2	other	other	ADJ
taxlaw-2811	648	3	words	word	NOUN
taxlaw-2811	648	4	,	,	PUNCT
taxlaw-2811	648	5	approximately	approximately	ADV
taxlaw-2811	648	6	53.5	53.5	NUM
taxlaw-2811	648	7	%	%	NOUN
taxlaw-2811	648	8	(	(	PUNCT
taxlaw-2811	648	9	far	far	ADV
taxlaw-2811	648	10	less	less	ADJ
taxlaw-2811	648	11	than	than	ADP
taxlaw-2811	648	12	all	all	PRON
taxlaw-2811	648	13	)	)	PUNCT
taxlaw-2811	648	14	of	of	ADP
taxlaw-2811	648	15	the	the	DET
taxlaw-2811	648	16	amt	amt	PROPN
taxlaw-2811	648	17	credit	credit	NOUN
taxlaw-2811	648	18	carried	carry	VERB
taxlaw-2811	648	19	over	over	ADP
taxlaw-2811	648	20	from	from	ADP
taxlaw-2811	648	21	the	the	DET
taxlaw-2811	648	22	year	year	NOUN
taxlaw-2811	648	23	the	the	DET
taxlaw-2811	648	24	options	option	NOUN
taxlaw-2811	648	25	were	be	AUX
taxlaw-2811	648	26	exercised	exercise	VERB
taxlaw-2811	648	27	could	could	AUX
taxlaw-2811	648	28	be	be	AUX
taxlaw-2811	648	29	applied	apply	VERB
taxlaw-2811	648	30	in	in	ADP
taxlaw-2811	648	31	the	the	DET
taxlaw-2811	648	32	year	year	NOUN
taxlaw-2811	648	33	of	of	ADP
taxlaw-2811	648	34	sale	sale	NOUN
taxlaw-2811	648	35	to	to	PART
taxlaw-2811	648	36	reduce	reduce	VERB
taxlaw-2811	648	37	the	the	DET
taxlaw-2811	648	38	regular	regular	ADJ
taxlaw-2811	648	39	tax	tax	NOUN
taxlaw-2811	648	40	otherwise	otherwise	ADV
taxlaw-2811	648	41	owing	owe	VERB
taxlaw-2811	648	42	that	that	DET
taxlaw-2811	648	43	year	year	NOUN
taxlaw-2811	648	44	.	.	PUNCT
taxlaw-2811	649	1	see	see	VERB
taxlaw-2811	649	2	i.r.c	i.r.c	NOUN
taxlaw-2811	649	3	.	.	PUNCT
taxlaw-2811	650	1	§	§	PROPN
taxlaw-2811	650	2	55	55	NUM
taxlaw-2811	650	3	(	(	PUNCT
taxlaw-2811	650	4	west	west	NOUN
taxlaw-2811	650	5	2011	2011	NUM
taxlaw-2811	650	6	)	)	PUNCT
taxlaw-2811	650	7	;	;	PUNCT
taxlaw-2811	650	8	i.r.c	i.r.c	NOUN
taxlaw-2811	650	9	.	.	PUNCT
taxlaw-2811	651	1	§	§	PROPN
taxlaw-2811	651	2	56	56	NUM
taxlaw-2811	651	3	(	(	PUNCT
taxlaw-2811	651	4	2006	2006	NUM
taxlaw-2811	651	5	)	)	PUNCT
taxlaw-2811	651	6	.	.	PUNCT
taxlaw-2811	652	1	88	88	NUM
taxlaw-2811	652	2	see	see	VERB
taxlaw-2811	652	3	supra	supra	ADJ
taxlaw-2811	652	4	table	table	NOUN
taxlaw-2811	652	5	3	3	NUM
taxlaw-2811	652	6	.	.	SYM
taxlaw-2811	652	7	89	89	NUM
taxlaw-2811	652	8	see	see	VERB
taxlaw-2811	652	9	i.r.c	i.r.c	NOUN
taxlaw-2811	652	10	.	.	PUNCT
taxlaw-2811	653	1	§	§	PROPN
taxlaw-2811	653	2	§	§	PROPN
taxlaw-2811	653	3	421(a	421(a	PROPN
taxlaw-2811	653	4	)	)	PUNCT
taxlaw-2811	653	5	,	,	PUNCT
taxlaw-2811	653	6	422(a)-(b	422(a)-(b	NUM
taxlaw-2811	653	7	)	)	PUNCT
taxlaw-2811	653	8	(	(	PUNCT
taxlaw-2811	653	9	2006	2006	NUM
taxlaw-2811	653	10	)	)	PUNCT
taxlaw-2811	653	11	.	.	PUNCT
taxlaw-2811	654	1	90	90	NUM
taxlaw-2811	654	2	see	see	NOUN
taxlaw-2811	654	3	i.r.c	i.r.c	NOUN
taxlaw-2811	654	4	.	.	PUNCT
taxlaw-2811	655	1	§	§	PROPN
taxlaw-2811	655	2	83	83	NUM
taxlaw-2811	655	3	(	(	PUNCT
taxlaw-2811	655	4	2006	2006	NUM
taxlaw-2811	655	5	)	)	PUNCT
taxlaw-2811	655	6	.	.	PUNCT
taxlaw-2811	656	1	91	91	NUM
taxlaw-2811	656	2	in	in	ADP
taxlaw-2811	656	3	this	this	DET
taxlaw-2811	656	4	scenario	scenario	NOUN
taxlaw-2811	656	5	,	,	PUNCT
taxlaw-2811	656	6	the	the	DET
taxlaw-2811	656	7	benefit	benefit	NOUN
taxlaw-2811	656	8	on	on	ADP
taxlaw-2811	656	9	2,830	2,830	NUM
taxlaw-2811	656	10	options	option	NOUN
taxlaw-2811	656	11	.	.	PUNCT
taxlaw-2811	657	1	92	92	NUM
taxlaw-2811	657	2	see	see	NOUN
taxlaw-2811	657	3	i.r.c	i.r.c	NOUN
taxlaw-2811	657	4	.	.	PUNCT
taxlaw-2811	658	1	§	§	PROPN
taxlaw-2811	658	2	§	§	PROPN
taxlaw-2811	658	3	421(a	421(a	PROPN
taxlaw-2811	658	4	)	)	PUNCT
taxlaw-2811	658	5	,	,	PUNCT
taxlaw-2811	658	6	422(d	422(d	PROPN
taxlaw-2811	658	7	)	)	PUNCT
taxlaw-2811	658	8	(	(	PUNCT
taxlaw-2811	658	9	2006	2006	NUM
taxlaw-2811	658	10	)	)	PUNCT
taxlaw-2811	658	11	.	.	PUNCT
taxlaw-2811	659	1	93	93	NUM
taxlaw-2811	660	1	i	i	PROPN
taxlaw-2811	660	2	d.	d.	PROPN
taxlaw-2811	660	3	;	;	PUNCT
taxlaw-2811	660	4	see	see	VERB
taxlaw-2811	660	5	also	also	ADV
taxlaw-2811	660	6	i.r.c	i.r.c	NOUN
taxlaw-2811	660	7	.	.	PUNCT
taxlaw-2811	661	1	§	§	PROPN
taxlaw-2811	661	2	55(b	55(b	PROPN
taxlaw-2811	661	3	)	)	PUNCT
taxlaw-2811	661	4	(	(	PUNCT
taxlaw-2811	661	5	west	west	NOUN
taxlaw-2811	661	6	2011	2011	NUM
taxlaw-2811	661	7	)	)	PUNCT
taxlaw-2811	661	8	;	;	PUNCT
taxlaw-2811	661	9	i.r.c	i.r.c	NOUN
taxlaw-2811	661	10	.	.	PUNCT
taxlaw-2811	662	1	§	§	PROPN
taxlaw-2811	662	2	56(b)(3	56(b)(3	NUM
taxlaw-2811	662	3	)	)	PUNCT
taxlaw-2811	662	4	(	(	PUNCT
taxlaw-2811	662	5	2006	2006	NUM
taxlaw-2811	662	6	)	)	PUNCT
taxlaw-2811	662	7	.	.	PUNCT
taxlaw-2811	663	1	170	170	NUM
taxlaw-2811	663	2	columbia	columbia	PROPN
taxlaw-2811	663	3	journal	journal	PROPN
taxlaw-2811	663	4	of	of	ADP
taxlaw-2811	663	5	tax	tax	NOUN
taxlaw-2811	663	6	law	law	NOUN
taxlaw-2811	664	1	[	[	X
taxlaw-2811	664	2	vol.3:144	vol.3:144	ADP
taxlaw-2811	664	3	the	the	DET
taxlaw-2811	664	4	year	year	NOUN
taxlaw-2811	664	5	of	of	ADP
taxlaw-2811	664	6	exercise	exercise	NOUN
taxlaw-2811	664	7	,	,	PUNCT
taxlaw-2811	664	8	dramatically	dramatically	ADV
taxlaw-2811	664	9	increasing	increase	VERB
taxlaw-2811	664	10	the	the	DET
taxlaw-2811	664	11	tax	tax	NOUN
taxlaw-2811	664	12	liability	liability	NOUN
taxlaw-2811	664	13	in	in	ADP
taxlaw-2811	664	14	that	that	DET
taxlaw-2811	664	15	year	year	NOUN
taxlaw-2811	664	16	.	.	PUNCT
taxlaw-2811	665	1	94	94	NUM
taxlaw-2811	666	1	thus	thus	ADV
taxlaw-2811	666	2	,	,	PUNCT
taxlaw-2811	666	3	for	for	ADP
taxlaw-2811	666	4	amt	amt	PROPN
taxlaw-2811	666	5	purposes	purpose	NOUN
taxlaw-2811	666	6	,	,	PUNCT
taxlaw-2811	666	7	the	the	DET
taxlaw-2811	666	8	tentative	tentative	ADJ
taxlaw-2811	666	9	minimum	minimum	ADJ
taxlaw-2811	666	10	tax	tax	NOUN
taxlaw-2811	666	11	payable	payable	NOUN
taxlaw-2811	666	12	would	would	AUX
taxlaw-2811	666	13	be	be	AUX
taxlaw-2811	666	14	the	the	DET
taxlaw-2811	666	15	same	same	ADJ
taxlaw-2811	666	16	as	as	ADP
taxlaw-2811	666	17	in	in	ADP
taxlaw-2811	666	18	the	the	DET
taxlaw-2811	666	19	first	first	ADJ
taxlaw-2811	666	20	scenario	scenario	NOUN
taxlaw-2811	666	21	.	.	PUNCT
taxlaw-2811	667	1	95	95	NUM
taxlaw-2811	667	2	in	in	ADP
taxlaw-2811	667	3	the	the	DET
taxlaw-2811	667	4	year	year	NOUN
taxlaw-2811	667	5	of	of	ADP
taxlaw-2811	667	6	sale	sale	NOUN
taxlaw-2811	667	7	in	in	ADP
taxlaw-2811	667	8	the	the	DET
taxlaw-2811	667	9	second	second	ADJ
taxlaw-2811	667	10	scenario	scenario	NOUN
taxlaw-2811	667	11	,	,	PUNCT
taxlaw-2811	667	12	the	the	DET
taxlaw-2811	667	13	deferred	defer	VERB
taxlaw-2811	667	14	stock	stock	NOUN
taxlaw-2811	667	15	option	option	NOUN
taxlaw-2811	667	16	benefit	benefit	NOUN
taxlaw-2811	667	17	will	will	AUX
taxlaw-2811	667	18	form	form	VERB
taxlaw-2811	667	19	part	part	NOUN
taxlaw-2811	667	20	of	of	ADP
taxlaw-2811	667	21	the	the	DET
taxlaw-2811	667	22	long	long	ADJ
taxlaw-2811	667	23	-	-	PUNCT
taxlaw-2811	667	24	term	term	NOUN
taxlaw-2811	667	25	capital	capital	NOUN
taxlaw-2811	667	26	gain	gain	NOUN
taxlaw-2811	667	27	realized	realize	VERB
taxlaw-2811	667	28	by	by	ADP
taxlaw-2811	667	29	the	the	DET
taxlaw-2811	667	30	employee	employee	NOUN
taxlaw-2811	667	31	,	,	PUNCT
taxlaw-2811	667	32	so	so	SCONJ
taxlaw-2811	667	33	that	that	SCONJ
taxlaw-2811	667	34	for	for	ADP
taxlaw-2811	667	35	regular	regular	ADJ
taxlaw-2811	667	36	income	income	NOUN
taxlaw-2811	667	37	tax	tax	NOUN
taxlaw-2811	667	38	purposes	purpose	NOUN
taxlaw-2811	667	39	the	the	DET
taxlaw-2811	667	40	employee	employee	NOUN
taxlaw-2811	667	41	benefits	benefit	VERB
taxlaw-2811	667	42	not	not	PART
taxlaw-2811	667	43	only	only	ADV
taxlaw-2811	667	44	from	from	ADP
taxlaw-2811	667	45	a	a	DET
taxlaw-2811	667	46	deferral	deferral	NOUN
taxlaw-2811	667	47	of	of	ADP
taxlaw-2811	667	48	this	this	DET
taxlaw-2811	667	49	income	income	NOUN
taxlaw-2811	667	50	inclusion	inclusion	NOUN
taxlaw-2811	667	51	,	,	PUNCT
taxlaw-2811	667	52	but	but	CCONJ
taxlaw-2811	667	53	also	also	ADV
taxlaw-2811	667	54	from	from	ADP
taxlaw-2811	667	55	the	the	DET
taxlaw-2811	667	56	application	application	NOUN
taxlaw-2811	667	57	of	of	ADP
taxlaw-2811	667	58	the	the	DET
taxlaw-2811	667	59	long	long	ADJ
taxlaw-2811	667	60	-	-	PUNCT
taxlaw-2811	667	61	term	term	NOUN
taxlaw-2811	667	62	capital	capital	NOUN
taxlaw-2811	667	63	gains	gain	NOUN
taxlaw-2811	667	64	tax	tax	NOUN
taxlaw-2811	667	65	rate	rate	NOUN
taxlaw-2811	667	66	of	of	ADP
taxlaw-2811	667	67	fifteen	fifteen	NUM
taxlaw-2811	667	68	percent	percent	NOUN
taxlaw-2811	667	69	.	.	PUNCT
taxlaw-2811	668	1	96	96	NUM
taxlaw-2811	668	2	the	the	DET
taxlaw-2811	668	3	$	$	SYM
taxlaw-2811	668	4	185,632.90	185,632.90	NUM
taxlaw-2811	668	5	long	long	ADJ
taxlaw-2811	668	6	-	-	PUNCT
taxlaw-2811	668	7	term	term	NOUN
taxlaw-2811	668	8	capital	capital	NOUN
taxlaw-2811	668	9	gain	gain	NOUN
taxlaw-2811	668	10	in	in	ADP
taxlaw-2811	668	11	the	the	DET
taxlaw-2811	668	12	year	year	NOUN
taxlaw-2811	668	13	of	of	ADP
taxlaw-2811	668	14	sale	sale	NOUN
taxlaw-2811	668	15	is	be	AUX
taxlaw-2811	668	16	made	make	VERB
taxlaw-2811	668	17	up	up	ADP
taxlaw-2811	668	18	of	of	ADP
taxlaw-2811	668	19	$	$	SYM
taxlaw-2811	668	20	179,322	179,322	NUM
taxlaw-2811	668	21	97	97	NUM
taxlaw-2811	668	22	plus	plus	CCONJ
taxlaw-2811	668	23	$	$	SYM
taxlaw-2811	668	24	6,310.90	6,310.90	NUM
taxlaw-2811	668	25	.	.	PUNCT
taxlaw-2811	669	1	98	98	NUM
taxlaw-2811	669	2	this	this	DET
taxlaw-2811	669	3	amount	amount	NOUN
taxlaw-2811	669	4	is	be	AUX
taxlaw-2811	669	5	subject	subject	ADJ
taxlaw-2811	669	6	to	to	ADP
taxlaw-2811	669	7	tax	tax	NOUN
taxlaw-2811	669	8	at	at	ADP
taxlaw-2811	669	9	the	the	DET
taxlaw-2811	669	10	rate	rate	NOUN
taxlaw-2811	669	11	of	of	ADP
taxlaw-2811	669	12	fifteen	fifteen	NUM
taxlaw-2811	669	13	percent	percent	NOUN
taxlaw-2811	669	14	,	,	PUNCT
taxlaw-2811	669	15	for	for	ADP
taxlaw-2811	669	16	a	a	DET
taxlaw-2811	669	17	tax	tax	NOUN
taxlaw-2811	669	18	liability	liability	NOUN
taxlaw-2811	669	19	of	of	ADP
taxlaw-2811	669	20	$	$	SYM
taxlaw-2811	669	21	27,845	27,845	NUM
taxlaw-2811	669	22	.	.	PUNCT
taxlaw-2811	670	1	99	99	NUM
taxlaw-2811	670	2	as	as	ADP
taxlaw-2811	670	3	in	in	ADP
taxlaw-2811	670	4	the	the	DET
taxlaw-2811	670	5	first	first	ADJ
taxlaw-2811	670	6	scenario	scenario	NOUN
taxlaw-2811	670	7	,	,	PUNCT
taxlaw-2811	670	8	the	the	DET
taxlaw-2811	670	9	amt	amt	PROPN
taxlaw-2811	670	10	liability	liability	NOUN
taxlaw-2811	670	11	in	in	ADP
taxlaw-2811	670	12	the	the	DET
taxlaw-2811	670	13	year	year	NOUN
taxlaw-2811	670	14	the	the	DET
taxlaw-2811	670	15	shares	share	NOUN
taxlaw-2811	670	16	are	be	AUX
taxlaw-2811	670	17	sold	sell	VERB
taxlaw-2811	670	18	is	be	AUX
taxlaw-2811	670	19	computed	compute	VERB
taxlaw-2811	670	20	on	on	ADP
taxlaw-2811	670	21	the	the	DET
taxlaw-2811	670	22	assumption	assumption	NOUN
taxlaw-2811	670	23	that	that	SCONJ
taxlaw-2811	670	24	the	the	DET
taxlaw-2811	670	25	cost	cost	NOUN
taxlaw-2811	670	26	base	base	NOUN
taxlaw-2811	670	27	of	of	ADP
taxlaw-2811	670	28	the	the	DET
taxlaw-2811	670	29	shares	share	NOUN
taxlaw-2811	670	30	for	for	ADP
taxlaw-2811	670	31	amt	amt	PROPN
taxlaw-2811	670	32	purposes	purpose	NOUN
taxlaw-2811	670	33	is	be	AUX
taxlaw-2811	670	34	$	$	SYM
taxlaw-2811	670	35	22.77	22.77	NUM
taxlaw-2811	670	36	rather	rather	ADV
taxlaw-2811	670	37	than	than	ADP
taxlaw-2811	670	38	the	the	DET
taxlaw-2811	670	39	$	$	SYM
taxlaw-2811	670	40	14.25	14.25	NUM
taxlaw-2811	670	41	cost	cost	NOUN
taxlaw-2811	670	42	assumed	assume	VERB
taxlaw-2811	670	43	for	for	ADP
taxlaw-2811	670	44	regular	regular	ADJ
taxlaw-2811	670	45	tax	tax	NOUN
taxlaw-2811	670	46	purposes	purpose	NOUN
taxlaw-2811	670	47	.	.	PUNCT
taxlaw-2811	671	1	100	100	NUM
taxlaw-2811	671	2	assuming	assume	VERB
taxlaw-2811	671	3	that	that	SCONJ
taxlaw-2811	671	4	the	the	DET
taxlaw-2811	671	5	executive	executive	NOUN
taxlaw-2811	671	6	’s	’s	PART
taxlaw-2811	671	7	compensation	compensation	NOUN
taxlaw-2811	671	8	in	in	ADP
taxlaw-2811	671	9	addition	addition	NOUN
taxlaw-2811	671	10	to	to	ADP
taxlaw-2811	671	11	the	the	DET
taxlaw-2811	671	12	stock	stock	NOUN
taxlaw-2811	671	13	option	option	NOUN
taxlaw-2811	671	14	benefit	benefit	NOUN
taxlaw-2811	671	15	is	be	AUX
taxlaw-2811	671	16	high	high	ADJ
taxlaw-2811	671	17	enough	enough	ADV
taxlaw-2811	671	18	for	for	SCONJ
taxlaw-2811	671	19	an	an	DET
taxlaw-2811	671	20	amt	amt	PROPN
taxlaw-2811	671	21	rate	rate	NOUN
taxlaw-2811	671	22	of	of	ADP
taxlaw-2811	671	23	twenty	twenty	NUM
taxlaw-2811	671	24	-	-	PUNCT
taxlaw-2811	671	25	eight	eight	NUM
taxlaw-2811	671	26	percent	percent	NOUN
taxlaw-2811	671	27	to	to	PART
taxlaw-2811	671	28	apply	apply	VERB
taxlaw-2811	671	29	on	on	ADP
taxlaw-2811	671	30	income	income	NOUN
taxlaw-2811	671	31	other	other	ADJ
taxlaw-2811	671	32	than	than	ADP
taxlaw-2811	671	33	the	the	DET
taxlaw-2811	671	34	long	long	ADJ
taxlaw-2811	671	35	-	-	PUNCT
taxlaw-2811	671	36	term	term	NOUN
taxlaw-2811	671	37	capital	capital	NOUN
taxlaw-2811	671	38	gain	gain	NOUN
taxlaw-2811	671	39	,	,	PUNCT
taxlaw-2811	671	40	and	and	CCONJ
taxlaw-2811	671	41	is	be	AUX
taxlaw-2811	671	42	high	high	ADJ
taxlaw-2811	671	43	enough	enough	ADV
taxlaw-2811	671	44	for	for	ADP
taxlaw-2811	671	45	the	the	DET
taxlaw-2811	671	46	benefit	benefit	NOUN
taxlaw-2811	671	47	of	of	ADP
taxlaw-2811	671	48	the	the	DET
taxlaw-2811	671	49	exemption	exemption	NOUN
taxlaw-2811	671	50	amount	amount	NOUN
taxlaw-2811	671	51	to	to	PART
taxlaw-2811	671	52	be	be	AUX
taxlaw-2811	671	53	eliminated	eliminate	VERB
taxlaw-2811	671	54	,	,	PUNCT
taxlaw-2811	671	55	the	the	DET
taxlaw-2811	671	56	amt	amt	PROPN
taxlaw-2811	671	57	payable	payable	ADJ
taxlaw-2811	671	58	on	on	ADP
taxlaw-2811	671	59	the	the	DET
taxlaw-2811	671	60	longterm	longterm	ADJ
taxlaw-2811	671	61	capital	capital	NOUN
taxlaw-2811	671	62	gain	gain	NOUN
taxlaw-2811	671	63	will	will	AUX
taxlaw-2811	671	64	be	be	AUX
taxlaw-2811	671	65	$	$	SYM
taxlaw-2811	671	66	10,035	10,035	NUM
taxlaw-2811	671	67	,	,	PUNCT
taxlaw-2811	671	68	101	101	NUM
taxlaw-2811	671	69	compared	compare	VERB
taxlaw-2811	671	70	to	to	ADP
taxlaw-2811	671	71	the	the	DET
taxlaw-2811	671	72	regular	regular	ADJ
taxlaw-2811	671	73	tax	tax	NOUN
taxlaw-2811	671	74	of	of	ADP
taxlaw-2811	671	75	$	$	SYM
taxlaw-2811	671	76	27,845	27,845	NUM
taxlaw-2811	671	77	.	.	PUNCT
taxlaw-2811	672	1	therefore	therefore	ADV
taxlaw-2811	672	2	,	,	PUNCT
taxlaw-2811	672	3	$	$	SYM
taxlaw-2811	672	4	17,810	17,810	NUM
taxlaw-2811	672	5	of	of	ADP
taxlaw-2811	672	6	the	the	DET
taxlaw-2811	672	7	amt	amt	PROPN
taxlaw-2811	672	8	credit	credit	NOUN
taxlaw-2811	672	9	carried	carry	VERB
taxlaw-2811	672	10	over	over	ADP
taxlaw-2811	672	11	from	from	ADP
taxlaw-2811	672	12	the	the	DET
taxlaw-2811	672	13	year	year	NOUN
taxlaw-2811	672	14	of	of	ADP
taxlaw-2811	672	15	exercise	exercise	NOUN
taxlaw-2811	672	16	could	could	AUX
taxlaw-2811	672	17	be	be	AUX
taxlaw-2811	672	18	applied	apply	VERB
taxlaw-2811	672	19	to	to	ADP
taxlaw-2811	672	20	the	the	DET
taxlaw-2811	672	21	extent	extent	NOUN
taxlaw-2811	672	22	that	that	SCONJ
taxlaw-2811	672	23	it	it	PRON
taxlaw-2811	672	24	has	have	AUX
taxlaw-2811	672	25	not	not	PART
taxlaw-2811	672	26	been	be	AUX
taxlaw-2811	672	27	previously	previously	ADV
taxlaw-2811	672	28	used	use	VERB
taxlaw-2811	672	29	.	.	PUNCT
taxlaw-2811	673	1	102	102	NUM
taxlaw-2811	673	2	due	due	ADP
taxlaw-2811	673	3	to	to	ADP
taxlaw-2811	673	4	the	the	DET
taxlaw-2811	673	5	significant	significant	ADJ
taxlaw-2811	673	6	amt	amt	PROPN
taxlaw-2811	673	7	liability	liability	NOUN
taxlaw-2811	673	8	in	in	ADP
taxlaw-2811	673	9	the	the	DET
taxlaw-2811	673	10	year	year	NOUN
taxlaw-2811	673	11	of	of	ADP
taxlaw-2811	673	12	exercise	exercise	NOUN
taxlaw-2811	673	13	,	,	PUNCT
taxlaw-2811	673	14	which	which	PRON
taxlaw-2811	673	15	is	be	AUX
taxlaw-2811	673	16	only	only	ADV
taxlaw-2811	673	17	partially	partially	ADV
taxlaw-2811	673	18	creditable	creditable	ADJ
taxlaw-2811	673	19	in	in	ADP
taxlaw-2811	673	20	the	the	DET
taxlaw-2811	673	21	year	year	NOUN
taxlaw-2811	673	22	of	of	ADP
taxlaw-2811	673	23	sale	sale	NOUN
taxlaw-2811	673	24	,	,	PUNCT
taxlaw-2811	673	25	the	the	DET
taxlaw-2811	673	26	u.s	u.s	PROPN
taxlaw-2811	673	27	.	.	PROPN
taxlaw-2811	673	28	executive	executive	NOUN
taxlaw-2811	673	29	is	be	AUX
taxlaw-2811	673	30	in	in	ADP
taxlaw-2811	673	31	a	a	DET
taxlaw-2811	673	32	substantially	substantially	ADV
taxlaw-2811	673	33	worse	bad	ADJ
taxlaw-2811	673	34	position	position	NOUN
taxlaw-2811	673	35	than	than	ADP
taxlaw-2811	673	36	the	the	DET
taxlaw-2811	673	37	canadian	canadian	ADJ
taxlaw-2811	673	38	executive	executive	NOUN
taxlaw-2811	673	39	.	.	PUNCT
taxlaw-2811	674	1	103	103	NUM
taxlaw-2811	674	2	under	under	ADP
taxlaw-2811	674	3	the	the	DET
taxlaw-2811	674	4	reduced	reduce	VERB
taxlaw-2811	674	5	share	share	NOUN
taxlaw-2811	674	6	option	option	NOUN
taxlaw-2811	674	7	scenario	scenario	NOUN
taxlaw-2811	674	8	in	in	ADP
taxlaw-2811	674	9	the	the	DET
taxlaw-2811	674	10	united	united	PROPN
taxlaw-2811	674	11	states	states	PROPN
taxlaw-2811	674	12	,	,	PUNCT
taxlaw-2811	674	13	the	the	DET
taxlaw-2811	674	14	regular	regular	ADJ
taxlaw-2811	674	15	income	income	NOUN
taxlaw-2811	674	16	tax	tax	NOUN
taxlaw-2811	674	17	treatment	treatment	NOUN
taxlaw-2811	674	18	in	in	ADP
taxlaw-2811	674	19	the	the	DET
taxlaw-2811	674	20	year	year	NOUN
taxlaw-2811	674	21	of	of	ADP
taxlaw-2811	674	22	exercise	exercise	NOUN
taxlaw-2811	674	23	is	be	AUX
taxlaw-2811	674	24	similar	similar	ADJ
taxlaw-2811	674	25	to	to	ADP
taxlaw-2811	674	26	that	that	PRON
taxlaw-2811	674	27	in	in	ADP
taxlaw-2811	674	28	the	the	DET
taxlaw-2811	674	29	first	first	ADJ
taxlaw-2811	674	30	scenario	scenario	NOUN
taxlaw-2811	674	31	,	,	PUNCT
taxlaw-2811	674	32	with	with	ADP
taxlaw-2811	674	33	the	the	DET
taxlaw-2811	674	34	individual	individual	NOUN
taxlaw-2811	674	35	deferring	defer	VERB
taxlaw-2811	674	36	the	the	DET
taxlaw-2811	674	37	full	full	ADJ
taxlaw-2811	674	38	stock	stock	NOUN
taxlaw-2811	674	39	option	option	NOUN
taxlaw-2811	674	40	benefit	benefit	NOUN
taxlaw-2811	674	41	until	until	ADP
taxlaw-2811	674	42	the	the	DET
taxlaw-2811	674	43	year	year	NOUN
taxlaw-2811	674	44	of	of	ADP
taxlaw-2811	674	45	sale	sale	NOUN
taxlaw-2811	674	46	.	.	PUNCT
taxlaw-2811	675	1	however	however	ADV
taxlaw-2811	675	2	,	,	PUNCT
taxlaw-2811	675	3	for	for	ADP
taxlaw-2811	675	4	amt	amt	PROPN
taxlaw-2811	675	5	purposes	purpose	NOUN
taxlaw-2811	675	6	,	,	PUNCT
taxlaw-2811	675	7	the	the	DET
taxlaw-2811	675	8	entire	entire	ADJ
taxlaw-2811	675	9	stock	stock	NOUN
taxlaw-2811	675	10	option	option	NOUN
taxlaw-2811	675	11	benefit	benefit	NOUN
taxlaw-2811	675	12	is	be	AUX
taxlaw-2811	675	13	included	include	VERB
taxlaw-2811	675	14	in	in	ADP
taxlaw-2811	675	15	amti	amti	PROPN
taxlaw-2811	675	16	.	.	PUNCT
taxlaw-2811	676	1	104	104	NUM
taxlaw-2811	676	2	based	base	VERB
taxlaw-2811	676	3	on	on	ADP
taxlaw-2811	676	4	the	the	DET
taxlaw-2811	676	5	same	same	ADJ
taxlaw-2811	676	6	assumptions	assumption	NOUN
taxlaw-2811	676	7	as	as	ADP
taxlaw-2811	676	8	in	in	ADP
taxlaw-2811	676	9	the	the	DET
taxlaw-2811	676	10	preceding	precede	VERB
taxlaw-2811	676	11	scenarios	scenario	NOUN
taxlaw-2811	676	12	,	,	PUNCT
taxlaw-2811	676	13	the	the	DET
taxlaw-2811	676	14	amt	amt	PROPN
taxlaw-2811	676	15	liability	liability	NOUN
taxlaw-2811	676	16	would	would	AUX
taxlaw-2811	676	17	be	be	AUX
taxlaw-2811	676	18	$	$	SYM
taxlaw-2811	676	19	28,429	28,429	NUM
taxlaw-2811	676	20	in	in	ADP
taxlaw-2811	676	21	the	the	DET
taxlaw-2811	676	22	year	year	NOUN
taxlaw-2811	676	23	of	of	ADP
taxlaw-2811	676	24	exercise	exercise	NOUN
taxlaw-2811	676	25	.	.	PUNCT
taxlaw-2811	677	1	105	105	NUM
taxlaw-2811	677	2	in	in	ADP
taxlaw-2811	677	3	the	the	DET
taxlaw-2811	677	4	year	year	NOUN
taxlaw-2811	677	5	of	of	ADP
taxlaw-2811	677	6	sale	sale	NOUN
taxlaw-2811	677	7	,	,	PUNCT
taxlaw-2811	677	8	the	the	DET
taxlaw-2811	677	9	regular	regular	ADJ
taxlaw-2811	677	10	tax	tax	NOUN
taxlaw-2811	677	11	liability	liability	NOUN
taxlaw-2811	677	12	would	would	AUX
taxlaw-2811	677	13	be	be	AUX
taxlaw-2811	677	14	$	$	SYM
taxlaw-2811	677	15	23,002	23,002	NUM
taxlaw-2811	677	16	compared	compare	VERB
taxlaw-2811	677	17	to	to	ADP
taxlaw-2811	677	18	an	an	DET
taxlaw-2811	677	19	amt	amt	PROPN
taxlaw-2811	677	20	liability	liability	NOUN
taxlaw-2811	677	21	of	of	ADP
taxlaw-2811	677	22	$	$	SYM
taxlaw-2811	677	23	14,507	14,507	NUM
taxlaw-2811	677	24	,	,	PUNCT
taxlaw-2811	677	25	so	so	SCONJ
taxlaw-2811	677	26	that	that	SCONJ
taxlaw-2811	677	27	an	an	DET
taxlaw-2811	677	28	amt	amt	PROPN
taxlaw-2811	677	29	credit	credit	NOUN
taxlaw-2811	677	30	of	of	ADP
taxlaw-2811	677	31	$	$	SYM
taxlaw-2811	677	32	8,495	8,495	NUM
taxlaw-2811	677	33	could	could	AUX
taxlaw-2811	677	34	be	be	AUX
taxlaw-2811	677	35	applied	apply	VERB
taxlaw-2811	677	36	to	to	PART
taxlaw-2811	677	37	reduce	reduce	VERB
taxlaw-2811	677	38	the	the	DET
taxlaw-2811	677	39	tax	tax	NOUN
taxlaw-2811	677	40	liability	liability	NOUN
taxlaw-2811	677	41	to	to	ADP
taxlaw-2811	677	42	$	$	SYM
taxlaw-2811	677	43	14,507	14,507	NUM
taxlaw-2811	677	44	.	.	PUNCT
taxlaw-2811	678	1	106	106	NUM
taxlaw-2811	678	2	again	again	ADV
taxlaw-2811	678	3	,	,	PUNCT
taxlaw-2811	678	4	the	the	DET
taxlaw-2811	678	5	resulting	result	VERB
taxlaw-2811	678	6	after	after	ADP
taxlaw-2811	678	7	-	-	PUNCT
taxlaw-2811	678	8	tax	tax	NOUN
taxlaw-2811	678	9	benefit	benefit	NOUN
taxlaw-2811	678	10	to	to	ADP
taxlaw-2811	678	11	the	the	DET
taxlaw-2811	678	12	employee	employee	NOUN
taxlaw-2811	678	13	is	be	AUX
taxlaw-2811	678	14	significantly	significantly	ADV
taxlaw-2811	678	15	less	less	ADJ
taxlaw-2811	678	16	than	than	ADP
taxlaw-2811	678	17	that	that	PRON
taxlaw-2811	678	18	in	in	ADP
taxlaw-2811	678	19	canada	canada	PROPN
taxlaw-2811	678	20	.	.	PUNCT
taxlaw-2811	679	1	107	107	NUM
taxlaw-2811	679	2	94	94	NUM
taxlaw-2811	679	3	see	see	VERB
taxlaw-2811	679	4	supra	supra	PROPN
taxlaw-2811	679	5	note	note	NOUN
taxlaw-2811	679	6	39	39	NUM
taxlaw-2811	679	7	and	and	CCONJ
taxlaw-2811	679	8	accompanying	accompany	VERB
taxlaw-2811	679	9	text	text	NOUN
taxlaw-2811	679	10	.	.	PUNCT
taxlaw-2811	680	1	95	95	NUM
taxlaw-2811	680	2	see	see	VERB
taxlaw-2811	680	3	supra	supra	PROPN
taxlaw-2811	680	4	note	note	NOUN
taxlaw-2811	680	5	39	39	NUM
taxlaw-2811	680	6	and	and	CCONJ
taxlaw-2811	680	7	accompanying	accompany	VERB
taxlaw-2811	680	8	text	text	NOUN
taxlaw-2811	680	9	(	(	PUNCT
taxlaw-2811	680	10	the	the	DET
taxlaw-2811	680	11	amt	amt	PROPN
taxlaw-2811	680	12	payable	payable	ADJ
taxlaw-2811	680	13	will	will	AUX
taxlaw-2811	680	14	be	be	AUX
taxlaw-2811	680	15	somewhat	somewhat	ADV
taxlaw-2811	680	16	less	less	ADJ
taxlaw-2811	680	17	than	than	ADP
taxlaw-2811	680	18	the	the	DET
taxlaw-2811	680	19	tentative	tentative	ADJ
taxlaw-2811	680	20	minimum	minimum	ADJ
taxlaw-2811	680	21	tax	tax	NOUN
taxlaw-2811	680	22	payable	payable	NOUN
taxlaw-2811	680	23	)	)	PUNCT
taxlaw-2811	680	24	;	;	PUNCT
taxlaw-2811	680	25	see	see	VERB
taxlaw-2811	680	26	also	also	ADV
taxlaw-2811	680	27	supra	supra	ADJ
taxlaw-2811	680	28	table	table	NOUN
taxlaw-2811	680	29	3	3	NUM
taxlaw-2811	680	30	(	(	PUNCT
taxlaw-2811	680	31	for	for	ADP
taxlaw-2811	680	32	illustrative	illustrative	ADJ
taxlaw-2811	680	33	purposes	purpose	NOUN
taxlaw-2811	680	34	,	,	PUNCT
taxlaw-2811	680	35	the	the	DET
taxlaw-2811	680	36	amt	amt	PROPN
taxlaw-2811	680	37	is	be	AUX
taxlaw-2811	680	38	assumed	assume	VERB
taxlaw-2811	680	39	to	to	PART
taxlaw-2811	680	40	be	be	AUX
taxlaw-2811	680	41	the	the	DET
taxlaw-2811	680	42	difference	difference	NOUN
taxlaw-2811	680	43	between	between	ADP
taxlaw-2811	680	44	$	$	SYM
taxlaw-2811	680	45	71,568	71,568	NUM
taxlaw-2811	680	46	tentative	tentative	ADJ
taxlaw-2811	680	47	minimum	minimum	NOUN
taxlaw-2811	680	48	tax	tax	NOUN
taxlaw-2811	680	49	payable	payable	NOUN
taxlaw-2811	680	50	and	and	CCONJ
taxlaw-2811	680	51	the	the	DET
taxlaw-2811	680	52	$	$	SYM
taxlaw-2811	680	53	3,586	3,586	NUM
taxlaw-2811	680	54	regular	regular	ADJ
taxlaw-2811	680	55	tax	tax	NOUN
taxlaw-2811	680	56	payable	payable	NOUN
taxlaw-2811	680	57	on	on	ADP
taxlaw-2811	680	58	the	the	DET
taxlaw-2811	680	59	2,830	2,830	NUM
taxlaw-2811	680	60	options	option	NOUN
taxlaw-2811	680	61	)	)	PUNCT
taxlaw-2811	680	62	.	.	PUNCT
taxlaw-2811	681	1	96	96	NUM
taxlaw-2811	681	2	see	see	VERB
taxlaw-2811	681	3	i.r.c	i.r.c	NOUN
taxlaw-2811	681	4	.	.	PUNCT
taxlaw-2811	682	1	§	§	PROPN
taxlaw-2811	682	2	1(h	1(h	NUM
taxlaw-2811	682	3	)	)	PUNCT
taxlaw-2811	682	4	(	(	PUNCT
taxlaw-2811	682	5	2006	2006	NUM
taxlaw-2811	682	6	)	)	PUNCT
taxlaw-2811	682	7	.	.	PUNCT
taxlaw-2811	683	1	97	97	NUM
taxlaw-2811	684	1	the	the	DET
taxlaw-2811	684	2	gain	gain	NOUN
taxlaw-2811	684	3	realized	realize	VERB
taxlaw-2811	684	4	on	on	ADP
taxlaw-2811	684	5	the	the	DET
taxlaw-2811	684	6	27,170	27,170	NUM
taxlaw-2811	684	7	(	(	PUNCT
taxlaw-2811	684	8	5	5	NUM
taxlaw-2811	684	9	×	×	NOUN
taxlaw-2811	684	10	5,434	5,434	NUM
taxlaw-2811	684	11	)	)	PUNCT
taxlaw-2811	684	12	isos	iso	NOUN
taxlaw-2811	684	13	,	,	PUNCT
taxlaw-2811	684	14	calculated	calculate	VERB
taxlaw-2811	684	15	as	as	ADP
taxlaw-2811	684	16	[	[	X
taxlaw-2811	684	17	27,170	27,170	NUM
taxlaw-2811	684	18	×	×	NOUN
taxlaw-2811	684	19	(	(	PUNCT
taxlaw-2811	684	20	$	$	SYM
taxlaw-2811	684	21	25	25	NUM
taxlaw-2811	684	22	–	–	PUNCT
taxlaw-2811	684	23	$	$	SYM
taxlaw-2811	684	24	18.40	18.40	NUM
taxlaw-2811	684	25	)	)	PUNCT
taxlaw-2811	684	26	]	]	PUNCT
taxlaw-2811	684	27	.	.	PUNCT
taxlaw-2811	685	1	see	see	VERB
taxlaw-2811	685	2	i.r.c	i.r.c	NOUN
taxlaw-2811	685	3	.	.	PUNCT
taxlaw-2811	686	1	§	§	PROPN
taxlaw-2811	686	2	421(a	421(a	PROPN
taxlaw-2811	686	3	)	)	PUNCT
taxlaw-2811	686	4	(	(	PUNCT
taxlaw-2811	686	5	2006	2006	NUM
taxlaw-2811	686	6	)	)	PUNCT
taxlaw-2811	686	7	.	.	PUNCT
taxlaw-2811	687	1	98	98	NUM
taxlaw-2811	688	1	the	the	DET
taxlaw-2811	688	2	gain	gain	NOUN
taxlaw-2811	688	3	realized	realize	VERB
taxlaw-2811	688	4	on	on	ADP
taxlaw-2811	688	5	the	the	DET
taxlaw-2811	688	6	2,830	2,830	NUM
taxlaw-2811	688	7	(	(	PUNCT
taxlaw-2811	688	8	5	5	NUM
taxlaw-2811	688	9	×	×	NOUN
taxlaw-2811	688	10	566	566	NUM
taxlaw-2811	688	11	)	)	PUNCT
taxlaw-2811	688	12	nsos	nso	NOUN
taxlaw-2811	688	13	,	,	PUNCT
taxlaw-2811	688	14	calculated	calculate	VERB
taxlaw-2811	688	15	as	as	ADP
taxlaw-2811	688	16	[	[	X
taxlaw-2811	688	17	2,830	2,830	NUM
taxlaw-2811	688	18	×	×	NOUN
taxlaw-2811	688	19	(	(	PUNCT
taxlaw-2811	688	20	$	$	SYM
taxlaw-2811	688	21	25	25	NUM
taxlaw-2811	688	22	–	–	PUNCT
taxlaw-2811	688	23	$	$	SYM
taxlaw-2811	688	24	22.77	22.77	NUM
taxlaw-2811	688	25	)	)	PUNCT
taxlaw-2811	688	26	]	]	PUNCT
taxlaw-2811	688	27	.	.	PUNCT
taxlaw-2811	689	1	see	see	VERB
taxlaw-2811	689	2	i.r.c	i.r.c	NOUN
taxlaw-2811	689	3	.	.	PUNCT
taxlaw-2811	690	1	§	§	PROPN
taxlaw-2811	690	2	83(a	83(a	NUM
taxlaw-2811	690	3	)	)	PUNCT
taxlaw-2811	690	4	(	(	PUNCT
taxlaw-2811	690	5	2006	2006	NUM
taxlaw-2811	690	6	)	)	PUNCT
taxlaw-2811	690	7	.	.	PUNCT
taxlaw-2811	691	1	99	99	NUM
taxlaw-2811	691	2	see	see	ADJ
taxlaw-2811	691	3	i.r.c	i.r.c	NOUN
taxlaw-2811	691	4	.	.	PUNCT
taxlaw-2811	692	1	§	§	PROPN
taxlaw-2811	692	2	1(h	1(h	NUM
taxlaw-2811	692	3	)	)	PUNCT
taxlaw-2811	692	4	(	(	PUNCT
taxlaw-2811	692	5	2006	2006	NUM
taxlaw-2811	692	6	)	)	PUNCT
taxlaw-2811	692	7	.	.	PUNCT
taxlaw-2811	693	1	100	100	NUM
taxlaw-2811	693	2	see	see	VERB
taxlaw-2811	693	3	i.r.c	i.r.c	NOUN
taxlaw-2811	693	4	.	.	PUNCT
taxlaw-2811	694	1	§	§	PROPN
taxlaw-2811	694	2	56(b)(3	56(b)(3	NUM
taxlaw-2811	694	3	)	)	PUNCT
taxlaw-2811	694	4	(	(	PUNCT
taxlaw-2811	694	5	2006	2006	NUM
taxlaw-2811	694	6	)	)	PUNCT
taxlaw-2811	694	7	.	.	PUNCT
taxlaw-2811	695	1	101	101	NUM
taxlaw-2811	695	2	15	15	NUM
taxlaw-2811	695	3	%	%	NOUN
taxlaw-2811	695	4	×	×	NOUN
taxlaw-2811	695	5	30,000	30,000	NUM
taxlaw-2811	695	6	×	×	NOUN
taxlaw-2811	695	7	(	(	PUNCT
taxlaw-2811	695	8	$	$	SYM
taxlaw-2811	695	9	25	25	NUM
taxlaw-2811	695	10	–	–	PUNCT
taxlaw-2811	695	11	$	$	SYM
taxlaw-2811	695	12	22.77	22.77	NUM
taxlaw-2811	695	13	)	)	PUNCT
taxlaw-2811	695	14	=	=	PUNCT
taxlaw-2811	695	15	$	$	SYM
taxlaw-2811	695	16	10,035	10,035	NUM
taxlaw-2811	695	17	.	.	PUNCT
taxlaw-2811	696	1	see	see	VERB
taxlaw-2811	696	2	i.r.c	i.r.c	NOUN
taxlaw-2811	696	3	.	.	PUNCT
taxlaw-2811	697	1	§	§	PROPN
taxlaw-2811	697	2	§	§	PROPN
taxlaw-2811	697	3	55(b	55(b	PROPN
taxlaw-2811	697	4	)	)	PUNCT
taxlaw-2811	697	5	,	,	PUNCT
taxlaw-2811	697	6	(	(	PUNCT
taxlaw-2811	697	7	d	d	X
taxlaw-2811	697	8	)	)	PUNCT
taxlaw-2811	697	9	(	(	PUNCT
taxlaw-2811	697	10	west	west	NOUN
taxlaw-2811	697	11	2011	2011	NUM
taxlaw-2811	697	12	)	)	PUNCT
taxlaw-2811	697	13	.	.	PUNCT
taxlaw-2811	698	1	102	102	NUM
taxlaw-2811	698	2	see	see	VERB
taxlaw-2811	698	3	i.r.c	i.r.c	NOUN
taxlaw-2811	698	4	.	.	PUNCT
taxlaw-2811	699	1	§	§	PROPN
taxlaw-2811	699	2	53(a	53(a	NUM
taxlaw-2811	699	3	)	)	PUNCT
taxlaw-2811	699	4	(	(	PUNCT
taxlaw-2811	699	5	2006	2006	NUM
taxlaw-2811	699	6	)	)	PUNCT
taxlaw-2811	699	7	.	.	PUNCT
taxlaw-2811	700	1	103	103	NUM
taxlaw-2811	700	2	see	see	VERB
taxlaw-2811	700	3	supra	supra	ADJ
taxlaw-2811	700	4	table	table	NOUN
taxlaw-2811	700	5	3	3	NUM
taxlaw-2811	700	6	(	(	PUNCT
taxlaw-2811	700	7	the	the	DET
taxlaw-2811	700	8	canadian	canadian	ADJ
taxlaw-2811	700	9	executive	executive	NOUN
taxlaw-2811	700	10	enjoys	enjoy	VERB
taxlaw-2811	700	11	a	a	DET
taxlaw-2811	700	12	net	net	ADJ
taxlaw-2811	700	13	employee	employee	NOUN
taxlaw-2811	700	14	benefit	benefit	NOUN
taxlaw-2811	700	15	of	of	ADP
taxlaw-2811	700	16	almost	almost	ADV
taxlaw-2811	700	17	$	$	SYM
taxlaw-2811	700	18	53,000	53,000	NUM
taxlaw-2811	700	19	,	,	PUNCT
taxlaw-2811	700	20	or	or	CCONJ
taxlaw-2811	700	21	45.4	45.4	NUM
taxlaw-2811	700	22	%	%	NOUN
taxlaw-2811	700	23	more	more	ADJ
taxlaw-2811	700	24	than	than	ADP
taxlaw-2811	700	25	the	the	DET
taxlaw-2811	700	26	american	american	ADJ
taxlaw-2811	700	27	executive	executive	NOUN
taxlaw-2811	700	28	in	in	ADP
taxlaw-2811	700	29	this	this	DET
taxlaw-2811	700	30	scenario	scenario	NOUN
taxlaw-2811	700	31	)	)	PUNCT
taxlaw-2811	700	32	.	.	PUNCT
taxlaw-2811	701	1	104	104	NUM
taxlaw-2811	701	2	i.r.c	i.r.c	NOUN
taxlaw-2811	701	3	.	.	PUNCT
taxlaw-2811	702	1	§	§	PROPN
taxlaw-2811	702	2	56(b)(3	56(b)(3	NUM
taxlaw-2811	702	3	)	)	PUNCT
taxlaw-2811	702	4	(	(	PUNCT
taxlaw-2811	702	5	2006	2006	NUM
taxlaw-2811	702	6	)	)	PUNCT
taxlaw-2811	702	7	.	.	PUNCT
taxlaw-2811	703	1	105	105	NUM
taxlaw-2811	703	2	see	see	VERB
taxlaw-2811	703	3	supra	supra	PROPN
taxlaw-2811	703	4	pp	pp	PROPN
taxlaw-2811	703	5	.	.	PUNCT
taxlaw-2811	704	1	158	158	NUM
taxlaw-2811	704	2	-	-	SYM
taxlaw-2811	704	3	59	59	NUM
taxlaw-2811	704	4	(	(	PUNCT
taxlaw-2811	704	5	discussing	discuss	VERB
taxlaw-2811	704	6	the	the	DET
taxlaw-2811	704	7	assumptions	assumption	NOUN
taxlaw-2811	704	8	behind	behind	ADP
taxlaw-2811	704	9	the	the	DET
taxlaw-2811	704	10	preceding	precede	VERB
taxlaw-2811	704	11	examples	example	NOUN
taxlaw-2811	704	12	)	)	PUNCT
taxlaw-2811	704	13	.	.	PUNCT
taxlaw-2811	705	1	106	106	NUM
taxlaw-2811	705	2	see	see	VERB
taxlaw-2811	705	3	supra	supra	ADJ
taxlaw-2811	705	4	table	table	NOUN
taxlaw-2811	705	5	3	3	NUM
taxlaw-2811	705	6	.	.	NOUN
taxlaw-2811	705	7	107	107	NUM
taxlaw-2811	706	1	the	the	DET
taxlaw-2811	706	2	canadian	canadian	ADJ
taxlaw-2811	706	3	executive	executive	NOUN
taxlaw-2811	706	4	realizes	realize	VERB
taxlaw-2811	706	5	$	$	SYM
taxlaw-2811	706	6	20,700	20,700	NUM
taxlaw-2811	706	7	after	after	ADP
taxlaw-2811	706	8	tax	tax	NOUN
taxlaw-2811	706	9	,	,	PUNCT
taxlaw-2811	706	10	or	or	CCONJ
taxlaw-2811	706	11	18.75	18.75	NUM
taxlaw-2811	706	12	%	%	NOUN
taxlaw-2811	706	13	more	more	ADJ
taxlaw-2811	706	14	than	than	ADP
taxlaw-2811	706	15	the	the	DET
taxlaw-2811	706	16	u.s	u.s	PROPN
taxlaw-2811	706	17	.	.	PROPN
taxlaw-2811	706	18	executive	executive	NOUN
taxlaw-2811	706	19	.	.	PUNCT
taxlaw-2811	707	1	see	see	VERB
taxlaw-2811	707	2	i	i	PRON
taxlaw-2811	707	3	d.	d.	PROPN
taxlaw-2811	707	4	2012	2012	NUM
taxlaw-2811	707	5	]	]	PUNCT
taxlaw-2811	707	6	quantifying	quantify	VERB
taxlaw-2811	707	7	the	the	DET
taxlaw-2811	707	8	tax	tax	NOUN
taxlaw-2811	707	9	benefits	benefit	NOUN
taxlaw-2811	707	10	of	of	ADP
taxlaw-2811	707	11	backdating	backdating	NOUN
taxlaw-2811	707	12	171	171	NUM
taxlaw-2811	707	13	finally	finally	ADV
taxlaw-2811	707	14	,	,	PUNCT
taxlaw-2811	707	15	the	the	DET
taxlaw-2811	707	16	in	in	ADP
taxlaw-2811	707	17	-	-	PUNCT
taxlaw-2811	707	18	the	the	DET
taxlaw-2811	707	19	-	-	PUNCT
taxlaw-2811	707	20	money	money	NOUN
taxlaw-2811	707	21	option	option	NOUN
taxlaw-2811	707	22	scenario	scenario	NOUN
taxlaw-2811	707	23	does	do	AUX
taxlaw-2811	707	24	not	not	PART
taxlaw-2811	707	25	benefit	benefit	VERB
taxlaw-2811	707	26	from	from	ADP
taxlaw-2811	707	27	iso	iso	NOUN
taxlaw-2811	707	28	treatment	treatment	NOUN
taxlaw-2811	707	29	,	,	PUNCT
taxlaw-2811	707	30	so	so	CCONJ
taxlaw-2811	707	31	the	the	DET
taxlaw-2811	707	32	entire	entire	ADJ
taxlaw-2811	707	33	stock	stock	NOUN
taxlaw-2811	707	34	option	option	NOUN
taxlaw-2811	707	35	benefit	benefit	NOUN
taxlaw-2811	707	36	is	be	AUX
taxlaw-2811	707	37	subject	subject	ADJ
taxlaw-2811	707	38	to	to	ADP
taxlaw-2811	707	39	tax	tax	NOUN
taxlaw-2811	707	40	in	in	ADP
taxlaw-2811	707	41	the	the	DET
taxlaw-2811	707	42	year	year	NOUN
taxlaw-2811	707	43	of	of	ADP
taxlaw-2811	707	44	exercise	exercise	NOUN
taxlaw-2811	707	45	at	at	ADP
taxlaw-2811	707	46	the	the	DET
taxlaw-2811	707	47	employee	employee	NOUN
taxlaw-2811	707	48	’s	’s	PART
taxlaw-2811	707	49	marginal	marginal	ADJ
taxlaw-2811	707	50	tax	tax	NOUN
taxlaw-2811	707	51	rate	rate	NOUN
taxlaw-2811	707	52	(	(	PUNCT
taxlaw-2811	707	53	and	and	CCONJ
taxlaw-2811	707	54	therefore	therefore	ADV
taxlaw-2811	707	55	no	no	DET
taxlaw-2811	707	56	amt	amt	PROPN
taxlaw-2811	707	57	will	will	AUX
taxlaw-2811	707	58	be	be	AUX
taxlaw-2811	707	59	payable	payable	ADJ
taxlaw-2811	707	60	)	)	PUNCT
taxlaw-2811	707	61	.	.	PUNCT
taxlaw-2811	708	1	108	108	NUM
taxlaw-2811	708	2	however	however	ADV
taxlaw-2811	708	3	,	,	PUNCT
taxlaw-2811	708	4	the	the	DET
taxlaw-2811	708	5	gain	gain	NOUN
taxlaw-2811	708	6	realized	realize	VERB
taxlaw-2811	708	7	on	on	ADP
taxlaw-2811	708	8	the	the	DET
taxlaw-2811	708	9	ultimate	ultimate	ADJ
taxlaw-2811	708	10	sale	sale	NOUN
taxlaw-2811	708	11	of	of	ADP
taxlaw-2811	708	12	the	the	DET
taxlaw-2811	708	13	shares	share	NOUN
taxlaw-2811	708	14	is	be	AUX
taxlaw-2811	708	15	a	a	DET
taxlaw-2811	708	16	long	long	ADJ
taxlaw-2811	708	17	-	-	PUNCT
taxlaw-2811	708	18	term	term	NOUN
taxlaw-2811	708	19	capital	capital	NOUN
taxlaw-2811	708	20	gain	gain	NOUN
taxlaw-2811	708	21	that	that	PRON
taxlaw-2811	708	22	is	be	AUX
taxlaw-2811	708	23	taxed	tax	VERB
taxlaw-2811	708	24	at	at	ADP
taxlaw-2811	708	25	the	the	DET
taxlaw-2811	708	26	fifteen	fifteen	NUM
taxlaw-2811	708	27	percent	percent	NOUN
taxlaw-2811	708	28	preferential	preferential	ADJ
taxlaw-2811	708	29	rate	rate	NOUN
taxlaw-2811	708	30	.	.	PUNCT
taxlaw-2811	709	1	109	109	NUM
taxlaw-2811	709	2	the	the	DET
taxlaw-2811	709	3	after	after	ADP
taxlaw-2811	709	4	-	-	PUNCT
taxlaw-2811	709	5	tax	tax	NOUN
taxlaw-2811	709	6	benefit	benefit	NOUN
taxlaw-2811	709	7	to	to	ADP
taxlaw-2811	709	8	the	the	DET
taxlaw-2811	709	9	u.s	u.s	PROPN
taxlaw-2811	709	10	.	.	PROPN
taxlaw-2811	709	11	employee	employee	NOUN
taxlaw-2811	709	12	in	in	ADP
taxlaw-2811	709	13	this	this	DET
taxlaw-2811	709	14	one	one	NUM
taxlaw-2811	709	15	scenario	scenario	NOUN
taxlaw-2811	709	16	is	be	AUX
taxlaw-2811	709	17	only	only	ADV
taxlaw-2811	709	18	marginally	marginally	ADV
taxlaw-2811	709	19	less	less	ADJ
taxlaw-2811	709	20	than	than	ADP
taxlaw-2811	709	21	that	that	PRON
taxlaw-2811	709	22	in	in	ADP
taxlaw-2811	709	23	canada	canada	PROPN
taxlaw-2811	709	24	.	.	PUNCT
taxlaw-2811	710	1	110	110	NUM
taxlaw-2811	710	2	the	the	DET
taxlaw-2811	710	3	fourth	fourth	ADJ
taxlaw-2811	710	4	example	example	NOUN
taxlaw-2811	710	5	demonstrates	demonstrate	VERB
taxlaw-2811	710	6	that	that	SCONJ
taxlaw-2811	710	7	the	the	DET
taxlaw-2811	710	8	potential	potential	ADJ
taxlaw-2811	710	9	impact	impact	NOUN
taxlaw-2811	710	10	of	of	ADP
taxlaw-2811	710	11	the	the	DET
taxlaw-2811	710	12	amt	amt	PROPN
taxlaw-2811	710	13	can	can	AUX
taxlaw-2811	710	14	more	more	ADV
taxlaw-2811	710	15	than	than	ADP
taxlaw-2811	710	16	offset	offset	VERB
taxlaw-2811	710	17	the	the	DET
taxlaw-2811	710	18	preference	preference	NOUN
taxlaw-2811	710	19	for	for	ADP
taxlaw-2811	710	20	isos	isos	NOUN
taxlaw-2811	710	21	in	in	ADP
taxlaw-2811	710	22	the	the	DET
taxlaw-2811	710	23	united	united	PROPN
taxlaw-2811	710	24	states	states	PROPN
taxlaw-2811	710	25	so	so	SCONJ
taxlaw-2811	710	26	that	that	SCONJ
taxlaw-2811	710	27	only	only	ADV
taxlaw-2811	710	28	in	in	ADP
taxlaw-2811	710	29	relatively	relatively	ADV
taxlaw-2811	710	30	few	few	ADJ
taxlaw-2811	710	31	circumstances	circumstance	NOUN
taxlaw-2811	710	32	111	111	NUM
taxlaw-2811	710	33	is	be	AUX
taxlaw-2811	710	34	an	an	DET
taxlaw-2811	710	35	american	american	ADJ
taxlaw-2811	710	36	executive	executive	NOUN
taxlaw-2811	710	37	in	in	ADP
taxlaw-2811	710	38	a	a	DET
taxlaw-2811	710	39	similar	similar	ADJ
taxlaw-2811	710	40	(	(	PUNCT
taxlaw-2811	710	41	or	or	CCONJ
taxlaw-2811	710	42	perhaps	perhaps	ADV
taxlaw-2811	710	43	better	well	ADJ
taxlaw-2811	710	44	)	)	PUNCT
taxlaw-2811	710	45	position	position	NOUN
taxlaw-2811	710	46	than	than	ADP
taxlaw-2811	710	47	a	a	DET
taxlaw-2811	710	48	canadian	canadian	ADJ
taxlaw-2811	710	49	executive	executive	NOUN
taxlaw-2811	710	50	.	.	PUNCT
taxlaw-2811	711	1	this	this	DET
taxlaw-2811	711	2	example	example	NOUN
taxlaw-2811	711	3	also	also	ADV
taxlaw-2811	711	4	highlights	highlight	VERB
taxlaw-2811	711	5	another	another	DET
taxlaw-2811	711	6	phenomenon	phenomenon	NOUN
taxlaw-2811	711	7	,	,	PUNCT
taxlaw-2811	711	8	not	not	PART
taxlaw-2811	711	9	explored	explore	VERB
taxlaw-2811	711	10	in	in	ADP
taxlaw-2811	711	11	this	this	DET
taxlaw-2811	711	12	paper	paper	NOUN
taxlaw-2811	711	13	,	,	PUNCT
taxlaw-2811	711	14	of	of	ADP
taxlaw-2811	711	15	“	"	PUNCT
taxlaw-2811	711	16	exercise	exercise	NOUN
taxlaw-2811	711	17	backdating	backdating	NOUN
taxlaw-2811	711	18	.	.	PUNCT
taxlaw-2811	711	19	”	"	PUNCT
taxlaw-2811	712	1	112	112	NUM
taxlaw-2811	712	2	for	for	ADP
taxlaw-2811	712	3	u.s	u.s	PROPN
taxlaw-2811	712	4	.	.	PROPN
taxlaw-2811	712	5	executives	executive	NOUN
taxlaw-2811	712	6	,	,	PUNCT
taxlaw-2811	712	7	exercise	exercise	NOUN
taxlaw-2811	712	8	backdating	backdating	NOUN
taxlaw-2811	712	9	could	could	AUX
taxlaw-2811	712	10	mean	mean	VERB
taxlaw-2811	712	11	the	the	DET
taxlaw-2811	712	12	difference	difference	NOUN
taxlaw-2811	712	13	between	between	ADP
taxlaw-2811	712	14	iso	iso	NOUN
taxlaw-2811	712	15	treatment	treatment	NOUN
taxlaw-2811	712	16	and	and	CCONJ
taxlaw-2811	712	17	nso	nso	NOUN
taxlaw-2811	712	18	treatment	treatment	NOUN
taxlaw-2811	712	19	(	(	PUNCT
taxlaw-2811	712	20	but	but	CCONJ
taxlaw-2811	712	21	in	in	ADP
taxlaw-2811	712	22	the	the	DET
taxlaw-2811	712	23	year	year	NOUN
taxlaw-2811	712	24	the	the	DET
taxlaw-2811	712	25	stock	stock	NOUN
taxlaw-2811	712	26	was	be	AUX
taxlaw-2811	712	27	sold	sell	VERB
taxlaw-2811	712	28	,	,	PUNCT
taxlaw-2811	712	29	as	as	SCONJ
taxlaw-2811	712	30	it	it	PRON
taxlaw-2811	712	31	would	would	AUX
taxlaw-2811	712	32	be	be	AUX
taxlaw-2811	712	33	a	a	DET
taxlaw-2811	712	34	disqualified	disqualified	ADJ
taxlaw-2811	712	35	disposition	disposition	NOUN
taxlaw-2811	712	36	of	of	ADP
taxlaw-2811	712	37	isos	isos	NOUN
taxlaw-2811	712	38	)	)	PUNCT
taxlaw-2811	712	39	for	for	ADP
taxlaw-2811	712	40	up	up	ADP
taxlaw-2811	712	41	to	to	PART
taxlaw-2811	712	42	$	$	SYM
taxlaw-2811	712	43	100,000	100,000	NUM
taxlaw-2811	712	44	worth	worth	NOUN
taxlaw-2811	712	45	of	of	ADP
taxlaw-2811	712	46	options	option	NOUN
taxlaw-2811	712	47	per	per	ADP
taxlaw-2811	712	48	vesting	vest	VERB
taxlaw-2811	712	49	year	year	NOUN
taxlaw-2811	712	50	.	.	PUNCT
taxlaw-2811	713	1	113	113	NUM
taxlaw-2811	713	2	for	for	ADP
taxlaw-2811	713	3	canadian	canadian	ADJ
taxlaw-2811	713	4	executives	executive	NOUN
taxlaw-2811	713	5	,	,	PUNCT
taxlaw-2811	713	6	exercise	exercise	NOUN
taxlaw-2811	713	7	backdating	backdating	NOUN
taxlaw-2811	713	8	is	be	AUX
taxlaw-2811	713	9	unlikely	unlikely	ADJ
taxlaw-2811	713	10	to	to	PART
taxlaw-2811	713	11	occur	occur	VERB
taxlaw-2811	713	12	because	because	SCONJ
taxlaw-2811	713	13	there	there	PRON
taxlaw-2811	713	14	is	be	VERB
taxlaw-2811	713	15	no	no	DET
taxlaw-2811	713	16	holding	hold	VERB
taxlaw-2811	713	17	period	period	NOUN
taxlaw-2811	713	18	requirement	requirement	NOUN
taxlaw-2811	713	19	in	in	ADP
taxlaw-2811	713	20	canada	canada	PROPN
taxlaw-2811	713	21	in	in	ADP
taxlaw-2811	713	22	order	order	NOUN
taxlaw-2811	713	23	to	to	PART
taxlaw-2811	713	24	benefit	benefit	VERB
taxlaw-2811	713	25	from	from	ADP
taxlaw-2811	713	26	the	the	DET
taxlaw-2811	713	27	preferential	preferential	ADJ
taxlaw-2811	713	28	treatment	treatment	NOUN
taxlaw-2811	713	29	in	in	ADP
taxlaw-2811	713	30	paragraph	paragraph	NOUN
taxlaw-2811	713	31	110(1)(d	110(1)(d	NUM
taxlaw-2811	713	32	)	)	PUNCT
taxlaw-2811	713	33	.	.	PUNCT
taxlaw-2811	714	1	114	114	NUM
taxlaw-2811	714	2	in	in	ADP
taxlaw-2811	714	3	fact	fact	NOUN
taxlaw-2811	714	4	,	,	PUNCT
taxlaw-2811	714	5	exercise	exercise	NOUN
taxlaw-2811	714	6	backdating	backdating	NOUN
taxlaw-2811	714	7	would	would	AUX
taxlaw-2811	714	8	only	only	ADV
taxlaw-2811	714	9	result	result	VERB
taxlaw-2811	714	10	in	in	ADP
taxlaw-2811	714	11	an	an	DET
taxlaw-2811	714	12	increased	increase	VERB
taxlaw-2811	714	13	after	after	ADP
taxlaw-2811	714	14	-	-	PUNCT
taxlaw-2811	714	15	tax	tax	NOUN
taxlaw-2811	714	16	benefit	benefit	NOUN
taxlaw-2811	714	17	when	when	SCONJ
taxlaw-2811	714	18	the	the	DET
taxlaw-2811	714	19	employee	employee	NOUN
taxlaw-2811	714	20	is	be	AUX
taxlaw-2811	714	21	not	not	PART
taxlaw-2811	714	22	entitled	entitle	VERB
taxlaw-2811	714	23	to	to	ADP
taxlaw-2811	714	24	a	a	DET
taxlaw-2811	714	25	deduction	deduction	NOUN
taxlaw-2811	714	26	under	under	ADP
taxlaw-2811	714	27	paragraph	paragraph	NOUN
taxlaw-2811	714	28	110(1)(d	110(1)(d	NUM
taxlaw-2811	714	29	)	)	PUNCT
taxlaw-2811	714	30	.	.	PUNCT
taxlaw-2811	715	1	115	115	NUM
taxlaw-2811	715	2	exercise	exercise	NOUN
taxlaw-2811	715	3	backdating	backdating	NOUN
taxlaw-2811	715	4	is	be	AUX
taxlaw-2811	715	5	thus	thus	ADV
taxlaw-2811	715	6	likely	likely	ADJ
taxlaw-2811	715	7	a	a	DET
taxlaw-2811	715	8	phenomenon	phenomenon	NOUN
taxlaw-2811	715	9	limited	limit	VERB
taxlaw-2811	715	10	to	to	ADP
taxlaw-2811	715	11	the	the	DET
taxlaw-2811	715	12	united	united	PROPN
taxlaw-2811	715	13	states	states	PROPN
taxlaw-2811	715	14	.	.	PUNCT
taxlaw-2811	716	1	iv	iv	X
taxlaw-2811	716	2	.	.	PUNCT
taxlaw-2811	717	1	conclusion	conclusion	VERB
taxlaw-2811	717	2	the	the	DET
taxlaw-2811	717	3	goal	goal	NOUN
taxlaw-2811	717	4	of	of	ADP
taxlaw-2811	717	5	this	this	DET
taxlaw-2811	717	6	paper	paper	NOUN
taxlaw-2811	717	7	was	be	AUX
taxlaw-2811	717	8	to	to	PART
taxlaw-2811	717	9	highlight	highlight	VERB
taxlaw-2811	717	10	the	the	DET
taxlaw-2811	717	11	significant	significant	ADJ
taxlaw-2811	717	12	effect	effect	NOUN
taxlaw-2811	717	13	of	of	ADP
taxlaw-2811	717	14	personal	personal	ADJ
taxlaw-2811	717	15	income	income	NOUN
taxlaw-2811	717	16	taxes	taxis	NOUN
taxlaw-2811	717	17	on	on	ADP
taxlaw-2811	717	18	the	the	DET
taxlaw-2811	717	19	after	after	ADP
taxlaw-2811	717	20	-	-	PUNCT
taxlaw-2811	717	21	tax	tax	NOUN
taxlaw-2811	717	22	returns	return	NOUN
taxlaw-2811	717	23	to	to	ADP
taxlaw-2811	717	24	backdated	backdate	VERB
taxlaw-2811	717	25	options	option	NOUN
taxlaw-2811	717	26	held	hold	VERB
taxlaw-2811	717	27	by	by	ADP
taxlaw-2811	717	28	canadian	canadian	ADJ
taxlaw-2811	717	29	executives	executive	NOUN
taxlaw-2811	717	30	relative	relative	ADJ
taxlaw-2811	717	31	to	to	ADP
taxlaw-2811	717	32	u.s	u.s	PROPN
taxlaw-2811	717	33	.	.	PROPN
taxlaw-2811	717	34	executives	executive	NOUN
taxlaw-2811	717	35	.	.	PUNCT
taxlaw-2811	718	1	indeed	indeed	ADV
taxlaw-2811	718	2	,	,	PUNCT
taxlaw-2811	718	3	as	as	SCONJ
taxlaw-2811	718	4	the	the	DET
taxlaw-2811	718	5	examples	example	NOUN
taxlaw-2811	718	6	in	in	ADP
taxlaw-2811	718	7	the	the	DET
taxlaw-2811	718	8	previous	previous	ADJ
taxlaw-2811	718	9	section	section	NOUN
taxlaw-2811	718	10	indicate	indicate	VERB
taxlaw-2811	718	11	,	,	PUNCT
taxlaw-2811	718	12	canadian	canadian	ADJ
taxlaw-2811	718	13	executives	executive	NOUN
taxlaw-2811	718	14	by	by	ADP
taxlaw-2811	718	15	and	and	CCONJ
taxlaw-2811	718	16	large	large	ADJ
taxlaw-2811	718	17	are	be	AUX
taxlaw-2811	718	18	financially	financially	ADV
taxlaw-2811	718	19	better	well	ADJ
taxlaw-2811	718	20	off	off	ADV
taxlaw-2811	718	21	than	than	ADP
taxlaw-2811	718	22	their	their	PRON
taxlaw-2811	718	23	u.s	u.s	PROPN
taxlaw-2811	718	24	.	.	PROPN
taxlaw-2811	718	25	counterparts	counterpart	NOUN
taxlaw-2811	718	26	from	from	ADP
taxlaw-2811	718	27	employee	employee	NOUN
taxlaw-2811	718	28	stock	stock	NOUN
taxlaw-2811	718	29	options	option	NOUN
taxlaw-2811	718	30	in	in	ADP
taxlaw-2811	718	31	all	all	DET
taxlaw-2811	718	32	cases	case	NOUN
taxlaw-2811	718	33	.	.	PUNCT
taxlaw-2811	719	1	116	116	NUM
taxlaw-2811	719	2	this	this	PRON
taxlaw-2811	719	3	holds	hold	VERB
taxlaw-2811	719	4	true	true	ADJ
taxlaw-2811	719	5	even	even	ADV
taxlaw-2811	719	6	for	for	ADP
taxlaw-2811	719	7	options	option	NOUN
taxlaw-2811	719	8	that	that	PRON
taxlaw-2811	719	9	benefit	benefit	VERB
taxlaw-2811	719	10	from	from	ADP
taxlaw-2811	719	11	iso	iso	NOUN
taxlaw-2811	719	12	treatment	treatment	NOUN
taxlaw-2811	719	13	in	in	ADP
taxlaw-2811	719	14	the	the	DET
taxlaw-2811	719	15	united	united	PROPN
taxlaw-2811	719	16	states	states	PROPN
taxlaw-2811	719	17	,	,	PUNCT
taxlaw-2811	719	18	due	due	ADP
taxlaw-2811	719	19	to	to	ADP
taxlaw-2811	719	20	the	the	DET
taxlaw-2811	719	21	108	108	NUM
taxlaw-2811	719	22	see	see	NOUN
taxlaw-2811	719	23	i.r.c	i.r.c	NOUN
taxlaw-2811	719	24	.	.	PUNCT
taxlaw-2811	720	1	§	§	PROPN
taxlaw-2811	720	2	§	§	PROPN
taxlaw-2811	720	3	83	83	NUM
taxlaw-2811	720	4	,	,	PUNCT
taxlaw-2811	720	5	421(a	421(a	PROPN
taxlaw-2811	720	6	)	)	PUNCT
taxlaw-2811	720	7	,	,	PUNCT
taxlaw-2811	720	8	422(b	422(b	PROPN
taxlaw-2811	720	9	)	)	PUNCT
taxlaw-2811	720	10	(	(	PUNCT
taxlaw-2811	720	11	2006	2006	NUM
taxlaw-2811	720	12	)	)	PUNCT
taxlaw-2811	720	13	.	.	PUNCT
taxlaw-2811	721	1	109	109	NUM
taxlaw-2811	721	2	see	see	NOUN
taxlaw-2811	721	3	i.r.c	i.r.c	NOUN
taxlaw-2811	721	4	.	.	PUNCT
taxlaw-2811	722	1	§	§	PROPN
taxlaw-2811	722	2	1(h)(1)(c	1(h)(1)(c	PROPN
taxlaw-2811	722	3	)	)	PUNCT
taxlaw-2811	722	4	(	(	PUNCT
taxlaw-2811	722	5	2006	2006	NUM
taxlaw-2811	722	6	)	)	PUNCT
taxlaw-2811	722	7	.	.	PUNCT
taxlaw-2811	723	1	110	110	NUM
taxlaw-2811	723	2	see	see	VERB
taxlaw-2811	723	3	emmanuel	emmanuel	PROPN
taxlaw-2811	723	4	saez	saez	PROPN
taxlaw-2811	723	5	&	&	CCONJ
taxlaw-2811	723	6	michael	michael	PROPN
taxlaw-2811	723	7	veall	veall	PROPN
taxlaw-2811	723	8	,	,	PUNCT
taxlaw-2811	723	9	the	the	DET
taxlaw-2811	723	10	evolution	evolution	NOUN
taxlaw-2811	723	11	of	of	ADP
taxlaw-2811	723	12	high	high	ADJ
taxlaw-2811	723	13	incomes	income	NOUN
taxlaw-2811	723	14	in	in	ADP
taxlaw-2811	723	15	northern	northern	PROPN
taxlaw-2811	723	16	america	america	PROPN
taxlaw-2811	723	17	:	:	PUNCT
taxlaw-2811	723	18	lessons	lesson	NOUN
taxlaw-2811	723	19	from	from	ADP
taxlaw-2811	723	20	canadian	canadian	ADJ
taxlaw-2811	723	21	evidence	evidence	NOUN
taxlaw-2811	723	22	,	,	PUNCT
taxlaw-2811	723	23	95	95	NUM
taxlaw-2811	723	24	am	am	NOUN
taxlaw-2811	723	25	.	.	PUNCT
taxlaw-2811	724	1	econ	econ	PROPN
taxlaw-2811	724	2	.	.	PUNCT
taxlaw-2811	725	1	rev	rev	PROPN
taxlaw-2811	725	2	.	.	PROPN
taxlaw-2811	725	3	831	831	NUM
taxlaw-2811	725	4	,	,	PUNCT
taxlaw-2811	725	5	837	837	NUM
taxlaw-2811	725	6	,	,	PUNCT
taxlaw-2811	725	7	845	845	NUM
taxlaw-2811	725	8	(	(	PUNCT
taxlaw-2811	725	9	2005	2005	NUM
taxlaw-2811	725	10	)	)	PUNCT
taxlaw-2811	725	11	(	(	PUNCT
taxlaw-2811	725	12	in	in	ADP
taxlaw-2811	725	13	fact	fact	NOUN
taxlaw-2811	725	14	,	,	PUNCT
taxlaw-2811	725	15	the	the	DET
taxlaw-2811	725	16	after	after	ADP
taxlaw-2811	725	17	-	-	PUNCT
taxlaw-2811	725	18	tax	tax	NOUN
taxlaw-2811	725	19	benefit	benefit	NOUN
taxlaw-2811	725	20	in	in	ADP
taxlaw-2811	725	21	this	this	DET
taxlaw-2811	725	22	scenario	scenario	NOUN
taxlaw-2811	725	23	could	could	AUX
taxlaw-2811	725	24	be	be	AUX
taxlaw-2811	725	25	higher	high	ADJ
taxlaw-2811	725	26	in	in	ADP
taxlaw-2811	725	27	the	the	DET
taxlaw-2811	725	28	united	united	PROPN
taxlaw-2811	725	29	states	states	PROPN
taxlaw-2811	725	30	than	than	ADP
taxlaw-2811	725	31	in	in	ADP
taxlaw-2811	725	32	canada	canada	PROPN
taxlaw-2811	725	33	because	because	SCONJ
taxlaw-2811	725	34	the	the	DET
taxlaw-2811	725	35	marginal	marginal	ADJ
taxlaw-2811	725	36	tax	tax	NOUN
taxlaw-2811	725	37	rate	rate	NOUN
taxlaw-2811	725	38	faced	face	VERB
taxlaw-2811	725	39	by	by	ADP
taxlaw-2811	725	40	most	most	ADJ
taxlaw-2811	725	41	executives	executive	NOUN
taxlaw-2811	725	42	in	in	ADP
taxlaw-2811	725	43	canada	canada	PROPN
taxlaw-2811	725	44	is	be	AUX
taxlaw-2811	725	45	significantly	significantly	ADV
taxlaw-2811	725	46	higher	high	ADJ
taxlaw-2811	725	47	than	than	ADP
taxlaw-2811	725	48	twenty	twenty	NUM
taxlaw-2811	725	49	-	-	PUNCT
taxlaw-2811	725	50	nine	nine	NUM
taxlaw-2811	725	51	percent	percent	NOUN
taxlaw-2811	725	52	so	so	SCONJ
taxlaw-2811	725	53	that	that	SCONJ
taxlaw-2811	725	54	even	even	ADV
taxlaw-2811	725	55	though	though	SCONJ
taxlaw-2811	725	56	only	only	ADV
taxlaw-2811	725	57	one	one	NUM
taxlaw-2811	725	58	-	-	PUNCT
taxlaw-2811	725	59	half	half	NOUN
taxlaw-2811	725	60	of	of	ADP
taxlaw-2811	725	61	the	the	DET
taxlaw-2811	725	62	stock	stock	NOUN
taxlaw-2811	725	63	option	option	NOUN
taxlaw-2811	725	64	benefit	benefit	NOUN
taxlaw-2811	725	65	and	and	CCONJ
taxlaw-2811	725	66	one	one	NUM
taxlaw-2811	725	67	-	-	PUNCT
taxlaw-2811	725	68	half	half	NOUN
taxlaw-2811	725	69	of	of	ADP
taxlaw-2811	725	70	the	the	DET
taxlaw-2811	725	71	capital	capital	NOUN
taxlaw-2811	725	72	gain	gain	NOUN
taxlaw-2811	725	73	are	be	AUX
taxlaw-2811	725	74	included	include	VERB
taxlaw-2811	725	75	in	in	ADP
taxlaw-2811	725	76	income	income	NOUN
taxlaw-2811	725	77	,	,	PUNCT
taxlaw-2811	725	78	the	the	DET
taxlaw-2811	725	79	effective	effective	ADJ
taxlaw-2811	725	80	rate	rate	NOUN
taxlaw-2811	725	81	of	of	ADP
taxlaw-2811	725	82	tax	tax	NOUN
taxlaw-2811	725	83	on	on	ADP
taxlaw-2811	725	84	the	the	DET
taxlaw-2811	725	85	benefit	benefit	NOUN
taxlaw-2811	725	86	would	would	AUX
taxlaw-2811	725	87	likely	likely	ADV
taxlaw-2811	725	88	exceed	exceed	VERB
taxlaw-2811	725	89	fifteen	fifteen	NUM
taxlaw-2811	725	90	percent	percent	NOUN
taxlaw-2811	725	91	)	)	PUNCT
taxlaw-2811	725	92	.	.	PUNCT
taxlaw-2811	726	1	111	111	NUM
taxlaw-2811	726	2	in	in	ADP
taxlaw-2811	726	3	the	the	DET
taxlaw-2811	726	4	case	case	NOUN
taxlaw-2811	726	5	of	of	ADP
taxlaw-2811	726	6	in	in	ADP
taxlaw-2811	726	7	-	-	PUNCT
taxlaw-2811	726	8	the	the	DET
taxlaw-2811	726	9	-	-	PUNCT
taxlaw-2811	726	10	money	money	NOUN
taxlaw-2811	726	11	options	option	NOUN
taxlaw-2811	726	12	(	(	PUNCT
taxlaw-2811	726	13	the	the	DET
taxlaw-2811	726	14	fourth	fourth	ADJ
taxlaw-2811	726	15	scenario	scenario	NOUN
taxlaw-2811	726	16	)	)	PUNCT
taxlaw-2811	726	17	as	as	ADV
taxlaw-2811	726	18	well	well	ADV
taxlaw-2811	726	19	as	as	ADP
taxlaw-2811	726	20	in	in	ADP
taxlaw-2811	726	21	situations	situation	NOUN
taxlaw-2811	726	22	where	where	SCONJ
taxlaw-2811	726	23	the	the	DET
taxlaw-2811	726	24	executive	executive	NOUN
taxlaw-2811	726	25	has	have	VERB
taxlaw-2811	726	26	a	a	DET
taxlaw-2811	726	27	sufficiently	sufficiently	ADV
taxlaw-2811	726	28	large	large	ADJ
taxlaw-2811	726	29	amount	amount	NOUN
taxlaw-2811	726	30	of	of	ADP
taxlaw-2811	726	31	non	non	ADJ
taxlaw-2811	726	32	-	-	ADJ
taxlaw-2811	726	33	stock	stock	ADJ
taxlaw-2811	726	34	option	option	NOUN
taxlaw-2811	726	35	income	income	NOUN
taxlaw-2811	726	36	to	to	PART
taxlaw-2811	726	37	eliminate	eliminate	VERB
taxlaw-2811	726	38	or	or	CCONJ
taxlaw-2811	726	39	minimize	minimize	VERB
taxlaw-2811	726	40	the	the	DET
taxlaw-2811	726	41	impact	impact	NOUN
taxlaw-2811	726	42	of	of	ADP
taxlaw-2811	726	43	amt	amt	PROPN
taxlaw-2811	726	44	.	.	PUNCT
taxlaw-2811	727	1	112	112	NUM
taxlaw-2811	727	2	dan	dan	PROPN
taxlaw-2811	727	3	dhaliwal	dhaliwal	PROPN
taxlaw-2811	727	4	et	et	PROPN
taxlaw-2811	727	5	al	al	PROPN
taxlaw-2811	727	6	.	.	PROPN
taxlaw-2811	727	7	,	,	PUNCT
taxlaw-2811	727	8	taxes	taxis	NOUN
taxlaw-2811	727	9	and	and	CCONJ
taxlaw-2811	727	10	the	the	DET
taxlaw-2811	727	11	backdating	backdating	NOUN
taxlaw-2811	727	12	of	of	ADP
taxlaw-2811	727	13	stock	stock	NOUN
taxlaw-2811	727	14	option	option	NOUN
taxlaw-2811	727	15	exercise	exercise	NOUN
taxlaw-2811	727	16	dates	date	NOUN
taxlaw-2811	727	17	,	,	PUNCT
taxlaw-2811	727	18	47	47	NUM
taxlaw-2811	727	19	j.	j.	PROPN
taxlaw-2811	727	20	acct	acct	PROPN
taxlaw-2811	727	21	.	.	PROPN
taxlaw-2811	727	22	&	&	CCONJ
taxlaw-2811	727	23	econ	econ	PROPN
taxlaw-2811	727	24	.	.	PUNCT
taxlaw-2811	728	1	27	27	NUM
taxlaw-2811	728	2	,	,	PUNCT
taxlaw-2811	728	3	2729	2729	NUM
taxlaw-2811	728	4	(	(	PUNCT
taxlaw-2811	728	5	2009	2009	NUM
taxlaw-2811	728	6	)	)	PUNCT
taxlaw-2811	728	7	(	(	PUNCT
taxlaw-2811	728	8	describing	describe	VERB
taxlaw-2811	728	9	“	"	PUNCT
taxlaw-2811	728	10	exercise	exercise	NOUN
taxlaw-2811	728	11	backdating	backdating	NOUN
taxlaw-2811	728	12	”	"	PUNCT
taxlaw-2811	728	13	as	as	ADP
taxlaw-2811	728	14	the	the	DET
taxlaw-2811	728	15	practice	practice	NOUN
taxlaw-2811	728	16	of	of	ADP
taxlaw-2811	728	17	reporting	report	VERB
taxlaw-2811	728	18	the	the	DET
taxlaw-2811	728	19	exercise	exercise	NOUN
taxlaw-2811	728	20	of	of	ADP
taxlaw-2811	728	21	stock	stock	NOUN
taxlaw-2811	728	22	options	option	NOUN
taxlaw-2811	728	23	at	at	ADP
taxlaw-2811	728	24	an	an	DET
taxlaw-2811	728	25	earlier	early	ADJ
taxlaw-2811	728	26	time	time	NOUN
taxlaw-2811	728	27	,	,	PUNCT
taxlaw-2811	728	28	and	and	CCONJ
taxlaw-2811	728	29	perhaps	perhaps	ADV
taxlaw-2811	728	30	lower	low	ADJ
taxlaw-2811	728	31	price	price	NOUN
taxlaw-2811	728	32	,	,	PUNCT
taxlaw-2811	728	33	than	than	ADP
taxlaw-2811	728	34	the	the	DET
taxlaw-2811	728	35	actual	actual	ADJ
taxlaw-2811	728	36	exercise	exercise	NOUN
taxlaw-2811	728	37	date	date	NOUN
taxlaw-2811	728	38	of	of	ADP
taxlaw-2811	728	39	the	the	DET
taxlaw-2811	728	40	options	option	NOUN
taxlaw-2811	728	41	)	)	PUNCT
taxlaw-2811	728	42	.	.	PUNCT
taxlaw-2811	729	1	113	113	NUM
taxlaw-2811	729	2	see	see	VERB
taxlaw-2811	729	3	i.r.c	i.r.c	NOUN
taxlaw-2811	729	4	.	.	PUNCT
taxlaw-2811	730	1	§	§	PROPN
taxlaw-2811	730	2	§	§	PROPN
taxlaw-2811	730	3	83(a	83(a	NUM
taxlaw-2811	730	4	)	)	PUNCT
taxlaw-2811	730	5	,	,	PUNCT
taxlaw-2811	730	6	421(a	421(a	PROPN
taxlaw-2811	730	7	)	)	PUNCT
taxlaw-2811	730	8	,	,	PUNCT
taxlaw-2811	730	9	422	422	NUM
taxlaw-2811	730	10	(	(	PUNCT
taxlaw-2811	730	11	2006	2006	NUM
taxlaw-2811	730	12	)	)	PUNCT
taxlaw-2811	730	13	.	.	PUNCT
taxlaw-2811	731	1	114	114	NUM
taxlaw-2811	731	2	see	see	VERB
taxlaw-2811	731	3	i.t.a	i.t.a	PROPN
taxlaw-2811	731	4	.	.	PROPN
taxlaw-2811	731	5	,	,	PUNCT
taxlaw-2811	731	6	s.	s.	PROPN
taxlaw-2811	731	7	110(1)(d	110(1)(d	NUM
taxlaw-2811	731	8	)	)	PUNCT
taxlaw-2811	731	9	.	.	PUNCT
taxlaw-2811	732	1	115	115	NUM
taxlaw-2811	732	2	in	in	ADP
taxlaw-2811	732	3	the	the	DET
taxlaw-2811	732	4	case	case	NOUN
taxlaw-2811	732	5	of	of	ADP
taxlaw-2811	732	6	in	in	ADP
taxlaw-2811	732	7	-	-	PUNCT
taxlaw-2811	732	8	the	the	DET
taxlaw-2811	732	9	-	-	PUNCT
taxlaw-2811	732	10	money	money	NOUN
taxlaw-2811	732	11	options	option	NOUN
taxlaw-2811	732	12	(	(	PUNCT
taxlaw-2811	732	13	as	as	ADP
taxlaw-2811	732	14	distinct	distinct	ADJ
taxlaw-2811	732	15	from	from	ADP
taxlaw-2811	732	16	backdated	backdate	VERB
taxlaw-2811	732	17	at	at	ADP
taxlaw-2811	732	18	-	-	PUNCT
taxlaw-2811	732	19	the	the	DET
taxlaw-2811	732	20	-	-	PUNCT
taxlaw-2811	732	21	money	money	NOUN
taxlaw-2811	732	22	options	option	NOUN
taxlaw-2811	732	23	)	)	PUNCT
taxlaw-2811	732	24	,	,	PUNCT
taxlaw-2811	732	25	which	which	PRON
taxlaw-2811	732	26	are	be	AUX
taxlaw-2811	732	27	almost	almost	ADV
taxlaw-2811	732	28	never	never	ADV
taxlaw-2811	732	29	purposefully	purposefully	ADV
taxlaw-2811	732	30	granted	grant	VERB
taxlaw-2811	732	31	to	to	ADP
taxlaw-2811	732	32	canadian	canadian	ADJ
taxlaw-2811	732	33	executives	executive	NOUN
taxlaw-2811	732	34	in	in	ADP
taxlaw-2811	732	35	any	any	DET
taxlaw-2811	732	36	event	event	NOUN
taxlaw-2811	732	37	due	due	ADP
taxlaw-2811	732	38	to	to	ADP
taxlaw-2811	732	39	stock	stock	NOUN
taxlaw-2811	732	40	exchange	exchange	NOUN
taxlaw-2811	732	41	restrictions	restriction	NOUN
taxlaw-2811	732	42	.	.	PUNCT
taxlaw-2811	733	1	see	see	VERB
taxlaw-2811	733	2	supra	supra	PROPN
taxlaw-2811	733	3	note	note	PROPN
taxlaw-2811	733	4	5	5	NUM
taxlaw-2811	733	5	.	.	SYM
taxlaw-2811	733	6	116	116	NUM
taxlaw-2811	733	7	see	see	VERB
taxlaw-2811	733	8	supra	supra	PROPN
taxlaw-2811	733	9	part	part	PROPN
taxlaw-2811	733	10	iii	iii	PROPN
taxlaw-2811	733	11	(	(	PUNCT
taxlaw-2811	733	12	as	as	SCONJ
taxlaw-2811	733	13	illustrated	illustrate	VERB
taxlaw-2811	733	14	in	in	ADP
taxlaw-2811	733	15	examples	example	NOUN
taxlaw-2811	733	16	)	)	PUNCT
taxlaw-2811	733	17	.	.	PUNCT
taxlaw-2811	734	1	172	172	NUM
taxlaw-2811	734	2	columbia	columbia	PROPN
taxlaw-2811	734	3	journal	journal	PROPN
taxlaw-2811	734	4	of	of	ADP
taxlaw-2811	734	5	tax	tax	NOUN
taxlaw-2811	734	6	law	law	NOUN
taxlaw-2811	734	7	[	[	X
taxlaw-2811	734	8	vol.3:144	vol.3:144	PROPN
taxlaw-2811	734	9	application	application	NOUN
taxlaw-2811	734	10	of	of	ADP
taxlaw-2811	734	11	amt	amt	PROPN
taxlaw-2811	734	12	.	.	PUNCT
taxlaw-2811	735	1	117	117	NUM
taxlaw-2811	735	2	this	this	DET
taxlaw-2811	735	3	analysis	analysis	NOUN
taxlaw-2811	735	4	also	also	ADV
taxlaw-2811	735	5	shows	show	VERB
taxlaw-2811	735	6	that	that	SCONJ
taxlaw-2811	735	7	personal	personal	ADJ
taxlaw-2811	735	8	income	income	NOUN
taxlaw-2811	735	9	tax	tax	NOUN
taxlaw-2811	735	10	may	may	AUX
taxlaw-2811	735	11	have	have	AUX
taxlaw-2811	735	12	played	play	VERB
taxlaw-2811	735	13	a	a	DET
taxlaw-2811	735	14	role	role	NOUN
taxlaw-2811	735	15	in	in	ADP
taxlaw-2811	735	16	executives	executive	NOUN
taxlaw-2811	735	17	’	'	PUNCT
taxlaw-2811	735	18	willingness	willingness	NOUN
taxlaw-2811	735	19	to	to	PART
taxlaw-2811	735	20	accept	accept	VERB
taxlaw-2811	735	21	backdated	backdated	ADJ
taxlaw-2811	735	22	options	option	NOUN
taxlaw-2811	735	23	in	in	ADP
taxlaw-2811	735	24	canada	canada	PROPN
taxlaw-2811	735	25	but	but	CCONJ
taxlaw-2811	735	26	not	not	PART
taxlaw-2811	735	27	in	in	ADP
taxlaw-2811	735	28	the	the	DET
taxlaw-2811	735	29	united	united	PROPN
taxlaw-2811	735	30	states	states	PROPN
taxlaw-2811	735	31	.	.	PUNCT
taxlaw-2811	736	1	118	118	NUM
taxlaw-2811	736	2	our	our	PRON
taxlaw-2811	736	3	results	result	NOUN
taxlaw-2811	736	4	raise	raise	VERB
taxlaw-2811	736	5	an	an	DET
taxlaw-2811	736	6	important	important	ADJ
taxlaw-2811	736	7	policy	policy	NOUN
taxlaw-2811	736	8	question	question	NOUN
taxlaw-2811	736	9	as	as	ADP
taxlaw-2811	736	10	to	to	ADP
taxlaw-2811	736	11	why	why	SCONJ
taxlaw-2811	736	12	executive	executive	ADJ
taxlaw-2811	736	13	stock	stock	NOUN
taxlaw-2811	736	14	options	option	NOUN
taxlaw-2811	736	15	are	be	AUX
taxlaw-2811	736	16	treated	treat	VERB
taxlaw-2811	736	17	in	in	ADP
taxlaw-2811	736	18	canada	canada	PROPN
taxlaw-2811	736	19	essentially	essentially	ADV
taxlaw-2811	736	20	as	as	ADP
taxlaw-2811	736	21	an	an	DET
taxlaw-2811	736	22	investment	investment	NOUN
taxlaw-2811	736	23	rather	rather	ADV
taxlaw-2811	736	24	than	than	ADP
taxlaw-2811	736	25	as	as	ADP
taxlaw-2811	736	26	compensation	compensation	NOUN
taxlaw-2811	736	27	,	,	PUNCT
taxlaw-2811	736	28	119	119	NUM
taxlaw-2811	736	29	even	even	ADV
taxlaw-2811	736	30	when	when	SCONJ
taxlaw-2811	736	31	the	the	DET
taxlaw-2811	736	32	options	option	NOUN
taxlaw-2811	736	33	are	be	AUX
taxlaw-2811	736	34	exercised	exercise	VERB
taxlaw-2811	736	35	and	and	CCONJ
taxlaw-2811	736	36	sold	sell	VERB
taxlaw-2811	736	37	at	at	ADP
taxlaw-2811	736	38	the	the	DET
taxlaw-2811	736	39	same	same	ADJ
taxlaw-2811	736	40	time	time	NOUN
taxlaw-2811	736	41	.	.	PUNCT
taxlaw-2811	737	1	perhaps	perhaps	ADV
taxlaw-2811	737	2	it	it	PRON
taxlaw-2811	737	3	is	be	AUX
taxlaw-2811	737	4	time	time	NOUN
taxlaw-2811	737	5	for	for	SCONJ
taxlaw-2811	737	6	canada	canada	PROPN
taxlaw-2811	737	7	to	to	PART
taxlaw-2811	737	8	rethink	rethink	VERB
taxlaw-2811	737	9	this	this	DET
taxlaw-2811	737	10	deduction	deduction	NOUN
taxlaw-2811	737	11	,	,	PUNCT
taxlaw-2811	737	12	either	either	CCONJ
taxlaw-2811	737	13	to	to	PART
taxlaw-2811	737	14	eliminate	eliminate	VERB
taxlaw-2811	737	15	it	it	PRON
taxlaw-2811	737	16	completely	completely	ADV
taxlaw-2811	737	17	or	or	CCONJ
taxlaw-2811	737	18	to	to	PART
taxlaw-2811	737	19	attach	attach	VERB
taxlaw-2811	737	20	a	a	DET
taxlaw-2811	737	21	holding	hold	VERB
taxlaw-2811	737	22	period	period	NOUN
taxlaw-2811	737	23	requirement	requirement	NOUN
taxlaw-2811	737	24	similar	similar	ADJ
taxlaw-2811	737	25	to	to	ADP
taxlaw-2811	737	26	that	that	PRON
taxlaw-2811	737	27	in	in	ADP
taxlaw-2811	737	28	the	the	DET
taxlaw-2811	737	29	united	united	PROPN
taxlaw-2811	737	30	states	states	PROPN
taxlaw-2811	737	31	.	.	PUNCT
taxlaw-2811	738	1	120	120	NUM
taxlaw-2811	738	2	finally	finally	ADV
taxlaw-2811	738	3	,	,	PUNCT
taxlaw-2811	738	4	the	the	DET
taxlaw-2811	738	5	discussion	discussion	NOUN
taxlaw-2811	738	6	above	above	ADV
taxlaw-2811	738	7	indicates	indicate	VERB
taxlaw-2811	738	8	that	that	SCONJ
taxlaw-2811	738	9	there	there	PRON
taxlaw-2811	738	10	is	be	VERB
taxlaw-2811	738	11	a	a	DET
taxlaw-2811	738	12	need	need	NOUN
taxlaw-2811	738	13	to	to	PART
taxlaw-2811	738	14	empirically	empirically	ADV
taxlaw-2811	738	15	investigate	investigate	VERB
taxlaw-2811	738	16	the	the	DET
taxlaw-2811	738	17	incidence	incidence	NOUN
taxlaw-2811	738	18	of	of	ADP
taxlaw-2811	738	19	backdating	backdating	NOUN
taxlaw-2811	738	20	among	among	ADP
taxlaw-2811	738	21	canadian	canadian	ADJ
taxlaw-2811	738	22	companies	company	NOUN
taxlaw-2811	738	23	.	.	PUNCT
taxlaw-2811	739	1	no	no	DET
taxlaw-2811	739	2	comprehensive	comprehensive	ADJ
taxlaw-2811	739	3	study	study	NOUN
taxlaw-2811	739	4	has	have	AUX
taxlaw-2811	739	5	been	be	AUX
taxlaw-2811	739	6	done	do	VERB
taxlaw-2811	739	7	on	on	ADP
taxlaw-2811	739	8	the	the	DET
taxlaw-2811	739	9	extent	extent	NOUN
taxlaw-2811	739	10	to	to	PART
taxlaw-2811	739	11	which	which	PRON
taxlaw-2811	739	12	backdating	backdating	NOUN
taxlaw-2811	739	13	exists	exist	VERB
taxlaw-2811	739	14	in	in	ADP
taxlaw-2811	739	15	canada	canada	PROPN
taxlaw-2811	739	16	,	,	PUNCT
taxlaw-2811	739	17	as	as	SCONJ
taxlaw-2811	739	18	has	have	AUX
taxlaw-2811	739	19	been	be	AUX
taxlaw-2811	739	20	done	do	VERB
taxlaw-2811	739	21	in	in	ADP
taxlaw-2811	739	22	the	the	DET
taxlaw-2811	739	23	united	united	PROPN
taxlaw-2811	739	24	states	states	PROPN
taxlaw-2811	739	25	.	.	PUNCT
taxlaw-2811	740	1	is	be	AUX
taxlaw-2811	740	2	backdating	backdate	VERB
taxlaw-2811	740	3	a	a	DET
taxlaw-2811	740	4	widespread	widespread	ADJ
taxlaw-2811	740	5	problem	problem	NOUN
taxlaw-2811	740	6	in	in	ADP
taxlaw-2811	740	7	canadian	canadian	ADJ
taxlaw-2811	740	8	financial	financial	ADJ
taxlaw-2811	740	9	markets	market	NOUN
taxlaw-2811	740	10	or	or	CCONJ
taxlaw-2811	740	11	is	be	AUX
taxlaw-2811	740	12	it	it	PRON
taxlaw-2811	740	13	limited	limit	VERB
taxlaw-2811	740	14	to	to	ADP
taxlaw-2811	740	15	only	only	ADV
taxlaw-2811	740	16	a	a	DET
taxlaw-2811	740	17	handful	handful	NOUN
taxlaw-2811	740	18	of	of	ADP
taxlaw-2811	740	19	companies	company	NOUN
taxlaw-2811	740	20	?	?	PUNCT
taxlaw-2811	741	1	similarly	similarly	ADV
taxlaw-2811	741	2	,	,	PUNCT
taxlaw-2811	741	3	no	no	DET
taxlaw-2811	741	4	comprehensive	comprehensive	ADJ
taxlaw-2811	741	5	study	study	NOUN
taxlaw-2811	741	6	has	have	AUX
taxlaw-2811	741	7	been	be	AUX
taxlaw-2811	741	8	done	do	VERB
taxlaw-2811	741	9	to	to	PART
taxlaw-2811	741	10	determine	determine	VERB
taxlaw-2811	741	11	if	if	SCONJ
taxlaw-2811	741	12	backdated	backdate	VERB
taxlaw-2811	741	13	stock	stock	NOUN
taxlaw-2811	741	14	options	option	NOUN
taxlaw-2811	741	15	have	have	AUX
taxlaw-2811	741	16	been	be	AUX
taxlaw-2811	741	17	supplanted	supplant	VERB
taxlaw-2811	741	18	by	by	ADP
taxlaw-2811	741	19	an	an	DET
taxlaw-2811	741	20	alternative	alternative	ADJ
taxlaw-2811	741	21	incentive	incentive	NOUN
taxlaw-2811	741	22	award	award	NOUN
taxlaw-2811	741	23	,	,	PUNCT
taxlaw-2811	741	24	such	such	ADJ
taxlaw-2811	741	25	as	as	ADP
taxlaw-2811	741	26	restricted	restrict	VERB
taxlaw-2811	741	27	stock	stock	NOUN
taxlaw-2811	741	28	units	unit	NOUN
taxlaw-2811	741	29	(	(	PUNCT
taxlaw-2811	741	30	whether	whether	SCONJ
taxlaw-2811	741	31	manipulated	manipulate	VERB
taxlaw-2811	741	32	or	or	CCONJ
taxlaw-2811	741	33	not	not	PART
taxlaw-2811	741	34	)	)	PUNCT
taxlaw-2811	741	35	or	or	CCONJ
taxlaw-2811	741	36	another	another	DET
taxlaw-2811	741	37	nefarious	nefarious	ADJ
taxlaw-2811	741	38	pricing	pricing	NOUN
taxlaw-2811	741	39	behavior	behavior	NOUN
taxlaw-2811	741	40	such	such	ADJ
taxlaw-2811	741	41	as	as	ADP
taxlaw-2811	741	42	the	the	DET
taxlaw-2811	741	43	opportunistic	opportunistic	ADJ
taxlaw-2811	741	44	timing	timing	NOUN
taxlaw-2811	741	45	of	of	ADP
taxlaw-2811	741	46	stock	stock	NOUN
taxlaw-2811	741	47	option	option	NOUN
taxlaw-2811	741	48	repricing	repricing	NOUN
taxlaw-2811	741	49	.	.	PUNCT
taxlaw-2811	742	1	121	121	NUM
taxlaw-2811	742	2	this	this	DET
taxlaw-2811	742	3	investigation	investigation	NOUN
taxlaw-2811	742	4	is	be	AUX
taxlaw-2811	742	5	necessary	necessary	ADJ
taxlaw-2811	742	6	to	to	PART
taxlaw-2811	742	7	inform	inform	VERB
taxlaw-2811	742	8	policymakers	policymaker	NOUN
taxlaw-2811	742	9	of	of	ADP
taxlaw-2811	742	10	whether	whether	SCONJ
taxlaw-2811	742	11	their	their	PRON
taxlaw-2811	742	12	existing	exist	VERB
taxlaw-2811	742	13	efforts	effort	NOUN
taxlaw-2811	742	14	to	to	PART
taxlaw-2811	742	15	combat	combat	NOUN
taxlaw-2811	742	16	option	option	NOUN
taxlaw-2811	742	17	backdating	backdating	NOUN
taxlaw-2811	742	18	have	have	AUX
taxlaw-2811	742	19	been	be	AUX
taxlaw-2811	742	20	successful	successful	ADJ
taxlaw-2811	742	21	,	,	PUNCT
taxlaw-2811	742	22	and	and	CCONJ
taxlaw-2811	742	23	whether	whether	SCONJ
taxlaw-2811	742	24	they	they	PRON
taxlaw-2811	742	25	need	need	VERB
taxlaw-2811	742	26	to	to	PART
taxlaw-2811	742	27	shift	shift	VERB
taxlaw-2811	742	28	gears	gear	NOUN
taxlaw-2811	742	29	toward	toward	ADP
taxlaw-2811	742	30	targeting	target	VERB
taxlaw-2811	742	31	more	more	ADJ
taxlaw-2811	742	32	contemporary	contemporary	ADJ
taxlaw-2811	742	33	forms	form	NOUN
taxlaw-2811	742	34	of	of	ADP
taxlaw-2811	742	35	fraudulent	fraudulent	ADJ
taxlaw-2811	742	36	compensation	compensation	NOUN
taxlaw-2811	742	37	practice	practice	NOUN
taxlaw-2811	742	38	.	.	PUNCT
taxlaw-2811	743	1	with	with	ADP
taxlaw-2811	743	2	respect	respect	NOUN
taxlaw-2811	743	3	to	to	ADP
taxlaw-2811	743	4	tax	tax	NOUN
taxlaw-2811	743	5	policy	policy	NOUN
taxlaw-2811	743	6	,	,	PUNCT
taxlaw-2811	743	7	another	another	DET
taxlaw-2811	743	8	angle	angle	NOUN
taxlaw-2811	743	9	worth	worth	ADJ
taxlaw-2811	743	10	considering	consider	VERB
taxlaw-2811	743	11	is	be	AUX
taxlaw-2811	743	12	how	how	SCONJ
taxlaw-2811	743	13	various	various	ADJ
taxlaw-2811	743	14	changes	change	NOUN
taxlaw-2811	743	15	to	to	ADP
taxlaw-2811	743	16	the	the	DET
taxlaw-2811	743	17	canadian	canadian	PROPN
taxlaw-2811	743	18	i.t.a	i.t.a	PROPN
taxlaw-2811	743	19	.	.	PROPN
taxlaw-2811	743	20	may	may	AUX
taxlaw-2811	743	21	have	have	AUX
taxlaw-2811	743	22	impacted	impact	VERB
taxlaw-2811	743	23	the	the	DET
taxlaw-2811	743	24	extent	extent	NOUN
taxlaw-2811	743	25	of	of	ADP
taxlaw-2811	743	26	backdating	backdating	NOUN
taxlaw-2811	743	27	.	.	PUNCT
taxlaw-2811	744	1	122	122	NUM
taxlaw-2811	744	2	finally	finally	ADV
taxlaw-2811	744	3	,	,	PUNCT
taxlaw-2811	744	4	investigating	investigate	VERB
taxlaw-2811	744	5	backdating	backdating	NOUN
taxlaw-2811	744	6	in	in	ADP
taxlaw-2811	744	7	canada	canada	PROPN
taxlaw-2811	744	8	will	will	AUX
taxlaw-2811	744	9	provide	provide	VERB
taxlaw-2811	744	10	results	result	NOUN
taxlaw-2811	744	11	that	that	PRON
taxlaw-2811	744	12	will	will	AUX
taxlaw-2811	744	13	be	be	AUX
taxlaw-2811	744	14	useful	useful	ADJ
taxlaw-2811	744	15	not	not	PART
taxlaw-2811	744	16	only	only	ADV
taxlaw-2811	744	17	for	for	ADP
taxlaw-2811	744	18	those	those	PRON
taxlaw-2811	744	19	in	in	ADP
taxlaw-2811	744	20	canada	canada	PROPN
taxlaw-2811	744	21	,	,	PUNCT
taxlaw-2811	744	22	but	but	CCONJ
taxlaw-2811	744	23	also	also	ADV
taxlaw-2811	744	24	to	to	PART
taxlaw-2811	744	25	inform	inform	VERB
taxlaw-2811	744	26	those	those	PRON
taxlaw-2811	744	27	interested	interested	ADJ
taxlaw-2811	744	28	in	in	ADP
taxlaw-2811	744	29	examining	examine	VERB
taxlaw-2811	744	30	backdating	backdating	NOUN
taxlaw-2811	744	31	in	in	ADP
taxlaw-2811	744	32	the	the	DET
taxlaw-2811	744	33	united	united	PROPN
taxlaw-2811	744	34	states	states	PROPN
taxlaw-2811	744	35	.	.	PUNCT
taxlaw-2811	745	1	117	117	NUM
taxlaw-2811	745	2	see	see	NOUN
taxlaw-2811	745	3	i.r.c	i.r.c	NOUN
taxlaw-2811	745	4	.	.	PUNCT
taxlaw-2811	746	1	§	§	PROPN
taxlaw-2811	746	2	55	55	NUM
taxlaw-2811	746	3	(	(	PUNCT
taxlaw-2811	746	4	west	west	NOUN
taxlaw-2811	746	5	2011	2011	NUM
taxlaw-2811	746	6	)	)	PUNCT
taxlaw-2811	746	7	.	.	PUNCT
taxlaw-2811	747	1	118	118	NUM
taxlaw-2811	747	2	see	see	VERB
taxlaw-2811	747	3	generally	generally	ADV
taxlaw-2811	747	4	ryan	ryan	PROPN
taxlaw-2811	747	5	a.	a.	PROPN
taxlaw-2811	747	6	compton	compton	PROPN
taxlaw-2811	747	7	et	et	PROPN
taxlaw-2811	747	8	al	al	PROPN
taxlaw-2811	747	9	.	.	PROPN
taxlaw-2811	747	10	,	,	PUNCT
taxlaw-2811	747	11	backdating	backdating	NOUN
taxlaw-2811	747	12	,	,	PUNCT
taxlaw-2811	747	13	tax	tax	NOUN
taxlaw-2811	747	14	evasion	evasion	NOUN
taxlaw-2811	747	15	,	,	PUNCT
taxlaw-2811	747	16	and	and	CCONJ
taxlaw-2811	747	17	the	the	DET
taxlaw-2811	747	18	unintended	unintended	ADJ
taxlaw-2811	747	19	consequences	consequence	NOUN
taxlaw-2811	747	20	of	of	ADP
taxlaw-2811	747	21	canadian	canadian	ADJ
taxlaw-2811	747	22	tax	tax	NOUN
taxlaw-2811	747	23	reform	reform	NOUN
taxlaw-2811	747	24	,	,	PUNCT
taxlaw-2811	747	25	59	59	NUM
taxlaw-2811	747	26	tax	tax	NOUN
taxlaw-2811	747	27	notes	note	NOUN
taxlaw-2811	747	28	int’l	int’l	PRON
taxlaw-2811	747	29	671	671	NUM
taxlaw-2811	747	30	(	(	PUNCT
taxlaw-2811	747	31	2010	2010	NUM
taxlaw-2811	747	32	)	)	PUNCT
taxlaw-2811	747	33	(	(	PUNCT
taxlaw-2811	747	34	discussing	discuss	VERB
taxlaw-2811	747	35	the	the	DET
taxlaw-2811	747	36	link	link	NOUN
taxlaw-2811	747	37	between	between	ADP
taxlaw-2811	747	38	canadian	canadian	ADJ
taxlaw-2811	747	39	tax	tax	NOUN
taxlaw-2811	747	40	reform	reform	NOUN
taxlaw-2811	747	41	and	and	CCONJ
taxlaw-2811	747	42	stock	stock	NOUN
taxlaw-2811	747	43	option	option	NOUN
taxlaw-2811	747	44	backdating	backdating	NOUN
taxlaw-2811	747	45	)	)	PUNCT
taxlaw-2811	747	46	.	.	PUNCT
taxlaw-2811	748	1	119	119	NUM
taxlaw-2811	748	2	see	see	VERB
taxlaw-2811	748	3	i.t.a	i.t.a	PROPN
taxlaw-2811	748	4	.	.	PROPN
taxlaw-2811	748	5	,	,	PUNCT
taxlaw-2811	748	6	s.	s.	PROPN
taxlaw-2811	748	7	110(1)(d	110(1)(d	NUM
taxlaw-2811	748	8	)	)	PUNCT
taxlaw-2811	748	9	.	.	PUNCT
taxlaw-2811	749	1	120	120	NUM
taxlaw-2811	749	2	see	see	VERB
taxlaw-2811	749	3	sandler	sandler	NOUN
taxlaw-2811	749	4	,	,	PUNCT
taxlaw-2811	749	5	supra	supra	PROPN
taxlaw-2811	749	6	note	note	NOUN
taxlaw-2811	749	7	24	24	NUM
taxlaw-2811	749	8	,	,	PUNCT
taxlaw-2811	749	9	at	at	ADP
taxlaw-2811	749	10	270	270	NUM
taxlaw-2811	749	11	-	-	SYM
taxlaw-2811	749	12	71	71	NUM
taxlaw-2811	749	13	(	(	PUNCT
taxlaw-2811	749	14	suggesting	suggest	VERB
taxlaw-2811	749	15	such	such	DET
taxlaw-2811	749	16	a	a	DET
taxlaw-2811	749	17	rethinking	rethinking	NOUN
taxlaw-2811	749	18	back	back	ADV
taxlaw-2811	749	19	in	in	ADP
taxlaw-2811	749	20	2001	2001	NUM
taxlaw-2811	749	21	)	)	PUNCT
taxlaw-2811	749	22	.	.	PUNCT
taxlaw-2811	750	1	see	see	VERB
taxlaw-2811	750	2	also	also	ADV
taxlaw-2811	750	3	liberal	liberal	ADJ
taxlaw-2811	750	4	party	party	PROPN
taxlaw-2811	750	5	of	of	ADP
taxlaw-2811	750	6	canada	canada	PROPN
taxlaw-2811	750	7	,	,	PUNCT
taxlaw-2811	750	8	your	your	PRON
taxlaw-2811	750	9	family	family	NOUN
taxlaw-2811	750	10	.	.	PUNCT
taxlaw-2811	751	1	your	your	PRON
taxlaw-2811	751	2	future	future	NOUN
taxlaw-2811	751	3	.	.	PUNCT
taxlaw-2811	752	1	your	your	PRON
taxlaw-2811	752	2	canada	canada	PROPN
taxlaw-2811	752	3	.	.	PROPN
taxlaw-2811	753	1	1	1	NUM
taxlaw-2811	753	2	,	,	PUNCT
taxlaw-2811	753	3	11	11	NUM
taxlaw-2811	753	4	(	(	PUNCT
taxlaw-2811	753	5	2011	2011	NUM
taxlaw-2811	753	6	)	)	PUNCT
taxlaw-2811	753	7	,	,	PUNCT
taxlaw-2811	753	8	available	available	ADJ
taxlaw-2811	753	9	at	at	ADP
taxlaw-2811	753	10	http://cdn.liberal.ca/files/2011/04/liberal_platform.pdf	http://cdn.liberal.ca/files/2011/04/liberal_platform.pdf	NOUN
taxlaw-2811	753	11	(	(	PUNCT
taxlaw-2811	753	12	in	in	ADP
taxlaw-2811	753	13	the	the	DET
taxlaw-2811	753	14	run	run	NOUN
taxlaw-2811	753	15	-	-	PUNCT
taxlaw-2811	753	16	up	up	NOUN
taxlaw-2811	753	17	to	to	ADP
taxlaw-2811	753	18	the	the	DET
taxlaw-2811	753	19	2011	2011	NUM
taxlaw-2811	753	20	federal	federal	ADJ
taxlaw-2811	753	21	election	election	NOUN
taxlaw-2811	753	22	,	,	PUNCT
taxlaw-2811	753	23	the	the	DET
taxlaw-2811	753	24	liberal	liberal	ADJ
taxlaw-2811	753	25	party	party	NOUN
taxlaw-2811	753	26	of	of	ADP
taxlaw-2811	753	27	canada	canada	PROPN
taxlaw-2811	753	28	,	,	PUNCT
taxlaw-2811	753	29	promised	promise	VERB
taxlaw-2811	753	30	to	to	PART
taxlaw-2811	753	31	limit	limit	VERB
taxlaw-2811	753	32	the	the	DET
taxlaw-2811	753	33	deduction	deduction	NOUN
taxlaw-2811	753	34	to	to	ADP
taxlaw-2811	753	35	$	$	SYM
taxlaw-2811	753	36	50,000	50,000	NUM
taxlaw-2811	753	37	annually	annually	ADV
taxlaw-2811	753	38	by	by	ADP
taxlaw-2811	753	39	arguing	argue	VERB
taxlaw-2811	753	40	that	that	SCONJ
taxlaw-2811	753	41	“	"	PUNCT
taxlaw-2811	753	42	[	[	X
taxlaw-2811	753	43	c]urrently	c]urrently	ADV
taxlaw-2811	753	44	,	,	PUNCT
taxlaw-2811	753	45	8,000	8,000	NUM
taxlaw-2811	753	46	canadians	canadian	NOUN
taxlaw-2811	753	47	who	who	PRON
taxlaw-2811	753	48	earn	earn	VERB
taxlaw-2811	753	49	more	more	ADJ
taxlaw-2811	753	50	than	than	ADP
taxlaw-2811	753	51	$	$	SYM
taxlaw-2811	753	52	500,000	500,000	NUM
taxlaw-2811	753	53	a	a	DET
taxlaw-2811	753	54	year	year	NOUN
taxlaw-2811	753	55	deduct	deduct	NOUN
taxlaw-2811	753	56	an	an	DET
taxlaw-2811	753	57	average	average	NOUN
taxlaw-2811	753	58	of	of	ADP
taxlaw-2811	753	59	$	$	SYM
taxlaw-2811	753	60	400,000	400,000	NUM
taxlaw-2811	753	61	from	from	ADP
taxlaw-2811	753	62	their	their	PRON
taxlaw-2811	753	63	taxable	taxable	ADJ
taxlaw-2811	753	64	income	income	NOUN
taxlaw-2811	753	65	based	base	VERB
taxlaw-2811	753	66	on	on	ADP
taxlaw-2811	753	67	stock	stock	NOUN
taxlaw-2811	753	68	options	option	NOUN
taxlaw-2811	753	69	.	.	PUNCT
taxlaw-2811	754	1	many	many	ADJ
taxlaw-2811	754	2	other	other	ADJ
taxlaw-2811	754	3	taxpayers	taxpayer	NOUN
taxlaw-2811	754	4	are	be	AUX
taxlaw-2811	754	5	claiming	claim	VERB
taxlaw-2811	754	6	much	much	ADV
taxlaw-2811	754	7	more	more	ADV
taxlaw-2811	754	8	modest	modest	ADJ
taxlaw-2811	754	9	amounts	amount	NOUN
taxlaw-2811	754	10	.	.	PUNCT
taxlaw-2811	755	1	but	but	CCONJ
taxlaw-2811	755	2	those	those	DET
taxlaw-2811	755	3	8,000	8,000	NUM
taxlaw-2811	755	4	high	high	ADJ
taxlaw-2811	755	5	earners	earner	NOUN
taxlaw-2811	755	6	are	be	AUX
taxlaw-2811	755	7	receiving	receive	VERB
taxlaw-2811	755	8	three	three	NUM
taxlaw-2811	755	9	-	-	PUNCT
taxlaw-2811	755	10	quarters	quarter	NOUN
taxlaw-2811	755	11	of	of	ADP
taxlaw-2811	755	12	the	the	DET
taxlaw-2811	755	13	total	total	NOUN
taxlaw-2811	755	14	claimed	claim	VERB
taxlaw-2811	755	15	under	under	ADP
taxlaw-2811	755	16	the	the	DET
taxlaw-2811	755	17	stock	stock	NOUN
taxlaw-2811	755	18	option	option	NOUN
taxlaw-2811	755	19	deduction	deduction	NOUN
taxlaw-2811	755	20	.	.	PUNCT
taxlaw-2811	755	21	.	.	PUNCT
taxlaw-2811	755	22	.	.	PUNCT
taxlaw-2811	755	23	.	.	PUNCT
taxlaw-2811	756	1	the	the	DET
taxlaw-2811	756	2	change	change	NOUN
taxlaw-2811	756	3	will	will	AUX
taxlaw-2811	756	4	.	.	PUNCT
taxlaw-2811	756	5	.	.	PUNCT
taxlaw-2811	756	6	.	.	PUNCT
taxlaw-2811	757	1	return	return	VERB
taxlaw-2811	757	2	approximately	approximately	ADV
taxlaw-2811	757	3	$	$	SYM
taxlaw-2811	757	4	600	600	NUM
taxlaw-2811	757	5	million	million	NUM
taxlaw-2811	757	6	to	to	ADP
taxlaw-2811	757	7	the	the	DET
taxlaw-2811	757	8	public	public	ADJ
taxlaw-2811	757	9	purse	purse	NOUN
taxlaw-2811	757	10	over	over	ADP
taxlaw-2811	757	11	two	two	NUM
taxlaw-2811	757	12	years	year	NOUN
taxlaw-2811	757	13	.	.	PUNCT
taxlaw-2811	757	14	”	"	PUNCT
taxlaw-2811	757	15	)	)	PUNCT
taxlaw-2811	757	16	.	.	PUNCT
taxlaw-2811	758	1	121	121	NUM
taxlaw-2811	758	2	such	such	ADJ
taxlaw-2811	758	3	pricing	pricing	NOUN
taxlaw-2811	758	4	behavior	behavior	NOUN
taxlaw-2811	758	5	could	could	AUX
taxlaw-2811	758	6	take	take	VERB
taxlaw-2811	758	7	place	place	NOUN
taxlaw-2811	758	8	as	as	ADP
taxlaw-2811	758	9	a	a	DET
taxlaw-2811	758	10	result	result	NOUN
taxlaw-2811	758	11	of	of	ADP
taxlaw-2811	758	12	responses	response	NOUN
taxlaw-2811	758	13	by	by	ADP
taxlaw-2811	758	14	policymakers	policymaker	NOUN
taxlaw-2811	758	15	in	in	ADP
taxlaw-2811	758	16	canada	canada	PROPN
taxlaw-2811	758	17	and	and	CCONJ
taxlaw-2811	758	18	the	the	DET
taxlaw-2811	758	19	united	united	PROPN
taxlaw-2811	758	20	states	states	PROPN
taxlaw-2811	758	21	to	to	ADP
taxlaw-2811	758	22	concerns	concern	NOUN
taxlaw-2811	758	23	about	about	ADP
taxlaw-2811	758	24	backdated	backdate	VERB
taxlaw-2811	758	25	stock	stock	NOUN
taxlaw-2811	758	26	options	option	NOUN
taxlaw-2811	758	27	.	.	PUNCT
taxlaw-2811	759	1	122	122	NUM
taxlaw-2811	759	2	for	for	ADP
taxlaw-2811	759	3	example	example	NOUN
taxlaw-2811	759	4	,	,	PUNCT
taxlaw-2811	759	5	there	there	PRON
taxlaw-2811	759	6	may	may	AUX
taxlaw-2811	759	7	be	be	AUX
taxlaw-2811	759	8	increased	increase	VERB
taxlaw-2811	759	9	evidence	evidence	NOUN
taxlaw-2811	759	10	of	of	ADP
taxlaw-2811	759	11	backdating	backdating	NOUN
taxlaw-2811	759	12	following	follow	VERB
taxlaw-2811	759	13	the	the	DET
taxlaw-2811	759	14	introduction	introduction	NOUN
taxlaw-2811	759	15	in	in	ADP
taxlaw-2811	759	16	1984	1984	NUM
taxlaw-2811	759	17	of	of	ADP
taxlaw-2811	759	18	paragraph	paragraph	NOUN
taxlaw-2811	759	19	110(1)(d	110(1)(d	NUM
taxlaw-2811	759	20	)	)	PUNCT
taxlaw-2811	759	21	or	or	CCONJ
taxlaw-2811	759	22	the	the	DET
taxlaw-2811	759	23	extension	extension	NOUN
taxlaw-2811	759	24	of	of	ADP
taxlaw-2811	759	25	the	the	DET
taxlaw-2811	759	26	deferral	deferral	NOUN
taxlaw-2811	759	27	of	of	ADP
taxlaw-2811	759	28	the	the	DET
taxlaw-2811	759	29	stock	stock	NOUN
taxlaw-2811	759	30	option	option	NOUN
taxlaw-2811	759	31	benefit	benefit	NOUN
taxlaw-2811	759	32	in	in	ADP
taxlaw-2811	759	33	2000	2000	NUM
taxlaw-2811	759	34	to	to	ADP
taxlaw-2811	759	35	public	public	ADJ
taxlaw-2811	759	36	company	company	NOUN
taxlaw-2811	759	37	employees	employee	NOUN
taxlaw-2811	759	38	.	.	PUNCT
taxlaw-2811	760	1	2012	2012	NUM
taxlaw-2811	760	2	]	]	PUNCT
taxlaw-2811	760	3	quantifying	quantify	VERB
taxlaw-2811	760	4	the	the	DET
taxlaw-2811	760	5	tax	tax	NOUN
taxlaw-2811	760	6	benefits	benefit	NOUN
taxlaw-2811	760	7	of	of	ADP
taxlaw-2811	760	8	backdating	backdate	VERB
taxlaw-2811	760	9	173	173	NUM
taxlaw-2811	760	10	appendix	appendix	NOUN
taxlaw-2811	760	11	a	a	DET
taxlaw-2811	760	12	key	key	ADJ
taxlaw-2811	760	13	driver	driver	NOUN
taxlaw-2811	760	14	behind	behind	ADP
taxlaw-2811	760	15	this	this	DET
taxlaw-2811	760	16	paper	paper	NOUN
taxlaw-2811	760	17	is	be	AUX
taxlaw-2811	760	18	to	to	PART
taxlaw-2811	760	19	isolate	isolate	VERB
taxlaw-2811	760	20	the	the	DET
taxlaw-2811	760	21	role	role	NOUN
taxlaw-2811	760	22	taxes	taxis	NOUN
taxlaw-2811	760	23	may	may	AUX
taxlaw-2811	760	24	play	play	VERB
taxlaw-2811	760	25	in	in	ADP
taxlaw-2811	760	26	the	the	DET
taxlaw-2811	760	27	returns	return	NOUN
taxlaw-2811	760	28	from	from	ADP
taxlaw-2811	760	29	backdating	backdating	NOUN
taxlaw-2811	760	30	and	and	CCONJ
taxlaw-2811	760	31	their	their	PRON
taxlaw-2811	760	32	influence	influence	NOUN
taxlaw-2811	760	33	on	on	ADP
taxlaw-2811	760	34	the	the	DET
taxlaw-2811	760	35	decision	decision	NOUN
taxlaw-2811	760	36	by	by	ADP
taxlaw-2811	760	37	an	an	DET
taxlaw-2811	760	38	executive	executive	NOUN
taxlaw-2811	760	39	to	to	PART
taxlaw-2811	760	40	accept	accept	VERB
taxlaw-2811	760	41	a	a	DET
taxlaw-2811	760	42	backdated	backdate	VERB
taxlaw-2811	760	43	stock	stock	NOUN
taxlaw-2811	760	44	option	option	NOUN
taxlaw-2811	760	45	in	in	ADP
taxlaw-2811	760	46	lieu	lieu	NOUN
taxlaw-2811	760	47	of	of	ADP
taxlaw-2811	760	48	some	some	DET
taxlaw-2811	760	49	other	other	ADJ
taxlaw-2811	760	50	form	form	NOUN
taxlaw-2811	760	51	of	of	ADP
taxlaw-2811	760	52	compensation	compensation	NOUN
taxlaw-2811	760	53	(	(	PUNCT
taxlaw-2811	760	54	options	option	NOUN
taxlaw-2811	760	55	or	or	CCONJ
taxlaw-2811	760	56	otherwise	otherwise	ADV
taxlaw-2811	760	57	)	)	PUNCT
taxlaw-2811	760	58	as	as	ADV
taxlaw-2811	760	59	well	well	ADV
taxlaw-2811	760	60	as	as	ADP
taxlaw-2811	760	61	her	her	PRON
taxlaw-2811	760	62	decision	decision	NOUN
taxlaw-2811	760	63	to	to	PART
taxlaw-2811	760	64	report	report	VERB
taxlaw-2811	760	65	a	a	DET
taxlaw-2811	760	66	backdated	backdate	VERB
taxlaw-2811	760	67	option	option	NOUN
taxlaw-2811	760	68	for	for	ADP
taxlaw-2811	760	69	tax	tax	NOUN
taxlaw-2811	760	70	purposes	purpose	NOUN
taxlaw-2811	760	71	.	.	PUNCT
taxlaw-2811	761	1	to	to	PART
taxlaw-2811	761	2	further	far	ADV
taxlaw-2811	761	3	clarify	clarify	VERB
taxlaw-2811	761	4	beyond	beyond	ADP
taxlaw-2811	761	5	the	the	DET
taxlaw-2811	761	6	main	main	ADJ
taxlaw-2811	761	7	text	text	NOUN
taxlaw-2811	761	8	,	,	PUNCT
taxlaw-2811	761	9	consider	consider	VERB
taxlaw-2811	761	10	the	the	DET
taxlaw-2811	761	11	factors	factor	NOUN
taxlaw-2811	761	12	that	that	PRON
taxlaw-2811	761	13	determine	determine	VERB
taxlaw-2811	761	14	the	the	DET
taxlaw-2811	761	15	monetary	monetary	ADJ
taxlaw-2811	761	16	return	return	NOUN
taxlaw-2811	761	17	from	from	ADP
taxlaw-2811	761	18	a	a	DET
taxlaw-2811	761	19	stock	stock	NOUN
taxlaw-2811	761	20	option	option	NOUN
taxlaw-2811	761	21	for	for	ADP
taxlaw-2811	761	22	a	a	DET
taxlaw-2811	761	23	single	single	ADJ
taxlaw-2811	761	24	share	share	NOUN
taxlaw-2811	761	25	that	that	PRON
taxlaw-2811	761	26	has	have	AUX
taxlaw-2811	761	27	been	be	AUX
taxlaw-2811	761	28	exercised	exercise	VERB
taxlaw-2811	761	29	and	and	CCONJ
taxlaw-2811	761	30	then	then	ADV
taxlaw-2811	761	31	subsequently	subsequently	ADV
taxlaw-2811	761	32	sold	sell	VERB
taxlaw-2811	761	33	(	(	PUNCT
taxlaw-2811	761	34	v	v	NOUN
taxlaw-2811	761	35	)	)	PUNCT
taxlaw-2811	761	36	at	at	ADP
taxlaw-2811	761	37	the	the	DET
taxlaw-2811	761	38	same	same	ADJ
taxlaw-2811	761	39	time	time	NOUN
taxlaw-2811	761	40	or	or	CCONJ
taxlaw-2811	761	41	later	later	ADV
taxlaw-2811	761	42	in	in	ADP
taxlaw-2811	761	43	the	the	DET
taxlaw-2811	761	44	same	same	ADJ
taxlaw-2811	761	45	tax	tax	NOUN
taxlaw-2811	761	46	year	year	NOUN
taxlaw-2811	761	47	:	:	PUNCT
taxlaw-2811	761	48	123	123	NUM
taxlaw-2811	761	49	v	v	NOUN
taxlaw-2811	761	50	=	=	SYM
taxlaw-2811	761	51	(	(	PUNCT
taxlaw-2811	761	52	pe	pe	INTJ
taxlaw-2811	761	53	–	–	PUNCT
taxlaw-2811	761	54	px)(1	px)(1	NOUN
taxlaw-2811	761	55	–	–	PUNCT
taxlaw-2811	761	56	τy	τy	NUM
taxlaw-2811	761	57	)	)	PUNCT
taxlaw-2811	762	1	+	+	CCONJ
taxlaw-2811	762	2	(	(	PUNCT
taxlaw-2811	762	3	ps	ps	INTJ
taxlaw-2811	762	4	–	–	PUNCT
taxlaw-2811	762	5	pe)(1	pe)(1	NOUN
taxlaw-2811	762	6	–	–	PUNCT
taxlaw-2811	762	7	τg	τg	NUM
taxlaw-2811	762	8	)	)	PUNCT
taxlaw-2811	763	1	(	(	PUNCT
taxlaw-2811	763	2	1	1	X
taxlaw-2811	763	3	)	)	PUNCT
taxlaw-2811	763	4	where	where	SCONJ
taxlaw-2811	763	5	pe	pe	PROPN
taxlaw-2811	763	6	represents	represent	VERB
taxlaw-2811	763	7	the	the	DET
taxlaw-2811	763	8	price	price	NOUN
taxlaw-2811	763	9	of	of	ADP
taxlaw-2811	763	10	the	the	DET
taxlaw-2811	763	11	underlying	underlie	VERB
taxlaw-2811	763	12	share	share	NOUN
taxlaw-2811	763	13	at	at	ADP
taxlaw-2811	763	14	option	option	NOUN
taxlaw-2811	763	15	exercise	exercise	NOUN
taxlaw-2811	763	16	,	,	PUNCT
taxlaw-2811	763	17	px	px	PROPN
taxlaw-2811	763	18	is	be	AUX
taxlaw-2811	763	19	the	the	DET
taxlaw-2811	763	20	option	option	NOUN
taxlaw-2811	763	21	exercise	exercise	NOUN
taxlaw-2811	763	22	price	price	NOUN
taxlaw-2811	763	23	,	,	PUNCT
taxlaw-2811	763	24	τy	τy	X
taxlaw-2811	763	25	is	be	AUX
taxlaw-2811	763	26	the	the	DET
taxlaw-2811	763	27	tax	tax	NOUN
taxlaw-2811	763	28	rate	rate	NOUN
taxlaw-2811	763	29	on	on	ADP
taxlaw-2811	763	30	the	the	DET
taxlaw-2811	763	31	income	income	NOUN
taxlaw-2811	763	32	benefit	benefit	NOUN
taxlaw-2811	763	33	associated	associate	VERB
taxlaw-2811	763	34	with	with	ADP
taxlaw-2811	763	35	the	the	DET
taxlaw-2811	763	36	option	option	NOUN
taxlaw-2811	763	37	exercise	exercise	NOUN
taxlaw-2811	763	38	,	,	PUNCT
taxlaw-2811	763	39	ps	ps	PROPN
taxlaw-2811	763	40	is	be	AUX
taxlaw-2811	763	41	the	the	DET
taxlaw-2811	763	42	price	price	NOUN
taxlaw-2811	763	43	of	of	ADP
taxlaw-2811	763	44	the	the	DET
taxlaw-2811	763	45	stock	stock	NOUN
taxlaw-2811	763	46	once	once	ADV
taxlaw-2811	763	47	finally	finally	ADV
taxlaw-2811	763	48	sold	sell	VERB
taxlaw-2811	763	49	,	,	PUNCT
taxlaw-2811	763	50	and	and	CCONJ
taxlaw-2811	763	51	τg	τg	NOUN
taxlaw-2811	763	52	is	be	AUX
taxlaw-2811	763	53	the	the	DET
taxlaw-2811	763	54	tax	tax	NOUN
taxlaw-2811	763	55	on	on	ADP
taxlaw-2811	763	56	any	any	DET
taxlaw-2811	763	57	gains	gain	NOUN
taxlaw-2811	763	58	arising	arise	VERB
taxlaw-2811	763	59	over	over	ADP
taxlaw-2811	763	60	the	the	DET
taxlaw-2811	763	61	period	period	NOUN
taxlaw-2811	763	62	the	the	DET
taxlaw-2811	763	63	share	share	NOUN
taxlaw-2811	763	64	was	be	AUX
taxlaw-2811	763	65	acquired	acquire	VERB
taxlaw-2811	763	66	and	and	CCONJ
taxlaw-2811	763	67	then	then	ADV
taxlaw-2811	763	68	eventually	eventually	ADV
taxlaw-2811	763	69	sold	sell	VERB
taxlaw-2811	763	70	.	.	PUNCT
taxlaw-2811	764	1	equation	equation	NOUN
taxlaw-2811	764	2	(	(	PUNCT
taxlaw-2811	764	3	1	1	X
taxlaw-2811	764	4	)	)	PUNCT
taxlaw-2811	764	5	is	be	AUX
taxlaw-2811	764	6	essentially	essentially	ADV
taxlaw-2811	764	7	composed	compose	VERB
taxlaw-2811	764	8	of	of	ADP
taxlaw-2811	764	9	two	two	NUM
taxlaw-2811	764	10	parts	part	NOUN
taxlaw-2811	764	11	:	:	PUNCT
taxlaw-2811	764	12	(	(	PUNCT
taxlaw-2811	764	13	a	a	X
taxlaw-2811	764	14	)	)	PUNCT
taxlaw-2811	764	15	the	the	DET
taxlaw-2811	764	16	income	income	NOUN
taxlaw-2811	764	17	benefit	benefit	NOUN
taxlaw-2811	764	18	accrued	accrue	VERB
taxlaw-2811	764	19	when	when	SCONJ
taxlaw-2811	764	20	the	the	DET
taxlaw-2811	764	21	option	option	NOUN
taxlaw-2811	764	22	is	be	AUX
taxlaw-2811	764	23	exercised	exercise	VERB
taxlaw-2811	764	24	(	(	PUNCT
taxlaw-2811	764	25	assuming	assume	VERB
taxlaw-2811	764	26	that	that	SCONJ
taxlaw-2811	764	27	the	the	DET
taxlaw-2811	764	28	exercise	exercise	NOUN
taxlaw-2811	764	29	price	price	NOUN
taxlaw-2811	764	30	is	be	AUX
taxlaw-2811	764	31	less	less	ADJ
taxlaw-2811	764	32	than	than	ADP
taxlaw-2811	764	33	the	the	DET
taxlaw-2811	764	34	existing	exist	VERB
taxlaw-2811	764	35	market	market	NOUN
taxlaw-2811	764	36	price	price	NOUN
taxlaw-2811	764	37	)	)	PUNCT
taxlaw-2811	764	38	,	,	PUNCT
taxlaw-2811	764	39	which	which	PRON
taxlaw-2811	764	40	is	be	AUX
taxlaw-2811	764	41	taxed	tax	VERB
taxlaw-2811	764	42	at	at	ADP
taxlaw-2811	764	43	rate	rate	NOUN
taxlaw-2811	764	44	τy	τy	NUM
taxlaw-2811	764	45	;	;	PUNCT
taxlaw-2811	764	46	and	and	CCONJ
taxlaw-2811	764	47	(	(	PUNCT
taxlaw-2811	764	48	b	b	X
taxlaw-2811	764	49	)	)	PUNCT
taxlaw-2811	764	50	the	the	DET
taxlaw-2811	764	51	capital	capital	NOUN
taxlaw-2811	764	52	gain	gain	NOUN
taxlaw-2811	764	53	realized	realize	VERB
taxlaw-2811	764	54	from	from	ADP
taxlaw-2811	764	55	the	the	DET
taxlaw-2811	764	56	time	time	NOUN
taxlaw-2811	764	57	the	the	DET
taxlaw-2811	764	58	options	option	NOUN
taxlaw-2811	764	59	are	be	AUX
taxlaw-2811	764	60	exercised	exercise	VERB
taxlaw-2811	764	61	to	to	ADP
taxlaw-2811	764	62	the	the	DET
taxlaw-2811	764	63	time	time	NOUN
taxlaw-2811	764	64	the	the	DET
taxlaw-2811	764	65	acquired	acquire	VERB
taxlaw-2811	764	66	stock	stock	NOUN
taxlaw-2811	764	67	is	be	AUX
taxlaw-2811	764	68	sold	sell	VERB
taxlaw-2811	764	69	,	,	PUNCT
taxlaw-2811	764	70	which	which	PRON
taxlaw-2811	764	71	is	be	AUX
taxlaw-2811	764	72	taxed	tax	VERB
taxlaw-2811	764	73	at	at	ADP
taxlaw-2811	764	74	rate	rate	NOUN
taxlaw-2811	764	75	τg	τg	PROPN
taxlaw-2811	764	76	.	.	PUNCT
taxlaw-2811	765	1	in	in	ADP
taxlaw-2811	765	2	the	the	DET
taxlaw-2811	765	3	case	case	NOUN
taxlaw-2811	765	4	where	where	SCONJ
taxlaw-2811	765	5	the	the	DET
taxlaw-2811	765	6	option	option	NOUN
taxlaw-2811	765	7	is	be	AUX
taxlaw-2811	765	8	exercised	exercise	VERB
taxlaw-2811	765	9	and	and	CCONJ
taxlaw-2811	765	10	sold	sell	VERB
taxlaw-2811	765	11	on	on	ADP
taxlaw-2811	765	12	the	the	DET
taxlaw-2811	765	13	same	same	ADJ
taxlaw-2811	765	14	day	day	NOUN
taxlaw-2811	765	15	,	,	PUNCT
taxlaw-2811	765	16	the	the	DET
taxlaw-2811	765	17	gain	gain	NOUN
taxlaw-2811	765	18	is	be	AUX
taxlaw-2811	765	19	zero	zero	NUM
taxlaw-2811	765	20	since	since	SCONJ
taxlaw-2811	765	21	ps	ps	PROPN
taxlaw-2811	765	22	=	=	SYM
taxlaw-2811	765	23	pe	pe	PROPN
taxlaw-2811	765	24	.	.	PUNCT
taxlaw-2811	765	25	px	px	PROPN
taxlaw-2811	765	26	represents	represent	VERB
taxlaw-2811	765	27	the	the	DET
taxlaw-2811	765	28	exercise	exercise	NOUN
taxlaw-2811	765	29	price	price	NOUN
taxlaw-2811	765	30	associated	associate	VERB
taxlaw-2811	765	31	with	with	ADP
taxlaw-2811	765	32	a	a	DET
taxlaw-2811	765	33	given	give	VERB
taxlaw-2811	765	34	executive	executive	ADJ
taxlaw-2811	765	35	stock	stock	NOUN
taxlaw-2811	765	36	option	option	NOUN
taxlaw-2811	765	37	.	.	PUNCT
taxlaw-2811	766	1	however	however	ADV
taxlaw-2811	766	2	,	,	PUNCT
taxlaw-2811	766	3	in	in	ADP
taxlaw-2811	766	4	the	the	DET
taxlaw-2811	766	5	context	context	NOUN
taxlaw-2811	766	6	of	of	ADP
taxlaw-2811	766	7	backdating	backdating	NOUN
taxlaw-2811	766	8	,	,	PUNCT
taxlaw-2811	766	9	it	it	PRON
taxlaw-2811	766	10	is	be	AUX
taxlaw-2811	766	11	important	important	ADJ
taxlaw-2811	766	12	to	to	PART
taxlaw-2811	766	13	deconstruct	deconstruct	VERB
taxlaw-2811	766	14	px	px	NOUN
taxlaw-2811	766	15	into	into	ADP
taxlaw-2811	766	16	two	two	NUM
taxlaw-2811	766	17	components	component	NOUN
taxlaw-2811	766	18	:	:	PUNCT
taxlaw-2811	766	19	(	(	PUNCT
taxlaw-2811	766	20	a	a	X
taxlaw-2811	766	21	)	)	PUNCT
taxlaw-2811	766	22	the	the	DET
taxlaw-2811	766	23	true	true	ADJ
taxlaw-2811	766	24	price	price	NOUN
taxlaw-2811	766	25	of	of	ADP
taxlaw-2811	766	26	the	the	DET
taxlaw-2811	766	27	underlying	underlie	VERB
taxlaw-2811	766	28	stock	stock	NOUN
taxlaw-2811	766	29	at	at	ADP
taxlaw-2811	766	30	the	the	DET
taxlaw-2811	766	31	time	time	NOUN
taxlaw-2811	766	32	the	the	DET
taxlaw-2811	766	33	executive	executive	ADJ
taxlaw-2811	766	34	stock	stock	NOUN
taxlaw-2811	766	35	option	option	NOUN
taxlaw-2811	766	36	is	be	AUX
taxlaw-2811	766	37	granted	grant	VERB
taxlaw-2811	766	38	(	(	PUNCT
taxlaw-2811	766	39	pt	pt	NOUN
taxlaw-2811	766	40	)	)	PUNCT
taxlaw-2811	766	41	;	;	PUNCT
taxlaw-2811	766	42	and	and	CCONJ
taxlaw-2811	766	43	(	(	PUNCT
taxlaw-2811	766	44	b	b	X
taxlaw-2811	766	45	)	)	PUNCT
taxlaw-2811	766	46	the	the	DET
taxlaw-2811	766	47	discount	discount	NOUN
taxlaw-2811	766	48	due	due	ADP
taxlaw-2811	766	49	to	to	ADP
taxlaw-2811	766	50	backdating	backdating	NOUN
taxlaw-2811	766	51	(	(	PUNCT
taxlaw-2811	766	52	δ	δ	NOUN
taxlaw-2811	766	53	)	)	PUNCT
taxlaw-2811	766	54	.	.	PUNCT
taxlaw-2811	767	1	px	px	PROPN
taxlaw-2811	767	2	=	=	SYM
taxlaw-2811	767	3	pt	pt	PROPN
taxlaw-2811	767	4	–	–	PUNCT
taxlaw-2811	767	5	δ	δ	PROPN
taxlaw-2811	767	6	(	(	PUNCT
taxlaw-2811	767	7	2	2	NUM
taxlaw-2811	767	8	)	)	PUNCT
taxlaw-2811	767	9	this	this	PRON
taxlaw-2811	767	10	allows	allow	VERB
taxlaw-2811	767	11	us	we	PRON
taxlaw-2811	767	12	to	to	PART
taxlaw-2811	767	13	see	see	VERB
taxlaw-2811	767	14	clearly	clearly	ADV
taxlaw-2811	767	15	that	that	SCONJ
taxlaw-2811	767	16	in	in	ADP
taxlaw-2811	767	17	the	the	DET
taxlaw-2811	767	18	case	case	NOUN
taxlaw-2811	767	19	of	of	ADP
taxlaw-2811	767	20	no	no	DET
taxlaw-2811	767	21	backdating	backdating	NOUN
taxlaw-2811	767	22	,	,	PUNCT
taxlaw-2811	767	23	δ	δ	X
taxlaw-2811	767	24	=	=	SYM
taxlaw-2811	767	25	0	0	PUNCT
taxlaw-2811	767	26	and	and	CCONJ
taxlaw-2811	767	27	therefore	therefore	ADV
taxlaw-2811	767	28	px	px	PROPN
taxlaw-2811	767	29	=	=	SYM
taxlaw-2811	767	30	pt	pt	PROPN
taxlaw-2811	767	31	;	;	PUNCT
taxlaw-2811	767	32	the	the	DET
taxlaw-2811	767	33	exercise	exercise	NOUN
taxlaw-2811	767	34	price	price	NOUN
taxlaw-2811	767	35	associated	associate	VERB
taxlaw-2811	767	36	with	with	ADP
taxlaw-2811	767	37	the	the	DET
taxlaw-2811	767	38	grant	grant	NOUN
taxlaw-2811	767	39	is	be	AUX
taxlaw-2811	767	40	equal	equal	ADJ
taxlaw-2811	767	41	to	to	ADP
taxlaw-2811	767	42	the	the	DET
taxlaw-2811	767	43	true	true	ADJ
taxlaw-2811	767	44	price	price	NOUN
taxlaw-2811	767	45	of	of	ADP
taxlaw-2811	767	46	the	the	DET
taxlaw-2811	767	47	underlying	underlie	VERB
taxlaw-2811	767	48	share	share	NOUN
taxlaw-2811	767	49	at	at	ADP
taxlaw-2811	767	50	the	the	DET
taxlaw-2811	767	51	time	time	NOUN
taxlaw-2811	767	52	the	the	DET
taxlaw-2811	767	53	options	option	NOUN
taxlaw-2811	767	54	were	be	AUX
taxlaw-2811	767	55	granted	grant	VERB
taxlaw-2811	767	56	.	.	PUNCT
taxlaw-2811	768	1	this	this	PRON
taxlaw-2811	768	2	is	be	AUX
taxlaw-2811	768	3	referred	refer	VERB
taxlaw-2811	768	4	to	to	ADP
taxlaw-2811	768	5	as	as	ADP
taxlaw-2811	768	6	a	a	DET
taxlaw-2811	768	7	“	"	PUNCT
taxlaw-2811	768	8	currently	currently	ADV
taxlaw-2811	768	9	priced	price	VERB
taxlaw-2811	768	10	option	option	NOUN
taxlaw-2811	768	11	.	.	PUNCT
taxlaw-2811	768	12	”	"	PUNCT
taxlaw-2811	769	1	in	in	ADP
taxlaw-2811	769	2	the	the	DET
taxlaw-2811	769	3	case	case	NOUN
taxlaw-2811	769	4	of	of	ADP
taxlaw-2811	769	5	δ	δ	PROPN
taxlaw-2811	769	6	>	>	X
taxlaw-2811	769	7	0	0	PROPN
taxlaw-2811	769	8	,	,	PUNCT
taxlaw-2811	769	9	the	the	DET
taxlaw-2811	769	10	exercise	exercise	NOUN
taxlaw-2811	769	11	price	price	NOUN
taxlaw-2811	769	12	for	for	ADP
taxlaw-2811	769	13	the	the	DET
taxlaw-2811	769	14	grant	grant	NOUN
taxlaw-2811	769	15	is	be	AUX
taxlaw-2811	769	16	lower	low	ADJ
taxlaw-2811	769	17	than	than	ADP
taxlaw-2811	769	18	the	the	DET
taxlaw-2811	769	19	actual	actual	ADJ
taxlaw-2811	769	20	share	share	NOUN
taxlaw-2811	769	21	price	price	NOUN
taxlaw-2811	769	22	at	at	ADP
taxlaw-2811	769	23	the	the	DET
taxlaw-2811	769	24	time	time	NOUN
taxlaw-2811	769	25	of	of	ADP
taxlaw-2811	769	26	the	the	DET
taxlaw-2811	769	27	grant	grant	NOUN
taxlaw-2811	769	28	because	because	SCONJ
taxlaw-2811	769	29	px	px	NOUN
taxlaw-2811	769	30	<	<	X
taxlaw-2811	769	31	pt	pt	X
taxlaw-2811	769	32	.	.	PROPN
taxlaw-2811	769	33	if	if	SCONJ
taxlaw-2811	769	34	it	it	PRON
taxlaw-2811	769	35	is	be	AUX
taxlaw-2811	769	36	claimed	claim	VERB
taxlaw-2811	769	37	that	that	SCONJ
taxlaw-2811	769	38	the	the	DET
taxlaw-2811	769	39	option	option	NOUN
taxlaw-2811	769	40	was	be	AUX
taxlaw-2811	769	41	granted	grant	VERB
taxlaw-2811	769	42	when	when	SCONJ
taxlaw-2811	769	43	the	the	DET
taxlaw-2811	769	44	price	price	NOUN
taxlaw-2811	769	45	was	be	AUX
taxlaw-2811	769	46	trading	trade	VERB
taxlaw-2811	769	47	at	at	ADP
taxlaw-2811	769	48	px	px	PROPN
taxlaw-2811	769	49	,	,	PUNCT
taxlaw-2811	769	50	then	then	ADV
taxlaw-2811	769	51	we	we	PRON
taxlaw-2811	769	52	have	have	VERB
taxlaw-2811	769	53	a	a	DET
taxlaw-2811	769	54	“	"	PUNCT
taxlaw-2811	769	55	backdated	backdated	ADJ
taxlaw-2811	769	56	option	option	NOUN
taxlaw-2811	769	57	.	.	PUNCT
taxlaw-2811	769	58	”	"	PUNCT
taxlaw-2811	770	1	to	to	PART
taxlaw-2811	770	2	account	account	VERB
taxlaw-2811	770	3	for	for	ADP
taxlaw-2811	770	4	this	this	DET
taxlaw-2811	770	5	information	information	NOUN
taxlaw-2811	770	6	,	,	PUNCT
taxlaw-2811	770	7	we	we	PRON
taxlaw-2811	770	8	can	can	AUX
taxlaw-2811	770	9	restate	restate	VERB
taxlaw-2811	770	10	equation	equation	NOUN
taxlaw-2811	770	11	(	(	PUNCT
taxlaw-2811	770	12	1	1	NUM
taxlaw-2811	770	13	)	)	PUNCT
taxlaw-2811	770	14	as	as	SCONJ
taxlaw-2811	770	15	follows	follow	VERB
taxlaw-2811	770	16	:	:	PUNCT
taxlaw-2811	770	17	v	v	X
taxlaw-2811	770	18	=	=	SYM
taxlaw-2811	770	19	(	(	PUNCT
taxlaw-2811	770	20	pe	pe	INTJ
taxlaw-2811	770	21	–	–	PUNCT
taxlaw-2811	770	22	pt	pt	NOUN
taxlaw-2811	770	23	+	+	CCONJ
taxlaw-2811	770	24	δ)(1	δ)(1	X
taxlaw-2811	770	25	–	–	PUNCT
taxlaw-2811	770	26	τy	τy	X
taxlaw-2811	770	27	)	)	PUNCT
taxlaw-2811	770	28	+	+	CCONJ
taxlaw-2811	770	29	(	(	PUNCT
taxlaw-2811	770	30	ps	ps	INTJ
taxlaw-2811	770	31	–	–	PUNCT
taxlaw-2811	770	32	pe)(1	pe)(1	NOUN
taxlaw-2811	770	33	–	–	PUNCT
taxlaw-2811	770	34	τg	τg	NUM
taxlaw-2811	770	35	)	)	PUNCT
taxlaw-2811	770	36	(	(	PUNCT
taxlaw-2811	770	37	3	3	X
taxlaw-2811	770	38	)	)	PUNCT
taxlaw-2811	770	39	our	our	PRON
taxlaw-2811	770	40	interest	interest	NOUN
taxlaw-2811	770	41	lies	lie	VERB
taxlaw-2811	770	42	in	in	ADP
taxlaw-2811	770	43	demonstrating	demonstrate	VERB
taxlaw-2811	770	44	three	three	NUM
taxlaw-2811	770	45	factors	factor	NOUN
taxlaw-2811	770	46	that	that	PRON
taxlaw-2811	770	47	affect	affect	VERB
taxlaw-2811	770	48	the	the	DET
taxlaw-2811	770	49	returns	return	NOUN
taxlaw-2811	770	50	from	from	ADP
taxlaw-2811	770	51	a	a	DET
taxlaw-2811	770	52	stock	stock	NOUN
taxlaw-2811	770	53	option	option	NOUN
taxlaw-2811	770	54	(	(	PUNCT
taxlaw-2811	770	55	once	once	SCONJ
taxlaw-2811	770	56	it	it	PRON
taxlaw-2811	770	57	is	be	AUX
taxlaw-2811	770	58	exercised	exercise	VERB
taxlaw-2811	770	59	and	and	CCONJ
taxlaw-2811	770	60	the	the	DET
taxlaw-2811	770	61	underlying	underlie	VERB
taxlaw-2811	770	62	stock	stock	NOUN
taxlaw-2811	770	63	is	be	AUX
taxlaw-2811	770	64	then	then	ADV
taxlaw-2811	770	65	sold	sell	VERB
taxlaw-2811	770	66	):	):	PUNCT
taxlaw-2811	770	67	τy	τy	NOUN
taxlaw-2811	770	68	,	,	PUNCT
taxlaw-2811	770	69	τg	τg	PROPN
taxlaw-2811	770	70	,	,	PUNCT
taxlaw-2811	770	71	and	and	CCONJ
taxlaw-2811	770	72	δ	δ	PROPN
taxlaw-2811	770	73	.	.	PUNCT
taxlaw-2811	771	1	taking	take	VERB
taxlaw-2811	771	2	the	the	DET
taxlaw-2811	771	3	derivative	derivative	NOUN
taxlaw-2811	771	4	of	of	ADP
taxlaw-2811	771	5	(	(	PUNCT
taxlaw-2811	771	6	3	3	NUM
taxlaw-2811	771	7	)	)	PUNCT
taxlaw-2811	771	8	with	with	ADP
taxlaw-2811	771	9	respect	respect	NOUN
taxlaw-2811	771	10	to	to	ADP
taxlaw-2811	771	11	these	these	DET
taxlaw-2811	771	12	three	three	NUM
taxlaw-2811	771	13	variables	variable	NOUN
taxlaw-2811	771	14	in	in	ADP
taxlaw-2811	771	15	turn	turn	NOUN
taxlaw-2811	771	16	yields	yield	VERB
taxlaw-2811	771	17	the	the	DET
taxlaw-2811	771	18	following	follow	VERB
taxlaw-2811	771	19	:	:	PUNCT
taxlaw-2811	771	20	123	123	NUM
taxlaw-2811	771	21	this	this	DET
taxlaw-2811	771	22	restriction	restriction	NOUN
taxlaw-2811	771	23	eliminates	eliminate	VERB
taxlaw-2811	771	24	the	the	DET
taxlaw-2811	771	25	possibility	possibility	NOUN
taxlaw-2811	771	26	of	of	ADP
taxlaw-2811	771	27	isos	isos	NOUN
taxlaw-2811	771	28	.	.	PUNCT
taxlaw-2811	772	1	the	the	DET
taxlaw-2811	772	2	focus	focus	NOUN
taxlaw-2811	772	3	of	of	ADP
taxlaw-2811	772	4	this	this	DET
taxlaw-2811	772	5	article	article	NOUN
taxlaw-2811	772	6	is	be	AUX
taxlaw-2811	772	7	to	to	PART
taxlaw-2811	772	8	understand	understand	VERB
taxlaw-2811	772	9	the	the	DET
taxlaw-2811	772	10	influence	influence	NOUN
taxlaw-2811	772	11	of	of	ADP
taxlaw-2811	772	12	taxes	taxis	NOUN
taxlaw-2811	772	13	on	on	ADP
taxlaw-2811	772	14	backdating	backdating	NOUN
taxlaw-2811	772	15	in	in	ADP
taxlaw-2811	772	16	canada	canada	PROPN
taxlaw-2811	772	17	,	,	PUNCT
taxlaw-2811	772	18	and	and	CCONJ
taxlaw-2811	772	19	canada	canada	PROPN
taxlaw-2811	772	20	does	do	AUX
taxlaw-2811	772	21	not	not	PART
taxlaw-2811	772	22	have	have	VERB
taxlaw-2811	772	23	the	the	DET
taxlaw-2811	772	24	equivalent	equivalent	NOUN
taxlaw-2811	772	25	of	of	ADP
taxlaw-2811	772	26	an	an	DET
taxlaw-2811	772	27	iso	iso	NOUN
taxlaw-2811	772	28	.	.	PUNCT
taxlaw-2811	773	1	174	174	NUM
taxlaw-2811	773	2	columbia	columbia	PROPN
taxlaw-2811	773	3	journal	journal	PROPN
taxlaw-2811	773	4	of	of	ADP
taxlaw-2811	773	5	tax	tax	NOUN
taxlaw-2811	773	6	law	law	NOUN
taxlaw-2811	773	7	[	[	X
taxlaw-2811	773	8	vol.3:144	vol.3:144	X
taxlaw-2811	773	9	=	=	SYM
taxlaw-2811	773	10	(	(	PUNCT
taxlaw-2811	773	11	1	1	NUM
taxlaw-2811	773	12	-	-	NUM
taxlaw-2811	773	13	τy	τy	NUM
taxlaw-2811	773	14	)	)	PUNCT
taxlaw-2811	773	15	>	>	X
taxlaw-2811	773	16	0	0	PUNCT
taxlaw-2811	773	17	(	(	PUNCT
taxlaw-2811	773	18	4	4	NUM
taxlaw-2811	773	19	)	)	PUNCT
taxlaw-2811	773	20	=	=	PUNCT
taxlaw-2811	773	21	–	–	PUNCT
taxlaw-2811	773	22	(	(	PUNCT
taxlaw-2811	773	23	ps	ps	INTJ
taxlaw-2811	773	24	–	–	PUNCT
taxlaw-2811	773	25	pe	pe	PROPN
taxlaw-2811	773	26	)	)	PUNCT
taxlaw-2811	773	27	<	<	X
taxlaw-2811	773	28	0	0	PUNCT
taxlaw-2811	773	29	(	(	PUNCT
taxlaw-2811	773	30	5	5	NUM
taxlaw-2811	773	31	)	)	PUNCT
taxlaw-2811	773	32	=	=	PUNCT
taxlaw-2811	773	33	–	–	PUNCT
taxlaw-2811	773	34	(	(	PUNCT
taxlaw-2811	773	35	pe	pe	INTJ
taxlaw-2811	773	36	–	–	PUNCT
taxlaw-2811	773	37	pt	pt	PROPN
taxlaw-2811	773	38	+	+	CCONJ
taxlaw-2811	773	39	δ	δ	PROPN
taxlaw-2811	773	40	)	)	PUNCT
taxlaw-2811	773	41	<	<	X
taxlaw-2811	773	42	0	0	PUNCT
taxlaw-2811	773	43	(	(	PUNCT
taxlaw-2811	773	44	6	6	NUM
taxlaw-2811	773	45	)	)	PUNCT
taxlaw-2811	773	46	equation	equation	NOUN
taxlaw-2811	773	47	(	(	PUNCT
taxlaw-2811	773	48	4	4	X
taxlaw-2811	773	49	)	)	PUNCT
taxlaw-2811	773	50	demonstrates	demonstrate	VERB
taxlaw-2811	773	51	that	that	PRON
taxlaw-2811	773	52	,	,	PUNCT
taxlaw-2811	773	53	assuming	assume	VERB
taxlaw-2811	773	54	τy	τy	ADP
taxlaw-2811	773	55	<	<	X
taxlaw-2811	773	56	1	1	NUM
taxlaw-2811	773	57	(	(	PUNCT
taxlaw-2811	773	58	i.e.	i.e.	X
taxlaw-2811	773	59	,	,	PUNCT
taxlaw-2811	773	60	the	the	DET
taxlaw-2811	773	61	tax	tax	NOUN
taxlaw-2811	773	62	rate	rate	NOUN
taxlaw-2811	773	63	is	be	AUX
taxlaw-2811	773	64	less	less	ADJ
taxlaw-2811	773	65	than	than	ADP
taxlaw-2811	773	66	one	one	NUM
taxlaw-2811	773	67	hundred	hundred	NUM
taxlaw-2811	773	68	percent	percent	NOUN
taxlaw-2811	773	69	)	)	PUNCT
taxlaw-2811	773	70	,	,	PUNCT
taxlaw-2811	773	71	returns	return	NOUN
taxlaw-2811	773	72	increase	increase	VERB
taxlaw-2811	773	73	the	the	DET
taxlaw-2811	773	74	larger	large	ADJ
taxlaw-2811	773	75	the	the	DET
taxlaw-2811	773	76	discount	discount	NOUN
taxlaw-2811	773	77	of	of	ADP
taxlaw-2811	773	78	the	the	DET
taxlaw-2811	773	79	exercise	exercise	NOUN
taxlaw-2811	773	80	price	price	NOUN
taxlaw-2811	773	81	relative	relative	ADJ
taxlaw-2811	773	82	to	to	ADP
taxlaw-2811	773	83	the	the	DET
taxlaw-2811	773	84	actual	actual	ADJ
taxlaw-2811	773	85	trading	trading	NOUN
taxlaw-2811	773	86	price	price	NOUN
taxlaw-2811	773	87	on	on	ADP
taxlaw-2811	773	88	the	the	DET
taxlaw-2811	773	89	day	day	NOUN
taxlaw-2811	773	90	the	the	DET
taxlaw-2811	773	91	option	option	NOUN
taxlaw-2811	773	92	was	be	AUX
taxlaw-2811	773	93	granted	grant	VERB
taxlaw-2811	773	94	(	(	PUNCT
taxlaw-2811	773	95	i.e.	i.e.	X
taxlaw-2811	773	96	,	,	PUNCT
taxlaw-2811	773	97	the	the	PRON
taxlaw-2811	773	98	more	more	ADV
taxlaw-2811	773	99	the	the	DET
taxlaw-2811	773	100	option	option	NOUN
taxlaw-2811	773	101	exercise	exercise	NOUN
taxlaw-2811	773	102	price	price	NOUN
taxlaw-2811	773	103	was	be	AUX
taxlaw-2811	773	104	backdated	backdate	VERB
taxlaw-2811	773	105	)	)	PUNCT
taxlaw-2811	773	106	.	.	PUNCT
taxlaw-2811	774	1	this	this	PRON
taxlaw-2811	774	2	of	of	ADP
taxlaw-2811	774	3	course	course	NOUN
taxlaw-2811	774	4	is	be	AUX
taxlaw-2811	774	5	the	the	DET
taxlaw-2811	774	6	general	general	ADJ
taxlaw-2811	774	7	principle	principle	NOUN
taxlaw-2811	774	8	behind	behind	ADP
taxlaw-2811	774	9	backdating	backdating	NOUN
taxlaw-2811	774	10	:	:	PUNCT
taxlaw-2811	774	11	lower	low	ADJ
taxlaw-2811	774	12	the	the	DET
taxlaw-2811	774	13	exercise	exercise	NOUN
taxlaw-2811	774	14	price	price	NOUN
taxlaw-2811	774	15	relative	relative	ADJ
taxlaw-2811	774	16	to	to	ADP
taxlaw-2811	774	17	the	the	DET
taxlaw-2811	774	18	trading	trading	NOUN
taxlaw-2811	774	19	price	price	NOUN
taxlaw-2811	774	20	at	at	ADP
taxlaw-2811	774	21	the	the	DET
taxlaw-2811	774	22	time	time	NOUN
taxlaw-2811	774	23	of	of	ADP
taxlaw-2811	774	24	grant	grant	NOUN
taxlaw-2811	774	25	to	to	PART
taxlaw-2811	774	26	gain	gain	VERB
taxlaw-2811	774	27	a	a	DET
taxlaw-2811	774	28	higher	high	ADJ
taxlaw-2811	774	29	return	return	NOUN
taxlaw-2811	774	30	,	,	PUNCT
taxlaw-2811	774	31	and	and	CCONJ
taxlaw-2811	774	32	so	so	ADV
taxlaw-2811	774	33	this	this	DET
taxlaw-2811	774	34	positive	positive	ADJ
taxlaw-2811	774	35	relationship	relationship	NOUN
taxlaw-2811	774	36	between	between	ADP
taxlaw-2811	774	37	δ	δ	PROPN
taxlaw-2811	774	38	and	and	CCONJ
taxlaw-2811	774	39	v	v	NOUN
taxlaw-2811	774	40	is	be	AUX
taxlaw-2811	774	41	fully	fully	ADV
taxlaw-2811	774	42	expected	expect	VERB
taxlaw-2811	774	43	.	.	PUNCT
taxlaw-2811	775	1	it	it	PRON
taxlaw-2811	775	2	shows	show	VERB
taxlaw-2811	775	3	that	that	SCONJ
taxlaw-2811	775	4	a	a	DET
taxlaw-2811	775	5	backdated	backdate	VERB
taxlaw-2811	775	6	option	option	NOUN
taxlaw-2811	775	7	will	will	AUX
taxlaw-2811	775	8	be	be	AUX
taxlaw-2811	775	9	preferred	prefer	VERB
taxlaw-2811	775	10	to	to	ADP
taxlaw-2811	775	11	a	a	DET
taxlaw-2811	775	12	currently	currently	ADV
taxlaw-2811	775	13	dated	date	VERB
taxlaw-2811	775	14	option	option	NOUN
taxlaw-2811	775	15	.	.	PUNCT
taxlaw-2811	776	1	our	our	PRON
taxlaw-2811	776	2	focus	focus	NOUN
taxlaw-2811	776	3	,	,	PUNCT
taxlaw-2811	776	4	however	however	ADV
taxlaw-2811	776	5	,	,	PUNCT
taxlaw-2811	776	6	lies	lie	VERB
taxlaw-2811	776	7	on	on	ADP
taxlaw-2811	776	8	the	the	DET
taxlaw-2811	776	9	role	role	NOUN
taxlaw-2811	776	10	taxes	taxis	NOUN
taxlaw-2811	776	11	may	may	AUX
taxlaw-2811	776	12	play	play	VERB
taxlaw-2811	776	13	in	in	ADP
taxlaw-2811	776	14	determining	determine	VERB
taxlaw-2811	776	15	the	the	DET
taxlaw-2811	776	16	demand	demand	NOUN
taxlaw-2811	776	17	for	for	ADP
taxlaw-2811	776	18	a	a	DET
taxlaw-2811	776	19	backdated	backdate	VERB
taxlaw-2811	776	20	option	option	NOUN
taxlaw-2811	776	21	.	.	PUNCT
taxlaw-2811	777	1	there	there	PRON
taxlaw-2811	777	2	are	be	VERB
taxlaw-2811	777	3	two	two	NUM
taxlaw-2811	777	4	tax	tax	NOUN
taxlaw-2811	777	5	rates	rate	NOUN
taxlaw-2811	777	6	to	to	PART
taxlaw-2811	777	7	consider	consider	VERB
taxlaw-2811	777	8	:	:	PUNCT
taxlaw-2811	777	9	first	first	ADV
taxlaw-2811	777	10	,	,	PUNCT
taxlaw-2811	777	11	the	the	DET
taxlaw-2811	777	12	tax	tax	NOUN
taxlaw-2811	777	13	related	relate	VERB
taxlaw-2811	777	14	to	to	ADP
taxlaw-2811	777	15	the	the	DET
taxlaw-2811	777	16	gain	gain	NOUN
taxlaw-2811	777	17	,	,	PUNCT
taxlaw-2811	777	18	and	and	CCONJ
taxlaw-2811	777	19	second	second	ADV
taxlaw-2811	777	20	,	,	PUNCT
taxlaw-2811	777	21	the	the	DET
taxlaw-2811	777	22	tax	tax	NOUN
taxlaw-2811	777	23	related	relate	VERB
taxlaw-2811	777	24	to	to	ADP
taxlaw-2811	777	25	the	the	DET
taxlaw-2811	777	26	income	income	NOUN
taxlaw-2811	777	27	benefit	benefit	NOUN
taxlaw-2811	777	28	.	.	PUNCT
taxlaw-2811	778	1	in	in	ADP
taxlaw-2811	778	2	equation	equation	NOUN
taxlaw-2811	778	3	(	(	PUNCT
taxlaw-2811	778	4	5	5	X
taxlaw-2811	778	5	)	)	PUNCT
taxlaw-2811	778	6	we	we	PRON
taxlaw-2811	778	7	see	see	VERB
taxlaw-2811	778	8	a	a	DET
taxlaw-2811	778	9	negative	negative	ADJ
taxlaw-2811	778	10	relationship	relationship	NOUN
taxlaw-2811	778	11	between	between	ADP
taxlaw-2811	778	12	tax	tax	NOUN
taxlaw-2811	778	13	(	(	PUNCT
taxlaw-2811	778	14	τg	τg	NUM
taxlaw-2811	778	15	)	)	PUNCT
taxlaw-2811	778	16	and	and	CCONJ
taxlaw-2811	778	17	returns	return	NOUN
taxlaw-2811	778	18	to	to	ADP
taxlaw-2811	778	19	the	the	DET
taxlaw-2811	778	20	executive	executive	NOUN
taxlaw-2811	778	21	,	,	PUNCT
taxlaw-2811	778	22	where	where	SCONJ
taxlaw-2811	778	23	τg	τg	PRON
taxlaw-2811	778	24	represents	represent	VERB
taxlaw-2811	778	25	the	the	DET
taxlaw-2811	778	26	tax	tax	NOUN
taxlaw-2811	778	27	on	on	ADP
taxlaw-2811	778	28	capital	capital	NOUN
taxlaw-2811	778	29	gains	gain	NOUN
taxlaw-2811	778	30	accruing	accrue	VERB
taxlaw-2811	778	31	after	after	ADP
taxlaw-2811	778	32	exercising	exercise	VERB
taxlaw-2811	778	33	the	the	DET
taxlaw-2811	778	34	option	option	NOUN
taxlaw-2811	778	35	and	and	CCONJ
taxlaw-2811	778	36	holding	hold	VERB
taxlaw-2811	778	37	the	the	DET
taxlaw-2811	778	38	stock	stock	NOUN
taxlaw-2811	778	39	until	until	ADP
taxlaw-2811	778	40	sale	sale	NOUN
taxlaw-2811	778	41	.	.	PUNCT
taxlaw-2811	779	1	it	it	PRON
taxlaw-2811	779	2	is	be	AUX
taxlaw-2811	779	3	evident	evident	ADJ
taxlaw-2811	779	4	that	that	SCONJ
taxlaw-2811	779	5	this	this	DET
taxlaw-2811	779	6	portion	portion	NOUN
taxlaw-2811	779	7	of	of	ADP
taxlaw-2811	779	8	the	the	DET
taxlaw-2811	779	9	return	return	NOUN
taxlaw-2811	779	10	is	be	AUX
taxlaw-2811	779	11	unrelated	unrelated	ADJ
taxlaw-2811	779	12	to	to	ADP
taxlaw-2811	779	13	the	the	DET
taxlaw-2811	779	14	backdating	backdating	NOUN
taxlaw-2811	779	15	discount	discount	NOUN
taxlaw-2811	779	16	,	,	PUNCT
taxlaw-2811	779	17	and	and	CCONJ
taxlaw-2811	779	18	so	so	ADV
taxlaw-2811	779	19	requires	require	VERB
taxlaw-2811	779	20	no	no	DET
taxlaw-2811	779	21	further	further	ADJ
taxlaw-2811	779	22	elaboration	elaboration	NOUN
taxlaw-2811	779	23	in	in	ADP
taxlaw-2811	779	24	the	the	DET
taxlaw-2811	779	25	context	context	NOUN
taxlaw-2811	779	26	of	of	ADP
taxlaw-2811	779	27	backdating	backdating	NOUN
taxlaw-2811	779	28	.	.	PUNCT
taxlaw-2811	780	1	equation	equation	NOUN
taxlaw-2811	780	2	(	(	PUNCT
taxlaw-2811	780	3	6	6	NUM
taxlaw-2811	780	4	)	)	PUNCT
taxlaw-2811	780	5	is	be	AUX
taxlaw-2811	780	6	the	the	DET
taxlaw-2811	780	7	equation	equation	NOUN
taxlaw-2811	780	8	of	of	ADP
taxlaw-2811	780	9	most	most	ADJ
taxlaw-2811	780	10	interest	interest	NOUN
taxlaw-2811	780	11	in	in	ADP
taxlaw-2811	780	12	terms	term	NOUN
taxlaw-2811	780	13	of	of	ADP
taxlaw-2811	780	14	the	the	DET
taxlaw-2811	780	15	potential	potential	ADJ
taxlaw-2811	780	16	relationship	relationship	NOUN
taxlaw-2811	780	17	between	between	ADP
taxlaw-2811	780	18	tax	tax	NOUN
taxlaw-2811	780	19	and	and	CCONJ
taxlaw-2811	780	20	the	the	DET
taxlaw-2811	780	21	benefit	benefit	NOUN
taxlaw-2811	780	22	from	from	ADP
taxlaw-2811	780	23	backdating	backdating	NOUN
taxlaw-2811	780	24	.	.	PUNCT
taxlaw-2811	781	1	equation	equation	NOUN
taxlaw-2811	781	2	(	(	PUNCT
taxlaw-2811	781	3	6	6	NUM
taxlaw-2811	781	4	)	)	PUNCT
taxlaw-2811	781	5	demonstrates	demonstrate	VERB
taxlaw-2811	781	6	that	that	SCONJ
taxlaw-2811	781	7	a	a	DET
taxlaw-2811	781	8	negative	negative	ADJ
taxlaw-2811	781	9	relationship	relationship	NOUN
taxlaw-2811	781	10	exists	exist	VERB
taxlaw-2811	781	11	between	between	ADP
taxlaw-2811	781	12	τy	τy	PRON
taxlaw-2811	781	13	and	and	CCONJ
taxlaw-2811	781	14	v	v	NOUN
taxlaw-2811	781	15	;	;	PUNCT
taxlaw-2811	781	16	the	the	PRON
taxlaw-2811	781	17	lower	low	ADJ
taxlaw-2811	781	18	the	the	DET
taxlaw-2811	781	19	tax	tax	NOUN
taxlaw-2811	781	20	on	on	ADP
taxlaw-2811	781	21	income	income	NOUN
taxlaw-2811	781	22	received	receive	VERB
taxlaw-2811	781	23	through	through	ADP
taxlaw-2811	781	24	exercising	exercise	VERB
taxlaw-2811	781	25	an	an	DET
taxlaw-2811	781	26	option	option	NOUN
taxlaw-2811	781	27	grant	grant	NOUN
taxlaw-2811	781	28	,	,	PUNCT
taxlaw-2811	781	29	the	the	PRON
taxlaw-2811	781	30	higher	high	ADJ
taxlaw-2811	781	31	the	the	DET
taxlaw-2811	781	32	return	return	NOUN
taxlaw-2811	781	33	.	.	PUNCT
taxlaw-2811	782	1	as	as	SCONJ
taxlaw-2811	782	2	discussed	discuss	VERB
taxlaw-2811	782	3	in	in	ADP
taxlaw-2811	782	4	the	the	DET
taxlaw-2811	782	5	main	main	ADJ
taxlaw-2811	782	6	text	text	NOUN
taxlaw-2811	782	7	,	,	PUNCT
taxlaw-2811	782	8	however	however	ADV
taxlaw-2811	782	9	,	,	PUNCT
taxlaw-2811	782	10	in	in	ADP
taxlaw-2811	782	11	canada	canada	PROPN
taxlaw-2811	782	12	different	different	ADJ
taxlaw-2811	782	13	effective	effective	ADJ
taxlaw-2811	782	14	tax	tax	NOUN
taxlaw-2811	782	15	rates	rate	NOUN
taxlaw-2811	782	16	apply	apply	VERB
taxlaw-2811	782	17	to	to	ADP
taxlaw-2811	782	18	the	the	DET
taxlaw-2811	782	19	income	income	NOUN
taxlaw-2811	782	20	benefit	benefit	NOUN
taxlaw-2811	782	21	based	base	VERB
taxlaw-2811	782	22	on	on	ADP
taxlaw-2811	782	23	the	the	DET
taxlaw-2811	782	24	reported	report	VERB
taxlaw-2811	782	25	presence	presence	NOUN
taxlaw-2811	782	26	of	of	ADP
taxlaw-2811	782	27	δ	δ	PROPN
taxlaw-2811	782	28	,	,	PUNCT
taxlaw-2811	782	29	whereas	whereas	SCONJ
taxlaw-2811	782	30	in	in	ADP
taxlaw-2811	782	31	the	the	DET
taxlaw-2811	782	32	united	united	PROPN
taxlaw-2811	782	33	states	states	PROPN
taxlaw-2811	782	34	the	the	DET
taxlaw-2811	782	35	same	same	ADJ
taxlaw-2811	782	36	tax	tax	NOUN
taxlaw-2811	782	37	rate	rate	NOUN
taxlaw-2811	782	38	applies	apply	VERB
taxlaw-2811	782	39	regardless	regardless	ADV
taxlaw-2811	782	40	.	.	PUNCT
taxlaw-2811	783	1	the	the	DET
taxlaw-2811	783	2	effective	effective	ADJ
taxlaw-2811	783	3	rate	rate	NOUN
taxlaw-2811	783	4	of	of	ADP
taxlaw-2811	783	5	taxation	taxation	NOUN
taxlaw-2811	783	6	with	with	ADP
taxlaw-2811	783	7	respect	respect	NOUN
taxlaw-2811	783	8	to	to	ADP
taxlaw-2811	783	9	the	the	DET
taxlaw-2811	783	10	income	income	NOUN
taxlaw-2811	783	11	benefit	benefit	NOUN
taxlaw-2811	783	12	from	from	ADP
taxlaw-2811	783	13	stock	stock	NOUN
taxlaw-2811	783	14	options	option	NOUN
taxlaw-2811	783	15	is	be	AUX
taxlaw-2811	783	16	higher	high	ADJ
taxlaw-2811	783	17	in	in	ADP
taxlaw-2811	783	18	the	the	DET
taxlaw-2811	783	19	united	united	PROPN
taxlaw-2811	783	20	states	states	PROPN
taxlaw-2811	783	21	than	than	ADP
taxlaw-2811	783	22	in	in	ADP
taxlaw-2811	783	23	canada	canada	PROPN
taxlaw-2811	783	24	,	,	PUNCT
taxlaw-2811	783	25	as	as	SCONJ
taxlaw-2811	783	26	canadians	canadian	NOUN
taxlaw-2811	783	27	can	can	AUX
taxlaw-2811	783	28	claim	claim	VERB
taxlaw-2811	783	29	a	a	DET
taxlaw-2811	783	30	deduction	deduction	NOUN
taxlaw-2811	783	31	equal	equal	ADJ
taxlaw-2811	783	32	to	to	ADP
taxlaw-2811	783	33	fifty	fifty	NUM
taxlaw-2811	783	34	percent	percent	NOUN
taxlaw-2811	783	35	of	of	ADP
taxlaw-2811	783	36	the	the	DET
taxlaw-2811	783	37	income	income	NOUN
taxlaw-2811	783	38	inclusion	inclusion	NOUN
taxlaw-2811	783	39	.	.	PUNCT
taxlaw-2811	784	1	but	but	CCONJ
taxlaw-2811	784	2	this	this	DET
taxlaw-2811	784	3	reduced	reduce	VERB
taxlaw-2811	784	4	rate	rate	NOUN
taxlaw-2811	784	5	only	only	ADV
taxlaw-2811	784	6	applies	apply	VERB
taxlaw-2811	784	7	if	if	SCONJ
taxlaw-2811	784	8	δ	δ	PROPN
taxlaw-2811	784	9	=	=	SYM
taxlaw-2811	784	10	0	0	NUM
taxlaw-2811	784	11	,	,	PUNCT
taxlaw-2811	784	12	or	or	CCONJ
taxlaw-2811	784	13	the	the	DET
taxlaw-2811	784	14	option	option	NOUN
taxlaw-2811	784	15	is	be	AUX
taxlaw-2811	784	16	reported	report	VERB
taxlaw-2811	784	17	as	as	ADP
taxlaw-2811	784	18	such	such	ADJ
taxlaw-2811	784	19	.	.	PUNCT
taxlaw-2811	785	1	124	124	NUM
taxlaw-2811	786	1	that	that	PRON
taxlaw-2811	786	2	is	be	AUX
taxlaw-2811	786	3	,	,	PUNCT
taxlaw-2811	786	4	equation	equation	NOUN
taxlaw-2811	786	5	(	(	PUNCT
taxlaw-2811	786	6	3	3	NUM
taxlaw-2811	786	7	)	)	PUNCT
taxlaw-2811	786	8	applies	apply	VERB
taxlaw-2811	786	9	to	to	ADP
taxlaw-2811	786	10	the	the	DET
taxlaw-2811	786	11	pre	pre	NOUN
taxlaw-2811	786	12	-	-	NOUN
taxlaw-2811	786	13	i.r.c	i.r.c	NOUN
taxlaw-2811	786	14	.	.	PUNCT
taxlaw-2811	787	1	§	§	PROPN
taxlaw-2811	787	2	409a	409a	PROPN
taxlaw-2811	787	3	environment	environment	NOUN
taxlaw-2811	787	4	in	in	ADP
taxlaw-2811	787	5	the	the	DET
taxlaw-2811	787	6	united	united	PROPN
taxlaw-2811	787	7	states	states	PROPN
taxlaw-2811	787	8	whereas	whereas	SCONJ
taxlaw-2811	787	9	the	the	DET
taxlaw-2811	787	10	situation	situation	NOUN
taxlaw-2811	787	11	in	in	ADP
taxlaw-2811	787	12	canada	canada	PROPN
taxlaw-2811	787	13	is	be	AUX
taxlaw-2811	787	14	better	well	ADV
taxlaw-2811	787	15	represented	represent	VERB
taxlaw-2811	787	16	as	as	SCONJ
taxlaw-2811	787	17	follows	follow	VERB
taxlaw-2811	787	18	:	:	PUNCT
taxlaw-2811	787	19	v	v	NUM
taxlaw-2811	787	20	=	=	PUNCT
taxlaw-2811	787	21	i[δ	i[δ	ADJ
taxlaw-2811	787	22	≤	≤	NOUN
taxlaw-2811	787	23	0](pe	0](pe	NOUN
taxlaw-2811	787	24	–	–	PUNCT
taxlaw-2811	787	25	pt	pt	NOUN
taxlaw-2811	787	26	+	+	CCONJ
taxlaw-2811	787	27	δ)(1	δ)(1	X
taxlaw-2811	787	28	–	–	PUNCT
taxlaw-2811	787	29	τy0	τy0	ADJ
taxlaw-2811	787	30	)	)	PUNCT
taxlaw-2811	787	31	+	+	CCONJ
taxlaw-2811	787	32	i[δ	i[δ	NOUN
taxlaw-2811	787	33	>	>	X
taxlaw-2811	787	34	0](pe	0](pe	NOUN
taxlaw-2811	787	35	–	–	PUNCT
taxlaw-2811	787	36	pt	pt	NOUN
taxlaw-2811	787	37	+	+	NUM
taxlaw-2811	787	38	δ)(1	δ)(1	X
taxlaw-2811	787	39	–	–	PUNCT
taxlaw-2811	787	40	τy1	τy1	VERB
taxlaw-2811	787	41	)	)	PUNCT
taxlaw-2811	788	1	+	+	CCONJ
taxlaw-2811	788	2	(	(	PUNCT
taxlaw-2811	788	3	ps	ps	INTJ
taxlaw-2811	788	4	–	–	PUNCT
taxlaw-2811	788	5	pe)(1	pe)(1	NOUN
taxlaw-2811	788	6	–	–	PUNCT
taxlaw-2811	788	7	τg	τg	NUM
taxlaw-2811	788	8	)	)	PUNCT
taxlaw-2811	788	9	(	(	PUNCT
taxlaw-2811	788	10	7	7	X
taxlaw-2811	788	11	)	)	PUNCT
taxlaw-2811	789	1	where	where	SCONJ
taxlaw-2811	789	2	i	i	PRON
taxlaw-2811	789	3	[	[	X
taxlaw-2811	789	4	·	·	X
taxlaw-2811	789	5	]	]	X
taxlaw-2811	789	6	is	be	AUX
taxlaw-2811	789	7	an	an	DET
taxlaw-2811	789	8	indicator	indicator	NOUN
taxlaw-2811	789	9	function	function	NOUN
taxlaw-2811	789	10	that	that	PRON
taxlaw-2811	789	11	takes	take	VERB
taxlaw-2811	789	12	the	the	DET
taxlaw-2811	789	13	value	value	NOUN
taxlaw-2811	789	14	of	of	ADP
taxlaw-2811	789	15	one	one	NUM
taxlaw-2811	789	16	when	when	SCONJ
taxlaw-2811	789	17	the	the	DET
taxlaw-2811	789	18	statement	statement	NOUN
taxlaw-2811	789	19	in	in	ADP
taxlaw-2811	789	20	the	the	DET
taxlaw-2811	789	21	square	square	ADJ
taxlaw-2811	789	22	brackets	bracket	NOUN
taxlaw-2811	789	23	is	be	AUX
taxlaw-2811	789	24	true	true	ADJ
taxlaw-2811	789	25	and	and	CCONJ
taxlaw-2811	789	26	zero	zero	NUM
taxlaw-2811	789	27	when	when	SCONJ
taxlaw-2811	789	28	it	it	PRON
taxlaw-2811	789	29	is	be	AUX
taxlaw-2811	789	30	false	false	ADJ
taxlaw-2811	789	31	.	.	PUNCT
taxlaw-2811	790	1	the	the	DET
taxlaw-2811	790	2	relevant	relevant	ADJ
taxlaw-2811	790	3	part	part	NOUN
taxlaw-2811	790	4	of	of	ADP
taxlaw-2811	790	5	the	the	DET
taxlaw-2811	790	6	value	value	NOUN
taxlaw-2811	790	7	of	of	ADP
taxlaw-2811	790	8	the	the	DET
taxlaw-2811	790	9	income	income	NOUN
taxlaw-2811	790	10	benefit	benefit	NOUN
taxlaw-2811	790	11	is	be	AUX
taxlaw-2811	790	12	then	then	ADV
taxlaw-2811	790	13	triggered	trigger	VERB
taxlaw-2811	790	14	by	by	ADP
taxlaw-2811	790	15	the	the	DET
taxlaw-2811	790	16	indicator	indicator	NOUN
taxlaw-2811	790	17	function	function	NOUN
taxlaw-2811	790	18	for	for	ADP
taxlaw-2811	790	19	whether	whether	SCONJ
taxlaw-2811	790	20	the	the	DET
taxlaw-2811	790	21	option	option	NOUN
taxlaw-2811	790	22	is	be	AUX
taxlaw-2811	790	23	discounted	discount	VERB
taxlaw-2811	790	24	or	or	CCONJ
taxlaw-2811	790	25	not	not	PART
taxlaw-2811	790	26	,	,	PUNCT
taxlaw-2811	790	27	as	as	SCONJ
taxlaw-2811	790	28	this	this	PRON
taxlaw-2811	790	29	can	can	AUX
taxlaw-2811	790	30	result	result	VERB
taxlaw-2811	790	31	in	in	ADP
taxlaw-2811	790	32	tax	tax	NOUN
taxlaw-2811	790	33	differences	difference	NOUN
taxlaw-2811	790	34	(	(	PUNCT
taxlaw-2811	790	35	τy0	τy0	PROPN
taxlaw-2811	790	36	vs.	vs.	ADP
taxlaw-2811	790	37	τy1	τy1	PROPN
taxlaw-2811	790	38	)	)	PUNCT
taxlaw-2811	790	39	which	which	PRON
taxlaw-2811	790	40	can	can	AUX
taxlaw-2811	790	41	provide	provide	VERB
taxlaw-2811	790	42	the	the	DET
taxlaw-2811	790	43	tax	tax	NOUN
taxlaw-2811	790	44	incentive	incentive	NOUN
taxlaw-2811	790	45	for	for	ADP
taxlaw-2811	790	46	an	an	DET
taxlaw-2811	790	47	individual	individual	NOUN
taxlaw-2811	790	48	who	who	PRON
taxlaw-2811	790	49	receives	receive	VERB
taxlaw-2811	790	50	a	a	DET
taxlaw-2811	790	51	backdated	backdate	VERB
taxlaw-2811	790	52	option	option	NOUN
taxlaw-2811	790	53	in	in	ADP
taxlaw-2811	790	54	canada	canada	PROPN
taxlaw-2811	790	55	to	to	PART
taxlaw-2811	790	56	report	report	VERB
taxlaw-2811	790	57	it	it	PRON
taxlaw-2811	790	58	as	as	SCONJ
taxlaw-2811	790	59	though	though	SCONJ
taxlaw-2811	790	60	it	it	PRON
taxlaw-2811	790	61	were	be	AUX
taxlaw-2811	790	62	not	not	PART
taxlaw-2811	790	63	.	.	PUNCT
taxlaw-2811	791	1	124	124	NUM
taxlaw-2811	791	2	see	see	VERB
taxlaw-2811	791	3	i.t.a	i.t.a	PROPN
taxlaw-2811	791	4	.	.	PROPN
taxlaw-2811	791	5	,	,	PUNCT
taxlaw-2811	791	6	s.	s.	PROPN
taxlaw-2811	791	7	7	7	NUM
taxlaw-2811	791	8	,	,	PUNCT
taxlaw-2811	791	9	110(1)(d	110(1)(d	NUM
taxlaw-2811	791	10	)	)	PUNCT
taxlaw-2811	791	11	.	.	PUNCT
taxlaw-2811	792	1	2012	2012	NUM
taxlaw-2811	792	2	]	]	PUNCT
taxlaw-2811	792	3	quantifying	quantify	VERB
taxlaw-2811	792	4	the	the	DET
taxlaw-2811	792	5	tax	tax	NOUN
taxlaw-2811	792	6	benefits	benefit	NOUN
taxlaw-2811	792	7	of	of	ADP
taxlaw-2811	792	8	backdating	backdating	NOUN
taxlaw-2811	792	9	175	175	NUM
taxlaw-2811	792	10	it	it	PRON
taxlaw-2811	792	11	follows	follow	VERB
taxlaw-2811	792	12	that	that	SCONJ
taxlaw-2811	792	13	the	the	DET
taxlaw-2811	792	14	canadian	canadian	ADJ
taxlaw-2811	792	15	regime	regime	NOUN
taxlaw-2811	792	16	,	,	PUNCT
taxlaw-2811	792	17	where	where	SCONJ
taxlaw-2811	792	18	τy0	τy0	PRON
taxlaw-2811	792	19	<	<	X
taxlaw-2811	792	20	τy1	τy1	PROPN
taxlaw-2811	792	21	,	,	PUNCT
taxlaw-2811	792	22	rewards	reward	VERB
taxlaw-2811	792	23	backdating	backdate	VERB
taxlaw-2811	792	24	125	125	NUM
taxlaw-2811	792	25	—	—	PUNCT
taxlaw-2811	792	26	or	or	CCONJ
taxlaw-2811	792	27	,	,	PUNCT
taxlaw-2811	792	28	more	more	ADV
taxlaw-2811	792	29	correctly	correctly	ADV
taxlaw-2811	792	30	,	,	PUNCT
taxlaw-2811	792	31	rewards	reward	VERB
taxlaw-2811	792	32	backdating	backdate	VERB
taxlaw-2811	792	33	if	if	SCONJ
taxlaw-2811	792	34	the	the	DET
taxlaw-2811	792	35	strike	strike	NOUN
taxlaw-2811	792	36	price	price	NOUN
taxlaw-2811	792	37	reported	report	VERB
taxlaw-2811	792	38	for	for	ADP
taxlaw-2811	792	39	tax	tax	NOUN
taxlaw-2811	792	40	purpose	purpose	NOUN
taxlaw-2811	792	41	is	be	AUX
taxlaw-2811	792	42	px	px	NOUN
taxlaw-2811	792	43	and	and	CCONJ
taxlaw-2811	792	44	not	not	PART
taxlaw-2811	792	45	pt	pt	NOUN
taxlaw-2811	792	46	.	.	PROPN
taxlaw-2811	792	47	in	in	ADP
taxlaw-2811	792	48	terms	term	NOUN
taxlaw-2811	792	49	of	of	ADP
taxlaw-2811	792	50	the	the	DET
taxlaw-2811	792	51	decision	decision	NOUN
taxlaw-2811	792	52	to	to	PART
taxlaw-2811	792	53	accept	accept	VERB
taxlaw-2811	792	54	a	a	DET
taxlaw-2811	792	55	backdated	backdate	VERB
taxlaw-2811	792	56	versus	versus	ADP
taxlaw-2811	792	57	an	an	DET
taxlaw-2811	792	58	in	in	ADP
taxlaw-2811	792	59	-	-	PUNCT
taxlaw-2811	792	60	the	the	DET
taxlaw-2811	792	61	-	-	PUNCT
taxlaw-2811	792	62	money	money	NOUN
taxlaw-2811	792	63	option	option	NOUN
taxlaw-2811	792	64	,	,	PUNCT
taxlaw-2811	792	65	until	until	ADP
taxlaw-2811	792	66	recently	recently	ADV
taxlaw-2811	792	67	in	in	ADP
taxlaw-2811	792	68	the	the	DET
taxlaw-2811	792	69	united	united	PROPN
taxlaw-2811	792	70	states	states	PROPN
taxlaw-2811	792	71	an	an	DET
taxlaw-2811	792	72	executive	executive	NOUN
taxlaw-2811	792	73	would	would	AUX
taxlaw-2811	792	74	be	be	AUX
taxlaw-2811	792	75	indifferent	indifferent	ADJ
taxlaw-2811	792	76	between	between	ADP
taxlaw-2811	792	77	the	the	DET
taxlaw-2811	792	78	two	two	NUM
taxlaw-2811	792	79	options	option	NOUN
taxlaw-2811	792	80	126	126	NUM
taxlaw-2811	792	81	whereas	whereas	SCONJ
taxlaw-2811	792	82	a	a	DET
taxlaw-2811	792	83	canadian	canadian	ADJ
taxlaw-2811	792	84	executive	executive	NOUN
taxlaw-2811	792	85	would	would	AUX
taxlaw-2811	792	86	not	not	PART
taxlaw-2811	792	87	be	be	AUX
taxlaw-2811	792	88	indifferent	indifferent	ADJ
taxlaw-2811	792	89	.	.	PUNCT
taxlaw-2811	793	1	127	127	NUM
taxlaw-2811	793	2	as	as	ADP
taxlaw-2811	793	3	a	a	DET
taxlaw-2811	793	4	result	result	NOUN
taxlaw-2811	793	5	of	of	ADP
taxlaw-2811	793	6	the	the	DET
taxlaw-2811	793	7	lower	low	ADJ
taxlaw-2811	793	8	tax	tax	NOUN
taxlaw-2811	793	9	rate	rate	NOUN
taxlaw-2811	793	10	in	in	ADP
taxlaw-2811	793	11	canada	canada	PROPN
taxlaw-2811	793	12	on	on	ADP
taxlaw-2811	793	13	the	the	DET
taxlaw-2811	793	14	income	income	NOUN
taxlaw-2811	793	15	benefit	benefit	NOUN
taxlaw-2811	793	16	of	of	ADP
taxlaw-2811	793	17	the	the	DET
taxlaw-2811	793	18	option	option	NOUN
taxlaw-2811	793	19	,	,	PUNCT
taxlaw-2811	793	20	a	a	DET
taxlaw-2811	793	21	canadian	canadian	ADJ
taxlaw-2811	793	22	executive	executive	NOUN
taxlaw-2811	793	23	is	be	AUX
taxlaw-2811	793	24	able	able	ADJ
taxlaw-2811	793	25	to	to	PART
taxlaw-2811	793	26	“	"	PUNCT
taxlaw-2811	793	27	capture	capture	VERB
taxlaw-2811	793	28	”	"	PUNCT
taxlaw-2811	793	29	a	a	DET
taxlaw-2811	793	30	greater	great	ADJ
taxlaw-2811	793	31	amount	amount	NOUN
taxlaw-2811	793	32	of	of	ADP
taxlaw-2811	793	33	the	the	DET
taxlaw-2811	793	34	backdated	backdate	VERB
taxlaw-2811	793	35	return	return	NOUN
taxlaw-2811	793	36	than	than	ADP
taxlaw-2811	793	37	the	the	DET
taxlaw-2811	793	38	u.s	u.s	PROPN
taxlaw-2811	793	39	.	.	PROPN
taxlaw-2811	793	40	executive	executive	NOUN
taxlaw-2811	793	41	.	.	PUNCT
taxlaw-2811	794	1	125	125	NUM
taxlaw-2811	794	2	the	the	DET
taxlaw-2811	794	3	executive	executive	NOUN
taxlaw-2811	794	4	earns	earn	VERB
taxlaw-2811	794	5	a	a	DET
taxlaw-2811	794	6	higher	high	ADJ
taxlaw-2811	794	7	after	after	ADP
taxlaw-2811	794	8	-	-	PUNCT
taxlaw-2811	794	9	tax	tax	NOUN
taxlaw-2811	794	10	return	return	NOUN
taxlaw-2811	794	11	from	from	ADP
taxlaw-2811	794	12	a	a	DET
taxlaw-2811	794	13	misreported	misreporte	VERB
taxlaw-2811	794	14	backdated	backdate	VERB
taxlaw-2811	794	15	option	option	NOUN
taxlaw-2811	794	16	in	in	ADP
taxlaw-2811	794	17	canada	canada	PROPN
taxlaw-2811	794	18	than	than	ADP
taxlaw-2811	794	19	in	in	ADP
taxlaw-2811	794	20	the	the	DET
taxlaw-2811	794	21	united	united	PROPN
taxlaw-2811	794	22	states	states	PROPN
taxlaw-2811	794	23	.	.	PUNCT
taxlaw-2811	795	1	126	126	NUM
taxlaw-2811	795	2	the	the	DET
taxlaw-2811	795	3	tax	tax	NOUN
taxlaw-2811	795	4	rate	rate	NOUN
taxlaw-2811	795	5	on	on	ADP
taxlaw-2811	795	6	the	the	DET
taxlaw-2811	795	7	two	two	NUM
taxlaw-2811	795	8	would	would	AUX
taxlaw-2811	795	9	be	be	AUX
taxlaw-2811	795	10	identical	identical	ADJ
taxlaw-2811	795	11	.	.	PUNCT
taxlaw-2811	796	1	127	127	NUM
taxlaw-2811	796	2	canadian	canadian	ADJ
taxlaw-2811	796	3	executives	executive	NOUN
taxlaw-2811	796	4	would	would	AUX
taxlaw-2811	796	5	prefer	prefer	VERB
taxlaw-2811	796	6	a	a	DET
taxlaw-2811	796	7	misreported	misreporte	VERB
taxlaw-2811	796	8	backdated	backdate	VERB
taxlaw-2811	796	9	option	option	NOUN
taxlaw-2811	796	10	with	with	ADP
taxlaw-2811	796	11	the	the	DET
taxlaw-2811	796	12	available	available	ADJ
taxlaw-2811	796	13	income	income	NOUN
taxlaw-2811	796	14	tax	tax	NOUN
taxlaw-2811	796	15	deduction	deduction	NOUN
taxlaw-2811	796	16	,	,	PUNCT
taxlaw-2811	796	17	effectively	effectively	ADV
taxlaw-2811	796	18	lowering	lower	VERB
taxlaw-2811	796	19	their	their	PRON
taxlaw-2811	796	20	tax	tax	NOUN
taxlaw-2811	796	21	rate	rate	NOUN
taxlaw-2811	796	22	,	,	PUNCT
taxlaw-2811	796	23	which	which	PRON
taxlaw-2811	796	24	is	be	AUX
taxlaw-2811	796	25	not	not	PART
taxlaw-2811	796	26	available	available	ADJ
taxlaw-2811	796	27	for	for	ADP
taxlaw-2811	796	28	an	an	DET
taxlaw-2811	796	29	in	in	ADP
taxlaw-2811	796	30	-	-	PUNCT
taxlaw-2811	796	31	the	the	DET
taxlaw-2811	796	32	-	-	PUNCT
taxlaw-2811	796	33	money	money	NOUN
taxlaw-2811	796	34	option	option	NOUN
taxlaw-2811	796	35	.	.	PUNCT