id	sid	tid	token	lemma	pos
taxlaw-2831	1	1	professor	professor	NOUN
taxlaw-2831	1	2	,	,	PUNCT
taxlaw-2831	1	3	university	university	PROPN
taxlaw-2831	1	4	of	of	ADP
taxlaw-2831	1	5	baltimore	baltimore	PROPN
taxlaw-2831	1	6	school	school	PROPN
taxlaw-2831	1	7	of	of	ADP
taxlaw-2831	1	8	law	law	NOUN
taxlaw-2831	1	9	.	.	PUNCT
taxlaw-2831	2	1	the	the	DET
taxlaw-2831	2	2	author	author	NOUN
taxlaw-2831	2	3	would	would	AUX
taxlaw-2831	2	4	like	like	VERB
taxlaw-2831	2	5	to	to	PART
taxlaw-2831	2	6	thank	thank	VERB
taxlaw-2831	2	7	lily	lily	PROPN
taxlaw-2831	2	8	kahng	kahng	PROPN
taxlaw-2831	2	9	,	,	PUNCT
taxlaw-2831	2	10	mildred	mildred	PROPN
taxlaw-2831	2	11	robinson	robinson	PROPN
taxlaw-2831	2	12	,	,	PUNCT
taxlaw-2831	2	13	nancy	nancy	PROPN
taxlaw-2831	2	14	shurtz	shurtz	PROPN
taxlaw-2831	2	15	,	,	PUNCT
taxlaw-2831	2	16	and	and	CCONJ
taxlaw-2831	2	17	all	all	PRON
taxlaw-2831	2	18	of	of	ADP
taxlaw-2831	2	19	the	the	DET
taxlaw-2831	2	20	participants	participant	NOUN
taxlaw-2831	2	21	at	at	ADP
taxlaw-2831	2	22	the	the	DET
taxlaw-2831	2	23	18th	18th	ADJ
taxlaw-2831	2	24	annual	annual	ADJ
taxlaw-2831	2	25	critical	critical	ADJ
taxlaw-2831	2	26	tax	tax	NOUN
taxlaw-2831	2	27	theory	theory	NOUN
taxlaw-2831	2	28	conference	conference	NOUN
taxlaw-2831	2	29	,	,	PUNCT
taxlaw-2831	2	30	held	hold	VERB
taxlaw-2831	2	31	at	at	ADP
taxlaw-2831	2	32	the	the	DET
taxlaw-2831	2	33	northwestern	northwestern	ADJ
taxlaw-2831	2	34	school	school	NOUN
taxlaw-2831	2	35	of	of	ADP
taxlaw-2831	2	36	law	law	NOUN
taxlaw-2831	2	37	,	,	PUNCT
taxlaw-2831	2	38	apr	apr	PROPN
taxlaw-2831	2	39	.	.	PROPN
taxlaw-2831	3	1	3	3	NUM
taxlaw-2831	3	2	-	-	SYM
taxlaw-2831	3	3	4	4	NUM
taxlaw-2831	3	4	,	,	PUNCT
taxlaw-2831	3	5	2015	2015	NUM
taxlaw-2831	3	6	,	,	PUNCT
taxlaw-2831	3	7	for	for	ADP
taxlaw-2831	3	8	their	their	PRON
taxlaw-2831	3	9	very	very	ADV
taxlaw-2831	3	10	helpful	helpful	ADJ
taxlaw-2831	3	11	comments	comment	NOUN
taxlaw-2831	3	12	.	.	PUNCT
taxlaw-2831	4	1	the	the	DET
taxlaw-2831	4	2	author	author	NOUN
taxlaw-2831	4	3	would	would	AUX
taxlaw-2831	4	4	also	also	ADV
taxlaw-2831	4	5	like	like	VERB
taxlaw-2831	4	6	to	to	PART
taxlaw-2831	4	7	thank	thank	VERB
taxlaw-2831	4	8	the	the	DET
taxlaw-2831	4	9	university	university	PROPN
taxlaw-2831	4	10	of	of	ADP
taxlaw-2831	4	11	baltimore	baltimore	PROPN
taxlaw-2831	4	12	for	for	ADP
taxlaw-2831	4	13	its	its	PRON
taxlaw-2831	4	14	generous	generous	ADJ
taxlaw-2831	4	15	support	support	NOUN
taxlaw-2831	4	16	for	for	ADP
taxlaw-2831	4	17	this	this	DET
taxlaw-2831	4	18	project	project	NOUN
taxlaw-2831	4	19	.	.	PUNCT
taxlaw-2831	5	1	a	a	DET
taxlaw-2831	5	2	simpler	simple	ADJ
taxlaw-2831	5	3	verifiable	verifiable	ADJ
taxlaw-2831	5	4	gift	gift	NOUN
taxlaw-2831	5	5	tax	tax	NOUN
taxlaw-2831	5	6	wendy	wendy	PROPN
taxlaw-2831	5	7	c.	c.	PROPN
taxlaw-2831	5	8	gerzog	gerzog	PROPN
taxlaw-2831	5	9	*	*	PUNCT
taxlaw-2831	6	1	abstract	abstract	ADV
taxlaw-2831	6	2	the	the	DET
taxlaw-2831	6	3	author	author	NOUN
taxlaw-2831	6	4	proposes	propose	VERB
taxlaw-2831	6	5	reforms	reform	NOUN
taxlaw-2831	6	6	to	to	PART
taxlaw-2831	6	7	simplify	simplify	VERB
taxlaw-2831	6	8	the	the	DET
taxlaw-2831	6	9	current	current	ADJ
taxlaw-2831	6	10	federal	federal	ADJ
taxlaw-2831	6	11	gift	gift	NOUN
taxlaw-2831	6	12	tax	tax	NOUN
taxlaw-2831	6	13	system	system	NOUN
taxlaw-2831	6	14	,	,	PUNCT
taxlaw-2831	6	15	foster	foster	ADJ
taxlaw-2831	6	16	uncomplicated	uncomplicated	ADJ
taxlaw-2831	6	17	outright	outright	ADJ
taxlaw-2831	6	18	transfers	transfer	NOUN
taxlaw-2831	6	19	,	,	PUNCT
taxlaw-2831	6	20	eliminate	eliminate	VERB
taxlaw-2831	6	21	valuation	valuation	NOUN
taxlaw-2831	6	22	distortions	distortion	NOUN
taxlaw-2831	6	23	,	,	PUNCT
taxlaw-2831	6	24	and	and	CCONJ
taxlaw-2831	6	25	increase	increase	VERB
taxlaw-2831	6	26	taxpayer	taxpayer	NOUN
taxlaw-2831	6	27	return	return	NOUN
taxlaw-2831	6	28	compliance	compliance	NOUN
taxlaw-2831	6	29	.	.	PUNCT
taxlaw-2831	7	1	in	in	ADP
taxlaw-2831	7	2	order	order	NOUN
taxlaw-2831	7	3	to	to	PART
taxlaw-2831	7	4	obtain	obtain	VERB
taxlaw-2831	7	5	those	those	DET
taxlaw-2831	7	6	results	result	NOUN
taxlaw-2831	7	7	,	,	PUNCT
taxlaw-2831	7	8	the	the	DET
taxlaw-2831	7	9	author	author	NOUN
taxlaw-2831	7	10	’s	’s	PART
taxlaw-2831	7	11	simpler	simple	ADJ
taxlaw-2831	7	12	verifiab	verifiab	NOUN
taxlaw-2831	7	13	le	le	ADP
taxlaw-2831	7	14	gift	gift	NOUN
taxlaw-2831	7	15	tax	tax	NOUN
taxlaw-2831	7	16	would	would	AUX
taxlaw-2831	7	17	incorporate	incorporate	VERB
taxlaw-2831	7	18	hard	hard	ADJ
taxlaw-2831	7	19	-	-	PUNCT
taxlaw-2831	7	20	to	to	ADP
taxlaw-2831	7	21	-	-	PUNCT
taxlaw-2831	7	22	complete	complete	ADJ
taxlaw-2831	7	23	rules	rule	NOUN
taxlaw-2831	7	24	of	of	ADP
taxlaw-2831	7	25	transfer	transfer	NOUN
taxlaw-2831	7	26	taxation	taxation	NOUN
taxlaw-2831	7	27	,	,	PUNCT
taxlaw-2831	7	28	harmonize	harmonize	VERB
taxlaw-2831	7	29	the	the	DET
taxlaw-2831	7	30	gift	gift	NOUN
taxlaw-2831	7	31	and	and	CCONJ
taxlaw-2831	7	32	estate	estate	NOUN
taxlaw-2831	7	33	tax	tax	NOUN
taxlaw-2831	7	34	regimes	regime	NOUN
taxlaw-2831	7	35	,	,	PUNCT
taxlaw-2831	7	36	and	and	CCONJ
taxlaw-2831	7	37	grant	grant	VERB
taxlaw-2831	7	38	gift	gift	NOUN
taxlaw-2831	7	39	tax	tax	NOUN
taxlaw-2831	7	40	preference	preference	NOUN
taxlaw-2831	7	41	inducements	inducement	NOUN
taxlaw-2831	7	42	to	to	PART
taxlaw-2831	7	43	encourage	encourage	VERB
taxlaw-2831	7	44	the	the	DET
taxlaw-2831	7	45	filing	filing	NOUN
taxlaw-2831	7	46	of	of	ADP
taxlaw-2831	7	47	timely	timely	ADJ
taxlaw-2831	7	48	gift	gift	NOUN
taxlaw-2831	7	49	tax	tax	NOUN
taxlaw-2831	7	50	returns	return	NOUN
taxlaw-2831	7	51	.	.	PUNCT
taxlaw-2831	8	1	2015	2015	NUM
taxlaw-2831	8	2	]	]	PUNCT
taxlaw-2831	8	3	a	a	DET
taxlaw-2831	8	4	simpler	simple	ADJ
taxlaw-2831	8	5	verifiable	verifiable	ADJ
taxlaw-2831	8	6	gift	gift	NOUN
taxlaw-2831	8	7	tax	tax	NOUN
taxlaw-2831	8	8	183	183	NUM
taxlaw-2831	8	9	i.	i.	NOUN
taxlaw-2831	8	10	introduction	introduction	NOUN
taxlaw-2831	8	11	............................................................................................	............................................................................................	PUNCT
taxlaw-2831	8	12	184	184	NUM
taxlaw-2831	8	13	ii	ii	NOUN
taxlaw-2831	8	14	.	.	PUNCT
taxlaw-2831	9	1	valuation	valuation	NOUN
taxlaw-2831	9	2	distortions	distortion	NOUN
taxlaw-2831	9	3	.........................................................................	.........................................................................	PUNCT
taxlaw-2831	9	4	192	192	NUM
taxlaw-2831	9	5	iii	iii	NOUN
taxlaw-2831	9	6	.	.	PUNCT
taxlaw-2831	9	7	gift	gift	NOUN
taxlaw-2831	9	8	completion	completion	NOUN
taxlaw-2831	9	9	rules	rule	NOUN
taxlaw-2831	9	10	..........................................................................	..........................................................................	PUNCT
taxlaw-2831	9	11	195	195	NUM
taxlaw-2831	9	12	iv	iv	NOUN
taxlaw-2831	9	13	.	.	PUNCT
taxlaw-2831	9	14	tax	tax	NOUN
taxlaw-2831	9	15	preferences	preference	NOUN
taxlaw-2831	9	16	for	for	ADP
taxlaw-2831	9	17	current	current	ADJ
taxlaw-2831	9	18	lifetime	lifetime	NOUN
taxlaw-2831	9	19	gifts	gift	NOUN
taxlaw-2831	9	20	...............................	...............................	PUNCT
taxlaw-2831	10	1	201	201	NUM
taxlaw-2831	10	2	v.	v.	ADP
taxlaw-2831	10	3	compliance	compliance	NOUN
taxlaw-2831	10	4	................................................................................................	................................................................................................	PUNCT
taxlaw-2831	11	1	206	206	NUM
taxlaw-2831	11	2	vi	vi	NOUN
taxlaw-2831	11	3	.	.	PUNCT
taxlaw-2831	11	4	conclusion	conclusion	NOUN
taxlaw-2831	11	5	................................................................................................	................................................................................................	PUNCT
taxlaw-2831	11	6	207	207	NUM
taxlaw-2831	11	7	184	184	NUM
taxlaw-2831	11	8	columbia	columbia	PROPN
taxlaw-2831	11	9	journal	journal	PROPN
taxlaw-2831	11	10	of	of	ADP
taxlaw-2831	11	11	tax	tax	NOUN
taxlaw-2831	11	12	law	law	NOUN
taxlaw-2831	12	1	[	[	X
taxlaw-2831	12	2	vol	vol	NOUN
taxlaw-2831	12	3	.	.	PUNCT
taxlaw-2831	13	1	6:182	6:182	NUM
taxlaw-2831	13	2	i.	i.	NOUN
taxlaw-2831	13	3	introduction	introduction	NOUN
taxlaw-2831	13	4	the	the	DET
taxlaw-2831	13	5	purpose	purpose	NOUN
taxlaw-2831	13	6	of	of	ADP
taxlaw-2831	13	7	this	this	DET
taxlaw-2831	13	8	article	article	NOUN
taxlaw-2831	13	9	is	be	AUX
taxlaw-2831	13	10	to	to	PART
taxlaw-2831	13	11	create	create	VERB
taxlaw-2831	13	12	a	a	DET
taxlaw-2831	13	13	simpler	simple	ADJ
taxlaw-2831	13	14	and	and	CCONJ
taxlaw-2831	13	15	more	more	ADV
taxlaw-2831	13	16	accountable	accountable	ADJ
taxlaw-2831	13	17	federal	federal	ADJ
taxlaw-2831	13	18	gift	gift	NOUN
taxlaw-2831	13	19	tax	tax	NOUN
taxlaw-2831	13	20	.	.	PROPN
taxlaw-2831	13	21	1	1	NUM
taxlaw-2831	13	22	in	in	ADP
taxlaw-2831	13	23	order	order	NOUN
taxlaw-2831	13	24	to	to	PART
taxlaw-2831	13	25	do	do	AUX
taxlaw-2831	13	26	that	that	PRON
taxlaw-2831	13	27	,	,	PUNCT
taxlaw-2831	13	28	this	this	DET
taxlaw-2831	13	29	author	author	NOUN
taxlaw-2831	13	30	proposes	propose	VERB
taxlaw-2831	13	31	to	to	PART
taxlaw-2831	13	32	address	address	VERB
taxlaw-2831	13	33	the	the	DET
taxlaw-2831	13	34	issues	issue	NOUN
taxlaw-2831	13	35	of	of	ADP
taxlaw-2831	13	36	(	(	PUNCT
taxlaw-2831	13	37	1	1	NUM
taxlaw-2831	13	38	)	)	PUNCT
taxlaw-2831	13	39	valuation	valuation	NOUN
taxlaw-2831	13	40	distortions	distortion	NOUN
taxlaw-2831	13	41	;	;	PUNCT
taxlaw-2831	13	42	(	(	PUNCT
taxlaw-2831	13	43	2	2	X
taxlaw-2831	13	44	)	)	PUNCT
taxlaw-2831	13	45	gift	gift	NOUN
taxlaw-2831	13	46	completion	completion	NOUN
taxlaw-2831	13	47	rules	rule	NOUN
taxlaw-2831	13	48	;	;	PUNCT
taxlaw-2831	13	49	(	(	PUNCT
taxlaw-2831	13	50	3	3	X
taxlaw-2831	13	51	)	)	PUNCT
taxlaw-2831	13	52	current	current	ADJ
taxlaw-2831	13	53	preferences	preference	NOUN
taxlaw-2831	13	54	for	for	ADP
taxlaw-2831	13	55	lifetime	lifetime	NOUN
taxlaw-2831	13	56	gifts	gift	NOUN
taxlaw-2831	13	57	;	;	PUNCT
taxlaw-2831	13	58	and	and	CCONJ
taxlaw-2831	13	59	(	(	PUNCT
taxlaw-2831	13	60	4	4	X
taxlaw-2831	13	61	)	)	PUNCT
taxlaw-2831	13	62	compliance	compliance	NOUN
taxlaw-2831	13	63	.	.	PUNCT
taxlaw-2831	14	1	present	present	ADJ
taxlaw-2831	14	2	law	law	NOUN
taxlaw-2831	14	3	provides	provide	VERB
taxlaw-2831	14	4	the	the	DET
taxlaw-2831	14	5	opportunity	opportunity	NOUN
taxlaw-2831	14	6	for	for	SCONJ
taxlaw-2831	14	7	attorneys	attorney	NOUN
taxlaw-2831	14	8	and	and	CCONJ
taxlaw-2831	14	9	their	their	PRON
taxlaw-2831	14	10	clients	client	NOUN
taxlaw-2831	14	11	to	to	PART
taxlaw-2831	14	12	benefit	benefit	VERB
taxlaw-2831	14	13	by	by	ADP
taxlaw-2831	14	14	infusing	infuse	VERB
taxlaw-2831	14	15	complexity	complexity	NOUN
taxlaw-2831	14	16	into	into	ADP
taxlaw-2831	14	17	the	the	DET
taxlaw-2831	14	18	gift	gift	NOUN
taxlaw-2831	14	19	tax	tax	NOUN
taxlaw-2831	14	20	system	system	NOUN
taxlaw-2831	14	21	2	2	NUM
taxlaw-2831	14	22	and	and	CCONJ
taxlaw-2831	14	23	has	have	AUX
taxlaw-2831	14	24	penalized	penalize	VERB
taxlaw-2831	14	25	those	those	DET
taxlaw-2831	14	26	taxpayers	taxpayer	NOUN
taxlaw-2831	14	27	who	who	PRON
taxlaw-2831	14	28	have	have	AUX
taxlaw-2831	14	29	opted	opt	VERB
taxlaw-2831	14	30	not	not	PART
taxlaw-2831	14	31	to	to	PART
taxlaw-2831	14	32	adopt	adopt	VERB
taxlaw-2831	14	33	convoluted	convoluted	ADJ
taxlaw-2831	14	34	,	,	PUNCT
taxlaw-2831	14	35	empty	empty	ADJ
taxlaw-2831	14	36	contrivances	contrivance	NOUN
taxlaw-2831	14	37	.	.	PUNCT
taxlaw-2831	15	1	it	it	PRON
taxlaw-2831	15	2	is	be	AUX
taxlaw-2831	15	3	time	time	NOUN
taxlaw-2831	15	4	to	to	PART
taxlaw-2831	15	5	adopt	adopt	VERB
taxlaw-2831	15	6	a	a	DET
taxlaw-2831	15	7	rule	rule	NOUN
taxlaw-2831	15	8	of	of	ADP
taxlaw-2831	15	9	law	law	NOUN
taxlaw-2831	15	10	that	that	PRON
taxlaw-2831	15	11	encourages	encourage	VERB
taxlaw-2831	15	12	and	and	CCONJ
taxlaw-2831	15	13	rewards	reward	VERB
taxlaw-2831	15	14	simplic	simplic	ADJ
taxlaw-2831	15	15	ity	ity	PROPN
taxlaw-2831	15	16	.	.	PROPN
taxlaw-2831	15	17	3	3	NUM
taxlaw-2831	15	18	when	when	SCONJ
taxlaw-2831	15	19	the	the	DET
taxlaw-2831	15	20	taxpayer	taxpayer	NOUN
taxlaw-2831	15	21	complicates	complicate	VERB
taxlaw-2831	15	22	valuation	valuation	NOUN
taxlaw-2831	15	23	,	,	PUNCT
taxlaw-2831	15	24	the	the	DET
taxlaw-2831	15	25	value	value	NOUN
taxlaw-2831	15	26	of	of	ADP
taxlaw-2831	15	27	his	his	PRON
taxlaw-2831	15	28	or	or	CCONJ
taxlaw-2831	15	29	her	her	PRON
taxlaw-2831	15	30	property	property	NOUN
taxlaw-2831	15	31	interest	interest	NOUN
taxlaw-2831	15	32	should	should	AUX
taxlaw-2831	15	33	be	be	AUX
taxlaw-2831	15	34	interpreted	interpret	VERB
taxlaw-2831	15	35	in	in	ADP
taxlaw-2831	15	36	a	a	DET
taxlaw-2831	15	37	way	way	NOUN
taxlaw-2831	15	38	adverse	adverse	ADJ
taxlaw-2831	15	39	to	to	ADP
taxlaw-2831	15	40	that	that	DET
taxlaw-2831	15	41	taxpayer‘s	taxpayer‘s	PROPN
taxlaw-2831	15	42	interest	interest	NOUN
taxlaw-2831	15	43	.	.	PUNCT
taxlaw-2831	16	1	4	4	NUM
taxlaw-2831	16	2	this	this	DET
taxlaw-2831	16	3	position	position	NOUN
taxlaw-2831	16	4	is	be	AUX
taxlaw-2831	16	5	justified	justify	VERB
taxlaw-2831	16	6	by	by	ADP
taxlaw-2831	16	7	:	:	PUNCT
taxlaw-2831	16	8	(	(	PUNCT
taxlaw-2831	16	9	1	1	X
taxlaw-2831	16	10	)	)	PUNCT
taxlaw-2831	16	11	the	the	DET
taxlaw-2831	16	12	element	element	NOUN
taxlaw-2831	16	13	of	of	ADP
taxlaw-2831	16	14	taxpayer	taxpayer	NOUN
taxlaw-2831	16	15	volition	volition	NOUN
taxlaw-2831	16	16	unaccompanied	unaccompanie	VERB
taxlaw-2831	16	17	by	by	ADP
taxlaw-2831	16	18	any	any	DET
taxlaw-2831	16	19	reasonable	reasonable	ADJ
taxlaw-2831	16	20	rationalization	rationalization	NOUN
taxlaw-2831	16	21	(	(	PUNCT
taxlaw-2831	16	22	apart	apart	ADV
taxlaw-2831	16	23	from	from	ADP
taxlaw-2831	16	24	slashing	slash	VERB
taxlaw-2831	16	25	transfer	transfer	NOUN
taxlaw-2831	16	26	tax	tax	NOUN
taxlaw-2831	16	27	liability	liability	NOUN
taxlaw-2831	16	28	)	)	PUNCT
taxlaw-2831	16	29	for	for	ADP
taxlaw-2831	16	30	the	the	DET
taxlaw-2831	16	31	taxpayer‘s	taxpayer‘s	PROPN
taxlaw-2831	16	32	employing	employ	VERB
taxlaw-2831	16	33	the	the	DET
taxlaw-2831	16	34	convolution	convolution	NOUN
taxlaw-2831	16	35	;	;	PUNCT
taxlaw-2831	16	36	(	(	PUNCT
taxlaw-2831	16	37	2	2	X
taxlaw-2831	16	38	)	)	PUNCT
taxlaw-2831	16	39	the	the	DET
taxlaw-2831	16	40	lack	lack	NOUN
taxlaw-2831	16	41	of	of	ADP
taxlaw-2831	16	42	a	a	DET
taxlaw-2831	16	43	business	business	NOUN
taxlaw-2831	16	44	-	-	PUNCT
taxlaw-2831	16	45	world	world	NOUN
taxlaw-2831	16	46	counterpart	counterpart	NOUN
taxlaw-2831	16	47	to	to	ADP
taxlaw-2831	16	48	using	use	VERB
taxlaw-2831	16	49	entities	entity	NOUN
taxlaw-2831	16	50	to	to	PART
taxlaw-2831	16	51	reduce	reduce	VERB
taxlaw-2831	16	52	the	the	DET
taxlaw-2831	16	53	value	value	NOUN
taxlaw-2831	16	54	of	of	ADP
taxlaw-2831	16	55	a	a	DET
taxlaw-2831	16	56	company‘s	company‘s	NOUN
taxlaw-2831	16	57	assets	asset	NOUN
taxlaw-2831	16	58	without	without	ADP
taxlaw-2831	16	59	a	a	DET
taxlaw-2831	16	60	businessmotivated	businessmotivate	VERB
taxlaw-2831	16	61	rationale	rationale	NOUN
taxlaw-2831	16	62	;	;	PUNCT
taxlaw-2831	16	63	and	and	CCONJ
taxlaw-2831	16	64	(	(	PUNCT
taxlaw-2831	16	65	3	3	X
taxlaw-2831	16	66	)	)	PUNCT
taxlaw-2831	16	67	the	the	DET
taxlaw-2831	16	68	unwarranted	unwarranted	ADJ
taxlaw-2831	16	69	revenue	revenue	NOUN
taxlaw-2831	16	70	loss	loss	NOUN
taxlaw-2831	16	71	from	from	ADP
taxlaw-2831	16	72	the	the	DET
taxlaw-2831	16	73	resulting	result	VERB
taxlaw-2831	16	74	discounted	discount	VERB
taxlaw-2831	16	75	valuation	valuation	NOUN
taxlaw-2831	16	76	and	and	CCONJ
taxlaw-2831	16	77	from	from	ADP
taxlaw-2831	16	78	the	the	DET
taxlaw-2831	16	79	increased	increase	VERB
taxlaw-2831	16	80	revenue	revenue	NOUN
taxlaw-2831	16	81	costs	cost	NOUN
taxlaw-2831	16	82	(	(	PUNCT
taxlaw-2831	16	83	auditing	auditing	NOUN
taxlaw-2831	16	84	,	,	PUNCT
taxlaw-2831	16	85	appraisals	appraisal	NOUN
taxlaw-2831	16	86	,	,	PUNCT
taxlaw-2831	16	87	and	and	CCONJ
taxlaw-2831	16	88	litigation	litigation	NOUN
taxlaw-2831	16	89	)	)	PUNCT
taxlaw-2831	16	90	that	that	PRON
taxlaw-2831	16	91	accompany	accompany	VERB
taxlaw-2831	16	92	these	these	DET
taxlaw-2831	16	93	tortuous	tortuous	ADJ
taxlaw-2831	16	94	transactions	transaction	NOUN
taxlaw-2831	16	95	.	.	PUNCT
taxlaw-2831	17	1	essentially	essentially	ADV
taxlaw-2831	17	2	,	,	PUNCT
taxlaw-2831	17	3	the	the	DET
taxlaw-2831	17	4	law	law	NOUN
taxlaw-2831	17	5	should	should	AUX
taxlaw-2831	17	6	be	be	AUX
taxlaw-2831	17	7	reformed	reform	VERB
taxlaw-2831	17	8	so	so	SCONJ
taxlaw-2831	17	9	that	that	SCONJ
taxlaw-2831	17	10	1	1	NUM
taxlaw-2831	17	11	while	while	SCONJ
taxlaw-2831	17	12	similar	similar	ADJ
taxlaw-2831	17	13	abuses	abuse	NOUN
taxlaw-2831	17	14	are	be	AUX
taxlaw-2831	17	15	found	find	VERB
taxlaw-2831	17	16	in	in	ADP
taxlaw-2831	17	17	other	other	ADJ
taxlaw-2831	17	18	areas	area	NOUN
taxlaw-2831	17	19	of	of	ADP
taxlaw-2831	17	20	taxation	taxation	NOUN
taxlaw-2831	17	21	,	,	PUNCT
taxlaw-2831	17	22	even	even	ADV
taxlaw-2831	17	23	in	in	ADP
taxlaw-2831	17	24	other	other	ADJ
taxlaw-2831	17	25	transfer	transfer	NOUN
taxlaw-2831	17	26	tax	tax	NOUN
taxlaw-2831	17	27	areas	area	NOUN
taxlaw-2831	17	28	like	like	ADP
taxlaw-2831	17	29	in	in	ADP
taxlaw-2831	17	30	the	the	DET
taxlaw-2831	17	31	estate	estate	NOUN
taxlaw-2831	17	32	tax	tax	NOUN
taxlaw-2831	17	33	,	,	PUNCT
taxlaw-2831	17	34	this	this	DET
taxlaw-2831	17	35	article	article	NOUN
taxlaw-2831	17	36	is	be	AUX
taxlaw-2831	17	37	focused	focus	VERB
taxlaw-2831	17	38	on	on	ADP
taxlaw-2831	17	39	a	a	DET
taxlaw-2831	17	40	discussion	discussion	NOUN
taxlaw-2831	17	41	of	of	ADP
taxlaw-2831	17	42	the	the	DET
taxlaw-2831	17	43	federal	federal	ADJ
taxlaw-2831	17	44	gift	gift	NOUN
taxlaw-2831	17	45	tax	tax	NOUN
taxlaw-2831	17	46	system	system	NOUN
taxlaw-2831	17	47	.	.	PUNCT
taxlaw-2831	18	1	also	also	ADV
taxlaw-2831	18	2	,	,	PUNCT
taxlaw-2831	18	3	while	while	SCONJ
taxlaw-2831	18	4	the	the	DET
taxlaw-2831	18	5	gift	gift	NOUN
taxlaw-2831	18	6	,	,	PUNCT
taxlaw-2831	18	7	income	income	NOUN
taxlaw-2831	18	8	,	,	PUNCT
taxlaw-2831	18	9	and	and	CCONJ
taxlaw-2831	18	10	estate	estate	NOUN
taxlaw-2831	18	11	tax	tax	NOUN
taxlaw-2831	18	12	charitable	charitable	ADJ
taxlaw-2831	18	13	deduction	deduction	NOUN
taxlaw-2831	18	14	rules	rule	NOUN
taxlaw-2831	18	15	need	need	VERB
taxlaw-2831	18	16	to	to	PART
taxlaw-2831	18	17	be	be	AUX
taxlaw-2831	18	18	changed	change	VERB
taxlaw-2831	18	19	to	to	ADP
taxlaw-2831	18	20	curtail	curtail	VERB
taxlaw-2831	18	21	abuses	abuse	NOUN
taxlaw-2831	18	22	,	,	PUNCT
taxlaw-2831	18	23	and	and	CCONJ
taxlaw-2831	18	24	the	the	DET
taxlaw-2831	18	25	gift	gift	NOUN
taxlaw-2831	18	26	and	and	CCONJ
taxlaw-2831	18	27	estate	estate	NOUN
taxlaw-2831	18	28	marital	marital	ADJ
taxlaw-2831	18	29	deduction	deduction	NOUN
taxlaw-2831	18	30	provisions	provision	NOUN
taxlaw-2831	18	31	should	should	AUX
taxlaw-2831	18	32	be	be	AUX
taxlaw-2831	18	33	reformed	reform	VERB
taxlaw-2831	18	34	to	to	PART
taxlaw-2831	18	35	reflect	reflect	VERB
taxlaw-2831	18	36	an	an	DET
taxlaw-2831	18	37	equal	equal	ADJ
taxlaw-2831	18	38	partnership	partnership	NOUN
taxlaw-2831	18	39	and	and	CCONJ
taxlaw-2831	18	40	power	power	NOUN
taxlaw-2831	18	41	between	between	ADP
taxlaw-2831	18	42	the	the	DET
taxlaw-2831	18	43	spouses	spouse	NOUN
taxlaw-2831	18	44	,	,	PUNCT
taxlaw-2831	18	45	they	they	PRON
taxlaw-2831	18	46	are	be	AUX
taxlaw-2831	18	47	beyond	beyond	ADP
taxlaw-2831	18	48	the	the	DET
taxlaw-2831	18	49	purview	purview	NOUN
taxlaw-2831	18	50	of	of	ADP
taxlaw-2831	18	51	this	this	DET
taxlaw-2831	18	52	article	article	NOUN
taxlaw-2831	18	53	.	.	PUNCT
taxlaw-2831	19	1	this	this	DET
taxlaw-2831	19	2	author	author	NOUN
taxlaw-2831	19	3	has	have	AUX
taxlaw-2831	19	4	written	write	VERB
taxlaw-2831	19	5	about	about	ADP
taxlaw-2831	19	6	some	some	PRON
taxlaw-2831	19	7	of	of	ADP
taxlaw-2831	19	8	those	those	DET
taxlaw-2831	19	9	charitable	charitable	ADJ
taxlaw-2831	19	10	and	and	CCONJ
taxlaw-2831	19	11	marital	marital	ADJ
taxlaw-2831	19	12	deduction	deduction	NOUN
taxlaw-2831	19	13	issues	issue	NOUN
taxlaw-2831	19	14	in	in	ADP
taxlaw-2831	19	15	other	other	ADJ
taxlaw-2831	19	16	articles	article	NOUN
taxlaw-2831	19	17	.	.	PUNCT
taxlaw-2831	20	1	see	see	VERB
taxlaw-2831	20	2	,	,	PUNCT
taxlaw-2831	20	3	e.g.	e.g.	ADV
taxlaw-2831	20	4	,	,	PUNCT
taxlaw-2831	20	5	wendy	wendy	PROPN
taxlaw-2831	20	6	c.	c.	PROPN
taxlaw-2831	20	7	gerzog	gerzog	PROPN
taxlaw-2831	20	8	,	,	PUNCT
taxlaw-2831	20	9	alms	alm	NOUN
taxlaw-2831	20	10	to	to	ADP
taxlaw-2831	20	11	the	the	DET
taxlaw-2831	20	12	rich	rich	ADJ
taxlaw-2831	20	13	:	:	PUNCT
taxlaw-2831	20	14	the	the	DET
taxlaw-2831	20	15	façade	façade	NOUN
taxlaw-2831	20	16	easement	easement	NOUN
taxlaw-2831	20	17	deduction	deduction	NOUN
taxlaw-2831	20	18	,	,	PUNCT
taxlaw-2831	20	19	34	34	NUM
taxlaw-2831	20	20	va	va	NOUN
taxlaw-2831	20	21	.	.	PUNCT
taxlaw-2831	21	1	tax	tax	PROPN
taxlaw-2831	21	2	rev	rev	PROPN
taxlaw-2831	21	3	.	.	PROPN
taxlaw-2831	21	4	229	229	NUM
taxlaw-2831	21	5	(	(	PUNCT
taxlaw-2831	21	6	2014	2014	NUM
taxlaw-2831	21	7	)	)	PUNCT
taxlaw-2831	21	8	;	;	PUNCT
taxlaw-2831	21	9	wendy	wendy	PROPN
taxlaw-2831	21	10	c.	c.	PROPN
taxlaw-2831	21	11	gerzog	gerzog	PROPN
taxlaw-2831	21	12	,	,	PUNCT
taxlaw-2831	21	13	the	the	DET
taxlaw-2831	21	14	new	new	ADJ
taxlaw-2831	21	15	super	super	ADJ
taxlaw-2831	21	16	-	-	ADJ
taxlaw-2831	21	17	charged	charge	VERB
taxlaw-2831	21	18	pat	pat	NOUN
taxlaw-2831	21	19	(	(	PUNCT
taxlaw-2831	21	20	power	power	NOUN
taxlaw-2831	21	21	of	of	ADP
taxlaw-2831	21	22	appointment	appointment	NOUN
taxlaw-2831	21	23	trust	trust	PROPN
taxlaw-2831	21	24	)	)	PUNCT
taxlaw-2831	21	25	,	,	PUNCT
taxlaw-2831	21	26	48	48	NUM
taxlaw-2831	21	27	hous	hous	ADJ
taxlaw-2831	21	28	.	.	PUNCT
taxlaw-2831	22	1	l.	l.	PROPN
taxlaw-2831	22	2	rev	rev	PROPN
taxlaw-2831	22	3	.	.	PROPN
taxlaw-2831	23	1	507	507	NUM
taxlaw-2831	23	2	(	(	PUNCT
taxlaw-2831	23	3	2011	2011	NUM
taxlaw-2831	23	4	)	)	PUNCT
taxlaw-2831	23	5	;	;	PUNCT
taxlaw-2831	24	1	wendy	wendy	PROPN
taxlaw-2831	24	2	c.	c.	PROPN
taxlaw-2831	24	3	gerzog	gerzog	PROPN
taxlaw-2831	24	4	,	,	PUNCT
taxlaw-2831	24	5	from	from	ADP
taxlaw-2831	24	6	the	the	DET
taxlaw-2831	24	7	greedy	greedy	ADJ
taxlaw-2831	24	8	to	to	ADP
taxlaw-2831	24	9	the	the	DET
taxlaw-2831	24	10	needy	needy	ADJ
taxlaw-2831	24	11	,	,	PUNCT
taxlaw-2831	24	12	87	87	NUM
taxlaw-2831	24	13	or	or	CCONJ
taxlaw-2831	24	14	.	.	PUNCT
taxlaw-2831	25	1	l.	l.	PROPN
taxlaw-2831	25	2	rev	rev	PROPN
taxlaw-2831	25	3	.	.	PROPN
taxlaw-2831	25	4	1133	1133	NUM
taxlaw-2831	25	5	(	(	PUNCT
taxlaw-2831	25	6	2009	2009	NUM
taxlaw-2831	25	7	)	)	PUNCT
taxlaw-2831	25	8	;	;	PUNCT
taxlaw-2831	25	9	wendy	wendy	PROPN
taxlaw-2831	25	10	c.	c.	PROPN
taxlaw-2831	25	11	gerzog	gerzog	PROPN
taxlaw-2831	25	12	,	,	PUNCT
taxlaw-2831	25	13	the	the	DET
taxlaw-2831	25	14	marital	marital	ADJ
taxlaw-2831	25	15	deduction	deduction	NOUN
taxlaw-2831	25	16	qtip	qtip	NOUN
taxlaw-2831	25	17	provisions	provision	NOUN
taxlaw-2831	25	18	:	:	PUNCT
taxlaw-2831	25	19	illogical	illogical	ADJ
taxlaw-2831	25	20	and	and	CCONJ
taxlaw-2831	25	21	degrading	degrading	ADJ
taxlaw-2831	25	22	to	to	ADP
taxlaw-2831	25	23	women	woman	NOUN
taxlaw-2831	25	24	,	,	PUNCT
taxlaw-2831	25	25	5	5	NUM
taxlaw-2831	25	26	ucla	ucla	NOUN
taxlaw-2831	25	27	women	woman	NOUN
taxlaw-2831	25	28	's	's	PART
taxlaw-2831	25	29	l.j	l.j	PROPN
taxlaw-2831	25	30	.	.	PROPN
taxlaw-2831	25	31	301	301	NUM
taxlaw-2831	25	32	(	(	PUNCT
taxlaw-2831	25	33	1995	1995	NUM
taxlaw-2831	25	34	)	)	PUNCT
taxlaw-2831	25	35	.	.	PUNCT
taxlaw-2831	26	1	this	this	DET
taxlaw-2831	26	2	article	article	NOUN
taxlaw-2831	26	3	will	will	AUX
taxlaw-2831	26	4	also	also	ADV
taxlaw-2831	26	5	not	not	PART
taxlaw-2831	26	6	cover	cover	VERB
taxlaw-2831	26	7	the	the	DET
taxlaw-2831	26	8	capital	capital	NOUN
taxlaw-2831	26	9	gains	gain	NOUN
taxlaw-2831	26	10	and	and	CCONJ
taxlaw-2831	26	11	gift	gift	NOUN
taxlaw-2831	26	12	and	and	CCONJ
taxlaw-2831	26	13	bequest	bequ	ADJ
taxlaw-2831	26	14	basis	basis	NOUN
taxlaw-2831	26	15	issues	issue	NOUN
taxlaw-2831	26	16	,	,	PUNCT
taxlaw-2831	26	17	although	although	SCONJ
taxlaw-2831	26	18	this	this	DET
taxlaw-2831	26	19	author‘s	author‘	NOUN
taxlaw-2831	26	20	opinions	opinion	NOUN
taxlaw-2831	26	21	on	on	ADP
taxlaw-2831	26	22	these	these	DET
taxlaw-2831	26	23	issues	issue	NOUN
taxlaw-2831	26	24	are	be	AUX
taxlaw-2831	26	25	much	much	ADJ
taxlaw-2831	26	26	in	in	ADP
taxlaw-2831	26	27	line	line	NOUN
taxlaw-2831	26	28	with	with	ADP
taxlaw-2831	26	29	professor	professor	NOUN
taxlaw-2831	26	30	dodge‘s	dodge‘s	NOUN
taxlaw-2831	26	31	proposal	proposal	NOUN
taxlaw-2831	26	32	for	for	ADP
taxlaw-2831	26	33	deemed	deem	VERB
taxlaw-2831	26	34	realization	realization	NOUN
taxlaw-2831	26	35	.	.	PUNCT
taxlaw-2831	27	1	see	see	VERB
taxlaw-2831	27	2	generally	generally	ADV
taxlaw-2831	27	3	joseph	joseph	PROPN
taxlaw-2831	27	4	m.	m.	PROPN
taxlaw-2831	27	5	dodge	dodge	PROPN
taxlaw-2831	27	6	,	,	PUNCT
taxlaw-2831	27	7	a	a	DET
taxlaw-2831	27	8	deemed	deem	VERB
taxlaw-2831	27	9	realization	realization	NOUN
taxlaw-2831	27	10	approach	approach	NOUN
taxlaw-2831	27	11	is	be	AUX
taxlaw-2831	27	12	superior	superior	ADJ
taxlaw-2831	27	13	to	to	PART
taxlaw-2831	27	14	carryover	carryover	VERB
taxlaw-2831	27	15	basis	basis	NOUN
taxlaw-2831	27	16	(	(	PUNCT
taxlaw-2831	27	17	and	and	CCONJ
taxlaw-2831	27	18	avoids	avoid	VERB
taxlaw-2831	27	19	most	most	ADJ
taxlaw-2831	27	20	of	of	ADP
taxlaw-2831	27	21	the	the	DET
taxlaw-2831	27	22	problems	problem	NOUN
taxlaw-2831	27	23	of	of	ADP
taxlaw-2831	27	24	the	the	DET
taxlaw-2831	27	25	estate	estate	NOUN
taxlaw-2831	27	26	and	and	CCONJ
taxlaw-2831	27	27	gift	gift	NOUN
taxlaw-2831	27	28	tax	tax	NOUN
taxlaw-2831	27	29	)	)	PUNCT
taxlaw-2831	27	30	,	,	PUNCT
taxlaw-2831	27	31	54	54	NUM
taxlaw-2831	27	32	tax	tax	NOUN
taxlaw-2831	27	33	l.	l.	PROPN
taxlaw-2831	27	34	rev	rev	PROPN
taxlaw-2831	27	35	.	.	PROPN
taxlaw-2831	27	36	421	421	NUM
taxlaw-2831	27	37	(	(	PUNCT
taxlaw-2831	27	38	2001	2001	NUM
taxlaw-2831	27	39	)	)	PUNCT
taxlaw-2831	27	40	.	.	PUNCT
taxlaw-2831	28	1	while	while	SCONJ
taxlaw-2831	28	2	capital	capital	NOUN
taxlaw-2831	28	3	gains	gain	NOUN
taxlaw-2831	28	4	rates	rate	NOUN
taxlaw-2831	28	5	,	,	PUNCT
taxlaw-2831	28	6	basis	basis	NOUN
taxlaw-2831	28	7	rules	rule	NOUN
taxlaw-2831	28	8	,	,	PUNCT
taxlaw-2831	28	9	and	and	CCONJ
taxlaw-2831	28	10	transfer	transfer	VERB
taxlaw-2831	28	11	tax	tax	NOUN
taxlaw-2831	28	12	rates	rate	NOUN
taxlaw-2831	28	13	clearly	clearly	ADV
taxlaw-2831	28	14	overlap	overlap	VERB
taxlaw-2831	28	15	with	with	ADP
taxlaw-2831	28	16	each	each	DET
taxlaw-2831	28	17	other	other	ADJ
taxlaw-2831	28	18	,	,	PUNCT
taxlaw-2831	28	19	affecting	affect	VERB
taxlaw-2831	28	20	realizations	realization	NOUN
taxlaw-2831	28	21	and	and	CCONJ
taxlaw-2831	28	22	the	the	DET
taxlaw-2831	28	23	timing	timing	NOUN
taxlaw-2831	28	24	of	of	ADP
taxlaw-2831	28	25	transfers	transfer	NOUN
taxlaw-2831	28	26	,	,	PUNCT
taxlaw-2831	28	27	that	that	SCONJ
taxlaw-2831	28	28	analysis	analysis	NOUN
taxlaw-2831	28	29	is	be	AUX
taxlaw-2831	28	30	also	also	ADV
taxlaw-2831	28	31	beyond	beyond	ADP
taxlaw-2831	28	32	the	the	DET
taxlaw-2831	28	33	scope	scope	NOUN
taxlaw-2831	28	34	of	of	ADP
taxlaw-2831	28	35	this	this	DET
taxlaw-2831	28	36	article	article	NOUN
taxlaw-2831	28	37	.	.	PUNCT
taxlaw-2831	29	1	on	on	ADP
taxlaw-2831	29	2	that	that	DET
taxlaw-2831	29	3	issue	issue	NOUN
taxlaw-2831	29	4	,	,	PUNCT
taxlaw-2831	29	5	see	see	VERB
taxlaw-2831	29	6	,	,	PUNCT
taxlaw-2831	29	7	staff	staff	NOUN
taxlaw-2831	29	8	of	of	ADP
taxlaw-2831	29	9	joint	joint	ADJ
taxlaw-2831	29	10	comm	comm	NOUN
taxlaw-2831	29	11	.	.	PUNCT
taxlaw-2831	30	1	on	on	ADP
taxlaw-2831	30	2	tax‘n	tax‘n	PROPN
taxlaw-2831	30	3	,	,	PUNCT
taxlaw-2831	30	4	112th	112th	PROPN
taxlaw-2831	30	5	cong	cong	NOUN
taxlaw-2831	30	6	.	.	PUNCT
taxlaw-2831	30	7	,	,	PUNCT
taxlaw-2831	30	8	m	m	AUX
taxlaw-2831	30	9	odeling	odele	VERB
taxlaw-2831	30	10	the	the	DET
taxlaw-2831	30	11	federal	federal	ADJ
taxlaw-2831	30	12	revenue	revenue	NOUN
taxlaw-2831	30	13	effects	effect	NOUN
taxlaw-2831	30	14	of	of	ADP
taxlaw-2831	30	15	changes	change	NOUN
taxlaw-2831	30	16	in	in	ADP
taxlaw-2831	30	17	estate	estate	NOUN
taxlaw-2831	30	18	and	and	CCONJ
taxlaw-2831	30	19	gift	gift	NOUN
taxlaw-2831	30	20	taxation	taxation	NOUN
taxlaw-2831	30	21	21	21	NUM
taxlaw-2831	30	22	(	(	PUNCT
taxlaw-2831	30	23	joint	joint	ADJ
taxlaw-2831	30	24	comm	comm	NOUN
taxlaw-2831	30	25	.	.	PUNCT
taxlaw-2831	31	1	print	print	NOUN
taxlaw-2831	31	2	2012	2012	NUM
taxlaw-2831	31	3	)	)	PUNCT
taxlaw-2831	31	4	.	.	PUNCT
taxlaw-2831	32	1	2	2	NUM
taxlaw-2831	32	2	see	see	VERB
taxlaw-2831	32	3	,	,	PUNCT
taxlaw-2831	32	4	e.g.	e.g.	ADV
taxlaw-2831	32	5	,	,	PUNCT
taxlaw-2831	32	6	jeffrey	jeffrey	PROPN
taxlaw-2831	32	7	n.	n.	PROPN
taxlaw-2831	32	8	pennell	pennell	PROPN
taxlaw-2831	32	9	,	,	PUNCT
taxlaw-2831	32	10	wealth	wealth	NOUN
taxlaw-2831	32	11	transfer	transfer	NOUN
taxlaw-2831	32	12	taxation	taxation	NOUN
taxlaw-2831	32	13	:	:	PUNCT
taxlaw-2831	32	14	‘	'	PUNCT
taxlaw-2831	32	15	transfer	transfer	NOUN
taxlaw-2831	32	16	’	'	PUNCT
taxlaw-2831	32	17	defined	define	VERB
taxlaw-2831	32	18	,	,	PUNCT
taxlaw-2831	32	19	128	128	NUM
taxlaw-2831	32	20	tax	tax	NOUN
taxlaw-2831	32	21	notes	note	NOUN
taxlaw-2831	32	22	615	615	NUM
taxlaw-2831	32	23	(	(	PUNCT
taxlaw-2831	32	24	aug	aug	PROPN
taxlaw-2831	32	25	.	.	PROPN
taxlaw-2831	32	26	9	9	NUM
taxlaw-2831	32	27	,	,	PUNCT
taxlaw-2831	32	28	2010	2010	NUM
taxlaw-2831	32	29	)	)	PUNCT
taxlaw-2831	32	30	(	(	PUNCT
taxlaw-2831	32	31	―valuation	―valuation	NOUN
taxlaw-2831	32	32	is	be	AUX
taxlaw-2831	32	33	the	the	DET
taxlaw-2831	32	34	most	most	ADV
taxlaw-2831	32	35	controversial	controversial	ADJ
taxlaw-2831	32	36	and	and	CCONJ
taxlaw-2831	32	37	pervasive	pervasive	ADJ
taxlaw-2831	32	38	topic	topic	NOUN
taxlaw-2831	32	39	in	in	ADP
taxlaw-2831	32	40	estate	estate	NOUN
taxlaw-2831	32	41	planning	planning	NOUN
taxlaw-2831	32	42	today	today	NOUN
taxlaw-2831	32	43	.	.	PUNCT
taxlaw-2831	33	1	much	much	ADJ
taxlaw-2831	33	2	valuation	valuation	NOUN
taxlaw-2831	33	3	controversy	controversy	NOUN
taxlaw-2831	33	4	reflects	reflect	VERB
taxlaw-2831	33	5	‗value	‗value	X
taxlaw-2831	33	6	‘	'	PUNCT
taxlaw-2831	33	7	used	use	VERB
taxlaw-2831	33	8	as	as	ADP
taxlaw-2831	33	9	a	a	DET
taxlaw-2831	33	10	verb	verb	NOUN
taxlaw-2831	33	11	:	:	PUNCT
taxlaw-2831	33	12	how	how	SCONJ
taxlaw-2831	33	13	value	value	NOUN
taxlaw-2831	33	14	is	be	AUX
taxlaw-2831	33	15	determined	determine	VERB
taxlaw-2831	33	16	and	and	CCONJ
taxlaw-2831	33	17	how	how	SCONJ
taxlaw-2831	33	18	it	it	PRON
taxlaw-2831	33	19	is	be	AUX
taxlaw-2831	33	20	altered	alter	VERB
taxlaw-2831	33	21	for	for	ADP
taxlaw-2831	33	22	wealth	wealth	NOUN
taxlaw-2831	33	23	transfer	transfer	NOUN
taxlaw-2831	33	24	tax	tax	NOUN
taxlaw-2831	33	25	purposes	purpose	NOUN
taxlaw-2831	33	26	.	.	PUNCT
taxlaw-2831	33	27	.	.	PUNCT
taxlaw-2831	33	28	.	.	PUNCT
taxlaw-2831	34	1	.	.	PUNCT
taxlaw-2831	35	1	there	there	PRON
taxlaw-2831	35	2	is	be	VERB
taxlaw-2831	35	3	little	little	ADV
taxlaw-2831	35	4	more	more	ADJ
taxlaw-2831	35	5	than	than	ADP
taxlaw-2831	35	6	general	general	ADJ
taxlaw-2831	35	7	bromides	bromide	NOUN
taxlaw-2831	35	8	that	that	PRON
taxlaw-2831	35	9	are	be	AUX
taxlaw-2831	35	10	principled	principle	VERB
taxlaw-2831	35	11	,	,	PUNCT
taxlaw-2831	35	12	concrete	concrete	ADJ
taxlaw-2831	35	13	,	,	PUNCT
taxlaw-2831	35	14	or	or	CCONJ
taxlaw-2831	35	15	reliable	reliable	ADJ
taxlaw-2831	35	16	that	that	PRON
taxlaw-2831	35	17	can	can	AUX
taxlaw-2831	35	18	be	be	AUX
taxlaw-2831	35	19	gleaned	glean	VERB
taxlaw-2831	35	20	from	from	ADP
taxlaw-2831	35	21	one	one	NUM
taxlaw-2831	35	22	situation	situation	NOUN
taxlaw-2831	35	23	and	and	CCONJ
taxlaw-2831	35	24	transported	transport	VERB
taxlaw-2831	35	25	to	to	PART
taxlaw-2831	35	26	another.‖	another.‖	VERB
taxlaw-2831	35	27	)	)	PUNCT
taxlaw-2831	35	28	.	.	PUNCT
taxlaw-2831	36	1	3	3	NUM
taxlaw-2831	36	2	one	one	NUM
taxlaw-2831	36	3	of	of	ADP
taxlaw-2831	36	4	the	the	DET
taxlaw-2831	36	5	fundamental	fundamental	ADJ
taxlaw-2831	36	6	goals	goal	NOUN
taxlaw-2831	36	7	of	of	ADP
taxlaw-2831	36	8	a	a	DET
taxlaw-2831	36	9	tax	tax	NOUN
taxlaw-2831	36	10	system	system	NOUN
taxlaw-2831	36	11	is	be	AUX
taxlaw-2831	36	12	simplicity	simplicity	NOUN
taxlaw-2831	36	13	.	.	PUNCT
taxlaw-2831	37	1	see	see	VERB
taxlaw-2831	37	2	dept	dept	NOUN
taxlaw-2831	37	3	.	.	PROPN
taxlaw-2831	37	4	of	of	ADP
taxlaw-2831	37	5	the	the	DET
taxlaw-2831	37	6	treas	treas	PROPN
taxlaw-2831	37	7	.	.	PUNCT
taxlaw-2831	37	8	,	,	PUNCT
taxlaw-2831	37	9	blueprints	blueprint	NOUN
taxlaw-2831	37	10	for	for	ADP
taxlaw-2831	37	11	basic	basic	ADJ
taxlaw-2831	37	12	tax	tax	NOUN
taxlaw-2831	37	13	reform	reform	NOUN
taxlaw-2831	37	14	(	(	PUNCT
taxlaw-2831	37	15	treas	treas	PROPN
taxlaw-2831	37	16	.	.	PUNCT
taxlaw-2831	38	1	report	report	PROPN
taxlaw-2831	38	2	jan	jan	PROPN
taxlaw-2831	38	3	.	.	PROPN
taxlaw-2831	38	4	17	17	NUM
taxlaw-2831	38	5	,	,	PUNCT
taxlaw-2831	38	6	1977	1977	NUM
taxlaw-2831	38	7	)	)	PUNCT
taxlaw-2831	39	1	(	(	PUNCT
taxlaw-2831	39	2	―the	―the	DET
taxlaw-2831	39	3	first	first	ADJ
taxlaw-2831	39	4	part	part	NOUN
taxlaw-2831	39	5	of	of	ADP
taxlaw-2831	39	6	this	this	DET
taxlaw-2831	39	7	report	report	NOUN
taxlaw-2831	39	8	is	be	AUX
taxlaw-2831	39	9	devoted	devote	VERB
taxlaw-2831	39	10	to	to	ADP
taxlaw-2831	39	11	clarifying	clarify	VERB
taxlaw-2831	39	12	the	the	DET
taxlaw-2831	39	13	goals	goal	NOUN
taxlaw-2831	39	14	of	of	ADP
taxlaw-2831	39	15	the	the	DET
taxlaw-2831	39	16	tax	tax	NOUN
taxlaw-2831	39	17	system	system	NOUN
taxlaw-2831	39	18	,	,	PUNCT
taxlaw-2831	39	19	attempting	attempt	VERB
taxlaw-2831	39	20	to	to	PART
taxlaw-2831	39	21	give	give	VERB
taxlaw-2831	39	22	specific	specific	ADJ
taxlaw-2831	39	23	content	content	NOUN
taxlaw-2831	39	24	to	to	ADP
taxlaw-2831	39	25	the	the	DET
taxlaw-2831	39	26	universally	universally	ADV
taxlaw-2831	39	27	recognized	recognize	VERB
taxlaw-2831	39	28	objectives	objective	NOUN
taxlaw-2831	39	29	of	of	ADP
taxlaw-2831	39	30	equity	equity	NOUN
taxlaw-2831	39	31	,	,	PUNCT
taxlaw-2831	39	32	efficiency	efficiency	NOUN
taxlaw-2831	39	33	,	,	PUNCT
taxlaw-2831	39	34	and	and	CCONJ
taxlaw-2831	39	35	simplicity.‖	simplicity.‖	NOUN
taxlaw-2831	39	36	)	)	PUNCT
taxlaw-2831	39	37	;	;	PUNCT
taxlaw-2831	39	38	dept	dept	PROPN
taxlaw-2831	39	39	.	.	PROPN
taxlaw-2831	39	40	of	of	ADP
taxlaw-2831	39	41	treas	treas	PROPN
taxlaw-2831	39	42	.	.	PUNCT
taxlaw-2831	39	43	,	,	PUNCT
taxlaw-2831	39	44	1	1	NUM
taxlaw-2831	39	45	tax	tax	NOUN
taxlaw-2831	39	46	reform	reform	NOUN
taxlaw-2831	39	47	for	for	ADP
taxlaw-2831	39	48	fairness	fairness	NOUN
taxlaw-2831	39	49	simplicity	simplicity	NOUN
taxlaw-2831	39	50	and	and	CCONJ
taxlaw-2831	39	51	economic	economic	ADJ
taxlaw-2831	39	52	growth	growth	NOUN
taxlaw-2831	39	53	15	15	NUM
taxlaw-2831	39	54	(	(	PUNCT
taxlaw-2831	39	55	treas	treas	X
taxlaw-2831	39	56	.	.	PUNCT
taxlaw-2831	40	1	report	report	PROPN
taxlaw-2831	40	2	nov	nov	PROPN
taxlaw-2831	40	3	.	.	PROPN
taxlaw-2831	40	4	27	27	NUM
taxlaw-2831	40	5	,	,	PUNCT
taxlaw-2831	40	6	1984	1984	NUM
taxlaw-2831	40	7	)	)	PUNCT
taxlaw-2831	40	8	(	(	PUNCT
taxlaw-2831	40	9	―an	―an	X
taxlaw-2831	40	10	important	important	ADJ
taxlaw-2831	40	11	goal	goal	NOUN
taxlaw-2831	40	12	of	of	ADP
taxlaw-2831	40	13	the	the	DET
taxlaw-2831	40	14	treasury	treasury	PROPN
taxlaw-2831	40	15	department	department	PROPN
taxlaw-2831	40	16	study	study	NOUN
taxlaw-2831	40	17	of	of	ADP
taxlaw-2831	40	18	fundamental	fundamental	ADJ
taxlaw-2831	40	19	tax	tax	NOUN
taxlaw-2831	40	20	reform	reform	NOUN
taxlaw-2831	40	21	is	be	AUX
taxlaw-2831	40	22	simplification.‖	simplification.‖	NOUN
taxlaw-2831	40	23	)	)	PUNCT
taxlaw-2831	40	24	.	.	PUNCT
taxlaw-2831	41	1	in	in	ADP
taxlaw-2831	41	2	addition	addition	NOUN
taxlaw-2831	41	3	,	,	PUNCT
taxlaw-2831	41	4	the	the	DET
taxlaw-2831	41	5	goal	goal	NOUN
taxlaw-2831	41	6	of	of	ADP
taxlaw-2831	41	7	simplicity	simplicity	NOUN
taxlaw-2831	41	8	in	in	ADP
taxlaw-2831	41	9	the	the	DET
taxlaw-2831	41	10	transfer	transfer	NOUN
taxlaw-2831	41	11	tax	tax	NOUN
taxlaw-2831	41	12	area	area	NOUN
taxlaw-2831	41	13	is	be	AUX
taxlaw-2831	41	14	reflected	reflect	VERB
taxlaw-2831	41	15	in	in	ADP
taxlaw-2831	41	16	the	the	DET
taxlaw-2831	41	17	supreme	supreme	PROPN
taxlaw-2831	41	18	court‘s	court‘s	PROPN
taxlaw-2831	41	19	holding	hold	VERB
taxlaw-2831	41	20	in	in	ADP
taxlaw-2831	41	21	robinette	robinette	PROPN
taxlaw-2831	41	22	v.	v.	ADP
taxlaw-2831	41	23	helvering	helvering	PROPN
taxlaw-2831	41	24	,	,	PUNCT
taxlaw-2831	41	25	318	318	NUM
taxlaw-2831	41	26	u.s	u.s	PROPN
taxlaw-2831	41	27	.	.	PROPN
taxlaw-2831	41	28	184	184	NUM
taxlaw-2831	41	29	(	(	PUNCT
taxlaw-2831	41	30	1943	1943	NUM
taxlaw-2831	41	31	)	)	PUNCT
taxlaw-2831	41	32	.	.	PUNCT
taxlaw-2831	42	1	see	see	VERB
taxlaw-2831	42	2	lockard	lockard	NOUN
taxlaw-2831	43	1	v.	v.	ADP
taxlaw-2831	43	2	comm’r	comm’r	NOUN
taxlaw-2831	43	3	,	,	PUNCT
taxlaw-2831	43	4	166	166	NUM
taxlaw-2831	43	5	f.2d	f.2d	ADP
taxlaw-2831	43	6	409	409	NUM
taxlaw-2831	43	7	(	(	PUNCT
taxlaw-2831	43	8	1st	1st	ADJ
taxlaw-2831	43	9	cir	cir	NOUN
taxlaw-2831	43	10	.	.	PUNCT
taxlaw-2831	43	11	1948	1948	NUM
taxlaw-2831	43	12	)	)	PUNCT
taxlaw-2831	43	13	;	;	PUNCT
taxlaw-2831	43	14	steinberg	steinberg	PROPN
taxlaw-2831	43	15	v.	v.	ADP
taxlaw-2831	43	16	comm‘r	comm‘r	PROPN
taxlaw-2831	43	17	,	,	PUNCT
taxlaw-2831	43	18	141	141	NUM
taxlaw-2831	43	19	t.c	t.c	PROPN
taxlaw-2831	43	20	.	.	PROPN
taxlaw-2831	43	21	258	258	NUM
taxlaw-2831	43	22	(	(	PUNCT
taxlaw-2831	43	23	2013	2013	NUM
taxlaw-2831	43	24	)	)	PUNCT
taxlaw-2831	43	25	;	;	PUNCT
taxlaw-2831	43	26	infra	infra	NOUN
taxlaw-2831	43	27	text	text	NOUN
taxlaw-2831	43	28	accompanying	accompanying	ADJ
taxlaw-2831	43	29	notes	note	NOUN
taxlaw-2831	43	30	7–10	7–10	PROPN
taxlaw-2831	43	31	.	.	PROPN
taxlaw-2831	43	32	4	4	NUM
taxlaw-2831	43	33	see	see	VERB
taxlaw-2831	43	34	robert	robert	PROPN
taxlaw-2831	43	35	n.	n.	PROPN
taxlaw-2831	43	36	macris	macris	PROPN
taxlaw-2831	43	37	,	,	PUNCT
taxlaw-2831	43	38	open	open	ADJ
taxlaw-2831	43	39	valuation	valuation	NOUN
taxlaw-2831	43	40	and	and	CCONJ
taxlaw-2831	43	41	the	the	DET
taxlaw-2831	43	42	completed	complete	VERB
taxlaw-2831	43	43	transfer	transfer	NOUN
taxlaw-2831	43	44	:	:	PUNCT
taxlaw-2831	43	45	a	a	DET
taxlaw-2831	43	46	problem	problem	NOUN
taxlaw-2831	43	47	area	area	NOUN
taxlaw-2831	43	48	in	in	ADP
taxlaw-2831	43	49	federal	federal	ADJ
taxlaw-2831	43	50	gift	gift	NOUN
taxlaw-2831	43	51	taxation	taxation	NOUN
taxlaw-2831	43	52	,	,	PUNCT
taxlaw-2831	43	53	34	34	NUM
taxlaw-2831	43	54	tax	tax	NOUN
taxlaw-2831	43	55	l.	l.	PROPN
taxlaw-2831	43	56	rev	rev	PROPN
taxlaw-2831	43	57	.	.	PROPN
taxlaw-2831	43	58	273	273	NUM
taxlaw-2831	43	59	,	,	PUNCT
taxlaw-2831	43	60	304	304	NUM
taxlaw-2831	43	61	(	(	PUNCT
taxlaw-2831	43	62	1978	1978	NUM
taxlaw-2831	43	63	)	)	PUNCT
taxlaw-2831	43	64	(	(	PUNCT
taxlaw-2831	43	65	―[t]he	―[t]he	ADV
taxlaw-2831	43	66	real	real	ADJ
taxlaw-2831	43	67	point	point	NOUN
taxlaw-2831	43	68	[	[	X
taxlaw-2831	43	69	of	of	ADP
taxlaw-2831	43	70	robinette	robinette	PROPN
taxlaw-2831	43	71	]	]	PUNCT
taxlaw-2831	43	72	was	be	AUX
taxlaw-2831	43	73	that	that	SCONJ
taxlaw-2831	43	74	the	the	DET
taxlaw-2831	43	75	donor	donor	NOUN
taxlaw-2831	43	76	,	,	PUNCT
taxlaw-2831	43	77	despite	despite	SCONJ
taxlaw-2831	43	78	the	the	DET
taxlaw-2831	43	79	retention	retention	NOUN
taxlaw-2831	43	80	of	of	ADP
taxlaw-2831	43	81	an	an	DET
taxlaw-2831	43	82	interest	interest	NOUN
taxlaw-2831	43	83	,	,	PUNCT
taxlaw-2831	43	84	would	would	AUX
taxlaw-2831	43	85	be	be	AUX
taxlaw-2831	43	86	taxed	tax	VERB
taxlaw-2831	43	87	on	on	ADP
taxlaw-2831	43	88	the	the	DET
taxlaw-2831	43	89	amount	amount	NOUN
taxlaw-2831	43	90	of	of	ADP
taxlaw-2831	43	91	the	the	DET
taxlaw-2831	43	92	entire	entire	ADJ
taxlaw-2831	43	93	transfer	transfer	NOUN
taxlaw-2831	43	94	when	when	SCONJ
taxlaw-2831	43	95	the	the	DET
taxlaw-2831	43	96	value	value	NOUN
taxlaw-2831	43	97	of	of	ADP
taxlaw-2831	43	98	the	the	DET
taxlaw-2831	43	99	retained	retain	VERB
taxlaw-2831	43	100	interest	interest	NOUN
taxlaw-2831	43	101	was	be	AUX
taxlaw-2831	43	102	not	not	PART
taxlaw-2831	43	103	of	of	ADP
taxlaw-2831	43	104	certain	certain	ADJ
taxlaw-2831	43	105	value.‖	value.‖	NOUN
taxlaw-2831	43	106	)	)	PUNCT
taxlaw-2831	43	107	.	.	PUNCT
taxlaw-2831	44	1	2015	2015	NUM
taxlaw-2831	44	2	]	]	PUNCT
taxlaw-2831	44	3	a	a	DET
taxlaw-2831	44	4	simpler	simple	ADJ
taxlaw-2831	44	5	verifiable	verifiable	ADJ
taxlaw-2831	44	6	gift	gift	NOUN
taxlaw-2831	44	7	tax	tax	NOUN
taxlaw-2831	44	8	185	185	NUM
taxlaw-2831	44	9	―tax	―tax	PROPN
taxlaw-2831	44	10	minimization‖	minimization‖	NOUN
taxlaw-2831	44	11	is	be	AUX
taxlaw-2831	44	12	not	not	PART
taxlaw-2831	44	13	equated	equate	VERB
taxlaw-2831	44	14	with	with	ADP
taxlaw-2831	44	15	an	an	DET
taxlaw-2831	44	16	artifice	artifice	NOUN
taxlaw-2831	44	17	that	that	PRON
taxlaw-2831	44	18	undermines	undermine	VERB
taxlaw-2831	44	19	the	the	DET
taxlaw-2831	44	20	integrity	integrity	NOUN
taxlaw-2831	44	21	of	of	ADP
taxlaw-2831	44	22	the	the	DET
taxlaw-2831	44	23	tax	tax	NOUN
taxlaw-2831	44	24	system	system	NOUN
taxlaw-2831	44	25	itself	itself	PRON
taxlaw-2831	44	26	.	.	PUNCT
taxlaw-2831	45	1	5	5	NUM
taxlaw-2831	45	2	in	in	ADP
taxlaw-2831	45	3	robinette	robinette	PROPN
taxlaw-2831	45	4	v.	v.	ADP
taxlaw-2831	45	5	helvering	helvering	PROPN
taxlaw-2831	45	6	,	,	PUNCT
taxlaw-2831	45	7	the	the	DET
taxlaw-2831	45	8	donor	donor	NOUN
taxlaw-2831	45	9	created	create	VERB
taxlaw-2831	45	10	a	a	DET
taxlaw-2831	45	11	reversionary	reversionary	ADJ
taxlaw-2831	45	12	interest	interest	NOUN
taxlaw-2831	45	13	that	that	PRON
taxlaw-2831	45	14	depended	depend	VERB
taxlaw-2831	45	15	not	not	PART
taxlaw-2831	45	16	only	only	ADV
taxlaw-2831	45	17	on	on	ADP
taxlaw-2831	45	18	survivorship	survivorship	NOUN
taxlaw-2831	45	19	but	but	CCONJ
taxlaw-2831	45	20	also	also	ADV
taxlaw-2831	45	21	on	on	ADP
taxlaw-2831	45	22	her	her	PRON
taxlaw-2831	45	23	daughter‘s	daughter‘s	NOUN
taxlaw-2831	45	24	death	death	NOUN
taxlaw-2831	45	25	without	without	ADP
taxlaw-2831	45	26	issue	issue	NOUN
taxlaw-2831	45	27	surviving	survive	VERB
taxlaw-2831	45	28	to	to	ADP
taxlaw-2831	45	29	age	age	NOUN
taxlaw-2831	45	30	21	21	NUM
taxlaw-2831	45	31	.	.	NOUN
taxlaw-2831	45	32	6	6	NUM
taxlaw-2831	46	1	the	the	DET
taxlaw-2831	46	2	supreme	supreme	PROPN
taxlaw-2831	46	3	court	court	PROPN
taxlaw-2831	46	4	stated	state	VERB
taxlaw-2831	46	5	:	:	PUNCT
taxlaw-2831	46	6	it	it	PRON
taxlaw-2831	46	7	may	may	AUX
taxlaw-2831	46	8	be	be	AUX
taxlaw-2831	46	9	true	true	ADJ
taxlaw-2831	46	10	.	.	PUNCT
taxlaw-2831	46	11	.	.	PUNCT
taxlaw-2831	46	12	.	.	PUNCT
taxlaw-2831	47	1	that	that	DET
taxlaw-2831	47	2	trust	trust	NOUN
taxlaw-2831	47	3	instruments	instrument	NOUN
taxlaw-2831	47	4	.	.	PUNCT
taxlaw-2831	47	5	.	.	PUNCT
taxlaw-2831	47	6	.	.	PUNCT
taxlaw-2831	48	1	frequently	frequently	ADV
taxlaw-2831	48	2	create	create	VERB
taxlaw-2831	48	3	‗a	‗a	NOUN
taxlaw-2831	48	4	complex	complex	ADJ
taxlaw-2831	48	5	aggregate	aggregate	NOUN
taxlaw-2831	48	6	of	of	ADP
taxlaw-2831	48	7	rights	right	NOUN
taxlaw-2831	48	8	,	,	PUNCT
taxlaw-2831	48	9	privileges	privilege	NOUN
taxlaw-2831	48	10	,	,	PUNCT
taxlaw-2831	48	11	powers	power	NOUN
taxlaw-2831	48	12	and	and	CCONJ
taxlaw-2831	48	13	immunities	immunity	NOUN
taxlaw-2831	48	14	.	.	PUNCT
taxlaw-2831	48	15	.	.	PUNCT
taxlaw-2831	48	16	.	.	PUNCT
taxlaw-2831	48	17	.	.	PUNCT
taxlaw-2831	49	1	‘	'	PUNCT
taxlaw-2831	49	2	but	but	CCONJ
taxlaw-2831	49	3	before	before	ADP
taxlaw-2831	49	4	one	one	NUM
taxlaw-2831	49	5	.	.	PUNCT
taxlaw-2831	49	6	.	.	PUNCT
taxlaw-2831	49	7	.	.	PUNCT
taxlaw-2831	50	1	is	be	AUX
taxlaw-2831	50	2	entitled	entitle	VERB
taxlaw-2831	50	3	to	to	ADP
taxlaw-2831	50	4	deduction	deduction	NOUN
taxlaw-2831	50	5	from	from	ADP
taxlaw-2831	50	6	his	his	PRON
taxlaw-2831	50	7	gift	gift	NOUN
taxlaw-2831	50	8	tax	tax	NOUN
taxlaw-2831	50	9	on	on	ADP
taxlaw-2831	50	10	the	the	DET
taxlaw-2831	50	11	basis	basis	NOUN
taxlaw-2831	50	12	that	that	SCONJ
taxlaw-2831	50	13	he	he	PRON
taxlaw-2831	50	14	had	have	AUX
taxlaw-2831	50	15	retained	retain	VERB
taxlaw-2831	50	16	some	some	PRON
taxlaw-2831	50	17	of	of	ADP
taxlaw-2831	50	18	these	these	DET
taxlaw-2831	50	19	complex	complex	ADJ
taxlaw-2831	50	20	strands	strand	NOUN
taxlaw-2831	50	21	it	it	PRON
taxlaw-2831	50	22	is	be	AUX
taxlaw-2831	50	23	necessary	necessary	ADJ
taxlaw-2831	50	24	that	that	SCONJ
taxlaw-2831	50	25	he	he	PRON
taxlaw-2831	50	26	at	at	ADP
taxlaw-2831	50	27	least	least	ADJ
taxlaw-2831	50	28	establish	establish	VERB
taxlaw-2831	50	29	the	the	DET
taxlaw-2831	50	30	possibility	possibility	NOUN
taxlaw-2831	50	31	of	of	ADP
taxlaw-2831	50	32	approximating	approximate	VERB
taxlaw-2831	50	33	what	what	DET
taxlaw-2831	50	34	value	value	NOUN
taxlaw-2831	50	35	he	he	PRON
taxlaw-2831	50	36	holds	hold	VERB
taxlaw-2831	50	37	.	.	PUNCT
taxlaw-2831	51	1	7	7	NUM
taxlaw-2831	51	2	a	a	DET
taxlaw-2831	51	3	broadened	broadened	ADJ
taxlaw-2831	51	4	corollary	corollary	NOUN
taxlaw-2831	51	5	to	to	ADP
taxlaw-2831	51	6	this	this	DET
taxlaw-2831	51	7	holding	holding	NOUN
taxlaw-2831	51	8	that	that	PRON
taxlaw-2831	51	9	seems	seem	VERB
taxlaw-2831	51	10	appropriate	appropriate	ADJ
taxlaw-2831	51	11	and	and	CCONJ
taxlaw-2831	51	12	more	more	ADV
taxlaw-2831	51	13	than	than	ADP
taxlaw-2831	51	14	timely	timely	ADJ
taxlaw-2831	51	15	in	in	ADP
taxlaw-2831	51	16	the	the	DET
taxlaw-2831	51	17	context	context	NOUN
taxlaw-2831	51	18	of	of	ADP
taxlaw-2831	51	19	family	family	NOUN
taxlaw-2831	51	20	entity	entity	NOUN
taxlaw-2831	51	21	discounts	discount	NOUN
taxlaw-2831	51	22	is	be	AUX
taxlaw-2831	51	23	that	that	SCONJ
taxlaw-2831	51	24	when	when	SCONJ
taxlaw-2831	51	25	a	a	DET
taxlaw-2831	51	26	taxpayer	taxpayer	NOUN
taxlaw-2831	51	27	creates	create	VERB
taxlaw-2831	51	28	such	such	DET
taxlaw-2831	51	29	an	an	DET
taxlaw-2831	51	30	entity	entity	NOUN
taxlaw-2831	51	31	and	and	CCONJ
taxlaw-2831	51	32	transfers	transfer	NOUN
taxlaw-2831	51	33	liquid	liquid	ADJ
taxlaw-2831	51	34	assets	asset	NOUN
taxlaw-2831	51	35	to	to	ADP
taxlaw-2831	51	36	it	it	PRON
taxlaw-2831	51	37	in	in	ADP
taxlaw-2831	51	38	order	order	NOUN
taxlaw-2831	51	39	to	to	PART
taxlaw-2831	51	40	obtain	obtain	VERB
taxlaw-2831	51	41	valuation	valuation	NOUN
taxlaw-2831	51	42	discounts	discount	NOUN
taxlaw-2831	51	43	for	for	ADP
taxlaw-2831	51	44	estate	estate	NOUN
taxlaw-2831	51	45	planning	planning	NOUN
taxlaw-2831	51	46	purposes	purpose	NOUN
taxlaw-2831	51	47	,	,	PUNCT
taxlaw-2831	51	48	he	he	PRON
taxlaw-2831	51	49	or	or	CCONJ
taxlaw-2831	51	50	she	she	PRON
taxlaw-2831	51	51	is	be	AUX
taxlaw-2831	51	52	no	no	ADV
taxlaw-2831	51	53	longer	long	ADV
taxlaw-2831	51	54	a	a	DET
taxlaw-2831	51	55	seller	seller	NOUN
taxlaw-2831	51	56	under	under	ADP
taxlaw-2831	51	57	the	the	DET
taxlaw-2831	51	58	fair	fair	ADJ
taxlaw-2831	51	59	market	market	NOUN
taxlaw-2831	51	60	value	value	NOUN
taxlaw-2831	51	61	definition	definition	NOUN
taxlaw-2831	51	62	8	8	NUM
taxlaw-2831	51	63	and	and	CCONJ
taxlaw-2831	51	64	is	be	AUX
taxlaw-2831	51	65	outside	outside	ADP
taxlaw-2831	51	66	the	the	DET
taxlaw-2831	51	67	real	real	ADJ
taxlaw-2831	51	68	business	business	NOUN
taxlaw-2831	51	69	world	world	NOUN
taxlaw-2831	51	70	where	where	SCONJ
taxlaw-2831	51	71	such	such	ADJ
taxlaw-2831	51	72	interests	interest	NOUN
taxlaw-2831	51	73	are	be	AUX
taxlaw-2831	51	74	generally	generally	ADV
taxlaw-2831	51	75	traded	trade	VERB
taxlaw-2831	51	76	.	.	PUNCT
taxlaw-2831	52	1	indeed	indeed	ADV
taxlaw-2831	52	2	,	,	PUNCT
taxlaw-2831	52	3	the	the	DET
taxlaw-2831	52	4	government‘s	government‘s	PROPN
taxlaw-2831	52	5	valuation	valuation	NOUN
taxlaw-2831	52	6	expert	expert	NOUN
taxlaw-2831	52	7	in	in	ADP
taxlaw-2831	52	8	holman	holman	PROPN
taxlaw-2831	52	9	v.	v.	PROPN
taxlaw-2831	52	10	commissioner	commissioner	PROPN
taxlaw-2831	52	11	shined	shine	VERB
taxlaw-2831	52	12	a	a	DET
taxlaw-2831	52	13	light	light	NOUN
taxlaw-2831	52	14	on	on	ADP
taxlaw-2831	52	15	the	the	DET
taxlaw-2831	52	16	reality	reality	NOUN
taxlaw-2831	52	17	of	of	ADP
taxlaw-2831	52	18	these	these	DET
taxlaw-2831	52	19	contrivances	contrivance	NOUN
taxlaw-2831	52	20	when	when	SCONJ
taxlaw-2831	52	21	he	he	PRON
taxlaw-2831	52	22	stated	state	VERB
taxlaw-2831	52	23	that	that	SCONJ
taxlaw-2831	52	24	it	it	PRON
taxlaw-2831	52	25	was	be	AUX
taxlaw-2831	52	26	unlikely	unlikely	ADJ
taxlaw-2831	52	27	that	that	SCONJ
taxlaw-2831	52	28	a	a	DET
taxlaw-2831	52	29	third	third	ADJ
taxlaw-2831	52	30	party	party	NOUN
taxlaw-2831	52	31	would	would	AUX
taxlaw-2831	52	32	accept	accept	VERB
taxlaw-2831	52	33	the	the	DET
taxlaw-2831	52	34	sale	sale	NOUN
taxlaw-2831	52	35	or	or	CCONJ
taxlaw-2831	52	36	use	use	VERB
taxlaw-2831	52	37	restrictions	restriction	NOUN
taxlaw-2831	52	38	of	of	ADP
taxlaw-2831	52	39	the	the	DET
taxlaw-2831	52	40	family	family	NOUN
taxlaw-2831	52	41	limited	limited	ADJ
taxlaw-2831	52	42	partnership	partnership	NOUN
taxlaw-2831	52	43	(	(	PUNCT
taxlaw-2831	52	44	flp	flp	PROPN
taxlaw-2831	52	45	)	)	PUNCT
taxlaw-2831	52	46	agreement	agreement	NOUN
taxlaw-2831	52	47	;	;	PUNCT
taxlaw-2831	52	48	clarifying	clarify	VERB
taxlaw-2831	52	49	on	on	ADP
taxlaw-2831	52	50	cross	cross	NOUN
taxlaw-2831	52	51	-	-	NOUN
taxlaw-2831	52	52	examination	examination	NOUN
taxlaw-2831	52	53	,	,	PUNCT
taxlaw-2831	52	54	he	he	PRON
taxlaw-2831	52	55	said	say	VERB
taxlaw-2831	52	56	:	:	PUNCT
taxlaw-2831	52	57	―what	―what	CCONJ
taxlaw-2831	52	58	i	i	PRON
taxlaw-2831	52	59	mean	mean	VERB
taxlaw-2831	52	60	is	be	AUX
taxlaw-2831	52	61	.	.	PUNCT
taxlaw-2831	52	62	.	.	PUNCT
taxlaw-2831	52	63	.	.	PUNCT
taxlaw-2831	53	1	the	the	DET
taxlaw-2831	53	2	issue	issue	NOUN
taxlaw-2831	53	3	[	[	X
taxlaw-2831	53	4	of	of	ADP
taxlaw-2831	53	5	transfer	transfer	NOUN
taxlaw-2831	53	6	restrictions	restriction	NOUN
taxlaw-2831	53	7	]	]	PUNCT
taxlaw-2831	53	8	wouldn‘t	wouldn‘t	PROPN
taxlaw-2831	53	9	arise	arise	VERB
taxlaw-2831	53	10	,	,	PUNCT
taxlaw-2831	53	11	because	because	SCONJ
taxlaw-2831	53	12	nobody	nobody	PRON
taxlaw-2831	53	13	at	at	ADP
taxlaw-2831	53	14	arm	arm	NOUN
taxlaw-2831	53	15	’s	’s	PART
taxlaw-2831	53	16	length	length	NOUN
taxlaw-2831	53	17	would	would	AUX
taxlaw-2831	53	18	get	get	VERB
taxlaw-2831	53	19	into	into	ADP
taxlaw-2831	53	20	this	this	DET
taxlaw-2831	53	21	deal.‖	deal.‖	ADJ
taxlaw-2831	53	22	9	9	NUM
taxlaw-2831	53	23	thus	thus	ADV
taxlaw-2831	53	24	,	,	PUNCT
taxlaw-2831	53	25	the	the	DET
taxlaw-2831	53	26	first	first	ADJ
taxlaw-2831	53	27	rule	rule	NOUN
taxlaw-2831	53	28	in	in	ADP
taxlaw-2831	53	29	a	a	DET
taxlaw-2831	53	30	simpler	simple	ADJ
taxlaw-2831	53	31	verifiable	verifiable	ADJ
taxlaw-2831	53	32	gift	gift	NOUN
taxlaw-2831	53	33	tax	tax	NOUN
taxlaw-2831	53	34	is	be	AUX
taxlaw-2831	53	35	a	a	DET
taxlaw-2831	53	36	valuation	valuation	NOUN
taxlaw-2831	53	37	rule	rule	NOUN
taxlaw-2831	53	38	intended	intend	VERB
taxlaw-2831	53	39	to	to	PART
taxlaw-2831	53	40	strip	strip	VERB
taxlaw-2831	53	41	interests	interest	NOUN
taxlaw-2831	53	42	in	in	ADP
taxlaw-2831	53	43	such	such	ADJ
taxlaw-2831	53	44	taxpayer	taxpayer	NOUN
taxlaw-2831	53	45	-	-	PUNCT
taxlaw-2831	53	46	created	create	VERB
taxlaw-2831	53	47	non	non	ADJ
taxlaw-2831	53	48	-	-	ADJ
taxlaw-2831	53	49	business	business	ADJ
taxlaw-2831	53	50	family	family	NOUN
taxlaw-2831	53	51	entities	entity	NOUN
taxlaw-2831	53	52	of	of	ADP
taxlaw-2831	53	53	any	any	DET
taxlaw-2831	53	54	illiquidity	illiquidity	NOUN
taxlaw-2831	53	55	(	(	PUNCT
taxlaw-2831	53	56	non	non	ADJ
taxlaw-2831	53	57	-	-	NOUN
taxlaw-2831	53	58	transferability	transferability	NOUN
taxlaw-2831	53	59	)	)	PUNCT
taxlaw-2831	53	60	and	and	CCONJ
taxlaw-2831	53	61	minority	minority	NOUN
taxlaw-2831	53	62	discounts	discount	NOUN
taxlaw-2831	53	63	10	10	NUM
taxlaw-2831	53	64	under	under	ADP
taxlaw-2831	53	65	the	the	DET
taxlaw-2831	53	66	theory	theory	NOUN
taxlaw-2831	53	67	that	that	SCONJ
taxlaw-2831	53	68	when	when	SCONJ
taxlaw-2831	53	69	one	one	PRON
taxlaw-2831	53	70	creates	create	VERB
taxlaw-2831	53	71	a	a	DET
taxlaw-2831	53	72	family	family	NOUN
taxlaw-2831	53	73	estate	estate	NOUN
taxlaw-2831	53	74	planning	planning	NOUN
taxlaw-2831	53	75	contrivance	contrivance	NOUN
taxlaw-2831	53	76	,	,	PUNCT
taxlaw-2831	53	77	no	no	DET
taxlaw-2831	53	78	tax	tax	NOUN
taxlaw-2831	53	79	benefits	benefit	NOUN
taxlaw-2831	53	80	should	should	AUX
taxlaw-2831	53	81	be	be	AUX
taxlaw-2831	53	82	available	available	ADJ
taxlaw-2831	53	83	to	to	PART
taxlaw-2831	53	84	reduce	reduce	VERB
taxlaw-2831	53	85	the	the	DET
taxlaw-2831	53	86	value	value	NOUN
taxlaw-2831	53	87	of	of	ADP
taxlaw-2831	53	88	the	the	DET
taxlaw-2831	53	89	entity‘s	entity‘s	NOUN
taxlaw-2831	53	90	underlying	underlie	VERB
taxlaw-2831	53	91	assets	asset	NOUN
taxlaw-2831	53	92	.	.	PUNCT
taxlaw-2831	54	1	by	by	ADP
taxlaw-2831	54	2	disallowing	disallow	VERB
taxlaw-2831	54	3	those	those	DET
taxlaw-2831	54	4	tax	tax	NOUN
taxlaw-2831	54	5	benefits	benefit	NOUN
taxlaw-2831	54	6	,	,	PUNCT
taxlaw-2831	54	7	in	in	ADP
taxlaw-2831	54	8	addition	addition	NOUN
taxlaw-2831	54	9	to	to	ADP
taxlaw-2831	54	10	the	the	DET
taxlaw-2831	54	11	cost	cost	NOUN
taxlaw-2831	54	12	of	of	ADP
taxlaw-2831	54	13	creating	create	VERB
taxlaw-2831	54	14	and	and	CCONJ
taxlaw-2831	54	15	maintaining	maintain	VERB
taxlaw-2831	54	16	such	such	ADJ
taxlaw-2831	54	17	family	family	NOUN
taxlaw-2831	54	18	entities	entity	NOUN
taxlaw-2831	54	19	,	,	PUNCT
taxlaw-2831	54	20	11	11	NUM
taxlaw-2831	54	21	despite	despite	SCONJ
taxlaw-2831	54	22	claims	claim	NOUN
taxlaw-2831	54	23	to	to	ADP
taxlaw-2831	54	24	the	the	DET
taxlaw-2831	54	25	contrary	contrary	NOUN
taxlaw-2831	54	26	,	,	PUNCT
taxlaw-2831	54	27	12	12	NUM
taxlaw-2831	54	28	no	no	DET
taxlaw-2831	54	29	one	one	NOUN
taxlaw-2831	54	30	would	would	AUX
taxlaw-2831	54	31	create	create	VERB
taxlaw-2831	54	32	these	these	DET
taxlaw-2831	54	33	devices	device	NOUN
taxlaw-2831	54	34	.	.	PUNCT
taxlaw-2831	55	1	5see	5see	NUM
taxlaw-2831	55	2	,	,	PUNCT
taxlaw-2831	55	3	e.g.	e.g.	ADV
taxlaw-2831	55	4	,	,	PUNCT
taxlaw-2831	55	5	erhard	erhard	PROPN
taxlaw-2831	55	6	seminars	seminar	VERB
taxlaw-2831	55	7	training	training	NOUN
taxlaw-2831	55	8	v.	v.	ADP
taxlaw-2831	55	9	comm’r	comm’r	NOUN
taxlaw-2831	55	10	,	,	PUNCT
taxlaw-2831	55	11	52	52	NUM
taxlaw-2831	55	12	t.c.m	t.c.m	NOUN
taxlaw-2831	55	13	.	.	PUNCT
taxlaw-2831	56	1	(	(	PUNCT
taxlaw-2831	56	2	cch	cch	NOUN
taxlaw-2831	56	3	)	)	PUNCT
taxlaw-2831	56	4	890	890	NUM
taxlaw-2831	56	5	(	(	PUNCT
taxlaw-2831	56	6	1986	1986	NUM
taxlaw-2831	56	7	)	)	PUNCT
taxlaw-2831	56	8	(	(	PUNCT
taxlaw-2831	56	9	―while	―while	NOUN
taxlaw-2831	56	10	a	a	DET
taxlaw-2831	56	11	taxpayer	taxpayer	NOUN
taxlaw-2831	56	12	has	have	VERB
taxlaw-2831	56	13	the	the	DET
taxlaw-2831	56	14	right	right	NOUN
taxlaw-2831	56	15	to	to	PART
taxlaw-2831	56	16	minimize	minimize	VERB
taxlaw-2831	56	17	his	his	PRON
taxlaw-2831	56	18	taxes	taxis	NOUN
taxlaw-2831	56	19	by	by	ADP
taxlaw-2831	56	20	whatever	whatever	PRON
taxlaw-2831	56	21	means	mean	VERB
taxlaw-2831	56	22	the	the	DET
taxlaw-2831	56	23	law	law	NOUN
taxlaw-2831	56	24	permits	permit	VERB
taxlaw-2831	56	25	,	,	PUNCT
taxlaw-2831	56	26	this	this	DET
taxlaw-2831	56	27	right	right	NOUN
taxlaw-2831	56	28	does	do	AUX
taxlaw-2831	56	29	not	not	PART
taxlaw-2831	56	30	bestow	bestow	VERB
taxlaw-2831	56	31	upon	upon	SCONJ
taxlaw-2831	56	32	the	the	DET
taxlaw-2831	56	33	taxpayer	taxpayer	NOUN
taxlaw-2831	56	34	the	the	DET
taxlaw-2831	56	35	right	right	NOUN
taxlaw-2831	56	36	to	to	PART
taxlaw-2831	56	37	structure	structure	NOUN
taxlaw-2831	56	38	paper	paper	NOUN
taxlaw-2831	56	39	arrangements	arrangement	NOUN
taxlaw-2831	56	40	that	that	PRON
taxlaw-2831	56	41	do	do	AUX
taxlaw-2831	56	42	not	not	PART
taxlaw-2831	56	43	stand	stand	VERB
taxlaw-2831	56	44	on	on	ADP
taxlaw-2831	56	45	the	the	DET
taxlaw-2831	56	46	solid	solid	ADJ
taxlaw-2831	56	47	foundation	foundation	NOUN
taxlaw-2831	56	48	of	of	ADP
taxlaw-2831	56	49	economic	economic	ADJ
taxlaw-2831	56	50	reality.‖	reality.‖	NOUN
taxlaw-2831	56	51	)	)	PUNCT
taxlaw-2831	56	52	.	.	PUNCT
taxlaw-2831	57	1	6	6	NUM
taxlaw-2831	57	2	robinette	robinette	NOUN
taxlaw-2831	57	3	,	,	PUNCT
taxlaw-2831	57	4	318	318	NUM
taxlaw-2831	57	5	u.s	u.s	PROPN
taxlaw-2831	57	6	.	.	PROPN
taxlaw-2831	57	7	at	at	ADP
taxlaw-2831	57	8	188	188	NUM
taxlaw-2831	57	9	.	.	PUNCT
taxlaw-2831	57	10	7	7	NUM
taxlaw-2831	58	1	i	i	PROPN
taxlaw-2831	58	2	d.	d.	PROPN
taxlaw-2831	58	3	8	8	NUM
taxlaw-2831	58	4	see	see	VERB
taxlaw-2831	58	5	wendy	wendy	PROPN
taxlaw-2831	58	6	c.	c.	PROPN
taxlaw-2831	58	7	gerzog	gerzog	PROPN
taxlaw-2831	58	8	,	,	PUNCT
taxlaw-2831	58	9	valuation	valuation	NOUN
taxlaw-2831	58	10	discounting	discount	VERB
taxlaw-2831	58	11	techniques	technique	NOUN
taxlaw-2831	58	12	:	:	PUNCT
taxlaw-2831	58	13	terms	term	NOUN
taxlaw-2831	58	14	gone	go	VERB
taxlaw-2831	58	15	awry	awry	ADJ
taxlaw-2831	58	16	,	,	PUNCT
taxlaw-2831	58	17	61	61	NUM
taxlaw-2831	58	18	tax	tax	NOUN
taxlaw-2831	58	19	law	law	NOUN
taxlaw-2831	58	20	.	.	PUNCT
taxlaw-2831	59	1	775	775	NUM
taxlaw-2831	59	2	(	(	PUNCT
taxlaw-2831	59	3	2008	2008	NUM
taxlaw-2831	59	4	)	)	PUNCT
taxlaw-2831	60	1	(	(	PUNCT
taxlaw-2831	60	2	explaining	explain	VERB
taxlaw-2831	60	3	that	that	SCONJ
taxlaw-2831	60	4	the	the	DET
taxlaw-2831	60	5	fair	fair	ADJ
taxlaw-2831	60	6	market	market	NOUN
taxlaw-2831	60	7	value	value	NOUN
taxlaw-2831	60	8	definition	definition	NOUN
taxlaw-2831	60	9	in	in	ADP
taxlaw-2831	60	10	treas	treas	PROPN
taxlaw-2831	60	11	.	.	PUNCT
taxlaw-2831	61	1	reg	reg	PROPN
taxlaw-2831	61	2	.	.	PUNCT
taxlaw-2831	62	1	§	§	PROPN
taxlaw-2831	62	2	20.2031	20.2031	NUM
taxlaw-2831	62	3	-	-	SYM
taxlaw-2831	62	4	1(b	1(b	NUM
taxlaw-2831	62	5	)	)	PUNCT
taxlaw-2831	62	6	implicitly	implicitly	ADV
taxlaw-2831	62	7	requires	require	VERB
taxlaw-2831	62	8	a	a	DET
taxlaw-2831	62	9	seller	seller	NOUN
taxlaw-2831	62	10	(	(	PUNCT
taxlaw-2831	62	11	the	the	DET
taxlaw-2831	62	12	asset	asset	NOUN
taxlaw-2831	62	13	holder	holder	NOUN
taxlaw-2831	62	14	)	)	PUNCT
taxlaw-2831	62	15	to	to	PART
taxlaw-2831	62	16	want	want	VERB
taxlaw-2831	62	17	to	to	PART
taxlaw-2831	62	18	maximize	maximize	VERB
taxlaw-2831	62	19	the	the	DET
taxlaw-2831	62	20	value	value	NOUN
taxlaw-2831	62	21	of	of	ADP
taxlaw-2831	62	22	an	an	DET
taxlaw-2831	62	23	asset	asset	NOUN
taxlaw-2831	62	24	in	in	ADP
taxlaw-2831	62	25	order	order	NOUN
taxlaw-2831	62	26	to	to	PART
taxlaw-2831	62	27	supply	supply	VERB
taxlaw-2831	62	28	the	the	DET
taxlaw-2831	62	29	proper	proper	ADJ
taxlaw-2831	62	30	tension	tension	NOUN
taxlaw-2831	62	31	with	with	ADP
taxlaw-2831	62	32	the	the	DET
taxlaw-2831	62	33	buyer	buyer	NOUN
taxlaw-2831	62	34	who	who	PRON
taxlaw-2831	62	35	wants	want	VERB
taxlaw-2831	62	36	to	to	PART
taxlaw-2831	62	37	minimize	minimize	VERB
taxlaw-2831	62	38	cost	cost	NOUN
taxlaw-2831	62	39	.	.	PUNCT
taxlaw-2831	63	1	a	a	DET
taxlaw-2831	63	2	seller	seller	NOUN
taxlaw-2831	63	3	who	who	PRON
taxlaw-2831	63	4	wants	want	VERB
taxlaw-2831	63	5	to	to	PART
taxlaw-2831	63	6	minimize	minimize	VERB
taxlaw-2831	63	7	the	the	DET
taxlaw-2831	63	8	value	value	NOUN
taxlaw-2831	63	9	of	of	ADP
taxlaw-2831	63	10	his	his	PRON
taxlaw-2831	63	11	property	property	NOUN
taxlaw-2831	63	12	is	be	AUX
taxlaw-2831	63	13	not	not	PART
taxlaw-2831	63	14	,	,	PUNCT
taxlaw-2831	63	15	by	by	ADP
taxlaw-2831	63	16	any	any	DET
taxlaw-2831	63	17	reasonable	reasonable	ADJ
taxlaw-2831	63	18	definition	definition	NOUN
taxlaw-2831	63	19	,	,	PUNCT
taxlaw-2831	63	20	a	a	DET
taxlaw-2831	63	21	seller	seller	NOUN
taxlaw-2831	63	22	.	.	PUNCT
taxlaw-2831	63	23	)	)	PUNCT
taxlaw-2831	63	24	.	.	PUNCT
taxlaw-2831	64	1	9	9	NUM
taxlaw-2831	64	2	holman	holman	PROPN
taxlaw-2831	64	3	v.	v.	PROPN
taxlaw-2831	64	4	comm‘r	comm‘r	PROPN
taxlaw-2831	64	5	,	,	PUNCT
taxlaw-2831	64	6	130	130	NUM
taxlaw-2831	64	7	t.c	t.c	PROPN
taxlaw-2831	64	8	.	.	PROPN
taxlaw-2831	64	9	170	170	NUM
taxlaw-2831	64	10	,	,	PUNCT
taxlaw-2831	64	11	198	198	NUM
taxlaw-2831	64	12	(	(	PUNCT
taxlaw-2831	64	13	2008	2008	NUM
taxlaw-2831	64	14	)	)	PUNCT
taxlaw-2831	64	15	(	(	PUNCT
taxlaw-2831	64	16	emphasis	emphasis	NOUN
taxlaw-2831	64	17	added	add	VERB
taxlaw-2831	64	18	)	)	PUNCT
taxlaw-2831	64	19	(	(	PUNCT
taxlaw-2831	64	20	internal	internal	ADJ
taxlaw-2831	64	21	quotation	quotation	NOUN
taxlaw-2831	64	22	marks	mark	NOUN
taxlaw-2831	64	23	omitted	omit	VERB
taxlaw-2831	64	24	)	)	PUNCT
taxlaw-2831	64	25	.	.	PUNCT
taxlaw-2831	64	26	10	10	NUM
taxlaw-2831	64	27	as	as	SCONJ
taxlaw-2831	64	28	suggested	suggest	VERB
taxlaw-2831	64	29	in	in	ADP
taxlaw-2831	64	30	the	the	DET
taxlaw-2831	64	31	text	text	NOUN
taxlaw-2831	64	32	,	,	PUNCT
taxlaw-2831	64	33	there	there	PRON
taxlaw-2831	64	34	would	would	AUX
taxlaw-2831	64	35	be	be	AUX
taxlaw-2831	64	36	one	one	NUM
taxlaw-2831	64	37	exemption	exemption	NOUN
taxlaw-2831	64	38	from	from	ADP
taxlaw-2831	64	39	the	the	DET
taxlaw-2831	64	40	simple	simple	ADJ
taxlaw-2831	64	41	valuation	valuation	NOUN
taxlaw-2831	64	42	rule	rule	NOUN
taxlaw-2831	64	43	:	:	PUNCT
taxlaw-2831	64	44	a	a	DET
taxlaw-2831	64	45	family	family	NOUN
taxlaw-2831	64	46	business	business	NOUN
taxlaw-2831	64	47	exemption	exemption	NOUN
taxlaw-2831	64	48	,	,	PUNCT
taxlaw-2831	64	49	which	which	PRON
taxlaw-2831	64	50	would	would	AUX
taxlaw-2831	64	51	require	require	VERB
taxlaw-2831	64	52	an	an	DET
taxlaw-2831	64	53	ongoing	ongoing	ADJ
taxlaw-2831	64	54	,	,	PUNCT
taxlaw-2831	64	55	active	active	ADJ
taxlaw-2831	64	56	family	family	NOUN
taxlaw-2831	64	57	business	business	NOUN
taxlaw-2831	64	58	and	and	CCONJ
taxlaw-2831	64	59	not	not	PART
taxlaw-2831	64	60	one	one	NUM
taxlaw-2831	64	61	created	create	VERB
taxlaw-2831	64	62	or	or	CCONJ
taxlaw-2831	64	63	maintained	maintain	VERB
taxlaw-2831	64	64	primarily	primarily	ADV
taxlaw-2831	64	65	for	for	ADP
taxlaw-2831	64	66	the	the	DET
taxlaw-2831	64	67	management	management	NOUN
taxlaw-2831	64	68	or	or	CCONJ
taxlaw-2831	64	69	holding	holding	NOUN
taxlaw-2831	64	70	of	of	ADP
taxlaw-2831	64	71	investments	investment	NOUN
taxlaw-2831	64	72	.	.	PUNCT
taxlaw-2831	65	1	11	11	NUM
taxlaw-2831	65	2	see	see	VERB
taxlaw-2831	65	3	,	,	PUNCT
taxlaw-2831	65	4	e.g.	e.g.	ADV
taxlaw-2831	65	5	,	,	PUNCT
taxlaw-2831	65	6	kiara	kiara	PROPN
taxlaw-2831	65	7	ashanti	ashanti	PROPN
taxlaw-2831	65	8	,	,	PUNCT
taxlaw-2831	65	9	what	what	PRON
taxlaw-2831	65	10	is	be	AUX
taxlaw-2831	65	11	a	a	DET
taxlaw-2831	65	12	family	family	NOUN
taxlaw-2831	65	13	limited	limited	ADJ
taxlaw-2831	65	14	partnership	partnership	NOUN
taxlaw-2831	65	15	(	(	PUNCT
taxlaw-2831	65	16	flp	flp	PROPN
taxlaw-2831	65	17	)	)	PUNCT
taxlaw-2831	65	18	–	–	PUNCT
taxlaw-2831	65	19	pros	pro	NOUN
taxlaw-2831	65	20	&	&	CCONJ
taxlaw-2831	65	21	cons	con	NOUN
taxlaw-2831	65	22	,	,	PUNCT
taxlaw-2831	65	23	m	m	PROPN
taxlaw-2831	65	24	oney	oney	NOUN
taxlaw-2831	65	25	crashers	crasher	NOUN
taxlaw-2831	65	26	:	:	PUNCT
taxlaw-2831	65	27	your	your	PRON
taxlaw-2831	65	28	guide	guide	NOUN
taxlaw-2831	65	29	to	to	ADP
taxlaw-2831	65	30	financial	financial	ADJ
taxlaw-2831	65	31	fitness	fitness	NOUN
taxlaw-2831	65	32	,	,	PUNCT
taxlaw-2831	65	33	available	available	ADJ
taxlaw-2831	65	34	at	at	ADP
taxlaw-2831	65	35	http://www.moneycrashers.com/family-limitedpartnership-flp/	http://www.moneycrashers.com/family-limitedpartnership-flp/	NOUN
taxlaw-2831	65	36	(	(	PUNCT
taxlaw-2831	65	37	―setting	―sette	VERB
taxlaw-2831	65	38	up	up	ADP
taxlaw-2831	65	39	an	an	DET
taxlaw-2831	65	40	flp	flp	NOUN
taxlaw-2831	65	41	can	can	AUX
taxlaw-2831	65	42	cost	cost	VERB
taxlaw-2831	65	43	anywhere	anywhere	ADV
taxlaw-2831	65	44	between	between	ADP
taxlaw-2831	65	45	$	$	SYM
taxlaw-2831	65	46	5,000	5,000	NUM
taxlaw-2831	65	47	to	to	PART
taxlaw-2831	65	48	$	$	SYM
taxlaw-2831	65	49	10,000	10,000	NUM
taxlaw-2831	65	50	dollars	dollar	NOUN
taxlaw-2831	66	1	[	[	X
taxlaw-2831	66	2	sic	sic	ADJ
taxlaw-2831	66	3	]	]	PUNCT
taxlaw-2831	66	4	with	with	ADP
taxlaw-2831	66	5	ongoing	ongoing	ADJ
taxlaw-2831	66	6	costs	cost	NOUN
taxlaw-2831	66	7	after	after	ADP
taxlaw-2831	66	8	setup.‖	setup.‖	NOUN
taxlaw-2831	66	9	)	)	PUNCT
taxlaw-2831	66	10	;	;	PUNCT
taxlaw-2831	66	11	frequently	frequently	ADV
taxlaw-2831	66	12	asked	ask	VERB
taxlaw-2831	66	13	questions	question	NOUN
taxlaw-2831	66	14	about	about	ADP
taxlaw-2831	66	15	family	family	NOUN
taxlaw-2831	66	16	limited	limit	VERB
taxlaw-2831	66	17	partnerships	partnership	NOUN
taxlaw-2831	66	18	,	,	PUNCT
taxlaw-2831	66	19	the	the	DET
taxlaw-2831	66	20	texas	texas	PROPN
taxlaw-2831	66	21	probate	probate	NOUN
taxlaw-2831	66	22	website	website	NOUN
taxlaw-2831	66	23	,	,	PUNCT
taxlaw-2831	66	24	available	available	ADJ
taxlaw-2831	66	25	at	at	ADP
taxlaw-2831	66	26	http://www.texasprobate.net/faqs/flpfaq.htm	http://www.texasprobate.net/faqs/flpfaq.htm	PROPN
taxlaw-2831	66	27	(	(	PUNCT
taxlaw-2831	66	28	―because	―because	AUX
taxlaw-2831	66	29	the	the	DET
taxlaw-2831	66	30	organizational	organizational	ADJ
taxlaw-2831	66	31	costs	cost	NOUN
taxlaw-2831	66	32	can	can	AUX
taxlaw-2831	66	33	be	be	AUX
taxlaw-2831	66	34	substantial	substantial	ADJ
taxlaw-2831	66	35	,	,	PUNCT
taxlaw-2831	66	36	families	family	NOUN
taxlaw-2831	66	37	with	with	ADP
taxlaw-2831	66	38	business	business	NOUN
taxlaw-2831	66	39	assets	asset	NOUN
taxlaw-2831	66	40	of	of	ADP
taxlaw-2831	66	41	less	less	ADJ
taxlaw-2831	66	42	than	than	ADP
taxlaw-2831	66	43	$	$	SYM
taxlaw-2831	66	44	2	2	NUM
taxlaw-2831	66	45	million	million	NUM
taxlaw-2831	66	46	rarely	rarely	ADV
taxlaw-2831	66	47	find	find	VERB
taxlaw-2831	66	48	it	it	PRON
taxlaw-2831	66	49	advantageous	advantageous	ADJ
taxlaw-2831	66	50	to	to	PART
taxlaw-2831	66	51	establish	establish	VERB
taxlaw-2831	66	52	an	an	DET
taxlaw-2831	66	53	flp.‖	flp.‖	NOUN
taxlaw-2831	66	54	)	)	PUNCT
taxlaw-2831	66	55	.	.	PUNCT
taxlaw-2831	67	1	186	186	NUM
taxlaw-2831	67	2	columbia	columbia	PROPN
taxlaw-2831	67	3	journal	journal	PROPN
taxlaw-2831	67	4	of	of	ADP
taxlaw-2831	67	5	tax	tax	NOUN
taxlaw-2831	67	6	law	law	NOUN
taxlaw-2831	67	7	[	[	X
taxlaw-2831	67	8	vol	vol	NOUN
taxlaw-2831	67	9	.	.	PUNCT
taxlaw-2831	67	10	6:182	6:182	NOUN
taxlaw-2831	68	1	the	the	DET
taxlaw-2831	68	2	second	second	ADJ
taxlaw-2831	68	3	rule	rule	NOUN
taxlaw-2831	68	4	in	in	ADP
taxlaw-2831	68	5	a	a	DET
taxlaw-2831	68	6	simpler	simple	ADJ
taxlaw-2831	68	7	gift	gift	NOUN
taxlaw-2831	68	8	tax	tax	NOUN
taxlaw-2831	68	9	would	would	AUX
taxlaw-2831	68	10	be	be	AUX
taxlaw-2831	68	11	to	to	PART
taxlaw-2831	68	12	adopt	adopt	VERB
taxlaw-2831	68	13	a	a	DET
taxlaw-2831	68	14	hard	hard	ADJ
taxlaw-2831	68	15	-	-	PUNCT
taxlaw-2831	68	16	to	to	ADP
taxlaw-2831	68	17	-	-	PUNCT
taxlaw-2831	68	18	complete	complete	ADJ
taxlaw-2831	68	19	rule	rule	NOUN
taxlaw-2831	68	20	of	of	ADP
taxlaw-2831	68	21	transfer	transfer	NOUN
taxlaw-2831	68	22	taxation	taxation	NOUN
taxlaw-2831	68	23	.	.	PUNCT
taxlaw-2831	69	1	13	13	NUM
taxlaw-2831	69	2	that	that	PRON
taxlaw-2831	69	3	change	change	VERB
taxlaw-2831	69	4	from	from	ADP
taxlaw-2831	69	5	the	the	DET
taxlaw-2831	69	6	current	current	ADJ
taxlaw-2831	69	7	system	system	NOUN
taxlaw-2831	69	8	would	would	AUX
taxlaw-2831	69	9	eliminate	eliminate	VERB
taxlaw-2831	69	10	much	much	ADJ
taxlaw-2831	69	11	of	of	ADP
taxlaw-2831	69	12	the	the	DET
taxlaw-2831	69	13	confusion	confusion	NOUN
taxlaw-2831	69	14	generated	generate	VERB
taxlaw-2831	69	15	by	by	ADP
taxlaw-2831	69	16	the	the	DET
taxlaw-2831	69	17	gift	gift	NOUN
taxlaw-2831	69	18	completion	completion	NOUN
taxlaw-2831	69	19	regulations	regulation	NOUN
taxlaw-2831	69	20	14	14	NUM
taxlaw-2831	69	21	and	and	CCONJ
taxlaw-2831	69	22	would	would	AUX
taxlaw-2831	69	23	eliminate	eliminate	VERB
taxlaw-2831	69	24	the	the	DET
taxlaw-2831	69	25	tax	tax	NOUN
taxlaw-2831	69	26	abuses	abuse	NOUN
taxlaw-2831	69	27	that	that	PRON
taxlaw-2831	69	28	have	have	AUX
taxlaw-2831	69	29	sprung	spring	VERB
taxlaw-2831	69	30	from	from	ADP
taxlaw-2831	69	31	section	section	NOUN
taxlaw-2831	69	32	2702	2702	NUM
taxlaw-2831	69	33	,	,	PUNCT
taxlaw-2831	69	34	including	include	VERB
taxlaw-2831	69	35	the	the	DET
taxlaw-2831	69	36	ability	ability	NOUN
taxlaw-2831	69	37	to	to	PART
taxlaw-2831	69	38	create	create	VERB
taxlaw-2831	69	39	ladders	ladder	NOUN
taxlaw-2831	69	40	of	of	ADP
taxlaw-2831	69	41	short	short	ADJ
taxlaw-2831	69	42	-	-	PUNCT
taxlaw-2831	69	43	term	term	NOUN
taxlaw-2831	69	44	grats	grat	NOUN
taxlaw-2831	69	45	.	.	PUNCT
taxlaw-2831	69	46	15	15	NUM
taxlaw-2831	69	47	under	under	ADP
taxlaw-2831	69	48	the	the	DET
taxlaw-2831	69	49	simpler	simple	ADJ
taxlaw-2831	69	50	gift	gift	NOUN
taxlaw-2831	69	51	tax	tax	NOUN
taxlaw-2831	69	52	proposal	proposal	NOUN
taxlaw-2831	69	53	,	,	PUNCT
taxlaw-2831	69	54	for	for	SCONJ
taxlaw-2831	69	55	a	a	DET
taxlaw-2831	69	56	gift	gift	NOUN
taxlaw-2831	69	57	to	to	PART
taxlaw-2831	69	58	be	be	AUX
taxlaw-2831	69	59	complete	complete	ADJ
taxlaw-2831	69	60	,	,	PUNCT
taxlaw-2831	69	61	the	the	DET
taxlaw-2831	69	62	donor	donor	NOUN
taxlaw-2831	69	63	must	must	AUX
taxlaw-2831	69	64	relinquish	relinquish	VERB
taxlaw-2831	69	65	all	all	DET
taxlaw-2831	69	66	interests	interest	NOUN
taxlaw-2831	69	67	in	in	ADP
taxlaw-2831	69	68	,	,	PUNCT
taxlaw-2831	69	69	and	and	CCONJ
taxlaw-2831	69	70	control	control	NOUN
taxlaw-2831	69	71	over	over	ADP
taxlaw-2831	69	72	,	,	PUNCT
taxlaw-2831	69	73	the	the	DET
taxlaw-2831	69	74	transferred	transfer	VERB
taxlaw-2831	69	75	property	property	NOUN
taxlaw-2831	69	76	.	.	PUNCT
taxlaw-2831	70	1	instead	instead	ADV
taxlaw-2831	70	2	of	of	ADP
taxlaw-2831	70	3	drawing	draw	VERB
taxlaw-2831	70	4	unsatisfying	unsatisfying	ADJ
taxlaw-2831	70	5	lines	line	NOUN
taxlaw-2831	70	6	among	among	ADP
taxlaw-2831	70	7	different	different	ADJ
taxlaw-2831	70	8	divestments	divestment	NOUN
taxlaw-2831	70	9	of	of	ADP
taxlaw-2831	70	10	control	control	NOUN
taxlaw-2831	70	11	and	and	CCONJ
taxlaw-2831	70	12	of	of	ADP
taxlaw-2831	70	13	relying	rely	VERB
taxlaw-2831	70	14	on	on	ADP
taxlaw-2831	70	15	actuarial	actuarial	ADJ
taxlaw-2831	70	16	techniques	technique	NOUN
taxlaw-2831	70	17	that	that	PRON
taxlaw-2831	70	18	may	may	AUX
taxlaw-2831	70	19	be	be	AUX
taxlaw-2831	70	20	manipulated	manipulate	VERB
taxlaw-2831	70	21	to	to	PART
taxlaw-2831	70	22	avoid	avoid	VERB
taxlaw-2831	70	23	transfer	transfer	NOUN
taxlaw-2831	70	24	tax	tax	NOUN
taxlaw-2831	70	25	,	,	PUNCT
taxlaw-2831	70	26	a	a	DET
taxlaw-2831	70	27	simple	simple	ADJ
taxlaw-2831	70	28	gift	gift	NOUN
taxlaw-2831	70	29	tax	tax	NOUN
taxlaw-2831	70	30	would	would	AUX
taxlaw-2831	70	31	apply	apply	VERB
taxlaw-2831	70	32	only	only	ADV
taxlaw-2831	70	33	to	to	ADP
taxlaw-2831	70	34	transfers	transfer	NOUN
taxlaw-2831	70	35	with	with	ADP
taxlaw-2831	70	36	the	the	DET
taxlaw-2831	70	37	donor‘s	donor‘	VERB
taxlaw-2831	70	38	complete	complete	ADJ
taxlaw-2831	70	39	renunciation	renunciation	NOUN
taxlaw-2831	70	40	of	of	ADP
taxlaw-2831	70	41	all	all	DET
taxlaw-2831	70	42	interests	interest	NOUN
taxlaw-2831	70	43	and	and	CCONJ
taxlaw-2831	70	44	control	control	NOUN
taxlaw-2831	70	45	in	in	ADP
taxlaw-2831	70	46	the	the	DET
taxlaw-2831	70	47	property	property	NOUN
taxlaw-2831	70	48	.	.	PUNCT
taxlaw-2831	71	1	retained	retain	VERB
taxlaw-2831	71	2	interests	interest	NOUN
taxlaw-2831	71	3	or	or	CCONJ
taxlaw-2831	71	4	powers	power	NOUN
taxlaw-2831	71	5	would	would	AUX
taxlaw-2831	71	6	constitute	constitute	VERB
taxlaw-2831	71	7	incomplete	incomplete	ADJ
taxlaw-2831	71	8	gratuitous	gratuitous	ADJ
taxlaw-2831	71	9	transfers	transfer	NOUN
taxlaw-2831	71	10	that	that	PRON
taxlaw-2831	71	11	would	would	AUX
taxlaw-2831	71	12	be	be	AUX
taxlaw-2831	71	13	taxed	tax	VERB
taxlaw-2831	71	14	in	in	ADP
taxlaw-2831	71	15	the	the	DET
taxlaw-2831	71	16	donor‘s	donor‘s	ADJ
taxlaw-2831	71	17	estate	estate	NOUN
taxlaw-2831	71	18	.	.	PUNCT
taxlaw-2831	72	1	16	16	NUM
taxlaw-2831	72	2	that	that	PRON
taxlaw-2831	72	3	simple	simple	ADJ
taxlaw-2831	72	4	rule	rule	NOUN
taxlaw-2831	72	5	would	would	AUX
taxlaw-2831	72	6	coordinate	coordinate	VERB
taxlaw-2831	72	7	well	well	ADV
taxlaw-2831	72	8	with	with	ADP
taxlaw-2831	72	9	the	the	DET
taxlaw-2831	72	10	estate	estate	NOUN
taxlaw-2831	72	11	tax	tax	NOUN
taxlaw-2831	72	12	provisions	provision	NOUN
taxlaw-2831	72	13	and	and	CCONJ
taxlaw-2831	72	14	would	would	AUX
taxlaw-2831	72	15	eliminate	eliminate	VERB
taxlaw-2831	72	16	instances	instance	NOUN
taxlaw-2831	72	17	where	where	SCONJ
taxlaw-2831	72	18	a	a	DET
taxlaw-2831	72	19	transfer	transfer	NOUN
taxlaw-2831	72	20	could	could	AUX
taxlaw-2831	72	21	under	under	ADP
taxlaw-2831	72	22	current	current	ADJ
taxlaw-2831	72	23	law	law	NOUN
taxlaw-2831	72	24	be	be	AUX
taxlaw-2831	72	25	subject	subject	ADJ
taxlaw-2831	72	26	to	to	ADP
taxlaw-2831	72	27	both	both	DET
taxlaw-2831	72	28	transfer	transfer	NOUN
taxlaw-2831	72	29	taxes	taxis	NOUN
taxlaw-2831	72	30	,	,	PUNCT
taxlaw-2831	72	31	17	17	NUM
taxlaw-2831	72	32	albeit	albeit	SCONJ
taxlaw-2831	72	33	with	with	ADP
taxlaw-2831	72	34	present	present	ADJ
taxlaw-2831	72	35	law	law	NOUN
taxlaw-2831	72	36	offsets	offset	NOUN
taxlaw-2831	72	37	in	in	ADP
taxlaw-2831	72	38	the	the	DET
taxlaw-2831	72	39	calculations	calculation	NOUN
taxlaw-2831	72	40	of	of	ADP
taxlaw-2831	72	41	the	the	DET
taxlaw-2831	72	42	estate	estate	NOUN
taxlaw-2831	72	43	tax	tax	NOUN
taxlaw-2831	72	44	to	to	PART
taxlaw-2831	72	45	prevent	prevent	VERB
taxlaw-2831	72	46	double	double	ADJ
taxlaw-2831	72	47	taxation	taxation	NOUN
taxlaw-2831	72	48	.	.	PUNCT
taxlaw-2831	73	1	18	18	NUM
taxlaw-2831	73	2	that	that	DET
taxlaw-2831	73	3	rule	rule	NOUN
taxlaw-2831	73	4	would	would	AUX
taxlaw-2831	73	5	deny	deny	VERB
taxlaw-2831	73	6	the	the	DET
taxlaw-2831	73	7	donor	donor	NOUN
taxlaw-2831	73	8	of	of	ADP
taxlaw-2831	73	9	complex	complex	ADJ
taxlaw-2831	73	10	transfers	transfer	NOUN
taxlaw-2831	73	11	the	the	DET
taxlaw-2831	73	12	benefit	benefit	NOUN
taxlaw-2831	73	13	of	of	ADP
taxlaw-2831	73	14	value	value	NOUN
taxlaw-2831	73	15	freezing	freezing	NOUN
taxlaw-2831	73	16	and	and	CCONJ
taxlaw-2831	73	17	any	any	DET
taxlaw-2831	73	18	additional	additional	ADJ
taxlaw-2831	73	19	benefits	benefit	NOUN
taxlaw-2831	73	20	available	available	ADJ
taxlaw-2831	73	21	for	for	ADP
taxlaw-2831	73	22	lifetime	lifetime	NOUN
taxlaw-2831	73	23	transfers	transfer	NOUN
taxlaw-2831	73	24	.	.	PUNCT
taxlaw-2831	74	1	19	19	NUM
taxlaw-2831	74	2	that	that	DET
taxlaw-2831	74	3	rule	rule	NOUN
taxlaw-2831	74	4	would	would	AUX
taxlaw-2831	74	5	also	also	ADV
taxlaw-2831	74	6	encourage	encourage	VERB
taxlaw-2831	74	7	outright	outright	ADJ
taxlaw-2831	74	8	transfers	transfer	NOUN
taxlaw-2831	74	9	of	of	ADP
taxlaw-2831	74	10	property	property	NOUN
taxlaw-2831	74	11	.	.	PUNCT
taxlaw-2831	75	1	12	12	NUM
taxlaw-2831	75	2	see	see	NOUN
taxlaw-2831	75	3	,	,	PUNCT
taxlaw-2831	75	4	e.g.	e.g.	ADV
taxlaw-2831	75	5	,	,	PUNCT
taxlaw-2831	75	6	owen	owen	PROPN
taxlaw-2831	75	7	g.	g.	PROPN
taxlaw-2831	75	8	fiore	fiore	PROPN
taxlaw-2831	75	9	,	,	PUNCT
taxlaw-2831	75	10	flps	flp	NOUN
taxlaw-2831	75	11	are	be	AUX
taxlaw-2831	75	12	good	good	ADJ
taxlaw-2831	75	13	business	business	NOUN
taxlaw-2831	75	14	,	,	PUNCT
taxlaw-2831	75	15	not	not	PART
taxlaw-2831	75	16	a	a	DET
taxlaw-2831	75	17	party	party	NOUN
taxlaw-2831	75	18	or	or	CCONJ
taxlaw-2831	75	19	game	game	NOUN
taxlaw-2831	75	20	,	,	PUNCT
taxlaw-2831	75	21	99	99	NUM
taxlaw-2831	75	22	tax	tax	NOUN
taxlaw-2831	75	23	notes	note	NOUN
taxlaw-2831	75	24	289	289	NUM
taxlaw-2831	75	25	(	(	PUNCT
taxlaw-2831	75	26	2003	2003	NUM
taxlaw-2831	75	27	)	)	PUNCT
taxlaw-2831	75	28	.	.	PUNCT
taxlaw-2831	76	1	13	13	NUM
taxlaw-2831	76	2	this	this	DET
taxlaw-2831	76	3	article	article	NOUN
taxlaw-2831	76	4	does	do	AUX
taxlaw-2831	76	5	not	not	PART
taxlaw-2831	76	6	analyze	analyze	VERB
taxlaw-2831	76	7	the	the	DET
taxlaw-2831	76	8	effects	effect	NOUN
taxlaw-2831	76	9	of	of	ADP
taxlaw-2831	76	10	carryover	carryover	NOUN
taxlaw-2831	76	11	gift	gift	NOUN
taxlaw-2831	76	12	tax	tax	NOUN
taxlaw-2831	76	13	basis	basis	NOUN
taxlaw-2831	76	14	rules	rule	NOUN
taxlaw-2831	76	15	.	.	PUNCT
taxlaw-2831	77	1	14	14	NUM
taxlaw-2831	77	2	see	see	VERB
taxlaw-2831	77	3	treas	treas	PROPN
taxlaw-2831	77	4	.	.	PUNCT
taxlaw-2831	78	1	reg	reg	PROPN
taxlaw-2831	78	2	.	.	PUNCT
taxlaw-2831	79	1	§	§	PROPN
taxlaw-2831	79	2	25.2511	25.2511	NUM
taxlaw-2831	79	3	-	-	SYM
taxlaw-2831	79	4	2	2	NUM
taxlaw-2831	79	5	.	.	PUNCT
taxlaw-2831	79	6	15grat	15grat	X
taxlaw-2831	79	7	is	be	AUX
taxlaw-2831	79	8	an	an	DET
taxlaw-2831	79	9	acronym	acronym	NOUN
taxlaw-2831	79	10	for	for	ADP
taxlaw-2831	79	11	a	a	DET
taxlaw-2831	79	12	grantor	grantor	NOUN
taxlaw-2831	79	13	retained	retain	VERB
taxlaw-2831	79	14	annuity	annuity	NOUN
taxlaw-2831	79	15	trust	trust	NOUN
taxlaw-2831	79	16	.	.	PUNCT
taxlaw-2831	80	1	because	because	SCONJ
taxlaw-2831	80	2	of	of	ADP
taxlaw-2831	80	3	valuation	valuation	NOUN
taxlaw-2831	80	4	abuses	abuse	NOUN
taxlaw-2831	80	5	in	in	ADP
taxlaw-2831	80	6	the	the	DET
taxlaw-2831	80	7	area	area	NOUN
taxlaw-2831	80	8	of	of	ADP
taxlaw-2831	80	9	grantor	grantor	NOUN
taxlaw-2831	80	10	retained	retain	VERB
taxlaw-2831	80	11	interest	interest	NOUN
taxlaw-2831	80	12	gifts	gift	NOUN
taxlaw-2831	80	13	,	,	PUNCT
taxlaw-2831	80	14	wherein	wherein	SCONJ
taxlaw-2831	80	15	the	the	DET
taxlaw-2831	80	16	retained	retain	VERB
taxlaw-2831	80	17	interest	interest	NOUN
taxlaw-2831	80	18	was	be	AUX
taxlaw-2831	80	19	overvalued	overvalue	VERB
taxlaw-2831	80	20	in	in	ADP
taxlaw-2831	80	21	order	order	NOUN
taxlaw-2831	80	22	to	to	PART
taxlaw-2831	80	23	undervalue	undervalue	VERB
taxlaw-2831	80	24	the	the	DET
taxlaw-2831	80	25	grantor‘s	grantor‘s	ADJ
taxlaw-2831	80	26	gift	gift	NOUN
taxlaw-2831	80	27	,	,	PUNCT
taxlaw-2831	80	28	most	most	ADJ
taxlaw-2831	80	29	grantor	grantor	NOUN
taxlaw-2831	80	30	retained	retain	VERB
taxlaw-2831	80	31	interests	interest	NOUN
taxlaw-2831	80	32	are	be	AUX
taxlaw-2831	80	33	given	give	VERB
taxlaw-2831	80	34	a	a	DET
taxlaw-2831	80	35	zero	zero	NUM
taxlaw-2831	80	36	value	value	NOUN
taxlaw-2831	80	37	under	under	ADP
taxlaw-2831	80	38	the	the	DET
taxlaw-2831	80	39	provisions	provision	NOUN
taxlaw-2831	80	40	of	of	ADP
taxlaw-2831	80	41	i.r.c	i.r.c	NOUN
taxlaw-2831	80	42	.	.	PUNCT
taxlaw-2831	81	1	§	§	PROPN
taxlaw-2831	81	2	2702	2702	NUM
taxlaw-2831	81	3	.	.	PUNCT
taxlaw-2831	82	1	see	see	VERB
taxlaw-2831	82	2	i.r.c	i.r.c	NOUN
taxlaw-2831	82	3	.	.	PUNCT
taxlaw-2831	83	1	§	§	PROPN
taxlaw-2831	83	2	2702	2702	NUM
taxlaw-2831	83	3	(	(	PUNCT
taxlaw-2831	83	4	2012	2012	NUM
taxlaw-2831	83	5	)	)	PUNCT
taxlaw-2831	83	6	.	.	PUNCT
taxlaw-2831	83	7	grats	grat	NOUN
taxlaw-2831	83	8	,	,	PUNCT
taxlaw-2831	83	9	wherein	wherein	SCONJ
taxlaw-2831	83	10	the	the	DET
taxlaw-2831	83	11	transferor	transferor	NOUN
taxlaw-2831	83	12	retains	retain	VERB
taxlaw-2831	83	13	an	an	DET
taxlaw-2831	83	14	annuity	annuity	NOUN
taxlaw-2831	83	15	interest	interest	NOUN
taxlaw-2831	83	16	in	in	ADP
taxlaw-2831	83	17	a	a	DET
taxlaw-2831	83	18	trust	trust	NOUN
taxlaw-2831	83	19	,	,	PUNCT
taxlaw-2831	83	20	are	be	AUX
taxlaw-2831	83	21	specifically	specifically	ADV
taxlaw-2831	83	22	allowed	allow	VERB
taxlaw-2831	83	23	under	under	ADP
taxlaw-2831	83	24	that	that	DET
taxlaw-2831	83	25	code	code	NOUN
taxlaw-2831	83	26	section	section	NOUN
taxlaw-2831	83	27	to	to	PART
taxlaw-2831	83	28	permit	permit	VERB
taxlaw-2831	83	29	the	the	DET
taxlaw-2831	83	30	value	value	NOUN
taxlaw-2831	83	31	of	of	ADP
taxlaw-2831	83	32	the	the	DET
taxlaw-2831	83	33	transferred	transfer	VERB
taxlaw-2831	83	34	property	property	NOUN
taxlaw-2831	83	35	to	to	PART
taxlaw-2831	83	36	be	be	AUX
taxlaw-2831	83	37	reduced	reduce	VERB
taxlaw-2831	83	38	by	by	ADP
taxlaw-2831	83	39	the	the	DET
taxlaw-2831	83	40	actuarially	actuarially	ADV
taxlaw-2831	83	41	determined	determine	VERB
taxlaw-2831	83	42	value	value	NOUN
taxlaw-2831	83	43	of	of	ADP
taxlaw-2831	83	44	the	the	DET
taxlaw-2831	83	45	annuity	annuity	NOUN
taxlaw-2831	83	46	interest	interest	NOUN
taxlaw-2831	83	47	because	because	SCONJ
taxlaw-2831	83	48	that	that	DET
taxlaw-2831	83	49	type	type	NOUN
taxlaw-2831	83	50	of	of	ADP
taxlaw-2831	83	51	fixed	fix	VERB
taxlaw-2831	83	52	retained	retain	VERB
taxlaw-2831	83	53	interest	interest	NOUN
taxlaw-2831	83	54	was	be	AUX
taxlaw-2831	83	55	deemed	deem	VERB
taxlaw-2831	83	56	to	to	PART
taxlaw-2831	83	57	be	be	AUX
taxlaw-2831	83	58	a	a	DET
taxlaw-2831	83	59	more	more	ADV
taxlaw-2831	83	60	reliable	reliable	ADJ
taxlaw-2831	83	61	measure	measure	NOUN
taxlaw-2831	83	62	of	of	ADP
taxlaw-2831	83	63	the	the	DET
taxlaw-2831	83	64	grantor‘s	grantor‘s	PROPN
taxlaw-2831	83	65	retained	retain	VERB
taxlaw-2831	83	66	interest	interest	NOUN
taxlaw-2831	83	67	than	than	ADP
taxlaw-2831	83	68	the	the	PRON
taxlaw-2831	83	69	more	more	ADV
taxlaw-2831	83	70	easily	easily	ADV
taxlaw-2831	83	71	manipulated	manipulate	VERB
taxlaw-2831	83	72	retained	retain	VERB
taxlaw-2831	83	73	variable	variable	ADJ
taxlaw-2831	83	74	income	income	NOUN
taxlaw-2831	83	75	interest	interest	NOUN
taxlaw-2831	83	76	.	.	PUNCT
taxlaw-2831	84	1	however	however	ADV
taxlaw-2831	84	2	,	,	PUNCT
taxlaw-2831	84	3	if	if	SCONJ
taxlaw-2831	84	4	the	the	DET
taxlaw-2831	84	5	value	value	NOUN
taxlaw-2831	84	6	of	of	ADP
taxlaw-2831	84	7	the	the	DET
taxlaw-2831	84	8	annuity	annuity	NOUN
taxlaw-2831	84	9	is	be	AUX
taxlaw-2831	84	10	fixed	fix	VERB
taxlaw-2831	84	11	at	at	ADP
taxlaw-2831	84	12	a	a	DET
taxlaw-2831	84	13	very	very	ADV
taxlaw-2831	84	14	high	high	ADJ
taxlaw-2831	84	15	amount	amount	NOUN
taxlaw-2831	84	16	,	,	PUNCT
taxlaw-2831	84	17	the	the	DET
taxlaw-2831	84	18	transferred	transfer	VERB
taxlaw-2831	84	19	interest	interest	NOUN
taxlaw-2831	84	20	may	may	AUX
taxlaw-2831	84	21	be	be	AUX
taxlaw-2831	84	22	valued	value	VERB
taxlaw-2831	84	23	at	at	ADP
taxlaw-2831	84	24	or	or	CCONJ
taxlaw-2831	84	25	near	near	ADP
taxlaw-2831	84	26	zero	zero	NUM
taxlaw-2831	84	27	.	.	PUNCT
taxlaw-2831	85	1	in	in	ADP
taxlaw-2831	85	2	walton	walton	PROPN
taxlaw-2831	85	3	v.	v.	PROPN
taxlaw-2831	85	4	commissioner	commissioner	PROPN
taxlaw-2831	85	5	,	,	PUNCT
taxlaw-2831	85	6	115	115	NUM
taxlaw-2831	85	7	t.c	t.c	PROPN
taxlaw-2831	85	8	.	.	PROPN
taxlaw-2831	85	9	589	589	NUM
taxlaw-2831	85	10	(	(	PUNCT
taxlaw-2831	85	11	2000	2000	NUM
taxlaw-2831	85	12	)	)	PUNCT
taxlaw-2831	85	13	,	,	PUNCT
taxlaw-2831	85	14	acq	acq	PROPN
taxlaw-2831	85	15	.	.	PROPN
taxlaw-2831	85	16	,	,	PUNCT
taxlaw-2831	85	17	2003	2003	NUM
taxlaw-2831	85	18	-	-	SYM
taxlaw-2831	85	19	2	2	NUM
taxlaw-2831	85	20	c.b	c.b	PROPN
taxlaw-2831	85	21	.	.	PROPN
taxlaw-2831	85	22	964	964	NUM
taxlaw-2831	85	23	,	,	PUNCT
taxlaw-2831	85	24	the	the	DET
taxlaw-2831	85	25	tax	tax	NOUN
taxlaw-2831	85	26	court	court	NOUN
taxlaw-2831	85	27	invalidated	invalidate	VERB
taxlaw-2831	85	28	then	then	ADV
taxlaw-2831	85	29	example	example	NOUN
taxlaw-2831	85	30	5	5	NUM
taxlaw-2831	85	31	of	of	ADP
taxlaw-2831	85	32	treas	treas	PROPN
taxlaw-2831	85	33	.	.	PUNCT
taxlaw-2831	86	1	reg	reg	PROPN
taxlaw-2831	86	2	.	.	PUNCT
taxlaw-2831	87	1	§	§	PROPN
taxlaw-2831	87	2	25.2702	25.2702	NUM
taxlaw-2831	87	3	-	-	SYM
taxlaw-2831	87	4	3(e	3(e	NUM
taxlaw-2831	87	5	)	)	PUNCT
taxlaw-2831	87	6	,	,	PUNCT
taxlaw-2831	87	7	but	but	CCONJ
taxlaw-2831	87	8	also	also	ADV
taxlaw-2831	87	9	implicitly	implicitly	ADV
taxlaw-2831	87	10	validated	validate	VERB
taxlaw-2831	87	11	the	the	DET
taxlaw-2831	87	12	donor‘s	donor‘s	ADJ
taxlaw-2831	87	13	use	use	NOUN
taxlaw-2831	87	14	of	of	ADP
taxlaw-2831	87	15	short	short	ADJ
taxlaw-2831	87	16	-	-	PUNCT
taxlaw-2831	87	17	term	term	NOUN
taxlaw-2831	87	18	two	two	NUM
taxlaw-2831	87	19	-	-	PUNCT
taxlaw-2831	87	20	year	year	NOUN
taxlaw-2831	87	21	zeroed	zero	VERB
taxlaw-2831	87	22	-	-	PUNCT
taxlaw-2831	87	23	out	out	ADP
taxlaw-2831	87	24	grats	grat	NOUN
taxlaw-2831	87	25	that	that	PRON
taxlaw-2831	87	26	can	can	AUX
taxlaw-2831	87	27	effectuate	effectuate	VERB
taxlaw-2831	87	28	tax	tax	NOUN
taxlaw-2831	87	29	-	-	PUNCT
taxlaw-2831	87	30	free	free	ADJ
taxlaw-2831	87	31	transfers	transfer	NOUN
taxlaw-2831	87	32	.	.	PUNCT
taxlaw-2831	88	1	see	see	VERB
taxlaw-2831	88	2	joseph	joseph	PROPN
taxlaw-2831	88	3	m.	m.	PROPN
taxlaw-2831	88	4	dodge	dodge	PROPN
taxlaw-2831	88	5	,	,	PUNCT
taxlaw-2831	88	6	wendy	wendy	PROPN
taxlaw-2831	88	7	c.	c.	PROPN
taxlaw-2831	88	8	gerzog	gerzog	PROPN
taxlaw-2831	88	9	&	&	CCONJ
taxlaw-2831	88	10	bridget	bridget	PROPN
taxlaw-2831	88	11	j.	j.	PROPN
taxlaw-2831	88	12	crawford	crawford	PROPN
taxlaw-2831	88	13	,	,	PUNCT
taxlaw-2831	88	14	federal	federal	ADJ
taxlaw-2831	88	15	taxes	taxis	NOUN
taxlaw-2831	88	16	on	on	ADP
taxlaw-2831	88	17	gratuitous	gratuitous	ADJ
taxlaw-2831	88	18	transfers	transfer	NOUN
taxlaw-2831	88	19	:	:	PUNCT
taxlaw-2831	88	20	law	law	NOUN
taxlaw-2831	88	21	and	and	CCONJ
taxlaw-2831	88	22	planning	plan	VERB
taxlaw-2831	88	23	451	451	NUM
taxlaw-2831	88	24	-	-	SYM
taxlaw-2831	88	25	53	53	NUM
taxlaw-2831	88	26	(	(	PUNCT
taxlaw-2831	88	27	2011	2011	NUM
taxlaw-2831	88	28	)	)	PUNCT
taxlaw-2831	89	1	[	[	X
taxlaw-2831	89	2	hereinafter	hereinafter	NOUN
taxlaw-2831	89	3	dodge	dodge	VERB
taxlaw-2831	89	4	,	,	PUNCT
taxlaw-2831	89	5	gerzog	gerzog	PROPN
taxlaw-2831	89	6	,	,	PUNCT
taxlaw-2831	89	7	&	&	CCONJ
taxlaw-2831	89	8	crawford	crawford	PROPN
taxlaw-2831	89	9	]	]	X
taxlaw-2831	89	10	.	.	PUNCT
taxlaw-2831	90	1	16	16	NUM
taxlaw-2831	90	2	other	other	ADJ
taxlaw-2831	90	3	scholars	scholar	NOUN
taxlaw-2831	90	4	have	have	AUX
taxlaw-2831	90	5	proposed	propose	VERB
taxlaw-2831	90	6	rules	rule	NOUN
taxlaw-2831	90	7	to	to	PART
taxlaw-2831	90	8	deal	deal	VERB
taxlaw-2831	90	9	with	with	ADP
taxlaw-2831	90	10	valuation	valuation	NOUN
taxlaw-2831	90	11	problems	problem	NOUN
taxlaw-2831	90	12	and	and	CCONJ
taxlaw-2831	90	13	gift	gift	NOUN
taxlaw-2831	90	14	completion	completion	NOUN
taxlaw-2831	90	15	.	.	PUNCT
taxlaw-2831	91	1	see	see	VERB
taxlaw-2831	91	2	,	,	PUNCT
taxlaw-2831	91	3	e.g.	e.g.	ADV
taxlaw-2831	91	4	,	,	PUNCT
taxlaw-2831	91	5	mitchell	mitchell	PROPN
taxlaw-2831	91	6	m.	m.	PROPN
taxlaw-2831	91	7	gans	gans	PROPN
taxlaw-2831	91	8	,	,	PUNCT
taxlaw-2831	91	9	gift	gift	NOUN
taxlaw-2831	91	10	tax	tax	NOUN
taxlaw-2831	91	11	:	:	PUNCT
taxlaw-2831	91	12	valuation	valuation	NOUN
taxlaw-2831	91	13	difficulties	difficulty	NOUN
taxlaw-2831	91	14	and	and	CCONJ
taxlaw-2831	91	15	gift	gift	NOUN
taxlaw-2831	91	16	completion	completion	NOUN
taxlaw-2831	91	17	,	,	PUNCT
taxlaw-2831	91	18	58	58	NUM
taxlaw-2831	91	19	notre	notre	PROPN
taxlaw-2831	91	20	dame	dame	PROPN
taxlaw-2831	91	21	l.	l.	PROPN
taxlaw-2831	91	22	rev	rev	PROPN
taxlaw-2831	91	23	.	.	PROPN
taxlaw-2831	91	24	493	493	NUM
taxlaw-2831	91	25	,	,	PUNCT
taxlaw-2831	91	26	536	536	NUM
taxlaw-2831	91	27	(	(	PUNCT
taxlaw-2831	91	28	1983	1983	NUM
taxlaw-2831	91	29	)	)	PUNCT
taxlaw-2831	91	30	(	(	PUNCT
taxlaw-2831	91	31	―thus	―thus	NOUN
taxlaw-2831	91	32	,	,	PUNCT
taxlaw-2831	91	33	the	the	DET
taxlaw-2831	91	34	valuation	valuation	NOUN
taxlaw-2831	91	35	-	-	PUNCT
taxlaw-2831	91	36	difficulty	difficulty	NOUN
taxlaw-2831	91	37	rule	rule	NOUN
taxlaw-2831	91	38	should	should	AUX
taxlaw-2831	91	39	be	be	AUX
taxlaw-2831	91	40	applied	apply	VERB
taxlaw-2831	91	41	to	to	ADP
taxlaw-2831	91	42	all	all	DET
taxlaw-2831	91	43	gifts	gift	NOUN
taxlaw-2831	91	44	not	not	PART
taxlaw-2831	91	45	immediately	immediately	ADV
taxlaw-2831	91	46	capable	capable	ADJ
taxlaw-2831	91	47	of	of	ADP
taxlaw-2831	91	48	valuation	valuation	NOUN
taxlaw-2831	91	49	if	if	SCONJ
taxlaw-2831	91	50	:	:	PUNCT
taxlaw-2831	91	51	(	(	PUNCT
taxlaw-2831	91	52	1	1	X
taxlaw-2831	91	53	)	)	PUNCT
taxlaw-2831	91	54	an	an	DET
taxlaw-2831	91	55	interest	interest	NOUN
taxlaw-2831	91	56	charge	charge	NOUN
taxlaw-2831	91	57	is	be	AUX
taxlaw-2831	91	58	imposed	impose	VERB
taxlaw-2831	91	59	to	to	PART
taxlaw-2831	91	60	neutralize	neutralize	VERB
taxlaw-2831	91	61	the	the	DET
taxlaw-2831	91	62	deferral	deferral	NOUN
taxlaw-2831	91	63	;	;	PUNCT
taxlaw-2831	91	64	(	(	PUNCT
taxlaw-2831	91	65	2	2	X
taxlaw-2831	91	66	)	)	PUNCT
taxlaw-2831	91	67	only	only	ADV
taxlaw-2831	91	68	those	those	DET
taxlaw-2831	91	69	post	post	NOUN
taxlaw-2831	91	70	-severance	-severance	NOUN
taxlaw-2831	91	71	events	event	NOUN
taxlaw-2831	91	72	of	of	ADP
taxlaw-2831	91	73	a	a	DET
taxlaw-2831	91	74	revelation	revelation	NOUN
taxlaw-2831	91	75	character	character	NOUN
taxlaw-2831	91	76	are	be	AUX
taxlaw-2831	91	77	permitted	permit	VERB
taxlaw-2831	91	78	to	to	PART
taxlaw-2831	91	79	enter	enter	VERB
taxlaw-2831	91	80	the	the	DET
taxlaw-2831	91	81	tax	tax	NOUN
taxlaw-2831	91	82	base	base	NOUN
taxlaw-2831	91	83	;	;	PUNCT
taxlaw-2831	91	84	and	and	CCONJ
taxlaw-2831	91	85	(	(	PUNCT
taxlaw-2831	91	86	3	3	X
taxlaw-2831	91	87	)	)	PUNCT
taxlaw-2831	91	88	the	the	DET
taxlaw-2831	91	89	death	death	NOUN
taxlaw-2831	91	90	-	-	PUNCT
taxlaw-2831	91	91	completion	completion	NOUN
taxlaw-2831	91	92	rule	rule	NOUN
taxlaw-2831	91	93	is	be	AUX
taxlaw-2831	91	94	adopted	adopt	VERB
taxlaw-2831	91	95	to	to	PART
taxlaw-2831	91	96	prevent	prevent	VERB
taxlaw-2831	91	97	tax	tax	NOUN
taxlaw-2831	91	98	avoidance.‖	avoidance.‖	NOUN
taxlaw-2831	91	99	)	)	PUNCT
taxlaw-2831	91	100	.	.	PUNCT
taxlaw-2831	92	1	17	17	NUM
taxlaw-2831	92	2	for	for	ADP
taxlaw-2831	92	3	example	example	NOUN
taxlaw-2831	92	4	,	,	PUNCT
taxlaw-2831	92	5	under	under	ADP
taxlaw-2831	92	6	treas	treas	PROPN
taxlaw-2831	92	7	.	.	PUNCT
taxlaw-2831	93	1	reg	reg	PROPN
taxlaw-2831	93	2	.	.	PUNCT
taxlaw-2831	94	1	§	§	PROPN
taxlaw-2831	94	2	25.2511	25.2511	NUM
taxlaw-2831	94	3	-	-	SYM
taxlaw-2831	94	4	2(d	2(d	NUM
taxlaw-2831	94	5	)	)	PUNCT
taxlaw-2831	94	6	and	and	CCONJ
taxlaw-2831	94	7	25.2511	25.2511	NUM
taxlaw-2831	94	8	-	-	SYM
taxlaw-2831	94	9	2(e	2(e	NUM
taxlaw-2831	94	10	)	)	PUNCT
taxlaw-2831	94	11	,	,	PUNCT
taxlaw-2831	94	12	respectively	respectively	ADV
taxlaw-2831	94	13	,	,	PUNCT
taxlaw-2831	94	14	gifts	gift	NOUN
taxlaw-2831	94	15	with	with	ADP
taxlaw-2831	94	16	donor	donor	NOUN
taxlaw-2831	94	17	retained	retain	VERB
taxlaw-2831	94	18	control	control	NOUN
taxlaw-2831	94	19	over	over	ADP
taxlaw-2831	94	20	the	the	DET
taxlaw-2831	94	21	timing	timing	NOUN
taxlaw-2831	94	22	or	or	CCONJ
taxlaw-2831	94	23	manner	manner	NOUN
taxlaw-2831	94	24	of	of	ADP
taxlaw-2831	94	25	the	the	DET
taxlaw-2831	94	26	gift	gift	NOUN
taxlaw-2831	94	27	and	and	CCONJ
taxlaw-2831	94	28	joint	joint	ADJ
taxlaw-2831	94	29	gifts	gift	NOUN
taxlaw-2831	94	30	that	that	PRON
taxlaw-2831	94	31	are	be	AUX
taxlaw-2831	94	32	made	make	VERB
taxlaw-2831	94	33	together	together	ADV
taxlaw-2831	94	34	with	with	ADP
taxlaw-2831	94	35	someone	someone	PRON
taxlaw-2831	94	36	holding	hold	VERB
taxlaw-2831	94	37	a	a	DET
taxlaw-2831	94	38	substantial	substantial	ADJ
taxlaw-2831	94	39	adverse	adverse	ADJ
taxlaw-2831	94	40	interest	interest	NOUN
taxlaw-2831	94	41	to	to	ADP
taxlaw-2831	94	42	the	the	DET
taxlaw-2831	94	43	exercise	exercise	NOUN
taxlaw-2831	94	44	of	of	ADP
taxlaw-2831	94	45	a	a	DET
taxlaw-2831	94	46	donor	donor	NOUN
taxlaw-2831	94	47	retained	retain	VERB
taxlaw-2831	94	48	power	power	NOUN
taxlaw-2831	94	49	are	be	AUX
taxlaw-2831	94	50	completed	complete	VERB
taxlaw-2831	94	51	gifts	gift	NOUN
taxlaw-2831	94	52	;	;	PUNCT
taxlaw-2831	94	53	however	however	ADV
taxlaw-2831	94	54	,	,	PUNCT
taxlaw-2831	94	55	they	they	PRON
taxlaw-2831	94	56	are	be	AUX
taxlaw-2831	94	57	nonetheless	nonetheless	ADV
taxlaw-2831	94	58	subject	subject	ADJ
taxlaw-2831	94	59	to	to	ADP
taxlaw-2831	94	60	the	the	DET
taxlaw-2831	94	61	estate	estate	NOUN
taxlaw-2831	94	62	tax	tax	NOUN
taxlaw-2831	94	63	under	under	ADP
taxlaw-2831	94	64	i.r.c	i.r.c	NOUN
taxlaw-2831	94	65	.	.	PUNCT
taxlaw-2831	95	1	§	§	PROPN
taxlaw-2831	95	2	2036	2036	NUM
taxlaw-2831	95	3	or	or	CCONJ
taxlaw-2831	95	4	§	§	PROPN
taxlaw-2831	95	5	2038	2038	NUM
taxlaw-2831	95	6	if	if	SCONJ
taxlaw-2831	95	7	the	the	DET
taxlaw-2831	95	8	donor	donor	NOUN
taxlaw-2831	95	9	has	have	AUX
taxlaw-2831	95	10	retained	retain	VERB
taxlaw-2831	95	11	those	those	DET
taxlaw-2831	95	12	powers	power	NOUN
taxlaw-2831	95	13	at	at	ADP
taxlaw-2831	95	14	his	his	PRON
taxlaw-2831	95	15	death	death	NOUN
taxlaw-2831	95	16	(	(	PUNCT
taxlaw-2831	95	17	or	or	CCONJ
taxlaw-2831	95	18	,	,	PUNCT
taxlaw-2831	95	19	under	under	ADP
taxlaw-2831	95	20	i.r.c	i.r.c	NOUN
taxlaw-2831	95	21	.	.	PUNCT
taxlaw-2831	96	1	§	§	PROPN
taxlaw-2831	96	2	2035(a)(2	2035(a)(2	NOUN
taxlaw-2831	96	3	)	)	PUNCT
taxlaw-2831	96	4	or	or	CCONJ
taxlaw-2831	96	5	§	§	PROPN
taxlaw-2831	96	6	2038	2038	NUM
taxlaw-2831	96	7	,	,	PUNCT
taxlaw-2831	96	8	if	if	SCONJ
taxlaw-2831	96	9	he	he	PRON
taxlaw-2831	96	10	has	have	AUX
taxlaw-2831	96	11	released	release	VERB
taxlaw-2831	96	12	them	they	PRON
taxlaw-2831	96	13	within	within	ADP
taxlaw-2831	96	14	three	three	NUM
taxlaw-2831	96	15	years	year	NOUN
taxlaw-2831	96	16	of	of	ADP
taxlaw-2831	96	17	his	his	PRON
taxlaw-2831	96	18	death	death	NOUN
taxlaw-2831	96	19	)	)	PUNCT
taxlaw-2831	96	20	.	.	PUNCT
taxlaw-2831	97	1	see	see	VERB
taxlaw-2831	97	2	i.r.c	i.r.c	NOUN
taxlaw-2831	97	3	.	.	PUNCT
taxlaw-2831	98	1	§	§	PROPN
taxlaw-2831	98	2	§	§	PROPN
taxlaw-2831	98	3	2035(a)(2	2035(a)(2	NOUN
taxlaw-2831	98	4	)	)	PUNCT
taxlaw-2831	98	5	,	,	PUNCT
taxlaw-2831	98	6	2036	2036	NUM
taxlaw-2831	98	7	,	,	PUNCT
taxlaw-2831	98	8	2038	2038	NUM
taxlaw-2831	98	9	(	(	PUNCT
taxlaw-2831	98	10	2012	2012	NUM
taxlaw-2831	98	11	)	)	PUNCT
taxlaw-2831	98	12	;	;	PUNCT
taxlaw-2831	99	1	treas	treas	PROPN
taxlaw-2831	99	2	.	.	PUNCT
taxlaw-2831	100	1	reg	reg	PROPN
taxlaw-2831	100	2	.	.	PUNCT
taxlaw-2831	101	1	§	§	PROPN
taxlaw-2831	101	2	25.2511	25.2511	NUM
taxlaw-2831	101	3	-	-	SYM
taxlaw-2831	101	4	2(d)–(e	2(d)–(e	NUM
taxlaw-2831	101	5	)	)	PUNCT
taxlaw-2831	101	6	;	;	PUNCT
taxlaw-2831	101	7	see	see	VERB
taxlaw-2831	101	8	also	also	ADV
taxlaw-2831	101	9	lober	lober	PROPN
taxlaw-2831	101	10	v.	v.	PROPN
taxlaw-2831	101	11	u.s	u.s	PROPN
taxlaw-2831	101	12	.	.	PROPN
taxlaw-2831	101	13	,	,	PUNCT
taxlaw-2831	102	1	346	346	NUM
taxlaw-2831	102	2	u.s	u.s	PROPN
taxlaw-2831	102	3	.	.	PROPN
taxlaw-2831	102	4	335	335	NUM
taxlaw-2831	102	5	(	(	PUNCT
taxlaw-2831	102	6	1953	1953	NUM
taxlaw-2831	102	7	)	)	PUNCT
taxlaw-2831	102	8	;	;	PUNCT
taxlaw-2831	102	9	smith	smith	PROPN
taxlaw-2831	102	10	v.	v.	PROPN
taxlaw-2831	102	11	shaughnessy	shaughnessy	PROPN
taxlaw-2831	102	12	,	,	PUNCT
taxlaw-2831	102	13	318	318	NUM
taxlaw-2831	102	14	u.s	u.s	PROPN
taxlaw-2831	102	15	.	.	PROPN
taxlaw-2831	102	16	176	176	NUM
taxlaw-2831	102	17	(	(	PUNCT
taxlaw-2831	102	18	1943	1943	NUM
taxlaw-2831	102	19	)	)	PUNCT
taxlaw-2831	102	20	.	.	PUNCT
taxlaw-2831	103	1	18	18	NUM
taxlaw-2831	103	2	see	see	VERB
taxlaw-2831	103	3	i.r.c	i.r.c	NOUN
taxlaw-2831	103	4	.	.	PUNCT
taxlaw-2831	104	1	§	§	PROPN
taxlaw-2831	104	2	2001(b)(2	2001(b)(2	NOUN
taxlaw-2831	104	3	)	)	PUNCT
taxlaw-2831	104	4	(	(	PUNCT
taxlaw-2831	104	5	2012	2012	NUM
taxlaw-2831	104	6	)	)	PUNCT
taxlaw-2831	104	7	.	.	PUNCT
taxlaw-2831	105	1	for	for	ADP
taxlaw-2831	105	2	further	further	ADJ
taxlaw-2831	105	3	explication	explication	NOUN
taxlaw-2831	105	4	,	,	PUNCT
taxlaw-2831	105	5	see	see	VERB
taxlaw-2831	105	6	dodge	dodge	NOUN
taxlaw-2831	105	7	,	,	PUNCT
taxlaw-2831	105	8	gerzog	gerzog	PROPN
taxlaw-2831	105	9	&	&	CCONJ
taxlaw-2831	105	10	crawford	crawford	PROPN
taxlaw-2831	105	11	,	,	PUNCT
taxlaw-2831	105	12	supra	supra	PROPN
taxlaw-2831	105	13	note	note	PROPN
taxlaw-2831	105	14	15	15	NUM
taxlaw-2831	105	15	,	,	PUNCT
taxlaw-2831	105	16	at	at	ADP
taxlaw-2831	105	17	449	449	NUM
taxlaw-2831	105	18	-	-	SYM
taxlaw-2831	105	19	50	50	NUM
taxlaw-2831	105	20	.	.	PUNCT
taxlaw-2831	105	21	19	19	NUM
taxlaw-2831	105	22	see	see	NOUN
taxlaw-2831	105	23	infra	infra	NOUN
taxlaw-2831	105	24	part	part	NOUN
taxlaw-2831	105	25	iv	iv	NOUN
taxlaw-2831	105	26	.	.	PROPN
taxlaw-2831	105	27	2015	2015	NUM
taxlaw-2831	105	28	]	]	PUNCT
taxlaw-2831	105	29	a	a	DET
taxlaw-2831	105	30	simpler	simple	ADJ
taxlaw-2831	105	31	verifiable	verifiable	ADJ
taxlaw-2831	105	32	gift	gift	NOUN
taxlaw-2831	105	33	tax	tax	NOUN
taxlaw-2831	105	34	187	187	NUM
taxlaw-2831	105	35	this	this	DET
taxlaw-2831	105	36	article	article	NOUN
taxlaw-2831	105	37	will	will	AUX
taxlaw-2831	105	38	review	review	VERB
taxlaw-2831	105	39	the	the	DET
taxlaw-2831	105	40	present	present	ADJ
taxlaw-2831	105	41	preferences	preference	NOUN
taxlaw-2831	105	42	allotted	allot	VERB
taxlaw-2831	105	43	to	to	ADP
taxlaw-2831	105	44	gifts	gift	NOUN
taxlaw-2831	105	45	20	20	NUM
taxlaw-2831	105	46	and	and	CCONJ
taxlaw-2831	105	47	the	the	DET
taxlaw-2831	105	48	policy	policy	NOUN
taxlaw-2831	105	49	considerations	consideration	NOUN
taxlaw-2831	105	50	to	to	PART
taxlaw-2831	105	51	justify	justify	VERB
taxlaw-2831	105	52	them	they	PRON
taxlaw-2831	105	53	.	.	PUNCT
taxlaw-2831	106	1	arguably	arguably	ADV
taxlaw-2831	106	2	,	,	PUNCT
taxlaw-2831	106	3	except	except	SCONJ
taxlaw-2831	106	4	for	for	ADP
taxlaw-2831	106	5	a	a	DET
taxlaw-2831	106	6	small	small	ADJ
taxlaw-2831	106	7	annual	annual	ADJ
taxlaw-2831	106	8	exclusion	exclusion	NOUN
taxlaw-2831	106	9	,	,	PUNCT
taxlaw-2831	106	10	there	there	PRON
taxlaw-2831	106	11	is	be	VERB
taxlaw-2831	106	12	no	no	DET
taxlaw-2831	106	13	cogent	cogent	ADJ
taxlaw-2831	106	14	argument	argument	NOUN
taxlaw-2831	106	15	to	to	PART
taxlaw-2831	106	16	retain	retain	VERB
taxlaw-2831	106	17	any	any	PRON
taxlaw-2831	106	18	of	of	ADP
taxlaw-2831	106	19	the	the	DET
taxlaw-2831	106	20	other	other	ADJ
taxlaw-2831	106	21	gift	gift	NOUN
taxlaw-2831	106	22	tax	tax	NOUN
taxlaw-2831	106	23	benefits	benefit	NOUN
taxlaw-2831	106	24	.	.	PUNCT
taxlaw-2831	107	1	while	while	SCONJ
taxlaw-2831	107	2	this	this	DET
taxlaw-2831	107	3	author	author	NOUN
taxlaw-2831	107	4	thus	thus	ADV
taxlaw-2831	107	5	acknowledges	acknowledge	VERB
taxlaw-2831	107	6	that	that	SCONJ
taxlaw-2831	107	7	she	she	PRON
taxlaw-2831	107	8	has	have	AUX
taxlaw-2831	107	9	not	not	PART
taxlaw-2831	107	10	found	find	VERB
taxlaw-2831	107	11	convincing	convincing	ADJ
taxlaw-2831	107	12	data	datum	NOUN
taxlaw-2831	107	13	that	that	PRON
taxlaw-2831	107	14	requires	require	VERB
taxlaw-2831	107	15	the	the	DET
taxlaw-2831	107	16	preservation	preservation	NOUN
taxlaw-2831	107	17	of	of	ADP
taxlaw-2831	107	18	most	most	ADJ
taxlaw-2831	107	19	gift	gift	NOUN
taxlaw-2831	107	20	tax	tax	NOUN
taxlaw-2831	107	21	benefits	benefit	NOUN
taxlaw-2831	107	22	,	,	PUNCT
taxlaw-2831	107	23	she	she	PRON
taxlaw-2831	107	24	nevertheless	nevertheless	ADV
taxlaw-2831	107	25	proposes	propose	VERB
taxlaw-2831	107	26	that	that	SCONJ
taxlaw-2831	107	27	the	the	DET
taxlaw-2831	107	28	simpler	simple	ADJ
taxlaw-2831	107	29	gift	gift	NOUN
taxlaw-2831	107	30	tax	tax	NOUN
taxlaw-2831	107	31	retain	retain	NOUN
taxlaw-2831	107	32	at	at	ADP
taxlaw-2831	107	33	least	least	ADJ
taxlaw-2831	107	34	some	some	PRON
taxlaw-2831	107	35	of	of	ADP
taxlaw-2831	107	36	those	those	DET
taxlaw-2831	107	37	preferences	preference	NOUN
taxlaw-2831	107	38	in	in	ADP
taxlaw-2831	107	39	order	order	NOUN
taxlaw-2831	107	40	to	to	PART
taxlaw-2831	107	41	encourage	encourage	AUX
taxlaw-2831	107	42	easily	easily	ADV
taxlaw-2831	107	43	valued	value	VERB
taxlaw-2831	107	44	and	and	CCONJ
taxlaw-2831	107	45	reported	report	VERB
taxlaw-2831	107	46	lifetime	lifetime	NOUN
taxlaw-2831	107	47	transfers	transfer	NOUN
taxlaw-2831	107	48	and	and	CCONJ
taxlaw-2831	107	49	to	to	PART
taxlaw-2831	107	50	compensate	compensate	VERB
taxlaw-2831	107	51	for	for	ADP
taxlaw-2831	107	52	the	the	DET
taxlaw-2831	107	53	revenue	revenue	NOUN
taxlaw-2831	107	54	loss	loss	NOUN
taxlaw-2831	107	55	attached	attach	VERB
taxlaw-2831	107	56	to	to	ADP
taxlaw-2831	107	57	the	the	DET
taxlaw-2831	107	58	adoption	adoption	NOUN
taxlaw-2831	107	59	of	of	ADP
taxlaw-2831	107	60	a	a	DET
taxlaw-2831	107	61	hard	hard	ADJ
taxlaw-2831	107	62	-	-	PUNCT
taxlaw-2831	107	63	tocomplete	tocomplete	ADJ
taxlaw-2831	107	64	rule	rule	NOUN
taxlaw-2831	107	65	for	for	ADP
taxlaw-2831	107	66	gift	gift	NOUN
taxlaw-2831	107	67	tax	tax	NOUN
taxlaw-2831	107	68	gift	gift	NOUN
taxlaw-2831	107	69	completion	completion	NOUN
taxlaw-2831	107	70	.	.	PUNCT
taxlaw-2831	108	1	inevitably	inevitably	ADV
taxlaw-2831	108	2	,	,	PUNCT
taxlaw-2831	108	3	the	the	DET
taxlaw-2831	108	4	gift	gift	NOUN
taxlaw-2831	108	5	tax	tax	NOUN
taxlaw-2831	108	6	simplification	simplification	NOUN
taxlaw-2831	108	7	rules	rule	NOUN
taxlaw-2831	108	8	would	would	AUX
taxlaw-2831	108	9	reduce	reduce	VERB
taxlaw-2831	108	10	the	the	DET
taxlaw-2831	108	11	gift	gift	NOUN
taxlaw-2831	108	12	tax	tax	NOUN
taxlaw-2831	108	13	revenue	revenue	NOUN
taxlaw-2831	108	14	now	now	ADV
taxlaw-2831	108	15	generated	generate	VERB
taxlaw-2831	108	16	by	by	ADP
taxlaw-2831	108	17	complex	complex	ADJ
taxlaw-2831	108	18	transactions	transaction	NOUN
taxlaw-2831	108	19	.	.	PUNCT
taxlaw-2831	109	1	although	although	SCONJ
taxlaw-2831	109	2	the	the	DET
taxlaw-2831	109	3	gift	gift	NOUN
taxlaw-2831	109	4	tax	tax	NOUN
taxlaw-2831	109	5	was	be	AUX
taxlaw-2831	109	6	created	create	VERB
taxlaw-2831	109	7	to	to	PART
taxlaw-2831	109	8	generate	generate	VERB
taxlaw-2831	109	9	current	current	ADJ
taxlaw-2831	109	10	revenue	revenue	NOUN
taxlaw-2831	109	11	,	,	PUNCT
taxlaw-2831	109	12	21	21	NUM
taxlaw-2831	109	13	in	in	ADP
taxlaw-2831	109	14	addition	addition	NOUN
taxlaw-2831	109	15	to	to	ADP
taxlaw-2831	109	16	serving	serve	VERB
taxlaw-2831	109	17	as	as	ADP
taxlaw-2831	109	18	a	a	DET
taxlaw-2831	109	19	backstop	backstop	NOUN
taxlaw-2831	109	20	for	for	ADP
taxlaw-2831	109	21	both	both	CCONJ
taxlaw-2831	109	22	the	the	DET
taxlaw-2831	109	23	estate	estate	NOUN
taxlaw-2831	109	24	tax	tax	NOUN
taxlaw-2831	109	25	22	22	NUM
taxlaw-2831	109	26	and	and	CCONJ
taxlaw-2831	109	27	the	the	DET
taxlaw-2831	109	28	income	income	NOUN
taxlaw-2831	109	29	tax	tax	NOUN
taxlaw-2831	109	30	,	,	PUNCT
taxlaw-2831	109	31	23	23	NUM
taxlaw-2831	109	32	this	this	DET
taxlaw-2831	109	33	article	article	NOUN
taxlaw-2831	109	34	suggests	suggest	VERB
taxlaw-2831	109	35	that	that	SCONJ
taxlaw-2831	109	36	by	by	ADP
taxlaw-2831	109	37	limiting	limit	VERB
taxlaw-2831	109	38	or	or	CCONJ
taxlaw-2831	109	39	denying	deny	VERB
taxlaw-2831	109	40	preferences	preference	NOUN
taxlaw-2831	109	41	for	for	ADP
taxlaw-2831	109	42	lifetime	lifetime	NOUN
taxlaw-2831	109	43	gifts	gift	NOUN
taxlaw-2831	109	44	under	under	ADP
taxlaw-2831	109	45	certain	certain	ADJ
taxlaw-2831	109	46	circumstances	circumstance	NOUN
taxlaw-2831	109	47	,	,	PUNCT
taxlaw-2831	109	48	the	the	DET
taxlaw-2831	109	49	simplification	simplification	NOUN
taxlaw-2831	109	50	and	and	CCONJ
taxlaw-2831	109	51	verification	verification	NOUN
taxlaw-2831	109	52	rules	rule	NOUN
taxlaw-2831	109	53	may	may	AUX
taxlaw-2831	109	54	serve	serve	VERB
taxlaw-2831	109	55	to	to	PART
taxlaw-2831	109	56	underline	underline	VERB
taxlaw-2831	109	57	the	the	DET
taxlaw-2831	109	58	tax	tax	NOUN
taxlaw-2831	109	59	saving	saving	NOUN
taxlaw-2831	109	60	accorded	accord	VERB
taxlaw-2831	109	61	simple	simple	ADJ
taxlaw-2831	109	62	and	and	CCONJ
taxlaw-2831	109	63	reported	report	VERB
taxlaw-2831	109	64	taxable	taxable	ADJ
taxlaw-2831	109	65	gifts	gift	NOUN
taxlaw-2831	109	66	that	that	PRON
taxlaw-2831	109	67	,	,	PUNCT
taxlaw-2831	109	68	in	in	ADP
taxlaw-2831	109	69	turn	turn	NOUN
taxlaw-2831	109	70	,	,	PUNCT
taxlaw-2831	109	71	may	may	AUX
taxlaw-2831	109	72	increase	increase	VERB
taxlaw-2831	109	73	those	those	DET
taxlaw-2831	109	74	preferred	preferred	ADJ
taxlaw-2831	109	75	lifetime	lifetime	NOUN
taxlaw-2831	109	76	transfers	transfer	NOUN
taxlaw-2831	109	77	,	,	PUNCT
taxlaw-2831	109	78	ultimately	ultimately	ADV
taxlaw-2831	109	79	resulting	result	VERB
taxlaw-2831	109	80	in	in	ADP
taxlaw-2831	109	81	additional	additional	ADJ
taxlaw-2831	109	82	revenue	revenue	NOUN
taxlaw-2831	109	83	.	.	PUNCT
taxlaw-2831	110	1	24	24	NUM
taxlaw-2831	110	2	in	in	ADP
taxlaw-2831	110	3	other	other	ADJ
taxlaw-2831	110	4	words	word	NOUN
taxlaw-2831	110	5	,	,	PUNCT
taxlaw-2831	110	6	while	while	SCONJ
taxlaw-2831	110	7	wealthy	wealthy	ADJ
taxlaw-2831	110	8	people	people	NOUN
taxlaw-2831	110	9	may	may	AUX
taxlaw-2831	110	10	be	be	AUX
taxlaw-2831	110	11	all	all	ADV
taxlaw-2831	110	12	right	right	ADJ
taxlaw-2831	110	13	with	with	ADP
taxlaw-2831	110	14	complex	complex	ADJ
taxlaw-2831	110	15	,	,	PUNCT
taxlaw-2831	110	16	attorney	attorney	NOUN
taxlaw-2831	110	17	-	-	PUNCT
taxlaw-2831	110	18	involved	involve	VERB
taxlaw-2831	110	19	strategies	strategy	NOUN
taxlaw-2831	110	20	,	,	PUNCT
taxlaw-2831	110	21	they	they	PRON
taxlaw-2831	110	22	may	may	AUX
taxlaw-2831	110	23	actually	actually	ADV
taxlaw-2831	110	24	prefer	prefer	VERB
taxlaw-2831	110	25	to	to	PART
taxlaw-2831	110	26	make	make	VERB
taxlaw-2831	110	27	simple	simple	ADJ
taxlaw-2831	110	28	,	,	PUNCT
taxlaw-2831	110	29	tax	tax	NOUN
taxlaw-2831	110	30	-	-	PUNCT
taxlaw-2831	110	31	favored	favor	VERB
taxlaw-2831	110	32	gifts	gift	NOUN
taxlaw-2831	110	33	.	.	PUNCT
taxlaw-2831	111	1	however	however	ADV
taxlaw-2831	111	2	,	,	PUNCT
taxlaw-2831	111	3	the	the	DET
taxlaw-2831	111	4	simpler	simple	ADJ
taxlaw-2831	111	5	gift	gift	NOUN
taxlaw-2831	111	6	tax	tax	NOUN
taxlaw-2831	111	7	proposal	proposal	NOUN
taxlaw-2831	111	8	would	would	AUX
taxlaw-2831	111	9	make	make	VERB
taxlaw-2831	111	10	some	some	DET
taxlaw-2831	111	11	changes	change	NOUN
taxlaw-2831	111	12	to	to	ADP
taxlaw-2831	111	13	the	the	DET
taxlaw-2831	111	14	exclusions	exclusion	NOUN
taxlaw-2831	111	15	currently	currently	ADV
taxlaw-2831	111	16	provided	provide	VERB
taxlaw-2831	111	17	under	under	ADP
taxlaw-2831	111	18	section	section	NOUN
taxlaw-2831	111	19	2503	2503	NUM
taxlaw-2831	111	20	.	.	PUNCT
taxlaw-2831	112	1	specifically	specifically	ADV
taxlaw-2831	112	2	,	,	PUNCT
taxlaw-2831	112	3	the	the	DET
taxlaw-2831	112	4	annual	annual	ADJ
taxlaw-2831	112	5	exclusion	exclusion	NOUN
taxlaw-2831	112	6	would	would	AUX
taxlaw-2831	112	7	be	be	AUX
taxlaw-2831	112	8	reduced	reduce	VERB
taxlaw-2831	112	9	to	to	ADP
taxlaw-2831	112	10	$	$	SYM
taxlaw-2831	112	11	2,000	2,000	NUM
taxlaw-2831	112	12	per	per	ADP
taxlaw-2831	112	13	donee	donee	NOUN
taxlaw-2831	112	14	per	per	ADP
taxlaw-2831	112	15	year	year	NOUN
taxlaw-2831	112	16	in	in	ADP
taxlaw-2831	112	17	outright	outright	ADJ
taxlaw-2831	112	18	gifts	gift	NOUN
taxlaw-2831	112	19	in	in	ADP
taxlaw-2831	112	20	order	order	NOUN
taxlaw-2831	112	21	to	to	PART
taxlaw-2831	112	22	cover	cover	VERB
taxlaw-2831	112	23	de	de	X
taxlaw-2831	112	24	minimis	minimis	PROPN
taxlaw-2831	112	25	holiday	holiday	NOUN
taxlaw-2831	112	26	or	or	CCONJ
taxlaw-2831	112	27	occasion	occasion	NOUN
taxlaw-2831	112	28	gifts	gift	NOUN
taxlaw-2831	112	29	and	and	CCONJ
taxlaw-2831	112	30	to	to	PART
taxlaw-2831	112	31	eliminate	eliminate	VERB
taxlaw-2831	112	32	both	both	DET
taxlaw-2831	112	33	tax	tax	NOUN
taxlaw-2831	112	34	-	-	PUNCT
taxlaw-2831	112	35	free	free	ADJ
taxlaw-2831	112	36	wealth	wealth	NOUN
taxlaw-2831	112	37	transfers	transfer	NOUN
taxlaw-2831	112	38	of	of	ADP
taxlaw-2831	112	39	20	20	NUM
taxlaw-2831	112	40	the	the	DET
taxlaw-2831	112	41	benefits	benefit	NOUN
taxlaw-2831	112	42	include	include	VERB
taxlaw-2831	112	43	the	the	DET
taxlaw-2831	112	44	exclusions	exclusion	NOUN
taxlaw-2831	112	45	under	under	ADP
taxlaw-2831	112	46	i.r.c	i.r.c	NOUN
taxlaw-2831	112	47	.	.	PUNCT
taxlaw-2831	113	1	§	§	PROPN
taxlaw-2831	113	2	2503	2503	NUM
taxlaw-2831	113	3	,	,	PUNCT
taxlaw-2831	113	4	a	a	DET
taxlaw-2831	113	5	tax	tax	NOUN
taxlaw-2831	113	6	exclusive	exclusive	ADJ
taxlaw-2831	113	7	base	base	NOUN
taxlaw-2831	113	8	,	,	PUNCT
taxlaw-2831	113	9	gift	gift	NOUN
taxlaw-2831	113	10	splitting	splitting	NOUN
taxlaw-2831	113	11	,	,	PUNCT
taxlaw-2831	113	12	valuation	valuation	NOUN
taxlaw-2831	113	13	freezing	freezing	NOUN
taxlaw-2831	113	14	,	,	PUNCT
taxlaw-2831	113	15	and	and	CCONJ
taxlaw-2831	113	16	either	either	CCONJ
taxlaw-2831	113	17	passing	pass	VERB
taxlaw-2831	113	18	the	the	DET
taxlaw-2831	113	19	post	post	ADJ
taxlaw-2831	113	20	-	-	ADJ
taxlaw-2831	113	21	gift	gift	ADJ
taxlaw-2831	113	22	income	income	NOUN
taxlaw-2831	113	23	to	to	ADP
taxlaw-2831	113	24	a	a	DET
taxlaw-2831	113	25	lower	low	ADJ
taxlaw-2831	113	26	bracket	bracket	NOUN
taxlaw-2831	113	27	donee	donee	NOUN
taxlaw-2831	113	28	or	or	CCONJ
taxlaw-2831	113	29	creating	create	VERB
taxlaw-2831	113	30	an	an	DET
taxlaw-2831	113	31	intentionally	intentionally	ADV
taxlaw-2831	113	32	defective	defective	ADJ
taxlaw-2831	113	33	grantor	grantor	NOUN
taxlaw-2831	113	34	trust	trust	NOUN
taxlaw-2831	113	35	(	(	PUNCT
taxlaw-2831	113	36	―idgt‖	―idgt‖	PROPN
taxlaw-2831	113	37	)	)	PUNCT
taxlaw-2831	113	38	.	.	PUNCT
taxlaw-2831	114	1	see	see	VERB
taxlaw-2831	114	2	infra	infra	NOUN
taxlaw-2831	114	3	part	part	NOUN
taxlaw-2831	114	4	iv	iv	X
taxlaw-2831	114	5	.	.	PUNCT
taxlaw-2831	115	1	creating	create	VERB
taxlaw-2831	115	2	an	an	DET
taxlaw-2831	115	3	idgt	idgt	NOUN
taxlaw-2831	115	4	is	be	AUX
taxlaw-2831	115	5	a	a	DET
taxlaw-2831	115	6	way	way	NOUN
taxlaw-2831	115	7	of	of	ADP
taxlaw-2831	115	8	freezing	freeze	VERB
taxlaw-2831	115	9	the	the	DET
taxlaw-2831	115	10	value	value	NOUN
taxlaw-2831	115	11	of	of	ADP
taxlaw-2831	115	12	the	the	DET
taxlaw-2831	115	13	asset	asset	NOUN
taxlaw-2831	115	14	by	by	ADP
taxlaw-2831	115	15	making	make	VERB
taxlaw-2831	115	16	a	a	DET
taxlaw-2831	115	17	taxable	taxable	ADJ
taxlaw-2831	115	18	gift	gift	NOUN
taxlaw-2831	115	19	.	.	PUNCT
taxlaw-2831	116	1	as	as	ADP
taxlaw-2831	116	2	the	the	DET
taxlaw-2831	116	3	owner	owner	NOUN
taxlaw-2831	116	4	of	of	ADP
taxlaw-2831	116	5	income	income	NOUN
taxlaw-2831	116	6	under	under	ADP
taxlaw-2831	116	7	the	the	DET
taxlaw-2831	116	8	grantor	grantor	NOUN
taxlaw-2831	116	9	trust	trust	NOUN
taxlaw-2831	116	10	rules	rule	NOUN
taxlaw-2831	116	11	,	,	PUNCT
taxlaw-2831	116	12	the	the	DET
taxlaw-2831	116	13	grantor	grantor	NOUN
taxlaw-2831	116	14	can	can	AUX
taxlaw-2831	116	15	further	far	ADV
taxlaw-2831	116	16	reduce	reduce	VERB
taxlaw-2831	116	17	his	his	PRON
taxlaw-2831	116	18	taxable	taxable	ADJ
taxlaw-2831	116	19	estate	estate	NOUN
taxlaw-2831	116	20	by	by	ADP
taxlaw-2831	116	21	paying	pay	VERB
taxlaw-2831	116	22	the	the	DET
taxlaw-2831	116	23	income	income	NOUN
taxlaw-2831	116	24	taxes	taxis	NOUN
taxlaw-2831	116	25	on	on	ADP
taxlaw-2831	116	26	the	the	DET
taxlaw-2831	116	27	income	income	NOUN
taxlaw-2831	116	28	without	without	ADP
taxlaw-2831	116	29	incurring	incur	VERB
taxlaw-2831	116	30	an	an	DET
taxlaw-2831	116	31	additional	additional	ADJ
taxlaw-2831	116	32	gift	gift	NOUN
taxlaw-2831	116	33	tax	tax	NOUN
taxlaw-2831	116	34	for	for	ADP
taxlaw-2831	116	35	those	those	DET
taxlaw-2831	116	36	income	income	NOUN
taxlaw-2831	116	37	tax	tax	NOUN
taxlaw-2831	116	38	payments	payment	NOUN
taxlaw-2831	116	39	,	,	PUNCT
taxlaw-2831	116	40	which	which	PRON
taxlaw-2831	116	41	legally	legally	ADV
taxlaw-2831	116	42	are	be	AUX
taxlaw-2831	116	43	the	the	DET
taxlaw-2831	116	44	grantor‘s	grantor‘s	ADJ
taxlaw-2831	116	45	own	own	ADJ
taxlaw-2831	116	46	income	income	NOUN
taxlaw-2831	116	47	tax	tax	NOUN
taxlaw-2831	116	48	liabilities	liability	NOUN
taxlaw-2831	116	49	.	.	PUNCT
taxlaw-2831	117	1	see	see	VERB
taxlaw-2831	117	2	staff	staff	NOUN
taxlaw-2831	117	3	of	of	ADP
taxlaw-2831	117	4	joint	joint	ADJ
taxlaw-2831	117	5	comm	comm	NOUN
taxlaw-2831	117	6	.	.	PUNCT
taxlaw-2831	118	1	on	on	ADP
taxlaw-2831	118	2	tax‘n	tax‘n	PROPN
taxlaw-2831	118	3	,	,	PUNCT
taxlaw-2831	118	4	112th	112th	PROPN
taxlaw-2831	118	5	cong	cong	NOUN
taxlaw-2831	118	6	.	.	PUNCT
taxlaw-2831	118	7	,	,	PUNCT
taxlaw-2831	118	8	m	m	AUX
taxlaw-2831	118	9	odeling	odele	VERB
taxlaw-2831	118	10	the	the	DET
taxlaw-2831	118	11	federal	federal	ADJ
taxlaw-2831	118	12	revenue	revenue	NOUN
taxlaw-2831	118	13	effects	effect	NOUN
taxlaw-2831	118	14	of	of	ADP
taxlaw-2831	118	15	changes	change	NOUN
taxlaw-2831	118	16	in	in	ADP
taxlaw-2831	118	17	estate	estate	NOUN
taxlaw-2831	118	18	and	and	CCONJ
taxlaw-2831	118	19	gift	gift	NOUN
taxlaw-2831	118	20	taxation	taxation	NOUN
taxlaw-2831	118	21	24	24	NUM
taxlaw-2831	118	22	(	(	PUNCT
taxlaw-2831	118	23	joint	joint	ADJ
taxlaw-2831	118	24	comm	comm	NOUN
taxlaw-2831	118	25	.	.	PUNCT
taxlaw-2831	119	1	print	print	NOUN
taxlaw-2831	119	2	2012	2012	NUM
taxlaw-2831	119	3	)	)	PUNCT
taxlaw-2831	119	4	.	.	PUNCT
taxlaw-2831	120	1	21	21	NUM
taxlaw-2831	120	2	see	see	VERB
taxlaw-2831	120	3	stanley	stanley	PROPN
taxlaw-2831	120	4	s.	s.	PROPN
taxlaw-2831	120	5	surrey	surrey	VERB
taxlaw-2831	120	6	et	et	PROPN
taxlaw-2831	120	7	al	al	PROPN
taxlaw-2831	120	8	.	.	PROPN
taxlaw-2831	120	9	,	,	PUNCT
taxlaw-2831	120	10	federal	federal	ADJ
taxlaw-2831	120	11	wealth	wealth	NOUN
taxlaw-2831	120	12	transfer	transfer	NOUN
taxlaw-2831	120	13	taxation	taxation	NOUN
taxlaw-2831	120	14	:	:	PUNCT
taxlaw-2831	120	15	cases	case	NOUN
taxlaw-2831	120	16	and	and	CCONJ
taxlaw-2831	120	17	m	m	PROPN
taxlaw-2831	120	18	aterials	aterial	NOUN
taxlaw-2831	120	19	5	5	NUM
taxlaw-2831	120	20	(	(	PUNCT
taxlaw-2831	120	21	3d	3d	NUM
taxlaw-2831	120	22	ed	ed	NOUN
taxlaw-2831	120	23	.	.	PROPN
taxlaw-2831	120	24	1987	1987	NUM
taxlaw-2831	120	25	)	)	PUNCT
taxlaw-2831	120	26	(	(	PUNCT
taxlaw-2831	120	27	―by	―by	NUM
taxlaw-2831	120	28	1932	1932	NUM
taxlaw-2831	120	29	the	the	DET
taxlaw-2831	120	30	country	country	NOUN
taxlaw-2831	120	31	had	have	AUX
taxlaw-2831	120	32	entered	enter	VERB
taxlaw-2831	120	33	into	into	ADP
taxlaw-2831	120	34	the	the	DET
taxlaw-2831	120	35	years	year	NOUN
taxlaw-2831	120	36	of	of	ADP
taxlaw-2831	120	37	depression	depression	NOUN
taxlaw-2831	120	38	.	.	PUNCT
taxlaw-2831	121	1	reduced	reduce	VERB
taxlaw-2831	121	2	tax	tax	NOUN
taxlaw-2831	121	3	yields	yield	NOUN
taxlaw-2831	121	4	from	from	ADP
taxlaw-2831	121	5	the	the	DET
taxlaw-2831	121	6	falling	fall	VERB
taxlaw-2831	121	7	national	national	ADJ
taxlaw-2831	121	8	income	income	NOUN
taxlaw-2831	121	9	and	and	CCONJ
taxlaw-2831	121	10	increasing	increase	VERB
taxlaw-2831	121	11	expenditures	expenditure	NOUN
taxlaw-2831	121	12	brought	bring	VERB
taxlaw-2831	121	13	about	about	ADP
taxlaw-2831	121	14	deficits	deficit	NOUN
taxlaw-2831	121	15	.	.	PUNCT
taxlaw-2831	122	1	congress	congress	PROPN
taxlaw-2831	122	2	,	,	PUNCT
taxlaw-2831	122	3	in	in	ADP
taxlaw-2831	122	4	trying	try	VERB
taxlaw-2831	122	5	to	to	PART
taxlaw-2831	122	6	overcome	overcome	VERB
taxlaw-2831	122	7	the	the	DET
taxlaw-2831	122	8	deficits	deficit	NOUN
taxlaw-2831	122	9	,	,	PUNCT
taxlaw-2831	122	10	not	not	PART
taxlaw-2831	122	11	only	only	ADV
taxlaw-2831	122	12	adopted	adopt	VERB
taxlaw-2831	122	13	the	the	DET
taxlaw-2831	122	14	gift	gift	NOUN
taxlaw-2831	122	15	tax	tax	NOUN
taxlaw-2831	122	16	and	and	CCONJ
taxlaw-2831	122	17	increased	increase	VERB
taxlaw-2831	122	18	the	the	DET
taxlaw-2831	122	19	income	income	NOUN
taxlaw-2831	122	20	tax	tax	NOUN
taxlaw-2831	122	21	rates	rate	NOUN
taxlaw-2831	122	22	but	but	CCONJ
taxlaw-2831	122	23	also	also	ADV
taxlaw-2831	122	24	strengthened	strengthen	VERB
taxlaw-2831	122	25	the	the	DET
taxlaw-2831	122	26	estate	estate	NOUN
taxlaw-2831	122	27	tax	tax	NOUN
taxlaw-2831	122	28	.	.	PUNCT
taxlaw-2831	122	29	.	.	PUNCT
taxlaw-2831	122	30	.	.	PUNCT
taxlaw-2831	122	31	.	.	PUNCT
taxlaw-2831	123	1	thus	thus	ADV
taxlaw-2831	123	2	in	in	ADP
taxlaw-2831	123	3	1932	1932	NUM
taxlaw-2831	123	4	congress	congress	PROPN
taxlaw-2831	123	5	decided	decide	VERB
taxlaw-2831	123	6	that	that	SCONJ
taxlaw-2831	123	7	the	the	DET
taxlaw-2831	123	8	transfer	transfer	NOUN
taxlaw-2831	123	9	taxes	taxis	NOUN
taxlaw-2831	123	10	should	should	AUX
taxlaw-2831	123	11	be	be	AUX
taxlaw-2831	123	12	an	an	DET
taxlaw-2831	123	13	important	important	ADJ
taxlaw-2831	123	14	source	source	NOUN
taxlaw-2831	123	15	of	of	ADP
taxlaw-2831	123	16	revenue	revenue	NOUN
taxlaw-2831	123	17	to	to	ADP
taxlaw-2831	123	18	the	the	DET
taxlaw-2831	123	19	federal	federal	ADJ
taxlaw-2831	123	20	government.‖	government.‖	NOUN
taxlaw-2831	123	21	)	)	PUNCT
taxlaw-2831	123	22	;	;	PUNCT
taxlaw-2831	124	1	jeffrey	jeffrey	PROPN
taxlaw-2831	124	2	a.	a.	PROPN
taxlaw-2831	124	3	cooper	cooper	PROPN
taxlaw-2831	124	4	,	,	PUNCT
taxlaw-2831	124	5	ghosts	ghost	NOUN
taxlaw-2831	124	6	of	of	ADP
taxlaw-2831	124	7	1932	1932	NUM
taxlaw-2831	124	8	:	:	PUNCT
taxlaw-2831	124	9	the	the	DET
taxlaw-2831	124	10	lost	lose	VERB
taxlaw-2831	124	11	history	history	NOUN
taxlaw-2831	124	12	of	of	ADP
taxlaw-2831	124	13	estate	estate	NOUN
taxlaw-2831	124	14	and	and	CCONJ
taxlaw-2831	124	15	gift	gift	NOUN
taxlaw-2831	124	16	taxation	taxation	NOUN
taxlaw-2831	124	17	,	,	PUNCT
taxlaw-2831	124	18	9	9	NUM
taxlaw-2831	124	19	fla	fla	NOUN
taxlaw-2831	124	20	.	.	PUNCT
taxlaw-2831	125	1	tax	tax	PROPN
taxlaw-2831	125	2	rev	rev	PROPN
taxlaw-2831	125	3	.	.	PROPN
taxlaw-2831	125	4	875	875	NUM
taxlaw-2831	125	5	,	,	PUNCT
taxlaw-2831	125	6	913	913	NUM
taxlaw-2831	125	7	(	(	PUNCT
taxlaw-2831	125	8	2010	2010	NUM
taxlaw-2831	125	9	)	)	PUNCT
taxlaw-2831	125	10	(	(	PUNCT
taxlaw-2831	125	11	explaining	explain	VERB
taxlaw-2831	125	12	that	that	SCONJ
taxlaw-2831	125	13	the	the	DET
taxlaw-2831	125	14	gift	gift	NOUN
taxlaw-2831	125	15	tax	tax	NOUN
taxlaw-2831	125	16	was	be	AUX
taxlaw-2831	125	17	enacted	enact	VERB
taxlaw-2831	125	18	to	to	PART
taxlaw-2831	125	19	provide	provide	VERB
taxlaw-2831	125	20	incentives	incentive	NOUN
taxlaw-2831	125	21	for	for	ADP
taxlaw-2831	125	22	making	make	VERB
taxlaw-2831	125	23	current	current	ADJ
taxlaw-2831	125	24	taxable	taxable	ADJ
taxlaw-2831	125	25	gifts	gift	NOUN
taxlaw-2831	125	26	in	in	ADP
taxlaw-2831	125	27	order	order	NOUN
taxlaw-2831	125	28	to	to	PART
taxlaw-2831	125	29	produce	produce	VERB
taxlaw-2831	125	30	much	much	ADJ
taxlaw-2831	125	31	needed	need	VERB
taxlaw-2831	125	32	revenue	revenue	NOUN
taxlaw-2831	125	33	during	during	ADP
taxlaw-2831	125	34	the	the	DET
taxlaw-2831	125	35	depression	depression	NOUN
taxlaw-2831	125	36	;	;	PUNCT
taxlaw-2831	125	37	―in	―in	NUM
taxlaw-2831	125	38	effect	effect	NOUN
taxlaw-2831	125	39	congress	congress	PROPN
taxlaw-2831	125	40	told	tell	VERB
taxlaw-2831	125	41	wealthy	wealthy	ADJ
taxlaw-2831	125	42	taxpayers	taxpayer	NOUN
taxlaw-2831	125	43	,	,	PUNCT
taxlaw-2831	125	44	you	you	PRON
taxlaw-2831	125	45	can	can	AUX
taxlaw-2831	125	46	pay	pay	VERB
taxlaw-2831	125	47	us	we	PRON
taxlaw-2831	125	48	now	now	ADV
taxlaw-2831	125	49	or	or	CCONJ
taxlaw-2831	125	50	you	you	PRON
taxlaw-2831	125	51	can	can	AUX
taxlaw-2831	125	52	pay	pay	VERB
taxlaw-2831	125	53	us	we	PRON
taxlaw-2831	125	54	later	later	ADV
taxlaw-2831	125	55	.	.	PUNCT
taxlaw-2831	126	1	but	but	CCONJ
taxlaw-2831	126	2	,	,	PUNCT
taxlaw-2831	126	3	they	they	PRON
taxlaw-2831	126	4	added	add	VERB
taxlaw-2831	126	5	one	one	NUM
taxlaw-2831	126	6	key	key	ADJ
taxlaw-2831	126	7	proviso	proviso	NOUN
taxlaw-2831	126	8	:	:	PUNCT
taxlaw-2831	126	9	if	if	SCONJ
taxlaw-2831	126	10	you	you	PRON
taxlaw-2831	126	11	pay	pay	VERB
taxlaw-2831	126	12	us	we	PRON
taxlaw-2831	126	13	now	now	ADV
taxlaw-2831	126	14	,	,	PUNCT
taxlaw-2831	126	15	you	you	PRON
taxlaw-2831	126	16	'll	will	AUX
taxlaw-2831	126	17	pay	pay	VERB
taxlaw-2831	126	18	far	far	ADV
taxlaw-2831	126	19	less	less	ADJ
taxlaw-2831	126	20	.	.	PUNCT
taxlaw-2831	127	1	the	the	DET
taxlaw-2831	127	2	gift	gift	NOUN
taxlaw-2831	127	3	tax	tax	NOUN
taxlaw-2831	127	4	thus	thus	ADV
taxlaw-2831	127	5	was	be	AUX
taxlaw-2831	127	6	n't	not	PART
taxlaw-2831	127	7	designed	design	VERB
taxlaw-2831	127	8	to	to	PART
taxlaw-2831	127	9	prevent	prevent	VERB
taxlaw-2831	127	10	estate	estate	NOUN
taxlaw-2831	127	11	tax	tax	NOUN
taxlaw-2831	127	12	avoidance	avoidance	NOUN
taxlaw-2831	127	13	.	.	PUNCT
taxlaw-2831	128	1	rather	rather	ADV
taxlaw-2831	128	2	,	,	PUNCT
taxlaw-2831	128	3	it	it	PRON
taxlaw-2831	128	4	was	be	AUX
taxlaw-2831	128	5	carefully	carefully	ADV
taxlaw-2831	128	6	designed	design	VERB
taxlaw-2831	128	7	to	to	PART
taxlaw-2831	128	8	encourage	encourage	VERB
taxlaw-2831	128	9	such	such	ADJ
taxlaw-2831	128	10	avoidance.‖	avoidance.‖	NOUN
taxlaw-2831	128	11	)	)	PUNCT
taxlaw-2831	128	12	.	.	PUNCT
taxlaw-2831	129	1	22	22	NUM
taxlaw-2831	129	2	h.r	h.r	PROPN
taxlaw-2831	129	3	.	.	PROPN
taxlaw-2831	129	4	rep	rep	PROPN
taxlaw-2831	129	5	.	.	PUNCT
taxlaw-2831	130	1	no	no	INTJ
taxlaw-2831	130	2	.	.	NOUN
taxlaw-2831	131	1	72	72	NUM
taxlaw-2831	131	2	-	-	SYM
taxlaw-2831	131	3	708	708	NUM
taxlaw-2831	131	4	,	,	PUNCT
taxlaw-2831	131	5	at	at	ADP
taxlaw-2831	131	6	8	8	NUM
taxlaw-2831	131	7	(	(	PUNCT
taxlaw-2831	131	8	1932	1932	NUM
taxlaw-2831	131	9	)	)	PUNCT
taxlaw-2831	132	1	;	;	PUNCT
taxlaw-2831	132	2	s.	s.	PROPN
taxlaw-2831	132	3	rep	rep	PROPN
taxlaw-2831	132	4	.	.	PUNCT
taxlaw-2831	133	1	no	no	INTJ
taxlaw-2831	133	2	.	.	NOUN
taxlaw-2831	134	1	72	72	NUM
taxlaw-2831	134	2	-	-	SYM
taxlaw-2831	134	3	665	665	NUM
taxlaw-2831	134	4	,	,	PUNCT
taxlaw-2831	134	5	at	at	ADP
taxlaw-2831	134	6	11	11	NUM
taxlaw-2831	134	7	(	(	PUNCT
taxlaw-2831	134	8	1932	1932	NUM
taxlaw-2831	134	9	)	)	PUNCT
taxlaw-2831	134	10	;	;	PUNCT
taxlaw-2831	134	11	see	see	VERB
taxlaw-2831	134	12	united	united	PROPN
taxlaw-2831	134	13	states	states	PROPN
taxlaw-2831	134	14	v.	v.	ADP
taxlaw-2831	134	15	irvine	irvine	PROPN
taxlaw-2831	134	16	,	,	PUNCT
taxlaw-2831	134	17	511	511	NUM
taxlaw-2831	134	18	u.s	u.s	PROPN
taxlaw-2831	134	19	.	.	PROPN
taxlaw-2831	134	20	224	224	NUM
taxlaw-2831	134	21	,	,	PUNCT
taxlaw-2831	134	22	234	234	NUM
taxlaw-2831	134	23	(	(	PUNCT
taxlaw-2831	134	24	1994	1994	NUM
taxlaw-2831	134	25	)	)	PUNCT
taxlaw-2831	134	26	;	;	PUNCT
taxlaw-2831	134	27	smith	smith	PROPN
taxlaw-2831	134	28	v.	v.	PROPN
taxlaw-2831	134	29	shaughnessy	shaughnessy	PROPN
taxlaw-2831	134	30	,	,	PUNCT
taxlaw-2831	134	31	318	318	NUM
taxlaw-2831	134	32	u.s	u.s	PROPN
taxlaw-2831	134	33	.	.	PROPN
taxlaw-2831	134	34	176	176	NUM
taxlaw-2831	134	35	,	,	PUNCT
taxlaw-2831	134	36	179	179	NUM
taxlaw-2831	134	37	(	(	PUNCT
taxlaw-2831	134	38	―[t]he	―[t]he	ADJ
taxlaw-2831	134	39	gift	gift	NOUN
taxlaw-2831	134	40	tax	tax	NOUN
taxlaw-2831	134	41	serves	serve	VERB
taxlaw-2831	134	42	to	to	PART
taxlaw-2831	134	43	supplement	supplement	VERB
taxlaw-2831	134	44	the	the	DET
taxlaw-2831	134	45	estate	estate	NOUN
taxlaw-2831	134	46	tax.‖	tax.‖	NUM
taxlaw-2831	134	47	)	)	PUNCT
taxlaw-2831	134	48	;	;	PUNCT
taxlaw-2831	134	49	sanford	sanford	PROPN
taxlaw-2831	134	50	’s	’s	PART
taxlaw-2831	134	51	estate	estate	NOUN
taxlaw-2831	134	52	v.	v.	CCONJ
taxlaw-2831	134	53	comm’r	comm’r	NOUN
taxlaw-2831	134	54	,	,	PUNCT
taxlaw-2831	134	55	308	308	NUM
taxlaw-2831	134	56	u.s	u.s	PROPN
taxlaw-2831	134	57	.	.	PROPN
taxlaw-2831	134	58	39	39	NUM
taxlaw-2831	134	59	,	,	PUNCT
taxlaw-2831	134	60	44	44	NUM
taxlaw-2831	134	61	(	(	PUNCT
taxlaw-2831	134	62	1939	1939	NUM
taxlaw-2831	134	63	)	)	PUNCT
taxlaw-2831	134	64	.	.	PUNCT
taxlaw-2831	135	1	23h.r	23h.r	X
taxlaw-2831	135	2	.	.	PUNCT
taxlaw-2831	136	1	rep	rep	PROPN
taxlaw-2831	136	2	.	.	PUNCT
taxlaw-2831	137	1	no	no	INTJ
taxlaw-2831	137	2	.	.	NOUN
taxlaw-2831	138	1	72	72	NUM
taxlaw-2831	138	2	-	-	SYM
taxlaw-2831	138	3	708	708	NUM
taxlaw-2831	138	4	,	,	PUNCT
taxlaw-2831	138	5	at	at	ADP
taxlaw-2831	138	6	8	8	NUM
taxlaw-2831	138	7	(	(	PUNCT
taxlaw-2831	138	8	1932	1932	NUM
taxlaw-2831	138	9	)	)	PUNCT
taxlaw-2831	139	1	;	;	PUNCT
taxlaw-2831	139	2	s.	s.	PROPN
taxlaw-2831	139	3	rep	rep	PROPN
taxlaw-2831	139	4	.	.	PUNCT
taxlaw-2831	140	1	no	no	INTJ
taxlaw-2831	140	2	.	.	NOUN
taxlaw-2831	141	1	72	72	NUM
taxlaw-2831	141	2	-	-	SYM
taxlaw-2831	141	3	665	665	NUM
taxlaw-2831	141	4	,	,	PUNCT
taxlaw-2831	141	5	at	at	ADP
taxlaw-2831	141	6	11	11	NUM
taxlaw-2831	141	7	(	(	PUNCT
taxlaw-2831	141	8	1932	1932	NUM
taxlaw-2831	141	9	)	)	PUNCT
taxlaw-2831	142	1	;	;	PUNCT
taxlaw-2831	142	2	see	see	VERB
taxlaw-2831	142	3	smith	smith	PROPN
taxlaw-2831	142	4	v.	v.	ADP
taxlaw-2831	142	5	shaughnessy	shaughnessy	PROPN
taxlaw-2831	142	6	,	,	PUNCT
taxlaw-2831	142	7	318	318	NUM
taxlaw-2831	142	8	u.s	u.s	PROPN
taxlaw-2831	142	9	.	.	PROPN
taxlaw-2831	142	10	at	at	ADP
taxlaw-2831	142	11	179	179	NUM
taxlaw-2831	142	12	n.	n.	NOUN
taxlaw-2831	142	13	1	1	NUM
taxlaw-2831	142	14	(	(	PUNCT
taxlaw-2831	142	15	―the	―the	DET
taxlaw-2831	142	16	gift	gift	NOUN
taxlaw-2831	142	17	tax	tax	NOUN
taxlaw-2831	142	18	was	be	AUX
taxlaw-2831	142	19	passed	pass	VERB
taxlaw-2831	142	20	not	not	PART
taxlaw-2831	142	21	only	only	ADV
taxlaw-2831	142	22	to	to	PART
taxlaw-2831	142	23	prevent	prevent	VERB
taxlaw-2831	142	24	estate	estate	NOUN
taxlaw-2831	142	25	tax	tax	NOUN
taxlaw-2831	142	26	avoidance	avoidance	NOUN
taxlaw-2831	142	27	,	,	PUNCT
taxlaw-2831	142	28	but	but	CCONJ
taxlaw-2831	142	29	also	also	ADV
taxlaw-2831	142	30	to	to	PART
taxlaw-2831	142	31	prevent	prevent	VERB
taxlaw-2831	142	32	income	income	NOUN
taxlaw-2831	142	33	tax	tax	NOUN
taxlaw-2831	142	34	avoidance	avoidance	NOUN
taxlaw-2831	142	35	through	through	ADP
taxlaw-2831	142	36	reducing	reduce	VERB
taxlaw-2831	142	37	yearly	yearly	ADJ
taxlaw-2831	142	38	income	income	NOUN
taxlaw-2831	142	39	and	and	CCONJ
taxlaw-2831	142	40	thereby	thereby	ADV
taxlaw-2831	142	41	escaping	escape	VERB
taxlaw-2831	142	42	the	the	DET
taxlaw-2831	142	43	effect	effect	NOUN
taxlaw-2831	142	44	of	of	ADP
taxlaw-2831	142	45	progressive	progressive	ADJ
taxlaw-2831	142	46	surtax	surtax	ADJ
taxlaw-2831	142	47	rates.‖	rates.‖	PROPN
taxlaw-2831	142	48	)	)	PUNCT
taxlaw-2831	142	49	;	;	PUNCT
taxlaw-2831	142	50	sanford	sanford	PROPN
taxlaw-2831	142	51	’s	’s	PART
taxlaw-2831	142	52	estate	estate	NOUN
taxlaw-2831	142	53	,	,	PUNCT
taxlaw-2831	142	54	308	308	NUM
taxlaw-2831	142	55	u.s	u.s	PROPN
taxlaw-2831	142	56	.	.	PROPN
taxlaw-2831	142	57	at	at	ADP
taxlaw-2831	142	58	47	47	NUM
taxlaw-2831	142	59	(	(	PUNCT
taxlaw-2831	142	60	―one	―one	NOUN
taxlaw-2831	142	61	purpose	purpose	NOUN
taxlaw-2831	142	62	of	of	ADP
taxlaw-2831	142	63	the	the	DET
taxlaw-2831	142	64	gift	gift	NOUN
taxlaw-2831	142	65	tax	tax	NOUN
taxlaw-2831	142	66	was	be	AUX
taxlaw-2831	142	67	to	to	PART
taxlaw-2831	142	68	prevent	prevent	VERB
taxlaw-2831	142	69	or	or	CCONJ
taxlaw-2831	142	70	compensate	compensate	VERB
taxlaw-2831	142	71	for	for	ADP
taxlaw-2831	142	72	the	the	DET
taxlaw-2831	142	73	loss	loss	NOUN
taxlaw-2831	142	74	of	of	ADP
taxlaw-2831	142	75	surtax	surtax	NOUN
taxlaw-2831	142	76	upon	upon	SCONJ
taxlaw-2831	142	77	income	income	NOUN
taxlaw-2831	142	78	where	where	SCONJ
taxlaw-2831	142	79	large	large	ADJ
taxlaw-2831	142	80	estates	estate	NOUN
taxlaw-2831	142	81	are	be	AUX
taxlaw-2831	142	82	split	split	VERB
taxlaw-2831	142	83	up	up	ADP
taxlaw-2831	142	84	by	by	ADP
taxlaw-2831	142	85	gifts	gift	NOUN
taxlaw-2831	142	86	to	to	ADP
taxlaw-2831	142	87	numerous	numerous	ADJ
taxlaw-2831	142	88	donees.‖	donees.‖	NOUN
taxlaw-2831	142	89	)	)	PUNCT
taxlaw-2831	142	90	.	.	PUNCT
taxlaw-2831	143	1	24	24	NUM
taxlaw-2831	143	2	to	to	PART
taxlaw-2831	143	3	boost	boost	VERB
taxlaw-2831	143	4	current	current	ADJ
taxlaw-2831	143	5	revenue	revenue	NOUN
taxlaw-2831	143	6	,	,	PUNCT
taxlaw-2831	143	7	the	the	DET
taxlaw-2831	143	8	government	government	NOUN
taxlaw-2831	143	9	may	may	AUX
taxlaw-2831	143	10	also	also	ADV
taxlaw-2831	143	11	want	want	VERB
taxlaw-2831	143	12	to	to	PART
taxlaw-2831	143	13	consider	consider	VERB
taxlaw-2831	143	14	touting	tout	VERB
taxlaw-2831	143	15	the	the	DET
taxlaw-2831	143	16	benefits	benefit	NOUN
taxlaw-2831	143	17	of	of	ADP
taxlaw-2831	143	18	making	make	VERB
taxlaw-2831	143	19	these	these	DET
taxlaw-2831	143	20	simple	simple	ADJ
taxlaw-2831	143	21	tax	tax	NOUN
taxlaw-2831	143	22	-	-	PUNCT
taxlaw-2831	143	23	favored	favor	VERB
taxlaw-2831	143	24	gifts	gift	NOUN
taxlaw-2831	143	25	.	.	PUNCT
taxlaw-2831	144	1	the	the	DET
taxlaw-2831	144	2	simpler	simple	ADJ
taxlaw-2831	144	3	verifiable	verifiable	ADJ
taxlaw-2831	144	4	gift	gift	NOUN
taxlaw-2831	144	5	tax	tax	NOUN
taxlaw-2831	144	6	will	will	AUX
taxlaw-2831	144	7	make	make	VERB
taxlaw-2831	144	8	marketing	marketing	NOUN
taxlaw-2831	144	9	lifetime	lifetime	NOUN
taxlaw-2831	144	10	gifts	gift	NOUN
taxlaw-2831	144	11	more	more	ADV
taxlaw-2831	144	12	accessible	accessible	ADJ
taxlaw-2831	144	13	and	and	CCONJ
taxlaw-2831	144	14	hence	hence	ADV
taxlaw-2831	144	15	much	much	ADV
taxlaw-2831	144	16	easier	easy	ADJ
taxlaw-2831	144	17	to	to	PART
taxlaw-2831	144	18	promote	promote	VERB
taxlaw-2831	144	19	.	.	PUNCT
taxlaw-2831	145	1	188	188	NUM
taxlaw-2831	145	2	columbia	columbia	PROPN
taxlaw-2831	145	3	journal	journal	PROPN
taxlaw-2831	145	4	of	of	ADP
taxlaw-2831	145	5	tax	tax	NOUN
taxlaw-2831	145	6	law	law	NOUN
taxlaw-2831	145	7	[	[	X
taxlaw-2831	145	8	vol	vol	NOUN
taxlaw-2831	145	9	.	.	PUNCT
taxlaw-2831	146	1	6:182	6:182	NUM
taxlaw-2831	146	2	greater	great	ADJ
taxlaw-2831	146	3	amounts	amount	NOUN
taxlaw-2831	146	4	and	and	CCONJ
taxlaw-2831	146	5	crummey	crummey	PROPN
taxlaw-2831	146	6	25	25	NUM
taxlaw-2831	146	7	trusts	trust	NOUN
taxlaw-2831	146	8	.	.	PUNCT
taxlaw-2831	147	1	while	while	SCONJ
taxlaw-2831	147	2	limiting	limit	VERB
taxlaw-2831	147	3	the	the	DET
taxlaw-2831	147	4	annual	annual	ADJ
taxlaw-2831	147	5	exclusion	exclusion	NOUN
taxlaw-2831	147	6	,	,	PUNCT
taxlaw-2831	147	7	which	which	PRON
taxlaw-2831	147	8	was	be	AUX
taxlaw-2831	147	9	intended	intend	VERB
taxlaw-2831	147	10	to	to	PART
taxlaw-2831	147	11	obviate	obviate	VERB
taxlaw-2831	147	12	the	the	DET
taxlaw-2831	147	13	record	record	NOUN
taxlaw-2831	147	14	-	-	PUNCT
taxlaw-2831	147	15	keeping	keep	VERB
taxlaw-2831	147	16	difficulties	difficulty	NOUN
taxlaw-2831	147	17	involved	involve	VERB
taxlaw-2831	147	18	in	in	ADP
taxlaw-2831	147	19	small	small	ADJ
taxlaw-2831	147	20	gifts	gift	NOUN
taxlaw-2831	147	21	,	,	PUNCT
taxlaw-2831	147	22	this	this	DET
taxlaw-2831	147	23	article	article	NOUN
taxlaw-2831	147	24	proposes	propose	VERB
taxlaw-2831	147	25	to	to	PART
taxlaw-2831	147	26	amend	amend	VERB
taxlaw-2831	147	27	trusts	trust	NOUN
taxlaw-2831	147	28	to	to	ADP
taxlaw-2831	147	29	minors	minor	NOUN
taxlaw-2831	147	30	under	under	ADP
taxlaw-2831	147	31	section	section	NOUN
taxlaw-2831	147	32	2503(c	2503(c	NUM
taxlaw-2831	147	33	)	)	PUNCT
taxlaw-2831	147	34	26	26	NUM
taxlaw-2831	147	35	to	to	PART
taxlaw-2831	147	36	allow	allow	VERB
taxlaw-2831	147	37	―minor‖	―minor‖	NOUN
taxlaw-2831	147	38	trusts	trust	VERB
taxlaw-2831	147	39	to	to	PART
taxlaw-2831	147	40	extend	extend	VERB
taxlaw-2831	147	41	the	the	DET
taxlaw-2831	147	42	2503(b	2503(b	NUM
taxlaw-2831	147	43	)	)	PUNCT
taxlaw-2831	147	44	exclusion	exclusion	NOUN
taxlaw-2831	147	45	to	to	PART
taxlaw-2831	147	46	cover	cover	VERB
taxlaw-2831	147	47	donees	donee	NOUN
taxlaw-2831	147	48	until	until	ADP
taxlaw-2831	147	49	age	age	NOUN
taxlaw-2831	147	50	30	30	NUM
taxlaw-2831	147	51	.	.	PUNCT
taxlaw-2831	148	1	at	at	ADP
taxlaw-2831	148	2	that	that	DET
taxlaw-2831	148	3	time	time	NOUN
taxlaw-2831	148	4	,	,	PUNCT
taxlaw-2831	148	5	however	however	ADV
taxlaw-2831	148	6	,	,	PUNCT
taxlaw-2831	148	7	the	the	DET
taxlaw-2831	148	8	trust	trust	NOUN
taxlaw-2831	148	9	would	would	AUX
taxlaw-2831	148	10	need	need	VERB
taxlaw-2831	148	11	to	to	PART
taxlaw-2831	148	12	terminate	terminate	VERB
taxlaw-2831	148	13	and	and	CCONJ
taxlaw-2831	148	14	its	its	PRON
taxlaw-2831	148	15	assets	asset	NOUN
taxlaw-2831	148	16	be	be	AUX
taxlaw-2831	148	17	distributed	distribute	VERB
taxlaw-2831	148	18	.	.	PUNCT
taxlaw-2831	149	1	27	27	NUM
taxlaw-2831	149	2	the	the	DET
taxlaw-2831	149	3	payout	payout	ADJ
taxlaw-2831	149	4	requirement	requirement	NOUN
taxlaw-2831	149	5	of	of	ADP
taxlaw-2831	149	6	section	section	NOUN
taxlaw-2831	149	7	2503(c	2503(c	NUM
taxlaw-2831	149	8	)	)	PUNCT
taxlaw-2831	149	9	at	at	ADP
taxlaw-2831	149	10	age	age	NOUN
taxlaw-2831	149	11	21	21	NUM
taxlaw-2831	149	12	has	have	AUX
taxlaw-2831	149	13	always	always	ADV
taxlaw-2831	149	14	been	be	AUX
taxlaw-2831	149	15	a	a	DET
taxlaw-2831	149	16	concern	concern	NOUN
taxlaw-2831	149	17	for	for	ADP
taxlaw-2831	149	18	donors	donor	NOUN
taxlaw-2831	149	19	28	28	NUM
taxlaw-2831	149	20	and	and	CCONJ
taxlaw-2831	149	21	most	most	ADJ
taxlaw-2831	149	22	estate	estate	NOUN
taxlaw-2831	149	23	planners	planner	NOUN
taxlaw-2831	149	24	use	use	VERB
taxlaw-2831	149	25	techniques	technique	NOUN
taxlaw-2831	149	26	to	to	PART
taxlaw-2831	149	27	discourage	discourage	VERB
taxlaw-2831	149	28	the	the	DET
taxlaw-2831	149	29	termination	termination	NOUN
taxlaw-2831	149	30	of	of	ADP
taxlaw-2831	149	31	these	these	DET
taxlaw-2831	149	32	trusts	trust	NOUN
taxlaw-2831	149	33	.	.	PUNCT
taxlaw-2831	150	1	29	29	NUM
taxlaw-2831	151	1	the	the	DET
taxlaw-2831	151	2	new	new	ADJ
taxlaw-2831	151	3	rule	rule	NOUN
taxlaw-2831	151	4	would	would	AUX
taxlaw-2831	151	5	alleviate	alleviate	VERB
taxlaw-2831	151	6	that	that	DET
taxlaw-2831	151	7	unease	unease	NOUN
taxlaw-2831	151	8	and	and	CCONJ
taxlaw-2831	151	9	shorten	shorten	VERB
taxlaw-2831	151	10	the	the	DET
taxlaw-2831	151	11	actual	actual	ADJ
taxlaw-2831	151	12	term	term	NOUN
taxlaw-2831	151	13	of	of	ADP
taxlaw-2831	151	14	minor	minor	ADJ
taxlaw-2831	151	15	trusts	trust	NOUN
taxlaw-2831	151	16	.	.	PUNCT
taxlaw-2831	152	1	in	in	ADP
taxlaw-2831	152	2	addition	addition	NOUN
taxlaw-2831	152	3	,	,	PUNCT
taxlaw-2831	152	4	the	the	DET
taxlaw-2831	152	5	simpler	simple	ADJ
taxlaw-2831	152	6	verifiable	verifiable	ADJ
taxlaw-2831	152	7	gift	gift	NOUN
taxlaw-2831	152	8	tax	tax	NOUN
taxlaw-2831	152	9	would	would	AUX
taxlaw-2831	152	10	expand	expand	VERB
taxlaw-2831	152	11	the	the	DET
taxlaw-2831	152	12	exclusion	exclusion	NOUN
taxlaw-2831	152	13	under	under	ADP
taxlaw-2831	152	14	section	section	NOUN
taxlaw-2831	152	15	2503(e	2503(e	NUM
taxlaw-2831	152	16	)	)	PUNCT
taxlaw-2831	152	17	to	to	ADP
taxlaw-2831	152	18	other	other	ADJ
taxlaw-2831	152	19	consumption	consumption	NOUN
taxlaw-2831	152	20	type	type	NOUN
taxlaw-2831	152	21	transfers	transfer	NOUN
taxlaw-2831	152	22	.	.	PUNCT
taxlaw-2831	153	1	the	the	DET
taxlaw-2831	153	2	amended	amend	VERB
taxlaw-2831	153	3	statute	statute	NOUN
taxlaw-2831	153	4	would	would	AUX
taxlaw-2831	153	5	state	state	VERB
taxlaw-2831	153	6	that	that	SCONJ
taxlaw-2831	153	7	these	these	DET
taxlaw-2831	153	8	exclusions	exclusion	NOUN
taxlaw-2831	153	9	,	,	PUNCT
taxlaw-2831	153	10	which	which	PRON
taxlaw-2831	153	11	are	be	AUX
taxlaw-2831	153	12	additional	additional	ADJ
taxlaw-2831	153	13	to	to	ADP
taxlaw-2831	153	14	the	the	DET
taxlaw-2831	153	15	annual	annual	ADJ
taxlaw-2831	153	16	exclusion	exclusion	NOUN
taxlaw-2831	153	17	,	,	PUNCT
taxlaw-2831	153	18	are	be	AUX
taxlaw-2831	153	19	intended	intend	VERB
taxlaw-2831	153	20	to	to	PART
taxlaw-2831	153	21	cover	cover	VERB
taxlaw-2831	153	22	consumption	consumption	NOUN
taxlaw-2831	153	23	items	item	NOUN
taxlaw-2831	153	24	and	and	CCONJ
taxlaw-2831	153	25	,	,	PUNCT
taxlaw-2831	153	26	therefore	therefore	ADV
taxlaw-2831	153	27	,	,	PUNCT
taxlaw-2831	153	28	do	do	AUX
taxlaw-2831	153	29	not	not	PART
taxlaw-2831	153	30	apply	apply	VERB
taxlaw-2831	153	31	to	to	ADP
taxlaw-2831	153	32	any	any	DET
taxlaw-2831	153	33	transfer	transfer	NOUN
taxlaw-2831	153	34	that	that	PRON
taxlaw-2831	153	35	,	,	PUNCT
taxlaw-2831	153	36	in	in	ADP
taxlaw-2831	153	37	fact	fact	NOUN
taxlaw-2831	153	38	,	,	PUNCT
taxlaw-2831	153	39	is	be	AUX
taxlaw-2831	153	40	primarily	primarily	ADV
taxlaw-2831	153	41	an	an	DET
taxlaw-2831	153	42	unconsumed	unconsumed	ADJ
taxlaw-2831	153	43	gratuitous	gratuitous	ADJ
taxlaw-2831	153	44	property	property	NOUN
taxlaw-2831	153	45	wealth	wealth	NOUN
taxlaw-2831	153	46	transfer	transfer	NOUN
taxlaw-2831	153	47	.	.	PUNCT
taxlaw-2831	154	1	currently	currently	ADV
taxlaw-2831	154	2	,	,	PUNCT
taxlaw-2831	154	3	section	section	NOUN
taxlaw-2831	154	4	2503(e	2503(e	NUM
taxlaw-2831	154	5	)	)	PUNCT
taxlaw-2831	154	6	excludes	exclude	VERB
taxlaw-2831	154	7	certain	certain	ADJ
taxlaw-2831	154	8	tuition	tuition	NOUN
taxlaw-2831	154	9	and	and	CCONJ
taxlaw-2831	154	10	medical	medical	ADJ
taxlaw-2831	154	11	payments	payment	NOUN
taxlaw-2831	154	12	from	from	ADP
taxlaw-2831	154	13	the	the	DET
taxlaw-2831	154	14	gift	gift	NOUN
taxlaw-2831	154	15	tax	tax	NOUN
taxlaw-2831	154	16	.	.	PUNCT
taxlaw-2831	155	1	30	30	NUM
taxlaw-2831	156	1	this	this	DET
taxlaw-2831	156	2	article	article	NOUN
taxlaw-2831	156	3	proposes	propose	VERB
taxlaw-2831	156	4	three	three	NUM
taxlaw-2831	156	5	additions	addition	NOUN
taxlaw-2831	156	6	to	to	ADP
taxlaw-2831	156	7	this	this	DET
taxlaw-2831	156	8	part	part	NOUN
taxlaw-2831	156	9	of	of	ADP
taxlaw-2831	156	10	the	the	DET
taxlaw-2831	156	11	exclusion	exclusion	NOUN
taxlaw-2831	156	12	statute	statute	NOUN
taxlaw-2831	156	13	:	:	PUNCT
taxlaw-2831	156	14	(	(	PUNCT
taxlaw-2831	156	15	1	1	X
taxlaw-2831	156	16	)	)	PUNCT
taxlaw-2831	156	17	25	25	NUM
taxlaw-2831	156	18	see	see	VERB
taxlaw-2831	156	19	crummey	crummey	PROPN
taxlaw-2831	156	20	v.	v.	ADP
taxlaw-2831	156	21	comm’r	comm’r	NOUN
taxlaw-2831	156	22	,	,	PUNCT
taxlaw-2831	156	23	397	397	NUM
taxlaw-2831	156	24	f.2d	f.2d	SYM
taxlaw-2831	156	25	82	82	NUM
taxlaw-2831	156	26	(	(	PUNCT
taxlaw-2831	156	27	9th	9th	ADJ
taxlaw-2831	156	28	cir	cir	NOUN
taxlaw-2831	156	29	.	.	PUNCT
taxlaw-2831	156	30	1968	1968	NUM
taxlaw-2831	156	31	)	)	PUNCT
taxlaw-2831	156	32	.	.	PUNCT
taxlaw-2831	157	1	in	in	ADP
taxlaw-2831	157	2	a	a	DET
taxlaw-2831	157	3	crummey	crummey	PROPN
taxlaw-2831	157	4	trust	trust	NOUN
taxlaw-2831	157	5	,	,	PUNCT
taxlaw-2831	157	6	―[e]ach	―[e]ach	ADV
taxlaw-2831	157	7	beneficiary	beneficiary	NOUN
taxlaw-2831	157	8	is	be	AUX
taxlaw-2831	157	9	given	give	VERB
taxlaw-2831	157	10	the	the	DET
taxlaw-2831	157	11	power	power	NOUN
taxlaw-2831	157	12	,	,	PUNCT
taxlaw-2831	157	13	exercisable	exercisable	ADJ
taxlaw-2831	157	14	annually	annually	ADV
taxlaw-2831	157	15	,	,	PUNCT
taxlaw-2831	157	16	to	to	PART
taxlaw-2831	157	17	withdraw	withdraw	VERB
taxlaw-2831	157	18	from	from	ADP
taxlaw-2831	157	19	the	the	DET
taxlaw-2831	157	20	trust	trust	NOUN
taxlaw-2831	157	21	an	an	DET
taxlaw-2831	157	22	amount	amount	NOUN
taxlaw-2831	157	23	equal	equal	ADJ
taxlaw-2831	157	24	to	to	ADP
taxlaw-2831	157	25	the	the	DET
taxlaw-2831	157	26	lesser	less	ADJ
taxlaw-2831	157	27	of	of	ADP
taxlaw-2831	157	28	(	(	PUNCT
taxlaw-2831	157	29	a	a	X
taxlaw-2831	157	30	)	)	PUNCT
taxlaw-2831	157	31	the	the	DET
taxlaw-2831	157	32	amount	amount	NOUN
taxlaw-2831	157	33	(	(	PUNCT
taxlaw-2831	157	34	if	if	SCONJ
taxlaw-2831	157	35	any	any	PRON
taxlaw-2831	157	36	)	)	PUNCT
taxlaw-2831	157	37	transferred	transfer	VERB
taxlaw-2831	157	38	to	to	ADP
taxlaw-2831	157	39	the	the	DET
taxlaw-2831	157	40	trust	trust	NOUN
taxlaw-2831	157	41	by	by	ADP
taxlaw-2831	157	42	the	the	DET
taxlaw-2831	157	43	grantor	grantor	NOUN
taxlaw-2831	157	44	during	during	ADP
taxlaw-2831	157	45	that	that	DET
taxlaw-2831	157	46	year	year	NOUN
taxlaw-2831	157	47	or	or	CCONJ
taxlaw-2831	157	48	(	(	PUNCT
taxlaw-2831	157	49	b	b	NOUN
taxlaw-2831	157	50	)	)	PUNCT
taxlaw-2831	157	51	an	an	DET
taxlaw-2831	157	52	amount	amount	NOUN
taxlaw-2831	157	53	equal	equal	ADJ
taxlaw-2831	157	54	to	to	ADP
taxlaw-2831	157	55	the	the	DET
taxlaw-2831	157	56	maximum	maximum	ADJ
taxlaw-2831	157	57	annual	annual	ADJ
taxlaw-2831	157	58	exclusion	exclusion	NOUN
taxlaw-2831	157	59	.	.	PUNCT
taxlaw-2831	158	1	if	if	SCONJ
taxlaw-2831	158	2	the	the	DET
taxlaw-2831	158	3	power	power	NOUN
taxlaw-2831	158	4	is	be	AUX
taxlaw-2831	158	5	not	not	PART
taxlaw-2831	158	6	exercised	exercise	VERB
taxlaw-2831	158	7	,	,	PUNCT
taxlaw-2831	158	8	the	the	DET
taxlaw-2831	158	9	gift	gift	NOUN
taxlaw-2831	158	10	amounts	amount	NOUN
taxlaw-2831	158	11	become	become	VERB
taxlaw-2831	158	12	part	part	NOUN
taxlaw-2831	158	13	of	of	ADP
taxlaw-2831	158	14	the	the	DET
taxlaw-2831	158	15	trust	trust	NOUN
taxlaw-2831	158	16	corpus	corpus	NOUN
taxlaw-2831	158	17	and	and	CCONJ
taxlaw-2831	158	18	cease	cease	VERB
taxlaw-2831	158	19	to	to	PART
taxlaw-2831	158	20	be	be	AUX
taxlaw-2831	158	21	subject	subject	ADJ
taxlaw-2831	158	22	to	to	ADP
taxlaw-2831	158	23	the	the	DET
taxlaw-2831	158	24	demand	demand	NOUN
taxlaw-2831	158	25	power.‖	power.‖	NOUN
taxlaw-2831	158	26	dodge	dodge	NOUN
taxlaw-2831	158	27	,	,	PUNCT
taxlaw-2831	158	28	gerzog	gerzog	PROPN
taxlaw-2831	158	29	&	&	CCONJ
taxlaw-2831	158	30	crawford	crawford	PROPN
taxlaw-2831	158	31	,	,	PUNCT
taxlaw-2831	158	32	supra	supra	PROPN
taxlaw-2831	158	33	note	note	PROPN
taxlaw-2831	158	34	15	15	NUM
taxlaw-2831	158	35	,	,	PUNCT
taxlaw-2831	158	36	at	at	ADP
taxlaw-2831	158	37	131	131	NUM
taxlaw-2831	158	38	.	.	PUNCT
taxlaw-2831	159	1	for	for	ADP
taxlaw-2831	159	2	a	a	DET
taxlaw-2831	159	3	discussion	discussion	NOUN
taxlaw-2831	159	4	of	of	ADP
taxlaw-2831	159	5	the	the	DET
taxlaw-2831	159	6	case	case	NOUN
taxlaw-2831	159	7	and	and	CCONJ
taxlaw-2831	159	8	an	an	DET
taxlaw-2831	159	9	expanded	expand	VERB
taxlaw-2831	159	10	discussion	discussion	NOUN
taxlaw-2831	159	11	of	of	ADP
taxlaw-2831	159	12	a	a	DET
taxlaw-2831	159	13	crummey	crummey	PROPN
taxlaw-2831	159	14	trust	trust	NOUN
taxlaw-2831	159	15	,	,	PUNCT
taxlaw-2831	159	16	see	see	VERB
taxlaw-2831	159	17	dodge	dodge	NOUN
taxlaw-2831	159	18	,	,	PUNCT
taxlaw-2831	159	19	gerzog	gerzog	PROPN
taxlaw-2831	159	20	&	&	CCONJ
taxlaw-2831	159	21	crawford	crawford	PROPN
taxlaw-2831	159	22	,	,	PUNCT
taxlaw-2831	159	23	supra	supra	PROPN
taxlaw-2831	159	24	note	note	VERB
taxlaw-2831	159	25	15	15	NUM
taxlaw-2831	159	26	at	at	ADP
taxlaw-2831	159	27	131	131	NUM
taxlaw-2831	159	28	-	-	SYM
taxlaw-2831	159	29	41	41	NUM
taxlaw-2831	159	30	.	.	PUNCT
taxlaw-2831	160	1	26	26	NUM
taxlaw-2831	160	2	i.r.c	i.r.c	NOUN
taxlaw-2831	160	3	.	.	PUNCT
taxlaw-2831	161	1	§	§	PROPN
taxlaw-2831	161	2	2503(c	2503(c	PRON
taxlaw-2831	161	3	)	)	PUNCT
taxlaw-2831	161	4	provides	provide	VERB
taxlaw-2831	161	5	:	:	PUNCT
taxlaw-2831	161	6	no	no	DET
taxlaw-2831	161	7	part	part	NOUN
taxlaw-2831	161	8	of	of	ADP
taxlaw-2831	161	9	a	a	DET
taxlaw-2831	161	10	gift	gift	NOUN
taxlaw-2831	161	11	to	to	ADP
taxlaw-2831	161	12	an	an	DET
taxlaw-2831	161	13	individual	individual	NOUN
taxlaw-2831	161	14	who	who	PRON
taxlaw-2831	161	15	has	have	AUX
taxlaw-2831	161	16	not	not	PART
taxlaw-2831	161	17	attained	attain	VERB
taxlaw-2831	161	18	the	the	DET
taxlaw-2831	161	19	age	age	NOUN
taxlaw-2831	161	20	of	of	ADP
taxlaw-2831	161	21	21	21	NUM
taxlaw-2831	161	22	years	year	NOUN
taxlaw-2831	161	23	on	on	ADP
taxlaw-2831	161	24	the	the	DET
taxlaw-2831	161	25	date	date	NOUN
taxlaw-2831	161	26	of	of	ADP
taxlaw-2831	161	27	such	such	ADJ
taxlaw-2831	161	28	transfer	transfer	NOUN
taxlaw-2831	161	29	shall	shall	AUX
taxlaw-2831	161	30	be	be	AUX
taxlaw-2831	161	31	considered	consider	VERB
taxlaw-2831	161	32	a	a	DET
taxlaw-2831	161	33	gift	gift	NOUN
taxlaw-2831	161	34	of	of	ADP
taxlaw-2831	161	35	a	a	DET
taxlaw-2831	161	36	future	future	ADJ
taxlaw-2831	161	37	interest	interest	NOUN
taxlaw-2831	161	38	in	in	ADP
taxlaw-2831	161	39	property	property	NOUN
taxlaw-2831	161	40	for	for	ADP
taxlaw-2831	161	41	purposes	purpose	NOUN
taxlaw-2831	161	42	of	of	ADP
taxlaw-2831	161	43	subsection	subsection	NOUN
taxlaw-2831	161	44	(	(	PUNCT
taxlaw-2831	161	45	b	b	NOUN
taxlaw-2831	161	46	)	)	PUNCT
taxlaw-2831	161	47	if	if	SCONJ
taxlaw-2831	161	48	the	the	DET
taxlaw-2831	161	49	property	property	NOUN
taxlaw-2831	161	50	and	and	CCONJ
taxlaw-2831	161	51	the	the	DET
taxlaw-2831	161	52	income	income	NOUN
taxlaw-2831	161	53	therefrom--(1	therefrom--(1	NOUN
taxlaw-2831	161	54	)	)	PUNCT
taxlaw-2831	161	55	may	may	AUX
taxlaw-2831	161	56	be	be	AUX
taxlaw-2831	161	57	expended	expend	VERB
taxlaw-2831	161	58	by	by	ADP
taxlaw-2831	161	59	,	,	PUNCT
taxlaw-2831	161	60	or	or	CCONJ
taxlaw-2831	161	61	for	for	ADP
taxlaw-2831	161	62	the	the	DET
taxlaw-2831	161	63	benefit	benefit	NOUN
taxlaw-2831	161	64	of	of	ADP
taxlaw-2831	161	65	,	,	PUNCT
taxlaw-2831	161	66	the	the	DET
taxlaw-2831	161	67	donee	donee	NOUN
taxlaw-2831	161	68	before	before	ADP
taxlaw-2831	161	69	his	his	PRON
taxlaw-2831	161	70	attaining	attain	VERB
taxlaw-2831	161	71	the	the	DET
taxlaw-2831	161	72	age	age	NOUN
taxlaw-2831	161	73	of	of	ADP
taxlaw-2831	161	74	21	21	NUM
taxlaw-2831	161	75	years	year	NOUN
taxlaw-2831	161	76	,	,	PUNCT
taxlaw-2831	161	77	and	and	CCONJ
taxlaw-2831	161	78	(	(	PUNCT
taxlaw-2831	161	79	2	2	X
taxlaw-2831	161	80	)	)	PUNCT
taxlaw-2831	161	81	will	will	AUX
taxlaw-2831	161	82	to	to	ADP
taxlaw-2831	161	83	the	the	DET
taxlaw-2831	161	84	extent	extent	NOUN
taxlaw-2831	161	85	not	not	PART
taxlaw-2831	161	86	so	so	ADV
taxlaw-2831	161	87	expended-(a	expended-(a	NOUN
taxlaw-2831	161	88	)	)	PUNCT
taxlaw-2831	161	89	pass	pass	VERB
taxlaw-2831	161	90	to	to	ADP
taxlaw-2831	161	91	the	the	DET
taxlaw-2831	161	92	donee	donee	NOUN
taxlaw-2831	161	93	on	on	ADP
taxlaw-2831	161	94	his	his	PRON
taxlaw-2831	161	95	attaining	attain	VERB
taxlaw-2831	161	96	the	the	DET
taxlaw-2831	161	97	age	age	NOUN
taxlaw-2831	161	98	of	of	ADP
taxlaw-2831	161	99	21	21	NUM
taxlaw-2831	161	100	years	year	NOUN
taxlaw-2831	161	101	,	,	PUNCT
taxlaw-2831	161	102	and	and	CCONJ
taxlaw-2831	161	103	(	(	PUNCT
taxlaw-2831	161	104	b	b	NOUN
taxlaw-2831	161	105	)	)	PUNCT
taxlaw-2831	161	106	in	in	ADP
taxlaw-2831	161	107	the	the	DET
taxlaw-2831	161	108	event	event	NOUN
taxlaw-2831	161	109	the	the	DET
taxlaw-2831	161	110	donee	donee	NOUN
taxlaw-2831	161	111	dies	die	VERB
taxlaw-2831	161	112	before	before	ADP
taxlaw-2831	161	113	attaining	attain	VERB
taxlaw-2831	161	114	the	the	DET
taxlaw-2831	161	115	age	age	NOUN
taxlaw-2831	161	116	of	of	ADP
taxlaw-2831	161	117	21	21	NUM
taxlaw-2831	161	118	years	year	NOUN
taxlaw-2831	161	119	,	,	PUNCT
taxlaw-2831	161	120	be	be	AUX
taxlaw-2831	161	121	payable	payable	ADJ
taxlaw-2831	161	122	to	to	ADP
taxlaw-2831	161	123	the	the	DET
taxlaw-2831	161	124	estate	estate	NOUN
taxlaw-2831	161	125	of	of	ADP
taxlaw-2831	161	126	the	the	DET
taxlaw-2831	161	127	donee	donee	NOUN
taxlaw-2831	161	128	or	or	CCONJ
taxlaw-2831	161	129	as	as	SCONJ
taxlaw-2831	161	130	he	he	PRON
taxlaw-2831	161	131	may	may	AUX
taxlaw-2831	161	132	appoint	appoint	VERB
taxlaw-2831	161	133	under	under	ADP
taxlaw-2831	161	134	a	a	DET
taxlaw-2831	161	135	general	general	ADJ
taxlaw-2831	161	136	power	power	NOUN
taxlaw-2831	161	137	of	of	ADP
taxlaw-2831	161	138	appointment	appointment	NOUN
taxlaw-2831	161	139	as	as	SCONJ
taxlaw-2831	161	140	defined	define	VERB
taxlaw-2831	161	141	in	in	ADP
taxlaw-2831	161	142	section	section	NOUN
taxlaw-2831	161	143	2514(c	2514(c	NUM
taxlaw-2831	161	144	)	)	PUNCT
taxlaw-2831	161	145	.	.	PUNCT
taxlaw-2831	162	1	27	27	NUM
taxlaw-2831	162	2	although	although	SCONJ
taxlaw-2831	162	3	commonly	commonly	ADV
taxlaw-2831	162	4	referred	refer	VERB
taxlaw-2831	162	5	to	to	ADP
taxlaw-2831	162	6	as	as	ADP
taxlaw-2831	162	7	covering	cover	VERB
taxlaw-2831	162	8	gifts	gift	NOUN
taxlaw-2831	162	9	to	to	ADP
taxlaw-2831	162	10	minors	minor	NOUN
taxlaw-2831	162	11	,	,	PUNCT
taxlaw-2831	162	12	―minors‖	―minors‖	PROPN
taxlaw-2831	162	13	is	be	AUX
taxlaw-2831	162	14	already	already	ADV
taxlaw-2831	162	15	a	a	DET
taxlaw-2831	162	16	misnomer	misnomer	NOUN
taxlaw-2831	162	17	as	as	ADP
taxlaw-2831	162	18	the	the	DET
taxlaw-2831	162	19	age	age	NOUN
taxlaw-2831	162	20	of	of	ADP
taxlaw-2831	162	21	majority	majority	NOUN
taxlaw-2831	162	22	is	be	AUX
taxlaw-2831	162	23	now	now	ADV
taxlaw-2831	162	24	18	18	NUM
taxlaw-2831	162	25	and	and	CCONJ
taxlaw-2831	162	26	not	not	PART
taxlaw-2831	162	27	21	21	NUM
taxlaw-2831	162	28	when	when	SCONJ
taxlaw-2831	162	29	the	the	DET
taxlaw-2831	162	30	statute	statute	NOUN
taxlaw-2831	162	31	provides	provide	VERB
taxlaw-2831	162	32	for	for	ADP
taxlaw-2831	162	33	termination	termination	NOUN
taxlaw-2831	162	34	and	and	CCONJ
taxlaw-2831	162	35	payment	payment	NOUN
taxlaw-2831	162	36	to	to	ADP
taxlaw-2831	162	37	the	the	DET
taxlaw-2831	162	38	donee	donee	NOUN
taxlaw-2831	162	39	.	.	PUNCT
taxlaw-2831	163	1	yet	yet	ADV
taxlaw-2831	163	2	,	,	PUNCT
taxlaw-2831	163	3	even	even	ADV
taxlaw-2831	163	4	trust	trust	VERB
taxlaw-2831	163	5	termination	termination	NOUN
taxlaw-2831	163	6	and	and	CCONJ
taxlaw-2831	163	7	payout	payout	NOUN
taxlaw-2831	163	8	at	at	ADP
taxlaw-2831	163	9	age	age	NOUN
taxlaw-2831	163	10	21	21	NUM
taxlaw-2831	163	11	does	do	AUX
taxlaw-2831	163	12	not	not	PART
taxlaw-2831	163	13	comport	comport	VERB
taxlaw-2831	163	14	with	with	ADP
taxlaw-2831	163	15	the	the	DET
taxlaw-2831	163	16	contemporary	contemporary	PROPN
taxlaw-2831	163	17	medical	medical	ADJ
taxlaw-2831	163	18	findings	finding	NOUN
taxlaw-2831	163	19	that	that	SCONJ
taxlaw-2831	163	20	young	young	ADJ
taxlaw-2831	163	21	adults	adult	NOUN
taxlaw-2831	163	22	‘	'	PUNCT
taxlaw-2831	163	23	brains	brain	NOUN
taxlaw-2831	163	24	are	be	AUX
taxlaw-2831	163	25	not	not	PART
taxlaw-2831	163	26	completely	completely	ADV
taxlaw-2831	163	27	formed	form	VERB
taxlaw-2831	163	28	until	until	ADP
taxlaw-2831	163	29	their	their	PRON
taxlaw-2831	163	30	mid	mid	NOUN
taxlaw-2831	163	31	-	-	PUNCT
taxlaw-2831	163	32	to	to	ADP
taxlaw-2831	163	33	-	-	PUNCT
taxlaw-2831	163	34	late	late	ADJ
taxlaw-2831	163	35	twenties	twenty	NOUN
taxlaw-2831	163	36	.	.	PUNCT
taxlaw-2831	164	1	see	see	VERB
taxlaw-2831	164	2	,	,	PUNCT
taxlaw-2831	164	3	e.g.	e.g.	ADV
taxlaw-2831	164	4	,	,	PUNCT
taxlaw-2831	164	5	tony	tony	PROPN
taxlaw-2831	164	6	cox	cox	PROPN
taxlaw-2831	164	7	,	,	PUNCT
taxlaw-2831	164	8	brain	brain	NOUN
taxlaw-2831	164	9	maturity	maturity	NOUN
taxlaw-2831	164	10	extends	extend	VERB
taxlaw-2831	164	11	well	well	ADV
taxlaw-2831	164	12	beyond	beyond	ADP
taxlaw-2831	164	13	teen	teen	ADJ
taxlaw-2831	164	14	years	year	NOUN
taxlaw-2831	164	15	,	,	PUNCT
taxlaw-2831	164	16	npr	npr	PROPN
taxlaw-2831	164	17	(	(	PUNCT
taxlaw-2831	164	18	oct	oct	PROPN
taxlaw-2831	164	19	.	.	PROPN
taxlaw-2831	164	20	10	10	NUM
taxlaw-2831	164	21	,	,	PUNCT
taxlaw-2831	164	22	2011	2011	NUM
taxlaw-2831	164	23	)	)	PUNCT
taxlaw-2831	164	24	,	,	PUNCT
taxlaw-2831	164	25	available	available	ADJ
taxlaw-2831	164	26	at	at	ADP
taxlaw-2831	164	27	http://www.npr.org/	http://www.npr.org/	PROPN
taxlaw-2831	164	28	templates	template	NOUN
taxlaw-2831	164	29	/	/	SYM
taxlaw-2831	164	30	story	story	NOUN
taxlaw-2831	164	31	/	/	SYM
taxlaw-2831	164	32	story.php?storyid=141164708	story.php?storyid=141164708	NOUN
taxlaw-2831	164	33	(	(	PUNCT
taxlaw-2831	164	34	interviewing	interview	VERB
taxlaw-2831	164	35	sandra	sandra	PROPN
taxlaw-2831	164	36	aamodt	aamodt	PROPN
taxlaw-2831	164	37	,	,	PUNCT
taxlaw-2831	164	38	neuroscientist	neuroscientist	NOUN
taxlaw-2831	164	39	and	and	CCONJ
taxlaw-2831	164	40	co	co	NOUN
taxlaw-2831	164	41	-	-	NOUN
taxlaw-2831	164	42	author	author	NOUN
taxlaw-2831	164	43	of	of	ADP
taxlaw-2831	164	44	welcome	welcome	NOUN
taxlaw-2831	164	45	to	to	ADP
taxlaw-2831	164	46	your	your	PRON
taxlaw-2831	164	47	child	child	NOUN
taxlaw-2831	164	48	's	's	PART
taxlaw-2831	164	49	brain	brain	NOUN
taxlaw-2831	164	50	:	:	PUNCT
taxlaw-2831	164	51	how	how	SCONJ
taxlaw-2831	164	52	the	the	DET
taxlaw-2831	164	53	mind	mind	NOUN
taxlaw-2831	164	54	grows	grow	VERB
taxlaw-2831	164	55	from	from	ADP
taxlaw-2831	164	56	conception	conception	NOUN
taxlaw-2831	164	57	to	to	ADP
taxlaw-2831	164	58	college	college	NOUN
taxlaw-2831	164	59	)	)	PUNCT
taxlaw-2831	164	60	;	;	PUNCT
taxlaw-2831	164	61	a.	a.	PROPN
taxlaw-2831	164	62	rae	rae	PROPN
taxlaw-2831	164	63	simpson	simpson	PROPN
taxlaw-2831	164	64	,	,	PUNCT
taxlaw-2831	164	65	brain	brain	NOUN
taxlaw-2831	164	66	changes	change	NOUN
taxlaw-2831	164	67	,	,	PUNCT
taxlaw-2831	164	68	mit	mit	VERB
taxlaw-2831	164	69	young	young	ADJ
taxlaw-2831	164	70	adult	adult	PROPN
taxlaw-2831	164	71	dev	dev	PROPN
taxlaw-2831	164	72	.	.	PROPN
taxlaw-2831	164	73	project	project	NOUN
taxlaw-2831	164	74	(	(	PUNCT
taxlaw-2831	164	75	2008	2008	NUM
taxlaw-2831	164	76	)	)	PUNCT
taxlaw-2831	164	77	,	,	PUNCT
taxlaw-2831	164	78	available	available	ADJ
taxlaw-2831	164	79	at	at	ADP
taxlaw-2831	164	80	http://hrweb.mit.edu/worklife/youngadult/	http://hrweb.mit.edu/worklife/youngadult/	PROPN
taxlaw-2831	164	81	brain.html#beyond	brain.html#beyond	PROPN
taxlaw-2831	164	82	(	(	PUNCT
taxlaw-2831	164	83	arguing	argue	VERB
taxlaw-2831	164	84	that	that	SCONJ
taxlaw-2831	164	85	the	the	DET
taxlaw-2831	164	86	brain	brain	NOUN
taxlaw-2831	164	87	is	be	AUX
taxlaw-2831	164	88	not	not	PART
taxlaw-2831	164	89	fully	fully	ADV
taxlaw-2831	164	90	developed	develop	VERB
taxlaw-2831	164	91	until	until	ADP
taxlaw-2831	164	92	at	at	ADP
taxlaw-2831	164	93	least	least	ADJ
taxlaw-2831	164	94	age	age	NOUN
taxlaw-2831	164	95	25	25	NUM
taxlaw-2831	164	96	)	)	PUNCT
taxlaw-2831	164	97	.	.	PUNCT
taxlaw-2831	165	1	thus	thus	ADV
taxlaw-2831	165	2	,	,	PUNCT
taxlaw-2831	165	3	it	it	PRON
taxlaw-2831	165	4	is	be	AUX
taxlaw-2831	165	5	not	not	PART
taxlaw-2831	165	6	surprising	surprising	ADJ
taxlaw-2831	165	7	for	for	ADP
taxlaw-2831	165	8	donors	donor	NOUN
taxlaw-2831	165	9	today	today	NOUN
taxlaw-2831	165	10	to	to	PART
taxlaw-2831	165	11	be	be	AUX
taxlaw-2831	165	12	wary	wary	ADJ
taxlaw-2831	165	13	of	of	ADP
taxlaw-2831	165	14	creating	create	VERB
taxlaw-2831	165	15	these	these	DET
taxlaw-2831	165	16	trusts	trust	NOUN
taxlaw-2831	165	17	and	and	CCONJ
taxlaw-2831	165	18	,	,	PUNCT
taxlaw-2831	165	19	consequently	consequently	ADV
taxlaw-2831	165	20	,	,	PUNCT
taxlaw-2831	165	21	this	this	PRON
taxlaw-2831	165	22	explains	explain	VERB
taxlaw-2831	165	23	t	t	NOUN
taxlaw-2831	165	24	he	he	PRON
taxlaw-2831	165	25	employment	employment	NOUN
taxlaw-2831	165	26	of	of	ADP
taxlaw-2831	165	27	techniques	technique	NOUN
taxlaw-2831	165	28	to	to	PART
taxlaw-2831	165	29	minimize	minimize	VERB
taxlaw-2831	165	30	the	the	DET
taxlaw-2831	165	31	actual	actual	ADJ
taxlaw-2831	165	32	termination	termination	NOUN
taxlaw-2831	165	33	and	and	CCONJ
taxlaw-2831	165	34	payout	payout	NOUN
taxlaw-2831	165	35	at	at	ADP
taxlaw-2831	165	36	age	age	NOUN
taxlaw-2831	165	37	21	21	NUM
taxlaw-2831	165	38	.	.	PUNCT
taxlaw-2831	166	1	see	see	VERB
taxlaw-2831	166	2	dodge	dodge	NOUN
taxlaw-2831	166	3	,	,	PUNCT
taxlaw-2831	166	4	gerzog	gerzog	NOUN
taxlaw-2831	166	5	,	,	PUNCT
taxlaw-2831	166	6	and	and	CCONJ
taxlaw-2831	166	7	crawford	crawford	PROPN
taxlaw-2831	166	8	,	,	PUNCT
taxlaw-2831	166	9	supra	supra	PROPN
taxlaw-2831	166	10	note	note	PROPN
taxlaw-2831	166	11	15	15	NUM
taxlaw-2831	166	12	,	,	PUNCT
taxlaw-2831	166	13	at	at	ADP
taxlaw-2831	166	14	129–31	129–31	PROPN
taxlaw-2831	166	15	.	.	PUNCT
taxlaw-2831	167	1	28	28	NUM
taxlaw-2831	167	2	see	see	VERB
taxlaw-2831	167	3	james	james	PROPN
taxlaw-2831	167	4	casner	casner	PROPN
taxlaw-2831	167	5	,	,	PUNCT
taxlaw-2831	167	6	american	american	PROPN
taxlaw-2831	167	7	law	law	PROPN
taxlaw-2831	167	8	institute	institute	PROPN
taxlaw-2831	167	9	federal	federal	PROPN
taxlaw-2831	167	10	estate	estate	PROPN
taxlaw-2831	167	11	and	and	CCONJ
taxlaw-2831	167	12	gift	gift	NOUN
taxlaw-2831	167	13	tax	tax	NOUN
taxlaw-2831	167	14	project	project	NOUN
taxlaw-2831	167	15	,	,	PUNCT
taxlaw-2831	167	16	22	22	NUM
taxlaw-2831	167	17	tax	tax	NOUN
taxlaw-2831	167	18	l.	l.	PROPN
taxlaw-2831	167	19	rev	rev	PROPN
taxlaw-2831	167	20	.	.	PROPN
taxlaw-2831	167	21	515	515	NUM
taxlaw-2831	167	22	,	,	PUNCT
taxlaw-2831	167	23	530	530	NUM
taxlaw-2831	167	24	(	(	PUNCT
taxlaw-2831	167	25	1967	1967	NUM
taxlaw-2831	167	26	)	)	PUNCT
taxlaw-2831	167	27	(	(	PUNCT
taxlaw-2831	167	28	―the	―the	DET
taxlaw-2831	167	29	most	most	ADV
taxlaw-2831	167	30	troublesome	troublesome	ADJ
taxlaw-2831	167	31	aspect	aspect	NOUN
taxlaw-2831	167	32	of	of	ADP
taxlaw-2831	167	33	the	the	DET
taxlaw-2831	167	34	requirements	requirement	NOUN
taxlaw-2831	167	35	has	have	AUX
taxlaw-2831	167	36	been	be	AUX
taxlaw-2831	167	37	that	that	SCONJ
taxlaw-2831	167	38	the	the	DET
taxlaw-2831	167	39	beneficiary	beneficiary	NOUN
taxlaw-2831	167	40	be	be	AUX
taxlaw-2831	167	41	entitled	entitle	VERB
taxlaw-2831	167	42	to	to	ADP
taxlaw-2831	167	43	the	the	DET
taxlaw-2831	167	44	principal	principal	NOUN
taxlaw-2831	167	45	and	and	CCONJ
taxlaw-2831	167	46	any	any	DET
taxlaw-2831	167	47	accumulated	accumulate	VERB
taxlaw-2831	167	48	income	income	NOUN
taxlaw-2831	167	49	when	when	SCONJ
taxlaw-2831	167	50	he	he	PRON
taxlaw-2831	167	51	reaches	reach	VERB
taxlaw-2831	167	52	21	21	NUM
taxlaw-2831	167	53	if	if	SCONJ
taxlaw-2831	167	54	the	the	DET
taxlaw-2831	167	55	gift	gift	NOUN
taxlaw-2831	167	56	of	of	ADP
taxlaw-2831	167	57	principal	principal	NOUN
taxlaw-2831	167	58	is	be	AUX
taxlaw-2831	167	59	to	to	PART
taxlaw-2831	167	60	qualify	qualify	VERB
taxlaw-2831	167	61	for	for	ADP
taxlaw-2831	167	62	the	the	DET
taxlaw-2831	167	63	exclusion.‖	exclusion.‖	NOUN
taxlaw-2831	167	64	)	)	PUNCT
taxlaw-2831	167	65	.	.	PUNCT
taxlaw-2831	168	1	29	29	NUM
taxlaw-2831	168	2	see	see	VERB
taxlaw-2831	168	3	bridget	bridget	PROPN
taxlaw-2831	168	4	j.	j.	PROPN
taxlaw-2831	168	5	crawford	crawford	PROPN
taxlaw-2831	168	6	,	,	PUNCT
taxlaw-2831	168	7	reform	reform	VERB
taxlaw-2831	168	8	the	the	DET
taxlaw-2831	168	9	gift	gift	NOUN
taxlaw-2831	168	10	tax	tax	NOUN
taxlaw-2831	168	11	annual	annual	ADJ
taxlaw-2831	168	12	exclusion	exclusion	NOUN
taxlaw-2831	168	13	to	to	PART
taxlaw-2831	168	14	raise	raise	VERB
taxlaw-2831	168	15	revenue	revenue	NOUN
taxlaw-2831	168	16	,	,	PUNCT
taxlaw-2831	168	17	132	132	NUM
taxlaw-2831	168	18	tax	tax	NOUN
taxlaw-2831	168	19	notes	note	NOUN
taxlaw-2831	168	20	443	443	NUM
taxlaw-2831	168	21	(	(	PUNCT
taxlaw-2831	168	22	july	july	PROPN
taxlaw-2831	168	23	25	25	NUM
taxlaw-2831	168	24	,	,	PUNCT
taxlaw-2831	168	25	2011	2011	NUM
taxlaw-2831	168	26	)	)	PUNCT
taxlaw-2831	168	27	(	(	PUNCT
taxlaw-2831	168	28	citing	cite	VERB
taxlaw-2831	168	29	rev	rev	PROPN
taxlaw-2831	168	30	.	.	PROPN
taxlaw-2831	168	31	rul	rul	NOUN
taxlaw-2831	168	32	.	.	PUNCT
taxlaw-2831	169	1	74	74	NUM
taxlaw-2831	169	2	-	-	SYM
taxlaw-2831	169	3	43	43	NUM
taxlaw-2831	169	4	,	,	PUNCT
taxlaw-2831	169	5	1974	1974	NUM
taxlaw-2831	169	6	c.b	c.b	PROPN
taxlaw-2831	169	7	.	.	PROPN
taxlaw-2831	169	8	285	285	NUM
taxlaw-2831	169	9	)	)	PUNCT
taxlaw-2831	169	10	(	(	PUNCT
taxlaw-2831	169	11	―if	―if	NOUN
taxlaw-2831	169	12	the	the	DET
taxlaw-2831	169	13	beneficiary	beneficiary	NOUN
taxlaw-2831	169	14	has	have	VERB
taxlaw-2831	169	15	the	the	DET
taxlaw-2831	169	16	right	right	NOUN
taxlaw-2831	169	17	to	to	PART
taxlaw-2831	169	18	withdraw	withdraw	VERB
taxlaw-2831	169	19	all	all	DET
taxlaw-2831	169	20	the	the	DET
taxlaw-2831	169	21	trust	trust	NOUN
taxlaw-2831	169	22	property	property	NOUN
taxlaw-2831	169	23	at	at	ADP
taxlaw-2831	169	24	age	age	NOUN
taxlaw-2831	169	25	21	21	NUM
taxlaw-2831	169	26	but	but	CCONJ
taxlaw-2831	169	27	the	the	DET
taxlaw-2831	169	28	trust	trust	NOUN
taxlaw-2831	169	29	continues	continue	VERB
taxlaw-2831	169	30	if	if	SCONJ
taxlaw-2831	169	31	the	the	DET
taxlaw-2831	169	32	beneficiary	beneficiary	NOUN
taxlaw-2831	169	33	does	do	AUX
taxlaw-2831	169	34	not	not	PART
taxlaw-2831	169	35	do	do	VERB
taxlaw-2831	169	36	so	so	ADV
taxlaw-2831	169	37	,	,	PUNCT
taxlaw-2831	169	38	the	the	DET
taxlaw-2831	169	39	trust	trust	NOUN
taxlaw-2831	169	40	will	will	AUX
taxlaw-2831	169	41	still	still	ADV
taxlaw-2831	169	42	qualify	qualify	VERB
taxlaw-2831	169	43	for	for	ADP
taxlaw-2831	169	44	the	the	DET
taxlaw-2831	169	45	annual	annual	ADJ
taxlaw-2831	169	46	exclusion.‖	exclusion.‖	NOUN
taxlaw-2831	169	47	)	)	PUNCT
taxlaw-2831	169	48	.	.	PUNCT
taxlaw-2831	170	1	30	30	NUM
taxlaw-2831	170	2	i.r.c	i.r.c	NOUN
taxlaw-2831	170	3	.	.	PUNCT
taxlaw-2831	171	1	§	§	PROPN
taxlaw-2831	171	2	2503(e	2503(e	NUM
taxlaw-2831	171	3	)	)	PUNCT
taxlaw-2831	171	4	provides	provide	VERB
taxlaw-2831	171	5	:	:	PUNCT
taxlaw-2831	171	6	(	(	PUNCT
taxlaw-2831	171	7	1	1	X
taxlaw-2831	171	8	)	)	PUNCT
taxlaw-2831	171	9	any	any	DET
taxlaw-2831	171	10	qualified	qualified	ADJ
taxlaw-2831	171	11	transfer	transfer	NOUN
taxlaw-2831	171	12	shall	shall	AUX
taxlaw-2831	171	13	not	not	PART
taxlaw-2831	171	14	be	be	AUX
taxlaw-2831	171	15	treated	treat	VERB
taxlaw-2831	171	16	as	as	ADP
taxlaw-2831	171	17	a	a	DET
taxlaw-2831	171	18	transfer	transfer	NOUN
taxlaw-2831	171	19	of	of	ADP
taxlaw-2831	171	20	property	property	NOUN
taxlaw-2831	171	21	by	by	ADP
taxlaw-2831	171	22	gift	gift	NOUN
taxlaw-2831	171	23	for	for	ADP
taxlaw-2831	171	24	purposes	purpose	NOUN
taxlaw-2831	171	25	of	of	ADP
taxlaw-2831	171	26	this	this	DET
taxlaw-2831	171	27	chapter	chapter	NOUN
taxlaw-2831	171	28	.	.	PUNCT
taxlaw-2831	172	1	(	(	PUNCT
taxlaw-2831	172	2	2	2	X
taxlaw-2831	172	3	)	)	PUNCT
taxlaw-2831	172	4	for	for	ADP
taxlaw-2831	172	5	purposes	purpose	NOUN
taxlaw-2831	172	6	of	of	ADP
taxlaw-2831	172	7	this	this	DET
taxlaw-2831	172	8	subsection	subsection	NOUN
taxlaw-2831	172	9	,	,	PUNCT
taxlaw-2831	172	10	the	the	DET
taxlaw-2831	172	11	term	term	NOUN
taxlaw-2831	172	12	―qualified	―qualifie	VERB
taxlaw-2831	172	13	transfer‖	transfer‖	NOUN
taxlaw-2831	172	14	means	mean	VERB
taxlaw-2831	172	15	2015	2015	NUM
taxlaw-2831	172	16	]	]	PUNCT
taxlaw-2831	172	17	a	a	DET
taxlaw-2831	172	18	simpler	simple	ADJ
taxlaw-2831	172	19	verifiable	verifiable	ADJ
taxlaw-2831	172	20	gift	gift	NOUN
taxlaw-2831	172	21	tax	tax	NOUN
taxlaw-2831	172	22	189	189	NUM
taxlaw-2831	172	23	an	an	DET
taxlaw-2831	172	24	expanded	expand	VERB
taxlaw-2831	172	25	section	section	NOUN
taxlaw-2831	172	26	2503(e	2503(e	NUM
taxlaw-2831	172	27	)	)	PUNCT
taxlaw-2831	172	28	education	education	NOUN
taxlaw-2831	172	29	exclusion	exclusion	NOUN
taxlaw-2831	172	30	that	that	PRON
taxlaw-2831	172	31	would	would	AUX
taxlaw-2831	172	32	cover	cover	VERB
taxlaw-2831	172	33	―qualified	―qualified	ADJ
taxlaw-2831	172	34	higher	high	ADJ
taxlaw-2831	172	35	education	education	NOUN
taxlaw-2831	172	36	expenses‖	expenses‖	PROPN
taxlaw-2831	172	37	(	(	PUNCT
taxlaw-2831	172	38	as	as	SCONJ
taxlaw-2831	172	39	defined	define	VERB
taxlaw-2831	172	40	in	in	ADP
taxlaw-2831	172	41	section	section	NOUN
taxlaw-2831	172	42	529	529	NUM
taxlaw-2831	172	43	)	)	PUNCT
taxlaw-2831	172	44	while	while	SCONJ
taxlaw-2831	172	45	the	the	DET
taxlaw-2831	172	46	donee	donee	NOUN
taxlaw-2831	172	47	is	be	AUX
taxlaw-2831	172	48	attending	attend	VERB
taxlaw-2831	172	49	postsecondary	postsecondary	ADJ
taxlaw-2831	172	50	school	school	NOUN
taxlaw-2831	172	51	as	as	ADP
taxlaw-2831	172	52	,	,	PUNCT
taxlaw-2831	172	53	at	at	ADP
taxlaw-2831	172	54	least	least	ADJ
taxlaw-2831	172	55	,	,	PUNCT
taxlaw-2831	172	56	a	a	DET
taxlaw-2831	172	57	half	half	ADJ
taxlaw-2831	172	58	-	-	PUNCT
taxlaw-2831	172	59	time	time	NOUN
taxlaw-2831	172	60	student	student	NOUN
taxlaw-2831	172	61	;	;	PUNCT
taxlaw-2831	172	62	31	31	NUM
taxlaw-2831	172	63	(	(	PUNCT
taxlaw-2831	172	64	2	2	NUM
taxlaw-2831	172	65	)	)	PUNCT
taxlaw-2831	172	66	an	an	DET
taxlaw-2831	172	67	exclusion	exclusion	NOUN
taxlaw-2831	172	68	that	that	PRON
taxlaw-2831	172	69	would	would	AUX
taxlaw-2831	172	70	cover	cover	VERB
taxlaw-2831	172	71	reasonable	reasonable	ADJ
taxlaw-2831	172	72	living	living	NOUN
taxlaw-2831	172	73	expenses	expense	NOUN
taxlaw-2831	172	74	(	(	PUNCT
taxlaw-2831	172	75	food	food	NOUN
taxlaw-2831	172	76	,	,	PUNCT
taxlaw-2831	172	77	clothing	clothing	NOUN
taxlaw-2831	172	78	,	,	PUNCT
taxlaw-2831	172	79	and	and	CCONJ
taxlaw-2831	172	80	lodging	lodging	NOUN
taxlaw-2831	172	81	)	)	PUNCT
taxlaw-2831	172	82	of	of	ADP
taxlaw-2831	172	83	any	any	DET
taxlaw-2831	172	84	donee	donee	NOUN
taxlaw-2831	172	85	living	live	VERB
taxlaw-2831	172	86	in	in	ADP
taxlaw-2831	172	87	the	the	DET
taxlaw-2831	172	88	same	same	ADJ
taxlaw-2831	172	89	residence	residence	NOUN
taxlaw-2831	172	90	as	as	ADP
taxlaw-2831	172	91	the	the	DET
taxlaw-2831	172	92	donor	donor	NOUN
taxlaw-2831	172	93	,	,	PUNCT
taxlaw-2831	172	94	regardless	regardless	ADV
taxlaw-2831	172	95	of	of	ADP
taxlaw-2831	172	96	age	age	NOUN
taxlaw-2831	172	97	;	;	PUNCT
taxlaw-2831	172	98	32	32	NUM
taxlaw-2831	172	99	and	and	CCONJ
taxlaw-2831	172	100	(	(	PUNCT
taxlaw-2831	172	101	3	3	X
taxlaw-2831	172	102	)	)	PUNCT
taxlaw-2831	172	103	an	an	DET
taxlaw-2831	172	104	exclusion	exclusion	NOUN
taxlaw-2831	172	105	that	that	PRON
taxlaw-2831	172	106	would	would	AUX
taxlaw-2831	172	107	apply	apply	VERB
taxlaw-2831	172	108	to	to	ADP
taxlaw-2831	172	109	cash	cash	NOUN
taxlaw-2831	172	110	payments	payment	NOUN
taxlaw-2831	172	111	to	to	ADP
taxlaw-2831	172	112	any	any	DET
taxlaw-2831	172	113	individual	individual	NOUN
taxlaw-2831	172	114	who	who	PRON
taxlaw-2831	172	115	provides	provide	VERB
taxlaw-2831	172	116	care	care	NOUN
taxlaw-2831	172	117	for	for	ADP
taxlaw-2831	172	118	a	a	DET
taxlaw-2831	172	119	disabled	disabled	ADJ
taxlaw-2831	172	120	person	person	NOUN
taxlaw-2831	172	121	,	,	PUNCT
taxlaw-2831	172	122	including	include	VERB
taxlaw-2831	172	123	the	the	DET
taxlaw-2831	172	124	donor	donor	NOUN
taxlaw-2831	172	125	,	,	PUNCT
taxlaw-2831	172	126	living	live	VERB
taxlaw-2831	172	127	in	in	ADP
taxlaw-2831	172	128	the	the	DET
taxlaw-2831	172	129	donor‘s	donor‘	VERB
taxlaw-2831	172	130	home	home	NOUN
taxlaw-2831	172	131	as	as	ADV
taxlaw-2831	172	132	long	long	ADV
taxlaw-2831	172	133	as	as	SCONJ
taxlaw-2831	172	134	the	the	DET
taxlaw-2831	172	135	payments	payment	NOUN
taxlaw-2831	172	136	bear	bear	VERB
taxlaw-2831	172	137	a	a	DET
taxlaw-2831	172	138	reasonable	reasonable	ADJ
taxlaw-2831	172	139	relationship	relationship	NOUN
taxlaw-2831	172	140	to	to	ADP
taxlaw-2831	172	141	the	the	DET
taxlaw-2831	172	142	services	service	NOUN
taxlaw-2831	172	143	provided	provide	VERB
taxlaw-2831	172	144	to	to	ADP
taxlaw-2831	172	145	the	the	DET
taxlaw-2831	172	146	disabled	disabled	ADJ
taxlaw-2831	172	147	person	person	NOUN
taxlaw-2831	172	148	and	and	CCONJ
taxlaw-2831	172	149	all	all	DET
taxlaw-2831	172	150	associated	associated	ADJ
taxlaw-2831	172	151	required	require	VERB
taxlaw-2831	172	152	state	state	NOUN
taxlaw-2831	172	153	and	and	CCONJ
taxlaw-2831	172	154	federal	federal	ADJ
taxlaw-2831	172	155	employment	employment	NOUN
taxlaw-2831	172	156	and	and	CCONJ
taxlaw-2831	172	157	income	income	NOUN
taxlaw-2831	172	158	taxes	taxis	NOUN
taxlaw-2831	172	159	are	be	AUX
taxlaw-2831	172	160	timely	timely	ADV
taxlaw-2831	172	161	paid	pay	VERB
taxlaw-2831	172	162	.	.	PUNCT
taxlaw-2831	173	1	while	while	SCONJ
taxlaw-2831	173	2	payments	payment	NOUN
taxlaw-2831	173	3	to	to	ADP
taxlaw-2831	173	4	non	non	NOUN
taxlaw-2831	173	5	-	-	NOUN
taxlaw-2831	173	6	relatives	relative	NOUN
taxlaw-2831	173	7	generally	generally	ADV
taxlaw-2831	173	8	fall	fall	VERB
taxlaw-2831	173	9	outside	outside	ADV
taxlaw-2831	173	10	of	of	ADP
taxlaw-2831	173	11	the	the	DET
taxlaw-2831	173	12	gift	gift	NOUN
taxlaw-2831	173	13	tax	tax	NOUN
taxlaw-2831	173	14	under	under	ADP
taxlaw-2831	173	15	the	the	DET
taxlaw-2831	173	16	―ordinary	―ordinary	ADJ
taxlaw-2831	173	17	-	-	PUNCT
taxlaw-2831	173	18	course	course	NOUN
taxlaw-2831	173	19	-	-	PUNCT
taxlaw-2831	173	20	of	of	ADP
taxlaw-2831	173	21	-	-	PUNCT
taxlaw-2831	173	22	business‖	business‖	NOUN
taxlaw-2831	173	23	exception	exception	NOUN
taxlaw-2831	173	24	in	in	ADP
taxlaw-2831	173	25	the	the	DET
taxlaw-2831	173	26	gift	gift	NOUN
taxlaw-2831	173	27	tax	tax	NOUN
taxlaw-2831	173	28	regulations	regulation	NOUN
taxlaw-2831	173	29	,	,	PUNCT
taxlaw-2831	173	30	33	33	NUM
taxlaw-2831	173	31	payments	payment	NOUN
taxlaw-2831	173	32	to	to	ADP
taxlaw-2831	173	33	relatives	relative	NOUN
taxlaw-2831	173	34	who	who	PRON
taxlaw-2831	173	35	perform	perform	VERB
taxlaw-2831	173	36	care	care	NOUN
taxlaw-2831	173	37	for	for	ADP
taxlaw-2831	173	38	their	their	PRON
taxlaw-2831	173	39	disabled	disabled	ADJ
taxlaw-2831	173	40	relatives	relative	NOUN
taxlaw-2831	173	41	have	have	AUX
taxlaw-2831	173	42	at	at	ADP
taxlaw-2831	173	43	times	time	NOUN
taxlaw-2831	173	44	been	be	AUX
taxlaw-2831	173	45	construed	construe	VERB
taxlaw-2831	173	46	as	as	ADP
taxlaw-2831	173	47	taxable	taxable	ADJ
taxlaw-2831	173	48	gifts	gift	NOUN
taxlaw-2831	173	49	.	.	PUNCT
taxlaw-2831	174	1	34	34	NUM
taxlaw-2831	174	2	the	the	DET
taxlaw-2831	174	3	purpose	purpose	NOUN
taxlaw-2831	174	4	of	of	ADP
taxlaw-2831	174	5	this	this	DET
taxlaw-2831	174	6	added	add	VERB
taxlaw-2831	174	7	exclusion	exclusion	NOUN
taxlaw-2831	174	8	is	be	AUX
taxlaw-2831	174	9	to	to	PART
taxlaw-2831	174	10	clarify	clarify	VERB
taxlaw-2831	174	11	under	under	ADP
taxlaw-2831	174	12	what	what	PRON
taxlaw-2831	174	13	circumstances	circumstance	NOUN
taxlaw-2831	174	14	payments	payment	NOUN
taxlaw-2831	174	15	to	to	ADP
taxlaw-2831	174	16	family	family	NOUN
taxlaw-2831	174	17	and	and	CCONJ
taxlaw-2831	174	18	friend	friend	NOUN
taxlaw-2831	174	19	caregivers	caregiver	NOUN
taxlaw-2831	174	20	would	would	AUX
taxlaw-2831	174	21	be	be	AUX
taxlaw-2831	174	22	exempt	exempt	ADJ
taxlaw-2831	174	23	from	from	ADP
taxlaw-2831	174	24	gift	gift	NOUN
taxlaw-2831	174	25	tax	tax	NOUN
taxlaw-2831	174	26	.	.	PUNCT
taxlaw-2831	175	1	the	the	DET
taxlaw-2831	175	2	author	author	NOUN
taxlaw-2831	175	3	understands	understand	VERB
taxlaw-2831	175	4	that	that	SCONJ
taxlaw-2831	175	5	the	the	DET
taxlaw-2831	175	6	consumption	consumption	NOUN
taxlaw-2831	175	7	exclusions	exclusion	NOUN
taxlaw-2831	175	8	indirectly	indirectly	ADV
taxlaw-2831	175	9	add	add	VERB
taxlaw-2831	175	10	to	to	ADP
taxlaw-2831	175	11	the	the	DET
taxlaw-2831	175	12	transferee‘s	transferee‘s	PROPN
taxlaw-2831	175	13	wealth	wealth	NOUN
taxlaw-2831	175	14	,	,	PUNCT
taxlaw-2831	175	15	either	either	CCONJ
taxlaw-2831	175	16	by	by	ADP
taxlaw-2831	175	17	adding	add	VERB
taxlaw-2831	175	18	to	to	ADP
taxlaw-2831	175	19	her	her	PRON
taxlaw-2831	175	20	human	human	ADJ
taxlaw-2831	175	21	capital	capital	NOUN
taxlaw-2831	175	22	(	(	PUNCT
taxlaw-2831	175	23	the	the	DET
taxlaw-2831	175	24	ability	ability	NOUN
taxlaw-2831	175	25	to	to	PART
taxlaw-2831	175	26	make	make	VERB
taxlaw-2831	175	27	more	more	ADJ
taxlaw-2831	175	28	money	money	NOUN
taxlaw-2831	175	29	because	because	SCONJ
taxlaw-2831	175	30	of	of	ADP
taxlaw-2831	175	31	an	an	DET
taxlaw-2831	175	32	advanced	advanced	ADJ
taxlaw-2831	175	33	education	education	NOUN
taxlaw-2831	175	34	)	)	PUNCT
taxlaw-2831	175	35	or	or	CCONJ
taxlaw-2831	175	36	by	by	ADP
taxlaw-2831	175	37	allowing	allow	VERB
taxlaw-2831	175	38	her	she	PRON
taxlaw-2831	175	39	to	to	PART
taxlaw-2831	175	40	preserve	preserve	VERB
taxlaw-2831	175	41	her	her	PRON
taxlaw-2831	175	42	financial	financial	ADJ
taxlaw-2831	175	43	capital	capital	NOUN
taxlaw-2831	175	44	instead	instead	ADV
taxlaw-2831	175	45	of	of	ADP
taxlaw-2831	175	46	having	have	VERB
taxlaw-2831	175	47	to	to	PART
taxlaw-2831	175	48	use	use	VERB
taxlaw-2831	175	49	her	her	PRON
taxlaw-2831	175	50	investments	investment	NOUN
taxlaw-2831	175	51	to	to	PART
taxlaw-2831	175	52	pay	pay	VERB
taxlaw-2831	175	53	for	for	ADP
taxlaw-2831	175	54	the	the	DET
taxlaw-2831	175	55	value	value	NOUN
taxlaw-2831	175	56	of	of	ADP
taxlaw-2831	175	57	her	her	PRON
taxlaw-2831	175	58	living	living	NOUN
taxlaw-2831	175	59	costs	cost	NOUN
taxlaw-2831	175	60	.	.	PUNCT
taxlaw-2831	176	1	35	35	NUM
taxlaw-2831	176	2	however	however	ADV
taxlaw-2831	176	3	,	,	PUNCT
taxlaw-2831	176	4	comparable	comparable	ADJ
taxlaw-2831	176	5	to	to	ADP
taxlaw-2831	176	6	the	the	DET
taxlaw-2831	176	7	exclusion	exclusion	NOUN
taxlaw-2831	176	8	for	for	ADP
taxlaw-2831	176	9	services	service	NOUN
taxlaw-2831	176	10	,	,	PUNCT
taxlaw-2831	176	11	36	36	NUM
taxlaw-2831	176	12	consumption	consumption	NOUN
taxlaw-2831	176	13	costs	cost	NOUN
taxlaw-2831	176	14	outlined	outline	VERB
taxlaw-2831	176	15	in	in	ADP
taxlaw-2831	176	16	the	the	DET
taxlaw-2831	176	17	proposed	propose	VERB
taxlaw-2831	176	18	exclusion	exclusion	NOUN
taxlaw-2831	176	19	may	may	AUX
taxlaw-2831	176	20	be	be	AUX
taxlaw-2831	176	21	too	too	ADV
taxlaw-2831	176	22	elusive	elusive	ADJ
taxlaw-2831	176	23	for	for	SCONJ
taxlaw-2831	176	24	most	most	ADJ
taxlaw-2831	176	25	donors	donor	NOUN
taxlaw-2831	176	26	to	to	PART
taxlaw-2831	176	27	consider	consider	VERB
taxlaw-2831	176	28	their	their	PRON
taxlaw-2831	176	29	wealth	wealth	NOUN
taxlaw-2831	176	30	transfer	transfer	NOUN
taxlaw-2831	176	31	effect	effect	NOUN
taxlaw-2831	176	32	and	and	CCONJ
taxlaw-2831	176	33	,	,	PUNCT
taxlaw-2831	176	34	as	as	ADP
taxlaw-2831	176	35	such	such	ADJ
taxlaw-2831	176	36	,	,	PUNCT
taxlaw-2831	176	37	produce	produce	VERB
taxlaw-2831	176	38	administrative	administrative	ADJ
taxlaw-2831	176	39	reasons	reason	NOUN
taxlaw-2831	176	40	not	not	PART
taxlaw-2831	176	41	to	to	PART
taxlaw-2831	176	42	subject	subject	VERB
taxlaw-2831	176	43	those	those	DET
taxlaw-2831	176	44	items	item	NOUN
taxlaw-2831	176	45	to	to	PART
taxlaw-2831	176	46	tax	tax	VERB
taxlaw-2831	176	47	.	.	PUNCT
taxlaw-2831	177	1	any	any	DET
taxlaw-2831	177	2	amount	amount	NOUN
taxlaw-2831	177	3	paid	pay	VERB
taxlaw-2831	177	4	on	on	ADP
taxlaw-2831	177	5	behalf	behalf	NOUN
taxlaw-2831	177	6	of	of	ADP
taxlaw-2831	177	7	an	an	DET
taxlaw-2831	177	8	individual-(a	individual-(a	NOUN
taxlaw-2831	177	9	)	)	PUNCT
taxlaw-2831	177	10	as	as	ADP
taxlaw-2831	177	11	tuition	tuition	NOUN
taxlaw-2831	177	12	to	to	ADP
taxlaw-2831	177	13	an	an	DET
taxlaw-2831	177	14	educational	educational	ADJ
taxlaw-2831	177	15	organization	organization	NOUN
taxlaw-2831	177	16	described	describe	VERB
taxlaw-2831	177	17	in	in	ADP
taxlaw-2831	177	18	section	section	NOUN
taxlaw-2831	177	19	170(b)(1)(a)(ii	170(b)(1)(a)(ii	NUM
taxlaw-2831	177	20	)	)	PUNCT
taxlaw-2831	177	21	for	for	ADP
taxlaw-2831	177	22	the	the	DET
taxlaw-2831	177	23	education	education	NOUN
taxlaw-2831	177	24	or	or	CCONJ
taxlaw-2831	177	25	training	training	NOUN
taxlaw-2831	177	26	of	of	ADP
taxlaw-2831	177	27	such	such	ADJ
taxlaw-2831	177	28	individual	individual	NOUN
taxlaw-2831	177	29	,	,	PUNCT
taxlaw-2831	177	30	or	or	CCONJ
taxlaw-2831	177	31	(	(	PUNCT
taxlaw-2831	177	32	b	b	NOUN
taxlaw-2831	177	33	)	)	PUNCT
taxlaw-2831	177	34	to	to	ADP
taxlaw-2831	177	35	any	any	DET
taxlaw-2831	177	36	person	person	NOUN
taxlaw-2831	177	37	who	who	PRON
taxlaw-2831	177	38	provides	provide	VERB
taxlaw-2831	177	39	medical	medical	ADJ
taxlaw-2831	177	40	care	care	NOUN
taxlaw-2831	177	41	(	(	PUNCT
taxlaw-2831	177	42	as	as	SCONJ
taxlaw-2831	177	43	defined	define	VERB
taxlaw-2831	177	44	in	in	ADP
taxlaw-2831	177	45	section	section	NOUN
taxlaw-2831	177	46	213(d	213(d	NOUN
taxlaw-2831	177	47	)	)	PUNCT
taxlaw-2831	177	48	)	)	PUNCT
taxlaw-2831	177	49	with	with	ADP
taxlaw-2831	177	50	respect	respect	NOUN
taxlaw-2831	177	51	to	to	ADP
taxlaw-2831	177	52	such	such	ADJ
taxlaw-2831	177	53	individual	individual	NOUN
taxlaw-2831	177	54	as	as	ADP
taxlaw-2831	177	55	payment	payment	NOUN
taxlaw-2831	177	56	for	for	ADP
taxlaw-2831	177	57	such	such	ADJ
taxlaw-2831	177	58	medical	medical	ADJ
taxlaw-2831	177	59	care	care	NOUN
taxlaw-2831	177	60	.	.	PUNCT
taxlaw-2831	178	1	31	31	NUM
taxlaw-2831	178	2	see	see	VERB
taxlaw-2831	178	3	i.r.c	i.r.c	NOUN
taxlaw-2831	178	4	.	.	PUNCT
taxlaw-2831	179	1	§	§	PROPN
taxlaw-2831	179	2	25a(b)(3	25a(b)(3	NUM
taxlaw-2831	179	3	)	)	PUNCT
taxlaw-2831	179	4	.	.	PUNCT
taxlaw-2831	180	1	32	32	NUM
taxlaw-2831	181	1	this	this	DET
taxlaw-2831	181	2	proposal	proposal	NOUN
taxlaw-2831	181	3	is	be	AUX
taxlaw-2831	181	4	similar	similar	ADJ
taxlaw-2831	181	5	to	to	ADP
taxlaw-2831	181	6	but	but	CCONJ
taxlaw-2831	181	7	less	less	ADV
taxlaw-2831	181	8	restrictive	restrictive	ADJ
taxlaw-2831	181	9	than	than	ADP
taxlaw-2831	181	10	the	the	DET
taxlaw-2831	181	11	one	one	NOUN
taxlaw-2831	181	12	proposed	propose	VERB
taxlaw-2831	181	13	by	by	ADP
taxlaw-2831	181	14	the	the	DET
taxlaw-2831	181	15	american	american	PROPN
taxlaw-2831	181	16	law	law	PROPN
taxlaw-2831	181	17	institute	institute	PROPN
taxlaw-2831	181	18	(	(	PUNCT
taxlaw-2831	181	19	―ali‖	―ali‖	PROPN
taxlaw-2831	181	20	)	)	PUNCT
taxlaw-2831	181	21	in	in	ADP
taxlaw-2831	181	22	the	the	DET
taxlaw-2831	181	23	1960s	1960s	NUM
taxlaw-2831	181	24	.	.	PUNCT
taxlaw-2831	182	1	see	see	VERB
taxlaw-2831	182	2	casner	casner	NOUN
taxlaw-2831	182	3	,	,	PUNCT
taxlaw-2831	182	4	supra	supra	PROPN
taxlaw-2831	182	5	note	note	PROPN
taxlaw-2831	182	6	28	28	NUM
taxlaw-2831	182	7	,	,	PUNCT
taxlaw-2831	182	8	at	at	ADP
taxlaw-2831	182	9	538	538	NUM
taxlaw-2831	182	10	(	(	PUNCT
taxlaw-2831	182	11	explaining	explain	VERB
taxlaw-2831	182	12	an	an	DET
taxlaw-2831	182	13	exclusion	exclusion	NOUN
taxlaw-2831	182	14	for	for	ADP
taxlaw-2831	182	15	transfers	transfer	NOUN
taxlaw-2831	182	16	for	for	ADP
taxlaw-2831	182	17	current	current	ADJ
taxlaw-2831	182	18	consumption	consumption	NOUN
taxlaw-2831	182	19	can	can	AUX
taxlaw-2831	182	20	not	not	PART
taxlaw-2831	182	21	be	be	AUX
taxlaw-2831	182	22	one	one	NUM
taxlaw-2831	182	23	that	that	PRON
taxlaw-2831	182	24	results	result	VERB
taxlaw-2831	182	25	in	in	ADP
taxlaw-2831	182	26	the	the	DET
taxlaw-2831	182	27	acquisition	acquisition	NOUN
taxlaw-2831	182	28	of	of	ADP
taxlaw-2831	182	29	property	property	NOUN
taxlaw-2831	182	30	―if	―if	NOUN
taxlaw-2831	182	31	it	it	PRON
taxlaw-2831	182	32	is	be	AUX
taxlaw-2831	182	33	an	an	DET
taxlaw-2831	182	34	expenditure	expenditure	NOUN
taxlaw-2831	182	35	for	for	ADP
taxlaw-2831	182	36	:	:	PUNCT
taxlaw-2831	182	37	(	(	PUNCT
taxlaw-2831	182	38	1	1	X
taxlaw-2831	182	39	)	)	PUNCT
taxlaw-2831	182	40	the	the	DET
taxlaw-2831	182	41	benefit	benefit	NOUN
taxlaw-2831	182	42	of	of	ADP
taxlaw-2831	182	43	a	a	DET
taxlaw-2831	182	44	minor	minor	ADJ
taxlaw-2831	182	45	child	child	NOUN
taxlaw-2831	182	46	of	of	ADP
taxlaw-2831	182	47	the	the	DET
taxlaw-2831	182	48	transferor	transferor	NOUN
taxlaw-2831	182	49	;	;	PUNCT
taxlaw-2831	182	50	or	or	CCONJ
taxlaw-2831	182	51	(	(	PUNCT
taxlaw-2831	182	52	2	2	X
taxlaw-2831	182	53	)	)	PUNCT
taxlaw-2831	182	54	educational	educational	ADJ
taxlaw-2831	182	55	costs	cost	NOUN
taxlaw-2831	182	56	or	or	CCONJ
taxlaw-2831	182	57	medical	medical	ADJ
taxlaw-2831	182	58	or	or	CCONJ
taxlaw-2831	182	59	dental	dental	ADJ
taxlaw-2831	182	60	costs	cost	NOUN
taxlaw-2831	182	61	of	of	ADP
taxlaw-2831	182	62	an	an	DET
taxlaw-2831	182	63	individual	individual	NOUN
taxlaw-2831	182	64	;	;	PUNCT
taxlaw-2831	182	65	or	or	CCONJ
taxlaw-2831	182	66	(	(	PUNCT
taxlaw-2831	182	67	3	3	X
taxlaw-2831	182	68	)	)	PUNCT
taxlaw-2831	182	69	food	food	NOUN
taxlaw-2831	182	70	,	,	PUNCT
taxlaw-2831	182	71	clothing	clothing	NOUN
taxlaw-2831	182	72	,	,	PUNCT
taxlaw-2831	182	73	and	and	CCONJ
taxlaw-2831	182	74	maintenance	maintenance	NOUN
taxlaw-2831	182	75	of	of	ADP
taxlaw-2831	182	76	living	living	NOUN
taxlaw-2831	182	77	accommodations	accommodation	NOUN
taxlaw-2831	182	78	of	of	ADP
taxlaw-2831	182	79	an	an	DET
taxlaw-2831	182	80	individual	individual	ADJ
taxlaw-2831	182	81	and	and	CCONJ
taxlaw-2831	182	82	persons	person	NOUN
taxlaw-2831	182	83	dependent	dependent	ADJ
taxlaw-2831	182	84	on	on	ADP
taxlaw-2831	182	85	such	such	ADJ
taxlaw-2831	182	86	individual	individual	NOUN
taxlaw-2831	182	87	that	that	PRON
taxlaw-2831	182	88	does	do	AUX
taxlaw-2831	182	89	not	not	PART
taxlaw-2831	182	90	exceed	exceed	VERB
taxlaw-2831	182	91	$	$	SYM
taxlaw-2831	182	92	3000	3000	NUM
taxlaw-2831	182	93	annually.‖	annually.‖	PROPN
taxlaw-2831	182	94	)	)	PUNCT
taxlaw-2831	182	95	.	.	PUNCT
taxlaw-2831	183	1	33	33	NUM
taxlaw-2831	183	2	see	see	VERB
taxlaw-2831	183	3	treas	treas	PROPN
taxlaw-2831	183	4	.	.	PUNCT
taxlaw-2831	184	1	reg	reg	PROPN
taxlaw-2831	184	2	.	.	PUNCT
taxlaw-2831	185	1	§	§	PROPN
taxlaw-2831	185	2	25.2512	25.2512	NUM
taxlaw-2831	185	3	-	-	SYM
taxlaw-2831	185	4	8	8	NUM
taxlaw-2831	185	5	(	(	PUNCT
taxlaw-2831	185	6	stating	state	VERB
taxlaw-2831	185	7	,	,	PUNCT
taxlaw-2831	185	8	in	in	ADP
taxlaw-2831	185	9	part	part	NOUN
taxlaw-2831	185	10	:	:	PUNCT
taxlaw-2831	185	11	―however	―however	ADP
taxlaw-2831	185	12	,	,	PUNCT
taxlaw-2831	185	13	a	a	DET
taxlaw-2831	185	14	sale	sale	NOUN
taxlaw-2831	185	15	,	,	PUNCT
taxlaw-2831	185	16	exchange	exchange	NOUN
taxlaw-2831	185	17	,	,	PUNCT
taxlaw-2831	185	18	or	or	CCONJ
taxlaw-2831	185	19	other	other	ADJ
taxlaw-2831	185	20	transfer	transfer	NOUN
taxlaw-2831	185	21	of	of	ADP
taxlaw-2831	185	22	property	property	NOUN
taxlaw-2831	185	23	made	make	VERB
taxlaw-2831	185	24	in	in	ADP
taxlaw-2831	185	25	the	the	DET
taxlaw-2831	185	26	ordinary	ordinary	ADJ
taxlaw-2831	185	27	course	course	NOUN
taxlaw-2831	185	28	of	of	ADP
taxlaw-2831	185	29	business	business	NOUN
taxlaw-2831	185	30	(	(	PUNCT
taxlaw-2831	185	31	a	a	DET
taxlaw-2831	185	32	transaction	transaction	NOUN
taxlaw-2831	185	33	which	which	PRON
taxlaw-2831	185	34	is	be	AUX
taxlaw-2831	185	35	bona	bona	ADJ
taxlaw-2831	185	36	fide	fide	ADJ
taxlaw-2831	185	37	,	,	PUNCT
taxlaw-2831	185	38	at	at	ADP
taxlaw-2831	185	39	arm‘s	arm‘s	PROPN
taxlaw-2831	185	40	length	length	NOUN
taxlaw-2831	185	41	,	,	PUNCT
taxlaw-2831	185	42	and	and	CCONJ
taxlaw-2831	185	43	free	free	ADJ
taxlaw-2831	185	44	from	from	ADP
taxlaw-2831	185	45	any	any	DET
taxlaw-2831	185	46	donative	donative	ADJ
taxlaw-2831	185	47	intent	intent	NOUN
taxlaw-2831	185	48	)	)	PUNCT
taxlaw-2831	185	49	,	,	PUNCT
taxlaw-2831	185	50	will	will	AUX
taxlaw-2831	185	51	be	be	AUX
taxlaw-2831	185	52	considered	consider	VERB
taxlaw-2831	185	53	as	as	SCONJ
taxlaw-2831	185	54	made	make	VERB
taxlaw-2831	185	55	for	for	ADP
taxlaw-2831	185	56	a	a	DET
taxlaw-2831	185	57	full	full	ADJ
taxlaw-2831	185	58	and	and	CCONJ
taxlaw-2831	185	59	adequate	adequate	ADJ
taxlaw-2831	185	60	consideration	consideration	NOUN
taxlaw-2831	185	61	in	in	ADP
taxlaw-2831	185	62	money	money	NOUN
taxlaw-2831	185	63	or	or	CCONJ
taxlaw-2831	185	64	money‘s	money‘s	ADJ
taxlaw-2831	185	65	worth.‖	worth.‖	NOUN
taxlaw-2831	185	66	)	)	PUNCT
taxlaw-2831	185	67	.	.	PUNCT
taxlaw-2831	186	1	34	34	NUM
taxlaw-2831	186	2	many	many	ADJ
taxlaw-2831	186	3	cases	case	NOUN
taxlaw-2831	186	4	involving	involve	VERB
taxlaw-2831	186	5	the	the	DET
taxlaw-2831	186	6	issue	issue	NOUN
taxlaw-2831	186	7	of	of	ADP
taxlaw-2831	186	8	whether	whether	SCONJ
taxlaw-2831	186	9	a	a	DET
taxlaw-2831	186	10	transfer	transfer	NOUN
taxlaw-2831	186	11	is	be	AUX
taxlaw-2831	186	12	a	a	DET
taxlaw-2831	186	13	bequest	bequest	NOUN
taxlaw-2831	186	14	or	or	CCONJ
taxlaw-2831	186	15	a	a	DET
taxlaw-2831	186	16	valid	valid	ADJ
taxlaw-2831	186	17	claim	claim	NOUN
taxlaw-2831	186	18	against	against	ADP
taxlaw-2831	186	19	the	the	DET
taxlaw-2831	186	20	estate	estate	NOUN
taxlaw-2831	186	21	under	under	ADP
taxlaw-2831	186	22	i.r.c	i.r.c	NOUN
taxlaw-2831	186	23	.	.	PUNCT
taxlaw-2831	187	1	§	§	PROPN
taxlaw-2831	187	2	2053	2053	NUM
taxlaw-2831	187	3	rest	rest	NOUN
taxlaw-2831	187	4	on	on	ADP
taxlaw-2831	187	5	presumptions	presumption	NOUN
taxlaw-2831	187	6	under	under	ADP
taxlaw-2831	187	7	state	state	NOUN
taxlaw-2831	187	8	law	law	NOUN
taxlaw-2831	187	9	,	,	PUNCT
taxlaw-2831	187	10	which	which	PRON
taxlaw-2831	187	11	,	,	PUNCT
taxlaw-2831	187	12	when	when	SCONJ
taxlaw-2831	187	13	facts	fact	NOUN
taxlaw-2831	187	14	of	of	ADP
taxlaw-2831	187	15	an	an	DET
taxlaw-2831	187	16	employment	employment	NOUN
taxlaw-2831	187	17	agreement	agreement	NOUN
taxlaw-2831	187	18	are	be	AUX
taxlaw-2831	187	19	ambiguous	ambiguous	ADJ
taxlaw-2831	187	20	,	,	PUNCT
taxlaw-2831	187	21	often	often	ADV
taxlaw-2831	187	22	presume	presume	VERB
taxlaw-2831	187	23	services	service	NOUN
taxlaw-2831	187	24	provided	provide	VERB
taxlaw-2831	187	25	to	to	ADP
taxlaw-2831	187	26	family	family	NOUN
taxlaw-2831	187	27	members	member	NOUN
taxlaw-2831	187	28	to	to	PART
taxlaw-2831	187	29	be	be	AUX
taxlaw-2831	187	30	gratuitous	gratuitous	ADJ
taxlaw-2831	187	31	.	.	PUNCT
taxlaw-2831	188	1	having	have	VERB
taxlaw-2831	188	2	a	a	DET
taxlaw-2831	188	3	clear	clear	ADJ
taxlaw-2831	188	4	exclusion	exclusion	NOUN
taxlaw-2831	188	5	may	may	AUX
taxlaw-2831	188	6	obviate	obviate	VERB
taxlaw-2831	188	7	the	the	DET
taxlaw-2831	188	8	need	need	NOUN
taxlaw-2831	188	9	for	for	ADP
taxlaw-2831	188	10	such	such	ADJ
taxlaw-2831	188	11	litigation	litigation	NOUN
taxlaw-2831	188	12	.	.	PUNCT
taxlaw-2831	189	1	see	see	VERB
taxlaw-2831	189	2	e.g.	e.g.	ADV
taxlaw-2831	189	3	,	,	PUNCT
taxlaw-2831	189	4	olivo	olivo	NOUN
taxlaw-2831	189	5	v.	v.	ADP
taxlaw-2831	189	6	comm‘r	comm‘r	NOUN
taxlaw-2831	189	7	,	,	PUNCT
taxlaw-2831	189	8	t.c.m	t.c.m	INTJ
taxlaw-2831	189	9	.	.	PUNCT
taxlaw-2831	189	10	2011	2011	NUM
taxlaw-2831	189	11	-	-	SYM
taxlaw-2831	189	12	16	16	NUM
taxlaw-2831	189	13	(	(	PUNCT
taxlaw-2831	189	14	applying	apply	VERB
taxlaw-2831	189	15	new	new	ADJ
taxlaw-2831	189	16	jersey	jersey	PROPN
taxlaw-2831	189	17	law	law	PROPN
taxlaw-2831	189	18	presumption	presumption	NOUN
taxlaw-2831	189	19	)	)	PUNCT
taxlaw-2831	189	20	;	;	PUNCT
taxlaw-2831	189	21	estate	estate	NOUN
taxlaw-2831	189	22	of	of	ADP
taxlaw-2831	189	23	wilson	wilson	PROPN
taxlaw-2831	189	24	v.	v.	CCONJ
taxlaw-2831	189	25	comm‘r	comm‘r	PROPN
taxlaw-2831	189	26	,	,	PUNCT
taxlaw-2831	189	27	t.c.m	t.c.m	INTJ
taxlaw-2831	189	28	.	.	PUNCT
taxlaw-2831	189	29	98	98	NUM
taxlaw-2831	189	30	-	-	SYM
taxlaw-2831	189	31	309	309	NUM
taxlaw-2831	189	32	(	(	PUNCT
taxlaw-2831	189	33	finding	find	VERB
taxlaw-2831	189	34	payments	payment	NOUN
taxlaw-2831	189	35	by	by	ADP
taxlaw-2831	189	36	the	the	DET
taxlaw-2831	189	37	executor	executor	NOUN
taxlaw-2831	189	38	to	to	ADP
taxlaw-2831	189	39	two	two	NUM
taxlaw-2831	189	40	brothers	brother	NOUN
taxlaw-2831	189	41	,	,	PUNCT
taxlaw-2831	189	42	distant	distant	ADJ
taxlaw-2831	189	43	relatives	relative	NOUN
taxlaw-2831	189	44	of	of	ADP
taxlaw-2831	189	45	the	the	DET
taxlaw-2831	189	46	decedent‘s	decedent‘s	NOUN
taxlaw-2831	189	47	predeceased	predecease	VERB
taxlaw-2831	189	48	husband	husband	NOUN
taxlaw-2831	189	49	,	,	PUNCT
taxlaw-2831	189	50	who	who	PRON
taxlaw-2831	189	51	consecutively	consecutively	ADV
taxlaw-2831	189	52	performed	perform	VERB
taxlaw-2831	189	53	services	service	NOUN
taxlaw-2831	189	54	for	for	ADP
taxlaw-2831	189	55	the	the	DET
taxlaw-2831	189	56	decedent	decedent	NOUN
taxlaw-2831	189	57	,	,	PUNCT
taxlaw-2831	189	58	elderly	elderly	ADJ
taxlaw-2831	189	59	and	and	CCONJ
taxlaw-2831	189	60	suffering	suffer	VERB
taxlaw-2831	189	61	from	from	ADP
taxlaw-2831	189	62	severe	severe	ADJ
taxlaw-2831	189	63	diabetes	diabetes	NOUN
taxlaw-2831	189	64	and	and	CCONJ
taxlaw-2831	189	65	its	its	PRON
taxlaw-2831	189	66	consequences	consequence	NOUN
taxlaw-2831	189	67	(	(	PUNCT
taxlaw-2831	189	68	blindness	blindness	NOUN
taxlaw-2831	189	69	and	and	CCONJ
taxlaw-2831	189	70	leg	leg	NOUN
taxlaw-2831	189	71	amputation	amputation	NOUN
taxlaw-2831	189	72	)	)	PUNCT
taxlaw-2831	189	73	,	,	PUNCT
taxlaw-2831	189	74	were	be	AUX
taxlaw-2831	189	75	held	hold	VERB
taxlaw-2831	189	76	to	to	PART
taxlaw-2831	189	77	be	be	AUX
taxlaw-2831	189	78	for	for	ADP
taxlaw-2831	189	79	adequate	adequate	ADJ
taxlaw-2831	189	80	consideration	consideration	NOUN
taxlaw-2831	189	81	in	in	ADP
taxlaw-2831	189	82	money	money	NOUN
taxlaw-2831	189	83	or	or	CCONJ
taxlaw-2831	189	84	money‘s	money‘s	ADJ
taxlaw-2831	189	85	worth	worth	ADJ
taxlaw-2831	189	86	)	)	PUNCT
taxlaw-2831	189	87	.	.	PUNCT
taxlaw-2831	190	1	in	in	ADP
taxlaw-2831	190	2	wilson	wilson	PROPN
taxlaw-2831	190	3	,	,	PUNCT
taxlaw-2831	190	4	the	the	DET
taxlaw-2831	190	5	court	court	NOUN
taxlaw-2831	190	6	upheld	uphold	VERB
taxlaw-2831	190	7	an	an	DET
taxlaw-2831	190	8	oral	oral	ADJ
taxlaw-2831	190	9	compensation	compensation	NOUN
taxlaw-2831	190	10	agreement	agreement	NOUN
taxlaw-2831	190	11	because	because	SCONJ
taxlaw-2831	190	12	it	it	PRON
taxlaw-2831	190	13	found	find	VERB
taxlaw-2831	190	14	that	that	SCONJ
taxlaw-2831	190	15	the	the	DET
taxlaw-2831	190	16	agreement	agreement	NOUN
taxlaw-2831	190	17	was	be	AUX
taxlaw-2831	190	18	between	between	ADP
taxlaw-2831	190	19	nonrelatives	nonrelative	NOUN
taxlaw-2831	190	20	who	who	PRON
taxlaw-2831	190	21	were	be	AUX
taxlaw-2831	190	22	not	not	PART
taxlaw-2831	190	23	the	the	DET
taxlaw-2831	190	24	natural	natural	ADJ
taxlaw-2831	190	25	objects	object	NOUN
taxlaw-2831	190	26	of	of	ADP
taxlaw-2831	190	27	the	the	DET
taxlaw-2831	190	28	decedent‘s	decedent‘s	NOUN
taxlaw-2831	190	29	bounty	bounty	NOUN
taxlaw-2831	190	30	and	and	CCONJ
taxlaw-2831	190	31	,	,	PUNCT
taxlaw-2831	190	32	like	like	ADP
taxlaw-2831	190	33	unrelated	unrelated	ADJ
taxlaw-2831	190	34	third	third	ADJ
taxlaw-2831	190	35	parties	party	NOUN
taxlaw-2831	190	36	,	,	PUNCT
taxlaw-2831	190	37	were	be	AUX
taxlaw-2831	190	38	both	both	DET
taxlaw-2831	190	39	service	service	NOUN
taxlaw-2831	190	40	providers	provider	NOUN
taxlaw-2831	190	41	engaged	engage	VERB
taxlaw-2831	190	42	the	the	DET
taxlaw-2831	190	43	estate	estate	NOUN
taxlaw-2831	190	44	in	in	ADP
taxlaw-2831	190	45	litigation	litigation	NOUN
taxlaw-2831	190	46	and	and	CCONJ
taxlaw-2831	190	47	settlement	settlement	NOUN
taxlaw-2831	190	48	.	.	PUNCT
taxlaw-2831	191	1	35	35	NUM
taxlaw-2831	191	2	see	see	VERB
taxlaw-2831	191	3	surrey	surrey	NOUN
taxlaw-2831	191	4	,	,	PUNCT
taxlaw-2831	191	5	supra	supra	PROPN
taxlaw-2831	191	6	note	note	PROPN
taxlaw-2831	191	7	21	21	NUM
taxlaw-2831	191	8	,	,	PUNCT
taxlaw-2831	191	9	at	at	ADP
taxlaw-2831	191	10	696	696	NUM
taxlaw-2831	191	11	(	(	PUNCT
taxlaw-2831	191	12	―.	―.	PROPN
taxlaw-2831	191	13	.	.	PUNCT
taxlaw-2831	191	14	.	.	PUNCT
taxlaw-2831	192	1	[	[	X
taxlaw-2831	192	2	t]he	t]he	X
taxlaw-2831	192	3	payment	payment	NOUN
taxlaw-2831	192	4	of	of	ADP
taxlaw-2831	192	5	certain	certain	ADJ
taxlaw-2831	192	6	educational	educational	ADJ
taxlaw-2831	192	7	and	and	CCONJ
taxlaw-2831	192	8	medical	medical	ADJ
taxlaw-2831	192	9	expenses	expense	NOUN
taxlaw-2831	192	10	where	where	SCONJ
taxlaw-2831	192	11	the	the	DET
taxlaw-2831	192	12	donor	donor	NOUN
taxlaw-2831	192	13	has	have	VERB
taxlaw-2831	192	14	no	no	DET
taxlaw-2831	192	15	legal	legal	ADJ
taxlaw-2831	192	16	obligation	obligation	NOUN
taxlaw-2831	192	17	to	to	PART
taxlaw-2831	192	18	support	support	VERB
taxlaw-2831	192	19	the	the	DET
taxlaw-2831	192	20	donee	donee	NOUN
taxlaw-2831	192	21	constitute	constitute	VERB
taxlaw-2831	192	22	transfers	transfer	NOUN
taxlaw-2831	192	23	properly	properly	ADV
taxlaw-2831	192	24	subject	subject	ADJ
taxlaw-2831	192	25	to	to	ADP
taxlaw-2831	192	26	tax.‖	tax.‖	NUM
taxlaw-2831	192	27	)	)	PUNCT
taxlaw-2831	192	28	;	;	PUNCT
taxlaw-2831	192	29	paul	paul	PROPN
taxlaw-2831	192	30	l.	l.	PROPN
taxlaw-2831	192	31	caron	caron	PROPN
taxlaw-2831	192	32	,	,	PUNCT
taxlaw-2831	192	33	taxing	tax	VERB
taxlaw-2831	192	34	opportunity	opportunity	NOUN
taxlaw-2831	192	35	,	,	PUNCT
taxlaw-2831	192	36	14	14	NUM
taxlaw-2831	192	37	va	va	NOUN
taxlaw-2831	192	38	.	.	PUNCT
taxlaw-2831	192	39	tax	tax	PROPN
taxlaw-2831	192	40	rev	rev	PROPN
taxlaw-2831	192	41	.	.	PROPN
taxlaw-2831	192	42	347	347	NUM
taxlaw-2831	192	43	,	,	PUNCT
taxlaw-2831	192	44	423	423	NUM
taxlaw-2831	192	45	(	(	PUNCT
taxlaw-2831	192	46	1994	1994	NUM
taxlaw-2831	192	47	)	)	PUNCT
taxlaw-2831	192	48	(	(	PUNCT
taxlaw-2831	192	49	advocating	advocate	VERB
taxlaw-2831	192	50	the	the	DET
taxlaw-2831	192	51	limitation	limitation	NOUN
taxlaw-2831	192	52	of	of	ADP
taxlaw-2831	192	53	the	the	DET
taxlaw-2831	192	54	gift	gift	NOUN
taxlaw-2831	192	55	tax	tax	NOUN
taxlaw-2831	192	56	exemption	exemption	NOUN
taxlaw-2831	192	57	for	for	ADP
taxlaw-2831	192	58	services	service	NOUN
taxlaw-2831	192	59	to	to	ADP
taxlaw-2831	192	60	those	those	PRON
taxlaw-2831	192	61	that	that	PRON
taxlaw-2831	192	62	―the	―the	DET
taxlaw-2831	192	63	parents	parent	NOUN
taxlaw-2831	192	64	do	do	AUX
taxlaw-2831	192	65	not	not	PART
taxlaw-2831	192	66	provide	provide	VERB
taxlaw-2831	192	67	to	to	ADP
taxlaw-2831	192	68	third	third	ADJ
taxlaw-2831	192	69	parties.‖	parties.‖	NOUN
taxlaw-2831	192	70	)	)	PUNCT
taxlaw-2831	192	71	.	.	PUNCT
taxlaw-2831	193	1	36	36	NUM
taxlaw-2831	193	2	see	see	VERB
taxlaw-2831	193	3	comm’r	comm’r	NOUN
taxlaw-2831	193	4	v.	v.	ADP
taxlaw-2831	193	5	hogle	hogle	NOUN
taxlaw-2831	193	6	,	,	PUNCT
taxlaw-2831	193	7	165	165	NUM
taxlaw-2831	193	8	f.2d	f.2d	NOUN
taxlaw-2831	193	9	352	352	NUM
taxlaw-2831	193	10	(	(	PUNCT
taxlaw-2831	193	11	10th	10th	ADJ
taxlaw-2831	193	12	cir	cir	NOUN
taxlaw-2831	193	13	.	.	PUNCT
taxlaw-2831	193	14	1947	1947	NUM
taxlaw-2831	193	15	)	)	PUNCT
taxlaw-2831	193	16	.	.	PUNCT
taxlaw-2831	194	1	190	190	NUM
taxlaw-2831	194	2	columbia	columbia	PROPN
taxlaw-2831	194	3	journal	journal	PROPN
taxlaw-2831	194	4	of	of	ADP
taxlaw-2831	194	5	tax	tax	NOUN
taxlaw-2831	194	6	law	law	NOUN
taxlaw-2831	194	7	[	[	X
taxlaw-2831	194	8	vol	vol	NOUN
taxlaw-2831	194	9	.	.	PUNCT
taxlaw-2831	194	10	6:182	6:182	NOUN
taxlaw-2831	194	11	additionally	additionally	ADV
taxlaw-2831	194	12	,	,	PUNCT
taxlaw-2831	194	13	there	there	PRON
taxlaw-2831	194	14	are	be	VERB
taxlaw-2831	194	15	non	non	ADJ
taxlaw-2831	194	16	-	-	ADJ
taxlaw-2831	194	17	tax	tax	ADJ
taxlaw-2831	194	18	reasons	reason	NOUN
taxlaw-2831	194	19	37	37	NUM
taxlaw-2831	194	20	to	to	PART
taxlaw-2831	194	21	allow	allow	VERB
taxlaw-2831	194	22	some	some	PRON
taxlaw-2831	194	23	of	of	ADP
taxlaw-2831	194	24	these	these	DET
taxlaw-2831	194	25	new	new	ADJ
taxlaw-2831	194	26	exemptions	exemption	NOUN
taxlaw-2831	194	27	:	:	PUNCT
taxlaw-2831	194	28	encouraging	encourage	VERB
taxlaw-2831	194	29	education	education	NOUN
taxlaw-2831	194	30	38	38	NUM
taxlaw-2831	194	31	and	and	CCONJ
taxlaw-2831	194	32	the	the	DET
taxlaw-2831	194	33	care	care	NOUN
taxlaw-2831	194	34	of	of	ADP
taxlaw-2831	194	35	disabled	disabled	ADJ
taxlaw-2831	194	36	family	family	NOUN
taxlaw-2831	194	37	members	member	NOUN
taxlaw-2831	194	38	by	by	ADP
taxlaw-2831	194	39	family	family	NOUN
taxlaw-2831	194	40	members	member	NOUN
taxlaw-2831	194	41	,	,	PUNCT
taxlaw-2831	194	42	39	39	NUM
taxlaw-2831	194	43	especially	especially	ADV
taxlaw-2831	194	44	with	with	ADP
taxlaw-2831	194	45	the	the	DET
taxlaw-2831	194	46	dearth	dearth	NOUN
taxlaw-2831	194	47	of	of	ADP
taxlaw-2831	194	48	caregivers	caregiver	NOUN
taxlaw-2831	194	49	nationwide	nationwide	ADV
taxlaw-2831	194	50	.	.	PUNCT
taxlaw-2831	195	1	40	40	NUM
taxlaw-2831	195	2	finally	finally	ADV
taxlaw-2831	195	3	,	,	PUNCT
taxlaw-2831	195	4	a	a	DET
taxlaw-2831	195	5	verifiable	verifiable	ADJ
taxlaw-2831	195	6	gift	gift	NOUN
taxlaw-2831	195	7	tax	tax	NOUN
taxlaw-2831	195	8	means	mean	VERB
taxlaw-2831	195	9	better	well	ADJ
taxlaw-2831	195	10	taxpayer	taxpayer	NOUN
taxlaw-2831	195	11	compliance	compliance	NOUN
taxlaw-2831	195	12	with	with	ADP
taxlaw-2831	195	13	the	the	DET
taxlaw-2831	195	14	gift	gift	NOUN
taxlaw-2831	195	15	tax	tax	NOUN
taxlaw-2831	195	16	filing	filing	NOUN
taxlaw-2831	195	17	and	and	CCONJ
taxlaw-2831	195	18	payment	payment	NOUN
taxlaw-2831	195	19	requirements	requirement	NOUN
taxlaw-2831	195	20	,	,	PUNCT
taxlaw-2831	195	21	which	which	PRON
taxlaw-2831	195	22	are	be	AUX
taxlaw-2831	195	23	increasingly	increasingly	ADV
taxlaw-2831	195	24	ignored	ignore	VERB
taxlaw-2831	195	25	rather	rather	ADV
taxlaw-2831	195	26	than	than	ADP
taxlaw-2831	195	27	timely	timely	ADV
taxlaw-2831	195	28	satisfied	satisfied	ADJ
taxlaw-2831	195	29	.	.	PUNCT
taxlaw-2831	196	1	41	41	NUM
taxlaw-2831	196	2	in	in	ADP
taxlaw-2831	196	3	their	their	PRON
taxlaw-2831	196	4	recent	recent	ADJ
taxlaw-2831	196	5	article	article	NOUN
taxlaw-2831	196	6	,	,	PUNCT
taxlaw-2831	196	7	42	42	NUM
taxlaw-2831	196	8	professors	professor	NOUN
taxlaw-2831	196	9	gans	gan	NOUN
taxlaw-2831	196	10	and	and	CCONJ
taxlaw-2831	196	11	soled	sole	VERB
taxlaw-2831	196	12	have	have	AUX
taxlaw-2831	196	13	noted	note	VERB
taxlaw-2831	196	14	the	the	DET
taxlaw-2831	196	15	dismal	dismal	ADJ
taxlaw-2831	196	16	compliance	compliance	NOUN
taxlaw-2831	196	17	rate	rate	NOUN
taxlaw-2831	196	18	for	for	ADP
taxlaw-2831	196	19	gift	gift	NOUN
taxlaw-2831	196	20	tax	tax	NOUN
taxlaw-2831	196	21	returns	return	NOUN
taxlaw-2831	196	22	due	due	ADP
taxlaw-2831	196	23	to	to	ADP
taxlaw-2831	196	24	the	the	DET
taxlaw-2831	196	25	lack	lack	NOUN
taxlaw-2831	196	26	of	of	ADP
taxlaw-2831	196	27	consequences	consequence	NOUN
taxlaw-2831	196	28	and	and	CCONJ
taxlaw-2831	196	29	enforcement	enforcement	NOUN
taxlaw-2831	196	30	tools	tool	NOUN
taxlaw-2831	196	31	in	in	ADP
taxlaw-2831	196	32	this	this	DET
taxlaw-2831	196	33	area	area	NOUN
taxlaw-2831	196	34	43	43	NUM
taxlaw-2831	196	35	and	and	CCONJ
taxlaw-2831	196	36	have	have	AUX
taxlaw-2831	196	37	suggested	suggest	VERB
taxlaw-2831	196	38	the	the	DET
taxlaw-2831	196	39	imposition	imposition	NOUN
taxlaw-2831	196	40	of	of	ADP
taxlaw-2831	196	41	filing	filing	NOUN
taxlaw-2831	196	42	of	of	ADP
taxlaw-2831	196	43	mandatory	mandatory	ADJ
taxlaw-2831	196	44	donee	donee	NOUN
taxlaw-2831	196	45	information	information	NOUN
taxlaw-2831	196	46	returns	return	NOUN
taxlaw-2831	196	47	in	in	ADP
taxlaw-2831	196	48	order	order	NOUN
taxlaw-2831	196	49	to	to	PART
taxlaw-2831	196	50	confirm	confirm	VERB
taxlaw-2831	196	51	the	the	DET
taxlaw-2831	196	52	information	information	NOUN
taxlaw-2831	196	53	on	on	ADP
taxlaw-2831	196	54	the	the	DET
taxlaw-2831	196	55	donor‘s	donor‘s	ADV
taxlaw-2831	196	56	required	require	VERB
taxlaw-2831	196	57	return	return	NOUN
taxlaw-2831	196	58	44	44	NUM
taxlaw-2831	196	59	and	and	CCONJ
taxlaw-2831	196	60	of	of	ADP
taxlaw-2831	196	61	new	new	ADJ
taxlaw-2831	196	62	penalties	penalty	NOUN
taxlaw-2831	196	63	on	on	ADP
taxlaw-2831	196	64	delinquent	delinquent	ADJ
taxlaw-2831	196	65	donors	donor	NOUN
taxlaw-2831	196	66	.	.	PUNCT
taxlaw-2831	197	1	45	45	NUM
taxlaw-2831	197	2	while	while	SCONJ
taxlaw-2831	197	3	their	their	PRON
taxlaw-2831	197	4	arguments	argument	NOUN
taxlaw-2831	197	5	are	be	AUX
taxlaw-2831	197	6	convincing	convincing	ADJ
taxlaw-2831	197	7	,	,	PUNCT
taxlaw-2831	197	8	this	this	DET
taxlaw-2831	197	9	article	article	NOUN
taxlaw-2831	197	10	proposes	propose	VERB
taxlaw-2831	197	11	an	an	DET
taxlaw-2831	197	12	alternative	alternative	ADJ
taxlaw-2831	197	13	solution	solution	NOUN
taxlaw-2831	197	14	to	to	ADP
taxlaw-2831	197	15	what	what	PRON
taxlaw-2831	197	16	this	this	DET
taxlaw-2831	197	17	author	author	NOUN
taxlaw-2831	197	18	also	also	ADV
taxlaw-2831	197	19	sees	see	VERB
taxlaw-2831	197	20	as	as	ADP
taxlaw-2831	197	21	very	very	ADV
taxlaw-2831	197	22	real	real	ADJ
taxlaw-2831	197	23	problems	problem	NOUN
taxlaw-2831	197	24	.	.	PUNCT
taxlaw-2831	198	1	as	as	SCONJ
taxlaw-2831	198	2	stated	state	VERB
taxlaw-2831	198	3	,	,	PUNCT
taxlaw-2831	198	4	there	there	PRON
taxlaw-2831	198	5	are	be	VERB
taxlaw-2831	198	6	benefits	benefit	NOUN
taxlaw-2831	198	7	to	to	ADP
taxlaw-2831	198	8	making	make	VERB
taxlaw-2831	198	9	lifetime	lifetime	NOUN
taxlaw-2831	198	10	gifts	gift	NOUN
taxlaw-2831	198	11	.	.	PUNCT
taxlaw-2831	199	1	among	among	ADP
taxlaw-2831	199	2	those	those	DET
taxlaw-2831	199	3	benefits	benefit	NOUN
taxlaw-2831	199	4	are	be	AUX
taxlaw-2831	199	5	the	the	DET
taxlaw-2831	199	6	unified	unified	ADJ
taxlaw-2831	199	7	credit	credit	NOUN
taxlaw-2831	199	8	(	(	PUNCT
taxlaw-2831	199	9	currently	currently	ADV
taxlaw-2831	199	10	exempting	exempt	VERB
taxlaw-2831	199	11	$	$	SYM
taxlaw-2831	199	12	5.43	5.43	NUM
taxlaw-2831	199	13	million	million	NUM
taxlaw-2831	199	14	when	when	SCONJ
taxlaw-2831	199	15	combined	combine	VERB
taxlaw-2831	199	16	with	with	ADP
taxlaw-2831	199	17	the	the	DET
taxlaw-2831	199	18	estate	estate	NOUN
taxlaw-2831	199	19	tax	tax	NOUN
taxlaw-2831	199	20	credit	credit	NOUN
taxlaw-2831	199	21	)	)	PUNCT
taxlaw-2831	199	22	,	,	PUNCT
taxlaw-2831	199	23	46	46	NUM
taxlaw-2831	199	24	the	the	DET
taxlaw-2831	199	25	annual	annual	ADJ
taxlaw-2831	199	26	exclusion	exclusion	NOUN
taxlaw-2831	199	27	(	(	PUNCT
taxlaw-2831	199	28	both	both	CCONJ
taxlaw-2831	199	29	the	the	DET
taxlaw-2831	199	30	current	current	ADJ
taxlaw-2831	199	31	one	one	NUM
taxlaw-2831	199	32	and	and	CCONJ
taxlaw-2831	199	33	as	as	ADV
taxlaw-2831	199	34	modified	modify	VERB
taxlaw-2831	199	35	under	under	ADP
taxlaw-2831	199	36	this	this	DET
taxlaw-2831	199	37	proposal	proposal	NOUN
taxlaw-2831	199	38	)	)	PUNCT
taxlaw-2831	199	39	,	,	PUNCT
taxlaw-2831	199	40	47	47	NUM
taxlaw-2831	199	41	and	and	CCONJ
taxlaw-2831	199	42	the	the	DET
taxlaw-2831	199	43	gift	gift	NOUN
taxlaw-2831	199	44	tax	tax	NOUN
taxlaw-2831	199	45	tax	tax	NOUN
taxlaw-2831	199	46	-	-	PUNCT
taxlaw-2831	199	47	exclusive	exclusive	ADJ
taxlaw-2831	199	48	tax	tax	NOUN
taxlaw-2831	199	49	base	base	NOUN
taxlaw-2831	199	50	.	.	PUNCT
taxlaw-2831	200	1	48	48	NUM
taxlaw-2831	200	2	adopting	adopt	VERB
taxlaw-2831	200	3	something	something	PRON
taxlaw-2831	200	4	like	like	ADP
taxlaw-2831	200	5	the	the	DET
taxlaw-2831	200	6	37	37	NUM
taxlaw-2831	200	7	surrey	surrey	NOUN
taxlaw-2831	200	8	,	,	PUNCT
taxlaw-2831	200	9	supra	supra	PROPN
taxlaw-2831	200	10	note	note	PROPN
taxlaw-2831	200	11	21	21	NUM
taxlaw-2831	200	12	,	,	PUNCT
taxlaw-2831	200	13	at	at	ADP
taxlaw-2831	200	14	696	696	NUM
taxlaw-2831	200	15	.	.	PUNCT
taxlaw-2831	201	1	38	38	NUM
taxlaw-2831	201	2	see	see	VERB
taxlaw-2831	201	3	,	,	PUNCT
taxlaw-2831	201	4	e.g.	e.g.	ADV
taxlaw-2831	201	5	,	,	PUNCT
taxlaw-2831	201	6	529	529	NUM
taxlaw-2831	201	7	report	report	NOUN
taxlaw-2831	201	8	(	(	PUNCT
taxlaw-2831	201	9	coll	coll	PROPN
taxlaw-2831	201	10	.	.	PUNCT
taxlaw-2831	202	1	sav	sav	PROPN
taxlaw-2831	202	2	.	.	PUNCT
taxlaw-2831	203	1	plans	plan	NOUN
taxlaw-2831	203	2	network	network	PROPN
taxlaw-2831	203	3	,	,	PUNCT
taxlaw-2831	203	4	lexington	lexington	PROPN
taxlaw-2831	203	5	,	,	PUNCT
taxlaw-2831	203	6	ky	ky	PROPN
taxlaw-2831	203	7	.	.	PROPN
taxlaw-2831	203	8	)	)	PUNCT
taxlaw-2831	203	9	,	,	PUNCT
taxlaw-2831	203	10	sep	sep	PROPN
taxlaw-2831	203	11	.	.	PROPN
taxlaw-2831	203	12	2014	2014	NUM
taxlaw-2831	203	13	,	,	PUNCT
taxlaw-2831	203	14	tax	tax	NOUN
taxlaw-2831	203	15	analysts	analyst	NOUN
taxlaw-2831	203	16	‘	‘	PART
taxlaw-2831	203	17	document	document	NOUN
taxlaw-2831	203	18	service	service	NOUN
taxlaw-2831	203	19	,	,	PUNCT
taxlaw-2831	203	20	doc	doc	PROPN
taxlaw-2831	203	21	.	.	PROPN
taxlaw-2831	203	22	2014	2014	NUM
taxlaw-2831	203	23	-	-	SYM
taxlaw-2831	203	24	21949	21949	NUM
taxlaw-2831	203	25	(	(	PUNCT
taxlaw-2831	203	26	―education	―education	NOUN
taxlaw-2831	203	27	is	be	AUX
taxlaw-2831	203	28	the	the	DET
taxlaw-2831	203	29	key	key	NOUN
taxlaw-2831	203	30	to	to	ADP
taxlaw-2831	203	31	unlocking	unlock	VERB
taxlaw-2831	203	32	the	the	DET
taxlaw-2831	203	33	door	door	NOUN
taxlaw-2831	203	34	to	to	ADP
taxlaw-2831	203	35	opportunity	opportunity	NOUN
taxlaw-2831	203	36	.	.	PUNCT
taxlaw-2831	204	1	throughout	throughout	ADP
taxlaw-2831	204	2	the	the	DET
taxlaw-2831	204	3	past	past	ADJ
taxlaw-2831	204	4	several	several	ADJ
taxlaw-2831	204	5	years	year	NOUN
taxlaw-2831	204	6	,	,	PUNCT
taxlaw-2831	204	7	new	new	ADJ
taxlaw-2831	204	8	research	research	NOUN
taxlaw-2831	204	9	continues	continue	VERB
taxlaw-2831	204	10	to	to	PART
taxlaw-2831	204	11	provide	provide	VERB
taxlaw-2831	204	12	supportive	supportive	ADJ
taxlaw-2831	204	13	evidence	evidence	NOUN
taxlaw-2831	204	14	that	that	SCONJ
taxlaw-2831	204	15	a	a	DET
taxlaw-2831	204	16	college	college	NOUN
taxlaw-2831	204	17	degree	degree	NOUN
taxlaw-2831	204	18	not	not	PART
taxlaw-2831	204	19	only	only	ADV
taxlaw-2831	204	20	increases	increase	VERB
taxlaw-2831	204	21	the	the	DET
taxlaw-2831	204	22	economic	economic	ADJ
taxlaw-2831	204	23	earning	earning	NOUN
taxlaw-2831	204	24	power	power	NOUN
taxlaw-2831	204	25	of	of	ADP
taxlaw-2831	204	26	both	both	DET
taxlaw-2831	204	27	individuals	individual	NOUN
taxlaw-2831	204	28	and	and	CCONJ
taxlaw-2831	204	29	our	our	PRON
taxlaw-2831	204	30	national	national	ADJ
taxlaw-2831	204	31	economy	economy	NOUN
taxlaw-2831	204	32	,	,	PUNCT
taxlaw-2831	204	33	but	but	CCONJ
taxlaw-2831	204	34	it	it	PRON
taxlaw-2831	204	35	is	be	AUX
taxlaw-2831	204	36	also	also	ADV
taxlaw-2831	204	37	proven	prove	VERB
taxlaw-2831	204	38	to	to	PART
taxlaw-2831	204	39	contribute	contribute	VERB
taxlaw-2831	204	40	to	to	ADP
taxlaw-2831	204	41	improved	improve	VERB
taxlaw-2831	204	42	health	health	NOUN
taxlaw-2831	204	43	,	,	PUNCT
taxlaw-2831	204	44	homeownership	homeownership	NOUN
taxlaw-2831	204	45	,	,	PUNCT
taxlaw-2831	204	46	voting	voting	NOUN
taxlaw-2831	204	47	rates	rate	NOUN
taxlaw-2831	204	48	,	,	PUNCT
taxlaw-2831	204	49	community	community	NOUN
taxlaw-2831	204	50	volunteerism	volunteerism	NOUN
taxlaw-2831	204	51	and	and	CCONJ
taxlaw-2831	204	52	other	other	ADJ
taxlaw-2831	204	53	social	social	ADJ
taxlaw-2831	204	54	benefits.‖	benefits.‖	NOUN
taxlaw-2831	204	55	)	)	PUNCT
taxlaw-2831	204	56	.	.	PUNCT
taxlaw-2831	205	1	39	39	NUM
taxlaw-2831	205	2	see	see	VERB
taxlaw-2831	205	3	national	national	PROPN
taxlaw-2831	205	4	family	family	PROPN
taxlaw-2831	205	5	caregiver	caregiver	PROPN
taxlaw-2831	205	6	support	support	PROPN
taxlaw-2831	205	7	act	act	PROPN
taxlaw-2831	205	8	,	,	PUNCT
taxlaw-2831	205	9	pub	pub	NOUN
taxlaw-2831	205	10	.	.	PUNCT
taxlaw-2831	206	1	l.	l.	PROPN
taxlaw-2831	206	2	no	no	INTJ
taxlaw-2831	206	3	.	.	PROPN
taxlaw-2831	207	1	106	106	NUM
taxlaw-2831	207	2	-	-	SYM
taxlaw-2831	207	3	501	501	NUM
taxlaw-2831	207	4	,	,	PUNCT
taxlaw-2831	207	5	114	114	NUM
taxlaw-2831	207	6	stat	stat	NOUN
taxlaw-2831	207	7	.	.	PUNCT
taxlaw-2831	208	1	2253	2253	NUM
taxlaw-2831	208	2	(	(	PUNCT
taxlaw-2831	208	3	2000	2000	NUM
taxlaw-2831	208	4	)	)	PUNCT
taxlaw-2831	208	5	(	(	PUNCT
taxlaw-2831	208	6	codified	codify	VERB
taxlaw-2831	208	7	as	as	SCONJ
taxlaw-2831	208	8	amended	amend	VERB
taxlaw-2831	208	9	at	at	ADP
taxlaw-2831	208	10	42	42	NUM
taxlaw-2831	208	11	u.s.c	u.s.c	ADJ
taxlaw-2831	208	12	.	.	PUNCT
taxlaw-2831	209	1	§	§	PROPN
taxlaw-2831	209	2	§	§	PROPN
taxlaw-2831	209	3	3030s	3030s	NUM
taxlaw-2831	209	4	to	to	ADP
taxlaw-2831	209	5	3030s-2	3030s-2	NUM
taxlaw-2831	209	6	(	(	PUNCT
taxlaw-2831	209	7	2012	2012	NUM
taxlaw-2831	209	8	)	)	PUNCT
taxlaw-2831	209	9	)	)	PUNCT
taxlaw-2831	209	10	.	.	PUNCT
taxlaw-2831	210	1	for	for	ADP
taxlaw-2831	210	2	information	information	NOUN
taxlaw-2831	210	3	about	about	ADP
taxlaw-2831	210	4	sponsored	sponsor	VERB
taxlaw-2831	210	5	programs	program	NOUN
taxlaw-2831	210	6	,	,	PUNCT
taxlaw-2831	210	7	see	see	VERB
taxlaw-2831	210	8	administration	administration	NOUN
taxlaw-2831	210	9	on	on	ADP
taxlaw-2831	210	10	aging	age	VERB
taxlaw-2831	210	11	(	(	PUNCT
taxlaw-2831	210	12	aoa	aoa	PROPN
taxlaw-2831	210	13	):	):	PUNCT
taxlaw-2831	210	14	national	national	PROPN
taxlaw-2831	210	15	family	family	NOUN
taxlaw-2831	210	16	caregiver	caregiver	NOUN
taxlaw-2831	210	17	support	support	NOUN
taxlaw-2831	210	18	program	program	NOUN
taxlaw-2831	210	19	(	(	PUNCT
taxlaw-2831	210	20	oaa	oaa	PROPN
taxlaw-2831	210	21	title	title	NOUN
taxlaw-2831	210	22	iiie	iiie	NOUN
taxlaw-2831	210	23	)	)	PUNCT
taxlaw-2831	210	24	,	,	PUNCT
taxlaw-2831	210	25	admin	admin	ADJ
taxlaw-2831	210	26	.	.	PUNCT
taxlaw-2831	211	1	for	for	ADP
taxlaw-2831	211	2	cmty	cmty	NOUN
taxlaw-2831	211	3	.	.	PUNCT
taxlaw-2831	212	1	living	live	VERB
taxlaw-2831	212	2	,	,	PUNCT
taxlaw-2831	212	3	u.s	u.s	PROPN
taxlaw-2831	212	4	.	.	PROPN
taxlaw-2831	212	5	dep‘t	dep‘t	PROPN
taxlaw-2831	212	6	of	of	ADP
taxlaw-2831	212	7	health	health	NOUN
taxlaw-2831	212	8	and	and	CCONJ
taxlaw-2831	212	9	human	human	ADJ
taxlaw-2831	212	10	servs	servs	PROPN
taxlaw-2831	212	11	.	.	PUNCT
taxlaw-2831	213	1	available	available	ADJ
taxlaw-2831	213	2	at	at	ADP
taxlaw-2831	213	3	http://www.aoa.gov/	http://www.aoa.gov/	PROPN
taxlaw-2831	213	4	aoa_programs	aoa_program	NOUN
taxlaw-2831	213	5	/	/	SYM
taxlaw-2831	213	6	hcltc	hcltc	ADJ
taxlaw-2831	213	7	/	/	SYM
taxlaw-2831	213	8	caregiver	caregiver	NOUN
taxlaw-2831	213	9	/	/	SYM
taxlaw-2831	213	10	index.aspx	index.aspx	PROPN
taxlaw-2831	213	11	.	.	PUNCT
taxlaw-2831	214	1	under	under	ADP
taxlaw-2831	214	2	the	the	DET
taxlaw-2831	214	3	income	income	NOUN
taxlaw-2831	214	4	tax	tax	NOUN
taxlaw-2831	214	5	system	system	NOUN
taxlaw-2831	214	6	,	,	PUNCT
taxlaw-2831	214	7	payments	payment	NOUN
taxlaw-2831	214	8	to	to	ADP
taxlaw-2831	214	9	relatives	relative	NOUN
taxlaw-2831	214	10	,	,	PUNCT
taxlaw-2831	214	11	as	as	SCONJ
taxlaw-2831	214	12	defined	define	VERB
taxlaw-2831	214	13	under	under	ADP
taxlaw-2831	214	14	i.r.c	i.r.c	NOUN
taxlaw-2831	214	15	.	.	PUNCT
taxlaw-2831	215	1	§	§	PROPN
taxlaw-2831	215	2	152(d)(2)(a)–(g	152(d)(2)(a)–(g	NUM
taxlaw-2831	215	3	)	)	PUNCT
taxlaw-2831	215	4	,	,	PUNCT
taxlaw-2831	215	5	for	for	ADP
taxlaw-2831	215	6	long	long	ADJ
taxlaw-2831	215	7	term	term	NOUN
taxlaw-2831	215	8	care	care	NOUN
taxlaw-2831	215	9	for	for	ADP
taxlaw-2831	215	10	the	the	DET
taxlaw-2831	215	11	―chronically	―chronically	PROPN
taxlaw-2831	215	12	ill‖	ill‖	NOUN
taxlaw-2831	215	13	are	be	AUX
taxlaw-2831	215	14	denied	deny	VERB
taxlaw-2831	215	15	medical	medical	ADJ
taxlaw-2831	215	16	care	care	NOUN
taxlaw-2831	215	17	deductions	deduction	NOUN
taxlaw-2831	215	18	.	.	PUNCT
taxlaw-2831	216	1	see	see	VERB
taxlaw-2831	216	2	i.r.c	i.r.c	NOUN
taxlaw-2831	216	3	.	.	PUNCT
taxlaw-2831	217	1	§	§	PROPN
taxlaw-2831	217	2	§	§	PROPN
taxlaw-2831	217	3	213(d)(11	213(d)(11	NUM
taxlaw-2831	217	4	)	)	PUNCT
taxlaw-2831	217	5	,	,	PUNCT
taxlaw-2831	217	6	7702b(c	7702b(c	NUM
taxlaw-2831	217	7	)	)	PUNCT
taxlaw-2831	217	8	.	.	PUNCT
taxlaw-2831	218	1	these	these	PRON
taxlaw-2831	218	2	are	be	AUX
taxlaw-2831	218	3	income	income	NOUN
taxlaw-2831	218	4	tax	tax	NOUN
taxlaw-2831	218	5	issues	issue	NOUN
taxlaw-2831	218	6	and	and	CCONJ
taxlaw-2831	218	7	thus	thus	ADV
taxlaw-2831	218	8	not	not	PART
taxlaw-2831	218	9	within	within	ADP
taxlaw-2831	218	10	the	the	DET
taxlaw-2831	218	11	scope	scope	NOUN
taxlaw-2831	218	12	of	of	ADP
taxlaw-2831	218	13	this	this	DET
taxlaw-2831	218	14	article	article	NOUN
taxlaw-2831	218	15	;	;	PUNCT
taxlaw-2831	218	16	however	however	ADV
taxlaw-2831	218	17	,	,	PUNCT
taxlaw-2831	218	18	this	this	DET
taxlaw-2831	218	19	author	author	NOUN
taxlaw-2831	218	20	would	would	AUX
taxlaw-2831	218	21	welcome	welcome	VERB
taxlaw-2831	218	22	a	a	DET
taxlaw-2831	218	23	change	change	NOUN
taxlaw-2831	218	24	in	in	ADP
taxlaw-2831	218	25	those	those	DET
taxlaw-2831	218	26	provisions	provision	NOUN
taxlaw-2831	218	27	as	as	ADV
taxlaw-2831	218	28	well	well	ADV
taxlaw-2831	218	29	.	.	PUNCT
taxlaw-2831	219	1	abuse	abuse	NOUN
taxlaw-2831	219	2	in	in	ADP
taxlaw-2831	219	3	this	this	DET
taxlaw-2831	219	4	area	area	NOUN
taxlaw-2831	219	5	can	can	AUX
taxlaw-2831	219	6	better	well	ADV
taxlaw-2831	219	7	be	be	AUX
taxlaw-2831	219	8	dealt	deal	VERB
taxlaw-2831	219	9	with	with	ADP
taxlaw-2831	219	10	by	by	ADP
taxlaw-2831	219	11	requiring	require	VERB
taxlaw-2831	219	12	proper	proper	ADJ
taxlaw-2831	219	13	and	and	CCONJ
taxlaw-2831	219	14	timely	timely	ADJ
taxlaw-2831	219	15	income	income	NOUN
taxlaw-2831	219	16	and	and	CCONJ
taxlaw-2831	219	17	work	work	NOUN
taxlaw-2831	219	18	-	-	PUNCT
taxlaw-2831	219	19	related	relate	VERB
taxlaw-2831	219	20	filing	filing	NOUN
taxlaw-2831	219	21	and	and	CCONJ
taxlaw-2831	219	22	tax	tax	NOUN
taxlaw-2831	219	23	payments	payment	NOUN
taxlaw-2831	219	24	in	in	ADP
taxlaw-2831	219	25	order	order	NOUN
taxlaw-2831	219	26	to	to	PART
taxlaw-2831	219	27	receive	receive	VERB
taxlaw-2831	219	28	a	a	DET
taxlaw-2831	219	29	deduction	deduction	NOUN
taxlaw-2831	219	30	or	or	CCONJ
taxlaw-2831	219	31	other	other	ADJ
taxlaw-2831	219	32	income	income	NOUN
taxlaw-2831	219	33	tax	tax	NOUN
taxlaw-2831	219	34	benefit	benefit	NOUN
taxlaw-2831	219	35	.	.	PUNCT
taxlaw-2831	220	1	40	40	NUM
taxlaw-2831	220	2	see	see	VERB
taxlaw-2831	220	3	,	,	PUNCT
taxlaw-2831	220	4	e.g.	e.g.	ADV
taxlaw-2831	220	5	,	,	PUNCT
taxlaw-2831	220	6	walt	walt	PROPN
taxlaw-2831	220	7	zywiak	zywiak	PROPN
taxlaw-2831	220	8	,	,	PUNCT
taxlaw-2831	220	9	global	global	ADJ
taxlaw-2831	220	10	inst	inst	NOUN
taxlaw-2831	220	11	.	.	PUNCT
taxlaw-2831	221	1	for	for	ADP
taxlaw-2831	221	2	emerging	emerge	VERB
taxlaw-2831	221	3	healthcare	healthcare	NOUN
taxlaw-2831	221	4	practices	practice	NOUN
taxlaw-2831	221	5	,	,	PUNCT
taxlaw-2831	221	6	u.s	u.s	PROPN
taxlaw-2831	221	7	.	.	PROPN
taxlaw-2831	221	8	healthcare	healthcare	PROPN
taxlaw-2831	221	9	workforce	workforce	PROPN
taxlaw-2831	221	10	shortages	shortage	VERB
taxlaw-2831	221	11	:	:	PUNCT
taxlaw-2831	221	12	caregivers	caregiver	NOUN
taxlaw-2831	221	13	,	,	PUNCT
taxlaw-2831	221	14	computer	computer	PROPN
taxlaw-2831	221	15	sciences	sciences	PROPN
taxlaw-2831	221	16	corp	corp	PROPN
taxlaw-2831	221	17	.	.	PUNCT
taxlaw-2831	222	1	(	(	PUNCT
taxlaw-2831	222	2	may	may	PROPN
taxlaw-2831	222	3	2013	2013	NUM
taxlaw-2831	222	4	)	)	PUNCT
taxlaw-2831	222	5	,	,	PUNCT
taxlaw-2831	222	6	available	available	ADJ
taxlaw-2831	222	7	at	at	ADP
taxlaw-2831	222	8	http://	http://	PROPN
taxlaw-2831	222	9	assets1.csc.com/health_services/downloads/csc_us_healthcare_workforce_shortages_caregivers.pdf	assets1.csc.com/health_services/downloads/csc_us_healthcare_workforce_shortages_caregivers.pdf	PROPN
taxlaw-2831	222	10	.	.	PUNCT
taxlaw-2831	223	1	41	41	NUM
taxlaw-2831	223	2	mitchell	mitchell	PROPN
taxlaw-2831	223	3	m.	m.	NOUN
taxlaw-2831	223	4	gans	gans	PROPN
taxlaw-2831	223	5	&	&	CCONJ
taxlaw-2831	223	6	jay	jay	PROPN
taxlaw-2831	223	7	a.	a.	PROPN
taxlaw-2831	223	8	soled	sole	VERB
taxlaw-2831	223	9	,	,	PUNCT
taxlaw-2831	223	10	reforming	reform	VERB
taxlaw-2831	223	11	the	the	DET
taxlaw-2831	223	12	gift	gift	NOUN
taxlaw-2831	223	13	tax	tax	NOUN
taxlaw-2831	223	14	and	and	CCONJ
taxlaw-2831	223	15	making	make	VERB
taxlaw-2831	223	16	it	it	PRON
taxlaw-2831	223	17	enforceable	enforceable	ADJ
taxlaw-2831	223	18	,	,	PUNCT
taxlaw-2831	223	19	78	78	NUM
taxlaw-2831	223	20	b.u	b.u	PROPN
taxlaw-2831	223	21	.	.	PROPN
taxlaw-2831	223	22	l.	l.	PROPN
taxlaw-2831	223	23	rev	rev	PROPN
taxlaw-2831	223	24	.	.	PROPN
taxlaw-2831	223	25	759	759	NUM
taxlaw-2831	223	26	,	,	PUNCT
taxlaw-2831	223	27	775	775	NUM
taxlaw-2831	223	28	(	(	PUNCT
taxlaw-2831	223	29	2007	2007	NUM
taxlaw-2831	223	30	)	)	PUNCT
taxlaw-2831	223	31	(	(	PUNCT
taxlaw-2831	223	32	noting	note	VERB
taxlaw-2831	223	33	that	that	SCONJ
taxlaw-2831	223	34	―compliance	―compliance	NOUN
taxlaw-2831	223	35	with	with	ADP
taxlaw-2831	223	36	the	the	DET
taxlaw-2831	223	37	gift	gift	NOUN
taxlaw-2831	223	38	tax	tax	NOUN
taxlaw-2831	223	39	appears	appear	VERB
taxlaw-2831	223	40	to	to	PART
taxlaw-2831	223	41	be	be	AUX
taxlaw-2831	223	42	ebbing.‖	ebbing.‖	NUM
taxlaw-2831	223	43	)	)	PUNCT
taxlaw-2831	223	44	.	.	PUNCT
taxlaw-2831	224	1	42	42	NUM
taxlaw-2831	224	2	mitchell	mitchell	PROPN
taxlaw-2831	224	3	m.	m.	NOUN
taxlaw-2831	224	4	gans	gans	PROPN
taxlaw-2831	224	5	&	&	CCONJ
taxlaw-2831	224	6	jay	jay	PROPN
taxlaw-2831	224	7	a.	a.	PROPN
taxlaw-2831	224	8	soled	sole	VERB
taxlaw-2831	224	9	,	,	PUNCT
taxlaw-2831	224	10	reforming	reform	VERB
taxlaw-2831	224	11	the	the	DET
taxlaw-2831	224	12	gift	gift	NOUN
taxlaw-2831	224	13	tax	tax	NOUN
taxlaw-2831	224	14	and	and	CCONJ
taxlaw-2831	224	15	making	make	VERB
taxlaw-2831	224	16	it	it	PRON
taxlaw-2831	224	17	enforceable	enforceable	ADJ
taxlaw-2831	224	18	,	,	PUNCT
taxlaw-2831	224	19	78	78	NUM
taxlaw-2831	224	20	b.u	b.u	PROPN
taxlaw-2831	224	21	.	.	PROPN
taxlaw-2831	224	22	l.	l.	PROPN
taxlaw-2831	224	23	rev	rev	PROPN
taxlaw-2831	224	24	.	.	PROPN
taxlaw-2831	225	1	759	759	NUM
taxlaw-2831	225	2	(	(	PUNCT
taxlaw-2831	225	3	2007	2007	NUM
taxlaw-2831	225	4	)	)	PUNCT
taxlaw-2831	225	5	.	.	PUNCT
taxlaw-2831	226	1	43	43	NUM
taxlaw-2831	227	1	i	i	PRON
taxlaw-2831	227	2	d.	d.	PROPN
taxlaw-2831	227	3	at	at	ADP
taxlaw-2831	227	4	776	776	NUM
taxlaw-2831	227	5	(	(	PUNCT
taxlaw-2831	227	6	―when	―when	ADV
taxlaw-2831	227	7	it	it	PRON
taxlaw-2831	227	8	comes	come	VERB
taxlaw-2831	227	9	to	to	PART
taxlaw-2831	227	10	gift	gift	VERB
taxlaw-2831	227	11	tax	tax	NOUN
taxlaw-2831	227	12	enforcement	enforcement	NOUN
taxlaw-2831	227	13	,	,	PUNCT
taxlaw-2831	227	14	however	however	ADV
taxlaw-2831	227	15	,	,	PUNCT
taxlaw-2831	227	16	the	the	DET
taxlaw-2831	227	17	issuance	issuance	NOUN
taxlaw-2831	227	18	of	of	ADP
taxlaw-2831	227	19	any	any	DET
taxlaw-2831	227	20	third	third	ADJ
taxlaw-2831	227	21	-	-	PUNCT
taxlaw-2831	227	22	party	party	NOUN
taxlaw-2831	227	23	information	information	NOUN
taxlaw-2831	227	24	returns	return	NOUN
taxlaw-2831	227	25	is	be	AUX
taxlaw-2831	227	26	noticeably	noticeably	ADV
taxlaw-2831	227	27	absent	absent	ADJ
taxlaw-2831	227	28	,	,	PUNCT
taxlaw-2831	227	29	and	and	CCONJ
taxlaw-2831	227	30	there	there	PRON
taxlaw-2831	227	31	is	be	VERB
taxlaw-2831	227	32	no	no	DET
taxlaw-2831	227	33	self	self	NOUN
taxlaw-2831	227	34	-	-	PUNCT
taxlaw-2831	227	35	policing	police	VERB
taxlaw-2831	227	36	mechanism	mechanism	NOUN
taxlaw-2831	227	37	in	in	ADP
taxlaw-2831	227	38	place.‖	place.‖	NOUN
taxlaw-2831	227	39	)	)	PUNCT
taxlaw-2831	227	40	.	.	PUNCT
taxlaw-2831	228	1	44	44	NUM
taxlaw-2831	229	1	i	i	PRON
taxlaw-2831	229	2	d.	d.	VERB
taxlaw-2831	229	3	at	at	ADP
taxlaw-2831	229	4	793–95	793–95	PROPN
taxlaw-2831	229	5	(	(	PUNCT
taxlaw-2831	229	6	suggesting	suggest	VERB
taxlaw-2831	229	7	a	a	DET
taxlaw-2831	229	8	requirement	requirement	NOUN
taxlaw-2831	229	9	of	of	ADP
taxlaw-2831	229	10	information	information	NOUN
taxlaw-2831	229	11	returns	return	NOUN
taxlaw-2831	229	12	and	and	CCONJ
taxlaw-2831	229	13	aggregated	aggregate	VERB
taxlaw-2831	229	14	multiple	multiple	ADJ
taxlaw-2831	229	15	gifts	gift	NOUN
taxlaw-2831	229	16	from	from	ADP
taxlaw-2831	229	17	individual	individual	ADJ
taxlaw-2831	229	18	information	information	NOUN
taxlaw-2831	229	19	returns	return	NOUN
taxlaw-2831	229	20	,	,	PUNCT
taxlaw-2831	229	21	aggregating	aggregate	VERB
taxlaw-2831	229	22	multiple	multiple	ADJ
taxlaw-2831	229	23	gifts	gift	NOUN
taxlaw-2831	229	24	,	,	PUNCT
taxlaw-2831	229	25	from	from	ADP
taxlaw-2831	229	26	individual	individual	ADJ
taxlaw-2831	229	27	donees	donee	NOUN
taxlaw-2831	229	28	for	for	ADP
taxlaw-2831	229	29	outright	outright	ADJ
taxlaw-2831	229	30	gifts	gift	NOUN
taxlaw-2831	229	31	and	and	CCONJ
taxlaw-2831	229	32	from	from	ADP
taxlaw-2831	229	33	trustees	trustee	NOUN
taxlaw-2831	229	34	for	for	ADP
taxlaw-2831	229	35	transfers	transfer	NOUN
taxlaw-2831	229	36	in	in	ADP
taxlaw-2831	229	37	trust	trust	NOUN
taxlaw-2831	229	38	)	)	PUNCT
taxlaw-2831	229	39	.	.	PUNCT
taxlaw-2831	230	1	45	45	NUM
taxlaw-2831	231	1	i	i	PRON
taxlaw-2831	231	2	d.	d.	PROPN
taxlaw-2831	231	3	at	at	ADP
taxlaw-2831	231	4	795–96	795–96	NUM
taxlaw-2831	231	5	.	.	PUNCT
taxlaw-2831	232	1	none	none	NOUN
taxlaw-2831	232	2	of	of	ADP
taxlaw-2831	232	3	the	the	DET
taxlaw-2831	232	4	penalties	penalty	NOUN
taxlaw-2831	232	5	would	would	AUX
taxlaw-2831	232	6	be	be	AUX
taxlaw-2831	232	7	determined	determine	VERB
taxlaw-2831	232	8	with	with	ADP
taxlaw-2831	232	9	reference	reference	NOUN
taxlaw-2831	232	10	to	to	ADP
taxlaw-2831	232	11	the	the	DET
taxlaw-2831	232	12	taxpayer‘s	taxpayer‘s	PROPN
taxlaw-2831	232	13	actual	actual	ADJ
taxlaw-2831	232	14	gift	gift	NOUN
taxlaw-2831	232	15	tax	tax	NOUN
taxlaw-2831	232	16	liability	liability	NOUN
taxlaw-2831	232	17	because	because	SCONJ
taxlaw-2831	232	18	they	they	PRON
taxlaw-2831	232	19	would	would	AUX
taxlaw-2831	232	20	be	be	AUX
taxlaw-2831	232	21	computed	compute	VERB
taxlaw-2831	232	22	without	without	ADP
taxlaw-2831	232	23	taking	take	VERB
taxlaw-2831	232	24	into	into	ADP
taxlaw-2831	232	25	account	account	NOUN
taxlaw-2831	232	26	the	the	DET
taxlaw-2831	232	27	credit	credit	NOUN
taxlaw-2831	232	28	exemption	exemption	NOUN
taxlaw-2831	232	29	amount	amount	NOUN
taxlaw-2831	232	30	.	.	PUNCT
taxlaw-2831	233	1	i	i	PRON
taxlaw-2831	233	2	d.	d.	PROPN
taxlaw-2831	233	3	the	the	DET
taxlaw-2831	233	4	authors	author	NOUN
taxlaw-2831	233	5	ask	ask	VERB
taxlaw-2831	233	6	congress	congress	PROPN
taxlaw-2831	233	7	―to	―to	PROPN
taxlaw-2831	233	8	institute	institute	NOUN
taxlaw-2831	233	9	reporting	reporting	NOUN
taxlaw-2831	233	10	mechanisms	mechanism	NOUN
taxlaw-2831	233	11	that	that	PRON
taxlaw-2831	233	12	facilitate	facilitate	VERB
taxlaw-2831	233	13	irs	irs	PROPN
taxlaw-2831	233	14	oversight	oversight	NOUN
taxlaw-2831	233	15	and	and	CCONJ
taxlaw-2831	233	16	a	a	DET
taxlaw-2831	233	17	penalty	penalty	NOUN
taxlaw-2831	233	18	system	system	NOUN
taxlaw-2831	233	19	that	that	PRON
taxlaw-2831	233	20	taxpayers	taxpayer	NOUN
taxlaw-2831	233	21	will	will	AUX
taxlaw-2831	233	22	think	think	VERB
taxlaw-2831	233	23	twice	twice	ADV
taxlaw-2831	233	24	about	about	ADV
taxlaw-2831	233	25	before	before	ADP
taxlaw-2831	233	26	violating.‖	violating.‖	PROPN
taxlaw-2831	233	27	i	i	PROPN
taxlaw-2831	233	28	d.	d.	PROPN
taxlaw-2831	233	29	at	at	ADP
taxlaw-2831	233	30	799	799	NUM
taxlaw-2831	233	31	.	.	PUNCT
taxlaw-2831	234	1	46	46	NUM
taxlaw-2831	234	2	see	see	VERB
taxlaw-2831	234	3	i.r.c	i.r.c	NOUN
taxlaw-2831	234	4	.	.	PUNCT
taxlaw-2831	235	1	§	§	PROPN
taxlaw-2831	235	2	2010	2010	NUM
taxlaw-2831	235	3	.	.	PUNCT
taxlaw-2831	236	1	beginning	begin	VERB
taxlaw-2831	236	2	with	with	ADP
taxlaw-2831	236	3	2012	2012	NUM
taxlaw-2831	236	4	,	,	PUNCT
taxlaw-2831	236	5	the	the	DET
taxlaw-2831	236	6	$	$	SYM
taxlaw-2831	236	7	5	5	NUM
taxlaw-2831	236	8	million	million	NUM
taxlaw-2831	236	9	exemption	exemption	NOUN
taxlaw-2831	236	10	equivalent	equivalent	NOUN
taxlaw-2831	236	11	is	be	AUX
taxlaw-2831	236	12	indexed	index	VERB
taxlaw-2831	236	13	for	for	ADP
taxlaw-2831	236	14	inflation	inflation	NOUN
taxlaw-2831	236	15	.	.	PUNCT
taxlaw-2831	237	1	i.r.c	i.r.c	NOUN
taxlaw-2831	237	2	.	.	PUNCT
taxlaw-2831	238	1	§	§	PROPN
taxlaw-2831	238	2	2010	2010	NUM
taxlaw-2831	238	3	(	(	PUNCT
taxlaw-2831	238	4	c)(3)(b	c)(3)(b	PROPN
taxlaw-2831	238	5	)	)	PUNCT
taxlaw-2831	238	6	.	.	PUNCT
taxlaw-2831	239	1	in	in	ADP
taxlaw-2831	239	2	2015	2015	NUM
taxlaw-2831	239	3	,	,	PUNCT
taxlaw-2831	239	4	that	that	SCONJ
taxlaw-2831	239	5	indexed	index	VERB
taxlaw-2831	239	6	exemption	exemption	NOUN
taxlaw-2831	239	7	equivalent	equivalent	NOUN
taxlaw-2831	239	8	is	be	AUX
taxlaw-2831	239	9	$	$	SYM
taxlaw-2831	239	10	5.43	5.43	NUM
taxlaw-2831	239	11	million	million	NUM
taxlaw-2831	239	12	.	.	PUNCT
taxlaw-2831	240	1	see	see	VERB
taxlaw-2831	240	2	rev	rev	PROPN
taxlaw-2831	240	3	.	.	PROPN
taxlaw-2831	240	4	proc	proc	PROPN
taxlaw-2831	240	5	.	.	PUNCT
taxlaw-2831	241	1	2014	2014	NUM
taxlaw-2831	241	2	-	-	SYM
taxlaw-2831	241	3	61	61	NUM
taxlaw-2831	241	4	,	,	PUNCT
taxlaw-2831	241	5	2014	2014	NUM
taxlaw-2831	241	6	-	-	SYM
taxlaw-2831	241	7	47	47	NUM
taxlaw-2831	241	8	i.r.b	i.r.b	NOUN
taxlaw-2831	241	9	.	.	PUNCT
taxlaw-2831	242	1	860	860	NUM
taxlaw-2831	242	2	§	§	PROPN
taxlaw-2831	242	3	3.33	3.33	NUM
taxlaw-2831	242	4	(	(	PUNCT
taxlaw-2831	242	5	―for	―for	ADP
taxlaw-2831	242	6	an	an	DET
taxlaw-2831	242	7	estate	estate	NOUN
taxlaw-2831	242	8	of	of	ADP
taxlaw-2831	242	9	any	any	DET
taxlaw-2831	242	10	decedent	decedent	NOUN
taxlaw-2831	242	11	dying	die	VERB
taxlaw-2831	242	12	during	during	ADP
taxlaw-2831	242	13	calendar	calendar	NOUN
taxlaw-2831	242	14	year	year	NOUN
taxlaw-2831	242	15	2015	2015	NUM
taxlaw-2831	242	16	,	,	PUNCT
taxlaw-2831	242	17	the	the	DET
taxlaw-2831	242	18	basic	basic	ADJ
taxlaw-2831	242	19	exclusion	exclusion	NOUN
taxlaw-2831	242	20	amount	amount	NOUN
taxlaw-2831	242	21	is	be	AUX
taxlaw-2831	242	22	$	$	SYM
taxlaw-2831	242	23	5,430,000	5,430,000	NUM
taxlaw-2831	242	24	for	for	ADP
taxlaw-2831	242	25	determining	determine	VERB
taxlaw-2831	242	26	the	the	DET
taxlaw-2831	242	27	amount	amount	NOUN
taxlaw-2831	242	28	of	of	ADP
taxlaw-2831	242	29	the	the	DET
taxlaw-2831	242	30	unified	unified	ADJ
taxlaw-2831	242	31	credit	credit	NOUN
taxlaw-2831	242	32	against	against	ADP
taxlaw-2831	242	33	estate	estate	NOUN
taxlaw-2831	242	34	tax	tax	NOUN
taxlaw-2831	242	35	under	under	ADP
taxlaw-2831	242	36	§	§	PROPN
taxlaw-2831	242	37	2010.‖	2010.‖	NUM
taxlaw-2831	242	38	)	)	PUNCT
taxlaw-2831	242	39	.	.	PUNCT
taxlaw-2831	243	1	47	47	NUM
taxlaw-2831	243	2	see	see	VERB
taxlaw-2831	243	3	infra	infra	NOUN
taxlaw-2831	243	4	part	part	NOUN
taxlaw-2831	243	5	iv	iv	NOUN
taxlaw-2831	243	6	.	.	PROPN
taxlaw-2831	243	7	2015	2015	NUM
taxlaw-2831	243	8	]	]	PUNCT
taxlaw-2831	243	9	a	a	DET
taxlaw-2831	243	10	simpler	simple	ADJ
taxlaw-2831	243	11	verifiable	verifiable	ADJ
taxlaw-2831	243	12	gift	gift	NOUN
taxlaw-2831	243	13	tax	tax	NOUN
taxlaw-2831	243	14	191	191	NUM
taxlaw-2831	243	15	portability	portability	NOUN
taxlaw-2831	243	16	49	49	NUM
taxlaw-2831	243	17	filing	filing	NOUN
taxlaw-2831	243	18	requirement	requirement	NOUN
taxlaw-2831	243	19	,	,	PUNCT
taxlaw-2831	243	20	50	50	NUM
taxlaw-2831	243	21	in	in	ADP
taxlaw-2831	243	22	which	which	PRON
taxlaw-2831	243	23	the	the	DET
taxlaw-2831	243	24	surviving	surviving	NOUN
taxlaw-2831	243	25	spouse	spouse	NOUN
taxlaw-2831	243	26	only	only	ADV
taxlaw-2831	243	27	receives	receive	VERB
taxlaw-2831	243	28	the	the	DET
taxlaw-2831	243	29	deceased	deceased	ADJ
taxlaw-2831	243	30	spouse‘s	spouse‘s	NOUN
taxlaw-2831	243	31	unused	unused	ADJ
taxlaw-2831	243	32	exemption	exemption	NOUN
taxlaw-2831	243	33	amount	amount	NOUN
taxlaw-2831	243	34	if	if	SCONJ
taxlaw-2831	243	35	a	a	DET
taxlaw-2831	243	36	timely	timely	ADJ
taxlaw-2831	243	37	return	return	NOUN
taxlaw-2831	243	38	is	be	AUX
taxlaw-2831	243	39	filed	file	VERB
taxlaw-2831	243	40	,	,	PUNCT
taxlaw-2831	243	41	this	this	DET
taxlaw-2831	243	42	article	article	NOUN
taxlaw-2831	243	43	proposes	propose	VERB
taxlaw-2831	243	44	to	to	PART
taxlaw-2831	243	45	deny	deny	VERB
taxlaw-2831	243	46	one	one	NUM
taxlaw-2831	243	47	,	,	PUNCT
taxlaw-2831	243	48	two	two	NUM
taxlaw-2831	243	49	,	,	PUNCT
taxlaw-2831	243	50	or	or	CCONJ
taxlaw-2831	243	51	all	all	PRON
taxlaw-2831	243	52	of	of	ADP
taxlaw-2831	243	53	the	the	DET
taxlaw-2831	243	54	gift	gift	NOUN
taxlaw-2831	243	55	tax	tax	NOUN
taxlaw-2831	243	56	benefits	benefit	NOUN
taxlaw-2831	243	57	to	to	ADP
taxlaw-2831	243	58	a	a	DET
taxlaw-2831	243	59	donor	donor	NOUN
taxlaw-2831	243	60	who	who	PRON
taxlaw-2831	243	61	is	be	AUX
taxlaw-2831	243	62	required	require	VERB
taxlaw-2831	243	63	to	to	ADP
taxlaw-2831	243	64	,	,	PUNCT
taxlaw-2831	243	65	but	but	CCONJ
taxlaw-2831	243	66	does	do	AUX
taxlaw-2831	243	67	not	not	PART
taxlaw-2831	243	68	,	,	PUNCT
taxlaw-2831	243	69	file	file	VERB
taxlaw-2831	243	70	a	a	DET
taxlaw-2831	243	71	gift	gift	NOUN
taxlaw-2831	243	72	tax	tax	NOUN
taxlaw-2831	243	73	return	return	NOUN
taxlaw-2831	243	74	.	.	PUNCT
taxlaw-2831	244	1	48	48	NUM
taxlaw-2831	244	2	the	the	DET
taxlaw-2831	244	3	estate	estate	NOUN
taxlaw-2831	244	4	tax	tax	NOUN
taxlaw-2831	244	5	differs	differ	VERB
taxlaw-2831	244	6	from	from	ADP
taxlaw-2831	244	7	the	the	DET
taxlaw-2831	244	8	gift	gift	NOUN
taxlaw-2831	244	9	tax	tax	NOUN
taxlaw-2831	244	10	in	in	ADP
taxlaw-2831	244	11	that	that	SCONJ
taxlaw-2831	244	12	the	the	DET
taxlaw-2831	244	13	estate	estate	NOUN
taxlaw-2831	244	14	tax	tax	NOUN
taxlaw-2831	244	15	,	,	PUNCT
taxlaw-2831	244	16	like	like	ADP
taxlaw-2831	244	17	the	the	DET
taxlaw-2831	244	18	income	income	NOUN
taxlaw-2831	244	19	tax	tax	NOUN
taxlaw-2831	244	20	,	,	PUNCT
taxlaw-2831	244	21	is	be	AUX
taxlaw-2831	244	22	a	a	DET
taxlaw-2831	244	23	tax	tax	NOUN
taxlaw-2831	244	24	-	-	PUNCT
taxlaw-2831	244	25	inclusive	inclusive	ADJ
taxlaw-2831	244	26	tax	tax	NOUN
taxlaw-2831	244	27	.	.	PUNCT
taxlaw-2831	245	1	see	see	VERB
taxlaw-2831	245	2	dodge	dodge	PROPN
taxlaw-2831	245	3	,	,	PUNCT
taxlaw-2831	245	4	gerzog	gerzog	PROPN
taxlaw-2831	245	5	&	&	CCONJ
taxlaw-2831	245	6	crawford	crawford	PROPN
taxlaw-2831	245	7	,	,	PUNCT
taxlaw-2831	245	8	supra	supra	PROPN
taxlaw-2831	245	9	note	note	PROPN
taxlaw-2831	245	10	15	15	NUM
taxlaw-2831	245	11	,	,	PUNCT
taxlaw-2831	245	12	at	at	ADP
taxlaw-2831	245	13	8	8	NUM
taxlaw-2831	245	14	,	,	PUNCT
taxlaw-2831	245	15	46	46	NUM
taxlaw-2831	245	16	,	,	PUNCT
taxlaw-2831	245	17	349	349	NUM
taxlaw-2831	245	18	n.46	n.46	NOUN
taxlaw-2831	245	19	.	.	PUNCT
taxlaw-2831	246	1	that	that	PRON
taxlaw-2831	246	2	is	be	AUX
taxlaw-2831	246	3	,	,	PUNCT
taxlaw-2831	246	4	assets	asset	NOUN
taxlaw-2831	246	5	used	use	VERB
taxlaw-2831	246	6	to	to	PART
taxlaw-2831	246	7	pay	pay	VERB
taxlaw-2831	246	8	the	the	DET
taxlaw-2831	246	9	estate	estate	NOUN
taxlaw-2831	246	10	tax	tax	NOUN
taxlaw-2831	246	11	liability	liability	NOUN
taxlaw-2831	246	12	are	be	AUX
taxlaw-2831	246	13	themselves	themselves	PRON
taxlaw-2831	246	14	subject	subject	ADJ
taxlaw-2831	246	15	to	to	ADP
taxlaw-2831	246	16	estate	estate	NOUN
taxlaw-2831	246	17	tax	tax	NOUN
taxlaw-2831	246	18	.	.	PUNCT
taxlaw-2831	247	1	i	i	PRON
taxlaw-2831	247	2	d.	d.	VERB
taxlaw-2831	247	3	a	a	DET
taxlaw-2831	247	4	benefit	benefit	NOUN
taxlaw-2831	247	5	of	of	ADP
taxlaw-2831	247	6	the	the	DET
taxlaw-2831	247	7	gift	gift	NOUN
taxlaw-2831	247	8	tax	tax	NOUN
taxlaw-2831	247	9	is	be	AUX
taxlaw-2831	247	10	that	that	SCONJ
taxlaw-2831	247	11	the	the	DET
taxlaw-2831	247	12	money	money	NOUN
taxlaw-2831	247	13	used	use	VERB
taxlaw-2831	247	14	to	to	PART
taxlaw-2831	247	15	pay	pay	VERB
taxlaw-2831	247	16	gift	gift	NOUN
taxlaw-2831	247	17	tax	tax	NOUN
taxlaw-2831	247	18	liability	liability	NOUN
taxlaw-2831	247	19	is	be	AUX
taxlaw-2831	247	20	not	not	PART
taxlaw-2831	247	21	itself	itself	PRON
taxlaw-2831	247	22	subject	subject	ADJ
taxlaw-2831	247	23	to	to	ADP
taxlaw-2831	247	24	gift	gift	NOUN
taxlaw-2831	247	25	or	or	CCONJ
taxlaw-2831	247	26	estate	estate	NOUN
taxlaw-2831	247	27	tax	tax	NOUN
taxlaw-2831	247	28	and	and	CCONJ
taxlaw-2831	247	29	yet	yet	ADV
taxlaw-2831	247	30	it	it	PRON
taxlaw-2831	247	31	diminishes	diminish	VERB
taxlaw-2831	247	32	the	the	DET
taxlaw-2831	247	33	donor‘s	donor‘	VERB
taxlaw-2831	247	34	estate	estate	NOUN
taxlaw-2831	247	35	.	.	PUNCT
taxlaw-2831	248	1	i	i	PRON
taxlaw-2831	248	2	d.	d.	PROPN
taxlaw-2831	248	3	49	49	NUM
taxlaw-2831	248	4	the	the	DET
taxlaw-2831	248	5	tax	tax	NOUN
taxlaw-2831	248	6	relief	relief	NOUN
taxlaw-2831	248	7	,	,	PUNCT
taxlaw-2831	248	8	unemployment	unemployment	NOUN
taxlaw-2831	248	9	insurance	insurance	NOUN
taxlaw-2831	248	10	reauthorization	reauthorization	NOUN
taxlaw-2831	248	11	,	,	PUNCT
taxlaw-2831	248	12	and	and	CCONJ
taxlaw-2831	248	13	job	job	NOUN
taxlaw-2831	248	14	creation	creation	NOUN
taxlaw-2831	248	15	act	act	NOUN
taxlaw-2831	248	16	of	of	ADP
taxlaw-2831	248	17	2010	2010	NUM
taxlaw-2831	248	18	§	§	PROPN
taxlaw-2831	248	19	§	§	PROPN
taxlaw-2831	248	20	302(a)(1	302(a)(1	NUM
taxlaw-2831	248	21	)	)	PUNCT
taxlaw-2831	248	22	&	&	CCONJ
taxlaw-2831	248	23	303(a	303(a	NUM
taxlaw-2831	248	24	)	)	PUNCT
taxlaw-2831	248	25	,	,	PUNCT
taxlaw-2831	248	26	pub	pub	NOUN
taxlaw-2831	248	27	.	.	PUNCT
taxlaw-2831	249	1	l.	l.	PROPN
taxlaw-2831	249	2	no	no	INTJ
taxlaw-2831	249	3	.	.	PROPN
taxlaw-2831	249	4	111	111	NUM
taxlaw-2831	249	5	-	-	SYM
taxlaw-2831	249	6	312	312	NUM
taxlaw-2831	249	7	,	,	PUNCT
taxlaw-2831	249	8	124	124	NUM
taxlaw-2831	249	9	stat	stat	NOUN
taxlaw-2831	249	10	.	.	PUNCT
taxlaw-2831	250	1	3296	3296	NUM
taxlaw-2831	250	2	,	,	PUNCT
taxlaw-2831	250	3	3302–04	3302–04	NUM
taxlaw-2831	250	4	,	,	PUNCT
taxlaw-2831	250	5	amended	amend	VERB
taxlaw-2831	250	6	i.r.c	i.r.c	NOUN
taxlaw-2831	250	7	.	.	PUNCT
taxlaw-2831	251	1	§	§	PROPN
taxlaw-2831	251	2	2010(c	2010(c	NUM
taxlaw-2831	251	3	)	)	PUNCT
taxlaw-2831	251	4	by	by	ADP
taxlaw-2831	251	5	enacting	enact	VERB
taxlaw-2831	251	6	a	a	DET
taxlaw-2831	251	7	temporary	temporary	ADJ
taxlaw-2831	251	8	―portability‖	―portability‖	NOUN
taxlaw-2831	251	9	provision	provision	NOUN
taxlaw-2831	251	10	,	,	PUNCT
taxlaw-2831	251	11	applicable	applicable	ADJ
taxlaw-2831	251	12	to	to	ADP
taxlaw-2831	251	13	decedents	decedent	NOUN
taxlaw-2831	251	14	dying	die	VERB
taxlaw-2831	251	15	in	in	ADP
taxlaw-2831	251	16	2011	2011	NUM
taxlaw-2831	251	17	and	and	CCONJ
taxlaw-2831	251	18	2012	2012	NUM
taxlaw-2831	251	19	,	,	PUNCT
taxlaw-2831	251	20	which	which	PRON
taxlaw-2831	251	21	allowed	allow	VERB
taxlaw-2831	251	22	the	the	DET
taxlaw-2831	251	23	deceased	deceased	ADJ
taxlaw-2831	251	24	spousal	spousal	NOUN
taxlaw-2831	251	25	unused	unused	ADJ
taxlaw-2831	251	26	exclusion	exclusion	NOUN
taxlaw-2831	251	27	amount	amount	NOUN
taxlaw-2831	251	28	to	to	PART
taxlaw-2831	251	29	be	be	AUX
taxlaw-2831	251	30	applied	apply	VERB
taxlaw-2831	251	31	to	to	ADP
taxlaw-2831	251	32	both	both	CCONJ
taxlaw-2831	251	33	the	the	DET
taxlaw-2831	251	34	surviving	surviving	NOUN
taxlaw-2831	251	35	spouse‘s	spouse‘s	NOUN
taxlaw-2831	251	36	gift	gift	NOUN
taxlaw-2831	251	37	and	and	CCONJ
taxlaw-2831	251	38	estate	estate	NOUN
taxlaw-2831	251	39	tax	tax	NOUN
taxlaw-2831	251	40	liabilities	liability	NOUN
taxlaw-2831	251	41	in	in	ADP
taxlaw-2831	251	42	addition	addition	NOUN
taxlaw-2831	251	43	to	to	ADP
taxlaw-2831	251	44	her	her	PRON
taxlaw-2831	251	45	own	own	ADJ
taxlaw-2831	251	46	exemption	exemption	NOUN
taxlaw-2831	251	47	amount	amount	NOUN
taxlaw-2831	251	48	.	.	PUNCT
taxlaw-2831	252	1	see	see	VERB
taxlaw-2831	252	2	dodge	dodge	PROPN
taxlaw-2831	252	3	,	,	PUNCT
taxlaw-2831	252	4	gerzog	gerzog	PROPN
taxlaw-2831	252	5	&	&	CCONJ
taxlaw-2831	252	6	crawford	crawford	PROPN
taxlaw-2831	252	7	,	,	PUNCT
taxlaw-2831	252	8	supra	supra	PROPN
taxlaw-2831	252	9	note	note	PROPN
taxlaw-2831	252	10	15	15	NUM
taxlaw-2831	252	11	,	,	PUNCT
taxlaw-2831	252	12	at	at	ADP
taxlaw-2831	252	13	290	290	NUM
taxlaw-2831	252	14	.	.	PUNCT
taxlaw-2831	253	1	the	the	DET
taxlaw-2831	253	2	american	american	ADJ
taxlaw-2831	253	3	taxpayer	taxpayer	PROPN
taxlaw-2831	253	4	relief	relief	PROPN
taxlaw-2831	253	5	act	act	NOUN
taxlaw-2831	253	6	of	of	ADP
taxlaw-2831	253	7	2012	2012	NUM
taxlaw-2831	253	8	§	§	PROPN
taxlaw-2831	253	9	101(a	101(a	PROPN
taxlaw-2831	253	10	)	)	PUNCT
taxlaw-2831	253	11	,	,	PUNCT
taxlaw-2831	253	12	pub	pub	NOUN
taxlaw-2831	253	13	.	.	PUNCT
taxlaw-2831	254	1	l.	l.	PROPN
taxlaw-2831	254	2	no	no	INTJ
taxlaw-2831	254	3	.	.	PROPN
taxlaw-2831	255	1	112	112	NUM
taxlaw-2831	255	2	-	-	SYM
taxlaw-2831	255	3	240	240	NUM
taxlaw-2831	255	4	,	,	PUNCT
taxlaw-2831	255	5	126	126	NUM
taxlaw-2831	255	6	stat	stat	NOUN
taxlaw-2831	255	7	.	.	PUNCT
taxlaw-2831	256	1	2313	2313	NUM
taxlaw-2831	256	2	(	(	PUNCT
taxlaw-2831	256	3	2013	2013	NUM
taxlaw-2831	256	4	)	)	PUNCT
taxlaw-2831	256	5	,	,	PUNCT
taxlaw-2831	256	6	made	make	VERB
taxlaw-2831	256	7	those	those	DET
taxlaw-2831	256	8	portability	portability	NOUN
taxlaw-2831	256	9	provisions	provision	NOUN
taxlaw-2831	256	10	a	a	DET
taxlaw-2831	256	11	permanent	permanent	ADJ
taxlaw-2831	256	12	feature	feature	NOUN
taxlaw-2831	256	13	of	of	ADP
taxlaw-2831	256	14	estate	estate	NOUN
taxlaw-2831	256	15	taxation	taxation	NOUN
taxlaw-2831	256	16	.	.	PUNCT
taxlaw-2831	257	1	with	with	ADP
taxlaw-2831	257	2	the	the	DET
taxlaw-2831	257	3	enactment	enactment	NOUN
taxlaw-2831	257	4	of	of	ADP
taxlaw-2831	257	5	the	the	DET
taxlaw-2831	257	6	portability	portability	NOUN
taxlaw-2831	257	7	provisions	provision	NOUN
taxlaw-2831	257	8	,	,	PUNCT
taxlaw-2831	257	9	§	§	PROPN
taxlaw-2831	257	10	2010(c)(2	2010(c)(2	NUM
taxlaw-2831	257	11	)	)	PUNCT
taxlaw-2831	257	12	defines	define	VERB
taxlaw-2831	257	13	the	the	DET
taxlaw-2831	257	14	―applicable	―applicable	ADJ
taxlaw-2831	257	15	exclusion	exclusion	NOUN
taxlaw-2831	257	16	amount‖	amount‖	NOUN
taxlaw-2831	257	17	as	as	ADP
taxlaw-2831	257	18	aggregating	aggregate	VERB
taxlaw-2831	257	19	the	the	DET
taxlaw-2831	257	20	surviving	surviving	NOUN
taxlaw-2831	257	21	spouse‘s	spouse‘s	VERB
taxlaw-2831	257	22	―basic	―basic	ADJ
taxlaw-2831	257	23	exclusion	exclusion	NOUN
taxlaw-2831	257	24	amount‖	amount‖	NOUN
taxlaw-2831	257	25	with	with	ADP
taxlaw-2831	257	26	her	her	PRON
taxlaw-2831	257	27	―deceased	―decease	VERB
taxlaw-2831	257	28	spousal	spousal	NOUN
taxlaw-2831	257	29	unused	unused	ADJ
taxlaw-2831	257	30	exclusion	exclusion	NOUN
taxlaw-2831	257	31	amount.‖	amount.‖	ADP
taxlaw-2831	257	32	the	the	DET
taxlaw-2831	257	33	surviving	surviving	NOUN
taxlaw-2831	257	34	spouse‘s	spouse‘	VERB
taxlaw-2831	257	35	additional	additional	ADJ
taxlaw-2831	257	36	exclusion	exclusion	NOUN
taxlaw-2831	257	37	amount	amount	NOUN
taxlaw-2831	257	38	is	be	AUX
taxlaw-2831	257	39	defined	define	VERB
taxlaw-2831	257	40	as	as	ADP
taxlaw-2831	257	41	―the	―the	DET
taxlaw-2831	257	42	lesser	less	ADJ
taxlaw-2831	257	43	of	of	ADP
taxlaw-2831	257	44	(	(	PUNCT
taxlaw-2831	257	45	a	a	X
taxlaw-2831	257	46	)	)	PUNCT
taxlaw-2831	257	47	the	the	DET
taxlaw-2831	257	48	basic	basic	ADJ
taxlaw-2831	257	49	exclusion	exclusion	NOUN
taxlaw-2831	257	50	amount	amount	NOUN
taxlaw-2831	257	51	,	,	PUNCT
taxlaw-2831	257	52	or	or	CCONJ
taxlaw-2831	257	53	(	(	PUNCT
taxlaw-2831	257	54	b	b	X
taxlaw-2831	257	55	)	)	PUNCT
taxlaw-2831	257	56	the	the	DET
taxlaw-2831	257	57	excess	excess	NOUN
taxlaw-2831	257	58	of	of	ADP
taxlaw-2831	257	59	–	–	PUNCT
taxlaw-2831	257	60	(	(	PUNCT
taxlaw-2831	257	61	i	i	NOUN
taxlaw-2831	257	62	)	)	PUNCT
taxlaw-2831	257	63	the	the	DET
taxlaw-2831	257	64	basic	basic	ADJ
taxlaw-2831	257	65	exclusion	exclusion	NOUN
taxlaw-2831	257	66	amount	amount	NOUN
taxlaw-2831	257	67	of	of	ADP
taxlaw-2831	257	68	the	the	DET
taxlaw-2831	257	69	last	last	ADJ
taxlaw-2831	257	70	such	such	ADJ
taxlaw-2831	257	71	deceased	deceased	ADJ
taxlaw-2831	257	72	spouse	spouse	NOUN
taxlaw-2831	257	73	of	of	ADP
taxlaw-2831	257	74	such	such	ADJ
taxlaw-2831	257	75	surviving	surviving	NOUN
taxlaw-2831	257	76	spouse	spouse	NOUN
taxlaw-2831	257	77	,	,	PUNCT
taxlaw-2831	257	78	over	over	ADP
taxlaw-2831	257	79	(	(	PUNCT
taxlaw-2831	257	80	ii	ii	NOUN
taxlaw-2831	257	81	)	)	PUNCT
taxlaw-2831	257	82	the	the	DET
taxlaw-2831	257	83	amount	amount	NOUN
taxlaw-2831	257	84	with	with	ADP
taxlaw-2831	257	85	respect	respect	NOUN
taxlaw-2831	257	86	to	to	ADP
taxlaw-2831	257	87	which	which	PRON
taxlaw-2831	257	88	the	the	DET
taxlaw-2831	257	89	tentative	tentative	ADJ
taxlaw-2831	257	90	tax	tax	NOUN
taxlaw-2831	257	91	is	be	AUX
taxlaw-2831	257	92	determined	determine	VERB
taxlaw-2831	257	93	under	under	ADP
taxlaw-2831	257	94	section	section	NOUN
taxlaw-2831	257	95	2001(b)(1	2001(b)(1	NUM
taxlaw-2831	257	96	)	)	PUNCT
taxlaw-2831	257	97	on	on	ADP
taxlaw-2831	257	98	the	the	DET
taxlaw-2831	257	99	estate	estate	NOUN
taxlaw-2831	257	100	of	of	ADP
taxlaw-2831	257	101	such	such	ADJ
taxlaw-2831	257	102	deceased	deceased	ADJ
taxlaw-2831	257	103	spouse.‖	spouse.‖	NOUN
taxlaw-2831	257	104	i.r.c	i.r.c	NOUN
taxlaw-2831	257	105	.	.	PUNCT
taxlaw-2831	258	1	§	§	PROPN
taxlaw-2831	258	2	2010(c)(4	2010(c)(4	NUM
taxlaw-2831	258	3	)	)	PUNCT
taxlaw-2831	258	4	.	.	PUNCT
taxlaw-2831	259	1	on	on	ADP
taxlaw-2831	259	2	the	the	DET
taxlaw-2831	259	3	topic	topic	NOUN
taxlaw-2831	259	4	of	of	ADP
taxlaw-2831	259	5	portability	portability	NOUN
taxlaw-2831	259	6	,	,	PUNCT
taxlaw-2831	259	7	see	see	VERB
taxlaw-2831	259	8	outside	outside	ADP
taxlaw-2831	259	9	the	the	DET
taxlaw-2831	259	10	box	box	NOUN
taxlaw-2831	259	11	on	on	ADP
taxlaw-2831	259	12	estate	estate	NOUN
taxlaw-2831	259	13	tax	tax	NOUN
taxlaw-2831	259	14	reform	reform	NOUN
taxlaw-2831	259	15	:	:	PUNCT
taxlaw-2831	259	16	reviewing	review	VERB
taxlaw-2831	259	17	ideas	idea	NOUN
taxlaw-2831	259	18	to	to	PART
taxlaw-2831	259	19	simplify	simplify	VERB
taxlaw-2831	259	20	planning	planning	NOUN
taxlaw-2831	259	21	:	:	PUNCT
taxlaw-2831	259	22	hearings	hearing	NOUN
taxlaw-2831	259	23	before	before	ADP
taxlaw-2831	259	24	the	the	DET
taxlaw-2831	259	25	s.	s.	PROPN
taxlaw-2831	259	26	fin	fin	PROPN
taxlaw-2831	259	27	.	.	PUNCT
taxlaw-2831	260	1	comm	comm	NOUN
taxlaw-2831	260	2	.	.	PUNCT
taxlaw-2831	260	3	,	,	PUNCT
taxlaw-2831	260	4	110th	110th	ADJ
taxlaw-2831	260	5	cong	cong	NOUN
taxlaw-2831	260	6	.	.	PUNCT
taxlaw-2831	261	1	2	2	NUM
taxlaw-2831	261	2	(	(	PUNCT
taxlaw-2831	261	3	2008	2008	NUM
taxlaw-2831	261	4	)	)	PUNCT
taxlaw-2831	261	5	(	(	PUNCT
taxlaw-2831	261	6	testimony	testimony	NOUN
taxlaw-2831	261	7	of	of	ADP
taxlaw-2831	261	8	shirley	shirley	PROPN
taxlaw-2831	261	9	m.	m.	PROPN
taxlaw-2831	261	10	kovar	kovar	PROPN
taxlaw-2831	261	11	,	,	PUNCT
taxlaw-2831	261	12	chair	chair	NOUN
taxlaw-2831	261	13	,	,	PUNCT
taxlaw-2831	261	14	transfer	transfer	VERB
taxlaw-2831	261	15	tax	tax	NOUN
taxlaw-2831	261	16	study	study	NOUN
taxlaw-2831	261	17	committee	committee	NOUN
taxlaw-2831	261	18	,	,	PUNCT
taxlaw-2831	261	19	american	american	PROPN
taxlaw-2831	261	20	college	college	PROPN
taxlaw-2831	261	21	of	of	ADP
taxlaw-2831	261	22	trust	trust	NOUN
taxlaw-2831	261	23	and	and	CCONJ
taxlaw-2831	261	24	estate	estate	NOUN
taxlaw-2831	261	25	counsel	counsel	NOUN
taxlaw-2831	261	26	)	)	PUNCT
taxlaw-2831	261	27	;	;	PUNCT
taxlaw-2831	261	28	staff	staff	NOUN
taxlaw-2831	261	29	of	of	ADP
taxlaw-2831	261	30	joint	joint	ADJ
taxlaw-2831	261	31	comm	comm	NOUN
taxlaw-2831	261	32	.	.	PUNCT
taxlaw-2831	262	1	on	on	ADP
taxlaw-2831	262	2	tax‘n	tax‘n	PROPN
taxlaw-2831	262	3	,	,	PUNCT
taxlaw-2831	262	4	110th	110th	ADJ
taxlaw-2831	262	5	cong	cong	NOUN
taxlaw-2831	262	6	.	.	PUNCT
taxlaw-2831	262	7	,	,	PUNCT
taxlaw-2831	262	8	taxation	taxation	NOUN
taxlaw-2831	262	9	of	of	ADP
taxlaw-2831	262	10	wealth	wealth	NOUN
taxlaw-2831	262	11	transfers	transfer	NOUN
taxlaw-2831	262	12	within	within	ADP
taxlaw-2831	262	13	a	a	DET
taxlaw-2831	262	14	family	family	NOUN
taxlaw-2831	262	15	:	:	PUNCT
taxlaw-2831	262	16	a	a	DET
taxlaw-2831	262	17	discussion	discussion	NOUN
taxlaw-2831	262	18	of	of	ADP
taxlaw-2831	262	19	selected	select	VERB
taxlaw-2831	262	20	areas	area	NOUN
taxlaw-2831	262	21	for	for	ADP
taxlaw-2831	262	22	possible	possible	ADJ
taxlaw-2831	262	23	reform	reform	NOUN
taxlaw-2831	262	24	,	,	PUNCT
taxlaw-2831	262	25	(	(	PUNCT
taxlaw-2831	262	26	joint	joint	ADJ
taxlaw-2831	262	27	.	.	PUNCT
taxlaw-2831	263	1	comm	comm	NOUN
taxlaw-2831	263	2	.	.	PUNCT
taxlaw-2831	264	1	print	print	NOUN
taxlaw-2831	264	2	2008	2008	NUM
taxlaw-2831	264	3	)	)	PUNCT
taxlaw-2831	265	1	;	;	PUNCT
taxlaw-2831	265	2	bridget	bridget	PROPN
taxlaw-2831	265	3	j.	j.	PROPN
taxlaw-2831	265	4	crawford	crawford	PROPN
taxlaw-2831	265	5	and	and	CCONJ
taxlaw-2831	265	6	jonathan	jonathan	PROPN
taxlaw-2831	265	7	g.	g.	PROPN
taxlaw-2831	265	8	blattmachr	blattmachr	PROPN
taxlaw-2831	265	9	,	,	PUNCT
taxlaw-2831	265	10	planning	plan	VERB
taxlaw-2831	265	11	with	with	ADP
taxlaw-2831	265	12	portability	portability	NOUN
taxlaw-2831	265	13	do	do	NOUN
taxlaw-2831	265	14	-	-	PUNCT
taxlaw-2831	265	15	overs	over	NOUN
taxlaw-2831	265	16	(	(	PUNCT
taxlaw-2831	265	17	but	but	CCONJ
taxlaw-2831	265	18	only	only	ADV
taxlaw-2831	265	19	for	for	ADP
taxlaw-2831	265	20	a	a	DET
taxlaw-2831	265	21	limited	limited	ADJ
taxlaw-2831	265	22	time	time	NOUN
taxlaw-2831	265	23	)	)	PUNCT
taxlaw-2831	265	24	,	,	PUNCT
taxlaw-2831	265	25	143	143	PRON
taxlaw-2831	265	26	tax	tax	NOUN
taxlaw-2831	265	27	notes	note	VERB
taxlaw-2831	265	28	117	117	NUM
taxlaw-2831	265	29	(	(	PUNCT
taxlaw-2831	265	30	2014	2014	NUM
taxlaw-2831	265	31	)	)	PUNCT
taxlaw-2831	265	32	(	(	PUNCT
taxlaw-2831	265	33	outlining	outline	VERB
taxlaw-2831	265	34	the	the	DET
taxlaw-2831	265	35	temporary	temporary	ADJ
taxlaw-2831	265	36	relief	relief	NOUN
taxlaw-2831	265	37	in	in	ADP
taxlaw-2831	265	38	rev	rev	PROPN
taxlaw-2831	265	39	.	.	PROPN
taxlaw-2831	265	40	proc	proc	PROPN
taxlaw-2831	265	41	.	.	PUNCT
taxlaw-2831	265	42	2014	2014	NUM
taxlaw-2831	265	43	-	-	SYM
taxlaw-2831	265	44	18	18	NUM
taxlaw-2831	265	45	,	,	PUNCT
taxlaw-2831	265	46	2014	2014	NUM
taxlaw-2831	265	47	-	-	SYM
taxlaw-2831	265	48	07	07	NUM
taxlaw-2831	265	49	i.r.b	i.r.b	NOUN
taxlaw-2831	265	50	.	.	PUNCT
taxlaw-2831	265	51	513	513	NUM
taxlaw-2831	265	52	)	)	PUNCT
taxlaw-2831	265	53	;	;	PUNCT
taxlaw-2831	265	54	bridget	bridget	PROPN
taxlaw-2831	265	55	j.	j.	PROPN
taxlaw-2831	265	56	crawford	crawford	PROPN
taxlaw-2831	265	57	&	&	CCONJ
taxlaw-2831	265	58	wendy	wendy	PROPN
taxlaw-2831	265	59	c.	c.	PROPN
taxlaw-2831	265	60	gerzog	gerzog	PROPN
taxlaw-2831	265	61	,	,	PUNCT
taxlaw-2831	265	62	portability	portability	NOUN
taxlaw-2831	265	63	,	,	PUNCT
taxlaw-2831	265	64	marital	marital	ADJ
taxlaw-2831	265	65	wealth	wealth	NOUN
taxlaw-2831	265	66	transfers	transfer	NOUN
taxlaw-2831	265	67	and	and	CCONJ
taxlaw-2831	265	68	the	the	DET
taxlaw-2831	265	69	taxable	taxable	ADJ
taxlaw-2831	265	70	unit	unit	NOUN
taxlaw-2831	265	71	,	,	PUNCT
taxlaw-2831	265	72	in	in	ADP
taxlaw-2831	265	73	controversies	controversy	NOUN
taxlaw-2831	265	74	in	in	ADP
taxlaw-2831	265	75	tax	tax	NOUN
taxlaw-2831	265	76	law	law	NOUN
taxlaw-2831	265	77	:	:	PUNCT
taxlaw-2831	265	78	a	a	DET
taxlaw-2831	265	79	m	m	VERB
taxlaw-2831	265	80	atter	atter	NOUN
taxlaw-2831	265	81	of	of	ADP
taxlaw-2831	265	82	perspective	perspective	NOUN
taxlaw-2831	265	83	(	(	PUNCT
taxlaw-2831	265	84	anthony	anthony	PROPN
taxlaw-2831	265	85	c.	c.	PROPN
taxlaw-2831	265	86	infanti	infanti	PROPN
taxlaw-2831	265	87	,	,	PUNCT
taxlaw-2831	265	88	ed	ed	NOUN
taxlaw-2831	265	89	.	.	PROPN
taxlaw-2831	265	90	,	,	PUNCT
taxlaw-2831	265	91	forthcoming	forthcoming	ADJ
taxlaw-2831	265	92	apr	apr	NOUN
taxlaw-2831	265	93	.	.	NOUN
taxlaw-2831	265	94	2015	2015	NUM
taxlaw-2831	265	95	)	)	PUNCT
taxlaw-2831	265	96	;	;	PUNCT
taxlaw-2831	265	97	wendy	wendy	PROPN
taxlaw-2831	265	98	c.	c.	PROPN
taxlaw-2831	265	99	gerzog	gerzog	PROPN
taxlaw-2831	265	100	,	,	PUNCT
taxlaw-2831	265	101	portability	portability	NOUN
taxlaw-2831	265	102	of	of	ADP
taxlaw-2831	265	103	exemptions	exemption	NOUN
taxlaw-2831	265	104	,	,	PUNCT
taxlaw-2831	265	105	119	119	NUM
taxlaw-2831	265	106	tax	tax	NOUN
taxlaw-2831	265	107	notes	note	NOUN
taxlaw-2831	265	108	509	509	NUM
taxlaw-2831	265	109	(	(	PUNCT
taxlaw-2831	265	110	2008	2008	NUM
taxlaw-2831	265	111	)	)	PUNCT
taxlaw-2831	265	112	(	(	PUNCT
taxlaw-2831	265	113	discussing	discuss	VERB
taxlaw-2831	265	114	background	background	NOUN
taxlaw-2831	265	115	material	material	NOUN
taxlaw-2831	265	116	on	on	ADP
taxlaw-2831	265	117	portability	portability	NOUN
taxlaw-2831	265	118	)	)	PUNCT
taxlaw-2831	265	119	;	;	PUNCT
taxlaw-2831	265	120	david	david	PROPN
taxlaw-2831	265	121	cay	cay	PROPN
taxlaw-2831	265	122	johnston	johnston	PROPN
taxlaw-2831	265	123	,	,	PUNCT
taxlaw-2831	265	124	patches	patch	NOUN
taxlaw-2831	265	125	,	,	PUNCT
taxlaw-2831	265	126	portability	portability	NOUN
taxlaw-2831	265	127	,	,	PUNCT
taxlaw-2831	265	128	and	and	CCONJ
taxlaw-2831	265	129	punting	punt	VERB
taxlaw-2831	265	130	versus	versus	ADP
taxlaw-2831	265	131	an	an	DET
taxlaw-2831	265	132	estate	estate	NOUN
taxlaw-2831	265	133	tax	tax	NOUN
taxlaw-2831	265	134	kiss	kiss	NOUN
taxlaw-2831	265	135	,	,	PUNCT
taxlaw-2831	265	136	125	125	NUM
taxlaw-2831	265	137	tax	tax	NOUN
taxlaw-2831	265	138	notes	note	NOUN
taxlaw-2831	265	139	249	249	NUM
taxlaw-2831	265	140	(	(	PUNCT
taxlaw-2831	265	141	2009	2009	NUM
taxlaw-2831	265	142	)	)	PUNCT
taxlaw-2831	265	143	;	;	PUNCT
taxlaw-2831	265	144	fred	fred	PROPN
taxlaw-2831	265	145	stokeld	stokeld	PROPN
taxlaw-2831	265	146	,	,	PUNCT
taxlaw-2831	265	147	senators	senator	NOUN
taxlaw-2831	265	148	,	,	PUNCT
taxlaw-2831	265	149	witnesses	witness	NOUN
taxlaw-2831	265	150	ponder	ponder	VERB
taxlaw-2831	265	151	estate	estate	NOUN
taxlaw-2831	265	152	tax	tax	NOUN
taxlaw-2831	265	153	reform	reform	NOUN
taxlaw-2831	265	154	options	option	NOUN
taxlaw-2831	265	155	,	,	PUNCT
taxlaw-2831	265	156	119	119	NUM
taxlaw-2831	265	157	tax	tax	NOUN
taxlaw-2831	265	158	notes	note	NOUN
taxlaw-2831	265	159	15	15	NUM
taxlaw-2831	265	160	(	(	PUNCT
taxlaw-2831	265	161	2008	2008	NUM
taxlaw-2831	265	162	)	)	PUNCT
taxlaw-2831	265	163	.	.	PUNCT
taxlaw-2831	266	1	50	50	NUM
taxlaw-2831	266	2	under	under	ADP
taxlaw-2831	266	3	i.r.c	i.r.c	NOUN
taxlaw-2831	266	4	.	.	PUNCT
taxlaw-2831	267	1	§	§	PROPN
taxlaw-2831	267	2	2010(c)(5)(a	2010(c)(5)(a	NUM
taxlaw-2831	267	3	)	)	PUNCT
taxlaw-2831	268	1	,	,	PUNCT
taxlaw-2831	268	2	a	a	DET
taxlaw-2831	268	3	portability	portability	NOUN
taxlaw-2831	268	4	election	election	NOUN
taxlaw-2831	268	5	is	be	AUX
taxlaw-2831	268	6	effective	effective	ADJ
taxlaw-2831	268	7	only	only	ADV
taxlaw-2831	268	8	if	if	SCONJ
taxlaw-2831	268	9	made	make	VERB
taxlaw-2831	268	10	on	on	ADP
taxlaw-2831	268	11	a	a	DET
taxlaw-2831	268	12	form	form	NOUN
taxlaw-2831	268	13	706	706	NUM
taxlaw-2831	268	14	that	that	PRON
taxlaw-2831	268	15	is	be	AUX
taxlaw-2831	268	16	filed	file	VERB
taxlaw-2831	268	17	within	within	ADP
taxlaw-2831	268	18	the	the	DET
taxlaw-2831	268	19	time	time	NOUN
taxlaw-2831	268	20	prescribed	prescribe	VERB
taxlaw-2831	268	21	by	by	ADP
taxlaw-2831	268	22	law	law	NOUN
taxlaw-2831	268	23	(	(	PUNCT
taxlaw-2831	268	24	including	include	VERB
taxlaw-2831	268	25	extensions	extension	NOUN
taxlaw-2831	268	26	)	)	PUNCT
taxlaw-2831	268	27	for	for	ADP
taxlaw-2831	268	28	filing	file	VERB
taxlaw-2831	268	29	such	such	ADJ
taxlaw-2831	268	30	return	return	NOUN
taxlaw-2831	268	31	.	.	PUNCT
taxlaw-2831	269	1	see	see	VERB
taxlaw-2831	269	2	temp	temp	NOUN
taxlaw-2831	269	3	.	.	PUNCT
taxlaw-2831	270	1	treas	treas	PROPN
taxlaw-2831	270	2	.	.	PUNCT
taxlaw-2831	271	1	reg	reg	PROPN
taxlaw-2831	271	2	.	.	PUNCT
taxlaw-2831	272	1	§	§	PROPN
taxlaw-2831	272	2	20.2010–2t(a)(1	20.2010–2t(a)(1	NUM
taxlaw-2831	272	3	)	)	PUNCT
taxlaw-2831	272	4	(	(	PUNCT
taxlaw-2831	272	5	2012	2012	NUM
taxlaw-2831	272	6	)	)	PUNCT
taxlaw-2831	272	7	,	,	PUNCT
taxlaw-2831	272	8	which	which	PRON
taxlaw-2831	272	9	provides	provide	VERB
taxlaw-2831	272	10	:	:	PUNCT
taxlaw-2831	272	11	to	to	PART
taxlaw-2831	272	12	allow	allow	VERB
taxlaw-2831	272	13	a	a	DET
taxlaw-2831	272	14	decedent	decedent	NOUN
taxlaw-2831	272	15	's	's	PART
taxlaw-2831	272	16	surviving	surviving	NOUN
taxlaw-2831	272	17	spouse	spouse	NOUN
taxlaw-2831	272	18	to	to	PART
taxlaw-2831	272	19	take	take	VERB
taxlaw-2831	272	20	into	into	ADP
taxlaw-2831	272	21	account	account	NOUN
taxlaw-2831	272	22	that	that	SCONJ
taxlaw-2831	272	23	decedent	decedent	NOUN
taxlaw-2831	272	24	's	's	PART
taxlaw-2831	272	25	deceased	deceased	ADJ
taxlaw-2831	272	26	spousal	spousal	NOUN
taxlaw-2831	272	27	unused	unused	ADJ
taxlaw-2831	272	28	exclusion	exclusion	NOUN
taxlaw-2831	272	29	(	(	PUNCT
taxlaw-2831	272	30	―dsue‖	―dsue‖	NOUN
taxlaw-2831	272	31	)	)	PUNCT
taxlaw-2831	272	32	amount	amount	NOUN
taxlaw-2831	272	33	,	,	PUNCT
taxlaw-2831	272	34	the	the	DET
taxlaw-2831	272	35	executor	executor	NOUN
taxlaw-2831	272	36	of	of	ADP
taxlaw-2831	272	37	the	the	DET
taxlaw-2831	272	38	decedent	decedent	NOUN
taxlaw-2831	272	39	's	's	PART
taxlaw-2831	272	40	estate	estate	NOUN
taxlaw-2831	272	41	must	must	AUX
taxlaw-2831	272	42	elect	elect	VERB
taxlaw-2831	272	43	portability	portability	NOUN
taxlaw-2831	272	44	of	of	ADP
taxlaw-2831	272	45	the	the	DET
taxlaw-2831	272	46	dsue	dsue	NOUN
taxlaw-2831	272	47	amount	amount	NOUN
taxlaw-2831	272	48	on	on	ADP
taxlaw-2831	272	49	a	a	DET
taxlaw-2831	272	50	timely	timely	ADV
taxlaw-2831	272	51	-filed	-filed	ADJ
taxlaw-2831	272	52	form	form	NOUN
taxlaw-2831	272	53	706	706	NUM
taxlaw-2831	272	54	,	,	PUNCT
taxlaw-2831	272	55	―.	―.	PROPN
taxlaw-2831	272	56	.	.	PUNCT
taxlaw-2831	272	57	.	.	PUNCT
taxlaw-2831	273	1	estate	estate	NOUN
taxlaw-2831	273	2	(	(	PUNCT
taxlaw-2831	273	3	and	and	CCONJ
taxlaw-2831	273	4	generation	generation	NOUN
taxlaw-2831	273	5	-	-	PUNCT
taxlaw-2831	273	6	skipping	skip	VERB
taxlaw-2831	273	7	transfer	transfer	NOUN
taxlaw-2831	273	8	)	)	PUNCT
taxlaw-2831	273	9	tax	tax	NOUN
taxlaw-2831	273	10	return‖.	return‖.	NUM
taxlaw-2831	273	11	.	.	PUNCT
taxlaw-2831	273	12	.	.	PUNCT
taxlaw-2831	273	13	.	.	PUNCT
taxlaw-2831	274	1	accordingly	accordingly	ADV
taxlaw-2831	274	2	,	,	PUNCT
taxlaw-2831	274	3	the	the	DET
taxlaw-2831	274	4	due	due	ADJ
taxlaw-2831	274	5	date	date	NOUN
taxlaw-2831	274	6	of	of	ADP
taxlaw-2831	274	7	an	an	DET
taxlaw-2831	274	8	estate	estate	NOUN
taxlaw-2831	274	9	tax	tax	NOUN
taxlaw-2831	274	10	return	return	NOUN
taxlaw-2831	274	11	required	require	VERB
taxlaw-2831	274	12	to	to	PART
taxlaw-2831	274	13	elect	elect	VERB
taxlaw-2831	274	14	portability	portability	NOUN
taxlaw-2831	274	15	is	be	AUX
taxlaw-2831	274	16	nine	nine	NUM
taxlaw-2831	274	17	months	month	NOUN
taxlaw-2831	274	18	after	after	ADP
taxlaw-2831	274	19	the	the	DET
taxlaw-2831	274	20	decedent	decedent	NOUN
taxlaw-2831	274	21	's	's	PART
taxlaw-2831	274	22	date	date	NOUN
taxlaw-2831	274	23	of	of	ADP
taxlaw-2831	274	24	death	death	NOUN
taxlaw-2831	274	25	or	or	CCONJ
taxlaw-2831	274	26	the	the	DET
taxlaw-2831	274	27	last	last	ADJ
taxlaw-2831	274	28	day	day	NOUN
taxlaw-2831	274	29	of	of	ADP
taxlaw-2831	274	30	the	the	DET
taxlaw-2831	274	31	period	period	NOUN
taxlaw-2831	274	32	covered	cover	VERB
taxlaw-2831	274	33	by	by	ADP
taxlaw-2831	274	34	an	an	DET
taxlaw-2831	274	35	extension	extension	NOUN
taxlaw-2831	274	36	(	(	PUNCT
taxlaw-2831	274	37	if	if	SCONJ
taxlaw-2831	274	38	an	an	DET
taxlaw-2831	274	39	extension	extension	NOUN
taxlaw-2831	274	40	of	of	ADP
taxlaw-2831	274	41	time	time	NOUN
taxlaw-2831	274	42	for	for	ADP
taxlaw-2831	274	43	filing	filing	NOUN
taxlaw-2831	274	44	has	have	AUX
taxlaw-2831	274	45	been	be	AUX
taxlaw-2831	274	46	obtained	obtain	VERB
taxlaw-2831	274	47	)	)	PUNCT
taxlaw-2831	274	48	.	.	PUNCT
taxlaw-2831	275	1	see	see	VERB
taxlaw-2831	275	2	§	§	PROPN
taxlaw-2831	275	3	§	§	NOUN
taxlaw-2831	275	4	20.6075	20.6075	NUM
taxlaw-2831	275	5	-	-	SYM
taxlaw-2831	275	6	1	1	NUM
taxlaw-2831	275	7	and	and	CCONJ
taxlaw-2831	275	8	20.6081	20.6081	NUM
taxlaw-2831	275	9	-	-	SYM
taxlaw-2831	275	10	1	1	NUM
taxlaw-2831	275	11	for	for	ADP
taxlaw-2831	275	12	additional	additional	ADJ
taxlaw-2831	275	13	rules	rule	NOUN
taxlaw-2831	275	14	relating	relate	VERB
taxlaw-2831	275	15	to	to	ADP
taxlaw-2831	275	16	the	the	DET
taxlaw-2831	275	17	time	time	NOUN
taxlaw-2831	275	18	for	for	ADP
taxlaw-2831	275	19	filing	filing	NOUN
taxlaw-2831	275	20	estate	estate	NOUN
taxlaw-2831	275	21	tax	tax	NOUN
taxlaw-2831	275	22	returns	return	NOUN
taxlaw-2831	275	23	.	.	PUNCT
taxlaw-2831	276	1	likewise	likewise	ADV
taxlaw-2831	276	2	,	,	PUNCT
taxlaw-2831	276	3	temp	temp	NOUN
taxlaw-2831	276	4	.	.	PUNCT
taxlaw-2831	277	1	treas	treas	PROPN
taxlaw-2831	277	2	.	.	PUNCT
taxlaw-2831	278	1	reg	reg	PROPN
taxlaw-2831	278	2	.	.	PUNCT
taxlaw-2831	279	1	§	§	PROPN
taxlaw-2831	279	2	20.2010–2t(a)(3)(ii	20.2010–2t(a)(3)(ii	NUM
taxlaw-2831	279	3	)	)	PUNCT
taxlaw-2831	279	4	provides	provide	VERB
taxlaw-2831	279	5	:	:	PUNCT
taxlaw-2831	279	6	―the	―the	DET
taxlaw-2831	279	7	executor	executor	NOUN
taxlaw-2831	279	8	of	of	ADP
taxlaw-2831	279	9	the	the	DET
taxlaw-2831	279	10	estate	estate	NOUN
taxlaw-2831	279	11	of	of	ADP
taxlaw-2831	279	12	a	a	DET
taxlaw-2831	279	13	decedent	decedent	NOUN
taxlaw-2831	279	14	(	(	PUNCT
taxlaw-2831	279	15	survived	survive	VERB
taxlaw-2831	279	16	by	by	ADP
taxlaw-2831	279	17	a	a	DET
taxlaw-2831	279	18	spouse	spouse	NOUN
taxlaw-2831	279	19	)	)	PUNCT
taxlaw-2831	279	20	will	will	AUX
taxlaw-2831	279	21	not	not	PART
taxlaw-2831	279	22	make	make	VERB
taxlaw-2831	279	23	or	or	CCONJ
taxlaw-2831	279	24	be	be	AUX
taxlaw-2831	279	25	considered	consider	VERB
taxlaw-2831	279	26	to	to	PART
taxlaw-2831	279	27	make	make	VERB
taxlaw-2831	279	28	the	the	DET
taxlaw-2831	279	29	portability	portability	NOUN
taxlaw-2831	279	30	election	election	NOUN
taxlaw-2831	279	31	if	if	SCONJ
taxlaw-2831	279	32	.	.	PUNCT
taxlaw-2831	279	33	.	.	PUNCT
taxlaw-2831	279	34	.	.	PUNCT
taxlaw-2831	280	1	[	[	X
taxlaw-2831	280	2	t]he	t]he	ADV
taxlaw-2831	280	3	executor	executor	NOUN
taxlaw-2831	280	4	does	do	AUX
taxlaw-2831	280	5	not	not	PART
taxlaw-2831	280	6	timely	timely	ADV
taxlaw-2831	280	7	file	file	VERB
taxlaw-2831	280	8	an	an	DET
taxlaw-2831	280	9	estate	estate	NOUN
taxlaw-2831	280	10	tax	tax	NOUN
taxlaw-2831	280	11	return	return	NOUN
taxlaw-2831	280	12	in	in	ADP
taxlaw-2831	280	13	accordance	accordance	NOUN
taxlaw-2831	280	14	with	with	ADP
taxlaw-2831	280	15	paragraph	paragraph	NOUN
taxlaw-2831	280	16	(	(	PUNCT
taxlaw-2831	280	17	a)(1	a)(1	NOUN
taxlaw-2831	280	18	)	)	PUNCT
taxlaw-2831	280	19	of	of	ADP
taxlaw-2831	280	20	this	this	DET
taxlaw-2831	280	21	section.‖	section.‖	NOUN
taxlaw-2831	280	22	these	these	DET
taxlaw-2831	280	23	temporary	temporary	ADJ
taxlaw-2831	280	24	regulations	regulation	NOUN
taxlaw-2831	280	25	were	be	AUX
taxlaw-2831	280	26	added	add	VERB
taxlaw-2831	280	27	by	by	ADP
taxlaw-2831	280	28	t.d	t.d	PROPN
taxlaw-2831	280	29	.	.	PROPN
taxlaw-2831	280	30	9593	9593	NUM
taxlaw-2831	280	31	,	,	PUNCT
taxlaw-2831	280	32	2012	2012	NUM
taxlaw-2831	280	33	-	-	SYM
taxlaw-2831	280	34	28	28	NUM
taxlaw-2831	280	35	i.r.b	i.r.b	NOUN
taxlaw-2831	280	36	.	.	PUNCT
taxlaw-2831	280	37	17	17	NUM
taxlaw-2831	280	38	,	,	PUNCT
taxlaw-2831	280	39	were	be	AUX
taxlaw-2831	280	40	published	publish	VERB
taxlaw-2831	280	41	in	in	ADP
taxlaw-2831	280	42	77	77	NUM
taxlaw-2831	280	43	fed	fed	PROPN
taxlaw-2831	280	44	.	.	PUNCT
taxlaw-2831	281	1	reg	reg	PROPN
taxlaw-2831	281	2	.	.	PUNCT
taxlaw-2831	282	1	36150	36150	NUM
taxlaw-2831	282	2	,	,	PUNCT
taxlaw-2831	282	3	36157–60	36157–60	NUM
taxlaw-2831	282	4	on	on	ADP
taxlaw-2831	282	5	june	june	PROPN
taxlaw-2831	282	6	18	18	NUM
taxlaw-2831	282	7	,	,	PUNCT
taxlaw-2831	282	8	2012	2012	NUM
taxlaw-2831	282	9	,	,	PUNCT
taxlaw-2831	282	10	and	and	CCONJ
taxlaw-2831	282	11	are	be	AUX
taxlaw-2831	282	12	retroactively	retroactively	ADV
taxlaw-2831	282	13	effective	effective	ADJ
taxlaw-2831	282	14	june	june	PROPN
taxlaw-2831	282	15	15	15	NUM
taxlaw-2831	282	16	,	,	PUNCT
taxlaw-2831	282	17	2012	2012	NUM
taxlaw-2831	282	18	.	.	PUNCT
taxlaw-2831	283	1	the	the	DET
taxlaw-2831	283	2	applicability	applicability	NOUN
taxlaw-2831	283	3	of	of	ADP
taxlaw-2831	283	4	the	the	DET
taxlaw-2831	283	5	temporary	temporary	ADJ
taxlaw-2831	283	6	regulations	regulation	NOUN
taxlaw-2831	283	7	expires	expire	VERB
taxlaw-2831	283	8	on	on	ADP
taxlaw-2831	283	9	or	or	CCONJ
taxlaw-2831	283	10	before	before	ADP
taxlaw-2831	283	11	june	june	PROPN
taxlaw-2831	283	12	15	15	NUM
taxlaw-2831	283	13	,	,	PUNCT
taxlaw-2831	283	14	2015	2015	NUM
taxlaw-2831	283	15	.	.	PUNCT
taxlaw-2831	284	1	temp	temp	NOUN
taxlaw-2831	284	2	.	.	PUNCT
taxlaw-2831	285	1	treas	treas	PROPN
taxlaw-2831	285	2	.	.	PUNCT
taxlaw-2831	286	1	reg	reg	PROPN
taxlaw-2831	286	2	.	.	PUNCT
taxlaw-2831	287	1	§	§	PROPN
taxlaw-2831	287	2	20.2010	20.2010	NUM
taxlaw-2831	287	3	-	-	PUNCT
taxlaw-2831	287	4	2t(f	2t(f	NUM
taxlaw-2831	287	5	)	)	PUNCT
taxlaw-2831	287	6	.	.	PUNCT
taxlaw-2831	288	1	the	the	DET
taxlaw-2831	288	2	american	american	PROPN
taxlaw-2831	288	3	institute	institute	PROPN
taxlaw-2831	288	4	of	of	ADP
taxlaw-2831	288	5	certified	certify	VERB
taxlaw-2831	288	6	public	public	ADJ
taxlaw-2831	288	7	accountants	accountant	NOUN
taxlaw-2831	288	8	(	(	PUNCT
taxlaw-2831	288	9	―aicpa‖	―aicpa‖	PROPN
taxlaw-2831	288	10	)	)	PUNCT
taxlaw-2831	288	11	has	have	AUX
taxlaw-2831	288	12	recently	recently	ADV
taxlaw-2831	288	13	proposed	propose	VERB
taxlaw-2831	288	14	easing	ease	VERB
taxlaw-2831	288	15	the	the	DET
taxlaw-2831	288	16	filing	filing	NOUN
taxlaw-2831	288	17	requirements	requirement	NOUN
taxlaw-2831	288	18	for	for	ADP
taxlaw-2831	288	19	portability	portability	NOUN
taxlaw-2831	288	20	for	for	ADP
taxlaw-2831	288	21	those	those	PRON
taxlaw-2831	288	22	not	not	PART
taxlaw-2831	288	23	required	require	VERB
taxlaw-2831	288	24	to	to	PART
taxlaw-2831	288	25	file	file	VERB
taxlaw-2831	288	26	an	an	DET
taxlaw-2831	288	27	estate	estate	NOUN
taxlaw-2831	288	28	tax	tax	NOUN
taxlaw-2831	288	29	return	return	NOUN
taxlaw-2831	288	30	because	because	SCONJ
taxlaw-2831	288	31	the	the	DET
taxlaw-2831	288	32	decedent‘s	decedent‘s	NOUN
taxlaw-2831	288	33	estate	estate	NOUN
taxlaw-2831	288	34	is	be	AUX
taxlaw-2831	288	35	below	below	ADP
taxlaw-2831	288	36	the	the	DET
taxlaw-2831	288	37	filing	filing	NOUN
taxlaw-2831	288	38	dollar	dollar	NOUN
taxlaw-2831	288	39	threshold	threshold	NOUN
taxlaw-2831	288	40	,	,	PUNCT
taxlaw-2831	288	41	allowing	allow	VERB
taxlaw-2831	288	42	those	those	DET
taxlaw-2831	288	43	estates	estate	NOUN
taxlaw-2831	288	44	to	to	PART
taxlaw-2831	288	45	file	file	VERB
taxlaw-2831	288	46	a	a	DET
taxlaw-2831	288	47	706	706	NUM
taxlaw-2831	288	48	-	-	PUNCT
taxlaw-2831	288	49	ez	ez	ADJ
taxlaw-2831	288	50	form	form	NOUN
taxlaw-2831	288	51	and	and	CCONJ
taxlaw-2831	288	52	allowing	allow	VERB
taxlaw-2831	288	53	the	the	DET
taxlaw-2831	288	54	surviving	surviving	NOUN
taxlaw-2831	288	55	spouse	spouse	NOUN
taxlaw-2831	288	56	to	to	PART
taxlaw-2831	288	57	make	make	VERB
taxlaw-2831	288	58	the	the	DET
taxlaw-2831	288	59	portability	portability	NOUN
taxlaw-2831	288	60	election	election	NOUN
taxlaw-2831	288	61	.	.	PUNCT
taxlaw-2831	289	1	aicpa	aicpa	PROPN
taxlaw-2831	289	2	letter	letter	NOUN
taxlaw-2831	289	3	to	to	ADP
taxlaw-2831	289	4	irs	irs	PROPN
taxlaw-2831	289	5	on	on	ADP
taxlaw-2831	289	6	portability	portability	NOUN
taxlaw-2831	289	7	relief	relief	NOUN
taxlaw-2831	289	8	,	,	PUNCT
taxlaw-2831	289	9	am	be	AUX
taxlaw-2831	289	10	.	.	PUNCT
taxlaw-2831	289	11	inst	inst	PROPN
taxlaw-2831	289	12	.	.	PROPN
taxlaw-2831	289	13	of	of	ADP
taxlaw-2831	289	14	cpas	cpas	PROPN
taxlaw-2831	289	15	(	(	PUNCT
taxlaw-2831	289	16	mar	mar	PROPN
taxlaw-2831	289	17	.	.	PROPN
taxlaw-2831	289	18	19	19	NUM
taxlaw-2831	289	19	,	,	PUNCT
taxlaw-2831	289	20	2015	2015	NUM
taxlaw-2831	289	21	)	)	PUNCT
taxlaw-2831	289	22	,	,	PUNCT
taxlaw-2831	289	23	available	available	ADJ
taxlaw-2831	289	24	at	at	ADP
taxlaw-2831	289	25	http://www.aicpa.org/advocacy/tax/downloadabledocuments/	http://www.aicpa.org/advocacy/tax/downloadabledocuments/	NOUN
taxlaw-2831	289	26	aicpa_comments_on_portability_relief_extend_request-3	aicpa_comments_on_portability_relief_extend_request-3	PROPN
taxlaw-2831	289	27	-	-	PUNCT
taxlaw-2831	289	28	19%2015	19%2015	NUM
taxlaw-2831	289	29	-	-	PUNCT
taxlaw-2831	289	30	submitted	submit	VERB
taxlaw-2831	289	31	-	-	PUNCT
taxlaw-2831	289	32	es.pdf	es.pdf	NOUN
taxlaw-2831	289	33	.	.	PROPN
taxlaw-2831	289	34	192	192	NUM
taxlaw-2831	289	35	columbia	columbia	PROPN
taxlaw-2831	289	36	journal	journal	PROPN
taxlaw-2831	289	37	of	of	ADP
taxlaw-2831	289	38	tax	tax	NOUN
taxlaw-2831	289	39	law	law	NOUN
taxlaw-2831	290	1	[	[	X
taxlaw-2831	290	2	vol	vol	NOUN
taxlaw-2831	290	3	.	.	PUNCT
taxlaw-2831	290	4	6:182	6:182	NOUN
taxlaw-2831	290	5	to	to	PART
taxlaw-2831	290	6	comply	comply	VERB
taxlaw-2831	290	7	with	with	ADP
taxlaw-2831	290	8	the	the	DET
taxlaw-2831	290	9	portability	portability	NOUN
taxlaw-2831	290	10	rules	rule	NOUN
taxlaw-2831	290	11	for	for	ADP
taxlaw-2831	290	12	estate	estate	NOUN
taxlaw-2831	290	13	tax	tax	NOUN
taxlaw-2831	290	14	purposes	purpose	NOUN
taxlaw-2831	290	15	,	,	PUNCT
taxlaw-2831	290	16	in	in	ADP
taxlaw-2831	290	17	order	order	NOUN
taxlaw-2831	290	18	to	to	PART
taxlaw-2831	290	19	allow	allow	VERB
taxlaw-2831	290	20	the	the	DET
taxlaw-2831	290	21	surviving	surviving	NOUN
taxlaw-2831	290	22	spouse	spouse	NOUN
taxlaw-2831	290	23	to	to	PART
taxlaw-2831	290	24	benefit	benefit	VERB
taxlaw-2831	290	25	from	from	ADP
taxlaw-2831	290	26	the	the	DET
taxlaw-2831	290	27	first	first	ADJ
taxlaw-2831	290	28	-	-	PUNCT
taxlaw-2831	290	29	spouse	spouse	NOUN
taxlaw-2831	290	30	-	-	PUNCT
taxlaw-2831	290	31	to	to	ADP
taxlaw-2831	290	32	-	-	PUNCT
taxlaw-2831	290	33	die‘s	die‘s	NOUN
taxlaw-2831	290	34	unused	unused	ADJ
taxlaw-2831	290	35	―unified	―unifie	VERB
taxlaw-2831	290	36	credit‖	credit‖	PROPN
taxlaw-2831	290	37	(	(	PUNCT
taxlaw-2831	290	38	by	by	ADP
taxlaw-2831	290	39	aggregating	aggregate	VERB
taxlaw-2831	290	40	the	the	DET
taxlaw-2831	290	41	decedent‘s	decedent‘s	NOUN
taxlaw-2831	290	42	unused	unused	ADJ
taxlaw-2831	290	43	credit	credit	NOUN
taxlaw-2831	290	44	amount	amount	NOUN
taxlaw-2831	290	45	with	with	ADP
taxlaw-2831	290	46	the	the	DET
taxlaw-2831	290	47	surviving	survive	VERB
taxlaw-2831	290	48	spouse‘s	spouse‘s	NOUN
taxlaw-2831	290	49	own	own	ADJ
taxlaw-2831	290	50	credit	credit	NOUN
taxlaw-2831	290	51	exemption	exemption	NOUN
taxlaw-2831	290	52	)	)	PUNCT
taxlaw-2831	290	53	,	,	PUNCT
taxlaw-2831	290	54	51	51	NUM
taxlaw-2831	290	55	even	even	ADV
taxlaw-2831	290	56	if	if	SCONJ
taxlaw-2831	290	57	the	the	DET
taxlaw-2831	290	58	decedent	decedent	NOUN
taxlaw-2831	290	59	is	be	AUX
taxlaw-2831	290	60	not	not	PART
taxlaw-2831	290	61	subject	subject	ADJ
taxlaw-2831	290	62	to	to	ADP
taxlaw-2831	290	63	estate	estate	NOUN
taxlaw-2831	290	64	tax	tax	NOUN
taxlaw-2831	290	65	,	,	PUNCT
taxlaw-2831	290	66	the	the	DET
taxlaw-2831	290	67	executor	executor	NOUN
taxlaw-2831	290	68	is	be	AUX
taxlaw-2831	290	69	required	require	VERB
taxlaw-2831	290	70	to	to	PART
taxlaw-2831	290	71	file	file	VERB
taxlaw-2831	290	72	an	an	DET
taxlaw-2831	290	73	estate	estate	NOUN
taxlaw-2831	290	74	tax	tax	NOUN
taxlaw-2831	290	75	return	return	NOUN
taxlaw-2831	290	76	for	for	ADP
taxlaw-2831	290	77	the	the	DET
taxlaw-2831	290	78	purpose	purpose	NOUN
taxlaw-2831	290	79	of	of	ADP
taxlaw-2831	290	80	computing	computing	NOUN
taxlaw-2831	290	81	,	,	PUNCT
taxlaw-2831	290	82	and	and	CCONJ
taxlaw-2831	290	83	permitting	permit	VERB
taxlaw-2831	290	84	the	the	DET
taxlaw-2831	290	85	porting	porting	NOUN
taxlaw-2831	290	86	of	of	ADP
taxlaw-2831	290	87	,	,	PUNCT
taxlaw-2831	290	88	the	the	DET
taxlaw-2831	290	89	deceased	deceased	ADJ
taxlaw-2831	290	90	spouse‘s	spouse‘s	PROPN
taxlaw-2831	290	91	unused	unused	ADJ
taxlaw-2831	290	92	spousal	spousal	NOUN
taxlaw-2831	290	93	exemption	exemption	NOUN
taxlaw-2831	290	94	.	.	PUNCT
taxlaw-2831	291	1	52	52	NUM
taxlaw-2831	291	2	in	in	ADP
taxlaw-2831	291	3	sum	sum	NOUN
taxlaw-2831	291	4	,	,	PUNCT
taxlaw-2831	291	5	without	without	ADP
taxlaw-2831	291	6	timely	timely	ADJ
taxlaw-2831	291	7	and	and	CCONJ
taxlaw-2831	291	8	proper	proper	ADJ
taxlaw-2831	291	9	filing	filing	NOUN
taxlaw-2831	291	10	of	of	ADP
taxlaw-2831	291	11	an	an	DET
taxlaw-2831	291	12	estate	estate	NOUN
taxlaw-2831	291	13	tax	tax	NOUN
taxlaw-2831	291	14	return	return	NOUN
taxlaw-2831	291	15	for	for	ADP
taxlaw-2831	291	16	portability	portability	NOUN
taxlaw-2831	291	17	purposes	purpose	NOUN
taxlaw-2831	291	18	,	,	PUNCT
taxlaw-2831	291	19	the	the	DET
taxlaw-2831	291	20	surviving	surviving	NOUN
taxlaw-2831	291	21	spouse	spouse	NOUN
taxlaw-2831	291	22	loses	lose	VERB
taxlaw-2831	291	23	a	a	DET
taxlaw-2831	291	24	potentially	potentially	ADV
taxlaw-2831	291	25	hefty	hefty	ADJ
taxlaw-2831	291	26	tax	tax	NOUN
taxlaw-2831	291	27	benefit	benefit	NOUN
taxlaw-2831	291	28	.	.	PUNCT
taxlaw-2831	292	1	mirroring	mirror	VERB
taxlaw-2831	292	2	the	the	DET
taxlaw-2831	292	3	portability	portability	NOUN
taxlaw-2831	292	4	requirement	requirement	NOUN
taxlaw-2831	292	5	,	,	PUNCT
taxlaw-2831	292	6	denying	deny	VERB
taxlaw-2831	292	7	sought	seek	VERB
taxlaw-2831	292	8	-	-	PUNCT
taxlaw-2831	292	9	after	after	ADP
taxlaw-2831	292	10	gift	gift	NOUN
taxlaw-2831	292	11	tax	tax	NOUN
taxlaw-2831	292	12	preferences	preference	NOUN
taxlaw-2831	292	13	to	to	ADP
taxlaw-2831	292	14	non	non	NOUN
taxlaw-2831	292	15	-	-	NOUN
taxlaw-2831	292	16	filers	filer	NOUN
taxlaw-2831	292	17	should	should	AUX
taxlaw-2831	292	18	provide	provide	VERB
taxlaw-2831	292	19	a	a	DET
taxlaw-2831	292	20	sufficient	sufficient	ADJ
taxlaw-2831	292	21	and	and	CCONJ
taxlaw-2831	292	22	simple	simple	ADJ
taxlaw-2831	292	23	incentive	incentive	NOUN
taxlaw-2831	292	24	for	for	ADP
taxlaw-2831	292	25	donor	donor	NOUN
taxlaw-2831	292	26	compliance	compliance	NOUN
taxlaw-2831	292	27	.	.	PUNCT
taxlaw-2831	293	1	ii	ii	PROPN
taxlaw-2831	293	2	.	.	PUNCT
taxlaw-2831	294	1	valuation	valuation	NOUN
taxlaw-2831	294	2	distortions	distortion	NOUN
taxlaw-2831	294	3	wealthy	wealthy	ADJ
taxlaw-2831	294	4	parents	parent	NOUN
taxlaw-2831	294	5	and	and	CCONJ
taxlaw-2831	294	6	grandparents	grandparent	NOUN
taxlaw-2831	294	7	create	create	VERB
taxlaw-2831	294	8	non	non	ADJ
taxlaw-2831	294	9	-	-	ADJ
taxlaw-2831	294	10	business	business	ADJ
taxlaw-2831	294	11	entities	entity	NOUN
taxlaw-2831	294	12	,	,	PUNCT
taxlaw-2831	294	13	primarily	primarily	ADV
taxlaw-2831	294	14	flps	flp	NOUN
taxlaw-2831	294	15	and	and	CCONJ
taxlaw-2831	294	16	limited	limited	ADJ
taxlaw-2831	294	17	liability	liability	NOUN
taxlaw-2831	294	18	companies	company	NOUN
taxlaw-2831	294	19	(	(	PUNCT
taxlaw-2831	294	20	―llcs‖	―llcs‖	PROPN
taxlaw-2831	294	21	)	)	PUNCT
taxlaw-2831	294	22	,	,	PUNCT
taxlaw-2831	294	23	in	in	ADP
taxlaw-2831	294	24	order	order	NOUN
taxlaw-2831	294	25	to	to	PART
taxlaw-2831	294	26	devalue	devalue	VERB
taxlaw-2831	294	27	the	the	DET
taxlaw-2831	294	28	almost	almost	ADV
taxlaw-2831	294	29	entirely	entirely	ADV
taxlaw-2831	294	30	liquid	liquid	ADJ
taxlaw-2831	294	31	(	(	PUNCT
taxlaw-2831	294	32	and	and	CCONJ
taxlaw-2831	294	33	therefore	therefore	ADV
taxlaw-2831	294	34	undiscounted	undiscounted	ADJ
taxlaw-2831	294	35	)	)	PUNCT
taxlaw-2831	294	36	assets	asset	NOUN
taxlaw-2831	294	37	they	they	PRON
taxlaw-2831	294	38	transfer	transfer	VERB
taxlaw-2831	294	39	to	to	ADP
taxlaw-2831	294	40	those	those	DET
taxlaw-2831	294	41	entities	entity	NOUN
taxlaw-2831	294	42	.	.	PUNCT
taxlaw-2831	295	1	because	because	SCONJ
taxlaw-2831	295	2	the	the	DET
taxlaw-2831	295	3	entity	entity	NOUN
taxlaw-2831	295	4	or	or	CCONJ
taxlaw-2831	295	5	state	state	NOUN
taxlaw-2831	295	6	law	law	NOUN
taxlaw-2831	295	7	imposes	impose	VERB
taxlaw-2831	295	8	restrictions	restriction	NOUN
taxlaw-2831	295	9	on	on	ADP
taxlaw-2831	295	10	the	the	DET
taxlaw-2831	295	11	transferability	transferability	NOUN
taxlaw-2831	295	12	of	of	ADP
taxlaw-2831	295	13	such	such	ADJ
taxlaw-2831	295	14	entity	entity	NOUN
taxlaw-2831	295	15	interests	interest	NOUN
taxlaw-2831	295	16	,	,	PUNCT
taxlaw-2831	295	17	gifts	gift	NOUN
taxlaw-2831	295	18	of	of	ADP
taxlaw-2831	295	19	those	those	DET
taxlaw-2831	295	20	interests	interest	NOUN
taxlaw-2831	295	21	are	be	AUX
taxlaw-2831	295	22	entitled	entitle	VERB
taxlaw-2831	295	23	to	to	PART
taxlaw-2831	295	24	lack	lack	VERB
taxlaw-2831	295	25	-	-	PUNCT
taxlaw-2831	295	26	of	of	ADP
taxlaw-2831	295	27	-	-	PUNCT
taxlaw-2831	295	28	marketability	marketability	NOUN
taxlaw-2831	295	29	discounts	discount	NOUN
taxlaw-2831	295	30	.	.	PUNCT
taxlaw-2831	296	1	the	the	DET
taxlaw-2831	296	2	values	value	NOUN
taxlaw-2831	296	3	of	of	ADP
taxlaw-2831	296	4	those	those	DET
taxlaw-2831	296	5	gifts	gift	NOUN
taxlaw-2831	296	6	are	be	AUX
taxlaw-2831	296	7	also	also	ADV
taxlaw-2831	296	8	generally	generally	ADV
taxlaw-2831	296	9	entitled	entitle	VERB
taxlaw-2831	296	10	to	to	ADP
taxlaw-2831	296	11	a	a	DET
taxlaw-2831	296	12	minority	minority	NOUN
taxlaw-2831	296	13	(	(	PUNCT
taxlaw-2831	296	14	lack	lack	NOUN
taxlaw-2831	296	15	of	of	ADP
taxlaw-2831	296	16	control	control	NOUN
taxlaw-2831	296	17	)	)	PUNCT
taxlaw-2831	296	18	discount	discount	NOUN
taxlaw-2831	296	19	because	because	SCONJ
taxlaw-2831	296	20	holders	holder	NOUN
taxlaw-2831	296	21	of	of	ADP
taxlaw-2831	296	22	those	those	DET
taxlaw-2831	296	23	interests	interest	NOUN
taxlaw-2831	296	24	can	can	AUX
taxlaw-2831	296	25	not	not	PART
taxlaw-2831	296	26	freely	freely	ADV
taxlaw-2831	296	27	control	control	VERB
taxlaw-2831	296	28	the	the	DET
taxlaw-2831	296	29	entity‘s	entity‘s	PROPN
taxlaw-2831	296	30	assets	asset	NOUN
taxlaw-2831	296	31	.	.	PUNCT
taxlaw-2831	297	1	53	53	NUM
taxlaw-2831	297	2	together	together	ADV
taxlaw-2831	297	3	,	,	PUNCT
taxlaw-2831	297	4	those	those	DET
taxlaw-2831	297	5	discounts	discount	NOUN
taxlaw-2831	297	6	reduce	reduce	VERB
taxlaw-2831	297	7	the	the	DET
taxlaw-2831	297	8	values	value	NOUN
taxlaw-2831	297	9	of	of	ADP
taxlaw-2831	297	10	the	the	DET
taxlaw-2831	297	11	transferred	transfer	VERB
taxlaw-2831	297	12	underlying	underlie	VERB
taxlaw-2831	297	13	assets	asset	NOUN
taxlaw-2831	297	14	to	to	ADP
taxlaw-2831	297	15	between	between	ADP
taxlaw-2831	297	16	30	30	NUM
taxlaw-2831	297	17	-	-	PUNCT
taxlaw-2831	297	18	to-60	to-60	NOUN
taxlaw-2831	297	19	percent	percent	NOUN
taxlaw-2831	297	20	of	of	ADP
taxlaw-2831	297	21	their	their	PRON
taxlaw-2831	297	22	fair	fair	ADJ
taxlaw-2831	297	23	market	market	NOUN
taxlaw-2831	297	24	value	value	NOUN
taxlaw-2831	297	25	.	.	PUNCT
taxlaw-2831	298	1	54	54	NUM
taxlaw-2831	298	2	in	in	ADP
taxlaw-2831	298	3	bongard	bongard	NOUN
taxlaw-2831	298	4	55	55	NUM
taxlaw-2831	298	5	,	,	PUNCT
taxlaw-2831	298	6	the	the	DET
taxlaw-2831	298	7	tax	tax	NOUN
taxlaw-2831	298	8	court	court	NOUN
taxlaw-2831	298	9	merely	merely	ADV
taxlaw-2831	298	10	required	require	VERB
taxlaw-2831	298	11	a	a	DET
taxlaw-2831	298	12	showing	showing	NOUN
taxlaw-2831	298	13	of	of	ADP
taxlaw-2831	298	14	―the	―the	DET
taxlaw-2831	298	15	existence	existence	NOUN
taxlaw-2831	298	16	of	of	ADP
taxlaw-2831	298	17	a	a	DET
taxlaw-2831	298	18	legitimate	legitimate	ADJ
taxlaw-2831	298	19	and	and	CCONJ
taxlaw-2831	298	20	significant	significant	ADJ
taxlaw-2831	298	21	nontax	nontax	NOUN
taxlaw-2831	298	22	reason	reason	NOUN
taxlaw-2831	298	23	for	for	ADP
taxlaw-2831	298	24	creating	create	VERB
taxlaw-2831	298	25	the	the	DET
taxlaw-2831	298	26	family	family	NOUN
taxlaw-2831	298	27	limited	limited	ADJ
taxlaw-2831	298	28	partnership	partnership	NOUN
taxlaw-2831	298	29	,	,	PUNCT
taxlaw-2831	298	30	and	and	CCONJ
taxlaw-2831	298	31	[	[	X
taxlaw-2831	298	32	that	that	PRON
taxlaw-2831	298	33	]	]	PUNCT
taxlaw-2831	298	34	the	the	DET
taxlaw-2831	298	35	transferors	transferor	NOUN
taxlaw-2831	298	36	received	receive	VERB
taxlaw-2831	298	37	partnership	partnership	NOUN
taxlaw-2831	298	38	interests	interest	NOUN
taxlaw-2831	298	39	proportionate	proportionate	ADJ
taxlaw-2831	298	40	to	to	ADP
taxlaw-2831	298	41	the	the	DET
taxlaw-2831	298	42	value	value	NOUN
taxlaw-2831	298	43	of	of	ADP
taxlaw-2831	298	44	the	the	DET
taxlaw-2831	298	45	property	property	NOUN
taxlaw-2831	298	46	transferred.‖	transferred.‖	NOUN
taxlaw-2831	298	47	56	56	NUM
taxlaw-2831	298	48	although	although	SCONJ
taxlaw-2831	298	49	urged	urge	VERB
taxlaw-2831	298	50	by	by	ADP
taxlaw-2831	298	51	judges	judge	NOUN
taxlaw-2831	298	52	halpern	halpern	PROPN
taxlaw-2831	298	53	and	and	CCONJ
taxlaw-2831	298	54	laro	laro	NOUN
taxlaw-2831	298	55	in	in	ADP
taxlaw-2831	298	56	their	their	PRON
taxlaw-2831	298	57	separate	separate	ADJ
taxlaw-2831	298	58	opinions	opinion	NOUN
taxlaw-2831	298	59	57	57	NUM
taxlaw-2831	298	60	to	to	PART
taxlaw-2831	298	61	focus	focus	VERB
taxlaw-2831	298	62	,	,	PUNCT
taxlaw-2831	298	63	respectively	respectively	ADV
taxlaw-2831	298	64	,	,	PUNCT
taxlaw-2831	298	65	on	on	ADP
taxlaw-2831	298	66	the	the	DET
taxlaw-2831	298	67	ordinary	ordinary	ADJ
taxlaw-2831	298	68	-	-	PUNCT
taxlaw-2831	298	69	course	course	NOUN
taxlaw-2831	298	70	-	-	PUNCT
taxlaw-2831	298	71	of	of	ADP
taxlaw-2831	298	72	-	-	PUNCT
taxlaw-2831	298	73	business	business	NOUN
taxlaw-2831	298	74	exception	exception	NOUN
taxlaw-2831	298	75	under	under	ADP
taxlaw-2831	298	76	the	the	DET
taxlaw-2831	298	77	regulations	regulation	NOUN
taxlaw-2831	298	78	58	58	NUM
taxlaw-2831	298	79	and	and	CCONJ
taxlaw-2831	298	80	51	51	NUM
taxlaw-2831	298	81	see	see	NOUN
taxlaw-2831	298	82	i.r.c	i.r.c	NOUN
taxlaw-2831	298	83	.	.	PUNCT
taxlaw-2831	299	1	§	§	PROPN
taxlaw-2831	299	2	2010(c	2010(c	NUM
taxlaw-2831	299	3	)	)	PUNCT
taxlaw-2831	299	4	.	.	PUNCT
taxlaw-2831	300	1	52	52	NUM
taxlaw-2831	300	2	see	see	VERB
taxlaw-2831	300	3	supra	supra	PROPN
taxlaw-2831	300	4	note	note	PROPN
taxlaw-2831	300	5	49	49	NUM
taxlaw-2831	300	6	.	.	PUNCT
taxlaw-2831	301	1	53	53	NUM
taxlaw-2831	301	2	see	see	VERB
taxlaw-2831	301	3	dodge	dodge	NOUN
taxlaw-2831	301	4	,	,	PUNCT
taxlaw-2831	301	5	gerzog	gerzog	PROPN
taxlaw-2831	301	6	&	&	CCONJ
taxlaw-2831	301	7	crawford	crawford	PROPN
taxlaw-2831	301	8	,	,	PUNCT
taxlaw-2831	301	9	supra	supra	PROPN
taxlaw-2831	301	10	note	note	PROPN
taxlaw-2831	301	11	15	15	NUM
taxlaw-2831	301	12	,	,	PUNCT
taxlaw-2831	301	13	at	at	ADP
taxlaw-2831	301	14	484–99	484–99	NUM
taxlaw-2831	301	15	.	.	PUNCT
taxlaw-2831	302	1	in	in	ADP
taxlaw-2831	302	2	addition	addition	NOUN
taxlaw-2831	302	3	,	,	PUNCT
taxlaw-2831	302	4	because	because	SCONJ
taxlaw-2831	302	5	the	the	DET
taxlaw-2831	302	6	wealthy	wealthy	ADJ
taxlaw-2831	302	7	entity	entity	NOUN
taxlaw-2831	302	8	creators	creator	NOUN
taxlaw-2831	302	9	generally	generally	ADV
taxlaw-2831	302	10	make	make	VERB
taxlaw-2831	302	11	gifts	gift	NOUN
taxlaw-2831	302	12	of	of	ADP
taxlaw-2831	302	13	minority	minority	NOUN
taxlaw-2831	302	14	interests	interest	NOUN
taxlaw-2831	302	15	in	in	ADP
taxlaw-2831	302	16	the	the	DET
taxlaw-2831	302	17	entity	entity	NOUN
taxlaw-2831	302	18	and	and	CCONJ
taxlaw-2831	302	19	because	because	SCONJ
taxlaw-2831	302	20	,	,	PUNCT
taxlaw-2831	302	21	subsequent	subsequent	ADJ
taxlaw-2831	302	22	to	to	ADP
taxlaw-2831	302	23	that	that	DET
taxlaw-2831	302	24	gift	gift	NOUN
taxlaw-2831	302	25	giving	giving	NOUN
taxlaw-2831	302	26	,	,	PUNCT
taxlaw-2831	302	27	the	the	DET
taxlaw-2831	302	28	parents	parent	NOUN
taxlaw-2831	302	29	or	or	CCONJ
taxlaw-2831	302	30	grandparents	grandparent	NOUN
taxlaw-2831	302	31	hold	hold	VERB
taxlaw-2831	302	32	a	a	DET
taxlaw-2831	302	33	minority	minority	NOUN
taxlaw-2831	302	34	share	share	NOUN
taxlaw-2831	302	35	in	in	ADP
taxlaw-2831	302	36	the	the	DET
taxlaw-2831	302	37	entity	entity	NOUN
taxlaw-2831	302	38	at	at	ADP
taxlaw-2831	302	39	their	their	PRON
taxlaw-2831	302	40	deaths	death	NOUN
taxlaw-2831	302	41	,	,	PUNCT
taxlaw-2831	302	42	minority	minority	NOUN
taxlaw-2831	302	43	interest	interest	NOUN
taxlaw-2831	302	44	discounts	discount	NOUN
taxlaw-2831	302	45	also	also	ADV
taxlaw-2831	302	46	apply	apply	VERB
taxlaw-2831	302	47	to	to	PART
taxlaw-2831	302	48	further	far	ADV
taxlaw-2831	302	49	decrease	decrease	VERB
taxlaw-2831	302	50	the	the	DET
taxlaw-2831	302	51	value	value	NOUN
taxlaw-2831	302	52	of	of	ADP
taxlaw-2831	302	53	any	any	DET
taxlaw-2831	302	54	gifts	gift	NOUN
taxlaw-2831	302	55	or	or	CCONJ
taxlaw-2831	302	56	bequests	bequest	NOUN
taxlaw-2831	302	57	.	.	PUNCT
taxlaw-2831	303	1	i	i	PRON
taxlaw-2831	303	2	d.	d.	PROPN
taxlaw-2831	303	3	54	54	NUM
taxlaw-2831	303	4	see	see	VERB
taxlaw-2831	303	5	martha	martha	PROPN
taxlaw-2831	303	6	britton	britton	PROPN
taxlaw-2831	303	7	eller	eller	PROPN
taxlaw-2831	303	8	,	,	PUNCT
taxlaw-2831	303	9	which	which	PRON
taxlaw-2831	303	10	estates	estate	NOUN
taxlaw-2831	303	11	are	be	AUX
taxlaw-2831	303	12	affected	affect	VERB
taxlaw-2831	303	13	by	by	ADP
taxlaw-2831	303	14	the	the	DET
taxlaw-2831	303	15	estate	estate	NOUN
taxlaw-2831	303	16	tax	tax	NOUN
taxlaw-2831	303	17	?	?	PUNCT
taxlaw-2831	303	18	:	:	PUNCT
taxlaw-2831	303	19	an	an	DET
taxlaw-2831	303	20	examination	examination	NOUN
taxlaw-2831	303	21	of	of	ADP
taxlaw-2831	303	22	the	the	DET
taxlaw-2831	303	23	filing	filing	NOUN
taxlaw-2831	303	24	population	population	NOUN
taxlaw-2831	303	25	for	for	ADP
taxlaw-2831	303	26	year	year	NOUN
taxlaw-2831	303	27	-	-	PUNCT
taxlaw-2831	303	28	of	of	ADP
taxlaw-2831	303	29	-	-	PUNCT
taxlaw-2831	303	30	death	death	NOUN
taxlaw-2831	303	31	2001	2001	NUM
taxlaw-2831	303	32	,	,	PUNCT
taxlaw-2831	303	33	stats	stat	NOUN
taxlaw-2831	303	34	.	.	PUNCT
taxlaw-2831	304	1	of	of	ADP
taxlaw-2831	304	2	income	income	NOUN
taxlaw-2831	304	3	bull	bull	NOUN
taxlaw-2831	304	4	.	.	PUNCT
taxlaw-2831	305	1	,	,	PUNCT
taxlaw-2831	305	2	summer	summer	NOUN
taxlaw-2831	305	3	2005	2005	NUM
taxlaw-2831	305	4	,	,	PUNCT
taxlaw-2831	305	5	at	at	ADP
taxlaw-2831	305	6	185	185	NUM
taxlaw-2831	305	7	,	,	PUNCT
taxlaw-2831	305	8	197	197	NUM
taxlaw-2831	305	9	,	,	PUNCT
taxlaw-2831	305	10	rev	rev	X
taxlaw-2831	305	11	.	.	PROPN
taxlaw-2831	306	1	ed	ed	PROPN
taxlaw-2831	306	2	.	.	PROPN
taxlaw-2831	306	3	available	available	ADJ
taxlaw-2831	306	4	at	at	ADP
taxlaw-2831	306	5	http://www.irs.gov/pub/irs-soi/01esyod.pdf	http://www.irs.gov/pub/irs-soi/01esyod.pdf	PROPN
taxlaw-2831	306	6	(	(	PUNCT
taxlaw-2831	306	7	―according	―accorde	VERB
taxlaw-2831	306	8	to	to	ADP
taxlaw-2831	306	9	irs	irs	PROPN
taxlaw-2831	306	10	estate	estate	NOUN
taxlaw-2831	306	11	and	and	CCONJ
taxlaw-2831	306	12	gift	gift	NOUN
taxlaw-2831	306	13	tax	tax	NOUN
taxlaw-2831	306	14	attorneys	attorney	NOUN
taxlaw-2831	306	15	,	,	PUNCT
taxlaw-2831	306	16	who	who	PRON
taxlaw-2831	306	17	review	review	VERB
taxlaw-2831	306	18	and	and	CCONJ
taxlaw-2831	306	19	audit	audit	VERB
taxlaw-2831	306	20	federal	federal	ADJ
taxlaw-2831	306	21	estate	estate	NOUN
taxlaw-2831	306	22	tax	tax	NOUN
taxlaw-2831	306	23	returns	return	NOUN
taxlaw-2831	306	24	,	,	PUNCT
taxlaw-2831	306	25	and	and	CCONJ
taxlaw-2831	306	26	various	various	ADJ
taxlaw-2831	306	27	private	private	ADJ
taxlaw-2831	306	28	-	-	PUNCT
taxlaw-2831	306	29	sector	sector	NOUN
taxlaw-2831	306	30	studies	study	NOUN
taxlaw-2831	306	31	of	of	ADP
taxlaw-2831	306	32	valuation	valuation	NOUN
taxlaw-2831	306	33	discounting	discount	VERB
taxlaw-2831	306	34	,	,	PUNCT
taxlaw-2831	306	35	recent	recent	ADJ
taxlaw-2831	306	36	discounts	discount	NOUN
taxlaw-2831	306	37	of	of	ADP
taxlaw-2831	306	38	flp	flp	NOUN
taxlaw-2831	306	39	interests	interest	NOUN
taxlaw-2831	306	40	fall	fall	VERB
taxlaw-2831	306	41	between	between	ADP
taxlaw-2831	306	42	30	30	NUM
taxlaw-2831	306	43	percent	percent	NOUN
taxlaw-2831	306	44	and	and	CCONJ
taxlaw-2831	306	45	60	60	NUM
taxlaw-2831	306	46	percent.‖	percent.‖	NUM
taxlaw-2831	306	47	)	)	PUNCT
taxlaw-2831	306	48	.	.	PUNCT
taxlaw-2831	307	1	55	55	NUM
taxlaw-2831	307	2	estate	estate	NOUN
taxlaw-2831	307	3	of	of	ADP
taxlaw-2831	307	4	bongard	bongard	NOUN
taxlaw-2831	307	5	v.	v.	ADP
taxlaw-2831	307	6	comm‘r	comm‘r	PROPN
taxlaw-2831	307	7	,	,	PUNCT
taxlaw-2831	307	8	124	124	NUM
taxlaw-2831	307	9	t.c	t.c	PROPN
taxlaw-2831	307	10	.	.	PROPN
taxlaw-2831	307	11	95	95	NUM
taxlaw-2831	307	12	(	(	PUNCT
taxlaw-2831	307	13	2005	2005	NUM
taxlaw-2831	307	14	)	)	PUNCT
taxlaw-2831	307	15	.	.	PUNCT
taxlaw-2831	308	1	see	see	VERB
taxlaw-2831	308	2	wendy	wendy	PROPN
taxlaw-2831	308	3	c.	c.	PROPN
taxlaw-2831	308	4	gerzog	gerzog	PROPN
taxlaw-2831	308	5	,	,	PUNCT
taxlaw-2831	308	6	bongard	bongard	NOUN
taxlaw-2831	308	7	’s	’s	PART
taxlaw-2831	308	8	nontax	nontax	PROPN
taxlaw-2831	308	9	motive	motive	ADJ
taxlaw-2831	308	10	test	test	NOUN
taxlaw-2831	308	11	:	:	PUNCT
taxlaw-2831	308	12	not	not	PART
taxlaw-2831	308	13	open	open	ADJ
taxlaw-2831	308	14	and	and	CCONJ
taxlaw-2831	308	15	schutt	schutt	NOUN
taxlaw-2831	308	16	,	,	PUNCT
taxlaw-2831	308	17	107	107	NUM
taxlaw-2831	308	18	tax	tax	NOUN
taxlaw-2831	308	19	notes	note	NOUN
taxlaw-2831	308	20	1711	1711	NUM
taxlaw-2831	308	21	(	(	PUNCT
taxlaw-2831	308	22	june	june	PROPN
taxlaw-2831	308	23	27	27	NUM
taxlaw-2831	308	24	,	,	PUNCT
taxlaw-2831	308	25	2005	2005	NUM
taxlaw-2831	308	26	)	)	PUNCT
taxlaw-2831	308	27	.	.	PUNCT
taxlaw-2831	309	1	the	the	DET
taxlaw-2831	309	2	bongard	bongard	NOUN
taxlaw-2831	309	3	test	test	NOUN
taxlaw-2831	309	4	is	be	AUX
taxlaw-2831	309	5	used	use	VERB
taxlaw-2831	309	6	to	to	PART
taxlaw-2831	309	7	determine	determine	VERB
taxlaw-2831	309	8	whether	whether	SCONJ
taxlaw-2831	309	9	or	or	CCONJ
taxlaw-2831	309	10	not	not	PART
taxlaw-2831	309	11	the	the	DET
taxlaw-2831	309	12	―bona	―bona	NOUN
taxlaw-2831	309	13	fide	fide	ADJ
taxlaw-2831	309	14	sale	sale	NOUN
taxlaw-2831	309	15	for	for	ADP
taxlaw-2831	309	16	adequate	adequate	ADJ
taxlaw-2831	309	17	and	and	CCONJ
taxlaw-2831	309	18	full	full	ADJ
taxlaw-2831	309	19	consideration‖	consideration‖	NOUN
taxlaw-2831	309	20	exception	exception	NOUN
taxlaw-2831	309	21	under	under	ADP
taxlaw-2831	309	22	§	§	PROPN
taxlaw-2831	309	23	2036	2036	NUM
taxlaw-2831	309	24	applies	applie	NOUN
taxlaw-2831	309	25	.	.	PUNCT
taxlaw-2831	310	1	while	while	SCONJ
taxlaw-2831	310	2	§	§	PROPN
taxlaw-2831	310	3	2036	2036	NUM
taxlaw-2831	310	4	is	be	AUX
taxlaw-2831	310	5	an	an	DET
taxlaw-2831	310	6	estate	estate	NOUN
taxlaw-2831	310	7	tax	tax	NOUN
taxlaw-2831	310	8	provision	provision	NOUN
taxlaw-2831	310	9	,	,	PUNCT
taxlaw-2831	310	10	the	the	DET
taxlaw-2831	310	11	bona	bona	ADJ
taxlaw-2831	310	12	fide	fide	ADJ
taxlaw-2831	310	13	sale	sale	NOUN
taxlaw-2831	310	14	exception	exception	NOUN
taxlaw-2831	310	15	refers	refer	VERB
taxlaw-2831	310	16	to	to	ADP
taxlaw-2831	310	17	the	the	DET
taxlaw-2831	310	18	decedent‘s	decedent‘s	NOUN
taxlaw-2831	310	19	lifetime	lifetime	NOUN
taxlaw-2831	310	20	transfer	transfer	NOUN
taxlaw-2831	310	21	.	.	PUNCT
taxlaw-2831	311	1	56	56	NUM
taxlaw-2831	311	2	bongard	bongard	NOUN
taxlaw-2831	311	3	,	,	PUNCT
taxlaw-2831	311	4	124	124	NUM
taxlaw-2831	311	5	t.c	t.c	PROPN
taxlaw-2831	311	6	.	.	PUNCT
taxlaw-2831	312	1	at	at	ADP
taxlaw-2831	312	2	118	118	NUM
taxlaw-2831	312	3	.	.	PUNCT
taxlaw-2831	313	1	according	accord	VERB
taxlaw-2831	313	2	to	to	ADP
taxlaw-2831	313	3	the	the	DET
taxlaw-2831	313	4	tax	tax	NOUN
taxlaw-2831	313	5	court	court	NOUN
taxlaw-2831	313	6	,	,	PUNCT
taxlaw-2831	313	7	the	the	DET
taxlaw-2831	313	8	nontax	nontax	NOUN
taxlaw-2831	313	9	reason	reason	NOUN
taxlaw-2831	313	10	must	must	AUX
taxlaw-2831	313	11	be	be	AUX
taxlaw-2831	313	12	―a	―a	PROPN
taxlaw-2831	313	13	significant	significant	ADJ
taxlaw-2831	313	14	factor	factor	NOUN
taxlaw-2831	313	15	that	that	PRON
taxlaw-2831	313	16	motivated	motivate	VERB
taxlaw-2831	313	17	the	the	DET
taxlaw-2831	313	18	partnership‘s	partnership‘s	PROPN
taxlaw-2831	313	19	creation‖	creation‖	PROPN
taxlaw-2831	313	20	and	and	CCONJ
taxlaw-2831	313	21	it	it	PRON
taxlaw-2831	313	22	―must	―must	ADV
taxlaw-2831	313	23	be	be	AUX
taxlaw-2831	313	24	an	an	DET
taxlaw-2831	313	25	actual	actual	ADJ
taxlaw-2831	313	26	motivation	motivation	NOUN
taxlaw-2831	313	27	,	,	PUNCT
taxlaw-2831	313	28	not	not	PART
taxlaw-2831	313	29	a	a	DET
taxlaw-2831	313	30	theoretical	theoretical	ADJ
taxlaw-2831	313	31	justification.‖	justification.‖	NOUN
taxlaw-2831	313	32	i	i	PRON
taxlaw-2831	313	33	d.	d.	PROPN
taxlaw-2831	313	34	the	the	DET
taxlaw-2831	313	35	family	family	NOUN
taxlaw-2831	313	36	entity	entity	NOUN
taxlaw-2831	313	37	must	must	AUX
taxlaw-2831	313	38	also	also	ADV
taxlaw-2831	313	39	comply	comply	VERB
taxlaw-2831	313	40	with	with	ADP
taxlaw-2831	313	41	the	the	DET
taxlaw-2831	313	42	formal	formal	ADJ
taxlaw-2831	313	43	requirements	requirement	NOUN
taxlaw-2831	313	44	of	of	ADP
taxlaw-2831	313	45	establishing	establish	VERB
taxlaw-2831	313	46	a	a	DET
taxlaw-2831	313	47	limited	limited	ADJ
taxlaw-2831	313	48	partnership	partnership	NOUN
taxlaw-2831	313	49	or	or	CCONJ
taxlaw-2831	313	50	limited	limited	ADJ
taxlaw-2831	313	51	liability	liability	NOUN
taxlaw-2831	313	52	company	company	NOUN
taxlaw-2831	313	53	and	and	CCONJ
taxlaw-2831	313	54	adhere	adhere	VERB
taxlaw-2831	313	55	to	to	ADP
taxlaw-2831	313	56	a	a	DET
taxlaw-2831	313	57	proper	proper	ADJ
taxlaw-2831	313	58	sequence	sequence	NOUN
taxlaw-2831	313	59	of	of	ADP
taxlaw-2831	313	60	events	event	NOUN
taxlaw-2831	313	61	.	.	PUNCT
taxlaw-2831	314	1	see	see	VERB
taxlaw-2831	314	2	hurford	hurford	NOUN
taxlaw-2831	314	3	v.	v.	ADP
taxlaw-2831	314	4	comm‘r	comm‘r	NOUN
taxlaw-2831	314	5	,	,	PUNCT
taxlaw-2831	314	6	96	96	NUM
taxlaw-2831	314	7	t.c.m	t.c.m	NOUN
taxlaw-2831	314	8	.	.	PUNCT
taxlaw-2831	315	1	(	(	PUNCT
taxlaw-2831	315	2	cch	cch	NOUN
taxlaw-2831	315	3	)	)	PUNCT
taxlaw-2831	315	4	422	422	NUM
taxlaw-2831	315	5	(	(	PUNCT
taxlaw-2831	315	6	2008	2008	NUM
taxlaw-2831	315	7	)	)	PUNCT
taxlaw-2831	315	8	;	;	PUNCT
taxlaw-2831	316	1	senda	senda	PROPN
taxlaw-2831	316	2	v.	v.	CCONJ
taxlaw-2831	316	3	comm‘r	comm‘r	PROPN
taxlaw-2831	316	4	,	,	PUNCT
taxlaw-2831	316	5	433	433	NUM
taxlaw-2831	316	6	f.3d	f.3d	NUM
taxlaw-2831	316	7	1044	1044	NUM
taxlaw-2831	316	8	(	(	PUNCT
taxlaw-2831	316	9	8th	8th	ADJ
taxlaw-2831	316	10	cir	cir	NOUN
taxlaw-2831	316	11	.	.	PUNCT
taxlaw-2831	316	12	2006	2006	NUM
taxlaw-2831	316	13	)	)	PUNCT
taxlaw-2831	316	14	,	,	PUNCT
taxlaw-2831	316	15	aff’g	aff’g	VERB
taxlaw-2831	316	16	t.c.m	t.c.m	NOUN
taxlaw-2831	316	17	.	.	PUNCT
taxlaw-2831	317	1	(	(	PUNCT
taxlaw-2831	317	2	ria	ria	PROPN
taxlaw-2831	317	3	)	)	PUNCT
taxlaw-2831	317	4	2004	2004	NUM
taxlaw-2831	317	5	-	-	SYM
taxlaw-2831	317	6	160	160	NUM
taxlaw-2831	317	7	.	.	NOUN
taxlaw-2831	317	8	57	57	NUM
taxlaw-2831	317	9	judge	judge	NOUN
taxlaw-2831	317	10	laro	laro	NOUN
taxlaw-2831	317	11	concurred	concur	VERB
taxlaw-2831	317	12	in	in	ADP
taxlaw-2831	317	13	the	the	DET
taxlaw-2831	317	14	result	result	NOUN
taxlaw-2831	317	15	in	in	ADP
taxlaw-2831	317	16	bongard	bongard	NOUN
taxlaw-2831	317	17	.	.	PUNCT
taxlaw-2831	318	1	124	124	NUM
taxlaw-2831	318	2	t.c	t.c	PROPN
taxlaw-2831	318	3	.	.	PUNCT
taxlaw-2831	319	1	at	at	ADP
taxlaw-2831	319	2	133	133	NUM
taxlaw-2831	319	3	.	.	PUNCT
taxlaw-2831	320	1	judge	judge	PROPN
taxlaw-2831	320	2	halpern	halpern	PROPN
taxlaw-2831	320	3	concurred	concur	VERB
taxlaw-2831	320	4	in	in	ADP
taxlaw-2831	320	5	part	part	NOUN
taxlaw-2831	320	6	and	and	CCONJ
taxlaw-2831	320	7	dissented	dissent	VERB
taxlaw-2831	320	8	in	in	ADP
taxlaw-2831	320	9	part	part	NOUN
taxlaw-2831	320	10	.	.	PUNCT
taxlaw-2831	321	1	124	124	NUM
taxlaw-2831	321	2	t.c	t.c	PROPN
taxlaw-2831	321	3	.	.	PUNCT
taxlaw-2831	322	1	at	at	ADP
taxlaw-2831	322	2	141	141	NUM
taxlaw-2831	322	3	.	.	PUNCT
taxlaw-2831	322	4	2015	2015	NUM
taxlaw-2831	322	5	]	]	PUNCT
taxlaw-2831	322	6	a	a	DET
taxlaw-2831	322	7	simpler	simple	ADJ
taxlaw-2831	322	8	verifiable	verifiable	ADJ
taxlaw-2831	322	9	gift	gift	NOUN
taxlaw-2831	322	10	tax	tax	NOUN
taxlaw-2831	322	11	193	193	NUM
taxlaw-2831	322	12	similar	similar	ADJ
taxlaw-2831	322	13	case	case	NOUN
taxlaw-2831	322	14	law	law	NOUN
taxlaw-2831	322	15	,	,	PUNCT
taxlaw-2831	322	16	59	59	NUM
taxlaw-2831	322	17	the	the	DET
taxlaw-2831	322	18	court	court	NOUN
taxlaw-2831	322	19	rejected	reject	VERB
taxlaw-2831	322	20	that	that	SCONJ
taxlaw-2831	322	21	analysis	analysis	NOUN
taxlaw-2831	322	22	and	and	CCONJ
taxlaw-2831	322	23	diverged	diverge	VERB
taxlaw-2831	322	24	from	from	ADP
taxlaw-2831	322	25	gift	gift	NOUN
taxlaw-2831	322	26	tax	tax	NOUN
taxlaw-2831	322	27	basics	basic	NOUN
taxlaw-2831	322	28	and	and	CCONJ
taxlaw-2831	322	29	the	the	DET
taxlaw-2831	322	30	primarily	primarily	ADV
taxlaw-2831	322	31	non	non	ADJ
taxlaw-2831	322	32	-	-	ADJ
taxlaw-2831	322	33	motive	motive	ADJ
taxlaw-2831	322	34	focus	focus	NOUN
taxlaw-2831	322	35	of	of	ADP
taxlaw-2831	322	36	the	the	DET
taxlaw-2831	322	37	gift	gift	NOUN
taxlaw-2831	322	38	definition	definition	NOUN
taxlaw-2831	322	39	statute	statute	NOUN
taxlaw-2831	322	40	,	,	PUNCT
taxlaw-2831	322	41	which	which	PRON
taxlaw-2831	322	42	effectively	effectively	ADV
taxlaw-2831	322	43	inhibits	inhibit	VERB
taxlaw-2831	322	44	abuse	abuse	NOUN
taxlaw-2831	322	45	.	.	PUNCT
taxlaw-2831	323	1	60	60	NUM
taxlaw-2831	323	2	the	the	DET
taxlaw-2831	323	3	court	court	NOUN
taxlaw-2831	323	4	crafted	craft	VERB
taxlaw-2831	323	5	its	its	PRON
taxlaw-2831	323	6	own	own	ADJ
taxlaw-2831	323	7	two	two	NUM
taxlaw-2831	323	8	-	-	PUNCT
taxlaw-2831	323	9	prong	prong	NOUN
taxlaw-2831	323	10	approach	approach	NOUN
taxlaw-2831	323	11	,	,	PUNCT
taxlaw-2831	323	12	which	which	PRON
taxlaw-2831	323	13	unfortunately	unfortunately	ADV
taxlaw-2831	323	14	introduced	introduce	VERB
taxlaw-2831	323	15	motive	motive	ADJ
taxlaw-2831	323	16	as	as	ADP
taxlaw-2831	323	17	determinative	determinative	ADJ
taxlaw-2831	323	18	61	61	NUM
taxlaw-2831	323	19	and	and	CCONJ
taxlaw-2831	323	20	has	have	AUX
taxlaw-2831	323	21	improperly	improperly	ADV
taxlaw-2831	323	22	equated	equate	VERB
taxlaw-2831	323	23	proportionality	proportionality	NOUN
taxlaw-2831	323	24	with	with	ADP
taxlaw-2831	323	25	the	the	DET
taxlaw-2831	323	26	fundamental	fundamental	ADJ
taxlaw-2831	323	27	gift	gift	NOUN
taxlaw-2831	323	28	tax	tax	NOUN
taxlaw-2831	323	29	tenet	tenet	NOUN
taxlaw-2831	323	30	that	that	SCONJ
taxlaw-2831	323	31	to	to	PART
taxlaw-2831	323	32	avoid	avoid	VERB
taxlaw-2831	323	33	the	the	DET
taxlaw-2831	323	34	transfer	transfer	NOUN
taxlaw-2831	323	35	tax	tax	NOUN
taxlaw-2831	323	36	,	,	PUNCT
taxlaw-2831	323	37	there	there	PRON
taxlaw-2831	323	38	must	must	AUX
taxlaw-2831	323	39	be	be	AUX
taxlaw-2831	323	40	an	an	DET
taxlaw-2831	323	41	equivalent	equivalent	ADJ
taxlaw-2831	323	42	exchange	exchange	NOUN
taxlaw-2831	323	43	in	in	ADP
taxlaw-2831	323	44	money	money	NOUN
taxlaw-2831	323	45	or	or	CCONJ
taxlaw-2831	323	46	money‘s	money‘s	ADJ
taxlaw-2831	323	47	worth	worth	ADJ
taxlaw-2831	323	48	.	.	PUNCT
taxlaw-2831	324	1	62	62	NUM
taxlaw-2831	324	2	as	as	ADP
taxlaw-2831	324	3	a	a	DET
taxlaw-2831	324	4	result	result	NOUN
taxlaw-2831	324	5	,	,	PUNCT
taxlaw-2831	324	6	application	application	NOUN
taxlaw-2831	324	7	of	of	ADP
taxlaw-2831	324	8	the	the	DET
taxlaw-2831	324	9	court‘s	court‘s	PROPN
taxlaw-2831	324	10	bongard	bongard	NOUN
taxlaw-2831	324	11	test	test	NOUN
taxlaw-2831	324	12	requires	require	VERB
taxlaw-2831	324	13	a	a	DET
taxlaw-2831	324	14	fact	fact	NOUN
taxlaw-2831	324	15	-	-	PUNCT
taxlaw-2831	324	16	intensive	intensive	ADJ
taxlaw-2831	324	17	inquiry	inquiry	NOUN
taxlaw-2831	324	18	with	with	ADP
taxlaw-2831	324	19	inconsistent	inconsistent	ADJ
taxlaw-2831	324	20	and	and	CCONJ
taxlaw-2831	324	21	unpredictable	unpredictable	ADJ
taxlaw-2831	324	22	results	result	NOUN
taxlaw-2831	324	23	.	.	PUNCT
taxlaw-2831	325	1	63	63	NUM
taxlaw-2831	325	2	the	the	DET
taxlaw-2831	325	3	court	court	NOUN
taxlaw-2831	325	4	in	in	ADP
taxlaw-2831	325	5	bongard	bongard	NOUN
taxlaw-2831	325	6	listed	list	VERB
taxlaw-2831	325	7	factors	factor	NOUN
taxlaw-2831	325	8	that	that	PRON
taxlaw-2831	325	9	demonstrated	demonstrate	VERB
taxlaw-2831	325	10	the	the	DET
taxlaw-2831	325	11	lack	lack	NOUN
taxlaw-2831	325	12	of	of	ADP
taxlaw-2831	325	13	a	a	DET
taxlaw-2831	325	14	nontax	nontax	NOUN
taxlaw-2831	325	15	purpose	purpose	NOUN
taxlaw-2831	325	16	:	:	PUNCT
taxlaw-2831	325	17	(	(	PUNCT
taxlaw-2831	325	18	1	1	X
taxlaw-2831	325	19	)	)	PUNCT
taxlaw-2831	325	20	the	the	DET
taxlaw-2831	325	21	taxpayer	taxpayer	NOUN
taxlaw-2831	325	22	stands	stand	VERB
taxlaw-2831	325	23	on	on	ADP
taxlaw-2831	325	24	both	both	DET
taxlaw-2831	325	25	sides	side	NOUN
taxlaw-2831	325	26	of	of	ADP
taxlaw-2831	325	27	the	the	DET
taxlaw-2831	325	28	transaction	transaction	NOUN
taxlaw-2831	325	29	;	;	PUNCT
taxlaw-2831	325	30	(	(	PUNCT
taxlaw-2831	325	31	2	2	X
taxlaw-2831	325	32	)	)	PUNCT
taxlaw-2831	325	33	the	the	DET
taxlaw-2831	325	34	taxpayer	taxpayer	NOUN
taxlaw-2831	325	35	needs	need	VERB
taxlaw-2831	325	36	partnership	partnership	NOUN
taxlaw-2831	325	37	distributions	distribution	NOUN
taxlaw-2831	325	38	for	for	ADP
taxlaw-2831	325	39	his	his	PRON
taxlaw-2831	325	40	maintenance	maintenance	NOUN
taxlaw-2831	325	41	and	and	CCONJ
taxlaw-2831	325	42	support	support	NOUN
taxlaw-2831	325	43	;	;	PUNCT
taxlaw-2831	325	44	(	(	PUNCT
taxlaw-2831	325	45	3	3	X
taxlaw-2831	325	46	)	)	PUNCT
taxlaw-2831	325	47	the	the	DET
taxlaw-2831	325	48	partners	partner	NOUN
taxlaw-2831	325	49	commingle	commingle	VERB
taxlaw-2831	325	50	partnership	partnership	NOUN
taxlaw-2831	325	51	assets	asset	NOUN
taxlaw-2831	325	52	with	with	ADP
taxlaw-2831	325	53	their	their	PRON
taxlaw-2831	325	54	own	own	ADJ
taxlaw-2831	325	55	;	;	PUNCT
taxlaw-2831	325	56	and	and	CCONJ
taxlaw-2831	325	57	(	(	PUNCT
taxlaw-2831	325	58	4	4	X
taxlaw-2831	325	59	)	)	PUNCT
taxlaw-2831	325	60	the	the	DET
taxlaw-2831	325	61	taxpayer	taxpayer	NOUN
taxlaw-2831	325	62	does	do	AUX
taxlaw-2831	325	63	not	not	PART
taxlaw-2831	325	64	transfer	transfer	VERB
taxlaw-2831	325	65	the	the	DET
taxlaw-2831	325	66	property	property	NOUN
taxlaw-2831	325	67	to	to	ADP
taxlaw-2831	325	68	the	the	DET
taxlaw-2831	325	69	flp	flp	NOUN
taxlaw-2831	325	70	.	.	PUNCT
taxlaw-2831	325	71	64	64	NUM
taxlaw-2831	325	72	with	with	ADP
taxlaw-2831	325	73	such	such	ADJ
taxlaw-2831	325	74	minimal	minimal	ADJ
taxlaw-2831	325	75	requirements	requirement	NOUN
taxlaw-2831	325	76	,	,	PUNCT
taxlaw-2831	325	77	some	some	DET
taxlaw-2831	325	78	taxpayers	taxpayer	NOUN
taxlaw-2831	325	79	have	have	AUX
taxlaw-2831	325	80	prevailed	prevail	VERB
taxlaw-2831	325	81	in	in	ADP
taxlaw-2831	325	82	asserting	assert	VERB
taxlaw-2831	325	83	the	the	DET
taxlaw-2831	325	84	following	follow	VERB
taxlaw-2831	325	85	purported	purport	VERB
taxlaw-2831	325	86	―nontax	―nontax	PROPN
taxlaw-2831	325	87	motives‖	motives‖	PROPN
taxlaw-2831	325	88	:	:	PUNCT
taxlaw-2831	325	89	gift	gift	NOUN
taxlaw-2831	325	90	giving	giving	NOUN
taxlaw-2831	325	91	and	and	CCONJ
taxlaw-2831	325	92	estate	estate	NOUN
taxlaw-2831	325	93	planning	planning	NOUN
taxlaw-2831	325	94	65	65	NUM
taxlaw-2831	325	95	(	(	PUNCT
taxlaw-2831	325	96	including	include	VERB
taxlaw-2831	325	97	providing	provide	VERB
taxlaw-2831	325	98	funds	fund	NOUN
taxlaw-2831	325	99	to	to	PART
taxlaw-2831	325	100	pay	pay	VERB
taxlaw-2831	325	101	the	the	DET
taxlaw-2831	325	102	donor‘s	donor‘	VERB
taxlaw-2831	325	103	gift	gift	NOUN
taxlaw-2831	325	104	tax	tax	NOUN
taxlaw-2831	325	105	or	or	CCONJ
taxlaw-2831	325	106	the	the	DET
taxlaw-2831	325	107	decedent‘s	decedent‘s	NOUN
taxlaw-2831	325	108	estate	estate	NOUN
taxlaw-2831	325	109	tax	tax	NOUN
taxlaw-2831	325	110	liabilities	liability	NOUN
taxlaw-2831	325	111	)	)	PUNCT
taxlaw-2831	325	112	,	,	PUNCT
taxlaw-2831	325	113	66	66	NUM
taxlaw-2831	325	114	creditor	creditor	NOUN
taxlaw-2831	325	115	or	or	CCONJ
taxlaw-2831	325	116	asset	asset	NOUN
taxlaw-2831	325	117	protection	protection	NOUN
taxlaw-2831	325	118	,	,	PUNCT
taxlaw-2831	325	119	67	67	NUM
taxlaw-2831	325	120	protection	protection	NOUN
taxlaw-2831	325	121	from	from	ADP
taxlaw-2831	325	122	property	property	NOUN
taxlaw-2831	325	123	division	division	NOUN
taxlaw-2831	325	124	in	in	ADP
taxlaw-2831	325	125	the	the	DET
taxlaw-2831	325	126	event	event	NOUN
taxlaw-2831	325	127	of	of	ADP
taxlaw-2831	325	128	a	a	DET
taxlaw-2831	325	129	divorce	divorce	NOUN
taxlaw-2831	325	130	,	,	PUNCT
taxlaw-2831	325	131	68	68	NUM
taxlaw-2831	325	132	centralized	centralized	ADJ
taxlaw-2831	325	133	asset	asset	NOUN
taxlaw-2831	325	134	management	management	NOUN
taxlaw-2831	325	135	,	,	PUNCT
taxlaw-2831	325	136	69	69	NUM
taxlaw-2831	325	137	maintaining	maintain	VERB
taxlaw-2831	325	138	and	and	CCONJ
taxlaw-2831	325	139	retaining	retain	VERB
taxlaw-2831	325	140	family	family	NOUN
taxlaw-2831	325	141	assets	asset	NOUN
taxlaw-2831	325	142	,	,	PUNCT
taxlaw-2831	325	143	70	70	NUM
taxlaw-2831	325	144	encouraging	encourage	VERB
taxlaw-2831	325	145	family	family	NOUN
taxlaw-2831	325	146	harmony	harmony	NOUN
taxlaw-2831	325	147	and	and	CCONJ
taxlaw-2831	325	148	reducing	reduce	VERB
taxlaw-2831	325	149	litigation	litigation	NOUN
taxlaw-2831	325	150	expenses	expense	NOUN
taxlaw-2831	325	151	from	from	ADP
taxlaw-2831	325	152	family	family	NOUN
taxlaw-2831	325	153	58	58	NUM
taxlaw-2831	325	154	treas	trea	NOUN
taxlaw-2831	325	155	.	.	PUNCT
taxlaw-2831	326	1	reg	reg	PROPN
taxlaw-2831	326	2	.	.	PUNCT
taxlaw-2831	327	1	§	§	PROPN
taxlaw-2831	327	2	25.2512	25.2512	NUM
taxlaw-2831	327	3	-	-	SYM
taxlaw-2831	327	4	8	8	NUM
taxlaw-2831	327	5	(	(	PUNCT
taxlaw-2831	327	6	―however	―however	ADP
taxlaw-2831	327	7	,	,	PUNCT
taxlaw-2831	327	8	a	a	DET
taxlaw-2831	327	9	sale	sale	NOUN
taxlaw-2831	327	10	,	,	PUNCT
taxlaw-2831	327	11	exchange	exchange	NOUN
taxlaw-2831	327	12	,	,	PUNCT
taxlaw-2831	327	13	or	or	CCONJ
taxlaw-2831	327	14	other	other	ADJ
taxlaw-2831	327	15	transfer	transfer	NOUN
taxlaw-2831	327	16	of	of	ADP
taxlaw-2831	327	17	property	property	NOUN
taxlaw-2831	327	18	made	make	VERB
taxlaw-2831	327	19	in	in	ADP
taxlaw-2831	327	20	the	the	DET
taxlaw-2831	327	21	ordinary	ordinary	ADJ
taxlaw-2831	327	22	course	course	NOUN
taxlaw-2831	327	23	of	of	ADP
taxlaw-2831	327	24	business	business	NOUN
taxlaw-2831	327	25	(	(	PUNCT
taxlaw-2831	327	26	a	a	DET
taxlaw-2831	327	27	transaction	transaction	NOUN
taxlaw-2831	327	28	which	which	PRON
taxlaw-2831	327	29	is	be	AUX
taxlaw-2831	327	30	bona	bona	ADJ
taxlaw-2831	327	31	fide	fide	ADJ
taxlaw-2831	327	32	,	,	PUNCT
taxlaw-2831	327	33	at	at	ADP
taxlaw-2831	327	34	arm‘s	arm‘s	PROPN
taxlaw-2831	327	35	length	length	NOUN
taxlaw-2831	327	36	,	,	PUNCT
taxlaw-2831	327	37	and	and	CCONJ
taxlaw-2831	327	38	free	free	ADJ
taxlaw-2831	327	39	from	from	ADP
taxlaw-2831	327	40	any	any	DET
taxlaw-2831	327	41	donative	donative	ADJ
taxlaw-2831	327	42	intent	intent	NOUN
taxlaw-2831	327	43	)	)	PUNCT
taxlaw-2831	327	44	,	,	PUNCT
taxlaw-2831	327	45	will	will	AUX
taxlaw-2831	327	46	be	be	AUX
taxlaw-2831	327	47	considered	consider	VERB
taxlaw-2831	327	48	as	as	SCONJ
taxlaw-2831	327	49	made	make	VERB
taxlaw-2831	327	50	for	for	ADP
taxlaw-2831	327	51	an	an	DET
taxlaw-2831	327	52	adequate	adequate	ADJ
taxlaw-2831	327	53	and	and	CCONJ
taxlaw-2831	327	54	full	full	ADJ
taxlaw-2831	327	55	consideration	consideration	NOUN
taxlaw-2831	327	56	in	in	ADP
taxlaw-2831	327	57	money	money	NOUN
taxlaw-2831	327	58	or	or	CCONJ
taxlaw-2831	327	59	money‘s	money‘s	ADJ
taxlaw-2831	327	60	worth.‖	worth.‖	NOUN
taxlaw-2831	327	61	)	)	PUNCT
taxlaw-2831	327	62	;	;	PUNCT
taxlaw-2831	328	1	treas	treas	PROPN
taxlaw-2831	328	2	.	.	PUNCT
taxlaw-2831	329	1	reg	reg	PROPN
taxlaw-2831	329	2	.	.	PUNCT
taxlaw-2831	330	1	§	§	PROPN
taxlaw-2831	330	2	25.2511	25.2511	NUM
taxlaw-2831	330	3	-	-	SYM
taxlaw-2831	330	4	1(g)(1	1(g)(1	NUM
taxlaw-2831	330	5	)	)	PUNCT
taxlaw-2831	330	6	(	(	PUNCT
taxlaw-2831	330	7	―the	―the	DET
taxlaw-2831	330	8	gift	gift	NOUN
taxlaw-2831	330	9	tax	tax	NOUN
taxlaw-2831	330	10	is	be	AUX
taxlaw-2831	330	11	not	not	PART
taxlaw-2831	330	12	applicable	applicable	ADJ
taxlaw-2831	330	13	to	to	ADP
taxlaw-2831	330	14	a	a	DET
taxlaw-2831	330	15	transfer	transfer	NOUN
taxlaw-2831	330	16	for	for	ADP
taxlaw-2831	330	17	a	a	DET
taxlaw-2831	330	18	full	full	ADJ
taxlaw-2831	330	19	and	and	CCONJ
taxlaw-2831	330	20	adequate	adequate	ADJ
taxlaw-2831	330	21	consideration	consideration	NOUN
taxlaw-2831	330	22	in	in	ADP
taxlaw-2831	330	23	money	money	NOUN
taxlaw-2831	330	24	or	or	CCONJ
taxlaw-2831	330	25	money‘s	money‘s	ADJ
taxlaw-2831	330	26	worth	worth	ADJ
taxlaw-2831	330	27	,	,	PUNCT
taxlaw-2831	330	28	or	or	CCONJ
taxlaw-2831	330	29	to	to	ADP
taxlaw-2831	330	30	ordinary	ordinary	ADJ
taxlaw-2831	330	31	business	business	NOUN
taxlaw-2831	330	32	transactions	transaction	NOUN
taxlaw-2831	330	33	.	.	PUNCT
taxlaw-2831	330	34	.	.	PUNCT
taxlaw-2831	330	35	.	.	PUNCT
taxlaw-2831	331	1	.‖	.‖	NOUN
taxlaw-2831	331	2	)	)	PUNCT
taxlaw-2831	331	3	.	.	PUNCT
taxlaw-2831	332	1	judge	judge	PROPN
taxlaw-2831	332	2	halpern	halpern	PROPN
taxlaw-2831	332	3	criticized	criticize	VERB
taxlaw-2831	332	4	the	the	DET
taxlaw-2831	332	5	majority‘s	majority‘s	PROPN
taxlaw-2831	332	6	deviation	deviation	NOUN
taxlaw-2831	332	7	from	from	ADP
taxlaw-2831	332	8	the	the	DET
taxlaw-2831	332	9	regulations	regulation	NOUN
taxlaw-2831	332	10	by	by	ADP
taxlaw-2831	332	11	imposing	impose	VERB
taxlaw-2831	332	12	a	a	DET
taxlaw-2831	332	13	motive	motive	ADJ
taxlaw-2831	332	14	test	test	NOUN
taxlaw-2831	332	15	:	:	PUNCT
taxlaw-2831	332	16	―by	―by	NUM
taxlaw-2831	332	17	the	the	DET
taxlaw-2831	332	18	explicit	explicit	ADJ
taxlaw-2831	332	19	terms	term	NOUN
taxlaw-2831	332	20	of	of	ADP
taxlaw-2831	332	21	section	section	NOUN
taxlaw-2831	332	22	25.2512	25.2512	NUM
taxlaw-2831	332	23	-	-	SYM
taxlaw-2831	332	24	8	8	NUM
taxlaw-2831	332	25	,	,	PUNCT
taxlaw-2831	332	26	gift	gift	NOUN
taxlaw-2831	332	27	tax	tax	NOUN
taxlaw-2831	332	28	regs	reg	NOUN
taxlaw-2831	332	29	.	.	PUNCT
taxlaw-2831	333	1	,	,	PUNCT
taxlaw-2831	333	2	the	the	DET
taxlaw-2831	333	3	resulting	result	VERB
taxlaw-2831	333	4	inquiry	inquiry	NOUN
taxlaw-2831	333	5	is	be	AUX
taxlaw-2831	333	6	limited	limit	VERB
taxlaw-2831	333	7	to	to	ADP
taxlaw-2831	333	8	an	an	DET
taxlaw-2831	333	9	economic	economic	ADJ
taxlaw-2831	333	10	calculus	calculus	NOUN
taxlaw-2831	333	11	,	,	PUNCT
taxlaw-2831	333	12	and	and	CCONJ
taxlaw-2831	333	13	there	there	PRON
taxlaw-2831	333	14	is	be	VERB
taxlaw-2831	333	15	no	no	DET
taxlaw-2831	333	16	room	room	NOUN
taxlaw-2831	333	17	for	for	ADP
taxlaw-2831	333	18	any	any	DET
taxlaw-2831	333	19	inquiry	inquiry	NOUN
taxlaw-2831	333	20	as	as	ADP
taxlaw-2831	333	21	to	to	ADP
taxlaw-2831	333	22	the	the	DET
taxlaw-2831	333	23	transferor‘s	transferor‘s	PROPN
taxlaw-2831	333	24	(	(	PUNCT
taxlaw-2831	333	25	decedent‘s	decedent‘s	NOUN
taxlaw-2831	333	26	)	)	PUNCT
taxlaw-2831	333	27	state	state	NOUN
taxlaw-2831	333	28	of	of	ADP
taxlaw-2831	333	29	mind.‖	mind.‖	PROPN
taxlaw-2831	333	30	bongard	bongard	NOUN
taxlaw-2831	333	31	,	,	PUNCT
taxlaw-2831	333	32	124	124	NUM
taxlaw-2831	333	33	t.c	t.c	PROPN
taxlaw-2831	333	34	.	.	PUNCT
taxlaw-2831	334	1	at	at	ADP
taxlaw-2831	334	2	144	144	NUM
taxlaw-2831	334	3	(	(	PUNCT
taxlaw-2831	334	4	concurring	concur	VERB
taxlaw-2831	334	5	in	in	ADP
taxlaw-2831	334	6	part	part	NOUN
taxlaw-2831	334	7	and	and	CCONJ
taxlaw-2831	334	8	dissenting	dissent	VERB
taxlaw-2831	334	9	in	in	ADP
taxlaw-2831	334	10	part	part	NOUN
taxlaw-2831	334	11	)	)	PUNCT
taxlaw-2831	334	12	.	.	PUNCT
taxlaw-2831	335	1	59	59	NUM
taxlaw-2831	335	2	judge	judge	NOUN
taxlaw-2831	335	3	laro	laro	NOUN
taxlaw-2831	335	4	maintained	maintain	VERB
taxlaw-2831	335	5	that	that	SCONJ
taxlaw-2831	335	6	the	the	DET
taxlaw-2831	335	7	court	court	NOUN
taxlaw-2831	335	8	should	should	AUX
taxlaw-2831	335	9	continue	continue	VERB
taxlaw-2831	335	10	to	to	PART
taxlaw-2831	335	11	apply	apply	VERB
taxlaw-2831	335	12	the	the	DET
taxlaw-2831	335	13	gregory	gregory	NOUN
taxlaw-2831	335	14	v.	v.	ADP
taxlaw-2831	335	15	helvering	helvering	PROPN
taxlaw-2831	335	16	,	,	PUNCT
taxlaw-2831	335	17	293	293	NUM
taxlaw-2831	335	18	u.s	u.s	PROPN
taxlaw-2831	335	19	.	.	PROPN
taxlaw-2831	335	20	465	465	NUM
taxlaw-2831	335	21	(	(	PUNCT
taxlaw-2831	335	22	1935	1935	NUM
taxlaw-2831	335	23	)	)	PUNCT
taxlaw-2831	335	24	,	,	PUNCT
taxlaw-2831	335	25	business	business	NOUN
taxlaw-2831	335	26	purpose	purpose	NOUN
taxlaw-2831	335	27	test	test	NOUN
taxlaw-2831	335	28	,	,	PUNCT
taxlaw-2831	335	29	cited	cite	VERB
taxlaw-2831	335	30	by	by	ADP
taxlaw-2831	335	31	the	the	DET
taxlaw-2831	335	32	third	third	ADJ
taxlaw-2831	335	33	circuit	circuit	NOUN
taxlaw-2831	335	34	in	in	ADP
taxlaw-2831	335	35	estate	estate	NOUN
taxlaw-2831	335	36	of	of	ADP
taxlaw-2831	335	37	thompson	thompson	PROPN
taxlaw-2831	335	38	v.	v.	PROPN
taxlaw-2831	335	39	commissioner	commissioner	NOUN
taxlaw-2831	335	40	,	,	PUNCT
taxlaw-2831	335	41	382	382	NUM
taxlaw-2831	335	42	f.3d	f.3d	NUM
taxlaw-2831	335	43	367	367	NUM
taxlaw-2831	335	44	,	,	PUNCT
taxlaw-2831	335	45	383	383	NUM
taxlaw-2831	335	46	(	(	PUNCT
taxlaw-2831	335	47	3d	3d	PROPN
taxlaw-2831	335	48	cir	cir	NOUN
taxlaw-2831	335	49	.	.	PUNCT
taxlaw-2831	335	50	2004	2004	NUM
taxlaw-2831	335	51	)	)	PUNCT
taxlaw-2831	335	52	.	.	PUNCT
taxlaw-2831	336	1	bongard	bongard	NOUN
taxlaw-2831	336	2	,	,	PUNCT
taxlaw-2831	336	3	124	124	NUM
taxlaw-2831	336	4	t.c	t.c	PROPN
taxlaw-2831	336	5	.	.	PUNCT
taxlaw-2831	337	1	at	at	ADP
taxlaw-2831	337	2	139	139	NUM
taxlaw-2831	337	3	(	(	PUNCT
taxlaw-2831	337	4	concurring	concur	VERB
taxlaw-2831	337	5	in	in	ADP
taxlaw-2831	337	6	result	result	NOUN
taxlaw-2831	337	7	)	)	PUNCT
taxlaw-2831	337	8	.	.	PUNCT
taxlaw-2831	338	1	60	60	NUM
taxlaw-2831	338	2	under	under	ADP
taxlaw-2831	338	3	i.r.c	i.r.c	NOUN
taxlaw-2831	338	4	§	§	PROPN
taxlaw-2831	338	5	2512(b	2512(b	NUM
taxlaw-2831	338	6	)	)	PUNCT
taxlaw-2831	338	7	,	,	PUNCT
taxlaw-2831	338	8	a	a	DET
taxlaw-2831	338	9	gift	gift	NOUN
taxlaw-2831	338	10	for	for	ADP
taxlaw-2831	338	11	gift	gift	NOUN
taxlaw-2831	338	12	tax	tax	NOUN
taxlaw-2831	338	13	purposes	purpose	NOUN
taxlaw-2831	338	14	is	be	AUX
taxlaw-2831	338	15	defined	define	VERB
taxlaw-2831	338	16	as	as	ADP
taxlaw-2831	338	17	an	an	DET
taxlaw-2831	338	18	unequal	unequal	ADJ
taxlaw-2831	338	19	exchange	exchange	NOUN
taxlaw-2831	338	20	in	in	ADP
taxlaw-2831	338	21	money	money	NOUN
taxlaw-2831	338	22	or	or	CCONJ
taxlaw-2831	338	23	money‘s	money‘s	ADJ
taxlaw-2831	338	24	worth	worth	ADJ
taxlaw-2831	338	25	.	.	PUNCT
taxlaw-2831	339	1	see	see	VERB
taxlaw-2831	339	2	comm‘r	comm‘r	PROPN
taxlaw-2831	339	3	v.	v.	ADP
taxlaw-2831	339	4	wemyss	wemyss	NOUN
taxlaw-2831	339	5	,	,	PUNCT
taxlaw-2831	339	6	324	324	NUM
taxlaw-2831	339	7	u.s	u.s	PROPN
taxlaw-2831	339	8	.	.	PROPN
taxlaw-2831	339	9	303	303	NUM
taxlaw-2831	339	10	(	(	PUNCT
taxlaw-2831	339	11	1945	1945	NUM
taxlaw-2831	339	12	)	)	PUNCT
taxlaw-2831	339	13	(	(	PUNCT
taxlaw-2831	339	14	holding	hold	VERB
taxlaw-2831	339	15	that	that	PRON
taxlaw-2831	339	16	transfers	transfer	NOUN
taxlaw-2831	339	17	out	out	ADP
taxlaw-2831	339	18	of	of	ADP
taxlaw-2831	339	19	love	love	NOUN
taxlaw-2831	339	20	and	and	CCONJ
taxlaw-2831	339	21	affection	affection	NOUN
taxlaw-2831	339	22	are	be	AUX
taxlaw-2831	339	23	not	not	PART
taxlaw-2831	339	24	consideration	consideration	NOUN
taxlaw-2831	339	25	in	in	ADP
taxlaw-2831	339	26	money	money	NOUN
taxlaw-2831	339	27	or	or	CCONJ
taxlaw-2831	339	28	money‘s	money‘s	ADJ
taxlaw-2831	339	29	worth	worth	ADJ
taxlaw-2831	339	30	)	)	PUNCT
taxlaw-2831	339	31	.	.	PUNCT
taxlaw-2831	340	1	because	because	SCONJ
taxlaw-2831	340	2	the	the	DET
taxlaw-2831	340	3	gift	gift	NOUN
taxlaw-2831	340	4	tax	tax	NOUN
taxlaw-2831	340	5	is	be	AUX
taxlaw-2831	340	6	concerned	concern	VERB
taxlaw-2831	340	7	with	with	ADP
taxlaw-2831	340	8	transfers	transfer	NOUN
taxlaw-2831	340	9	that	that	PRON
taxlaw-2831	340	10	result	result	VERB
taxlaw-2831	340	11	in	in	ADP
taxlaw-2831	340	12	a	a	DET
taxlaw-2831	340	13	diminution	diminution	NOUN
taxlaw-2831	340	14	of	of	ADP
taxlaw-2831	340	15	the	the	DET
taxlaw-2831	340	16	donor‘s	donor‘	VERB
taxlaw-2831	340	17	estate	estate	NOUN
taxlaw-2831	340	18	without	without	ADP
taxlaw-2831	340	19	imposing	impose	VERB
taxlaw-2831	340	20	a	a	DET
taxlaw-2831	340	21	gift	gift	NOUN
taxlaw-2831	340	22	tax	tax	NOUN
taxlaw-2831	340	23	,	,	PUNCT
taxlaw-2831	340	24	its	its	PRON
taxlaw-2831	340	25	focus	focus	NOUN
taxlaw-2831	340	26	differs	differ	VERB
taxlaw-2831	340	27	from	from	ADP
taxlaw-2831	340	28	the	the	DET
taxlaw-2831	340	29	test	test	NOUN
taxlaw-2831	340	30	for	for	ADP
taxlaw-2831	340	31	a	a	DET
taxlaw-2831	340	32	gift	gift	NOUN
taxlaw-2831	340	33	for	for	ADP
taxlaw-2831	340	34	income	income	NOUN
taxlaw-2831	340	35	tax	tax	NOUN
taxlaw-2831	340	36	purposes	purpose	NOUN
taxlaw-2831	340	37	,	,	PUNCT
taxlaw-2831	340	38	which	which	PRON
taxlaw-2831	340	39	,	,	PUNCT
taxlaw-2831	340	40	under	under	ADP
taxlaw-2831	340	41	commissioner	commissioner	PROPN
taxlaw-2831	340	42	v.	v.	PROPN
taxlaw-2831	340	43	duberstein	duberstein	PROPN
taxlaw-2831	340	44	,	,	PUNCT
taxlaw-2831	340	45	363	363	NUM
taxlaw-2831	340	46	u.s	u.s	PROPN
taxlaw-2831	340	47	.	.	PROPN
taxlaw-2831	340	48	278	278	NUM
taxlaw-2831	340	49	(	(	PUNCT
taxlaw-2831	340	50	1960	1960	NUM
taxlaw-2831	340	51	)	)	PUNCT
taxlaw-2831	340	52	,	,	PUNCT
taxlaw-2831	340	53	requires	require	VERB
taxlaw-2831	340	54	donative	donative	ADJ
taxlaw-2831	340	55	intent	intent	NOUN
taxlaw-2831	340	56	.	.	PUNCT
taxlaw-2831	341	1	indeed	indeed	ADV
taxlaw-2831	341	2	,	,	PUNCT
taxlaw-2831	341	3	the	the	DET
taxlaw-2831	341	4	role	role	NOUN
taxlaw-2831	341	5	of	of	ADP
taxlaw-2831	341	6	donative	donative	ADJ
taxlaw-2831	341	7	intent	intent	NOUN
taxlaw-2831	341	8	is	be	AUX
taxlaw-2831	341	9	minimal	minimal	ADJ
taxlaw-2831	341	10	in	in	ADP
taxlaw-2831	341	11	gift	gift	NOUN
taxlaw-2831	341	12	tax	tax	NOUN
taxlaw-2831	341	13	law	law	NOUN
taxlaw-2831	341	14	.	.	PUNCT
taxlaw-2831	342	1	see	see	VERB
taxlaw-2831	342	2	treas	treas	PROPN
taxlaw-2831	342	3	.	.	PUNCT
taxlaw-2831	343	1	reg	reg	PROPN
taxlaw-2831	343	2	.	.	PUNCT
taxlaw-2831	344	1	§	§	PROPN
taxlaw-2831	344	2	25.2511	25.2511	NUM
taxlaw-2831	344	3	-	-	SYM
taxlaw-2831	344	4	1(g)(1	1(g)(1	NUM
taxlaw-2831	344	5	)	)	PUNCT
taxlaw-2831	344	6	(	(	PUNCT
taxlaw-2831	344	7	―donative	―donative	ADJ
taxlaw-2831	344	8	intent	intent	NOUN
taxlaw-2831	344	9	on	on	ADP
taxlaw-2831	344	10	the	the	DET
taxlaw-2831	344	11	part	part	NOUN
taxlaw-2831	344	12	of	of	ADP
taxlaw-2831	344	13	the	the	DET
taxlaw-2831	344	14	transferor	transferor	NOUN
taxlaw-2831	344	15	is	be	AUX
taxlaw-2831	344	16	not	not	PART
taxlaw-2831	344	17	an	an	DET
taxlaw-2831	344	18	essential	essential	ADJ
taxlaw-2831	344	19	element	element	NOUN
taxlaw-2831	344	20	in	in	ADP
taxlaw-2831	344	21	the	the	DET
taxlaw-2831	344	22	application	application	NOUN
taxlaw-2831	344	23	of	of	ADP
taxlaw-2831	344	24	the	the	DET
taxlaw-2831	344	25	gift	gift	NOUN
taxlaw-2831	344	26	tax	tax	NOUN
taxlaw-2831	344	27	to	to	ADP
taxlaw-2831	344	28	the	the	DET
taxlaw-2831	344	29	transfer.‖	transfer.‖	NOUN
taxlaw-2831	344	30	)	)	PUNCT
taxlaw-2831	344	31	.	.	PUNCT
taxlaw-2831	345	1	61	61	NUM
taxlaw-2831	345	2	as	as	SCONJ
taxlaw-2831	345	3	judge	judge	PROPN
taxlaw-2831	345	4	halpern	halpern	PROPN
taxlaw-2831	345	5	stated	state	VERB
taxlaw-2831	345	6	in	in	ADP
taxlaw-2831	345	7	bongard	bongard	NOUN
taxlaw-2831	345	8	,	,	PUNCT
taxlaw-2831	345	9	―by	―by	DET
taxlaw-2831	345	10	the	the	DET
taxlaw-2831	345	11	explicit	explicit	ADJ
taxlaw-2831	345	12	terms	term	NOUN
taxlaw-2831	345	13	of	of	ADP
taxlaw-2831	345	14	section	section	NOUN
taxlaw-2831	345	15	25.2512	25.2512	NUM
taxlaw-2831	345	16	-	-	SYM
taxlaw-2831	345	17	8	8	NUM
taxlaw-2831	345	18	,	,	PUNCT
taxlaw-2831	345	19	gift	gift	NOUN
taxlaw-2831	345	20	tax	tax	NOUN
taxlaw-2831	345	21	regs	reg	NOUN
taxlaw-2831	345	22	.	.	PUNCT
taxlaw-2831	346	1	,	,	PUNCT
taxlaw-2831	346	2	the	the	DET
taxlaw-2831	346	3	resulting	result	VERB
taxlaw-2831	346	4	inquiry	inquiry	NOUN
taxlaw-2831	346	5	is	be	AUX
taxlaw-2831	346	6	limited	limit	VERB
taxlaw-2831	346	7	to	to	ADP
taxlaw-2831	346	8	an	an	DET
taxlaw-2831	346	9	economic	economic	ADJ
taxlaw-2831	346	10	calculus	calculus	NOUN
taxlaw-2831	346	11	,	,	PUNCT
taxlaw-2831	346	12	and	and	CCONJ
taxlaw-2831	346	13	there	there	PRON
taxlaw-2831	346	14	is	be	VERB
taxlaw-2831	346	15	no	no	DET
taxlaw-2831	346	16	room	room	NOUN
taxlaw-2831	346	17	for	for	ADP
taxlaw-2831	346	18	any	any	DET
taxlaw-2831	346	19	inquiry	inquiry	NOUN
taxlaw-2831	346	20	as	as	ADP
taxlaw-2831	346	21	to	to	ADP
taxlaw-2831	346	22	the	the	DET
taxlaw-2831	346	23	transferor‘s	transferor‘s	PROPN
taxlaw-2831	346	24	(	(	PUNCT
taxlaw-2831	346	25	decedent‘s	decedent‘s	NOUN
taxlaw-2831	346	26	)	)	PUNCT
taxlaw-2831	346	27	state	state	NOUN
taxlaw-2831	346	28	of	of	ADP
taxlaw-2831	346	29	mind.‖	mind.‖	NOUN
taxlaw-2831	346	30	124	124	NUM
taxlaw-2831	346	31	t.c	t.c	PROPN
taxlaw-2831	346	32	.	.	PUNCT
taxlaw-2831	347	1	at	at	ADP
taxlaw-2831	347	2	144	144	NUM
taxlaw-2831	347	3	(	(	PUNCT
taxlaw-2831	347	4	concurring	concur	VERB
taxlaw-2831	347	5	in	in	ADP
taxlaw-2831	347	6	part	part	NOUN
taxlaw-2831	347	7	and	and	CCONJ
taxlaw-2831	347	8	dissenting	dissent	VERB
taxlaw-2831	347	9	in	in	ADP
taxlaw-2831	347	10	part	part	NOUN
taxlaw-2831	347	11	)	)	PUNCT
taxlaw-2831	347	12	.	.	PUNCT
taxlaw-2831	348	1	62	62	NUM
taxlaw-2831	349	1	i	i	PRON
taxlaw-2831	349	2	d.	d.	PROPN
taxlaw-2831	349	3	at	at	ADP
taxlaw-2831	349	4	145	145	NUM
taxlaw-2831	349	5	(	(	PUNCT
taxlaw-2831	349	6	―while	―while	NOUN
taxlaw-2831	349	7	an	an	DET
taxlaw-2831	349	8	inquiry	inquiry	NOUN
taxlaw-2831	349	9	as	as	ADP
taxlaw-2831	349	10	to	to	ADP
taxlaw-2831	349	11	proportionality	proportionality	NOUN
taxlaw-2831	349	12	may	may	AUX
taxlaw-2831	349	13	have	have	VERB
taxlaw-2831	349	14	some	some	DET
taxlaw-2831	349	15	bearing	bearing	NOUN
taxlaw-2831	349	16	on	on	ADP
taxlaw-2831	349	17	whether	whether	SCONJ
taxlaw-2831	349	18	the	the	DET
taxlaw-2831	349	19	transfer	transfer	NOUN
taxlaw-2831	349	20	was	be	AUX
taxlaw-2831	349	21	in	in	ADP
taxlaw-2831	349	22	the	the	DET
taxlaw-2831	349	23	ordinary	ordinary	ADJ
taxlaw-2831	349	24	course	course	NOUN
taxlaw-2831	349	25	of	of	ADP
taxlaw-2831	349	26	business	business	NOUN
taxlaw-2831	349	27	,	,	PUNCT
taxlaw-2831	349	28	within	within	ADP
taxlaw-2831	349	29	the	the	DET
taxlaw-2831	349	30	meaning	meaning	NOUN
taxlaw-2831	349	31	of	of	ADP
taxlaw-2831	349	32	section	section	NOUN
taxlaw-2831	349	33	25.2512	25.2512	NUM
taxlaw-2831	349	34	-	-	SYM
taxlaw-2831	349	35	8	8	NUM
taxlaw-2831	349	36	,	,	PUNCT
taxlaw-2831	349	37	gift	gift	NOUN
taxlaw-2831	349	38	tax	tax	NOUN
taxlaw-2831	349	39	regs	reg	NOUN
taxlaw-2831	349	40	.	.	PUNCT
taxlaw-2831	350	1	(	(	PUNCT
taxlaw-2831	350	2	e.g.	e.g.	ADV
taxlaw-2831	350	3	,	,	PUNCT
taxlaw-2831	350	4	was	be	AUX
taxlaw-2831	350	5	at	at	ADP
taxlaw-2831	350	6	arm‘s	arm‘s	PROPN
taxlaw-2831	350	7	length	length	NOUN
taxlaw-2831	350	8	)	)	PUNCT
taxlaw-2831	350	9	,	,	PUNCT
taxlaw-2831	350	10	i	i	PRON
taxlaw-2831	350	11	fail	fail	VERB
taxlaw-2831	350	12	to	to	PART
taxlaw-2831	350	13	see	see	VERB
taxlaw-2831	350	14	how	how	SCONJ
taxlaw-2831	350	15	proportionality	proportionality	NOUN
taxlaw-2831	350	16	aids	aid	VERB
taxlaw-2831	350	17	the	the	DET
taxlaw-2831	350	18	inquiry	inquiry	NOUN
taxlaw-2831	350	19	as	as	ADP
taxlaw-2831	350	20	to	to	ADP
taxlaw-2831	350	21	whether	whether	SCONJ
taxlaw-2831	350	22	the	the	DET
taxlaw-2831	350	23	value	value	NOUN
taxlaw-2831	350	24	of	of	ADP
taxlaw-2831	350	25	the	the	DET
taxlaw-2831	350	26	property	property	NOUN
taxlaw-2831	350	27	transferred	transfer	VERB
taxlaw-2831	350	28	exceeded	exceed	VERB
taxlaw-2831	350	29	the	the	DET
taxlaw-2831	350	30	cash	cash	NOUN
taxlaw-2831	350	31	value	value	NOUN
taxlaw-2831	350	32	of	of	ADP
taxlaw-2831	350	33	the	the	DET
taxlaw-2831	350	34	consideration	consideration	NOUN
taxlaw-2831	350	35	received	receive	VERB
taxlaw-2831	350	36	in	in	ADP
taxlaw-2831	350	37	exchange.‖	exchange.‖	NOUN
taxlaw-2831	350	38	)	)	PUNCT
taxlaw-2831	350	39	(	(	PUNCT
taxlaw-2831	350	40	footnote	footnote	NOUN
taxlaw-2831	350	41	omitted	omit	VERB
taxlaw-2831	350	42	)	)	PUNCT
taxlaw-2831	350	43	.	.	PUNCT
taxlaw-2831	351	1	63	63	NUM
taxlaw-2831	351	2	see	see	VERB
taxlaw-2831	351	3	wendy	wendy	PROPN
taxlaw-2831	351	4	c.	c.	PROPN
taxlaw-2831	351	5	gerzog	gerzog	PROPN
taxlaw-2831	351	6	,	,	PUNCT
taxlaw-2831	351	7	tax	tax	NOUN
taxlaw-2831	351	8	court	court	NOUN
taxlaw-2831	351	9	flp	flp	PROPN
taxlaw-2831	351	10	confusion	confusion	NOUN
taxlaw-2831	351	11	:	:	PUNCT
taxlaw-2831	351	12	mirowski	mirowski	PROPN
taxlaw-2831	351	13	,	,	PUNCT
taxlaw-2831	351	14	120	120	NUM
taxlaw-2831	351	15	tax	tax	NOUN
taxlaw-2831	351	16	notes	note	NOUN
taxlaw-2831	351	17	263	263	NUM
taxlaw-2831	351	18	(	(	PUNCT
taxlaw-2831	351	19	july	july	PROPN
taxlaw-2831	351	20	21	21	NUM
taxlaw-2831	351	21	,	,	PUNCT
taxlaw-2831	351	22	2008	2008	NUM
taxlaw-2831	351	23	)	)	PUNCT
taxlaw-2831	351	24	.	.	PUNCT
taxlaw-2831	352	1	64	64	NUM
taxlaw-2831	352	2	124	124	NUM
taxlaw-2831	352	3	t.c	t.c	PROPN
taxlaw-2831	352	4	.	.	PUNCT
taxlaw-2831	352	5	at	at	ADP
taxlaw-2831	352	6	118–19	118–19	NUM
taxlaw-2831	352	7	.	.	PUNCT
taxlaw-2831	353	1	65	65	NUM
taxlaw-2831	353	2	see	see	VERB
taxlaw-2831	353	3	estate	estate	NOUN
taxlaw-2831	353	4	of	of	ADP
taxlaw-2831	353	5	schutt	schutt	NOUN
taxlaw-2831	353	6	v.	v.	ADP
taxlaw-2831	353	7	comm‘r	comm‘r	NOUN
taxlaw-2831	353	8	,	,	PUNCT
taxlaw-2831	353	9	89	89	NUM
taxlaw-2831	353	10	t.c.m	t.c.m	NOUN
taxlaw-2831	353	11	.	.	PUNCT
taxlaw-2831	354	1	(	(	PUNCT
taxlaw-2831	354	2	cch	cch	NOUN
taxlaw-2831	354	3	)	)	PUNCT
taxlaw-2831	354	4	1353	1353	NUM
taxlaw-2831	354	5	(	(	PUNCT
taxlaw-2831	354	6	2005	2005	NUM
taxlaw-2831	354	7	)	)	PUNCT
taxlaw-2831	354	8	.	.	PUNCT
taxlaw-2831	355	1	66	66	NUM
taxlaw-2831	355	2	estate	estate	NOUN
taxlaw-2831	355	3	of	of	ADP
taxlaw-2831	355	4	mirowski	mirowski	PROPN
taxlaw-2831	355	5	v.	v.	ADP
taxlaw-2831	355	6	comm‘r	comm‘r	PROPN
taxlaw-2831	355	7	,	,	PUNCT
taxlaw-2831	355	8	95	95	NUM
taxlaw-2831	355	9	t.c.m	t.c.m	NOUN
taxlaw-2831	355	10	.	.	PUNCT
taxlaw-2831	356	1	(	(	PUNCT
taxlaw-2831	356	2	cch	cch	NOUN
taxlaw-2831	356	3	)	)	PUNCT
taxlaw-2831	356	4	1277	1277	NUM
taxlaw-2831	356	5	(	(	PUNCT
taxlaw-2831	356	6	2008	2008	NUM
taxlaw-2831	356	7	)	)	PUNCT
taxlaw-2831	356	8	.	.	PUNCT
taxlaw-2831	357	1	67	67	NUM
taxlaw-2831	357	2	see	see	VERB
taxlaw-2831	357	3	kimbell	kimbell	PROPN
taxlaw-2831	357	4	v.	v.	PROPN
taxlaw-2831	357	5	united	united	PROPN
taxlaw-2831	357	6	states	states	PROPN
taxlaw-2831	357	7	,	,	PUNCT
taxlaw-2831	357	8	371	371	NUM
taxlaw-2831	357	9	f.3d	f.3d	NUM
taxlaw-2831	357	10	257	257	NUM
taxlaw-2831	357	11	,	,	PUNCT
taxlaw-2831	357	12	268	268	NUM
taxlaw-2831	357	13	(	(	PUNCT
taxlaw-2831	357	14	5th	5th	ADJ
taxlaw-2831	357	15	cir	cir	NOUN
taxlaw-2831	357	16	.	.	PUNCT
taxlaw-2831	357	17	2004	2004	NUM
taxlaw-2831	357	18	)	)	PUNCT
taxlaw-2831	357	19	,	,	PUNCT
taxlaw-2831	357	20	vacating	vacate	VERB
taxlaw-2831	357	21	244	244	NUM
taxlaw-2831	357	22	f.	f.	PROPN
taxlaw-2831	357	23	supp	supp	PROPN
taxlaw-2831	357	24	.	.	PUNCT
taxlaw-2831	358	1	2d	2d	NUM
taxlaw-2831	358	2	700	700	NUM
taxlaw-2831	358	3	(	(	PUNCT
taxlaw-2831	358	4	n.d	n.d	PROPN
taxlaw-2831	358	5	.	.	PROPN
taxlaw-2831	358	6	tex	tex	PROPN
taxlaw-2831	358	7	.	.	PROPN
taxlaw-2831	358	8	2003	2003	NUM
taxlaw-2831	358	9	)	)	PUNCT
taxlaw-2831	358	10	;	;	PUNCT
taxlaw-2831	358	11	mirowski	mirowski	PROPN
taxlaw-2831	358	12	,	,	PUNCT
taxlaw-2831	358	13	95	95	NUM
taxlaw-2831	358	14	t.c.m	t.c.m	NOUN
taxlaw-2831	358	15	.	.	PUNCT
taxlaw-2831	359	1	(	(	PUNCT
taxlaw-2831	359	2	cch	cch	NOUN
taxlaw-2831	359	3	)	)	PUNCT
taxlaw-2831	359	4	1277	1277	NUM
taxlaw-2831	359	5	.	.	PUNCT
taxlaw-2831	360	1	68	68	NUM
taxlaw-2831	360	2	see	see	NOUN
taxlaw-2831	360	3	kimbell	kimbell	NOUN
taxlaw-2831	360	4	,	,	PUNCT
taxlaw-2831	360	5	371	371	NUM
taxlaw-2831	360	6	f.3d	f.3d	NUM
taxlaw-2831	360	7	257	257	NUM
taxlaw-2831	360	8	.	.	PUNCT
taxlaw-2831	360	9	69	69	NUM
taxlaw-2831	360	10	see	see	VERB
taxlaw-2831	360	11	i	i	PROPN
taxlaw-2831	360	12	d.	d.	PROPN
taxlaw-2831	360	13	;	;	PUNCT
taxlaw-2831	360	14	mirowski	mirowski	PROPN
taxlaw-2831	360	15	,	,	PUNCT
taxlaw-2831	360	16	t.c.m	t.c.m	INTJ
taxlaw-2831	360	17	.	.	PUNCT
taxlaw-2831	361	1	(	(	PUNCT
taxlaw-2831	361	2	cch	cch	NOUN
taxlaw-2831	361	3	)	)	PUNCT
taxlaw-2831	361	4	1277	1277	NUM
taxlaw-2831	361	5	;	;	PUNCT
taxlaw-2831	362	1	schutt	schutt	PROPN
taxlaw-2831	362	2	,	,	PUNCT
taxlaw-2831	362	3	t.c.m	t.c.m	INTJ
taxlaw-2831	362	4	.	.	PUNCT
taxlaw-2831	363	1	(	(	PUNCT
taxlaw-2831	363	2	cch	cch	NOUN
taxlaw-2831	363	3	)	)	PUNCT
taxlaw-2831	363	4	1353	1353	NUM
taxlaw-2831	363	5	.	.	PUNCT
taxlaw-2831	364	1	70	70	NUM
taxlaw-2831	364	2	see	see	VERB
taxlaw-2831	364	3	schutt	schutt	NOUN
taxlaw-2831	364	4	,	,	PUNCT
taxlaw-2831	364	5	t.c.m	t.c.m	INTJ
taxlaw-2831	364	6	.	.	PUNCT
taxlaw-2831	365	1	(	(	PUNCT
taxlaw-2831	365	2	cch	cch	NOUN
taxlaw-2831	365	3	)	)	PUNCT
taxlaw-2831	365	4	1353	1353	NUM
taxlaw-2831	365	5	.	.	PUNCT
taxlaw-2831	366	1	194	194	NUM
taxlaw-2831	366	2	columbia	columbia	PROPN
taxlaw-2831	366	3	journal	journal	PROPN
taxlaw-2831	366	4	of	of	ADP
taxlaw-2831	366	5	tax	tax	NOUN
taxlaw-2831	366	6	law	law	NOUN
taxlaw-2831	367	1	[	[	X
taxlaw-2831	367	2	vol	vol	NOUN
taxlaw-2831	367	3	.	.	PUNCT
taxlaw-2831	368	1	6:182	6:182	NUM
taxlaw-2831	368	2	disagreements	disagreement	NOUN
taxlaw-2831	368	3	,	,	PUNCT
taxlaw-2831	368	4	71	71	NUM
taxlaw-2831	368	5	investment	investment	NOUN
taxlaw-2831	368	6	education	education	NOUN
taxlaw-2831	368	7	for	for	ADP
taxlaw-2831	368	8	the	the	DET
taxlaw-2831	368	9	family	family	NOUN
taxlaw-2831	368	10	and	and	CCONJ
taxlaw-2831	368	11	the	the	DET
taxlaw-2831	368	12	family‘s	family‘s	PROPN
taxlaw-2831	368	13	children	child	NOUN
taxlaw-2831	368	14	and	and	CCONJ
taxlaw-2831	368	15	grandchildren	grandchild	NOUN
taxlaw-2831	368	16	,	,	PUNCT
taxlaw-2831	368	17	72	72	NUM
taxlaw-2831	368	18	providing	provide	VERB
taxlaw-2831	368	19	for	for	ADP
taxlaw-2831	368	20	children	child	NOUN
taxlaw-2831	368	21	equally	equally	ADV
taxlaw-2831	368	22	,	,	PUNCT
taxlaw-2831	368	23	73	73	NUM
taxlaw-2831	368	24	reducing	reduce	VERB
taxlaw-2831	368	25	family	family	NOUN
taxlaw-2831	368	26	members	member	NOUN
taxlaw-2831	368	27	‘	‘	PART
taxlaw-2831	368	28	probate	probate	NOUN
taxlaw-2831	368	29	costs	cost	NOUN
taxlaw-2831	368	30	,	,	PUNCT
taxlaw-2831	368	31	74	74	NUM
taxlaw-2831	368	32	and	and	CCONJ
taxlaw-2831	368	33	consolidating	consolidate	VERB
taxlaw-2831	368	34	fractional	fractional	ADJ
taxlaw-2831	368	35	interests	interest	NOUN
taxlaw-2831	368	36	in	in	ADP
taxlaw-2831	368	37	family	family	NOUN
taxlaw-2831	368	38	assets	asset	NOUN
taxlaw-2831	368	39	.	.	PUNCT
taxlaw-2831	369	1	75	75	NUM
taxlaw-2831	369	2	the	the	DET
taxlaw-2831	369	3	obama	obama	PROPN
taxlaw-2831	369	4	administration	administration	NOUN
taxlaw-2831	369	5	has	have	AUX
taxlaw-2831	369	6	proposed	propose	VERB
taxlaw-2831	369	7	measures	measure	NOUN
taxlaw-2831	369	8	to	to	PART
taxlaw-2831	369	9	eliminate	eliminate	VERB
taxlaw-2831	369	10	family	family	NOUN
taxlaw-2831	369	11	entity	entity	NOUN
taxlaw-2831	369	12	nonmarketability	nonmarketability	NOUN
taxlaw-2831	369	13	76	76	NUM
taxlaw-2831	369	14	discounts	discount	NOUN
taxlaw-2831	369	15	,	,	PUNCT
taxlaw-2831	369	16	but	but	CCONJ
taxlaw-2831	369	17	thus	thus	ADV
taxlaw-2831	369	18	far	far	ADV
taxlaw-2831	369	19	none	none	NOUN
taxlaw-2831	369	20	has	have	AUX
taxlaw-2831	369	21	been	be	AUX
taxlaw-2831	369	22	enacted	enact	VERB
taxlaw-2831	369	23	into	into	ADP
taxlaw-2831	369	24	law	law	NOUN
taxlaw-2831	369	25	.	.	PUNCT
taxlaw-2831	370	1	the	the	DET
taxlaw-2831	370	2	focus	focus	NOUN
taxlaw-2831	370	3	of	of	ADP
taxlaw-2831	370	4	the	the	DET
taxlaw-2831	370	5	budget	budget	NOUN
taxlaw-2831	370	6	proposals	proposal	NOUN
taxlaw-2831	370	7	is	be	AUX
taxlaw-2831	370	8	to	to	PART
taxlaw-2831	370	9	diminish	diminish	VERB
taxlaw-2831	370	10	the	the	DET
taxlaw-2831	370	11	use	use	NOUN
taxlaw-2831	370	12	of	of	ADP
taxlaw-2831	370	13	marketability	marketability	NOUN
taxlaw-2831	370	14	discounts	discount	NOUN
taxlaw-2831	370	15	in	in	ADP
taxlaw-2831	370	16	family	family	NOUN
taxlaw-2831	370	17	entities	entity	NOUN
taxlaw-2831	370	18	by	by	ADP
taxlaw-2831	370	19	creating	create	VERB
taxlaw-2831	370	20	―a	―a	NOUN
taxlaw-2831	370	21	more	more	ADV
taxlaw-2831	370	22	robust	robust	ADJ
taxlaw-2831	370	23	version	version	NOUN
taxlaw-2831	370	24	of	of	ADP
taxlaw-2831	370	25	section	section	NOUN
taxlaw-2831	370	26	2704(b).‖	2704(b).‖	NUM
taxlaw-2831	370	27	77	77	NUM
taxlaw-2831	370	28	however	however	ADV
taxlaw-2831	370	29	,	,	PUNCT
taxlaw-2831	370	30	these	these	DET
taxlaw-2831	370	31	proposals	proposal	NOUN
taxlaw-2831	370	32	do	do	AUX
taxlaw-2831	370	33	not	not	PART
taxlaw-2831	370	34	address	address	VERB
taxlaw-2831	370	35	the	the	DET
taxlaw-2831	370	36	elimination	elimination	NOUN
taxlaw-2831	370	37	of	of	ADP
taxlaw-2831	370	38	minority	minority	NOUN
taxlaw-2831	370	39	discounts	discount	NOUN
taxlaw-2831	370	40	.	.	PUNCT
taxlaw-2831	371	1	78	78	NUM
taxlaw-2831	371	2	also	also	ADV
taxlaw-2831	371	3	,	,	PUNCT
taxlaw-2831	371	4	by	by	ADP
taxlaw-2831	371	5	leaving	leave	VERB
taxlaw-2831	371	6	many	many	ADJ
taxlaw-2831	371	7	of	of	ADP
taxlaw-2831	371	8	the	the	DET
taxlaw-2831	371	9	specific	specific	ADJ
taxlaw-2831	371	10	71	71	NUM
taxlaw-2831	371	11	see	see	NOUN
taxlaw-2831	371	12	kimbell	kimbell	NOUN
taxlaw-2831	371	13	,	,	PUNCT
taxlaw-2831	371	14	371	371	NUM
taxlaw-2831	371	15	f.3d	f.3d	NUM
taxlaw-2831	371	16	257	257	NUM
taxlaw-2831	371	17	;	;	PUNCT
taxlaw-2831	371	18	stone	stone	NOUN
taxlaw-2831	371	19	v.	v.	ADP
taxlaw-2831	371	20	comm‘r	comm‘r	NOUN
taxlaw-2831	371	21	,	,	PUNCT
taxlaw-2831	371	22	t.c.m	t.c.m	NOUN
taxlaw-2831	371	23	.	.	PUNCT
taxlaw-2831	371	24	2003	2003	NUM
taxlaw-2831	371	25	-	-	SYM
taxlaw-2831	371	26	309	309	NUM
taxlaw-2831	371	27	.	.	PUNCT
taxlaw-2831	372	1	72	72	NUM
taxlaw-2831	372	2	see	see	NOUN
taxlaw-2831	372	3	kimbell	kimbell	NOUN
taxlaw-2831	372	4	,	,	PUNCT
taxlaw-2831	372	5	371	371	NUM
taxlaw-2831	372	6	f.3d	f.3d	NUM
taxlaw-2831	372	7	257	257	NUM
taxlaw-2831	372	8	.	.	PUNCT
taxlaw-2831	373	1	73	73	NUM
taxlaw-2831	373	2	see	see	VERB
taxlaw-2831	373	3	mirowski	mirowski	NOUN
taxlaw-2831	373	4	,	,	PUNCT
taxlaw-2831	373	5	t.c.m	t.c.m	INTJ
taxlaw-2831	373	6	.	.	PUNCT
taxlaw-2831	374	1	(	(	PUNCT
taxlaw-2831	374	2	cch	cch	NOUN
taxlaw-2831	374	3	)	)	PUNCT
taxlaw-2831	374	4	2008	2008	NUM
taxlaw-2831	374	5	-	-	SYM
taxlaw-2831	374	6	74	74	NUM
taxlaw-2831	374	7	.	.	PUNCT
taxlaw-2831	375	1	74	74	NUM
taxlaw-2831	375	2	see	see	VERB
taxlaw-2831	375	3	kimbell	kimbell	NOUN
taxlaw-2831	375	4	,	,	PUNCT
taxlaw-2831	375	5	371	371	NUM
taxlaw-2831	375	6	f.3d	f.3d	NUM
taxlaw-2831	375	7	257	257	NUM
taxlaw-2831	375	8	.	.	PUNCT
taxlaw-2831	376	1	75	75	NUM
taxlaw-2831	377	1	i	i	PRON
taxlaw-2831	377	2	d.	d.	PROPN
taxlaw-2831	377	3	76	76	NUM
taxlaw-2831	377	4	the	the	DET
taxlaw-2831	377	5	obama	obama	PROPN
taxlaw-2831	377	6	administration‘s	administration‘s	PROPN
taxlaw-2831	377	7	budget	budget	NOUN
taxlaw-2831	377	8	proposals	proposal	NOUN
taxlaw-2831	377	9	from	from	ADP
taxlaw-2831	377	10	2010	2010	NUM
taxlaw-2831	377	11	through	through	ADP
taxlaw-2831	377	12	2013	2013	NUM
taxlaw-2831	377	13	included	include	VERB
taxlaw-2831	377	14	the	the	DET
taxlaw-2831	377	15	following	follow	VERB
taxlaw-2831	377	16	proposed	propose	VERB
taxlaw-2831	377	17	change	change	NOUN
taxlaw-2831	377	18	to	to	ADP
taxlaw-2831	377	19	§	§	PROPN
taxlaw-2831	377	20	2704(b	2704(b	NOUN
taxlaw-2831	377	21	)	)	PUNCT
taxlaw-2831	377	22	,	,	PUNCT
taxlaw-2831	377	23	although	although	SCONJ
taxlaw-2831	377	24	those	those	DET
taxlaw-2831	377	25	proposals	proposal	NOUN
taxlaw-2831	377	26	have	have	AUX
taxlaw-2831	377	27	not	not	PART
taxlaw-2831	377	28	yet	yet	ADV
taxlaw-2831	377	29	been	be	AUX
taxlaw-2831	377	30	enacted	enact	VERB
taxlaw-2831	377	31	into	into	ADP
taxlaw-2831	377	32	law	law	NOUN
taxlaw-2831	377	33	:	:	PUNCT
taxlaw-2831	377	34	the	the	DET
taxlaw-2831	377	35	proposal	proposal	NOUN
taxlaw-2831	377	36	modifies	modify	VERB
taxlaw-2831	377	37	section	section	NOUN
taxlaw-2831	377	38	2704(b	2704(b	NOUN
taxlaw-2831	377	39	)	)	PUNCT
taxlaw-2831	377	40	to	to	PART
taxlaw-2831	377	41	create	create	VERB
taxlaw-2831	377	42	a	a	DET
taxlaw-2831	377	43	category	category	NOUN
taxlaw-2831	377	44	of	of	ADP
taxlaw-2831	377	45	‗disregarded	‗disregarde	VERB
taxlaw-2831	377	46	restrictions	restriction	NOUN
taxlaw-2831	377	47	‘	'	PUNCT
taxlaw-2831	377	48	that	that	PRON
taxlaw-2831	377	49	would	would	AUX
taxlaw-2831	377	50	be	be	AUX
taxlaw-2831	377	51	ignored	ignore	VERB
taxlaw-2831	377	52	when	when	SCONJ
taxlaw-2831	377	53	valuing	value	VERB
taxlaw-2831	377	54	an	an	DET
taxlaw-2831	377	55	interest	interest	NOUN
taxlaw-2831	377	56	in	in	ADP
taxlaw-2831	377	57	a	a	DET
taxlaw-2831	377	58	family	family	NOUN
taxlaw-2831	377	59	-controlled	-controlle	VERB
taxlaw-2831	377	60	entity	entity	NOUN
taxlaw-2831	377	61	transferred	transfer	VERB
taxlaw-2831	377	62	to	to	ADP
taxlaw-2831	377	63	a	a	DET
taxlaw-2831	377	64	member	member	NOUN
taxlaw-2831	377	65	of	of	ADP
taxlaw-2831	377	66	the	the	DET
taxlaw-2831	377	67	family	family	NOUN
taxlaw-2831	377	68	if	if	SCONJ
taxlaw-2831	377	69	,	,	PUNCT
taxlaw-2831	377	70	after	after	ADP
taxlaw-2831	377	71	the	the	DET
taxlaw-2831	377	72	transfer	transfer	NOUN
taxlaw-2831	377	73	,	,	PUNCT
taxlaw-2831	377	74	the	the	DET
taxlaw-2831	377	75	restriction	restriction	NOUN
taxlaw-2831	377	76	will	will	AUX
taxlaw-2831	377	77	lapse	lapse	VERB
taxlaw-2831	377	78	or	or	CCONJ
taxlaw-2831	377	79	may	may	AUX
taxlaw-2831	377	80	be	be	AUX
taxlaw-2831	377	81	removed	remove	VERB
taxlaw-2831	377	82	by	by	ADP
taxlaw-2831	377	83	the	the	DET
taxlaw-2831	377	84	transferor	transferor	NOUN
taxlaw-2831	377	85	and/or	and/or	CCONJ
taxlaw-2831	377	86	the	the	DET
taxlaw-2831	377	87	transferor‘s	transferor‘s	PROPN
taxlaw-2831	377	88	family	family	NOUN
taxlaw-2831	377	89	.	.	PUNCT
taxlaw-2831	377	90	.	.	PUNCT
taxlaw-2831	378	1	.	.	PUNCT
taxlaw-2831	379	1	.	.	PUNCT
taxlaw-2831	380	1	the	the	DET
taxlaw-2831	380	2	proposal	proposal	NOUN
taxlaw-2831	380	3	provides	provide	VERB
taxlaw-2831	380	4	that	that	SCONJ
taxlaw-2831	380	5	disregarded	disregarded	ADJ
taxlaw-2831	380	6	restrictions	restriction	NOUN
taxlaw-2831	380	7	would	would	AUX
taxlaw-2831	380	8	include	include	VERB
taxlaw-2831	380	9	limitations	limitation	NOUN
taxlaw-2831	380	10	on	on	ADP
taxlaw-2831	380	11	a	a	DET
taxlaw-2831	380	12	holder‘s	holder‘s	ADJ
taxlaw-2831	380	13	right	right	NOUN
taxlaw-2831	380	14	to	to	PART
taxlaw-2831	380	15	liquidate	liquidate	VERB
taxlaw-2831	380	16	that	that	DET
taxlaw-2831	380	17	holder‘s	holder‘s	ADJ
taxlaw-2831	380	18	interest	interest	NOUN
taxlaw-2831	380	19	in	in	ADP
taxlaw-2831	380	20	the	the	DET
taxlaw-2831	380	21	family	family	NOUN
taxlaw-2831	380	22	-controlled	-controlle	VERB
taxlaw-2831	380	23	entity	entity	NOUN
taxlaw-2831	380	24	that	that	PRON
taxlaw-2831	380	25	are	be	AUX
taxlaw-2831	380	26	more	more	ADV
taxlaw-2831	380	27	restrictive	restrictive	ADJ
taxlaw-2831	380	28	than	than	ADP
taxlaw-2831	380	29	a	a	DET
taxlaw-2831	380	30	standard	standard	NOUN
taxlaw-2831	380	31	to	to	PART
taxlaw-2831	380	32	be	be	AUX
taxlaw-2831	380	33	specified	specify	VERB
taxlaw-2831	380	34	in	in	ADP
taxlaw-2831	380	35	regulations	regulation	NOUN
taxlaw-2831	380	36	.	.	PUNCT
taxlaw-2831	381	1	a	a	DET
taxlaw-2831	381	2	disregarded	disregarded	ADJ
taxlaw-2831	381	3	restriction	restriction	NOUN
taxlaw-2831	381	4	also	also	ADV
taxlaw-2831	381	5	would	would	AUX
taxlaw-2831	381	6	include	include	VERB
taxlaw-2831	381	7	a	a	DET
taxlaw-2831	381	8	limitation	limitation	NOUN
taxlaw-2831	381	9	on	on	ADP
taxlaw-2831	381	10	a	a	DET
taxlaw-2831	381	11	transferee‘s	transferee‘s	NOUN
taxlaw-2831	381	12	ability	ability	NOUN
taxlaw-2831	381	13	to	to	PART
taxlaw-2831	381	14	be	be	AUX
taxlaw-2831	381	15	admitted	admit	VERB
taxlaw-2831	381	16	as	as	ADP
taxlaw-2831	381	17	a	a	DET
taxlaw-2831	381	18	full	full	ADJ
taxlaw-2831	381	19	partner	partner	NOUN
taxlaw-2831	381	20	or	or	CCONJ
taxlaw-2831	381	21	holder	holder	NOUN
taxlaw-2831	381	22	of	of	ADP
taxlaw-2831	381	23	an	an	DET
taxlaw-2831	381	24	equity	equity	NOUN
taxlaw-2831	381	25	interest	interest	NOUN
taxlaw-2831	381	26	in	in	ADP
taxlaw-2831	381	27	the	the	DET
taxlaw-2831	381	28	entity	entity	NOUN
taxlaw-2831	381	29	.	.	PUNCT
taxlaw-2831	381	30	.	.	PUNCT
taxlaw-2831	381	31	.	.	PUNCT
taxlaw-2831	381	32	.	.	PUNCT
taxlaw-2831	382	1	such	such	ADJ
taxlaw-2831	382	2	interests	interest	NOUN
taxlaw-2831	382	3	are	be	AUX
taxlaw-2831	382	4	to	to	PART
taxlaw-2831	382	5	be	be	AUX
taxlaw-2831	382	6	identified	identify	VERB
taxlaw-2831	382	7	in	in	ADP
taxlaw-2831	382	8	regulations	regulation	NOUN
taxlaw-2831	382	9	.	.	PUNCT
taxlaw-2831	383	1	under	under	ADP
taxlaw-2831	383	2	the	the	DET
taxlaw-2831	383	3	proposal	proposal	NOUN
taxlaw-2831	383	4	,	,	PUNCT
taxlaw-2831	383	5	regulatory	regulatory	ADJ
taxlaw-2831	383	6	authority	authority	NOUN
taxlaw-2831	383	7	is	be	AUX
taxlaw-2831	383	8	granted	grant	VERB
taxlaw-2831	383	9	,	,	PUNCT
taxlaw-2831	383	10	including	include	VERB
taxlaw-2831	383	11	the	the	DET
taxlaw-2831	383	12	ability	ability	NOUN
taxlaw-2831	383	13	to	to	PART
taxlaw-2831	383	14	create	create	VERB
taxlaw-2831	383	15	safe	safe	ADJ
taxlaw-2831	383	16	harbors	harbor	NOUN
taxlaw-2831	383	17	under	under	ADP
taxlaw-2831	383	18	which	which	PRON
taxlaw-2831	383	19	the	the	DET
taxlaw-2831	383	20	governing	govern	VERB
taxlaw-2831	383	21	documents	document	NOUN
taxlaw-2831	383	22	of	of	ADP
taxlaw-2831	383	23	a	a	DET
taxlaw-2831	383	24	family	family	NOUN
taxlaw-2831	383	25	-	-	PUNCT
taxlaw-2831	383	26	controlled	control	VERB
taxlaw-2831	383	27	entity	entity	NOUN
taxlaw-2831	383	28	could	could	AUX
taxlaw-2831	383	29	be	be	AUX
taxlaw-2831	383	30	drafted	draft	VERB
taxlaw-2831	383	31	so	so	SCONJ
taxlaw-2831	383	32	as	as	SCONJ
taxlaw-2831	383	33	to	to	PART
taxlaw-2831	383	34	avoid	avoid	VERB
taxlaw-2831	383	35	the	the	DET
taxlaw-2831	383	36	application	application	NOUN
taxlaw-2831	383	37	of	of	ADP
taxlaw-2831	383	38	section	section	NOUN
taxlaw-2831	383	39	2704	2704	NUM
taxlaw-2831	383	40	if	if	SCONJ
taxlaw-2831	383	41	certain	certain	ADJ
taxlaw-2831	383	42	standards	standard	NOUN
taxlaw-2831	383	43	are	be	AUX
taxlaw-2831	383	44	met	meet	VERB
taxlaw-2831	383	45	.	.	PUNCT
taxlaw-2831	384	1	see	see	VERB
taxlaw-2831	384	2	staff	staff	NOUN
taxlaw-2831	384	3	on	on	ADP
taxlaw-2831	384	4	joint	joint	ADJ
taxlaw-2831	384	5	comm	comm	NOUN
taxlaw-2831	384	6	.	.	PUNCT
taxlaw-2831	385	1	on	on	ADP
taxlaw-2831	385	2	tax‘n	tax‘n	PROPN
taxlaw-2831	385	3	,	,	PUNCT
taxlaw-2831	385	4	111th	111th	ADJ
taxlaw-2831	385	5	cong	cong	NOUN
taxlaw-2831	385	6	.	.	PUNCT
taxlaw-2831	386	1	,	,	PUNCT
taxlaw-2831	386	2	description	description	NOUN
taxlaw-2831	386	3	of	of	ADP
taxlaw-2831	386	4	revenue	revenue	NOUN
taxlaw-2831	386	5	provisions	provision	NOUN
taxlaw-2831	386	6	contained	contain	VERB
taxlaw-2831	386	7	in	in	ADP
taxlaw-2831	386	8	the	the	DET
taxlaw-2831	386	9	president‘s	president‘s	NOUN
taxlaw-2831	386	10	fiscal	fiscal	ADJ
taxlaw-2831	386	11	year	year	NOUN
taxlaw-2831	386	12	2010	2010	NUM
taxlaw-2831	386	13	budget	budget	NOUN
taxlaw-2831	386	14	proposal	proposal	NOUN
taxlaw-2831	386	15	—	—	PUNCT
taxlaw-2831	386	16	part	part	NOUN
taxlaw-2831	386	17	one	one	NUM
taxlaw-2831	386	18	:	:	PUNCT
taxlaw-2831	386	19	individual	individual	ADJ
taxlaw-2831	386	20	income	income	NOUN
taxlaw-2831	386	21	tax	tax	NOUN
taxlaw-2831	386	22	and	and	CCONJ
taxlaw-2831	386	23	estate	estate	NOUN
taxlaw-2831	386	24	and	and	CCONJ
taxlaw-2831	386	25	gift	gift	NOUN
taxlaw-2831	386	26	tax	tax	NOUN
taxlaw-2831	386	27	provisions	provision	NOUN
taxlaw-2831	386	28	,	,	PUNCT
taxlaw-2831	386	29	at	at	ADP
taxlaw-2831	386	30	140	140	NUM
taxlaw-2831	386	31	-	-	SYM
taxlaw-2831	386	32	42	42	NUM
taxlaw-2831	386	33	(	(	PUNCT
taxlaw-2831	386	34	joint	joint	ADJ
taxlaw-2831	386	35	comm	comm	NOUN
taxlaw-2831	386	36	.	.	PUNCT
taxlaw-2831	387	1	print	print	NOUN
taxlaw-2831	387	2	2009	2009	NUM
taxlaw-2831	387	3	)	)	PUNCT
taxlaw-2831	387	4	,	,	PUNCT
taxlaw-2831	387	5	available	available	ADJ
taxlaw-2831	387	6	at	at	ADP
taxlaw-2831	387	7	https://www.jct.gov/	https://www.jct.gov/	NOUN
taxlaw-2831	387	8	publications.html?func=startdown&id=3573	publications.html?func=startdown&id=3573	PUNCT
taxlaw-2831	388	1	[	[	X
taxlaw-2831	388	2	hereinafter	hereinafter	NOUN
taxlaw-2831	388	3	2010	2010	NUM
taxlaw-2831	388	4	budget	budget	NOUN
taxlaw-2831	388	5	proposal	proposal	NOUN
taxlaw-2831	388	6	]	]	PUNCT
taxlaw-2831	388	7	.	.	PUNCT
taxlaw-2831	389	1	the	the	DET
taxlaw-2831	389	2	budget	budget	NOUN
taxlaw-2831	389	3	proposal	proposal	NOUN
taxlaw-2831	389	4	indicates	indicate	VERB
taxlaw-2831	389	5	that	that	SCONJ
taxlaw-2831	389	6	the	the	DET
taxlaw-2831	389	7	administration	administration	NOUN
taxlaw-2831	389	8	wants	want	VERB
taxlaw-2831	389	9	to	to	PART
taxlaw-2831	389	10	reduce	reduce	VERB
taxlaw-2831	389	11	non	non	ADJ
taxlaw-2831	389	12	-	-	ADJ
taxlaw-2831	389	13	marketability	marketability	ADJ
taxlaw-2831	389	14	discounts	discount	NOUN
taxlaw-2831	389	15	in	in	ADP
taxlaw-2831	389	16	family	family	NOUN
taxlaw-2831	389	17	entities	entity	NOUN
taxlaw-2831	389	18	,	,	PUNCT
taxlaw-2831	389	19	but	but	CCONJ
taxlaw-2831	389	20	it	it	PRON
taxlaw-2831	389	21	leaves	leave	VERB
taxlaw-2831	389	22	to	to	ADP
taxlaw-2831	389	23	the	the	DET
taxlaw-2831	389	24	treasury	treasury	NOUN
taxlaw-2831	389	25	the	the	DET
taxlaw-2831	389	26	specific	specific	ADJ
taxlaw-2831	389	27	areas	area	NOUN
taxlaw-2831	389	28	of	of	ADP
taxlaw-2831	389	29	abuse	abuse	NOUN
taxlaw-2831	389	30	that	that	PRON
taxlaw-2831	389	31	need	need	VERB
taxlaw-2831	389	32	to	to	PART
taxlaw-2831	389	33	be	be	AUX
taxlaw-2831	389	34	remedied	remedied	ADJ
taxlaw-2831	389	35	.	.	PUNCT
taxlaw-2831	390	1	however	however	ADV
taxlaw-2831	390	2	,	,	PUNCT
taxlaw-2831	390	3	the	the	DET
taxlaw-2831	390	4	proposal	proposal	NOUN
taxlaw-2831	390	5	indicates	indicate	VERB
taxlaw-2831	390	6	that	that	SCONJ
taxlaw-2831	390	7	whatever	whatever	DET
taxlaw-2831	390	8	restrictions	restriction	NOUN
taxlaw-2831	390	9	are	be	AUX
taxlaw-2831	390	10	to	to	PART
taxlaw-2831	390	11	be	be	AUX
taxlaw-2831	390	12	disregarded	disregard	VERB
taxlaw-2831	390	13	would	would	AUX
taxlaw-2831	390	14	apply	apply	VERB
taxlaw-2831	390	15	retroactively	retroactively	ADV
taxlaw-2831	390	16	to	to	ADP
taxlaw-2831	390	17	october	october	PROPN
taxlaw-2831	390	18	8	8	NUM
taxlaw-2831	390	19	,	,	PUNCT
taxlaw-2831	390	20	1990	1990	NUM
taxlaw-2831	390	21	(	(	PUNCT
taxlaw-2831	390	22	the	the	DET
taxlaw-2831	390	23	effective	effective	ADJ
taxlaw-2831	390	24	date	date	NOUN
taxlaw-2831	390	25	of	of	ADP
taxlaw-2831	390	26	section	section	NOUN
taxlaw-2831	390	27	2704	2704	NUM
taxlaw-2831	390	28	)	)	PUNCT
taxlaw-2831	390	29	.	.	PUNCT
taxlaw-2831	391	1	dept	dept	PROPN
taxlaw-2831	391	2	.	.	PROPN
taxlaw-2831	391	3	of	of	ADP
taxlaw-2831	391	4	the	the	DET
taxlaw-2831	391	5	treas	treas	PROPN
taxlaw-2831	391	6	.	.	PUNCT
taxlaw-2831	391	7	,	,	PUNCT
taxlaw-2831	391	8	general	general	ADJ
taxlaw-2831	391	9	explanations	explanation	NOUN
taxlaw-2831	391	10	of	of	ADP
taxlaw-2831	391	11	the	the	DET
taxlaw-2831	391	12	administration‘s	administration‘s	PROPN
taxlaw-2831	391	13	fiscal	fiscal	ADJ
taxlaw-2831	391	14	year	year	NOUN
taxlaw-2831	391	15	2010	2010	NUM
taxlaw-2831	391	16	revenue	revenue	NOUN
taxlaw-2831	391	17	proposals	proposal	NOUN
taxlaw-2831	391	18	,	,	PUNCT
taxlaw-2831	391	19	at	at	ADP
taxlaw-2831	391	20	121	121	NUM
taxlaw-2831	391	21	(	(	PUNCT
taxlaw-2831	391	22	may	may	PROPN
taxlaw-2831	391	23	2009	2009	NUM
taxlaw-2831	391	24	)	)	PUNCT
taxlaw-2831	391	25	;	;	PUNCT
taxlaw-2831	391	26	dept	dept	NOUN
taxlaw-2831	391	27	.	.	PROPN
taxlaw-2831	391	28	of	of	ADP
taxlaw-2831	391	29	the	the	DET
taxlaw-2831	391	30	treas	treas	PROPN
taxlaw-2831	391	31	.	.	PUNCT
taxlaw-2831	391	32	,	,	PUNCT
taxlaw-2831	391	33	general	general	ADJ
taxlaw-2831	391	34	explanations	explanation	NOUN
taxlaw-2831	391	35	of	of	ADP
taxlaw-2831	391	36	the	the	DET
taxlaw-2831	391	37	administrations	administration	NOUN
taxlaw-2831	391	38	fiscal	fiscal	ADJ
taxlaw-2831	391	39	year	year	NOUN
taxlaw-2831	391	40	2011	2011	NUM
taxlaw-2831	391	41	revenue	revenue	NOUN
taxlaw-2831	391	42	proposals	proposal	NOUN
taxlaw-2831	391	43	,	,	PUNCT
taxlaw-2831	391	44	at	at	ADP
taxlaw-2831	391	45	124	124	NUM
taxlaw-2831	391	46	(	(	PUNCT
taxlaw-2831	391	47	feb	feb	PROPN
taxlaw-2831	391	48	.	.	PROPN
taxlaw-2831	391	49	2010	2010	NUM
taxlaw-2831	391	50	)	)	PUNCT
taxlaw-2831	391	51	,	,	PUNCT
taxlaw-2831	391	52	available	available	ADJ
taxlaw-2831	391	53	at	at	ADP
taxlaw-2831	391	54	http://www.treasury.gov/resource-center/taxpolicy/documents/general-explanations-fy2011.pdf	http://www.treasury.gov/resource-center/taxpolicy/documents/general-explanations-fy2011.pdf	NOUN
taxlaw-2831	391	55	;	;	PUNCT
taxlaw-2831	391	56	dept	dept	NOUN
taxlaw-2831	391	57	.	.	PROPN
taxlaw-2831	391	58	of	of	ADP
taxlaw-2831	391	59	the	the	DET
taxlaw-2831	391	60	treas	treas	PROPN
taxlaw-2831	391	61	.	.	PUNCT
taxlaw-2831	391	62	,	,	PUNCT
taxlaw-2831	391	63	general	general	ADJ
taxlaw-2831	391	64	explanations	explanation	NOUN
taxlaw-2831	391	65	of	of	ADP
taxlaw-2831	391	66	the	the	DET
taxlaw-2831	391	67	administrations	administration	NOUN
taxlaw-2831	391	68	fiscal	fiscal	ADJ
taxlaw-2831	391	69	year	year	NOUN
taxlaw-2831	391	70	2012	2012	NUM
taxlaw-2831	391	71	revenue	revenue	NOUN
taxlaw-2831	391	72	proposals	proposal	NOUN
taxlaw-2831	391	73	127	127	NUM
taxlaw-2831	391	74	(	(	PUNCT
taxlaw-2831	391	75	feb	feb	PROPN
taxlaw-2831	391	76	.	.	PROPN
taxlaw-2831	391	77	2011	2011	NUM
taxlaw-2831	391	78	)	)	PUNCT
taxlaw-2831	391	79	,	,	PUNCT
taxlaw-2831	391	80	available	available	ADJ
taxlaw-2831	391	81	at	at	ADP
taxlaw-2831	391	82	http://www.treasury.gov/	http://www.treasury.gov/	NOUN
taxlaw-2831	391	83	resource	resource	NOUN
taxlaw-2831	391	84	-	-	PUNCT
taxlaw-2831	391	85	center	center	NOUN
taxlaw-2831	391	86	/	/	SYM
taxlaw-2831	391	87	tax	tax	NOUN
taxlaw-2831	391	88	-	-	PUNCT
taxlaw-2831	391	89	policy	policy	NOUN
taxlaw-2831	391	90	/	/	SYM
taxlaw-2831	391	91	documents	document	NOUN
taxlaw-2831	391	92	/	/	SYM
taxlaw-2831	391	93	general	general	ADJ
taxlaw-2831	391	94	-	-	PUNCT
taxlaw-2831	391	95	explanations	explanation	NOUN
taxlaw-2831	391	96	-	-	PUNCT
taxlaw-2831	391	97	fy2012.pdf	fy2012.pdf	NOUN
taxlaw-2831	391	98	;	;	PUNCT
taxlaw-2831	391	99	dept	dept	NOUN
taxlaw-2831	391	100	.	.	PROPN
taxlaw-2831	391	101	of	of	ADP
taxlaw-2831	391	102	the	the	DET
taxlaw-2831	391	103	treas	treas	PROPN
taxlaw-2831	391	104	.	.	PUNCT
taxlaw-2831	392	1	,	,	PUNCT
taxlaw-2831	392	2	general	general	ADJ
taxlaw-2831	392	3	explanations	explanation	NOUN
taxlaw-2831	392	4	of	of	ADP
taxlaw-2831	392	5	the	the	DET
taxlaw-2831	392	6	administrations	administration	NOUN
taxlaw-2831	392	7	fiscal	fiscal	ADJ
taxlaw-2831	392	8	year	year	NOUN
taxlaw-2831	392	9	2013	2013	NUM
taxlaw-2831	392	10	revenue	revenue	NOUN
taxlaw-2831	392	11	proposals	proposal	NOUN
taxlaw-2831	392	12	260	260	NUM
taxlaw-2831	392	13	,	,	PUNCT
taxlaw-2831	392	14	at	at	ADP
taxlaw-2831	392	15	268	268	NUM
taxlaw-2831	392	16	(	(	PUNCT
taxlaw-2831	392	17	feb	feb	PROPN
taxlaw-2831	392	18	.	.	PROPN
taxlaw-2831	392	19	2012	2012	NUM
taxlaw-2831	392	20	)	)	PUNCT
taxlaw-2831	392	21	,	,	PUNCT
taxlaw-2831	392	22	available	available	ADJ
taxlaw-2831	392	23	at	at	ADP
taxlaw-2831	392	24	http://www.treasury.gov/resource-center/tax-policy/documents/general-explanations-fy2013.pdf	http://www.treasury.gov/resource-center/tax-policy/documents/general-explanations-fy2013.pdf	PROPN
taxlaw-2831	392	25	(	(	PUNCT
taxlaw-2831	392	26	―the	―the	DET
taxlaw-2831	392	27	proposal	proposal	NOUN
taxlaw-2831	392	28	was	be	AUX
taxlaw-2831	392	29	contained	contain	VERB
taxlaw-2831	392	30	in	in	ADP
taxlaw-2831	392	31	the	the	DET
taxlaw-2831	392	32	president‘s	president‘s	NOUN
taxlaw-2831	392	33	budget	budget	NOUN
taxlaw-2831	392	34	proposals	proposal	NOUN
taxlaw-2831	392	35	for	for	ADP
taxlaw-2831	392	36	fiscal	fiscal	ADJ
taxlaw-2831	392	37	years	year	NOUN
taxlaw-2831	392	38	2010	2010	NUM
taxlaw-2831	392	39	,	,	PUNCT
taxlaw-2831	392	40	2011	2011	NUM
taxlaw-2831	392	41	,	,	PUNCT
taxlaw-2831	392	42	and	and	CCONJ
taxlaw-2831	392	43	2012.‖	2012.‖	NUM
taxlaw-2831	392	44	)	)	PUNCT
taxlaw-2831	392	45	.	.	PUNCT
taxlaw-2831	393	1	see	see	VERB
taxlaw-2831	393	2	ronald	ronald	PROPN
taxlaw-2831	393	3	d.	d.	PROPN
taxlaw-2831	393	4	aucutt	aucutt	PROPN
taxlaw-2831	393	5	,	,	PUNCT
taxlaw-2831	393	6	the	the	DET
taxlaw-2831	393	7	obama	obama	PROPN
taxlaw-2831	393	8	administration‘s	administration‘s	NOUN
taxlaw-2831	393	9	revenue	revenue	NOUN
taxlaw-2831	393	10	proposals	proposal	NOUN
taxlaw-2831	393	11	,	,	PUNCT
taxlaw-2831	393	12	capital	capital	NOUN
taxlaw-2831	393	13	letter	letter	NOUN
taxlaw-2831	393	14	no	no	INTJ
taxlaw-2831	393	15	.	.	PROPN
taxlaw-2831	393	16	17	17	NUM
taxlaw-2831	393	17	(	(	PUNCT
taxlaw-2831	393	18	sep	sep	PROPN
taxlaw-2831	393	19	.	.	PROPN
taxlaw-2831	393	20	30	30	NUM
taxlaw-2831	393	21	,	,	PUNCT
taxlaw-2831	393	22	2009	2009	NUM
taxlaw-2831	393	23	)	)	PUNCT
taxlaw-2831	393	24	,	,	PUNCT
taxlaw-2831	393	25	available	available	ADJ
taxlaw-2831	393	26	at	at	ADP
taxlaw-2831	393	27	http://www.actec.org/public/capitalletter17.asp	http://www.actec.org/public/capitalletter17.asp	PROPN
taxlaw-2831	393	28	(	(	PUNCT
taxlaw-2831	393	29	―the	―the	DET
taxlaw-2831	393	30	proposal	proposal	NOUN
taxlaw-2831	393	31	is	be	AUX
taxlaw-2831	393	32	estimated	estimate	VERB
taxlaw-2831	393	33	to	to	PART
taxlaw-2831	393	34	raise	raise	VERB
taxlaw-2831	393	35	revenue	revenue	NOUN
taxlaw-2831	393	36	by	by	ADP
taxlaw-2831	393	37	$	$	SYM
taxlaw-2831	393	38	19.038	19.038	NUM
taxlaw-2831	393	39	billion	billion	NUM
taxlaw-2831	393	40	over	over	ADP
taxlaw-2831	393	41	the	the	DET
taxlaw-2831	393	42	ten	ten	NUM
taxlaw-2831	393	43	fiscal	fiscal	ADJ
taxlaw-2831	393	44	years	year	NOUN
taxlaw-2831	393	45	from	from	ADP
taxlaw-2831	393	46	2010	2010	NUM
taxlaw-2831	393	47	through	through	ADP
taxlaw-2831	393	48	2019	2019	NUM
taxlaw-2831	393	49	.	.	PUNCT
taxlaw-2831	394	1	the	the	DET
taxlaw-2831	394	2	estimate	estimate	NOUN
taxlaw-2831	394	3	of	of	ADP
taxlaw-2831	394	4	$	$	SYM
taxlaw-2831	394	5	667	667	NUM
taxlaw-2831	394	6	million	million	NUM
taxlaw-2831	394	7	of	of	ADP
taxlaw-2831	394	8	additional	additional	ADJ
taxlaw-2831	394	9	revenue	revenue	NOUN
taxlaw-2831	394	10	for	for	ADP
taxlaw-2831	394	11	fiscal	fiscal	ADJ
taxlaw-2831	394	12	2010	2010	NUM
taxlaw-2831	394	13	,	,	PUNCT
taxlaw-2831	394	14	which	which	PRON
taxlaw-2831	394	15	ends	end	VERB
taxlaw-2831	394	16	september	september	PROPN
taxlaw-2831	394	17	30	30	NUM
taxlaw-2831	394	18	,	,	PUNCT
taxlaw-2831	394	19	2010	2010	NUM
taxlaw-2831	394	20	,	,	PUNCT
taxlaw-2831	394	21	necessarily	necessarily	ADV
taxlaw-2831	394	22	assumes	assume	VERB
taxlaw-2831	394	23	that	that	SCONJ
taxlaw-2831	394	24	enactment	enactment	NOUN
taxlaw-2831	394	25	will	will	AUX
taxlaw-2831	394	26	occur	occur	VERB
taxlaw-2831	394	27	early	early	ADV
taxlaw-2831	394	28	enough	enough	ADV
taxlaw-2831	394	29	to	to	PART
taxlaw-2831	394	30	catch	catch	VERB
taxlaw-2831	394	31	a	a	DET
taxlaw-2831	394	32	substantial	substantial	ADJ
taxlaw-2831	394	33	number	number	NOUN
taxlaw-2831	394	34	of	of	ADP
taxlaw-2831	394	35	transfers	transfer	NOUN
taxlaw-2831	394	36	in	in	ADP
taxlaw-2831	394	37	calendar	calendar	NOUN
taxlaw-2831	394	38	2009.‖	2009.‖	NUM
taxlaw-2831	394	39	)	)	PUNCT
taxlaw-2831	394	40	.	.	PUNCT
taxlaw-2831	395	1	77	77	NUM
taxlaw-2831	395	2	2010	2010	NUM
taxlaw-2831	395	3	budget	budget	NOUN
taxlaw-2831	395	4	proposal	proposal	NOUN
taxlaw-2831	395	5	,	,	PUNCT
taxlaw-2831	395	6	supra	supra	ADJ
taxlaw-2831	395	7	note	note	NOUN
taxlaw-2831	395	8	76	76	NUM
taxlaw-2831	395	9	,	,	PUNCT
taxlaw-2831	395	10	at	at	ADP
taxlaw-2831	395	11	142	142	NUM
taxlaw-2831	395	12	.	.	PUNCT
taxlaw-2831	396	1	78	78	NUM
taxlaw-2831	396	2	2010	2010	NUM
taxlaw-2831	396	3	budget	budget	NOUN
taxlaw-2831	396	4	proposal	proposal	NOUN
taxlaw-2831	396	5	,	,	PUNCT
taxlaw-2831	396	6	supra	supra	ADJ
taxlaw-2831	396	7	note	note	NOUN
taxlaw-2831	396	8	76	76	NUM
taxlaw-2831	396	9	,	,	PUNCT
taxlaw-2831	396	10	at	at	ADP
taxlaw-2831	396	11	144	144	NUM
taxlaw-2831	396	12	(	(	PUNCT
taxlaw-2831	396	13	―although	―although	PROPN
taxlaw-2831	396	14	the	the	DET
taxlaw-2831	396	15	administration‘s	administration‘s	NOUN
taxlaw-2831	396	16	budget	budget	NOUN
taxlaw-2831	396	17	proposal	proposal	NOUN
taxlaw-2831	396	18	considers	consider	VERB
taxlaw-2831	396	19	family	family	NOUN
taxlaw-2831	396	20	relationships	relationship	NOUN
taxlaw-2831	396	21	in	in	ADP
taxlaw-2831	396	22	determining	determine	VERB
taxlaw-2831	396	23	whether	whether	SCONJ
taxlaw-2831	396	24	a	a	DET
taxlaw-2831	396	25	restriction	restriction	NOUN
taxlaw-2831	396	26	on	on	ADP
taxlaw-2831	396	27	liquidation	liquidation	NOUN
taxlaw-2831	396	28	could	could	AUX
taxlaw-2831	396	29	be	be	AUX
taxlaw-2831	396	30	removed	remove	VERB
taxlaw-2831	396	31	for	for	ADP
taxlaw-2831	396	32	purposes	purpose	NOUN
taxlaw-2831	396	33	of	of	ADP
taxlaw-2831	396	34	section	section	NOUN
taxlaw-2831	396	35	2704(b	2704(b	NOUN
taxlaw-2831	396	36	)	)	PUNCT
taxlaw-2831	396	37	,	,	PUNCT
taxlaw-2831	396	38	it	it	PRON
taxlaw-2831	396	39	does	do	AUX
taxlaw-2831	396	40	not	not	PART
taxlaw-2831	396	41	include	include	VERB
taxlaw-2831	396	42	a	a	DET
taxlaw-2831	396	43	family	family	NOUN
taxlaw-2831	396	44	attribution	attribution	NOUN
taxlaw-2831	396	45	rule	rule	NOUN
taxlaw-2831	396	46	that	that	PRON
taxlaw-2831	396	47	addresses	address	VERB
taxlaw-2831	396	48	the	the	DET
taxlaw-2831	396	49	inappropriate	inappropriate	ADJ
taxlaw-2831	396	50	use	use	NOUN
taxlaw-2831	396	51	of	of	ADP
taxlaw-2831	396	52	minority	minority	NOUN
taxlaw-2831	396	53	discounts	discount	NOUN
taxlaw-2831	396	54	where	where	SCONJ
taxlaw-2831	396	55	family	family	NOUN
taxlaw-2831	396	56	members	member	NOUN
taxlaw-2831	396	57	control	control	VERB
taxlaw-2831	396	58	an	an	DET
taxlaw-2831	396	59	entity	entity	NOUN
taxlaw-2831	396	60	.	.	PUNCT
taxlaw-2831	397	1	some	some	PRON
taxlaw-2831	397	2	may	may	AUX
taxlaw-2831	397	3	argue	argue	VERB
taxlaw-2831	397	4	,	,	PUNCT
taxlaw-2831	397	5	however	however	ADV
taxlaw-2831	397	6	,	,	PUNCT
taxlaw-2831	397	7	that	that	SCONJ
taxlaw-2831	397	8	such	such	DET
taxlaw-2831	397	9	a	a	DET
taxlaw-2831	397	10	family	family	NOUN
taxlaw-2831	397	11	attribution	attribution	NOUN
taxlaw-2831	397	12	rule	rule	NOUN
taxlaw-2831	397	13	would	would	AUX
taxlaw-2831	397	14	be	be	AUX
taxlaw-2831	397	15	inappropriate	inappropriate	ADJ
taxlaw-2831	397	16	,	,	PUNCT
taxlaw-2831	397	17	because	because	SCONJ
taxlaw-2831	397	18	it	it	PRON
taxlaw-2831	397	19	is	be	AUX
taxlaw-2831	397	20	not	not	PART
taxlaw-2831	397	21	correct	correct	ADJ
taxlaw-2831	397	22	to	to	PART
taxlaw-2831	397	23	assume	assume	VERB
taxlaw-2831	397	24	that	that	SCONJ
taxlaw-2831	397	25	individuals	individual	NOUN
taxlaw-2831	397	26	always	always	ADV
taxlaw-2831	397	27	will	will	AUX
taxlaw-2831	397	28	cooperate	cooperate	VERB
taxlaw-2831	397	29	with	with	ADP
taxlaw-2831	397	30	one	one	NOUN
taxlaw-2831	397	31	another	another	DET
taxlaw-2831	397	32	merely	merely	ADV
taxlaw-2831	397	33	because	because	SCONJ
taxlaw-2831	397	34	they	they	PRON
taxlaw-2831	397	35	are	be	AUX
taxlaw-2831	397	36	related.‖	related.‖	ADJ
taxlaw-2831	397	37	)	)	PUNCT
taxlaw-2831	397	38	;	;	PUNCT
taxlaw-2831	397	39	see	see	VERB
taxlaw-2831	397	40	paul	paul	PROPN
taxlaw-2831	397	41	l.	l.	PROPN
taxlaw-2831	397	42	caron	caron	PROPN
taxlaw-2831	397	43	&	&	CCONJ
taxlaw-2831	397	44	james	james	PROPN
taxlaw-2831	397	45	r.	r.	PROPN
taxlaw-2831	397	46	repetti	repetti	PROPN
taxlaw-2831	397	47	,	,	PUNCT
taxlaw-2831	397	48	revitalizing	revitalize	VERB
taxlaw-2831	397	49	the	the	DET
taxlaw-2831	397	50	estate	estate	NOUN
taxlaw-2831	397	51	tax	tax	NOUN
taxlaw-2831	397	52	:	:	PUNCT
taxlaw-2831	397	53	5	5	NUM
taxlaw-2831	397	54	easy	easy	ADJ
taxlaw-2831	397	55	pieces	piece	NOUN
taxlaw-2831	397	56	,	,	PUNCT
taxlaw-2831	397	57	142	142	NUM
taxlaw-2831	397	58	tax	tax	NOUN
taxlaw-2831	397	59	notes	note	NOUN
taxlaw-2831	397	60	1231	1231	NUM
taxlaw-2831	397	61	,	,	PUNCT
taxlaw-2831	397	62	1232	1232	NUM
taxlaw-2831	397	63	-	-	SYM
taxlaw-2831	397	64	34	34	NUM
taxlaw-2831	397	65	(	(	PUNCT
taxlaw-2831	397	66	mar	mar	PROPN
taxlaw-2831	397	67	.	.	PROPN
taxlaw-2831	397	68	17	17	NUM
taxlaw-2831	397	69	,	,	PUNCT
taxlaw-2831	397	70	2014	2014	NUM
taxlaw-2831	397	71	)	)	PUNCT
taxlaw-2831	397	72	available	available	ADJ
taxlaw-2831	397	73	at	at	ADP
taxlaw-2831	397	74	http://	http://	PROPN
taxlaw-2831	397	75	2015	2015	NUM
taxlaw-2831	397	76	]	]	PUNCT
taxlaw-2831	397	77	a	a	DET
taxlaw-2831	397	78	simpler	simple	ADJ
taxlaw-2831	397	79	verifiable	verifiable	ADJ
taxlaw-2831	397	80	gift	gift	NOUN
taxlaw-2831	397	81	tax	tax	NOUN
taxlaw-2831	397	82	195	195	NUM
taxlaw-2831	397	83	―disregarded	―disregarde	VERB
taxlaw-2831	397	84	restrictions‖	restrictions‖	NOUN
taxlaw-2831	397	85	to	to	ADP
taxlaw-2831	397	86	the	the	DET
taxlaw-2831	397	87	treasury	treasury	NOUN
taxlaw-2831	397	88	to	to	PART
taxlaw-2831	397	89	define	define	VERB
taxlaw-2831	397	90	in	in	ADP
taxlaw-2831	397	91	regulations	regulation	NOUN
taxlaw-2831	397	92	,	,	PUNCT
taxlaw-2831	397	93	the	the	DET
taxlaw-2831	397	94	proposals	proposal	NOUN
taxlaw-2831	397	95	are	be	AUX
taxlaw-2831	397	96	inherently	inherently	ADV
taxlaw-2831	397	97	vague	vague	ADJ
taxlaw-2831	397	98	.	.	PUNCT
taxlaw-2831	398	1	however	however	ADV
taxlaw-2831	398	2	,	,	PUNCT
taxlaw-2831	398	3	the	the	DET
taxlaw-2831	398	4	administration‘s	administration‘s	NOUN
taxlaw-2831	398	5	revenue	revenue	NOUN
taxlaw-2831	398	6	estimates	estimate	NOUN
taxlaw-2831	398	7	,	,	PUNCT
taxlaw-2831	398	8	in	in	ADP
taxlaw-2831	398	9	the	the	DET
taxlaw-2831	398	10	context	context	NOUN
taxlaw-2831	398	11	of	of	ADP
taxlaw-2831	398	12	transfer	transfer	NOUN
taxlaw-2831	398	13	taxation	taxation	NOUN
taxlaw-2831	398	14	,	,	PUNCT
taxlaw-2831	398	15	79	79	NUM
taxlaw-2831	398	16	are	be	AUX
taxlaw-2831	398	17	significant	significant	ADJ
taxlaw-2831	398	18	.	.	PUNCT
taxlaw-2831	399	1	80	80	NUM
taxlaw-2831	399	2	the	the	DET
taxlaw-2831	399	3	simpler	simple	ADJ
taxlaw-2831	399	4	gift	gift	NOUN
taxlaw-2831	399	5	tax	tax	NOUN
taxlaw-2831	399	6	would	would	AUX
taxlaw-2831	399	7	streamline	streamline	VERB
taxlaw-2831	399	8	the	the	DET
taxlaw-2831	399	9	transfer	transfer	NOUN
taxlaw-2831	399	10	tax	tax	NOUN
taxlaw-2831	399	11	valuation	valuation	NOUN
taxlaw-2831	399	12	of	of	ADP
taxlaw-2831	399	13	most	most	ADJ
taxlaw-2831	399	14	family	family	NOUN
taxlaw-2831	399	15	entities	entity	NOUN
taxlaw-2831	399	16	by	by	ADP
taxlaw-2831	399	17	ignoring	ignore	VERB
taxlaw-2831	399	18	the	the	DET
taxlaw-2831	399	19	family	family	NOUN
taxlaw-2831	399	20	entity	entity	NOUN
taxlaw-2831	399	21	and	and	CCONJ
taxlaw-2831	399	22	valuing	value	VERB
taxlaw-2831	399	23	the	the	DET
taxlaw-2831	399	24	underlying	underlie	VERB
taxlaw-2831	399	25	assets	asset	NOUN
taxlaw-2831	399	26	transferred	transfer	VERB
taxlaw-2831	399	27	to	to	ADP
taxlaw-2831	399	28	those	those	DET
taxlaw-2831	399	29	entities	entity	NOUN
taxlaw-2831	399	30	.	.	PUNCT
taxlaw-2831	400	1	with	with	ADP
taxlaw-2831	400	2	traditional	traditional	ADJ
taxlaw-2831	400	3	gift	gift	NOUN
taxlaw-2831	400	4	tax	tax	NOUN
taxlaw-2831	400	5	precepts	precept	NOUN
taxlaw-2831	400	6	,	,	PUNCT
taxlaw-2831	400	7	however	however	ADV
taxlaw-2831	400	8	,	,	PUNCT
taxlaw-2831	400	9	the	the	DET
taxlaw-2831	400	10	simpler	simple	ADJ
taxlaw-2831	400	11	gift	gift	NOUN
taxlaw-2831	400	12	tax	tax	NOUN
taxlaw-2831	400	13	would	would	AUX
taxlaw-2831	400	14	exempt	exempt	VERB
taxlaw-2831	400	15	family	family	NOUN
taxlaw-2831	400	16	entities	entity	NOUN
taxlaw-2831	400	17	that	that	PRON
taxlaw-2831	400	18	operate	operate	VERB
taxlaw-2831	400	19	businesses	business	NOUN
taxlaw-2831	400	20	as	as	ADV
taxlaw-2831	400	21	long	long	ADV
taxlaw-2831	400	22	as	as	SCONJ
taxlaw-2831	400	23	the	the	DET
taxlaw-2831	400	24	transferred	transfer	VERB
taxlaw-2831	400	25	assets	asset	NOUN
taxlaw-2831	400	26	are	be	AUX
taxlaw-2831	400	27	customary	customary	ADJ
taxlaw-2831	400	28	in	in	ADP
taxlaw-2831	400	29	kind	kind	NOUN
taxlaw-2831	400	30	and	and	CCONJ
taxlaw-2831	400	31	extent	extent	NOUN
taxlaw-2831	400	32	to	to	ADP
taxlaw-2831	400	33	similar	similar	ADJ
taxlaw-2831	400	34	non	non	ADJ
taxlaw-2831	400	35	-	-	ADJ
taxlaw-2831	400	36	family	family	ADJ
taxlaw-2831	400	37	operating	operating	NOUN
taxlaw-2831	400	38	business	business	NOUN
taxlaw-2831	400	39	entities	entity	NOUN
taxlaw-2831	400	40	.	.	PUNCT
taxlaw-2831	401	1	81	81	NUM
taxlaw-2831	401	2	there	there	PRON
taxlaw-2831	401	3	would	would	AUX
taxlaw-2831	401	4	be	be	AUX
taxlaw-2831	401	5	no	no	DET
taxlaw-2831	401	6	motive	motive	ADJ
taxlaw-2831	401	7	inquiry	inquiry	NOUN
taxlaw-2831	401	8	,	,	PUNCT
taxlaw-2831	401	9	82	82	NUM
taxlaw-2831	401	10	just	just	ADV
taxlaw-2831	401	11	the	the	DET
taxlaw-2831	401	12	economic	economic	ADJ
taxlaw-2831	401	13	equivalence	equivalence	NOUN
taxlaw-2831	401	14	test	test	NOUN
taxlaw-2831	401	15	in	in	ADP
taxlaw-2831	401	16	,	,	PUNCT
taxlaw-2831	401	17	and	and	CCONJ
taxlaw-2831	401	18	the	the	DET
taxlaw-2831	401	19	ordinarycourse	ordinarycourse	NOUN
taxlaw-2831	401	20	-	-	PUNCT
taxlaw-2831	401	21	of	of	ADP
taxlaw-2831	401	22	-	-	PUNCT
taxlaw-2831	401	23	business	business	NOUN
taxlaw-2831	401	24	exception	exception	NOUN
taxlaw-2831	401	25	of	of	ADP
taxlaw-2831	401	26	,	,	PUNCT
taxlaw-2831	401	27	current	current	ADJ
taxlaw-2831	401	28	gift	gift	NOUN
taxlaw-2831	401	29	tax	tax	NOUN
taxlaw-2831	401	30	law	law	NOUN
taxlaw-2831	401	31	.	.	PUNCT
taxlaw-2831	402	1	with	with	ADP
taxlaw-2831	402	2	the	the	DET
taxlaw-2831	402	3	goal	goal	NOUN
taxlaw-2831	402	4	of	of	ADP
taxlaw-2831	402	5	simplifying	simplify	VERB
taxlaw-2831	402	6	the	the	DET
taxlaw-2831	402	7	transfer	transfer	NOUN
taxlaw-2831	402	8	tax	tax	NOUN
taxlaw-2831	402	9	system	system	NOUN
taxlaw-2831	402	10	,	,	PUNCT
taxlaw-2831	402	11	these	these	DET
taxlaw-2831	402	12	changes	change	NOUN
taxlaw-2831	402	13	may	may	AUX
taxlaw-2831	402	14	be	be	AUX
taxlaw-2831	402	15	more	more	ADV
taxlaw-2831	402	16	politically	politically	ADV
taxlaw-2831	402	17	palatable	palatable	ADJ
taxlaw-2831	402	18	.	.	PUNCT
taxlaw-2831	403	1	iii	iii	X
taxlaw-2831	403	2	.	.	PUNCT
taxlaw-2831	403	3	gift	gift	NOUN
taxlaw-2831	403	4	completion	completion	NOUN
taxlaw-2831	403	5	rules	rule	NOUN
taxlaw-2831	403	6	under	under	ADP
taxlaw-2831	403	7	current	current	ADJ
taxlaw-2831	403	8	law	law	NOUN
taxlaw-2831	403	9	,	,	PUNCT
taxlaw-2831	403	10	the	the	DET
taxlaw-2831	403	11	rules	rule	NOUN
taxlaw-2831	403	12	for	for	ADP
taxlaw-2831	403	13	gift	gift	NOUN
taxlaw-2831	403	14	completion	completion	NOUN
taxlaw-2831	403	15	are	be	AUX
taxlaw-2831	403	16	found	find	VERB
taxlaw-2831	403	17	in	in	ADP
taxlaw-2831	403	18	regulation	regulation	NOUN
taxlaw-2831	403	19	§	§	PROPN
taxlaw-2831	403	20	25.2511	25.2511	NUM
taxlaw-2831	403	21	-	-	SYM
taxlaw-2831	403	22	2	2	NUM
taxlaw-2831	403	23	.	.	PUNCT
taxlaw-2831	404	1	they	they	PRON
taxlaw-2831	404	2	begin	begin	VERB
taxlaw-2831	404	3	with	with	ADP
taxlaw-2831	404	4	a	a	DET
taxlaw-2831	404	5	clear	clear	ADJ
taxlaw-2831	404	6	focus	focus	NOUN
taxlaw-2831	404	7	:	:	PUNCT
taxlaw-2831	404	8	the	the	DET
taxlaw-2831	404	9	central	central	ADJ
taxlaw-2831	404	10	tenet	tenet	NOUN
taxlaw-2831	404	11	of	of	ADP
taxlaw-2831	404	12	gift	gift	NOUN
taxlaw-2831	404	13	completion	completion	NOUN
taxlaw-2831	404	14	is	be	AUX
taxlaw-2831	404	15	the	the	DET
taxlaw-2831	404	16	donor‘s	donor‘s	ADJ
taxlaw-2831	404	17	relinquishment	relinquishment	NOUN
taxlaw-2831	404	18	of	of	ADP
taxlaw-2831	404	19	the	the	DET
taxlaw-2831	404	20	transferred	transfer	VERB
taxlaw-2831	404	21	property	property	NOUN
taxlaw-2831	404	22	,	,	PUNCT
taxlaw-2831	404	23	regardless	regardless	ADV
taxlaw-2831	404	24	of	of	ADP
taxlaw-2831	404	25	whether	whether	SCONJ
taxlaw-2831	404	26	the	the	DET
taxlaw-2831	404	27	donee‘s	donee‘s	NOUN
taxlaw-2831	404	28	identity	identity	NOUN
taxlaw-2831	404	29	is	be	AUX
taxlaw-2831	404	30	known	know	VERB
taxlaw-2831	404	31	.	.	PUNCT
taxlaw-2831	405	1	83	83	NUM
taxlaw-2831	405	2	a	a	DET
taxlaw-2831	405	3	donor	donor	NOUN
taxlaw-2831	405	4	makes	make	VERB
taxlaw-2831	405	5	a	a	DET
taxlaw-2831	405	6	completed	complete	VERB
taxlaw-2831	405	7	gift	gift	NOUN
taxlaw-2831	405	8	when	when	SCONJ
taxlaw-2831	405	9	he	he	PRON
taxlaw-2831	405	10	―has	―has	VERB
taxlaw-2831	405	11	so	so	ADV
taxlaw-2831	405	12	parted	part	VERB
taxlaw-2831	405	13	with	with	ADP
taxlaw-2831	405	14	dominion	dominion	NOUN
taxlaw-2831	405	15	and	and	CCONJ
taxlaw-2831	405	16	control	control	NOUN
taxlaw-2831	405	17	as	as	SCONJ
taxlaw-2831	405	18	to	to	PART
taxlaw-2831	405	19	leave	leave	VERB
taxlaw-2831	405	20	in	in	ADP
taxlaw-2831	405	21	him	he	PRON
taxlaw-2831	405	22	no	no	DET
taxlaw-2831	405	23	power	power	NOUN
taxlaw-2831	405	24	to	to	PART
taxlaw-2831	405	25	change	change	VERB
taxlaw-2831	405	26	its	its	PRON
taxlaw-2831	405	27	disposition	disposition	NOUN
taxlaw-2831	405	28	,	,	PUNCT
taxlaw-2831	405	29	whether	whether	SCONJ
taxlaw-2831	405	30	for	for	ADP
taxlaw-2831	405	31	his	his	PRON
taxlaw-2831	405	32	own	own	ADJ
taxlaw-2831	405	33	benefit	benefit	NOUN
taxlaw-2831	405	34	or	or	CCONJ
taxlaw-2831	405	35	for	for	ADP
taxlaw-2831	405	36	the	the	DET
taxlaw-2831	405	37	benefit	benefit	NOUN
taxlaw-2831	405	38	of	of	ADP
taxlaw-2831	405	39	another	another	PRON
taxlaw-2831	405	40	.	.	PUNCT
taxlaw-2831	405	41	.	.	PUNCT
taxlaw-2831	405	42	.	.	PUNCT
taxlaw-2831	406	1	.‖	.‖	PROPN
taxlaw-2831	406	2	84	84	NUM
taxlaw-2831	406	3	the	the	DET
taxlaw-2831	406	4	regulation	regulation	NOUN
taxlaw-2831	406	5	should	should	AUX
taxlaw-2831	406	6	have	have	AUX
taxlaw-2831	406	7	stopped	stop	VERB
taxlaw-2831	406	8	papers.ssrn.com/sol3/papers.cfm?abstract_id=2410985	papers.ssrn.com/sol3/papers.cfm?abstract_id=2410985	PROPN
taxlaw-2831	407	1	[	[	AUX
taxlaw-2831	407	2	hereinafter	hereinafter	NOUN
taxlaw-2831	407	3	carson	carson	PROPN
taxlaw-2831	407	4	&	&	CCONJ
taxlaw-2831	407	5	repetti	repetti	PROPN
taxlaw-2831	407	6	]	]	PUNCT
taxlaw-2831	407	7	(	(	PUNCT
taxlaw-2831	407	8	proposing	propose	VERB
taxlaw-2831	407	9	to	to	PART
taxlaw-2831	407	10	eliminate	eliminate	VERB
taxlaw-2831	407	11	minority	minority	NOUN
taxlaw-2831	407	12	discounts	discount	NOUN
taxlaw-2831	407	13	when	when	SCONJ
taxlaw-2831	407	14	the	the	DET
taxlaw-2831	407	15	transferred	transfer	VERB
taxlaw-2831	407	16	entity	entity	NOUN
taxlaw-2831	407	17	or	or	CCONJ
taxlaw-2831	407	18	asset	asset	NOUN
taxlaw-2831	407	19	continues	continue	VERB
taxlaw-2831	407	20	to	to	PART
taxlaw-2831	407	21	be	be	AUX
taxlaw-2831	407	22	controlled	control	VERB
taxlaw-2831	407	23	by	by	ADP
taxlaw-2831	407	24	the	the	DET
taxlaw-2831	407	25	transferor	transferor	NOUN
taxlaw-2831	407	26	or	or	CCONJ
taxlaw-2831	407	27	certain	certain	ADJ
taxlaw-2831	407	28	family	family	NOUN
taxlaw-2831	407	29	members	member	NOUN
taxlaw-2831	407	30	)	)	PUNCT
taxlaw-2831	407	31	.	.	PUNCT
taxlaw-2831	408	1	79	79	NUM
taxlaw-2831	408	2	revenue	revenue	NOUN
taxlaw-2831	408	3	collected	collect	VERB
taxlaw-2831	408	4	from	from	ADP
taxlaw-2831	408	5	federal	federal	ADJ
taxlaw-2831	408	6	transfer	transfer	NOUN
taxlaw-2831	408	7	taxes	taxis	NOUN
taxlaw-2831	408	8	,	,	PUNCT
taxlaw-2831	408	9	particularly	particularly	ADV
taxlaw-2831	408	10	from	from	ADP
taxlaw-2831	408	11	gift	gift	NOUN
taxlaw-2831	408	12	taxes	taxis	NOUN
taxlaw-2831	408	13	,	,	PUNCT
taxlaw-2831	408	14	is	be	AUX
taxlaw-2831	408	15	very	very	ADV
taxlaw-2831	408	16	low	low	ADJ
taxlaw-2831	408	17	as	as	SCONJ
taxlaw-2831	408	18	compared	compare	VERB
taxlaw-2831	408	19	to	to	ADP
taxlaw-2831	408	20	revenue	revenue	NOUN
taxlaw-2831	408	21	derived	derive	VERB
taxlaw-2831	408	22	from	from	ADP
taxlaw-2831	408	23	the	the	DET
taxlaw-2831	408	24	federal	federal	ADJ
taxlaw-2831	408	25	income	income	NOUN
taxlaw-2831	408	26	tax	tax	NOUN
taxlaw-2831	408	27	.	.	PUNCT
taxlaw-2831	409	1	see	see	VERB
taxlaw-2831	409	2	joseph	joseph	PROPN
taxlaw-2831	409	3	a.	a.	PROPN
taxlaw-2831	409	4	pechman	pechman	PROPN
taxlaw-2831	409	5	,	,	PUNCT
taxlaw-2831	409	6	federal	federal	ADJ
taxlaw-2831	409	7	tax	tax	NOUN
taxlaw-2831	409	8	policy	policy	NOUN
taxlaw-2831	409	9	222	222	NUM
taxlaw-2831	409	10	(	(	PUNCT
taxlaw-2831	409	11	3d	3d	PROPN
taxlaw-2831	409	12	ed	ed	NOUN
taxlaw-2831	409	13	.	.	PROPN
taxlaw-2831	409	14	1977	1977	NUM
taxlaw-2831	409	15	)	)	PUNCT
taxlaw-2831	409	16	(	(	PUNCT
taxlaw-2831	409	17	―despite	―despite	ADP
taxlaw-2831	409	18	the	the	DET
taxlaw-2831	409	19	appeal	appeal	NOUN
taxlaw-2831	409	20	of	of	ADP
taxlaw-2831	409	21	estate	estate	NOUN
taxlaw-2831	409	22	and	and	CCONJ
taxlaw-2831	409	23	gift	gift	NOUN
taxlaw-2831	409	24	taxes	taxis	NOUN
taxlaw-2831	409	25	on	on	ADP
taxlaw-2831	409	26	social	social	ADJ
taxlaw-2831	409	27	,	,	PUNCT
taxlaw-2831	409	28	moral	moral	ADJ
taxlaw-2831	409	29	,	,	PUNCT
taxlaw-2831	409	30	and	and	CCONJ
taxlaw-2831	409	31	economic	economic	ADJ
taxlaw-2831	409	32	grounds	ground	NOUN
taxlaw-2831	409	33	,	,	PUNCT
taxlaw-2831	409	34	taxes	taxis	NOUN
taxlaw-2831	409	35	on	on	ADP
taxlaw-2831	409	36	property	property	NOUN
taxlaw-2831	409	37	transfers	transfer	NOUN
taxlaw-2831	409	38	have	have	AUX
taxlaw-2831	409	39	never	never	ADV
taxlaw-2831	409	40	provided	provide	VERB
taxlaw-2831	409	41	significant	significant	ADJ
taxlaw-2831	409	42	revenues	revenue	NOUN
taxlaw-2831	409	43	in	in	ADP
taxlaw-2831	409	44	this	this	DET
taxlaw-2831	409	45	country.‖	country.‖	NOUN
taxlaw-2831	409	46	)	)	PUNCT
taxlaw-2831	409	47	.	.	PUNCT
taxlaw-2831	410	1	even	even	ADV
taxlaw-2831	410	2	with	with	ADP
taxlaw-2831	410	3	the	the	DET
taxlaw-2831	410	4	preferences	preference	NOUN
taxlaw-2831	410	5	for	for	ADP
taxlaw-2831	410	6	gifts	gift	NOUN
taxlaw-2831	410	7	,	,	PUNCT
taxlaw-2831	410	8	taxpayers	taxpayer	NOUN
taxlaw-2831	410	9	generally	generally	ADV
taxlaw-2831	410	10	do	do	AUX
taxlaw-2831	410	11	not	not	PART
taxlaw-2831	410	12	fully	fully	ADV
taxlaw-2831	410	13	take	take	VERB
taxlaw-2831	410	14	advantage	advantage	NOUN
taxlaw-2831	410	15	of	of	ADP
taxlaw-2831	410	16	them	they	PRON
taxlaw-2831	410	17	.	.	PUNCT
taxlaw-2831	411	1	see	see	VERB
taxlaw-2831	411	2	i	i	PRON
taxlaw-2831	411	3	d.	d.	PROPN
taxlaw-2831	411	4	at	at	ADP
taxlaw-2831	411	5	231	231	NUM
taxlaw-2831	411	6	-	-	SYM
taxlaw-2831	411	7	32	32	NUM
taxlaw-2831	411	8	(	(	PUNCT
taxlaw-2831	411	9	―the	―the	DET
taxlaw-2831	411	10	figures	figure	NOUN
taxlaw-2831	411	11	.	.	PUNCT
taxlaw-2831	411	12	.	.	PUNCT
taxlaw-2831	411	13	.	.	PUNCT
taxlaw-2831	412	1	show	show	VERB
taxlaw-2831	412	2	clearly	clearly	ADV
taxlaw-2831	412	3	that	that	SCONJ
taxlaw-2831	412	4	wealthy	wealthy	ADJ
taxlaw-2831	412	5	people	people	NOUN
taxlaw-2831	412	6	prefer	prefer	VERB
taxlaw-2831	412	7	to	to	PART
taxlaw-2831	412	8	retain	retain	VERB
taxlaw-2831	412	9	the	the	DET
taxlaw-2831	412	10	bulk	bulk	NOUN
taxlaw-2831	412	11	of	of	ADP
taxlaw-2831	412	12	their	their	PRON
taxlaw-2831	412	13	property	property	NOUN
taxlaw-2831	412	14	until	until	ADP
taxlaw-2831	412	15	death	death	NOUN
taxlaw-2831	412	16	and	and	CCONJ
taxlaw-2831	412	17	fail	fail	VERB
taxlaw-2831	412	18	to	to	PART
taxlaw-2831	412	19	use	use	VERB
taxlaw-2831	412	20	gifts	gift	NOUN
taxlaw-2831	412	21	to	to	ADP
taxlaw-2831	412	22	maximum	maximum	ADJ
taxlaw-2831	412	23	tax	tax	NOUN
taxlaw-2831	412	24	-	-	PUNCT
taxlaw-2831	412	25	saving	save	VERB
taxlaw-2831	412	26	advantage	advantage	NOUN
taxlaw-2831	412	27	.	.	PUNCT
taxlaw-2831	413	1	there	there	PRON
taxlaw-2831	413	2	are	be	VERB
taxlaw-2831	413	3	a	a	DET
taxlaw-2831	413	4	number	number	NOUN
taxlaw-2831	413	5	of	of	ADP
taxlaw-2831	413	6	reasons	reason	NOUN
taxlaw-2831	413	7	for	for	ADP
taxlaw-2831	413	8	the	the	DET
taxlaw-2831	413	9	small	small	ADJ
taxlaw-2831	413	10	proportion	proportion	NOUN
taxlaw-2831	413	11	of	of	ADP
taxlaw-2831	413	12	gifts	gift	NOUN
taxlaw-2831	413	13	.	.	PUNCT
taxlaw-2831	414	1	first	first	ADV
taxlaw-2831	414	2	,	,	PUNCT
taxlaw-2831	414	3	most	most	ADJ
taxlaw-2831	414	4	people	people	NOUN
taxlaw-2831	414	5	are	be	AUX
taxlaw-2831	414	6	reluctant	reluctant	ADJ
taxlaw-2831	414	7	to	to	PART
taxlaw-2831	414	8	contemplate	contemplate	VERB
taxlaw-2831	414	9	death	death	NOUN
taxlaw-2831	414	10	.	.	PUNCT
taxlaw-2831	415	1	uncertainty	uncertainty	NOUN
taxlaw-2831	415	2	regarding	regard	VERB
taxlaw-2831	415	3	time	time	NOUN
taxlaw-2831	415	4	of	of	ADP
taxlaw-2831	415	5	death	death	NOUN
taxlaw-2831	415	6	encourages	encourage	VERB
taxlaw-2831	415	7	delay	delay	NOUN
taxlaw-2831	415	8	in	in	ADP
taxlaw-2831	415	9	making	make	VERB
taxlaw-2831	415	10	estate	estate	NOUN
taxlaw-2831	415	11	plans	plan	NOUN
taxlaw-2831	415	12	even	even	ADV
taxlaw-2831	415	13	by	by	ADP
taxlaw-2831	415	14	those	those	PRON
taxlaw-2831	415	15	with	with	ADP
taxlaw-2831	415	16	considerable	considerable	ADJ
taxlaw-2831	415	17	wealth	wealth	NOUN
taxlaw-2831	415	18	.	.	PUNCT
taxlaw-2831	416	1	second	second	ADJ
taxlaw-2831	416	2	,	,	PUNCT
taxlaw-2831	416	3	many	many	ADJ
taxlaw-2831	416	4	wish	wish	VERB
taxlaw-2831	416	5	to	to	PART
taxlaw-2831	416	6	retain	retain	VERB
taxlaw-2831	416	7	control	control	NOUN
taxlaw-2831	416	8	over	over	ADP
taxlaw-2831	416	9	their	their	PRON
taxlaw-2831	416	10	businesses	business	NOUN
taxlaw-2831	416	11	.	.	PUNCT
taxlaw-2831	417	1	disposal	disposal	NOUN
taxlaw-2831	417	2	of	of	ADP
taxlaw-2831	417	3	stock	stock	NOUN
taxlaw-2831	417	4	or	or	CCONJ
taxlaw-2831	417	5	real	real	ADJ
taxlaw-2831	417	6	estate	estate	NOUN
taxlaw-2831	417	7	frequently	frequently	ADV
taxlaw-2831	417	8	means	mean	VERB
taxlaw-2831	417	9	loss	loss	NOUN
taxlaw-2831	417	10	of	of	ADP
taxlaw-2831	417	11	control	control	NOUN
taxlaw-2831	417	12	over	over	ADP
taxlaw-2831	417	13	substantial	substantial	ADJ
taxlaw-2831	417	14	enterprises	enterprise	NOUN
taxlaw-2831	417	15	.	.	PUNCT
taxlaw-2831	418	1	third	third	ADJ
taxlaw-2831	418	2	,	,	PUNCT
taxlaw-2831	418	3	donors	donor	NOUN
taxlaw-2831	418	4	may	may	AUX
taxlaw-2831	418	5	wish	wish	VERB
taxlaw-2831	418	6	to	to	PART
taxlaw-2831	418	7	delay	delay	VERB
taxlaw-2831	418	8	transfers	transfer	NOUN
taxlaw-2831	418	9	of	of	ADP
taxlaw-2831	418	10	property	property	NOUN
taxlaw-2831	418	11	until	until	SCONJ
taxlaw-2831	418	12	their	their	PRON
taxlaw-2831	418	13	children	child	NOUN
taxlaw-2831	418	14	have	have	AUX
taxlaw-2831	418	15	had	have	VERB
taxlaw-2831	418	16	an	an	DET
taxlaw-2831	418	17	opportunity	opportunity	NOUN
taxlaw-2831	418	18	to	to	PART
taxlaw-2831	418	19	make	make	VERB
taxlaw-2831	418	20	their	their	PRON
taxlaw-2831	418	21	own	own	ADJ
taxlaw-2831	418	22	careers	career	NOUN
taxlaw-2831	418	23	.	.	PUNCT
taxlaw-2831	419	1	fourth	fourth	ADJ
taxlaw-2831	419	2	,	,	PUNCT
taxlaw-2831	419	3	many	many	ADJ
taxlaw-2831	419	4	people	people	NOUN
taxlaw-2831	419	5	—	—	PUNCT
taxlaw-2831	419	6	even	even	ADV
taxlaw-2831	419	7	those	those	PRON
taxlaw-2831	419	8	who	who	PRON
taxlaw-2831	419	9	are	be	AUX
taxlaw-2831	419	10	wealthy	wealthy	ADJ
taxlaw-2831	419	11	—	—	PUNCT
taxlaw-2831	419	12	do	do	AUX
taxlaw-2831	419	13	not	not	PART
taxlaw-2831	419	14	know	know	VERB
taxlaw-2831	419	15	the	the	DET
taxlaw-2831	419	16	law	law	NOUN
taxlaw-2831	419	17	and	and	CCONJ
taxlaw-2831	419	18	often	often	ADV
taxlaw-2831	419	19	do	do	AUX
taxlaw-2831	419	20	not	not	PART
taxlaw-2831	419	21	take	take	VERB
taxlaw-2831	419	22	the	the	DET
taxlaw-2831	419	23	advice	advice	NOUN
taxlaw-2831	419	24	of	of	ADP
taxlaw-2831	419	25	their	their	PRON
taxlaw-2831	419	26	tax	tax	NOUN
taxlaw-2831	419	27	lawyers	lawyer	NOUN
taxlaw-2831	419	28	on	on	ADP
taxlaw-2831	419	29	such	such	ADJ
taxlaw-2831	419	30	personal	personal	ADJ
taxlaw-2831	419	31	matters.‖	matters.‖	NOUN
taxlaw-2831	419	32	)	)	PUNCT
taxlaw-2831	419	33	.	.	PUNCT
taxlaw-2831	420	1	80	80	NUM
taxlaw-2831	420	2	from	from	ADP
taxlaw-2831	420	3	the	the	DET
taxlaw-2831	420	4	elimination	elimination	NOUN
taxlaw-2831	420	5	of	of	ADP
taxlaw-2831	420	6	minority	minority	NOUN
taxlaw-2831	420	7	discounts	discount	NOUN
taxlaw-2831	420	8	,	,	PUNCT
taxlaw-2831	420	9	the	the	DET
taxlaw-2831	420	10	administration‘s	administration‘s	NOUN
taxlaw-2831	420	11	estimate	estimate	NOUN
taxlaw-2831	420	12	is	be	AUX
taxlaw-2831	420	13	$	$	SYM
taxlaw-2831	420	14	18.1	18.1	NUM
taxlaw-2831	420	15	billion	billion	NUM
taxlaw-2831	420	16	over	over	ADP
taxlaw-2831	420	17	the	the	DET
taxlaw-2831	420	18	next	next	ADJ
taxlaw-2831	420	19	ten	ten	NUM
taxlaw-2831	420	20	years	year	NOUN
taxlaw-2831	420	21	.	.	PUNCT
taxlaw-2831	421	1	see	see	VERB
taxlaw-2831	421	2	jane	jane	PROPN
taxlaw-2831	421	3	g.	g.	PROPN
taxlaw-2831	421	4	gravelle	gravelle	PROPN
taxlaw-2831	421	5	,	,	PUNCT
taxlaw-2831	421	6	cong	cong	PROPN
taxlaw-2831	421	7	.	.	PUNCT
taxlaw-2831	422	1	research	research	NOUN
taxlaw-2831	422	2	serv	serv	PROPN
taxlaw-2831	422	3	.	.	PROPN
taxlaw-2831	422	4	,	,	PUNCT
taxlaw-2831	422	5	r42959	r42959	NOUN
taxlaw-2831	422	6	,	,	PUNCT
taxlaw-2831	422	7	the	the	DET
taxlaw-2831	422	8	estate	estate	NOUN
taxlaw-2831	422	9	and	and	CCONJ
taxlaw-2831	422	10	gift	gift	NOUN
taxlaw-2831	422	11	tax	tax	NOUN
taxlaw-2831	422	12	provisions	provision	NOUN
taxlaw-2831	422	13	of	of	ADP
taxlaw-2831	422	14	the	the	DET
taxlaw-2831	422	15	american	american	ADJ
taxlaw-2831	422	16	taxpayer	taxpayer	PROPN
taxlaw-2831	422	17	relief	relief	PROPN
taxlaw-2831	422	18	act	act	NOUN
taxlaw-2831	422	19	of	of	ADP
taxlaw-2831	422	20	2012	2012	NUM
taxlaw-2831	422	21	,	,	PUNCT
taxlaw-2831	422	22	at	at	ADP
taxlaw-2831	422	23	6	6	NUM
taxlaw-2831	422	24	(	(	PUNCT
taxlaw-2831	422	25	2013	2013	NUM
taxlaw-2831	422	26	)	)	PUNCT
taxlaw-2831	422	27	(	(	PUNCT
taxlaw-2831	422	28	discussing	discuss	VERB
taxlaw-2831	422	29	the	the	DET
taxlaw-2831	422	30	administration‘s	administration‘s	PROPN
taxlaw-2831	422	31	flp	flp	NOUN
taxlaw-2831	422	32	proposal	proposal	NOUN
taxlaw-2831	422	33	within	within	ADP
taxlaw-2831	422	34	the	the	DET
taxlaw-2831	422	35	minority	minority	NOUN
taxlaw-2831	422	36	discounts	discount	NOUN
taxlaw-2831	422	37	section	section	NOUN
taxlaw-2831	422	38	)	)	PUNCT
taxlaw-2831	422	39	,	,	PUNCT
taxlaw-2831	422	40	available	available	ADJ
taxlaw-2831	422	41	at	at	ADP
taxlaw-2831	422	42	https://www.fas.org/sgp/crs/misc/	https://www.fas.org/sgp/crs/misc/	PROPN
taxlaw-2831	422	43	r42959.pdf	r42959.pdf	PROPN
taxlaw-2831	422	44	.	.	PUNCT
taxlaw-2831	423	1	81	81	NUM
taxlaw-2831	423	2	see	see	VERB
taxlaw-2831	423	3	caron	caron	PROPN
taxlaw-2831	423	4	&	&	CCONJ
taxlaw-2831	423	5	repetti	repetti	PROPN
taxlaw-2831	423	6	,	,	PUNCT
taxlaw-2831	423	7	supra	supra	PROPN
taxlaw-2831	423	8	note	note	PROPN
taxlaw-2831	423	9	78	78	NUM
taxlaw-2831	423	10	,	,	PUNCT
taxlaw-2831	423	11	at	at	ADP
taxlaw-2831	423	12	1234	1234	NUM
taxlaw-2831	423	13	(	(	PUNCT
taxlaw-2831	423	14	rejecting	reject	VERB
taxlaw-2831	423	15	a	a	DET
taxlaw-2831	423	16	family	family	NOUN
taxlaw-2831	423	17	business	business	NOUN
taxlaw-2831	423	18	exception	exception	NOUN
taxlaw-2831	423	19	to	to	ADP
taxlaw-2831	423	20	their	their	PRON
taxlaw-2831	423	21	proposal	proposal	NOUN
taxlaw-2831	423	22	)	)	PUNCT
taxlaw-2831	423	23	.	.	PUNCT
taxlaw-2831	424	1	82	82	NUM
taxlaw-2831	424	2	that	that	ADV
taxlaw-2831	424	3	is	be	AUX
taxlaw-2831	424	4	,	,	PUNCT
taxlaw-2831	424	5	there	there	PRON
taxlaw-2831	424	6	would	would	AUX
taxlaw-2831	424	7	be	be	AUX
taxlaw-2831	424	8	no	no	DET
taxlaw-2831	424	9	motive	motive	ADJ
taxlaw-2831	424	10	inquiry	inquiry	NOUN
taxlaw-2831	424	11	except	except	SCONJ
taxlaw-2831	424	12	to	to	ADP
taxlaw-2831	424	13	the	the	DET
taxlaw-2831	424	14	extent	extent	NOUN
taxlaw-2831	424	15	that	that	SCONJ
taxlaw-2831	424	16	the	the	DET
taxlaw-2831	424	17	regulations	regulation	NOUN
taxlaw-2831	424	18	define	define	VERB
taxlaw-2831	424	19	the	the	DET
taxlaw-2831	424	20	ordinary	ordinary	ADJ
taxlaw-2831	424	21	course	course	NOUN
taxlaw-2831	424	22	of	of	ADP
taxlaw-2831	424	23	business	business	NOUN
taxlaw-2831	424	24	exception	exception	NOUN
taxlaw-2831	424	25	as	as	ADP
taxlaw-2831	424	26	being	be	AUX
taxlaw-2831	424	27	―free	―free	VERB
taxlaw-2831	424	28	from	from	ADP
taxlaw-2831	424	29	any	any	DET
taxlaw-2831	424	30	donative	donative	ADJ
taxlaw-2831	424	31	intent.‖	intent.‖	PROPN
taxlaw-2831	424	32	see	see	VERB
taxlaw-2831	424	33	treas	treas	PROPN
taxlaw-2831	424	34	.	.	PUNCT
taxlaw-2831	425	1	reg	reg	PROPN
taxlaw-2831	425	2	.	.	PUNCT
taxlaw-2831	426	1	§	§	NOUN
taxlaw-2831	426	2	25.2512	25.2512	NUM
taxlaw-2831	426	3	-	-	SYM
taxlaw-2831	426	4	8	8	NUM
taxlaw-2831	426	5	.	.	NOUN
taxlaw-2831	426	6	83	83	NUM
taxlaw-2831	426	7	treas	trea	NOUN
taxlaw-2831	426	8	.	.	PUNCT
taxlaw-2831	427	1	reg	reg	PROPN
taxlaw-2831	427	2	.	.	PUNCT
taxlaw-2831	428	1	§	§	PROPN
taxlaw-2831	428	2	25.2511	25.2511	NUM
taxlaw-2831	428	3	-	-	SYM
taxlaw-2831	428	4	2(a	2(a	NUM
taxlaw-2831	428	5	)	)	PUNCT
taxlaw-2831	428	6	.	.	PUNCT
taxlaw-2831	429	1	84	84	NUM
taxlaw-2831	429	2	treas	trea	NOUN
taxlaw-2831	429	3	.	.	PUNCT
taxlaw-2831	430	1	reg	reg	PROPN
taxlaw-2831	430	2	.	.	PUNCT
taxlaw-2831	431	1	§	§	PROPN
taxlaw-2831	431	2	25.2511	25.2511	NUM
taxlaw-2831	431	3	-	-	SYM
taxlaw-2831	431	4	2(b	2(b	NUM
taxlaw-2831	431	5	)	)	PUNCT
taxlaw-2831	431	6	.	.	PUNCT
taxlaw-2831	432	1	a	a	DET
taxlaw-2831	432	2	purely	purely	ADV
taxlaw-2831	432	3	administrative	administrative	ADJ
taxlaw-2831	432	4	power	power	NOUN
taxlaw-2831	432	5	subject	subject	ADJ
taxlaw-2831	432	6	to	to	ADP
taxlaw-2831	432	7	fiduciary	fiduciary	ADJ
taxlaw-2831	432	8	restraints	restraint	NOUN
taxlaw-2831	432	9	is	be	AUX
taxlaw-2831	432	10	not	not	PART
taxlaw-2831	432	11	considered	consider	VERB
taxlaw-2831	432	12	a	a	DET
taxlaw-2831	432	13	retained	retain	VERB
taxlaw-2831	432	14	power	power	NOUN
taxlaw-2831	432	15	either	either	CCONJ
taxlaw-2831	432	16	under	under	ADP
taxlaw-2831	432	17	current	current	ADJ
taxlaw-2831	432	18	transfer	transfer	NOUN
taxlaw-2831	432	19	tax	tax	NOUN
taxlaw-2831	432	20	rules	rule	NOUN
taxlaw-2831	432	21	or	or	CCONJ
taxlaw-2831	432	22	under	under	ADP
taxlaw-2831	432	23	the	the	DET
taxlaw-2831	432	24	proposed	propose	VERB
taxlaw-2831	432	25	simpler	simple	ADJ
taxlaw-2831	432	26	gift	gift	NOUN
taxlaw-2831	432	27	tax	tax	NOUN
taxlaw-2831	432	28	.	.	PUNCT
taxlaw-2831	433	1	see	see	VERB
taxlaw-2831	433	2	casner	casner	NOUN
taxlaw-2831	433	3	,	,	PUNCT
taxlaw-2831	433	4	supra	supra	PROPN
taxlaw-2831	433	5	note	note	PROPN
taxlaw-2831	433	6	28	28	NUM
taxlaw-2831	433	7	,	,	PUNCT
taxlaw-2831	433	8	at	at	ADP
taxlaw-2831	433	9	547	547	NUM
taxlaw-2831	433	10	(	(	PUNCT
taxlaw-2831	433	11	―[a	―[a	NOUN
taxlaw-2831	433	12	]	]	X
taxlaw-2831	433	13	problem	problem	NOUN
taxlaw-2831	433	14	is	be	AUX
taxlaw-2831	433	15	presented	present	VERB
taxlaw-2831	433	16	as	as	ADP
taxlaw-2831	433	17	to	to	ADP
taxlaw-2831	433	18	whether	whether	SCONJ
taxlaw-2831	433	19	certain	certain	ADJ
taxlaw-2831	433	20	administrative	administrative	ADJ
taxlaw-2831	433	21	powers	power	NOUN
taxlaw-2831	433	22	are	be	AUX
taxlaw-2831	433	23	to	to	PART
taxlaw-2831	433	24	be	be	AUX
taxlaw-2831	433	25	regarded	regard	VERB
taxlaw-2831	433	26	as	as	ADP
taxlaw-2831	433	27	powers	power	NOUN
taxlaw-2831	433	28	to	to	PART
taxlaw-2831	433	29	determine	determine	VERB
taxlaw-2831	433	30	who	who	PRON
taxlaw-2831	433	31	takes	take	VERB
taxlaw-2831	433	32	under	under	ADP
taxlaw-2831	433	33	the	the	DET
taxlaw-2831	433	34	transfer	transfer	NOUN
taxlaw-2831	433	35	.	.	PUNCT
taxlaw-2831	434	1	even	even	ADV
taxlaw-2831	434	2	if	if	SCONJ
taxlaw-2831	434	3	broadly	broadly	ADV
taxlaw-2831	434	4	stated	state	VERB
taxlaw-2831	434	5	,	,	PUNCT
taxlaw-2831	434	6	basically	basically	ADV
taxlaw-2831	434	7	administrative	administrative	ADJ
taxlaw-2831	434	8	powers	power	NOUN
taxlaw-2831	434	9	should	should	AUX
taxlaw-2831	434	10	not	not	PART
taxlaw-2831	434	11	be	be	AUX
taxlaw-2831	434	12	so	so	ADV
taxlaw-2831	434	13	regarded	regard	VERB
taxlaw-2831	434	14	,	,	PUNCT
taxlaw-2831	434	15	if	if	SCONJ
taxlaw-2831	434	16	under	under	ADP
taxlaw-2831	434	17	the	the	DET
taxlaw-2831	434	18	controlling	control	VERB
taxlaw-2831	434	19	local	local	ADJ
taxlaw-2831	434	20	law	law	NOUN
taxlaw-2831	434	21	the	the	DET
taxlaw-2831	434	22	trustee	trustee	NOUN
taxlaw-2831	434	23	is	be	AUX
taxlaw-2831	434	24	subject	subject	ADJ
taxlaw-2831	434	25	to	to	ADP
taxlaw-2831	434	26	fiduciary	fiduciary	ADJ
taxlaw-2831	434	27	standards	standard	NOUN
taxlaw-2831	434	28	in	in	ADP
taxlaw-2831	434	29	their	their	PRON
taxlaw-2831	434	30	exercise.‖	exercise.‖	NOUN
taxlaw-2831	434	31	)	)	PUNCT
taxlaw-2831	434	32	.	.	PUNCT
taxlaw-2831	435	1	196	196	NUM
taxlaw-2831	435	2	columbia	columbia	PROPN
taxlaw-2831	435	3	journal	journal	PROPN
taxlaw-2831	435	4	of	of	ADP
taxlaw-2831	435	5	tax	tax	NOUN
taxlaw-2831	435	6	law	law	NOUN
taxlaw-2831	435	7	[	[	X
taxlaw-2831	435	8	vol	vol	NOUN
taxlaw-2831	435	9	.	.	PUNCT
taxlaw-2831	435	10	6:182	6:182	NOUN
taxlaw-2831	435	11	there	there	ADV
taxlaw-2831	435	12	.	.	PUNCT
taxlaw-2831	436	1	the	the	DET
taxlaw-2831	436	2	rest	rest	NOUN
taxlaw-2831	436	3	of	of	ADP
taxlaw-2831	436	4	the	the	DET
taxlaw-2831	436	5	regulation	regulation	NOUN
taxlaw-2831	436	6	contains	contain	VERB
taxlaw-2831	436	7	double	double	ADJ
taxlaw-2831	436	8	negatives	negative	NOUN
taxlaw-2831	436	9	,	,	PUNCT
taxlaw-2831	436	10	85	85	NUM
taxlaw-2831	436	11	convoluted	convoluted	ADJ
taxlaw-2831	436	12	syntax	syntax	NOUN
taxlaw-2831	436	13	,	,	PUNCT
taxlaw-2831	436	14	86	86	NUM
taxlaw-2831	436	15	and	and	CCONJ
taxlaw-2831	436	16	is	be	AUX
taxlaw-2831	436	17	generally	generally	ADV
taxlaw-2831	436	18	confusing	confusing	ADJ
taxlaw-2831	436	19	.	.	PUNCT
taxlaw-2831	437	1	87	87	NUM
taxlaw-2831	437	2	more	more	ADV
taxlaw-2831	437	3	significantly	significantly	ADV
taxlaw-2831	437	4	,	,	PUNCT
taxlaw-2831	437	5	the	the	DET
taxlaw-2831	437	6	remainder	remainder	NOUN
taxlaw-2831	437	7	of	of	ADP
taxlaw-2831	437	8	the	the	DET
taxlaw-2831	437	9	regulation	regulation	NOUN
taxlaw-2831	437	10	parses	parse	VERB
taxlaw-2831	437	11	unsatisfying	unsatisfying	ADJ
taxlaw-2831	437	12	distinctions	distinction	NOUN
taxlaw-2831	437	13	and	and	CCONJ
taxlaw-2831	437	14	creates	create	VERB
taxlaw-2831	437	15	inconsistency	inconsistency	NOUN
taxlaw-2831	437	16	with	with	ADP
taxlaw-2831	437	17	the	the	DET
taxlaw-2831	437	18	estate	estate	NOUN
taxlaw-2831	437	19	tax	tax	NOUN
taxlaw-2831	437	20	provisions	provision	NOUN
taxlaw-2831	437	21	covering	cover	VERB
taxlaw-2831	437	22	identical	identical	ADJ
taxlaw-2831	437	23	types	type	NOUN
taxlaw-2831	437	24	of	of	ADP
taxlaw-2831	437	25	transfers	transfer	NOUN
taxlaw-2831	437	26	.	.	PUNCT
taxlaw-2831	438	1	for	for	ADP
taxlaw-2831	438	2	example	example	NOUN
taxlaw-2831	438	3	,	,	PUNCT
taxlaw-2831	438	4	it	it	PRON
taxlaw-2831	438	5	makes	make	VERB
taxlaw-2831	438	6	sense	sense	NOUN
taxlaw-2831	438	7	that	that	SCONJ
taxlaw-2831	438	8	if	if	SCONJ
taxlaw-2831	438	9	the	the	DET
taxlaw-2831	438	10	donor	donor	NOUN
taxlaw-2831	438	11	retains	retain	VERB
taxlaw-2831	438	12	the	the	DET
taxlaw-2831	438	13	power	power	NOUN
taxlaw-2831	438	14	to	to	PART
taxlaw-2831	438	15	name	name	VERB
taxlaw-2831	438	16	new	new	ADJ
taxlaw-2831	438	17	beneficiaries	beneficiary	NOUN
taxlaw-2831	438	18	,	,	PUNCT
taxlaw-2831	438	19	the	the	DET
taxlaw-2831	438	20	gift	gift	NOUN
taxlaw-2831	438	21	is	be	AUX
taxlaw-2831	438	22	not	not	PART
taxlaw-2831	438	23	complete	complete	ADJ
taxlaw-2831	438	24	;	;	PUNCT
taxlaw-2831	438	25	however	however	ADV
taxlaw-2831	438	26	,	,	PUNCT
taxlaw-2831	438	27	it	it	PRON
taxlaw-2831	438	28	is	be	AUX
taxlaw-2831	438	29	unclear	unclear	ADJ
taxlaw-2831	438	30	why	why	SCONJ
taxlaw-2831	438	31	the	the	DET
taxlaw-2831	438	32	regulation	regulation	NOUN
taxlaw-2831	438	33	does	do	AUX
taxlaw-2831	438	34	not	not	PART
taxlaw-2831	438	35	view	view	VERB
taxlaw-2831	438	36	the	the	DET
taxlaw-2831	438	37	donor‘s	donor‘	VERB
taxlaw-2831	438	38	retained	retain	VERB
taxlaw-2831	438	39	power	power	NOUN
taxlaw-2831	438	40	over	over	ADP
taxlaw-2831	438	41	the	the	DET
taxlaw-2831	438	42	timing	timing	NOUN
taxlaw-2831	438	43	of	of	ADP
taxlaw-2831	438	44	the	the	DET
taxlaw-2831	438	45	donee‘s	donee‘s	PROPN
taxlaw-2831	438	46	receipt	receipt	NOUN
taxlaw-2831	438	47	of	of	ADP
taxlaw-2831	438	48	the	the	DET
taxlaw-2831	438	49	gift	gift	NOUN
taxlaw-2831	438	50	in	in	ADP
taxlaw-2831	438	51	the	the	DET
taxlaw-2831	438	52	same	same	ADJ
taxlaw-2831	438	53	light	light	NOUN
taxlaw-2831	438	54	.	.	PUNCT
taxlaw-2831	439	1	88	88	NUM
taxlaw-2831	439	2	why	why	SCONJ
taxlaw-2831	439	3	is	be	AUX
taxlaw-2831	439	4	the	the	DET
taxlaw-2831	439	5	retained	retain	VERB
taxlaw-2831	439	6	control	control	NOUN
taxlaw-2831	439	7	over	over	ADP
taxlaw-2831	439	8	timing	time	VERB
taxlaw-2831	439	9	insufficient	insufficient	ADJ
taxlaw-2831	439	10	to	to	PART
taxlaw-2831	439	11	negate	negate	VERB
taxlaw-2831	439	12	the	the	DET
taxlaw-2831	439	13	transfer	transfer	NOUN
taxlaw-2831	439	14	of	of	ADP
taxlaw-2831	439	15	the	the	DET
taxlaw-2831	439	16	donor‘s	donor‘s	ADJ
taxlaw-2831	439	17	control	control	NOUN
taxlaw-2831	439	18	?	?	PUNCT
taxlaw-2831	440	1	if	if	SCONJ
taxlaw-2831	440	2	,	,	PUNCT
taxlaw-2831	440	3	as	as	ADP
taxlaw-2831	440	4	donee	donee	NOUN
taxlaw-2831	440	5	,	,	PUNCT
taxlaw-2831	440	6	i	i	PRON
taxlaw-2831	440	7	may	may	AUX
taxlaw-2831	440	8	have	have	VERB
taxlaw-2831	440	9	to	to	PART
taxlaw-2831	440	10	wait	wait	VERB
taxlaw-2831	440	11	fifty	fifty	NUM
taxlaw-2831	440	12	years	year	NOUN
taxlaw-2831	440	13	or	or	CCONJ
taxlaw-2831	440	14	more	more	ADJ
taxlaw-2831	440	15	to	to	PART
taxlaw-2831	440	16	receive	receive	VERB
taxlaw-2831	440	17	the	the	DET
taxlaw-2831	440	18	property	property	NOUN
taxlaw-2831	440	19	(	(	PUNCT
taxlaw-2831	440	20	although	although	SCONJ
taxlaw-2831	440	21	i	i	PRON
taxlaw-2831	440	22	may	may	AUX
taxlaw-2831	440	23	receive	receive	VERB
taxlaw-2831	440	24	it	it	PRON
taxlaw-2831	440	25	earlier	early	ADV
taxlaw-2831	440	26	at	at	ADP
taxlaw-2831	440	27	the	the	DET
taxlaw-2831	440	28	donor‘s	donor‘s	ADJ
taxlaw-2831	440	29	whim	whim	NOUN
taxlaw-2831	440	30	)	)	PUNCT
taxlaw-2831	440	31	,	,	PUNCT
taxlaw-2831	440	32	how	how	SCONJ
taxlaw-2831	440	33	has	have	AUX
taxlaw-2831	440	34	the	the	DET
taxlaw-2831	440	35	donor	donor	NOUN
taxlaw-2831	440	36	relinquished	relinquish	VERB
taxlaw-2831	440	37	sufficient	sufficient	ADJ
taxlaw-2831	440	38	control	control	NOUN
taxlaw-2831	440	39	over	over	ADP
taxlaw-2831	440	40	the	the	DET
taxlaw-2831	440	41	property	property	NOUN
taxlaw-2831	440	42	to	to	PART
taxlaw-2831	440	43	indicate	indicate	VERB
taxlaw-2831	440	44	she	she	PRON
taxlaw-2831	440	45	has	have	AUX
taxlaw-2831	440	46	surrendered	surrender	VERB
taxlaw-2831	440	47	ownership	ownership	NOUN
taxlaw-2831	440	48	of	of	ADP
taxlaw-2831	440	49	the	the	DET
taxlaw-2831	440	50	property	property	NOUN
taxlaw-2831	440	51	?	?	PUNCT
taxlaw-2831	441	1	under	under	ADP
taxlaw-2831	441	2	the	the	DET
taxlaw-2831	441	3	estate	estate	NOUN
taxlaw-2831	441	4	tax	tax	NOUN
taxlaw-2831	441	5	provisions	provision	NOUN
taxlaw-2831	441	6	,	,	PUNCT
taxlaw-2831	441	7	if	if	SCONJ
taxlaw-2831	441	8	one	one	PRON
taxlaw-2831	441	9	retains	retain	VERB
taxlaw-2831	441	10	control	control	NOUN
taxlaw-2831	441	11	over	over	ADP
taxlaw-2831	441	12	the	the	DET
taxlaw-2831	441	13	timing	timing	NOUN
taxlaw-2831	441	14	of	of	ADP
taxlaw-2831	441	15	beneficial	beneficial	ADJ
taxlaw-2831	441	16	enjoyment	enjoyment	NOUN
taxlaw-2831	441	17	of	of	ADP
taxlaw-2831	441	18	transferred	transfer	VERB
taxlaw-2831	441	19	property	property	NOUN
taxlaw-2831	441	20	,	,	PUNCT
taxlaw-2831	441	21	the	the	DET
taxlaw-2831	441	22	property	property	NOUN
taxlaw-2831	441	23	is	be	AUX
taxlaw-2831	441	24	thereby	thereby	ADV
taxlaw-2831	441	25	in	in	ADP
taxlaw-2831	441	26	the	the	DET
taxlaw-2831	441	27	donor‘s	donor‘s	ADJ
taxlaw-2831	441	28	estate	estate	NOUN
taxlaw-2831	441	29	.	.	PUNCT
taxlaw-2831	442	1	89	89	NUM
taxlaw-2831	443	1	thus	thus	ADV
taxlaw-2831	443	2	,	,	PUNCT
taxlaw-2831	443	3	the	the	DET
taxlaw-2831	443	4	conflict	conflict	NOUN
taxlaw-2831	443	5	with	with	ADP
taxlaw-2831	443	6	the	the	DET
taxlaw-2831	443	7	estate	estate	NOUN
taxlaw-2831	443	8	tax	tax	NOUN
taxlaw-2831	443	9	rules	rule	NOUN
taxlaw-2831	443	10	indicates	indicate	VERB
taxlaw-2831	443	11	she	she	PRON
taxlaw-2831	443	12	has	have	AUX
taxlaw-2831	443	13	not	not	PART
taxlaw-2831	443	14	transferred	transfer	VERB
taxlaw-2831	443	15	such	such	ADJ
taxlaw-2831	443	16	ownership	ownership	NOUN
taxlaw-2831	443	17	.	.	PUNCT
taxlaw-2831	444	1	likewise	likewise	ADV
taxlaw-2831	444	2	,	,	PUNCT
taxlaw-2831	444	3	the	the	DET
taxlaw-2831	444	4	gift	gift	NOUN
taxlaw-2831	444	5	tax	tax	NOUN
taxlaw-2831	444	6	rule	rule	NOUN
taxlaw-2831	444	7	for	for	ADP
taxlaw-2831	444	8	joint	joint	ADJ
taxlaw-2831	444	9	retained	retain	VERB
taxlaw-2831	444	10	control	control	NOUN
taxlaw-2831	444	11	under	under	ADP
taxlaw-2831	444	12	the	the	DET
taxlaw-2831	444	13	regulation	regulation	NOUN
taxlaw-2831	444	14	90	90	NUM
taxlaw-2831	444	15	effectuates	effectuate	NOUN
taxlaw-2831	444	16	a	a	DET
taxlaw-2831	444	17	completed	complete	VERB
taxlaw-2831	444	18	gift	gift	NOUN
taxlaw-2831	444	19	that	that	SCONJ
taxlaw-2831	444	20	,	,	PUNCT
taxlaw-2831	444	21	under	under	ADP
taxlaw-2831	444	22	the	the	DET
taxlaw-2831	444	23	estate	estate	NOUN
taxlaw-2831	444	24	tax	tax	NOUN
taxlaw-2831	444	25	rules	rule	NOUN
taxlaw-2831	444	26	,	,	PUNCT
taxlaw-2831	444	27	is	be	AUX
taxlaw-2831	444	28	subject	subject	ADJ
taxlaw-2831	444	29	to	to	ADP
taxlaw-2831	444	30	estate	estate	NOUN
taxlaw-2831	444	31	tax	tax	NOUN
taxlaw-2831	444	32	inclusion	inclusion	NOUN
taxlaw-2831	444	33	.	.	PUNCT
taxlaw-2831	445	1	91	91	NUM
taxlaw-2831	446	1	the	the	DET
taxlaw-2831	446	2	gift	gift	NOUN
taxlaw-2831	446	3	tax	tax	NOUN
taxlaw-2831	446	4	rule	rule	NOUN
taxlaw-2831	446	5	concerning	concern	VERB
taxlaw-2831	446	6	the	the	DET
taxlaw-2831	446	7	donor‘s	donor‘s	ADJ
taxlaw-2831	446	8	retention	retention	NOUN
taxlaw-2831	446	9	of	of	ADP
taxlaw-2831	446	10	a	a	DET
taxlaw-2831	446	11	power	power	NOUN
taxlaw-2831	446	12	jointly	jointly	ADV
taxlaw-2831	446	13	with	with	ADP
taxlaw-2831	446	14	another	another	PRON
taxlaw-2831	446	15	requires	require	VERB
taxlaw-2831	446	16	that	that	SCONJ
taxlaw-2831	446	17	the	the	DET
taxlaw-2831	446	18	other	other	ADJ
taxlaw-2831	446	19	power	power	NOUN
taxlaw-2831	446	20	holder	holder	NOUN
taxlaw-2831	446	21	be	be	AUX
taxlaw-2831	446	22	someone	someone	PRON
taxlaw-2831	446	23	who	who	PRON
taxlaw-2831	446	24	has	have	VERB
taxlaw-2831	446	25	a	a	DET
taxlaw-2831	446	26	―substantial	―substantial	ADJ
taxlaw-2831	446	27	adverse	adverse	ADJ
taxlaw-2831	446	28	interest‖	interest‖	PROPN
taxlaw-2831	446	29	92	92	NUM
taxlaw-2831	446	30	to	to	ADP
taxlaw-2831	446	31	the	the	DET
taxlaw-2831	446	32	donor‘s	donor‘	VERB
taxlaw-2831	446	33	exercise	exercise	NOUN
taxlaw-2831	446	34	of	of	ADP
taxlaw-2831	446	35	her	her	PRON
taxlaw-2831	446	36	power	power	NOUN
taxlaw-2831	446	37	in	in	ADP
taxlaw-2831	446	38	order	order	NOUN
taxlaw-2831	446	39	for	for	SCONJ
taxlaw-2831	446	40	the	the	DET
taxlaw-2831	446	41	gift	gift	NOUN
taxlaw-2831	446	42	to	to	PART
taxlaw-2831	446	43	be	be	AUX
taxlaw-2831	446	44	complete	complete	ADJ
taxlaw-2831	446	45	.	.	PUNCT
taxlaw-2831	447	1	the	the	DET
taxlaw-2831	447	2	rationale	rationale	NOUN
taxlaw-2831	447	3	is	be	AUX
taxlaw-2831	447	4	that	that	SCONJ
taxlaw-2831	447	5	self	self	NOUN
taxlaw-2831	447	6	-	-	PUNCT
taxlaw-2831	447	7	interest	interest	NOUN
taxlaw-2831	447	8	will	will	AUX
taxlaw-2831	447	9	make	make	VERB
taxlaw-2831	447	10	the	the	DET
taxlaw-2831	447	11	joint	joint	ADJ
taxlaw-2831	447	12	power	power	NOUN
taxlaw-2831	447	13	holder	holder	NOUN
taxlaw-2831	447	14	reluctant	reluctant	ADJ
taxlaw-2831	447	15	to	to	PART
taxlaw-2831	447	16	allow	allow	VERB
taxlaw-2831	447	17	the	the	DET
taxlaw-2831	447	18	donor	donor	NOUN
taxlaw-2831	447	19	to	to	PART
taxlaw-2831	447	20	exercise	exercise	VERB
taxlaw-2831	447	21	her	her	PRON
taxlaw-2831	447	22	power	power	NOUN
taxlaw-2831	447	23	,	,	PUNCT
taxlaw-2831	447	24	93	93	NUM
taxlaw-2831	447	25	but	but	CCONJ
taxlaw-2831	447	26	the	the	DET
taxlaw-2831	447	27	estate	estate	NOUN
taxlaw-2831	447	28	tax	tax	NOUN
taxlaw-2831	447	29	rule	rule	NOUN
taxlaw-2831	447	30	requires	require	VERB
taxlaw-2831	447	31	estate	estate	NOUN
taxlaw-2831	447	32	tax	tax	NOUN
taxlaw-2831	447	33	inclusion	inclusion	NOUN
taxlaw-2831	447	34	if	if	SCONJ
taxlaw-2831	447	35	the	the	DET
taxlaw-2831	447	36	donor	donor	NOUN
taxlaw-2831	447	37	retains	retain	VERB
taxlaw-2831	447	38	at	at	ADP
taxlaw-2831	447	39	her	her	PRON
taxlaw-2831	447	40	death	death	NOUN
taxlaw-2831	447	41	a	a	DET
taxlaw-2831	447	42	power	power	NOUN
taxlaw-2831	447	43	jointly	jointly	ADV
taxlaw-2831	447	44	with	with	ADP
taxlaw-2831	447	45	anyone	anyone	PRON
taxlaw-2831	447	46	.	.	PUNCT
taxlaw-2831	448	1	while	while	SCONJ
taxlaw-2831	448	2	the	the	DET
taxlaw-2831	448	3	gift	gift	NOUN
taxlaw-2831	448	4	tax	tax	NOUN
taxlaw-2831	448	5	motivation	motivation	NOUN
taxlaw-2831	448	6	-	-	PUNCT
taxlaw-2831	448	7	based	base	VERB
taxlaw-2831	448	8	principle	principle	NOUN
taxlaw-2831	448	9	may	may	AUX
taxlaw-2831	448	10	or	or	CCONJ
taxlaw-2831	448	11	may	may	AUX
taxlaw-2831	448	12	not	not	PART
taxlaw-2831	448	13	be	be	AUX
taxlaw-2831	448	14	appropriate	appropriate	ADJ
taxlaw-2831	448	15	(	(	PUNCT
taxlaw-2831	448	16	since	since	SCONJ
taxlaw-2831	448	17	the	the	DET
taxlaw-2831	448	18	wealthy	wealthy	ADJ
taxlaw-2831	448	19	donor	donor	NOUN
taxlaw-2831	448	20	likely	likely	ADV
taxlaw-2831	448	21	has	have	VERB
taxlaw-2831	448	22	more	more	ADJ
taxlaw-2831	448	23	power	power	NOUN
taxlaw-2831	448	24	85	85	NUM
taxlaw-2831	448	25	see	see	NOUN
taxlaw-2831	448	26	,	,	PUNCT
taxlaw-2831	448	27	e.g.	e.g.	ADV
taxlaw-2831	448	28	,	,	PUNCT
taxlaw-2831	448	29	treas	treas	PROPN
taxlaw-2831	448	30	.	.	PUNCT
taxlaw-2831	449	1	reg	reg	PROPN
taxlaw-2831	449	2	.	.	PUNCT
taxlaw-2831	450	1	§	§	PROPN
taxlaw-2831	450	2	25.2511	25.2511	NUM
taxlaw-2831	450	3	-	-	SYM
taxlaw-2831	450	4	2(d	2(d	NUM
taxlaw-2831	450	5	)	)	PUNCT
taxlaw-2831	450	6	(	(	PUNCT
taxlaw-2831	450	7	―a	―a	NOUN
taxlaw-2831	450	8	gift	gift	NOUN
taxlaw-2831	450	9	is	be	AUX
taxlaw-2831	450	10	not	not	PART
taxlaw-2831	450	11	considered	consider	VERB
taxlaw-2831	450	12	incomplete	incomplete	ADJ
taxlaw-2831	450	13	.	.	PUNCT
taxlaw-2831	450	14	.	.	PUNCT
taxlaw-2831	450	15	.	.	PUNCT
taxlaw-2831	451	1	.‖	.‖	PROPN
taxlaw-2831	452	1	(	(	PUNCT
taxlaw-2831	452	2	emphasis	emphasis	NOUN
taxlaw-2831	452	3	added	add	VERB
taxlaw-2831	452	4	)	)	PUNCT
taxlaw-2831	452	5	)	)	PUNCT
taxlaw-2831	452	6	.	.	PUNCT
taxlaw-2831	453	1	86	86	NUM
taxlaw-2831	453	2	see	see	VERB
taxlaw-2831	453	3	,	,	PUNCT
taxlaw-2831	453	4	e.g.	e.g.	ADV
taxlaw-2831	453	5	,	,	PUNCT
taxlaw-2831	453	6	treas	treas	PROPN
taxlaw-2831	453	7	.	.	PUNCT
taxlaw-2831	454	1	reg	reg	PROPN
taxlaw-2831	454	2	.	.	PUNCT
taxlaw-2831	455	1	§	§	PROPN
taxlaw-2831	455	2	25.2511	25.2511	NUM
taxlaw-2831	455	3	-	-	SYM
taxlaw-2831	455	4	2(c	2(c	NUM
taxlaw-2831	455	5	)	)	PUNCT
taxlaw-2831	455	6	(	(	PUNCT
taxlaw-2831	455	7	―thus	―thus	ADP
taxlaw-2831	455	8	,	,	PUNCT
taxlaw-2831	455	9	if	if	SCONJ
taxlaw-2831	455	10	an	an	DET
taxlaw-2831	455	11	estate	estate	NOUN
taxlaw-2831	455	12	for	for	ADP
taxlaw-2831	455	13	life	life	NOUN
taxlaw-2831	455	14	is	be	AUX
taxlaw-2831	455	15	transferred	transfer	VERB
taxlaw-2831	455	16	but	but	CCONJ
taxlaw-2831	455	17	,	,	PUNCT
taxlaw-2831	455	18	by	by	ADP
taxlaw-2831	455	19	an	an	DET
taxlaw-2831	455	20	exercise	exercise	NOUN
taxlaw-2831	455	21	of	of	ADP
taxlaw-2831	455	22	a	a	DET
taxlaw-2831	455	23	power	power	NOUN
taxlaw-2831	455	24	,	,	PUNCT
taxlaw-2831	455	25	the	the	DET
taxlaw-2831	455	26	estate	estate	NOUN
taxlaw-2831	455	27	may	may	AUX
taxlaw-2831	455	28	be	be	AUX
taxlaw-2831	455	29	terminated	terminate	VERB
taxlaw-2831	455	30	or	or	CCONJ
taxlaw-2831	455	31	cut	cut	VERB
taxlaw-2831	455	32	down	down	ADP
taxlaw-2831	455	33	by	by	ADP
taxlaw-2831	455	34	the	the	DET
taxlaw-2831	455	35	donor	donor	NOUN
taxlaw-2831	455	36	to	to	ADP
taxlaw-2831	455	37	one	one	NUM
taxlaw-2831	455	38	of	of	ADP
taxlaw-2831	455	39	less	less	ADJ
taxlaw-2831	455	40	value	value	NOUN
taxlaw-2831	455	41	,	,	PUNCT
taxlaw-2831	455	42	and	and	CCONJ
taxlaw-2831	455	43	without	without	ADP
taxlaw-2831	455	44	restriction	restriction	NOUN
taxlaw-2831	455	45	upon	upon	SCONJ
taxlaw-2831	455	46	the	the	DET
taxlaw-2831	455	47	extent	extent	NOUN
taxlaw-2831	455	48	to	to	PART
taxlaw-2831	455	49	which	which	PRON
taxlaw-2831	455	50	the	the	DET
taxlaw-2831	455	51	estate	estate	NOUN
taxlaw-2831	455	52	may	may	AUX
taxlaw-2831	455	53	be	be	AUX
taxlaw-2831	455	54	so	so	ADV
taxlaw-2831	455	55	cut	cut	VERB
taxlaw-2831	455	56	down	down	ADP
taxlaw-2831	455	57	,	,	PUNCT
taxlaw-2831	455	58	the	the	DET
taxlaw-2831	455	59	transfer	transfer	NOUN
taxlaw-2831	455	60	constitutes	constitute	VERB
taxlaw-2831	455	61	an	an	DET
taxlaw-2831	455	62	incomplete	incomplete	ADJ
taxlaw-2831	455	63	gift.‖	gift.‖	NOUN
taxlaw-2831	455	64	)	)	PUNCT
taxlaw-2831	455	65	.	.	PUNCT
taxlaw-2831	456	1	87	87	NUM
taxlaw-2831	456	2	treas	trea	NOUN
taxlaw-2831	456	3	.	.	PUNCT
taxlaw-2831	457	1	reg	reg	PROPN
taxlaw-2831	457	2	.	.	PUNCT
taxlaw-2831	458	1	§	§	PROPN
taxlaw-2831	458	2	25.2511	25.2511	NUM
taxlaw-2831	458	3	-	-	SYM
taxlaw-2831	458	4	2(b	2(b	NUM
taxlaw-2831	458	5	)	)	PUNCT
taxlaw-2831	458	6	(	(	PUNCT
taxlaw-2831	458	7	―for	―for	ADP
taxlaw-2831	458	8	example	example	NOUN
taxlaw-2831	458	9	,	,	PUNCT
taxlaw-2831	458	10	if	if	SCONJ
taxlaw-2831	458	11	a	a	DET
taxlaw-2831	458	12	donor	donor	NOUN
taxlaw-2831	458	13	transfers	transfer	VERB
taxlaw-2831	458	14	property	property	NOUN
taxlaw-2831	458	15	to	to	ADP
taxlaw-2831	458	16	another	another	PRON
taxlaw-2831	458	17	in	in	ADP
taxlaw-2831	458	18	trust	trust	NOUN
taxlaw-2831	458	19	to	to	PART
taxlaw-2831	458	20	pay	pay	VERB
taxlaw-2831	458	21	the	the	DET
taxlaw-2831	458	22	income	income	NOUN
taxlaw-2831	458	23	to	to	ADP
taxlaw-2831	458	24	the	the	DET
taxlaw-2831	458	25	donor	donor	NOUN
taxlaw-2831	458	26	or	or	CCONJ
taxlaw-2831	458	27	accumulate	accumulate	VERB
taxlaw-2831	458	28	it	it	PRON
taxlaw-2831	458	29	in	in	ADP
taxlaw-2831	458	30	the	the	DET
taxlaw-2831	458	31	discretion	discretion	NOUN
taxlaw-2831	458	32	of	of	ADP
taxlaw-2831	458	33	the	the	DET
taxlaw-2831	458	34	trustee	trustee	NOUN
taxlaw-2831	458	35	,	,	PUNCT
taxlaw-2831	458	36	and	and	CCONJ
taxlaw-2831	458	37	the	the	DET
taxlaw-2831	458	38	donor	donor	NOUN
taxlaw-2831	458	39	retains	retain	VERB
taxlaw-2831	458	40	a	a	DET
taxlaw-2831	458	41	testamentary	testamentary	ADJ
taxlaw-2831	458	42	power	power	NOUN
taxlaw-2831	458	43	to	to	PART
taxlaw-2831	458	44	appoint	appoint	VERB
taxlaw-2831	458	45	the	the	DET
taxlaw-2831	458	46	remainder	remainder	NOUN
taxlaw-2831	458	47	among	among	ADP
taxlaw-2831	458	48	his	his	PRON
taxlaw-2831	458	49	descendants	descendant	NOUN
taxlaw-2831	458	50	,	,	PUNCT
taxlaw-2831	458	51	no	no	DET
taxlaw-2831	458	52	portion	portion	NOUN
taxlaw-2831	458	53	of	of	ADP
taxlaw-2831	458	54	the	the	DET
taxlaw-2831	458	55	transfer	transfer	NOUN
taxlaw-2831	458	56	is	be	AUX
taxlaw-2831	458	57	a	a	DET
taxlaw-2831	458	58	completed	complete	VERB
taxlaw-2831	458	59	gift	gift	NOUN
taxlaw-2831	458	60	.	.	PUNCT
taxlaw-2831	459	1	on	on	ADP
taxlaw-2831	459	2	the	the	DET
taxlaw-2831	459	3	other	other	ADJ
taxlaw-2831	459	4	hand	hand	NOUN
taxlaw-2831	459	5	,	,	PUNCT
taxlaw-2831	459	6	if	if	SCONJ
taxlaw-2831	459	7	the	the	DET
taxlaw-2831	459	8	donor	donor	NOUN
taxlaw-2831	459	9	had	have	AUX
taxlaw-2831	459	10	not	not	PART
taxlaw-2831	459	11	retained	retain	VERB
taxlaw-2831	459	12	the	the	DET
taxlaw-2831	459	13	testamentary	testamentary	ADJ
taxlaw-2831	459	14	power	power	NOUN
taxlaw-2831	459	15	of	of	ADP
taxlaw-2831	459	16	appointment	appointment	NOUN
taxlaw-2831	459	17	,	,	PUNCT
taxlaw-2831	459	18	but	but	CCONJ
taxlaw-2831	459	19	instead	instead	ADV
taxlaw-2831	459	20	provided	provide	VERB
taxlaw-2831	459	21	that	that	SCONJ
taxlaw-2831	459	22	the	the	DET
taxlaw-2831	459	23	remainder	remainder	NOUN
taxlaw-2831	459	24	should	should	AUX
taxlaw-2831	459	25	go	go	VERB
taxlaw-2831	459	26	to	to	ADP
taxlaw-2831	459	27	x	x	PUNCT
taxlaw-2831	459	28	or	or	CCONJ
taxlaw-2831	459	29	his	his	PRON
taxlaw-2831	459	30	heirs	heir	NOUN
taxlaw-2831	459	31	,	,	PUNCT
taxlaw-2831	459	32	the	the	DET
taxlaw-2831	459	33	entire	entire	ADJ
taxlaw-2831	459	34	transfer	transfer	NOUN
taxlaw-2831	459	35	would	would	AUX
taxlaw-2831	459	36	be	be	AUX
taxlaw-2831	459	37	a	a	DET
taxlaw-2831	459	38	completed	complete	VERB
taxlaw-2831	459	39	gift	gift	NOUN
taxlaw-2831	459	40	.	.	PUNCT
taxlaw-2831	460	1	however	however	ADV
taxlaw-2831	460	2	,	,	PUNCT
taxlaw-2831	460	3	if	if	SCONJ
taxlaw-2831	460	4	the	the	DET
taxlaw-2831	460	5	exercise	exercise	NOUN
taxlaw-2831	460	6	of	of	ADP
taxlaw-2831	460	7	the	the	DET
taxlaw-2831	460	8	trustee‘s	trustee‘s	PROPN
taxlaw-2831	460	9	power	power	NOUN
taxlaw-2831	460	10	in	in	ADP
taxlaw-2831	460	11	favor	favor	NOUN
taxlaw-2831	460	12	of	of	ADP
taxlaw-2831	460	13	the	the	DET
taxlaw-2831	460	14	grantor	grantor	NOUN
taxlaw-2831	460	15	is	be	AUX
taxlaw-2831	460	16	limited	limit	VERB
taxlaw-2831	460	17	by	by	ADP
taxlaw-2831	460	18	a	a	DET
taxlaw-2831	460	19	fixed	fix	VERB
taxlaw-2831	460	20	or	or	CCONJ
taxlaw-2831	460	21	ascertainable	ascertainable	ADJ
taxlaw-2831	460	22	standard	standard	NOUN
taxlaw-2831	460	23	.	.	PUNCT
taxlaw-2831	460	24	.	.	PUNCT
taxlaw-2831	460	25	.	.	PUNCT
taxlaw-2831	461	1	,	,	PUNCT
taxlaw-2831	461	2	enforceable	enforceable	ADJ
taxlaw-2831	461	3	by	by	ADP
taxlaw-2831	461	4	or	or	CCONJ
taxlaw-2831	461	5	on	on	ADP
taxlaw-2831	461	6	behalf	behalf	NOUN
taxlaw-2831	461	7	of	of	ADP
taxlaw-2831	461	8	the	the	DET
taxlaw-2831	461	9	grantor	grantor	NOUN
taxlaw-2831	461	10	,	,	PUNCT
taxlaw-2831	461	11	then	then	ADV
taxlaw-2831	461	12	the	the	DET
taxlaw-2831	461	13	gift	gift	NOUN
taxlaw-2831	461	14	is	be	AUX
taxlaw-2831	461	15	incomplete	incomplete	ADJ
taxlaw-2831	461	16	to	to	ADP
taxlaw-2831	461	17	the	the	DET
taxlaw-2831	461	18	extent	extent	NOUN
taxlaw-2831	461	19	of	of	ADP
taxlaw-2831	461	20	the	the	DET
taxlaw-2831	461	21	ascertainable	ascertainable	ADJ
taxlaw-2831	461	22	value	value	NOUN
taxlaw-2831	461	23	of	of	ADP
taxlaw-2831	461	24	any	any	DET
taxlaw-2831	461	25	rights	right	NOUN
taxlaw-2831	461	26	thus	thus	ADV
taxlaw-2831	461	27	retained	retain	VERB
taxlaw-2831	461	28	by	by	ADP
taxlaw-2831	461	29	the	the	DET
taxlaw-2831	461	30	grantor.‖	grantor.‖	NOUN
taxlaw-2831	461	31	)	)	PUNCT
taxlaw-2831	461	32	.	.	PUNCT
taxlaw-2831	462	1	88	88	NUM
taxlaw-2831	462	2	see	see	VERB
taxlaw-2831	462	3	treas	treas	PROPN
taxlaw-2831	462	4	.	.	PUNCT
taxlaw-2831	463	1	reg	reg	PROPN
taxlaw-2831	463	2	.	.	PUNCT
taxlaw-2831	464	1	§	§	PROPN
taxlaw-2831	464	2	25.2511	25.2511	NUM
taxlaw-2831	464	3	-	-	SYM
taxlaw-2831	464	4	2(c	2(c	NUM
taxlaw-2831	464	5	)	)	PUNCT
taxlaw-2831	464	6	(	(	PUNCT
taxlaw-2831	464	7	retained	retain	VERB
taxlaw-2831	464	8	power	power	NOUN
taxlaw-2831	464	9	to	to	PART
taxlaw-2831	464	10	add	add	VERB
taxlaw-2831	464	11	a	a	DET
taxlaw-2831	464	12	new	new	ADJ
taxlaw-2831	464	13	beneficiary	beneficiary	NOUN
taxlaw-2831	464	14	)	)	PUNCT
taxlaw-2831	464	15	;	;	PUNCT
taxlaw-2831	465	1	treas	treas	PROPN
taxlaw-2831	465	2	.	.	PUNCT
taxlaw-2831	466	1	reg	reg	PROPN
taxlaw-2831	466	2	.	.	PUNCT
taxlaw-2831	467	1	§	§	PROPN
taxlaw-2831	467	2	25.2511	25.2511	NUM
taxlaw-2831	467	3	-	-	SYM
taxlaw-2831	467	4	2(d	2(d	NUM
taxlaw-2831	467	5	)	)	PUNCT
taxlaw-2831	467	6	(	(	PUNCT
taxlaw-2831	467	7	retained	retain	VERB
taxlaw-2831	467	8	power	power	NOUN
taxlaw-2831	467	9	to	to	PART
taxlaw-2831	467	10	affect	affect	VERB
taxlaw-2831	467	11	timing	timing	NOUN
taxlaw-2831	467	12	of	of	ADP
taxlaw-2831	467	13	beneficial	beneficial	ADJ
taxlaw-2831	467	14	enjoyment	enjoyment	NOUN
taxlaw-2831	467	15	)	)	PUNCT
taxlaw-2831	467	16	.	.	PUNCT
taxlaw-2831	467	17	89	89	NUM
taxlaw-2831	467	18	see	see	VERB
taxlaw-2831	467	19	lober	lober	PROPN
taxlaw-2831	467	20	v.	v.	PROPN
taxlaw-2831	467	21	united	united	PROPN
taxlaw-2831	467	22	states	states	PROPN
taxlaw-2831	467	23	,	,	PUNCT
taxlaw-2831	467	24	346	346	NUM
taxlaw-2831	467	25	u.s	u.s	PROPN
taxlaw-2831	467	26	.	.	PROPN
taxlaw-2831	467	27	335	335	NUM
taxlaw-2831	467	28	(	(	PUNCT
taxlaw-2831	467	29	1953	1953	NUM
taxlaw-2831	467	30	)	)	PUNCT
taxlaw-2831	467	31	.	.	PUNCT
taxlaw-2831	468	1	90	90	NUM
taxlaw-2831	468	2	treas	trea	NOUN
taxlaw-2831	468	3	.	.	PUNCT
taxlaw-2831	469	1	reg	reg	PROPN
taxlaw-2831	469	2	.	.	PUNCT
taxlaw-2831	470	1	§	§	PROPN
taxlaw-2831	470	2	25.2511	25.2511	NUM
taxlaw-2831	470	3	-	-	SYM
taxlaw-2831	470	4	2(e	2(e	NUM
taxlaw-2831	470	5	)	)	PUNCT
taxlaw-2831	470	6	provides	provide	VERB
taxlaw-2831	470	7	that	that	DET
taxlaw-2831	470	8	―[a	―[a	NOUN
taxlaw-2831	470	9	]	]	PUNCT
taxlaw-2831	470	10	donor	donor	NOUN
taxlaw-2831	470	11	is	be	AUX
taxlaw-2831	470	12	considered	consider	VERB
taxlaw-2831	470	13	as	as	SCONJ
taxlaw-2831	470	14	himself	himself	PRON
taxlaw-2831	470	15	having	have	VERB
taxlaw-2831	470	16	a	a	DET
taxlaw-2831	470	17	power	power	NOUN
taxlaw-2831	470	18	if	if	SCONJ
taxlaw-2831	470	19	it	it	PRON
taxlaw-2831	470	20	is	be	AUX
taxlaw-2831	470	21	exercisable	exercisable	ADJ
taxlaw-2831	470	22	by	by	ADP
taxlaw-2831	470	23	him	he	PRON
taxlaw-2831	470	24	in	in	ADP
taxlaw-2831	470	25	conjunction	conjunction	NOUN
taxlaw-2831	470	26	with	with	ADP
taxlaw-2831	470	27	any	any	DET
taxlaw-2831	470	28	person	person	NOUN
taxlaw-2831	470	29	not	not	PART
taxlaw-2831	470	30	having	have	VERB
taxlaw-2831	470	31	a	a	DET
taxlaw-2831	470	32	substantial	substantial	ADJ
taxlaw-2831	470	33	adverse	adverse	ADJ
taxlaw-2831	470	34	interest	interest	NOUN
taxlaw-2831	470	35	in	in	ADP
taxlaw-2831	470	36	the	the	DET
taxlaw-2831	470	37	disposition	disposition	NOUN
taxlaw-2831	470	38	of	of	ADP
taxlaw-2831	470	39	the	the	DET
taxlaw-2831	470	40	transferred	transfer	VERB
taxlaw-2831	470	41	property	property	NOUN
taxlaw-2831	470	42	or	or	CCONJ
taxlaw-2831	470	43	the	the	DET
taxlaw-2831	470	44	income	income	NOUN
taxlaw-2831	470	45	therefrom.‖	therefrom.‖	NOUN
taxlaw-2831	470	46	91	91	NUM
taxlaw-2831	470	47	see	see	VERB
taxlaw-2831	470	48	camp	camp	NOUN
taxlaw-2831	470	49	v.	v.	ADP
taxlaw-2831	470	50	comm’r	comm’r	NOUN
taxlaw-2831	470	51	,	,	PUNCT
taxlaw-2831	470	52	195	195	NUM
taxlaw-2831	470	53	f.2d	f.2d	NOUN
taxlaw-2831	470	54	999	999	NUM
taxlaw-2831	470	55	(	(	PUNCT
taxlaw-2831	470	56	1st	1st	ADJ
taxlaw-2831	470	57	cir	cir	NOUN
taxlaw-2831	470	58	.	.	PROPN
taxlaw-2831	470	59	1952	1952	NUM
taxlaw-2831	470	60	)	)	PUNCT
taxlaw-2831	470	61	.	.	PUNCT
taxlaw-2831	471	1	92	92	NUM
taxlaw-2831	471	2	as	as	ADV
taxlaw-2831	471	3	defined	define	VERB
taxlaw-2831	471	4	in	in	ADP
taxlaw-2831	471	5	the	the	DET
taxlaw-2831	471	6	income	income	NOUN
taxlaw-2831	471	7	tax	tax	NOUN
taxlaw-2831	471	8	grantor	grantor	NOUN
taxlaw-2831	471	9	provisions	provision	NOUN
taxlaw-2831	471	10	,	,	PUNCT
taxlaw-2831	471	11	a	a	DET
taxlaw-2831	471	12	―substantial	―substantial	ADJ
taxlaw-2831	471	13	adverse	adverse	ADJ
taxlaw-2831	471	14	interest‖	interest‖	PRON
taxlaw-2831	471	15	refers	refer	VERB
taxlaw-2831	471	16	to	to	ADP
taxlaw-2831	471	17	a	a	DET
taxlaw-2831	471	18	beneficiary‘s	beneficiary‘s	ADJ
taxlaw-2831	471	19	economic	economic	ADJ
taxlaw-2831	471	20	interest	interest	NOUN
taxlaw-2831	471	21	in	in	ADP
taxlaw-2831	471	22	the	the	DET
taxlaw-2831	471	23	trust	trust	NOUN
taxlaw-2831	471	24	that	that	PRON
taxlaw-2831	471	25	would	would	AUX
taxlaw-2831	471	26	make	make	VERB
taxlaw-2831	471	27	him	he	PRON
taxlaw-2831	471	28	unlikely	unlikely	ADJ
taxlaw-2831	471	29	to	to	PART
taxlaw-2831	471	30	join	join	VERB
taxlaw-2831	471	31	in	in	ADP
taxlaw-2831	471	32	on	on	ADP
taxlaw-2831	471	33	a	a	DET
taxlaw-2831	471	34	decis	decis	NOUN
taxlaw-2831	471	35	ion	ion	NOUN
taxlaw-2831	471	36	to	to	PART
taxlaw-2831	471	37	diminish	diminish	VERB
taxlaw-2831	471	38	his	his	PRON
taxlaw-2831	471	39	own	own	ADJ
taxlaw-2831	471	40	financial	financial	ADJ
taxlaw-2831	471	41	interest	interest	NOUN
taxlaw-2831	471	42	.	.	PUNCT
taxlaw-2831	472	1	treas	treas	PROPN
taxlaw-2831	472	2	.	.	PUNCT
taxlaw-2831	473	1	reg	reg	PROPN
taxlaw-2831	473	2	.	.	PUNCT
taxlaw-2831	474	1	§	§	PROPN
taxlaw-2831	474	2	1.672(a)-1(a	1.672(a)-1(a	NUM
taxlaw-2831	474	3	)	)	PUNCT
taxlaw-2831	474	4	(	(	PUNCT
taxlaw-2831	474	5	1960	1960	NUM
taxlaw-2831	474	6	)	)	PUNCT
taxlaw-2831	474	7	;	;	PUNCT
taxlaw-2831	474	8	see	see	VERB
taxlaw-2831	474	9	e.g.	e.g.	ADV
taxlaw-2831	474	10	,	,	PUNCT
taxlaw-2831	474	11	treas	treas	PROPN
taxlaw-2831	474	12	.	.	PUNCT
taxlaw-2831	475	1	reg	reg	PROPN
taxlaw-2831	475	2	.	.	PUNCT
taxlaw-2831	476	1	§	§	PROPN
taxlaw-2831	476	2	1.672(a)-1(b	1.672(a)-1(b	NUM
taxlaw-2831	476	3	)	)	PUNCT
taxlaw-2831	476	4	(	(	PUNCT
taxlaw-2831	476	5	―thus	―thus	ADP
taxlaw-2831	476	6	,	,	PUNCT
taxlaw-2831	476	7	if	if	SCONJ
taxlaw-2831	476	8	a	a	DET
taxlaw-2831	476	9	,	,	PUNCT
taxlaw-2831	476	10	b	b	NOUN
taxlaw-2831	476	11	,	,	PUNCT
taxlaw-2831	476	12	c	c	NOUN
taxlaw-2831	476	13	,	,	PUNCT
taxlaw-2831	476	14	and	and	CCONJ
taxlaw-2831	476	15	d	d	NOUN
taxlaw-2831	476	16	are	be	AUX
taxlaw-2831	476	17	equal	equal	ADJ
taxlaw-2831	476	18	income	income	NOUN
taxlaw-2831	476	19	beneficiaries	beneficiary	NOUN
taxlaw-2831	476	20	of	of	ADP
taxlaw-2831	476	21	a	a	DET
taxlaw-2831	476	22	trust	trust	NOUN
taxlaw-2831	476	23	and	and	CCONJ
taxlaw-2831	476	24	the	the	DET
taxlaw-2831	476	25	grantor	grantor	NOUN
taxlaw-2831	476	26	can	can	AUX
taxlaw-2831	476	27	revoke	revoke	VERB
taxlaw-2831	476	28	with	with	ADP
taxlaw-2831	476	29	a	a	DET
taxlaw-2831	476	30	's	's	PART
taxlaw-2831	476	31	consent	consent	NOUN
taxlaw-2831	476	32	,	,	PUNCT
taxlaw-2831	476	33	the	the	DET
taxlaw-2831	476	34	grantor	grantor	NOUN
taxlaw-2831	476	35	is	be	AUX
taxlaw-2831	476	36	treated	treat	VERB
taxlaw-2831	476	37	as	as	ADP
taxlaw-2831	476	38	the	the	DET
taxlaw-2831	476	39	owner	owner	NOUN
taxlaw-2831	476	40	of	of	ADP
taxlaw-2831	476	41	a	a	DET
taxlaw-2831	476	42	portion	portion	NOUN
taxlaw-2831	476	43	which	which	PRON
taxlaw-2831	476	44	represents	represent	VERB
taxlaw-2831	476	45	three	three	NUM
taxlaw-2831	476	46	-	-	PUNCT
taxlaw-2831	476	47	fourths	fourth	NOUN
taxlaw-2831	476	48	of	of	ADP
taxlaw-2831	476	49	the	the	DET
taxlaw-2831	476	50	trust	trust	NOUN
taxlaw-2831	476	51	;	;	PUNCT
taxlaw-2831	476	52	and	and	CCONJ
taxlaw-2831	476	53	items	item	NOUN
taxlaw-2831	476	54	of	of	ADP
taxlaw-2831	476	55	income	income	NOUN
taxlaw-2831	476	56	,	,	PUNCT
taxlaw-2831	476	57	deduction	deduction	NOUN
taxlaw-2831	476	58	,	,	PUNCT
taxlaw-2831	476	59	and	and	CCONJ
taxlaw-2831	476	60	credit	credit	NOUN
taxlaw-2831	476	61	attributable	attributable	ADJ
taxlaw-2831	476	62	to	to	ADP
taxlaw-2831	476	63	that	that	DET
taxlaw-2831	476	64	portion	portion	NOUN
taxlaw-2831	476	65	are	be	AUX
taxlaw-2831	476	66	included	include	VERB
taxlaw-2831	476	67	in	in	ADP
taxlaw-2831	476	68	determining	determine	VERB
taxlaw-2831	476	69	the	the	DET
taxlaw-2831	476	70	tax	tax	NOUN
taxlaw-2831	476	71	of	of	ADP
taxlaw-2831	476	72	the	the	DET
taxlaw-2831	476	73	grantor.‖	grantor.‖	NOUN
taxlaw-2831	476	74	)	)	PUNCT
taxlaw-2831	476	75	.	.	PUNCT
taxlaw-2831	477	1	93	93	NUM
taxlaw-2831	477	2	see	see	VERB
taxlaw-2831	477	3	camp	camp	NOUN
taxlaw-2831	477	4	,	,	PUNCT
taxlaw-2831	477	5	195	195	NUM
taxlaw-2831	477	6	f.2d	f.2d	NOUN
taxlaw-2831	477	7	at	at	ADP
taxlaw-2831	477	8	1004	1004	NUM
taxlaw-2831	477	9	-	-	SYM
taxlaw-2831	477	10	05	05	NUM
taxlaw-2831	477	11	.	.	PROPN
taxlaw-2831	478	1	2015	2015	NUM
taxlaw-2831	478	2	]	]	PUNCT
taxlaw-2831	478	3	a	a	DET
taxlaw-2831	478	4	simpler	simple	ADJ
taxlaw-2831	478	5	verifiable	verifiable	ADJ
taxlaw-2831	478	6	gift	gift	NOUN
taxlaw-2831	478	7	tax	tax	NOUN
taxlaw-2831	478	8	197	197	NUM
taxlaw-2831	478	9	to	to	PART
taxlaw-2831	478	10	control	control	VERB
taxlaw-2831	478	11	lifetime	lifetime	NOUN
taxlaw-2831	478	12	decisions	decision	NOUN
taxlaw-2831	478	13	over	over	ADP
taxlaw-2831	478	14	the	the	DET
taxlaw-2831	478	15	exercise	exercise	NOUN
taxlaw-2831	478	16	of	of	ADP
taxlaw-2831	478	17	a	a	DET
taxlaw-2831	478	18	joint	joint	ADJ
taxlaw-2831	478	19	power	power	NOUN
taxlaw-2831	478	20	)	)	PUNCT
taxlaw-2831	479	1	,	,	PUNCT
taxlaw-2831	479	2	the	the	DET
taxlaw-2831	479	3	estate	estate	NOUN
taxlaw-2831	479	4	tax	tax	NOUN
taxlaw-2831	479	5	rule	rule	NOUN
taxlaw-2831	479	6	is	be	AUX
taxlaw-2831	479	7	a	a	DET
taxlaw-2831	479	8	much	much	ADV
taxlaw-2831	479	9	simpler	simple	ADJ
taxlaw-2831	479	10	rule	rule	NOUN
taxlaw-2831	479	11	.	.	PUNCT
taxlaw-2831	480	1	therefore	therefore	ADV
taxlaw-2831	480	2	,	,	PUNCT
taxlaw-2831	480	3	the	the	DET
taxlaw-2831	480	4	simpler	simple	ADJ
taxlaw-2831	480	5	gift	gift	NOUN
taxlaw-2831	480	6	tax	tax	NOUN
taxlaw-2831	480	7	would	would	AUX
taxlaw-2831	480	8	allow	allow	VERB
taxlaw-2831	480	9	the	the	DET
taxlaw-2831	480	10	gift	gift	NOUN
taxlaw-2831	480	11	tax	tax	NOUN
taxlaw-2831	480	12	rule	rule	NOUN
taxlaw-2831	480	13	to	to	PART
taxlaw-2831	480	14	conform	conform	VERB
taxlaw-2831	480	15	to	to	PART
taxlaw-2831	480	16	estate	estate	VERB
taxlaw-2831	480	17	tax	tax	NOUN
taxlaw-2831	480	18	law	law	NOUN
taxlaw-2831	480	19	.	.	PUNCT
taxlaw-2831	481	1	under	under	ADP
taxlaw-2831	481	2	the	the	DET
taxlaw-2831	481	3	current	current	ADJ
taxlaw-2831	481	4	gift	gift	NOUN
taxlaw-2831	481	5	tax	tax	NOUN
taxlaw-2831	481	6	rules	rule	NOUN
taxlaw-2831	481	7	,	,	PUNCT
taxlaw-2831	481	8	a	a	DET
taxlaw-2831	481	9	gift	gift	NOUN
taxlaw-2831	481	10	of	of	ADP
taxlaw-2831	481	11	a	a	DET
taxlaw-2831	481	12	contingent	contingent	ADJ
taxlaw-2831	481	13	interest	interest	NOUN
taxlaw-2831	481	14	to	to	ADP
taxlaw-2831	481	15	third	third	ADJ
taxlaw-2831	481	16	parties	party	NOUN
taxlaw-2831	481	17	is	be	AUX
taxlaw-2831	481	18	a	a	DET
taxlaw-2831	481	19	completed	complete	VERB
taxlaw-2831	481	20	gift	gift	NOUN
taxlaw-2831	481	21	,	,	PUNCT
taxlaw-2831	481	22	94	94	NUM
taxlaw-2831	481	23	valued	value	VERB
taxlaw-2831	481	24	to	to	PART
taxlaw-2831	481	25	reflect	reflect	VERB
taxlaw-2831	481	26	the	the	DET
taxlaw-2831	481	27	risk	risk	NOUN
taxlaw-2831	481	28	of	of	ADP
taxlaw-2831	481	29	loss	loss	NOUN
taxlaw-2831	481	30	,	,	PUNCT
taxlaw-2831	481	31	95	95	NUM
taxlaw-2831	481	32	and	and	CCONJ
taxlaw-2831	481	33	not	not	PART
taxlaw-2831	481	34	subject	subject	ADJ
taxlaw-2831	481	35	to	to	ADP
taxlaw-2831	481	36	estate	estate	NOUN
taxlaw-2831	481	37	tax	tax	NOUN
taxlaw-2831	481	38	.	.	PUNCT
taxlaw-2831	482	1	however	however	ADV
taxlaw-2831	482	2	,	,	PUNCT
taxlaw-2831	482	3	if	if	SCONJ
taxlaw-2831	482	4	§	§	PROPN
taxlaw-2831	482	5	2702	2702	NUM
taxlaw-2831	482	6	96	96	NUM
taxlaw-2831	482	7	applies	apply	VERB
taxlaw-2831	482	8	to	to	ADP
taxlaw-2831	482	9	a	a	DET
taxlaw-2831	482	10	transfer	transfer	NOUN
taxlaw-2831	482	11	with	with	ADP
taxlaw-2831	482	12	a	a	DET
taxlaw-2831	482	13	contingent	contingent	ADJ
taxlaw-2831	482	14	reversionary	reversionary	ADJ
taxlaw-2831	482	15	interest	interest	NOUN
taxlaw-2831	482	16	,	,	PUNCT
taxlaw-2831	482	17	that	that	SCONJ
taxlaw-2831	482	18	interest	interest	NOUN
taxlaw-2831	482	19	will	will	AUX
taxlaw-2831	482	20	have	have	VERB
taxlaw-2831	482	21	zero	zero	NUM
taxlaw-2831	482	22	value	value	NOUN
taxlaw-2831	482	23	and	and	CCONJ
taxlaw-2831	482	24	the	the	DET
taxlaw-2831	482	25	undiscounted	undiscounted	ADJ
taxlaw-2831	482	26	value	value	NOUN
taxlaw-2831	482	27	of	of	ADP
taxlaw-2831	482	28	the	the	DET
taxlaw-2831	482	29	property	property	NOUN
taxlaw-2831	482	30	is	be	AUX
taxlaw-2831	482	31	subject	subject	ADJ
taxlaw-2831	482	32	to	to	ADP
taxlaw-2831	482	33	gift	gift	NOUN
taxlaw-2831	482	34	tax	tax	NOUN
taxlaw-2831	482	35	.	.	PUNCT
taxlaw-2831	483	1	by	by	ADP
taxlaw-2831	483	2	contrast	contrast	NOUN
taxlaw-2831	483	3	,	,	PUNCT
taxlaw-2831	483	4	under	under	ADP
taxlaw-2831	483	5	the	the	DET
taxlaw-2831	483	6	simpler	simple	ADJ
taxlaw-2831	483	7	gift	gift	NOUN
taxlaw-2831	483	8	tax	tax	NOUN
taxlaw-2831	483	9	,	,	PUNCT
taxlaw-2831	483	10	if	if	SCONJ
taxlaw-2831	483	11	the	the	DET
taxlaw-2831	483	12	donor	donor	NOUN
taxlaw-2831	483	13	retains	retain	VERB
taxlaw-2831	483	14	any	any	DET
taxlaw-2831	483	15	interest	interest	NOUN
taxlaw-2831	483	16	in	in	ADP
taxlaw-2831	483	17	the	the	DET
taxlaw-2831	483	18	property	property	NOUN
taxlaw-2831	483	19	,	,	PUNCT
taxlaw-2831	483	20	even	even	ADV
taxlaw-2831	483	21	a	a	DET
taxlaw-2831	483	22	contingent	contingent	ADJ
taxlaw-2831	483	23	interest	interest	NOUN
taxlaw-2831	483	24	,	,	PUNCT
taxlaw-2831	483	25	it	it	PRON
taxlaw-2831	483	26	is	be	AUX
taxlaw-2831	483	27	an	an	DET
taxlaw-2831	483	28	incomplete	incomplete	ADJ
taxlaw-2831	483	29	gift	gift	NOUN
taxlaw-2831	483	30	of	of	ADP
taxlaw-2831	483	31	the	the	DET
taxlaw-2831	483	32	donor‘s	donor‘	VERB
taxlaw-2831	483	33	whole	whole	ADJ
taxlaw-2831	483	34	ownership	ownership	NOUN
taxlaw-2831	483	35	interest	interest	NOUN
taxlaw-2831	483	36	.	.	PUNCT
taxlaw-2831	484	1	97	97	NUM
taxlaw-2831	485	1	the	the	DET
taxlaw-2831	485	2	simpler	simple	ADJ
taxlaw-2831	485	3	gift	gift	NOUN
taxlaw-2831	485	4	tax	tax	NOUN
taxlaw-2831	485	5	is	be	AUX
taxlaw-2831	485	6	more	more	ADV
taxlaw-2831	485	7	comprehensible	comprehensible	ADJ
taxlaw-2831	485	8	than	than	ADP
taxlaw-2831	485	9	the	the	DET
taxlaw-2831	485	10	present	present	ADJ
taxlaw-2831	485	11	rules	rule	NOUN
taxlaw-2831	485	12	94	94	NUM
taxlaw-2831	485	13	see	see	VERB
taxlaw-2831	485	14	smith	smith	PROPN
taxlaw-2831	485	15	v.	v.	ADP
taxlaw-2831	485	16	shaughnessy	shaughnessy	PROPN
taxlaw-2831	485	17	,	,	PUNCT
taxlaw-2831	485	18	318	318	NUM
taxlaw-2831	485	19	u.s	u.s	PROPN
taxlaw-2831	485	20	.	.	PROPN
taxlaw-2831	485	21	176	176	NUM
taxlaw-2831	485	22	,	,	PUNCT
taxlaw-2831	485	23	180	180	NUM
taxlaw-2831	485	24	(	(	PUNCT
taxlaw-2831	485	25	1943	1943	NUM
taxlaw-2831	485	26	)	)	PUNCT
taxlaw-2831	485	27	(	(	PUNCT
taxlaw-2831	485	28	holding	hold	VERB
taxlaw-2831	485	29	that	that	SCONJ
taxlaw-2831	485	30	the	the	DET
taxlaw-2831	485	31	gift	gift	NOUN
taxlaw-2831	485	32	tax	tax	NOUN
taxlaw-2831	485	33	reaches	reach	VERB
taxlaw-2831	485	34	gifts	gift	NOUN
taxlaw-2831	485	35	of	of	ADP
taxlaw-2831	485	36	―property	―property	PROPN
taxlaw-2831	485	37	,	,	PUNCT
taxlaw-2831	485	38	however	however	ADV
taxlaw-2831	485	39	conceptual	conceptual	ADJ
taxlaw-2831	485	40	or	or	CCONJ
taxlaw-2831	485	41	contingent‖	contingent‖	PROPN
taxlaw-2831	485	42	)	)	PUNCT
taxlaw-2831	485	43	;	;	PUNCT
taxlaw-2831	485	44	see	see	VERB
taxlaw-2831	485	45	also	also	ADV
taxlaw-2831	485	46	dickman	dickman	PROPN
taxlaw-2831	485	47	v.	v.	PROPN
taxlaw-2831	485	48	comm’r	comm’r	PROPN
taxlaw-2831	485	49	,	,	PUNCT
taxlaw-2831	485	50	465	465	NUM
taxlaw-2831	485	51	u.s	u.s	PROPN
taxlaw-2831	485	52	.	.	PROPN
taxlaw-2831	485	53	330	330	NUM
taxlaw-2831	485	54	(	(	PUNCT
taxlaw-2831	485	55	1984	1984	NUM
taxlaw-2831	485	56	)	)	PUNCT
taxlaw-2831	485	57	.	.	PUNCT
taxlaw-2831	486	1	where	where	SCONJ
taxlaw-2831	486	2	gifts	gift	NOUN
taxlaw-2831	486	3	are	be	AUX
taxlaw-2831	486	4	subject	subject	ADJ
taxlaw-2831	486	5	to	to	ADP
taxlaw-2831	486	6	the	the	DET
taxlaw-2831	486	7	condition	condition	NOUN
taxlaw-2831	486	8	that	that	SCONJ
taxlaw-2831	486	9	they	they	PRON
taxlaw-2831	486	10	will	will	AUX
taxlaw-2831	486	11	not	not	PART
taxlaw-2831	486	12	be	be	AUX
taxlaw-2831	486	13	subject	subject	ADJ
taxlaw-2831	486	14	to	to	ADP
taxlaw-2831	486	15	gift	gift	NOUN
taxlaw-2831	486	16	tax	tax	NOUN
taxlaw-2831	486	17	,	,	PUNCT
taxlaw-2831	486	18	the	the	DET
taxlaw-2831	486	19	condition	condition	NOUN
taxlaw-2831	486	20	subsequent	subsequent	ADJ
taxlaw-2831	486	21	is	be	AUX
taxlaw-2831	486	22	void	void	ADJ
taxlaw-2831	486	23	as	as	ADP
taxlaw-2831	486	24	contrary	contrary	ADJ
taxlaw-2831	486	25	to	to	ADP
taxlaw-2831	486	26	public	public	ADJ
taxlaw-2831	486	27	policy	policy	NOUN
taxlaw-2831	486	28	.	.	PUNCT
taxlaw-2831	487	1	see	see	VERB
taxlaw-2831	487	2	comm’r	comm’r	NOUN
taxlaw-2831	487	3	v.	v.	ADP
taxlaw-2831	487	4	proctor	proctor	NOUN
taxlaw-2831	487	5	,	,	PUNCT
taxlaw-2831	487	6	142	142	NUM
taxlaw-2831	487	7	f.2d	f.2d	NOUN
taxlaw-2831	487	8	824	824	NUM
taxlaw-2831	487	9	(	(	PUNCT
taxlaw-2831	487	10	4th	4th	ADJ
taxlaw-2831	487	11	cir	cir	NOUN
taxlaw-2831	487	12	.	.	PUNCT
taxlaw-2831	487	13	1944	1944	NUM
taxlaw-2831	487	14	)	)	PUNCT
taxlaw-2831	487	15	.	.	PUNCT
taxlaw-2831	488	1	gifts	gift	NOUN
taxlaw-2831	488	2	subject	subject	ADJ
taxlaw-2831	488	3	to	to	ADP
taxlaw-2831	488	4	the	the	DET
taxlaw-2831	488	5	donee‘s	donee‘s	PROPN
taxlaw-2831	488	6	payment	payment	NOUN
taxlaw-2831	488	7	of	of	ADP
taxlaw-2831	488	8	gift	gift	NOUN
taxlaw-2831	488	9	tax	tax	NOUN
taxlaw-2831	488	10	are	be	AUX
taxlaw-2831	488	11	net	net	ADJ
taxlaw-2831	488	12	gifts	gift	NOUN
taxlaw-2831	488	13	computed	compute	VERB
taxlaw-2831	488	14	by	by	ADP
taxlaw-2831	488	15	subtracting	subtract	VERB
taxlaw-2831	488	16	the	the	DET
taxlaw-2831	488	17	gift	gift	NOUN
taxlaw-2831	488	18	tax	tax	NOUN
taxlaw-2831	488	19	as	as	ADP
taxlaw-2831	488	20	partial	partial	ADJ
taxlaw-2831	488	21	consideration	consideration	NOUN
taxlaw-2831	488	22	for	for	ADP
taxlaw-2831	488	23	the	the	DET
taxlaw-2831	488	24	gift	gift	NOUN
taxlaw-2831	488	25	.	.	PUNCT
taxlaw-2831	489	1	see	see	VERB
taxlaw-2831	489	2	diedrich	diedrich	PROPN
taxlaw-2831	489	3	v.	v.	ADP
taxlaw-2831	489	4	comm’r	comm’r	PROPN
taxlaw-2831	489	5	,	,	PUNCT
taxlaw-2831	489	6	457	457	NUM
taxlaw-2831	489	7	u.s	u.s	PROPN
taxlaw-2831	489	8	.	.	PROPN
taxlaw-2831	489	9	191	191	NUM
taxlaw-2831	489	10	(	(	PUNCT
taxlaw-2831	489	11	1982	1982	NUM
taxlaw-2831	489	12	)	)	PUNCT
taxlaw-2831	489	13	(	(	PUNCT
taxlaw-2831	489	14	holding	hold	VERB
taxlaw-2831	489	15	that	that	PRON
taxlaw-2831	489	16	in	in	ADP
taxlaw-2831	489	17	terms	term	NOUN
taxlaw-2831	489	18	of	of	ADP
taxlaw-2831	489	19	a	a	DET
taxlaw-2831	489	20	net	net	ADJ
taxlaw-2831	489	21	gift	gift	NOUN
taxlaw-2831	489	22	,	,	PUNCT
taxlaw-2831	489	23	the	the	DET
taxlaw-2831	489	24	donor	donor	NOUN
taxlaw-2831	489	25	realizes	realize	VERB
taxlaw-2831	489	26	gain	gain	NOUN
taxlaw-2831	489	27	where	where	SCONJ
taxlaw-2831	489	28	the	the	DET
taxlaw-2831	489	29	amount	amount	NOUN
taxlaw-2831	489	30	of	of	ADP
taxlaw-2831	489	31	the	the	DET
taxlaw-2831	489	32	gift	gift	NOUN
taxlaw-2831	489	33	tax	tax	NOUN
taxlaw-2831	489	34	paid	pay	VERB
taxlaw-2831	489	35	exceeds	exceed	VERB
taxlaw-2831	489	36	the	the	DET
taxlaw-2831	489	37	donor‘s	donor‘s	ADJ
taxlaw-2831	489	38	basis	basis	NOUN
taxlaw-2831	489	39	in	in	ADP
taxlaw-2831	489	40	the	the	DET
taxlaw-2831	489	41	property	property	NOUN
taxlaw-2831	489	42	)	)	PUNCT
taxlaw-2831	489	43	.	.	PUNCT
taxlaw-2831	490	1	95	95	NUM
taxlaw-2831	490	2	see	see	VERB
taxlaw-2831	490	3	,	,	PUNCT
taxlaw-2831	490	4	e.g.	e.g.	ADV
taxlaw-2831	490	5	,	,	PUNCT
taxlaw-2831	490	6	jewett	jewett	PROPN
taxlaw-2831	490	7	v.	v.	ADP
taxlaw-2831	490	8	comm’r	comm’r	PROPN
taxlaw-2831	490	9	,	,	PUNCT
taxlaw-2831	490	10	455	455	NUM
taxlaw-2831	490	11	u.s	u.s	PROPN
taxlaw-2831	490	12	.	.	PROPN
taxlaw-2831	490	13	305	305	NUM
taxlaw-2831	490	14	,	,	PUNCT
taxlaw-2831	490	15	310	310	NUM
taxlaw-2831	490	16	n.11	n.11	NOUN
taxlaw-2831	490	17	(	(	PUNCT
taxlaw-2831	490	18	―as	―a	NOUN
taxlaw-2831	490	19	the	the	DET
taxlaw-2831	490	20	tax	tax	NOUN
taxlaw-2831	490	21	court	court	NOUN
taxlaw-2831	490	22	noted	note	VERB
taxlaw-2831	490	23	in	in	ADP
taxlaw-2831	490	24	this	this	DET
taxlaw-2831	490	25	case	case	NOUN
taxlaw-2831	490	26	:	:	PUNCT
taxlaw-2831	490	27	‗the	‗the	DET
taxlaw-2831	490	28	value	value	NOUN
taxlaw-2831	490	29	of	of	ADP
taxlaw-2831	490	30	petitioner‘s	petitioner‘s	PROPN
taxlaw-2831	490	31	remainder	remainder	NOUN
taxlaw-2831	490	32	interest	interest	NOUN
taxlaw-2831	490	33	was	be	AUX
taxlaw-2831	490	34	not	not	PART
taxlaw-2831	490	35	,	,	PUNCT
taxlaw-2831	490	36	of	of	ADP
taxlaw-2831	490	37	course	course	NOUN
taxlaw-2831	490	38	,	,	PUNCT
taxlaw-2831	490	39	equal	equal	ADJ
taxlaw-2831	490	40	to	to	ADP
taxlaw-2831	490	41	50	50	NUM
taxlaw-2831	490	42	percent	percent	NOUN
taxlaw-2831	490	43	of	of	ADP
taxlaw-2831	490	44	the	the	DET
taxlaw-2831	490	45	value	value	NOUN
taxlaw-2831	490	46	of	of	ADP
taxlaw-2831	490	47	the	the	DET
taxlaw-2831	490	48	trust	trust	NOUN
taxlaw-2831	490	49	corpus	corpus	PROPN
taxlaw-2831	490	50	.	.	PUNCT
taxlaw-2831	491	1	rather	rather	ADV
taxlaw-2831	491	2	,	,	PUNCT
taxlaw-2831	491	3	it	it	PRON
taxlaw-2831	491	4	depended	depend	VERB
taxlaw-2831	491	5	upon	upon	SCONJ
taxlaw-2831	491	6	actuarial	actuarial	ADJ
taxlaw-2831	491	7	factors	factor	NOUN
taxlaw-2831	491	8	reflecting	reflect	VERB
taxlaw-2831	491	9	the	the	DET
taxlaw-2831	491	10	various	various	ADJ
taxlaw-2831	491	11	contingencies	contingency	NOUN
taxlaw-2831	491	12	.	.	PUNCT
taxlaw-2831	492	1	‘‖	‘‖	NOUN
taxlaw-2831	492	2	(	(	PUNCT
taxlaw-2831	492	3	quoting	quote	VERB
taxlaw-2831	492	4	jewett	jewett	PROPN
taxlaw-2831	492	5	v.	v.	CCONJ
taxlaw-2831	492	6	comm‘r	comm‘r	PROPN
taxlaw-2831	492	7	,	,	PUNCT
taxlaw-2831	492	8	70	70	NUM
taxlaw-2831	492	9	t.c	t.c	PROPN
taxlaw-2831	492	10	.	.	PROPN
taxlaw-2831	492	11	430	430	NUM
taxlaw-2831	492	12	,	,	PUNCT
taxlaw-2831	492	13	435	435	NUM
taxlaw-2831	492	14	n.3	n.3	NOUN
taxlaw-2831	492	15	)	)	PUNCT
taxlaw-2831	492	16	)	)	PUNCT
taxlaw-2831	492	17	.	.	PUNCT
taxlaw-2831	493	1	96	96	NUM
taxlaw-2831	493	2	i.r.c	i.r.c	NOUN
taxlaw-2831	493	3	.	.	PUNCT
taxlaw-2831	494	1	§	§	PROPN
taxlaw-2831	494	2	2702	2702	NUM
taxlaw-2831	494	3	was	be	AUX
taxlaw-2831	494	4	enacted	enact	VERB
taxlaw-2831	494	5	as	as	ADP
taxlaw-2831	494	6	part	part	NOUN
taxlaw-2831	494	7	of	of	ADP
taxlaw-2831	494	8	the	the	DET
taxlaw-2831	494	9	revenue	revenue	NOUN
taxlaw-2831	494	10	reconciliation	reconciliation	NOUN
taxlaw-2831	494	11	act	act	NOUN
taxlaw-2831	494	12	of	of	ADP
taxlaw-2831	494	13	1990	1990	NUM
taxlaw-2831	494	14	(	(	PUNCT
taxlaw-2831	494	15	―the	―the	PROPN
taxlaw-2831	494	16	1990	1990	NUM
taxlaw-2831	494	17	tax	tax	NOUN
taxlaw-2831	494	18	act‖	act‖	ADJ
taxlaw-2831	494	19	)	)	PUNCT
taxlaw-2831	494	20	.	.	PUNCT
taxlaw-2831	495	1	pub	pub	NOUN
taxlaw-2831	495	2	.	.	PUNCT
taxlaw-2831	496	1	l.	l.	PROPN
taxlaw-2831	496	2	no	no	INTJ
taxlaw-2831	496	3	.	.	PROPN
taxlaw-2831	497	1	101	101	NUM
taxlaw-2831	497	2	-	-	SYM
taxlaw-2831	497	3	508	508	NUM
taxlaw-2831	497	4	,	,	PUNCT
taxlaw-2831	497	5	§	§	PROPN
taxlaw-2831	497	6	§	§	PROPN
taxlaw-2831	497	7	11601	11601	NUM
taxlaw-2831	497	8	-	-	PUNCT
taxlaw-2831	497	9	02(a	02(a	NUM
taxlaw-2831	497	10	)	)	PUNCT
taxlaw-2831	497	11	,	,	PUNCT
taxlaw-2831	497	12	104	104	NUM
taxlaw-2831	497	13	stat	stat	NOUN
taxlaw-2831	497	14	.	.	PUNCT
taxlaw-2831	498	1	1388	1388	NUM
taxlaw-2831	498	2	-	-	SYM
taxlaw-2831	498	3	400	400	NUM
taxlaw-2831	498	4	,	,	PUNCT
taxlaw-2831	498	5	1490	1490	NUM
taxlaw-2831	498	6	-	-	SYM
taxlaw-2831	498	7	91	91	NUM
taxlaw-2831	498	8	(	(	PUNCT
taxlaw-2831	498	9	1990	1990	NUM
taxlaw-2831	498	10	)	)	PUNCT
taxlaw-2831	498	11	.	.	PUNCT
taxlaw-2831	499	1	(	(	PUNCT
taxlaw-2831	499	2	the	the	DET
taxlaw-2831	499	3	1990	1990	NUM
taxlaw-2831	499	4	tax	tax	NOUN
taxlaw-2831	499	5	act	act	NOUN
taxlaw-2831	499	6	added	add	VERB
taxlaw-2831	499	7	§	§	PROPN
taxlaw-2831	499	8	§	§	PROPN
taxlaw-2831	499	9	2701–04	2701–04	NOUN
taxlaw-2831	499	10	(	(	PUNCT
taxlaw-2831	499	11	chapter	chapter	NOUN
taxlaw-2831	499	12	14	14	NUM
taxlaw-2831	499	13	)	)	PUNCT
taxlaw-2831	499	14	to	to	ADP
taxlaw-2831	499	15	the	the	DET
taxlaw-2831	499	16	internal	internal	ADJ
taxlaw-2831	499	17	revenue	revenue	NOUN
taxlaw-2831	499	18	code	code	NOUN
taxlaw-2831	499	19	.	.	PUNCT
taxlaw-2831	500	1	i.r.c	i.r.c	NOUN
taxlaw-2831	500	2	.	.	PUNCT
taxlaw-2831	501	1	§	§	PROPN
taxlaw-2831	501	2	2702	2702	NUM
taxlaw-2831	501	3	applies	apply	VERB
taxlaw-2831	501	4	to	to	ADP
taxlaw-2831	501	5	transfers	transfer	NOUN
taxlaw-2831	501	6	to	to	ADP
taxlaw-2831	501	7	―a	―a	NOUN
taxlaw-2831	501	8	member	member	NOUN
taxlaw-2831	501	9	of	of	ADP
taxlaw-2831	501	10	the	the	DET
taxlaw-2831	501	11	transferor‘s	transferor‘s	PROPN
taxlaw-2831	501	12	family‖	family‖	PROPN
taxlaw-2831	501	13	(	(	PUNCT
taxlaw-2831	501	14	i.e.	i.e.	X
taxlaw-2831	501	15	,	,	PUNCT
taxlaw-2831	501	16	the	the	DET
taxlaw-2831	501	17	donor‘s	donor‘s	NOUN
taxlaw-2831	501	18	spouse	spouse	NOUN
taxlaw-2831	501	19	,	,	PUNCT
taxlaw-2831	501	20	his	his	PRON
taxlaw-2831	501	21	(	(	PUNCT
taxlaw-2831	501	22	or	or	CCONJ
taxlaw-2831	501	23	his	his	PRON
taxlaw-2831	501	24	spouse‘s	spouse‘s	NOUN
taxlaw-2831	501	25	)	)	PUNCT
taxlaw-2831	501	26	ancestor	ancestor	NOUN
taxlaw-2831	501	27	or	or	CCONJ
taxlaw-2831	501	28	lineal	lineal	ADJ
taxlaw-2831	501	29	descendant	descendant	NOUN
taxlaw-2831	501	30	(	(	PUNCT
taxlaw-2831	501	31	or	or	CCONJ
taxlaw-2831	501	32	their	their	PRON
taxlaw-2831	501	33	spouses	spouse	NOUN
taxlaw-2831	501	34	)	)	PUNCT
taxlaw-2831	501	35	,	,	PUNCT
taxlaw-2831	501	36	or	or	CCONJ
taxlaw-2831	501	37	his	his	PRON
taxlaw-2831	501	38	sibling	sible	VERB
taxlaw-2831	501	39	(	(	PUNCT
taxlaw-2831	501	40	or	or	CCONJ
taxlaw-2831	501	41	his	his	PRON
taxlaw-2831	501	42	sibling‘s	sibling‘s	ADJ
taxlaw-2831	501	43	spouse	spouse	NOUN
taxlaw-2831	501	44	)	)	PUNCT
taxlaw-2831	501	45	where	where	SCONJ
taxlaw-2831	501	46	the	the	DET
taxlaw-2831	501	47	transferor	transferor	NOUN
taxlaw-2831	501	48	or	or	CCONJ
taxlaw-2831	501	49	―applicable	―applicable	PUNCT
taxlaw-2831	501	50	family	family	NOUN
taxlaw-2831	501	51	member‖	member‖	PROPN
taxlaw-2831	501	52	(	(	PUNCT
taxlaw-2831	501	53	i.e.	i.e.	X
taxlaw-2831	501	54	,	,	PUNCT
taxlaw-2831	501	55	the	the	DET
taxlaw-2831	501	56	transferor‘s	transferor‘s	PROPN
taxlaw-2831	501	57	spouse	spouse	NOUN
taxlaw-2831	501	58	,	,	PUNCT
taxlaw-2831	501	59	his	his	PRON
taxlaw-2831	501	60	ancestor	ancestor	NOUN
taxlaw-2831	501	61	,	,	PUNCT
taxlaw-2831	501	62	or	or	CCONJ
taxlaw-2831	501	63	his	his	PRON
taxlaw-2831	501	64	ancestor‘s	ancestor‘s	NOUN
taxlaw-2831	501	65	spouse	spouse	NOUN
taxlaw-2831	501	66	)	)	PUNCT
taxlaw-2831	501	67	retains	retain	VERB
taxlaw-2831	501	68	an	an	DET
taxlaw-2831	501	69	interest	interest	NOUN
taxlaw-2831	501	70	in	in	ADP
taxlaw-2831	501	71	a	a	DET
taxlaw-2831	501	72	trust	trust	NOUN
taxlaw-2831	501	73	or	or	CCONJ
taxlaw-2831	501	74	in	in	ADP
taxlaw-2831	501	75	property	property	NOUN
taxlaw-2831	501	76	treated	treat	VERB
taxlaw-2831	501	77	as	as	SCONJ
taxlaw-2831	501	78	if	if	SCONJ
taxlaw-2831	501	79	held	hold	VERB
taxlaw-2831	501	80	in	in	ADP
taxlaw-2831	501	81	a	a	DET
taxlaw-2831	501	82	trust	trust	NOUN
taxlaw-2831	501	83	.	.	PUNCT
taxlaw-2831	501	84	)	)	PUNCT
taxlaw-2831	501	85	.	.	PUNCT
taxlaw-2831	502	1	i.r.c	i.r.c	NOUN
taxlaw-2831	502	2	.	.	PUNCT
taxlaw-2831	503	1	§	§	PROPN
taxlaw-2831	503	2	§	§	PROPN
taxlaw-2831	503	3	2702(e	2702(e	NOUN
taxlaw-2831	503	4	)	)	PUNCT
taxlaw-2831	503	5	)	)	PUNCT
taxlaw-2831	503	6	,	,	PUNCT
taxlaw-2831	503	7	2704(c)(2	2704(c)(2	NUM
taxlaw-2831	503	8	)	)	PUNCT
taxlaw-2831	503	9	,	,	PUNCT
taxlaw-2831	503	10	2701(e)(2	2701(e)(2	NUM
taxlaw-2831	503	11	)	)	PUNCT
taxlaw-2831	503	12	,	,	PUNCT
taxlaw-2831	503	13	2702(c)(1	2702(c)(1	NUM
taxlaw-2831	503	14	)	)	PUNCT
taxlaw-2831	503	15	,	,	PUNCT
taxlaw-2831	503	16	2702(a)(3)(ii	2702(a)(3)(ii	NUM
taxlaw-2831	503	17	)	)	PUNCT
taxlaw-2831	503	18	(	(	PUNCT
taxlaw-2831	503	19	2012	2012	NUM
taxlaw-2831	503	20	)	)	PUNCT
taxlaw-2831	503	21	;	;	PUNCT
taxlaw-2831	504	1	treas	treas	PROPN
taxlaw-2831	504	2	.	.	PUNCT
taxlaw-2831	505	1	reg	reg	PROPN
taxlaw-2831	505	2	.	.	PUNCT
taxlaw-2831	506	1	§	§	PROPN
taxlaw-2831	506	2	25.2702	25.2702	NUM
taxlaw-2831	506	3	-	-	SYM
taxlaw-2831	506	4	5	5	NUM
taxlaw-2831	506	5	.	.	PUNCT
taxlaw-2831	507	1	for	for	ADP
taxlaw-2831	507	2	current	current	ADJ
taxlaw-2831	507	3	transfers	transfer	NOUN
taxlaw-2831	507	4	with	with	ADP
taxlaw-2831	507	5	retained	retain	VERB
taxlaw-2831	507	6	contingent	contingent	ADJ
taxlaw-2831	507	7	reversions	reversion	NOUN
taxlaw-2831	507	8	,	,	PUNCT
taxlaw-2831	507	9	the	the	DET
taxlaw-2831	507	10	completed	complete	VERB
taxlaw-2831	507	11	gift	gift	NOUN
taxlaw-2831	507	12	is	be	AUX
taxlaw-2831	507	13	generally	generally	ADV
taxlaw-2831	507	14	valued	value	VERB
taxlaw-2831	507	15	at	at	ADP
taxlaw-2831	507	16	its	its	PRON
taxlaw-2831	507	17	full	full	ADJ
taxlaw-2831	507	18	value	value	NOUN
taxlaw-2831	507	19	without	without	ADP
taxlaw-2831	507	20	any	any	DET
taxlaw-2831	507	21	reduction	reduction	NOUN
taxlaw-2831	507	22	for	for	ADP
taxlaw-2831	507	23	the	the	DET
taxlaw-2831	507	24	possibility	possibility	NOUN
taxlaw-2831	507	25	that	that	SCONJ
taxlaw-2831	507	26	the	the	DET
taxlaw-2831	507	27	property	property	NOUN
taxlaw-2831	507	28	could	could	AUX
taxlaw-2831	507	29	revert	revert	VERB
taxlaw-2831	507	30	to	to	ADP
taxlaw-2831	507	31	the	the	DET
taxlaw-2831	507	32	donor	donor	NOUN
taxlaw-2831	507	33	.	.	PUNCT
taxlaw-2831	508	1	see	see	VERB
taxlaw-2831	508	2	i.r.c	i.r.c	NOUN
taxlaw-2831	508	3	.	.	PUNCT
taxlaw-2831	509	1	§	§	PROPN
taxlaw-2831	509	2	2702	2702	NUM
taxlaw-2831	509	3	(	(	PUNCT
taxlaw-2831	509	4	2012	2012	NUM
taxlaw-2831	509	5	)	)	PUNCT
taxlaw-2831	509	6	(	(	PUNCT
taxlaw-2831	509	7	providing	provide	VERB
taxlaw-2831	509	8	that	that	SCONJ
taxlaw-2831	509	9	unless	unless	SCONJ
taxlaw-2831	509	10	the	the	DET
taxlaw-2831	509	11	retained	retain	VERB
taxlaw-2831	509	12	interest	interest	NOUN
taxlaw-2831	509	13	is	be	AUX
taxlaw-2831	509	14	a	a	DET
taxlaw-2831	509	15	―qualified	―qualifie	VERB
taxlaw-2831	509	16	interest,‖	interest,‖	PROPN
taxlaw-2831	509	17	the	the	DET
taxlaw-2831	509	18	donor‘s	donor‘	VERB
taxlaw-2831	509	19	retained	retain	VERB
taxlaw-2831	509	20	interest	interest	NOUN
taxlaw-2831	509	21	will	will	AUX
taxlaw-2831	509	22	be	be	AUX
taxlaw-2831	509	23	valued	value	VERB
taxlaw-2831	509	24	at	at	ADP
taxlaw-2831	509	25	zero	zero	NUM
taxlaw-2831	509	26	)	)	PUNCT
taxlaw-2831	509	27	;	;	PUNCT
taxlaw-2831	510	1	treas	treas	PROPN
taxlaw-2831	510	2	.	.	PUNCT
taxlaw-2831	511	1	reg	reg	PROPN
taxlaw-2831	511	2	.	.	PUNCT
taxlaw-2831	512	1	§	§	PROPN
taxlaw-2831	512	2	25.27023(f)(iii	25.27023(f)(iii	NUM
taxlaw-2831	512	3	)	)	PUNCT
taxlaw-2831	512	4	(	(	PUNCT
taxlaw-2831	512	5	―[a]n	―[a]n	NOUN
taxlaw-2831	512	6	interest	interest	NOUN
taxlaw-2831	512	7	is	be	AUX
taxlaw-2831	512	8	non	non	ADJ
taxlaw-2831	512	9	-	-	ADJ
taxlaw-2831	512	10	contingent	contingent	ADJ
taxlaw-2831	512	11	only	only	ADV
taxlaw-2831	512	12	if	if	SCONJ
taxlaw-2831	512	13	it	it	PRON
taxlaw-2831	512	14	is	be	AUX
taxlaw-2831	512	15	payable	payable	ADJ
taxlaw-2831	512	16	to	to	ADP
taxlaw-2831	512	17	the	the	DET
taxlaw-2831	512	18	beneficiary	beneficiary	NOUN
taxlaw-2831	512	19	or	or	CCONJ
taxlaw-2831	512	20	the	the	DET
taxlaw-2831	512	21	beneficiary‘s	beneficiary‘s	ADJ
taxlaw-2831	512	22	estate	estate	NOUN
taxlaw-2831	512	23	in	in	ADP
taxlaw-2831	512	24	all	all	DET
taxlaw-2831	512	25	events.‖	events.‖	NOUN
taxlaw-2831	512	26	)	)	PUNCT
taxlaw-2831	512	27	.	.	PUNCT
taxlaw-2831	513	1	where	where	SCONJ
taxlaw-2831	513	2	a	a	DET
taxlaw-2831	513	3	donor	donor	NOUN
taxlaw-2831	513	4	transfers	transfer	VERB
taxlaw-2831	513	5	property	property	NOUN
taxlaw-2831	513	6	subject	subject	NOUN
taxlaw-2831	513	7	to	to	ADP
taxlaw-2831	513	8	alternate	alternate	ADJ
taxlaw-2831	513	9	contingencies	contingency	NOUN
taxlaw-2831	513	10	that	that	PRON
taxlaw-2831	513	11	cover	cover	VERB
taxlaw-2831	513	12	all	all	DET
taxlaw-2831	513	13	logical	logical	ADJ
taxlaw-2831	513	14	possible	possible	ADJ
taxlaw-2831	513	15	events	event	NOUN
taxlaw-2831	513	16	or	or	CCONJ
taxlaw-2831	513	17	conditions	condition	NOUN
taxlaw-2831	513	18	,	,	PUNCT
taxlaw-2831	513	19	although	although	SCONJ
taxlaw-2831	513	20	she	she	PRON
taxlaw-2831	513	21	retains	retain	VERB
taxlaw-2831	513	22	a	a	DET
taxlaw-2831	513	23	reversionary	reversionary	ADJ
taxlaw-2831	513	24	interest	interest	NOUN
taxlaw-2831	513	25	at	at	ADP
taxlaw-2831	513	26	law	law	NOUN
taxlaw-2831	513	27	,	,	PUNCT
taxlaw-2831	513	28	even	even	ADV
taxlaw-2831	513	29	without	without	ADP
taxlaw-2831	513	30	the	the	DET
taxlaw-2831	513	31	application	application	NOUN
taxlaw-2831	513	32	of	of	ADP
taxlaw-2831	513	33	i.r.c	i.r.c	NOUN
taxlaw-2831	513	34	.	.	PUNCT
taxlaw-2831	514	1	§	§	PROPN
taxlaw-2831	514	2	2702	2702	NUM
taxlaw-2831	514	3	,	,	PUNCT
taxlaw-2831	514	4	the	the	DET
taxlaw-2831	514	5	donor‘s	donor‘	VERB
taxlaw-2831	514	6	retained	retain	VERB
taxlaw-2831	514	7	interest	interest	NOUN
taxlaw-2831	514	8	in	in	ADP
taxlaw-2831	514	9	such	such	DET
taxlaw-2831	514	10	a	a	DET
taxlaw-2831	514	11	case	case	NOUN
taxlaw-2831	514	12	would	would	AUX
taxlaw-2831	514	13	be	be	AUX
taxlaw-2831	514	14	valueless	valueless	ADJ
taxlaw-2831	514	15	under	under	ADP
taxlaw-2831	514	16	current	current	ADJ
taxlaw-2831	514	17	gift	gift	NOUN
taxlaw-2831	514	18	tax	tax	NOUN
taxlaw-2831	514	19	rules	rule	NOUN
taxlaw-2831	514	20	.	.	PUNCT
taxlaw-2831	515	1	97	97	NUM
taxlaw-2831	515	2	let	let	VERB
taxlaw-2831	515	3	us	we	PRON
taxlaw-2831	515	4	examine	examine	VERB
taxlaw-2831	515	5	the	the	DET
taxlaw-2831	515	6	difference	difference	NOUN
taxlaw-2831	515	7	between	between	ADP
taxlaw-2831	515	8	the	the	DET
taxlaw-2831	515	9	following	follow	VERB
taxlaw-2831	515	10	two	two	NUM
taxlaw-2831	515	11	transfers	transfer	NOUN
taxlaw-2831	515	12	in	in	ADP
taxlaw-2831	515	13	terms	term	NOUN
taxlaw-2831	515	14	of	of	ADP
taxlaw-2831	515	15	donor	donor	NOUN
taxlaw-2831	515	16	-	-	PUNCT
taxlaw-2831	515	17	retained	retain	VERB
taxlaw-2831	515	18	control	control	NOUN
taxlaw-2831	515	19	:	:	PUNCT
taxlaw-2831	515	20	(	(	PUNCT
taxlaw-2831	515	21	1	1	X
taxlaw-2831	515	22	)	)	PUNCT
taxlaw-2831	515	23	a	a	DET
taxlaw-2831	515	24	donor	donor	NOUN
taxlaw-2831	515	25	who	who	PRON
taxlaw-2831	515	26	retains	retain	VERB
taxlaw-2831	515	27	the	the	DET
taxlaw-2831	515	28	power	power	NOUN
taxlaw-2831	515	29	to	to	PART
taxlaw-2831	515	30	change	change	VERB
taxlaw-2831	515	31	the	the	DET
taxlaw-2831	515	32	relative	relative	ADJ
taxlaw-2831	515	33	income	income	NOUN
taxlaw-2831	515	34	interests	interest	NOUN
taxlaw-2831	515	35	of	of	ADP
taxlaw-2831	515	36	two	two	NUM
taxlaw-2831	515	37	third	third	ADJ
taxlaw-2831	515	38	-	-	PUNCT
taxlaw-2831	515	39	party	party	NOUN
taxlaw-2831	515	40	beneficiaries	beneficiary	NOUN
taxlaw-2831	515	41	,	,	PUNCT
taxlaw-2831	515	42	which	which	PRON
taxlaw-2831	515	43	under	under	ADP
taxlaw-2831	515	44	the	the	DET
taxlaw-2831	515	45	regulation	regulation	NOUN
taxlaw-2831	515	46	is	be	AUX
taxlaw-2831	515	47	not	not	PART
taxlaw-2831	515	48	a	a	DET
taxlaw-2831	515	49	completed	complete	VERB
taxlaw-2831	515	50	gift	gift	NOUN
taxlaw-2831	515	51	because	because	SCONJ
taxlaw-2831	515	52	of	of	ADP
taxlaw-2831	515	53	too	too	ADV
taxlaw-2831	515	54	much	much	ADJ
taxlaw-2831	515	55	donor	donor	NOUN
taxlaw-2831	515	56	-	-	PUNCT
taxlaw-2831	515	57	retained	retain	VERB
taxlaw-2831	515	58	control	control	NOUN
taxlaw-2831	515	59	;	;	PUNCT
taxlaw-2831	515	60	and	and	CCONJ
taxlaw-2831	515	61	(	(	PUNCT
taxlaw-2831	515	62	2	2	X
taxlaw-2831	515	63	)	)	PUNCT
taxlaw-2831	515	64	a	a	DET
taxlaw-2831	515	65	donor	donor	NOUN
taxlaw-2831	515	66	who	who	PRON
taxlaw-2831	515	67	sets	set	VERB
taxlaw-2831	515	68	different	different	ADJ
taxlaw-2831	515	69	percentage	percentage	NOUN
taxlaw-2831	515	70	ownership	ownership	NOUN
taxlaw-2831	515	71	interests	interest	NOUN
taxlaw-2831	515	72	in	in	ADP
taxlaw-2831	515	73	trust	trust	NOUN
taxlaw-2831	515	74	income	income	NOUN
taxlaw-2831	515	75	as	as	ADP
taxlaw-2831	515	76	between	between	ADP
taxlaw-2831	515	77	two	two	NUM
taxlaw-2831	515	78	third	third	ADJ
taxlaw-2831	515	79	-	-	PUNCT
taxlaw-2831	515	80	party	party	NOUN
taxlaw-2831	515	81	beneficiaries	beneficiary	NOUN
taxlaw-2831	515	82	depending	depend	VERB
taxlaw-2831	515	83	on	on	ADP
taxlaw-2831	515	84	calculations	calculation	NOUN
taxlaw-2831	515	85	derived	derive	VERB
taxlaw-2831	515	86	by	by	ADP
taxlaw-2831	515	87	multiple	multiple	ADJ
taxlaw-2831	515	88	contingencies	contingency	NOUN
taxlaw-2831	515	89	provided	provide	VERB
taxlaw-2831	515	90	by	by	ADP
taxlaw-2831	515	91	the	the	DET
taxlaw-2831	515	92	donor	donor	NOUN
taxlaw-2831	515	93	when	when	SCONJ
taxlaw-2831	515	94	the	the	DET
taxlaw-2831	515	95	trust	trust	NOUN
taxlaw-2831	515	96	was	be	AUX
taxlaw-2831	515	97	established	establish	VERB
taxlaw-2831	515	98	.	.	PUNCT
taxlaw-2831	516	1	we	we	PRON
taxlaw-2831	516	2	can	can	AUX
taxlaw-2831	516	3	assume	assume	VERB
taxlaw-2831	516	4	the	the	DET
taxlaw-2831	516	5	multiple	multiple	ADJ
taxlaw-2831	516	6	contingencies	contingency	NOUN
taxlaw-2831	516	7	are	be	AUX
taxlaw-2831	516	8	the	the	DET
taxlaw-2831	516	9	typical	typical	ADJ
taxlaw-2831	516	10	reasons	reason	NOUN
taxlaw-2831	516	11	a	a	DET
taxlaw-2831	516	12	donor	donor	NOUN
taxlaw-2831	516	13	might	might	AUX
taxlaw-2831	516	14	want	want	VERB
taxlaw-2831	516	15	to	to	PART
taxlaw-2831	516	16	change	change	VERB
taxlaw-2831	516	17	the	the	DET
taxlaw-2831	516	18	percentage	percentage	NOUN
taxlaw-2831	516	19	ownership	ownership	NOUN
taxlaw-2831	516	20	between	between	ADP
taxlaw-2831	516	21	the	the	DET
taxlaw-2831	516	22	two	two	NUM
taxlaw-2831	516	23	third	third	ADJ
taxlaw-2831	516	24	-	-	PUNCT
taxlaw-2831	516	25	parties	party	NOUN
taxlaw-2831	516	26	(	(	PUNCT
taxlaw-2831	516	27	e.g.	e.g.	ADV
taxlaw-2831	516	28	,	,	PUNCT
taxlaw-2831	516	29	marriage	marriage	NOUN
taxlaw-2831	516	30	,	,	PUNCT
taxlaw-2831	516	31	divorce	divorce	NOUN
taxlaw-2831	516	32	,	,	PUNCT
taxlaw-2831	516	33	employment	employment	NOUN
taxlaw-2831	516	34	,	,	PUNCT
taxlaw-2831	516	35	school	school	NOUN
taxlaw-2831	516	36	,	,	PUNCT
taxlaw-2831	516	37	support	support	NOUN
taxlaw-2831	516	38	needs	need	NOUN
taxlaw-2831	516	39	,	,	PUNCT
taxlaw-2831	516	40	other	other	ADJ
taxlaw-2831	516	41	assets	asset	NOUN
taxlaw-2831	516	42	,	,	PUNCT
taxlaw-2831	516	43	illegal	illegal	ADJ
taxlaw-2831	516	44	activities	activity	NOUN
taxlaw-2831	516	45	,	,	PUNCT
taxlaw-2831	516	46	etc	etc	X
taxlaw-2831	516	47	.	.	X
taxlaw-2831	516	48	)	)	PUNCT
taxlaw-2831	516	49	.	.	PUNCT
taxlaw-2831	517	1	in	in	ADP
taxlaw-2831	517	2	the	the	DET
taxlaw-2831	517	3	first	first	ADJ
taxlaw-2831	517	4	situation	situation	NOUN
taxlaw-2831	517	5	,	,	PUNCT
taxlaw-2831	517	6	the	the	DET
taxlaw-2831	517	7	donor	donor	NOUN
taxlaw-2831	517	8	can	can	AUX
taxlaw-2831	517	9	change	change	VERB
taxlaw-2831	517	10	interests	interest	NOUN
taxlaw-2831	517	11	capriciously	capriciously	ADV
taxlaw-2831	517	12	,	,	PUNCT
taxlaw-2831	517	13	for	for	ADP
taxlaw-2831	517	14	any	any	DET
taxlaw-2831	517	15	reason	reason	NOUN
taxlaw-2831	517	16	,	,	PUNCT
taxlaw-2831	517	17	or	or	CCONJ
taxlaw-2831	517	18	for	for	ADP
taxlaw-2831	517	19	no	no	DET
taxlaw-2831	517	20	reason	reason	NOUN
taxlaw-2831	517	21	at	at	ADV
taxlaw-2831	517	22	all	all	ADV
taxlaw-2831	517	23	.	.	PUNCT
taxlaw-2831	518	1	in	in	ADP
taxlaw-2831	518	2	the	the	DET
taxlaw-2831	518	3	second	second	ADJ
taxlaw-2831	518	4	situation	situation	NOUN
taxlaw-2831	518	5	,	,	PUNCT
taxlaw-2831	518	6	the	the	DET
taxlaw-2831	518	7	donor	donor	NOUN
taxlaw-2831	518	8	may	may	AUX
taxlaw-2831	518	9	only	only	ADV
taxlaw-2831	518	10	change	change	VERB
taxlaw-2831	518	11	the	the	DET
taxlaw-2831	518	12	parties	party	NOUN
taxlaw-2831	518	13	‘	'	PUNCT
taxlaw-2831	518	14	percentage	percentage	NOUN
taxlaw-2831	518	15	ownership	ownership	NOUN
taxlaw-2831	518	16	for	for	ADP
taxlaw-2831	518	17	the	the	DET
taxlaw-2831	518	18	reasons	reason	NOUN
taxlaw-2831	518	19	stated	state	VERB
taxlaw-2831	518	20	at	at	ADP
taxlaw-2831	518	21	the	the	DET
taxlaw-2831	518	22	time	time	NOUN
taxlaw-2831	518	23	of	of	ADP
taxlaw-2831	518	24	the	the	DET
taxlaw-2831	518	25	transfer	transfer	NOUN
taxlaw-2831	518	26	.	.	PUNCT
taxlaw-2831	519	1	otherwise	otherwise	ADV
taxlaw-2831	519	2	,	,	PUNCT
taxlaw-2831	519	3	the	the	DET
taxlaw-2831	519	4	two	two	NUM
taxlaw-2831	519	5	transfers	transfer	NOUN
taxlaw-2831	519	6	are	be	AUX
taxlaw-2831	519	7	virtually	virtually	ADV
taxlaw-2831	519	8	identical	identical	ADJ
taxlaw-2831	519	9	.	.	PUNCT
taxlaw-2831	520	1	the	the	DET
taxlaw-2831	520	2	current	current	ADJ
taxlaw-2831	520	3	gift	gift	NOUN
taxlaw-2831	520	4	tax	tax	NOUN
taxlaw-2831	520	5	rules	rule	NOUN
taxlaw-2831	520	6	treat	treat	VERB
taxlaw-2831	520	7	the	the	DET
taxlaw-2831	520	8	two	two	NUM
taxlaw-2831	520	9	transfers	transfer	NOUN
taxlaw-2831	520	10	differently	differently	ADV
taxlaw-2831	520	11	and	and	CCONJ
taxlaw-2831	520	12	so	so	ADV
taxlaw-2831	520	13	would	would	AUX
taxlaw-2831	520	14	the	the	DET
taxlaw-2831	520	15	simpler	simple	ADJ
taxlaw-2831	520	16	gift	gift	NOUN
taxlaw-2831	520	17	tax	tax	NOUN
taxlaw-2831	520	18	.	.	PUNCT
taxlaw-2831	521	1	these	these	DET
taxlaw-2831	521	2	comparisons	comparison	NOUN
taxlaw-2831	521	3	parallel	parallel	VERB
taxlaw-2831	521	4	the	the	DET
taxlaw-2831	521	5	questionable	questionable	ADJ
taxlaw-2831	521	6	differences	difference	NOUN
taxlaw-2831	521	7	between	between	ADP
taxlaw-2831	521	8	a	a	DET
taxlaw-2831	521	9	general	general	ADJ
taxlaw-2831	521	10	power	power	NOUN
taxlaw-2831	521	11	of	of	ADP
taxlaw-2831	521	12	appointment	appointment	NOUN
taxlaw-2831	521	13	and	and	CCONJ
taxlaw-2831	521	14	a	a	DET
taxlaw-2831	521	15	special	special	ADJ
taxlaw-2831	521	16	power	power	NOUN
taxlaw-2831	521	17	of	of	ADP
taxlaw-2831	521	18	appointment	appointment	NOUN
taxlaw-2831	521	19	.	.	PUNCT
taxlaw-2831	522	1	as	as	SCONJ
taxlaw-2831	522	2	professor	professor	PROPN
taxlaw-2831	522	3	griswold	griswold	PROPN
taxlaw-2831	522	4	stated	state	VERB
taxlaw-2831	522	5	,	,	PUNCT
taxlaw-2831	522	6	―any	―any	PROPN
taxlaw-2831	522	7	power	power	NOUN
taxlaw-2831	522	8	can	can	AUX
taxlaw-2831	522	9	very	very	ADV
taxlaw-2831	522	10	easily	easily	ADV
taxlaw-2831	522	11	be	be	AUX
taxlaw-2831	522	12	made	make	VERB
taxlaw-2831	522	13	a	a	DET
taxlaw-2831	522	14	special	special	ADJ
taxlaw-2831	522	15	power	power	NOUN
taxlaw-2831	522	16	without	without	ADP
taxlaw-2831	522	17	materially	materially	ADV
taxlaw-2831	522	18	limiting	limit	VERB
taxlaw-2831	522	19	the	the	DET
taxlaw-2831	522	20	[	[	X
taxlaw-2831	522	21	holder‘s	holder‘s	X
taxlaw-2831	522	22	]	]	X
taxlaw-2831	522	23	freedom	freedom	NOUN
taxlaw-2831	522	24	of	of	ADP
taxlaw-2831	522	25	choice.‖	choice.‖	PROPN
taxlaw-2831	522	26	erwin	erwin	PROPN
taxlaw-2831	522	27	n.	n.	PROPN
taxlaw-2831	522	28	griswold	griswold	PROPN
taxlaw-2831	522	29	,	,	PUNCT
taxlaw-2831	522	30	powers	power	NOUN
taxlaw-2831	522	31	of	of	ADP
taxlaw-2831	522	32	appointment	appointment	NOUN
taxlaw-2831	522	33	and	and	CCONJ
taxlaw-2831	522	34	the	the	DET
taxlaw-2831	522	35	federal	federal	ADJ
taxlaw-2831	522	36	estate	estate	NOUN
taxlaw-2831	522	37	tax	tax	NOUN
taxlaw-2831	522	38	,	,	PUNCT
taxlaw-2831	522	39	52	52	NUM
taxlaw-2831	522	40	harv	harv	NOUN
taxlaw-2831	522	41	.	.	PUNCT
taxlaw-2831	523	1	l.	l.	PROPN
taxlaw-2831	523	2	rev	rev	PROPN
taxlaw-2831	523	3	.	.	PROPN
taxlaw-2831	523	4	929	929	NUM
taxlaw-2831	523	5	,	,	PUNCT
taxlaw-2831	523	6	957	957	NUM
taxlaw-2831	523	7	(	(	PUNCT
taxlaw-2831	523	8	1939	1939	NUM
taxlaw-2831	523	9	)	)	PUNCT
taxlaw-2831	523	10	.	.	PUNCT
taxlaw-2831	524	1	see	see	VERB
taxlaw-2831	524	2	also	also	ADV
taxlaw-2831	524	3	joseph	joseph	PROPN
taxlaw-2831	524	4	m.	m.	PROPN
taxlaw-2831	524	5	dodge	dodge	PROPN
taxlaw-2831	524	6	,	,	PUNCT
taxlaw-2831	524	7	redoing	redo	VERB
taxlaw-2831	524	8	the	the	DET
taxlaw-2831	524	9	estate	estate	NOUN
taxlaw-2831	524	10	and	and	CCONJ
taxlaw-2831	524	11	gift	gift	NOUN
taxlaw-2831	524	12	taxes	taxis	NOUN
taxlaw-2831	524	13	along	along	ADP
taxlaw-2831	524	14	easy	easy	ADJ
taxlaw-2831	524	15	-	-	PUNCT
taxlaw-2831	524	16	to	to	ADP
taxlaw-2831	524	17	-	-	PUNCT
taxlaw-2831	524	18	value	value	NOUN
taxlaw-2831	524	19	lines	line	NOUN
taxlaw-2831	524	20	,	,	PUNCT
taxlaw-2831	524	21	43	43	NUM
taxlaw-2831	524	22	tax	tax	NOUN
taxlaw-2831	524	23	l.	l.	PROPN
taxlaw-2831	524	24	rev	rev	PROPN
taxlaw-2831	524	25	.	.	PROPN
taxlaw-2831	524	26	241	241	NUM
taxlaw-2831	524	27	,	,	PUNCT
taxlaw-2831	524	28	325	325	NUM
taxlaw-2831	524	29	(	(	PUNCT
taxlaw-2831	524	30	1988	1988	NUM
taxlaw-2831	524	31	)	)	PUNCT
taxlaw-2831	524	32	(	(	PUNCT
taxlaw-2831	524	33	―the	―the	DET
taxlaw-2831	524	34	definition	definition	NOUN
taxlaw-2831	524	35	of	of	ADP
taxlaw-2831	524	36	general	general	ADJ
taxlaw-2831	524	37	power	power	NOUN
taxlaw-2831	524	38	under	under	ADP
taxlaw-2831	524	39	current	current	ADJ
taxlaw-2831	524	40	law	law	NOUN
taxlaw-2831	524	41	is	be	AUX
taxlaw-2831	524	42	unsatisfactory	unsatisfactory	ADJ
taxlaw-2831	524	43	insofar	insofar	ADV
taxlaw-2831	524	44	as	as	SCONJ
taxlaw-2831	524	45	it	it	PRON
taxlaw-2831	524	46	exempts	exempt	VERB
taxlaw-2831	524	47	a	a	DET
taxlaw-2831	524	48	power	power	NOUN
taxlaw-2831	524	49	to	to	PART
taxlaw-2831	524	50	withdraw	withdraw	VERB
taxlaw-2831	524	51	corpus	corpus	NOUN
taxlaw-2831	524	52	limited	limit	VERB
taxlaw-2831	524	53	by	by	ADP
taxlaw-2831	524	54	standards	standard	NOUN
taxlaw-2831	524	55	relating	relate	VERB
taxlaw-2831	524	56	to	to	ADP
taxlaw-2831	524	57	‗support	‗support	VERB
taxlaw-2831	524	58	,	,	PUNCT
taxlaw-2831	524	59	‘	'	PUNCT
taxlaw-2831	524	60	‗maintenance	‗maintenance	NOUN
taxlaw-2831	524	61	,	,	PUNCT
taxlaw-2831	524	62	‘	'	PUNCT
taxlaw-2831	524	63	‗health	‗health	PRON
taxlaw-2831	524	64	,	,	PUNCT
taxlaw-2831	524	65	‘	'	PUNCT
taxlaw-2831	524	66	and	and	CCONJ
taxlaw-2831	524	67	‗education	‗education	NOUN
taxlaw-2831	524	68	.	.	PUNCT
taxlaw-2831	525	1	‘	'	PUNCT
taxlaw-2831	525	2	in	in	ADP
taxlaw-2831	525	3	practice	practice	NOUN
taxlaw-2831	525	4	,	,	PUNCT
taxlaw-2831	525	5	the	the	DET
taxlaw-2831	525	6	‗standards	‗standard	NOUN
taxlaw-2831	525	7	‘	'	PUNCT
taxlaw-2831	525	8	exception	exception	NOUN
taxlaw-2831	525	9	has	have	VERB
taxlaw-2831	525	10	the	the	DET
taxlaw-2831	525	11	effect	effect	NOUN
taxlaw-2831	525	12	of	of	ADP
taxlaw-2831	525	13	making	make	VERB
taxlaw-2831	525	14	the	the	DET
taxlaw-2831	525	15	incidence	incidence	NOUN
taxlaw-2831	525	16	of	of	ADP
taxlaw-2831	525	17	2041	2041	NUM
taxlaw-2831	525	18	elective	elective	NOUN
taxlaw-2831	525	19	among	among	ADP
taxlaw-2831	525	20	the	the	DET
taxlaw-2831	525	21	cognoscenti.‖	cognoscenti.‖	NOUN
taxlaw-2831	525	22	(	(	PUNCT
taxlaw-2831	525	23	citations	citation	NOUN
taxlaw-2831	525	24	omitted	omit	VERB
taxlaw-2831	525	25	)	)	PUNCT
taxlaw-2831	525	26	)	)	PUNCT
taxlaw-2831	525	27	.	.	PUNCT
taxlaw-2831	526	1	198	198	NUM
taxlaw-2831	526	2	columbia	columbia	PROPN
taxlaw-2831	526	3	journal	journal	PROPN
taxlaw-2831	526	4	of	of	ADP
taxlaw-2831	526	5	tax	tax	NOUN
taxlaw-2831	526	6	law	law	NOUN
taxlaw-2831	526	7	[	[	X
taxlaw-2831	526	8	vol	vol	NOUN
taxlaw-2831	526	9	.	.	PUNCT
taxlaw-2831	526	10	6:182	6:182	NUM
taxlaw-2831	526	11	for	for	ADP
taxlaw-2831	526	12	gift	gift	NOUN
taxlaw-2831	526	13	completion	completion	NOUN
taxlaw-2831	526	14	:	:	PUNCT
taxlaw-2831	526	15	a	a	DET
taxlaw-2831	526	16	donor	donor	NOUN
taxlaw-2831	526	17	makes	make	VERB
taxlaw-2831	526	18	a	a	DET
taxlaw-2831	526	19	completed	complete	VERB
taxlaw-2831	526	20	gift	gift	NOUN
taxlaw-2831	526	21	when	when	SCONJ
taxlaw-2831	526	22	he	he	PRON
taxlaw-2831	526	23	has	have	AUX
taxlaw-2831	526	24	so	so	ADV
taxlaw-2831	526	25	parted	part	VERB
taxlaw-2831	526	26	with	with	ADP
taxlaw-2831	526	27	dominion	dominion	NOUN
taxlaw-2831	526	28	and	and	CCONJ
taxlaw-2831	526	29	control	control	NOUN
taxlaw-2831	526	30	as	as	SCONJ
taxlaw-2831	526	31	to	to	PART
taxlaw-2831	526	32	leave	leave	VERB
taxlaw-2831	526	33	in	in	ADP
taxlaw-2831	526	34	him	he	PRON
taxlaw-2831	526	35	no	no	DET
taxlaw-2831	526	36	power	power	NOUN
taxlaw-2831	526	37	or	or	CCONJ
taxlaw-2831	526	38	interest	interest	NOUN
taxlaw-2831	526	39	in	in	ADP
taxlaw-2831	526	40	the	the	DET
taxlaw-2831	526	41	transferred	transfer	VERB
taxlaw-2831	526	42	property	property	NOUN
taxlaw-2831	526	43	.	.	PUNCT
taxlaw-2831	527	1	the	the	DET
taxlaw-2831	527	2	new	new	ADJ
taxlaw-2831	527	3	rule	rule	NOUN
taxlaw-2831	527	4	is	be	AUX
taxlaw-2831	527	5	blunt	blunt	ADJ
taxlaw-2831	527	6	,	,	PUNCT
taxlaw-2831	527	7	uncomplicated	uncomplicated	ADJ
taxlaw-2831	527	8	,	,	PUNCT
taxlaw-2831	527	9	and	and	CCONJ
taxlaw-2831	527	10	is	be	AUX
taxlaw-2831	527	11	consistent	consistent	ADJ
taxlaw-2831	527	12	with	with	ADP
taxlaw-2831	527	13	the	the	DET
taxlaw-2831	527	14	estate	estate	NOUN
taxlaw-2831	527	15	tax	tax	NOUN
taxlaw-2831	527	16	rules	rule	NOUN
taxlaw-2831	527	17	.	.	PUNCT
taxlaw-2831	528	1	therefore	therefore	ADV
taxlaw-2831	528	2	,	,	PUNCT
taxlaw-2831	528	3	gift	gift	NOUN
taxlaw-2831	528	4	completion	completion	NOUN
taxlaw-2831	528	5	only	only	ADV
taxlaw-2831	528	6	occurs	occur	VERB
taxlaw-2831	528	7	during	during	ADP
taxlaw-2831	528	8	lifetime	lifetime	NOUN
taxlaw-2831	528	9	with	with	ADP
taxlaw-2831	528	10	respect	respect	NOUN
taxlaw-2831	528	11	to	to	ADP
taxlaw-2831	528	12	donor	donor	NOUN
taxlaw-2831	528	13	retained	retain	VERB
taxlaw-2831	528	14	control	control	NOUN
taxlaw-2831	528	15	or	or	CCONJ
taxlaw-2831	528	16	interests	interest	NOUN
taxlaw-2831	528	17	if	if	SCONJ
taxlaw-2831	528	18	the	the	DET
taxlaw-2831	528	19	donor	donor	NOUN
taxlaw-2831	528	20	relinquishes	relinquish	VERB
taxlaw-2831	528	21	all	all	PRON
taxlaw-2831	528	22	of	of	ADP
taxlaw-2831	528	23	those	those	DET
taxlaw-2831	528	24	powers	power	NOUN
taxlaw-2831	528	25	or	or	CCONJ
taxlaw-2831	528	26	interests	interest	NOUN
taxlaw-2831	528	27	more	more	ADJ
taxlaw-2831	528	28	than	than	ADP
taxlaw-2831	528	29	three	three	NUM
taxlaw-2831	528	30	years	year	NOUN
taxlaw-2831	528	31	before	before	ADP
taxlaw-2831	528	32	his	his	PRON
taxlaw-2831	528	33	death	death	NOUN
taxlaw-2831	528	34	.	.	PUNCT
taxlaw-2831	529	1	98	98	NUM
taxlaw-2831	529	2	while	while	SCONJ
taxlaw-2831	529	3	adopting	adopt	VERB
taxlaw-2831	529	4	a	a	DET
taxlaw-2831	529	5	hard	hard	ADJ
taxlaw-2831	529	6	-	-	PUNCT
taxlaw-2831	529	7	to	to	ADP
taxlaw-2831	529	8	-	-	PUNCT
taxlaw-2831	529	9	complete	complete	ADJ
taxlaw-2831	529	10	rule	rule	NOUN
taxlaw-2831	529	11	may	may	AUX
taxlaw-2831	529	12	reduce	reduce	VERB
taxlaw-2831	529	13	the	the	DET
taxlaw-2831	529	14	number	number	NOUN
taxlaw-2831	529	15	of	of	ADP
taxlaw-2831	529	16	gifts	gift	NOUN
taxlaw-2831	529	17	,	,	PUNCT
taxlaw-2831	529	18	2009	2009	NUM
taxlaw-2831	529	19	data	datum	NOUN
taxlaw-2831	529	20	shows	show	VERB
taxlaw-2831	529	21	that	that	SCONJ
taxlaw-2831	529	22	reduction	reduction	NOUN
taxlaw-2831	529	23	would	would	AUX
taxlaw-2831	529	24	be	be	AUX
taxlaw-2831	529	25	limited	limit	VERB
taxlaw-2831	529	26	.	.	PUNCT
taxlaw-2831	530	1	in	in	ADP
taxlaw-2831	530	2	2009	2009	NUM
taxlaw-2831	530	3	,	,	PUNCT
taxlaw-2831	530	4	almost	almost	ADV
taxlaw-2831	530	5	two	two	NUM
taxlaw-2831	530	6	-	-	PUNCT
taxlaw-2831	530	7	thirds	third	NOUN
taxlaw-2831	530	8	of	of	ADP
taxlaw-2831	530	9	reported	report	VERB
taxlaw-2831	530	10	gifts	gift	NOUN
taxlaw-2831	530	11	were	be	AUX
taxlaw-2831	530	12	outright	outright	ADJ
taxlaw-2831	530	13	transfers	transfer	NOUN
taxlaw-2831	530	14	,	,	PUNCT
taxlaw-2831	530	15	99	99	NUM
taxlaw-2831	530	16	and	and	CCONJ
taxlaw-2831	530	17	approximately	approximately	ADV
taxlaw-2831	530	18	half	half	NOUN
taxlaw-2831	530	19	of	of	ADP
taxlaw-2831	530	20	taxable	taxable	ADJ
taxlaw-2831	530	21	and	and	CCONJ
taxlaw-2831	530	22	nontaxable	nontaxable	ADJ
taxlaw-2831	530	23	gifts	gift	NOUN
taxlaw-2831	530	24	consisted	consist	VERB
taxlaw-2831	530	25	of	of	ADP
taxlaw-2831	530	26	cash	cash	NOUN
taxlaw-2831	530	27	,	,	PUNCT
taxlaw-2831	530	28	which	which	PRON
taxlaw-2831	530	29	when	when	SCONJ
taxlaw-2831	530	30	added	add	VERB
taxlaw-2831	530	31	to	to	ADP
taxlaw-2831	530	32	gifts	gift	NOUN
taxlaw-2831	530	33	of	of	ADP
taxlaw-2831	530	34	real	real	ADJ
taxlaw-2831	530	35	estate	estate	NOUN
taxlaw-2831	530	36	and	and	CCONJ
taxlaw-2831	530	37	stock	stock	NOUN
taxlaw-2831	530	38	,	,	PUNCT
taxlaw-2831	530	39	totaled	total	VERB
taxlaw-2831	530	40	more	more	ADJ
taxlaw-2831	530	41	than	than	ADP
taxlaw-2831	530	42	eighty	eighty	NUM
taxlaw-2831	530	43	percent	percent	NOUN
taxlaw-2831	530	44	of	of	ADP
taxlaw-2831	530	45	reported	report	VERB
taxlaw-2831	530	46	gifts	gift	NOUN
taxlaw-2831	530	47	for	for	ADP
taxlaw-2831	530	48	the	the	DET
taxlaw-2831	530	49	year	year	NOUN
taxlaw-2831	530	50	.	.	PUNCT
taxlaw-2831	531	1	100	100	NUM
taxlaw-2831	531	2	any	any	DET
taxlaw-2831	531	3	revenue	revenue	NOUN
taxlaw-2831	531	4	loss	loss	NOUN
taxlaw-2831	531	5	,	,	PUNCT
taxlaw-2831	531	6	may	may	AUX
taxlaw-2831	531	7	also	also	ADV
taxlaw-2831	531	8	be	be	AUX
taxlaw-2831	531	9	counteracted	counteract	VERB
taxlaw-2831	531	10	by	by	ADP
taxlaw-2831	531	11	the	the	DET
taxlaw-2831	531	12	greater	great	ADJ
taxlaw-2831	531	13	understanding	understanding	NOUN
taxlaw-2831	531	14	of	of	ADP
taxlaw-2831	531	15	the	the	DET
taxlaw-2831	531	16	advantages	advantage	NOUN
taxlaw-2831	531	17	of	of	ADP
taxlaw-2831	531	18	gift	gift	NOUN
taxlaw-2831	531	19	giving	giving	NOUN
taxlaw-2831	531	20	brought	bring	VERB
taxlaw-2831	531	21	about	about	ADP
taxlaw-2831	531	22	by	by	ADP
taxlaw-2831	531	23	enacting	enact	VERB
taxlaw-2831	531	24	and	and	CCONJ
taxlaw-2831	531	25	publicizing	publicize	VERB
taxlaw-2831	531	26	the	the	DET
taxlaw-2831	531	27	benefits	benefit	NOUN
taxlaw-2831	531	28	of	of	ADP
taxlaw-2831	531	29	the	the	DET
taxlaw-2831	531	30	simpler	simple	ADJ
taxlaw-2831	531	31	gift	gift	NOUN
taxlaw-2831	531	32	tax	tax	NOUN
taxlaw-2831	531	33	.	.	PUNCT
taxlaw-2831	532	1	because	because	SCONJ
taxlaw-2831	532	2	§	§	PROPN
taxlaw-2831	532	3	2702	2702	NUM
taxlaw-2831	532	4	would	would	AUX
taxlaw-2831	532	5	be	be	AUX
taxlaw-2831	532	6	repealed	repeal	VERB
taxlaw-2831	532	7	as	as	ADP
taxlaw-2831	532	8	unnecessary	unnecessary	ADJ
taxlaw-2831	532	9	under	under	ADP
taxlaw-2831	532	10	the	the	DET
taxlaw-2831	532	11	simpler	simple	ADJ
taxlaw-2831	532	12	gift	gift	NOUN
taxlaw-2831	532	13	tax	tax	NOUN
taxlaw-2831	532	14	,	,	PUNCT
taxlaw-2831	532	15	strategies	strategy	NOUN
taxlaw-2831	532	16	such	such	ADJ
taxlaw-2831	532	17	as	as	ADP
taxlaw-2831	532	18	short	short	ADJ
taxlaw-2831	532	19	-	-	PUNCT
taxlaw-2831	532	20	term	term	NOUN
taxlaw-2831	532	21	zeroed	zero	VERB
taxlaw-2831	532	22	-	-	PUNCT
taxlaw-2831	532	23	out	out	ADP
taxlaw-2831	532	24	grats	grat	NOUN
taxlaw-2831	532	25	101	101	NUM
taxlaw-2831	532	26	(	(	PUNCT
taxlaw-2831	532	27	and	and	CCONJ
taxlaw-2831	532	28	their	their	PRON
taxlaw-2831	532	29	concomitant	concomitant	ADJ
taxlaw-2831	532	30	revenue	revenue	NOUN
taxlaw-2831	532	31	loss	loss	NOUN
taxlaw-2831	532	32	)	)	PUNCT
taxlaw-2831	532	33	would	would	AUX
taxlaw-2831	532	34	disappear	disappear	VERB
taxlaw-2831	532	35	.	.	PUNCT
taxlaw-2831	533	1	102	102	NUM
taxlaw-2831	533	2	for	for	ADP
taxlaw-2831	533	3	a	a	DET
taxlaw-2831	533	4	zeroed	zero	VERB
taxlaw-2831	533	5	-	-	PUNCT
taxlaw-2831	533	6	out	out	ADP
taxlaw-2831	533	7	grat	grat	NOUN
taxlaw-2831	533	8	,	,	PUNCT
taxlaw-2831	533	9	the	the	DET
taxlaw-2831	533	10	retained	retain	VERB
taxlaw-2831	533	11	annuity	annuity	NOUN
taxlaw-2831	533	12	is	be	AUX
taxlaw-2831	533	13	calculated	calculate	VERB
taxlaw-2831	533	14	to	to	PART
taxlaw-2831	533	15	be	be	AUX
taxlaw-2831	533	16	valued	value	VERB
taxlaw-2831	533	17	at	at	ADP
taxlaw-2831	533	18	the	the	DET
taxlaw-2831	533	19	same	same	ADJ
taxlaw-2831	533	20	value	value	NOUN
taxlaw-2831	533	21	or	or	CCONJ
taxlaw-2831	533	22	close	close	ADJ
taxlaw-2831	533	23	to	to	ADP
taxlaw-2831	533	24	the	the	DET
taxlaw-2831	533	25	same	same	ADJ
taxlaw-2831	533	26	value	value	NOUN
taxlaw-2831	533	27	,	,	PUNCT
taxlaw-2831	533	28	if	if	SCONJ
taxlaw-2831	533	29	intending	intend	VERB
taxlaw-2831	533	30	to	to	PART
taxlaw-2831	533	31	effect	effect	VERB
taxlaw-2831	533	32	a	a	DET
taxlaw-2831	533	33	small	small	ADJ
taxlaw-2831	533	34	gift	gift	NOUN
taxlaw-2831	533	35	103	103	NUM
taxlaw-2831	533	36	—	—	PUNCT
taxlaw-2831	533	37	as	as	ADP
taxlaw-2831	533	38	the	the	DET
taxlaw-2831	533	39	remainder	remainder	NOUN
taxlaw-2831	533	40	interest	interest	NOUN
taxlaw-2831	533	41	passing	pass	VERB
taxlaw-2831	533	42	to	to	ADP
taxlaw-2831	533	43	third	third	ADJ
taxlaw-2831	533	44	parties	party	NOUN
taxlaw-2831	533	45	.	.	PUNCT
taxlaw-2831	534	1	generally	generally	ADV
taxlaw-2831	534	2	,	,	PUNCT
taxlaw-2831	534	3	only	only	ADV
taxlaw-2831	534	4	one	one	NUM
taxlaw-2831	534	5	asset	asset	NOUN
taxlaw-2831	534	6	is	be	AUX
taxlaw-2831	534	7	placed	place	VERB
taxlaw-2831	534	8	in	in	ADP
taxlaw-2831	534	9	the	the	DET
taxlaw-2831	534	10	grat	grat	NOUN
taxlaw-2831	534	11	in	in	ADP
taxlaw-2831	534	12	order	order	NOUN
taxlaw-2831	534	13	to	to	PART
taxlaw-2831	534	14	avoid	avoid	VERB
taxlaw-2831	534	15	tainting	taint	VERB
taxlaw-2831	534	16	a	a	DET
taxlaw-2831	534	17	highly	highly	ADV
taxlaw-2831	534	18	appreciating	appreciate	VERB
taxlaw-2831	534	19	asset	asset	NOUN
taxlaw-2831	534	20	.	.	PUNCT
taxlaw-2831	535	1	finally	finally	ADV
taxlaw-2831	535	2	,	,	PUNCT
taxlaw-2831	535	3	the	the	DET
taxlaw-2831	535	4	term	term	NOUN
taxlaw-2831	535	5	is	be	AUX
taxlaw-2831	535	6	short	short	ADJ
taxlaw-2831	535	7	,	,	PUNCT
taxlaw-2831	535	8	like	like	ADP
taxlaw-2831	535	9	the	the	DET
taxlaw-2831	535	10	two	two	NUM
taxlaw-2831	535	11	-	-	PUNCT
taxlaw-2831	535	12	year	year	NOUN
taxlaw-2831	535	13	term	term	NOUN
taxlaw-2831	535	14	in	in	ADP
taxlaw-2831	535	15	walton	walton	PROPN
taxlaw-2831	535	16	,	,	PUNCT
taxlaw-2831	535	17	in	in	ADP
taxlaw-2831	535	18	order	order	NOUN
taxlaw-2831	535	19	to	to	PART
taxlaw-2831	535	20	reduce	reduce	VERB
taxlaw-2831	535	21	the	the	DET
taxlaw-2831	535	22	chance	chance	NOUN
taxlaw-2831	535	23	that	that	SCONJ
taxlaw-2831	535	24	the	the	DET
taxlaw-2831	535	25	donor	donor	NOUN
taxlaw-2831	535	26	might	might	AUX
taxlaw-2831	535	27	die	die	VERB
taxlaw-2831	535	28	during	during	ADP
taxlaw-2831	535	29	the	the	DET
taxlaw-2831	535	30	term	term	NOUN
taxlaw-2831	535	31	.	.	PUNCT
taxlaw-2831	536	1	should	should	AUX
taxlaw-2831	536	2	death	death	NOUN
taxlaw-2831	536	3	occur	occur	VERB
taxlaw-2831	536	4	,	,	PUNCT
taxlaw-2831	536	5	the	the	DET
taxlaw-2831	536	6	estate	estate	NOUN
taxlaw-2831	536	7	tax	tax	NOUN
taxlaw-2831	536	8	provisions	provision	NOUN
taxlaw-2831	536	9	would	would	AUX
taxlaw-2831	536	10	tax	tax	VERB
taxlaw-2831	536	11	the	the	DET
taxlaw-2831	536	12	full	full	ADJ
taxlaw-2831	536	13	dateof	dateof	ADJ
taxlaw-2831	536	14	-	-	PUNCT
taxlaw-2831	536	15	death	death	NOUN
taxlaw-2831	536	16	value	value	NOUN
taxlaw-2831	536	17	of	of	ADP
taxlaw-2831	536	18	the	the	DET
taxlaw-2831	536	19	trust	trust	NOUN
taxlaw-2831	536	20	,	,	PUNCT
taxlaw-2831	536	21	and	and	CCONJ
taxlaw-2831	536	22	the	the	DET
taxlaw-2831	536	23	donor	donor	NOUN
taxlaw-2831	536	24	would	would	AUX
taxlaw-2831	536	25	lose	lose	VERB
taxlaw-2831	536	26	all	all	PRON
taxlaw-2831	536	27	of	of	ADP
taxlaw-2831	536	28	the	the	DET
taxlaw-2831	536	29	tax	tax	NOUN
taxlaw-2831	536	30	benefits	benefit	NOUN
taxlaw-2831	536	31	associated	associate	VERB
taxlaw-2831	536	32	with	with	ADP
taxlaw-2831	536	33	the	the	DET
taxlaw-2831	536	34	grat	grat	ADJ
taxlaw-2831	536	35	strategy	strategy	NOUN
taxlaw-2831	536	36	;	;	PUNCT
taxlaw-2831	536	37	therefore	therefore	ADV
taxlaw-2831	536	38	,	,	PUNCT
taxlaw-2831	536	39	a	a	DET
taxlaw-2831	536	40	short	short	ADJ
taxlaw-2831	536	41	period	period	NOUN
taxlaw-2831	536	42	of	of	ADP
taxlaw-2831	536	43	risk	risk	NOUN
taxlaw-2831	536	44	is	be	AUX
taxlaw-2831	536	45	desirable	desirable	ADJ
taxlaw-2831	536	46	.	.	PUNCT
taxlaw-2831	537	1	by	by	ADP
taxlaw-2831	537	2	employing	employ	VERB
taxlaw-2831	537	3	this	this	DET
taxlaw-2831	537	4	planning	planning	NOUN
taxlaw-2831	537	5	device	device	NOUN
taxlaw-2831	537	6	,	,	PUNCT
taxlaw-2831	537	7	if	if	SCONJ
taxlaw-2831	537	8	the	the	DET
taxlaw-2831	537	9	trust	trust	NOUN
taxlaw-2831	537	10	asset	asset	NOUN
taxlaw-2831	537	11	appreciates	appreciate	VERB
taxlaw-2831	537	12	more	more	ADJ
taxlaw-2831	537	13	than	than	ADP
taxlaw-2831	537	14	the	the	DET
taxlaw-2831	537	15	calculated	calculated	ADJ
taxlaw-2831	537	16	actuarial	actuarial	ADJ
taxlaw-2831	537	17	value	value	NOUN
taxlaw-2831	537	18	,	,	PUNCT
taxlaw-2831	537	19	any	any	DET
taxlaw-2831	537	20	excess	excess	ADJ
taxlaw-2831	537	21	value	value	NOUN
taxlaw-2831	537	22	passes	pass	VERB
taxlaw-2831	537	23	to	to	ADP
taxlaw-2831	537	24	the	the	DET
taxlaw-2831	537	25	third	third	ADJ
taxlaw-2831	537	26	parties	party	NOUN
taxlaw-2831	537	27	free	free	ADJ
taxlaw-2831	537	28	of	of	ADP
taxlaw-2831	537	29	transfer	transfer	NOUN
taxlaw-2831	537	30	tax	tax	NOUN
taxlaw-2831	537	31	(	(	PUNCT
taxlaw-2831	537	32	i.e.	i.e.	X
taxlaw-2831	537	33	,	,	PUNCT
taxlaw-2831	537	34	the	the	DET
taxlaw-2831	537	35	extra	extra	ADJ
taxlaw-2831	537	36	value	value	NOUN
taxlaw-2831	537	37	would	would	AUX
taxlaw-2831	537	38	not	not	PART
taxlaw-2831	537	39	be	be	AUX
taxlaw-2831	537	40	reached	reach	VERB
taxlaw-2831	537	41	by	by	ADP
taxlaw-2831	537	42	either	either	CCONJ
taxlaw-2831	537	43	the	the	DET
taxlaw-2831	537	44	gift	gift	NOUN
taxlaw-2831	537	45	or	or	CCONJ
taxlaw-2831	537	46	the	the	DET
taxlaw-2831	537	47	estate	estate	NOUN
taxlaw-2831	537	48	tax	tax	NOUN
taxlaw-2831	537	49	—	—	PUNCT
taxlaw-2831	537	50	the	the	DET
taxlaw-2831	537	51	latter	latter	ADJ
taxlaw-2831	537	52	effect	effect	NOUN
taxlaw-2831	537	53	occurring	occur	VERB
taxlaw-2831	537	54	because	because	SCONJ
taxlaw-2831	537	55	of	of	ADP
taxlaw-2831	537	56	the	the	DET
taxlaw-2831	537	57	benefit	benefit	NOUN
taxlaw-2831	537	58	of	of	ADP
taxlaw-2831	537	59	the	the	DET
taxlaw-2831	537	60	easy	easy	ADJ
taxlaw-2831	537	61	-	-	PUNCT
taxlaw-2831	537	62	to	to	ADP
taxlaw-2831	537	63	-	-	PUNCT
taxlaw-2831	537	64	complete	complete	ADJ
taxlaw-2831	537	65	gift	gift	NOUN
taxlaw-2831	537	66	tax	tax	NOUN
taxlaw-2831	537	67	rule	rule	NOUN
taxlaw-2831	537	68	of	of	ADP
taxlaw-2831	537	69	§	§	PROPN
taxlaw-2831	537	70	2702	2702	NUM
taxlaw-2831	537	71	)	)	PUNCT
taxlaw-2831	537	72	.	.	PUNCT
taxlaw-2831	538	1	many	many	ADJ
taxlaw-2831	538	2	scholars	scholar	NOUN
taxlaw-2831	538	3	have	have	AUX
taxlaw-2831	538	4	decried	decry	VERB
taxlaw-2831	538	5	the	the	DET
taxlaw-2831	538	6	tax	tax	NOUN
taxlaw-2831	538	7	avoidance	avoidance	NOUN
taxlaw-2831	538	8	from	from	ADP
taxlaw-2831	538	9	the	the	DET
taxlaw-2831	538	10	use	use	NOUN
taxlaw-2831	538	11	of	of	ADP
taxlaw-2831	538	12	grats	grat	NOUN
taxlaw-2831	538	13	.	.	PUNCT
taxlaw-2831	539	1	104	104	NUM
taxlaw-2831	539	2	in	in	ADP
taxlaw-2831	539	3	addition	addition	NOUN
taxlaw-2831	540	1	,	,	PUNCT
taxlaw-2831	540	2	president	president	PROPN
taxlaw-2831	540	3	obama‘s	obama‘s	PROPN
taxlaw-2831	540	4	revenue	revenue	NOUN
taxlaw-2831	540	5	proposals	proposal	NOUN
taxlaw-2831	540	6	have	have	AUX
taxlaw-2831	540	7	included	include	VERB
taxlaw-2831	540	8	grat	grat	ADJ
taxlaw-2831	540	9	reform	reform	NOUN
taxlaw-2831	540	10	.	.	PUNCT
taxlaw-2831	541	1	105	105	NUM
taxlaw-2831	541	2	98	98	NUM
taxlaw-2831	541	3	for	for	ADP
taxlaw-2831	541	4	relinquishments	relinquishment	NOUN
taxlaw-2831	541	5	within	within	ADP
taxlaw-2831	541	6	three	three	NUM
taxlaw-2831	541	7	years	year	NOUN
taxlaw-2831	541	8	of	of	ADP
taxlaw-2831	541	9	the	the	DET
taxlaw-2831	541	10	donor‘s	donor‘s	ADJ
taxlaw-2831	541	11	death	death	NOUN
taxlaw-2831	541	12	,	,	PUNCT
taxlaw-2831	541	13	i.r.c	i.r.c	NOUN
taxlaw-2831	541	14	.	.	PUNCT
taxlaw-2831	542	1	§	§	PROPN
taxlaw-2831	542	2	2035	2035	NUM
taxlaw-2831	542	3	would	would	AUX
taxlaw-2831	542	4	apply	apply	VERB
taxlaw-2831	542	5	to	to	PART
taxlaw-2831	542	6	include	include	VERB
taxlaw-2831	542	7	those	those	DET
taxlaw-2831	542	8	transfers	transfer	NOUN
taxlaw-2831	542	9	in	in	ADP
taxlaw-2831	542	10	decedent‘s	decedent‘s	NOUN
taxlaw-2831	542	11	estate	estate	NOUN
taxlaw-2831	542	12	.	.	PUNCT
taxlaw-2831	543	1	i	i	PRON
taxlaw-2831	543	2	d.	d.	PROPN
taxlaw-2831	543	3	§	§	PROPN
taxlaw-2831	543	4	2035	2035	NUM
taxlaw-2831	543	5	(	(	PUNCT
taxlaw-2831	543	6	2012	2012	NUM
taxlaw-2831	543	7	)	)	PUNCT
taxlaw-2831	543	8	.	.	PUNCT
taxlaw-2831	544	1	99	99	NUM
taxlaw-2831	544	2	melissa	melissa	PROPN
taxlaw-2831	544	3	j.	j.	PROPN
taxlaw-2831	544	4	belvedere	belvedere	PROPN
taxlaw-2831	544	5	,	,	PUNCT
taxlaw-2831	544	6	2009	2009	NUM
taxlaw-2831	544	7	gifts	gift	NOUN
taxlaw-2831	544	8	,	,	PUNCT
taxlaw-2831	544	9	statistics	statistic	NOUN
taxlaw-2831	544	10	of	of	ADP
taxlaw-2831	544	11	income	income	NOUN
taxlaw-2831	544	12	bull	bull	NOUN
taxlaw-2831	544	13	.	.	PUNCT
taxlaw-2831	545	1	143	143	NUM
taxlaw-2831	545	2	(	(	PUNCT
taxlaw-2831	545	3	spring	spring	NOUN
taxlaw-2831	545	4	2012	2012	NUM
taxlaw-2831	545	5	)	)	PUNCT
taxlaw-2831	545	6	(	(	PUNCT
taxlaw-2831	545	7	―most	―most	X
taxlaw-2831	545	8	[	[	X
taxlaw-2831	545	9	2009	2009	NUM
taxlaw-2831	545	10	]	]	PUNCT
taxlaw-2831	545	11	gifts	gift	NOUN
taxlaw-2831	545	12	(	(	PUNCT
taxlaw-2831	545	13	67.3	67.3	NUM
taxlaw-2831	545	14	percent	percent	NOUN
taxlaw-2831	545	15	,	,	PUNCT
taxlaw-2831	545	16	or	or	CCONJ
taxlaw-2831	545	17	$	$	SYM
taxlaw-2831	545	18	25.5	25.5	NUM
taxlaw-2831	545	19	billion	billion	NUM
taxlaw-2831	545	20	)	)	PUNCT
taxlaw-2831	545	21	were	be	AUX
taxlaw-2831	545	22	given	give	VERB
taxlaw-2831	545	23	directly	directly	ADV
taxlaw-2831	545	24	,	,	PUNCT
taxlaw-2831	545	25	meaning	mean	VERB
taxlaw-2831	545	26	that	that	SCONJ
taxlaw-2831	545	27	recipients	recipient	NOUN
taxlaw-2831	545	28	immediately	immediately	ADV
taxlaw-2831	545	29	had	have	VERB
taxlaw-2831	545	30	full	full	ADJ
taxlaw-2831	545	31	use	use	NOUN
taxlaw-2831	545	32	and	and	CCONJ
taxlaw-2831	545	33	enjoyment	enjoyment	NOUN
taxlaw-2831	545	34	of	of	ADP
taxlaw-2831	545	35	the	the	DET
taxlaw-2831	545	36	gifts	gift	NOUN
taxlaw-2831	545	37	.	.	PUNCT
taxlaw-2831	546	1	gifts	gift	NOUN
taxlaw-2831	546	2	through	through	ADP
taxlaw-2831	546	3	trust	trust	NOUN
taxlaw-2831	546	4	,	,	PUNCT
taxlaw-2831	546	5	where	where	SCONJ
taxlaw-2831	546	6	the	the	DET
taxlaw-2831	546	7	donee‘s	donee‘s	NOUN
taxlaw-2831	546	8	use	use	NOUN
taxlaw-2831	546	9	of	of	ADP
taxlaw-2831	546	10	the	the	DET
taxlaw-2831	546	11	gift	gift	NOUN
taxlaw-2831	546	12	is	be	AUX
taxlaw-2831	546	13	controlled	control	VERB
taxlaw-2831	546	14	by	by	ADP
taxlaw-2831	546	15	a	a	DET
taxlaw-2831	546	16	trustee	trustee	NOUN
taxlaw-2831	546	17	,	,	PUNCT
taxlaw-2831	546	18	accounted	account	VERB
taxlaw-2831	546	19	for	for	ADP
taxlaw-2831	546	20	the	the	DET
taxlaw-2831	546	21	remaining	remain	VERB
taxlaw-2831	546	22	32.7	32.7	NUM
taxlaw-2831	546	23	percent	percent	NOUN
taxlaw-2831	546	24	(	(	PUNCT
taxlaw-2831	546	25	$	$	SYM
taxlaw-2831	546	26	12.4	12.4	NUM
taxlaw-2831	546	27	billion	billion	NUM
taxlaw-2831	546	28	)	)	PUNCT
taxlaw-2831	546	29	of	of	ADP
taxlaw-2831	546	30	the	the	DET
taxlaw-2831	546	31	gifts.‖	gifts.‖	NOUN
taxlaw-2831	546	32	(	(	PUNCT
taxlaw-2831	546	33	internal	internal	ADJ
taxlaw-2831	546	34	reference	reference	NOUN
taxlaw-2831	546	35	omitted	omit	VERB
taxlaw-2831	546	36	)	)	PUNCT
taxlaw-2831	546	37	)	)	PUNCT
taxlaw-2831	546	38	.	.	PUNCT
taxlaw-2831	547	1	100	100	NUM
taxlaw-2831	548	1	i	i	PRON
taxlaw-2831	548	2	d.	d.	PROPN
taxlaw-2831	548	3	(	(	PUNCT
taxlaw-2831	548	4	―most	―most	ADJ
taxlaw-2831	548	5	gifts	gift	NOUN
taxlaw-2831	548	6	were	be	AUX
taxlaw-2831	548	7	in	in	ADP
taxlaw-2831	548	8	the	the	DET
taxlaw-2831	548	9	form	form	NOUN
taxlaw-2831	548	10	of	of	ADP
taxlaw-2831	548	11	cash	cash	NOUN
taxlaw-2831	548	12	which	which	PRON
taxlaw-2831	548	13	represented	represent	VERB
taxlaw-2831	548	14	47.5	47.5	NUM
taxlaw-2831	548	15	percent	percent	NOUN
taxlaw-2831	548	16	(	(	PUNCT
taxlaw-2831	548	17	$	$	SYM
taxlaw-2831	548	18	18	18	NUM
taxlaw-2831	548	19	billion	billion	NUM
taxlaw-2831	548	20	)	)	PUNCT
taxlaw-2831	548	21	of	of	ADP
taxlaw-2831	548	22	total	total	ADJ
taxlaw-2831	548	23	gifts	gift	NOUN
taxlaw-2831	548	24	.	.	PUNCT
taxlaw-2831	549	1	cash	cash	NOUN
taxlaw-2831	549	2	represented	represent	VERB
taxlaw-2831	549	3	the	the	DET
taxlaw-2831	549	4	largest	large	ADJ
taxlaw-2831	549	5	share	share	NOUN
taxlaw-2831	549	6	of	of	ADP
taxlaw-2831	549	7	gift	gift	NOUN
taxlaw-2831	549	8	amounts	amount	NOUN
taxlaw-2831	549	9	reported	report	VERB
taxlaw-2831	549	10	on	on	ADP
taxlaw-2831	549	11	both	both	CCONJ
taxlaw-2831	549	12	taxable	taxable	ADJ
taxlaw-2831	549	13	and	and	CCONJ
taxlaw-2831	549	14	nontaxable	nontaxable	ADJ
taxlaw-2831	549	15	returns	return	NOUN
taxlaw-2831	549	16	.	.	PUNCT
taxlaw-2831	550	1	gifts	gift	NOUN
taxlaw-2831	550	2	of	of	ADP
taxlaw-2831	550	3	real	real	ADJ
taxlaw-2831	550	4	estate	estate	NOUN
taxlaw-2831	550	5	and	and	CCONJ
taxlaw-2831	550	6	stock	stock	NOUN
taxlaw-2831	550	7	made	make	VERB
taxlaw-2831	550	8	up	up	ADP
taxlaw-2831	550	9	the	the	DET
taxlaw-2831	550	10	second	second	ADJ
taxlaw-2831	550	11	and	and	CCONJ
taxlaw-2831	550	12	third	third	ADV
taxlaw-2831	550	13	largest	large	ADJ
taxlaw-2831	550	14	shares	share	NOUN
taxlaw-2831	550	15	of	of	ADP
taxlaw-2831	550	16	total	total	ADJ
taxlaw-2831	550	17	gifts	gift	NOUN
taxlaw-2831	550	18	,	,	PUNCT
taxlaw-2831	550	19	18.4	18.4	NUM
taxlaw-2831	550	20	percent	percent	NOUN
taxlaw-2831	550	21	and	and	CCONJ
taxlaw-2831	550	22	16.2	16.2	NUM
taxlaw-2831	550	23	percent	percent	NOUN
taxlaw-2831	550	24	of	of	ADP
taxlaw-2831	550	25	the	the	DET
taxlaw-2831	550	26	total	total	ADJ
taxlaw-2831	550	27	,	,	PUNCT
taxlaw-2831	550	28	respectively.‖	respectively.‖	NOUN
taxlaw-2831	550	29	(	(	PUNCT
taxlaw-2831	550	30	internal	internal	ADJ
taxlaw-2831	550	31	reference	reference	NOUN
taxlaw-2831	550	32	omitted	omit	VERB
taxlaw-2831	550	33	)	)	PUNCT
taxlaw-2831	550	34	)	)	PUNCT
taxlaw-2831	550	35	.	.	PUNCT
taxlaw-2831	551	1	101	101	NUM
taxlaw-2831	551	2	this	this	DET
taxlaw-2831	551	3	technique	technique	NOUN
taxlaw-2831	551	4	was	be	AUX
taxlaw-2831	551	5	at	at	ADP
taxlaw-2831	551	6	least	least	ADJ
taxlaw-2831	551	7	tacitly	tacitly	ADV
taxlaw-2831	551	8	approved	approve	VERB
taxlaw-2831	551	9	by	by	ADP
taxlaw-2831	551	10	the	the	DET
taxlaw-2831	551	11	tax	tax	NOUN
taxlaw-2831	551	12	court	court	NOUN
taxlaw-2831	551	13	in	in	ADP
taxlaw-2831	551	14	walton	walton	PROPN
taxlaw-2831	551	15	v.	v.	PROPN
taxlaw-2831	551	16	commissioner	commissioner	PROPN
taxlaw-2831	551	17	,	,	PUNCT
taxlaw-2831	551	18	115	115	NUM
taxlaw-2831	551	19	t.c	t.c	PROPN
taxlaw-2831	551	20	.	.	PROPN
taxlaw-2831	551	21	589	589	NUM
taxlaw-2831	551	22	(	(	PUNCT
taxlaw-2831	551	23	2000	2000	NUM
taxlaw-2831	551	24	)	)	PUNCT
taxlaw-2831	551	25	,	,	PUNCT
taxlaw-2831	551	26	and	and	CCONJ
taxlaw-2831	551	27	acquiesced	acquiesce	VERB
taxlaw-2831	551	28	to	to	ADP
taxlaw-2831	551	29	by	by	ADP
taxlaw-2831	551	30	the	the	DET
taxlaw-2831	551	31	government	government	NOUN
taxlaw-2831	551	32	in	in	ADP
taxlaw-2831	551	33	notice	notice	NOUN
taxlaw-2831	551	34	2003	2003	NUM
taxlaw-2831	551	35	-	-	SYM
taxlaw-2831	551	36	72	72	NUM
taxlaw-2831	551	37	,	,	PUNCT
taxlaw-2831	551	38	2003	2003	NUM
taxlaw-2831	551	39	-	-	SYM
taxlaw-2831	551	40	2	2	NUM
taxlaw-2831	551	41	c.b	c.b	PROPN
taxlaw-2831	551	42	.	.	PROPN
taxlaw-2831	551	43	964	964	NUM
taxlaw-2831	551	44	.	.	PUNCT
taxlaw-2831	552	1	see	see	VERB
taxlaw-2831	552	2	discussion	discussion	NOUN
taxlaw-2831	552	3	,	,	PUNCT
taxlaw-2831	552	4	supra	supra	PROPN
taxlaw-2831	552	5	note	note	NOUN
taxlaw-2831	552	6	15	15	NUM
taxlaw-2831	552	7	.	.	NOUN
taxlaw-2831	553	1	102	102	NUM
taxlaw-2831	553	2	qualified	qualified	ADJ
taxlaw-2831	553	3	personal	personal	ADJ
taxlaw-2831	553	4	residence	residence	NOUN
taxlaw-2831	553	5	trusts	trust	NOUN
taxlaw-2831	553	6	(	(	PUNCT
taxlaw-2831	553	7	―qprts‖	―qprts‖	NOUN
taxlaw-2831	553	8	)	)	PUNCT
taxlaw-2831	553	9	would	would	AUX
taxlaw-2831	553	10	likewise	likewise	ADV
taxlaw-2831	553	11	be	be	AUX
taxlaw-2831	553	12	useless	useless	ADJ
taxlaw-2831	553	13	under	under	ADP
taxlaw-2831	553	14	the	the	DET
taxlaw-2831	553	15	simpler	simple	ADJ
taxlaw-2831	553	16	gift	gift	NOUN
taxlaw-2831	553	17	tax	tax	NOUN
taxlaw-2831	553	18	.	.	PUNCT
taxlaw-2831	554	1	and	and	CCONJ
taxlaw-2831	554	2	,	,	PUNCT
taxlaw-2831	554	3	even	even	ADV
taxlaw-2831	554	4	though	though	SCONJ
taxlaw-2831	554	5	this	this	DET
taxlaw-2831	554	6	article	article	NOUN
taxlaw-2831	554	7	does	do	AUX
taxlaw-2831	554	8	not	not	PART
taxlaw-2831	554	9	discuss	discuss	VERB
taxlaw-2831	554	10	the	the	DET
taxlaw-2831	554	11	transfer	transfer	NOUN
taxlaw-2831	554	12	tax	tax	NOUN
taxlaw-2831	554	13	or	or	CCONJ
taxlaw-2831	554	14	income	income	NOUN
taxlaw-2831	554	15	tax	tax	NOUN
taxlaw-2831	554	16	charitable	charitable	ADJ
taxlaw-2831	554	17	deduction	deduction	NOUN
taxlaw-2831	554	18	,	,	PUNCT
taxlaw-2831	554	19	clats	clat	NOUN
taxlaw-2831	554	20	,	,	PUNCT
taxlaw-2831	554	21	niocruts	niocrut	NOUN
taxlaw-2831	554	22	,	,	PUNCT
taxlaw-2831	554	23	and	and	CCONJ
taxlaw-2831	554	24	nimcruts	nimcrut	NOUN
taxlaw-2831	554	25	could	could	AUX
taxlaw-2831	554	26	also	also	ADV
taxlaw-2831	554	27	be	be	AUX
taxlaw-2831	554	28	eliminated	eliminate	VERB
taxlaw-2831	554	29	if	if	SCONJ
taxlaw-2831	554	30	rules	rule	NOUN
taxlaw-2831	554	31	similar	similar	ADJ
taxlaw-2831	554	32	to	to	ADP
taxlaw-2831	554	33	the	the	DET
taxlaw-2831	554	34	simpler	simple	ADJ
taxlaw-2831	554	35	gift	gift	NOUN
taxlaw-2831	554	36	tax	tax	NOUN
taxlaw-2831	554	37	applied	apply	VERB
taxlaw-2831	554	38	with	with	ADP
taxlaw-2831	554	39	equal	equal	ADJ
taxlaw-2831	554	40	force	force	NOUN
taxlaw-2831	554	41	to	to	ADP
taxlaw-2831	554	42	charitable	charitable	ADJ
taxlaw-2831	554	43	gifts	gift	NOUN
taxlaw-2831	554	44	.	.	PUNCT
taxlaw-2831	555	1	103	103	NUM
taxlaw-2831	555	2	some	some	DET
taxlaw-2831	555	3	estate	estate	NOUN
taxlaw-2831	555	4	planners	planner	NOUN
taxlaw-2831	555	5	recommend	recommend	VERB
taxlaw-2831	555	6	creating	create	VERB
taxlaw-2831	555	7	a	a	DET
taxlaw-2831	555	8	small	small	ADJ
taxlaw-2831	555	9	taxable	taxable	ADJ
taxlaw-2831	555	10	gift	gift	NOUN
taxlaw-2831	555	11	so	so	SCONJ
taxlaw-2831	555	12	that	that	SCONJ
taxlaw-2831	555	13	the	the	DET
taxlaw-2831	555	14	statute	statute	NOUN
taxlaw-2831	555	15	of	of	ADP
taxlaw-2831	555	16	limitations	limitation	NOUN
taxlaw-2831	555	17	period	period	NOUN
taxlaw-2831	555	18	would	would	AUX
taxlaw-2831	555	19	begin	begin	VERB
taxlaw-2831	555	20	to	to	PART
taxlaw-2831	555	21	run	run	VERB
taxlaw-2831	555	22	on	on	ADP
taxlaw-2831	555	23	the	the	DET
taxlaw-2831	555	24	transfer	transfer	NOUN
taxlaw-2831	555	25	.	.	PUNCT
taxlaw-2831	556	1	see	see	VERB
taxlaw-2831	556	2	dodge	dodge	PROPN
taxlaw-2831	556	3	,	,	PUNCT
taxlaw-2831	556	4	gerzog	gerzog	PROPN
taxlaw-2831	556	5	&	&	CCONJ
taxlaw-2831	556	6	crawford	crawford	PROPN
taxlaw-2831	556	7	,	,	PUNCT
taxlaw-2831	556	8	supra	supra	PROPN
taxlaw-2831	556	9	note	note	PROPN
taxlaw-2831	556	10	15	15	NUM
taxlaw-2831	556	11	,	,	PUNCT
taxlaw-2831	556	12	at	at	ADP
taxlaw-2831	556	13	452	452	NUM
taxlaw-2831	556	14	n.83	n.83	NOUN
taxlaw-2831	556	15	.	.	PUNCT
taxlaw-2831	557	1	104	104	NUM
taxlaw-2831	557	2	see	see	VERB
taxlaw-2831	557	3	,	,	PUNCT
taxlaw-2831	557	4	e.g.	e.g.	ADV
taxlaw-2831	557	5	,	,	PUNCT
taxlaw-2831	557	6	caron	caron	PROPN
taxlaw-2831	557	7	&	&	CCONJ
taxlaw-2831	557	8	repetti	repetti	PROPN
taxlaw-2831	557	9	,	,	PUNCT
taxlaw-2831	557	10	supra	supra	PROPN
taxlaw-2831	557	11	note	note	PROPN
taxlaw-2831	557	12	78	78	NUM
taxlaw-2831	557	13	,	,	PUNCT
taxlaw-2831	557	14	at	at	ADP
taxlaw-2831	557	15	1240	1240	NUM
taxlaw-2831	557	16	(	(	PUNCT
taxlaw-2831	557	17	proposing	propose	VERB
taxlaw-2831	557	18	a	a	DET
taxlaw-2831	557	19	lifetime	lifetime	NOUN
taxlaw-2831	557	20	limit	limit	NOUN
taxlaw-2831	557	21	on	on	ADP
taxlaw-2831	557	22	grats	grat	NOUN
taxlaw-2831	557	23	)	)	PUNCT
taxlaw-2831	557	24	;	;	PUNCT
taxlaw-2831	557	25	gans	gan	NOUN
taxlaw-2831	557	26	&	&	CCONJ
taxlaw-2831	557	27	soled	sole	VERB
taxlaw-2831	557	28	,	,	PUNCT
taxlaw-2831	557	29	supra	supra	NOUN
taxlaw-2831	557	30	note	note	NOUN
taxlaw-2831	557	31	41	41	NUM
taxlaw-2831	557	32	at	at	ADP
taxlaw-2831	557	33	789–90	789–90	NUM
taxlaw-2831	557	34	(	(	PUNCT
taxlaw-2831	557	35	proposing	propose	VERB
taxlaw-2831	557	36	to	to	PART
taxlaw-2831	557	37	treat	treat	VERB
taxlaw-2831	557	38	grats	grat	NOUN
taxlaw-2831	557	39	and	and	CCONJ
taxlaw-2831	557	40	qprts	qprt	NOUN
taxlaw-2831	557	41	as	as	ADP
taxlaw-2831	557	42	incomplete	incomplete	ADJ
taxlaw-2831	557	43	gifts	gift	NOUN
taxlaw-2831	557	44	until	until	ADP
taxlaw-2831	557	45	the	the	DET
taxlaw-2831	557	46	2015	2015	NUM
taxlaw-2831	557	47	]	]	PUNCT
taxlaw-2831	557	48	a	a	DET
taxlaw-2831	557	49	simpler	simple	ADJ
taxlaw-2831	557	50	verifiable	verifiable	ADJ
taxlaw-2831	557	51	gift	gift	NOUN
taxlaw-2831	557	52	tax	tax	NOUN
taxlaw-2831	557	53	199	199	NUM
taxlaw-2831	557	54	specifically	specifically	ADV
taxlaw-2831	557	55	,	,	PUNCT
taxlaw-2831	557	56	the	the	DET
taxlaw-2831	557	57	administration‘s	administration‘s	NOUN
taxlaw-2831	557	58	proposal	proposal	NOUN
taxlaw-2831	557	59	mandates	mandate	VERB
taxlaw-2831	557	60	a	a	DET
taxlaw-2831	557	61	minimum	minimum	ADJ
taxlaw-2831	557	62	ten	ten	NUM
taxlaw-2831	557	63	-	-	PUNCT
taxlaw-2831	557	64	year	year	NOUN
taxlaw-2831	557	65	term	term	NOUN
taxlaw-2831	557	66	for	for	ADP
taxlaw-2831	557	67	a	a	DET
taxlaw-2831	557	68	grat	grat	NOUN
taxlaw-2831	557	69	.	.	PUNCT
taxlaw-2831	558	1	that	that	PRON
taxlaw-2831	558	2	would	would	AUX
taxlaw-2831	558	3	increase	increase	VERB
taxlaw-2831	558	4	the	the	DET
taxlaw-2831	558	5	risk	risk	NOUN
taxlaw-2831	558	6	of	of	ADP
taxlaw-2831	558	7	§	§	PROPN
taxlaw-2831	558	8	2036	2036	NUM
taxlaw-2831	558	9	exposure	exposure	NOUN
taxlaw-2831	558	10	,	,	PUNCT
taxlaw-2831	558	11	which	which	PRON
taxlaw-2831	558	12	,	,	PUNCT
taxlaw-2831	558	13	if	if	SCONJ
taxlaw-2831	558	14	the	the	DET
taxlaw-2831	558	15	donor	donor	NOUN
taxlaw-2831	558	16	died	die	VERB
taxlaw-2831	558	17	within	within	ADP
taxlaw-2831	558	18	the	the	DET
taxlaw-2831	558	19	lengthened	lengthened	ADJ
taxlaw-2831	558	20	trust	trust	NOUN
taxlaw-2831	558	21	term	term	NOUN
taxlaw-2831	558	22	,	,	PUNCT
taxlaw-2831	558	23	would	would	AUX
taxlaw-2831	558	24	subject	subject	VERB
taxlaw-2831	558	25	the	the	DET
taxlaw-2831	558	26	trust	trust	NOUN
taxlaw-2831	558	27	property	property	NOUN
taxlaw-2831	558	28	to	to	PART
taxlaw-2831	558	29	estate	estate	NOUN
taxlaw-2831	558	30	tax	tax	NOUN
taxlaw-2831	558	31	.	.	PUNCT
taxlaw-2831	559	1	106	106	NUM
taxlaw-2831	560	1	this	this	DET
taxlaw-2831	560	2	measure	measure	NOUN
taxlaw-2831	560	3	would	would	AUX
taxlaw-2831	560	4	eliminate	eliminate	VERB
taxlaw-2831	560	5	the	the	DET
taxlaw-2831	560	6	walton	walton	PROPN
taxlaw-2831	560	7	short	short	ADJ
taxlaw-2831	560	8	-	-	PUNCT
taxlaw-2831	560	9	term	term	NOUN
taxlaw-2831	560	10	(	(	PUNCT
taxlaw-2831	560	11	two	two	NUM
taxlaw-2831	560	12	-	-	PUNCT
taxlaw-2831	560	13	year	year	NOUN
taxlaw-2831	560	14	)	)	PUNCT
taxlaw-2831	560	15	zeroed	zero	VERB
taxlaw-2831	560	16	-	-	PUNCT
taxlaw-2831	560	17	out	out	ADP
taxlaw-2831	560	18	grat	grat	NOUN
taxlaw-2831	560	19	and	and	CCONJ
taxlaw-2831	560	20	would	would	AUX
taxlaw-2831	560	21	increase	increase	VERB
taxlaw-2831	560	22	the	the	DET
taxlaw-2831	560	23	chance	chance	NOUN
taxlaw-2831	560	24	of	of	ADP
taxlaw-2831	560	25	that	that	DET
taxlaw-2831	560	26	device	device	NOUN
taxlaw-2831	560	27	creating	create	VERB
taxlaw-2831	560	28	an	an	DET
taxlaw-2831	560	29	estate	estate	NOUN
taxlaw-2831	560	30	tax	tax	NOUN
taxlaw-2831	560	31	transfer	transfer	NOUN
taxlaw-2831	560	32	rather	rather	ADV
taxlaw-2831	560	33	than	than	ADP
taxlaw-2831	560	34	a	a	DET
taxlaw-2831	560	35	preferred	preferred	ADJ
taxlaw-2831	560	36	gift	gift	NOUN
taxlaw-2831	560	37	tax	tax	NOUN
taxlaw-2831	560	38	transfer	transfer	NOUN
taxlaw-2831	560	39	—	—	PUNCT
taxlaw-2831	560	40	effectively	effectively	ADV
taxlaw-2831	560	41	imposing	impose	VERB
taxlaw-2831	560	42	a	a	DET
taxlaw-2831	560	43	hard	hard	ADJ
taxlaw-2831	560	44	-	-	PUNCT
taxlaw-2831	560	45	to	to	ADP
taxlaw-2831	560	46	-	-	PUNCT
taxlaw-2831	560	47	complete	complete	ADJ
taxlaw-2831	560	48	rule	rule	NOUN
taxlaw-2831	560	49	.	.	PUNCT
taxlaw-2831	561	1	the	the	DET
taxlaw-2831	561	2	president‘s	president‘s	NOUN
taxlaw-2831	561	3	grat	grat	NOUN
taxlaw-2831	561	4	proposal	proposal	NOUN
taxlaw-2831	561	5	was	be	AUX
taxlaw-2831	561	6	estimated	estimate	VERB
taxlaw-2831	561	7	to	to	PART
taxlaw-2831	561	8	increase	increase	VERB
taxlaw-2831	561	9	revenue	revenue	NOUN
taxlaw-2831	561	10	by	by	ADP
taxlaw-2831	561	11	$	$	SYM
taxlaw-2831	561	12	3.6	3.6	NUM
taxlaw-2831	561	13	billion	billion	NUM
taxlaw-2831	561	14	over	over	ADP
taxlaw-2831	561	15	a	a	DET
taxlaw-2831	561	16	ten	ten	NUM
taxlaw-2831	561	17	-	-	PUNCT
taxlaw-2831	561	18	year	year	NOUN
taxlaw-2831	561	19	period	period	NOUN
taxlaw-2831	561	20	.	.	PUNCT
taxlaw-2831	562	1	107	107	NUM
taxlaw-2831	562	2	finally	finally	ADV
taxlaw-2831	562	3	,	,	PUNCT
taxlaw-2831	562	4	the	the	DET
taxlaw-2831	562	5	simpler	simple	ADJ
taxlaw-2831	562	6	gift	gift	NOUN
taxlaw-2831	562	7	tax	tax	NOUN
taxlaw-2831	562	8	would	would	AUX
taxlaw-2831	562	9	eliminate	eliminate	VERB
taxlaw-2831	562	10	the	the	DET
taxlaw-2831	562	11	current	current	ADJ
taxlaw-2831	562	12	freebie	freebie	NOUN
taxlaw-2831	562	13	known	know	VERB
taxlaw-2831	562	14	as	as	ADP
taxlaw-2831	562	15	the	the	DET
taxlaw-2831	562	16	five	five	NUM
taxlaw-2831	562	17	or	or	CCONJ
taxlaw-2831	562	18	five	five	NUM
taxlaw-2831	562	19	power	power	NOUN
taxlaw-2831	562	20	rule	rule	NOUN
taxlaw-2831	562	21	under	under	ADP
taxlaw-2831	562	22	§	§	PROPN
taxlaw-2831	562	23	2514(e	2514(e	NUM
taxlaw-2831	562	24	)	)	PUNCT
taxlaw-2831	562	25	.	.	PUNCT
taxlaw-2831	563	1	108	108	NUM
taxlaw-2831	563	2	section	section	NOUN
taxlaw-2831	563	3	2514(e	2514(e	NUM
taxlaw-2831	563	4	)	)	PUNCT
taxlaw-2831	563	5	exempts	exempt	VERB
taxlaw-2831	563	6	from	from	ADP
taxlaw-2831	563	7	gift	gift	NOUN
taxlaw-2831	563	8	tax	tax	NOUN
taxlaw-2831	563	9	109	109	NUM
taxlaw-2831	563	10	a	a	DET
taxlaw-2831	563	11	lapse	lapse	NOUN
taxlaw-2831	563	12	(	(	PUNCT
taxlaw-2831	563	13	as	as	ADP
taxlaw-2831	563	14	distinct	distinct	ADJ
taxlaw-2831	563	15	from	from	ADP
taxlaw-2831	563	16	an	an	DET
taxlaw-2831	563	17	exercise	exercise	NOUN
taxlaw-2831	563	18	or	or	CCONJ
taxlaw-2831	563	19	release	release	NOUN
taxlaw-2831	563	20	)	)	PUNCT
taxlaw-2831	563	21	of	of	ADP
taxlaw-2831	563	22	the	the	DET
taxlaw-2831	563	23	power	power	NOUN
taxlaw-2831	563	24	110	110	NUM
taxlaw-2831	563	25	in	in	ADP
taxlaw-2831	563	26	stating	state	VERB
taxlaw-2831	563	27	that	that	SCONJ
taxlaw-2831	563	28	a	a	DET
taxlaw-2831	563	29	lapse	lapse	NOUN
taxlaw-2831	563	30	will	will	AUX
taxlaw-2831	563	31	not	not	PART
taxlaw-2831	563	32	be	be	AUX
taxlaw-2831	563	33	considered	consider	VERB
taxlaw-2831	563	34	a	a	DET
taxlaw-2831	563	35	release	release	NOUN
taxlaw-2831	563	36	,	,	PUNCT
taxlaw-2831	563	37	which	which	PRON
taxlaw-2831	563	38	would	would	AUX
taxlaw-2831	563	39	cause	cause	VERB
taxlaw-2831	563	40	the	the	DET
taxlaw-2831	563	41	property	property	NOUN
taxlaw-2831	563	42	to	to	PART
taxlaw-2831	563	43	be	be	AUX
taxlaw-2831	563	44	subject	subject	ADJ
taxlaw-2831	563	45	to	to	ADP
taxlaw-2831	563	46	gift	gift	NOUN
taxlaw-2831	563	47	tax	tax	NOUN
taxlaw-2831	563	48	111	111	NUM
taxlaw-2831	563	49	to	to	ADP
taxlaw-2831	563	50	the	the	DET
taxlaw-2831	563	51	extent	extent	NOUN
taxlaw-2831	563	52	that	that	SCONJ
taxlaw-2831	563	53	the	the	DET
taxlaw-2831	563	54	value	value	NOUN
taxlaw-2831	563	55	of	of	ADP
taxlaw-2831	563	56	the	the	DET
taxlaw-2831	563	57	property	property	NOUN
taxlaw-2831	563	58	subject	subject	NOUN
taxlaw-2831	563	59	to	to	ADP
taxlaw-2831	563	60	the	the	DET
taxlaw-2831	563	61	donee	donee	NOUN
taxlaw-2831	563	62	holder‘s	holder‘s	PROPN
taxlaw-2831	563	63	general	general	ADJ
taxlaw-2831	563	64	power	power	NOUN
taxlaw-2831	563	65	to	to	PART
taxlaw-2831	563	66	withdraw	withdraw	VERB
taxlaw-2831	563	67	funds	fund	NOUN
taxlaw-2831	563	68	from	from	ADP
taxlaw-2831	563	69	the	the	DET
taxlaw-2831	563	70	trust	trust	NOUN
taxlaw-2831	563	71	does	do	AUX
taxlaw-2831	563	72	not	not	PART
taxlaw-2831	563	73	exceed	exceed	VERB
taxlaw-2831	563	74	the	the	DET
taxlaw-2831	563	75	greater	great	ADJ
taxlaw-2831	563	76	of	of	ADP
taxlaw-2831	563	77	$	$	SYM
taxlaw-2831	563	78	5,000	5,000	NUM
taxlaw-2831	563	79	or	or	CCONJ
taxlaw-2831	563	80	five	five	NUM
taxlaw-2831	563	81	percent	percent	NOUN
taxlaw-2831	563	82	of	of	ADP
taxlaw-2831	563	83	the	the	DET
taxlaw-2831	563	84	aggregate	aggregate	ADJ
taxlaw-2831	563	85	value	value	NOUN
taxlaw-2831	563	86	of	of	ADP
taxlaw-2831	563	87	the	the	DET
taxlaw-2831	563	88	property	property	NOUN
taxlaw-2831	563	89	subject	subject	NOUN
taxlaw-2831	563	90	to	to	ADP
taxlaw-2831	563	91	the	the	DET
taxlaw-2831	563	92	power	power	NOUN
taxlaw-2831	563	93	.	.	PUNCT
taxlaw-2831	564	1	that	that	PRON
taxlaw-2831	564	2	is	be	AUX
taxlaw-2831	564	3	,	,	PUNCT
taxlaw-2831	564	4	in	in	ADP
taxlaw-2831	564	5	each	each	DET
taxlaw-2831	564	6	year	year	NOUN
taxlaw-2831	564	7	the	the	DET
taxlaw-2831	564	8	donee	donee	NOUN
taxlaw-2831	564	9	power	power	NOUN
taxlaw-2831	564	10	holder	holder	NOUN
taxlaw-2831	564	11	allows	allow	VERB
taxlaw-2831	564	12	his	his	PRON
taxlaw-2831	564	13	power	power	NOUN
taxlaw-2831	564	14	over	over	ADP
taxlaw-2831	564	15	the	the	DET
taxlaw-2831	564	16	statutorily	statutorily	PROPN
taxlaw-2831	564	17	de	de	X
taxlaw-2831	564	18	minimis	minimis	NOUN
taxlaw-2831	564	19	amount	amount	NOUN
taxlaw-2831	564	20	of	of	ADP
taxlaw-2831	564	21	property	property	NOUN
taxlaw-2831	564	22	to	to	ADP
taxlaw-2831	564	23	lapse	lapse	NOUN
taxlaw-2831	564	24	,	,	PUNCT
taxlaw-2831	564	25	he	he	PRON
taxlaw-2831	564	26	would	would	AUX
taxlaw-2831	564	27	not	not	PART
taxlaw-2831	564	28	be	be	AUX
taxlaw-2831	564	29	making	make	VERB
taxlaw-2831	564	30	a	a	DET
taxlaw-2831	564	31	gift	gift	NOUN
taxlaw-2831	564	32	of	of	ADP
taxlaw-2831	564	33	future	future	ADJ
taxlaw-2831	564	34	interest	interest	NOUN
taxlaw-2831	564	35	to	to	ADP
taxlaw-2831	564	36	the	the	DET
taxlaw-2831	564	37	remainder	remainder	NOUN
taxlaw-2831	564	38	beneficiary	beneficiary	NOUN
taxlaw-2831	564	39	of	of	ADP
taxlaw-2831	564	40	the	the	DET
taxlaw-2831	564	41	trust	trust	NOUN
taxlaw-2831	564	42	.	.	PUNCT
taxlaw-2831	565	1	112	112	NUM
taxlaw-2831	565	2	although	although	SCONJ
taxlaw-2831	565	3	he	he	PRON
taxlaw-2831	565	4	is	be	AUX
taxlaw-2831	565	5	a	a	DET
taxlaw-2831	565	6	donee	donee	NOUN
taxlaw-2831	565	7	because	because	SCONJ
taxlaw-2831	565	8	he	he	PRON
taxlaw-2831	565	9	did	do	AUX
taxlaw-2831	565	10	not	not	PART
taxlaw-2831	565	11	create	create	VERB
taxlaw-2831	565	12	the	the	DET
taxlaw-2831	565	13	trust	trust	NOUN
taxlaw-2831	565	14	for	for	ADP
taxlaw-2831	565	15	his	his	PRON
taxlaw-2831	565	16	benefit	benefit	NOUN
taxlaw-2831	565	17	,	,	PUNCT
taxlaw-2831	565	18	he	he	PRON
taxlaw-2831	565	19	is	be	AUX
taxlaw-2831	565	20	grantor‘s	grantor‘s	ADJ
taxlaw-2831	565	21	interest	interest	NOUN
taxlaw-2831	565	22	terminates	terminate	VERB
taxlaw-2831	565	23	or	or	CCONJ
taxlaw-2831	565	24	,	,	PUNCT
taxlaw-2831	565	25	at	at	ADP
taxlaw-2831	565	26	the	the	DET
taxlaw-2831	565	27	taxpayer‘s	taxpayer‘s	ADJ
taxlaw-2831	565	28	option	option	NOUN
taxlaw-2831	565	29	,	,	PUNCT
taxlaw-2831	565	30	to	to	PART
taxlaw-2831	565	31	tax	tax	VERB
taxlaw-2831	565	32	the	the	DET
taxlaw-2831	565	33	full	full	ADJ
taxlaw-2831	565	34	value	value	NOUN
taxlaw-2831	565	35	of	of	ADP
taxlaw-2831	565	36	the	the	DET
taxlaw-2831	565	37	property	property	NOUN
taxlaw-2831	565	38	paid	pay	VERB
taxlaw-2831	565	39	to	to	ADP
taxlaw-2831	565	40	the	the	DET
taxlaw-2831	565	41	trust	trust	NOUN
taxlaw-2831	565	42	(	(	PUNCT
taxlaw-2831	565	43	instead	instead	ADV
taxlaw-2831	565	44	of	of	ADP
taxlaw-2831	565	45	only	only	ADV
taxlaw-2831	565	46	the	the	DET
taxlaw-2831	565	47	remainder	remainder	NOUN
taxlaw-2831	565	48	value	value	NOUN
taxlaw-2831	565	49	)	)	PUNCT
taxlaw-2831	565	50	)	)	PUNCT
taxlaw-2831	565	51	.	.	PUNCT
taxlaw-2831	566	1	105	105	NUM
taxlaw-2831	567	1	the	the	DET
taxlaw-2831	567	2	joint	joint	ADJ
taxlaw-2831	567	3	committee	committee	NOUN
taxlaw-2831	567	4	on	on	ADP
taxlaw-2831	567	5	taxation	taxation	NOUN
taxlaw-2831	567	6	proposed	propose	VERB
taxlaw-2831	567	7	imposing	impose	VERB
taxlaw-2831	567	8	a	a	DET
taxlaw-2831	567	9	minimum	minimum	ADJ
taxlaw-2831	567	10	ten	ten	NUM
taxlaw-2831	567	11	-	-	PUNCT
taxlaw-2831	567	12	year	year	NOUN
taxlaw-2831	567	13	term	term	NOUN
taxlaw-2831	567	14	requirement	requirement	NOUN
taxlaw-2831	567	15	for	for	ADP
taxlaw-2831	567	16	a	a	DET
taxlaw-2831	567	17	grat	grat	NOUN
taxlaw-2831	567	18	.	.	PROPN
taxlaw-2831	567	19	staff	staff	NOUN
taxlaw-2831	567	20	of	of	ADP
taxlaw-2831	567	21	joint	joint	ADJ
taxlaw-2831	567	22	comm	comm	NOUN
taxlaw-2831	567	23	.	.	PUNCT
taxlaw-2831	568	1	on	on	ADP
taxlaw-2831	568	2	tax‘n	tax‘n	PROPN
taxlaw-2831	568	3	,	,	PUNCT
taxlaw-2831	568	4	111th	111th	ADJ
taxlaw-2831	568	5	cong	cong	NOUN
taxlaw-2831	568	6	.	.	PUNCT
taxlaw-2831	569	1	,	,	PUNCT
taxlaw-2831	569	2	description	description	NOUN
taxlaw-2831	569	3	of	of	ADP
taxlaw-2831	569	4	revenue	revenue	NOUN
taxlaw-2831	569	5	provisions	provision	NOUN
taxlaw-2831	569	6	contained	contain	VERB
taxlaw-2831	569	7	in	in	ADP
taxlaw-2831	569	8	the	the	DET
taxlaw-2831	569	9	president‘s	president‘s	NOUN
taxlaw-2831	569	10	fiscal	fiscal	ADJ
taxlaw-2831	569	11	year	year	NOUN
taxlaw-2831	569	12	2010	2010	NUM
taxlaw-2831	569	13	budget	budget	NOUN
taxlaw-2831	569	14	proposal	proposal	NOUN
taxlaw-2831	569	15	—	—	PUNCT
taxlaw-2831	569	16	part	part	NOUN
taxlaw-2831	569	17	one	one	NUM
taxlaw-2831	569	18	:	:	PUNCT
taxlaw-2831	569	19	individual	individual	ADJ
taxlaw-2831	569	20	income	income	NOUN
taxlaw-2831	569	21	tax	tax	NOUN
taxlaw-2831	569	22	and	and	CCONJ
taxlaw-2831	569	23	estate	estate	NOUN
taxlaw-2831	569	24	and	and	CCONJ
taxlaw-2831	569	25	gift	gift	NOUN
taxlaw-2831	569	26	tax	tax	NOUN
taxlaw-2831	569	27	provisions	provision	NOUN
taxlaw-2831	569	28	149	149	NUM
taxlaw-2831	569	29	(	(	PUNCT
taxlaw-2831	569	30	joint	joint	ADJ
taxlaw-2831	569	31	comm	comm	NOUN
taxlaw-2831	569	32	.	.	PUNCT
taxlaw-2831	570	1	print	print	NOUN
taxlaw-2831	570	2	2009	2009	NUM
taxlaw-2831	570	3	)	)	PUNCT
taxlaw-2831	570	4	.	.	PUNCT
taxlaw-2831	571	1	106	106	NUM
taxlaw-2831	571	2	i.r.c	i.r.c	NOUN
taxlaw-2831	571	3	.	.	PUNCT
taxlaw-2831	572	1	§	§	PROPN
taxlaw-2831	572	2	2036(a	2036(a	NUM
taxlaw-2831	572	3	)	)	PUNCT
taxlaw-2831	572	4	provides	provide	VERB
taxlaw-2831	572	5	as	as	SCONJ
taxlaw-2831	572	6	follows	follow	VERB
taxlaw-2831	572	7	:	:	PUNCT
taxlaw-2831	572	8	the	the	DET
taxlaw-2831	572	9	value	value	NOUN
taxlaw-2831	572	10	of	of	ADP
taxlaw-2831	572	11	the	the	DET
taxlaw-2831	572	12	gross	gross	ADJ
taxlaw-2831	572	13	estate	estate	NOUN
taxlaw-2831	572	14	shall	shall	AUX
taxlaw-2831	572	15	include	include	VERB
taxlaw-2831	572	16	the	the	DET
taxlaw-2831	572	17	value	value	NOUN
taxlaw-2831	572	18	of	of	ADP
taxlaw-2831	572	19	all	all	DET
taxlaw-2831	572	20	property	property	NOUN
taxlaw-2831	572	21	to	to	ADP
taxlaw-2831	572	22	the	the	DET
taxlaw-2831	572	23	extent	extent	NOUN
taxlaw-2831	572	24	of	of	ADP
taxlaw-2831	572	25	any	any	DET
taxlaw-2831	572	26	interest	interest	NOUN
taxlaw-2831	572	27	therein	therein	ADV
taxlaw-2831	572	28	of	of	ADP
taxlaw-2831	572	29	which	which	PRON
taxlaw-2831	572	30	the	the	DET
taxlaw-2831	572	31	decedent	decedent	NOUN
taxlaw-2831	572	32	has	have	AUX
taxlaw-2831	572	33	at	at	ADP
taxlaw-2831	572	34	any	any	DET
taxlaw-2831	572	35	time	time	NOUN
taxlaw-2831	572	36	made	make	VERB
taxlaw-2831	572	37	a	a	DET
taxlaw-2831	572	38	transfer	transfer	NOUN
taxlaw-2831	572	39	(	(	PUNCT
taxlaw-2831	572	40	except	except	SCONJ
taxlaw-2831	572	41	in	in	ADP
taxlaw-2831	572	42	case	case	NOUN
taxlaw-2831	572	43	of	of	ADP
taxlaw-2831	572	44	a	a	DET
taxlaw-2831	572	45	bona	bona	ADJ
taxlaw-2831	572	46	fide	fide	ADJ
taxlaw-2831	572	47	sale	sale	NOUN
taxlaw-2831	572	48	for	for	ADP
taxlaw-2831	572	49	an	an	DET
taxlaw-2831	572	50	adequate	adequate	ADJ
taxlaw-2831	572	51	and	and	CCONJ
taxlaw-2831	572	52	full	full	ADJ
taxlaw-2831	572	53	consideration	consideration	NOUN
taxlaw-2831	572	54	in	in	ADP
taxlaw-2831	572	55	money	money	NOUN
taxlaw-2831	572	56	or	or	CCONJ
taxlaw-2831	572	57	money	money	NOUN
taxlaw-2831	572	58	's	's	PART
taxlaw-2831	572	59	worth	worth	NOUN
taxlaw-2831	572	60	)	)	PUNCT
taxlaw-2831	572	61	,	,	PUNCT
taxlaw-2831	572	62	by	by	ADP
taxlaw-2831	572	63	trust	trust	NOUN
taxlaw-2831	572	64	or	or	CCONJ
taxlaw-2831	572	65	otherwise	otherwise	ADV
taxlaw-2831	572	66	,	,	PUNCT
taxlaw-2831	572	67	under	under	ADP
taxlaw-2831	572	68	which	which	PRON
taxlaw-2831	572	69	he	he	PRON
taxlaw-2831	572	70	has	have	AUX
taxlaw-2831	572	71	retained	retain	VERB
taxlaw-2831	572	72	for	for	ADP
taxlaw-2831	572	73	his	his	PRON
taxlaw-2831	572	74	life	life	NOUN
taxlaw-2831	572	75	or	or	CCONJ
taxlaw-2831	572	76	for	for	ADP
taxlaw-2831	572	77	any	any	DET
taxlaw-2831	572	78	period	period	NOUN
taxlaw-2831	572	79	not	not	PART
taxlaw-2831	572	80	ascertainable	ascertainable	ADJ
taxlaw-2831	572	81	without	without	ADP
taxlaw-2831	572	82	reference	reference	NOUN
taxlaw-2831	572	83	to	to	ADP
taxlaw-2831	572	84	his	his	PRON
taxlaw-2831	572	85	death	death	NOUN
taxlaw-2831	572	86	or	or	CCONJ
taxlaw-2831	572	87	for	for	ADP
taxlaw-2831	572	88	any	any	DET
taxlaw-2831	572	89	period	period	NOUN
taxlaw-2831	572	90	which	which	PRON
taxlaw-2831	572	91	does	do	AUX
taxlaw-2831	572	92	not	not	PART
taxlaw-2831	572	93	in	in	ADP
taxlaw-2831	572	94	fact	fact	NOUN
taxlaw-2831	572	95	end	end	VERB
taxlaw-2831	572	96	before	before	ADP
taxlaw-2831	572	97	his	his	PRON
taxlaw-2831	572	98	death	death	NOUN
taxlaw-2831	572	99	-(1	-(1	PROPN
taxlaw-2831	572	100	)	)	PUNCT
taxlaw-2831	572	101	the	the	DET
taxlaw-2831	572	102	possession	possession	NOUN
taxlaw-2831	572	103	or	or	CCONJ
taxlaw-2831	572	104	enjoyment	enjoyment	NOUN
taxlaw-2831	572	105	of	of	ADP
taxlaw-2831	572	106	,	,	PUNCT
taxlaw-2831	572	107	or	or	CCONJ
taxlaw-2831	572	108	the	the	DET
taxlaw-2831	572	109	right	right	NOUN
taxlaw-2831	572	110	to	to	ADP
taxlaw-2831	572	111	the	the	DET
taxlaw-2831	572	112	income	income	NOUN
taxlaw-2831	572	113	from	from	ADP
taxlaw-2831	572	114	,	,	PUNCT
taxlaw-2831	572	115	the	the	DET
taxlaw-2831	572	116	property	property	NOUN
taxlaw-2831	572	117	,	,	PUNCT
taxlaw-2831	572	118	or	or	CCONJ
taxlaw-2831	572	119	(	(	PUNCT
taxlaw-2831	572	120	2	2	X
taxlaw-2831	572	121	)	)	PUNCT
taxlaw-2831	572	122	the	the	DET
taxlaw-2831	572	123	right	right	NOUN
taxlaw-2831	572	124	,	,	PUNCT
taxlaw-2831	572	125	either	either	CCONJ
taxlaw-2831	572	126	alone	alone	ADJ
taxlaw-2831	572	127	or	or	CCONJ
taxlaw-2831	572	128	in	in	ADP
taxlaw-2831	572	129	conjunction	conjunction	NOUN
taxlaw-2831	572	130	with	with	ADP
taxlaw-2831	572	131	any	any	DET
taxlaw-2831	572	132	person	person	NOUN
taxlaw-2831	572	133	,	,	PUNCT
taxlaw-2831	572	134	to	to	PART
taxlaw-2831	572	135	designate	designate	VERB
taxlaw-2831	572	136	the	the	DET
taxlaw-2831	572	137	persons	person	NOUN
taxlaw-2831	572	138	who	who	PRON
taxlaw-2831	572	139	shall	shall	AUX
taxlaw-2831	572	140	possess	possess	VERB
taxlaw-2831	572	141	or	or	CCONJ
taxlaw-2831	572	142	enjoy	enjoy	VERB
taxlaw-2831	572	143	the	the	DET
taxlaw-2831	572	144	property	property	NOUN
taxlaw-2831	572	145	or	or	CCONJ
taxlaw-2831	572	146	the	the	DET
taxlaw-2831	572	147	income	income	NOUN
taxlaw-2831	572	148	therefrom	therefrom	NOUN
taxlaw-2831	572	149	.	.	PUNCT
taxlaw-2831	573	1	107	107	NUM
taxlaw-2831	573	2	see	see	VERB
taxlaw-2831	573	3	gravelle	gravelle	NOUN
taxlaw-2831	573	4	,	,	PUNCT
taxlaw-2831	573	5	supra	supra	PROPN
taxlaw-2831	573	6	note	note	PROPN
taxlaw-2831	573	7	80	80	NUM
taxlaw-2831	573	8	,	,	PUNCT
taxlaw-2831	573	9	at	at	ADP
taxlaw-2831	573	10	6	6	NUM
taxlaw-2831	573	11	.	.	SYM
taxlaw-2831	573	12	108	108	NUM
taxlaw-2831	573	13	i.r.c	i.r.c	NOUN
taxlaw-2831	573	14	.	.	PUNCT
taxlaw-2831	574	1	§	§	PROPN
taxlaw-2831	574	2	2514(e	2514(e	NUM
taxlaw-2831	574	3	)	)	PUNCT
taxlaw-2831	574	4	was	be	AUX
taxlaw-2831	574	5	enacted	enact	VERB
taxlaw-2831	574	6	in	in	ADP
taxlaw-2831	574	7	1951	1951	NUM
taxlaw-2831	574	8	.	.	PUNCT
taxlaw-2831	575	1	see	see	VERB
taxlaw-2831	575	2	powers	power	NOUN
taxlaw-2831	575	3	of	of	ADP
taxlaw-2831	575	4	appointment	appointment	NOUN
taxlaw-2831	575	5	act	act	NOUN
taxlaw-2831	575	6	of	of	ADP
taxlaw-2831	575	7	1951	1951	NUM
taxlaw-2831	575	8	,	,	PUNCT
taxlaw-2831	575	9	pub	pub	NOUN
taxlaw-2831	575	10	.	.	PUNCT
taxlaw-2831	576	1	l.	l.	PROPN
taxlaw-2831	576	2	no	no	INTJ
taxlaw-2831	576	3	.	.	PROPN
taxlaw-2831	577	1	82	82	NUM
taxlaw-2831	577	2	-	-	SYM
taxlaw-2831	577	3	58	58	NUM
taxlaw-2831	577	4	,	,	PUNCT
taxlaw-2831	577	5	65	65	NUM
taxlaw-2831	577	6	stat	stat	NOUN
taxlaw-2831	577	7	.	.	PUNCT
taxlaw-2831	578	1	91	91	NUM
taxlaw-2831	578	2	(	(	PUNCT
taxlaw-2831	578	3	1951	1951	NUM
taxlaw-2831	578	4	)	)	PUNCT
taxlaw-2831	579	1	,	,	PUNCT
taxlaw-2831	579	2	reprinted	reprint	VERB
taxlaw-2831	579	3	in	in	ADP
taxlaw-2831	579	4	1951	1951	NUM
taxlaw-2831	579	5	-	-	SYM
taxlaw-2831	579	6	2	2	NUM
taxlaw-2831	579	7	c.b	c.b	PROPN
taxlaw-2831	579	8	.	.	PROPN
taxlaw-2831	579	9	343	343	NUM
taxlaw-2831	579	10	.	.	PUNCT
taxlaw-2831	580	1	this	this	DET
taxlaw-2831	580	2	code	code	NOUN
taxlaw-2831	580	3	section	section	NOUN
taxlaw-2831	580	4	provides	provide	VERB
taxlaw-2831	580	5	as	as	SCONJ
taxlaw-2831	580	6	follows	follow	VERB
taxlaw-2831	580	7	:	:	PUNCT
taxlaw-2831	580	8	the	the	DET
taxlaw-2831	580	9	lapse	lapse	NOUN
taxlaw-2831	580	10	of	of	ADP
taxlaw-2831	580	11	a	a	DET
taxlaw-2831	580	12	power	power	NOUN
taxlaw-2831	580	13	of	of	ADP
taxlaw-2831	580	14	appointment	appointment	NOUN
taxlaw-2831	580	15	created	create	VERB
taxlaw-2831	580	16	after	after	ADP
taxlaw-2831	580	17	october	october	PROPN
taxlaw-2831	580	18	21	21	NUM
taxlaw-2831	580	19	,	,	PUNCT
taxlaw-2831	580	20	1942	1942	NUM
taxlaw-2831	580	21	,	,	PUNCT
taxlaw-2831	580	22	during	during	ADP
taxlaw-2831	580	23	the	the	DET
taxlaw-2831	580	24	life	life	NOUN
taxlaw-2831	580	25	of	of	ADP
taxlaw-2831	580	26	the	the	DET
taxlaw-2831	580	27	individual	individual	NOUN
taxlaw-2831	580	28	possessing	possess	VERB
taxlaw-2831	580	29	the	the	DET
taxlaw-2831	580	30	power	power	NOUN
taxlaw-2831	580	31	shall	shall	AUX
taxlaw-2831	580	32	be	be	AUX
taxlaw-2831	580	33	considered	consider	VERB
taxlaw-2831	580	34	a	a	DET
taxlaw-2831	580	35	release	release	NOUN
taxlaw-2831	580	36	of	of	ADP
taxlaw-2831	580	37	such	such	ADJ
taxlaw-2831	580	38	power	power	NOUN
taxlaw-2831	580	39	.	.	PUNCT
taxlaw-2831	581	1	the	the	DET
taxlaw-2831	581	2	rule	rule	NOUN
taxlaw-2831	581	3	of	of	ADP
taxlaw-2831	581	4	the	the	DET
taxlaw-2831	581	5	preceding	precede	VERB
taxlaw-2831	581	6	sentence	sentence	NOUN
taxlaw-2831	581	7	shall	shall	AUX
taxlaw-2831	581	8	apply	apply	VERB
taxlaw-2831	581	9	with	with	ADP
taxlaw-2831	581	10	respect	respect	NOUN
taxlaw-2831	581	11	to	to	ADP
taxlaw-2831	581	12	the	the	DET
taxlaw-2831	581	13	lapse	lapse	NOUN
taxlaw-2831	581	14	of	of	ADP
taxlaw-2831	581	15	powers	power	NOUN
taxlaw-2831	581	16	during	during	ADP
taxlaw-2831	581	17	any	any	DET
taxlaw-2831	581	18	calendar	calendar	NOUN
taxlaw-2831	581	19	year	year	NOUN
taxlaw-2831	581	20	only	only	ADV
taxlaw-2831	581	21	to	to	ADP
taxlaw-2831	581	22	the	the	DET
taxlaw-2831	581	23	extent	extent	NOUN
taxlaw-2831	581	24	that	that	SCONJ
taxlaw-2831	581	25	the	the	DET
taxlaw-2831	581	26	property	property	NOUN
taxlaw-2831	581	27	which	which	PRON
taxlaw-2831	581	28	could	could	AUX
taxlaw-2831	581	29	have	have	AUX
taxlaw-2831	581	30	been	be	AUX
taxlaw-2831	581	31	appointed	appoint	VERB
taxlaw-2831	581	32	by	by	ADP
taxlaw-2831	581	33	exercise	exercise	NOUN
taxlaw-2831	581	34	of	of	ADP
taxlaw-2831	581	35	such	such	ADJ
taxlaw-2831	581	36	lapsed	lapse	VERB
taxlaw-2831	581	37	powers	power	NOUN
taxlaw-2831	581	38	exceeds	exceed	VERB
taxlaw-2831	581	39	in	in	ADP
taxlaw-2831	581	40	value	value	NOUN
taxlaw-2831	581	41	the	the	DET
taxlaw-2831	581	42	greater	great	ADJ
taxlaw-2831	581	43	of	of	ADP
taxlaw-2831	581	44	the	the	DET
taxlaw-2831	581	45	following	follow	VERB
taxlaw-2831	581	46	amounts	amount	NOUN
taxlaw-2831	581	47	:	:	PUNCT
taxlaw-2831	581	48	(	(	PUNCT
taxlaw-2831	581	49	1	1	X
taxlaw-2831	581	50	)	)	PUNCT
taxlaw-2831	581	51	$	$	SYM
taxlaw-2831	581	52	5,000	5,000	NUM
taxlaw-2831	581	53	,	,	PUNCT
taxlaw-2831	581	54	or	or	CCONJ
taxlaw-2831	581	55	(	(	PUNCT
taxlaw-2831	581	56	2	2	NUM
taxlaw-2831	581	57	)	)	PUNCT
taxlaw-2831	581	58	5	5	NUM
taxlaw-2831	581	59	percent	percent	NOUN
taxlaw-2831	581	60	of	of	ADP
taxlaw-2831	581	61	the	the	DET
taxlaw-2831	581	62	aggregate	aggregate	ADJ
taxlaw-2831	581	63	value	value	NOUN
taxlaw-2831	581	64	of	of	ADP
taxlaw-2831	581	65	the	the	DET
taxlaw-2831	581	66	assets	asset	NOUN
taxlaw-2831	581	67	out	out	ADP
taxlaw-2831	581	68	of	of	ADP
taxlaw-2831	581	69	which	which	PRON
taxlaw-2831	581	70	,	,	PUNCT
taxlaw-2831	581	71	or	or	CCONJ
taxlaw-2831	581	72	the	the	DET
taxlaw-2831	581	73	proceeds	proceed	NOUN
taxlaw-2831	581	74	of	of	ADP
taxlaw-2831	581	75	which	which	PRON
taxlaw-2831	581	76	,	,	PUNCT
taxlaw-2831	581	77	the	the	DET
taxlaw-2831	581	78	exercise	exercise	NOUN
taxlaw-2831	581	79	of	of	ADP
taxlaw-2831	581	80	the	the	DET
taxlaw-2831	581	81	lapsed	lapse	VERB
taxlaw-2831	581	82	powers	power	NOUN
taxlaw-2831	581	83	could	could	AUX
taxlaw-2831	581	84	be	be	AUX
taxlaw-2831	581	85	satisfied	satisfied	ADJ
taxlaw-2831	581	86	.	.	PUNCT
taxlaw-2831	582	1	109	109	NUM
taxlaw-2831	582	2	i.r.c	i.r.c	NOUN
taxlaw-2831	582	3	.	.	PUNCT
taxlaw-2831	583	1	§	§	PROPN
taxlaw-2831	583	2	2041(b)(2	2041(b)(2	NOUN
taxlaw-2831	583	3	)	)	PUNCT
taxlaw-2831	583	4	provides	provide	VERB
taxlaw-2831	583	5	the	the	DET
taxlaw-2831	583	6	same	same	ADJ
taxlaw-2831	583	7	exemption	exemption	NOUN
taxlaw-2831	583	8	from	from	ADP
taxlaw-2831	583	9	estate	estate	NOUN
taxlaw-2831	583	10	taxation	taxation	NOUN
taxlaw-2831	583	11	.	.	PUNCT
taxlaw-2831	584	1	i.r.c	i.r.c	NOUN
taxlaw-2831	584	2	.	.	PUNCT
taxlaw-2831	585	1	§	§	PROPN
taxlaw-2831	585	2	2041(b)(2	2041(b)(2	NUM
taxlaw-2831	585	3	)	)	PUNCT
taxlaw-2831	585	4	(	(	PUNCT
taxlaw-2831	585	5	2012	2012	NUM
taxlaw-2831	585	6	)	)	PUNCT
taxlaw-2831	585	7	.	.	PUNCT
taxlaw-2831	586	1	110	110	NUM
taxlaw-2831	586	2	essentially	essentially	ADV
taxlaw-2831	586	3	,	,	PUNCT
taxlaw-2831	586	4	a	a	DET
taxlaw-2831	586	5	lapse	lapse	NOUN
taxlaw-2831	586	6	requires	require	VERB
taxlaw-2831	586	7	inaction	inaction	NOUN
taxlaw-2831	586	8	.	.	PUNCT
taxlaw-2831	587	1	for	for	ADP
taxlaw-2831	587	2	an	an	DET
taxlaw-2831	587	3	explanation	explanation	NOUN
taxlaw-2831	587	4	of	of	ADP
taxlaw-2831	587	5	the	the	DET
taxlaw-2831	587	6	interplay	interplay	NOUN
taxlaw-2831	587	7	between	between	ADP
taxlaw-2831	587	8	a	a	DET
taxlaw-2831	587	9	five	five	NUM
taxlaw-2831	587	10	or	or	CCONJ
taxlaw-2831	587	11	five	five	NUM
taxlaw-2831	587	12	power	power	NOUN
taxlaw-2831	587	13	and	and	CCONJ
taxlaw-2831	587	14	the	the	DET
taxlaw-2831	587	15	annual	annual	ADJ
taxlaw-2831	587	16	exclusion	exclusion	NOUN
taxlaw-2831	587	17	,	,	PUNCT
taxlaw-2831	587	18	including	include	VERB
taxlaw-2831	587	19	a	a	DET
taxlaw-2831	587	20	discussion	discussion	NOUN
taxlaw-2831	587	21	of	of	ADP
taxlaw-2831	587	22	a	a	DET
taxlaw-2831	587	23	―hanging	―hange	VERB
taxlaw-2831	587	24	power,‖	power,‖	PROPN
taxlaw-2831	587	25	see	see	NOUN
taxlaw-2831	587	26	dodge	dodge	NOUN
taxlaw-2831	587	27	,	,	PUNCT
taxlaw-2831	587	28	gerzog	gerzog	PROPN
taxlaw-2831	587	29	&	&	CCONJ
taxlaw-2831	587	30	crawford	crawford	PROPN
taxlaw-2831	587	31	,	,	PUNCT
taxlaw-2831	587	32	supra	supra	PROPN
taxlaw-2831	587	33	note	note	PROPN
taxlaw-2831	587	34	15	15	NUM
taxlaw-2831	587	35	,	,	PUNCT
taxlaw-2831	587	36	at	at	ADP
taxlaw-2831	587	37	135–36	135–36	NUM
taxlaw-2831	587	38	.	.	PUNCT
taxlaw-2831	587	39	111	111	NUM
taxlaw-2831	587	40	additionally	additionally	ADV
taxlaw-2831	587	41	,	,	PUNCT
taxlaw-2831	587	42	the	the	DET
taxlaw-2831	587	43	estate	estate	NOUN
taxlaw-2831	587	44	tax	tax	NOUN
taxlaw-2831	587	45	equivalent	equivalent	ADJ
taxlaw-2831	587	46	provision	provision	NOUN
taxlaw-2831	587	47	prevents	prevent	VERB
taxlaw-2831	587	48	inclusion	inclusion	NOUN
taxlaw-2831	587	49	in	in	ADP
taxlaw-2831	587	50	the	the	DET
taxlaw-2831	587	51	donee	donee	NOUN
taxlaw-2831	587	52	power	power	NOUN
taxlaw-2831	587	53	holder‘s	holder‘s	PROPN
taxlaw-2831	587	54	estate	estate	NOUN
taxlaw-2831	587	55	.	.	PUNCT
taxlaw-2831	588	1	see	see	VERB
taxlaw-2831	588	2	i.r.c	i.r.c	NOUN
taxlaw-2831	588	3	.	.	PUNCT
taxlaw-2831	589	1	§	§	PROPN
taxlaw-2831	589	2	2041(a)(2	2041(a)(2	NOUN
taxlaw-2831	589	3	)	)	PUNCT
taxlaw-2831	589	4	.	.	PUNCT
taxlaw-2831	590	1	112	112	NUM
taxlaw-2831	590	2	moreover	moreover	ADV
taxlaw-2831	590	3	,	,	PUNCT
taxlaw-2831	590	4	the	the	DET
taxlaw-2831	590	5	donee	donee	NOUN
taxlaw-2831	590	6	power	power	NOUN
taxlaw-2831	590	7	holder	holder	NOUN
taxlaw-2831	590	8	could	could	AUX
taxlaw-2831	590	9	continue	continue	VERB
taxlaw-2831	590	10	to	to	PART
taxlaw-2831	590	11	receive	receive	VERB
taxlaw-2831	590	12	the	the	DET
taxlaw-2831	590	13	income	income	NOUN
taxlaw-2831	590	14	from	from	ADP
taxlaw-2831	590	15	that	that	DET
taxlaw-2831	590	16	amount	amount	NOUN
taxlaw-2831	590	17	and	and	CCONJ
taxlaw-2831	590	18	not	not	PART
taxlaw-2831	590	19	have	have	VERB
taxlaw-2831	590	20	any	any	DET
taxlaw-2831	590	21	property	property	NOUN
taxlaw-2831	590	22	included	include	VERB
taxlaw-2831	590	23	in	in	ADP
taxlaw-2831	590	24	his	his	PRON
taxlaw-2831	590	25	estate	estate	NOUN
taxlaw-2831	590	26	under	under	ADP
taxlaw-2831	590	27	i.r.c	i.r.c	NOUN
taxlaw-2831	590	28	.	.	PUNCT
taxlaw-2831	591	1	§	§	PROPN
taxlaw-2831	591	2	2041(a)(2	2041(a)(2	NOUN
taxlaw-2831	591	3	)	)	PUNCT
taxlaw-2831	591	4	,	,	PUNCT
taxlaw-2831	591	5	which	which	PRON
taxlaw-2831	591	6	parallels	parallel	VERB
taxlaw-2831	591	7	§	§	PROPN
taxlaw-2831	591	8	§	§	PROPN
taxlaw-2831	591	9	2035–38	2035–38	NUM
taxlaw-2831	591	10	for	for	ADP
taxlaw-2831	591	11	general	general	ADJ
taxlaw-2831	591	12	power	power	NOUN
taxlaw-2831	591	13	of	of	ADP
taxlaw-2831	591	14	appointment	appointment	NOUN
taxlaw-2831	591	15	holders	holder	NOUN
taxlaw-2831	591	16	.	.	PUNCT
taxlaw-2831	592	1	see	see	VERB
taxlaw-2831	592	2	i.r.c	i.r.c	NOUN
taxlaw-2831	592	3	.	.	PUNCT
taxlaw-2831	593	1	§	§	PROPN
taxlaw-2831	593	2	§	§	PROPN
taxlaw-2831	593	3	2035–2038	2035–2038	NUM
taxlaw-2831	593	4	,	,	PUNCT
taxlaw-2831	593	5	2041(a)(2	2041(a)(2	NOUN
taxlaw-2831	593	6	)	)	PUNCT
taxlaw-2831	593	7	.	.	PUNCT
taxlaw-2831	594	1	without	without	ADP
taxlaw-2831	594	2	a	a	DET
taxlaw-2831	594	3	lapse	lapse	NOUN
taxlaw-2831	594	4	instead	instead	ADV
taxlaw-2831	594	5	of	of	ADP
taxlaw-2831	594	6	an	an	DET
taxlaw-2831	594	7	exercise	exercise	NOUN
taxlaw-2831	594	8	or	or	CCONJ
taxlaw-2831	594	9	release	release	NOUN
taxlaw-2831	594	10	,	,	PUNCT
taxlaw-2831	594	11	inclusion	inclusion	NOUN
taxlaw-2831	594	12	in	in	ADP
taxlaw-2831	594	13	decedent‘s	decedent‘s	NOUN
taxlaw-2831	594	14	gross	gross	ADJ
taxlaw-2831	594	15	estate	estate	NOUN
taxlaw-2831	594	16	is	be	AUX
taxlaw-2831	594	17	determined	determine	VERB
taxlaw-2831	594	18	under	under	ADP
taxlaw-2831	594	19	treas	treas	PROPN
taxlaw-2831	594	20	.	.	PUNCT
taxlaw-2831	595	1	reg	reg	PROPN
taxlaw-2831	595	2	.	.	PUNCT
taxlaw-2831	596	1	§	§	PROPN
taxlaw-2831	596	2	20.2041	20.2041	NUM
taxlaw-2831	596	3	-	-	SYM
taxlaw-2831	596	4	3(d)(3)-(5	3(d)(3)-(5	NUM
taxlaw-2831	596	5	)	)	PUNCT
taxlaw-2831	596	6	.	.	PUNCT
taxlaw-2831	597	1	see	see	VERB
taxlaw-2831	597	2	treas	treas	PROPN
taxlaw-2831	597	3	.	.	PUNCT
taxlaw-2831	598	1	reg	reg	PROPN
taxlaw-2831	598	2	.	.	PUNCT
taxlaw-2831	599	1	§	§	PROPN
taxlaw-2831	599	2	20.2041	20.2041	NUM
taxlaw-2831	599	3	-	-	SYM
taxlaw-2831	599	4	3(d)(3)–(5	3(d)(3)–(5	NUM
taxlaw-2831	599	5	)	)	PUNCT
taxlaw-2831	599	6	.	.	PUNCT
taxlaw-2831	600	1	200	200	NUM
taxlaw-2831	600	2	columbia	columbia	PROPN
taxlaw-2831	600	3	journal	journal	PROPN
taxlaw-2831	600	4	of	of	ADP
taxlaw-2831	600	5	tax	tax	NOUN
taxlaw-2831	600	6	law	law	NOUN
taxlaw-2831	600	7	[	[	X
taxlaw-2831	600	8	vol	vol	NOUN
taxlaw-2831	600	9	.	.	PUNCT
taxlaw-2831	601	1	6:182	6:182	NOUN
taxlaw-2831	601	2	also	also	ADV
taxlaw-2831	601	3	rendered	render	VERB
taxlaw-2831	601	4	a	a	DET
taxlaw-2831	601	5	donor	donor	NOUN
taxlaw-2831	601	6	by	by	ADP
taxlaw-2831	601	7	not	not	PART
taxlaw-2831	601	8	taking	take	VERB
taxlaw-2831	601	9	money	money	NOUN
taxlaw-2831	601	10	out	out	ADP
taxlaw-2831	601	11	of	of	ADP
taxlaw-2831	601	12	the	the	DET
taxlaw-2831	601	13	trust	trust	NOUN
taxlaw-2831	601	14	as	as	SCONJ
taxlaw-2831	601	15	he	he	PRON
taxlaw-2831	601	16	is	be	AUX
taxlaw-2831	601	17	able	able	ADJ
taxlaw-2831	601	18	to	to	PART
taxlaw-2831	601	19	do	do	VERB
taxlaw-2831	601	20	by	by	ADP
taxlaw-2831	601	21	exercising	exercise	VERB
taxlaw-2831	601	22	his	his	PRON
taxlaw-2831	601	23	withdrawal	withdrawal	NOUN
taxlaw-2831	601	24	power	power	NOUN
taxlaw-2831	601	25	;	;	PUNCT
taxlaw-2831	601	26	by	by	ADP
taxlaw-2831	601	27	leaving	leave	VERB
taxlaw-2831	601	28	the	the	DET
taxlaw-2831	601	29	money	money	NOUN
taxlaw-2831	601	30	in	in	ADP
taxlaw-2831	601	31	the	the	DET
taxlaw-2831	601	32	trust	trust	NOUN
taxlaw-2831	601	33	,	,	PUNCT
taxlaw-2831	601	34	he	he	PRON
taxlaw-2831	601	35	becomes	become	VERB
taxlaw-2831	601	36	a	a	DET
taxlaw-2831	601	37	donor	donor	NOUN
taxlaw-2831	601	38	to	to	ADP
taxlaw-2831	601	39	the	the	DET
taxlaw-2831	601	40	remainder	remainder	NOUN
taxlaw-2831	601	41	beneficiary	beneficiary	NOUN
taxlaw-2831	601	42	who	who	PRON
taxlaw-2831	601	43	receives	receive	VERB
taxlaw-2831	601	44	those	those	DET
taxlaw-2831	601	45	additional	additional	ADJ
taxlaw-2831	601	46	amounts	amount	NOUN
taxlaw-2831	601	47	.	.	PUNCT
taxlaw-2831	602	1	estate	estate	NOUN
taxlaw-2831	602	2	planners	planner	NOUN
taxlaw-2831	602	3	typically	typically	ADV
taxlaw-2831	602	4	restrict	restrict	VERB
taxlaw-2831	602	5	the	the	DET
taxlaw-2831	602	6	time	time	NOUN
taxlaw-2831	602	7	for	for	ADP
taxlaw-2831	602	8	exercising	exercise	VERB
taxlaw-2831	602	9	the	the	DET
taxlaw-2831	602	10	five	five	NUM
taxlaw-2831	602	11	or	or	CCONJ
taxlaw-2831	602	12	five	five	NUM
taxlaw-2831	602	13	power	power	NOUN
taxlaw-2831	602	14	to	to	PART
taxlaw-2831	602	15	ensure	ensure	VERB
taxlaw-2831	602	16	that	that	SCONJ
taxlaw-2831	602	17	it	it	PRON
taxlaw-2831	602	18	is	be	AUX
taxlaw-2831	602	19	likely	likely	ADJ
taxlaw-2831	602	20	to	to	PART
taxlaw-2831	602	21	―lapse.‖	―lapse.‖	PROPN
taxlaw-2831	602	22	as	as	SCONJ
taxlaw-2831	602	23	is	be	AUX
taxlaw-2831	602	24	readily	readily	ADV
taxlaw-2831	602	25	apparent	apparent	ADJ
taxlaw-2831	602	26	,	,	PUNCT
taxlaw-2831	602	27	this	this	DET
taxlaw-2831	602	28	code	code	NOUN
taxlaw-2831	602	29	provision	provision	NOUN
taxlaw-2831	602	30	and	and	CCONJ
taxlaw-2831	602	31	related	relate	VERB
taxlaw-2831	602	32	computations	computation	NOUN
taxlaw-2831	602	33	are	be	AUX
taxlaw-2831	602	34	complex	complex	ADJ
taxlaw-2831	602	35	.	.	PUNCT
taxlaw-2831	603	1	although	although	SCONJ
taxlaw-2831	603	2	use	use	NOUN
taxlaw-2831	603	3	of	of	ADP
taxlaw-2831	603	4	this	this	DET
taxlaw-2831	603	5	de	de	X
taxlaw-2831	603	6	minimis	minimis	NOUN
taxlaw-2831	603	7	exclusion	exclusion	NOUN
taxlaw-2831	603	8	is	be	AUX
taxlaw-2831	603	9	very	very	ADV
taxlaw-2831	603	10	common	common	ADJ
taxlaw-2831	603	11	today	today	NOUN
taxlaw-2831	603	12	in	in	ADP
taxlaw-2831	603	13	estate	estate	NOUN
taxlaw-2831	603	14	planning	planning	NOUN
taxlaw-2831	603	15	,	,	PUNCT
taxlaw-2831	603	16	113	113	NUM
taxlaw-2831	603	17	it	it	PRON
taxlaw-2831	603	18	does	do	AUX
taxlaw-2831	603	19	not	not	PART
taxlaw-2831	603	20	serve	serve	VERB
taxlaw-2831	603	21	any	any	DET
taxlaw-2831	603	22	valid	valid	ADJ
taxlaw-2831	603	23	purpose	purpose	NOUN
taxlaw-2831	603	24	114	114	NUM
taxlaw-2831	603	25	and	and	CCONJ
taxlaw-2831	603	26	is	be	AUX
taxlaw-2831	603	27	inconsistent	inconsistent	ADJ
taxlaw-2831	603	28	with	with	ADP
taxlaw-2831	603	29	fundamental	fundamental	ADJ
taxlaw-2831	603	30	transfer	transfer	NOUN
taxlaw-2831	603	31	tax	tax	NOUN
taxlaw-2831	603	32	rules	rule	NOUN
taxlaw-2831	603	33	.	.	PUNCT
taxlaw-2831	604	1	in	in	ADP
taxlaw-2831	604	2	enacting	enact	VERB
taxlaw-2831	604	3	this	this	DET
taxlaw-2831	604	4	gift	gift	NOUN
taxlaw-2831	604	5	and	and	CCONJ
taxlaw-2831	604	6	estate	estate	NOUN
taxlaw-2831	604	7	tax	tax	NOUN
taxlaw-2831	604	8	exemption	exemption	NOUN
taxlaw-2831	604	9	,	,	PUNCT
taxlaw-2831	604	10	congress	congress	PROPN
taxlaw-2831	604	11	codified	codify	VERB
taxlaw-2831	604	12	the	the	DET
taxlaw-2831	604	13	then	then	ADV
taxlaw-2831	604	14	common	common	ADJ
taxlaw-2831	604	15	practice	practice	NOUN
taxlaw-2831	604	16	of	of	ADP
taxlaw-2831	604	17	allowing	allow	VERB
taxlaw-2831	604	18	a	a	DET
taxlaw-2831	604	19	beneficiary	beneficiary	NOUN
taxlaw-2831	604	20	to	to	PART
taxlaw-2831	604	21	withdraw	withdraw	VERB
taxlaw-2831	604	22	small	small	ADJ
taxlaw-2831	604	23	sums	sum	NOUN
taxlaw-2831	604	24	so	so	ADV
taxlaw-2831	604	25	long	long	ADV
taxlaw-2831	604	26	as	as	SCONJ
taxlaw-2831	604	27	he	he	PRON
taxlaw-2831	604	28	did	do	AUX
taxlaw-2831	604	29	not	not	PART
taxlaw-2831	604	30	make	make	VERB
taxlaw-2831	604	31	such	such	DET
taxlaw-2831	604	32	a	a	DET
taxlaw-2831	604	33	withdrawal	withdrawal	NOUN
taxlaw-2831	604	34	on	on	ADP
taxlaw-2831	604	35	the	the	DET
taxlaw-2831	604	36	rationale	rationale	NOUN
taxlaw-2831	604	37	that	that	SCONJ
taxlaw-2831	604	38	other	other	ADJ
taxlaw-2831	604	39	income	income	NOUN
taxlaw-2831	604	40	beneficiaries	beneficiary	NOUN
taxlaw-2831	604	41	were	be	AUX
taxlaw-2831	604	42	―unsophisticated‖	―unsophisticated‖	PROPN
taxlaw-2831	604	43	and	and	CCONJ
taxlaw-2831	604	44	needed	need	VERB
taxlaw-2831	604	45	such	such	DET
taxlaw-2831	604	46	a	a	DET
taxlaw-2831	604	47	fallback	fallback	NOUN
taxlaw-2831	604	48	provision	provision	NOUN
taxlaw-2831	604	49	.	.	PUNCT
taxlaw-2831	605	1	115	115	NUM
taxlaw-2831	606	1	however	however	ADV
taxlaw-2831	606	2	,	,	PUNCT
taxlaw-2831	606	3	as	as	SCONJ
taxlaw-2831	606	4	a	a	DET
taxlaw-2831	606	5	representative	representative	NOUN
taxlaw-2831	606	6	from	from	ADP
taxlaw-2831	606	7	the	the	DET
taxlaw-2831	606	8	american	american	PROPN
taxlaw-2831	606	9	bar	bar	PROPN
taxlaw-2831	606	10	association	association	NOUN
taxlaw-2831	606	11	(	(	PUNCT
taxlaw-2831	606	12	―aba‖	―aba‖	NOUN
taxlaw-2831	606	13	)	)	PUNCT
taxlaw-2831	606	14	countered	counter	VERB
taxlaw-2831	606	15	:	:	PUNCT
taxlaw-2831	606	16	[	[	X
taxlaw-2831	606	17	d]onees	d]onee	NOUN
taxlaw-2831	606	18	in	in	ADP
taxlaw-2831	606	19	small	small	ADJ
taxlaw-2831	606	20	communities	community	NOUN
taxlaw-2831	606	21	or	or	CCONJ
taxlaw-2831	606	22	with	with	ADP
taxlaw-2831	606	23	general	general	ADJ
taxlaw-2831	606	24	powers	power	NOUN
taxlaw-2831	606	25	over	over	ADP
taxlaw-2831	606	26	small	small	ADJ
taxlaw-2831	606	27	funds	fund	NOUN
taxlaw-2831	606	28	,	,	PUNCT
taxlaw-2831	606	29	who	who	PRON
taxlaw-2831	606	30	did	do	AUX
taxlaw-2831	606	31	not	not	PART
taxlaw-2831	606	32	have	have	VERB
taxlaw-2831	606	33	access	access	NOUN
taxlaw-2831	606	34	to	to	ADP
taxlaw-2831	606	35	competent	competent	ADJ
taxlaw-2831	606	36	legal	legal	ADJ
taxlaw-2831	606	37	advice	advice	NOUN
taxlaw-2831	606	38	,	,	PUNCT
taxlaw-2831	606	39	either	either	CCONJ
taxlaw-2831	606	40	might	might	AUX
taxlaw-2831	606	41	not	not	PART
taxlaw-2831	606	42	learn	learn	VERB
taxlaw-2831	606	43	of	of	ADP
taxlaw-2831	606	44	the	the	DET
taxlaw-2831	606	45	existence	existence	NOUN
taxlaw-2831	606	46	or	or	CCONJ
taxlaw-2831	606	47	nature	nature	NOUN
taxlaw-2831	606	48	of	of	ADP
taxlaw-2831	606	49	their	their	PRON
taxlaw-2831	606	50	powers	power	NOUN
taxlaw-2831	606	51	or	or	CCONJ
taxlaw-2831	606	52	might	might	AUX
taxlaw-2831	606	53	not	not	PART
taxlaw-2831	606	54	be	be	AUX
taxlaw-2831	606	55	properly	properly	ADV
taxlaw-2831	606	56	advised	advise	VERB
taxlaw-2831	606	57	of	of	ADP
taxlaw-2831	606	58	steps	step	NOUN
taxlaw-2831	606	59	which	which	PRON
taxlaw-2831	606	60	could	could	AUX
taxlaw-2831	606	61	be	be	AUX
taxlaw-2831	606	62	taken	take	VERB
taxlaw-2831	606	63	to	to	PART
taxlaw-2831	606	64	reduce	reduce	VERB
taxlaw-2831	606	65	their	their	PRON
taxlaw-2831	606	66	estate	estate	NOUN
taxlaw-2831	606	67	tax	tax	NOUN
taxlaw-2831	606	68	liability	liability	NOUN
taxlaw-2831	606	69	.	.	PUNCT
taxlaw-2831	607	1	116	116	NUM
taxlaw-2831	607	2	in	in	ADP
taxlaw-2831	607	3	1988	1988	NUM
taxlaw-2831	608	1	,	,	PUNCT
taxlaw-2831	608	2	the	the	DET
taxlaw-2831	608	3	aba	aba	PROPN
taxlaw-2831	608	4	urged	urge	VERB
taxlaw-2831	608	5	repeal	repeal	NOUN
taxlaw-2831	608	6	of	of	ADP
taxlaw-2831	608	7	this	this	DET
taxlaw-2831	608	8	exemption	exemption	NOUN
taxlaw-2831	608	9	.	.	PUNCT
taxlaw-2831	609	1	117	117	NUM
taxlaw-2831	609	2	essentially	essentially	ADV
taxlaw-2831	609	3	,	,	PUNCT
taxlaw-2831	609	4	because	because	SCONJ
taxlaw-2831	609	5	of	of	ADP
taxlaw-2831	609	6	its	its	PRON
taxlaw-2831	609	7	complexity	complexity	NOUN
taxlaw-2831	609	8	and	and	CCONJ
taxlaw-2831	609	9	lack	lack	NOUN
taxlaw-2831	609	10	of	of	ADP
taxlaw-2831	609	11	a	a	DET
taxlaw-2831	609	12	defensible	defensible	ADJ
taxlaw-2831	609	13	policy	policy	NOUN
taxlaw-2831	609	14	rationale	rationale	NOUN
taxlaw-2831	609	15	,	,	PUNCT
taxlaw-2831	609	16	the	the	DET
taxlaw-2831	609	17	power	power	NOUN
taxlaw-2831	609	18	of	of	ADP
taxlaw-2831	609	19	appointment	appointment	NOUN
taxlaw-2831	609	20	five	five	NUM
taxlaw-2831	609	21	or	or	CCONJ
taxlaw-2831	609	22	five	five	NUM
taxlaw-2831	609	23	exception	exception	NOUN
taxlaw-2831	609	24	would	would	AUX
taxlaw-2831	609	25	not	not	PART
taxlaw-2831	609	26	be	be	AUX
taxlaw-2831	609	27	included	include	VERB
taxlaw-2831	609	28	in	in	ADP
taxlaw-2831	609	29	the	the	DET
taxlaw-2831	609	30	simpler	simple	ADJ
taxlaw-2831	609	31	gift	gift	NOUN
taxlaw-2831	609	32	tax	tax	NOUN
taxlaw-2831	609	33	.	.	PUNCT
taxlaw-2831	610	1	113	113	NUM
taxlaw-2831	610	2	the	the	DET
taxlaw-2831	610	3	popularity	popularity	NOUN
taxlaw-2831	610	4	of	of	ADP
taxlaw-2831	610	5	the	the	DET
taxlaw-2831	610	6	combination	combination	NOUN
taxlaw-2831	610	7	of	of	ADP
taxlaw-2831	610	8	providing	provide	VERB
taxlaw-2831	610	9	for	for	ADP
taxlaw-2831	610	10	both	both	CCONJ
taxlaw-2831	610	11	a	a	DET
taxlaw-2831	610	12	five	five	NUM
taxlaw-2831	610	13	or	or	CCONJ
taxlaw-2831	610	14	five	five	NUM
taxlaw-2831	610	15	power	power	NOUN
taxlaw-2831	610	16	and	and	CCONJ
taxlaw-2831	610	17	a	a	DET
taxlaw-2831	610	18	crummey	crummey	NOUN
taxlaw-2831	610	19	annual	annual	ADJ
taxlaw-2831	610	20	exclusion	exclusion	NOUN
taxlaw-2831	610	21	withdrawal	withdrawal	NOUN
taxlaw-2831	610	22	power	power	NOUN
taxlaw-2831	610	23	is	be	AUX
taxlaw-2831	610	24	clear	clear	ADJ
taxlaw-2831	610	25	.	.	PUNCT
taxlaw-2831	611	1	see	see	VERB
taxlaw-2831	611	2	,	,	PUNCT
taxlaw-2831	611	3	e.g.	e.g.	ADV
taxlaw-2831	611	4	,	,	PUNCT
taxlaw-2831	611	5	aba	aba	PROPN
taxlaw-2831	611	6	sec	sec	PROPN
taxlaw-2831	611	7	.	.	PROPN
taxlaw-2831	612	1	of	of	ADP
taxlaw-2831	612	2	tax‘n	tax‘n	PROPN
taxlaw-2831	612	3	task	task	NOUN
taxlaw-2831	612	4	force	force	NOUN
taxlaw-2831	612	5	on	on	ADP
taxlaw-2831	612	6	transfer	transfer	NOUN
taxlaw-2831	612	7	tax	tax	NOUN
taxlaw-2831	612	8	restructuring	restructuring	NOUN
taxlaw-2831	612	9	,	,	PUNCT
taxlaw-2831	612	10	report	report	NOUN
taxlaw-2831	612	11	on	on	ADP
taxlaw-2831	612	12	transfer	transfer	NOUN
taxlaw-2831	612	13	tax	tax	NOUN
taxlaw-2831	612	14	restructuring	restructuring	NOUN
taxlaw-2831	612	15	,	,	PUNCT
taxlaw-2831	612	16	41	41	NUM
taxlaw-2831	612	17	tax	tax	NOUN
taxlaw-2831	612	18	law	law	NOUN
taxlaw-2831	612	19	.	.	PUNCT
taxlaw-2831	613	1	395	395	NUM
taxlaw-2831	613	2	,	,	PUNCT
taxlaw-2831	613	3	412	412	NUM
taxlaw-2831	613	4	(	(	PUNCT
taxlaw-2831	613	5	1988	1988	NUM
taxlaw-2831	613	6	)	)	PUNCT
taxlaw-2831	614	1	[	[	X
taxlaw-2831	614	2	hereinafter	hereinafter	NOUN
taxlaw-2831	614	3	aba	aba	PROPN
taxlaw-2831	614	4	sec	sec	PROPN
taxlaw-2831	614	5	.	.	PROPN
taxlaw-2831	614	6	of	of	ADP
taxlaw-2831	614	7	tax‘n	tax‘n	PROPN
taxlaw-2831	614	8	task	task	NOUN
taxlaw-2831	614	9	force	force	NOUN
taxlaw-2831	614	10	]	]	PUNCT
taxlaw-2831	614	11	(	(	PUNCT
taxlaw-2831	614	12	―this	―this	DET
taxlaw-2831	614	13	‗five	‗five	ADJ
taxlaw-2831	614	14	-	-	PUNCT
taxlaw-2831	614	15	and	and	CCONJ
taxlaw-2831	614	16	-	-	PUNCT
taxlaw-2831	614	17	five	five	NUM
taxlaw-2831	614	18	‘	'	PUNCT
taxlaw-2831	614	19	exception	exception	NOUN
taxlaw-2831	614	20	and	and	CCONJ
taxlaw-2831	614	21	the	the	DET
taxlaw-2831	614	22	resulting	result	VERB
taxlaw-2831	614	23	crummey	crummey	NOUN
taxlaw-2831	614	24	problem	problem	NOUN
taxlaw-2831	614	25	discussed	discuss	VERB
taxlaw-2831	614	26	above	above	ADV
taxlaw-2831	614	27	may	may	AUX
taxlaw-2831	614	28	be	be	AUX
taxlaw-2831	614	29	routinely	routinely	ADV
taxlaw-2831	614	30	exploited	exploit	VERB
taxlaw-2831	614	31	by	by	ADP
taxlaw-2831	614	32	some	some	DET
taxlaw-2831	614	33	sophisticated	sophisticated	ADJ
taxlaw-2831	614	34	taxpayers.‖	taxpayers.‖	NOUN
taxlaw-2831	614	35	)	)	PUNCT
taxlaw-2831	614	36	.	.	PUNCT
taxlaw-2831	615	1	114	114	NUM
taxlaw-2831	615	2	see	see	VERB
taxlaw-2831	615	3	george	george	PROPN
taxlaw-2831	615	4	craven	craven	PROPN
taxlaw-2831	615	5	,	,	PUNCT
taxlaw-2831	615	6	powers	power	NOUN
taxlaw-2831	615	7	of	of	ADP
taxlaw-2831	615	8	appointment	appointment	NOUN
taxlaw-2831	615	9	act	act	NOUN
taxlaw-2831	615	10	of	of	ADP
taxlaw-2831	615	11	1951	1951	NUM
taxlaw-2831	615	12	,	,	PUNCT
taxlaw-2831	615	13	65	65	NUM
taxlaw-2831	615	14	harv	harv	NOUN
taxlaw-2831	615	15	.	.	PUNCT
taxlaw-2831	616	1	l.	l.	PROPN
taxlaw-2831	616	2	rev	rev	PROPN
taxlaw-2831	616	3	.	.	PROPN
taxlaw-2831	616	4	55	55	NUM
taxlaw-2831	616	5	,	,	PUNCT
taxlaw-2831	616	6	78	78	NUM
taxlaw-2831	616	7	(	(	PUNCT
taxlaw-2831	616	8	1951	1951	NUM
taxlaw-2831	616	9	)	)	PUNCT
taxlaw-2831	616	10	.	.	PUNCT
taxlaw-2831	617	1	it	it	PRON
taxlaw-2831	617	2	appears	appear	VERB
taxlaw-2831	617	3	that	that	SCONJ
taxlaw-2831	617	4	the	the	DET
taxlaw-2831	617	5	provision	provision	NOUN
taxlaw-2831	617	6	was	be	AUX
taxlaw-2831	617	7	merely	merely	ADV
taxlaw-2831	617	8	enacted	enact	VERB
taxlaw-2831	617	9	to	to	PART
taxlaw-2831	617	10	reflect	reflect	VERB
taxlaw-2831	617	11	current	current	ADJ
taxlaw-2831	617	12	trust	trust	NOUN
taxlaw-2831	617	13	provision	provision	NOUN
taxlaw-2831	617	14	practice	practice	NOUN
taxlaw-2831	617	15	:	:	PUNCT
taxlaw-2831	617	16	―prior	―prior	ADP
taxlaw-2831	617	17	to	to	ADP
taxlaw-2831	617	18	the	the	DET
taxlaw-2831	617	19	1942	1942	NUM
taxlaw-2831	617	20	act	act	NOUN
taxlaw-2831	617	21	it	it	PRON
taxlaw-2831	617	22	was	be	AUX
taxlaw-2831	617	23	quite	quite	ADV
taxlaw-2831	617	24	common	common	ADJ
taxlaw-2831	617	25	for	for	SCONJ
taxlaw-2831	617	26	a	a	DET
taxlaw-2831	617	27	testator	testator	NOUN
taxlaw-2831	617	28	in	in	ADP
taxlaw-2831	617	29	his	his	PRON
taxlaw-2831	617	30	will	will	NOUN
taxlaw-2831	617	31	to	to	PART
taxlaw-2831	617	32	give	give	VERB
taxlaw-2831	617	33	a	a	DET
taxlaw-2831	617	34	noncumulative	noncumulative	ADJ
taxlaw-2831	617	35	power	power	NOUN
taxlaw-2831	617	36	of	of	ADP
taxlaw-2831	617	37	invasion	invasion	NOUN
taxlaw-2831	617	38	of	of	ADP
taxlaw-2831	617	39	principal	principal	NOUN
taxlaw-2831	617	40	in	in	ADP
taxlaw-2831	617	41	a	a	DET
taxlaw-2831	617	42	small	small	ADJ
taxlaw-2831	617	43	amount	amount	NOUN
taxlaw-2831	617	44	each	each	DET
taxlaw-2831	617	45	year	year	NOUN
taxlaw-2831	617	46	to	to	ADP
taxlaw-2831	617	47	his	his	PRON
taxlaw-2831	617	48	widow	widow	NOUN
taxlaw-2831	617	49	or	or	CCONJ
taxlaw-2831	617	50	children	child	NOUN
taxlaw-2831	617	51	,	,	PUNCT
taxlaw-2831	617	52	and	and	CCONJ
taxlaw-2831	617	53	it	it	PRON
taxlaw-2831	617	54	is	be	AUX
taxlaw-2831	617	55	quite	quite	ADV
taxlaw-2831	617	56	likely	likely	ADJ
taxlaw-2831	617	57	that	that	SCONJ
taxlaw-2831	617	58	this	this	DET
taxlaw-2831	617	59	practice	practice	NOUN
taxlaw-2831	617	60	will	will	AUX
taxlaw-2831	617	61	be	be	AUX
taxlaw-2831	617	62	revived.‖	revived.‖	VERB
taxlaw-2831	617	63	i	i	PRON
taxlaw-2831	617	64	d.	d.	PROPN
taxlaw-2831	617	65	at	at	ADP
taxlaw-2831	617	66	the	the	DET
taxlaw-2831	617	67	time	time	NOUN
taxlaw-2831	617	68	of	of	ADP
taxlaw-2831	617	69	this	this	DET
taxlaw-2831	617	70	rule‘s	rule‘s	NOUN
taxlaw-2831	617	71	enactment	enactment	NOUN
taxlaw-2831	617	72	,	,	PUNCT
taxlaw-2831	617	73	it	it	PRON
taxlaw-2831	617	74	was	be	AUX
taxlaw-2831	617	75	unclear	unclear	ADJ
taxlaw-2831	617	76	how	how	SCONJ
taxlaw-2831	617	77	popular	popular	ADJ
taxlaw-2831	617	78	this	this	DET
taxlaw-2831	617	79	devise	devise	NOUN
taxlaw-2831	617	80	would	would	AUX
taxlaw-2831	617	81	become	become	VERB
taxlaw-2831	617	82	:	:	PUNCT
taxlaw-2831	617	83	―it	―it	NUM
taxlaw-2831	617	84	is	be	AUX
taxlaw-2831	617	85	too	too	ADV
taxlaw-2831	617	86	early	early	ADJ
taxlaw-2831	617	87	to	to	PART
taxlaw-2831	617	88	know	know	VERB
taxlaw-2831	617	89	just	just	ADV
taxlaw-2831	617	90	what	what	DET
taxlaw-2831	617	91	use	use	NOUN
taxlaw-2831	617	92	will	will	AUX
taxlaw-2831	617	93	be	be	AUX
taxlaw-2831	617	94	made	make	VERB
taxlaw-2831	617	95	of	of	ADP
taxlaw-2831	617	96	the	the	DET
taxlaw-2831	617	97	provisions	provision	NOUN
taxlaw-2831	617	98	which	which	PRON
taxlaw-2831	617	99	exempt	exempt	VERB
taxlaw-2831	617	100	the	the	DET
taxlaw-2831	617	101	first	first	ADJ
taxlaw-2831	617	102	$	$	SYM
taxlaw-2831	617	103	5,000	5,000	NUM
taxlaw-2831	617	104	or	or	CCONJ
taxlaw-2831	617	105	5	5	NUM
taxlaw-2831	617	106	%	%	NOUN
taxlaw-2831	617	107	of	of	ADP
taxlaw-2831	617	108	a	a	DET
taxlaw-2831	617	109	trust	trust	NOUN
taxlaw-2831	617	110	fund	fund	NOUN
taxlaw-2831	617	111	over	over	ADP
taxlaw-2831	617	112	which	which	PRON
taxlaw-2831	617	113	a	a	DET
taxlaw-2831	617	114	power	power	NOUN
taxlaw-2831	617	115	lapses	lapse	NOUN
taxlaw-2831	617	116	during	during	ADP
taxlaw-2831	617	117	the	the	DET
taxlaw-2831	617	118	lifetime	lifetime	NOUN
taxlaw-2831	617	119	of	of	ADP
taxlaw-2831	617	120	the	the	DET
taxlaw-2831	617	121	donee.‖	donee.‖	NOUN
taxlaw-2831	617	122	i	i	PRON
taxlaw-2831	617	123	d.	d.	PROPN
taxlaw-2831	617	124	115	115	NUM
taxlaw-2831	617	125	see	see	VERB
taxlaw-2831	617	126	s.	s.	PROPN
taxlaw-2831	617	127	comm	comm	PROPN
taxlaw-2831	617	128	.	.	PUNCT
taxlaw-2831	618	1	on	on	ADP
taxlaw-2831	618	2	fin	fin	PROPN
taxlaw-2831	618	3	.	.	PUNCT
taxlaw-2831	618	4	,	,	PUNCT
taxlaw-2831	618	5	s.	s.	PROPN
taxlaw-2831	618	6	rep	rep	PROPN
taxlaw-2831	618	7	.	.	PUNCT
taxlaw-2831	619	1	no	no	INTJ
taxlaw-2831	619	2	.	.	NOUN
taxlaw-2831	620	1	82	82	NUM
taxlaw-2831	620	2	-	-	SYM
taxlaw-2831	620	3	382	382	NUM
taxlaw-2831	620	4	,	,	PUNCT
taxlaw-2831	620	5	at	at	ADP
taxlaw-2831	620	6	5	5	NUM
taxlaw-2831	620	7	(	(	PUNCT
taxlaw-2831	620	8	1951	1951	NUM
taxlaw-2831	620	9	)	)	PUNCT
taxlaw-2831	620	10	,	,	PUNCT
taxlaw-2831	620	11	reprinted	reprint	VERB
taxlaw-2831	620	12	in	in	ADP
taxlaw-2831	620	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
taxlaw-2831	620	14	.	.	PUNCT
taxlaw-2831	621	1	(	(	PUNCT
taxlaw-2831	621	2	1951	1951	NUM
taxlaw-2831	621	3	stat	stat	NOUN
taxlaw-2831	621	4	.	.	PUNCT
taxlaw-2831	621	5	)	)	PUNCT
taxlaw-2831	621	6	1530	1530	NUM
taxlaw-2831	621	7	,	,	PUNCT
taxlaw-2831	621	8	1535–36	1535–36	NUM
taxlaw-2831	621	9	(	(	PUNCT
taxlaw-2831	621	10	―since	―since	VERB
taxlaw-2831	621	11	the	the	DET
taxlaw-2831	621	12	problem	problem	NOUN
taxlaw-2831	621	13	of	of	ADP
taxlaw-2831	621	14	the	the	DET
taxlaw-2831	621	15	termination	termination	NOUN
taxlaw-2831	621	16	or	or	CCONJ
taxlaw-2831	621	17	lapse	lapse	NOUN
taxlaw-2831	621	18	of	of	ADP
taxlaw-2831	621	19	powers	power	NOUN
taxlaw-2831	621	20	of	of	ADP
taxlaw-2831	621	21	appointment	appointment	NOUN
taxlaw-2831	621	22	during	during	ADP
taxlaw-2831	621	23	life	life	NOUN
taxlaw-2831	621	24	arises	arise	VERB
taxlaw-2831	621	25	primarily	primarily	ADV
taxlaw-2831	621	26	in	in	ADP
taxlaw-2831	621	27	the	the	DET
taxlaw-2831	621	28	case	case	NOUN
taxlaw-2831	621	29	of	of	ADP
taxlaw-2831	621	30	dispositions	disposition	NOUN
taxlaw-2831	621	31	of	of	ADP
taxlaw-2831	621	32	moderate	moderate	ADJ
taxlaw-2831	621	33	-	-	PUNCT
taxlaw-2831	621	34	sized	sized	ADJ
taxlaw-2831	621	35	properties	property	NOUN
taxlaw-2831	621	36	where	where	SCONJ
taxlaw-2831	621	37	the	the	DET
taxlaw-2831	621	38	donor	donor	NOUN
taxlaw-2831	621	39	is	be	AUX
taxlaw-2831	621	40	afraid	afraid	ADJ
taxlaw-2831	621	41	the	the	DET
taxlaw-2831	621	42	income	income	NOUN
taxlaw-2831	621	43	will	will	AUX
taxlaw-2831	621	44	be	be	AUX
taxlaw-2831	621	45	insufficient	insufficient	ADJ
taxlaw-2831	621	46	for	for	ADP
taxlaw-2831	621	47	the	the	DET
taxlaw-2831	621	48	income	income	NOUN
taxlaw-2831	621	49	beneficiary	beneficiary	NOUN
taxlaw-2831	621	50	and	and	CCONJ
taxlaw-2831	621	51	therefore	therefore	ADV
taxlaw-2831	621	52	gives	give	VERB
taxlaw-2831	621	53	the	the	DET
taxlaw-2831	621	54	income	income	NOUN
taxlaw-2831	621	55	beneficiary	beneficiary	NOUN
taxlaw-2831	621	56	a	a	DET
taxlaw-2831	621	57	noncumulative	noncumulative	ADJ
taxlaw-2831	621	58	invasion	invasion	NOUN
taxlaw-2831	621	59	power	power	NOUN
taxlaw-2831	621	60	,	,	PUNCT
taxlaw-2831	621	61	it	it	PRON
taxlaw-2831	621	62	is	be	AUX
taxlaw-2831	621	63	believed	believe	VERB
taxlaw-2831	621	64	that	that	SCONJ
taxlaw-2831	621	65	the	the	DET
taxlaw-2831	621	66	exemption	exemption	NOUN
taxlaw-2831	621	67	provided	provide	VERB
taxlaw-2831	621	68	in	in	ADP
taxlaw-2831	621	69	the	the	DET
taxlaw-2831	621	70	committee	committee	NOUN
taxlaw-2831	621	71	amendment	amendment	NOUN
taxlaw-2831	621	72	(	(	PUNCT
taxlaw-2831	621	73	$	$	SYM
taxlaw-2831	621	74	5,000	5,000	NUM
taxlaw-2831	621	75	or	or	CCONJ
taxlaw-2831	621	76	5	5	NUM
taxlaw-2831	621	77	percent	percent	NOUN
taxlaw-2831	621	78	of	of	ADP
taxlaw-2831	621	79	the	the	DET
taxlaw-2831	621	80	principal	principal	NOUN
taxlaw-2831	621	81	)	)	PUNCT
taxlaw-2831	621	82	will	will	AUX
taxlaw-2831	621	83	be	be	AUX
taxlaw-2831	621	84	adequate	adequate	ADJ
taxlaw-2831	621	85	to	to	PART
taxlaw-2831	621	86	cover	cover	VERB
taxlaw-2831	621	87	the	the	DET
taxlaw-2831	621	88	usual	usual	ADJ
taxlaw-2831	621	89	cases	case	NOUN
taxlaw-2831	621	90	without	without	ADP
taxlaw-2831	621	91	being	be	AUX
taxlaw-2831	621	92	subject	subject	ADJ
taxlaw-2831	621	93	to	to	ADP
taxlaw-2831	621	94	possible	possible	ADJ
taxlaw-2831	621	95	abuse.‖	abuse.‖	NOUN
taxlaw-2831	621	96	)	)	PUNCT
taxlaw-2831	621	97	.	.	PUNCT
taxlaw-2831	622	1	see	see	VERB
taxlaw-2831	622	2	also	also	ADV
taxlaw-2831	622	3	craven	craven	ADJ
taxlaw-2831	622	4	,	,	PUNCT
taxlaw-2831	622	5	supra	supra	PROPN
taxlaw-2831	622	6	note	note	PROPN
taxlaw-2831	622	7	114	114	NUM
taxlaw-2831	622	8	,	,	PUNCT
taxlaw-2831	622	9	at	at	ADP
taxlaw-2831	622	10	77	77	NUM
taxlaw-2831	622	11	.	.	PUNCT
taxlaw-2831	623	1	in	in	ADP
taxlaw-2831	623	2	fact	fact	NOUN
taxlaw-2831	623	3	,	,	PUNCT
taxlaw-2831	623	4	however	however	ADV
taxlaw-2831	623	5	,	,	PUNCT
taxlaw-2831	623	6	this	this	DET
taxlaw-2831	623	7	provision	provision	NOUN
taxlaw-2831	623	8	has	have	AUX
taxlaw-2831	623	9	been	be	AUX
taxlaw-2831	623	10	of	of	ADP
taxlaw-2831	623	11	greater	great	ADJ
taxlaw-2831	623	12	service	service	NOUN
taxlaw-2831	623	13	to	to	ADP
taxlaw-2831	623	14	sophisticated	sophisticated	ADJ
taxlaw-2831	623	15	taxpayers	taxpayer	NOUN
taxlaw-2831	623	16	who	who	PRON
taxlaw-2831	623	17	do	do	AUX
taxlaw-2831	623	18	hire	hire	VERB
taxlaw-2831	623	19	attorneys	attorney	NOUN
taxlaw-2831	623	20	to	to	PART
taxlaw-2831	623	21	avoid	avoid	VERB
taxlaw-2831	623	22	wealth	wealth	NOUN
taxlaw-2831	623	23	transfer	transfer	NOUN
taxlaw-2831	623	24	taxes	taxis	NOUN
taxlaw-2831	623	25	.	.	PUNCT
taxlaw-2831	624	1	see	see	VERB
taxlaw-2831	624	2	aba	aba	PROPN
taxlaw-2831	624	3	sec	sec	PROPN
taxlaw-2831	624	4	.	.	PROPN
taxlaw-2831	624	5	of	of	ADP
taxlaw-2831	624	6	tax‘n	tax‘n	PROPN
taxlaw-2831	624	7	task	task	NOUN
taxlaw-2831	624	8	force	force	NOUN
taxlaw-2831	624	9	,	,	PUNCT
taxlaw-2831	624	10	supra	supra	PROPN
taxlaw-2831	624	11	note	note	PROPN
taxlaw-2831	624	12	113	113	NUM
taxlaw-2831	624	13	.	.	PUNCT
taxlaw-2831	625	1	116	116	NUM
taxlaw-2831	625	2	craven	craven	NOUN
taxlaw-2831	625	3	,	,	PUNCT
taxlaw-2831	625	4	supra	supra	PROPN
taxlaw-2831	625	5	note	note	PROPN
taxlaw-2831	625	6	114	114	NUM
taxlaw-2831	625	7	,	,	PUNCT
taxlaw-2831	625	8	at	at	ADP
taxlaw-2831	625	9	63	63	NUM
taxlaw-2831	625	10	.	.	PUNCT
taxlaw-2831	625	11	117	117	NUM
taxlaw-2831	625	12	see	see	VERB
taxlaw-2831	625	13	aba	aba	PROPN
taxlaw-2831	625	14	sec	sec	PROPN
taxlaw-2831	625	15	.	.	PROPN
taxlaw-2831	625	16	of	of	ADP
taxlaw-2831	625	17	tax‘n	tax‘n	PROPN
taxlaw-2831	625	18	task	task	NOUN
taxlaw-2831	625	19	force	force	NOUN
taxlaw-2831	625	20	,	,	PUNCT
taxlaw-2831	625	21	supra	supra	PROPN
taxlaw-2831	625	22	note	note	NOUN
taxlaw-2831	625	23	113	113	NUM
taxlaw-2831	625	24	,	,	PUNCT
taxlaw-2831	625	25	at	at	ADP
taxlaw-2831	625	26	412	412	NUM
taxlaw-2831	625	27	(	(	PUNCT
taxlaw-2831	625	28	―there	―there	X
taxlaw-2831	625	29	is	be	AUX
taxlaw-2831	625	30	no	no	DET
taxlaw-2831	625	31	conceptual	conceptual	ADJ
taxlaw-2831	625	32	justification	justification	NOUN
taxlaw-2831	625	33	for	for	ADP
taxlaw-2831	625	34	that	that	DET
taxlaw-2831	625	35	exception.‖	exception.‖	NUM
taxlaw-2831	625	36	)	)	PUNCT
taxlaw-2831	625	37	;	;	PUNCT
taxlaw-2831	625	38	amy	amy	PROPN
taxlaw-2831	625	39	morris	morris	PROPN
taxlaw-2831	625	40	hess	hess	PROPN
taxlaw-2831	625	41	,	,	PUNCT
taxlaw-2831	625	42	the	the	DET
taxlaw-2831	625	43	federal	federal	ADJ
taxlaw-2831	625	44	taxation	taxation	NOUN
taxlaw-2831	625	45	of	of	ADP
taxlaw-2831	625	46	nongeneral	nongeneral	ADJ
taxlaw-2831	625	47	powers	power	NOUN
taxlaw-2831	625	48	of	of	ADP
taxlaw-2831	625	49	appointment	appointment	NOUN
taxlaw-2831	625	50	,	,	PUNCT
taxlaw-2831	625	51	52	52	NUM
taxlaw-2831	625	52	tenn	tenn	PROPN
taxlaw-2831	625	53	.	.	PUNCT
taxlaw-2831	626	1	l.	l.	PROPN
taxlaw-2831	626	2	rev	rev	PROPN
taxlaw-2831	626	3	.	.	PROPN
taxlaw-2831	627	1	395	395	NUM
taxlaw-2831	627	2	,	,	PUNCT
taxlaw-2831	627	3	429	429	NUM
taxlaw-2831	627	4	(	(	PUNCT
taxlaw-2831	627	5	1985	1985	NUM
taxlaw-2831	627	6	)	)	PUNCT
taxlaw-2831	627	7	(	(	PUNCT
taxlaw-2831	627	8	arguing	argue	VERB
taxlaw-2831	627	9	that	that	SCONJ
taxlaw-2831	627	10	the	the	DET
taxlaw-2831	627	11	five	five	NUM
taxlaw-2831	627	12	or	or	CCONJ
taxlaw-2831	627	13	five	five	NUM
taxlaw-2831	627	14	power	power	NOUN
taxlaw-2831	627	15	exception	exception	NOUN
taxlaw-2831	627	16	is	be	AUX
taxlaw-2831	627	17	―simply	―simply	ADP
taxlaw-2831	627	18	an	an	DET
taxlaw-2831	627	19	obvious	obvious	ADJ
taxlaw-2831	627	20	example	example	NOUN
taxlaw-2831	627	21	of	of	ADP
taxlaw-2831	627	22	the	the	DET
taxlaw-2831	627	23	propensity	propensity	NOUN
taxlaw-2831	627	24	of	of	ADP
taxlaw-2831	627	25	congress	congress	PROPN
taxlaw-2831	627	26	to	to	PART
taxlaw-2831	627	27	draft	draft	VERB
taxlaw-2831	627	28	transfer	transfer	NOUN
taxlaw-2831	627	29	tax	tax	NOUN
taxlaw-2831	627	30	statutes	statute	NOUN
taxlaw-2831	627	31	that	that	PRON
taxlaw-2831	627	32	exclude	exclude	VERB
taxlaw-2831	627	33	from	from	ADP
taxlaw-2831	627	34	taxation	taxation	NOUN
taxlaw-2831	627	35	the	the	DET
taxlaw-2831	627	36	most	most	ADV
taxlaw-2831	627	37	common	common	ADJ
taxlaw-2831	627	38	forms	form	NOUN
taxlaw-2831	627	39	of	of	ADP
taxlaw-2831	627	40	wealth	wealth	NOUN
taxlaw-2831	627	41	transmission	transmission	NOUN
taxlaw-2831	627	42	and	and	CCONJ
taxlaw-2831	627	43	tax	tax	NOUN
taxlaw-2831	627	44	only	only	ADV
taxlaw-2831	627	45	the	the	DET
taxlaw-2831	627	46	unusual	unusual	ADJ
taxlaw-2831	627	47	ones.‖	ones.‖	NOUN
taxlaw-2831	627	48	)	)	PUNCT
taxlaw-2831	627	49	.	.	PUNCT
taxlaw-2831	628	1	2015	2015	NUM
taxlaw-2831	628	2	]	]	PUNCT
taxlaw-2831	628	3	a	a	DET
taxlaw-2831	628	4	simpler	simple	ADJ
taxlaw-2831	628	5	verifiable	verifiable	ADJ
taxlaw-2831	628	6	gift	gift	NOUN
taxlaw-2831	628	7	tax	tax	NOUN
taxlaw-2831	628	8	201	201	NUM
taxlaw-2831	628	9	iv	iv	NOUN
taxlaw-2831	628	10	.	.	PUNCT
taxlaw-2831	629	1	tax	tax	NOUN
taxlaw-2831	629	2	preferences	preference	NOUN
taxlaw-2831	629	3	for	for	ADP
taxlaw-2831	629	4	current	current	ADJ
taxlaw-2831	629	5	lifetime	lifetime	NOUN
taxlaw-2831	629	6	gifts	gift	NOUN
taxlaw-2831	629	7	subsequent	subsequent	ADJ
taxlaw-2831	629	8	to	to	ADP
taxlaw-2831	629	9	unification	unification	NOUN
taxlaw-2831	629	10	by	by	ADP
taxlaw-2831	629	11	the	the	DET
taxlaw-2831	629	12	1976	1976	NUM
taxlaw-2831	629	13	tax	tax	NOUN
taxlaw-2831	629	14	act	act	NOUN
taxlaw-2831	629	15	,	,	PUNCT
taxlaw-2831	629	16	118	118	NUM
taxlaw-2831	629	17	there	there	PRON
taxlaw-2831	629	18	remain	remain	VERB
taxlaw-2831	629	19	six	six	NUM
taxlaw-2831	629	20	benefits	benefit	NOUN
taxlaw-2831	629	21	to	to	ADP
taxlaw-2831	629	22	making	make	VERB
taxlaw-2831	629	23	gifts	gift	NOUN
taxlaw-2831	629	24	:	:	PUNCT
taxlaw-2831	629	25	(	(	PUNCT
taxlaw-2831	629	26	1	1	X
taxlaw-2831	629	27	)	)	PUNCT
taxlaw-2831	629	28	the	the	DET
taxlaw-2831	629	29	de	de	X
taxlaw-2831	629	30	minimis	minimis	NOUN
taxlaw-2831	629	31	and	and	CCONJ
taxlaw-2831	629	32	consumption	consumption	NOUN
taxlaw-2831	629	33	exclusions	exclusion	NOUN
taxlaw-2831	629	34	under	under	ADP
taxlaw-2831	629	35	section	section	NOUN
taxlaw-2831	629	36	2503	2503	NUM
taxlaw-2831	629	37	;	;	PUNCT
taxlaw-2831	629	38	119	119	NUM
taxlaw-2831	629	39	(	(	PUNCT
taxlaw-2831	629	40	2	2	NUM
taxlaw-2831	629	41	)	)	PUNCT
taxlaw-2831	629	42	the	the	DET
taxlaw-2831	629	43	non	non	NOUN
taxlaw-2831	629	44	-	-	NOUN
taxlaw-2831	629	45	taxation	taxation	NOUN
taxlaw-2831	629	46	of	of	ADP
taxlaw-2831	629	47	the	the	DET
taxlaw-2831	629	48	funds	fund	NOUN
taxlaw-2831	629	49	used	use	VERB
taxlaw-2831	629	50	to	to	PART
taxlaw-2831	629	51	pay	pay	VERB
taxlaw-2831	629	52	the	the	DET
taxlaw-2831	629	53	gift	gift	NOUN
taxlaw-2831	629	54	tax	tax	NOUN
taxlaw-2831	629	55	(	(	PUNCT
taxlaw-2831	629	56	its	its	PRON
taxlaw-2831	629	57	―tax	―tax	PROPN
taxlaw-2831	629	58	-	-	PUNCT
taxlaw-2831	629	59	exclusive‖	exclusive‖	PROPN
taxlaw-2831	629	60	base	base	NOUN
taxlaw-2831	629	61	)	)	PUNCT
taxlaw-2831	629	62	;	;	PUNCT
taxlaw-2831	629	63	120	120	NUM
taxlaw-2831	629	64	(	(	PUNCT
taxlaw-2831	629	65	3	3	X
taxlaw-2831	629	66	)	)	PUNCT
taxlaw-2831	629	67	giftsplitting	giftsplitting	NOUN
taxlaw-2831	629	68	;	;	PUNCT
taxlaw-2831	629	69	121	121	NUM
taxlaw-2831	629	70	(	(	PUNCT
taxlaw-2831	629	71	4	4	NUM
taxlaw-2831	629	72	)	)	PUNCT
taxlaw-2831	629	73	the	the	DET
taxlaw-2831	629	74	ability	ability	NOUN
taxlaw-2831	629	75	to	to	PART
taxlaw-2831	629	76	freeze	freeze	VERB
taxlaw-2831	629	77	the	the	DET
taxlaw-2831	629	78	value	value	NOUN
taxlaw-2831	629	79	of	of	ADP
taxlaw-2831	629	80	a	a	DET
taxlaw-2831	629	81	gift	gift	NOUN
taxlaw-2831	629	82	early	early	ADV
taxlaw-2831	629	83	in	in	ADP
taxlaw-2831	629	84	the	the	DET
taxlaw-2831	629	85	taxpayer‘s	taxpayer‘s	ADJ
taxlaw-2831	629	86	lifetime	lifetime	NOUN
taxlaw-2831	629	87	so	so	SCONJ
taxlaw-2831	629	88	that	that	SCONJ
taxlaw-2831	629	89	post	post	ADJ
taxlaw-2831	629	90	-	-	ADJ
taxlaw-2831	629	91	gift	gift	ADJ
taxlaw-2831	629	92	excess	excess	ADJ
taxlaw-2831	629	93	appreciation	appreciation	NOUN
taxlaw-2831	629	94	(	(	PUNCT
taxlaw-2831	629	95	increased	increase	VERB
taxlaw-2831	629	96	future	future	ADJ
taxlaw-2831	629	97	value	value	NOUN
taxlaw-2831	629	98	that	that	PRON
taxlaw-2831	629	99	outpaces	outpace	VERB
taxlaw-2831	629	100	inflation	inflation	NOUN
taxlaw-2831	629	101	)	)	PUNCT
taxlaw-2831	629	102	is	be	AUX
taxlaw-2831	629	103	not	not	PART
taxlaw-2831	629	104	taxed	tax	VERB
taxlaw-2831	629	105	;	;	PUNCT
taxlaw-2831	629	106	122	122	NUM
taxlaw-2831	629	107	(	(	PUNCT
taxlaw-2831	629	108	5	5	NUM
taxlaw-2831	629	109	)	)	PUNCT
taxlaw-2831	629	110	the	the	DET
taxlaw-2831	629	111	ability	ability	NOUN
taxlaw-2831	629	112	to	to	PART
taxlaw-2831	629	113	transfer	transfer	VERB
taxlaw-2831	629	114	post	post	ADJ
taxlaw-2831	629	115	-	-	ADJ
taxlaw-2831	629	116	gift	gift	ADJ
taxlaw-2831	629	117	income	income	NOUN
taxlaw-2831	629	118	to	to	ADP
taxlaw-2831	629	119	a	a	DET
taxlaw-2831	629	120	lower	low	ADJ
taxlaw-2831	629	121	bracket	bracket	NOUN
taxlaw-2831	629	122	donee	donee	NOUN
taxlaw-2831	629	123	,	,	PUNCT
taxlaw-2831	629	124	often	often	ADV
taxlaw-2831	629	125	rendering	render	VERB
taxlaw-2831	629	126	the	the	DET
taxlaw-2831	629	127	gift	gift	NOUN
taxlaw-2831	629	128	partly	partly	ADV
taxlaw-2831	629	129	or	or	CCONJ
taxlaw-2831	629	130	wholly	wholly	ADV
taxlaw-2831	629	131	exempt	exempt	ADJ
taxlaw-2831	629	132	from	from	ADP
taxlaw-2831	629	133	gift	gift	NOUN
taxlaw-2831	629	134	tax	tax	NOUN
taxlaw-2831	629	135	;	;	PUNCT
taxlaw-2831	629	136	123	123	NUM
taxlaw-2831	629	137	and	and	CCONJ
taxlaw-2831	629	138	(	(	PUNCT
taxlaw-2831	629	139	6	6	NUM
taxlaw-2831	629	140	)	)	PUNCT
taxlaw-2831	629	141	the	the	DET
taxlaw-2831	629	142	ability	ability	NOUN
taxlaw-2831	629	143	to	to	PART
taxlaw-2831	629	144	make	make	VERB
taxlaw-2831	629	145	non	non	ADJ
taxlaw-2831	629	146	-	-	ADJ
taxlaw-2831	629	147	taxable	taxable	ADJ
taxlaw-2831	629	148	additional	additional	ADJ
taxlaw-2831	629	149	gifts	gift	NOUN
taxlaw-2831	629	150	by	by	ADP
taxlaw-2831	629	151	creating	create	VERB
taxlaw-2831	629	152	an	an	DET
taxlaw-2831	629	153	intentionally	intentionally	ADV
taxlaw-2831	629	154	defective	defective	ADJ
taxlaw-2831	629	155	grantor	grantor	NOUN
taxlaw-2831	629	156	trust	trust	NOUN
taxlaw-2831	629	157	(	(	PUNCT
taxlaw-2831	629	158	―idgt‖	―idgt‖	PROPN
taxlaw-2831	629	159	)	)	PUNCT
taxlaw-2831	629	160	,	,	PUNCT
taxlaw-2831	629	161	124	124	NUM
taxlaw-2831	629	162	through	through	ADP
taxlaw-2831	629	163	which	which	PRON
taxlaw-2831	629	164	the	the	DET
taxlaw-2831	629	165	grantor	grantor	NOUN
taxlaw-2831	629	166	can	can	AUX
taxlaw-2831	629	167	make	make	VERB
taxlaw-2831	629	168	a	a	DET
taxlaw-2831	629	169	completed	complete	VERB
taxlaw-2831	629	170	gift	gift	NOUN
taxlaw-2831	629	171	of	of	ADP
taxlaw-2831	629	172	the	the	DET
taxlaw-2831	629	173	trust	trust	NOUN
taxlaw-2831	629	174	property	property	NOUN
taxlaw-2831	629	175	,	,	PUNCT
taxlaw-2831	629	176	but	but	CCONJ
taxlaw-2831	629	177	continue	continue	VERB
taxlaw-2831	629	178	to	to	PART
taxlaw-2831	629	179	pay	pay	VERB
taxlaw-2831	629	180	the	the	DET
taxlaw-2831	629	181	income	income	NOUN
taxlaw-2831	629	182	tax	tax	NOUN
taxlaw-2831	629	183	liability	liability	NOUN
taxlaw-2831	629	184	on	on	ADP
taxlaw-2831	629	185	the	the	DET
taxlaw-2831	629	186	donee‘s	donee‘s	NOUN
taxlaw-2831	629	187	post	post	ADJ
taxlaw-2831	629	188	-	-	ADJ
taxlaw-2831	629	189	gift	gift	ADJ
taxlaw-2831	629	190	income	income	NOUN
taxlaw-2831	629	191	,	,	PUNCT
taxlaw-2831	629	192	without	without	ADP
taxlaw-2831	629	193	incurring	incur	VERB
taxlaw-2831	629	194	any	any	DET
taxlaw-2831	629	195	additional	additional	ADJ
taxlaw-2831	629	196	gift	gift	NOUN
taxlaw-2831	629	197	tax	tax	NOUN
taxlaw-2831	629	198	.	.	PUNCT
taxlaw-2831	630	1	rationales	rationale	NOUN
taxlaw-2831	630	2	for	for	ADP
taxlaw-2831	630	3	gift	gift	NOUN
taxlaw-2831	630	4	tax	tax	NOUN
taxlaw-2831	630	5	preferences	preference	NOUN
taxlaw-2831	630	6	include	include	VERB
taxlaw-2831	630	7	:	:	PUNCT
taxlaw-2831	630	8	(	(	PUNCT
taxlaw-2831	630	9	1	1	X
taxlaw-2831	630	10	)	)	PUNCT
taxlaw-2831	630	11	the	the	DET
taxlaw-2831	630	12	ability	ability	NOUN
taxlaw-2831	630	13	to	to	PART
taxlaw-2831	630	14	generate	generate	VERB
taxlaw-2831	630	15	current	current	ADJ
taxlaw-2831	630	16	revenue	revenue	NOUN
taxlaw-2831	630	17	;	;	PUNCT
taxlaw-2831	630	18	125	125	NUM
taxlaw-2831	630	19	(	(	PUNCT
taxlaw-2831	630	20	2	2	NUM
taxlaw-2831	630	21	)	)	PUNCT
taxlaw-2831	630	22	the	the	DET
taxlaw-2831	630	23	creation	creation	NOUN
taxlaw-2831	630	24	of	of	ADP
taxlaw-2831	630	25	discounts	discount	NOUN
taxlaw-2831	630	26	to	to	PART
taxlaw-2831	630	27	equalize	equalize	VERB
taxlaw-2831	630	28	gratuitous	gratuitous	ADJ
taxlaw-2831	630	29	transfers	transfer	NOUN
taxlaw-2831	630	30	made	make	VERB
taxlaw-2831	630	31	at	at	ADP
taxlaw-2831	630	32	different	different	ADJ
taxlaw-2831	630	33	times	time	NOUN
taxlaw-2831	630	34	in	in	ADP
taxlaw-2831	630	35	the	the	DET
taxlaw-2831	630	36	taxpayer‘s	taxpayer‘s	ADJ
taxlaw-2831	630	37	life	life	NOUN
taxlaw-2831	630	38	;	;	PUNCT
taxlaw-2831	630	39	126	126	NUM
taxlaw-2831	630	40	(	(	PUNCT
taxlaw-2831	630	41	3	3	NUM
taxlaw-2831	630	42	)	)	PUNCT
taxlaw-2831	630	43	gifts	gift	NOUN
taxlaw-2831	630	44	,	,	PUNCT
taxlaw-2831	630	45	more	more	ADJ
taxlaw-2831	630	46	than	than	ADP
taxlaw-2831	630	47	bequests	bequest	NOUN
taxlaw-2831	630	48	,	,	PUNCT
taxlaw-2831	630	49	contribute	contribute	VERB
taxlaw-2831	630	50	to	to	ADP
taxlaw-2831	630	51	a	a	DET
taxlaw-2831	630	52	decline	decline	NOUN
taxlaw-2831	630	53	in	in	ADP
taxlaw-2831	630	54	wealth	wealth	NOUN
taxlaw-2831	630	55	concentration	concentration	NOUN
taxlaw-2831	630	56	;	;	PUNCT
taxlaw-2831	630	57	127	127	NUM
taxlaw-2831	630	58	(	(	PUNCT
taxlaw-2831	630	59	4	4	NUM
taxlaw-2831	630	60	)	)	PUNCT
taxlaw-2831	630	61	pragmatic	pragmatic	ADJ
taxlaw-2831	630	62	reasons	reason	NOUN
taxlaw-2831	630	63	;	;	PUNCT
taxlaw-2831	630	64	128	128	NUM
taxlaw-2831	630	65	and	and	CCONJ
taxlaw-2831	630	66	(	(	PUNCT
taxlaw-2831	630	67	5	5	NUM
taxlaw-2831	630	68	)	)	PUNCT
taxlaw-2831	630	69	gifts	gift	NOUN
taxlaw-2831	630	70	place	place	NOUN
taxlaw-2831	630	71	property	property	NOUN
taxlaw-2831	630	72	in	in	ADP
taxlaw-2831	630	73	the	the	DET
taxlaw-2831	630	74	hands	hand	NOUN
taxlaw-2831	630	75	118	118	NUM
taxlaw-2831	630	76	tax	tax	NOUN
taxlaw-2831	630	77	reform	reform	NOUN
taxlaw-2831	630	78	act	act	NOUN
taxlaw-2831	630	79	of	of	ADP
taxlaw-2831	630	80	1976	1976	NUM
taxlaw-2831	630	81	,	,	PUNCT
taxlaw-2831	630	82	pub	pub	NOUN
taxlaw-2831	630	83	.	.	PUNCT
taxlaw-2831	631	1	l.	l.	PROPN
taxlaw-2831	631	2	no	no	INTJ
taxlaw-2831	631	3	.	.	PROPN
taxlaw-2831	632	1	94	94	NUM
taxlaw-2831	632	2	-	-	SYM
taxlaw-2831	632	3	455	455	NUM
taxlaw-2831	632	4	,	,	PUNCT
taxlaw-2831	632	5	90	90	NUM
taxlaw-2831	632	6	stat	stat	NOUN
taxlaw-2831	632	7	.	.	PUNCT
taxlaw-2831	633	1	1520	1520	NUM
taxlaw-2831	633	2	(	(	PUNCT
taxlaw-2831	633	3	1976	1976	NUM
taxlaw-2831	633	4	)	)	PUNCT
taxlaw-2831	633	5	.	.	PUNCT
taxlaw-2831	634	1	119	119	NUM
taxlaw-2831	634	2	i.r.c	i.r.c	NOUN
taxlaw-2831	634	3	.	.	PUNCT
taxlaw-2831	634	4	§	§	PROPN
taxlaw-2831	634	5	2503(b	2503(b	NUM
taxlaw-2831	634	6	)	)	PUNCT
taxlaw-2831	634	7	,	,	PUNCT
taxlaw-2831	634	8	(	(	PUNCT
taxlaw-2831	634	9	e	e	NOUN
taxlaw-2831	634	10	)	)	PUNCT
taxlaw-2831	634	11	.	.	PUNCT
taxlaw-2831	635	1	120	120	NUM
taxlaw-2831	635	2	see	see	VERB
taxlaw-2831	635	3	discussion	discussion	NOUN
taxlaw-2831	635	4	,	,	PUNCT
taxlaw-2831	635	5	supra	supra	PROPN
taxlaw-2831	635	6	note	note	NOUN
taxlaw-2831	635	7	48	48	NUM
taxlaw-2831	635	8	.	.	NOUN
taxlaw-2831	636	1	121	121	NUM
taxlaw-2831	636	2	i.r.c	i.r.c	NOUN
taxlaw-2831	636	3	.	.	PUNCT
taxlaw-2831	637	1	§	§	PROPN
taxlaw-2831	637	2	2513	2513	NUM
taxlaw-2831	637	3	.	.	PUNCT
taxlaw-2831	638	1	122	122	NUM
taxlaw-2831	638	2	george	george	PROPN
taxlaw-2831	638	3	cooper	cooper	PROPN
taxlaw-2831	638	4	,	,	PUNCT
taxlaw-2831	638	5	a	a	DET
taxlaw-2831	638	6	voluntary	voluntary	ADJ
taxlaw-2831	638	7	tax	tax	NOUN
taxlaw-2831	638	8	?	?	PUNCT
taxlaw-2831	639	1	new	new	ADJ
taxlaw-2831	639	2	perspectives	perspective	NOUN
taxlaw-2831	639	3	on	on	ADP
taxlaw-2831	639	4	sophisticated	sophisticated	ADJ
taxlaw-2831	639	5	estate	estate	NOUN
taxlaw-2831	639	6	tax	tax	NOUN
taxlaw-2831	639	7	avoidance	avoidance	NOUN
taxlaw-2831	639	8	,	,	PUNCT
taxlaw-2831	639	9	77	77	NUM
taxlaw-2831	639	10	colum	colum	NOUN
taxlaw-2831	639	11	.	.	PUNCT
taxlaw-2831	640	1	l.	l.	PROPN
taxlaw-2831	640	2	rev	rev	PROPN
taxlaw-2831	640	3	.	.	PROPN
taxlaw-2831	640	4	161	161	NUM
taxlaw-2831	640	5	,	,	PUNCT
taxlaw-2831	640	6	243	243	NUM
taxlaw-2831	640	7	(	(	PUNCT
taxlaw-2831	640	8	1977	1977	NUM
taxlaw-2831	640	9	)	)	PUNCT
taxlaw-2831	641	1	[	[	X
taxlaw-2831	641	2	hereinafter	hereinafter	NOUN
taxlaw-2831	641	3	cooper	cooper	NOUN
taxlaw-2831	641	4	]	]	PUNCT
taxlaw-2831	641	5	(	(	PUNCT
taxlaw-2831	641	6	―the	―the	PROPN
taxlaw-2831	641	7	ali	ali	PROPN
taxlaw-2831	641	8	report	report	NOUN
taxlaw-2831	641	9	does	do	AUX
taxlaw-2831	641	10	not	not	PART
taxlaw-2831	641	11	grapple	grapple	VERB
taxlaw-2831	641	12	with	with	ADP
taxlaw-2831	641	13	these	these	DET
taxlaw-2831	641	14	questions	question	NOUN
taxlaw-2831	641	15	because	because	SCONJ
taxlaw-2831	641	16	it	it	PRON
taxlaw-2831	641	17	proceeds	proceed	VERB
taxlaw-2831	641	18	from	from	ADP
taxlaw-2831	641	19	the	the	DET
taxlaw-2831	641	20	convenient	convenient	ADJ
taxlaw-2831	641	21	assumption	assumption	NOUN
taxlaw-2831	641	22	that	that	SCONJ
taxlaw-2831	641	23	they	they	PRON
taxlaw-2831	641	24	are	be	AUX
taxlaw-2831	641	25	not	not	PART
taxlaw-2831	641	26	really	really	ADV
taxlaw-2831	641	27	very	very	ADV
taxlaw-2831	641	28	important	important	ADJ
taxlaw-2831	641	29	once	once	SCONJ
taxlaw-2831	641	30	the	the	DET
taxlaw-2831	641	31	estate	estate	NOUN
taxlaw-2831	641	32	and	and	CCONJ
taxlaw-2831	641	33	gift	gift	NOUN
taxlaw-2831	641	34	tax	tax	NOUN
taxlaw-2831	641	35	is	be	AUX
taxlaw-2831	641	36	unified	unify	VERB
taxlaw-2831	641	37	with	with	ADP
taxlaw-2831	641	38	a	a	DET
taxlaw-2831	641	39	single	single	ADJ
taxlaw-2831	641	40	rate	rate	NOUN
taxlaw-2831	641	41	scale	scale	NOUN
taxlaw-2831	641	42	.	.	PUNCT
taxlaw-2831	641	43	.	.	PUNCT
taxlaw-2831	641	44	.	.	PUNCT
taxlaw-2831	642	1	.	.	PUNCT
taxlaw-2831	643	1	more	more	ADV
taxlaw-2831	643	2	significantly	significantly	ADV
taxlaw-2831	643	3	,	,	PUNCT
taxlaw-2831	643	4	[	[	X
taxlaw-2831	643	5	the	the	DET
taxlaw-2831	643	6	ali	ali	PROPN
taxlaw-2831	643	7	report	report	PROPN
taxlaw-2831	643	8	]	]	PUNCT
taxlaw-2831	643	9	brushes	brush	NOUN
taxlaw-2831	643	10	aside	aside	ADP
taxlaw-2831	643	11	estate	estate	NOUN
taxlaw-2831	643	12	freezing	freezing	NOUN
taxlaw-2831	643	13	as	as	SCONJ
taxlaw-2831	643	14	if	if	SCONJ
taxlaw-2831	643	15	it	it	PRON
taxlaw-2831	643	16	were	be	AUX
taxlaw-2831	643	17	not	not	PART
taxlaw-2831	643	18	even	even	ADV
taxlaw-2831	643	19	an	an	DET
taxlaw-2831	643	20	issue	issue	NOUN
taxlaw-2831	643	21	.	.	PUNCT
taxlaw-2831	643	22	.	.	PUNCT
taxlaw-2831	643	23	.	.	PUNCT
taxlaw-2831	643	24	.	.	PUNCT
taxlaw-2831	644	1	[	[	X
taxlaw-2831	644	2	t]he	t]he	ADV
taxlaw-2831	644	3	easy	easy	ADJ
taxlaw-2831	644	4	-to	-to	NOUN
taxlaw-2831	644	5	-	-	PUNCT
taxlaw-2831	644	6	complete	complete	ADJ
taxlaw-2831	644	7	-	-	PUNCT
taxlaw-2831	644	8	gift	gift	NOUN
taxlaw-2831	644	9	approach	approach	NOUN
taxlaw-2831	644	10	is	be	AUX
taxlaw-2831	644	11	disturbingly	disturbingly	ADV
taxlaw-2831	644	12	inadequate.‖	inadequate.‖	VERB
taxlaw-2831	644	13	)	)	PUNCT
taxlaw-2831	644	14	.	.	PUNCT
taxlaw-2831	645	1	however	however	ADV
taxlaw-2831	645	2	,	,	PUNCT
taxlaw-2831	645	3	from	from	ADP
taxlaw-2831	645	4	an	an	DET
taxlaw-2831	645	5	income	income	NOUN
taxlaw-2831	645	6	tax	tax	NOUN
taxlaw-2831	645	7	perspective	perspective	NOUN
taxlaw-2831	645	8	,	,	PUNCT
taxlaw-2831	645	9	see	see	VERB
taxlaw-2831	645	10	dodge	dodge	PROPN
taxlaw-2831	645	11	deemed	deemed	ADJ
taxlaw-2831	645	12	realization	realization	NOUN
taxlaw-2831	645	13	,	,	PUNCT
taxlaw-2831	645	14	supra	supra	PROPN
taxlaw-2831	645	15	note	note	NOUN
taxlaw-2831	645	16	1	1	NUM
taxlaw-2831	645	17	at	at	ADP
taxlaw-2831	645	18	463	463	NUM
taxlaw-2831	645	19	-	-	SYM
taxlaw-2831	645	20	64	64	NUM
taxlaw-2831	645	21	(	(	PUNCT
taxlaw-2831	645	22	―the	―the	DET
taxlaw-2831	645	23	government‘s	government‘s	NOUN
taxlaw-2831	645	24	interest	interest	NOUN
taxlaw-2831	645	25	under	under	ADP
taxlaw-2831	645	26	either	either	CCONJ
taxlaw-2831	645	27	a	a	DET
taxlaw-2831	645	28	carryover	carryover	NOUN
taxlaw-2831	645	29	-	-	PUNCT
taxlaw-2831	645	30	basis	basis	NOUN
taxlaw-2831	645	31	or	or	CCONJ
taxlaw-2831	645	32	a	a	DET
taxlaw-2831	645	33	deemed	deem	VERB
taxlaw-2831	645	34	-	-	PUNCT
taxlaw-2831	645	35	realization	realization	NOUN
taxlaw-2831	645	36	system	system	NOUN
taxlaw-2831	645	37	would	would	AUX
taxlaw-2831	645	38	favor	favor	VERB
taxlaw-2831	645	39	an	an	DET
taxlaw-2831	645	40	easy	easy	ADJ
taxlaw-2831	645	41	-	-	PUNCT
taxlaw-2831	645	42	to	to	ADP
taxlaw-2831	645	43	-	-	PUNCT
taxlaw-2831	645	44	complete	complete	ADJ
taxlaw-2831	645	45	rule	rule	NOUN
taxlaw-2831	645	46	,	,	PUNCT
taxlaw-2831	645	47	so	so	SCONJ
taxlaw-2831	645	48	as	as	SCONJ
taxlaw-2831	645	49	to	to	PART
taxlaw-2831	645	50	reduce	reduce	VERB
taxlaw-2831	645	51	the	the	DET
taxlaw-2831	645	52	pool	pool	NOUN
taxlaw-2831	645	53	of	of	ADP
taxlaw-2831	645	54	property	property	NOUN
taxlaw-2831	645	55	qualifying	qualifying	NOUN
taxlaw-2831	645	56	for	for	ADP
taxlaw-2831	645	57	upward	upward	ADJ
taxlaw-2831	645	58	basis	basis	NOUN
taxlaw-2831	645	59	adjustments.‖	adjustments.‖	NOUN
taxlaw-2831	645	60	)	)	PUNCT
taxlaw-2831	645	61	.	.	PUNCT
taxlaw-2831	646	1	123	123	NUM
taxlaw-2831	646	2	a	a	DET
taxlaw-2831	646	3	gift	gift	NOUN
taxlaw-2831	646	4	would	would	AUX
taxlaw-2831	646	5	not	not	PART
taxlaw-2831	646	6	be	be	AUX
taxlaw-2831	646	7	subject	subject	ADJ
taxlaw-2831	646	8	to	to	ADP
taxlaw-2831	646	9	gift	gift	NOUN
taxlaw-2831	646	10	tax	tax	NOUN
taxlaw-2831	646	11	,	,	PUNCT
taxlaw-2831	646	12	for	for	ADP
taxlaw-2831	646	13	example	example	NOUN
taxlaw-2831	646	14	,	,	PUNCT
taxlaw-2831	646	15	if	if	SCONJ
taxlaw-2831	646	16	the	the	DET
taxlaw-2831	646	17	value	value	NOUN
taxlaw-2831	646	18	of	of	ADP
taxlaw-2831	646	19	the	the	DET
taxlaw-2831	646	20	gift	gift	NOUN
taxlaw-2831	646	21	fell	fall	VERB
taxlaw-2831	646	22	below	below	ADP
taxlaw-2831	646	23	the	the	DET
taxlaw-2831	646	24	credit	credit	NOUN
taxlaw-2831	646	25	equivalent	equivalent	ADJ
taxlaw-2831	646	26	amount	amount	NOUN
taxlaw-2831	646	27	or	or	CCONJ
taxlaw-2831	646	28	the	the	DET
taxlaw-2831	646	29	annual	annual	ADJ
taxlaw-2831	646	30	exclusion	exclusion	NOUN
taxlaw-2831	646	31	amount	amount	NOUN
taxlaw-2831	646	32	.	.	PUNCT
taxlaw-2831	647	1	otherwise	otherwise	ADV
taxlaw-2831	647	2	,	,	PUNCT
taxlaw-2831	647	3	any	any	DET
taxlaw-2831	647	4	income	income	NOUN
taxlaw-2831	647	5	tax	tax	NOUN
taxlaw-2831	647	6	advantage	advantage	NOUN
taxlaw-2831	647	7	would	would	AUX
taxlaw-2831	647	8	be	be	AUX
taxlaw-2831	647	9	diminished	diminish	VERB
taxlaw-2831	647	10	or	or	CCONJ
taxlaw-2831	647	11	supplanted	supplant	VERB
taxlaw-2831	647	12	by	by	ADP
taxlaw-2831	647	13	the	the	DET
taxlaw-2831	647	14	gift	gift	NOUN
taxlaw-2831	647	15	tax	tax	NOUN
taxlaw-2831	647	16	disadvantage	disadvantage	NOUN
taxlaw-2831	647	17	.	.	PUNCT
taxlaw-2831	648	1	that	that	PRON
taxlaw-2831	648	2	is	is	ADV
taxlaw-2831	648	3	,	,	PUNCT
taxlaw-2831	648	4	the	the	DET
taxlaw-2831	648	5	gift	gift	NOUN
taxlaw-2831	648	6	tax	tax	NOUN
taxlaw-2831	648	7	is	be	AUX
taxlaw-2831	648	8	generally	generally	ADV
taxlaw-2831	648	9	viewed	view	VERB
taxlaw-2831	648	10	as	as	ADP
taxlaw-2831	648	11	preventing	prevent	VERB
taxlaw-2831	648	12	wide	wide	ADJ
taxlaw-2831	648	13	-	-	PUNCT
taxlaw-2831	648	14	scale	scale	NOUN
taxlaw-2831	648	15	income	income	NOUN
taxlaw-2831	648	16	shifting	shifting	NOUN
taxlaw-2831	648	17	.	.	PUNCT
taxlaw-2831	649	1	see	see	VERB
taxlaw-2831	649	2	william	william	PROPN
taxlaw-2831	649	3	c.	c.	PROPN
taxlaw-2831	649	4	brown	brown	PROPN
taxlaw-2831	649	5	,	,	PUNCT
taxlaw-2831	649	6	judicial	judicial	ADJ
taxlaw-2831	649	7	expansion	expansion	NOUN
taxlaw-2831	649	8	of	of	ADP
taxlaw-2831	649	9	the	the	DET
taxlaw-2831	649	10	future	future	ADJ
taxlaw-2831	649	11	interest	interest	NOUN
taxlaw-2831	649	12	exception	exception	NOUN
taxlaw-2831	649	13	to	to	ADP
taxlaw-2831	649	14	the	the	DET
taxlaw-2831	649	15	gift	gift	NOUN
taxlaw-2831	649	16	tax	tax	NOUN
taxlaw-2831	649	17	annual	annual	ADJ
taxlaw-2831	649	18	exclusion	exclusion	NOUN
taxlaw-2831	649	19	—	—	PUNCT
taxlaw-2831	649	20	examination	examination	NOUN
taxlaw-2831	649	21	of	of	ADP
taxlaw-2831	649	22	the	the	DET
taxlaw-2831	649	23	legislative	legislative	ADJ
taxlaw-2831	649	24	history	history	NOUN
taxlaw-2831	649	25	and	and	CCONJ
taxlaw-2831	649	26	policy	policy	NOUN
taxlaw-2831	649	27	basis	basis	NOUN
taxlaw-2831	649	28	for	for	ADP
taxlaw-2831	649	29	the	the	DET
taxlaw-2831	649	30	future	future	ADJ
taxlaw-2831	649	31	interest	interest	NOUN
taxlaw-2831	649	32	exception	exception	NOUN
taxlaw-2831	649	33	,	,	PUNCT
taxlaw-2831	649	34	65	65	NUM
taxlaw-2831	649	35	tax	tax	NOUN
taxlaw-2831	649	36	law	law	NOUN
taxlaw-2831	649	37	.	.	PUNCT
taxlaw-2831	650	1	477	477	NUM
taxlaw-2831	650	2	,	,	PUNCT
taxlaw-2831	650	3	481	481	NUM
taxlaw-2831	650	4	(	(	PUNCT
taxlaw-2831	650	5	2012	2012	NUM
taxlaw-2831	650	6	)	)	PUNCT
taxlaw-2831	651	1	[	[	X
taxlaw-2831	651	2	hereinafter	hereinafter	NOUN
taxlaw-2831	651	3	brown	brown	NOUN
taxlaw-2831	651	4	]	]	PUNCT
taxlaw-2831	651	5	(	(	PUNCT
taxlaw-2831	651	6	the	the	DET
taxlaw-2831	651	7	gift	gift	NOUN
taxlaw-2831	651	8	tax	tax	NOUN
taxlaw-2831	651	9	―also	―also	AUX
taxlaw-2831	651	10	serves	serve	VERB
taxlaw-2831	651	11	to	to	PART
taxlaw-2831	651	12	discourage	discourage	VERB
taxlaw-2831	651	13	income	income	NOUN
taxlaw-2831	651	14	shifting	shift	VERB
taxlaw-2831	651	15	from	from	ADP
taxlaw-2831	651	16	high	high	ADJ
taxlaw-2831	651	17	bracket	bracket	NOUN
taxlaw-2831	651	18	taxpayers	taxpayer	NOUN
taxlaw-2831	651	19	to	to	ADP
taxlaw-2831	651	20	low	low	ADJ
taxlaw-2831	651	21	bracket	bracket	NOUN
taxlaw-2831	651	22	taxpayers	taxpayer	NOUN
taxlaw-2831	651	23	under	under	ADP
taxlaw-2831	651	24	the	the	DET
taxlaw-2831	651	25	progressive	progressive	ADJ
taxlaw-2831	651	26	rate	rate	NOUN
taxlaw-2831	651	27	structure	structure	NOUN
taxlaw-2831	651	28	of	of	ADP
taxlaw-2831	651	29	the	the	DET
taxlaw-2831	651	30	federal	federal	ADJ
taxlaw-2831	651	31	income	income	NOUN
taxlaw-2831	651	32	tax.‖	tax.‖	NUM
taxlaw-2831	651	33	)	)	PUNCT
taxlaw-2831	651	34	.	.	PUNCT
taxlaw-2831	652	1	124	124	NUM
taxlaw-2831	652	2	an	an	DET
taxlaw-2831	652	3	idgt	idgt	NOUN
taxlaw-2831	652	4	avoids	avoid	VERB
taxlaw-2831	652	5	additional	additional	ADJ
taxlaw-2831	652	6	gifts	gift	NOUN
taxlaw-2831	652	7	where	where	SCONJ
taxlaw-2831	652	8	the	the	DET
taxlaw-2831	652	9	donor	donor	NOUN
taxlaw-2831	652	10	makes	make	VERB
taxlaw-2831	652	11	a	a	DET
taxlaw-2831	652	12	gift	gift	NOUN
taxlaw-2831	652	13	in	in	ADP
taxlaw-2831	652	14	trust	trust	NOUN
taxlaw-2831	652	15	that	that	PRON
taxlaw-2831	652	16	is	be	AUX
taxlaw-2831	652	17	a	a	DET
taxlaw-2831	652	18	completed	complete	VERB
taxlaw-2831	652	19	gift	gift	NOUN
taxlaw-2831	652	20	for	for	ADP
taxlaw-2831	652	21	gift	gift	NOUN
taxlaw-2831	652	22	tax	tax	NOUN
taxlaw-2831	652	23	purposes	purpose	NOUN
taxlaw-2831	652	24	,	,	PUNCT
taxlaw-2831	652	25	but	but	CCONJ
taxlaw-2831	652	26	under	under	ADP
taxlaw-2831	652	27	the	the	DET
taxlaw-2831	652	28	grantor	grantor	NOUN
taxlaw-2831	652	29	trust	trust	NOUN
taxlaw-2831	652	30	rules	rule	NOUN
taxlaw-2831	652	31	(	(	PUNCT
taxlaw-2831	652	32	i.r.c	i.r.c	NOUN
taxlaw-2831	652	33	.	.	PUNCT
taxlaw-2831	653	1	§	§	PROPN
taxlaw-2831	653	2	§	§	PROPN
taxlaw-2831	653	3	671	671	NUM
taxlaw-2831	653	4	-	-	SYM
taxlaw-2831	653	5	77	77	NUM
taxlaw-2831	653	6	)	)	PUNCT
taxlaw-2831	654	1	she	she	PRON
taxlaw-2831	654	2	is	be	AUX
taxlaw-2831	654	3	still	still	ADV
taxlaw-2831	654	4	liable	liable	ADJ
taxlaw-2831	654	5	for	for	ADP
taxlaw-2831	654	6	paying	pay	VERB
taxlaw-2831	654	7	income	income	NOUN
taxlaw-2831	654	8	taxes	taxis	NOUN
taxlaw-2831	654	9	on	on	ADP
taxlaw-2831	654	10	the	the	DET
taxlaw-2831	654	11	trust	trust	NOUN
taxlaw-2831	654	12	income	income	NOUN
taxlaw-2831	654	13	.	.	PUNCT
taxlaw-2831	655	1	see	see	VERB
taxlaw-2831	655	2	daniel	daniel	PROPN
taxlaw-2831	655	3	l.	l.	PROPN
taxlaw-2831	655	4	ricks	ricks	PROPN
taxlaw-2831	655	5	,	,	PUNCT
taxlaw-2831	655	6	i	i	PRON
taxlaw-2831	655	7	dig	dig	VERB
taxlaw-2831	655	8	it	it	PRON
taxlaw-2831	655	9	,	,	PUNCT
taxlaw-2831	655	10	but	but	CCONJ
taxlaw-2831	655	11	congress	congress	PROPN
taxlaw-2831	655	12	should	should	AUX
taxlaw-2831	655	13	n’t	not	PART
taxlaw-2831	655	14	let	let	VERB
taxlaw-2831	655	15	me	i	PRON
taxlaw-2831	655	16	:	:	PUNCT
taxlaw-2831	655	17	closing	close	VERB
taxlaw-2831	655	18	the	the	DET
taxlaw-2831	655	19	idgt	idgt	ADJ
taxlaw-2831	655	20	loophole	loophole	NOUN
taxlaw-2831	655	21	,	,	PUNCT
taxlaw-2831	656	1	36	36	NUM
taxlaw-2831	656	2	actec	actec	ADJ
taxlaw-2831	656	3	l.	l.	PROPN
taxlaw-2831	656	4	j.	j.	PROPN
taxlaw-2831	656	5	641	641	PROPN
taxlaw-2831	656	6	(	(	PUNCT
taxlaw-2831	656	7	2010	2010	NUM
taxlaw-2831	656	8	)	)	PUNCT
taxlaw-2831	656	9	.	.	PUNCT
taxlaw-2831	657	1	125	125	NUM
taxlaw-2831	657	2	see	see	VERB
taxlaw-2831	657	3	cooper	cooper	NOUN
taxlaw-2831	657	4	,	,	PUNCT
taxlaw-2831	657	5	ghosts	ghost	NOUN
taxlaw-2831	657	6	of	of	ADP
taxlaw-2831	657	7	1932	1932	NUM
taxlaw-2831	657	8	,	,	PUNCT
taxlaw-2831	657	9	supra	supra	PROPN
taxlaw-2831	657	10	note	note	PROPN
taxlaw-2831	657	11	21	21	NUM
taxlaw-2831	657	12	;	;	PUNCT
taxlaw-2831	657	13	david	david	PROPN
taxlaw-2831	657	14	joulfaian	joulfaian	PROPN
taxlaw-2831	657	15	,	,	PUNCT
taxlaw-2831	657	16	gift	gift	NOUN
taxlaw-2831	657	17	taxes	taxis	NOUN
taxlaw-2831	657	18	and	and	CCONJ
taxlaw-2831	657	19	lifetime	lifetime	NOUN
taxlaw-2831	657	20	transfers	transfer	NOUN
taxlaw-2831	657	21	:	:	PUNCT
taxlaw-2831	657	22	time	time	NOUN
taxlaw-2831	657	23	series	series	PROPN
taxlaw-2831	657	24	evidence	evidence	NOUN
taxlaw-2831	657	25	,	,	PUNCT
taxlaw-2831	657	26	88	88	NUM
taxlaw-2831	657	27	j.	j.	PROPN
taxlaw-2831	657	28	pub	pub	PROPN
taxlaw-2831	657	29	.	.	PUNCT
taxlaw-2831	658	1	econ	econ	PROPN
taxlaw-2831	658	2	.	.	PUNCT
taxlaw-2831	659	1	1917	1917	NUM
taxlaw-2831	659	2	,	,	PUNCT
taxlaw-2831	659	3	1919	1919	NUM
taxlaw-2831	659	4	(	(	PUNCT
taxlaw-2831	659	5	2004	2004	NUM
taxlaw-2831	659	6	)	)	PUNCT
taxlaw-2831	660	1	[	[	X
taxlaw-2831	660	2	hereinafter	hereinafter	NOUN
taxlaw-2831	660	3	joulfaian	joulfaian	NOUN
taxlaw-2831	660	4	]	]	X
taxlaw-2831	660	5	.	.	PUNCT
taxlaw-2831	661	1	126	126	NUM
taxlaw-2831	661	2	see	see	VERB
taxlaw-2831	661	3	joulfaian	joulfaian	PROPN
taxlaw-2831	661	4	,	,	PUNCT
taxlaw-2831	661	5	supra	supra	PROPN
taxlaw-2831	661	6	note	note	NOUN
taxlaw-2831	661	7	125	125	NUM
taxlaw-2831	661	8	,	,	PUNCT
taxlaw-2831	661	9	at	at	ADP
taxlaw-2831	661	10	1919	1919	NUM
taxlaw-2831	661	11	(	(	PUNCT
taxlaw-2831	661	12	―the	―the	DET
taxlaw-2831	661	13	benefit	benefit	NOUN
taxlaw-2831	661	14	to	to	ADP
taxlaw-2831	661	15	the	the	DET
taxlaw-2831	661	16	wealthy	wealthy	ADJ
taxlaw-2831	661	17	from	from	ADP
taxlaw-2831	661	18	such	such	ADJ
taxlaw-2831	661	19	acceleration	acceleration	NOUN
taxlaw-2831	661	20	is	be	AUX
taxlaw-2831	661	21	that	that	SCONJ
taxlaw-2831	661	22	paying	pay	VERB
taxlaw-2831	661	23	the	the	DET
taxlaw-2831	661	24	gift	gift	NOUN
taxlaw-2831	661	25	tax	tax	NOUN
taxlaw-2831	661	26	would	would	AUX
taxlaw-2831	661	27	be	be	AUX
taxlaw-2831	661	28	equivalent	equivalent	ADJ
taxlaw-2831	661	29	to	to	ADP
taxlaw-2831	661	30	prepaying	prepay	VERB
taxlaw-2831	661	31	the	the	DET
taxlaw-2831	661	32	estate	estate	NOUN
taxlaw-2831	661	33	tax	tax	NOUN
taxlaw-2831	661	34	,	,	PUNCT
taxlaw-2831	661	35	but	but	CCONJ
taxlaw-2831	661	36	at	at	ADP
taxlaw-2831	661	37	a	a	DET
taxlaw-2831	661	38	significant	significant	ADJ
taxlaw-2831	661	39	discount.‖	discount.‖	NOUN
taxlaw-2831	661	40	)	)	PUNCT
taxlaw-2831	661	41	;	;	PUNCT
taxlaw-2831	661	42	see	see	VERB
taxlaw-2831	661	43	jerome	jerome	PROPN
taxlaw-2831	661	44	kurtz	kurtz	PROPN
taxlaw-2831	661	45	&	&	CCONJ
taxlaw-2831	661	46	stanley	stanley	PROPN
taxlaw-2831	661	47	s.	s.	PROPN
taxlaw-2831	661	48	surrey	surrey	PROPN
taxlaw-2831	661	49	,	,	PUNCT
taxlaw-2831	661	50	reform	reform	NOUN
taxlaw-2831	661	51	of	of	ADP
taxlaw-2831	661	52	death	death	NOUN
taxlaw-2831	661	53	and	and	CCONJ
taxlaw-2831	661	54	gift	gift	NOUN
taxlaw-2831	661	55	taxes	taxis	NOUN
taxlaw-2831	661	56	:	:	PUNCT
taxlaw-2831	661	57	the	the	DET
taxlaw-2831	661	58	1969	1969	NUM
taxlaw-2831	661	59	treasury	treasury	NOUN
taxlaw-2831	661	60	proposal	proposal	NOUN
taxlaw-2831	661	61	,	,	PUNCT
taxlaw-2831	661	62	the	the	DET
taxlaw-2831	661	63	criticisms	criticism	NOUN
taxlaw-2831	661	64	,	,	PUNCT
taxlaw-2831	661	65	and	and	CCONJ
taxlaw-2831	661	66	a	a	DET
taxlaw-2831	661	67	rebuttal	rebuttal	NOUN
taxlaw-2831	661	68	,	,	PUNCT
taxlaw-2831	661	69	70	70	NUM
taxlaw-2831	661	70	colum	colum	NOUN
taxlaw-2831	661	71	.	.	PUNCT
taxlaw-2831	662	1	l.	l.	PROPN
taxlaw-2831	662	2	rev	rev	PROPN
taxlaw-2831	662	3	.	.	PROPN
taxlaw-2831	662	4	1365	1365	NUM
taxlaw-2831	662	5	,	,	PUNCT
taxlaw-2831	662	6	1390	1390	NUM
taxlaw-2831	662	7	-	-	SYM
taxlaw-2831	662	8	391	391	NUM
taxlaw-2831	662	9	(	(	PUNCT
taxlaw-2831	662	10	1970	1970	NUM
taxlaw-2831	662	11	)	)	PUNCT
taxlaw-2831	663	1	[	[	X
taxlaw-2831	663	2	hereinafter	hereinafter	NOUN
taxlaw-2831	663	3	kurtz	kurtz	PROPN
taxlaw-2831	663	4	&	&	CCONJ
taxlaw-2831	663	5	surrey	surrey	PROPN
taxlaw-2831	663	6	]	]	PUNCT
taxlaw-2831	663	7	(	(	PUNCT
taxlaw-2831	663	8	―the	―the	DET
taxlaw-2831	663	9	only	only	ADJ
taxlaw-2831	663	10	way	way	NOUN
taxlaw-2831	663	11	to	to	PART
taxlaw-2831	663	12	provide	provide	VERB
taxlaw-2831	663	13	for	for	ADP
taxlaw-2831	663	14	an	an	DET
taxlaw-2831	663	15	equitable	equitable	ADJ
taxlaw-2831	663	16	encouragement	encouragement	NOUN
taxlaw-2831	663	17	of	of	ADP
taxlaw-2831	663	18	gifts	gift	NOUN
taxlaw-2831	663	19	is	be	AUX
taxlaw-2831	663	20	to	to	PART
taxlaw-2831	663	21	adopt	adopt	VERB
taxlaw-2831	663	22	a	a	DET
taxlaw-2831	663	23	unified	unified	ADJ
taxlaw-2831	663	24	transfer	transfer	NOUN
taxlaw-2831	663	25	tax	tax	NOUN
taxlaw-2831	663	26	system	system	NOUN
taxlaw-2831	663	27	with	with	ADP
taxlaw-2831	663	28	gross	gross	NOUN
taxlaw-2831	663	29	-	-	PUNCT
taxlaw-2831	663	30	up	up	NOUN
taxlaw-2831	663	31	for	for	ADP
taxlaw-2831	663	32	lifetime	lifetime	NOUN
taxlaw-2831	663	33	transfers	transfer	NOUN
taxlaw-2831	663	34	and	and	CCONJ
taxlaw-2831	663	35	then	then	ADV
taxlaw-2831	663	36	allow	allow	VERB
taxlaw-2831	663	37	some	some	DET
taxlaw-2831	663	38	percentage	percentage	NOUN
taxlaw-2831	663	39	discount	discount	NOUN
taxlaw-2831	663	40	in	in	ADP
taxlaw-2831	663	41	the	the	DET
taxlaw-2831	663	42	rate	rate	NOUN
taxlaw-2831	663	43	applicable	applicable	ADJ
taxlaw-2831	663	44	to	to	ADP
taxlaw-2831	663	45	gifts	gift	NOUN
taxlaw-2831	663	46	as	as	SCONJ
taxlaw-2831	663	47	compared	compare	VERB
taxlaw-2831	663	48	to	to	ADP
taxlaw-2831	663	49	death	death	NOUN
taxlaw-2831	663	50	transfers.‖	transfers.‖	NOUN
taxlaw-2831	663	51	)	)	PUNCT
taxlaw-2831	663	52	.	.	PUNCT
taxlaw-2831	664	1	127	127	NUM
taxlaw-2831	664	2	pechman	pechman	NOUN
taxlaw-2831	664	3	,	,	PUNCT
taxlaw-2831	664	4	supra	supra	PROPN
taxlaw-2831	664	5	note	note	PROPN
taxlaw-2831	664	6	79	79	NUM
taxlaw-2831	664	7	,	,	PUNCT
taxlaw-2831	664	8	at	at	ADP
taxlaw-2831	664	9	233	233	NUM
taxlaw-2831	664	10	(	(	PUNCT
taxlaw-2831	664	11	―it	―it	X
taxlaw-2831	664	12	is	be	AUX
taxlaw-2831	664	13	argued	argue	VERB
taxlaw-2831	664	14	,	,	PUNCT
taxlaw-2831	664	15	in	in	ADP
taxlaw-2831	664	16	fact	fact	NOUN
taxlaw-2831	664	17	,	,	PUNCT
taxlaw-2831	664	18	that	that	DET
taxlaw-2831	664	19	gifts	gift	NOUN
taxlaw-2831	664	20	tend	tend	VERB
taxlaw-2831	664	21	to	to	PART
taxlaw-2831	664	22	reduce	reduce	VERB
taxlaw-2831	664	23	the	the	DET
taxlaw-2831	664	24	concentration	concentration	NOUN
taxlaw-2831	664	25	of	of	ADP
taxlaw-2831	664	26	wealth	wealth	NOUN
taxlaw-2831	664	27	by	by	ADP
taxlaw-2831	664	28	dispersing	disperse	VERB
taxlaw-2831	664	29	property	property	NOUN
taxlaw-2831	664	30	among	among	ADP
taxlaw-2831	664	31	a	a	DET
taxlaw-2831	664	32	relatively	relatively	ADV
taxlaw-2831	664	33	large	large	ADJ
taxlaw-2831	664	34	number	number	NOUN
taxlaw-2831	664	35	of	of	ADP
taxlaw-2831	664	36	donees.‖	donees.‖	NOUN
taxlaw-2831	664	37	)	)	PUNCT
taxlaw-2831	664	38	.	.	PUNCT
taxlaw-2831	665	1	128	128	NUM
taxlaw-2831	665	2	see	see	VERB
taxlaw-2831	665	3	1	1	NUM
taxlaw-2831	665	4	dept	dept	NOUN
taxlaw-2831	665	5	.	.	PROPN
taxlaw-2831	665	6	of	of	ADP
taxlaw-2831	665	7	treasury	treasury	PROPN
taxlaw-2831	665	8	,	,	PUNCT
taxlaw-2831	665	9	tax	tax	NOUN
taxlaw-2831	665	10	reform	reform	NOUN
taxlaw-2831	665	11	for	for	ADP
taxlaw-2831	665	12	fairness	fairness	NOUN
taxlaw-2831	665	13	simplicity	simplicity	NOUN
taxlaw-2831	665	14	and	and	CCONJ
taxlaw-2831	665	15	economic	economic	ADJ
taxlaw-2831	665	16	growth	growth	NOUN
taxlaw-2831	665	17	,	,	PUNCT
taxlaw-2831	665	18	376	376	NUM
taxlaw-2831	665	19	(	(	PUNCT
taxlaw-2831	665	20	nov	nov	PROPN
taxlaw-2831	665	21	.	.	PROPN
taxlaw-2831	665	22	1984	1984	NUM
taxlaw-2831	665	23	)	)	PUNCT
taxlaw-2831	666	1	[	[	X
taxlaw-2831	666	2	hereinafter	hereinafter	NOUN
taxlaw-2831	666	3	tax	tax	NOUN
taxlaw-2831	666	4	reform	reform	NOUN
taxlaw-2831	666	5	for	for	ADP
taxlaw-2831	666	6	fairness	fairness	NOUN
taxlaw-2831	666	7	simplicity	simplicity	NOUN
taxlaw-2831	666	8	]	]	PUNCT
taxlaw-2831	666	9	(	(	PUNCT
taxlaw-2831	666	10	―notwithstanding	―notwithstande	VERB
taxlaw-2831	666	11	the	the	DET
taxlaw-2831	666	12	policies	policy	NOUN
taxlaw-2831	666	13	supporting	support	VERB
taxlaw-2831	666	14	full	full	ADJ
taxlaw-2831	666	15	202	202	NUM
taxlaw-2831	666	16	columbia	columbia	PROPN
taxlaw-2831	666	17	journal	journal	NOUN
taxlaw-2831	666	18	of	of	ADP
taxlaw-2831	666	19	tax	tax	NOUN
taxlaw-2831	666	20	law	law	NOUN
taxlaw-2831	666	21	[	[	X
taxlaw-2831	666	22	vol	vol	NOUN
taxlaw-2831	666	23	.	.	PUNCT
taxlaw-2831	666	24	6:182	6:182	NUM
taxlaw-2831	666	25	of	of	ADP
taxlaw-2831	666	26	the	the	DET
taxlaw-2831	666	27	young	young	ADJ
taxlaw-2831	666	28	who	who	PRON
taxlaw-2831	666	29	invest	invest	VERB
taxlaw-2831	666	30	in	in	ADP
taxlaw-2831	666	31	riskier	risky	ADJ
taxlaw-2831	666	32	holdings	holding	NOUN
taxlaw-2831	666	33	.	.	PUNCT
taxlaw-2831	667	1	129	129	NUM
taxlaw-2831	667	2	reasons	reason	NOUN
taxlaw-2831	667	3	to	to	PART
taxlaw-2831	667	4	eliminate	eliminate	VERB
taxlaw-2831	667	5	these	these	DET
taxlaw-2831	667	6	preferences	preference	NOUN
taxlaw-2831	667	7	include	include	VERB
taxlaw-2831	667	8	:	:	PUNCT
taxlaw-2831	667	9	(	(	PUNCT
taxlaw-2831	667	10	1	1	X
taxlaw-2831	667	11	)	)	PUNCT
taxlaw-2831	667	12	the	the	DET
taxlaw-2831	667	13	further	further	ADJ
taxlaw-2831	667	14	unification	unification	NOUN
taxlaw-2831	667	15	of	of	ADP
taxlaw-2831	667	16	gift	gift	NOUN
taxlaw-2831	667	17	and	and	CCONJ
taxlaw-2831	667	18	estate	estate	NOUN
taxlaw-2831	667	19	taxes	taxis	NOUN
taxlaw-2831	667	20	;	;	PUNCT
taxlaw-2831	667	21	130	130	NUM
taxlaw-2831	667	22	(	(	PUNCT
taxlaw-2831	667	23	2	2	NUM
taxlaw-2831	667	24	)	)	PUNCT
taxlaw-2831	667	25	gift	gift	NOUN
taxlaw-2831	667	26	tax	tax	NOUN
taxlaw-2831	667	27	preferences	preference	NOUN
taxlaw-2831	667	28	unfairly	unfairly	ADV
taxlaw-2831	667	29	favor	favor	VERB
taxlaw-2831	667	30	the	the	DET
taxlaw-2831	667	31	richest	rich	ADJ
taxlaw-2831	667	32	donors	donor	NOUN
taxlaw-2831	667	33	who	who	PRON
taxlaw-2831	667	34	are	be	AUX
taxlaw-2831	667	35	less	less	ADV
taxlaw-2831	667	36	likely	likely	ADJ
taxlaw-2831	667	37	to	to	PART
taxlaw-2831	667	38	require	require	VERB
taxlaw-2831	667	39	all	all	PRON
taxlaw-2831	667	40	of	of	ADP
taxlaw-2831	667	41	their	their	PRON
taxlaw-2831	667	42	property	property	NOUN
taxlaw-2831	667	43	to	to	PART
taxlaw-2831	667	44	satisfy	satisfy	VERB
taxlaw-2831	667	45	their	their	PRON
taxlaw-2831	667	46	future	future	ADJ
taxlaw-2831	667	47	needs	need	NOUN
taxlaw-2831	667	48	;	;	PUNCT
taxlaw-2831	667	49	131	131	NUM
taxlaw-2831	667	50	(	(	PUNCT
taxlaw-2831	667	51	3	3	X
taxlaw-2831	667	52	)	)	PUNCT
taxlaw-2831	667	53	the	the	DET
taxlaw-2831	667	54	government	government	NOUN
taxlaw-2831	667	55	should	should	AUX
taxlaw-2831	667	56	not	not	PART
taxlaw-2831	667	57	interfere	interfere	VERB
taxlaw-2831	667	58	with	with	ADP
taxlaw-2831	667	59	the	the	DET
taxlaw-2831	667	60	timing	timing	NOUN
taxlaw-2831	667	61	of	of	ADP
taxlaw-2831	667	62	family	family	NOUN
taxlaw-2831	667	63	wealth	wealth	NOUN
taxlaw-2831	667	64	transfers	transfer	NOUN
taxlaw-2831	667	65	,	,	PUNCT
taxlaw-2831	667	66	132	132	NUM
taxlaw-2831	667	67	and	and	CCONJ
taxlaw-2831	667	68	(	(	PUNCT
taxlaw-2831	667	69	4	4	X
taxlaw-2831	667	70	)	)	PUNCT
taxlaw-2831	667	71	the	the	DET
taxlaw-2831	667	72	argument	argument	NOUN
taxlaw-2831	667	73	that	that	SCONJ
taxlaw-2831	667	74	transfers	transfer	NOUN
taxlaw-2831	667	75	to	to	ADP
taxlaw-2831	667	76	younger	young	ADJ
taxlaw-2831	667	77	generations	generation	NOUN
taxlaw-2831	667	78	encourage	encourage	VERB
taxlaw-2831	667	79	more	more	ADV
taxlaw-2831	667	80	diversified	diversified	ADJ
taxlaw-2831	667	81	investments	investment	NOUN
taxlaw-2831	667	82	is	be	AUX
taxlaw-2831	667	83	unsupported	unsupported	ADJ
taxlaw-2831	667	84	and	and	CCONJ
taxlaw-2831	667	85	inaccurate	inaccurate	ADJ
taxlaw-2831	667	86	,	,	PUNCT
taxlaw-2831	667	87	particularly	particularly	ADV
taxlaw-2831	667	88	for	for	ADP
taxlaw-2831	667	89	gifts	gift	NOUN
taxlaw-2831	667	90	made	make	VERB
taxlaw-2831	667	91	in	in	ADP
taxlaw-2831	667	92	trust	trust	NOUN
taxlaw-2831	667	93	.	.	PUNCT
taxlaw-2831	668	1	133	133	NUM
taxlaw-2831	668	2	the	the	DET
taxlaw-2831	668	3	treasury‘s	treasury‘s	ADJ
taxlaw-2831	668	4	1984	1984	NUM
taxlaw-2831	668	5	tax	tax	NOUN
taxlaw-2831	668	6	reform	reform	NOUN
taxlaw-2831	668	7	proposals	proposal	NOUN
taxlaw-2831	668	8	included	include	VERB
taxlaw-2831	668	9	a	a	DET
taxlaw-2831	668	10	proposal	proposal	NOUN
taxlaw-2831	668	11	to	to	PART
taxlaw-2831	668	12	further	far	ADV
taxlaw-2831	668	13	unify	unify	VERB
taxlaw-2831	668	14	the	the	DET
taxlaw-2831	668	15	gift	gift	NOUN
taxlaw-2831	668	16	and	and	CCONJ
taxlaw-2831	668	17	estate	estate	NOUN
taxlaw-2831	668	18	taxes	taxis	NOUN
taxlaw-2831	668	19	:	:	PUNCT
taxlaw-2831	668	20	the	the	DET
taxlaw-2831	668	21	gift	gift	NOUN
taxlaw-2831	668	22	tax	tax	NOUN
taxlaw-2831	668	23	,	,	PUNCT
taxlaw-2831	668	24	like	like	ADP
taxlaw-2831	668	25	the	the	DET
taxlaw-2831	668	26	estate	estate	NOUN
taxlaw-2831	668	27	tax	tax	NOUN
taxlaw-2831	668	28	,	,	PUNCT
taxlaw-2831	668	29	would	would	AUX
taxlaw-2831	668	30	be	be	AUX
taxlaw-2831	668	31	a	a	DET
taxlaw-2831	668	32	tax	tax	NOUN
taxlaw-2831	668	33	inclusive	inclusive	ADJ
taxlaw-2831	668	34	tax	tax	NOUN
taxlaw-2831	668	35	;	;	PUNCT
taxlaw-2831	668	36	that	that	PRON
taxlaw-2831	668	37	is	is	ADV
taxlaw-2831	668	38	,	,	PUNCT
taxlaw-2831	668	39	funds	fund	NOUN
taxlaw-2831	668	40	that	that	PRON
taxlaw-2831	668	41	are	be	AUX
taxlaw-2831	668	42	used	use	VERB
taxlaw-2831	668	43	to	to	PART
taxlaw-2831	668	44	pay	pay	VERB
taxlaw-2831	668	45	the	the	DET
taxlaw-2831	668	46	gift	gift	NOUN
taxlaw-2831	668	47	tax	tax	NOUN
taxlaw-2831	668	48	would	would	AUX
taxlaw-2831	668	49	,	,	PUNCT
taxlaw-2831	668	50	as	as	ADP
taxlaw-2831	668	51	with	with	ADP
taxlaw-2831	668	52	estate	estate	NOUN
taxlaw-2831	668	53	tax	tax	NOUN
taxlaw-2831	668	54	and	and	CCONJ
taxlaw-2831	668	55	income	income	NOUN
taxlaw-2831	668	56	tax	tax	NOUN
taxlaw-2831	668	57	,	,	PUNCT
taxlaw-2831	668	58	unification	unification	NOUN
taxlaw-2831	668	59	of	of	ADP
taxlaw-2831	668	60	the	the	DET
taxlaw-2831	668	61	estate	estate	NOUN
taxlaw-2831	668	62	and	and	CCONJ
taxlaw-2831	668	63	gift	gift	NOUN
taxlaw-2831	668	64	taxes	taxis	NOUN
taxlaw-2831	668	65	,	,	PUNCT
taxlaw-2831	668	66	significant	significant	ADJ
taxlaw-2831	668	67	tax	tax	NOUN
taxlaw-2831	668	68	incentives	incentive	NOUN
taxlaw-2831	668	69	remain	remain	VERB
taxlaw-2831	668	70	for	for	SCONJ
taxlaw-2831	668	71	individuals	individual	NOUN
taxlaw-2831	668	72	to	to	PART
taxlaw-2831	668	73	make	make	VERB
taxlaw-2831	668	74	lifetime	lifetime	NOUN
taxlaw-2831	668	75	gifts	gift	NOUN
taxlaw-2831	668	76	.	.	PUNCT
taxlaw-2831	669	1	arguably	arguably	ADV
taxlaw-2831	669	2	,	,	PUNCT
taxlaw-2831	669	3	some	some	PRON
taxlaw-2831	669	4	of	of	ADP
taxlaw-2831	669	5	these	these	DET
taxlaw-2831	669	6	tax	tax	NOUN
taxlaw-2831	669	7	advantages	advantage	NOUN
taxlaw-2831	669	8	are	be	AUX
taxlaw-2831	669	9	justifiable	justifiable	ADJ
taxlaw-2831	669	10	because	because	SCONJ
taxlaw-2831	669	11	of	of	ADP
taxlaw-2831	669	12	practical	practical	ADJ
taxlaw-2831	669	13	considerations	consideration	NOUN
taxlaw-2831	669	14	.	.	PUNCT
taxlaw-2831	670	1	for	for	ADP
taxlaw-2831	670	2	example	example	NOUN
taxlaw-2831	670	3	,	,	PUNCT
taxlaw-2831	670	4	the	the	DET
taxlaw-2831	670	5	$	$	SYM
taxlaw-2831	670	6	10,000	10,000	NUM
taxlaw-2831	670	7	annual	annual	ADJ
taxlaw-2831	670	8	exclusion	exclusion	NOUN
taxlaw-2831	670	9	from	from	ADP
taxlaw-2831	670	10	gift	gift	NOUN
taxlaw-2831	670	11	tax	tax	NOUN
taxlaw-2831	670	12	is	be	AUX
taxlaw-2831	670	13	often	often	ADV
taxlaw-2831	670	14	justified	justify	VERB
taxlaw-2831	670	15	as	as	ADP
taxlaw-2831	670	16	a	a	DET
taxlaw-2831	670	17	threshold	threshold	NOUN
taxlaw-2831	670	18	for	for	ADP
taxlaw-2831	670	19	application	application	NOUN
taxlaw-2831	670	20	of	of	ADP
taxlaw-2831	670	21	the	the	DET
taxlaw-2831	670	22	tax	tax	NOUN
taxlaw-2831	670	23	because	because	SCONJ
taxlaw-2831	670	24	of	of	ADP
taxlaw-2831	670	25	the	the	DET
taxlaw-2831	670	26	compliance	compliance	NOUN
taxlaw-2831	670	27	and	and	CCONJ
taxlaw-2831	670	28	administrative	administrative	ADJ
taxlaw-2831	670	29	problems	problem	NOUN
taxlaw-2831	670	30	that	that	PRON
taxlaw-2831	670	31	otherwise	otherwise	ADV
taxlaw-2831	670	32	would	would	AUX
taxlaw-2831	670	33	be	be	AUX
taxlaw-2831	670	34	created	create	VERB
taxlaw-2831	670	35	.	.	PUNCT
taxlaw-2831	671	1	the	the	DET
taxlaw-2831	671	2	application	application	NOUN
taxlaw-2831	671	3	of	of	ADP
taxlaw-2831	671	4	the	the	DET
taxlaw-2831	671	5	same	same	ADJ
taxlaw-2831	671	6	progressive	progressive	ADJ
taxlaw-2831	671	7	rate	rate	NOUN
taxlaw-2831	671	8	schedule	schedule	NOUN
taxlaw-2831	671	9	to	to	ADP
taxlaw-2831	671	10	all	all	DET
taxlaw-2831	671	11	transfers	transfer	NOUN
taxlaw-2831	671	12	,	,	PUNCT
taxlaw-2831	671	13	without	without	ADP
taxlaw-2831	671	14	adjustment	adjustment	NOUN
taxlaw-2831	671	15	for	for	ADP
taxlaw-2831	671	16	post	post	NOUN
taxlaw-2831	671	17	-transfer	-transfer	NOUN
taxlaw-2831	671	18	appreciation	appreciation	NOUN
taxlaw-2831	671	19	in	in	ADP
taxlaw-2831	671	20	the	the	DET
taxlaw-2831	671	21	value	value	NOUN
taxlaw-2831	671	22	of	of	ADP
taxlaw-2831	671	23	the	the	DET
taxlaw-2831	671	24	property	property	NOUN
taxlaw-2831	671	25	,	,	PUNCT
taxlaw-2831	671	26	may	may	AUX
taxlaw-2831	671	27	also	also	ADV
taxlaw-2831	671	28	be	be	AUX
taxlaw-2831	671	29	justified	justify	VERB
taxlaw-2831	671	30	because	because	SCONJ
taxlaw-2831	671	31	of	of	ADP
taxlaw-2831	671	32	simplicity	simplicity	NOUN
taxlaw-2831	671	33	and	and	CCONJ
taxlaw-2831	671	34	because	because	SCONJ
taxlaw-2831	671	35	a	a	DET
taxlaw-2831	671	36	lifetime	lifetime	NOUN
taxlaw-2831	671	37	transfer	transfer	NOUN
taxlaw-2831	671	38	deprives	deprive	VERB
taxlaw-2831	671	39	the	the	DET
taxlaw-2831	671	40	donor	donor	NOUN
taxlaw-2831	671	41	of	of	ADP
taxlaw-2831	671	42	the	the	DET
taxlaw-2831	671	43	use	use	NOUN
taxlaw-2831	671	44	of	of	ADP
taxlaw-2831	671	45	the	the	DET
taxlaw-2831	671	46	property	property	NOUN
taxlaw-2831	671	47	and	and	CCONJ
taxlaw-2831	671	48	the	the	DET
taxlaw-2831	671	49	use	use	NOUN
taxlaw-2831	671	50	of	of	ADP
taxlaw-2831	671	51	any	any	DET
taxlaw-2831	671	52	money	money	NOUN
taxlaw-2831	671	53	used	use	VERB
taxlaw-2831	671	54	to	to	PART
taxlaw-2831	671	55	pay	pay	VERB
taxlaw-2831	671	56	gift	gift	NOUN
taxlaw-2831	671	57	tax	tax	NOUN
taxlaw-2831	671	58	on	on	ADP
taxlaw-2831	671	59	the	the	DET
taxlaw-2831	671	60	transfer.‖	transfer.‖	NOUN
taxlaw-2831	671	61	)	)	PUNCT
taxlaw-2831	671	62	.	.	PUNCT
taxlaw-2831	672	1	129	129	NUM
taxlaw-2831	672	2	see	see	VERB
taxlaw-2831	672	3	kurtz	kurtz	PROPN
taxlaw-2831	672	4	&	&	CCONJ
taxlaw-2831	672	5	surrey	surrey	PROPN
taxlaw-2831	672	6	,	,	PUNCT
taxlaw-2831	672	7	note	note	VERB
taxlaw-2831	672	8	126	126	NUM
taxlaw-2831	672	9	supra	supra	NOUN
taxlaw-2831	672	10	,	,	PUNCT
taxlaw-2831	672	11	at	at	ADP
taxlaw-2831	672	12	1390	1390	NUM
taxlaw-2831	672	13	(	(	PUNCT
taxlaw-2831	672	14	―the	―the	DET
taxlaw-2831	672	15	argument	argument	NOUN
taxlaw-2831	672	16	usually	usually	ADV
taxlaw-2831	672	17	advanced	advanced	ADJ
taxlaw-2831	672	18	to	to	PART
taxlaw-2831	672	19	support	support	VERB
taxlaw-2831	672	20	tax	tax	NOUN
taxlaw-2831	672	21	incentives	incentive	NOUN
taxlaw-2831	672	22	for	for	ADP
taxlaw-2831	672	23	lifetime	lifetime	NOUN
taxlaw-2831	672	24	gifts	gift	NOUN
taxlaw-2831	672	25	is	be	AUX
taxlaw-2831	672	26	that	that	SCONJ
taxlaw-2831	672	27	it	it	PRON
taxlaw-2831	672	28	is	be	AUX
taxlaw-2831	672	29	to	to	ADP
taxlaw-2831	672	30	the	the	DET
taxlaw-2831	672	31	advantage	advantage	NOUN
taxlaw-2831	672	32	of	of	ADP
taxlaw-2831	672	33	the	the	DET
taxlaw-2831	672	34	government	government	NOUN
taxlaw-2831	672	35	to	to	PART
taxlaw-2831	672	36	have	have	VERB
taxlaw-2831	672	37	property	property	NOUN
taxlaw-2831	672	38	moved	move	VERB
taxlaw-2831	672	39	into	into	ADP
taxlaw-2831	672	40	younger	young	ADJ
taxlaw-2831	672	41	hands	hand	NOUN
taxlaw-2831	672	42	,	,	PUNCT
taxlaw-2831	672	43	for	for	SCONJ
taxlaw-2831	672	44	the	the	DET
taxlaw-2831	672	45	young	young	ADJ
taxlaw-2831	672	46	will	will	AUX
taxlaw-2831	672	47	tend	tend	VERB
taxlaw-2831	672	48	to	to	PART
taxlaw-2831	672	49	be	be	AUX
taxlaw-2831	672	50	more	more	ADV
taxlaw-2831	672	51	venturesome	venturesome	ADJ
taxlaw-2831	672	52	with	with	ADP
taxlaw-2831	672	53	such	such	ADJ
taxlaw-2831	672	54	capital	capital	NOUN
taxlaw-2831	672	55	and	and	CCONJ
taxlaw-2831	672	56	thus	thus	ADV
taxlaw-2831	672	57	improve	improve	VERB
taxlaw-2831	672	58	the	the	DET
taxlaw-2831	672	59	economic	economic	ADJ
taxlaw-2831	672	60	climate	climate	NOUN
taxlaw-2831	672	61	by	by	ADP
taxlaw-2831	672	62	increasing	increase	VERB
taxlaw-2831	672	63	the	the	DET
taxlaw-2831	672	64	mobility	mobility	NOUN
taxlaw-2831	672	65	and	and	CCONJ
taxlaw-2831	672	66	risk	risk	NOUN
taxlaw-2831	672	67	-	-	PUNCT
taxlaw-2831	672	68	taking	take	VERB
taxlaw-2831	672	69	capacity	capacity	NOUN
taxlaw-2831	672	70	of	of	ADP
taxlaw-2831	672	71	that	that	DET
taxlaw-2831	672	72	capital.‖	capital.‖	NUM
taxlaw-2831	672	73	)	)	PUNCT
taxlaw-2831	672	74	;	;	PUNCT
taxlaw-2831	672	75	see	see	AUX
taxlaw-2831	672	76	also	also	ADV
taxlaw-2831	672	77	note	note	VERB
taxlaw-2831	672	78	133	133	NUM
taxlaw-2831	672	79	,	,	PUNCT
taxlaw-2831	672	80	infra	infra	NOUN
taxlaw-2831	672	81	.	.	PUNCT
taxlaw-2831	673	1	130	130	NUM
taxlaw-2831	673	2	see	see	VERB
taxlaw-2831	673	3	tax	tax	NOUN
taxlaw-2831	673	4	reform	reform	NOUN
taxlaw-2831	673	5	for	for	ADP
taxlaw-2831	673	6	fairness	fairness	NOUN
taxlaw-2831	673	7	simplicity	simplicity	NOUN
taxlaw-2831	673	8	,	,	PUNCT
taxlaw-2831	673	9	supra	supra	PROPN
taxlaw-2831	673	10	note	note	PROPN
taxlaw-2831	673	11	128	128	NUM
taxlaw-2831	673	12	,	,	PUNCT
taxlaw-2831	673	13	at	at	ADP
taxlaw-2831	673	14	145	145	NUM
taxlaw-2831	673	15	(	(	PUNCT
taxlaw-2831	673	16	nov	nov	PROPN
taxlaw-2831	673	17	.	.	PROPN
taxlaw-2831	673	18	1984	1984	NUM
taxlaw-2831	673	19	)	)	PUNCT
taxlaw-2831	674	1	(	(	PUNCT
taxlaw-2831	674	2	―perhaps	―perhaps	ADP
taxlaw-2831	674	3	the	the	DET
taxlaw-2831	674	4	most	most	ADV
taxlaw-2831	674	5	significant	significant	ADJ
taxlaw-2831	674	6	of	of	ADP
taxlaw-2831	674	7	these	these	DET
taxlaw-2831	674	8	proposals	proposal	NOUN
taxlaw-2831	674	9	is	be	AUX
taxlaw-2831	674	10	to	to	PART
taxlaw-2831	674	11	complete	complete	VERB
taxlaw-2831	674	12	the	the	DET
taxlaw-2831	674	13	unification	unification	NOUN
taxlaw-2831	674	14	of	of	ADP
taxlaw-2831	674	15	the	the	DET
taxlaw-2831	674	16	estate	estate	NOUN
taxlaw-2831	674	17	and	and	CCONJ
taxlaw-2831	674	18	gift	gift	NOUN
taxlaw-2831	674	19	tax	tax	NOUN
taxlaw-2831	674	20	systems	system	NOUN
taxlaw-2831	674	21	by	by	ADP
taxlaw-2831	674	22	conforming	conform	VERB
taxlaw-2831	674	23	the	the	DET
taxlaw-2831	674	24	computation	computation	NOUN
taxlaw-2831	674	25	of	of	ADP
taxlaw-2831	674	26	the	the	DET
taxlaw-2831	674	27	gift	gift	NOUN
taxlaw-2831	674	28	tax	tax	NOUN
taxlaw-2831	674	29	base	base	NOUN
taxlaw-2831	674	30	to	to	ADP
taxlaw-2831	674	31	that	that	PRON
taxlaw-2831	674	32	of	of	ADP
taxlaw-2831	674	33	the	the	DET
taxlaw-2831	674	34	estate	estate	NOUN
taxlaw-2831	674	35	tax	tax	NOUN
taxlaw-2831	674	36	.	.	PUNCT
taxlaw-2831	674	37	.	.	PUNCT
taxlaw-2831	674	38	.	.	PUNCT
taxlaw-2831	675	1	.	.	PUNCT
taxlaw-2831	676	1	together	together	ADV
taxlaw-2831	676	2	,	,	PUNCT
taxlaw-2831	676	3	these	these	DET
taxlaw-2831	676	4	changes	change	NOUN
taxlaw-2831	676	5	will	will	AUX
taxlaw-2831	676	6	assure	assure	VERB
taxlaw-2831	676	7	that	that	SCONJ
taxlaw-2831	676	8	the	the	DET
taxlaw-2831	676	9	form	form	NOUN
taxlaw-2831	676	10	of	of	ADP
taxlaw-2831	676	11	ownership	ownership	NOUN
taxlaw-2831	676	12	and	and	CCONJ
taxlaw-2831	676	13	transfer	transfer	NOUN
taxlaw-2831	676	14	of	of	ADP
taxlaw-2831	676	15	assets	asset	NOUN
taxlaw-2831	676	16	within	within	ADP
taxlaw-2831	676	17	a	a	DET
taxlaw-2831	676	18	family	family	NOUN
taxlaw-2831	676	19	will	will	AUX
taxlaw-2831	676	20	play	play	VERB
taxlaw-2831	676	21	a	a	DET
taxlaw-2831	676	22	greatly	greatly	ADV
taxlaw-2831	676	23	reduced	reduce	VERB
taxlaw-2831	676	24	role	role	NOUN
taxlaw-2831	676	25	in	in	ADP
taxlaw-2831	676	26	determining	determine	VERB
taxlaw-2831	676	27	the	the	DET
taxlaw-2831	676	28	transfer	transfer	NOUN
taxlaw-2831	676	29	taxes	taxis	NOUN
taxlaw-2831	676	30	paid	pay	VERB
taxlaw-2831	676	31	by	by	ADP
taxlaw-2831	676	32	that	that	DET
taxlaw-2831	676	33	family.‖	family.‖	NOUN
taxlaw-2831	676	34	)	)	PUNCT
taxlaw-2831	676	35	.	.	PUNCT
taxlaw-2831	677	1	the	the	DET
taxlaw-2831	677	2	1976	1976	NUM
taxlaw-2831	677	3	tax	tax	NOUN
taxlaw-2831	677	4	act	act	NOUN
taxlaw-2831	677	5	unified	unify	VERB
taxlaw-2831	677	6	the	the	DET
taxlaw-2831	677	7	gift	gift	NOUN
taxlaw-2831	677	8	and	and	CCONJ
taxlaw-2831	677	9	estate	estate	NOUN
taxlaw-2831	677	10	tax	tax	NOUN
taxlaw-2831	677	11	rates	rate	NOUN
taxlaw-2831	677	12	and	and	CCONJ
taxlaw-2831	677	13	exemptions	exemption	NOUN
taxlaw-2831	677	14	and	and	CCONJ
taxlaw-2831	677	15	made	make	VERB
taxlaw-2831	677	16	gifts	gift	NOUN
taxlaw-2831	677	17	and	and	CCONJ
taxlaw-2831	677	18	bequests	bequest	VERB
taxlaw-2831	677	19	part	part	NOUN
taxlaw-2831	677	20	of	of	ADP
taxlaw-2831	677	21	the	the	DET
taxlaw-2831	677	22	same	same	ADJ
taxlaw-2831	677	23	cumulative	cumulative	ADJ
taxlaw-2831	677	24	rate	rate	NOUN
taxlaw-2831	677	25	structure	structure	NOUN
taxlaw-2831	677	26	for	for	ADP
taxlaw-2831	677	27	estate	estate	NOUN
taxlaw-2831	677	28	tax	tax	NOUN
taxlaw-2831	677	29	purposes	purpose	NOUN
taxlaw-2831	677	30	.	.	PUNCT
taxlaw-2831	678	1	see	see	VERB
taxlaw-2831	678	2	dodge	dodge	PROPN
taxlaw-2831	678	3	,	,	PUNCT
taxlaw-2831	678	4	gerzog	gerzog	PROPN
taxlaw-2831	678	5	&	&	CCONJ
taxlaw-2831	678	6	crawford	crawford	PROPN
taxlaw-2831	678	7	,	,	PUNCT
taxlaw-2831	678	8	supra	supra	PROPN
taxlaw-2831	678	9	note	note	PROPN
taxlaw-2831	678	10	15	15	NUM
taxlaw-2831	678	11	,	,	PUNCT
taxlaw-2831	678	12	at	at	ADP
taxlaw-2831	678	13	42	42	NUM
taxlaw-2831	678	14	-	-	SYM
taxlaw-2831	678	15	43	43	NUM
taxlaw-2831	678	16	,	,	PUNCT
taxlaw-2831	678	17	449	449	NUM
taxlaw-2831	678	18	;	;	PUNCT
taxlaw-2831	678	19	surrey	surrey	PROPN
taxlaw-2831	678	20	,	,	PUNCT
taxlaw-2831	678	21	supra	supra	PROPN
taxlaw-2831	678	22	note	note	PROPN
taxlaw-2831	678	23	21	21	NUM
taxlaw-2831	678	24	,	,	PUNCT
taxlaw-2831	678	25	at	at	ADP
taxlaw-2831	678	26	56	56	NUM
taxlaw-2831	678	27	.	.	PUNCT
taxlaw-2831	679	1	but	but	CCONJ
taxlaw-2831	679	2	,	,	PUNCT
taxlaw-2831	679	3	some	some	DET
taxlaw-2831	679	4	preferences	preference	NOUN
taxlaw-2831	679	5	for	for	ADP
taxlaw-2831	679	6	gifts	gift	NOUN
taxlaw-2831	679	7	remain	remain	VERB
taxlaw-2831	679	8	.	.	PUNCT
taxlaw-2831	680	1	pechman	pechman	PROPN
taxlaw-2831	680	2	,	,	PUNCT
taxlaw-2831	680	3	supra	supra	PROPN
taxlaw-2831	680	4	note	note	PROPN
taxlaw-2831	680	5	79	79	NUM
taxlaw-2831	680	6	,	,	PUNCT
taxlaw-2831	680	7	at	at	ADP
taxlaw-2831	680	8	231	231	NUM
taxlaw-2831	680	9	(	(	PUNCT
taxlaw-2831	680	10	citing	cite	VERB
taxlaw-2831	680	11	the	the	DET
taxlaw-2831	680	12	gift	gift	NOUN
taxlaw-2831	680	13	tax	tax	NOUN
taxlaw-2831	680	14	annual	annual	ADJ
taxlaw-2831	680	15	exclusion	exclusion	NOUN
taxlaw-2831	680	16	and	and	CCONJ
taxlaw-2831	680	17	the	the	DET
taxlaw-2831	680	18	tax	tax	NOUN
taxlaw-2831	680	19	exclusive	exclusive	ADJ
taxlaw-2831	680	20	tax	tax	NOUN
taxlaw-2831	680	21	base	base	NOUN
taxlaw-2831	680	22	)	)	PUNCT
taxlaw-2831	680	23	.	.	PUNCT
taxlaw-2831	681	1	131	131	NUM
taxlaw-2831	681	2	see	see	VERB
taxlaw-2831	681	3	tax	tax	NOUN
taxlaw-2831	681	4	reform	reform	NOUN
taxlaw-2831	681	5	for	for	ADP
taxlaw-2831	681	6	fairness	fairness	NOUN
taxlaw-2831	681	7	simplicity	simplicity	NOUN
taxlaw-2831	681	8	,	,	PUNCT
taxlaw-2831	681	9	supra	supra	PROPN
taxlaw-2831	681	10	note	note	NOUN
taxlaw-2831	681	11	129	129	NUM
taxlaw-2831	681	12	,	,	PUNCT
taxlaw-2831	681	13	at	at	ADP
taxlaw-2831	681	14	374	374	NUM
taxlaw-2831	681	15	(	(	PUNCT
taxlaw-2831	681	16	―in	―in	NUM
taxlaw-2831	681	17	addition	addition	NOUN
taxlaw-2831	681	18	,	,	PUNCT
taxlaw-2831	681	19	since	since	SCONJ
taxlaw-2831	681	20	wealthier	wealthy	ADJ
taxlaw-2831	681	21	individuals	individual	NOUN
taxlaw-2831	681	22	are	be	AUX
taxlaw-2831	681	23	more	more	ADV
taxlaw-2831	681	24	likely	likely	ADJ
taxlaw-2831	681	25	to	to	PART
taxlaw-2831	681	26	be	be	AUX
taxlaw-2831	681	27	financially	financially	ADV
taxlaw-2831	681	28	able	able	ADJ
taxlaw-2831	681	29	to	to	PART
taxlaw-2831	681	30	make	make	VERB
taxlaw-2831	681	31	substantial	substantial	ADJ
taxlaw-2831	681	32	lifetime	lifetime	NOUN
taxlaw-2831	681	33	gifts	gift	NOUN
taxlaw-2831	681	34	,	,	PUNCT
taxlaw-2831	681	35	taxing	tax	VERB
taxlaw-2831	681	36	lifetime	lifetime	NOUN
taxlaw-2831	681	37	transfers	transfer	NOUN
taxlaw-2831	681	38	and	and	CCONJ
taxlaw-2831	681	39	transfers	transfer	NOUN
taxlaw-2831	681	40	made	make	VERB
taxlaw-2831	681	41	at	at	ADP
taxlaw-2831	681	42	death	death	NOUN
taxlaw-2831	681	43	in	in	ADP
taxlaw-2831	681	44	the	the	DET
taxlaw-2831	681	45	same	same	ADJ
taxlaw-2831	681	46	manner	manner	NOUN
taxlaw-2831	681	47	helps	help	VERB
taxlaw-2831	681	48	to	to	PART
taxlaw-2831	681	49	ensure	ensure	VERB
taxlaw-2831	681	50	fairness	fairness	NOUN
taxlaw-2831	681	51	and	and	CCONJ
taxlaw-2831	681	52	progressivity	progressivity	NOUN
taxlaw-2831	681	53	in	in	ADP
taxlaw-2831	681	54	the	the	DET
taxlaw-2831	681	55	overall	overall	ADJ
taxlaw-2831	681	56	transfer	transfer	NOUN
taxlaw-2831	681	57	tax	tax	NOUN
taxlaw-2831	681	58	system.‖	system.‖	NOUN
taxlaw-2831	681	59	)	)	PUNCT
taxlaw-2831	681	60	;	;	PUNCT
taxlaw-2831	681	61	kurtz	kurtz	PROPN
taxlaw-2831	681	62	&	&	CCONJ
taxlaw-2831	681	63	surrey	surrey	PROPN
taxlaw-2831	681	64	,	,	PUNCT
taxlaw-2831	681	65	supra	supra	PROPN
taxlaw-2831	681	66	note	note	NOUN
taxlaw-2831	681	67	126	126	NUM
taxlaw-2831	681	68	,	,	PUNCT
taxlaw-2831	681	69	at	at	ADP
taxlaw-2831	681	70	1371	1371	NUM
taxlaw-2831	681	71	(	(	PUNCT
taxlaw-2831	681	72	―but	―but	NOUN
taxlaw-2831	681	73	even	even	ADV
taxlaw-2831	681	74	assuming	assume	VERB
taxlaw-2831	681	75	that	that	SCONJ
taxlaw-2831	681	76	some	some	DET
taxlaw-2831	681	77	favoritism	favoritism	NOUN
taxlaw-2831	681	78	[	[	X
taxlaw-2831	681	79	for	for	ADP
taxlaw-2831	681	80	lifetime	lifetime	NOUN
taxlaw-2831	681	81	gifts	gift	NOUN
taxlaw-2831	681	82	]	]	PUNCT
taxlaw-2831	681	83	should	should	AUX
taxlaw-2831	681	84	be	be	AUX
taxlaw-2831	681	85	shown	show	VERB
taxlaw-2831	681	86	,	,	PUNCT
taxlaw-2831	681	87	the	the	DET
taxlaw-2831	681	88	existing	exist	VERB
taxlaw-2831	681	89	system	system	NOUN
taxlaw-2831	681	90	provides	provide	VERB
taxlaw-2831	681	91	this	this	DET
taxlaw-2831	681	92	favoritism	favoritism	NOUN
taxlaw-2831	681	93	in	in	ADP
taxlaw-2831	681	94	an	an	DET
taxlaw-2831	681	95	irrational	irrational	ADJ
taxlaw-2831	681	96	and	and	CCONJ
taxlaw-2831	681	97	inequitable	inequitable	ADJ
taxlaw-2831	681	98	manner	manner	NOUN
taxlaw-2831	681	99	.	.	PUNCT
taxlaw-2831	681	100	.	.	PUNCT
taxlaw-2831	681	101	.	.	PUNCT
taxlaw-2831	682	1	.the	.the	PRON
taxlaw-2831	682	2	larger	large	ADJ
taxlaw-2831	682	3	the	the	DET
taxlaw-2831	682	4	estate	estate	NOUN
taxlaw-2831	682	5	,	,	PUNCT
taxlaw-2831	682	6	the	the	DET
taxlaw-2831	682	7	more	more	ADV
taxlaw-2831	682	8	advantageous	advantageous	ADJ
taxlaw-2831	682	9	transfer	transfer	NOUN
taxlaw-2831	682	10	by	by	ADP
taxlaw-2831	682	11	gift	gift	NOUN
taxlaw-2831	682	12	becomes.‖	becomes.‖	NOUN
taxlaw-2831	682	13	)	)	PUNCT
taxlaw-2831	682	14	;	;	PUNCT
taxlaw-2831	682	15	pechman	pechman	NOUN
taxlaw-2831	682	16	,	,	PUNCT
taxlaw-2831	682	17	supra	supra	PROPN
taxlaw-2831	682	18	note	note	PROPN
taxlaw-2831	682	19	79	79	NUM
taxlaw-2831	682	20	,	,	PUNCT
taxlaw-2831	682	21	at	at	ADP
taxlaw-2831	682	22	232	232	NUM
taxlaw-2831	682	23	(	(	PUNCT
taxlaw-2831	682	24	―and	―and	PROPN
taxlaw-2831	682	25	among	among	ADP
taxlaw-2831	682	26	those	those	PRON
taxlaw-2831	682	27	who	who	PRON
taxlaw-2831	682	28	do	do	AUX
taxlaw-2831	682	29	make	make	VERB
taxlaw-2831	682	30	gifts	gift	NOUN
taxlaw-2831	682	31	,	,	PUNCT
taxlaw-2831	682	32	the	the	DET
taxlaw-2831	682	33	law	law	NOUN
taxlaw-2831	682	34	discriminates	discriminate	VERB
taxlaw-2831	682	35	in	in	ADP
taxlaw-2831	682	36	favor	favor	NOUN
taxlaw-2831	682	37	of	of	ADP
taxlaw-2831	682	38	wealthier	wealthy	ADJ
taxlaw-2831	682	39	donors	donor	NOUN
taxlaw-2831	682	40	by	by	ADP
taxlaw-2831	682	41	rewarding	reward	VERB
taxlaw-2831	682	42	them	they	PRON
taxlaw-2831	682	43	with	with	ADP
taxlaw-2831	682	44	larger	large	ADJ
taxlaw-2831	682	45	tax	tax	NOUN
taxlaw-2831	682	46	savings	saving	NOUN
taxlaw-2831	682	47	than	than	ADP
taxlaw-2831	682	48	less	less	ADV
taxlaw-2831	682	49	wealthy	wealthy	ADJ
taxlaw-2831	682	50	donors	donor	NOUN
taxlaw-2831	682	51	obtain	obtain	VERB
taxlaw-2831	682	52	on	on	ADP
taxlaw-2831	682	53	gifts	gift	NOUN
taxlaw-2831	682	54	of	of	ADP
taxlaw-2831	682	55	the	the	DET
taxlaw-2831	682	56	same	same	ADJ
taxlaw-2831	682	57	value	value	NOUN
taxlaw-2831	682	58	.	.	PUNCT
taxlaw-2831	683	1	this	this	DET
taxlaw-2831	683	2	feature	feature	NOUN
taxlaw-2831	683	3	stems	stem	VERB
taxlaw-2831	683	4	from	from	ADP
taxlaw-2831	683	5	the	the	DET
taxlaw-2831	683	6	exclusion	exclusion	NOUN
taxlaw-2831	683	7	of	of	ADP
taxlaw-2831	683	8	the	the	DET
taxlaw-2831	683	9	gift	gift	NOUN
taxlaw-2831	683	10	tax	tax	NOUN
taxlaw-2831	683	11	from	from	ADP
taxlaw-2831	683	12	the	the	DET
taxlaw-2831	683	13	base	base	NOUN
taxlaw-2831	683	14	of	of	ADP
taxlaw-2831	683	15	the	the	DET
taxlaw-2831	683	16	tax.‖	tax.‖	NUM
taxlaw-2831	683	17	)	)	PUNCT
taxlaw-2831	683	18	.	.	PUNCT
taxlaw-2831	684	1	132	132	NUM
taxlaw-2831	684	2	see	see	VERB
taxlaw-2831	684	3	tax	tax	NOUN
taxlaw-2831	684	4	reform	reform	NOUN
taxlaw-2831	684	5	for	for	ADP
taxlaw-2831	684	6	fairness	fairness	NOUN
taxlaw-2831	684	7	simplicity	simplicity	NOUN
taxlaw-2831	684	8	,	,	PUNCT
taxlaw-2831	684	9	supra	supra	PROPN
taxlaw-2831	684	10	note	note	NOUN
taxlaw-2831	684	11	129	129	NUM
taxlaw-2831	684	12	,	,	PUNCT
taxlaw-2831	684	13	at	at	ADP
taxlaw-2831	684	14	374	374	NUM
taxlaw-2831	684	15	(	(	PUNCT
taxlaw-2831	684	16	―unification	―unification	NOUN
taxlaw-2831	684	17	of	of	ADP
taxlaw-2831	684	18	the	the	DET
taxlaw-2831	684	19	gift	gift	NOUN
taxlaw-2831	684	20	and	and	CCONJ
taxlaw-2831	684	21	estate	estate	NOUN
taxlaw-2831	684	22	taxes	taxis	NOUN
taxlaw-2831	684	23	is	be	AUX
taxlaw-2831	684	24	designed	design	VERB
taxlaw-2831	684	25	to	to	PART
taxlaw-2831	684	26	ensure	ensure	VERB
taxlaw-2831	684	27	that	that	SCONJ
taxlaw-2831	684	28	taxes	taxis	NOUN
taxlaw-2831	684	29	are	be	AUX
taxlaw-2831	684	30	a	a	DET
taxlaw-2831	684	31	relatively	relatively	ADV
taxlaw-2831	684	32	neutral	neutral	ADJ
taxlaw-2831	684	33	factor	factor	NOUN
taxlaw-2831	684	34	in	in	ADP
taxlaw-2831	684	35	an	an	DET
taxlaw-2831	684	36	individual	individual	NOUN
taxlaw-2831	684	37	's	's	PART
taxlaw-2831	684	38	decision	decision	NOUN
taxlaw-2831	684	39	whether	whether	SCONJ
taxlaw-2831	684	40	to	to	PART
taxlaw-2831	684	41	make	make	VERB
taxlaw-2831	684	42	a	a	DET
taxlaw-2831	684	43	lifetime	lifetime	NOUN
taxlaw-2831	684	44	gift.‖	gift.‖	NOUN
taxlaw-2831	684	45	)	)	PUNCT
taxlaw-2831	684	46	;	;	PUNCT
taxlaw-2831	685	1	kurtz	kurtz	PROPN
taxlaw-2831	685	2	&	&	CCONJ
taxlaw-2831	685	3	surrey	surrey	PROPN
taxlaw-2831	685	4	,	,	PUNCT
taxlaw-2831	685	5	supra	supra	PROPN
taxlaw-2831	685	6	note	note	NOUN
taxlaw-2831	685	7	126	126	NUM
taxlaw-2831	685	8	,	,	PUNCT
taxlaw-2831	685	9	at	at	ADP
taxlaw-2831	685	10	1390	1390	NUM
taxlaw-2831	685	11	(	(	PUNCT
taxlaw-2831	685	12	―[t]he	―[t]he	ADJ
taxlaw-2831	685	13	government	government	NOUN
taxlaw-2831	685	14	is	be	AUX
taxlaw-2831	685	15	not	not	PART
taxlaw-2831	685	16	appropriately	appropriately	ADV
taxlaw-2831	685	17	concerned	concern	VERB
taxlaw-2831	685	18	with	with	ADP
taxlaw-2831	685	19	the	the	DET
taxlaw-2831	685	20	rate	rate	NOUN
taxlaw-2831	685	21	of	of	ADP
taxlaw-2831	685	22	transfer	transfer	NOUN
taxlaw-2831	685	23	of	of	ADP
taxlaw-2831	685	24	wealth	wealth	NOUN
taxlaw-2831	685	25	from	from	ADP
taxlaw-2831	685	26	parents	parent	NOUN
taxlaw-2831	685	27	to	to	ADP
taxlaw-2831	685	28	children	child	NOUN
taxlaw-2831	685	29	and	and	CCONJ
taxlaw-2831	685	30	should	should	AUX
taxlaw-2831	685	31	leave	leave	VERB
taxlaw-2831	685	32	such	such	ADJ
taxlaw-2831	685	33	matters	matter	NOUN
taxlaw-2831	685	34	to	to	ADP
taxlaw-2831	685	35	family	family	NOUN
taxlaw-2831	685	36	decision	decision	NOUN
taxlaw-2831	685	37	,	,	PUNCT
taxlaw-2831	685	38	or	or	CCONJ
taxlaw-2831	685	39	at	at	ADP
taxlaw-2831	685	40	least	least	ADJ
taxlaw-2831	685	41	it	it	PRON
taxlaw-2831	685	42	is	be	AUX
taxlaw-2831	685	43	not	not	PART
taxlaw-2831	685	44	so	so	ADV
taxlaw-2831	685	45	concerned	concerned	ADJ
taxlaw-2831	685	46	as	as	SCONJ
taxlaw-2831	685	47	to	to	PART
taxlaw-2831	685	48	provide	provide	VERB
taxlaw-2831	685	49	tax	tax	NOUN
taxlaw-2831	685	50	incentives	incentive	NOUN
taxlaw-2831	685	51	to	to	PART
taxlaw-2831	685	52	affect	affect	VERB
taxlaw-2831	685	53	whatever	whatever	PRON
taxlaw-2831	685	54	may	may	AUX
taxlaw-2831	685	55	be	be	AUX
taxlaw-2831	685	56	a	a	DET
taxlaw-2831	685	57	family‘s	family‘s	ADJ
taxlaw-2831	685	58	natural	natural	ADJ
taxlaw-2831	685	59	inclinations	inclination	NOUN
taxlaw-2831	685	60	in	in	ADP
taxlaw-2831	685	61	such	such	ADJ
taxlaw-2831	685	62	matters.‖	matters.‖	NOUN
taxlaw-2831	685	63	)	)	PUNCT
taxlaw-2831	685	64	.	.	PUNCT
taxlaw-2831	686	1	133	133	NUM
taxlaw-2831	686	2	see	see	VERB
taxlaw-2831	686	3	surrey	surrey	NOUN
taxlaw-2831	686	4	,	,	PUNCT
taxlaw-2831	686	5	supra	supra	PROPN
taxlaw-2831	686	6	note	note	PROPN
taxlaw-2831	686	7	21	21	NUM
taxlaw-2831	686	8	,	,	PUNCT
taxlaw-2831	686	9	at	at	ADP
taxlaw-2831	686	10	273	273	NUM
taxlaw-2831	686	11	(	(	PUNCT
taxlaw-2831	686	12	―if	―if	NOUN
taxlaw-2831	686	13	the	the	DET
taxlaw-2831	686	14	purpose	purpose	NOUN
taxlaw-2831	686	15	is	be	AUX
taxlaw-2831	686	16	to	to	PART
taxlaw-2831	686	17	move	move	VERB
taxlaw-2831	686	18	property	property	NOUN
taxlaw-2831	686	19	into	into	ADP
taxlaw-2831	686	20	younger	young	ADJ
taxlaw-2831	686	21	and	and	CCONJ
taxlaw-2831	686	22	presumably	presumably	ADV
taxlaw-2831	686	23	more	more	ADV
taxlaw-2831	686	24	venturesome	venturesome	ADJ
taxlaw-2831	686	25	hands	hand	NOUN
taxlaw-2831	686	26	,	,	PUNCT
taxlaw-2831	686	27	in	in	ADP
taxlaw-2831	686	28	a	a	DET
taxlaw-2831	686	29	desire	desire	NOUN
taxlaw-2831	686	30	to	to	PART
taxlaw-2831	686	31	produce	produce	VERB
taxlaw-2831	686	32	economic	economic	ADJ
taxlaw-2831	686	33	benefits	benefit	NOUN
taxlaw-2831	686	34	by	by	ADP
taxlaw-2831	686	35	supposedly	supposedly	ADV
taxlaw-2831	686	36	increasing	increase	VERB
taxlaw-2831	686	37	the	the	DET
taxlaw-2831	686	38	mobility	mobility	NOUN
taxlaw-2831	686	39	and	and	CCONJ
taxlaw-2831	686	40	risk	risk	NOUN
taxlaw-2831	686	41	-	-	PUNCT
taxlaw-2831	686	42	taking	take	VERB
taxlaw-2831	686	43	capacity	capacity	NOUN
taxlaw-2831	686	44	of	of	ADP
taxlaw-2831	686	45	capital	capital	NOUN
taxlaw-2831	686	46	,	,	PUNCT
taxlaw-2831	686	47	analysis	analysis	NOUN
taxlaw-2831	686	48	is	be	AUX
taxlaw-2831	686	49	then	then	ADV
taxlaw-2831	686	50	required	require	VERB
taxlaw-2831	686	51	as	as	ADP
taxlaw-2831	686	52	to	to	ADP
taxlaw-2831	686	53	whether	whether	SCONJ
taxlaw-2831	686	54	this	this	DET
taxlaw-2831	686	55	result	result	NOUN
taxlaw-2831	686	56	in	in	ADP
taxlaw-2831	686	57	fact	fact	NOUN
taxlaw-2831	686	58	occurs	occur	VERB
taxlaw-2831	686	59	.	.	PUNCT
taxlaw-2831	687	1	if	if	SCONJ
taxlaw-2831	687	2	the	the	DET
taxlaw-2831	687	3	gifts	gift	NOUN
taxlaw-2831	687	4	are	be	AUX
taxlaw-2831	687	5	in	in	ADP
taxlaw-2831	687	6	trust	trust	NOUN
taxlaw-2831	687	7	then	then	ADV
taxlaw-2831	687	8	the	the	DET
taxlaw-2831	687	9	economic	economic	ADJ
taxlaw-2831	687	10	effect	effect	NOUN
taxlaw-2831	687	11	is	be	AUX
taxlaw-2831	687	12	not	not	PART
taxlaw-2831	687	13	likely	likely	ADJ
taxlaw-2831	687	14	to	to	PART
taxlaw-2831	687	15	differ	differ	VERB
taxlaw-2831	687	16	from	from	ADP
taxlaw-2831	687	17	continued	continue	VERB
taxlaw-2831	687	18	ownership	ownership	NOUN
taxlaw-2831	687	19	by	by	ADP
taxlaw-2831	687	20	the	the	DET
taxlaw-2831	687	21	donor.‖	donor.‖	NOUN
taxlaw-2831	687	22	)	)	PUNCT
taxlaw-2831	687	23	;	;	PUNCT
taxlaw-2831	687	24	kurtz	kurtz	PROPN
taxlaw-2831	687	25	&	&	CCONJ
taxlaw-2831	687	26	surrey	surrey	PROPN
taxlaw-2831	687	27	,	,	PUNCT
taxlaw-2831	687	28	supra	supra	PROPN
taxlaw-2831	687	29	126	126	NUM
taxlaw-2831	687	30	,	,	PUNCT
taxlaw-2831	687	31	at	at	ADP
taxlaw-2831	687	32	1391	1391	NUM
taxlaw-2831	687	33	(	(	PUNCT
taxlaw-2831	687	34	―most	―most	ADP
taxlaw-2831	687	35	lifetime	lifetime	NOUN
taxlaw-2831	687	36	gifts	gift	NOUN
taxlaw-2831	687	37	are	be	AUX
taxlaw-2831	687	38	of	of	ADP
taxlaw-2831	687	39	marketable	marketable	ADJ
taxlaw-2831	687	40	securities	security	NOUN
taxlaw-2831	687	41	placed	place	VERB
taxlaw-2831	687	42	in	in	ADP
taxlaw-2831	687	43	trust	trust	NOUN
taxlaw-2831	687	44	,	,	PUNCT
taxlaw-2831	687	45	and	and	CCONJ
taxlaw-2831	687	46	they	they	PRON
taxlaw-2831	687	47	are	be	AUX
taxlaw-2831	687	48	made	make	VERB
taxlaw-2831	687	49	at	at	ADP
taxlaw-2831	687	50	a	a	DET
taxlaw-2831	687	51	time	time	NOUN
taxlaw-2831	687	52	when	when	SCONJ
taxlaw-2831	687	53	the	the	DET
taxlaw-2831	687	54	donor	donor	NOUN
taxlaw-2831	687	55	is	be	AUX
taxlaw-2831	687	56	quite	quite	ADV
taxlaw-2831	687	57	elderly	elderly	ADJ
taxlaw-2831	687	58	.	.	PUNCT
taxlaw-2831	688	1	a	a	DET
taxlaw-2831	688	2	gift	gift	NOUN
taxlaw-2831	688	3	to	to	ADP
taxlaw-2831	688	4	a	a	DET
taxlaw-2831	688	5	trust	trust	NOUN
taxlaw-2831	688	6	extending	extend	VERB
taxlaw-2831	688	7	for	for	ADP
taxlaw-2831	688	8	a	a	DET
taxlaw-2831	688	9	long	long	ADJ
taxlaw-2831	688	10	period	period	NOUN
taxlaw-2831	688	11	of	of	ADP
taxlaw-2831	688	12	time	time	NOUN
taxlaw-2831	688	13	seems	seem	VERB
taxlaw-2831	688	14	little	little	ADJ
taxlaw-2831	688	15	different	different	ADJ
taxlaw-2831	688	16	in	in	ADP
taxlaw-2831	688	17	terms	term	NOUN
taxlaw-2831	688	18	of	of	ADP
taxlaw-2831	688	19	economic	economic	ADJ
taxlaw-2831	688	20	mobility	mobility	NOUN
taxlaw-2831	688	21	and	and	CCONJ
taxlaw-2831	688	22	risk	risk	NOUN
taxlaw-2831	688	23	-	-	PUNCT
taxlaw-2831	688	24	taking	taking	NOUN
taxlaw-2831	688	25	than	than	ADP
taxlaw-2831	688	26	continued	continued	ADJ
taxlaw-2831	688	27	ownership	ownership	NOUN
taxlaw-2831	688	28	by	by	ADP
taxlaw-2831	688	29	the	the	DET
taxlaw-2831	688	30	donor.‖	donor.‖	NOUN
taxlaw-2831	688	31	)	)	PUNCT
taxlaw-2831	688	32	.	.	PUNCT
taxlaw-2831	689	1	2015	2015	NUM
taxlaw-2831	689	2	]	]	PUNCT
taxlaw-2831	689	3	a	a	DET
taxlaw-2831	689	4	simpler	simple	ADJ
taxlaw-2831	689	5	verifiable	verifiable	ADJ
taxlaw-2831	689	6	gift	gift	NOUN
taxlaw-2831	689	7	tax	tax	NOUN
taxlaw-2831	689	8	203	203	NUM
taxlaw-2831	689	9	themselves	themselves	PRON
taxlaw-2831	689	10	be	be	VERB
taxlaw-2831	689	11	subject	subject	ADJ
taxlaw-2831	689	12	to	to	ADP
taxlaw-2831	689	13	tax	tax	NOUN
taxlaw-2831	689	14	.	.	PUNCT
taxlaw-2831	690	1	134	134	NUM
taxlaw-2831	690	2	as	as	ADP
taxlaw-2831	690	3	with	with	ADP
taxlaw-2831	690	4	estate	estate	NOUN
taxlaw-2831	690	5	tax	tax	NOUN
taxlaw-2831	690	6	and	and	CCONJ
taxlaw-2831	690	7	income	income	NOUN
taxlaw-2831	690	8	tax	tax	NOUN
taxlaw-2831	690	9	,	,	PUNCT
taxlaw-2831	690	10	the	the	DET
taxlaw-2831	690	11	additional	additional	ADJ
taxlaw-2831	690	12	grossed	gross	VERB
taxlaw-2831	690	13	-	-	PUNCT
taxlaw-2831	690	14	up	up	ADP
taxlaw-2831	690	15	tax	tax	NOUN
taxlaw-2831	690	16	would	would	AUX
taxlaw-2831	690	17	be	be	AUX
taxlaw-2831	690	18	built	build	VERB
taxlaw-2831	690	19	into	into	ADP
taxlaw-2831	690	20	the	the	DET
taxlaw-2831	690	21	gift	gift	NOUN
taxlaw-2831	690	22	tax	tax	NOUN
taxlaw-2831	690	23	tables	table	NOUN
taxlaw-2831	690	24	,	,	PUNCT
taxlaw-2831	690	25	which	which	PRON
taxlaw-2831	690	26	the	the	DET
taxlaw-2831	690	27	taxpayer	taxpayer	NOUN
taxlaw-2831	690	28	could	could	AUX
taxlaw-2831	690	29	easily	easily	ADV
taxlaw-2831	690	30	access	access	VERB
taxlaw-2831	690	31	.	.	PUNCT
taxlaw-2831	691	1	135	135	NUM
taxlaw-2831	692	1	according	accord	VERB
taxlaw-2831	692	2	to	to	ADP
taxlaw-2831	692	3	the	the	DET
taxlaw-2831	692	4	treasury	treasury	PROPN
taxlaw-2831	692	5	department	department	PROPN
taxlaw-2831	692	6	,	,	PUNCT
taxlaw-2831	692	7	with	with	ADP
taxlaw-2831	692	8	this	this	DET
taxlaw-2831	692	9	additional	additional	ADJ
taxlaw-2831	692	10	unity	unity	NOUN
taxlaw-2831	692	11	between	between	ADP
taxlaw-2831	692	12	the	the	DET
taxlaw-2831	692	13	transfer	transfer	NOUN
taxlaw-2831	692	14	taxes	taxis	NOUN
taxlaw-2831	692	15	,	,	PUNCT
taxlaw-2831	692	16	certain	certain	ADJ
taxlaw-2831	692	17	tax	tax	NOUN
taxlaw-2831	692	18	provisions	provision	NOUN
taxlaw-2831	692	19	could	could	AUX
taxlaw-2831	692	20	be	be	AUX
taxlaw-2831	692	21	repealed	repeal	VERB
taxlaw-2831	692	22	136	136	NUM
taxlaw-2831	692	23	and	and	CCONJ
taxlaw-2831	692	24	gift	gift	NOUN
taxlaw-2831	692	25	completion	completion	NOUN
taxlaw-2831	692	26	rules	rule	NOUN
taxlaw-2831	692	27	could	could	AUX
taxlaw-2831	692	28	be	be	AUX
taxlaw-2831	692	29	simplified	simplify	VERB
taxlaw-2831	692	30	.	.	PUNCT
taxlaw-2831	693	1	137	137	NUM
taxlaw-2831	693	2	under	under	ADP
taxlaw-2831	693	3	the	the	DET
taxlaw-2831	693	4	proposed	propose	VERB
taxlaw-2831	693	5	1984	1984	NUM
taxlaw-2831	693	6	rules	rule	NOUN
taxlaw-2831	693	7	,	,	PUNCT
taxlaw-2831	693	8	retained	retain	VERB
taxlaw-2831	693	9	powers	power	NOUN
taxlaw-2831	693	10	would	would	AUX
taxlaw-2831	693	11	be	be	AUX
taxlaw-2831	693	12	ignored	ignore	VERB
taxlaw-2831	693	13	to	to	PART
taxlaw-2831	693	14	allow	allow	VERB
taxlaw-2831	693	15	for	for	ADP
taxlaw-2831	693	16	an	an	DET
taxlaw-2831	693	17	easy	easy	ADJ
taxlaw-2831	693	18	-	-	PUNCT
taxlaw-2831	693	19	to	to	ADP
taxlaw-2831	693	20	-	-	PUNCT
taxlaw-2831	693	21	complete	complete	ADJ
taxlaw-2831	693	22	rule	rule	NOUN
taxlaw-2831	693	23	of	of	ADP
taxlaw-2831	693	24	gift	gift	NOUN
taxlaw-2831	693	25	completion	completion	NOUN
taxlaw-2831	693	26	;	;	PUNCT
taxlaw-2831	693	27	138	138	NUM
taxlaw-2831	693	28	retained	retain	VERB
taxlaw-2831	693	29	interests	interest	NOUN
taxlaw-2831	693	30	would	would	AUX
taxlaw-2831	693	31	be	be	AUX
taxlaw-2831	693	32	ignored	ignore	VERB
taxlaw-2831	693	33	for	for	ADP
taxlaw-2831	693	34	valuation	valuation	NOUN
taxlaw-2831	693	35	purposes	purpose	NOUN
taxlaw-2831	693	36	,	,	PUNCT
taxlaw-2831	693	37	but	but	CCONJ
taxlaw-2831	693	38	a	a	DET
taxlaw-2831	693	39	retained	retain	VERB
taxlaw-2831	693	40	interest	interest	NOUN
taxlaw-2831	693	41	gift	gift	NOUN
taxlaw-2831	693	42	would	would	AUX
taxlaw-2831	693	43	be	be	AUX
taxlaw-2831	693	44	considered	consider	VERB
taxlaw-2831	693	45	complete	complete	ADJ
taxlaw-2831	693	46	at	at	ADP
taxlaw-2831	693	47	the	the	DET
taxlaw-2831	693	48	expiration	expiration	NOUN
taxlaw-2831	693	49	of	of	ADP
taxlaw-2831	693	50	the	the	DET
taxlaw-2831	693	51	retained	retain	VERB
taxlaw-2831	693	52	interest	interest	NOUN
taxlaw-2831	693	53	.	.	PUNCT
taxlaw-2831	694	1	139	139	NUM
taxlaw-2831	694	2	the	the	DET
taxlaw-2831	694	3	retained	retain	VERB
taxlaw-2831	694	4	interest	interest	NOUN
taxlaw-2831	694	5	rule	rule	NOUN
taxlaw-2831	694	6	would	would	AUX
taxlaw-2831	694	7	decrease	decrease	VERB
taxlaw-2831	694	8	dependence	dependence	NOUN
taxlaw-2831	694	9	on	on	ADP
taxlaw-2831	694	10	actuarial	actuarial	ADJ
taxlaw-2831	694	11	tables	table	NOUN
taxlaw-2831	694	12	and	and	CCONJ
taxlaw-2831	694	13	would	would	AUX
taxlaw-2831	694	14	produce	produce	VERB
taxlaw-2831	694	15	more	more	ADV
taxlaw-2831	694	16	accurate	accurate	ADJ
taxlaw-2831	694	17	valuation	valuation	NOUN
taxlaw-2831	694	18	.	.	PUNCT
taxlaw-2831	695	1	140	140	NUM
taxlaw-2831	695	2	however	however	ADV
taxlaw-2831	695	3	,	,	PUNCT
taxlaw-2831	695	4	the	the	DET
taxlaw-2831	695	5	1984	1984	NUM
taxlaw-2831	695	6	proposal	proposal	NOUN
taxlaw-2831	695	7	also	also	ADV
taxlaw-2831	695	8	presents	present	VERB
taxlaw-2831	695	9	serious	serious	ADJ
taxlaw-2831	695	10	problems	problem	NOUN
taxlaw-2831	695	11	by	by	ADP
taxlaw-2831	695	12	ignoring	ignore	VERB
taxlaw-2831	695	13	retained	retain	VERB
taxlaw-2831	695	14	powers	power	NOUN
taxlaw-2831	695	15	and	and	CCONJ
taxlaw-2831	695	16	using	use	VERB
taxlaw-2831	695	17	easy	easy	ADJ
taxlaw-2831	695	18	-	-	PUNCT
taxlaw-2831	695	19	to	to	ADP
taxlaw-2831	695	20	-	-	PUNCT
taxlaw-2831	695	21	complete	complete	ADJ
taxlaw-2831	695	22	rules	rule	NOUN
taxlaw-2831	695	23	.	.	PUNCT
taxlaw-2831	696	1	complex	complex	ADJ
taxlaw-2831	696	2	retained	retain	VERB
taxlaw-2831	696	3	power	power	NOUN
taxlaw-2831	696	4	transfers	transfer	NOUN
taxlaw-2831	696	5	would	would	AUX
taxlaw-2831	696	6	proliferate	proliferate	VERB
taxlaw-2831	696	7	(	(	PUNCT
taxlaw-2831	696	8	contrary	contrary	ADJ
taxlaw-2831	696	9	to	to	ADP
taxlaw-2831	696	10	the	the	DET
taxlaw-2831	696	11	proposal‘s	proposal‘s	PROPN
taxlaw-2831	696	12	stated	state	VERB
taxlaw-2831	696	13	goal	goal	NOUN
taxlaw-2831	696	14	of	of	ADP
taxlaw-2831	696	15	simplification	simplification	NOUN
taxlaw-2831	696	16	)	)	PUNCT
taxlaw-2831	696	17	because	because	SCONJ
taxlaw-2831	696	18	the	the	DET
taxlaw-2831	696	19	wealthy	wealthy	ADJ
taxlaw-2831	696	20	generally	generally	ADV
taxlaw-2831	696	21	care	care	VERB
taxlaw-2831	696	22	more	more	ADJ
taxlaw-2831	696	23	about	about	ADP
taxlaw-2831	696	24	retaining	retain	VERB
taxlaw-2831	696	25	power	power	NOUN
taxlaw-2831	696	26	over	over	ADP
taxlaw-2831	696	27	transferred	transfer	VERB
taxlaw-2831	696	28	assets	asset	NOUN
taxlaw-2831	696	29	as	as	SCONJ
taxlaw-2831	696	30	compared	compare	VERB
taxlaw-2831	696	31	to	to	ADP
taxlaw-2831	696	32	retaining	retain	VERB
taxlaw-2831	696	33	an	an	DET
taxlaw-2831	696	34	interest	interest	NOUN
taxlaw-2831	696	35	in	in	ADP
taxlaw-2831	696	36	the	the	DET
taxlaw-2831	696	37	transferred	transfer	VERB
taxlaw-2831	696	38	property	property	NOUN
taxlaw-2831	696	39	.	.	PUNCT
taxlaw-2831	697	1	141	141	NUM
taxlaw-2831	697	2	moreover	moreover	ADV
taxlaw-2831	697	3	,	,	PUNCT
taxlaw-2831	697	4	under	under	ADP
taxlaw-2831	697	5	the	the	DET
taxlaw-2831	697	6	proposal	proposal	NOUN
taxlaw-2831	697	7	,	,	PUNCT
taxlaw-2831	697	8	posttransfer	posttransfer	NOUN
taxlaw-2831	697	9	growth	growth	NOUN
taxlaw-2831	697	10	,	,	PUNCT
taxlaw-2831	697	11	which	which	PRON
taxlaw-2831	697	12	may	may	AUX
taxlaw-2831	697	13	be	be	AUX
taxlaw-2831	697	14	substantial	substantial	ADJ
taxlaw-2831	697	15	,	,	PUNCT
taxlaw-2831	697	16	would	would	AUX
taxlaw-2831	697	17	pass	pass	VERB
taxlaw-2831	697	18	to	to	ADP
taxlaw-2831	697	19	third	third	ADJ
taxlaw-2831	697	20	parties	party	NOUN
taxlaw-2831	697	21	without	without	ADP
taxlaw-2831	697	22	being	be	AUX
taxlaw-2831	697	23	subject	subject	ADJ
taxlaw-2831	697	24	to	to	ADP
taxlaw-2831	697	25	transfer	transfer	VERB
taxlaw-2831	697	26	taxes	taxis	NOUN
taxlaw-2831	697	27	.	.	PUNCT
taxlaw-2831	698	1	some	some	PRON
taxlaw-2831	698	2	of	of	ADP
taxlaw-2831	698	3	the	the	DET
taxlaw-2831	698	4	most	most	ADV
taxlaw-2831	698	5	significant	significant	ADJ
taxlaw-2831	698	6	anti	anti	ADJ
taxlaw-2831	698	7	-	-	ADJ
taxlaw-2831	698	8	abuse	abuse	ADJ
taxlaw-2831	698	9	provisions	provision	NOUN
taxlaw-2831	698	10	,	,	PUNCT
taxlaw-2831	698	11	such	such	ADJ
taxlaw-2831	698	12	as	as	ADP
taxlaw-2831	698	13	sections	section	NOUN
taxlaw-2831	698	14	2036(a)(2	2036(a)(2	NOUN
taxlaw-2831	698	15	)	)	PUNCT
taxlaw-2831	698	16	and	and	CCONJ
taxlaw-2831	698	17	2038	2038	NUM
taxlaw-2831	698	18	,	,	PUNCT
taxlaw-2831	698	19	which	which	PRON
taxlaw-2831	698	20	require	require	VERB
taxlaw-2831	698	21	date	date	NOUN
taxlaw-2831	698	22	of	of	ADP
taxlaw-2831	698	23	death	death	NOUN
taxlaw-2831	698	24	value	value	NOUN
taxlaw-2831	698	25	estate	estate	NOUN
taxlaw-2831	698	26	tax	tax	NOUN
taxlaw-2831	698	27	inclusion	inclusion	NOUN
taxlaw-2831	698	28	for	for	ADP
taxlaw-2831	698	29	lifetime	lifetime	NOUN
taxlaw-2831	698	30	transfers	transfer	NOUN
taxlaw-2831	698	31	with	with	ADP
taxlaw-2831	698	32	retained	retain	VERB
taxlaw-2831	698	33	powers	power	NOUN
taxlaw-2831	698	34	,	,	PUNCT
taxlaw-2831	698	35	would	would	AUX
taxlaw-2831	698	36	be	be	AUX
taxlaw-2831	698	37	eliminated	eliminate	VERB
taxlaw-2831	698	38	.	.	PUNCT
taxlaw-2831	699	1	though	though	SCONJ
taxlaw-2831	699	2	the	the	DET
taxlaw-2831	699	3	1984	1984	NUM
taxlaw-2831	699	4	proposal	proposal	NOUN
taxlaw-2831	699	5	states	state	VERB
taxlaw-2831	699	6	that	that	SCONJ
taxlaw-2831	699	7	an	an	DET
taxlaw-2831	699	8	adjustment	adjustment	NOUN
taxlaw-2831	699	9	of	of	ADP
taxlaw-2831	699	10	the	the	DET
taxlaw-2831	699	11	gift	gift	NOUN
taxlaw-2831	699	12	for	for	ADP
taxlaw-2831	699	13	post	post	ADJ
taxlaw-2831	699	14	-	-	ADJ
taxlaw-2831	699	15	transfer	transfer	NOUN
taxlaw-2831	699	16	appreciation	appreciation	NOUN
taxlaw-2831	699	17	is	be	AUX
taxlaw-2831	699	18	unwarranted	unwarranted	ADJ
taxlaw-2831	699	19	―because	―because	NOUN
taxlaw-2831	699	20	a	a	DET
taxlaw-2831	699	21	lifetime	lifetime	NOUN
taxlaw-2831	699	22	transfer	transfer	NOUN
taxlaw-2831	699	23	deprives	deprive	VERB
taxlaw-2831	699	24	the	the	DET
taxlaw-2831	699	25	donor	donor	NOUN
taxlaw-2831	699	26	of	of	ADP
taxlaw-2831	699	27	the	the	DET
taxlaw-2831	699	28	use	use	NOUN
taxlaw-2831	699	29	of	of	ADP
taxlaw-2831	699	30	the	the	DET
taxlaw-2831	699	31	property	property	NOUN
taxlaw-2831	699	32	and	and	CCONJ
taxlaw-2831	699	33	the	the	DET
taxlaw-2831	699	34	use	use	NOUN
taxlaw-2831	699	35	of	of	ADP
taxlaw-2831	699	36	any	any	DET
taxlaw-2831	699	37	money	money	NOUN
taxlaw-2831	699	38	used	use	VERB
taxlaw-2831	699	39	to	to	PART
taxlaw-2831	699	40	pay	pay	VERB
taxlaw-2831	699	41	gift	gift	NOUN
taxlaw-2831	699	42	tax	tax	NOUN
taxlaw-2831	699	43	on	on	ADP
taxlaw-2831	699	44	the	the	DET
taxlaw-2831	699	45	transfer,‖	transfer,‖	PROPN
taxlaw-2831	699	46	142	142	NUM
taxlaw-2831	699	47	that	that	DET
taxlaw-2831	699	48	rationale	rationale	NOUN
taxlaw-2831	699	49	falls	fall	VERB
taxlaw-2831	699	50	short	short	ADJ
taxlaw-2831	699	51	when	when	SCONJ
taxlaw-2831	699	52	one	one	PRON
taxlaw-2831	699	53	considers	consider	VERB
taxlaw-2831	699	54	that	that	SCONJ
taxlaw-2831	699	55	134	134	NUM
taxlaw-2831	699	56	see	see	VERB
taxlaw-2831	699	57	tax	tax	NOUN
taxlaw-2831	699	58	reform	reform	NOUN
taxlaw-2831	699	59	for	for	ADP
taxlaw-2831	699	60	fairness	fairness	NOUN
taxlaw-2831	699	61	simplicity	simplicity	NOUN
taxlaw-2831	699	62	,	,	PUNCT
taxlaw-2831	699	63	supra	supra	PROPN
taxlaw-2831	699	64	note	note	NOUN
taxlaw-2831	699	65	129	129	NUM
taxlaw-2831	699	66	,	,	PUNCT
taxlaw-2831	699	67	at	at	ADP
taxlaw-2831	699	68	377	377	NUM
taxlaw-2831	699	69	-	-	SYM
taxlaw-2831	699	70	78	78	NUM
taxlaw-2831	699	71	(	(	PUNCT
taxlaw-2831	699	72	―application	―application	NOUN
taxlaw-2831	699	73	of	of	ADP
taxlaw-2831	699	74	the	the	DET
taxlaw-2831	699	75	gift	gift	NOUN
taxlaw-2831	699	76	tax	tax	NOUN
taxlaw-2831	699	77	on	on	ADP
taxlaw-2831	699	78	a	a	DET
taxlaw-2831	699	79	tax	tax	NOUN
taxlaw-2831	699	80	-	-	PUNCT
taxlaw-2831	699	81	inclusive	inclusive	ADJ
taxlaw-2831	699	82	basis	basis	NOUN
taxlaw-2831	699	83	would	would	AUX
taxlaw-2831	699	84	eliminate	eliminate	VERB
taxlaw-2831	699	85	the	the	DET
taxlaw-2831	699	86	major	major	ADJ
taxlaw-2831	699	87	disparity	disparity	NOUN
taxlaw-2831	699	88	between	between	ADP
taxlaw-2831	699	89	the	the	DET
taxlaw-2831	699	90	transfer	transfer	NOUN
taxlaw-2831	699	91	tax	tax	NOUN
taxlaw-2831	699	92	treatment	treatment	NOUN
taxlaw-2831	699	93	of	of	ADP
taxlaw-2831	699	94	lifetime	lifetime	NOUN
taxlaw-2831	699	95	gifts	gift	NOUN
taxlaw-2831	699	96	and	and	CCONJ
taxlaw-2831	699	97	transfers	transfer	NOUN
taxlaw-2831	699	98	at	at	ADP
taxlaw-2831	699	99	death.‖	death.‖	NOUN
taxlaw-2831	699	100	)	)	PUNCT
taxlaw-2831	699	101	.	.	PUNCT
taxlaw-2831	700	1	135	135	NUM
taxlaw-2831	700	2	see	see	VERB
taxlaw-2831	700	3	tax	tax	NOUN
taxlaw-2831	700	4	reform	reform	NOUN
taxlaw-2831	700	5	for	for	ADP
taxlaw-2831	700	6	fairness	fairness	NOUN
taxlaw-2831	700	7	simplicity	simplicity	NOUN
taxlaw-2831	700	8	,	,	PUNCT
taxlaw-2831	700	9	supra	supra	PROPN
taxlaw-2831	700	10	note	note	NOUN
taxlaw-2831	700	11	129	129	NUM
taxlaw-2831	700	12	,	,	PUNCT
taxlaw-2831	700	13	at	at	ADP
taxlaw-2831	700	14	377	377	NUM
taxlaw-2831	700	15	.	.	NOUN
taxlaw-2831	700	16	136	136	NUM
taxlaw-2831	700	17	primarily	primarily	ADV
taxlaw-2831	700	18	,	,	PUNCT
taxlaw-2831	700	19	i.r.c	i.r.c	NOUN
taxlaw-2831	700	20	.	.	PUNCT
taxlaw-2831	701	1	§	§	PROPN
taxlaw-2831	701	2	2035(a	2035(a	NOUN
taxlaw-2831	701	3	)	)	PUNCT
taxlaw-2831	701	4	,	,	PUNCT
taxlaw-2831	701	5	the	the	DET
taxlaw-2831	701	6	section	section	NOUN
taxlaw-2831	701	7	that	that	PRON
taxlaw-2831	701	8	deals	deal	VERB
taxlaw-2831	701	9	with	with	ADP
taxlaw-2831	701	10	gifts	gift	NOUN
taxlaw-2831	701	11	of	of	ADP
taxlaw-2831	701	12	life	life	NOUN
taxlaw-2831	701	13	insurance	insurance	NOUN
taxlaw-2831	701	14	and	and	CCONJ
taxlaw-2831	701	15	transfers	transfer	NOUN
taxlaw-2831	701	16	of	of	ADP
taxlaw-2831	701	17	―taxable	―taxable	PROPN
taxlaw-2831	701	18	strings‖	strings‖	PROPN
taxlaw-2831	701	19	within	within	ADP
taxlaw-2831	701	20	three	three	NUM
taxlaw-2831	701	21	years	year	NOUN
taxlaw-2831	701	22	of	of	ADP
taxlaw-2831	701	23	decedent‘s	decedent‘s	NOUN
taxlaw-2831	701	24	death	death	NOUN
taxlaw-2831	701	25	,	,	PUNCT
taxlaw-2831	701	26	would	would	AUX
taxlaw-2831	701	27	be	be	AUX
taxlaw-2831	701	28	repealed	repeal	VERB
taxlaw-2831	701	29	.	.	PUNCT
taxlaw-2831	702	1	the	the	DET
taxlaw-2831	702	2	same	same	ADJ
taxlaw-2831	702	3	is	be	AUX
taxlaw-2831	702	4	true	true	ADJ
taxlaw-2831	702	5	for	for	ADP
taxlaw-2831	702	6	i.r.c	i.r.c	NOUN
taxlaw-2831	702	7	.	.	PUNCT
taxlaw-2831	703	1	§	§	PROPN
taxlaw-2831	703	2	2035(b	2035(b	NUM
taxlaw-2831	703	3	)	)	PUNCT
taxlaw-2831	703	4	,	,	PUNCT
taxlaw-2831	703	5	which	which	PRON
taxlaw-2831	703	6	―grosses	―grosse	VERB
taxlaw-2831	703	7	up‖	up‖	VERB
taxlaw-2831	703	8	the	the	DET
taxlaw-2831	703	9	decedent‘s	decedent‘s	NOUN
taxlaw-2831	703	10	estate	estate	NOUN
taxlaw-2831	703	11	by	by	ADP
taxlaw-2831	703	12	adding	add	VERB
taxlaw-2831	703	13	the	the	DET
taxlaw-2831	703	14	gift	gift	NOUN
taxlaw-2831	703	15	tax	tax	NOUN
taxlaw-2831	703	16	paid	pay	VERB
taxlaw-2831	703	17	as	as	ADP
taxlaw-2831	703	18	an	an	DET
taxlaw-2831	703	19	estate	estate	NOUN
taxlaw-2831	703	20	tax	tax	NOUN
taxlaw-2831	703	21	inclusion	inclusion	NOUN
taxlaw-2831	703	22	.	.	PUNCT
taxlaw-2831	704	1	repealing	repealing	NOUN
taxlaw-2831	704	2	i.r.c	i.r.c	NOUN
taxlaw-2831	704	3	.	.	PUNCT
taxlaw-2831	705	1	§	§	PROPN
taxlaw-2831	705	2	2035(b	2035(b	NUM
taxlaw-2831	705	3	)	)	PUNCT
taxlaw-2831	705	4	makes	make	VERB
taxlaw-2831	705	5	sense	sense	NOUN
taxlaw-2831	705	6	as	as	SCONJ
taxlaw-2831	705	7	that	that	DET
taxlaw-2831	705	8	provision	provision	NOUN
taxlaw-2831	705	9	is	be	AUX
taxlaw-2831	705	10	duplicative	duplicative	ADJ
taxlaw-2831	705	11	of	of	ADP
taxlaw-2831	705	12	the	the	DET
taxlaw-2831	705	13	main	main	ADJ
taxlaw-2831	705	14	1984	1984	NUM
taxlaw-2831	705	15	unification	unification	NOUN
taxlaw-2831	705	16	proposal	proposal	NOUN
taxlaw-2831	705	17	.	.	PUNCT
taxlaw-2831	706	1	inter	inter	ADJ
taxlaw-2831	706	2	vivos	vivos	ADJ
taxlaw-2831	706	3	charitable	charitable	ADJ
taxlaw-2831	706	4	lead	lead	NOUN
taxlaw-2831	706	5	trusts	trust	NOUN
taxlaw-2831	706	6	(	(	PUNCT
taxlaw-2831	706	7	―clts‖	―clts‖	PROPN
taxlaw-2831	706	8	)	)	PUNCT
taxlaw-2831	706	9	,	,	PUNCT
taxlaw-2831	706	10	which	which	PRON
taxlaw-2831	706	11	,	,	PUNCT
taxlaw-2831	706	12	under	under	ADP
taxlaw-2831	706	13	current	current	ADJ
taxlaw-2831	706	14	law	law	NOUN
taxlaw-2831	706	15	,	,	PUNCT
taxlaw-2831	706	16	are	be	AUX
taxlaw-2831	706	17	subject	subject	ADJ
taxlaw-2831	706	18	to	to	ADP
taxlaw-2831	706	19	abuse	abuse	NOUN
taxlaw-2831	706	20	,	,	PUNCT
taxlaw-2831	706	21	would	would	AUX
taxlaw-2831	706	22	be	be	AUX
taxlaw-2831	706	23	reformed	reform	VERB
taxlaw-2831	706	24	under	under	ADP
taxlaw-2831	706	25	the	the	DET
taxlaw-2831	706	26	1984	1984	NUM
taxlaw-2831	706	27	proposal	proposal	NOUN
taxlaw-2831	706	28	.	.	PUNCT
taxlaw-2831	707	1	―the	―the	DET
taxlaw-2831	707	2	creator	creator	NOUN
taxlaw-2831	707	3	of	of	ADP
taxlaw-2831	707	4	such	such	DET
taxlaw-2831	707	5	a	a	DET
taxlaw-2831	707	6	trust	trust	NOUN
taxlaw-2831	707	7	would	would	AUX
taxlaw-2831	707	8	be	be	AUX
taxlaw-2831	707	9	treated	treat	VERB
taxlaw-2831	707	10	as	as	ADP
taxlaw-2831	707	11	owning	own	VERB
taxlaw-2831	707	12	the	the	DET
taxlaw-2831	707	13	property	property	NOUN
taxlaw-2831	707	14	for	for	ADP
taxlaw-2831	707	15	transfer	transfer	NOUN
taxlaw-2831	707	16	tax	tax	NOUN
taxlaw-2831	707	17	purposes	purpose	NOUN
taxlaw-2831	707	18	until	until	ADP
taxlaw-2831	707	19	the	the	DET
taxlaw-2831	707	20	vesting	vesting	NOUN
taxlaw-2831	707	21	of	of	ADP
taxlaw-2831	707	22	the	the	DET
taxlaw-2831	707	23	non	non	ADJ
taxlaw-2831	707	24	-	-	ADJ
taxlaw-2831	707	25	charitable	charitable	ADJ
taxlaw-2831	707	26	interest	interest	NOUN
taxlaw-2831	707	27	or	or	CCONJ
taxlaw-2831	707	28	his	his	PRON
taxlaw-2831	707	29	or	or	CCONJ
taxlaw-2831	707	30	her	her	PRON
taxlaw-2831	707	31	death	death	NOUN
taxlaw-2831	707	32	,	,	PUNCT
taxlaw-2831	707	33	if	if	SCONJ
taxlaw-2831	707	34	sooner.‖	sooner.‖	NOUN
taxlaw-2831	707	35	:	:	PUNCT
taxlaw-2831	707	36	that	that	PRON
taxlaw-2831	707	37	would	would	AUX
taxlaw-2831	707	38	mean	mean	VERB
taxlaw-2831	707	39	that	that	SCONJ
taxlaw-2831	707	40	the	the	DET
taxlaw-2831	707	41	donor‘s	donor‘s	PROPN
taxlaw-2831	707	42	third	third	ADJ
taxlaw-2831	707	43	party	party	NOUN
taxlaw-2831	707	44	remainder	remainder	NOUN
taxlaw-2831	707	45	gift	gift	NOUN
taxlaw-2831	707	46	would	would	AUX
taxlaw-2831	707	47	be	be	AUX
taxlaw-2831	707	48	accurately	accurately	ADV
taxlaw-2831	707	49	valued	value	VERB
taxlaw-2831	707	50	at	at	ADP
taxlaw-2831	707	51	the	the	DET
taxlaw-2831	707	52	time	time	NOUN
taxlaw-2831	707	53	that	that	PRON
taxlaw-2831	707	54	interest	interest	NOUN
taxlaw-2831	707	55	vests	vest	NOUN
taxlaw-2831	707	56	.	.	PUNCT
taxlaw-2831	708	1	i	i	PRON
taxlaw-2831	708	2	d.	d.	PROPN
taxlaw-2831	708	3	at	at	ADP
taxlaw-2831	708	4	379	379	NUM
taxlaw-2831	708	5	.	.	PUNCT
taxlaw-2831	708	6	137	137	NUM
taxlaw-2831	708	7	see	see	VERB
taxlaw-2831	708	8	tax	tax	NOUN
taxlaw-2831	708	9	reform	reform	NOUN
taxlaw-2831	708	10	for	for	ADP
taxlaw-2831	708	11	fairness	fairness	NOUN
taxlaw-2831	708	12	simplicity	simplicity	NOUN
taxlaw-2831	708	13	,	,	PUNCT
taxlaw-2831	708	14	supra	supra	PROPN
taxlaw-2831	708	15	note	note	NOUN
taxlaw-2831	708	16	129	129	NUM
taxlaw-2831	708	17	,	,	PUNCT
taxlaw-2831	708	18	at	at	ADP
taxlaw-2831	708	19	378	378	NUM
taxlaw-2831	708	20	-	-	SYM
taxlaw-2831	708	21	83	83	NUM
taxlaw-2831	708	22	(	(	PUNCT
taxlaw-2831	708	23	―finally	―finally	ADV
taxlaw-2831	708	24	,	,	PUNCT
taxlaw-2831	708	25	by	by	ADP
taxlaw-2831	708	26	removing	remove	VERB
taxlaw-2831	708	27	the	the	DET
taxlaw-2831	708	28	major	major	ADJ
taxlaw-2831	708	29	incentive	incentive	NOUN
taxlaw-2831	708	30	for	for	ADP
taxlaw-2831	708	31	disguising	disguise	VERB
taxlaw-2831	708	32	testamentary	testamentary	ADJ
taxlaw-2831	708	33	transfers	transfer	NOUN
taxlaw-2831	708	34	as	as	ADP
taxlaw-2831	708	35	lifetime	lifetime	NOUN
taxlaw-2831	708	36	gifts	gift	NOUN
taxlaw-2831	708	37	,	,	PUNCT
taxlaw-2831	708	38	the	the	DET
taxlaw-2831	708	39	proposal	proposal	NOUN
taxlaw-2831	708	40	would	would	AUX
taxlaw-2831	708	41	permit	permit	VERB
taxlaw-2831	708	42	the	the	DET
taxlaw-2831	708	43	simplification	simplification	NOUN
taxlaw-2831	708	44	of	of	ADP
taxlaw-2831	708	45	the	the	DET
taxlaw-2831	708	46	rules	rule	NOUN
taxlaw-2831	708	47	governing	govern	VERB
taxlaw-2831	708	48	when	when	SCONJ
taxlaw-2831	708	49	a	a	DET
taxlaw-2831	708	50	transfer	transfer	NOUN
taxlaw-2831	708	51	is	be	AUX
taxlaw-2831	708	52	complete	complete	ADJ
taxlaw-2831	708	53	for	for	ADP
taxlaw-2831	708	54	estate	estate	NOUN
taxlaw-2831	708	55	and	and	CCONJ
taxlaw-2831	708	56	gift	gift	NOUN
taxlaw-2831	708	57	tax	tax	NOUN
taxlaw-2831	708	58	purposes.‖	purposes.‖	NOUN
taxlaw-2831	708	59	)	)	PUNCT
taxlaw-2831	708	60	.	.	PUNCT
taxlaw-2831	709	1	138	138	NUM
taxlaw-2831	710	1	i	i	PRON
taxlaw-2831	710	2	d.	d.	PROPN
taxlaw-2831	710	3	at	at	ADP
taxlaw-2831	710	4	379	379	NUM
taxlaw-2831	710	5	.	.	PUNCT
taxlaw-2831	710	6	139	139	NUM
taxlaw-2831	711	1	i	i	PRON
taxlaw-2831	711	2	d.	d.	PROPN
taxlaw-2831	711	3	at	at	ADP
taxlaw-2831	711	4	380	380	NUM
taxlaw-2831	711	5	.	.	PUNCT
taxlaw-2831	712	1	140	140	NUM
taxlaw-2831	712	2	i	i	PRON
taxlaw-2831	712	3	d.	d.	VERB
taxlaw-2831	712	4	at	at	ADP
taxlaw-2831	712	5	382	382	NUM
taxlaw-2831	712	6	(	(	PUNCT
taxlaw-2831	712	7	―by	―by	NUM
taxlaw-2831	712	8	delaying	delay	VERB
taxlaw-2831	712	9	the	the	DET
taxlaw-2831	712	10	imposition	imposition	NOUN
taxlaw-2831	712	11	of	of	ADP
taxlaw-2831	712	12	transfer	transfer	NOUN
taxlaw-2831	712	13	tax	tax	NOUN
taxlaw-2831	712	14	liability	liability	NOUN
taxlaw-2831	712	15	until	until	SCONJ
taxlaw-2831	712	16	the	the	DET
taxlaw-2831	712	17	donor	donor	NOUN
taxlaw-2831	712	18	's	's	PART
taxlaw-2831	712	19	interest	interest	NOUN
taxlaw-2831	712	20	terminates	terminate	VERB
taxlaw-2831	712	21	,	,	PUNCT
taxlaw-2831	712	22	the	the	DET
taxlaw-2831	712	23	proposed	propose	VERB
taxlaw-2831	712	24	rules	rule	NOUN
taxlaw-2831	712	25	would	would	AUX
taxlaw-2831	712	26	reduce	reduce	VERB
taxlaw-2831	712	27	the	the	DET
taxlaw-2831	712	28	number	number	NOUN
taxlaw-2831	712	29	of	of	ADP
taxlaw-2831	712	30	instances	instance	NOUN
taxlaw-2831	712	31	in	in	ADP
taxlaw-2831	712	32	which	which	PRON
taxlaw-2831	712	33	it	it	PRON
taxlaw-2831	712	34	is	be	AUX
taxlaw-2831	712	35	necessary	necessary	ADJ
taxlaw-2831	712	36	to	to	PART
taxlaw-2831	712	37	consult	consult	VERB
taxlaw-2831	712	38	an	an	DET
taxlaw-2831	712	39	actuarial	actuarial	ADJ
taxlaw-2831	712	40	table	table	NOUN
taxlaw-2831	712	41	to	to	PART
taxlaw-2831	712	42	value	value	VERB
taxlaw-2831	712	43	the	the	DET
taxlaw-2831	712	44	transfer	transfer	NOUN
taxlaw-2831	712	45	of	of	ADP
taxlaw-2831	712	46	a	a	DET
taxlaw-2831	712	47	partial	partial	ADJ
taxlaw-2831	712	48	interest	interest	NOUN
taxlaw-2831	712	49	in	in	ADP
taxlaw-2831	712	50	property	property	NOUN
taxlaw-2831	712	51	and	and	CCONJ
taxlaw-2831	712	52	would	would	AUX
taxlaw-2831	712	53	provide	provide	VERB
taxlaw-2831	712	54	greater	great	ADJ
taxlaw-2831	712	55	accuracy	accuracy	NOUN
taxlaw-2831	712	56	in	in	ADP
taxlaw-2831	712	57	the	the	DET
taxlaw-2831	712	58	valuation	valuation	NOUN
taxlaw-2831	712	59	of	of	ADP
taxlaw-2831	712	60	the	the	DET
taxlaw-2831	712	61	transferred	transfer	VERB
taxlaw-2831	712	62	interest.‖	interest.‖	NOUN
taxlaw-2831	712	63	)	)	PUNCT
taxlaw-2831	712	64	.	.	PUNCT
taxlaw-2831	713	1	141	141	NUM
taxlaw-2831	713	2	see	see	VERB
taxlaw-2831	713	3	richard	richard	PROPN
taxlaw-2831	713	4	schmalbeck	schmalbeck	PROPN
taxlaw-2831	713	5	,	,	PUNCT
taxlaw-2831	713	6	avoiding	avoid	VERB
taxlaw-2831	713	7	federal	federal	ADJ
taxlaw-2831	713	8	wealth	wealth	NOUN
taxlaw-2831	713	9	transfer	transfer	NOUN
taxlaw-2831	713	10	taxes	taxis	NOUN
taxlaw-2831	713	11	,	,	PUNCT
taxlaw-2831	713	12	rethinking	rethink	VERB
taxlaw-2831	713	13	estate	estate	NOUN
taxlaw-2831	713	14	and	and	CCONJ
taxlaw-2831	713	15	gift	gift	NOUN
taxlaw-2831	713	16	taxation	taxation	NOUN
taxlaw-2831	713	17	,	,	PUNCT
taxlaw-2831	713	18	121	121	NUM
taxlaw-2831	713	19	-	-	SYM
taxlaw-2831	713	20	22	22	NUM
taxlaw-2831	713	21	(	(	PUNCT
taxlaw-2831	713	22	william	william	PROPN
taxlaw-2831	713	23	g.	g.	PROPN
taxlaw-2831	713	24	gale	gale	PROPN
taxlaw-2831	713	25	,	,	PUNCT
taxlaw-2831	713	26	james	james	PROPN
taxlaw-2831	713	27	r.	r.	PROPN
taxlaw-2831	713	28	hines	hines	PROPN
taxlaw-2831	713	29	,	,	PUNCT
taxlaw-2831	713	30	jr	jr	PROPN
taxlaw-2831	713	31	.	.	PROPN
taxlaw-2831	713	32	&	&	CCONJ
taxlaw-2831	713	33	joel	joel	PROPN
taxlaw-2831	713	34	slemrod	slemrod	PROPN
taxlaw-2831	713	35	eds	eds	PROPN
taxlaw-2831	713	36	.	.	PROPN
taxlaw-2831	713	37	,	,	PUNCT
taxlaw-2831	713	38	2001	2001	NUM
taxlaw-2831	713	39	)	)	PUNCT
taxlaw-2831	713	40	(	(	PUNCT
taxlaw-2831	713	41	concluding	conclude	VERB
taxlaw-2831	713	42	that	that	SCONJ
taxlaw-2831	713	43	even	even	ADV
taxlaw-2831	713	44	with	with	ADP
taxlaw-2831	713	45	the	the	DET
taxlaw-2831	713	46	great	great	ADJ
taxlaw-2831	713	47	tax	tax	NOUN
taxlaw-2831	713	48	benefit	benefit	NOUN
taxlaw-2831	713	49	of	of	ADP
taxlaw-2831	713	50	the	the	DET
taxlaw-2831	713	51	annual	annual	ADJ
taxlaw-2831	713	52	exclusion	exclusion	NOUN
taxlaw-2831	713	53	,	,	PUNCT
taxlaw-2831	713	54	few	few	ADJ
taxlaw-2831	713	55	wealthy	wealthy	ADJ
taxlaw-2831	713	56	taxpayers	taxpayer	NOUN
taxlaw-2831	713	57	currently	currently	ADV
taxlaw-2831	713	58	are	be	AUX
taxlaw-2831	713	59	influenced	influence	VERB
taxlaw-2831	713	60	to	to	PART
taxlaw-2831	713	61	make	make	VERB
taxlaw-2831	713	62	those	those	DET
taxlaw-2831	713	63	lifetime	lifetime	NOUN
taxlaw-2831	713	64	transfers	transfer	NOUN
taxlaw-2831	713	65	because	because	SCONJ
taxlaw-2831	713	66	―the	―the	DET
taxlaw-2831	713	67	real	real	ADJ
taxlaw-2831	713	68	barrier	barrier	NOUN
taxlaw-2831	713	69	to	to	ADP
taxlaw-2831	713	70	full	full	ADJ
taxlaw-2831	713	71	use	use	NOUN
taxlaw-2831	713	72	of	of	ADP
taxlaw-2831	713	73	the	the	DET
taxlaw-2831	713	74	annual	annual	ADJ
taxlaw-2831	713	75	exclusion	exclusion	NOUN
taxlaw-2831	713	76	is	be	AUX
taxlaw-2831	713	77	the	the	DET
taxlaw-2831	713	78	strong	strong	ADJ
taxlaw-2831	713	79	preference	preference	NOUN
taxlaw-2831	713	80	of	of	ADP
taxlaw-2831	713	81	potential	potential	ADJ
taxlaw-2831	713	82	donors	donor	NOUN
taxlaw-2831	713	83	for	for	ADP
taxlaw-2831	713	84	the	the	DET
taxlaw-2831	713	85	retention	retention	NOUN
taxlaw-2831	713	86	of	of	ADP
taxlaw-2831	713	87	economic	economic	ADJ
taxlaw-2831	713	88	power.‖	power.‖	NOUN
taxlaw-2831	713	89	)	)	PUNCT
taxlaw-2831	713	90	.	.	PUNCT
taxlaw-2831	714	1	142	142	NUM
taxlaw-2831	714	2	see	see	VERB
taxlaw-2831	714	3	text	text	NOUN
taxlaw-2831	714	4	note	note	NOUN
taxlaw-2831	714	5	128	128	NUM
taxlaw-2831	714	6	,	,	PUNCT
taxlaw-2831	714	7	supra	supra	NOUN
taxlaw-2831	714	8	.	.	PUNCT
taxlaw-2831	715	1	204	204	NUM
taxlaw-2831	715	2	columbia	columbia	PROPN
taxlaw-2831	715	3	journal	journal	PROPN
taxlaw-2831	715	4	of	of	ADP
taxlaw-2831	715	5	tax	tax	NOUN
taxlaw-2831	715	6	law	law	NOUN
taxlaw-2831	715	7	[	[	X
taxlaw-2831	715	8	vol	vol	NOUN
taxlaw-2831	715	9	.	.	PUNCT
taxlaw-2831	716	1	6:182	6:182	NUM
taxlaw-2831	716	2	abusive	abusive	ADJ
taxlaw-2831	716	3	transfer	transfer	NOUN
taxlaw-2831	716	4	tax	tax	NOUN
taxlaw-2831	716	5	freeze	freeze	NOUN
taxlaw-2831	716	6	strategies	strategy	NOUN
taxlaw-2831	716	7	would	would	AUX
taxlaw-2831	716	8	likely	likely	ADV
taxlaw-2831	716	9	become	become	VERB
taxlaw-2831	716	10	even	even	ADV
taxlaw-2831	716	11	more	more	ADV
taxlaw-2831	716	12	popular	popular	ADJ
taxlaw-2831	716	13	estate	estate	NOUN
taxlaw-2831	716	14	planning	planning	NOUN
taxlaw-2831	716	15	devices	device	NOUN
taxlaw-2831	716	16	.	.	PUNCT
taxlaw-2831	717	1	143	143	NUM
taxlaw-2831	717	2	the	the	DET
taxlaw-2831	717	3	stated	state	VERB
taxlaw-2831	717	4	policy	policy	NOUN
taxlaw-2831	717	5	of	of	ADP
taxlaw-2831	717	6	the	the	DET
taxlaw-2831	717	7	1932	1932	NUM
taxlaw-2831	717	8	annual	annual	ADJ
taxlaw-2831	717	9	exclusion	exclusion	NOUN
taxlaw-2831	717	10	was	be	AUX
taxlaw-2831	717	11	two	two	NUM
taxlaw-2831	717	12	fold	fold	NOUN
taxlaw-2831	717	13	:	:	PUNCT
taxlaw-2831	717	14	on	on	ADP
taxlaw-2831	717	15	one	one	NUM
taxlaw-2831	717	16	hand	hand	NOUN
taxlaw-2831	717	17	,	,	PUNCT
taxlaw-2831	717	18	―to	―to	NOUN
taxlaw-2831	717	19	obviate	obviate	VERB
taxlaw-2831	717	20	the	the	DET
taxlaw-2831	717	21	necessity	necessity	NOUN
taxlaw-2831	717	22	of	of	ADP
taxlaw-2831	717	23	keeping	keep	VERB
taxlaw-2831	717	24	an	an	DET
taxlaw-2831	717	25	account	account	NOUN
taxlaw-2831	717	26	of	of	ADP
taxlaw-2831	717	27	and	and	CCONJ
taxlaw-2831	717	28	reporting	report	VERB
taxlaw-2831	717	29	numerous	numerous	ADJ
taxlaw-2831	717	30	small	small	ADJ
taxlaw-2831	717	31	gifts	gift	NOUN
taxlaw-2831	717	32	and	and	CCONJ
taxlaw-2831	717	33	on	on	ADP
taxlaw-2831	717	34	the	the	DET
taxlaw-2831	717	35	other	other	ADJ
taxlaw-2831	717	36	,	,	PUNCT
taxlaw-2831	717	37	to	to	PART
taxlaw-2831	717	38	fix	fix	VERB
taxlaw-2831	717	39	the	the	DET
taxlaw-2831	717	40	amount	amount	NOUN
taxlaw-2831	717	41	sufficiently	sufficiently	ADV
taxlaw-2831	717	42	large	large	ADJ
taxlaw-2831	717	43	to	to	PART
taxlaw-2831	717	44	cover	cover	VERB
taxlaw-2831	717	45	in	in	ADP
taxlaw-2831	717	46	most	most	ADJ
taxlaw-2831	717	47	cases	case	NOUN
taxlaw-2831	717	48	wedding	wedding	NOUN
taxlaw-2831	717	49	and	and	CCONJ
taxlaw-2831	717	50	christmas	christmas	NOUN
taxlaw-2831	717	51	gifts	gift	NOUN
taxlaw-2831	717	52	and	and	CCONJ
taxlaw-2831	717	53	occasional	occasional	ADJ
taxlaw-2831	717	54	gifts	gift	NOUN
taxlaw-2831	717	55	of	of	ADP
taxlaw-2831	717	56	relatively	relatively	ADV
taxlaw-2831	717	57	small	small	ADJ
taxlaw-2831	717	58	amounts.‖	amounts.‖	NOUN
taxlaw-2831	717	59	144	144	NUM
taxlaw-2831	717	60	that	that	PRON
taxlaw-2831	717	61	stated	state	VERB
taxlaw-2831	717	62	policy	policy	NOUN
taxlaw-2831	717	63	,	,	PUNCT
taxlaw-2831	717	64	which	which	PRON
taxlaw-2831	717	65	highlights	highlight	VERB
taxlaw-2831	717	66	the	the	DET
taxlaw-2831	717	67	exclusion‘s	exclusion‘s	PROPN
taxlaw-2831	717	68	administrative	administrative	ADJ
taxlaw-2831	717	69	goal	goal	NOUN
taxlaw-2831	717	70	,	,	PUNCT
taxlaw-2831	717	71	145	145	NUM
taxlaw-2831	717	72	was	be	AUX
taxlaw-2831	717	73	intertwined	intertwine	VERB
taxlaw-2831	717	74	with	with	ADP
taxlaw-2831	717	75	the	the	DET
taxlaw-2831	717	76	overriding	override	VERB
taxlaw-2831	717	77	purpose	purpose	NOUN
taxlaw-2831	717	78	of	of	ADP
taxlaw-2831	717	79	the	the	DET
taxlaw-2831	717	80	gift	gift	NOUN
taxlaw-2831	717	81	tax	tax	NOUN
taxlaw-2831	717	82	,	,	PUNCT
taxlaw-2831	717	83	to	to	PART
taxlaw-2831	717	84	raise	raise	VERB
taxlaw-2831	717	85	immediate	immediate	ADJ
taxlaw-2831	717	86	revenue	revenue	NOUN
taxlaw-2831	717	87	during	during	ADP
taxlaw-2831	717	88	the	the	DET
taxlaw-2831	717	89	depression	depression	NOUN
taxlaw-2831	717	90	years	year	NOUN
taxlaw-2831	717	91	.	.	PUNCT
taxlaw-2831	718	1	146	146	NUM
taxlaw-2831	718	2	otherwise	otherwise	ADV
taxlaw-2831	718	3	,	,	PUNCT
taxlaw-2831	718	4	the	the	DET
taxlaw-2831	718	5	1932	1932	NUM
taxlaw-2831	718	6	$	$	SYM
taxlaw-2831	718	7	5,000	5,000	NUM
taxlaw-2831	718	8	exclusion	exclusion	NOUN
taxlaw-2831	718	9	would	would	AUX
taxlaw-2831	718	10	not	not	PART
taxlaw-2831	718	11	have	have	AUX
taxlaw-2831	718	12	been	be	AUX
taxlaw-2831	718	13	such	such	DET
taxlaw-2831	718	14	a	a	DET
taxlaw-2831	718	15	large	large	ADJ
taxlaw-2831	718	16	one	one	NOUN
taxlaw-2831	718	17	,	,	PUNCT
taxlaw-2831	718	18	allowing	allow	VERB
taxlaw-2831	718	19	relatively	relatively	ADV
taxlaw-2831	718	20	large	large	ADJ
taxlaw-2831	718	21	gifts	gift	NOUN
taxlaw-2831	718	22	to	to	PART
taxlaw-2831	718	23	go	go	VERB
taxlaw-2831	718	24	untaxed	untaxed	ADJ
taxlaw-2831	718	25	.	.	PUNCT
taxlaw-2831	719	1	147	147	NUM
taxlaw-2831	719	2	in	in	ADP
taxlaw-2831	719	3	fact	fact	NOUN
taxlaw-2831	719	4	,	,	PUNCT
taxlaw-2831	719	5	together	together	ADV
taxlaw-2831	719	6	with	with	ADP
taxlaw-2831	719	7	the	the	DET
taxlaw-2831	719	8	other	other	ADJ
taxlaw-2831	719	9	gift	gift	NOUN
taxlaw-2831	719	10	tax	tax	NOUN
taxlaw-2831	719	11	preferences	preference	NOUN
taxlaw-2831	719	12	148	148	NUM
taxlaw-2831	719	13	enacted	enact	VERB
taxlaw-2831	719	14	with	with	ADP
taxlaw-2831	719	15	the	the	DET
taxlaw-2831	719	16	1932	1932	NUM
taxlaw-2831	719	17	act	act	NOUN
taxlaw-2831	719	18	,	,	PUNCT
taxlaw-2831	719	19	149	149	NUM
taxlaw-2831	719	20	the	the	DET
taxlaw-2831	719	21	large	large	ADJ
taxlaw-2831	719	22	annual	annual	ADJ
taxlaw-2831	719	23	exclusion	exclusion	NOUN
taxlaw-2831	719	24	successfully	successfully	ADV
taxlaw-2831	719	25	encouraged	encourage	VERB
taxlaw-2831	719	26	taxable	taxable	ADJ
taxlaw-2831	719	27	gifts	gift	NOUN
taxlaw-2831	719	28	.	.	PUNCT
taxlaw-2831	720	1	according	accord	VERB
taxlaw-2831	720	2	to	to	ADP
taxlaw-2831	720	3	economists	economist	NOUN
taxlaw-2831	720	4	,	,	PUNCT
taxlaw-2831	720	5	1935	1935	NUM
taxlaw-2831	720	6	produced	produce	VERB
taxlaw-2831	720	7	the	the	DET
taxlaw-2831	720	8	second	second	ADV
taxlaw-2831	720	9	largest	large	ADJ
taxlaw-2831	720	10	revenue	revenue	NOUN
taxlaw-2831	720	11	from	from	ADP
taxlaw-2831	720	12	gift	gift	NOUN
taxlaw-2831	720	13	taxes	taxis	NOUN
taxlaw-2831	720	14	when	when	SCONJ
taxlaw-2831	720	15	indexed	index	VERB
taxlaw-2831	720	16	for	for	ADP
taxlaw-2831	720	17	inflation	inflation	NOUN
taxlaw-2831	720	18	.	.	PUNCT
taxlaw-2831	721	1	150	150	NUM
taxlaw-2831	721	2	scholars	scholar	NOUN
taxlaw-2831	721	3	have	have	AUX
taxlaw-2831	721	4	criticized	criticize	VERB
taxlaw-2831	721	5	the	the	DET
taxlaw-2831	721	6	annual	annual	ADJ
taxlaw-2831	721	7	exclusion	exclusion	NOUN
taxlaw-2831	721	8	,	,	PUNCT
taxlaw-2831	721	9	particularly	particularly	ADV
taxlaw-2831	721	10	the	the	DET
taxlaw-2831	721	11	―present	―present	PROPN
taxlaw-2831	721	12	interest‖	interest‖	PROPN
taxlaw-2831	721	13	requirement	requirement	NOUN
taxlaw-2831	721	14	,	,	PUNCT
taxlaw-2831	721	15	and	and	CCONJ
taxlaw-2831	721	16	many	many	ADJ
taxlaw-2831	721	17	have	have	AUX
taxlaw-2831	721	18	urged	urge	VERB
taxlaw-2831	721	19	the	the	DET
taxlaw-2831	721	20	elimination	elimination	NOUN
taxlaw-2831	721	21	of	of	ADP
taxlaw-2831	721	22	crummey	crummey	PROPN
taxlaw-2831	721	23	powers	power	NOUN
taxlaw-2831	721	24	,	,	PUNCT
taxlaw-2831	721	25	151	151	NUM
taxlaw-2831	721	26	but	but	CCONJ
taxlaw-2831	721	27	this	this	DET
taxlaw-2831	721	28	author	author	NOUN
taxlaw-2831	721	29	proposes	propose	VERB
taxlaw-2831	721	30	to	to	PART
taxlaw-2831	721	31	have	have	VERB
taxlaw-2831	721	32	the	the	DET
taxlaw-2831	721	33	annual	annual	ADJ
taxlaw-2831	721	34	exclusion	exclusion	NOUN
taxlaw-2831	721	35	return	return	NOUN
taxlaw-2831	721	36	to	to	ADP
taxlaw-2831	721	37	its	its	PRON
taxlaw-2831	721	38	original	original	ADJ
taxlaw-2831	721	39	stated	state	VERB
taxlaw-2831	721	40	purpose	purpose	NOUN
taxlaw-2831	721	41	of	of	ADP
taxlaw-2831	721	42	eliminating	eliminate	VERB
taxlaw-2831	721	43	the	the	DET
taxlaw-2831	721	44	need	need	NOUN
taxlaw-2831	721	45	to	to	PART
taxlaw-2831	721	46	keep	keep	VERB
taxlaw-2831	721	47	track	track	NOUN
taxlaw-2831	721	48	of	of	ADP
taxlaw-2831	721	49	minor	minor	ADJ
taxlaw-2831	721	50	gifts	gift	NOUN
taxlaw-2831	721	51	,	,	PUNCT
taxlaw-2831	721	52	which	which	PRON
taxlaw-2831	721	53	do	do	AUX
taxlaw-2831	721	54	not	not	PART
taxlaw-2831	721	55	substantially	substantially	ADV
taxlaw-2831	721	56	add	add	VERB
taxlaw-2831	721	57	to	to	ADP
taxlaw-2831	721	58	the	the	DET
taxlaw-2831	721	59	donee‘s	donee‘s	PROPN
taxlaw-2831	721	60	wealth	wealth	NOUN
taxlaw-2831	721	61	.	.	PUNCT
taxlaw-2831	722	1	the	the	DET
taxlaw-2831	722	2	simpler	simple	ADJ
taxlaw-2831	722	3	gift	gift	NOUN
taxlaw-2831	722	4	tax	tax	NOUN
taxlaw-2831	722	5	,	,	PUNCT
taxlaw-2831	722	6	therefore	therefore	ADV
taxlaw-2831	722	7	,	,	PUNCT
taxlaw-2831	722	8	includes	include	VERB
taxlaw-2831	722	9	an	an	DET
taxlaw-2831	722	10	annual	annual	ADJ
taxlaw-2831	722	11	exclusion	exclusion	NOUN
taxlaw-2831	722	12	for	for	ADP
taxlaw-2831	722	13	small	small	ADJ
taxlaw-2831	722	14	outright	outright	ADJ
taxlaw-2831	722	15	gifts	gift	NOUN
taxlaw-2831	722	16	(	(	PUNCT
taxlaw-2831	722	17	capped	cap	VERB
taxlaw-2831	722	18	at	at	ADP
taxlaw-2831	722	19	$	$	SYM
taxlaw-2831	722	20	2,000	2,000	NUM
taxlaw-2831	722	21	,	,	PUNCT
taxlaw-2831	722	22	with	with	ADP
taxlaw-2831	722	23	inflation	inflation	NOUN
taxlaw-2831	722	24	adjustments	adjustment	NOUN
taxlaw-2831	722	25	,	,	PUNCT
taxlaw-2831	722	26	aggregated	aggregate	VERB
taxlaw-2831	722	27	yearly	yearly	ADV
taxlaw-2831	722	28	per	per	ADP
taxlaw-2831	722	29	donee	donee	NOUN
taxlaw-2831	722	30	)	)	PUNCT
taxlaw-2831	722	31	.	.	PUNCT
taxlaw-2831	723	1	152	152	NUM
taxlaw-2831	723	2	143	143	NUM
taxlaw-2831	723	3	see	see	VERB
taxlaw-2831	723	4	cooper	cooper	PROPN
taxlaw-2831	723	5	,	,	PUNCT
taxlaw-2831	723	6	supra	supra	PROPN
taxlaw-2831	723	7	note	note	PROPN
taxlaw-2831	723	8	122	122	NUM
taxlaw-2831	723	9	,	,	PUNCT
taxlaw-2831	723	10	at	at	ADP
taxlaw-2831	723	11	247	247	NUM
taxlaw-2831	723	12	(	(	PUNCT
taxlaw-2831	723	13	―for	―for	ADP
taxlaw-2831	723	14	the	the	DET
taxlaw-2831	723	15	time	time	NOUN
taxlaw-2831	723	16	being	be	AUX
taxlaw-2831	723	17	,	,	PUNCT
taxlaw-2831	723	18	there	there	PRON
taxlaw-2831	723	19	are	be	VERB
taxlaw-2831	723	20	a	a	DET
taxlaw-2831	723	21	number	number	NOUN
taxlaw-2831	723	22	of	of	ADP
taxlaw-2831	723	23	steps	step	NOUN
taxlaw-2831	723	24	which	which	PRON
taxlaw-2831	723	25	have	have	AUX
taxlaw-2831	723	26	been	be	AUX
taxlaw-2831	723	27	described	describe	VERB
taxlaw-2831	723	28	above	above	ADP
taxlaw-2831	723	29	that	that	PRON
taxlaw-2831	723	30	can	can	AUX
taxlaw-2831	723	31	reasonably	reasonably	ADV
taxlaw-2831	723	32	be	be	AUX
taxlaw-2831	723	33	taken	take	VERB
taxlaw-2831	723	34	to	to	PART
taxlaw-2831	723	35	improve	improve	VERB
taxlaw-2831	723	36	the	the	DET
taxlaw-2831	723	37	estate	estate	NOUN
taxlaw-2831	723	38	and	and	CCONJ
taxlaw-2831	723	39	gift	gift	NOUN
taxlaw-2831	723	40	tax	tax	NOUN
taxlaw-2831	723	41	.	.	PUNCT
taxlaw-2831	724	1	those	those	DET
taxlaw-2831	724	2	measures	measure	NOUN
taxlaw-2831	724	3	,	,	PUNCT
taxlaw-2831	724	4	in	in	ADP
taxlaw-2831	724	5	particular	particular	ADJ
taxlaw-2831	724	6	the	the	DET
taxlaw-2831	724	7	modifications	modification	NOUN
taxlaw-2831	724	8	in	in	ADP
taxlaw-2831	724	9	valuation	valuation	NOUN
taxlaw-2831	724	10	procedures	procedure	NOUN
taxlaw-2831	724	11	to	to	PART
taxlaw-2831	724	12	stop	stop	VERB
taxlaw-2831	724	13	the	the	DET
taxlaw-2831	724	14	absurd	absurd	ADJ
taxlaw-2831	724	15	abuses	abuse	NOUN
taxlaw-2831	724	16	now	now	ADV
taxlaw-2831	724	17	occurring	occur	VERB
taxlaw-2831	724	18	,	,	PUNCT
taxlaw-2831	724	19	will	will	AUX
taxlaw-2831	724	20	do	do	VERB
taxlaw-2831	724	21	much	much	ADJ
taxlaw-2831	724	22	to	to	PART
taxlaw-2831	724	23	protect	protect	VERB
taxlaw-2831	724	24	the	the	DET
taxlaw-2831	724	25	tax	tax	NOUN
taxlaw-2831	724	26	base	base	NOUN
taxlaw-2831	724	27	and	and	CCONJ
taxlaw-2831	724	28	improve	improve	VERB
taxlaw-2831	724	29	the	the	DET
taxlaw-2831	724	30	fairness	fairness	NOUN
taxlaw-2831	724	31	and	and	CCONJ
taxlaw-2831	724	32	effectiveness	effectiveness	NOUN
taxlaw-2831	724	33	of	of	ADP
taxlaw-2831	724	34	the	the	DET
taxlaw-2831	724	35	tax	tax	NOUN
taxlaw-2831	724	36	in	in	ADP
taxlaw-2831	724	37	reaching	reach	VERB
taxlaw-2831	724	38	existing	exist	VERB
taxlaw-2831	724	39	accumulated	accumulate	VERB
taxlaw-2831	724	40	wealth	wealth	NOUN
taxlaw-2831	724	41	.	.	PUNCT
taxlaw-2831	725	1	as	as	ADP
taxlaw-2831	725	2	for	for	ADP
taxlaw-2831	725	3	estate	estate	NOUN
taxlaw-2831	725	4	freezing	freezing	NOUN
taxlaw-2831	725	5	,	,	PUNCT
taxlaw-2831	725	6	some	some	DET
taxlaw-2831	725	7	improvements	improvement	NOUN
taxlaw-2831	725	8	in	in	ADP
taxlaw-2831	725	9	sections	section	NOUN
taxlaw-2831	725	10	2036	2036	NUM
taxlaw-2831	725	11	and	and	CCONJ
taxlaw-2831	725	12	2038	2038	NUM
taxlaw-2831	725	13	can	can	AUX
taxlaw-2831	725	14	raise	raise	VERB
taxlaw-2831	725	15	the	the	DET
taxlaw-2831	725	16	ante	ante	NOUN
taxlaw-2831	725	17	substantially	substantially	ADV
taxlaw-2831	725	18	for	for	ADP
taxlaw-2831	725	19	taxpayers	taxpayer	NOUN
taxlaw-2831	725	20	who	who	PRON
taxlaw-2831	725	21	want	want	VERB
taxlaw-2831	725	22	to	to	PART
taxlaw-2831	725	23	transfer	transfer	VERB
taxlaw-2831	725	24	future	future	ADJ
taxlaw-2831	725	25	growth	growth	NOUN
taxlaw-2831	725	26	to	to	ADP
taxlaw-2831	725	27	their	their	PRON
taxlaw-2831	725	28	prospective	prospective	ADJ
taxlaw-2831	725	29	heirs	heir	NOUN
taxlaw-2831	725	30	,	,	PUNCT
taxlaw-2831	725	31	and	and	CCONJ
taxlaw-2831	725	32	thereby	thereby	ADV
taxlaw-2831	725	33	limit	limit	VERB
taxlaw-2831	725	34	the	the	DET
taxlaw-2831	725	35	greatest	great	ADJ
taxlaw-2831	725	36	abuses	abuse	NOUN
taxlaw-2831	725	37	in	in	ADP
taxlaw-2831	725	38	this	this	DET
taxlaw-2831	725	39	area.‖	area.‖	NOUN
taxlaw-2831	725	40	)	)	PUNCT
taxlaw-2831	725	41	.	.	PUNCT
taxlaw-2831	726	1	144	144	NUM
taxlaw-2831	726	2	see	see	VERB
taxlaw-2831	726	3	s.	s.	PROPN
taxlaw-2831	726	4	rep	rep	PROPN
taxlaw-2831	726	5	.	.	PUNCT
taxlaw-2831	727	1	no	no	INTJ
taxlaw-2831	727	2	.	.	NOUN
taxlaw-2831	728	1	665	665	NUM
taxlaw-2831	728	2	,	,	PUNCT
taxlaw-2831	728	3	72d	72d	NOUN
taxlaw-2831	728	4	cong	cong	PROPN
taxlaw-2831	728	5	.	.	PROPN
taxlaw-2831	728	6	,	,	PUNCT
taxlaw-2831	728	7	1st	1st	ADJ
taxlaw-2831	728	8	sess	sess	NOUN
taxlaw-2831	728	9	.	.	PUNCT
taxlaw-2831	729	1	41	41	NUM
taxlaw-2831	729	2	,	,	PUNCT
taxlaw-2831	729	3	reprinted	reprint	VERB
taxlaw-2831	729	4	in	in	ADP
taxlaw-2831	729	5	(	(	PUNCT
taxlaw-2831	729	6	1939	1939	NUM
taxlaw-2831	729	7	-	-	SYM
taxlaw-2831	729	8	1	1	NUM
taxlaw-2831	729	9	c.	c.	PROPN
taxlaw-2831	729	10	b.	b.	PROPN
taxlaw-2831	729	11	(	(	PUNCT
taxlaw-2831	729	12	pt	pt	PROPN
taxlaw-2831	729	13	.	.	PROPN
taxlaw-2831	729	14	2	2	NUM
taxlaw-2831	729	15	)	)	PUNCT
taxlaw-2831	729	16	525	525	NUM
taxlaw-2831	729	17	-	-	SYM
taxlaw-2831	729	18	526	526	NUM
taxlaw-2831	729	19	;	;	PUNCT
taxlaw-2831	729	20	h.r	h.r	PROPN
taxlaw-2831	729	21	.	.	PROPN
taxlaw-2831	729	22	rep	rep	PROPN
taxlaw-2831	729	23	.	.	PUNCT
taxlaw-2831	730	1	no	no	INTJ
taxlaw-2831	730	2	.	.	NOUN
taxlaw-2831	730	3	708	708	NUM
taxlaw-2831	730	4	,	,	PUNCT
taxlaw-2831	730	5	72d	72d	NOUN
taxlaw-2831	730	6	cong	cong	PROPN
taxlaw-2831	730	7	.	.	PROPN
taxlaw-2831	730	8	,	,	PUNCT
taxlaw-2831	730	9	1st	1st	ADJ
taxlaw-2831	730	10	sess	sess	NOUN
taxlaw-2831	730	11	.	.	PUNCT
taxlaw-2831	731	1	29	29	NUM
taxlaw-2831	731	2	-	-	SYM
taxlaw-2831	731	3	30	30	NUM
taxlaw-2831	731	4	,	,	PUNCT
taxlaw-2831	731	5	reprinted	reprint	VERB
taxlaw-2831	731	6	in	in	ADP
taxlaw-2831	731	7	1939	1939	NUM
taxlaw-2831	731	8	-	-	SYM
taxlaw-2831	731	9	1	1	NUM
taxlaw-2831	731	10	c.	c.	PROPN
taxlaw-2831	731	11	b.	b.	PROPN
taxlaw-2831	731	12	(	(	PUNCT
taxlaw-2831	731	13	pt	pt	PROPN
taxlaw-2831	731	14	.	.	PROPN
taxlaw-2831	731	15	2	2	NUM
taxlaw-2831	731	16	)	)	PUNCT
taxlaw-2831	731	17	478	478	NUM
taxlaw-2831	731	18	)	)	PUNCT
taxlaw-2831	731	19	.	.	PUNCT
taxlaw-2831	732	1	145	145	NUM
taxlaw-2831	732	2	see	see	VERB
taxlaw-2831	732	3	brown	brown	ADJ
taxlaw-2831	732	4	,	,	PUNCT
taxlaw-2831	732	5	supra	supra	PROPN
taxlaw-2831	732	6	note	note	NOUN
taxlaw-2831	732	7	123	123	NUM
taxlaw-2831	732	8	,	,	PUNCT
taxlaw-2831	732	9	at	at	ADP
taxlaw-2831	732	10	483	483	NUM
taxlaw-2831	732	11	(	(	PUNCT
taxlaw-2831	732	12	―the	―the	DET
taxlaw-2831	732	13	legislative	legislative	ADJ
taxlaw-2831	732	14	history	history	NOUN
taxlaw-2831	732	15	to	to	ADP
taxlaw-2831	732	16	the	the	DET
taxlaw-2831	732	17	1932	1932	NUM
taxlaw-2831	732	18	act	act	NOUN
taxlaw-2831	732	19	clearly	clearly	ADV
taxlaw-2831	732	20	indicates	indicate	VERB
taxlaw-2831	732	21	that	that	SCONJ
taxlaw-2831	732	22	the	the	DET
taxlaw-2831	732	23	principal	principal	ADJ
taxlaw-2831	732	24	policy	policy	NOUN
taxlaw-2831	732	25	behind	behind	ADP
taxlaw-2831	732	26	the	the	DET
taxlaw-2831	732	27	gift	gift	NOUN
taxlaw-2831	732	28	tax	tax	NOUN
taxlaw-2831	732	29	annual	annual	ADJ
taxlaw-2831	732	30	exclusion	exclusion	NOUN
taxlaw-2831	732	31	is	be	AUX
taxlaw-2831	732	32	administrative	administrative	ADJ
taxlaw-2831	732	33	in	in	ADP
taxlaw-2831	732	34	nature	nature	NOUN
taxlaw-2831	732	35	--	--	PUNCT
taxlaw-2831	732	36	to	to	PART
taxlaw-2831	732	37	avoid	avoid	VERB
taxlaw-2831	732	38	the	the	DET
taxlaw-2831	732	39	necessity	necessity	NOUN
taxlaw-2831	732	40	of	of	ADP
taxlaw-2831	732	41	tracking	track	VERB
taxlaw-2831	732	42	small	small	ADJ
taxlaw-2831	732	43	gifts	gift	NOUN
taxlaw-2831	732	44	which	which	PRON
taxlaw-2831	732	45	do	do	AUX
taxlaw-2831	732	46	not	not	PART
taxlaw-2831	732	47	materially	materially	ADV
taxlaw-2831	732	48	avoid	avoid	VERB
taxlaw-2831	732	49	the	the	DET
taxlaw-2831	732	50	federal	federal	ADJ
taxlaw-2831	732	51	transfer	transfer	NOUN
taxlaw-2831	732	52	tax	tax	NOUN
taxlaw-2831	732	53	system.‖	system.‖	NOUN
taxlaw-2831	732	54	)	)	PUNCT
taxlaw-2831	732	55	.	.	PUNCT
taxlaw-2831	733	1	146	146	NUM
taxlaw-2831	733	2	see	see	VERB
taxlaw-2831	733	3	cooper	cooper	NOUN
taxlaw-2831	733	4	,	,	PUNCT
taxlaw-2831	733	5	ghosts	ghost	NOUN
taxlaw-2831	733	6	of	of	ADP
taxlaw-2831	733	7	1932	1932	NUM
taxlaw-2831	733	8	,	,	PUNCT
taxlaw-2831	733	9	supra	supra	PROPN
taxlaw-2831	733	10	note	note	NOUN
taxlaw-2831	733	11	21	21	NUM
taxlaw-2831	733	12	.	.	PUNCT
taxlaw-2831	733	13	147	147	NUM
taxlaw-2831	733	14	as	as	ADP
taxlaw-2831	733	15	brown	brown	ADJ
taxlaw-2831	733	16	points	point	NOUN
taxlaw-2831	733	17	out	out	ADP
taxlaw-2831	733	18	:	:	PUNCT
taxlaw-2831	733	19	―.	―.	PROPN
taxlaw-2831	733	20	.	.	PUNCT
taxlaw-2831	733	21	.	.	PUNCT
taxlaw-2831	734	1	the	the	DET
taxlaw-2831	734	2	$	$	SYM
taxlaw-2831	734	3	5,000	5,000	NUM
taxlaw-2831	734	4	annual	annual	ADJ
taxlaw-2831	734	5	exclusion	exclusion	NOUN
taxlaw-2831	734	6	enacted	enact	VERB
taxlaw-2831	734	7	as	as	ADP
taxlaw-2831	734	8	part	part	NOUN
taxlaw-2831	734	9	of	of	ADP
taxlaw-2831	734	10	the	the	DET
taxlaw-2831	734	11	1932	1932	NUM
taxlaw-2831	734	12	act	act	NOUN
taxlaw-2831	734	13	was	be	AUX
taxlaw-2831	734	14	a	a	DET
taxlaw-2831	734	15	very	very	ADV
taxlaw-2831	734	16	significant	significant	ADJ
taxlaw-2831	734	17	exclusion	exclusion	NOUN
taxlaw-2831	734	18	amount	amount	NOUN
taxlaw-2831	734	19	relative	relative	ADJ
taxlaw-2831	734	20	to	to	ADP
taxlaw-2831	734	21	the	the	DET
taxlaw-2831	734	22	size	size	NOUN
taxlaw-2831	734	23	of	of	ADP
taxlaw-2831	734	24	the	the	DET
taxlaw-2831	734	25	specific	specific	ADJ
taxlaw-2831	734	26	exemption	exemption	NOUN
taxlaw-2831	734	27	amount	amount	NOUN
taxlaw-2831	734	28	of	of	ADP
taxlaw-2831	734	29	$	$	SYM
taxlaw-2831	734	30	50,000	50,000	NUM
taxlaw-2831	734	31	in	in	ADP
taxlaw-2831	734	32	the	the	DET
taxlaw-2831	734	33	gift	gift	NOUN
taxlaw-2831	734	34	tax	tax	NOUN
taxlaw-2831	734	35	and	and	CCONJ
taxlaw-2831	734	36	hence	hence	ADV
taxlaw-2831	734	37	would	would	AUX
taxlaw-2831	734	38	be	be	AUX
taxlaw-2831	734	39	expected	expect	VERB
taxlaw-2831	734	40	to	to	PART
taxlaw-2831	734	41	generate	generate	VERB
taxlaw-2831	734	42	gifts	gift	NOUN
taxlaw-2831	734	43	designed	design	VERB
taxlaw-2831	734	44	to	to	PART
taxlaw-2831	734	45	reduce	reduce	VERB
taxlaw-2831	734	46	future	future	ADJ
taxlaw-2831	734	47	estate	estate	NOUN
taxlaw-2831	734	48	tax	tax	NOUN
taxlaw-2831	734	49	liability.‖	liability.‖	NOUN
taxlaw-2831	734	50	brown	brown	ADJ
taxlaw-2831	734	51	,	,	PUNCT
taxlaw-2831	734	52	supra	supra	PROPN
taxlaw-2831	734	53	note	note	NOUN
taxlaw-2831	734	54	123	123	NUM
taxlaw-2831	734	55	,	,	PUNCT
taxlaw-2831	734	56	at	at	ADP
taxlaw-2831	734	57	486	486	NUM
taxlaw-2831	734	58	.	.	PUNCT
taxlaw-2831	735	1	in	in	ADP
taxlaw-2831	735	2	addition	addition	NOUN
taxlaw-2831	735	3	,	,	PUNCT
taxlaw-2831	735	4	he	he	PRON
taxlaw-2831	735	5	notes	note	VERB
taxlaw-2831	735	6	that	that	SCONJ
taxlaw-2831	735	7	if	if	SCONJ
taxlaw-2831	735	8	you	you	PRON
taxlaw-2831	735	9	analogize	analogize	VERB
taxlaw-2831	735	10	those	those	DET
taxlaw-2831	735	11	amounts	amount	NOUN
taxlaw-2831	735	12	to	to	ADP
taxlaw-2831	735	13	2012	2012	NUM
taxlaw-2831	735	14	numbers	number	NOUN
taxlaw-2831	735	15	,	,	PUNCT
taxlaw-2831	735	16	as	as	ADP
taxlaw-2831	735	17	a	a	DET
taxlaw-2831	735	18	ten	ten	NUM
taxlaw-2831	735	19	percent	percent	NOUN
taxlaw-2831	735	20	portion	portion	NOUN
taxlaw-2831	735	21	of	of	ADP
taxlaw-2831	735	22	the	the	DET
taxlaw-2831	735	23	exemption	exemption	NOUN
taxlaw-2831	735	24	or	or	CCONJ
taxlaw-2831	735	25	to	to	PART
taxlaw-2831	735	26	account	account	VERB
taxlaw-2831	735	27	for	for	ADP
taxlaw-2831	735	28	inflation	inflation	NOUN
taxlaw-2831	735	29	,	,	PUNCT
taxlaw-2831	735	30	the	the	DET
taxlaw-2831	735	31	1932	1932	NUM
taxlaw-2831	735	32	$	$	SYM
taxlaw-2831	735	33	5,000	5,000	NUM
taxlaw-2831	735	34	annual	annual	ADJ
taxlaw-2831	735	35	exclusion	exclusion	NOUN
taxlaw-2831	735	36	would	would	AUX
taxlaw-2831	735	37	amount	amount	VERB
taxlaw-2831	735	38	,	,	PUNCT
taxlaw-2831	735	39	respectively	respectively	ADV
taxlaw-2831	735	40	,	,	PUNCT
taxlaw-2831	735	41	to	to	ADP
taxlaw-2831	735	42	$	$	SYM
taxlaw-2831	735	43	500,000	500,000	NUM
taxlaw-2831	735	44	or	or	CCONJ
taxlaw-2831	735	45	to	to	ADP
taxlaw-2831	735	46	approximately	approximately	ADV
taxlaw-2831	735	47	$	$	SYM
taxlaw-2831	735	48	77,000	77,000	NUM
taxlaw-2831	735	49	.	.	PUNCT
taxlaw-2831	736	1	brown	brown	ADJ
taxlaw-2831	736	2	,	,	PUNCT
taxlaw-2831	736	3	supra	supra	PROPN
taxlaw-2831	736	4	note	note	NOUN
taxlaw-2831	736	5	123	123	NUM
taxlaw-2831	736	6	,	,	PUNCT
taxlaw-2831	736	7	at	at	ADP
taxlaw-2831	736	8	486	486	NUM
taxlaw-2831	736	9	.	.	NOUN
taxlaw-2831	736	10	148	148	NUM
taxlaw-2831	737	1	the	the	DET
taxlaw-2831	737	2	1932	1932	NUM
taxlaw-2831	737	3	act	act	NOUN
taxlaw-2831	737	4	included	include	VERB
taxlaw-2831	737	5	lower	low	ADJ
taxlaw-2831	737	6	rates	rate	NOUN
taxlaw-2831	737	7	,	,	PUNCT
taxlaw-2831	737	8	a	a	DET
taxlaw-2831	737	9	separate	separate	ADJ
taxlaw-2831	737	10	cumulate	cumulate	ADJ
taxlaw-2831	737	11	rate	rate	NOUN
taxlaw-2831	737	12	structure	structure	NOUN
taxlaw-2831	737	13	,	,	PUNCT
taxlaw-2831	737	14	and	and	CCONJ
taxlaw-2831	737	15	a	a	DET
taxlaw-2831	737	16	separate	separate	ADJ
taxlaw-2831	737	17	exemption	exemption	NOUN
taxlaw-2831	737	18	amount	amount	NOUN
taxlaw-2831	737	19	for	for	ADP
taxlaw-2831	737	20	gifts	gift	NOUN
taxlaw-2831	737	21	than	than	ADP
taxlaw-2831	737	22	the	the	DET
taxlaw-2831	737	23	ones	one	NOUN
taxlaw-2831	737	24	imposed	impose	VERB
taxlaw-2831	737	25	by	by	ADP
taxlaw-2831	737	26	the	the	DET
taxlaw-2831	737	27	estate	estate	NOUN
taxlaw-2831	737	28	tax	tax	NOUN
taxlaw-2831	737	29	.	.	PUNCT
taxlaw-2831	738	1	in	in	ADP
taxlaw-2831	738	2	addition	addition	NOUN
taxlaw-2831	738	3	,	,	PUNCT
taxlaw-2831	738	4	as	as	ADP
taxlaw-2831	738	5	today‘s	today‘s	ADJ
taxlaw-2831	738	6	gift	gift	NOUN
taxlaw-2831	738	7	tax	tax	NOUN
taxlaw-2831	738	8	,	,	PUNCT
taxlaw-2831	738	9	the	the	DET
taxlaw-2831	738	10	1932	1932	NUM
taxlaw-2831	738	11	gift	gift	NOUN
taxlaw-2831	738	12	tax	tax	NOUN
taxlaw-2831	738	13	was	be	AUX
taxlaw-2831	738	14	computed	compute	VERB
taxlaw-2831	738	15	on	on	ADP
taxlaw-2831	738	16	a	a	DET
taxlaw-2831	738	17	tax	tax	NOUN
taxlaw-2831	738	18	exclusive	exclusive	ADJ
taxlaw-2831	738	19	basis	basis	NOUN
taxlaw-2831	738	20	.	.	PUNCT
taxlaw-2831	739	1	149	149	NUM
taxlaw-2831	739	2	revenue	revenue	NOUN
taxlaw-2831	739	3	act	act	NOUN
taxlaw-2831	739	4	of	of	ADP
taxlaw-2831	739	5	1932	1932	NUM
taxlaw-2831	739	6	,	,	PUNCT
taxlaw-2831	739	7	c.	c.	PROPN
taxlaw-2831	739	8	209	209	NUM
taxlaw-2831	739	9	,	,	PUNCT
taxlaw-2831	739	10	47	47	NUM
taxlaw-2831	739	11	stat	stat	NOUN
taxlaw-2831	739	12	.	.	PUNCT
taxlaw-2831	740	1	169	169	NUM
taxlaw-2831	740	2	.	.	X
taxlaw-2831	741	1	150	150	NUM
taxlaw-2831	741	2	see	see	VERB
taxlaw-2831	741	3	joulfaian	joulfaian	PROPN
taxlaw-2831	741	4	,	,	PUNCT
taxlaw-2831	741	5	supra	supra	PROPN
taxlaw-2831	741	6	note	note	NOUN
taxlaw-2831	741	7	125	125	NUM
taxlaw-2831	741	8	,	,	PUNCT
taxlaw-2831	741	9	at	at	ADP
taxlaw-2831	741	10	1924	1924	NUM
taxlaw-2831	741	11	-	-	SYM
taxlaw-2831	741	12	1925	1925	NUM
taxlaw-2831	741	13	.	.	PUNCT
taxlaw-2831	742	1	151	151	NUM
taxlaw-2831	742	2	see	see	NOUN
taxlaw-2831	742	3	,	,	PUNCT
taxlaw-2831	742	4	e.g.	e.g.	ADV
taxlaw-2831	742	5	,	,	PUNCT
taxlaw-2831	742	6	brown	brown	ADJ
taxlaw-2831	742	7	,	,	PUNCT
taxlaw-2831	742	8	supra	supra	PROPN
taxlaw-2831	742	9	note	note	NOUN
taxlaw-2831	742	10	123	123	NUM
taxlaw-2831	742	11	;	;	PUNCT
taxlaw-2831	742	12	crawford	crawford	PROPN
taxlaw-2831	742	13	,	,	PUNCT
taxlaw-2831	742	14	supra	supra	PROPN
taxlaw-2831	742	15	note	note	PROPN
taxlaw-2831	742	16	29	29	NUM
taxlaw-2831	742	17	,	,	PUNCT
taxlaw-2831	742	18	at	at	ADP
taxlaw-2831	742	19	446	446	NUM
taxlaw-2831	742	20	(	(	PUNCT
taxlaw-2831	742	21	―[congress	―[congress	PROPN
taxlaw-2831	742	22	]	]	PUNCT
taxlaw-2831	742	23	should	should	AUX
taxlaw-2831	742	24	eliminate	eliminate	VERB
taxlaw-2831	742	25	the	the	DET
taxlaw-2831	742	26	present	present	ADJ
taxlaw-2831	742	27	interest	interest	NOUN
taxlaw-2831	742	28	requirement	requirement	NOUN
taxlaw-2831	742	29	and	and	CCONJ
taxlaw-2831	742	30	in	in	ADP
taxlaw-2831	742	31	lieu	lieu	PROPN
taxlaw-2831	742	32	thereof	thereof	ADV
taxlaw-2831	742	33	,	,	PUNCT
taxlaw-2831	742	34	allow	allow	VERB
taxlaw-2831	742	35	to	to	PART
taxlaw-2831	742	36	qualify	qualify	VERB
taxlaw-2831	742	37	for	for	ADP
taxlaw-2831	742	38	the	the	DET
taxlaw-2831	742	39	annual	annual	ADJ
taxlaw-2831	742	40	exclusion	exclusion	NOUN
taxlaw-2831	742	41	only	only	ADV
taxlaw-2831	742	42	outright	outright	ADJ
taxlaw-2831	742	43	transfers	transfer	NOUN
taxlaw-2831	742	44	and	and	CCONJ
taxlaw-2831	742	45	transfers	transfer	NOUN
taxlaw-2831	742	46	in	in	ADP
taxlaw-2831	742	47	trust	trust	NOUN
taxlaw-2831	742	48	that	that	PRON
taxlaw-2831	742	49	meet	meet	VERB
taxlaw-2831	742	50	the	the	DET
taxlaw-2831	742	51	requirements	requirement	NOUN
taxlaw-2831	742	52	of	of	ADP
taxlaw-2831	742	53	section	section	NOUN
taxlaw-2831	742	54	2642(c).‖	2642(c).‖	NUM
taxlaw-2831	742	55	)	)	PUNCT
taxlaw-2831	742	56	;	;	PUNCT
taxlaw-2831	742	57	jeffrey	jeffrey	PROPN
taxlaw-2831	742	58	g.	g.	PROPN
taxlaw-2831	742	59	sherman	sherman	PROPN
taxlaw-2831	742	60	,	,	PUNCT
taxlaw-2831	742	61	'	'	PUNCT
taxlaw-2831	742	62	tis	tis	VERB
taxlaw-2831	742	63	a	a	DET
taxlaw-2831	742	64	gift	gift	NOUN
taxlaw-2831	742	65	to	to	PART
taxlaw-2831	742	66	be	be	AUX
taxlaw-2831	742	67	simple	simple	ADJ
taxlaw-2831	742	68	:	:	PUNCT
taxlaw-2831	742	69	the	the	DET
taxlaw-2831	742	70	need	need	NOUN
taxlaw-2831	742	71	for	for	ADP
taxlaw-2831	742	72	a	a	DET
taxlaw-2831	742	73	new	new	ADJ
taxlaw-2831	742	74	definition	definition	NOUN
taxlaw-2831	742	75	of	of	ADP
taxlaw-2831	742	76	"	"	PUNCT
taxlaw-2831	742	77	future	future	ADJ
taxlaw-2831	742	78	interest	interest	NOUN
taxlaw-2831	742	79	"	"	PUNCT
taxlaw-2831	742	80	for	for	ADP
taxlaw-2831	742	81	gift	gift	NOUN
taxlaw-2831	742	82	tax	tax	NOUN
taxlaw-2831	742	83	purposes	purpose	NOUN
taxlaw-2831	742	84	,	,	PUNCT
taxlaw-2831	742	85	55	55	NUM
taxlaw-2831	742	86	u.	u.	NOUN
taxlaw-2831	742	87	cin	cin	PROPN
taxlaw-2831	742	88	.	.	PUNCT
taxlaw-2831	743	1	l.	l.	PROPN
taxlaw-2831	743	2	rev	rev	PROPN
taxlaw-2831	743	3	.	.	PROPN
taxlaw-2831	743	4	585	585	NUM
taxlaw-2831	743	5	,	,	PUNCT
taxlaw-2831	743	6	666	666	NUM
taxlaw-2831	743	7	(	(	PUNCT
taxlaw-2831	743	8	1987	1987	NUM
taxlaw-2831	743	9	)	)	PUNCT
taxlaw-2831	744	1	[	[	X
taxlaw-2831	744	2	hereinafter	hereinafter	NOUN
taxlaw-2831	744	3	sherman	sherman	NOUN
taxlaw-2831	744	4	]	]	PUNCT
taxlaw-2831	744	5	(	(	PUNCT
taxlaw-2831	744	6	proposing	propose	VERB
taxlaw-2831	744	7	that	that	SCONJ
taxlaw-2831	744	8	a	a	DET
taxlaw-2831	744	9	demand	demand	NOUN
taxlaw-2831	744	10	right	right	NOUN
taxlaw-2831	744	11	,	,	PUNCT
taxlaw-2831	744	12	like	like	ADP
taxlaw-2831	744	13	in	in	ADP
taxlaw-2831	744	14	crummey	crummey	NOUN
taxlaw-2831	744	15	,	,	PUNCT
taxlaw-2831	744	16	not	not	PART
taxlaw-2831	744	17	constitute	constitute	VERB
taxlaw-2831	744	18	a	a	DET
taxlaw-2831	744	19	present	present	ADJ
taxlaw-2831	744	20	interest	interest	NOUN
taxlaw-2831	744	21	for	for	ADP
taxlaw-2831	744	22	annual	annual	ADJ
taxlaw-2831	744	23	exclusion	exclusion	NOUN
taxlaw-2831	744	24	purposes	purpose	NOUN
taxlaw-2831	744	25	)	)	PUNCT
taxlaw-2831	744	26	;	;	PUNCT
taxlaw-2831	744	27	surrey	surrey	PROPN
taxlaw-2831	744	28	,	,	PUNCT
taxlaw-2831	744	29	supra	supra	PROPN
taxlaw-2831	744	30	note	note	PROPN
taxlaw-2831	744	31	21	21	NUM
taxlaw-2831	744	32	,	,	PUNCT
taxlaw-2831	744	33	at	at	ADP
taxlaw-2831	744	34	695	695	NUM
taxlaw-2831	744	35	.	.	PUNCT
taxlaw-2831	745	1	152	152	NUM
taxlaw-2831	745	2	see	see	VERB
taxlaw-2831	745	3	crawford	crawford	PROPN
taxlaw-2831	745	4	,	,	PUNCT
taxlaw-2831	745	5	supra	supra	PROPN
taxlaw-2831	745	6	note	note	PROPN
taxlaw-2831	745	7	29	29	NUM
taxlaw-2831	745	8	,	,	PUNCT
taxlaw-2831	745	9	at	at	ADP
taxlaw-2831	745	10	444	444	NUM
taxlaw-2831	745	11	-	-	SYM
taxlaw-2831	745	12	45	45	NUM
taxlaw-2831	745	13	(	(	PUNCT
taxlaw-2831	745	14	―crummey	―crummey	ADJ
taxlaw-2831	745	15	trusts	trust	NOUN
taxlaw-2831	745	16	are	be	AUX
taxlaw-2831	745	17	complex	complex	ADJ
taxlaw-2831	745	18	instruments	instrument	NOUN
taxlaw-2831	745	19	that	that	PRON
taxlaw-2831	745	20	require	require	VERB
taxlaw-2831	745	21	substantial	substantial	ADJ
taxlaw-2831	745	22	professional	professional	ADJ
taxlaw-2831	745	23	advice	advice	NOUN
taxlaw-2831	745	24	;	;	PUNCT
taxlaw-2831	745	25	provisions	provision	NOUN
taxlaw-2831	745	26	like	like	ADP
taxlaw-2831	745	27	those	those	PRON
taxlaw-2831	745	28	above	above	ADV
taxlaw-2831	745	29	are	be	AUX
taxlaw-2831	745	30	entirely	entirely	ADV
taxlaw-2831	745	31	tax	tax	NOUN
taxlaw-2831	745	32	-	-	PUNCT
taxlaw-2831	745	33	driven.‖	driven.‖	NOUN
taxlaw-2831	745	34	)	)	PUNCT
taxlaw-2831	745	35	;	;	PUNCT
taxlaw-2831	745	36	sherman	sherman	PROPN
taxlaw-2831	745	37	,	,	PUNCT
taxlaw-2831	745	38	supra	supra	PROPN
taxlaw-2831	745	39	note	note	PROPN
taxlaw-2831	745	40	151	151	NUM
taxlaw-2831	745	41	,	,	PUNCT
taxlaw-2831	745	42	at	at	ADP
taxlaw-2831	745	43	590	590	NUM
taxlaw-2831	745	44	(	(	PUNCT
taxlaw-2831	745	45	―one	―one	PROPN
taxlaw-2831	745	46	seldom	seldom	ADV
taxlaw-2831	745	47	makes	make	VERB
taxlaw-2831	745	48	a	a	DET
taxlaw-2831	745	49	gift	gift	NOUN
taxlaw-2831	745	50	of	of	ADP
taxlaw-2831	745	51	a	a	DET
taxlaw-2831	745	52	future	future	ADJ
taxlaw-2831	745	53	interest	interest	NOUN
taxlaw-2831	745	54	without	without	ADP
taxlaw-2831	745	55	the	the	DET
taxlaw-2831	745	56	advice	advice	NOUN
taxlaw-2831	745	57	and	and	CCONJ
taxlaw-2831	745	58	intervention	intervention	NOUN
taxlaw-2831	745	59	of	of	ADP
taxlaw-2831	745	60	an	an	DET
taxlaw-2831	745	61	attorney	attorney	NOUN
taxlaw-2831	745	62	or	or	CCONJ
taxlaw-2831	745	63	other	other	ADJ
taxlaw-2831	745	64	professional.‖	professional.‖	NOUN
taxlaw-2831	745	65	)	)	PUNCT
taxlaw-2831	745	66	.	.	PUNCT
taxlaw-2831	746	1	2015	2015	NUM
taxlaw-2831	746	2	]	]	PUNCT
taxlaw-2831	746	3	a	a	DET
taxlaw-2831	746	4	simpler	simple	ADJ
taxlaw-2831	746	5	verifiable	verifiable	ADJ
taxlaw-2831	746	6	gift	gift	NOUN
taxlaw-2831	746	7	tax	tax	NOUN
taxlaw-2831	746	8	205	205	NUM
taxlaw-2831	746	9	while	while	SCONJ
taxlaw-2831	746	10	the	the	DET
taxlaw-2831	746	11	current	current	ADJ
taxlaw-2831	746	12	$	$	SYM
taxlaw-2831	746	13	10,000	10,000	NUM
taxlaw-2831	746	14	(	(	PUNCT
taxlaw-2831	746	15	with	with	ADP
taxlaw-2831	746	16	inflation	inflation	NOUN
taxlaw-2831	746	17	adjustments	adjustment	NOUN
taxlaw-2831	746	18	,	,	PUNCT
taxlaw-2831	746	19	making	make	VERB
taxlaw-2831	746	20	the	the	DET
taxlaw-2831	746	21	2015	2015	NUM
taxlaw-2831	746	22	exclusion	exclusion	NOUN
taxlaw-2831	746	23	cap	cap	NOUN
taxlaw-2831	746	24	at	at	ADP
taxlaw-2831	746	25	$	$	SYM
taxlaw-2831	746	26	14,000	14,000	NUM
taxlaw-2831	746	27	)	)	PUNCT
taxlaw-2831	746	28	annual	annual	ADJ
taxlaw-2831	746	29	exclusion	exclusion	NOUN
taxlaw-2831	746	30	may	may	AUX
taxlaw-2831	746	31	seem	seem	VERB
taxlaw-2831	746	32	more	more	ADV
taxlaw-2831	746	33	palatable	palatable	ADJ
taxlaw-2831	746	34	to	to	ADP
taxlaw-2831	746	35	most	most	ADJ
taxlaw-2831	746	36	people	people	NOUN
taxlaw-2831	746	37	,	,	PUNCT
taxlaw-2831	746	38	it	it	PRON
taxlaw-2831	746	39	is	be	AUX
taxlaw-2831	746	40	clear	clear	ADJ
taxlaw-2831	746	41	that	that	SCONJ
taxlaw-2831	746	42	most	most	ADJ
taxlaw-2831	746	43	of	of	ADP
taxlaw-2831	746	44	the	the	DET
taxlaw-2831	746	45	annual	annual	ADJ
taxlaw-2831	746	46	exclusion	exclusion	NOUN
taxlaw-2831	746	47	is	be	AUX
taxlaw-2831	746	48	not	not	PART
taxlaw-2831	746	49	used	use	VERB
taxlaw-2831	746	50	for	for	ADP
taxlaw-2831	746	51	the	the	DET
taxlaw-2831	746	52	statute‘s	statute‘s	PROPN
taxlaw-2831	746	53	original	original	ADJ
taxlaw-2831	746	54	stated	state	VERB
taxlaw-2831	746	55	purpose	purpose	NOUN
taxlaw-2831	746	56	,	,	PUNCT
taxlaw-2831	746	57	but	but	CCONJ
taxlaw-2831	746	58	is	be	AUX
taxlaw-2831	746	59	instead	instead	ADV
taxlaw-2831	746	60	used	use	VERB
taxlaw-2831	746	61	to	to	PART
taxlaw-2831	746	62	transfer	transfer	VERB
taxlaw-2831	746	63	tax	tax	NOUN
taxlaw-2831	746	64	-	-	PUNCT
taxlaw-2831	746	65	free	free	ADJ
taxlaw-2831	746	66	a	a	DET
taxlaw-2831	746	67	goodly	goodly	ADV
taxlaw-2831	746	68	sum	sum	NOUN
taxlaw-2831	746	69	to	to	ADP
taxlaw-2831	746	70	third	third	ADJ
taxlaw-2831	746	71	parties	party	NOUN
taxlaw-2831	746	72	.	.	PUNCT
taxlaw-2831	747	1	153	153	NUM
taxlaw-2831	747	2	while	while	SCONJ
taxlaw-2831	747	3	generally	generally	ADV
taxlaw-2831	747	4	disallowing	disallow	VERB
taxlaw-2831	747	5	transfers	transfer	NOUN
taxlaw-2831	747	6	in	in	ADP
taxlaw-2831	747	7	trust	trust	NOUN
taxlaw-2831	747	8	to	to	PART
taxlaw-2831	747	9	qualify	qualify	VERB
taxlaw-2831	747	10	for	for	ADP
taxlaw-2831	747	11	the	the	DET
taxlaw-2831	747	12	annual	annual	ADJ
taxlaw-2831	747	13	exclusion	exclusion	NOUN
taxlaw-2831	747	14	,	,	PUNCT
taxlaw-2831	747	15	the	the	DET
taxlaw-2831	747	16	simpler	simple	ADJ
taxlaw-2831	747	17	gift	gift	NOUN
taxlaw-2831	747	18	tax	tax	NOUN
taxlaw-2831	747	19	allows	allow	VERB
taxlaw-2831	747	20	a	a	DET
taxlaw-2831	747	21	slightly	slightly	ADV
taxlaw-2831	747	22	different	different	ADJ
taxlaw-2831	747	23	version	version	NOUN
taxlaw-2831	747	24	of	of	ADP
taxlaw-2831	747	25	what	what	PRON
taxlaw-2831	747	26	is	be	AUX
taxlaw-2831	747	27	currently	currently	ADV
taxlaw-2831	747	28	referred	refer	VERB
taxlaw-2831	747	29	to	to	ADP
taxlaw-2831	747	30	as	as	ADP
taxlaw-2831	747	31	a	a	DET
taxlaw-2831	747	32	minor	minor	ADJ
taxlaw-2831	747	33	trust	trust	NOUN
taxlaw-2831	747	34	under	under	ADP
taxlaw-2831	747	35	section	section	NOUN
taxlaw-2831	747	36	2503(c	2503(c	NUM
taxlaw-2831	747	37	):	):	PUNCT
taxlaw-2831	747	38	it	it	PRON
taxlaw-2831	747	39	would	would	AUX
taxlaw-2831	747	40	extend	extend	VERB
taxlaw-2831	747	41	until	until	SCONJ
taxlaw-2831	747	42	the	the	DET
taxlaw-2831	747	43	donee	donee	NOUN
taxlaw-2831	747	44	turned	turn	VERB
taxlaw-2831	747	45	thirty	thirty	NUM
taxlaw-2831	747	46	years	year	NOUN
taxlaw-2831	747	47	of	of	ADP
taxlaw-2831	747	48	age	age	NOUN
taxlaw-2831	747	49	.	.	PUNCT
taxlaw-2831	748	1	at	at	ADP
taxlaw-2831	748	2	the	the	DET
taxlaw-2831	748	3	donee‘s	donee‘s	PROPN
taxlaw-2831	748	4	thirtieth	thirtieth	ADJ
taxlaw-2831	748	5	birthday	birthday	NOUN
taxlaw-2831	748	6	,	,	PUNCT
taxlaw-2831	748	7	the	the	DET
taxlaw-2831	748	8	trust	trust	NOUN
taxlaw-2831	748	9	would	would	AUX
taxlaw-2831	748	10	terminate	terminate	VERB
taxlaw-2831	748	11	and	and	CCONJ
taxlaw-2831	748	12	pay	pay	VERB
taxlaw-2831	748	13	out	out	ADP
taxlaw-2831	748	14	whatever	whatever	PRON
taxlaw-2831	748	15	was	be	AUX
taxlaw-2831	748	16	held	hold	VERB
taxlaw-2831	748	17	in	in	ADP
taxlaw-2831	748	18	the	the	DET
taxlaw-2831	748	19	trust	trust	NOUN
taxlaw-2831	748	20	(	(	PUNCT
taxlaw-2831	748	21	corpus	corpus	NOUN
taxlaw-2831	748	22	and	and	CCONJ
taxlaw-2831	748	23	accumulated	accumulate	VERB
taxlaw-2831	748	24	income	income	NOUN
taxlaw-2831	748	25	)	)	PUNCT
taxlaw-2831	748	26	to	to	ADP
taxlaw-2831	748	27	the	the	DET
taxlaw-2831	748	28	donee	donee	NOUN
taxlaw-2831	748	29	.	.	PUNCT
taxlaw-2831	749	1	in	in	ADP
taxlaw-2831	749	2	addition	addition	NOUN
taxlaw-2831	749	3	to	to	ADP
taxlaw-2831	749	4	the	the	DET
taxlaw-2831	749	5	annual	annual	ADJ
taxlaw-2831	749	6	exclusion	exclusion	NOUN
taxlaw-2831	749	7	,	,	PUNCT
taxlaw-2831	749	8	the	the	DET
taxlaw-2831	749	9	simplified	simplified	ADJ
taxlaw-2831	749	10	gift	gift	NOUN
taxlaw-2831	749	11	tax	tax	NOUN
taxlaw-2831	749	12	embraces	embrace	NOUN
taxlaw-2831	749	13	and	and	CCONJ
taxlaw-2831	749	14	extends	extend	VERB
taxlaw-2831	749	15	some	some	DET
taxlaw-2831	749	16	consumption	consumption	NOUN
taxlaw-2831	749	17	transfers	transfer	NOUN
taxlaw-2831	749	18	from	from	ADP
taxlaw-2831	749	19	the	the	DET
taxlaw-2831	749	20	gift	gift	NOUN
taxlaw-2831	749	21	tax	tax	NOUN
taxlaw-2831	749	22	.	.	PUNCT
taxlaw-2831	750	1	each	each	PRON
taxlaw-2831	750	2	of	of	ADP
taxlaw-2831	750	3	these	these	DET
taxlaw-2831	750	4	new	new	ADJ
taxlaw-2831	750	5	provisions	provision	NOUN
taxlaw-2831	750	6	will	will	AUX
taxlaw-2831	750	7	amend	amend	VERB
taxlaw-2831	750	8	section	section	NOUN
taxlaw-2831	750	9	2503(e	2503(e	NUM
taxlaw-2831	750	10	)	)	PUNCT
taxlaw-2831	750	11	and	and	CCONJ
taxlaw-2831	750	12	all	all	PRON
taxlaw-2831	750	13	of	of	ADP
taxlaw-2831	750	14	the	the	DET
taxlaw-2831	750	15	section	section	NOUN
taxlaw-2831	750	16	2503(e	2503(e	NUM
taxlaw-2831	750	17	)	)	PUNCT
taxlaw-2831	751	1	exclusions	exclusion	NOUN
taxlaw-2831	751	2	will	will	AUX
taxlaw-2831	751	3	be	be	AUX
taxlaw-2831	751	4	prefaced	preface	VERB
taxlaw-2831	751	5	by	by	ADP
taxlaw-2831	751	6	a	a	DET
taxlaw-2831	751	7	statement	statement	NOUN
taxlaw-2831	751	8	that	that	SCONJ
taxlaw-2831	751	9	these	these	DET
taxlaw-2831	751	10	exemptions	exemption	NOUN
taxlaw-2831	751	11	are	be	AUX
taxlaw-2831	751	12	intended	intend	VERB
taxlaw-2831	751	13	to	to	PART
taxlaw-2831	751	14	cover	cover	VERB
taxlaw-2831	751	15	consumption	consumption	NOUN
taxlaw-2831	751	16	items	item	NOUN
taxlaw-2831	751	17	and	and	CCONJ
taxlaw-2831	751	18	do	do	AUX
taxlaw-2831	751	19	not	not	PART
taxlaw-2831	751	20	apply	apply	VERB
taxlaw-2831	751	21	to	to	ADP
taxlaw-2831	751	22	any	any	DET
taxlaw-2831	751	23	transfer	transfer	NOUN
taxlaw-2831	751	24	that	that	PRON
taxlaw-2831	751	25	is	be	AUX
taxlaw-2831	751	26	in	in	ADP
taxlaw-2831	751	27	fact	fact	NOUN
taxlaw-2831	751	28	an	an	DET
taxlaw-2831	751	29	unconsumed	unconsumed	ADJ
taxlaw-2831	751	30	gratuitous	gratuitous	ADJ
taxlaw-2831	751	31	property	property	NOUN
taxlaw-2831	751	32	transfer	transfer	NOUN
taxlaw-2831	751	33	.	.	PUNCT
taxlaw-2831	752	1	while	while	SCONJ
taxlaw-2831	752	2	accepting	accept	VERB
taxlaw-2831	752	3	that	that	SCONJ
taxlaw-2831	752	4	these	these	DET
taxlaw-2831	752	5	exclusions	exclusion	NOUN
taxlaw-2831	752	6	indirectly	indirectly	ADV
taxlaw-2831	752	7	aid	aid	VERB
taxlaw-2831	752	8	the	the	DET
taxlaw-2831	752	9	recipient	recipient	NOUN
taxlaw-2831	752	10	by	by	ADP
taxlaw-2831	752	11	not	not	PART
taxlaw-2831	752	12	requiring	require	VERB
taxlaw-2831	752	13	him	he	PRON
taxlaw-2831	752	14	to	to	PART
taxlaw-2831	752	15	expend	expend	VERB
taxlaw-2831	752	16	his	his	PRON
taxlaw-2831	752	17	own	own	ADJ
taxlaw-2831	752	18	wealth	wealth	NOUN
taxlaw-2831	752	19	for	for	ADP
taxlaw-2831	752	20	expenses	expense	NOUN
taxlaw-2831	752	21	and	and	CCONJ
taxlaw-2831	752	22	that	that	SCONJ
taxlaw-2831	752	23	education	education	NOUN
taxlaw-2831	752	24	creates	create	VERB
taxlaw-2831	752	25	human	human	ADJ
taxlaw-2831	752	26	capital	capital	NOUN
taxlaw-2831	752	27	,	,	PUNCT
taxlaw-2831	752	28	the	the	DET
taxlaw-2831	752	29	reality	reality	NOUN
taxlaw-2831	752	30	is	be	AUX
taxlaw-2831	752	31	that	that	SCONJ
taxlaw-2831	752	32	most	most	ADJ
taxlaw-2831	752	33	of	of	ADP
taxlaw-2831	752	34	the	the	DET
taxlaw-2831	752	35	following	follow	VERB
taxlaw-2831	752	36	consumption	consumption	NOUN
taxlaw-2831	752	37	exclusions	exclusion	NOUN
taxlaw-2831	752	38	added	add	VERB
taxlaw-2831	752	39	in	in	ADP
taxlaw-2831	752	40	the	the	DET
taxlaw-2831	752	41	simpler	simple	ADJ
taxlaw-2831	752	42	gift	gift	NOUN
taxlaw-2831	752	43	tax	tax	NOUN
taxlaw-2831	752	44	provisions	provision	NOUN
taxlaw-2831	752	45	are	be	AUX
taxlaw-2831	752	46	not	not	PART
taxlaw-2831	752	47	thought	think	VERB
taxlaw-2831	752	48	of	of	ADP
taxlaw-2831	752	49	as	as	ADP
taxlaw-2831	752	50	gifts	gift	NOUN
taxlaw-2831	752	51	.	.	PUNCT
taxlaw-2831	753	1	the	the	DET
taxlaw-2831	753	2	simpler	simple	ADJ
taxlaw-2831	753	3	gift	gift	NOUN
taxlaw-2831	753	4	tax	tax	NOUN
taxlaw-2831	753	5	would	would	AUX
taxlaw-2831	753	6	add	add	VERB
taxlaw-2831	753	7	the	the	DET
taxlaw-2831	753	8	following	follow	VERB
taxlaw-2831	753	9	exclusions	exclusion	NOUN
taxlaw-2831	753	10	:	:	PUNCT
taxlaw-2831	753	11	(	(	PUNCT
taxlaw-2831	753	12	1	1	X
taxlaw-2831	753	13	)	)	PUNCT
taxlaw-2831	753	14	an	an	DET
taxlaw-2831	753	15	expanded	expand	VERB
taxlaw-2831	753	16	education	education	NOUN
taxlaw-2831	753	17	exclusion	exclusion	NOUN
taxlaw-2831	753	18	;	;	PUNCT
taxlaw-2831	753	19	(	(	PUNCT
taxlaw-2831	753	20	2	2	X
taxlaw-2831	753	21	)	)	PUNCT
taxlaw-2831	753	22	a	a	DET
taxlaw-2831	753	23	new	new	ADJ
taxlaw-2831	753	24	exclusion	exclusion	NOUN
taxlaw-2831	753	25	for	for	ADP
taxlaw-2831	753	26	reasonable	reasonable	ADJ
taxlaw-2831	753	27	living	living	NOUN
taxlaw-2831	753	28	expenses	expense	NOUN
taxlaw-2831	753	29	of	of	ADP
taxlaw-2831	753	30	any	any	DET
taxlaw-2831	753	31	donee	donee	NOUN
taxlaw-2831	753	32	living	live	VERB
taxlaw-2831	753	33	in	in	ADP
taxlaw-2831	753	34	the	the	DET
taxlaw-2831	753	35	donor‘s	donor‘s	ADJ
taxlaw-2831	753	36	residence	residence	NOUN
taxlaw-2831	753	37	;	;	PUNCT
taxlaw-2831	753	38	and	and	CCONJ
taxlaw-2831	753	39	(	(	PUNCT
taxlaw-2831	753	40	3	3	X
taxlaw-2831	753	41	)	)	PUNCT
taxlaw-2831	753	42	a	a	DET
taxlaw-2831	753	43	new	new	ADJ
taxlaw-2831	753	44	exclusion	exclusion	NOUN
taxlaw-2831	753	45	for	for	ADP
taxlaw-2831	753	46	certain	certain	ADJ
taxlaw-2831	753	47	payments	payment	NOUN
taxlaw-2831	753	48	to	to	ADP
taxlaw-2831	753	49	caretakers	caretaker	NOUN
taxlaw-2831	753	50	,	,	PUNCT
taxlaw-2831	753	51	including	include	VERB
taxlaw-2831	753	52	family	family	NOUN
taxlaw-2831	753	53	members	member	NOUN
taxlaw-2831	753	54	.	.	PUNCT
taxlaw-2831	754	1	these	these	DET
taxlaw-2831	754	2	exclusions	exclusion	NOUN
taxlaw-2831	754	3	do	do	AUX
taxlaw-2831	754	4	not	not	PART
taxlaw-2831	754	5	directly	directly	ADV
taxlaw-2831	754	6	increase	increase	VERB
taxlaw-2831	754	7	the	the	DET
taxlaw-2831	754	8	donee‘s	donee‘s	NOUN
taxlaw-2831	754	9	accumulation	accumulation	NOUN
taxlaw-2831	754	10	of	of	ADP
taxlaw-2831	754	11	assets	asset	NOUN
taxlaw-2831	754	12	and	and	CCONJ
taxlaw-2831	754	13	,	,	PUNCT
taxlaw-2831	754	14	like	like	ADP
taxlaw-2831	754	15	a	a	DET
taxlaw-2831	754	16	parent‘s	parent‘s	NOUN
taxlaw-2831	754	17	managerial	managerial	ADJ
taxlaw-2831	754	18	services	service	NOUN
taxlaw-2831	754	19	,	,	PUNCT
taxlaw-2831	754	20	they	they	PRON
taxlaw-2831	754	21	can	can	AUX
taxlaw-2831	754	22	not	not	PART
taxlaw-2831	754	23	from	from	ADP
taxlaw-2831	754	24	a	a	DET
taxlaw-2831	754	25	pragmatic	pragmatic	ADJ
taxlaw-2831	754	26	position	position	NOUN
taxlaw-2831	754	27	be	be	AUX
taxlaw-2831	754	28	verified	verify	VERB
taxlaw-2831	754	29	;	;	PUNCT
taxlaw-2831	754	30	in	in	ADP
taxlaw-2831	754	31	addition	addition	NOUN
taxlaw-2831	754	32	,	,	PUNCT
taxlaw-2831	754	33	they	they	PRON
taxlaw-2831	754	34	may	may	AUX
taxlaw-2831	754	35	not	not	PART
taxlaw-2831	754	36	rise	rise	VERB
taxlaw-2831	754	37	to	to	ADP
taxlaw-2831	754	38	the	the	DET
taxlaw-2831	754	39	level	level	NOUN
taxlaw-2831	754	40	of	of	ADP
taxlaw-2831	754	41	property	property	NOUN
taxlaw-2831	754	42	transfers	transfer	NOUN
taxlaw-2831	754	43	that	that	PRON
taxlaw-2831	754	44	are	be	AUX
taxlaw-2831	754	45	subject	subject	ADJ
taxlaw-2831	754	46	to	to	ADP
taxlaw-2831	754	47	the	the	DET
taxlaw-2831	754	48	gift	gift	NOUN
taxlaw-2831	754	49	tax	tax	NOUN
taxlaw-2831	754	50	.	.	PUNCT
taxlaw-2831	755	1	154	154	NUM
taxlaw-2831	755	2	the	the	DET
taxlaw-2831	755	3	current	current	ADJ
taxlaw-2831	755	4	section	section	NOUN
taxlaw-2831	755	5	2503(e	2503(e	NUM
taxlaw-2831	755	6	)	)	PUNCT
taxlaw-2831	755	7	exclusion	exclusion	NOUN
taxlaw-2831	755	8	for	for	ADP
taxlaw-2831	755	9	medical	medical	ADJ
taxlaw-2831	755	10	costs	cost	NOUN
taxlaw-2831	755	11	paid	pay	VERB
taxlaw-2831	755	12	directly	directly	ADV
taxlaw-2831	755	13	to	to	ADP
taxlaw-2831	755	14	the	the	DET
taxlaw-2831	755	15	provider	provider	NOUN
taxlaw-2831	755	16	is	be	AUX
taxlaw-2831	755	17	geared	gear	VERB
taxlaw-2831	755	18	to	to	ADP
taxlaw-2831	755	19	the	the	DET
taxlaw-2831	755	20	section	section	NOUN
taxlaw-2831	755	21	213(d	213(d	NOUN
taxlaw-2831	755	22	)	)	PUNCT
taxlaw-2831	755	23	definition	definition	NOUN
taxlaw-2831	755	24	of	of	ADP
taxlaw-2831	755	25	―medical	―medical	PROPN
taxlaw-2831	755	26	care.‖	care.‖	PROPN
taxlaw-2831	755	27	155	155	NUM
taxlaw-2831	755	28	thus	thus	ADV
taxlaw-2831	755	29	,	,	PUNCT
taxlaw-2831	755	30	besides	besides	SCONJ
taxlaw-2831	755	31	doctors	doctor	NOUN
taxlaw-2831	755	32	‘	'	PUNCT
taxlaw-2831	755	33	and	and	CCONJ
taxlaw-2831	755	34	hospital	hospital	NOUN
taxlaw-2831	755	35	costs	cost	NOUN
taxlaw-2831	755	36	,	,	PUNCT
taxlaw-2831	755	37	other	other	ADJ
taxlaw-2831	755	38	medical	medical	ADJ
taxlaw-2831	755	39	expenses	expense	NOUN
taxlaw-2831	755	40	that	that	PRON
taxlaw-2831	755	41	are	be	AUX
taxlaw-2831	755	42	currently	currently	ADV
taxlaw-2831	755	43	excluded	exclude	VERB
taxlaw-2831	755	44	under	under	ADP
taxlaw-2831	755	45	section	section	NOUN
taxlaw-2831	755	46	2503(e	2503(e	NUM
taxlaw-2831	755	47	)	)	PUNCT
taxlaw-2831	755	48	include	include	VERB
taxlaw-2831	755	49	:	:	PUNCT
taxlaw-2831	755	50	medical	medical	ADJ
taxlaw-2831	755	51	insurance	insurance	NOUN
taxlaw-2831	755	52	,	,	PUNCT
taxlaw-2831	755	53	156	156	NUM
taxlaw-2831	755	54	prescription	prescription	NOUN
taxlaw-2831	755	55	drugs	drug	NOUN
taxlaw-2831	755	56	and	and	CCONJ
taxlaw-2831	755	57	insulin	insulin	NOUN
taxlaw-2831	755	58	,	,	PUNCT
taxlaw-2831	755	59	157	157	NUM
taxlaw-2831	755	60	transportation	transportation	NOUN
taxlaw-2831	755	61	,	,	PUNCT
taxlaw-2831	755	62	158	158	NUM
taxlaw-2831	755	63	lodging	lodging	NOUN
taxlaw-2831	755	64	,	,	PUNCT
taxlaw-2831	755	65	159	159	NUM
taxlaw-2831	755	66	and	and	CCONJ
taxlaw-2831	755	67	some	some	DET
taxlaw-2831	755	68	capital	capital	NOUN
taxlaw-2831	755	69	expenses	expense	NOUN
taxlaw-2831	755	70	.	.	PUNCT
taxlaw-2831	756	1	160	160	NUM
taxlaw-2831	756	2	the	the	DET
taxlaw-2831	756	3	simpler	simple	ADJ
taxlaw-2831	756	4	gift	gift	NOUN
taxlaw-2831	756	5	tax	tax	NOUN
taxlaw-2831	756	6	exclusion	exclusion	NOUN
taxlaw-2831	756	7	for	for	ADP
taxlaw-2831	756	8	education	education	NOUN
taxlaw-2831	756	9	costs	cost	NOUN
taxlaw-2831	756	10	would	would	AUX
taxlaw-2831	756	11	be	be	AUX
taxlaw-2831	756	12	expanded	expand	VERB
taxlaw-2831	756	13	and	and	CCONJ
taxlaw-2831	756	14	tied	tie	VERB
taxlaw-2831	756	15	to	to	ADP
taxlaw-2831	756	16	the	the	DET
taxlaw-2831	756	17	definitions	definition	NOUN
taxlaw-2831	756	18	of	of	ADP
taxlaw-2831	756	19	―qualified	―qualifie	VERB
taxlaw-2831	756	20	higher	high	ADJ
taxlaw-2831	756	21	education	education	NOUN
taxlaw-2831	756	22	expenses‖	expenses‖	PROPN
taxlaw-2831	756	23	in	in	ADP
taxlaw-2831	756	24	section	section	NOUN
taxlaw-2831	756	25	529	529	NUM
taxlaw-2831	756	26	.	.	PUNCT
taxlaw-2831	757	1	as	as	ADP
taxlaw-2831	757	2	such	such	ADJ
taxlaw-2831	757	3	,	,	PUNCT
taxlaw-2831	757	4	the	the	DET
taxlaw-2831	757	5	exclusion	exclusion	NOUN
taxlaw-2831	757	6	would	would	AUX
taxlaw-2831	757	7	not	not	PART
taxlaw-2831	757	8	only	only	ADV
taxlaw-2831	757	9	cover	cover	VERB
taxlaw-2831	757	10	tuition	tuition	NOUN
taxlaw-2831	757	11	,	,	PUNCT
taxlaw-2831	757	12	but	but	CCONJ
taxlaw-2831	757	13	would	would	AUX
taxlaw-2831	757	14	also	also	ADV
taxlaw-2831	757	15	cover	cover	VERB
taxlaw-2831	757	16	required	required	ADJ
taxlaw-2831	757	17	fees	fee	NOUN
taxlaw-2831	757	18	,	,	PUNCT
taxlaw-2831	757	19	books	book	NOUN
taxlaw-2831	757	20	,	,	PUNCT
taxlaw-2831	757	21	supplies	supply	NOUN
taxlaw-2831	757	22	,	,	PUNCT
taxlaw-2831	757	23	and	and	CCONJ
taxlaw-2831	757	24	equipment	equipment	NOUN
taxlaw-2831	757	25	while	while	SCONJ
taxlaw-2831	757	26	attending	attend	VERB
taxlaw-2831	757	27	an	an	DET
taxlaw-2831	757	28	153	153	NUM
taxlaw-2831	757	29	see	see	NOUN
taxlaw-2831	757	30	,	,	PUNCT
taxlaw-2831	757	31	e.g.	e.g.	ADV
taxlaw-2831	757	32	crawford	crawford	PROPN
taxlaw-2831	757	33	,	,	PUNCT
taxlaw-2831	757	34	supra	supra	PROPN
taxlaw-2831	757	35	note	note	PROPN
taxlaw-2831	757	36	29	29	NUM
taxlaw-2831	757	37	,	,	PUNCT
taxlaw-2831	757	38	at	at	ADP
taxlaw-2831	757	39	444	444	NUM
taxlaw-2831	757	40	(	(	PUNCT
taxlaw-2831	757	41	―well	―well	NOUN
taxlaw-2831	757	42	-	-	PUNCT
taxlaw-2831	757	43	drafted	draft	VERB
taxlaw-2831	757	44	crummey	crummey	NOUN
taxlaw-2831	757	45	trusts	trust	NOUN
taxlaw-2831	757	46	typically	typically	ADV
taxlaw-2831	757	47	limit	limit	VERB
taxlaw-2831	757	48	the	the	DET
taxlaw-2831	757	49	withdrawal	withdrawal	NOUN
taxlaw-2831	757	50	right	right	ADV
taxlaw-2831	757	51	to	to	ADP
taxlaw-2831	757	52	the	the	DET
taxlaw-2831	757	53	annual	annual	ADJ
taxlaw-2831	757	54	exclusion	exclusion	NOUN
taxlaw-2831	757	55	amount	amount	NOUN
taxlaw-2831	757	56	(	(	PUNCT
taxlaw-2831	757	57	less	less	ADJ
taxlaw-2831	757	58	$	$	SYM
taxlaw-2831	757	59	1,000	1,000	NUM
taxlaw-2831	757	60	or	or	CCONJ
taxlaw-2831	757	61	so	so	ADV
taxlaw-2831	757	62	to	to	PART
taxlaw-2831	757	63	allow	allow	VERB
taxlaw-2831	757	64	for	for	ADP
taxlaw-2831	757	65	de	de	X
taxlaw-2831	757	66	minimis	minimis	PROPN
taxlaw-2831	757	67	outright	outright	ADJ
taxlaw-2831	757	68	gifts	gift	NOUN
taxlaw-2831	757	69	during	during	ADP
taxlaw-2831	757	70	the	the	DET
taxlaw-2831	757	71	year).‖	year).‖	NOUN
taxlaw-2831	757	72	)	)	PUNCT
taxlaw-2831	757	73	;	;	PUNCT
taxlaw-2831	757	74	david	david	PROPN
taxlaw-2831	757	75	joulfaian	joulfaian	PROPN
taxlaw-2831	757	76	&	&	CCONJ
taxlaw-2831	757	77	kathleen	kathleen	PROPN
taxlaw-2831	757	78	mcgarry	mcgarry	PROPN
taxlaw-2831	757	79	,	,	PUNCT
taxlaw-2831	757	80	estate	estate	NOUN
taxlaw-2831	757	81	and	and	CCONJ
taxlaw-2831	757	82	gift	gift	NOUN
taxlaw-2831	757	83	tax	tax	NOUN
taxlaw-2831	757	84	incentives	incentive	NOUN
taxlaw-2831	757	85	and	and	CCONJ
taxlaw-2831	757	86	inter	inter	ADJ
taxlaw-2831	757	87	vivos	vivos	ADJ
taxlaw-2831	757	88	giving	giving	NOUN
taxlaw-2831	757	89	,	,	PUNCT
taxlaw-2831	757	90	57	57	NUM
taxlaw-2831	757	91	nat‘l	nat‘l	PROPN
taxlaw-2831	757	92	tax	tax	NOUN
taxlaw-2831	757	93	j.	j.	PROPN
taxlaw-2831	757	94	429	429	PROPN
taxlaw-2831	757	95	,	,	PUNCT
taxlaw-2831	757	96	430	430	NUM
taxlaw-2831	757	97	(	(	PUNCT
taxlaw-2831	757	98	2004	2004	NUM
taxlaw-2831	757	99	)	)	PUNCT
taxlaw-2831	758	1	[	[	X
taxlaw-2831	758	2	hereinafter	hereinafter	NOUN
taxlaw-2831	758	3	joulfaian	joulfaian	PROPN
taxlaw-2831	758	4	&	&	CCONJ
taxlaw-2831	758	5	m	m	PROPN
taxlaw-2831	758	6	cgarry	cgarry	NOUN
taxlaw-2831	758	7	]	]	PUNCT
taxlaw-2831	758	8	(	(	PUNCT
taxlaw-2831	758	9	―this	―this	PRON
taxlaw-2831	758	10	[	[	X
taxlaw-2831	758	11	annual	annual	ADJ
taxlaw-2831	758	12	exclusion	exclusion	NOUN
taxlaw-2831	758	13	]	]	PUNCT
taxlaw-2831	758	14	allowance	allowance	NOUN
taxlaw-2831	758	15	permits	permit	VERB
taxlaw-2831	758	16	a	a	DET
taxlaw-2831	758	17	substantial	substantial	ADJ
taxlaw-2831	758	18	sum	sum	NOUN
taxlaw-2831	758	19	to	to	PART
taxlaw-2831	758	20	be	be	AUX
taxlaw-2831	758	21	transferred	transfer	VERB
taxlaw-2831	758	22	to	to	ADP
taxlaw-2831	758	23	heirs	heir	NOUN
taxlaw-2831	758	24	free	free	ADJ
taxlaw-2831	758	25	of	of	ADP
taxlaw-2831	758	26	tax	tax	NOUN
taxlaw-2831	758	27	.	.	PUNCT
taxlaw-2831	759	1	while	while	SCONJ
taxlaw-2831	759	2	yearly	yearly	ADJ
taxlaw-2831	759	3	amounts	amount	NOUN
taxlaw-2831	759	4	may	may	AUX
taxlaw-2831	759	5	be	be	AUX
taxlaw-2831	759	6	small	small	ADJ
taxlaw-2831	759	7	,	,	PUNCT
taxlaw-2831	759	8	consistent	consistent	ADJ
taxlaw-2831	759	9	use	use	NOUN
taxlaw-2831	759	10	of	of	ADP
taxlaw-2831	759	11	this	this	DET
taxlaw-2831	759	12	annual	annual	ADJ
taxlaw-2831	759	13	exemption	exemption	NOUN
taxlaw-2831	759	14	can	can	AUX
taxlaw-2831	759	15	lead	lead	VERB
taxlaw-2831	759	16	to	to	ADP
taxlaw-2831	759	17	the	the	DET
taxlaw-2831	759	18	tax	tax	NOUN
taxlaw-2831	759	19	–	–	PUNCT
taxlaw-2831	759	20	free	free	ADJ
taxlaw-2831	759	21	transfer	transfer	NOUN
taxlaw-2831	759	22	of	of	ADP
taxlaw-2831	759	23	large	large	ADJ
taxlaw-2831	759	24	amounts	amount	NOUN
taxlaw-2831	759	25	of	of	ADP
taxlaw-2831	759	26	wealth.‖	wealth.‖	NOUN
taxlaw-2831	759	27	)	)	PUNCT
taxlaw-2831	759	28	.	.	PUNCT
taxlaw-2831	760	1	154	154	NUM
taxlaw-2831	760	2	they	they	PRON
taxlaw-2831	760	3	may	may	AUX
taxlaw-2831	760	4	be	be	AUX
taxlaw-2831	760	5	less	less	ADJ
taxlaw-2831	760	6	than	than	ADP
taxlaw-2831	760	7	the	the	DET
taxlaw-2831	760	8	annual	annual	ADJ
taxlaw-2831	760	9	exclusion	exclusion	NOUN
taxlaw-2831	760	10	amount	amount	NOUN
taxlaw-2831	760	11	or	or	CCONJ
taxlaw-2831	760	12	they	they	PRON
taxlaw-2831	760	13	may	may	AUX
taxlaw-2831	760	14	be	be	AUX
taxlaw-2831	760	15	either	either	CCONJ
taxlaw-2831	760	16	revocable	revocable	ADJ
taxlaw-2831	760	17	transfers	transfer	NOUN
taxlaw-2831	760	18	or	or	CCONJ
taxlaw-2831	760	19	licenses	license	NOUN
taxlaw-2831	760	20	.	.	PUNCT
taxlaw-2831	761	1	see	see	VERB
taxlaw-2831	761	2	joseph	joseph	PROPN
taxlaw-2831	761	3	m.	m.	PROPN
taxlaw-2831	761	4	dodge	dodge	PROPN
taxlaw-2831	761	5	,	,	PUNCT
taxlaw-2831	761	6	are	be	AUX
taxlaw-2831	761	7	gift	gift	NOUN
taxlaw-2831	761	8	demand	demand	NOUN
taxlaw-2831	761	9	loans	loan	NOUN
taxlaw-2831	761	10	of	of	ADP
taxlaw-2831	761	11	tangible	tangible	ADJ
taxlaw-2831	761	12	property	property	NOUN
taxlaw-2831	761	13	subject	subject	NOUN
taxlaw-2831	761	14	to	to	ADP
taxlaw-2831	761	15	gift	gift	NOUN
taxlaw-2831	761	16	tax	tax	NOUN
taxlaw-2831	761	17	,	,	PUNCT
taxlaw-2831	761	18	30	30	NUM
taxlaw-2831	761	19	va	va	NOUN
taxlaw-2831	761	20	.	.	PUNCT
taxlaw-2831	762	1	l.	l.	PROPN
taxlaw-2831	762	2	rev	rev	PROPN
taxlaw-2831	762	3	.	.	PROPN
taxlaw-2831	763	1	181	181	NUM
taxlaw-2831	763	2	(	(	PUNCT
taxlaw-2831	763	3	2010	2010	NUM
taxlaw-2831	763	4	)	)	PUNCT
taxlaw-2831	763	5	.	.	PUNCT
taxlaw-2831	764	1	155	155	NUM
taxlaw-2831	764	2	see	see	ADJ
taxlaw-2831	764	3	i.r.c	i.r.c	NOUN
taxlaw-2831	764	4	.	.	PUNCT
taxlaw-2831	765	1	§	§	PROPN
taxlaw-2831	765	2	2503(e)(2)(b	2503(e)(2)(b	NUM
taxlaw-2831	765	3	)	)	PUNCT
taxlaw-2831	765	4	.	.	PUNCT
taxlaw-2831	766	1	156	156	NUM
taxlaw-2831	766	2	i.r.c	i.r.c	NOUN
taxlaw-2831	766	3	.	.	PUNCT
taxlaw-2831	767	1	§	§	PROPN
taxlaw-2831	767	2	213(d)(1)(d	213(d)(1)(d	PROPN
taxlaw-2831	767	3	)	)	PUNCT
taxlaw-2831	767	4	.	.	PUNCT
taxlaw-2831	768	1	157	157	NUM
taxlaw-2831	768	2	i.r.c	i.r.c	NOUN
taxlaw-2831	768	3	.	.	PUNCT
taxlaw-2831	769	1	§	§	PROPN
taxlaw-2831	769	2	213(b	213(b	PROPN
taxlaw-2831	769	3	)	)	PUNCT
taxlaw-2831	769	4	(	(	PUNCT
taxlaw-2831	769	5	limitations	limitation	NOUN
taxlaw-2831	769	6	on	on	ADP
taxlaw-2831	769	7	deductible	deductible	ADJ
taxlaw-2831	769	8	medications	medication	NOUN
taxlaw-2831	769	9	)	)	PUNCT
taxlaw-2831	769	10	.	.	PUNCT
taxlaw-2831	770	1	158	158	NUM
taxlaw-2831	770	2	i.r.c	i.r.c	NOUN
taxlaw-2831	770	3	.	.	PUNCT
taxlaw-2831	771	1	§	§	PROPN
taxlaw-2831	771	2	213(d)(1)(b	213(d)(1)(b	PROPN
taxlaw-2831	771	3	)	)	PUNCT
taxlaw-2831	771	4	.	.	PUNCT
taxlaw-2831	772	1	159	159	NUM
taxlaw-2831	772	2	meals	meal	NOUN
taxlaw-2831	772	3	and	and	CCONJ
taxlaw-2831	772	4	lodging	lodging	NOUN
taxlaw-2831	772	5	expenses	expense	NOUN
taxlaw-2831	772	6	are	be	AUX
taxlaw-2831	772	7	excluded	exclude	VERB
taxlaw-2831	772	8	for	for	ADP
taxlaw-2831	772	9	a	a	DET
taxlaw-2831	772	10	required	require	VERB
taxlaw-2831	772	11	hospital	hospital	NOUN
taxlaw-2831	772	12	confinement	confinement	NOUN
taxlaw-2831	772	13	.	.	PUNCT
taxlaw-2831	773	1	in	in	ADP
taxlaw-2831	773	2	addition	addition	NOUN
taxlaw-2831	773	3	,	,	PUNCT
taxlaw-2831	773	4	i.r.c	i.r.c	NOUN
taxlaw-2831	773	5	.	.	PUNCT
taxlaw-2831	774	1	§	§	PROPN
taxlaw-2831	774	2	213(d)(2	213(d)(2	NUM
taxlaw-2831	774	3	)	)	PUNCT
taxlaw-2831	774	4	covers	cover	VERB
taxlaw-2831	774	5	$	$	SYM
taxlaw-2831	774	6	50	50	NUM
taxlaw-2831	774	7	per	per	ADP
taxlaw-2831	774	8	person	person	NOUN
taxlaw-2831	774	9	per	per	ADP
taxlaw-2831	774	10	night	night	NOUN
taxlaw-2831	774	11	of	of	ADP
taxlaw-2831	774	12	lodging	lodge	VERB
taxlaw-2831	774	13	exp	exp	NOUN
taxlaw-2831	774	14	enses	ense	NOUN
taxlaw-2831	774	15	,	,	PUNCT
taxlaw-2831	774	16	not	not	PART
taxlaw-2831	774	17	lavish	lavish	ADJ
taxlaw-2831	774	18	or	or	CCONJ
taxlaw-2831	774	19	extravagant	extravagant	ADJ
taxlaw-2831	774	20	,	,	PUNCT
taxlaw-2831	774	21	while	while	SCONJ
taxlaw-2831	774	22	receiving	receive	VERB
taxlaw-2831	774	23	medical	medical	ADJ
taxlaw-2831	774	24	care	care	NOUN
taxlaw-2831	774	25	.	.	PUNCT
taxlaw-2831	775	1	160	160	NUM
taxlaw-2831	775	2	treas	trea	NOUN
taxlaw-2831	775	3	.	.	PUNCT
taxlaw-2831	776	1	reg	reg	PROPN
taxlaw-2831	776	2	.	.	PUNCT
taxlaw-2831	777	1	§	§	PROPN
taxlaw-2831	777	2	1.213	1.213	NUM
taxlaw-2831	777	3	-	-	SYM
taxlaw-2831	777	4	1(c)(1)(iii	1(c)(1)(iii	NUM
taxlaw-2831	777	5	)	)	PUNCT
taxlaw-2831	777	6	(	(	PUNCT
taxlaw-2831	777	7	excluding	exclude	VERB
taxlaw-2831	777	8	,	,	PUNCT
taxlaw-2831	777	9	among	among	ADP
taxlaw-2831	777	10	other	other	ADJ
taxlaw-2831	777	11	expenses	expense	NOUN
taxlaw-2831	777	12	,	,	PUNCT
taxlaw-2831	777	13	the	the	DET
taxlaw-2831	777	14	costs	cost	NOUN
taxlaw-2831	777	15	of	of	ADP
taxlaw-2831	777	16	eye	eye	NOUN
taxlaw-2831	777	17	glasses	glass	NOUN
taxlaw-2831	777	18	,	,	PUNCT
taxlaw-2831	777	19	crutches	crutch	NOUN
taxlaw-2831	777	20	,	,	PUNCT
taxlaw-2831	777	21	and	and	CCONJ
taxlaw-2831	777	22	certain	certain	ADJ
taxlaw-2831	777	23	medically	medically	ADV
taxlaw-2831	777	24	necessary	necessary	ADJ
taxlaw-2831	777	25	home	home	NOUN
taxlaw-2831	777	26	alterations	alteration	NOUN
taxlaw-2831	777	27	)	)	PUNCT
taxlaw-2831	777	28	.	.	PUNCT
taxlaw-2831	778	1	206	206	NUM
taxlaw-2831	778	2	columbia	columbia	PROPN
taxlaw-2831	778	3	journal	journal	PROPN
taxlaw-2831	778	4	of	of	ADP
taxlaw-2831	778	5	tax	tax	NOUN
taxlaw-2831	778	6	law	law	NOUN
taxlaw-2831	778	7	[	[	X
taxlaw-2831	778	8	vol	vol	NOUN
taxlaw-2831	778	9	.	.	PUNCT
taxlaw-2831	779	1	6:182	6:182	NUM
taxlaw-2831	779	2	eligible	eligible	ADJ
taxlaw-2831	779	3	educational	educational	ADJ
taxlaw-2831	779	4	institution	institution	NOUN
taxlaw-2831	779	5	,	,	PUNCT
taxlaw-2831	779	6	and	and	CCONJ
taxlaw-2831	779	7	expenses	expense	NOUN
taxlaw-2831	779	8	for	for	ADP
taxlaw-2831	779	9	special	special	ADJ
taxlaw-2831	779	10	needs	need	NOUN
taxlaw-2831	779	11	services	service	NOUN
taxlaw-2831	779	12	for	for	ADP
taxlaw-2831	779	13	a	a	DET
taxlaw-2831	779	14	special	special	ADJ
taxlaw-2831	779	15	needs	need	NOUN
taxlaw-2831	779	16	student	student	NOUN
taxlaw-2831	779	17	.	.	PUNCT
taxlaw-2831	780	1	161	161	NUM
taxlaw-2831	780	2	they	they	PRON
taxlaw-2831	780	3	would	would	AUX
taxlaw-2831	780	4	also	also	ADV
taxlaw-2831	780	5	include	include	VERB
taxlaw-2831	780	6	room	room	NOUN
taxlaw-2831	780	7	and	and	CCONJ
taxlaw-2831	780	8	board	board	NOUN
taxlaw-2831	780	9	for	for	ADP
taxlaw-2831	780	10	students	student	NOUN
taxlaw-2831	780	11	enrolled	enrol	VERB
taxlaw-2831	780	12	at	at	ADP
taxlaw-2831	780	13	least	least	ADJ
taxlaw-2831	780	14	half	half	ADJ
taxlaw-2831	780	15	-	-	PUNCT
taxlaw-2831	780	16	time	time	NOUN
taxlaw-2831	780	17	at	at	ADP
taxlaw-2831	780	18	an	an	DET
taxlaw-2831	780	19	eligible	eligible	ADJ
taxlaw-2831	780	20	educational	educational	ADJ
taxlaw-2831	780	21	institution	institution	NOUN
taxlaw-2831	780	22	.	.	PUNCT
taxlaw-2831	781	1	162	162	NUM
taxlaw-2831	781	2	similar	similar	ADJ
taxlaw-2831	781	3	to	to	ADP
taxlaw-2831	781	4	a	a	DET
taxlaw-2831	781	5	1960‘s	1960‘s	PROPN
taxlaw-2831	781	6	ali	ali	ADJ
taxlaw-2831	781	7	exclusion	exclusion	NOUN
taxlaw-2831	781	8	proposal	proposal	NOUN
taxlaw-2831	781	9	that	that	PRON
taxlaw-2831	781	10	ignored	ignore	VERB
taxlaw-2831	781	11	food	food	NOUN
taxlaw-2831	781	12	,	,	PUNCT
taxlaw-2831	781	13	clothing	clothing	NOUN
taxlaw-2831	781	14	,	,	PUNCT
taxlaw-2831	781	15	and	and	CCONJ
taxlaw-2831	781	16	living	living	NOUN
taxlaw-2831	781	17	expenses	expense	NOUN
taxlaw-2831	781	18	―for	―for	SCONJ
taxlaw-2831	781	19	any	any	DET
taxlaw-2831	781	20	person	person	NOUN
taxlaw-2831	781	21	dependent	dependent	ADJ
taxlaw-2831	781	22	upon	upon	SCONJ
taxlaw-2831	781	23	the	the	DET
taxlaw-2831	781	24	transferor,‖	transferor,‖	PROPN
taxlaw-2831	781	25	163	163	NUM
taxlaw-2831	781	26	(	(	PUNCT
taxlaw-2831	781	27	capped	cap	VERB
taxlaw-2831	781	28	at	at	ADP
taxlaw-2831	781	29	$	$	SYM
taxlaw-2831	781	30	3,000	3,000	NUM
taxlaw-2831	781	31	annually	annually	ADV
taxlaw-2831	781	32	)	)	PUNCT
taxlaw-2831	781	33	,	,	PUNCT
taxlaw-2831	781	34	164	164	NUM
taxlaw-2831	781	35	the	the	DET
taxlaw-2831	781	36	simpler	simple	ADJ
taxlaw-2831	781	37	gift	gift	NOUN
taxlaw-2831	781	38	tax	tax	NOUN
taxlaw-2831	781	39	would	would	AUX
taxlaw-2831	781	40	add	add	VERB
taxlaw-2831	781	41	exclusions	exclusion	NOUN
taxlaw-2831	781	42	for	for	ADP
taxlaw-2831	781	43	the	the	DET
taxlaw-2831	781	44	reasonable	reasonable	ADJ
taxlaw-2831	781	45	living	living	NOUN
taxlaw-2831	781	46	expenses	expense	NOUN
taxlaw-2831	781	47	of	of	ADP
taxlaw-2831	781	48	any	any	DET
taxlaw-2831	781	49	donee	donee	NOUN
taxlaw-2831	781	50	,	,	PUNCT
taxlaw-2831	781	51	165	165	NUM
taxlaw-2831	781	52	regardless	regardless	ADV
taxlaw-2831	781	53	of	of	ADP
taxlaw-2831	781	54	age	age	NOUN
taxlaw-2831	781	55	,	,	PUNCT
taxlaw-2831	781	56	living	live	VERB
taxlaw-2831	781	57	in	in	ADP
taxlaw-2831	781	58	the	the	DET
taxlaw-2831	781	59	same	same	ADJ
taxlaw-2831	781	60	residence	residence	NOUN
taxlaw-2831	781	61	as	as	ADP
taxlaw-2831	781	62	the	the	DET
taxlaw-2831	781	63	donor	donor	NOUN
taxlaw-2831	781	64	.	.	PUNCT
taxlaw-2831	782	1	most	most	ADJ
taxlaw-2831	782	2	families	family	NOUN
taxlaw-2831	782	3	either	either	CCONJ
taxlaw-2831	782	4	ignore	ignore	VERB
taxlaw-2831	782	5	the	the	DET
taxlaw-2831	782	6	living	live	VERB
taxlaw-2831	782	7	expense	expense	NOUN
taxlaw-2831	782	8	transfers	transfer	NOUN
taxlaw-2831	782	9	to	to	ADP
taxlaw-2831	782	10	adult	adult	NOUN
taxlaw-2831	782	11	dependents	dependent	NOUN
taxlaw-2831	782	12	or	or	CCONJ
taxlaw-2831	782	13	non	non	NOUN
taxlaw-2831	782	14	-	-	NOUN
taxlaw-2831	782	15	dependents	dependent	NOUN
taxlaw-2831	782	16	or	or	CCONJ
taxlaw-2831	782	17	,	,	PUNCT
taxlaw-2831	782	18	without	without	ADP
taxlaw-2831	782	19	actually	actually	ADV
taxlaw-2831	782	20	calculating	calculate	VERB
taxlaw-2831	782	21	their	their	PRON
taxlaw-2831	782	22	value	value	NOUN
taxlaw-2831	782	23	,	,	PUNCT
taxlaw-2831	782	24	view	view	VERB
taxlaw-2831	782	25	those	those	DET
taxlaw-2831	782	26	expenses	expense	NOUN
taxlaw-2831	782	27	as	as	ADP
taxlaw-2831	782	28	not	not	PART
taxlaw-2831	782	29	exceeding	exceed	VERB
taxlaw-2831	782	30	the	the	DET
taxlaw-2831	782	31	annual	annual	ADJ
taxlaw-2831	782	32	exclusion	exclusion	NOUN
taxlaw-2831	782	33	.	.	PUNCT
taxlaw-2831	783	1	because	because	SCONJ
taxlaw-2831	783	2	they	they	PRON
taxlaw-2831	783	3	may	may	AUX
taxlaw-2831	783	4	not	not	PART
taxlaw-2831	783	5	be	be	AUX
taxlaw-2831	783	6	transfers	transfer	NOUN
taxlaw-2831	783	7	of	of	ADP
taxlaw-2831	783	8	property	property	NOUN
taxlaw-2831	783	9	interests	interest	NOUN
taxlaw-2831	783	10	or	or	CCONJ
taxlaw-2831	783	11	are	be	AUX
taxlaw-2831	783	12	too	too	ADV
taxlaw-2831	783	13	difficult	difficult	ADJ
taxlaw-2831	783	14	to	to	PART
taxlaw-2831	783	15	monitor	monitor	VERB
taxlaw-2831	783	16	,	,	PUNCT
taxlaw-2831	783	17	if	if	SCONJ
taxlaw-2831	783	18	they	they	PRON
taxlaw-2831	783	19	are	be	AUX
taxlaw-2831	783	20	reasonable	reasonable	ADJ
taxlaw-2831	783	21	in	in	ADP
taxlaw-2831	783	22	amount	amount	NOUN
taxlaw-2831	783	23	and	and	CCONJ
taxlaw-2831	783	24	not	not	PART
taxlaw-2831	783	25	a	a	DET
taxlaw-2831	783	26	subterfuge	subterfuge	NOUN
taxlaw-2831	783	27	for	for	ADP
taxlaw-2831	783	28	property	property	NOUN
taxlaw-2831	783	29	wealth	wealth	NOUN
taxlaw-2831	783	30	transfers	transfer	NOUN
taxlaw-2831	783	31	,	,	PUNCT
taxlaw-2831	783	32	these	these	DET
taxlaw-2831	783	33	consumption	consumption	NOUN
taxlaw-2831	783	34	costs	cost	NOUN
taxlaw-2831	783	35	should	should	AUX
taxlaw-2831	783	36	be	be	AUX
taxlaw-2831	783	37	excluded	exclude	VERB
taxlaw-2831	783	38	under	under	ADP
taxlaw-2831	783	39	section	section	NOUN
taxlaw-2831	783	40	2503(e	2503(e	NUM
taxlaw-2831	783	41	)	)	PUNCT
taxlaw-2831	783	42	.	.	PUNCT
taxlaw-2831	784	1	the	the	DET
taxlaw-2831	784	2	second	second	ADJ
taxlaw-2831	784	3	new	new	ADJ
taxlaw-2831	784	4	consumption	consumption	NOUN
taxlaw-2831	784	5	exclusion	exclusion	NOUN
taxlaw-2831	784	6	would	would	AUX
taxlaw-2831	784	7	cover	cover	VERB
taxlaw-2831	784	8	certain	certain	ADJ
taxlaw-2831	784	9	payments	payment	NOUN
taxlaw-2831	784	10	made	make	VERB
taxlaw-2831	784	11	to	to	ADP
taxlaw-2831	784	12	family	family	NOUN
taxlaw-2831	784	13	-	-	PUNCT
taxlaw-2831	784	14	member	member	NOUN
taxlaw-2831	784	15	caregivers	caregiver	NOUN
taxlaw-2831	784	16	.	.	PUNCT
taxlaw-2831	785	1	the	the	DET
taxlaw-2831	785	2	exclusion	exclusion	NOUN
taxlaw-2831	785	3	would	would	AUX
taxlaw-2831	785	4	allow	allow	VERB
taxlaw-2831	785	5	cash	cash	NOUN
taxlaw-2831	785	6	amounts	amount	NOUN
taxlaw-2831	785	7	to	to	PART
taxlaw-2831	785	8	be	be	AUX
taxlaw-2831	785	9	transferred	transfer	VERB
taxlaw-2831	785	10	to	to	ADP
taxlaw-2831	785	11	a	a	DET
taxlaw-2831	785	12	family	family	NOUN
taxlaw-2831	785	13	or	or	CCONJ
taxlaw-2831	785	14	non	non	ADJ
taxlaw-2831	785	15	-	-	ADJ
taxlaw-2831	785	16	family	family	ADJ
taxlaw-2831	785	17	member	member	NOUN
taxlaw-2831	785	18	in	in	ADP
taxlaw-2831	785	19	exchange	exchange	NOUN
taxlaw-2831	785	20	for	for	ADP
taxlaw-2831	785	21	caregiver	caregiver	NOUN
taxlaw-2831	785	22	services	service	NOUN
taxlaw-2831	785	23	provided	provide	VERB
taxlaw-2831	785	24	either	either	CCONJ
taxlaw-2831	785	25	to	to	ADP
taxlaw-2831	785	26	the	the	DET
taxlaw-2831	785	27	transferor	transferor	NOUN
taxlaw-2831	785	28	,	,	PUNCT
taxlaw-2831	785	29	the	the	DET
taxlaw-2831	785	30	transferor‘s	transferor‘s	PROPN
taxlaw-2831	785	31	spouse	spouse	NOUN
taxlaw-2831	785	32	,	,	PUNCT
taxlaw-2831	785	33	or	or	CCONJ
taxlaw-2831	785	34	to	to	ADP
taxlaw-2831	785	35	a	a	DET
taxlaw-2831	785	36	dependent	dependent	ADJ
taxlaw-2831	785	37	living	living	NOUN
taxlaw-2831	785	38	in	in	ADP
taxlaw-2831	785	39	the	the	DET
taxlaw-2831	785	40	household	household	NOUN
taxlaw-2831	785	41	of	of	ADP
taxlaw-2831	785	42	the	the	DET
taxlaw-2831	785	43	transferor	transferor	NOUN
taxlaw-2831	785	44	.	.	PUNCT
taxlaw-2831	786	1	in	in	ADP
taxlaw-2831	786	2	order	order	NOUN
taxlaw-2831	786	3	to	to	PART
taxlaw-2831	786	4	qualify	qualify	VERB
taxlaw-2831	786	5	for	for	ADP
taxlaw-2831	786	6	this	this	DET
taxlaw-2831	786	7	exclusion	exclusion	NOUN
taxlaw-2831	786	8	,	,	PUNCT
taxlaw-2831	786	9	the	the	DET
taxlaw-2831	786	10	taxpayer	taxpayer	NOUN
taxlaw-2831	786	11	would	would	AUX
taxlaw-2831	786	12	be	be	AUX
taxlaw-2831	786	13	required	require	VERB
taxlaw-2831	786	14	timely	timely	ADV
taxlaw-2831	786	15	to	to	PART
taxlaw-2831	786	16	file	file	VERB
taxlaw-2831	786	17	the	the	DET
taxlaw-2831	786	18	necessary	necessary	ADJ
taxlaw-2831	786	19	employment	employment	NOUN
taxlaw-2831	786	20	forms	form	NOUN
taxlaw-2831	786	21	and	and	CCONJ
taxlaw-2831	786	22	to	to	PART
taxlaw-2831	786	23	pay	pay	VERB
taxlaw-2831	786	24	applicable	applicable	ADJ
taxlaw-2831	786	25	income	income	NOUN
taxlaw-2831	786	26	and	and	CCONJ
taxlaw-2831	786	27	employment	employment	NOUN
taxlaw-2831	786	28	taxes	taxis	NOUN
taxlaw-2831	786	29	on	on	ADP
taxlaw-2831	786	30	those	those	DET
taxlaw-2831	786	31	payments	payment	NOUN
taxlaw-2831	786	32	in	in	ADP
taxlaw-2831	786	33	a	a	DET
taxlaw-2831	786	34	timely	timely	ADJ
taxlaw-2831	786	35	manner	manner	NOUN
taxlaw-2831	786	36	.	.	PUNCT
taxlaw-2831	787	1	the	the	DET
taxlaw-2831	787	2	reason	reason	NOUN
taxlaw-2831	787	3	for	for	ADP
taxlaw-2831	787	4	this	this	DET
taxlaw-2831	787	5	exclusion	exclusion	NOUN
taxlaw-2831	787	6	is	be	AUX
taxlaw-2831	787	7	to	to	PART
taxlaw-2831	787	8	state	state	VERB
taxlaw-2831	787	9	simply	simply	ADV
taxlaw-2831	787	10	the	the	DET
taxlaw-2831	787	11	circumstances	circumstance	NOUN
taxlaw-2831	787	12	under	under	ADP
taxlaw-2831	787	13	which	which	PRON
taxlaw-2831	787	14	a	a	DET
taxlaw-2831	787	15	payment	payment	NOUN
taxlaw-2831	787	16	to	to	ADP
taxlaw-2831	787	17	a	a	DET
taxlaw-2831	787	18	family	family	NOUN
taxlaw-2831	787	19	or	or	CCONJ
taxlaw-2831	787	20	non	non	ADJ
taxlaw-2831	787	21	-	-	ADJ
taxlaw-2831	787	22	family	family	ADJ
taxlaw-2831	787	23	member	member	NOUN
taxlaw-2831	787	24	,	,	PUNCT
taxlaw-2831	787	25	reasonable	reasonable	ADJ
taxlaw-2831	787	26	in	in	ADP
taxlaw-2831	787	27	amount	amount	NOUN
taxlaw-2831	787	28	and	and	CCONJ
taxlaw-2831	787	29	in	in	ADP
taxlaw-2831	787	30	consideration	consideration	NOUN
taxlaw-2831	787	31	for	for	ADP
taxlaw-2831	787	32	caretaking	caretake	VERB
taxlaw-2831	787	33	services	service	NOUN
taxlaw-2831	787	34	,	,	PUNCT
taxlaw-2831	787	35	will	will	AUX
taxlaw-2831	787	36	be	be	AUX
taxlaw-2831	787	37	presumed	presume	VERB
taxlaw-2831	787	38	conclusively	conclusively	ADV
taxlaw-2831	787	39	to	to	PART
taxlaw-2831	787	40	be	be	AUX
taxlaw-2831	787	41	exempt	exempt	ADJ
taxlaw-2831	787	42	from	from	ADP
taxlaw-2831	787	43	gift	gift	NOUN
taxlaw-2831	787	44	taxes	taxis	NOUN
taxlaw-2831	787	45	regardless	regardless	ADV
taxlaw-2831	787	46	of	of	ADP
taxlaw-2831	787	47	any	any	DET
taxlaw-2831	787	48	local	local	ADJ
taxlaw-2831	787	49	law	law	NOUN
taxlaw-2831	787	50	presumptions	presumption	NOUN
taxlaw-2831	787	51	to	to	ADP
taxlaw-2831	787	52	the	the	DET
taxlaw-2831	787	53	contrary	contrary	NOUN
taxlaw-2831	787	54	.	.	PUNCT
taxlaw-2831	788	1	v.	v.	ADP
taxlaw-2831	788	2	compliance	compliance	NOUN
taxlaw-2831	788	3	few	few	ADJ
taxlaw-2831	788	4	donors	donor	NOUN
taxlaw-2831	788	5	report	report	VERB
taxlaw-2831	788	6	gifts	gift	NOUN
taxlaw-2831	788	7	in	in	ADP
taxlaw-2831	788	8	a	a	DET
taxlaw-2831	788	9	timely	timely	ADJ
taxlaw-2831	788	10	manner	manner	NOUN
taxlaw-2831	788	11	and	and	CCONJ
taxlaw-2831	788	12	the	the	DET
taxlaw-2831	788	13	scholars	scholar	NOUN
taxlaw-2831	788	14	who	who	PRON
taxlaw-2831	788	15	write	write	VERB
taxlaw-2831	788	16	about	about	ADP
taxlaw-2831	788	17	the	the	DET
taxlaw-2831	788	18	gift	gift	NOUN
taxlaw-2831	788	19	tax	tax	NOUN
taxlaw-2831	788	20	compliance	compliance	NOUN
taxlaw-2831	788	21	failure	failure	NOUN
taxlaw-2831	788	22	believe	believe	VERB
taxlaw-2831	788	23	that	that	SCONJ
taxlaw-2831	788	24	the	the	DET
taxlaw-2831	788	25	causes	cause	NOUN
taxlaw-2831	788	26	of	of	ADP
taxlaw-2831	788	27	this	this	DET
taxlaw-2831	788	28	problem	problem	NOUN
taxlaw-2831	788	29	are	be	AUX
taxlaw-2831	788	30	a	a	DET
taxlaw-2831	788	31	lackadaisical	lackadaisical	ADJ
taxlaw-2831	788	32	reporting	reporting	NOUN
taxlaw-2831	788	33	and	and	CCONJ
taxlaw-2831	788	34	penalty	penalty	NOUN
taxlaw-2831	788	35	system	system	NOUN
taxlaw-2831	788	36	.	.	PUNCT
taxlaw-2831	789	1	166	166	NUM
taxlaw-2831	789	2	taxpayers	taxpayer	NOUN
taxlaw-2831	789	3	do	do	AUX
taxlaw-2831	789	4	not	not	PART
taxlaw-2831	789	5	worry	worry	VERB
taxlaw-2831	789	6	about	about	ADP
taxlaw-2831	789	7	filing	file	VERB
taxlaw-2831	789	8	gift	gift	NOUN
taxlaw-2831	789	9	tax	tax	NOUN
taxlaw-2831	789	10	returns	return	NOUN
taxlaw-2831	789	11	―because	―because	VERB
taxlaw-2831	789	12	(	(	PUNCT
taxlaw-2831	789	13	1	1	X
taxlaw-2831	789	14	)	)	PUNCT
taxlaw-2831	789	15	they	they	PRON
taxlaw-2831	789	16	know	know	VERB
taxlaw-2831	789	17	their	their	PRON
taxlaw-2831	789	18	chances	chance	NOUN
taxlaw-2831	789	19	of	of	ADP
taxlaw-2831	789	20	being	be	AUX
taxlaw-2831	789	21	caught	catch	VERB
taxlaw-2831	789	22	are	be	AUX
taxlaw-2831	789	23	infinitesimally	infinitesimally	ADV
taxlaw-2831	789	24	small	small	ADJ
taxlaw-2831	789	25	and	and	CCONJ
taxlaw-2831	789	26	(	(	PUNCT
taxlaw-2831	789	27	2	2	NUM
taxlaw-2831	789	28	)	)	PUNCT
taxlaw-2831	789	29	even	even	ADV
taxlaw-2831	789	30	if	if	SCONJ
taxlaw-2831	789	31	they	they	PRON
taxlaw-2831	789	32	are	be	AUX
taxlaw-2831	789	33	caught	catch	VERB
taxlaw-2831	789	34	,	,	PUNCT
taxlaw-2831	789	35	they	they	PRON
taxlaw-2831	789	36	are	be	AUX
taxlaw-2831	789	37	not	not	PART
taxlaw-2831	789	38	likely	likely	ADJ
taxlaw-2831	789	39	to	to	PART
taxlaw-2831	789	40	be	be	AUX
taxlaw-2831	789	41	penalized.‖	penalized.‖	VERB
taxlaw-2831	789	42	167	167	NUM
taxlaw-2831	789	43	161	161	NUM
taxlaw-2831	789	44	i.r.c	i.r.c	NOUN
taxlaw-2831	789	45	.	.	PUNCT
taxlaw-2831	790	1	§	§	PROPN
taxlaw-2831	790	2	529(e)(3)(a	529(e)(3)(a	PROPN
taxlaw-2831	790	3	)	)	PUNCT
taxlaw-2831	790	4	.	.	PUNCT
taxlaw-2831	791	1	162	162	NUM
taxlaw-2831	791	2	i.r.c	i.r.c	NOUN
taxlaw-2831	791	3	.	.	PUNCT
taxlaw-2831	792	1	§	§	PROPN
taxlaw-2831	792	2	529(e)(3)(b	529(e)(3)(b	PROPN
taxlaw-2831	792	3	)	)	PUNCT
taxlaw-2831	792	4	;	;	PUNCT
taxlaw-2831	792	5	i.r.c	i.r.c	NOUN
taxlaw-2831	792	6	.	.	PUNCT
taxlaw-2831	793	1	§	§	PROPN
taxlaw-2831	793	2	25a(b)(3	25a(b)(3	NUM
taxlaw-2831	793	3	)	)	PUNCT
taxlaw-2831	793	4	(	(	PUNCT
taxlaw-2831	793	5	defining	define	VERB
taxlaw-2831	793	6	eligible	eligible	ADJ
taxlaw-2831	793	7	student	student	NOUN
taxlaw-2831	793	8	)	)	PUNCT
taxlaw-2831	793	9	.	.	PUNCT
taxlaw-2831	794	1	163	163	NUM
taxlaw-2831	794	2	see	see	VERB
taxlaw-2831	794	3	surrey	surrey	NOUN
taxlaw-2831	794	4	,	,	PUNCT
taxlaw-2831	794	5	supra	supra	PROPN
taxlaw-2831	794	6	note	note	PROPN
taxlaw-2831	794	7	21	21	NUM
taxlaw-2831	794	8	,	,	PUNCT
taxlaw-2831	794	9	at	at	ADP
taxlaw-2831	794	10	190	190	NUM
taxlaw-2831	794	11	.	.	NOUN
taxlaw-2831	794	12	164	164	NUM
taxlaw-2831	794	13	see	see	NOUN
taxlaw-2831	794	14	casner	casner	NOUN
taxlaw-2831	794	15	,	,	PUNCT
taxlaw-2831	794	16	supra	supra	PROPN
taxlaw-2831	794	17	note	note	PROPN
taxlaw-2831	794	18	28	28	NUM
taxlaw-2831	794	19	,	,	PUNCT
taxlaw-2831	794	20	at	at	ADP
taxlaw-2831	794	21	538	538	NUM
taxlaw-2831	794	22	-	-	SYM
taxlaw-2831	794	23	539	539	NUM
taxlaw-2831	794	24	(	(	PUNCT
taxlaw-2831	794	25	―the	―the	DET
taxlaw-2831	794	26	exclusion	exclusion	NOUN
taxlaw-2831	794	27	of	of	ADP
taxlaw-2831	794	28	transfers	transfer	NOUN
taxlaw-2831	794	29	for	for	ADP
taxlaw-2831	794	30	consumption	consumption	NOUN
taxlaw-2831	794	31	will	will	AUX
taxlaw-2831	794	32	eliminate	eliminate	VERB
taxlaw-2831	794	33	many	many	ADJ
taxlaw-2831	794	34	transfers	transfer	NOUN
taxlaw-2831	794	35	from	from	ADP
taxlaw-2831	794	36	gift	gift	NOUN
taxlaw-2831	794	37	taxation	taxation	NOUN
taxlaw-2831	794	38	that	that	PRON
taxlaw-2831	794	39	are	be	AUX
taxlaw-2831	794	40	now	now	ADV
taxlaw-2831	794	41	technically	technically	ADV
taxlaw-2831	794	42	subject	subject	ADJ
taxlaw-2831	794	43	to	to	ADP
taxlaw-2831	794	44	such	such	ADJ
taxlaw-2831	794	45	taxation	taxation	NOUN
taxlaw-2831	794	46	.	.	PUNCT
taxlaw-2831	795	1	it	it	PRON
taxlaw-2831	795	2	is	be	AUX
taxlaw-2831	795	3	believed	believe	VERB
taxlaw-2831	795	4	,	,	PUNCT
taxlaw-2831	795	5	however	however	ADV
taxlaw-2831	795	6	,	,	PUNCT
taxlaw-2831	795	7	that	that	SCONJ
taxlaw-2831	795	8	many	many	ADJ
taxlaw-2831	795	9	of	of	ADP
taxlaw-2831	795	10	these	these	DET
taxlaw-2831	795	11	eliminated	eliminate	VERB
taxlaw-2831	795	12	transfers	transfer	NOUN
taxlaw-2831	795	13	are	be	AUX
taxlaw-2831	795	14	rather	rather	ADV
taxlaw-2831	795	15	widely	widely	ADV
taxlaw-2831	795	16	ignored	ignore	VERB
taxlaw-2831	795	17	today	today	NOUN
taxlaw-2831	795	18	in	in	ADP
taxlaw-2831	795	19	the	the	DET
taxlaw-2831	795	20	gift	gift	NOUN
taxlaw-2831	795	21	tax	tax	NOUN
taxlaw-2831	795	22	area.‖	area.‖	NOUN
taxlaw-2831	795	23	)	)	PUNCT
taxlaw-2831	795	24	.	.	PUNCT
taxlaw-2831	796	1	165	165	NUM
taxlaw-2831	796	2	see	see	VERB
taxlaw-2831	796	3	ali	ali	PROPN
taxlaw-2831	796	4	federal	federal	PROPN
taxlaw-2831	796	5	estate	estate	PROPN
taxlaw-2831	796	6	and	and	CCONJ
taxlaw-2831	796	7	gift	gift	NOUN
taxlaw-2831	796	8	tax	tax	NOUN
taxlaw-2831	796	9	project	project	NOUN
taxlaw-2831	796	10	:	:	PUNCT
taxlaw-2831	796	11	m	m	VERB
taxlaw-2831	796	12	ajor	ajor	NOUN
taxlaw-2831	796	13	problems	problem	NOUN
taxlaw-2831	796	14	in	in	ADP
taxlaw-2831	796	15	federal	federal	ADJ
taxlaw-2831	796	16	estate	estate	NOUN
taxlaw-2831	796	17	and	and	CCONJ
taxlaw-2831	796	18	gift	gift	NOUN
taxlaw-2831	796	19	taxation	taxation	NOUN
taxlaw-2831	796	20	and	and	CCONJ
taxlaw-2831	796	21	recommendations	recommendation	NOUN
taxlaw-2831	796	22	in	in	ADP
taxlaw-2831	796	23	reference	reference	NOUN
taxlaw-2831	796	24	thereto	thereto	VERB
taxlaw-2831	796	25	(	(	PUNCT
taxlaw-2831	796	26	1968	1968	NUM
taxlaw-2831	796	27	)	)	PUNCT
taxlaw-2831	796	28	.	.	PUNCT
taxlaw-2831	797	1	one	one	NUM
taxlaw-2831	797	2	of	of	ADP
taxlaw-2831	797	3	the	the	DET
taxlaw-2831	797	4	purposes	purpose	NOUN
taxlaw-2831	797	5	of	of	ADP
taxlaw-2831	797	6	the	the	DET
taxlaw-2831	797	7	ali	ali	PROPN
taxlaw-2831	797	8	consumption	consumption	PROPN
taxlaw-2831	797	9	exclusion	exclusion	NOUN
taxlaw-2831	797	10	was	be	AUX
taxlaw-2831	797	11	―that	―that	INTJ
taxlaw-2831	797	12	there	there	PRON
taxlaw-2831	797	13	be	be	AUX
taxlaw-2831	797	14	excluded	exclude	VERB
taxlaw-2831	797	15	from	from	ADP
taxlaw-2831	797	16	gift	gift	NOUN
taxlaw-2831	797	17	taxation	taxation	NOUN
taxlaw-2831	797	18	various	various	ADJ
taxlaw-2831	797	19	so	so	ADV
taxlaw-2831	797	20	-	-	PUNCT
taxlaw-2831	797	21	called	call	VERB
taxlaw-2831	797	22	transfers	transfer	NOUN
taxlaw-2831	797	23	for	for	ADP
taxlaw-2831	797	24	consumption	consumption	NOUN
taxlaw-2831	797	25	,	,	PUNCT
taxlaw-2831	797	26	without	without	ADP
taxlaw-2831	797	27	regard	regard	NOUN
taxlaw-2831	797	28	to	to	ADP
taxlaw-2831	797	29	whether	whether	SCONJ
taxlaw-2831	797	30	they	they	PRON
taxlaw-2831	797	31	in	in	ADP
taxlaw-2831	797	32	fact	fact	NOUN
taxlaw-2831	797	33	involved	involve	VERB
taxlaw-2831	797	34	a	a	DET
taxlaw-2831	797	35	discharge	discharge	NOUN
taxlaw-2831	797	36	of	of	ADP
taxlaw-2831	797	37	a	a	DET
taxlaw-2831	797	38	legal	legal	ADJ
taxlaw-2831	797	39	obligation	obligation	NOUN
taxlaw-2831	797	40	to	to	PART
taxlaw-2831	797	41	support	support	VERB
taxlaw-2831	797	42	another	another	PRON
taxlaw-2831	797	43	and	and	CCONJ
taxlaw-2831	797	44	cause	cause	VERB
taxlaw-2831	797	45	the	the	DET
taxlaw-2831	797	46	transfer	transfer	NOUN
taxlaw-2831	797	47	tax	tax	NOUN
taxlaw-2831	797	48	law	law	NOUN
taxlaw-2831	797	49	to	to	PART
taxlaw-2831	797	50	be	be	AUX
taxlaw-2831	797	51	applied	apply	VERB
taxlaw-2831	797	52	in	in	ADP
taxlaw-2831	797	53	the	the	DET
taxlaw-2831	797	54	same	same	ADJ
taxlaw-2831	797	55	way	way	NOUN
taxlaw-2831	797	56	in	in	ADP
taxlaw-2831	797	57	all	all	DET
taxlaw-2831	797	58	geographical	geographical	ADJ
taxlaw-2831	797	59	areas	area	NOUN
taxlaw-2831	797	60	.‖	.‖	PUNCT
taxlaw-2831	798	1	i	i	PRON
taxlaw-2831	798	2	d.	d.	PROPN
taxlaw-2831	798	3	166	166	NUM
taxlaw-2831	798	4	see	see	VERB
taxlaw-2831	798	5	jay	jay	PROPN
taxlaw-2831	798	6	a.	a.	NOUN
taxlaw-2831	798	7	soled	sole	VERB
taxlaw-2831	798	8	,	,	PUNCT
taxlaw-2831	798	9	paul	paul	PROPN
taxlaw-2831	798	10	l.	l.	PROPN
taxlaw-2831	798	11	caron	caron	PROPN
taxlaw-2831	798	12	,	,	PUNCT
taxlaw-2831	798	13	charles	charles	PROPN
taxlaw-2831	798	14	davenport	davenport	PROPN
taxlaw-2831	798	15	,	,	PUNCT
taxlaw-2831	798	16	and	and	CCONJ
taxlaw-2831	798	17	richard	richard	PROPN
taxlaw-2831	798	18	schmalbeck	schmalbeck	PROPN
taxlaw-2831	798	19	,	,	PUNCT
taxlaw-2831	798	20	rethinking	rethink	VERB
taxlaw-2831	798	21	the	the	DET
taxlaw-2831	798	22	penalty	penalty	NOUN
taxlaw-2831	798	23	for	for	ADP
taxlaw-2831	798	24	the	the	DET
taxlaw-2831	798	25	failure	failure	NOUN
taxlaw-2831	798	26	to	to	PART
taxlaw-2831	798	27	file	file	VERB
taxlaw-2831	798	28	gift	gift	NOUN
taxlaw-2831	798	29	tax	tax	NOUN
taxlaw-2831	798	30	returns	return	NOUN
taxlaw-2831	798	31	,	,	PUNCT
taxlaw-2831	798	32	141	141	NUM
taxlaw-2831	798	33	tax	tax	NOUN
taxlaw-2831	798	34	notes	note	NOUN
taxlaw-2831	798	35	757	757	NUM
taxlaw-2831	798	36	(	(	PUNCT
taxlaw-2831	798	37	2013	2013	NUM
taxlaw-2831	798	38	)	)	PUNCT
taxlaw-2831	798	39	;	;	PUNCT
taxlaw-2831	798	40	gans	gan	NOUN
taxlaw-2831	798	41	&	&	CCONJ
taxlaw-2831	798	42	soled	sole	VERB
taxlaw-2831	798	43	,	,	PUNCT
taxlaw-2831	798	44	supra	supra	PROPN
taxlaw-2831	798	45	note	note	NOUN
taxlaw-2831	798	46	41	41	NUM
taxlaw-2831	798	47	,	,	PUNCT
taxlaw-2831	798	48	at	at	ADP
taxlaw-2831	798	49	760	760	NUM
taxlaw-2831	798	50	-	-	SYM
taxlaw-2831	798	51	61	61	NUM
taxlaw-2831	798	52	.	.	X
taxlaw-2831	798	53	167	167	NUM
taxlaw-2831	798	54	gans	gan	NOUN
taxlaw-2831	798	55	&	&	CCONJ
taxlaw-2831	798	56	soled	sole	VERB
taxlaw-2831	798	57	,	,	PUNCT
taxlaw-2831	798	58	supra	supra	PROPN
taxlaw-2831	798	59	note	note	NOUN
taxlaw-2831	798	60	41	41	NUM
taxlaw-2831	798	61	,	,	PUNCT
taxlaw-2831	798	62	at	at	ADP
taxlaw-2831	798	63	774	774	NUM
taxlaw-2831	798	64	.	.	PUNCT
taxlaw-2831	799	1	as	as	ADP
taxlaw-2831	799	2	the	the	DET
taxlaw-2831	799	3	basis	basis	NOUN
taxlaw-2831	799	4	of	of	ADP
taxlaw-2831	799	5	the	the	DET
taxlaw-2831	799	6	poor	poor	ADJ
taxlaw-2831	799	7	compliance	compliance	NOUN
taxlaw-2831	799	8	rate	rate	NOUN
taxlaw-2831	799	9	,	,	PUNCT
taxlaw-2831	799	10	professors	professor	NOUN
taxlaw-2831	799	11	gans	gan	NOUN
taxlaw-2831	799	12	and	and	CCONJ
taxlaw-2831	799	13	soled	sole	VERB
taxlaw-2831	799	14	cite	cite	VERB
taxlaw-2831	799	15	the	the	DET
taxlaw-2831	799	16	lack	lack	NOUN
taxlaw-2831	799	17	of	of	ADP
taxlaw-2831	799	18	third	third	ADJ
taxlaw-2831	799	19	party	party	NOUN
taxlaw-2831	799	20	information	information	NOUN
taxlaw-2831	799	21	returns	return	NOUN
taxlaw-2831	799	22	,	,	PUNCT
taxlaw-2831	799	23	the	the	DET
taxlaw-2831	799	24	politically	politically	ADV
taxlaw-2831	799	25	untenable	untenable	ADJ
taxlaw-2831	799	26	use	use	NOUN
taxlaw-2831	799	27	of	of	ADP
taxlaw-2831	799	28	random	random	ADJ
taxlaw-2831	799	29	audits	audits	NOUN
taxlaw-2831	799	30	that	that	PRON
taxlaw-2831	799	31	would	would	AUX
taxlaw-2831	799	32	unlikely	unlikely	ADV
taxlaw-2831	799	33	produce	produce	VERB
taxlaw-2831	799	34	additional	additional	ADJ
taxlaw-2831	799	35	revenue	revenue	NOUN
taxlaw-2831	799	36	,	,	PUNCT
taxlaw-2831	799	37	and	and	CCONJ
taxlaw-2831	799	38	,	,	PUNCT
taxlaw-2831	799	39	historically	historically	ADV
taxlaw-2831	799	40	,	,	PUNCT
taxlaw-2831	799	41	the	the	DET
taxlaw-2831	799	42	lack	lack	NOUN
taxlaw-2831	799	43	of	of	ADP
taxlaw-2831	799	44	enforcement	enforcement	NOUN
taxlaw-2831	799	45	of	of	ADP
taxlaw-2831	799	46	gift	gift	NOUN
taxlaw-2831	799	47	tax	tax	NOUN
taxlaw-2831	799	48	filing	filing	NOUN
taxlaw-2831	799	49	requirements	requirement	NOUN
taxlaw-2831	799	50	.	.	PUNCT
taxlaw-2831	800	1	as	as	ADP
taxlaw-2831	800	2	solutions	solution	NOUN
taxlaw-2831	800	3	,	,	PUNCT
taxlaw-2831	800	4	they	they	PRON
taxlaw-2831	800	5	propose	propose	VERB
taxlaw-2831	800	6	third	third	ADJ
taxlaw-2831	800	7	party	party	NOUN
taxlaw-2831	800	8	(	(	PUNCT
taxlaw-2831	800	9	donee	donee	NOUN
taxlaw-2831	800	10	or	or	CCONJ
taxlaw-2831	800	11	trustee	trustee	NOUN
taxlaw-2831	800	12	)	)	PUNCT
taxlaw-2831	800	13	information	information	NOUN
taxlaw-2831	800	14	return	return	VERB
taxlaw-2831	800	15	filings	filing	NOUN
taxlaw-2831	800	16	,	,	PUNCT
taxlaw-2831	800	17	which	which	PRON
taxlaw-2831	800	18	would	would	AUX
taxlaw-2831	800	19	be	be	AUX
taxlaw-2831	800	20	especially	especially	ADV
taxlaw-2831	800	21	productive	productive	ADJ
taxlaw-2831	800	22	if	if	SCONJ
taxlaw-2831	800	23	a	a	DET
taxlaw-2831	800	24	transfer	transfer	NOUN
taxlaw-2831	800	25	is	be	AUX
taxlaw-2831	800	26	made	make	VERB
taxlaw-2831	800	27	in	in	ADP
taxlaw-2831	800	28	trust	trust	NOUN
taxlaw-2831	800	29	;	;	PUNCT
taxlaw-2831	800	30	establishing	establish	VERB
taxlaw-2831	800	31	a	a	DET
taxlaw-2831	800	32	―meaningful	―meaningful	ADJ
taxlaw-2831	800	33	penalty	penalty	NOUN
taxlaw-2831	800	34	system,‖	system,‖	PROPN
taxlaw-2831	800	35	similar	similar	ADJ
taxlaw-2831	800	36	to	to	ADP
taxlaw-2831	800	37	the	the	DET
taxlaw-2831	800	38	current	current	ADJ
taxlaw-2831	800	39	penalty	penalty	NOUN
taxlaw-2831	800	40	system	system	NOUN
taxlaw-2831	800	41	,	,	PUNCT
taxlaw-2831	800	42	but	but	CCONJ
taxlaw-2831	800	43	where	where	SCONJ
taxlaw-2831	800	44	the	the	DET
taxlaw-2831	800	45	penalty	penalty	NOUN
taxlaw-2831	800	46	computations	computation	NOUN
taxlaw-2831	800	47	would	would	AUX
taxlaw-2831	800	48	not	not	PART
taxlaw-2831	800	49	take	take	VERB
taxlaw-2831	800	50	into	into	ADP
taxlaw-2831	800	51	account	account	NOUN
taxlaw-2831	800	52	the	the	DET
taxlaw-2831	800	53	gift	gift	NOUN
taxlaw-2831	800	54	tax	tax	NOUN
taxlaw-2831	800	55	exemption	exemption	NOUN
taxlaw-2831	800	56	(	(	PUNCT
taxlaw-2831	800	57	at	at	ADP
taxlaw-2831	800	58	the	the	DET
taxlaw-2831	800	59	time	time	NOUN
taxlaw-2831	800	60	of	of	ADP
taxlaw-2831	800	61	the	the	DET
taxlaw-2831	800	62	article	article	NOUN
taxlaw-2831	800	63	,	,	PUNCT
taxlaw-2831	800	64	the	the	DET
taxlaw-2831	800	65	gift	gift	NOUN
taxlaw-2831	800	66	tax	tax	NOUN
taxlaw-2831	800	67	$	$	SYM
taxlaw-2831	800	68	1	1	NUM
taxlaw-2831	800	69	million	million	NUM
taxlaw-2831	800	70	lifetime	lifetime	NOUN
taxlaw-2831	800	71	amount	amount	NOUN
taxlaw-2831	800	72	)	)	PUNCT
taxlaw-2831	800	73	,	,	PUNCT
taxlaw-2831	800	74	delinquent	delinquent	ADJ
taxlaw-2831	800	75	returns	return	NOUN
taxlaw-2831	800	76	would	would	AUX
taxlaw-2831	800	77	be	be	AUX
taxlaw-2831	800	78	2015	2015	NUM
taxlaw-2831	800	79	]	]	PUNCT
taxlaw-2831	800	80	a	a	DET
taxlaw-2831	800	81	simpler	simple	ADJ
taxlaw-2831	800	82	verifiable	verifiable	ADJ
taxlaw-2831	800	83	gift	gift	NOUN
taxlaw-2831	800	84	tax	tax	NOUN
taxlaw-2831	800	85	207	207	NUM
taxlaw-2831	800	86	given	give	VERB
taxlaw-2831	800	87	that	that	SCONJ
taxlaw-2831	800	88	there	there	PRON
taxlaw-2831	800	89	is	be	VERB
taxlaw-2831	800	90	no	no	DET
taxlaw-2831	800	91	imperative	imperative	NOUN
taxlaw-2831	800	92	to	to	PART
taxlaw-2831	800	93	have	have	VERB
taxlaw-2831	800	94	preferences	preference	NOUN
taxlaw-2831	800	95	for	for	ADP
taxlaw-2831	800	96	lifetime	lifetime	NOUN
taxlaw-2831	800	97	transfers	transfer	NOUN
taxlaw-2831	800	98	,	,	PUNCT
taxlaw-2831	800	99	apart	apart	ADV
taxlaw-2831	800	100	from	from	ADP
taxlaw-2831	800	101	a	a	DET
taxlaw-2831	800	102	limited	limited	ADJ
taxlaw-2831	800	103	annual	annual	ADJ
taxlaw-2831	800	104	exclusion	exclusion	NOUN
taxlaw-2831	800	105	,	,	PUNCT
taxlaw-2831	800	106	this	this	DET
taxlaw-2831	800	107	article	article	NOUN
taxlaw-2831	800	108	proposes	propose	VERB
taxlaw-2831	800	109	to	to	PART
taxlaw-2831	800	110	retain	retain	VERB
taxlaw-2831	800	111	other	other	ADJ
taxlaw-2831	800	112	gift	gift	NOUN
taxlaw-2831	800	113	tax	tax	NOUN
taxlaw-2831	800	114	benefits	benefit	NOUN
taxlaw-2831	800	115	but	but	CCONJ
taxlaw-2831	800	116	only	only	ADV
taxlaw-2831	800	117	for	for	ADP
taxlaw-2831	800	118	donors	donor	NOUN
taxlaw-2831	800	119	who	who	PRON
taxlaw-2831	800	120	adhere	adhere	VERB
taxlaw-2831	800	121	to	to	ADP
taxlaw-2831	800	122	the	the	DET
taxlaw-2831	800	123	filing	filing	NOUN
taxlaw-2831	800	124	and	and	CCONJ
taxlaw-2831	800	125	payment	payment	NOUN
taxlaw-2831	800	126	requirements	requirement	NOUN
taxlaw-2831	800	127	.	.	PUNCT
taxlaw-2831	801	1	compliance	compliance	NOUN
taxlaw-2831	801	2	rules	rule	NOUN
taxlaw-2831	801	3	in	in	ADP
taxlaw-2831	801	4	a	a	DET
taxlaw-2831	801	5	verifiable	verifiable	ADJ
taxlaw-2831	801	6	gift	gift	NOUN
taxlaw-2831	801	7	tax	tax	NOUN
taxlaw-2831	801	8	should	should	AUX
taxlaw-2831	801	9	replicate	replicate	VERB
taxlaw-2831	801	10	the	the	DET
taxlaw-2831	801	11	portability	portability	NOUN
taxlaw-2831	801	12	rules	rule	NOUN
taxlaw-2831	801	13	:	:	PUNCT
taxlaw-2831	801	14	168	168	NUM
taxlaw-2831	801	15	if	if	SCONJ
taxlaw-2831	801	16	you	you	PRON
taxlaw-2831	801	17	don‘t	don‘t	VERB
taxlaw-2831	801	18	properly	properly	ADV
taxlaw-2831	801	19	file	file	VERB
taxlaw-2831	801	20	a	a	DET
taxlaw-2831	801	21	gift	gift	NOUN
taxlaw-2831	801	22	tax	tax	NOUN
taxlaw-2831	801	23	return	return	NOUN
taxlaw-2831	801	24	and	and	CCONJ
taxlaw-2831	801	25	pay	pay	VERB
taxlaw-2831	801	26	your	your	PRON
taxlaw-2831	801	27	gift	gift	NOUN
taxlaw-2831	801	28	tax	tax	NOUN
taxlaw-2831	801	29	,	,	PUNCT
taxlaw-2831	801	30	you	you	PRON
taxlaw-2831	801	31	don‘t	don‘t	VERB
taxlaw-2831	801	32	obtain	obtain	VERB
taxlaw-2831	801	33	the	the	DET
taxlaw-2831	801	34	tax	tax	NOUN
taxlaw-2831	801	35	benefits	benefit	NOUN
taxlaw-2831	801	36	that	that	PRON
taxlaw-2831	801	37	compliant	compliant	ADJ
taxlaw-2831	801	38	filers	filer	NOUN
taxlaw-2831	801	39	receive	receive	VERB
taxlaw-2831	801	40	.	.	PUNCT
taxlaw-2831	802	1	depending	depend	VERB
taxlaw-2831	802	2	on	on	ADP
taxlaw-2831	802	3	which	which	PRON
taxlaw-2831	802	4	benefits	benefit	NOUN
taxlaw-2831	802	5	are	be	AUX
taxlaw-2831	802	6	denied	deny	VERB
taxlaw-2831	802	7	delinquent	delinquent	ADJ
taxlaw-2831	802	8	donors	donor	NOUN
taxlaw-2831	802	9	,	,	PUNCT
taxlaw-2831	802	10	donors	donor	NOUN
taxlaw-2831	802	11	should	should	AUX
taxlaw-2831	802	12	be	be	AUX
taxlaw-2831	802	13	motivated	motivate	VERB
taxlaw-2831	802	14	to	to	PART
taxlaw-2831	802	15	comply	comply	VERB
taxlaw-2831	802	16	.	.	PUNCT
taxlaw-2831	803	1	denying	deny	VERB
taxlaw-2831	803	2	the	the	DET
taxlaw-2831	803	3	benefit	benefit	NOUN
taxlaw-2831	803	4	of	of	ADP
taxlaw-2831	803	5	a	a	DET
taxlaw-2831	803	6	tax	tax	NOUN
taxlaw-2831	803	7	exclusive	exclusive	ADJ
taxlaw-2831	803	8	transfer	transfer	NOUN
taxlaw-2831	803	9	tax	tax	NOUN
taxlaw-2831	803	10	should	should	AUX
taxlaw-2831	803	11	increase	increase	VERB
taxlaw-2831	803	12	self	self	NOUN
taxlaw-2831	803	13	-	-	PUNCT
taxlaw-2831	803	14	reporting	reporting	NOUN
taxlaw-2831	803	15	.	.	PUNCT
taxlaw-2831	804	1	for	for	ADP
taxlaw-2831	804	2	greater	great	ADJ
taxlaw-2831	804	3	incentives	incentive	NOUN
taxlaw-2831	804	4	,	,	PUNCT
taxlaw-2831	804	5	new	new	ADJ
taxlaw-2831	804	6	benefits	benefit	NOUN
taxlaw-2831	804	7	could	could	AUX
taxlaw-2831	804	8	be	be	AUX
taxlaw-2831	804	9	added	add	VERB
taxlaw-2831	804	10	to	to	ADP
taxlaw-2831	804	11	gifts	gift	NOUN
taxlaw-2831	804	12	,	,	PUNCT
taxlaw-2831	804	13	such	such	ADJ
taxlaw-2831	804	14	as	as	ADP
taxlaw-2831	804	15	limiting	limit	VERB
taxlaw-2831	804	16	the	the	DET
taxlaw-2831	804	17	unified	unified	ADJ
taxlaw-2831	804	18	credit	credit	NOUN
taxlaw-2831	804	19	exemption	exemption	NOUN
taxlaw-2831	804	20	to	to	ADP
taxlaw-2831	804	21	the	the	DET
taxlaw-2831	804	22	2009	2009	NUM
taxlaw-2831	804	23	level	level	NOUN
taxlaw-2831	804	24	$	$	SYM
taxlaw-2831	804	25	3.5	3.5	NUM
taxlaw-2831	804	26	million	million	NUM
taxlaw-2831	804	27	unified	unified	ADJ
taxlaw-2831	804	28	credit	credit	NOUN
taxlaw-2831	804	29	,	,	PUNCT
taxlaw-2831	804	30	169	169	NUM
taxlaw-2831	804	31	but	but	CCONJ
taxlaw-2831	804	32	for	for	ADP
taxlaw-2831	804	33	the	the	DET
taxlaw-2831	804	34	first	first	ADJ
taxlaw-2831	804	35	$	$	SYM
taxlaw-2831	804	36	1.5	1.5	NUM
taxlaw-2831	804	37	million	million	NUM
taxlaw-2831	804	38	in	in	ADP
taxlaw-2831	804	39	taxable	taxable	ADJ
taxlaw-2831	804	40	gifts	gift	NOUN
taxlaw-2831	804	41	,	,	PUNCT
taxlaw-2831	804	42	provide	provide	VERB
taxlaw-2831	804	43	a	a	DET
taxlaw-2831	804	44	lower	low	ADJ
taxlaw-2831	804	45	rate	rate	NOUN
taxlaw-2831	804	46	or	or	CCONJ
taxlaw-2831	804	47	an	an	DET
taxlaw-2831	804	48	additional	additional	ADJ
taxlaw-2831	804	49	run	run	NOUN
taxlaw-2831	804	50	-	-	PUNCT
taxlaw-2831	804	51	through	through	ADP
taxlaw-2831	804	52	regime	regime	NOUN
taxlaw-2831	804	53	similar	similar	ADJ
taxlaw-2831	804	54	to	to	ADP
taxlaw-2831	804	55	a	a	DET
taxlaw-2831	804	56	pre-1977	pre-1977	NOUN
taxlaw-2831	804	57	gift	gift	NOUN
taxlaw-2831	804	58	tax	tax	NOUN
taxlaw-2831	804	59	model	model	NOUN
taxlaw-2831	804	60	.	.	PUNCT
taxlaw-2831	805	1	170	170	NUM
taxlaw-2831	805	2	additional	additional	ADJ
taxlaw-2831	805	3	gift	gift	NOUN
taxlaw-2831	805	4	tax	tax	NOUN
taxlaw-2831	805	5	benefits	benefit	NOUN
taxlaw-2831	805	6	for	for	ADP
taxlaw-2831	805	7	compliant	compliant	ADJ
taxlaw-2831	805	8	donors	donor	NOUN
taxlaw-2831	805	9	should	should	AUX
taxlaw-2831	805	10	produce	produce	VERB
taxlaw-2831	805	11	more	more	ADJ
taxlaw-2831	805	12	revenue	revenue	NOUN
taxlaw-2831	805	13	in	in	ADP
taxlaw-2831	805	14	line	line	NOUN
taxlaw-2831	805	15	with	with	ADP
taxlaw-2831	805	16	the	the	DET
taxlaw-2831	805	17	goal	goal	NOUN
taxlaw-2831	805	18	of	of	ADP
taxlaw-2831	805	19	the	the	DET
taxlaw-2831	805	20	1932	1932	NUM
taxlaw-2831	805	21	gift	gift	NOUN
taxlaw-2831	805	22	tax	tax	NOUN
taxlaw-2831	805	23	.	.	PUNCT
taxlaw-2831	806	1	171	171	NUM
taxlaw-2831	806	2	historically	historically	ADV
taxlaw-2831	806	3	,	,	PUNCT
taxlaw-2831	806	4	instead	instead	ADV
taxlaw-2831	806	5	of	of	ADP
taxlaw-2831	806	6	utilizing	utilize	VERB
taxlaw-2831	806	7	even	even	ADV
taxlaw-2831	806	8	simple	simple	ADJ
taxlaw-2831	806	9	tax	tax	NOUN
taxlaw-2831	806	10	minimization	minimization	NOUN
taxlaw-2831	806	11	techniques	technique	NOUN
taxlaw-2831	806	12	to	to	ADP
taxlaw-2831	806	13	the	the	DET
taxlaw-2831	806	14	maximum	maximum	ADJ
taxlaw-2831	806	15	extent	extent	NOUN
taxlaw-2831	806	16	allowable	allowable	ADJ
taxlaw-2831	806	17	,	,	PUNCT
taxlaw-2831	806	18	172	172	NUM
taxlaw-2831	806	19	wealthy	wealthy	ADJ
taxlaw-2831	806	20	taxpayers	taxpayer	NOUN
taxlaw-2831	806	21	have	have	AUX
taxlaw-2831	806	22	reacted	react	VERB
taxlaw-2831	806	23	to	to	ADP
taxlaw-2831	806	24	changes	change	NOUN
taxlaw-2831	806	25	in	in	ADP
taxlaw-2831	806	26	tax	tax	NOUN
taxlaw-2831	806	27	rates	rate	NOUN
taxlaw-2831	806	28	by	by	ADP
taxlaw-2831	806	29	accelerating	accelerate	VERB
taxlaw-2831	806	30	inter	inter	ADJ
taxlaw-2831	806	31	vivos	vivos	ADJ
taxlaw-2831	806	32	transfers	transfer	NOUN
taxlaw-2831	806	33	.	.	PUNCT
taxlaw-2831	807	1	173	173	NUM
taxlaw-2831	807	2	that	that	PRON
taxlaw-2831	807	3	was	be	AUX
taxlaw-2831	807	4	particularly	particularly	ADV
taxlaw-2831	807	5	true	true	ADJ
taxlaw-2831	807	6	in	in	ADP
taxlaw-2831	807	7	1976	1976	NUM
taxlaw-2831	807	8	in	in	ADP
taxlaw-2831	807	9	anticipation	anticipation	NOUN
taxlaw-2831	807	10	of	of	ADP
taxlaw-2831	807	11	the	the	DET
taxlaw-2831	807	12	new	new	ADJ
taxlaw-2831	807	13	law‘s	law‘s	NOUN
taxlaw-2831	807	14	elimination	elimination	NOUN
taxlaw-2831	807	15	of	of	ADP
taxlaw-2831	807	16	lower	low	ADJ
taxlaw-2831	807	17	gift	gift	NOUN
taxlaw-2831	807	18	tax	tax	NOUN
taxlaw-2831	807	19	rates	rate	NOUN
taxlaw-2831	807	20	and	and	CCONJ
taxlaw-2831	807	21	the	the	DET
taxlaw-2831	807	22	separate	separate	ADJ
taxlaw-2831	807	23	exemption	exemption	NOUN
taxlaw-2831	807	24	run	run	NOUN
taxlaw-2831	807	25	-	-	PUNCT
taxlaw-2831	807	26	through	through	ADP
taxlaw-2831	807	27	scheme	scheme	NOUN
taxlaw-2831	807	28	.	.	PUNCT
taxlaw-2831	808	1	174	174	NUM
taxlaw-2831	809	1	according	accord	VERB
taxlaw-2831	809	2	to	to	ADP
taxlaw-2831	809	3	joulfaian	joulfaian	PROPN
taxlaw-2831	809	4	,	,	PUNCT
taxlaw-2831	809	5	1976	1976	NUM
taxlaw-2831	809	6	was	be	AUX
taxlaw-2831	809	7	a	a	DET
taxlaw-2831	809	8	banner	banner	NOUN
taxlaw-2831	809	9	year	year	NOUN
taxlaw-2831	809	10	for	for	ADP
taxlaw-2831	809	11	gifts	gift	NOUN
taxlaw-2831	809	12	before	before	SCONJ
taxlaw-2831	809	13	the	the	DET
taxlaw-2831	809	14	1976	1976	NUM
taxlaw-2831	809	15	tax	tax	NOUN
taxlaw-2831	809	16	act	act	NOUN
taxlaw-2831	809	17	took	take	VERB
taxlaw-2831	809	18	effect	effect	NOUN
taxlaw-2831	809	19	in	in	ADP
taxlaw-2831	809	20	1977	1977	NUM
taxlaw-2831	809	21	,	,	PUNCT
taxlaw-2831	809	22	mainly	mainly	ADV
taxlaw-2831	809	23	due	due	ADP
taxlaw-2831	809	24	to	to	ADP
taxlaw-2831	809	25	the	the	DET
taxlaw-2831	809	26	enormous	enormous	ADJ
taxlaw-2831	809	27	sensitivity	sensitivity	NOUN
taxlaw-2831	809	28	to	to	PART
taxlaw-2831	809	29	rate	rate	VERB
taxlaw-2831	809	30	changes	change	NOUN
taxlaw-2831	809	31	between	between	ADP
taxlaw-2831	809	32	those	those	DET
taxlaw-2831	809	33	two	two	NUM
taxlaw-2831	809	34	years	year	NOUN
taxlaw-2831	809	35	.	.	PUNCT
taxlaw-2831	810	1	175	175	NUM
taxlaw-2831	810	2	while	while	SCONJ
taxlaw-2831	810	3	the	the	DET
taxlaw-2831	810	4	revenue	revenue	NOUN
taxlaw-2831	810	5	effect	effect	NOUN
taxlaw-2831	810	6	of	of	ADP
taxlaw-2831	810	7	a	a	DET
taxlaw-2831	810	8	simpler	simple	ADJ
taxlaw-2831	810	9	verifiable	verifiable	ADJ
taxlaw-2831	810	10	gift	gift	NOUN
taxlaw-2831	810	11	tax	tax	NOUN
taxlaw-2831	810	12	is	be	AUX
taxlaw-2831	810	13	uncertain	uncertain	ADJ
taxlaw-2831	811	1	,	,	PUNCT
taxlaw-2831	811	2	the	the	DET
taxlaw-2831	811	3	evidence	evidence	NOUN
taxlaw-2831	811	4	from	from	ADP
taxlaw-2831	811	5	1976	1976	NUM
taxlaw-2831	811	6	suggests	suggest	VERB
taxlaw-2831	811	7	a	a	DET
taxlaw-2831	811	8	positive	positive	ADJ
taxlaw-2831	811	9	revenue	revenue	NOUN
taxlaw-2831	811	10	effect	effect	NOUN
taxlaw-2831	811	11	from	from	ADP
taxlaw-2831	811	12	changes	change	NOUN
taxlaw-2831	811	13	that	that	PRON
taxlaw-2831	811	14	would	would	AUX
taxlaw-2831	811	15	be	be	AUX
taxlaw-2831	811	16	policy	policy	NOUN
taxlaw-2831	811	17	improvements	improvement	NOUN
taxlaw-2831	811	18	to	to	ADP
taxlaw-2831	811	19	the	the	DET
taxlaw-2831	811	20	current	current	ADJ
taxlaw-2831	811	21	gift	gift	NOUN
taxlaw-2831	811	22	tax	tax	NOUN
taxlaw-2831	811	23	.	.	PUNCT
taxlaw-2831	812	1	vi	vi	X
taxlaw-2831	812	2	.	.	PROPN
taxlaw-2831	812	3	conclusion	conclusion	VERB
taxlaw-2831	812	4	the	the	DET
taxlaw-2831	812	5	purpose	purpose	NOUN
taxlaw-2831	812	6	of	of	ADP
taxlaw-2831	812	7	this	this	DET
taxlaw-2831	812	8	article	article	NOUN
taxlaw-2831	812	9	is	be	AUX
taxlaw-2831	812	10	to	to	PART
taxlaw-2831	812	11	propose	propose	VERB
taxlaw-2831	812	12	a	a	DET
taxlaw-2831	812	13	simplified	simplified	ADJ
taxlaw-2831	812	14	verifiable	verifiable	ADJ
taxlaw-2831	812	15	gift	gift	NOUN
taxlaw-2831	812	16	tax	tax	NOUN
taxlaw-2831	812	17	,	,	PUNCT
taxlaw-2831	812	18	to	to	PART
taxlaw-2831	812	19	reassert	reassert	VERB
taxlaw-2831	812	20	the	the	DET
taxlaw-2831	812	21	basic	basic	ADJ
taxlaw-2831	812	22	principles	principle	NOUN
taxlaw-2831	812	23	of	of	ADP
taxlaw-2831	812	24	transfer	transfer	NOUN
taxlaw-2831	812	25	taxes	taxis	NOUN
taxlaw-2831	812	26	,	,	PUNCT
taxlaw-2831	812	27	to	to	PART
taxlaw-2831	812	28	encourage	encourage	VERB
taxlaw-2831	812	29	simple	simple	ADJ
taxlaw-2831	812	30	,	,	PUNCT
taxlaw-2831	812	31	outright	outright	ADJ
taxlaw-2831	812	32	gifts	gift	NOUN
taxlaw-2831	812	33	,	,	PUNCT
taxlaw-2831	812	34	and	and	CCONJ
taxlaw-2831	812	35	to	to	PART
taxlaw-2831	812	36	eliminate	eliminate	VERB
taxlaw-2831	812	37	some	some	DET
taxlaw-2831	812	38	major	major	ADJ
taxlaw-2831	812	39	abuses	abuse	NOUN
taxlaw-2831	812	40	in	in	ADP
taxlaw-2831	812	41	the	the	DET
taxlaw-2831	812	42	current	current	ADJ
taxlaw-2831	812	43	gift	gift	NOUN
taxlaw-2831	812	44	tax	tax	NOUN
taxlaw-2831	812	45	regime	regime	NOUN
taxlaw-2831	812	46	.	.	PUNCT
taxlaw-2831	813	1	to	to	PART
taxlaw-2831	813	2	accomplish	accomplish	VERB
taxlaw-2831	813	3	these	these	DET
taxlaw-2831	813	4	goals	goal	NOUN
taxlaw-2831	813	5	,	,	PUNCT
taxlaw-2831	813	6	the	the	DET
taxlaw-2831	813	7	subject	subject	NOUN
taxlaw-2831	813	8	to	to	ADP
taxlaw-2831	813	9	a	a	DET
taxlaw-2831	813	10	hefty	hefty	ADJ
taxlaw-2831	813	11	twenty	twenty	NUM
taxlaw-2831	813	12	-	-	PUNCT
taxlaw-2831	813	13	five	five	NUM
taxlaw-2831	813	14	percent	percent	NOUN
taxlaw-2831	813	15	maximum	maximum	ADJ
taxlaw-2831	813	16	penalty	penalty	NOUN
taxlaw-2831	813	17	if	if	SCONJ
taxlaw-2831	813	18	they	they	PRON
taxlaw-2831	813	19	are	be	AUX
taxlaw-2831	813	20	five	five	NUM
taxlaw-2831	813	21	or	or	CCONJ
taxlaw-2831	813	22	more	more	ADJ
taxlaw-2831	813	23	months	month	NOUN
taxlaw-2831	813	24	late	late	ADV
taxlaw-2831	813	25	,	,	PUNCT
taxlaw-2831	813	26	with	with	ADP
taxlaw-2831	813	27	interest	interest	NOUN
taxlaw-2831	813	28	accruing	accrue	VERB
taxlaw-2831	813	29	from	from	ADP
taxlaw-2831	813	30	the	the	DET
taxlaw-2831	813	31	required	require	VERB
taxlaw-2831	813	32	filing	filing	NOUN
taxlaw-2831	813	33	date	date	NOUN
taxlaw-2831	813	34	.	.	PUNCT
taxlaw-2831	814	1	i	i	PRON
taxlaw-2831	814	2	d.	d.	PROPN
taxlaw-2831	814	3	at	at	ADP
taxlaw-2831	814	4	777	777	NUM
taxlaw-2831	814	5	-	-	SYM
taxlaw-2831	814	6	78	78	NUM
taxlaw-2831	814	7	.	.	PUNCT
taxlaw-2831	815	1	168	168	NUM
taxlaw-2831	815	2	see	see	VERB
taxlaw-2831	815	3	supra	supra	PROPN
taxlaw-2831	815	4	notes	note	VERB
taxlaw-2831	815	5	49	49	NUM
taxlaw-2831	815	6	-	-	SYM
taxlaw-2831	815	7	52	52	NUM
taxlaw-2831	815	8	and	and	CCONJ
taxlaw-2831	815	9	accompanying	accompany	VERB
taxlaw-2831	815	10	text	text	NOUN
taxlaw-2831	815	11	.	.	PUNCT
taxlaw-2831	816	1	169	169	NUM
taxlaw-2831	816	2	recent	recent	ADJ
taxlaw-2831	816	3	legislation	legislation	NOUN
taxlaw-2831	816	4	has	have	AUX
taxlaw-2831	816	5	returned	return	VERB
taxlaw-2831	816	6	the	the	DET
taxlaw-2831	816	7	unified	unified	ADJ
taxlaw-2831	816	8	credit	credit	NOUN
taxlaw-2831	816	9	exemption	exemption	NOUN
taxlaw-2831	816	10	equivalent	equivalent	ADJ
taxlaw-2831	816	11	to	to	ADP
taxlaw-2831	816	12	2009	2009	NUM
taxlaw-2831	816	13	levels	level	NOUN
taxlaw-2831	816	14	.	.	PUNCT
taxlaw-2831	817	1	see	see	VERB
taxlaw-2831	817	2	,	,	PUNCT
taxlaw-2831	817	3	e.g.	e.g.	ADV
taxlaw-2831	817	4	,	,	PUNCT
taxlaw-2831	817	5	s.	s.	PROPN
taxlaw-2831	817	6	2899	2899	NUM
taxlaw-2831	817	7	,	,	PUNCT
taxlaw-2831	817	8	113th	113th	PROPN
taxlaw-2831	817	9	cong	cong	PROPN
taxlaw-2831	817	10	.	.	PROPN
taxlaw-2831	817	11	,	,	PUNCT
taxlaw-2831	817	12	2d	2d	NUM
taxlaw-2831	817	13	sess	sess	NOUN
taxlaw-2831	817	14	.	.	PUNCT
taxlaw-2831	818	1	§	§	PROPN
taxlaw-2831	818	2	2(b)(1	2(b)(1	NUM
taxlaw-2831	818	3	)	)	PUNCT
taxlaw-2831	818	4	(	(	PUNCT
taxlaw-2831	818	5	amending	amend	VERB
taxlaw-2831	818	6	i.r.c.§	i.r.c.§	ADJ
taxlaw-2831	818	7	2010(c)(3	2010(c)(3	NOUN
taxlaw-2831	818	8	)	)	PUNCT
taxlaw-2831	818	9	by	by	ADP
taxlaw-2831	818	10	reducing	reduce	VERB
taxlaw-2831	818	11	the	the	DET
taxlaw-2831	818	12	―basic	―basic	ADJ
taxlaw-2831	818	13	exclusion	exclusion	NOUN
taxlaw-2831	818	14	amount‖	amount‖	PROPN
taxlaw-2831	818	15	exemption	exemption	NOUN
taxlaw-2831	818	16	to	to	ADP
taxlaw-2831	818	17	$	$	SYM
taxlaw-2831	818	18	3.5	3.5	NUM
taxlaw-2831	818	19	million	million	NUM
taxlaw-2831	818	20	for	for	ADP
taxlaw-2831	818	21	transfers	transfer	NOUN
taxlaw-2831	818	22	after	after	ADP
taxlaw-2831	818	23	december	december	PROPN
taxlaw-2831	818	24	31	31	NUM
taxlaw-2831	818	25	,	,	PUNCT
taxlaw-2831	818	26	2014	2014	NUM
taxlaw-2831	818	27	)	)	PUNCT
taxlaw-2831	818	28	(	(	PUNCT
taxlaw-2831	818	29	proposed	propose	VERB
taxlaw-2831	818	30	by	by	ADP
taxlaw-2831	818	31	sen	sen	PROPN
taxlaw-2831	818	32	.	.	PROPN
taxlaw-2831	818	33	bernard	bernard	PROPN
taxlaw-2831	818	34	sanders	sanders	PROPN
taxlaw-2831	818	35	.	.	PUNCT
taxlaw-2831	818	36	)	)	PUNCT
taxlaw-2831	818	37	.	.	PUNCT
taxlaw-2831	819	1	170	170	NUM
taxlaw-2831	819	2	see	see	VERB
taxlaw-2831	819	3	supra	supra	PROPN
taxlaw-2831	819	4	notes	note	NOUN
taxlaw-2831	819	5	130	130	NUM
taxlaw-2831	819	6	,	,	PUNCT
taxlaw-2831	819	7	148	148	NUM
taxlaw-2831	819	8	and	and	CCONJ
taxlaw-2831	819	9	accompanying	accompany	VERB
taxlaw-2831	819	10	text	text	NOUN
taxlaw-2831	819	11	.	.	PUNCT
taxlaw-2831	820	1	171	171	NUM
taxlaw-2831	820	2	see	see	VERB
taxlaw-2831	820	3	cooper	cooper	NOUN
taxlaw-2831	820	4	,	,	PUNCT
taxlaw-2831	820	5	ghosts	ghost	NOUN
taxlaw-2831	820	6	of	of	ADP
taxlaw-2831	820	7	1932	1932	NUM
taxlaw-2831	820	8	,	,	PUNCT
taxlaw-2831	820	9	supra	supra	PROPN
taxlaw-2831	820	10	note	note	NOUN
taxlaw-2831	820	11	21	21	NUM
taxlaw-2831	820	12	.	.	PUNCT
taxlaw-2831	820	13	172	172	NUM
taxlaw-2831	820	14	see	see	VERB
taxlaw-2831	820	15	joulfaian	joulfaian	PROPN
taxlaw-2831	820	16	&	&	CCONJ
taxlaw-2831	820	17	mcgarry	mcgarry	PROPN
taxlaw-2831	820	18	,	,	PUNCT
taxlaw-2831	820	19	supra	supra	PROPN
taxlaw-2831	820	20	note	note	PROPN
taxlaw-2831	820	21	153	153	NUM
taxlaw-2831	820	22	,	,	PUNCT
taxlaw-2831	820	23	at	at	ADP
taxlaw-2831	820	24	419	419	NUM
taxlaw-2831	820	25	(	(	PUNCT
taxlaw-2831	820	26	―overall	―overall	PROPN
taxlaw-2831	820	27	,	,	PUNCT
taxlaw-2831	820	28	we	we	PRON
taxlaw-2831	820	29	conclude	conclude	VERB
taxlaw-2831	820	30	that	that	SCONJ
taxlaw-2831	820	31	while	while	SCONJ
taxlaw-2831	820	32	taxes	taxis	NOUN
taxlaw-2831	820	33	are	be	AUX
taxlaw-2831	820	34	an	an	DET
taxlaw-2831	820	35	important	important	ADJ
taxlaw-2831	820	36	consideration	consideration	NOUN
taxlaw-2831	820	37	in	in	ADP
taxlaw-2831	820	38	transfer	transfer	NOUN
taxlaw-2831	820	39	behavior	behavior	NOUN
taxlaw-2831	820	40	of	of	ADP
taxlaw-2831	820	41	the	the	DET
taxlaw-2831	820	42	rich	rich	ADJ
taxlaw-2831	820	43	,	,	PUNCT
taxlaw-2831	820	44	their	their	PRON
taxlaw-2831	820	45	behavior	behavior	NOUN
taxlaw-2831	820	46	is	be	AUX
taxlaw-2831	820	47	not	not	PART
taxlaw-2831	820	48	universally	universally	ADV
taxlaw-2831	820	49	consistent	consistent	ADJ
taxlaw-2831	820	50	with	with	ADP
taxlaw-2831	820	51	a	a	DET
taxlaw-2831	820	52	tax	tax	NOUN
taxlaw-2831	820	53	minimization	minimization	NOUN
taxlaw-2831	820	54	strategy.‖	strategy.‖	NOUN
taxlaw-2831	820	55	)	)	PUNCT
taxlaw-2831	820	56	(	(	PUNCT
taxlaw-2831	820	57	―[i]ndividuals	―[i]ndividual	NOUN
taxlaw-2831	820	58	fail	fail	VERB
taxlaw-2831	820	59	to	to	PART
taxlaw-2831	820	60	exploit	exploit	VERB
taxlaw-2831	820	61	fully	fully	ADV
taxlaw-2831	820	62	available	available	ADJ
taxlaw-2831	820	63	avenues	avenue	NOUN
taxlaw-2831	820	64	of	of	ADP
taxlaw-2831	820	65	tax	tax	NOUN
taxlaw-2831	820	66	avoidance.‖	avoidance.‖	NOUN
taxlaw-2831	820	67	)	)	PUNCT
taxlaw-2831	820	68	.	.	PUNCT
taxlaw-2831	821	1	i	i	PRON
taxlaw-2831	821	2	d.	d.	PROPN
taxlaw-2831	821	3	at	at	ADP
taxlaw-2831	821	4	430	430	NUM
taxlaw-2831	821	5	.	.	PUNCT
taxlaw-2831	822	1	173	173	NUM
taxlaw-2831	822	2	see	see	VERB
taxlaw-2831	822	3	joulfaian	joulfaian	PROPN
taxlaw-2831	822	4	,	,	PUNCT
taxlaw-2831	822	5	supra	supra	PROPN
taxlaw-2831	822	6	note	note	NOUN
taxlaw-2831	822	7	125	125	NUM
taxlaw-2831	822	8	,	,	PUNCT
taxlaw-2831	822	9	at	at	ADP
taxlaw-2831	822	10	1927	1927	NUM
taxlaw-2831	822	11	(	(	PUNCT
taxlaw-2831	822	12	―using	―use	VERB
taxlaw-2831	822	13	data	datum	NOUN
taxlaw-2831	822	14	for	for	ADP
taxlaw-2831	822	15	gifts	gift	NOUN
taxlaw-2831	822	16	made	make	VERB
taxlaw-2831	822	17	in	in	ADP
taxlaw-2831	822	18	the	the	DET
taxlaw-2831	822	19	years	year	NOUN
taxlaw-2831	822	20	1933	1933	NUM
taxlaw-2831	822	21	through	through	ADP
taxlaw-2831	822	22	1988	1988	NUM
taxlaw-2831	822	23	,	,	PUNCT
taxlaw-2831	822	24	the	the	DET
taxlaw-2831	822	25	findings	finding	NOUN
taxlaw-2831	822	26	suggest	suggest	VERB
taxlaw-2831	822	27	that	that	SCONJ
taxlaw-2831	822	28	the	the	DET
taxlaw-2831	822	29	wealthy	wealthy	ADJ
taxlaw-2831	822	30	are	be	AUX
taxlaw-2831	822	31	quite	quite	ADV
taxlaw-2831	822	32	responsive	responsive	ADJ
taxlaw-2831	822	33	to	to	ADP
taxlaw-2831	822	34	taxes	taxis	NOUN
taxlaw-2831	822	35	in	in	ADP
taxlaw-2831	822	36	the	the	DET
taxlaw-2831	822	37	timing	timing	NOUN
taxlaw-2831	822	38	of	of	ADP
taxlaw-2831	822	39	their	their	PRON
taxlaw-2831	822	40	gifts	gift	NOUN
taxlaw-2831	822	41	,	,	PUNCT
taxlaw-2831	822	42	particularly	particularly	ADV
taxlaw-2831	822	43	in	in	ADP
taxlaw-2831	822	44	the	the	DET
taxlaw-2831	822	45	short	short	ADJ
taxlaw-2831	822	46	run.‖	run.‖	NOUN
taxlaw-2831	822	47	)	)	PUNCT
taxlaw-2831	822	48	;	;	PUNCT
taxlaw-2831	822	49	staff	staff	NOUN
taxlaw-2831	822	50	of	of	ADP
taxlaw-2831	822	51	joint	joint	ADJ
taxlaw-2831	822	52	comm	comm	NOUN
taxlaw-2831	822	53	.	.	PUNCT
taxlaw-2831	823	1	on	on	ADP
taxlaw-2831	823	2	tax‘n	tax‘n	PROPN
taxlaw-2831	823	3	,	,	PUNCT
taxlaw-2831	823	4	112th	112th	PROPN
taxlaw-2831	823	5	cong	cong	NOUN
taxlaw-2831	823	6	.	.	PUNCT
taxlaw-2831	823	7	,	,	PUNCT
taxlaw-2831	823	8	m	m	AUX
taxlaw-2831	823	9	odeling	odele	VERB
taxlaw-2831	823	10	the	the	DET
taxlaw-2831	823	11	federal	federal	ADJ
taxlaw-2831	823	12	revenue	revenue	NOUN
taxlaw-2831	823	13	effects	effect	NOUN
taxlaw-2831	823	14	of	of	ADP
taxlaw-2831	823	15	changes	change	NOUN
taxlaw-2831	823	16	in	in	ADP
taxlaw-2831	823	17	estate	estate	NOUN
taxlaw-2831	823	18	and	and	CCONJ
taxlaw-2831	823	19	gift	gift	NOUN
taxlaw-2831	823	20	taxation	taxation	NOUN
taxlaw-2831	823	21	26	26	NUM
taxlaw-2831	823	22	(	(	PUNCT
taxlaw-2831	823	23	joint	joint	ADJ
taxlaw-2831	823	24	comm	comm	NOUN
taxlaw-2831	823	25	.	.	PUNCT
taxlaw-2831	824	1	print	print	NOUN
taxlaw-2831	824	2	2012	2012	NUM
taxlaw-2831	824	3	)	)	PUNCT
taxlaw-2831	824	4	.	.	PUNCT
taxlaw-2831	825	1	174	174	NUM
taxlaw-2831	825	2	see	see	VERB
taxlaw-2831	825	3	supra	supra	PROPN
taxlaw-2831	825	4	notes	note	NOUN
taxlaw-2831	825	5	130	130	NUM
taxlaw-2831	825	6	,	,	PUNCT
taxlaw-2831	825	7	148	148	NUM
taxlaw-2831	825	8	and	and	CCONJ
taxlaw-2831	825	9	accompanying	accompany	VERB
taxlaw-2831	825	10	text	text	NOUN
taxlaw-2831	825	11	.	.	PUNCT
taxlaw-2831	826	1	175	175	NUM
taxlaw-2831	826	2	see	see	VERB
taxlaw-2831	826	3	joulfaian	joulfaian	PROPN
taxlaw-2831	826	4	,	,	PUNCT
taxlaw-2831	826	5	supra	supra	PROPN
taxlaw-2831	826	6	note	note	NOUN
taxlaw-2831	826	7	125	125	NUM
taxlaw-2831	826	8	,	,	PUNCT
taxlaw-2831	826	9	at	at	ADP
taxlaw-2831	826	10	1924	1924	NUM
taxlaw-2831	826	11	(	(	PUNCT
taxlaw-2831	826	12	―[g]ifts	―[g]ifts	PROPN
taxlaw-2831	826	13	made	make	VERB
taxlaw-2831	826	14	in	in	ADP
taxlaw-2831	826	15	1976	1976	NUM
taxlaw-2831	826	16	,	,	PUNCT
taxlaw-2831	826	17	in	in	ADP
taxlaw-2831	826	18	anticipation	anticipation	NOUN
taxlaw-2831	826	19	of	of	ADP
taxlaw-2831	826	20	the	the	DET
taxlaw-2831	826	21	higher	high	ADJ
taxlaw-2831	826	22	tax	tax	NOUN
taxlaw-2831	826	23	rates	rate	NOUN
taxlaw-2831	826	24	in	in	ADP
taxlaw-2831	826	25	1977	1977	NUM
taxlaw-2831	826	26	,	,	PUNCT
taxlaw-2831	826	27	surpass	surpass	VERB
taxlaw-2831	826	28	those	those	PRON
taxlaw-2831	826	29	made	make	VERB
taxlaw-2831	826	30	in	in	ADP
taxlaw-2831	826	31	any	any	DET
taxlaw-2831	826	32	other	other	ADJ
taxlaw-2831	826	33	year	year	NOUN
taxlaw-2831	826	34	since	since	SCONJ
taxlaw-2831	826	35	the	the	DET
taxlaw-2831	826	36	enactment	enactment	NOUN
taxlaw-2831	826	37	of	of	ADP
taxlaw-2831	826	38	the	the	DET
taxlaw-2831	826	39	tax.‖	tax.‖	NUM
taxlaw-2831	826	40	)	)	PUNCT
taxlaw-2831	826	41	.	.	PUNCT
taxlaw-2831	827	1	one	one	NUM
taxlaw-2831	827	2	other	other	ADJ
taxlaw-2831	827	3	factor	factor	NOUN
taxlaw-2831	827	4	that	that	PRON
taxlaw-2831	827	5	probably	probably	ADV
taxlaw-2831	827	6	contributed	contribute	VERB
taxlaw-2831	827	7	to	to	ADP
taxlaw-2831	827	8	the	the	DET
taxlaw-2831	827	9	number	number	NOUN
taxlaw-2831	827	10	of	of	ADP
taxlaw-2831	827	11	gifts	gift	NOUN
taxlaw-2831	827	12	in	in	ADP
taxlaw-2831	827	13	that	that	DET
taxlaw-2831	827	14	year	year	NOUN
taxlaw-2831	827	15	was	be	AUX
taxlaw-2831	827	16	that	that	SCONJ
taxlaw-2831	827	17	,	,	PUNCT
taxlaw-2831	827	18	under	under	ADP
taxlaw-2831	827	19	the	the	DET
taxlaw-2831	827	20	1976	1976	NUM
taxlaw-2831	827	21	act	act	NOUN
taxlaw-2831	827	22	,	,	PUNCT
taxlaw-2831	827	23	carryover	carryover	NOUN
taxlaw-2831	827	24	basis	basis	NOUN
taxlaw-2831	827	25	would	would	AUX
taxlaw-2831	827	26	be	be	AUX
taxlaw-2831	827	27	extended	extend	VERB
taxlaw-2831	827	28	to	to	ADP
taxlaw-2831	827	29	bequests	bequest	NOUN
taxlaw-2831	827	30	with	with	ADP
taxlaw-2831	827	31	the	the	DET
taxlaw-2831	827	32	repeal	repeal	NOUN
taxlaw-2831	827	33	of	of	ADP
taxlaw-2831	827	34	i.r.c	i.r.c	NOUN
taxlaw-2831	827	35	.	.	PUNCT
taxlaw-2831	828	1	§	§	PROPN
taxlaw-2831	828	2	1014	1014	NUM
taxlaw-2831	828	3	(	(	PUNCT
taxlaw-2831	828	4	date	date	NOUN
taxlaw-2831	828	5	of	of	ADP
taxlaw-2831	828	6	death	death	NOUN
taxlaw-2831	828	7	(	(	PUNCT
taxlaw-2831	828	8	generally	generally	ADV
taxlaw-2831	828	9	―stepped	―steppe	VERB
taxlaw-2831	828	10	up‖	up‖	PROPN
taxlaw-2831	828	11	)	)	PUNCT
taxlaw-2831	828	12	basis	basis	NOUN
taxlaw-2831	828	13	rule	rule	NOUN
taxlaw-2831	828	14	for	for	ADP
taxlaw-2831	828	15	transfers	transfer	NOUN
taxlaw-2831	828	16	at	at	ADP
taxlaw-2831	828	17	death	death	NOUN
taxlaw-2831	828	18	)	)	PUNCT
taxlaw-2831	828	19	.	.	PUNCT
taxlaw-2831	829	1	while	while	SCONJ
taxlaw-2831	829	2	later	later	ADV
taxlaw-2831	829	3	,	,	PUNCT
taxlaw-2831	829	4	the	the	DET
taxlaw-2831	829	5	repeal	repeal	NOUN
taxlaw-2831	829	6	of	of	ADP
taxlaw-2831	829	7	i.r.c	i.r.c	NOUN
taxlaw-2831	829	8	.	.	PUNCT
taxlaw-2831	830	1	§	§	PROPN
taxlaw-2831	830	2	1014	1014	NUM
taxlaw-2831	830	3	was	be	AUX
taxlaw-2831	830	4	itself	itself	PRON
taxlaw-2831	830	5	retroactively	retroactively	ADV
taxlaw-2831	830	6	repealed	repeal	VERB
taxlaw-2831	830	7	,	,	PUNCT
taxlaw-2831	830	8	in	in	ADP
taxlaw-2831	830	9	1976	1976	NUM
taxlaw-2831	830	10	that	that	SCONJ
taxlaw-2831	830	11	post	post	ADJ
taxlaw-2831	830	12	-	-	ADJ
taxlaw-2831	830	13	enactment	enactment	ADJ
taxlaw-2831	830	14	event	event	NOUN
taxlaw-2831	830	15	could	could	AUX
taxlaw-2831	830	16	not	not	PART
taxlaw-2831	830	17	be	be	AUX
taxlaw-2831	830	18	anticipated	anticipate	VERB
taxlaw-2831	830	19	.	.	PUNCT
taxlaw-2831	831	1	therefore	therefore	ADV
taxlaw-2831	831	2	,	,	PUNCT
taxlaw-2831	831	3	some	some	PRON
taxlaw-2831	831	4	of	of	ADP
taxlaw-2831	831	5	the	the	DET
taxlaw-2831	831	6	increase	increase	NOUN
taxlaw-2831	831	7	in	in	ADP
taxlaw-2831	831	8	gifts	gift	NOUN
taxlaw-2831	831	9	in	in	ADP
taxlaw-2831	831	10	1976	1976	NUM
taxlaw-2831	831	11	could	could	AUX
taxlaw-2831	831	12	be	be	AUX
taxlaw-2831	831	13	attributed	attribute	VERB
taxlaw-2831	831	14	to	to	ADP
taxlaw-2831	831	15	the	the	DET
taxlaw-2831	831	16	fact	fact	NOUN
taxlaw-2831	831	17	that	that	SCONJ
taxlaw-2831	831	18	the	the	DET
taxlaw-2831	831	19	wealthy	wealthy	ADJ
taxlaw-2831	831	20	anticipated	anticipate	VERB
taxlaw-2831	831	21	the	the	DET
taxlaw-2831	831	22	estate	estate	NOUN
taxlaw-2831	831	23	tax	tax	NOUN
taxlaw-2831	831	24	inclusion	inclusion	NOUN
taxlaw-2831	831	25	benefit	benefit	NOUN
taxlaw-2831	831	26	was	be	AUX
taxlaw-2831	831	27	about	about	ADJ
taxlaw-2831	831	28	to	to	PART
taxlaw-2831	831	29	disappear	disappear	VERB
taxlaw-2831	831	30	,	,	PUNCT
taxlaw-2831	831	31	equalizing	equalize	VERB
taxlaw-2831	831	32	the	the	DET
taxlaw-2831	831	33	capital	capital	NOUN
taxlaw-2831	831	34	gains	gain	NOUN
taxlaw-2831	831	35	effect	effect	NOUN
taxlaw-2831	831	36	between	between	ADP
taxlaw-2831	831	37	gifts	gift	NOUN
taxlaw-2831	831	38	and	and	CCONJ
taxlaw-2831	831	39	bequests	bequest	NOUN
taxlaw-2831	831	40	.	.	PUNCT
taxlaw-2831	832	1	208	208	NUM
taxlaw-2831	832	2	columbia	columbia	PROPN
taxlaw-2831	832	3	journal	journal	PROPN
taxlaw-2831	832	4	of	of	ADP
taxlaw-2831	832	5	tax	tax	NOUN
taxlaw-2831	832	6	law	law	NOUN
taxlaw-2831	832	7	[	[	X
taxlaw-2831	832	8	vol	vol	NOUN
taxlaw-2831	832	9	.	.	PUNCT
taxlaw-2831	833	1	6:182	6:182	NUM
taxlaw-2831	833	2	proposed	propose	VERB
taxlaw-2831	833	3	tax	tax	NOUN
taxlaw-2831	833	4	would	would	AUX
taxlaw-2831	833	5	simplify	simplify	VERB
taxlaw-2831	833	6	gift	gift	NOUN
taxlaw-2831	833	7	completion	completion	NOUN
taxlaw-2831	833	8	rules	rule	NOUN
taxlaw-2831	833	9	,	,	PUNCT
taxlaw-2831	833	10	adopt	adopt	VERB
taxlaw-2831	833	11	a	a	DET
taxlaw-2831	833	12	hard	hard	ADJ
taxlaw-2831	833	13	-	-	PUNCT
taxlaw-2831	833	14	to	to	ADP
taxlaw-2831	833	15	-	-	PUNCT
taxlaw-2831	833	16	complete	complete	ADJ
taxlaw-2831	833	17	rule	rule	NOUN
taxlaw-2831	833	18	of	of	ADP
taxlaw-2831	833	19	transfer	transfer	NOUN
taxlaw-2831	833	20	taxation	taxation	NOUN
taxlaw-2831	833	21	,	,	PUNCT
taxlaw-2831	833	22	reduce	reduce	VERB
taxlaw-2831	833	23	the	the	DET
taxlaw-2831	833	24	annual	annual	ADJ
taxlaw-2831	833	25	exclusion	exclusion	NOUN
taxlaw-2831	833	26	while	while	SCONJ
taxlaw-2831	833	27	expanding	expand	VERB
taxlaw-2831	833	28	the	the	DET
taxlaw-2831	833	29	consumption	consumption	NOUN
taxlaw-2831	833	30	exclusion	exclusion	NOUN
taxlaw-2831	833	31	,	,	PUNCT
taxlaw-2831	833	32	and	and	CCONJ
taxlaw-2831	833	33	employ	employ	VERB
taxlaw-2831	833	34	loss	loss	NOUN
taxlaw-2831	833	35	of	of	ADP
taxlaw-2831	833	36	preference	preference	NOUN
taxlaw-2831	833	37	inducements	inducement	NOUN
taxlaw-2831	833	38	to	to	PART
taxlaw-2831	833	39	increase	increase	VERB
taxlaw-2831	833	40	gift	gift	NOUN
taxlaw-2831	833	41	tax	tax	NOUN
taxlaw-2831	833	42	compliance	compliance	NOUN
taxlaw-2831	833	43	.	.	PUNCT