id	sid	tid	token	lemma	pos
taxlaw-2856	1	1	microsoft	microsoft	PROPN
taxlaw-2856	1	2	word	word	NOUN
taxlaw-2856	1	3	elkins9	elkins9	NOUN
taxlaw-2856	1	4	-	-	PUNCT
taxlaw-2856	1	5	1_v2	1_v2	NUM
taxlaw-2856	1	6	sk.docx	sk.docx	NOUN
taxlaw-2856	1	7	articles	article	NOUN
taxlaw-2856	1	8	the	the	DET
taxlaw-2856	1	9	myth	myth	NOUN
taxlaw-2856	1	10	of	of	ADP
taxlaw-2856	1	11	corporate	corporate	ADJ
taxlaw-2856	1	12	tax	tax	NOUN
taxlaw-2856	1	13	residence	residence	NOUN
taxlaw-2856	1	14	david	david	PROPN
taxlaw-2856	1	15	elkins	elkins	PROPN
taxlaw-2856	1	16	*	*	PROPN
taxlaw-2856	1	17	abstract	abstract	ADJ
taxlaw-2856	2	1	the	the	DET
taxlaw-2856	2	2	issue	issue	NOUN
taxlaw-2856	2	3	of	of	ADP
taxlaw-2856	2	4	corporate	corporate	ADJ
taxlaw-2856	2	5	residence	residence	NOUN
taxlaw-2856	2	6	has	have	AUX
taxlaw-2856	2	7	recently	recently	ADV
taxlaw-2856	2	8	attracted	attract	VERB
taxlaw-2856	2	9	a	a	DET
taxlaw-2856	2	10	great	great	ADJ
taxlaw-2856	2	11	deal	deal	NOUN
taxlaw-2856	2	12	of	of	ADP
taxlaw-2856	2	13	attention	attention	NOUN
taxlaw-2856	2	14	in	in	ADP
taxlaw-2856	2	15	both	both	CCONJ
taxlaw-2856	2	16	the	the	DET
taxlaw-2856	2	17	popular	popular	ADJ
taxlaw-2856	2	18	press	press	NOUN
taxlaw-2856	2	19	and	and	CCONJ
taxlaw-2856	2	20	in	in	ADP
taxlaw-2856	2	21	academic	academic	ADJ
taxlaw-2856	2	22	discourse	discourse	NOUN
taxlaw-2856	2	23	,	,	PUNCT
taxlaw-2856	2	24	primarily	primarily	ADV
taxlaw-2856	2	25	because	because	SCONJ
taxlaw-2856	2	26	of	of	ADP
taxlaw-2856	2	27	the	the	DET
taxlaw-2856	2	28	phenomenon	phenomenon	NOUN
taxlaw-2856	2	29	of	of	ADP
taxlaw-2856	2	30	corporate	corporate	ADJ
taxlaw-2856	2	31	inversions	inversion	NOUN
taxlaw-2856	2	32	.	.	PUNCT
taxlaw-2856	3	1	the	the	DET
taxlaw-2856	3	2	consensus	consensus	NOUN
taxlaw-2856	3	3	among	among	ADP
taxlaw-2856	3	4	commentators	commentator	NOUN
taxlaw-2856	3	5	is	be	AUX
taxlaw-2856	3	6	that	that	SCONJ
taxlaw-2856	3	7	the	the	DET
taxlaw-2856	3	8	root	root	NOUN
taxlaw-2856	3	9	of	of	ADP
taxlaw-2856	3	10	the	the	DET
taxlaw-2856	3	11	problem	problem	NOUN
taxlaw-2856	3	12	is	be	AUX
taxlaw-2856	3	13	a	a	DET
taxlaw-2856	3	14	flawed	flawed	ADJ
taxlaw-2856	3	15	definition	definition	NOUN
taxlaw-2856	3	16	of	of	ADP
taxlaw-2856	3	17	corporate	corporate	ADJ
taxlaw-2856	3	18	residence	residence	NOUN
taxlaw-2856	3	19	,	,	PUNCT
taxlaw-2856	3	20	and	and	CCONJ
taxlaw-2856	3	21	they	they	PRON
taxlaw-2856	3	22	have	have	AUX
taxlaw-2856	3	23	therefore	therefore	ADV
taxlaw-2856	3	24	proposed	propose	VERB
taxlaw-2856	3	25	replacing	replace	VERB
taxlaw-2856	3	26	the	the	DET
taxlaw-2856	3	27	current	current	ADJ
taxlaw-2856	3	28	definition	definition	NOUN
taxlaw-2856	3	29	,	,	PUNCT
taxlaw-2856	3	30	which	which	PRON
taxlaw-2856	3	31	relies	rely	VERB
taxlaw-2856	3	32	upon	upon	SCONJ
taxlaw-2856	3	33	place	place	NOUN
taxlaw-2856	3	34	of	of	ADP
taxlaw-2856	3	35	incorporation	incorporation	NOUN
taxlaw-2856	3	36	,	,	PUNCT
taxlaw-2856	3	37	with	with	ADP
taxlaw-2856	3	38	another	another	PRON
taxlaw-2856	3	39	that	that	PRON
taxlaw-2856	3	40	relies	rely	VERB
taxlaw-2856	3	41	upon	upon	SCONJ
taxlaw-2856	3	42	control	control	NOUN
taxlaw-2856	3	43	and	and	CCONJ
taxlaw-2856	3	44	management	management	NOUN
taxlaw-2856	3	45	,	,	PUNCT
taxlaw-2856	3	46	home	home	NOUN
taxlaw-2856	3	47	office	office	NOUN
taxlaw-2856	3	48	,	,	PUNCT
taxlaw-2856	3	49	customer	customer	NOUN
taxlaw-2856	3	50	base	base	NOUN
taxlaw-2856	3	51	,	,	PUNCT
taxlaw-2856	3	52	source	source	NOUN
taxlaw-2856	3	53	of	of	ADP
taxlaw-2856	3	54	income	income	NOUN
taxlaw-2856	3	55	,	,	PUNCT
taxlaw-2856	3	56	or	or	CCONJ
taxlaw-2856	3	57	the	the	DET
taxlaw-2856	3	58	residence	residence	NOUN
taxlaw-2856	3	59	of	of	ADP
taxlaw-2856	3	60	shareholders	shareholder	NOUN
taxlaw-2856	3	61	.	.	PUNCT
taxlaw-2856	4	1	the	the	DET
taxlaw-2856	4	2	thesis	thesis	NOUN
taxlaw-2856	4	3	of	of	ADP
taxlaw-2856	4	4	this	this	DET
taxlaw-2856	4	5	article	article	NOUN
taxlaw-2856	4	6	is	be	AUX
taxlaw-2856	4	7	that	that	SCONJ
taxlaw-2856	4	8	the	the	DET
taxlaw-2856	4	9	concept	concept	NOUN
taxlaw-2856	4	10	of	of	ADP
taxlaw-2856	4	11	tax	tax	NOUN
taxlaw-2856	4	12	residence	residence	NOUN
taxlaw-2856	4	13	is	be	AUX
taxlaw-2856	4	14	inapplicable	inapplicable	ADJ
taxlaw-2856	4	15	to	to	ADP
taxlaw-2856	4	16	corporations	corporation	NOUN
taxlaw-2856	4	17	.	.	PUNCT
taxlaw-2856	5	1	residence	residence	NOUN
taxlaw-2856	5	2	in	in	ADP
taxlaw-2856	5	3	tax	tax	NOUN
taxlaw-2856	5	4	law	law	NOUN
taxlaw-2856	5	5	delineates	delineate	VERB
taxlaw-2856	5	6	the	the	DET
taxlaw-2856	5	7	boundaries	boundary	NOUN
taxlaw-2856	5	8	of	of	ADP
taxlaw-2856	5	9	distributive	distributive	ADJ
taxlaw-2856	5	10	justice	justice	NOUN
taxlaw-2856	5	11	,	,	PUNCT
taxlaw-2856	5	12	and	and	CCONJ
taxlaw-2856	5	13	whereas	whereas	SCONJ
taxlaw-2856	5	14	corporations	corporation	NOUN
taxlaw-2856	5	15	can	can	AUX
taxlaw-2856	5	16	not	not	PART
taxlaw-2856	5	17	be	be	AUX
taxlaw-2856	5	18	parties	party	NOUN
taxlaw-2856	5	19	to	to	ADP
taxlaw-2856	5	20	a	a	DET
taxlaw-2856	5	21	scheme	scheme	NOUN
taxlaw-2856	5	22	of	of	ADP
taxlaw-2856	5	23	distributive	distributive	ADJ
taxlaw-2856	5	24	justice	justice	NOUN
taxlaw-2856	5	25	,	,	PUNCT
taxlaw-2856	5	26	corporate	corporate	ADJ
taxlaw-2856	5	27	residence	residence	NOUN
taxlaw-2856	5	28	is	be	AUX
taxlaw-2856	5	29	a	a	DET
taxlaw-2856	5	30	misnomer	misnomer	NOUN
taxlaw-2856	5	31	.	.	PUNCT
taxlaw-2856	6	1	the	the	DET
taxlaw-2856	6	2	incongruity	incongruity	NOUN
taxlaw-2856	6	3	of	of	ADP
taxlaw-2856	6	4	corporate	corporate	ADJ
taxlaw-2856	6	5	residence	residence	NOUN
taxlaw-2856	6	6	along	along	ADP
taxlaw-2856	6	7	with	with	ADP
taxlaw-2856	6	8	the	the	DET
taxlaw-2856	6	9	fact	fact	NOUN
taxlaw-2856	6	10	that	that	SCONJ
taxlaw-2856	6	11	residence	residence	NOUN
taxlaw-2856	6	12	is	be	AUX
taxlaw-2856	6	13	a	a	DET
taxlaw-2856	6	14	fundamental	fundamental	ADJ
taxlaw-2856	6	15	concept	concept	NOUN
taxlaw-2856	6	16	in	in	ADP
taxlaw-2856	6	17	international	international	ADJ
taxlaw-2856	6	18	taxation	taxation	NOUN
taxlaw-2856	6	19	is	be	AUX
taxlaw-2856	6	20	one	one	NUM
taxlaw-2856	6	21	reason	reason	NOUN
taxlaw-2856	6	22	that	that	SCONJ
taxlaw-2856	6	23	the	the	DET
taxlaw-2856	6	24	current	current	ADJ
taxlaw-2856	6	25	international	international	ADJ
taxlaw-2856	6	26	tax	tax	NOUN
taxlaw-2856	6	27	regime	regime	NOUN
taxlaw-2856	6	28	has	have	AUX
taxlaw-2856	6	29	proven	prove	VERB
taxlaw-2856	6	30	unviable	unviable	ADJ
taxlaw-2856	6	31	.	.	PUNCT
taxlaw-2856	7	1	the	the	DET
taxlaw-2856	7	2	article	article	NOUN
taxlaw-2856	7	3	then	then	ADV
taxlaw-2856	7	4	goes	go	VERB
taxlaw-2856	7	5	on	on	ADP
taxlaw-2856	7	6	to	to	PART
taxlaw-2856	7	7	describe	describe	VERB
taxlaw-2856	7	8	in	in	ADP
taxlaw-2856	7	9	broad	broad	ADJ
taxlaw-2856	7	10	outline	outline	NOUN
taxlaw-2856	7	11	an	an	DET
taxlaw-2856	7	12	international	international	ADJ
taxlaw-2856	7	13	corporate	corporate	ADJ
taxlaw-2856	7	14	tax	tax	NOUN
taxlaw-2856	7	15	regime	regime	NOUN
taxlaw-2856	7	16	that	that	PRON
taxlaw-2856	7	17	avoids	avoid	VERB
taxlaw-2856	7	18	the	the	DET
taxlaw-2856	7	19	problem	problem	NOUN
taxlaw-2856	7	20	of	of	ADP
taxlaw-2856	7	21	corporate	corporate	ADJ
taxlaw-2856	7	22	residence	residence	NOUN
taxlaw-2856	7	23	by	by	ADP
taxlaw-2856	7	24	focusing	focus	VERB
taxlaw-2856	7	25	on	on	ADP
taxlaw-2856	7	26	shareholders	shareholder	NOUN
taxlaw-2856	7	27	instead	instead	ADV
taxlaw-2856	7	28	of	of	ADP
taxlaw-2856	7	29	on	on	ADP
taxlaw-2856	7	30	corporations	corporation	NOUN
taxlaw-2856	7	31	.	.	PUNCT
taxlaw-2856	7	32	.	.	PUNCT
taxlaw-2856	8	1	*	*	PUNCT
taxlaw-2856	8	2	professor	professor	NOUN
taxlaw-2856	8	3	of	of	ADP
taxlaw-2856	8	4	law	law	NOUN
taxlaw-2856	8	5	,	,	PUNCT
taxlaw-2856	8	6	netanya	netanya	PROPN
taxlaw-2856	8	7	law	law	PROPN
taxlaw-2856	8	8	school	school	PROPN
taxlaw-2856	8	9	,	,	PUNCT
taxlaw-2856	8	10	israel	israel	PROPN
taxlaw-2856	8	11	.	.	PUNCT
taxlaw-2856	9	1	visiting	visit	VERB
taxlaw-2856	9	2	professor	professor	NOUN
taxlaw-2856	9	3	of	of	ADP
taxlaw-2856	9	4	law	law	NOUN
taxlaw-2856	9	5	,	,	PUNCT
taxlaw-2856	9	6	tulane	tulane	PROPN
taxlaw-2856	9	7	university	university	PROPN
taxlaw-2856	9	8	law	law	NOUN
taxlaw-2856	9	9	school	school	NOUN
taxlaw-2856	9	10	,	,	PUNCT
taxlaw-2856	9	11	fall	fall	VERB
taxlaw-2856	9	12	2017	2017	NUM
taxlaw-2856	9	13	.	.	PUNCT
taxlaw-2856	10	1	ph.d	ph.d	PROPN
taxlaw-2856	10	2	.	.	PROPN
taxlaw-2856	10	3	,	,	PUNCT
taxlaw-2856	10	4	bar	bar	NOUN
taxlaw-2856	10	5	-	-	PUNCT
taxlaw-2856	10	6	ilan	ilan	PROPN
taxlaw-2856	10	7	university	university	PROPN
taxlaw-2856	10	8	1999	1999	NUM
taxlaw-2856	10	9	;	;	PUNCT
taxlaw-2856	10	10	ll.m	ll.m	X
taxlaw-2856	10	11	.	.	PUNCT
taxlaw-2856	11	1	bar	bar	NOUN
taxlaw-2856	11	2	-	-	PUNCT
taxlaw-2856	11	3	llan	llan	PROPN
taxlaw-2856	11	4	university	university	PROPN
taxlaw-2856	11	5	1992	1992	NUM
taxlaw-2856	11	6	;	;	PUNCT
taxlaw-2856	12	1	ll.b	ll.b	ADJ
taxlaw-2856	12	2	.	.	PUNCT
taxlaw-2856	12	3	,	,	PUNCT
taxlaw-2856	12	4	hebrew	hebrew	ADJ
taxlaw-2856	12	5	university	university	NOUN
taxlaw-2856	12	6	of	of	ADP
taxlaw-2856	12	7	jerusalem	jerusalem	PROPN
taxlaw-2856	12	8	1982	1982	NUM
taxlaw-2856	12	9	.	.	PUNCT
taxlaw-2856	13	1	the	the	DET
taxlaw-2856	13	2	ideas	idea	NOUN
taxlaw-2856	13	3	that	that	PRON
taxlaw-2856	13	4	developed	develop	VERB
taxlaw-2856	13	5	into	into	ADP
taxlaw-2856	13	6	this	this	DET
taxlaw-2856	13	7	paper	paper	NOUN
taxlaw-2856	13	8	were	be	AUX
taxlaw-2856	13	9	presented	present	VERB
taxlaw-2856	13	10	at	at	ADP
taxlaw-2856	13	11	the	the	DET
taxlaw-2856	13	12	tax	tax	NOUN
taxlaw-2856	13	13	policy	policy	NOUN
taxlaw-2856	13	14	colloquium	colloquium	NOUN
taxlaw-2856	13	15	at	at	ADP
taxlaw-2856	13	16	loyola	loyola	PROPN
taxlaw-2856	13	17	,	,	PUNCT
taxlaw-2856	13	18	los	los	PROPN
taxlaw-2856	13	19	angeles	angeles	PROPN
taxlaw-2856	13	20	,	,	PUNCT
taxlaw-2856	13	21	in	in	ADP
taxlaw-2856	13	22	response	response	NOUN
taxlaw-2856	13	23	to	to	ADP
taxlaw-2856	13	24	a	a	DET
taxlaw-2856	13	25	presentation	presentation	NOUN
taxlaw-2856	13	26	by	by	ADP
taxlaw-2856	13	27	professor	professor	NOUN
taxlaw-2856	13	28	robert	robert	PROPN
taxlaw-2856	13	29	peroni	peroni	PROPN
taxlaw-2856	13	30	.	.	PUNCT
taxlaw-2856	14	1	in	in	ADP
taxlaw-2856	14	2	a	a	DET
taxlaw-2856	14	3	more	more	ADV
taxlaw-2856	14	4	developed	develop	VERB
taxlaw-2856	14	5	form	form	NOUN
taxlaw-2856	14	6	,	,	PUNCT
taxlaw-2856	14	7	this	this	DET
taxlaw-2856	14	8	paper	paper	NOUN
taxlaw-2856	14	9	was	be	AUX
taxlaw-2856	14	10	presented	present	VERB
taxlaw-2856	14	11	at	at	ADP
taxlaw-2856	14	12	the	the	DET
taxlaw-2856	14	13	law	law	NOUN
taxlaw-2856	14	14	and	and	CCONJ
taxlaw-2856	14	15	society	society	NOUN
taxlaw-2856	14	16	conference	conference	NOUN
taxlaw-2856	14	17	in	in	ADP
taxlaw-2856	14	18	mexico	mexico	PROPN
taxlaw-2856	14	19	city	city	NOUN
taxlaw-2856	14	20	,	,	PUNCT
taxlaw-2856	14	21	at	at	ADP
taxlaw-2856	14	22	the	the	DET
taxlaw-2856	14	23	fourth	fourth	ADJ
taxlaw-2856	14	24	international	international	ADJ
taxlaw-2856	14	25	round	round	NOUN
taxlaw-2856	14	26	table	table	NOUN
taxlaw-2856	14	27	on	on	ADP
taxlaw-2856	14	28	taxation	taxation	NOUN
taxlaw-2856	14	29	and	and	CCONJ
taxlaw-2856	14	30	tax	tax	NOUN
taxlaw-2856	14	31	policy	policy	NOUN
taxlaw-2856	14	32	in	in	ADP
taxlaw-2856	14	33	netanya	netanya	PROPN
taxlaw-2856	14	34	,	,	PUNCT
taxlaw-2856	14	35	israel	israel	PROPN
taxlaw-2856	14	36	,	,	PUNCT
taxlaw-2856	14	37	and	and	CCONJ
taxlaw-2856	14	38	at	at	ADP
taxlaw-2856	14	39	the	the	DET
taxlaw-2856	14	40	tulane	tulane	NOUN
taxlaw-2856	14	41	law	law	PROPN
taxlaw-2856	14	42	school	school	PROPN
taxlaw-2856	14	43	intellectual	intellectual	ADJ
taxlaw-2856	14	44	life	life	NOUN
taxlaw-2856	14	45	faculty	faculty	NOUN
taxlaw-2856	14	46	workshop	workshop	NOUN
taxlaw-2856	14	47	.	.	PUNCT
taxlaw-2856	15	1	i	i	PRON
taxlaw-2856	15	2	thank	thank	VERB
taxlaw-2856	15	3	the	the	DET
taxlaw-2856	15	4	participants	participant	NOUN
taxlaw-2856	15	5	at	at	ADP
taxlaw-2856	15	6	each	each	PRON
taxlaw-2856	15	7	of	of	ADP
taxlaw-2856	15	8	these	these	DET
taxlaw-2856	15	9	events	event	NOUN
taxlaw-2856	15	10	for	for	ADP
taxlaw-2856	15	11	their	their	PRON
taxlaw-2856	15	12	insightful	insightful	ADJ
taxlaw-2856	15	13	comments	comment	NOUN
taxlaw-2856	15	14	.	.	PUNCT
taxlaw-2856	16	1	6	6	NUM
taxlaw-2856	16	2	columbia	columbia	PROPN
taxlaw-2856	16	3	journal	journal	PROPN
taxlaw-2856	16	4	of	of	ADP
taxlaw-2856	16	5	tax	tax	NOUN
taxlaw-2856	16	6	law	law	NOUN
taxlaw-2856	16	7	[	[	X
taxlaw-2856	16	8	vol.9:5	vol.9:5	X
taxlaw-2856	16	9	i.	i.	NOUN
taxlaw-2856	16	10	introduction	introduction	NOUN
taxlaw-2856	16	11	......................................................................................................	......................................................................................................	PROPN
taxlaw-2856	16	12	7	7	NUM
taxlaw-2856	16	13	ii	ii	NOUN
taxlaw-2856	16	14	.	.	PUNCT
taxlaw-2856	17	1	individual	individual	ADJ
taxlaw-2856	17	2	residence	residence	NOUN
taxlaw-2856	17	3	.....................................................................................	.....................................................................................	PUNCT
taxlaw-2856	17	4	12	12	NUM
taxlaw-2856	17	5	a.	a.	NOUN
taxlaw-2856	17	6	introduction	introduction	NOUN
taxlaw-2856	17	7	..........................................................................................................	..........................................................................................................	PROPN
taxlaw-2856	18	1	12	12	NUM
taxlaw-2856	18	2	b.	b.	PROPN
taxlaw-2856	18	3	ability	ability	NOUN
taxlaw-2856	18	4	-	-	PUNCT
taxlaw-2856	18	5	to	to	ADP
taxlaw-2856	18	6	-	-	PUNCT
taxlaw-2856	18	7	pay	pay	VERB
taxlaw-2856	18	8	......................................................................................................	......................................................................................................	PROPN
taxlaw-2856	18	9	12	12	NUM
taxlaw-2856	18	10	c.	c.	NOUN
taxlaw-2856	18	11	taxation	taxation	NOUN
taxlaw-2856	18	12	of	of	ADP
taxlaw-2856	18	13	worldwide	worldwide	ADJ
taxlaw-2856	18	14	income	income	NOUN
taxlaw-2856	18	15	...........................................................................	...........................................................................	PUNCT
taxlaw-2856	19	1	15	15	NUM
taxlaw-2856	19	2	d.	d.	NOUN
taxlaw-2856	19	3	delineating	delineate	VERB
taxlaw-2856	19	4	the	the	DET
taxlaw-2856	19	5	parameters	parameter	NOUN
taxlaw-2856	19	6	of	of	ADP
taxlaw-2856	19	7	the	the	DET
taxlaw-2856	19	8	collective	collective	NOUN
taxlaw-2856	19	9	......................................................	......................................................	PUNCT
taxlaw-2856	19	10	16	16	NUM
taxlaw-2856	19	11	e.	e.	PROPN
taxlaw-2856	19	12	taxation	taxation	PROPN
taxlaw-2856	19	13	of	of	ADP
taxlaw-2856	19	14	nonresidents	nonresident	NOUN
taxlaw-2856	19	15	.....................................................................................	.....................................................................................	PUNCT
taxlaw-2856	20	1	18	18	NUM
taxlaw-2856	20	2	iii	iii	NOUN
taxlaw-2856	20	3	.	.	PUNCT
taxlaw-2856	21	1	corporate	corporate	ADJ
taxlaw-2856	21	2	residence	residence	NOUN
taxlaw-2856	21	3	.....................................................................................	.....................................................................................	PUNCT
taxlaw-2856	21	4	20	20	NUM
taxlaw-2856	21	5	a.	a.	NOUN
taxlaw-2856	21	6	welfare	welfare	NOUN
taxlaw-2856	21	7	.................................................................................................................	.................................................................................................................	PROPN
taxlaw-2856	22	1	20	20	NUM
taxlaw-2856	22	2	b.	b.	NOUN
taxlaw-2856	22	3	personal	personal	ADJ
taxlaw-2856	22	4	connections	connection	NOUN
taxlaw-2856	22	5	...........................................................................................	...........................................................................................	PUNCT
taxlaw-2856	22	6	21	21	NUM
taxlaw-2856	22	7	c.	c.	NOUN
taxlaw-2856	22	8	the	the	DET
taxlaw-2856	22	9	categorical	categorical	ADJ
taxlaw-2856	22	10	imperative	imperative	NOUN
taxlaw-2856	22	11	.................................................................................	.................................................................................	PUNCT
taxlaw-2856	22	12	25	25	NUM
taxlaw-2856	22	13	d.	d.	PROPN
taxlaw-2856	22	14	incorporeality	incorporeality	PROPN
taxlaw-2856	22	15	.......................................................................................................	.......................................................................................................	PUNCT
taxlaw-2856	22	16	28	28	NUM
taxlaw-2856	22	17	iv	iv	NOUN
taxlaw-2856	22	18	.	.	PUNCT
taxlaw-2856	22	19	taxing	tax	VERB
taxlaw-2856	22	20	corporations	corporation	NOUN
taxlaw-2856	22	21	and	and	CCONJ
taxlaw-2856	22	22	taxing	tax	VERB
taxlaw-2856	22	23	shareholders	shareholder	NOUN
taxlaw-2856	22	24	..........................	..........................	PUNCT
taxlaw-2856	23	1	29	29	NUM
taxlaw-2856	23	2	v.	v.	ADP
taxlaw-2856	23	3	a	a	DET
taxlaw-2856	23	4	proposal	proposal	NOUN
taxlaw-2856	23	5	for	for	ADP
taxlaw-2856	23	6	a	a	DET
taxlaw-2856	23	7	new	new	ADJ
taxlaw-2856	23	8	international	international	ADJ
taxlaw-2856	23	9	corporate	corporate	ADJ
taxlaw-2856	23	10	tax	tax	NOUN
taxlaw-2856	23	11	regime	regime	NOUN
taxlaw-2856	23	12	.	.	PUNCT
taxlaw-2856	24	1	32	32	NUM
taxlaw-2856	24	2	a.	a.	NOUN
taxlaw-2856	24	3	computing	compute	VERB
taxlaw-2856	24	4	the	the	DET
taxlaw-2856	24	5	income	income	NOUN
taxlaw-2856	24	6	of	of	ADP
taxlaw-2856	24	7	u.s	u.s	PROPN
taxlaw-2856	24	8	.	.	PROPN
taxlaw-2856	24	9	shareholders	shareholder	NOUN
taxlaw-2856	24	10	......................................................	......................................................	PUNCT
taxlaw-2856	25	1	33	33	NUM
taxlaw-2856	25	2	b.	b.	NOUN
taxlaw-2856	25	3	taxing	tax	VERB
taxlaw-2856	25	4	nonresident	nonresident	ADJ
taxlaw-2856	25	5	shareholders	shareholder	NOUN
taxlaw-2856	25	6	........................................................................	........................................................................	PUNCT
taxlaw-2856	25	7	35	35	NUM
taxlaw-2856	25	8	c.	c.	NOUN
taxlaw-2856	25	9	avoiding	avoid	VERB
taxlaw-2856	25	10	double	double	ADJ
taxlaw-2856	25	11	taxation	taxation	NOUN
taxlaw-2856	25	12	..................................................................................	..................................................................................	PUNCT
taxlaw-2856	26	1	38	38	NUM
taxlaw-2856	26	2	vi	vi	NOUN
taxlaw-2856	26	3	.	.	PUNCT
taxlaw-2856	26	4	conclusion	conclusion	NOUN
taxlaw-2856	26	5	..........................................................................................................	..........................................................................................................	PUNCT
taxlaw-2856	27	1	42	42	NUM
taxlaw-2856	27	2	2017	2017	NUM
taxlaw-2856	27	3	]	]	PUNCT
taxlaw-2856	27	4	the	the	DET
taxlaw-2856	27	5	myth	myth	NOUN
taxlaw-2856	27	6	of	of	ADP
taxlaw-2856	27	7	corporate	corporate	ADJ
taxlaw-2856	27	8	tax	tax	NOUN
taxlaw-2856	27	9	residence	residence	NOUN
taxlaw-2856	27	10	7	7	NUM
taxlaw-2856	27	11	i.	i.	NOUN
taxlaw-2856	27	12	introduction	introduction	NOUN
taxlaw-2856	27	13	although	although	SCONJ
taxlaw-2856	27	14	straddling	straddle	VERB
taxlaw-2856	27	15	the	the	DET
taxlaw-2856	27	16	cusp	cusp	NOUN
taxlaw-2856	27	17	between	between	ADP
taxlaw-2856	27	18	two	two	NUM
taxlaw-2856	27	19	of	of	ADP
taxlaw-2856	27	20	the	the	DET
taxlaw-2856	27	21	more	more	ADV
taxlaw-2856	27	22	esoteric	esoteric	ADJ
taxlaw-2856	27	23	subfields	subfield	NOUN
taxlaw-2856	27	24	of	of	ADP
taxlaw-2856	27	25	tax	tax	NOUN
taxlaw-2856	27	26	law	law	NOUN
taxlaw-2856	27	27	—	—	PUNCT
taxlaw-2856	27	28	corporate	corporate	ADJ
taxlaw-2856	27	29	taxation	taxation	NOUN
taxlaw-2856	27	30	and	and	CCONJ
taxlaw-2856	27	31	international	international	ADJ
taxlaw-2856	27	32	taxation	taxation	NOUN
taxlaw-2856	27	33	—	—	PUNCT
taxlaw-2856	27	34	the	the	DET
taxlaw-2856	27	35	phenomenon	phenomenon	NOUN
taxlaw-2856	27	36	of	of	ADP
taxlaw-2856	27	37	corporate	corporate	ADJ
taxlaw-2856	27	38	inversions	inversion	NOUN
taxlaw-2856	27	39	has	have	AUX
taxlaw-2856	27	40	caught	catch	VERB
taxlaw-2856	27	41	the	the	DET
taxlaw-2856	27	42	attention	attention	NOUN
taxlaw-2856	27	43	of	of	ADP
taxlaw-2856	27	44	the	the	DET
taxlaw-2856	27	45	public	public	NOUN
taxlaw-2856	27	46	and	and	CCONJ
taxlaw-2856	27	47	the	the	DET
taxlaw-2856	27	48	popular	popular	ADJ
taxlaw-2856	27	49	press.1	press.1	NOUN
taxlaw-2856	27	50	journalists	journalist	NOUN
taxlaw-2856	27	51	,	,	PUNCT
taxlaw-2856	27	52	politicians	politician	NOUN
taxlaw-2856	27	53	,	,	PUNCT
taxlaw-2856	27	54	government	government	NOUN
taxlaw-2856	27	55	officials	official	NOUN
taxlaw-2856	27	56	,	,	PUNCT
taxlaw-2856	27	57	and	and	CCONJ
taxlaw-2856	27	58	scholars	scholar	NOUN
taxlaw-2856	27	59	point	point	VERB
taxlaw-2856	27	60	out	out	ADP
taxlaw-2856	27	61	that	that	SCONJ
taxlaw-2856	27	62	a	a	DET
taxlaw-2856	27	63	little	little	ADJ
taxlaw-2856	27	64	paperwork	paperwork	NOUN
taxlaw-2856	27	65	can	can	AUX
taxlaw-2856	27	66	convert	convert	VERB
taxlaw-2856	27	67	a	a	DET
taxlaw-2856	27	68	domestic	domestic	ADJ
taxlaw-2856	27	69	corporation	corporation	NOUN
taxlaw-2856	27	70	(	(	PUNCT
taxlaw-2856	27	71	which	which	PRON
taxlaw-2856	27	72	pays	pay	VERB
taxlaw-2856	27	73	tax	tax	NOUN
taxlaw-2856	27	74	on	on	ADP
taxlaw-2856	27	75	its	its	PRON
taxlaw-2856	27	76	worldwide	worldwide	ADJ
taxlaw-2856	27	77	income	income	NOUN
taxlaw-2856	27	78	)	)	PUNCT
taxlaw-2856	27	79	into	into	ADP
taxlaw-2856	27	80	a	a	DET
taxlaw-2856	27	81	foreign	foreign	ADJ
taxlaw-2856	27	82	corporation	corporation	NOUN
taxlaw-2856	27	83	(	(	PUNCT
taxlaw-2856	27	84	which	which	PRON
taxlaw-2856	27	85	pays	pay	VERB
taxlaw-2856	27	86	tax	tax	NOUN
taxlaw-2856	27	87	only	only	ADV
taxlaw-2856	27	88	on	on	ADP
taxlaw-2856	27	89	its	its	PRON
taxlaw-2856	27	90	u.s.-source	u.s.-source	NOUN
taxlaw-2856	27	91	income).2	income).2	PROPN
taxlaw-2856	27	92	they	they	PRON
taxlaw-2856	27	93	go	go	VERB
taxlaw-2856	27	94	on	on	ADP
taxlaw-2856	27	95	to	to	PART
taxlaw-2856	27	96	argue	argue	VERB
taxlaw-2856	27	97	that	that	SCONJ
taxlaw-2856	27	98	the	the	DET
taxlaw-2856	27	99	exploitation	exploitation	NOUN
taxlaw-2856	27	100	of	of	ADP
taxlaw-2856	27	101	this	this	DET
taxlaw-2856	27	102	loophole	loophole	NOUN
taxlaw-2856	27	103	by	by	ADP
taxlaw-2856	27	104	multinational	multinational	ADJ
taxlaw-2856	27	105	corporations	corporation	NOUN
taxlaw-2856	27	106	is	be	AUX
taxlaw-2856	27	107	unfair	unfair	ADJ
taxlaw-2856	27	108	to	to	ADP
taxlaw-2856	27	109	ordinary	ordinary	ADJ
taxlaw-2856	27	110	citizens.3	citizens.3	NOUN
taxlaw-2856	27	111	charges	charge	NOUN
taxlaw-2856	27	112	of	of	ADP
taxlaw-2856	27	113	immorality	immorality	NOUN
taxlaw-2856	27	114	,	,	PUNCT
taxlaw-2856	27	115	or	or	CCONJ
taxlaw-2856	27	116	worse	bad	ADJ
taxlaw-2856	27	117	,	,	PUNCT
taxlaw-2856	27	118	are	be	AUX
taxlaw-2856	27	119	frequent.4	frequent.4	PROPN
taxlaw-2856	27	120	responding	respond	VERB
taxlaw-2856	27	121	to	to	ADP
taxlaw-2856	27	122	such	such	ADJ
taxlaw-2856	27	123	concerns	concern	NOUN
taxlaw-2856	27	124	,	,	PUNCT
taxlaw-2856	27	125	1	1	NUM
taxlaw-2856	27	126	an	an	DET
taxlaw-2856	27	127	inversion	inversion	NOUN
taxlaw-2856	27	128	is	be	AUX
taxlaw-2856	27	129	a	a	DET
taxlaw-2856	27	130	sophisticated	sophisticated	ADJ
taxlaw-2856	27	131	maneuver	maneuver	NOUN
taxlaw-2856	27	132	enabling	enable	VERB
taxlaw-2856	27	133	a	a	DET
taxlaw-2856	27	134	u.s	u.s	PROPN
taxlaw-2856	27	135	.	.	PROPN
taxlaw-2856	27	136	corporation	corporation	NOUN
taxlaw-2856	27	137	to	to	PART
taxlaw-2856	27	138	expatriate	expatriate	VERB
taxlaw-2856	27	139	.	.	PUNCT
taxlaw-2856	28	1	technically	technically	ADV
taxlaw-2856	28	2	,	,	PUNCT
taxlaw-2856	28	3	a	a	DET
taxlaw-2856	28	4	domestic	domestic	ADJ
taxlaw-2856	28	5	corporation	corporation	NOUN
taxlaw-2856	28	6	can	can	AUX
taxlaw-2856	28	7	not	not	PART
taxlaw-2856	28	8	become	become	VERB
taxlaw-2856	28	9	a	a	DET
taxlaw-2856	28	10	foreign	foreign	ADJ
taxlaw-2856	28	11	corporation	corporation	NOUN
taxlaw-2856	28	12	.	.	PUNCT
taxlaw-2856	29	1	because	because	SCONJ
taxlaw-2856	29	2	u.s	u.s	PROPN
taxlaw-2856	29	3	.	.	PROPN
taxlaw-2856	29	4	tax	tax	NOUN
taxlaw-2856	29	5	law	law	NOUN
taxlaw-2856	29	6	classifies	classify	VERB
taxlaw-2856	29	7	corporations	corporation	NOUN
taxlaw-2856	29	8	as	as	ADP
taxlaw-2856	29	9	domestic	domestic	ADJ
taxlaw-2856	29	10	or	or	CCONJ
taxlaw-2856	29	11	foreign	foreign	ADJ
taxlaw-2856	29	12	according	accord	VERB
taxlaw-2856	29	13	to	to	ADP
taxlaw-2856	29	14	the	the	DET
taxlaw-2856	29	15	jurisdiction	jurisdiction	NOUN
taxlaw-2856	29	16	that	that	PRON
taxlaw-2856	29	17	imbued	imbue	VERB
taxlaw-2856	29	18	them	they	PRON
taxlaw-2856	29	19	with	with	ADP
taxlaw-2856	29	20	legal	legal	ADJ
taxlaw-2856	29	21	personhood	personhood	NOUN
taxlaw-2856	29	22	(	(	PUNCT
taxlaw-2856	29	23	a	a	DET
taxlaw-2856	29	24	corporation	corporation	NOUN
taxlaw-2856	29	25	created	create	VERB
taxlaw-2856	29	26	under	under	ADP
taxlaw-2856	29	27	the	the	DET
taxlaw-2856	29	28	laws	law	NOUN
taxlaw-2856	29	29	of	of	ADP
taxlaw-2856	29	30	the	the	DET
taxlaw-2856	29	31	united	united	PROPN
taxlaw-2856	29	32	states	states	PROPN
taxlaw-2856	29	33	or	or	CCONJ
taxlaw-2856	29	34	any	any	DET
taxlaw-2856	29	35	state	state	NOUN
taxlaw-2856	29	36	is	be	AUX
taxlaw-2856	29	37	domestic	domestic	ADJ
taxlaw-2856	29	38	,	,	PUNCT
taxlaw-2856	29	39	while	while	SCONJ
taxlaw-2856	29	40	a	a	DET
taxlaw-2856	29	41	corporation	corporation	NOUN
taxlaw-2856	29	42	created	create	VERB
taxlaw-2856	29	43	under	under	ADP
taxlaw-2856	29	44	the	the	DET
taxlaw-2856	29	45	laws	law	NOUN
taxlaw-2856	29	46	of	of	ADP
taxlaw-2856	29	47	a	a	DET
taxlaw-2856	29	48	foreign	foreign	ADJ
taxlaw-2856	29	49	jurisdiction	jurisdiction	NOUN
taxlaw-2856	29	50	is	be	AUX
taxlaw-2856	29	51	foreign	foreign	ADJ
taxlaw-2856	29	52	)	)	PUNCT
taxlaw-2856	29	53	,	,	PUNCT
taxlaw-2856	29	54	a	a	DET
taxlaw-2856	29	55	domestic	domestic	ADJ
taxlaw-2856	29	56	corporation	corporation	NOUN
taxlaw-2856	29	57	will	will	AUX
taxlaw-2856	29	58	forever	forever	ADV
taxlaw-2856	29	59	remain	remain	VERB
taxlaw-2856	29	60	domestic	domestic	ADJ
taxlaw-2856	29	61	.	.	PUNCT
taxlaw-2856	30	1	i.r.c	i.r.c	NOUN
taxlaw-2856	30	2	.	.	PUNCT
taxlaw-2856	31	1	§	§	PROPN
taxlaw-2856	31	2	7701(a)(4	7701(a)(4	NUM
taxlaw-2856	31	3	)	)	PUNCT
taxlaw-2856	31	4	(	(	PUNCT
taxlaw-2856	31	5	defining	define	VERB
taxlaw-2856	31	6	“	"	PUNCT
taxlaw-2856	31	7	domestic	domestic	ADJ
taxlaw-2856	31	8	”	"	PUNCT
taxlaw-2856	31	9	)	)	PUNCT
taxlaw-2856	31	10	and	and	CCONJ
taxlaw-2856	31	11	§	§	PROPN
taxlaw-2856	31	12	7701(a)(5	7701(a)(5	PROPN
taxlaw-2856	31	13	)	)	PUNCT
taxlaw-2856	31	14	(	(	PUNCT
taxlaw-2856	31	15	defining	define	VERB
taxlaw-2856	31	16	“	"	PUNCT
taxlaw-2856	31	17	foreign	foreign	ADJ
taxlaw-2856	31	18	”	"	PUNCT
taxlaw-2856	31	19	)	)	PUNCT
taxlaw-2856	31	20	.	.	PUNCT
taxlaw-2856	32	1	for	for	ADP
taxlaw-2856	32	2	a	a	DET
taxlaw-2856	32	3	brief	brief	ADJ
taxlaw-2856	32	4	history	history	NOUN
taxlaw-2856	32	5	of	of	ADP
taxlaw-2856	32	6	these	these	DET
taxlaw-2856	32	7	definitions	definition	NOUN
taxlaw-2856	32	8	,	,	PUNCT
taxlaw-2856	32	9	see	see	VERB
taxlaw-2856	32	10	david	david	PROPN
taxlaw-2856	32	11	r.	r.	PROPN
taxlaw-2856	32	12	tillinghast	tillinghast	PROPN
taxlaw-2856	32	13	,	,	PUNCT
taxlaw-2856	32	14	a	a	DET
taxlaw-2856	32	15	matter	matter	NOUN
taxlaw-2856	32	16	of	of	ADP
taxlaw-2856	32	17	definitions	definition	NOUN
taxlaw-2856	32	18	:	:	PUNCT
taxlaw-2856	32	19	“	"	PUNCT
taxlaw-2856	32	20	foreign	foreign	ADJ
taxlaw-2856	32	21	”	"	PUNCT
taxlaw-2856	32	22	and	and	CCONJ
taxlaw-2856	32	23	“	"	PUNCT
taxlaw-2856	32	24	domestic	domestic	ADJ
taxlaw-2856	32	25	”	"	PUNCT
taxlaw-2856	32	26	taxpayers	taxpayer	NOUN
taxlaw-2856	32	27	,	,	PUNCT
taxlaw-2856	32	28	2	2	NUM
taxlaw-2856	32	29	int’l	int’l	NUM
taxlaw-2856	32	30	tax	tax	NOUN
taxlaw-2856	32	31	&	&	CCONJ
taxlaw-2856	32	32	bus	bus	NOUN
taxlaw-2856	32	33	.	.	PUNCT
taxlaw-2856	33	1	law	law	NOUN
taxlaw-2856	33	2	.	.	PUNCT
taxlaw-2856	34	1	239	239	NUM
taxlaw-2856	34	2	,	,	PUNCT
taxlaw-2856	34	3	252–53	252–53	NUM
taxlaw-2856	34	4	(	(	PUNCT
taxlaw-2856	34	5	1984	1984	NUM
taxlaw-2856	34	6	)	)	PUNCT
taxlaw-2856	34	7	.	.	PUNCT
taxlaw-2856	35	1	granted	grant	VERB
taxlaw-2856	35	2	,	,	PUNCT
taxlaw-2856	35	3	a	a	DET
taxlaw-2856	35	4	domestic	domestic	ADJ
taxlaw-2856	35	5	corporation	corporation	NOUN
taxlaw-2856	35	6	or	or	CCONJ
taxlaw-2856	35	7	its	its	PRON
taxlaw-2856	35	8	shareholders	shareholder	NOUN
taxlaw-2856	35	9	can	can	AUX
taxlaw-2856	35	10	establish	establish	VERB
taxlaw-2856	35	11	a	a	DET
taxlaw-2856	35	12	new	new	ADJ
taxlaw-2856	35	13	corporation	corporation	NOUN
taxlaw-2856	35	14	under	under	ADP
taxlaw-2856	35	15	the	the	DET
taxlaw-2856	35	16	laws	law	NOUN
taxlaw-2856	35	17	of	of	ADP
taxlaw-2856	35	18	a	a	DET
taxlaw-2856	35	19	foreign	foreign	ADJ
taxlaw-2856	35	20	jurisdiction	jurisdiction	NOUN
taxlaw-2856	35	21	,	,	PUNCT
taxlaw-2856	35	22	but	but	CCONJ
taxlaw-2856	35	23	the	the	DET
taxlaw-2856	35	24	foreign	foreign	ADJ
taxlaw-2856	35	25	corporation	corporation	NOUN
taxlaw-2856	35	26	will	will	AUX
taxlaw-2856	35	27	have	have	VERB
taxlaw-2856	35	28	its	its	PRON
taxlaw-2856	35	29	own	own	ADJ
taxlaw-2856	35	30	legal	legal	ADJ
taxlaw-2856	35	31	personality	personality	NOUN
taxlaw-2856	35	32	and	and	CCONJ
taxlaw-2856	35	33	will	will	AUX
taxlaw-2856	35	34	be	be	AUX
taxlaw-2856	35	35	a	a	DET
taxlaw-2856	35	36	subsidiary	subsidiary	NOUN
taxlaw-2856	35	37	or	or	CCONJ
taxlaw-2856	35	38	a	a	DET
taxlaw-2856	35	39	sibling	sible	VERB
taxlaw-2856	35	40	(	(	PUNCT
taxlaw-2856	35	41	or	or	CCONJ
taxlaw-2856	35	42	some	some	DET
taxlaw-2856	35	43	other	other	ADJ
taxlaw-2856	35	44	relative	relative	NOUN
taxlaw-2856	35	45	)	)	PUNCT
taxlaw-2856	35	46	of	of	ADP
taxlaw-2856	35	47	the	the	DET
taxlaw-2856	35	48	old	old	ADJ
taxlaw-2856	35	49	domestic	domestic	ADJ
taxlaw-2856	35	50	corporation	corporation	NOUN
taxlaw-2856	35	51	.	.	PUNCT
taxlaw-2856	36	1	the	the	DET
taxlaw-2856	36	2	domestic	domestic	ADJ
taxlaw-2856	36	3	corporation	corporation	NOUN
taxlaw-2856	36	4	will	will	AUX
taxlaw-2856	36	5	not	not	PART
taxlaw-2856	36	6	have	have	AUX
taxlaw-2856	36	7	become	become	VERB
taxlaw-2856	36	8	the	the	DET
taxlaw-2856	36	9	foreign	foreign	ADJ
taxlaw-2856	36	10	corporation	corporation	NOUN
taxlaw-2856	36	11	.	.	PUNCT
taxlaw-2856	37	1	see	see	VERB
taxlaw-2856	37	2	,	,	PUNCT
taxlaw-2856	37	3	e.g.	e.g.	ADV
taxlaw-2856	37	4	,	,	PUNCT
taxlaw-2856	37	5	tillinghast	tillinghast	ADV
taxlaw-2856	37	6	,	,	PUNCT
taxlaw-2856	37	7	i	i	PROPN
taxlaw-2856	37	8	d.	d.	VERB
taxlaw-2856	37	9	at	at	ADP
taxlaw-2856	37	10	259	259	NUM
taxlaw-2856	37	11	(	(	PUNCT
taxlaw-2856	37	12	“	"	PUNCT
taxlaw-2856	37	13	[	[	X
taxlaw-2856	37	14	a	a	X
taxlaw-2856	37	15	]	]	X
taxlaw-2856	37	16	mid	mid	ADJ
taxlaw-2856	37	17	-	-	ADJ
taxlaw-2856	37	18	life	life	ADJ
taxlaw-2856	37	19	shift	shift	NOUN
taxlaw-2856	37	20	in	in	ADP
taxlaw-2856	37	21	a	a	DET
taxlaw-2856	37	22	corporation	corporation	NOUN
taxlaw-2856	37	23	's	's	PART
taxlaw-2856	37	24	status	status	NOUN
taxlaw-2856	37	25	may	may	AUX
taxlaw-2856	37	26	be	be	AUX
taxlaw-2856	37	27	achieved	achieve	VERB
taxlaw-2856	37	28	only	only	ADV
taxlaw-2856	37	29	at	at	ADP
taxlaw-2856	37	30	the	the	DET
taxlaw-2856	37	31	price	price	NOUN
taxlaw-2856	37	32	of	of	ADP
taxlaw-2856	37	33	‘	'	PUNCT
taxlaw-2856	37	34	killing	killing	NOUN
taxlaw-2856	37	35	’	'	PUNCT
taxlaw-2856	37	36	the	the	DET
taxlaw-2856	37	37	old	old	ADJ
taxlaw-2856	37	38	corporation	corporation	NOUN
taxlaw-2856	37	39	and	and	CCONJ
taxlaw-2856	37	40	‘	'	PUNCT
taxlaw-2856	37	41	creating	create	VERB
taxlaw-2856	37	42	’	'	PUNCT
taxlaw-2856	37	43	a	a	DET
taxlaw-2856	37	44	new	new	ADJ
taxlaw-2856	37	45	one	one	NUM
taxlaw-2856	37	46	…	…	PUNCT
taxlaw-2856	37	47	”	"	PUNCT
taxlaw-2856	37	48	)	)	PUNCT
taxlaw-2856	37	49	.	.	PUNCT
taxlaw-2856	38	1	to	to	PART
taxlaw-2856	38	2	circumvent	circumvent	VERB
taxlaw-2856	38	3	this	this	DET
taxlaw-2856	38	4	obstacle	obstacle	NOUN
taxlaw-2856	38	5	to	to	ADP
taxlaw-2856	38	6	expatriation	expatriation	NOUN
taxlaw-2856	38	7	,	,	PUNCT
taxlaw-2856	38	8	tax	tax	NOUN
taxlaw-2856	38	9	planners	planner	NOUN
taxlaw-2856	38	10	developed	develop	VERB
taxlaw-2856	38	11	a	a	DET
taxlaw-2856	38	12	series	series	NOUN
taxlaw-2856	38	13	of	of	ADP
taxlaw-2856	38	14	techniques	technique	NOUN
taxlaw-2856	38	15	collectively	collectively	ADV
taxlaw-2856	38	16	known	know	VERB
taxlaw-2856	38	17	as	as	ADP
taxlaw-2856	38	18	inversions	inversion	NOUN
taxlaw-2856	38	19	.	.	PUNCT
taxlaw-2856	39	1	see	see	VERB
taxlaw-2856	39	2	,	,	PUNCT
taxlaw-2856	39	3	e.g.	e.g.	ADV
taxlaw-2856	39	4	,	,	PUNCT
taxlaw-2856	39	5	donald	donald	PROPN
taxlaw-2856	39	6	j.	j.	PROPN
taxlaw-2856	39	7	marples	marples	PROPN
taxlaw-2856	39	8	&	&	CCONJ
taxlaw-2856	39	9	jane	jane	PROPN
taxlaw-2856	39	10	g.	g.	PROPN
taxlaw-2856	39	11	gravelle	gravelle	PROPN
taxlaw-2856	39	12	,	,	PUNCT
taxlaw-2856	39	13	corporate	corporate	ADJ
taxlaw-2856	39	14	expatriation	expatriation	NOUN
taxlaw-2856	39	15	,	,	PUNCT
taxlaw-2856	39	16	inversions	inversion	NOUN
taxlaw-2856	39	17	,	,	PUNCT
taxlaw-2856	39	18	and	and	CCONJ
taxlaw-2856	39	19	mergers	merger	NOUN
taxlaw-2856	39	20	:	:	PUNCT
taxlaw-2856	39	21	tax	tax	NOUN
taxlaw-2856	39	22	issues	issue	NOUN
taxlaw-2856	39	23	,	,	PUNCT
taxlaw-2856	39	24	cong	cong	NOUN
taxlaw-2856	39	25	.	.	PUNCT
taxlaw-2856	40	1	res	re	NOUN
taxlaw-2856	40	2	.	.	PUNCT
taxlaw-2856	41	1	serv	serv	PROPN
taxlaw-2856	41	2	.	.	PUNCT
taxlaw-2856	42	1	4–5	4–5	PROPN
taxlaw-2856	42	2	(	(	PUNCT
taxlaw-2856	42	3	2017	2017	NUM
taxlaw-2856	42	4	)	)	PUNCT
taxlaw-2856	42	5	,	,	PUNCT
taxlaw-2856	42	6	https://fas.org/sgp/crs/misc/r43568.pdf	https://fas.org/sgp/crs/misc/r43568.pdf	PUNCT
taxlaw-2856	43	1	[	[	X
taxlaw-2856	43	2	https://perma.cc/6spk-cvtn	https://perma.cc/6spk-cvtn	X
taxlaw-2856	43	3	]	]	PUNCT
taxlaw-2856	43	4	.	.	PUNCT
taxlaw-2856	44	1	in	in	ADP
taxlaw-2856	44	2	a	a	DET
taxlaw-2856	44	3	typical	typical	ADJ
taxlaw-2856	44	4	inversion	inversion	NOUN
taxlaw-2856	44	5	,	,	PUNCT
taxlaw-2856	44	6	the	the	DET
taxlaw-2856	44	7	subsidiary	subsidiary	NOUN
taxlaw-2856	44	8	of	of	ADP
taxlaw-2856	44	9	a	a	DET
taxlaw-2856	44	10	foreign	foreign	ADJ
taxlaw-2856	44	11	corporation	corporation	NOUN
taxlaw-2856	44	12	merges	merge	VERB
taxlaw-2856	44	13	into	into	ADP
taxlaw-2856	44	14	a	a	DET
taxlaw-2856	44	15	u.s	u.s	PROPN
taxlaw-2856	44	16	.	.	PROPN
taxlaw-2856	44	17	corporation	corporation	NOUN
taxlaw-2856	44	18	that	that	PRON
taxlaw-2856	44	19	had	have	AUX
taxlaw-2856	44	20	served	serve	VERB
taxlaw-2856	44	21	as	as	ADP
taxlaw-2856	44	22	the	the	DET
taxlaw-2856	44	23	parent	parent	NOUN
taxlaw-2856	44	24	of	of	ADP
taxlaw-2856	44	25	a	a	DET
taxlaw-2856	44	26	multinational	multinational	ADJ
taxlaw-2856	44	27	group	group	NOUN
taxlaw-2856	44	28	.	.	PUNCT
taxlaw-2856	45	1	see	see	VERB
taxlaw-2856	45	2	,	,	PUNCT
taxlaw-2856	45	3	e.g.	e.g.	ADV
taxlaw-2856	45	4	,	,	PUNCT
taxlaw-2856	45	5	steven	steven	PROPN
taxlaw-2856	45	6	goldman	goldman	PROPN
taxlaw-2856	45	7	,	,	PUNCT
taxlaw-2856	45	8	corporate	corporate	ADJ
taxlaw-2856	45	9	expatriation	expatriation	NOUN
taxlaw-2856	45	10	:	:	PUNCT
taxlaw-2856	45	11	a	a	DET
taxlaw-2856	45	12	case	case	NOUN
taxlaw-2856	45	13	analysis	analysis	NOUN
taxlaw-2856	45	14	,	,	PUNCT
taxlaw-2856	45	15	9	9	NUM
taxlaw-2856	45	16	fla	fla	NOUN
taxlaw-2856	45	17	.	.	PUNCT
taxlaw-2856	46	1	tax	tax	PROPN
taxlaw-2856	46	2	rev	rev	PROPN
taxlaw-2856	46	3	.	.	PROPN
taxlaw-2856	46	4	71	71	NUM
taxlaw-2856	46	5	,	,	PUNCT
taxlaw-2856	46	6	73–75	73–75	NUM
taxlaw-2856	46	7	,	,	PUNCT
taxlaw-2856	46	8	84–91	84–91	NUM
taxlaw-2856	46	9	(	(	PUNCT
taxlaw-2856	46	10	2008	2008	NUM
taxlaw-2856	46	11	)	)	PUNCT
taxlaw-2856	46	12	.	.	PUNCT
taxlaw-2856	47	1	simultaneously	simultaneously	ADV
taxlaw-2856	47	2	,	,	PUNCT
taxlaw-2856	47	3	assets	asset	NOUN
taxlaw-2856	47	4	that	that	PRON
taxlaw-2856	47	5	produce	produce	VERB
taxlaw-2856	47	6	foreign	foreign	ADJ
taxlaw-2856	47	7	-	-	PUNCT
taxlaw-2856	47	8	source	source	NOUN
taxlaw-2856	47	9	income	income	NOUN
taxlaw-2856	47	10	are	be	AUX
taxlaw-2856	47	11	transferred	transfer	VERB
taxlaw-2856	47	12	from	from	ADP
taxlaw-2856	47	13	the	the	DET
taxlaw-2856	47	14	u.s	u.s	PROPN
taxlaw-2856	47	15	.	.	PROPN
taxlaw-2856	47	16	corporation	corporation	NOUN
taxlaw-2856	47	17	to	to	ADP
taxlaw-2856	47	18	the	the	DET
taxlaw-2856	47	19	foreign	foreign	ADJ
taxlaw-2856	47	20	corporation	corporation	NOUN
taxlaw-2856	47	21	.	.	PUNCT
taxlaw-2856	48	1	see	see	VERB
taxlaw-2856	48	2	,	,	PUNCT
taxlaw-2856	48	3	e.g.	e.g.	ADV
taxlaw-2856	48	4	,	,	PUNCT
taxlaw-2856	48	5	goldman	goldman	NOUN
taxlaw-2856	48	6	,	,	PUNCT
taxlaw-2856	48	7	i	i	PRON
taxlaw-2856	48	8	d.	d.	PROPN
taxlaw-2856	48	9	at	at	ADP
taxlaw-2856	48	10	77–80	77–80	NUM
taxlaw-2856	48	11	,	,	PUNCT
taxlaw-2856	48	12	92–98	92–98	NUM
taxlaw-2856	48	13	.	.	PUNCT
taxlaw-2856	49	1	when	when	SCONJ
taxlaw-2856	49	2	the	the	DET
taxlaw-2856	49	3	smoke	smoke	NOUN
taxlaw-2856	49	4	clears	clear	VERB
taxlaw-2856	49	5	,	,	PUNCT
taxlaw-2856	49	6	the	the	DET
taxlaw-2856	49	7	corporate	corporate	ADJ
taxlaw-2856	49	8	structure	structure	NOUN
taxlaw-2856	49	9	may	may	AUX
taxlaw-2856	49	10	be	be	AUX
taxlaw-2856	49	11	very	very	ADV
taxlaw-2856	49	12	similar	similar	ADJ
taxlaw-2856	49	13	to	to	ADP
taxlaw-2856	49	14	what	what	PRON
taxlaw-2856	49	15	it	it	PRON
taxlaw-2856	49	16	was	be	AUX
taxlaw-2856	49	17	previously	previously	ADV
taxlaw-2856	49	18	,	,	PUNCT
taxlaw-2856	49	19	except	except	SCONJ
taxlaw-2856	49	20	that	that	SCONJ
taxlaw-2856	49	21	at	at	ADP
taxlaw-2856	49	22	the	the	DET
taxlaw-2856	49	23	peak	peak	NOUN
taxlaw-2856	49	24	of	of	ADP
taxlaw-2856	49	25	the	the	DET
taxlaw-2856	49	26	corporate	corporate	ADJ
taxlaw-2856	49	27	pyramid	pyramid	NOUN
taxlaw-2856	49	28	now	now	ADV
taxlaw-2856	49	29	stands	stand	VERB
taxlaw-2856	49	30	a	a	DET
taxlaw-2856	49	31	foreign	foreign	ADJ
taxlaw-2856	49	32	corporation	corporation	NOUN
taxlaw-2856	49	33	instead	instead	ADV
taxlaw-2856	49	34	of	of	ADP
taxlaw-2856	49	35	a	a	DET
taxlaw-2856	49	36	domestic	domestic	ADJ
taxlaw-2856	49	37	corporation	corporation	NOUN
taxlaw-2856	49	38	.	.	PUNCT
taxlaw-2856	50	1	see	see	VERB
taxlaw-2856	50	2	,	,	PUNCT
taxlaw-2856	50	3	e.g.	e.g.	ADV
taxlaw-2856	50	4	,	,	PUNCT
taxlaw-2856	50	5	omri	omri	PROPN
taxlaw-2856	50	6	marian	marian	PROPN
taxlaw-2856	50	7	,	,	PUNCT
taxlaw-2856	50	8	jurisdiction	jurisdiction	NOUN
taxlaw-2856	50	9	to	to	PART
taxlaw-2856	50	10	tax	tax	NOUN
taxlaw-2856	50	11	corporations	corporation	NOUN
taxlaw-2856	50	12	,	,	PUNCT
taxlaw-2856	50	13	54	54	NUM
taxlaw-2856	50	14	b.c	b.c	PROPN
taxlaw-2856	50	15	.	.	PROPN
taxlaw-2856	50	16	l.	l.	PROPN
taxlaw-2856	50	17	rev	rev	PROPN
taxlaw-2856	50	18	.	.	PROPN
taxlaw-2856	50	19	1613	1613	NUM
taxlaw-2856	50	20	,	,	PUNCT
taxlaw-2856	50	21	1654–55	1654–55	NUM
taxlaw-2856	50	22	(	(	PUNCT
taxlaw-2856	50	23	2013	2013	NUM
taxlaw-2856	50	24	)	)	PUNCT
taxlaw-2856	50	25	.	.	PUNCT
taxlaw-2856	51	1	2	2	NUM
taxlaw-2856	51	2	joseph	joseph	PROPN
taxlaw-2856	51	3	a.	a.	NOUN
taxlaw-2856	51	4	tootle	tootle	PROPN
taxlaw-2856	51	5	,	,	PUNCT
taxlaw-2856	51	6	the	the	DET
taxlaw-2856	51	7	regulation	regulation	NOUN
taxlaw-2856	51	8	of	of	ADP
taxlaw-2856	51	9	corporate	corporate	ADJ
taxlaw-2856	51	10	inversions	inversion	NOUN
taxlaw-2856	51	11	and	and	CCONJ
taxlaw-2856	51	12	“	"	PUNCT
taxlaw-2856	51	13	substantial	substantial	ADJ
taxlaw-2856	51	14	business	business	NOUN
taxlaw-2856	51	15	activities	activity	NOUN
taxlaw-2856	51	16	,	,	PUNCT
taxlaw-2856	51	17	”	"	PUNCT
taxlaw-2856	51	18	33	33	NUM
taxlaw-2856	51	19	va	va	NOUN
taxlaw-2856	51	20	.	.	PUNCT
taxlaw-2856	51	21	tax	tax	PROPN
taxlaw-2856	51	22	rev	rev	PROPN
taxlaw-2856	51	23	.	.	PROPN
taxlaw-2856	51	24	353	353	NUM
taxlaw-2856	51	25	,	,	PUNCT
taxlaw-2856	51	26	354	354	NUM
taxlaw-2856	51	27	(	(	PUNCT
taxlaw-2856	51	28	2013	2013	NUM
taxlaw-2856	51	29	)	)	PUNCT
taxlaw-2856	51	30	(	(	PUNCT
taxlaw-2856	51	31	“	"	PUNCT
taxlaw-2856	51	32	corporate	corporate	ADJ
taxlaw-2856	51	33	inversions	inversion	NOUN
taxlaw-2856	51	34	are	be	AUX
taxlaw-2856	51	35	transactions	transaction	NOUN
taxlaw-2856	51	36	in	in	ADP
taxlaw-2856	51	37	which	which	PRON
taxlaw-2856	51	38	a	a	DET
taxlaw-2856	51	39	u.s.-based	u.s.-based	ADJ
taxlaw-2856	51	40	company	company	NOUN
taxlaw-2856	51	41	changes	change	VERB
taxlaw-2856	51	42	its	its	PRON
taxlaw-2856	51	43	place	place	NOUN
taxlaw-2856	51	44	of	of	ADP
taxlaw-2856	51	45	incorporation	incorporation	NOUN
taxlaw-2856	51	46	from	from	ADP
taxlaw-2856	51	47	the	the	DET
taxlaw-2856	51	48	united	united	PROPN
taxlaw-2856	51	49	states	states	PROPN
taxlaw-2856	51	50	to	to	ADP
taxlaw-2856	51	51	a	a	DET
taxlaw-2856	51	52	foreign	foreign	ADJ
taxlaw-2856	51	53	jurisdiction	jurisdiction	NOUN
taxlaw-2856	51	54	,	,	PUNCT
taxlaw-2856	51	55	often	often	ADV
taxlaw-2856	51	56	without	without	ADP
taxlaw-2856	51	57	an	an	DET
taxlaw-2856	51	58	accompanying	accompanying	ADJ
taxlaw-2856	51	59	change	change	NOUN
taxlaw-2856	51	60	in	in	ADP
taxlaw-2856	51	61	its	its	PRON
taxlaw-2856	51	62	business	business	NOUN
taxlaw-2856	51	63	operations	operation	NOUN
taxlaw-2856	51	64	.	.	PUNCT
taxlaw-2856	51	65	”	"	PUNCT
taxlaw-2856	51	66	)	)	PUNCT
taxlaw-2856	51	67	;	;	PUNCT
taxlaw-2856	52	1	adam	adam	PROPN
taxlaw-2856	52	2	h.	h.	PROPN
taxlaw-2856	52	3	rosenzweig	rosenzweig	PROPN
taxlaw-2856	52	4	,	,	PUNCT
taxlaw-2856	52	5	source	source	NOUN
taxlaw-2856	52	6	as	as	ADP
taxlaw-2856	52	7	a	a	DET
taxlaw-2856	52	8	solution	solution	NOUN
taxlaw-2856	52	9	to	to	ADP
taxlaw-2856	52	10	residence	residence	NOUN
taxlaw-2856	52	11	,	,	PUNCT
taxlaw-2856	52	12	17	17	NUM
taxlaw-2856	52	13	fla	fla	NOUN
taxlaw-2856	52	14	.	.	PUNCT
taxlaw-2856	53	1	tax	tax	PROPN
taxlaw-2856	53	2	rev	rev	PROPN
taxlaw-2856	53	3	.	.	PROPN
taxlaw-2856	53	4	471	471	NUM
taxlaw-2856	53	5	,	,	PUNCT
taxlaw-2856	53	6	497	497	NUM
taxlaw-2856	53	7	(	(	PUNCT
taxlaw-2856	53	8	2015	2015	NUM
taxlaw-2856	53	9	)	)	PUNCT
taxlaw-2856	53	10	(	(	PUNCT
taxlaw-2856	53	11	“	"	PUNCT
taxlaw-2856	53	12	[	[	X
taxlaw-2856	53	13	inversions	inversion	NOUN
taxlaw-2856	53	14	involve	involve	VERB
taxlaw-2856	53	15	]	]	PUNCT
taxlaw-2856	53	16	a	a	DET
taxlaw-2856	53	17	significant	significant	ADJ
taxlaw-2856	53	18	change	change	NOUN
taxlaw-2856	53	19	in	in	ADP
taxlaw-2856	53	20	tax	tax	NOUN
taxlaw-2856	53	21	consequences	consequence	NOUN
taxlaw-2856	53	22	for	for	ADP
taxlaw-2856	53	23	what	what	PRON
taxlaw-2856	53	24	was	be	AUX
taxlaw-2856	53	25	,	,	PUNCT
taxlaw-2856	53	26	in	in	ADP
taxlaw-2856	53	27	effect	effect	NOUN
taxlaw-2856	53	28	,	,	PUNCT
taxlaw-2856	53	29	a	a	DET
taxlaw-2856	53	30	relatively	relatively	ADV
taxlaw-2856	53	31	small	small	ADJ
taxlaw-2856	53	32	formal	formal	ADJ
taxlaw-2856	53	33	legal	legal	ADJ
taxlaw-2856	53	34	change	change	NOUN
taxlaw-2856	53	35	with	with	ADP
taxlaw-2856	53	36	virtually	virtually	ADV
taxlaw-2856	53	37	no	no	DET
taxlaw-2856	53	38	change	change	NOUN
taxlaw-2856	53	39	in	in	ADP
taxlaw-2856	53	40	business	business	NOUN
taxlaw-2856	53	41	model	model	NOUN
taxlaw-2856	53	42	,	,	PUNCT
taxlaw-2856	53	43	ownership	ownership	NOUN
taxlaw-2856	53	44	,	,	PUNCT
taxlaw-2856	53	45	management	management	NOUN
taxlaw-2856	53	46	,	,	PUNCT
taxlaw-2856	53	47	or	or	CCONJ
taxlaw-2856	53	48	internal	internal	ADJ
taxlaw-2856	53	49	structure	structure	NOUN
taxlaw-2856	53	50	.	.	PUNCT
taxlaw-2856	54	1	this	this	PRON
taxlaw-2856	54	2	is	be	AUX
taxlaw-2856	54	3	precisely	precisely	ADV
taxlaw-2856	54	4	what	what	PRON
taxlaw-2856	54	5	concerned	concerned	ADJ
taxlaw-2856	54	6	policymakers	policymaker	NOUN
taxlaw-2856	54	7	about	about	ADP
taxlaw-2856	54	8	inversions	inversion	NOUN
taxlaw-2856	54	9	.	.	PUNCT
taxlaw-2856	54	10	”	"	PUNCT
taxlaw-2856	54	11	)	)	PUNCT
taxlaw-2856	54	12	;	;	PUNCT
taxlaw-2856	54	13	michael	michael	PROPN
taxlaw-2856	54	14	j.	j.	PROPN
taxlaw-2856	54	15	graetz	graetz	PROPN
taxlaw-2856	54	16	,	,	PUNCT
taxlaw-2856	54	17	the	the	DET
taxlaw-2856	54	18	david	david	PROPN
taxlaw-2856	54	19	r.	r.	PROPN
taxlaw-2856	54	20	tillinghast	tillinghast	PROPN
taxlaw-2856	54	21	lecture	lecture	PROPN
taxlaw-2856	54	22	:	:	PUNCT
taxlaw-2856	54	23	taxing	tax	VERB
taxlaw-2856	54	24	international	international	ADJ
taxlaw-2856	54	25	income	income	NOUN
taxlaw-2856	54	26	:	:	PUNCT
taxlaw-2856	54	27	inadequate	inadequate	ADJ
taxlaw-2856	54	28	principles	principle	NOUN
taxlaw-2856	54	29	,	,	PUNCT
taxlaw-2856	54	30	outdates	outdate	NOUN
taxlaw-2856	54	31	concepts	concept	NOUN
taxlaw-2856	54	32	,	,	PUNCT
taxlaw-2856	54	33	and	and	CCONJ
taxlaw-2856	54	34	unsatisfactory	unsatisfactory	ADJ
taxlaw-2856	54	35	policies	policy	NOUN
taxlaw-2856	54	36	,	,	PUNCT
taxlaw-2856	54	37	54	54	NUM
taxlaw-2856	54	38	tax	tax	NOUN
taxlaw-2856	54	39	l.	l.	PROPN
taxlaw-2856	54	40	rev	rev	PROPN
taxlaw-2856	54	41	.	.	PROPN
taxlaw-2856	54	42	261	261	NUM
taxlaw-2856	54	43	,	,	PUNCT
taxlaw-2856	54	44	321	321	NUM
taxlaw-2856	54	45	(	(	PUNCT
taxlaw-2856	54	46	2001	2001	NUM
taxlaw-2856	54	47	)	)	PUNCT
taxlaw-2856	54	48	(	(	PUNCT
taxlaw-2856	54	49	reporting	report	VERB
taxlaw-2856	54	50	that	that	SCONJ
taxlaw-2856	54	51	the	the	DET
taxlaw-2856	54	52	chief	chief	NOUN
taxlaw-2856	54	53	of	of	ADP
taxlaw-2856	54	54	staff	staff	NOUN
taxlaw-2856	54	55	of	of	ADP
taxlaw-2856	54	56	the	the	DET
taxlaw-2856	54	57	joint	joint	ADJ
taxlaw-2856	54	58	committee	committee	NOUN
taxlaw-2856	54	59	on	on	ADP
taxlaw-2856	54	60	taxation	taxation	NOUN
taxlaw-2856	54	61	and	and	CCONJ
taxlaw-2856	54	62	the	the	DET
taxlaw-2856	54	63	assistant	assistant	ADJ
taxlaw-2856	54	64	treasury	treasury	PROPN
taxlaw-2856	54	65	secretary	secretary	PROPN
taxlaw-2856	54	66	for	for	ADP
taxlaw-2856	54	67	tax	tax	NOUN
taxlaw-2856	54	68	policy	policy	NOUN
taxlaw-2856	54	69	had	have	AUX
taxlaw-2856	54	70	expressed	express	VERB
taxlaw-2856	54	71	concern	concern	NOUN
taxlaw-2856	54	72	“	"	PUNCT
taxlaw-2856	54	73	about	about	ADP
taxlaw-2856	54	74	the	the	DET
taxlaw-2856	54	75	legal	legal	ADJ
taxlaw-2856	54	76	loophole	loophole	NOUN
taxlaw-2856	54	77	that	that	PRON
taxlaw-2856	54	78	allowed	allow	VERB
taxlaw-2856	54	79	property	property	NOUN
taxlaw-2856	54	80	and	and	CCONJ
taxlaw-2856	54	81	casualty	casualty	NOUN
taxlaw-2856	54	82	insurers	insurer	NOUN
taxlaw-2856	54	83	to	to	PART
taxlaw-2856	54	84	stop	stop	VERB
taxlaw-2856	54	85	paying	pay	VERB
taxlaw-2856	54	86	income	income	NOUN
taxlaw-2856	54	87	tax	tax	NOUN
taxlaw-2856	54	88	simply	simply	ADV
taxlaw-2856	54	89	by	by	ADP
taxlaw-2856	54	90	moving	move	VERB
taxlaw-2856	54	91	the	the	DET
taxlaw-2856	54	92	parent	parent	NOUN
taxlaw-2856	54	93	corporation	corporation	NOUN
taxlaw-2856	54	94	to	to	ADP
taxlaw-2856	54	95	bermuda	bermuda	NOUN
taxlaw-2856	54	96	.	.	PUNCT
taxlaw-2856	54	97	”	"	PUNCT
taxlaw-2856	54	98	)	)	PUNCT
taxlaw-2856	54	99	;	;	PUNCT
taxlaw-2856	54	100	jeffrey	jeffrey	PROPN
taxlaw-2856	54	101	zients	zients	PROPN
taxlaw-2856	54	102	&	&	CCONJ
taxlaw-2856	54	103	seth	seth	PROPN
taxlaw-2856	54	104	hanlon	hanlon	PROPN
taxlaw-2856	54	105	,	,	PUNCT
taxlaw-2856	54	106	the	the	DET
taxlaw-2856	54	107	corporate	corporate	ADJ
taxlaw-2856	54	108	inversions	inversion	NOUN
taxlaw-2856	54	109	tax	tax	NOUN
taxlaw-2856	54	110	loophole	loophole	NOUN
taxlaw-2856	54	111	:	:	PUNCT
taxlaw-2856	54	112	what	what	PRON
taxlaw-2856	54	113	you	you	PRON
taxlaw-2856	54	114	need	need	VERB
taxlaw-2856	54	115	to	to	PART
taxlaw-2856	54	116	know	know	VERB
taxlaw-2856	54	117	,	,	PUNCT
taxlaw-2856	54	118	the	the	DET
taxlaw-2856	54	119	white	white	PROPN
taxlaw-2856	54	120	house	house	PROPN
taxlaw-2856	54	121	(	(	PUNCT
taxlaw-2856	54	122	apr	apr	PROPN
taxlaw-2856	54	123	.	.	PROPN
taxlaw-2856	54	124	8	8	NUM
taxlaw-2856	54	125	,	,	PUNCT
taxlaw-2856	54	126	2016	2016	NUM
taxlaw-2856	54	127	,	,	PUNCT
taxlaw-2856	54	128	6:39	6:39	NUM
taxlaw-2856	54	129	pm	pm	NOUN
taxlaw-2856	54	130	)	)	PUNCT
taxlaw-2856	54	131	,	,	PUNCT
taxlaw-2856	54	132	https://obamawhitehouse.archives.gov/blog/2016/04/08/corporate-inversions-tax-loophole-what-you-needknow	https://obamawhitehouse.archives.gov/blog/2016/04/08/corporate-inversions-tax-loophole-what-you-needknow	VERB
taxlaw-2856	55	1	[	[	X
taxlaw-2856	55	2	https://perma.cc/rk7g-wqgp	https://perma.cc/rk7g-wqgp	X
taxlaw-2856	55	3	]	]	X
taxlaw-2856	55	4	(	(	PUNCT
taxlaw-2856	55	5	“	"	PUNCT
taxlaw-2856	55	6	corporate	corporate	ADJ
taxlaw-2856	55	7	inversions	inversion	NOUN
taxlaw-2856	55	8	are	be	AUX
taxlaw-2856	55	9	a	a	DET
taxlaw-2856	55	10	tax	tax	NOUN
taxlaw-2856	55	11	loophole	loophole	NOUN
taxlaw-2856	55	12	that	that	PRON
taxlaw-2856	55	13	allow	allow	VERB
taxlaw-2856	55	14	u.s	u.s	PROPN
taxlaw-2856	55	15	.	.	PROPN
taxlaw-2856	55	16	companies	company	NOUN
taxlaw-2856	55	17	to	to	PART
taxlaw-2856	55	18	avoid	avoid	VERB
taxlaw-2856	55	19	paying	pay	VERB
taxlaw-2856	55	20	u.s	u.s	PROPN
taxlaw-2856	55	21	.	.	PROPN
taxlaw-2856	55	22	taxes	taxis	NOUN
taxlaw-2856	55	23	by	by	ADP
taxlaw-2856	55	24	relocating	relocate	VERB
taxlaw-2856	55	25	—	—	PUNCT
taxlaw-2856	55	26	on	on	ADP
taxlaw-2856	55	27	paper	paper	NOUN
taxlaw-2856	55	28	—	—	PUNCT
taxlaw-2856	55	29	to	to	ADP
taxlaw-2856	55	30	a	a	DET
taxlaw-2856	55	31	foreign	foreign	ADJ
taxlaw-2856	55	32	country	country	NOUN
taxlaw-2856	55	33	”	"	PUNCT
taxlaw-2856	55	34	)	)	PUNCT
taxlaw-2856	55	35	;	;	PUNCT
taxlaw-2856	55	36	paul	paul	PROPN
taxlaw-2856	55	37	krugman	krugman	PROPN
taxlaw-2856	55	38	,	,	PUNCT
taxlaw-2856	55	39	corporate	corporate	ADJ
taxlaw-2856	55	40	artful	artful	ADJ
taxlaw-2856	55	41	dodgers	dodger	NOUN
taxlaw-2856	55	42	,	,	PUNCT
taxlaw-2856	55	43	n.y.times	n.y.time	NOUN
taxlaw-2856	55	44	,	,	PUNCT
taxlaw-2856	55	45	july	july	PROPN
taxlaw-2856	55	46	24	24	NUM
taxlaw-2856	55	47	,	,	PUNCT
taxlaw-2856	55	48	2014	2014	NUM
taxlaw-2856	55	49	,	,	PUNCT
taxlaw-2856	55	50	at	at	ADP
taxlaw-2856	55	51	a17	a17	PROPN
taxlaw-2856	55	52	(	(	PUNCT
taxlaw-2856	55	53	“	"	PUNCT
taxlaw-2856	55	54	the	the	DET
taxlaw-2856	55	55	most	most	ADV
taxlaw-2856	55	56	important	important	ADJ
taxlaw-2856	55	57	thing	thing	NOUN
taxlaw-2856	55	58	to	to	PART
taxlaw-2856	55	59	understand	understand	VERB
taxlaw-2856	55	60	about	about	ADP
taxlaw-2856	55	61	inversion	inversion	NOUN
taxlaw-2856	55	62	is	be	AUX
taxlaw-2856	55	63	that	that	SCONJ
taxlaw-2856	55	64	it	it	PRON
taxlaw-2856	55	65	does	do	AUX
taxlaw-2856	55	66	not	not	PART
taxlaw-2856	55	67	in	in	ADP
taxlaw-2856	55	68	any	any	DET
taxlaw-2856	55	69	meaningful	meaningful	ADJ
taxlaw-2856	55	70	sense	sense	NOUN
taxlaw-2856	55	71	involve	involve	VERB
taxlaw-2856	55	72	american	american	ADJ
taxlaw-2856	55	73	business	business	NOUN
taxlaw-2856	55	74	moving	move	VERB
taxlaw-2856	55	75	overseas	overseas	ADV
taxlaw-2856	55	76	…	…	PUNCT
taxlaw-2856	55	77	it	it	PRON
taxlaw-2856	56	1	[	[	X
taxlaw-2856	56	2	is	be	AUX
taxlaw-2856	56	3	]	]	PUNCT
taxlaw-2856	56	4	a	a	DET
taxlaw-2856	56	5	purely	purely	ADV
taxlaw-2856	56	6	paper	paper	NOUN
taxlaw-2856	56	7	transaction	transaction	NOUN
taxlaw-2856	56	8	.	.	PUNCT
taxlaw-2856	56	9	”	"	PUNCT
taxlaw-2856	56	10	)	)	PUNCT
taxlaw-2856	56	11	.	.	PUNCT
taxlaw-2856	57	1	3	3	NUM
taxlaw-2856	57	2	the	the	DET
taxlaw-2856	57	3	white	white	PROPN
taxlaw-2856	57	4	house	house	PROPN
taxlaw-2856	57	5	,	,	PUNCT
taxlaw-2856	58	1	you	you	PRON
taxlaw-2856	58	2	do	do	AUX
taxlaw-2856	58	3	n’t	not	PART
taxlaw-2856	58	4	get	get	VERB
taxlaw-2856	58	5	to	to	PART
taxlaw-2856	58	6	pick	pick	VERB
taxlaw-2856	58	7	your	your	PRON
taxlaw-2856	58	8	tax	tax	NOUN
taxlaw-2856	58	9	rate	rate	NOUN
taxlaw-2856	58	10	.	.	PUNCT
taxlaw-2856	59	1	neither	neither	CCONJ
taxlaw-2856	59	2	should	should	AUX
taxlaw-2856	59	3	corporations	corporation	NOUN
taxlaw-2856	59	4	(	(	PUNCT
taxlaw-2856	59	5	sept	sept	PROPN
taxlaw-2856	59	6	.	.	PROPN
taxlaw-2856	59	7	26	26	NUM
taxlaw-2856	59	8	,	,	PUNCT
taxlaw-2856	59	9	2014	2014	NUM
taxlaw-2856	59	10	)	)	PUNCT
taxlaw-2856	59	11	,	,	PUNCT
taxlaw-2856	59	12	https://obamawhitehouse.archives.gov/share/the-facts-on-inversions	https://obamawhitehouse.archives.gov/share/the-facts-on-inversion	NOUN
taxlaw-2856	59	13	[	[	X
taxlaw-2856	59	14	https://perma.cc/g5f8-3svp	https://perma.cc/g5f8-3svp	X
taxlaw-2856	59	15	]	]	X
taxlaw-2856	59	16	(	(	PUNCT
taxlaw-2856	59	17	“	"	PUNCT
taxlaw-2856	59	18	when	when	SCONJ
taxlaw-2856	59	19	large	large	ADJ
taxlaw-2856	59	20	corporations	corporation	NOUN
taxlaw-2856	59	21	invert	invert	VERB
taxlaw-2856	59	22	overseas	overseas	ADV
taxlaw-2856	59	23	to	to	PART
taxlaw-2856	59	24	reduce	reduce	VERB
taxlaw-2856	59	25	the	the	DET
taxlaw-2856	59	26	taxes	taxis	NOUN
taxlaw-2856	59	27	they	they	PRON
taxlaw-2856	59	28	paid	pay	VERB
taxlaw-2856	59	29	in	in	ADP
taxlaw-2856	59	30	the	the	DET
taxlaw-2856	59	31	united	united	PROPN
taxlaw-2856	59	32	states	states	PROPN
taxlaw-2856	59	33	,	,	PUNCT
taxlaw-2856	59	34	working	work	VERB
taxlaw-2856	59	35	8	8	NUM
taxlaw-2856	59	36	columbia	columbia	PROPN
taxlaw-2856	59	37	journal	journal	PROPN
taxlaw-2856	59	38	of	of	ADP
taxlaw-2856	59	39	tax	tax	NOUN
taxlaw-2856	59	40	law	law	NOUN
taxlaw-2856	59	41	[	[	X
taxlaw-2856	59	42	vol.9:5	vol.9:5	NOUN
taxlaw-2856	59	43	congress	congress	NOUN
taxlaw-2856	59	44	in	in	ADP
taxlaw-2856	59	45	2004	2004	NUM
taxlaw-2856	59	46	amended	amend	VERB
taxlaw-2856	59	47	the	the	DET
taxlaw-2856	59	48	internal	internal	ADJ
taxlaw-2856	59	49	revenue	revenue	NOUN
taxlaw-2856	59	50	code	code	NOUN
taxlaw-2856	59	51	and	and	CCONJ
taxlaw-2856	59	52	made	make	VERB
taxlaw-2856	59	53	it	it	PRON
taxlaw-2856	59	54	more	more	ADV
taxlaw-2856	59	55	difficult	difficult	ADJ
taxlaw-2856	59	56	for	for	SCONJ
taxlaw-2856	59	57	domestic	domestic	ADJ
taxlaw-2856	59	58	corporations	corporation	NOUN
taxlaw-2856	59	59	to	to	PART
taxlaw-2856	59	60	expatriate	expatriate	VERB
taxlaw-2856	59	61	.	.	PUNCT
taxlaw-2856	60	1	i.r.c	i.r.c	NOUN
taxlaw-2856	60	2	.	.	PUNCT
taxlaw-2856	61	1	§	§	PROPN
taxlaw-2856	61	2	7874	7874	NUM
taxlaw-2856	61	3	now	now	ADV
taxlaw-2856	61	4	provides	provide	VERB
taxlaw-2856	61	5	that	that	SCONJ
taxlaw-2856	61	6	,	,	PUNCT
taxlaw-2856	61	7	in	in	ADP
taxlaw-2856	61	8	certain	certain	ADJ
taxlaw-2856	61	9	cases	case	NOUN
taxlaw-2856	61	10	,	,	PUNCT
taxlaw-2856	61	11	the	the	DET
taxlaw-2856	61	12	post	post	ADJ
taxlaw-2856	61	13	-	-	ADJ
taxlaw-2856	61	14	inversion	inversion	ADJ
taxlaw-2856	61	15	successor	successor	NOUN
taxlaw-2856	61	16	to	to	ADP
taxlaw-2856	61	17	a	a	DET
taxlaw-2856	61	18	domestic	domestic	ADJ
taxlaw-2856	61	19	corporation	corporation	NOUN
taxlaw-2856	61	20	will	will	AUX
taxlaw-2856	61	21	be	be	AUX
taxlaw-2856	61	22	classified	classify	VERB
taxlaw-2856	61	23	as	as	ADP
taxlaw-2856	61	24	a	a	DET
taxlaw-2856	61	25	domestic	domestic	ADJ
taxlaw-2856	61	26	corporation	corporation	NOUN
taxlaw-2856	61	27	,	,	PUNCT
taxlaw-2856	61	28	even	even	ADV
taxlaw-2856	61	29	if	if	SCONJ
taxlaw-2856	61	30	it	it	PRON
taxlaw-2856	61	31	was	be	AUX
taxlaw-2856	61	32	organized	organize	VERB
taxlaw-2856	61	33	under	under	ADP
taxlaw-2856	61	34	the	the	DET
taxlaw-2856	61	35	laws	law	NOUN
taxlaw-2856	61	36	of	of	ADP
taxlaw-2856	61	37	a	a	DET
taxlaw-2856	61	38	foreign	foreign	ADJ
taxlaw-2856	61	39	jurisdiction	jurisdiction	NOUN
taxlaw-2856	61	40	.	.	PUNCT
taxlaw-2856	62	1	in	in	ADP
taxlaw-2856	62	2	2016	2016	NUM
taxlaw-2856	62	3	,	,	PUNCT
taxlaw-2856	62	4	the	the	DET
taxlaw-2856	62	5	treasury	treasury	NOUN
taxlaw-2856	62	6	issued	issue	VERB
taxlaw-2856	62	7	temporary	temporary	ADJ
taxlaw-2856	62	8	regulations	regulation	NOUN
taxlaw-2856	62	9	that	that	PRON
taxlaw-2856	62	10	further	far	ADV
taxlaw-2856	62	11	limit	limit	VERB
taxlaw-2856	62	12	the	the	DET
taxlaw-2856	62	13	opportunity	opportunity	NOUN
taxlaw-2856	62	14	of	of	ADP
taxlaw-2856	62	15	obtaining	obtain	VERB
taxlaw-2856	62	16	tax	tax	NOUN
taxlaw-2856	62	17	advantages	advantage	NOUN
taxlaw-2856	62	18	by	by	ADP
taxlaw-2856	62	19	inverting.5	inverting.5	NOUN
taxlaw-2856	62	20	the	the	DET
taxlaw-2856	62	21	often	often	ADV
taxlaw-2856	62	22	emotionally	emotionally	ADV
taxlaw-2856	62	23	charged	charge	VERB
taxlaw-2856	62	24	rhetoric	rhetoric	NOUN
taxlaw-2856	62	25	tends	tend	VERB
taxlaw-2856	62	26	to	to	PART
taxlaw-2856	62	27	ignore	ignore	VERB
taxlaw-2856	62	28	the	the	DET
taxlaw-2856	62	29	foundational	foundational	ADJ
taxlaw-2856	62	30	question	question	NOUN
taxlaw-2856	62	31	of	of	ADP
taxlaw-2856	62	32	why	why	SCONJ
taxlaw-2856	62	33	the	the	DET
taxlaw-2856	62	34	post	post	ADJ
taxlaw-2856	62	35	-	-	NOUN
taxlaw-2856	62	36	inversion	inversion	ADJ
taxlaw-2856	62	37	,	,	PUNCT
taxlaw-2856	62	38	foreign	foreign	ADJ
taxlaw-2856	62	39	-	-	PUNCT
taxlaw-2856	62	40	registered	register	VERB
taxlaw-2856	62	41	corporation	corporation	NOUN
taxlaw-2856	62	42	should	should	AUX
taxlaw-2856	62	43	be	be	AUX
taxlaw-2856	62	44	subject	subject	ADJ
taxlaw-2856	62	45	to	to	ADP
taxlaw-2856	62	46	u.s	u.s	PROPN
taxlaw-2856	62	47	.	.	PROPN
taxlaw-2856	62	48	worldwide	worldwide	PROPN
taxlaw-2856	62	49	taxation	taxation	NOUN
taxlaw-2856	62	50	.	.	PUNCT
taxlaw-2856	63	1	the	the	DET
taxlaw-2856	63	2	argument	argument	NOUN
taxlaw-2856	63	3	seems	seem	VERB
taxlaw-2856	63	4	to	to	PART
taxlaw-2856	63	5	be	be	AUX
taxlaw-2856	63	6	that	that	SCONJ
taxlaw-2856	63	7	a	a	DET
taxlaw-2856	63	8	u.s	u.s	PROPN
taxlaw-2856	63	9	.	.	PROPN
taxlaw-2856	63	10	corporation	corporation	NOUN
taxlaw-2856	63	11	should	should	AUX
taxlaw-2856	63	12	not	not	PART
taxlaw-2856	63	13	be	be	AUX
taxlaw-2856	63	14	able	able	ADJ
taxlaw-2856	63	15	to	to	PART
taxlaw-2856	63	16	shed	shed	VERB
taxlaw-2856	63	17	its	its	PRON
taxlaw-2856	63	18	u.s	u.s	PROPN
taxlaw-2856	63	19	.	.	PROPN
taxlaw-2856	63	20	residence	residence	NOUN
taxlaw-2856	63	21	by	by	ADP
taxlaw-2856	63	22	the	the	DET
taxlaw-2856	63	23	mere	mere	ADJ
taxlaw-2856	63	24	shuffling	shuffling	NOUN
taxlaw-2856	63	25	of	of	ADP
taxlaw-2856	63	26	papers.6	papers.6	NOUN
taxlaw-2856	63	27	however	however	ADV
taxlaw-2856	63	28	,	,	PUNCT
taxlaw-2856	63	29	this	this	DET
taxlaw-2856	63	30	argument	argument	NOUN
taxlaw-2856	63	31	succeeds	succeed	VERB
taxlaw-2856	63	32	merely	merely	ADV
taxlaw-2856	63	33	in	in	ADP
taxlaw-2856	63	34	raising	raise	VERB
taxlaw-2856	63	35	the	the	DET
taxlaw-2856	63	36	question	question	NOUN
taxlaw-2856	63	37	of	of	ADP
taxlaw-2856	63	38	why	why	SCONJ
taxlaw-2856	63	39	the	the	DET
taxlaw-2856	63	40	pre	pre	ADJ
taxlaw-2856	63	41	-	-	ADJ
taxlaw-2856	63	42	inversion	inversion	ADJ
taxlaw-2856	63	43	company	company	NOUN
taxlaw-2856	63	44	was	be	AUX
taxlaw-2856	63	45	subject	subject	ADJ
taxlaw-2856	63	46	to	to	ADP
taxlaw-2856	63	47	tax	tax	NOUN
taxlaw-2856	63	48	on	on	ADP
taxlaw-2856	63	49	its	its	PRON
taxlaw-2856	63	50	worldwide	worldwide	ADJ
taxlaw-2856	63	51	income	income	NOUN
taxlaw-2856	63	52	in	in	ADP
taxlaw-2856	63	53	the	the	DET
taxlaw-2856	63	54	first	first	ADJ
taxlaw-2856	63	55	place	place	NOUN
taxlaw-2856	63	56	.	.	PUNCT
taxlaw-2856	64	1	if	if	SCONJ
taxlaw-2856	64	2	place	place	NOUN
taxlaw-2856	64	3	of	of	ADP
taxlaw-2856	64	4	incorporation	incorporation	NOUN
taxlaw-2856	64	5	(	(	PUNCT
taxlaw-2856	64	6	poi	poi	NOUN
taxlaw-2856	64	7	)	)	PUNCT
taxlaw-2856	64	8	is	be	AUX
taxlaw-2856	64	9	the	the	DET
taxlaw-2856	64	10	proper	proper	ADJ
taxlaw-2856	64	11	determinant	determinant	NOUN
taxlaw-2856	64	12	of	of	ADP
taxlaw-2856	64	13	residence,7	residence,7	NOUN
taxlaw-2856	64	14	then	then	ADV
taxlaw-2856	64	15	reincorporation	reincorporation	NOUN
taxlaw-2856	64	16	abroad	abroad	ADV
taxlaw-2856	64	17	severs	sever	VERB
taxlaw-2856	64	18	the	the	DET
taxlaw-2856	64	19	relevant	relevant	ADJ
taxlaw-2856	64	20	tie	tie	NOUN
taxlaw-2856	64	21	and	and	CCONJ
taxlaw-2856	64	22	the	the	DET
taxlaw-2856	64	23	post	post	ADJ
taxlaw-2856	64	24	-	-	ADJ
taxlaw-2856	64	25	inversion	inversion	ADJ
taxlaw-2856	64	26	company	company	NOUN
taxlaw-2856	64	27	is	be	AUX
taxlaw-2856	64	28	appropriately	appropriately	ADV
taxlaw-2856	64	29	classified	classify	VERB
taxlaw-2856	64	30	as	as	ADP
taxlaw-2856	64	31	a	a	DET
taxlaw-2856	64	32	foreign	foreign	ADJ
taxlaw-2856	64	33	resident	resident	NOUN
taxlaw-2856	64	34	.	.	PUNCT
taxlaw-2856	65	1	on	on	ADP
taxlaw-2856	65	2	the	the	DET
taxlaw-2856	65	3	other	other	ADJ
taxlaw-2856	65	4	hand	hand	NOUN
taxlaw-2856	65	5	,	,	PUNCT
taxlaw-2856	65	6	if	if	SCONJ
taxlaw-2856	65	7	poi	poi	PROPN
taxlaw-2856	65	8	is	be	AUX
taxlaw-2856	65	9	a	a	DET
taxlaw-2856	65	10	not	not	PART
taxlaw-2856	65	11	a	a	DET
taxlaw-2856	65	12	proper	proper	ADJ
taxlaw-2856	65	13	determinant	determinant	NOUN
taxlaw-2856	65	14	of	of	ADP
taxlaw-2856	65	15	residence	residence	NOUN
taxlaw-2856	65	16	,	,	PUNCT
taxlaw-2856	65	17	then	then	ADV
taxlaw-2856	65	18	the	the	DET
taxlaw-2856	65	19	fact	fact	NOUN
taxlaw-2856	65	20	that	that	SCONJ
taxlaw-2856	65	21	the	the	DET
taxlaw-2856	65	22	pre	pre	ADJ
taxlaw-2856	65	23	-	-	ADJ
taxlaw-2856	65	24	inversion	inversion	ADJ
taxlaw-2856	65	25	company	company	NOUN
taxlaw-2856	65	26	was	be	AUX
taxlaw-2856	65	27	incorporated	incorporate	VERB
taxlaw-2856	65	28	in	in	ADP
taxlaw-2856	65	29	the	the	DET
taxlaw-2856	65	30	united	united	PROPN
taxlaw-2856	65	31	states	states	PROPN
taxlaw-2856	65	32	is	be	AUX
taxlaw-2856	65	33	irrelevant	irrelevant	ADJ
taxlaw-2856	65	34	in	in	ADP
taxlaw-2856	65	35	establishing	establish	VERB
taxlaw-2856	65	36	the	the	DET
taxlaw-2856	65	37	residence	residence	NOUN
taxlaw-2856	65	38	either	either	ADV
taxlaw-2856	65	39	of	of	ADP
taxlaw-2856	65	40	it	it	PRON
taxlaw-2856	65	41	or	or	CCONJ
taxlaw-2856	65	42	of	of	ADP
taxlaw-2856	65	43	the	the	DET
taxlaw-2856	65	44	post	post	ADJ
taxlaw-2856	65	45	-	-	ADJ
taxlaw-2856	65	46	inversion	inversion	ADJ
taxlaw-2856	65	47	company.8	company.8	NOUN
taxlaw-2856	65	48	rarely	rarely	ADV
taxlaw-2856	65	49	mentioned	mention	VERB
taxlaw-2856	65	50	in	in	ADP
taxlaw-2856	65	51	the	the	DET
taxlaw-2856	65	52	discourse	discourse	NOUN
taxlaw-2856	65	53	is	be	AUX
taxlaw-2856	65	54	that	that	SCONJ
taxlaw-2856	65	55	founders	founder	NOUN
taxlaw-2856	65	56	have	have	VERB
taxlaw-2856	65	57	free	free	ADJ
taxlaw-2856	65	58	rein	rein	NOUN
taxlaw-2856	65	59	to	to	PART
taxlaw-2856	65	60	organize	organize	VERB
taxlaw-2856	65	61	their	their	PRON
taxlaw-2856	65	62	corporation	corporation	NOUN
taxlaw-2856	65	63	in	in	ADP
taxlaw-2856	65	64	any	any	DET
taxlaw-2856	65	65	jurisdiction	jurisdiction	NOUN
taxlaw-2856	65	66	they	they	PRON
taxlaw-2856	65	67	choose	choose	VERB
taxlaw-2856	65	68	and	and	CCONJ
taxlaw-2856	65	69	that	that	SCONJ
taxlaw-2856	65	70	a	a	DET
taxlaw-2856	65	71	corporation	corporation	NOUN
taxlaw-2856	65	72	registered	register	VERB
taxlaw-2856	65	73	in	in	ADP
taxlaw-2856	65	74	a	a	DET
taxlaw-2856	65	75	foreign	foreign	ADJ
taxlaw-2856	65	76	jurisdiction	jurisdiction	NOUN
taxlaw-2856	65	77	is	be	AUX
taxlaw-2856	65	78	,	,	PUNCT
taxlaw-2856	65	79	from	from	ADP
taxlaw-2856	65	80	its	its	PRON
taxlaw-2856	65	81	inception	inception	NOUN
taxlaw-2856	65	82	,	,	PUNCT
taxlaw-2856	65	83	exempt	exempt	ADJ
taxlaw-2856	65	84	from	from	ADP
taxlaw-2856	65	85	u.s	u.s	PROPN
taxlaw-2856	65	86	.	.	PROPN
taxlaw-2856	65	87	tax	tax	NOUN
taxlaw-2856	65	88	on	on	ADP
taxlaw-2856	65	89	its	its	PRON
taxlaw-2856	65	90	foreign	foreign	ADJ
taxlaw-2856	65	91	-	-	PUNCT
taxlaw-2856	65	92	source	source	NOUN
taxlaw-2856	65	93	income.9	income.9	NOUN
taxlaw-2856	65	94	an	an	DET
taxlaw-2856	65	95	inversion	inversion	NOUN
taxlaw-2856	65	96	merely	merely	ADV
taxlaw-2856	65	97	equalizes	equalize	VERB
taxlaw-2856	65	98	the	the	DET
taxlaw-2856	65	99	future	future	ADJ
taxlaw-2856	65	100	tax	tax	NOUN
taxlaw-2856	65	101	treatment	treatment	NOUN
taxlaw-2856	65	102	of	of	ADP
taxlaw-2856	65	103	corporations	corporation	NOUN
taxlaw-2856	65	104	originally	originally	ADV
taxlaw-2856	65	105	organized	organize	VERB
taxlaw-2856	65	106	americans	americans	PROPN
taxlaw-2856	65	107	ultimately	ultimately	ADV
taxlaw-2856	65	108	have	have	VERB
taxlaw-2856	65	109	to	to	PART
taxlaw-2856	65	110	pay	pay	VERB
taxlaw-2856	65	111	more	more	ADJ
taxlaw-2856	65	112	to	to	PART
taxlaw-2856	65	113	help	help	VERB
taxlaw-2856	65	114	fund	fund	VERB
taxlaw-2856	65	115	the	the	DET
taxlaw-2856	65	116	services	service	NOUN
taxlaw-2856	65	117	we	we	PRON
taxlaw-2856	65	118	all	all	PRON
taxlaw-2856	65	119	rely	rely	VERB
taxlaw-2856	65	120	on	on	ADP
taxlaw-2856	65	121	.	.	PUNCT
taxlaw-2856	65	122	”	"	PUNCT
taxlaw-2856	65	123	)	)	PUNCT
taxlaw-2856	65	124	;	;	PUNCT
taxlaw-2856	65	125	andrew	andrew	PROPN
taxlaw-2856	65	126	soergel	soergel	PROPN
taxlaw-2856	65	127	,	,	PUNCT
taxlaw-2856	65	128	ask	ask	VERB
taxlaw-2856	65	129	an	an	DET
taxlaw-2856	65	130	economist	economist	NOUN
taxlaw-2856	65	131	:	:	PUNCT
taxlaw-2856	65	132	what	what	PRON
taxlaw-2856	65	133	the	the	DET
taxlaw-2856	65	134	heck	heck	NOUN
taxlaw-2856	65	135	is	be	AUX
taxlaw-2856	65	136	a	a	DET
taxlaw-2856	65	137	corporate	corporate	ADJ
taxlaw-2856	65	138	inversion	inversion	NOUN
taxlaw-2856	65	139	?	?	PUNCT
taxlaw-2856	65	140	,	,	PUNCT
taxlaw-2856	65	141	u.s	u.s	PROPN
taxlaw-2856	65	142	.	.	PROPN
taxlaw-2856	65	143	news	news	PROPN
taxlaw-2856	65	144	&	&	CCONJ
taxlaw-2856	65	145	world	world	PROPN
taxlaw-2856	65	146	rep	rep	PROPN
taxlaw-2856	65	147	.	.	PROPN
taxlaw-2856	65	148	(	(	PUNCT
taxlaw-2856	65	149	feb	feb	PROPN
taxlaw-2856	65	150	.	.	PROPN
taxlaw-2856	65	151	16	16	NUM
taxlaw-2856	65	152	,	,	PUNCT
taxlaw-2856	65	153	2016	2016	NUM
taxlaw-2856	65	154	,	,	PUNCT
taxlaw-2856	65	155	6:00	6:00	NUM
taxlaw-2856	65	156	am	am	NOUN
taxlaw-2856	65	157	)	)	PUNCT
taxlaw-2856	65	158	,	,	PUNCT
taxlaw-2856	65	159	http://www.usnews.com/news/the-report/articles/2016-02-16/ask-an-economist-what-the-heck-is-a-corporateinversion	http://www.usnews.com/news/the-report/articles/2016-02-16/ask-an-economist-what-the-heck-is-a-corporateinversion	NOUN
taxlaw-2856	66	1	[	[	X
taxlaw-2856	66	2	https://perma.cc/tmy4-kp2j	https://perma.cc/tmy4-kp2j	X
taxlaw-2856	66	3	]	]	X
taxlaw-2856	66	4	(	(	PUNCT
taxlaw-2856	66	5	“	"	PUNCT
taxlaw-2856	66	6	all	all	PRON
taxlaw-2856	66	7	of	of	ADP
taxlaw-2856	66	8	that	that	DET
taxlaw-2856	66	9	revenue	revenue	NOUN
taxlaw-2856	66	10	drain	drain	NOUN
taxlaw-2856	66	11	,	,	PUNCT
taxlaw-2856	66	12	who	who	PRON
taxlaw-2856	66	13	's	be	AUX
taxlaw-2856	66	14	going	go	VERB
taxlaw-2856	66	15	to	to	PART
taxlaw-2856	66	16	pay	pay	VERB
taxlaw-2856	66	17	for	for	ADP
taxlaw-2856	66	18	that	that	PRON
taxlaw-2856	66	19	?	?	PUNCT
taxlaw-2856	67	1	either	either	CCONJ
taxlaw-2856	67	2	you	you	PRON
taxlaw-2856	67	3	’re	’re	AUX
taxlaw-2856	67	4	going	go	VERB
taxlaw-2856	67	5	to	to	PART
taxlaw-2856	67	6	have	have	VERB
taxlaw-2856	67	7	to	to	PART
taxlaw-2856	67	8	increase	increase	VERB
taxlaw-2856	67	9	the	the	DET
taxlaw-2856	67	10	budget	budget	NOUN
taxlaw-2856	67	11	deficit	deficit	NOUN
taxlaw-2856	67	12	or	or	CCONJ
taxlaw-2856	67	13	tax	tax	NOUN
taxlaw-2856	67	14	all	all	DET
taxlaw-2856	67	15	the	the	DET
taxlaw-2856	67	16	taxpayers	taxpayer	NOUN
taxlaw-2856	67	17	.	.	PUNCT
taxlaw-2856	67	18	”	"	PUNCT
taxlaw-2856	67	19	)	)	PUNCT
taxlaw-2856	67	20	.	.	PUNCT
taxlaw-2856	68	1	4	4	NUM
taxlaw-2856	68	2	allan	allan	PROPN
taxlaw-2856	68	3	sloan	sloan	PROPN
taxlaw-2856	68	4	,	,	PUNCT
taxlaw-2856	68	5	positively	positively	ADV
taxlaw-2856	68	6	un	un	PROPN
taxlaw-2856	68	7	-	-	ADJ
taxlaw-2856	68	8	american	american	ADJ
taxlaw-2856	68	9	,	,	PUNCT
taxlaw-2856	68	10	fortune	fortune	NOUN
taxlaw-2856	68	11	(	(	PUNCT
taxlaw-2856	68	12	july	july	PROPN
taxlaw-2856	68	13	7	7	NUM
taxlaw-2856	68	14	,	,	PUNCT
taxlaw-2856	68	15	2014	2014	NUM
taxlaw-2856	68	16	)	)	PUNCT
taxlaw-2856	68	17	,	,	PUNCT
taxlaw-2856	68	18	http://fortune.com/2014/07/07/taxes-offshore-dodge	http://fortune.com/2014/07/07/taxes-offshore-dodge	NOUN
taxlaw-2856	69	1	[	[	X
taxlaw-2856	69	2	https://perma.cc/l98c-hvt5	https://perma.cc/l98c-hvt5	X
taxlaw-2856	69	3	]	]	X
taxlaw-2856	69	4	(	(	PUNCT
taxlaw-2856	69	5	describing	describe	VERB
taxlaw-2856	69	6	inversions	inversion	NOUN
taxlaw-2856	69	7	as	as	ADP
taxlaw-2856	69	8	“	"	PUNCT
taxlaw-2856	69	9	disgusting	disgusting	ADJ
taxlaw-2856	69	10	”	"	PUNCT
taxlaw-2856	69	11	)	)	PUNCT
taxlaw-2856	69	12	;	;	PUNCT
taxlaw-2856	69	13	jennifer	jennifer	PROPN
taxlaw-2856	69	14	karr	karr	PROPN
taxlaw-2856	69	15	,	,	PUNCT
taxlaw-2856	69	16	immoral	immoral	ADJ
taxlaw-2856	69	17	legislation	legislation	NOUN
taxlaw-2856	69	18	and	and	CCONJ
taxlaw-2856	69	19	tax	tax	NOUN
taxlaw-2856	69	20	benefits	benefit	NOUN
taxlaw-2856	69	21	for	for	ADP
taxlaw-2856	69	22	expat	expat	NOUN
taxlaw-2856	69	23	corporations	corporation	NOUN
taxlaw-2856	69	24	,	,	PUNCT
taxlaw-2856	69	25	48	48	NUM
taxlaw-2856	69	26	conn	conn	PROPN
taxlaw-2856	69	27	.	.	PROPN
taxlaw-2856	69	28	l.	l.	PROPN
taxlaw-2856	69	29	rev	rev	PROPN
taxlaw-2856	69	30	.	.	PROPN
taxlaw-2856	69	31	1703	1703	NUM
taxlaw-2856	69	32	,	,	PUNCT
taxlaw-2856	69	33	1706	1706	NUM
taxlaw-2856	69	34	(	(	PUNCT
taxlaw-2856	69	35	2016	2016	NUM
taxlaw-2856	69	36	)	)	PUNCT
taxlaw-2856	69	37	(	(	PUNCT
taxlaw-2856	69	38	“	"	PUNCT
taxlaw-2856	69	39	frequent	frequent	ADJ
taxlaw-2856	69	40	criticisms	criticism	NOUN
taxlaw-2856	69	41	of	of	ADP
taxlaw-2856	69	42	corporate	corporate	ADJ
taxlaw-2856	69	43	inversions	inversion	NOUN
taxlaw-2856	69	44	tend	tend	VERB
taxlaw-2856	69	45	to	to	PART
taxlaw-2856	69	46	involve	involve	VERB
taxlaw-2856	69	47	assessing	assess	VERB
taxlaw-2856	69	48	the	the	DET
taxlaw-2856	69	49	morality	morality	NOUN
taxlaw-2856	69	50	(	(	PUNCT
taxlaw-2856	69	51	or	or	CCONJ
taxlaw-2856	69	52	lack	lack	NOUN
taxlaw-2856	69	53	thereof	thereof	ADV
taxlaw-2856	69	54	)	)	PUNCT
taxlaw-2856	69	55	of	of	ADP
taxlaw-2856	69	56	corporations	corporation	NOUN
taxlaw-2856	69	57	engaging	engage	VERB
taxlaw-2856	69	58	in	in	ADP
taxlaw-2856	69	59	the	the	DET
taxlaw-2856	69	60	practice	practice	NOUN
taxlaw-2856	69	61	.	.	PUNCT
taxlaw-2856	69	62	”	"	PUNCT
taxlaw-2856	69	63	)	)	PUNCT
taxlaw-2856	69	64	;	;	PUNCT
taxlaw-2856	70	1	hale	hale	PROPN
taxlaw-2856	70	2	e.	e.	PROPN
taxlaw-2856	70	3	sheppard	sheppard	PROPN
taxlaw-2856	70	4	,	,	PUNCT
taxlaw-2856	70	5	fight	fight	NOUN
taxlaw-2856	70	6	or	or	CCONJ
taxlaw-2856	70	7	flight	flight	NOUN
taxlaw-2856	70	8	of	of	ADP
taxlaw-2856	70	9	u.s.-based	u.s.-based	ADJ
taxlaw-2856	70	10	multinational	multinational	ADJ
taxlaw-2856	70	11	businesses	business	NOUN
taxlaw-2856	70	12	:	:	PUNCT
taxlaw-2856	70	13	analyzing	analyze	VERB
taxlaw-2856	70	14	the	the	DET
taxlaw-2856	70	15	causes	cause	NOUN
taxlaw-2856	70	16	for	for	ADP
taxlaw-2856	70	17	,	,	PUNCT
taxlaw-2856	70	18	effects	effect	NOUN
taxlaw-2856	70	19	of	of	ADP
taxlaw-2856	70	20	,	,	PUNCT
taxlaw-2856	70	21	and	and	CCONJ
taxlaw-2856	70	22	solutions	solution	NOUN
taxlaw-2856	70	23	to	to	ADP
taxlaw-2856	70	24	the	the	DET
taxlaw-2856	70	25	corporate	corporate	ADJ
taxlaw-2856	70	26	inversion	inversion	NOUN
taxlaw-2856	70	27	trend	trend	NOUN
taxlaw-2856	70	28	,	,	PUNCT
taxlaw-2856	70	29	23	23	NUM
taxlaw-2856	70	30	nw	nw	PROPN
taxlaw-2856	70	31	.	.	PROPN
taxlaw-2856	70	32	j.	j.	PROPN
taxlaw-2856	70	33	int’l	int’l	PROPN
taxlaw-2856	70	34	l.	l.	PROPN
taxlaw-2856	70	35	&	&	CCONJ
taxlaw-2856	70	36	bus	bus	PROPN
taxlaw-2856	70	37	.	.	PUNCT
taxlaw-2856	71	1	551	551	NUM
taxlaw-2856	71	2	,	,	PUNCT
taxlaw-2856	71	3	558	558	NUM
taxlaw-2856	71	4	(	(	PUNCT
taxlaw-2856	71	5	2003	2003	NUM
taxlaw-2856	71	6	)	)	PUNCT
taxlaw-2856	71	7	(	(	PUNCT
taxlaw-2856	71	8	“	"	PUNCT
taxlaw-2856	71	9	[	[	X
taxlaw-2856	71	10	c]ritics	c]ritic	NOUN
taxlaw-2856	71	11	of	of	ADP
taxlaw-2856	71	12	inversions	inversion	NOUN
taxlaw-2856	71	13	have	have	AUX
taxlaw-2856	71	14	questioned	question	VERB
taxlaw-2856	71	15	the	the	DET
taxlaw-2856	71	16	morality	morality	NOUN
taxlaw-2856	71	17	,	,	PUNCT
taxlaw-2856	71	18	patriotism	patriotism	NOUN
taxlaw-2856	71	19	and	and	CCONJ
taxlaw-2856	71	20	scruples	scruple	NOUN
taxlaw-2856	71	21	of	of	ADP
taxlaw-2856	71	22	corporate	corporate	ADJ
taxlaw-2856	71	23	directors	director	NOUN
taxlaw-2856	71	24	.	.	PUNCT
taxlaw-2856	71	25	”	"	PUNCT
taxlaw-2856	71	26	)	)	PUNCT
taxlaw-2856	71	27	.	.	PUNCT
taxlaw-2856	72	1	5	5	NUM
taxlaw-2856	72	2	temp	temp	NOUN
taxlaw-2856	72	3	.	.	PUNCT
taxlaw-2856	73	1	treas	treas	PROPN
taxlaw-2856	73	2	.	.	PUNCT
taxlaw-2856	74	1	reg	reg	PROPN
taxlaw-2856	74	2	.	.	PUNCT
taxlaw-2856	75	1	§	§	PROPN
taxlaw-2856	75	2	1.7874–8	1.7874–8	NUM
taxlaw-2856	75	3	t.	t.	NOUN
taxlaw-2856	75	4	but	but	CCONJ
taxlaw-2856	75	5	see	see	VERB
taxlaw-2856	75	6	chamber	chamber	PROPN
taxlaw-2856	75	7	of	of	ADP
taxlaw-2856	75	8	commerce	commerce	PROPN
taxlaw-2856	75	9	of	of	ADP
taxlaw-2856	75	10	the	the	DET
taxlaw-2856	75	11	u.s	u.s	PROPN
taxlaw-2856	75	12	.	.	PROPN
taxlaw-2856	75	13	v.	v.	ADP
taxlaw-2856	75	14	internal	internal	ADJ
taxlaw-2856	75	15	revenue	revenue	NOUN
taxlaw-2856	75	16	serv	serv	X
taxlaw-2856	75	17	.	.	PUNCT
taxlaw-2856	75	18	,	,	PUNCT
taxlaw-2856	75	19	no	no	INTJ
taxlaw-2856	75	20	.	.	PUNCT
taxlaw-2856	76	1	16–944	16–944	NUM
taxlaw-2856	76	2	(	(	PUNCT
taxlaw-2856	76	3	w.d	w.d	PROPN
taxlaw-2856	76	4	.	.	PUNCT
taxlaw-2856	77	1	tex	tex	PROPN
taxlaw-2856	77	2	.	.	PROPN
taxlaw-2856	77	3	sept	sept	PROPN
taxlaw-2856	77	4	.	.	PROPN
taxlaw-2856	77	5	29	29	NUM
taxlaw-2856	77	6	,	,	PUNCT
taxlaw-2856	77	7	2017	2017	NUM
taxlaw-2856	77	8	)	)	PUNCT
taxlaw-2856	77	9	(	(	PUNCT
taxlaw-2856	77	10	invalidating	invalidate	VERB
taxlaw-2856	77	11	regulations	regulation	NOUN
taxlaw-2856	77	12	on	on	ADP
taxlaw-2856	77	13	procedural	procedural	ADJ
taxlaw-2856	77	14	grounds	ground	NOUN
taxlaw-2856	77	15	)	)	PUNCT
taxlaw-2856	77	16	.	.	PUNCT
taxlaw-2856	78	1	6	6	NUM
taxlaw-2856	78	2	see	see	VERB
taxlaw-2856	78	3	the	the	DET
taxlaw-2856	78	4	sources	source	NOUN
taxlaw-2856	78	5	cited	cite	VERB
taxlaw-2856	78	6	supra	supra	PROPN
taxlaw-2856	78	7	note	note	NOUN
taxlaw-2856	78	8	2	2	NUM
taxlaw-2856	78	9	.	.	SYM
taxlaw-2856	78	10	7	7	NUM
taxlaw-2856	78	11	see	see	VERB
taxlaw-2856	78	12	supra	supra	NOUN
taxlaw-2856	78	13	,	,	PUNCT
taxlaw-2856	78	14	note	note	VERB
taxlaw-2856	78	15	1	1	NUM
taxlaw-2856	78	16	.	.	SYM
taxlaw-2856	78	17	8	8	NUM
taxlaw-2856	78	18	see	see	VERB
taxlaw-2856	78	19	michael	michael	PROPN
taxlaw-2856	78	20	s.	s.	PROPN
taxlaw-2856	78	21	kirsch	kirsch	PROPN
taxlaw-2856	78	22	,	,	PUNCT
taxlaw-2856	78	23	the	the	DET
taxlaw-2856	78	24	congressional	congressional	ADJ
taxlaw-2856	78	25	response	response	NOUN
taxlaw-2856	78	26	to	to	ADP
taxlaw-2856	78	27	corporate	corporate	ADJ
taxlaw-2856	78	28	expatriations	expatriation	NOUN
taxlaw-2856	78	29	:	:	PUNCT
taxlaw-2856	78	30	the	the	DET
taxlaw-2856	78	31	tension	tension	NOUN
taxlaw-2856	78	32	between	between	ADP
taxlaw-2856	78	33	symbols	symbol	NOUN
taxlaw-2856	78	34	and	and	CCONJ
taxlaw-2856	78	35	substance	substance	NOUN
taxlaw-2856	78	36	in	in	ADP
taxlaw-2856	78	37	the	the	DET
taxlaw-2856	78	38	taxation	taxation	NOUN
taxlaw-2856	78	39	of	of	ADP
taxlaw-2856	78	40	multinational	multinational	ADJ
taxlaw-2856	78	41	corporations	corporation	NOUN
taxlaw-2856	78	42	,	,	PUNCT
taxlaw-2856	78	43	24	24	NUM
taxlaw-2856	78	44	va	va	NOUN
taxlaw-2856	78	45	.	.	PUNCT
taxlaw-2856	79	1	tax	tax	PROPN
taxlaw-2856	79	2	rev	rev	AUX
taxlaw-2856	79	3	.	.	PROPN
taxlaw-2856	79	4	475	475	NUM
taxlaw-2856	79	5	,	,	PUNCT
taxlaw-2856	79	6	502	502	NUM
taxlaw-2856	79	7	,	,	PUNCT
taxlaw-2856	79	8	549	549	NUM
taxlaw-2856	79	9	(	(	PUNCT
taxlaw-2856	79	10	2005	2005	NUM
taxlaw-2856	79	11	)	)	PUNCT
taxlaw-2856	79	12	(	(	PUNCT
taxlaw-2856	79	13	describing	describe	VERB
taxlaw-2856	79	14	inversions	inversion	NOUN
taxlaw-2856	79	15	as	as	ADP
taxlaw-2856	79	16	a	a	DET
taxlaw-2856	79	17	“	"	PUNCT
taxlaw-2856	79	18	red	red	ADJ
taxlaw-2856	79	19	herring	herring	NOUN
taxlaw-2856	79	20	”	"	PUNCT
taxlaw-2856	79	21	and	and	CCONJ
taxlaw-2856	79	22	asking	ask	VERB
taxlaw-2856	79	23	,	,	PUNCT
taxlaw-2856	79	24	“	"	PUNCT
taxlaw-2856	79	25	if	if	SCONJ
taxlaw-2856	79	26	…	…	PUNCT
taxlaw-2856	79	27	a	a	DET
taxlaw-2856	79	28	change	change	NOUN
taxlaw-2856	79	29	in	in	ADP
taxlaw-2856	79	30	the	the	DET
taxlaw-2856	79	31	corporate	corporate	ADJ
taxlaw-2856	79	32	parent	parent	NOUN
taxlaw-2856	79	33	's	's	PART
taxlaw-2856	79	34	place	place	NOUN
taxlaw-2856	79	35	of	of	ADP
taxlaw-2856	79	36	incorporation	incorporation	NOUN
taxlaw-2856	79	37	is	be	AUX
taxlaw-2856	79	38	mere	mere	ADJ
taxlaw-2856	79	39	“	"	PUNCT
taxlaw-2856	79	40	paperwork	paperwork	NOUN
taxlaw-2856	79	41	”	"	PUNCT
taxlaw-2856	79	42	involving	involve	VERB
taxlaw-2856	79	43	a	a	DET
taxlaw-2856	79	44	new	new	ADJ
taxlaw-2856	79	45	“	"	PUNCT
taxlaw-2856	79	46	sheet	sheet	NOUN
taxlaw-2856	79	47	of	of	ADP
taxlaw-2856	79	48	paper	paper	NOUN
taxlaw-2856	79	49	,	,	PUNCT
taxlaw-2856	79	50	”	"	PUNCT
taxlaw-2856	79	51	the	the	DET
taxlaw-2856	79	52	logical	logical	ADJ
taxlaw-2856	79	53	question	question	NOUN
taxlaw-2856	79	54	is	be	AUX
taxlaw-2856	79	55	why	why	SCONJ
taxlaw-2856	79	56	does	do	AUX
taxlaw-2856	79	57	the	the	DET
taxlaw-2856	79	58	u.s	u.s	PROPN
taxlaw-2856	79	59	.	.	PROPN
taxlaw-2856	79	60	tax	tax	PROPN
taxlaw-2856	79	61	code	code	NOUN
taxlaw-2856	79	62	generally	generally	ADV
taxlaw-2856	79	63	rely	rely	VERB
taxlaw-2856	79	64	on	on	ADP
taxlaw-2856	79	65	a	a	DET
taxlaw-2856	79	66	corporation	corporation	NOUN
taxlaw-2856	79	67	's	's	PART
taxlaw-2856	79	68	place	place	NOUN
taxlaw-2856	79	69	of	of	ADP
taxlaw-2856	79	70	incorporation	incorporation	NOUN
taxlaw-2856	79	71	as	as	ADP
taxlaw-2856	79	72	the	the	DET
taxlaw-2856	79	73	touchstone	touchstone	NOUN
taxlaw-2856	79	74	for	for	ADP
taxlaw-2856	79	75	defining	define	VERB
taxlaw-2856	79	76	residence	residence	NOUN
taxlaw-2856	79	77	?	?	PUNCT
taxlaw-2856	79	78	”	"	PUNCT
taxlaw-2856	79	79	)	)	PUNCT
taxlaw-2856	79	80	.	.	PUNCT
taxlaw-2856	80	1	a	a	DET
taxlaw-2856	80	2	similar	similar	ADJ
taxlaw-2856	80	3	line	line	NOUN
taxlaw-2856	80	4	of	of	ADP
taxlaw-2856	80	5	reasoning	reasoning	NOUN
taxlaw-2856	80	6	applies	apply	VERB
taxlaw-2856	80	7	to	to	ADP
taxlaw-2856	80	8	expatriation	expatriation	NOUN
taxlaw-2856	80	9	under	under	ADP
taxlaw-2856	80	10	other	other	ADJ
taxlaw-2856	80	11	tests	test	NOUN
taxlaw-2856	80	12	of	of	ADP
taxlaw-2856	80	13	corporate	corporate	ADJ
taxlaw-2856	80	14	residence	residence	NOUN
taxlaw-2856	80	15	.	.	PUNCT
taxlaw-2856	81	1	see	see	VERB
taxlaw-2856	81	2	,	,	PUNCT
taxlaw-2856	81	3	e.g.	e.g.	ADV
taxlaw-2856	81	4	,	,	PUNCT
taxlaw-2856	81	5	marian	marian	PROPN
taxlaw-2856	81	6	,	,	PUNCT
taxlaw-2856	81	7	supra	supra	PROPN
taxlaw-2856	81	8	note	note	PROPN
taxlaw-2856	81	9	1	1	NUM
taxlaw-2856	81	10	,	,	PUNCT
taxlaw-2856	81	11	at	at	ADP
taxlaw-2856	81	12	1647	1647	NUM
taxlaw-2856	81	13	(	(	PUNCT
taxlaw-2856	81	14	“	"	PUNCT
taxlaw-2856	81	15	if	if	SCONJ
taxlaw-2856	81	16	one	one	PRON
taxlaw-2856	81	17	is	be	AUX
taxlaw-2856	81	18	…	…	PUNCT
taxlaw-2856	81	19	concerned	concerned	ADJ
taxlaw-2856	81	20	about	about	ADP
taxlaw-2856	81	21	management	management	NOUN
taxlaw-2856	81	22	expatriation	expatriation	NOUN
taxlaw-2856	81	23	,	,	PUNCT
taxlaw-2856	81	24	it	it	PRON
taxlaw-2856	81	25	might	might	AUX
taxlaw-2856	81	26	be	be	AUX
taxlaw-2856	81	27	because	because	SCONJ
taxlaw-2856	81	28	the	the	DET
taxlaw-2856	81	29	real	real	ADJ
taxlaw-2856	81	30	reason	reason	NOUN
taxlaw-2856	81	31	for	for	ADP
taxlaw-2856	81	32	taxing	tax	VERB
taxlaw-2856	81	33	corporation	corporation	NOUN
taxlaw-2856	81	34	[	[	X
taxlaw-2856	81	35	sic	sic	ADJ
taxlaw-2856	81	36	]	]	PUNCT
taxlaw-2856	81	37	is	be	AUX
taxlaw-2856	81	38	not	not	PART
taxlaw-2856	81	39	to	to	PART
taxlaw-2856	81	40	regulate	regulate	VERB
taxlaw-2856	81	41	managers	manager	NOUN
taxlaw-2856	81	42	,	,	PUNCT
taxlaw-2856	81	43	but	but	CCONJ
taxlaw-2856	81	44	some	some	DET
taxlaw-2856	81	45	other	other	ADJ
taxlaw-2856	81	46	reason	reason	NOUN
taxlaw-2856	81	47	.	.	PUNCT
taxlaw-2856	81	48	”	"	PUNCT
taxlaw-2856	82	1	(	(	PUNCT
taxlaw-2856	82	2	emphasis	emphasis	NOUN
taxlaw-2856	82	3	in	in	ADP
taxlaw-2856	82	4	the	the	DET
taxlaw-2856	82	5	original	original	NOUN
taxlaw-2856	82	6	)	)	PUNCT
taxlaw-2856	82	7	)	)	PUNCT
taxlaw-2856	82	8	.	.	PUNCT
taxlaw-2856	83	1	9	9	NUM
taxlaw-2856	83	2	i.r.c	i.r.c	NOUN
taxlaw-2856	83	3	.	.	PUNCT
taxlaw-2856	84	1	§	§	PROPN
taxlaw-2856	84	2	882(b	882(b	PROPN
taxlaw-2856	84	3	)	)	PUNCT
taxlaw-2856	84	4	(	(	PUNCT
taxlaw-2856	84	5	providing	provide	VERB
taxlaw-2856	84	6	that	that	SCONJ
taxlaw-2856	84	7	“	"	PUNCT
taxlaw-2856	84	8	[	[	X
taxlaw-2856	84	9	i]n	i]n	VERB
taxlaw-2856	84	10	the	the	DET
taxlaw-2856	84	11	case	case	NOUN
taxlaw-2856	84	12	of	of	ADP
taxlaw-2856	84	13	a	a	DET
taxlaw-2856	84	14	foreign	foreign	ADJ
taxlaw-2856	84	15	corporation	corporation	NOUN
taxlaw-2856	84	16	…	…	PUNCT
taxlaw-2856	84	17	gross	gross	ADJ
taxlaw-2856	84	18	income	income	NOUN
taxlaw-2856	84	19	includes	include	VERB
taxlaw-2856	84	20	only—(1	only—(1	ADJ
taxlaw-2856	84	21	)	)	PUNCT
taxlaw-2856	84	22	gross	gross	ADJ
taxlaw-2856	84	23	income	income	NOUN
taxlaw-2856	84	24	which	which	PRON
taxlaw-2856	84	25	is	be	AUX
taxlaw-2856	84	26	derived	derive	VERB
taxlaw-2856	84	27	from	from	ADP
taxlaw-2856	84	28	sources	source	NOUN
taxlaw-2856	84	29	within	within	ADP
taxlaw-2856	84	30	the	the	DET
taxlaw-2856	84	31	united	united	PROPN
taxlaw-2856	84	32	states	states	PROPN
taxlaw-2856	84	33	…	…	PUNCT
taxlaw-2856	84	34	and	and	CCONJ
taxlaw-2856	84	35	(	(	PUNCT
taxlaw-2856	84	36	2	2	X
taxlaw-2856	84	37	)	)	PUNCT
taxlaw-2856	84	38	gross	gross	ADJ
taxlaw-2856	84	39	income	income	NOUN
taxlaw-2856	84	40	which	which	PRON
taxlaw-2856	84	41	is	be	AUX
taxlaw-2856	84	42	effectively	effectively	ADV
taxlaw-2856	84	43	connected	connect	VERB
taxlaw-2856	84	44	with	with	ADP
taxlaw-2856	84	45	the	the	DET
taxlaw-2856	84	46	conduct	conduct	NOUN
taxlaw-2856	84	47	of	of	ADP
taxlaw-2856	84	48	a	a	DET
taxlaw-2856	84	49	trade	trade	NOUN
taxlaw-2856	84	50	or	or	CCONJ
taxlaw-2856	84	51	business	business	NOUN
taxlaw-2856	84	52	within	within	ADP
taxlaw-2856	84	53	the	the	DET
taxlaw-2856	84	54	united	united	PROPN
taxlaw-2856	84	55	states	states	PROPN
taxlaw-2856	84	56	.	.	PUNCT
taxlaw-2856	84	57	”	"	PUNCT
taxlaw-2856	84	58	)	)	PUNCT
taxlaw-2856	84	59	.	.	PUNCT
taxlaw-2856	85	1	in	in	ADP
taxlaw-2856	85	2	this	this	DET
taxlaw-2856	85	3	article	article	NOUN
taxlaw-2856	85	4	,	,	PUNCT
taxlaw-2856	85	5	the	the	DET
taxlaw-2856	85	6	term	term	NOUN
taxlaw-2856	85	7	“	"	PUNCT
taxlaw-2856	85	8	u.s.-source	u.s.-source	ADJ
taxlaw-2856	85	9	income	income	NOUN
taxlaw-2856	85	10	”	"	PUNCT
taxlaw-2856	85	11	will	will	AUX
taxlaw-2856	85	12	include	include	VERB
taxlaw-2856	85	13	both	both	DET
taxlaw-2856	85	14	income	income	NOUN
taxlaw-2856	85	15	derived	derive	VERB
taxlaw-2856	85	16	from	from	ADP
taxlaw-2856	85	17	u.s	u.s	PROPN
taxlaw-2856	85	18	.	.	PROPN
taxlaw-2856	85	19	sources	source	NOUN
taxlaw-2856	85	20	and	and	CCONJ
taxlaw-2856	85	21	income	income	NOUN
taxlaw-2856	85	22	that	that	PRON
taxlaw-2856	85	23	is	be	AUX
taxlaw-2856	85	24	effectively	effectively	ADV
taxlaw-2856	85	25	connected	connect	VERB
taxlaw-2856	85	26	to	to	ADP
taxlaw-2856	85	27	a	a	DET
taxlaw-2856	85	28	u.s	u.s	PROPN
taxlaw-2856	85	29	.	.	PROPN
taxlaw-2856	85	30	trade	trade	NOUN
taxlaw-2856	85	31	or	or	CCONJ
taxlaw-2856	85	32	business	business	NOUN
taxlaw-2856	85	33	.	.	PUNCT
taxlaw-2856	86	1	2017	2017	NUM
taxlaw-2856	86	2	]	]	PUNCT
taxlaw-2856	86	3	the	the	DET
taxlaw-2856	86	4	myth	myth	NOUN
taxlaw-2856	86	5	of	of	ADP
taxlaw-2856	86	6	corporate	corporate	ADJ
taxlaw-2856	86	7	tax	tax	NOUN
taxlaw-2856	86	8	residence	residence	NOUN
taxlaw-2856	86	9	9	9	NUM
taxlaw-2856	86	10	in	in	ADP
taxlaw-2856	86	11	the	the	DET
taxlaw-2856	86	12	united	united	PROPN
taxlaw-2856	86	13	states	states	PROPN
taxlaw-2856	86	14	with	with	ADP
taxlaw-2856	86	15	that	that	PRON
taxlaw-2856	86	16	of	of	ADP
taxlaw-2856	86	17	corporations	corporation	NOUN
taxlaw-2856	86	18	originally	originally	ADV
taxlaw-2856	86	19	registered	register	VERB
taxlaw-2856	86	20	abroad	abroad	ADV
taxlaw-2856	86	21	.	.	PUNCT
taxlaw-2856	87	1	notably	notably	ADV
taxlaw-2856	87	2	,	,	PUNCT
taxlaw-2856	87	3	neither	neither	CCONJ
taxlaw-2856	87	4	the	the	DET
taxlaw-2856	87	5	amended	amend	VERB
taxlaw-2856	87	6	code	code	NOUN
taxlaw-2856	87	7	nor	nor	CCONJ
taxlaw-2856	87	8	the	the	DET
taxlaw-2856	87	9	regulations	regulation	NOUN
taxlaw-2856	87	10	place	place	VERB
taxlaw-2856	87	11	any	any	DET
taxlaw-2856	87	12	restrictions	restriction	NOUN
taxlaw-2856	87	13	on	on	ADP
taxlaw-2856	87	14	where	where	SCONJ
taxlaw-2856	87	15	a	a	DET
taxlaw-2856	87	16	corporation	corporation	NOUN
taxlaw-2856	87	17	is	be	AUX
taxlaw-2856	87	18	originally	originally	ADV
taxlaw-2856	87	19	registered.10	registered.10	NOUN
taxlaw-2856	87	20	in	in	ADP
taxlaw-2856	87	21	other	other	ADJ
taxlaw-2856	87	22	words	word	NOUN
taxlaw-2856	87	23	,	,	PUNCT
taxlaw-2856	87	24	despite	despite	SCONJ
taxlaw-2856	87	25	the	the	DET
taxlaw-2856	87	26	fact	fact	NOUN
taxlaw-2856	87	27	that	that	SCONJ
taxlaw-2856	87	28	poi	poi	PROPN
taxlaw-2856	87	29	was	be	AUX
taxlaw-2856	87	30	and	and	CCONJ
taxlaw-2856	87	31	remains	remain	VERB
taxlaw-2856	87	32	completely	completely	ADV
taxlaw-2856	87	33	discretionary	discretionary	ADJ
taxlaw-2856	87	34	,	,	PUNCT
taxlaw-2856	87	35	a	a	DET
taxlaw-2856	87	36	u.s.-registered	u.s.-registered	ADJ
taxlaw-2856	87	37	corporation	corporation	NOUN
taxlaw-2856	87	38	that	that	PRON
taxlaw-2856	87	39	attempts	attempt	VERB
taxlaw-2856	87	40	to	to	PART
taxlaw-2856	87	41	expatriate	expatriate	VERB
taxlaw-2856	87	42	faces	face	VERB
taxlaw-2856	87	43	both	both	DET
taxlaw-2856	87	44	moral	moral	ADJ
taxlaw-2856	87	45	outrage	outrage	NOUN
taxlaw-2856	87	46	and	and	CCONJ
taxlaw-2856	87	47	strict	strict	ADJ
taxlaw-2856	87	48	anti	anti	ADJ
taxlaw-2856	87	49	-	-	ADJ
taxlaw-2856	87	50	avoidance	avoidance	ADJ
taxlaw-2856	87	51	provisions	provision	NOUN
taxlaw-2856	87	52	,	,	PUNCT
taxlaw-2856	87	53	while	while	SCONJ
taxlaw-2856	87	54	a	a	DET
taxlaw-2856	87	55	corporation	corporation	NOUN
taxlaw-2856	87	56	whose	whose	DET
taxlaw-2856	87	57	founders	founder	NOUN
taxlaw-2856	87	58	had	have	VERB
taxlaw-2856	87	59	the	the	DET
taxlaw-2856	87	60	foresight	foresight	NOUN
taxlaw-2856	87	61	to	to	PART
taxlaw-2856	87	62	organize	organize	VERB
taxlaw-2856	87	63	under	under	ADP
taxlaw-2856	87	64	the	the	DET
taxlaw-2856	87	65	laws	law	NOUN
taxlaw-2856	87	66	of	of	ADP
taxlaw-2856	87	67	a	a	DET
taxlaw-2856	87	68	foreign	foreign	ADJ
taxlaw-2856	87	69	jurisdiction	jurisdiction	NOUN
taxlaw-2856	87	70	can	can	AUX
taxlaw-2856	87	71	quietly	quietly	ADV
taxlaw-2856	87	72	continue	continue	VERB
taxlaw-2856	87	73	to	to	PART
taxlaw-2856	87	74	enjoy	enjoy	VERB
taxlaw-2856	87	75	the	the	DET
taxlaw-2856	87	76	privileged	privileged	ADJ
taxlaw-2856	87	77	status	status	NOUN
taxlaw-2856	87	78	of	of	ADP
taxlaw-2856	87	79	a	a	DET
taxlaw-2856	87	80	foreign	foreign	ADJ
taxlaw-2856	87	81	corporation.11	corporation.11	NOUN
taxlaw-2856	87	82	in	in	ADP
taxlaw-2856	87	83	many	many	ADJ
taxlaw-2856	87	84	instances	instance	NOUN
taxlaw-2856	87	85	,	,	PUNCT
taxlaw-2856	87	86	registration	registration	NOUN
taxlaw-2856	87	87	in	in	ADP
taxlaw-2856	87	88	the	the	DET
taxlaw-2856	87	89	united	united	PROPN
taxlaw-2856	87	90	states	states	PROPN
taxlaw-2856	87	91	is	be	AUX
taxlaw-2856	87	92	no	no	PRON
taxlaw-2856	87	93	more	more	ADJ
taxlaw-2856	87	94	than	than	ADP
taxlaw-2856	87	95	a	a	DET
taxlaw-2856	87	96	foot	foot	NOUN
taxlaw-2856	87	97	fault	fault	NOUN
taxlaw-2856	87	98	,	,	PUNCT
taxlaw-2856	87	99	but	but	CCONJ
taxlaw-2856	87	100	with	with	ADP
taxlaw-2856	87	101	far	far	ADV
taxlaw-2856	87	102	-	-	PUNCT
taxlaw-2856	87	103	reaching	reach	VERB
taxlaw-2856	87	104	consequences.12	consequences.12	NOUN
taxlaw-2856	87	105	another	another	DET
taxlaw-2856	87	106	major	major	ADJ
taxlaw-2856	87	107	issue	issue	NOUN
taxlaw-2856	87	108	in	in	ADP
taxlaw-2856	87	109	international	international	ADJ
taxlaw-2856	87	110	taxation	taxation	NOUN
taxlaw-2856	87	111	,	,	PUNCT
taxlaw-2856	87	112	one	one	NOUN
taxlaw-2856	87	113	that	that	PRON
taxlaw-2856	87	114	has	have	AUX
taxlaw-2856	87	115	attracted	attract	VERB
taxlaw-2856	87	116	considerably	considerably	ADV
taxlaw-2856	87	117	less	less	ADJ
taxlaw-2856	87	118	attention	attention	NOUN
taxlaw-2856	87	119	but	but	CCONJ
taxlaw-2856	87	120	is	be	AUX
taxlaw-2856	87	121	much	much	ADV
taxlaw-2856	87	122	more	more	ADV
taxlaw-2856	87	123	significant	significant	ADJ
taxlaw-2856	87	124	in	in	ADP
taxlaw-2856	87	125	practice	practice	NOUN
taxlaw-2856	87	126	,	,	PUNCT
taxlaw-2856	87	127	is	be	AUX
taxlaw-2856	87	128	the	the	DET
taxlaw-2856	87	129	phenomenon	phenomenon	NOUN
taxlaw-2856	87	130	of	of	ADP
taxlaw-2856	87	131	u.s	u.s	PROPN
taxlaw-2856	87	132	.	.	PROPN
taxlaw-2856	87	133	corporations	corporation	NOUN
taxlaw-2856	87	134	operating	operate	VERB
taxlaw-2856	87	135	abroad	abroad	ADV
taxlaw-2856	87	136	via	via	ADP
taxlaw-2856	87	137	subsidiaries	subsidiary	NOUN
taxlaw-2856	87	138	registered	register	VERB
taxlaw-2856	87	139	in	in	ADP
taxlaw-2856	87	140	a	a	DET
taxlaw-2856	87	141	foreign	foreign	ADJ
taxlaw-2856	87	142	jurisdiction	jurisdiction	NOUN
taxlaw-2856	87	143	.	.	PUNCT
taxlaw-2856	88	1	in	in	ADP
taxlaw-2856	88	2	theory	theory	NOUN
taxlaw-2856	88	3	,	,	PUNCT
taxlaw-2856	88	4	u.s	u.s	PROPN
taxlaw-2856	88	5	.	.	PROPN
taxlaw-2856	88	6	corporations	corporation	NOUN
taxlaw-2856	88	7	are	be	AUX
taxlaw-2856	88	8	subject	subject	ADJ
taxlaw-2856	88	9	to	to	ADP
taxlaw-2856	88	10	tax	tax	NOUN
taxlaw-2856	88	11	on	on	ADP
taxlaw-2856	88	12	their	their	PRON
taxlaw-2856	88	13	worldwide	worldwide	ADJ
taxlaw-2856	88	14	income.13	income.13	NOUN
taxlaw-2856	88	15	in	in	ADP
taxlaw-2856	88	16	practice	practice	NOUN
taxlaw-2856	88	17	,	,	PUNCT
taxlaw-2856	88	18	foreign	foreign	ADJ
taxlaw-2856	88	19	-	-	PUNCT
taxlaw-2856	88	20	source	source	NOUN
taxlaw-2856	88	21	income	income	NOUN
taxlaw-2856	88	22	is	be	AUX
taxlaw-2856	88	23	not	not	PART
taxlaw-2856	88	24	subject	subject	ADJ
taxlaw-2856	88	25	to	to	ADP
taxlaw-2856	88	26	u.s	u.s	PROPN
taxlaw-2856	88	27	.	.	PROPN
taxlaw-2856	88	28	tax	tax	NOUN
taxlaw-2856	88	29	until	until	SCONJ
taxlaw-2856	88	30	the	the	DET
taxlaw-2856	88	31	u.s	u.s	PROPN
taxlaw-2856	88	32	.	.	PROPN
taxlaw-2856	88	33	parent	parent	NOUN
taxlaw-2856	88	34	receives	receive	VERB
taxlaw-2856	88	35	a	a	DET
taxlaw-2856	88	36	dividend	dividend	NOUN
taxlaw-2856	88	37	from	from	ADP
taxlaw-2856	88	38	,	,	PUNCT
taxlaw-2856	88	39	or	or	CCONJ
taxlaw-2856	88	40	sells	sell	VERB
taxlaw-2856	88	41	its	its	PRON
taxlaw-2856	88	42	shares	share	NOUN
taxlaw-2856	88	43	in	in	ADP
taxlaw-2856	88	44	,	,	PUNCT
taxlaw-2856	88	45	the	the	DET
taxlaw-2856	88	46	foreign	foreign	ADJ
taxlaw-2856	88	47	subsidiary	subsidiary	NOUN
taxlaw-2856	88	48	.	.	PUNCT
taxlaw-2856	89	1	because	because	SCONJ
taxlaw-2856	89	2	the	the	DET
taxlaw-2856	89	3	u.s	u.s	PROPN
taxlaw-2856	89	4	.	.	PROPN
taxlaw-2856	89	5	parent	parent	NOUN
taxlaw-2856	89	6	can	can	AUX
taxlaw-2856	89	7	defer	defer	VERB
taxlaw-2856	89	8	payment	payment	NOUN
taxlaw-2856	89	9	of	of	ADP
taxlaw-2856	89	10	tax	tax	NOUN
taxlaw-2856	89	11	indefinitely	indefinitely	ADV
taxlaw-2856	89	12	,	,	PUNCT
taxlaw-2856	89	13	the	the	DET
taxlaw-2856	89	14	effective	effective	ADJ
taxlaw-2856	89	15	rate	rate	NOUN
taxlaw-2856	89	16	of	of	ADP
taxlaw-2856	89	17	tax	tax	NOUN
taxlaw-2856	89	18	on	on	ADP
taxlaw-2856	89	19	its	its	PRON
taxlaw-2856	89	20	foreign	foreign	ADJ
taxlaw-2856	89	21	-	-	PUNCT
taxlaw-2856	89	22	source	source	NOUN
taxlaw-2856	89	23	income	income	NOUN
taxlaw-2856	89	24	is	be	AUX
taxlaw-2856	89	25	close	close	ADJ
taxlaw-2856	89	26	to	to	ADP
taxlaw-2856	89	27	zero.14	zero.14	PROPN
taxlaw-2856	89	28	lamenting	lament	VERB
taxlaw-2856	89	29	the	the	DET
taxlaw-2856	89	30	fact	fact	NOUN
taxlaw-2856	89	31	that	that	SCONJ
taxlaw-2856	89	32	corporations	corporation	NOUN
taxlaw-2856	89	33	are	be	AUX
taxlaw-2856	89	34	effectively	effectively	ADV
taxlaw-2856	89	35	subject	subject	ADJ
taxlaw-2856	89	36	to	to	ADP
taxlaw-2856	89	37	tax	tax	NOUN
taxlaw-2856	89	38	only	only	ADV
taxlaw-2856	89	39	on	on	ADP
taxlaw-2856	89	40	their	their	PRON
taxlaw-2856	89	41	u.s.-source	u.s.-source	ADJ
taxlaw-2856	89	42	income	income	NOUN
taxlaw-2856	89	43	,	,	PUNCT
taxlaw-2856	89	44	some	some	DET
taxlaw-2856	89	45	commentators	commentator	NOUN
taxlaw-2856	89	46	have	have	AUX
taxlaw-2856	89	47	called	call	VERB
taxlaw-2856	89	48	upon	upon	SCONJ
taxlaw-2856	89	49	congress	congress	PROPN
taxlaw-2856	89	50	to	to	PART
taxlaw-2856	89	51	tighten	tighten	VERB
taxlaw-2856	89	52	up	up	ADP
taxlaw-2856	89	53	the	the	DET
taxlaw-2856	89	54	rules	rule	NOUN
taxlaw-2856	89	55	of	of	ADP
taxlaw-2856	89	56	international	international	ADJ
taxlaw-2856	89	57	corporate	corporate	ADJ
taxlaw-2856	89	58	taxation	taxation	NOUN
taxlaw-2856	89	59	and	and	CCONJ
taxlaw-2856	89	60	to	to	PART
taxlaw-2856	89	61	require	require	VERB
taxlaw-2856	89	62	u.s	u.s	PROPN
taxlaw-2856	89	63	.	.	PROPN
taxlaw-2856	89	64	multinationals	multinational	NOUN
taxlaw-2856	89	65	to	to	PART
taxlaw-2856	89	66	pay	pay	VERB
taxlaw-2856	89	67	tax	tax	NOUN
taxlaw-2856	89	68	on	on	ADP
taxlaw-2856	89	69	their	their	PRON
taxlaw-2856	89	70	worldwide	worldwide	ADJ
taxlaw-2856	89	71	income	income	NOUN
taxlaw-2856	89	72	,	,	PUNCT
taxlaw-2856	89	73	including	include	VERB
taxlaw-2856	89	74	income	income	NOUN
taxlaw-2856	89	75	earned	earn	VERB
taxlaw-2856	89	76	via	via	ADP
taxlaw-2856	89	77	foreign	foreign	ADJ
taxlaw-2856	89	78	subsidiaries.15	subsidiaries.15	NOUN
taxlaw-2856	89	79	from	from	ADP
taxlaw-2856	89	80	the	the	DET
taxlaw-2856	89	81	opposite	opposite	ADJ
taxlaw-2856	89	82	end	end	NOUN
taxlaw-2856	89	83	of	of	ADP
taxlaw-2856	89	84	the	the	DET
taxlaw-2856	89	85	political	political	ADJ
taxlaw-2856	89	86	spectrum	spectrum	NOUN
taxlaw-2856	89	87	,	,	PUNCT
taxlaw-2856	89	88	others	other	NOUN
taxlaw-2856	89	89	have	have	AUX
taxlaw-2856	89	90	argued	argue	VERB
taxlaw-2856	89	91	that	that	SCONJ
taxlaw-2856	89	92	the	the	DET
taxlaw-2856	89	93	u.s	u.s	PROPN
taxlaw-2856	89	94	.	.	PROPN
taxlaw-2856	89	95	corporate	corporate	ADJ
taxlaw-2856	89	96	tax	tax	NOUN
taxlaw-2856	89	97	is	be	AUX
taxlaw-2856	89	98	uncompetitive	uncompetitive	ADJ
taxlaw-2856	89	99	and	and	CCONJ
taxlaw-2856	89	100	have	have	AUX
taxlaw-2856	89	101	urged	urge	VERB
taxlaw-2856	89	102	the	the	DET
taxlaw-2856	89	103	adoption	adoption	NOUN
taxlaw-2856	89	104	of	of	ADP
taxlaw-2856	89	105	a	a	DET
taxlaw-2856	89	106	formal	formal	ADJ
taxlaw-2856	89	107	territorial	territorial	ADJ
taxlaw-2856	89	108	tax	tax	NOUN
taxlaw-2856	89	109	structure	structure	NOUN
taxlaw-2856	89	110	.	.	PUNCT
taxlaw-2856	90	1	16	16	NUM
taxlaw-2856	90	2	10	10	NUM
taxlaw-2856	90	3	see	see	VERB
taxlaw-2856	90	4	,	,	PUNCT
taxlaw-2856	90	5	e.g.	e.g.	ADV
taxlaw-2856	90	6	,	,	PUNCT
taxlaw-2856	90	7	graetz	graetz	NOUN
taxlaw-2856	90	8	,	,	PUNCT
taxlaw-2856	90	9	supra	supra	PROPN
taxlaw-2856	90	10	note	note	NOUN
taxlaw-2856	90	11	2	2	NUM
taxlaw-2856	90	12	,	,	PUNCT
taxlaw-2856	90	13	at	at	ADP
taxlaw-2856	90	14	322	322	NUM
taxlaw-2856	90	15	.	.	NOUN
taxlaw-2856	90	16	11	11	NUM
taxlaw-2856	90	17	see	see	VERB
taxlaw-2856	90	18	,	,	PUNCT
taxlaw-2856	90	19	e.g.	e.g.	ADV
taxlaw-2856	90	20	,	,	PUNCT
taxlaw-2856	90	21	william	william	PROPN
taxlaw-2856	90	22	b.	b.	PROPN
taxlaw-2856	90	23	barker	barker	PROPN
taxlaw-2856	90	24	,	,	PUNCT
taxlaw-2856	90	25	international	international	ADJ
taxlaw-2856	90	26	tax	tax	NOUN
taxlaw-2856	90	27	reform	reform	NOUN
taxlaw-2856	90	28	should	should	AUX
taxlaw-2856	90	29	begin	begin	VERB
taxlaw-2856	90	30	at	at	ADP
taxlaw-2856	90	31	home	home	NOUN
taxlaw-2856	90	32	:	:	PUNCT
taxlaw-2856	90	33	replace	replace	VERB
taxlaw-2856	90	34	the	the	DET
taxlaw-2856	90	35	corporate	corporate	ADJ
taxlaw-2856	90	36	income	income	NOUN
taxlaw-2856	90	37	tax	tax	NOUN
taxlaw-2856	90	38	with	with	ADP
taxlaw-2856	90	39	a	a	DET
taxlaw-2856	90	40	territorial	territorial	ADJ
taxlaw-2856	90	41	expenditure	expenditure	NOUN
taxlaw-2856	90	42	tax	tax	NOUN
taxlaw-2856	90	43	,	,	PUNCT
taxlaw-2856	90	44	30	30	NUM
taxlaw-2856	90	45	nw	nw	PROPN
taxlaw-2856	91	1	.	.	PROPN
taxlaw-2856	91	2	j.	j.	PROPN
taxlaw-2856	91	3	int’l	int’l	PROPN
taxlaw-2856	91	4	l.	l.	PROPN
taxlaw-2856	91	5	&	&	CCONJ
taxlaw-2856	91	6	bus	bus	PROPN
taxlaw-2856	91	7	.	.	PUNCT
taxlaw-2856	92	1	647	647	NUM
taxlaw-2856	92	2	,	,	PUNCT
taxlaw-2856	92	3	665	665	NUM
taxlaw-2856	92	4	(	(	PUNCT
taxlaw-2856	92	5	2010	2010	NUM
taxlaw-2856	92	6	)	)	PUNCT
taxlaw-2856	92	7	(	(	PUNCT
taxlaw-2856	92	8	“	"	PUNCT
taxlaw-2856	92	9	for	for	ADP
taxlaw-2856	92	10	new	new	ADJ
taxlaw-2856	92	11	corporations	corporation	NOUN
taxlaw-2856	92	12	,	,	PUNCT
taxlaw-2856	92	13	there	there	PRON
taxlaw-2856	92	14	is	be	VERB
taxlaw-2856	92	15	considerable	considerable	ADJ
taxlaw-2856	92	16	choice	choice	NOUN
taxlaw-2856	92	17	in	in	ADP
taxlaw-2856	92	18	choosing	choose	VERB
taxlaw-2856	92	19	residence	residence	NOUN
taxlaw-2856	92	20	.	.	PUNCT
taxlaw-2856	93	1	for	for	ADP
taxlaw-2856	93	2	existing	exist	VERB
taxlaw-2856	93	3	corporations	corporation	NOUN
taxlaw-2856	93	4	,	,	PUNCT
taxlaw-2856	93	5	though	though	SCONJ
taxlaw-2856	93	6	tax	tax	NOUN
taxlaw-2856	93	7	is	be	AUX
taxlaw-2856	93	8	a	a	DET
taxlaw-2856	93	9	strong	strong	ADJ
taxlaw-2856	93	10	incentive	incentive	NOUN
taxlaw-2856	93	11	to	to	PART
taxlaw-2856	93	12	change	change	VERB
taxlaw-2856	93	13	residence	residence	NOUN
taxlaw-2856	93	14	,	,	PUNCT
taxlaw-2856	93	15	changing	change	VERB
taxlaw-2856	93	16	residence	residence	NOUN
taxlaw-2856	93	17	is	be	AUX
taxlaw-2856	93	18	difficult	difficult	ADJ
taxlaw-2856	93	19	without	without	ADP
taxlaw-2856	93	20	adverse	adverse	ADJ
taxlaw-2856	93	21	tax	tax	NOUN
taxlaw-2856	93	22	and	and	CCONJ
taxlaw-2856	93	23	political	political	ADJ
taxlaw-2856	93	24	consequences	consequence	NOUN
taxlaw-2856	93	25	.	.	PUNCT
taxlaw-2856	93	26	”	"	PUNCT
taxlaw-2856	93	27	)	)	PUNCT
taxlaw-2856	93	28	;	;	PUNCT
taxlaw-2856	93	29	president	president	PROPN
taxlaw-2856	93	30	’s	’s	PART
taxlaw-2856	93	31	advisory	advisory	ADJ
taxlaw-2856	93	32	panel	panel	NOUN
taxlaw-2856	93	33	on	on	ADP
taxlaw-2856	93	34	tax	tax	NOUN
taxlaw-2856	93	35	reform	reform	NOUN
taxlaw-2856	93	36	,	,	PUNCT
taxlaw-2856	93	37	simple	simple	ADJ
taxlaw-2856	93	38	,	,	PUNCT
taxlaw-2856	93	39	fair	fair	ADJ
taxlaw-2856	93	40	,	,	PUNCT
taxlaw-2856	93	41	and	and	CCONJ
taxlaw-2856	93	42	pro	pro	ADJ
taxlaw-2856	93	43	-	-	ADJ
taxlaw-2856	93	44	growth	growth	ADJ
taxlaw-2856	93	45	:	:	PUNCT
taxlaw-2856	93	46	proposals	proposal	NOUN
taxlaw-2856	93	47	to	to	PART
taxlaw-2856	93	48	fix	fix	VERB
taxlaw-2856	93	49	america	america	PROPN
taxlaw-2856	93	50	's	's	PART
taxlaw-2856	93	51	tax	tax	NOUN
taxlaw-2856	93	52	system	system	NOUN
taxlaw-2856	93	53	135	135	NUM
taxlaw-2856	93	54	(	(	PUNCT
taxlaw-2856	93	55	2005	2005	NUM
taxlaw-2856	93	56	)	)	PUNCT
taxlaw-2856	94	1	[	[	X
taxlaw-2856	94	2	hereinafter	hereinafter	NOUN
taxlaw-2856	94	3	president	president	NOUN
taxlaw-2856	94	4	’s	’s	PART
taxlaw-2856	94	5	advisory	advisory	ADJ
taxlaw-2856	94	6	panel	panel	NOUN
taxlaw-2856	94	7	]	]	X
taxlaw-2856	94	8	;	;	PUNCT
taxlaw-2856	94	9	eric	eric	PROPN
taxlaw-2856	94	10	toder	toder	PROPN
taxlaw-2856	94	11	,	,	PUNCT
taxlaw-2856	94	12	international	international	ADJ
taxlaw-2856	94	13	competitiveness	competitiveness	NOUN
taxlaw-2856	94	14	:	:	PUNCT
taxlaw-2856	94	15	who	who	PRON
taxlaw-2856	94	16	competes	compete	VERB
taxlaw-2856	94	17	against	against	ADP
taxlaw-2856	94	18	whom	whom	PRON
taxlaw-2856	94	19	and	and	CCONJ
taxlaw-2856	94	20	for	for	ADP
taxlaw-2856	94	21	what	what	PRON
taxlaw-2856	94	22	?	?	PUNCT
taxlaw-2856	94	23	,	,	PUNCT
taxlaw-2856	94	24	65	65	NUM
taxlaw-2856	94	25	tax	tax	NOUN
taxlaw-2856	94	26	l.	l.	PROPN
taxlaw-2856	94	27	rev	rev	PROPN
taxlaw-2856	94	28	.	.	PROPN
taxlaw-2856	94	29	505	505	NUM
taxlaw-2856	94	30	,	,	PUNCT
taxlaw-2856	94	31	513–14	513–14	NUM
taxlaw-2856	94	32	(	(	PUNCT
taxlaw-2856	94	33	2012	2012	NUM
taxlaw-2856	94	34	)	)	PUNCT
taxlaw-2856	94	35	(	(	PUNCT
taxlaw-2856	94	36	“	"	PUNCT
taxlaw-2856	94	37	there	there	PRON
taxlaw-2856	94	38	are	be	VERB
taxlaw-2856	94	39	substantial	substantial	ADJ
taxlaw-2856	94	40	barriers	barrier	NOUN
taxlaw-2856	94	41	preventing	prevent	VERB
taxlaw-2856	94	42	existing	exist	VERB
taxlaw-2856	94	43	corporations	corporation	NOUN
taxlaw-2856	94	44	from	from	ADP
taxlaw-2856	94	45	changing	change	VERB
taxlaw-2856	94	46	their	their	PRON
taxlaw-2856	94	47	corporate	corporate	ADJ
taxlaw-2856	94	48	residence	residence	NOUN
taxlaw-2856	94	49	.	.	PUNCT
taxlaw-2856	95	1	but	but	CCONJ
taxlaw-2856	95	2	the	the	DET
taxlaw-2856	95	3	start	start	NOUN
taxlaw-2856	95	4	-	-	PUNCT
taxlaw-2856	95	5	ups	up	NOUN
taxlaw-2856	95	6	that	that	PRON
taxlaw-2856	95	7	will	will	AUX
taxlaw-2856	95	8	become	become	VERB
taxlaw-2856	95	9	the	the	DET
taxlaw-2856	95	10	corporate	corporate	ADJ
taxlaw-2856	95	11	giants	giant	NOUN
taxlaw-2856	95	12	of	of	ADP
taxlaw-2856	95	13	the	the	DET
taxlaw-2856	95	14	future	future	NOUN
taxlaw-2856	95	15	have	have	VERB
taxlaw-2856	95	16	a	a	DET
taxlaw-2856	95	17	choice	choice	NOUN
taxlaw-2856	95	18	of	of	ADP
taxlaw-2856	95	19	where	where	SCONJ
taxlaw-2856	95	20	to	to	PART
taxlaw-2856	95	21	establish	establish	VERB
taxlaw-2856	95	22	residence	residence	NOUN
taxlaw-2856	95	23	.	.	PUNCT
taxlaw-2856	95	24	”	"	PUNCT
taxlaw-2856	95	25	)	)	PUNCT
taxlaw-2856	95	26	.	.	PUNCT
taxlaw-2856	96	1	12	12	NUM
taxlaw-2856	96	2	professor	professor	NOUN
taxlaw-2856	96	3	shaviro	shaviro	VERB
taxlaw-2856	96	4	notes	note	VERB
taxlaw-2856	96	5	that	that	SCONJ
taxlaw-2856	96	6	“	"	PUNCT
taxlaw-2856	96	7	[	[	X
taxlaw-2856	96	8	t]ax	t]ax	ADP
taxlaw-2856	96	9	lawyers	lawyer	NOUN
taxlaw-2856	96	10	who	who	PRON
taxlaw-2856	96	11	permit	permit	VERB
taxlaw-2856	96	12	u.s	u.s	PROPN
taxlaw-2856	96	13	.	.	PROPN
taxlaw-2856	96	14	incorporation	incorporation	NOUN
taxlaw-2856	96	15	may	may	AUX
taxlaw-2856	96	16	be	be	AUX
taxlaw-2856	96	17	guilty	guilty	ADJ
taxlaw-2856	96	18	of	of	ADP
taxlaw-2856	96	19	malpractice	malpractice	NOUN
taxlaw-2856	96	20	.	.	PUNCT
taxlaw-2856	96	21	”	"	PUNCT
taxlaw-2856	97	1	daniel	daniel	PROPN
taxlaw-2856	97	2	shaviro	shaviro	PROPN
taxlaw-2856	97	3	,	,	PUNCT
taxlaw-2856	97	4	the	the	DET
taxlaw-2856	97	5	david	david	PROPN
taxlaw-2856	97	6	r.	r.	PROPN
taxlaw-2856	97	7	tillinghast	tillinghast	PROPN
taxlaw-2856	97	8	lecture	lecture	PROPN
taxlaw-2856	97	9	:	:	PUNCT
taxlaw-2856	97	10	the	the	DET
taxlaw-2856	97	11	rising	rise	VERB
taxlaw-2856	97	12	tax	tax	NOUN
taxlaw-2856	97	13	-	-	PUNCT
taxlaw-2856	97	14	electivity	electivity	NOUN
taxlaw-2856	97	15	of	of	ADP
taxlaw-2856	97	16	u.s	u.s	PROPN
taxlaw-2856	97	17	.	.	PROPN
taxlaw-2856	97	18	corporate	corporate	ADJ
taxlaw-2856	97	19	residence	residence	NOUN
taxlaw-2856	97	20	,	,	PUNCT
taxlaw-2856	97	21	64	64	NUM
taxlaw-2856	97	22	tax	tax	NOUN
taxlaw-2856	97	23	l.	l.	PROPN
taxlaw-2856	97	24	rev	rev	PROPN
taxlaw-2856	97	25	.	.	PROPN
taxlaw-2856	97	26	377	377	NUM
taxlaw-2856	97	27	,	,	PUNCT
taxlaw-2856	97	28	378	378	NUM
taxlaw-2856	97	29	(	(	PUNCT
taxlaw-2856	97	30	2011	2011	NUM
taxlaw-2856	97	31	)	)	PUNCT
taxlaw-2856	97	32	.	.	PUNCT
taxlaw-2856	98	1	13	13	NUM
taxlaw-2856	98	2	i.r.c	i.r.c	NOUN
taxlaw-2856	98	3	.	.	PUNCT
taxlaw-2856	99	1	§	§	PROPN
taxlaw-2856	99	2	61(a	61(a	NUM
taxlaw-2856	99	3	)	)	PUNCT
taxlaw-2856	99	4	(	(	PUNCT
taxlaw-2856	99	5	defining	define	VERB
taxlaw-2856	99	6	gross	gross	ADJ
taxlaw-2856	99	7	income	income	NOUN
taxlaw-2856	99	8	as	as	ADP
taxlaw-2856	99	9	“	"	PUNCT
taxlaw-2856	99	10	all	all	DET
taxlaw-2856	99	11	income	income	NOUN
taxlaw-2856	99	12	from	from	ADP
taxlaw-2856	99	13	whatever	whatever	DET
taxlaw-2856	99	14	source	source	NOUN
taxlaw-2856	99	15	derived	derive	VERB
taxlaw-2856	99	16	”	"	PUNCT
taxlaw-2856	99	17	)	)	PUNCT
taxlaw-2856	99	18	,	,	PUNCT
taxlaw-2856	99	19	§	§	PROPN
taxlaw-2856	99	20	63(a	63(a	NUM
taxlaw-2856	99	21	)	)	PUNCT
taxlaw-2856	99	22	(	(	PUNCT
taxlaw-2856	99	23	defining	define	VERB
taxlaw-2856	99	24	taxable	taxable	ADJ
taxlaw-2856	99	25	income	income	NOUN
taxlaw-2856	99	26	as	as	ADP
taxlaw-2856	99	27	gross	gross	ADJ
taxlaw-2856	99	28	income	income	NOUN
taxlaw-2856	99	29	minus	minus	ADP
taxlaw-2856	99	30	certain	certain	ADJ
taxlaw-2856	99	31	deductions	deduction	NOUN
taxlaw-2856	99	32	)	)	PUNCT
taxlaw-2856	99	33	,	,	PUNCT
taxlaw-2856	99	34	§	§	PROPN
taxlaw-2856	99	35	11(a	11(a	NUM
taxlaw-2856	99	36	)	)	PUNCT
taxlaw-2856	99	37	(	(	PUNCT
taxlaw-2856	99	38	imposing	impose	VERB
taxlaw-2856	99	39	tax	tax	NOUN
taxlaw-2856	99	40	“	"	PUNCT
taxlaw-2856	99	41	on	on	ADP
taxlaw-2856	99	42	the	the	DET
taxlaw-2856	99	43	taxable	taxable	ADJ
taxlaw-2856	99	44	income	income	NOUN
taxlaw-2856	99	45	of	of	ADP
taxlaw-2856	99	46	every	every	DET
taxlaw-2856	99	47	corporation	corporation	NOUN
taxlaw-2856	99	48	”	"	PUNCT
taxlaw-2856	99	49	)	)	PUNCT
taxlaw-2856	99	50	.	.	PUNCT
taxlaw-2856	100	1	14	14	NUM
taxlaw-2856	100	2	the	the	DET
taxlaw-2856	100	3	formula	formula	NOUN
taxlaw-2856	100	4	for	for	ADP
taxlaw-2856	100	5	computing	compute	VERB
taxlaw-2856	100	6	the	the	DET
taxlaw-2856	100	7	present	present	ADJ
taxlaw-2856	100	8	value	value	NOUN
taxlaw-2856	100	9	of	of	ADP
taxlaw-2856	100	10	a	a	DET
taxlaw-2856	100	11	future	future	ADJ
taxlaw-2856	100	12	liability	liability	NOUN
taxlaw-2856	100	13	is	be	AUX
taxlaw-2856	100	14	y	y	NOUN
taxlaw-2856	100	15	=	=	PROPN
taxlaw-2856	100	16	x/(1+r)n	x/(1+r)n	PROPN
taxlaw-2856	100	17	,	,	PUNCT
taxlaw-2856	100	18	where	where	SCONJ
taxlaw-2856	100	19	y	y	PROPN
taxlaw-2856	100	20	is	be	AUX
taxlaw-2856	100	21	the	the	DET
taxlaw-2856	100	22	present	present	ADJ
taxlaw-2856	100	23	value	value	NOUN
taxlaw-2856	100	24	,	,	PUNCT
taxlaw-2856	100	25	x	x	X
taxlaw-2856	100	26	is	be	AUX
taxlaw-2856	100	27	the	the	DET
taxlaw-2856	100	28	nominal	nominal	ADJ
taxlaw-2856	100	29	amount	amount	NOUN
taxlaw-2856	100	30	of	of	ADP
taxlaw-2856	100	31	the	the	DET
taxlaw-2856	100	32	liability	liability	NOUN
taxlaw-2856	100	33	,	,	PUNCT
taxlaw-2856	100	34	r	r	NOUN
taxlaw-2856	100	35	is	be	AUX
taxlaw-2856	100	36	the	the	DET
taxlaw-2856	100	37	relevant	relevant	ADJ
taxlaw-2856	100	38	rate	rate	NOUN
taxlaw-2856	100	39	of	of	ADP
taxlaw-2856	100	40	interest	interest	NOUN
taxlaw-2856	100	41	,	,	PUNCT
taxlaw-2856	100	42	and	and	CCONJ
taxlaw-2856	100	43	n	n	PRON
taxlaw-2856	100	44	is	be	AUX
taxlaw-2856	100	45	the	the	DET
taxlaw-2856	100	46	number	number	NOUN
taxlaw-2856	100	47	of	of	ADP
taxlaw-2856	100	48	years	year	NOUN
taxlaw-2856	100	49	until	until	ADP
taxlaw-2856	100	50	the	the	DET
taxlaw-2856	100	51	actual	actual	ADJ
taxlaw-2856	100	52	payment	payment	NOUN
taxlaw-2856	100	53	.	.	PUNCT
taxlaw-2856	101	1	as	as	ADP
taxlaw-2856	101	2	the	the	DET
taxlaw-2856	101	3	value	value	NOUN
taxlaw-2856	101	4	of	of	ADP
taxlaw-2856	101	5	n	n	DET
taxlaw-2856	101	6	increases	increase	NOUN
taxlaw-2856	101	7	,	,	PUNCT
taxlaw-2856	101	8	the	the	DET
taxlaw-2856	101	9	value	value	NOUN
taxlaw-2856	101	10	of	of	ADP
taxlaw-2856	101	11	y	y	PROPN
taxlaw-2856	101	12	decreases	decrease	VERB
taxlaw-2856	101	13	.	.	PUNCT
taxlaw-2856	102	1	in	in	ADP
taxlaw-2856	102	2	other	other	ADJ
taxlaw-2856	102	3	words	word	NOUN
taxlaw-2856	102	4	,	,	PUNCT
taxlaw-2856	102	5	the	the	PRON
taxlaw-2856	102	6	longer	long	ADV
taxlaw-2856	102	7	the	the	DET
taxlaw-2856	102	8	taxpayer	taxpayer	NOUN
taxlaw-2856	102	9	succeeds	succeed	VERB
taxlaw-2856	102	10	in	in	ADP
taxlaw-2856	102	11	deferring	defer	VERB
taxlaw-2856	102	12	the	the	DET
taxlaw-2856	102	13	payment	payment	NOUN
taxlaw-2856	102	14	of	of	ADP
taxlaw-2856	102	15	tax	tax	NOUN
taxlaw-2856	102	16	,	,	PUNCT
taxlaw-2856	102	17	the	the	PRON
taxlaw-2856	102	18	less	less	ADV
taxlaw-2856	102	19	the	the	DET
taxlaw-2856	102	20	present	present	ADJ
taxlaw-2856	102	21	value	value	NOUN
taxlaw-2856	102	22	of	of	ADP
taxlaw-2856	102	23	the	the	DET
taxlaw-2856	102	24	payment	payment	NOUN
taxlaw-2856	102	25	.	.	PUNCT
taxlaw-2856	103	1	15	15	NUM
taxlaw-2856	103	2	edward	edward	PROPN
taxlaw-2856	103	3	d.	d.	PROPN
taxlaw-2856	103	4	kleinbard	kleinbard	PROPN
taxlaw-2856	103	5	et	et	PROPN
taxlaw-2856	103	6	al	al	PROPN
taxlaw-2856	103	7	.	.	PROPN
taxlaw-2856	103	8	,	,	PUNCT
taxlaw-2856	103	9	24	24	NUM
taxlaw-2856	103	10	international	international	ADJ
taxlaw-2856	103	11	tax	tax	NOUN
taxlaw-2856	103	12	experts	expert	NOUN
taxlaw-2856	103	13	address	address	VERB
taxlaw-2856	103	14	current	current	ADJ
taxlaw-2856	103	15	tax	tax	NOUN
taxlaw-2856	103	16	reform	reform	NOUN
taxlaw-2856	103	17	efforts	effort	NOUN
taxlaw-2856	103	18	in	in	ADP
taxlaw-2856	103	19	congress	congress	PROPN
taxlaw-2856	103	20	(	(	PUNCT
taxlaw-2856	103	21	2015	2015	NUM
taxlaw-2856	103	22	)	)	PUNCT
taxlaw-2856	103	23	,	,	PUNCT
taxlaw-2856	103	24	available	available	ADJ
taxlaw-2856	103	25	at	at	ADP
taxlaw-2856	103	26	https://americansfortaxfairness.org/files/24-international-tax-experts-letterto-congress-9-25-15-final-for-printing.pdf	https://americansfortaxfairness.org/files/24-international-tax-experts-letterto-congress-9-25-15-final-for-printing.pdf	PROPN
taxlaw-2856	104	1	[	[	X
taxlaw-2856	104	2	https://perma.cc/klq6-h6hw	https://perma.cc/klq6-h6hw	NOUN
taxlaw-2856	104	3	]	]	X
taxlaw-2856	104	4	.	.	PUNCT
taxlaw-2856	105	1	16	16	NUM
taxlaw-2856	105	2	see	see	VERB
taxlaw-2856	105	3	,	,	PUNCT
taxlaw-2856	105	4	e.g.	e.g.	ADV
taxlaw-2856	105	5	,	,	PUNCT
taxlaw-2856	105	6	michael	michael	PROPN
taxlaw-2856	105	7	s.	s.	PROPN
taxlaw-2856	105	8	knoll	knoll	PROPN
taxlaw-2856	105	9	,	,	PUNCT
taxlaw-2856	105	10	taxation	taxation	NOUN
taxlaw-2856	105	11	,	,	PUNCT
taxlaw-2856	105	12	competitiveness	competitiveness	NOUN
taxlaw-2856	105	13	,	,	PUNCT
taxlaw-2856	105	14	and	and	CCONJ
taxlaw-2856	105	15	inversions	inversion	NOUN
taxlaw-2856	105	16	:	:	PUNCT
taxlaw-2856	105	17	a	a	DET
taxlaw-2856	105	18	response	response	NOUN
taxlaw-2856	105	19	to	to	PART
taxlaw-2856	105	20	kleinbard	kleinbard	VERB
taxlaw-2856	105	21	,	,	PUNCT
taxlaw-2856	105	22	155	155	NUM
taxlaw-2856	105	23	tax	tax	NOUN
taxlaw-2856	105	24	notes	note	NOUN
taxlaw-2856	105	25	619	619	NUM
taxlaw-2856	105	26	(	(	PUNCT
taxlaw-2856	105	27	may	may	PROPN
taxlaw-2856	105	28	1	1	NUM
taxlaw-2856	105	29	,	,	PUNCT
taxlaw-2856	105	30	2017	2017	NUM
taxlaw-2856	105	31	)	)	PUNCT
taxlaw-2856	105	32	;	;	PUNCT
taxlaw-2856	105	33	paul	paul	PROPN
taxlaw-2856	105	34	ryan	ryan	PROPN
taxlaw-2856	105	35	&	&	CCONJ
taxlaw-2856	105	36	kevin	kevin	PROPN
taxlaw-2856	105	37	brady	brady	PROPN
taxlaw-2856	105	38	,	,	PUNCT
taxlaw-2856	105	39	a	a	DET
taxlaw-2856	105	40	better	well	ADJ
taxlaw-2856	105	41	way	way	NOUN
taxlaw-2856	105	42	:	:	PUNCT
taxlaw-2856	105	43	our	our	PRON
taxlaw-2856	105	44	vision	vision	NOUN
taxlaw-2856	105	45	for	for	ADP
taxlaw-2856	105	46	a	a	DET
taxlaw-2856	105	47	confident	confident	ADJ
taxlaw-2856	105	48	america	america	PROPN
taxlaw-2856	105	49	10	10	NUM
taxlaw-2856	105	50	(	(	PUNCT
taxlaw-2856	105	51	2016	2016	NUM
taxlaw-2856	105	52	)	)	PUNCT
taxlaw-2856	105	53	,	,	PUNCT
taxlaw-2856	105	54	available	available	ADJ
taxlaw-2856	105	55	at	at	ADP
taxlaw-2856	105	56	https://abetterway.speaker.gov/_assets/pdf/abetterway-taxpolicypaper.pdf	https://abetterway.speaker.gov/_assets/pdf/abetterway-taxpolicypaper.pdf	NOUN
taxlaw-2856	105	57	[	[	X
taxlaw-2856	105	58	https://perma.cc/u7x2-6u4c	https://perma.cc/u7x2-6u4c	X
taxlaw-2856	105	59	]	]	PUNCT
taxlaw-2856	105	60	(	(	PUNCT
taxlaw-2856	105	61	report	report	NOUN
taxlaw-2856	105	62	of	of	ADP
taxlaw-2856	105	63	the	the	DET
taxlaw-2856	105	64	gop	gop	PROPN
taxlaw-2856	105	65	tax	tax	NOUN
taxlaw-2856	105	66	reform	reform	NOUN
taxlaw-2856	105	67	tax	tax	NOUN
taxlaw-2856	105	68	force	force	NOUN
taxlaw-2856	105	69	,	,	PUNCT
taxlaw-2856	105	70	appointed	appoint	VERB
taxlaw-2856	105	71	by	by	ADP
taxlaw-2856	105	72	speaker	speaker	NOUN
taxlaw-2856	105	73	paul	paul	PROPN
taxlaw-2856	105	74	ryan	ryan	PROPN
taxlaw-2856	105	75	and	and	CCONJ
taxlaw-2856	105	76	chaired	chair	VERB
taxlaw-2856	105	77	by	by	ADP
taxlaw-2856	105	78	rep	rep	PROPN
taxlaw-2856	105	79	.	.	PROPN
taxlaw-2856	105	80	kevin	kevin	PROPN
taxlaw-2856	105	81	brady	brady	PROPN
taxlaw-2856	105	82	)	)	PUNCT
taxlaw-2856	105	83	(	(	PUNCT
taxlaw-2856	105	84	“	"	PUNCT
taxlaw-2856	105	85	our	our	PRON
taxlaw-2856	105	86	high	high	ADJ
taxlaw-2856	105	87	corporate	corporate	ADJ
taxlaw-2856	105	88	rate	rate	NOUN
taxlaw-2856	105	89	,	,	PUNCT
taxlaw-2856	105	90	our	our	PRON
taxlaw-2856	105	91	outdated	outdated	ADJ
taxlaw-2856	105	92	worldwide	worldwide	ADJ
taxlaw-2856	105	93	tax	tax	NOUN
taxlaw-2856	105	94	system	system	NOUN
taxlaw-2856	105	95	,	,	PUNCT
taxlaw-2856	105	96	and	and	CCONJ
taxlaw-2856	105	97	our	our	PRON
taxlaw-2856	105	98	origin	origin	NOUN
taxlaw-2856	105	99	-	-	PUNCT
taxlaw-2856	105	100	basis	basis	NOUN
taxlaw-2856	105	101	system	system	NOUN
taxlaw-2856	105	102	that	that	PRON
taxlaw-2856	105	103	taxes	taxis	NOUN
taxlaw-2856	105	104	exports	export	NOUN
taxlaw-2856	105	105	have	have	AUX
taxlaw-2856	105	106	created	create	VERB
taxlaw-2856	105	107	a	a	DET
taxlaw-2856	105	108	perfect	perfect	ADJ
taxlaw-2856	105	109	storm	storm	NOUN
taxlaw-2856	105	110	that	that	PRON
taxlaw-2856	105	111	has	have	AUX
taxlaw-2856	105	112	encouraged	encourage	VERB
taxlaw-2856	105	113	so	so	SCONJ
taxlaw-2856	105	114	10	10	NUM
taxlaw-2856	105	115	columbia	columbia	PROPN
taxlaw-2856	105	116	journal	journal	PROPN
taxlaw-2856	105	117	of	of	ADP
taxlaw-2856	105	118	tax	tax	NOUN
taxlaw-2856	105	119	law	law	NOUN
taxlaw-2856	105	120	[	[	X
taxlaw-2856	105	121	vol.9:5	vol.9:5	NOUN
taxlaw-2856	105	122	proposals	proposal	NOUN
taxlaw-2856	105	123	for	for	ADP
taxlaw-2856	105	124	a	a	DET
taxlaw-2856	105	125	tax	tax	NOUN
taxlaw-2856	105	126	holiday	holiday	NOUN
taxlaw-2856	105	127	that	that	PRON
taxlaw-2856	105	128	would	would	AUX
taxlaw-2856	105	129	permit	permit	VERB
taxlaw-2856	105	130	u.s	u.s	PROPN
taxlaw-2856	105	131	.	.	PROPN
taxlaw-2856	105	132	multinationals	multinational	NOUN
taxlaw-2856	105	133	to	to	PART
taxlaw-2856	105	134	repatriate	repatriate	VERB
taxlaw-2856	105	135	,	,	PUNCT
taxlaw-2856	105	136	at	at	ADP
taxlaw-2856	105	137	a	a	DET
taxlaw-2856	105	138	reduced	reduced	ADJ
taxlaw-2856	105	139	rate	rate	NOUN
taxlaw-2856	105	140	of	of	ADP
taxlaw-2856	105	141	tax	tax	NOUN
taxlaw-2856	105	142	,	,	PUNCT
taxlaw-2856	105	143	earnings	earning	NOUN
taxlaw-2856	105	144	currently	currently	ADV
taxlaw-2856	105	145	held	hold	VERB
taxlaw-2856	105	146	by	by	ADP
taxlaw-2856	105	147	foreign	foreign	ADJ
taxlaw-2856	105	148	subsidiaries	subsidiary	NOUN
taxlaw-2856	105	149	have	have	AUX
taxlaw-2856	105	150	been	be	AUX
taxlaw-2856	105	151	vigorously	vigorously	ADV
taxlaw-2856	105	152	debated.17	debated.17	ADJ
taxlaw-2856	105	153	here	here	ADV
taxlaw-2856	105	154	,	,	PUNCT
taxlaw-2856	105	155	too	too	ADV
taxlaw-2856	105	156	,	,	PUNCT
taxlaw-2856	105	157	behind	behind	ADP
taxlaw-2856	105	158	the	the	DET
taxlaw-2856	105	159	rhetoric	rhetoric	NOUN
taxlaw-2856	105	160	lies	lie	VERB
taxlaw-2856	105	161	the	the	DET
taxlaw-2856	105	162	paradox	paradox	NOUN
taxlaw-2856	105	163	of	of	ADP
taxlaw-2856	105	164	corporate	corporate	ADJ
taxlaw-2856	105	165	tax	tax	NOUN
taxlaw-2856	105	166	residence	residence	NOUN
taxlaw-2856	105	167	.	.	PUNCT
taxlaw-2856	106	1	on	on	ADP
taxlaw-2856	106	2	the	the	DET
taxlaw-2856	106	3	one	one	NUM
taxlaw-2856	106	4	hand	hand	NOUN
taxlaw-2856	106	5	,	,	PUNCT
taxlaw-2856	106	6	if	if	SCONJ
taxlaw-2856	106	7	place	place	NOUN
taxlaw-2856	106	8	of	of	ADP
taxlaw-2856	106	9	incorporation	incorporation	NOUN
taxlaw-2856	106	10	properly	properly	ADV
taxlaw-2856	106	11	determines	determine	VERB
taxlaw-2856	106	12	residence	residence	NOUN
taxlaw-2856	106	13	,	,	PUNCT
taxlaw-2856	106	14	then	then	ADV
taxlaw-2856	106	15	the	the	DET
taxlaw-2856	106	16	subsidiary	subsidiary	NOUN
taxlaw-2856	106	17	is	be	AUX
taxlaw-2856	106	18	not	not	PART
taxlaw-2856	106	19	a	a	DET
taxlaw-2856	106	20	u.s	u.s	PROPN
taxlaw-2856	106	21	.	.	PROPN
taxlaw-2856	106	22	resident	resident	NOUN
taxlaw-2856	106	23	and	and	CCONJ
taxlaw-2856	106	24	its	its	PRON
taxlaw-2856	106	25	income	income	NOUN
taxlaw-2856	106	26	is	be	AUX
taxlaw-2856	106	27	properly	properly	ADV
taxlaw-2856	106	28	not	not	PART
taxlaw-2856	106	29	reportable	reportable	ADJ
taxlaw-2856	106	30	until	until	SCONJ
taxlaw-2856	106	31	received	receive	VERB
taxlaw-2856	106	32	by	by	ADP
taxlaw-2856	106	33	the	the	DET
taxlaw-2856	106	34	u.s	u.s	PROPN
taxlaw-2856	106	35	.	.	PROPN
taxlaw-2856	106	36	parent	parent	NOUN
taxlaw-2856	106	37	.	.	PUNCT
taxlaw-2856	107	1	on	on	ADP
taxlaw-2856	107	2	the	the	DET
taxlaw-2856	107	3	other	other	ADJ
taxlaw-2856	107	4	hand	hand	NOUN
taxlaw-2856	107	5	,	,	PUNCT
taxlaw-2856	107	6	if	if	SCONJ
taxlaw-2856	107	7	place	place	NOUN
taxlaw-2856	107	8	of	of	ADP
taxlaw-2856	107	9	incorporation	incorporation	NOUN
taxlaw-2856	107	10	is	be	AUX
taxlaw-2856	107	11	not	not	PART
taxlaw-2856	107	12	determinative	determinative	ADJ
taxlaw-2856	107	13	,	,	PUNCT
taxlaw-2856	107	14	then	then	ADV
taxlaw-2856	107	15	the	the	DET
taxlaw-2856	107	16	fact	fact	NOUN
taxlaw-2856	107	17	that	that	SCONJ
taxlaw-2856	107	18	the	the	DET
taxlaw-2856	107	19	corporation	corporation	NOUN
taxlaw-2856	107	20	sitting	sit	VERB
taxlaw-2856	107	21	at	at	ADP
taxlaw-2856	107	22	the	the	DET
taxlaw-2856	107	23	apex	apex	NOUN
taxlaw-2856	107	24	of	of	ADP
taxlaw-2856	107	25	the	the	DET
taxlaw-2856	107	26	corporate	corporate	ADJ
taxlaw-2856	107	27	hierarchy	hierarchy	NOUN
taxlaw-2856	107	28	was	be	AUX
taxlaw-2856	107	29	incorporated	incorporate	VERB
taxlaw-2856	107	30	in	in	ADP
taxlaw-2856	107	31	the	the	DET
taxlaw-2856	107	32	united	united	PROPN
taxlaw-2856	107	33	states	states	PROPN
taxlaw-2856	107	34	should	should	AUX
taxlaw-2856	107	35	not	not	PART
taxlaw-2856	107	36	expose	expose	VERB
taxlaw-2856	107	37	to	to	ADP
taxlaw-2856	107	38	u.s	u.s	PROPN
taxlaw-2856	107	39	.	.	PROPN
taxlaw-2856	107	40	tax	tax	NOUN
taxlaw-2856	107	41	either	either	CCONJ
taxlaw-2856	107	42	its	its	PRON
taxlaw-2856	107	43	or	or	CCONJ
taxlaw-2856	107	44	its	its	PRON
taxlaw-2856	107	45	subsidiaries	subsidiary	NOUN
taxlaw-2856	107	46	’	'	PUNCT
taxlaw-2856	107	47	foreign	foreign	ADJ
taxlaw-2856	107	48	-	-	PUNCT
taxlaw-2856	107	49	source	source	NOUN
taxlaw-2856	107	50	income	income	NOUN
taxlaw-2856	107	51	.	.	PUNCT
taxlaw-2856	108	1	responding	respond	VERB
taxlaw-2856	108	2	to	to	ADP
taxlaw-2856	108	3	these	these	DET
taxlaw-2856	108	4	challenges	challenge	NOUN
taxlaw-2856	108	5	,	,	PUNCT
taxlaw-2856	108	6	numerous	numerous	ADJ
taxlaw-2856	108	7	commentators	commentator	NOUN
taxlaw-2856	108	8	have	have	AUX
taxlaw-2856	108	9	argued	argue	VERB
taxlaw-2856	108	10	that	that	SCONJ
taxlaw-2856	108	11	the	the	DET
taxlaw-2856	108	12	problem	problem	NOUN
taxlaw-2856	108	13	lies	lie	VERB
taxlaw-2856	108	14	with	with	ADP
taxlaw-2856	108	15	the	the	DET
taxlaw-2856	108	16	current	current	ADJ
taxlaw-2856	108	17	flawed	flawed	ADJ
taxlaw-2856	108	18	definition	definition	NOUN
taxlaw-2856	108	19	of	of	ADP
taxlaw-2856	108	20	corporate	corporate	ADJ
taxlaw-2856	108	21	residence	residence	NOUN
taxlaw-2856	108	22	.	.	PUNCT
taxlaw-2856	109	1	consequently	consequently	ADV
taxlaw-2856	109	2	,	,	PUNCT
taxlaw-2856	109	3	they	they	PRON
taxlaw-2856	109	4	have	have	AUX
taxlaw-2856	109	5	proposed	propose	VERB
taxlaw-2856	109	6	alternative	alternative	ADJ
taxlaw-2856	109	7	tests	test	NOUN
taxlaw-2856	109	8	that	that	PRON
taxlaw-2856	109	9	look	look	VERB
taxlaw-2856	109	10	to	to	ADP
taxlaw-2856	109	11	factors	factor	NOUN
taxlaw-2856	109	12	other	other	ADJ
taxlaw-2856	109	13	than	than	ADP
taxlaw-2856	109	14	poi	poi	PROPN
taxlaw-2856	109	15	,	,	PUNCT
taxlaw-2856	109	16	such	such	ADJ
taxlaw-2856	109	17	as	as	ADP
taxlaw-2856	109	18	central	central	ADJ
taxlaw-2856	109	19	management	management	NOUN
taxlaw-2856	109	20	and	and	CCONJ
taxlaw-2856	109	21	control,18	control,18	NOUN
taxlaw-2856	109	22	home	home	NOUN
taxlaw-2856	109	23	office,19	office,19	PROPN
taxlaw-2856	109	24	customer	customer	NOUN
taxlaw-2856	109	25	base,20	base,20	NOUN
taxlaw-2856	109	26	primary	primary	ADJ
taxlaw-2856	109	27	source	source	NOUN
taxlaw-2856	109	28	of	of	ADP
taxlaw-2856	109	29	income,21	income,21	NOUN
taxlaw-2856	109	30	the	the	DET
taxlaw-2856	109	31	stock	stock	NOUN
taxlaw-2856	109	32	exchange	exchange	NOUN
taxlaw-2856	109	33	listing	list	VERB
taxlaw-2856	109	34	the	the	DET
taxlaw-2856	109	35	corporation	corporation	NOUN
taxlaw-2856	109	36	’s	’	VERB
taxlaw-2856	109	37	shares,22	shares,22	ADV
taxlaw-2856	109	38	or	or	CCONJ
taxlaw-2856	109	39	the	the	DET
taxlaw-2856	109	40	residence	residence	NOUN
taxlaw-2856	109	41	of	of	ADP
taxlaw-2856	109	42	a	a	DET
taxlaw-2856	109	43	majority	majority	NOUN
taxlaw-2856	109	44	of	of	ADP
taxlaw-2856	109	45	its	its	PRON
taxlaw-2856	109	46	shareholders.23	shareholders.23	NOUN
taxlaw-2856	109	47	the	the	DET
taxlaw-2856	109	48	criteria	criterion	NOUN
taxlaw-2856	109	49	by	by	ADP
taxlaw-2856	109	50	which	which	PRON
taxlaw-2856	109	51	commentators	commentator	NOUN
taxlaw-2856	109	52	evaluate	evaluate	VERB
taxlaw-2856	109	53	the	the	DET
taxlaw-2856	109	54	appropriateness	appropriateness	NOUN
taxlaw-2856	109	55	of	of	ADP
taxlaw-2856	109	56	the	the	DET
taxlaw-2856	109	57	different	different	ADJ
taxlaw-2856	109	58	test	test	NOUN
taxlaw-2856	109	59	are	be	AUX
taxlaw-2856	109	60	also	also	ADV
taxlaw-2856	109	61	many	many	ADJ
taxlaw-2856	109	62	and	and	CCONJ
taxlaw-2856	109	63	varied.24	varied.24	NOUN
taxlaw-2856	109	64	against	against	ADP
taxlaw-2856	109	65	the	the	DET
taxlaw-2856	109	66	background	background	NOUN
taxlaw-2856	109	67	of	of	ADP
taxlaw-2856	109	68	corporate	corporate	ADJ
taxlaw-2856	109	69	inversions	inversion	NOUN
taxlaw-2856	109	70	,	,	PUNCT
taxlaw-2856	109	71	many	many	ADJ
taxlaw-2856	109	72	businesses	business	NOUN
taxlaw-2856	109	73	to	to	PART
taxlaw-2856	109	74	move	move	VERB
taxlaw-2856	109	75	their	their	PRON
taxlaw-2856	109	76	headquarters	headquarters	NOUN
taxlaw-2856	109	77	overseas	overseas	ADV
taxlaw-2856	109	78	.	.	PUNCT
taxlaw-2856	110	1	that	that	PRON
taxlaw-2856	110	2	is	be	AUX
taxlaw-2856	110	3	why	why	SCONJ
taxlaw-2856	110	4	the	the	DET
taxlaw-2856	110	5	pace	pace	NOUN
taxlaw-2856	110	6	of	of	ADP
taxlaw-2856	110	7	so	so	ADV
taxlaw-2856	110	8	-	-	PUNCT
taxlaw-2856	110	9	called	call	VERB
taxlaw-2856	110	10	inversions	inversion	NOUN
taxlaw-2856	110	11	…	…	PUNCT
taxlaw-2856	110	12	has	have	AUX
taxlaw-2856	110	13	accelerated	accelerate	VERB
taxlaw-2856	110	14	dramatically	dramatically	ADV
taxlaw-2856	110	15	in	in	ADP
taxlaw-2856	110	16	recent	recent	ADJ
taxlaw-2856	110	17	years	year	NOUN
taxlaw-2856	110	18	.	.	PUNCT
taxlaw-2856	110	19	”	"	PUNCT
taxlaw-2856	110	20	)	)	PUNCT
taxlaw-2856	110	21	.	.	PUNCT
taxlaw-2856	111	1	17	17	NUM
taxlaw-2856	111	2	ciara	ciara	NOUN
taxlaw-2856	111	3	linnane	linnane	ADJ
taxlaw-2856	111	4	,	,	PUNCT
taxlaw-2856	111	5	trump	trump	VERB
taxlaw-2856	111	6	’s	’s	PART
taxlaw-2856	111	7	tax	tax	NOUN
taxlaw-2856	111	8	holiday	holiday	NOUN
taxlaw-2856	111	9	wo	will	AUX
taxlaw-2856	111	10	n’t	not	PART
taxlaw-2856	111	11	make	make	VERB
taxlaw-2856	111	12	much	much	ADJ
taxlaw-2856	111	13	of	of	ADP
taxlaw-2856	111	14	a	a	DET
taxlaw-2856	111	15	difference	difference	NOUN
taxlaw-2856	111	16	without	without	ADP
taxlaw-2856	111	17	corporate	corporate	ADJ
taxlaw-2856	111	18	-	-	PUNCT
taxlaw-2856	111	19	tax	tax	NOUN
taxlaw-2856	111	20	reform	reform	NOUN
taxlaw-2856	111	21	,	,	PUNCT
taxlaw-2856	111	22	market	market	NOUN
taxlaw-2856	111	23	watch	watch	NOUN
taxlaw-2856	111	24	(	(	PUNCT
taxlaw-2856	111	25	dec	dec	PROPN
taxlaw-2856	111	26	.	.	PROPN
taxlaw-2856	111	27	10	10	NUM
taxlaw-2856	111	28	,	,	PUNCT
taxlaw-2856	111	29	2016	2016	NUM
taxlaw-2856	111	30	)	)	PUNCT
taxlaw-2856	111	31	,	,	PUNCT
taxlaw-2856	111	32	http://www.marketwatch.com/story/trumps-tax-holiday-wontmake-much-of-a-difference-without-corporate-tax-reform-2016-12-08	http://www.marketwatch.com/story/trumps-tax-holiday-wontmake-much-of-a-difference-without-corporate-tax-reform-2016-12-08	NOUN
taxlaw-2856	112	1	[	[	X
taxlaw-2856	112	2	https://perma.cc/5bjd-wsyr	https://perma.cc/5bjd-wsyr	X
taxlaw-2856	112	3	]	]	X
taxlaw-2856	112	4	;	;	PUNCT
taxlaw-2856	112	5	kevin	kevin	PROPN
taxlaw-2856	112	6	drawbaugh	drawbaugh	PROPN
taxlaw-2856	112	7	,	,	PUNCT
taxlaw-2856	112	8	u.s	u.s	PROPN
taxlaw-2856	112	9	.	.	PROPN
taxlaw-2856	112	10	senators	senator	NOUN
taxlaw-2856	112	11	propose	propose	VERB
taxlaw-2856	112	12	tax	tax	NOUN
taxlaw-2856	112	13	holiday	holiday	NOUN
taxlaw-2856	112	14	for	for	ADP
taxlaw-2856	112	15	foreign	foreign	ADJ
taxlaw-2856	112	16	profits	profit	NOUN
taxlaw-2856	112	17	,	,	PUNCT
taxlaw-2856	112	18	reuters	reuters	PROPN
taxlaw-2856	112	19	(	(	PUNCT
taxlaw-2856	112	20	jan	jan	PROPN
taxlaw-2856	112	21	.	.	PROPN
taxlaw-2856	112	22	30	30	NUM
taxlaw-2856	112	23	,	,	PUNCT
taxlaw-2856	112	24	2015	2015	NUM
taxlaw-2856	112	25	)	)	PUNCT
taxlaw-2856	112	26	,	,	PUNCT
taxlaw-2856	112	27	http://www.reuters.com/article/us-usa-tax-repatriation-iduskbn0l32cp20150130	http://www.reuters.com/article/us-usa-tax-repatriation-iduskbn0l32cp20150130	NOUN
taxlaw-2856	113	1	[	[	X
taxlaw-2856	113	2	https://perma.cc/p8nzb46f	https://perma.cc/p8nzb46f	X
taxlaw-2856	113	3	]	]	PUNCT
taxlaw-2856	113	4	.	.	PUNCT
taxlaw-2856	114	1	in	in	ADP
taxlaw-2856	114	2	2004	2004	NUM
taxlaw-2856	114	3	,	,	PUNCT
taxlaw-2856	114	4	congress	congress	PROPN
taxlaw-2856	114	5	granted	grant	VERB
taxlaw-2856	114	6	a	a	DET
taxlaw-2856	114	7	tax	tax	NOUN
taxlaw-2856	114	8	holiday	holiday	NOUN
taxlaw-2856	114	9	that	that	PRON
taxlaw-2856	114	10	permitted	permit	VERB
taxlaw-2856	114	11	u.s	u.s	PROPN
taxlaw-2856	114	12	.	.	PROPN
taxlaw-2856	114	13	multinationals	multinational	NOUN
taxlaw-2856	114	14	to	to	PART
taxlaw-2856	114	15	repatriate	repatriate	VERB
taxlaw-2856	114	16	profits	profit	NOUN
taxlaw-2856	114	17	at	at	ADP
taxlaw-2856	114	18	a	a	DET
taxlaw-2856	114	19	5.25	5.25	NUM
taxlaw-2856	114	20	%	%	NOUN
taxlaw-2856	114	21	tax	tax	NOUN
taxlaw-2856	114	22	rate	rate	NOUN
taxlaw-2856	114	23	.	.	PUNCT
taxlaw-2856	115	1	american	american	ADJ
taxlaw-2856	115	2	jobs	jobs	PROPN
taxlaw-2856	115	3	creation	creation	PROPN
taxlaw-2856	115	4	act	act	NOUN
taxlaw-2856	115	5	of	of	ADP
taxlaw-2856	115	6	2004	2004	NUM
taxlaw-2856	115	7	,	,	PUNCT
taxlaw-2856	115	8	pub	pub	NOUN
taxlaw-2856	115	9	.	.	PUNCT
taxlaw-2856	116	1	l.	l.	PROPN
taxlaw-2856	116	2	no	no	INTJ
taxlaw-2856	116	3	.	.	PUNCT
taxlaw-2856	117	1	108–357	108–357	NUM
taxlaw-2856	117	2	,	,	PUNCT
taxlaw-2856	117	3	§	§	PROPN
taxlaw-2856	117	4	965	965	NUM
taxlaw-2856	117	5	,	,	PUNCT
taxlaw-2856	117	6	118	118	NUM
taxlaw-2856	117	7	stat	stat	NOUN
taxlaw-2856	117	8	.	.	PUNCT
taxlaw-2856	118	1	1514	1514	NUM
taxlaw-2856	118	2	,	,	PUNCT
taxlaw-2856	118	3	1518	1518	NUM
taxlaw-2856	118	4	(	(	PUNCT
taxlaw-2856	118	5	2004	2004	NUM
taxlaw-2856	118	6	)	)	PUNCT
taxlaw-2856	118	7	.	.	PUNCT
taxlaw-2856	119	1	18	18	NUM
taxlaw-2856	119	2	marian	marian	PROPN
taxlaw-2856	119	3	,	,	PUNCT
taxlaw-2856	119	4	supra	supra	PROPN
taxlaw-2856	119	5	note	note	PROPN
taxlaw-2856	119	6	1	1	NUM
taxlaw-2856	119	7	,	,	PUNCT
taxlaw-2856	119	8	at	at	ADP
taxlaw-2856	119	9	1664	1664	NUM
taxlaw-2856	119	10	;	;	PUNCT
taxlaw-2856	119	11	kyrie	kyrie	PROPN
taxlaw-2856	119	12	e.	e.	PROPN
taxlaw-2856	119	13	thorpe	thorpe	PROPN
taxlaw-2856	119	14	,	,	PUNCT
taxlaw-2856	119	15	international	international	ADJ
taxlaw-2856	119	16	taxation	taxation	NOUN
taxlaw-2856	119	17	of	of	ADP
taxlaw-2856	119	18	electronic	electronic	ADJ
taxlaw-2856	119	19	commerce	commerce	NOUN
taxlaw-2856	119	20	:	:	PUNCT
taxlaw-2856	119	21	is	be	AUX
taxlaw-2856	119	22	the	the	DET
taxlaw-2856	119	23	internet	internet	NOUN
taxlaw-2856	119	24	age	age	NOUN
taxlaw-2856	119	25	rendering	render	VERB
taxlaw-2856	119	26	the	the	DET
taxlaw-2856	119	27	concept	concept	NOUN
taxlaw-2856	119	28	of	of	ADP
taxlaw-2856	119	29	permanent	permanent	ADJ
taxlaw-2856	119	30	establishment	establishment	NOUN
taxlaw-2856	119	31	obsolete	obsolete	ADJ
taxlaw-2856	119	32	?	?	PUNCT
taxlaw-2856	119	33	,	,	PUNCT
taxlaw-2856	119	34	11	11	NUM
taxlaw-2856	119	35	emory	emory	PROPN
taxlaw-2856	119	36	int’l	int’l	NUM
taxlaw-2856	119	37	l.	l.	PROPN
taxlaw-2856	119	38	rev	rev	PROPN
taxlaw-2856	119	39	.	.	PROPN
taxlaw-2856	120	1	633	633	NUM
taxlaw-2856	120	2	,	,	PUNCT
taxlaw-2856	120	3	693	693	NUM
taxlaw-2856	120	4	(	(	PUNCT
taxlaw-2856	120	5	1997	1997	NUM
taxlaw-2856	120	6	)	)	PUNCT
taxlaw-2856	120	7	;	;	PUNCT
taxlaw-2856	121	1	reuven	reuven	PROPN
taxlaw-2856	121	2	s.	s.	PROPN
taxlaw-2856	121	3	avi	avi	PROPN
taxlaw-2856	121	4	-	-	PUNCT
taxlaw-2856	121	5	yonah	yonah	ADJ
taxlaw-2856	121	6	,	,	PUNCT
taxlaw-2856	121	7	beyond	beyond	ADP
taxlaw-2856	121	8	territoriality	territoriality	NOUN
taxlaw-2856	121	9	and	and	CCONJ
taxlaw-2856	121	10	deferral	deferral	NOUN
taxlaw-2856	121	11	:	:	PUNCT
taxlaw-2856	121	12	the	the	DET
taxlaw-2856	121	13	promise	promise	NOUN
taxlaw-2856	121	14	of	of	ADP
taxlaw-2856	121	15	“	"	PUNCT
taxlaw-2856	121	16	managed	manage	VERB
taxlaw-2856	121	17	and	and	CCONJ
taxlaw-2856	121	18	controlled	control	VERB
taxlaw-2856	121	19	”	"	PUNCT
taxlaw-2856	121	20	(	(	PUNCT
taxlaw-2856	121	21	univ	univ	PROPN
taxlaw-2856	121	22	.	.	PROPN
taxlaw-2856	121	23	of	of	ADP
taxlaw-2856	121	24	mich	mich	PROPN
taxlaw-2856	121	25	.	.	PUNCT
taxlaw-2856	122	1	law	law	PROPN
taxlaw-2856	122	2	sch	sch	PROPN
taxlaw-2856	122	3	.	.	PROPN
taxlaw-2856	122	4	,	,	PUNCT
taxlaw-2856	122	5	working	work	VERB
taxlaw-2856	122	6	paper	paper	NOUN
taxlaw-2856	122	7	no	no	INTJ
taxlaw-2856	122	8	.	.	PROPN
taxlaw-2856	122	9	248	248	NUM
taxlaw-2856	122	10	,	,	PUNCT
taxlaw-2856	122	11	2011	2011	NUM
taxlaw-2856	122	12	)	)	PUNCT
taxlaw-2856	122	13	,	,	PUNCT
taxlaw-2856	122	14	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1908707	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1908707	PROPN
taxlaw-2856	123	1	[	[	X
taxlaw-2856	123	2	https://perma.cc/5xj9-6n23	https://perma.cc/5xj9-6n23	X
taxlaw-2856	123	3	]	]	X
taxlaw-2856	123	4	[	[	X
taxlaw-2856	123	5	hereinafter	hereinafter	NOUN
taxlaw-2856	123	6	avi	avi	NOUN
taxlaw-2856	123	7	-	-	PUNCT
taxlaw-2856	123	8	yonah	yonah	ADJ
taxlaw-2856	123	9	,	,	PUNCT
taxlaw-2856	123	10	beyond	beyond	ADP
taxlaw-2856	123	11	territoriality	territoriality	NOUN
taxlaw-2856	123	12	]	]	PUNCT
taxlaw-2856	123	13	;	;	PUNCT
taxlaw-2856	123	14	henry	henry	PROPN
taxlaw-2856	123	15	ordower	ordower	PROPN
taxlaw-2856	123	16	,	,	PUNCT
taxlaw-2856	123	17	utopian	utopian	ADJ
taxlaw-2856	123	18	visions	vision	NOUN
taxlaw-2856	123	19	toward	toward	ADP
taxlaw-2856	123	20	a	a	DET
taxlaw-2856	123	21	grand	grand	ADJ
taxlaw-2856	123	22	unified	unified	ADJ
taxlaw-2856	123	23	global	global	ADJ
taxlaw-2856	123	24	income	income	NOUN
taxlaw-2856	123	25	tax	tax	NOUN
taxlaw-2856	123	26	,	,	PUNCT
taxlaw-2856	123	27	14	14	NUM
taxlaw-2856	123	28	fla	fla	NOUN
taxlaw-2856	123	29	.	.	PUNCT
taxlaw-2856	124	1	tax	tax	PROPN
taxlaw-2856	124	2	rev	rev	PROPN
taxlaw-2856	124	3	.	.	PROPN
taxlaw-2856	124	4	361	361	NUM
taxlaw-2856	124	5	,	,	PUNCT
taxlaw-2856	124	6	404–05	404–05	NUM
taxlaw-2856	124	7	(	(	PUNCT
taxlaw-2856	124	8	2013	2013	NUM
taxlaw-2856	124	9	)	)	PUNCT
taxlaw-2856	124	10	;	;	PUNCT
taxlaw-2856	124	11	terrence	terrence	PROPN
taxlaw-2856	124	12	r.	r.	PROPN
taxlaw-2856	124	13	chorvat	chorvat	PROPN
taxlaw-2856	124	14	,	,	PUNCT
taxlaw-2856	124	15	book	book	NOUN
taxlaw-2856	124	16	review	review	NOUN
taxlaw-2856	124	17	:	:	PUNCT
taxlaw-2856	124	18	“	"	PUNCT
taxlaw-2856	124	19	a	a	DET
taxlaw-2856	124	20	different	different	ADJ
taxlaw-2856	124	21	perspective	perspective	NOUN
taxlaw-2856	124	22	on	on	ADP
taxlaw-2856	124	23	tax	tax	NOUN
taxlaw-2856	124	24	competition	competition	NOUN
taxlaw-2856	124	25	”	"	PUNCT
taxlaw-2856	124	26	,	,	PUNCT
taxlaw-2856	124	27	35	35	NUM
taxlaw-2856	124	28	geo	geo	PROPN
taxlaw-2856	124	29	.	.	PROPN
taxlaw-2856	124	30	wash	wash	PROPN
taxlaw-2856	124	31	.	.	PUNCT
taxlaw-2856	125	1	int'l	int'l	PROPN
taxlaw-2856	125	2	l.	l.	PROPN
taxlaw-2856	125	3	rev	rev	PROPN
taxlaw-2856	125	4	.	.	PROPN
taxlaw-2856	125	5	501	501	NUM
taxlaw-2856	125	6	,	,	PUNCT
taxlaw-2856	125	7	515	515	NUM
taxlaw-2856	125	8	(	(	PUNCT
taxlaw-2856	125	9	2003	2003	NUM
taxlaw-2856	125	10	)	)	PUNCT
taxlaw-2856	125	11	;	;	PUNCT
taxlaw-2856	125	12	reuven	reuven	PROPN
taxlaw-2856	125	13	s.	s.	PROPN
taxlaw-2856	125	14	avi	avi	PROPN
taxlaw-2856	125	15	-	-	PUNCT
taxlaw-2856	125	16	yonah	yonah	ADJ
taxlaw-2856	125	17	,	,	PUNCT
taxlaw-2856	125	18	tax	tax	NOUN
taxlaw-2856	125	19	advice	advice	NOUN
taxlaw-2856	125	20	for	for	ADP
taxlaw-2856	125	21	the	the	DET
taxlaw-2856	125	22	second	second	ADJ
taxlaw-2856	125	23	obama	obama	PROPN
taxlaw-2856	125	24	administration	administration	NOUN
taxlaw-2856	125	25	:	:	PUNCT
taxlaw-2856	125	26	corporate	corporate	ADJ
taxlaw-2856	125	27	and	and	CCONJ
taxlaw-2856	125	28	international	international	ADJ
taxlaw-2856	125	29	tax	tax	NOUN
taxlaw-2856	125	30	reform	reform	NOUN
taxlaw-2856	125	31	:	:	PUNCT
taxlaw-2856	125	32	proposals	proposal	NOUN
taxlaw-2856	125	33	for	for	ADP
taxlaw-2856	125	34	the	the	DET
taxlaw-2856	125	35	second	second	ADJ
taxlaw-2856	125	36	obama	obama	PROPN
taxlaw-2856	125	37	administration	administration	NOUN
taxlaw-2856	125	38	(	(	PUNCT
taxlaw-2856	125	39	and	and	CCONJ
taxlaw-2856	125	40	beyond	beyond	ADP
taxlaw-2856	125	41	)	)	PUNCT
taxlaw-2856	125	42	,	,	PUNCT
taxlaw-2856	125	43	40	40	NUM
taxlaw-2856	125	44	pepp	pepp	PROPN
taxlaw-2856	125	45	.	.	PUNCT
taxlaw-2856	125	46	l.	l.	PROPN
taxlaw-2856	125	47	rev	rev	PROPN
taxlaw-2856	125	48	.	.	PROPN
taxlaw-2856	125	49	1365	1365	NUM
taxlaw-2856	125	50	,	,	PUNCT
taxlaw-2856	125	51	1370	1370	NUM
taxlaw-2856	125	52	(	(	PUNCT
taxlaw-2856	125	53	2013	2013	NUM
taxlaw-2856	125	54	)	)	PUNCT
taxlaw-2856	125	55	.	.	PUNCT
taxlaw-2856	126	1	19	19	NUM
taxlaw-2856	126	2	marian	marian	PROPN
taxlaw-2856	126	3	,	,	PUNCT
taxlaw-2856	126	4	supra	supra	PROPN
taxlaw-2856	126	5	note	note	PROPN
taxlaw-2856	126	6	1	1	NUM
taxlaw-2856	126	7	,	,	PUNCT
taxlaw-2856	126	8	at	at	ADP
taxlaw-2856	126	9	1645	1645	NUM
taxlaw-2856	126	10	;	;	PUNCT
taxlaw-2856	126	11	avi	avi	NOUN
taxlaw-2856	126	12	-	-	PUNCT
taxlaw-2856	126	13	yonah	yonah	ADJ
taxlaw-2856	126	14	,	,	PUNCT
taxlaw-2856	126	15	beyond	beyond	ADP
taxlaw-2856	126	16	territoriality	territoriality	NOUN
taxlaw-2856	126	17	,	,	PUNCT
taxlaw-2856	126	18	supra	supra	PROPN
taxlaw-2856	126	19	note	note	PROPN
taxlaw-2856	126	20	18	18	NUM
taxlaw-2856	126	21	;	;	PUNCT
taxlaw-2856	126	22	president	president	NOUN
taxlaw-2856	126	23	's	's	PART
taxlaw-2856	126	24	advisory	advisory	ADJ
taxlaw-2856	126	25	panel	panel	NOUN
taxlaw-2856	126	26	,	,	PUNCT
taxlaw-2856	126	27	supra	supra	PROPN
taxlaw-2856	126	28	note	note	PROPN
taxlaw-2856	126	29	11	11	NUM
taxlaw-2856	126	30	,	,	PUNCT
taxlaw-2856	126	31	at	at	ADP
taxlaw-2856	126	32	135	135	NUM
taxlaw-2856	126	33	;	;	PUNCT
taxlaw-2856	126	34	tillinghast	tillinghast	ADJ
taxlaw-2856	126	35	,	,	PUNCT
taxlaw-2856	126	36	supra	supra	PROPN
taxlaw-2856	126	37	note	note	NOUN
taxlaw-2856	126	38	1	1	NUM
taxlaw-2856	126	39	,	,	PUNCT
taxlaw-2856	126	40	at	at	ADP
taxlaw-2856	126	41	262	262	NUM
taxlaw-2856	126	42	;	;	PUNCT
taxlaw-2856	126	43	reuven	reuven	PROPN
taxlaw-2856	126	44	s.	s.	PROPN
taxlaw-2856	126	45	avi	avi	PROPN
taxlaw-2856	126	46	-	-	PUNCT
taxlaw-2856	126	47	yonah	yonah	ADJ
taxlaw-2856	126	48	,	,	PUNCT
taxlaw-2856	126	49	international	international	ADJ
taxlaw-2856	126	50	taxation	taxation	NOUN
taxlaw-2856	126	51	of	of	ADP
taxlaw-2856	126	52	electronic	electronic	ADJ
taxlaw-2856	126	53	commerce	commerce	NOUN
taxlaw-2856	126	54	,	,	PUNCT
taxlaw-2856	126	55	52	52	NUM
taxlaw-2856	126	56	tax	tax	NOUN
taxlaw-2856	126	57	l.	l.	PROPN
taxlaw-2856	126	58	rev	rev	PROPN
taxlaw-2856	126	59	.	.	PROPN
taxlaw-2856	126	60	507	507	NUM
taxlaw-2856	126	61	,	,	PUNCT
taxlaw-2856	126	62	528	528	NUM
taxlaw-2856	126	63	(	(	PUNCT
taxlaw-2856	126	64	1997	1997	NUM
taxlaw-2856	126	65	)	)	PUNCT
taxlaw-2856	126	66	.	.	PUNCT
taxlaw-2856	127	1	20	20	NUM
taxlaw-2856	127	2	george	george	PROPN
taxlaw-2856	127	3	k.	k.	PROPN
taxlaw-2856	127	4	yin	yin	PROPN
taxlaw-2856	127	5	,	,	PUNCT
taxlaw-2856	127	6	letter	letter	NOUN
taxlaw-2856	127	7	to	to	ADP
taxlaw-2856	127	8	the	the	DET
taxlaw-2856	127	9	editor	editor	NOUN
taxlaw-2856	127	10	,	,	PUNCT
taxlaw-2856	127	11	stopping	stop	VERB
taxlaw-2856	127	12	corporate	corporate	ADJ
taxlaw-2856	127	13	inversions	inversion	NOUN
taxlaw-2856	127	14	sensibly	sensibly	ADV
taxlaw-2856	127	15	and	and	CCONJ
taxlaw-2856	127	16	legally	legally	ADV
taxlaw-2856	127	17	,	,	PUNCT
taxlaw-2856	127	18	144	144	NUM
taxlaw-2856	127	19	tax	tax	NOUN
taxlaw-2856	127	20	notes	note	NOUN
taxlaw-2856	127	21	1087	1087	NUM
taxlaw-2856	127	22	(	(	PUNCT
taxlaw-2856	127	23	2004	2004	NUM
taxlaw-2856	127	24	)	)	PUNCT
taxlaw-2856	127	25	.	.	PUNCT
taxlaw-2856	128	1	21	21	NUM
taxlaw-2856	128	2	rosenzweig	rosenzweig	NOUN
taxlaw-2856	128	3	,	,	PUNCT
taxlaw-2856	128	4	supra	supra	NOUN
taxlaw-2856	128	5	note	note	NOUN
taxlaw-2856	128	6	2	2	NUM
taxlaw-2856	128	7	,	,	PUNCT
taxlaw-2856	128	8	at	at	ADP
taxlaw-2856	128	9	507	507	NUM
taxlaw-2856	128	10	.	.	PUNCT
taxlaw-2856	128	11	22	22	NUM
taxlaw-2856	128	12	marian	marian	PROPN
taxlaw-2856	128	13	,	,	PUNCT
taxlaw-2856	128	14	supra	supra	PROPN
taxlaw-2856	128	15	note	note	PROPN
taxlaw-2856	128	16	1	1	NUM
taxlaw-2856	128	17	,	,	PUNCT
taxlaw-2856	128	18	at	at	ADP
taxlaw-2856	128	19	1664	1664	NUM
taxlaw-2856	128	20	;	;	PUNCT
taxlaw-2856	128	21	rebecca	rebecca	NOUN
taxlaw-2856	128	22	rudnick	rudnick	PROPN
taxlaw-2856	128	23	,	,	PUNCT
taxlaw-2856	128	24	who	who	PRON
taxlaw-2856	128	25	should	should	AUX
taxlaw-2856	128	26	pay	pay	VERB
taxlaw-2856	128	27	the	the	DET
taxlaw-2856	128	28	corporate	corporate	ADJ
taxlaw-2856	128	29	tax	tax	NOUN
taxlaw-2856	128	30	in	in	ADP
taxlaw-2856	128	31	a	a	DET
taxlaw-2856	128	32	flat	flat	ADJ
taxlaw-2856	128	33	tax	tax	NOUN
taxlaw-2856	128	34	world	world	NOUN
taxlaw-2856	128	35	?	?	PUNCT
taxlaw-2856	128	36	,	,	PUNCT
taxlaw-2856	128	37	39	39	NUM
taxlaw-2856	128	38	case	case	NOUN
taxlaw-2856	128	39	w.	w.	NOUN
taxlaw-2856	128	40	res	res	PROPN
taxlaw-2856	128	41	.	.	PUNCT
taxlaw-2856	129	1	l.	l.	PROPN
taxlaw-2856	129	2	rev	rev	PROPN
taxlaw-2856	129	3	.	.	PROPN
taxlaw-2856	130	1	965	965	NUM
taxlaw-2856	130	2	,	,	PUNCT
taxlaw-2856	130	3	1099	1099	NUM
taxlaw-2856	130	4	(	(	PUNCT
taxlaw-2856	130	5	1988–89	1988–89	NUM
taxlaw-2856	130	6	)	)	PUNCT
taxlaw-2856	130	7	;	;	PUNCT
taxlaw-2856	130	8	john	john	PROPN
taxlaw-2856	130	9	t.	t.	PROPN
taxlaw-2856	130	10	vandenburgh	vandenburgh	PROPN
taxlaw-2856	130	11	,	,	PUNCT
taxlaw-2856	130	12	closing	close	VERB
taxlaw-2856	130	13	international	international	ADJ
taxlaw-2856	130	14	loopholes	loophole	NOUN
taxlaw-2856	130	15	,	,	PUNCT
taxlaw-2856	130	16	changing	change	VERB
taxlaw-2856	130	17	the	the	DET
taxlaw-2856	130	18	corporation	corporation	NOUN
taxlaw-2856	130	19	tax	tax	NOUN
taxlaw-2856	130	20	base	base	NOUN
taxlaw-2856	130	21	to	to	PART
taxlaw-2856	130	22	effectively	effectively	ADV
taxlaw-2856	130	23	combat	combat	VERB
taxlaw-2856	130	24	tax	tax	NOUN
taxlaw-2856	130	25	avoidance	avoidance	NOUN
taxlaw-2856	130	26	,	,	PUNCT
taxlaw-2856	130	27	47	47	NUM
taxlaw-2856	130	28	val	val	NOUN
taxlaw-2856	130	29	.	.	PUNCT
taxlaw-2856	131	1	u.	u.	PROPN
taxlaw-2856	131	2	l.	l.	PROPN
taxlaw-2856	131	3	rev	rev	PROPN
taxlaw-2856	131	4	.	.	PROPN
taxlaw-2856	131	5	313	313	NUM
taxlaw-2856	131	6	,	,	PUNCT
taxlaw-2856	131	7	347–54	347–54	NUM
taxlaw-2856	131	8	(	(	PUNCT
taxlaw-2856	131	9	2012	2012	NUM
taxlaw-2856	131	10	)	)	PUNCT
taxlaw-2856	131	11	.	.	PUNCT
taxlaw-2856	132	1	23	23	NUM
taxlaw-2856	132	2	j.	j.	PROPN
taxlaw-2856	132	3	clifton	clifton	PROPN
taxlaw-2856	132	4	fleming	fleming	PROPN
taxlaw-2856	132	5	,	,	PUNCT
taxlaw-2856	132	6	jr	jr	PROPN
taxlaw-2856	132	7	.	.	PROPN
taxlaw-2856	132	8	,	,	PUNCT
taxlaw-2856	132	9	robert	robert	PROPN
taxlaw-2856	132	10	j.	j.	PROPN
taxlaw-2856	132	11	peroni	peroni	PROPN
taxlaw-2856	132	12	&	&	CCONJ
taxlaw-2856	132	13	stephen	stephen	PROPN
taxlaw-2856	132	14	e.	e.	PROPN
taxlaw-2856	132	15	shay	shay	PROPN
taxlaw-2856	132	16	,	,	PUNCT
taxlaw-2856	132	17	defending	defend	VERB
taxlaw-2856	132	18	worldwide	worldwide	ADJ
taxlaw-2856	132	19	taxation	taxation	NOUN
taxlaw-2856	132	20	with	with	ADP
taxlaw-2856	132	21	a	a	DET
taxlaw-2856	132	22	shareholder	shareholder	NOUN
taxlaw-2856	132	23	-	-	PUNCT
taxlaw-2856	132	24	based	base	VERB
taxlaw-2856	132	25	definition	definition	NOUN
taxlaw-2856	132	26	of	of	ADP
taxlaw-2856	132	27	corporate	corporate	ADJ
taxlaw-2856	132	28	residence	residence	NOUN
taxlaw-2856	132	29	,	,	PUNCT
taxlaw-2856	132	30	2016	2016	NUM
taxlaw-2856	132	31	b.y.u	b.y.u	NOUN
taxlaw-2856	132	32	.	.	PUNCT
taxlaw-2856	133	1	l.	l.	PROPN
taxlaw-2856	133	2	rev	rev	PROPN
taxlaw-2856	133	3	.	.	PROPN
taxlaw-2856	133	4	1681	1681	NUM
taxlaw-2856	133	5	(	(	PUNCT
taxlaw-2856	133	6	2017	2017	NUM
taxlaw-2856	133	7	)	)	PUNCT
taxlaw-2856	133	8	;	;	PUNCT
taxlaw-2856	133	9	robert	robert	PROPN
taxlaw-2856	133	10	a.	a.	PROPN
taxlaw-2856	133	11	green	green	PROPN
taxlaw-2856	133	12	,	,	PUNCT
taxlaw-2856	133	13	the	the	DET
taxlaw-2856	133	14	future	future	NOUN
taxlaw-2856	133	15	of	of	ADP
taxlaw-2856	133	16	source	source	NOUN
taxlaw-2856	133	17	-	-	PUNCT
taxlaw-2856	133	18	based	base	VERB
taxlaw-2856	133	19	taxation	taxation	NOUN
taxlaw-2856	133	20	of	of	ADP
taxlaw-2856	133	21	the	the	DET
taxlaw-2856	133	22	income	income	NOUN
taxlaw-2856	133	23	of	of	ADP
taxlaw-2856	133	24	multinational	multinational	ADJ
taxlaw-2856	133	25	enterprises	enterprise	NOUN
taxlaw-2856	133	26	,	,	PUNCT
taxlaw-2856	133	27	79	79	NUM
taxlaw-2856	133	28	cornell	cornell	PROPN
taxlaw-2856	133	29	l.	l.	PROPN
taxlaw-2856	133	30	rev	rev	PROPN
taxlaw-2856	133	31	.	.	PROPN
taxlaw-2856	133	32	18	18	NUM
taxlaw-2856	133	33	,	,	PUNCT
taxlaw-2856	133	34	70–74	70–74	NUM
taxlaw-2856	133	35	(	(	PUNCT
taxlaw-2856	133	36	1993	1993	NUM
taxlaw-2856	133	37	)	)	PUNCT
taxlaw-2856	133	38	;	;	PUNCT
taxlaw-2856	133	39	edward	edward	PROPN
taxlaw-2856	133	40	d.	d.	PROPN
taxlaw-2856	133	41	kleinbard	kleinbard	PROPN
taxlaw-2856	133	42	,	,	PUNCT
taxlaw-2856	133	43	the	the	DET
taxlaw-2856	133	44	lessons	lesson	NOUN
taxlaw-2856	133	45	of	of	ADP
taxlaw-2856	133	46	stateless	stateless	NOUN
taxlaw-2856	133	47	income	income	NOUN
taxlaw-2856	133	48	,	,	PUNCT
taxlaw-2856	133	49	65	65	NUM
taxlaw-2856	133	50	tax	tax	NOUN
taxlaw-2856	133	51	l.	l.	PROPN
taxlaw-2856	133	52	rev	rev	PROPN
taxlaw-2856	133	53	.	.	PROPN
taxlaw-2856	133	54	99	99	NUM
taxlaw-2856	133	55	,	,	PUNCT
taxlaw-2856	133	56	160	160	NUM
taxlaw-2856	133	57	(	(	PUNCT
taxlaw-2856	133	58	2011	2011	NUM
taxlaw-2856	133	59	)	)	PUNCT
taxlaw-2856	133	60	.	.	PUNCT
taxlaw-2856	134	1	24	24	NUM
taxlaw-2856	134	2	see	see	VERB
taxlaw-2856	134	3	generally	generally	ADV
taxlaw-2856	134	4	david	david	PROPN
taxlaw-2856	134	5	elkins	elkins	PROPN
taxlaw-2856	134	6	,	,	PUNCT
taxlaw-2856	134	7	the	the	DET
taxlaw-2856	134	8	elusive	elusive	ADJ
taxlaw-2856	134	9	definition	definition	NOUN
taxlaw-2856	134	10	of	of	ADP
taxlaw-2856	134	11	corporate	corporate	ADJ
taxlaw-2856	134	12	tax	tax	NOUN
taxlaw-2856	134	13	residence	residence	NOUN
taxlaw-2856	134	14	,	,	PUNCT
taxlaw-2856	134	15	62	62	NUM
taxlaw-2856	134	16	st	st	PROPN
taxlaw-2856	134	17	.	.	PROPN
taxlaw-2856	134	18	louis	louis	PROPN
taxlaw-2856	134	19	u.	u.	PROPN
taxlaw-2856	134	20	l.j	l.j	PROPN
taxlaw-2856	134	21	.	.	PUNCT
taxlaw-2856	135	1	(	(	PUNCT
taxlaw-2856	135	2	forthcoming	forthcoming	ADJ
taxlaw-2856	135	3	2018	2018	NUM
taxlaw-2856	135	4	)	)	PUNCT
taxlaw-2856	135	5	.	.	PUNCT
taxlaw-2856	136	1	2017	2017	NUM
taxlaw-2856	136	2	]	]	PUNCT
taxlaw-2856	136	3	the	the	DET
taxlaw-2856	136	4	myth	myth	NOUN
taxlaw-2856	136	5	of	of	ADP
taxlaw-2856	136	6	corporate	corporate	ADJ
taxlaw-2856	136	7	tax	tax	NOUN
taxlaw-2856	136	8	residence	residence	NOUN
taxlaw-2856	136	9	11	11	NUM
taxlaw-2856	136	10	many	many	ADJ
taxlaw-2856	136	11	ask	ask	VERB
taxlaw-2856	136	12	which	which	DET
taxlaw-2856	136	13	test	test	NOUN
taxlaw-2856	136	14	of	of	ADP
taxlaw-2856	136	15	corporate	corporate	ADJ
taxlaw-2856	136	16	residence	residence	NOUN
taxlaw-2856	136	17	is	be	AUX
taxlaw-2856	136	18	the	the	PRON
taxlaw-2856	136	19	least	least	ADJ
taxlaw-2856	136	20	manipulable.25	manipulable.25	NOUN
taxlaw-2856	136	21	others	other	NOUN
taxlaw-2856	136	22	prefer	prefer	VERB
taxlaw-2856	136	23	tests	test	NOUN
taxlaw-2856	136	24	that	that	PRON
taxlaw-2856	136	25	are	be	AUX
taxlaw-2856	136	26	clear	clear	ADJ
taxlaw-2856	136	27	and	and	CCONJ
taxlaw-2856	136	28	predictable	predictable	ADJ
taxlaw-2856	136	29	.	.	PUNCT
taxlaw-2856	137	1	26	26	NUM
taxlaw-2856	138	1	some	some	DET
taxlaw-2856	138	2	attempt	attempt	NOUN
taxlaw-2856	138	3	to	to	PART
taxlaw-2856	138	4	correlate	correlate	VERB
taxlaw-2856	138	5	residence	residence	NOUN
taxlaw-2856	138	6	with	with	ADP
taxlaw-2856	138	7	benefit	benefit	NOUN
taxlaw-2856	138	8	.	.	PUNCT
taxlaw-2856	139	1	27	27	NUM
taxlaw-2856	139	2	several	several	ADJ
taxlaw-2856	139	3	scholars	scholar	NOUN
taxlaw-2856	139	4	have	have	AUX
taxlaw-2856	139	5	recently	recently	ADV
taxlaw-2856	139	6	suggested	suggest	VERB
taxlaw-2856	139	7	looking	look	VERB
taxlaw-2856	139	8	to	to	ADP
taxlaw-2856	139	9	the	the	DET
taxlaw-2856	139	10	purpose	purpose	NOUN
taxlaw-2856	139	11	of	of	ADP
taxlaw-2856	139	12	corporate	corporate	ADJ
taxlaw-2856	139	13	taxation	taxation	NOUN
taxlaw-2856	139	14	in	in	ADP
taxlaw-2856	139	15	order	order	NOUN
taxlaw-2856	139	16	to	to	PART
taxlaw-2856	139	17	ascertain	ascertain	VERB
taxlaw-2856	139	18	the	the	DET
taxlaw-2856	139	19	most	most	ADV
taxlaw-2856	139	20	appropriate	appropriate	ADJ
taxlaw-2856	139	21	definition	definition	NOUN
taxlaw-2856	139	22	of	of	ADP
taxlaw-2856	139	23	corporate	corporate	ADJ
taxlaw-2856	139	24	residence.28	residence.28	NOUN
taxlaw-2856	139	25	however	however	ADV
taxlaw-2856	139	26	,	,	PUNCT
taxlaw-2856	139	27	the	the	DET
taxlaw-2856	139	28	literature	literature	NOUN
taxlaw-2856	139	29	has	have	AUX
taxlaw-2856	139	30	hitherto	hitherto	NOUN
taxlaw-2856	139	31	failed	fail	VERB
taxlaw-2856	139	32	to	to	PART
taxlaw-2856	139	33	address	address	VERB
taxlaw-2856	139	34	what	what	PRON
taxlaw-2856	139	35	i	i	PRON
taxlaw-2856	139	36	believe	believe	VERB
taxlaw-2856	139	37	to	to	PART
taxlaw-2856	139	38	be	be	AUX
taxlaw-2856	139	39	the	the	DET
taxlaw-2856	139	40	fundamental	fundamental	ADJ
taxlaw-2856	139	41	questions	question	NOUN
taxlaw-2856	139	42	that	that	PRON
taxlaw-2856	139	43	must	must	AUX
taxlaw-2856	139	44	underlie	underlie	VERB
taxlaw-2856	139	45	any	any	DET
taxlaw-2856	139	46	discussion	discussion	NOUN
taxlaw-2856	139	47	of	of	ADP
taxlaw-2856	139	48	corporate	corporate	ADJ
taxlaw-2856	139	49	tax	tax	NOUN
taxlaw-2856	139	50	residence	residence	NOUN
taxlaw-2856	139	51	.	.	PUNCT
taxlaw-2856	140	1	first	first	ADV
taxlaw-2856	140	2	,	,	PUNCT
taxlaw-2856	140	3	why	why	SCONJ
taxlaw-2856	140	4	is	be	AUX
taxlaw-2856	140	5	residence	residence	NOUN
taxlaw-2856	140	6	a	a	DET
taxlaw-2856	140	7	relevant	relevant	ADJ
taxlaw-2856	140	8	attribute	attribute	NOUN
taxlaw-2856	140	9	when	when	SCONJ
taxlaw-2856	140	10	determining	determine	VERB
taxlaw-2856	140	11	tax	tax	NOUN
taxlaw-2856	140	12	liability	liability	NOUN
taxlaw-2856	140	13	?	?	PUNCT
taxlaw-2856	141	1	second	second	ADJ
taxlaw-2856	141	2	,	,	PUNCT
taxlaw-2856	141	3	is	be	AUX
taxlaw-2856	141	4	the	the	DET
taxlaw-2856	141	5	concept	concept	NOUN
taxlaw-2856	141	6	of	of	ADP
taxlaw-2856	141	7	tax	tax	NOUN
taxlaw-2856	141	8	residence	residence	NOUN
taxlaw-2856	141	9	applicable	applicable	ADJ
taxlaw-2856	141	10	to	to	ADP
taxlaw-2856	141	11	the	the	DET
taxlaw-2856	141	12	corporate	corporate	ADJ
taxlaw-2856	141	13	entity	entity	NOUN
taxlaw-2856	141	14	?	?	PUNCT
taxlaw-2856	142	1	instead	instead	ADV
taxlaw-2856	142	2	,	,	PUNCT
taxlaw-2856	142	3	the	the	DET
taxlaw-2856	142	4	tacit	tacit	ADJ
taxlaw-2856	142	5	assumption	assumption	NOUN
taxlaw-2856	142	6	underlying	underlie	VERB
taxlaw-2856	142	7	the	the	DET
taxlaw-2856	142	8	discourse	discourse	NOUN
taxlaw-2856	142	9	is	be	AUX
taxlaw-2856	142	10	that	that	SCONJ
taxlaw-2856	142	11	the	the	DET
taxlaw-2856	142	12	concept	concept	NOUN
taxlaw-2856	142	13	of	of	ADP
taxlaw-2856	142	14	residence	residence	NOUN
taxlaw-2856	142	15	is	be	AUX
taxlaw-2856	142	16	in	in	ADP
taxlaw-2856	142	17	principle	principle	NOUN
taxlaw-2856	142	18	applicable	applicable	ADJ
taxlaw-2856	142	19	to	to	ADP
taxlaw-2856	142	20	corporations	corporation	NOUN
taxlaw-2856	142	21	and	and	CCONJ
taxlaw-2856	142	22	that	that	SCONJ
taxlaw-2856	142	23	it	it	PRON
taxlaw-2856	142	24	is	be	AUX
taxlaw-2856	142	25	the	the	DET
taxlaw-2856	142	26	task	task	NOUN
taxlaw-2856	142	27	of	of	ADP
taxlaw-2856	142	28	commentators	commentator	NOUN
taxlaw-2856	142	29	and	and	CCONJ
taxlaw-2856	142	30	policy	policy	NOUN
taxlaw-2856	142	31	makers	maker	NOUN
taxlaw-2856	142	32	to	to	PART
taxlaw-2856	142	33	formulate	formulate	VERB
taxlaw-2856	142	34	an	an	DET
taxlaw-2856	142	35	appropriate	appropriate	ADJ
taxlaw-2856	142	36	test	test	NOUN
taxlaw-2856	142	37	by	by	ADP
taxlaw-2856	142	38	which	which	PRON
taxlaw-2856	142	39	to	to	PART
taxlaw-2856	142	40	determine	determine	VERB
taxlaw-2856	142	41	the	the	DET
taxlaw-2856	142	42	residence	residence	NOUN
taxlaw-2856	142	43	of	of	ADP
taxlaw-2856	142	44	corporations.29	corporations.29	NOUN
taxlaw-2856	142	45	the	the	DET
taxlaw-2856	142	46	thesis	thesis	NOUN
taxlaw-2856	142	47	of	of	ADP
taxlaw-2856	142	48	this	this	DET
taxlaw-2856	142	49	article	article	NOUN
taxlaw-2856	142	50	is	be	AUX
taxlaw-2856	142	51	that	that	SCONJ
taxlaw-2856	142	52	such	such	DET
taxlaw-2856	142	53	an	an	DET
taxlaw-2856	142	54	assumption	assumption	NOUN
taxlaw-2856	142	55	is	be	AUX
taxlaw-2856	142	56	unwarranted	unwarranted	ADJ
taxlaw-2856	142	57	and	and	CCONJ
taxlaw-2856	142	58	that	that	SCONJ
taxlaw-2856	142	59	tax	tax	NOUN
taxlaw-2856	142	60	residence	residence	NOUN
taxlaw-2856	142	61	is	be	AUX
taxlaw-2856	142	62	an	an	DET
taxlaw-2856	142	63	attribute	attribute	NOUN
taxlaw-2856	142	64	of	of	ADP
taxlaw-2856	142	65	individuals	individual	NOUN
taxlaw-2856	142	66	only	only	ADV
taxlaw-2856	142	67	,	,	PUNCT
taxlaw-2856	142	68	inapplicable	inapplicable	ADJ
taxlaw-2856	142	69	to	to	ADP
taxlaw-2856	142	70	the	the	DET
taxlaw-2856	142	71	corporate	corporate	ADJ
taxlaw-2856	142	72	entity	entity	NOUN
taxlaw-2856	142	73	.	.	PUNCT
taxlaw-2856	143	1	already	already	ADV
taxlaw-2856	143	2	at	at	ADP
taxlaw-2856	143	3	the	the	DET
taxlaw-2856	143	4	outset	outset	NOUN
taxlaw-2856	143	5	,	,	PUNCT
taxlaw-2856	143	6	it	it	PRON
taxlaw-2856	143	7	is	be	AUX
taxlaw-2856	143	8	important	important	ADJ
taxlaw-2856	143	9	to	to	PART
taxlaw-2856	143	10	stress	stress	VERB
taxlaw-2856	143	11	that	that	SCONJ
taxlaw-2856	143	12	the	the	DET
taxlaw-2856	143	13	argument	argument	NOUN
taxlaw-2856	143	14	is	be	AUX
taxlaw-2856	143	15	not	not	PART
taxlaw-2856	143	16	semantic	semantic	ADJ
taxlaw-2856	143	17	.	.	PUNCT
taxlaw-2856	144	1	i	i	PRON
taxlaw-2856	144	2	will	will	AUX
taxlaw-2856	144	3	not	not	PART
taxlaw-2856	144	4	rest	rest	VERB
taxlaw-2856	144	5	my	my	PRON
taxlaw-2856	144	6	claim	claim	NOUN
taxlaw-2856	144	7	on	on	ADP
taxlaw-2856	144	8	the	the	DET
taxlaw-2856	144	9	fact	fact	NOUN
taxlaw-2856	144	10	that	that	SCONJ
taxlaw-2856	144	11	,	,	PUNCT
taxlaw-2856	144	12	as	as	ADP
taxlaw-2856	144	13	nonphysical	nonphysical	ADJ
taxlaw-2856	144	14	entities	entity	NOUN
taxlaw-2856	144	15	,	,	PUNCT
taxlaw-2856	144	16	corporations	corporation	NOUN
taxlaw-2856	144	17	can	can	AUX
taxlaw-2856	144	18	not	not	PART
taxlaw-2856	144	19	“	"	PUNCT
taxlaw-2856	144	20	reside	reside	VERB
taxlaw-2856	144	21	”	"	PUNCT
taxlaw-2856	144	22	in	in	ADP
taxlaw-2856	144	23	a	a	DET
taxlaw-2856	144	24	place	place	NOUN
taxlaw-2856	144	25	in	in	ADP
taxlaw-2856	144	26	the	the	DET
taxlaw-2856	144	27	same	same	ADJ
taxlaw-2856	144	28	sense	sense	NOUN
taxlaw-2856	144	29	that	that	SCONJ
taxlaw-2856	144	30	natural	natural	ADJ
taxlaw-2856	144	31	persons	person	NOUN
taxlaw-2856	144	32	can	can	AUX
taxlaw-2856	144	33	.	.	PUNCT
taxlaw-2856	145	1	rather	rather	ADV
taxlaw-2856	145	2	,	,	PUNCT
taxlaw-2856	145	3	i	i	PRON
taxlaw-2856	145	4	will	will	AUX
taxlaw-2856	145	5	argue	argue	VERB
taxlaw-2856	145	6	that	that	SCONJ
taxlaw-2856	145	7	the	the	DET
taxlaw-2856	145	8	distinction	distinction	NOUN
taxlaw-2856	145	9	between	between	ADP
taxlaw-2856	145	10	residents	resident	NOUN
taxlaw-2856	145	11	and	and	CCONJ
taxlaw-2856	145	12	nonresidents	nonresident	NOUN
taxlaw-2856	145	13	derives	derive	VERB
taxlaw-2856	145	14	from	from	ADP
taxlaw-2856	145	15	the	the	DET
taxlaw-2856	145	16	need	need	NOUN
taxlaw-2856	145	17	to	to	PART
taxlaw-2856	145	18	delineate	delineate	VERB
taxlaw-2856	145	19	the	the	DET
taxlaw-2856	145	20	universe	universe	NOUN
taxlaw-2856	145	21	within	within	ADP
taxlaw-2856	145	22	which	which	PRON
taxlaw-2856	145	23	25	25	NUM
taxlaw-2856	145	24	fleming	fleme	VERB
taxlaw-2856	145	25	et	et	PROPN
taxlaw-2856	145	26	al	al	PROPN
taxlaw-2856	145	27	.	.	PROPN
taxlaw-2856	145	28	,	,	PUNCT
taxlaw-2856	145	29	supra	supra	PROPN
taxlaw-2856	145	30	note	note	PROPN
taxlaw-2856	145	31	23	23	NUM
taxlaw-2856	145	32	,	,	PUNCT
taxlaw-2856	145	33	at	at	ADP
taxlaw-2856	145	34	1687–89	1687–89	NUM
taxlaw-2856	145	35	,	,	PUNCT
taxlaw-2856	145	36	1691	1691	NUM
taxlaw-2856	145	37	,	,	PUNCT
taxlaw-2856	145	38	1710	1710	NUM
taxlaw-2856	145	39	;	;	PUNCT
taxlaw-2856	145	40	marian	marian	PROPN
taxlaw-2856	145	41	,	,	PUNCT
taxlaw-2856	145	42	supra	supra	PROPN
taxlaw-2856	145	43	note	note	PROPN
taxlaw-2856	145	44	1	1	NUM
taxlaw-2856	145	45	,	,	PUNCT
taxlaw-2856	145	46	at	at	ADP
taxlaw-2856	145	47	1643	1643	NUM
taxlaw-2856	145	48	,	,	PUNCT
taxlaw-2856	145	49	1653	1653	NUM
taxlaw-2856	145	50	;	;	PUNCT
taxlaw-2856	145	51	shaviro	shaviro	NOUN
taxlaw-2856	145	52	,	,	PUNCT
taxlaw-2856	145	53	supra	supra	PROPN
taxlaw-2856	145	54	note	note	NOUN
taxlaw-2856	145	55	12	12	NUM
taxlaw-2856	145	56	,	,	PUNCT
taxlaw-2856	145	57	at	at	ADP
taxlaw-2856	145	58	381–85	381–85	NUM
taxlaw-2856	145	59	(	(	PUNCT
taxlaw-2856	145	60	distinguishing	distinguish	VERB
taxlaw-2856	145	61	between	between	ADP
taxlaw-2856	145	62	formal	formal	ADJ
taxlaw-2856	145	63	and	and	CCONJ
taxlaw-2856	145	64	substantive	substantive	ADJ
taxlaw-2856	145	65	electivity	electivity	NOUN
taxlaw-2856	145	66	)	)	PUNCT
taxlaw-2856	145	67	;	;	PUNCT
taxlaw-2856	146	1	rosenzweig	rosenzweig	NOUN
taxlaw-2856	146	2	,	,	PUNCT
taxlaw-2856	146	3	supra	supra	ADJ
taxlaw-2856	146	4	note	note	NOUN
taxlaw-2856	146	5	2	2	NUM
taxlaw-2856	146	6	,	,	PUNCT
taxlaw-2856	146	7	at	at	ADP
taxlaw-2856	146	8	495	495	NUM
taxlaw-2856	146	9	;	;	PUNCT
taxlaw-2856	146	10	michael	michael	PROPN
taxlaw-2856	146	11	j.	j.	PROPN
taxlaw-2856	146	12	mcintyre	mcintyre	PROPN
taxlaw-2856	146	13	,	,	PUNCT
taxlaw-2856	146	14	determining	determine	VERB
taxlaw-2856	146	15	the	the	DET
taxlaw-2856	146	16	residence	residence	NOUN
taxlaw-2856	146	17	of	of	ADP
taxlaw-2856	146	18	members	member	NOUN
taxlaw-2856	146	19	of	of	ADP
taxlaw-2856	146	20	a	a	DET
taxlaw-2856	146	21	corporate	corporate	ADJ
taxlaw-2856	146	22	group	group	NOUN
taxlaw-2856	146	23	,	,	PUNCT
taxlaw-2856	146	24	51	51	NUM
taxlaw-2856	146	25	can	can	NOUN
taxlaw-2856	146	26	.	.	PUNCT
taxlaw-2856	147	1	tax	tax	NOUN
taxlaw-2856	147	2	j.	j.	PROPN
taxlaw-2856	147	3	1567	1567	NUM
taxlaw-2856	147	4	,	,	PUNCT
taxlaw-2856	147	5	1571	1571	NUM
taxlaw-2856	147	6	(	(	PUNCT
taxlaw-2856	147	7	2003	2003	NUM
taxlaw-2856	147	8	)	)	PUNCT
taxlaw-2856	147	9	;	;	PUNCT
taxlaw-2856	147	10	aldo	aldo	PROPN
taxlaw-2856	147	11	forgione	forgione	PROPN
taxlaw-2856	147	12	,	,	PUNCT
taxlaw-2856	147	13	clicks	click	NOUN
taxlaw-2856	147	14	and	and	CCONJ
taxlaw-2856	147	15	mortar	mortar	NOUN
taxlaw-2856	147	16	:	:	PUNCT
taxlaw-2856	147	17	taxing	tax	VERB
taxlaw-2856	147	18	multinational	multinational	ADJ
taxlaw-2856	147	19	business	business	NOUN
taxlaw-2856	147	20	profits	profit	NOUN
taxlaw-2856	147	21	in	in	ADP
taxlaw-2856	147	22	the	the	DET
taxlaw-2856	147	23	digital	digital	ADJ
taxlaw-2856	147	24	age	age	NOUN
taxlaw-2856	147	25	,	,	PUNCT
taxlaw-2856	147	26	26	26	NUM
taxlaw-2856	147	27	seattle	seattle	PROPN
taxlaw-2856	147	28	u.	u.	PROPN
taxlaw-2856	147	29	l.	l.	PROPN
taxlaw-2856	147	30	rev	rev	PROPN
taxlaw-2856	147	31	.	.	PROPN
taxlaw-2856	147	32	719	719	NUM
taxlaw-2856	147	33	,	,	PUNCT
taxlaw-2856	147	34	725–26	725–26	NUM
taxlaw-2856	147	35	(	(	PUNCT
taxlaw-2856	147	36	2003	2003	NUM
taxlaw-2856	147	37	)	)	PUNCT
taxlaw-2856	147	38	;	;	PUNCT
taxlaw-2856	147	39	daniel	daniel	PROPN
taxlaw-2856	147	40	shaviro	shaviro	PROPN
taxlaw-2856	147	41	,	,	PUNCT
taxlaw-2856	147	42	why	why	SCONJ
taxlaw-2856	147	43	worldwide	worldwide	ADJ
taxlaw-2856	147	44	welfare	welfare	NOUN
taxlaw-2856	147	45	as	as	ADP
taxlaw-2856	147	46	a	a	DET
taxlaw-2856	147	47	normative	normative	ADJ
taxlaw-2856	147	48	standard	standard	NOUN
taxlaw-2856	147	49	in	in	ADP
taxlaw-2856	147	50	u.s	u.s	PROPN
taxlaw-2856	147	51	.	.	PROPN
taxlaw-2856	147	52	tax	tax	NOUN
taxlaw-2856	147	53	policy	policy	NOUN
taxlaw-2856	147	54	?	?	PUNCT
taxlaw-2856	147	55	,	,	PUNCT
taxlaw-2856	147	56	60	60	NUM
taxlaw-2856	147	57	tax	tax	NOUN
taxlaw-2856	147	58	l.	l.	PROPN
taxlaw-2856	147	59	rev	rev	PROPN
taxlaw-2856	147	60	.	.	PROPN
taxlaw-2856	147	61	155	155	NUM
taxlaw-2856	147	62	,	,	PUNCT
taxlaw-2856	147	63	172	172	NUM
taxlaw-2856	147	64	(	(	PUNCT
taxlaw-2856	147	65	2007	2007	NUM
taxlaw-2856	147	66	)	)	PUNCT
taxlaw-2856	147	67	;	;	PUNCT
taxlaw-2856	147	68	ilan	ilan	PROPN
taxlaw-2856	147	69	benshalom	benshalom	PROPN
taxlaw-2856	147	70	,	,	PUNCT
taxlaw-2856	147	71	the	the	DET
taxlaw-2856	147	72	quest	quest	NOUN
taxlaw-2856	147	73	to	to	PART
taxlaw-2856	147	74	tax	tax	VERB
taxlaw-2856	147	75	financial	financial	ADJ
taxlaw-2856	147	76	income	income	NOUN
taxlaw-2856	147	77	in	in	ADP
taxlaw-2856	147	78	a	a	DET
taxlaw-2856	147	79	global	global	ADJ
taxlaw-2856	147	80	economy	economy	NOUN
taxlaw-2856	147	81	:	:	PUNCT
taxlaw-2856	147	82	emerging	emerge	VERB
taxlaw-2856	147	83	to	to	ADP
taxlaw-2856	147	84	an	an	DET
taxlaw-2856	147	85	allocation	allocation	NOUN
taxlaw-2856	147	86	phase	phase	NOUN
taxlaw-2856	147	87	,	,	PUNCT
taxlaw-2856	147	88	28	28	NUM
taxlaw-2856	147	89	va	va	X
taxlaw-2856	147	90	.	.	PUNCT
taxlaw-2856	148	1	tax	tax	PROPN
taxlaw-2856	148	2	rev	rev	PROPN
taxlaw-2856	148	3	.	.	PROPN
taxlaw-2856	148	4	165	165	NUM
taxlaw-2856	148	5	,	,	PUNCT
taxlaw-2856	148	6	216–17	216–17	NUM
taxlaw-2856	148	7	(	(	PUNCT
taxlaw-2856	148	8	2008	2008	NUM
taxlaw-2856	148	9	)	)	PUNCT
taxlaw-2856	148	10	;	;	PUNCT
taxlaw-2856	148	11	tootle	tootle	NOUN
taxlaw-2856	148	12	,	,	PUNCT
taxlaw-2856	148	13	supra	supra	PROPN
taxlaw-2856	148	14	note	note	NOUN
taxlaw-2856	148	15	2	2	NUM
taxlaw-2856	148	16	,	,	PUNCT
taxlaw-2856	148	17	at	at	ADP
taxlaw-2856	148	18	354	354	NUM
taxlaw-2856	148	19	;	;	PUNCT
taxlaw-2856	148	20	reuven	reuven	PROPN
taxlaw-2856	148	21	s.	s.	PROPN
taxlaw-2856	148	22	avi	avi	PROPN
taxlaw-2856	148	23	-	-	PUNCT
taxlaw-2856	148	24	yonah	yonah	ADJ
taxlaw-2856	148	25	,	,	PUNCT
taxlaw-2856	148	26	globalization	globalization	NOUN
taxlaw-2856	148	27	,	,	PUNCT
taxlaw-2856	148	28	tax	tax	NOUN
taxlaw-2856	148	29	competition	competition	NOUN
taxlaw-2856	148	30	,	,	PUNCT
taxlaw-2856	148	31	and	and	CCONJ
taxlaw-2856	148	32	the	the	DET
taxlaw-2856	148	33	fiscal	fiscal	ADJ
taxlaw-2856	148	34	crisis	crisis	NOUN
taxlaw-2856	148	35	of	of	ADP
taxlaw-2856	148	36	the	the	DET
taxlaw-2856	148	37	welfare	welfare	NOUN
taxlaw-2856	148	38	state	state	NOUN
taxlaw-2856	148	39	,	,	PUNCT
taxlaw-2856	148	40	113	113	NUM
taxlaw-2856	148	41	harv	harv	NOUN
taxlaw-2856	148	42	.	.	PUNCT
taxlaw-2856	149	1	l.	l.	PROPN
taxlaw-2856	149	2	rev	rev	PROPN
taxlaw-2856	149	3	.	.	PROPN
taxlaw-2856	149	4	1573	1573	NUM
taxlaw-2856	149	5	,	,	PUNCT
taxlaw-2856	149	6	1595–96	1595–96	NUM
taxlaw-2856	149	7	(	(	PUNCT
taxlaw-2856	149	8	2000	2000	NUM
taxlaw-2856	149	9	)	)	PUNCT
taxlaw-2856	150	1	[	[	X
taxlaw-2856	150	2	hereinafter	hereinafter	NOUN
taxlaw-2856	150	3	avi	avi	NOUN
taxlaw-2856	150	4	-	-	PUNCT
taxlaw-2856	150	5	yonah	yonah	ADJ
taxlaw-2856	150	6	,	,	PUNCT
taxlaw-2856	150	7	globalization	globalization	NOUN
taxlaw-2856	150	8	]	]	X
taxlaw-2856	150	9	;	;	PUNCT
taxlaw-2856	150	10	john	john	PROPN
taxlaw-2856	150	11	a.	a.	PROPN
taxlaw-2856	150	12	swain	swain	PROPN
taxlaw-2856	150	13	,	,	PUNCT
taxlaw-2856	150	14	same	same	ADJ
taxlaw-2856	150	15	questions	question	NOUN
taxlaw-2856	150	16	,	,	PUNCT
taxlaw-2856	150	17	different	different	ADJ
taxlaw-2856	150	18	answers	answer	NOUN
taxlaw-2856	150	19	:	:	PUNCT
taxlaw-2856	150	20	a	a	DET
taxlaw-2856	150	21	comparative	comparative	ADJ
taxlaw-2856	150	22	look	look	NOUN
taxlaw-2856	150	23	at	at	ADP
taxlaw-2856	150	24	international	international	ADJ
taxlaw-2856	150	25	and	and	CCONJ
taxlaw-2856	150	26	state	state	NOUN
taxlaw-2856	150	27	and	and	CCONJ
taxlaw-2856	150	28	local	local	ADJ
taxlaw-2856	150	29	taxation	taxation	NOUN
taxlaw-2856	150	30	,	,	PUNCT
taxlaw-2856	150	31	50	50	NUM
taxlaw-2856	150	32	ariz	ariz	NOUN
taxlaw-2856	150	33	.	.	PUNCT
taxlaw-2856	151	1	l.	l.	PROPN
taxlaw-2856	151	2	rev	rev	PROPN
taxlaw-2856	151	3	.	.	PROPN
taxlaw-2856	151	4	111	111	NUM
taxlaw-2856	151	5	,	,	PUNCT
taxlaw-2856	151	6	117	117	NUM
taxlaw-2856	151	7	(	(	PUNCT
taxlaw-2856	151	8	2008	2008	NUM
taxlaw-2856	151	9	)	)	PUNCT
taxlaw-2856	151	10	;	;	PUNCT
taxlaw-2856	151	11	reuven	reuven	PROPN
taxlaw-2856	151	12	s.	s.	PROPN
taxlaw-2856	151	13	avi	avi	PROPN
taxlaw-2856	151	14	-	-	PUNCT
taxlaw-2856	151	15	yonah	yonah	ADJ
taxlaw-2856	151	16	,	,	PUNCT
taxlaw-2856	151	17	kimberly	kimberly	NOUN
taxlaw-2856	151	18	a.	a.	NOUN
taxlaw-2856	151	19	clausing	clausing	PROPN
taxlaw-2856	151	20	&	&	CCONJ
taxlaw-2856	151	21	michael	michael	PROPN
taxlaw-2856	151	22	c.	c.	PROPN
taxlaw-2856	151	23	durst	durst	PROPN
taxlaw-2856	151	24	,	,	PUNCT
taxlaw-2856	151	25	allocating	allocate	VERB
taxlaw-2856	151	26	business	business	NOUN
taxlaw-2856	151	27	profits	profit	NOUN
taxlaw-2856	151	28	for	for	ADP
taxlaw-2856	151	29	tax	tax	NOUN
taxlaw-2856	151	30	purposes	purpose	NOUN
taxlaw-2856	151	31	:	:	PUNCT
taxlaw-2856	151	32	a	a	DET
taxlaw-2856	151	33	proposal	proposal	NOUN
taxlaw-2856	151	34	to	to	PART
taxlaw-2856	151	35	adopt	adopt	VERB
taxlaw-2856	151	36	a	a	DET
taxlaw-2856	151	37	formulary	formulary	ADJ
taxlaw-2856	151	38	profit	profit	NOUN
taxlaw-2856	151	39	split	split	NOUN
taxlaw-2856	151	40	,	,	PUNCT
taxlaw-2856	151	41	9	9	NUM
taxlaw-2856	151	42	fla	fla	NOUN
taxlaw-2856	151	43	.	.	PUNCT
taxlaw-2856	152	1	tax	tax	PROPN
taxlaw-2856	152	2	rev	rev	PROPN
taxlaw-2856	152	3	.	.	PROPN
taxlaw-2856	152	4	497	497	NUM
taxlaw-2856	152	5	,	,	PUNCT
taxlaw-2856	152	6	499	499	NUM
taxlaw-2856	152	7	(	(	PUNCT
taxlaw-2856	152	8	2009	2009	NUM
taxlaw-2856	152	9	)	)	PUNCT
taxlaw-2856	153	1	[	[	X
taxlaw-2856	153	2	hereinafter	hereinafter	NOUN
taxlaw-2856	153	3	avi	avi	VERB
taxlaw-2856	153	4	-	-	PUNCT
taxlaw-2856	153	5	yonah	yonah	PROPN
taxlaw-2856	153	6	et	et	PROPN
taxlaw-2856	153	7	al	al	PROPN
taxlaw-2856	153	8	.	.	PROPN
taxlaw-2856	153	9	,	,	PUNCT
taxlaw-2856	153	10	allocating	allocate	VERB
taxlaw-2856	153	11	]	]	PUNCT
taxlaw-2856	153	12	;	;	PUNCT
taxlaw-2856	153	13	stephen	stephen	PROPN
taxlaw-2856	153	14	e.	e.	PROPN
taxlaw-2856	153	15	shay	shay	PROPN
taxlaw-2856	153	16	,	,	PUNCT
taxlaw-2856	153	17	j.	j.	PROPN
taxlaw-2856	153	18	clifton	clifton	PROPN
taxlaw-2856	153	19	fleming	fleming	PROPN
taxlaw-2856	153	20	,	,	PUNCT
taxlaw-2856	153	21	jr	jr	PROPN
taxlaw-2856	153	22	.	.	PROPN
taxlaw-2856	153	23	&	&	CCONJ
taxlaw-2856	153	24	robert	robert	PROPN
taxlaw-2856	153	25	j.	j.	PROPN
taxlaw-2856	153	26	peroni	peroni	PROPN
taxlaw-2856	153	27	,	,	PUNCT
taxlaw-2856	153	28	designing	design	VERB
taxlaw-2856	153	29	a	a	DET
taxlaw-2856	153	30	21st	21st	ADJ
taxlaw-2856	153	31	century	century	NOUN
taxlaw-2856	153	32	corporate	corporate	ADJ
taxlaw-2856	153	33	tax	tax	NOUN
taxlaw-2856	153	34	–	–	PUNCT
taxlaw-2856	153	35	an	an	DET
taxlaw-2856	153	36	advance	advance	NOUN
taxlaw-2856	153	37	u.s	u.s	PROPN
taxlaw-2856	153	38	.	.	PROPN
taxlaw-2856	153	39	minimum	minimum	ADJ
taxlaw-2856	153	40	tax	tax	NOUN
taxlaw-2856	153	41	on	on	ADP
taxlaw-2856	153	42	foreign	foreign	ADJ
taxlaw-2856	153	43	income	income	NOUN
taxlaw-2856	153	44	and	and	CCONJ
taxlaw-2856	153	45	other	other	ADJ
taxlaw-2856	153	46	measures	measure	NOUN
taxlaw-2856	153	47	to	to	PART
taxlaw-2856	153	48	protect	protect	VERB
taxlaw-2856	153	49	the	the	DET
taxlaw-2856	153	50	base	base	NOUN
taxlaw-2856	153	51	,	,	PUNCT
taxlaw-2856	153	52	17	17	NUM
taxlaw-2856	153	53	fla	fla	NOUN
taxlaw-2856	153	54	.	.	PUNCT
taxlaw-2856	154	1	tax	tax	PROPN
taxlaw-2856	154	2	rev	rev	PROPN
taxlaw-2856	154	3	.	.	PROPN
taxlaw-2856	154	4	669	669	NUM
taxlaw-2856	154	5	,	,	PUNCT
taxlaw-2856	154	6	718	718	NUM
taxlaw-2856	154	7	(	(	PUNCT
taxlaw-2856	154	8	2015	2015	NUM
taxlaw-2856	154	9	)	)	PUNCT
taxlaw-2856	154	10	;	;	PUNCT
taxlaw-2856	154	11	susan	susan	PROPN
taxlaw-2856	154	12	c.	c.	PROPN
taxlaw-2856	154	13	morse	morse	PROPN
taxlaw-2856	154	14	,	,	PUNCT
taxlaw-2856	154	15	startup	startup	PROPN
taxlaw-2856	154	16	ltd	ltd	PROPN
taxlaw-2856	154	17	.	.	PROPN
taxlaw-2856	154	18	:	:	PUNCT
taxlaw-2856	154	19	tax	tax	NOUN
taxlaw-2856	154	20	planning	planning	NOUN
taxlaw-2856	154	21	and	and	CCONJ
taxlaw-2856	154	22	initial	initial	ADJ
taxlaw-2856	154	23	incorporation	incorporation	NOUN
taxlaw-2856	154	24	location	location	NOUN
taxlaw-2856	154	25	,	,	PUNCT
taxlaw-2856	154	26	14	14	NUM
taxlaw-2856	154	27	fla	fla	NOUN
taxlaw-2856	154	28	.	.	PUNCT
taxlaw-2856	155	1	tax	tax	PROPN
taxlaw-2856	155	2	rev	rev	PROPN
taxlaw-2856	155	3	.	.	PROPN
taxlaw-2856	156	1	319	319	NUM
taxlaw-2856	156	2	(	(	PUNCT
taxlaw-2856	156	3	2013	2013	NUM
taxlaw-2856	156	4	)	)	PUNCT
taxlaw-2856	156	5	;	;	PUNCT
taxlaw-2856	156	6	daniel	daniel	PROPN
taxlaw-2856	156	7	n.	n.	PROPN
taxlaw-2856	156	8	shaviro	shaviro	PROPN
taxlaw-2856	156	9	,	,	PUNCT
taxlaw-2856	156	10	fixing	fix	VERB
taxlaw-2856	156	11	u.s	u.s	PROPN
taxlaw-2856	156	12	.	.	PROPN
taxlaw-2856	156	13	international	international	ADJ
taxlaw-2856	156	14	taxation	taxation	NOUN
taxlaw-2856	156	15	70–71	70–71	PROPN
taxlaw-2856	156	16	(	(	PUNCT
taxlaw-2856	156	17	2014	2014	NUM
taxlaw-2856	156	18	)	)	PUNCT
taxlaw-2856	157	1	[	[	X
taxlaw-2856	157	2	hereinafter	hereinafter	NOUN
taxlaw-2856	157	3	shaviro	shaviro	NOUN
taxlaw-2856	157	4	,	,	PUNCT
taxlaw-2856	157	5	fixing	fix	VERB
taxlaw-2856	157	6	]	]	PUNCT
taxlaw-2856	157	7	;	;	PUNCT
taxlaw-2856	157	8	avi	avi	NOUN
taxlaw-2856	157	9	-	-	PUNCT
taxlaw-2856	157	10	yonah	yonah	ADJ
taxlaw-2856	157	11	,	,	PUNCT
taxlaw-2856	157	12	supra	supra	ADJ
taxlaw-2856	157	13	note	note	NOUN
taxlaw-2856	157	14	19	19	NUM
taxlaw-2856	157	15	,	,	PUNCT
taxlaw-2856	157	16	at	at	ADP
taxlaw-2856	157	17	528	528	NUM
taxlaw-2856	157	18	.	.	PUNCT
taxlaw-2856	157	19	26	26	NUM
taxlaw-2856	157	20	tillinghast	tillinghast	ADJ
taxlaw-2856	157	21	,	,	PUNCT
taxlaw-2856	157	22	supra	supra	PROPN
taxlaw-2856	157	23	note	note	NOUN
taxlaw-2856	157	24	1	1	NUM
taxlaw-2856	157	25	,	,	PUNCT
taxlaw-2856	157	26	at	at	ADP
taxlaw-2856	157	27	258–66	258–66	NUM
taxlaw-2856	157	28	;	;	PUNCT
taxlaw-2856	157	29	rosenzweig	rosenzweig	NOUN
taxlaw-2856	157	30	,	,	PUNCT
taxlaw-2856	157	31	supra	supra	ADJ
taxlaw-2856	157	32	note	note	NOUN
taxlaw-2856	157	33	2	2	NUM
taxlaw-2856	157	34	,	,	PUNCT
taxlaw-2856	157	35	at	at	ADP
taxlaw-2856	157	36	489	489	NUM
taxlaw-2856	157	37	;	;	PUNCT
taxlaw-2856	157	38	julie	julie	PROPN
taxlaw-2856	157	39	roin	roin	PROPN
taxlaw-2856	157	40	,	,	PUNCT
taxlaw-2856	157	41	can	can	AUX
taxlaw-2856	157	42	the	the	DET
taxlaw-2856	157	43	income	income	NOUN
taxlaw-2856	157	44	tax	tax	NOUN
taxlaw-2856	157	45	be	be	AUX
taxlaw-2856	157	46	saved	save	VERB
taxlaw-2856	157	47	?	?	PUNCT
taxlaw-2856	158	1	the	the	DET
taxlaw-2856	158	2	promise	promise	NOUN
taxlaw-2856	158	3	and	and	CCONJ
taxlaw-2856	158	4	pitfalls	pitfall	NOUN
taxlaw-2856	158	5	of	of	ADP
taxlaw-2856	158	6	adopting	adopt	VERB
taxlaw-2856	158	7	worldwide	worldwide	ADV
taxlaw-2856	158	8	formulary	formulary	ADJ
taxlaw-2856	158	9	apportionment	apportionment	NOUN
taxlaw-2856	158	10	,	,	PUNCT
taxlaw-2856	158	11	61	61	NUM
taxlaw-2856	158	12	tax	tax	NOUN
taxlaw-2856	158	13	l.	l.	PROPN
taxlaw-2856	158	14	rev	rev	PROPN
taxlaw-2856	158	15	.	.	PROPN
taxlaw-2856	158	16	169	169	NUM
taxlaw-2856	158	17	,	,	PUNCT
taxlaw-2856	158	18	189	189	NUM
taxlaw-2856	158	19	(	(	PUNCT
taxlaw-2856	158	20	2008	2008	NUM
taxlaw-2856	158	21	)	)	PUNCT
taxlaw-2856	158	22	;	;	PUNCT
taxlaw-2856	158	23	kirsch	kirsch	PROPN
taxlaw-2856	158	24	,	,	PUNCT
taxlaw-2856	158	25	supra	supra	PROPN
taxlaw-2856	158	26	note	note	PROPN
taxlaw-2856	158	27	8	8	NUM
taxlaw-2856	158	28	,	,	PUNCT
taxlaw-2856	158	29	at	at	ADP
taxlaw-2856	158	30	568	568	NUM
taxlaw-2856	158	31	;	;	PUNCT
taxlaw-2856	158	32	reuven	reuven	PROPN
taxlaw-2856	158	33	s.	s.	PROPN
taxlaw-2856	158	34	avi	avi	PROPN
taxlaw-2856	158	35	-	-	PUNCT
taxlaw-2856	158	36	yonah	yonah	PROPN
taxlaw-2856	158	37	,	,	PUNCT
taxlaw-2856	158	38	for	for	ADP
taxlaw-2856	158	39	haven	haven	NOUN
taxlaw-2856	158	40	's	's	PART
taxlaw-2856	158	41	sake	sake	NOUN
taxlaw-2856	158	42	:	:	PUNCT
taxlaw-2856	158	43	reflections	reflection	NOUN
taxlaw-2856	158	44	on	on	ADP
taxlaw-2856	158	45	inversion	inversion	NOUN
taxlaw-2856	158	46	transactions	transaction	NOUN
taxlaw-2856	158	47	,	,	PUNCT
taxlaw-2856	158	48	95	95	NUM
taxlaw-2856	158	49	tax	tax	NOUN
taxlaw-2856	158	50	notes	note	NOUN
taxlaw-2856	158	51	1793	1793	NUM
taxlaw-2856	158	52	,	,	PUNCT
taxlaw-2856	158	53	1797	1797	NUM
taxlaw-2856	158	54	(	(	PUNCT
taxlaw-2856	158	55	june	june	PROPN
taxlaw-2856	158	56	17	17	NUM
taxlaw-2856	158	57	,	,	PUNCT
taxlaw-2856	158	58	2002	2002	NUM
taxlaw-2856	158	59	)	)	PUNCT
taxlaw-2856	158	60	.	.	PUNCT
taxlaw-2856	159	1	27	27	NUM
taxlaw-2856	159	2	rudnick	rudnick	NOUN
taxlaw-2856	159	3	,	,	PUNCT
taxlaw-2856	159	4	supra	supra	PROPN
taxlaw-2856	159	5	note	note	PROPN
taxlaw-2856	159	6	22	22	NUM
taxlaw-2856	159	7	,	,	PUNCT
taxlaw-2856	159	8	at	at	ADP
taxlaw-2856	159	9	994	994	NUM
taxlaw-2856	159	10	;	;	PUNCT
taxlaw-2856	159	11	marian	marian	PROPN
taxlaw-2856	159	12	,	,	PUNCT
taxlaw-2856	159	13	supra	supra	PROPN
taxlaw-2856	159	14	note	note	PROPN
taxlaw-2856	159	15	1	1	NUM
taxlaw-2856	159	16	,	,	PUNCT
taxlaw-2856	159	17	at	at	ADP
taxlaw-2856	159	18	1615	1615	NUM
taxlaw-2856	159	19	,	,	PUNCT
taxlaw-2856	159	20	1642	1642	NUM
taxlaw-2856	159	21	(	(	PUNCT
taxlaw-2856	159	22	describing	describe	VERB
taxlaw-2856	159	23	this	this	DET
taxlaw-2856	159	24	view	view	NOUN
taxlaw-2856	159	25	)	)	PUNCT
taxlaw-2856	159	26	;	;	PUNCT
taxlaw-2856	159	27	reuven	reuven	PROPN
taxlaw-2856	159	28	s.	s.	PROPN
taxlaw-2856	159	29	avi	avi	PROPN
taxlaw-2856	159	30	-	-	PUNCT
taxlaw-2856	159	31	yonah	yonah	ADJ
taxlaw-2856	159	32	,	,	PUNCT
taxlaw-2856	159	33	corporations	corporation	NOUN
taxlaw-2856	159	34	,	,	PUNCT
taxlaw-2856	159	35	society	society	NOUN
taxlaw-2856	159	36	,	,	PUNCT
taxlaw-2856	159	37	and	and	CCONJ
taxlaw-2856	159	38	the	the	DET
taxlaw-2856	159	39	state	state	NOUN
taxlaw-2856	159	40	:	:	PUNCT
taxlaw-2856	159	41	a	a	DET
taxlaw-2856	159	42	defense	defense	NOUN
taxlaw-2856	159	43	of	of	ADP
taxlaw-2856	159	44	the	the	DET
taxlaw-2856	159	45	corporate	corporate	ADJ
taxlaw-2856	159	46	tax	tax	NOUN
taxlaw-2856	159	47	,	,	PUNCT
taxlaw-2856	159	48	90	90	NUM
taxlaw-2856	159	49	va	va	NOUN
taxlaw-2856	159	50	.	.	PUNCT
taxlaw-2856	160	1	l.	l.	PROPN
taxlaw-2856	160	2	rev	rev	PROPN
taxlaw-2856	160	3	.	.	PROPN
taxlaw-2856	160	4	1193	1193	NUM
taxlaw-2856	160	5	,	,	PUNCT
taxlaw-2856	160	6	1205–06	1205–06	NUM
taxlaw-2856	160	7	(	(	PUNCT
taxlaw-2856	160	8	2004	2004	NUM
taxlaw-2856	160	9	)	)	PUNCT
taxlaw-2856	160	10	;	;	PUNCT
taxlaw-2856	160	11	kirsch	kirsch	PROPN
taxlaw-2856	160	12	,	,	PUNCT
taxlaw-2856	160	13	supra	supra	PROPN
taxlaw-2856	160	14	note	note	PROPN
taxlaw-2856	160	15	8	8	NUM
taxlaw-2856	160	16	,	,	PUNCT
taxlaw-2856	160	17	at	at	ADP
taxlaw-2856	160	18	551–67	551–67	NUM
taxlaw-2856	160	19	;	;	PUNCT
taxlaw-2856	160	20	andrew	andrew	PROPN
taxlaw-2856	160	21	mun	mun	PROPN
taxlaw-2856	160	22	,	,	PUNCT
taxlaw-2856	160	23	reinterpreting	reinterpret	VERB
taxlaw-2856	160	24	corporate	corporate	ADJ
taxlaw-2856	160	25	inversions	inversion	NOUN
taxlaw-2856	160	26	:	:	PUNCT
taxlaw-2856	160	27	non	non	ADJ
taxlaw-2856	160	28	-	-	ADJ
taxlaw-2856	160	29	tax	tax	ADJ
taxlaw-2856	160	30	competitions	competition	NOUN
taxlaw-2856	160	31	and	and	CCONJ
taxlaw-2856	160	32	frictions	friction	NOUN
taxlaw-2856	160	33	,	,	PUNCT
taxlaw-2856	160	34	126	126	NUM
taxlaw-2856	160	35	yale	yale	PROPN
taxlaw-2856	160	36	l.j	l.j	PROPN
taxlaw-2856	160	37	.	.	PROPN
taxlaw-2856	160	38	2152	2152	NUM
taxlaw-2856	160	39	(	(	PUNCT
taxlaw-2856	160	40	2017	2017	NUM
taxlaw-2856	160	41	)	)	PUNCT
taxlaw-2856	160	42	(	(	PUNCT
taxlaw-2856	160	43	solution	solution	NOUN
taxlaw-2856	160	44	to	to	ADP
taxlaw-2856	160	45	problem	problem	NOUN
taxlaw-2856	160	46	of	of	ADP
taxlaw-2856	160	47	corporate	corporate	ADJ
taxlaw-2856	160	48	inversions	inversion	NOUN
taxlaw-2856	160	49	is	be	AUX
taxlaw-2856	160	50	to	to	PART
taxlaw-2856	160	51	align	align	VERB
taxlaw-2856	160	52	tax	tax	NOUN
taxlaw-2856	160	53	paid	pay	VERB
taxlaw-2856	160	54	with	with	ADP
taxlaw-2856	160	55	benefits	benefit	NOUN
taxlaw-2856	160	56	)	)	PUNCT
taxlaw-2856	160	57	.	.	PUNCT
taxlaw-2856	161	1	cf	cf	NOUN
taxlaw-2856	161	2	.	.	PUNCT
taxlaw-2856	162	1	j.	j.	PROPN
taxlaw-2856	162	2	clifton	clifton	PROPN
taxlaw-2856	162	3	fleming	fleming	PROPN
taxlaw-2856	162	4	,	,	PUNCT
taxlaw-2856	162	5	jr	jr	PROPN
taxlaw-2856	162	6	.	.	PROPN
taxlaw-2856	162	7	,	,	PUNCT
taxlaw-2856	162	8	robert	robert	PROPN
taxlaw-2856	162	9	j.	j.	PROPN
taxlaw-2856	162	10	peroni	peroni	PROPN
taxlaw-2856	162	11	&	&	CCONJ
taxlaw-2856	162	12	stephen	stephen	PROPN
taxlaw-2856	162	13	e.	e.	PROPN
taxlaw-2856	162	14	shay	shay	PROPN
taxlaw-2856	162	15	,	,	PUNCT
taxlaw-2856	162	16	fairness	fairness	NOUN
taxlaw-2856	162	17	in	in	ADP
taxlaw-2856	162	18	international	international	ADJ
taxlaw-2856	162	19	taxation	taxation	NOUN
taxlaw-2856	162	20	:	:	PUNCT
taxlaw-2856	162	21	the	the	DET
taxlaw-2856	162	22	ability	ability	NOUN
taxlaw-2856	162	23	-	-	PUNCT
taxlaw-2856	162	24	to	to	ADP
taxlaw-2856	162	25	-	-	PUNCT
taxlaw-2856	162	26	pay	pay	VERB
taxlaw-2856	162	27	case	case	NOUN
taxlaw-2856	162	28	for	for	ADP
taxlaw-2856	162	29	taxing	tax	VERB
taxlaw-2856	162	30	worldwide	worldwide	ADJ
taxlaw-2856	162	31	income	income	NOUN
taxlaw-2856	162	32	,	,	PUNCT
taxlaw-2856	162	33	5	5	NUM
taxlaw-2856	162	34	fla	fla	NOUN
taxlaw-2856	162	35	.	.	PUNCT
taxlaw-2856	163	1	tax	tax	PROPN
taxlaw-2856	163	2	rev	rev	PROPN
taxlaw-2856	163	3	.	.	PROPN
taxlaw-2856	163	4	299	299	NUM
taxlaw-2856	163	5	,	,	PUNCT
taxlaw-2856	163	6	315	315	NUM
taxlaw-2856	163	7	(	(	PUNCT
taxlaw-2856	163	8	2001	2001	NUM
taxlaw-2856	163	9	)	)	PUNCT
taxlaw-2856	163	10	;	;	PUNCT
taxlaw-2856	163	11	stephen	stephen	PROPN
taxlaw-2856	163	12	e.	e.	PROPN
taxlaw-2856	163	13	shay	shay	PROPN
taxlaw-2856	163	14	,	,	PUNCT
taxlaw-2856	163	15	j.	j.	PROPN
taxlaw-2856	163	16	clifton	clifton	PROPN
taxlaw-2856	163	17	fleming	fleming	PROPN
taxlaw-2856	163	18	,	,	PUNCT
taxlaw-2856	163	19	jr	jr	PROPN
taxlaw-2856	163	20	.	.	PROPN
taxlaw-2856	163	21	&	&	CCONJ
taxlaw-2856	163	22	robert	robert	PROPN
taxlaw-2856	163	23	j.	j.	PROPN
taxlaw-2856	163	24	peroni	peroni	PROPN
taxlaw-2856	163	25	,	,	PUNCT
taxlaw-2856	163	26	the	the	DET
taxlaw-2856	163	27	david	david	PROPN
taxlaw-2856	163	28	r.	r.	PROPN
taxlaw-2856	163	29	tillinghast	tillinghast	PROPN
taxlaw-2856	163	30	lecture	lecture	PROPN
taxlaw-2856	163	31	:	:	PUNCT
taxlaw-2856	163	32	‘	'	PUNCT
taxlaw-2856	163	33	what	what	PRON
taxlaw-2856	163	34	’s	’	VERB
taxlaw-2856	163	35	source	source	NOUN
taxlaw-2856	163	36	got	get	VERB
taxlaw-2856	163	37	to	to	PART
taxlaw-2856	163	38	do	do	VERB
taxlaw-2856	163	39	with	with	ADP
taxlaw-2856	163	40	it	it	PRON
taxlaw-2856	163	41	?	?	PUNCT
taxlaw-2856	163	42	’	'	PUNCT
taxlaw-2856	164	1	source	source	NOUN
taxlaw-2856	164	2	rules	rule	NOUN
taxlaw-2856	164	3	and	and	CCONJ
taxlaw-2856	164	4	u.s	u.s	PROPN
taxlaw-2856	164	5	.	.	PROPN
taxlaw-2856	164	6	international	international	ADJ
taxlaw-2856	164	7	taxation	taxation	NOUN
taxlaw-2856	164	8	,	,	PUNCT
taxlaw-2856	164	9	56	56	NUM
taxlaw-2856	164	10	tax	tax	NOUN
taxlaw-2856	164	11	l.	l.	PROPN
taxlaw-2856	164	12	rev	rev	PROPN
taxlaw-2856	164	13	.	.	PROPN
taxlaw-2856	164	14	81	81	NUM
taxlaw-2856	164	15	,	,	PUNCT
taxlaw-2856	164	16	104–05	104–05	NUM
taxlaw-2856	164	17	(	(	PUNCT
taxlaw-2856	164	18	2002	2002	NUM
taxlaw-2856	164	19	)	)	PUNCT
taxlaw-2856	164	20	.	.	PUNCT
taxlaw-2856	165	1	28	28	NUM
taxlaw-2856	165	2	fleming	fleme	VERB
taxlaw-2856	165	3	et	et	PROPN
taxlaw-2856	165	4	al	al	PROPN
taxlaw-2856	165	5	.	.	PROPN
taxlaw-2856	165	6	,	,	PUNCT
taxlaw-2856	165	7	supra	supra	PROPN
taxlaw-2856	165	8	note	note	PROPN
taxlaw-2856	165	9	23	23	NUM
taxlaw-2856	165	10	;	;	PUNCT
taxlaw-2856	165	11	marian	marian	PROPN
taxlaw-2856	165	12	,	,	PUNCT
taxlaw-2856	165	13	supra	supra	PROPN
taxlaw-2856	165	14	note	note	PROPN
taxlaw-2856	165	15	1	1	NUM
taxlaw-2856	165	16	;	;	PUNCT
taxlaw-2856	165	17	mcintyre	mcintyre	PROPN
taxlaw-2856	165	18	,	,	PUNCT
taxlaw-2856	165	19	supra	supra	PROPN
taxlaw-2856	165	20	note	note	PROPN
taxlaw-2856	165	21	25	25	NUM
taxlaw-2856	165	22	,	,	PUNCT
taxlaw-2856	165	23	at	at	ADP
taxlaw-2856	165	24	1570	1570	NUM
taxlaw-2856	165	25	.	.	PUNCT
taxlaw-2856	165	26	29	29	NUM
taxlaw-2856	165	27	on	on	ADP
taxlaw-2856	165	28	rare	rare	ADJ
taxlaw-2856	165	29	occasion	occasion	NOUN
taxlaw-2856	165	30	,	,	PUNCT
taxlaw-2856	165	31	the	the	DET
taxlaw-2856	165	32	assumption	assumption	NOUN
taxlaw-2856	165	33	is	be	AUX
taxlaw-2856	165	34	explicit	explicit	ADJ
taxlaw-2856	165	35	.	.	PUNCT
taxlaw-2856	166	1	see	see	VERB
taxlaw-2856	166	2	,	,	PUNCT
taxlaw-2856	166	3	e.g.	e.g.	ADV
taxlaw-2856	166	4	,	,	PUNCT
taxlaw-2856	166	5	tillinghast	tillinghast	ADJ
taxlaw-2856	166	6	,	,	PUNCT
taxlaw-2856	166	7	supra	supra	PROPN
taxlaw-2856	166	8	note	note	NOUN
taxlaw-2856	166	9	1	1	NUM
taxlaw-2856	166	10	,	,	PUNCT
taxlaw-2856	166	11	at	at	ADP
taxlaw-2856	166	12	239–40	239–40	NUM
taxlaw-2856	166	13	;	;	PUNCT
taxlaw-2856	166	14	rosenzweig	rosenzweig	NOUN
taxlaw-2856	166	15	,	,	PUNCT
taxlaw-2856	166	16	supra	supra	ADJ
taxlaw-2856	166	17	note	note	NOUN
taxlaw-2856	166	18	2	2	NUM
taxlaw-2856	166	19	,	,	PUNCT
taxlaw-2856	166	20	at	at	ADP
taxlaw-2856	166	21	475	475	NUM
taxlaw-2856	166	22	(	(	PUNCT
taxlaw-2856	166	23	“	"	PUNCT
taxlaw-2856	166	24	[	[	X
taxlaw-2856	166	25	t]his	t]his	DET
taxlaw-2856	166	26	article	article	NOUN
taxlaw-2856	166	27	assumes	assume	VERB
taxlaw-2856	166	28	that	that	SCONJ
taxlaw-2856	166	29	the	the	DET
taxlaw-2856	166	30	united	united	PROPN
taxlaw-2856	166	31	states	states	PROPN
taxlaw-2856	166	32	has	have	VERB
taxlaw-2856	166	33	an	an	DET
taxlaw-2856	166	34	income	income	NOUN
taxlaw-2856	166	35	tax	tax	NOUN
taxlaw-2856	166	36	that	that	PRON
taxlaw-2856	166	37	turns	turn	VERB
taxlaw-2856	166	38	,	,	PUNCT
taxlaw-2856	166	39	in	in	ADP
taxlaw-2856	166	40	part	part	NOUN
taxlaw-2856	166	41	,	,	PUNCT
taxlaw-2856	166	42	on	on	ADP
taxlaw-2856	166	43	the	the	DET
taxlaw-2856	166	44	residency	residency	NOUN
taxlaw-2856	166	45	of	of	ADP
taxlaw-2856	166	46	corporations	corporation	NOUN
taxlaw-2856	166	47	…	…	PUNCT
taxlaw-2856	166	48	”	"	PUNCT
taxlaw-2856	166	49	)	)	PUNCT
taxlaw-2856	166	50	.	.	PUNCT
taxlaw-2856	167	1	12	12	NUM
taxlaw-2856	167	2	columbia	columbia	PROPN
taxlaw-2856	167	3	journal	journal	PROPN
taxlaw-2856	167	4	of	of	ADP
taxlaw-2856	167	5	tax	tax	NOUN
taxlaw-2856	167	6	law	law	NOUN
taxlaw-2856	167	7	[	[	X
taxlaw-2856	167	8	vol.9:5	vol.9:5	NOUN
taxlaw-2856	167	9	certain	certain	ADJ
taxlaw-2856	167	10	norms	norm	NOUN
taxlaw-2856	167	11	of	of	ADP
taxlaw-2856	167	12	distributive	distributive	ADJ
taxlaw-2856	167	13	justice	justice	NOUN
taxlaw-2856	167	14	operate	operate	VERB
taxlaw-2856	167	15	and	and	CCONJ
taxlaw-2856	167	16	that	that	SCONJ
taxlaw-2856	167	17	,	,	PUNCT
taxlaw-2856	167	18	as	as	ADP
taxlaw-2856	167	19	the	the	DET
taxlaw-2856	167	20	nature	nature	NOUN
taxlaw-2856	167	21	of	of	ADP
taxlaw-2856	167	22	the	the	DET
taxlaw-2856	167	23	corporate	corporate	ADJ
taxlaw-2856	167	24	entity	entity	NOUN
taxlaw-2856	167	25	precludes	preclude	VERB
taxlaw-2856	167	26	its	its	PRON
taxlaw-2856	167	27	membership	membership	NOUN
taxlaw-2856	167	28	in	in	ADP
taxlaw-2856	167	29	any	any	DET
taxlaw-2856	167	30	scheme	scheme	NOUN
taxlaw-2856	167	31	of	of	ADP
taxlaw-2856	167	32	distributive	distributive	ADJ
taxlaw-2856	167	33	justice	justice	NOUN
taxlaw-2856	167	34	,	,	PUNCT
taxlaw-2856	167	35	the	the	DET
taxlaw-2856	167	36	categories	category	NOUN
taxlaw-2856	167	37	of	of	ADP
taxlaw-2856	167	38	“	"	PUNCT
taxlaw-2856	167	39	resident	resident	NOUN
taxlaw-2856	167	40	”	"	PUNCT
taxlaw-2856	167	41	and	and	CCONJ
taxlaw-2856	167	42	“	"	PUNCT
taxlaw-2856	167	43	nonresident	nonresident	NOUN
taxlaw-2856	167	44	”	"	PUNCT
taxlaw-2856	167	45	are	be	AUX
taxlaw-2856	167	46	inapplicable	inapplicable	ADJ
taxlaw-2856	167	47	to	to	ADP
taxlaw-2856	167	48	it	it	PRON
taxlaw-2856	167	49	.	.	PUNCT
taxlaw-2856	168	1	part	part	NOUN
taxlaw-2856	168	2	ii	ii	PROPN
taxlaw-2856	168	3	will	will	AUX
taxlaw-2856	168	4	explore	explore	VERB
taxlaw-2856	168	5	why	why	SCONJ
taxlaw-2856	168	6	residence	residence	NOUN
taxlaw-2856	168	7	is	be	AUX
taxlaw-2856	168	8	a	a	DET
taxlaw-2856	168	9	relevant	relevant	ADJ
taxlaw-2856	168	10	attribute	attribute	NOUN
taxlaw-2856	168	11	when	when	SCONJ
taxlaw-2856	168	12	determining	determine	VERB
taxlaw-2856	168	13	the	the	DET
taxlaw-2856	168	14	tax	tax	NOUN
taxlaw-2856	168	15	liability	liability	NOUN
taxlaw-2856	168	16	of	of	ADP
taxlaw-2856	168	17	individuals	individual	NOUN
taxlaw-2856	168	18	.	.	PUNCT
taxlaw-2856	169	1	it	it	PRON
taxlaw-2856	169	2	will	will	AUX
taxlaw-2856	169	3	explain	explain	VERB
taxlaw-2856	169	4	that	that	SCONJ
taxlaw-2856	169	5	income	income	NOUN
taxlaw-2856	169	6	tax	tax	NOUN
taxlaw-2856	169	7	is	be	AUX
taxlaw-2856	169	8	an	an	DET
taxlaw-2856	169	9	application	application	NOUN
taxlaw-2856	169	10	of	of	ADP
taxlaw-2856	169	11	the	the	DET
taxlaw-2856	169	12	principle	principle	NOUN
taxlaw-2856	169	13	that	that	SCONJ
taxlaw-2856	169	14	tax	tax	NOUN
taxlaw-2856	169	15	liability	liability	NOUN
taxlaw-2856	169	16	should	should	AUX
taxlaw-2856	169	17	accord	accord	VERB
taxlaw-2856	169	18	with	with	ADP
taxlaw-2856	169	19	ability	ability	NOUN
taxlaw-2856	169	20	-	-	PUNCT
taxlaw-2856	169	21	to	to	ADP
taxlaw-2856	169	22	-	-	PUNCT
taxlaw-2856	169	23	pay	pay	VERB
taxlaw-2856	169	24	and	and	CCONJ
taxlaw-2856	169	25	that	that	SCONJ
taxlaw-2856	169	26	,	,	PUNCT
taxlaw-2856	169	27	in	in	ADP
taxlaw-2856	169	28	turn	turn	NOUN
taxlaw-2856	169	29	,	,	PUNCT
taxlaw-2856	169	30	ability	ability	NOUN
taxlaw-2856	169	31	-	-	PUNCT
taxlaw-2856	169	32	to	to	ADP
taxlaw-2856	169	33	-	-	PUNCT
taxlaw-2856	169	34	pay	pay	VERB
taxlaw-2856	169	35	derives	derive	NOUN
taxlaw-2856	169	36	from	from	ADP
taxlaw-2856	169	37	a	a	DET
taxlaw-2856	169	38	certain	certain	ADJ
taxlaw-2856	169	39	set	set	NOUN
taxlaw-2856	169	40	of	of	ADP
taxlaw-2856	169	41	conceptions	conception	NOUN
taxlaw-2856	169	42	regarding	regard	VERB
taxlaw-2856	169	43	distributive	distributive	ADJ
taxlaw-2856	169	44	justice	justice	NOUN
taxlaw-2856	169	45	.	.	PUNCT
taxlaw-2856	170	1	under	under	ADP
taxlaw-2856	170	2	these	these	DET
taxlaw-2856	170	3	conceptions	conception	NOUN
taxlaw-2856	170	4	,	,	PUNCT
taxlaw-2856	170	5	distributive	distributive	ADJ
taxlaw-2856	170	6	justice	justice	NOUN
taxlaw-2856	170	7	is	be	AUX
taxlaw-2856	170	8	not	not	PART
taxlaw-2856	170	9	universal	universal	ADJ
taxlaw-2856	170	10	in	in	ADP
taxlaw-2856	170	11	scope	scope	NOUN
taxlaw-2856	170	12	,	,	PUNCT
taxlaw-2856	170	13	but	but	CCONJ
taxlaw-2856	170	14	applies	apply	VERB
taxlaw-2856	170	15	only	only	ADV
taxlaw-2856	170	16	to	to	ADP
taxlaw-2856	170	17	those	those	PRON
taxlaw-2856	170	18	with	with	ADP
taxlaw-2856	170	19	a	a	DET
taxlaw-2856	170	20	significant	significant	ADJ
taxlaw-2856	170	21	personal	personal	ADJ
taxlaw-2856	170	22	connection	connection	NOUN
taxlaw-2856	170	23	to	to	ADP
taxlaw-2856	170	24	a	a	DET
taxlaw-2856	170	25	given	give	VERB
taxlaw-2856	170	26	society	society	NOUN
taxlaw-2856	170	27	.	.	PUNCT
taxlaw-2856	171	1	residents	resident	NOUN
taxlaw-2856	171	2	are	be	AUX
taxlaw-2856	171	3	those	those	PRON
taxlaw-2856	171	4	who	who	PRON
taxlaw-2856	171	5	are	be	AUX
taxlaw-2856	171	6	subject	subject	ADJ
taxlaw-2856	171	7	to	to	ADP
taxlaw-2856	171	8	taxation	taxation	NOUN
taxlaw-2856	171	9	in	in	ADP
taxlaw-2856	171	10	accordance	accordance	NOUN
taxlaw-2856	171	11	with	with	ADP
taxlaw-2856	171	12	their	their	PRON
taxlaw-2856	171	13	ability	ability	NOUN
taxlaw-2856	171	14	to	to	PART
taxlaw-2856	171	15	pay	pay	VERB
taxlaw-2856	171	16	.	.	PUNCT
taxlaw-2856	172	1	for	for	ADP
taxlaw-2856	172	2	nonresidents	nonresident	NOUN
taxlaw-2856	172	3	,	,	PUNCT
taxlaw-2856	172	4	the	the	DET
taxlaw-2856	172	5	guiding	guide	VERB
taxlaw-2856	172	6	principle	principle	NOUN
taxlaw-2856	172	7	in	in	ADP
taxlaw-2856	172	8	determining	determine	VERB
taxlaw-2856	172	9	tax	tax	NOUN
taxlaw-2856	172	10	liability	liability	NOUN
taxlaw-2856	172	11	is	be	AUX
taxlaw-2856	172	12	not	not	PART
taxlaw-2856	172	13	distributive	distributive	ADJ
taxlaw-2856	172	14	justice	justice	NOUN
taxlaw-2856	172	15	but	but	CCONJ
taxlaw-2856	172	16	rather	rather	ADV
taxlaw-2856	172	17	commutative	commutative	ADJ
taxlaw-2856	172	18	justice	justice	NOUN
taxlaw-2856	172	19	.	.	PUNCT
taxlaw-2856	173	1	part	part	NOUN
taxlaw-2856	173	2	iii	iii	PRON
taxlaw-2856	173	3	will	will	AUX
taxlaw-2856	173	4	examine	examine	VERB
taxlaw-2856	173	5	whether	whether	SCONJ
taxlaw-2856	173	6	the	the	DET
taxlaw-2856	173	7	concept	concept	NOUN
taxlaw-2856	173	8	of	of	ADP
taxlaw-2856	173	9	residence	residence	NOUN
taxlaw-2856	173	10	is	be	AUX
taxlaw-2856	173	11	applicable	applicable	ADJ
taxlaw-2856	173	12	to	to	ADP
taxlaw-2856	173	13	corporations	corporation	NOUN
taxlaw-2856	173	14	.	.	PUNCT
taxlaw-2856	174	1	it	it	PRON
taxlaw-2856	174	2	will	will	AUX
taxlaw-2856	174	3	argue	argue	VERB
taxlaw-2856	174	4	that	that	SCONJ
taxlaw-2856	174	5	as	as	SCONJ
taxlaw-2856	174	6	corporations	corporation	NOUN
taxlaw-2856	174	7	have	have	VERB
taxlaw-2856	174	8	no	no	DET
taxlaw-2856	174	9	personal	personal	ADJ
taxlaw-2856	174	10	identity	identity	NOUN
taxlaw-2856	174	11	,	,	PUNCT
taxlaw-2856	174	12	experience	experience	NOUN
taxlaw-2856	174	13	neither	neither	CCONJ
taxlaw-2856	174	14	pleasure	pleasure	NOUN
taxlaw-2856	174	15	nor	nor	CCONJ
taxlaw-2856	174	16	pain	pain	NOUN
taxlaw-2856	174	17	,	,	PUNCT
taxlaw-2856	174	18	have	have	VERB
taxlaw-2856	174	19	no	no	DET
taxlaw-2856	174	20	personal	personal	ADJ
taxlaw-2856	174	21	attachments	attachment	NOUN
taxlaw-2856	174	22	,	,	PUNCT
taxlaw-2856	174	23	and	and	CCONJ
taxlaw-2856	174	24	are	be	AUX
taxlaw-2856	174	25	not	not	PART
taxlaw-2856	174	26	kantian	kantian	ADJ
taxlaw-2856	174	27	rational	rational	ADJ
taxlaw-2856	174	28	beings	being	NOUN
taxlaw-2856	174	29	,	,	PUNCT
taxlaw-2856	174	30	they	they	PRON
taxlaw-2856	174	31	can	can	AUX
taxlaw-2856	174	32	not	not	PART
taxlaw-2856	174	33	be	be	AUX
taxlaw-2856	174	34	members	member	NOUN
taxlaw-2856	174	35	of	of	ADP
taxlaw-2856	174	36	a	a	DET
taxlaw-2856	174	37	collective	collective	NOUN
taxlaw-2856	174	38	to	to	PART
taxlaw-2856	174	39	which	which	PRON
taxlaw-2856	174	40	the	the	DET
taxlaw-2856	174	41	terms	term	NOUN
taxlaw-2856	174	42	of	of	ADP
taxlaw-2856	174	43	distributive	distributive	ADJ
taxlaw-2856	174	44	justice	justice	NOUN
taxlaw-2856	174	45	apply	apply	VERB
taxlaw-2856	174	46	.	.	PUNCT
taxlaw-2856	175	1	part	part	NOUN
taxlaw-2856	175	2	iv	iv	NUM
taxlaw-2856	175	3	distinguishes	distinguish	VERB
taxlaw-2856	175	4	between	between	ADP
taxlaw-2856	175	5	corporations	corporation	NOUN
taxlaw-2856	175	6	and	and	CCONJ
taxlaw-2856	175	7	their	their	PRON
taxlaw-2856	175	8	shareholders	shareholder	NOUN
taxlaw-2856	175	9	.	.	PUNCT
taxlaw-2856	176	1	although	although	SCONJ
taxlaw-2856	176	2	corporations	corporation	NOUN
taxlaw-2856	176	3	can	can	AUX
taxlaw-2856	176	4	not	not	PART
taxlaw-2856	176	5	be	be	AUX
taxlaw-2856	176	6	residents	resident	NOUN
taxlaw-2856	176	7	of	of	ADP
taxlaw-2856	176	8	a	a	DET
taxlaw-2856	176	9	country	country	NOUN
taxlaw-2856	176	10	,	,	PUNCT
taxlaw-2856	176	11	individual	individual	ADJ
taxlaw-2856	176	12	shareholders	shareholder	NOUN
taxlaw-2856	176	13	can	can	AUX
taxlaw-2856	176	14	,	,	PUNCT
taxlaw-2856	176	15	and	and	CCONJ
taxlaw-2856	176	16	as	as	ADP
taxlaw-2856	176	17	computing	compute	VERB
taxlaw-2856	176	18	their	their	PRON
taxlaw-2856	176	19	ability	ability	NOUN
taxlaw-2856	176	20	-	-	PUNCT
taxlaw-2856	176	21	to	to	ADP
taxlaw-2856	176	22	-	-	PUNCT
taxlaw-2856	176	23	pay	pay	NOUN
taxlaw-2856	176	24	requires	require	VERB
taxlaw-2856	176	25	taking	take	VERB
taxlaw-2856	176	26	into	into	ADP
taxlaw-2856	176	27	account	account	NOUN
taxlaw-2856	176	28	their	their	PRON
taxlaw-2856	176	29	accession	accession	NOUN
taxlaw-2856	176	30	to	to	ADP
taxlaw-2856	176	31	wealth	wealth	NOUN
taxlaw-2856	176	32	derived	derive	VERB
taxlaw-2856	176	33	from	from	ADP
taxlaw-2856	176	34	shareholding	shareholding	NOUN
taxlaw-2856	176	35	,	,	PUNCT
taxlaw-2856	176	36	a	a	DET
taxlaw-2856	176	37	means	mean	NOUN
taxlaw-2856	176	38	must	must	AUX
taxlaw-2856	176	39	be	be	AUX
taxlaw-2856	176	40	found	find	VERB
taxlaw-2856	176	41	whereby	whereby	SCONJ
taxlaw-2856	176	42	to	to	PART
taxlaw-2856	176	43	tax	tax	VERB
taxlaw-2856	176	44	them	they	PRON
taxlaw-2856	176	45	on	on	ADP
taxlaw-2856	176	46	that	that	DET
taxlaw-2856	176	47	income	income	NOUN
taxlaw-2856	176	48	.	.	PUNCT
taxlaw-2856	177	1	in	in	ADP
taxlaw-2856	177	2	the	the	DET
taxlaw-2856	177	3	domestic	domestic	ADJ
taxlaw-2856	177	4	arena	arena	NOUN
taxlaw-2856	177	5	,	,	PUNCT
taxlaw-2856	177	6	the	the	DET
taxlaw-2856	177	7	corporate	corporate	ADJ
taxlaw-2856	177	8	income	income	NOUN
taxlaw-2856	177	9	tax	tax	NOUN
taxlaw-2856	177	10	serves	serve	VERB
taxlaw-2856	177	11	this	this	DET
taxlaw-2856	177	12	function	function	NOUN
taxlaw-2856	177	13	.	.	PUNCT
taxlaw-2856	178	1	however	however	ADV
taxlaw-2856	178	2	,	,	PUNCT
taxlaw-2856	178	3	with	with	ADP
taxlaw-2856	178	4	regard	regard	NOUN
taxlaw-2856	178	5	to	to	ADP
taxlaw-2856	178	6	any	any	DET
taxlaw-2856	178	7	corporation	corporation	NOUN
taxlaw-2856	178	8	with	with	ADP
taxlaw-2856	178	9	both	both	CCONJ
taxlaw-2856	178	10	u.s	u.s	PROPN
taxlaw-2856	178	11	.	.	PROPN
taxlaw-2856	178	12	and	and	CCONJ
taxlaw-2856	178	13	foreign	foreign	ADJ
taxlaw-2856	178	14	shareholders	shareholder	NOUN
taxlaw-2856	178	15	,	,	PUNCT
taxlaw-2856	178	16	the	the	DET
taxlaw-2856	178	17	imposition	imposition	NOUN
taxlaw-2856	178	18	of	of	ADP
taxlaw-2856	178	19	tax	tax	NOUN
taxlaw-2856	178	20	on	on	ADP
taxlaw-2856	178	21	the	the	DET
taxlaw-2856	178	22	corporate	corporate	ADJ
taxlaw-2856	178	23	entity	entity	NOUN
taxlaw-2856	178	24	as	as	ADP
taxlaw-2856	178	25	a	a	DET
taxlaw-2856	178	26	proxy	proxy	NOUN
taxlaw-2856	178	27	for	for	ADP
taxlaw-2856	178	28	taxing	tax	VERB
taxlaw-2856	178	29	individual	individual	ADJ
taxlaw-2856	178	30	shareholders	shareholder	NOUN
taxlaw-2856	178	31	is	be	AUX
taxlaw-2856	178	32	not	not	PART
taxlaw-2856	178	33	feasible	feasible	ADJ
taxlaw-2856	178	34	.	.	PUNCT
taxlaw-2856	179	1	consequently	consequently	ADV
taxlaw-2856	179	2	,	,	PUNCT
taxlaw-2856	179	3	the	the	DET
taxlaw-2856	179	4	current	current	ADJ
taxlaw-2856	179	5	corporate	corporate	ADJ
taxlaw-2856	179	6	tax	tax	NOUN
taxlaw-2856	179	7	regime	regime	NOUN
taxlaw-2856	179	8	is	be	AUX
taxlaw-2856	179	9	unviable	unviable	ADJ
taxlaw-2856	179	10	in	in	ADP
taxlaw-2856	179	11	the	the	DET
taxlaw-2856	179	12	international	international	ADJ
taxlaw-2856	179	13	arena	arena	NOUN
taxlaw-2856	179	14	.	.	PUNCT
taxlaw-2856	180	1	part	part	NOUN
taxlaw-2856	180	2	v	v	NOUN
taxlaw-2856	180	3	describes	describe	VERB
taxlaw-2856	180	4	in	in	ADP
taxlaw-2856	180	5	broad	broad	ADJ
taxlaw-2856	180	6	outline	outline	NOUN
taxlaw-2856	180	7	an	an	DET
taxlaw-2856	180	8	alternative	alternative	ADJ
taxlaw-2856	180	9	international	international	ADJ
taxlaw-2856	180	10	corporate	corporate	ADJ
taxlaw-2856	180	11	tax	tax	NOUN
taxlaw-2856	180	12	regime	regime	NOUN
taxlaw-2856	180	13	that	that	PRON
taxlaw-2856	180	14	would	would	AUX
taxlaw-2856	180	15	attempt	attempt	VERB
taxlaw-2856	180	16	to	to	PART
taxlaw-2856	180	17	reach	reach	VERB
taxlaw-2856	180	18	the	the	DET
taxlaw-2856	180	19	worldwide	worldwide	ADJ
taxlaw-2856	180	20	income	income	NOUN
taxlaw-2856	180	21	of	of	ADP
taxlaw-2856	180	22	resident	resident	ADJ
taxlaw-2856	180	23	shareholders	shareholder	NOUN
taxlaw-2856	180	24	and	and	CCONJ
taxlaw-2856	180	25	the	the	DET
taxlaw-2856	180	26	u.s.source	u.s.source	ADJ
taxlaw-2856	180	27	income	income	NOUN
taxlaw-2856	180	28	of	of	ADP
taxlaw-2856	180	29	nonresident	nonresident	ADJ
taxlaw-2856	180	30	shareholders	shareholder	NOUN
taxlaw-2856	180	31	.	.	PUNCT
taxlaw-2856	181	1	part	part	NOUN
taxlaw-2856	181	2	vi	vi	PROPN
taxlaw-2856	181	3	summarizes	summarize	NOUN
taxlaw-2856	181	4	the	the	DET
taxlaw-2856	181	5	findings	finding	NOUN
taxlaw-2856	181	6	and	and	CCONJ
taxlaw-2856	181	7	offers	offer	VERB
taxlaw-2856	181	8	some	some	DET
taxlaw-2856	181	9	concluding	conclude	VERB
taxlaw-2856	181	10	thoughts	thought	NOUN
taxlaw-2856	181	11	.	.	PUNCT
taxlaw-2856	182	1	ii	ii	PROPN
taxlaw-2856	182	2	.	.	PUNCT
taxlaw-2856	183	1	individual	individual	PROPN
taxlaw-2856	183	2	residence	residence	PROPN
taxlaw-2856	183	3	a.	a.	NOUN
taxlaw-2856	183	4	introduction	introduction	NOUN
taxlaw-2856	183	5	in	in	ADP
taxlaw-2856	183	6	order	order	NOUN
taxlaw-2856	183	7	to	to	PART
taxlaw-2856	183	8	examine	examine	VERB
taxlaw-2856	183	9	whether	whether	SCONJ
taxlaw-2856	183	10	the	the	DET
taxlaw-2856	183	11	concept	concept	NOUN
taxlaw-2856	183	12	of	of	ADP
taxlaw-2856	183	13	residence	residence	NOUN
taxlaw-2856	183	14	is	be	AUX
taxlaw-2856	183	15	applicable	applicable	ADJ
taxlaw-2856	183	16	to	to	ADP
taxlaw-2856	183	17	corporations	corporation	NOUN
taxlaw-2856	183	18	,	,	PUNCT
taxlaw-2856	183	19	we	we	PRON
taxlaw-2856	183	20	first	first	ADV
taxlaw-2856	183	21	need	need	VERB
taxlaw-2856	183	22	to	to	PART
taxlaw-2856	183	23	understand	understand	VERB
taxlaw-2856	183	24	why	why	SCONJ
taxlaw-2856	183	25	a	a	DET
taxlaw-2856	183	26	person	person	NOUN
taxlaw-2856	183	27	’s	’s	PART
taxlaw-2856	183	28	residence	residence	NOUN
taxlaw-2856	183	29	is	be	AUX
taxlaw-2856	183	30	relevant	relevant	ADJ
taxlaw-2856	183	31	when	when	SCONJ
taxlaw-2856	183	32	determining	determine	VERB
taxlaw-2856	183	33	tax	tax	NOUN
taxlaw-2856	183	34	liability	liability	NOUN
taxlaw-2856	183	35	.	.	PUNCT
taxlaw-2856	184	1	this	this	DET
taxlaw-2856	184	2	part	part	NOUN
taxlaw-2856	184	3	will	will	AUX
taxlaw-2856	184	4	explore	explore	VERB
taxlaw-2856	184	5	residence	residence	NOUN
taxlaw-2856	184	6	in	in	ADP
taxlaw-2856	184	7	the	the	DET
taxlaw-2856	184	8	context	context	NOUN
taxlaw-2856	184	9	of	of	ADP
taxlaw-2856	184	10	individual	individual	ADJ
taxlaw-2856	184	11	taxpayers	taxpayer	NOUN
taxlaw-2856	184	12	.	.	PUNCT
taxlaw-2856	185	1	part	part	NOUN
taxlaw-2856	185	2	iii	iii	X
taxlaw-2856	185	3	will	will	AUX
taxlaw-2856	185	4	then	then	ADV
taxlaw-2856	185	5	turn	turn	VERB
taxlaw-2856	185	6	to	to	ADP
taxlaw-2856	185	7	corporate	corporate	ADJ
taxlaw-2856	185	8	residence	residence	NOUN
taxlaw-2856	185	9	.	.	PUNCT
taxlaw-2856	186	1	b.	b.	PROPN
taxlaw-2856	186	2	ability	ability	PROPN
taxlaw-2856	186	3	-	-	PUNCT
taxlaw-2856	186	4	to	to	PART
taxlaw-2856	186	5	-	-	PUNCT
taxlaw-2856	186	6	pay	pay	VERB
taxlaw-2856	186	7	the	the	DET
taxlaw-2856	186	8	role	role	NOUN
taxlaw-2856	186	9	played	play	VERB
taxlaw-2856	186	10	by	by	ADP
taxlaw-2856	186	11	residence	residence	NOUN
taxlaw-2856	186	12	in	in	ADP
taxlaw-2856	186	13	international	international	ADJ
taxlaw-2856	186	14	taxation	taxation	NOUN
taxlaw-2856	186	15	is	be	AUX
taxlaw-2856	186	16	a	a	DET
taxlaw-2856	186	17	function	function	NOUN
taxlaw-2856	186	18	of	of	ADP
taxlaw-2856	186	19	the	the	DET
taxlaw-2856	186	20	normative	normative	ADJ
taxlaw-2856	186	21	underpinnings	underpinning	NOUN
taxlaw-2856	186	22	of	of	ADP
taxlaw-2856	186	23	home	home	NOUN
taxlaw-2856	186	24	-	-	PUNCT
taxlaw-2856	186	25	country	country	NOUN
taxlaw-2856	186	26	income	income	NOUN
taxlaw-2856	186	27	taxation.30	taxation.30	PROPN
taxlaw-2856	186	28	contemporary	contemporary	PROPN
taxlaw-2856	186	29	literature	literature	PROPN
taxlaw-2856	186	30	30	30	NUM
taxlaw-2856	186	31	home	home	NOUN
taxlaw-2856	186	32	country	country	NOUN
taxlaw-2856	186	33	taxation	taxation	NOUN
taxlaw-2856	186	34	is	be	AUX
taxlaw-2856	186	35	the	the	DET
taxlaw-2856	186	36	tax	tax	NOUN
taxlaw-2856	186	37	imposed	impose	VERB
taxlaw-2856	186	38	by	by	ADP
taxlaw-2856	186	39	a	a	DET
taxlaw-2856	186	40	country	country	NOUN
taxlaw-2856	186	41	on	on	ADP
taxlaw-2856	186	42	its	its	PRON
taxlaw-2856	186	43	own	own	ADJ
taxlaw-2856	186	44	residents	resident	NOUN
taxlaw-2856	186	45	.	.	PUNCT
taxlaw-2856	187	1	host	host	NOUN
taxlaw-2856	187	2	country	country	NOUN
taxlaw-2856	187	3	taxation	taxation	NOUN
taxlaw-2856	187	4	is	be	AUX
taxlaw-2856	187	5	the	the	DET
taxlaw-2856	187	6	tax	tax	NOUN
taxlaw-2856	187	7	imposed	impose	VERB
taxlaw-2856	187	8	by	by	ADP
taxlaw-2856	187	9	a	a	DET
taxlaw-2856	187	10	country	country	NOUN
taxlaw-2856	187	11	on	on	ADP
taxlaw-2856	187	12	foreign	foreign	ADJ
taxlaw-2856	187	13	residents	resident	NOUN
taxlaw-2856	187	14	who	who	PRON
taxlaw-2856	187	15	engage	engage	VERB
taxlaw-2856	187	16	in	in	ADP
taxlaw-2856	187	17	economic	economic	ADJ
taxlaw-2856	187	18	activity	activity	NOUN
taxlaw-2856	187	19	,	,	PUNCT
taxlaw-2856	187	20	including	include	VERB
taxlaw-2856	187	21	passive	passive	ADJ
taxlaw-2856	187	22	investment	investment	NOUN
taxlaw-2856	187	23	,	,	PUNCT
taxlaw-2856	187	24	within	within	ADP
taxlaw-2856	187	25	its	its	PRON
taxlaw-2856	187	26	territory	territory	NOUN
taxlaw-2856	187	27	.	.	PUNCT
taxlaw-2856	188	1	in	in	ADP
taxlaw-2856	188	2	other	other	ADJ
taxlaw-2856	188	3	words	word	NOUN
taxlaw-2856	188	4	,	,	PUNCT
taxlaw-2856	188	5	if	if	SCONJ
taxlaw-2856	188	6	we	we	PRON
taxlaw-2856	188	7	focus	focus	VERB
taxlaw-2856	188	8	on	on	ADP
taxlaw-2856	188	9	income	income	NOUN
taxlaw-2856	188	10	tax	tax	NOUN
taxlaw-2856	188	11	,	,	PUNCT
taxlaw-2856	188	12	an	an	DET
taxlaw-2856	188	13	individual	individual	NOUN
taxlaw-2856	188	14	may	may	AUX
taxlaw-2856	188	15	be	be	AUX
taxlaw-2856	188	16	2017	2017	NUM
taxlaw-2856	188	17	]	]	PUNCT
taxlaw-2856	188	18	the	the	DET
taxlaw-2856	188	19	myth	myth	NOUN
taxlaw-2856	188	20	of	of	ADP
taxlaw-2856	188	21	corporate	corporate	ADJ
taxlaw-2856	188	22	tax	tax	NOUN
taxlaw-2856	188	23	residence	residence	NOUN
taxlaw-2856	188	24	13	13	NUM
taxlaw-2856	188	25	justifies	justify	VERB
taxlaw-2856	188	26	the	the	DET
taxlaw-2856	188	27	income	income	NOUN
taxlaw-2856	188	28	tax	tax	NOUN
taxlaw-2856	188	29	by	by	ADP
taxlaw-2856	188	30	reference	reference	NOUN
taxlaw-2856	188	31	to	to	ADP
taxlaw-2856	188	32	the	the	DET
taxlaw-2856	188	33	principle	principle	NOUN
taxlaw-2856	188	34	of	of	ADP
taxlaw-2856	188	35	ability	ability	NOUN
taxlaw-2856	188	36	-	-	PUNCT
taxlaw-2856	188	37	to	to	ADP
taxlaw-2856	188	38	-	-	PUNCT
taxlaw-2856	188	39	pay	pay	VERB
taxlaw-2856	188	40	.	.	PUNCT
taxlaw-2856	189	1	31	31	NUM
taxlaw-2856	189	2	this	this	DET
taxlaw-2856	189	3	term	term	NOUN
taxlaw-2856	189	4	expresses	express	VERB
taxlaw-2856	189	5	the	the	DET
taxlaw-2856	189	6	idea	idea	NOUN
taxlaw-2856	189	7	that	that	SCONJ
taxlaw-2856	189	8	those	those	PRON
taxlaw-2856	189	9	who	who	PRON
taxlaw-2856	189	10	are	be	AUX
taxlaw-2856	189	11	better	well	ADJ
taxlaw-2856	189	12	off	off	ADP
taxlaw-2856	189	13	should	should	AUX
taxlaw-2856	189	14	contribute	contribute	VERB
taxlaw-2856	189	15	more	more	ADJ
taxlaw-2856	189	16	to	to	ADP
taxlaw-2856	189	17	the	the	DET
taxlaw-2856	189	18	provision	provision	NOUN
taxlaw-2856	189	19	of	of	ADP
taxlaw-2856	189	20	services	service	NOUN
taxlaw-2856	189	21	for	for	ADP
taxlaw-2856	189	22	the	the	DET
taxlaw-2856	189	23	general	general	ADJ
taxlaw-2856	189	24	welfare	welfare	NOUN
taxlaw-2856	189	25	than	than	SCONJ
taxlaw-2856	189	26	do	do	VERB
taxlaw-2856	189	27	those	those	PRON
taxlaw-2856	189	28	who	who	PRON
taxlaw-2856	189	29	are	be	AUX
taxlaw-2856	189	30	less	less	ADV
taxlaw-2856	189	31	well	well	ADV
taxlaw-2856	189	32	off	off	ADP
taxlaw-2856	189	33	.	.	PUNCT
taxlaw-2856	190	1	why	why	SCONJ
taxlaw-2856	190	2	they	they	PRON
taxlaw-2856	190	3	should	should	AUX
taxlaw-2856	190	4	do	do	AUX
taxlaw-2856	190	5	so	so	ADV
taxlaw-2856	190	6	is	be	AUX
taxlaw-2856	190	7	a	a	DET
taxlaw-2856	190	8	question	question	NOUN
taxlaw-2856	190	9	to	to	PART
taxlaw-2856	190	10	which	which	PRON
taxlaw-2856	190	11	supporters	supporter	NOUN
taxlaw-2856	190	12	of	of	ADP
taxlaw-2856	190	13	ability	ability	NOUN
taxlaw-2856	190	14	-	-	PUNCT
taxlaw-2856	190	15	to	to	ADP
taxlaw-2856	190	16	-	-	PUNCT
taxlaw-2856	190	17	pay	pay	VERB
taxlaw-2856	190	18	taxation	taxation	NOUN
taxlaw-2856	190	19	offer	offer	VERB
taxlaw-2856	190	20	various	various	ADJ
taxlaw-2856	190	21	answers.32	answers.32	INTJ
taxlaw-2856	190	22	some	some	DET
taxlaw-2856	190	23	refer	refer	NOUN
taxlaw-2856	190	24	to	to	ADP
taxlaw-2856	190	25	utilitarian	utilitarian	ADJ
taxlaw-2856	190	26	doctrine.33	doctrine.33	NOUN
taxlaw-2856	190	27	because	because	SCONJ
taxlaw-2856	190	28	of	of	ADP
taxlaw-2856	190	29	the	the	DET
taxlaw-2856	190	30	decreasing	decrease	VERB
taxlaw-2856	190	31	marginal	marginal	ADJ
taxlaw-2856	190	32	utility	utility	NOUN
taxlaw-2856	190	33	of	of	ADP
taxlaw-2856	190	34	money	money	NOUN
taxlaw-2856	190	35	,	,	PUNCT
taxlaw-2856	190	36	taking	take	VERB
taxlaw-2856	190	37	a	a	DET
taxlaw-2856	190	38	dollar	dollar	NOUN
taxlaw-2856	190	39	from	from	ADP
taxlaw-2856	190	40	a	a	DET
taxlaw-2856	190	41	wealthy	wealthy	ADJ
taxlaw-2856	190	42	individual	individual	NOUN
taxlaw-2856	190	43	causes	cause	VERB
taxlaw-2856	190	44	less	less	ADJ
taxlaw-2856	190	45	disutility	disutility	NOUN
taxlaw-2856	190	46	than	than	SCONJ
taxlaw-2856	190	47	does	do	AUX
taxlaw-2856	190	48	taking	take	VERB
taxlaw-2856	190	49	a	a	DET
taxlaw-2856	190	50	dollar	dollar	NOUN
taxlaw-2856	190	51	from	from	ADP
taxlaw-2856	190	52	a	a	DET
taxlaw-2856	190	53	poor	poor	ADJ
taxlaw-2856	190	54	individual	individual	NOUN
taxlaw-2856	190	55	;	;	PUNCT
taxlaw-2856	190	56	and	and	CCONJ
taxlaw-2856	190	57	taking	take	VERB
taxlaw-2856	190	58	a	a	DET
taxlaw-2856	190	59	dollar	dollar	NOUN
taxlaw-2856	190	60	from	from	ADP
taxlaw-2856	190	61	a	a	DET
taxlaw-2856	190	62	wealthy	wealthy	ADJ
taxlaw-2856	190	63	individual	individual	NOUN
taxlaw-2856	190	64	and	and	CCONJ
taxlaw-2856	190	65	using	use	VERB
taxlaw-2856	190	66	it	it	PRON
taxlaw-2856	190	67	to	to	PART
taxlaw-2856	190	68	subject	subject	VERB
taxlaw-2856	190	69	to	to	ADP
taxlaw-2856	190	70	a	a	DET
taxlaw-2856	190	71	country	country	NOUN
taxlaw-2856	190	72	's	's	PART
taxlaw-2856	190	73	income	income	NOUN
taxlaw-2856	190	74	tax	tax	NOUN
taxlaw-2856	190	75	regime	regime	NOUN
taxlaw-2856	190	76	either	either	ADV
taxlaw-2856	190	77	by	by	ADP
taxlaw-2856	190	78	virtue	virtue	NOUN
taxlaw-2856	190	79	of	of	ADP
taxlaw-2856	190	80	the	the	DET
taxlaw-2856	190	81	fact	fact	NOUN
taxlaw-2856	190	82	that	that	SCONJ
taxlaw-2856	190	83	the	the	DET
taxlaw-2856	190	84	individual	individual	NOUN
taxlaw-2856	190	85	resides	reside	VERB
taxlaw-2856	190	86	in	in	ADP
taxlaw-2856	190	87	the	the	DET
taxlaw-2856	190	88	country	country	NOUN
taxlaw-2856	190	89	or	or	CCONJ
taxlaw-2856	190	90	by	by	ADP
taxlaw-2856	190	91	virtue	virtue	NOUN
taxlaw-2856	190	92	of	of	ADP
taxlaw-2856	190	93	the	the	DET
taxlaw-2856	190	94	fact	fact	NOUN
taxlaw-2856	190	95	that	that	SCONJ
taxlaw-2856	190	96	the	the	DET
taxlaw-2856	190	97	individual	individual	ADJ
taxlaw-2856	190	98	derives	derive	VERB
taxlaw-2856	190	99	income	income	NOUN
taxlaw-2856	190	100	from	from	ADP
taxlaw-2856	190	101	sources	source	NOUN
taxlaw-2856	190	102	located	locate	VERB
taxlaw-2856	190	103	within	within	ADP
taxlaw-2856	190	104	that	that	DET
taxlaw-2856	190	105	country	country	NOUN
taxlaw-2856	190	106	.	.	PUNCT
taxlaw-2856	191	1	31	31	NUM
taxlaw-2856	191	2	see	see	VERB
taxlaw-2856	191	3	,	,	PUNCT
taxlaw-2856	191	4	e.g.	e.g.	ADV
taxlaw-2856	191	5	,	,	PUNCT
taxlaw-2856	191	6	professors	professor	NOUN
taxlaw-2856	191	7	bruins	bruin	NOUN
taxlaw-2856	191	8	,	,	PUNCT
taxlaw-2856	191	9	einaudi	einaudi	NOUN
taxlaw-2856	191	10	,	,	PUNCT
taxlaw-2856	191	11	seligman	seligman	PROPN
taxlaw-2856	191	12	&	&	CCONJ
taxlaw-2856	191	13	sir	sir	PROPN
taxlaw-2856	191	14	josiah	josiah	PROPN
taxlaw-2856	191	15	stamp	stamp	PROPN
taxlaw-2856	191	16	,	,	PUNCT
taxlaw-2856	191	17	report	report	NOUN
taxlaw-2856	191	18	on	on	ADP
taxlaw-2856	191	19	double	double	ADJ
taxlaw-2856	191	20	taxation	taxation	NOUN
taxlaw-2856	191	21	submitted	submit	VERB
taxlaw-2856	191	22	to	to	ADP
taxlaw-2856	191	23	the	the	DET
taxlaw-2856	191	24	financial	financial	ADJ
taxlaw-2856	191	25	committee	committee	NOUN
taxlaw-2856	191	26	of	of	ADP
taxlaw-2856	191	27	the	the	DET
taxlaw-2856	191	28	league	league	PROPN
taxlaw-2856	191	29	of	of	ADP
taxlaw-2856	191	30	nations	nation	NOUN
taxlaw-2856	191	31	(	(	PUNCT
taxlaw-2856	191	32	1923	1923	NUM
taxlaw-2856	191	33	)	)	PUNCT
taxlaw-2856	191	34	,	,	PUNCT
taxlaw-2856	191	35	reprinted	reprint	VERB
taxlaw-2856	191	36	in	in	ADP
taxlaw-2856	191	37	4	4	NUM
taxlaw-2856	191	38	staff	staff	NOUN
taxlaw-2856	191	39	of	of	ADP
taxlaw-2856	191	40	joint	joint	ADJ
taxlaw-2856	191	41	comm	comm	NOUN
taxlaw-2856	191	42	.	.	PUNCT
taxlaw-2856	192	1	on	on	ADP
taxlaw-2856	192	2	tax’n	tax’n	NUM
taxlaw-2856	192	3	,	,	PUNCT
taxlaw-2856	192	4	legislative	legislative	ADJ
taxlaw-2856	192	5	history	history	NOUN
taxlaw-2856	192	6	of	of	ADP
taxlaw-2856	192	7	united	united	PROPN
taxlaw-2856	192	8	states	states	PROPN
taxlaw-2856	192	9	tax	tax	NOUN
taxlaw-2856	192	10	conventions	convention	NOUN
taxlaw-2856	192	11	4022	4022	NUM
taxlaw-2856	192	12	(	(	PUNCT
taxlaw-2856	192	13	1962	1962	NUM
taxlaw-2856	192	14	)	)	PUNCT
taxlaw-2856	193	1	[	[	X
taxlaw-2856	193	2	hereinafter	hereinafter	NOUN
taxlaw-2856	193	3	league	league	NOUN
taxlaw-2856	193	4	of	of	ADP
taxlaw-2856	193	5	nations	nation	NOUN
taxlaw-2856	193	6	report	report	VERB
taxlaw-2856	193	7	on	on	ADP
taxlaw-2856	193	8	double	double	ADJ
taxlaw-2856	193	9	taxation	taxation	NOUN
taxlaw-2856	193	10	]	]	PUNCT
taxlaw-2856	193	11	(	(	PUNCT
taxlaw-2856	193	12	“	"	PUNCT
taxlaw-2856	193	13	[	[	X
taxlaw-2856	193	14	t]he	t]he	ADV
taxlaw-2856	193	15	entire	entire	ADJ
taxlaw-2856	193	16	exchange	exchange	NOUN
taxlaw-2856	193	17	theory	theory	NOUN
taxlaw-2856	193	18	has	have	AUX
taxlaw-2856	193	19	been	be	AUX
taxlaw-2856	193	20	supplanted	supplant	VERB
taxlaw-2856	193	21	in	in	ADP
taxlaw-2856	193	22	modern	modern	ADJ
taxlaw-2856	193	23	times	time	NOUN
taxlaw-2856	193	24	by	by	ADP
taxlaw-2856	193	25	the	the	DET
taxlaw-2856	193	26	faculty	faculty	NOUN
taxlaw-2856	193	27	theory	theory	NOUN
taxlaw-2856	193	28	or	or	CCONJ
taxlaw-2856	193	29	theory	theory	NOUN
taxlaw-2856	193	30	of	of	ADP
taxlaw-2856	193	31	ability	ability	NOUN
taxlaw-2856	193	32	to	to	PART
taxlaw-2856	193	33	pay	pay	VERB
taxlaw-2856	193	34	.	.	PUNCT
taxlaw-2856	193	35	”	"	PUNCT
taxlaw-2856	193	36	)	)	PUNCT
taxlaw-2856	193	37	;	;	PUNCT
taxlaw-2856	193	38	shay	shay	PROPN
taxlaw-2856	193	39	et	et	PROPN
taxlaw-2856	193	40	al	al	PROPN
taxlaw-2856	193	41	.	.	PROPN
taxlaw-2856	193	42	,	,	PUNCT
taxlaw-2856	193	43	supra	supra	PROPN
taxlaw-2856	193	44	note	note	PROPN
taxlaw-2856	193	45	27	27	NUM
taxlaw-2856	193	46	,	,	PUNCT
taxlaw-2856	193	47	at	at	ADP
taxlaw-2856	193	48	94	94	NUM
taxlaw-2856	193	49	(	(	PUNCT
taxlaw-2856	193	50	“	"	PUNCT
taxlaw-2856	193	51	[	[	X
taxlaw-2856	193	52	t]he	t]he	ADV
taxlaw-2856	193	53	principal	principal	ADJ
taxlaw-2856	193	54	normative	normative	ADJ
taxlaw-2856	193	55	justification	justification	NOUN
taxlaw-2856	193	56	for	for	ADP
taxlaw-2856	193	57	income	income	NOUN
taxlaw-2856	193	58	taxation	taxation	NOUN
taxlaw-2856	193	59	is	be	AUX
taxlaw-2856	193	60	that	that	SCONJ
taxlaw-2856	193	61	it	it	PRON
taxlaw-2856	193	62	allocates	allocate	VERB
taxlaw-2856	193	63	the	the	DET
taxlaw-2856	193	64	cost	cost	NOUN
taxlaw-2856	193	65	of	of	ADP
taxlaw-2856	193	66	government	government	NOUN
taxlaw-2856	193	67	among	among	ADP
taxlaw-2856	193	68	taxpayers	taxpayer	NOUN
taxlaw-2856	193	69	on	on	ADP
taxlaw-2856	193	70	the	the	DET
taxlaw-2856	193	71	basis	basis	NOUN
taxlaw-2856	193	72	of	of	ADP
taxlaw-2856	193	73	comparative	comparative	ADJ
taxlaw-2856	193	74	economic	economic	ADJ
taxlaw-2856	193	75	well	well	NOUN
taxlaw-2856	193	76	-	-	PUNCT
taxlaw-2856	193	77	being	being	NOUN
taxlaw-2856	193	78	,	,	PUNCT
taxlaw-2856	193	79	or	or	CCONJ
taxlaw-2856	193	80	ability	ability	NOUN
taxlaw-2856	193	81	to	to	PART
taxlaw-2856	193	82	pay	pay	VERB
taxlaw-2856	193	83	.	.	PUNCT
taxlaw-2856	193	84	”	"	PUNCT
taxlaw-2856	193	85	)	)	PUNCT
taxlaw-2856	193	86	;	;	PUNCT
taxlaw-2856	193	87	kyle	kyle	PROPN
taxlaw-2856	193	88	c.	c.	PROPN
taxlaw-2856	193	89	logue	logue	PROPN
taxlaw-2856	193	90	&	&	CCONJ
taxlaw-2856	193	91	gustavo	gustavo	PROPN
taxlaw-2856	193	92	g.	g.	PROPN
taxlaw-2856	193	93	vetton	vetton	PROPN
taxlaw-2856	193	94	,	,	PUNCT
taxlaw-2856	193	95	narrowing	narrow	VERB
taxlaw-2856	193	96	the	the	DET
taxlaw-2856	193	97	tax	tax	NOUN
taxlaw-2856	193	98	gap	gap	NOUN
taxlaw-2856	193	99	through	through	ADP
taxlaw-2856	193	100	presumptive	presumptive	ADJ
taxlaw-2856	193	101	taxation	taxation	NOUN
taxlaw-2856	193	102	,	,	PUNCT
taxlaw-2856	193	103	2	2	NUM
taxlaw-2856	193	104	colum	colum	NOUN
taxlaw-2856	193	105	.	.	PUNCT
taxlaw-2856	194	1	j.	j.	PROPN
taxlaw-2856	194	2	tax	tax	PROPN
taxlaw-2856	194	3	l.	l.	PROPN
taxlaw-2856	194	4	100	100	NUM
taxlaw-2856	194	5	,	,	PUNCT
taxlaw-2856	194	6	112	112	NUM
taxlaw-2856	194	7	–	–	PUNCT
taxlaw-2856	194	8	13	13	NUM
taxlaw-2856	194	9	,	,	PUNCT
taxlaw-2856	194	10	121	121	NUM
taxlaw-2856	194	11	(	(	PUNCT
taxlaw-2856	194	12	2010	2010	NUM
taxlaw-2856	194	13	)	)	PUNCT
taxlaw-2856	194	14	;	;	PUNCT
taxlaw-2856	194	15	donna	donna	PROPN
taxlaw-2856	194	16	m.	m.	PROPN
taxlaw-2856	194	17	byre	byre	PROPN
taxlaw-2856	194	18	,	,	PUNCT
taxlaw-2856	194	19	progressive	progressive	ADJ
taxlaw-2856	194	20	taxation	taxation	NOUN
taxlaw-2856	194	21	revisited	revisit	VERB
taxlaw-2856	194	22	,	,	PUNCT
taxlaw-2856	194	23	27	27	NUM
taxlaw-2856	194	24	ariz	ariz	NOUN
taxlaw-2856	194	25	.	.	PUNCT
taxlaw-2856	195	1	l.	l.	PROPN
taxlaw-2856	195	2	rev	rev	PROPN
taxlaw-2856	195	3	.	.	PROPN
taxlaw-2856	195	4	739	739	NUM
taxlaw-2856	195	5	,	,	PUNCT
taxlaw-2856	195	6	765	765	NUM
taxlaw-2856	195	7	(	(	PUNCT
taxlaw-2856	195	8	1995	1995	NUM
taxlaw-2856	195	9	)	)	PUNCT
taxlaw-2856	195	10	;	;	PUNCT
taxlaw-2856	195	11	eric	eric	PROPN
taxlaw-2856	195	12	jensen	jensen	PROPN
taxlaw-2856	195	13	,	,	PUNCT
taxlaw-2856	195	14	the	the	DET
taxlaw-2856	195	15	taxing	tax	VERB
taxlaw-2856	195	16	power	power	NOUN
taxlaw-2856	195	17	,	,	PUNCT
taxlaw-2856	195	18	the	the	DET
taxlaw-2856	195	19	sixteenth	sixteenth	ADJ
taxlaw-2856	195	20	amendment	amendment	NOUN
taxlaw-2856	195	21	,	,	PUNCT
taxlaw-2856	195	22	and	and	CCONJ
taxlaw-2856	195	23	the	the	DET
taxlaw-2856	195	24	meaning	meaning	NOUN
taxlaw-2856	195	25	of	of	ADP
taxlaw-2856	195	26	“	"	PUNCT
taxlaw-2856	195	27	incomes	income	NOUN
taxlaw-2856	195	28	,	,	PUNCT
taxlaw-2856	195	29	”	"	PUNCT
taxlaw-2856	195	30	33	33	NUM
taxlaw-2856	195	31	ariz	ariz	NOUN
taxlaw-2856	195	32	.	.	PUNCT
taxlaw-2856	196	1	st	st	PROPN
taxlaw-2856	196	2	.	.	PROPN
taxlaw-2856	196	3	l.j	l.j	PROPN
taxlaw-2856	196	4	.	.	PROPN
taxlaw-2856	196	5	1057	1057	NUM
taxlaw-2856	196	6	,	,	PUNCT
taxlaw-2856	196	7	1091	1091	NUM
taxlaw-2856	196	8	(	(	PUNCT
taxlaw-2856	196	9	2001	2001	NUM
taxlaw-2856	196	10	)	)	PUNCT
taxlaw-2856	196	11	(	(	PUNCT
taxlaw-2856	196	12	“	"	PUNCT
taxlaw-2856	196	13	from	from	ADP
taxlaw-2856	196	14	the	the	DET
taxlaw-2856	196	15	beginning	beginning	NOUN
taxlaw-2856	196	16	,	,	PUNCT
taxlaw-2856	196	17	supporters	supporter	NOUN
taxlaw-2856	196	18	of	of	ADP
taxlaw-2856	196	19	the	the	DET
taxlaw-2856	196	20	modern	modern	ADJ
taxlaw-2856	196	21	income	income	NOUN
taxlaw-2856	196	22	tax	tax	NOUN
taxlaw-2856	196	23	stressed	stress	VERB
taxlaw-2856	196	24	that	that	SCONJ
taxlaw-2856	196	25	it	it	PRON
taxlaw-2856	196	26	was	be	AUX
taxlaw-2856	196	27	necessary	necessary	ADJ
taxlaw-2856	196	28	to	to	PART
taxlaw-2856	196	29	tie	tie	VERB
taxlaw-2856	196	30	taxation	taxation	NOUN
taxlaw-2856	196	31	to	to	ADP
taxlaw-2856	196	32	ability	ability	NOUN
taxlaw-2856	196	33	to	to	PART
taxlaw-2856	196	34	pay	pay	VERB
taxlaw-2856	196	35	…	…	PUNCT
taxlaw-2856	196	36	”	"	PUNCT
taxlaw-2856	196	37	)	)	PUNCT
taxlaw-2856	196	38	;	;	PUNCT
taxlaw-2856	197	1	marjorie	marjorie	PROPN
taxlaw-2856	197	2	e.	e.	PROPN
taxlaw-2856	197	3	kornhauser	kornhauser	PROPN
taxlaw-2856	197	4	,	,	PUNCT
taxlaw-2856	197	5	choosing	choose	VERB
taxlaw-2856	197	6	a	a	DET
taxlaw-2856	197	7	tax	tax	NOUN
taxlaw-2856	197	8	rate	rate	NOUN
taxlaw-2856	197	9	structure	structure	NOUN
taxlaw-2856	197	10	in	in	ADP
taxlaw-2856	197	11	the	the	DET
taxlaw-2856	197	12	face	face	NOUN
taxlaw-2856	197	13	of	of	ADP
taxlaw-2856	197	14	disagreement	disagreement	NOUN
taxlaw-2856	197	15	,	,	PUNCT
taxlaw-2856	197	16	52	52	NUM
taxlaw-2856	197	17	ucla	ucla	NOUN
taxlaw-2856	197	18	l.	l.	PROPN
taxlaw-2856	197	19	rev	rev	PROPN
taxlaw-2856	197	20	.	.	PROPN
taxlaw-2856	197	21	1697	1697	NUM
taxlaw-2856	197	22	,	,	PUNCT
taxlaw-2856	197	23	1708−17	1708−17	NUM
taxlaw-2856	197	24	(	(	PUNCT
taxlaw-2856	197	25	2005	2005	NUM
taxlaw-2856	197	26	)	)	PUNCT
taxlaw-2856	197	27	;	;	PUNCT
taxlaw-2856	197	28	shaviro	shaviro	NOUN
taxlaw-2856	197	29	,	,	PUNCT
taxlaw-2856	197	30	supra	supra	PROPN
taxlaw-2856	197	31	note	note	NOUN
taxlaw-2856	197	32	12	12	NUM
taxlaw-2856	197	33	,	,	PUNCT
taxlaw-2856	197	34	at	at	ADP
taxlaw-2856	197	35	388−89	388−89	NUM
taxlaw-2856	197	36	.	.	PUNCT
taxlaw-2856	198	1	before	before	ADP
taxlaw-2856	198	2	the	the	DET
taxlaw-2856	198	3	mid	mid	ADJ
taxlaw-2856	198	4	-	-	ADJ
taxlaw-2856	198	5	nineteenth	nineteenth	ADJ
taxlaw-2856	198	6	century	century	NOUN
taxlaw-2856	198	7	,	,	PUNCT
taxlaw-2856	198	8	benefit	benefit	NOUN
taxlaw-2856	198	9	theory	theory	NOUN
taxlaw-2856	198	10	dominated	dominate	VERB
taxlaw-2856	198	11	the	the	DET
taxlaw-2856	198	12	tax	tax	NOUN
taxlaw-2856	198	13	policy	policy	NOUN
taxlaw-2856	198	14	discourse	discourse	NOUN
taxlaw-2856	198	15	.	.	PUNCT
taxlaw-2856	199	1	see	see	VERB
taxlaw-2856	199	2	,	,	PUNCT
taxlaw-2856	199	3	e.g.	e.g.	ADV
taxlaw-2856	199	4	,	,	PUNCT
taxlaw-2856	199	5	thomas	thomas	PROPN
taxlaw-2856	199	6	hobbes	hobbes	PROPN
taxlaw-2856	199	7	,	,	PUNCT
taxlaw-2856	199	8	leviathan	leviathan	PROPN
taxlaw-2856	199	9	238	238	NUM
taxlaw-2856	199	10	(	(	PUNCT
taxlaw-2856	199	11	richard	richard	PROPN
taxlaw-2856	199	12	tuck	tuck	PROPN
taxlaw-2856	199	13	ed	ed	PROPN
taxlaw-2856	199	14	.	.	PROPN
taxlaw-2856	199	15	,	,	PUNCT
taxlaw-2856	199	16	1996	1996	NUM
taxlaw-2856	199	17	)	)	PUNCT
taxlaw-2856	199	18	(	(	PUNCT
taxlaw-2856	199	19	taxes	taxis	NOUN
taxlaw-2856	199	20	should	should	AUX
taxlaw-2856	199	21	be	be	AUX
taxlaw-2856	199	22	imposed	impose	VERB
taxlaw-2856	199	23	in	in	ADP
taxlaw-2856	199	24	accordance	accordance	NOUN
taxlaw-2856	199	25	with	with	ADP
taxlaw-2856	199	26	“	"	PUNCT
taxlaw-2856	199	27	the	the	DET
taxlaw-2856	199	28	benefit	benefit	NOUN
taxlaw-2856	199	29	that	that	PRON
taxlaw-2856	199	30	every	every	DET
taxlaw-2856	199	31	one	one	NUM
taxlaw-2856	199	32	receiveth	receiveth	NOUN
taxlaw-2856	199	33	thereby	thereby	ADV
taxlaw-2856	199	34	…	…	PUNCT
taxlaw-2856	199	35	”	"	PUNCT
taxlaw-2856	199	36	)	)	PUNCT
taxlaw-2856	199	37	;	;	PUNCT
taxlaw-2856	199	38	adam	adam	PROPN
taxlaw-2856	199	39	smith	smith	PROPN
taxlaw-2856	199	40	,	,	PUNCT
taxlaw-2856	199	41	an	an	DET
taxlaw-2856	199	42	inquiry	inquiry	NOUN
taxlaw-2856	199	43	into	into	ADP
taxlaw-2856	199	44	the	the	DET
taxlaw-2856	199	45	nature	nature	NOUN
taxlaw-2856	199	46	of	of	ADP
taxlaw-2856	199	47	and	and	CCONJ
taxlaw-2856	199	48	causes	cause	NOUN
taxlaw-2856	199	49	of	of	ADP
taxlaw-2856	199	50	the	the	DET
taxlaw-2856	199	51	wealth	wealth	NOUN
taxlaw-2856	199	52	of	of	ADP
taxlaw-2856	199	53	nations	nation	NOUN
taxlaw-2856	199	54	310	310	NUM
taxlaw-2856	199	55	(	(	PUNCT
taxlaw-2856	199	56	1776	1776	NUM
taxlaw-2856	199	57	)	)	PUNCT
taxlaw-2856	199	58	;	;	PUNCT
taxlaw-2856	199	59	jeremy	jeremy	PROPN
taxlaw-2856	199	60	bentham	bentham	PROPN
taxlaw-2856	199	61	,	,	PUNCT
taxlaw-2856	199	62	the	the	DET
taxlaw-2856	199	63	principles	principle	NOUN
taxlaw-2856	199	64	of	of	ADP
taxlaw-2856	199	65	morals	moral	NOUN
taxlaw-2856	199	66	and	and	CCONJ
taxlaw-2856	199	67	legislation	legislation	NOUN
taxlaw-2856	199	68	160	160	NUM
taxlaw-2856	199	69	(	(	PUNCT
taxlaw-2856	199	70	1789	1789	NUM
taxlaw-2856	199	71	)	)	PUNCT
taxlaw-2856	199	72	(	(	PUNCT
taxlaw-2856	199	73	“	"	PUNCT
taxlaw-2856	199	74	to	to	PART
taxlaw-2856	199	75	defend	defend	VERB
taxlaw-2856	199	76	the	the	DET
taxlaw-2856	199	77	community	community	NOUN
taxlaw-2856	199	78	against	against	ADP
taxlaw-2856	199	79	its	its	PRON
taxlaw-2856	199	80	external	external	ADJ
taxlaw-2856	199	81	as	as	ADV
taxlaw-2856	199	82	well	well	ADV
taxlaw-2856	199	83	as	as	ADP
taxlaw-2856	199	84	its	its	PRON
taxlaw-2856	199	85	internal	internal	ADJ
taxlaw-2856	199	86	adversaries	adversary	NOUN
taxlaw-2856	199	87	,	,	PUNCT
taxlaw-2856	199	88	are	be	AUX
taxlaw-2856	199	89	tasks	task	NOUN
taxlaw-2856	199	90	,	,	PUNCT
taxlaw-2856	199	91	not	not	PART
taxlaw-2856	199	92	to	to	PART
taxlaw-2856	199	93	mention	mention	VERB
taxlaw-2856	199	94	others	other	NOUN
taxlaw-2856	199	95	of	of	ADP
taxlaw-2856	199	96	a	a	DET
taxlaw-2856	199	97	less	less	ADV
taxlaw-2856	199	98	indispensable	indispensable	ADJ
taxlaw-2856	199	99	nature	nature	NOUN
taxlaw-2856	199	100	,	,	PUNCT
taxlaw-2856	199	101	which	which	PRON
taxlaw-2856	199	102	can	can	AUX
taxlaw-2856	199	103	not	not	PART
taxlaw-2856	199	104	be	be	AUX
taxlaw-2856	199	105	fulfilled	fulfil	VERB
taxlaw-2856	199	106	but	but	CCONJ
taxlaw-2856	199	107	at	at	ADP
taxlaw-2856	199	108	a	a	DET
taxlaw-2856	199	109	considerable	considerable	ADJ
taxlaw-2856	199	110	expense	expense	NOUN
taxlaw-2856	199	111	.	.	PUNCT
taxlaw-2856	200	1	but	but	CCONJ
taxlaw-2856	200	2	whence	whence	NOUN
taxlaw-2856	200	3	is	be	AUX
taxlaw-2856	200	4	the	the	DET
taxlaw-2856	200	5	money	money	NOUN
taxlaw-2856	200	6	for	for	ADP
taxlaw-2856	200	7	defraying	defray	VERB
taxlaw-2856	200	8	to	to	ADP
taxlaw-2856	200	9	costs	cost	NOUN
taxlaw-2856	200	10	to	to	PART
taxlaw-2856	200	11	come	come	VERB
taxlaw-2856	200	12	?	?	PUNCT
taxlaw-2856	201	1	it	it	PRON
taxlaw-2856	201	2	can	can	AUX
taxlaw-2856	201	3	be	be	AUX
taxlaw-2856	201	4	obtained	obtain	VERB
taxlaw-2856	201	5	in	in	ADP
taxlaw-2856	201	6	no	no	DET
taxlaw-2856	201	7	other	other	ADJ
taxlaw-2856	201	8	manner	manner	NOUN
taxlaw-2856	201	9	than	than	ADP
taxlaw-2856	201	10	by	by	ADP
taxlaw-2856	201	11	contributions	contribution	NOUN
taxlaw-2856	201	12	to	to	PART
taxlaw-2856	201	13	be	be	AUX
taxlaw-2856	201	14	collected	collect	VERB
taxlaw-2856	201	15	from	from	ADP
taxlaw-2856	201	16	individuals	individual	NOUN
taxlaw-2856	201	17	;	;	PUNCT
taxlaw-2856	201	18	in	in	ADP
taxlaw-2856	201	19	a	a	DET
taxlaw-2856	201	20	word	word	NOUN
taxlaw-2856	201	21	,	,	PUNCT
taxlaw-2856	201	22	by	by	ADP
taxlaw-2856	201	23	taxes	taxis	NOUN
taxlaw-2856	201	24	.	.	PUNCT
taxlaw-2856	202	1	the	the	DET
taxlaw-2856	202	2	produce	produce	NOUN
taxlaw-2856	202	3	then	then	ADV
taxlaw-2856	202	4	of	of	ADP
taxlaw-2856	202	5	these	these	DET
taxlaw-2856	202	6	taxes	taxis	NOUN
taxlaw-2856	202	7	is	be	AUX
taxlaw-2856	202	8	to	to	PART
taxlaw-2856	202	9	be	be	AUX
taxlaw-2856	202	10	looked	look	VERB
taxlaw-2856	202	11	upon	upon	SCONJ
taxlaw-2856	202	12	as	as	ADP
taxlaw-2856	202	13	a	a	DET
taxlaw-2856	202	14	kind	kind	NOUN
taxlaw-2856	202	15	of	of	ADP
taxlaw-2856	202	16	benefit	benefit	NOUN
taxlaw-2856	202	17	which	which	PRON
taxlaw-2856	202	18	it	it	PRON
taxlaw-2856	202	19	is	be	AUX
taxlaw-2856	202	20	necessary	necessary	ADJ
taxlaw-2856	202	21	the	the	DET
taxlaw-2856	202	22	governing	govern	VERB
taxlaw-2856	202	23	part	part	NOUN
taxlaw-2856	202	24	of	of	ADP
taxlaw-2856	202	25	the	the	DET
taxlaw-2856	202	26	community	community	NOUN
taxlaw-2856	202	27	should	should	AUX
taxlaw-2856	202	28	receive	receive	VERB
taxlaw-2856	202	29	for	for	ADP
taxlaw-2856	202	30	the	the	DET
taxlaw-2856	202	31	use	use	NOUN
taxlaw-2856	202	32	of	of	ADP
taxlaw-2856	202	33	the	the	DET
taxlaw-2856	202	34	whole	whole	NOUN
taxlaw-2856	202	35	.	.	PUNCT
taxlaw-2856	202	36	”	"	PUNCT
taxlaw-2856	203	1	(	(	PUNCT
taxlaw-2856	203	2	emphasis	emphasis	NOUN
taxlaw-2856	203	3	in	in	ADP
taxlaw-2856	203	4	the	the	DET
taxlaw-2856	203	5	original	original	NOUN
taxlaw-2856	203	6	)	)	PUNCT
taxlaw-2856	203	7	)	)	PUNCT
taxlaw-2856	203	8	;	;	PUNCT
taxlaw-2856	203	9	league	league	NOUN
taxlaw-2856	203	10	of	of	ADP
taxlaw-2856	203	11	nations	nation	NOUN
taxlaw-2856	203	12	report	report	VERB
taxlaw-2856	203	13	on	on	ADP
taxlaw-2856	203	14	double	double	ADJ
taxlaw-2856	203	15	taxation	taxation	NOUN
taxlaw-2856	203	16	,	,	PUNCT
taxlaw-2856	203	17	supra	supra	PROPN
taxlaw-2856	203	18	note	note	NOUN
taxlaw-2856	203	19	31	31	NUM
taxlaw-2856	203	20	,	,	PUNCT
taxlaw-2856	203	21	at	at	ADP
taxlaw-2856	203	22	4022	4022	NUM
taxlaw-2856	203	23	(	(	PUNCT
taxlaw-2856	203	24	“	"	PUNCT
taxlaw-2856	203	25	the	the	DET
taxlaw-2856	203	26	older	old	ADJ
taxlaw-2856	203	27	theory	theory	NOUN
taxlaw-2856	203	28	of	of	ADP
taxlaw-2856	203	29	taxation	taxation	NOUN
taxlaw-2856	203	30	was	be	AUX
taxlaw-2856	203	31	the	the	DET
taxlaw-2856	203	32	exchange	exchange	NOUN
taxlaw-2856	203	33	theory	theory	NOUN
taxlaw-2856	203	34	,	,	PUNCT
taxlaw-2856	203	35	which	which	PRON
taxlaw-2856	203	36	was	be	AUX
taxlaw-2856	203	37	related	relate	VERB
taxlaw-2856	203	38	directly	directly	ADV
taxlaw-2856	203	39	to	to	ADP
taxlaw-2856	203	40	the	the	DET
taxlaw-2856	203	41	philosophical	philosophical	ADJ
taxlaw-2856	203	42	basis	basis	NOUN
taxlaw-2856	203	43	of	of	ADP
taxlaw-2856	203	44	society	society	NOUN
taxlaw-2856	203	45	in	in	ADP
taxlaw-2856	203	46	the	the	DET
taxlaw-2856	203	47	‘	'	PUNCT
taxlaw-2856	203	48	social	social	ADJ
taxlaw-2856	203	49	contract	contract	NOUN
taxlaw-2856	203	50	,	,	PUNCT
taxlaw-2856	203	51	’	'	PUNCT
taxlaw-2856	204	1	according	accord	VERB
taxlaw-2856	204	2	to	to	ADP
taxlaw-2856	204	3	which	which	PRON
taxlaw-2856	204	4	the	the	DET
taxlaw-2856	204	5	reason	reason	NOUN
taxlaw-2856	204	6	and	and	CCONJ
taxlaw-2856	204	7	measure	measure	NOUN
taxlaw-2856	204	8	of	of	ADP
taxlaw-2856	204	9	taxation	taxation	NOUN
taxlaw-2856	204	10	are	be	AUX
taxlaw-2856	204	11	in	in	ADP
taxlaw-2856	204	12	accordance	accordance	NOUN
taxlaw-2856	204	13	with	with	ADP
taxlaw-2856	204	14	the	the	DET
taxlaw-2856	204	15	principles	principle	NOUN
taxlaw-2856	204	16	of	of	ADP
taxlaw-2856	204	17	an	an	DET
taxlaw-2856	204	18	exchange	exchange	NOUN
taxlaw-2856	204	19	as	as	ADP
taxlaw-2856	204	20	between	between	ADP
taxlaw-2856	204	21	the	the	DET
taxlaw-2856	204	22	government	government	NOUN
taxlaw-2856	204	23	and	and	CCONJ
taxlaw-2856	204	24	the	the	DET
taxlaw-2856	204	25	individual	individual	NOUN
taxlaw-2856	204	26	…	…	PUNCT
taxlaw-2856	204	27	the	the	DET
taxlaw-2856	204	28	benefit	benefit	NOUN
taxlaw-2856	204	29	theory	theory	NOUN
taxlaw-2856	204	30	was	be	AUX
taxlaw-2856	204	31	that	that	SCONJ
taxlaw-2856	204	32	taxes	taxis	NOUN
taxlaw-2856	204	33	ought	ought	AUX
taxlaw-2856	204	34	to	to	PART
taxlaw-2856	204	35	be	be	AUX
taxlaw-2856	204	36	paid	pay	VERB
taxlaw-2856	204	37	in	in	ADP
taxlaw-2856	204	38	accordance	accordance	NOUN
taxlaw-2856	204	39	with	with	ADP
taxlaw-2856	204	40	the	the	DET
taxlaw-2856	204	41	particular	particular	ADJ
taxlaw-2856	204	42	benefits	benefit	NOUN
taxlaw-2856	204	43	conferred	confer	VERB
taxlaw-2856	204	44	upon	upon	SCONJ
taxlaw-2856	204	45	the	the	DET
taxlaw-2856	204	46	individual	individual	NOUN
taxlaw-2856	204	47	.	.	PUNCT
taxlaw-2856	204	48	”	"	PUNCT
taxlaw-2856	204	49	)	)	PUNCT
taxlaw-2856	204	50	.	.	PUNCT
taxlaw-2856	205	1	one	one	NUM
taxlaw-2856	205	2	of	of	ADP
taxlaw-2856	205	3	the	the	DET
taxlaw-2856	205	4	first	first	ADJ
taxlaw-2856	205	5	to	to	PART
taxlaw-2856	205	6	challenge	challenge	VERB
taxlaw-2856	205	7	the	the	DET
taxlaw-2856	205	8	then	then	ADV
taxlaw-2856	205	9	-	-	PUNCT
taxlaw-2856	205	10	conventional	conventional	ADJ
taxlaw-2856	205	11	view	view	NOUN
taxlaw-2856	205	12	was	be	AUX
taxlaw-2856	205	13	john	john	PROPN
taxlaw-2856	205	14	stuart	stuart	PROPN
taxlaw-2856	205	15	mill	mill	PROPN
taxlaw-2856	205	16	,	,	PUNCT
taxlaw-2856	205	17	principles	principle	NOUN
taxlaw-2856	205	18	of	of	ADP
taxlaw-2856	205	19	political	political	ADJ
taxlaw-2856	205	20	economy	economy	NOUN
taxlaw-2856	205	21	398	398	NUM
taxlaw-2856	205	22	(	(	PUNCT
taxlaw-2856	205	23	1848	1848	NUM
taxlaw-2856	205	24	)	)	PUNCT
taxlaw-2856	206	1	[	[	X
taxlaw-2856	206	2	hereinafter	hereinafter	NOUN
taxlaw-2856	206	3	mill	mill	NOUN
taxlaw-2856	206	4	,	,	PUNCT
taxlaw-2856	206	5	principles	principle	NOUN
taxlaw-2856	206	6	]	]	PUNCT
taxlaw-2856	206	7	(	(	PUNCT
taxlaw-2856	206	8	“	"	PUNCT
taxlaw-2856	206	9	if	if	SCONJ
taxlaw-2856	206	10	there	there	PRON
taxlaw-2856	206	11	were	be	VERB
taxlaw-2856	206	12	any	any	DET
taxlaw-2856	206	13	justice	justice	NOUN
taxlaw-2856	206	14	,	,	PUNCT
taxlaw-2856	206	15	therefore	therefore	ADV
taxlaw-2856	206	16	,	,	PUNCT
taxlaw-2856	206	17	in	in	ADP
taxlaw-2856	206	18	the	the	DET
taxlaw-2856	206	19	theory	theory	NOUN
taxlaw-2856	206	20	of	of	ADP
taxlaw-2856	206	21	justice	justice	NOUN
taxlaw-2856	206	22	now	now	ADV
taxlaw-2856	206	23	under	under	ADP
taxlaw-2856	206	24	consideration	consideration	NOUN
taxlaw-2856	206	25	,	,	PUNCT
taxlaw-2856	206	26	those	those	PRON
taxlaw-2856	206	27	who	who	PRON
taxlaw-2856	206	28	are	be	AUX
taxlaw-2856	206	29	least	least	ADJ
taxlaw-2856	206	30	able	able	ADJ
taxlaw-2856	206	31	of	of	ADP
taxlaw-2856	206	32	helping	help	VERB
taxlaw-2856	206	33	or	or	CCONJ
taxlaw-2856	206	34	defending	defend	VERB
taxlaw-2856	206	35	themselves	themselves	PRON
taxlaw-2856	206	36	,	,	PUNCT
taxlaw-2856	206	37	being	be	AUX
taxlaw-2856	206	38	those	those	PRON
taxlaw-2856	206	39	to	to	PART
taxlaw-2856	206	40	whom	whom	PRON
taxlaw-2856	206	41	the	the	DET
taxlaw-2856	206	42	protection	protection	NOUN
taxlaw-2856	206	43	of	of	ADP
taxlaw-2856	206	44	the	the	DET
taxlaw-2856	206	45	government	government	NOUN
taxlaw-2856	206	46	is	be	AUX
taxlaw-2856	206	47	the	the	DET
taxlaw-2856	206	48	most	most	ADV
taxlaw-2856	206	49	indispensable	indispensable	ADJ
taxlaw-2856	206	50	,	,	PUNCT
taxlaw-2856	206	51	ought	ought	AUX
taxlaw-2856	206	52	to	to	PART
taxlaw-2856	206	53	pay	pay	VERB
taxlaw-2856	206	54	the	the	DET
taxlaw-2856	206	55	greatest	great	ADJ
taxlaw-2856	206	56	share	share	NOUN
taxlaw-2856	206	57	of	of	ADP
taxlaw-2856	206	58	its	its	PRON
taxlaw-2856	206	59	price	price	NOUN
taxlaw-2856	206	60	…	…	PUNCT
taxlaw-2856	206	61	”	"	PUNCT
taxlaw-2856	206	62	)	)	PUNCT
taxlaw-2856	206	63	;	;	PUNCT
taxlaw-2856	206	64	john	john	PROPN
taxlaw-2856	206	65	stuart	stuart	PROPN
taxlaw-2856	206	66	mill	mill	PROPN
taxlaw-2856	206	67	,	,	PUNCT
taxlaw-2856	206	68	utilitarianism	utilitarianism	NOUN
taxlaw-2856	206	69	,	,	PUNCT
taxlaw-2856	206	70	liberty	liberty	NOUN
taxlaw-2856	206	71	,	,	PUNCT
taxlaw-2856	206	72	representative	representative	ADJ
taxlaw-2856	206	73	government	government	NOUN
taxlaw-2856	206	74	54–55	54–55	PROPN
taxlaw-2856	206	75	(	(	PUNCT
taxlaw-2856	206	76	1863	1863	NUM
taxlaw-2856	206	77	)	)	PUNCT
taxlaw-2856	206	78	(	(	PUNCT
taxlaw-2856	206	79	“	"	PUNCT
taxlaw-2856	206	80	[	[	X
taxlaw-2856	206	81	i]f	i]f	NOUN
taxlaw-2856	206	82	there	there	PRON
taxlaw-2856	206	83	were	be	VERB
taxlaw-2856	206	84	no	no	DET
taxlaw-2856	206	85	law	law	NOUN
taxlaw-2856	206	86	or	or	CCONJ
taxlaw-2856	206	87	government	government	NOUN
taxlaw-2856	206	88	the	the	DET
taxlaw-2856	206	89	rich	rich	ADJ
taxlaw-2856	206	90	would	would	AUX
taxlaw-2856	206	91	be	be	AUX
taxlaw-2856	206	92	far	far	ADV
taxlaw-2856	206	93	better	well	ADV
taxlaw-2856	206	94	able	able	ADJ
taxlaw-2856	206	95	to	to	PART
taxlaw-2856	206	96	protect	protect	VERB
taxlaw-2856	206	97	themselves	themselves	PRON
taxlaw-2856	206	98	than	than	SCONJ
taxlaw-2856	206	99	the	the	DET
taxlaw-2856	206	100	poor	poor	ADJ
taxlaw-2856	206	101	would	would	AUX
taxlaw-2856	206	102	be	be	AUX
taxlaw-2856	206	103	,	,	PUNCT
taxlaw-2856	206	104	and	and	CCONJ
taxlaw-2856	206	105	indeed	indeed	ADV
taxlaw-2856	206	106	would	would	AUX
taxlaw-2856	206	107	probably	probably	ADV
taxlaw-2856	206	108	succeed	succeed	VERB
taxlaw-2856	206	109	in	in	ADP
taxlaw-2856	206	110	making	make	VERB
taxlaw-2856	206	111	the	the	DET
taxlaw-2856	206	112	poor	poor	ADJ
taxlaw-2856	206	113	their	their	PRON
taxlaw-2856	206	114	slaves	slave	NOUN
taxlaw-2856	206	115	…	…	PUNCT
taxlaw-2856	206	116	from	from	ADP
taxlaw-2856	206	117	these	these	DET
taxlaw-2856	206	118	confusions	confusion	NOUN
taxlaw-2856	206	119	there	there	PRON
taxlaw-2856	206	120	is	be	VERB
taxlaw-2856	206	121	no	no	DET
taxlaw-2856	206	122	other	other	ADJ
taxlaw-2856	206	123	mode	mode	NOUN
taxlaw-2856	206	124	of	of	ADP
taxlaw-2856	206	125	extrication	extrication	NOUN
taxlaw-2856	206	126	other	other	ADJ
taxlaw-2856	206	127	than	than	ADP
taxlaw-2856	206	128	the	the	DET
taxlaw-2856	206	129	utilitarian	utilitarian	ADJ
taxlaw-2856	206	130	.	.	PUNCT
taxlaw-2856	206	131	”	"	PUNCT
taxlaw-2856	206	132	)	)	PUNCT
taxlaw-2856	206	133	.	.	PUNCT
taxlaw-2856	207	1	by	by	ADP
taxlaw-2856	207	2	the	the	DET
taxlaw-2856	207	3	mid	mid	ADJ
taxlaw-2856	207	4	-	-	ADJ
taxlaw-2856	207	5	twentieth	twentieth	ADJ
taxlaw-2856	207	6	century	century	NOUN
taxlaw-2856	207	7	,	,	PUNCT
taxlaw-2856	207	8	benefit	benefit	NOUN
taxlaw-2856	207	9	theory	theory	NOUN
taxlaw-2856	207	10	as	as	ADP
taxlaw-2856	207	11	a	a	DET
taxlaw-2856	207	12	basis	basis	NOUN
taxlaw-2856	207	13	for	for	ADP
taxlaw-2856	207	14	broad	broad	ADV
taxlaw-2856	207	15	-	-	PUNCT
taxlaw-2856	207	16	based	base	VERB
taxlaw-2856	207	17	taxes	taxis	NOUN
taxlaw-2856	207	18	,	,	PUNCT
taxlaw-2856	207	19	such	such	ADJ
taxlaw-2856	207	20	as	as	ADP
taxlaw-2856	207	21	the	the	DET
taxlaw-2856	207	22	income	income	NOUN
taxlaw-2856	207	23	tax	tax	NOUN
taxlaw-2856	207	24	,	,	PUNCT
taxlaw-2856	207	25	had	have	AUX
taxlaw-2856	207	26	been	be	AUX
taxlaw-2856	207	27	relegated	relegate	VERB
taxlaw-2856	207	28	to	to	ADP
taxlaw-2856	207	29	merely	merely	ADV
taxlaw-2856	207	30	historical	historical	ADJ
taxlaw-2856	207	31	interest	interest	NOUN
taxlaw-2856	207	32	.	.	PUNCT
taxlaw-2856	208	1	henry	henry	PROPN
taxlaw-2856	208	2	c.	c.	PROPN
taxlaw-2856	208	3	simons	simons	PROPN
taxlaw-2856	208	4	,	,	PUNCT
taxlaw-2856	208	5	personal	personal	ADJ
taxlaw-2856	208	6	income	income	NOUN
taxlaw-2856	208	7	taxation	taxation	NOUN
taxlaw-2856	208	8	3	3	NUM
taxlaw-2856	208	9	(	(	PUNCT
taxlaw-2856	208	10	1938	1938	NUM
taxlaw-2856	208	11	)	)	PUNCT
taxlaw-2856	208	12	(	(	PUNCT
taxlaw-2856	208	13	“	"	PUNCT
taxlaw-2856	208	14	[	[	X
taxlaw-2856	208	15	i]t	i]t	NOUN
taxlaw-2856	208	16	is	be	AUX
taxlaw-2856	208	17	fair	fair	ADJ
taxlaw-2856	208	18	to	to	PART
taxlaw-2856	208	19	say	say	VERB
taxlaw-2856	208	20	…	…	PUNCT
taxlaw-2856	208	21	that	that	SCONJ
taxlaw-2856	208	22	this	this	DET
taxlaw-2856	208	23	principle	principle	NOUN
taxlaw-2856	208	24	,	,	PUNCT
taxlaw-2856	208	25	with	with	ADP
taxlaw-2856	208	26	reference	reference	NOUN
taxlaw-2856	208	27	to	to	ADP
taxlaw-2856	208	28	the	the	DET
taxlaw-2856	208	29	allocation	allocation	NOUN
taxlaw-2856	208	30	of	of	ADP
taxlaw-2856	208	31	the	the	DET
taxlaw-2856	208	32	whole	whole	ADJ
taxlaw-2856	208	33	tax	tax	NOUN
taxlaw-2856	208	34	burden	burden	NOUN
taxlaw-2856	208	35	,	,	PUNCT
taxlaw-2856	208	36	is	be	AUX
taxlaw-2856	208	37	now	now	ADV
taxlaw-2856	208	38	of	of	ADP
taxlaw-2856	208	39	interest	interest	NOUN
taxlaw-2856	208	40	only	only	ADV
taxlaw-2856	208	41	for	for	ADP
taxlaw-2856	208	42	the	the	DET
taxlaw-2856	208	43	history	history	NOUN
taxlaw-2856	208	44	of	of	ADP
taxlaw-2856	208	45	the	the	DET
taxlaw-2856	208	46	doctrine	doctrine	NOUN
taxlaw-2856	208	47	…	…	PUNCT
taxlaw-2856	209	1	[	[	X
taxlaw-2856	209	2	and	and	CCONJ
taxlaw-2856	209	3	]	]	PUNCT
taxlaw-2856	209	4	has	have	AUX
taxlaw-2856	209	5	been	be	AUX
taxlaw-2856	209	6	repudiated	repudiate	VERB
taxlaw-2856	209	7	as	as	ADP
taxlaw-2856	209	8	completely	completely	ADV
taxlaw-2856	209	9	by	by	ADP
taxlaw-2856	209	10	students	student	NOUN
taxlaw-2856	209	11	as	as	ADP
taxlaw-2856	209	12	by	by	ADP
taxlaw-2856	209	13	legislatures	legislature	NOUN
taxlaw-2856	209	14	.	.	PUNCT
taxlaw-2856	209	15	”	"	PUNCT
taxlaw-2856	209	16	)	)	PUNCT
taxlaw-2856	209	17	.	.	PUNCT
taxlaw-2856	210	1	32	32	NUM
taxlaw-2856	211	1	the	the	DET
taxlaw-2856	211	2	classic	classic	ADJ
taxlaw-2856	211	3	text	text	NOUN
taxlaw-2856	211	4	examining	examine	VERB
taxlaw-2856	211	5	this	this	DET
taxlaw-2856	211	6	issue	issue	NOUN
taxlaw-2856	211	7	is	be	AUX
taxlaw-2856	211	8	walter	walter	PROPN
taxlaw-2856	211	9	j.	j.	PROPN
taxlaw-2856	211	10	blum	blum	PROPN
taxlaw-2856	211	11	&	&	CCONJ
taxlaw-2856	211	12	harry	harry	PROPN
taxlaw-2856	211	13	j.	j.	PROPN
taxlaw-2856	211	14	kalven	kalven	PROPN
taxlaw-2856	211	15	,	,	PUNCT
taxlaw-2856	211	16	uneasy	uneasy	ADJ
taxlaw-2856	211	17	case	case	NOUN
taxlaw-2856	211	18	for	for	ADP
taxlaw-2856	211	19	progressive	progressive	ADJ
taxlaw-2856	211	20	taxation	taxation	NOUN
taxlaw-2856	211	21	(	(	PUNCT
taxlaw-2856	211	22	1953	1953	NUM
taxlaw-2856	211	23	)	)	PUNCT
taxlaw-2856	211	24	.	.	PUNCT
taxlaw-2856	212	1	33	33	NUM
taxlaw-2856	212	2	see	see	VERB
taxlaw-2856	212	3	,	,	PUNCT
taxlaw-2856	212	4	in	in	ADP
taxlaw-2856	212	5	particular	particular	ADJ
taxlaw-2856	212	6	,	,	PUNCT
taxlaw-2856	212	7	the	the	DET
taxlaw-2856	212	8	works	work	NOUN
taxlaw-2856	212	9	of	of	ADP
taxlaw-2856	212	10	jeremy	jeremy	PROPN
taxlaw-2856	212	11	bentham	bentham	PROPN
taxlaw-2856	212	12	and	and	CCONJ
taxlaw-2856	212	13	john	john	PROPN
taxlaw-2856	212	14	stuart	stuart	PROPN
taxlaw-2856	212	15	mill	mill	PROPN
taxlaw-2856	212	16	,	,	PUNCT
taxlaw-2856	212	17	supra	supra	PROPN
taxlaw-2856	212	18	,	,	PUNCT
taxlaw-2856	212	19	note	note	VERB
taxlaw-2856	212	20	31	31	NUM
taxlaw-2856	212	21	.	.	PUNCT
taxlaw-2856	213	1	for	for	ADP
taxlaw-2856	213	2	a	a	DET
taxlaw-2856	213	3	review	review	NOUN
taxlaw-2856	213	4	of	of	ADP
taxlaw-2856	213	5	jeremy	jeremy	PROPN
taxlaw-2856	213	6	bentham	bentham	PROPN
taxlaw-2856	213	7	’s	’s	PART
taxlaw-2856	213	8	writings	writing	NOUN
taxlaw-2856	213	9	and	and	CCONJ
taxlaw-2856	213	10	their	their	PRON
taxlaw-2856	213	11	applicability	applicability	NOUN
taxlaw-2856	213	12	to	to	ADP
taxlaw-2856	213	13	tax	tax	NOUN
taxlaw-2856	213	14	theory	theory	NOUN
taxlaw-2856	213	15	,	,	PUNCT
taxlaw-2856	213	16	see	see	VERB
taxlaw-2856	213	17	sagit	sagit	NOUN
taxlaw-2856	213	18	leviner	levin	ADJ
taxlaw-2856	213	19	,	,	PUNCT
taxlaw-2856	213	20	the	the	DET
taxlaw-2856	213	21	normative	normative	ADJ
taxlaw-2856	213	22	underpinnings	underpinning	NOUN
taxlaw-2856	213	23	of	of	ADP
taxlaw-2856	213	24	taxation	taxation	NOUN
taxlaw-2856	213	25	,	,	PUNCT
taxlaw-2856	213	26	13	13	NUM
taxlaw-2856	213	27	nev	nev	NOUN
taxlaw-2856	213	28	.	.	PROPN
taxlaw-2856	214	1	l.j	l.j	PROPN
taxlaw-2856	214	2	.	.	PROPN
taxlaw-2856	214	3	95	95	NUM
taxlaw-2856	214	4	,	,	PUNCT
taxlaw-2856	214	5	113–21	113–21	PROPN
taxlaw-2856	214	6	(	(	PUNCT
taxlaw-2856	214	7	2012	2012	NUM
taxlaw-2856	214	8	)	)	PUNCT
taxlaw-2856	214	9	.	.	PUNCT
taxlaw-2856	215	1	14	14	NUM
taxlaw-2856	215	2	columbia	columbia	PROPN
taxlaw-2856	215	3	journal	journal	PROPN
taxlaw-2856	215	4	of	of	ADP
taxlaw-2856	215	5	tax	tax	NOUN
taxlaw-2856	215	6	law	law	NOUN
taxlaw-2856	215	7	[	[	X
taxlaw-2856	215	8	vol.9:5	vol.9:5	NOUN
taxlaw-2856	215	9	provide	provide	VERB
taxlaw-2856	215	10	public	public	ADJ
taxlaw-2856	215	11	services	service	NOUN
taxlaw-2856	215	12	or	or	CCONJ
taxlaw-2856	215	13	to	to	PART
taxlaw-2856	215	14	assist	assist	VERB
taxlaw-2856	215	15	the	the	DET
taxlaw-2856	215	16	needy	needy	ADJ
taxlaw-2856	215	17	increases	increase	VERB
taxlaw-2856	215	18	the	the	DET
taxlaw-2856	215	19	total	total	ADJ
taxlaw-2856	215	20	quantum	quantum	NOUN
taxlaw-2856	215	21	of	of	ADP
taxlaw-2856	215	22	happiness.34	happiness.34	NOUN
taxlaw-2856	215	23	some	some	PRON
taxlaw-2856	215	24	rely	rely	VERB
taxlaw-2856	215	25	on	on	ADP
taxlaw-2856	215	26	rawlsian	rawlsian	ADJ
taxlaw-2856	215	27	principles	principle	NOUN
taxlaw-2856	215	28	.	.	PUNCT
taxlaw-2856	216	1	according	accord	VERB
taxlaw-2856	216	2	to	to	ADP
taxlaw-2856	216	3	rawls	rawl	NOUN
taxlaw-2856	216	4	,	,	PUNCT
taxlaw-2856	216	5	everyone	everyone	PRON
taxlaw-2856	216	6	has	have	VERB
taxlaw-2856	216	7	an	an	DET
taxlaw-2856	216	8	equal	equal	ADJ
taxlaw-2856	216	9	moral	moral	ADJ
taxlaw-2856	216	10	claim	claim	NOUN
taxlaw-2856	216	11	to	to	ADP
taxlaw-2856	216	12	material	material	ADJ
taxlaw-2856	216	13	resources	resource	NOUN
taxlaw-2856	216	14	and	and	CCONJ
taxlaw-2856	216	15	other	other	ADJ
taxlaw-2856	216	16	primary	primary	ADJ
taxlaw-2856	216	17	goods.35	goods.35	NOUN
taxlaw-2856	216	18	justice	justice	NOUN
taxlaw-2856	216	19	permits	permit	VERB
taxlaw-2856	216	20	deviation	deviation	NOUN
taxlaw-2856	216	21	from	from	ADP
taxlaw-2856	216	22	an	an	DET
taxlaw-2856	216	23	equal	equal	ADJ
taxlaw-2856	216	24	distribution	distribution	NOUN
taxlaw-2856	216	25	of	of	ADP
taxlaw-2856	216	26	wealth	wealth	NOUN
taxlaw-2856	216	27	only	only	ADV
taxlaw-2856	216	28	to	to	ADP
taxlaw-2856	216	29	the	the	DET
taxlaw-2856	216	30	extent	extent	NOUN
taxlaw-2856	216	31	that	that	SCONJ
taxlaw-2856	216	32	such	such	ADJ
taxlaw-2856	216	33	inequality	inequality	NOUN
taxlaw-2856	216	34	works	work	VERB
taxlaw-2856	216	35	to	to	ADP
taxlaw-2856	216	36	the	the	DET
taxlaw-2856	216	37	benefit	benefit	NOUN
taxlaw-2856	216	38	of	of	ADP
taxlaw-2856	216	39	the	the	DET
taxlaw-2856	216	40	least	least	ADJ
taxlaw-2856	216	41	well	well	ADV
taxlaw-2856	216	42	-	-	PUNCT
taxlaw-2856	216	43	off	off	ADP
taxlaw-2856	216	44	stratum	stratum	NOUN
taxlaw-2856	216	45	of	of	ADP
taxlaw-2856	216	46	society.36	society.36	NOUN
taxlaw-2856	216	47	if	if	SCONJ
taxlaw-2856	216	48	the	the	DET
taxlaw-2856	216	49	market	market	NOUN
taxlaw-2856	216	50	distribution	distribution	NOUN
taxlaw-2856	216	51	is	be	AUX
taxlaw-2856	216	52	more	more	ADV
taxlaw-2856	216	53	unequal	unequal	ADJ
taxlaw-2856	216	54	than	than	ADP
taxlaw-2856	216	55	that	that	PRON
taxlaw-2856	216	56	—	—	PUNCT
taxlaw-2856	216	57	as	as	SCONJ
taxlaw-2856	216	58	is	be	AUX
taxlaw-2856	216	59	likely	likely	ADJ
taxlaw-2856	216	60	the	the	DET
taxlaw-2856	216	61	case	case	NOUN
taxlaw-2856	216	62	—	—	PUNCT
taxlaw-2856	216	63	then	then	ADV
taxlaw-2856	216	64	justice	justice	NOUN
taxlaw-2856	216	65	requires	require	VERB
taxlaw-2856	216	66	a	a	DET
taxlaw-2856	216	67	redistribution	redistribution	NOUN
taxlaw-2856	216	68	of	of	ADP
taxlaw-2856	216	69	resources.37	resources.37	VERB
taxlaw-2856	216	70	some	some	DET
taxlaw-2856	216	71	refer	refer	NOUN
taxlaw-2856	216	72	to	to	ADP
taxlaw-2856	216	73	sacrifice	sacrifice	NOUN
taxlaw-2856	216	74	theory	theory	NOUN
taxlaw-2856	216	75	,	,	PUNCT
taxlaw-2856	216	76	according	accord	VERB
taxlaw-2856	216	77	to	to	ADP
taxlaw-2856	216	78	which	which	PRON
taxlaw-2856	216	79	each	each	DET
taxlaw-2856	216	80	person	person	NOUN
taxlaw-2856	216	81	should	should	AUX
taxlaw-2856	216	82	experience	experience	VERB
taxlaw-2856	216	83	the	the	DET
taxlaw-2856	216	84	same	same	ADJ
taxlaw-2856	216	85	degree	degree	NOUN
taxlaw-2856	216	86	of	of	ADP
taxlaw-2856	216	87	pain	pain	NOUN
taxlaw-2856	216	88	from	from	ADP
taxlaw-2856	216	89	paying	pay	VERB
taxlaw-2856	216	90	taxes	taxis	NOUN
taxlaw-2856	216	91	:	:	PUNCT
taxlaw-2856	216	92	because	because	SCONJ
taxlaw-2856	216	93	of	of	ADP
taxlaw-2856	216	94	the	the	DET
taxlaw-2856	216	95	declining	decline	VERB
taxlaw-2856	216	96	marginal	marginal	ADJ
taxlaw-2856	216	97	utility	utility	NOUN
taxlaw-2856	216	98	of	of	ADP
taxlaw-2856	216	99	money	money	NOUN
taxlaw-2856	216	100	,	,	PUNCT
taxlaw-2856	216	101	a	a	DET
taxlaw-2856	216	102	wealthy	wealthy	ADJ
taxlaw-2856	216	103	individual	individual	NOUN
taxlaw-2856	216	104	would	would	AUX
taxlaw-2856	216	105	need	need	VERB
taxlaw-2856	216	106	to	to	PART
taxlaw-2856	216	107	pay	pay	VERB
taxlaw-2856	216	108	more	more	ADJ
taxlaw-2856	216	109	than	than	ADP
taxlaw-2856	216	110	a	a	DET
taxlaw-2856	216	111	poor	poor	ADJ
taxlaw-2856	216	112	person	person	NOUN
taxlaw-2856	216	113	in	in	ADP
taxlaw-2856	216	114	order	order	NOUN
taxlaw-2856	216	115	to	to	PART
taxlaw-2856	216	116	experience	experience	VERB
taxlaw-2856	216	117	the	the	DET
taxlaw-2856	216	118	same	same	ADJ
taxlaw-2856	216	119	degree	degree	NOUN
taxlaw-2856	216	120	of	of	ADP
taxlaw-2856	216	121	disutility.38	disutility.38	NOUN
taxlaw-2856	216	122	others	other	NOUN
taxlaw-2856	216	123	seem	seem	VERB
taxlaw-2856	216	124	to	to	PART
taxlaw-2856	216	125	rely	rely	VERB
taxlaw-2856	216	126	on	on	ADP
taxlaw-2856	216	127	an	an	DET
taxlaw-2856	216	128	innate	innate	ADJ
taxlaw-2856	216	129	sense	sense	NOUN
taxlaw-2856	216	130	of	of	ADP
taxlaw-2856	216	131	fairness	fairness	NOUN
taxlaw-2856	216	132	not	not	PART
taxlaw-2856	216	133	necessarily	necessarily	ADV
taxlaw-2856	216	134	grounded	ground	VERB
taxlaw-2856	216	135	in	in	ADP
taxlaw-2856	216	136	a	a	DET
taxlaw-2856	216	137	rigorous	rigorous	ADJ
taxlaw-2856	216	138	theory	theory	NOUN
taxlaw-2856	216	139	of	of	ADP
taxlaw-2856	216	140	social	social	ADJ
taxlaw-2856	216	141	philosophy.39	philosophy.39	NOUN
taxlaw-2856	216	142	that	that	SCONJ
taxlaw-2856	216	143	individuals	individual	NOUN
taxlaw-2856	216	144	who	who	PRON
taxlaw-2856	216	145	can	can	AUX
taxlaw-2856	216	146	afford	afford	VERB
taxlaw-2856	216	147	to	to	ADP
taxlaw-2856	216	148	34	34	NUM
taxlaw-2856	216	149	see	see	VERB
taxlaw-2856	216	150	,	,	PUNCT
taxlaw-2856	216	151	e.g.	e.g.	ADV
taxlaw-2856	216	152	,	,	PUNCT
taxlaw-2856	216	153	henry	henry	PROPN
taxlaw-2856	216	154	sidgwick	sidgwick	PROPN
taxlaw-2856	216	155	,	,	PUNCT
taxlaw-2856	216	156	the	the	DET
taxlaw-2856	216	157	principles	principle	NOUN
taxlaw-2856	216	158	of	of	ADP
taxlaw-2856	216	159	political	political	ADJ
taxlaw-2856	216	160	economy	economy	NOUN
taxlaw-2856	216	161	519	519	NUM
taxlaw-2856	216	162	(	(	PUNCT
taxlaw-2856	216	163	1887	1887	NUM
taxlaw-2856	216	164	)	)	PUNCT
taxlaw-2856	216	165	(	(	PUNCT
taxlaw-2856	216	166	“	"	PUNCT
taxlaw-2856	216	167	the	the	DET
taxlaw-2856	216	168	common	common	ADJ
taxlaw-2856	216	169	sense	sense	NOUN
taxlaw-2856	216	170	of	of	ADP
taxlaw-2856	216	171	mankind	mankind	NOUN
taxlaw-2856	216	172	,	,	PUNCT
taxlaw-2856	216	173	in	in	ADP
taxlaw-2856	216	174	considering	consider	VERB
taxlaw-2856	216	175	these	these	DET
taxlaw-2856	216	176	inequalities	inequality	NOUN
taxlaw-2856	216	177	,	,	PUNCT
taxlaw-2856	216	178	implicitly	implicitly	ADV
taxlaw-2856	216	179	adopts	adopt	VERB
taxlaw-2856	216	180	,	,	PUNCT
taxlaw-2856	216	181	as	as	SCONJ
taxlaw-2856	216	182	i	i	PRON
taxlaw-2856	216	183	conceive	conceive	VERB
taxlaw-2856	216	184	,	,	PUNCT
taxlaw-2856	216	185	two	two	NUM
taxlaw-2856	216	186	propositions	proposition	NOUN
taxlaw-2856	216	187	laid	lay	VERB
taxlaw-2856	216	188	down	down	ADP
taxlaw-2856	216	189	by	by	ADP
taxlaw-2856	216	190	bentham	bentham	PROPN
taxlaw-2856	216	191	as	as	ADP
taxlaw-2856	216	192	to	to	ADP
taxlaw-2856	216	193	the	the	DET
taxlaw-2856	216	194	relation	relation	NOUN
taxlaw-2856	216	195	of	of	ADP
taxlaw-2856	216	196	wealth	wealth	NOUN
taxlaw-2856	216	197	to	to	ADP
taxlaw-2856	216	198	happiness	happiness	NOUN
taxlaw-2856	216	199	:	:	PUNCT
taxlaw-2856	216	200	viz	viz	NUM
taxlaw-2856	216	201	.	.	PUNCT
taxlaw-2856	217	1	(	(	PUNCT
taxlaw-2856	217	2	1	1	X
taxlaw-2856	217	3	)	)	PUNCT
taxlaw-2856	217	4	that	that	SCONJ
taxlaw-2856	217	5	an	an	DET
taxlaw-2856	217	6	increase	increase	NOUN
taxlaw-2856	217	7	of	of	ADP
taxlaw-2856	217	8	wealth	wealth	NOUN
taxlaw-2856	217	9	is	be	AUX
taxlaw-2856	217	10	—	—	PUNCT
taxlaw-2856	217	11	speaking	speak	VERB
taxlaw-2856	217	12	broadly	broadly	ADV
taxlaw-2856	217	13	and	and	CCONJ
taxlaw-2856	217	14	generally	generally	ADV
taxlaw-2856	217	15	—	—	PUNCT
taxlaw-2856	217	16	productive	productive	ADJ
taxlaw-2856	217	17	of	of	ADP
taxlaw-2856	217	18	an	an	DET
taxlaw-2856	217	19	increase	increase	NOUN
taxlaw-2856	217	20	of	of	ADP
taxlaw-2856	217	21	happiness	happiness	NOUN
taxlaw-2856	217	22	to	to	ADP
taxlaw-2856	217	23	its	its	PRON
taxlaw-2856	217	24	possessor	possessor	NOUN
taxlaw-2856	217	25	;	;	PUNCT
taxlaw-2856	217	26	and	and	CCONJ
taxlaw-2856	217	27	(	(	PUNCT
taxlaw-2856	217	28	2	2	X
taxlaw-2856	217	29	)	)	PUNCT
taxlaw-2856	217	30	that	that	SCONJ
taxlaw-2856	217	31	the	the	DET
taxlaw-2856	217	32	resulting	result	VERB
taxlaw-2856	217	33	increase	increase	NOUN
taxlaw-2856	217	34	in	in	ADP
taxlaw-2856	217	35	happiness	happiness	NOUN
taxlaw-2856	217	36	is	be	AUX
taxlaw-2856	217	37	not	not	PART
taxlaw-2856	217	38	simply	simply	ADV
taxlaw-2856	217	39	proportional	proportional	ADJ
taxlaw-2856	217	40	to	to	ADP
taxlaw-2856	217	41	the	the	DET
taxlaw-2856	217	42	increase	increase	NOUN
taxlaw-2856	217	43	in	in	ADP
taxlaw-2856	217	44	wealth	wealth	NOUN
taxlaw-2856	217	45	,	,	PUNCT
taxlaw-2856	217	46	but	but	CCONJ
taxlaw-2856	217	47	stands	stand	VERB
taxlaw-2856	217	48	in	in	ADP
taxlaw-2856	217	49	a	a	DET
taxlaw-2856	217	50	decreasing	decrease	VERB
taxlaw-2856	217	51	ratio	ratio	NOUN
taxlaw-2856	217	52	to	to	ADP
taxlaw-2856	217	53	it	it	PRON
taxlaw-2856	217	54	…	…	PUNCT
taxlaw-2856	217	55	and	and	CCONJ
taxlaw-2856	217	56	from	from	ADP
taxlaw-2856	217	57	these	these	DET
taxlaw-2856	217	58	two	two	NUM
taxlaw-2856	217	59	propositions	proposition	NOUN
taxlaw-2856	217	60	taken	take	VERB
taxlaw-2856	217	61	together	together	ADV
taxlaw-2856	217	62	the	the	DET
taxlaw-2856	217	63	obvious	obvious	ADJ
taxlaw-2856	217	64	conclusion	conclusion	NOUN
taxlaw-2856	217	65	is	be	AUX
taxlaw-2856	217	66	that	that	SCONJ
taxlaw-2856	217	67	the	the	PRON
taxlaw-2856	217	68	more	more	ADV
taxlaw-2856	217	69	any	any	DET
taxlaw-2856	217	70	society	society	NOUN
taxlaw-2856	217	71	approximates	approximate	VERB
taxlaw-2856	217	72	to	to	ADP
taxlaw-2856	217	73	equality	equality	NOUN
taxlaw-2856	217	74	in	in	ADP
taxlaw-2856	217	75	the	the	DET
taxlaw-2856	217	76	distribution	distribution	NOUN
taxlaw-2856	217	77	of	of	ADP
taxlaw-2856	217	78	wealth	wealth	NOUN
taxlaw-2856	217	79	among	among	ADP
taxlaw-2856	217	80	its	its	PRON
taxlaw-2856	217	81	members	member	NOUN
taxlaw-2856	217	82	,	,	PUNCT
taxlaw-2856	217	83	the	the	DET
taxlaw-2856	217	84	greater	great	ADJ
taxlaw-2856	217	85	on	on	ADP
taxlaw-2856	217	86	the	the	DET
taxlaw-2856	217	87	whole	whole	NOUN
taxlaw-2856	217	88	is	be	AUX
taxlaw-2856	217	89	the	the	DET
taxlaw-2856	217	90	aggregate	aggregate	NOUN
taxlaw-2856	217	91	of	of	ADP
taxlaw-2856	217	92	satisfactions	satisfaction	NOUN
taxlaw-2856	217	93	which	which	PRON
taxlaw-2856	217	94	the	the	DET
taxlaw-2856	217	95	society	society	NOUN
taxlaw-2856	217	96	in	in	ADP
taxlaw-2856	217	97	question	question	NOUN
taxlaw-2856	217	98	derives	derive	VERB
taxlaw-2856	217	99	from	from	ADP
taxlaw-2856	217	100	the	the	DET
taxlaw-2856	217	101	wealth	wealth	NOUN
taxlaw-2856	217	102	it	it	PRON
taxlaw-2856	217	103	possesses	possess	VERB
taxlaw-2856	217	104	.	.	PUNCT
taxlaw-2856	217	105	”	"	PUNCT
taxlaw-2856	217	106	)	)	PUNCT
taxlaw-2856	217	107	.	.	PUNCT
taxlaw-2856	218	1	see	see	VERB
taxlaw-2856	218	2	also	also	ADV
taxlaw-2856	218	3	jennifer	jennifer	VERB
taxlaw-2856	218	4	bird	bird	NOUN
taxlaw-2856	218	5	-	-	PUNCT
taxlaw-2856	218	6	pollan	pollan	NOUN
taxlaw-2856	218	7	,	,	PUNCT
taxlaw-2856	218	8	utilitarianism	utilitarianism	NOUN
taxlaw-2856	218	9	and	and	CCONJ
taxlaw-2856	218	10	wealth	wealth	NOUN
taxlaw-2856	218	11	transfer	transfer	NOUN
taxlaw-2856	218	12	taxation	taxation	NOUN
taxlaw-2856	218	13	,	,	PUNCT
taxlaw-2856	218	14	69	69	NUM
taxlaw-2856	218	15	ark	ark	NOUN
taxlaw-2856	218	16	.	.	PUNCT
taxlaw-2856	219	1	l.	l.	PROPN
taxlaw-2856	219	2	rev	rev	PROPN
taxlaw-2856	219	3	.	.	PROPN
taxlaw-2856	219	4	695	695	NUM
taxlaw-2856	219	5	(	(	PUNCT
taxlaw-2856	219	6	2016	2016	NUM
taxlaw-2856	219	7	)	)	PUNCT
taxlaw-2856	219	8	;	;	PUNCT
taxlaw-2856	220	1	calvin	calvin	PROPN
taxlaw-2856	220	2	h.	h.	PROPN
taxlaw-2856	220	3	johnson	johnson	PROPN
taxlaw-2856	220	4	,	,	PUNCT
taxlaw-2856	220	5	was	be	AUX
taxlaw-2856	220	6	it	it	PRON
taxlaw-2856	220	7	lost	lose	VERB
taxlaw-2856	220	8	?	?	PUNCT
taxlaw-2856	221	1	personal	personal	ADJ
taxlaw-2856	221	2	deductions	deduction	NOUN
taxlaw-2856	221	3	under	under	ADP
taxlaw-2856	221	4	tax	tax	NOUN
taxlaw-2856	221	5	reform	reform	NOUN
taxlaw-2856	221	6	,	,	PUNCT
taxlaw-2856	221	7	59	59	NUM
taxlaw-2856	221	8	smu	smu	PROPN
taxlaw-2856	221	9	l.	l.	PROPN
taxlaw-2856	221	10	rev	rev	PROPN
taxlaw-2856	221	11	.	.	PROPN
taxlaw-2856	221	12	689	689	NUM
taxlaw-2856	221	13	,	,	PUNCT
taxlaw-2856	221	14	693	693	NUM
taxlaw-2856	221	15	(	(	PUNCT
taxlaw-2856	221	16	2006	2006	NUM
taxlaw-2856	221	17	)	)	PUNCT
taxlaw-2856	221	18	;	;	PUNCT
taxlaw-2856	221	19	martin	martin	PROPN
taxlaw-2856	221	20	j.	j.	PROPN
taxlaw-2856	221	21	mcmahon	mcmahon	PROPN
taxlaw-2856	221	22	,	,	PUNCT
taxlaw-2856	221	23	jr	jr	PROPN
taxlaw-2856	221	24	.	.	PROPN
taxlaw-2856	221	25	&	&	CCONJ
taxlaw-2856	221	26	alice	alice	PROPN
taxlaw-2856	221	27	g.	g.	PROPN
taxlaw-2856	221	28	abreu	abreu	PROPN
taxlaw-2856	221	29	,	,	PUNCT
taxlaw-2856	221	30	winner	winner	NOUN
taxlaw-2856	221	31	-	-	PUNCT
taxlaw-2856	221	32	take	take	VERB
taxlaw-2856	221	33	-	-	PUNCT
taxlaw-2856	221	34	all	all	PRON
taxlaw-2856	221	35	markets	market	NOUN
taxlaw-2856	221	36	:	:	PUNCT
taxlaw-2856	221	37	easing	ease	VERB
taxlaw-2856	221	38	the	the	DET
taxlaw-2856	221	39	case	case	NOUN
taxlaw-2856	221	40	for	for	ADP
taxlaw-2856	221	41	progressive	progressive	ADJ
taxlaw-2856	221	42	taxation	taxation	NOUN
taxlaw-2856	221	43	,	,	PUNCT
taxlaw-2856	221	44	4	4	NUM
taxlaw-2856	221	45	fla	fla	NOUN
taxlaw-2856	221	46	.	.	PUNCT
taxlaw-2856	222	1	tax	tax	PROPN
taxlaw-2856	222	2	rev	rev	PROPN
taxlaw-2856	222	3	.	.	PROPN
taxlaw-2856	222	4	1	1	NUM
taxlaw-2856	222	5	(	(	PUNCT
taxlaw-2856	222	6	1998	1998	NUM
taxlaw-2856	222	7	)	)	PUNCT
taxlaw-2856	222	8	.	.	PUNCT
taxlaw-2856	223	1	see	see	VERB
taxlaw-2856	223	2	also	also	ADV
taxlaw-2856	223	3	the	the	DET
taxlaw-2856	223	4	sources	source	NOUN
taxlaw-2856	223	5	cited	cite	VERB
taxlaw-2856	223	6	in	in	ADP
taxlaw-2856	223	7	jeffrey	jeffrey	PROPN
taxlaw-2856	223	8	a.	a.	PROPN
taxlaw-2856	223	9	schoenblum	schoenblum	PROPN
taxlaw-2856	223	10	,	,	PUNCT
taxlaw-2856	223	11	tax	tax	NOUN
taxlaw-2856	223	12	fairness	fairness	NOUN
taxlaw-2856	223	13	or	or	CCONJ
taxlaw-2856	223	14	unfairness	unfairness	NOUN
taxlaw-2856	223	15	?	?	PUNCT
taxlaw-2856	224	1	a	a	DET
taxlaw-2856	224	2	consideration	consideration	NOUN
taxlaw-2856	224	3	of	of	ADP
taxlaw-2856	224	4	the	the	DET
taxlaw-2856	224	5	philosophical	philosophical	ADJ
taxlaw-2856	224	6	bases	basis	NOUN
taxlaw-2856	224	7	for	for	ADP
taxlaw-2856	224	8	unequal	unequal	ADJ
taxlaw-2856	224	9	taxation	taxation	NOUN
taxlaw-2856	224	10	of	of	ADP
taxlaw-2856	224	11	individuals	individual	NOUN
taxlaw-2856	224	12	,	,	PUNCT
taxlaw-2856	224	13	12	12	NUM
taxlaw-2856	224	14	am	am	NOUN
taxlaw-2856	224	15	.	.	PUNCT
taxlaw-2856	225	1	j.	j.	PROPN
taxlaw-2856	225	2	tax	tax	PROPN
taxlaw-2856	225	3	pol’y	pol’y	NOUN
taxlaw-2856	225	4	221	221	NUM
taxlaw-2856	225	5	,	,	PUNCT
taxlaw-2856	225	6	236–42	236–42	PROPN
taxlaw-2856	225	7	(	(	PUNCT
taxlaw-2856	225	8	1995	1995	NUM
taxlaw-2856	225	9	)	)	PUNCT
taxlaw-2856	225	10	.	.	PUNCT
taxlaw-2856	226	1	35	35	NUM
taxlaw-2856	226	2	john	john	PROPN
taxlaw-2856	226	3	rawls	rawl	VERB
taxlaw-2856	226	4	,	,	PUNCT
taxlaw-2856	226	5	a	a	DET
taxlaw-2856	226	6	theory	theory	NOUN
taxlaw-2856	226	7	of	of	ADP
taxlaw-2856	226	8	justice	justice	NOUN
taxlaw-2856	226	9	103–04	103–04	NUM
taxlaw-2856	226	10	(	(	PUNCT
taxlaw-2856	226	11	1971	1971	NUM
taxlaw-2856	226	12	)	)	PUNCT
taxlaw-2856	226	13	.	.	PUNCT
taxlaw-2856	227	1	36	36	NUM
taxlaw-2856	228	1	i	i	PRON
taxlaw-2856	228	2	d.	d.	PROPN
taxlaw-2856	228	3	at	at	ADP
taxlaw-2856	228	4	62	62	NUM
taxlaw-2856	228	5	,	,	PUNCT
taxlaw-2856	228	6	75–78	75–78	NUM
taxlaw-2856	228	7	.	.	PUNCT
taxlaw-2856	228	8	37	37	NUM
taxlaw-2856	228	9	i	i	PRON
taxlaw-2856	228	10	d.	d.	PROPN
taxlaw-2856	228	11	at	at	ADP
taxlaw-2856	228	12	246–47	246–47	PROPN
taxlaw-2856	228	13	(	(	PUNCT
taxlaw-2856	228	14	justifying	justify	VERB
taxlaw-2856	228	15	“	"	PUNCT
taxlaw-2856	228	16	steeply	steeply	ADJ
taxlaw-2856	228	17	progressive	progressive	ADJ
taxlaw-2856	228	18	income	income	NOUN
taxlaw-2856	228	19	taxes	taxis	NOUN
taxlaw-2856	228	20	”	"	PUNCT
taxlaw-2856	228	21	“	"	PUNCT
taxlaw-2856	228	22	given	give	VERB
taxlaw-2856	228	23	the	the	DET
taxlaw-2856	228	24	injustice	injustice	NOUN
taxlaw-2856	228	25	of	of	ADP
taxlaw-2856	228	26	existing	exist	VERB
taxlaw-2856	228	27	institutions	institution	NOUN
taxlaw-2856	228	28	”	"	PUNCT
taxlaw-2856	228	29	)	)	PUNCT
taxlaw-2856	228	30	.	.	PUNCT
taxlaw-2856	229	1	see	see	VERB
taxlaw-2856	229	2	also	also	ADV
taxlaw-2856	229	3	jennifer	jennifer	VERB
taxlaw-2856	229	4	bird	bird	NOUN
taxlaw-2856	229	5	-	-	PUNCT
taxlaw-2856	229	6	pollan	pollan	NOUN
taxlaw-2856	229	7	,	,	PUNCT
taxlaw-2856	229	8	unseating	unseating	NOUN
taxlaw-2856	229	9	privilege	privilege	NOUN
taxlaw-2856	229	10	:	:	PUNCT
taxlaw-2856	229	11	rawls	rawl	NOUN
taxlaw-2856	229	12	,	,	PUNCT
taxlaw-2856	229	13	equality	equality	NOUN
taxlaw-2856	229	14	of	of	ADP
taxlaw-2856	229	15	opportunity	opportunity	NOUN
taxlaw-2856	229	16	,	,	PUNCT
taxlaw-2856	229	17	and	and	CCONJ
taxlaw-2856	229	18	wealth	wealth	NOUN
taxlaw-2856	229	19	transfer	transfer	NOUN
taxlaw-2856	229	20	taxation	taxation	NOUN
taxlaw-2856	229	21	,	,	PUNCT
taxlaw-2856	229	22	59	59	NUM
taxlaw-2856	229	23	wayne	wayne	PROPN
taxlaw-2856	229	24	l.	l.	PROPN
taxlaw-2856	229	25	rev	rev	PROPN
taxlaw-2856	229	26	.	.	PROPN
taxlaw-2856	229	27	713	713	NUM
taxlaw-2856	229	28	,	,	PUNCT
taxlaw-2856	229	29	713	713	NUM
taxlaw-2856	229	30	(	(	PUNCT
taxlaw-2856	229	31	2013	2013	NUM
taxlaw-2856	229	32	)	)	PUNCT
taxlaw-2856	229	33	;	;	PUNCT
taxlaw-2856	229	34	schoenblum	schoenblum	PROPN
taxlaw-2856	229	35	,	,	PUNCT
taxlaw-2856	229	36	supra	supra	PROPN
taxlaw-2856	229	37	note	note	NOUN
taxlaw-2856	229	38	34	34	NUM
taxlaw-2856	229	39	,	,	PUNCT
taxlaw-2856	229	40	at	at	ADP
taxlaw-2856	229	41	251–57	251–57	PROPN
taxlaw-2856	229	42	(	(	PUNCT
taxlaw-2856	229	43	1995	1995	NUM
taxlaw-2856	229	44	)	)	PUNCT
taxlaw-2856	229	45	(	(	PUNCT
taxlaw-2856	229	46	discussing	discuss	VERB
taxlaw-2856	229	47	and	and	CCONJ
taxlaw-2856	229	48	criticizing	criticize	VERB
taxlaw-2856	229	49	the	the	DET
taxlaw-2856	229	50	principles	principle	NOUN
taxlaw-2856	229	51	of	of	ADP
taxlaw-2856	229	52	taxation	taxation	NOUN
taxlaw-2856	229	53	derivable	derivable	ADJ
taxlaw-2856	229	54	from	from	ADP
taxlaw-2856	229	55	rawls	rawl	NOUN
taxlaw-2856	229	56	)	)	PUNCT
taxlaw-2856	229	57	.	.	PUNCT
taxlaw-2856	230	1	38	38	NUM
taxlaw-2856	230	2	jay	jay	PROPN
taxlaw-2856	230	3	a.	a.	NOUN
taxlaw-2856	230	4	soled	sole	VERB
taxlaw-2856	230	5	,	,	PUNCT
taxlaw-2856	230	6	a	a	DET
taxlaw-2856	230	7	proposal	proposal	NOUN
taxlaw-2856	230	8	to	to	PART
taxlaw-2856	230	9	lengthen	lengthen	VERB
taxlaw-2856	230	10	the	the	DET
taxlaw-2856	230	11	tax	tax	NOUN
taxlaw-2856	230	12	accounting	accounting	NOUN
taxlaw-2856	230	13	period	period	NOUN
taxlaw-2856	230	14	,	,	PUNCT
taxlaw-2856	230	15	14	14	NUM
taxlaw-2856	230	16	am	am	NOUN
taxlaw-2856	230	17	.	.	PUNCT
taxlaw-2856	231	1	j.	j.	PROPN
taxlaw-2856	231	2	tax	tax	PROPN
taxlaw-2856	231	3	pol’y	pol’y	NOUN
taxlaw-2856	231	4	35	35	NUM
taxlaw-2856	231	5	,	,	PUNCT
taxlaw-2856	231	6	57	57	NUM
taxlaw-2856	231	7	(	(	PUNCT
taxlaw-2856	231	8	1997	1997	NUM
taxlaw-2856	231	9	)	)	PUNCT
taxlaw-2856	231	10	(	(	PUNCT
taxlaw-2856	231	11	describing	describe	VERB
taxlaw-2856	231	12	proportional	proportional	ADJ
taxlaw-2856	231	13	sacrifice	sacrifice	NOUN
taxlaw-2856	231	14	as	as	ADP
taxlaw-2856	231	15	“	"	PUNCT
taxlaw-2856	231	16	one	one	NUM
taxlaw-2856	231	17	of	of	ADP
taxlaw-2856	231	18	the	the	DET
taxlaw-2856	231	19	fundamental	fundamental	ADJ
taxlaw-2856	231	20	tenets	tenet	NOUN
taxlaw-2856	231	21	of	of	ADP
taxlaw-2856	231	22	a	a	DET
taxlaw-2856	231	23	progressive	progressive	ADJ
taxlaw-2856	231	24	tax	tax	NOUN
taxlaw-2856	231	25	structure	structure	NOUN
taxlaw-2856	231	26	”	"	PUNCT
taxlaw-2856	231	27	)	)	PUNCT
taxlaw-2856	231	28	;	;	PUNCT
taxlaw-2856	231	29	bruce	bruce	PROPN
taxlaw-2856	231	30	anderson	anderson	PROPN
taxlaw-2856	231	31	,	,	PUNCT
taxlaw-2856	231	32	strategic	strategic	ADJ
taxlaw-2856	231	33	choice	choice	NOUN
taxlaw-2856	231	34	taxation	taxation	NOUN
taxlaw-2856	231	35	:	:	PUNCT
taxlaw-2856	231	36	a	a	DET
taxlaw-2856	231	37	solution	solution	NOUN
taxlaw-2856	231	38	to	to	ADP
taxlaw-2856	231	39	the	the	DET
taxlaw-2856	231	40	federal	federal	ADJ
taxlaw-2856	231	41	revenue	revenue	NOUN
taxlaw-2856	231	42	crisis	crisis	NOUN
taxlaw-2856	231	43	,	,	PUNCT
taxlaw-2856	231	44	1995	1995	NUM
taxlaw-2856	231	45	colum	colum	NOUN
taxlaw-2856	231	46	.	.	PUNCT
taxlaw-2856	232	1	bus	bus	NOUN
taxlaw-2856	232	2	.	.	PUNCT
taxlaw-2856	233	1	l.	l.	PROPN
taxlaw-2856	233	2	rev	rev	PROPN
taxlaw-2856	233	3	.	.	PROPN
taxlaw-2856	233	4	281	281	NUM
taxlaw-2856	233	5	,	,	PUNCT
taxlaw-2856	233	6	297	297	NUM
taxlaw-2856	233	7	,	,	PUNCT
taxlaw-2856	233	8	n.48	n.48	PRON
taxlaw-2856	233	9	;	;	PUNCT
taxlaw-2856	233	10	mcmahon	mcmahon	PROPN
taxlaw-2856	233	11	&	&	CCONJ
taxlaw-2856	233	12	abreu	abreu	PROPN
taxlaw-2856	233	13	,	,	PUNCT
taxlaw-2856	233	14	supra	supra	PROPN
taxlaw-2856	233	15	note	note	NOUN
taxlaw-2856	233	16	34	34	NUM
taxlaw-2856	233	17	,	,	PUNCT
taxlaw-2856	233	18	at	at	ADP
taxlaw-2856	233	19	32	32	NUM
taxlaw-2856	233	20	(	(	PUNCT
taxlaw-2856	233	21	“	"	PUNCT
taxlaw-2856	233	22	the	the	DET
taxlaw-2856	233	23	most	most	ADV
taxlaw-2856	233	24	persuasive	persuasive	ADJ
taxlaw-2856	233	25	arguments	argument	NOUN
taxlaw-2856	233	26	for	for	ADP
taxlaw-2856	233	27	the	the	DET
taxlaw-2856	233	28	equity	equity	NOUN
taxlaw-2856	233	29	of	of	ADP
taxlaw-2856	233	30	progressive	progressive	ADJ
taxlaw-2856	233	31	taxation	taxation	NOUN
taxlaw-2856	233	32	rest	rest	NOUN
taxlaw-2856	233	33	on	on	ADP
taxlaw-2856	233	34	the	the	DET
taxlaw-2856	233	35	concept	concept	NOUN
taxlaw-2856	233	36	…	…	PUNCT
taxlaw-2856	233	37	that	that	SCONJ
taxlaw-2856	233	38	taxation	taxation	NOUN
taxlaw-2856	233	39	ought	ought	AUX
taxlaw-2856	233	40	to	to	PART
taxlaw-2856	233	41	exact	exact	VERB
taxlaw-2856	233	42	equiproportional	equiproportional	ADJ
taxlaw-2856	233	43	sacrifice	sacrifice	NOUN
taxlaw-2856	233	44	”	"	PUNCT
taxlaw-2856	233	45	)	)	PUNCT
taxlaw-2856	233	46	;	;	PUNCT
taxlaw-2856	233	47	richard	richard	PROPN
taxlaw-2856	233	48	winchester	winchester	PROPN
taxlaw-2856	233	49	,	,	PUNCT
taxlaw-2856	233	50	parity	parity	NOUN
taxlaw-2856	233	51	lost	lose	VERB
taxlaw-2856	233	52	:	:	PUNCT
taxlaw-2856	233	53	the	the	DET
taxlaw-2856	233	54	price	price	NOUN
taxlaw-2856	233	55	of	of	ADP
taxlaw-2856	233	56	a	a	DET
taxlaw-2856	233	57	corporate	corporate	ADJ
taxlaw-2856	233	58	tax	tax	NOUN
taxlaw-2856	233	59	in	in	ADP
taxlaw-2856	233	60	a	a	DET
taxlaw-2856	233	61	progressive	progressive	ADJ
taxlaw-2856	233	62	tax	tax	NOUN
taxlaw-2856	233	63	world	world	NOUN
taxlaw-2856	233	64	,	,	PUNCT
taxlaw-2856	233	65	9	9	NUM
taxlaw-2856	233	66	nev	nev	NOUN
taxlaw-2856	233	67	.	.	PROPN
taxlaw-2856	233	68	l.j	l.j	PROPN
taxlaw-2856	233	69	.	.	PROPN
taxlaw-2856	233	70	130	130	NUM
taxlaw-2856	233	71	,	,	PUNCT
taxlaw-2856	233	72	131	131	NUM
taxlaw-2856	233	73	(	(	PUNCT
taxlaw-2856	233	74	2008	2008	NUM
taxlaw-2856	233	75	)	)	PUNCT
taxlaw-2856	233	76	(	(	PUNCT
taxlaw-2856	233	77	“	"	PUNCT
taxlaw-2856	233	78	[	[	X
taxlaw-2856	233	79	t]he	t]he	ADJ
taxlaw-2856	233	80	income	income	NOUN
taxlaw-2856	233	81	tax	tax	NOUN
taxlaw-2856	233	82	in	in	ADP
taxlaw-2856	233	83	the	the	DET
taxlaw-2856	233	84	united	united	PROPN
taxlaw-2856	233	85	states	states	PROPN
taxlaw-2856	233	86	has	have	AUX
taxlaw-2856	233	87	always	always	ADV
taxlaw-2856	233	88	been	be	AUX
taxlaw-2856	233	89	intended	intend	VERB
taxlaw-2856	233	90	to	to	PART
taxlaw-2856	233	91	allocate	allocate	VERB
taxlaw-2856	233	92	the	the	DET
taxlaw-2856	233	93	burden	burden	NOUN
taxlaw-2856	233	94	based	base	VERB
taxlaw-2856	233	95	on	on	ADP
taxlaw-2856	233	96	an	an	DET
taxlaw-2856	233	97	individual	individual	NOUN
taxlaw-2856	233	98	’s	’s	PART
taxlaw-2856	233	99	ability	ability	NOUN
taxlaw-2856	233	100	to	to	PART
taxlaw-2856	233	101	pay	pay	VERB
taxlaw-2856	233	102	.	.	PUNCT
taxlaw-2856	234	1	this	this	PRON
taxlaw-2856	234	2	essentially	essentially	ADV
taxlaw-2856	234	3	embraces	embrace	VERB
taxlaw-2856	234	4	a	a	DET
taxlaw-2856	234	5	theory	theory	NOUN
taxlaw-2856	234	6	of	of	ADP
taxlaw-2856	234	7	fairness	fairness	NOUN
taxlaw-2856	234	8	referred	refer	VERB
taxlaw-2856	234	9	to	to	ADP
taxlaw-2856	234	10	as	as	ADP
taxlaw-2856	234	11	the	the	DET
taxlaw-2856	234	12	equal	equal	ADJ
taxlaw-2856	234	13	sacrifice	sacrifice	NOUN
taxlaw-2856	234	14	theory	theory	NOUN
taxlaw-2856	234	15	.	.	PUNCT
taxlaw-2856	234	16	”	"	PUNCT
taxlaw-2856	234	17	)	)	PUNCT
taxlaw-2856	235	1	david	david	PROPN
taxlaw-2856	235	2	kamin	kamin	PROPN
taxlaw-2856	235	3	,	,	PUNCT
taxlaw-2856	235	4	what	what	PRON
taxlaw-2856	235	5	is	be	AUX
taxlaw-2856	235	6	a	a	DET
taxlaw-2856	235	7	progressive	progressive	ADJ
taxlaw-2856	235	8	tax	tax	NOUN
taxlaw-2856	235	9	change	change	NOUN
taxlaw-2856	235	10	?	?	PUNCT
taxlaw-2856	235	11	:	:	PUNCT
taxlaw-2856	235	12	unmasking	unmask	VERB
taxlaw-2856	235	13	hidden	hidden	ADJ
taxlaw-2856	235	14	values	value	NOUN
taxlaw-2856	235	15	in	in	ADP
taxlaw-2856	235	16	distributional	distributional	ADJ
taxlaw-2856	235	17	debates	debate	NOUN
taxlaw-2856	235	18	,	,	PUNCT
taxlaw-2856	235	19	83	83	NUM
taxlaw-2856	235	20	n.y.u	n.y.u	NOUN
taxlaw-2856	235	21	.	.	PUNCT
taxlaw-2856	236	1	l.	l.	PROPN
taxlaw-2856	236	2	rev	rev	PROPN
taxlaw-2856	236	3	.	.	PROPN
taxlaw-2856	236	4	241	241	NUM
taxlaw-2856	236	5	,	,	PUNCT
taxlaw-2856	236	6	272–79	272–79	PROPN
taxlaw-2856	236	7	(	(	PUNCT
taxlaw-2856	236	8	2008	2008	NUM
taxlaw-2856	236	9	)	)	PUNCT
taxlaw-2856	236	10	;	;	PUNCT
taxlaw-2856	236	11	jeffrey	jeffrey	PROPN
taxlaw-2856	236	12	h.	h.	PROPN
taxlaw-2856	236	13	kahn	kahn	PROPN
taxlaw-2856	236	14	,	,	PUNCT
taxlaw-2856	236	15	personal	personal	ADJ
taxlaw-2856	236	16	deductions	deduction	NOUN
taxlaw-2856	236	17	–	–	PUNCT
taxlaw-2856	236	18	a	a	DET
taxlaw-2856	236	19	tax	tax	NOUN
taxlaw-2856	236	20	“	"	PUNCT
taxlaw-2856	236	21	ideal	ideal	ADJ
taxlaw-2856	236	22	”	"	PUNCT
taxlaw-2856	236	23	or	or	CCONJ
taxlaw-2856	236	24	just	just	ADV
taxlaw-2856	236	25	another	another	DET
taxlaw-2856	236	26	“	"	PUNCT
taxlaw-2856	236	27	deal	deal	NOUN
taxlaw-2856	236	28	”	"	PUNCT
taxlaw-2856	236	29	?	?	PUNCT
taxlaw-2856	236	30	,	,	PUNCT
taxlaw-2856	236	31	2002	2002	NUM
taxlaw-2856	236	32	mich	mich	PROPN
taxlaw-2856	236	33	.	.	PUNCT
taxlaw-2856	236	34	st	st	PROPN
taxlaw-2856	236	35	.	.	PROPN
taxlaw-2856	236	36	u.	u.	PROPN
taxlaw-2856	236	37	–	–	PUNCT
taxlaw-2856	236	38	detroit	detroit	PROPN
taxlaw-2856	236	39	coll	coll	PROPN
taxlaw-2856	236	40	.	.	PUNCT
taxlaw-2856	237	1	l.	l.	PROPN
taxlaw-2856	237	2	rev	rev	PROPN
taxlaw-2856	237	3	.	.	PROPN
taxlaw-2856	237	4	1	1	NUM
taxlaw-2856	237	5	,	,	PUNCT
taxlaw-2856	237	6	23	23	NUM
taxlaw-2856	237	7	(	(	PUNCT
taxlaw-2856	237	8	“	"	PUNCT
taxlaw-2856	237	9	[	[	X
taxlaw-2856	237	10	e]qual	e]qual	ADJ
taxlaw-2856	237	11	sacrifice	sacrifice	NOUN
taxlaw-2856	237	12	theory	theory	NOUN
taxlaw-2856	237	13	provides	provide	VERB
taxlaw-2856	237	14	the	the	DET
taxlaw-2856	237	15	most	most	ADV
taxlaw-2856	237	16	compelling	compelling	ADJ
taxlaw-2856	237	17	argument	argument	NOUN
taxlaw-2856	237	18	for	for	ADP
taxlaw-2856	237	19	progressivity	progressivity	NOUN
taxlaw-2856	237	20	.	.	PUNCT
taxlaw-2856	237	21	”	"	PUNCT
taxlaw-2856	237	22	)	)	PUNCT
taxlaw-2856	237	23	;	;	PUNCT
taxlaw-2856	237	24	eric	eric	PROPN
taxlaw-2856	237	25	rakowski	rakowski	PROPN
taxlaw-2856	237	26	,	,	PUNCT
taxlaw-2856	237	27	symposium	symposium	NOUN
taxlaw-2856	237	28	on	on	ADP
taxlaw-2856	237	29	wealth	wealth	NOUN
taxlaw-2856	237	30	taxes	taxis	NOUN
taxlaw-2856	237	31	part	part	NOUN
taxlaw-2856	237	32	i	i	PRON
taxlaw-2856	237	33	:	:	PUNCT
taxlaw-2856	237	34	can	can	AUX
taxlaw-2856	237	35	wealth	wealth	NOUN
taxlaw-2856	237	36	taxes	taxis	NOUN
taxlaw-2856	237	37	be	be	AUX
taxlaw-2856	237	38	justified	justify	VERB
taxlaw-2856	237	39	?	?	PUNCT
taxlaw-2856	237	40	,	,	PUNCT
taxlaw-2856	237	41	53	53	NUM
taxlaw-2856	237	42	tax	tax	NOUN
taxlaw-2856	237	43	l.	l.	PROPN
taxlaw-2856	237	44	rev	rev	PROPN
taxlaw-2856	237	45	.	.	PROPN
taxlaw-2856	237	46	263	263	NUM
taxlaw-2856	237	47	,	,	PUNCT
taxlaw-2856	237	48	310–16	310–16	NUM
taxlaw-2856	237	49	(	(	PUNCT
taxlaw-2856	237	50	2000	2000	NUM
taxlaw-2856	237	51	)	)	PUNCT
taxlaw-2856	237	52	;	;	PUNCT
taxlaw-2856	237	53	robert	robert	PROPN
taxlaw-2856	237	54	f.	f.	PROPN
taxlaw-2856	237	55	parsley	parsley	PROPN
taxlaw-2856	237	56	,	,	PUNCT
taxlaw-2856	237	57	building	build	VERB
taxlaw-2856	237	58	a	a	DET
taxlaw-2856	237	59	house	house	NOUN
taxlaw-2856	237	60	of	of	ADP
taxlaw-2856	237	61	cards	card	NOUN
taxlaw-2856	237	62	:	:	PUNCT
taxlaw-2856	237	63	a	a	DET
taxlaw-2856	237	64	policy	policy	NOUN
taxlaw-2856	237	65	evaluation	evaluation	NOUN
taxlaw-2856	237	66	of	of	ADP
taxlaw-2856	237	67	tennessee	tennessee	PROPN
taxlaw-2856	237	68	’s	’s	PART
taxlaw-2856	237	69	tax	tax	PROPN
taxlaw-2856	237	70	reform	reform	PROPN
taxlaw-2856	237	71	act	act	NOUN
taxlaw-2856	237	72	of	of	ADP
taxlaw-2856	237	73	2002	2002	NUM
taxlaw-2856	237	74	with	with	ADP
taxlaw-2856	237	75	emphasis	emphasis	NOUN
taxlaw-2856	237	76	on	on	ADP
taxlaw-2856	237	77	fairness	fairness	NOUN
taxlaw-2856	237	78	to	to	ADP
taxlaw-2856	237	79	the	the	DET
taxlaw-2856	237	80	poor	poor	ADJ
taxlaw-2856	237	81	,	,	PUNCT
taxlaw-2856	237	82	70	70	NUM
taxlaw-2856	237	83	tenn	tenn	PROPN
taxlaw-2856	237	84	.	.	PUNCT
taxlaw-2856	238	1	l.	l.	PROPN
taxlaw-2856	238	2	rev	rev	PROPN
taxlaw-2856	238	3	.	.	PROPN
taxlaw-2856	238	4	1177	1177	NUM
taxlaw-2856	238	5	,	,	PUNCT
taxlaw-2856	238	6	1181–82	1181–82	NUM
taxlaw-2856	238	7	(	(	PUNCT
taxlaw-2856	238	8	2003	2003	NUM
taxlaw-2856	238	9	)	)	PUNCT
taxlaw-2856	238	10	;	;	PUNCT
taxlaw-2856	238	11	kornhauser	kornhauser	NOUN
taxlaw-2856	238	12	,	,	PUNCT
taxlaw-2856	238	13	supra	supra	PROPN
taxlaw-2856	238	14	note	note	PROPN
taxlaw-2856	238	15	31	31	NUM
taxlaw-2856	238	16	,	,	PUNCT
taxlaw-2856	238	17	at	at	ADP
taxlaw-2856	238	18	1717–21	1717–21	NUM
taxlaw-2856	238	19	;	;	PUNCT
taxlaw-2856	238	20	sagit	sagit	X
taxlaw-2856	238	21	leviner	levin	ADJ
taxlaw-2856	238	22	,	,	PUNCT
taxlaw-2856	238	23	from	from	ADP
taxlaw-2856	238	24	deontology	deontology	NOUN
taxlaw-2856	238	25	to	to	ADP
taxlaw-2856	238	26	practical	practical	ADJ
taxlaw-2856	238	27	application	application	NOUN
taxlaw-2856	238	28	:	:	PUNCT
taxlaw-2856	238	29	the	the	DET
taxlaw-2856	238	30	vision	vision	NOUN
taxlaw-2856	238	31	of	of	ADP
taxlaw-2856	238	32	a	a	DET
taxlaw-2856	238	33	good	good	ADJ
taxlaw-2856	238	34	society	society	NOUN
taxlaw-2856	238	35	and	and	CCONJ
taxlaw-2856	238	36	the	the	DET
taxlaw-2856	238	37	tax	tax	NOUN
taxlaw-2856	238	38	system	system	NOUN
taxlaw-2856	238	39	,	,	PUNCT
taxlaw-2856	238	40	26	26	NUM
taxlaw-2856	238	41	va	va	NOUN
taxlaw-2856	238	42	.	.	PUNCT
taxlaw-2856	239	1	tax	tax	PROPN
taxlaw-2856	239	2	rev	rev	PROPN
taxlaw-2856	239	3	.	.	PROPN
taxlaw-2856	240	1	405	405	NUM
taxlaw-2856	240	2	,	,	PUNCT
taxlaw-2856	240	3	427	427	NUM
taxlaw-2856	240	4	(	(	PUNCT
taxlaw-2856	240	5	2006	2006	NUM
taxlaw-2856	240	6	)	)	PUNCT
taxlaw-2856	240	7	.	.	PUNCT
taxlaw-2856	241	1	39	39	NUM
taxlaw-2856	241	2	schoenblum	schoenblum	NOUN
taxlaw-2856	241	3	,	,	PUNCT
taxlaw-2856	241	4	supra	supra	PROPN
taxlaw-2856	241	5	note	note	NOUN
taxlaw-2856	241	6	34	34	NUM
taxlaw-2856	241	7	,	,	PUNCT
taxlaw-2856	241	8	at	at	ADP
taxlaw-2856	241	9	235	235	NUM
taxlaw-2856	241	10	(	(	PUNCT
taxlaw-2856	241	11	“	"	PUNCT
taxlaw-2856	241	12	the	the	DET
taxlaw-2856	241	13	ability	ability	NOUN
taxlaw-2856	241	14	to	to	PART
taxlaw-2856	241	15	pay	pay	VERB
taxlaw-2856	241	16	principle	principle	NOUN
taxlaw-2856	241	17	has	have	AUX
taxlaw-2856	241	18	now	now	ADV
taxlaw-2856	241	19	gained	gain	VERB
taxlaw-2856	241	20	such	such	ADJ
taxlaw-2856	241	21	widespread	widespread	ADJ
taxlaw-2856	241	22	currency	currency	NOUN
taxlaw-2856	241	23	that	that	PRON
taxlaw-2856	241	24	its	its	PRON
taxlaw-2856	241	25	underlying	underlie	VERB
taxlaw-2856	241	26	premise	premise	NOUN
taxlaw-2856	241	27	rarely	rarely	ADV
taxlaw-2856	241	28	is	be	AUX
taxlaw-2856	241	29	questioned	question	VERB
taxlaw-2856	241	30	by	by	ADP
taxlaw-2856	241	31	tax	tax	NOUN
taxlaw-2856	241	32	law	law	NOUN
taxlaw-2856	241	33	scholars	scholar	NOUN
taxlaw-2856	241	34	.	.	PUNCT
taxlaw-2856	242	1	they	they	PRON
taxlaw-2856	242	2	tend	tend	VERB
taxlaw-2856	242	3	to	to	PART
taxlaw-2856	242	4	assume	assume	VERB
taxlaw-2856	242	5	uncritically	uncritically	ADV
taxlaw-2856	242	6	that	that	SCONJ
taxlaw-2856	242	7	there	there	PRON
taxlaw-2856	242	8	is	be	VERB
taxlaw-2856	242	9	a	a	DET
taxlaw-2856	242	10	direct	direct	ADJ
taxlaw-2856	242	11	relation	relation	NOUN
taxlaw-2856	242	12	between	between	ADP
taxlaw-2856	242	13	ability	ability	NOUN
taxlaw-2856	242	14	to	to	PART
taxlaw-2856	242	15	pay	pay	VERB
taxlaw-2856	242	16	and	and	CCONJ
taxlaw-2856	242	17	fairness	fairness	NOUN
taxlaw-2856	242	18	.	.	PUNCT
taxlaw-2856	242	19	”	"	PUNCT
taxlaw-2856	242	20	)	)	PUNCT
taxlaw-2856	242	21	;	;	PUNCT
taxlaw-2856	242	22	fleming	fleme	VERB
taxlaw-2856	242	23	et	et	PROPN
taxlaw-2856	242	24	al	al	PROPN
taxlaw-2856	242	25	.	.	PROPN
taxlaw-2856	242	26	,	,	PUNCT
taxlaw-2856	242	27	supra	supra	PROPN
taxlaw-2856	242	28	note	note	PROPN
taxlaw-2856	242	29	27	27	NUM
taxlaw-2856	242	30	,	,	PUNCT
taxlaw-2856	242	31	at	at	ADP
taxlaw-2856	242	32	309	309	NUM
taxlaw-2856	242	33	(	(	PUNCT
taxlaw-2856	242	34	describing	describe	VERB
taxlaw-2856	242	35	the	the	DET
taxlaw-2856	242	36	ability	ability	NOUN
taxlaw-2856	242	37	-	-	PUNCT
taxlaw-2856	242	38	to	to	ADP
taxlaw-2856	242	39	-	-	PUNCT
taxlaw-2856	242	40	pay	pay	NOUN
taxlaw-2856	242	41	doctrine	doctrine	NOUN
taxlaw-2856	242	42	as	as	ADP
taxlaw-2856	242	43	“	"	PUNCT
taxlaw-2856	242	44	dogma	dogma	NOUN
taxlaw-2856	242	45	”	"	PUNCT
taxlaw-2856	242	46	)	)	PUNCT
taxlaw-2856	242	47	.	.	PUNCT
taxlaw-2856	243	1	2017	2017	NUM
taxlaw-2856	243	2	]	]	PUNCT
taxlaw-2856	243	3	the	the	DET
taxlaw-2856	243	4	myth	myth	NOUN
taxlaw-2856	243	5	of	of	ADP
taxlaw-2856	243	6	corporate	corporate	ADJ
taxlaw-2856	243	7	tax	tax	NOUN
taxlaw-2856	243	8	residence	residence	NOUN
taxlaw-2856	243	9	15	15	NUM
taxlaw-2856	243	10	do	do	NOUN
taxlaw-2856	243	11	so	so	ADV
taxlaw-2856	243	12	should	should	AUX
taxlaw-2856	243	13	pay	pay	VERB
taxlaw-2856	243	14	more	more	ADJ
taxlaw-2856	243	15	than	than	ADP
taxlaw-2856	243	16	those	those	PRON
taxlaw-2856	243	17	who	who	PRON
taxlaw-2856	243	18	are	be	AUX
taxlaw-2856	243	19	struggling	struggle	VERB
taxlaw-2856	243	20	seems	seem	VERB
taxlaw-2856	243	21	to	to	PART
taxlaw-2856	243	22	strike	strike	VERB
taxlaw-2856	243	23	an	an	DET
taxlaw-2856	243	24	intuitive	intuitive	ADJ
taxlaw-2856	243	25	chord	chord	NOUN
taxlaw-2856	243	26	that	that	PRON
taxlaw-2856	243	27	is	be	AUX
taxlaw-2856	243	28	often	often	ADV
taxlaw-2856	243	29	sufficient	sufficient	ADJ
taxlaw-2856	243	30	to	to	PART
taxlaw-2856	243	31	support	support	VERB
taxlaw-2856	243	32	a	a	DET
taxlaw-2856	243	33	policy	policy	NOUN
taxlaw-2856	243	34	of	of	ADP
taxlaw-2856	243	35	taxation	taxation	NOUN
taxlaw-2856	243	36	according	accord	VERB
taxlaw-2856	243	37	to	to	ADP
taxlaw-2856	243	38	ability	ability	NOUN
taxlaw-2856	243	39	-	-	PUNCT
taxlaw-2856	243	40	to	to	ADP
taxlaw-2856	243	41	-	-	PUNCT
taxlaw-2856	243	42	pay.40	pay.40	NOUN
taxlaw-2856	243	43	for	for	ADP
taxlaw-2856	243	44	the	the	DET
taxlaw-2856	243	45	purpose	purpose	NOUN
taxlaw-2856	243	46	of	of	ADP
taxlaw-2856	243	47	our	our	PRON
taxlaw-2856	243	48	discussion	discussion	NOUN
taxlaw-2856	243	49	,	,	PUNCT
taxlaw-2856	243	50	it	it	PRON
taxlaw-2856	243	51	is	be	AUX
taxlaw-2856	243	52	not	not	PART
taxlaw-2856	243	53	important	important	ADJ
taxlaw-2856	243	54	to	to	PART
taxlaw-2856	243	55	identify	identify	VERB
taxlaw-2856	243	56	the	the	DET
taxlaw-2856	243	57	precise	precise	ADJ
taxlaw-2856	243	58	theoretical	theoretical	ADJ
taxlaw-2856	243	59	justification	justification	NOUN
taxlaw-2856	243	60	for	for	ADP
taxlaw-2856	243	61	taxation	taxation	NOUN
taxlaw-2856	243	62	according	accord	VERB
taxlaw-2856	243	63	to	to	ADP
taxlaw-2856	243	64	ability	ability	NOUN
taxlaw-2856	243	65	-	-	PUNCT
taxlaw-2856	243	66	to	to	ADP
taxlaw-2856	243	67	-	-	PUNCT
taxlaw-2856	243	68	pay	pay	VERB
taxlaw-2856	243	69	or	or	CCONJ
taxlaw-2856	243	70	even	even	ADV
taxlaw-2856	243	71	to	to	PART
taxlaw-2856	243	72	determine	determine	VERB
taxlaw-2856	243	73	whether	whether	SCONJ
taxlaw-2856	243	74	it	it	PRON
taxlaw-2856	243	75	has	have	VERB
taxlaw-2856	243	76	a	a	DET
taxlaw-2856	243	77	precise	precise	ADJ
taxlaw-2856	243	78	theoretical	theoretical	ADJ
taxlaw-2856	243	79	justification	justification	NOUN
taxlaw-2856	243	80	.	.	PUNCT
taxlaw-2856	244	1	all	all	PRON
taxlaw-2856	244	2	that	that	PRON
taxlaw-2856	244	3	we	we	PRON
taxlaw-2856	244	4	need	need	VERB
taxlaw-2856	244	5	to	to	PART
taxlaw-2856	244	6	note	note	VERB
taxlaw-2856	244	7	is	be	AUX
taxlaw-2856	244	8	that	that	SCONJ
taxlaw-2856	244	9	the	the	DET
taxlaw-2856	244	10	subject	subject	ADJ
taxlaw-2856	244	11	matter	matter	NOUN
taxlaw-2856	244	12	of	of	ADP
taxlaw-2856	244	13	ability	ability	NOUN
taxlaw-2856	244	14	-	-	PUNCT
taxlaw-2856	244	15	to	to	ADP
taxlaw-2856	244	16	-	-	PUNCT
taxlaw-2856	244	17	pay	pay	VERB
taxlaw-2856	244	18	taxation	taxation	NOUN
taxlaw-2856	244	19	is	be	AUX
taxlaw-2856	244	20	the	the	DET
taxlaw-2856	244	21	welfare	welfare	NOUN
taxlaw-2856	244	22	of	of	ADP
taxlaw-2856	244	23	the	the	DET
taxlaw-2856	244	24	various	various	ADJ
taxlaw-2856	244	25	members	member	NOUN
taxlaw-2856	244	26	of	of	ADP
taxlaw-2856	244	27	the	the	DET
taxlaw-2856	244	28	collective	collective	NOUN
taxlaw-2856	244	29	,	,	PUNCT
taxlaw-2856	244	30	the	the	DET
taxlaw-2856	244	31	conflicting	conflict	VERB
taxlaw-2856	244	32	claims	claim	NOUN
taxlaw-2856	244	33	to	to	PART
taxlaw-2856	244	34	material	material	VERB
taxlaw-2856	244	35	resources	resource	NOUN
taxlaw-2856	244	36	held	hold	VERB
taxlaw-2856	244	37	by	by	ADP
taxlaw-2856	244	38	various	various	ADJ
taxlaw-2856	244	39	members	member	NOUN
taxlaw-2856	244	40	of	of	ADP
taxlaw-2856	244	41	the	the	DET
taxlaw-2856	244	42	collective	collective	NOUN
taxlaw-2856	244	43	,	,	PUNCT
taxlaw-2856	244	44	and	and	CCONJ
taxlaw-2856	244	45	the	the	DET
taxlaw-2856	244	46	rights	right	NOUN
taxlaw-2856	244	47	and	and	CCONJ
taxlaw-2856	244	48	obligations	obligation	NOUN
taxlaw-2856	244	49	of	of	ADP
taxlaw-2856	244	50	those	those	PRON
taxlaw-2856	244	51	who	who	PRON
taxlaw-2856	244	52	are	be	AUX
taxlaw-2856	244	53	better	well	ADJ
taxlaw-2856	244	54	off	off	ADP
taxlaw-2856	244	55	vis	vis	X
taxlaw-2856	244	56	-	-	PUNCT
taxlaw-2856	244	57	à	à	X
taxlaw-2856	244	58	-	-	PUNCT
taxlaw-2856	244	59	vis	vis	X
taxlaw-2856	244	60	those	those	PRON
taxlaw-2856	244	61	who	who	PRON
taxlaw-2856	244	62	are	be	AUX
taxlaw-2856	244	63	not	not	PART
taxlaw-2856	244	64	as	as	ADV
taxlaw-2856	244	65	well	well	ADV
taxlaw-2856	244	66	off	off	ADV
taxlaw-2856	244	67	.	.	PUNCT
taxlaw-2856	245	1	furthermore	furthermore	ADV
taxlaw-2856	245	2	,	,	PUNCT
taxlaw-2856	245	3	in	in	ADP
taxlaw-2856	245	4	the	the	DET
taxlaw-2856	245	5	context	context	NOUN
taxlaw-2856	245	6	of	of	ADP
taxlaw-2856	245	7	tax	tax	NOUN
taxlaw-2856	245	8	policy	policy	NOUN
taxlaw-2856	245	9	,	,	PUNCT
taxlaw-2856	245	10	ability	ability	NOUN
taxlaw-2856	245	11	-	-	PUNCT
taxlaw-2856	245	12	to	to	ADP
taxlaw-2856	245	13	-	-	PUNCT
taxlaw-2856	245	14	pay	pay	NOUN
taxlaw-2856	245	15	is	be	AUX
taxlaw-2856	245	16	not	not	PART
taxlaw-2856	245	17	an	an	DET
taxlaw-2856	245	18	absolute	absolute	ADJ
taxlaw-2856	245	19	or	or	CCONJ
taxlaw-2856	245	20	descriptive	descriptive	ADJ
taxlaw-2856	245	21	,	,	PUNCT
taxlaw-2856	245	22	but	but	CCONJ
taxlaw-2856	245	23	rather	rather	ADV
taxlaw-2856	245	24	a	a	DET
taxlaw-2856	245	25	relative	relative	ADJ
taxlaw-2856	245	26	and	and	CCONJ
taxlaw-2856	245	27	normative	normative	ADJ
taxlaw-2856	245	28	,	,	PUNCT
taxlaw-2856	245	29	term	term	NOUN
taxlaw-2856	245	30	of	of	ADP
taxlaw-2856	245	31	art	art	NOUN
taxlaw-2856	245	32	.	.	PUNCT
taxlaw-2856	246	1	it	it	PRON
taxlaw-2856	246	2	does	do	AUX
taxlaw-2856	246	3	not	not	PART
taxlaw-2856	246	4	describe	describe	VERB
taxlaw-2856	246	5	an	an	DET
taxlaw-2856	246	6	individual	individual	NOUN
taxlaw-2856	246	7	’s	’s	PART
taxlaw-2856	246	8	absolute	absolute	ADJ
taxlaw-2856	246	9	capacity	capacity	NOUN
taxlaw-2856	246	10	to	to	PART
taxlaw-2856	246	11	pay	pay	VERB
taxlaw-2856	246	12	tax	tax	NOUN
taxlaw-2856	246	13	(	(	PUNCT
taxlaw-2856	246	14	a	a	DET
taxlaw-2856	246	15	term	term	NOUN
taxlaw-2856	246	16	which	which	PRON
taxlaw-2856	246	17	,	,	PUNCT
taxlaw-2856	246	18	when	when	SCONJ
taxlaw-2856	246	19	taken	take	VERB
taxlaw-2856	246	20	literally	literally	ADV
taxlaw-2856	246	21	,	,	PUNCT
taxlaw-2856	246	22	refers	refer	VERB
taxlaw-2856	246	23	to	to	ADP
taxlaw-2856	246	24	a	a	DET
taxlaw-2856	246	25	person	person	NOUN
taxlaw-2856	246	26	’s	’s	PART
taxlaw-2856	246	27	entire	entire	ADJ
taxlaw-2856	246	28	wealth	wealth	NOUN
taxlaw-2856	246	29	or	or	CCONJ
taxlaw-2856	246	30	entire	entire	ADJ
taxlaw-2856	246	31	income	income	NOUN
taxlaw-2856	246	32	)	)	PUNCT
taxlaw-2856	246	33	;	;	PUNCT
taxlaw-2856	246	34	rather	rather	ADV
taxlaw-2856	246	35	,	,	PUNCT
taxlaw-2856	246	36	it	it	PRON
taxlaw-2856	246	37	compares	compare	VERB
taxlaw-2856	246	38	the	the	DET
taxlaw-2856	246	39	relative	relative	ADJ
taxlaw-2856	246	40	effect	effect	NOUN
taxlaw-2856	246	41	of	of	ADP
taxlaw-2856	246	42	paying	pay	VERB
taxlaw-2856	246	43	tax	tax	NOUN
taxlaw-2856	246	44	on	on	ADP
taxlaw-2856	246	45	the	the	DET
taxlaw-2856	246	46	welfare	welfare	NOUN
taxlaw-2856	246	47	of	of	ADP
taxlaw-2856	246	48	different	different	ADJ
taxlaw-2856	246	49	individuals.41	individuals.41	NOUN
taxlaw-2856	246	50	granted	grant	VERB
taxlaw-2856	246	51	,	,	PUNCT
taxlaw-2856	246	52	not	not	PART
taxlaw-2856	246	53	all	all	DET
taxlaw-2856	246	54	commentators	commentator	NOUN
taxlaw-2856	246	55	accept	accept	VERB
taxlaw-2856	246	56	the	the	DET
taxlaw-2856	246	57	idea	idea	NOUN
taxlaw-2856	246	58	of	of	ADP
taxlaw-2856	246	59	taxation	taxation	NOUN
taxlaw-2856	246	60	according	accord	VERB
taxlaw-2856	246	61	to	to	ADP
taxlaw-2856	246	62	ability	ability	NOUN
taxlaw-2856	246	63	-	-	PUNCT
taxlaw-2856	246	64	topay	topay	NOUN
taxlaw-2856	246	65	.	.	PUNCT
taxlaw-2856	247	1	some	some	PRON
taxlaw-2856	247	2	argue	argue	VERB
taxlaw-2856	247	3	that	that	SCONJ
taxlaw-2856	247	4	justice	justice	NOUN
taxlaw-2856	247	5	permits	permit	VERB
taxlaw-2856	247	6	charging	charge	VERB
taxlaw-2856	247	7	individuals	individual	NOUN
taxlaw-2856	247	8	no	no	ADV
taxlaw-2856	247	9	more	more	ADJ
taxlaw-2856	247	10	than	than	ADP
taxlaw-2856	247	11	the	the	DET
taxlaw-2856	247	12	market	market	NOUN
taxlaw-2856	247	13	price	price	NOUN
taxlaw-2856	247	14	of	of	ADP
taxlaw-2856	247	15	the	the	DET
taxlaw-2856	247	16	services	service	NOUN
taxlaw-2856	247	17	that	that	PRON
taxlaw-2856	247	18	they	they	PRON
taxlaw-2856	247	19	receive.42	receive.42	VERB
taxlaw-2856	247	20	more	more	ADV
taxlaw-2856	247	21	extreme	extreme	ADJ
taxlaw-2856	247	22	versions	version	NOUN
taxlaw-2856	247	23	hold	hold	VERB
taxlaw-2856	247	24	that	that	SCONJ
taxlaw-2856	247	25	justice	justice	NOUN
taxlaw-2856	247	26	prohibits	prohibit	VERB
taxlaw-2856	247	27	charging	charge	VERB
taxlaw-2856	247	28	for	for	ADP
taxlaw-2856	247	29	services	service	NOUN
taxlaw-2856	247	30	,	,	PUNCT
taxlaw-2856	247	31	even	even	ADV
taxlaw-2856	247	32	those	those	PRON
taxlaw-2856	247	33	that	that	PRON
taxlaw-2856	247	34	confer	confer	VERB
taxlaw-2856	247	35	positive	positive	ADJ
taxlaw-2856	247	36	value	value	NOUN
taxlaw-2856	247	37	,	,	PUNCT
taxlaw-2856	247	38	unless	unless	SCONJ
taxlaw-2856	247	39	the	the	DET
taxlaw-2856	247	40	recipient	recipient	NOUN
taxlaw-2856	247	41	of	of	ADP
taxlaw-2856	247	42	those	those	DET
taxlaw-2856	247	43	services	service	NOUN
taxlaw-2856	247	44	explicitly	explicitly	ADV
taxlaw-2856	247	45	contracted	contract	VERB
taxlaw-2856	247	46	to	to	PART
taxlaw-2856	247	47	pay	pay	VERB
taxlaw-2856	247	48	for	for	ADP
taxlaw-2856	247	49	them.43	them.43	NOUN
taxlaw-2856	247	50	however	however	ADV
taxlaw-2856	247	51	,	,	PUNCT
taxlaw-2856	247	52	as	as	SCONJ
taxlaw-2856	247	53	income	income	NOUN
taxlaw-2856	247	54	tax	tax	NOUN
taxlaw-2856	247	55	derives	derive	VERB
taxlaw-2856	247	56	from	from	ADP
taxlaw-2856	247	57	the	the	DET
taxlaw-2856	247	58	doctrine	doctrine	NOUN
taxlaw-2856	247	59	of	of	ADP
taxlaw-2856	247	60	ability	ability	NOUN
taxlaw-2856	247	61	-	-	PUNCT
taxlaw-2856	247	62	to	to	ADP
taxlaw-2856	247	63	-	-	PUNCT
taxlaw-2856	247	64	pay	pay	VERB
taxlaw-2856	247	65	and	and	CCONJ
taxlaw-2856	247	66	as	as	SCONJ
taxlaw-2856	247	67	the	the	DET
taxlaw-2856	247	68	question	question	NOUN
taxlaw-2856	247	69	we	we	PRON
taxlaw-2856	247	70	are	be	AUX
taxlaw-2856	247	71	considering	consider	VERB
taxlaw-2856	247	72	is	be	AUX
taxlaw-2856	247	73	whether	whether	SCONJ
taxlaw-2856	247	74	residence	residence	NOUN
taxlaw-2856	247	75	is	be	AUX
taxlaw-2856	247	76	a	a	DET
taxlaw-2856	247	77	concept	concept	NOUN
taxlaw-2856	247	78	applicable	applicable	ADJ
taxlaw-2856	247	79	to	to	ADP
taxlaw-2856	247	80	corporations	corporation	NOUN
taxlaw-2856	247	81	within	within	ADP
taxlaw-2856	247	82	the	the	DET
taxlaw-2856	247	83	framework	framework	NOUN
taxlaw-2856	247	84	of	of	ADP
taxlaw-2856	247	85	income	income	NOUN
taxlaw-2856	247	86	taxation	taxation	NOUN
taxlaw-2856	247	87	,	,	PUNCT
taxlaw-2856	247	88	we	we	PRON
taxlaw-2856	247	89	do	do	AUX
taxlaw-2856	247	90	not	not	PART
taxlaw-2856	247	91	need	need	VERB
taxlaw-2856	247	92	to	to	PART
taxlaw-2856	247	93	consider	consider	VERB
taxlaw-2856	247	94	these	these	DET
taxlaw-2856	247	95	views	view	NOUN
taxlaw-2856	247	96	here	here	ADV
taxlaw-2856	247	97	.	.	PUNCT
taxlaw-2856	248	1	c.	c.	NOUN
taxlaw-2856	248	2	taxation	taxation	PROPN
taxlaw-2856	248	3	of	of	ADP
taxlaw-2856	248	4	worldwide	worldwide	ADJ
taxlaw-2856	248	5	income	income	NOUN
taxlaw-2856	248	6	the	the	DET
taxlaw-2856	248	7	fact	fact	NOUN
taxlaw-2856	248	8	that	that	SCONJ
taxlaw-2856	248	9	income	income	NOUN
taxlaw-2856	248	10	tax	tax	NOUN
taxlaw-2856	248	11	derives	derive	VERB
taxlaw-2856	248	12	from	from	ADP
taxlaw-2856	248	13	the	the	DET
taxlaw-2856	248	14	concept	concept	NOUN
taxlaw-2856	248	15	of	of	ADP
taxlaw-2856	248	16	ability	ability	NOUN
taxlaw-2856	248	17	-	-	PUNCT
taxlaw-2856	248	18	to	to	ADP
taxlaw-2856	248	19	-	-	PUNCT
taxlaw-2856	248	20	pay	pay	NOUN
taxlaw-2856	248	21	has	have	VERB
taxlaw-2856	248	22	an	an	DET
taxlaw-2856	248	23	important	important	ADJ
taxlaw-2856	248	24	ramification	ramification	NOUN
taxlaw-2856	248	25	in	in	ADP
taxlaw-2856	248	26	the	the	DET
taxlaw-2856	248	27	international	international	ADJ
taxlaw-2856	248	28	arena	arena	NOUN
taxlaw-2856	248	29	.	.	PUNCT
taxlaw-2856	249	1	if	if	SCONJ
taxlaw-2856	249	2	the	the	DET
taxlaw-2856	249	3	appropriate	appropriate	ADJ
taxlaw-2856	249	4	measure	measure	NOUN
taxlaw-2856	249	5	of	of	ADP
taxlaw-2856	249	6	ability	ability	NOUN
taxlaw-2856	249	7	-	-	PUNCT
taxlaw-2856	249	8	topay	topay	NOUN
taxlaw-2856	249	9	is	be	AUX
taxlaw-2856	249	10	accession	accession	NOUN
taxlaw-2856	249	11	to	to	ADP
taxlaw-2856	249	12	wealth,44	wealth,44	PRON
taxlaw-2856	249	13	then	then	ADV
taxlaw-2856	249	14	tax	tax	NOUN
taxlaw-2856	249	15	liability	liability	NOUN
taxlaw-2856	249	16	must	must	AUX
taxlaw-2856	249	17	be	be	AUX
taxlaw-2856	249	18	a	a	DET
taxlaw-2856	249	19	function	function	NOUN
taxlaw-2856	249	20	of	of	ADP
taxlaw-2856	249	21	worldwide	worldwide	ADJ
taxlaw-2856	249	22	income.45	income.45	ADV
taxlaw-2856	249	23	40	40	NUM
taxlaw-2856	249	24	see	see	VERB
taxlaw-2856	249	25	,	,	PUNCT
taxlaw-2856	249	26	e.g.	e.g.	ADV
taxlaw-2856	249	27	,	,	PUNCT
taxlaw-2856	249	28	sergio	sergio	PROPN
taxlaw-2856	249	29	pareja	pareja	PROPN
taxlaw-2856	249	30	,	,	PUNCT
taxlaw-2856	249	31	taxation	taxation	NOUN
taxlaw-2856	249	32	without	without	ADP
taxlaw-2856	249	33	liquidation	liquidation	NOUN
taxlaw-2856	249	34	:	:	PUNCT
taxlaw-2856	249	35	rethinking	rethink	VERB
taxlaw-2856	249	36	“	"	PUNCT
taxlaw-2856	249	37	ability	ability	NOUN
taxlaw-2856	249	38	to	to	PART
taxlaw-2856	249	39	pay	pay	VERB
taxlaw-2856	249	40	,	,	PUNCT
taxlaw-2856	249	41	”	"	PUNCT
taxlaw-2856	249	42	8	8	NUM
taxlaw-2856	249	43	wis	wis	NOUN
taxlaw-2856	249	44	.	.	PUNCT
taxlaw-2856	250	1	l.	l.	PROPN
taxlaw-2856	250	2	rev	rev	PROPN
taxlaw-2856	250	3	.	.	PROPN
taxlaw-2856	250	4	841	841	NUM
taxlaw-2856	250	5	,	,	PUNCT
taxlaw-2856	250	6	843	843	NUM
taxlaw-2856	250	7	(	(	PUNCT
taxlaw-2856	250	8	2008	2008	NUM
taxlaw-2856	250	9	)	)	PUNCT
taxlaw-2856	250	10	(	(	PUNCT
taxlaw-2856	250	11	“	"	PUNCT
taxlaw-2856	250	12	our	our	PRON
taxlaw-2856	250	13	tax	tax	NOUN
taxlaw-2856	250	14	system	system	NOUN
taxlaw-2856	250	15	aims	aim	VERB
taxlaw-2856	250	16	to	to	PART
taxlaw-2856	250	17	tax	tax	VERB
taxlaw-2856	250	18	people	people	NOUN
taxlaw-2856	250	19	based	base	VERB
taxlaw-2856	250	20	on	on	ADP
taxlaw-2856	250	21	their	their	PRON
taxlaw-2856	250	22	ability	ability	NOUN
taxlaw-2856	250	23	to	to	PART
taxlaw-2856	250	24	pay	pay	VERB
taxlaw-2856	250	25	.	.	PUNCT
taxlaw-2856	251	1	as	as	ADP
taxlaw-2856	251	2	a	a	DET
taxlaw-2856	251	3	society	society	NOUN
taxlaw-2856	251	4	,	,	PUNCT
taxlaw-2856	251	5	we	we	PRON
taxlaw-2856	251	6	believe	believe	VERB
taxlaw-2856	251	7	that	that	SCONJ
taxlaw-2856	251	8	it	it	PRON
taxlaw-2856	251	9	is	be	AUX
taxlaw-2856	251	10	fairer	fair	ADJ
taxlaw-2856	251	11	to	to	PART
taxlaw-2856	251	12	make	make	VERB
taxlaw-2856	251	13	a	a	DET
taxlaw-2856	251	14	billionaire	billionaire	NOUN
taxlaw-2856	251	15	pay	pay	VERB
taxlaw-2856	251	16	more	more	ADJ
taxlaw-2856	251	17	taxes	taxis	NOUN
taxlaw-2856	251	18	than	than	ADP
taxlaw-2856	251	19	a	a	DET
taxlaw-2856	251	20	homeless	homeless	ADJ
taxlaw-2856	251	21	person	person	NOUN
taxlaw-2856	251	22	.	.	PUNCT
taxlaw-2856	251	23	”	"	PUNCT
taxlaw-2856	251	24	)	)	PUNCT
taxlaw-2856	251	25	;	;	PUNCT
taxlaw-2856	251	26	joel	joel	PROPN
taxlaw-2856	251	27	s.	s.	PROPN
taxlaw-2856	251	28	newman	newman	PROPN
taxlaw-2856	251	29	,	,	PUNCT
taxlaw-2856	251	30	a	a	DET
taxlaw-2856	251	31	short	short	ADJ
taxlaw-2856	251	32	&	&	CCONJ
taxlaw-2856	251	33	happy	happy	ADJ
taxlaw-2856	251	34	guide	guide	NOUN
taxlaw-2856	251	35	to	to	ADP
taxlaw-2856	251	36	federal	federal	ADJ
taxlaw-2856	251	37	income	income	NOUN
taxlaw-2856	251	38	taxation	taxation	NOUN
taxlaw-2856	251	39	7	7	NUM
taxlaw-2856	251	40	(	(	PUNCT
taxlaw-2856	251	41	2017	2017	NUM
taxlaw-2856	251	42	)	)	PUNCT
taxlaw-2856	251	43	(	(	PUNCT
taxlaw-2856	251	44	“	"	PUNCT
taxlaw-2856	251	45	quite	quite	DET
taxlaw-2856	251	46	a	a	DET
taxlaw-2856	251	47	few	few	ADJ
taxlaw-2856	251	48	of	of	ADP
taxlaw-2856	251	49	us	we	PRON
taxlaw-2856	251	50	ca	can	AUX
taxlaw-2856	251	51	n’t	not	PART
taxlaw-2856	251	52	afford	afford	VERB
taxlaw-2856	251	53	$	$	SYM
taxlaw-2856	251	54	6,250	6,250	NUM
taxlaw-2856	251	55	per	per	ADP
taxlaw-2856	251	56	year	year	NOUN
taxlaw-2856	251	57	…	…	PUNCT
taxlaw-2856	251	58	on	on	ADP
taxlaw-2856	251	59	the	the	DET
taxlaw-2856	251	60	other	other	ADJ
taxlaw-2856	251	61	hand	hand	NOUN
taxlaw-2856	251	62	,	,	PUNCT
taxlaw-2856	251	63	there	there	PRON
taxlaw-2856	251	64	are	be	VERB
taxlaw-2856	251	65	quite	quite	DET
taxlaw-2856	251	66	a	a	DET
taxlaw-2856	251	67	few	few	ADJ
taxlaw-2856	251	68	other	other	ADJ
taxlaw-2856	251	69	folks	folk	NOUN
taxlaw-2856	251	70	in	in	ADP
taxlaw-2856	251	71	the	the	DET
taxlaw-2856	251	72	us	we	PRON
taxlaw-2856	251	73	who	who	PRON
taxlaw-2856	251	74	can	can	AUX
taxlaw-2856	251	75	afford	afford	VERB
taxlaw-2856	251	76	to	to	PART
taxlaw-2856	251	77	pay	pay	VERB
taxlaw-2856	251	78	a	a	DET
taxlaw-2856	251	79	lot	lot	NOUN
taxlaw-2856	251	80	more	more	ADJ
taxlaw-2856	251	81	than	than	ADP
taxlaw-2856	251	82	$	$	SYM
taxlaw-2856	251	83	6,250	6,250	NUM
taxlaw-2856	251	84	per	per	ADP
taxlaw-2856	251	85	year	year	NOUN
taxlaw-2856	251	86	.	.	PUNCT
taxlaw-2856	252	1	so	so	ADV
taxlaw-2856	252	2	what	what	PRON
taxlaw-2856	252	3	should	should	AUX
taxlaw-2856	252	4	we	we	PRON
taxlaw-2856	252	5	do	do	VERB
taxlaw-2856	252	6	?	?	PUNCT
taxlaw-2856	253	1	we	we	PRON
taxlaw-2856	253	2	should	should	AUX
taxlaw-2856	253	3	levy	levy	VERB
taxlaw-2856	253	4	taxes	taxis	NOUN
taxlaw-2856	253	5	based	base	VERB
taxlaw-2856	253	6	upon	upon	SCONJ
taxlaw-2856	253	7	ability	ability	NOUN
taxlaw-2856	253	8	to	to	PART
taxlaw-2856	253	9	pay	pay	VERB
taxlaw-2856	253	10	.	.	PUNCT
taxlaw-2856	253	11	”	"	PUNCT
taxlaw-2856	253	12	)	)	PUNCT
taxlaw-2856	253	13	.	.	PUNCT
taxlaw-2856	254	1	41	41	NUM
taxlaw-2856	255	1	the	the	DET
taxlaw-2856	255	2	text	text	NOUN
taxlaw-2856	255	3	intentionally	intentionally	ADV
taxlaw-2856	255	4	leaves	leave	VERB
taxlaw-2856	255	5	the	the	DET
taxlaw-2856	255	6	term	term	NOUN
taxlaw-2856	255	7	“	"	PUNCT
taxlaw-2856	255	8	welfare	welfare	NOUN
taxlaw-2856	255	9	”	"	PUNCT
taxlaw-2856	255	10	vague	vague	NOUN
taxlaw-2856	255	11	,	,	PUNCT
taxlaw-2856	255	12	as	as	SCONJ
taxlaw-2856	255	13	there	there	PRON
taxlaw-2856	255	14	are	be	VERB
taxlaw-2856	255	15	different	different	ADJ
taxlaw-2856	255	16	opinions	opinion	NOUN
taxlaw-2856	255	17	regarding	regard	VERB
taxlaw-2856	255	18	the	the	DET
taxlaw-2856	255	19	ultimate	ultimate	ADJ
taxlaw-2856	255	20	subject	subject	ADJ
taxlaw-2856	255	21	matter	matter	NOUN
taxlaw-2856	255	22	of	of	ADP
taxlaw-2856	255	23	distributive	distributive	ADJ
taxlaw-2856	255	24	justice	justice	NOUN
taxlaw-2856	255	25	:	:	PUNCT
taxlaw-2856	255	26	pleasure	pleasure	NOUN
taxlaw-2856	255	27	,	,	PUNCT
taxlaw-2856	255	28	happiness	happiness	NOUN
taxlaw-2856	255	29	,	,	PUNCT
taxlaw-2856	255	30	satisfaction	satisfaction	NOUN
taxlaw-2856	255	31	of	of	ADP
taxlaw-2856	255	32	rational	rational	ADJ
taxlaw-2856	255	33	desire	desire	NOUN
taxlaw-2856	255	34	,	,	PUNCT
taxlaw-2856	255	35	access	access	NOUN
taxlaw-2856	255	36	to	to	ADP
taxlaw-2856	255	37	resources	resource	NOUN
taxlaw-2856	255	38	necessary	necessary	ADJ
taxlaw-2856	255	39	to	to	PART
taxlaw-2856	255	40	realize	realize	VERB
taxlaw-2856	255	41	one	one	PRON
taxlaw-2856	255	42	’s	’s	PART
taxlaw-2856	255	43	ends	end	NOUN
taxlaw-2856	255	44	,	,	PUNCT
taxlaw-2856	255	45	and	and	CCONJ
taxlaw-2856	255	46	so	so	ADV
taxlaw-2856	255	47	forth	forth	ADV
taxlaw-2856	255	48	.	.	PUNCT
taxlaw-2856	256	1	see	see	AUX
taxlaw-2856	256	2	generally	generally	ADV
taxlaw-2856	256	3	rawls	rawl	VERB
taxlaw-2856	256	4	,	,	PUNCT
taxlaw-2856	256	5	supra	supra	PROPN
taxlaw-2856	256	6	note	note	PROPN
taxlaw-2856	256	7	35	35	NUM
taxlaw-2856	256	8	,	,	PUNCT
taxlaw-2856	256	9	at	at	ADP
taxlaw-2856	256	10	25	25	NUM
taxlaw-2856	256	11	,	,	PUNCT
taxlaw-2856	256	12	92–93	92–93	NUM
taxlaw-2856	256	13	;	;	PUNCT
taxlaw-2856	256	14	ronald	ronald	PROPN
taxlaw-2856	256	15	dworkin	dworkin	PROPN
taxlaw-2856	256	16	,	,	PUNCT
taxlaw-2856	256	17	what	what	PRON
taxlaw-2856	256	18	is	be	AUX
taxlaw-2856	256	19	equality	equality	NOUN
taxlaw-2856	256	20	?	?	PUNCT
taxlaw-2856	257	1	part	part	NOUN
taxlaw-2856	257	2	1	1	NUM
taxlaw-2856	257	3	:	:	PUNCT
taxlaw-2856	257	4	equality	equality	NOUN
taxlaw-2856	257	5	of	of	ADP
taxlaw-2856	257	6	welfare	welfare	NOUN
taxlaw-2856	257	7	,	,	PUNCT
taxlaw-2856	257	8	10	10	NUM
taxlaw-2856	257	9	phil	phil	NOUN
taxlaw-2856	257	10	.	.	PUNCT
taxlaw-2856	258	1	&	&	CCONJ
taxlaw-2856	258	2	pub	pub	PROPN
taxlaw-2856	258	3	.	.	PUNCT
taxlaw-2856	259	1	aff	aff	PROPN
taxlaw-2856	259	2	.	.	PUNCT
taxlaw-2856	260	1	185	185	NUM
taxlaw-2856	260	2	(	(	PUNCT
taxlaw-2856	260	3	1981	1981	NUM
taxlaw-2856	260	4	)	)	PUNCT
taxlaw-2856	260	5	;	;	PUNCT
taxlaw-2856	261	1	ronald	ronald	PROPN
taxlaw-2856	261	2	dworkin	dworkin	PROPN
taxlaw-2856	261	3	,	,	PUNCT
taxlaw-2856	261	4	what	what	PRON
taxlaw-2856	261	5	is	be	AUX
taxlaw-2856	261	6	equality	equality	NOUN
taxlaw-2856	261	7	?	?	PUNCT
taxlaw-2856	261	8	part	part	NOUN
taxlaw-2856	261	9	2	2	NUM
taxlaw-2856	261	10	:	:	PUNCT
taxlaw-2856	261	11	equality	equality	NOUN
taxlaw-2856	261	12	of	of	ADP
taxlaw-2856	261	13	resources	resource	NOUN
taxlaw-2856	261	14	,	,	PUNCT
taxlaw-2856	261	15	10	10	NUM
taxlaw-2856	261	16	phil	phil	NOUN
taxlaw-2856	261	17	.	.	PUNCT
taxlaw-2856	261	18	&	&	CCONJ
taxlaw-2856	261	19	pub	pub	PROPN
taxlaw-2856	261	20	.	.	PUNCT
taxlaw-2856	262	1	aff	aff	PROPN
taxlaw-2856	262	2	.	.	PROPN
taxlaw-2856	263	1	283	283	NUM
taxlaw-2856	263	2	(	(	PUNCT
taxlaw-2856	263	3	1981	1981	NUM
taxlaw-2856	263	4	)	)	PUNCT
taxlaw-2856	263	5	.	.	PUNCT
taxlaw-2856	264	1	42	42	NUM
taxlaw-2856	264	2	see	see	VERB
taxlaw-2856	264	3	,	,	PUNCT
taxlaw-2856	264	4	e.g.	e.g.	ADV
taxlaw-2856	264	5	,	,	PUNCT
taxlaw-2856	264	6	john	john	PROPN
taxlaw-2856	264	7	r.	r.	PROPN
taxlaw-2856	264	8	mcculloch	mcculloch	PROPN
taxlaw-2856	264	9	,	,	PUNCT
taxlaw-2856	264	10	for	for	ADP
taxlaw-2856	264	11	proportional	proportional	ADJ
taxlaw-2856	264	12	taxation	taxation	NOUN
taxlaw-2856	264	13	,	,	PUNCT
taxlaw-2856	264	14	in	in	ADP
taxlaw-2856	264	15	viewpoints	viewpoint	NOUN
taxlaw-2856	264	16	on	on	ADP
taxlaw-2856	264	17	public	public	ADJ
taxlaw-2856	264	18	finance	finance	NOUN
taxlaw-2856	264	19	22	22	NUM
taxlaw-2856	264	20	,	,	PUNCT
taxlaw-2856	264	21	25	25	NUM
taxlaw-2856	264	22	(	(	PUNCT
taxlaw-2856	264	23	harold	harold	PROPN
taxlaw-2856	264	24	m.	m.	PROPN
taxlaw-2856	264	25	grooves	groove	VERB
taxlaw-2856	264	26	ed	ed	NOUN
taxlaw-2856	264	27	.	.	PROPN
taxlaw-2856	264	28	,	,	PUNCT
taxlaw-2856	264	29	1947	1947	NUM
taxlaw-2856	264	30	)	)	PUNCT
taxlaw-2856	264	31	(	(	PUNCT
taxlaw-2856	264	32	“	"	PUNCT
taxlaw-2856	264	33	providence	providence	NOUN
taxlaw-2856	264	34	has	have	AUX
taxlaw-2856	264	35	not	not	PART
taxlaw-2856	264	36	been	be	AUX
taxlaw-2856	264	37	charged	charge	VERB
taxlaw-2856	264	38	with	with	ADP
taxlaw-2856	264	39	injustice	injustice	NOUN
taxlaw-2856	264	40	because	because	SCONJ
taxlaw-2856	264	41	the	the	DET
taxlaw-2856	264	42	corn	corn	NOUN
taxlaw-2856	264	43	and	and	CCONJ
taxlaw-2856	264	44	other	other	ADJ
taxlaw-2856	264	45	articles	article	NOUN
taxlaw-2856	264	46	used	use	VERB
taxlaw-2856	264	47	indifferently	indifferently	ADV
taxlaw-2856	264	48	by	by	ADP
taxlaw-2856	264	49	the	the	DET
taxlaw-2856	264	50	poor	poor	ADJ
taxlaw-2856	264	51	and	and	CCONJ
taxlaw-2856	264	52	the	the	DET
taxlaw-2856	264	53	rich	rich	ADJ
taxlaw-2856	264	54	cost	cost	VERB
taxlaw-2856	264	55	one	one	NUM
taxlaw-2856	264	56	class	class	NOUN
taxlaw-2856	264	57	as	as	ADV
taxlaw-2856	264	58	much	much	ADV
taxlaw-2856	264	59	as	as	SCONJ
taxlaw-2856	264	60	they	they	PRON
taxlaw-2856	264	61	cost	cost	VERB
taxlaw-2856	264	62	the	the	DET
taxlaw-2856	264	63	other	other	ADJ
taxlaw-2856	264	64	.	.	PUNCT
taxlaw-2856	265	1	and	and	CCONJ
taxlaw-2856	265	2	such	such	ADJ
taxlaw-2856	265	3	being	be	AUX
taxlaw-2856	265	4	the	the	DET
taxlaw-2856	265	5	case	case	NOUN
taxlaw-2856	265	6	,	,	PUNCT
taxlaw-2856	265	7	how	how	SCONJ
taxlaw-2856	265	8	can	can	AUX
taxlaw-2856	265	9	it	it	PRON
taxlaw-2856	265	10	be	be	AUX
taxlaw-2856	265	11	pretended	pretend	VERB
taxlaw-2856	265	12	that	that	SCONJ
taxlaw-2856	265	13	governments	government	NOUN
taxlaw-2856	265	14	,	,	PUNCT
taxlaw-2856	265	15	in	in	ADP
taxlaw-2856	265	16	laying	lay	VERB
taxlaw-2856	265	17	equal	equal	ADJ
taxlaw-2856	265	18	duties	duty	NOUN
taxlaw-2856	265	19	on	on	ADP
taxlaw-2856	265	20	these	these	DET
taxlaw-2856	265	21	articles	article	NOUN
taxlaw-2856	265	22	,	,	PUNCT
taxlaw-2856	265	23	commit	commit	VERB
taxlaw-2856	265	24	injustice	injustice	NOUN
taxlaw-2856	265	25	?	?	PUNCT
taxlaw-2856	266	1	a	a	DET
taxlaw-2856	266	2	rich	rich	ADJ
taxlaw-2856	266	3	man	man	NOUN
taxlaw-2856	266	4	will	will	AUX
taxlaw-2856	266	5	,	,	PUNCT
taxlaw-2856	266	6	of	of	ADP
taxlaw-2856	266	7	course	course	NOUN
taxlaw-2856	266	8	,	,	PUNCT
taxlaw-2856	266	9	pay	pay	VERB
taxlaw-2856	266	10	taxes	taxis	NOUN
taxlaw-2856	266	11	and	and	CCONJ
taxlaw-2856	266	12	everything	everything	PRON
taxlaw-2856	266	13	else	else	ADV
taxlaw-2856	266	14	,	,	PUNCT
taxlaw-2856	266	15	with	with	ADP
taxlaw-2856	266	16	less	less	ADJ
taxlaw-2856	266	17	inconvenience	inconvenience	NOUN
taxlaw-2856	266	18	than	than	ADP
taxlaw-2856	266	19	one	one	NUM
taxlaw-2856	266	20	who	who	PRON
taxlaw-2856	266	21	is	be	AUX
taxlaw-2856	266	22	poor	poor	ADJ
taxlaw-2856	266	23	.	.	PUNCT
taxlaw-2856	267	1	but	but	CCONJ
taxlaw-2856	267	2	is	be	AUX
taxlaw-2856	267	3	that	that	SCONJ
taxlaw-2856	267	4	any	any	DET
taxlaw-2856	267	5	reason	reason	NOUN
taxlaw-2856	267	6	why	why	SCONJ
taxlaw-2856	267	7	he	he	PRON
taxlaw-2856	267	8	should	should	AUX
taxlaw-2856	267	9	be	be	AUX
taxlaw-2856	267	10	unfairly	unfairly	ADV
taxlaw-2856	267	11	treated	treat	VERB
taxlaw-2856	267	12	?	?	PUNCT
taxlaw-2856	267	13	”	"	PUNCT
taxlaw-2856	267	14	)	)	PUNCT
taxlaw-2856	267	15	.	.	PUNCT
taxlaw-2856	268	1	43	43	NUM
taxlaw-2856	268	2	see	see	VERB
taxlaw-2856	268	3	,	,	PUNCT
taxlaw-2856	268	4	e.g.	e.g.	ADV
taxlaw-2856	268	5	,	,	PUNCT
taxlaw-2856	268	6	robert	robert	PROPN
taxlaw-2856	268	7	nozick	nozick	PROPN
taxlaw-2856	268	8	,	,	PUNCT
taxlaw-2856	268	9	anarchy	anarchy	NOUN
taxlaw-2856	268	10	,	,	PUNCT
taxlaw-2856	268	11	state	state	NOUN
taxlaw-2856	268	12	,	,	PUNCT
taxlaw-2856	268	13	and	and	CCONJ
taxlaw-2856	268	14	utopia	utopia	NOUN
taxlaw-2856	268	15	95	95	NUM
taxlaw-2856	268	16	(	(	PUNCT
taxlaw-2856	268	17	1974	1974	NUM
taxlaw-2856	268	18	)	)	PUNCT
taxlaw-2856	268	19	(	(	PUNCT
taxlaw-2856	268	20	“	"	PUNCT
taxlaw-2856	268	21	one	one	PRON
taxlaw-2856	268	22	can	can	AUX
taxlaw-2856	268	23	not	not	PART
taxlaw-2856	268	24	,	,	PUNCT
taxlaw-2856	268	25	whatever	whatever	DET
taxlaw-2856	268	26	one	one	NOUN
taxlaw-2856	268	27	’s	’s	PART
taxlaw-2856	268	28	purposes	purpose	NOUN
taxlaw-2856	268	29	,	,	PUNCT
taxlaw-2856	268	30	just	just	ADV
taxlaw-2856	268	31	act	act	VERB
taxlaw-2856	268	32	so	so	SCONJ
taxlaw-2856	268	33	as	as	SCONJ
taxlaw-2856	268	34	to	to	PART
taxlaw-2856	268	35	give	give	VERB
taxlaw-2856	268	36	people	people	NOUN
taxlaw-2856	268	37	benefits	benefit	NOUN
taxlaw-2856	268	38	and	and	CCONJ
taxlaw-2856	268	39	then	then	ADV
taxlaw-2856	268	40	demand	demand	VERB
taxlaw-2856	268	41	(	(	PUNCT
taxlaw-2856	268	42	or	or	CCONJ
taxlaw-2856	268	43	seize	seize	VERB
taxlaw-2856	268	44	)	)	PUNCT
taxlaw-2856	268	45	payment	payment	NOUN
taxlaw-2856	268	46	.	.	PUNCT
taxlaw-2856	269	1	nor	nor	CCONJ
taxlaw-2856	269	2	can	can	AUX
taxlaw-2856	269	3	a	a	DET
taxlaw-2856	269	4	group	group	NOUN
taxlaw-2856	269	5	of	of	ADP
taxlaw-2856	269	6	persons	person	NOUN
taxlaw-2856	269	7	do	do	VERB
taxlaw-2856	269	8	this	this	PRON
taxlaw-2856	269	9	.	.	PUNCT
taxlaw-2856	269	10	”	"	PUNCT
taxlaw-2856	269	11	)	)	PUNCT
taxlaw-2856	269	12	.	.	PUNCT
taxlaw-2856	270	1	44	44	NUM
taxlaw-2856	270	2	this	this	DET
taxlaw-2856	270	3	view	view	NOUN
taxlaw-2856	270	4	is	be	AUX
taxlaw-2856	270	5	not	not	PART
taxlaw-2856	270	6	universally	universally	ADV
taxlaw-2856	270	7	held	hold	VERB
taxlaw-2856	270	8	.	.	PUNCT
taxlaw-2856	271	1	there	there	PRON
taxlaw-2856	271	2	are	be	VERB
taxlaw-2856	271	3	those	those	PRON
taxlaw-2856	271	4	who	who	PRON
taxlaw-2856	271	5	argue	argue	VERB
taxlaw-2856	271	6	that	that	SCONJ
taxlaw-2856	271	7	consumption	consumption	NOUN
taxlaw-2856	271	8	and	and	CCONJ
taxlaw-2856	271	9	wealth	wealth	NOUN
taxlaw-2856	271	10	are	be	AUX
taxlaw-2856	271	11	better	well	ADJ
taxlaw-2856	271	12	measures	measure	NOUN
taxlaw-2856	271	13	of	of	ADP
taxlaw-2856	271	14	ability	ability	NOUN
taxlaw-2856	271	15	-	-	PUNCT
taxlaw-2856	271	16	to	to	ADP
taxlaw-2856	271	17	-	-	PUNCT
taxlaw-2856	271	18	pay	pay	NOUN
taxlaw-2856	271	19	than	than	SCONJ
taxlaw-2856	271	20	is	be	AUX
taxlaw-2856	271	21	income	income	NOUN
taxlaw-2856	271	22	.	.	PUNCT
taxlaw-2856	272	1	see	see	VERB
taxlaw-2856	272	2	,	,	PUNCT
taxlaw-2856	272	3	e.g.	e.g.	ADV
taxlaw-2856	272	4	,	,	PUNCT
taxlaw-2856	272	5	william	william	PROPN
taxlaw-2856	272	6	d.	d.	PROPN
taxlaw-2856	272	7	andrews	andrews	PROPN
taxlaw-2856	272	8	,	,	PUNCT
taxlaw-2856	272	9	a	a	DET
taxlaw-2856	272	10	consumption	consumption	NOUN
taxlaw-2856	272	11	-	-	PUNCT
taxlaw-2856	272	12	type	type	NOUN
taxlaw-2856	272	13	or	or	CCONJ
taxlaw-2856	272	14	cash	cash	NOUN
taxlaw-2856	272	15	flow	flow	NOUN
taxlaw-2856	272	16	personal	personal	ADJ
taxlaw-2856	272	17	income	income	NOUN
taxlaw-2856	272	18	tax	tax	NOUN
taxlaw-2856	272	19	,	,	PUNCT
taxlaw-2856	272	20	87	87	NUM
taxlaw-2856	272	21	harv	harv	NOUN
taxlaw-2856	272	22	.	.	PUNCT
taxlaw-2856	273	1	l.	l.	PROPN
taxlaw-2856	273	2	rev	rev	PROPN
taxlaw-2856	273	3	.	.	PROPN
taxlaw-2856	273	4	1113	1113	NUM
taxlaw-2856	273	5	(	(	PUNCT
taxlaw-2856	273	6	1974	1974	NUM
taxlaw-2856	273	7	)	)	PUNCT
taxlaw-2856	273	8	;	;	PUNCT
taxlaw-2856	273	9	david	david	PROPN
taxlaw-2856	273	10	f.	f.	PROPN
taxlaw-2856	273	11	bradford	bradford	PROPN
taxlaw-2856	273	12	,	,	PUNCT
taxlaw-2856	273	13	the	the	DET
taxlaw-2856	273	14	case	case	NOUN
taxlaw-2856	273	15	for	for	ADP
taxlaw-2856	273	16	a	a	DET
taxlaw-2856	273	17	personal	personal	ADJ
taxlaw-2856	273	18	consumption	consumption	NOUN
taxlaw-2856	273	19	tax	tax	NOUN
taxlaw-2856	273	20	,	,	PUNCT
taxlaw-2856	273	21	in	in	ADP
taxlaw-2856	273	22	what	what	PRON
taxlaw-2856	273	23	should	should	AUX
taxlaw-2856	273	24	be	be	AUX
taxlaw-2856	273	25	taxed	tax	VERB
taxlaw-2856	273	26	:	:	PUNCT
taxlaw-2856	273	27	income	income	NOUN
taxlaw-2856	273	28	or	or	CCONJ
taxlaw-2856	273	29	expenditure	expenditure	NOUN
taxlaw-2856	273	30	?	?	PUNCT
taxlaw-2856	274	1	75	75	NUM
taxlaw-2856	274	2	(	(	PUNCT
taxlaw-2856	274	3	joseph	joseph	PROPN
taxlaw-2856	274	4	a.	a.	PROPN
taxlaw-2856	274	5	pechman	pechman	PROPN
taxlaw-2856	274	6	16	16	PROPN
taxlaw-2856	274	7	columbia	columbia	PROPN
taxlaw-2856	274	8	journal	journal	PROPN
taxlaw-2856	274	9	of	of	ADP
taxlaw-2856	274	10	tax	tax	NOUN
taxlaw-2856	274	11	law	law	NOUN
taxlaw-2856	274	12	[	[	X
taxlaw-2856	274	13	vol.9:5	vol.9:5	NOUN
taxlaw-2856	274	14	for	for	ADP
taxlaw-2856	274	15	example	example	NOUN
taxlaw-2856	274	16	,	,	PUNCT
taxlaw-2856	274	17	an	an	DET
taxlaw-2856	274	18	individual	individual	NOUN
taxlaw-2856	274	19	with	with	ADP
taxlaw-2856	274	20	$	$	SYM
taxlaw-2856	274	21	100,000	100,000	NUM
taxlaw-2856	274	22	in	in	ADP
taxlaw-2856	274	23	domestic	domestic	ADJ
taxlaw-2856	274	24	income	income	NOUN
taxlaw-2856	274	25	and	and	CCONJ
taxlaw-2856	274	26	$	$	SYM
taxlaw-2856	274	27	900,000	900,000	NUM
taxlaw-2856	274	28	in	in	ADP
taxlaw-2856	274	29	foreignsource	foreignsource	NOUN
taxlaw-2856	274	30	income	income	NOUN
taxlaw-2856	274	31	has	have	AUX
taxlaw-2856	274	32	—	—	PUNCT
taxlaw-2856	274	33	subject	subject	ADJ
taxlaw-2856	274	34	to	to	ADP
taxlaw-2856	274	35	proper	proper	ADJ
taxlaw-2856	274	36	accounting	accounting	NOUN
taxlaw-2856	274	37	for	for	ADP
taxlaw-2856	274	38	any	any	DET
taxlaw-2856	274	39	foreign	foreign	ADJ
taxlaw-2856	274	40	income	income	NOUN
taxlaw-2856	274	41	tax	tax	NOUN
taxlaw-2856	274	42	liability	liability	NOUN
taxlaw-2856	274	43	—	—	PUNCT
taxlaw-2856	274	44	the	the	DET
taxlaw-2856	274	45	same	same	ADJ
taxlaw-2856	274	46	ability	ability	NOUN
taxlaw-2856	274	47	to	to	PART
taxlaw-2856	274	48	pay	pay	VERB
taxlaw-2856	274	49	tax	tax	NOUN
taxlaw-2856	274	50	as	as	SCONJ
taxlaw-2856	274	51	does	do	VERB
taxlaw-2856	274	52	an	an	DET
taxlaw-2856	274	53	individual	individual	NOUN
taxlaw-2856	274	54	with	with	ADP
taxlaw-2856	274	55	$	$	SYM
taxlaw-2856	274	56	1,000,000	1,000,000	NUM
taxlaw-2856	274	57	in	in	ADP
taxlaw-2856	274	58	domestic	domestic	ADJ
taxlaw-2856	274	59	-	-	PUNCT
taxlaw-2856	274	60	source	source	NOUN
taxlaw-2856	274	61	income.46	income.46	NOUN
taxlaw-2856	274	62	imposing	impose	VERB
taxlaw-2856	274	63	tax	tax	NOUN
taxlaw-2856	274	64	only	only	ADV
taxlaw-2856	274	65	on	on	ADP
taxlaw-2856	274	66	their	their	PRON
taxlaw-2856	274	67	domestic	domestic	ADJ
taxlaw-2856	274	68	-	-	PUNCT
taxlaw-2856	274	69	source	source	NOUN
taxlaw-2856	274	70	income	income	NOUN
taxlaw-2856	274	71	would	would	AUX
taxlaw-2856	274	72	constitute	constitute	VERB
taxlaw-2856	274	73	a	a	DET
taxlaw-2856	274	74	clear	clear	ADJ
taxlaw-2856	274	75	violation	violation	NOUN
taxlaw-2856	274	76	of	of	ADP
taxlaw-2856	274	77	the	the	DET
taxlaw-2856	274	78	doctrine	doctrine	NOUN
taxlaw-2856	274	79	of	of	ADP
taxlaw-2856	274	80	ability	ability	NOUN
taxlaw-2856	274	81	-	-	PUNCT
taxlaw-2856	274	82	to	to	ADP
taxlaw-2856	274	83	-	-	PUNCT
taxlaw-2856	274	84	pay	pay	NOUN
taxlaw-2856	274	85	,	,	PUNCT
taxlaw-2856	274	86	manifested	manifest	VERB
taxlaw-2856	274	87	in	in	ADP
taxlaw-2856	274	88	this	this	DET
taxlaw-2856	274	89	context	context	NOUN
taxlaw-2856	274	90	of	of	ADP
taxlaw-2856	274	91	this	this	DET
taxlaw-2856	274	92	example	example	NOUN
taxlaw-2856	274	93	as	as	ADP
taxlaw-2856	274	94	a	a	DET
taxlaw-2856	274	95	violation	violation	NOUN
taxlaw-2856	274	96	of	of	ADP
taxlaw-2856	274	97	horizontal	horizontal	ADJ
taxlaw-2856	274	98	equity.47	equity.47	PROPN
taxlaw-2856	274	99	furthermore	furthermore	ADV
taxlaw-2856	274	100	,	,	PUNCT
taxlaw-2856	274	101	as	as	SCONJ
taxlaw-2856	274	102	the	the	DET
taxlaw-2856	274	103	wealthy	wealthy	ADJ
taxlaw-2856	274	104	tend	tend	VERB
taxlaw-2856	274	105	to	to	PART
taxlaw-2856	274	106	have	have	VERB
taxlaw-2856	274	107	relatively	relatively	ADV
taxlaw-2856	274	108	more	more	ADJ
taxlaw-2856	274	109	foreign	foreign	ADJ
taxlaw-2856	274	110	-	-	PUNCT
taxlaw-2856	274	111	source	source	NOUN
taxlaw-2856	274	112	earnings	earning	NOUN
taxlaw-2856	274	113	than	than	ADP
taxlaw-2856	274	114	those	those	PRON
taxlaw-2856	274	115	who	who	PRON
taxlaw-2856	274	116	are	be	AUX
taxlaw-2856	274	117	less	less	ADV
taxlaw-2856	274	118	well	well	ADV
taxlaw-2856	274	119	off	off	ADV
taxlaw-2856	274	120	,	,	PUNCT
taxlaw-2856	274	121	ignoring	ignore	VERB
taxlaw-2856	274	122	foreign	foreign	ADJ
taxlaw-2856	274	123	-	-	PUNCT
taxlaw-2856	274	124	source	source	NOUN
taxlaw-2856	274	125	income	income	NOUN
taxlaw-2856	274	126	in	in	ADP
taxlaw-2856	274	127	calculating	calculate	VERB
taxlaw-2856	274	128	ability	ability	NOUN
taxlaw-2856	274	129	-	-	PUNCT
taxlaw-2856	274	130	to	to	ADP
taxlaw-2856	274	131	-	-	PUNCT
taxlaw-2856	274	132	pay	pay	NOUN
taxlaw-2856	274	133	would	would	AUX
taxlaw-2856	274	134	violate	violate	VERB
taxlaw-2856	274	135	vertical	vertical	ADJ
taxlaw-2856	274	136	equity	equity	NOUN
taxlaw-2856	274	137	,	,	PUNCT
taxlaw-2856	274	138	another	another	DET
taxlaw-2856	274	139	principle	principle	NOUN
taxlaw-2856	274	140	derived	derive	VERB
taxlaw-2856	274	141	from	from	ADP
taxlaw-2856	274	142	the	the	DET
taxlaw-2856	274	143	principle	principle	NOUN
taxlaw-2856	274	144	of	of	ADP
taxlaw-2856	274	145	taxation	taxation	NOUN
taxlaw-2856	274	146	in	in	ADP
taxlaw-2856	274	147	accordance	accordance	NOUN
taxlaw-2856	274	148	with	with	ADP
taxlaw-2856	274	149	ability	ability	NOUN
taxlaw-2856	274	150	-	-	PUNCT
taxlaw-2856	274	151	to	to	ADP
taxlaw-2856	274	152	-	-	PUNCT
taxlaw-2856	274	153	pay	pay	VERB
taxlaw-2856	274	154	.	.	PUNCT
taxlaw-2856	275	1	d.	d.	NOUN
taxlaw-2856	275	2	delineating	delineate	VERB
taxlaw-2856	275	3	the	the	DET
taxlaw-2856	275	4	parameters	parameter	NOUN
taxlaw-2856	275	5	of	of	ADP
taxlaw-2856	275	6	the	the	DET
taxlaw-2856	275	7	collective	collective	NOUN
taxlaw-2856	275	8	the	the	DET
taxlaw-2856	275	9	concept	concept	NOUN
taxlaw-2856	275	10	of	of	ADP
taxlaw-2856	275	11	ability	ability	NOUN
taxlaw-2856	275	12	-	-	PUNCT
taxlaw-2856	275	13	to	to	ADP
taxlaw-2856	275	14	-	-	PUNCT
taxlaw-2856	275	15	pay	pay	NOUN
taxlaw-2856	275	16	is	be	AUX
taxlaw-2856	275	17	meaningless	meaningless	ADJ
taxlaw-2856	275	18	without	without	ADP
taxlaw-2856	275	19	delineating	delineate	VERB
taxlaw-2856	275	20	the	the	DET
taxlaw-2856	275	21	parameters	parameter	NOUN
taxlaw-2856	275	22	of	of	ADP
taxlaw-2856	275	23	the	the	DET
taxlaw-2856	275	24	collective	collective	NOUN
taxlaw-2856	275	25	to	to	PART
taxlaw-2856	275	26	which	which	PRON
taxlaw-2856	275	27	it	it	PRON
taxlaw-2856	275	28	refers	refer	VERB
taxlaw-2856	275	29	.	.	PUNCT
taxlaw-2856	276	1	in	in	ADP
taxlaw-2856	276	2	other	other	ADJ
taxlaw-2856	276	3	words	word	NOUN
taxlaw-2856	276	4	,	,	PUNCT
taxlaw-2856	276	5	whose	whose	DET
taxlaw-2856	276	6	welfare	welfare	NOUN
taxlaw-2856	276	7	,	,	PUNCT
taxlaw-2856	276	8	whose	whose	DET
taxlaw-2856	276	9	needs	need	NOUN
taxlaw-2856	276	10	,	,	PUNCT
taxlaw-2856	276	11	whose	whose	DET
taxlaw-2856	276	12	claims	claim	NOUN
taxlaw-2856	276	13	,	,	PUNCT
taxlaw-2856	276	14	and	and	CCONJ
taxlaw-2856	276	15	whose	whose	DET
taxlaw-2856	276	16	resources	resource	NOUN
taxlaw-2856	276	17	are	be	AUX
taxlaw-2856	276	18	relevant	relevant	ADJ
taxlaw-2856	276	19	?	?	PUNCT
taxlaw-2856	277	1	the	the	DET
taxlaw-2856	277	2	collective	collective	NOUN
taxlaw-2856	277	3	to	to	PART
taxlaw-2856	277	4	which	which	PRON
taxlaw-2856	277	5	the	the	DET
taxlaw-2856	277	6	principles	principle	NOUN
taxlaw-2856	277	7	of	of	ADP
taxlaw-2856	277	8	distributive	distributive	ADJ
taxlaw-2856	277	9	justice	justice	NOUN
taxlaw-2856	277	10	apply	apply	VERB
taxlaw-2856	277	11	is	be	AUX
taxlaw-2856	277	12	a	a	DET
taxlaw-2856	277	13	contentious	contentious	ADJ
taxlaw-2856	277	14	issue	issue	NOUN
taxlaw-2856	277	15	in	in	ADP
taxlaw-2856	277	16	social	social	ADJ
taxlaw-2856	277	17	philosophy	philosophy	NOUN
taxlaw-2856	277	18	.	.	PUNCT
taxlaw-2856	278	1	social	social	ADJ
taxlaw-2856	278	2	philosophers	philosopher	NOUN
taxlaw-2856	278	3	of	of	ADP
taxlaw-2856	278	4	the	the	DET
taxlaw-2856	278	5	cosmopolitan	cosmopolitan	ADJ
taxlaw-2856	278	6	school	school	NOUN
taxlaw-2856	278	7	argue	argue	VERB
taxlaw-2856	278	8	that	that	SCONJ
taxlaw-2856	278	9	the	the	DET
taxlaw-2856	278	10	proper	proper	ADJ
taxlaw-2856	278	11	collective	collective	NOUN
taxlaw-2856	278	12	is	be	AUX
taxlaw-2856	278	13	humanity	humanity	NOUN
taxlaw-2856	278	14	as	as	ADP
taxlaw-2856	278	15	a	a	DET
taxlaw-2856	278	16	whole	whole	NOUN
taxlaw-2856	278	17	and	and	CCONJ
taxlaw-2856	278	18	that	that	SCONJ
taxlaw-2856	278	19	the	the	DET
taxlaw-2856	278	20	rights	right	NOUN
taxlaw-2856	278	21	and	and	CCONJ
taxlaw-2856	278	22	obligations	obligation	NOUN
taxlaw-2856	278	23	of	of	ADP
taxlaw-2856	278	24	distributive	distributive	ADJ
taxlaw-2856	278	25	justice	justice	NOUN
taxlaw-2856	278	26	transcend	transcend	VERB
taxlaw-2856	278	27	national	national	PROPN
taxlaw-2856	278	28	boundaries.48	boundaries.48	PROPN
taxlaw-2856	278	29	adopting	adopt	VERB
taxlaw-2856	278	30	such	such	DET
taxlaw-2856	278	31	an	an	DET
taxlaw-2856	278	32	approach	approach	NOUN
taxlaw-2856	278	33	would	would	AUX
taxlaw-2856	278	34	require	require	VERB
taxlaw-2856	278	35	taking	take	VERB
taxlaw-2856	278	36	into	into	ADP
taxlaw-2856	278	37	account	account	NOUN
taxlaw-2856	278	38	the	the	DET
taxlaw-2856	278	39	ability	ability	NOUN
taxlaw-2856	278	40	-	-	PUNCT
taxlaw-2856	278	41	to	to	ADP
taxlaw-2856	278	42	-	-	PUNCT
taxlaw-2856	278	43	pay	pay	VERB
taxlaw-2856	278	44	and	and	CCONJ
taxlaw-2856	278	45	the	the	DET
taxlaw-2856	278	46	needs	need	NOUN
taxlaw-2856	278	47	of	of	ADP
taxlaw-2856	278	48	every	every	DET
taxlaw-2856	278	49	person	person	NOUN
taxlaw-2856	278	50	on	on	ADP
taxlaw-2856	278	51	the	the	DET
taxlaw-2856	278	52	planet	planet	NOUN
taxlaw-2856	278	53	,	,	PUNCT
taxlaw-2856	278	54	imposing	impose	VERB
taxlaw-2856	278	55	a	a	DET
taxlaw-2856	278	56	worldwide	worldwide	ADJ
taxlaw-2856	278	57	tax	tax	NOUN
taxlaw-2856	278	58	,	,	PUNCT
taxlaw-2856	278	59	and	and	CCONJ
taxlaw-2856	278	60	providing	provide	VERB
taxlaw-2856	278	61	worldwide	worldwide	ADJ
taxlaw-2856	278	62	benefits.49	benefits.49	ADJ
taxlaw-2856	278	63	others	other	NOUN
taxlaw-2856	278	64	disagree	disagree	VERB
taxlaw-2856	278	65	and	and	CCONJ
taxlaw-2856	278	66	limit	limit	VERB
taxlaw-2856	278	67	the	the	DET
taxlaw-2856	278	68	scope	scope	NOUN
taxlaw-2856	278	69	of	of	ADP
taxlaw-2856	278	70	distributive	distributive	ADJ
taxlaw-2856	278	71	justice	justice	NOUN
taxlaw-2856	278	72	to	to	ADP
taxlaw-2856	278	73	the	the	DET
taxlaw-2856	278	74	confines	confine	NOUN
taxlaw-2856	278	75	of	of	ADP
taxlaw-2856	278	76	a	a	DET
taxlaw-2856	278	77	political	political	ADJ
taxlaw-2856	278	78	society.50	society.50	NOUN
taxlaw-2856	278	79	under	under	ADP
taxlaw-2856	278	80	this	this	DET
taxlaw-2856	278	81	approach	approach	NOUN
taxlaw-2856	278	82	,	,	PUNCT
taxlaw-2856	278	83	it	it	PRON
taxlaw-2856	278	84	is	be	AUX
taxlaw-2856	278	85	the	the	DET
taxlaw-2856	278	86	ability	ability	NOUN
taxlaw-2856	278	87	-	-	PUNCT
taxlaw-2856	278	88	to	to	ADP
taxlaw-2856	278	89	-	-	PUNCT
taxlaw-2856	278	90	pay	pay	VERB
taxlaw-2856	278	91	and	and	CCONJ
taxlaw-2856	278	92	the	the	DET
taxlaw-2856	278	93	needs	need	NOUN
taxlaw-2856	278	94	of	of	ADP
taxlaw-2856	278	95	members	member	NOUN
taxlaw-2856	278	96	ed	ed	NOUN
taxlaw-2856	278	97	.	.	PROPN
taxlaw-2856	278	98	,	,	PUNCT
taxlaw-2856	278	99	1980	1980	NUM
taxlaw-2856	278	100	)	)	PUNCT
taxlaw-2856	278	101	;	;	PUNCT
taxlaw-2856	278	102	david	david	PROPN
taxlaw-2856	278	103	shakow	shakow	PROPN
taxlaw-2856	278	104	&	&	CCONJ
taxlaw-2856	278	105	reed	reed	PROPN
taxlaw-2856	278	106	shuldiner	shuldiner	PROPN
taxlaw-2856	278	107	,	,	PUNCT
taxlaw-2856	278	108	a	a	DET
taxlaw-2856	278	109	comprehensive	comprehensive	ADJ
taxlaw-2856	278	110	wealth	wealth	NOUN
taxlaw-2856	278	111	tax	tax	NOUN
taxlaw-2856	278	112	,	,	PUNCT
taxlaw-2856	278	113	53	53	NUM
taxlaw-2856	278	114	tax	tax	NOUN
taxlaw-2856	278	115	l.	l.	PROPN
taxlaw-2856	278	116	rev	rev	PROPN
taxlaw-2856	278	117	.	.	PROPN
taxlaw-2856	279	1	499	499	NUM
taxlaw-2856	279	2	(	(	PUNCT
taxlaw-2856	279	3	2000	2000	NUM
taxlaw-2856	279	4	)	)	PUNCT
taxlaw-2856	279	5	.	.	PUNCT
taxlaw-2856	280	1	however	however	ADV
taxlaw-2856	280	2	,	,	PUNCT
taxlaw-2856	280	3	we	we	PRON
taxlaw-2856	280	4	do	do	AUX
taxlaw-2856	280	5	not	not	PART
taxlaw-2856	280	6	need	need	VERB
taxlaw-2856	280	7	to	to	PART
taxlaw-2856	280	8	consider	consider	VERB
taxlaw-2856	280	9	these	these	DET
taxlaw-2856	280	10	views	view	NOUN
taxlaw-2856	280	11	here	here	ADV
taxlaw-2856	280	12	.	.	PUNCT
taxlaw-2856	281	1	the	the	DET
taxlaw-2856	281	2	purpose	purpose	NOUN
taxlaw-2856	281	3	of	of	ADP
taxlaw-2856	281	4	this	this	DET
taxlaw-2856	281	5	article	article	NOUN
taxlaw-2856	281	6	is	be	AUX
taxlaw-2856	281	7	not	not	PART
taxlaw-2856	281	8	to	to	PART
taxlaw-2856	281	9	challenge	challenge	VERB
taxlaw-2856	281	10	income	income	NOUN
taxlaw-2856	281	11	taxation	taxation	NOUN
taxlaw-2856	281	12	but	but	CCONJ
taxlaw-2856	281	13	to	to	PART
taxlaw-2856	281	14	challenge	challenge	VERB
taxlaw-2856	281	15	the	the	DET
taxlaw-2856	281	16	concept	concept	NOUN
taxlaw-2856	281	17	of	of	ADP
taxlaw-2856	281	18	corporate	corporate	ADJ
taxlaw-2856	281	19	taxation	taxation	NOUN
taxlaw-2856	281	20	within	within	ADP
taxlaw-2856	281	21	the	the	DET
taxlaw-2856	281	22	framework	framework	NOUN
taxlaw-2856	281	23	of	of	ADP
taxlaw-2856	281	24	income	income	NOUN
taxlaw-2856	281	25	taxation	taxation	NOUN
taxlaw-2856	281	26	.	.	PUNCT
taxlaw-2856	282	1	consequently	consequently	ADV
taxlaw-2856	282	2	,	,	PUNCT
taxlaw-2856	282	3	i	i	PRON
taxlaw-2856	282	4	will	will	AUX
taxlaw-2856	282	5	accept	accept	VERB
taxlaw-2856	282	6	arguendo	arguendo	ADJ
taxlaw-2856	282	7	the	the	DET
taxlaw-2856	282	8	underlying	underlie	VERB
taxlaw-2856	282	9	assumptions	assumption	NOUN
taxlaw-2856	282	10	of	of	ADP
taxlaw-2856	282	11	income	income	NOUN
taxlaw-2856	282	12	taxation	taxation	NOUN
taxlaw-2856	282	13	:	:	PUNCT
taxlaw-2856	282	14	that	that	SCONJ
taxlaw-2856	282	15	people	people	NOUN
taxlaw-2856	282	16	should	should	AUX
taxlaw-2856	282	17	pay	pay	VERB
taxlaw-2856	282	18	tax	tax	NOUN
taxlaw-2856	282	19	in	in	ADP
taxlaw-2856	282	20	accordance	accordance	NOUN
taxlaw-2856	282	21	with	with	ADP
taxlaw-2856	282	22	their	their	PRON
taxlaw-2856	282	23	ability	ability	NOUN
taxlaw-2856	282	24	-	-	PUNCT
taxlaw-2856	282	25	to	to	ADP
taxlaw-2856	282	26	-	-	PUNCT
taxlaw-2856	282	27	pay	pay	VERB
taxlaw-2856	282	28	,	,	PUNCT
taxlaw-2856	282	29	and	and	CCONJ
taxlaw-2856	282	30	that	that	SCONJ
taxlaw-2856	282	31	the	the	DET
taxlaw-2856	282	32	appropriate	appropriate	ADJ
taxlaw-2856	282	33	measure	measure	NOUN
taxlaw-2856	282	34	of	of	ADP
taxlaw-2856	282	35	ability	ability	NOUN
taxlaw-2856	282	36	-	-	PUNCT
taxlaw-2856	282	37	to	to	ADP
taxlaw-2856	282	38	-	-	PUNCT
taxlaw-2856	282	39	pay	pay	NOUN
taxlaw-2856	282	40	is	be	AUX
taxlaw-2856	282	41	income	income	NOUN
taxlaw-2856	282	42	.	.	PUNCT
taxlaw-2856	283	1	45	45	NUM
taxlaw-2856	283	2	in	in	ADP
taxlaw-2856	283	3	contrast	contrast	NOUN
taxlaw-2856	283	4	,	,	PUNCT
taxlaw-2856	283	5	benefit	benefit	NOUN
taxlaw-2856	283	6	theory	theory	NOUN
taxlaw-2856	283	7	has	have	VERB
taxlaw-2856	283	8	a	a	DET
taxlaw-2856	283	9	difficult	difficult	ADJ
taxlaw-2856	283	10	time	time	NOUN
taxlaw-2856	283	11	justifying	justify	VERB
taxlaw-2856	283	12	the	the	DET
taxlaw-2856	283	13	taxation	taxation	NOUN
taxlaw-2856	283	14	of	of	ADP
taxlaw-2856	283	15	foreign	foreign	ADJ
taxlaw-2856	283	16	-	-	PUNCT
taxlaw-2856	283	17	source	source	NOUN
taxlaw-2856	283	18	income	income	NOUN
taxlaw-2856	283	19	:	:	PUNCT
taxlaw-2856	283	20	when	when	SCONJ
taxlaw-2856	283	21	income	income	NOUN
taxlaw-2856	283	22	is	be	AUX
taxlaw-2856	283	23	earned	earn	VERB
taxlaw-2856	283	24	abroad	abroad	ADV
taxlaw-2856	283	25	,	,	PUNCT
taxlaw-2856	283	26	it	it	PRON
taxlaw-2856	283	27	is	be	AUX
taxlaw-2856	283	28	the	the	DET
taxlaw-2856	283	29	host	host	NOUN
taxlaw-2856	283	30	country	country	NOUN
taxlaw-2856	283	31	that	that	PRON
taxlaw-2856	283	32	provides	provide	VERB
taxlaw-2856	283	33	the	the	DET
taxlaw-2856	283	34	relevant	relevant	ADJ
taxlaw-2856	283	35	services	service	NOUN
taxlaw-2856	283	36	.	.	PUNCT
taxlaw-2856	284	1	46	46	NUM
taxlaw-2856	284	2	see	see	VERB
taxlaw-2856	284	3	,	,	PUNCT
taxlaw-2856	284	4	e.g.	e.g.	ADV
taxlaw-2856	284	5	,	,	PUNCT
taxlaw-2856	284	6	fleming	fleme	VERB
taxlaw-2856	284	7	et	et	PROPN
taxlaw-2856	284	8	al	al	PROPN
taxlaw-2856	284	9	.	.	PROPN
taxlaw-2856	284	10	,	,	PUNCT
taxlaw-2856	284	11	supra	supra	PROPN
taxlaw-2856	284	12	note	note	PROPN
taxlaw-2856	284	13	27	27	NUM
taxlaw-2856	284	14	,	,	PUNCT
taxlaw-2856	284	15	at	at	ADP
taxlaw-2856	284	16	310–13	310–13	NUM
taxlaw-2856	284	17	;	;	PUNCT
taxlaw-2856	284	18	michael	michael	PROPN
taxlaw-2856	284	19	s.	s.	PROPN
taxlaw-2856	284	20	kirsch	kirsch	PROPN
taxlaw-2856	284	21	,	,	PUNCT
taxlaw-2856	284	22	the	the	DET
taxlaw-2856	284	23	role	role	NOUN
taxlaw-2856	284	24	of	of	ADP
taxlaw-2856	284	25	physical	physical	ADJ
taxlaw-2856	284	26	presence	presence	NOUN
taxlaw-2856	284	27	in	in	ADP
taxlaw-2856	284	28	the	the	DET
taxlaw-2856	284	29	taxation	taxation	NOUN
taxlaw-2856	284	30	of	of	ADP
taxlaw-2856	284	31	cross	cross	ADJ
taxlaw-2856	284	32	-	-	ADJ
taxlaw-2856	284	33	border	border	ADJ
taxlaw-2856	284	34	personal	personal	ADJ
taxlaw-2856	284	35	services	service	NOUN
taxlaw-2856	284	36	,	,	PUNCT
taxlaw-2856	284	37	51	51	NUM
taxlaw-2856	284	38	b.c	b.c	PROPN
taxlaw-2856	284	39	.	.	PROPN
taxlaw-2856	284	40	l.	l.	PROPN
taxlaw-2856	284	41	rev	rev	PROPN
taxlaw-2856	284	42	.	.	PROPN
taxlaw-2856	284	43	993	993	NUM
taxlaw-2856	284	44	,	,	PUNCT
taxlaw-2856	284	45	1043–44	1043–44	NUM
taxlaw-2856	284	46	(	(	PUNCT
taxlaw-2856	284	47	2010	2010	NUM
taxlaw-2856	284	48	)	)	PUNCT
taxlaw-2856	284	49	;	;	PUNCT
taxlaw-2856	285	1	rosenzweig	rosenzweig	NOUN
taxlaw-2856	285	2	,	,	PUNCT
taxlaw-2856	285	3	supra	supra	ADJ
taxlaw-2856	285	4	note	note	NOUN
taxlaw-2856	285	5	2	2	NUM
taxlaw-2856	285	6	,	,	PUNCT
taxlaw-2856	285	7	at	at	ADP
taxlaw-2856	285	8	478	478	NUM
taxlaw-2856	285	9	;	;	PUNCT
taxlaw-2856	285	10	paul	paul	PROPN
taxlaw-2856	285	11	r.	r.	PROPN
taxlaw-2856	285	12	mcdaniel	mcdaniel	PROPN
taxlaw-2856	285	13	,	,	PUNCT
taxlaw-2856	285	14	territorial	territorial	ADJ
taxlaw-2856	285	15	vs	vs	ADP
taxlaw-2856	285	16	worldwide	worldwide	ADJ
taxlaw-2856	285	17	international	international	ADJ
taxlaw-2856	285	18	tax	tax	NOUN
taxlaw-2856	285	19	systems	system	NOUN
taxlaw-2856	285	20	:	:	PUNCT
taxlaw-2856	285	21	which	which	PRON
taxlaw-2856	285	22	is	be	AUX
taxlaw-2856	285	23	better	well	ADJ
taxlaw-2856	285	24	for	for	ADP
taxlaw-2856	285	25	the	the	DET
taxlaw-2856	285	26	u.s	u.s	PROPN
taxlaw-2856	285	27	.	.	PROPN
taxlaw-2856	285	28	?	?	PUNCT
taxlaw-2856	285	29	,	,	PUNCT
taxlaw-2856	285	30	8	8	NUM
taxlaw-2856	285	31	fla	fla	NOUN
taxlaw-2856	285	32	.	.	PUNCT
taxlaw-2856	286	1	tax	tax	PROPN
taxlaw-2856	286	2	rev	rev	PROPN
taxlaw-2856	286	3	.	.	PROPN
taxlaw-2856	286	4	283	283	NUM
taxlaw-2856	286	5	,	,	PUNCT
taxlaw-2856	286	6	299–300	299–300	NUM
taxlaw-2856	286	7	(	(	PUNCT
taxlaw-2856	286	8	2007	2007	NUM
taxlaw-2856	286	9	)	)	PUNCT
taxlaw-2856	286	10	;	;	PUNCT
taxlaw-2856	286	11	john	john	PROPN
taxlaw-2856	286	12	p.	p.	PROPN
taxlaw-2856	286	13	steines	steines	PROPN
taxlaw-2856	286	14	,	,	PUNCT
taxlaw-2856	286	15	jr	jr	PROPN
taxlaw-2856	286	16	.	.	PROPN
taxlaw-2856	286	17	,	,	PUNCT
taxlaw-2856	286	18	the	the	DET
taxlaw-2856	286	19	foreign	foreign	ADJ
taxlaw-2856	286	20	tax	tax	NOUN
taxlaw-2856	286	21	credit	credit	NOUN
taxlaw-2856	286	22	at	at	ADP
taxlaw-2856	286	23	ninety	ninety	NUM
taxlaw-2856	286	24	-	-	PUNCT
taxlaw-2856	286	25	five	five	NUM
taxlaw-2856	286	26	bionic	bionic	ADJ
taxlaw-2856	286	27	centenarian	centenarian	NOUN
taxlaw-2856	286	28	,	,	PUNCT
taxlaw-2856	286	29	66	66	NUM
taxlaw-2856	286	30	tax	tax	NOUN
taxlaw-2856	286	31	l.	l.	PROPN
taxlaw-2856	286	32	rev	rev	PROPN
taxlaw-2856	286	33	.	.	PROPN
taxlaw-2856	287	1	545	545	NUM
taxlaw-2856	287	2	(	(	PUNCT
taxlaw-2856	287	3	2013	2013	NUM
taxlaw-2856	287	4	)	)	PUNCT
taxlaw-2856	287	5	.	.	PUNCT
taxlaw-2856	288	1	47	47	NUM
taxlaw-2856	288	2	horizontal	horizontal	ADJ
taxlaw-2856	288	3	equity	equity	NOUN
taxlaw-2856	288	4	dictates	dictate	NOUN
taxlaw-2856	288	5	that	that	PRON
taxlaw-2856	288	6	similarly	similarly	ADV
taxlaw-2856	288	7	situated	situate	VERB
taxlaw-2856	288	8	persons	person	NOUN
taxlaw-2856	288	9	should	should	AUX
taxlaw-2856	288	10	bear	bear	VERB
taxlaw-2856	288	11	identical	identical	ADJ
taxlaw-2856	288	12	tax	tax	NOUN
taxlaw-2856	288	13	burdens	burden	NOUN
taxlaw-2856	288	14	.	.	PUNCT
taxlaw-2856	289	1	see	see	VERB
taxlaw-2856	289	2	,	,	PUNCT
taxlaw-2856	289	3	e.g.	e.g.	ADV
taxlaw-2856	289	4	,	,	PUNCT
taxlaw-2856	289	5	david	david	PROPN
taxlaw-2856	289	6	elkins	elkins	PROPN
taxlaw-2856	289	7	,	,	PUNCT
taxlaw-2856	289	8	horizontal	horizontal	ADJ
taxlaw-2856	289	9	equity	equity	NOUN
taxlaw-2856	289	10	as	as	ADP
taxlaw-2856	289	11	a	a	DET
taxlaw-2856	289	12	principle	principle	NOUN
taxlaw-2856	289	13	of	of	ADP
taxlaw-2856	289	14	tax	tax	NOUN
taxlaw-2856	289	15	theory	theory	NOUN
taxlaw-2856	289	16	,	,	PUNCT
taxlaw-2856	289	17	24	24	NUM
taxlaw-2856	289	18	yale	yale	PROPN
taxlaw-2856	289	19	l.	l.	PROPN
taxlaw-2856	289	20	&	&	CCONJ
taxlaw-2856	289	21	pol’y	pol’y	NOUN
taxlaw-2856	289	22	rev	rev	VERB
taxlaw-2856	289	23	.	.	PROPN
taxlaw-2856	289	24	43	43	NUM
taxlaw-2856	289	25	(	(	PUNCT
taxlaw-2856	289	26	2006	2006	NUM
taxlaw-2856	289	27	)	)	PUNCT
taxlaw-2856	289	28	;	;	PUNCT
taxlaw-2856	290	1	ira	ira	PROPN
taxlaw-2856	290	2	k.	k.	PROPN
taxlaw-2856	290	3	lindsay	lindsay	PROPN
taxlaw-2856	290	4	,	,	PUNCT
taxlaw-2856	290	5	tax	tax	NOUN
taxlaw-2856	290	6	fairness	fairness	NOUN
taxlaw-2856	290	7	by	by	ADP
taxlaw-2856	290	8	convention	convention	NOUN
taxlaw-2856	290	9	:	:	PUNCT
taxlaw-2856	290	10	a	a	DET
taxlaw-2856	290	11	defense	defense	NOUN
taxlaw-2856	290	12	of	of	ADP
taxlaw-2856	290	13	horizontal	horizontal	ADJ
taxlaw-2856	290	14	equity	equity	NOUN
taxlaw-2856	290	15	,	,	PUNCT
taxlaw-2856	290	16	19	19	NUM
taxlaw-2856	290	17	fla	fla	NOUN
taxlaw-2856	290	18	.	.	PUNCT
taxlaw-2856	291	1	tax	tax	PROPN
taxlaw-2856	291	2	rev	rev	PROPN
taxlaw-2856	291	3	.	.	PROPN
taxlaw-2856	291	4	79	79	NUM
taxlaw-2856	291	5	(	(	PUNCT
taxlaw-2856	291	6	2016	2016	NUM
taxlaw-2856	291	7	)	)	PUNCT
taxlaw-2856	291	8	;	;	PUNCT
taxlaw-2856	291	9	james	james	PROPN
taxlaw-2856	291	10	repetti	repetti	PROPN
taxlaw-2856	291	11	&	&	CCONJ
taxlaw-2856	291	12	diane	diane	PROPN
taxlaw-2856	291	13	ring	ring	PROPN
taxlaw-2856	291	14	,	,	PUNCT
taxlaw-2856	291	15	horizontal	horizontal	ADJ
taxlaw-2856	291	16	equity	equity	NOUN
taxlaw-2856	291	17	revisited	revisit	VERB
taxlaw-2856	291	18	,	,	PUNCT
taxlaw-2856	291	19	13	13	NUM
taxlaw-2856	291	20	fla	fla	NOUN
taxlaw-2856	291	21	.	.	PUNCT
taxlaw-2856	292	1	tax	tax	PROPN
taxlaw-2856	292	2	rev	rev	PROPN
taxlaw-2856	292	3	.	.	PROPN
taxlaw-2856	292	4	135	135	NUM
taxlaw-2856	292	5	(	(	PUNCT
taxlaw-2856	292	6	2012	2012	NUM
taxlaw-2856	292	7	)	)	PUNCT
taxlaw-2856	292	8	;	;	PUNCT
taxlaw-2856	292	9	brian	brian	PROPN
taxlaw-2856	292	10	galle	galle	PROPN
taxlaw-2856	292	11	,	,	PUNCT
taxlaw-2856	292	12	tax	tax	NOUN
taxlaw-2856	292	13	fairness	fairness	NOUN
taxlaw-2856	292	14	,	,	PUNCT
taxlaw-2856	292	15	65	65	NUM
taxlaw-2856	292	16	wash	wash	NOUN
taxlaw-2856	292	17	.	.	PUNCT
taxlaw-2856	292	18	&	&	CCONJ
taxlaw-2856	292	19	lee	lee	PROPN
taxlaw-2856	292	20	l.	l.	PROPN
taxlaw-2856	292	21	rev	rev	PROPN
taxlaw-2856	292	22	.	.	PROPN
taxlaw-2856	292	23	1323	1323	NUM
taxlaw-2856	292	24	(	(	PUNCT
taxlaw-2856	292	25	2008	2008	NUM
taxlaw-2856	292	26	)	)	PUNCT
taxlaw-2856	292	27	.	.	PUNCT
taxlaw-2856	293	1	48	48	NUM
taxlaw-2856	293	2	see	see	VERB
taxlaw-2856	293	3	,	,	PUNCT
taxlaw-2856	293	4	e.g.	e.g.	ADV
taxlaw-2856	293	5	,	,	PUNCT
taxlaw-2856	293	6	brian	brian	PROPN
taxlaw-2856	293	7	barry	barry	PROPN
taxlaw-2856	293	8	,	,	PUNCT
taxlaw-2856	293	9	the	the	DET
taxlaw-2856	293	10	liberal	liberal	ADJ
taxlaw-2856	293	11	theory	theory	NOUN
taxlaw-2856	293	12	of	of	ADP
taxlaw-2856	293	13	justice	justice	NOUN
taxlaw-2856	293	14	:	:	PUNCT
taxlaw-2856	293	15	a	a	DET
taxlaw-2856	293	16	critical	critical	ADJ
taxlaw-2856	293	17	examination	examination	NOUN
taxlaw-2856	293	18	of	of	ADP
taxlaw-2856	293	19	the	the	DET
taxlaw-2856	293	20	principle	principle	ADJ
taxlaw-2856	293	21	doctrines	doctrine	NOUN
taxlaw-2856	293	22	in	in	ADP
taxlaw-2856	293	23	a	a	DET
taxlaw-2856	293	24	theory	theory	NOUN
taxlaw-2856	293	25	of	of	ADP
taxlaw-2856	293	26	justice	justice	NOUN
taxlaw-2856	293	27	by	by	ADP
taxlaw-2856	293	28	john	john	PROPN
taxlaw-2856	293	29	rawls	rawl	VERB
taxlaw-2856	293	30	128–30	128–30	PROPN
taxlaw-2856	293	31	(	(	PUNCT
taxlaw-2856	293	32	1973	1973	NUM
taxlaw-2856	293	33	)	)	PUNCT
taxlaw-2856	293	34	;	;	PUNCT
taxlaw-2856	293	35	charles	charles	PROPN
taxlaw-2856	293	36	r.	r.	PROPN
taxlaw-2856	293	37	beitz	beitz	PROPN
taxlaw-2856	293	38	,	,	PUNCT
taxlaw-2856	293	39	political	political	ADJ
taxlaw-2856	293	40	theory	theory	NOUN
taxlaw-2856	293	41	and	and	CCONJ
taxlaw-2856	293	42	international	international	ADJ
taxlaw-2856	293	43	relations	relation	NOUN
taxlaw-2856	293	44	139–41	139–41	NUM
taxlaw-2856	293	45	,	,	PUNCT
taxlaw-2856	293	46	143–53	143–53	NUM
taxlaw-2856	293	47	(	(	PUNCT
taxlaw-2856	293	48	1979	1979	NUM
taxlaw-2856	293	49	)	)	PUNCT
taxlaw-2856	293	50	;	;	PUNCT
taxlaw-2856	293	51	loren	loren	PROPN
taxlaw-2856	293	52	lomasky	lomasky	PROPN
taxlaw-2856	293	53	,	,	PUNCT
taxlaw-2856	293	54	toward	toward	ADP
taxlaw-2856	293	55	a	a	DET
taxlaw-2856	293	56	liberal	liberal	ADJ
taxlaw-2856	293	57	theory	theory	NOUN
taxlaw-2856	293	58	of	of	ADP
taxlaw-2856	293	59	natural	natural	ADJ
taxlaw-2856	293	60	boundaries	boundary	NOUN
taxlaw-2856	293	61	,	,	PUNCT
taxlaw-2856	293	62	in	in	ADP
taxlaw-2856	293	63	boundaries	boundary	NOUN
taxlaw-2856	293	64	and	and	CCONJ
taxlaw-2856	293	65	justice	justice	NOUN
taxlaw-2856	293	66	55	55	NUM
taxlaw-2856	293	67	,	,	PUNCT
taxlaw-2856	293	68	56–60	56–60	PROPN
taxlaw-2856	293	69	(	(	PUNCT
taxlaw-2856	293	70	david	david	PROPN
taxlaw-2856	293	71	miller	miller	PROPN
taxlaw-2856	293	72	&	&	CCONJ
taxlaw-2856	293	73	sohail	sohail	PROPN
taxlaw-2856	293	74	h.	h.	PROPN
taxlaw-2856	293	75	hashmi	hashmi	PROPN
taxlaw-2856	293	76	eds	eds	PROPN
taxlaw-2856	293	77	.	.	PROPN
taxlaw-2856	293	78	,	,	PUNCT
taxlaw-2856	293	79	2001	2001	NUM
taxlaw-2856	293	80	)	)	PUNCT
taxlaw-2856	293	81	;	;	PUNCT
taxlaw-2856	293	82	thomas	thomas	PROPN
taxlaw-2856	293	83	w.	w.	PROPN
taxlaw-2856	293	84	pogge	pogge	PROPN
taxlaw-2856	293	85	,	,	PUNCT
taxlaw-2856	293	86	realizing	realize	VERB
taxlaw-2856	293	87	rawls	rawl	VERB
taxlaw-2856	293	88	240	240	NUM
taxlaw-2856	293	89	,	,	PUNCT
taxlaw-2856	293	90	250–51	250–51	NUM
taxlaw-2856	293	91	(	(	PUNCT
taxlaw-2856	293	92	1989	1989	NUM
taxlaw-2856	293	93	)	)	PUNCT
taxlaw-2856	293	94	;	;	PUNCT
taxlaw-2856	293	95	kok	kok	PROPN
taxlaw-2856	293	96	-	-	PUNCT
taxlaw-2856	293	97	chor	chor	PROPN
taxlaw-2856	293	98	tan	tan	PROPN
taxlaw-2856	293	99	,	,	PUNCT
taxlaw-2856	293	100	justice	justice	NOUN
taxlaw-2856	293	101	without	without	ADP
taxlaw-2856	293	102	borders	border	NOUN
taxlaw-2856	293	103	:	:	PUNCT
taxlaw-2856	293	104	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-2856	293	105	,	,	PUNCT
taxlaw-2856	293	106	nationalism	nationalism	NOUN
taxlaw-2856	293	107	and	and	CCONJ
taxlaw-2856	293	108	patriotism	patriotism	NOUN
taxlaw-2856	293	109	60	60	NUM
taxlaw-2856	293	110	(	(	PUNCT
taxlaw-2856	293	111	russell	russell	PROPN
taxlaw-2856	293	112	hardin	hardin	PROPN
taxlaw-2856	293	113	et	et	PROPN
taxlaw-2856	293	114	al	al	PROPN
taxlaw-2856	293	115	.	.	PUNCT
taxlaw-2856	294	1	eds	eds	PROPN
taxlaw-2856	294	2	.	.	PROPN
taxlaw-2856	294	3	,	,	PUNCT
taxlaw-2856	294	4	2004	2004	NUM
taxlaw-2856	294	5	)	)	PUNCT
taxlaw-2856	294	6	.	.	PUNCT
taxlaw-2856	295	1	49	49	NUM
taxlaw-2856	295	2	such	such	DET
taxlaw-2856	295	3	a	a	DET
taxlaw-2856	295	4	structure	structure	NOUN
taxlaw-2856	295	5	might	might	AUX
taxlaw-2856	295	6	not	not	PART
taxlaw-2856	295	7	be	be	AUX
taxlaw-2856	295	8	possible	possible	ADJ
taxlaw-2856	295	9	without	without	ADP
taxlaw-2856	295	10	a	a	DET
taxlaw-2856	295	11	world	world	NOUN
taxlaw-2856	295	12	government	government	NOUN
taxlaw-2856	295	13	with	with	ADP
taxlaw-2856	295	14	global	global	ADJ
taxlaw-2856	295	15	enforcement	enforcement	NOUN
taxlaw-2856	295	16	powers	power	NOUN
taxlaw-2856	295	17	.	.	PUNCT
taxlaw-2856	296	1	see	see	VERB
taxlaw-2856	296	2	,	,	PUNCT
taxlaw-2856	296	3	e.g.	e.g.	ADV
taxlaw-2856	296	4	,	,	PUNCT
taxlaw-2856	296	5	thomas	thomas	PROPN
taxlaw-2856	296	6	nagel	nagel	PROPN
taxlaw-2856	296	7	,	,	PUNCT
taxlaw-2856	296	8	the	the	DET
taxlaw-2856	296	9	problem	problem	NOUN
taxlaw-2856	296	10	of	of	ADP
taxlaw-2856	296	11	global	global	ADJ
taxlaw-2856	296	12	justice	justice	NOUN
taxlaw-2856	296	13	,	,	PUNCT
taxlaw-2856	296	14	33	33	NUM
taxlaw-2856	296	15	phil	phil	NOUN
taxlaw-2856	296	16	.	.	PUNCT
taxlaw-2856	296	17	&	&	CCONJ
taxlaw-2856	296	18	pub	pub	PROPN
taxlaw-2856	296	19	.	.	PUNCT
taxlaw-2856	297	1	aff	aff	PROPN
taxlaw-2856	297	2	.	.	PROPN
taxlaw-2856	298	1	113	113	NUM
taxlaw-2856	298	2	,	,	PUNCT
taxlaw-2856	298	3	115	115	NUM
taxlaw-2856	298	4	(	(	PUNCT
taxlaw-2856	298	5	2005	2005	NUM
taxlaw-2856	298	6	)	)	PUNCT
taxlaw-2856	298	7	(	(	PUNCT
taxlaw-2856	298	8	“	"	PUNCT
taxlaw-2856	298	9	if	if	SCONJ
taxlaw-2856	298	10	hobbes	hobbe	NOUN
taxlaw-2856	298	11	is	be	AUX
taxlaw-2856	298	12	right	right	ADJ
taxlaw-2856	298	13	,	,	PUNCT
taxlaw-2856	298	14	the	the	DET
taxlaw-2856	298	15	idea	idea	NOUN
taxlaw-2856	298	16	of	of	ADP
taxlaw-2856	298	17	global	global	ADJ
taxlaw-2856	298	18	justice	justice	PROPN
taxlaw-2856	298	19	without	without	ADP
taxlaw-2856	298	20	a	a	DET
taxlaw-2856	298	21	world	world	NOUN
taxlaw-2856	298	22	government	government	NOUN
taxlaw-2856	298	23	is	be	AUX
taxlaw-2856	298	24	a	a	DET
taxlaw-2856	298	25	chimera	chimera	NOUN
taxlaw-2856	298	26	.	.	PUNCT
taxlaw-2856	298	27	”	"	PUNCT
taxlaw-2856	298	28	)	)	PUNCT
taxlaw-2856	298	29	.	.	PUNCT
taxlaw-2856	299	1	50	50	NUM
taxlaw-2856	299	2	daniel	daniel	PROPN
taxlaw-2856	299	3	bell	bell	PROPN
taxlaw-2856	299	4	,	,	PUNCT
taxlaw-2856	299	5	communitarianism	communitarianism	NOUN
taxlaw-2856	299	6	and	and	CCONJ
taxlaw-2856	299	7	its	its	PRON
taxlaw-2856	299	8	critics	critic	NOUN
taxlaw-2856	299	9	150–51	150–51	NUM
taxlaw-2856	299	10	(	(	PUNCT
taxlaw-2856	299	11	1993	1993	NUM
taxlaw-2856	299	12	)	)	PUNCT
taxlaw-2856	299	13	;	;	PUNCT
taxlaw-2856	299	14	margaret	margaret	PROPN
taxlaw-2856	299	15	canovan	canovan	PROPN
taxlaw-2856	299	16	,	,	PUNCT
taxlaw-2856	299	17	nationhood	nationhood	ADJ
taxlaw-2856	299	18	and	and	CCONJ
taxlaw-2856	299	19	political	political	ADJ
taxlaw-2856	299	20	theory	theory	NOUN
taxlaw-2856	299	21	28–29	28–29	NUM
taxlaw-2856	299	22	(	(	PUNCT
taxlaw-2856	299	23	1996	1996	NUM
taxlaw-2856	299	24	)	)	PUNCT
taxlaw-2856	299	25	;	;	PUNCT
taxlaw-2856	299	26	ronald	ronald	PROPN
taxlaw-2856	299	27	dworkin	dworkin	PROPN
taxlaw-2856	299	28	,	,	PUNCT
taxlaw-2856	299	29	law	law	NOUN
taxlaw-2856	299	30	’s	’s	PART
taxlaw-2856	299	31	empire	empire	NOUN
taxlaw-2856	299	32	208	208	NUM
taxlaw-2856	299	33	(	(	PUNCT
taxlaw-2856	299	34	1986	1986	NUM
taxlaw-2856	299	35	)	)	PUNCT
taxlaw-2856	299	36	;	;	PUNCT
taxlaw-2856	299	37	will	will	AUX
taxlaw-2856	299	38	kymlicka	kymlicka	PROPN
taxlaw-2856	299	39	,	,	PUNCT
taxlaw-2856	299	40	politics	politic	NOUN
taxlaw-2856	299	41	in	in	ADP
taxlaw-2856	299	42	the	the	DET
taxlaw-2856	299	43	vernacular	vernacular	ADJ
taxlaw-2856	299	44	:	:	PUNCT
taxlaw-2856	299	45	nationalism	nationalism	NOUN
taxlaw-2856	299	46	,	,	PUNCT
taxlaw-2856	299	47	multiculturalism	multiculturalism	NOUN
taxlaw-2856	299	48	and	and	CCONJ
taxlaw-2856	299	49	citizenship	citizenship	NOUN
taxlaw-2856	299	50	225	225	NUM
taxlaw-2856	299	51	(	(	PUNCT
taxlaw-2856	299	52	2001	2001	NUM
taxlaw-2856	299	53	)	)	PUNCT
taxlaw-2856	299	54	;	;	PUNCT
taxlaw-2856	299	55	avishai	avishai	PROPN
taxlaw-2856	299	56	margalit	margalit	PROPN
taxlaw-2856	299	57	,	,	PUNCT
taxlaw-2856	299	58	the	the	DET
taxlaw-2856	299	59	ethics	ethic	NOUN
taxlaw-2856	299	60	of	of	ADP
taxlaw-2856	299	61	memory	memory	NOUN
taxlaw-2856	299	62	74–76	74–76	NUM
taxlaw-2856	299	63	(	(	PUNCT
taxlaw-2856	299	64	2002	2002	NUM
taxlaw-2856	299	65	)	)	PUNCT
taxlaw-2856	299	66	;	;	PUNCT
taxlaw-2856	299	67	john	john	PROPN
taxlaw-2856	299	68	rawls	rawl	VERB
taxlaw-2856	299	69	,	,	PUNCT
taxlaw-2856	299	70	the	the	DET
taxlaw-2856	299	71	law	law	NOUN
taxlaw-2856	299	72	of	of	ADP
taxlaw-2856	299	73	peoples	people	NOUN
taxlaw-2856	299	74	(	(	PUNCT
taxlaw-2856	299	75	1999	1999	NUM
taxlaw-2856	299	76	)	)	PUNCT
taxlaw-2856	299	77	;	;	PUNCT
taxlaw-2856	299	78	2017	2017	NUM
taxlaw-2856	299	79	]	]	PUNCT
taxlaw-2856	299	80	the	the	DET
taxlaw-2856	299	81	myth	myth	NOUN
taxlaw-2856	299	82	of	of	ADP
taxlaw-2856	299	83	corporate	corporate	ADJ
taxlaw-2856	299	84	tax	tax	NOUN
taxlaw-2856	299	85	residence	residence	NOUN
taxlaw-2856	299	86	17	17	NUM
taxlaw-2856	299	87	of	of	ADP
taxlaw-2856	299	88	the	the	DET
taxlaw-2856	299	89	society	society	NOUN
taxlaw-2856	299	90	,	,	PUNCT
taxlaw-2856	299	91	not	not	PART
taxlaw-2856	299	92	those	those	PRON
taxlaw-2856	299	93	of	of	ADP
taxlaw-2856	299	94	outsiders	outsider	NOUN
taxlaw-2856	299	95	,	,	PUNCT
taxlaw-2856	299	96	that	that	PRON
taxlaw-2856	299	97	dictate	dictate	VERB
taxlaw-2856	299	98	who	who	PRON
taxlaw-2856	299	99	pays	pay	VERB
taxlaw-2856	299	100	how	how	SCONJ
taxlaw-2856	299	101	much	much	ADJ
taxlaw-2856	299	102	tax	tax	NOUN
taxlaw-2856	299	103	and	and	CCONJ
taxlaw-2856	299	104	how	how	SCONJ
taxlaw-2856	299	105	the	the	DET
taxlaw-2856	299	106	revenue	revenue	NOUN
taxlaw-2856	299	107	is	be	AUX
taxlaw-2856	299	108	spent	spend	VERB
taxlaw-2856	299	109	.	.	PUNCT
taxlaw-2856	300	1	national	national	ADJ
taxlaw-2856	300	2	legislatures	legislature	NOUN
taxlaw-2856	300	3	—	—	PUNCT
taxlaw-2856	300	4	whether	whether	SCONJ
taxlaw-2856	300	5	because	because	SCONJ
taxlaw-2856	300	6	of	of	ADP
taxlaw-2856	300	7	a	a	DET
taxlaw-2856	300	8	principled	principled	ADJ
taxlaw-2856	300	9	rejection	rejection	NOUN
taxlaw-2856	300	10	of	of	ADP
taxlaw-2856	300	11	cosmopolitanism	cosmopolitanism	NOUN
taxlaw-2856	300	12	or	or	CCONJ
taxlaw-2856	300	13	because	because	SCONJ
taxlaw-2856	300	14	of	of	ADP
taxlaw-2856	300	15	the	the	DET
taxlaw-2856	300	16	practical	practical	ADJ
taxlaw-2856	300	17	limits	limit	NOUN
taxlaw-2856	300	18	of	of	ADP
taxlaw-2856	300	19	national	national	ADJ
taxlaw-2856	300	20	sovereignty	sovereignty	NOUN
taxlaw-2856	300	21	—	—	PUNCT
taxlaw-2856	300	22	adopt	adopt	VERB
taxlaw-2856	300	23	the	the	DET
taxlaw-2856	300	24	latter	latter	ADJ
taxlaw-2856	300	25	approach.51	approach.51	NOUN
taxlaw-2856	300	26	consequently	consequently	ADV
taxlaw-2856	300	27	,	,	PUNCT
taxlaw-2856	300	28	domestic	domestic	ADJ
taxlaw-2856	300	29	law	law	NOUN
taxlaw-2856	300	30	needs	need	VERB
taxlaw-2856	300	31	to	to	PART
taxlaw-2856	300	32	distinguish	distinguish	VERB
taxlaw-2856	300	33	between	between	ADP
taxlaw-2856	300	34	members	member	NOUN
taxlaw-2856	300	35	of	of	ADP
taxlaw-2856	300	36	the	the	DET
taxlaw-2856	300	37	collective	collective	NOUN
taxlaw-2856	300	38	and	and	CCONJ
taxlaw-2856	300	39	outsiders	outsider	NOUN
taxlaw-2856	300	40	,	,	PUNCT
taxlaw-2856	300	41	between	between	ADP
taxlaw-2856	300	42	those	those	PRON
taxlaw-2856	300	43	among	among	ADP
taxlaw-2856	300	44	whom	whom	PRON
taxlaw-2856	300	45	the	the	DET
taxlaw-2856	300	46	norms	norm	NOUN
taxlaw-2856	300	47	of	of	ADP
taxlaw-2856	300	48	distributive	distributive	ADJ
taxlaw-2856	300	49	justice	justice	NOUN
taxlaw-2856	300	50	apply	apply	VERB
taxlaw-2856	300	51	and	and	CCONJ
taxlaw-2856	300	52	those	those	PRON
taxlaw-2856	300	53	who	who	PRON
taxlaw-2856	300	54	are	be	AUX
taxlaw-2856	300	55	beyond	beyond	ADP
taxlaw-2856	300	56	the	the	DET
taxlaw-2856	300	57	parameters	parameter	NOUN
taxlaw-2856	300	58	of	of	ADP
taxlaw-2856	300	59	those	those	DET
taxlaw-2856	300	60	norms	norm	NOUN
taxlaw-2856	300	61	.	.	PUNCT
taxlaw-2856	301	1	while	while	SCONJ
taxlaw-2856	301	2	there	there	PRON
taxlaw-2856	301	3	is	be	VERB
taxlaw-2856	301	4	no	no	DET
taxlaw-2856	301	5	universally	universally	ADV
taxlaw-2856	301	6	accepted	accept	VERB
taxlaw-2856	301	7	criterion	criterion	NOUN
taxlaw-2856	301	8	by	by	ADP
taxlaw-2856	301	9	which	which	PRON
taxlaw-2856	301	10	countries	country	NOUN
taxlaw-2856	301	11	delineate	delineate	VERB
taxlaw-2856	301	12	which	which	PRON
taxlaw-2856	301	13	individuals	individual	NOUN
taxlaw-2856	301	14	are	be	AUX
taxlaw-2856	301	15	members	member	NOUN
taxlaw-2856	301	16	of	of	ADP
taxlaw-2856	301	17	the	the	DET
taxlaw-2856	301	18	collective	collective	NOUN
taxlaw-2856	301	19	and	and	CCONJ
taxlaw-2856	301	20	which	which	PRON
taxlaw-2856	301	21	are	be	AUX
taxlaw-2856	301	22	not	not	PART
taxlaw-2856	301	23	,	,	PUNCT
taxlaw-2856	301	24	the	the	DET
taxlaw-2856	301	25	common	common	ADJ
taxlaw-2856	301	26	denominator	denominator	NOUN
taxlaw-2856	301	27	of	of	ADP
taxlaw-2856	301	28	all	all	DET
taxlaw-2856	301	29	such	such	ADJ
taxlaw-2856	301	30	criteria	criterion	NOUN
taxlaw-2856	301	31	is	be	AUX
taxlaw-2856	301	32	that	that	SCONJ
taxlaw-2856	301	33	they	they	PRON
taxlaw-2856	301	34	reflect	reflect	VERB
taxlaw-2856	301	35	an	an	DET
taxlaw-2856	301	36	individual	individual	NOUN
taxlaw-2856	301	37	’s	’s	PART
taxlaw-2856	301	38	personal	personal	ADJ
taxlaw-2856	301	39	attachments	attachment	NOUN
taxlaw-2856	301	40	to	to	ADP
taxlaw-2856	301	41	the	the	DET
taxlaw-2856	301	42	society	society	NOUN
taxlaw-2856	301	43	in	in	ADP
taxlaw-2856	301	44	question	question	NOUN
taxlaw-2856	301	45	.	.	PUNCT
taxlaw-2856	302	1	typical	typical	ADJ
taxlaw-2856	302	2	criteria	criterion	NOUN
taxlaw-2856	302	3	include	include	VERB
taxlaw-2856	302	4	physical	physical	ADJ
taxlaw-2856	302	5	presence	presence	NOUN
taxlaw-2856	302	6	,	,	PUNCT
taxlaw-2856	302	7	habitual	habitual	ADJ
taxlaw-2856	302	8	abode	abode	NOUN
taxlaw-2856	302	9	,	,	PUNCT
taxlaw-2856	302	10	personal	personal	ADJ
taxlaw-2856	302	11	and	and	CCONJ
taxlaw-2856	302	12	social	social	ADJ
taxlaw-2856	302	13	attachments	attachment	NOUN
taxlaw-2856	302	14	,	,	PUNCT
taxlaw-2856	302	15	and	and	CCONJ
taxlaw-2856	302	16	domicile.52	domicile.52	NOUN
taxlaw-2856	302	17	under	under	ADP
taxlaw-2856	302	18	u.s	u.s	PROPN
taxlaw-2856	302	19	.	.	PROPN
taxlaw-2856	302	20	tax	tax	NOUN
taxlaw-2856	302	21	law	law	NOUN
taxlaw-2856	302	22	,	,	PUNCT
taxlaw-2856	302	23	the	the	DET
taxlaw-2856	302	24	criteria	criterion	NOUN
taxlaw-2856	302	25	for	for	ADP
taxlaw-2856	302	26	including	include	VERB
taxlaw-2856	302	27	an	an	DET
taxlaw-2856	302	28	individual	individual	NOUN
taxlaw-2856	302	29	within	within	ADP
taxlaw-2856	302	30	the	the	DET
taxlaw-2856	302	31	ambit	ambit	NOUN
taxlaw-2856	302	32	of	of	ADP
taxlaw-2856	302	33	those	those	PRON
taxlaw-2856	302	34	whose	whose	DET
taxlaw-2856	302	35	ability	ability	NOUN
taxlaw-2856	302	36	-	-	PUNCT
taxlaw-2856	302	37	to	to	ADP
taxlaw-2856	302	38	-	-	PUNCT
taxlaw-2856	302	39	pay	pay	NOUN
taxlaw-2856	302	40	is	be	AUX
taxlaw-2856	302	41	a	a	DET
taxlaw-2856	302	42	factor	factor	NOUN
taxlaw-2856	302	43	in	in	ADP
taxlaw-2856	302	44	determining	determine	VERB
taxlaw-2856	302	45	tax	tax	NOUN
taxlaw-2856	302	46	liability	liability	NOUN
taxlaw-2856	302	47	are	be	AUX
taxlaw-2856	302	48	physical	physical	ADJ
taxlaw-2856	302	49	presence,53	presence,53	NOUN
taxlaw-2856	302	50	citizenship,54	citizenship,54	NOUN
taxlaw-2856	302	51	and	and	CCONJ
taxlaw-2856	302	52	formal	formal	ADJ
taxlaw-2856	302	53	status	status	NOUN
taxlaw-2856	302	54	as	as	ADP
taxlaw-2856	302	55	a	a	DET
taxlaw-2856	302	56	permanent	permanent	ADJ
taxlaw-2856	302	57	resident	resident	NOUN
taxlaw-2856	302	58	(	(	PUNCT
taxlaw-2856	302	59	“	"	PUNCT
taxlaw-2856	302	60	green	green	ADJ
taxlaw-2856	302	61	card	card	NOUN
taxlaw-2856	302	62	”	"	PUNCT
taxlaw-2856	302	63	holder).55	holder).55	NOUN
taxlaw-2856	302	64	those	those	PRON
taxlaw-2856	302	65	whom	whom	PRON
taxlaw-2856	302	66	the	the	DET
taxlaw-2856	302	67	law	law	NOUN
taxlaw-2856	302	68	views	view	VERB
taxlaw-2856	302	69	as	as	ADP
taxlaw-2856	302	70	members	member	NOUN
taxlaw-2856	302	71	of	of	ADP
taxlaw-2856	302	72	the	the	DET
taxlaw-2856	302	73	collective	collective	NOUN
taxlaw-2856	302	74	are	be	AUX
taxlaw-2856	302	75	ordinarily	ordinarily	ADV
taxlaw-2856	302	76	termed	term	VERB
taxlaw-2856	302	77	“	"	PUNCT
taxlaw-2856	302	78	residents	resident	NOUN
taxlaw-2856	302	79	.	.	PUNCT
taxlaw-2856	302	80	”	"	PUNCT
taxlaw-2856	303	1	those	those	PRON
taxlaw-2856	303	2	whom	whom	PRON
taxlaw-2856	303	3	the	the	DET
taxlaw-2856	303	4	law	law	NOUN
taxlaw-2856	303	5	views	view	VERB
taxlaw-2856	303	6	as	as	ADP
taxlaw-2856	303	7	outside	outside	ADP
taxlaw-2856	303	8	the	the	DET
taxlaw-2856	303	9	collective	collective	NOUN
taxlaw-2856	303	10	are	be	AUX
taxlaw-2856	303	11	ordinarily	ordinarily	ADV
taxlaw-2856	303	12	termed	term	VERB
taxlaw-2856	303	13	“	"	PUNCT
taxlaw-2856	303	14	nonresidents	nonresident	NOUN
taxlaw-2856	303	15	”	"	PUNCT
taxlaw-2856	303	16	or	or	CCONJ
taxlaw-2856	303	17	“	"	PUNCT
taxlaw-2856	303	18	foreigners	foreigner	NOUN
taxlaw-2856	303	19	.	.	PUNCT
taxlaw-2856	304	1	”56	”56	VERB
taxlaw-2856	304	2	the	the	DET
taxlaw-2856	304	3	goal	goal	NOUN
taxlaw-2856	304	4	of	of	ADP
taxlaw-2856	304	5	the	the	DET
taxlaw-2856	304	6	tax	tax	NOUN
taxlaw-2856	304	7	system	system	NOUN
taxlaw-2856	304	8	and	and	CCONJ
taxlaw-2856	304	9	of	of	ADP
taxlaw-2856	304	10	the	the	DET
taxlaw-2856	304	11	services	service	NOUN
taxlaw-2856	304	12	that	that	PRON
taxlaw-2856	304	13	it	it	PRON
taxlaw-2856	304	14	funds	fund	VERB
taxlaw-2856	304	15	is	be	AUX
taxlaw-2856	304	16	to	to	PART
taxlaw-2856	304	17	promote	promote	VERB
taxlaw-2856	304	18	the	the	DET
taxlaw-2856	304	19	welfare	welfare	NOUN
taxlaw-2856	304	20	of	of	ADP
taxlaw-2856	304	21	residents	resident	NOUN
taxlaw-2856	304	22	.	.	PUNCT
taxlaw-2856	305	1	of	of	ADP
taxlaw-2856	305	2	course	course	NOUN
taxlaw-2856	305	3	,	,	PUNCT
taxlaw-2856	305	4	the	the	DET
taxlaw-2856	305	5	welfare	welfare	NOUN
taxlaw-2856	305	6	interests	interest	NOUN
taxlaw-2856	305	7	of	of	ADP
taxlaw-2856	305	8	residents	resident	NOUN
taxlaw-2856	305	9	can	can	AUX
taxlaw-2856	305	10	conflict	conflict	VERB
taxlaw-2856	305	11	.	.	PUNCT
taxlaw-2856	306	1	policies	policy	NOUN
taxlaw-2856	306	2	that	that	PRON
taxlaw-2856	306	3	promote	promote	VERB
taxlaw-2856	306	4	the	the	DET
taxlaw-2856	306	5	welfare	welfare	NOUN
taxlaw-2856	306	6	of	of	ADP
taxlaw-2856	306	7	some	some	PRON
taxlaw-2856	306	8	may	may	AUX
taxlaw-2856	306	9	be	be	AUX
taxlaw-2856	306	10	detrimental	detrimental	ADJ
taxlaw-2856	306	11	to	to	ADP
taxlaw-2856	306	12	the	the	DET
taxlaw-2856	306	13	welfare	welfare	NOUN
taxlaw-2856	306	14	of	of	ADP
taxlaw-2856	306	15	others	other	NOUN
taxlaw-2856	306	16	,	,	PUNCT
taxlaw-2856	306	17	and	and	CCONJ
taxlaw-2856	306	18	this	this	PRON
taxlaw-2856	306	19	is	be	AUX
taxlaw-2856	306	20	particularly	particularly	ADV
taxlaw-2856	306	21	true	true	ADJ
taxlaw-2856	306	22	with	with	ADP
taxlaw-2856	306	23	regard	regard	NOUN
taxlaw-2856	306	24	to	to	ADP
taxlaw-2856	306	25	taxation	taxation	NOUN
taxlaw-2856	306	26	.	.	PUNCT
taxlaw-2856	307	1	however	however	ADV
taxlaw-2856	307	2	,	,	PUNCT
taxlaw-2856	307	3	this	this	DET
taxlaw-2856	307	4	conflict	conflict	NOUN
taxlaw-2856	307	5	is	be	AUX
taxlaw-2856	307	6	precisely	precisely	ADV
taxlaw-2856	307	7	what	what	PRON
taxlaw-2856	307	8	the	the	DET
taxlaw-2856	307	9	norms	norm	NOUN
taxlaw-2856	307	10	of	of	ADP
taxlaw-2856	307	11	distributive	distributive	ADJ
taxlaw-2856	307	12	justice	justice	NOUN
taxlaw-2856	307	13	seek	seek	VERB
taxlaw-2856	307	14	to	to	PART
taxlaw-2856	307	15	regulate	regulate	VERB
taxlaw-2856	307	16	:	:	PUNCT
taxlaw-2856	307	17	given	give	VERB
taxlaw-2856	307	18	the	the	DET
taxlaw-2856	307	19	fact	fact	NOUN
taxlaw-2856	307	20	that	that	SCONJ
taxlaw-2856	307	21	resources	resource	NOUN
taxlaw-2856	307	22	are	be	AUX
taxlaw-2856	307	23	limited	limit	VERB
taxlaw-2856	307	24	,	,	PUNCT
taxlaw-2856	307	25	how	how	SCONJ
taxlaw-2856	307	26	should	should	AUX
taxlaw-2856	307	27	richard	richard	PROPN
taxlaw-2856	307	28	rorty	rorty	PROPN
taxlaw-2856	307	29	,	,	PUNCT
taxlaw-2856	307	30	contingency	contingency	NOUN
taxlaw-2856	307	31	,	,	PUNCT
taxlaw-2856	307	32	irony	irony	NOUN
taxlaw-2856	307	33	,	,	PUNCT
taxlaw-2856	307	34	and	and	CCONJ
taxlaw-2856	307	35	solidarity	solidarity	PROPN
taxlaw-2856	307	36	190–91	190–91	NUM
taxlaw-2856	307	37	(	(	PUNCT
taxlaw-2856	307	38	1989	1989	NUM
taxlaw-2856	307	39	)	)	PUNCT
taxlaw-2856	307	40	;	;	PUNCT
taxlaw-2856	307	41	yael	yael	PROPN
taxlaw-2856	307	42	tamir	tamir	PROPN
taxlaw-2856	307	43	,	,	PUNCT
taxlaw-2856	307	44	liberal	liberal	ADJ
taxlaw-2856	307	45	nationalism	nationalism	NOUN
taxlaw-2856	307	46	121	121	NUM
taxlaw-2856	307	47	(	(	PUNCT
taxlaw-2856	307	48	1993	1993	NUM
taxlaw-2856	307	49	)	)	PUNCT
taxlaw-2856	307	50	.	.	PUNCT
taxlaw-2856	308	1	51	51	NUM
taxlaw-2856	308	2	see	see	VERB
taxlaw-2856	308	3	,	,	PUNCT
taxlaw-2856	308	4	e.g.	e.g.	ADV
taxlaw-2856	308	5	,	,	PUNCT
taxlaw-2856	308	6	michael	michael	PROPN
taxlaw-2856	308	7	s.	s.	PROPN
taxlaw-2856	308	8	kirsch	kirsch	PROPN
taxlaw-2856	308	9	,	,	PUNCT
taxlaw-2856	308	10	taxing	tax	VERB
taxlaw-2856	308	11	citizens	citizen	NOUN
taxlaw-2856	308	12	in	in	ADP
taxlaw-2856	308	13	a	a	DET
taxlaw-2856	308	14	global	global	ADJ
taxlaw-2856	308	15	economy	economy	NOUN
taxlaw-2856	308	16	,	,	PUNCT
taxlaw-2856	308	17	82	82	NUM
taxlaw-2856	308	18	n.y.u	n.y.u	NOUN
taxlaw-2856	308	19	.	.	PUNCT
taxlaw-2856	309	1	l.	l.	PROPN
taxlaw-2856	309	2	rev	rev	PROPN
taxlaw-2856	309	3	.	.	PROPN
taxlaw-2856	309	4	443	443	NUM
taxlaw-2856	309	5	,	,	PUNCT
taxlaw-2856	309	6	480	480	NUM
taxlaw-2856	309	7	(	(	PUNCT
taxlaw-2856	309	8	2007	2007	NUM
taxlaw-2856	309	9	)	)	PUNCT
taxlaw-2856	309	10	(	(	PUNCT
taxlaw-2856	309	11	“	"	PUNCT
taxlaw-2856	309	12	the	the	DET
taxlaw-2856	309	13	threshold	threshold	NOUN
taxlaw-2856	309	14	question	question	NOUN
taxlaw-2856	309	15	is	be	AUX
taxlaw-2856	309	16	whether	whether	SCONJ
taxlaw-2856	309	17	ability	ability	NOUN
taxlaw-2856	309	18	-	-	PUNCT
taxlaw-2856	309	19	to	to	ADP
taxlaw-2856	309	20	-	-	PUNCT
taxlaw-2856	309	21	pay	pay	VERB
taxlaw-2856	309	22	analysis	analysis	NOUN
taxlaw-2856	309	23	should	should	AUX
taxlaw-2856	309	24	adopt	adopt	VERB
taxlaw-2856	309	25	a	a	DET
taxlaw-2856	309	26	worldwide	worldwide	ADJ
taxlaw-2856	309	27	perspective	perspective	NOUN
taxlaw-2856	309	28	,	,	PUNCT
taxlaw-2856	309	29	which	which	PRON
taxlaw-2856	309	30	would	would	AUX
taxlaw-2856	309	31	consider	consider	VERB
taxlaw-2856	309	32	the	the	DET
taxlaw-2856	309	33	relative	relative	ADJ
taxlaw-2856	309	34	incomes	income	NOUN
taxlaw-2856	309	35	of	of	ADP
taxlaw-2856	309	36	all	all	DET
taxlaw-2856	309	37	individuals	individual	NOUN
taxlaw-2856	309	38	worldwide	worldwide	ADV
taxlaw-2856	309	39	,	,	PUNCT
taxlaw-2856	309	40	or	or	CCONJ
taxlaw-2856	309	41	whether	whether	SCONJ
taxlaw-2856	309	42	it	it	PRON
taxlaw-2856	309	43	should	should	AUX
taxlaw-2856	309	44	adopt	adopt	VERB
taxlaw-2856	309	45	a	a	DET
taxlaw-2856	309	46	national	national	ADJ
taxlaw-2856	309	47	perspective	perspective	NOUN
taxlaw-2856	309	48	,	,	PUNCT
taxlaw-2856	309	49	looking	look	VERB
taxlaw-2856	309	50	only	only	ADV
taxlaw-2856	309	51	at	at	ADP
taxlaw-2856	309	52	the	the	DET
taxlaw-2856	309	53	incomes	income	NOUN
taxlaw-2856	309	54	of	of	ADP
taxlaw-2856	309	55	members	member	NOUN
taxlaw-2856	309	56	of	of	ADP
taxlaw-2856	309	57	u.s	u.s	PROPN
taxlaw-2856	309	58	.	.	PROPN
taxlaw-2856	309	59	society	society	NOUN
taxlaw-2856	309	60	(	(	PUNCT
taxlaw-2856	309	61	however	however	ADV
taxlaw-2856	309	62	defined	define	VERB
taxlaw-2856	309	63	)	)	PUNCT
taxlaw-2856	309	64	.	.	PUNCT
taxlaw-2856	310	1	commentators	commentator	NOUN
taxlaw-2856	310	2	who	who	PRON
taxlaw-2856	310	3	have	have	AUX
taxlaw-2856	310	4	addressed	address	VERB
taxlaw-2856	310	5	this	this	DET
taxlaw-2856	310	6	issue	issue	NOUN
taxlaw-2856	310	7	have	have	AUX
taxlaw-2856	310	8	generally	generally	ADV
taxlaw-2856	310	9	concluded	conclude	VERB
taxlaw-2856	310	10	that	that	SCONJ
taxlaw-2856	310	11	,	,	PUNCT
taxlaw-2856	310	12	for	for	ADP
taxlaw-2856	310	13	both	both	CCONJ
taxlaw-2856	310	14	practical	practical	ADJ
taxlaw-2856	310	15	and	and	CCONJ
taxlaw-2856	310	16	theoretical	theoretical	ADJ
taxlaw-2856	310	17	reasons	reason	NOUN
taxlaw-2856	310	18	,	,	PUNCT
taxlaw-2856	310	19	u.s	u.s	PROPN
taxlaw-2856	310	20	.	.	PROPN
taxlaw-2856	310	21	tax	tax	NOUN
taxlaw-2856	310	22	policy	policy	NOUN
taxlaw-2856	310	23	should	should	AUX
taxlaw-2856	310	24	take	take	VERB
taxlaw-2856	310	25	a	a	DET
taxlaw-2856	310	26	national	national	ADJ
taxlaw-2856	310	27	perspective	perspective	NOUN
taxlaw-2856	310	28	.	.	PUNCT
taxlaw-2856	310	29	”	"	PUNCT
taxlaw-2856	310	30	)	)	PUNCT
taxlaw-2856	310	31	;	;	PUNCT
taxlaw-2856	310	32	shaviro	shaviro	NOUN
taxlaw-2856	310	33	,	,	PUNCT
taxlaw-2856	310	34	fixing	fix	VERB
taxlaw-2856	310	35	,	,	PUNCT
taxlaw-2856	310	36	supra	supra	PROPN
taxlaw-2856	310	37	note	note	PROPN
taxlaw-2856	310	38	25	25	NUM
taxlaw-2856	310	39	,	,	PUNCT
taxlaw-2856	310	40	at	at	ADP
taxlaw-2856	310	41	98–103	98–103	NUM
taxlaw-2856	310	42	.	.	PROPN
taxlaw-2856	311	1	52	52	NUM
taxlaw-2856	311	2	ruth	ruth	PROPN
taxlaw-2856	311	3	mason	mason	PROPN
taxlaw-2856	311	4	,	,	PUNCT
taxlaw-2856	311	5	citizenship	citizenship	NOUN
taxlaw-2856	311	6	taxation	taxation	NOUN
taxlaw-2856	311	7	,	,	PUNCT
taxlaw-2856	311	8	89	89	NUM
taxlaw-2856	311	9	s.	s.	PROPN
taxlaw-2856	311	10	cal	cal	PROPN
taxlaw-2856	311	11	.	.	PUNCT
taxlaw-2856	312	1	l.	l.	PROPN
taxlaw-2856	312	2	rev	rev	PROPN
taxlaw-2856	312	3	.	.	PROPN
taxlaw-2856	312	4	169	169	NUM
taxlaw-2856	312	5	,	,	PUNCT
taxlaw-2856	312	6	178	178	NUM
taxlaw-2856	312	7	(	(	PUNCT
taxlaw-2856	312	8	2016	2016	NUM
taxlaw-2856	312	9	)	)	PUNCT
taxlaw-2856	312	10	(	(	PUNCT
taxlaw-2856	312	11	“	"	PUNCT
taxlaw-2856	312	12	states	state	NOUN
taxlaw-2856	312	13	…	…	PUNCT
taxlaw-2856	312	14	determine	determine	VERB
taxlaw-2856	312	15	residence	residence	NOUN
taxlaw-2856	312	16	by	by	ADP
taxlaw-2856	312	17	evaluating	evaluate	VERB
taxlaw-2856	312	18	connecting	connect	VERB
taxlaw-2856	312	19	factors	factor	NOUN
taxlaw-2856	312	20	such	such	ADJ
taxlaw-2856	312	21	as	as	ADP
taxlaw-2856	312	22	whether	whether	SCONJ
taxlaw-2856	312	23	the	the	DET
taxlaw-2856	312	24	taxpayer	taxpayer	NOUN
taxlaw-2856	312	25	has	have	AUX
taxlaw-2856	312	26	a	a	DET
taxlaw-2856	312	27	dwelling	dwelling	NOUN
taxlaw-2856	312	28	in	in	ADP
taxlaw-2856	312	29	the	the	DET
taxlaw-2856	312	30	jurisdiction	jurisdiction	NOUN
taxlaw-2856	312	31	,	,	PUNCT
taxlaw-2856	312	32	whether	whether	SCONJ
taxlaw-2856	312	33	her	her	PRON
taxlaw-2856	312	34	family	family	NOUN
taxlaw-2856	312	35	resides	reside	VERB
taxlaw-2856	312	36	there	there	ADV
taxlaw-2856	312	37	,	,	PUNCT
taxlaw-2856	312	38	and	and	CCONJ
taxlaw-2856	312	39	whether	whether	SCONJ
taxlaw-2856	312	40	she	she	PRON
taxlaw-2856	312	41	has	have	VERB
taxlaw-2856	312	42	social	social	ADJ
taxlaw-2856	312	43	and	and	CCONJ
taxlaw-2856	312	44	economic	economic	ADJ
taxlaw-2856	312	45	connections	connection	NOUN
taxlaw-2856	312	46	to	to	ADP
taxlaw-2856	312	47	the	the	DET
taxlaw-2856	312	48	jurisdiction	jurisdiction	NOUN
taxlaw-2856	312	49	.	.	PUNCT
taxlaw-2856	312	50	”	"	PUNCT
taxlaw-2856	312	51	)	)	PUNCT
taxlaw-2856	312	52	;	;	PUNCT
taxlaw-2856	312	53	edward	edward	PROPN
taxlaw-2856	312	54	a.	a.	PROPN
taxlaw-2856	312	55	zelinsky	zelinsky	PROPN
taxlaw-2856	312	56	,	,	PUNCT
taxlaw-2856	312	57	citizenship	citizenship	NOUN
taxlaw-2856	312	58	and	and	CCONJ
taxlaw-2856	312	59	worldwide	worldwide	ADJ
taxlaw-2856	312	60	taxation	taxation	NOUN
taxlaw-2856	312	61	:	:	PUNCT
taxlaw-2856	312	62	citizenship	citizenship	NOUN
taxlaw-2856	312	63	as	as	ADP
taxlaw-2856	312	64	an	an	DET
taxlaw-2856	312	65	administrable	administrable	ADJ
taxlaw-2856	312	66	proxy	proxy	NOUN
taxlaw-2856	312	67	for	for	ADP
taxlaw-2856	312	68	domicile	domicile	NOUN
taxlaw-2856	312	69	,	,	PUNCT
taxlaw-2856	312	70	96	96	NUM
taxlaw-2856	312	71	iowa	iowa	PROPN
taxlaw-2856	312	72	l.	l.	PROPN
taxlaw-2856	312	73	rev	rev	PROPN
taxlaw-2856	312	74	.	.	PROPN
taxlaw-2856	312	75	1289	1289	NUM
taxlaw-2856	312	76	,	,	PUNCT
taxlaw-2856	312	77	1323	1323	NUM
taxlaw-2856	312	78	(	(	PUNCT
taxlaw-2856	312	79	2011	2011	NUM
taxlaw-2856	312	80	)	)	PUNCT
taxlaw-2856	312	81	(	(	PUNCT
taxlaw-2856	312	82	“	"	PUNCT
taxlaw-2856	312	83	many	many	ADJ
taxlaw-2856	312	84	nations	nation	NOUN
taxlaw-2856	312	85	,	,	PUNCT
taxlaw-2856	312	86	implicitly	implicitly	ADV
taxlaw-2856	312	87	or	or	CCONJ
taxlaw-2856	312	88	expressly	expressly	ADV
taxlaw-2856	312	89	,	,	PUNCT
taxlaw-2856	312	90	define	define	VERB
taxlaw-2856	312	91	residence	residence	NOUN
taxlaw-2856	312	92	for	for	ADP
taxlaw-2856	312	93	tax	tax	NOUN
taxlaw-2856	312	94	purposes	purpose	NOUN
taxlaw-2856	312	95	as	as	ADP
taxlaw-2856	312	96	domicile	domicile	NOUN
taxlaw-2856	312	97	…	…	PUNCT
taxlaw-2856	312	98	”	"	PUNCT
taxlaw-2856	312	99	)	)	PUNCT
taxlaw-2856	312	100	;	;	PUNCT
taxlaw-2856	312	101	daniel	daniel	PROPN
taxlaw-2856	312	102	shaviro	shaviro	PROPN
taxlaw-2856	312	103	,	,	PUNCT
taxlaw-2856	312	104	taxing	tax	VERB
taxlaw-2856	312	105	potential	potential	ADJ
taxlaw-2856	312	106	community	community	NOUN
taxlaw-2856	312	107	members	member	NOUN
taxlaw-2856	312	108	’	'	PUNCT
taxlaw-2856	312	109	foreign	foreign	ADJ
taxlaw-2856	312	110	source	source	NOUN
taxlaw-2856	312	111	income	income	NOUN
taxlaw-2856	312	112	2	2	NUM
taxlaw-2856	312	113	(	(	PUNCT
taxlaw-2856	312	114	new	new	PROPN
taxlaw-2856	312	115	york	york	PROPN
taxlaw-2856	312	116	univ	univ	PROPN
taxlaw-2856	312	117	.	.	PUNCT
taxlaw-2856	313	1	ctr	ctr	PROPN
taxlaw-2856	313	2	.	.	PUNCT
taxlaw-2856	314	1	for	for	ADP
taxlaw-2856	314	2	law	law	NOUN
taxlaw-2856	314	3	,	,	PUNCT
taxlaw-2856	314	4	econ	econ	PROPN
taxlaw-2856	314	5	.	.	PROPN
taxlaw-2856	314	6	&	&	CCONJ
taxlaw-2856	314	7	org	org	PROPN
taxlaw-2856	314	8	.	.	PROPN
taxlaw-2856	314	9	,	,	PUNCT
taxlaw-2856	314	10	working	work	VERB
taxlaw-2856	314	11	paper	paper	NOUN
taxlaw-2856	314	12	no	no	INTJ
taxlaw-2856	314	13	.	.	NOUN
taxlaw-2856	314	14	15	15	NUM
taxlaw-2856	314	15	-	-	SYM
taxlaw-2856	314	16	09	09	NUM
taxlaw-2856	314	17	,	,	PUNCT
taxlaw-2856	314	18	2015	2015	NUM
taxlaw-2856	314	19	)	)	PUNCT
taxlaw-2856	314	20	,	,	PUNCT
taxlaw-2856	314	21	available	available	ADJ
taxlaw-2856	314	22	at	at	ADP
taxlaw-2856	314	23	https://papers.ssrn.com/sol3/papers2.cfm?abstract_id=2625732	https://papers.ssrn.com/sol3/papers2.cfm?abstract_id=2625732	ADJ
taxlaw-2856	314	24	[	[	X
taxlaw-2856	314	25	https://perma.cc/88va-9a4s	https://perma.cc/88va-9a4s	X
taxlaw-2856	314	26	]	]	X
taxlaw-2856	314	27	(	(	PUNCT
taxlaw-2856	314	28	mentioning	mention	VERB
taxlaw-2856	314	29	“	"	PUNCT
taxlaw-2856	314	30	location	location	NOUN
taxlaw-2856	314	31	of	of	ADP
taxlaw-2856	314	32	property	property	NOUN
taxlaw-2856	314	33	that	that	PRON
taxlaw-2856	314	34	one	one	PRON
taxlaw-2856	314	35	owns	own	VERB
taxlaw-2856	314	36	in	in	ADP
taxlaw-2856	314	37	-	-	PUNCT
taxlaw-2856	314	38	country	country	NOUN
taxlaw-2856	314	39	,	,	PUNCT
taxlaw-2856	314	40	such	such	ADJ
taxlaw-2856	314	41	as	as	ADP
taxlaw-2856	314	42	a	a	DET
taxlaw-2856	314	43	home	home	NOUN
taxlaw-2856	314	44	;	;	PUNCT
taxlaw-2856	314	45	the	the	DET
taxlaw-2856	314	46	place	place	NOUN
taxlaw-2856	314	47	where	where	SCONJ
taxlaw-2856	314	48	one	one	PRON
taxlaw-2856	314	49	’s	’s	PART
taxlaw-2856	314	50	primary	primary	ADJ
taxlaw-2856	314	51	business	business	NOUN
taxlaw-2856	314	52	or	or	CCONJ
taxlaw-2856	314	53	other	other	ADJ
taxlaw-2856	314	54	economic	economic	ADJ
taxlaw-2856	314	55	ties	tie	NOUN
taxlaw-2856	314	56	appear	appear	VERB
taxlaw-2856	314	57	to	to	PART
taxlaw-2856	314	58	be	be	AUX
taxlaw-2856	314	59	located	locate	VERB
taxlaw-2856	314	60	;	;	PUNCT
taxlaw-2856	314	61	and	and	CCONJ
taxlaw-2856	314	62	the	the	DET
taxlaw-2856	314	63	place	place	NOUN
taxlaw-2856	314	64	of	of	ADP
taxlaw-2856	314	65	residence	residence	NOUN
taxlaw-2856	314	66	for	for	ADP
taxlaw-2856	314	67	close	close	ADJ
taxlaw-2856	314	68	family	family	NOUN
taxlaw-2856	314	69	members	member	NOUN
taxlaw-2856	314	70	.	.	PUNCT
taxlaw-2856	314	71	”	"	PUNCT
taxlaw-2856	314	72	)	)	PUNCT
taxlaw-2856	314	73	.	.	PUNCT
taxlaw-2856	315	1	53	53	NUM
taxlaw-2856	315	2	i.r.c	i.r.c	NOUN
taxlaw-2856	315	3	.	.	PUNCT
taxlaw-2856	316	1	§	§	PROPN
taxlaw-2856	316	2	7701(b)(1)(a)(ii	7701(b)(1)(a)(ii	PROPN
taxlaw-2856	316	3	)	)	PUNCT
taxlaw-2856	316	4	,	,	PUNCT
taxlaw-2856	316	5	(	(	PUNCT
taxlaw-2856	316	6	3	3	NUM
taxlaw-2856	316	7	)	)	PUNCT
taxlaw-2856	316	8	.	.	PUNCT
taxlaw-2856	317	1	54	54	NUM
taxlaw-2856	317	2	i.r.c	i.r.c	NOUN
taxlaw-2856	317	3	.	.	PUNCT
taxlaw-2856	318	1	§	§	PROPN
taxlaw-2856	318	2	872(a	872(a	PROPN
taxlaw-2856	318	3	)	)	PUNCT
taxlaw-2856	318	4	(	(	PUNCT
taxlaw-2856	318	5	excluding	exclude	VERB
taxlaw-2856	318	6	foreign	foreign	ADJ
taxlaw-2856	318	7	source	source	NOUN
taxlaw-2856	318	8	income	income	NOUN
taxlaw-2856	318	9	from	from	ADP
taxlaw-2856	318	10	the	the	DET
taxlaw-2856	318	11	gross	gross	ADJ
taxlaw-2856	318	12	income	income	NOUN
taxlaw-2856	318	13	of	of	ADP
taxlaw-2856	318	14	“	"	PUNCT
taxlaw-2856	318	15	nonresident	nonresident	ADJ
taxlaw-2856	318	16	alien	alien	ADJ
taxlaw-2856	318	17	individuals	individual	NOUN
taxlaw-2856	318	18	”	"	PUNCT
taxlaw-2856	318	19	and	and	CCONJ
taxlaw-2856	318	20	leaving	leave	VERB
taxlaw-2856	318	21	nonresident	nonresident	ADJ
taxlaw-2856	318	22	citizens	citizen	NOUN
taxlaw-2856	318	23	subject	subject	ADJ
taxlaw-2856	318	24	to	to	ADP
taxlaw-2856	318	25	the	the	DET
taxlaw-2856	318	26	general	general	ADJ
taxlaw-2856	318	27	provisions	provision	NOUN
taxlaw-2856	318	28	of	of	ADP
taxlaw-2856	318	29	i.r.c	i.r.c	NOUN
taxlaw-2856	318	30	.	.	PUNCT
taxlaw-2856	319	1	§	§	PROPN
taxlaw-2856	319	2	61(a	61(a	NUM
taxlaw-2856	319	3	)	)	PUNCT
taxlaw-2856	319	4	,	,	PUNCT
taxlaw-2856	319	5	under	under	ADP
taxlaw-2856	319	6	which	which	PRON
taxlaw-2856	319	7	“	"	PUNCT
taxlaw-2856	319	8	gross	gross	ADJ
taxlaw-2856	319	9	income	income	NOUN
taxlaw-2856	319	10	means	mean	VERB
taxlaw-2856	319	11	all	all	DET
taxlaw-2856	319	12	income	income	NOUN
taxlaw-2856	319	13	from	from	ADP
taxlaw-2856	319	14	whatever	whatever	DET
taxlaw-2856	319	15	source	source	NOUN
taxlaw-2856	319	16	derived	derive	VERB
taxlaw-2856	319	17	…	…	PUNCT
taxlaw-2856	319	18	”	"	PUNCT
taxlaw-2856	319	19	)	)	PUNCT
taxlaw-2856	319	20	.	.	PUNCT
taxlaw-2856	320	1	55	55	NUM
taxlaw-2856	320	2	i.r.c	i.r.c	NOUN
taxlaw-2856	320	3	.	.	PUNCT
taxlaw-2856	321	1	§	§	PROPN
taxlaw-2856	321	2	7701(b)(1)(a)(i	7701(b)(1)(a)(i	PROPN
taxlaw-2856	321	3	)	)	PUNCT
taxlaw-2856	321	4	.	.	PUNCT
taxlaw-2856	322	1	56	56	NUM
taxlaw-2856	322	2	because	because	SCONJ
taxlaw-2856	322	3	the	the	DET
taxlaw-2856	322	4	united	united	PROPN
taxlaw-2856	322	5	states	states	PROPN
taxlaw-2856	322	6	includes	include	VERB
taxlaw-2856	322	7	citizens	citizen	NOUN
taxlaw-2856	322	8	,	,	PUNCT
taxlaw-2856	322	9	whatever	whatever	PRON
taxlaw-2856	322	10	their	their	PRON
taxlaw-2856	322	11	other	other	ADJ
taxlaw-2856	322	12	attachments	attachment	NOUN
taxlaw-2856	322	13	to	to	ADP
taxlaw-2856	322	14	the	the	DET
taxlaw-2856	322	15	country	country	NOUN
taxlaw-2856	322	16	,	,	PUNCT
taxlaw-2856	322	17	within	within	ADP
taxlaw-2856	322	18	the	the	DET
taxlaw-2856	322	19	collective	collective	NOUN
taxlaw-2856	322	20	,	,	PUNCT
taxlaw-2856	322	21	the	the	DET
taxlaw-2856	322	22	terms	term	NOUN
taxlaw-2856	322	23	employed	employ	VERB
taxlaw-2856	322	24	by	by	ADP
taxlaw-2856	322	25	u.s	u.s	PROPN
taxlaw-2856	322	26	.	.	PROPN
taxlaw-2856	322	27	tax	tax	NOUN
taxlaw-2856	322	28	law	law	NOUN
taxlaw-2856	322	29	for	for	ADP
taxlaw-2856	322	30	individuals	individual	NOUN
taxlaw-2856	322	31	who	who	PRON
taxlaw-2856	322	32	outside	outside	ADP
taxlaw-2856	322	33	the	the	DET
taxlaw-2856	322	34	collective	collective	NOUN
taxlaw-2856	322	35	is	be	AUX
taxlaw-2856	322	36	“	"	PUNCT
taxlaw-2856	322	37	nonresident	nonresident	ADJ
taxlaw-2856	322	38	alien	alien	NOUN
taxlaw-2856	322	39	.	.	PUNCT
taxlaw-2856	322	40	”	"	PUNCT
taxlaw-2856	322	41	i.r.c	i.r.c	NOUN
taxlaw-2856	322	42	.	.	PUNCT
taxlaw-2856	323	1	§	§	PROPN
taxlaw-2856	323	2	872	872	NUM
taxlaw-2856	323	3	.	.	PUNCT
taxlaw-2856	324	1	nevertheless	nevertheless	ADV
taxlaw-2856	324	2	,	,	PUNCT
taxlaw-2856	324	3	for	for	ADP
taxlaw-2856	324	4	the	the	DET
taxlaw-2856	324	5	sake	sake	NOUN
taxlaw-2856	324	6	of	of	ADP
taxlaw-2856	324	7	simplicity	simplicity	NOUN
taxlaw-2856	324	8	the	the	DET
taxlaw-2856	324	9	text	text	NOUN
taxlaw-2856	324	10	will	will	AUX
taxlaw-2856	324	11	refer	refer	VERB
taxlaw-2856	324	12	to	to	ADP
taxlaw-2856	324	13	those	those	DET
taxlaw-2856	324	14	subject	subject	NOUN
taxlaw-2856	324	15	to	to	ADP
taxlaw-2856	324	16	tax	tax	NOUN
taxlaw-2856	324	17	on	on	ADP
taxlaw-2856	324	18	their	their	PRON
taxlaw-2856	324	19	worldwide	worldwide	ADJ
taxlaw-2856	324	20	income	income	NOUN
taxlaw-2856	324	21	as	as	ADP
taxlaw-2856	324	22	“	"	PUNCT
taxlaw-2856	324	23	residents	resident	NOUN
taxlaw-2856	324	24	”	"	PUNCT
taxlaw-2856	324	25	and	and	CCONJ
taxlaw-2856	324	26	to	to	ADP
taxlaw-2856	324	27	those	those	PRON
taxlaw-2856	324	28	who	who	PRON
taxlaw-2856	324	29	are	be	AUX
taxlaw-2856	324	30	not	not	PART
taxlaw-2856	324	31	as	as	ADP
taxlaw-2856	324	32	“	"	PUNCT
taxlaw-2856	324	33	nonresidents	nonresident	NOUN
taxlaw-2856	324	34	”	"	PUNCT
taxlaw-2856	324	35	or	or	CCONJ
taxlaw-2856	324	36	“	"	PUNCT
taxlaw-2856	324	37	foreigners	foreigner	NOUN
taxlaw-2856	324	38	.	.	PUNCT
taxlaw-2856	324	39	”	"	PUNCT
taxlaw-2856	325	1	in	in	ADP
taxlaw-2856	325	2	the	the	DET
taxlaw-2856	325	3	u.s	u.s	PROPN
taxlaw-2856	325	4	.	.	PROPN
taxlaw-2856	325	5	context	context	PROPN
taxlaw-2856	325	6	,	,	PUNCT
taxlaw-2856	325	7	the	the	DET
taxlaw-2856	325	8	term	term	NOUN
taxlaw-2856	325	9	“	"	PUNCT
taxlaw-2856	325	10	residents	resident	NOUN
taxlaw-2856	325	11	”	"	PUNCT
taxlaw-2856	325	12	includes	include	VERB
taxlaw-2856	325	13	nonresident	nonresident	ADJ
taxlaw-2856	325	14	citizens	citizen	NOUN
taxlaw-2856	325	15	,	,	PUNCT
taxlaw-2856	325	16	and	and	CCONJ
taxlaw-2856	325	17	the	the	DET
taxlaw-2856	325	18	terms	term	NOUN
taxlaw-2856	325	19	“	"	PUNCT
taxlaw-2856	325	20	nonresidents	nonresident	NOUN
taxlaw-2856	325	21	”	"	PUNCT
taxlaw-2856	325	22	and	and	CCONJ
taxlaw-2856	325	23	“	"	PUNCT
taxlaw-2856	325	24	foreigners	foreigner	NOUN
taxlaw-2856	325	25	”	"	PUNCT
taxlaw-2856	325	26	refer	refer	VERB
taxlaw-2856	325	27	to	to	ADP
taxlaw-2856	325	28	nonresident	nonresident	ADJ
taxlaw-2856	325	29	aliens	alien	NOUN
taxlaw-2856	325	30	.	.	PUNCT
taxlaw-2856	326	1	18	18	NUM
taxlaw-2856	326	2	columbia	columbia	PROPN
taxlaw-2856	326	3	journal	journal	PROPN
taxlaw-2856	326	4	of	of	ADP
taxlaw-2856	326	5	tax	tax	NOUN
taxlaw-2856	326	6	law	law	NOUN
taxlaw-2856	327	1	[	[	X
taxlaw-2856	327	2	vol.9:5	vol.9:5	NOUN
taxlaw-2856	327	3	they	they	PRON
taxlaw-2856	327	4	be	be	AUX
taxlaw-2856	327	5	distributed	distribute	VERB
taxlaw-2856	327	6	among	among	ADP
taxlaw-2856	327	7	the	the	DET
taxlaw-2856	327	8	members	member	NOUN
taxlaw-2856	327	9	of	of	ADP
taxlaw-2856	327	10	the	the	DET
taxlaw-2856	327	11	collective?57	collective?57	PROPN
taxlaw-2856	327	12	each	each	DET
taxlaw-2856	327	13	theory	theory	NOUN
taxlaw-2856	327	14	of	of	ADP
taxlaw-2856	327	15	distributive	distributive	ADJ
taxlaw-2856	327	16	justice	justice	NOUN
taxlaw-2856	327	17	effectively	effectively	ADV
taxlaw-2856	327	18	provides	provide	VERB
taxlaw-2856	327	19	a	a	DET
taxlaw-2856	327	20	matrix	matrix	NOUN
taxlaw-2856	327	21	by	by	ADP
taxlaw-2856	327	22	which	which	PRON
taxlaw-2856	327	23	to	to	PART
taxlaw-2856	327	24	evaluate	evaluate	VERB
taxlaw-2856	327	25	the	the	DET
taxlaw-2856	327	26	justice	justice	NOUN
taxlaw-2856	327	27	of	of	ADP
taxlaw-2856	327	28	alternative	alternative	ADJ
taxlaw-2856	327	29	distributions	distribution	NOUN
taxlaw-2856	327	30	of	of	ADP
taxlaw-2856	327	31	resources	resource	NOUN
taxlaw-2856	327	32	.	.	PUNCT
taxlaw-2856	328	1	for	for	ADP
taxlaw-2856	328	2	example	example	NOUN
taxlaw-2856	328	3	,	,	PUNCT
taxlaw-2856	328	4	under	under	ADP
taxlaw-2856	328	5	a	a	DET
taxlaw-2856	328	6	utilitarian	utilitarian	ADJ
taxlaw-2856	328	7	approach	approach	NOUN
taxlaw-2856	328	8	,	,	PUNCT
taxlaw-2856	328	9	the	the	DET
taxlaw-2856	328	10	ideal	ideal	ADJ
taxlaw-2856	328	11	distribution	distribution	NOUN
taxlaw-2856	328	12	is	be	AUX
taxlaw-2856	328	13	one	one	NUM
taxlaw-2856	328	14	that	that	PRON
taxlaw-2856	328	15	maximizes	maximize	VERB
taxlaw-2856	328	16	total	total	ADJ
taxlaw-2856	328	17	welfare.58	welfare.58	NOUN
taxlaw-2856	328	18	under	under	ADP
taxlaw-2856	328	19	rawls	rawl	NOUN
taxlaw-2856	328	20	’	'	PUNCT
taxlaw-2856	328	21	difference	difference	NOUN
taxlaw-2856	328	22	principle	principle	NOUN
taxlaw-2856	328	23	,	,	PUNCT
taxlaw-2856	328	24	the	the	DET
taxlaw-2856	328	25	ideal	ideal	ADJ
taxlaw-2856	328	26	distribution	distribution	NOUN
taxlaw-2856	328	27	is	be	AUX
taxlaw-2856	328	28	one	one	NUM
taxlaw-2856	328	29	that	that	PRON
taxlaw-2856	328	30	maximizes	maximize	VERB
taxlaw-2856	328	31	the	the	DET
taxlaw-2856	328	32	well	well	ADV
taxlaw-2856	328	33	-	-	PUNCT
taxlaw-2856	328	34	being	being	NOUN
taxlaw-2856	328	35	of	of	ADP
taxlaw-2856	328	36	the	the	DET
taxlaw-2856	328	37	least	least	ADJ
taxlaw-2856	328	38	well	well	NOUN
taxlaw-2856	328	39	-	-	PUNCT
taxlaw-2856	328	40	off	off	ADP
taxlaw-2856	328	41	segment	segment	NOUN
taxlaw-2856	328	42	of	of	ADP
taxlaw-2856	328	43	society.59	society.59	ADJ
taxlaw-2856	328	44	alternative	alternative	ADJ
taxlaw-2856	328	45	approaches	approach	NOUN
taxlaw-2856	328	46	to	to	ADP
taxlaw-2856	328	47	distributive	distributive	ADJ
taxlaw-2856	328	48	justice	justice	NOUN
taxlaw-2856	328	49	might	might	AUX
taxlaw-2856	328	50	assign	assign	VERB
taxlaw-2856	328	51	different	different	ADJ
taxlaw-2856	328	52	values	value	NOUN
taxlaw-2856	328	53	to	to	ADP
taxlaw-2856	328	54	efficiency	efficiency	NOUN
taxlaw-2856	328	55	,	,	PUNCT
taxlaw-2856	328	56	equality	equality	NOUN
taxlaw-2856	328	57	,	,	PUNCT
taxlaw-2856	328	58	contribution	contribution	NOUN
taxlaw-2856	328	59	,	,	PUNCT
taxlaw-2856	328	60	need	need	NOUN
taxlaw-2856	328	61	,	,	PUNCT
taxlaw-2856	328	62	and	and	CCONJ
taxlaw-2856	328	63	so	so	ADV
taxlaw-2856	328	64	forth	forth	ADV
taxlaw-2856	328	65	and	and	CCONJ
taxlaw-2856	328	66	choose	choose	VERB
taxlaw-2856	328	67	other	other	ADJ
taxlaw-2856	328	68	distributions	distribution	NOUN
taxlaw-2856	328	69	as	as	ADP
taxlaw-2856	328	70	ideal.60	ideal.60	PROPN
taxlaw-2856	328	71	for	for	ADP
taxlaw-2856	328	72	our	our	PRON
taxlaw-2856	328	73	purposes	purpose	NOUN
taxlaw-2856	328	74	,	,	PUNCT
taxlaw-2856	328	75	the	the	DET
taxlaw-2856	328	76	details	detail	NOUN
taxlaw-2856	328	77	and	and	CCONJ
taxlaw-2856	328	78	justifications	justification	NOUN
taxlaw-2856	328	79	of	of	ADP
taxlaw-2856	328	80	the	the	DET
taxlaw-2856	328	81	various	various	ADJ
taxlaw-2856	328	82	conceptions	conception	NOUN
taxlaw-2856	328	83	of	of	ADP
taxlaw-2856	328	84	distributive	distributive	ADJ
taxlaw-2856	328	85	justice	justice	NOUN
taxlaw-2856	328	86	are	be	AUX
taxlaw-2856	328	87	not	not	PART
taxlaw-2856	328	88	important	important	ADJ
taxlaw-2856	328	89	.	.	PUNCT
taxlaw-2856	329	1	what	what	PRON
taxlaw-2856	329	2	is	be	AUX
taxlaw-2856	329	3	important	important	ADJ
taxlaw-2856	329	4	from	from	ADP
taxlaw-2856	329	5	our	our	PRON
taxlaw-2856	329	6	perspective	perspective	NOUN
taxlaw-2856	329	7	is	be	AUX
taxlaw-2856	329	8	that	that	SCONJ
taxlaw-2856	329	9	each	each	PRON
taxlaw-2856	329	10	considers	consider	VERB
taxlaw-2856	329	11	the	the	DET
taxlaw-2856	329	12	effect	effect	NOUN
taxlaw-2856	329	13	of	of	ADP
taxlaw-2856	329	14	public	public	ADJ
taxlaw-2856	329	15	policy	policy	NOUN
taxlaw-2856	329	16	on	on	ADP
taxlaw-2856	329	17	the	the	DET
taxlaw-2856	329	18	welfare	welfare	NOUN
taxlaw-2856	329	19	of	of	ADP
taxlaw-2856	329	20	the	the	DET
taxlaw-2856	329	21	members	member	NOUN
taxlaw-2856	329	22	of	of	ADP
taxlaw-2856	329	23	the	the	DET
taxlaw-2856	329	24	collective	collective	ADJ
taxlaw-2856	329	25	and	and	CCONJ
taxlaw-2856	329	26	attempts	attempt	NOUN
taxlaw-2856	329	27	,	,	PUNCT
taxlaw-2856	329	28	each	each	PRON
taxlaw-2856	329	29	in	in	ADP
taxlaw-2856	329	30	its	its	PRON
taxlaw-2856	329	31	own	own	ADJ
taxlaw-2856	329	32	way	way	NOUN
taxlaw-2856	329	33	,	,	PUNCT
taxlaw-2856	329	34	to	to	PART
taxlaw-2856	329	35	describe	describe	VERB
taxlaw-2856	329	36	an	an	DET
taxlaw-2856	329	37	appropriate	appropriate	ADJ
taxlaw-2856	329	38	balance	balance	NOUN
taxlaw-2856	329	39	.	.	PUNCT
taxlaw-2856	330	1	the	the	DET
taxlaw-2856	330	2	welfare	welfare	NOUN
taxlaw-2856	330	3	of	of	ADP
taxlaw-2856	330	4	nonresidents	nonresident	NOUN
taxlaw-2856	330	5	is	be	AUX
taxlaw-2856	330	6	not	not	PART
taxlaw-2856	330	7	an	an	DET
taxlaw-2856	330	8	essential	essential	ADJ
taxlaw-2856	330	9	element	element	NOUN
taxlaw-2856	330	10	of	of	ADP
taxlaw-2856	330	11	the	the	DET
taxlaw-2856	330	12	matrix	matrix	NOUN
taxlaw-2856	330	13	by	by	ADP
taxlaw-2856	330	14	which	which	PRON
taxlaw-2856	330	15	national	national	ADJ
taxlaw-2856	330	16	governments	government	NOUN
taxlaw-2856	330	17	determine	determine	VERB
taxlaw-2856	330	18	their	their	PRON
taxlaw-2856	330	19	tax	tax	NOUN
taxlaw-2856	330	20	policy	policy	NOUN
taxlaw-2856	330	21	.	.	PUNCT
taxlaw-2856	331	1	granted	grant	VERB
taxlaw-2856	331	2	,	,	PUNCT
taxlaw-2856	331	3	relatively	relatively	ADV
taxlaw-2856	331	4	wealthy	wealthy	ADJ
taxlaw-2856	331	5	countries	country	NOUN
taxlaw-2856	331	6	often	often	ADV
taxlaw-2856	331	7	provide	provide	VERB
taxlaw-2856	331	8	foreign	foreign	ADJ
taxlaw-2856	331	9	aid	aid	NOUN
taxlaw-2856	331	10	to	to	ADP
taxlaw-2856	331	11	countries	country	NOUN
taxlaw-2856	331	12	that	that	PRON
taxlaw-2856	331	13	are	be	AUX
taxlaw-2856	331	14	less	less	ADV
taxlaw-2856	331	15	well	well	ADV
taxlaw-2856	331	16	off	off	ADV
taxlaw-2856	331	17	.	.	PUNCT
taxlaw-2856	332	1	however	however	ADV
taxlaw-2856	332	2	,	,	PUNCT
taxlaw-2856	332	3	there	there	PRON
taxlaw-2856	332	4	is	be	VERB
taxlaw-2856	332	5	both	both	PRON
taxlaw-2856	332	6	a	a	DET
taxlaw-2856	332	7	qualitative	qualitative	NOUN
taxlaw-2856	332	8	and	and	CCONJ
taxlaw-2856	332	9	a	a	DET
taxlaw-2856	332	10	quantitative	quantitative	ADJ
taxlaw-2856	332	11	difference	difference	NOUN
taxlaw-2856	332	12	between	between	ADP
taxlaw-2856	332	13	public	public	ADJ
taxlaw-2856	332	14	funds	fund	NOUN
taxlaw-2856	332	15	spent	spend	VERB
taxlaw-2856	332	16	on	on	ADP
taxlaw-2856	332	17	foreign	foreign	ADJ
taxlaw-2856	332	18	aid	aid	NOUN
taxlaw-2856	332	19	and	and	CCONJ
taxlaw-2856	332	20	public	public	ADJ
taxlaw-2856	332	21	funds	fund	NOUN
taxlaw-2856	332	22	spent	spend	VERB
taxlaw-2856	332	23	on	on	ADP
taxlaw-2856	332	24	services	service	NOUN
taxlaw-2856	332	25	to	to	ADP
taxlaw-2856	332	26	residents	resident	NOUN
taxlaw-2856	332	27	.	.	PUNCT
taxlaw-2856	333	1	qualitatively	qualitatively	ADV
taxlaw-2856	333	2	,	,	PUNCT
taxlaw-2856	333	3	the	the	DET
taxlaw-2856	333	4	motivation	motivation	NOUN
taxlaw-2856	333	5	for	for	ADP
taxlaw-2856	333	6	foreign	foreign	ADJ
taxlaw-2856	333	7	aid	aid	NOUN
taxlaw-2856	333	8	is	be	AUX
taxlaw-2856	333	9	often	often	ADV
taxlaw-2856	333	10	the	the	DET
taxlaw-2856	333	11	promotion	promotion	NOUN
taxlaw-2856	333	12	of	of	ADP
taxlaw-2856	333	13	the	the	DET
taxlaw-2856	333	14	donor	donor	NOUN
taxlaw-2856	333	15	country	country	NOUN
taxlaw-2856	333	16	’s	’s	PART
taxlaw-2856	333	17	own	own	ADJ
taxlaw-2856	333	18	power	power	NOUN
taxlaw-2856	333	19	or	or	CCONJ
taxlaw-2856	333	20	prestige.61	prestige.61	NOUN
taxlaw-2856	333	21	in	in	ADP
taxlaw-2856	333	22	other	other	ADJ
taxlaw-2856	333	23	words	word	NOUN
taxlaw-2856	333	24	,	,	PUNCT
taxlaw-2856	333	25	it	it	PRON
taxlaw-2856	333	26	is	be	AUX
taxlaw-2856	333	27	the	the	DET
taxlaw-2856	333	28	welfare	welfare	NOUN
taxlaw-2856	333	29	of	of	ADP
taxlaw-2856	333	30	the	the	DET
taxlaw-2856	333	31	donor	donor	NOUN
taxlaw-2856	333	32	country	country	NOUN
taxlaw-2856	333	33	’s	’s	PART
taxlaw-2856	333	34	residents	resident	NOUN
taxlaw-2856	333	35	—	—	PUNCT
taxlaw-2856	333	36	those	those	PRON
taxlaw-2856	333	37	who	who	PRON
taxlaw-2856	333	38	stand	stand	VERB
taxlaw-2856	333	39	to	to	PART
taxlaw-2856	333	40	benefit	benefit	VERB
taxlaw-2856	333	41	from	from	ADP
taxlaw-2856	333	42	their	their	PRON
taxlaw-2856	333	43	country	country	NOUN
taxlaw-2856	333	44	’s	’s	PART
taxlaw-2856	333	45	improved	improve	VERB
taxlaw-2856	333	46	international	international	ADJ
taxlaw-2856	333	47	standing	standing	NOUN
taxlaw-2856	333	48	—	—	PUNCT
taxlaw-2856	333	49	that	that	PRON
taxlaw-2856	333	50	serves	serve	VERB
taxlaw-2856	333	51	as	as	ADP
taxlaw-2856	333	52	the	the	DET
taxlaw-2856	333	53	basis	basis	NOUN
taxlaw-2856	333	54	of	of	ADP
taxlaw-2856	333	55	the	the	DET
taxlaw-2856	333	56	distributive	distributive	ADJ
taxlaw-2856	333	57	justice	justice	NOUN
taxlaw-2856	333	58	matrix	matrix	NOUN
taxlaw-2856	333	59	.	.	PUNCT
taxlaw-2856	334	1	quantitatively	quantitatively	ADV
taxlaw-2856	334	2	,	,	PUNCT
taxlaw-2856	334	3	the	the	DET
taxlaw-2856	334	4	amount	amount	NOUN
taxlaw-2856	334	5	that	that	PRON
taxlaw-2856	334	6	countries	country	NOUN
taxlaw-2856	334	7	typically	typically	ADV
taxlaw-2856	334	8	dedicate	dedicate	VERB
taxlaw-2856	334	9	to	to	ADP
taxlaw-2856	334	10	foreign	foreign	ADJ
taxlaw-2856	334	11	aid	aid	NOUN
taxlaw-2856	334	12	is	be	AUX
taxlaw-2856	334	13	minuscule	minuscule	ADJ
taxlaw-2856	334	14	relative	relative	ADJ
taxlaw-2856	334	15	the	the	DET
taxlaw-2856	334	16	amount	amount	NOUN
taxlaw-2856	334	17	that	that	PRON
taxlaw-2856	334	18	they	they	PRON
taxlaw-2856	334	19	spend	spend	VERB
taxlaw-2856	334	20	promoting	promote	VERB
taxlaw-2856	334	21	the	the	DET
taxlaw-2856	334	22	welfare	welfare	NOUN
taxlaw-2856	334	23	of	of	ADP
taxlaw-2856	334	24	their	their	PRON
taxlaw-2856	334	25	own	own	ADJ
taxlaw-2856	334	26	residents.62	residents.62	NOUN
taxlaw-2856	334	27	e.	e.	PROPN
taxlaw-2856	334	28	taxation	taxation	PROPN
taxlaw-2856	334	29	of	of	ADP
taxlaw-2856	334	30	nonresidents	nonresident	NOUN
taxlaw-2856	334	31	under	under	ADP
taxlaw-2856	334	32	current	current	ADJ
taxlaw-2856	334	33	international	international	ADJ
taxlaw-2856	334	34	usage	usage	NOUN
taxlaw-2856	334	35	,	,	PUNCT
taxlaw-2856	334	36	countries	country	NOUN
taxlaw-2856	334	37	may	may	AUX
taxlaw-2856	334	38	and	and	CCONJ
taxlaw-2856	334	39	often	often	ADV
taxlaw-2856	334	40	do	do	AUX
taxlaw-2856	334	41	impose	impose	VERB
taxlaw-2856	334	42	tax	tax	NOUN
taxlaw-2856	334	43	on	on	ADP
taxlaw-2856	334	44	nonresidents	nonresident	NOUN
taxlaw-2856	334	45	who	who	PRON
taxlaw-2856	334	46	engage	engage	VERB
taxlaw-2856	334	47	in	in	ADP
taxlaw-2856	334	48	economic	economic	ADJ
taxlaw-2856	334	49	activity	activity	NOUN
taxlaw-2856	334	50	—	—	PUNCT
taxlaw-2856	334	51	including	include	VERB
taxlaw-2856	334	52	passive	passive	ADJ
taxlaw-2856	334	53	investment	investment	NOUN
taxlaw-2856	334	54	—	—	PUNCT
taxlaw-2856	334	55	within	within	ADP
taxlaw-2856	334	56	57	57	NUM
taxlaw-2856	334	57	see	see	NOUN
taxlaw-2856	334	58	,	,	PUNCT
taxlaw-2856	334	59	e.g.	e.g.	ADV
taxlaw-2856	334	60	,	,	PUNCT
taxlaw-2856	334	61	rawls	rawl	NOUN
taxlaw-2856	334	62	,	,	PUNCT
taxlaw-2856	334	63	supra	supra	PROPN
taxlaw-2856	334	64	note	note	PROPN
taxlaw-2856	334	65	35	35	NUM
taxlaw-2856	334	66	,	,	PUNCT
taxlaw-2856	334	67	at	at	ADP
taxlaw-2856	334	68	4	4	NUM
taxlaw-2856	334	69	(	(	PUNCT
taxlaw-2856	334	70	“	"	PUNCT
taxlaw-2856	334	71	[	[	X
taxlaw-2856	334	72	a]lthough	a]lthough	SCONJ
taxlaw-2856	334	73	a	a	DET
taxlaw-2856	334	74	society	society	NOUN
taxlaw-2856	334	75	is	be	AUX
taxlaw-2856	334	76	a	a	DET
taxlaw-2856	334	77	cooperative	cooperative	ADJ
taxlaw-2856	334	78	venture	venture	NOUN
taxlaw-2856	334	79	for	for	ADP
taxlaw-2856	334	80	mutual	mutual	ADJ
taxlaw-2856	334	81	advantage	advantage	NOUN
taxlaw-2856	334	82	,	,	PUNCT
taxlaw-2856	334	83	it	it	PRON
taxlaw-2856	334	84	is	be	AUX
taxlaw-2856	334	85	typically	typically	ADV
taxlaw-2856	334	86	marked	mark	VERB
taxlaw-2856	334	87	by	by	ADP
taxlaw-2856	334	88	a	a	DET
taxlaw-2856	334	89	conflict	conflict	NOUN
taxlaw-2856	334	90	as	as	ADV
taxlaw-2856	334	91	well	well	ADV
taxlaw-2856	334	92	as	as	ADP
taxlaw-2856	334	93	by	by	ADP
taxlaw-2856	334	94	an	an	DET
taxlaw-2856	334	95	identity	identity	NOUN
taxlaw-2856	334	96	of	of	ADP
taxlaw-2856	334	97	interests	interest	NOUN
taxlaw-2856	334	98	.	.	PUNCT
taxlaw-2856	335	1	there	there	PRON
taxlaw-2856	335	2	is	be	VERB
taxlaw-2856	335	3	an	an	DET
taxlaw-2856	335	4	identity	identity	NOUN
taxlaw-2856	335	5	of	of	ADP
taxlaw-2856	335	6	interests	interest	NOUN
taxlaw-2856	335	7	since	since	SCONJ
taxlaw-2856	335	8	social	social	ADJ
taxlaw-2856	335	9	cooperation	cooperation	NOUN
taxlaw-2856	335	10	makes	make	VERB
taxlaw-2856	335	11	possible	possible	ADJ
taxlaw-2856	335	12	a	a	DET
taxlaw-2856	335	13	better	well	ADJ
taxlaw-2856	335	14	life	life	NOUN
taxlaw-2856	335	15	for	for	ADP
taxlaw-2856	335	16	all	all	PRON
taxlaw-2856	335	17	than	than	ADP
taxlaw-2856	335	18	any	any	PRON
taxlaw-2856	335	19	would	would	AUX
taxlaw-2856	335	20	have	have	VERB
taxlaw-2856	335	21	if	if	SCONJ
taxlaw-2856	335	22	each	each	PRON
taxlaw-2856	335	23	were	be	AUX
taxlaw-2856	335	24	to	to	PART
taxlaw-2856	335	25	live	live	VERB
taxlaw-2856	335	26	solely	solely	ADV
taxlaw-2856	335	27	by	by	ADP
taxlaw-2856	335	28	his	his	PRON
taxlaw-2856	335	29	own	own	ADJ
taxlaw-2856	335	30	efforts	effort	NOUN
taxlaw-2856	335	31	.	.	PUNCT
taxlaw-2856	336	1	there	there	PRON
taxlaw-2856	336	2	is	be	VERB
taxlaw-2856	336	3	a	a	DET
taxlaw-2856	336	4	conflict	conflict	NOUN
taxlaw-2856	336	5	of	of	ADP
taxlaw-2856	336	6	interests	interest	NOUN
taxlaw-2856	336	7	since	since	SCONJ
taxlaw-2856	336	8	persons	person	NOUN
taxlaw-2856	336	9	are	be	AUX
taxlaw-2856	336	10	not	not	PART
taxlaw-2856	336	11	indifferent	indifferent	ADJ
taxlaw-2856	336	12	as	as	ADP
taxlaw-2856	336	13	to	to	ADP
taxlaw-2856	336	14	how	how	SCONJ
taxlaw-2856	336	15	the	the	DET
taxlaw-2856	336	16	greater	great	ADJ
taxlaw-2856	336	17	benefits	benefit	NOUN
taxlaw-2856	336	18	produced	produce	VERB
taxlaw-2856	336	19	by	by	ADP
taxlaw-2856	336	20	their	their	PRON
taxlaw-2856	336	21	collaboration	collaboration	NOUN
taxlaw-2856	336	22	are	be	AUX
taxlaw-2856	336	23	distributed	distribute	VERB
taxlaw-2856	336	24	,	,	PUNCT
taxlaw-2856	336	25	for	for	SCONJ
taxlaw-2856	336	26	in	in	ADP
taxlaw-2856	336	27	order	order	NOUN
taxlaw-2856	336	28	to	to	PART
taxlaw-2856	336	29	pursue	pursue	VERB
taxlaw-2856	336	30	their	their	PRON
taxlaw-2856	336	31	ends	end	NOUN
taxlaw-2856	336	32	they	they	PRON
taxlaw-2856	336	33	each	each	PRON
taxlaw-2856	336	34	prefer	prefer	VERB
taxlaw-2856	336	35	a	a	DET
taxlaw-2856	336	36	larger	large	ADJ
taxlaw-2856	336	37	to	to	ADP
taxlaw-2856	336	38	a	a	DET
taxlaw-2856	336	39	lesser	less	ADJ
taxlaw-2856	336	40	share	share	NOUN
taxlaw-2856	336	41	.	.	PUNCT
taxlaw-2856	337	1	a	a	DET
taxlaw-2856	337	2	set	set	NOUN
taxlaw-2856	337	3	of	of	ADP
taxlaw-2856	337	4	principles	principle	NOUN
taxlaw-2856	337	5	is	be	AUX
taxlaw-2856	337	6	required	require	VERB
taxlaw-2856	337	7	for	for	ADP
taxlaw-2856	337	8	choosing	choose	VERB
taxlaw-2856	337	9	among	among	ADP
taxlaw-2856	337	10	the	the	DET
taxlaw-2856	337	11	various	various	ADJ
taxlaw-2856	337	12	social	social	ADJ
taxlaw-2856	337	13	arrangements	arrangement	NOUN
taxlaw-2856	337	14	which	which	PRON
taxlaw-2856	337	15	determine	determine	VERB
taxlaw-2856	337	16	this	this	DET
taxlaw-2856	337	17	division	division	NOUN
taxlaw-2856	337	18	of	of	ADP
taxlaw-2856	337	19	advantages	advantage	NOUN
taxlaw-2856	337	20	and	and	CCONJ
taxlaw-2856	337	21	for	for	ADP
taxlaw-2856	337	22	underwriting	underwrite	VERB
taxlaw-2856	337	23	an	an	DET
taxlaw-2856	337	24	agreement	agreement	NOUN
taxlaw-2856	337	25	on	on	ADP
taxlaw-2856	337	26	the	the	DET
taxlaw-2856	337	27	proper	proper	ADJ
taxlaw-2856	337	28	distributive	distributive	ADJ
taxlaw-2856	337	29	shares	share	NOUN
taxlaw-2856	337	30	.	.	PUNCT
taxlaw-2856	338	1	these	these	DET
taxlaw-2856	338	2	principles	principle	NOUN
taxlaw-2856	338	3	are	be	AUX
taxlaw-2856	338	4	the	the	DET
taxlaw-2856	338	5	principles	principle	NOUN
taxlaw-2856	338	6	of	of	ADP
taxlaw-2856	338	7	social	social	ADJ
taxlaw-2856	338	8	justice	justice	NOUN
taxlaw-2856	338	9	…	…	PUNCT
taxlaw-2856	338	10	”	"	PUNCT
taxlaw-2856	338	11	)	)	PUNCT
taxlaw-2856	338	12	.	.	PUNCT
taxlaw-2856	339	1	58	58	NUM
taxlaw-2856	339	2	see	see	VERB
taxlaw-2856	339	3	note	note	NOUN
taxlaw-2856	339	4	34	34	NUM
taxlaw-2856	339	5	,	,	PUNCT
taxlaw-2856	339	6	supra	supra	NOUN
taxlaw-2856	339	7	.	.	PUNCT
taxlaw-2856	340	1	59	59	NUM
taxlaw-2856	340	2	see	see	VERB
taxlaw-2856	340	3	notes	note	NOUN
taxlaw-2856	340	4	35–37	35–37	NOUN
taxlaw-2856	340	5	,	,	PUNCT
taxlaw-2856	340	6	supra	supra	NOUN
taxlaw-2856	340	7	.	.	PUNCT
taxlaw-2856	341	1	60	60	NUM
taxlaw-2856	341	2	see	see	VERB
taxlaw-2856	341	3	,	,	PUNCT
taxlaw-2856	341	4	e.g.	e.g.	ADV
taxlaw-2856	341	5	,	,	PUNCT
taxlaw-2856	341	6	menahem	menahem	PROPN
taxlaw-2856	341	7	e.	e.	PROPN
taxlaw-2856	341	8	yaari	yaari	PROPN
taxlaw-2856	341	9	,	,	PUNCT
taxlaw-2856	341	10	a	a	DET
taxlaw-2856	341	11	controversial	controversial	ADJ
taxlaw-2856	341	12	proposal	proposal	NOUN
taxlaw-2856	341	13	concerning	concern	VERB
taxlaw-2856	341	14	inequality	inequality	NOUN
taxlaw-2856	341	15	measurement	measurement	NOUN
taxlaw-2856	341	16	,	,	PUNCT
taxlaw-2856	341	17	44	44	NUM
taxlaw-2856	341	18	j.	j.	PROPN
taxlaw-2856	341	19	of	of	ADP
taxlaw-2856	341	20	econ	econ	PROPN
taxlaw-2856	341	21	.	.	PUNCT
taxlaw-2856	342	1	theory	theory	NOUN
taxlaw-2856	342	2	381	381	NUM
taxlaw-2856	342	3	(	(	PUNCT
taxlaw-2856	342	4	1988	1988	NUM
taxlaw-2856	342	5	)	)	PUNCT
taxlaw-2856	342	6	.	.	PUNCT
taxlaw-2856	343	1	61	61	NUM
taxlaw-2856	343	2	see	see	VERB
taxlaw-2856	343	3	,	,	PUNCT
taxlaw-2856	343	4	e.g.	e.g.	ADV
taxlaw-2856	343	5	,	,	PUNCT
taxlaw-2856	343	6	a.	a.	PROPN
taxlaw-2856	343	7	cooper	cooper	PROPN
taxlaw-2856	343	8	drury	drury	PROPN
taxlaw-2856	343	9	,	,	PUNCT
taxlaw-2856	343	10	richard	richard	PROPN
taxlaw-2856	343	11	stuart	stuart	PROPN
taxlaw-2856	343	12	olson	olson	PROPN
taxlaw-2856	343	13	&	&	CCONJ
taxlaw-2856	343	14	douglas	douglas	PROPN
taxlaw-2856	343	15	a.	a.	PROPN
taxlaw-2856	343	16	van	van	PROPN
taxlaw-2856	343	17	belle	belle	PROPN
taxlaw-2856	343	18	,	,	PUNCT
taxlaw-2856	343	19	the	the	DET
taxlaw-2856	343	20	politics	politic	NOUN
taxlaw-2856	343	21	of	of	ADP
taxlaw-2856	343	22	humanitarian	humanitarian	ADJ
taxlaw-2856	343	23	aid	aid	NOUN
taxlaw-2856	343	24	:	:	PUNCT
taxlaw-2856	343	25	u.s	u.s	PROPN
taxlaw-2856	343	26	.	.	PROPN
taxlaw-2856	343	27	foreign	foreign	ADJ
taxlaw-2856	343	28	disaster	disaster	NOUN
taxlaw-2856	343	29	assistance	assistance	NOUN
taxlaw-2856	343	30	,	,	PUNCT
taxlaw-2856	343	31	1964–1995	1964–1995	NUM
taxlaw-2856	343	32	,	,	PUNCT
taxlaw-2856	343	33	67	67	NUM
taxlaw-2856	343	34	j.	j.	PROPN
taxlaw-2856	343	35	of	of	ADP
taxlaw-2856	343	36	pol	pol	PROPN
taxlaw-2856	343	37	.	.	PUNCT
taxlaw-2856	344	1	454	454	NUM
taxlaw-2856	344	2	(	(	PUNCT
taxlaw-2856	344	3	2005	2005	NUM
taxlaw-2856	344	4	)	)	PUNCT
taxlaw-2856	344	5	;	;	PUNCT
taxlaw-2856	344	6	andrea	andrea	PROPN
taxlaw-2856	344	7	civelli	civelli	PROPN
taxlaw-2856	344	8	,	,	PUNCT
taxlaw-2856	344	9	andrew	andrew	PROPN
taxlaw-2856	344	10	w.	w.	PROPN
taxlaw-2856	344	11	w.	w.	PROPN
taxlaw-2856	344	12	horowitz	horowitz	PROPN
taxlaw-2856	344	13	&	&	CCONJ
taxlaw-2856	344	14	arilton	arilton	PROPN
taxlaw-2856	344	15	teixeira	teixeira	PROPN
taxlaw-2856	344	16	,	,	PUNCT
taxlaw-2856	344	17	is	be	AUX
taxlaw-2856	344	18	foreign	foreign	ADJ
taxlaw-2856	344	19	aid	aid	NOUN
taxlaw-2856	344	20	motivated	motivate	VERB
taxlaw-2856	344	21	by	by	ADP
taxlaw-2856	344	22	altruism	altruism	NOUN
taxlaw-2856	344	23	or	or	CCONJ
taxlaw-2856	344	24	self	self	NOUN
taxlaw-2856	344	25	interest	interest	NOUN
taxlaw-2856	344	26	?	?	PUNCT
taxlaw-2856	345	1	a	a	DET
taxlaw-2856	345	2	theoretical	theoretical	ADJ
taxlaw-2856	345	3	model	model	NOUN
taxlaw-2856	345	4	and	and	CCONJ
taxlaw-2856	345	5	empirical	empirical	ADJ
taxlaw-2856	345	6	test	test	NOUN
taxlaw-2856	345	7	(	(	PUNCT
taxlaw-2856	345	8	feb	feb	PROPN
taxlaw-2856	345	9	.	.	PROPN
taxlaw-2856	345	10	2014	2014	NUM
taxlaw-2856	345	11	)	)	PUNCT
taxlaw-2856	345	12	,	,	PUNCT
taxlaw-2856	345	13	available	available	ADJ
taxlaw-2856	345	14	at	at	ADP
taxlaw-2856	345	15	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2390448	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2390448	X
taxlaw-2856	346	1	[	[	X
taxlaw-2856	346	2	https://perma.cc/2fc5-7kzb	https://perma.cc/2fc5-7kzb	PROPN
taxlaw-2856	346	3	]	]	X
taxlaw-2856	346	4	.	.	PUNCT
taxlaw-2856	347	1	62	62	NUM
taxlaw-2856	347	2	in	in	ADP
taxlaw-2856	347	3	2015	2015	NUM
taxlaw-2856	347	4	,	,	PUNCT
taxlaw-2856	347	5	the	the	DET
taxlaw-2856	347	6	nineteen	nineteen	NUM
taxlaw-2856	347	7	member	member	NOUN
taxlaw-2856	347	8	countries	country	NOUN
taxlaw-2856	347	9	of	of	ADP
taxlaw-2856	347	10	the	the	DET
taxlaw-2856	347	11	oecd	oecd	PROPN
taxlaw-2856	347	12	’s	’s	PART
taxlaw-2856	347	13	development	development	NOUN
taxlaw-2856	347	14	assistance	assistance	NOUN
taxlaw-2856	347	15	council	council	PROPN
taxlaw-2856	347	16	spent	spend	VERB
taxlaw-2856	347	17	0.47	0.47	NUM
taxlaw-2856	347	18	%	%	NOUN
taxlaw-2856	347	19	of	of	ADP
taxlaw-2856	347	20	their	their	PRON
taxlaw-2856	347	21	combined	combine	VERB
taxlaw-2856	347	22	gross	gross	ADJ
taxlaw-2856	347	23	national	national	ADJ
taxlaw-2856	347	24	income	income	NOUN
taxlaw-2856	347	25	on	on	ADP
taxlaw-2856	347	26	foreign	foreign	ADJ
taxlaw-2856	347	27	aid	aid	NOUN
taxlaw-2856	347	28	.	.	PUNCT
taxlaw-2856	348	1	organisation	organisation	NOUN
taxlaw-2856	348	2	for	for	ADP
taxlaw-2856	348	3	economic	economic	ADJ
taxlaw-2856	348	4	co	co	NOUN
taxlaw-2856	348	5	-	-	NOUN
taxlaw-2856	348	6	operation	operation	NOUN
taxlaw-2856	348	7	and	and	CCONJ
taxlaw-2856	348	8	development	development	NOUN
taxlaw-2856	348	9	(	(	PUNCT
taxlaw-2856	348	10	oecd	oecd	PROPN
taxlaw-2856	348	11	)	)	PUNCT
taxlaw-2856	348	12	,	,	PUNCT
taxlaw-2856	348	13	development	development	NOUN
taxlaw-2856	348	14	aid	aid	NOUN
taxlaw-2856	348	15	in	in	ADP
taxlaw-2856	348	16	2015	2015	NUM
taxlaw-2856	348	17	continues	continue	VERB
taxlaw-2856	348	18	to	to	PART
taxlaw-2856	348	19	grow	grow	VERB
taxlaw-2856	348	20	despite	despite	SCONJ
taxlaw-2856	348	21	costs	cost	NOUN
taxlaw-2856	348	22	for	for	ADP
taxlaw-2856	348	23	in	in	ADP
taxlaw-2856	348	24	-	-	PUNCT
taxlaw-2856	348	25	donor	donor	NOUN
taxlaw-2856	348	26	refugees	refugee	NOUN
taxlaw-2856	348	27	,	,	PUNCT
taxlaw-2856	348	28	3	3	NUM
taxlaw-2856	348	29	(	(	PUNCT
taxlaw-2856	348	30	apr	apr	PROPN
taxlaw-2856	348	31	.	.	PROPN
taxlaw-2856	348	32	13	13	NUM
taxlaw-2856	348	33	,	,	PUNCT
taxlaw-2856	348	34	2016	2016	NUM
taxlaw-2856	348	35	)	)	PUNCT
taxlaw-2856	348	36	,	,	PUNCT
taxlaw-2856	349	1	http://www.oecd.org/dac/stats/oda-2015-detailed-summary.pdf	http://www.oecd.org/dac/stats/oda-2015-detailed-summary.pdf	PROPN
taxlaw-2856	349	2	[	[	X
taxlaw-2856	349	3	https://perma.cc/9t5j-uftm	https://perma.cc/9t5j-uftm	PROPN
taxlaw-2856	349	4	]	]	X
taxlaw-2856	349	5	.	.	PUNCT
taxlaw-2856	350	1	in	in	ADP
taxlaw-2856	350	2	contrast	contrast	NOUN
taxlaw-2856	350	3	,	,	PUNCT
taxlaw-2856	350	4	total	total	ADJ
taxlaw-2856	350	5	government	government	NOUN
taxlaw-2856	350	6	spending	spending	NOUN
taxlaw-2856	350	7	by	by	ADP
taxlaw-2856	350	8	oecd	oecd	PROPN
taxlaw-2856	350	9	countries	country	NOUN
taxlaw-2856	350	10	in	in	ADP
taxlaw-2856	350	11	2015	2015	NUM
taxlaw-2856	350	12	ranged	range	VERB
taxlaw-2856	350	13	from	from	ADP
taxlaw-2856	350	14	29.4	29.4	NUM
taxlaw-2856	350	15	%	%	NOUN
taxlaw-2856	350	16	(	(	PUNCT
taxlaw-2856	350	17	ireland	ireland	NOUN
taxlaw-2856	350	18	)	)	PUNCT
taxlaw-2856	350	19	to	to	ADP
taxlaw-2856	350	20	57.0	57.0	NUM
taxlaw-2856	350	21	%	%	NOUN
taxlaw-2856	350	22	(	(	PUNCT
taxlaw-2856	350	23	finland	finland	PROPN
taxlaw-2856	350	24	)	)	PUNCT
taxlaw-2856	350	25	of	of	ADP
taxlaw-2856	350	26	gnp	gnp	PROPN
taxlaw-2856	350	27	.	.	PUNCT
taxlaw-2856	351	1	oecd	oecd	PROPN
taxlaw-2856	351	2	,	,	PUNCT
taxlaw-2856	351	3	general	general	ADJ
taxlaw-2856	351	4	government	government	NOUN
taxlaw-2856	351	5	spending	spending	NOUN
taxlaw-2856	351	6	(	(	PUNCT
taxlaw-2856	351	7	2017	2017	NUM
taxlaw-2856	351	8	)	)	PUNCT
taxlaw-2856	351	9	,	,	PUNCT
taxlaw-2856	351	10	https://data.oecd.org/gga/general-government-spending.htm	https://data.oecd.org/gga/general-government-spending.htm	X
taxlaw-2856	352	1	[	[	X
taxlaw-2856	352	2	https://perma.cc/lwe5-pwjv	https://perma.cc/lwe5-pwjv	X
taxlaw-2856	352	3	]	]	PUNCT
taxlaw-2856	352	4	.	.	PUNCT
taxlaw-2856	353	1	2017	2017	NUM
taxlaw-2856	353	2	]	]	PUNCT
taxlaw-2856	353	3	the	the	DET
taxlaw-2856	353	4	myth	myth	NOUN
taxlaw-2856	353	5	of	of	ADP
taxlaw-2856	353	6	corporate	corporate	ADJ
taxlaw-2856	353	7	tax	tax	NOUN
taxlaw-2856	353	8	residence	residence	NOUN
taxlaw-2856	353	9	19	19	NUM
taxlaw-2856	353	10	their	their	PRON
taxlaw-2856	353	11	territory	territory	NOUN
taxlaw-2856	353	12	.	.	PUNCT
taxlaw-2856	354	1	furthermore	furthermore	ADV
taxlaw-2856	354	2	,	,	PUNCT
taxlaw-2856	354	3	countries	country	NOUN
taxlaw-2856	354	4	often	often	ADV
taxlaw-2856	354	5	provide	provide	VERB
taxlaw-2856	354	6	tax	tax	NOUN
taxlaw-2856	354	7	-	-	PUNCT
taxlaw-2856	354	8	funded	fund	VERB
taxlaw-2856	354	9	services	service	NOUN
taxlaw-2856	354	10	to	to	ADP
taxlaw-2856	354	11	such	such	ADJ
taxlaw-2856	354	12	nonresidents	nonresident	NOUN
taxlaw-2856	354	13	.	.	PUNCT
taxlaw-2856	355	1	however	however	ADV
taxlaw-2856	355	2	,	,	PUNCT
taxlaw-2856	355	3	the	the	DET
taxlaw-2856	355	4	payment	payment	NOUN
taxlaw-2856	355	5	of	of	ADP
taxlaw-2856	355	6	tax	tax	NOUN
taxlaw-2856	355	7	and	and	CCONJ
taxlaw-2856	355	8	receipt	receipt	NOUN
taxlaw-2856	355	9	of	of	ADP
taxlaw-2856	355	10	services	service	NOUN
taxlaw-2856	355	11	does	do	AUX
taxlaw-2856	355	12	not	not	PART
taxlaw-2856	355	13	mean	mean	VERB
taxlaw-2856	355	14	that	that	SCONJ
taxlaw-2856	355	15	the	the	DET
taxlaw-2856	355	16	rights	right	NOUN
taxlaw-2856	355	17	and	and	CCONJ
taxlaw-2856	355	18	obligations	obligation	NOUN
taxlaw-2856	355	19	of	of	ADP
taxlaw-2856	355	20	distributive	distributive	ADJ
taxlaw-2856	355	21	justice	justice	NOUN
taxlaw-2856	355	22	apply	apply	VERB
taxlaw-2856	355	23	to	to	ADP
taxlaw-2856	355	24	nonresidents	nonresident	NOUN
taxlaw-2856	355	25	economically	economically	ADV
taxlaw-2856	355	26	active	active	ADJ
taxlaw-2856	355	27	in	in	ADP
taxlaw-2856	355	28	a	a	DET
taxlaw-2856	355	29	country	country	NOUN
taxlaw-2856	355	30	.	.	PUNCT
taxlaw-2856	356	1	when	when	SCONJ
taxlaw-2856	356	2	formulating	formulate	VERB
taxlaw-2856	356	3	its	its	PRON
taxlaw-2856	356	4	policies	policy	NOUN
taxlaw-2856	356	5	vis	vis	X
taxlaw-2856	356	6	-	-	ADJ
taxlaw-2856	356	7	à	à	X
taxlaw-2856	356	8	-	-	PUNCT
taxlaw-2856	356	9	vis	vis	X
taxlaw-2856	356	10	nonresidents	nonresident	NOUN
taxlaw-2856	356	11	,	,	PUNCT
taxlaw-2856	356	12	it	it	PRON
taxlaw-2856	356	13	is	be	AUX
taxlaw-2856	356	14	not	not	PART
taxlaw-2856	356	15	the	the	DET
taxlaw-2856	356	16	welfare	welfare	NOUN
taxlaw-2856	356	17	of	of	ADP
taxlaw-2856	356	18	those	those	DET
taxlaw-2856	356	19	nonresidents	nonresident	NOUN
taxlaw-2856	356	20	that	that	PRON
taxlaw-2856	356	21	is	be	AUX
taxlaw-2856	356	22	of	of	ADP
taxlaw-2856	356	23	primary	primary	ADJ
taxlaw-2856	356	24	concern	concern	NOUN
taxlaw-2856	356	25	to	to	ADP
taxlaw-2856	356	26	the	the	DET
taxlaw-2856	356	27	host	host	NOUN
taxlaw-2856	356	28	country	country	NOUN
taxlaw-2856	356	29	,	,	PUNCT
taxlaw-2856	356	30	but	but	CCONJ
taxlaw-2856	356	31	rather	rather	ADV
taxlaw-2856	356	32	the	the	DET
taxlaw-2856	356	33	welfare	welfare	NOUN
taxlaw-2856	356	34	of	of	ADP
taxlaw-2856	356	35	its	its	PRON
taxlaw-2856	356	36	own	own	ADJ
taxlaw-2856	356	37	residents	resident	NOUN
taxlaw-2856	356	38	.	.	PUNCT
taxlaw-2856	357	1	63	63	NUM
taxlaw-2856	357	2	the	the	DET
taxlaw-2856	357	3	host	host	NOUN
taxlaw-2856	357	4	country	country	NOUN
taxlaw-2856	357	5	provides	provide	VERB
taxlaw-2856	357	6	services	service	NOUN
taxlaw-2856	357	7	to	to	ADP
taxlaw-2856	357	8	nonresidents	nonresident	NOUN
taxlaw-2856	357	9	in	in	ADP
taxlaw-2856	357	10	order	order	NOUN
taxlaw-2856	357	11	to	to	PART
taxlaw-2856	357	12	encourage	encourage	VERB
taxlaw-2856	357	13	investment	investment	NOUN
taxlaw-2856	357	14	from	from	ADP
taxlaw-2856	357	15	which	which	PRON
taxlaw-2856	357	16	it	it	PRON
taxlaw-2856	357	17	hopes	hope	VERB
taxlaw-2856	357	18	its	its	PRON
taxlaw-2856	357	19	residents	resident	NOUN
taxlaw-2856	357	20	will	will	AUX
taxlaw-2856	357	21	benefit	benefit	VERB
taxlaw-2856	357	22	.	.	PUNCT
taxlaw-2856	358	1	it	it	PRON
taxlaw-2856	358	2	collects	collect	VERB
taxlaw-2856	358	3	tax	tax	NOUN
taxlaw-2856	358	4	from	from	ADP
taxlaw-2856	358	5	nonresidents	nonresident	NOUN
taxlaw-2856	358	6	because	because	SCONJ
taxlaw-2856	358	7	doing	do	VERB
taxlaw-2856	358	8	so	so	ADV
taxlaw-2856	358	9	allows	allow	VERB
taxlaw-2856	358	10	it	it	PRON
taxlaw-2856	358	11	to	to	PART
taxlaw-2856	358	12	alleviate	alleviate	VERB
taxlaw-2856	358	13	the	the	DET
taxlaw-2856	358	14	tax	tax	NOUN
taxlaw-2856	358	15	burden	burden	NOUN
taxlaw-2856	358	16	it	it	PRON
taxlaw-2856	358	17	imposes	impose	VERB
taxlaw-2856	358	18	on	on	ADP
taxlaw-2856	358	19	its	its	PRON
taxlaw-2856	358	20	own	own	ADJ
taxlaw-2856	358	21	residents	resident	NOUN
taxlaw-2856	358	22	or	or	CCONJ
taxlaw-2856	358	23	to	to	PART
taxlaw-2856	358	24	provide	provide	VERB
taxlaw-2856	358	25	them	they	PRON
taxlaw-2856	358	26	with	with	ADP
taxlaw-2856	358	27	more	more	ADJ
taxlaw-2856	358	28	services	service	NOUN
taxlaw-2856	358	29	without	without	ADP
taxlaw-2856	358	30	increasing	increase	VERB
taxlaw-2856	358	31	their	their	PRON
taxlaw-2856	358	32	tax	tax	NOUN
taxlaw-2856	358	33	payments.64	payments.64	NOUN
taxlaw-2856	358	34	the	the	DET
taxlaw-2856	358	35	primary	primary	ADJ
taxlaw-2856	358	36	practical	practical	ADJ
taxlaw-2856	358	37	limitation	limitation	NOUN
taxlaw-2856	358	38	on	on	ADP
taxlaw-2856	358	39	taxing	tax	VERB
taxlaw-2856	358	40	nonresidents	nonresident	NOUN
taxlaw-2856	358	41	is	be	AUX
taxlaw-2856	358	42	that	that	SCONJ
taxlaw-2856	358	43	doing	do	VERB
taxlaw-2856	358	44	so	so	ADV
taxlaw-2856	358	45	may	may	AUX
taxlaw-2856	358	46	discourage	discourage	VERB
taxlaw-2856	358	47	beneficial	beneficial	ADJ
taxlaw-2856	358	48	foreign	foreign	ADJ
taxlaw-2856	358	49	investment	investment	NOUN
taxlaw-2856	358	50	and	and	CCONJ
taxlaw-2856	358	51	,	,	PUNCT
taxlaw-2856	358	52	as	as	ADP
taxlaw-2856	358	53	a	a	DET
taxlaw-2856	358	54	consequence	consequence	NOUN
taxlaw-2856	358	55	,	,	PUNCT
taxlaw-2856	358	56	negatively	negatively	ADV
taxlaw-2856	358	57	affect	affect	VERB
taxlaw-2856	358	58	the	the	DET
taxlaw-2856	358	59	welfare	welfare	NOUN
taxlaw-2856	358	60	of	of	ADP
taxlaw-2856	358	61	residents.65	residents.65	PROPN
taxlaw-2856	358	62	the	the	DET
taxlaw-2856	358	63	taxation	taxation	NOUN
taxlaw-2856	358	64	of	of	ADP
taxlaw-2856	358	65	nonresidents	nonresident	NOUN
taxlaw-2856	358	66	derives	derive	VERB
taxlaw-2856	358	67	not	not	PART
taxlaw-2856	358	68	from	from	ADP
taxlaw-2856	358	69	principles	principle	NOUN
taxlaw-2856	358	70	of	of	ADP
taxlaw-2856	358	71	distributive	distributive	ADJ
taxlaw-2856	358	72	justice	justice	NOUN
taxlaw-2856	358	73	—	—	PUNCT
taxlaw-2856	358	74	as	as	ADP
taxlaw-2856	358	75	in	in	ADP
taxlaw-2856	358	76	the	the	DET
taxlaw-2856	358	77	case	case	NOUN
taxlaw-2856	358	78	of	of	ADP
taxlaw-2856	358	79	residents	resident	NOUN
taxlaw-2856	358	80	—	—	PUNCT
taxlaw-2856	358	81	but	but	CCONJ
taxlaw-2856	358	82	rather	rather	ADV
taxlaw-2856	358	83	from	from	ADP
taxlaw-2856	358	84	principles	principle	NOUN
taxlaw-2856	358	85	of	of	ADP
taxlaw-2856	358	86	commutative	commutative	ADJ
taxlaw-2856	358	87	justice,66	justice,66	NOUN
taxlaw-2856	358	88	a	a	DET
taxlaw-2856	358	89	concept	concept	NOUN
taxlaw-2856	358	90	referred	refer	VERB
taxlaw-2856	358	91	to	to	ADP
taxlaw-2856	358	92	in	in	ADP
taxlaw-2856	358	93	the	the	DET
taxlaw-2856	358	94	tax	tax	NOUN
taxlaw-2856	358	95	literature	literature	NOUN
taxlaw-2856	358	96	as	as	ADP
taxlaw-2856	358	97	exchange	exchange	NOUN
taxlaw-2856	358	98	theory	theory	NOUN
taxlaw-2856	358	99	or	or	CCONJ
taxlaw-2856	358	100	benefit	benefit	VERB
taxlaw-2856	358	101	theory.67	theory.67	NOUN
taxlaw-2856	358	102	host	host	NOUN
taxlaw-2856	358	103	countries	country	NOUN
taxlaw-2856	358	104	provide	provide	VERB
taxlaw-2856	358	105	services	service	NOUN
taxlaw-2856	358	106	—	—	PUNCT
taxlaw-2856	358	107	including	include	VERB
taxlaw-2856	358	108	granting	grant	VERB
taxlaw-2856	358	109	the	the	DET
taxlaw-2856	358	110	right	right	NOUN
taxlaw-2856	358	111	to	to	PART
taxlaw-2856	358	112	operate	operate	VERB
taxlaw-2856	358	113	within	within	ADP
taxlaw-2856	358	114	their	their	PRON
taxlaw-2856	358	115	sovereign	sovereign	ADJ
taxlaw-2856	358	116	territory	territory	NOUN
taxlaw-2856	358	117	,	,	PUNCT
taxlaw-2856	358	118	to	to	PART
taxlaw-2856	358	119	access	access	VERB
taxlaw-2856	358	120	their	their	PRON
taxlaw-2856	358	121	markets	market	NOUN
taxlaw-2856	358	122	,	,	PUNCT
taxlaw-2856	358	123	and	and	CCONJ
taxlaw-2856	358	124	so	so	ADV
taxlaw-2856	358	125	forth	forth	ADV
taxlaw-2856	358	126	—	—	PUNCT
taxlaw-2856	358	127	and	and	CCONJ
taxlaw-2856	358	128	are	be	AUX
taxlaw-2856	358	129	entitled	entitle	VERB
taxlaw-2856	358	130	to	to	PART
taxlaw-2856	358	131	charge	charge	VERB
taxlaw-2856	358	132	for	for	ADP
taxlaw-2856	358	133	those	those	DET
taxlaw-2856	358	134	services	service	NOUN
taxlaw-2856	358	135	whatever	whatever	PRON
taxlaw-2856	358	136	the	the	DET
taxlaw-2856	358	137	market	market	NOUN
taxlaw-2856	358	138	will	will	AUX
taxlaw-2856	358	139	bear.68	bear.68	VERB
taxlaw-2856	358	140	with	with	ADP
taxlaw-2856	358	141	regard	regard	NOUN
taxlaw-2856	358	142	to	to	ADP
taxlaw-2856	358	143	nonresidents	nonresident	NOUN
taxlaw-2856	358	144	,	,	PUNCT
taxlaw-2856	358	145	the	the	DET
taxlaw-2856	358	146	principle	principle	NOUN
taxlaw-2856	358	147	of	of	ADP
taxlaw-2856	358	148	ability	ability	NOUN
taxlaw-2856	358	149	to	to	PART
taxlaw-2856	358	150	pay	pay	VERB
taxlaw-2856	358	151	is	be	AUX
taxlaw-2856	358	152	irrelevant	irrelevant	ADJ
taxlaw-2856	358	153	.	.	PUNCT
taxlaw-2856	359	1	the	the	DET
taxlaw-2856	359	2	fact	fact	NOUN
taxlaw-2856	359	3	that	that	SCONJ
taxlaw-2856	359	4	a	a	DET
taxlaw-2856	359	5	nonresident	nonresident	NOUN
taxlaw-2856	359	6	pays	pay	VERB
taxlaw-2856	359	7	more	more	ADJ
taxlaw-2856	359	8	tax	tax	NOUN
taxlaw-2856	359	9	than	than	ADP
taxlaw-2856	359	10	a	a	DET
taxlaw-2856	359	11	resident	resident	NOUN
taxlaw-2856	359	12	who	who	PRON
taxlaw-2856	359	13	is	be	AUX
taxlaw-2856	359	14	wealthier	wealthy	ADJ
taxlaw-2856	359	15	than	than	ADP
taxlaw-2856	359	16	she	she	PRON
taxlaw-2856	359	17	,	,	PUNCT
taxlaw-2856	359	18	or	or	CCONJ
taxlaw-2856	359	19	less	less	ADJ
taxlaw-2856	359	20	than	than	ADP
taxlaw-2856	359	21	a	a	DET
taxlaw-2856	359	22	resident	resident	NOUN
taxlaw-2856	359	23	who	who	PRON
taxlaw-2856	359	24	is	be	AUX
taxlaw-2856	359	25	poorer	poor	ADJ
taxlaw-2856	359	26	than	than	ADP
taxlaw-2856	359	27	she	she	PRON
taxlaw-2856	359	28	,	,	PUNCT
taxlaw-2856	359	29	does	do	AUX
taxlaw-2856	359	30	not	not	PART
taxlaw-2856	359	31	ground	ground	VERB
taxlaw-2856	359	32	a	a	DET
taxlaw-2856	359	33	claim	claim	NOUN
taxlaw-2856	359	34	of	of	ADP
taxlaw-2856	359	35	unjust	unjust	ADJ
taxlaw-2856	359	36	treatment	treatment	NOUN
taxlaw-2856	359	37	either	either	PRON
taxlaw-2856	359	38	of	of	ADP
taxlaw-2856	359	39	the	the	DET
taxlaw-2856	359	40	nonresident	nonresident	NOUN
taxlaw-2856	359	41	(	(	PUNCT
taxlaw-2856	359	42	in	in	ADP
taxlaw-2856	359	43	the	the	DET
taxlaw-2856	359	44	former	former	ADJ
taxlaw-2856	359	45	case	case	NOUN
taxlaw-2856	359	46	)	)	PUNCT
taxlaw-2856	359	47	or	or	CCONJ
taxlaw-2856	359	48	of	of	ADP
taxlaw-2856	359	49	the	the	DET
taxlaw-2856	359	50	resident	resident	NOUN
taxlaw-2856	359	51	(	(	PUNCT
taxlaw-2856	359	52	in	in	ADP
taxlaw-2856	359	53	the	the	DET
taxlaw-2856	359	54	latter	latter	ADJ
taxlaw-2856	359	55	)	)	PUNCT
taxlaw-2856	359	56	.	.	PUNCT
taxlaw-2856	360	1	the	the	DET
taxlaw-2856	360	2	principle	principle	NOUN
taxlaw-2856	360	3	of	of	ADP
taxlaw-2856	360	4	ability	ability	NOUN
taxlaw-2856	360	5	-	-	PUNCT
taxlaw-2856	360	6	to	to	ADP
taxlaw-2856	360	7	-	-	PUNCT
taxlaw-2856	360	8	pay	pay	NOUN
taxlaw-2856	360	9	applies	apply	VERB
taxlaw-2856	360	10	only	only	ADV
taxlaw-2856	360	11	among	among	ADP
taxlaw-2856	360	12	residents	resident	NOUN
taxlaw-2856	360	13	.	.	PUNCT
taxlaw-2856	361	1	furthermore	furthermore	ADV
taxlaw-2856	361	2	,	,	PUNCT
taxlaw-2856	361	3	although	although	SCONJ
taxlaw-2856	361	4	countries	country	NOUN
taxlaw-2856	361	5	that	that	PRON
taxlaw-2856	361	6	impose	impose	VERB
taxlaw-2856	361	7	income	income	NOUN
taxlaw-2856	361	8	tax	tax	NOUN
taxlaw-2856	361	9	ordinarily	ordinarily	ADV
taxlaw-2856	361	10	include	include	VERB
taxlaw-2856	361	11	foreign	foreign	ADJ
taxlaw-2856	361	12	-	-	PUNCT
taxlaw-2856	361	13	source	source	NOUN
taxlaw-2856	361	14	income	income	NOUN
taxlaw-2856	361	15	in	in	ADP
taxlaw-2856	361	16	the	the	DET
taxlaw-2856	361	17	tax	tax	NOUN
taxlaw-2856	361	18	base	base	NOUN
taxlaw-2856	361	19	of	of	ADP
taxlaw-2856	361	20	their	their	PRON
taxlaw-2856	361	21	individual	individual	ADJ
taxlaw-2856	361	22	residents	resident	NOUN
taxlaw-2856	361	23	,	,	PUNCT
taxlaw-2856	361	24	to	to	ADP
taxlaw-2856	361	25	the	the	DET
taxlaw-2856	361	26	best	good	ADJ
taxlaw-2856	361	27	of	of	ADP
taxlaw-2856	361	28	my	my	PRON
taxlaw-2856	361	29	knowledge	knowledge	NOUN
taxlaw-2856	361	30	no	no	DET
taxlaw-2856	361	31	country	country	NOUN
taxlaw-2856	361	32	attempts	attempt	VERB
taxlaw-2856	361	33	to	to	PART
taxlaw-2856	361	34	tax	tax	VERB
taxlaw-2856	361	35	the	the	DET
taxlaw-2856	361	36	foreign	foreign	ADJ
taxlaw-2856	361	37	-	-	PUNCT
taxlaw-2856	361	38	source	source	NOUN
taxlaw-2856	361	39	income	income	NOUN
taxlaw-2856	361	40	of	of	ADP
taxlaw-2856	361	41	nonresidents.69	nonresidents.69	NOUN
taxlaw-2856	361	42	this	this	DET
taxlaw-2856	361	43	phenomenon	phenomenon	NOUN
taxlaw-2856	361	44	too	too	ADV
taxlaw-2856	361	45	is	be	AUX
taxlaw-2856	361	46	a	a	DET
taxlaw-2856	361	47	consequence	consequence	NOUN
taxlaw-2856	361	48	of	of	ADP
taxlaw-2856	361	49	the	the	DET
taxlaw-2856	361	50	inapplicability	inapplicability	NOUN
taxlaw-2856	361	51	of	of	ADP
taxlaw-2856	361	52	norms	norm	NOUN
taxlaw-2856	361	53	of	of	ADP
taxlaw-2856	361	54	distributive	distributive	ADJ
taxlaw-2856	361	55	justice	justice	NOUN
taxlaw-2856	361	56	to	to	ADP
taxlaw-2856	361	57	nonresidents	nonresident	NOUN
taxlaw-2856	361	58	.	.	PUNCT
taxlaw-2856	362	1	because	because	SCONJ
taxlaw-2856	362	2	the	the	DET
taxlaw-2856	362	3	inclusion	inclusion	NOUN
taxlaw-2856	362	4	of	of	ADP
taxlaw-2856	362	5	foreign	foreign	ADJ
taxlaw-2856	362	6	-	-	PUNCT
taxlaw-2856	362	7	source	source	NOUN
taxlaw-2856	362	8	earnings	earning	NOUN
taxlaw-2856	362	9	in	in	ADP
taxlaw-2856	362	10	the	the	DET
taxlaw-2856	362	11	tax	tax	NOUN
taxlaw-2856	362	12	base	base	NOUN
taxlaw-2856	362	13	is	be	AUX
taxlaw-2856	362	14	a	a	DET
taxlaw-2856	362	15	63	63	NUM
taxlaw-2856	362	16	graetz	graetz	NOUN
taxlaw-2856	362	17	,	,	PUNCT
taxlaw-2856	362	18	supra	supra	PROPN
taxlaw-2856	362	19	note	note	NOUN
taxlaw-2856	362	20	2	2	NUM
taxlaw-2856	362	21	,	,	PUNCT
taxlaw-2856	362	22	at	at	ADP
taxlaw-2856	362	23	280	280	NUM
taxlaw-2856	362	24	;	;	PUNCT
taxlaw-2856	362	25	shaviro	shaviro	NOUN
taxlaw-2856	362	26	,	,	PUNCT
taxlaw-2856	362	27	supra	supra	PROPN
taxlaw-2856	362	28	note	note	NOUN
taxlaw-2856	362	29	12	12	NUM
taxlaw-2856	362	30	,	,	PUNCT
taxlaw-2856	362	31	at	at	ADP
taxlaw-2856	362	32	397	397	NUM
taxlaw-2856	362	33	.	.	NOUN
taxlaw-2856	363	1	64	64	NUM
taxlaw-2856	363	2	league	league	NOUN
taxlaw-2856	363	3	of	of	ADP
taxlaw-2856	363	4	nations	nation	NOUN
taxlaw-2856	363	5	report	report	VERB
taxlaw-2856	363	6	on	on	ADP
taxlaw-2856	363	7	double	double	ADJ
taxlaw-2856	363	8	taxation	taxation	NOUN
taxlaw-2856	363	9	,	,	PUNCT
taxlaw-2856	363	10	supra	supra	PROPN
taxlaw-2856	363	11	note	note	NOUN
taxlaw-2856	363	12	31	31	NUM
taxlaw-2856	363	13	,	,	PUNCT
taxlaw-2856	363	14	at	at	ADP
taxlaw-2856	363	15	4044	4044	NUM
taxlaw-2856	363	16	(	(	PUNCT
taxlaw-2856	363	17	“	"	PUNCT
taxlaw-2856	363	18	a	a	DET
taxlaw-2856	363	19	survey	survey	NOUN
taxlaw-2856	363	20	of	of	ADP
taxlaw-2856	363	21	the	the	DET
taxlaw-2856	363	22	whole	whole	ADJ
taxlaw-2856	363	23	field	field	NOUN
taxlaw-2856	363	24	of	of	ADP
taxlaw-2856	363	25	recent	recent	ADJ
taxlaw-2856	363	26	taxation	taxation	NOUN
taxlaw-2856	363	27	shows	show	VERB
taxlaw-2856	363	28	how	how	SCONJ
taxlaw-2856	363	29	completely	completely	ADV
taxlaw-2856	363	30	the	the	DET
taxlaw-2856	363	31	governments	government	NOUN
taxlaw-2856	363	32	are	be	AUX
taxlaw-2856	363	33	dominated	dominate	VERB
taxlaw-2856	363	34	by	by	ADP
taxlaw-2856	363	35	the	the	DET
taxlaw-2856	363	36	desire	desire	NOUN
taxlaw-2856	363	37	to	to	PART
taxlaw-2856	363	38	tax	tax	VERB
taxlaw-2856	363	39	the	the	DET
taxlaw-2856	363	40	foreigner	foreigner	NOUN
taxlaw-2856	363	41	.	.	PUNCT
taxlaw-2856	363	42	”	"	PUNCT
taxlaw-2856	363	43	)	)	PUNCT
taxlaw-2856	363	44	;	;	PUNCT
taxlaw-2856	364	1	shay	shay	PROPN
taxlaw-2856	364	2	et	et	PROPN
taxlaw-2856	364	3	al	al	PROPN
taxlaw-2856	364	4	.	.	PROPN
taxlaw-2856	364	5	,	,	PUNCT
taxlaw-2856	364	6	supra	supra	PROPN
taxlaw-2856	364	7	note	note	PROPN
taxlaw-2856	364	8	27	27	NUM
taxlaw-2856	364	9	,	,	PUNCT
taxlaw-2856	364	10	at	at	ADP
taxlaw-2856	364	11	89	89	NUM
taxlaw-2856	364	12	.	.	PUNCT
taxlaw-2856	364	13	65	65	NUM
taxlaw-2856	364	14	david	david	PROPN
taxlaw-2856	364	15	elkins	elkins	PROPN
taxlaw-2856	364	16	,	,	PUNCT
taxlaw-2856	364	17	the	the	DET
taxlaw-2856	364	18	merits	merit	NOUN
taxlaw-2856	364	19	of	of	ADP
taxlaw-2856	364	20	tax	tax	NOUN
taxlaw-2856	364	21	competition	competition	NOUN
taxlaw-2856	364	22	in	in	ADP
taxlaw-2856	364	23	a	a	DET
taxlaw-2856	364	24	globalized	globalized	ADJ
taxlaw-2856	364	25	economy	economy	NOUN
taxlaw-2856	364	26	,	,	PUNCT
taxlaw-2856	364	27	91	91	NUM
taxlaw-2856	364	28	ind	ind	NOUN
taxlaw-2856	364	29	.	.	PUNCT
taxlaw-2856	365	1	l.j	l.j	PROPN
taxlaw-2856	365	2	.	.	PROPN
taxlaw-2856	365	3	905	905	NUM
taxlaw-2856	365	4	,	,	PUNCT
taxlaw-2856	365	5	932	932	NUM
taxlaw-2856	365	6	,	,	PUNCT
taxlaw-2856	365	7	948	948	NUM
taxlaw-2856	365	8	(	(	PUNCT
taxlaw-2856	365	9	2016	2016	NUM
taxlaw-2856	365	10	)	)	PUNCT
taxlaw-2856	365	11	.	.	PUNCT
taxlaw-2856	366	1	66	66	NUM
taxlaw-2856	366	2	for	for	ADP
taxlaw-2856	366	3	a	a	DET
taxlaw-2856	366	4	discussion	discussion	NOUN
taxlaw-2856	366	5	of	of	ADP
taxlaw-2856	366	6	commutative	commutative	ADJ
taxlaw-2856	366	7	justice	justice	NOUN
taxlaw-2856	366	8	in	in	ADP
taxlaw-2856	366	9	taxation	taxation	NOUN
taxlaw-2856	366	10	,	,	PUNCT
taxlaw-2856	366	11	see	see	VERB
taxlaw-2856	366	12	david	david	PROPN
taxlaw-2856	366	13	elkins	elkins	PROPN
taxlaw-2856	366	14	,	,	PUNCT
taxlaw-2856	366	15	taxation	taxation	NOUN
taxlaw-2856	366	16	and	and	CCONJ
taxlaw-2856	366	17	the	the	DET
taxlaw-2856	366	18	terms	term	NOUN
taxlaw-2856	366	19	of	of	ADP
taxlaw-2856	366	20	justice	justice	NOUN
taxlaw-2856	366	21	,	,	PUNCT
taxlaw-2856	366	22	41	41	NUM
taxlaw-2856	366	23	u.	u.	PROPN
taxlaw-2856	366	24	toledo	toledo	PROPN
taxlaw-2856	366	25	l.	l.	PROPN
taxlaw-2856	366	26	rev	rev	PROPN
taxlaw-2856	366	27	.	.	PROPN
taxlaw-2856	366	28	73	73	NUM
taxlaw-2856	366	29	,	,	PUNCT
taxlaw-2856	366	30	78–82	78–82	NUM
taxlaw-2856	366	31	(	(	PUNCT
taxlaw-2856	366	32	2009	2009	NUM
taxlaw-2856	366	33	)	)	PUNCT
taxlaw-2856	366	34	.	.	PUNCT
taxlaw-2856	367	1	67	67	NUM
taxlaw-2856	367	2	barker	barker	PROPN
taxlaw-2856	367	3	,	,	PUNCT
taxlaw-2856	367	4	supra	supra	PROPN
taxlaw-2856	367	5	note	note	PROPN
taxlaw-2856	367	6	11	11	NUM
taxlaw-2856	367	7	,	,	PUNCT
taxlaw-2856	367	8	at	at	ADP
taxlaw-2856	367	9	665	665	NUM
taxlaw-2856	367	10	(	(	PUNCT
taxlaw-2856	367	11	“	"	PUNCT
taxlaw-2856	367	12	the	the	DET
taxlaw-2856	367	13	exchange	exchange	NOUN
taxlaw-2856	367	14	or	or	CCONJ
taxlaw-2856	367	15	benefit	benefit	VERB
taxlaw-2856	367	16	principle	principle	NOUN
taxlaw-2856	367	17	of	of	ADP
taxlaw-2856	367	18	taxation	taxation	NOUN
taxlaw-2856	367	19	is	be	AUX
taxlaw-2856	367	20	the	the	DET
taxlaw-2856	367	21	primary	primary	ADJ
taxlaw-2856	367	22	theory	theory	NOUN
taxlaw-2856	367	23	that	that	PRON
taxlaw-2856	367	24	underlies	underlie	VERB
taxlaw-2856	367	25	source	source	NOUN
taxlaw-2856	367	26	-	-	PUNCT
taxlaw-2856	367	27	based	base	VERB
taxlaw-2856	367	28	international	international	ADJ
taxlaw-2856	367	29	taxation	taxation	NOUN
taxlaw-2856	367	30	.	.	PUNCT
taxlaw-2856	367	31	”	"	PUNCT
taxlaw-2856	367	32	)	)	PUNCT
taxlaw-2856	367	33	;	;	PUNCT
taxlaw-2856	367	34	fleming	fleme	VERB
taxlaw-2856	367	35	et	et	PROPN
taxlaw-2856	367	36	al	al	PROPN
taxlaw-2856	367	37	.	.	PROPN
taxlaw-2856	367	38	,	,	PUNCT
taxlaw-2856	367	39	supra	supra	PROPN
taxlaw-2856	367	40	note	note	PROPN
taxlaw-2856	367	41	27	27	NUM
taxlaw-2856	367	42	,	,	PUNCT
taxlaw-2856	367	43	at	at	ADP
taxlaw-2856	367	44	307	307	NUM
taxlaw-2856	367	45	n.13	n.13	NOUN
taxlaw-2856	367	46	(	(	PUNCT
taxlaw-2856	367	47	“	"	PUNCT
taxlaw-2856	367	48	because	because	SCONJ
taxlaw-2856	367	49	…	…	PUNCT
taxlaw-2856	367	50	[	[	X
taxlaw-2856	367	51	the	the	DET
taxlaw-2856	367	52	tax	tax	NOUN
taxlaw-2856	367	53	regime	regime	NOUN
taxlaw-2856	367	54	applicable	applicable	ADJ
taxlaw-2856	367	55	to	to	ADP
taxlaw-2856	367	56	nonresidents	nonresident	NOUN
taxlaw-2856	367	57	]	]	PUNCT
taxlaw-2856	367	58	usually	usually	ADV
taxlaw-2856	367	59	reaches	reach	VERB
taxlaw-2856	367	60	less	less	ADJ
taxlaw-2856	367	61	than	than	ADP
taxlaw-2856	367	62	the	the	DET
taxlaw-2856	367	63	taxpayer	taxpayer	NOUN
taxlaw-2856	367	64	's	's	PART
taxlaw-2856	367	65	entire	entire	ADJ
taxlaw-2856	367	66	net	net	ADJ
taxlaw-2856	367	67	income	income	NOUN
taxlaw-2856	367	68	,	,	PUNCT
taxlaw-2856	367	69	it	it	PRON
taxlaw-2856	367	70	can	can	AUX
taxlaw-2856	367	71	not	not	PART
taxlaw-2856	367	72	be	be	AUX
taxlaw-2856	367	73	grounded	ground	VERB
taxlaw-2856	367	74	on	on	ADP
taxlaw-2856	367	75	ability	ability	NOUN
taxlaw-2856	367	76	-	-	PUNCT
taxlaw-2856	367	77	to	to	ADP
taxlaw-2856	367	78	-	-	PUNCT
taxlaw-2856	367	79	pay	pay	VERB
taxlaw-2856	367	80	.	.	PUNCT
taxlaw-2856	368	1	instead	instead	ADV
taxlaw-2856	368	2	,	,	PUNCT
taxlaw-2856	368	3	it	it	PRON
taxlaw-2856	368	4	is	be	AUX
taxlaw-2856	368	5	often	often	ADV
taxlaw-2856	368	6	rationalized	rationalize	VERB
taxlaw-2856	368	7	as	as	ADP
taxlaw-2856	368	8	a	a	DET
taxlaw-2856	368	9	benefit	benefit	NOUN
taxlaw-2856	368	10	-	-	PUNCT
taxlaw-2856	368	11	based	base	VERB
taxlaw-2856	368	12	charge	charge	NOUN
taxlaw-2856	368	13	imposed	impose	VERB
taxlaw-2856	368	14	by	by	ADP
taxlaw-2856	368	15	the	the	DET
taxlaw-2856	368	16	source	source	NOUN
taxlaw-2856	368	17	country	country	NOUN
taxlaw-2856	368	18	.	.	PUNCT
taxlaw-2856	368	19	”	"	PUNCT
taxlaw-2856	368	20	)	)	PUNCT
taxlaw-2856	368	21	;	;	PUNCT
taxlaw-2856	368	22	j.	j.	PROPN
taxlaw-2856	368	23	clifton	clifton	PROPN
taxlaw-2856	368	24	fleming	fleming	PROPN
taxlaw-2856	368	25	,	,	PUNCT
taxlaw-2856	368	26	jr	jr	PROPN
taxlaw-2856	368	27	.	.	PROPN
taxlaw-2856	368	28	,	,	PUNCT
taxlaw-2856	368	29	robert	robert	PROPN
taxlaw-2856	368	30	j.	j.	PROPN
taxlaw-2856	368	31	peroni	peroni	PROPN
taxlaw-2856	368	32	&	&	CCONJ
taxlaw-2856	368	33	stephen	stephen	PROPN
taxlaw-2856	368	34	e.	e.	PROPN
taxlaw-2856	368	35	shay	shay	PROPN
taxlaw-2856	368	36	,	,	PUNCT
taxlaw-2856	368	37	designing	design	VERB
taxlaw-2856	368	38	a	a	DET
taxlaw-2856	368	39	u.s	u.s	PROPN
taxlaw-2856	368	40	.	.	PROPN
taxlaw-2856	368	41	exemption	exemption	NOUN
taxlaw-2856	368	42	system	system	NOUN
taxlaw-2856	368	43	for	for	ADP
taxlaw-2856	368	44	foreign	foreign	ADJ
taxlaw-2856	368	45	income	income	NOUN
taxlaw-2856	368	46	when	when	SCONJ
taxlaw-2856	368	47	the	the	DET
taxlaw-2856	368	48	treasury	treasury	NOUN
taxlaw-2856	368	49	is	be	AUX
taxlaw-2856	368	50	empty	empty	ADJ
taxlaw-2856	368	51	,	,	PUNCT
taxlaw-2856	368	52	13	13	NUM
taxlaw-2856	368	53	fla	fla	NOUN
taxlaw-2856	368	54	.	.	PUNCT
taxlaw-2856	369	1	tax	tax	PROPN
taxlaw-2856	369	2	rev	rev	PROPN
taxlaw-2856	369	3	.	.	PROPN
taxlaw-2856	369	4	397	397	NUM
taxlaw-2856	369	5	,	,	PUNCT
taxlaw-2856	369	6	401	401	NUM
taxlaw-2856	369	7	(	(	PUNCT
taxlaw-2856	369	8	2012	2012	NUM
taxlaw-2856	369	9	)	)	PUNCT
taxlaw-2856	369	10	(	(	PUNCT
taxlaw-2856	369	11	“	"	PUNCT
taxlaw-2856	369	12	[	[	X
taxlaw-2856	369	13	e]very	e]very	ADP
taxlaw-2856	369	14	country	country	NOUN
taxlaw-2856	369	15	has	have	AUX
taxlaw-2856	369	16	a	a	DET
taxlaw-2856	369	17	normative	normative	ADJ
taxlaw-2856	369	18	claim	claim	NOUN
taxlaw-2856	369	19	,	,	PUNCT
taxlaw-2856	369	20	based	base	VERB
taxlaw-2856	369	21	on	on	ADP
taxlaw-2856	369	22	a	a	DET
taxlaw-2856	369	23	benefits	benefit	NOUN
taxlaw-2856	369	24	-	-	PUNCT
taxlaw-2856	369	25	received	receive	VERB
taxlaw-2856	369	26	rationale	rationale	NOUN
taxlaw-2856	369	27	,	,	PUNCT
taxlaw-2856	369	28	to	to	ADP
taxlaw-2856	369	29	tax	tax	NOUN
taxlaw-2856	369	30	income	income	NOUN
taxlaw-2856	369	31	earned	earn	VERB
taxlaw-2856	369	32	by	by	ADP
taxlaw-2856	369	33	foreigners	foreigner	NOUN
taxlaw-2856	369	34	within	within	ADP
taxlaw-2856	369	35	its	its	PRON
taxlaw-2856	369	36	borders	border	NOUN
taxlaw-2856	369	37	.	.	PUNCT
taxlaw-2856	369	38	”	"	PUNCT
taxlaw-2856	369	39	)	)	PUNCT
taxlaw-2856	369	40	;	;	PUNCT
taxlaw-2856	369	41	lawrence	lawrence	PROPN
taxlaw-2856	369	42	lokken	lokken	PROPN
taxlaw-2856	369	43	,	,	PUNCT
taxlaw-2856	369	44	the	the	DET
taxlaw-2856	369	45	source	source	NOUN
taxlaw-2856	369	46	of	of	ADP
taxlaw-2856	369	47	income	income	NOUN
taxlaw-2856	369	48	from	from	ADP
taxlaw-2856	369	49	international	international	ADJ
taxlaw-2856	369	50	uses	use	NOUN
taxlaw-2856	369	51	and	and	CCONJ
taxlaw-2856	369	52	disposition	disposition	NOUN
taxlaw-2856	369	53	of	of	ADP
taxlaw-2856	369	54	intellectual	intellectual	ADJ
taxlaw-2856	369	55	property	property	NOUN
taxlaw-2856	369	56	,	,	PUNCT
taxlaw-2856	369	57	36	36	NUM
taxlaw-2856	369	58	tax	tax	NOUN
taxlaw-2856	369	59	l.	l.	PROPN
taxlaw-2856	369	60	rev	rev	PROPN
taxlaw-2856	369	61	.	.	PROPN
taxlaw-2856	369	62	235	235	NUM
taxlaw-2856	369	63	,	,	PUNCT
taxlaw-2856	369	64	239–40	239–40	NUM
taxlaw-2856	369	65	(	(	PUNCT
taxlaw-2856	369	66	1981	1981	NUM
taxlaw-2856	369	67	)	)	PUNCT
taxlaw-2856	369	68	;	;	PUNCT
taxlaw-2856	369	69	herwig	herwig	PROPN
taxlaw-2856	369	70	j.	j.	PROPN
taxlaw-2856	369	71	schlunk	schlunk	PROPN
taxlaw-2856	369	72	,	,	PUNCT
taxlaw-2856	369	73	how	how	SCONJ
taxlaw-2856	369	74	i	i	PRON
taxlaw-2856	369	75	learned	learn	VERB
taxlaw-2856	369	76	to	to	PART
taxlaw-2856	369	77	stop	stop	VERB
taxlaw-2856	369	78	worrying	worry	VERB
taxlaw-2856	369	79	and	and	CCONJ
taxlaw-2856	369	80	love	love	VERB
taxlaw-2856	369	81	double	double	ADJ
taxlaw-2856	369	82	taxation	taxation	NOUN
taxlaw-2856	369	83	,	,	PUNCT
taxlaw-2856	369	84	79	79	NUM
taxlaw-2856	369	85	notre	notre	PROPN
taxlaw-2856	369	86	dame	dame	PROPN
taxlaw-2856	369	87	l.	l.	PROPN
taxlaw-2856	369	88	rev	rev	PROPN
taxlaw-2856	369	89	.	.	PROPN
taxlaw-2856	369	90	127	127	NUM
taxlaw-2856	369	91	,	,	PUNCT
taxlaw-2856	369	92	129–30	129–30	NUM
taxlaw-2856	369	93	(	(	PUNCT
taxlaw-2856	369	94	2003	2003	NUM
taxlaw-2856	369	95	)	)	PUNCT
taxlaw-2856	369	96	;	;	PUNCT
taxlaw-2856	369	97	shay	shay	PROPN
taxlaw-2856	369	98	et	et	PROPN
taxlaw-2856	369	99	al	al	PROPN
taxlaw-2856	369	100	.	.	PROPN
taxlaw-2856	369	101	,	,	PUNCT
taxlaw-2856	369	102	supra	supra	PROPN
taxlaw-2856	369	103	note	note	PROPN
taxlaw-2856	369	104	27	27	NUM
taxlaw-2856	369	105	,	,	PUNCT
taxlaw-2856	369	106	at	at	ADP
taxlaw-2856	369	107	90–91	90–91	NUM
taxlaw-2856	369	108	.	.	PUNCT
taxlaw-2856	370	1	68	68	NUM
taxlaw-2856	370	2	shay	shay	PROPN
taxlaw-2856	370	3	et	et	PROPN
taxlaw-2856	370	4	al	al	PROPN
taxlaw-2856	370	5	.	.	PROPN
taxlaw-2856	370	6	,	,	PUNCT
taxlaw-2856	370	7	supra	supra	PROPN
taxlaw-2856	370	8	note	note	PROPN
taxlaw-2856	370	9	27	27	NUM
taxlaw-2856	370	10	,	,	PUNCT
taxlaw-2856	370	11	at	at	ADP
taxlaw-2856	370	12	95	95	NUM
taxlaw-2856	370	13	(	(	PUNCT
taxlaw-2856	370	14	“	"	PUNCT
taxlaw-2856	370	15	[	[	X
taxlaw-2856	370	16	t]he	t]he	X
taxlaw-2856	370	17	justification	justification	NOUN
taxlaw-2856	370	18	for	for	ADP
taxlaw-2856	370	19	source	source	NOUN
taxlaw-2856	370	20	taxation	taxation	NOUN
taxlaw-2856	370	21	can	can	AUX
taxlaw-2856	370	22	not	not	PART
taxlaw-2856	370	23	be	be	AUX
taxlaw-2856	370	24	ability	ability	NOUN
taxlaw-2856	370	25	to	to	PART
taxlaw-2856	370	26	pay	pay	VERB
taxlaw-2856	370	27	but	but	CCONJ
taxlaw-2856	370	28	instead	instead	ADV
taxlaw-2856	370	29	must	must	AUX
taxlaw-2856	370	30	be	be	AUX
taxlaw-2856	370	31	a	a	DET
taxlaw-2856	370	32	charge	charge	NOUN
taxlaw-2856	370	33	for	for	ADP
taxlaw-2856	370	34	access	access	NOUN
taxlaw-2856	370	35	to	to	ADP
taxlaw-2856	370	36	the	the	DET
taxlaw-2856	370	37	source	source	NOUN
taxlaw-2856	370	38	country	country	NOUN
taxlaw-2856	370	39	market	market	NOUN
taxlaw-2856	370	40	.	.	PUNCT
taxlaw-2856	370	41	”	"	PUNCT
taxlaw-2856	370	42	)	)	PUNCT
taxlaw-2856	370	43	.	.	PUNCT
taxlaw-2856	371	1	69	69	NUM
taxlaw-2856	371	2	recall	recall	VERB
taxlaw-2856	371	3	that	that	SCONJ
taxlaw-2856	371	4	in	in	ADP
taxlaw-2856	371	5	the	the	DET
taxlaw-2856	371	6	case	case	NOUN
taxlaw-2856	371	7	of	of	ADP
taxlaw-2856	371	8	the	the	DET
taxlaw-2856	371	9	united	united	PROPN
taxlaw-2856	371	10	states	states	PROPN
taxlaw-2856	371	11	,	,	PUNCT
taxlaw-2856	371	12	the	the	DET
taxlaw-2856	371	13	term	term	NOUN
taxlaw-2856	371	14	“	"	PUNCT
taxlaw-2856	371	15	resident	resident	NOUN
taxlaw-2856	371	16	”	"	PUNCT
taxlaw-2856	371	17	in	in	ADP
taxlaw-2856	371	18	the	the	DET
taxlaw-2856	371	19	text	text	NOUN
taxlaw-2856	371	20	refers	refer	VERB
taxlaw-2856	371	21	also	also	ADV
taxlaw-2856	371	22	to	to	PART
taxlaw-2856	371	23	nonresident	nonresident	VERB
taxlaw-2856	371	24	citizens	citizen	NOUN
taxlaw-2856	371	25	.	.	PUNCT
taxlaw-2856	372	1	see	see	VERB
taxlaw-2856	372	2	note	note	NOUN
taxlaw-2856	372	3	56	56	NUM
taxlaw-2856	372	4	,	,	PUNCT
taxlaw-2856	372	5	supra	supra	NOUN
taxlaw-2856	372	6	.	.	PROPN
taxlaw-2856	373	1	20	20	NUM
taxlaw-2856	373	2	columbia	columbia	PROPN
taxlaw-2856	373	3	journal	journal	PROPN
taxlaw-2856	373	4	of	of	ADP
taxlaw-2856	373	5	tax	tax	NOUN
taxlaw-2856	373	6	law	law	NOUN
taxlaw-2856	373	7	[	[	X
taxlaw-2856	373	8	vol.9:5	vol.9:5	NOUN
taxlaw-2856	373	9	function	function	NOUN
taxlaw-2856	373	10	of	of	ADP
taxlaw-2856	373	11	the	the	DET
taxlaw-2856	373	12	ability	ability	NOUN
taxlaw-2856	373	13	-	-	PUNCT
taxlaw-2856	373	14	to	to	ADP
taxlaw-2856	373	15	-	-	PUNCT
taxlaw-2856	373	16	pay	pay	NOUN
taxlaw-2856	373	17	concept	concept	NOUN
taxlaw-2856	373	18	,	,	PUNCT
taxlaw-2856	373	19	and	and	CCONJ
taxlaw-2856	373	20	because	because	SCONJ
taxlaw-2856	373	21	ability	ability	NOUN
taxlaw-2856	373	22	-	-	PUNCT
taxlaw-2856	373	23	to	to	ADP
taxlaw-2856	373	24	-	-	PUNCT
taxlaw-2856	373	25	pay	pay	NOUN
taxlaw-2856	373	26	is	be	AUX
taxlaw-2856	373	27	inapplicable	inapplicable	ADJ
taxlaw-2856	373	28	to	to	ADP
taxlaw-2856	373	29	nonresidents	nonresident	NOUN
taxlaw-2856	373	30	,	,	PUNCT
taxlaw-2856	373	31	nonresidents	nonresident	NOUN
taxlaw-2856	373	32	are	be	AUX
taxlaw-2856	373	33	not	not	PART
taxlaw-2856	373	34	subject	subject	ADJ
taxlaw-2856	373	35	to	to	ADP
taxlaw-2856	373	36	tax	tax	NOUN
taxlaw-2856	373	37	on	on	ADP
taxlaw-2856	373	38	their	their	PRON
taxlaw-2856	373	39	foreign	foreign	ADJ
taxlaw-2856	373	40	-	-	PUNCT
taxlaw-2856	373	41	source	source	NOUN
taxlaw-2856	373	42	income	income	NOUN
taxlaw-2856	373	43	.	.	PUNCT
taxlaw-2856	374	1	in	in	ADP
taxlaw-2856	374	2	summation	summation	NOUN
taxlaw-2856	374	3	,	,	PUNCT
taxlaw-2856	374	4	the	the	DET
taxlaw-2856	374	5	distinction	distinction	NOUN
taxlaw-2856	374	6	between	between	ADP
taxlaw-2856	374	7	residents	resident	NOUN
taxlaw-2856	374	8	and	and	CCONJ
taxlaw-2856	374	9	nonresidents	nonresident	NOUN
taxlaw-2856	374	10	is	be	AUX
taxlaw-2856	374	11	ultimately	ultimately	ADV
taxlaw-2856	374	12	a	a	DET
taxlaw-2856	374	13	distinction	distinction	NOUN
taxlaw-2856	374	14	between	between	ADP
taxlaw-2856	374	15	those	those	PRON
taxlaw-2856	374	16	who	who	PRON
taxlaw-2856	374	17	are	be	AUX
taxlaw-2856	374	18	subject	subject	ADJ
taxlaw-2856	374	19	to	to	ADP
taxlaw-2856	374	20	taxation	taxation	NOUN
taxlaw-2856	374	21	according	accord	VERB
taxlaw-2856	374	22	to	to	ADP
taxlaw-2856	374	23	the	the	DET
taxlaw-2856	374	24	standard	standard	NOUN
taxlaw-2856	374	25	of	of	ADP
taxlaw-2856	374	26	ability	ability	NOUN
taxlaw-2856	374	27	-	-	PUNCT
taxlaw-2856	374	28	to	to	ADP
taxlaw-2856	374	29	-	-	PUNCT
taxlaw-2856	374	30	pay	pay	VERB
taxlaw-2856	374	31	and	and	CCONJ
taxlaw-2856	374	32	those	those	PRON
taxlaw-2856	374	33	who	who	PRON
taxlaw-2856	374	34	are	be	AUX
taxlaw-2856	374	35	not.70	not.70	PRON
taxlaw-2856	374	36	iii	iii	X
taxlaw-2856	374	37	.	.	PUNCT
taxlaw-2856	375	1	corporate	corporate	ADJ
taxlaw-2856	375	2	residence	residence	NOUN
taxlaw-2856	375	3	part	part	PROPN
taxlaw-2856	375	4	ii	ii	PROPN
taxlaw-2856	375	5	demonstrated	demonstrate	VERB
taxlaw-2856	375	6	that	that	SCONJ
taxlaw-2856	375	7	for	for	ADP
taxlaw-2856	375	8	individuals	individual	NOUN
taxlaw-2856	375	9	,	,	PUNCT
taxlaw-2856	375	10	residence	residence	NOUN
taxlaw-2856	375	11	means	mean	VERB
taxlaw-2856	375	12	a	a	DET
taxlaw-2856	375	13	personal	personal	ADJ
taxlaw-2856	375	14	connection	connection	NOUN
taxlaw-2856	375	15	significant	significant	ADJ
taxlaw-2856	375	16	enough	enough	ADV
taxlaw-2856	375	17	that	that	SCONJ
taxlaw-2856	375	18	one	one	NUM
taxlaw-2856	375	19	’s	’s	PART
taxlaw-2856	375	20	welfare	welfare	NOUN
taxlaw-2856	375	21	is	be	AUX
taxlaw-2856	375	22	properly	properly	ADV
taxlaw-2856	375	23	taken	take	VERB
taxlaw-2856	375	24	into	into	ADP
taxlaw-2856	375	25	account	account	NOUN
taxlaw-2856	375	26	as	as	ADP
taxlaw-2856	375	27	part	part	NOUN
taxlaw-2856	375	28	of	of	ADP
taxlaw-2856	375	29	the	the	DET
taxlaw-2856	375	30	matrix	matrix	NOUN
taxlaw-2856	375	31	of	of	ADP
taxlaw-2856	375	32	distributive	distributive	ADJ
taxlaw-2856	375	33	justice	justice	NOUN
taxlaw-2856	375	34	and	and	CCONJ
taxlaw-2856	375	35	that	that	DET
taxlaw-2856	375	36	one	one	NOUN
taxlaw-2856	375	37	is	be	AUX
taxlaw-2856	375	38	therefore	therefore	ADV
taxlaw-2856	375	39	properly	properly	ADV
taxlaw-2856	375	40	subject	subject	ADJ
taxlaw-2856	375	41	to	to	ADP
taxlaw-2856	375	42	taxation	taxation	NOUN
taxlaw-2856	375	43	in	in	ADP
taxlaw-2856	375	44	accordance	accordance	NOUN
taxlaw-2856	375	45	with	with	ADP
taxlaw-2856	375	46	the	the	DET
taxlaw-2856	375	47	principle	principle	NOUN
taxlaw-2856	375	48	of	of	ADP
taxlaw-2856	375	49	ability	ability	NOUN
taxlaw-2856	375	50	-	-	PUNCT
taxlaw-2856	375	51	to	to	ADP
taxlaw-2856	375	52	-	-	PUNCT
taxlaw-2856	375	53	pay	pay	VERB
taxlaw-2856	375	54	.	.	PUNCT
taxlaw-2856	376	1	this	this	DET
taxlaw-2856	376	2	part	part	NOUN
taxlaw-2856	376	3	will	will	AUX
taxlaw-2856	376	4	examine	examine	VERB
taxlaw-2856	376	5	whether	whether	SCONJ
taxlaw-2856	376	6	the	the	DET
taxlaw-2856	376	7	income	income	NOUN
taxlaw-2856	376	8	tax	tax	NOUN
taxlaw-2856	376	9	concept	concept	NOUN
taxlaw-2856	376	10	of	of	ADP
taxlaw-2856	376	11	residence	residence	NOUN
taxlaw-2856	376	12	is	be	AUX
taxlaw-2856	376	13	applicable	applicable	ADJ
taxlaw-2856	376	14	to	to	ADP
taxlaw-2856	376	15	corporations	corporation	NOUN
taxlaw-2856	376	16	.	.	PUNCT
taxlaw-2856	377	1	a.	a.	NOUN
taxlaw-2856	377	2	welfare	welfare	PROPN
taxlaw-2856	377	3	residence	residence	PROPN
taxlaw-2856	377	4	is	be	AUX
taxlaw-2856	377	5	a	a	DET
taxlaw-2856	377	6	matter	matter	NOUN
taxlaw-2856	377	7	of	of	ADP
taxlaw-2856	377	8	whose	whose	DET
taxlaw-2856	377	9	welfare	welfare	NOUN
taxlaw-2856	377	10	is	be	AUX
taxlaw-2856	377	11	important	important	ADJ
taxlaw-2856	377	12	.	.	PUNCT
taxlaw-2856	378	1	in	in	ADP
taxlaw-2856	378	2	designing	design	VERB
taxlaw-2856	378	3	the	the	DET
taxlaw-2856	378	4	contours	contours	NOUN
taxlaw-2856	378	5	of	of	ADP
taxlaw-2856	378	6	its	its	PRON
taxlaw-2856	378	7	tax	tax	NOUN
taxlaw-2856	378	8	structure	structure	NOUN
taxlaw-2856	378	9	,	,	PUNCT
taxlaw-2856	378	10	a	a	DET
taxlaw-2856	378	11	country	country	NOUN
taxlaw-2856	378	12	’s	’	VERB
taxlaw-2856	378	13	only	only	ADV
taxlaw-2856	378	14	or	or	CCONJ
taxlaw-2856	378	15	primary	primary	ADJ
taxlaw-2856	378	16	concern	concern	NOUN
taxlaw-2856	378	17	is	be	AUX
taxlaw-2856	378	18	promoting	promote	VERB
taxlaw-2856	378	19	the	the	DET
taxlaw-2856	378	20	welfare	welfare	NOUN
taxlaw-2856	378	21	of	of	ADP
taxlaw-2856	378	22	its	its	PRON
taxlaw-2856	378	23	own	own	ADJ
taxlaw-2856	378	24	residents	resident	NOUN
taxlaw-2856	378	25	.	.	PUNCT
taxlaw-2856	379	1	the	the	DET
taxlaw-2856	379	2	potential	potential	ADJ
taxlaw-2856	379	3	impact	impact	NOUN
taxlaw-2856	379	4	on	on	ADP
taxlaw-2856	379	5	the	the	DET
taxlaw-2856	379	6	welfare	welfare	NOUN
taxlaw-2856	379	7	of	of	ADP
taxlaw-2856	379	8	nonresidents	nonresident	NOUN
taxlaw-2856	379	9	plays	play	VERB
taxlaw-2856	379	10	little	little	ADJ
taxlaw-2856	379	11	or	or	CCONJ
taxlaw-2856	379	12	no	no	PRON
taxlaw-2856	379	13	role	role	NOUN
taxlaw-2856	379	14	(	(	PUNCT
taxlaw-2856	379	15	except	except	SCONJ
taxlaw-2856	379	16	to	to	ADP
taxlaw-2856	379	17	the	the	DET
taxlaw-2856	379	18	extent	extent	NOUN
taxlaw-2856	379	19	that	that	SCONJ
taxlaw-2856	379	20	the	the	DET
taxlaw-2856	379	21	resultant	resultant	NOUN
taxlaw-2856	379	22	behavior	behavior	NOUN
taxlaw-2856	379	23	of	of	ADP
taxlaw-2856	379	24	nonresidents	nonresident	NOUN
taxlaw-2856	379	25	might	might	AUX
taxlaw-2856	379	26	affect	affect	VERB
taxlaw-2856	379	27	the	the	DET
taxlaw-2856	379	28	welfare	welfare	NOUN
taxlaw-2856	379	29	of	of	ADP
taxlaw-2856	379	30	residents	resident	NOUN
taxlaw-2856	379	31	)	)	PUNCT
taxlaw-2856	379	32	.	.	PUNCT
taxlaw-2856	380	1	therefore	therefore	ADV
taxlaw-2856	380	2	,	,	PUNCT
taxlaw-2856	380	3	when	when	SCONJ
taxlaw-2856	380	4	we	we	PRON
taxlaw-2856	380	5	ask	ask	VERB
taxlaw-2856	380	6	which	which	PRON
taxlaw-2856	380	7	corporations	corporation	NOUN
taxlaw-2856	380	8	are	be	AUX
taxlaw-2856	380	9	residents	resident	NOUN
taxlaw-2856	380	10	and	and	CCONJ
taxlaw-2856	380	11	which	which	PRON
taxlaw-2856	380	12	are	be	AUX
taxlaw-2856	380	13	nonresidents	nonresident	NOUN
taxlaw-2856	380	14	,	,	PUNCT
taxlaw-2856	380	15	we	we	PRON
taxlaw-2856	380	16	are	be	AUX
taxlaw-2856	380	17	effectively	effectively	ADV
taxlaw-2856	380	18	asking	ask	VERB
taxlaw-2856	380	19	which	which	PRON
taxlaw-2856	380	20	corporations	corporation	NOUN
taxlaw-2856	380	21	’	'	PUNCT
taxlaw-2856	380	22	welfare	welfare	NOUN
taxlaw-2856	380	23	should	should	AUX
taxlaw-2856	380	24	constitute	constitute	VERB
taxlaw-2856	380	25	part	part	NOUN
taxlaw-2856	380	26	of	of	ADP
taxlaw-2856	380	27	the	the	DET
taxlaw-2856	380	28	matrix	matrix	NOUN
taxlaw-2856	380	29	by	by	ADP
taxlaw-2856	380	30	which	which	PRON
taxlaw-2856	380	31	we	we	PRON
taxlaw-2856	380	32	determine	determine	VERB
taxlaw-2856	380	33	economic	economic	ADJ
taxlaw-2856	380	34	and	and	CCONJ
taxlaw-2856	380	35	social	social	ADJ
taxlaw-2856	380	36	policy	policy	NOUN
taxlaw-2856	380	37	.	.	PUNCT
taxlaw-2856	381	1	phrasing	phrase	VERB
taxlaw-2856	381	2	the	the	DET
taxlaw-2856	381	3	question	question	NOUN
taxlaw-2856	381	4	in	in	ADP
taxlaw-2856	381	5	this	this	DET
taxlaw-2856	381	6	manner	manner	NOUN
taxlaw-2856	381	7	underscores	underscore	VERB
taxlaw-2856	381	8	the	the	DET
taxlaw-2856	381	9	absurdity	absurdity	NOUN
taxlaw-2856	381	10	inherent	inherent	ADJ
taxlaw-2856	381	11	therein	therein	ADV
taxlaw-2856	381	12	.	.	PUNCT
taxlaw-2856	382	1	however	however	ADV
taxlaw-2856	382	2	much	much	ADV
taxlaw-2856	382	3	the	the	DET
taxlaw-2856	382	4	law	law	NOUN
taxlaw-2856	382	5	or	or	CCONJ
taxlaw-2856	382	6	popular	popular	ADJ
taxlaw-2856	382	7	discourse	discourse	NOUN
taxlaw-2856	382	8	might	might	AUX
taxlaw-2856	382	9	anthropomorphize	anthropomorphize	VERB
taxlaw-2856	382	10	the	the	DET
taxlaw-2856	382	11	corporate	corporate	ADJ
taxlaw-2856	382	12	entity,71	entity,71	NOUN
taxlaw-2856	382	13	a	a	DET
taxlaw-2856	382	14	corporation	corporation	NOUN
taxlaw-2856	382	15	is	be	AUX
taxlaw-2856	382	16	not	not	PART
taxlaw-2856	382	17	a	a	DET
taxlaw-2856	382	18	sentient	sentient	ADJ
taxlaw-2856	382	19	being.72	being.72	NOUN
taxlaw-2856	382	20	well	well	ADV
taxlaw-2856	382	21	-	-	PUNCT
taxlaw-2856	382	22	being	being	NOUN
taxlaw-2856	382	23	,	,	PUNCT
taxlaw-2856	382	24	in	in	ADP
taxlaw-2856	382	25	the	the	DET
taxlaw-2856	382	26	sense	sense	NOUN
taxlaw-2856	382	27	that	that	PRON
taxlaw-2856	382	28	is	be	AUX
taxlaw-2856	382	29	relevant	relevant	ADJ
taxlaw-2856	382	30	to	to	ADP
taxlaw-2856	382	31	distributive	distributive	ADJ
taxlaw-2856	382	32	justice	justice	NOUN
taxlaw-2856	382	33	,	,	PUNCT
taxlaw-2856	382	34	is	be	AUX
taxlaw-2856	382	35	not	not	PART
taxlaw-2856	382	36	an	an	DET
taxlaw-2856	382	37	attribute	attribute	NOUN
taxlaw-2856	382	38	of	of	ADP
taxlaw-2856	382	39	juristic	juristic	ADJ
taxlaw-2856	382	40	entities.73	entities.73	NOUN
taxlaw-2856	382	41	of	of	ADP
taxlaw-2856	382	42	course	course	NOUN
taxlaw-2856	382	43	,	,	PUNCT
taxlaw-2856	382	44	the	the	DET
taxlaw-2856	382	45	success	success	NOUN
taxlaw-2856	382	46	or	or	CCONJ
taxlaw-2856	382	47	failure	failure	NOUN
taxlaw-2856	382	48	of	of	ADP
taxlaw-2856	382	49	a	a	DET
taxlaw-2856	382	50	corporation	corporation	NOUN
taxlaw-2856	382	51	can	can	AUX
taxlaw-2856	382	52	affect	affect	VERB
taxlaw-2856	382	53	the	the	DET
taxlaw-2856	382	54	welfare	welfare	NOUN
taxlaw-2856	382	55	of	of	ADP
taxlaw-2856	382	56	individuals	individual	NOUN
taxlaw-2856	382	57	and	and	CCONJ
taxlaw-2856	382	58	the	the	DET
taxlaw-2856	382	59	fate	fate	NOUN
taxlaw-2856	382	60	of	of	ADP
taxlaw-2856	382	61	the	the	DET
taxlaw-2856	382	62	corporate	corporate	ADJ
taxlaw-2856	382	63	enterprise	enterprise	NOUN
taxlaw-2856	382	64	is	be	AUX
taxlaw-2856	382	65	consequently	consequently	ADV
taxlaw-2856	382	66	of	of	ADP
taxlaw-2856	382	67	interest	interest	NOUN
taxlaw-2856	382	68	for	for	ADP
taxlaw-2856	382	69	public	public	ADJ
taxlaw-2856	382	70	policy	policy	NOUN
taxlaw-2856	382	71	,	,	PUNCT
taxlaw-2856	382	72	but	but	CCONJ
taxlaw-2856	382	73	it	it	PRON
taxlaw-2856	382	74	is	be	AUX
taxlaw-2856	382	75	the	the	DET
taxlaw-2856	382	76	welfare	welfare	NOUN
taxlaw-2856	382	77	of	of	ADP
taxlaw-2856	382	78	the	the	DET
taxlaw-2856	382	79	affected	affected	ADJ
taxlaw-2856	382	80	70	70	NUM
taxlaw-2856	382	81	for	for	ADP
taxlaw-2856	382	82	a	a	DET
taxlaw-2856	382	83	discussion	discussion	NOUN
taxlaw-2856	382	84	of	of	ADP
taxlaw-2856	382	85	“	"	PUNCT
taxlaw-2856	382	86	[	[	X
taxlaw-2856	382	87	t]he	t]he	X
taxlaw-2856	382	88	paradox	paradox	NOUN
taxlaw-2856	382	89	[	[	X
taxlaw-2856	382	90	that	that	SCONJ
taxlaw-2856	382	91	i]f	i]f	VERB
taxlaw-2856	382	92	you	you	PRON
taxlaw-2856	382	93	’re	’re	VERB
taxlaw-2856	382	94	among	among	ADP
taxlaw-2856	382	95	‘	'	PUNCT
taxlaw-2856	382	96	us	we	PRON
taxlaw-2856	382	97	’	'	PUNCT
taxlaw-2856	382	98	and	and	CCONJ
taxlaw-2856	382	99	we	we	PRON
taxlaw-2856	382	100	care	care	VERB
taxlaw-2856	382	101	about	about	ADP
taxlaw-2856	382	102	you	you	PRON
taxlaw-2856	382	103	,	,	PUNCT
taxlaw-2856	382	104	you	you	PRON
taxlaw-2856	382	105	lose	lose	VERB
taxlaw-2856	382	106	…	…	PUNCT
taxlaw-2856	382	107	since	since	SCONJ
taxlaw-2856	382	108	it	it	PRON
taxlaw-2856	382	109	means	mean	VERB
taxlaw-2856	382	110	that	that	SCONJ
taxlaw-2856	382	111	[	[	X
taxlaw-2856	382	112	you	you	PRON
taxlaw-2856	382	113	]	]	PUNCT
taxlaw-2856	382	114	may	may	AUX
taxlaw-2856	382	115	have	have	VERB
taxlaw-2856	382	116	to	to	PART
taxlaw-2856	382	117	pay	pay	VERB
taxlaw-2856	382	118	tax	tax	NOUN
taxlaw-2856	382	119	on	on	ADP
taxlaw-2856	382	120	[	[	PUNCT
taxlaw-2856	382	121	your	your	PRON
taxlaw-2856	382	122	foreign	foreign	ADJ
taxlaw-2856	382	123	source	source	NOUN
taxlaw-2856	382	124	income	income	NOUN
taxlaw-2856	382	125	]	]	PUNCT
taxlaw-2856	382	126	,	,	PUNCT
taxlaw-2856	382	127	”	"	PUNCT
taxlaw-2856	382	128	see	see	VERB
taxlaw-2856	382	129	shaviro	shaviro	NOUN
taxlaw-2856	382	130	,	,	PUNCT
taxlaw-2856	382	131	supra	supra	PROPN
taxlaw-2856	382	132	note	note	NOUN
taxlaw-2856	382	133	52	52	NUM
taxlaw-2856	382	134	,	,	PUNCT
taxlaw-2856	382	135	at	at	ADP
taxlaw-2856	382	136	24–29	24–29	NUM
taxlaw-2856	382	137	.	.	PUNCT
taxlaw-2856	383	1	(	(	PUNCT
taxlaw-2856	383	2	emphasis	emphasis	NOUN
taxlaw-2856	383	3	removed	remove	VERB
taxlaw-2856	383	4	)	)	PUNCT
taxlaw-2856	383	5	.	.	PUNCT
taxlaw-2856	384	1	71	71	NUM
taxlaw-2856	384	2	see	see	NOUN
taxlaw-2856	384	3	,	,	PUNCT
taxlaw-2856	384	4	e.g.	e.g.	ADV
taxlaw-2856	384	5	,	,	PUNCT
taxlaw-2856	384	6	brent	brent	PROPN
taxlaw-2856	384	7	fisse	fisse	PROPN
taxlaw-2856	384	8	&	&	CCONJ
taxlaw-2856	384	9	john	john	PROPN
taxlaw-2856	384	10	braithwaite	braithwaite	PROPN
taxlaw-2856	384	11	,	,	PUNCT
taxlaw-2856	384	12	the	the	DET
taxlaw-2856	384	13	allocation	allocation	NOUN
taxlaw-2856	384	14	of	of	ADP
taxlaw-2856	384	15	responsibility	responsibility	NOUN
taxlaw-2856	384	16	for	for	ADP
taxlaw-2856	384	17	corporate	corporate	ADJ
taxlaw-2856	384	18	crime	crime	NOUN
taxlaw-2856	384	19	:	:	PUNCT
taxlaw-2856	384	20	individualism	individualism	NOUN
taxlaw-2856	384	21	,	,	PUNCT
taxlaw-2856	384	22	collectivism	collectivism	NOUN
taxlaw-2856	384	23	and	and	CCONJ
taxlaw-2856	384	24	accountability	accountability	NOUN
taxlaw-2856	384	25	,	,	PUNCT
taxlaw-2856	384	26	11	11	NUM
taxlaw-2856	384	27	sydney	sydney	PROPN
taxlaw-2856	384	28	l.	l.	PROPN
taxlaw-2856	384	29	rev	rev	PROPN
taxlaw-2856	384	30	.	.	PROPN
taxlaw-2856	384	31	468	468	NUM
taxlaw-2856	384	32	,	,	PUNCT
taxlaw-2856	384	33	482	482	NUM
taxlaw-2856	384	34	(	(	PUNCT
taxlaw-2856	384	35	1988	1988	NUM
taxlaw-2856	384	36	)	)	PUNCT
taxlaw-2856	384	37	(	(	PUNCT
taxlaw-2856	384	38	“	"	PUNCT
taxlaw-2856	384	39	we	we	PRON
taxlaw-2856	384	40	often	often	ADV
taxlaw-2856	384	41	react	react	VERB
taxlaw-2856	384	42	to	to	ADP
taxlaw-2856	384	43	corporate	corporate	ADJ
taxlaw-2856	384	44	offenders	offender	NOUN
taxlaw-2856	384	45	not	not	PART
taxlaw-2856	384	46	merely	merely	ADV
taxlaw-2856	384	47	as	as	ADP
taxlaw-2856	384	48	impersonal	impersonal	ADJ
taxlaw-2856	384	49	harm	harm	NOUN
taxlaw-2856	384	50	-	-	PUNCT
taxlaw-2856	384	51	producing	produce	VERB
taxlaw-2856	384	52	forces	force	NOUN
taxlaw-2856	384	53	but	but	CCONJ
taxlaw-2856	384	54	as	as	ADP
taxlaw-2856	384	55	responsible	responsible	ADJ
taxlaw-2856	384	56	,	,	PUNCT
taxlaw-2856	384	57	blameworthy	blameworthy	ADJ
taxlaw-2856	384	58	entities	entity	NOUN
taxlaw-2856	384	59	.	.	PUNCT
taxlaw-2856	384	60	”	"	PUNCT
taxlaw-2856	384	61	)	)	PUNCT
taxlaw-2856	384	62	(	(	PUNCT
taxlaw-2856	384	63	footnote	footnote	VERB
taxlaw-2856	384	64	omitted	omit	VERB
taxlaw-2856	384	65	)	)	PUNCT
taxlaw-2856	384	66	.	.	PUNCT
taxlaw-2856	385	1	72	72	NUM
taxlaw-2856	385	2	see	see	VERB
taxlaw-2856	385	3	,	,	PUNCT
taxlaw-2856	385	4	e.g.	e.g.	ADV
taxlaw-2856	385	5	,	,	PUNCT
taxlaw-2856	385	6	robert	robert	PROPN
taxlaw-2856	385	7	b.	b.	PROPN
taxlaw-2856	385	8	reich	reich	PROPN
taxlaw-2856	385	9	,	,	PUNCT
taxlaw-2856	385	10	supercapitalism	supercapitalism	NOUN
taxlaw-2856	385	11	:	:	PUNCT
taxlaw-2856	385	12	the	the	DET
taxlaw-2856	385	13	transformation	transformation	NOUN
taxlaw-2856	385	14	of	of	ADP
taxlaw-2856	385	15	business	business	NOUN
taxlaw-2856	385	16	,	,	PUNCT
taxlaw-2856	385	17	democracy	democracy	NOUN
taxlaw-2856	385	18	,	,	PUNCT
taxlaw-2856	385	19	and	and	CCONJ
taxlaw-2856	385	20	everyday	everyday	ADJ
taxlaw-2856	385	21	life	life	NOUN
taxlaw-2856	385	22	216	216	NUM
taxlaw-2856	385	23	(	(	PUNCT
taxlaw-2856	385	24	2007	2007	NUM
taxlaw-2856	385	25	)	)	PUNCT
taxlaw-2856	385	26	(	(	PUNCT
taxlaw-2856	385	27	“	"	PUNCT
taxlaw-2856	385	28	a	a	DET
taxlaw-2856	385	29	final	final	ADJ
taxlaw-2856	385	30	truth	truth	NOUN
taxlaw-2856	385	31	that	that	PRON
taxlaw-2856	385	32	needs	need	VERB
taxlaw-2856	385	33	to	to	PART
taxlaw-2856	385	34	be	be	AUX
taxlaw-2856	385	35	emphasized	emphasize	VERB
taxlaw-2856	385	36	—	—	PUNCT
taxlaw-2856	385	37	the	the	DET
taxlaw-2856	385	38	most	most	ADV
taxlaw-2856	385	39	basic	basic	ADJ
taxlaw-2856	385	40	of	of	ADP
taxlaw-2856	385	41	all	all	PRON
taxlaw-2856	385	42	—	—	PUNCT
taxlaw-2856	385	43	is	be	AUX
taxlaw-2856	385	44	that	that	SCONJ
taxlaw-2856	385	45	corporations	corporation	NOUN
taxlaw-2856	385	46	are	be	AUX
taxlaw-2856	385	47	not	not	PART
taxlaw-2856	385	48	people	people	NOUN
taxlaw-2856	385	49	.	.	PUNCT
taxlaw-2856	385	50	”	"	PUNCT
taxlaw-2856	385	51	)	)	PUNCT
taxlaw-2856	385	52	.	.	PUNCT
taxlaw-2856	386	1	73	73	NUM
taxlaw-2856	386	2	see	see	VERB
taxlaw-2856	386	3	william	william	PROPN
taxlaw-2856	386	4	b.	b.	PROPN
taxlaw-2856	386	5	barker	barker	PROPN
taxlaw-2856	386	6	,	,	PUNCT
taxlaw-2856	386	7	a	a	DET
taxlaw-2856	386	8	common	common	ADJ
taxlaw-2856	386	9	sense	sense	NOUN
taxlaw-2856	386	10	corporate	corporate	ADJ
taxlaw-2856	386	11	tax	tax	NOUN
taxlaw-2856	386	12	:	:	PUNCT
taxlaw-2856	386	13	the	the	DET
taxlaw-2856	386	14	case	case	NOUN
taxlaw-2856	386	15	for	for	ADP
taxlaw-2856	386	16	a	a	DET
taxlaw-2856	386	17	destination	destination	NOUN
taxlaw-2856	386	18	-	-	PUNCT
taxlaw-2856	386	19	based	base	VERB
taxlaw-2856	386	20	,	,	PUNCT
taxlaw-2856	386	21	cash	cash	NOUN
taxlaw-2856	386	22	flow	flow	NOUN
taxlaw-2856	386	23	tax	tax	NOUN
taxlaw-2856	386	24	on	on	ADP
taxlaw-2856	386	25	corporations	corporation	NOUN
taxlaw-2856	386	26	,	,	PUNCT
taxlaw-2856	386	27	61	61	NUM
taxlaw-2856	386	28	cath	cath	NOUN
taxlaw-2856	386	29	.	.	PUNCT
taxlaw-2856	387	1	u.	u.	PROPN
taxlaw-2856	387	2	l.	l.	PROPN
taxlaw-2856	387	3	rev	rev	PROPN
taxlaw-2856	387	4	.	.	PROPN
taxlaw-2856	387	5	955	955	NUM
taxlaw-2856	387	6	,	,	PUNCT
taxlaw-2856	387	7	1000	1000	NUM
taxlaw-2856	387	8	(	(	PUNCT
taxlaw-2856	387	9	2012	2012	NUM
taxlaw-2856	387	10	)	)	PUNCT
taxlaw-2856	387	11	(	(	PUNCT
taxlaw-2856	387	12	“	"	PUNCT
taxlaw-2856	387	13	corporations	corporation	NOUN
taxlaw-2856	387	14	have	have	AUX
taxlaw-2856	387	15	control	control	NOUN
taxlaw-2856	387	16	over	over	ADP
taxlaw-2856	387	17	resources	resource	NOUN
taxlaw-2856	387	18	,	,	PUNCT
taxlaw-2856	387	19	but	but	CCONJ
taxlaw-2856	387	20	,	,	PUNCT
taxlaw-2856	387	21	as	as	ADP
taxlaw-2856	387	22	artificial	artificial	ADJ
taxlaw-2856	387	23	persons	person	NOUN
taxlaw-2856	387	24	,	,	PUNCT
taxlaw-2856	387	25	their	their	PRON
taxlaw-2856	387	26	relation	relation	NOUN
taxlaw-2856	387	27	to	to	ADP
taxlaw-2856	387	28	the	the	DET
taxlaw-2856	387	29	state	state	NOUN
taxlaw-2856	387	30	and	and	CCONJ
taxlaw-2856	387	31	society	society	NOUN
taxlaw-2856	387	32	can	can	AUX
taxlaw-2856	387	33	not	not	PART
taxlaw-2856	387	34	be	be	AUX
taxlaw-2856	387	35	described	describe	VERB
taxlaw-2856	387	36	in	in	ADP
taxlaw-2856	387	37	the	the	DET
taxlaw-2856	387	38	same	same	ADJ
taxlaw-2856	387	39	way	way	NOUN
taxlaw-2856	387	40	as	as	ADP
taxlaw-2856	387	41	individuals	individual	NOUN
taxlaw-2856	387	42	.	.	PUNCT
taxlaw-2856	387	43	”	"	PUNCT
taxlaw-2856	387	44	)	)	PUNCT
taxlaw-2856	387	45	(	(	PUNCT
taxlaw-2856	387	46	footnote	footnote	VERB
taxlaw-2856	387	47	omitted	omit	VERB
taxlaw-2856	387	48	)	)	PUNCT
taxlaw-2856	387	49	;	;	PUNCT
taxlaw-2856	387	50	fleming	fleme	VERB
taxlaw-2856	387	51	et	et	PROPN
taxlaw-2856	387	52	al	al	PROPN
taxlaw-2856	387	53	.	.	PROPN
taxlaw-2856	387	54	,	,	PUNCT
taxlaw-2856	387	55	supra	supra	PROPN
taxlaw-2856	387	56	note	note	PROPN
taxlaw-2856	387	57	27	27	NUM
taxlaw-2856	387	58	,	,	PUNCT
taxlaw-2856	387	59	at	at	ADP
taxlaw-2856	387	60	319	319	NUM
taxlaw-2856	387	61	(	(	PUNCT
taxlaw-2856	387	62	“	"	PUNCT
taxlaw-2856	387	63	this	this	DET
taxlaw-2856	387	64	taxation	taxation	NOUN
taxlaw-2856	387	65	scheme	scheme	NOUN
taxlaw-2856	387	66	can	can	AUX
taxlaw-2856	387	67	not	not	PART
taxlaw-2856	387	68	be	be	AUX
taxlaw-2856	387	69	explained	explain	VERB
taxlaw-2856	387	70	on	on	ADP
taxlaw-2856	387	71	ability	ability	NOUN
taxlaw-2856	387	72	-	-	PUNCT
taxlaw-2856	387	73	to	to	ADP
taxlaw-2856	387	74	-	-	PUNCT
taxlaw-2856	387	75	pay	pay	NOUN
taxlaw-2856	387	76	grounds	ground	NOUN
taxlaw-2856	387	77	because	because	SCONJ
taxlaw-2856	387	78	liability	liability	NOUN
taxlaw-2856	387	79	under	under	ADP
taxlaw-2856	387	80	the	the	DET
taxlaw-2856	387	81	corporate	corporate	ADJ
taxlaw-2856	387	82	-	-	PUNCT
taxlaw-2856	387	83	level	level	NOUN
taxlaw-2856	387	84	tax	tax	NOUN
taxlaw-2856	387	85	is	be	AUX
taxlaw-2856	387	86	calibrated	calibrate	VERB
taxlaw-2856	387	87	to	to	ADP
taxlaw-2856	387	88	the	the	DET
taxlaw-2856	387	89	taxable	taxable	ADJ
taxlaw-2856	387	90	income	income	NOUN
taxlaw-2856	387	91	of	of	ADP
taxlaw-2856	387	92	the	the	DET
taxlaw-2856	387	93	corporation	corporation	NOUN
taxlaw-2856	387	94	and	and	CCONJ
taxlaw-2856	387	95	bears	bear	VERB
taxlaw-2856	387	96	no	no	DET
taxlaw-2856	387	97	necessary	necessary	ADJ
taxlaw-2856	387	98	relationship	relationship	NOUN
taxlaw-2856	387	99	to	to	ADP
taxlaw-2856	387	100	the	the	DET
taxlaw-2856	387	101	respective	respective	ADJ
taxlaw-2856	387	102	abilities	ability	NOUN
taxlaw-2856	387	103	to	to	PART
taxlaw-2856	387	104	pay	pay	VERB
taxlaw-2856	387	105	of	of	ADP
taxlaw-2856	387	106	any	any	DET
taxlaw-2856	387	107	individuals	individual	NOUN
taxlaw-2856	387	108	.	.	PUNCT
taxlaw-2856	387	109	”	"	PUNCT
taxlaw-2856	387	110	)	)	PUNCT
taxlaw-2856	387	111	(	(	PUNCT
taxlaw-2856	387	112	footnote	footnote	VERB
taxlaw-2856	387	113	omitted	omit	VERB
taxlaw-2856	387	114	)	)	PUNCT
taxlaw-2856	387	115	;	;	PUNCT
taxlaw-2856	387	116	shaviro	shaviro	NOUN
taxlaw-2856	387	117	,	,	PUNCT
taxlaw-2856	387	118	supra	supra	PROPN
taxlaw-2856	387	119	note	note	NOUN
taxlaw-2856	387	120	12	12	NUM
taxlaw-2856	387	121	,	,	PUNCT
taxlaw-2856	387	122	at	at	ADP
taxlaw-2856	387	123	395	395	NUM
taxlaw-2856	387	124	(	(	PUNCT
taxlaw-2856	387	125	“	"	PUNCT
taxlaw-2856	387	126	[	[	X
taxlaw-2856	387	127	c]orporations	c]orporation	NOUN
taxlaw-2856	387	128	are	be	AUX
taxlaw-2856	387	129	not	not	PART
taxlaw-2856	387	130	sentient	sentient	ADJ
taxlaw-2856	387	131	beings	being	NOUN
taxlaw-2856	387	132	,	,	PUNCT
taxlaw-2856	387	133	and	and	CCONJ
taxlaw-2856	387	134	can	can	AUX
taxlaw-2856	387	135	not	not	PART
taxlaw-2856	387	136	feel	feel	VERB
taxlaw-2856	387	137	benefits	benefit	NOUN
taxlaw-2856	387	138	or	or	CCONJ
taxlaw-2856	387	139	burdens	burden	NOUN
taxlaw-2856	387	140	.	.	PUNCT
taxlaw-2856	388	1	thus	thus	ADV
taxlaw-2856	388	2	,	,	PUNCT
taxlaw-2856	388	3	they	they	PRON
taxlaw-2856	388	4	are	be	AUX
taxlaw-2856	388	5	not	not	PART
taxlaw-2856	388	6	directly	directly	ADV
taxlaw-2856	388	7	of	of	ADP
taxlaw-2856	388	8	normative	normative	ADJ
taxlaw-2856	388	9	interest	interest	NOUN
taxlaw-2856	388	10	.	.	PUNCT
taxlaw-2856	389	1	relevant	relevant	ADJ
taxlaw-2856	389	2	distributional	distributional	ADJ
taxlaw-2856	389	3	goals	goal	NOUN
taxlaw-2856	389	4	can	can	AUX
taxlaw-2856	389	5	only	only	ADV
taxlaw-2856	389	6	relate	relate	VERB
taxlaw-2856	389	7	to	to	ADP
taxlaw-2856	389	8	people	people	NOUN
taxlaw-2856	389	9	.	.	PUNCT
taxlaw-2856	389	10	”	"	PUNCT
taxlaw-2856	389	11	)	)	PUNCT
taxlaw-2856	389	12	.	.	PUNCT
taxlaw-2856	390	1	2017	2017	NUM
taxlaw-2856	390	2	]	]	PUNCT
taxlaw-2856	390	3	the	the	DET
taxlaw-2856	390	4	myth	myth	NOUN
taxlaw-2856	390	5	of	of	ADP
taxlaw-2856	390	6	corporate	corporate	ADJ
taxlaw-2856	390	7	tax	tax	NOUN
taxlaw-2856	390	8	residence	residence	NOUN
taxlaw-2856	390	9	21	21	NUM
taxlaw-2856	390	10	individuals	individual	NOUN
taxlaw-2856	390	11	rather	rather	ADV
taxlaw-2856	390	12	than	than	ADP
taxlaw-2856	390	13	the	the	DET
taxlaw-2856	390	14	success	success	NOUN
taxlaw-2856	390	15	or	or	CCONJ
taxlaw-2856	390	16	failure	failure	NOUN
taxlaw-2856	390	17	of	of	ADP
taxlaw-2856	390	18	the	the	DET
taxlaw-2856	390	19	corporation	corporation	NOUN
taxlaw-2856	390	20	that	that	PRON
taxlaw-2856	390	21	has	have	VERB
taxlaw-2856	390	22	normative	normative	ADJ
taxlaw-2856	390	23	and	and	CCONJ
taxlaw-2856	390	24	economic	economic	ADJ
taxlaw-2856	390	25	import.74	import.74	NOUN
taxlaw-2856	390	26	in	in	ADP
taxlaw-2856	390	27	the	the	DET
taxlaw-2856	390	28	literal	literal	ADJ
taxlaw-2856	390	29	,	,	PUNCT
taxlaw-2856	390	30	descriptive	descriptive	ADJ
taxlaw-2856	390	31	sense	sense	NOUN
taxlaw-2856	390	32	of	of	ADP
taxlaw-2856	390	33	the	the	DET
taxlaw-2856	390	34	term	term	NOUN
taxlaw-2856	390	35	,	,	PUNCT
taxlaw-2856	390	36	a	a	DET
taxlaw-2856	390	37	corporation	corporation	NOUN
taxlaw-2856	390	38	has	have	VERB
taxlaw-2856	390	39	an	an	DET
taxlaw-2856	390	40	ability	ability	NOUN
taxlaw-2856	390	41	-	-	PUNCT
taxlaw-2856	390	42	to	to	ADP
taxlaw-2856	390	43	-	-	PUNCT
taxlaw-2856	390	44	pay	pay	NOUN
taxlaw-2856	390	45	tax	tax	NOUN
taxlaw-2856	390	46	.	.	PUNCT
taxlaw-2856	391	1	its	its	PRON
taxlaw-2856	391	2	ability	ability	NOUN
taxlaw-2856	391	3	-	-	PUNCT
taxlaw-2856	391	4	to	to	ADP
taxlaw-2856	391	5	-	-	PUNCT
taxlaw-2856	391	6	pay	pay	NOUN
taxlaw-2856	391	7	is	be	AUX
taxlaw-2856	391	8	equal	equal	ADJ
taxlaw-2856	391	9	to	to	ADP
taxlaw-2856	391	10	its	its	PRON
taxlaw-2856	391	11	net	net	ADJ
taxlaw-2856	391	12	equity	equity	NOUN
taxlaw-2856	391	13	,	,	PUNCT
taxlaw-2856	391	14	the	the	DET
taxlaw-2856	391	15	totality	totality	NOUN
taxlaw-2856	391	16	of	of	ADP
taxlaw-2856	391	17	its	its	PRON
taxlaw-2856	391	18	assets	asset	NOUN
taxlaw-2856	391	19	,	,	PUNCT
taxlaw-2856	391	20	or	or	CCONJ
taxlaw-2856	391	21	the	the	DET
taxlaw-2856	391	22	whole	whole	NOUN
taxlaw-2856	391	23	of	of	ADP
taxlaw-2856	391	24	its	its	PRON
taxlaw-2856	391	25	income	income	NOUN
taxlaw-2856	391	26	:	:	PUNCT
taxlaw-2856	391	27	the	the	DET
taxlaw-2856	391	28	government	government	NOUN
taxlaw-2856	391	29	simply	simply	ADV
taxlaw-2856	391	30	can	can	AUX
taxlaw-2856	391	31	not	not	PART
taxlaw-2856	391	32	take	take	VERB
taxlaw-2856	391	33	more	more	ADJ
taxlaw-2856	391	34	than	than	ADP
taxlaw-2856	391	35	that	that	DET
taxlaw-2856	391	36	amount.75	amount.75	PROPN
taxlaw-2856	391	37	however	however	ADV
taxlaw-2856	391	38	,	,	PUNCT
taxlaw-2856	391	39	we	we	PRON
taxlaw-2856	391	40	have	have	AUX
taxlaw-2856	391	41	already	already	ADV
taxlaw-2856	391	42	noted	note	VERB
taxlaw-2856	391	43	that	that	SCONJ
taxlaw-2856	391	44	in	in	ADP
taxlaw-2856	391	45	the	the	DET
taxlaw-2856	391	46	context	context	NOUN
taxlaw-2856	391	47	of	of	ADP
taxlaw-2856	391	48	tax	tax	NOUN
taxlaw-2856	391	49	policy	policy	NOUN
taxlaw-2856	391	50	,	,	PUNCT
taxlaw-2856	391	51	the	the	DET
taxlaw-2856	391	52	concept	concept	NOUN
taxlaw-2856	391	53	of	of	ADP
taxlaw-2856	391	54	ability	ability	NOUN
taxlaw-2856	391	55	-	-	PUNCT
taxlaw-2856	391	56	to	to	ADP
taxlaw-2856	391	57	-	-	PUNCT
taxlaw-2856	391	58	pay	pay	NOUN
taxlaw-2856	391	59	is	be	AUX
taxlaw-2856	391	60	not	not	PART
taxlaw-2856	391	61	descriptive	descriptive	ADJ
taxlaw-2856	391	62	or	or	CCONJ
taxlaw-2856	391	63	absolute	absolute	ADJ
taxlaw-2856	391	64	,	,	PUNCT
taxlaw-2856	391	65	but	but	CCONJ
taxlaw-2856	391	66	rather	rather	ADV
taxlaw-2856	391	67	prescriptive	prescriptive	NOUN
taxlaw-2856	391	68	and	and	CCONJ
taxlaw-2856	391	69	relative.76	relative.76	NOUN
taxlaw-2856	391	70	it	it	PRON
taxlaw-2856	391	71	compares	compare	VERB
taxlaw-2856	391	72	the	the	DET
taxlaw-2856	391	73	effect	effect	NOUN
taxlaw-2856	391	74	of	of	ADP
taxlaw-2856	391	75	paying	pay	VERB
taxlaw-2856	391	76	tax	tax	NOUN
taxlaw-2856	391	77	on	on	ADP
taxlaw-2856	391	78	the	the	DET
taxlaw-2856	391	79	welfare	welfare	NOUN
taxlaw-2856	391	80	of	of	ADP
taxlaw-2856	391	81	various	various	ADJ
taxlaw-2856	391	82	taxpayers	taxpayer	NOUN
taxlaw-2856	391	83	and	and	CCONJ
taxlaw-2856	391	84	evaluates	evaluate	NOUN
taxlaw-2856	391	85	which	which	DET
taxlaw-2856	391	86	tax	tax	NOUN
taxlaw-2856	391	87	schemes	scheme	NOUN
taxlaw-2856	391	88	most	most	ADV
taxlaw-2856	391	89	closely	closely	ADV
taxlaw-2856	391	90	conform	conform	VERB
taxlaw-2856	391	91	to	to	ADP
taxlaw-2856	391	92	the	the	DET
taxlaw-2856	391	93	relevant	relevant	ADJ
taxlaw-2856	391	94	conception	conception	NOUN
taxlaw-2856	391	95	of	of	ADP
taxlaw-2856	391	96	distributive	distributive	ADJ
taxlaw-2856	391	97	justice	justice	NOUN
taxlaw-2856	391	98	.	.	PUNCT
taxlaw-2856	392	1	in	in	ADP
taxlaw-2856	392	2	this	this	DET
taxlaw-2856	392	3	sense	sense	NOUN
taxlaw-2856	392	4	of	of	ADP
taxlaw-2856	392	5	the	the	DET
taxlaw-2856	392	6	term	term	NOUN
taxlaw-2856	392	7	,	,	PUNCT
taxlaw-2856	392	8	corporations	corporation	NOUN
taxlaw-2856	392	9	have	have	VERB
taxlaw-2856	392	10	no	no	DET
taxlaw-2856	392	11	ability	ability	NOUN
taxlaw-2856	392	12	-	-	PUNCT
taxlaw-2856	392	13	to	to	ADP
taxlaw-2856	392	14	-	-	PUNCT
taxlaw-2856	392	15	pay	pay	VERB
taxlaw-2856	392	16	tax	tax	NOUN
taxlaw-2856	392	17	because	because	SCONJ
taxlaw-2856	392	18	there	there	PRON
taxlaw-2856	392	19	is	be	VERB
taxlaw-2856	392	20	no	no	DET
taxlaw-2856	392	21	such	such	ADJ
taxlaw-2856	392	22	thing	thing	NOUN
taxlaw-2856	392	23	as	as	ADP
taxlaw-2856	392	24	the	the	DET
taxlaw-2856	392	25	welfare	welfare	NOUN
taxlaw-2856	392	26	of	of	ADP
taxlaw-2856	392	27	a	a	DET
taxlaw-2856	392	28	corporation.77	corporation.77	NOUN
taxlaw-2856	392	29	the	the	DET
taxlaw-2856	392	30	primary	primary	ADJ
taxlaw-2856	392	31	purpose	purpose	NOUN
taxlaw-2856	392	32	for	for	ADP
taxlaw-2856	392	33	distinguishing	distinguish	VERB
taxlaw-2856	392	34	between	between	ADP
taxlaw-2856	392	35	residents	resident	NOUN
taxlaw-2856	392	36	and	and	CCONJ
taxlaw-2856	392	37	non	non	NOUN
taxlaw-2856	392	38	-	-	NOUN
taxlaw-2856	392	39	residents	resident	NOUN
taxlaw-2856	392	40	is	be	AUX
taxlaw-2856	392	41	that	that	SCONJ
taxlaw-2856	392	42	residents	resident	NOUN
taxlaw-2856	392	43	and	and	CCONJ
taxlaw-2856	392	44	only	only	ADV
taxlaw-2856	392	45	residents	resident	NOUN
taxlaw-2856	392	46	are	be	AUX
taxlaw-2856	392	47	properly	properly	ADV
taxlaw-2856	392	48	subject	subject	ADJ
taxlaw-2856	392	49	to	to	ADP
taxlaw-2856	392	50	ability	ability	NOUN
taxlaw-2856	392	51	-	-	PUNCT
taxlaw-2856	392	52	to	to	ADP
taxlaw-2856	392	53	-	-	PUNCT
taxlaw-2856	392	54	pay	pay	VERB
taxlaw-2856	392	55	taxation	taxation	NOUN
taxlaw-2856	392	56	.	.	PUNCT
taxlaw-2856	393	1	the	the	DET
taxlaw-2856	393	2	fact	fact	NOUN
taxlaw-2856	393	3	that	that	SCONJ
taxlaw-2856	393	4	the	the	DET
taxlaw-2856	393	5	principle	principle	NOUN
taxlaw-2856	393	6	of	of	ADP
taxlaw-2856	393	7	ability	ability	NOUN
taxlaw-2856	393	8	-	-	PUNCT
taxlaw-2856	393	9	to	to	ADP
taxlaw-2856	393	10	-	-	PUNCT
taxlaw-2856	393	11	pay	pay	NOUN
taxlaw-2856	393	12	is	be	AUX
taxlaw-2856	393	13	inapplicable	inapplicable	ADJ
taxlaw-2856	393	14	to	to	ADP
taxlaw-2856	393	15	the	the	DET
taxlaw-2856	393	16	corporate	corporate	ADJ
taxlaw-2856	393	17	entity	entity	NOUN
taxlaw-2856	393	18	means	mean	VERB
taxlaw-2856	393	19	that	that	DET
taxlaw-2856	393	20	residence	residence	NOUN
taxlaw-2856	393	21	too	too	ADV
taxlaw-2856	393	22	is	be	AUX
taxlaw-2856	393	23	inapplicable	inapplicable	ADJ
taxlaw-2856	393	24	to	to	ADP
taxlaw-2856	393	25	the	the	DET
taxlaw-2856	393	26	corporate	corporate	ADJ
taxlaw-2856	393	27	entity	entity	NOUN
taxlaw-2856	393	28	.	.	PUNCT
taxlaw-2856	394	1	b.	b.	PROPN
taxlaw-2856	395	1	personal	personal	ADJ
taxlaw-2856	395	2	connections	connection	NOUN
taxlaw-2856	395	3	the	the	DET
taxlaw-2856	395	4	principle	principle	NOUN
taxlaw-2856	395	5	of	of	ADP
taxlaw-2856	395	6	ability	ability	NOUN
taxlaw-2856	395	7	-	-	PUNCT
taxlaw-2856	395	8	to	to	ADP
taxlaw-2856	395	9	-	-	PUNCT
taxlaw-2856	395	10	pay	pay	NOUN
taxlaw-2856	395	11	applies	applie	NOUN
taxlaw-2856	395	12	to	to	ADP
taxlaw-2856	395	13	those	those	PRON
taxlaw-2856	395	14	with	with	ADP
taxlaw-2856	395	15	a	a	DET
taxlaw-2856	395	16	substantial	substantial	ADJ
taxlaw-2856	395	17	personal	personal	ADJ
taxlaw-2856	395	18	connection	connection	NOUN
taxlaw-2856	395	19	to	to	ADP
taxlaw-2856	395	20	the	the	DET
taxlaw-2856	395	21	country	country	NOUN
taxlaw-2856	395	22	concerned.78	concerned.78	VERB
taxlaw-2856	395	23	purely	purely	ADV
taxlaw-2856	395	24	economic	economic	ADJ
taxlaw-2856	395	25	connections	connection	NOUN
taxlaw-2856	395	26	,	,	PUNCT
taxlaw-2856	395	27	however	however	ADV
taxlaw-2856	395	28	extensive	extensive	ADJ
taxlaw-2856	395	29	,	,	PUNCT
taxlaw-2856	395	30	are	be	AUX
taxlaw-2856	395	31	in	in	ADP
taxlaw-2856	395	32	themselves	themselves	PRON
taxlaw-2856	395	33	insufficient	insufficient	ADJ
taxlaw-2856	395	34	to	to	PART
taxlaw-2856	395	35	invoke	invoke	VERB
taxlaw-2856	395	36	the	the	DET
taxlaw-2856	395	37	rights	right	NOUN
taxlaw-2856	395	38	and	and	CCONJ
taxlaw-2856	395	39	obligations	obligation	NOUN
taxlaw-2856	395	40	of	of	ADP
taxlaw-2856	395	41	distributive	distributive	ADJ
taxlaw-2856	395	42	justice	justice	NOUN
taxlaw-2856	395	43	that	that	PRON
taxlaw-2856	395	44	underlie	underlie	VERB
taxlaw-2856	395	45	ability	ability	NOUN
taxlaw-2856	395	46	-	-	PUNCT
taxlaw-2856	395	47	to	to	ADP
taxlaw-2856	395	48	-	-	PUNCT
taxlaw-2856	395	49	pay	pay	VERB
taxlaw-2856	395	50	taxation	taxation	NOUN
taxlaw-2856	395	51	.	.	PUNCT
taxlaw-2856	396	1	granted	grant	VERB
taxlaw-2856	396	2	,	,	PUNCT
taxlaw-2856	396	3	in	in	ADP
taxlaw-2856	396	4	borderline	borderline	NOUN
taxlaw-2856	396	5	cases	case	NOUN
taxlaw-2856	396	6	,	,	PUNCT
taxlaw-2856	396	7	when	when	SCONJ
taxlaw-2856	396	8	an	an	DET
taxlaw-2856	396	9	individual	individual	NOUN
taxlaw-2856	396	10	has	have	VERB
taxlaw-2856	396	11	strong	strong	ADJ
taxlaw-2856	396	12	personal	personal	ADJ
taxlaw-2856	396	13	connections	connection	NOUN
taxlaw-2856	396	14	to	to	ADP
taxlaw-2856	396	15	more	more	ADJ
taxlaw-2856	396	16	than	than	ADP
taxlaw-2856	396	17	one	one	NUM
taxlaw-2856	396	18	country	country	NOUN
taxlaw-2856	396	19	,	,	PUNCT
taxlaw-2856	396	20	economic	economic	ADJ
taxlaw-2856	396	21	connections	connection	NOUN
taxlaw-2856	396	22	might	might	AUX
taxlaw-2856	396	23	be	be	AUX
taxlaw-2856	396	24	relevant	relevant	ADJ
taxlaw-2856	396	25	in	in	ADP
taxlaw-2856	396	26	determining	determine	VERB
taxlaw-2856	396	27	residence	residence	NOUN
taxlaw-2856	396	28	.	.	PUNCT
taxlaw-2856	397	1	for	for	ADP
taxlaw-2856	397	2	example	example	NOUN
taxlaw-2856	397	3	,	,	PUNCT
taxlaw-2856	397	4	most	most	ADJ
taxlaw-2856	397	5	income	income	NOUN
taxlaw-2856	397	6	tax	tax	NOUN
taxlaw-2856	397	7	treaties	treaty	NOUN
taxlaw-2856	397	8	include	include	VERB
taxlaw-2856	397	9	among	among	ADP
taxlaw-2856	397	10	their	their	PRON
taxlaw-2856	397	11	“	"	PUNCT
taxlaw-2856	397	12	tie	tie	NOUN
taxlaw-2856	397	13	-	-	PUNCT
taxlaw-2856	397	14	breaking	breaking	NOUN
taxlaw-2856	397	15	”	"	PUNCT
taxlaw-2856	397	16	rules	rule	NOUN
taxlaw-2856	397	17	,	,	PUNCT
taxlaw-2856	397	18	used	use	VERB
taxlaw-2856	397	19	to	to	PART
taxlaw-2856	397	20	assign	assign	VERB
taxlaw-2856	397	21	residence	residence	NOUN
taxlaw-2856	397	22	when	when	SCONJ
taxlaw-2856	397	23	an	an	DET
taxlaw-2856	397	24	individual	individual	NOUN
taxlaw-2856	397	25	is	be	AUX
taxlaw-2856	397	26	a	a	DET
taxlaw-2856	397	27	resident	resident	NOUN
taxlaw-2856	397	28	of	of	ADP
taxlaw-2856	397	29	both	both	DET
taxlaw-2856	397	30	contracting	contract	VERB
taxlaw-2856	397	31	states	state	NOUN
taxlaw-2856	397	32	under	under	ADP
taxlaw-2856	397	33	their	their	PRON
taxlaw-2856	397	34	domestic	domestic	ADJ
taxlaw-2856	397	35	laws	law	NOUN
taxlaw-2856	397	36	,	,	PUNCT
taxlaw-2856	397	37	a	a	DET
taxlaw-2856	397	38	reference	reference	NOUN
taxlaw-2856	397	39	to	to	ADP
taxlaw-2856	397	40	the	the	DET
taxlaw-2856	397	41	country	country	NOUN
taxlaw-2856	397	42	“	"	PUNCT
taxlaw-2856	397	43	with	with	ADP
taxlaw-2856	397	44	which	which	PRON
taxlaw-2856	397	45	his	his	PRON
taxlaw-2856	397	46	personal	personal	ADJ
taxlaw-2856	397	47	and	and	CCONJ
taxlaw-2856	397	48	economic	economic	ADJ
taxlaw-2856	397	49	relations	relation	NOUN
taxlaw-2856	397	50	are	be	AUX
taxlaw-2856	397	51	closer	close	ADJ
taxlaw-2856	397	52	(	(	PUNCT
taxlaw-2856	397	53	center	center	NOUN
taxlaw-2856	397	54	of	of	ADP
taxlaw-2856	397	55	vital	vital	ADJ
taxlaw-2856	397	56	interests).”79	interests).”79	PUNCT
taxlaw-2856	397	57	nevertheless	nevertheless	ADV
taxlaw-2856	397	58	,	,	PUNCT
taxlaw-2856	397	59	74	74	NUM
taxlaw-2856	397	60	despite	despite	SCONJ
taxlaw-2856	397	61	its	its	PRON
taxlaw-2856	397	62	reputation	reputation	NOUN
taxlaw-2856	397	63	as	as	ADP
taxlaw-2856	397	64	the	the	DET
taxlaw-2856	397	65	dismal	dismal	ADJ
taxlaw-2856	397	66	science	science	NOUN
taxlaw-2856	397	67	,	,	PUNCT
taxlaw-2856	397	68	“	"	PUNCT
taxlaw-2856	397	69	[	[	X
taxlaw-2856	397	70	t]he	t]he	ADV
taxlaw-2856	397	71	ultimate	ultimate	ADJ
taxlaw-2856	397	72	goal	goal	NOUN
taxlaw-2856	397	73	of	of	ADP
taxlaw-2856	397	74	economic	economic	ADJ
taxlaw-2856	397	75	science	science	NOUN
taxlaw-2856	397	76	is	be	AUX
taxlaw-2856	397	77	to	to	PART
taxlaw-2856	397	78	improve	improve	VERB
taxlaw-2856	397	79	the	the	DET
taxlaw-2856	397	80	living	living	NOUN
taxlaw-2856	397	81	conditions	condition	NOUN
taxlaw-2856	397	82	of	of	ADP
taxlaw-2856	397	83	people	people	NOUN
taxlaw-2856	397	84	in	in	ADP
taxlaw-2856	397	85	their	their	PRON
taxlaw-2856	397	86	everyday	everyday	ADJ
taxlaw-2856	397	87	lives	life	NOUN
taxlaw-2856	397	88	.	.	PUNCT
taxlaw-2856	397	89	”	"	PUNCT
taxlaw-2856	398	1	paul	paul	PROPN
taxlaw-2856	398	2	a.	a.	PROPN
taxlaw-2856	398	3	samuelson	samuelson	PROPN
taxlaw-2856	398	4	&	&	CCONJ
taxlaw-2856	398	5	william	william	PROPN
taxlaw-2856	398	6	d.	d.	PROPN
taxlaw-2856	398	7	nordhaus	nordhaus	PROPN
taxlaw-2856	398	8	,	,	PUNCT
taxlaw-2856	398	9	economics	economic	NOUN
taxlaw-2856	398	10	7	7	NUM
taxlaw-2856	398	11	(	(	PUNCT
taxlaw-2856	398	12	2010	2010	NUM
taxlaw-2856	398	13	)	)	PUNCT
taxlaw-2856	398	14	.	.	PUNCT
taxlaw-2856	399	1	75	75	NUM
taxlaw-2856	400	1	whether	whether	SCONJ
taxlaw-2856	400	2	the	the	DET
taxlaw-2856	400	3	measure	measure	NOUN
taxlaw-2856	400	4	of	of	ADP
taxlaw-2856	400	5	descriptive	descriptive	ADJ
taxlaw-2856	400	6	(	(	PUNCT
taxlaw-2856	400	7	as	as	SCONJ
taxlaw-2856	400	8	opposed	oppose	VERB
taxlaw-2856	400	9	to	to	ADP
taxlaw-2856	400	10	normative	normative	ADJ
taxlaw-2856	400	11	)	)	PUNCT
taxlaw-2856	400	12	ability	ability	NOUN
taxlaw-2856	400	13	-	-	PUNCT
taxlaw-2856	400	14	to	to	ADP
taxlaw-2856	400	15	-	-	PUNCT
taxlaw-2856	400	16	pay	pay	NOUN
taxlaw-2856	400	17	is	be	AUX
taxlaw-2856	400	18	equity	equity	NOUN
taxlaw-2856	400	19	,	,	PUNCT
taxlaw-2856	400	20	assets	asset	NOUN
taxlaw-2856	400	21	,	,	PUNCT
taxlaw-2856	400	22	or	or	CCONJ
taxlaw-2856	400	23	income	income	NOUN
taxlaw-2856	400	24	is	be	AUX
taxlaw-2856	400	25	a	a	DET
taxlaw-2856	400	26	matter	matter	NOUN
taxlaw-2856	400	27	of	of	ADP
taxlaw-2856	400	28	definition	definition	NOUN
taxlaw-2856	400	29	.	.	PUNCT
taxlaw-2856	401	1	if	if	SCONJ
taxlaw-2856	401	2	ability	ability	NOUN
taxlaw-2856	401	3	-	-	PUNCT
taxlaw-2856	401	4	to	to	ADP
taxlaw-2856	401	5	-	-	PUNCT
taxlaw-2856	401	6	pay	pay	NOUN
taxlaw-2856	401	7	means	mean	VERB
taxlaw-2856	401	8	the	the	DET
taxlaw-2856	401	9	most	most	ADJ
taxlaw-2856	401	10	that	that	PRON
taxlaw-2856	401	11	a	a	DET
taxlaw-2856	401	12	corporation	corporation	NOUN
taxlaw-2856	401	13	could	could	AUX
taxlaw-2856	401	14	pay	pay	VERB
taxlaw-2856	401	15	while	while	SCONJ
taxlaw-2856	401	16	retaining	retain	VERB
taxlaw-2856	401	17	enough	enough	ADJ
taxlaw-2856	401	18	assets	asset	NOUN
taxlaw-2856	401	19	to	to	PART
taxlaw-2856	401	20	repay	repay	VERB
taxlaw-2856	401	21	its	its	PRON
taxlaw-2856	401	22	creditors	creditor	NOUN
taxlaw-2856	401	23	,	,	PUNCT
taxlaw-2856	401	24	then	then	ADV
taxlaw-2856	401	25	its	its	PRON
taxlaw-2856	401	26	ability	ability	NOUN
taxlaw-2856	401	27	-	-	PUNCT
taxlaw-2856	401	28	to	to	ADP
taxlaw-2856	401	29	-	-	PUNCT
taxlaw-2856	401	30	pay	pay	NOUN
taxlaw-2856	401	31	is	be	AUX
taxlaw-2856	401	32	equal	equal	ADJ
taxlaw-2856	401	33	to	to	ADP
taxlaw-2856	401	34	its	its	PRON
taxlaw-2856	401	35	equity	equity	NOUN
taxlaw-2856	401	36	.	.	PUNCT
taxlaw-2856	402	1	if	if	SCONJ
taxlaw-2856	402	2	ability	ability	NOUN
taxlaw-2856	402	3	-	-	PUNCT
taxlaw-2856	402	4	to	to	ADP
taxlaw-2856	402	5	-	-	PUNCT
taxlaw-2856	402	6	pay	pay	NOUN
taxlaw-2856	402	7	means	mean	VERB
taxlaw-2856	402	8	the	the	DET
taxlaw-2856	402	9	most	most	ADJ
taxlaw-2856	402	10	the	the	DET
taxlaw-2856	402	11	government	government	NOUN
taxlaw-2856	402	12	could	could	AUX
taxlaw-2856	402	13	take	take	VERB
taxlaw-2856	402	14	without	without	ADP
taxlaw-2856	402	15	regard	regard	NOUN
taxlaw-2856	402	16	to	to	ADP
taxlaw-2856	402	17	the	the	DET
taxlaw-2856	402	18	claims	claim	NOUN
taxlaw-2856	402	19	of	of	ADP
taxlaw-2856	402	20	creditors	creditor	NOUN
taxlaw-2856	402	21	,	,	PUNCT
taxlaw-2856	402	22	then	then	ADV
taxlaw-2856	402	23	the	the	DET
taxlaw-2856	402	24	corporation	corporation	NOUN
taxlaw-2856	402	25	’s	’s	PART
taxlaw-2856	402	26	ability	ability	NOUN
taxlaw-2856	402	27	-	-	PUNCT
taxlaw-2856	402	28	topay	topay	NOUN
taxlaw-2856	402	29	is	be	AUX
taxlaw-2856	402	30	equal	equal	ADJ
taxlaw-2856	402	31	to	to	ADP
taxlaw-2856	402	32	the	the	DET
taxlaw-2856	402	33	totality	totality	NOUN
taxlaw-2856	402	34	of	of	ADP
taxlaw-2856	402	35	its	its	PRON
taxlaw-2856	402	36	assets	asset	NOUN
taxlaw-2856	402	37	(	(	PUNCT
taxlaw-2856	402	38	although	although	SCONJ
taxlaw-2856	402	39	one	one	PRON
taxlaw-2856	402	40	might	might	AUX
taxlaw-2856	402	41	reasonably	reasonably	ADV
taxlaw-2856	402	42	argue	argue	VERB
taxlaw-2856	402	43	that	that	SCONJ
taxlaw-2856	402	44	the	the	DET
taxlaw-2856	402	45	ability	ability	NOUN
taxlaw-2856	402	46	-	-	PUNCT
taxlaw-2856	402	47	to	to	ADP
taxlaw-2856	402	48	-	-	PUNCT
taxlaw-2856	402	49	pay	pay	NOUN
taxlaw-2856	402	50	of	of	ADP
taxlaw-2856	402	51	the	the	DET
taxlaw-2856	402	52	corporation	corporation	NOUN
taxlaw-2856	402	53	is	be	AUX
taxlaw-2856	402	54	limited	limit	VERB
taxlaw-2856	402	55	to	to	ADP
taxlaw-2856	402	56	its	its	PRON
taxlaw-2856	402	57	equity	equity	NOUN
taxlaw-2856	402	58	and	and	CCONJ
taxlaw-2856	402	59	that	that	SCONJ
taxlaw-2856	402	60	any	any	DET
taxlaw-2856	402	61	amount	amount	NOUN
taxlaw-2856	402	62	taken	take	VERB
taxlaw-2856	402	63	beyond	beyond	ADP
taxlaw-2856	402	64	that	that	PRON
taxlaw-2856	402	65	is	be	AUX
taxlaw-2856	402	66	part	part	NOUN
taxlaw-2856	402	67	of	of	ADP
taxlaw-2856	402	68	the	the	DET
taxlaw-2856	402	69	ability	ability	NOUN
taxlaw-2856	402	70	-	-	PUNCT
taxlaw-2856	402	71	to	to	ADP
taxlaw-2856	402	72	-	-	PUNCT
taxlaw-2856	402	73	pay	pay	NOUN
taxlaw-2856	402	74	of	of	ADP
taxlaw-2856	402	75	the	the	DET
taxlaw-2856	402	76	creditors	creditor	NOUN
taxlaw-2856	402	77	)	)	PUNCT
taxlaw-2856	402	78	.	.	PUNCT
taxlaw-2856	403	1	if	if	SCONJ
taxlaw-2856	403	2	ability	ability	NOUN
taxlaw-2856	403	3	-	-	PUNCT
taxlaw-2856	403	4	to	to	ADP
taxlaw-2856	403	5	-	-	PUNCT
taxlaw-2856	403	6	pay	pay	NOUN
taxlaw-2856	403	7	means	mean	VERB
taxlaw-2856	403	8	the	the	DET
taxlaw-2856	403	9	most	most	ADJ
taxlaw-2856	403	10	the	the	DET
taxlaw-2856	403	11	government	government	NOUN
taxlaw-2856	403	12	could	could	AUX
taxlaw-2856	403	13	take	take	VERB
taxlaw-2856	403	14	while	while	SCONJ
taxlaw-2856	403	15	allowing	allow	VERB
taxlaw-2856	403	16	the	the	DET
taxlaw-2856	403	17	corporation	corporation	NOUN
taxlaw-2856	403	18	to	to	PART
taxlaw-2856	403	19	continue	continue	VERB
taxlaw-2856	403	20	functioning	function	VERB
taxlaw-2856	403	21	indefinitely	indefinitely	ADV
taxlaw-2856	403	22	,	,	PUNCT
taxlaw-2856	403	23	then	then	ADV
taxlaw-2856	403	24	the	the	DET
taxlaw-2856	403	25	corporation	corporation	NOUN
taxlaw-2856	403	26	’s	’s	PART
taxlaw-2856	403	27	ability	ability	NOUN
taxlaw-2856	403	28	-	-	PUNCT
taxlaw-2856	403	29	to	to	ADP
taxlaw-2856	403	30	-	-	PUNCT
taxlaw-2856	403	31	pay	pay	NOUN
taxlaw-2856	403	32	is	be	AUX
taxlaw-2856	403	33	equal	equal	ADJ
taxlaw-2856	403	34	to	to	ADP
taxlaw-2856	403	35	the	the	DET
taxlaw-2856	403	36	whole	whole	NOUN
taxlaw-2856	403	37	of	of	ADP
taxlaw-2856	403	38	its	its	PRON
taxlaw-2856	403	39	periodic	periodic	ADJ
taxlaw-2856	403	40	income	income	NOUN
taxlaw-2856	403	41	.	.	PUNCT
taxlaw-2856	404	1	76	76	NUM
taxlaw-2856	404	2	see	see	VERB
taxlaw-2856	404	3	supra	supra	ADJ
taxlaw-2856	404	4	text	text	NOUN
taxlaw-2856	404	5	accompanying	accompanying	ADJ
taxlaw-2856	404	6	note	note	NOUN
taxlaw-2856	404	7	41	41	NUM
taxlaw-2856	404	8	.	.	PUNCT
taxlaw-2856	405	1	77	77	NUM
taxlaw-2856	405	2	joseph	joseph	PROPN
taxlaw-2856	405	3	m.	m.	PROPN
taxlaw-2856	405	4	dodge	dodge	PROPN
taxlaw-2856	405	5	,	,	PUNCT
taxlaw-2856	405	6	a	a	DET
taxlaw-2856	405	7	combined	combine	VERB
taxlaw-2856	405	8	mark	mark	NOUN
taxlaw-2856	405	9	-	-	PUNCT
taxlaw-2856	405	10	to	to	ADP
taxlaw-2856	405	11	-	-	PUNCT
taxlaw-2856	405	12	market	market	NOUN
taxlaw-2856	405	13	and	and	CCONJ
taxlaw-2856	405	14	pass	pass	VERB
taxlaw-2856	405	15	-	-	PUNCT
taxlaw-2856	405	16	through	through	ADP
taxlaw-2856	405	17	corporate	corporate	ADJ
taxlaw-2856	405	18	-	-	PUNCT
taxlaw-2856	405	19	shareholder	shareholder	NOUN
taxlaw-2856	405	20	integration	integration	NOUN
taxlaw-2856	405	21	proposal	proposal	NOUN
taxlaw-2856	405	22	,	,	PUNCT
taxlaw-2856	405	23	50	50	NUM
taxlaw-2856	405	24	tax	tax	NOUN
taxlaw-2856	405	25	l.	l.	PROPN
taxlaw-2856	405	26	rev	rev	PROPN
taxlaw-2856	405	27	.	.	PROPN
taxlaw-2856	405	28	265	265	NUM
taxlaw-2856	405	29	,	,	PUNCT
taxlaw-2856	405	30	274	274	NUM
taxlaw-2856	405	31	(	(	PUNCT
taxlaw-2856	405	32	1995	1995	NUM
taxlaw-2856	405	33	)	)	PUNCT
taxlaw-2856	405	34	(	(	PUNCT
taxlaw-2856	405	35	“	"	PUNCT
taxlaw-2856	405	36	the	the	DET
taxlaw-2856	405	37	ability	ability	NOUN
taxlaw-2856	405	38	to	to	PART
taxlaw-2856	405	39	pay	pay	VERB
taxlaw-2856	405	40	norm	norm	NOUN
taxlaw-2856	405	41	…	…	PUNCT
taxlaw-2856	405	42	is	be	AUX
taxlaw-2856	405	43	…	…	PUNCT
taxlaw-2856	405	44	a	a	DET
taxlaw-2856	405	45	maxim	maxim	NOUN
taxlaw-2856	405	46	…	…	PUNCT
taxlaw-2856	405	47	of	of	ADP
taxlaw-2856	405	48	tax	tax	NOUN
taxlaw-2856	405	49	fairness	fairness	NOUN
taxlaw-2856	405	50	,	,	PUNCT
taxlaw-2856	405	51	which	which	PRON
taxlaw-2856	405	52	has	have	VERB
taxlaw-2856	405	53	to	to	PART
taxlaw-2856	405	54	do	do	VERB
taxlaw-2856	405	55	with	with	ADP
taxlaw-2856	405	56	how	how	SCONJ
taxlaw-2856	405	57	the	the	DET
taxlaw-2856	405	58	aggregate	aggregate	ADJ
taxlaw-2856	405	59	burden	burden	NOUN
taxlaw-2856	405	60	of	of	ADP
taxlaw-2856	405	61	taxation	taxation	NOUN
taxlaw-2856	405	62	should	should	AUX
taxlaw-2856	405	63	be	be	AUX
taxlaw-2856	405	64	apportioned	apportion	VERB
taxlaw-2856	405	65	among	among	ADP
taxlaw-2856	405	66	individuals	individual	NOUN
taxlaw-2856	405	67	.	.	PUNCT
taxlaw-2856	406	1	thus	thus	ADV
taxlaw-2856	406	2	,	,	PUNCT
taxlaw-2856	406	3	saying	say	VERB
taxlaw-2856	406	4	that	that	SCONJ
taxlaw-2856	406	5	a	a	DET
taxlaw-2856	406	6	public	public	ADJ
taxlaw-2856	406	7	corporation	corporation	NOUN
taxlaw-2856	406	8	has	have	VERB
taxlaw-2856	406	9	a	a	DET
taxlaw-2856	406	10	separate	separate	ADJ
taxlaw-2856	406	11	ability	ability	NOUN
taxlaw-2856	406	12	to	to	PART
taxlaw-2856	406	13	pay	pay	VERB
taxlaw-2856	406	14	does	do	AUX
taxlaw-2856	406	15	not	not	PART
taxlaw-2856	406	16	justify	justify	VERB
taxlaw-2856	406	17	its	its	PRON
taxlaw-2856	406	18	being	be	AUX
taxlaw-2856	406	19	treated	treat	VERB
taxlaw-2856	406	20	as	as	ADP
taxlaw-2856	406	21	a	a	DET
taxlaw-2856	406	22	separate	separate	ADJ
taxlaw-2856	406	23	taxable	taxable	ADJ
taxlaw-2856	406	24	unit	unit	NOUN
taxlaw-2856	406	25	from	from	ADP
taxlaw-2856	406	26	a	a	DET
taxlaw-2856	406	27	fairness	fairness	NOUN
taxlaw-2856	406	28	perspective	perspective	NOUN
taxlaw-2856	406	29	,	,	PUNCT
taxlaw-2856	406	30	other	other	ADJ
taxlaw-2856	406	31	than	than	ADP
taxlaw-2856	406	32	as	as	ADP
taxlaw-2856	406	33	…	…	PUNCT
taxlaw-2856	406	34	perhaps	perhaps	ADV
taxlaw-2856	406	35	a	a	DET
taxlaw-2856	406	36	withholding	withholding	NOUN
taxlaw-2856	406	37	vehicle	vehicle	NOUN
taxlaw-2856	406	38	pending	pende	VERB
taxlaw-2856	406	39	dividend	dividend	NOUN
taxlaw-2856	406	40	distributions	distribution	NOUN
taxlaw-2856	406	41	.	.	PUNCT
taxlaw-2856	406	42	”	"	PUNCT
taxlaw-2856	406	43	)	)	PUNCT
taxlaw-2856	407	1	(	(	PUNCT
taxlaw-2856	407	2	footnotes	footnote	NOUN
taxlaw-2856	407	3	omitted	omit	VERB
taxlaw-2856	407	4	)	)	PUNCT
taxlaw-2856	407	5	;	;	PUNCT
taxlaw-2856	407	6	marian	marian	PROPN
taxlaw-2856	407	7	,	,	PUNCT
taxlaw-2856	407	8	supra	supra	PROPN
taxlaw-2856	407	9	note	note	PROPN
taxlaw-2856	407	10	1	1	NUM
taxlaw-2856	407	11	,	,	PUNCT
taxlaw-2856	407	12	at	at	ADP
taxlaw-2856	407	13	1616	1616	NUM
taxlaw-2856	407	14	(	(	PUNCT
taxlaw-2856	407	15	“	"	PUNCT
taxlaw-2856	407	16	scholars	scholar	NOUN
taxlaw-2856	407	17	agree	agree	VERB
taxlaw-2856	407	18	…	…	PUNCT
taxlaw-2856	407	19	that	that	SCONJ
taxlaw-2856	407	20	for	for	ADP
taxlaw-2856	407	21	tax	tax	NOUN
taxlaw-2856	407	22	purposes	purpose	NOUN
taxlaw-2856	407	23	,	,	PUNCT
taxlaw-2856	407	24	corporations	corporation	NOUN
taxlaw-2856	407	25	are	be	AUX
taxlaw-2856	407	26	not	not	PART
taxlaw-2856	407	27	real	real	ADJ
taxlaw-2856	407	28	beings	being	NOUN
taxlaw-2856	407	29	.	.	PUNCT
taxlaw-2856	408	1	rather	rather	ADV
taxlaw-2856	408	2	,	,	PUNCT
taxlaw-2856	408	3	corporations	corporation	NOUN
taxlaw-2856	408	4	are	be	AUX
taxlaw-2856	408	5	instruments	instrument	NOUN
taxlaw-2856	408	6	for	for	ADP
taxlaw-2856	408	7	the	the	DET
taxlaw-2856	408	8	taxation	taxation	NOUN
taxlaw-2856	408	9	of	of	ADP
taxlaw-2856	408	10	individuals	individual	NOUN
taxlaw-2856	408	11	.	.	PUNCT
taxlaw-2856	408	12	”	"	PUNCT
taxlaw-2856	408	13	)	)	PUNCT
taxlaw-2856	409	1	(	(	PUNCT
taxlaw-2856	409	2	footnotes	footnote	NOUN
taxlaw-2856	409	3	omitted	omit	VERB
taxlaw-2856	409	4	)	)	PUNCT
taxlaw-2856	409	5	.	.	PUNCT
taxlaw-2856	410	1	78	78	NUM
taxlaw-2856	410	2	see	see	VERB
taxlaw-2856	410	3	supra	supra	PROPN
taxlaw-2856	410	4	part	part	NOUN
taxlaw-2856	410	5	ii.d	ii.d	PRON
taxlaw-2856	410	6	.	.	PUNCT
taxlaw-2856	411	1	79	79	NUM
taxlaw-2856	411	2	see	see	VERB
taxlaw-2856	411	3	,	,	PUNCT
taxlaw-2856	411	4	e.g.	e.g.	ADV
taxlaw-2856	411	5	,	,	PUNCT
taxlaw-2856	411	6	united	united	PROPN
taxlaw-2856	411	7	states	states	PROPN
taxlaw-2856	411	8	model	model	PROPN
taxlaw-2856	411	9	income	income	PROPN
taxlaw-2856	411	10	tax	tax	PROPN
taxlaw-2856	411	11	convention	convention	PROPN
taxlaw-2856	411	12	,	,	PUNCT
taxlaw-2856	411	13	art	art	NOUN
taxlaw-2856	411	14	.	.	PUNCT
taxlaw-2856	412	1	4	4	NUM
taxlaw-2856	412	2	,	,	PUNCT
taxlaw-2856	412	3	¶	¶	X
taxlaw-2856	412	4	(	(	PUNCT
taxlaw-2856	412	5	3)(a	3)(a	NUM
taxlaw-2856	412	6	)	)	PUNCT
taxlaw-2856	412	7	(	(	PUNCT
taxlaw-2856	412	8	2016	2016	NUM
taxlaw-2856	412	9	)	)	PUNCT
taxlaw-2856	412	10	;	;	PUNCT
taxlaw-2856	412	11	u.n	u.n	PROPN
taxlaw-2856	412	12	.	.	PROPN
taxlaw-2856	412	13	dep’t	dep’t	PROPN
taxlaw-2856	412	14	of	of	ADP
taxlaw-2856	412	15	econ	econ	PROPN
taxlaw-2856	412	16	.	.	PUNCT
taxlaw-2856	412	17	&	&	CCONJ
taxlaw-2856	412	18	soc	soc	PROPN
taxlaw-2856	412	19	.	.	PUNCT
taxlaw-2856	413	1	affairs	affair	NOUN
taxlaw-2856	413	2	,	,	PUNCT
taxlaw-2856	413	3	u.n	u.n	PROPN
taxlaw-2856	413	4	.	.	PROPN
taxlaw-2856	413	5	model	model	PROPN
taxlaw-2856	413	6	double	double	PROPN
taxlaw-2856	413	7	taxation	taxation	NOUN
taxlaw-2856	413	8	convention	convention	NOUN
taxlaw-2856	413	9	between	between	ADP
taxlaw-2856	413	10	developed	develop	VERB
taxlaw-2856	413	11	and	and	CCONJ
taxlaw-2856	413	12	22	22	NUM
taxlaw-2856	413	13	columbia	columbia	PROPN
taxlaw-2856	413	14	journal	journal	PROPN
taxlaw-2856	413	15	of	of	ADP
taxlaw-2856	413	16	tax	tax	NOUN
taxlaw-2856	413	17	law	law	NOUN
taxlaw-2856	413	18	[	[	X
taxlaw-2856	413	19	vol.9:5	vol.9:5	NOUN
taxlaw-2856	413	20	a	a	DET
taxlaw-2856	413	21	number	number	NOUN
taxlaw-2856	413	22	of	of	ADP
taxlaw-2856	413	23	caveats	caveat	NOUN
taxlaw-2856	413	24	are	be	AUX
taxlaw-2856	413	25	in	in	ADP
taxlaw-2856	413	26	order	order	NOUN
taxlaw-2856	413	27	.	.	PUNCT
taxlaw-2856	414	1	first	first	ADV
taxlaw-2856	414	2	,	,	PUNCT
taxlaw-2856	414	3	the	the	DET
taxlaw-2856	414	4	united	united	PROPN
taxlaw-2856	414	5	states	states	PROPN
taxlaw-2856	414	6	,	,	PUNCT
taxlaw-2856	414	7	the	the	DET
taxlaw-2856	414	8	oecd	oecd	PROPN
taxlaw-2856	414	9	,	,	PUNCT
taxlaw-2856	414	10	and	and	CCONJ
taxlaw-2856	414	11	the	the	DET
taxlaw-2856	414	12	un	un	PROPN
taxlaw-2856	414	13	model	model	PROPN
taxlaw-2856	414	14	income	income	PROPN
taxlaw-2856	414	15	tax	tax	NOUN
taxlaw-2856	414	16	conventions	convention	NOUN
taxlaw-2856	414	17	all	all	PRON
taxlaw-2856	414	18	rely	rely	VERB
taxlaw-2856	414	19	on	on	ADP
taxlaw-2856	414	20	an	an	DET
taxlaw-2856	414	21	initial	initial	ADJ
taxlaw-2856	414	22	tie	tie	NOUN
taxlaw-2856	414	23	-	-	PUNCT
taxlaw-2856	414	24	breaking	break	VERB
taxlaw-2856	414	25	rule	rule	NOUN
taxlaw-2856	414	26	that	that	PRON
taxlaw-2856	414	27	involves	involve	VERB
taxlaw-2856	414	28	a	a	DET
taxlaw-2856	414	29	purely	purely	ADV
taxlaw-2856	414	30	personal	personal	ADJ
taxlaw-2856	414	31	connection	connection	NOUN
taxlaw-2856	414	32	:	:	PUNCT
taxlaw-2856	414	33	the	the	DET
taxlaw-2856	414	34	place	place	NOUN
taxlaw-2856	414	35	of	of	ADP
taxlaw-2856	414	36	the	the	DET
taxlaw-2856	414	37	individual	individual	NOUN
taxlaw-2856	414	38	’s	’s	PART
taxlaw-2856	414	39	permanent	permanent	ADJ
taxlaw-2856	414	40	home	home	NOUN
taxlaw-2856	414	41	.	.	PUNCT
taxlaw-2856	415	1	only	only	ADV
taxlaw-2856	415	2	if	if	SCONJ
taxlaw-2856	415	3	the	the	DET
taxlaw-2856	415	4	permanent	permanent	ADJ
taxlaw-2856	415	5	home	home	NOUN
taxlaw-2856	415	6	test	test	NOUN
taxlaw-2856	415	7	does	do	AUX
taxlaw-2856	415	8	not	not	PART
taxlaw-2856	415	9	resolve	resolve	VERB
taxlaw-2856	415	10	the	the	DET
taxlaw-2856	415	11	issue	issue	NOUN
taxlaw-2856	415	12	—	—	PUNCT
taxlaw-2856	415	13	either	either	CCONJ
taxlaw-2856	415	14	because	because	SCONJ
taxlaw-2856	415	15	the	the	DET
taxlaw-2856	415	16	individual	individual	NOUN
taxlaw-2856	415	17	has	have	VERB
taxlaw-2856	415	18	a	a	DET
taxlaw-2856	415	19	permanent	permanent	ADJ
taxlaw-2856	415	20	home	home	NOUN
taxlaw-2856	415	21	in	in	ADP
taxlaw-2856	415	22	both	both	DET
taxlaw-2856	415	23	countries	country	NOUN
taxlaw-2856	415	24	or	or	CCONJ
taxlaw-2856	415	25	because	because	SCONJ
taxlaw-2856	415	26	she	she	PRON
taxlaw-2856	415	27	does	do	AUX
taxlaw-2856	415	28	not	not	PART
taxlaw-2856	415	29	have	have	VERB
taxlaw-2856	415	30	a	a	DET
taxlaw-2856	415	31	permanent	permanent	ADJ
taxlaw-2856	415	32	home	home	NOUN
taxlaw-2856	415	33	in	in	ADP
taxlaw-2856	415	34	either	either	DET
taxlaw-2856	415	35	country	country	NOUN
taxlaw-2856	415	36	—	—	PUNCT
taxlaw-2856	415	37	do	do	AUX
taxlaw-2856	415	38	the	the	DET
taxlaw-2856	415	39	treaties	treaty	NOUN
taxlaw-2856	415	40	invoke	invoke	VERB
taxlaw-2856	415	41	“	"	PUNCT
taxlaw-2856	415	42	center	center	NOUN
taxlaw-2856	415	43	of	of	ADP
taxlaw-2856	415	44	vital	vital	ADJ
taxlaw-2856	415	45	interests	interest	NOUN
taxlaw-2856	415	46	”	"	PUNCT
taxlaw-2856	415	47	as	as	ADP
taxlaw-2856	415	48	a	a	DET
taxlaw-2856	415	49	secondary	secondary	ADJ
taxlaw-2856	415	50	tie	tie	NOUN
taxlaw-2856	415	51	-	-	PUNCT
taxlaw-2856	415	52	breaker.80	breaker.80	NOUN
taxlaw-2856	415	53	second	second	NOUN
taxlaw-2856	415	54	,	,	PUNCT
taxlaw-2856	415	55	the	the	DET
taxlaw-2856	415	56	primary	primary	ADJ
taxlaw-2856	415	57	focus	focus	NOUN
taxlaw-2856	415	58	of	of	ADP
taxlaw-2856	415	59	the	the	DET
taxlaw-2856	415	60	“	"	PUNCT
taxlaw-2856	415	61	center	center	NOUN
taxlaw-2856	415	62	of	of	ADP
taxlaw-2856	415	63	vital	vital	ADJ
taxlaw-2856	415	64	interests	interest	NOUN
taxlaw-2856	415	65	”	"	PUNCT
taxlaw-2856	415	66	test	test	NOUN
taxlaw-2856	415	67	itself	itself	PRON
taxlaw-2856	415	68	is	be	AUX
taxlaw-2856	415	69	the	the	DET
taxlaw-2856	415	70	individual	individual	NOUN
taxlaw-2856	415	71	’s	’s	PART
taxlaw-2856	415	72	personal	personal	ADJ
taxlaw-2856	415	73	,	,	PUNCT
taxlaw-2856	415	74	not	not	PART
taxlaw-2856	415	75	economic	economic	ADJ
taxlaw-2856	415	76	,	,	PUNCT
taxlaw-2856	415	77	connections.81	connections.81	PROPN
taxlaw-2856	415	78	third	third	NOUN
taxlaw-2856	415	79	,	,	PUNCT
taxlaw-2856	415	80	and	and	CCONJ
taxlaw-2856	415	81	perhaps	perhaps	ADV
taxlaw-2856	415	82	most	most	ADV
taxlaw-2856	415	83	important	important	ADJ
taxlaw-2856	415	84	,	,	PUNCT
taxlaw-2856	415	85	economic	economic	ADJ
taxlaw-2856	415	86	connections	connection	NOUN
taxlaw-2856	415	87	can	can	AUX
taxlaw-2856	415	88	never	never	ADV
taxlaw-2856	415	89	establish	establish	VERB
taxlaw-2856	415	90	residency	residency	NOUN
taxlaw-2856	415	91	.	.	PUNCT
taxlaw-2856	416	1	the	the	DET
taxlaw-2856	416	2	basis	basis	NOUN
taxlaw-2856	416	3	for	for	ADP
taxlaw-2856	416	4	residence	residence	NOUN
taxlaw-2856	416	5	is	be	AUX
taxlaw-2856	416	6	the	the	DET
taxlaw-2856	416	7	country	country	NOUN
taxlaw-2856	416	8	’s	’s	PART
taxlaw-2856	416	9	determination	determination	NOUN
taxlaw-2856	416	10	,	,	PUNCT
taxlaw-2856	416	11	under	under	ADP
taxlaw-2856	416	12	its	its	PRON
taxlaw-2856	416	13	domestic	domestic	ADJ
taxlaw-2856	416	14	laws	law	NOUN
taxlaw-2856	416	15	,	,	PUNCT
taxlaw-2856	416	16	that	that	SCONJ
taxlaw-2856	416	17	the	the	DET
taxlaw-2856	416	18	individual	individual	NOUN
taxlaw-2856	416	19	has	have	VERB
taxlaw-2856	416	20	a	a	DET
taxlaw-2856	416	21	sufficient	sufficient	ADJ
taxlaw-2856	416	22	personal	personal	ADJ
taxlaw-2856	416	23	nexus	nexus	NOUN
taxlaw-2856	416	24	to	to	ADP
taxlaw-2856	416	25	the	the	DET
taxlaw-2856	416	26	country.82	country.82	NOUN
taxlaw-2856	416	27	the	the	DET
taxlaw-2856	416	28	economic	economic	ADJ
taxlaw-2856	416	29	connection	connection	NOUN
taxlaw-2856	416	30	serves	serve	VERB
taxlaw-2856	416	31	merely	merely	ADV
taxlaw-2856	416	32	to	to	PART
taxlaw-2856	416	33	limit	limit	VERB
taxlaw-2856	416	34	a	a	DET
taxlaw-2856	416	35	country	country	NOUN
taxlaw-2856	416	36	’s	’s	PART
taxlaw-2856	416	37	right	right	NOUN
taxlaw-2856	416	38	to	to	PART
taxlaw-2856	416	39	tax	tax	VERB
taxlaw-2856	416	40	an	an	DET
taxlaw-2856	416	41	individual	individual	NOUN
taxlaw-2856	416	42	,	,	PUNCT
taxlaw-2856	416	43	despite	despite	SCONJ
taxlaw-2856	416	44	the	the	DET
taxlaw-2856	416	45	personal	personal	ADJ
taxlaw-2856	416	46	connection	connection	NOUN
taxlaw-2856	416	47	,	,	PUNCT
taxlaw-2856	416	48	because	because	SCONJ
taxlaw-2856	416	49	of	of	ADP
taxlaw-2856	416	50	the	the	DET
taxlaw-2856	416	51	individual	individual	NOUN
taxlaw-2856	416	52	’s	’s	PART
taxlaw-2856	416	53	stronger	strong	ADJ
taxlaw-2856	416	54	connection	connection	NOUN
taxlaw-2856	416	55	to	to	ADP
taxlaw-2856	416	56	another	another	DET
taxlaw-2856	416	57	country	country	NOUN
taxlaw-2856	416	58	.	.	PUNCT
taxlaw-2856	417	1	the	the	DET
taxlaw-2856	417	2	emphasis	emphasis	NOUN
taxlaw-2856	417	3	on	on	ADP
taxlaw-2856	417	4	an	an	DET
taxlaw-2856	417	5	individual	individual	NOUN
taxlaw-2856	417	6	’s	’s	PART
taxlaw-2856	417	7	personal	personal	ADJ
taxlaw-2856	417	8	connection	connection	NOUN
taxlaw-2856	417	9	to	to	ADP
taxlaw-2856	417	10	a	a	DET
taxlaw-2856	417	11	country	country	NOUN
taxlaw-2856	417	12	is	be	AUX
taxlaw-2856	417	13	not	not	PART
taxlaw-2856	417	14	capricious	capricious	ADJ
taxlaw-2856	417	15	.	.	PUNCT
taxlaw-2856	418	1	those	those	DET
taxlaw-2856	418	2	personal	personal	ADJ
taxlaw-2856	418	3	connections	connection	NOUN
taxlaw-2856	418	4	that	that	PRON
taxlaw-2856	418	5	bind	bind	VERB
taxlaw-2856	418	6	members	member	NOUN
taxlaw-2856	418	7	of	of	ADP
taxlaw-2856	418	8	a	a	DET
taxlaw-2856	418	9	community	community	NOUN
taxlaw-2856	418	10	together	together	ADV
taxlaw-2856	418	11	function	function	NOUN
taxlaw-2856	418	12	as	as	ADP
taxlaw-2856	418	13	a	a	DET
taxlaw-2856	418	14	trigger	trigger	NOUN
taxlaw-2856	418	15	for	for	ADP
taxlaw-2856	418	16	the	the	DET
taxlaw-2856	418	17	rights	right	NOUN
taxlaw-2856	418	18	and	and	CCONJ
taxlaw-2856	418	19	obligations	obligation	NOUN
taxlaw-2856	418	20	of	of	ADP
taxlaw-2856	418	21	distributive	distributive	ADJ
taxlaw-2856	418	22	justice	justice	NOUN
taxlaw-2856	418	23	that	that	PRON
taxlaw-2856	418	24	underlie	underlie	VERB
taxlaw-2856	418	25	ability	ability	NOUN
taxlaw-2856	418	26	-	-	PUNCT
taxlaw-2856	418	27	to	to	ADP
taxlaw-2856	418	28	-	-	PUNCT
taxlaw-2856	418	29	pay	pay	VERB
taxlaw-2856	418	30	taxation	taxation	NOUN
taxlaw-2856	418	31	.	.	PUNCT
taxlaw-2856	419	1	assume	assume	VERB
taxlaw-2856	419	2	,	,	PUNCT
taxlaw-2856	419	3	for	for	ADP
taxlaw-2856	419	4	instance	instance	NOUN
taxlaw-2856	419	5	,	,	PUNCT
taxlaw-2856	419	6	that	that	SCONJ
taxlaw-2856	419	7	one	one	NUM
taxlaw-2856	419	8	of	of	ADP
taxlaw-2856	419	9	the	the	DET
taxlaw-2856	419	10	obligations	obligation	NOUN
taxlaw-2856	419	11	of	of	ADP
taxlaw-2856	419	12	distributive	distributive	ADJ
taxlaw-2856	419	13	justice	justice	NOUN
taxlaw-2856	419	14	is	be	AUX
taxlaw-2856	419	15	a	a	DET
taxlaw-2856	419	16	duty	duty	NOUN
taxlaw-2856	419	17	to	to	PART
taxlaw-2856	419	18	provide	provide	VERB
taxlaw-2856	419	19	some	some	DET
taxlaw-2856	419	20	level	level	NOUN
taxlaw-2856	419	21	of	of	ADP
taxlaw-2856	419	22	support	support	NOUN
taxlaw-2856	419	23	to	to	ADP
taxlaw-2856	419	24	those	those	PRON
taxlaw-2856	419	25	who	who	PRON
taxlaw-2856	419	26	are	be	AUX
taxlaw-2856	419	27	incapable	incapable	ADJ
taxlaw-2856	419	28	of	of	ADP
taxlaw-2856	419	29	providing	provide	VERB
taxlaw-2856	419	30	for	for	ADP
taxlaw-2856	419	31	their	their	PRON
taxlaw-2856	419	32	own	own	ADJ
taxlaw-2856	419	33	needs	need	NOUN
taxlaw-2856	419	34	.	.	PUNCT
taxlaw-2856	420	1	now	now	ADV
taxlaw-2856	420	2	consider	consider	VERB
taxlaw-2856	420	3	the	the	DET
taxlaw-2856	420	4	case	case	NOUN
taxlaw-2856	420	5	of	of	ADP
taxlaw-2856	420	6	an	an	DET
taxlaw-2856	420	7	individual	individual	NOUN
taxlaw-2856	420	8	whose	whose	DET
taxlaw-2856	420	9	sole	sole	ADJ
taxlaw-2856	420	10	connection	connection	NOUN
taxlaw-2856	420	11	to	to	ADP
taxlaw-2856	420	12	a	a	DET
taxlaw-2856	420	13	country	country	NOUN
taxlaw-2856	420	14	is	be	AUX
taxlaw-2856	420	15	economic	economic	ADJ
taxlaw-2856	420	16	.	.	PUNCT
taxlaw-2856	421	1	perhaps	perhaps	ADV
taxlaw-2856	421	2	she	she	PRON
taxlaw-2856	421	3	owns	own	VERB
taxlaw-2856	421	4	income	income	NOUN
taxlaw-2856	421	5	-	-	PUNCT
taxlaw-2856	421	6	producing	produce	VERB
taxlaw-2856	421	7	property	property	NOUN
taxlaw-2856	421	8	in	in	ADP
taxlaw-2856	421	9	the	the	DET
taxlaw-2856	421	10	country	country	NOUN
taxlaw-2856	421	11	.	.	PUNCT
taxlaw-2856	422	1	perhaps	perhaps	ADV
taxlaw-2856	422	2	she	she	PRON
taxlaw-2856	422	3	even	even	ADV
taxlaw-2856	422	4	has	have	VERB
taxlaw-2856	422	5	active	active	ADJ
taxlaw-2856	422	6	business	business	NOUN
taxlaw-2856	422	7	interests	interest	NOUN
taxlaw-2856	422	8	in	in	ADP
taxlaw-2856	422	9	the	the	DET
taxlaw-2856	422	10	country	country	NOUN
taxlaw-2856	422	11	.	.	PUNCT
taxlaw-2856	423	1	should	should	AUX
taxlaw-2856	423	2	she	she	PRON
taxlaw-2856	423	3	become	become	VERB
taxlaw-2856	423	4	destitute	destitute	ADJ
taxlaw-2856	423	5	for	for	ADP
taxlaw-2856	423	6	whatever	whatever	DET
taxlaw-2856	423	7	reason	reason	NOUN
taxlaw-2856	423	8	,	,	PUNCT
taxlaw-2856	423	9	she	she	PRON
taxlaw-2856	423	10	would	would	AUX
taxlaw-2856	423	11	have	have	VERB
taxlaw-2856	423	12	no	no	DET
taxlaw-2856	423	13	claim	claim	NOUN
taxlaw-2856	423	14	under	under	ADP
taxlaw-2856	423	15	the	the	DET
taxlaw-2856	423	16	terms	term	NOUN
taxlaw-2856	423	17	of	of	ADP
taxlaw-2856	423	18	distributive	distributive	ADJ
taxlaw-2856	423	19	justice	justice	NOUN
taxlaw-2856	423	20	for	for	ADP
taxlaw-2856	423	21	support	support	NOUN
taxlaw-2856	423	22	from	from	ADP
taxlaw-2856	423	23	the	the	DET
taxlaw-2856	423	24	host	host	NOUN
taxlaw-2856	423	25	country	country	NOUN
taxlaw-2856	423	26	.	.	PUNCT
taxlaw-2856	424	1	the	the	DET
taxlaw-2856	424	2	country	country	NOUN
taxlaw-2856	424	3	that	that	PRON
taxlaw-2856	424	4	she	she	PRON
taxlaw-2856	424	5	would	would	AUX
taxlaw-2856	424	6	need	need	VERB
taxlaw-2856	424	7	to	to	PART
taxlaw-2856	424	8	turn	turn	VERB
taxlaw-2856	424	9	to	to	ADP
taxlaw-2856	424	10	for	for	ADP
taxlaw-2856	424	11	support	support	NOUN
taxlaw-2856	424	12	would	would	AUX
taxlaw-2856	424	13	be	be	AUX
taxlaw-2856	424	14	her	her	PRON
taxlaw-2856	424	15	own	own	ADJ
taxlaw-2856	424	16	country	country	NOUN
taxlaw-2856	424	17	of	of	ADP
taxlaw-2856	424	18	residence	residence	NOUN
taxlaw-2856	424	19	,	,	PUNCT
taxlaw-2856	424	20	the	the	DET
taxlaw-2856	424	21	one	one	NOUN
taxlaw-2856	424	22	with	with	ADP
taxlaw-2856	424	23	which	which	PRON
taxlaw-2856	424	24	she	she	PRON
taxlaw-2856	424	25	maintains	maintain	VERB
taxlaw-2856	424	26	her	her	PRON
taxlaw-2856	424	27	strongest	strong	ADJ
taxlaw-2856	424	28	personal	personal	ADJ
taxlaw-2856	424	29	connections	connection	NOUN
taxlaw-2856	424	30	.	.	PUNCT
taxlaw-2856	425	1	of	of	ADP
taxlaw-2856	425	2	course	course	NOUN
taxlaw-2856	425	3	,	,	PUNCT
taxlaw-2856	425	4	the	the	DET
taxlaw-2856	425	5	fact	fact	NOUN
taxlaw-2856	425	6	that	that	SCONJ
taxlaw-2856	425	7	economic	economic	ADJ
taxlaw-2856	425	8	connections	connection	NOUN
taxlaw-2856	425	9	can	can	AUX
taxlaw-2856	425	10	not	not	PART
taxlaw-2856	425	11	serve	serve	VERB
taxlaw-2856	425	12	as	as	ADP
taxlaw-2856	425	13	the	the	DET
taxlaw-2856	425	14	basis	basis	NOUN
taxlaw-2856	425	15	for	for	ADP
taxlaw-2856	425	16	individual	individual	ADJ
taxlaw-2856	425	17	residence	residence	NOUN
taxlaw-2856	425	18	does	do	AUX
taxlaw-2856	425	19	not	not	PART
taxlaw-2856	425	20	mean	mean	VERB
taxlaw-2856	425	21	that	that	SCONJ
taxlaw-2856	425	22	economic	economic	ADJ
taxlaw-2856	425	23	connections	connection	NOUN
taxlaw-2856	425	24	can	can	AUX
taxlaw-2856	425	25	not	not	PART
taxlaw-2856	425	26	serve	serve	VERB
taxlaw-2856	425	27	as	as	ADP
taxlaw-2856	425	28	the	the	DET
taxlaw-2856	425	29	basis	basis	NOUN
taxlaw-2856	425	30	for	for	ADP
taxlaw-2856	425	31	the	the	DET
taxlaw-2856	425	32	imposition	imposition	NOUN
taxlaw-2856	425	33	of	of	ADP
taxlaw-2856	425	34	tax	tax	NOUN
taxlaw-2856	425	35	.	.	PUNCT
taxlaw-2856	426	1	as	as	ADP
taxlaw-2856	426	2	a	a	DET
taxlaw-2856	426	3	sovereign	sovereign	ADJ
taxlaw-2856	426	4	entity	entity	NOUN
taxlaw-2856	426	5	,	,	PUNCT
taxlaw-2856	426	6	a	a	DET
taxlaw-2856	426	7	country	country	NOUN
taxlaw-2856	426	8	has	have	VERB
taxlaw-2856	426	9	a	a	DET
taxlaw-2856	426	10	right	right	NOUN
taxlaw-2856	426	11	under	under	ADP
taxlaw-2856	426	12	international	international	ADJ
taxlaw-2856	426	13	developing	develop	VERB
taxlaw-2856	426	14	countries	country	NOUN
taxlaw-2856	426	15	,	,	PUNCT
taxlaw-2856	426	16	art	art	NOUN
taxlaw-2856	426	17	.	.	PUNCT
taxlaw-2856	427	1	4	4	NUM
taxlaw-2856	427	2	,	,	PUNCT
taxlaw-2856	427	3	¶	¶	X
taxlaw-2856	427	4	(	(	PUNCT
taxlaw-2856	427	5	2)(a	2)(a	NUM
taxlaw-2856	427	6	)	)	PUNCT
taxlaw-2856	427	7	,	,	PUNCT
taxlaw-2856	427	8	(	(	PUNCT
taxlaw-2856	427	9	2011	2011	NUM
taxlaw-2856	427	10	)	)	PUNCT
taxlaw-2856	427	11	;	;	PUNCT
taxlaw-2856	427	12	oecd	oecd	PROPN
taxlaw-2856	427	13	,	,	PUNCT
taxlaw-2856	427	14	articles	article	NOUN
taxlaw-2856	427	15	of	of	ADP
taxlaw-2856	427	16	the	the	DET
taxlaw-2856	427	17	model	model	NOUN
taxlaw-2856	427	18	tax	tax	NOUN
taxlaw-2856	427	19	convention	convention	NOUN
taxlaw-2856	427	20	with	with	ADP
taxlaw-2856	427	21	respect	respect	NOUN
taxlaw-2856	427	22	to	to	ADP
taxlaw-2856	427	23	taxes	taxis	NOUN
taxlaw-2856	427	24	on	on	ADP
taxlaw-2856	427	25	income	income	NOUN
taxlaw-2856	427	26	and	and	CCONJ
taxlaw-2856	427	27	on	on	ADP
taxlaw-2856	427	28	capital	capital	NOUN
taxlaw-2856	427	29	,	,	PUNCT
taxlaw-2856	427	30	art	art	NOUN
taxlaw-2856	427	31	.	.	PUNCT
taxlaw-2856	428	1	4	4	NUM
taxlaw-2856	428	2	,	,	PUNCT
taxlaw-2856	428	3	¶	¶	X
taxlaw-2856	428	4	(	(	PUNCT
taxlaw-2856	428	5	2)(a	2)(a	NUM
taxlaw-2856	428	6	)	)	PUNCT
taxlaw-2856	428	7	(	(	PUNCT
taxlaw-2856	428	8	jan	jan	PROPN
taxlaw-2856	428	9	.	.	PROPN
taxlaw-2856	428	10	28	28	NUM
taxlaw-2856	428	11	,	,	PUNCT
taxlaw-2856	428	12	2003	2003	NUM
taxlaw-2856	428	13	)	)	PUNCT
taxlaw-2856	428	14	.	.	PUNCT
taxlaw-2856	429	1	80	80	NUM
taxlaw-2856	429	2	united	united	PROPN
taxlaw-2856	429	3	states	states	PROPN
taxlaw-2856	429	4	model	model	PROPN
taxlaw-2856	429	5	income	income	PROPN
taxlaw-2856	429	6	tax	tax	PROPN
taxlaw-2856	429	7	convention	convention	PROPN
taxlaw-2856	429	8	,	,	PUNCT
taxlaw-2856	429	9	supra	supra	PROPN
taxlaw-2856	429	10	note	note	PROPN
taxlaw-2856	429	11	79	79	NUM
taxlaw-2856	429	12	,	,	PUNCT
taxlaw-2856	429	13	at	at	ADP
taxlaw-2856	429	14	art	art	NOUN
taxlaw-2856	429	15	.	.	PUNCT
taxlaw-2856	430	1	4	4	NUM
taxlaw-2856	430	2	,	,	PUNCT
taxlaw-2856	430	3	¶	¶	X
taxlaw-2856	430	4	(	(	PUNCT
taxlaw-2856	430	5	3)(a	3)(a	NUM
taxlaw-2856	430	6	)	)	PUNCT
taxlaw-2856	430	7	;	;	PUNCT
taxlaw-2856	430	8	u.n	u.n	PROPN
taxlaw-2856	430	9	.	.	PROPN
taxlaw-2856	430	10	dep’t	dep’t	PROPN
taxlaw-2856	430	11	of	of	ADP
taxlaw-2856	430	12	econ	econ	PROPN
taxlaw-2856	430	13	.	.	PUNCT
taxlaw-2856	430	14	&	&	CCONJ
taxlaw-2856	430	15	soc	soc	PROPN
taxlaw-2856	430	16	.	.	PUNCT
taxlaw-2856	431	1	affairs	affair	NOUN
taxlaw-2856	431	2	,	,	PUNCT
taxlaw-2856	431	3	supra	supra	PROPN
taxlaw-2856	431	4	note	note	NOUN
taxlaw-2856	431	5	79	79	NUM
taxlaw-2856	431	6	,	,	PUNCT
taxlaw-2856	431	7	at	at	ADP
taxlaw-2856	431	8	art	art	NOUN
taxlaw-2856	431	9	.	.	PUNCT
taxlaw-2856	432	1	4	4	NUM
taxlaw-2856	432	2	,	,	PUNCT
taxlaw-2856	432	3	¶	¶	X
taxlaw-2856	432	4	(	(	PUNCT
taxlaw-2856	432	5	2)(a	2)(a	NUM
taxlaw-2856	432	6	)	)	PUNCT
taxlaw-2856	432	7	;	;	PUNCT
taxlaw-2856	432	8	oecd	oecd	PROPN
taxlaw-2856	432	9	,	,	PUNCT
taxlaw-2856	432	10	supra	supra	PROPN
taxlaw-2856	432	11	note	note	NOUN
taxlaw-2856	432	12	79	79	NUM
taxlaw-2856	432	13	,	,	PUNCT
taxlaw-2856	432	14	at	at	ADP
taxlaw-2856	432	15	art	art	NOUN
taxlaw-2856	432	16	.	.	PUNCT
taxlaw-2856	433	1	4	4	NUM
taxlaw-2856	433	2	,	,	PUNCT
taxlaw-2856	433	3	¶	¶	X
taxlaw-2856	433	4	(	(	PUNCT
taxlaw-2856	433	5	2)(a	2)(a	NUM
taxlaw-2856	433	6	)	)	PUNCT
taxlaw-2856	433	7	.	.	PUNCT
taxlaw-2856	434	1	the	the	DET
taxlaw-2856	434	2	commentary	commentary	NOUN
taxlaw-2856	434	3	to	to	ADP
taxlaw-2856	434	4	the	the	DET
taxlaw-2856	434	5	oecd	oecd	PROPN
taxlaw-2856	434	6	model	model	PROPN
taxlaw-2856	434	7	income	income	PROPN
taxlaw-2856	434	8	tax	tax	PROPN
taxlaw-2856	434	9	convention	convention	NOUN
taxlaw-2856	434	10	c(4)–5	c(4)–5	PROPN
taxlaw-2856	434	11	states	state	VERB
taxlaw-2856	434	12	that	that	SCONJ
taxlaw-2856	434	13	“	"	PUNCT
taxlaw-2856	434	14	[	[	X
taxlaw-2856	434	15	t]he	t]he	ADJ
taxlaw-2856	434	16	article	article	NOUN
taxlaw-2856	434	17	gives	give	VERB
taxlaw-2856	434	18	preference	preference	NOUN
taxlaw-2856	434	19	to	to	ADP
taxlaw-2856	434	20	the	the	DET
taxlaw-2856	434	21	contracting	contracting	NOUN
taxlaw-2856	434	22	state	state	NOUN
taxlaw-2856	434	23	in	in	ADP
taxlaw-2856	434	24	which	which	PRON
taxlaw-2856	434	25	individual	individual	NOUN
taxlaw-2856	434	26	has	have	VERB
taxlaw-2856	434	27	a	a	DET
taxlaw-2856	434	28	permanent	permanent	ADJ
taxlaw-2856	434	29	home	home	NOUN
taxlaw-2856	434	30	available	available	ADJ
taxlaw-2856	434	31	to	to	ADP
taxlaw-2856	434	32	him	he	PRON
taxlaw-2856	434	33	.	.	PUNCT
taxlaw-2856	435	1	this	this	DET
taxlaw-2856	435	2	criterion	criterion	NOUN
taxlaw-2856	435	3	will	will	AUX
taxlaw-2856	435	4	frequently	frequently	ADV
taxlaw-2856	435	5	be	be	AUX
taxlaw-2856	435	6	sufficient	sufficient	ADJ
taxlaw-2856	435	7	to	to	PART
taxlaw-2856	435	8	solve	solve	VERB
taxlaw-2856	435	9	the	the	DET
taxlaw-2856	435	10	conflict	conflict	NOUN
taxlaw-2856	435	11	…	…	PUNCT
taxlaw-2856	435	12	”	"	PUNCT
taxlaw-2856	435	13	oecd	oecd	PROPN
taxlaw-2856	435	14	,	,	PUNCT
taxlaw-2856	435	15	commentaries	commentary	NOUN
taxlaw-2856	435	16	on	on	ADP
taxlaw-2856	435	17	the	the	DET
taxlaw-2856	435	18	articles	article	NOUN
taxlaw-2856	435	19	of	of	ADP
taxlaw-2856	435	20	the	the	DET
taxlaw-2856	435	21	convention	convention	NOUN
taxlaw-2856	435	22	,	,	PUNCT
taxlaw-2856	435	23	86	86	NUM
taxlaw-2856	435	24	(	(	PUNCT
taxlaw-2856	435	25	2010	2010	NUM
taxlaw-2856	435	26	)	)	PUNCT
taxlaw-2856	435	27	.	.	PUNCT
taxlaw-2856	436	1	the	the	DET
taxlaw-2856	436	2	united	united	PROPN
taxlaw-2856	436	3	states	states	PROPN
taxlaw-2856	436	4	model	model	PROPN
taxlaw-2856	436	5	technical	technical	ADJ
taxlaw-2856	436	6	explanation	explanation	NOUN
taxlaw-2856	436	7	accompanying	accompany	VERB
taxlaw-2856	436	8	the	the	DET
taxlaw-2856	436	9	united	united	PROPN
taxlaw-2856	436	10	states	states	PROPN
taxlaw-2856	436	11	model	model	PROPN
taxlaw-2856	436	12	income	income	PROPN
taxlaw-2856	436	13	tax	tax	PROPN
taxlaw-2856	436	14	convention	convention	PROPN
taxlaw-2856	436	15	of	of	ADP
taxlaw-2856	436	16	november	november	PROPN
taxlaw-2856	436	17	15	15	NUM
taxlaw-2856	436	18	,	,	PUNCT
taxlaw-2856	436	19	2006	2006	NUM
taxlaw-2856	436	20	(	(	PUNCT
taxlaw-2856	436	21	[	[	X
taxlaw-2856	436	22	the	the	DET
taxlaw-2856	436	23	government	government	NOUN
taxlaw-2856	436	24	has	have	AUX
taxlaw-2856	436	25	not	not	PART
taxlaw-2856	436	26	yet	yet	ADV
taxlaw-2856	436	27	published	publish	VERB
taxlaw-2856	436	28	a	a	DET
taxlaw-2856	436	29	technical	technical	ADJ
taxlaw-2856	436	30	explanation	explanation	NOUN
taxlaw-2856	436	31	of	of	ADP
taxlaw-2856	436	32	the	the	DET
taxlaw-2856	436	33	2016	2016	NUM
taxlaw-2856	436	34	model	model	NOUN
taxlaw-2856	436	35	treaty	treaty	PROPN
taxlaw-2856	436	36	]	]	PUNCT
taxlaw-2856	436	37	clarifies	clarify	VERB
taxlaw-2856	436	38	that	that	SCONJ
taxlaw-2856	436	39	“	"	PUNCT
taxlaw-2856	436	40	[	[	X
taxlaw-2856	436	41	t]hese	t]hese	NOUN
taxlaw-2856	436	42	tests	test	NOUN
taxlaw-2856	436	43	are	be	AUX
taxlaw-2856	436	44	to	to	PART
taxlaw-2856	436	45	be	be	AUX
taxlaw-2856	436	46	applied	apply	VERB
taxlaw-2856	436	47	in	in	ADP
taxlaw-2856	436	48	the	the	DET
taxlaw-2856	436	49	order	order	NOUN
taxlaw-2856	436	50	in	in	ADP
taxlaw-2856	436	51	which	which	PRON
taxlaw-2856	436	52	they	they	PRON
taxlaw-2856	436	53	are	be	AUX
taxlaw-2856	436	54	stated	state	VERB
taxlaw-2856	436	55	.	.	PUNCT
taxlaw-2856	436	56	”	"	PUNCT
taxlaw-2856	436	57	)	)	PUNCT
taxlaw-2856	436	58	,	,	PUNCT
taxlaw-2856	436	59	available	available	ADJ
taxlaw-2856	436	60	at	at	ADP
taxlaw-2856	436	61	https://www.treasury.gov/press-center/press-releases/documents/hp16802.pdf	https://www.treasury.gov/press-center/press-releases/documents/hp16802.pdf	PROPN
taxlaw-2856	436	62	[	[	X
taxlaw-2856	436	63	https://perma.cc/cq8c-pby2	https://perma.cc/cq8c-pby2	NOUN
taxlaw-2856	436	64	]	]	PUNCT
taxlaw-2856	436	65	.	.	PUNCT
taxlaw-2856	437	1	81	81	NUM
taxlaw-2856	437	2	the	the	DET
taxlaw-2856	437	3	commentary	commentary	NOUN
taxlaw-2856	437	4	to	to	ADP
taxlaw-2856	437	5	the	the	DET
taxlaw-2856	437	6	oecd	oecd	PROPN
taxlaw-2856	437	7	model	model	PROPN
taxlaw-2856	437	8	income	income	PROPN
taxlaw-2856	437	9	tax	tax	PROPN
taxlaw-2856	437	10	convention	convention	PROPN
taxlaw-2856	437	11	c(4)–6	c(4)–6	PROPN
taxlaw-2856	437	12	explains	explain	VERB
taxlaw-2856	437	13	the	the	DET
taxlaw-2856	437	14	“	"	PUNCT
taxlaw-2856	437	15	centre	centre	NOUN
taxlaw-2856	437	16	of	of	ADP
taxlaw-2856	437	17	vital	vital	ADJ
taxlaw-2856	437	18	interest	interest	NOUN
taxlaw-2856	437	19	”	"	PUNCT
taxlaw-2856	437	20	test	test	NOUN
taxlaw-2856	437	21	as	as	SCONJ
taxlaw-2856	437	22	follows	follow	VERB
taxlaw-2856	437	23	:	:	PUNCT
taxlaw-2856	437	24	“	"	PUNCT
taxlaw-2856	437	25	regard	regard	NOUN
taxlaw-2856	437	26	will	will	AUX
taxlaw-2856	437	27	be	be	AUX
taxlaw-2856	437	28	had	have	VERB
taxlaw-2856	437	29	to	to	ADP
taxlaw-2856	437	30	his	his	PRON
taxlaw-2856	437	31	family	family	NOUN
taxlaw-2856	437	32	and	and	CCONJ
taxlaw-2856	437	33	social	social	ADJ
taxlaw-2856	437	34	relations	relation	NOUN
taxlaw-2856	437	35	,	,	PUNCT
taxlaw-2856	437	36	his	his	PRON
taxlaw-2856	437	37	occupations	occupation	NOUN
taxlaw-2856	437	38	,	,	PUNCT
taxlaw-2856	437	39	his	his	PRON
taxlaw-2856	437	40	political	political	ADJ
taxlaw-2856	437	41	,	,	PUNCT
taxlaw-2856	437	42	cultural	cultural	ADJ
taxlaw-2856	437	43	or	or	CCONJ
taxlaw-2856	437	44	other	other	ADJ
taxlaw-2856	437	45	activities	activity	NOUN
taxlaw-2856	437	46	,	,	PUNCT
taxlaw-2856	437	47	his	his	PRON
taxlaw-2856	437	48	place	place	NOUN
taxlaw-2856	437	49	of	of	ADP
taxlaw-2856	437	50	business	business	NOUN
taxlaw-2856	437	51	,	,	PUNCT
taxlaw-2856	437	52	the	the	DET
taxlaw-2856	437	53	place	place	NOUN
taxlaw-2856	437	54	from	from	ADP
taxlaw-2856	437	55	which	which	PRON
taxlaw-2856	437	56	he	he	PRON
taxlaw-2856	437	57	administers	administer	VERB
taxlaw-2856	437	58	his	his	PRON
taxlaw-2856	437	59	property	property	NOUN
taxlaw-2856	437	60	,	,	PUNCT
taxlaw-2856	437	61	etc	etc	X
taxlaw-2856	437	62	.	.	X
taxlaw-2856	438	1	the	the	DET
taxlaw-2856	438	2	circumstances	circumstance	NOUN
taxlaw-2856	438	3	must	must	AUX
taxlaw-2856	438	4	be	be	AUX
taxlaw-2856	438	5	examined	examine	VERB
taxlaw-2856	438	6	as	as	ADP
taxlaw-2856	438	7	a	a	DET
taxlaw-2856	438	8	whole	whole	NOUN
taxlaw-2856	438	9	,	,	PUNCT
taxlaw-2856	438	10	but	but	CCONJ
taxlaw-2856	438	11	it	it	PRON
taxlaw-2856	438	12	is	be	AUX
taxlaw-2856	438	13	nevertheless	nevertheless	ADV
taxlaw-2856	438	14	obvious	obvious	ADJ
taxlaw-2856	438	15	that	that	SCONJ
taxlaw-2856	438	16	consideration	consideration	NOUN
taxlaw-2856	438	17	based	base	VERB
taxlaw-2856	438	18	on	on	ADP
taxlaw-2856	438	19	the	the	DET
taxlaw-2856	438	20	personal	personal	ADJ
taxlaw-2856	438	21	acts	act	NOUN
taxlaw-2856	438	22	of	of	ADP
taxlaw-2856	438	23	the	the	DET
taxlaw-2856	438	24	individual	individual	NOUN
taxlaw-2856	438	25	must	must	AUX
taxlaw-2856	438	26	receive	receive	VERB
taxlaw-2856	438	27	special	special	ADJ
taxlaw-2856	438	28	attention	attention	NOUN
taxlaw-2856	438	29	.	.	PUNCT
taxlaw-2856	438	30	”	"	PUNCT
taxlaw-2856	439	1	oecd	oecd	PROPN
taxlaw-2856	439	2	,	,	PUNCT
taxlaw-2856	439	3	supra	supra	PROPN
taxlaw-2856	439	4	note	note	PROPN
taxlaw-2856	439	5	80	80	NUM
taxlaw-2856	439	6	,	,	PUNCT
taxlaw-2856	439	7	at	at	ADP
taxlaw-2856	439	8	87	87	NUM
taxlaw-2856	439	9	.	.	PUNCT
taxlaw-2856	440	1	82	82	NUM
taxlaw-2856	440	2	see	see	NOUN
taxlaw-2856	440	3	,	,	PUNCT
taxlaw-2856	440	4	e.g.	e.g.	ADV
taxlaw-2856	440	5	,	,	PUNCT
taxlaw-2856	440	6	united	united	PROPN
taxlaw-2856	440	7	states	states	PROPN
taxlaw-2856	440	8	model	model	PROPN
taxlaw-2856	440	9	income	income	PROPN
taxlaw-2856	440	10	tax	tax	PROPN
taxlaw-2856	440	11	convention	convention	PROPN
taxlaw-2856	440	12	,	,	PUNCT
taxlaw-2856	440	13	supra	supra	PROPN
taxlaw-2856	440	14	note	note	PROPN
taxlaw-2856	440	15	79	79	NUM
taxlaw-2856	440	16	,	,	PUNCT
taxlaw-2856	440	17	at	at	ADP
taxlaw-2856	440	18	art	art	NOUN
taxlaw-2856	440	19	.	.	PUNCT
taxlaw-2856	441	1	4	4	NUM
taxlaw-2856	441	2	,	,	PUNCT
taxlaw-2856	441	3	¶	¶	X
taxlaw-2856	441	4	(	(	PUNCT
taxlaw-2856	441	5	3)(a	3)(a	NUM
taxlaw-2856	441	6	)	)	PUNCT
taxlaw-2856	441	7	;	;	PUNCT
taxlaw-2856	441	8	oecd	oecd	PROPN
taxlaw-2856	441	9	,	,	PUNCT
taxlaw-2856	441	10	supra	supra	PROPN
taxlaw-2856	441	11	note	note	NOUN
taxlaw-2856	441	12	79	79	NUM
taxlaw-2856	441	13	,	,	PUNCT
taxlaw-2856	441	14	at	at	ADP
taxlaw-2856	441	15	art	art	NOUN
taxlaw-2856	441	16	.	.	PUNCT
taxlaw-2856	442	1	4	4	NUM
taxlaw-2856	442	2	,	,	PUNCT
taxlaw-2856	442	3	¶	¶	X
taxlaw-2856	442	4	(	(	PUNCT
taxlaw-2856	442	5	1	1	NUM
taxlaw-2856	442	6	)	)	PUNCT
taxlaw-2856	442	7	(	(	PUNCT
taxlaw-2856	442	8	“	"	PUNCT
taxlaw-2856	442	9	the	the	DET
taxlaw-2856	442	10	term	term	NOUN
taxlaw-2856	442	11	‘	'	PUNCT
taxlaw-2856	442	12	resident	resident	NOUN
taxlaw-2856	442	13	of	of	ADP
taxlaw-2856	442	14	a	a	DET
taxlaw-2856	442	15	contracting	contracting	NOUN
taxlaw-2856	442	16	state	state	NOUN
taxlaw-2856	442	17	’	'	PUNCT
taxlaw-2856	442	18	means	mean	VERB
taxlaw-2856	442	19	any	any	DET
taxlaw-2856	442	20	person	person	NOUN
taxlaw-2856	442	21	who	who	PRON
taxlaw-2856	442	22	,	,	PUNCT
taxlaw-2856	442	23	under	under	ADP
taxlaw-2856	442	24	the	the	DET
taxlaw-2856	442	25	laws	law	NOUN
taxlaw-2856	442	26	of	of	ADP
taxlaw-2856	442	27	that	that	DET
taxlaw-2856	442	28	[	[	X
taxlaw-2856	442	29	contracting	contracting	NOUN
taxlaw-2856	442	30	]	]	PUNCT
taxlaw-2856	442	31	state	state	NOUN
taxlaw-2856	442	32	,	,	PUNCT
taxlaw-2856	442	33	is	be	AUX
taxlaw-2856	442	34	liable	liable	ADJ
taxlaw-2856	442	35	to	to	PART
taxlaw-2856	442	36	tax	tax	VERB
taxlaw-2856	442	37	therein	therein	ADV
taxlaw-2856	442	38	by	by	ADP
taxlaw-2856	442	39	reason	reason	NOUN
taxlaw-2856	442	40	of	of	ADP
taxlaw-2856	442	41	his	his	PRON
taxlaw-2856	442	42	domicile	domicile	NOUN
taxlaw-2856	442	43	,	,	PUNCT
taxlaw-2856	442	44	residence	residence	NOUN
taxlaw-2856	442	45	,	,	PUNCT
taxlaw-2856	442	46	[	[	X
taxlaw-2856	442	47	citizenship	citizenship	NOUN
taxlaw-2856	442	48	]	]	X
taxlaw-2856	442	49	…	…	PUNCT
taxlaw-2856	442	50	or	or	CCONJ
taxlaw-2856	442	51	any	any	DET
taxlaw-2856	442	52	other	other	ADJ
taxlaw-2856	442	53	criterion	criterion	NOUN
taxlaw-2856	442	54	of	of	ADP
taxlaw-2856	442	55	a	a	DET
taxlaw-2856	442	56	similar	similar	ADJ
taxlaw-2856	442	57	nature	nature	NOUN
taxlaw-2856	442	58	…	…	PUNCT
taxlaw-2856	442	59	”	"	PUNCT
taxlaw-2856	442	60	)	)	PUNCT
taxlaw-2856	442	61	.	.	PUNCT
taxlaw-2856	443	1	the	the	DET
taxlaw-2856	443	2	corresponding	corresponding	ADJ
taxlaw-2856	443	3	articles	article	NOUN
taxlaw-2856	443	4	of	of	ADP
taxlaw-2856	443	5	the	the	DET
taxlaw-2856	443	6	oecd	oecd	PROPN
taxlaw-2856	443	7	and	and	CCONJ
taxlaw-2856	443	8	un	un	PROPN
taxlaw-2856	443	9	model	model	PROPN
taxlaw-2856	443	10	tax	tax	NOUN
taxlaw-2856	443	11	treaties	treaty	NOUN
taxlaw-2856	443	12	are	be	AUX
taxlaw-2856	443	13	identical	identical	ADJ
taxlaw-2856	443	14	,	,	PUNCT
taxlaw-2856	443	15	except	except	SCONJ
taxlaw-2856	443	16	that	that	SCONJ
taxlaw-2856	443	17	they	they	PRON
taxlaw-2856	443	18	do	do	AUX
taxlaw-2856	443	19	not	not	PART
taxlaw-2856	443	20	include	include	VERB
taxlaw-2856	443	21	citizenship	citizenship	NOUN
taxlaw-2856	443	22	as	as	ADP
taxlaw-2856	443	23	a	a	DET
taxlaw-2856	443	24	criterion	criterion	NOUN
taxlaw-2856	443	25	of	of	ADP
taxlaw-2856	443	26	residence	residence	NOUN
taxlaw-2856	443	27	.	.	PUNCT
taxlaw-2856	444	1	2017	2017	NUM
taxlaw-2856	444	2	]	]	PUNCT
taxlaw-2856	444	3	the	the	DET
taxlaw-2856	444	4	myth	myth	NOUN
taxlaw-2856	444	5	of	of	ADP
taxlaw-2856	444	6	corporate	corporate	ADJ
taxlaw-2856	444	7	tax	tax	NOUN
taxlaw-2856	444	8	residence	residence	NOUN
taxlaw-2856	444	9	23	23	NUM
taxlaw-2856	444	10	law	law	NOUN
taxlaw-2856	444	11	to	to	PART
taxlaw-2856	444	12	charge	charge	VERB
taxlaw-2856	444	13	nonresidents	nonresident	NOUN
taxlaw-2856	444	14	for	for	ADP
taxlaw-2856	444	15	access	access	NOUN
taxlaw-2856	444	16	to	to	ADP
taxlaw-2856	444	17	its	its	PRON
taxlaw-2856	444	18	territory	territory	NOUN
taxlaw-2856	444	19	and	and	CCONJ
taxlaw-2856	444	20	its	its	PRON
taxlaw-2856	444	21	markets.83	markets.83	NOUN
taxlaw-2856	444	22	in	in	ADP
taxlaw-2856	444	23	the	the	DET
taxlaw-2856	444	24	field	field	NOUN
taxlaw-2856	444	25	of	of	ADP
taxlaw-2856	444	26	income	income	NOUN
taxlaw-2856	444	27	taxation	taxation	NOUN
taxlaw-2856	444	28	,	,	PUNCT
taxlaw-2856	444	29	this	this	PRON
taxlaw-2856	444	30	means	mean	VERB
taxlaw-2856	444	31	that	that	SCONJ
taxlaw-2856	444	32	countries	country	NOUN
taxlaw-2856	444	33	have	have	VERB
taxlaw-2856	444	34	the	the	DET
taxlaw-2856	444	35	right	right	NOUN
taxlaw-2856	444	36	to	to	PART
taxlaw-2856	444	37	impose	impose	VERB
taxlaw-2856	444	38	tax	tax	NOUN
taxlaw-2856	444	39	on	on	ADP
taxlaw-2856	444	40	nonresidents	nonresident	NOUN
taxlaw-2856	444	41	for	for	ADP
taxlaw-2856	444	42	income	income	NOUN
taxlaw-2856	444	43	derived	derive	VERB
taxlaw-2856	444	44	from	from	ADP
taxlaw-2856	444	45	domestic	domestic	ADJ
taxlaw-2856	444	46	sources.84	sources.84	NOUN
taxlaw-2856	444	47	they	they	PRON
taxlaw-2856	444	48	do	do	AUX
taxlaw-2856	444	49	not	not	PART
taxlaw-2856	444	50	have	have	VERB
taxlaw-2856	444	51	the	the	DET
taxlaw-2856	444	52	right	right	NOUN
taxlaw-2856	444	53	to	to	PART
taxlaw-2856	444	54	impose	impose	VERB
taxlaw-2856	444	55	tax	tax	NOUN
taxlaw-2856	444	56	on	on	ADP
taxlaw-2856	444	57	the	the	DET
taxlaw-2856	444	58	foreign	foreign	ADJ
taxlaw-2856	444	59	-	-	PUNCT
taxlaw-2856	444	60	source	source	NOUN
taxlaw-2856	444	61	income	income	NOUN
taxlaw-2856	444	62	of	of	ADP
taxlaw-2856	444	63	nonresidents	nonresident	NOUN
taxlaw-2856	444	64	.	.	PUNCT
taxlaw-2856	445	1	corporations	corporation	NOUN
taxlaw-2856	445	2	have	have	VERB
taxlaw-2856	445	3	no	no	DET
taxlaw-2856	445	4	personal	personal	ADJ
taxlaw-2856	445	5	connections	connection	NOUN
taxlaw-2856	445	6	.	.	PUNCT
taxlaw-2856	446	1	due	due	ADP
taxlaw-2856	446	2	to	to	ADP
taxlaw-2856	446	3	their	their	PRON
taxlaw-2856	446	4	nature	nature	NOUN
taxlaw-2856	446	5	as	as	ADP
taxlaw-2856	446	6	juristic	juristic	ADJ
taxlaw-2856	446	7	persons	person	NOUN
taxlaw-2856	446	8	,	,	PUNCT
taxlaw-2856	446	9	the	the	DET
taxlaw-2856	446	10	only	only	ADJ
taxlaw-2856	446	11	type	type	NOUN
taxlaw-2856	446	12	of	of	ADP
taxlaw-2856	446	13	connection	connection	NOUN
taxlaw-2856	446	14	that	that	SCONJ
taxlaw-2856	446	15	they	they	PRON
taxlaw-2856	446	16	can	can	AUX
taxlaw-2856	446	17	have	have	VERB
taxlaw-2856	446	18	with	with	ADP
taxlaw-2856	446	19	a	a	DET
taxlaw-2856	446	20	country	country	NOUN
taxlaw-2856	446	21	is	be	AUX
taxlaw-2856	446	22	economic	economic	ADJ
taxlaw-2856	446	23	.	.	PUNCT
taxlaw-2856	447	1	the	the	DET
taxlaw-2856	447	2	country	country	NOUN
taxlaw-2856	447	3	with	with	ADP
taxlaw-2856	447	4	which	which	PRON
taxlaw-2856	447	5	it	it	PRON
taxlaw-2856	447	6	has	have	VERB
taxlaw-2856	447	7	such	such	DET
taxlaw-2856	447	8	a	a	DET
taxlaw-2856	447	9	connection	connection	NOUN
taxlaw-2856	447	10	may	may	AUX
taxlaw-2856	447	11	impose	impose	VERB
taxlaw-2856	447	12	tax	tax	NOUN
taxlaw-2856	447	13	on	on	ADP
taxlaw-2856	447	14	the	the	DET
taxlaw-2856	447	15	income	income	NOUN
taxlaw-2856	447	16	that	that	PRON
taxlaw-2856	447	17	the	the	DET
taxlaw-2856	447	18	corporation	corporation	NOUN
taxlaw-2856	447	19	derives	derive	VERB
taxlaw-2856	447	20	from	from	ADP
taxlaw-2856	447	21	its	its	PRON
taxlaw-2856	447	22	economic	economic	ADJ
taxlaw-2856	447	23	involvement	involvement	NOUN
taxlaw-2856	447	24	with	with	ADP
taxlaw-2856	447	25	the	the	DET
taxlaw-2856	447	26	country	country	NOUN
taxlaw-2856	447	27	.	.	PUNCT
taxlaw-2856	448	1	however	however	ADV
taxlaw-2856	448	2	,	,	PUNCT
taxlaw-2856	448	3	because	because	SCONJ
taxlaw-2856	448	4	an	an	DET
taxlaw-2856	448	5	economic	economic	ADJ
taxlaw-2856	448	6	connection	connection	NOUN
taxlaw-2856	448	7	by	by	ADP
taxlaw-2856	448	8	itself	itself	PRON
taxlaw-2856	448	9	is	be	AUX
taxlaw-2856	448	10	insufficient	insufficient	ADJ
taxlaw-2856	448	11	to	to	PART
taxlaw-2856	448	12	establish	establish	VERB
taxlaw-2856	448	13	a	a	DET
taxlaw-2856	448	14	right	right	NOUN
taxlaw-2856	448	15	to	to	PART
taxlaw-2856	448	16	impose	impose	VERB
taxlaw-2856	448	17	tax	tax	NOUN
taxlaw-2856	448	18	on	on	ADP
taxlaw-2856	448	19	foreign	foreign	ADJ
taxlaw-2856	448	20	-	-	PUNCT
taxlaw-2856	448	21	source	source	NOUN
taxlaw-2856	448	22	income	income	NOUN
taxlaw-2856	448	23	and	and	CCONJ
taxlaw-2856	448	24	because	because	SCONJ
taxlaw-2856	448	25	a	a	DET
taxlaw-2856	448	26	corporation	corporation	NOUN
taxlaw-2856	448	27	can	can	AUX
taxlaw-2856	448	28	not	not	PART
taxlaw-2856	448	29	have	have	VERB
taxlaw-2856	448	30	any	any	DET
taxlaw-2856	448	31	connection	connection	NOUN
taxlaw-2856	448	32	other	other	ADJ
taxlaw-2856	448	33	than	than	ADP
taxlaw-2856	448	34	economic	economic	ADJ
taxlaw-2856	448	35	,	,	PUNCT
taxlaw-2856	448	36	there	there	PRON
taxlaw-2856	448	37	can	can	AUX
taxlaw-2856	448	38	be	be	AUX
taxlaw-2856	448	39	no	no	DET
taxlaw-2856	448	40	justification	justification	NOUN
taxlaw-2856	448	41	for	for	ADP
taxlaw-2856	448	42	imposing	impose	VERB
taxlaw-2856	448	43	tax	tax	NOUN
taxlaw-2856	448	44	on	on	ADP
taxlaw-2856	448	45	a	a	DET
taxlaw-2856	448	46	corporation	corporation	NOUN
taxlaw-2856	448	47	’s	’s	PART
taxlaw-2856	448	48	foreign	foreign	ADJ
taxlaw-2856	448	49	-	-	PUNCT
taxlaw-2856	448	50	source	source	NOUN
taxlaw-2856	448	51	income	income	NOUN
taxlaw-2856	448	52	.	.	PUNCT
taxlaw-2856	449	1	consider	consider	VERB
taxlaw-2856	449	2	the	the	DET
taxlaw-2856	449	3	leading	lead	VERB
taxlaw-2856	449	4	case	case	NOUN
taxlaw-2856	449	5	of	of	ADP
taxlaw-2856	449	6	de	de	X
taxlaw-2856	449	7	beers	beer	NOUN
taxlaw-2856	449	8	,	,	PUNCT
taxlaw-2856	449	9	decided	decide	VERB
taxlaw-2856	449	10	by	by	ADP
taxlaw-2856	449	11	the	the	DET
taxlaw-2856	449	12	house	house	PROPN
taxlaw-2856	449	13	of	of	ADP
taxlaw-2856	449	14	lords	lords	PROPN
taxlaw-2856	449	15	in	in	ADP
taxlaw-2856	449	16	1906.85	1906.85	NUM
taxlaw-2856	449	17	de	de	X
taxlaw-2856	449	18	beers	beer	NOUN
taxlaw-2856	449	19	concerned	concern	VERB
taxlaw-2856	449	20	the	the	DET
taxlaw-2856	449	21	question	question	NOUN
taxlaw-2856	449	22	of	of	ADP
taxlaw-2856	449	23	when	when	SCONJ
taxlaw-2856	449	24	a	a	DET
taxlaw-2856	449	25	corporation	corporation	NOUN
taxlaw-2856	449	26	is	be	AUX
taxlaw-2856	449	27	a	a	DET
taxlaw-2856	449	28	united	united	ADJ
taxlaw-2856	449	29	kingdom	kingdom	PROPN
taxlaw-2856	449	30	resident	resident	NOUN
taxlaw-2856	449	31	for	for	ADP
taxlaw-2856	449	32	the	the	DET
taxlaw-2856	449	33	purpose	purpose	NOUN
taxlaw-2856	449	34	of	of	ADP
taxlaw-2856	449	35	the	the	DET
taxlaw-2856	449	36	corporate	corporate	ADJ
taxlaw-2856	449	37	income	income	NOUN
taxlaw-2856	449	38	tax	tax	NOUN
taxlaw-2856	449	39	.	.	PUNCT
taxlaw-2856	450	1	under	under	ADP
taxlaw-2856	450	2	uk	uk	PROPN
taxlaw-2856	450	3	law	law	NOUN
taxlaw-2856	450	4	at	at	ADP
taxlaw-2856	450	5	the	the	DET
taxlaw-2856	450	6	time	time	NOUN
taxlaw-2856	450	7	,	,	PUNCT
taxlaw-2856	450	8	a	a	DET
taxlaw-2856	450	9	person	person	NOUN
taxlaw-2856	450	10	residing	reside	VERB
taxlaw-2856	450	11	in	in	ADP
taxlaw-2856	450	12	the	the	DET
taxlaw-2856	450	13	united	united	PROPN
taxlaw-2856	450	14	kingdom	kingdom	NOUN
taxlaw-2856	450	15	was	be	AUX
taxlaw-2856	450	16	liable	liable	ADJ
taxlaw-2856	450	17	for	for	ADP
taxlaw-2856	450	18	tax	tax	NOUN
taxlaw-2856	450	19	on	on	ADP
taxlaw-2856	450	20	annual	annual	ADJ
taxlaw-2856	450	21	profits	profit	NOUN
taxlaw-2856	450	22	“	"	PUNCT
taxlaw-2856	450	23	from	from	ADP
taxlaw-2856	450	24	any	any	DET
taxlaw-2856	450	25	kind	kind	NOUN
taxlaw-2856	450	26	of	of	ADP
taxlaw-2856	450	27	property	property	NOUN
taxlaw-2856	450	28	,	,	PUNCT
taxlaw-2856	450	29	whether	whether	SCONJ
taxlaw-2856	450	30	situated	situate	VERB
taxlaw-2856	450	31	in	in	ADP
taxlaw-2856	450	32	the	the	DET
taxlaw-2856	450	33	united	united	ADJ
taxlaw-2856	450	34	kingdom	kingdom	PROPN
taxlaw-2856	450	35	or	or	CCONJ
taxlaw-2856	450	36	elsewhere	elsewhere	ADV
taxlaw-2856	450	37	”	"	PUNCT
taxlaw-2856	450	38	and	and	CCONJ
taxlaw-2856	450	39	“	"	PUNCT
taxlaw-2856	450	40	from	from	ADP
taxlaw-2856	450	41	any	any	DET
taxlaw-2856	450	42	profession	profession	NOUN
taxlaw-2856	450	43	,	,	PUNCT
taxlaw-2856	450	44	trade	trade	NOUN
taxlaw-2856	450	45	,	,	PUNCT
taxlaw-2856	450	46	employment	employment	NOUN
taxlaw-2856	450	47	,	,	PUNCT
taxlaw-2856	450	48	or	or	CCONJ
taxlaw-2856	450	49	vacation	vacation	NOUN
taxlaw-2856	450	50	,	,	PUNCT
taxlaw-2856	450	51	whether	whether	SCONJ
taxlaw-2856	450	52	the	the	DET
taxlaw-2856	450	53	same	same	ADJ
taxlaw-2856	450	54	shall	shall	AUX
taxlaw-2856	450	55	be	be	AUX
taxlaw-2856	450	56	respectively	respectively	ADV
taxlaw-2856	450	57	carried	carry	VERB
taxlaw-2856	450	58	on	on	ADP
taxlaw-2856	450	59	in	in	ADP
taxlaw-2856	450	60	the	the	DET
taxlaw-2856	450	61	united	united	ADJ
taxlaw-2856	450	62	kingdom	kingdom	NOUN
taxlaw-2856	450	63	or	or	CCONJ
taxlaw-2856	450	64	elsewhere	elsewhere	ADV
taxlaw-2856	450	65	.	.	PUNCT
taxlaw-2856	451	1	”86	”86	VERB
taxlaw-2856	451	2	the	the	DET
taxlaw-2856	451	3	problem	problem	NOUN
taxlaw-2856	451	4	facing	face	VERB
taxlaw-2856	451	5	the	the	DET
taxlaw-2856	451	6	house	house	NOUN
taxlaw-2856	451	7	of	of	ADP
taxlaw-2856	451	8	lords	lords	PROPN
taxlaw-2856	451	9	was	be	AUX
taxlaw-2856	451	10	that	that	DET
taxlaw-2856	451	11	residence	residence	NOUN
taxlaw-2856	451	12	is	be	AUX
taxlaw-2856	451	13	a	a	DET
taxlaw-2856	451	14	term	term	NOUN
taxlaw-2856	451	15	that	that	PRON
taxlaw-2856	451	16	conceptually	conceptually	ADV
taxlaw-2856	451	17	applies	apply	VERB
taxlaw-2856	451	18	to	to	ADP
taxlaw-2856	451	19	individuals	individual	NOUN
taxlaw-2856	451	20	,	,	PUNCT
taxlaw-2856	451	21	not	not	PART
taxlaw-2856	451	22	to	to	ADP
taxlaw-2856	451	23	corporations	corporation	NOUN
taxlaw-2856	451	24	:	:	PUNCT
taxlaw-2856	451	25	“	"	PUNCT
taxlaw-2856	451	26	it	it	PRON
taxlaw-2856	451	27	is	be	AUX
taxlaw-2856	451	28	easy	easy	ADJ
taxlaw-2856	451	29	to	to	PART
taxlaw-2856	451	30	ascertain	ascertain	VERB
taxlaw-2856	451	31	where	where	SCONJ
taxlaw-2856	451	32	an	an	DET
taxlaw-2856	451	33	individual	individual	NOUN
taxlaw-2856	451	34	resides	reside	VERB
taxlaw-2856	451	35	,	,	PUNCT
taxlaw-2856	451	36	but	but	CCONJ
taxlaw-2856	451	37	when	when	SCONJ
taxlaw-2856	451	38	the	the	DET
taxlaw-2856	451	39	inquiry	inquiry	NOUN
taxlaw-2856	451	40	relates	relate	VERB
taxlaw-2856	451	41	to	to	ADP
taxlaw-2856	451	42	a	a	DET
taxlaw-2856	451	43	company	company	NOUN
taxlaw-2856	451	44	,	,	PUNCT
taxlaw-2856	451	45	which	which	PRON
taxlaw-2856	451	46	in	in	ADP
taxlaw-2856	451	47	a	a	DET
taxlaw-2856	451	48	natural	natural	ADJ
taxlaw-2856	451	49	sense	sense	NOUN
taxlaw-2856	451	50	does	do	AUX
taxlaw-2856	451	51	not	not	PART
taxlaw-2856	451	52	reside	reside	VERB
taxlaw-2856	451	53	anywhere	anywhere	ADV
taxlaw-2856	451	54	,	,	PUNCT
taxlaw-2856	451	55	some	some	DET
taxlaw-2856	451	56	artificial	artificial	ADJ
taxlaw-2856	451	57	test	test	NOUN
taxlaw-2856	451	58	must	must	AUX
taxlaw-2856	451	59	be	be	AUX
taxlaw-2856	451	60	applied	apply	VERB
taxlaw-2856	451	61	.	.	PUNCT
taxlaw-2856	452	1	”87	”87	PROPN
taxlaw-2856	453	1	the	the	DET
taxlaw-2856	453	2	house	house	PROPN
taxlaw-2856	453	3	of	of	ADP
taxlaw-2856	453	4	lords	lords	PROPN
taxlaw-2856	453	5	decided	decide	VERB
taxlaw-2856	453	6	that	that	SCONJ
taxlaw-2856	453	7	in	in	ADP
taxlaw-2856	453	8	determining	determine	VERB
taxlaw-2856	453	9	the	the	DET
taxlaw-2856	453	10	residence	residence	NOUN
taxlaw-2856	453	11	of	of	ADP
taxlaw-2856	453	12	a	a	DET
taxlaw-2856	453	13	corporation	corporation	NOUN
taxlaw-2856	453	14	,	,	PUNCT
taxlaw-2856	453	15	one	one	PRON
taxlaw-2856	453	16	should	should	AUX
taxlaw-2856	453	17	“	"	PUNCT
taxlaw-2856	453	18	proceed	proceed	VERB
taxlaw-2856	453	19	as	as	ADV
taxlaw-2856	453	20	nearly	nearly	ADV
taxlaw-2856	453	21	as	as	SCONJ
taxlaw-2856	453	22	we	we	PRON
taxlaw-2856	453	23	can	can	AUX
taxlaw-2856	453	24	upon	upon	SCONJ
taxlaw-2856	453	25	the	the	DET
taxlaw-2856	453	26	analogy	analogy	NOUN
taxlaw-2856	453	27	of	of	ADP
taxlaw-2856	453	28	an	an	DET
taxlaw-2856	453	29	individual	individual	NOUN
taxlaw-2856	453	30	.	.	PUNCT
taxlaw-2856	454	1	”88	”88	ADJ
taxlaw-2856	454	2	the	the	DET
taxlaw-2856	454	3	question	question	NOUN
taxlaw-2856	454	4	was	be	AUX
taxlaw-2856	454	5	then	then	ADV
taxlaw-2856	454	6	how	how	SCONJ
taxlaw-2856	454	7	to	to	PART
taxlaw-2856	454	8	analogize	analogize	VERB
taxlaw-2856	454	9	,	,	PUNCT
taxlaw-2856	454	10	with	with	ADP
taxlaw-2856	454	11	regard	regard	NOUN
taxlaw-2856	454	12	to	to	ADP
taxlaw-2856	454	13	residence	residence	NOUN
taxlaw-2856	454	14	,	,	PUNCT
taxlaw-2856	454	15	from	from	ADP
taxlaw-2856	454	16	a	a	DET
taxlaw-2856	454	17	natural	natural	ADJ
taxlaw-2856	454	18	person	person	NOUN
taxlaw-2856	454	19	to	to	ADP
taxlaw-2856	454	20	an	an	DET
taxlaw-2856	454	21	artificial	artificial	ADJ
taxlaw-2856	454	22	person	person	NOUN
taxlaw-2856	454	23	when	when	SCONJ
taxlaw-2856	454	24	the	the	DET
taxlaw-2856	454	25	terms	term	NOUN
taxlaw-2856	454	26	of	of	ADP
taxlaw-2856	454	27	reference	reference	NOUN
taxlaw-2856	454	28	relate	relate	VERB
taxlaw-2856	454	29	specifically	specifically	ADV
taxlaw-2856	454	30	to	to	ADP
taxlaw-2856	454	31	those	those	DET
taxlaw-2856	454	32	characteristics	characteristic	NOUN
taxlaw-2856	454	33	of	of	ADP
taxlaw-2856	454	34	the	the	DET
taxlaw-2856	454	35	former	former	ADJ
taxlaw-2856	454	36	that	that	PRON
taxlaw-2856	454	37	are	be	AUX
taxlaw-2856	454	38	absent	absent	ADJ
taxlaw-2856	454	39	in	in	ADP
taxlaw-2856	454	40	the	the	DET
taxlaw-2856	454	41	case	case	NOUN
taxlaw-2856	454	42	of	of	ADP
taxlaw-2856	454	43	the	the	DET
taxlaw-2856	454	44	latter	latter	ADJ
taxlaw-2856	454	45	.	.	PUNCT
taxlaw-2856	455	1	the	the	DET
taxlaw-2856	455	2	taxpayer	taxpayer	NOUN
taxlaw-2856	455	3	argued	argue	VERB
taxlaw-2856	455	4	that	that	SCONJ
taxlaw-2856	455	5	a	a	DET
taxlaw-2856	455	6	corporation	corporation	NOUN
taxlaw-2856	455	7	resides	reside	VERB
taxlaw-2856	455	8	in	in	ADP
taxlaw-2856	455	9	the	the	DET
taxlaw-2856	455	10	country	country	NOUN
taxlaw-2856	455	11	in	in	ADP
taxlaw-2856	455	12	which	which	PRON
taxlaw-2856	455	13	it	it	PRON
taxlaw-2856	455	14	is	be	AUX
taxlaw-2856	455	15	registered	register	VERB
taxlaw-2856	455	16	and	and	CCONJ
taxlaw-2856	455	17	that	that	SCONJ
taxlaw-2856	455	18	,	,	PUNCT
taxlaw-2856	455	19	registered	register	VERB
taxlaw-2856	455	20	in	in	ADP
taxlaw-2856	455	21	south	south	PROPN
taxlaw-2856	455	22	africa	africa	PROPN
taxlaw-2856	455	23	,	,	PUNCT
taxlaw-2856	455	24	it	it	PRON
taxlaw-2856	455	25	was	be	AUX
taxlaw-2856	455	26	a	a	DET
taxlaw-2856	455	27	resident	resident	NOUN
taxlaw-2856	455	28	of	of	ADP
taxlaw-2856	455	29	that	that	DET
taxlaw-2856	455	30	territory	territory	NOUN
taxlaw-2856	455	31	and	and	CCONJ
taxlaw-2856	455	32	not	not	PART
taxlaw-2856	455	33	of	of	ADP
taxlaw-2856	455	34	the	the	DET
taxlaw-2856	455	35	united	united	ADJ
taxlaw-2856	455	36	kingdom	kingdom	PROPN
taxlaw-2856	455	37	.	.	PUNCT
taxlaw-2856	456	1	in	in	ADP
taxlaw-2856	456	2	rejecting	reject	VERB
taxlaw-2856	456	3	this	this	DET
taxlaw-2856	456	4	argument	argument	NOUN
taxlaw-2856	456	5	,	,	PUNCT
taxlaw-2856	456	6	the	the	DET
taxlaw-2856	456	7	house	house	PROPN
taxlaw-2856	456	8	of	of	ADP
taxlaw-2856	456	9	lords	lords	PROPN
taxlaw-2856	456	10	viewed	view	VERB
taxlaw-2856	456	11	registration	registration	NOUN
taxlaw-2856	456	12	as	as	ADP
taxlaw-2856	456	13	corresponding	correspond	VERB
taxlaw-2856	456	14	not	not	PART
taxlaw-2856	456	15	to	to	ADP
taxlaw-2856	456	16	an	an	DET
taxlaw-2856	456	17	individual	individual	NOUN
taxlaw-2856	456	18	’s	’s	PART
taxlaw-2856	456	19	residence	residence	NOUN
taxlaw-2856	456	20	but	but	CCONJ
taxlaw-2856	456	21	rather	rather	ADV
taxlaw-2856	456	22	to	to	ADP
taxlaw-2856	456	23	an	an	DET
taxlaw-2856	456	24	individual	individual	NOUN
taxlaw-2856	456	25	’s	’s	PART
taxlaw-2856	456	26	citizenship	citizenship	NOUN
taxlaw-2856	456	27	.	.	PUNCT
taxlaw-2856	457	1	de	de	X
taxlaw-2856	457	2	beers	beer	NOUN
taxlaw-2856	457	3	was	be	AUX
taxlaw-2856	457	4	in	in	ADP
taxlaw-2856	457	5	an	an	DET
taxlaw-2856	457	6	analogous	analogous	ADJ
taxlaw-2856	457	7	position	position	NOUN
taxlaw-2856	457	8	to	to	ADP
taxlaw-2856	457	9	a	a	DET
taxlaw-2856	457	10	citizen	citizen	NOUN
taxlaw-2856	457	11	of	of	ADP
taxlaw-2856	457	12	south	south	PROPN
taxlaw-2856	457	13	africa	africa	PROPN
taxlaw-2856	457	14	.	.	PUNCT
taxlaw-2856	458	1	however	however	ADV
taxlaw-2856	458	2	,	,	PUNCT
taxlaw-2856	458	3	just	just	ADV
taxlaw-2856	458	4	as	as	SCONJ
taxlaw-2856	458	5	an	an	DET
taxlaw-2856	458	6	individual	individual	NOUN
taxlaw-2856	458	7	who	who	PRON
taxlaw-2856	458	8	is	be	AUX
taxlaw-2856	458	9	a	a	DET
taxlaw-2856	458	10	foreign	foreign	ADJ
taxlaw-2856	458	11	national	national	NOUN
taxlaw-2856	458	12	may	may	AUX
taxlaw-2856	458	13	reside	reside	VERB
taxlaw-2856	458	14	in	in	ADP
taxlaw-2856	458	15	the	the	DET
taxlaw-2856	458	16	united	united	ADJ
taxlaw-2856	458	17	kingdom	kingdom	PROPN
taxlaw-2856	458	18	,	,	PUNCT
taxlaw-2856	458	19	so	so	SCONJ
taxlaw-2856	458	20	too	too	ADV
taxlaw-2856	458	21	a	a	DET
taxlaw-2856	458	22	corporation	corporation	NOUN
taxlaw-2856	458	23	registered	register	VERB
taxlaw-2856	458	24	abroad	abroad	ADV
taxlaw-2856	458	25	may	may	AUX
taxlaw-2856	458	26	be	be	AUX
taxlaw-2856	458	27	a	a	DET
taxlaw-2856	458	28	uk	uk	PROPN
taxlaw-2856	458	29	resident.89	resident.89	PROPN
taxlaw-2856	458	30	83	83	NUM
taxlaw-2856	458	31	restatement	restatement	NOUN
taxlaw-2856	458	32	(	(	PUNCT
taxlaw-2856	458	33	third	third	ADJ
taxlaw-2856	458	34	)	)	PUNCT
taxlaw-2856	458	35	of	of	ADP
taxlaw-2856	458	36	foreign	foreign	ADJ
taxlaw-2856	458	37	relations	relation	NOUN
taxlaw-2856	458	38	law	law	NOUN
taxlaw-2856	458	39	§	§	PROPN
taxlaw-2856	458	40	402(1)(a	402(1)(a	NUM
taxlaw-2856	458	41	)	)	PUNCT
taxlaw-2856	458	42	(	(	PUNCT
taxlaw-2856	458	43	am	be	AUX
taxlaw-2856	458	44	.	.	PUNCT
taxlaw-2856	458	45	law	law	NOUN
taxlaw-2856	458	46	inst	inst	PROPN
taxlaw-2856	458	47	.	.	PUNCT
taxlaw-2856	458	48	1987	1987	NUM
taxlaw-2856	458	49	)	)	PUNCT
taxlaw-2856	458	50	;	;	PUNCT
taxlaw-2856	458	51	nancy	nancy	PROPN
taxlaw-2856	458	52	h.	h.	PROPN
taxlaw-2856	458	53	kaufman	kaufman	PROPN
taxlaw-2856	458	54	,	,	PUNCT
taxlaw-2856	458	55	fairness	fairness	NOUN
taxlaw-2856	458	56	and	and	CCONJ
taxlaw-2856	458	57	the	the	DET
taxlaw-2856	458	58	taxation	taxation	NOUN
taxlaw-2856	458	59	of	of	ADP
taxlaw-2856	458	60	international	international	ADJ
taxlaw-2856	458	61	income	income	NOUN
taxlaw-2856	458	62	,	,	PUNCT
taxlaw-2856	458	63	29	29	NUM
taxlaw-2856	458	64	l.	l.	PROPN
taxlaw-2856	458	65	&	&	CCONJ
taxlaw-2856	458	66	pol’y	pol’y	NOUN
taxlaw-2856	458	67	int’l	int’l	NUM
taxlaw-2856	458	68	bus	bus	NOUN
taxlaw-2856	458	69	.	.	PUNCT
taxlaw-2856	458	70	145	145	NUM
taxlaw-2856	458	71	,	,	PUNCT
taxlaw-2856	458	72	198	198	NUM
taxlaw-2856	458	73	(	(	PUNCT
taxlaw-2856	458	74	1998	1998	NUM
taxlaw-2856	458	75	)	)	PUNCT
taxlaw-2856	458	76	(	(	PUNCT
taxlaw-2856	458	77	“	"	PUNCT
taxlaw-2856	458	78	a	a	DET
taxlaw-2856	458	79	finding	finding	NOUN
taxlaw-2856	458	80	that	that	SCONJ
taxlaw-2856	458	81	…	…	PUNCT
taxlaw-2856	458	82	part	part	NOUN
taxlaw-2856	458	83	of	of	ADP
taxlaw-2856	458	84	one	one	NUM
taxlaw-2856	458	85	or	or	CCONJ
taxlaw-2856	458	86	more	more	ADJ
taxlaw-2856	458	87	[	[	X
taxlaw-2856	458	88	of	of	ADP
taxlaw-2856	458	89	]	]	PUNCT
taxlaw-2856	458	90	the	the	DET
taxlaw-2856	458	91	considerations	consideration	NOUN
taxlaw-2856	458	92	relevant	relevant	ADJ
taxlaw-2856	458	93	to	to	ADP
taxlaw-2856	458	94	economic	economic	ADJ
taxlaw-2856	458	95	allegiance	allegiance	NOUN
taxlaw-2856	458	96	…	…	PUNCT
taxlaw-2856	458	97	occurs	occur	VERB
taxlaw-2856	458	98	within	within	ADP
taxlaw-2856	458	99	the	the	DET
taxlaw-2856	458	100	territory	territory	NOUN
taxlaw-2856	458	101	…	…	PUNCT
taxlaw-2856	458	102	of	of	ADP
taxlaw-2856	458	103	a	a	DET
taxlaw-2856	458	104	state	state	NOUN
taxlaw-2856	458	105	is	be	AUX
taxlaw-2856	458	106	[	[	X
taxlaw-2856	458	107	enough	enough	ADJ
taxlaw-2856	458	108	]	]	PUNCT
taxlaw-2856	458	109	to	to	PART
taxlaw-2856	458	110	endow	endow	VERB
taxlaw-2856	458	111	that	that	SCONJ
taxlaw-2856	458	112	state	state	NOUN
taxlaw-2856	458	113	with	with	ADP
taxlaw-2856	458	114	a	a	DET
taxlaw-2856	458	115	competence	competence	NOUN
taxlaw-2856	458	116	to	to	PART
taxlaw-2856	458	117	tax	tax	VERB
taxlaw-2856	458	118	the	the	DET
taxlaw-2856	458	119	income	income	NOUN
taxlaw-2856	458	120	thus	thus	ADV
taxlaw-2856	458	121	produced	produce	VERB
taxlaw-2856	458	122	…	…	PUNCT
taxlaw-2856	458	123	”	"	PUNCT
taxlaw-2856	458	124	)	)	PUNCT
taxlaw-2856	458	125	;	;	PUNCT
taxlaw-2856	458	126	reuven	reuven	AUX
taxlaw-2856	458	127	s.	s.	PROPN
taxlaw-2856	458	128	avi	avi	PROPN
taxlaw-2856	458	129	-	-	PUNCT
taxlaw-2856	458	130	yonah	yonah	ADJ
taxlaw-2856	458	131	,	,	PUNCT
taxlaw-2856	458	132	international	international	ADJ
taxlaw-2856	458	133	tax	tax	NOUN
taxlaw-2856	458	134	as	as	ADP
taxlaw-2856	458	135	international	international	ADJ
taxlaw-2856	458	136	law	law	NOUN
taxlaw-2856	458	137	,	,	PUNCT
taxlaw-2856	458	138	57	57	NUM
taxlaw-2856	458	139	tax	tax	NOUN
taxlaw-2856	458	140	l.	l.	PROPN
taxlaw-2856	458	141	rev	rev	PROPN
taxlaw-2856	458	142	.	.	PROPN
taxlaw-2856	458	143	483	483	NUM
taxlaw-2856	458	144	,	,	PUNCT
taxlaw-2856	458	145	490	490	NUM
taxlaw-2856	458	146	(	(	PUNCT
taxlaw-2856	458	147	2004	2004	NUM
taxlaw-2856	458	148	)	)	PUNCT
taxlaw-2856	458	149	(	(	PUNCT
taxlaw-2856	458	150	“	"	PUNCT
taxlaw-2856	458	151	the	the	DET
taxlaw-2856	458	152	right	right	NOUN
taxlaw-2856	458	153	of	of	ADP
taxlaw-2856	458	154	countries	country	NOUN
taxlaw-2856	458	155	to	to	PART
taxlaw-2856	458	156	tax	tax	NOUN
taxlaw-2856	458	157	income	income	NOUN
taxlaw-2856	458	158	arising	arise	VERB
taxlaw-2856	458	159	in	in	ADP
taxlaw-2856	458	160	their	their	PRON
taxlaw-2856	458	161	territory	territory	NOUN
taxlaw-2856	458	162	is	be	AUX
taxlaw-2856	458	163	well	well	ADV
taxlaw-2856	458	164	established	establish	VERB
taxlaw-2856	458	165	in	in	ADP
taxlaw-2856	458	166	international	international	ADJ
taxlaw-2856	458	167	law	law	NOUN
taxlaw-2856	458	168	.	.	PUNCT
taxlaw-2856	458	169	”	"	PUNCT
taxlaw-2856	458	170	)	)	PUNCT
taxlaw-2856	458	171	.	.	PUNCT
taxlaw-2856	459	1	84	84	NUM
taxlaw-2856	459	2	while	while	SCONJ
taxlaw-2856	459	3	host	host	NOUN
taxlaw-2856	459	4	countries	country	NOUN
taxlaw-2856	459	5	have	have	VERB
taxlaw-2856	459	6	the	the	DET
taxlaw-2856	459	7	right	right	NOUN
taxlaw-2856	459	8	to	to	PART
taxlaw-2856	459	9	tax	tax	VERB
taxlaw-2856	459	10	the	the	DET
taxlaw-2856	459	11	domestic	domestic	ADJ
taxlaw-2856	459	12	source	source	NOUN
taxlaw-2856	459	13	income	income	NOUN
taxlaw-2856	459	14	of	of	ADP
taxlaw-2856	459	15	nonresidents	nonresident	NOUN
taxlaw-2856	459	16	who	who	PRON
taxlaw-2856	459	17	operate	operate	VERB
taxlaw-2856	459	18	within	within	ADP
taxlaw-2856	459	19	their	their	PRON
taxlaw-2856	459	20	territory	territory	NOUN
taxlaw-2856	459	21	,	,	PUNCT
taxlaw-2856	459	22	i	i	PRON
taxlaw-2856	459	23	have	have	AUX
taxlaw-2856	459	24	argued	argue	VERB
taxlaw-2856	459	25	elsewhere	elsewhere	ADV
taxlaw-2856	459	26	that	that	SCONJ
taxlaw-2856	459	27	income	income	NOUN
taxlaw-2856	459	28	is	be	AUX
taxlaw-2856	459	29	not	not	PART
taxlaw-2856	459	30	an	an	DET
taxlaw-2856	459	31	appropriate	appropriate	ADJ
taxlaw-2856	459	32	base	base	NOUN
taxlaw-2856	459	33	for	for	ADP
taxlaw-2856	459	34	taxing	tax	VERB
taxlaw-2856	459	35	nonresidents	nonresident	NOUN
taxlaw-2856	459	36	.	.	PUNCT
taxlaw-2856	460	1	see	see	VERB
taxlaw-2856	460	2	generally	generally	ADV
taxlaw-2856	460	3	david	david	PROPN
taxlaw-2856	460	4	elkins	elkins	PROPN
taxlaw-2856	460	5	,	,	PUNCT
taxlaw-2856	460	6	the	the	DET
taxlaw-2856	460	7	case	case	NOUN
taxlaw-2856	460	8	against	against	ADP
taxlaw-2856	460	9	income	income	NOUN
taxlaw-2856	460	10	taxation	taxation	NOUN
taxlaw-2856	460	11	of	of	ADP
taxlaw-2856	460	12	multinational	multinational	ADJ
taxlaw-2856	460	13	enterprises	enterprise	NOUN
taxlaw-2856	460	14	,	,	PUNCT
taxlaw-2856	460	15	36	36	NUM
taxlaw-2856	460	16	va	va	NOUN
taxlaw-2856	460	17	.	.	PUNCT
taxlaw-2856	461	1	tax	tax	PROPN
taxlaw-2856	461	2	rev	rev	PROPN
taxlaw-2856	461	3	.	.	PROPN
taxlaw-2856	462	1	143	143	NUM
taxlaw-2856	462	2	(	(	PUNCT
taxlaw-2856	462	3	2017	2017	NUM
taxlaw-2856	462	4	)	)	PUNCT
taxlaw-2856	462	5	.	.	PUNCT
taxlaw-2856	463	1	85	85	NUM
taxlaw-2856	463	2	de	de	X
taxlaw-2856	463	3	beers	beer	NOUN
taxlaw-2856	463	4	consolidated	consolidated	ADJ
taxlaw-2856	463	5	mines	mine	NOUN
taxlaw-2856	463	6	,	,	PUNCT
taxlaw-2856	463	7	ltd	ltd	PROPN
taxlaw-2856	463	8	.	.	PROPN
taxlaw-2856	464	1	v.	v.	ADP
taxlaw-2856	464	2	howe	howe	PROPN
taxlaw-2856	465	1	[	[	X
taxlaw-2856	465	2	1906	1906	NUM
taxlaw-2856	465	3	]	]	X
taxlaw-2856	465	4	ac	ac	PROPN
taxlaw-2856	465	5	455	455	NUM
taxlaw-2856	465	6	(	(	PUNCT
taxlaw-2856	465	7	hl	hl	NOUN
taxlaw-2856	465	8	)	)	PUNCT
taxlaw-2856	465	9	(	(	PUNCT
taxlaw-2856	465	10	appeal	appeal	NOUN
taxlaw-2856	465	11	taken	take	VERB
taxlaw-2856	465	12	from	from	ADP
taxlaw-2856	465	13	eng	eng	PROPN
taxlaw-2856	465	14	.	.	PUNCT
taxlaw-2856	465	15	)	)	PUNCT
taxlaw-2856	465	16	.	.	PUNCT
taxlaw-2856	466	1	86	86	NUM
taxlaw-2856	467	1	i	i	PRON
taxlaw-2856	467	2	d.	d.	PROPN
taxlaw-2856	467	3	at	at	ADP
taxlaw-2856	467	4	457–58	457–58	PROPN
taxlaw-2856	467	5	(	(	PUNCT
taxlaw-2856	467	6	quoting	quote	VERB
taxlaw-2856	467	7	section	section	NOUN
taxlaw-2856	467	8	2	2	NUM
taxlaw-2856	467	9	of	of	ADP
taxlaw-2856	467	10	the	the	DET
taxlaw-2856	467	11	income	income	NOUN
taxlaw-2856	467	12	tax	tax	PROPN
taxlaw-2856	467	13	act	act	NOUN
taxlaw-2856	467	14	1853	1853	NUM
taxlaw-2856	467	15	,	,	PUNCT
taxlaw-2856	467	16	schedule	schedule	NOUN
taxlaw-2856	467	17	d	d	NOUN
taxlaw-2856	467	18	)	)	PUNCT
taxlaw-2856	467	19	.	.	PUNCT
taxlaw-2856	468	1	87	87	NUM
taxlaw-2856	469	1	i	i	PRON
taxlaw-2856	469	2	d.	d.	PROPN
taxlaw-2856	469	3	at	at	ADP
taxlaw-2856	469	4	458	458	NUM
taxlaw-2856	469	5	.	.	PUNCT
taxlaw-2856	470	1	88	88	NUM
taxlaw-2856	471	1	i	i	PRON
taxlaw-2856	471	2	d.	d.	PROPN
taxlaw-2856	471	3	89	89	NUM
taxlaw-2856	472	1	i	i	PRON
taxlaw-2856	472	2	d.	d.	PROPN
taxlaw-2856	472	3	24	24	NUM
taxlaw-2856	472	4	columbia	columbia	PROPN
taxlaw-2856	472	5	journal	journal	PROPN
taxlaw-2856	472	6	of	of	ADP
taxlaw-2856	472	7	tax	tax	NOUN
taxlaw-2856	472	8	law	law	NOUN
taxlaw-2856	472	9	[	[	X
taxlaw-2856	472	10	vol.9:5	vol.9:5	NOUN
taxlaw-2856	472	11	what	what	PRON
taxlaw-2856	472	12	then	then	ADV
taxlaw-2856	472	13	are	be	AUX
taxlaw-2856	472	14	the	the	DET
taxlaw-2856	472	15	characteristics	characteristic	NOUN
taxlaw-2856	472	16	of	of	ADP
taxlaw-2856	472	17	a	a	DET
taxlaw-2856	472	18	corporation	corporation	NOUN
taxlaw-2856	472	19	that	that	PRON
taxlaw-2856	472	20	are	be	AUX
taxlaw-2856	472	21	analogous	analogous	ADJ
taxlaw-2856	472	22	to	to	ADP
taxlaw-2856	472	23	the	the	DET
taxlaw-2856	472	24	residence	residence	NOUN
taxlaw-2856	472	25	of	of	ADP
taxlaw-2856	472	26	an	an	DET
taxlaw-2856	472	27	individual	individual	NOUN
taxlaw-2856	472	28	?	?	PUNCT
taxlaw-2856	473	1	“	"	PUNCT
taxlaw-2856	473	2	a	a	DET
taxlaw-2856	473	3	company	company	NOUN
taxlaw-2856	473	4	can	can	AUX
taxlaw-2856	473	5	not	not	PART
taxlaw-2856	473	6	eat	eat	VERB
taxlaw-2856	473	7	or	or	CCONJ
taxlaw-2856	473	8	sleep	sleep	VERB
taxlaw-2856	473	9	,	,	PUNCT
taxlaw-2856	473	10	”	"	PUNCT
taxlaw-2856	473	11	the	the	DET
taxlaw-2856	473	12	house	house	PROPN
taxlaw-2856	473	13	of	of	ADP
taxlaw-2856	473	14	lords	lords	PROPN
taxlaw-2856	473	15	noted	note	VERB
taxlaw-2856	473	16	,	,	PUNCT
taxlaw-2856	473	17	“	"	PUNCT
taxlaw-2856	473	18	but	but	CCONJ
taxlaw-2856	473	19	it	it	PRON
taxlaw-2856	473	20	can	can	AUX
taxlaw-2856	473	21	keep	keep	VERB
taxlaw-2856	473	22	house	house	NOUN
taxlaw-2856	473	23	and	and	CCONJ
taxlaw-2856	473	24	do	do	VERB
taxlaw-2856	473	25	business	business	NOUN
taxlaw-2856	473	26	.	.	PUNCT
taxlaw-2856	474	1	we	we	PRON
taxlaw-2856	474	2	ought	ought	AUX
taxlaw-2856	474	3	,	,	PUNCT
taxlaw-2856	474	4	therefore	therefore	ADV
taxlaw-2856	474	5	to	to	PART
taxlaw-2856	474	6	see	see	VERB
taxlaw-2856	474	7	where	where	SCONJ
taxlaw-2856	474	8	it	it	PRON
taxlaw-2856	474	9	really	really	ADV
taxlaw-2856	474	10	keeps	keep	VERB
taxlaw-2856	474	11	house	house	NOUN
taxlaw-2856	474	12	and	and	CCONJ
taxlaw-2856	474	13	does	do	VERB
taxlaw-2856	474	14	business	business	NOUN
taxlaw-2856	474	15	.	.	PUNCT
taxlaw-2856	475	1	”90	”90	PUNCT
taxlaw-2856	476	1	in	in	ADP
taxlaw-2856	476	2	other	other	ADJ
taxlaw-2856	476	3	words	word	NOUN
taxlaw-2856	476	4	,	,	PUNCT
taxlaw-2856	476	5	for	for	ADP
taxlaw-2856	476	6	individuals	individual	NOUN
taxlaw-2856	476	7	,	,	PUNCT
taxlaw-2856	476	8	residence	residence	NOUN
taxlaw-2856	476	9	is	be	AUX
taxlaw-2856	476	10	a	a	DET
taxlaw-2856	476	11	function	function	NOUN
taxlaw-2856	476	12	of	of	ADP
taxlaw-2856	476	13	various	various	ADJ
taxlaw-2856	476	14	aspects	aspect	NOUN
taxlaw-2856	476	15	of	of	ADP
taxlaw-2856	476	16	their	their	PRON
taxlaw-2856	476	17	personal	personal	ADJ
taxlaw-2856	476	18	lives	life	NOUN
taxlaw-2856	476	19	(	(	PUNCT
taxlaw-2856	476	20	where	where	SCONJ
taxlaw-2856	476	21	they	they	PRON
taxlaw-2856	476	22	eat	eat	VERB
taxlaw-2856	476	23	and	and	CCONJ
taxlaw-2856	476	24	sleep	sleep	VERB
taxlaw-2856	476	25	)	)	PUNCT
taxlaw-2856	476	26	.	.	PUNCT
taxlaw-2856	477	1	a	a	DET
taxlaw-2856	477	2	corporation	corporation	NOUN
taxlaw-2856	477	3	has	have	VERB
taxlaw-2856	477	4	no	no	DET
taxlaw-2856	477	5	personal	personal	ADJ
taxlaw-2856	477	6	life	life	NOUN
taxlaw-2856	477	7	.	.	PUNCT
taxlaw-2856	478	1	all	all	PRON
taxlaw-2856	478	2	it	it	PRON
taxlaw-2856	478	3	has	have	VERB
taxlaw-2856	478	4	is	be	AUX
taxlaw-2856	478	5	a	a	DET
taxlaw-2856	478	6	business	business	NOUN
taxlaw-2856	478	7	life	life	NOUN
taxlaw-2856	478	8	.	.	PUNCT
taxlaw-2856	479	1	the	the	DET
taxlaw-2856	479	2	house	house	PROPN
taxlaw-2856	479	3	of	of	ADP
taxlaw-2856	479	4	lords	lord	NOUN
taxlaw-2856	479	5	therefore	therefore	ADV
taxlaw-2856	479	6	analogized	analogize	VERB
taxlaw-2856	479	7	between	between	ADP
taxlaw-2856	479	8	the	the	DET
taxlaw-2856	479	9	personal	personal	ADJ
taxlaw-2856	479	10	life	life	NOUN
taxlaw-2856	479	11	of	of	ADP
taxlaw-2856	479	12	an	an	DET
taxlaw-2856	479	13	individual	individual	NOUN
taxlaw-2856	479	14	and	and	CCONJ
taxlaw-2856	479	15	the	the	DET
taxlaw-2856	479	16	business	business	NOUN
taxlaw-2856	479	17	life	life	NOUN
taxlaw-2856	479	18	of	of	ADP
taxlaw-2856	479	19	a	a	DET
taxlaw-2856	479	20	corporation	corporation	NOUN
taxlaw-2856	479	21	and	and	CCONJ
taxlaw-2856	479	22	determined	determine	VERB
taxlaw-2856	479	23	that	that	SCONJ
taxlaw-2856	479	24	a	a	DET
taxlaw-2856	479	25	corporation	corporation	NOUN
taxlaw-2856	479	26	is	be	AUX
taxlaw-2856	479	27	a	a	DET
taxlaw-2856	479	28	resident	resident	NOUN
taxlaw-2856	479	29	of	of	ADP
taxlaw-2856	479	30	the	the	DET
taxlaw-2856	479	31	country	country	NOUN
taxlaw-2856	479	32	in	in	ADP
taxlaw-2856	479	33	which	which	PRON
taxlaw-2856	479	34	it	it	PRON
taxlaw-2856	479	35	conducts	conduct	VERB
taxlaw-2856	479	36	its	its	PRON
taxlaw-2856	479	37	business	business	NOUN
taxlaw-2856	479	38	.	.	PUNCT
taxlaw-2856	480	1	of	of	ADP
taxlaw-2856	480	2	course	course	ADV
taxlaw-2856	480	3	,	,	PUNCT
taxlaw-2856	480	4	this	this	PRON
taxlaw-2856	480	5	leaves	leave	VERB
taxlaw-2856	480	6	open	open	VERB
taxlaw-2856	480	7	the	the	DET
taxlaw-2856	480	8	question	question	NOUN
taxlaw-2856	480	9	of	of	ADP
taxlaw-2856	480	10	where	where	SCONJ
taxlaw-2856	480	11	a	a	DET
taxlaw-2856	480	12	multinational	multinational	ADJ
taxlaw-2856	480	13	corporation	corporation	NOUN
taxlaw-2856	480	14	conducts	conduct	VERB
taxlaw-2856	480	15	its	its	PRON
taxlaw-2856	480	16	business	business	NOUN
taxlaw-2856	480	17	.	.	PUNCT
taxlaw-2856	481	1	in	in	ADP
taxlaw-2856	481	2	the	the	DET
taxlaw-2856	481	3	case	case	NOUN
taxlaw-2856	481	4	of	of	ADP
taxlaw-2856	481	5	de	de	X
taxlaw-2856	481	6	beers	beer	NOUN
taxlaw-2856	481	7	,	,	PUNCT
taxlaw-2856	481	8	its	its	PRON
taxlaw-2856	481	9	head	head	NOUN
taxlaw-2856	481	10	office	office	NOUN
taxlaw-2856	481	11	was	be	AUX
taxlaw-2856	481	12	in	in	ADP
taxlaw-2856	481	13	south	south	PROPN
taxlaw-2856	481	14	africa	africa	PROPN
taxlaw-2856	481	15	,	,	PUNCT
taxlaw-2856	481	16	it	it	PRON
taxlaw-2856	481	17	held	hold	VERB
taxlaw-2856	481	18	its	its	PRON
taxlaw-2856	481	19	general	general	ADJ
taxlaw-2856	481	20	meetings	meeting	NOUN
taxlaw-2856	481	21	in	in	ADP
taxlaw-2856	481	22	south	south	PROPN
taxlaw-2856	481	23	africa	africa	PROPN
taxlaw-2856	481	24	,	,	PUNCT
taxlaw-2856	481	25	its	its	PRON
taxlaw-2856	481	26	mines	mine	NOUN
taxlaw-2856	481	27	were	be	AUX
taxlaw-2856	481	28	in	in	ADP
taxlaw-2856	481	29	south	south	PROPN
taxlaw-2856	481	30	africa	africa	PROPN
taxlaw-2856	481	31	,	,	PUNCT
taxlaw-2856	481	32	it	it	PRON
taxlaw-2856	481	33	delivered	deliver	VERB
taxlaw-2856	481	34	its	its	PRON
taxlaw-2856	481	35	diamonds	diamond	NOUN
taxlaw-2856	481	36	to	to	ADP
taxlaw-2856	481	37	purchasers	purchaser	NOUN
taxlaw-2856	481	38	in	in	ADP
taxlaw-2856	481	39	south	south	PROPN
taxlaw-2856	481	40	africa	africa	PROPN
taxlaw-2856	481	41	,	,	PUNCT
taxlaw-2856	481	42	some	some	PRON
taxlaw-2856	481	43	of	of	ADP
taxlaw-2856	481	44	the	the	DET
taxlaw-2856	481	45	directors	director	NOUN
taxlaw-2856	481	46	and	and	CCONJ
taxlaw-2856	481	47	life	life	NOUN
taxlaw-2856	481	48	governors	governor	NOUN
taxlaw-2856	481	49	lived	live	VERB
taxlaw-2856	481	50	in	in	ADP
taxlaw-2856	481	51	south	south	PROPN
taxlaw-2856	481	52	africa	africa	PROPN
taxlaw-2856	481	53	,	,	PUNCT
taxlaw-2856	481	54	and	and	CCONJ
taxlaw-2856	481	55	some	some	PRON
taxlaw-2856	481	56	of	of	ADP
taxlaw-2856	481	57	the	the	DET
taxlaw-2856	481	58	directors	director	NOUN
taxlaw-2856	481	59	’	’	PART
taxlaw-2856	481	60	meeting	meeting	NOUN
taxlaw-2856	481	61	were	be	AUX
taxlaw-2856	481	62	held	hold	VERB
taxlaw-2856	481	63	in	in	ADP
taxlaw-2856	481	64	south	south	PROPN
taxlaw-2856	481	65	africa	africa	PROPN
taxlaw-2856	481	66	.	.	PUNCT
taxlaw-2856	482	1	91	91	NUM
taxlaw-2856	483	1	nevertheless	nevertheless	ADV
taxlaw-2856	483	2	,	,	PUNCT
taxlaw-2856	483	3	the	the	DET
taxlaw-2856	483	4	house	house	NOUN
taxlaw-2856	483	5	of	of	ADP
taxlaw-2856	483	6	lords	lords	PROPN
taxlaw-2856	483	7	was	be	AUX
taxlaw-2856	483	8	of	of	ADP
taxlaw-2856	483	9	the	the	DET
taxlaw-2856	483	10	opinion	opinion	NOUN
taxlaw-2856	483	11	that	that	SCONJ
taxlaw-2856	483	12	“	"	PUNCT
taxlaw-2856	483	13	the	the	DET
taxlaw-2856	483	14	real	real	ADJ
taxlaw-2856	483	15	business	business	NOUN
taxlaw-2856	483	16	is	be	AUX
taxlaw-2856	483	17	carried	carry	VERB
taxlaw-2856	483	18	on	on	ADP
taxlaw-2856	483	19	where	where	SCONJ
taxlaw-2856	483	20	the	the	DET
taxlaw-2856	483	21	central	central	ADJ
taxlaw-2856	483	22	management	management	NOUN
taxlaw-2856	483	23	and	and	CCONJ
taxlaw-2856	483	24	control	control	NOUN
taxlaw-2856	483	25	actually	actually	ADV
taxlaw-2856	483	26	abides	abide	VERB
taxlaw-2856	483	27	”	"	PUNCT
taxlaw-2856	483	28	and	and	CCONJ
taxlaw-2856	483	29	not	not	PART
taxlaw-2856	483	30	where	where	SCONJ
taxlaw-2856	483	31	its	its	PRON
taxlaw-2856	483	32	business	business	NOUN
taxlaw-2856	483	33	operations	operation	NOUN
taxlaw-2856	483	34	are	be	AUX
taxlaw-2856	483	35	located.92	located.92	ADV
taxlaw-2856	483	36	in	in	ADP
taxlaw-2856	483	37	the	the	DET
taxlaw-2856	483	38	case	case	NOUN
taxlaw-2856	483	39	of	of	ADP
taxlaw-2856	483	40	de	de	X
taxlaw-2856	483	41	beers	beer	NOUN
taxlaw-2856	483	42	,	,	PUNCT
taxlaw-2856	483	43	“	"	PUNCT
taxlaw-2856	483	44	the	the	DET
taxlaw-2856	483	45	majority	majority	NOUN
taxlaw-2856	483	46	of	of	ADP
taxlaw-2856	483	47	directors	director	NOUN
taxlaw-2856	483	48	and	and	CCONJ
taxlaw-2856	483	49	life	life	NOUN
taxlaw-2856	483	50	governors	governor	NOUN
taxlaw-2856	483	51	live	live	VERB
taxlaw-2856	483	52	in	in	ADP
taxlaw-2856	483	53	england	england	PROPN
taxlaw-2856	484	1	[	[	X
taxlaw-2856	484	2	and	and	CCONJ
taxlaw-2856	484	3	]	]	PUNCT
taxlaw-2856	484	4	the	the	DET
taxlaw-2856	484	5	directors	director	NOUN
taxlaw-2856	484	6	’	’	PART
taxlaw-2856	484	7	meetings	meeting	NOUN
taxlaw-2856	484	8	in	in	ADP
taxlaw-2856	484	9	london	london	PROPN
taxlaw-2856	484	10	are	be	AUX
taxlaw-2856	484	11	the	the	DET
taxlaw-2856	484	12	meetings	meeting	NOUN
taxlaw-2856	484	13	where	where	SCONJ
taxlaw-2856	484	14	the	the	DET
taxlaw-2856	484	15	real	real	ADJ
taxlaw-2856	484	16	control	control	NOUN
taxlaw-2856	484	17	is	be	AUX
taxlaw-2856	484	18	always	always	ADV
taxlaw-2856	484	19	exercised	exercise	VERB
taxlaw-2856	484	20	…	…	PUNCT
taxlaw-2856	484	21	”	"	PUNCT
taxlaw-2856	484	22	93	93	NUM
taxlaw-2856	484	23	consequently	consequently	ADV
taxlaw-2856	484	24	,	,	PUNCT
taxlaw-2856	484	25	the	the	DET
taxlaw-2856	484	26	house	house	PROPN
taxlaw-2856	484	27	of	of	ADP
taxlaw-2856	484	28	lords	lords	PROPN
taxlaw-2856	484	29	concluded	conclude	VERB
taxlaw-2856	484	30	that	that	SCONJ
taxlaw-2856	484	31	the	the	DET
taxlaw-2856	484	32	corporation	corporation	NOUN
taxlaw-2856	484	33	was	be	AUX
taxlaw-2856	484	34	a	a	DET
taxlaw-2856	484	35	resident	resident	NOUN
taxlaw-2856	484	36	of	of	ADP
taxlaw-2856	484	37	the	the	DET
taxlaw-2856	484	38	united	united	ADJ
taxlaw-2856	484	39	kingdom	kingdom	PROPN
taxlaw-2856	484	40	and	and	CCONJ
taxlaw-2856	484	41	was	be	AUX
taxlaw-2856	484	42	liable	liable	ADJ
taxlaw-2856	484	43	for	for	ADP
taxlaw-2856	484	44	uk	uk	PROPN
taxlaw-2856	484	45	tax	tax	NOUN
taxlaw-2856	484	46	on	on	ADP
taxlaw-2856	484	47	its	its	PRON
taxlaw-2856	484	48	worldwide	worldwide	ADJ
taxlaw-2856	484	49	income.94	income.94	NOUN
taxlaw-2856	484	50	for	for	ADP
taxlaw-2856	484	51	our	our	PRON
taxlaw-2856	484	52	purposes	purpose	NOUN
taxlaw-2856	484	53	,	,	PUNCT
taxlaw-2856	484	54	the	the	DET
taxlaw-2856	484	55	significance	significance	NOUN
taxlaw-2856	484	56	of	of	ADP
taxlaw-2856	484	57	de	de	X
taxlaw-2856	484	58	beers	beer	NOUN
taxlaw-2856	484	59	is	be	AUX
taxlaw-2856	484	60	not	not	PART
taxlaw-2856	484	61	the	the	DET
taxlaw-2856	484	62	central	central	ADJ
taxlaw-2856	484	63	management	management	NOUN
taxlaw-2856	484	64	and	and	CCONJ
taxlaw-2856	484	65	control	control	NOUN
taxlaw-2856	484	66	test	test	NOUN
taxlaw-2856	484	67	,	,	PUNCT
taxlaw-2856	484	68	but	but	CCONJ
taxlaw-2856	484	69	rather	rather	ADV
taxlaw-2856	484	70	the	the	DET
taxlaw-2856	484	71	fact	fact	NOUN
taxlaw-2856	484	72	that	that	SCONJ
taxlaw-2856	484	73	the	the	DET
taxlaw-2856	484	74	house	house	PROPN
taxlaw-2856	484	75	of	of	ADP
taxlaw-2856	484	76	lords	lords	PROPN
taxlaw-2856	484	77	relied	rely	VERB
taxlaw-2856	484	78	upon	upon	SCONJ
taxlaw-2856	484	79	the	the	DET
taxlaw-2856	484	80	analogy	analogy	NOUN
taxlaw-2856	484	81	between	between	ADP
taxlaw-2856	484	82	the	the	DET
taxlaw-2856	484	83	personal	personal	ADJ
taxlaw-2856	484	84	life	life	NOUN
taxlaw-2856	484	85	of	of	ADP
taxlaw-2856	484	86	an	an	DET
taxlaw-2856	484	87	individual	individual	NOUN
taxlaw-2856	484	88	and	and	CCONJ
taxlaw-2856	484	89	the	the	DET
taxlaw-2856	484	90	business	business	NOUN
taxlaw-2856	484	91	life	life	NOUN
taxlaw-2856	484	92	of	of	ADP
taxlaw-2856	484	93	a	a	DET
taxlaw-2856	484	94	corporation	corporation	NOUN
taxlaw-2856	484	95	.	.	PUNCT
taxlaw-2856	485	1	upon	upon	SCONJ
taxlaw-2856	485	2	closer	close	ADJ
taxlaw-2856	485	3	examination	examination	NOUN
taxlaw-2856	485	4	,	,	PUNCT
taxlaw-2856	485	5	this	this	DET
taxlaw-2856	485	6	analogy	analogy	NOUN
taxlaw-2856	485	7	turns	turn	VERB
taxlaw-2856	485	8	out	out	ADP
taxlaw-2856	485	9	to	to	PART
taxlaw-2856	485	10	be	be	AUX
taxlaw-2856	485	11	false	false	ADJ
taxlaw-2856	485	12	.	.	PUNCT
taxlaw-2856	486	1	individuals	individual	NOUN
taxlaw-2856	486	2	have	have	VERB
taxlaw-2856	486	3	both	both	PRON
taxlaw-2856	486	4	business	business	NOUN
taxlaw-2856	486	5	lives	life	NOUN
taxlaw-2856	486	6	and	and	CCONJ
taxlaw-2856	486	7	personal	personal	ADJ
taxlaw-2856	486	8	lives	life	NOUN
taxlaw-2856	486	9	.	.	PUNCT
taxlaw-2856	487	1	their	their	PRON
taxlaw-2856	487	2	personal	personal	ADJ
taxlaw-2856	487	3	lives	life	NOUN
taxlaw-2856	487	4	,	,	PUNCT
taxlaw-2856	487	5	as	as	ADP
taxlaw-2856	487	6	appropriate	appropriate	ADJ
taxlaw-2856	487	7	to	to	ADP
taxlaw-2856	487	8	the	the	DET
taxlaw-2856	487	9	terms	term	NOUN
taxlaw-2856	487	10	of	of	ADP
taxlaw-2856	487	11	distributive	distributive	ADJ
taxlaw-2856	487	12	justice	justice	NOUN
taxlaw-2856	487	13	that	that	PRON
taxlaw-2856	487	14	underlie	underlie	VERB
taxlaw-2856	487	15	the	the	DET
taxlaw-2856	487	16	income	income	NOUN
taxlaw-2856	487	17	tax	tax	NOUN
taxlaw-2856	487	18	,	,	PUNCT
taxlaw-2856	487	19	determine	determine	VERB
taxlaw-2856	487	20	where	where	SCONJ
taxlaw-2856	487	21	they	they	PRON
taxlaw-2856	487	22	are	be	AUX
taxlaw-2856	487	23	subject	subject	ADJ
taxlaw-2856	487	24	to	to	ADP
taxlaw-2856	487	25	worldwide	worldwide	ADJ
taxlaw-2856	487	26	taxation.95	taxation.95	ADV
taxlaw-2856	487	27	their	their	PRON
taxlaw-2856	487	28	business	business	NOUN
taxlaw-2856	487	29	lives	live	VERB
taxlaw-2856	487	30	—	—	PUNCT
taxlaw-2856	487	31	that	that	ADV
taxlaw-2856	487	32	is	is	ADV
taxlaw-2856	487	33	,	,	PUNCT
taxlaw-2856	487	34	the	the	DET
taxlaw-2856	487	35	location	location	NOUN
taxlaw-2856	487	36	of	of	ADP
taxlaw-2856	487	37	their	their	PRON
taxlaw-2856	487	38	investments	investment	NOUN
taxlaw-2856	487	39	and	and	CCONJ
taxlaw-2856	487	40	their	their	PRON
taxlaw-2856	487	41	business	business	NOUN
taxlaw-2856	487	42	interests	interest	NOUN
taxlaw-2856	487	43	,	,	PUNCT
taxlaw-2856	487	44	where	where	SCONJ
taxlaw-2856	487	45	they	they	PRON
taxlaw-2856	487	46	work	work	VERB
taxlaw-2856	487	47	,	,	PUNCT
taxlaw-2856	487	48	and	and	CCONJ
taxlaw-2856	487	49	so	so	ADV
taxlaw-2856	487	50	forth	forth	ADV
taxlaw-2856	487	51	—	—	PUNCT
taxlaw-2856	487	52	determine	determine	VERB
taxlaw-2856	487	53	where	where	SCONJ
taxlaw-2856	487	54	they	they	PRON
taxlaw-2856	487	55	are	be	AUX
taxlaw-2856	487	56	subject	subject	ADJ
taxlaw-2856	487	57	to	to	ADP
taxlaw-2856	487	58	territorial	territorial	ADJ
taxlaw-2856	487	59	taxation	taxation	NOUN
taxlaw-2856	487	60	.	.	PUNCT
taxlaw-2856	488	1	an	an	DET
taxlaw-2856	488	2	individual	individual	NOUN
taxlaw-2856	488	3	’s	’s	PART
taxlaw-2856	488	4	business	business	NOUN
taxlaw-2856	488	5	interests	interest	NOUN
taxlaw-2856	488	6	,	,	PUNCT
taxlaw-2856	488	7	however	however	ADV
taxlaw-2856	488	8	extensive	extensive	ADJ
taxlaw-2856	488	9	,	,	PUNCT
taxlaw-2856	488	10	are	be	AUX
taxlaw-2856	488	11	by	by	ADP
taxlaw-2856	488	12	themselves	themselves	PRON
taxlaw-2856	488	13	insufficient	insufficient	ADJ
taxlaw-2856	488	14	to	to	PART
taxlaw-2856	488	15	trigger	trigger	VERB
taxlaw-2856	488	16	residence	residence	NOUN
taxlaw-2856	488	17	and	and	CCONJ
taxlaw-2856	488	18	to	to	PART
taxlaw-2856	488	19	subject	subject	VERB
taxlaw-2856	488	20	the	the	DET
taxlaw-2856	488	21	individual	individual	NOUN
taxlaw-2856	488	22	to	to	PART
taxlaw-2856	488	23	tax	tax	VERB
taxlaw-2856	488	24	on	on	ADP
taxlaw-2856	488	25	foreign	foreign	ADJ
taxlaw-2856	488	26	-	-	PUNCT
taxlaw-2856	488	27	source	source	NOUN
taxlaw-2856	488	28	income.96	income.96	NOUN
taxlaw-2856	488	29	in	in	ADP
taxlaw-2856	488	30	90	90	NUM
taxlaw-2856	488	31	i	i	PROPN
taxlaw-2856	488	32	d.	d.	PROPN
taxlaw-2856	488	33	91	91	NUM
taxlaw-2856	489	1	i	i	PRON
taxlaw-2856	489	2	d.	d.	PROPN
taxlaw-2856	489	3	at	at	ADP
taxlaw-2856	489	4	458–59	458–59	PROPN
taxlaw-2856	489	5	.	.	PROPN
taxlaw-2856	490	1	92	92	NUM
taxlaw-2856	491	1	i	i	PRON
taxlaw-2856	491	2	d.	d.	NOUN
taxlaw-2856	491	3	at	at	ADP
taxlaw-2856	491	4	.	.	PUNCT
taxlaw-2856	492	1	458	458	NUM
taxlaw-2856	492	2	.	.	PUNCT
taxlaw-2856	493	1	93	93	NUM
taxlaw-2856	494	1	i	i	PRON
taxlaw-2856	494	2	d.	d.	PROPN
taxlaw-2856	494	3	at	at	ADP
taxlaw-2856	494	4	459	459	NUM
taxlaw-2856	494	5	.	.	PUNCT
taxlaw-2856	494	6	94	94	NUM
taxlaw-2856	494	7	for	for	ADP
taxlaw-2856	494	8	a	a	DET
taxlaw-2856	494	9	review	review	NOUN
taxlaw-2856	494	10	of	of	ADP
taxlaw-2856	494	11	the	the	DET
taxlaw-2856	494	12	development	development	NOUN
taxlaw-2856	494	13	of	of	ADP
taxlaw-2856	494	14	the	the	DET
taxlaw-2856	494	15	central	central	ADJ
taxlaw-2856	494	16	management	management	NOUN
taxlaw-2856	494	17	and	and	CCONJ
taxlaw-2856	494	18	control	control	NOUN
taxlaw-2856	494	19	test	test	NOUN
taxlaw-2856	494	20	in	in	ADP
taxlaw-2856	494	21	uk	uk	PROPN
taxlaw-2856	494	22	case	case	NOUN
taxlaw-2856	494	23	law	law	NOUN
taxlaw-2856	494	24	following	follow	VERB
taxlaw-2856	494	25	de	de	X
taxlaw-2856	494	26	beers	beer	NOUN
taxlaw-2856	494	27	,	,	PUNCT
taxlaw-2856	494	28	see	see	VERB
taxlaw-2856	494	29	william	william	PROPN
taxlaw-2856	494	30	m.	m.	PROPN
taxlaw-2856	494	31	funk	funk	NOUN
taxlaw-2856	494	32	,	,	PUNCT
taxlaw-2856	494	33	on	on	ADV
taxlaw-2856	494	34	and	and	CCONJ
taxlaw-2856	494	35	over	over	ADP
taxlaw-2856	494	36	the	the	DET
taxlaw-2856	494	37	horizon	horizon	NOUN
taxlaw-2856	494	38	:	:	PUNCT
taxlaw-2856	494	39	emerging	emerge	VERB
taxlaw-2856	494	40	issues	issue	NOUN
taxlaw-2856	494	41	in	in	ADP
taxlaw-2856	494	42	u.s	u.s	PROPN
taxlaw-2856	494	43	.	.	PROPN
taxlaw-2856	494	44	taxation	taxation	NOUN
taxlaw-2856	494	45	of	of	ADP
taxlaw-2856	494	46	investment	investment	NOUN
taxlaw-2856	494	47	,	,	PUNCT
taxlaw-2856	494	48	10	10	NUM
taxlaw-2856	494	49	hous	hous	ADJ
taxlaw-2856	494	50	.	.	PUNCT
taxlaw-2856	495	1	bus	bus	NOUN
taxlaw-2856	495	2	.	.	PUNCT
taxlaw-2856	495	3	&	&	CCONJ
taxlaw-2856	495	4	tax	tax	PROPN
taxlaw-2856	495	5	l.	l.	PROPN
taxlaw-2856	495	6	j.	j.	PROPN
taxlaw-2856	495	7	1	1	PROPN
taxlaw-2856	495	8	,	,	PUNCT
taxlaw-2856	495	9	24–28	24–28	NUM
taxlaw-2856	495	10	(	(	PUNCT
taxlaw-2856	495	11	2010	2010	NUM
taxlaw-2856	495	12	)	)	PUNCT
taxlaw-2856	495	13	;	;	PUNCT
taxlaw-2856	495	14	tillinghast	tillinghast	X
taxlaw-2856	495	15	,	,	PUNCT
taxlaw-2856	495	16	supra	supra	PROPN
taxlaw-2856	495	17	note	note	NOUN
taxlaw-2856	495	18	1	1	NUM
taxlaw-2856	495	19	,	,	PUNCT
taxlaw-2856	495	20	at	at	ADP
taxlaw-2856	495	21	261–62	261–62	NUM
taxlaw-2856	495	22	.	.	PUNCT
taxlaw-2856	496	1	in	in	ADP
taxlaw-2856	496	2	1988	1988	NUM
taxlaw-2856	496	3	,	,	PUNCT
taxlaw-2856	496	4	parliament	parliament	NOUN
taxlaw-2856	496	5	expanded	expand	VERB
taxlaw-2856	496	6	the	the	DET
taxlaw-2856	496	7	common	common	ADJ
taxlaw-2856	496	8	law	law	NOUN
taxlaw-2856	496	9	definition	definition	NOUN
taxlaw-2856	496	10	of	of	ADP
taxlaw-2856	496	11	residents	resident	NOUN
taxlaw-2856	496	12	by	by	ADP
taxlaw-2856	496	13	providing	provide	VERB
taxlaw-2856	496	14	that	that	SCONJ
taxlaw-2856	496	15	a	a	DET
taxlaw-2856	496	16	corporation	corporation	NOUN
taxlaw-2856	496	17	incorporated	incorporate	VERB
taxlaw-2856	496	18	in	in	ADP
taxlaw-2856	496	19	the	the	DET
taxlaw-2856	496	20	united	united	PROPN
taxlaw-2856	496	21	kingdom	kingdom	PROPN
taxlaw-2856	496	22	is	be	AUX
taxlaw-2856	496	23	a	a	DET
taxlaw-2856	496	24	uk	uk	PROPN
taxlaw-2856	496	25	corporation	corporation	NOUN
taxlaw-2856	496	26	regardless	regardless	ADV
taxlaw-2856	496	27	of	of	ADP
taxlaw-2856	496	28	where	where	SCONJ
taxlaw-2856	496	29	it	it	PRON
taxlaw-2856	496	30	is	be	AUX
taxlaw-2856	496	31	controlled	control	VERB
taxlaw-2856	496	32	and	and	CCONJ
taxlaw-2856	496	33	managed	manage	VERB
taxlaw-2856	496	34	.	.	PUNCT
taxlaw-2856	497	1	finance	finance	PROPN
taxlaw-2856	497	2	act	act	PROPN
taxlaw-2856	497	3	1988	1988	NUM
taxlaw-2856	497	4	,	,	PUNCT
taxlaw-2856	497	5	c.	c.	NOUN
taxlaw-2856	497	6	39	39	NUM
taxlaw-2856	497	7	(	(	PUNCT
taxlaw-2856	497	8	uk	uk	PROPN
taxlaw-2856	497	9	)	)	PUNCT
taxlaw-2856	497	10	,	,	PUNCT
taxlaw-2856	497	11	https://www.legislation.gov.uk/ukpga/1988/39/contents	https://www.legislation.gov.uk/ukpga/1988/39/content	NOUN
taxlaw-2856	497	12	;	;	PUNCT
taxlaw-2856	497	13	stephan	stephan	PROPN
taxlaw-2856	497	14	rammeloo	rammeloo	PROPN
taxlaw-2856	497	15	,	,	PUNCT
taxlaw-2856	497	16	corporations	corporation	NOUN
taxlaw-2856	497	17	in	in	ADP
taxlaw-2856	497	18	private	private	ADJ
taxlaw-2856	497	19	international	international	ADJ
taxlaw-2856	497	20	law	law	NOUN
taxlaw-2856	497	21	:	:	PUNCT
taxlaw-2856	497	22	a	a	DET
taxlaw-2856	497	23	european	european	ADJ
taxlaw-2856	497	24	perspective	perspective	NOUN
taxlaw-2856	497	25	135	135	NUM
taxlaw-2856	497	26	(	(	PUNCT
taxlaw-2856	497	27	2001	2001	NUM
taxlaw-2856	497	28	)	)	PUNCT
taxlaw-2856	497	29	.	.	PUNCT
taxlaw-2856	498	1	since	since	SCONJ
taxlaw-2856	498	2	1965	1965	NUM
taxlaw-2856	498	3	canadian	canadian	ADJ
taxlaw-2856	498	4	income	income	NOUN
taxlaw-2856	498	5	tax	tax	NOUN
taxlaw-2856	498	6	law	law	NOUN
taxlaw-2856	498	7	has	have	VERB
taxlaw-2856	498	8	no	no	DET
taxlaw-2856	498	9	statutory	statutory	ADJ
taxlaw-2856	498	10	definition	definition	NOUN
taxlaw-2856	498	11	of	of	ADP
taxlaw-2856	498	12	corporate	corporate	ADJ
taxlaw-2856	498	13	residence	residence	NOUN
taxlaw-2856	498	14	,	,	PUNCT
taxlaw-2856	498	15	except	except	SCONJ
taxlaw-2856	498	16	for	for	ADP
taxlaw-2856	498	17	a	a	DET
taxlaw-2856	498	18	provision	provision	NOUN
taxlaw-2856	498	19	that	that	PRON
taxlaw-2856	498	20	companies	company	NOUN
taxlaw-2856	498	21	incorporated	incorporate	VERB
taxlaw-2856	498	22	in	in	ADP
taxlaw-2856	498	23	canada	canada	PROPN
taxlaw-2856	498	24	after	after	ADP
taxlaw-2856	498	25	april	april	PROPN
taxlaw-2856	498	26	26	26	NUM
taxlaw-2856	498	27	,	,	PUNCT
taxlaw-2856	498	28	1965	1965	NUM
taxlaw-2856	498	29	are	be	AUX
taxlaw-2856	498	30	deemed	deem	VERB
taxlaw-2856	498	31	to	to	PART
taxlaw-2856	498	32	be	be	AUX
taxlaw-2856	498	33	residents	resident	NOUN
taxlaw-2856	498	34	of	of	ADP
taxlaw-2856	498	35	canada	canada	PROPN
taxlaw-2856	498	36	.	.	PUNCT
taxlaw-2856	499	1	in	in	ADP
taxlaw-2856	499	2	determining	determine	VERB
taxlaw-2856	499	3	residence	residence	NOUN
taxlaw-2856	499	4	beyond	beyond	ADP
taxlaw-2856	499	5	the	the	DET
taxlaw-2856	499	6	statutory	statutory	ADJ
taxlaw-2856	499	7	provision	provision	NOUN
taxlaw-2856	499	8	,	,	PUNCT
taxlaw-2856	499	9	canadian	canadian	ADJ
taxlaw-2856	499	10	courts	court	NOUN
taxlaw-2856	499	11	generally	generally	ADV
taxlaw-2856	499	12	follow	follow	VERB
taxlaw-2856	499	13	uk	uk	PROPN
taxlaw-2856	499	14	case	case	NOUN
taxlaw-2856	499	15	law	law	NOUN
taxlaw-2856	499	16	.	.	PUNCT
taxlaw-2856	500	1	michael	michael	PROPN
taxlaw-2856	500	2	s.	s.	PROPN
taxlaw-2856	500	3	schadewald	schadewald	PROPN
taxlaw-2856	500	4	&	&	CCONJ
taxlaw-2856	500	5	tracy	tracy	PROPN
taxlaw-2856	500	6	a.	a.	PROPN
taxlaw-2856	500	7	kaye	kaye	PROPN
taxlaw-2856	500	8	,	,	PUNCT
taxlaw-2856	500	9	source	source	NOUN
taxlaw-2856	500	10	of	of	ADP
taxlaw-2856	500	11	income	income	NOUN
taxlaw-2856	500	12	rules	rule	NOUN
taxlaw-2856	500	13	and	and	CCONJ
taxlaw-2856	500	14	treaty	treaty	NOUN
taxlaw-2856	500	15	relief	relief	NOUN
taxlaw-2856	500	16	from	from	ADP
taxlaw-2856	500	17	double	double	ADJ
taxlaw-2856	500	18	taxation	taxation	NOUN
taxlaw-2856	500	19	within	within	ADP
taxlaw-2856	500	20	the	the	DET
taxlaw-2856	500	21	nafta	nafta	PROPN
taxlaw-2856	500	22	trading	trading	NOUN
taxlaw-2856	500	23	bloc	bloc	NOUN
taxlaw-2856	500	24	,	,	PUNCT
taxlaw-2856	500	25	61	61	NUM
taxlaw-2856	500	26	la	la	X
taxlaw-2856	500	27	.	.	PUNCT
taxlaw-2856	500	28	l.	l.	PROPN
taxlaw-2856	500	29	rev	rev	PROPN
taxlaw-2856	500	30	.	.	PROPN
taxlaw-2856	501	1	353	353	NUM
taxlaw-2856	501	2	,	,	PUNCT
taxlaw-2856	501	3	363	363	NUM
taxlaw-2856	501	4	(	(	PUNCT
taxlaw-2856	501	5	2001	2001	NUM
taxlaw-2856	501	6	)	)	PUNCT
taxlaw-2856	501	7	.	.	PUNCT
taxlaw-2856	502	1	95	95	NUM
taxlaw-2856	502	2	see	see	VERB
taxlaw-2856	502	3	supra	supra	PROPN
taxlaw-2856	502	4	subpart	subpart	PROPN
taxlaw-2856	502	5	b.	b.	PROPN
taxlaw-2856	502	6	96	96	NUM
taxlaw-2856	502	7	cf	cf	NOUN
taxlaw-2856	502	8	.	.	PUNCT
taxlaw-2856	503	1	john	john	PROPN
taxlaw-2856	503	2	k.	k.	PROPN
taxlaw-2856	503	3	sweet	sweet	PROPN
taxlaw-2856	503	4	,	,	PUNCT
taxlaw-2856	503	5	formulating	formulate	VERB
taxlaw-2856	503	6	international	international	ADJ
taxlaw-2856	503	7	tax	tax	NOUN
taxlaw-2856	503	8	laws	law	NOUN
taxlaw-2856	503	9	in	in	ADP
taxlaw-2856	503	10	the	the	DET
taxlaw-2856	503	11	age	age	NOUN
taxlaw-2856	503	12	of	of	ADP
taxlaw-2856	503	13	electronic	electronic	ADJ
taxlaw-2856	503	14	commerce	commerce	NOUN
taxlaw-2856	503	15	:	:	PUNCT
taxlaw-2856	503	16	the	the	DET
taxlaw-2856	503	17	possible	possible	ADJ
taxlaw-2856	503	18	ascendancy	ascendancy	NOUN
taxlaw-2856	503	19	of	of	ADP
taxlaw-2856	503	20	residence	residence	NOUN
taxlaw-2856	503	21	-	-	PUNCT
taxlaw-2856	503	22	based	base	VERB
taxlaw-2856	503	23	taxation	taxation	NOUN
taxlaw-2856	503	24	in	in	ADP
taxlaw-2856	503	25	an	an	DET
taxlaw-2856	503	26	era	era	NOUN
taxlaw-2856	503	27	of	of	ADP
taxlaw-2856	503	28	eroding	erode	VERB
taxlaw-2856	503	29	traditional	traditional	ADJ
taxlaw-2856	503	30	income	income	NOUN
taxlaw-2856	503	31	tax	tax	NOUN
taxlaw-2856	503	32	principles	principle	NOUN
taxlaw-2856	503	33	,	,	PUNCT
taxlaw-2856	503	34	146	146	NUM
taxlaw-2856	503	35	u.	u.	PROPN
taxlaw-2856	503	36	pa	pa	PROPN
taxlaw-2856	503	37	.	.	PUNCT
taxlaw-2856	503	38	l.	l.	PROPN
taxlaw-2856	503	39	rev	rev	PROPN
taxlaw-2856	503	40	.	.	PROPN
taxlaw-2856	503	41	1949	1949	NUM
taxlaw-2856	503	42	,	,	PUNCT
taxlaw-2856	503	43	1993	1993	NUM
taxlaw-2856	503	44	(	(	PUNCT
taxlaw-2856	503	45	1998	1998	NUM
taxlaw-2856	503	46	)	)	PUNCT
taxlaw-2856	503	47	(	(	PUNCT
taxlaw-2856	503	48	“	"	PUNCT
taxlaw-2856	503	49	unlike	unlike	ADP
taxlaw-2856	503	50	individuals	individual	NOUN
taxlaw-2856	503	51	,	,	PUNCT
taxlaw-2856	503	52	corporations	corporation	NOUN
taxlaw-2856	503	53	,	,	PUNCT
taxlaw-2856	503	54	especially	especially	ADV
taxlaw-2856	503	55	multinational	multinational	ADJ
taxlaw-2856	503	56	2017	2017	NUM
taxlaw-2856	503	57	]	]	PUNCT
taxlaw-2856	503	58	the	the	DET
taxlaw-2856	503	59	myth	myth	NOUN
taxlaw-2856	503	60	of	of	ADP
taxlaw-2856	503	61	corporate	corporate	ADJ
taxlaw-2856	503	62	tax	tax	NOUN
taxlaw-2856	503	63	residence	residence	NOUN
taxlaw-2856	503	64	25	25	NUM
taxlaw-2856	503	65	contrast	contrast	NOUN
taxlaw-2856	503	66	to	to	ADP
taxlaw-2856	503	67	individuals	individual	NOUN
taxlaw-2856	503	68	,	,	PUNCT
taxlaw-2856	503	69	corporations	corporation	NOUN
taxlaw-2856	503	70	have	have	VERB
taxlaw-2856	503	71	no	no	DET
taxlaw-2856	503	72	personal	personal	ADJ
taxlaw-2856	503	73	lives	life	NOUN
taxlaw-2856	503	74	;	;	PUNCT
taxlaw-2856	503	75	they	they	PRON
taxlaw-2856	503	76	only	only	ADV
taxlaw-2856	503	77	have	have	VERB
taxlaw-2856	503	78	business	business	NOUN
taxlaw-2856	503	79	lives.97	lives.97	NOUN
taxlaw-2856	503	80	therefore	therefore	ADV
taxlaw-2856	503	81	,	,	PUNCT
taxlaw-2856	503	82	a	a	DET
taxlaw-2856	503	83	proper	proper	ADJ
taxlaw-2856	503	84	analogy	analogy	NOUN
taxlaw-2856	503	85	between	between	ADP
taxlaw-2856	503	86	individuals	individual	NOUN
taxlaw-2856	503	87	and	and	CCONJ
taxlaw-2856	503	88	corporations	corporation	NOUN
taxlaw-2856	503	89	would	would	AUX
taxlaw-2856	503	90	lead	lead	VERB
taxlaw-2856	503	91	to	to	ADP
taxlaw-2856	503	92	an	an	DET
taxlaw-2856	503	93	opposite	opposite	ADJ
taxlaw-2856	503	94	conclusion	conclusion	NOUN
taxlaw-2856	503	95	than	than	SCONJ
taxlaw-2856	503	96	that	that	PRON
taxlaw-2856	503	97	arrived	arrive	VERB
taxlaw-2856	503	98	at	at	ADP
taxlaw-2856	503	99	by	by	ADP
taxlaw-2856	503	100	the	the	DET
taxlaw-2856	503	101	house	house	NOUN
taxlaw-2856	503	102	of	of	ADP
taxlaw-2856	503	103	lords	lord	NOUN
taxlaw-2856	503	104	.	.	PUNCT
taxlaw-2856	504	1	corporations	corporation	NOUN
taxlaw-2856	504	2	should	should	AUX
taxlaw-2856	504	3	be	be	AUX
taxlaw-2856	504	4	subject	subject	ADJ
taxlaw-2856	504	5	to	to	ADP
taxlaw-2856	504	6	territorial	territorial	ADJ
taxlaw-2856	504	7	taxation	taxation	NOUN
taxlaw-2856	504	8	wherever	wherever	SCONJ
taxlaw-2856	504	9	they	they	PRON
taxlaw-2856	504	10	have	have	VERB
taxlaw-2856	504	11	economic	economic	ADJ
taxlaw-2856	504	12	interests	interest	NOUN
taxlaw-2856	504	13	and	and	CCONJ
taxlaw-2856	504	14	should	should	AUX
taxlaw-2856	504	15	nowhere	nowhere	ADV
taxlaw-2856	504	16	be	be	AUX
taxlaw-2856	504	17	subject	subject	ADJ
taxlaw-2856	504	18	to	to	ADP
taxlaw-2856	504	19	worldwide	worldwide	ADJ
taxlaw-2856	504	20	taxation.98	taxation.98	NOUN
taxlaw-2856	504	21	in	in	ADP
taxlaw-2856	504	22	other	other	ADJ
taxlaw-2856	504	23	words	word	NOUN
taxlaw-2856	504	24	,	,	PUNCT
taxlaw-2856	504	25	the	the	DET
taxlaw-2856	504	26	ontological	ontological	ADJ
taxlaw-2856	504	27	nature	nature	NOUN
taxlaw-2856	504	28	of	of	ADP
taxlaw-2856	504	29	a	a	DET
taxlaw-2856	504	30	corporation	corporation	NOUN
taxlaw-2856	504	31	precludes	preclude	VERB
taxlaw-2856	504	32	it	it	PRON
taxlaw-2856	504	33	from	from	ADP
taxlaw-2856	504	34	being	be	AUX
taxlaw-2856	504	35	a	a	DET
taxlaw-2856	504	36	resident	resident	NOUN
taxlaw-2856	504	37	of	of	ADP
taxlaw-2856	504	38	any	any	DET
taxlaw-2856	504	39	country	country	NOUN
taxlaw-2856	504	40	.	.	PUNCT
taxlaw-2856	505	1	c.	c.	PROPN
taxlaw-2856	506	1	the	the	DET
taxlaw-2856	506	2	categorical	categorical	ADJ
taxlaw-2856	506	3	imperative	imperative	NOUN
taxlaw-2856	506	4	on	on	ADP
taxlaw-2856	506	5	a	a	DET
taxlaw-2856	506	6	deeper	deep	ADJ
taxlaw-2856	506	7	philosophical	philosophical	ADJ
taxlaw-2856	506	8	level	level	NOUN
taxlaw-2856	506	9	,	,	PUNCT
taxlaw-2856	506	10	taxation	taxation	NOUN
taxlaw-2856	506	11	in	in	ADP
taxlaw-2856	506	12	accordance	accordance	NOUN
taxlaw-2856	506	13	with	with	ADP
taxlaw-2856	506	14	ability	ability	NOUN
taxlaw-2856	506	15	-	-	PUNCT
taxlaw-2856	506	16	to	to	ADP
taxlaw-2856	506	17	-	-	PUNCT
taxlaw-2856	506	18	pay	pay	VERB
taxlaw-2856	506	19	,	,	PUNCT
taxlaw-2856	506	20	much	much	ADV
taxlaw-2856	506	21	more	more	ADV
taxlaw-2856	506	22	so	so	ADV
taxlaw-2856	506	23	than	than	ADP
taxlaw-2856	506	24	competing	compete	VERB
taxlaw-2856	506	25	theories	theory	NOUN
taxlaw-2856	506	26	,	,	PUNCT
taxlaw-2856	506	27	reflects	reflect	VERB
taxlaw-2856	506	28	the	the	DET
taxlaw-2856	506	29	kantian	kantian	ADJ
taxlaw-2856	506	30	imperative	imperative	NOUN
taxlaw-2856	506	31	always	always	ADV
taxlaw-2856	506	32	to	to	PART
taxlaw-2856	506	33	treat	treat	VERB
taxlaw-2856	506	34	rational	rational	ADJ
taxlaw-2856	506	35	beings	being	NOUN
taxlaw-2856	506	36	not	not	PART
taxlaw-2856	506	37	merely	merely	ADV
taxlaw-2856	506	38	as	as	ADP
taxlaw-2856	506	39	means	mean	NOUN
taxlaw-2856	506	40	but	but	CCONJ
taxlaw-2856	506	41	always	always	ADV
taxlaw-2856	506	42	also	also	ADV
taxlaw-2856	506	43	as	as	SCONJ
taxlaw-2856	506	44	ends.99	ends.99	PROPN
taxlaw-2856	506	45	under	under	ADP
taxlaw-2856	506	46	benefit	benefit	NOUN
taxlaw-2856	506	47	theory	theory	NOUN
taxlaw-2856	506	48	,	,	PUNCT
taxlaw-2856	506	49	for	for	ADP
taxlaw-2856	506	50	example	example	NOUN
taxlaw-2856	506	51	,	,	PUNCT
taxlaw-2856	506	52	the	the	DET
taxlaw-2856	506	53	primary	primary	ADJ
taxlaw-2856	506	54	goal	goal	NOUN
taxlaw-2856	506	55	of	of	ADP
taxlaw-2856	506	56	taxation	taxation	NOUN
taxlaw-2856	506	57	is	be	AUX
taxlaw-2856	506	58	to	to	PART
taxlaw-2856	506	59	prevent	prevent	VERB
taxlaw-2856	506	60	a	a	DET
taxlaw-2856	506	61	free	free	ADJ
taxlaw-2856	506	62	ride	ride	NOUN
taxlaw-2856	506	63	by	by	ADP
taxlaw-2856	506	64	those	those	PRON
taxlaw-2856	506	65	who	who	PRON
taxlaw-2856	506	66	would	would	AUX
taxlaw-2856	506	67	benefit	benefit	VERB
taxlaw-2856	506	68	from	from	ADP
taxlaw-2856	506	69	public	public	ADJ
taxlaw-2856	506	70	services	service	NOUN
taxlaw-2856	506	71	without	without	ADP
taxlaw-2856	506	72	paying	pay	VERB
taxlaw-2856	506	73	for	for	ADP
taxlaw-2856	506	74	them	they	PRON
taxlaw-2856	506	75	.	.	PUNCT
taxlaw-2856	507	1	by	by	ADP
taxlaw-2856	507	2	requiring	require	VERB
taxlaw-2856	507	3	that	that	SCONJ
taxlaw-2856	507	4	all	all	DET
taxlaw-2856	507	5	persons	person	NOUN
taxlaw-2856	507	6	contribute	contribute	VERB
taxlaw-2856	507	7	in	in	ADP
taxlaw-2856	507	8	accordance	accordance	NOUN
taxlaw-2856	507	9	with	with	ADP
taxlaw-2856	507	10	the	the	DET
taxlaw-2856	507	11	value	value	NOUN
taxlaw-2856	507	12	that	that	PRON
taxlaw-2856	507	13	they	they	PRON
taxlaw-2856	507	14	receive	receive	VERB
taxlaw-2856	507	15	,	,	PUNCT
taxlaw-2856	507	16	the	the	DET
taxlaw-2856	507	17	tax	tax	NOUN
taxlaw-2856	507	18	prevents	prevent	VERB
taxlaw-2856	507	19	unjust	unjust	ADJ
taxlaw-2856	507	20	enrichment	enrichment	NOUN
taxlaw-2856	507	21	.	.	PUNCT
taxlaw-2856	508	1	effectively	effectively	ADV
taxlaw-2856	508	2	,	,	PUNCT
taxlaw-2856	508	3	it	it	PRON
taxlaw-2856	508	4	views	view	VERB
taxlaw-2856	508	5	government	government	NOUN
taxlaw-2856	508	6	as	as	ADP
taxlaw-2856	508	7	a	a	DET
taxlaw-2856	508	8	means	means	NOUN
taxlaw-2856	508	9	of	of	ADP
taxlaw-2856	508	10	overcoming	overcome	VERB
taxlaw-2856	508	11	market	market	NOUN
taxlaw-2856	508	12	failure	failure	NOUN
taxlaw-2856	508	13	:	:	PUNCT
taxlaw-2856	508	14	the	the	DET
taxlaw-2856	508	15	government	government	NOUN
taxlaw-2856	508	16	provides	provide	VERB
taxlaw-2856	508	17	services	service	NOUN
taxlaw-2856	508	18	that	that	SCONJ
taxlaw-2856	508	19	the	the	DET
taxlaw-2856	508	20	market	market	NOUN
taxlaw-2856	508	21	can	can	AUX
taxlaw-2856	508	22	not	not	PART
taxlaw-2856	508	23	and	and	CCONJ
taxlaw-2856	508	24	covers	cover	VERB
taxlaw-2856	508	25	the	the	DET
taxlaw-2856	508	26	cost	cost	NOUN
taxlaw-2856	508	27	by	by	ADP
taxlaw-2856	508	28	charging	charge	VERB
taxlaw-2856	508	29	each	each	DET
taxlaw-2856	508	30	person	person	NOUN
taxlaw-2856	508	31	a	a	DET
taxlaw-2856	508	32	fair	fair	ADJ
taxlaw-2856	508	33	price	price	NOUN
taxlaw-2856	508	34	for	for	ADP
taxlaw-2856	508	35	value	value	NOUN
taxlaw-2856	508	36	received.100	received.100	NOUN
taxlaw-2856	508	37	factors	factor	NOUN
taxlaw-2856	508	38	such	such	ADJ
taxlaw-2856	508	39	as	as	ADP
taxlaw-2856	508	40	need	need	NOUN
taxlaw-2856	508	41	and	and	CCONJ
taxlaw-2856	508	42	relative	relative	ADJ
taxlaw-2856	508	43	well	well	ADV
taxlaw-2856	508	44	-	-	PUNCT
taxlaw-2856	508	45	being	being	NOUN
taxlaw-2856	508	46	are	be	AUX
taxlaw-2856	508	47	irrelevant	irrelevant	ADJ
taxlaw-2856	508	48	under	under	ADP
taxlaw-2856	508	49	benefit	benefit	NOUN
taxlaw-2856	508	50	theory	theory	NOUN
taxlaw-2856	508	51	:	:	PUNCT
taxlaw-2856	508	52	what	what	PRON
taxlaw-2856	508	53	one	one	NOUN
taxlaw-2856	508	54	pays	pay	VERB
taxlaw-2856	508	55	is	be	AUX
taxlaw-2856	508	56	a	a	DET
taxlaw-2856	508	57	function	function	NOUN
taxlaw-2856	508	58	of	of	ADP
taxlaw-2856	508	59	what	what	PRON
taxlaw-2856	508	60	one	one	PRON
taxlaw-2856	508	61	gets	get	VERB
taxlaw-2856	508	62	.	.	PUNCT
taxlaw-2856	509	1	of	of	ADP
taxlaw-2856	509	2	course	course	NOUN
taxlaw-2856	509	3	,	,	PUNCT
taxlaw-2856	509	4	it	it	PRON
taxlaw-2856	509	5	is	be	AUX
taxlaw-2856	509	6	difficult	difficult	ADJ
taxlaw-2856	509	7	in	in	ADP
taxlaw-2856	509	8	practice	practice	NOUN
taxlaw-2856	509	9	to	to	PART
taxlaw-2856	509	10	correlate	correlate	VERB
taxlaw-2856	509	11	benefits	benefit	NOUN
taxlaw-2856	509	12	and	and	CCONJ
taxlaw-2856	509	13	payments	payment	NOUN
taxlaw-2856	509	14	precisely	precisely	ADV
taxlaw-2856	509	15	,	,	PUNCT
taxlaw-2856	509	16	and	and	CCONJ
taxlaw-2856	509	17	scholars	scholar	NOUN
taxlaw-2856	509	18	have	have	AUX
taxlaw-2856	509	19	for	for	ADP
taxlaw-2856	509	20	centuries	century	NOUN
taxlaw-2856	509	21	debated	debate	VERB
taxlaw-2856	509	22	the	the	DET
taxlaw-2856	509	23	question	question	NOUN
taxlaw-2856	509	24	of	of	ADP
taxlaw-2856	509	25	how	how	SCONJ
taxlaw-2856	509	26	much	much	ADJ
taxlaw-2856	509	27	each	each	DET
taxlaw-2856	509	28	strata	strata	NOUN
taxlaw-2856	509	29	of	of	ADP
taxlaw-2856	509	30	society	society	NOUN
taxlaw-2856	509	31	benefits	benefit	NOUN
taxlaw-2856	509	32	from	from	ADP
taxlaw-2856	509	33	enterprises	enterprise	NOUN
taxlaw-2856	509	34	,	,	PUNCT
taxlaw-2856	509	35	may	may	AUX
taxlaw-2856	509	36	operate	operate	VERB
taxlaw-2856	509	37	in	in	ADP
taxlaw-2856	509	38	multiple	multiple	ADJ
taxlaw-2856	509	39	places	place	NOUN
taxlaw-2856	509	40	at	at	ADP
taxlaw-2856	509	41	any	any	DET
taxlaw-2856	509	42	given	give	VERB
taxlaw-2856	509	43	time	time	NOUN
taxlaw-2856	509	44	,	,	PUNCT
taxlaw-2856	509	45	rendering	render	VERB
taxlaw-2856	509	46	it	it	PRON
taxlaw-2856	509	47	difficult	difficult	ADJ
taxlaw-2856	509	48	to	to	PART
taxlaw-2856	509	49	determine	determine	VERB
taxlaw-2856	509	50	the	the	DET
taxlaw-2856	509	51	official	official	ADJ
taxlaw-2856	509	52	‘	'	PUNCT
taxlaw-2856	509	53	residence	residence	NOUN
taxlaw-2856	509	54	’	'	PUNCT
taxlaw-2856	509	55	of	of	ADP
taxlaw-2856	509	56	any	any	DET
taxlaw-2856	509	57	particular	particular	ADJ
taxlaw-2856	509	58	corporation	corporation	NOUN
taxlaw-2856	509	59	.	.	PUNCT
taxlaw-2856	509	60	”	"	PUNCT
taxlaw-2856	509	61	)	)	PUNCT
taxlaw-2856	509	62	.	.	PUNCT
taxlaw-2856	510	1	it	it	PRON
taxlaw-2856	510	2	is	be	AUX
taxlaw-2856	510	3	not	not	PART
taxlaw-2856	510	4	clear	clear	ADJ
taxlaw-2856	510	5	why	why	SCONJ
taxlaw-2856	510	6	individuals	individual	NOUN
taxlaw-2856	510	7	,	,	PUNCT
taxlaw-2856	510	8	like	like	ADP
taxlaw-2856	510	9	corporations	corporation	NOUN
taxlaw-2856	510	10	,	,	PUNCT
taxlaw-2856	510	11	can	can	AUX
taxlaw-2856	510	12	not	not	PART
taxlaw-2856	510	13	operate	operate	VERB
taxlaw-2856	510	14	in	in	ADP
taxlaw-2856	510	15	multiple	multiple	ADJ
taxlaw-2856	510	16	places	place	NOUN
taxlaw-2856	510	17	at	at	ADP
taxlaw-2856	510	18	any	any	DET
taxlaw-2856	510	19	given	give	VERB
taxlaw-2856	510	20	time	time	NOUN
taxlaw-2856	510	21	.	.	PUNCT
taxlaw-2856	511	1	like	like	ADP
taxlaw-2856	511	2	a	a	DET
taxlaw-2856	511	3	corporation	corporation	NOUN
taxlaw-2856	511	4	,	,	PUNCT
taxlaw-2856	511	5	an	an	DET
taxlaw-2856	511	6	individual	individual	NOUN
taxlaw-2856	511	7	may	may	AUX
taxlaw-2856	511	8	have	have	VERB
taxlaw-2856	511	9	business	business	NOUN
taxlaw-2856	511	10	interests	interest	NOUN
taxlaw-2856	511	11	and	and	CCONJ
taxlaw-2856	511	12	other	other	ADJ
taxlaw-2856	511	13	investments	investment	NOUN
taxlaw-2856	511	14	in	in	ADP
taxlaw-2856	511	15	various	various	ADJ
taxlaw-2856	511	16	places	place	NOUN
taxlaw-2856	511	17	around	around	ADP
taxlaw-2856	511	18	the	the	DET
taxlaw-2856	511	19	globe	globe	NOUN
taxlaw-2856	511	20	.	.	PUNCT
taxlaw-2856	512	1	97	97	NUM
taxlaw-2856	512	2	barker	barker	PROPN
taxlaw-2856	512	3	,	,	PUNCT
taxlaw-2856	512	4	supra	supra	PROPN
taxlaw-2856	512	5	note	note	VERB
taxlaw-2856	512	6	73	73	NUM
taxlaw-2856	512	7	,	,	PUNCT
taxlaw-2856	512	8	at	at	ADP
taxlaw-2856	512	9	1001	1001	NUM
taxlaw-2856	512	10	(	(	PUNCT
taxlaw-2856	512	11	“	"	PUNCT
taxlaw-2856	512	12	the	the	DET
taxlaw-2856	512	13	essence	essence	NOUN
taxlaw-2856	512	14	of	of	ADP
taxlaw-2856	512	15	the	the	DET
taxlaw-2856	512	16	individual	individual	NOUN
taxlaw-2856	512	17	's	's	PART
taxlaw-2856	512	18	relationship	relationship	NOUN
taxlaw-2856	512	19	is	be	AUX
taxlaw-2856	512	20	totality	totality	NOUN
taxlaw-2856	512	21	;	;	PUNCT
taxlaw-2856	512	22	individuals	individual	NOUN
taxlaw-2856	512	23	are	be	AUX
taxlaw-2856	512	24	social	social	ADJ
taxlaw-2856	512	25	,	,	PUNCT
taxlaw-2856	512	26	political	political	ADJ
taxlaw-2856	512	27	,	,	PUNCT
taxlaw-2856	512	28	and	and	CCONJ
taxlaw-2856	512	29	economic	economic	ADJ
taxlaw-2856	512	30	actors	actor	NOUN
taxlaw-2856	512	31	.	.	PUNCT
taxlaw-2856	513	1	the	the	DET
taxlaw-2856	513	2	essence	essence	NOUN
taxlaw-2856	513	3	of	of	ADP
taxlaw-2856	513	4	a	a	DET
taxlaw-2856	513	5	corporation	corporation	NOUN
taxlaw-2856	513	6	's	's	PART
taxlaw-2856	513	7	relationship	relationship	NOUN
taxlaw-2856	513	8	is	be	AUX
taxlaw-2856	513	9	primarily	primarily	ADV
taxlaw-2856	513	10	economic	economic	ADJ
taxlaw-2856	513	11	.	.	PUNCT
taxlaw-2856	513	12	”	"	PUNCT
taxlaw-2856	513	13	)	)	PUNCT
taxlaw-2856	513	14	.	.	PUNCT
taxlaw-2856	514	1	98	98	NUM
taxlaw-2856	514	2	cf	cf	NOUN
taxlaw-2856	514	3	.	.	PUNCT
taxlaw-2856	515	1	an	an	DET
taxlaw-2856	515	2	earlier	early	ADJ
taxlaw-2856	515	3	nontax	nontax	NOUN
taxlaw-2856	515	4	case	case	NOUN
taxlaw-2856	515	5	,	,	PUNCT
taxlaw-2856	515	6	cesena	cesena	PROPN
taxlaw-2856	515	7	sulphur	sulphur	PROPN
taxlaw-2856	515	8	co.	co.	PROPN
taxlaw-2856	515	9	v.	v.	ADP
taxlaw-2856	515	10	nicholson	nicholson	PROPN
taxlaw-2856	516	1	[	[	X
taxlaw-2856	516	2	1876	1876	NUM
taxlaw-2856	516	3	]	]	X
taxlaw-2856	516	4	1	1	NUM
taxlaw-2856	516	5	exch	exch	NOUN
taxlaw-2856	516	6	.	.	PUNCT
taxlaw-2856	517	1	div	div	PROPN
taxlaw-2856	517	2	.	.	PROPN
taxlaw-2856	517	3	28	28	NUM
taxlaw-2856	517	4	,	,	PUNCT
taxlaw-2856	517	5	452	452	NUM
taxlaw-2856	517	6	(	(	PUNCT
taxlaw-2856	517	7	eng	eng	PROPN
taxlaw-2856	517	8	.	.	PUNCT
taxlaw-2856	517	9	)	)	PUNCT
taxlaw-2856	517	10	.	.	PUNCT
taxlaw-2856	518	1	(	(	PUNCT
taxlaw-2856	518	2	“	"	PUNCT
taxlaw-2856	518	3	the	the	DET
taxlaw-2856	518	4	use	use	NOUN
taxlaw-2856	518	5	of	of	ADP
taxlaw-2856	518	6	the	the	DET
taxlaw-2856	518	7	word	word	NOUN
taxlaw-2856	518	8	‘	'	PUNCT
taxlaw-2856	518	9	residence	residence	NOUN
taxlaw-2856	518	10	’	'	PUNCT
taxlaw-2856	518	11	is	be	AUX
taxlaw-2856	518	12	founded	found	VERB
taxlaw-2856	518	13	upon	upon	SCONJ
taxlaw-2856	518	14	the	the	DET
taxlaw-2856	518	15	habits	habit	NOUN
taxlaw-2856	518	16	of	of	ADP
taxlaw-2856	518	17	a	a	DET
taxlaw-2856	518	18	natural	natural	ADJ
taxlaw-2856	518	19	man	man	NOUN
taxlaw-2856	518	20	,	,	PUNCT
taxlaw-2856	518	21	and	and	CCONJ
taxlaw-2856	518	22	is	be	AUX
taxlaw-2856	518	23	therefore	therefore	ADV
taxlaw-2856	518	24	inapplicable	inapplicable	ADJ
taxlaw-2856	518	25	to	to	ADP
taxlaw-2856	518	26	the	the	DET
taxlaw-2856	518	27	artificial	artificial	ADJ
taxlaw-2856	518	28	and	and	CCONJ
taxlaw-2856	518	29	legal	legal	ADJ
taxlaw-2856	518	30	person	person	NOUN
taxlaw-2856	518	31	whom	whom	PRON
taxlaw-2856	518	32	we	we	PRON
taxlaw-2856	518	33	call	call	VERB
taxlaw-2856	518	34	a	a	DET
taxlaw-2856	518	35	corporation	corporation	NOUN
taxlaw-2856	518	36	.	.	PUNCT
taxlaw-2856	518	37	”	"	PUNCT
taxlaw-2856	518	38	)	)	PUNCT
taxlaw-2856	518	39	.	.	PUNCT
taxlaw-2856	519	1	99	99	NUM
taxlaw-2856	519	2	immanuel	immanuel	PROPN
taxlaw-2856	519	3	kant	kant	PROPN
taxlaw-2856	519	4	,	,	PUNCT
taxlaw-2856	519	5	groundwork	groundwork	NOUN
taxlaw-2856	519	6	of	of	ADP
taxlaw-2856	519	7	the	the	DET
taxlaw-2856	519	8	metaphysic	metaphysic	NOUN
taxlaw-2856	519	9	of	of	ADP
taxlaw-2856	519	10	morals	moral	NOUN
taxlaw-2856	519	11	95–98	95–98	NUM
taxlaw-2856	519	12	(	(	PUNCT
taxlaw-2856	519	13	h.	h.	PROPN
taxlaw-2856	519	14	j.	j.	PROPN
taxlaw-2856	519	15	paton	paton	PROPN
taxlaw-2856	519	16	trans	trans	PROPN
taxlaw-2856	519	17	.	.	PROPN
taxlaw-2856	519	18	,	,	PUNCT
taxlaw-2856	519	19	1964	1964	NUM
taxlaw-2856	519	20	)	)	PUNCT
taxlaw-2856	519	21	(	(	PUNCT
taxlaw-2856	519	22	1785	1785	NUM
taxlaw-2856	519	23	)	)	PUNCT
taxlaw-2856	520	1	[	[	X
taxlaw-2856	520	2	hereinafter	hereinafter	NOUN
taxlaw-2856	520	3	kant	kant	NOUN
taxlaw-2856	520	4	,	,	PUNCT
taxlaw-2856	520	5	groundwork	groundwork	PROPN
taxlaw-2856	520	6	]	]	PUNCT
taxlaw-2856	520	7	.	.	PUNCT
taxlaw-2856	520	8	kant	kant	PROPN
taxlaw-2856	520	9	claimed	claim	VERB
taxlaw-2856	520	10	that	that	SCONJ
taxlaw-2856	520	11	his	his	PRON
taxlaw-2856	520	12	three	three	NUM
taxlaw-2856	520	13	formulations	formulation	NOUN
taxlaw-2856	520	14	of	of	ADP
taxlaw-2856	520	15	the	the	DET
taxlaw-2856	520	16	categorical	categorical	ADJ
taxlaw-2856	520	17	imperative	imperative	NOUN
taxlaw-2856	520	18	—	—	PUNCT
taxlaw-2856	520	19	maxims	maxim	NOUN
taxlaw-2856	520	20	must	must	AUX
taxlaw-2856	520	21	be	be	AUX
taxlaw-2856	520	22	chosen	choose	VERB
taxlaw-2856	520	23	as	as	SCONJ
taxlaw-2856	520	24	if	if	SCONJ
taxlaw-2856	520	25	they	they	PRON
taxlaw-2856	520	26	were	be	AUX
taxlaw-2856	520	27	to	to	PART
taxlaw-2856	520	28	hold	hold	VERB
taxlaw-2856	520	29	as	as	ADP
taxlaw-2856	520	30	universal	universal	ADJ
taxlaw-2856	520	31	laws	law	NOUN
taxlaw-2856	520	32	of	of	ADP
taxlaw-2856	520	33	nature	nature	NOUN
taxlaw-2856	520	34	,	,	PUNCT
taxlaw-2856	520	35	a	a	DET
taxlaw-2856	520	36	rational	rational	ADJ
taxlaw-2856	520	37	being	being	NOUN
taxlaw-2856	520	38	is	be	AUX
taxlaw-2856	520	39	by	by	ADP
taxlaw-2856	520	40	its	its	PRON
taxlaw-2856	520	41	nature	nature	NOUN
taxlaw-2856	520	42	an	an	DET
taxlaw-2856	520	43	end	end	NOUN
taxlaw-2856	520	44	in	in	ADP
taxlaw-2856	520	45	itself	itself	PRON
taxlaw-2856	520	46	,	,	PUNCT
taxlaw-2856	520	47	and	and	CCONJ
taxlaw-2856	520	48	all	all	DET
taxlaw-2856	520	49	maxims	maxim	NOUN
taxlaw-2856	520	50	ought	ought	AUX
taxlaw-2856	520	51	to	to	PART
taxlaw-2856	520	52	harmonize	harmonize	VERB
taxlaw-2856	520	53	with	with	ADP
taxlaw-2856	520	54	a	a	DET
taxlaw-2856	520	55	possible	possible	ADJ
taxlaw-2856	520	56	kingdom	kingdom	NOUN
taxlaw-2856	520	57	of	of	ADP
taxlaw-2856	520	58	ends	end	NOUN
taxlaw-2856	520	59	—	—	PUNCT
taxlaw-2856	520	60	are	be	AUX
taxlaw-2856	520	61	substantively	substantively	ADV
taxlaw-2856	520	62	identical	identical	ADJ
taxlaw-2856	520	63	.	.	PUNCT
taxlaw-2856	521	1	i	i	PRON
taxlaw-2856	521	2	d.	d.	PROPN
taxlaw-2856	521	3	at	at	ADP
taxlaw-2856	521	4	103–04	103–04	NUM
taxlaw-2856	521	5	.	.	PUNCT
taxlaw-2856	522	1	the	the	DET
taxlaw-2856	522	2	question	question	NOUN
taxlaw-2856	522	3	of	of	ADP
taxlaw-2856	522	4	whether	whether	SCONJ
taxlaw-2856	522	5	they	they	PRON
taxlaw-2856	522	6	actually	actually	ADV
taxlaw-2856	522	7	are	be	AUX
taxlaw-2856	522	8	has	have	AUX
taxlaw-2856	522	9	been	be	AUX
taxlaw-2856	522	10	the	the	DET
taxlaw-2856	522	11	subject	subject	NOUN
taxlaw-2856	522	12	of	of	ADP
taxlaw-2856	522	13	philosophical	philosophical	ADJ
taxlaw-2856	522	14	debate	debate	NOUN
taxlaw-2856	522	15	.	.	PUNCT
taxlaw-2856	523	1	in	in	ADP
taxlaw-2856	523	2	any	any	DET
taxlaw-2856	523	3	case	case	NOUN
taxlaw-2856	523	4	,	,	PUNCT
taxlaw-2856	523	5	the	the	DET
taxlaw-2856	523	6	text	text	NOUN
taxlaw-2856	523	7	focuses	focus	VERB
taxlaw-2856	523	8	on	on	ADP
taxlaw-2856	523	9	the	the	DET
taxlaw-2856	523	10	second	second	ADJ
taxlaw-2856	523	11	formulation	formulation	NOUN
taxlaw-2856	523	12	of	of	ADP
taxlaw-2856	523	13	the	the	DET
taxlaw-2856	523	14	imperative	imperative	NOUN
taxlaw-2856	523	15	.	.	PUNCT
taxlaw-2856	524	1	for	for	ADP
taxlaw-2856	524	2	kant	kant	PROPN
taxlaw-2856	524	3	’s	’s	PART
taxlaw-2856	524	4	own	own	ADJ
taxlaw-2856	524	5	view	view	NOUN
taxlaw-2856	524	6	of	of	ADP
taxlaw-2856	524	7	what	what	PRON
taxlaw-2856	524	8	we	we	PRON
taxlaw-2856	524	9	today	today	NOUN
taxlaw-2856	524	10	refer	refer	VERB
taxlaw-2856	524	11	to	to	ADP
taxlaw-2856	524	12	as	as	ADP
taxlaw-2856	524	13	distributive	distributive	ADJ
taxlaw-2856	524	14	justice	justice	NOUN
taxlaw-2856	524	15	,	,	PUNCT
taxlaw-2856	524	16	see	see	VERB
taxlaw-2856	524	17	,	,	PUNCT
taxlaw-2856	524	18	e.g.	e.g.	ADV
taxlaw-2856	524	19	,	,	PUNCT
taxlaw-2856	524	20	immanuel	immanuel	PROPN
taxlaw-2856	524	21	kant	kant	PROPN
taxlaw-2856	524	22	,	,	PUNCT
taxlaw-2856	524	23	lectures	lecture	NOUN
taxlaw-2856	524	24	on	on	ADP
taxlaw-2856	524	25	ethics	ethic	NOUN
taxlaw-2856	524	26	179	179	NUM
taxlaw-2856	524	27	(	(	PUNCT
taxlaw-2856	524	28	peter	peter	PROPN
taxlaw-2856	524	29	heath	heath	PROPN
taxlaw-2856	524	30	&	&	CCONJ
taxlaw-2856	524	31	j.b	j.b	PROPN
taxlaw-2856	524	32	.	.	PUNCT
taxlaw-2856	524	33	schneewind	schneewind	PROPN
taxlaw-2856	524	34	eds	ed	NOUN
taxlaw-2856	524	35	.	.	PROPN
taxlaw-2856	524	36	,	,	PUNCT
taxlaw-2856	524	37	peter	peter	PROPN
taxlaw-2856	524	38	heath	heath	PROPN
taxlaw-2856	524	39	trans	trans	PROPN
taxlaw-2856	524	40	.	.	PROPN
taxlaw-2856	524	41	,	,	PUNCT
taxlaw-2856	524	42	1997	1997	NUM
taxlaw-2856	524	43	)	)	PUNCT
taxlaw-2856	524	44	(	(	PUNCT
taxlaw-2856	524	45	“	"	PUNCT
taxlaw-2856	524	46	[	[	X
taxlaw-2856	524	47	i]f	i]f	X
taxlaw-2856	524	48	we	we	PRON
taxlaw-2856	524	49	…	…	PUNCT
taxlaw-2856	524	50	do	do	VERB
taxlaw-2856	524	51	a	a	DET
taxlaw-2856	524	52	kindness	kindness	NOUN
taxlaw-2856	524	53	to	to	ADP
taxlaw-2856	524	54	an	an	DET
taxlaw-2856	524	55	unfortunate	unfortunate	ADJ
taxlaw-2856	524	56	,	,	PUNCT
taxlaw-2856	524	57	we	we	PRON
taxlaw-2856	524	58	have	have	AUX
taxlaw-2856	524	59	not	not	PART
taxlaw-2856	524	60	made	make	VERB
taxlaw-2856	524	61	a	a	DET
taxlaw-2856	524	62	free	free	ADJ
taxlaw-2856	524	63	gift	gift	NOUN
taxlaw-2856	524	64	to	to	ADP
taxlaw-2856	524	65	him	he	PRON
taxlaw-2856	524	66	,	,	PUNCT
taxlaw-2856	524	67	but	but	CCONJ
taxlaw-2856	524	68	repaid	repay	VERB
taxlaw-2856	524	69	him	he	PRON
taxlaw-2856	524	70	what	what	PRON
taxlaw-2856	524	71	we	we	PRON
taxlaw-2856	524	72	were	be	AUX
taxlaw-2856	524	73	helping	help	VERB
taxlaw-2856	524	74	to	to	PART
taxlaw-2856	524	75	take	take	VERB
taxlaw-2856	524	76	away	away	ADV
taxlaw-2856	524	77	through	through	ADP
taxlaw-2856	524	78	a	a	DET
taxlaw-2856	524	79	general	general	ADJ
taxlaw-2856	524	80	injustice	injustice	NOUN
taxlaw-2856	524	81	.	.	PUNCT
taxlaw-2856	525	1	for	for	ADP
taxlaw-2856	525	2	if	if	SCONJ
taxlaw-2856	525	3	none	none	NOUN
taxlaw-2856	525	4	might	might	AUX
taxlaw-2856	525	5	appropriate	appropriate	VERB
taxlaw-2856	525	6	more	more	ADJ
taxlaw-2856	525	7	of	of	ADP
taxlaw-2856	525	8	this	this	DET
taxlaw-2856	525	9	world	world	NOUN
taxlaw-2856	525	10	’s	’s	PART
taxlaw-2856	525	11	goods	good	NOUN
taxlaw-2856	525	12	than	than	ADP
taxlaw-2856	525	13	his	his	PRON
taxlaw-2856	525	14	neighbor	neighbor	NOUN
taxlaw-2856	525	15	,	,	PUNCT
taxlaw-2856	525	16	there	there	PRON
taxlaw-2856	525	17	would	would	AUX
taxlaw-2856	525	18	be	be	AUX
taxlaw-2856	525	19	no	no	DET
taxlaw-2856	525	20	rich	rich	ADJ
taxlaw-2856	525	21	folk	folk	NOUN
taxlaw-2856	525	22	,	,	PUNCT
taxlaw-2856	525	23	but	but	CCONJ
taxlaw-2856	525	24	also	also	ADV
taxlaw-2856	525	25	no	no	PRON
taxlaw-2856	525	26	poor	poor	ADJ
taxlaw-2856	525	27	.	.	PUNCT
taxlaw-2856	526	1	thus	thus	ADV
taxlaw-2856	526	2	even	even	ADV
taxlaw-2856	526	3	acts	act	NOUN
taxlaw-2856	526	4	of	of	ADP
taxlaw-2856	526	5	kindness	kindness	NOUN
taxlaw-2856	526	6	are	be	AUX
taxlaw-2856	526	7	acts	act	NOUN
taxlaw-2856	526	8	of	of	ADP
taxlaw-2856	526	9	duty	duty	NOUN
taxlaw-2856	526	10	and	and	CCONJ
taxlaw-2856	526	11	indebtedness	indebtedness	NOUN
taxlaw-2856	526	12	,	,	PUNCT
taxlaw-2856	526	13	arising	arise	VERB
taxlaw-2856	526	14	from	from	ADP
taxlaw-2856	526	15	the	the	DET
taxlaw-2856	526	16	rights	right	NOUN
taxlaw-2856	526	17	of	of	ADP
taxlaw-2856	526	18	others	other	NOUN
taxlaw-2856	526	19	.	.	PUNCT
taxlaw-2856	526	20	”	"	PUNCT
taxlaw-2856	526	21	)	)	PUNCT
taxlaw-2856	526	22	.	.	PUNCT
taxlaw-2856	527	1	rawls	rawls	PROPN
taxlaw-2856	527	2	expressed	express	VERB
taxlaw-2856	527	3	his	his	PRON
taxlaw-2856	527	4	version	version	NOUN
taxlaw-2856	527	5	of	of	ADP
taxlaw-2856	527	6	the	the	DET
taxlaw-2856	527	7	kantian	kantian	ADJ
taxlaw-2856	527	8	imperative	imperative	NOUN
taxlaw-2856	527	9	as	as	SCONJ
taxlaw-2856	527	10	it	it	PRON
taxlaw-2856	527	11	applies	apply	VERB
taxlaw-2856	527	12	to	to	ADP
taxlaw-2856	527	13	distributive	distributive	ADJ
taxlaw-2856	527	14	justice	justice	NOUN
taxlaw-2856	527	15	when	when	SCONJ
taxlaw-2856	527	16	he	he	PRON
taxlaw-2856	527	17	charged	charge	VERB
taxlaw-2856	527	18	that	that	SCONJ
taxlaw-2856	527	19	“	"	PUNCT
taxlaw-2856	527	20	utilitarianism	utilitarianism	NOUN
taxlaw-2856	527	21	does	do	AUX
taxlaw-2856	527	22	not	not	PART
taxlaw-2856	527	23	take	take	VERB
taxlaw-2856	527	24	seriously	seriously	ADV
taxlaw-2856	527	25	the	the	DET
taxlaw-2856	527	26	distinction	distinction	NOUN
taxlaw-2856	527	27	between	between	ADP
taxlaw-2856	527	28	persons	person	NOUN
taxlaw-2856	527	29	.	.	PUNCT
taxlaw-2856	527	30	”	"	PUNCT
taxlaw-2856	528	1	rawls	rawl	VERB
taxlaw-2856	528	2	,	,	PUNCT
taxlaw-2856	528	3	supra	supra	PROPN
taxlaw-2856	528	4	note	note	PROPN
taxlaw-2856	528	5	35	35	NUM
taxlaw-2856	528	6	,	,	PUNCT
taxlaw-2856	528	7	at	at	ADP
taxlaw-2856	528	8	24	24	NUM
taxlaw-2856	528	9	.	.	PUNCT
taxlaw-2856	529	1	interestingly	interestingly	ADV
taxlaw-2856	529	2	,	,	PUNCT
taxlaw-2856	529	3	nozick	nozick	PROPN
taxlaw-2856	529	4	hurled	hurl	VERB
taxlaw-2856	529	5	the	the	DET
taxlaw-2856	529	6	same	same	ADJ
taxlaw-2856	529	7	charge	charge	NOUN
taxlaw-2856	529	8	against	against	ADP
taxlaw-2856	529	9	rawls	rawl	NOUN
taxlaw-2856	529	10	’	'	PUNCT
taxlaw-2856	529	11	own	own	ADJ
taxlaw-2856	529	12	difference	difference	NOUN
taxlaw-2856	529	13	principle	principle	NOUN
taxlaw-2856	529	14	.	.	PUNCT
taxlaw-2856	530	1	nozick	nozick	ADJ
taxlaw-2856	530	2	,	,	PUNCT
taxlaw-2856	530	3	supra	supra	PROPN
taxlaw-2856	530	4	note	note	NOUN
taxlaw-2856	530	5	43	43	NUM
taxlaw-2856	530	6	,	,	PUNCT
taxlaw-2856	530	7	at	at	ADP
taxlaw-2856	530	8	228	228	NUM
taxlaw-2856	530	9	.	.	NOUN
taxlaw-2856	530	10	100	100	NUM
taxlaw-2856	530	11	see	see	VERB
taxlaw-2856	530	12	,	,	PUNCT
taxlaw-2856	530	13	e.g.	e.g.	ADV
taxlaw-2856	530	14	,	,	PUNCT
taxlaw-2856	530	15	c.v	c.v	PROPN
taxlaw-2856	530	16	.	.	PROPN
taxlaw-2856	530	17	brown	brown	PROPN
taxlaw-2856	530	18	&	&	CCONJ
taxlaw-2856	530	19	p.m.	p.m.	PROPN
taxlaw-2856	530	20	jackson	jackson	PROPN
taxlaw-2856	530	21	,	,	PUNCT
taxlaw-2856	530	22	public	public	ADJ
taxlaw-2856	530	23	sector	sector	NOUN
taxlaw-2856	530	24	economics	economic	NOUN
taxlaw-2856	530	25	27–60	27–60	NUM
taxlaw-2856	530	26	(	(	PUNCT
taxlaw-2856	530	27	1990	1990	NUM
taxlaw-2856	530	28	)	)	PUNCT
taxlaw-2856	530	29	;	;	PUNCT
taxlaw-2856	531	1	david	david	PROPN
taxlaw-2856	531	2	n.	n.	PROPN
taxlaw-2856	531	3	hyman	hyman	PROPN
taxlaw-2856	531	4	,	,	PUNCT
taxlaw-2856	531	5	public	public	ADJ
taxlaw-2856	531	6	finance	finance	NOUN
taxlaw-2856	531	7	:	:	PUNCT
taxlaw-2856	531	8	a	a	DET
taxlaw-2856	531	9	contemporary	contemporary	ADJ
taxlaw-2856	531	10	application	application	NOUN
taxlaw-2856	531	11	of	of	ADP
taxlaw-2856	531	12	theory	theory	NOUN
taxlaw-2856	531	13	to	to	ADP
taxlaw-2856	531	14	policy	policy	NOUN
taxlaw-2856	531	15	67–68	67–68	NUM
taxlaw-2856	531	16	(	(	PUNCT
taxlaw-2856	531	17	2014	2014	NUM
taxlaw-2856	531	18	)	)	PUNCT
taxlaw-2856	531	19	.	.	PUNCT
taxlaw-2856	532	1	26	26	NUM
taxlaw-2856	532	2	columbia	columbia	PROPN
taxlaw-2856	532	3	journal	journal	PROPN
taxlaw-2856	532	4	of	of	ADP
taxlaw-2856	532	5	tax	tax	NOUN
taxlaw-2856	532	6	law	law	NOUN
taxlaw-2856	532	7	[	[	X
taxlaw-2856	532	8	vol.9:5	vol.9:5	NOUN
taxlaw-2856	532	9	government	government	NOUN
taxlaw-2856	532	10	services.101	services.101	VERB
taxlaw-2856	532	11	nevertheless	nevertheless	ADV
taxlaw-2856	532	12	,	,	PUNCT
taxlaw-2856	532	13	the	the	DET
taxlaw-2856	532	14	overriding	overriding	ADJ
taxlaw-2856	532	15	principle	principle	NOUN
taxlaw-2856	532	16	is	be	AUX
taxlaw-2856	532	17	that	that	SCONJ
taxlaw-2856	532	18	tax	tax	NOUN
taxlaw-2856	532	19	burdens	burden	NOUN
taxlaw-2856	532	20	should	should	AUX
taxlaw-2856	532	21	correlate	correlate	VERB
taxlaw-2856	532	22	as	as	ADV
taxlaw-2856	532	23	nearly	nearly	ADV
taxlaw-2856	532	24	as	as	ADP
taxlaw-2856	532	25	possible	possible	ADJ
taxlaw-2856	532	26	with	with	ADP
taxlaw-2856	532	27	value	value	NOUN
taxlaw-2856	532	28	actually	actually	ADV
taxlaw-2856	532	29	received.102	received.102	ADP
taxlaw-2856	532	30	ability	ability	NOUN
taxlaw-2856	532	31	-	-	PUNCT
taxlaw-2856	532	32	to	to	ADP
taxlaw-2856	532	33	-	-	PUNCT
taxlaw-2856	532	34	pay	pay	VERB
taxlaw-2856	532	35	,	,	PUNCT
taxlaw-2856	532	36	on	on	ADP
taxlaw-2856	532	37	the	the	DET
taxlaw-2856	532	38	other	other	ADJ
taxlaw-2856	532	39	hand	hand	NOUN
taxlaw-2856	532	40	,	,	PUNCT
taxlaw-2856	532	41	looks	look	VERB
taxlaw-2856	532	42	more	more	ADJ
taxlaw-2856	532	43	to	to	ADP
taxlaw-2856	532	44	the	the	DET
taxlaw-2856	532	45	person	person	NOUN
taxlaw-2856	532	46	than	than	ADP
taxlaw-2856	532	47	to	to	ADP
taxlaw-2856	532	48	the	the	DET
taxlaw-2856	532	49	service	service	NOUN
taxlaw-2856	532	50	that	that	PRON
taxlaw-2856	532	51	the	the	DET
taxlaw-2856	532	52	person	person	NOUN
taxlaw-2856	532	53	receives	receive	VERB
taxlaw-2856	532	54	.	.	PUNCT
taxlaw-2856	533	1	instead	instead	ADV
taxlaw-2856	533	2	of	of	ADP
taxlaw-2856	533	3	viewing	view	VERB
taxlaw-2856	533	4	taxpayers	taxpayer	NOUN
taxlaw-2856	533	5	merely	merely	ADV
taxlaw-2856	533	6	as	as	ADP
taxlaw-2856	533	7	a	a	DET
taxlaw-2856	533	8	means	means	NOUN
taxlaw-2856	533	9	of	of	ADP
taxlaw-2856	533	10	financing	finance	VERB
taxlaw-2856	533	11	public	public	ADJ
taxlaw-2856	533	12	expenditures	expenditure	NOUN
taxlaw-2856	533	13	and	and	CCONJ
taxlaw-2856	533	14	inquiring	inquire	VERB
taxlaw-2856	533	15	how	how	SCONJ
taxlaw-2856	533	16	the	the	PRON
taxlaw-2856	533	17	distribute	distribute	VERB
taxlaw-2856	533	18	the	the	DET
taxlaw-2856	533	19	burden	burden	NOUN
taxlaw-2856	533	20	most	most	ADV
taxlaw-2856	533	21	fairly	fairly	ADV
taxlaw-2856	533	22	,	,	PUNCT
taxlaw-2856	533	23	it	it	PRON
taxlaw-2856	533	24	views	view	VERB
taxlaw-2856	533	25	them	they	PRON
taxlaw-2856	533	26	as	as	ADP
taxlaw-2856	533	27	people	people	NOUN
taxlaw-2856	533	28	with	with	ADP
taxlaw-2856	533	29	needs	need	NOUN
taxlaw-2856	533	30	and	and	CCONJ
taxlaw-2856	533	31	desires	desire	NOUN
taxlaw-2856	533	32	and	and	CCONJ
taxlaw-2856	533	33	it	it	PRON
taxlaw-2856	533	34	places	place	VERB
taxlaw-2856	533	35	at	at	ADP
taxlaw-2856	533	36	the	the	DET
taxlaw-2856	533	37	forefront	forefront	NOUN
taxlaw-2856	533	38	of	of	ADP
taxlaw-2856	533	39	the	the	DET
taxlaw-2856	533	40	discourse	discourse	NOUN
taxlaw-2856	533	41	not	not	PART
taxlaw-2856	533	42	what	what	PRON
taxlaw-2856	533	43	the	the	DET
taxlaw-2856	533	44	person	person	NOUN
taxlaw-2856	533	45	received	receive	VERB
taxlaw-2856	533	46	from	from	ADP
taxlaw-2856	533	47	the	the	DET
taxlaw-2856	533	48	government	government	NOUN
taxlaw-2856	533	49	but	but	CCONJ
taxlaw-2856	533	50	how	how	SCONJ
taxlaw-2856	533	51	the	the	DET
taxlaw-2856	533	52	payment	payment	NOUN
taxlaw-2856	533	53	of	of	ADP
taxlaw-2856	533	54	tax	tax	NOUN
taxlaw-2856	533	55	will	will	AUX
taxlaw-2856	533	56	affect	affect	VERB
taxlaw-2856	533	57	that	that	DET
taxlaw-2856	533	58	person	person	NOUN
taxlaw-2856	533	59	’s	’s	PART
taxlaw-2856	533	60	welfare	welfare	NOUN
taxlaw-2856	533	61	.	.	PUNCT
taxlaw-2856	534	1	although	although	SCONJ
taxlaw-2856	534	2	both	both	DET
taxlaw-2856	534	3	benefit	benefit	NOUN
taxlaw-2856	534	4	theory	theory	NOUN
taxlaw-2856	534	5	and	and	CCONJ
taxlaw-2856	534	6	ability	ability	NOUN
taxlaw-2856	534	7	-	-	PUNCT
taxlaw-2856	534	8	to	to	ADP
taxlaw-2856	534	9	-	-	PUNCT
taxlaw-2856	534	10	pay	pay	NOUN
taxlaw-2856	534	11	ultimately	ultimately	ADV
taxlaw-2856	534	12	view	view	VERB
taxlaw-2856	534	13	persons	person	NOUN
taxlaw-2856	534	14	as	as	ADP
taxlaw-2856	534	15	ends	end	NOUN
taxlaw-2856	534	16	—	—	PUNCT
taxlaw-2856	534	17	under	under	ADP
taxlaw-2856	534	18	benefit	benefit	NOUN
taxlaw-2856	534	19	theory	theory	NOUN
taxlaw-2856	534	20	,	,	PUNCT
taxlaw-2856	534	21	tax	tax	NOUN
taxlaw-2856	534	22	is	be	AUX
taxlaw-2856	534	23	a	a	DET
taxlaw-2856	534	24	means	means	NOUN
taxlaw-2856	534	25	by	by	ADP
taxlaw-2856	534	26	which	which	PRON
taxlaw-2856	534	27	the	the	DET
taxlaw-2856	534	28	government	government	NOUN
taxlaw-2856	534	29	provides	provide	VERB
taxlaw-2856	534	30	taxpayers	taxpayer	NOUN
taxlaw-2856	534	31	with	with	ADP
taxlaw-2856	534	32	welfare	welfare	NOUN
taxlaw-2856	534	33	-	-	PUNCT
taxlaw-2856	534	34	enhancing	enhance	VERB
taxlaw-2856	534	35	services103	services103	NOUN
taxlaw-2856	534	36	—	—	PUNCT
taxlaw-2856	534	37	ability	ability	NOUN
taxlaw-2856	534	38	-	-	PUNCT
taxlaw-2856	534	39	to	to	ADP
taxlaw-2856	534	40	-	-	PUNCT
taxlaw-2856	534	41	pay	pay	NOUN
taxlaw-2856	534	42	takes	take	VERB
taxlaw-2856	534	43	the	the	DET
taxlaw-2856	534	44	imperative	imperative	ADJ
taxlaw-2856	534	45	one	one	NUM
taxlaw-2856	534	46	step	step	NOUN
taxlaw-2856	534	47	further	far	ADV
taxlaw-2856	534	48	by	by	ADP
taxlaw-2856	534	49	applying	apply	VERB
taxlaw-2856	534	50	it	it	PRON
taxlaw-2856	534	51	not	not	PART
taxlaw-2856	534	52	only	only	ADV
taxlaw-2856	534	53	to	to	ADP
taxlaw-2856	534	54	the	the	DET
taxlaw-2856	534	55	government	government	NOUN
taxlaw-2856	534	56	’s	’s	PART
taxlaw-2856	534	57	expenditure	expenditure	NOUN
taxlaw-2856	534	58	function	function	NOUN
taxlaw-2856	534	59	but	but	CCONJ
taxlaw-2856	534	60	also	also	ADV
taxlaw-2856	534	61	to	to	ADP
taxlaw-2856	534	62	its	its	PRON
taxlaw-2856	534	63	tax	tax	NOUN
taxlaw-2856	534	64	collecting	collecting	NOUN
taxlaw-2856	534	65	function	function	NOUN
taxlaw-2856	534	66	.	.	PUNCT
taxlaw-2856	535	1	it	it	PRON
taxlaw-2856	535	2	effectively	effectively	ADV
taxlaw-2856	535	3	posits	posit	VERB
taxlaw-2856	535	4	that	that	SCONJ
taxlaw-2856	535	5	when	when	SCONJ
taxlaw-2856	535	6	structuring	structure	VERB
taxlaw-2856	535	7	the	the	DET
taxlaw-2856	535	8	tax	tax	NOUN
taxlaw-2856	535	9	system	system	NOUN
taxlaw-2856	535	10	,	,	PUNCT
taxlaw-2856	535	11	we	we	PRON
taxlaw-2856	535	12	should	should	AUX
taxlaw-2856	535	13	treat	treat	VERB
taxlaw-2856	535	14	people	people	NOUN
taxlaw-2856	535	15	also	also	ADV
taxlaw-2856	535	16	as	as	SCONJ
taxlaw-2856	535	17	ends	end	VERB
taxlaw-2856	535	18	in	in	ADP
taxlaw-2856	535	19	themselves	themselves	PRON
taxlaw-2856	535	20	and	and	CCONJ
taxlaw-2856	535	21	not	not	PART
taxlaw-2856	535	22	merely	merely	ADV
taxlaw-2856	535	23	as	as	ADP
taxlaw-2856	535	24	sources	source	NOUN
taxlaw-2856	535	25	of	of	ADP
taxlaw-2856	535	26	revenue	revenue	NOUN
taxlaw-2856	535	27	.	.	PUNCT
taxlaw-2856	536	1	does	do	AUX
taxlaw-2856	536	2	the	the	DET
taxlaw-2856	536	3	kantian	kantian	PROPN
taxlaw-2856	536	4	imperative	imperative	NOUN
taxlaw-2856	536	5	dictate	dictate	VERB
taxlaw-2856	536	6	our	our	PRON
taxlaw-2856	536	7	relationship	relationship	NOUN
taxlaw-2856	536	8	to	to	ADP
taxlaw-2856	536	9	the	the	DET
taxlaw-2856	536	10	legal	legal	ADJ
taxlaw-2856	536	11	person	person	NOUN
taxlaw-2856	536	12	known	know	VERB
taxlaw-2856	536	13	as	as	ADP
taxlaw-2856	536	14	a	a	DET
taxlaw-2856	536	15	corporation	corporation	NOUN
taxlaw-2856	536	16	?	?	PUNCT
taxlaw-2856	537	1	in	in	ADP
taxlaw-2856	537	2	introducing	introduce	VERB
taxlaw-2856	537	3	this	this	DET
taxlaw-2856	537	4	formulation	formulation	NOUN
taxlaw-2856	537	5	of	of	ADP
taxlaw-2856	537	6	the	the	DET
taxlaw-2856	537	7	categorical	categorical	ADJ
taxlaw-2856	537	8	imperative	imperative	NOUN
taxlaw-2856	537	9	,	,	PUNCT
taxlaw-2856	537	10	kant	kant	PROPN
taxlaw-2856	537	11	writes	write	VERB
taxlaw-2856	537	12	as	as	SCONJ
taxlaw-2856	537	13	follows	follow	VERB
taxlaw-2856	537	14	:	:	PUNCT
taxlaw-2856	537	15	suppose	suppose	VERB
taxlaw-2856	537	16	,	,	PUNCT
taxlaw-2856	537	17	however	however	ADV
taxlaw-2856	537	18	,	,	PUNCT
taxlaw-2856	537	19	that	that	SCONJ
taxlaw-2856	537	20	there	there	PRON
taxlaw-2856	537	21	were	be	VERB
taxlaw-2856	537	22	something	something	PRON
taxlaw-2856	537	23	whose	whose	DET
taxlaw-2856	537	24	existence	existence	NOUN
taxlaw-2856	537	25	has	have	VERB
taxlaw-2856	537	26	in	in	ADP
taxlaw-2856	537	27	itself	itself	PRON
taxlaw-2856	537	28	an	an	DET
taxlaw-2856	537	29	absolute	absolute	ADJ
taxlaw-2856	537	30	value	value	NOUN
taxlaw-2856	537	31	,	,	PUNCT
taxlaw-2856	537	32	something	something	PRON
taxlaw-2856	537	33	which	which	PRON
taxlaw-2856	537	34	as	as	ADP
taxlaw-2856	537	35	an	an	DET
taxlaw-2856	537	36	end	end	NOUN
taxlaw-2856	537	37	in	in	ADP
taxlaw-2856	537	38	itself	itself	PRON
taxlaw-2856	537	39	could	could	AUX
taxlaw-2856	537	40	be	be	AUX
taxlaw-2856	537	41	a	a	DET
taxlaw-2856	537	42	ground	ground	NOUN
taxlaw-2856	537	43	of	of	ADP
taxlaw-2856	537	44	determinate	determinate	ADJ
taxlaw-2856	537	45	law	law	NOUN
taxlaw-2856	537	46	;	;	PUNCT
taxlaw-2856	537	47	then	then	ADV
taxlaw-2856	537	48	in	in	ADP
taxlaw-2856	537	49	it	it	PRON
taxlaw-2856	537	50	,	,	PUNCT
taxlaw-2856	537	51	and	and	CCONJ
taxlaw-2856	537	52	in	in	ADP
taxlaw-2856	537	53	it	it	PRON
taxlaw-2856	537	54	alone	alone	ADV
taxlaw-2856	537	55	,	,	PUNCT
taxlaw-2856	537	56	would	would	AUX
taxlaw-2856	537	57	there	there	PRON
taxlaw-2856	537	58	be	be	AUX
taxlaw-2856	537	59	a	a	DET
taxlaw-2856	537	60	ground	ground	NOUN
taxlaw-2856	537	61	of	of	ADP
taxlaw-2856	537	62	a	a	DET
taxlaw-2856	537	63	possible	possible	ADJ
taxlaw-2856	537	64	categorical	categorical	ADJ
taxlaw-2856	537	65	imperative	imperative	NOUN
taxlaw-2856	537	66	—	—	PUNCT
taxlaw-2856	537	67	that	that	ADV
taxlaw-2856	537	68	is	is	ADV
taxlaw-2856	537	69	,	,	PUNCT
taxlaw-2856	537	70	of	of	ADP
taxlaw-2856	537	71	a	a	DET
taxlaw-2856	537	72	practical	practical	ADJ
taxlaw-2856	537	73	law	law	NOUN
taxlaw-2856	537	74	.	.	PUNCT
taxlaw-2856	538	1	now	now	ADV
taxlaw-2856	538	2	i	i	PRON
taxlaw-2856	538	3	say	say	VERB
taxlaw-2856	538	4	that	that	DET
taxlaw-2856	538	5	man	man	NOUN
taxlaw-2856	538	6	,	,	PUNCT
taxlaw-2856	538	7	and	and	CCONJ
taxlaw-2856	538	8	in	in	ADP
taxlaw-2856	538	9	general	general	ADJ
taxlaw-2856	538	10	every	every	DET
taxlaw-2856	538	11	rational	rational	ADJ
taxlaw-2856	538	12	being	being	NOUN
taxlaw-2856	538	13	,	,	PUNCT
taxlaw-2856	538	14	exists	exist	VERB
taxlaw-2856	538	15	as	as	ADP
taxlaw-2856	538	16	an	an	DET
taxlaw-2856	538	17	end	end	NOUN
taxlaw-2856	538	18	in	in	ADP
taxlaw-2856	538	19	himself	himself	PRON
taxlaw-2856	538	20	,	,	PUNCT
taxlaw-2856	538	21	not	not	PART
taxlaw-2856	538	22	merely	merely	ADV
taxlaw-2856	538	23	as	as	ADP
taxlaw-2856	538	24	a	a	DET
taxlaw-2856	538	25	means	means	NOUN
taxlaw-2856	538	26	for	for	ADP
taxlaw-2856	538	27	arbitrary	arbitrary	ADJ
taxlaw-2856	538	28	use	use	NOUN
taxlaw-2856	538	29	by	by	ADP
taxlaw-2856	538	30	this	this	PRON
taxlaw-2856	538	31	or	or	CCONJ
taxlaw-2856	538	32	that	that	PRON
taxlaw-2856	538	33	will	will	AUX
taxlaw-2856	538	34	;	;	PUNCT
taxlaw-2856	538	35	he	he	PRON
taxlaw-2856	538	36	must	must	AUX
taxlaw-2856	538	37	in	in	ADP
taxlaw-2856	538	38	all	all	DET
taxlaw-2856	538	39	his	his	PRON
taxlaw-2856	538	40	actions	action	NOUN
taxlaw-2856	538	41	,	,	PUNCT
taxlaw-2856	538	42	whether	whether	SCONJ
taxlaw-2856	538	43	they	they	PRON
taxlaw-2856	538	44	are	be	AUX
taxlaw-2856	538	45	directed	direct	VERB
taxlaw-2856	538	46	to	to	ADP
taxlaw-2856	538	47	himself	himself	PRON
taxlaw-2856	538	48	or	or	CCONJ
taxlaw-2856	538	49	to	to	ADP
taxlaw-2856	538	50	other	other	ADJ
taxlaw-2856	538	51	rational	rational	ADJ
taxlaw-2856	538	52	beings	being	NOUN
taxlaw-2856	538	53	,	,	PUNCT
taxlaw-2856	538	54	always	always	ADV
taxlaw-2856	538	55	be	be	AUX
taxlaw-2856	538	56	viewed	view	VERB
taxlaw-2856	538	57	at	at	ADP
taxlaw-2856	538	58	the	the	DET
taxlaw-2856	538	59	same	same	ADJ
taxlaw-2856	538	60	time	time	NOUN
taxlaw-2856	538	61	as	as	ADP
taxlaw-2856	538	62	an	an	DET
taxlaw-2856	538	63	end.104	end.104	NOUN
taxlaw-2856	538	64	101	101	NUM
taxlaw-2856	538	65	see	see	NOUN
taxlaw-2856	538	66	,	,	PUNCT
taxlaw-2856	538	67	e.g.	e.g.	ADV
taxlaw-2856	538	68	,	,	PUNCT
taxlaw-2856	538	69	hobbes	hobbe	NOUN
taxlaw-2856	538	70	,	,	PUNCT
taxlaw-2856	538	71	supra	supra	PROPN
taxlaw-2856	538	72	note	note	NOUN
taxlaw-2856	538	73	31	31	NUM
taxlaw-2856	538	74	,	,	PUNCT
taxlaw-2856	538	75	at	at	ADP
taxlaw-2856	538	76	238	238	NUM
taxlaw-2856	538	77	;	;	PUNCT
taxlaw-2856	538	78	smith	smith	PROPN
taxlaw-2856	538	79	,	,	PUNCT
taxlaw-2856	538	80	supra	supra	PROPN
taxlaw-2856	538	81	note	note	PROPN
taxlaw-2856	538	82	31	31	NUM
taxlaw-2856	538	83	,	,	PUNCT
taxlaw-2856	538	84	at	at	ADP
taxlaw-2856	538	85	310	310	NUM
taxlaw-2856	538	86	;	;	PUNCT
taxlaw-2856	538	87	mill	mill	NOUN
taxlaw-2856	538	88	,	,	PUNCT
taxlaw-2856	538	89	principles	principle	NOUN
taxlaw-2856	538	90	,	,	PUNCT
taxlaw-2856	538	91	supra	supra	PROPN
taxlaw-2856	538	92	note	note	NOUN
taxlaw-2856	538	93	31	31	NUM
taxlaw-2856	538	94	,	,	PUNCT
taxlaw-2856	538	95	at	at	ADP
taxlaw-2856	538	96	156–57	156–57	NUM
taxlaw-2856	538	97	.	.	PUNCT
taxlaw-2856	539	1	102	102	NUM
taxlaw-2856	539	2	schoenblum	schoenblum	NOUN
taxlaw-2856	539	3	,	,	PUNCT
taxlaw-2856	539	4	supra	supra	PROPN
taxlaw-2856	539	5	note	note	NOUN
taxlaw-2856	539	6	34	34	NUM
taxlaw-2856	539	7	,	,	PUNCT
taxlaw-2856	539	8	at	at	ADP
taxlaw-2856	539	9	233	233	NUM
taxlaw-2856	539	10	n.52	n.52	ADP
taxlaw-2856	539	11	;	;	PUNCT
taxlaw-2856	539	12	david	david	PROPN
taxlaw-2856	539	13	g.	g.	PROPN
taxlaw-2856	539	14	duff	duff	PROPN
taxlaw-2856	539	15	,	,	PUNCT
taxlaw-2856	539	16	benefit	benefit	VERB
taxlaw-2856	539	17	taxes	taxis	NOUN
taxlaw-2856	539	18	and	and	CCONJ
taxlaw-2856	539	19	user	user	NOUN
taxlaw-2856	539	20	fees	fee	NOUN
taxlaw-2856	539	21	in	in	ADP
taxlaw-2856	539	22	theory	theory	NOUN
taxlaw-2856	539	23	and	and	CCONJ
taxlaw-2856	539	24	practice	practice	NOUN
taxlaw-2856	539	25	,	,	PUNCT
taxlaw-2856	539	26	54	54	NUM
taxlaw-2856	539	27	univ	univ	ADJ
taxlaw-2856	539	28	.	.	PROPN
taxlaw-2856	539	29	of	of	ADP
taxlaw-2856	539	30	toronto	toronto	PROPN
taxlaw-2856	539	31	l.	l.	PROPN
taxlaw-2856	539	32	j.	j.	PROPN
taxlaw-2856	539	33	391	391	NUM
taxlaw-2856	539	34	,	,	PUNCT
taxlaw-2856	539	35	405–06	405–06	NUM
taxlaw-2856	539	36	(	(	PUNCT
taxlaw-2856	539	37	2004	2004	NUM
taxlaw-2856	539	38	)	)	PUNCT
taxlaw-2856	539	39	;	;	PUNCT
taxlaw-2856	539	40	elkins	elkin	NOUN
taxlaw-2856	539	41	,	,	PUNCT
taxlaw-2856	539	42	supra	supra	PROPN
taxlaw-2856	539	43	note	note	PROPN
taxlaw-2856	539	44	65	65	NUM
taxlaw-2856	539	45	,	,	PUNCT
taxlaw-2856	539	46	at	at	ADP
taxlaw-2856	539	47	80	80	NUM
taxlaw-2856	539	48	;	;	PUNCT
taxlaw-2856	539	49	marjorie	marjorie	PROPN
taxlaw-2856	539	50	e.	e.	PROPN
taxlaw-2856	539	51	kornhauser	kornhauser	PROPN
taxlaw-2856	539	52	,	,	PUNCT
taxlaw-2856	539	53	the	the	DET
taxlaw-2856	539	54	rhetoric	rhetoric	NOUN
taxlaw-2856	539	55	of	of	ADP
taxlaw-2856	539	56	the	the	DET
taxlaw-2856	539	57	anti	anti	ADJ
taxlaw-2856	539	58	-	-	ADJ
taxlaw-2856	539	59	progressive	progressive	ADJ
taxlaw-2856	539	60	income	income	NOUN
taxlaw-2856	539	61	tax	tax	NOUN
taxlaw-2856	539	62	movement	movement	NOUN
taxlaw-2856	539	63	:	:	PUNCT
taxlaw-2856	539	64	a	a	DET
taxlaw-2856	539	65	typical	typical	ADJ
taxlaw-2856	539	66	male	male	ADJ
taxlaw-2856	539	67	reaction	reaction	NOUN
taxlaw-2856	539	68	,	,	PUNCT
taxlaw-2856	539	69	86	86	NUM
taxlaw-2856	539	70	mich	mich	PROPN
taxlaw-2856	539	71	.	.	PUNCT
taxlaw-2856	540	1	l.	l.	PROPN
taxlaw-2856	540	2	rev	rev	PROPN
taxlaw-2856	540	3	.	.	PROPN
taxlaw-2856	540	4	465	465	NUM
taxlaw-2856	540	5	,	,	PUNCT
taxlaw-2856	540	6	483–84	483–84	NOUN
taxlaw-2856	540	7	(	(	PUNCT
taxlaw-2856	540	8	1987	1987	NUM
taxlaw-2856	540	9	)	)	PUNCT
taxlaw-2856	540	10	.	.	PUNCT
taxlaw-2856	541	1	103	103	NUM
taxlaw-2856	541	2	benefit	benefit	NOUN
taxlaw-2856	541	3	theory	theory	NOUN
taxlaw-2856	541	4	emerged	emerge	VERB
taxlaw-2856	541	5	during	during	ADP
taxlaw-2856	541	6	the	the	DET
taxlaw-2856	541	7	age	age	NOUN
taxlaw-2856	541	8	of	of	ADP
taxlaw-2856	541	9	reason	reason	NOUN
taxlaw-2856	541	10	as	as	ADP
taxlaw-2856	541	11	a	a	DET
taxlaw-2856	541	12	corollary	corollary	NOUN
taxlaw-2856	541	13	to	to	ADP
taxlaw-2856	541	14	the	the	DET
taxlaw-2856	541	15	theory	theory	NOUN
taxlaw-2856	541	16	of	of	ADP
taxlaw-2856	541	17	the	the	DET
taxlaw-2856	541	18	social	social	ADJ
taxlaw-2856	541	19	contract	contract	NOUN
taxlaw-2856	541	20	.	.	PUNCT
taxlaw-2856	542	1	in	in	ADP
taxlaw-2856	542	2	medieval	medieval	ADJ
taxlaw-2856	542	3	times	time	NOUN
taxlaw-2856	542	4	,	,	PUNCT
taxlaw-2856	542	5	monarchs	monarch	NOUN
taxlaw-2856	542	6	ruled	rule	VERB
taxlaw-2856	542	7	by	by	ADP
taxlaw-2856	542	8	right	right	NOUN
taxlaw-2856	542	9	,	,	PUNCT
taxlaw-2856	542	10	and	and	CCONJ
taxlaw-2856	542	11	taxation	taxation	NOUN
taxlaw-2856	542	12	,	,	PUNCT
taxlaw-2856	542	13	although	although	SCONJ
taxlaw-2856	542	14	often	often	ADV
taxlaw-2856	542	15	subject	subject	ADJ
taxlaw-2856	542	16	to	to	ADP
taxlaw-2856	542	17	the	the	DET
taxlaw-2856	542	18	dictates	dictate	NOUN
taxlaw-2856	542	19	of	of	ADP
taxlaw-2856	542	20	custom	custom	NOUN
taxlaw-2856	542	21	with	with	ADP
taxlaw-2856	542	22	regard	regard	NOUN
taxlaw-2856	542	23	to	to	ADP
taxlaw-2856	542	24	manner	manner	NOUN
taxlaw-2856	542	25	and	and	CCONJ
taxlaw-2856	542	26	method	method	NOUN
taxlaw-2856	542	27	,	,	PUNCT
taxlaw-2856	542	28	was	be	AUX
taxlaw-2856	542	29	one	one	NUM
taxlaw-2856	542	30	of	of	ADP
taxlaw-2856	542	31	the	the	DET
taxlaw-2856	542	32	quintessential	quintessential	ADJ
taxlaw-2856	542	33	prerogatives	prerogative	NOUN
taxlaw-2856	542	34	of	of	ADP
taxlaw-2856	542	35	monarchs	monarch	NOUN
taxlaw-2856	542	36	,	,	PUNCT
taxlaw-2856	542	37	who	who	PRON
taxlaw-2856	542	38	depended	depend	VERB
taxlaw-2856	542	39	upon	upon	SCONJ
taxlaw-2856	542	40	tax	tax	NOUN
taxlaw-2856	542	41	revenue	revenue	NOUN
taxlaw-2856	542	42	to	to	PART
taxlaw-2856	542	43	support	support	VERB
taxlaw-2856	542	44	themselves	themselves	PRON
taxlaw-2856	542	45	and	and	CCONJ
taxlaw-2856	542	46	their	their	PRON
taxlaw-2856	542	47	court	court	NOUN
taxlaw-2856	542	48	.	.	PUNCT
taxlaw-2856	543	1	klaus	klaus	PROPN
taxlaw-2856	543	2	vogel	vogel	PROPN
taxlaw-2856	543	3	,	,	PUNCT
taxlaw-2856	543	4	the	the	DET
taxlaw-2856	543	5	justification	justification	NOUN
taxlaw-2856	543	6	for	for	ADP
taxlaw-2856	543	7	taxation	taxation	NOUN
taxlaw-2856	543	8	:	:	PUNCT
taxlaw-2856	543	9	a	a	DET
taxlaw-2856	543	10	forgotten	forget	VERB
taxlaw-2856	543	11	question	question	NOUN
taxlaw-2856	543	12	,	,	PUNCT
taxlaw-2856	543	13	33	33	NUM
taxlaw-2856	543	14	am	am	NOUN
taxlaw-2856	543	15	.	.	PUNCT
taxlaw-2856	544	1	j.	j.	PROPN
taxlaw-2856	544	2	juris	juris	PROPN
taxlaw-2856	544	3	.	.	PROPN
taxlaw-2856	545	1	19	19	NUM
taxlaw-2856	545	2	,	,	PUNCT
taxlaw-2856	545	3	25	25	NUM
taxlaw-2856	545	4	(	(	PUNCT
taxlaw-2856	545	5	1988	1988	NUM
taxlaw-2856	545	6	)	)	PUNCT
taxlaw-2856	545	7	(	(	PUNCT
taxlaw-2856	545	8	“	"	PUNCT
taxlaw-2856	545	9	scholastic	scholastic	ADJ
taxlaw-2856	545	10	literature	literature	NOUN
taxlaw-2856	545	11	provides	provide	VERB
taxlaw-2856	545	12	a	a	DET
taxlaw-2856	545	13	list	list	NOUN
taxlaw-2856	545	14	of	of	ADP
taxlaw-2856	545	15	examples	example	NOUN
taxlaw-2856	545	16	of	of	ADP
taxlaw-2856	545	17	permissible	permissible	ADJ
taxlaw-2856	545	18	purposes	purpose	NOUN
taxlaw-2856	545	19	for	for	ADP
taxlaw-2856	545	20	taxation	taxation	NOUN
taxlaw-2856	545	21	,	,	PUNCT
taxlaw-2856	545	22	including	include	VERB
taxlaw-2856	545	23	funding	fund	VERB
taxlaw-2856	545	24	military	military	ADJ
taxlaw-2856	545	25	armament	armament	NOUN
taxlaw-2856	545	26	,	,	PUNCT
taxlaw-2856	545	27	the	the	DET
taxlaw-2856	545	28	living	living	NOUN
taxlaw-2856	545	29	expenses	expense	NOUN
taxlaw-2856	545	30	of	of	ADP
taxlaw-2856	545	31	the	the	DET
taxlaw-2856	545	32	sovereign	sovereign	ADJ
taxlaw-2856	545	33	,	,	PUNCT
taxlaw-2856	545	34	ransom	ransom	NOUN
taxlaw-2856	545	35	of	of	ADP
taxlaw-2856	545	36	the	the	DET
taxlaw-2856	545	37	sovereign	sovereign	NOUN
taxlaw-2856	545	38	from	from	ADP
taxlaw-2856	545	39	imprisonment	imprisonment	NOUN
taxlaw-2856	545	40	,	,	PUNCT
taxlaw-2856	545	41	and	and	CCONJ
taxlaw-2856	545	42	the	the	DET
taxlaw-2856	545	43	dowry	dowry	NOUN
taxlaw-2856	545	44	for	for	ADP
taxlaw-2856	545	45	his	his	PRON
taxlaw-2856	545	46	daughters	daughter	NOUN
taxlaw-2856	545	47	.	.	PUNCT
taxlaw-2856	545	48	”	"	PUNCT
taxlaw-2856	545	49	)	)	PUNCT
taxlaw-2856	545	50	;	;	PUNCT
taxlaw-2856	545	51	maurice	maurice	PROPN
taxlaw-2856	545	52	keen	keen	PROPN
taxlaw-2856	545	53	,	,	PUNCT
taxlaw-2856	545	54	england	england	PROPN
taxlaw-2856	545	55	in	in	ADP
taxlaw-2856	545	56	the	the	DET
taxlaw-2856	545	57	later	later	ADV
taxlaw-2856	545	58	middle	middle	ADJ
taxlaw-2856	545	59	ages	age	NOUN
taxlaw-2856	545	60	33–34	33–34	NUM
taxlaw-2856	545	61	(	(	PUNCT
taxlaw-2856	545	62	2003	2003	NUM
taxlaw-2856	545	63	)	)	PUNCT
taxlaw-2856	545	64	;	;	PUNCT
taxlaw-2856	545	65	simons	simon	NOUN
taxlaw-2856	545	66	,	,	PUNCT
taxlaw-2856	545	67	supra	supra	PROPN
taxlaw-2856	545	68	note	note	PROPN
taxlaw-2856	545	69	31	31	NUM
taxlaw-2856	545	70	,	,	PUNCT
taxlaw-2856	545	71	at	at	ADP
taxlaw-2856	545	72	3–4	3–4	NUM
taxlaw-2856	545	73	(	(	PUNCT
taxlaw-2856	545	74	noting	note	VERB
taxlaw-2856	545	75	that	that	SCONJ
taxlaw-2856	545	76	prior	prior	ADV
taxlaw-2856	545	77	to	to	ADP
taxlaw-2856	545	78	the	the	DET
taxlaw-2856	545	79	french	french	ADJ
taxlaw-2856	545	80	revolution	revolution	NOUN
taxlaw-2856	545	81	,	,	PUNCT
taxlaw-2856	545	82	taxes	taxis	NOUN
taxlaw-2856	545	83	imposed	impose	VERB
taxlaw-2856	545	84	on	on	ADP
taxlaw-2856	545	85	the	the	DET
taxlaw-2856	545	86	commoners	commoner	NOUN
taxlaw-2856	545	87	supported	support	VERB
taxlaw-2856	545	88	the	the	DET
taxlaw-2856	545	89	tax	tax	NOUN
taxlaw-2856	545	90	-	-	PUNCT
taxlaw-2856	545	91	exempt	exempt	ADJ
taxlaw-2856	545	92	aristocracy	aristocracy	NOUN
taxlaw-2856	545	93	and	and	CCONJ
taxlaw-2856	545	94	clergy	clergy	NOUN
taxlaw-2856	545	95	)	)	PUNCT
taxlaw-2856	545	96	;	;	PUNCT
taxlaw-2856	545	97	joseph	joseph	PROPN
taxlaw-2856	545	98	m.	m.	PROPN
taxlaw-2856	545	99	dodge	dodge	PROPN
taxlaw-2856	545	100	,	,	PUNCT
taxlaw-2856	545	101	theories	theory	NOUN
taxlaw-2856	545	102	of	of	ADP
taxlaw-2856	545	103	tax	tax	NOUN
taxlaw-2856	545	104	justice	justice	NOUN
taxlaw-2856	545	105	:	:	PUNCT
taxlaw-2856	545	106	ruminations	rumination	NOUN
taxlaw-2856	545	107	on	on	ADP
taxlaw-2856	545	108	the	the	DET
taxlaw-2856	545	109	benefit	benefit	NOUN
taxlaw-2856	545	110	,	,	PUNCT
taxlaw-2856	545	111	partnership	partnership	NOUN
taxlaw-2856	545	112	,	,	PUNCT
taxlaw-2856	545	113	and	and	CCONJ
taxlaw-2856	545	114	ability	ability	NOUN
taxlaw-2856	545	115	-	-	PUNCT
taxlaw-2856	545	116	to	to	ADP
taxlaw-2856	545	117	-	-	PUNCT
taxlaw-2856	545	118	pay	pay	NOUN
taxlaw-2856	545	119	principles	principle	NOUN
taxlaw-2856	545	120	,	,	PUNCT
taxlaw-2856	545	121	58	58	NUM
taxlaw-2856	545	122	tax	tax	NOUN
taxlaw-2856	545	123	l.	l.	PROPN
taxlaw-2856	545	124	rev	rev	PROPN
taxlaw-2856	545	125	.	.	PROPN
taxlaw-2856	545	126	399	399	NUM
taxlaw-2856	545	127	,	,	PUNCT
taxlaw-2856	545	128	399	399	NUM
taxlaw-2856	545	129	(	(	PUNCT
taxlaw-2856	545	130	2005	2005	NUM
taxlaw-2856	545	131	)	)	PUNCT
taxlaw-2856	545	132	.	.	PUNCT
taxlaw-2856	546	1	in	in	ADP
taxlaw-2856	546	2	contrast	contrast	NOUN
taxlaw-2856	546	3	,	,	PUNCT
taxlaw-2856	546	4	the	the	DET
taxlaw-2856	546	5	enlightenment	enlightenment	PROPN
taxlaw-2856	546	6	’s	’s	PART
taxlaw-2856	546	7	theory	theory	NOUN
taxlaw-2856	546	8	of	of	ADP
taxlaw-2856	546	9	social	social	ADJ
taxlaw-2856	546	10	contract	contract	NOUN
taxlaw-2856	546	11	posits	posit	NOUN
taxlaw-2856	546	12	that	that	PRON
taxlaw-2856	546	13	governments	government	NOUN
taxlaw-2856	546	14	exist	exist	VERB
taxlaw-2856	546	15	to	to	PART
taxlaw-2856	546	16	protect	protect	VERB
taxlaw-2856	546	17	and	and	CCONJ
taxlaw-2856	546	18	serve	serve	VERB
taxlaw-2856	546	19	the	the	DET
taxlaw-2856	546	20	governed	govern	VERB
taxlaw-2856	546	21	and	and	CCONJ
taxlaw-2856	546	22	that	that	SCONJ
taxlaw-2856	546	23	taxes	taxis	NOUN
taxlaw-2856	546	24	are	be	AUX
taxlaw-2856	546	25	payments	payment	NOUN
taxlaw-2856	546	26	by	by	ADP
taxlaw-2856	546	27	the	the	DET
taxlaw-2856	546	28	public	public	NOUN
taxlaw-2856	546	29	for	for	ADP
taxlaw-2856	546	30	services	service	NOUN
taxlaw-2856	546	31	they	they	PRON
taxlaw-2856	546	32	receive	receive	VERB
taxlaw-2856	546	33	from	from	ADP
taxlaw-2856	546	34	the	the	DET
taxlaw-2856	546	35	state	state	NOUN
taxlaw-2856	546	36	.	.	PUNCT
taxlaw-2856	547	1	hobbes	hobbe	NOUN
taxlaw-2856	547	2	,	,	PUNCT
taxlaw-2856	547	3	supra	supra	PROPN
taxlaw-2856	547	4	note	note	NOUN
taxlaw-2856	547	5	31	31	NUM
taxlaw-2856	547	6	,	,	PUNCT
taxlaw-2856	547	7	at	at	ADP
taxlaw-2856	547	8	238	238	NUM
taxlaw-2856	547	9	;	;	PUNCT
taxlaw-2856	547	10	john	john	PROPN
taxlaw-2856	547	11	locke	locke	PROPN
taxlaw-2856	547	12	,	,	PUNCT
taxlaw-2856	547	13	two	two	NUM
taxlaw-2856	547	14	treatises	treatise	NOUN
taxlaw-2856	547	15	of	of	ADP
taxlaw-2856	547	16	government	government	NOUN
taxlaw-2856	547	17	§	§	PROPN
taxlaw-2856	547	18	138	138	NUM
taxlaw-2856	547	19	(	(	PUNCT
taxlaw-2856	547	20	1689	1689	NUM
taxlaw-2856	547	21	)	)	PUNCT
taxlaw-2856	547	22	;	;	PUNCT
taxlaw-2856	547	23	jean	jean	PROPN
taxlaw-2856	547	24	-	-	PUNCT
taxlaw-2856	547	25	jacques	jacques	PROPN
taxlaw-2856	547	26	rousseau	rousseau	PROPN
taxlaw-2856	547	27	,	,	PUNCT
taxlaw-2856	547	28	the	the	DET
taxlaw-2856	547	29	social	social	ADJ
taxlaw-2856	547	30	contract	contract	NOUN
taxlaw-2856	547	31	,	,	PUNCT
taxlaw-2856	547	32	in	in	ADP
taxlaw-2856	547	33	social	social	ADJ
taxlaw-2856	547	34	contract	contract	NOUN
taxlaw-2856	547	35	167	167	NUM
taxlaw-2856	547	36	(	(	PUNCT
taxlaw-2856	548	1	ernest	ernest	PROPN
taxlaw-2856	548	2	barker	barker	PROPN
taxlaw-2856	548	3	ed	ed	PROPN
taxlaw-2856	548	4	.	.	PROPN
taxlaw-2856	548	5	,	,	PUNCT
taxlaw-2856	548	6	1962	1962	NUM
taxlaw-2856	548	7	)	)	PUNCT
taxlaw-2856	548	8	.	.	PUNCT
taxlaw-2856	548	9	)	)	PUNCT
taxlaw-2856	548	10	;	;	PUNCT
taxlaw-2856	549	1	cf	cf	X
taxlaw-2856	549	2	.	.	PUNCT
taxlaw-2856	550	1	david	david	PROPN
taxlaw-2856	550	2	hume	hume	PROPN
taxlaw-2856	550	3	,	,	PUNCT
taxlaw-2856	550	4	of	of	ADP
taxlaw-2856	550	5	the	the	DET
taxlaw-2856	550	6	original	original	ADJ
taxlaw-2856	550	7	contract	contract	NOUN
taxlaw-2856	550	8	,	,	PUNCT
taxlaw-2856	550	9	in	in	ADP
taxlaw-2856	550	10	social	social	ADJ
taxlaw-2856	550	11	contract	contract	NOUN
taxlaw-2856	550	12	145–66	145–66	NUM
taxlaw-2856	550	13	(	(	PUNCT
taxlaw-2856	550	14	ernest	ernest	PROPN
taxlaw-2856	550	15	barker	barker	PROPN
taxlaw-2856	550	16	ed	ed	PROPN
taxlaw-2856	550	17	.	.	PROPN
taxlaw-2856	550	18	,	,	PUNCT
taxlaw-2856	550	19	1962	1962	NUM
taxlaw-2856	550	20	)	)	PUNCT
taxlaw-2856	550	21	(	(	PUNCT
taxlaw-2856	550	22	rejecting	reject	VERB
taxlaw-2856	550	23	the	the	DET
taxlaw-2856	550	24	concept	concept	NOUN
taxlaw-2856	550	25	of	of	ADP
taxlaw-2856	550	26	an	an	DET
taxlaw-2856	550	27	original	original	ADJ
taxlaw-2856	550	28	contract	contract	NOUN
taxlaw-2856	550	29	based	base	VERB
taxlaw-2856	550	30	on	on	ADP
taxlaw-2856	550	31	freely	freely	ADV
taxlaw-2856	550	32	given	give	VERB
taxlaw-2856	550	33	consent	consent	NOUN
taxlaw-2856	550	34	)	)	PUNCT
taxlaw-2856	550	35	.	.	PUNCT
taxlaw-2856	551	1	104	104	NUM
taxlaw-2856	551	2	kant	kant	PROPN
taxlaw-2856	551	3	,	,	PUNCT
taxlaw-2856	551	4	groundwork	groundwork	PROPN
taxlaw-2856	551	5	,	,	PUNCT
taxlaw-2856	551	6	supra	supra	PROPN
taxlaw-2856	551	7	note	note	PROPN
taxlaw-2856	551	8	99	99	NUM
taxlaw-2856	551	9	,	,	PUNCT
taxlaw-2856	551	10	at	at	ADP
taxlaw-2856	551	11	95	95	NUM
taxlaw-2856	551	12	(	(	PUNCT
taxlaw-2856	551	13	italics	italic	NOUN
taxlaw-2856	551	14	in	in	ADP
taxlaw-2856	551	15	the	the	DET
taxlaw-2856	551	16	original	original	NOUN
taxlaw-2856	551	17	)	)	PUNCT
taxlaw-2856	551	18	.	.	PUNCT
taxlaw-2856	552	1	2017	2017	NUM
taxlaw-2856	552	2	]	]	PUNCT
taxlaw-2856	552	3	the	the	DET
taxlaw-2856	552	4	myth	myth	NOUN
taxlaw-2856	552	5	of	of	ADP
taxlaw-2856	552	6	corporate	corporate	ADJ
taxlaw-2856	552	7	tax	tax	NOUN
taxlaw-2856	552	8	residence	residence	NOUN
taxlaw-2856	552	9	27	27	NUM
taxlaw-2856	552	10	corporations	corporation	NOUN
taxlaw-2856	552	11	are	be	AUX
taxlaw-2856	552	12	not	not	PART
taxlaw-2856	552	13	rational	rational	ADJ
taxlaw-2856	552	14	beings	being	NOUN
taxlaw-2856	552	15	in	in	ADP
taxlaw-2856	552	16	the	the	DET
taxlaw-2856	552	17	kantian	kantian	ADJ
taxlaw-2856	552	18	sense	sense	NOUN
taxlaw-2856	552	19	of	of	ADP
taxlaw-2856	552	20	the	the	DET
taxlaw-2856	552	21	term.105	term.105	NOUN
taxlaw-2856	552	22	they	they	PRON
taxlaw-2856	552	23	do	do	AUX
taxlaw-2856	552	24	not	not	PART
taxlaw-2856	552	25	exist	exist	VERB
taxlaw-2856	552	26	as	as	ADP
taxlaw-2856	552	27	ends	end	NOUN
taxlaw-2856	552	28	inthemselves	inthemselve	NOUN
taxlaw-2856	552	29	,	,	PUNCT
taxlaw-2856	552	30	but	but	CCONJ
taxlaw-2856	552	31	are	be	AUX
taxlaw-2856	552	32	rather	rather	ADV
taxlaw-2856	552	33	means	mean	NOUN
taxlaw-2856	552	34	for	for	ADP
taxlaw-2856	552	35	the	the	DET
taxlaw-2856	552	36	furthering	furthering	NOUN
taxlaw-2856	552	37	of	of	ADP
taxlaw-2856	552	38	human	human	ADJ
taxlaw-2856	552	39	welfare	welfare	NOUN
taxlaw-2856	552	40	.	.	PUNCT
taxlaw-2856	553	1	consider	consider	VERB
taxlaw-2856	553	2	,	,	PUNCT
taxlaw-2856	553	3	for	for	ADP
taxlaw-2856	553	4	example	example	NOUN
taxlaw-2856	553	5	,	,	PUNCT
taxlaw-2856	553	6	jonathan	jonathan	PROPN
taxlaw-2856	553	7	swift	swift	VERB
taxlaw-2856	553	8	’s	’s	PART
taxlaw-2856	553	9	satirical	satirical	ADJ
taxlaw-2856	553	10	proposal	proposal	NOUN
taxlaw-2856	553	11	to	to	PART
taxlaw-2856	553	12	raise	raise	VERB
taxlaw-2856	553	13	children	child	NOUN
taxlaw-2856	553	14	for	for	ADP
taxlaw-2856	553	15	food.106	food.106	NOUN
taxlaw-2856	553	16	one	one	NUM
taxlaw-2856	553	17	reason	reason	NOUN
taxlaw-2856	553	18	that	that	SCONJ
taxlaw-2856	553	19	the	the	DET
taxlaw-2856	553	20	proposal	proposal	NOUN
taxlaw-2856	553	21	is	be	AUX
taxlaw-2856	553	22	morally	morally	ADV
taxlaw-2856	553	23	repugnant	repugnant	ADJ
taxlaw-2856	553	24	is	be	AUX
taxlaw-2856	553	25	that	that	SCONJ
taxlaw-2856	553	26	it	it	PRON
taxlaw-2856	553	27	treats	treat	VERB
taxlaw-2856	553	28	people	people	NOUN
taxlaw-2856	553	29	as	as	ADP
taxlaw-2856	553	30	commodities.107	commodities.107	PROPN
taxlaw-2856	553	31	such	such	ADJ
taxlaw-2856	553	32	prohibitions	prohibition	NOUN
taxlaw-2856	553	33	do	do	AUX
taxlaw-2856	553	34	not	not	PART
taxlaw-2856	553	35	apply	apply	VERB
taxlaw-2856	553	36	to	to	ADP
taxlaw-2856	553	37	our	our	PRON
taxlaw-2856	553	38	treatment	treatment	NOUN
taxlaw-2856	553	39	of	of	ADP
taxlaw-2856	553	40	corporations	corporation	NOUN
taxlaw-2856	553	41	.	.	PUNCT
taxlaw-2856	554	1	forming	form	VERB
taxlaw-2856	554	2	a	a	DET
taxlaw-2856	554	3	corporation	corporation	NOUN
taxlaw-2856	554	4	in	in	ADP
taxlaw-2856	554	5	order	order	NOUN
taxlaw-2856	554	6	to	to	PART
taxlaw-2856	554	7	exploit	exploit	VERB
taxlaw-2856	554	8	it	it	PRON
taxlaw-2856	554	9	for	for	ADP
taxlaw-2856	554	10	economic	economic	ADJ
taxlaw-2856	554	11	gain	gain	NOUN
taxlaw-2856	554	12	and	and	CCONJ
taxlaw-2856	554	13	dissolving	dissolve	VERB
taxlaw-2856	554	14	it	it	PRON
taxlaw-2856	554	15	when	when	SCONJ
taxlaw-2856	554	16	the	the	DET
taxlaw-2856	554	17	cost	cost	NOUN
taxlaw-2856	554	18	of	of	ADP
taxlaw-2856	554	19	maintaining	maintain	VERB
taxlaw-2856	554	20	its	its	PRON
taxlaw-2856	554	21	legal	legal	ADJ
taxlaw-2856	554	22	personhood	personhood	NOUN
taxlaw-2856	554	23	exceeds	exceed	VERB
taxlaw-2856	554	24	the	the	DET
taxlaw-2856	554	25	benefits	benefit	NOUN
taxlaw-2856	554	26	it	it	PRON
taxlaw-2856	554	27	provides	provide	VERB
taxlaw-2856	554	28	is	be	AUX
taxlaw-2856	554	29	morally	morally	ADV
taxlaw-2856	554	30	permissible	permissible	ADJ
taxlaw-2856	554	31	.	.	PUNCT
taxlaw-2856	555	1	granted	grant	VERB
taxlaw-2856	555	2	,	,	PUNCT
taxlaw-2856	555	3	the	the	DET
taxlaw-2856	555	4	extent	extent	NOUN
taxlaw-2856	555	5	to	to	PART
taxlaw-2856	555	6	which	which	PRON
taxlaw-2856	555	7	a	a	DET
taxlaw-2856	555	8	corporation	corporation	NOUN
taxlaw-2856	555	9	is	be	AUX
taxlaw-2856	555	10	a	a	DET
taxlaw-2856	555	11	person	person	NOUN
taxlaw-2856	555	12	has	have	AUX
taxlaw-2856	555	13	generated	generate	VERB
taxlaw-2856	555	14	vociferous	vociferous	ADJ
taxlaw-2856	555	15	debate	debate	NOUN
taxlaw-2856	555	16	in	in	ADP
taxlaw-2856	555	17	recent	recent	ADJ
taxlaw-2856	555	18	years	year	NOUN
taxlaw-2856	555	19	.	.	PUNCT
taxlaw-2856	556	1	in	in	ADP
taxlaw-2856	556	2	citizens	citizen	NOUN
taxlaw-2856	556	3	united	unite	VERB
taxlaw-2856	556	4	,	,	PUNCT
taxlaw-2856	556	5	the	the	DET
taxlaw-2856	556	6	supreme	supreme	PROPN
taxlaw-2856	556	7	court	court	PROPN
taxlaw-2856	556	8	held	hold	VERB
taxlaw-2856	556	9	that	that	SCONJ
taxlaw-2856	556	10	corporations	corporation	NOUN
taxlaw-2856	556	11	have	have	VERB
taxlaw-2856	556	12	the	the	DET
taxlaw-2856	556	13	constitutional	constitutional	ADJ
taxlaw-2856	556	14	right	right	NOUN
taxlaw-2856	556	15	to	to	PART
taxlaw-2856	556	16	engage	engage	VERB
taxlaw-2856	556	17	in	in	ADP
taxlaw-2856	556	18	political	political	ADJ
taxlaw-2856	556	19	speech.108	speech.108	NOUN
taxlaw-2856	556	20	the	the	DET
taxlaw-2856	556	21	academic	academic	ADJ
taxlaw-2856	556	22	literature	literature	NOUN
taxlaw-2856	556	23	almost	almost	ADV
taxlaw-2856	556	24	unanimously	unanimously	ADV
taxlaw-2856	556	25	disagrees.109	disagrees.109	VERB
taxlaw-2856	556	26	some	some	DET
taxlaw-2856	556	27	philosophers	philosopher	NOUN
taxlaw-2856	556	28	have	have	AUX
taxlaw-2856	556	29	argued	argue	VERB
taxlaw-2856	556	30	that	that	SCONJ
taxlaw-2856	556	31	the	the	DET
taxlaw-2856	556	32	corporation	corporation	NOUN
taxlaw-2856	556	33	is	be	AUX
taxlaw-2856	556	34	a	a	DET
taxlaw-2856	556	35	moral	moral	ADJ
taxlaw-2856	556	36	agent	agent	NOUN
taxlaw-2856	556	37	with	with	ADP
taxlaw-2856	556	38	moral	moral	ADJ
taxlaw-2856	556	39	duties	duty	NOUN
taxlaw-2856	556	40	in	in	ADP
taxlaw-2856	556	41	its	its	PRON
taxlaw-2856	556	42	own	own	ADJ
taxlaw-2856	556	43	right	right	NOUN
taxlaw-2856	556	44	(	(	PUNCT
taxlaw-2856	556	45	i.e.	i.e.	X
taxlaw-2856	556	46	,	,	PUNCT
taxlaw-2856	556	47	beyond	beyond	ADP
taxlaw-2856	556	48	those	those	PRON
taxlaw-2856	556	49	it	it	PRON
taxlaw-2856	556	50	has	have	VERB
taxlaw-2856	556	51	by	by	ADP
taxlaw-2856	556	52	virtue	virtue	NOUN
taxlaw-2856	556	53	of	of	ADP
taxlaw-2856	556	54	acting	act	VERB
taxlaw-2856	556	55	as	as	ADP
taxlaw-2856	556	56	agent	agent	NOUN
taxlaw-2856	556	57	for	for	ADP
taxlaw-2856	556	58	its	its	PRON
taxlaw-2856	556	59	various	various	ADJ
taxlaw-2856	556	60	stakeholders).110	stakeholders).110	NOUN
taxlaw-2856	556	61	others	other	NOUN
taxlaw-2856	556	62	deny	deny	VERB
taxlaw-2856	556	63	the	the	DET
taxlaw-2856	556	64	corporate	corporate	ADJ
taxlaw-2856	556	65	entity	entity	NOUN
taxlaw-2856	556	66	capable	capable	ADJ
taxlaw-2856	556	67	of	of	ADP
taxlaw-2856	556	68	bearing	bear	VERB
taxlaw-2856	556	69	moral	moral	ADJ
taxlaw-2856	556	70	duties.111	duties.111	NOUN
taxlaw-2856	556	71	nevertheless	nevertheless	ADV
taxlaw-2856	556	72	,	,	PUNCT
taxlaw-2856	556	73	to	to	ADP
taxlaw-2856	556	74	the	the	DET
taxlaw-2856	556	75	best	good	ADJ
taxlaw-2856	556	76	of	of	ADP
taxlaw-2856	556	77	my	my	PRON
taxlaw-2856	556	78	knowledge	knowledge	NOUN
taxlaw-2856	556	79	,	,	PUNCT
taxlaw-2856	556	80	no	no	DET
taxlaw-2856	556	81	commentator	commentator	NOUN
taxlaw-2856	556	82	in	in	ADP
taxlaw-2856	556	83	any	any	DET
taxlaw-2856	556	84	field	field	NOUN
taxlaw-2856	556	85	has	have	AUX
taxlaw-2856	556	86	gone	go	VERB
taxlaw-2856	556	87	so	so	ADV
taxlaw-2856	556	88	far	far	ADV
taxlaw-2856	556	89	as	as	SCONJ
taxlaw-2856	556	90	to	to	PART
taxlaw-2856	556	91	advance	advance	VERB
taxlaw-2856	556	92	the	the	DET
taxlaw-2856	556	93	view	view	NOUN
taxlaw-2856	556	94	that	that	SCONJ
taxlaw-2856	556	95	corporations	corporation	NOUN
taxlaw-2856	556	96	are	be	AUX
taxlaw-2856	556	97	entitled	entitle	VERB
taxlaw-2856	556	98	to	to	ADP
taxlaw-2856	556	99	treatment	treatment	NOUN
taxlaw-2856	556	100	as	as	ADP
taxlaw-2856	556	101	kantian	kantian	ADJ
taxlaw-2856	556	102	“	"	PUNCT
taxlaw-2856	556	103	rational	rational	ADJ
taxlaw-2856	556	104	beings	being	NOUN
taxlaw-2856	556	105	.	.	PUNCT
taxlaw-2856	556	106	”	"	PUNCT
taxlaw-2856	557	1	in	in	ADP
taxlaw-2856	557	2	fact	fact	NOUN
taxlaw-2856	557	3	,	,	PUNCT
taxlaw-2856	557	4	one	one	NUM
taxlaw-2856	557	5	argument	argument	NOUN
taxlaw-2856	557	6	raised	raise	VERB
taxlaw-2856	557	7	against	against	ADP
taxlaw-2856	557	8	the	the	DET
taxlaw-2856	557	9	idea	idea	NOUN
taxlaw-2856	557	10	of	of	ADP
taxlaw-2856	557	11	corporate	corporate	ADJ
taxlaw-2856	557	12	105	105	NUM
taxlaw-2856	557	13	malla	malla	NOUN
taxlaw-2856	557	14	pollack	pollack	PROPN
taxlaw-2856	557	15	,	,	PUNCT
taxlaw-2856	557	16	the	the	DET
taxlaw-2856	557	17	romantic	romantic	ADJ
taxlaw-2856	557	18	corporation	corporation	NOUN
taxlaw-2856	557	19	:	:	PUNCT
taxlaw-2856	557	20	trademark	trademark	NOUN
taxlaw-2856	557	21	,	,	PUNCT
taxlaw-2856	557	22	trust	trust	NOUN
taxlaw-2856	557	23	,	,	PUNCT
taxlaw-2856	557	24	and	and	CCONJ
taxlaw-2856	557	25	tyranny	tyranny	NOUN
taxlaw-2856	557	26	,	,	PUNCT
taxlaw-2856	557	27	42	42	NUM
taxlaw-2856	557	28	u.	u.	PROPN
taxlaw-2856	557	29	balt	balt	PROPN
taxlaw-2856	557	30	.	.	PUNCT
taxlaw-2856	558	1	l.	l.	PROPN
taxlaw-2856	558	2	rev	rev	PROPN
taxlaw-2856	558	3	.	.	PROPN
taxlaw-2856	558	4	81	81	NUM
taxlaw-2856	558	5	,	,	PUNCT
taxlaw-2856	558	6	108	108	NUM
taxlaw-2856	558	7	(	(	PUNCT
taxlaw-2856	558	8	2012	2012	NUM
taxlaw-2856	558	9	)	)	PUNCT
taxlaw-2856	558	10	(	(	PUNCT
taxlaw-2856	558	11	“	"	PUNCT
taxlaw-2856	558	12	any	any	DET
taxlaw-2856	558	13	likeness	likeness	NOUN
taxlaw-2856	558	14	between	between	ADP
taxlaw-2856	558	15	a	a	DET
taxlaw-2856	558	16	kantian	kantian	ADJ
taxlaw-2856	558	17	-	-	PUNCT
taxlaw-2856	558	18	self	self	NOUN
taxlaw-2856	558	19	and	and	CCONJ
taxlaw-2856	558	20	a	a	DET
taxlaw-2856	558	21	business	business	NOUN
taxlaw-2856	558	22	firm	firm	NOUN
taxlaw-2856	558	23	is	be	AUX
taxlaw-2856	558	24	purely	purely	ADV
taxlaw-2856	558	25	metaphorical	metaphorical	ADJ
taxlaw-2856	558	26	.	.	PUNCT
taxlaw-2856	558	27	”	"	PUNCT
taxlaw-2856	558	28	)	)	PUNCT
taxlaw-2856	558	29	.	.	PUNCT
taxlaw-2856	559	1	106	106	NUM
taxlaw-2856	559	2	jonathan	jonathan	PROPN
taxlaw-2856	559	3	swift	swift	PROPN
taxlaw-2856	559	4	,	,	PUNCT
taxlaw-2856	559	5	a	a	DET
taxlaw-2856	559	6	modest	modest	ADJ
taxlaw-2856	559	7	proposal	proposal	NOUN
taxlaw-2856	559	8	for	for	ADP
taxlaw-2856	559	9	preventing	prevent	VERB
taxlaw-2856	559	10	the	the	DET
taxlaw-2856	559	11	children	child	NOUN
taxlaw-2856	559	12	of	of	ADP
taxlaw-2856	559	13	poor	poor	ADJ
taxlaw-2856	559	14	people	people	NOUN
taxlaw-2856	559	15	from	from	ADP
taxlaw-2856	559	16	being	be	AUX
taxlaw-2856	559	17	a	a	DET
taxlaw-2856	559	18	burden	burden	NOUN
taxlaw-2856	559	19	to	to	ADP
taxlaw-2856	559	20	their	their	PRON
taxlaw-2856	559	21	parents	parent	NOUN
taxlaw-2856	559	22	or	or	CCONJ
taxlaw-2856	559	23	country	country	NOUN
taxlaw-2856	559	24	and	and	CCONJ
taxlaw-2856	559	25	for	for	ADP
taxlaw-2856	559	26	making	make	VERB
taxlaw-2856	559	27	them	they	PRON
taxlaw-2856	559	28	beneficial	beneficial	ADJ
taxlaw-2856	559	29	to	to	ADP
taxlaw-2856	559	30	the	the	DET
taxlaw-2856	559	31	publick	publick	NOUN
taxlaw-2856	559	32	,	,	PUNCT
taxlaw-2856	559	33	in	in	ADP
taxlaw-2856	559	34	a	a	DET
taxlaw-2856	559	35	modest	modest	ADJ
taxlaw-2856	559	36	proposal	proposal	NOUN
taxlaw-2856	559	37	and	and	CCONJ
taxlaw-2856	559	38	other	other	ADJ
taxlaw-2856	559	39	satires	satire	NOUN
taxlaw-2856	559	40	226	226	NUM
taxlaw-2856	559	41	(	(	PUNCT
taxlaw-2856	559	42	2004	2004	NUM
taxlaw-2856	559	43	)	)	PUNCT
taxlaw-2856	559	44	.	.	PUNCT
taxlaw-2856	560	1	107	107	NUM
taxlaw-2856	560	2	george	george	PROPN
taxlaw-2856	560	3	wittkowsky	wittkowsky	NOUN
taxlaw-2856	560	4	,	,	PUNCT
taxlaw-2856	560	5	swift	swift	VERB
taxlaw-2856	560	6	’s	’s	PART
taxlaw-2856	560	7	modest	modest	ADJ
taxlaw-2856	560	8	proposal	proposal	NOUN
taxlaw-2856	560	9	:	:	PUNCT
taxlaw-2856	560	10	the	the	DET
taxlaw-2856	560	11	biography	biography	NOUN
taxlaw-2856	560	12	of	of	ADP
taxlaw-2856	560	13	an	an	DET
taxlaw-2856	560	14	early	early	ADJ
taxlaw-2856	560	15	georgian	georgian	ADJ
taxlaw-2856	560	16	pamphlet	pamphlet	NOUN
taxlaw-2856	560	17	,	,	PUNCT
taxlaw-2856	560	18	4	4	NUM
taxlaw-2856	560	19	j.	j.	NOUN
taxlaw-2856	560	20	of	of	ADP
taxlaw-2856	560	21	the	the	DET
taxlaw-2856	560	22	hist	hist	PROPN
taxlaw-2856	560	23	.	.	PUNCT
taxlaw-2856	561	1	of	of	ADP
taxlaw-2856	561	2	ideas	idea	NOUN
taxlaw-2856	561	3	75	75	NUM
taxlaw-2856	561	4	,	,	PUNCT
taxlaw-2856	561	5	101	101	NUM
taxlaw-2856	561	6	(	(	PUNCT
taxlaw-2856	561	7	1943	1943	NUM
taxlaw-2856	561	8	)	)	PUNCT
taxlaw-2856	561	9	.	.	PUNCT
taxlaw-2856	562	1	108	108	NUM
taxlaw-2856	562	2	citizens	citizen	NOUN
taxlaw-2856	562	3	united	unite	VERB
taxlaw-2856	562	4	v.	v.	ADP
taxlaw-2856	562	5	fed	fed	PROPN
taxlaw-2856	562	6	.	.	PUNCT
taxlaw-2856	563	1	election	election	NOUN
taxlaw-2856	563	2	comm’n	comm’n	NOUN
taxlaw-2856	563	3	,	,	PUNCT
taxlaw-2856	563	4	558	558	NUM
taxlaw-2856	563	5	u.s	u.s	PROPN
taxlaw-2856	563	6	.	.	PROPN
taxlaw-2856	563	7	310	310	NUM
taxlaw-2856	563	8	(	(	PUNCT
taxlaw-2856	563	9	2010	2010	NUM
taxlaw-2856	563	10	)	)	PUNCT
taxlaw-2856	563	11	.	.	PUNCT
taxlaw-2856	564	1	109	109	NUM
taxlaw-2856	564	2	see	see	NOUN
taxlaw-2856	564	3	,	,	PUNCT
taxlaw-2856	564	4	e.g.	e.g.	ADV
taxlaw-2856	564	5	,	,	PUNCT
taxlaw-2856	564	6	molly	molly	PROPN
taxlaw-2856	564	7	j.	j.	PROPN
taxlaw-2856	564	8	walker	walker	PROPN
taxlaw-2856	564	9	wilson	wilson	PROPN
taxlaw-2856	564	10	,	,	PUNCT
taxlaw-2856	564	11	too	too	ADV
taxlaw-2856	564	12	much	much	ADJ
taxlaw-2856	564	13	of	of	ADP
taxlaw-2856	564	14	a	a	DET
taxlaw-2856	564	15	good	good	ADJ
taxlaw-2856	564	16	thing	thing	NOUN
taxlaw-2856	564	17	:	:	PUNCT
taxlaw-2856	564	18	campaign	campaign	NOUN
taxlaw-2856	564	19	speech	speech	NOUN
taxlaw-2856	564	20	after	after	SCONJ
taxlaw-2856	564	21	citizens	citizen	NOUN
taxlaw-2856	564	22	united	unite	VERB
taxlaw-2856	564	23	,	,	PUNCT
taxlaw-2856	564	24	31	31	NUM
taxlaw-2856	564	25	cardozo	cardozo	PROPN
taxlaw-2856	564	26	l.	l.	PROPN
taxlaw-2856	564	27	rev	rev	PROPN
taxlaw-2856	564	28	.	.	PROPN
taxlaw-2856	564	29	2365	2365	NUM
taxlaw-2856	564	30	(	(	PUNCT
taxlaw-2856	564	31	2010	2010	NUM
taxlaw-2856	564	32	)	)	PUNCT
taxlaw-2856	564	33	;	;	PUNCT
taxlaw-2856	564	34	william	william	PROPN
taxlaw-2856	564	35	alan	alan	PROPN
taxlaw-2856	564	36	nelson	nelson	PROPN
taxlaw-2856	564	37	ii	ii	PROPN
taxlaw-2856	564	38	,	,	PUNCT
taxlaw-2856	564	39	buying	buy	VERB
taxlaw-2856	564	40	the	the	DET
taxlaw-2856	564	41	electorate	electorate	NOUN
taxlaw-2856	564	42	:	:	PUNCT
taxlaw-2856	564	43	an	an	DET
taxlaw-2856	564	44	empirical	empirical	ADJ
taxlaw-2856	564	45	study	study	NOUN
taxlaw-2856	564	46	of	of	ADP
taxlaw-2856	564	47	the	the	DET
taxlaw-2856	564	48	current	current	ADJ
taxlaw-2856	564	49	campaign	campaign	NOUN
taxlaw-2856	564	50	finance	finance	NOUN
taxlaw-2856	564	51	landscape	landscape	NOUN
taxlaw-2856	564	52	and	and	CCONJ
taxlaw-2856	564	53	how	how	SCONJ
taxlaw-2856	564	54	the	the	DET
taxlaw-2856	564	55	supreme	supreme	PROPN
taxlaw-2856	564	56	court	court	PROPN
taxlaw-2856	564	57	erred	err	VERB
taxlaw-2856	564	58	in	in	ADP
taxlaw-2856	564	59	not	not	PART
taxlaw-2856	564	60	revisiting	revisit	VERB
taxlaw-2856	564	61	citizens	citizen	NOUN
taxlaw-2856	564	62	united	unite	VERB
taxlaw-2856	564	63	,	,	PUNCT
taxlaw-2856	564	64	61	61	NUM
taxlaw-2856	564	65	clev	clev	NOUN
taxlaw-2856	564	66	.	.	PUNCT
taxlaw-2856	565	1	st	st	PROPN
taxlaw-2856	565	2	.	.	PROPN
taxlaw-2856	565	3	l.	l.	PROPN
taxlaw-2856	565	4	rev	rev	PROPN
taxlaw-2856	565	5	.	.	PROPN
taxlaw-2856	565	6	443	443	NUM
taxlaw-2856	565	7	(	(	PUNCT
taxlaw-2856	565	8	2013	2013	NUM
taxlaw-2856	565	9	)	)	PUNCT
taxlaw-2856	565	10	;	;	PUNCT
taxlaw-2856	565	11	ganash	ganash	NOUN
taxlaw-2856	565	12	sitaraman	sitaraman	NOUN
taxlaw-2856	565	13	,	,	PUNCT
taxlaw-2856	565	14	contracting	contract	VERB
taxlaw-2856	565	15	around	around	ADP
taxlaw-2856	565	16	citizens	citizen	NOUN
taxlaw-2856	565	17	united	unite	VERB
taxlaw-2856	565	18	,	,	PUNCT
taxlaw-2856	565	19	114	114	NUM
taxlaw-2856	565	20	colum	colum	NOUN
taxlaw-2856	565	21	.	.	PUNCT
taxlaw-2856	566	1	l.	l.	PROPN
taxlaw-2856	566	2	rev	rev	PROPN
taxlaw-2856	566	3	.	.	PROPN
taxlaw-2856	567	1	755	755	NUM
taxlaw-2856	567	2	(	(	PUNCT
taxlaw-2856	567	3	2014	2014	NUM
taxlaw-2856	567	4	)	)	PUNCT
taxlaw-2856	567	5	;	;	PUNCT
taxlaw-2856	567	6	amy	amy	PROPN
taxlaw-2856	567	7	j.	j.	PROPN
taxlaw-2856	567	8	sepinwall	sepinwall	PROPN
taxlaw-2856	567	9	,	,	PUNCT
taxlaw-2856	567	10	citizens	citizen	NOUN
taxlaw-2856	567	11	united	unite	VERB
taxlaw-2856	567	12	and	and	CCONJ
taxlaw-2856	567	13	the	the	DET
taxlaw-2856	567	14	ineluctable	ineluctable	ADJ
taxlaw-2856	567	15	question	question	NOUN
taxlaw-2856	567	16	of	of	ADP
taxlaw-2856	567	17	corporate	corporate	ADJ
taxlaw-2856	567	18	citizenship	citizenship	NOUN
taxlaw-2856	567	19	,	,	PUNCT
taxlaw-2856	567	20	44	44	NUM
taxlaw-2856	567	21	conn	conn	PROPN
taxlaw-2856	567	22	.	.	PROPN
taxlaw-2856	568	1	l.	l.	PROPN
taxlaw-2856	568	2	rev	rev	PROPN
taxlaw-2856	568	3	.	.	PROPN
taxlaw-2856	568	4	575	575	NUM
taxlaw-2856	568	5	(	(	PUNCT
taxlaw-2856	568	6	2012	2012	NUM
taxlaw-2856	568	7	)	)	PUNCT
taxlaw-2856	568	8	;	;	PUNCT
taxlaw-2856	568	9	james	james	PROPN
taxlaw-2856	568	10	a.	a.	PROPN
taxlaw-2856	568	11	gardner	gardner	PROPN
taxlaw-2856	568	12	,	,	PUNCT
taxlaw-2856	568	13	anti	anti	ADJ
taxlaw-2856	568	14	-	-	ADJ
taxlaw-2856	568	15	regulatory	regulatory	ADJ
taxlaw-2856	568	16	absolutism	absolutism	NOUN
taxlaw-2856	568	17	in	in	ADP
taxlaw-2856	568	18	the	the	DET
taxlaw-2856	568	19	campaign	campaign	NOUN
taxlaw-2856	568	20	arena	arena	NOUN
taxlaw-2856	568	21	:	:	PUNCT
taxlaw-2856	568	22	citizens	citizen	NOUN
taxlaw-2856	568	23	united	unite	VERB
taxlaw-2856	568	24	and	and	CCONJ
taxlaw-2856	568	25	the	the	DET
taxlaw-2856	568	26	implied	imply	VERB
taxlaw-2856	568	27	slippery	slippery	ADJ
taxlaw-2856	568	28	slope	slope	NOUN
taxlaw-2856	568	29	,	,	PUNCT
taxlaw-2856	568	30	20	20	NUM
taxlaw-2856	568	31	cornell	cornell	PROPN
taxlaw-2856	568	32	l.	l.	PROPN
taxlaw-2856	568	33	&	&	CCONJ
taxlaw-2856	568	34	pub	pub	PROPN
taxlaw-2856	568	35	.	.	PUNCT
taxlaw-2856	568	36	pol’y	pol’y	NOUN
taxlaw-2856	568	37	673	673	NUM
taxlaw-2856	568	38	,	,	PUNCT
taxlaw-2856	568	39	674	674	NUM
taxlaw-2856	568	40	(	(	PUNCT
taxlaw-2856	568	41	2011	2011	NUM
taxlaw-2856	568	42	)	)	PUNCT
taxlaw-2856	568	43	(	(	PUNCT
taxlaw-2856	568	44	“	"	PUNCT
taxlaw-2856	568	45	[	[	X
taxlaw-2856	568	46	t]he	t]he	X
taxlaw-2856	568	47	court	court	NOUN
taxlaw-2856	568	48	’s	’s	PART
taxlaw-2856	568	49	decision	decision	NOUN
taxlaw-2856	568	50	in	in	ADP
taxlaw-2856	568	51	citizens	citizen	NOUN
taxlaw-2856	568	52	united	unite	VERB
taxlaw-2856	568	53	was	be	AUX
taxlaw-2856	568	54	subjected	subject	VERB
taxlaw-2856	568	55	immediately	immediately	ADV
taxlaw-2856	568	56	to	to	ADP
taxlaw-2856	568	57	severe	severe	ADJ
taxlaw-2856	568	58	criticism	criticism	NOUN
taxlaw-2856	568	59	from	from	ADP
taxlaw-2856	568	60	regulators	regulator	NOUN
taxlaw-2856	568	61	,	,	PUNCT
taxlaw-2856	568	62	academics	academic	NOUN
taxlaw-2856	568	63	,	,	PUNCT
taxlaw-2856	568	64	journalists	journalist	NOUN
taxlaw-2856	568	65	,	,	PUNCT
taxlaw-2856	568	66	and	and	CCONJ
taxlaw-2856	568	67	citizens	citizen	NOUN
taxlaw-2856	568	68	.	.	PUNCT
taxlaw-2856	568	69	”	"	PUNCT
taxlaw-2856	568	70	)	)	PUNCT
taxlaw-2856	568	71	;	;	PUNCT
taxlaw-2856	568	72	jocelyn	jocelyn	PROPN
taxlaw-2856	568	73	benson	benson	PROPN
taxlaw-2856	568	74	,	,	PUNCT
taxlaw-2856	568	75	saving	save	VERB
taxlaw-2856	568	76	democracy	democracy	NOUN
taxlaw-2856	568	77	:	:	PUNCT
taxlaw-2856	568	78	a	a	DET
taxlaw-2856	568	79	blueprint	blueprint	NOUN
taxlaw-2856	568	80	for	for	ADP
taxlaw-2856	568	81	reform	reform	NOUN
taxlaw-2856	568	82	in	in	ADP
taxlaw-2856	568	83	the	the	DET
taxlaw-2856	568	84	post	post	ADJ
taxlaw-2856	568	85	-	-	ADJ
taxlaw-2856	568	86	citizens	citizen	NOUN
taxlaw-2856	568	87	united	united	PROPN
taxlaw-2856	568	88	era	era	PROPN
taxlaw-2856	568	89	,	,	PUNCT
taxlaw-2856	568	90	40	40	NUM
taxlaw-2856	568	91	fordham	fordham	PROPN
taxlaw-2856	568	92	urb	urb	PROPN
taxlaw-2856	568	93	.	.	PUNCT
taxlaw-2856	569	1	l.	l.	PROPN
taxlaw-2856	569	2	j.	j.	PROPN
taxlaw-2856	569	3	723	723	NUM
taxlaw-2856	569	4	(	(	PUNCT
taxlaw-2856	569	5	2012	2012	NUM
taxlaw-2856	569	6	)	)	PUNCT
taxlaw-2856	569	7	.	.	PUNCT
taxlaw-2856	570	1	110	110	NUM
taxlaw-2856	570	2	peter	peter	PROPN
taxlaw-2856	570	3	a.	a.	PROPN
taxlaw-2856	570	4	french	french	PROPN
taxlaw-2856	570	5	,	,	PUNCT
taxlaw-2856	570	6	collective	collective	ADJ
taxlaw-2856	570	7	and	and	CCONJ
taxlaw-2856	570	8	corporate	corporate	ADJ
taxlaw-2856	570	9	responsibility	responsibility	NOUN
taxlaw-2856	570	10	(	(	PUNCT
taxlaw-2856	570	11	1984	1984	NUM
taxlaw-2856	570	12	)	)	PUNCT
taxlaw-2856	570	13	;	;	PUNCT
taxlaw-2856	570	14	peter	peter	PROPN
taxlaw-2856	570	15	a.	a.	PROPN
taxlaw-2856	570	16	french	french	PROPN
taxlaw-2856	570	17	,	,	PUNCT
taxlaw-2856	570	18	corporate	corporate	ADJ
taxlaw-2856	570	19	ethics	ethic	NOUN
taxlaw-2856	570	20	(	(	PUNCT
taxlaw-2856	570	21	1995	1995	NUM
taxlaw-2856	570	22	)	)	PUNCT
taxlaw-2856	570	23	;	;	PUNCT
taxlaw-2856	570	24	patricia	patricia	PROPN
taxlaw-2856	570	25	j.	j.	PROPN
taxlaw-2856	570	26	werhane	werhane	PROPN
taxlaw-2856	570	27	,	,	PUNCT
taxlaw-2856	570	28	persons	person	NOUN
taxlaw-2856	570	29	,	,	PUNCT
taxlaw-2856	570	30	rights	right	NOUN
taxlaw-2856	570	31	,	,	PUNCT
taxlaw-2856	570	32	and	and	CCONJ
taxlaw-2856	570	33	corporations	corporation	NOUN
taxlaw-2856	570	34	(	(	PUNCT
taxlaw-2856	570	35	1985	1985	NUM
taxlaw-2856	570	36	)	)	PUNCT
taxlaw-2856	570	37	;	;	PUNCT
taxlaw-2856	570	38	wim	wim	PROPN
taxlaw-2856	570	39	dubbink	dubbink	PROPN
taxlaw-2856	570	40	&	&	CCONJ
taxlaw-2856	570	41	jeffery	jeffery	PROPN
taxlaw-2856	570	42	smith	smith	PROPN
taxlaw-2856	570	43	,	,	PUNCT
taxlaw-2856	570	44	a	a	DET
taxlaw-2856	570	45	political	political	ADJ
taxlaw-2856	570	46	account	account	NOUN
taxlaw-2856	570	47	of	of	ADP
taxlaw-2856	570	48	corporate	corporate	ADJ
taxlaw-2856	570	49	moral	moral	ADJ
taxlaw-2856	570	50	responsibility	responsibility	NOUN
taxlaw-2856	570	51	,	,	PUNCT
taxlaw-2856	570	52	14	14	NUM
taxlaw-2856	570	53	ethical	ethical	ADJ
taxlaw-2856	570	54	theory	theory	NOUN
taxlaw-2856	570	55	&	&	CCONJ
taxlaw-2856	570	56	moral	moral	PROPN
taxlaw-2856	570	57	prac	prac	PROPN
taxlaw-2856	570	58	.	.	PROPN
taxlaw-2856	570	59	223	223	NUM
taxlaw-2856	570	60	(	(	PUNCT
taxlaw-2856	570	61	2010	2010	NUM
taxlaw-2856	570	62	)	)	PUNCT
taxlaw-2856	570	63	;	;	PUNCT
taxlaw-2856	570	64	peter	peter	PROPN
taxlaw-2856	570	65	a.	a.	PROPN
taxlaw-2856	570	66	french	french	PROPN
taxlaw-2856	570	67	,	,	PUNCT
taxlaw-2856	570	68	the	the	DET
taxlaw-2856	570	69	corporation	corporation	NOUN
taxlaw-2856	570	70	as	as	ADP
taxlaw-2856	570	71	a	a	DET
taxlaw-2856	570	72	moral	moral	ADJ
taxlaw-2856	570	73	person	person	NOUN
taxlaw-2856	570	74	,	,	PUNCT
taxlaw-2856	570	75	16	16	NUM
taxlaw-2856	570	76	am	am	NOUN
taxlaw-2856	570	77	.	.	PUNCT
taxlaw-2856	570	78	phil	phil	PROPN
taxlaw-2856	570	79	.	.	PUNCT
taxlaw-2856	571	1	q.	q.	PROPN
taxlaw-2856	571	2	207	207	NUM
taxlaw-2856	571	3	(	(	PUNCT
taxlaw-2856	571	4	1979	1979	NUM
taxlaw-2856	571	5	)	)	PUNCT
taxlaw-2856	571	6	;	;	PUNCT
taxlaw-2856	571	7	rita	rita	PROPN
taxlaw-2856	571	8	c.	c.	PROPN
taxlaw-2856	571	9	manning	manning	PROPN
taxlaw-2856	571	10	,	,	PUNCT
taxlaw-2856	571	11	corporate	corporate	ADJ
taxlaw-2856	571	12	responsibility	responsibility	NOUN
taxlaw-2856	571	13	and	and	CCONJ
taxlaw-2856	571	14	corporate	corporate	ADJ
taxlaw-2856	571	15	personhood	personhood	NOUN
taxlaw-2856	571	16	,	,	PUNCT
taxlaw-2856	571	17	3	3	NUM
taxlaw-2856	571	18	j.	j.	PROPN
taxlaw-2856	571	19	bus	bus	PROPN
taxlaw-2856	571	20	.	.	PUNCT
taxlaw-2856	572	1	ethics	ethic	NOUN
taxlaw-2856	572	2	77	77	NUM
taxlaw-2856	572	3	(	(	PUNCT
taxlaw-2856	572	4	1984	1984	NUM
taxlaw-2856	572	5	)	)	PUNCT
taxlaw-2856	572	6	;	;	PUNCT
taxlaw-2856	572	7	michael	michael	PROPN
taxlaw-2856	572	8	j.	j.	PROPN
taxlaw-2856	572	9	phillips	phillips	PROPN
taxlaw-2856	572	10	,	,	PUNCT
taxlaw-2856	572	11	corporate	corporate	ADJ
taxlaw-2856	572	12	moral	moral	ADJ
taxlaw-2856	572	13	personhood	personhood	NOUN
taxlaw-2856	572	14	and	and	CCONJ
taxlaw-2856	572	15	three	three	NUM
taxlaw-2856	572	16	conceptions	conception	NOUN
taxlaw-2856	572	17	of	of	ADP
taxlaw-2856	572	18	the	the	DET
taxlaw-2856	572	19	corporation	corporation	NOUN
taxlaw-2856	572	20	,	,	PUNCT
taxlaw-2856	572	21	2	2	NUM
taxlaw-2856	572	22	bus	bus	NOUN
taxlaw-2856	572	23	.	.	PUNCT
taxlaw-2856	573	1	ethics	ethic	NOUN
taxlaw-2856	573	2	q.	q.	PROPN
taxlaw-2856	573	3	435	435	NUM
taxlaw-2856	573	4	(	(	PUNCT
taxlaw-2856	573	5	1992	1992	NUM
taxlaw-2856	573	6	)	)	PUNCT
taxlaw-2856	573	7	.	.	PUNCT
taxlaw-2856	574	1	111	111	NUM
taxlaw-2856	574	2	thomas	thomas	PROPN
taxlaw-2856	574	3	donaldson	donaldson	PROPN
taxlaw-2856	574	4	,	,	PUNCT
taxlaw-2856	574	5	corporations	corporation	NOUN
taxlaw-2856	574	6	and	and	CCONJ
taxlaw-2856	574	7	morality	morality	NOUN
taxlaw-2856	574	8	20–23	20–23	NUM
taxlaw-2856	574	9	(	(	PUNCT
taxlaw-2856	574	10	1982	1982	NUM
taxlaw-2856	574	11	)	)	PUNCT
taxlaw-2856	574	12	;	;	PUNCT
taxlaw-2856	574	13	peter	peter	PROPN
taxlaw-2856	574	14	arenella	arenella	PROPN
taxlaw-2856	574	15	,	,	PUNCT
taxlaw-2856	574	16	convicting	convict	VERB
taxlaw-2856	574	17	the	the	DET
taxlaw-2856	574	18	morally	morally	ADV
taxlaw-2856	574	19	blameless	blameless	ADJ
taxlaw-2856	574	20	:	:	PUNCT
taxlaw-2856	574	21	reassessing	reassess	VERB
taxlaw-2856	574	22	the	the	DET
taxlaw-2856	574	23	relationship	relationship	NOUN
taxlaw-2856	574	24	between	between	ADP
taxlaw-2856	574	25	legal	legal	ADJ
taxlaw-2856	574	26	and	and	CCONJ
taxlaw-2856	574	27	moral	moral	ADJ
taxlaw-2856	574	28	accountability	accountability	NOUN
taxlaw-2856	574	29	,	,	PUNCT
taxlaw-2856	574	30	39	39	NUM
taxlaw-2856	574	31	ucla	ucla	PROPN
taxlaw-2856	574	32	l.	l.	PROPN
taxlaw-2856	574	33	rev	rev	PROPN
taxlaw-2856	574	34	.	.	PROPN
taxlaw-2856	574	35	1511	1511	NUM
taxlaw-2856	574	36	(	(	PUNCT
taxlaw-2856	574	37	1992	1992	NUM
taxlaw-2856	574	38	)	)	PUNCT
taxlaw-2856	574	39	;	;	PUNCT
taxlaw-2856	574	40	john	john	PROPN
taxlaw-2856	574	41	hasnas	hasnas	PROPN
taxlaw-2856	574	42	,	,	PUNCT
taxlaw-2856	574	43	the	the	DET
taxlaw-2856	574	44	centenary	centenary	NOUN
taxlaw-2856	574	45	of	of	ADP
taxlaw-2856	574	46	a	a	DET
taxlaw-2856	574	47	mistake	mistake	NOUN
taxlaw-2856	574	48	:	:	PUNCT
taxlaw-2856	574	49	one	one	NUM
taxlaw-2856	574	50	hundred	hundred	NUM
taxlaw-2856	574	51	years	year	NOUN
taxlaw-2856	574	52	of	of	ADP
taxlaw-2856	574	53	corporate	corporate	ADJ
taxlaw-2856	574	54	criminal	criminal	ADJ
taxlaw-2856	574	55	liability	liability	NOUN
taxlaw-2856	574	56	,	,	PUNCT
taxlaw-2856	574	57	46	46	NUM
taxlaw-2856	574	58	am	am	NOUN
taxlaw-2856	574	59	.	.	PUNCT
taxlaw-2856	575	1	crim	crim	PROPN
taxlaw-2856	575	2	.	.	PUNCT
taxlaw-2856	576	1	l.	l.	PROPN
taxlaw-2856	576	2	rev	rev	PROPN
taxlaw-2856	576	3	.	.	PROPN
taxlaw-2856	576	4	1329	1329	NUM
taxlaw-2856	576	5	(	(	PUNCT
taxlaw-2856	576	6	2009	2009	NUM
taxlaw-2856	576	7	)	)	PUNCT
taxlaw-2856	576	8	;	;	PUNCT
taxlaw-2856	576	9	manuel	manuel	PROPN
taxlaw-2856	576	10	g.	g.	PROPN
taxlaw-2856	576	11	velasquez	velasquez	PROPN
taxlaw-2856	576	12	,	,	PUNCT
taxlaw-2856	576	13	why	why	SCONJ
taxlaw-2856	576	14	corporations	corporation	NOUN
taxlaw-2856	576	15	are	be	AUX
taxlaw-2856	576	16	not	not	PART
taxlaw-2856	576	17	morally	morally	ADV
taxlaw-2856	576	18	responsible	responsible	ADJ
taxlaw-2856	576	19	for	for	ADP
taxlaw-2856	576	20	anything	anything	PRON
taxlaw-2856	576	21	they	they	PRON
taxlaw-2856	576	22	do	do	VERB
taxlaw-2856	576	23	,	,	PUNCT
taxlaw-2856	576	24	bus	bus	NOUN
taxlaw-2856	576	25	.	.	PUNCT
taxlaw-2856	576	26	&	&	CCONJ
taxlaw-2856	576	27	prof	prof	PROPN
taxlaw-2856	576	28	.	.	PUNCT
taxlaw-2856	577	1	ethics	ethics	PROPN
taxlaw-2856	577	2	j.	j.	PROPN
taxlaw-2856	577	3	(	(	PUNCT
taxlaw-2856	577	4	1983	1983	NUM
taxlaw-2856	577	5	)	)	PUNCT
taxlaw-2856	577	6	;	;	PUNCT
taxlaw-2856	577	7	thomas	thomas	PROPN
taxlaw-2856	577	8	weigend	weigend	PROPN
taxlaw-2856	577	9	,	,	PUNCT
taxlaw-2856	577	10	societas	societas	PROPN
taxlaw-2856	577	11	delinquere	delinquere	PROPN
taxlaw-2856	577	12	non	non	PROPN
taxlaw-2856	577	13	potest	potest	PROPN
taxlaw-2856	577	14	?	?	PROPN
taxlaw-2856	577	15	,	,	PUNCT
taxlaw-2856	577	16	6	6	NUM
taxlaw-2856	577	17	j.	j.	PROPN
taxlaw-2856	577	18	int	int	PROPN
taxlaw-2856	577	19	.	.	PUNCT
taxlaw-2856	578	1	crim	crim	PROPN
taxlaw-2856	578	2	.	.	PUNCT
taxlaw-2856	579	1	just	just	ADV
taxlaw-2856	579	2	.	.	PUNCT
taxlaw-2856	580	1	927	927	NUM
taxlaw-2856	580	2	(	(	PUNCT
taxlaw-2856	580	3	2008	2008	NUM
taxlaw-2856	580	4	)	)	PUNCT
taxlaw-2856	580	5	;	;	PUNCT
taxlaw-2856	580	6	susan	susan	PROPN
taxlaw-2856	580	7	wolf	wolf	PROPN
taxlaw-2856	580	8	,	,	PUNCT
taxlaw-2856	580	9	the	the	DET
taxlaw-2856	580	10	legal	legal	ADJ
taxlaw-2856	580	11	and	and	CCONJ
taxlaw-2856	580	12	moral	moral	ADJ
taxlaw-2856	580	13	responsibility	responsibility	NOUN
taxlaw-2856	580	14	of	of	ADP
taxlaw-2856	580	15	organizations	organization	NOUN
taxlaw-2856	580	16	,	,	PUNCT
taxlaw-2856	580	17	27	27	NUM
taxlaw-2856	580	18	crim	crim	NOUN
taxlaw-2856	580	19	.	.	PUNCT
taxlaw-2856	581	1	just	just	ADV
taxlaw-2856	581	2	.	.	PUNCT
taxlaw-2856	582	1	267	267	NUM
taxlaw-2856	582	2	(	(	PUNCT
taxlaw-2856	582	3	1985	1985	NUM
taxlaw-2856	582	4	)	)	PUNCT
taxlaw-2856	582	5	;	;	PUNCT
taxlaw-2856	582	6	g.	g.	PROPN
taxlaw-2856	582	7	sullivan	sullivan	PROPN
taxlaw-2856	582	8	,	,	PUNCT
taxlaw-2856	582	9	expressing	express	VERB
taxlaw-2856	582	10	corporate	corporate	ADJ
taxlaw-2856	582	11	guilt	guilt	NOUN
taxlaw-2856	582	12	,	,	PUNCT
taxlaw-2856	582	13	15	15	NUM
taxlaw-2856	582	14	oxford	oxford	ADJ
taxlaw-2856	582	15	j.	j.	PROPN
taxlaw-2856	582	16	legal	legal	ADJ
taxlaw-2856	582	17	stud	stud	NOUN
taxlaw-2856	582	18	.	.	PUNCT
taxlaw-2856	583	1	281	281	NUM
taxlaw-2856	583	2	(	(	PUNCT
taxlaw-2856	583	3	1995	1995	NUM
taxlaw-2856	583	4	)	)	PUNCT
taxlaw-2856	583	5	(	(	PUNCT
taxlaw-2856	583	6	reviewing	review	VERB
taxlaw-2856	583	7	celia	celia	PROPN
taxlaw-2856	583	8	wells	wells	PROPN
taxlaw-2856	583	9	,	,	PUNCT
taxlaw-2856	583	10	corporations	corporation	NOUN
taxlaw-2856	583	11	and	and	CCONJ
taxlaw-2856	583	12	criminal	criminal	ADJ
taxlaw-2856	583	13	responsibility	responsibility	NOUN
taxlaw-2856	583	14	(	(	PUNCT
taxlaw-2856	583	15	1993	1993	NUM
taxlaw-2856	583	16	)	)	PUNCT
taxlaw-2856	583	17	)	)	PUNCT
taxlaw-2856	583	18	.	.	PUNCT
taxlaw-2856	584	1	28	28	NUM
taxlaw-2856	584	2	columbia	columbia	PROPN
taxlaw-2856	584	3	journal	journal	PROPN
taxlaw-2856	584	4	of	of	ADP
taxlaw-2856	584	5	tax	tax	NOUN
taxlaw-2856	584	6	law	law	NOUN
taxlaw-2856	584	7	[	[	X
taxlaw-2856	584	8	vol.9:5	vol.9:5	NOUN
taxlaw-2856	584	9	moral	moral	ADJ
taxlaw-2856	584	10	agency	agency	NOUN
taxlaw-2856	584	11	is	be	AUX
taxlaw-2856	584	12	that	that	SCONJ
taxlaw-2856	584	13	corporations	corporation	NOUN
taxlaw-2856	584	14	clearly	clearly	ADV
taxlaw-2856	584	15	have	have	VERB
taxlaw-2856	584	16	no	no	DET
taxlaw-2856	584	17	rights	right	NOUN
taxlaw-2856	584	18	under	under	ADP
taxlaw-2856	584	19	the	the	DET
taxlaw-2856	584	20	terms	term	NOUN
taxlaw-2856	584	21	of	of	ADP
taxlaw-2856	584	22	distributive	distributive	ADJ
taxlaw-2856	584	23	justice.112	justice.112	NOUN
taxlaw-2856	584	24	if	if	SCONJ
taxlaw-2856	584	25	the	the	DET
taxlaw-2856	584	26	concept	concept	NOUN
taxlaw-2856	584	27	of	of	ADP
taxlaw-2856	584	28	residence	residence	NOUN
taxlaw-2856	584	29	in	in	ADP
taxlaw-2856	584	30	the	the	DET
taxlaw-2856	584	31	field	field	NOUN
taxlaw-2856	584	32	of	of	ADP
taxlaw-2856	584	33	income	income	NOUN
taxlaw-2856	584	34	taxation	taxation	NOUN
taxlaw-2856	584	35	delineates	delineate	VERB
taxlaw-2856	584	36	the	the	DET
taxlaw-2856	584	37	universe	universe	NOUN
taxlaw-2856	584	38	of	of	ADP
taxlaw-2856	584	39	persons	person	NOUN
taxlaw-2856	584	40	for	for	ADP
taxlaw-2856	584	41	whom	whom	PRON
taxlaw-2856	584	42	the	the	DET
taxlaw-2856	584	43	overriding	overriding	ADJ
taxlaw-2856	584	44	principle	principle	NOUN
taxlaw-2856	584	45	in	in	ADP
taxlaw-2856	584	46	determining	determine	VERB
taxlaw-2856	584	47	their	their	PRON
taxlaw-2856	584	48	tax	tax	NOUN
taxlaw-2856	584	49	liability	liability	NOUN
taxlaw-2856	584	50	is	be	AUX
taxlaw-2856	584	51	abilityto	abilityto	ADJ
taxlaw-2856	584	52	-	-	PUNCT
taxlaw-2856	584	53	pay	pay	NOUN
taxlaw-2856	584	54	,	,	PUNCT
taxlaw-2856	584	55	if	if	SCONJ
taxlaw-2856	584	56	ability	ability	NOUN
taxlaw-2856	584	57	-	-	PUNCT
taxlaw-2856	584	58	to	to	PART
taxlaw-2856	584	59	-	-	PUNCT
taxlaw-2856	584	60	pay	pay	NOUN
taxlaw-2856	584	61	reflects	reflect	VERB
taxlaw-2856	584	62	the	the	DET
taxlaw-2856	584	63	idea	idea	NOUN
taxlaw-2856	584	64	that	that	SCONJ
taxlaw-2856	584	65	we	we	PRON
taxlaw-2856	584	66	are	be	AUX
taxlaw-2856	584	67	obliged	oblige	VERB
taxlaw-2856	584	68	to	to	PART
taxlaw-2856	584	69	treat	treat	VERB
taxlaw-2856	584	70	people	people	NOUN
taxlaw-2856	584	71	not	not	PART
taxlaw-2856	584	72	only	only	ADV
taxlaw-2856	584	73	as	as	ADP
taxlaw-2856	584	74	means	mean	NOUN
taxlaw-2856	584	75	but	but	CCONJ
taxlaw-2856	584	76	also	also	ADV
taxlaw-2856	584	77	as	as	SCONJ
taxlaw-2856	584	78	ends	end	NOUN
taxlaw-2856	584	79	,	,	PUNCT
taxlaw-2856	584	80	and	and	CCONJ
taxlaw-2856	584	81	if	if	SCONJ
taxlaw-2856	584	82	corporations	corporation	NOUN
taxlaw-2856	584	83	are	be	AUX
taxlaw-2856	584	84	not	not	PART
taxlaw-2856	584	85	ends	end	NOUN
taxlaw-2856	584	86	but	but	CCONJ
taxlaw-2856	584	87	merely	merely	ADV
taxlaw-2856	584	88	means	mean	VERB
taxlaw-2856	584	89	,	,	PUNCT
taxlaw-2856	584	90	then	then	ADV
taxlaw-2856	584	91	residence	residence	NOUN
taxlaw-2856	584	92	can	can	AUX
taxlaw-2856	584	93	not	not	PART
taxlaw-2856	584	94	be	be	AUX
taxlaw-2856	584	95	an	an	DET
taxlaw-2856	584	96	attribute	attribute	NOUN
taxlaw-2856	584	97	of	of	ADP
taxlaw-2856	584	98	corporations	corporation	NOUN
taxlaw-2856	584	99	.	.	PUNCT
taxlaw-2856	585	1	d.	d.	PROPN
taxlaw-2856	585	2	incorporeality	incorporeality	PROPN
taxlaw-2856	585	3	commentators	commentator	NOUN
taxlaw-2856	585	4	have	have	AUX
taxlaw-2856	585	5	posited	posit	VERB
taxlaw-2856	585	6	that	that	SCONJ
taxlaw-2856	585	7	the	the	DET
taxlaw-2856	585	8	problem	problem	NOUN
taxlaw-2856	585	9	with	with	ADP
taxlaw-2856	585	10	assigning	assign	VERB
taxlaw-2856	585	11	residence	residence	NOUN
taxlaw-2856	585	12	to	to	ADP
taxlaw-2856	585	13	corporations	corporation	NOUN
taxlaw-2856	585	14	stems	stem	VERB
taxlaw-2856	585	15	from	from	ADP
taxlaw-2856	585	16	their	their	PRON
taxlaw-2856	585	17	incorporeality	incorporeality	NOUN
taxlaw-2856	585	18	.	.	PUNCT
taxlaw-2856	586	1	for	for	ADP
taxlaw-2856	586	2	example	example	NOUN
taxlaw-2856	586	3	,	,	PUNCT
taxlaw-2856	586	4	professors	professor	NOUN
taxlaw-2856	586	5	fleming	fleming	PROPN
taxlaw-2856	586	6	,	,	PUNCT
taxlaw-2856	586	7	peroni	peroni	PROPN
taxlaw-2856	586	8	,	,	PUNCT
taxlaw-2856	586	9	and	and	CCONJ
taxlaw-2856	586	10	shay	shay	PROPN
taxlaw-2856	586	11	have	have	AUX
taxlaw-2856	586	12	observed	observe	VERB
taxlaw-2856	586	13	that	that	SCONJ
taxlaw-2856	586	14	“	"	PUNCT
taxlaw-2856	586	15	precisely	precisely	ADV
taxlaw-2856	586	16	because	because	SCONJ
taxlaw-2856	586	17	corporations	corporation	NOUN
taxlaw-2856	586	18	are	be	AUX
taxlaw-2856	586	19	fictional	fictional	ADJ
taxlaw-2856	586	20	,	,	PUNCT
taxlaw-2856	586	21	they	they	PRON
taxlaw-2856	586	22	do	do	AUX
taxlaw-2856	586	23	not	not	PART
taxlaw-2856	586	24	live	live	VERB
taxlaw-2856	586	25	anywhere	anywhere	ADV
taxlaw-2856	586	26	.	.	PUNCT
taxlaw-2856	587	1	thus	thus	ADV
taxlaw-2856	587	2	,	,	PUNCT
taxlaw-2856	587	3	determining	determine	VERB
taxlaw-2856	587	4	where	where	SCONJ
taxlaw-2856	587	5	a	a	DET
taxlaw-2856	587	6	corporation	corporation	NOUN
taxlaw-2856	587	7	resides	reside	VERB
taxlaw-2856	587	8	is	be	AUX
taxlaw-2856	587	9	a	a	DET
taxlaw-2856	587	10	much	much	ADV
taxlaw-2856	587	11	more	more	ADV
taxlaw-2856	587	12	difficult	difficult	ADJ
taxlaw-2856	587	13	endeavor	endeavor	NOUN
taxlaw-2856	587	14	than	than	ADP
taxlaw-2856	587	15	determining	determine	VERB
taxlaw-2856	587	16	the	the	DET
taxlaw-2856	587	17	residence	residence	NOUN
taxlaw-2856	587	18	of	of	ADP
taxlaw-2856	587	19	a	a	DET
taxlaw-2856	587	20	human	human	ADJ
taxlaw-2856	587	21	being	being	NOUN
taxlaw-2856	587	22	.	.	PUNCT
taxlaw-2856	587	23	”113	”113	PUNCT
taxlaw-2856	588	1	according	accord	VERB
taxlaw-2856	588	2	to	to	ADP
taxlaw-2856	588	3	professor	professor	NOUN
taxlaw-2856	588	4	rosenzweig	rosenzweig	NOUN
taxlaw-2856	588	5	,	,	PUNCT
taxlaw-2856	588	6	the	the	DET
taxlaw-2856	588	7	"	"	PUNCT
taxlaw-2856	588	8	difficulty	difficulty	NOUN
taxlaw-2856	588	9	with	with	ADP
taxlaw-2856	588	10	defining	define	VERB
taxlaw-2856	588	11	residency	residency	NOUN
taxlaw-2856	588	12	for	for	ADP
taxlaw-2856	588	13	entities	entity	NOUN
taxlaw-2856	588	14	is	be	AUX
taxlaw-2856	588	15	that	that	SCONJ
taxlaw-2856	588	16	the	the	DET
taxlaw-2856	588	17	most	most	ADV
taxlaw-2856	588	18	straightforward	straightforward	ADJ
taxlaw-2856	588	19	way	way	NOUN
taxlaw-2856	588	20	to	to	PART
taxlaw-2856	588	21	define	define	VERB
taxlaw-2856	588	22	residency	residency	NOUN
taxlaw-2856	588	23	—	—	PUNCT
taxlaw-2856	588	24	physical	physical	ADJ
taxlaw-2856	588	25	presence	presence	NOUN
taxlaw-2856	588	26	—	—	PUNCT
taxlaw-2856	588	27	is	be	AUX
taxlaw-2856	588	28	not	not	PART
taxlaw-2856	588	29	available	available	ADJ
taxlaw-2856	588	30	,	,	PUNCT
taxlaw-2856	588	31	simply	simply	ADV
taxlaw-2856	588	32	because	because	SCONJ
taxlaw-2856	588	33	legal	legal	ADJ
taxlaw-2856	588	34	entities	entity	NOUN
taxlaw-2856	588	35	can	can	AUX
taxlaw-2856	588	36	not	not	PART
taxlaw-2856	588	37	be	be	AUX
taxlaw-2856	588	38	physically	physically	ADV
taxlaw-2856	588	39	present	present	ADJ
taxlaw-2856	588	40	in	in	ADP
taxlaw-2856	588	41	the	the	DET
taxlaw-2856	588	42	same	same	ADJ
taxlaw-2856	588	43	manner	manner	NOUN
taxlaw-2856	588	44	as	as	ADP
taxlaw-2856	588	45	individuals	individual	NOUN
taxlaw-2856	588	46	.	.	PUNCT
taxlaw-2856	588	47	”114	”114	PUNCT
taxlaw-2856	588	48	while	while	SCONJ
taxlaw-2856	588	49	it	it	PRON
taxlaw-2856	588	50	is	be	AUX
taxlaw-2856	588	51	certainly	certainly	ADV
taxlaw-2856	588	52	true	true	ADJ
taxlaw-2856	588	53	that	that	SCONJ
taxlaw-2856	588	54	the	the	DET
taxlaw-2856	588	55	incorporeality	incorporeality	NOUN
taxlaw-2856	588	56	of	of	ADP
taxlaw-2856	588	57	a	a	DET
taxlaw-2856	588	58	corporation	corporation	NOUN
taxlaw-2856	588	59	renders	render	VERB
taxlaw-2856	588	60	inapplicable	inapplicable	ADJ
taxlaw-2856	588	61	the	the	DET
taxlaw-2856	588	62	classic	classic	ADJ
taxlaw-2856	588	63	determinants	determinant	NOUN
taxlaw-2856	588	64	of	of	ADP
taxlaw-2856	588	65	individual	individual	ADJ
taxlaw-2856	588	66	residence	residence	NOUN
taxlaw-2856	588	67	(	(	PUNCT
taxlaw-2856	588	68	physical	physical	ADJ
taxlaw-2856	588	69	presence	presence	NOUN
taxlaw-2856	588	70	,	,	PUNCT
taxlaw-2856	588	71	habitual	habitual	ADJ
taxlaw-2856	588	72	abode	abode	NOUN
taxlaw-2856	588	73	,	,	PUNCT
taxlaw-2856	588	74	and	and	CCONJ
taxlaw-2856	588	75	so	so	ADV
taxlaw-2856	588	76	forth	forth	ADV
taxlaw-2856	588	77	)	)	PUNCT
taxlaw-2856	588	78	,	,	PUNCT
taxlaw-2856	588	79	i	i	PRON
taxlaw-2856	588	80	believe	believe	VERB
taxlaw-2856	588	81	that	that	SCONJ
taxlaw-2856	588	82	the	the	DET
taxlaw-2856	588	83	fundamental	fundamental	ADJ
taxlaw-2856	588	84	issue	issue	NOUN
taxlaw-2856	588	85	goes	go	VERB
taxlaw-2856	588	86	much	much	ADV
taxlaw-2856	588	87	deeper	deep	ADJ
taxlaw-2856	588	88	.	.	PUNCT
taxlaw-2856	589	1	the	the	DET
taxlaw-2856	589	2	fact	fact	NOUN
taxlaw-2856	589	3	that	that	SCONJ
taxlaw-2856	589	4	an	an	DET
taxlaw-2856	589	5	individual	individual	ADJ
taxlaw-2856	589	6	lives	live	VERB
taxlaw-2856	589	7	,	,	PUNCT
taxlaw-2856	589	8	or	or	CCONJ
taxlaw-2856	589	9	is	be	AUX
taxlaw-2856	589	10	physically	physically	ADV
taxlaw-2856	589	11	present	present	ADJ
taxlaw-2856	589	12	in	in	ADP
taxlaw-2856	589	13	,	,	PUNCT
taxlaw-2856	589	14	a	a	DET
taxlaw-2856	589	15	certain	certain	ADJ
taxlaw-2856	589	16	place	place	NOUN
taxlaw-2856	589	17	does	do	AUX
taxlaw-2856	589	18	not	not	PART
taxlaw-2856	589	19	have	have	VERB
taxlaw-2856	589	20	independent	independent	ADJ
taxlaw-2856	589	21	normative	normative	ADJ
taxlaw-2856	589	22	significance	significance	NOUN
taxlaw-2856	589	23	.	.	PUNCT
taxlaw-2856	590	1	the	the	DET
taxlaw-2856	590	2	reason	reason	NOUN
taxlaw-2856	590	3	that	that	PRON
taxlaw-2856	590	4	the	the	DET
taxlaw-2856	590	5	law	law	NOUN
taxlaw-2856	590	6	relies	rely	VERB
taxlaw-2856	590	7	upon	upon	SCONJ
taxlaw-2856	590	8	these	these	DET
taxlaw-2856	590	9	factors	factor	NOUN
taxlaw-2856	590	10	is	be	AUX
taxlaw-2856	590	11	that	that	SCONJ
taxlaw-2856	590	12	the	the	DET
taxlaw-2856	590	13	law	law	NOUN
taxlaw-2856	590	14	views	view	VERB
taxlaw-2856	590	15	them	they	PRON
taxlaw-2856	590	16	as	as	ADP
taxlaw-2856	590	17	indicative	indicative	ADJ
taxlaw-2856	590	18	of	of	ADP
taxlaw-2856	590	19	membership	membership	NOUN
taxlaw-2856	590	20	in	in	ADP
taxlaw-2856	590	21	a	a	DET
taxlaw-2856	590	22	collective	collective	NOUN
taxlaw-2856	590	23	to	to	PART
taxlaw-2856	590	24	which	which	PRON
taxlaw-2856	590	25	the	the	DET
taxlaw-2856	590	26	norms	norm	NOUN
taxlaw-2856	590	27	of	of	ADP
taxlaw-2856	590	28	distributive	distributive	ADJ
taxlaw-2856	590	29	justice	justice	NOUN
taxlaw-2856	590	30	apply.115	apply.115	PROPN
taxlaw-2856	590	31	if	if	SCONJ
taxlaw-2856	590	32	,	,	PUNCT
taxlaw-2856	590	33	counterfactually	counterfactually	PROPN
taxlaw-2856	590	34	,	,	PUNCT
taxlaw-2856	590	35	a	a	DET
taxlaw-2856	590	36	corporation	corporation	NOUN
taxlaw-2856	590	37	could	could	AUX
taxlaw-2856	590	38	be	be	AUX
taxlaw-2856	590	39	the	the	DET
taxlaw-2856	590	40	subject	subject	NOUN
taxlaw-2856	590	41	of	of	ADP
taxlaw-2856	590	42	distributive	distributive	ADJ
taxlaw-2856	590	43	justice	justice	NOUN
taxlaw-2856	590	44	,	,	PUNCT
taxlaw-2856	590	45	the	the	DET
taxlaw-2856	590	46	law	law	NOUN
taxlaw-2856	590	47	would	would	AUX
taxlaw-2856	590	48	properly	properly	ADV
taxlaw-2856	590	49	seek	seek	VERB
taxlaw-2856	590	50	indicia	indicia	NOUN
taxlaw-2856	590	51	of	of	ADP
taxlaw-2856	590	52	corporate	corporate	ADJ
taxlaw-2856	590	53	membership	membership	NOUN
taxlaw-2856	590	54	in	in	ADP
taxlaw-2856	590	55	the	the	DET
taxlaw-2856	590	56	relevant	relevant	ADJ
taxlaw-2856	590	57	community	community	NOUN
taxlaw-2856	590	58	.	.	PUNCT
taxlaw-2856	591	1	however	however	ADV
taxlaw-2856	591	2	,	,	PUNCT
taxlaw-2856	591	3	corporations	corporation	NOUN
taxlaw-2856	591	4	can	can	AUX
taxlaw-2856	591	5	not	not	PART
taxlaw-2856	591	6	be	be	AUX
taxlaw-2856	591	7	members	member	NOUN
taxlaw-2856	591	8	of	of	ADP
taxlaw-2856	591	9	a	a	DET
taxlaw-2856	591	10	community	community	NOUN
taxlaw-2856	591	11	to	to	PART
taxlaw-2856	591	12	which	which	PRON
taxlaw-2856	591	13	norms	norm	NOUN
taxlaw-2856	591	14	of	of	ADP
taxlaw-2856	591	15	distributive	distributive	ADJ
taxlaw-2856	591	16	justice	justice	NOUN
taxlaw-2856	591	17	apply	apply	VERB
taxlaw-2856	591	18	,	,	PUNCT
taxlaw-2856	591	19	not	not	PART
taxlaw-2856	591	20	because	because	SCONJ
taxlaw-2856	591	21	they	they	PRON
taxlaw-2856	591	22	can	can	AUX
taxlaw-2856	591	23	not	not	PART
taxlaw-2856	591	24	be	be	AUX
taxlaw-2856	591	25	present	present	ADJ
taxlaw-2856	591	26	in	in	ADP
taxlaw-2856	591	27	a	a	DET
taxlaw-2856	591	28	physical	physical	ADJ
taxlaw-2856	591	29	place	place	NOUN
taxlaw-2856	591	30	,	,	PUNCT
taxlaw-2856	591	31	but	but	CCONJ
taxlaw-2856	591	32	rather	rather	ADV
taxlaw-2856	591	33	because	because	SCONJ
taxlaw-2856	591	34	they	they	PRON
taxlaw-2856	591	35	have	have	VERB
taxlaw-2856	591	36	no	no	DET
taxlaw-2856	591	37	personal	personal	ADJ
taxlaw-2856	591	38	identity	identity	NOUN
taxlaw-2856	591	39	,	,	PUNCT
taxlaw-2856	591	40	do	do	AUX
taxlaw-2856	591	41	not	not	PART
taxlaw-2856	591	42	experience	experience	VERB
taxlaw-2856	591	43	well	well	ADV
taxlaw-2856	591	44	-	-	PUNCT
taxlaw-2856	591	45	being	being	NOUN
taxlaw-2856	591	46	in	in	ADP
taxlaw-2856	591	47	the	the	DET
taxlaw-2856	591	48	relevant	relevant	ADJ
taxlaw-2856	591	49	sense	sense	NOUN
taxlaw-2856	591	50	of	of	ADP
taxlaw-2856	591	51	the	the	DET
taxlaw-2856	591	52	term	term	NOUN
taxlaw-2856	591	53	,	,	PUNCT
taxlaw-2856	591	54	have	have	VERB
taxlaw-2856	591	55	no	no	DET
taxlaw-2856	591	56	personal	personal	ADJ
taxlaw-2856	591	57	connections	connection	NOUN
taxlaw-2856	591	58	,	,	PUNCT
taxlaw-2856	591	59	and	and	CCONJ
taxlaw-2856	591	60	are	be	AUX
taxlaw-2856	591	61	not	not	PART
taxlaw-2856	591	62	kantian	kantian	ADJ
taxlaw-2856	591	63	rational	rational	ADJ
taxlaw-2856	591	64	beings.116	beings.116	ADV
taxlaw-2856	591	65	as	as	ADP
taxlaw-2856	591	66	a	a	DET
taxlaw-2856	591	67	perhaps	perhaps	ADV
taxlaw-2856	591	68	bizarre	bizarre	ADJ
taxlaw-2856	591	69	,	,	PUNCT
taxlaw-2856	591	70	but	but	CCONJ
taxlaw-2856	591	71	hopefully	hopefully	ADV
taxlaw-2856	591	72	insightful	insightful	ADJ
taxlaw-2856	591	73	thought	think	VERB
taxlaw-2856	591	74	experiment	experiment	NOUN
taxlaw-2856	591	75	,	,	PUNCT
taxlaw-2856	591	76	imagine	imagine	VERB
taxlaw-2856	591	77	that	that	SCONJ
taxlaw-2856	591	78	there	there	PRON
taxlaw-2856	591	79	exist	exist	VERB
taxlaw-2856	591	80	communities	community	NOUN
taxlaw-2856	591	81	of	of	ADP
taxlaw-2856	591	82	disembodied	disembodied	ADJ
taxlaw-2856	591	83	spirits	spirit	NOUN
taxlaw-2856	591	84	,	,	PUNCT
taxlaw-2856	591	85	that	that	SCONJ
taxlaw-2856	591	86	each	each	DET
taxlaw-2856	591	87	community	community	NOUN
taxlaw-2856	591	88	possesses	possess	VERB
taxlaw-2856	591	89	resources	resource	NOUN
taxlaw-2856	591	90	that	that	PRON
taxlaw-2856	591	91	can	can	AUX
taxlaw-2856	591	92	produce	produce	VERB
taxlaw-2856	591	93	(	(	PUNCT
taxlaw-2856	591	94	their	their	PRON
taxlaw-2856	591	95	equivalent	equivalent	NOUN
taxlaw-2856	591	96	of	of	ADP
taxlaw-2856	591	97	)	)	PUNCT
taxlaw-2856	591	98	happiness	happiness	NOUN
taxlaw-2856	591	99	or	or	CCONJ
taxlaw-2856	591	100	reduce	reduce	VERB
taxlaw-2856	591	101	(	(	PUNCT
taxlaw-2856	591	102	their	their	PRON
taxlaw-2856	591	103	equivalent	equivalent	NOUN
taxlaw-2856	591	104	of	of	ADP
taxlaw-2856	591	105	)	)	PUNCT
taxlaw-2856	591	106	suffering	suffer	VERB
taxlaw-2856	591	107	and	and	CCONJ
taxlaw-2856	591	108	that	that	SCONJ
taxlaw-2856	591	109	each	each	DET
taxlaw-2856	591	110	community	community	NOUN
taxlaw-2856	591	111	has	have	VERB
taxlaw-2856	591	112	a	a	DET
taxlaw-2856	591	113	set	set	NOUN
taxlaw-2856	591	114	of	of	ADP
taxlaw-2856	591	115	rules	rule	NOUN
taxlaw-2856	591	116	to	to	PART
taxlaw-2856	591	117	determine	determine	VERB
taxlaw-2856	591	118	who	who	PRON
taxlaw-2856	591	119	is	be	AUX
taxlaw-2856	591	120	required	require	VERB
taxlaw-2856	591	121	to	to	PART
taxlaw-2856	591	122	contribute	contribute	VERB
taxlaw-2856	591	123	to	to	ADP
taxlaw-2856	591	124	(	(	PUNCT
taxlaw-2856	591	125	and	and	CCONJ
taxlaw-2856	591	126	is	be	AUX
taxlaw-2856	591	127	entitled	entitle	VERB
taxlaw-2856	591	128	to	to	PART
taxlaw-2856	591	129	benefit	benefit	VERB
taxlaw-2856	591	130	from	from	ADP
taxlaw-2856	591	131	)	)	PUNCT
taxlaw-2856	591	132	the	the	DET
taxlaw-2856	591	133	communal	communal	ADJ
taxlaw-2856	591	134	resources	resource	NOUN
taxlaw-2856	591	135	.	.	PUNCT
taxlaw-2856	592	1	due	due	ADP
taxlaw-2856	592	2	to	to	ADP
taxlaw-2856	592	3	their	their	PRON
taxlaw-2856	592	4	nature	nature	NOUN
taxlaw-2856	592	5	,	,	PUNCT
taxlaw-2856	592	6	the	the	DET
taxlaw-2856	592	7	rules	rule	NOUN
taxlaw-2856	592	8	that	that	PRON
taxlaw-2856	592	9	these	these	DET
taxlaw-2856	592	10	spirits	spirit	NOUN
taxlaw-2856	592	11	would	would	AUX
taxlaw-2856	592	12	adopt	adopt	VERB
taxlaw-2856	592	13	to	to	PART
taxlaw-2856	592	14	delineate	delineate	VERB
taxlaw-2856	592	15	community	community	NOUN
taxlaw-2856	592	16	membership	membership	NOUN
taxlaw-2856	592	17	would	would	AUX
taxlaw-2856	592	18	likely	likely	ADV
taxlaw-2856	592	19	be	be	AUX
taxlaw-2856	592	20	quite	quite	ADV
taxlaw-2856	592	21	different	different	ADJ
taxlaw-2856	592	22	from	from	ADP
taxlaw-2856	592	23	ours	ours	PRON
taxlaw-2856	592	24	(	(	PUNCT
taxlaw-2856	592	25	whether	whether	SCONJ
taxlaw-2856	592	26	they	they	PRON
taxlaw-2856	592	27	would	would	AUX
taxlaw-2856	592	28	use	use	VERB
taxlaw-2856	592	29	the	the	DET
taxlaw-2856	592	30	terms	term	NOUN
taxlaw-2856	592	31	“	"	PUNCT
taxlaw-2856	592	32	residence	residence	NOUN
taxlaw-2856	592	33	”	"	PUNCT
taxlaw-2856	592	34	or	or	CCONJ
taxlaw-2856	592	35	some	some	DET
taxlaw-2856	592	36	other	other	ADJ
taxlaw-2856	592	37	term	term	NOUN
taxlaw-2856	592	38	112	112	NUM
taxlaw-2856	592	39	donaldson	donaldson	PROPN
taxlaw-2856	592	40	,	,	PUNCT
taxlaw-2856	592	41	supra	supra	PROPN
taxlaw-2856	592	42	note	note	PROPN
taxlaw-2856	592	43	111	111	NUM
taxlaw-2856	592	44	,	,	PUNCT
taxlaw-2856	592	45	at	at	ADP
taxlaw-2856	592	46	23	23	NUM
taxlaw-2856	592	47	(	(	PUNCT
taxlaw-2856	592	48	“	"	PUNCT
taxlaw-2856	592	49	[	[	X
taxlaw-2856	592	50	i]t	i]t	PRON
taxlaw-2856	592	51	seems	seem	VERB
taxlaw-2856	592	52	implausible	implausible	ADJ
taxlaw-2856	592	53	that	that	SCONJ
taxlaw-2856	592	54	[	[	X
taxlaw-2856	592	55	corporations	corporation	NOUN
taxlaw-2856	592	56	]	]	PUNCT
taxlaw-2856	592	57	should	should	AUX
taxlaw-2856	592	58	have	have	VERB
taxlaw-2856	592	59	to	to	ADP
taxlaw-2856	592	60	the	the	DET
taxlaw-2856	592	61	right	right	NOUN
taxlaw-2856	592	62	…	…	PUNCT
taxlaw-2856	592	63	to	to	PART
taxlaw-2856	592	64	draw	draw	VERB
taxlaw-2856	592	65	social	social	ADJ
taxlaw-2856	592	66	security	security	NOUN
taxlaw-2856	592	67	benefits	benefit	NOUN
taxlaw-2856	592	68	.	.	PUNCT
taxlaw-2856	592	69	”	"	PUNCT
taxlaw-2856	592	70	)	)	PUNCT
taxlaw-2856	592	71	.	.	PUNCT
taxlaw-2856	593	1	113	113	NUM
taxlaw-2856	593	2	fleming	fleming	NOUN
taxlaw-2856	593	3	et	et	PROPN
taxlaw-2856	593	4	al	al	PROPN
taxlaw-2856	593	5	.	.	PROPN
taxlaw-2856	593	6	,	,	PUNCT
taxlaw-2856	593	7	supra	supra	PROPN
taxlaw-2856	593	8	note	note	PROPN
taxlaw-2856	593	9	23	23	NUM
taxlaw-2856	593	10	,	,	PUNCT
taxlaw-2856	593	11	at	at	ADP
taxlaw-2856	593	12	1683	1683	NUM
taxlaw-2856	593	13	(	(	PUNCT
taxlaw-2856	593	14	emphasis	emphasis	NOUN
taxlaw-2856	593	15	in	in	ADP
taxlaw-2856	593	16	the	the	DET
taxlaw-2856	593	17	original	original	NOUN
taxlaw-2856	593	18	)	)	PUNCT
taxlaw-2856	593	19	.	.	PUNCT
taxlaw-2856	594	1	114	114	NUM
taxlaw-2856	594	2	rosenzweig	rosenzweig	NOUN
taxlaw-2856	594	3	,	,	PUNCT
taxlaw-2856	594	4	supra	supra	NOUN
taxlaw-2856	594	5	note	note	NOUN
taxlaw-2856	594	6	2	2	NUM
taxlaw-2856	594	7	,	,	PUNCT
taxlaw-2856	594	8	at	at	ADP
taxlaw-2856	594	9	479–80	479–80	PROPN
taxlaw-2856	594	10	.	.	PUNCT
taxlaw-2856	594	11	115	115	NUM
taxlaw-2856	594	12	shaviro	shaviro	NOUN
taxlaw-2856	594	13	,	,	PUNCT
taxlaw-2856	594	14	supra	supra	PROPN
taxlaw-2856	594	15	note	note	NOUN
taxlaw-2856	594	16	52	52	NUM
taxlaw-2856	594	17	,	,	PUNCT
taxlaw-2856	594	18	at	at	ADP
taxlaw-2856	594	19	21	21	NUM
taxlaw-2856	594	20	(	(	PUNCT
taxlaw-2856	594	21	describing	describe	VERB
taxlaw-2856	594	22	physical	physical	ADJ
taxlaw-2856	594	23	location	location	NOUN
taxlaw-2856	594	24	as	as	ADP
taxlaw-2856	594	25	one	one	NUM
taxlaw-2856	594	26	factor	factor	NOUN
taxlaw-2856	594	27	“	"	PUNCT
taxlaw-2856	594	28	that	that	PRON
taxlaw-2856	594	29	would	would	AUX
taxlaw-2856	594	30	appear	appear	VERB
taxlaw-2856	594	31	to	to	PART
taxlaw-2856	594	32	have	have	VERB
taxlaw-2856	594	33	strong	strong	ADJ
taxlaw-2856	594	34	intuitive	intuitive	ADJ
taxlaw-2856	594	35	appeal	appeal	NOUN
taxlaw-2856	594	36	,	,	PUNCT
taxlaw-2856	594	37	when	when	SCONJ
taxlaw-2856	594	38	one	one	PRON
taxlaw-2856	594	39	thinks	think	VERB
taxlaw-2856	594	40	about	about	ADP
taxlaw-2856	594	41	the	the	DET
taxlaw-2856	594	42	‘	'	PUNCT
taxlaw-2856	594	43	us	we	PRON
taxlaw-2856	594	44	’	'	PUNCT
taxlaw-2856	594	45	category	category	NOUN
taxlaw-2856	594	46	…	…	PUNCT
taxlaw-2856	594	47	”	"	PUNCT
taxlaw-2856	594	48	)	)	PUNCT
taxlaw-2856	594	49	.	.	PUNCT
taxlaw-2856	595	1	116	116	NUM
taxlaw-2856	595	2	a	a	DET
taxlaw-2856	595	3	similar	similar	ADJ
taxlaw-2856	595	4	issue	issue	NOUN
taxlaw-2856	595	5	arises	arise	VERB
taxlaw-2856	595	6	with	with	ADP
taxlaw-2856	595	7	regard	regard	NOUN
taxlaw-2856	595	8	to	to	ADP
taxlaw-2856	595	9	the	the	DET
taxlaw-2856	595	10	application	application	NOUN
taxlaw-2856	595	11	of	of	ADP
taxlaw-2856	595	12	criminal	criminal	ADJ
taxlaw-2856	595	13	law	law	NOUN
taxlaw-2856	595	14	to	to	ADP
taxlaw-2856	595	15	corporations	corporation	NOUN
taxlaw-2856	595	16	.	.	PUNCT
taxlaw-2856	596	1	see	see	VERB
taxlaw-2856	596	2	albert	albert	PROPN
taxlaw-2856	596	3	w.	w.	PROPN
taxlaw-2856	596	4	alschuler	alschuler	PROPN
taxlaw-2856	596	5	,	,	PUNCT
taxlaw-2856	596	6	ancient	ancient	ADJ
taxlaw-2856	596	7	law	law	NOUN
taxlaw-2856	596	8	and	and	CCONJ
taxlaw-2856	596	9	the	the	DET
taxlaw-2856	596	10	punishment	punishment	NOUN
taxlaw-2856	596	11	of	of	ADP
taxlaw-2856	596	12	corporations	corporation	NOUN
taxlaw-2856	596	13	:	:	PUNCT
taxlaw-2856	596	14	of	of	ADP
taxlaw-2856	596	15	frankpledge	frankpledge	NOUN
taxlaw-2856	596	16	and	and	CCONJ
taxlaw-2856	596	17	deodand	deodand	NOUN
taxlaw-2856	596	18	,	,	PUNCT
taxlaw-2856	596	19	71	71	NUM
taxlaw-2856	596	20	b.u	b.u	PROPN
taxlaw-2856	596	21	.	.	PROPN
taxlaw-2856	596	22	l.	l.	PROPN
taxlaw-2856	596	23	rev	rev	PROPN
taxlaw-2856	596	24	.	.	PROPN
taxlaw-2856	596	25	307	307	NUM
taxlaw-2856	596	26	(	(	PUNCT
taxlaw-2856	596	27	1991	1991	NUM
taxlaw-2856	596	28	)	)	PUNCT
taxlaw-2856	596	29	;	;	PUNCT
taxlaw-2856	596	30	weigend	weigend	VERB
taxlaw-2856	596	31	,	,	PUNCT
taxlaw-2856	596	32	supra	supra	PROPN
taxlaw-2856	596	33	note	note	NOUN
taxlaw-2856	596	34	111	111	NUM
taxlaw-2856	596	35	.	.	PUNCT
taxlaw-2856	597	1	see	see	VERB
taxlaw-2856	597	2	also	also	ADV
taxlaw-2856	597	3	lawrence	lawrence	PROPN
taxlaw-2856	597	4	friedman	friedman	PROPN
taxlaw-2856	597	5	,	,	PUNCT
taxlaw-2856	597	6	in	in	ADP
taxlaw-2856	597	7	defense	defense	NOUN
taxlaw-2856	597	8	of	of	ADP
taxlaw-2856	597	9	corporate	corporate	ADJ
taxlaw-2856	597	10	criminal	criminal	ADJ
taxlaw-2856	597	11	liability	liability	NOUN
taxlaw-2856	597	12	,	,	PUNCT
taxlaw-2856	597	13	23	23	NUM
taxlaw-2856	597	14	harv	harv	NOUN
taxlaw-2856	597	15	.	.	PUNCT
taxlaw-2856	598	1	j.l	j.l	PROPN
taxlaw-2856	598	2	.	.	PROPN
taxlaw-2856	598	3	&	&	CCONJ
taxlaw-2856	598	4	pub	pub	PROPN
taxlaw-2856	598	5	.	.	PUNCT
taxlaw-2856	599	1	pol’y	pol’y	NOUN
taxlaw-2856	599	2	833	833	NUM
taxlaw-2856	599	3	,	,	PUNCT
taxlaw-2856	599	4	841–43	841–43	NUM
taxlaw-2856	599	5	(	(	PUNCT
taxlaw-2856	599	6	2000	2000	NUM
taxlaw-2856	599	7	)	)	PUNCT
taxlaw-2856	599	8	.	.	PUNCT
taxlaw-2856	600	1	2017	2017	NUM
taxlaw-2856	600	2	]	]	PUNCT
taxlaw-2856	600	3	the	the	DET
taxlaw-2856	600	4	myth	myth	NOUN
taxlaw-2856	600	5	of	of	ADP
taxlaw-2856	600	6	corporate	corporate	ADJ
taxlaw-2856	600	7	tax	tax	NOUN
taxlaw-2856	600	8	residence	residence	NOUN
taxlaw-2856	600	9	29	29	NUM
taxlaw-2856	600	10	more	more	ADV
taxlaw-2856	600	11	appropriate	appropriate	ADJ
taxlaw-2856	600	12	to	to	ADP
taxlaw-2856	600	13	their	their	PRON
taxlaw-2856	600	14	circumstances	circumstance	NOUN
taxlaw-2856	600	15	is	be	AUX
taxlaw-2856	600	16	irrelevant	irrelevant	ADJ
taxlaw-2856	600	17	)	)	PUNCT
taxlaw-2856	600	18	.	.	PUNCT
taxlaw-2856	601	1	their	their	PRON
taxlaw-2856	601	2	rules	rule	NOUN
taxlaw-2856	601	3	would	would	AUX
taxlaw-2856	601	4	reflect	reflect	VERB
taxlaw-2856	601	5	whatever	whatever	DET
taxlaw-2856	601	6	type	type	NOUN
taxlaw-2856	601	7	of	of	ADP
taxlaw-2856	601	8	connection	connection	NOUN
taxlaw-2856	601	9	that	that	PRON
taxlaw-2856	601	10	they	they	PRON
taxlaw-2856	601	11	considered	consider	VERB
taxlaw-2856	601	12	pertinent	pertinent	ADJ
taxlaw-2856	601	13	in	in	ADP
taxlaw-2856	601	14	determining	determine	VERB
taxlaw-2856	601	15	who	who	PRON
taxlaw-2856	601	16	was	be	AUX
taxlaw-2856	601	17	a	a	DET
taxlaw-2856	601	18	member	member	NOUN
taxlaw-2856	601	19	of	of	ADP
taxlaw-2856	601	20	the	the	DET
taxlaw-2856	601	21	relevant	relevant	ADJ
taxlaw-2856	601	22	community	community	NOUN
taxlaw-2856	601	23	and	and	CCONJ
taxlaw-2856	601	24	who	who	PRON
taxlaw-2856	601	25	was	be	AUX
taxlaw-2856	601	26	not	not	PART
taxlaw-2856	601	27	.	.	PUNCT
taxlaw-2856	602	1	these	these	DET
taxlaw-2856	602	2	disembodied	disembody	VERB
taxlaw-2856	602	3	spirits	spirit	NOUN
taxlaw-2856	602	4	share	share	VERB
taxlaw-2856	602	5	with	with	ADP
taxlaw-2856	602	6	corporations	corporation	NOUN
taxlaw-2856	602	7	the	the	DET
taxlaw-2856	602	8	attribute	attribute	NOUN
taxlaw-2856	602	9	that	that	PRON
taxlaw-2856	602	10	they	they	PRON
taxlaw-2856	602	11	are	be	AUX
taxlaw-2856	602	12	incorporeal	incorporeal	ADJ
taxlaw-2856	602	13	,	,	PUNCT
taxlaw-2856	602	14	and	and	CCONJ
taxlaw-2856	602	15	consequently	consequently	ADV
taxlaw-2856	602	16	,	,	PUNCT
taxlaw-2856	602	17	can	can	AUX
taxlaw-2856	602	18	not	not	PART
taxlaw-2856	602	19	live	live	VERB
taxlaw-2856	602	20	or	or	CCONJ
taxlaw-2856	602	21	be	be	AUX
taxlaw-2856	602	22	physically	physically	ADV
taxlaw-2856	602	23	present	present	ADJ
taxlaw-2856	602	24	anywhere	anywhere	ADV
taxlaw-2856	602	25	as	as	SCONJ
taxlaw-2856	602	26	can	can	AUX
taxlaw-2856	602	27	human	human	ADJ
taxlaw-2856	602	28	beings	being	NOUN
taxlaw-2856	602	29	.	.	PUNCT
taxlaw-2856	603	1	nevertheless	nevertheless	ADV
taxlaw-2856	603	2	,	,	PUNCT
taxlaw-2856	603	3	because	because	SCONJ
taxlaw-2856	603	4	they	they	PRON
taxlaw-2856	603	5	share	share	VERB
taxlaw-2856	603	6	with	with	ADP
taxlaw-2856	603	7	humans	human	NOUN
taxlaw-2856	603	8	the	the	DET
taxlaw-2856	603	9	attributes	attribute	NOUN
taxlaw-2856	603	10	of	of	ADP
taxlaw-2856	603	11	having	have	VERB
taxlaw-2856	603	12	personal	personal	ADJ
taxlaw-2856	603	13	identity	identity	NOUN
taxlaw-2856	603	14	and	and	CCONJ
taxlaw-2856	603	15	personal	personal	ADJ
taxlaw-2856	603	16	connections	connection	NOUN
taxlaw-2856	603	17	,	,	PUNCT
taxlaw-2856	603	18	of	of	ADP
taxlaw-2856	603	19	experiencing	experience	VERB
taxlaw-2856	603	20	(	(	PUNCT
taxlaw-2856	603	21	their	their	PRON
taxlaw-2856	603	22	equivalent	equivalent	NOUN
taxlaw-2856	603	23	of	of	ADP
taxlaw-2856	603	24	)	)	PUNCT
taxlaw-2856	603	25	happiness	happiness	NOUN
taxlaw-2856	603	26	and	and	CCONJ
taxlaw-2856	603	27	suffering	suffering	NOUN
taxlaw-2856	603	28	and	and	CCONJ
taxlaw-2856	603	29	of	of	ADP
taxlaw-2856	603	30	being	be	AUX
taxlaw-2856	603	31	kantian	kantian	ADJ
taxlaw-2856	603	32	rational	rational	ADJ
taxlaw-2856	603	33	beings	being	NOUN
taxlaw-2856	603	34	,	,	PUNCT
taxlaw-2856	603	35	it	it	PRON
taxlaw-2856	603	36	would	would	AUX
taxlaw-2856	603	37	be	be	AUX
taxlaw-2856	603	38	reasonable	reasonable	ADJ
taxlaw-2856	603	39	for	for	SCONJ
taxlaw-2856	603	40	them	they	PRON
taxlaw-2856	603	41	to	to	PART
taxlaw-2856	603	42	develop	develop	VERB
taxlaw-2856	603	43	a	a	DET
taxlaw-2856	603	44	system	system	NOUN
taxlaw-2856	603	45	of	of	ADP
taxlaw-2856	603	46	distributive	distributive	ADJ
taxlaw-2856	603	47	justice	justice	NOUN
taxlaw-2856	603	48	and	and	CCONJ
taxlaw-2856	603	49	to	to	PART
taxlaw-2856	603	50	adopt	adopt	VERB
taxlaw-2856	603	51	rules	rule	NOUN
taxlaw-2856	603	52	by	by	ADP
taxlaw-2856	603	53	which	which	PRON
taxlaw-2856	603	54	to	to	PART
taxlaw-2856	603	55	determine	determine	VERB
taxlaw-2856	603	56	who	who	PRON
taxlaw-2856	603	57	is	be	AUX
taxlaw-2856	603	58	subject	subject	ADJ
taxlaw-2856	603	59	to	to	ADP
taxlaw-2856	603	60	the	the	DET
taxlaw-2856	603	61	rights	right	NOUN
taxlaw-2856	603	62	and	and	CCONJ
taxlaw-2856	603	63	obligations	obligation	NOUN
taxlaw-2856	603	64	of	of	ADP
taxlaw-2856	603	65	that	that	PRON
taxlaw-2856	603	66	system.117	system.117	ADV
taxlaw-2856	603	67	it	it	PRON
taxlaw-2856	603	68	is	be	AUX
taxlaw-2856	603	69	because	because	SCONJ
taxlaw-2856	603	70	corporations	corporation	NOUN
taxlaw-2856	603	71	lack	lack	VERB
taxlaw-2856	603	72	these	these	DET
taxlaw-2856	603	73	attributes	attribute	NOUN
taxlaw-2856	603	74	—	—	PUNCT
taxlaw-2856	603	75	and	and	CCONJ
taxlaw-2856	603	76	not	not	PART
taxlaw-2856	603	77	because	because	SCONJ
taxlaw-2856	603	78	,	,	PUNCT
taxlaw-2856	603	79	as	as	ADP
taxlaw-2856	603	80	incorporeal	incorporeal	ADJ
taxlaw-2856	603	81	persons	person	NOUN
taxlaw-2856	603	82	,	,	PUNCT
taxlaw-2856	603	83	they	they	PRON
taxlaw-2856	603	84	do	do	AUX
taxlaw-2856	603	85	not	not	PART
taxlaw-2856	603	86	“	"	PUNCT
taxlaw-2856	603	87	reside	reside	VERB
taxlaw-2856	603	88	”	"	PUNCT
taxlaw-2856	603	89	anywhere	anywhere	ADV
taxlaw-2856	603	90	—	—	PUNCT
taxlaw-2856	603	91	that	that	SCONJ
taxlaw-2856	603	92	they	they	PRON
taxlaw-2856	603	93	can	can	AUX
taxlaw-2856	603	94	not	not	PART
taxlaw-2856	603	95	be	be	AUX
taxlaw-2856	603	96	members	member	NOUN
taxlaw-2856	603	97	of	of	ADP
taxlaw-2856	603	98	a	a	DET
taxlaw-2856	603	99	collective	collective	NOUN
taxlaw-2856	603	100	to	to	PART
taxlaw-2856	603	101	which	which	PRON
taxlaw-2856	603	102	the	the	DET
taxlaw-2856	603	103	norms	norm	NOUN
taxlaw-2856	603	104	of	of	ADP
taxlaw-2856	603	105	distributive	distributive	ADJ
taxlaw-2856	603	106	justice	justice	NOUN
taxlaw-2856	603	107	apply	apply	VERB
taxlaw-2856	603	108	.	.	PUNCT
taxlaw-2856	604	1	iv	iv	X
taxlaw-2856	604	2	.	.	PUNCT
taxlaw-2856	605	1	taxing	tax	VERB
taxlaw-2856	605	2	corporations	corporation	NOUN
taxlaw-2856	605	3	and	and	CCONJ
taxlaw-2856	605	4	taxing	tax	VERB
taxlaw-2856	605	5	shareholders	shareholder	NOUN
taxlaw-2856	605	6	the	the	DET
taxlaw-2856	605	7	conclusion	conclusion	NOUN
taxlaw-2856	605	8	so	so	ADV
taxlaw-2856	605	9	far	far	ADV
taxlaw-2856	605	10	,	,	PUNCT
taxlaw-2856	605	11	that	that	SCONJ
taxlaw-2856	605	12	the	the	DET
taxlaw-2856	605	13	concept	concept	NOUN
taxlaw-2856	605	14	of	of	ADP
taxlaw-2856	605	15	residence	residence	NOUN
taxlaw-2856	605	16	is	be	AUX
taxlaw-2856	605	17	inapplicable	inapplicable	ADJ
taxlaw-2856	605	18	to	to	ADP
taxlaw-2856	605	19	corporations	corporation	NOUN
taxlaw-2856	605	20	,	,	PUNCT
taxlaw-2856	605	21	means	mean	VERB
taxlaw-2856	605	22	that	that	SCONJ
taxlaw-2856	605	23	the	the	DET
taxlaw-2856	605	24	distinction	distinction	NOUN
taxlaw-2856	605	25	between	between	ADP
taxlaw-2856	605	26	domestic	domestic	ADJ
taxlaw-2856	605	27	corporations	corporation	NOUN
taxlaw-2856	605	28	and	and	CCONJ
taxlaw-2856	605	29	foreign	foreign	ADJ
taxlaw-2856	605	30	corporations	corporation	NOUN
taxlaw-2856	605	31	is	be	AUX
taxlaw-2856	605	32	incongruous	incongruous	ADJ
taxlaw-2856	605	33	for	for	ADP
taxlaw-2856	605	34	tax	tax	NOUN
taxlaw-2856	605	35	purposes	purpose	NOUN
taxlaw-2856	605	36	.	.	PUNCT
taxlaw-2856	606	1	granted	grant	VERB
taxlaw-2856	606	2	,	,	PUNCT
taxlaw-2856	606	3	there	there	PRON
taxlaw-2856	606	4	are	be	VERB
taxlaw-2856	606	5	corporations	corporation	NOUN
taxlaw-2856	606	6	with	with	ADP
taxlaw-2856	606	7	economic	economic	ADJ
taxlaw-2856	606	8	ties	tie	NOUN
taxlaw-2856	606	9	to	to	ADP
taxlaw-2856	606	10	various	various	ADJ
taxlaw-2856	606	11	countries	country	NOUN
taxlaw-2856	606	12	,	,	PUNCT
taxlaw-2856	606	13	just	just	ADV
taxlaw-2856	606	14	as	as	SCONJ
taxlaw-2856	606	15	there	there	PRON
taxlaw-2856	606	16	are	be	VERB
taxlaw-2856	606	17	individuals	individual	NOUN
taxlaw-2856	606	18	with	with	ADP
taxlaw-2856	606	19	economic	economic	ADJ
taxlaw-2856	606	20	ties	tie	NOUN
taxlaw-2856	606	21	to	to	ADP
taxlaw-2856	606	22	various	various	ADJ
taxlaw-2856	606	23	countries	country	NOUN
taxlaw-2856	606	24	.	.	PUNCT
taxlaw-2856	607	1	under	under	ADP
taxlaw-2856	607	2	the	the	DET
taxlaw-2856	607	3	norms	norm	NOUN
taxlaw-2856	607	4	of	of	ADP
taxlaw-2856	607	5	international	international	ADJ
taxlaw-2856	607	6	tax	tax	NOUN
taxlaw-2856	607	7	law	law	NOUN
taxlaw-2856	607	8	,	,	PUNCT
taxlaw-2856	607	9	those	those	DET
taxlaw-2856	607	10	countries	country	NOUN
taxlaw-2856	607	11	are	be	AUX
taxlaw-2856	607	12	justified	justify	VERB
taxlaw-2856	607	13	in	in	ADP
taxlaw-2856	607	14	imposing	impose	VERB
taxlaw-2856	607	15	taxes	taxis	NOUN
taxlaw-2856	607	16	as	as	SCONJ
taxlaw-2856	607	17	they	they	PRON
taxlaw-2856	607	18	see	see	VERB
taxlaw-2856	607	19	fit	fit	ADJ
taxlaw-2856	607	20	on	on	ADP
taxlaw-2856	607	21	the	the	DET
taxlaw-2856	607	22	income	income	NOUN
taxlaw-2856	607	23	allocable	allocable	ADJ
taxlaw-2856	607	24	to	to	ADP
taxlaw-2856	607	25	those	those	DET
taxlaw-2856	607	26	economic	economic	ADJ
taxlaw-2856	607	27	ties.118	ties.118	NUM
taxlaw-2856	607	28	117	117	NUM
taxlaw-2856	607	29	kant	kant	PROPN
taxlaw-2856	607	30	explicitly	explicitly	ADV
taxlaw-2856	607	31	entertained	entertain	VERB
taxlaw-2856	607	32	the	the	DET
taxlaw-2856	607	33	possibility	possibility	NOUN
taxlaw-2856	607	34	of	of	ADP
taxlaw-2856	607	35	nonhuman	nonhuman	ADJ
taxlaw-2856	607	36	rational	rational	ADJ
taxlaw-2856	607	37	beings	being	NOUN
taxlaw-2856	607	38	and	and	CCONJ
taxlaw-2856	607	39	averred	aver	VERB
taxlaw-2856	607	40	that	that	SCONJ
taxlaw-2856	607	41	the	the	DET
taxlaw-2856	607	42	moral	moral	ADJ
taxlaw-2856	607	43	law	law	NOUN
taxlaw-2856	607	44	would	would	AUX
taxlaw-2856	607	45	apply	apply	VERB
taxlaw-2856	607	46	to	to	ADP
taxlaw-2856	607	47	them	they	PRON
taxlaw-2856	607	48	.	.	PUNCT
taxlaw-2856	608	1	“	"	PUNCT
taxlaw-2856	608	2	[	[	X
taxlaw-2856	608	3	u]nless	u]nless	NOUN
taxlaw-2856	608	4	we	we	PRON
taxlaw-2856	608	5	wish	wish	VERB
taxlaw-2856	608	6	to	to	PART
taxlaw-2856	608	7	deny	deny	VERB
taxlaw-2856	608	8	to	to	ADP
taxlaw-2856	608	9	the	the	DET
taxlaw-2856	608	10	concept	concept	NOUN
taxlaw-2856	608	11	of	of	ADP
taxlaw-2856	608	12	morality	morality	NOUN
taxlaw-2856	608	13	all	all	DET
taxlaw-2856	608	14	truth	truth	NOUN
taxlaw-2856	608	15	and	and	CCONJ
taxlaw-2856	608	16	all	all	DET
taxlaw-2856	608	17	relation	relation	NOUN
taxlaw-2856	608	18	to	to	ADP
taxlaw-2856	608	19	a	a	DET
taxlaw-2856	608	20	possible	possible	ADJ
taxlaw-2856	608	21	object	object	NOUN
taxlaw-2856	608	22	,	,	PUNCT
taxlaw-2856	608	23	we	we	PRON
taxlaw-2856	608	24	can	can	AUX
taxlaw-2856	608	25	not	not	PART
taxlaw-2856	608	26	dispute	dispute	VERB
taxlaw-2856	608	27	that	that	SCONJ
taxlaw-2856	608	28	its	its	PRON
taxlaw-2856	608	29	law	law	NOUN
taxlaw-2856	608	30	is	be	AUX
taxlaw-2856	608	31	of	of	ADP
taxlaw-2856	608	32	such	such	ADJ
taxlaw-2856	608	33	widespread	widespread	ADJ
taxlaw-2856	608	34	significance	significance	NOUN
taxlaw-2856	608	35	as	as	SCONJ
taxlaw-2856	608	36	to	to	PART
taxlaw-2856	608	37	hold	hold	VERB
taxlaw-2856	608	38	,	,	PUNCT
taxlaw-2856	608	39	not	not	PART
taxlaw-2856	608	40	merely	merely	ADV
taxlaw-2856	608	41	for	for	ADP
taxlaw-2856	608	42	men	man	NOUN
taxlaw-2856	608	43	,	,	PUNCT
taxlaw-2856	608	44	but	but	CCONJ
taxlaw-2856	608	45	for	for	ADP
taxlaw-2856	608	46	all	all	DET
taxlaw-2856	608	47	rational	rational	ADJ
taxlaw-2856	608	48	being	being	NOUN
taxlaw-2856	608	49	as	as	ADV
taxlaw-2856	608	50	such	such	ADJ
taxlaw-2856	608	51	…	…	PUNCT
taxlaw-2856	608	52	”	"	PUNCT
taxlaw-2856	608	53	.	.	PUNCT
taxlaw-2856	609	1	kant	kant	PROPN
taxlaw-2856	609	2	,	,	PUNCT
taxlaw-2856	609	3	groundwork	groundwork	PROPN
taxlaw-2856	609	4	,	,	PUNCT
taxlaw-2856	609	5	supra	supra	PROPN
taxlaw-2856	609	6	note	note	PROPN
taxlaw-2856	609	7	99	99	NUM
taxlaw-2856	609	8	,	,	PUNCT
taxlaw-2856	609	9	at	at	ADP
taxlaw-2856	609	10	76	76	NUM
taxlaw-2856	609	11	(	(	PUNCT
taxlaw-2856	609	12	italics	italic	NOUN
taxlaw-2856	609	13	in	in	ADP
taxlaw-2856	609	14	the	the	DET
taxlaw-2856	609	15	original	original	NOUN
taxlaw-2856	609	16	)	)	PUNCT
taxlaw-2856	609	17	.	.	PUNCT
taxlaw-2856	610	1	118	118	NUM
taxlaw-2856	610	2	restatement	restatement	NOUN
taxlaw-2856	610	3	(	(	PUNCT
taxlaw-2856	610	4	third	third	ADJ
taxlaw-2856	610	5	)	)	PUNCT
taxlaw-2856	610	6	of	of	ADP
taxlaw-2856	610	7	foreign	foreign	ADJ
taxlaw-2856	610	8	relations	relation	NOUN
taxlaw-2856	610	9	law	law	NOUN
taxlaw-2856	610	10	of	of	ADP
taxlaw-2856	610	11	the	the	DET
taxlaw-2856	610	12	u.s	u.s	PROPN
taxlaw-2856	610	13	.	.	PROPN
taxlaw-2856	610	14	§	§	PROPN
taxlaw-2856	610	15	402(1)(a	402(1)(a	NUM
taxlaw-2856	610	16	)	)	PUNCT
taxlaw-2856	610	17	(	(	PUNCT
taxlaw-2856	610	18	am	be	AUX
taxlaw-2856	610	19	.	.	PUNCT
taxlaw-2856	610	20	law	law	NOUN
taxlaw-2856	610	21	.	.	PUNCT
taxlaw-2856	610	22	inst	inst	PROPN
taxlaw-2856	610	23	.	.	PROPN
taxlaw-2856	610	24	1987	1987	NUM
taxlaw-2856	610	25	)	)	PUNCT
taxlaw-2856	610	26	;	;	PUNCT
taxlaw-2856	610	27	avi	avi	NOUN
taxlaw-2856	610	28	-	-	PUNCT
taxlaw-2856	610	29	yonah	yonah	ADJ
taxlaw-2856	610	30	,	,	PUNCT
taxlaw-2856	610	31	supra	supra	ADJ
taxlaw-2856	610	32	note	note	NOUN
taxlaw-2856	610	33	83	83	NUM
taxlaw-2856	610	34	,	,	PUNCT
taxlaw-2856	610	35	at	at	ADP
taxlaw-2856	610	36	490	490	NUM
taxlaw-2856	610	37	(	(	PUNCT
taxlaw-2856	610	38	“	"	PUNCT
taxlaw-2856	610	39	the	the	DET
taxlaw-2856	610	40	right	right	NOUN
taxlaw-2856	610	41	of	of	ADP
taxlaw-2856	610	42	countries	country	NOUN
taxlaw-2856	610	43	to	to	PART
taxlaw-2856	610	44	tax	tax	NOUN
taxlaw-2856	610	45	income	income	NOUN
taxlaw-2856	610	46	arising	arise	VERB
taxlaw-2856	610	47	in	in	ADP
taxlaw-2856	610	48	their	their	PRON
taxlaw-2856	610	49	territory	territory	NOUN
taxlaw-2856	610	50	is	be	AUX
taxlaw-2856	610	51	well	well	ADV
taxlaw-2856	610	52	established	establish	VERB
taxlaw-2856	610	53	in	in	ADP
taxlaw-2856	610	54	international	international	ADJ
taxlaw-2856	610	55	law	law	NOUN
taxlaw-2856	610	56	.	.	PUNCT
taxlaw-2856	610	57	”	"	PUNCT
taxlaw-2856	610	58	)	)	PUNCT
taxlaw-2856	610	59	.	.	PUNCT
taxlaw-2856	611	1	the	the	DET
taxlaw-2856	611	2	question	question	NOUN
taxlaw-2856	611	3	of	of	ADP
taxlaw-2856	611	4	how	how	SCONJ
taxlaw-2856	611	5	to	to	PART
taxlaw-2856	611	6	allocate	allocate	VERB
taxlaw-2856	611	7	a	a	DET
taxlaw-2856	611	8	corporation	corporation	NOUN
taxlaw-2856	611	9	’s	’s	PART
taxlaw-2856	611	10	income	income	NOUN
taxlaw-2856	611	11	among	among	ADP
taxlaw-2856	611	12	the	the	DET
taxlaw-2856	611	13	various	various	ADJ
taxlaw-2856	611	14	countries	country	NOUN
taxlaw-2856	611	15	in	in	ADP
taxlaw-2856	611	16	which	which	PRON
taxlaw-2856	611	17	it	it	PRON
taxlaw-2856	611	18	operates	operate	VERB
taxlaw-2856	611	19	has	have	AUX
taxlaw-2856	611	20	attracted	attract	VERB
taxlaw-2856	611	21	significant	significant	ADJ
taxlaw-2856	611	22	attention	attention	NOUN
taxlaw-2856	611	23	in	in	ADP
taxlaw-2856	611	24	recent	recent	ADJ
taxlaw-2856	611	25	years	year	NOUN
taxlaw-2856	611	26	.	.	PUNCT
taxlaw-2856	612	1	one	one	NUM
taxlaw-2856	612	2	current	current	ADJ
taxlaw-2856	612	3	proposal	proposal	NOUN
taxlaw-2856	612	4	is	be	AUX
taxlaw-2856	612	5	a	a	DET
taxlaw-2856	612	6	formulary	formulary	ADJ
taxlaw-2856	612	7	approach	approach	NOUN
taxlaw-2856	612	8	,	,	PUNCT
taxlaw-2856	612	9	in	in	ADP
taxlaw-2856	612	10	which	which	PRON
taxlaw-2856	612	11	you	you	PRON
taxlaw-2856	612	12	allocate	allocate	VERB
taxlaw-2856	612	13	the	the	DET
taxlaw-2856	612	14	corporation	corporation	NOUN
taxlaw-2856	612	15	’s	’s	PART
taxlaw-2856	612	16	income	income	NOUN
taxlaw-2856	612	17	to	to	ADP
taxlaw-2856	612	18	the	the	DET
taxlaw-2856	612	19	various	various	ADJ
taxlaw-2856	612	20	countries	country	NOUN
taxlaw-2856	612	21	with	with	ADP
taxlaw-2856	612	22	which	which	PRON
taxlaw-2856	612	23	it	it	PRON
taxlaw-2856	612	24	has	have	VERB
taxlaw-2856	612	25	economic	economic	ADJ
taxlaw-2856	612	26	ties	tie	NOUN
taxlaw-2856	612	27	.	.	PUNCT
taxlaw-2856	613	1	aviyonah	aviyonah	PROPN
taxlaw-2856	613	2	et	et	PROPN
taxlaw-2856	613	3	al	al	PROPN
taxlaw-2856	613	4	.	.	PROPN
taxlaw-2856	613	5	,	,	PUNCT
taxlaw-2856	613	6	allocating	allocating	NOUN
taxlaw-2856	613	7	,	,	PUNCT
taxlaw-2856	613	8	supra	supra	PROPN
taxlaw-2856	613	9	note	note	NOUN
taxlaw-2856	613	10	25	25	NUM
taxlaw-2856	613	11	at	at	ADP
taxlaw-2856	613	12	501	501	NUM
taxlaw-2856	613	13	;	;	PUNCT
taxlaw-2856	614	1	reuven	reuven	PROPN
taxlaw-2856	614	2	s.	s.	PROPN
taxlaw-2856	614	3	avi	avi	PROPN
taxlaw-2856	614	4	-	-	PUNCT
taxlaw-2856	614	5	yonah	yonah	PROPN
taxlaw-2856	614	6	&	&	CCONJ
taxlaw-2856	614	7	ilan	ilan	PROPN
taxlaw-2856	614	8	benshalom	benshalom	PROPN
taxlaw-2856	614	9	,	,	PUNCT
taxlaw-2856	614	10	formulary	formulary	ADJ
taxlaw-2856	614	11	apportionment	apportionment	NOUN
taxlaw-2856	614	12	:	:	PUNCT
taxlaw-2856	614	13	myths	myth	NOUN
taxlaw-2856	614	14	and	and	CCONJ
taxlaw-2856	614	15	prospects	prospect	NOUN
taxlaw-2856	614	16	—	—	PUNCT
taxlaw-2856	614	17	promoting	promote	VERB
taxlaw-2856	614	18	better	well	ADJ
taxlaw-2856	614	19	international	international	ADJ
taxlaw-2856	614	20	policy	policy	NOUN
taxlaw-2856	614	21	and	and	CCONJ
taxlaw-2856	614	22	utilizing	utilize	VERB
taxlaw-2856	614	23	the	the	DET
taxlaw-2856	614	24	misunderstood	misunderstood	NOUN
taxlaw-2856	614	25	and	and	CCONJ
taxlaw-2856	614	26	under	under	ADV
taxlaw-2856	614	27	-	-	PUNCT
taxlaw-2856	614	28	theorized	theorize	VERB
taxlaw-2856	614	29	formulary	formulary	NOUN
taxlaw-2856	614	30	alternative	alternative	NOUN
taxlaw-2856	614	31	,	,	PUNCT
taxlaw-2856	614	32	3	3	NUM
taxlaw-2856	614	33	world	world	NOUN
taxlaw-2856	614	34	tax	tax	NOUN
taxlaw-2856	614	35	j.	j.	PROPN
taxlaw-2856	614	36	371	371	NUM
taxlaw-2856	614	37	(	(	PUNCT
taxlaw-2856	614	38	2011	2011	NUM
taxlaw-2856	614	39	)	)	PUNCT
taxlaw-2856	614	40	;	;	PUNCT
taxlaw-2856	614	41	benshalom	benshalom	NOUN
taxlaw-2856	614	42	,	,	PUNCT
taxlaw-2856	614	43	supra	supra	PROPN
taxlaw-2856	614	44	note	note	PROPN
taxlaw-2856	614	45	25	25	NUM
taxlaw-2856	614	46	;	;	PUNCT
taxlaw-2856	614	47	ilan	ilan	PROPN
taxlaw-2856	614	48	benshalom	benshalom	PROPN
taxlaw-2856	614	49	,	,	PUNCT
taxlaw-2856	614	50	taxing	tax	VERB
taxlaw-2856	614	51	the	the	DET
taxlaw-2856	614	52	financial	financial	ADJ
taxlaw-2856	614	53	income	income	NOUN
taxlaw-2856	614	54	of	of	ADP
taxlaw-2856	614	55	multinational	multinational	ADJ
taxlaw-2856	614	56	enterprises	enterprise	NOUN
taxlaw-2856	614	57	by	by	ADP
taxlaw-2856	614	58	employing	employ	VERB
taxlaw-2856	614	59	a	a	DET
taxlaw-2856	614	60	hybrid	hybrid	ADJ
taxlaw-2856	614	61	formulary	formulary	NOUN
taxlaw-2856	614	62	and	and	CCONJ
taxlaw-2856	614	63	arm	arm	NOUN
taxlaw-2856	614	64	’s	’s	PART
taxlaw-2856	614	65	length	length	NOUN
taxlaw-2856	614	66	allocation	allocation	NOUN
taxlaw-2856	614	67	method	method	NOUN
taxlaw-2856	614	68	,	,	PUNCT
taxlaw-2856	615	1	28	28	NUM
taxlaw-2856	615	2	va	va	X
taxlaw-2856	615	3	.	.	PUNCT
taxlaw-2856	615	4	tax	tax	PROPN
taxlaw-2856	615	5	rev	rev	PROPN
taxlaw-2856	615	6	.	.	PROPN
taxlaw-2856	616	1	619	619	NUM
taxlaw-2856	616	2	(	(	PUNCT
taxlaw-2856	616	3	2009	2009	NUM
taxlaw-2856	616	4	)	)	PUNCT
taxlaw-2856	616	5	;	;	PUNCT
taxlaw-2856	616	6	eric	eric	PROPN
taxlaw-2856	616	7	t.	t.	PROPN
taxlaw-2856	616	8	laity	laity	PROPN
taxlaw-2856	616	9	,	,	PUNCT
taxlaw-2856	616	10	the	the	DET
taxlaw-2856	616	11	competence	competence	NOUN
taxlaw-2856	616	12	of	of	ADP
taxlaw-2856	616	13	nations	nation	NOUN
taxlaw-2856	616	14	and	and	CCONJ
taxlaw-2856	616	15	international	international	ADJ
taxlaw-2856	616	16	tax	tax	NOUN
taxlaw-2856	616	17	law	law	NOUN
taxlaw-2856	616	18	,	,	PUNCT
taxlaw-2856	616	19	19	19	NUM
taxlaw-2856	616	20	duke	duke	PROPN
taxlaw-2856	616	21	j.	j.	PROPN
taxlaw-2856	616	22	comp	comp	PROPN
taxlaw-2856	616	23	.	.	PUNCT
taxlaw-2856	617	1	&	&	CCONJ
taxlaw-2856	617	2	int’l	int’l	PRON
taxlaw-2856	617	3	l.	l.	PROPN
taxlaw-2856	617	4	187	187	NUM
taxlaw-2856	617	5	,	,	PUNCT
taxlaw-2856	617	6	239–42	239–42	PROPN
taxlaw-2856	617	7	(	(	PUNCT
taxlaw-2856	617	8	2009	2009	NUM
taxlaw-2856	617	9	)	)	PUNCT
taxlaw-2856	617	10	;	;	PUNCT
taxlaw-2856	617	11	kimberly	kimberly	PROPN
taxlaw-2856	617	12	a.	a.	PROPN
taxlaw-2856	617	13	clausing	clausing	PROPN
taxlaw-2856	617	14	&	&	CCONJ
taxlaw-2856	617	15	reuven	reuven	PROPN
taxlaw-2856	617	16	s.	s.	PROPN
taxlaw-2856	617	17	avi	avi	PROPN
taxlaw-2856	617	18	-	-	PUNCT
taxlaw-2856	617	19	yonah	yonah	ADJ
taxlaw-2856	617	20	,	,	PUNCT
taxlaw-2856	617	21	reforming	reform	VERB
taxlaw-2856	617	22	corporate	corporate	ADJ
taxlaw-2856	617	23	taxation	taxation	NOUN
taxlaw-2856	617	24	in	in	ADP
taxlaw-2856	617	25	a	a	DET
taxlaw-2856	617	26	global	global	ADJ
taxlaw-2856	617	27	economy	economy	NOUN
taxlaw-2856	617	28	:	:	PUNCT
taxlaw-2856	617	29	a	a	DET
taxlaw-2856	617	30	proposal	proposal	NOUN
taxlaw-2856	617	31	to	to	PART
taxlaw-2856	617	32	adopt	adopt	VERB
taxlaw-2856	617	33	formulary	formulary	ADJ
taxlaw-2856	617	34	apportionment	apportionment	NOUN
taxlaw-2856	617	35	,	,	PUNCT
taxlaw-2856	617	36	the	the	DET
taxlaw-2856	617	37	hamilton	hamilton	PROPN
taxlaw-2856	617	38	project	project	PROPN
taxlaw-2856	617	39	(	(	PUNCT
taxlaw-2856	617	40	policy	policy	NOUN
taxlaw-2856	617	41	brief	brief	NOUN
taxlaw-2856	617	42	no	no	INTJ
taxlaw-2856	617	43	.	.	NOUN
taxlaw-2856	617	44	2007–08	2007–08	NOUN
taxlaw-2856	617	45	,	,	PUNCT
taxlaw-2856	617	46	2007	2007	NUM
taxlaw-2856	617	47	)	)	PUNCT
taxlaw-2856	617	48	,	,	PUNCT
taxlaw-2856	617	49	http://www.hamiltonproject.org/assets/legacy/files/downloads_and_links/reforming_corporate_taxation_in	http://www.hamiltonproject.org/assets/legacy/files/downloads_and_links/reforming_corporate_taxation_in	PROPN
taxlaw-2856	617	50	_	_	PUNCT
taxlaw-2856	618	1	a_global_economy-_a_proposal_to_adopt_formulary_apportionment_brief.pdf	a_global_economy-_a_proposal_to_adopt_formulary_apportionment_brief.pdf	ADJ
taxlaw-2856	618	2	[	[	X
taxlaw-2856	618	3	https://perma.cc/msq3-jjcj	https://perma.cc/msq3-jjcj	X
taxlaw-2856	618	4	]	]	PUNCT
taxlaw-2856	618	5	;	;	PUNCT
taxlaw-2856	618	6	benshalom	benshalom	NOUN
taxlaw-2856	618	7	,	,	PUNCT
taxlaw-2856	618	8	supra	supra	PROPN
taxlaw-2856	618	9	note	note	PROPN
taxlaw-2856	618	10	25	25	NUM
taxlaw-2856	618	11	.	.	PUNCT
taxlaw-2856	619	1	for	for	ADP
taxlaw-2856	619	2	critique	critique	NOUN
taxlaw-2856	619	3	of	of	ADP
taxlaw-2856	619	4	the	the	DET
taxlaw-2856	619	5	formulary	formulary	ADJ
taxlaw-2856	619	6	apportionment	apportionment	NOUN
taxlaw-2856	619	7	model	model	NOUN
taxlaw-2856	619	8	,	,	PUNCT
taxlaw-2856	619	9	see	see	VERB
taxlaw-2856	619	10	j.	j.	PROPN
taxlaw-2856	619	11	clifton	clifton	PROPN
taxlaw-2856	619	12	fleming	fleming	PROPN
taxlaw-2856	619	13	,	,	PUNCT
taxlaw-2856	619	14	jr	jr	PROPN
taxlaw-2856	619	15	.	.	PROPN
taxlaw-2856	619	16	,	,	PUNCT
taxlaw-2856	619	17	robert	robert	PROPN
taxlaw-2856	619	18	j.	j.	PROPN
taxlaw-2856	619	19	peroni	peroni	PROPN
taxlaw-2856	619	20	&	&	CCONJ
taxlaw-2856	619	21	stephen	stephen	PROPN
taxlaw-2856	619	22	e.	e.	PROPN
taxlaw-2856	619	23	shay	shay	PROPN
taxlaw-2856	619	24	,	,	PUNCT
taxlaw-2856	619	25	formulary	formulary	ADJ
taxlaw-2856	619	26	apportionment	apportionment	NOUN
taxlaw-2856	619	27	in	in	ADP
taxlaw-2856	619	28	the	the	DET
taxlaw-2856	619	29	u.s	u.s	PROPN
taxlaw-2856	619	30	.	.	PROPN
taxlaw-2856	619	31	international	international	ADJ
taxlaw-2856	619	32	income	income	NOUN
taxlaw-2856	619	33	tax	tax	NOUN
taxlaw-2856	619	34	system	system	NOUN
taxlaw-2856	619	35	:	:	PUNCT
taxlaw-2856	619	36	putting	put	VERB
taxlaw-2856	619	37	lipstick	lipstick	NOUN
taxlaw-2856	619	38	on	on	ADP
taxlaw-2856	619	39	a	a	DET
taxlaw-2856	619	40	pig	pig	NOUN
taxlaw-2856	619	41	?	?	PUNCT
taxlaw-2856	619	42	,	,	PUNCT
taxlaw-2856	619	43	36	36	NUM
taxlaw-2856	619	44	mich	mich	X
taxlaw-2856	619	45	.	.	PUNCT
taxlaw-2856	620	1	j.	j.	PROPN
taxlaw-2856	620	2	int’l	int’l	PROPN
taxlaw-2856	620	3	l.	l.	PROPN
taxlaw-2856	620	4	1	1	NUM
taxlaw-2856	620	5	,	,	PUNCT
taxlaw-2856	620	6	2−3	2−3	NUM
taxlaw-2856	620	7	,	,	PUNCT
taxlaw-2856	620	8	7	7	NUM
taxlaw-2856	620	9	(	(	PUNCT
taxlaw-2856	620	10	2014	2014	NUM
taxlaw-2856	620	11	)	)	PUNCT
taxlaw-2856	620	12	;	;	PUNCT
taxlaw-2856	620	13	roin	roin	NOUN
taxlaw-2856	620	14	,	,	PUNCT
taxlaw-2856	620	15	supra	supra	PROPN
taxlaw-2856	620	16	note	note	NOUN
taxlaw-2856	620	17	26	26	NUM
taxlaw-2856	620	18	.	.	PUNCT
taxlaw-2856	621	1	but	but	CCONJ
taxlaw-2856	621	2	see	see	VERB
taxlaw-2856	621	3	oecd	oecd	PROPN
taxlaw-2856	621	4	,	,	PUNCT
taxlaw-2856	621	5	action	action	NOUN
taxlaw-2856	621	6	plan	plan	NOUN
taxlaw-2856	621	7	on	on	ADP
taxlaw-2856	621	8	base	base	NOUN
taxlaw-2856	621	9	erosion	erosion	NOUN
taxlaw-2856	621	10	and	and	CCONJ
taxlaw-2856	621	11	profit	profit	NOUN
taxlaw-2856	621	12	shifting	shift	VERB
taxlaw-2856	621	13	14	14	NUM
taxlaw-2856	621	14	(	(	PUNCT
taxlaw-2856	621	15	2013	2013	NUM
taxlaw-2856	621	16	)	)	PUNCT
taxlaw-2856	621	17	,	,	PUNCT
taxlaw-2856	621	18	available	available	ADJ
taxlaw-2856	621	19	at	at	ADP
taxlaw-2856	621	20	www.oecd.org/ctp/bepsactionplan.pdf	www.oecd.org/ctp/bepsactionplan.pdf	PROPN
taxlaw-2856	621	21	[	[	X
taxlaw-2856	621	22	https://perma.cc/ze6n-xpv4	https://perma.cc/ze6n-xpv4	X
taxlaw-2856	621	23	]	]	X
taxlaw-2856	621	24	(	(	PUNCT
taxlaw-2856	621	25	“	"	PUNCT
taxlaw-2856	621	26	[	[	X
taxlaw-2856	621	27	t]here	t]here	PROPN
taxlaw-2856	621	28	is	be	AUX
taxlaw-2856	621	29	consensus	consensus	NOUN
taxlaw-2856	621	30	among	among	ADP
taxlaw-2856	621	31	governments	government	NOUN
taxlaw-2856	621	32	that	that	SCONJ
taxlaw-2856	621	33	moving	move	VERB
taxlaw-2856	621	34	to	to	ADP
taxlaw-2856	621	35	a	a	DET
taxlaw-2856	621	36	system	system	NOUN
taxlaw-2856	621	37	of	of	ADP
taxlaw-2856	621	38	formulary	formulary	ADJ
taxlaw-2856	621	39	apportionment	apportionment	NOUN
taxlaw-2856	621	40	of	of	ADP
taxlaw-2856	621	41	profits	profit	NOUN
taxlaw-2856	621	42	is	be	AUX
taxlaw-2856	621	43	not	not	PART
taxlaw-2856	621	44	a	a	DET
taxlaw-2856	621	45	viable	viable	ADJ
taxlaw-2856	621	46	way	way	NOUN
taxlaw-2856	621	47	forward	forward	ADV
taxlaw-2856	621	48	;	;	PUNCT
taxlaw-2856	621	49	it	it	PRON
taxlaw-2856	621	50	is	be	AUX
taxlaw-2856	621	51	also	also	ADV
taxlaw-2856	621	52	unclear	unclear	ADJ
taxlaw-2856	621	53	that	that	SCONJ
taxlaw-2856	621	54	the	the	DET
taxlaw-2856	621	55	behavioural	behavioural	ADJ
taxlaw-2856	621	56	changes	change	NOUN
taxlaw-2856	621	57	companies	company	NOUN
taxlaw-2856	621	58	might	might	AUX
taxlaw-2856	621	59	adopt	adopt	VERB
taxlaw-2856	621	60	in	in	ADP
taxlaw-2856	621	61	response	response	NOUN
taxlaw-2856	621	62	to	to	ADP
taxlaw-2856	621	63	the	the	DET
taxlaw-2856	621	64	use	use	NOUN
taxlaw-2856	621	65	of	of	ADP
taxlaw-2856	621	66	a	a	DET
taxlaw-2856	621	67	formula	formula	NOUN
taxlaw-2856	621	68	would	would	AUX
taxlaw-2856	621	69	lead	lead	VERB
taxlaw-2856	621	70	to	to	ADP
taxlaw-2856	621	71	investment	investment	NOUN
taxlaw-2856	621	72	decisions	decision	NOUN
taxlaw-2856	621	73	that	that	PRON
taxlaw-2856	621	74	are	be	AUX
taxlaw-2856	621	75	more	more	ADV
taxlaw-2856	621	76	efficient	efficient	ADJ
taxlaw-2856	621	77	and	and	CCONJ
taxlaw-2856	621	78	tax	tax	NOUN
taxlaw-2856	621	79	-	-	PUNCT
taxlaw-2856	621	80	neutral	neutral	ADJ
taxlaw-2856	621	81	than	than	ADP
taxlaw-2856	621	82	under	under	ADP
taxlaw-2856	621	83	a	a	DET
taxlaw-2856	621	84	separate	separate	ADJ
taxlaw-2856	621	85	entity	entity	NOUN
taxlaw-2856	621	86	approach	approach	NOUN
taxlaw-2856	621	87	.	.	PUNCT
taxlaw-2856	621	88	”	"	PUNCT
taxlaw-2856	621	89	)	)	PUNCT
taxlaw-2856	621	90	.	.	PUNCT
taxlaw-2856	622	1	nevertheless	nevertheless	ADV
taxlaw-2856	622	2	,	,	PUNCT
taxlaw-2856	622	3	the	the	DET
taxlaw-2856	622	4	oecd	oecd	PROPN
taxlaw-2856	622	5	may	may	AUX
taxlaw-2856	622	6	have	have	AUX
taxlaw-2856	622	7	taken	take	VERB
taxlaw-2856	622	8	the	the	DET
taxlaw-2856	622	9	first	first	ADJ
taxlaw-2856	622	10	step	step	NOUN
taxlaw-2856	622	11	toward	toward	ADP
taxlaw-2856	622	12	implementing	implement	VERB
taxlaw-2856	622	13	such	such	DET
taxlaw-2856	622	14	a	a	DET
taxlaw-2856	622	15	scheme	scheme	NOUN
taxlaw-2856	622	16	by	by	ADP
taxlaw-2856	622	17	requiring	require	VERB
taxlaw-2856	622	18	30	30	NUM
taxlaw-2856	622	19	columbia	columbia	PROPN
taxlaw-2856	622	20	journal	journal	NOUN
taxlaw-2856	622	21	of	of	ADP
taxlaw-2856	622	22	tax	tax	NOUN
taxlaw-2856	622	23	law	law	NOUN
taxlaw-2856	622	24	[	[	X
taxlaw-2856	622	25	vol.9:5	vol.9:5	NOUN
taxlaw-2856	622	26	however	however	ADV
taxlaw-2856	622	27	,	,	PUNCT
taxlaw-2856	622	28	the	the	DET
taxlaw-2856	622	29	mere	mere	ADJ
taxlaw-2856	622	30	fact	fact	NOUN
taxlaw-2856	622	31	that	that	SCONJ
taxlaw-2856	622	32	a	a	DET
taxlaw-2856	622	33	taxpayer	taxpayer	NOUN
taxlaw-2856	622	34	—	—	PUNCT
taxlaw-2856	622	35	whether	whether	SCONJ
taxlaw-2856	622	36	individual	individual	ADJ
taxlaw-2856	622	37	or	or	CCONJ
taxlaw-2856	622	38	corporate	corporate	ADJ
taxlaw-2856	622	39	—	—	PUNCT
taxlaw-2856	622	40	has	have	AUX
taxlaw-2856	622	41	economic	economic	ADJ
taxlaw-2856	622	42	ties	tie	NOUN
taxlaw-2856	622	43	to	to	ADP
taxlaw-2856	622	44	a	a	DET
taxlaw-2856	622	45	country	country	NOUN
taxlaw-2856	622	46	does	do	AUX
taxlaw-2856	622	47	not	not	PART
taxlaw-2856	622	48	warrant	warrant	VERB
taxlaw-2856	622	49	the	the	DET
taxlaw-2856	622	50	imposition	imposition	NOUN
taxlaw-2856	622	51	of	of	ADP
taxlaw-2856	622	52	a	a	DET
taxlaw-2856	622	53	tax	tax	NOUN
taxlaw-2856	622	54	on	on	ADP
taxlaw-2856	622	55	foreign	foreign	ADJ
taxlaw-2856	622	56	-	-	PUNCT
taxlaw-2856	622	57	source	source	NOUN
taxlaw-2856	622	58	income	income	NOUN
taxlaw-2856	622	59	.	.	PUNCT
taxlaw-2856	623	1	nevertheless	nevertheless	ADV
taxlaw-2856	623	2	,	,	PUNCT
taxlaw-2856	623	3	it	it	PRON
taxlaw-2856	623	4	is	be	AUX
taxlaw-2856	623	5	crucial	crucial	ADJ
taxlaw-2856	623	6	to	to	PART
taxlaw-2856	623	7	distinguish	distinguish	VERB
taxlaw-2856	623	8	between	between	ADP
taxlaw-2856	623	9	corporations	corporation	NOUN
taxlaw-2856	623	10	and	and	CCONJ
taxlaw-2856	623	11	their	their	PRON
taxlaw-2856	623	12	shareholders	shareholder	NOUN
taxlaw-2856	623	13	.	.	PUNCT
taxlaw-2856	624	1	in	in	ADP
taxlaw-2856	624	2	contrast	contrast	NOUN
taxlaw-2856	624	3	to	to	ADP
taxlaw-2856	624	4	the	the	DET
taxlaw-2856	624	5	corporation	corporation	NOUN
taxlaw-2856	624	6	in	in	ADP
taxlaw-2856	624	7	which	which	PRON
taxlaw-2856	624	8	they	they	PRON
taxlaw-2856	624	9	own	own	VERB
taxlaw-2856	624	10	shares	share	NOUN
taxlaw-2856	624	11	,	,	PUNCT
taxlaw-2856	624	12	individual	individual	ADJ
taxlaw-2856	624	13	shareholders	shareholder	NOUN
taxlaw-2856	624	14	can	can	AUX
taxlaw-2856	624	15	be	be	AUX
taxlaw-2856	624	16	residents	resident	NOUN
taxlaw-2856	624	17	of	of	ADP
taxlaw-2856	624	18	a	a	DET
taxlaw-2856	624	19	country	country	NOUN
taxlaw-2856	624	20	.	.	PUNCT
taxlaw-2856	625	1	as	as	ADP
taxlaw-2856	625	2	such	such	ADJ
taxlaw-2856	625	3	,	,	PUNCT
taxlaw-2856	625	4	and	and	CCONJ
taxlaw-2856	625	5	in	in	ADP
taxlaw-2856	625	6	accordance	accordance	NOUN
taxlaw-2856	625	7	with	with	ADP
taxlaw-2856	625	8	the	the	DET
taxlaw-2856	625	9	principle	principle	NOUN
taxlaw-2856	625	10	of	of	ADP
taxlaw-2856	625	11	ability	ability	NOUN
taxlaw-2856	625	12	-	-	PUNCT
taxlaw-2856	625	13	to	to	ADP
taxlaw-2856	625	14	-	-	PUNCT
taxlaw-2856	625	15	pay	pay	VERB
taxlaw-2856	625	16	,	,	PUNCT
taxlaw-2856	625	17	resident	resident	ADJ
taxlaw-2856	625	18	shareholders	shareholder	NOUN
taxlaw-2856	625	19	would	would	AUX
taxlaw-2856	625	20	need	need	VERB
taxlaw-2856	625	21	to	to	PART
taxlaw-2856	625	22	account	account	VERB
taxlaw-2856	625	23	for	for	ADP
taxlaw-2856	625	24	their	their	PRON
taxlaw-2856	625	25	accession	accession	NOUN
taxlaw-2856	625	26	to	to	ADP
taxlaw-2856	625	27	wealth	wealth	NOUN
taxlaw-2856	625	28	derived	derive	VERB
taxlaw-2856	625	29	from	from	ADP
taxlaw-2856	625	30	shareholding	shareholding	NOUN
taxlaw-2856	625	31	.	.	PUNCT
taxlaw-2856	626	1	the	the	DET
taxlaw-2856	626	2	only	only	ADJ
taxlaw-2856	626	3	question	question	NOUN
taxlaw-2856	626	4	is	be	AUX
taxlaw-2856	626	5	how	how	SCONJ
taxlaw-2856	626	6	best	good	ADJ
taxlaw-2856	626	7	to	to	PART
taxlaw-2856	626	8	do	do	VERB
taxlaw-2856	626	9	so	so	ADV
taxlaw-2856	626	10	.	.	PUNCT
taxlaw-2856	627	1	in	in	ADP
taxlaw-2856	627	2	the	the	DET
taxlaw-2856	627	3	domestic	domestic	ADJ
taxlaw-2856	627	4	arena	arena	NOUN
taxlaw-2856	627	5	,	,	PUNCT
taxlaw-2856	627	6	the	the	DET
taxlaw-2856	627	7	primary	primary	ADJ
taxlaw-2856	627	8	means	mean	NOUN
taxlaw-2856	627	9	by	by	ADP
taxlaw-2856	627	10	which	which	PRON
taxlaw-2856	627	11	shareholders	shareholder	NOUN
taxlaw-2856	627	12	are	be	AUX
taxlaw-2856	627	13	subject	subject	ADJ
taxlaw-2856	627	14	to	to	ADP
taxlaw-2856	627	15	tax	tax	NOUN
taxlaw-2856	627	16	on	on	ADP
taxlaw-2856	627	17	their	their	PRON
taxlaw-2856	627	18	accession	accession	NOUN
taxlaw-2856	627	19	to	to	ADP
taxlaw-2856	627	20	wealth	wealth	NOUN
taxlaw-2856	627	21	is	be	AUX
taxlaw-2856	627	22	the	the	DET
taxlaw-2856	627	23	corporate	corporate	ADJ
taxlaw-2856	627	24	income	income	NOUN
taxlaw-2856	627	25	tax,119	tax,119	PROPN
taxlaw-2856	627	26	which	which	PRON
taxlaw-2856	627	27	effectively	effectively	ADV
taxlaw-2856	627	28	operates	operate	VERB
taxlaw-2856	627	29	as	as	ADP
taxlaw-2856	627	30	an	an	DET
taxlaw-2856	627	31	indirect	indirect	ADJ
taxlaw-2856	627	32	tax	tax	NOUN
taxlaw-2856	627	33	on	on	ADP
taxlaw-2856	627	34	shareholders.120	shareholders.120	ADV
taxlaw-2856	627	35	however	however	ADV
taxlaw-2856	627	36	,	,	PUNCT
taxlaw-2856	627	37	in	in	ADP
taxlaw-2856	627	38	the	the	DET
taxlaw-2856	627	39	international	international	ADJ
taxlaw-2856	627	40	arena	arena	NOUN
taxlaw-2856	627	41	,	,	PUNCT
taxlaw-2856	627	42	imposing	impose	VERB
taxlaw-2856	627	43	tax	tax	NOUN
taxlaw-2856	627	44	on	on	ADP
taxlaw-2856	627	45	the	the	DET
taxlaw-2856	627	46	corporate	corporate	ADJ
taxlaw-2856	627	47	entity	entity	NOUN
taxlaw-2856	627	48	as	as	ADP
taxlaw-2856	627	49	a	a	DET
taxlaw-2856	627	50	proxy	proxy	NOUN
taxlaw-2856	627	51	for	for	ADP
taxlaw-2856	627	52	taxing	tax	VERB
taxlaw-2856	627	53	individual	individual	ADJ
taxlaw-2856	627	54	shareholders	shareholder	NOUN
taxlaw-2856	627	55	is	be	AUX
taxlaw-2856	627	56	not	not	PART
taxlaw-2856	627	57	a	a	DET
taxlaw-2856	627	58	feasible	feasible	ADJ
taxlaw-2856	627	59	solution	solution	NOUN
taxlaw-2856	627	60	country	country	NOUN
taxlaw-2856	627	61	-	-	PUNCT
taxlaw-2856	627	62	by	by	ADP
taxlaw-2856	627	63	-	-	PUNCT
taxlaw-2856	627	64	country	country	NOUN
taxlaw-2856	627	65	reporting	reporting	NOUN
taxlaw-2856	627	66	.	.	PUNCT
taxlaw-2856	628	1	oecd	oecd	PROPN
taxlaw-2856	628	2	,	,	PUNCT
taxlaw-2856	628	3	oecd	oecd	PROPN
taxlaw-2856	628	4	/	/	SYM
taxlaw-2856	628	5	g20	g20	NOUN
taxlaw-2856	628	6	base	base	NOUN
taxlaw-2856	628	7	erosion	erosion	NOUN
taxlaw-2856	628	8	and	and	CCONJ
taxlaw-2856	628	9	profit	profit	NOUN
taxlaw-2856	628	10	shifting	shift	VERB
taxlaw-2856	628	11	project	project	NOUN
taxlaw-2856	628	12	:	:	PUNCT
taxlaw-2856	628	13	transfer	transfer	VERB
taxlaw-2856	628	14	pricing	pricing	NOUN
taxlaw-2856	628	15	documentation	documentation	NOUN
taxlaw-2856	628	16	and	and	CCONJ
taxlaw-2856	628	17	country	country	NOUN
taxlaw-2856	628	18	-	-	PUNCT
taxlaw-2856	628	19	by	by	ADP
taxlaw-2856	628	20	-	-	PUNCT
taxlaw-2856	628	21	country	country	NOUN
taxlaw-2856	628	22	reporting	reporting	NOUN
taxlaw-2856	628	23	,	,	PUNCT
taxlaw-2856	628	24	action	action	NOUN
taxlaw-2856	628	25	13	13	NUM
taxlaw-2856	628	26	–	–	SYM
taxlaw-2856	628	27	2015	2015	NUM
taxlaw-2856	628	28	final	final	ADJ
taxlaw-2856	628	29	report	report	NOUN
taxlaw-2856	628	30	12	12	NUM
taxlaw-2856	628	31	,	,	PUNCT
taxlaw-2856	628	32	16	16	NUM
taxlaw-2856	628	33	,	,	PUNCT
taxlaw-2856	628	34	29−57	29−57	NUM
taxlaw-2856	628	35	(	(	PUNCT
taxlaw-2856	628	36	2015	2015	NUM
taxlaw-2856	628	37	)	)	PUNCT
taxlaw-2856	628	38	,	,	PUNCT
taxlaw-2856	628	39	http://www.oecd.org/tax/transfer-pricing-documentation-and-country-by-country-reportingaction-13-2015-final-report-9789264241480-en.htm	http://www.oecd.org/tax/transfer-pricing-documentation-and-country-by-country-reportingaction-13-2015-final-report-9789264241480-en.htm	X
taxlaw-2856	629	1	[	[	X
taxlaw-2856	629	2	https://perma.cc/f5cg-ghcl	https://perma.cc/f5cg-ghcl	X
taxlaw-2856	629	3	]	]	X
taxlaw-2856	629	4	.	.	PUNCT
taxlaw-2856	630	1	see	see	VERB
taxlaw-2856	630	2	also	also	ADV
taxlaw-2856	630	3	european	european	PROPN
taxlaw-2856	630	4	commission	commission	PROPN
taxlaw-2856	630	5	,	,	PUNCT
taxlaw-2856	630	6	common	common	ADJ
taxlaw-2856	630	7	consolidated	consolidated	ADJ
taxlaw-2856	630	8	corporate	corporate	ADJ
taxlaw-2856	630	9	tax	tax	NOUN
taxlaw-2856	630	10	base	base	NOUN
taxlaw-2856	630	11	(	(	PUNCT
taxlaw-2856	630	12	2016	2016	NUM
taxlaw-2856	630	13	)	)	PUNCT
taxlaw-2856	630	14	,	,	PUNCT
taxlaw-2856	630	15	available	available	ADJ
taxlaw-2856	630	16	at	at	ADP
taxlaw-2856	630	17	https://ec.europa.eu/taxation_customs/business/company-tax/common-consolidated-corporate-tax-baseccctb_en	https://ec.europa.eu/taxation_customs/business/company-tax/common-consolidated-corporate-tax-baseccctb_en	PROPN
taxlaw-2856	631	1	[	[	X
taxlaw-2856	631	2	https://perma.cc/u7kp-phg3	https://perma.cc/u7kp-phg3	X
taxlaw-2856	631	3	]	]	X
taxlaw-2856	631	4	(	(	PUNCT
taxlaw-2856	631	5	the	the	DET
taxlaw-2856	631	6	european	european	PROPN
taxlaw-2856	631	7	union	union	PROPN
taxlaw-2856	631	8	’s	’s	PART
taxlaw-2856	631	9	proposal	proposal	NOUN
taxlaw-2856	631	10	to	to	PART
taxlaw-2856	631	11	reinstitute	reinstitute	VERB
taxlaw-2856	631	12	the	the	DET
taxlaw-2856	631	13	common	common	ADJ
taxlaw-2856	631	14	consolidated	consolidated	ADJ
taxlaw-2856	631	15	corporate	corporate	ADJ
taxlaw-2856	631	16	tax	tax	NOUN
taxlaw-2856	631	17	base	base	NOUN
taxlaw-2856	631	18	(	(	PUNCT
taxlaw-2856	631	19	ccctb	ccctb	NOUN
taxlaw-2856	631	20	)	)	PUNCT
taxlaw-2856	631	21	)	)	PUNCT
taxlaw-2856	631	22	.	.	PUNCT
taxlaw-2856	632	1	119	119	NUM
taxlaw-2856	632	2	the	the	DET
taxlaw-2856	632	3	text	text	NOUN
taxlaw-2856	632	4	reflects	reflect	VERB
taxlaw-2856	632	5	the	the	DET
taxlaw-2856	632	6	prevailing	prevail	VERB
taxlaw-2856	632	7	view	view	NOUN
taxlaw-2856	632	8	among	among	ADP
taxlaw-2856	632	9	scholars	scholar	NOUN
taxlaw-2856	632	10	—	—	PUNCT
taxlaw-2856	632	11	a	a	DET
taxlaw-2856	632	12	view	view	NOUN
taxlaw-2856	632	13	to	to	ADP
taxlaw-2856	632	14	which	which	PRON
taxlaw-2856	632	15	i	i	PRON
taxlaw-2856	632	16	subscribe	subscribe	VERB
taxlaw-2856	632	17	—	—	PUNCT
taxlaw-2856	632	18	that	that	SCONJ
taxlaw-2856	632	19	,	,	PUNCT
taxlaw-2856	632	20	whatever	whatever	PRON
taxlaw-2856	632	21	the	the	DET
taxlaw-2856	632	22	historical	historical	ADJ
taxlaw-2856	632	23	context	context	NOUN
taxlaw-2856	632	24	in	in	ADP
taxlaw-2856	632	25	which	which	PRON
taxlaw-2856	632	26	it	it	PRON
taxlaw-2856	632	27	arose	arise	VERB
taxlaw-2856	632	28	,	,	PUNCT
taxlaw-2856	632	29	the	the	DET
taxlaw-2856	632	30	corporation	corporation	NOUN
taxlaw-2856	632	31	income	income	NOUN
taxlaw-2856	632	32	tax	tax	NOUN
taxlaw-2856	632	33	today	today	NOUN
taxlaw-2856	632	34	functions	function	NOUN
taxlaw-2856	632	35	as	as	ADP
taxlaw-2856	632	36	an	an	DET
taxlaw-2856	632	37	administratively	administratively	ADV
taxlaw-2856	632	38	convenient	convenient	ADJ
taxlaw-2856	632	39	indirect	indirect	ADJ
taxlaw-2856	632	40	tax	tax	NOUN
taxlaw-2856	632	41	on	on	ADP
taxlaw-2856	632	42	shareholders	shareholder	NOUN
taxlaw-2856	632	43	.	.	PUNCT
taxlaw-2856	633	1	see	see	VERB
taxlaw-2856	633	2	,	,	PUNCT
taxlaw-2856	633	3	e.g.	e.g.	ADV
taxlaw-2856	633	4	,	,	PUNCT
taxlaw-2856	633	5	steven	steven	PROPN
taxlaw-2856	633	6	a.	a.	PROPN
taxlaw-2856	633	7	bank	bank	PROPN
taxlaw-2856	633	8	,	,	PUNCT
taxlaw-2856	633	9	entity	entity	NOUN
taxlaw-2856	633	10	theory	theory	NOUN
taxlaw-2856	633	11	as	as	ADP
taxlaw-2856	633	12	myth	myth	NOUN
taxlaw-2856	633	13	in	in	ADP
taxlaw-2856	633	14	the	the	DET
taxlaw-2856	633	15	origins	origin	NOUN
taxlaw-2856	633	16	of	of	ADP
taxlaw-2856	633	17	the	the	DET
taxlaw-2856	633	18	corporate	corporate	ADJ
taxlaw-2856	633	19	income	income	NOUN
taxlaw-2856	633	20	tax	tax	NOUN
taxlaw-2856	633	21	,	,	PUNCT
taxlaw-2856	633	22	43	43	NUM
taxlaw-2856	633	23	wm	wm	PROPN
taxlaw-2856	633	24	.	.	PROPN
taxlaw-2856	633	25	&	&	CCONJ
taxlaw-2856	633	26	mary	mary	PROPN
taxlaw-2856	633	27	l.	l.	PROPN
taxlaw-2856	633	28	rev	rev	PROPN
taxlaw-2856	633	29	.	.	PROPN
taxlaw-2856	633	30	447	447	NUM
taxlaw-2856	633	31	,	,	PUNCT
taxlaw-2856	633	32	452	452	NUM
taxlaw-2856	633	33	(	(	PUNCT
taxlaw-2856	633	34	2001	2001	NUM
taxlaw-2856	633	35	)	)	PUNCT
taxlaw-2856	633	36	;	;	PUNCT
taxlaw-2856	633	37	steven	steven	PROPN
taxlaw-2856	633	38	a.	a.	PROPN
taxlaw-2856	633	39	bank	bank	PROPN
taxlaw-2856	633	40	,	,	PUNCT
taxlaw-2856	633	41	the	the	DET
taxlaw-2856	633	42	dividend	dividend	NOUN
taxlaw-2856	633	43	divide	divide	NOUN
taxlaw-2856	633	44	in	in	ADP
taxlaw-2856	633	45	anglo	anglo	ADJ
taxlaw-2856	633	46	-	-	PUNCT
taxlaw-2856	633	47	american	american	ADJ
taxlaw-2856	633	48	corporate	corporate	ADJ
taxlaw-2856	633	49	taxation	taxation	NOUN
taxlaw-2856	633	50	,	,	PUNCT
taxlaw-2856	633	51	30	30	NUM
taxlaw-2856	633	52	j.	j.	PROPN
taxlaw-2856	633	53	corp	corp	PROPN
taxlaw-2856	633	54	.	.	PROPN
taxlaw-2856	633	55	l.	l.	PROPN
taxlaw-2856	633	56	1	1	NUM
taxlaw-2856	633	57	,	,	PUNCT
taxlaw-2856	633	58	15–18	15–18	NUM
taxlaw-2856	633	59	(	(	PUNCT
taxlaw-2856	633	60	2004	2004	NUM
taxlaw-2856	633	61	)	)	PUNCT
taxlaw-2856	633	62	;	;	PUNCT
taxlaw-2856	633	63	william	william	PROPN
taxlaw-2856	633	64	b.	b.	PROPN
taxlaw-2856	633	65	barker	barker	PROPN
taxlaw-2856	633	66	,	,	PUNCT
taxlaw-2856	633	67	a	a	DET
taxlaw-2856	633	68	common	common	ADJ
taxlaw-2856	633	69	sense	sense	NOUN
taxlaw-2856	633	70	corporate	corporate	ADJ
taxlaw-2856	633	71	tax	tax	NOUN
taxlaw-2856	633	72	:	:	PUNCT
taxlaw-2856	633	73	the	the	DET
taxlaw-2856	633	74	case	case	NOUN
taxlaw-2856	633	75	for	for	ADP
taxlaw-2856	633	76	a	a	DET
taxlaw-2856	633	77	destination	destination	NOUN
taxlaw-2856	633	78	-	-	PUNCT
taxlaw-2856	633	79	based	base	VERB
taxlaw-2856	633	80	,	,	PUNCT
taxlaw-2856	633	81	cash	cash	NOUN
taxlaw-2856	633	82	-	-	PUNCT
taxlaw-2856	633	83	flow	flow	NOUN
taxlaw-2856	633	84	tax	tax	NOUN
taxlaw-2856	633	85	on	on	ADP
taxlaw-2856	633	86	corporations	corporation	NOUN
taxlaw-2856	633	87	,	,	PUNCT
taxlaw-2856	633	88	61	61	NUM
taxlaw-2856	633	89	cath	cath	NOUN
taxlaw-2856	633	90	.	.	PUNCT
taxlaw-2856	634	1	u.l	u.l	PROPN
taxlaw-2856	634	2	.	.	PROPN
taxlaw-2856	634	3	rev	rev	AUX
taxlaw-2856	634	4	.	.	PROPN
taxlaw-2856	634	5	955	955	NUM
taxlaw-2856	634	6	,	,	PUNCT
taxlaw-2856	634	7	996	996	NUM
taxlaw-2856	634	8	(	(	PUNCT
taxlaw-2856	634	9	2012	2012	NUM
taxlaw-2856	634	10	)	)	PUNCT
taxlaw-2856	634	11	(	(	PUNCT
taxlaw-2856	634	12	describing	describe	VERB
taxlaw-2856	634	13	“	"	PUNCT
taxlaw-2856	634	14	the	the	DET
taxlaw-2856	634	15	widespread	widespread	ADJ
taxlaw-2856	634	16	belief	belief	NOUN
taxlaw-2856	634	17	that	that	SCONJ
taxlaw-2856	634	18	taxing	tax	VERB
taxlaw-2856	634	19	corporations	corporation	NOUN
taxlaw-2856	634	20	offers	offer	VERB
taxlaw-2856	634	21	a	a	DET
taxlaw-2856	634	22	convenient	convenient	ADJ
taxlaw-2856	634	23	and	and	CCONJ
taxlaw-2856	634	24	practical	practical	ADJ
taxlaw-2856	634	25	way	way	NOUN
taxlaw-2856	634	26	of	of	ADP
taxlaw-2856	634	27	indirectly	indirectly	ADV
taxlaw-2856	634	28	taxing	tax	VERB
taxlaw-2856	634	29	corporate	corporate	ADJ
taxlaw-2856	634	30	shareholders	shareholder	NOUN
taxlaw-2856	634	31	.	.	PUNCT
taxlaw-2856	634	32	”	"	PUNCT
taxlaw-2856	634	33	)	)	PUNCT
taxlaw-2856	634	34	;	;	PUNCT
taxlaw-2856	634	35	fleming	fleme	VERB
taxlaw-2856	634	36	et	et	PROPN
taxlaw-2856	634	37	al	al	PROPN
taxlaw-2856	634	38	.	.	PROPN
taxlaw-2856	634	39	,	,	PUNCT
taxlaw-2856	634	40	supra	supra	PROPN
taxlaw-2856	634	41	note	note	VERB
taxlaw-2856	634	42	23	23	NUM
taxlaw-2856	634	43	at	at	ADP
taxlaw-2856	634	44	1693	1693	NUM
taxlaw-2856	634	45	;	;	PUNCT
taxlaw-2856	635	1	graetz	graetz	NOUN
taxlaw-2856	635	2	,	,	PUNCT
taxlaw-2856	635	3	supra	supra	PROPN
taxlaw-2856	635	4	note	note	NOUN
taxlaw-2856	635	5	2	2	NUM
taxlaw-2856	635	6	at	at	ADP
taxlaw-2856	635	7	302–03	302–03	NUM
taxlaw-2856	635	8	;	;	PUNCT
taxlaw-2856	635	9	kleinbard	kleinbard	ADJ
taxlaw-2856	635	10	,	,	PUNCT
taxlaw-2856	635	11	supra	supra	PROPN
taxlaw-2856	635	12	note	note	NOUN
taxlaw-2856	635	13	23	23	NUM
taxlaw-2856	635	14	at	at	ADP
taxlaw-2856	635	15	159	159	NUM
taxlaw-2856	635	16	;	;	PUNCT
taxlaw-2856	635	17	david	david	PROPN
taxlaw-2856	635	18	m.	m.	PROPN
taxlaw-2856	635	19	schizer	schizer	PROPN
taxlaw-2856	635	20	,	,	PUNCT
taxlaw-2856	635	21	between	between	ADP
taxlaw-2856	635	22	scylla	scylla	NOUN
taxlaw-2856	635	23	and	and	CCONJ
taxlaw-2856	635	24	charybdis	charybdis	PROPN
taxlaw-2856	635	25	:	:	PUNCT
taxlaw-2856	635	26	taxing	tax	VERB
taxlaw-2856	635	27	corporations	corporation	NOUN
taxlaw-2856	635	28	or	or	CCONJ
taxlaw-2856	635	29	shareholders	shareholder	NOUN
taxlaw-2856	635	30	(	(	PUNCT
taxlaw-2856	635	31	or	or	CCONJ
taxlaw-2856	635	32	both	both	PRON
taxlaw-2856	635	33	)	)	PUNCT
taxlaw-2856	635	34	,	,	PUNCT
taxlaw-2856	635	35	116	116	NUM
taxlaw-2856	635	36	colum	colum	NOUN
taxlaw-2856	635	37	.	.	PUNCT
taxlaw-2856	636	1	l.	l.	PROPN
taxlaw-2856	636	2	rev	rev	PROPN
taxlaw-2856	636	3	.	.	PROPN
taxlaw-2856	636	4	1849	1849	NUM
taxlaw-2856	636	5	(	(	PUNCT
taxlaw-2856	636	6	2016	2016	NUM
taxlaw-2856	636	7	)	)	PUNCT
taxlaw-2856	636	8	.	.	PUNCT
taxlaw-2856	637	1	support	support	NOUN
taxlaw-2856	637	2	for	for	ADP
taxlaw-2856	637	3	this	this	DET
taxlaw-2856	637	4	view	view	NOUN
taxlaw-2856	637	5	can	can	AUX
taxlaw-2856	637	6	be	be	AUX
taxlaw-2856	637	7	found	find	VERB
taxlaw-2856	637	8	in	in	ADP
taxlaw-2856	637	9	the	the	DET
taxlaw-2856	637	10	fact	fact	NOUN
taxlaw-2856	637	11	that	that	SCONJ
taxlaw-2856	637	12	in	in	ADP
taxlaw-2856	637	13	certain	certain	ADJ
taxlaw-2856	637	14	circumstances	circumstance	NOUN
taxlaw-2856	637	15	,	,	PUNCT
taxlaw-2856	637	16	the	the	DET
taxlaw-2856	637	17	law	law	NOUN
taxlaw-2856	637	18	permits	permit	VERB
taxlaw-2856	637	19	corporations	corporation	NOUN
taxlaw-2856	637	20	and	and	CCONJ
taxlaw-2856	637	21	their	their	PRON
taxlaw-2856	637	22	shareholders	shareholder	NOUN
taxlaw-2856	637	23	to	to	PART
taxlaw-2856	637	24	choose	choose	VERB
taxlaw-2856	637	25	whether	whether	SCONJ
taxlaw-2856	637	26	the	the	DET
taxlaw-2856	637	27	corporation	corporation	NOUN
taxlaw-2856	637	28	will	will	AUX
taxlaw-2856	637	29	pay	pay	VERB
taxlaw-2856	637	30	tax	tax	NOUN
taxlaw-2856	637	31	on	on	ADP
taxlaw-2856	637	32	its	its	PRON
taxlaw-2856	637	33	income	income	NOUN
taxlaw-2856	637	34	or	or	CCONJ
taxlaw-2856	637	35	whether	whether	SCONJ
taxlaw-2856	637	36	the	the	DET
taxlaw-2856	637	37	corporation	corporation	NOUN
taxlaw-2856	637	38	will	will	AUX
taxlaw-2856	637	39	be	be	AUX
taxlaw-2856	637	40	exempt	exempt	ADJ
taxlaw-2856	637	41	from	from	ADP
taxlaw-2856	637	42	tax	tax	NOUN
taxlaw-2856	637	43	and	and	CCONJ
taxlaw-2856	637	44	instead	instead	ADV
taxlaw-2856	637	45	shareholders	shareholder	NOUN
taxlaw-2856	637	46	will	will	AUX
taxlaw-2856	637	47	pay	pay	VERB
taxlaw-2856	637	48	tax	tax	NOUN
taxlaw-2856	637	49	directly	directly	ADV
taxlaw-2856	637	50	on	on	ADP
taxlaw-2856	637	51	their	their	PRON
taxlaw-2856	637	52	proportionate	proportionate	ADJ
taxlaw-2856	637	53	share	share	NOUN
taxlaw-2856	637	54	of	of	ADP
taxlaw-2856	637	55	the	the	DET
taxlaw-2856	637	56	corporation	corporation	NOUN
taxlaw-2856	637	57	’s	’s	PART
taxlaw-2856	637	58	income	income	NOUN
taxlaw-2856	637	59	.	.	PUNCT
taxlaw-2856	638	1	i.r.c	i.r.c	PROPN
taxlaw-2856	638	2	.	.	PUNCT
taxlaw-2856	639	1	§	§	PROPN
taxlaw-2856	639	2	§	§	PROPN
taxlaw-2856	639	3	1361–79	1361–79	PROPN
taxlaw-2856	639	4	(	(	PUNCT
taxlaw-2856	639	5	s	s	NOUN
taxlaw-2856	639	6	corporations	corporation	NOUN
taxlaw-2856	639	7	)	)	PUNCT
taxlaw-2856	639	8	.	.	PUNCT
taxlaw-2856	640	1	see	see	VERB
taxlaw-2856	640	2	also	also	ADV
taxlaw-2856	640	3	the	the	DET
taxlaw-2856	640	4	“	"	PUNCT
taxlaw-2856	640	5	check	check	VERB
taxlaw-2856	640	6	-	-	PUNCT
taxlaw-2856	640	7	the	the	DET
taxlaw-2856	640	8	-	-	PUNCT
taxlaw-2856	640	9	box	box	NOUN
taxlaw-2856	640	10	”	"	PUNCT
taxlaw-2856	640	11	rules	rule	NOUN
taxlaw-2856	640	12	that	that	PRON
taxlaw-2856	640	13	apply	apply	VERB
taxlaw-2856	640	14	to	to	ADP
taxlaw-2856	640	15	limited	limit	VERB
taxlaw-2856	640	16	liability	liability	NOUN
taxlaw-2856	640	17	companies	company	NOUN
taxlaw-2856	640	18	(	(	PUNCT
taxlaw-2856	640	19	llcs	llcs	NOUN
taxlaw-2856	640	20	)	)	PUNCT
taxlaw-2856	640	21	and	and	CCONJ
taxlaw-2856	640	22	certain	certain	ADJ
taxlaw-2856	640	23	other	other	ADJ
taxlaw-2856	640	24	entities	entity	NOUN
taxlaw-2856	640	25	.	.	PUNCT
taxlaw-2856	641	1	treas	trea	NOUN
taxlaw-2856	641	2	.	.	PUNCT
taxlaw-2856	642	1	reg	reg	PROPN
taxlaw-2856	642	2	.	.	PUNCT
taxlaw-2856	643	1	§	§	PROPN
taxlaw-2856	643	2	301.7701–3	301.7701–3	PROPN
taxlaw-2856	643	3	.	.	PUNCT
taxlaw-2856	644	1	for	for	ADP
taxlaw-2856	644	2	other	other	ADJ
taxlaw-2856	644	3	views	view	NOUN
taxlaw-2856	644	4	,	,	PUNCT
taxlaw-2856	644	5	see	see	VERB
taxlaw-2856	644	6	avi	avi	NOUN
taxlaw-2856	644	7	-	-	PUNCT
taxlaw-2856	644	8	yonah	yonah	ADJ
taxlaw-2856	644	9	,	,	PUNCT
taxlaw-2856	644	10	supra	supra	PROPN
taxlaw-2856	644	11	note	note	NOUN
taxlaw-2856	644	12	27	27	NUM
taxlaw-2856	644	13	at	at	ADP
taxlaw-2856	644	14	1025–26	1025–26	NUM
taxlaw-2856	644	15	;	;	PUNCT
taxlaw-2856	644	16	jane	jane	PROPN
taxlaw-2856	644	17	g.	g.	PROPN
taxlaw-2856	644	18	granville	granville	PROPN
taxlaw-2856	644	19	,	,	PUNCT
taxlaw-2856	644	20	the	the	DET
taxlaw-2856	644	21	corporate	corporate	ADJ
taxlaw-2856	644	22	income	income	NOUN
taxlaw-2856	644	23	tax	tax	NOUN
taxlaw-2856	644	24	:	:	PUNCT
taxlaw-2856	644	25	a	a	DET
taxlaw-2856	644	26	persistent	persistent	ADJ
taxlaw-2856	644	27	challenge	challenge	NOUN
taxlaw-2856	644	28	,	,	PUNCT
taxlaw-2856	644	29	11	11	NUM
taxlaw-2856	644	30	fla	fla	NOUN
taxlaw-2856	644	31	.	.	PUNCT
taxlaw-2856	645	1	tax	tax	PROPN
taxlaw-2856	645	2	rev	rev	PROPN
taxlaw-2856	645	3	.	.	PROPN
taxlaw-2856	645	4	73	73	NUM
taxlaw-2856	645	5	(	(	PUNCT
taxlaw-2856	645	6	2011	2011	NUM
taxlaw-2856	645	7	)	)	PUNCT
taxlaw-2856	645	8	;	;	PUNCT
taxlaw-2856	645	9	marjorie	marjorie	PROPN
taxlaw-2856	645	10	kornhauser	kornhauser	PROPN
taxlaw-2856	645	11	,	,	PUNCT
taxlaw-2856	645	12	corporate	corporate	ADJ
taxlaw-2856	645	13	regulation	regulation	NOUN
taxlaw-2856	645	14	and	and	CCONJ
taxlaw-2856	645	15	the	the	DET
taxlaw-2856	645	16	origins	origin	NOUN
taxlaw-2856	645	17	of	of	ADP
taxlaw-2856	645	18	the	the	DET
taxlaw-2856	645	19	corporate	corporate	ADJ
taxlaw-2856	645	20	income	income	NOUN
taxlaw-2856	645	21	tax	tax	NOUN
taxlaw-2856	645	22	,	,	PUNCT
taxlaw-2856	645	23	66	66	NUM
taxlaw-2856	645	24	ind	ind	NOUN
taxlaw-2856	645	25	.	.	PUNCT
taxlaw-2856	646	1	l.j	l.j	PROPN
taxlaw-2856	646	2	.	.	PROPN
taxlaw-2856	647	1	53	53	NUM
taxlaw-2856	647	2	(	(	PUNCT
taxlaw-2856	647	3	1990	1990	NUM
taxlaw-2856	647	4	)	)	PUNCT
taxlaw-2856	648	1	;	;	PUNCT
taxlaw-2856	648	2	marian	marian	PROPN
taxlaw-2856	648	3	,	,	PUNCT
taxlaw-2856	648	4	supra	supra	PROPN
taxlaw-2856	648	5	note	note	NOUN
taxlaw-2856	648	6	1	1	NUM
taxlaw-2856	648	7	at	at	ADP
taxlaw-2856	648	8	1647	1647	NUM
taxlaw-2856	648	9	;	;	PUNCT
taxlaw-2856	648	10	ajay	ajay	PROPN
taxlaw-2856	648	11	k.	k.	PROPN
taxlaw-2856	648	12	mehrotra	mehrotra	PROPN
taxlaw-2856	648	13	,	,	PUNCT
taxlaw-2856	648	14	the	the	DET
taxlaw-2856	648	15	public	public	ADJ
taxlaw-2856	648	16	control	control	NOUN
taxlaw-2856	648	17	of	of	ADP
taxlaw-2856	648	18	corporate	corporate	ADJ
taxlaw-2856	648	19	power	power	NOUN
taxlaw-2856	648	20	:	:	PUNCT
taxlaw-2856	648	21	revisiting	revisit	VERB
taxlaw-2856	648	22	the	the	DET
taxlaw-2856	648	23	1909	1909	NUM
taxlaw-2856	648	24	u.s	u.s	PROPN
taxlaw-2856	648	25	.	.	PROPN
taxlaw-2856	648	26	corporate	corporate	ADJ
taxlaw-2856	648	27	tax	tax	NOUN
taxlaw-2856	648	28	from	from	ADP
taxlaw-2856	648	29	a	a	DET
taxlaw-2856	648	30	comparative	comparative	ADJ
taxlaw-2856	648	31	perspective	perspective	NOUN
taxlaw-2856	648	32	,	,	PUNCT
taxlaw-2856	648	33	11	11	NUM
taxlaw-2856	648	34	theoretical	theoretical	ADJ
taxlaw-2856	648	35	inquiries	inquiry	NOUN
taxlaw-2856	648	36	in	in	ADP
taxlaw-2856	648	37	l.	l.	PROPN
taxlaw-2856	648	38	497	497	NUM
taxlaw-2856	648	39	,	,	PUNCT
taxlaw-2856	648	40	510	510	NUM
taxlaw-2856	648	41	(	(	PUNCT
taxlaw-2856	648	42	2010	2010	NUM
taxlaw-2856	648	43	)	)	PUNCT
taxlaw-2856	648	44	.	.	PUNCT
taxlaw-2856	649	1	under	under	ADP
taxlaw-2856	649	2	current	current	ADJ
taxlaw-2856	649	3	law	law	NOUN
taxlaw-2856	649	4	,	,	PUNCT
taxlaw-2856	649	5	shareholders	shareholder	NOUN
taxlaw-2856	649	6	,	,	PUNCT
taxlaw-2856	649	7	in	in	ADP
taxlaw-2856	649	8	addition	addition	NOUN
taxlaw-2856	649	9	to	to	ADP
taxlaw-2856	649	10	bearing	bear	VERB
taxlaw-2856	649	11	the	the	DET
taxlaw-2856	649	12	indirect	indirect	ADJ
taxlaw-2856	649	13	corporate	corporate	ADJ
taxlaw-2856	649	14	-	-	PUNCT
taxlaw-2856	649	15	level	level	NOUN
taxlaw-2856	649	16	tax	tax	NOUN
taxlaw-2856	649	17	,	,	PUNCT
taxlaw-2856	649	18	bear	bear	VERB
taxlaw-2856	649	19	an	an	DET
taxlaw-2856	649	20	additional	additional	ADJ
taxlaw-2856	649	21	shareholder	shareholder	NOUN
taxlaw-2856	649	22	-	-	PUNCT
taxlaw-2856	649	23	level	level	NOUN
taxlaw-2856	649	24	tax	tax	NOUN
taxlaw-2856	649	25	when	when	SCONJ
taxlaw-2856	649	26	they	they	PRON
taxlaw-2856	649	27	receive	receive	VERB
taxlaw-2856	649	28	dividends	dividend	NOUN
taxlaw-2856	649	29	or	or	CCONJ
taxlaw-2856	649	30	sell	sell	VERB
taxlaw-2856	649	31	their	their	PRON
taxlaw-2856	649	32	shares	share	NOUN
taxlaw-2856	649	33	,	,	PUNCT
taxlaw-2856	649	34	although	although	SCONJ
taxlaw-2856	649	35	the	the	DET
taxlaw-2856	649	36	shareholderlevel	shareholderlevel	NOUN
taxlaw-2856	649	37	tax	tax	NOUN
taxlaw-2856	649	38	rate	rate	NOUN
taxlaw-2856	649	39	is	be	AUX
taxlaw-2856	649	40	considerably	considerably	ADV
taxlaw-2856	649	41	less	less	ADJ
taxlaw-2856	649	42	that	that	SCONJ
taxlaw-2856	649	43	the	the	DET
taxlaw-2856	649	44	rate	rate	NOUN
taxlaw-2856	649	45	to	to	PART
taxlaw-2856	649	46	which	which	PRON
taxlaw-2856	649	47	individuals	individual	NOUN
taxlaw-2856	649	48	are	be	AUX
taxlaw-2856	649	49	ordinarily	ordinarily	ADV
taxlaw-2856	649	50	subject	subject	ADJ
taxlaw-2856	649	51	.	.	PUNCT
taxlaw-2856	649	52	i.r.c	i.r.c	NOUN
taxlaw-2856	649	53	.	.	PUNCT
taxlaw-2856	650	1	§	§	PROPN
taxlaw-2856	650	2	§	§	PROPN
taxlaw-2856	650	3	1(h)(11	1(h)(11	NUM
taxlaw-2856	650	4	)	)	PUNCT
taxlaw-2856	650	5	,	,	PUNCT
taxlaw-2856	650	6	61(a)(7	61(a)(7	NUM
taxlaw-2856	650	7	)	)	PUNCT
taxlaw-2856	650	8	.	.	PUNCT
taxlaw-2856	651	1	the	the	DET
taxlaw-2856	651	2	result	result	NOUN
taxlaw-2856	651	3	is	be	AUX
taxlaw-2856	651	4	a	a	DET
taxlaw-2856	651	5	“	"	PUNCT
taxlaw-2856	651	6	partially	partially	ADV
taxlaw-2856	651	7	integrated	integrate	VERB
taxlaw-2856	651	8	”	"	PUNCT
taxlaw-2856	651	9	corporate	corporate	ADJ
taxlaw-2856	651	10	tax	tax	NOUN
taxlaw-2856	651	11	structure	structure	NOUN
taxlaw-2856	651	12	.	.	PUNCT
taxlaw-2856	652	1	however	however	ADV
taxlaw-2856	652	2	,	,	PUNCT
taxlaw-2856	652	3	a	a	DET
taxlaw-2856	652	4	comprehensive	comprehensive	ADJ
taxlaw-2856	652	5	analysis	analysis	NOUN
taxlaw-2856	652	6	of	of	ADP
taxlaw-2856	652	7	the	the	DET
taxlaw-2856	652	8	corporate	corporate	ADJ
taxlaw-2856	652	9	tax	tax	NOUN
taxlaw-2856	652	10	structure	structure	NOUN
taxlaw-2856	652	11	and	and	CCONJ
taxlaw-2856	652	12	a	a	DET
taxlaw-2856	652	13	comparison	comparison	NOUN
taxlaw-2856	652	14	among	among	ADP
taxlaw-2856	652	15	integrated	integrate	VERB
taxlaw-2856	652	16	,	,	PUNCT
taxlaw-2856	652	17	partially	partially	ADV
taxlaw-2856	652	18	integrated	integrate	VERB
taxlaw-2856	652	19	,	,	PUNCT
taxlaw-2856	652	20	and	and	CCONJ
taxlaw-2856	652	21	double	double	ADJ
taxlaw-2856	652	22	(	(	PUNCT
taxlaw-2856	652	23	or	or	CCONJ
taxlaw-2856	652	24	“	"	PUNCT
taxlaw-2856	652	25	classic	classic	ADJ
taxlaw-2856	652	26	”	"	PUNCT
taxlaw-2856	652	27	)	)	PUNCT
taxlaw-2856	652	28	tax	tax	NOUN
taxlaw-2856	652	29	systems	system	NOUN
taxlaw-2856	652	30	is	be	AUX
taxlaw-2856	652	31	beyond	beyond	ADP
taxlaw-2856	652	32	the	the	DET
taxlaw-2856	652	33	scope	scope	NOUN
taxlaw-2856	652	34	of	of	ADP
taxlaw-2856	652	35	this	this	DET
taxlaw-2856	652	36	article	article	NOUN
taxlaw-2856	652	37	.	.	PUNCT
taxlaw-2856	653	1	see	see	VERB
taxlaw-2856	653	2	generally	generally	ADV
taxlaw-2856	653	3	karen	karen	PROPN
taxlaw-2856	653	4	c.	c.	PROPN
taxlaw-2856	653	5	burke	burke	PROPN
taxlaw-2856	653	6	,	,	PUNCT
taxlaw-2856	653	7	federal	federal	ADJ
taxlaw-2856	653	8	income	income	NOUN
taxlaw-2856	653	9	taxation	taxation	NOUN
taxlaw-2856	653	10	of	of	ADP
taxlaw-2856	653	11	corporations	corporation	NOUN
taxlaw-2856	653	12	and	and	CCONJ
taxlaw-2856	653	13	shareholders	shareholder	NOUN
taxlaw-2856	653	14	388–403	388–403	NUM
taxlaw-2856	653	15	(	(	PUNCT
taxlaw-2856	653	16	2003	2003	NUM
taxlaw-2856	653	17	)	)	PUNCT
taxlaw-2856	653	18	.	.	PUNCT
taxlaw-2856	654	1	120	120	NUM
taxlaw-2856	655	1	it	it	PRON
taxlaw-2856	655	2	is	be	AUX
taxlaw-2856	655	3	important	important	ADJ
taxlaw-2856	655	4	to	to	PART
taxlaw-2856	655	5	distinguish	distinguish	VERB
taxlaw-2856	655	6	between	between	ADP
taxlaw-2856	655	7	the	the	DET
taxlaw-2856	655	8	nature	nature	NOUN
taxlaw-2856	655	9	of	of	ADP
taxlaw-2856	655	10	a	a	DET
taxlaw-2856	655	11	tax	tax	NOUN
taxlaw-2856	655	12	as	as	ADP
taxlaw-2856	655	13	direct	direct	ADJ
taxlaw-2856	655	14	or	or	CCONJ
taxlaw-2856	655	15	indirect	indirect	ADJ
taxlaw-2856	655	16	and	and	CCONJ
taxlaw-2856	655	17	the	the	DET
taxlaw-2856	655	18	incidence	incidence	NOUN
taxlaw-2856	655	19	of	of	ADP
taxlaw-2856	655	20	the	the	DET
taxlaw-2856	655	21	tax	tax	NOUN
taxlaw-2856	655	22	.	.	PUNCT
taxlaw-2856	656	1	the	the	DET
taxlaw-2856	656	2	corporate	corporate	ADJ
taxlaw-2856	656	3	income	income	NOUN
taxlaw-2856	656	4	tax	tax	NOUN
taxlaw-2856	656	5	is	be	AUX
taxlaw-2856	656	6	an	an	DET
taxlaw-2856	656	7	indirect	indirect	ADJ
taxlaw-2856	656	8	tax	tax	NOUN
taxlaw-2856	656	9	on	on	ADP
taxlaw-2856	656	10	shareholders	shareholder	NOUN
taxlaw-2856	656	11	because	because	SCONJ
taxlaw-2856	656	12	its	its	PRON
taxlaw-2856	656	13	immediate	immediate	ADJ
taxlaw-2856	656	14	effect	effect	NOUN
taxlaw-2856	656	15	is	be	AUX
taxlaw-2856	656	16	to	to	PART
taxlaw-2856	656	17	reduce	reduce	VERB
taxlaw-2856	656	18	the	the	DET
taxlaw-2856	656	19	after	after	ADP
taxlaw-2856	656	20	-	-	PUNCT
taxlaw-2856	656	21	tax	tax	NOUN
taxlaw-2856	656	22	profit	profit	NOUN
taxlaw-2856	656	23	available	available	ADJ
taxlaw-2856	656	24	for	for	ADP
taxlaw-2856	656	25	distribution	distribution	NOUN
taxlaw-2856	656	26	to	to	ADP
taxlaw-2856	656	27	shareholders	shareholder	NOUN
taxlaw-2856	656	28	.	.	PUNCT
taxlaw-2856	657	1	with	with	ADP
taxlaw-2856	657	2	regard	regard	NOUN
taxlaw-2856	657	3	to	to	ADP
taxlaw-2856	657	4	the	the	DET
taxlaw-2856	657	5	incidence	incidence	NOUN
taxlaw-2856	657	6	of	of	ADP
taxlaw-2856	657	7	the	the	DET
taxlaw-2856	657	8	tax	tax	NOUN
taxlaw-2856	657	9	,	,	PUNCT
taxlaw-2856	657	10	the	the	DET
taxlaw-2856	657	11	corporate	corporate	ADJ
taxlaw-2856	657	12	income	income	NOUN
taxlaw-2856	657	13	tax	tax	NOUN
taxlaw-2856	657	14	may	may	AUX
taxlaw-2856	657	15	affect	affect	VERB
taxlaw-2856	657	16	the	the	DET
taxlaw-2856	657	17	supply	supply	NOUN
taxlaw-2856	657	18	and	and	CCONJ
taxlaw-2856	657	19	demand	demand	NOUN
taxlaw-2856	657	20	curves	curve	NOUN
taxlaw-2856	657	21	for	for	ADP
taxlaw-2856	657	22	goods	good	NOUN
taxlaw-2856	657	23	,	,	PUNCT
taxlaw-2856	657	24	services	service	NOUN
taxlaw-2856	657	25	,	,	PUNCT
taxlaw-2856	657	26	and	and	CCONJ
taxlaw-2856	657	27	capital	capital	NOUN
taxlaw-2856	657	28	,	,	PUNCT
taxlaw-2856	657	29	and	and	CCONJ
taxlaw-2856	657	30	if	if	SCONJ
taxlaw-2856	657	31	so	so	ADV
taxlaw-2856	657	32	then	then	ADV
taxlaw-2856	657	33	individuals	individual	NOUN
taxlaw-2856	657	34	other	other	ADJ
taxlaw-2856	657	35	than	than	ADP
taxlaw-2856	657	36	shareholders	shareholder	NOUN
taxlaw-2856	657	37	may	may	AUX
taxlaw-2856	657	38	bear	bear	VERB
taxlaw-2856	657	39	the	the	DET
taxlaw-2856	657	40	ultimate	ultimate	ADJ
taxlaw-2856	657	41	economic	economic	ADJ
taxlaw-2856	657	42	burden	burden	NOUN
taxlaw-2856	657	43	.	.	PUNCT
taxlaw-2856	658	1	however	however	ADV
taxlaw-2856	658	2	,	,	PUNCT
taxlaw-2856	658	3	this	this	PRON
taxlaw-2856	658	4	is	be	AUX
taxlaw-2856	658	5	true	true	ADJ
taxlaw-2856	658	6	also	also	ADV
taxlaw-2856	658	7	with	with	ADP
taxlaw-2856	658	8	regard	regard	NOUN
taxlaw-2856	658	9	to	to	ADP
taxlaw-2856	658	10	a	a	DET
taxlaw-2856	658	11	tax	tax	NOUN
taxlaw-2856	658	12	imposed	impose	VERB
taxlaw-2856	658	13	directly	directly	ADV
taxlaw-2856	658	14	on	on	ADP
taxlaw-2856	658	15	shareholders	shareholder	NOUN
taxlaw-2856	658	16	,	,	PUNCT
taxlaw-2856	658	17	as	as	SCONJ
taxlaw-2856	658	18	it	it	PRON
taxlaw-2856	658	19	is	be	AUX
taxlaw-2856	658	20	with	with	ADP
taxlaw-2856	658	21	regard	regard	NOUN
taxlaw-2856	658	22	to	to	ADP
taxlaw-2856	658	23	a	a	DET
taxlaw-2856	658	24	tax	tax	NOUN
taxlaw-2856	658	25	imposed	impose	VERB
taxlaw-2856	658	26	directly	directly	ADV
taxlaw-2856	658	27	on	on	ADP
taxlaw-2856	658	28	wage	wage	NOUN
taxlaw-2856	658	29	earners	earner	NOUN
taxlaw-2856	658	30	and	and	CCONJ
taxlaw-2856	658	31	so	so	ADV
taxlaw-2856	658	32	forth	forth	ADV
taxlaw-2856	658	33	.	.	PUNCT
taxlaw-2856	659	1	see	see	VERB
taxlaw-2856	659	2	generally	generally	ADV
taxlaw-2856	659	3	david	david	PROPN
taxlaw-2856	659	4	elkins	elkins	PROPN
taxlaw-2856	659	5	,	,	PUNCT
taxlaw-2856	659	6	behind	behind	ADP
taxlaw-2856	659	7	the	the	DET
taxlaw-2856	659	8	scenes	scene	NOUN
taxlaw-2856	659	9	of	of	ADP
taxlaw-2856	659	10	corporate	corporate	ADJ
taxlaw-2856	659	11	taxation	taxation	NOUN
taxlaw-2856	659	12	10–12	10–12	NUM
taxlaw-2856	659	13	(	(	PUNCT
taxlaw-2856	659	14	2013	2013	NUM
taxlaw-2856	659	15	)	)	PUNCT
taxlaw-2856	659	16	.	.	PUNCT
taxlaw-2856	660	1	2017	2017	NUM
taxlaw-2856	660	2	]	]	PUNCT
taxlaw-2856	660	3	the	the	DET
taxlaw-2856	660	4	myth	myth	NOUN
taxlaw-2856	660	5	of	of	ADP
taxlaw-2856	660	6	corporate	corporate	ADJ
taxlaw-2856	660	7	tax	tax	NOUN
taxlaw-2856	660	8	residence	residence	NOUN
taxlaw-2856	660	9	31	31	NUM
taxlaw-2856	660	10	to	to	ADP
taxlaw-2856	660	11	the	the	DET
taxlaw-2856	660	12	problem	problem	NOUN
taxlaw-2856	660	13	of	of	ADP
taxlaw-2856	660	14	taxing	tax	VERB
taxlaw-2856	660	15	shareholders	shareholder	NOUN
taxlaw-2856	660	16	’	'	PUNCT
taxlaw-2856	660	17	accession	accession	NOUN
taxlaw-2856	660	18	to	to	ADP
taxlaw-2856	660	19	wealth	wealth	NOUN
taxlaw-2856	660	20	.	.	PUNCT
taxlaw-2856	661	1	in	in	ADP
taxlaw-2856	661	2	order	order	NOUN
taxlaw-2856	661	3	to	to	PART
taxlaw-2856	661	4	reach	reach	VERB
taxlaw-2856	661	5	the	the	DET
taxlaw-2856	661	6	income	income	NOUN
taxlaw-2856	661	7	of	of	ADP
taxlaw-2856	661	8	all	all	DET
taxlaw-2856	661	9	resident	resident	ADJ
taxlaw-2856	661	10	individuals	individual	NOUN
taxlaw-2856	661	11	,	,	PUNCT
taxlaw-2856	661	12	a	a	DET
taxlaw-2856	661	13	country	country	NOUN
taxlaw-2856	661	14	would	would	AUX
taxlaw-2856	661	15	need	need	VERB
taxlaw-2856	661	16	to	to	PART
taxlaw-2856	661	17	tax	tax	VERB
taxlaw-2856	661	18	the	the	DET
taxlaw-2856	661	19	worldwide	worldwide	ADJ
taxlaw-2856	661	20	income	income	NOUN
taxlaw-2856	661	21	of	of	ADP
taxlaw-2856	661	22	every	every	DET
taxlaw-2856	661	23	corporation	corporation	NOUN
taxlaw-2856	661	24	on	on	ADP
taxlaw-2856	661	25	the	the	DET
taxlaw-2856	661	26	planet	planet	NOUN
taxlaw-2856	661	27	,	,	PUNCT
taxlaw-2856	661	28	or	or	CCONJ
taxlaw-2856	661	29	at	at	ADP
taxlaw-2856	661	30	least	least	ADJ
taxlaw-2856	661	31	of	of	ADP
taxlaw-2856	661	32	every	every	DET
taxlaw-2856	661	33	corporation	corporation	NOUN
taxlaw-2856	661	34	with	with	ADP
taxlaw-2856	661	35	at	at	ADV
taxlaw-2856	661	36	least	least	ADV
taxlaw-2856	661	37	one	one	NUM
taxlaw-2856	661	38	domestic	domestic	ADJ
taxlaw-2856	661	39	shareholder	shareholder	NOUN
taxlaw-2856	661	40	.	.	PUNCT
taxlaw-2856	662	1	even	even	ADV
taxlaw-2856	662	2	if	if	SCONJ
taxlaw-2856	662	3	it	it	PRON
taxlaw-2856	662	4	were	be	AUX
taxlaw-2856	662	5	within	within	ADP
taxlaw-2856	662	6	the	the	DET
taxlaw-2856	662	7	power	power	NOUN
taxlaw-2856	662	8	of	of	ADP
taxlaw-2856	662	9	a	a	DET
taxlaw-2856	662	10	country	country	NOUN
taxlaw-2856	662	11	to	to	PART
taxlaw-2856	662	12	impose	impose	VERB
taxlaw-2856	662	13	and	and	CCONJ
taxlaw-2856	662	14	enforce	enforce	VERB
taxlaw-2856	662	15	a	a	DET
taxlaw-2856	662	16	worldwide	worldwide	ADJ
taxlaw-2856	662	17	corporate	corporate	ADJ
taxlaw-2856	662	18	income	income	NOUN
taxlaw-2856	662	19	tax	tax	NOUN
taxlaw-2856	662	20	,	,	PUNCT
taxlaw-2856	662	21	such	such	DET
taxlaw-2856	662	22	a	a	DET
taxlaw-2856	662	23	tax	tax	NOUN
taxlaw-2856	662	24	would	would	AUX
taxlaw-2856	662	25	constitute	constitute	VERB
taxlaw-2856	662	26	unjustifiable	unjustifiable	ADJ
taxlaw-2856	662	27	overreaching	overreaching	NOUN
taxlaw-2856	662	28	.	.	PUNCT
taxlaw-2856	663	1	current	current	ADJ
taxlaw-2856	663	2	law	law	NOUN
taxlaw-2856	663	3	does	do	AUX
taxlaw-2856	663	4	not	not	PART
taxlaw-2856	663	5	attempt	attempt	VERB
taxlaw-2856	663	6	to	to	PART
taxlaw-2856	663	7	tax	tax	VERB
taxlaw-2856	663	8	the	the	DET
taxlaw-2856	663	9	foreign	foreign	ADJ
taxlaw-2856	663	10	-	-	PUNCT
taxlaw-2856	663	11	source	source	NOUN
taxlaw-2856	663	12	income	income	NOUN
taxlaw-2856	663	13	of	of	ADP
taxlaw-2856	663	14	all	all	DET
taxlaw-2856	663	15	corporations	corporation	NOUN
taxlaw-2856	663	16	.	.	PUNCT
taxlaw-2856	664	1	121	121	NUM
taxlaw-2856	664	2	instead	instead	ADV
taxlaw-2856	664	3	,	,	PUNCT
taxlaw-2856	664	4	it	it	PRON
taxlaw-2856	664	5	distinguishes	distinguish	VERB
taxlaw-2856	664	6	between	between	ADP
taxlaw-2856	664	7	corporations	corporation	NOUN
taxlaw-2856	664	8	that	that	SCONJ
taxlaw-2856	664	9	it	it	PRON
taxlaw-2856	664	10	categorizes	categorize	VERB
taxlaw-2856	664	11	as	as	ADP
taxlaw-2856	664	12	“	"	PUNCT
taxlaw-2856	664	13	domestic	domestic	ADJ
taxlaw-2856	664	14	”	"	PUNCT
taxlaw-2856	664	15	and	and	CCONJ
taxlaw-2856	664	16	those	those	PRON
taxlaw-2856	664	17	that	that	PRON
taxlaw-2856	664	18	it	it	PRON
taxlaw-2856	664	19	categorizes	categorize	VERB
taxlaw-2856	664	20	as	as	ADP
taxlaw-2856	664	21	“	"	PUNCT
taxlaw-2856	664	22	foreign	foreign	ADJ
taxlaw-2856	664	23	,	,	PUNCT
taxlaw-2856	664	24	”	"	PUNCT
taxlaw-2856	664	25	and	and	CCONJ
taxlaw-2856	664	26	then	then	ADV
taxlaw-2856	664	27	imposes	impose	VERB
taxlaw-2856	664	28	tax	tax	NOUN
taxlaw-2856	664	29	on	on	ADP
taxlaw-2856	664	30	the	the	DET
taxlaw-2856	664	31	worldwide	worldwide	ADJ
taxlaw-2856	664	32	income	income	NOUN
taxlaw-2856	664	33	of	of	ADP
taxlaw-2856	664	34	the	the	DET
taxlaw-2856	664	35	former	former	ADJ
taxlaw-2856	664	36	and	and	CCONJ
taxlaw-2856	664	37	on	on	ADP
taxlaw-2856	664	38	the	the	DET
taxlaw-2856	664	39	domestic	domestic	ADJ
taxlaw-2856	664	40	-	-	PUNCT
taxlaw-2856	664	41	source	source	NOUN
taxlaw-2856	664	42	income	income	NOUN
taxlaw-2856	664	43	of	of	ADP
taxlaw-2856	664	44	the	the	DET
taxlaw-2856	664	45	latter.122	latter.122	PROPN
taxlaw-2856	664	46	however	however	ADV
taxlaw-2856	664	47	,	,	PUNCT
taxlaw-2856	664	48	this	this	DET
taxlaw-2856	664	49	approach	approach	NOUN
taxlaw-2856	664	50	is	be	AUX
taxlaw-2856	664	51	both	both	PRON
taxlaw-2856	664	52	over	over	ADP
taxlaw-2856	664	53	-	-	PUNCT
taxlaw-2856	664	54	inclusive	inclusive	ADJ
taxlaw-2856	664	55	and	and	CCONJ
taxlaw-2856	664	56	under	under	NOUN
taxlaw-2856	664	57	-	-	PUNCT
taxlaw-2856	664	58	inclusive	inclusive	NOUN
taxlaw-2856	664	59	.	.	PUNCT
taxlaw-2856	665	1	it	it	PRON
taxlaw-2856	665	2	is	be	AUX
taxlaw-2856	665	3	over	over	ADP
taxlaw-2856	665	4	-	-	PUNCT
taxlaw-2856	665	5	inclusive	inclusive	NOUN
taxlaw-2856	665	6	because	because	SCONJ
taxlaw-2856	665	7	nonresidents	nonresident	NOUN
taxlaw-2856	665	8	who	who	PRON
taxlaw-2856	665	9	hold	hold	VERB
taxlaw-2856	665	10	shares	share	NOUN
taxlaw-2856	665	11	in	in	ADP
taxlaw-2856	665	12	“	"	PUNCT
taxlaw-2856	665	13	domestic	domestic	ADJ
taxlaw-2856	665	14	corporations	corporation	NOUN
taxlaw-2856	665	15	”	"	PUNCT
taxlaw-2856	665	16	are	be	AUX
taxlaw-2856	665	17	effectively	effectively	ADV
taxlaw-2856	665	18	subject	subject	ADJ
taxlaw-2856	665	19	to	to	ADP
taxlaw-2856	665	20	tax	tax	NOUN
taxlaw-2856	665	21	on	on	ADP
taxlaw-2856	665	22	their	their	PRON
taxlaw-2856	665	23	worldwide	worldwide	ADJ
taxlaw-2856	665	24	income	income	NOUN
taxlaw-2856	665	25	.	.	PUNCT
taxlaw-2856	666	1	it	it	PRON
taxlaw-2856	666	2	is	be	AUX
taxlaw-2856	666	3	under	under	ADP
taxlaw-2856	666	4	-	-	PUNCT
taxlaw-2856	666	5	inclusive	inclusive	ADJ
taxlaw-2856	666	6	because	because	SCONJ
taxlaw-2856	666	7	residents	resident	NOUN
taxlaw-2856	666	8	who	who	PRON
taxlaw-2856	666	9	hold	hold	VERB
taxlaw-2856	666	10	shares	share	NOUN
taxlaw-2856	666	11	in	in	ADP
taxlaw-2856	666	12	“	"	PUNCT
taxlaw-2856	666	13	foreign	foreign	ADJ
taxlaw-2856	666	14	corporations	corporation	NOUN
taxlaw-2856	666	15	”	"	PUNCT
taxlaw-2856	666	16	are	be	AUX
taxlaw-2856	666	17	effectively	effectively	ADV
taxlaw-2856	666	18	subject	subject	ADJ
taxlaw-2856	666	19	to	to	ADP
taxlaw-2856	666	20	tax	tax	NOUN
taxlaw-2856	666	21	only	only	ADV
taxlaw-2856	666	22	on	on	ADP
taxlaw-2856	666	23	their	their	PRON
taxlaw-2856	666	24	u.s.-source	u.s.-source	NOUN
taxlaw-2856	666	25	income.123	income.123	VERB
taxlaw-2856	666	26	the	the	DET
taxlaw-2856	666	27	problem	problem	NOUN
taxlaw-2856	666	28	here	here	ADV
taxlaw-2856	666	29	is	be	AUX
taxlaw-2856	666	30	not	not	PART
taxlaw-2856	666	31	the	the	DET
taxlaw-2856	666	32	particular	particular	ADJ
taxlaw-2856	666	33	test	test	NOUN
taxlaw-2856	666	34	used	use	VERB
taxlaw-2856	666	35	to	to	PART
taxlaw-2856	666	36	distinguish	distinguish	VERB
taxlaw-2856	666	37	between	between	ADP
taxlaw-2856	666	38	foreign	foreign	ADJ
taxlaw-2856	666	39	and	and	CCONJ
taxlaw-2856	666	40	domestic	domestic	ADJ
taxlaw-2856	666	41	corporations	corporation	NOUN
taxlaw-2856	666	42	.	.	PUNCT
taxlaw-2856	667	1	the	the	DET
taxlaw-2856	667	2	problem	problem	NOUN
taxlaw-2856	667	3	is	be	AUX
taxlaw-2856	667	4	that	that	SCONJ
taxlaw-2856	667	5	,	,	PUNCT
taxlaw-2856	667	6	however	however	ADV
taxlaw-2856	667	7	,	,	PUNCT
taxlaw-2856	667	8	the	the	DET
taxlaw-2856	667	9	law	law	NOUN
taxlaw-2856	667	10	makes	make	VERB
taxlaw-2856	667	11	the	the	DET
taxlaw-2856	667	12	distinction	distinction	NOUN
taxlaw-2856	667	13	,	,	PUNCT
taxlaw-2856	667	14	residents	resident	NOUN
taxlaw-2856	667	15	who	who	PRON
taxlaw-2856	667	16	own	own	VERB
taxlaw-2856	667	17	shares	share	NOUN
taxlaw-2856	667	18	in	in	ADP
taxlaw-2856	667	19	“	"	PUNCT
taxlaw-2856	667	20	foreign	foreign	ADJ
taxlaw-2856	667	21	corporations	corporation	NOUN
taxlaw-2856	667	22	”	"	PUNCT
taxlaw-2856	667	23	(	(	PUNCT
taxlaw-2856	667	24	however	however	ADV
taxlaw-2856	667	25	defined	define	VERB
taxlaw-2856	667	26	)	)	PUNCT
taxlaw-2856	667	27	will	will	AUX
taxlaw-2856	667	28	effectively	effectively	ADV
taxlaw-2856	667	29	escape	escape	VERB
taxlaw-2856	667	30	taxation	taxation	NOUN
taxlaw-2856	667	31	on	on	ADP
taxlaw-2856	667	32	their	their	PRON
taxlaw-2856	667	33	accession	accession	NOUN
taxlaw-2856	667	34	to	to	ADP
taxlaw-2856	667	35	wealth	wealth	NOUN
taxlaw-2856	667	36	attributable	attributable	ADJ
taxlaw-2856	667	37	to	to	ADP
taxlaw-2856	667	38	the	the	DET
taxlaw-2856	667	39	corporation	corporation	NOUN
taxlaw-2856	667	40	’s	’s	PART
taxlaw-2856	667	41	foreignsource	foreignsource	NOUN
taxlaw-2856	667	42	earnings	earning	NOUN
taxlaw-2856	667	43	and	and	CCONJ
taxlaw-2856	667	44	nonresidents	nonresident	NOUN
taxlaw-2856	667	45	who	who	PRON
taxlaw-2856	667	46	own	own	VERB
taxlaw-2856	667	47	shares	share	NOUN
taxlaw-2856	667	48	in	in	ADP
taxlaw-2856	667	49	“	"	PUNCT
taxlaw-2856	667	50	domestic	domestic	ADJ
taxlaw-2856	667	51	corporations	corporation	NOUN
taxlaw-2856	667	52	”	"	PUNCT
taxlaw-2856	667	53	(	(	PUNCT
taxlaw-2856	667	54	however	however	ADV
taxlaw-2856	667	55	defined	define	VERB
taxlaw-2856	667	56	)	)	PUNCT
taxlaw-2856	667	57	will	will	AUX
taxlaw-2856	667	58	effectively	effectively	ADV
taxlaw-2856	667	59	be	be	AUX
taxlaw-2856	667	60	subject	subject	ADJ
taxlaw-2856	667	61	to	to	ADP
taxlaw-2856	667	62	u.s	u.s	PROPN
taxlaw-2856	667	63	.	.	PROPN
taxlaw-2856	667	64	income	income	NOUN
taxlaw-2856	667	65	tax	tax	NOUN
taxlaw-2856	667	66	on	on	ADP
taxlaw-2856	667	67	income	income	NOUN
taxlaw-2856	667	68	that	that	PRON
taxlaw-2856	667	69	is	be	AUX
taxlaw-2856	667	70	not	not	PART
taxlaw-2856	667	71	u.s.-source	u.s.-source	ADJ
taxlaw-2856	667	72	.	.	PUNCT
taxlaw-2856	668	1	the	the	DET
taxlaw-2856	668	2	corporate	corporate	ADJ
taxlaw-2856	668	3	tax	tax	NOUN
taxlaw-2856	668	4	regime	regime	NOUN
taxlaw-2856	668	5	confronts	confront	VERB
taxlaw-2856	668	6	an	an	DET
taxlaw-2856	668	7	irresolvable	irresolvable	ADJ
taxlaw-2856	668	8	predicament	predicament	NOUN
taxlaw-2856	668	9	in	in	ADP
taxlaw-2856	668	10	the	the	DET
taxlaw-2856	668	11	international	international	ADJ
taxlaw-2856	668	12	arena	arena	NOUN
taxlaw-2856	668	13	.	.	PUNCT
taxlaw-2856	669	1	on	on	ADP
taxlaw-2856	669	2	the	the	DET
taxlaw-2856	669	3	one	one	NUM
taxlaw-2856	669	4	hand	hand	NOUN
taxlaw-2856	669	5	,	,	PUNCT
taxlaw-2856	669	6	residence	residence	NOUN
taxlaw-2856	669	7	is	be	AUX
taxlaw-2856	669	8	a	a	DET
taxlaw-2856	669	9	fundamental	fundamental	ADJ
taxlaw-2856	669	10	concept	concept	NOUN
taxlaw-2856	669	11	in	in	ADP
taxlaw-2856	669	12	the	the	DET
taxlaw-2856	669	13	field	field	NOUN
taxlaw-2856	669	14	of	of	ADP
taxlaw-2856	669	15	international	international	ADJ
taxlaw-2856	669	16	taxation	taxation	NOUN
taxlaw-2856	669	17	.	.	PUNCT
taxlaw-2856	670	1	on	on	ADP
taxlaw-2856	670	2	the	the	DET
taxlaw-2856	670	3	other	other	ADJ
taxlaw-2856	670	4	hand	hand	NOUN
taxlaw-2856	670	5	,	,	PUNCT
taxlaw-2856	670	6	the	the	DET
taxlaw-2856	670	7	idea	idea	NOUN
taxlaw-2856	670	8	of	of	ADP
taxlaw-2856	670	9	residence	residence	NOUN
taxlaw-2856	670	10	is	be	AUX
taxlaw-2856	670	11	both	both	PRON
taxlaw-2856	670	12	conceptually	conceptually	ADV
taxlaw-2856	670	13	and	and	CCONJ
taxlaw-2856	670	14	practically	practically	ADV
taxlaw-2856	670	15	inapplicable	inapplicable	ADJ
taxlaw-2856	670	16	to	to	ADP
taxlaw-2856	670	17	corporations	corporation	NOUN
taxlaw-2856	670	18	.	.	PUNCT
taxlaw-2856	671	1	it	it	PRON
taxlaw-2856	671	2	is	be	AUX
taxlaw-2856	671	3	no	no	DET
taxlaw-2856	671	4	wonder	wonder	NOUN
taxlaw-2856	671	5	that	that	SCONJ
taxlaw-2856	671	6	the	the	DET
taxlaw-2856	671	7	current	current	ADJ
taxlaw-2856	671	8	international	international	ADJ
taxlaw-2856	671	9	corporate	corporate	ADJ
taxlaw-2856	671	10	tax	tax	NOUN
taxlaw-2856	671	11	regime	regime	NOUN
taxlaw-2856	671	12	has	have	AUX
taxlaw-2856	671	13	proven	prove	VERB
taxlaw-2856	671	14	unworkable	unworkable	ADJ
taxlaw-2856	671	15	and	and	CCONJ
taxlaw-2856	671	16	that	that	SCONJ
taxlaw-2856	671	17	reform	reform	NOUN
taxlaw-2856	671	18	proposals	proposal	NOUN
taxlaw-2856	671	19	—	—	PUNCT
taxlaw-2856	671	20	which	which	PRON
taxlaw-2856	671	21	continue	continue	VERB
taxlaw-2856	671	22	to	to	PART
taxlaw-2856	671	23	rely	rely	VERB
taxlaw-2856	671	24	upon	upon	SCONJ
taxlaw-2856	671	25	the	the	DET
taxlaw-2856	671	26	concept	concept	NOUN
taxlaw-2856	671	27	of	of	ADP
taxlaw-2856	671	28	corporate	corporate	ADJ
taxlaw-2856	671	29	residence	residence	NOUN
taxlaw-2856	671	30	—	—	PUNCT
taxlaw-2856	671	31	fair	fair	ADJ
taxlaw-2856	671	32	little	little	ADJ
taxlaw-2856	671	33	better	well	ADJ
taxlaw-2856	671	34	.	.	PUNCT
taxlaw-2856	672	1	of	of	ADP
taxlaw-2856	672	2	course	course	NOUN
taxlaw-2856	672	3	,	,	PUNCT
taxlaw-2856	672	4	this	this	PRON
taxlaw-2856	672	5	is	be	AUX
taxlaw-2856	672	6	not	not	PART
taxlaw-2856	672	7	to	to	PART
taxlaw-2856	672	8	say	say	VERB
taxlaw-2856	672	9	that	that	SCONJ
taxlaw-2856	672	10	the	the	DET
taxlaw-2856	672	11	corporate	corporate	ADJ
taxlaw-2856	672	12	tax	tax	NOUN
taxlaw-2856	672	13	regime	regime	NOUN
taxlaw-2856	672	14	,	,	PUNCT
taxlaw-2856	672	15	as	as	SCONJ
taxlaw-2856	672	16	currently	currently	ADV
taxlaw-2856	672	17	construed	construe	VERB
taxlaw-2856	672	18	,	,	PUNCT
taxlaw-2856	672	19	functions	function	NOUN
taxlaw-2856	672	20	properly	properly	ADV
taxlaw-2856	672	21	even	even	ADV
taxlaw-2856	672	22	in	in	ADP
taxlaw-2856	672	23	the	the	DET
taxlaw-2856	672	24	domestic	domestic	ADJ
taxlaw-2856	672	25	arena	arena	NOUN
taxlaw-2856	672	26	.	.	PUNCT
taxlaw-2856	673	1	in	in	ADP
taxlaw-2856	673	2	the	the	DET
taxlaw-2856	673	3	domestic	domestic	ADJ
taxlaw-2856	673	4	arena	arena	NOUN
taxlaw-2856	673	5	,	,	PUNCT
taxlaw-2856	673	6	the	the	DET
taxlaw-2856	673	7	corporate	corporate	ADJ
taxlaw-2856	673	8	tax	tax	NOUN
taxlaw-2856	673	9	regime	regime	NOUN
taxlaw-2856	673	10	contains	contain	VERB
taxlaw-2856	673	11	innumerable	innumerable	ADJ
taxlaw-2856	673	12	loopholes	loophole	NOUN
taxlaw-2856	673	13	(	(	PUNCT
taxlaw-2856	673	14	which	which	DET
taxlaw-2856	673	15	tax	tax	NOUN
taxlaw-2856	673	16	advisors	advisor	NOUN
taxlaw-2856	673	17	are	be	AUX
taxlaw-2856	673	18	constantly	constantly	ADV
taxlaw-2856	673	19	trying	try	VERB
taxlaw-2856	673	20	to	to	PART
taxlaw-2856	673	21	exploit	exploit	VERB
taxlaw-2856	673	22	and	and	CCONJ
taxlaw-2856	673	23	congress	congress	PROPN
taxlaw-2856	673	24	is	be	AUX
taxlaw-2856	673	25	constantly	constantly	ADV
taxlaw-2856	673	26	trying	try	VERB
taxlaw-2856	673	27	to	to	PART
taxlaw-2856	673	28	close	close	VERB
taxlaw-2856	673	29	)	)	PUNCT
taxlaw-2856	673	30	and	and	CCONJ
taxlaw-2856	673	31	traps	trap	NOUN
taxlaw-2856	673	32	(	(	PUNCT
taxlaw-2856	673	33	which	which	DET
taxlaw-2856	673	34	tax	tax	NOUN
taxlaw-2856	673	35	advisors	advisor	NOUN
taxlaw-2856	673	36	are	be	AUX
taxlaw-2856	673	37	constantly	constantly	ADV
taxlaw-2856	673	38	trying	try	VERB
taxlaw-2856	673	39	to	to	PART
taxlaw-2856	673	40	avoid	avoid	VERB
taxlaw-2856	673	41	and	and	CCONJ
taxlaw-2856	673	42	about	about	ADP
taxlaw-2856	673	43	which	which	PRON
taxlaw-2856	673	44	congress	congress	PROPN
taxlaw-2856	673	45	appears	appear	VERB
taxlaw-2856	673	46	not	not	PART
taxlaw-2856	673	47	too	too	ADV
taxlaw-2856	673	48	concerned	concerned	ADJ
taxlaw-2856	673	49	)	)	PUNCT
taxlaw-2856	673	50	.	.	PUNCT
taxlaw-2856	674	1	124	124	NUM
taxlaw-2856	674	2	however	however	ADV
taxlaw-2856	674	3	,	,	PUNCT
taxlaw-2856	674	4	the	the	DET
taxlaw-2856	674	5	problems	problem	NOUN
taxlaw-2856	674	6	faced	face	VERB
taxlaw-2856	674	7	by	by	ADP
taxlaw-2856	674	8	the	the	DET
taxlaw-2856	674	9	domestic	domestic	ADJ
taxlaw-2856	674	10	corporate	corporate	ADJ
taxlaw-2856	674	11	tax	tax	NOUN
taxlaw-2856	674	12	regime	regime	NOUN
taxlaw-2856	674	13	are	be	AUX
taxlaw-2856	674	14	not	not	PART
taxlaw-2856	674	15	systemic	systemic	ADJ
taxlaw-2856	674	16	but	but	CCONJ
taxlaw-2856	674	17	rather	rather	ADV
taxlaw-2856	674	18	the	the	DET
taxlaw-2856	674	19	result	result	NOUN
taxlaw-2856	674	20	of	of	ADP
taxlaw-2856	674	21	certain	certain	ADJ
taxlaw-2856	674	22	flaws	flaw	NOUN
taxlaw-2856	674	23	that	that	PRON
taxlaw-2856	674	24	have	have	AUX
taxlaw-2856	674	25	crept	creep	VERB
taxlaw-2856	674	26	into	into	ADP
taxlaw-2856	674	27	the	the	DET
taxlaw-2856	674	28	system	system	NOUN
taxlaw-2856	674	29	.	.	PUNCT
taxlaw-2856	675	1	within	within	ADP
taxlaw-2856	675	2	the	the	DET
taxlaw-2856	675	3	domestic	domestic	ADJ
taxlaw-2856	675	4	arena	arena	NOUN
taxlaw-2856	675	5	,	,	PUNCT
taxlaw-2856	675	6	it	it	PRON
taxlaw-2856	675	7	is	be	AUX
taxlaw-2856	675	8	,	,	PUNCT
taxlaw-2856	675	9	in	in	ADP
taxlaw-2856	675	10	theory	theory	NOUN
taxlaw-2856	675	11	,	,	PUNCT
taxlaw-2856	675	12	possible	possible	ADJ
taxlaw-2856	675	13	to	to	PART
taxlaw-2856	675	14	reform	reform	VERB
taxlaw-2856	675	15	the	the	DET
taxlaw-2856	675	16	corporate	corporate	ADJ
taxlaw-2856	675	17	tax	tax	NOUN
taxlaw-2856	675	18	regime	regime	NOUN
taxlaw-2856	675	19	and	and	CCONJ
taxlaw-2856	675	20	transform	transform	VERB
taxlaw-2856	675	21	it	it	PRON
taxlaw-2856	675	22	into	into	ADP
taxlaw-2856	675	23	a	a	DET
taxlaw-2856	675	24	coherent	coherent	ADJ
taxlaw-2856	675	25	and	and	CCONJ
taxlaw-2856	675	26	consistent	consistent	ADJ
taxlaw-2856	675	27	structure.125	structure.125	NOUN
taxlaw-2856	675	28	in	in	ADP
taxlaw-2856	675	29	the	the	DET
taxlaw-2856	675	30	international	international	ADJ
taxlaw-2856	675	31	arena	arena	NOUN
taxlaw-2856	675	32	,	,	PUNCT
taxlaw-2856	675	33	it	it	PRON
taxlaw-2856	675	34	is	be	AUX
taxlaw-2856	675	35	simply	simply	ADV
taxlaw-2856	675	36	not	not	PART
taxlaw-2856	675	37	possible	possible	ADJ
taxlaw-2856	675	38	to	to	PART
taxlaw-2856	675	39	design	design	VERB
taxlaw-2856	675	40	a	a	DET
taxlaw-2856	675	41	corporate	corporate	ADJ
taxlaw-2856	675	42	tax	tax	NOUN
taxlaw-2856	675	43	structure	structure	NOUN
taxlaw-2856	675	44	that	that	PRON
taxlaw-2856	675	45	achieves	achieve	VERB
taxlaw-2856	675	46	coherence	coherence	NOUN
taxlaw-2856	675	47	and	and	CCONJ
taxlaw-2856	675	48	consistency	consistency	NOUN
taxlaw-2856	675	49	.	.	PUNCT
taxlaw-2856	676	1	the	the	DET
taxlaw-2856	676	2	problem	problem	NOUN
taxlaw-2856	676	3	is	be	AUX
taxlaw-2856	676	4	not	not	PART
taxlaw-2856	676	5	in	in	ADP
taxlaw-2856	676	6	the	the	DET
taxlaw-2856	676	7	details	detail	NOUN
taxlaw-2856	676	8	but	but	CCONJ
taxlaw-2856	676	9	in	in	ADP
taxlaw-2856	676	10	the	the	DET
taxlaw-2856	676	11	very	very	ADJ
taxlaw-2856	676	12	attempt	attempt	NOUN
taxlaw-2856	676	13	to	to	PART
taxlaw-2856	676	14	treat	treat	VERB
taxlaw-2856	676	15	corporations	corporation	NOUN
taxlaw-2856	676	16	as	as	ADP
taxlaw-2856	676	17	taxpayers	taxpayer	NOUN
taxlaw-2856	676	18	in	in	ADP
taxlaw-2856	676	19	an	an	DET
taxlaw-2856	676	20	arena	arena	NOUN
taxlaw-2856	676	21	in	in	ADP
taxlaw-2856	676	22	which	which	PRON
taxlaw-2856	676	23	the	the	DET
taxlaw-2856	676	24	concept	concept	NOUN
taxlaw-2856	676	25	of	of	ADP
taxlaw-2856	676	26	residence	residence	NOUN
taxlaw-2856	676	27	is	be	AUX
taxlaw-2856	676	28	indispensable	indispensable	ADJ
taxlaw-2856	676	29	.	.	PUNCT
taxlaw-2856	677	1	121	121	NUM
taxlaw-2856	677	2	i.r.c	i.r.c	NOUN
taxlaw-2856	677	3	.	.	PUNCT
taxlaw-2856	678	1	§	§	PROPN
taxlaw-2856	678	2	882(b	882(b	PROPN
taxlaw-2856	678	3	)	)	PUNCT
taxlaw-2856	678	4	.	.	PUNCT
taxlaw-2856	679	1	122	122	NUM
taxlaw-2856	679	2	i.r.c	i.r.c	NOUN
taxlaw-2856	679	3	.	.	PUNCT
taxlaw-2856	680	1	§	§	PROPN
taxlaw-2856	680	2	11(a	11(a	NUM
taxlaw-2856	680	3	)	)	PUNCT
taxlaw-2856	680	4	(	(	PUNCT
taxlaw-2856	680	5	imposing	impose	VERB
taxlaw-2856	680	6	tax	tax	NOUN
taxlaw-2856	680	7	“	"	PUNCT
taxlaw-2856	680	8	on	on	ADP
taxlaw-2856	680	9	the	the	DET
taxlaw-2856	680	10	taxable	taxable	ADJ
taxlaw-2856	680	11	income	income	NOUN
taxlaw-2856	680	12	of	of	ADP
taxlaw-2856	680	13	every	every	DET
taxlaw-2856	680	14	corporation	corporation	NOUN
taxlaw-2856	680	15	”	"	PUNCT
taxlaw-2856	680	16	)	)	PUNCT
taxlaw-2856	680	17	and	and	CCONJ
taxlaw-2856	680	18	§	§	PROPN
taxlaw-2856	680	19	882(b	882(b	PROPN
taxlaw-2856	680	20	)	)	PUNCT
taxlaw-2856	680	21	(	(	PUNCT
taxlaw-2856	680	22	qualifying	qualify	VERB
taxlaw-2856	680	23	§	§	PROPN
taxlaw-2856	680	24	11(a	11(a	NUM
taxlaw-2856	680	25	)	)	PUNCT
taxlaw-2856	680	26	and	and	CCONJ
taxlaw-2856	680	27	providing	provide	VERB
taxlaw-2856	680	28	that	that	PRON
taxlaw-2856	680	29	in	in	ADP
taxlaw-2856	680	30	the	the	DET
taxlaw-2856	680	31	case	case	NOUN
taxlaw-2856	680	32	of	of	ADP
taxlaw-2856	680	33	a	a	DET
taxlaw-2856	680	34	foreign	foreign	ADJ
taxlaw-2856	680	35	corporation	corporation	NOUN
taxlaw-2856	680	36	,	,	PUNCT
taxlaw-2856	680	37	gross	gross	ADJ
taxlaw-2856	680	38	income	income	NOUN
taxlaw-2856	680	39	includes	include	VERB
taxlaw-2856	680	40	only	only	ADJ
taxlaw-2856	680	41	income	income	NOUN
taxlaw-2856	680	42	derived	derive	VERB
taxlaw-2856	680	43	from	from	ADP
taxlaw-2856	680	44	u.s	u.s	PROPN
taxlaw-2856	680	45	.	.	PROPN
taxlaw-2856	680	46	sources	source	NOUN
taxlaw-2856	680	47	and	and	CCONJ
taxlaw-2856	680	48	income	income	NOUN
taxlaw-2856	680	49	effectively	effectively	ADV
taxlaw-2856	680	50	connected	connect	VERB
taxlaw-2856	680	51	to	to	ADP
taxlaw-2856	680	52	a	a	DET
taxlaw-2856	680	53	u.s	u.s	PROPN
taxlaw-2856	680	54	.	.	PROPN
taxlaw-2856	680	55	trade	trade	NOUN
taxlaw-2856	680	56	or	or	CCONJ
taxlaw-2856	680	57	business	business	NOUN
taxlaw-2856	680	58	)	)	PUNCT
taxlaw-2856	680	59	.	.	PUNCT
taxlaw-2856	681	1	123	123	NUM
taxlaw-2856	681	2	in	in	ADP
taxlaw-2856	681	3	certain	certain	ADJ
taxlaw-2856	681	4	instances	instance	NOUN
taxlaw-2856	681	5	,	,	PUNCT
taxlaw-2856	681	6	the	the	DET
taxlaw-2856	681	7	code	code	NOUN
taxlaw-2856	681	8	provides	provide	VERB
taxlaw-2856	681	9	for	for	ADP
taxlaw-2856	681	10	the	the	DET
taxlaw-2856	681	11	taxation	taxation	NOUN
taxlaw-2856	681	12	of	of	ADP
taxlaw-2856	681	13	u.s	u.s	PROPN
taxlaw-2856	681	14	.	.	PROPN
taxlaw-2856	681	15	residents	resident	NOUN
taxlaw-2856	681	16	who	who	PRON
taxlaw-2856	681	17	are	be	AUX
taxlaw-2856	681	18	shareholders	shareholder	NOUN
taxlaw-2856	681	19	in	in	ADP
taxlaw-2856	681	20	“	"	PUNCT
taxlaw-2856	681	21	foreign	foreign	ADJ
taxlaw-2856	681	22	corporations	corporation	NOUN
taxlaw-2856	681	23	.	.	PUNCT
taxlaw-2856	681	24	”	"	PUNCT
taxlaw-2856	682	1	see	see	VERB
taxlaw-2856	682	2	i.r.c	i.r.c	NOUN
taxlaw-2856	682	3	.	.	PUNCT
taxlaw-2856	683	1	§	§	PROPN
taxlaw-2856	683	2	§	§	PROPN
taxlaw-2856	683	3	951–59	951–59	PROPN
taxlaw-2856	683	4	(	(	PUNCT
taxlaw-2856	683	5	“	"	PUNCT
taxlaw-2856	683	6	subpart	subpart	NOUN
taxlaw-2856	683	7	f	f	NOUN
taxlaw-2856	683	8	”	"	PUNCT
taxlaw-2856	683	9	)	)	PUNCT
taxlaw-2856	683	10	.	.	PUNCT
taxlaw-2856	684	1	124	124	NUM
taxlaw-2856	684	2	elkins	elkin	NOUN
taxlaw-2856	684	3	,	,	PUNCT
taxlaw-2856	684	4	supra	supra	PROPN
taxlaw-2856	684	5	note	note	NOUN
taxlaw-2856	684	6	120	120	NUM
taxlaw-2856	684	7	,	,	PUNCT
taxlaw-2856	684	8	at	at	ADP
taxlaw-2856	684	9	v.	v.	ADP
taxlaw-2856	684	10	125	125	NUM
taxlaw-2856	684	11	see	see	NOUN
taxlaw-2856	684	12	,	,	PUNCT
taxlaw-2856	684	13	e.g.	e.g.	ADV
taxlaw-2856	684	14	,	,	PUNCT
taxlaw-2856	684	15	i	i	PRON
taxlaw-2856	684	16	d.	d.	PROPN
taxlaw-2856	684	17	at	at	ADP
taxlaw-2856	684	18	21–25	21–25	NUM
taxlaw-2856	684	19	,	,	PUNCT
taxlaw-2856	684	20	309–12	309–12	NUM
taxlaw-2856	684	21	(	(	PUNCT
taxlaw-2856	684	22	arguing	argue	VERB
taxlaw-2856	684	23	that	that	SCONJ
taxlaw-2856	684	24	a	a	DET
taxlaw-2856	684	25	great	great	ADJ
taxlaw-2856	684	26	deal	deal	NOUN
taxlaw-2856	684	27	of	of	ADP
taxlaw-2856	684	28	the	the	DET
taxlaw-2856	684	29	complexity	complexity	NOUN
taxlaw-2856	684	30	and	and	CCONJ
taxlaw-2856	684	31	inequity	inequity	NOUN
taxlaw-2856	684	32	of	of	ADP
taxlaw-2856	684	33	the	the	DET
taxlaw-2856	684	34	corporate	corporate	ADJ
taxlaw-2856	684	35	tax	tax	NOUN
taxlaw-2856	684	36	structure	structure	NOUN
taxlaw-2856	684	37	could	could	AUX
taxlaw-2856	684	38	be	be	AUX
taxlaw-2856	684	39	avoided	avoid	VERB
taxlaw-2856	684	40	by	by	ADP
taxlaw-2856	684	41	bifurcating	bifurcate	VERB
taxlaw-2856	684	42	the	the	DET
taxlaw-2856	684	43	price	price	NOUN
taxlaw-2856	684	44	of	of	ADP
taxlaw-2856	684	45	stock	stock	NOUN
taxlaw-2856	684	46	into	into	ADP
taxlaw-2856	684	47	the	the	DET
taxlaw-2856	684	48	amount	amount	NOUN
taxlaw-2856	684	49	paid	pay	VERB
taxlaw-2856	684	50	for	for	ADP
taxlaw-2856	684	51	the	the	DET
taxlaw-2856	684	52	right	right	NOUN
taxlaw-2856	684	53	to	to	PART
taxlaw-2856	684	54	receive	receive	VERB
taxlaw-2856	684	55	pre	pre	ADJ
taxlaw-2856	684	56	-	-	ADJ
taxlaw-2856	684	57	acquisition	acquisition	ADJ
taxlaw-2856	684	58	earnings	earning	NOUN
taxlaw-2856	684	59	on	on	ADP
taxlaw-2856	684	60	the	the	DET
taxlaw-2856	684	61	one	one	NUM
taxlaw-2856	684	62	hand	hand	NOUN
taxlaw-2856	684	63	and	and	CCONJ
taxlaw-2856	684	64	the	the	DET
taxlaw-2856	684	65	remaining	remain	VERB
taxlaw-2856	684	66	rights	right	NOUN
taxlaw-2856	684	67	attached	attach	VERB
taxlaw-2856	684	68	to	to	ADP
taxlaw-2856	684	69	the	the	DET
taxlaw-2856	684	70	stock	stock	NOUN
taxlaw-2856	684	71	on	on	ADP
taxlaw-2856	684	72	the	the	DET
taxlaw-2856	684	73	other	other	ADJ
taxlaw-2856	684	74	)	)	PUNCT
taxlaw-2856	684	75	.	.	PUNCT
taxlaw-2856	685	1	32	32	NUM
taxlaw-2856	685	2	columbia	columbia	PROPN
taxlaw-2856	685	3	journal	journal	PROPN
taxlaw-2856	685	4	of	of	ADP
taxlaw-2856	685	5	tax	tax	NOUN
taxlaw-2856	685	6	law	law	NOUN
taxlaw-2856	685	7	[	[	X
taxlaw-2856	685	8	vol.9:5	vol.9:5	NOUN
taxlaw-2856	685	9	v.	v.	ADP
taxlaw-2856	685	10	a	a	DET
taxlaw-2856	685	11	proposal	proposal	NOUN
taxlaw-2856	685	12	for	for	ADP
taxlaw-2856	685	13	a	a	DET
taxlaw-2856	685	14	new	new	ADJ
taxlaw-2856	685	15	international	international	ADJ
taxlaw-2856	685	16	corporate	corporate	ADJ
taxlaw-2856	685	17	tax	tax	NOUN
taxlaw-2856	685	18	regime	regime	NOUN
taxlaw-2856	685	19	because	because	SCONJ
taxlaw-2856	685	20	residence	residence	NOUN
taxlaw-2856	685	21	is	be	AUX
taxlaw-2856	685	22	such	such	DET
taxlaw-2856	685	23	a	a	DET
taxlaw-2856	685	24	crucial	crucial	ADJ
taxlaw-2856	685	25	element	element	NOUN
taxlaw-2856	685	26	in	in	ADP
taxlaw-2856	685	27	international	international	ADJ
taxlaw-2856	685	28	taxation	taxation	NOUN
taxlaw-2856	685	29	and	and	CCONJ
taxlaw-2856	685	30	because	because	SCONJ
taxlaw-2856	685	31	the	the	DET
taxlaw-2856	685	32	concept	concept	NOUN
taxlaw-2856	685	33	of	of	ADP
taxlaw-2856	685	34	residence	residence	NOUN
taxlaw-2856	685	35	is	be	AUX
taxlaw-2856	685	36	inapplicable	inapplicable	ADJ
taxlaw-2856	685	37	to	to	ADP
taxlaw-2856	685	38	corporations	corporation	NOUN
taxlaw-2856	685	39	,	,	PUNCT
taxlaw-2856	685	40	the	the	DET
taxlaw-2856	685	41	current	current	ADJ
taxlaw-2856	685	42	corporate	corporate	ADJ
taxlaw-2856	685	43	tax	tax	NOUN
taxlaw-2856	685	44	regime	regime	NOUN
taxlaw-2856	685	45	is	be	AUX
taxlaw-2856	685	46	unviable	unviable	ADJ
taxlaw-2856	685	47	in	in	ADP
taxlaw-2856	685	48	the	the	DET
taxlaw-2856	685	49	international	international	ADJ
taxlaw-2856	685	50	arena	arena	NOUN
taxlaw-2856	685	51	.	.	PUNCT
taxlaw-2856	686	1	thus	thus	ADV
taxlaw-2856	686	2	,	,	PUNCT
taxlaw-2856	686	3	there	there	PRON
taxlaw-2856	686	4	is	be	VERB
taxlaw-2856	686	5	no	no	DET
taxlaw-2856	686	6	feasible	feasible	ADJ
taxlaw-2856	686	7	alternative	alternative	NOUN
taxlaw-2856	686	8	other	other	ADJ
taxlaw-2856	686	9	than	than	SCONJ
taxlaw-2856	686	10	to	to	PART
taxlaw-2856	686	11	abandon	abandon	VERB
taxlaw-2856	686	12	the	the	DET
taxlaw-2856	686	13	current	current	ADJ
taxlaw-2856	686	14	international	international	ADJ
taxlaw-2856	686	15	corporate	corporate	ADJ
taxlaw-2856	686	16	tax	tax	NOUN
taxlaw-2856	686	17	regime	regime	NOUN
taxlaw-2856	686	18	.	.	PUNCT
taxlaw-2856	687	1	this	this	DET
taxlaw-2856	687	2	part	part	NOUN
taxlaw-2856	687	3	will	will	AUX
taxlaw-2856	687	4	describe	describe	VERB
taxlaw-2856	687	5	how	how	SCONJ
taxlaw-2856	687	6	one	one	PRON
taxlaw-2856	687	7	might	might	AUX
taxlaw-2856	687	8	go	go	VERB
taxlaw-2856	687	9	about	about	ADP
taxlaw-2856	687	10	designing	design	VERB
taxlaw-2856	687	11	an	an	DET
taxlaw-2856	687	12	international	international	ADJ
taxlaw-2856	687	13	corporate	corporate	ADJ
taxlaw-2856	687	14	tax	tax	NOUN
taxlaw-2856	687	15	regime	regime	NOUN
taxlaw-2856	687	16	that	that	PRON
taxlaw-2856	687	17	focuses	focus	VERB
taxlaw-2856	687	18	on	on	ADP
taxlaw-2856	687	19	shareholders	shareholder	NOUN
taxlaw-2856	687	20	instead	instead	ADV
taxlaw-2856	687	21	of	of	ADP
taxlaw-2856	687	22	corporations.126	corporations.126	NOUN
taxlaw-2856	687	23	due	due	ADP
taxlaw-2856	687	24	to	to	ADP
taxlaw-2856	687	25	the	the	DET
taxlaw-2856	687	26	complexity	complexity	NOUN
taxlaw-2856	687	27	of	of	ADP
taxlaw-2856	687	28	the	the	DET
taxlaw-2856	687	29	subject	subject	NOUN
taxlaw-2856	687	30	matter	matter	NOUN
taxlaw-2856	687	31	,	,	PUNCT
taxlaw-2856	687	32	a	a	DET
taxlaw-2856	687	33	detailed	detailed	ADJ
taxlaw-2856	687	34	proposal	proposal	NOUN
taxlaw-2856	687	35	for	for	ADP
taxlaw-2856	687	36	such	such	DET
taxlaw-2856	687	37	an	an	DET
taxlaw-2856	687	38	international	international	ADJ
taxlaw-2856	687	39	corporate	corporate	ADJ
taxlaw-2856	687	40	tax	tax	NOUN
taxlaw-2856	687	41	regime	regime	NOUN
taxlaw-2856	687	42	would	would	AUX
taxlaw-2856	687	43	go	go	VERB
taxlaw-2856	687	44	far	far	ADV
taxlaw-2856	687	45	beyond	beyond	ADP
taxlaw-2856	687	46	the	the	DET
taxlaw-2856	687	47	scope	scope	NOUN
taxlaw-2856	687	48	of	of	ADP
taxlaw-2856	687	49	the	the	DET
taxlaw-2856	687	50	current	current	ADJ
taxlaw-2856	687	51	article	article	NOUN
taxlaw-2856	687	52	.	.	PUNCT
taxlaw-2856	688	1	what	what	PRON
taxlaw-2856	688	2	i	i	PRON
taxlaw-2856	688	3	can	can	AUX
taxlaw-2856	688	4	do	do	AUX
taxlaw-2856	688	5	here	here	ADV
taxlaw-2856	688	6	is	be	AUX
taxlaw-2856	688	7	describe	describe	NOUN
taxlaw-2856	688	8	in	in	ADP
taxlaw-2856	688	9	broad	broad	ADJ
taxlaw-2856	688	10	outline	outline	NOUN
taxlaw-2856	688	11	the	the	DET
taxlaw-2856	688	12	most	most	ADV
taxlaw-2856	688	13	fundamental	fundamental	ADJ
taxlaw-2856	688	14	issues	issue	NOUN
taxlaw-2856	688	15	that	that	PRON
taxlaw-2856	688	16	such	such	DET
taxlaw-2856	688	17	a	a	DET
taxlaw-2856	688	18	regime	regime	NOUN
taxlaw-2856	688	19	would	would	AUX
taxlaw-2856	688	20	face	face	VERB
taxlaw-2856	688	21	and	and	CCONJ
taxlaw-2856	688	22	suggest	suggest	VERB
taxlaw-2856	688	23	how	how	SCONJ
taxlaw-2856	688	24	it	it	PRON
taxlaw-2856	688	25	might	might	AUX
taxlaw-2856	688	26	go	go	VERB
taxlaw-2856	688	27	about	about	ADP
taxlaw-2856	688	28	dealing	deal	VERB
taxlaw-2856	688	29	with	with	ADP
taxlaw-2856	688	30	those	those	DET
taxlaw-2856	688	31	issues.127	issues.127	NOUN
taxlaw-2856	688	32	126	126	NUM
taxlaw-2856	688	33	to	to	ADP
taxlaw-2856	688	34	a	a	DET
taxlaw-2856	688	35	great	great	ADJ
taxlaw-2856	688	36	extent	extent	NOUN
taxlaw-2856	688	37	,	,	PUNCT
taxlaw-2856	688	38	the	the	DET
taxlaw-2856	688	39	analysis	analysis	NOUN
taxlaw-2856	688	40	in	in	ADP
taxlaw-2856	688	41	this	this	DET
taxlaw-2856	688	42	part	part	NOUN
taxlaw-2856	688	43	relies	rely	VERB
taxlaw-2856	688	44	upon	upon	SCONJ
taxlaw-2856	688	45	a	a	DET
taxlaw-2856	688	46	1995	1995	NUM
taxlaw-2856	688	47	article	article	NOUN
taxlaw-2856	688	48	by	by	ADP
taxlaw-2856	688	49	professor	professor	PROPN
taxlaw-2856	688	50	joseph	joseph	PROPN
taxlaw-2856	688	51	dodge	dodge	PROPN
taxlaw-2856	688	52	,	,	PUNCT
taxlaw-2856	688	53	in	in	ADP
taxlaw-2856	688	54	which	which	PRON
taxlaw-2856	688	55	he	he	PRON
taxlaw-2856	688	56	proposed	propose	VERB
taxlaw-2856	688	57	abandoning	abandon	VERB
taxlaw-2856	688	58	the	the	DET
taxlaw-2856	688	59	corporate	corporate	ADJ
taxlaw-2856	688	60	income	income	NOUN
taxlaw-2856	688	61	tax	tax	NOUN
taxlaw-2856	688	62	altogether	altogether	ADV
taxlaw-2856	688	63	.	.	PUNCT
taxlaw-2856	689	1	dodge	dodge	VERB
taxlaw-2856	689	2	,	,	PUNCT
taxlaw-2856	689	3	supra	supra	PROPN
taxlaw-2856	689	4	note	note	NOUN
taxlaw-2856	689	5	77	77	NUM
taxlaw-2856	689	6	.	.	PUNCT
taxlaw-2856	690	1	the	the	DET
taxlaw-2856	690	2	essence	essence	NOUN
taxlaw-2856	690	3	of	of	ADP
taxlaw-2856	690	4	dodge	dodge	PROPN
taxlaw-2856	690	5	’s	’s	PART
taxlaw-2856	690	6	proposal	proposal	NOUN
taxlaw-2856	690	7	was	be	AUX
taxlaw-2856	690	8	that	that	SCONJ
taxlaw-2856	690	9	when	when	SCONJ
taxlaw-2856	690	10	shares	share	NOUN
taxlaw-2856	690	11	are	be	AUX
taxlaw-2856	690	12	publicly	publicly	ADV
taxlaw-2856	690	13	traded	trade	VERB
taxlaw-2856	690	14	,	,	PUNCT
taxlaw-2856	690	15	shareholders	shareholder	NOUN
taxlaw-2856	690	16	would	would	AUX
taxlaw-2856	690	17	be	be	AUX
taxlaw-2856	690	18	taxed	tax	VERB
taxlaw-2856	690	19	on	on	ADP
taxlaw-2856	690	20	a	a	DET
taxlaw-2856	690	21	mark	mark	NOUN
taxlaw-2856	690	22	-	-	PUNCT
taxlaw-2856	690	23	to	to	ADP
taxlaw-2856	690	24	-	-	PUNCT
taxlaw-2856	690	25	market	market	NOUN
taxlaw-2856	690	26	basis	basis	NOUN
taxlaw-2856	690	27	,	,	PUNCT
taxlaw-2856	690	28	while	while	SCONJ
taxlaw-2856	690	29	closely	closely	ADV
taxlaw-2856	690	30	held	hold	VERB
taxlaw-2856	690	31	corporations	corporation	NOUN
taxlaw-2856	690	32	would	would	AUX
taxlaw-2856	690	33	be	be	AUX
taxlaw-2856	690	34	treated	treat	VERB
taxlaw-2856	690	35	for	for	ADP
taxlaw-2856	690	36	tax	tax	NOUN
taxlaw-2856	690	37	purposes	purpose	NOUN
taxlaw-2856	690	38	as	as	ADP
taxlaw-2856	690	39	partnerships	partnership	NOUN
taxlaw-2856	690	40	.	.	PUNCT
taxlaw-2856	691	1	however	however	ADV
taxlaw-2856	691	2	,	,	PUNCT
taxlaw-2856	691	3	dodge	dodge	VERB
taxlaw-2856	691	4	freely	freely	ADV
taxlaw-2856	691	5	admitted	admit	VERB
taxlaw-2856	691	6	that	that	SCONJ
taxlaw-2856	691	7	applying	apply	VERB
taxlaw-2856	691	8	his	his	PRON
taxlaw-2856	691	9	proposal	proposal	NOUN
taxlaw-2856	691	10	in	in	ADP
taxlaw-2856	691	11	the	the	DET
taxlaw-2856	691	12	international	international	ADJ
taxlaw-2856	691	13	arena	arena	NOUN
taxlaw-2856	691	14	presents	present	VERB
taxlaw-2856	691	15	complex	complex	ADJ
taxlaw-2856	691	16	design	design	NOUN
taxlaw-2856	691	17	problems	problem	NOUN
taxlaw-2856	691	18	.	.	PUNCT
taxlaw-2856	692	1	i	i	PRON
taxlaw-2856	692	2	d.	d.	PROPN
taxlaw-2856	692	3	at	at	ADP
taxlaw-2856	692	4	334	334	NUM
taxlaw-2856	692	5	.	.	PUNCT
taxlaw-2856	693	1	he	he	PRON
taxlaw-2856	693	2	begins	begin	VERB
taxlaw-2856	693	3	by	by	ADP
taxlaw-2856	693	4	stating	state	VERB
taxlaw-2856	693	5	,	,	PUNCT
taxlaw-2856	693	6	as	as	ADP
taxlaw-2856	693	7	a	a	DET
taxlaw-2856	693	8	matter	matter	NOUN
taxlaw-2856	693	9	of	of	ADP
taxlaw-2856	693	10	fact	fact	NOUN
taxlaw-2856	693	11	,	,	PUNCT
taxlaw-2856	693	12	that	that	SCONJ
taxlaw-2856	693	13	u.s	u.s	PROPN
taxlaw-2856	693	14	.	.	PROPN
taxlaw-2856	693	15	corporations	corporation	NOUN
taxlaw-2856	693	16	are	be	AUX
taxlaw-2856	693	17	subject	subject	ADJ
taxlaw-2856	693	18	to	to	ADP
taxlaw-2856	693	19	tax	tax	NOUN
taxlaw-2856	693	20	on	on	ADP
taxlaw-2856	693	21	their	their	PRON
taxlaw-2856	693	22	worldwide	worldwide	ADJ
taxlaw-2856	693	23	income	income	NOUN
taxlaw-2856	693	24	and	and	CCONJ
taxlaw-2856	693	25	that	that	SCONJ
taxlaw-2856	693	26	foreign	foreign	ADJ
taxlaw-2856	693	27	corporations	corporation	NOUN
taxlaw-2856	693	28	are	be	AUX
taxlaw-2856	693	29	subject	subject	ADJ
taxlaw-2856	693	30	to	to	ADP
taxlaw-2856	693	31	tax	tax	NOUN
taxlaw-2856	693	32	only	only	ADV
taxlaw-2856	693	33	on	on	ADP
taxlaw-2856	693	34	their	their	PRON
taxlaw-2856	693	35	u.s.-source	u.s.-source	ADJ
taxlaw-2856	693	36	income	income	NOUN
taxlaw-2856	693	37	.	.	PUNCT
taxlaw-2856	694	1	i	i	PRON
taxlaw-2856	694	2	d.	d.	PROPN
taxlaw-2856	694	3	at	at	ADP
taxlaw-2856	694	4	335	335	NUM
taxlaw-2856	694	5	.	.	PUNCT
taxlaw-2856	695	1	he	he	PRON
taxlaw-2856	695	2	goes	go	VERB
taxlaw-2856	695	3	on	on	ADP
taxlaw-2856	695	4	to	to	PART
taxlaw-2856	695	5	analyze	analyze	VERB
taxlaw-2856	695	6	the	the	DET
taxlaw-2856	695	7	tax	tax	NOUN
taxlaw-2856	695	8	liability	liability	NOUN
taxlaw-2856	695	9	of	of	ADP
taxlaw-2856	695	10	u.s	u.s	PROPN
taxlaw-2856	695	11	.	.	PROPN
taxlaw-2856	695	12	individuals	individual	NOUN
taxlaw-2856	695	13	who	who	PRON
taxlaw-2856	695	14	own	own	VERB
taxlaw-2856	695	15	shares	share	NOUN
taxlaw-2856	695	16	in	in	ADP
taxlaw-2856	695	17	foreign	foreign	ADJ
taxlaw-2856	695	18	corporations	corporation	NOUN
taxlaw-2856	695	19	.	.	PUNCT
taxlaw-2856	696	1	i	i	PRON
taxlaw-2856	696	2	d.	d.	PROPN
taxlaw-2856	696	3	at	at	ADP
taxlaw-2856	696	4	336–37	336–37	PROPN
taxlaw-2856	696	5	.	.	PUNCT
taxlaw-2856	697	1	he	he	PRON
taxlaw-2856	697	2	considers	consider	VERB
taxlaw-2856	697	3	u.s	u.s	PROPN
taxlaw-2856	697	4	.	.	PROPN
taxlaw-2856	697	5	corporations	corporation	NOUN
taxlaw-2856	697	6	with	with	ADP
taxlaw-2856	697	7	substantial	substantial	ADJ
taxlaw-2856	697	8	foreign	foreign	ADJ
taxlaw-2856	697	9	equity	equity	NOUN
taxlaw-2856	697	10	ownership	ownership	NOUN
taxlaw-2856	697	11	,	,	PUNCT
taxlaw-2856	697	12	foreign	foreign	ADJ
taxlaw-2856	697	13	corporations	corporation	NOUN
taxlaw-2856	697	14	in	in	ADP
taxlaw-2856	697	15	which	which	PRON
taxlaw-2856	697	16	u.s	u.s	PROPN
taxlaw-2856	697	17	.	.	PROPN
taxlaw-2856	697	18	equity	equity	NOUN
taxlaw-2856	697	19	interest	interest	NOUN
taxlaw-2856	697	20	is	be	AUX
taxlaw-2856	697	21	“	"	PUNCT
taxlaw-2856	697	22	quite	quite	ADV
taxlaw-2856	697	23	low	low	ADJ
taxlaw-2856	697	24	,	,	PUNCT
taxlaw-2856	697	25	”	"	PUNCT
taxlaw-2856	697	26	foreign	foreign	ADJ
taxlaw-2856	697	27	corporations	corporation	NOUN
taxlaw-2856	697	28	in	in	ADP
taxlaw-2856	697	29	which	which	PRON
taxlaw-2856	697	30	u.s	u.s	PROPN
taxlaw-2856	697	31	.	.	PROPN
taxlaw-2856	697	32	equity	equity	NOUN
taxlaw-2856	697	33	interest	interest	NOUN
taxlaw-2856	697	34	is	be	AUX
taxlaw-2856	697	35	“	"	PUNCT
taxlaw-2856	697	36	fairly	fairly	ADV
taxlaw-2856	697	37	high	high	ADJ
taxlaw-2856	697	38	”	"	PUNCT
taxlaw-2856	697	39	and	and	CCONJ
taxlaw-2856	697	40	foreign	foreign	ADJ
taxlaw-2856	697	41	corporations	corporation	NOUN
taxlaw-2856	697	42	“	"	PUNCT
taxlaw-2856	697	43	largely	largely	ADV
taxlaw-2856	697	44	(	(	PUNCT
taxlaw-2856	697	45	say	say	INTJ
taxlaw-2856	697	46	,	,	PUNCT
taxlaw-2856	697	47	80	80	NUM
taxlaw-2856	697	48	%	%	NOUN
taxlaw-2856	697	49	)	)	PUNCT
taxlaw-2856	697	50	controlled	control	VERB
taxlaw-2856	697	51	by	by	ADP
taxlaw-2856	697	52	u.s	u.s	PROPN
taxlaw-2856	697	53	.	.	PROPN
taxlaw-2856	697	54	shareholders	shareholder	NOUN
taxlaw-2856	697	55	.	.	PUNCT
taxlaw-2856	697	56	”	"	PUNCT
taxlaw-2856	698	1	i	i	PRON
taxlaw-2856	698	2	d.	d.	PROPN
taxlaw-2856	698	3	at	at	ADP
taxlaw-2856	698	4	338–39	338–39	NUM
taxlaw-2856	698	5	,	,	PUNCT
taxlaw-2856	698	6	342–43	342–43	NUM
taxlaw-2856	698	7	.	.	PUNCT
taxlaw-2856	699	1	for	for	ADP
taxlaw-2856	699	2	instance	instance	NOUN
taxlaw-2856	699	3	,	,	PUNCT
taxlaw-2856	699	4	he	he	PRON
taxlaw-2856	699	5	calls	call	VERB
taxlaw-2856	699	6	for	for	ADP
taxlaw-2856	699	7	a	a	DET
taxlaw-2856	699	8	“	"	PUNCT
taxlaw-2856	699	9	flat	flat	ADJ
taxlaw-2856	699	10	rate	rate	NOUN
taxlaw-2856	699	11	withholding	withholding	NOUN
taxlaw-2856	699	12	tax	tax	NOUN
taxlaw-2856	699	13	directly	directly	ADV
taxlaw-2856	699	14	on	on	ADP
taxlaw-2856	699	15	the	the	DET
taxlaw-2856	699	16	foreign	foreign	ADJ
taxlaw-2856	699	17	corporation	corporation	NOUN
taxlaw-2856	699	18	’s	’s	PART
taxlaw-2856	699	19	net	net	ADJ
taxlaw-2856	699	20	income	income	NOUN
taxlaw-2856	699	21	…	…	PUNCT
taxlaw-2856	699	22	where	where	SCONJ
taxlaw-2856	699	23	the	the	DET
taxlaw-2856	699	24	percentage	percentage	NOUN
taxlaw-2856	699	25	of	of	ADP
taxlaw-2856	699	26	control	control	NOUN
taxlaw-2856	699	27	by	by	ADP
taxlaw-2856	699	28	u.s	u.s	PROPN
taxlaw-2856	699	29	.	.	PROPN
taxlaw-2856	699	30	shareholders	shareholder	NOUN
taxlaw-2856	699	31	is	be	AUX
taxlaw-2856	699	32	fairly	fairly	ADV
taxlaw-2856	699	33	high	high	ADJ
taxlaw-2856	699	34	,	,	PUNCT
taxlaw-2856	699	35	”	"	PUNCT
taxlaw-2856	699	36	but	but	CCONJ
taxlaw-2856	699	37	“	"	PUNCT
taxlaw-2856	699	38	a	a	DET
taxlaw-2856	699	39	withholding	withholding	NOUN
taxlaw-2856	699	40	tax	tax	NOUN
taxlaw-2856	699	41	on	on	ADP
taxlaw-2856	699	42	the	the	DET
taxlaw-2856	699	43	foreign	foreign	ADJ
taxlaw-2856	699	44	[	[	X
taxlaw-2856	699	45	corporation	corporation	NOUN
taxlaw-2856	699	46	’s	’s	X
taxlaw-2856	699	47	]	]	X
taxlaw-2856	699	48	u.s	u.s	PROPN
taxlaw-2856	699	49	.	.	PROPN
taxlaw-2856	699	50	income	income	NOUN
taxlaw-2856	699	51	only	only	ADV
taxlaw-2856	699	52	”	"	PUNCT
taxlaw-2856	699	53	when	when	SCONJ
taxlaw-2856	699	54	“	"	PUNCT
taxlaw-2856	699	55	u.s	u.s	PROPN
taxlaw-2856	699	56	.	.	PROPN
taxlaw-2856	699	57	equity	equity	NOUN
taxlaw-2856	699	58	does	do	AUX
taxlaw-2856	699	59	not	not	PART
taxlaw-2856	699	60	exceed	exceed	VERB
taxlaw-2856	699	61	the	the	DET
taxlaw-2856	699	62	requisite	requisite	ADJ
taxlaw-2856	699	63	threshold	threshold	NOUN
taxlaw-2856	699	64	.	.	PUNCT
taxlaw-2856	699	65	”	"	PUNCT
taxlaw-2856	700	1	i	i	PRON
taxlaw-2856	700	2	d.	d.	VERB
taxlaw-2856	700	3	at	at	ADP
taxlaw-2856	700	4	339	339	NUM
taxlaw-2856	700	5	.	.	PUNCT
taxlaw-2856	701	1	he	he	PRON
taxlaw-2856	701	2	goes	go	VERB
taxlaw-2856	701	3	on	on	ADP
taxlaw-2856	701	4	to	to	PART
taxlaw-2856	701	5	distinguish	distinguish	VERB
taxlaw-2856	701	6	between	between	ADP
taxlaw-2856	701	7	the	the	DET
taxlaw-2856	701	8	described	describe	VERB
taxlaw-2856	701	9	withholding	withholding	NOUN
taxlaw-2856	701	10	tax	tax	NOUN
taxlaw-2856	701	11	on	on	ADP
taxlaw-2856	701	12	u.s	u.s	PROPN
taxlaw-2856	701	13	.	.	PROPN
taxlaw-2856	701	14	income	income	NOUN
taxlaw-2856	701	15	and	and	CCONJ
taxlaw-2856	701	16	“	"	PUNCT
taxlaw-2856	701	17	a	a	DET
taxlaw-2856	701	18	‘	'	PUNCT
taxlaw-2856	701	19	straight	straight	ADJ
taxlaw-2856	701	20	’	'	PUNCT
taxlaw-2856	701	21	u.s	u.s	PROPN
taxlaw-2856	701	22	.	.	PROPN
taxlaw-2856	701	23	tax	tax	NOUN
taxlaw-2856	701	24	on	on	ADP
taxlaw-2856	701	25	the	the	DET
taxlaw-2856	701	26	foreign	foreign	ADJ
taxlaw-2856	701	27	…	…	PUNCT
taxlaw-2856	701	28	corporation	corporation	NOUN
taxlaw-2856	701	29	’s	’s	PART
taxlaw-2856	701	30	u.s	u.s	PROPN
taxlaw-2856	701	31	.	.	PROPN
taxlaw-2856	701	32	income	income	NOUN
taxlaw-2856	701	33	.	.	PUNCT
taxlaw-2856	701	34	”	"	PUNCT
taxlaw-2856	702	1	i	i	PRON
taxlaw-2856	702	2	d.	d.	VERB
taxlaw-2856	702	3	at	at	ADP
taxlaw-2856	702	4	339	339	NUM
taxlaw-2856	702	5	.	.	PUNCT
taxlaw-2856	703	1	i	i	PRON
taxlaw-2856	703	2	can	can	AUX
taxlaw-2856	703	3	not	not	PART
taxlaw-2856	703	4	here	here	ADV
taxlaw-2856	703	5	undertake	undertake	VERB
taxlaw-2856	703	6	a	a	DET
taxlaw-2856	703	7	thorough	thorough	ADJ
taxlaw-2856	703	8	review	review	NOUN
taxlaw-2856	703	9	of	of	ADP
taxlaw-2856	703	10	professor	professor	NOUN
taxlaw-2856	703	11	dodge	dodge	PROPN
taxlaw-2856	703	12	’s	’s	PART
taxlaw-2856	703	13	ambitious	ambitious	ADJ
taxlaw-2856	703	14	proposal	proposal	NOUN
taxlaw-2856	703	15	and	and	CCONJ
taxlaw-2856	703	16	its	its	PRON
taxlaw-2856	703	17	application	application	NOUN
taxlaw-2856	703	18	in	in	ADP
taxlaw-2856	703	19	the	the	DET
taxlaw-2856	703	20	international	international	ADJ
taxlaw-2856	703	21	arena	arena	NOUN
taxlaw-2856	703	22	.	.	PUNCT
taxlaw-2856	704	1	however	however	ADV
taxlaw-2856	704	2	,	,	PUNCT
taxlaw-2856	704	3	i	i	PRON
taxlaw-2856	704	4	would	would	AUX
taxlaw-2856	704	5	suggest	suggest	VERB
taxlaw-2856	704	6	that	that	SCONJ
taxlaw-2856	704	7	these	these	DET
taxlaw-2856	704	8	distinctions	distinction	NOUN
taxlaw-2856	704	9	,	,	PUNCT
taxlaw-2856	704	10	which	which	PRON
taxlaw-2856	704	11	greatly	greatly	ADV
taxlaw-2856	704	12	complicate	complicate	VERB
taxlaw-2856	704	13	the	the	DET
taxlaw-2856	704	14	analysis	analysis	NOUN
taxlaw-2856	704	15	,	,	PUNCT
taxlaw-2856	704	16	are	be	AUX
taxlaw-2856	704	17	both	both	PRON
taxlaw-2856	704	18	unnecessary	unnecessary	ADJ
taxlaw-2856	704	19	and	and	CCONJ
taxlaw-2856	704	20	normatively	normatively	ADV
taxlaw-2856	704	21	unjustifiable	unjustifiable	ADJ
taxlaw-2856	704	22	.	.	PUNCT
taxlaw-2856	705	1	if	if	SCONJ
taxlaw-2856	705	2	residence	residence	NOUN
taxlaw-2856	705	3	is	be	AUX
taxlaw-2856	705	4	not	not	PART
taxlaw-2856	705	5	a	a	DET
taxlaw-2856	705	6	proper	proper	ADJ
taxlaw-2856	705	7	attribute	attribute	NOUN
taxlaw-2856	705	8	of	of	ADP
taxlaw-2856	705	9	corporations	corporation	NOUN
taxlaw-2856	705	10	,	,	PUNCT
taxlaw-2856	705	11	then	then	ADV
taxlaw-2856	705	12	we	we	PRON
taxlaw-2856	705	13	do	do	AUX
taxlaw-2856	705	14	not	not	PART
taxlaw-2856	705	15	need	need	VERB
taxlaw-2856	705	16	to	to	PART
taxlaw-2856	705	17	distinguish	distinguish	VERB
taxlaw-2856	705	18	between	between	ADP
taxlaw-2856	705	19	u.s	u.s	PROPN
taxlaw-2856	705	20	.	.	PROPN
taxlaw-2856	705	21	corporations	corporation	NOUN
taxlaw-2856	705	22	and	and	CCONJ
taxlaw-2856	705	23	foreign	foreign	ADJ
taxlaw-2856	705	24	corporations	corporation	NOUN
taxlaw-2856	705	25	and	and	CCONJ
taxlaw-2856	705	26	can	can	AUX
taxlaw-2856	705	27	focus	focus	VERB
taxlaw-2856	705	28	our	our	PRON
taxlaw-2856	705	29	attention	attention	NOUN
taxlaw-2856	705	30	on	on	ADP
taxlaw-2856	705	31	resident	resident	ADJ
taxlaw-2856	705	32	shareholders	shareholder	NOUN
taxlaw-2856	705	33	and	and	CCONJ
taxlaw-2856	705	34	nonresident	nonresident	ADJ
taxlaw-2856	705	35	shareholders	shareholder	NOUN
taxlaw-2856	705	36	.	.	PUNCT
taxlaw-2856	706	1	furthermore	furthermore	ADV
taxlaw-2856	706	2	,	,	PUNCT
taxlaw-2856	706	3	the	the	DET
taxlaw-2856	706	4	tax	tax	NOUN
taxlaw-2856	706	5	treatment	treatment	NOUN
taxlaw-2856	706	6	of	of	ADP
taxlaw-2856	706	7	a	a	DET
taxlaw-2856	706	8	corporation	corporation	NOUN
taxlaw-2856	706	9	or	or	CCONJ
taxlaw-2856	706	10	its	its	PRON
taxlaw-2856	706	11	shareholders	shareholder	NOUN
taxlaw-2856	706	12	should	should	AUX
taxlaw-2856	706	13	not	not	PART
taxlaw-2856	706	14	depend	depend	VERB
taxlaw-2856	706	15	upon	upon	SCONJ
taxlaw-2856	706	16	whether	whether	SCONJ
taxlaw-2856	706	17	u.s	u.s	PROPN
taxlaw-2856	706	18	.	.	PROPN
taxlaw-2856	706	19	equity	equity	NOUN
taxlaw-2856	706	20	ownership	ownership	NOUN
taxlaw-2856	706	21	crosses	cross	VERB
taxlaw-2856	706	22	a	a	DET
taxlaw-2856	706	23	certain	certain	ADJ
taxlaw-2856	706	24	threshold	threshold	NOUN
taxlaw-2856	706	25	.	.	PUNCT
taxlaw-2856	707	1	as	as	SCONJ
taxlaw-2856	707	2	i	i	PRON
taxlaw-2856	707	3	explain	explain	VERB
taxlaw-2856	707	4	in	in	ADP
taxlaw-2856	707	5	the	the	DET
taxlaw-2856	707	6	text	text	NOUN
taxlaw-2856	707	7	,	,	PUNCT
taxlaw-2856	707	8	infra	infra	NOUN
taxlaw-2856	707	9	,	,	PUNCT
taxlaw-2856	707	10	the	the	DET
taxlaw-2856	707	11	only	only	ADJ
taxlaw-2856	707	12	distinctions	distinction	NOUN
taxlaw-2856	707	13	that	that	PRON
taxlaw-2856	707	14	we	we	PRON
taxlaw-2856	707	15	need	need	VERB
taxlaw-2856	707	16	to	to	PART
taxlaw-2856	707	17	make	make	VERB
taxlaw-2856	707	18	are	be	AUX
taxlaw-2856	707	19	between	between	ADP
taxlaw-2856	707	20	corporations	corporation	NOUN
taxlaw-2856	707	21	with	with	ADP
taxlaw-2856	707	22	u.s	u.s	PROPN
taxlaw-2856	707	23	.	.	PROPN
taxlaw-2856	707	24	source	source	NOUN
taxlaw-2856	707	25	income	income	NOUN
taxlaw-2856	707	26	and	and	CCONJ
taxlaw-2856	707	27	those	those	PRON
taxlaw-2856	707	28	without	without	ADP
taxlaw-2856	707	29	u.s	u.s	PROPN
taxlaw-2856	707	30	.	.	PROPN
taxlaw-2856	707	31	source	source	NOUN
taxlaw-2856	707	32	income	income	NOUN
taxlaw-2856	707	33	and	and	CCONJ
taxlaw-2856	707	34	between	between	ADP
taxlaw-2856	707	35	corporation	corporation	NOUN
taxlaw-2856	707	36	that	that	PRON
taxlaw-2856	707	37	provide	provide	VERB
taxlaw-2856	707	38	u.s	u.s	PROPN
taxlaw-2856	707	39	.	.	PROPN
taxlaw-2856	707	40	authorities	authority	NOUN
taxlaw-2856	707	41	with	with	ADP
taxlaw-2856	707	42	both	both	CCONJ
taxlaw-2856	707	43	the	the	DET
taxlaw-2856	707	44	relevant	relevant	ADJ
taxlaw-2856	707	45	information	information	NOUN
taxlaw-2856	707	46	and	and	CCONJ
taxlaw-2856	707	47	adequate	adequate	ADJ
taxlaw-2856	707	48	audit	audit	NOUN
taxlaw-2856	707	49	opportunities	opportunity	NOUN
taxlaw-2856	707	50	and	and	CCONJ
taxlaw-2856	707	51	those	those	PRON
taxlaw-2856	707	52	that	that	PRON
taxlaw-2856	707	53	do	do	VERB
taxlaw-2856	707	54	not	not	PART
taxlaw-2856	707	55	.	.	PUNCT
taxlaw-2856	708	1	i	i	PRON
taxlaw-2856	708	2	submit	submit	VERB
taxlaw-2856	708	3	that	that	SCONJ
taxlaw-2856	708	4	reducing	reduce	VERB
taxlaw-2856	708	5	the	the	DET
taxlaw-2856	708	6	number	number	NOUN
taxlaw-2856	708	7	of	of	ADP
taxlaw-2856	708	8	categories	category	NOUN
taxlaw-2856	708	9	into	into	ADP
taxlaw-2856	708	10	which	which	PRON
taxlaw-2856	708	11	we	we	PRON
taxlaw-2856	708	12	need	need	VERB
taxlaw-2856	708	13	to	to	PART
taxlaw-2856	708	14	classify	classify	VERB
taxlaw-2856	708	15	corporations	corporation	NOUN
taxlaw-2856	708	16	permits	permit	VERB
taxlaw-2856	708	17	a	a	DET
taxlaw-2856	708	18	proposal	proposal	NOUN
taxlaw-2856	708	19	that	that	PRON
taxlaw-2856	708	20	is	be	AUX
taxlaw-2856	708	21	more	more	ADV
taxlaw-2856	708	22	coherent	coherent	ADJ
taxlaw-2856	708	23	and	and	CCONJ
taxlaw-2856	708	24	simpler	simple	ADJ
taxlaw-2856	708	25	to	to	PART
taxlaw-2856	708	26	implement	implement	VERB
taxlaw-2856	708	27	in	in	ADP
taxlaw-2856	708	28	practice	practice	NOUN
taxlaw-2856	708	29	.	.	PUNCT
taxlaw-2856	709	1	127	127	NUM
taxlaw-2856	709	2	because	because	SCONJ
taxlaw-2856	709	3	the	the	DET
taxlaw-2856	709	4	tax	tax	NOUN
taxlaw-2856	709	5	regime	regime	NOUN
taxlaw-2856	709	6	described	describe	VERB
taxlaw-2856	709	7	in	in	ADP
taxlaw-2856	709	8	the	the	DET
taxlaw-2856	709	9	text	text	NOUN
taxlaw-2856	709	10	is	be	AUX
taxlaw-2856	709	11	a	a	DET
taxlaw-2856	709	12	response	response	NOUN
taxlaw-2856	709	13	to	to	ADP
taxlaw-2856	709	14	challenges	challenge	NOUN
taxlaw-2856	709	15	faced	face	VERB
taxlaw-2856	709	16	by	by	ADP
taxlaw-2856	709	17	the	the	DET
taxlaw-2856	709	18	current	current	ADJ
taxlaw-2856	709	19	corporate	corporate	ADJ
taxlaw-2856	709	20	tax	tax	NOUN
taxlaw-2856	709	21	regime	regime	NOUN
taxlaw-2856	709	22	in	in	ADP
taxlaw-2856	709	23	the	the	DET
taxlaw-2856	709	24	international	international	ADJ
taxlaw-2856	709	25	arena	arena	NOUN
taxlaw-2856	709	26	—	—	PUNCT
taxlaw-2856	709	27	the	the	DET
taxlaw-2856	709	28	fact	fact	NOUN
taxlaw-2856	709	29	that	that	SCONJ
taxlaw-2856	709	30	residence	residence	NOUN
taxlaw-2856	709	31	is	be	AUX
taxlaw-2856	709	32	a	a	DET
taxlaw-2856	709	33	fundamental	fundamental	ADJ
taxlaw-2856	709	34	concept	concept	NOUN
taxlaw-2856	709	35	in	in	ADP
taxlaw-2856	709	36	the	the	DET
taxlaw-2856	709	37	field	field	NOUN
taxlaw-2856	709	38	of	of	ADP
taxlaw-2856	709	39	international	international	ADJ
taxlaw-2856	709	40	taxation	taxation	NOUN
taxlaw-2856	709	41	but	but	CCONJ
taxlaw-2856	709	42	conceptually	conceptually	ADV
taxlaw-2856	709	43	inapplicable	inapplicable	ADJ
taxlaw-2856	709	44	to	to	ADP
taxlaw-2856	709	45	the	the	DET
taxlaw-2856	709	46	corporate	corporate	ADJ
taxlaw-2856	709	47	entity	entity	NOUN
taxlaw-2856	709	48	—	—	PUNCT
taxlaw-2856	709	49	it	it	PRON
taxlaw-2856	709	50	is	be	AUX
taxlaw-2856	709	51	possible	possible	ADJ
taxlaw-2856	709	52	to	to	PART
taxlaw-2856	709	53	adopt	adopt	VERB
taxlaw-2856	709	54	the	the	DET
taxlaw-2856	709	55	proposed	propose	VERB
taxlaw-2856	709	56	tax	tax	NOUN
taxlaw-2856	709	57	regime	regime	NOUN
taxlaw-2856	709	58	in	in	ADP
taxlaw-2856	709	59	the	the	DET
taxlaw-2856	709	60	international	international	ADJ
taxlaw-2856	709	61	arena	arena	NOUN
taxlaw-2856	709	62	while	while	SCONJ
taxlaw-2856	709	63	retaining	retain	VERB
taxlaw-2856	709	64	something	something	PRON
taxlaw-2856	709	65	akin	akin	ADJ
taxlaw-2856	709	66	to	to	ADP
taxlaw-2856	709	67	the	the	DET
taxlaw-2856	709	68	current	current	ADJ
taxlaw-2856	709	69	corporate	corporate	ADJ
taxlaw-2856	709	70	tax	tax	NOUN
taxlaw-2856	709	71	regime	regime	NOUN
taxlaw-2856	709	72	in	in	ADP
taxlaw-2856	709	73	the	the	DET
taxlaw-2856	709	74	domestic	domestic	ADJ
taxlaw-2856	709	75	arena	arena	NOUN
taxlaw-2856	709	76	.	.	PUNCT
taxlaw-2856	710	1	should	should	AUX
taxlaw-2856	710	2	policy	policy	NOUN
taxlaw-2856	710	3	makers	maker	NOUN
taxlaw-2856	710	4	deem	deem	VERB
taxlaw-2856	710	5	it	it	PRON
taxlaw-2856	710	6	desirable	desirable	ADJ
taxlaw-2856	710	7	to	to	PART
taxlaw-2856	710	8	do	do	VERB
taxlaw-2856	710	9	so	so	ADV
taxlaw-2856	710	10	,	,	PUNCT
taxlaw-2856	710	11	i	i	PRON
taxlaw-2856	710	12	would	would	AUX
taxlaw-2856	710	13	suggest	suggest	VERB
taxlaw-2856	710	14	that	that	SCONJ
taxlaw-2856	710	15	the	the	DET
taxlaw-2856	710	16	domestic	domestic	ADJ
taxlaw-2856	710	17	tax	tax	NOUN
taxlaw-2856	710	18	regime	regime	NOUN
taxlaw-2856	710	19	be	be	AUX
taxlaw-2856	710	20	formally	formally	ADV
taxlaw-2856	710	21	elective	elective	ADJ
taxlaw-2856	710	22	(	(	PUNCT
taxlaw-2856	710	23	“	"	PUNCT
taxlaw-2856	710	24	check	check	VERB
taxlaw-2856	710	25	the	the	DET
taxlaw-2856	710	26	box	box	NOUN
taxlaw-2856	710	27	”	"	PUNCT
taxlaw-2856	710	28	)	)	PUNCT
taxlaw-2856	710	29	,	,	PUNCT
taxlaw-2856	710	30	without	without	ADP
taxlaw-2856	710	31	regard	regard	NOUN
taxlaw-2856	710	32	to	to	ADP
taxlaw-2856	710	33	the	the	DET
taxlaw-2856	710	34	corporation	corporation	NOUN
taxlaw-2856	710	35	’s	’s	PART
taxlaw-2856	710	36	poi	poi	PROPN
taxlaw-2856	710	37	,	,	PUNCT
taxlaw-2856	710	38	its	its	PRON
taxlaw-2856	710	39	economic	economic	ADJ
taxlaw-2856	710	40	ties	tie	NOUN
taxlaw-2856	710	41	to	to	ADP
taxlaw-2856	710	42	the	the	DET
taxlaw-2856	710	43	u.s	u.s	PROPN
taxlaw-2856	710	44	.	.	PROPN
taxlaw-2856	710	45	,	,	PUNCT
taxlaw-2856	710	46	or	or	CCONJ
taxlaw-2856	710	47	the	the	DET
taxlaw-2856	710	48	residence	residence	NOUN
taxlaw-2856	710	49	of	of	ADP
taxlaw-2856	710	50	its	its	PRON
taxlaw-2856	710	51	shareholders	shareholder	NOUN
taxlaw-2856	710	52	.	.	PUNCT
taxlaw-2856	711	1	corporations	corporation	NOUN
taxlaw-2856	711	2	electing	elect	VERB
taxlaw-2856	711	3	the	the	DET
taxlaw-2856	711	4	domestic	domestic	ADJ
taxlaw-2856	711	5	tax	tax	NOUN
taxlaw-2856	711	6	regime	regime	NOUN
taxlaw-2856	711	7	would	would	AUX
taxlaw-2856	711	8	be	be	AUX
taxlaw-2856	711	9	liable	liable	ADJ
taxlaw-2856	711	10	to	to	PART
taxlaw-2856	711	11	tax	tax	VERB
taxlaw-2856	711	12	on	on	ADP
taxlaw-2856	711	13	their	their	PRON
taxlaw-2856	711	14	worldwide	worldwide	ADJ
taxlaw-2856	711	15	income	income	NOUN
taxlaw-2856	711	16	.	.	PUNCT
taxlaw-2856	712	1	following	follow	VERB
taxlaw-2856	712	2	current	current	ADJ
taxlaw-2856	712	3	law	law	NOUN
taxlaw-2856	712	4	,	,	PUNCT
taxlaw-2856	712	5	shareholders	shareholder	NOUN
taxlaw-2856	712	6	in	in	ADP
taxlaw-2856	712	7	such	such	DET
taxlaw-2856	712	8	a	a	DET
taxlaw-2856	712	9	corporation	corporation	NOUN
taxlaw-2856	712	10	would	would	AUX
taxlaw-2856	712	11	be	be	AUX
taxlaw-2856	712	12	subject	subject	ADJ
taxlaw-2856	712	13	to	to	ADP
taxlaw-2856	712	14	further	further	ADJ
taxlaw-2856	712	15	tax	tax	NOUN
taxlaw-2856	712	16	at	at	ADP
taxlaw-2856	712	17	reduced	reduce	VERB
taxlaw-2856	712	18	rates	rate	NOUN
taxlaw-2856	712	19	on	on	ADP
taxlaw-2856	712	20	dividends	dividend	NOUN
taxlaw-2856	712	21	and	and	CCONJ
taxlaw-2856	712	22	on	on	ADP
taxlaw-2856	712	23	capital	capital	NOUN
taxlaw-2856	712	24	gain	gain	NOUN
taxlaw-2856	712	25	from	from	ADP
taxlaw-2856	712	26	the	the	DET
taxlaw-2856	712	27	sale	sale	NOUN
taxlaw-2856	712	28	of	of	ADP
taxlaw-2856	712	29	shares	share	NOUN
taxlaw-2856	712	30	.	.	PUNCT
taxlaw-2856	713	1	of	of	ADP
taxlaw-2856	713	2	course	course	ADV
taxlaw-2856	713	3	,	,	PUNCT
taxlaw-2856	713	4	they	they	PRON
taxlaw-2856	713	5	would	would	AUX
taxlaw-2856	713	6	be	be	AUX
taxlaw-2856	713	7	exempt	exempt	ADJ
taxlaw-2856	713	8	from	from	ADP
taxlaw-2856	713	9	the	the	DET
taxlaw-2856	713	10	shareholder	shareholder	NOUN
taxlaw-2856	713	11	-	-	PUNCT
taxlaw-2856	713	12	level	level	NOUN
taxlaw-2856	713	13	tax	tax	NOUN
taxlaw-2856	713	14	in	in	ADP
taxlaw-2856	713	15	the	the	DET
taxlaw-2856	713	16	proposed	propose	VERB
taxlaw-2856	713	17	international	international	ADJ
taxlaw-2856	713	18	corporate	corporate	ADJ
taxlaw-2856	713	19	tax	tax	NOUN
taxlaw-2856	713	20	regime	regime	NOUN
taxlaw-2856	713	21	described	describe	VERB
taxlaw-2856	713	22	it	it	PRON
taxlaw-2856	713	23	the	the	DET
taxlaw-2856	713	24	text	text	NOUN
taxlaw-2856	713	25	.	.	PUNCT
taxlaw-2856	714	1	already	already	ADV
taxlaw-2856	714	2	a	a	DET
taxlaw-2856	714	3	third	third	NOUN
taxlaw-2856	714	4	of	of	ADP
taxlaw-2856	714	5	a	a	DET
taxlaw-2856	714	6	century	century	NOUN
taxlaw-2856	714	7	ago	ago	ADV
taxlaw-2856	714	8	,	,	PUNCT
taxlaw-2856	714	9	tillinghast	tillinghast	PROPN
taxlaw-2856	714	10	suggested	suggest	VERB
taxlaw-2856	714	11	the	the	DET
taxlaw-2856	714	12	possibility	possibility	NOUN
taxlaw-2856	714	13	of	of	ADP
taxlaw-2856	714	14	a	a	DET
taxlaw-2856	714	15	check	check	VERB
taxlaw-2856	714	16	-	-	PUNCT
taxlaw-2856	714	17	the	the	DET
taxlaw-2856	714	18	-	-	PUNCT
taxlaw-2856	714	19	box	box	NOUN
taxlaw-2856	714	20	regime	regime	NOUN
taxlaw-2856	714	21	for	for	ADP
taxlaw-2856	714	22	corporate	corporate	ADJ
taxlaw-2856	714	23	international	international	ADJ
taxlaw-2856	714	24	taxation	taxation	NOUN
taxlaw-2856	714	25	.	.	PUNCT
taxlaw-2856	715	1	see	see	VERB
taxlaw-2856	715	2	tillinghast	tillinghast	ADJ
taxlaw-2856	715	3	,	,	PUNCT
taxlaw-2856	715	4	supra	supra	PROPN
taxlaw-2856	715	5	note	note	NOUN
taxlaw-2856	715	6	1	1	NUM
taxlaw-2856	715	7	,	,	PUNCT
taxlaw-2856	715	8	at	at	ADP
taxlaw-2856	715	9	266	266	NUM
taxlaw-2856	715	10	(	(	PUNCT
taxlaw-2856	715	11	“	"	PUNCT
taxlaw-2856	715	12	the	the	DET
taxlaw-2856	715	13	logic	logic	NOUN
taxlaw-2856	715	14	of	of	ADP
taxlaw-2856	715	15	this	this	DET
taxlaw-2856	715	16	conclusion	conclusion	NOUN
taxlaw-2856	715	17	leads	lead	VERB
taxlaw-2856	715	18	to	to	ADP
taxlaw-2856	715	19	another	another	DET
taxlaw-2856	715	20	view	view	NOUN
taxlaw-2856	715	21	so	so	ADV
taxlaw-2856	715	22	radical	radical	ADJ
taxlaw-2856	715	23	that	that	SCONJ
taxlaw-2856	715	24	it	it	PRON
taxlaw-2856	715	25	has	have	AUX
taxlaw-2856	715	26	not	not	PART
taxlaw-2856	715	27	even	even	ADV
taxlaw-2856	715	28	been	be	AUX
taxlaw-2856	715	29	whispered	whisper	VERB
taxlaw-2856	715	30	for	for	ADP
taxlaw-2856	715	31	twenty	twenty	NUM
taxlaw-2856	715	32	years	year	NOUN
taxlaw-2856	715	33	,	,	PUNCT
taxlaw-2856	715	34	that	that	SCONJ
taxlaw-2856	715	35	u.s	u.s	PROPN
taxlaw-2856	715	36	.	.	PROPN
taxlaw-2856	715	37	persons	person	NOUN
taxlaw-2856	715	38	might	might	AUX
taxlaw-2856	715	39	be	be	AUX
taxlaw-2856	715	40	given	give	VERB
taxlaw-2856	715	41	the	the	DET
taxlaw-2856	715	42	election	election	NOUN
taxlaw-2856	715	43	to	to	PART
taxlaw-2856	715	44	treat	treat	VERB
taxlaw-2856	715	45	a	a	DET
taxlaw-2856	715	46	u.s	u.s	PROPN
taxlaw-2856	715	47	.	.	PROPN
taxlaw-2856	715	48	incorporated	incorporated	ADJ
taxlaw-2856	715	49	entity	entity	NOUN
taxlaw-2856	715	50	as	as	ADP
taxlaw-2856	715	51	a	a	DET
taxlaw-2856	715	52	foreign	foreign	ADJ
taxlaw-2856	715	53	one	one	NOUN
taxlaw-2856	715	54	.	.	PUNCT
taxlaw-2856	715	55	”	"	PUNCT
taxlaw-2856	715	56	)	)	PUNCT
taxlaw-2856	715	57	.	.	PUNCT
taxlaw-2856	716	1	2017	2017	NUM
taxlaw-2856	716	2	]	]	PUNCT
taxlaw-2856	716	3	the	the	DET
taxlaw-2856	716	4	myth	myth	NOUN
taxlaw-2856	716	5	of	of	ADP
taxlaw-2856	716	6	corporate	corporate	ADJ
taxlaw-2856	716	7	tax	tax	NOUN
taxlaw-2856	716	8	residence	residence	NOUN
taxlaw-2856	716	9	33	33	NUM
taxlaw-2856	716	10	a.	a.	NOUN
taxlaw-2856	716	11	computing	compute	VERB
taxlaw-2856	716	12	the	the	DET
taxlaw-2856	716	13	income	income	NOUN
taxlaw-2856	716	14	of	of	ADP
taxlaw-2856	716	15	u.s	u.s	PROPN
taxlaw-2856	716	16	.	.	PROPN
taxlaw-2856	716	17	shareholders	shareholder	NOUN
taxlaw-2856	716	18	the	the	DET
taxlaw-2856	716	19	first	first	ADJ
taxlaw-2856	716	20	issue	issue	NOUN
taxlaw-2856	716	21	that	that	SCONJ
taxlaw-2856	716	22	a	a	DET
taxlaw-2856	716	23	shareholder	shareholder	NOUN
taxlaw-2856	716	24	-	-	PUNCT
taxlaw-2856	716	25	focused	focus	VERB
taxlaw-2856	716	26	international	international	ADJ
taxlaw-2856	716	27	corporate	corporate	ADJ
taxlaw-2856	716	28	tax	tax	NOUN
taxlaw-2856	716	29	regime	regime	NOUN
taxlaw-2856	716	30	would	would	AUX
taxlaw-2856	716	31	need	need	VERB
taxlaw-2856	716	32	to	to	PART
taxlaw-2856	716	33	confront	confront	VERB
taxlaw-2856	716	34	is	be	AUX
taxlaw-2856	716	35	how	how	SCONJ
taxlaw-2856	716	36	to	to	PART
taxlaw-2856	716	37	calculate	calculate	VERB
taxlaw-2856	716	38	a	a	DET
taxlaw-2856	716	39	resident	resident	ADJ
taxlaw-2856	716	40	shareholder	shareholder	NOUN
taxlaw-2856	716	41	’s	’s	PART
taxlaw-2856	716	42	accession	accession	NOUN
taxlaw-2856	716	43	to	to	ADP
taxlaw-2856	716	44	wealth	wealth	NOUN
taxlaw-2856	716	45	.	.	PUNCT
taxlaw-2856	717	1	publicly	publicly	ADV
taxlaw-2856	717	2	traded	trade	VERB
taxlaw-2856	717	3	shares	share	NOUN
taxlaw-2856	717	4	present	present	VERB
taxlaw-2856	717	5	the	the	DET
taxlaw-2856	717	6	fewest	few	ADJ
taxlaw-2856	717	7	problems	problem	NOUN
taxlaw-2856	717	8	in	in	ADP
taxlaw-2856	717	9	this	this	DET
taxlaw-2856	717	10	regard	regard	NOUN
taxlaw-2856	717	11	.	.	PUNCT
taxlaw-2856	718	1	the	the	DET
taxlaw-2856	718	2	fact	fact	NOUN
taxlaw-2856	718	3	that	that	SCONJ
taxlaw-2856	718	4	the	the	DET
taxlaw-2856	718	5	market	market	NOUN
taxlaw-2856	718	6	value	value	NOUN
taxlaw-2856	718	7	of	of	ADP
taxlaw-2856	718	8	the	the	DET
taxlaw-2856	718	9	shares	share	NOUN
taxlaw-2856	718	10	at	at	ADP
taxlaw-2856	718	11	any	any	DET
taxlaw-2856	718	12	given	give	VERB
taxlaw-2856	718	13	moment	moment	NOUN
taxlaw-2856	718	14	can	can	AUX
taxlaw-2856	718	15	easily	easily	ADV
taxlaw-2856	718	16	be	be	AUX
taxlaw-2856	718	17	ascertained	ascertain	VERB
taxlaw-2856	718	18	means	mean	VERB
taxlaw-2856	718	19	that	that	SCONJ
taxlaw-2856	718	20	quantifying	quantify	VERB
taxlaw-2856	718	21	the	the	DET
taxlaw-2856	718	22	shareholder	shareholder	NOUN
taxlaw-2856	718	23	’s	’s	PART
taxlaw-2856	718	24	economic	economic	ADJ
taxlaw-2856	718	25	gain	gain	NOUN
taxlaw-2856	718	26	(	(	PUNCT
taxlaw-2856	718	27	or	or	CCONJ
taxlaw-2856	718	28	loss	loss	NOUN
taxlaw-2856	718	29	)	)	PUNCT
taxlaw-2856	718	30	during	during	ADP
taxlaw-2856	718	31	the	the	DET
taxlaw-2856	718	32	year	year	NOUN
taxlaw-2856	718	33	is	be	AUX
taxlaw-2856	718	34	a	a	DET
taxlaw-2856	718	35	simple	simple	ADJ
taxlaw-2856	718	36	mathematical	mathematical	NOUN
taxlaw-2856	718	37	exercise.128	exercise.128	NOUN
taxlaw-2856	718	38	within	within	ADP
taxlaw-2856	718	39	the	the	DET
taxlaw-2856	718	40	framework	framework	NOUN
taxlaw-2856	718	41	of	of	ADP
taxlaw-2856	718	42	a	a	DET
taxlaw-2856	718	43	tax	tax	NOUN
taxlaw-2856	718	44	regime	regime	NOUN
taxlaw-2856	718	45	that	that	PRON
taxlaw-2856	718	46	refrains	refrain	VERB
taxlaw-2856	718	47	from	from	ADP
taxlaw-2856	718	48	taxing	tax	VERB
taxlaw-2856	718	49	corporations	corporation	NOUN
taxlaw-2856	718	50	and	and	CCONJ
taxlaw-2856	718	51	instead	instead	ADV
taxlaw-2856	718	52	imposes	impose	VERB
taxlaw-2856	718	53	tax	tax	NOUN
taxlaw-2856	718	54	directly	directly	ADV
taxlaw-2856	718	55	on	on	ADP
taxlaw-2856	718	56	shareholders,129	shareholders,129	PROPN
taxlaw-2856	718	57	mark	mark	VERB
taxlaw-2856	718	58	-	-	PUNCT
taxlaw-2856	718	59	to	to	ADP
taxlaw-2856	718	60	-	-	PUNCT
taxlaw-2856	718	61	market	market	NOUN
taxlaw-2856	718	62	reflects	reflect	VERB
taxlaw-2856	718	63	the	the	DET
taxlaw-2856	718	64	idea	idea	NOUN
taxlaw-2856	718	65	that	that	SCONJ
taxlaw-2856	718	66	a	a	DET
taxlaw-2856	718	67	corporation	corporation	NOUN
taxlaw-2856	718	68	’s	’s	PART
taxlaw-2856	718	69	accession	accession	NOUN
taxlaw-2856	718	70	to	to	ADP
taxlaw-2856	718	71	wealth	wealth	NOUN
taxlaw-2856	718	72	is	be	AUX
taxlaw-2856	718	73	irrelevant	irrelevant	ADJ
taxlaw-2856	718	74	from	from	ADP
taxlaw-2856	718	75	the	the	DET
taxlaw-2856	718	76	perspective	perspective	NOUN
taxlaw-2856	718	77	of	of	ADP
taxlaw-2856	718	78	the	the	DET
taxlaw-2856	718	79	normative	normative	ADJ
taxlaw-2856	718	80	goals	goal	NOUN
taxlaw-2856	718	81	of	of	ADP
taxlaw-2856	718	82	the	the	DET
taxlaw-2856	718	83	tax	tax	NOUN
taxlaw-2856	718	84	system	system	NOUN
taxlaw-2856	718	85	.	.	PUNCT
taxlaw-2856	719	1	the	the	DET
taxlaw-2856	719	2	fact	fact	NOUN
taxlaw-2856	719	3	that	that	SCONJ
taxlaw-2856	719	4	a	a	DET
taxlaw-2856	719	5	corporation	corporation	NOUN
taxlaw-2856	719	6	may	may	AUX
taxlaw-2856	719	7	have	have	AUX
taxlaw-2856	719	8	reported	report	VERB
taxlaw-2856	719	9	a	a	DET
taxlaw-2856	719	10	profit	profit	NOUN
taxlaw-2856	719	11	has	have	VERB
taxlaw-2856	719	12	no	no	DET
taxlaw-2856	719	13	normative	normative	ADJ
taxlaw-2856	719	14	significance	significance	NOUN
taxlaw-2856	719	15	if	if	SCONJ
taxlaw-2856	719	16	shareholders	shareholder	NOUN
taxlaw-2856	719	17	experience	experience	VERB
taxlaw-2856	719	18	no	no	DET
taxlaw-2856	719	19	economic	economic	ADJ
taxlaw-2856	719	20	gain	gain	NOUN
taxlaw-2856	719	21	.	.	PUNCT
taxlaw-2856	720	1	conversely	conversely	ADV
taxlaw-2856	720	2	,	,	PUNCT
taxlaw-2856	720	3	the	the	DET
taxlaw-2856	720	4	fact	fact	NOUN
taxlaw-2856	720	5	that	that	SCONJ
taxlaw-2856	720	6	there	there	PRON
taxlaw-2856	720	7	is	be	VERB
taxlaw-2856	720	8	no	no	DET
taxlaw-2856	720	9	reported	reported	ADJ
taxlaw-2856	720	10	profit	profit	NOUN
taxlaw-2856	720	11	on	on	ADP
taxlaw-2856	720	12	the	the	DET
taxlaw-2856	720	13	corporate	corporate	ADJ
taxlaw-2856	720	14	level	level	NOUN
taxlaw-2856	720	15	has	have	VERB
taxlaw-2856	720	16	no	no	DET
taxlaw-2856	720	17	normative	normative	ADJ
taxlaw-2856	720	18	import	import	NOUN
taxlaw-2856	720	19	if	if	SCONJ
taxlaw-2856	720	20	shareholders	shareholder	NOUN
taxlaw-2856	720	21	do	do	AUX
taxlaw-2856	720	22	experience	experience	VERB
taxlaw-2856	720	23	an	an	DET
taxlaw-2856	720	24	accession	accession	NOUN
taxlaw-2856	720	25	to	to	ADP
taxlaw-2856	720	26	wealth	wealth	NOUN
taxlaw-2856	720	27	.	.	PUNCT
taxlaw-2856	721	1	granted	grant	VERB
taxlaw-2856	721	2	,	,	PUNCT
taxlaw-2856	721	3	numerous	numerous	ADJ
taxlaw-2856	721	4	factors	factor	NOUN
taxlaw-2856	721	5	ranging	range	VERB
taxlaw-2856	721	6	from	from	ADP
taxlaw-2856	721	7	well	well	ADV
taxlaw-2856	721	8	-	-	PUNCT
taxlaw-2856	721	9	founded	found	VERB
taxlaw-2856	721	10	expectations	expectation	NOUN
taxlaw-2856	721	11	regarding	regard	VERB
taxlaw-2856	721	12	the	the	DET
taxlaw-2856	721	13	corporation	corporation	NOUN
taxlaw-2856	721	14	’s	’s	PART
taxlaw-2856	721	15	future	future	ADJ
taxlaw-2856	721	16	prospects	prospect	NOUN
taxlaw-2856	721	17	to	to	ADP
taxlaw-2856	721	18	unsubstantiated	unsubstantiated	ADJ
taxlaw-2856	721	19	swings	swing	NOUN
taxlaw-2856	721	20	in	in	ADP
taxlaw-2856	721	21	market	market	NOUN
taxlaw-2856	721	22	mood	mood	NOUN
taxlaw-2856	721	23	may	may	AUX
taxlaw-2856	721	24	explain	explain	VERB
taxlaw-2856	721	25	why	why	SCONJ
taxlaw-2856	721	26	share	share	NOUN
taxlaw-2856	721	27	prices	price	NOUN
taxlaw-2856	721	28	do	do	AUX
taxlaw-2856	721	29	not	not	PART
taxlaw-2856	721	30	track	track	VERB
taxlaw-2856	721	31	corporate	corporate	ADJ
taxlaw-2856	721	32	income	income	NOUN
taxlaw-2856	721	33	,	,	PUNCT
taxlaw-2856	721	34	so	so	SCONJ
taxlaw-2856	721	35	that	that	SCONJ
taxlaw-2856	721	36	the	the	DET
taxlaw-2856	721	37	market	market	NOUN
taxlaw-2856	721	38	price	price	NOUN
taxlaw-2856	721	39	may	may	AUX
taxlaw-2856	721	40	not	not	PART
taxlaw-2856	721	41	reflect	reflect	VERB
taxlaw-2856	721	42	true	true	ADJ
taxlaw-2856	721	43	underlying	underlying	ADJ
taxlaw-2856	721	44	economic	economic	ADJ
taxlaw-2856	721	45	value	value	NOUN
taxlaw-2856	721	46	.	.	PUNCT
taxlaw-2856	722	1	nevertheless	nevertheless	ADV
taxlaw-2856	722	2	,	,	PUNCT
taxlaw-2856	722	3	by	by	ADP
taxlaw-2856	722	4	definition	definition	NOUN
taxlaw-2856	722	5	a	a	DET
taxlaw-2856	722	6	shareholder	shareholder	NOUN
taxlaw-2856	722	7	’s	’s	PART
taxlaw-2856	722	8	accession	accession	NOUN
taxlaw-2856	722	9	to	to	ADP
taxlaw-2856	722	10	wealth	wealth	NOUN
taxlaw-2856	722	11	is	be	AUX
taxlaw-2856	722	12	a	a	DET
taxlaw-2856	722	13	function	function	NOUN
taxlaw-2856	722	14	of	of	ADP
taxlaw-2856	722	15	the	the	DET
taxlaw-2856	722	16	changing	change	VERB
taxlaw-2856	722	17	market	market	NOUN
taxlaw-2856	722	18	values	value	NOUN
taxlaw-2856	722	19	of	of	ADP
taxlaw-2856	722	20	the	the	DET
taxlaw-2856	722	21	securities	security	NOUN
taxlaw-2856	722	22	that	that	PRON
taxlaw-2856	722	23	the	the	DET
taxlaw-2856	722	24	shareholder	shareholder	NOUN
taxlaw-2856	722	25	owns	own	VERB
taxlaw-2856	722	26	(	(	PUNCT
taxlaw-2856	722	27	along	along	ADP
taxlaw-2856	722	28	with	with	ADP
taxlaw-2856	722	29	any	any	DET
taxlaw-2856	722	30	distributions	distribution	NOUN
taxlaw-2856	722	31	that	that	PRON
taxlaw-2856	722	32	the	the	DET
taxlaw-2856	722	33	shareholder	shareholder	NOUN
taxlaw-2856	722	34	receives	receive	VERB
taxlaw-2856	722	35	)	)	PUNCT
taxlaw-2856	722	36	,	,	PUNCT
taxlaw-2856	722	37	and	and	CCONJ
taxlaw-2856	722	38	it	it	PRON
taxlaw-2856	722	39	is	be	AUX
taxlaw-2856	722	40	the	the	DET
taxlaw-2856	722	41	individual	individual	ADJ
taxlaw-2856	722	42	shareholder	shareholder	NOUN
taxlaw-2856	722	43	’s	’s	PART
taxlaw-2856	722	44	accession	accession	NOUN
taxlaw-2856	722	45	to	to	ADP
taxlaw-2856	722	46	wealth	wealth	NOUN
taxlaw-2856	722	47	that	that	PRON
taxlaw-2856	722	48	has	have	VERB
taxlaw-2856	722	49	normative	normative	ADJ
taxlaw-2856	722	50	import	import	NOUN
taxlaw-2856	722	51	from	from	ADP
taxlaw-2856	722	52	the	the	DET
taxlaw-2856	722	53	perspective	perspective	NOUN
taxlaw-2856	722	54	of	of	ADP
taxlaw-2856	722	55	income	income	NOUN
taxlaw-2856	722	56	taxation.130	taxation.130	NOUN
taxlaw-2856	722	57	128	128	NUM
taxlaw-2856	722	58	gain	gain	NOUN
taxlaw-2856	722	59	(	(	PUNCT
taxlaw-2856	722	60	or	or	CCONJ
taxlaw-2856	722	61	loss	loss	NOUN
taxlaw-2856	722	62	)	)	PUNCT
taxlaw-2856	722	63	equals	equal	VERB
taxlaw-2856	722	64	(	(	PUNCT
taxlaw-2856	722	65	a	a	X
taxlaw-2856	722	66	)	)	PUNCT
taxlaw-2856	722	67	the	the	DET
taxlaw-2856	722	68	market	market	NOUN
taxlaw-2856	722	69	value	value	NOUN
taxlaw-2856	722	70	of	of	ADP
taxlaw-2856	722	71	any	any	DET
taxlaw-2856	722	72	shares	share	NOUN
taxlaw-2856	722	73	held	hold	VERB
taxlaw-2856	722	74	at	at	ADP
taxlaw-2856	722	75	the	the	DET
taxlaw-2856	722	76	end	end	NOUN
taxlaw-2856	722	77	of	of	ADP
taxlaw-2856	722	78	the	the	DET
taxlaw-2856	722	79	year	year	NOUN
taxlaw-2856	722	80	plus	plus	CCONJ
taxlaw-2856	722	81	(	(	PUNCT
taxlaw-2856	722	82	b	b	X
taxlaw-2856	722	83	)	)	PUNCT
taxlaw-2856	722	84	the	the	DET
taxlaw-2856	722	85	amount	amount	NOUN
taxlaw-2856	722	86	received	receive	VERB
taxlaw-2856	722	87	for	for	ADP
taxlaw-2856	722	88	any	any	DET
taxlaw-2856	722	89	shares	share	NOUN
taxlaw-2856	722	90	sold	sell	VERB
taxlaw-2856	722	91	during	during	ADP
taxlaw-2856	722	92	the	the	DET
taxlaw-2856	722	93	year	year	NOUN
taxlaw-2856	722	94	plus	plus	CCONJ
taxlaw-2856	722	95	(	(	PUNCT
taxlaw-2856	722	96	c	c	X
taxlaw-2856	722	97	)	)	PUNCT
taxlaw-2856	722	98	any	any	DET
taxlaw-2856	722	99	distributions	distribution	NOUN
taxlaw-2856	722	100	received	receive	VERB
taxlaw-2856	722	101	during	during	ADP
taxlaw-2856	722	102	the	the	DET
taxlaw-2856	722	103	year	year	NOUN
taxlaw-2856	722	104	minus	minus	CCONJ
taxlaw-2856	722	105	(	(	PUNCT
taxlaw-2856	722	106	d	d	X
taxlaw-2856	722	107	)	)	PUNCT
taxlaw-2856	722	108	the	the	DET
taxlaw-2856	722	109	market	market	NOUN
taxlaw-2856	722	110	value	value	NOUN
taxlaw-2856	722	111	of	of	ADP
taxlaw-2856	722	112	any	any	DET
taxlaw-2856	722	113	shares	share	NOUN
taxlaw-2856	722	114	held	hold	VERB
taxlaw-2856	722	115	at	at	ADP
taxlaw-2856	722	116	the	the	DET
taxlaw-2856	722	117	beginning	beginning	NOUN
taxlaw-2856	722	118	of	of	ADP
taxlaw-2856	722	119	the	the	DET
taxlaw-2856	722	120	year	year	NOUN
taxlaw-2856	722	121	minus	minus	CCONJ
taxlaw-2856	722	122	(	(	PUNCT
taxlaw-2856	722	123	e	e	NOUN
taxlaw-2856	722	124	)	)	PUNCT
taxlaw-2856	722	125	the	the	DET
taxlaw-2856	722	126	amount	amount	NOUN
taxlaw-2856	722	127	paid	pay	VERB
taxlaw-2856	722	128	for	for	ADP
taxlaw-2856	722	129	any	any	DET
taxlaw-2856	722	130	shares	share	NOUN
taxlaw-2856	722	131	purchased	purchase	VERB
taxlaw-2856	722	132	during	during	ADP
taxlaw-2856	722	133	the	the	DET
taxlaw-2856	722	134	year	year	NOUN
taxlaw-2856	722	135	.	.	PUNCT
taxlaw-2856	723	1	as	as	ADP
taxlaw-2856	723	2	an	an	DET
taxlaw-2856	723	3	example	example	NOUN
taxlaw-2856	723	4	,	,	PUNCT
taxlaw-2856	723	5	assume	assume	VERB
taxlaw-2856	723	6	that	that	SCONJ
taxlaw-2856	723	7	as	as	ADP
taxlaw-2856	723	8	of	of	ADP
taxlaw-2856	723	9	the	the	DET
taxlaw-2856	723	10	end	end	NOUN
taxlaw-2856	723	11	of	of	ADP
taxlaw-2856	723	12	2016	2016	NUM
taxlaw-2856	723	13	,	,	PUNCT
taxlaw-2856	723	14	terry	terry	PROPN
taxlaw-2856	723	15	,	,	PUNCT
taxlaw-2856	723	16	a	a	DET
taxlaw-2856	723	17	u.s	u.s	PROPN
taxlaw-2856	723	18	.	.	PROPN
taxlaw-2856	723	19	resident	resident	PROPN
taxlaw-2856	723	20	individual	individual	NOUN
taxlaw-2856	723	21	,	,	PUNCT
taxlaw-2856	723	22	owned	own	VERB
taxlaw-2856	723	23	500	500	NUM
taxlaw-2856	723	24	shares	share	NOUN
taxlaw-2856	723	25	of	of	ADP
taxlaw-2856	723	26	stock	stock	NOUN
taxlaw-2856	723	27	in	in	ADP
taxlaw-2856	723	28	xyz	xyz	PROPN
taxlaw-2856	723	29	corporation	corporation	NOUN
taxlaw-2856	723	30	and	and	CCONJ
taxlaw-2856	723	31	that	that	SCONJ
taxlaw-2856	723	32	the	the	DET
taxlaw-2856	723	33	market	market	NOUN
taxlaw-2856	723	34	value	value	NOUN
taxlaw-2856	723	35	of	of	ADP
taxlaw-2856	723	36	each	each	DET
taxlaw-2856	723	37	share	share	NOUN
taxlaw-2856	723	38	of	of	ADP
taxlaw-2856	723	39	stock	stock	NOUN
taxlaw-2856	723	40	as	as	ADP
taxlaw-2856	723	41	of	of	ADP
taxlaw-2856	723	42	the	the	DET
taxlaw-2856	723	43	end	end	NOUN
taxlaw-2856	723	44	of	of	ADP
taxlaw-2856	723	45	2016	2016	NUM
taxlaw-2856	723	46	was	be	AUX
taxlaw-2856	723	47	$	$	SYM
taxlaw-2856	723	48	100	100	NUM
taxlaw-2856	723	49	.	.	PUNCT
taxlaw-2856	724	1	on	on	ADP
taxlaw-2856	724	2	march	march	PROPN
taxlaw-2856	724	3	13	13	NUM
taxlaw-2856	724	4	,	,	PUNCT
taxlaw-2856	724	5	2017	2017	NUM
taxlaw-2856	724	6	,	,	PUNCT
taxlaw-2856	724	7	terry	terry	PROPN
taxlaw-2856	724	8	purchased	purchase	VERB
taxlaw-2856	724	9	an	an	DET
taxlaw-2856	724	10	addition	addition	NOUN
taxlaw-2856	724	11	300	300	NUM
taxlaw-2856	724	12	shares	share	NOUN
taxlaw-2856	724	13	of	of	ADP
taxlaw-2856	724	14	xyz	xyz	PROPN
taxlaw-2856	724	15	at	at	ADP
taxlaw-2856	724	16	$	$	SYM
taxlaw-2856	724	17	120	120	NUM
taxlaw-2856	724	18	a	a	DET
taxlaw-2856	724	19	share	share	NOUN
taxlaw-2856	724	20	.	.	PUNCT
taxlaw-2856	725	1	on	on	ADP
taxlaw-2856	725	2	june	june	PROPN
taxlaw-2856	725	3	15	15	NUM
taxlaw-2856	725	4	,	,	PUNCT
taxlaw-2856	725	5	2017	2017	NUM
taxlaw-2856	725	6	,	,	PUNCT
taxlaw-2856	725	7	xyz	xyz	PROPN
taxlaw-2856	725	8	paid	pay	VERB
taxlaw-2856	725	9	a	a	DET
taxlaw-2856	725	10	dividend	dividend	NOUN
taxlaw-2856	725	11	of	of	ADP
taxlaw-2856	725	12	$	$	SYM
taxlaw-2856	725	13	12	12	NUM
taxlaw-2856	725	14	a	a	DET
taxlaw-2856	725	15	share	share	NOUN
taxlaw-2856	725	16	.	.	PUNCT
taxlaw-2856	726	1	on	on	ADP
taxlaw-2856	726	2	october	october	PROPN
taxlaw-2856	726	3	8	8	NUM
taxlaw-2856	726	4	,	,	PUNCT
taxlaw-2856	726	5	2017	2017	NUM
taxlaw-2856	726	6	,	,	PUNCT
taxlaw-2856	726	7	terry	terry	PROPN
taxlaw-2856	726	8	sold	sell	VERB
taxlaw-2856	726	9	200	200	NUM
taxlaw-2856	726	10	shares	share	NOUN
taxlaw-2856	726	11	of	of	ADP
taxlaw-2856	726	12	xyz	xyz	NOUN
taxlaw-2856	726	13	for	for	ADP
taxlaw-2856	726	14	$	$	SYM
taxlaw-2856	726	15	110	110	NUM
taxlaw-2856	726	16	a	a	DET
taxlaw-2856	726	17	share	share	NOUN
taxlaw-2856	726	18	.	.	PUNCT
taxlaw-2856	727	1	at	at	ADP
taxlaw-2856	727	2	the	the	DET
taxlaw-2856	727	3	end	end	NOUN
taxlaw-2856	727	4	of	of	ADP
taxlaw-2856	727	5	trading	trading	NOUN
taxlaw-2856	727	6	on	on	ADP
taxlaw-2856	727	7	december	december	PROPN
taxlaw-2856	727	8	31	31	NUM
taxlaw-2856	727	9	,	,	PUNCT
taxlaw-2856	727	10	2017	2017	NUM
taxlaw-2856	727	11	,	,	PUNCT
taxlaw-2856	727	12	xyz	xyz	PROPN
taxlaw-2856	727	13	shares	share	NOUN
taxlaw-2856	727	14	were	be	AUX
taxlaw-2856	727	15	worth	worth	ADJ
taxlaw-2856	727	16	$	$	SYM
taxlaw-2856	727	17	95	95	NUM
taxlaw-2856	727	18	each	each	PRON
taxlaw-2856	727	19	.	.	PUNCT
taxlaw-2856	728	1	using	use	VERB
taxlaw-2856	728	2	the	the	DET
taxlaw-2856	728	3	above	above	ADJ
taxlaw-2856	728	4	formula	formula	NOUN
taxlaw-2856	728	5	,	,	PUNCT
taxlaw-2856	728	6	terry	terry	PROPN
taxlaw-2856	728	7	’s	’s	PART
taxlaw-2856	728	8	accession	accession	NOUN
taxlaw-2856	728	9	to	to	ADP
taxlaw-2856	728	10	wealth	wealth	NOUN
taxlaw-2856	728	11	resulting	result	VERB
taxlaw-2856	728	12	from	from	ADP
taxlaw-2856	728	13	the	the	DET
taxlaw-2856	728	14	investment	investment	NOUN
taxlaw-2856	728	15	in	in	ADP
taxlaw-2856	728	16	xyz	xyz	PROPN
taxlaw-2856	728	17	stock	stock	NOUN
taxlaw-2856	728	18	would	would	AUX
taxlaw-2856	728	19	be	be	AUX
taxlaw-2856	728	20	:	:	PUNCT
taxlaw-2856	728	21	(	(	PUNCT
taxlaw-2856	728	22	600	600	NUM
taxlaw-2856	728	23	x	x	SYM
taxlaw-2856	728	24	$	$	SYM
taxlaw-2856	728	25	95	95	NUM
taxlaw-2856	728	26	)	)	PUNCT
taxlaw-2856	729	1	+	+	CCONJ
taxlaw-2856	729	2	(	(	PUNCT
taxlaw-2856	729	3	200	200	NUM
taxlaw-2856	729	4	x	x	SYM
taxlaw-2856	729	5	$	$	SYM
taxlaw-2856	729	6	110	110	NUM
taxlaw-2856	729	7	)	)	PUNCT
taxlaw-2856	730	1	+	+	CCONJ
taxlaw-2856	730	2	(	(	PUNCT
taxlaw-2856	730	3	800	800	NUM
taxlaw-2856	730	4	x	x	SYM
taxlaw-2856	730	5	$	$	SYM
taxlaw-2856	730	6	12	12	NUM
taxlaw-2856	730	7	)	)	PUNCT
taxlaw-2856	730	8	–	–	PUNCT
taxlaw-2856	730	9	(	(	PUNCT
taxlaw-2856	730	10	500	500	NUM
taxlaw-2856	730	11	x	x	SYM
taxlaw-2856	730	12	$	$	SYM
taxlaw-2856	730	13	100	100	NUM
taxlaw-2856	730	14	)	)	PUNCT
taxlaw-2856	730	15	–	–	PUNCT
taxlaw-2856	730	16	(	(	PUNCT
taxlaw-2856	730	17	300	300	NUM
taxlaw-2856	730	18	x	x	SYM
taxlaw-2856	730	19	$	$	SYM
taxlaw-2856	730	20	120	120	NUM
taxlaw-2856	730	21	)	)	PUNCT
taxlaw-2856	730	22	=	=	PUNCT
taxlaw-2856	730	23	$	$	SYM
taxlaw-2856	730	24	2,600	2,600	NUM
taxlaw-2856	730	25	.	.	PUNCT
taxlaw-2856	731	1	129	129	NUM
taxlaw-2856	731	2	even	even	ADV
taxlaw-2856	731	3	within	within	ADP
taxlaw-2856	731	4	the	the	DET
taxlaw-2856	731	5	framework	framework	NOUN
taxlaw-2856	731	6	of	of	ADP
taxlaw-2856	731	7	the	the	DET
taxlaw-2856	731	8	current	current	ADJ
taxlaw-2856	731	9	corporate	corporate	ADJ
taxlaw-2856	731	10	tax	tax	NOUN
taxlaw-2856	731	11	regime	regime	NOUN
taxlaw-2856	731	12	,	,	PUNCT
taxlaw-2856	731	13	commentators	commentator	NOUN
taxlaw-2856	731	14	have	have	AUX
taxlaw-2856	731	15	suggested	suggest	VERB
taxlaw-2856	731	16	that	that	SCONJ
taxlaw-2856	731	17	marking	mark	VERB
taxlaw-2856	731	18	securities	security	NOUN
taxlaw-2856	731	19	to	to	ADP
taxlaw-2856	731	20	market	market	NOUN
taxlaw-2856	731	21	is	be	AUX
taxlaw-2856	731	22	superior	superior	ADJ
taxlaw-2856	731	23	to	to	ADP
taxlaw-2856	731	24	deferring	defer	VERB
taxlaw-2856	731	25	recognition	recognition	NOUN
taxlaw-2856	731	26	of	of	ADP
taxlaw-2856	731	27	shareholder	shareholder	NOUN
taxlaw-2856	731	28	-	-	PUNCT
taxlaw-2856	731	29	level	level	NOUN
taxlaw-2856	731	30	gain	gain	NOUN
taxlaw-2856	731	31	or	or	CCONJ
taxlaw-2856	731	32	loss	loss	NOUN
taxlaw-2856	731	33	until	until	ADP
taxlaw-2856	731	34	realization	realization	NOUN
taxlaw-2856	731	35	.	.	PUNCT
taxlaw-2856	732	1	see	see	VERB
taxlaw-2856	732	2	,	,	PUNCT
taxlaw-2856	732	3	e.g.	e.g.	ADV
taxlaw-2856	732	4	,	,	PUNCT
taxlaw-2856	732	5	john	john	PROPN
taxlaw-2856	732	6	p.	p.	PROPN
taxlaw-2856	732	7	bransfield	bransfield	PROPN
taxlaw-2856	732	8	,	,	PUNCT
taxlaw-2856	732	9	proposal	proposal	NOUN
taxlaw-2856	732	10	to	to	PART
taxlaw-2856	732	11	change	change	VERB
taxlaw-2856	732	12	the	the	DET
taxlaw-2856	732	13	federal	federal	ADJ
taxlaw-2856	732	14	income	income	NOUN
taxlaw-2856	732	15	taxation	taxation	NOUN
taxlaw-2856	732	16	of	of	ADP
taxlaw-2856	732	17	marketable	marketable	ADJ
taxlaw-2856	732	18	securities	security	NOUN
taxlaw-2856	732	19	,	,	PUNCT
taxlaw-2856	732	20	2	2	NUM
taxlaw-2856	732	21	hous	hous	ADJ
taxlaw-2856	732	22	.	.	PUNCT
taxlaw-2856	733	1	bus	bus	NOUN
taxlaw-2856	733	2	.	.	PUNCT
taxlaw-2856	733	3	&	&	CCONJ
taxlaw-2856	733	4	tax	tax	PROPN
taxlaw-2856	733	5	l.j	l.j	PROPN
taxlaw-2856	733	6	.	.	PROPN
taxlaw-2856	733	7	328	328	NUM
taxlaw-2856	733	8	(	(	PUNCT
taxlaw-2856	733	9	2001–2002	2001–2002	NUM
taxlaw-2856	733	10	)	)	PUNCT
taxlaw-2856	733	11	;	;	PUNCT
taxlaw-2856	733	12	samuel	samuel	PROPN
taxlaw-2856	733	13	d.	d.	PROPN
taxlaw-2856	733	14	brunson	brunson	PROPN
taxlaw-2856	733	15	,	,	PUNCT
taxlaw-2856	733	16	taxing	tax	VERB
taxlaw-2856	733	17	investors	investor	NOUN
taxlaw-2856	733	18	on	on	ADP
taxlaw-2856	733	19	a	a	DET
taxlaw-2856	733	20	mark	mark	NOUN
taxlaw-2856	733	21	-	-	PUNCT
taxlaw-2856	733	22	tomarket	tomarket	NOUN
taxlaw-2856	733	23	basis	basis	NOUN
taxlaw-2856	733	24	,	,	PUNCT
taxlaw-2856	733	25	43	43	NUM
taxlaw-2856	733	26	loy	loy	PROPN
taxlaw-2856	733	27	.	.	PUNCT
taxlaw-2856	734	1	l.a	l.a	PROPN
taxlaw-2856	734	2	.	.	PROPN
taxlaw-2856	734	3	l.	l.	PROPN
taxlaw-2856	734	4	rev	rev	PROPN
taxlaw-2856	734	5	.	.	PROPN
taxlaw-2856	735	1	507	507	NUM
taxlaw-2856	735	2	(	(	PUNCT
taxlaw-2856	735	3	2010	2010	NUM
taxlaw-2856	735	4	)	)	PUNCT
taxlaw-2856	735	5	;	;	PUNCT
taxlaw-2856	736	1	eric	eric	PROPN
taxlaw-2856	736	2	d.	d.	PROPN
taxlaw-2856	736	3	chason	chason	PROPN
taxlaw-2856	736	4	,	,	PUNCT
taxlaw-2856	736	5	naked	naked	ADJ
taxlaw-2856	736	6	and	and	CCONJ
taxlaw-2856	736	7	coved	cove	VERB
taxlaw-2856	736	8	in	in	ADP
taxlaw-2856	736	9	monte	monte	PROPN
taxlaw-2856	736	10	carlo	carlo	PROPN
taxlaw-2856	736	11	:	:	PUNCT
taxlaw-2856	736	12	a	a	DET
taxlaw-2856	736	13	reappraisal	reappraisal	NOUN
taxlaw-2856	736	14	of	of	ADP
taxlaw-2856	736	15	option	option	NOUN
taxlaw-2856	736	16	taxation	taxation	NOUN
taxlaw-2856	736	17	,	,	PUNCT
taxlaw-2856	736	18	27	27	NUM
taxlaw-2856	736	19	va	va	NOUN
taxlaw-2856	736	20	.	.	PUNCT
taxlaw-2856	736	21	tax	tax	PROPN
taxlaw-2856	736	22	rev	rev	PROPN
taxlaw-2856	736	23	.	.	PROPN
taxlaw-2856	736	24	135	135	NUM
taxlaw-2856	736	25	(	(	PUNCT
taxlaw-2856	736	26	2007	2007	NUM
taxlaw-2856	736	27	)	)	PUNCT
taxlaw-2856	736	28	;	;	PUNCT
taxlaw-2856	736	29	david	david	PROPN
taxlaw-2856	736	30	elkins	elkins	PROPN
taxlaw-2856	736	31	,	,	PUNCT
taxlaw-2856	736	32	the	the	DET
taxlaw-2856	736	33	myth	myth	NOUN
taxlaw-2856	736	34	of	of	ADP
taxlaw-2856	736	35	realization	realization	NOUN
taxlaw-2856	736	36	:	:	PUNCT
taxlaw-2856	736	37	markto	markto	NOUN
taxlaw-2856	736	38	-	-	PUNCT
taxlaw-2856	736	39	market	market	NOUN
taxlaw-2856	736	40	taxation	taxation	NOUN
taxlaw-2856	736	41	of	of	ADP
taxlaw-2856	736	42	publically	publically	ADV
taxlaw-2856	736	43	-	-	PUNCT
taxlaw-2856	736	44	traded	trade	VERB
taxlaw-2856	736	45	securities	security	NOUN
taxlaw-2856	736	46	,	,	PUNCT
taxlaw-2856	736	47	10	10	NUM
taxlaw-2856	736	48	fla	fla	NOUN
taxlaw-2856	736	49	.	.	PUNCT
taxlaw-2856	737	1	tax	tax	PROPN
taxlaw-2856	737	2	rev	rev	PROPN
taxlaw-2856	737	3	.	.	PROPN
taxlaw-2856	737	4	375	375	NUM
taxlaw-2856	737	5	(	(	PUNCT
taxlaw-2856	737	6	2010	2010	NUM
taxlaw-2856	737	7	)	)	PUNCT
taxlaw-2856	737	8	;	;	PUNCT
taxlaw-2856	738	1	timothy	timothy	PROPN
taxlaw-2856	738	2	hurley	hurley	PROPN
taxlaw-2856	738	3	,	,	PUNCT
taxlaw-2856	738	4	“	"	PUNCT
taxlaw-2856	738	5	robbing	rob	VERB
taxlaw-2856	738	6	”	"	PUNCT
taxlaw-2856	738	7	the	the	DET
taxlaw-2856	738	8	rich	rich	ADJ
taxlaw-2856	738	9	to	to	PART
taxlaw-2856	738	10	give	give	VERB
taxlaw-2856	738	11	to	to	ADP
taxlaw-2856	738	12	the	the	DET
taxlaw-2856	738	13	poor	poor	ADJ
taxlaw-2856	738	14	:	:	PUNCT
taxlaw-2856	738	15	abolishing	abolish	VERB
taxlaw-2856	738	16	realization	realization	NOUN
taxlaw-2856	738	17	and	and	CCONJ
taxlaw-2856	738	18	adopting	adopt	VERB
taxlaw-2856	738	19	mark	mark	NOUN
taxlaw-2856	738	20	-	-	PUNCT
taxlaw-2856	738	21	to	to	ADP
taxlaw-2856	738	22	-	-	PUNCT
taxlaw-2856	738	23	market	market	NOUN
taxlaw-2856	738	24	taxation	taxation	NOUN
taxlaw-2856	738	25	,	,	PUNCT
taxlaw-2856	738	26	25	25	NUM
taxlaw-2856	738	27	thomas	thomas	PROPN
taxlaw-2856	738	28	m.	m.	PROPN
taxlaw-2856	738	29	cooley	cooley	PROPN
taxlaw-2856	738	30	l.	l.	PROPN
taxlaw-2856	738	31	rev	rev	PROPN
taxlaw-2856	738	32	.	.	PROPN
taxlaw-2856	738	33	529	529	NUM
taxlaw-2856	738	34	(	(	PUNCT
taxlaw-2856	738	35	2008	2008	NUM
taxlaw-2856	738	36	)	)	PUNCT
taxlaw-2856	738	37	;	;	PUNCT
taxlaw-2856	738	38	mark	mark	PROPN
taxlaw-2856	738	39	l.	l.	PROPN
taxlaw-2856	738	40	louie	louie	PROPN
taxlaw-2856	738	41	,	,	PUNCT
taxlaw-2856	738	42	realizing	realize	VERB
taxlaw-2856	738	43	appreciation	appreciation	NOUN
taxlaw-2856	738	44	without	without	ADP
taxlaw-2856	738	45	sale	sale	NOUN
taxlaw-2856	738	46	:	:	PUNCT
taxlaw-2856	738	47	accrual	accrual	ADJ
taxlaw-2856	738	48	taxation	taxation	NOUN
taxlaw-2856	738	49	of	of	ADP
taxlaw-2856	738	50	capital	capital	NOUN
taxlaw-2856	738	51	gains	gain	NOUN
taxlaw-2856	738	52	on	on	ADP
taxlaw-2856	738	53	marketable	marketable	ADJ
taxlaw-2856	738	54	securities	security	NOUN
taxlaw-2856	738	55	,	,	PUNCT
taxlaw-2856	738	56	34	34	NUM
taxlaw-2856	738	57	stan	stan	PROPN
taxlaw-2856	738	58	.	.	PUNCT
taxlaw-2856	739	1	l.	l.	PROPN
taxlaw-2856	739	2	rev	rev	PROPN
taxlaw-2856	739	3	.	.	PROPN
taxlaw-2856	739	4	857	857	NUM
taxlaw-2856	739	5	(	(	PUNCT
taxlaw-2856	739	6	1982	1982	NUM
taxlaw-2856	739	7	)	)	PUNCT
taxlaw-2856	739	8	;	;	PUNCT
taxlaw-2856	739	9	clarissa	clarissa	PROPN
taxlaw-2856	739	10	potter	potter	PROPN
taxlaw-2856	739	11	,	,	PUNCT
taxlaw-2856	739	12	mark	mark	NOUN
taxlaw-2856	739	13	-	-	PUNCT
taxlaw-2856	739	14	tomarket	tomarket	NOUN
taxlaw-2856	739	15	taxation	taxation	NOUN
taxlaw-2856	739	16	as	as	ADP
taxlaw-2856	739	17	the	the	DET
taxlaw-2856	739	18	way	way	NOUN
taxlaw-2856	739	19	to	to	PART
taxlaw-2856	739	20	save	save	VERB
taxlaw-2856	739	21	the	the	DET
taxlaw-2856	739	22	income	income	NOUN
taxlaw-2856	739	23	tax	tax	NOUN
taxlaw-2856	739	24	–	–	PUNCT
taxlaw-2856	739	25	a	a	DET
taxlaw-2856	739	26	former	former	ADJ
taxlaw-2856	739	27	administrator	administrator	NOUN
taxlaw-2856	739	28	’s	’s	PART
taxlaw-2856	739	29	view	view	NOUN
taxlaw-2856	739	30	,	,	PUNCT
taxlaw-2856	739	31	33	33	NUM
taxlaw-2856	739	32	val	val	NOUN
taxlaw-2856	739	33	.	.	PUNCT
taxlaw-2856	740	1	u.l	u.l	AUX
taxlaw-2856	740	2	.	.	PROPN
taxlaw-2856	740	3	rev	rev	PROPN
taxlaw-2856	740	4	.	.	PROPN
taxlaw-2856	741	1	879	879	NUM
taxlaw-2856	741	2	(	(	PUNCT
taxlaw-2856	741	3	1999	1999	NUM
taxlaw-2856	741	4	)	)	PUNCT
taxlaw-2856	741	5	;	;	PUNCT
taxlaw-2856	741	6	david	david	PROPN
taxlaw-2856	741	7	j.	j.	PROPN
taxlaw-2856	741	8	shakow	shakow	PROPN
taxlaw-2856	741	9	,	,	PUNCT
taxlaw-2856	741	10	taxation	taxation	NOUN
taxlaw-2856	741	11	without	without	ADP
taxlaw-2856	741	12	realization	realization	NOUN
taxlaw-2856	741	13	:	:	PUNCT
taxlaw-2856	741	14	a	a	DET
taxlaw-2856	741	15	proposal	proposal	NOUN
taxlaw-2856	741	16	for	for	ADP
taxlaw-2856	741	17	accrual	accrual	ADJ
taxlaw-2856	741	18	taxation	taxation	NOUN
taxlaw-2856	741	19	,	,	PUNCT
taxlaw-2856	741	20	134	134	NUM
taxlaw-2856	741	21	u.	u.	NOUN
taxlaw-2856	741	22	pa	pa	PROPN
taxlaw-2856	741	23	.	.	PUNCT
taxlaw-2856	741	24	l.	l.	PROPN
taxlaw-2856	741	25	rev	rev	PROPN
taxlaw-2856	741	26	.	.	PROPN
taxlaw-2856	741	27	1111	1111	NUM
taxlaw-2856	741	28	(	(	PUNCT
taxlaw-2856	741	29	1986	1986	NUM
taxlaw-2856	741	30	)	)	PUNCT
taxlaw-2856	741	31	;	;	PUNCT
taxlaw-2856	741	32	david	david	PROPN
taxlaw-2856	741	33	slawson	slawson	PROPN
taxlaw-2856	741	34	,	,	PUNCT
taxlaw-2856	741	35	taxing	tax	VERB
taxlaw-2856	741	36	as	as	ADP
taxlaw-2856	741	37	ordinary	ordinary	ADJ
taxlaw-2856	741	38	income	income	NOUN
taxlaw-2856	741	39	the	the	DET
taxlaw-2856	741	40	appreciation	appreciation	NOUN
taxlaw-2856	741	41	of	of	ADP
taxlaw-2856	741	42	publicly	publicly	ADV
taxlaw-2856	741	43	held	hold	VERB
taxlaw-2856	741	44	stock	stock	NOUN
taxlaw-2856	741	45	,	,	PUNCT
taxlaw-2856	741	46	76	76	NUM
taxlaw-2856	741	47	yale	yale	PROPN
taxlaw-2856	741	48	l.	l.	PROPN
taxlaw-2856	741	49	j.	j.	PROPN
taxlaw-2856	741	50	623	623	NUM
taxlaw-2856	741	51	(	(	PUNCT
taxlaw-2856	741	52	1967	1967	NUM
taxlaw-2856	741	53	)	)	PUNCT
taxlaw-2856	741	54	;	;	PUNCT
taxlaw-2856	741	55	david	david	PROPN
taxlaw-2856	741	56	a	a	PRON
taxlaw-2856	741	57	,	,	PUNCT
taxlaw-2856	741	58	weisbach	weisbach	NOUN
taxlaw-2856	741	59	,	,	PUNCT
taxlaw-2856	741	60	a	a	DET
taxlaw-2856	741	61	partial	partial	ADJ
taxlaw-2856	741	62	mark	mark	NOUN
taxlaw-2856	741	63	-	-	PUNCT
taxlaw-2856	741	64	to	to	ADP
taxlaw-2856	741	65	-	-	PUNCT
taxlaw-2856	741	66	market	market	NOUN
taxlaw-2856	741	67	system	system	NOUN
taxlaw-2856	741	68	,	,	PUNCT
taxlaw-2856	741	69	53	53	NUM
taxlaw-2856	741	70	n.y.u	n.y.u	NOUN
taxlaw-2856	741	71	.	.	PUNCT
taxlaw-2856	742	1	tax	tax	NOUN
taxlaw-2856	742	2	rev	rev	PROPN
taxlaw-2856	742	3	.	.	PROPN
taxlaw-2856	742	4	95	95	NUM
taxlaw-2856	742	5	(	(	PUNCT
taxlaw-2856	742	6	1999	1999	NUM
taxlaw-2856	742	7	)	)	PUNCT
taxlaw-2856	742	8	;	;	PUNCT
taxlaw-2856	742	9	but	but	CCONJ
taxlaw-2856	742	10	see	see	VERB
taxlaw-2856	742	11	edward	edward	PROPN
taxlaw-2856	742	12	a.	a.	NOUN
taxlaw-2856	742	13	zelinsky	zelinsky	PROPN
taxlaw-2856	742	14	,	,	PUNCT
taxlaw-2856	742	15	for	for	ADP
taxlaw-2856	742	16	realization	realization	NOUN
taxlaw-2856	742	17	:	:	PUNCT
taxlaw-2856	742	18	income	income	NOUN
taxlaw-2856	742	19	taxation	taxation	NOUN
taxlaw-2856	742	20	,	,	PUNCT
taxlaw-2856	742	21	sectoral	sectoral	ADJ
taxlaw-2856	742	22	accretionism	accretionism	NOUN
taxlaw-2856	742	23	and	and	CCONJ
taxlaw-2856	742	24	the	the	DET
taxlaw-2856	742	25	virtue	virtue	NOUN
taxlaw-2856	742	26	of	of	ADP
taxlaw-2856	742	27	attainable	attainable	ADJ
taxlaw-2856	742	28	values	value	NOUN
taxlaw-2856	742	29	,	,	PUNCT
taxlaw-2856	742	30	19	19	NUM
taxlaw-2856	742	31	cardozo	cardozo	PROPN
taxlaw-2856	742	32	l.	l.	PROPN
taxlaw-2856	742	33	rev	rev	PROPN
taxlaw-2856	742	34	.	.	PROPN
taxlaw-2856	742	35	861	861	NUM
taxlaw-2856	742	36	,	,	PUNCT
taxlaw-2856	742	37	889–91	889–91	NUM
taxlaw-2856	742	38	(	(	PUNCT
taxlaw-2856	742	39	1997	1997	NUM
taxlaw-2856	742	40	)	)	PUNCT
taxlaw-2856	742	41	.	.	PUNCT
taxlaw-2856	743	1	130	130	NUM
taxlaw-2856	743	2	ordinarily	ordinarily	ADV
taxlaw-2856	743	3	the	the	DET
taxlaw-2856	743	4	law	law	NOUN
taxlaw-2856	743	5	refrains	refrain	VERB
taxlaw-2856	743	6	from	from	ADP
taxlaw-2856	743	7	taxing	tax	VERB
taxlaw-2856	743	8	unrealized	unrealized	ADJ
taxlaw-2856	743	9	gains	gain	NOUN
taxlaw-2856	743	10	because	because	SCONJ
taxlaw-2856	743	11	of	of	ADP
taxlaw-2856	743	12	the	the	DET
taxlaw-2856	743	13	problems	problem	NOUN
taxlaw-2856	743	14	of	of	ADP
taxlaw-2856	743	15	valuation	valuation	NOUN
taxlaw-2856	743	16	and	and	CCONJ
taxlaw-2856	743	17	liquidity	liquidity	NOUN
taxlaw-2856	743	18	.	.	PUNCT
taxlaw-2856	744	1	in	in	ADP
taxlaw-2856	744	2	other	other	ADJ
taxlaw-2856	744	3	words	word	NOUN
taxlaw-2856	744	4	,	,	PUNCT
taxlaw-2856	744	5	despite	despite	SCONJ
taxlaw-2856	744	6	the	the	DET
taxlaw-2856	744	7	fact	fact	NOUN
taxlaw-2856	744	8	that	that	SCONJ
taxlaw-2856	744	9	appreciation	appreciation	NOUN
taxlaw-2856	744	10	in	in	ADP
taxlaw-2856	744	11	the	the	DET
taxlaw-2856	744	12	value	value	NOUN
taxlaw-2856	744	13	of	of	ADP
taxlaw-2856	744	14	one	one	NUM
taxlaw-2856	744	15	’s	’s	PART
taxlaw-2856	744	16	assets	asset	NOUN
taxlaw-2856	744	17	constitutes	constitute	VERB
taxlaw-2856	744	18	clear	clear	ADJ
taxlaw-2856	744	19	economic	economic	ADJ
taxlaw-2856	744	20	gain	gain	NOUN
taxlaw-2856	744	21	,	,	PUNCT
taxlaw-2856	744	22	requiring	require	VERB
taxlaw-2856	744	23	payment	payment	NOUN
taxlaw-2856	744	24	of	of	ADP
taxlaw-2856	744	25	tax	tax	NOUN
taxlaw-2856	744	26	would	would	AUX
taxlaw-2856	744	27	impose	impose	VERB
taxlaw-2856	744	28	significant	significant	ADJ
taxlaw-2856	744	29	compliance	compliance	NOUN
taxlaw-2856	744	30	and	and	CCONJ
taxlaw-2856	744	31	enforcement	enforcement	NOUN
taxlaw-2856	744	32	costs	cost	NOUN
taxlaw-2856	744	33	.	.	PUNCT
taxlaw-2856	745	1	with	with	ADP
taxlaw-2856	745	2	regard	regard	NOUN
taxlaw-2856	745	3	to	to	ADP
taxlaw-2856	745	4	publicly	publicly	ADV
taxlaw-2856	745	5	traded	trade	VERB
taxlaw-2856	745	6	securities	security	NOUN
taxlaw-2856	745	7	,	,	PUNCT
taxlaw-2856	745	8	these	these	DET
taxlaw-2856	745	9	costs	cost	NOUN
taxlaw-2856	745	10	are	be	AUX
taxlaw-2856	745	11	minimal	minimal	ADJ
taxlaw-2856	745	12	.	.	PUNCT
taxlaw-2856	746	1	as	as	SCONJ
taxlaw-2856	746	2	noted	note	VERB
taxlaw-2856	746	3	,	,	PUNCT
taxlaw-2856	746	4	the	the	DET
taxlaw-2856	746	5	market	market	NOUN
taxlaw-2856	746	6	price	price	NOUN
taxlaw-2856	746	7	of	of	ADP
taxlaw-2856	746	8	a	a	DET
taxlaw-2856	746	9	publicly	publicly	ADV
taxlaw-2856	746	10	traded	trade	VERB
taxlaw-2856	746	11	34	34	NUM
taxlaw-2856	746	12	columbia	columbia	PROPN
taxlaw-2856	746	13	journal	journal	PROPN
taxlaw-2856	746	14	of	of	ADP
taxlaw-2856	746	15	tax	tax	NOUN
taxlaw-2856	746	16	law	law	NOUN
taxlaw-2856	746	17	[	[	X
taxlaw-2856	746	18	vol.9:5	vol.9:5	NOUN
taxlaw-2856	746	19	computing	compute	VERB
taxlaw-2856	746	20	an	an	DET
taxlaw-2856	746	21	individual	individual	NOUN
taxlaw-2856	746	22	’s	’s	PART
taxlaw-2856	746	23	gain	gain	NOUN
taxlaw-2856	746	24	from	from	ADP
taxlaw-2856	746	25	shareholding	shareholding	NOUN
taxlaw-2856	746	26	in	in	ADP
taxlaw-2856	746	27	a	a	DET
taxlaw-2856	746	28	closely	closely	ADV
taxlaw-2856	746	29	held	hold	VERB
taxlaw-2856	746	30	corporation	corporation	NOUN
taxlaw-2856	746	31	is	be	AUX
taxlaw-2856	746	32	more	more	ADV
taxlaw-2856	746	33	difficult	difficult	ADJ
taxlaw-2856	746	34	.	.	PUNCT
taxlaw-2856	747	1	the	the	DET
taxlaw-2856	747	2	absence	absence	NOUN
taxlaw-2856	747	3	of	of	ADP
taxlaw-2856	747	4	a	a	DET
taxlaw-2856	747	5	fluid	fluid	ADJ
taxlaw-2856	747	6	market	market	NOUN
taxlaw-2856	747	7	complicates	complicate	VERB
taxlaw-2856	747	8	the	the	DET
taxlaw-2856	747	9	task	task	NOUN
taxlaw-2856	747	10	of	of	ADP
taxlaw-2856	747	11	tracking	track	VERB
taxlaw-2856	747	12	the	the	DET
taxlaw-2856	747	13	changing	change	VERB
taxlaw-2856	747	14	market	market	NOUN
taxlaw-2856	747	15	value	value	NOUN
taxlaw-2856	747	16	of	of	ADP
taxlaw-2856	747	17	the	the	DET
taxlaw-2856	747	18	shares.131	shares.131	PROPN
taxlaw-2856	747	19	in	in	ADP
taxlaw-2856	747	20	such	such	DET
taxlaw-2856	747	21	a	a	DET
taxlaw-2856	747	22	case	case	NOUN
taxlaw-2856	747	23	,	,	PUNCT
taxlaw-2856	747	24	the	the	DET
taxlaw-2856	747	25	best	well	ADV
taxlaw-2856	747	26	practical	practical	ADJ
taxlaw-2856	747	27	alternative	alternative	NOUN
taxlaw-2856	747	28	may	may	AUX
taxlaw-2856	747	29	be	be	AUX
taxlaw-2856	747	30	tentatively	tentatively	ADV
taxlaw-2856	747	31	to	to	PART
taxlaw-2856	747	32	assume	assume	VERB
taxlaw-2856	747	33	that	that	SCONJ
taxlaw-2856	747	34	shareholders	shareholder	NOUN
taxlaw-2856	747	35	’	'	PUNCT
taxlaw-2856	747	36	(	(	PUNCT
taxlaw-2856	747	37	positive	positive	ADJ
taxlaw-2856	747	38	or	or	CCONJ
taxlaw-2856	747	39	negative	negative	ADJ
taxlaw-2856	747	40	)	)	PUNCT
taxlaw-2856	747	41	accession	accession	NOUN
taxlaw-2856	747	42	to	to	ADP
taxlaw-2856	747	43	wealth	wealth	NOUN
taxlaw-2856	747	44	is	be	AUX
taxlaw-2856	747	45	equal	equal	ADJ
taxlaw-2856	747	46	to	to	ADP
taxlaw-2856	747	47	their	their	PRON
taxlaw-2856	747	48	proportionate	proportionate	ADJ
taxlaw-2856	747	49	share	share	NOUN
taxlaw-2856	747	50	of	of	ADP
taxlaw-2856	747	51	the	the	DET
taxlaw-2856	747	52	corporation	corporation	NOUN
taxlaw-2856	747	53	’s	’s	PART
taxlaw-2856	747	54	profit	profit	NOUN
taxlaw-2856	747	55	(	(	PUNCT
taxlaw-2856	747	56	or	or	CCONJ
taxlaw-2856	747	57	loss	loss	NOUN
taxlaw-2856	747	58	)	)	PUNCT
taxlaw-2856	747	59	and	and	CCONJ
taxlaw-2856	747	60	adopt	adopt	VERB
taxlaw-2856	747	61	a	a	DET
taxlaw-2856	747	62	flowthrough	flowthrough	ADJ
taxlaw-2856	747	63	tax	tax	NOUN
taxlaw-2856	747	64	regime	regime	NOUN
taxlaw-2856	747	65	.	.	PUNCT
taxlaw-2856	748	1	under	under	ADP
taxlaw-2856	748	2	current	current	ADJ
taxlaw-2856	748	3	law	law	NOUN
taxlaw-2856	748	4	,	,	PUNCT
taxlaw-2856	748	5	a	a	DET
taxlaw-2856	748	6	number	number	NOUN
taxlaw-2856	748	7	of	of	ADP
taxlaw-2856	748	8	legal	legal	ADJ
taxlaw-2856	748	9	entities	entity	NOUN
taxlaw-2856	748	10	are	be	AUX
taxlaw-2856	748	11	subject	subject	ADJ
taxlaw-2856	748	12	to	to	ADP
taxlaw-2856	748	13	flowthrough	flowthrough	ADJ
taxlaw-2856	748	14	regimes	regime	NOUN
taxlaw-2856	748	15	,	,	PUNCT
taxlaw-2856	748	16	prominent	prominent	ADJ
taxlaw-2856	748	17	among	among	ADP
taxlaw-2856	748	18	them	they	PRON
taxlaw-2856	748	19	being	be	AUX
taxlaw-2856	748	20	partnerships,132	partnerships,132	PROPN
taxlaw-2856	748	21	s	s	PROPN
taxlaw-2856	748	22	corporations,133	corporations,133	PROPN
taxlaw-2856	748	23	and	and	CCONJ
taxlaw-2856	748	24	multi	multi	ADJ
taxlaw-2856	748	25	-	-	ADJ
taxlaw-2856	748	26	member	member	ADJ
taxlaw-2856	748	27	limited	limit	VERB
taxlaw-2856	748	28	liability	liability	NOUN
taxlaw-2856	748	29	companies	company	NOUN
taxlaw-2856	748	30	(	(	PUNCT
taxlaw-2856	748	31	llcs).134	llcs).134	PROPN
taxlaw-2856	748	32	describing	describe	VERB
taxlaw-2856	748	33	in	in	ADP
taxlaw-2856	748	34	detail	detail	NOUN
taxlaw-2856	748	35	the	the	DET
taxlaw-2856	748	36	contours	contours	NOUN
taxlaw-2856	748	37	of	of	ADP
taxlaw-2856	748	38	these	these	DET
taxlaw-2856	748	39	regimes	regime	NOUN
taxlaw-2856	748	40	and	and	CCONJ
taxlaw-2856	748	41	the	the	DET
taxlaw-2856	748	42	differences	difference	NOUN
taxlaw-2856	748	43	between	between	ADP
taxlaw-2856	748	44	them	they	PRON
taxlaw-2856	748	45	and	and	CCONJ
taxlaw-2856	748	46	analyzing	analyze	VERB
taxlaw-2856	748	47	which	which	PRON
taxlaw-2856	748	48	would	would	AUX
taxlaw-2856	748	49	be	be	AUX
taxlaw-2856	748	50	most	most	ADV
taxlaw-2856	748	51	appropriate	appropriate	ADJ
taxlaw-2856	748	52	for	for	SCONJ
taxlaw-2856	748	53	corporations	corporation	NOUN
taxlaw-2856	748	54	in	in	ADP
taxlaw-2856	748	55	the	the	DET
taxlaw-2856	748	56	international	international	ADJ
taxlaw-2856	748	57	arena	arena	NOUN
taxlaw-2856	748	58	is	be	AUX
taxlaw-2856	748	59	beyond	beyond	ADP
taxlaw-2856	748	60	the	the	DET
taxlaw-2856	748	61	scope	scope	NOUN
taxlaw-2856	748	62	of	of	ADP
taxlaw-2856	748	63	this	this	DET
taxlaw-2856	748	64	article	article	NOUN
taxlaw-2856	748	65	.	.	PUNCT
taxlaw-2856	749	1	however	however	ADV
taxlaw-2856	749	2	,	,	PUNCT
taxlaw-2856	749	3	i	i	PRON
taxlaw-2856	749	4	can	can	AUX
taxlaw-2856	749	5	mention	mention	VERB
taxlaw-2856	749	6	in	in	ADP
taxlaw-2856	749	7	brief	brief	ADJ
taxlaw-2856	749	8	the	the	DET
taxlaw-2856	749	9	common	common	ADJ
taxlaw-2856	749	10	features	feature	NOUN
taxlaw-2856	749	11	of	of	ADP
taxlaw-2856	749	12	the	the	DET
taxlaw-2856	749	13	various	various	ADJ
taxlaw-2856	749	14	flow	flow	NOUN
taxlaw-2856	749	15	-	-	PUNCT
taxlaw-2856	749	16	through	through	ADP
taxlaw-2856	749	17	regimes	regime	NOUN
taxlaw-2856	749	18	.	.	PUNCT
taxlaw-2856	750	1	first	first	ADV
taxlaw-2856	750	2	,	,	PUNCT
taxlaw-2856	750	3	the	the	DET
taxlaw-2856	750	4	entity	entity	NOUN
taxlaw-2856	750	5	itself	itself	PRON
taxlaw-2856	750	6	pays	pay	VERB
taxlaw-2856	750	7	no	no	DET
taxlaw-2856	750	8	tax	tax	NOUN
taxlaw-2856	750	9	.	.	PUNCT
taxlaw-2856	751	1	second	second	ADJ
taxlaw-2856	751	2	,	,	PUNCT
taxlaw-2856	751	3	its	its	PRON
taxlaw-2856	751	4	stakeholders	stakeholder	NOUN
taxlaw-2856	751	5	(	(	PUNCT
taxlaw-2856	751	6	partners	partner	NOUN
taxlaw-2856	751	7	,	,	PUNCT
taxlaw-2856	751	8	shareholders	shareholder	NOUN
taxlaw-2856	751	9	,	,	PUNCT
taxlaw-2856	751	10	or	or	CCONJ
taxlaw-2856	751	11	members	member	NOUN
taxlaw-2856	751	12	,	,	PUNCT
taxlaw-2856	751	13	depending	depend	VERB
taxlaw-2856	751	14	on	on	ADP
taxlaw-2856	751	15	the	the	DET
taxlaw-2856	751	16	type	type	NOUN
taxlaw-2856	751	17	of	of	ADP
taxlaw-2856	751	18	entity	entity	NOUN
taxlaw-2856	751	19	involved	involve	VERB
taxlaw-2856	751	20	)	)	PUNCT
taxlaw-2856	751	21	report	report	NOUN
taxlaw-2856	751	22	on	on	ADP
taxlaw-2856	751	23	an	an	DET
taxlaw-2856	751	24	annual	annual	ADJ
taxlaw-2856	751	25	basis	basis	NOUN
taxlaw-2856	751	26	their	their	PRON
taxlaw-2856	751	27	proportionate	proportionate	ADJ
taxlaw-2856	751	28	share	share	NOUN
taxlaw-2856	751	29	of	of	ADP
taxlaw-2856	751	30	the	the	DET
taxlaw-2856	751	31	entity	entity	NOUN
taxlaw-2856	751	32	’s	’s	PART
taxlaw-2856	751	33	gain	gain	NOUN
taxlaw-2856	751	34	or	or	CCONJ
taxlaw-2856	751	35	loss	loss	NOUN
taxlaw-2856	751	36	.	.	PUNCT
taxlaw-2856	752	1	third	third	ADJ
taxlaw-2856	752	2	,	,	PUNCT
taxlaw-2856	752	3	when	when	SCONJ
taxlaw-2856	752	4	the	the	DET
taxlaw-2856	752	5	stakeholders	stakeholder	NOUN
taxlaw-2856	752	6	sell	sell	VERB
taxlaw-2856	752	7	their	their	PRON
taxlaw-2856	752	8	rights	right	NOUN
taxlaw-2856	752	9	in	in	ADP
taxlaw-2856	752	10	the	the	DET
taxlaw-2856	752	11	entity	entity	NOUN
taxlaw-2856	752	12	,	,	PUNCT
taxlaw-2856	752	13	they	they	PRON
taxlaw-2856	752	14	report	report	VERB
taxlaw-2856	752	15	gain	gain	NOUN
taxlaw-2856	752	16	or	or	CCONJ
taxlaw-2856	752	17	loss	loss	NOUN
taxlaw-2856	752	18	reflecting	reflect	VERB
taxlaw-2856	752	19	the	the	DET
taxlaw-2856	752	20	difference	difference	NOUN
taxlaw-2856	752	21	between	between	ADP
taxlaw-2856	752	22	their	their	PRON
taxlaw-2856	752	23	total	total	ADJ
taxlaw-2856	752	24	economic	economic	ADJ
taxlaw-2856	752	25	gain	gain	NOUN
taxlaw-2856	752	26	or	or	CCONJ
taxlaw-2856	752	27	loss	loss	NOUN
taxlaw-2856	752	28	and	and	CCONJ
taxlaw-2856	752	29	the	the	DET
taxlaw-2856	752	30	sum	sum	NOUN
taxlaw-2856	752	31	of	of	ADP
taxlaw-2856	752	32	the	the	DET
taxlaw-2856	752	33	gains	gain	NOUN
taxlaw-2856	752	34	or	or	CCONJ
taxlaw-2856	752	35	losses	loss	NOUN
taxlaw-2856	752	36	periodically	periodically	ADV
taxlaw-2856	752	37	reported	report	VERB
taxlaw-2856	752	38	.	.	PUNCT
taxlaw-2856	753	1	one	one	NUM
taxlaw-2856	753	2	practical	practical	ADJ
taxlaw-2856	753	3	problem	problem	NOUN
taxlaw-2856	753	4	that	that	PRON
taxlaw-2856	753	5	could	could	AUX
taxlaw-2856	753	6	arise	arise	VERB
taxlaw-2856	753	7	in	in	ADP
taxlaw-2856	753	8	this	this	DET
taxlaw-2856	753	9	regard	regard	NOUN
taxlaw-2856	753	10	is	be	AUX
taxlaw-2856	753	11	that	that	SCONJ
taxlaw-2856	753	12	the	the	DET
taxlaw-2856	753	13	corporation	corporation	NOUN
taxlaw-2856	753	14	might	might	AUX
taxlaw-2856	753	15	not	not	PART
taxlaw-2856	753	16	prepare	prepare	VERB
taxlaw-2856	753	17	financial	financial	ADJ
taxlaw-2856	753	18	statements	statement	NOUN
taxlaw-2856	753	19	at	at	ADV
taxlaw-2856	753	20	all	all	ADV
taxlaw-2856	753	21	,	,	PUNCT
taxlaw-2856	753	22	might	might	AUX
taxlaw-2856	753	23	not	not	PART
taxlaw-2856	753	24	calculate	calculate	VERB
taxlaw-2856	753	25	its	its	PRON
taxlaw-2856	753	26	income	income	NOUN
taxlaw-2856	753	27	in	in	ADP
taxlaw-2856	753	28	accordance	accordance	NOUN
taxlaw-2856	753	29	with	with	ADP
taxlaw-2856	753	30	u.s	u.s	PROPN
taxlaw-2856	753	31	.	.	PROPN
taxlaw-2856	753	32	tax	tax	NOUN
taxlaw-2856	753	33	principles	principle	NOUN
taxlaw-2856	753	34	,	,	PUNCT
taxlaw-2856	753	35	or	or	CCONJ
taxlaw-2856	753	36	might	might	AUX
taxlaw-2856	753	37	not	not	PART
taxlaw-2856	753	38	permit	permit	VERB
taxlaw-2856	753	39	u.s	u.s	PROPN
taxlaw-2856	753	40	.	.	PROPN
taxlaw-2856	753	41	tax	tax	NOUN
taxlaw-2856	753	42	authorities	authority	NOUN
taxlaw-2856	753	43	to	to	PART
taxlaw-2856	753	44	audit	audit	VERB
taxlaw-2856	753	45	its	its	PRON
taxlaw-2856	753	46	books	book	NOUN
taxlaw-2856	753	47	.	.	PUNCT
taxlaw-2856	754	1	this	this	DET
taxlaw-2856	754	2	problem	problem	NOUN
taxlaw-2856	754	3	is	be	AUX
taxlaw-2856	754	4	most	most	ADV
taxlaw-2856	754	5	likely	likely	ADJ
taxlaw-2856	754	6	to	to	PART
taxlaw-2856	754	7	arise	arise	VERB
taxlaw-2856	754	8	when	when	SCONJ
taxlaw-2856	754	9	the	the	DET
taxlaw-2856	754	10	united	united	PROPN
taxlaw-2856	754	11	states	states	PROPN
taxlaw-2856	754	12	does	do	AUX
taxlaw-2856	754	13	not	not	PART
taxlaw-2856	754	14	have	have	VERB
taxlaw-2856	754	15	jurisdiction	jurisdiction	NOUN
taxlaw-2856	754	16	over	over	ADP
taxlaw-2856	754	17	the	the	DET
taxlaw-2856	754	18	corporation	corporation	NOUN
taxlaw-2856	754	19	and	and	CCONJ
taxlaw-2856	754	20	the	the	DET
taxlaw-2856	754	21	u.s	u.s	PROPN
taxlaw-2856	754	22	.	.	PROPN
taxlaw-2856	754	23	shareholder	shareholder	NOUN
taxlaw-2856	754	24	is	be	AUX
taxlaw-2856	754	25	not	not	PART
taxlaw-2856	754	26	in	in	ADP
taxlaw-2856	754	27	a	a	DET
taxlaw-2856	754	28	position	position	NOUN
taxlaw-2856	754	29	to	to	PART
taxlaw-2856	754	30	impel	impel	VERB
taxlaw-2856	754	31	the	the	DET
taxlaw-2856	754	32	corporation	corporation	NOUN
taxlaw-2856	754	33	to	to	PART
taxlaw-2856	754	34	comply	comply	VERB
taxlaw-2856	754	35	with	with	ADP
taxlaw-2856	754	36	the	the	DET
taxlaw-2856	754	37	demands	demand	NOUN
taxlaw-2856	754	38	of	of	ADP
taxlaw-2856	754	39	u.s	u.s	PROPN
taxlaw-2856	754	40	.	.	PROPN
taxlaw-2856	754	41	tax	tax	NOUN
taxlaw-2856	754	42	law	law	NOUN
taxlaw-2856	754	43	.	.	PUNCT
taxlaw-2856	755	1	in	in	ADP
taxlaw-2856	755	2	such	such	DET
taxlaw-2856	755	3	a	a	DET
taxlaw-2856	755	4	case	case	NOUN
taxlaw-2856	755	5	,	,	PUNCT
taxlaw-2856	755	6	it	it	PRON
taxlaw-2856	755	7	would	would	AUX
taxlaw-2856	755	8	be	be	AUX
taxlaw-2856	755	9	reasonable	reasonable	ADJ
taxlaw-2856	755	10	to	to	PART
taxlaw-2856	755	11	adopt	adopt	VERB
taxlaw-2856	755	12	the	the	DET
taxlaw-2856	755	13	tax	tax	NOUN
taxlaw-2856	755	14	regime	regime	NOUN
taxlaw-2856	755	15	applicable	applicable	ADJ
taxlaw-2856	755	16	under	under	ADP
taxlaw-2856	755	17	current	current	ADJ
taxlaw-2856	755	18	law	law	NOUN
taxlaw-2856	755	19	to	to	ADP
taxlaw-2856	755	20	u.s	u.s	PROPN
taxlaw-2856	755	21	.	.	PROPN
taxlaw-2856	755	22	persons	person	NOUN
taxlaw-2856	755	23	who	who	PRON
taxlaw-2856	755	24	own	own	VERB
taxlaw-2856	755	25	shares	share	NOUN
taxlaw-2856	755	26	in	in	ADP
taxlaw-2856	755	27	“	"	PUNCT
taxlaw-2856	755	28	passive	passive	ADJ
taxlaw-2856	755	29	foreign	foreign	ADJ
taxlaw-2856	755	30	investment	investment	NOUN
taxlaw-2856	755	31	companies	company	NOUN
taxlaw-2856	755	32	”	"	PUNCT
taxlaw-2856	755	33	(	(	PUNCT
taxlaw-2856	755	34	pfics	pfic	NOUN
taxlaw-2856	755	35	)	)	PUNCT
taxlaw-2856	755	36	.	.	PUNCT
taxlaw-2856	756	1	under	under	ADP
taxlaw-2856	756	2	the	the	DET
taxlaw-2856	756	3	provisions	provision	NOUN
taxlaw-2856	756	4	of	of	ADP
taxlaw-2856	756	5	i.r.c	i.r.c	NOUN
taxlaw-2856	756	6	.	.	PUNCT
taxlaw-2856	757	1	§	§	PROPN
taxlaw-2856	757	2	1291	1291	NUM
taxlaw-2856	757	3	(	(	PUNCT
taxlaw-2856	757	4	which	which	PRON
taxlaw-2856	757	5	apply	apply	VERB
taxlaw-2856	757	6	to	to	ADP
taxlaw-2856	757	7	u.s	u.s	PROPN
taxlaw-2856	757	8	.	.	PROPN
taxlaw-2856	757	9	shareholders	shareholder	NOUN
taxlaw-2856	757	10	who	who	PRON
taxlaw-2856	757	11	did	do	AUX
taxlaw-2856	757	12	not	not	PART
taxlaw-2856	757	13	make	make	VERB
taxlaw-2856	757	14	an	an	DET
taxlaw-2856	757	15	election	election	NOUN
taxlaw-2856	757	16	to	to	PART
taxlaw-2856	757	17	be	be	AUX
taxlaw-2856	757	18	taxed	tax	VERB
taxlaw-2856	757	19	on	on	ADP
taxlaw-2856	757	20	their	their	PRON
taxlaw-2856	757	21	proportionate	proportionate	ADJ
taxlaw-2856	757	22	share	share	NOUN
taxlaw-2856	757	23	of	of	ADP
taxlaw-2856	757	24	the	the	DET
taxlaw-2856	757	25	pfic	pfic	NOUN
taxlaw-2856	757	26	’s	’s	PART
taxlaw-2856	757	27	income	income	NOUN
taxlaw-2856	757	28	or	or	CCONJ
taxlaw-2856	757	29	to	to	PART
taxlaw-2856	757	30	be	be	AUX
taxlaw-2856	757	31	taxed	tax	VERB
taxlaw-2856	757	32	on	on	ADP
taxlaw-2856	757	33	a	a	DET
taxlaw-2856	757	34	mark	mark	NOUN
taxlaw-2856	757	35	-	-	PUNCT
taxlaw-2856	757	36	to	to	ADP
taxlaw-2856	757	37	-	-	PUNCT
taxlaw-2856	757	38	market	market	NOUN
taxlaw-2856	757	39	basis	basis	NOUN
taxlaw-2856	757	40	)	)	PUNCT
taxlaw-2856	757	41	,	,	PUNCT
taxlaw-2856	757	42	tax	tax	NOUN
taxlaw-2856	757	43	is	be	AUX
taxlaw-2856	757	44	deferred	defer	VERB
taxlaw-2856	757	45	until	until	ADP
taxlaw-2856	757	46	the	the	DET
taxlaw-2856	757	47	sale	sale	NOUN
taxlaw-2856	757	48	or	or	CCONJ
taxlaw-2856	757	49	exchange	exchange	NOUN
taxlaw-2856	757	50	of	of	ADP
taxlaw-2856	757	51	the	the	DET
taxlaw-2856	757	52	stock	stock	NOUN
taxlaw-2856	757	53	,	,	PUNCT
taxlaw-2856	757	54	but	but	CCONJ
taxlaw-2856	757	55	the	the	DET
taxlaw-2856	757	56	shareholder	shareholder	NOUN
taxlaw-2856	757	57	must	must	AUX
taxlaw-2856	757	58	pay	pay	VERB
taxlaw-2856	757	59	interest	interest	NOUN
taxlaw-2856	757	60	to	to	PART
taxlaw-2856	757	61	compensate	compensate	VERB
taxlaw-2856	757	62	the	the	DET
taxlaw-2856	757	63	government	government	NOUN
taxlaw-2856	757	64	for	for	ADP
taxlaw-2856	757	65	the	the	DET
taxlaw-2856	757	66	deferral.135	deferral.135	NOUN
taxlaw-2856	757	67	under	under	ADP
taxlaw-2856	757	68	the	the	DET
taxlaw-2856	757	69	proposed	propose	VERB
taxlaw-2856	757	70	regime	regime	NOUN
taxlaw-2856	757	71	,	,	PUNCT
taxlaw-2856	757	72	deferral	deferral	ADJ
taxlaw-2856	757	73	with	with	ADP
taxlaw-2856	757	74	the	the	DET
taxlaw-2856	757	75	accompanying	accompanying	ADJ
taxlaw-2856	757	76	interest	interest	NOUN
taxlaw-2856	757	77	charge	charge	NOUN
taxlaw-2856	757	78	would	would	AUX
taxlaw-2856	757	79	not	not	PART
taxlaw-2856	757	80	depend	depend	VERB
taxlaw-2856	757	81	upon	upon	SCONJ
taxlaw-2856	757	82	the	the	DET
taxlaw-2856	757	83	percentage	percentage	NOUN
taxlaw-2856	757	84	interest	interest	NOUN
taxlaw-2856	757	85	of	of	ADP
taxlaw-2856	757	86	u.s	u.s	PROPN
taxlaw-2856	757	87	.	.	PROPN
taxlaw-2856	757	88	shareholders	shareholder	NOUN
taxlaw-2856	757	89	(	(	PUNCT
taxlaw-2856	757	90	and	and	CCONJ
taxlaw-2856	757	91	certainly	certainly	ADV
taxlaw-2856	757	92	would	would	AUX
taxlaw-2856	757	93	not	not	PART
taxlaw-2856	757	94	depend	depend	VERB
taxlaw-2856	757	95	on	on	ADP
taxlaw-2856	757	96	the	the	DET
taxlaw-2856	757	97	“	"	PUNCT
taxlaw-2856	757	98	residence	residence	NOUN
taxlaw-2856	757	99	”	"	PUNCT
taxlaw-2856	757	100	of	of	ADP
taxlaw-2856	757	101	the	the	DET
taxlaw-2856	757	102	corporation	corporation	NOUN
taxlaw-2856	757	103	)	)	PUNCT
taxlaw-2856	757	104	.	.	PUNCT
taxlaw-2856	758	1	it	it	PRON
taxlaw-2856	758	2	share	share	VERB
taxlaw-2856	758	3	is	be	AUX
taxlaw-2856	758	4	easily	easily	ADV
taxlaw-2856	758	5	ascertainable	ascertainable	ADJ
taxlaw-2856	758	6	.	.	PUNCT
taxlaw-2856	759	1	the	the	DET
taxlaw-2856	759	2	fact	fact	NOUN
taxlaw-2856	759	3	that	that	SCONJ
taxlaw-2856	759	4	the	the	DET
taxlaw-2856	759	5	shareholder	shareholder	NOUN
taxlaw-2856	759	6	can	can	AUX
taxlaw-2856	759	7	sell	sell	VERB
taxlaw-2856	759	8	any	any	DET
taxlaw-2856	759	9	amount	amount	NOUN
taxlaw-2856	759	10	of	of	ADP
taxlaw-2856	759	11	shares	share	NOUN
taxlaw-2856	759	12	with	with	ADP
taxlaw-2856	759	13	very	very	ADV
taxlaw-2856	759	14	low	low	ADJ
taxlaw-2856	759	15	transaction	transaction	NOUN
taxlaw-2856	759	16	costs	cost	NOUN
taxlaw-2856	759	17	solves	solve	VERB
taxlaw-2856	759	18	the	the	DET
taxlaw-2856	759	19	problem	problem	NOUN
taxlaw-2856	759	20	of	of	ADP
taxlaw-2856	759	21	liquidity	liquidity	NOUN
taxlaw-2856	759	22	.	.	PUNCT
taxlaw-2856	760	1	in	in	ADP
taxlaw-2856	760	2	other	other	ADJ
taxlaw-2856	760	3	words	word	NOUN
taxlaw-2856	760	4	,	,	PUNCT
taxlaw-2856	760	5	the	the	DET
taxlaw-2856	760	6	taxpayer	taxpayer	NOUN
taxlaw-2856	760	7	can	can	AUX
taxlaw-2856	760	8	at	at	ADP
taxlaw-2856	760	9	any	any	DET
taxlaw-2856	760	10	given	give	VERB
taxlaw-2856	760	11	moment	moment	NOUN
taxlaw-2856	760	12	compute	compute	NOUN
taxlaw-2856	760	13	gain	gain	NOUN
taxlaw-2856	760	14	,	,	PUNCT
taxlaw-2856	760	15	determine	determine	VERB
taxlaw-2856	760	16	how	how	SCONJ
taxlaw-2856	760	17	much	much	ADJ
taxlaw-2856	760	18	of	of	ADP
taxlaw-2856	760	19	that	that	DET
taxlaw-2856	760	20	gain	gain	NOUN
taxlaw-2856	760	21	belongs	belong	VERB
taxlaw-2856	760	22	to	to	ADP
taxlaw-2856	760	23	the	the	DET
taxlaw-2856	760	24	government	government	NOUN
taxlaw-2856	760	25	,	,	PUNCT
taxlaw-2856	760	26	and	and	CCONJ
taxlaw-2856	760	27	can	can	AUX
taxlaw-2856	760	28	extract	extract	VERB
taxlaw-2856	760	29	an	an	DET
taxlaw-2856	760	30	amount	amount	NOUN
taxlaw-2856	760	31	necessary	necessary	ADJ
taxlaw-2856	760	32	to	to	PART
taxlaw-2856	760	33	satisfy	satisfy	VERB
taxlaw-2856	760	34	the	the	DET
taxlaw-2856	760	35	government	government	NOUN
taxlaw-2856	760	36	’s	’s	PART
taxlaw-2856	760	37	claim	claim	NOUN
taxlaw-2856	760	38	.	.	PUNCT
taxlaw-2856	761	1	see	see	VERB
taxlaw-2856	761	2	the	the	DET
taxlaw-2856	761	3	sources	source	NOUN
taxlaw-2856	761	4	cited	cite	VERB
taxlaw-2856	761	5	supra	supra	PROPN
taxlaw-2856	761	6	note	note	NOUN
taxlaw-2856	761	7	129	129	NUM
taxlaw-2856	761	8	.	.	PUNCT
taxlaw-2856	762	1	131	131	NUM
taxlaw-2856	762	2	furthermore	furthermore	ADV
taxlaw-2856	762	3	,	,	PUNCT
taxlaw-2856	762	4	the	the	DET
taxlaw-2856	762	5	absence	absence	NOUN
taxlaw-2856	762	6	of	of	ADP
taxlaw-2856	762	7	a	a	DET
taxlaw-2856	762	8	fluid	fluid	ADJ
taxlaw-2856	762	9	market	market	NOUN
taxlaw-2856	762	10	creates	create	VERB
taxlaw-2856	762	11	problems	problem	NOUN
taxlaw-2856	762	12	of	of	ADP
taxlaw-2856	762	13	liquidity	liquidity	NOUN
taxlaw-2856	762	14	—	—	PUNCT
taxlaw-2856	762	15	the	the	DET
taxlaw-2856	762	16	shareholder	shareholder	NOUN
taxlaw-2856	762	17	may	may	AUX
taxlaw-2856	762	18	have	have	AUX
taxlaw-2856	762	19	experienced	experience	VERB
taxlaw-2856	762	20	an	an	DET
taxlaw-2856	762	21	accession	accession	NOUN
taxlaw-2856	762	22	to	to	ADP
taxlaw-2856	762	23	wealth	wealth	NOUN
taxlaw-2856	762	24	but	but	CCONJ
taxlaw-2856	762	25	not	not	PART
taxlaw-2856	762	26	have	have	VERB
taxlaw-2856	762	27	cash	cash	NOUN
taxlaw-2856	762	28	available	available	ADJ
taxlaw-2856	762	29	to	to	PART
taxlaw-2856	762	30	pay	pay	VERB
taxlaw-2856	762	31	the	the	DET
taxlaw-2856	762	32	tax	tax	NOUN
taxlaw-2856	762	33	.	.	PUNCT
taxlaw-2856	763	1	because	because	SCONJ
taxlaw-2856	763	2	of	of	ADP
taxlaw-2856	763	3	the	the	DET
taxlaw-2856	763	4	lack	lack	NOUN
taxlaw-2856	763	5	of	of	ADP
taxlaw-2856	763	6	a	a	DET
taxlaw-2856	763	7	ready	ready	ADJ
taxlaw-2856	763	8	market	market	NOUN
taxlaw-2856	763	9	and	and	CCONJ
taxlaw-2856	763	10	because	because	SCONJ
taxlaw-2856	763	11	of	of	ADP
taxlaw-2856	763	12	the	the	DET
taxlaw-2856	763	13	possible	possible	ADJ
taxlaw-2856	763	14	effect	effect	NOUN
taxlaw-2856	763	15	on	on	ADP
taxlaw-2856	763	16	the	the	DET
taxlaw-2856	763	17	shareholder	shareholder	NOUN
taxlaw-2856	763	18	’s	’s	PART
taxlaw-2856	763	19	control	control	NOUN
taxlaw-2856	763	20	of	of	ADP
taxlaw-2856	763	21	the	the	DET
taxlaw-2856	763	22	corporation	corporation	NOUN
taxlaw-2856	763	23	,	,	PUNCT
taxlaw-2856	763	24	selling	sell	VERB
taxlaw-2856	763	25	shares	share	NOUN
taxlaw-2856	763	26	in	in	ADP
taxlaw-2856	763	27	a	a	DET
taxlaw-2856	763	28	closely	closely	ADV
taxlaw-2856	763	29	held	hold	VERB
taxlaw-2856	763	30	corporation	corporation	NOUN
taxlaw-2856	763	31	is	be	AUX
taxlaw-2856	763	32	fundamentally	fundamentally	ADV
taxlaw-2856	763	33	different	different	ADJ
taxlaw-2856	763	34	from	from	ADP
taxlaw-2856	763	35	selling	sell	VERB
taxlaw-2856	763	36	shares	share	NOUN
taxlaw-2856	763	37	in	in	ADP
taxlaw-2856	763	38	a	a	DET
taxlaw-2856	763	39	widely	widely	ADV
taxlaw-2856	763	40	-	-	PUNCT
taxlaw-2856	763	41	held	hold	VERB
taxlaw-2856	763	42	,	,	PUNCT
taxlaw-2856	763	43	publicly	publicly	ADV
taxlaw-2856	763	44	traded	trade	VERB
taxlaw-2856	763	45	corporation	corporation	NOUN
taxlaw-2856	763	46	.	.	PUNCT
taxlaw-2856	764	1	132	132	NUM
taxlaw-2856	764	2	i.r.c	i.r.c	NOUN
taxlaw-2856	764	3	.	.	PUNCT
taxlaw-2856	765	1	§	§	PROPN
taxlaw-2856	765	2	§	§	PROPN
taxlaw-2856	765	3	701–77	701–77	PROPN
taxlaw-2856	765	4	(	(	PUNCT
taxlaw-2856	765	5	“	"	PUNCT
taxlaw-2856	765	6	subpart	subpart	NOUN
taxlaw-2856	765	7	k	k	NOUN
taxlaw-2856	765	8	”	"	PUNCT
taxlaw-2856	765	9	)	)	PUNCT
taxlaw-2856	765	10	.	.	PUNCT
taxlaw-2856	766	1	133	133	NUM
taxlaw-2856	766	2	i.r.c	i.r.c	NOUN
taxlaw-2856	766	3	.	.	PUNCT
taxlaw-2856	767	1	§	§	PROPN
taxlaw-2856	767	2	§	§	PROPN
taxlaw-2856	767	3	1361–78	1361–78	NUM
taxlaw-2856	767	4	.	.	PUNCT
taxlaw-2856	768	1	134	134	NUM
taxlaw-2856	768	2	treas	trea	NOUN
taxlaw-2856	768	3	.	.	PUNCT
taxlaw-2856	769	1	reg	reg	PROPN
taxlaw-2856	769	2	.	.	PUNCT
taxlaw-2856	770	1	§	§	PROPN
taxlaw-2856	770	2	§	§	PROPN
taxlaw-2856	770	3	301.7701–3(a	301.7701–3(a	NUM
taxlaw-2856	770	4	)	)	PUNCT
taxlaw-2856	770	5	,	,	PUNCT
taxlaw-2856	770	6	(	(	PUNCT
taxlaw-2856	770	7	b)(1)(i	b)(1)(i	X
taxlaw-2856	770	8	)	)	PUNCT
taxlaw-2856	770	9	(	(	PUNCT
taxlaw-2856	770	10	1997	1997	NUM
taxlaw-2856	770	11	)	)	PUNCT
taxlaw-2856	770	12	.	.	PUNCT
taxlaw-2856	771	1	135	135	NUM
taxlaw-2856	771	2	the	the	DET
taxlaw-2856	771	3	gain	gain	NOUN
taxlaw-2856	771	4	is	be	AUX
taxlaw-2856	771	5	considered	consider	VERB
taxlaw-2856	771	6	as	as	ADP
taxlaw-2856	771	7	having	have	VERB
taxlaw-2856	771	8	accrued	accrue	VERB
taxlaw-2856	771	9	pro	pro	ADJ
taxlaw-2856	771	10	rata	rata	NOUN
taxlaw-2856	771	11	over	over	ADP
taxlaw-2856	771	12	the	the	DET
taxlaw-2856	771	13	period	period	NOUN
taxlaw-2856	771	14	the	the	DET
taxlaw-2856	771	15	stock	stock	NOUN
taxlaw-2856	771	16	was	be	AUX
taxlaw-2856	771	17	held	hold	VERB
taxlaw-2856	771	18	,	,	PUNCT
taxlaw-2856	771	19	the	the	DET
taxlaw-2856	771	20	gain	gain	NOUN
taxlaw-2856	771	21	allocated	allocate	VERB
taxlaw-2856	771	22	to	to	ADP
taxlaw-2856	771	23	each	each	DET
taxlaw-2856	771	24	year	year	NOUN
taxlaw-2856	771	25	is	be	AUX
taxlaw-2856	771	26	taxed	tax	VERB
taxlaw-2856	771	27	at	at	ADP
taxlaw-2856	771	28	the	the	DET
taxlaw-2856	771	29	highest	high	ADJ
taxlaw-2856	771	30	statutory	statutory	ADJ
taxlaw-2856	771	31	rate	rate	NOUN
taxlaw-2856	771	32	for	for	ADP
taxlaw-2856	771	33	that	that	DET
taxlaw-2856	771	34	year	year	NOUN
taxlaw-2856	771	35	,	,	PUNCT
taxlaw-2856	771	36	and	and	CCONJ
taxlaw-2856	771	37	the	the	DET
taxlaw-2856	771	38	tax	tax	NOUN
taxlaw-2856	771	39	due	due	ADJ
taxlaw-2856	771	40	then	then	ADV
taxlaw-2856	771	41	accrues	accrue	VERB
taxlaw-2856	771	42	interest	interest	NOUN
taxlaw-2856	771	43	from	from	ADP
taxlaw-2856	771	44	the	the	DET
taxlaw-2856	771	45	end	end	NOUN
taxlaw-2856	771	46	of	of	ADP
taxlaw-2856	771	47	the	the	DET
taxlaw-2856	771	48	that	that	DET
taxlaw-2856	771	49	year	year	NOUN
taxlaw-2856	771	50	.	.	PUNCT
taxlaw-2856	772	1	for	for	ADP
taxlaw-2856	772	2	example	example	NOUN
taxlaw-2856	772	3	,	,	PUNCT
taxlaw-2856	772	4	assume	assume	VERB
taxlaw-2856	772	5	that	that	SCONJ
taxlaw-2856	772	6	the	the	DET
taxlaw-2856	772	7	stock	stock	NOUN
taxlaw-2856	772	8	was	be	AUX
taxlaw-2856	772	9	purchased	purchase	VERB
taxlaw-2856	772	10	at	at	ADP
taxlaw-2856	772	11	the	the	DET
taxlaw-2856	772	12	beginning	beginning	NOUN
taxlaw-2856	772	13	of	of	ADP
taxlaw-2856	772	14	year	year	NOUN
taxlaw-2856	772	15	1	1	NUM
taxlaw-2856	772	16	for	for	ADP
taxlaw-2856	772	17	$	$	SYM
taxlaw-2856	772	18	100,000	100,000	NUM
taxlaw-2856	772	19	and	and	CCONJ
taxlaw-2856	772	20	was	be	AUX
taxlaw-2856	772	21	sold	sell	VERB
taxlaw-2856	772	22	at	at	ADP
taxlaw-2856	772	23	the	the	DET
taxlaw-2856	772	24	end	end	NOUN
taxlaw-2856	772	25	of	of	ADP
taxlaw-2856	772	26	year	year	NOUN
taxlaw-2856	772	27	10	10	NUM
taxlaw-2856	772	28	for	for	ADP
taxlaw-2856	772	29	$	$	SYM
taxlaw-2856	772	30	300,000	300,000	NUM
taxlaw-2856	772	31	,	,	PUNCT
taxlaw-2856	772	32	that	that	SCONJ
taxlaw-2856	772	33	the	the	DET
taxlaw-2856	772	34	highest	high	ADJ
taxlaw-2856	772	35	statutory	statutory	ADJ
taxlaw-2856	772	36	tax	tax	NOUN
taxlaw-2856	772	37	rate	rate	NOUN
taxlaw-2856	772	38	each	each	DET
taxlaw-2856	772	39	year	year	NOUN
taxlaw-2856	772	40	was	be	AUX
taxlaw-2856	772	41	40	40	NUM
taxlaw-2856	772	42	%	%	NOUN
taxlaw-2856	772	43	and	and	CCONJ
taxlaw-2856	772	44	the	the	DET
taxlaw-2856	772	45	applicable	applicable	ADJ
taxlaw-2856	772	46	interest	interest	NOUN
taxlaw-2856	772	47	is	be	AUX
taxlaw-2856	772	48	5	5	NUM
taxlaw-2856	772	49	%	%	NOUN
taxlaw-2856	772	50	a	a	DET
taxlaw-2856	772	51	year	year	NOUN
taxlaw-2856	772	52	.	.	PUNCT
taxlaw-2856	773	1	under	under	ADP
taxlaw-2856	773	2	i.r.c	i.r.c	NOUN
taxlaw-2856	773	3	.	.	PUNCT
taxlaw-2856	774	1	§	§	PROPN
taxlaw-2856	774	2	1291	1291	NUM
taxlaw-2856	774	3	,	,	PUNCT
taxlaw-2856	774	4	year	year	NOUN
taxlaw-2856	774	5	1	1	NUM
taxlaw-2856	774	6	gain	gain	NOUN
taxlaw-2856	774	7	would	would	AUX
taxlaw-2856	774	8	be	be	AUX
taxlaw-2856	774	9	$	$	SYM
taxlaw-2856	774	10	20,000	20,000	NUM
taxlaw-2856	774	11	,	,	PUNCT
taxlaw-2856	774	12	year	year	NOUN
taxlaw-2856	774	13	1	1	NUM
taxlaw-2856	774	14	tax	tax	NOUN
taxlaw-2856	774	15	would	would	AUX
taxlaw-2856	774	16	be	be	AUX
taxlaw-2856	774	17	$	$	SYM
taxlaw-2856	774	18	8,000	8,000	NUM
taxlaw-2856	774	19	,	,	PUNCT
taxlaw-2856	774	20	and	and	CCONJ
taxlaw-2856	774	21	the	the	DET
taxlaw-2856	774	22	amount	amount	NOUN
taxlaw-2856	774	23	due	due	ADJ
taxlaw-2856	774	24	including	include	VERB
taxlaw-2856	774	25	interest	interest	NOUN
taxlaw-2856	774	26	would	would	AUX
taxlaw-2856	774	27	be	be	AUX
taxlaw-2856	774	28	$	$	SYM
taxlaw-2856	774	29	8,000	8,000	NUM
taxlaw-2856	774	30	x	x	SYM
taxlaw-2856	774	31	1.059	1.059	NUM
taxlaw-2856	774	32	=	=	SYM
taxlaw-2856	774	33	$	$	SYM
taxlaw-2856	774	34	12,411	12,411	NUM
taxlaw-2856	774	35	.	.	PUNCT
taxlaw-2856	775	1	year	year	NOUN
taxlaw-2856	775	2	2	2	NUM
taxlaw-2856	775	3	gain	gain	NOUN
taxlaw-2856	775	4	would	would	AUX
taxlaw-2856	775	5	be	be	AUX
taxlaw-2856	775	6	$	$	SYM
taxlaw-2856	775	7	20,000	20,000	NUM
taxlaw-2856	775	8	,	,	PUNCT
taxlaw-2856	775	9	year	year	NOUN
taxlaw-2856	775	10	2	2	NUM
taxlaw-2856	775	11	tax	tax	NOUN
taxlaw-2856	775	12	would	would	AUX
taxlaw-2856	775	13	be	be	AUX
taxlaw-2856	775	14	$	$	SYM
taxlaw-2856	775	15	8,000	8,000	NUM
taxlaw-2856	775	16	the	the	DET
taxlaw-2856	775	17	amount	amount	NOUN
taxlaw-2856	775	18	due	due	ADJ
taxlaw-2856	775	19	including	include	VERB
taxlaw-2856	775	20	interest	interest	NOUN
taxlaw-2856	775	21	would	would	AUX
taxlaw-2856	775	22	be	be	AUX
taxlaw-2856	775	23	$	$	SYM
taxlaw-2856	775	24	8,000	8,000	NUM
taxlaw-2856	775	25	x	x	SYM
taxlaw-2856	775	26	1.058	1.058	NUM
taxlaw-2856	775	27	=	=	SYM
taxlaw-2856	775	28	$	$	SYM
taxlaw-2856	775	29	11,820	11,820	NUM
taxlaw-2856	775	30	,	,	PUNCT
taxlaw-2856	775	31	and	and	CCONJ
taxlaw-2856	775	32	so	so	ADV
taxlaw-2856	775	33	forth	forth	ADV
taxlaw-2856	775	34	.	.	PUNCT
taxlaw-2856	776	1	the	the	DET
taxlaw-2856	776	2	tax	tax	NOUN
taxlaw-2856	776	3	due	due	ADJ
taxlaw-2856	776	4	,	,	PUNCT
taxlaw-2856	776	5	including	include	VERB
taxlaw-2856	776	6	interest	interest	NOUN
taxlaw-2856	776	7	,	,	PUNCT
taxlaw-2856	776	8	for	for	ADP
taxlaw-2856	776	9	the	the	DET
taxlaw-2856	776	10	entire	entire	ADJ
taxlaw-2856	776	11	gain	gain	NOUN
taxlaw-2856	776	12	would	would	AUX
taxlaw-2856	776	13	be	be	AUX
taxlaw-2856	776	14	$	$	SYM
taxlaw-2856	776	15	100,624	100,624	NUM
taxlaw-2856	776	16	.	.	PUNCT
taxlaw-2856	777	1	2017	2017	NUM
taxlaw-2856	777	2	]	]	PUNCT
taxlaw-2856	777	3	the	the	DET
taxlaw-2856	777	4	myth	myth	NOUN
taxlaw-2856	777	5	of	of	ADP
taxlaw-2856	777	6	corporate	corporate	ADJ
taxlaw-2856	777	7	tax	tax	NOUN
taxlaw-2856	777	8	residence	residence	NOUN
taxlaw-2856	777	9	35	35	NUM
taxlaw-2856	777	10	would	would	AUX
taxlaw-2856	777	11	apply	apply	VERB
taxlaw-2856	777	12	to	to	ADP
taxlaw-2856	777	13	all	all	DET
taxlaw-2856	777	14	u.s	u.s	PROPN
taxlaw-2856	777	15	.	.	PROPN
taxlaw-2856	777	16	shareholders	shareholder	NOUN
taxlaw-2856	777	17	of	of	ADP
taxlaw-2856	777	18	any	any	DET
taxlaw-2856	777	19	corporation	corporation	NOUN
taxlaw-2856	777	20	that	that	PRON
taxlaw-2856	777	21	,	,	PUNCT
taxlaw-2856	777	22	in	in	ADP
taxlaw-2856	777	23	fact	fact	NOUN
taxlaw-2856	777	24	,	,	PUNCT
taxlaw-2856	777	25	did	do	AUX
taxlaw-2856	777	26	not	not	PART
taxlaw-2856	777	27	keep	keep	VERB
taxlaw-2856	777	28	or	or	CCONJ
taxlaw-2856	777	29	did	do	AUX
taxlaw-2856	777	30	not	not	PART
taxlaw-2856	777	31	produce	produce	VERB
taxlaw-2856	777	32	the	the	DET
taxlaw-2856	777	33	appropriate	appropriate	ADJ
taxlaw-2856	777	34	books.136	books.136	NOUN
taxlaw-2856	777	35	b.	b.	NOUN
taxlaw-2856	777	36	taxing	tax	VERB
taxlaw-2856	777	37	nonresident	nonresident	ADJ
taxlaw-2856	777	38	shareholders	shareholder	NOUN
taxlaw-2856	777	39	the	the	DET
taxlaw-2856	777	40	second	second	ADJ
taxlaw-2856	777	41	issue	issue	NOUN
taxlaw-2856	777	42	that	that	SCONJ
taxlaw-2856	777	43	the	the	DET
taxlaw-2856	777	44	proposed	propose	VERB
taxlaw-2856	777	45	international	international	ADJ
taxlaw-2856	777	46	corporate	corporate	ADJ
taxlaw-2856	777	47	tax	tax	NOUN
taxlaw-2856	777	48	regime	regime	NOUN
taxlaw-2856	777	49	would	would	AUX
taxlaw-2856	777	50	need	need	VERB
taxlaw-2856	777	51	to	to	PART
taxlaw-2856	777	52	confront	confront	VERB
taxlaw-2856	777	53	is	be	AUX
taxlaw-2856	777	54	the	the	DET
taxlaw-2856	777	55	treatment	treatment	NOUN
taxlaw-2856	777	56	of	of	ADP
taxlaw-2856	777	57	nonresident	nonresident	ADJ
taxlaw-2856	777	58	shareholders	shareholder	NOUN
taxlaw-2856	777	59	.	.	PUNCT
taxlaw-2856	778	1	under	under	ADP
taxlaw-2856	778	2	current	current	ADJ
taxlaw-2856	778	3	international	international	ADJ
taxlaw-2856	778	4	norms	norm	NOUN
taxlaw-2856	778	5	,	,	PUNCT
taxlaw-2856	778	6	countries	country	NOUN
taxlaw-2856	778	7	have	have	VERB
taxlaw-2856	778	8	the	the	DET
taxlaw-2856	778	9	right	right	NOUN
taxlaw-2856	778	10	to	to	PART
taxlaw-2856	778	11	impose	impose	VERB
taxlaw-2856	778	12	tax	tax	NOUN
taxlaw-2856	778	13	on	on	ADP
taxlaw-2856	778	14	nonresidents	nonresident	NOUN
taxlaw-2856	778	15	who	who	PRON
taxlaw-2856	778	16	earn	earn	VERB
taxlaw-2856	778	17	domestic	domestic	ADJ
taxlaw-2856	778	18	-	-	PUNCT
taxlaw-2856	778	19	source	source	NOUN
taxlaw-2856	778	20	income.137	income.137	NOUN
taxlaw-2856	778	21	however	however	ADV
taxlaw-2856	778	22	,	,	PUNCT
taxlaw-2856	778	23	attempting	attempt	VERB
taxlaw-2856	778	24	to	to	PART
taxlaw-2856	778	25	enforce	enforce	VERB
taxlaw-2856	778	26	a	a	DET
taxlaw-2856	778	27	direct	direct	ADJ
taxlaw-2856	778	28	tax	tax	NOUN
taxlaw-2856	778	29	on	on	ADP
taxlaw-2856	778	30	nonresident	nonresident	ADJ
taxlaw-2856	778	31	shareholders	shareholder	NOUN
taxlaw-2856	778	32	for	for	ADP
taxlaw-2856	778	33	their	their	PRON
taxlaw-2856	778	34	proportional	proportional	ADJ
taxlaw-2856	778	35	share	share	NOUN
taxlaw-2856	778	36	of	of	ADP
taxlaw-2856	778	37	a	a	DET
taxlaw-2856	778	38	corporation	corporation	NOUN
taxlaw-2856	778	39	’s	’s	PART
taxlaw-2856	778	40	domestic	domestic	ADJ
taxlaw-2856	778	41	-	-	PUNCT
taxlaw-2856	778	42	source	source	NOUN
taxlaw-2856	778	43	income	income	NOUN
taxlaw-2856	778	44	would	would	AUX
taxlaw-2856	778	45	likely	likely	ADV
taxlaw-2856	778	46	prove	prove	VERB
taxlaw-2856	778	47	difficult	difficult	ADJ
taxlaw-2856	778	48	in	in	ADP
taxlaw-2856	778	49	practice	practice	NOUN
taxlaw-2856	778	50	.	.	PUNCT
taxlaw-2856	779	1	consequently	consequently	ADV
taxlaw-2856	779	2	,	,	PUNCT
taxlaw-2856	779	3	taxing	tax	VERB
taxlaw-2856	779	4	nonresidents	nonresident	NOUN
taxlaw-2856	779	5	on	on	ADP
taxlaw-2856	779	6	their	their	PRON
taxlaw-2856	779	7	domestic	domestic	ADJ
taxlaw-2856	779	8	source	source	NOUN
taxlaw-2856	779	9	income	income	NOUN
taxlaw-2856	779	10	probably	probably	ADV
taxlaw-2856	779	11	requires	require	VERB
taxlaw-2856	779	12	the	the	DET
taxlaw-2856	779	13	imposition	imposition	NOUN
taxlaw-2856	779	14	of	of	ADP
taxlaw-2856	779	15	a	a	DET
taxlaw-2856	779	16	territorial	territorial	ADJ
taxlaw-2856	779	17	tax	tax	NOUN
taxlaw-2856	779	18	at	at	ADP
taxlaw-2856	779	19	the	the	DET
taxlaw-2856	779	20	corporate	corporate	ADJ
taxlaw-2856	779	21	level	level	NOUN
taxlaw-2856	779	22	.	.	PUNCT
taxlaw-2856	780	1	in	in	ADP
taxlaw-2856	780	2	this	this	DET
taxlaw-2856	780	3	context	context	NOUN
taxlaw-2856	780	4	,	,	PUNCT
taxlaw-2856	780	5	it	it	PRON
taxlaw-2856	780	6	is	be	AUX
taxlaw-2856	780	7	important	important	ADJ
taxlaw-2856	780	8	to	to	PART
taxlaw-2856	780	9	reiterate	reiterate	VERB
taxlaw-2856	780	10	that	that	SCONJ
taxlaw-2856	780	11	the	the	DET
taxlaw-2856	780	12	proposal	proposal	NOUN
taxlaw-2856	780	13	does	do	AUX
taxlaw-2856	780	14	not	not	PART
taxlaw-2856	780	15	categorize	categorize	VERB
taxlaw-2856	780	16	corporations	corporation	NOUN
taxlaw-2856	780	17	as	as	ADP
taxlaw-2856	780	18	“	"	PUNCT
taxlaw-2856	780	19	domestic	domestic	ADJ
taxlaw-2856	780	20	”	"	PUNCT
taxlaw-2856	780	21	or	or	CCONJ
taxlaw-2856	780	22	“	"	PUNCT
taxlaw-2856	780	23	foreign	foreign	ADJ
taxlaw-2856	780	24	.	.	PUNCT
taxlaw-2856	780	25	”138	”138	PROPN
taxlaw-2856	781	1	the	the	DET
taxlaw-2856	781	2	only	only	ADJ
taxlaw-2856	781	3	relevant	relevant	ADJ
taxlaw-2856	781	4	distinction	distinction	NOUN
taxlaw-2856	781	5	among	among	ADP
taxlaw-2856	781	6	corporations	corporation	NOUN
taxlaw-2856	781	7	is	be	AUX
taxlaw-2856	781	8	that	that	SCONJ
taxlaw-2856	781	9	some	some	PRON
taxlaw-2856	781	10	have	have	VERB
taxlaw-2856	781	11	u.s.-source	u.s.-source	ADJ
taxlaw-2856	781	12	income	income	NOUN
taxlaw-2856	781	13	and	and	CCONJ
taxlaw-2856	781	14	some	some	PRON
taxlaw-2856	781	15	do	do	VERB
taxlaw-2856	781	16	not	not	PART
taxlaw-2856	781	17	.	.	PUNCT
taxlaw-2856	782	1	no	no	DET
taxlaw-2856	782	2	corporation	corporation	NOUN
taxlaw-2856	782	3	would	would	AUX
taxlaw-2856	782	4	be	be	AUX
taxlaw-2856	782	5	subject	subject	ADJ
taxlaw-2856	782	6	to	to	ADP
taxlaw-2856	782	7	u.s	u.s	PROPN
taxlaw-2856	782	8	.	.	PROPN
taxlaw-2856	782	9	tax	tax	NOUN
taxlaw-2856	782	10	on	on	ADP
taxlaw-2856	782	11	its	its	PRON
taxlaw-2856	782	12	foreign	foreign	ADJ
taxlaw-2856	782	13	-	-	PUNCT
taxlaw-2856	782	14	source	source	NOUN
taxlaw-2856	782	15	income.139	income.139	ADP
taxlaw-2856	782	16	all	all	DET
taxlaw-2856	782	17	corporations	corporation	NOUN
taxlaw-2856	782	18	would	would	AUX
taxlaw-2856	782	19	,	,	PUNCT
taxlaw-2856	782	20	in	in	ADP
taxlaw-2856	782	21	principle	principle	NOUN
taxlaw-2856	782	22	,	,	PUNCT
taxlaw-2856	782	23	be	be	AUX
taxlaw-2856	782	24	subject	subject	ADJ
taxlaw-2856	782	25	to	to	ADP
taxlaw-2856	782	26	u.s	u.s	PROPN
taxlaw-2856	782	27	.	.	PROPN
taxlaw-2856	782	28	tax	tax	NOUN
taxlaw-2856	782	29	on	on	ADP
taxlaw-2856	782	30	their	their	PRON
taxlaw-2856	782	31	u.s.-source	u.s.-source	NOUN
taxlaw-2856	782	32	income.140	income.140	ADP
taxlaw-2856	782	33	the	the	DET
taxlaw-2856	782	34	sole	sole	ADJ
taxlaw-2856	782	35	intended	intend	VERB
taxlaw-2856	782	36	“	"	PUNCT
taxlaw-2856	782	37	targets	target	NOUN
taxlaw-2856	782	38	”	"	PUNCT
taxlaw-2856	782	39	of	of	ADP
taxlaw-2856	782	40	the	the	DET
taxlaw-2856	782	41	corporate	corporate	ADJ
taxlaw-2856	782	42	-	-	PUNCT
taxlaw-2856	782	43	level	level	NOUN
taxlaw-2856	782	44	tax	tax	NOUN
taxlaw-2856	782	45	would	would	AUX
taxlaw-2856	782	46	be	be	AUX
taxlaw-2856	782	47	nonresident	nonresident	ADJ
taxlaw-2856	782	48	shareholders	shareholder	NOUN
taxlaw-2856	782	49	.	.	PUNCT
taxlaw-2856	783	1	shareholders	shareholder	NOUN
taxlaw-2856	783	2	who	who	PRON
taxlaw-2856	783	3	are	be	AUX
taxlaw-2856	783	4	u.s	u.s	PROPN
taxlaw-2856	783	5	.	.	PROPN
taxlaw-2856	783	6	residents	resident	NOUN
taxlaw-2856	783	7	would	would	AUX
taxlaw-2856	783	8	be	be	AUX
taxlaw-2856	783	9	subject	subject	ADJ
taxlaw-2856	783	10	to	to	ADP
taxlaw-2856	783	11	direct	direct	ADJ
taxlaw-2856	783	12	tax	tax	NOUN
taxlaw-2856	783	13	via	via	ADP
taxlaw-2856	783	14	one	one	NUM
taxlaw-2856	783	15	of	of	ADP
taxlaw-2856	783	16	the	the	DET
taxlaw-2856	783	17	methods	method	NOUN
taxlaw-2856	783	18	already	already	ADV
taxlaw-2856	783	19	described	describe	VERB
taxlaw-2856	783	20	:	:	PUNCT
taxlaw-2856	783	21	mark	mark	PROPN
taxlaw-2856	783	22	-	-	PUNCT
taxlaw-2856	783	23	to	to	ADP
taxlaw-2856	783	24	-	-	PUNCT
taxlaw-2856	783	25	market	market	NOUN
taxlaw-2856	783	26	,	,	PUNCT
taxlaw-2856	783	27	flow	flow	NOUN
taxlaw-2856	783	28	-	-	PUNCT
taxlaw-2856	783	29	through	through	NOUN
taxlaw-2856	783	30	,	,	PUNCT
taxlaw-2856	783	31	or	or	CCONJ
taxlaw-2856	783	32	realization	realization	NOUN
taxlaw-2856	783	33	plus	plus	CCONJ
taxlaw-2856	783	34	interest.141	interest.141	NOUN
taxlaw-2856	783	35	following	follow	VERB
taxlaw-2856	783	36	this	this	DET
taxlaw-2856	783	37	line	line	NOUN
taxlaw-2856	783	38	of	of	ADP
taxlaw-2856	783	39	reasoning	reasoning	NOUN
taxlaw-2856	783	40	,	,	PUNCT
taxlaw-2856	783	41	the	the	DET
taxlaw-2856	783	42	corporate	corporate	ADJ
taxlaw-2856	783	43	tax	tax	NOUN
taxlaw-2856	783	44	rate	rate	NOUN
taxlaw-2856	783	45	would	would	AUX
taxlaw-2856	783	46	be	be	AUX
taxlaw-2856	783	47	the	the	DET
taxlaw-2856	783	48	rate	rate	NOUN
taxlaw-2856	783	49	applicable	applicable	ADJ
taxlaw-2856	783	50	to	to	PART
taxlaw-2856	783	51	nonresident	nonresident	VERB
taxlaw-2856	783	52	individuals	individual	NOUN
taxlaw-2856	783	53	who	who	PRON
taxlaw-2856	783	54	derive	derive	VERB
taxlaw-2856	783	55	u.s	u.s	PROPN
taxlaw-2856	783	56	.	.	PROPN
taxlaw-2856	783	57	source	source	NOUN
taxlaw-2856	783	58	income.142	income.142	PROPN
taxlaw-2856	783	59	as	as	ADP
taxlaw-2856	783	60	an	an	DET
taxlaw-2856	783	61	example	example	NOUN
taxlaw-2856	783	62	,	,	PUNCT
taxlaw-2856	783	63	under	under	ADP
taxlaw-2856	783	64	current	current	ADJ
taxlaw-2856	783	65	law	law	NOUN
taxlaw-2856	783	66	nonresidents	nonresident	NOUN
taxlaw-2856	783	67	are	be	AUX
taxlaw-2856	783	68	exempt	exempt	ADJ
taxlaw-2856	783	69	from	from	ADP
taxlaw-2856	783	70	tax	tax	NOUN
taxlaw-2856	783	71	on	on	ADP
taxlaw-2856	783	72	u.s	u.s	PROPN
taxlaw-2856	783	73	.	.	PROPN
taxlaw-2856	783	74	source	source	PROPN
taxlaw-2856	783	75	portfolio	portfolio	PROPN
taxlaw-2856	783	76	interest.143	interest.143	PROPN
taxlaw-2856	783	77	if	if	SCONJ
taxlaw-2856	783	78	,	,	PUNCT
taxlaw-2856	783	79	due	due	ADP
taxlaw-2856	783	80	to	to	ADP
taxlaw-2856	783	81	the	the	DET
taxlaw-2856	783	82	pressures	pressure	NOUN
taxlaw-2856	783	83	of	of	ADP
taxlaw-2856	783	84	international	international	ADJ
taxlaw-2856	783	85	tax	tax	NOUN
taxlaw-2856	783	86	competition	competition	NOUN
taxlaw-2856	783	87	,	,	PUNCT
taxlaw-2856	783	88	this	this	DET
taxlaw-2856	783	89	policy	policy	NOUN
taxlaw-2856	783	90	continues	continue	VERB
taxlaw-2856	783	91	,	,	PUNCT
taxlaw-2856	783	92	136	136	NUM
taxlaw-2856	783	93	as	as	SCONJ
taxlaw-2856	783	94	the	the	DET
taxlaw-2856	783	95	deferral	deferral	NOUN
taxlaw-2856	783	96	with	with	ADP
taxlaw-2856	783	97	interest	interest	NOUN
taxlaw-2856	783	98	regime	regime	NOUN
taxlaw-2856	783	99	is	be	AUX
taxlaw-2856	783	100	often	often	ADV
taxlaw-2856	783	101	onerous	onerous	ADJ
taxlaw-2856	783	102	,	,	PUNCT
taxlaw-2856	783	103	it	it	PRON
taxlaw-2856	783	104	is	be	AUX
taxlaw-2856	783	105	reasonable	reasonable	ADJ
taxlaw-2856	783	106	to	to	PART
taxlaw-2856	783	107	expect	expect	VERB
taxlaw-2856	783	108	that	that	SCONJ
taxlaw-2856	783	109	u.s	u.s	PROPN
taxlaw-2856	783	110	.	.	PROPN
taxlaw-2856	783	111	shareholders	shareholder	NOUN
taxlaw-2856	783	112	would	would	AUX
taxlaw-2856	783	113	tend	tend	VERB
taxlaw-2856	783	114	to	to	PART
taxlaw-2856	783	115	prefer	prefer	VERB
taxlaw-2856	783	116	corporations	corporation	NOUN
taxlaw-2856	783	117	that	that	PRON
taxlaw-2856	783	118	commit	commit	VERB
taxlaw-2856	783	119	to	to	PART
taxlaw-2856	783	120	maintain	maintain	VERB
taxlaw-2856	783	121	and	and	CCONJ
taxlaw-2856	783	122	produce	produce	VERB
taxlaw-2856	783	123	such	such	ADJ
taxlaw-2856	783	124	books	book	NOUN
taxlaw-2856	783	125	.	.	PUNCT
taxlaw-2856	784	1	see	see	VERB
taxlaw-2856	784	2	,	,	PUNCT
taxlaw-2856	784	3	e.g.	e.g.	ADV
taxlaw-2856	784	4	,	,	PUNCT
taxlaw-2856	784	5	richard	richard	PROPN
taxlaw-2856	784	6	l.	l.	PROPN
taxlaw-2856	784	7	doernberg	doernberg	PROPN
taxlaw-2856	784	8	,	,	PUNCT
taxlaw-2856	784	9	international	international	ADJ
taxlaw-2856	784	10	taxation	taxation	NOUN
taxlaw-2856	784	11	380	380	NUM
taxlaw-2856	784	12	(	(	PUNCT
taxlaw-2856	784	13	2009	2009	NUM
taxlaw-2856	784	14	)	)	PUNCT
taxlaw-2856	784	15	(	(	PUNCT
taxlaw-2856	784	16	“	"	PUNCT
taxlaw-2856	784	17	this	this	DET
taxlaw-2856	784	18	method	method	NOUN
taxlaw-2856	784	19	can	can	AUX
taxlaw-2856	784	20	be	be	AUX
taxlaw-2856	784	21	quite	quite	ADV
taxlaw-2856	784	22	punitive	punitive	ADJ
taxlaw-2856	784	23	.	.	PUNCT
taxlaw-2856	784	24	”	"	PUNCT
taxlaw-2856	784	25	)	)	PUNCT
taxlaw-2856	784	26	.	.	PUNCT
taxlaw-2856	785	1	corporations	corporation	NOUN
taxlaw-2856	785	2	that	that	PRON
taxlaw-2856	785	3	wish	wish	VERB
taxlaw-2856	785	4	to	to	PART
taxlaw-2856	785	5	attract	attract	VERB
taxlaw-2856	785	6	u.s	u.s	PROPN
taxlaw-2856	785	7	.	.	PROPN
taxlaw-2856	785	8	investors	investor	NOUN
taxlaw-2856	785	9	might	might	AUX
taxlaw-2856	785	10	therefore	therefore	ADV
taxlaw-2856	785	11	voluntary	voluntary	ADJ
taxlaw-2856	785	12	comply	comply	NOUN
taxlaw-2856	785	13	with	with	ADP
taxlaw-2856	785	14	the	the	DET
taxlaw-2856	785	15	requirements	requirement	NOUN
taxlaw-2856	785	16	of	of	ADP
taxlaw-2856	785	17	u.s	u.s	PROPN
taxlaw-2856	785	18	.	.	PROPN
taxlaw-2856	785	19	tax	tax	NOUN
taxlaw-2856	785	20	even	even	ADV
taxlaw-2856	785	21	though	though	SCONJ
taxlaw-2856	785	22	they	they	PRON
taxlaw-2856	785	23	may	may	AUX
taxlaw-2856	785	24	be	be	AUX
taxlaw-2856	785	25	under	under	ADP
taxlaw-2856	785	26	no	no	DET
taxlaw-2856	785	27	legal	legal	ADJ
taxlaw-2856	785	28	requirement	requirement	NOUN
taxlaw-2856	785	29	to	to	PART
taxlaw-2856	785	30	do	do	VERB
taxlaw-2856	785	31	so	so	ADV
taxlaw-2856	785	32	.	.	PUNCT
taxlaw-2856	786	1	137	137	NUM
taxlaw-2856	786	2	see	see	NOUN
taxlaw-2856	786	3	sources	source	NOUN
taxlaw-2856	786	4	cited	cite	VERB
taxlaw-2856	786	5	supra	supra	PROPN
taxlaw-2856	786	6	note	note	PROPN
taxlaw-2856	786	7	118	118	NUM
taxlaw-2856	786	8	.	.	NOUN
taxlaw-2856	786	9	138	138	NUM
taxlaw-2856	786	10	cf	cf	NOUN
taxlaw-2856	786	11	.	.	PUNCT
taxlaw-2856	787	1	graetz	graetz	PROPN
taxlaw-2856	787	2	,	,	PUNCT
taxlaw-2856	787	3	supra	supra	PROPN
taxlaw-2856	787	4	note	note	NOUN
taxlaw-2856	787	5	2	2	NUM
taxlaw-2856	787	6	,	,	PUNCT
taxlaw-2856	787	7	at	at	ADP
taxlaw-2856	787	8	321	321	NUM
taxlaw-2856	787	9	:	:	PUNCT
taxlaw-2856	787	10	“	"	PUNCT
taxlaw-2856	787	11	[	[	X
taxlaw-2856	787	12	t]he	t]he	X
taxlaw-2856	787	13	thrust	thrust	NOUN
taxlaw-2856	787	14	of	of	ADP
taxlaw-2856	787	15	these	these	DET
taxlaw-2856	787	16	efforts	effort	NOUN
taxlaw-2856	787	17	is	be	AUX
taxlaw-2856	787	18	to	to	PART
taxlaw-2856	787	19	impose	impose	VERB
taxlaw-2856	787	20	residence	residence	NOUN
taxlaw-2856	787	21	-	-	PUNCT
taxlaw-2856	787	22	based	base	VERB
taxlaw-2856	787	23	taxation	taxation	NOUN
taxlaw-2856	787	24	whenever	whenever	SCONJ
taxlaw-2856	787	25	the	the	DET
taxlaw-2856	787	26	foreign	foreign	ADJ
taxlaw-2856	787	27	corporation	corporation	NOUN
taxlaw-2856	787	28	is	be	AUX
taxlaw-2856	787	29	substantially	substantially	ADV
taxlaw-2856	787	30	owned	own	VERB
taxlaw-2856	787	31	or	or	CCONJ
taxlaw-2856	787	32	controlled	control	VERB
taxlaw-2856	787	33	by	by	ADP
taxlaw-2856	787	34	u.s	u.s	PROPN
taxlaw-2856	787	35	.	.	PROPN
taxlaw-2856	787	36	persons	person	NOUN
taxlaw-2856	787	37	(	(	PUNCT
taxlaw-2856	787	38	including	include	VERB
taxlaw-2856	787	39	other	other	ADJ
taxlaw-2856	787	40	corporations	corporation	NOUN
taxlaw-2856	787	41	)	)	PUNCT
taxlaw-2856	787	42	.	.	PUNCT
taxlaw-2856	787	43	”	"	PUNCT
taxlaw-2856	788	1	in	in	ADP
taxlaw-2856	788	2	other	other	ADJ
taxlaw-2856	788	3	words	word	NOUN
taxlaw-2856	788	4	,	,	PUNCT
taxlaw-2856	788	5	when	when	SCONJ
taxlaw-2856	788	6	a	a	DET
taxlaw-2856	788	7	“	"	PUNCT
taxlaw-2856	788	8	u.s	u.s	PROPN
taxlaw-2856	788	9	.	.	PROPN
taxlaw-2856	788	10	corporation	corporation	NOUN
taxlaw-2856	788	11	”	"	PUNCT
taxlaw-2856	788	12	owns	own	VERB
taxlaw-2856	788	13	a	a	DET
taxlaw-2856	788	14	“	"	PUNCT
taxlaw-2856	788	15	foreign	foreign	ADJ
taxlaw-2856	788	16	corporation	corporation	NOUN
taxlaw-2856	788	17	,	,	PUNCT
taxlaw-2856	788	18	”	"	PUNCT
taxlaw-2856	788	19	the	the	DET
taxlaw-2856	788	20	goal	goal	NOUN
taxlaw-2856	788	21	of	of	ADP
taxlaw-2856	788	22	residence	residence	NOUN
taxlaw-2856	788	23	-	-	PUNCT
taxlaw-2856	788	24	based	base	VERB
taxlaw-2856	788	25	taxation	taxation	NOUN
taxlaw-2856	788	26	requires	require	VERB
taxlaw-2856	788	27	the	the	DET
taxlaw-2856	788	28	current	current	ADJ
taxlaw-2856	788	29	taxation	taxation	NOUN
taxlaw-2856	788	30	of	of	ADP
taxlaw-2856	788	31	the	the	DET
taxlaw-2856	788	32	income	income	NOUN
taxlaw-2856	788	33	earned	earn	VERB
taxlaw-2856	788	34	by	by	ADP
taxlaw-2856	788	35	the	the	DET
taxlaw-2856	788	36	latter	latter	ADJ
taxlaw-2856	788	37	.	.	PUNCT
taxlaw-2856	789	1	however	however	ADV
taxlaw-2856	789	2	,	,	PUNCT
taxlaw-2856	789	3	it	it	PRON
taxlaw-2856	789	4	is	be	AUX
taxlaw-2856	789	5	far	far	ADV
taxlaw-2856	789	6	from	from	ADP
taxlaw-2856	789	7	clear	clear	ADJ
taxlaw-2856	789	8	why	why	SCONJ
taxlaw-2856	789	9	the	the	DET
taxlaw-2856	789	10	residence	residence	NOUN
taxlaw-2856	789	11	of	of	ADP
taxlaw-2856	789	12	the	the	DET
taxlaw-2856	789	13	“	"	PUNCT
taxlaw-2856	789	14	u.s	u.s	PROPN
taxlaw-2856	789	15	.	.	PROPN
taxlaw-2856	789	16	corporation	corporation	NOUN
taxlaw-2856	789	17	”	"	PUNCT
taxlaw-2856	789	18	is	be	AUX
taxlaw-2856	789	19	any	any	DET
taxlaw-2856	789	20	less	less	ADV
taxlaw-2856	789	21	artificial	artificial	ADJ
taxlaw-2856	789	22	than	than	ADP
taxlaw-2856	789	23	the	the	DET
taxlaw-2856	789	24	residence	residence	NOUN
taxlaw-2856	789	25	of	of	ADP
taxlaw-2856	789	26	the	the	DET
taxlaw-2856	789	27	“	"	PUNCT
taxlaw-2856	789	28	foreign	foreign	ADJ
taxlaw-2856	789	29	corporation	corporation	NOUN
taxlaw-2856	789	30	.	.	PUNCT
taxlaw-2856	789	31	”	"	PUNCT
taxlaw-2856	790	1	if	if	SCONJ
taxlaw-2856	790	2	the	the	DET
taxlaw-2856	790	3	concept	concept	NOUN
taxlaw-2856	790	4	of	of	ADP
taxlaw-2856	790	5	residence	residence	NOUN
taxlaw-2856	790	6	is	be	AUX
taxlaw-2856	790	7	applicable	applicable	ADJ
taxlaw-2856	790	8	to	to	ADP
taxlaw-2856	790	9	corporations	corporation	NOUN
taxlaw-2856	790	10	,	,	PUNCT
taxlaw-2856	790	11	then	then	ADV
taxlaw-2856	790	12	the	the	DET
taxlaw-2856	790	13	income	income	NOUN
taxlaw-2856	790	14	of	of	ADP
taxlaw-2856	790	15	the	the	DET
taxlaw-2856	790	16	“	"	PUNCT
taxlaw-2856	790	17	foreign	foreign	ADJ
taxlaw-2856	790	18	corporation	corporation	NOUN
taxlaw-2856	790	19	”	"	PUNCT
taxlaw-2856	790	20	is	be	AUX
taxlaw-2856	790	21	the	the	DET
taxlaw-2856	790	22	income	income	NOUN
taxlaw-2856	790	23	of	of	ADP
taxlaw-2856	790	24	a	a	DET
taxlaw-2856	790	25	foreign	foreign	ADJ
taxlaw-2856	790	26	resident	resident	NOUN
taxlaw-2856	790	27	and	and	CCONJ
taxlaw-2856	790	28	should	should	AUX
taxlaw-2856	790	29	not	not	PART
taxlaw-2856	790	30	be	be	AUX
taxlaw-2856	790	31	subject	subject	ADJ
taxlaw-2856	790	32	to	to	ADP
taxlaw-2856	790	33	u.s	u.s	PROPN
taxlaw-2856	790	34	.	.	PROPN
taxlaw-2856	790	35	taxation	taxation	NOUN
taxlaw-2856	790	36	.	.	PUNCT
taxlaw-2856	791	1	if	if	SCONJ
taxlaw-2856	791	2	the	the	DET
taxlaw-2856	791	3	concept	concept	NOUN
taxlaw-2856	791	4	of	of	ADP
taxlaw-2856	791	5	residence	residence	NOUN
taxlaw-2856	791	6	is	be	AUX
taxlaw-2856	791	7	not	not	PART
taxlaw-2856	791	8	applicable	applicable	ADJ
taxlaw-2856	791	9	to	to	ADP
taxlaw-2856	791	10	corporations	corporation	NOUN
taxlaw-2856	791	11	,	,	PUNCT
taxlaw-2856	791	12	then	then	ADV
taxlaw-2856	791	13	the	the	DET
taxlaw-2856	791	14	fact	fact	NOUN
taxlaw-2856	791	15	that	that	SCONJ
taxlaw-2856	791	16	at	at	ADP
taxlaw-2856	791	17	the	the	DET
taxlaw-2856	791	18	apex	apex	NOUN
taxlaw-2856	791	19	of	of	ADP
taxlaw-2856	791	20	the	the	DET
taxlaw-2856	791	21	corporate	corporate	ADJ
taxlaw-2856	791	22	structure	structure	NOUN
taxlaw-2856	791	23	is	be	AUX
taxlaw-2856	791	24	a	a	DET
taxlaw-2856	791	25	“	"	PUNCT
taxlaw-2856	791	26	u.s	u.s	PROPN
taxlaw-2856	791	27	.	.	PROPN
taxlaw-2856	791	28	corporation	corporation	NOUN
taxlaw-2856	791	29	”	"	PUNCT
taxlaw-2856	791	30	is	be	AUX
taxlaw-2856	791	31	of	of	ADP
taxlaw-2856	791	32	no	no	DET
taxlaw-2856	791	33	normative	normative	ADJ
taxlaw-2856	791	34	import	import	NOUN
taxlaw-2856	791	35	.	.	PUNCT
taxlaw-2856	792	1	139	139	NUM
taxlaw-2856	793	1	but	but	CCONJ
taxlaw-2856	793	2	see	see	VERB
taxlaw-2856	793	3	the	the	DET
taxlaw-2856	793	4	description	description	NOUN
taxlaw-2856	793	5	of	of	ADP
taxlaw-2856	793	6	a	a	DET
taxlaw-2856	793	7	possible	possible	ADJ
taxlaw-2856	793	8	domestic	domestic	ADJ
taxlaw-2856	793	9	corporate	corporate	ADJ
taxlaw-2856	793	10	tax	tax	NOUN
taxlaw-2856	793	11	regime	regime	NOUN
taxlaw-2856	793	12	that	that	PRON
taxlaw-2856	793	13	could	could	AUX
taxlaw-2856	793	14	operate	operate	VERB
taxlaw-2856	793	15	parallel	parallel	ADJ
taxlaw-2856	793	16	the	the	DET
taxlaw-2856	793	17	proposed	propose	VERB
taxlaw-2856	793	18	international	international	ADJ
taxlaw-2856	793	19	tax	tax	NOUN
taxlaw-2856	793	20	regime	regime	NOUN
taxlaw-2856	793	21	,	,	PUNCT
taxlaw-2856	793	22	supra	supra	PROPN
taxlaw-2856	793	23	note	note	NOUN
taxlaw-2856	793	24	125	125	NUM
taxlaw-2856	793	25	.	.	PUNCT
taxlaw-2856	793	26	140	140	NUM
taxlaw-2856	794	1	some	some	DET
taxlaw-2856	794	2	corporations	corporation	NOUN
taxlaw-2856	794	3	might	might	AUX
taxlaw-2856	794	4	be	be	AUX
taxlaw-2856	794	5	exempt	exempt	ADJ
taxlaw-2856	794	6	from	from	ADP
taxlaw-2856	794	7	the	the	DET
taxlaw-2856	794	8	tax	tax	NOUN
taxlaw-2856	794	9	.	.	PUNCT
taxlaw-2856	795	1	see	see	VERB
taxlaw-2856	795	2	the	the	DET
taxlaw-2856	795	3	text	text	NOUN
taxlaw-2856	795	4	,	,	PUNCT
taxlaw-2856	795	5	infra	infra	NOUN
taxlaw-2856	795	6	,	,	PUNCT
taxlaw-2856	795	7	surrounding	surround	VERB
taxlaw-2856	795	8	note	note	NOUN
taxlaw-2856	795	9	154–56	154–56	NUM
taxlaw-2856	795	10	.	.	PUNCT
taxlaw-2856	796	1	141	141	NUM
taxlaw-2856	796	2	see	see	VERB
taxlaw-2856	796	3	supra	supra	PROPN
taxlaw-2856	796	4	subpart	subpart	PROPN
taxlaw-2856	796	5	a.	a.	NOUN
taxlaw-2856	796	6	subpart	subpart	NOUN
taxlaw-2856	796	7	c	c	PROPN
taxlaw-2856	796	8	,	,	PUNCT
taxlaw-2856	796	9	infra	infra	NOUN
taxlaw-2856	796	10	,	,	PUNCT
taxlaw-2856	796	11	considers	consider	VERB
taxlaw-2856	796	12	how	how	SCONJ
taxlaw-2856	796	13	to	to	PART
taxlaw-2856	796	14	prevent	prevent	VERB
taxlaw-2856	796	15	double	double	ADJ
taxlaw-2856	796	16	taxation	taxation	NOUN
taxlaw-2856	796	17	of	of	ADP
taxlaw-2856	796	18	u.s	u.s	PROPN
taxlaw-2856	796	19	.	.	PROPN
taxlaw-2856	796	20	residents	resident	NOUN
taxlaw-2856	796	21	who	who	PRON
taxlaw-2856	796	22	own	own	VERB
taxlaw-2856	796	23	shares	share	NOUN
taxlaw-2856	796	24	in	in	ADP
taxlaw-2856	796	25	corporations	corporation	NOUN
taxlaw-2856	796	26	with	with	ADP
taxlaw-2856	796	27	domestic	domestic	ADJ
taxlaw-2856	796	28	-	-	PUNCT
taxlaw-2856	796	29	source	source	NOUN
taxlaw-2856	796	30	income	income	NOUN
taxlaw-2856	796	31	.	.	PUNCT
taxlaw-2856	797	1	142	142	NUM
taxlaw-2856	797	2	i	i	PRON
taxlaw-2856	797	3	have	have	AUX
taxlaw-2856	797	4	elsewhere	elsewhere	ADV
taxlaw-2856	797	5	argued	argue	VERB
taxlaw-2856	797	6	that	that	SCONJ
taxlaw-2856	797	7	income	income	NOUN
taxlaw-2856	797	8	is	be	AUX
taxlaw-2856	797	9	an	an	DET
taxlaw-2856	797	10	inappropriate	inappropriate	ADJ
taxlaw-2856	797	11	tax	tax	NOUN
taxlaw-2856	797	12	base	base	NOUN
taxlaw-2856	797	13	for	for	ADP
taxlaw-2856	797	14	nonresidents	nonresident	NOUN
taxlaw-2856	797	15	in	in	ADP
taxlaw-2856	797	16	general	general	ADJ
taxlaw-2856	797	17	and	and	CCONJ
taxlaw-2856	797	18	for	for	ADP
taxlaw-2856	797	19	multinational	multinational	ADJ
taxlaw-2856	797	20	enterprises	enterprise	NOUN
taxlaw-2856	797	21	in	in	ADP
taxlaw-2856	797	22	particular	particular	ADJ
taxlaw-2856	797	23	.	.	PUNCT
taxlaw-2856	798	1	elkins	elkins	PROPN
taxlaw-2856	798	2	,	,	PUNCT
taxlaw-2856	798	3	supra	supra	PROPN
taxlaw-2856	798	4	note	note	NOUN
taxlaw-2856	798	5	84	84	NUM
taxlaw-2856	798	6	.	.	PUNCT
taxlaw-2856	799	1	the	the	DET
taxlaw-2856	799	2	text	text	NOUN
taxlaw-2856	799	3	assumes	assume	VERB
taxlaw-2856	799	4	that	that	SCONJ
taxlaw-2856	799	5	the	the	DET
taxlaw-2856	799	6	united	united	PROPN
taxlaw-2856	799	7	states	states	PROPN
taxlaw-2856	799	8	continues	continue	VERB
taxlaw-2856	799	9	its	its	PRON
taxlaw-2856	799	10	current	current	ADJ
taxlaw-2856	799	11	policy	policy	NOUN
taxlaw-2856	799	12	of	of	ADP
taxlaw-2856	799	13	taxing	tax	VERB
taxlaw-2856	799	14	nonresidents	nonresident	NOUN
taxlaw-2856	799	15	on	on	ADP
taxlaw-2856	799	16	their	their	PRON
taxlaw-2856	799	17	domestic	domestic	ADJ
taxlaw-2856	799	18	source	source	NOUN
taxlaw-2856	799	19	income	income	NOUN
taxlaw-2856	799	20	.	.	PUNCT
taxlaw-2856	800	1	should	should	AUX
taxlaw-2856	800	2	the	the	DET
taxlaw-2856	800	3	united	united	PROPN
taxlaw-2856	800	4	states	states	PROPN
taxlaw-2856	800	5	abandon	abandon	VERB
taxlaw-2856	800	6	that	that	DET
taxlaw-2856	800	7	policy	policy	NOUN
taxlaw-2856	800	8	and	and	CCONJ
taxlaw-2856	800	9	adopt	adopt	VERB
taxlaw-2856	800	10	a	a	DET
taxlaw-2856	800	11	base	base	NOUN
taxlaw-2856	800	12	other	other	ADJ
taxlaw-2856	800	13	than	than	ADP
taxlaw-2856	800	14	income	income	NOUN
taxlaw-2856	800	15	for	for	ADP
taxlaw-2856	800	16	taxing	tax	VERB
taxlaw-2856	800	17	nonresidents	nonresident	NOUN
taxlaw-2856	800	18	,	,	PUNCT
taxlaw-2856	800	19	the	the	DET
taxlaw-2856	800	20	same	same	ADJ
taxlaw-2856	800	21	tax	tax	NOUN
taxlaw-2856	800	22	regime	regime	NOUN
taxlaw-2856	800	23	would	would	AUX
taxlaw-2856	800	24	also	also	ADV
taxlaw-2856	800	25	apply	apply	VERB
taxlaw-2856	800	26	to	to	ADP
taxlaw-2856	800	27	corporations	corporation	NOUN
taxlaw-2856	800	28	.	.	PUNCT
taxlaw-2856	801	1	143	143	NUM
taxlaw-2856	801	2	i.r.c	i.r.c	NOUN
taxlaw-2856	801	3	.	.	PUNCT
taxlaw-2856	802	1	§	§	PROPN
taxlaw-2856	802	2	§	§	PROPN
taxlaw-2856	802	3	871(h	871(h	PROPN
taxlaw-2856	802	4	)	)	PUNCT
taxlaw-2856	802	5	,	,	PUNCT
taxlaw-2856	802	6	881(c	881(c	PROPN
taxlaw-2856	802	7	)	)	PUNCT
taxlaw-2856	802	8	.	.	PUNCT
taxlaw-2856	803	1	36	36	NUM
taxlaw-2856	803	2	columbia	columbia	PROPN
taxlaw-2856	803	3	journal	journal	PROPN
taxlaw-2856	803	4	of	of	ADP
taxlaw-2856	803	5	tax	tax	NOUN
taxlaw-2856	803	6	law	law	NOUN
taxlaw-2856	803	7	[	[	X
taxlaw-2856	803	8	vol.9:5	vol.9:5	NOUN
taxlaw-2856	803	9	corporations	corporation	NOUN
taxlaw-2856	803	10	should	should	AUX
taxlaw-2856	803	11	similarly	similarly	ADV
taxlaw-2856	803	12	be	be	AUX
taxlaw-2856	803	13	exempt	exempt	ADJ
taxlaw-2856	803	14	from	from	ADP
taxlaw-2856	803	15	tax	tax	NOUN
taxlaw-2856	803	16	on	on	ADP
taxlaw-2856	803	17	their	their	PRON
taxlaw-2856	803	18	portfolio	portfolio	NOUN
taxlaw-2856	803	19	interest.144	interest.144	PROPN
taxlaw-2856	803	20	such	such	DET
taxlaw-2856	803	21	an	an	DET
taxlaw-2856	803	22	exemption	exemption	NOUN
taxlaw-2856	803	23	would	would	AUX
taxlaw-2856	803	24	substantively	substantively	ADV
taxlaw-2856	803	25	affect	affect	VERB
taxlaw-2856	803	26	only	only	ADV
taxlaw-2856	803	27	nonresident	nonresident	ADJ
taxlaw-2856	803	28	shareholders	shareholder	NOUN
taxlaw-2856	803	29	,	,	PUNCT
taxlaw-2856	803	30	as	as	SCONJ
taxlaw-2856	803	31	resident	resident	ADJ
taxlaw-2856	803	32	shareholders	shareholder	NOUN
taxlaw-2856	803	33	would	would	AUX
taxlaw-2856	803	34	be	be	AUX
taxlaw-2856	803	35	subject	subject	ADJ
taxlaw-2856	803	36	to	to	ADP
taxlaw-2856	803	37	tax	tax	NOUN
taxlaw-2856	803	38	directly	directly	ADV
taxlaw-2856	803	39	,	,	PUNCT
taxlaw-2856	803	40	via	via	ADP
taxlaw-2856	803	41	the	the	DET
taxlaw-2856	803	42	previously	previously	ADV
taxlaw-2856	803	43	described	describe	VERB
taxlaw-2856	803	44	mark	mark	NOUN
taxlaw-2856	803	45	-	-	PUNCT
taxlaw-2856	803	46	tomarket	tomarket	NOUN
taxlaw-2856	803	47	,	,	PUNCT
taxlaw-2856	803	48	flow	flow	NOUN
taxlaw-2856	803	49	-	-	PUNCT
taxlaw-2856	803	50	through	through	NOUN
taxlaw-2856	803	51	,	,	PUNCT
taxlaw-2856	803	52	or	or	CCONJ
taxlaw-2856	803	53	deferral	deferral	ADJ
taxlaw-2856	803	54	-	-	PUNCT
taxlaw-2856	803	55	plus	plus	CCONJ
taxlaw-2856	803	56	-	-	PUNCT
taxlaw-2856	803	57	interest	interest	NOUN
taxlaw-2856	803	58	regime	regime	NOUN
taxlaw-2856	803	59	.	.	PUNCT
taxlaw-2856	804	1	as	as	ADP
taxlaw-2856	804	2	another	another	DET
taxlaw-2856	804	3	example	example	NOUN
taxlaw-2856	804	4	,	,	PUNCT
taxlaw-2856	804	5	under	under	ADP
taxlaw-2856	804	6	current	current	ADJ
taxlaw-2856	804	7	law	law	NOUN
taxlaw-2856	804	8	nonresidents	nonresident	NOUN
taxlaw-2856	804	9	who	who	PRON
taxlaw-2856	804	10	earn	earn	AUX
taxlaw-2856	804	11	“	"	PUNCT
taxlaw-2856	804	12	fixed	fix	VERB
taxlaw-2856	804	13	or	or	CCONJ
taxlaw-2856	804	14	determinable	determinable	VERB
taxlaw-2856	804	15	annual	annual	ADJ
taxlaw-2856	804	16	or	or	CCONJ
taxlaw-2856	804	17	periodical	periodical	ADJ
taxlaw-2856	804	18	gains	gain	NOUN
taxlaw-2856	804	19	,	,	PUNCT
taxlaw-2856	804	20	profits	profit	NOUN
taxlaw-2856	804	21	,	,	PUNCT
taxlaw-2856	804	22	and	and	CCONJ
taxlaw-2856	804	23	income	income	NOUN
taxlaw-2856	804	24	”	"	PUNCT
taxlaw-2856	804	25	(	(	PUNCT
taxlaw-2856	804	26	“	"	PUNCT
taxlaw-2856	804	27	fdap	fdap	ADJ
taxlaw-2856	804	28	income	income	NOUN
taxlaw-2856	804	29	”	"	PUNCT
taxlaw-2856	804	30	)	)	PUNCT
taxlaw-2856	804	31	are	be	AUX
taxlaw-2856	804	32	subject	subject	ADJ
taxlaw-2856	804	33	to	to	ADP
taxlaw-2856	804	34	a	a	DET
taxlaw-2856	804	35	30	30	NUM
taxlaw-2856	804	36	%	%	NOUN
taxlaw-2856	804	37	tax	tax	NOUN
taxlaw-2856	804	38	on	on	ADP
taxlaw-2856	804	39	gross	gross	ADJ
taxlaw-2856	804	40	income.145	income.145	NOUN
taxlaw-2856	804	41	as	as	ADV
taxlaw-2856	804	42	long	long	ADV
taxlaw-2856	804	43	as	as	SCONJ
taxlaw-2856	804	44	this	this	DET
taxlaw-2856	804	45	policy	policy	NOUN
taxlaw-2856	804	46	continues	continue	VERB
taxlaw-2856	804	47	to	to	PART
taxlaw-2856	804	48	apply	apply	VERB
taxlaw-2856	804	49	to	to	ADP
taxlaw-2856	804	50	nonresident	nonresident	VERB
taxlaw-2856	804	51	individuals	individual	NOUN
taxlaw-2856	804	52	,	,	PUNCT
taxlaw-2856	804	53	then	then	ADV
taxlaw-2856	804	54	under	under	ADP
taxlaw-2856	804	55	the	the	DET
taxlaw-2856	804	56	proposal	proposal	NOUN
taxlaw-2856	804	57	anyone	anyone	PRON
taxlaw-2856	804	58	paying	pay	VERB
taxlaw-2856	804	59	fdap	fdap	ADJ
taxlaw-2856	804	60	income	income	NOUN
taxlaw-2856	804	61	to	to	ADP
taxlaw-2856	804	62	a	a	DET
taxlaw-2856	804	63	corporation	corporation	NOUN
taxlaw-2856	804	64	would	would	AUX
taxlaw-2856	804	65	need	need	VERB
taxlaw-2856	804	66	to	to	PART
taxlaw-2856	804	67	withhold	withhold	VERB
taxlaw-2856	804	68	tax	tax	NOUN
taxlaw-2856	804	69	at	at	ADP
taxlaw-2856	804	70	the	the	DET
taxlaw-2856	804	71	rate	rate	NOUN
taxlaw-2856	804	72	of	of	ADP
taxlaw-2856	804	73	30%.146	30%.146	NUM
taxlaw-2856	804	74	if	if	SCONJ
taxlaw-2856	804	75	a	a	DET
taxlaw-2856	804	76	corporation	corporation	NOUN
taxlaw-2856	804	77	receiving	receive	VERB
taxlaw-2856	804	78	u.s	u.s	PROPN
taxlaw-2856	804	79	.	.	PROPN
taxlaw-2856	804	80	source	source	NOUN
taxlaw-2856	804	81	income	income	NOUN
taxlaw-2856	804	82	is	be	AUX
taxlaw-2856	804	83	a	a	DET
taxlaw-2856	804	84	resident	resident	NOUN
taxlaw-2856	804	85	of	of	ADP
taxlaw-2856	804	86	another	another	DET
taxlaw-2856	804	87	country	country	NOUN
taxlaw-2856	804	88	in	in	ADP
taxlaw-2856	804	89	accordance	accordance	NOUN
taxlaw-2856	804	90	with	with	ADP
taxlaw-2856	804	91	that	that	DET
taxlaw-2856	804	92	country	country	NOUN
taxlaw-2856	804	93	’s	’s	PART
taxlaw-2856	804	94	tax	tax	NOUN
taxlaw-2856	804	95	law	law	NOUN
taxlaw-2856	804	96	(	(	PUNCT
taxlaw-2856	804	97	i	i	PRON
taxlaw-2856	804	98	am	be	AUX
taxlaw-2856	804	99	considering	consider	VERB
taxlaw-2856	804	100	here	here	ADV
taxlaw-2856	804	101	the	the	DET
taxlaw-2856	804	102	possibility	possibility	NOUN
taxlaw-2856	804	103	that	that	SCONJ
taxlaw-2856	804	104	other	other	ADJ
taxlaw-2856	804	105	countries	country	NOUN
taxlaw-2856	804	106	may	may	AUX
taxlaw-2856	804	107	retain	retain	VERB
taxlaw-2856	804	108	the	the	DET
taxlaw-2856	804	109	concept	concept	NOUN
taxlaw-2856	804	110	of	of	ADP
taxlaw-2856	804	111	corporate	corporate	ADJ
taxlaw-2856	804	112	residence	residence	NOUN
taxlaw-2856	804	113	)	)	PUNCT
taxlaw-2856	804	114	,	,	PUNCT
taxlaw-2856	804	115	the	the	DET
taxlaw-2856	804	116	corporation	corporation	NOUN
taxlaw-2856	804	117	might	might	AUX
taxlaw-2856	804	118	be	be	AUX
taxlaw-2856	804	119	in	in	ADP
taxlaw-2856	804	120	a	a	DET
taxlaw-2856	804	121	position	position	NOUN
taxlaw-2856	804	122	to	to	PART
taxlaw-2856	804	123	claim	claim	VERB
taxlaw-2856	804	124	benefits	benefit	NOUN
taxlaw-2856	804	125	under	under	ADP
taxlaw-2856	804	126	a	a	DET
taxlaw-2856	804	127	tax	tax	NOUN
taxlaw-2856	804	128	treaty	treaty	NOUN
taxlaw-2856	804	129	between	between	ADP
taxlaw-2856	804	130	the	the	DET
taxlaw-2856	804	131	united	united	PROPN
taxlaw-2856	804	132	states	states	PROPN
taxlaw-2856	804	133	and	and	CCONJ
taxlaw-2856	804	134	its	its	PRON
taxlaw-2856	804	135	country	country	NOUN
taxlaw-2856	804	136	of	of	ADP
taxlaw-2856	804	137	residence	residence	NOUN
taxlaw-2856	804	138	.	.	PUNCT
taxlaw-2856	805	1	ostensibly	ostensibly	ADV
taxlaw-2856	805	2	,	,	PUNCT
taxlaw-2856	805	3	treaty	treaty	NOUN
taxlaw-2856	805	4	protection	protection	NOUN
taxlaw-2856	805	5	presents	present	VERB
taxlaw-2856	805	6	a	a	DET
taxlaw-2856	805	7	problem	problem	NOUN
taxlaw-2856	805	8	for	for	ADP
taxlaw-2856	805	9	the	the	DET
taxlaw-2856	805	10	proposed	propose	VERB
taxlaw-2856	805	11	international	international	ADJ
taxlaw-2856	805	12	tax	tax	NOUN
taxlaw-2856	805	13	regime	regime	NOUN
taxlaw-2856	805	14	:	:	PUNCT
taxlaw-2856	805	15	shareholders	shareholder	NOUN
taxlaw-2856	805	16	might	might	AUX
taxlaw-2856	805	17	be	be	AUX
taxlaw-2856	805	18	residents	resident	NOUN
taxlaw-2856	805	19	either	either	ADV
taxlaw-2856	805	20	of	of	ADP
taxlaw-2856	805	21	countries	country	NOUN
taxlaw-2856	805	22	that	that	PRON
taxlaw-2856	805	23	do	do	AUX
taxlaw-2856	805	24	not	not	PART
taxlaw-2856	805	25	have	have	VERB
taxlaw-2856	805	26	tax	tax	NOUN
taxlaw-2856	805	27	treaties	treaty	NOUN
taxlaw-2856	805	28	with	with	ADP
taxlaw-2856	805	29	the	the	DET
taxlaw-2856	805	30	united	united	PROPN
taxlaw-2856	805	31	states	states	PROPN
taxlaw-2856	805	32	or	or	CCONJ
taxlaw-2856	805	33	of	of	ADP
taxlaw-2856	805	34	countries	country	NOUN
taxlaw-2856	805	35	the	the	DET
taxlaw-2856	805	36	terms	term	NOUN
taxlaw-2856	805	37	of	of	ADP
taxlaw-2856	805	38	whose	whose	DET
taxlaw-2856	805	39	treaties	treaty	NOUN
taxlaw-2856	805	40	with	with	ADP
taxlaw-2856	805	41	the	the	DET
taxlaw-2856	805	42	united	united	PROPN
taxlaw-2856	805	43	states	states	PROPN
taxlaw-2856	805	44	are	be	AUX
taxlaw-2856	805	45	less	less	ADV
taxlaw-2856	805	46	generous	generous	ADJ
taxlaw-2856	805	47	than	than	ADP
taxlaw-2856	805	48	those	those	PRON
taxlaw-2856	805	49	of	of	ADP
taxlaw-2856	805	50	the	the	DET
taxlaw-2856	805	51	treaty	treaty	NOUN
taxlaw-2856	805	52	between	between	ADP
taxlaw-2856	805	53	the	the	DET
taxlaw-2856	805	54	united	united	PROPN
taxlaw-2856	805	55	states	states	PROPN
taxlaw-2856	805	56	and	and	CCONJ
taxlaw-2856	805	57	the	the	DET
taxlaw-2856	805	58	corporation	corporation	NOUN
taxlaw-2856	805	59	’s	’s	PART
taxlaw-2856	805	60	country	country	NOUN
taxlaw-2856	805	61	of	of	ADP
taxlaw-2856	805	62	residence	residence	NOUN
taxlaw-2856	805	63	.	.	PUNCT
taxlaw-2856	806	1	for	for	ADP
taxlaw-2856	806	2	example	example	NOUN
taxlaw-2856	806	3	,	,	PUNCT
taxlaw-2856	806	4	assume	assume	VERB
taxlaw-2856	806	5	that	that	SCONJ
taxlaw-2856	806	6	the	the	DET
taxlaw-2856	806	7	domestic	domestic	ADJ
taxlaw-2856	806	8	laws	law	NOUN
taxlaw-2856	806	9	of	of	ADP
taxlaw-2856	806	10	country	country	NOUN
taxlaw-2856	806	11	a	a	DET
taxlaw-2856	806	12	classify	classify	NOUN
taxlaw-2856	806	13	corporation	corporation	NOUN
taxlaw-2856	806	14	x	x	PUNCT
taxlaw-2856	806	15	as	as	ADP
taxlaw-2856	806	16	a	a	DET
taxlaw-2856	806	17	country	country	NOUN
taxlaw-2856	806	18	a	a	DET
taxlaw-2856	806	19	resident	resident	NOUN
taxlaw-2856	806	20	and	and	CCONJ
taxlaw-2856	806	21	that	that	SCONJ
taxlaw-2856	806	22	the	the	DET
taxlaw-2856	806	23	tax	tax	NOUN
taxlaw-2856	806	24	treaty	treaty	NOUN
taxlaw-2856	806	25	between	between	ADP
taxlaw-2856	806	26	the	the	DET
taxlaw-2856	806	27	united	united	PROPN
taxlaw-2856	806	28	states	states	PROPN
taxlaw-2856	806	29	and	and	CCONJ
taxlaw-2856	806	30	country	country	NOUN
taxlaw-2856	806	31	a	a	DET
taxlaw-2856	806	32	prohibits	prohibit	NOUN
taxlaw-2856	806	33	either	either	DET
taxlaw-2856	806	34	country	country	NOUN
taxlaw-2856	806	35	from	from	ADP
taxlaw-2856	806	36	imposing	impose	VERB
taxlaw-2856	806	37	tax	tax	NOUN
taxlaw-2856	806	38	on	on	ADP
taxlaw-2856	806	39	royalties	royalty	NOUN
taxlaw-2856	806	40	received	receive	VERB
taxlaw-2856	806	41	by	by	ADP
taxlaw-2856	806	42	residents	resident	NOUN
taxlaw-2856	806	43	of	of	ADP
taxlaw-2856	806	44	the	the	DET
taxlaw-2856	806	45	other	other	ADJ
taxlaw-2856	806	46	country.147	country.147	NOUN
taxlaw-2856	806	47	assume	assume	VERB
taxlaw-2856	806	48	also	also	ADV
taxlaw-2856	806	49	that	that	SCONJ
taxlaw-2856	806	50	individual	individual	ADJ
taxlaw-2856	806	51	y	y	PROPN
taxlaw-2856	806	52	owns	own	VERB
taxlaw-2856	806	53	shares	share	NOUN
taxlaw-2856	806	54	in	in	ADP
taxlaw-2856	806	55	corporation	corporation	NOUN
taxlaw-2856	806	56	x	x	PUNCT
taxlaw-2856	806	57	and	and	CCONJ
taxlaw-2856	806	58	that	that	SCONJ
taxlaw-2856	806	59	individual	individual	ADJ
taxlaw-2856	806	60	y	y	PROPN
taxlaw-2856	806	61	is	be	AUX
taxlaw-2856	806	62	a	a	DET
taxlaw-2856	806	63	resident	resident	NOUN
taxlaw-2856	806	64	of	of	ADP
taxlaw-2856	806	65	a	a	DET
taxlaw-2856	806	66	country	country	NOUN
taxlaw-2856	806	67	that	that	PRON
taxlaw-2856	806	68	does	do	AUX
taxlaw-2856	806	69	not	not	PART
taxlaw-2856	806	70	have	have	VERB
taxlaw-2856	806	71	a	a	DET
taxlaw-2856	806	72	tax	tax	NOUN
taxlaw-2856	806	73	treaty	treaty	NOUN
taxlaw-2856	806	74	with	with	ADP
taxlaw-2856	806	75	the	the	DET
taxlaw-2856	806	76	united	united	PROPN
taxlaw-2856	806	77	states	states	PROPN
taxlaw-2856	806	78	.	.	PUNCT
taxlaw-2856	807	1	were	be	AUX
taxlaw-2856	807	2	individual	individual	ADJ
taxlaw-2856	807	3	y	y	PROPN
taxlaw-2856	807	4	to	to	PART
taxlaw-2856	807	5	receive	receive	VERB
taxlaw-2856	807	6	u.s.-source	u.s.-source	NOUN
taxlaw-2856	807	7	royalties	royalty	NOUN
taxlaw-2856	807	8	directly	directly	ADV
taxlaw-2856	807	9	,	,	PUNCT
taxlaw-2856	807	10	the	the	DET
taxlaw-2856	807	11	royalty	royalty	NOUN
taxlaw-2856	807	12	would	would	AUX
taxlaw-2856	807	13	be	be	AUX
taxlaw-2856	807	14	subject	subject	ADJ
taxlaw-2856	807	15	to	to	ADP
taxlaw-2856	807	16	u.s	u.s	PROPN
taxlaw-2856	807	17	.	.	PROPN
taxlaw-2856	807	18	tax	tax	NOUN
taxlaw-2856	807	19	at	at	ADP
taxlaw-2856	807	20	the	the	DET
taxlaw-2856	807	21	rate	rate	NOUN
taxlaw-2856	807	22	of	of	ADP
taxlaw-2856	807	23	30	30	NUM
taxlaw-2856	807	24	%	%	NOUN
taxlaw-2856	807	25	.	.	PUNCT
taxlaw-2856	808	1	148	148	NUM
taxlaw-2856	808	2	however	however	ADV
taxlaw-2856	808	3	,	,	PUNCT
taxlaw-2856	808	4	because	because	SCONJ
taxlaw-2856	808	5	individual	individual	ADJ
taxlaw-2856	808	6	y	y	PROPN
taxlaw-2856	808	7	indirectly	indirectly	ADV
taxlaw-2856	808	8	receives	receive	VERB
taxlaw-2856	808	9	the	the	DET
taxlaw-2856	808	10	royalty	royalty	NOUN
taxlaw-2856	808	11	via	via	ADP
taxlaw-2856	808	12	corporation	corporation	NOUN
taxlaw-2856	808	13	x	x	SYM
taxlaw-2856	808	14	,	,	PUNCT
taxlaw-2856	808	15	the	the	DET
taxlaw-2856	808	16	royalty	royalty	NOUN
taxlaw-2856	808	17	will	will	AUX
taxlaw-2856	808	18	escape	escape	VERB
taxlaw-2856	808	19	u.s	u.s	PROPN
taxlaw-2856	808	20	.	.	PROPN
taxlaw-2856	808	21	taxation	taxation	NOUN
taxlaw-2856	808	22	.	.	PUNCT
taxlaw-2856	809	1	tax	tax	NOUN
taxlaw-2856	809	2	treaties	treaty	NOUN
taxlaw-2856	809	3	to	to	PART
taxlaw-2856	809	4	which	which	PRON
taxlaw-2856	809	5	the	the	DET
taxlaw-2856	809	6	united	united	PROPN
taxlaw-2856	809	7	states	states	PROPN
taxlaw-2856	809	8	is	be	AUX
taxlaw-2856	809	9	a	a	DET
taxlaw-2856	809	10	signatory	signatory	ADJ
taxlaw-2856	809	11	deal	deal	NOUN
taxlaw-2856	809	12	with	with	ADP
taxlaw-2856	809	13	this	this	DET
taxlaw-2856	809	14	issue	issue	NOUN
taxlaw-2856	809	15	,	,	PUNCT
taxlaw-2856	809	16	known	know	VERB
taxlaw-2856	809	17	as	as	ADP
taxlaw-2856	809	18	“	"	PUNCT
taxlaw-2856	809	19	treaty	treaty	NOUN
taxlaw-2856	809	20	shopping	shopping	NOUN
taxlaw-2856	809	21	,	,	PUNCT
taxlaw-2856	809	22	”	"	PUNCT
taxlaw-2856	809	23	by	by	ADP
taxlaw-2856	809	24	means	mean	NOUN
taxlaw-2856	809	25	of	of	ADP
taxlaw-2856	809	26	a	a	DET
taxlaw-2856	809	27	limitation	limitation	NOUN
taxlaw-2856	809	28	of	of	ADP
taxlaw-2856	809	29	benefits	benefit	NOUN
taxlaw-2856	809	30	provision	provision	NOUN
taxlaw-2856	809	31	(	(	PUNCT
taxlaw-2856	809	32	lob).149	lob).149	NOUN
taxlaw-2856	809	33	while	while	SCONJ
taxlaw-2856	809	34	the	the	DET
taxlaw-2856	809	35	details	detail	NOUN
taxlaw-2856	809	36	of	of	ADP
taxlaw-2856	809	37	lob	lob	NOUN
taxlaw-2856	809	38	are	be	AUX
taxlaw-2856	809	39	intricate	intricate	ADJ
taxlaw-2856	809	40	and	and	CCONJ
taxlaw-2856	809	41	vary	vary	VERB
taxlaw-2856	809	42	from	from	ADP
taxlaw-2856	809	43	treaty	treaty	NOUN
taxlaw-2856	809	44	to	to	ADP
taxlaw-2856	809	45	treaty	treaty	NOUN
taxlaw-2856	809	46	,	,	PUNCT
taxlaw-2856	809	47	the	the	DET
taxlaw-2856	809	48	underlying	underlying	ADJ
taxlaw-2856	809	49	idea	idea	NOUN
taxlaw-2856	809	50	is	be	AUX
taxlaw-2856	809	51	that	that	SCONJ
taxlaw-2856	809	52	a	a	DET
taxlaw-2856	809	53	corporation	corporation	NOUN
taxlaw-2856	809	54	resident	resident	NOUN
taxlaw-2856	809	55	in	in	ADP
taxlaw-2856	809	56	one	one	NUM
taxlaw-2856	809	57	of	of	ADP
taxlaw-2856	809	58	the	the	DET
taxlaw-2856	809	59	countries	country	NOUN
taxlaw-2856	809	60	may	may	AUX
taxlaw-2856	809	61	not	not	PART
taxlaw-2856	809	62	claim	claim	VERB
taxlaw-2856	809	63	benefits	benefit	NOUN
taxlaw-2856	809	64	under	under	ADP
taxlaw-2856	809	65	the	the	DET
taxlaw-2856	809	66	treaty	treaty	NOUN
taxlaw-2856	809	67	unless	unless	SCONJ
taxlaw-2856	809	68	at	at	ADV
taxlaw-2856	809	69	least	least	ADV
taxlaw-2856	809	70	50	50	NUM
taxlaw-2856	809	71	%	%	NOUN
taxlaw-2856	809	72	of	of	ADP
taxlaw-2856	809	73	its	its	PRON
taxlaw-2856	809	74	shares	share	NOUN
taxlaw-2856	809	75	are	be	AUX
taxlaw-2856	809	76	beneficially	beneficially	ADV
taxlaw-2856	809	77	owned	own	VERB
taxlaw-2856	809	78	by	by	ADP
taxlaw-2856	809	79	individuals	individual	NOUN
taxlaw-2856	809	80	resident	resident	ADJ
taxlaw-2856	809	81	in	in	ADP
taxlaw-2856	809	82	that	that	DET
taxlaw-2856	809	83	country	country	NOUN
taxlaw-2856	809	84	or	or	CCONJ
taxlaw-2856	809	85	its	its	PRON
taxlaw-2856	809	86	shares	share	NOUN
taxlaw-2856	809	87	are	be	AUX
taxlaw-2856	809	88	publicly	publicly	ADV
taxlaw-2856	809	89	traded	trade	VERB
taxlaw-2856	809	90	on	on	ADP
taxlaw-2856	809	91	an	an	DET
taxlaw-2856	809	92	exchange	exchange	NOUN
taxlaw-2856	809	93	located	locate	VERB
taxlaw-2856	809	94	in	in	ADP
taxlaw-2856	809	95	that	that	DET
taxlaw-2856	809	96	country.150	country.150	NOUN
taxlaw-2856	809	97	lob	lob	NOUN
taxlaw-2856	809	98	is	be	AUX
taxlaw-2856	809	99	an	an	DET
taxlaw-2856	809	100	antiabuse	antiabuse	ADJ
taxlaw-2856	809	101	measure	measure	NOUN
taxlaw-2856	809	102	designed	design	VERB
taxlaw-2856	809	103	to	to	PART
taxlaw-2856	809	104	prevent	prevent	VERB
taxlaw-2856	809	105	individuals	individual	NOUN
taxlaw-2856	809	106	from	from	ADP
taxlaw-2856	809	107	establishing	establish	VERB
taxlaw-2856	809	108	a	a	DET
taxlaw-2856	809	109	corporation	corporation	NOUN
taxlaw-2856	809	110	in	in	ADP
taxlaw-2856	809	111	a	a	DET
taxlaw-2856	809	112	country	country	NOUN
taxlaw-2856	809	113	,	,	PUNCT
taxlaw-2856	809	114	other	other	ADJ
taxlaw-2856	809	115	than	than	ADP
taxlaw-2856	809	116	that	that	PRON
taxlaw-2856	809	117	of	of	ADP
taxlaw-2856	809	118	which	which	PRON
taxlaw-2856	809	119	they	they	PRON
taxlaw-2856	809	120	themselves	themselves	PRON
taxlaw-2856	809	121	are	be	AUX
taxlaw-2856	809	122	residents	resident	NOUN
taxlaw-2856	809	123	,	,	PUNCT
taxlaw-2856	809	124	in	in	ADP
taxlaw-2856	809	125	order	order	NOUN
taxlaw-2856	809	126	to	to	PART
taxlaw-2856	809	127	benefit	benefit	VERB
taxlaw-2856	809	128	from	from	ADP
taxlaw-2856	809	129	144	144	NUM
taxlaw-2856	809	130	see	see	NOUN
taxlaw-2856	809	131	,	,	PUNCT
taxlaw-2856	809	132	e.g.	e.g.	ADV
taxlaw-2856	809	133	,	,	PUNCT
taxlaw-2856	809	134	elkins	elkins	PROPN
taxlaw-2856	809	135	,	,	PUNCT
taxlaw-2856	809	136	supra	supra	PROPN
taxlaw-2856	809	137	note	note	PROPN
taxlaw-2856	809	138	65	65	NUM
taxlaw-2856	809	139	,	,	PUNCT
taxlaw-2856	809	140	at	at	ADP
taxlaw-2856	809	141	912	912	NUM
taxlaw-2856	809	142	;	;	PUNCT
taxlaw-2856	809	143	ming	me	VERB
taxlaw-2856	809	144	-	-	PUNCT
taxlaw-2856	809	145	sung	sung	PROPN
taxlaw-2856	809	146	kuo	kuo	PROPN
taxlaw-2856	809	147	,	,	PUNCT
taxlaw-2856	809	148	(	(	PUNCT
taxlaw-2856	809	149	dis)embodiments	dis)embodiment	NOUN
taxlaw-2856	809	150	of	of	ADP
taxlaw-2856	809	151	constitutional	constitutional	ADJ
taxlaw-2856	809	152	authorship	authorship	NOUN
taxlaw-2856	809	153	:	:	PUNCT
taxlaw-2856	809	154	global	global	ADJ
taxlaw-2856	809	155	tax	tax	NOUN
taxlaw-2856	809	156	competition	competition	NOUN
taxlaw-2856	809	157	and	and	CCONJ
taxlaw-2856	809	158	the	the	DET
taxlaw-2856	809	159	crisis	crisis	NOUN
taxlaw-2856	809	160	of	of	ADP
taxlaw-2856	809	161	constitutional	constitutional	ADJ
taxlaw-2856	809	162	democracy	democracy	NOUN
taxlaw-2856	809	163	,	,	PUNCT
taxlaw-2856	809	164	41	41	NUM
taxlaw-2856	809	165	geo	geo	PROPN
taxlaw-2856	809	166	.	.	PROPN
taxlaw-2856	809	167	wash	wash	PROPN
taxlaw-2856	809	168	.	.	PUNCT
taxlaw-2856	810	1	int’l	int’l	PROPN
taxlaw-2856	810	2	l.	l.	PROPN
taxlaw-2856	810	3	rev	rev	PROPN
taxlaw-2856	810	4	.	.	PROPN
taxlaw-2856	810	5	181	181	NUM
taxlaw-2856	810	6	,	,	PUNCT
taxlaw-2856	810	7	187	187	NUM
taxlaw-2856	810	8	(	(	PUNCT
taxlaw-2856	810	9	2009	2009	NUM
taxlaw-2856	810	10	)	)	PUNCT
taxlaw-2856	810	11	,	,	PUNCT
taxlaw-2856	810	12	avi	avi	NOUN
taxlaw-2856	810	13	-	-	PUNCT
taxlaw-2856	810	14	yonah	yonah	ADJ
taxlaw-2856	810	15	,	,	PUNCT
taxlaw-2856	810	16	globalization	globalization	NOUN
taxlaw-2856	810	17	,	,	PUNCT
taxlaw-2856	810	18	supra	supra	PROPN
taxlaw-2856	810	19	note	note	PROPN
taxlaw-2856	810	20	25	25	NUM
taxlaw-2856	810	21	,	,	PUNCT
taxlaw-2856	810	22	at	at	ADP
taxlaw-2856	810	23	1581–83	1581–83	NOUN
taxlaw-2856	810	24	;	;	PUNCT
taxlaw-2856	810	25	yoram	yoram	PROPN
taxlaw-2856	810	26	keinan	keinan	PROPN
taxlaw-2856	810	27	,	,	PUNCT
taxlaw-2856	810	28	the	the	DET
taxlaw-2856	810	29	case	case	NOUN
taxlaw-2856	810	30	for	for	ADP
taxlaw-2856	810	31	residency	residency	NOUN
taxlaw-2856	810	32	-	-	PUNCT
taxlaw-2856	810	33	based	base	VERB
taxlaw-2856	810	34	taxation	taxation	NOUN
taxlaw-2856	810	35	of	of	ADP
taxlaw-2856	810	36	financial	financial	ADJ
taxlaw-2856	810	37	transactions	transaction	NOUN
taxlaw-2856	810	38	in	in	ADP
taxlaw-2856	810	39	developing	develop	VERB
taxlaw-2856	810	40	countries	country	NOUN
taxlaw-2856	810	41	,	,	PUNCT
taxlaw-2856	810	42	9	9	NUM
taxlaw-2856	810	43	fla	fla	NOUN
taxlaw-2856	810	44	.	.	PUNCT
taxlaw-2856	811	1	tax	tax	PROPN
taxlaw-2856	811	2	rev	rev	PROPN
taxlaw-2856	811	3	.	.	PROPN
taxlaw-2856	811	4	1	1	NUM
taxlaw-2856	811	5	,	,	PUNCT
taxlaw-2856	811	6	29	29	NUM
taxlaw-2856	811	7	(	(	PUNCT
taxlaw-2856	811	8	2008	2008	NUM
taxlaw-2856	811	9	)	)	PUNCT
taxlaw-2856	811	10	.	.	PUNCT
taxlaw-2856	812	1	145	145	NUM
taxlaw-2856	812	2	i.r.c	i.r.c	NOUN
taxlaw-2856	812	3	.	.	PUNCT
taxlaw-2856	813	1	§	§	PROPN
taxlaw-2856	813	2	§	§	PROPN
taxlaw-2856	813	3	871(a	871(a	PROPN
taxlaw-2856	813	4	)	)	PUNCT
taxlaw-2856	813	5	,	,	PUNCT
taxlaw-2856	813	6	881(a	881(a	PROPN
taxlaw-2856	813	7	)	)	PUNCT
taxlaw-2856	813	8	.	.	PUNCT
taxlaw-2856	814	1	146	146	NUM
taxlaw-2856	814	2	for	for	ADP
taxlaw-2856	814	3	the	the	DET
taxlaw-2856	814	4	current	current	ADJ
taxlaw-2856	814	5	withholding	withholding	NOUN
taxlaw-2856	814	6	requirement	requirement	NOUN
taxlaw-2856	814	7	,	,	PUNCT
taxlaw-2856	814	8	see	see	VERB
taxlaw-2856	814	9	i.r.c	i.r.c	NOUN
taxlaw-2856	814	10	.	.	PUNCT
taxlaw-2856	815	1	§	§	PROPN
taxlaw-2856	815	2	§	§	PROPN
taxlaw-2856	815	3	1441	1441	NUM
taxlaw-2856	815	4	,	,	PUNCT
taxlaw-2856	815	5	1442	1442	NUM
taxlaw-2856	815	6	.	.	PUNCT
taxlaw-2856	816	1	under	under	ADP
taxlaw-2856	816	2	the	the	DET
taxlaw-2856	816	3	proposal	proposal	NOUN
taxlaw-2856	816	4	,	,	PUNCT
taxlaw-2856	816	5	the	the	DET
taxlaw-2856	816	6	withholding	withholding	NOUN
taxlaw-2856	816	7	requirement	requirement	NOUN
taxlaw-2856	816	8	under	under	ADP
taxlaw-2856	816	9	i.r.c	i.r.c	NOUN
taxlaw-2856	816	10	.	.	PUNCT
taxlaw-2856	817	1	§	§	PROPN
taxlaw-2856	817	2	1442	1442	NUM
taxlaw-2856	817	3	would	would	AUX
taxlaw-2856	817	4	apply	apply	VERB
taxlaw-2856	817	5	not	not	PART
taxlaw-2856	817	6	to	to	ADP
taxlaw-2856	817	7	“	"	PUNCT
taxlaw-2856	817	8	foreign	foreign	ADJ
taxlaw-2856	817	9	corporations	corporation	NOUN
taxlaw-2856	817	10	,	,	PUNCT
taxlaw-2856	817	11	”	"	PUNCT
taxlaw-2856	817	12	but	but	CCONJ
taxlaw-2856	817	13	to	to	ADP
taxlaw-2856	817	14	all	all	DET
taxlaw-2856	817	15	corporations	corporation	NOUN
taxlaw-2856	817	16	(	(	PUNCT
taxlaw-2856	817	17	except	except	SCONJ
taxlaw-2856	817	18	for	for	ADP
taxlaw-2856	817	19	those	those	PRON
taxlaw-2856	817	20	subject	subject	ADJ
taxlaw-2856	817	21	to	to	ADP
taxlaw-2856	817	22	a	a	DET
taxlaw-2856	817	23	possible	possible	ADJ
taxlaw-2856	817	24	parallel	parallel	ADJ
taxlaw-2856	817	25	domestic	domestic	ADJ
taxlaw-2856	817	26	tax	tax	NOUN
taxlaw-2856	817	27	regime	regime	NOUN
taxlaw-2856	817	28	as	as	SCONJ
taxlaw-2856	817	29	described	describe	VERB
taxlaw-2856	817	30	in	in	ADP
taxlaw-2856	817	31	note	note	NOUN
taxlaw-2856	817	32	126	126	NUM
taxlaw-2856	817	33	,	,	PUNCT
taxlaw-2856	817	34	supra	supra	NOUN
taxlaw-2856	817	35	,	,	PUNCT
taxlaw-2856	817	36	and	and	CCONJ
taxlaw-2856	817	37	those	those	PRON
taxlaw-2856	817	38	exempt	exempt	ADJ
taxlaw-2856	817	39	from	from	ADP
taxlaw-2856	817	40	corporate	corporate	ADJ
taxlaw-2856	817	41	-	-	PUNCT
taxlaw-2856	817	42	level	level	NOUN
taxlaw-2856	817	43	as	as	SCONJ
taxlaw-2856	817	44	described	describe	VERB
taxlaw-2856	817	45	in	in	ADP
taxlaw-2856	817	46	the	the	DET
taxlaw-2856	817	47	text	text	NOUN
taxlaw-2856	817	48	surrounding	surround	VERB
taxlaw-2856	817	49	notes	note	NOUN
taxlaw-2856	817	50	154–56	154–56	NUM
taxlaw-2856	817	51	,	,	PUNCT
taxlaw-2856	817	52	infra	infra	NOUN
taxlaw-2856	817	53	)	)	PUNCT
taxlaw-2856	817	54	.	.	PUNCT
taxlaw-2856	818	1	147	147	NUM
taxlaw-2856	818	2	see	see	VERB
taxlaw-2856	818	3	,	,	PUNCT
taxlaw-2856	818	4	e.g.	e.g.	ADV
taxlaw-2856	818	5	,	,	PUNCT
taxlaw-2856	818	6	convention	convention	NOUN
taxlaw-2856	818	7	for	for	ADP
taxlaw-2856	818	8	the	the	DET
taxlaw-2856	818	9	avoidance	avoidance	NOUN
taxlaw-2856	818	10	of	of	ADP
taxlaw-2856	818	11	double	double	ADJ
taxlaw-2856	818	12	taxation	taxation	NOUN
taxlaw-2856	818	13	and	and	CCONJ
taxlaw-2856	818	14	the	the	DET
taxlaw-2856	818	15	prevention	prevention	NOUN
taxlaw-2856	818	16	of	of	ADP
taxlaw-2856	818	17	fiscal	fiscal	ADJ
taxlaw-2856	818	18	evasion	evasion	NOUN
taxlaw-2856	818	19	with	with	ADP
taxlaw-2856	818	20	respect	respect	NOUN
taxlaw-2856	818	21	to	to	ADP
taxlaw-2856	818	22	taxes	taxis	NOUN
taxlaw-2856	818	23	on	on	ADP
taxlaw-2856	818	24	income	income	NOUN
taxlaw-2856	818	25	,	,	PUNCT
taxlaw-2856	818	26	art	art	NOUN
taxlaw-2856	818	27	.	.	PUNCT
taxlaw-2856	819	1	13(1	13(1	X
taxlaw-2856	819	2	)	)	PUNCT
taxlaw-2856	819	3	,	,	PUNCT
taxlaw-2856	819	4	neth.-u.s	neth.-u.s	PROPN
taxlaw-2856	819	5	.	.	PROPN
taxlaw-2856	819	6	,	,	PUNCT
taxlaw-2856	819	7	dec	dec	PROPN
taxlaw-2856	819	8	.	.	PROPN
taxlaw-2856	819	9	18	18	NUM
taxlaw-2856	819	10	,	,	PUNCT
taxlaw-2856	819	11	1992	1992	NUM
taxlaw-2856	819	12	,	,	PUNCT
taxlaw-2856	819	13	2291	2291	NUM
taxlaw-2856	819	14	u.n.t.s	u.n.t.s	PROPN
taxlaw-2856	819	15	.	.	PROPN
taxlaw-2856	819	16	40832	40832	NUM
taxlaw-2856	819	17	.	.	PUNCT
taxlaw-2856	820	1	148	148	NUM
taxlaw-2856	820	2	i.r.c	i.r.c	NOUN
taxlaw-2856	820	3	.	.	PUNCT
taxlaw-2856	821	1	§	§	PROPN
taxlaw-2856	821	2	871(h	871(h	PROPN
taxlaw-2856	821	3	)	)	PUNCT
taxlaw-2856	821	4	.	.	PUNCT
taxlaw-2856	822	1	149	149	NUM
taxlaw-2856	822	2	see	see	VERB
taxlaw-2856	822	3	united	united	PROPN
taxlaw-2856	822	4	states	states	PROPN
taxlaw-2856	822	5	model	model	PROPN
taxlaw-2856	822	6	income	income	PROPN
taxlaw-2856	822	7	tax	tax	PROPN
taxlaw-2856	822	8	convention	convention	PROPN
taxlaw-2856	822	9	,	,	PUNCT
taxlaw-2856	822	10	supra	supra	PROPN
taxlaw-2856	822	11	note	note	PROPN
taxlaw-2856	822	12	79	79	NUM
taxlaw-2856	822	13	,	,	PUNCT
taxlaw-2856	822	14	at	at	ADP
taxlaw-2856	822	15	art	art	NOUN
taxlaw-2856	822	16	.	.	PUNCT
taxlaw-2856	823	1	22	22	NUM
taxlaw-2856	823	2	.	.	X
taxlaw-2856	824	1	150	150	NUM
taxlaw-2856	825	1	i	i	PROPN
taxlaw-2856	825	2	d.	d.	PROPN
taxlaw-2856	825	3	,	,	PUNCT
taxlaw-2856	825	4	at	at	ADP
taxlaw-2856	825	5	art	art	NOUN
taxlaw-2856	825	6	.	.	PUNCT
taxlaw-2856	826	1	22(2)(d	22(2)(d	NUM
taxlaw-2856	826	2	)	)	PUNCT
taxlaw-2856	826	3	.	.	PUNCT
taxlaw-2856	827	1	2017	2017	NUM
taxlaw-2856	827	2	]	]	PUNCT
taxlaw-2856	827	3	the	the	DET
taxlaw-2856	827	4	myth	myth	NOUN
taxlaw-2856	827	5	of	of	ADP
taxlaw-2856	827	6	corporate	corporate	ADJ
taxlaw-2856	827	7	tax	tax	NOUN
taxlaw-2856	827	8	residence	residence	NOUN
taxlaw-2856	827	9	37	37	NUM
taxlaw-2856	827	10	the	the	DET
taxlaw-2856	827	11	provisions	provision	NOUN
taxlaw-2856	827	12	of	of	ADP
taxlaw-2856	827	13	the	the	DET
taxlaw-2856	827	14	tax	tax	NOUN
taxlaw-2856	827	15	treaty	treaty	NOUN
taxlaw-2856	827	16	between	between	ADP
taxlaw-2856	827	17	the	the	DET
taxlaw-2856	827	18	united	united	PROPN
taxlaw-2856	827	19	states	states	PROPN
taxlaw-2856	827	20	and	and	CCONJ
taxlaw-2856	827	21	the	the	DET
taxlaw-2856	827	22	corporation	corporation	NOUN
taxlaw-2856	827	23	’s	’s	PART
taxlaw-2856	827	24	country	country	NOUN
taxlaw-2856	827	25	of	of	ADP
taxlaw-2856	827	26	residence.151	residence.151	NOUN
taxlaw-2856	827	27	it	it	PRON
taxlaw-2856	827	28	might	might	AUX
taxlaw-2856	827	29	seem	seem	VERB
taxlaw-2856	827	30	that	that	SCONJ
taxlaw-2856	827	31	for	for	ADP
taxlaw-2856	827	32	a	a	DET
taxlaw-2856	827	33	tax	tax	NOUN
taxlaw-2856	827	34	regime	regime	NOUN
taxlaw-2856	827	35	that	that	PRON
taxlaw-2856	827	36	purports	purport	VERB
taxlaw-2856	827	37	to	to	PART
taxlaw-2856	827	38	reject	reject	VERB
taxlaw-2856	827	39	the	the	DET
taxlaw-2856	827	40	concept	concept	NOUN
taxlaw-2856	827	41	of	of	ADP
taxlaw-2856	827	42	corporate	corporate	ADJ
taxlaw-2856	827	43	residence	residence	NOUN
taxlaw-2856	827	44	,	,	PUNCT
taxlaw-2856	827	45	lob	lob	NOUN
taxlaw-2856	827	46	as	as	ADP
taxlaw-2856	827	47	currently	currently	ADV
taxlaw-2856	827	48	constituted	constitute	VERB
taxlaw-2856	827	49	is	be	AUX
taxlaw-2856	827	50	insufficient	insufficient	ADJ
taxlaw-2856	827	51	.	.	PUNCT
taxlaw-2856	828	1	when	when	SCONJ
taxlaw-2856	828	2	a	a	DET
taxlaw-2856	828	3	corporation	corporation	NOUN
taxlaw-2856	828	4	qualifies	qualify	VERB
taxlaw-2856	828	5	under	under	ADP
taxlaw-2856	828	6	lob	lob	NOUN
taxlaw-2856	828	7	,	,	PUNCT
taxlaw-2856	828	8	those	those	DET
taxlaw-2856	828	9	shareholders	shareholder	NOUN
taxlaw-2856	828	10	who	who	PRON
taxlaw-2856	828	11	are	be	AUX
taxlaw-2856	828	12	not	not	PART
taxlaw-2856	828	13	resident	resident	ADJ
taxlaw-2856	828	14	in	in	ADP
taxlaw-2856	828	15	the	the	DET
taxlaw-2856	828	16	corporation	corporation	NOUN
taxlaw-2856	828	17	’s	’s	PART
taxlaw-2856	828	18	country	country	NOUN
taxlaw-2856	828	19	of	of	ADP
taxlaw-2856	828	20	residence	residence	NOUN
taxlaw-2856	828	21	benefit	benefit	NOUN
taxlaw-2856	828	22	from	from	ADP
taxlaw-2856	828	23	the	the	DET
taxlaw-2856	828	24	provisions	provision	NOUN
taxlaw-2856	828	25	of	of	ADP
taxlaw-2856	828	26	the	the	DET
taxlaw-2856	828	27	treaty	treaty	NOUN
taxlaw-2856	828	28	even	even	ADV
taxlaw-2856	828	29	though	though	SCONJ
taxlaw-2856	828	30	they	they	PRON
taxlaw-2856	828	31	would	would	AUX
taxlaw-2856	828	32	not	not	PART
taxlaw-2856	828	33	so	so	ADV
taxlaw-2856	828	34	benefit	benefit	VERB
taxlaw-2856	828	35	were	be	AUX
taxlaw-2856	828	36	they	they	PRON
taxlaw-2856	828	37	to	to	PART
taxlaw-2856	828	38	have	have	AUX
taxlaw-2856	828	39	received	receive	VERB
taxlaw-2856	828	40	the	the	DET
taxlaw-2856	828	41	income	income	NOUN
taxlaw-2856	828	42	directly	directly	ADV
taxlaw-2856	828	43	.	.	PUNCT
taxlaw-2856	829	1	however	however	ADV
taxlaw-2856	829	2	,	,	PUNCT
taxlaw-2856	829	3	i	i	PRON
taxlaw-2856	829	4	would	would	AUX
taxlaw-2856	829	5	submit	submit	VERB
taxlaw-2856	829	6	that	that	SCONJ
taxlaw-2856	829	7	this	this	DET
taxlaw-2856	829	8	problem	problem	NOUN
taxlaw-2856	829	9	is	be	AUX
taxlaw-2856	829	10	less	less	ADV
taxlaw-2856	829	11	acute	acute	ADJ
taxlaw-2856	829	12	than	than	SCONJ
taxlaw-2856	829	13	it	it	PRON
taxlaw-2856	829	14	might	might	AUX
taxlaw-2856	829	15	appear	appear	VERB
taxlaw-2856	829	16	at	at	ADP
taxlaw-2856	829	17	first	first	ADJ
taxlaw-2856	829	18	glance	glance	NOUN
taxlaw-2856	829	19	.	.	PUNCT
taxlaw-2856	830	1	the	the	DET
taxlaw-2856	830	2	distinction	distinction	NOUN
taxlaw-2856	830	3	between	between	ADP
taxlaw-2856	830	4	residents	resident	NOUN
taxlaw-2856	830	5	of	of	ADP
taxlaw-2856	830	6	two	two	NUM
taxlaw-2856	830	7	foreign	foreign	ADJ
taxlaw-2856	830	8	countries	country	NOUN
taxlaw-2856	830	9	is	be	AUX
taxlaw-2856	830	10	substantively	substantively	ADV
taxlaw-2856	830	11	different	different	ADJ
taxlaw-2856	830	12	from	from	ADP
taxlaw-2856	830	13	the	the	DET
taxlaw-2856	830	14	distinction	distinction	NOUN
taxlaw-2856	830	15	between	between	ADP
taxlaw-2856	830	16	foreign	foreign	ADJ
taxlaw-2856	830	17	residents	resident	NOUN
taxlaw-2856	830	18	and	and	CCONJ
taxlaw-2856	830	19	domestic	domestic	ADJ
taxlaw-2856	830	20	residents	resident	NOUN
taxlaw-2856	830	21	.	.	PUNCT
taxlaw-2856	831	1	with	with	ADP
taxlaw-2856	831	2	regard	regard	NOUN
taxlaw-2856	831	3	to	to	ADP
taxlaw-2856	831	4	the	the	DET
taxlaw-2856	831	5	distinction	distinction	NOUN
taxlaw-2856	831	6	between	between	ADP
taxlaw-2856	831	7	domestic	domestic	ADJ
taxlaw-2856	831	8	and	and	CCONJ
taxlaw-2856	831	9	foreign	foreign	ADJ
taxlaw-2856	831	10	residents	resident	NOUN
taxlaw-2856	831	11	,	,	PUNCT
taxlaw-2856	831	12	there	there	PRON
taxlaw-2856	831	13	is	be	VERB
taxlaw-2856	831	14	a	a	DET
taxlaw-2856	831	15	normative	normative	ADJ
taxlaw-2856	831	16	policy	policy	NOUN
taxlaw-2856	831	17	goal	goal	NOUN
taxlaw-2856	831	18	to	to	PART
taxlaw-2856	831	19	tax	tax	VERB
taxlaw-2856	831	20	the	the	DET
taxlaw-2856	831	21	former	former	ADJ
taxlaw-2856	831	22	on	on	ADP
taxlaw-2856	831	23	their	their	PRON
taxlaw-2856	831	24	worldwide	worldwide	ADJ
taxlaw-2856	831	25	income	income	NOUN
taxlaw-2856	831	26	and	and	CCONJ
taxlaw-2856	831	27	to	to	PART
taxlaw-2856	831	28	tax	tax	VERB
taxlaw-2856	831	29	the	the	DET
taxlaw-2856	831	30	latter	latter	ADJ
taxlaw-2856	831	31	only	only	ADV
taxlaw-2856	831	32	on	on	ADP
taxlaw-2856	831	33	their	their	PRON
taxlaw-2856	831	34	domestic	domestic	ADJ
taxlaw-2856	831	35	-	-	PUNCT
taxlaw-2856	831	36	source	source	NOUN
taxlaw-2856	831	37	income	income	NOUN
taxlaw-2856	831	38	.	.	PUNCT
taxlaw-2856	832	1	taxing	tax	VERB
taxlaw-2856	832	2	nonresidents	nonresident	NOUN
taxlaw-2856	832	3	on	on	ADP
taxlaw-2856	832	4	their	their	PRON
taxlaw-2856	832	5	foreign	foreign	ADJ
taxlaw-2856	832	6	-	-	PUNCT
taxlaw-2856	832	7	source	source	NOUN
taxlaw-2856	832	8	income	income	NOUN
taxlaw-2856	832	9	or	or	CCONJ
taxlaw-2856	832	10	permitting	permit	VERB
taxlaw-2856	832	11	residents	resident	NOUN
taxlaw-2856	832	12	to	to	PART
taxlaw-2856	832	13	escape	escape	VERB
taxlaw-2856	832	14	tax	tax	NOUN
taxlaw-2856	832	15	on	on	ADP
taxlaw-2856	832	16	their	their	PRON
taxlaw-2856	832	17	foreign	foreign	ADJ
taxlaw-2856	832	18	-	-	PUNCT
taxlaw-2856	832	19	source	source	NOUN
taxlaw-2856	832	20	income	income	NOUN
taxlaw-2856	832	21	is	be	AUX
taxlaw-2856	832	22	inconsistent	inconsistent	ADJ
taxlaw-2856	832	23	with	with	ADP
taxlaw-2856	832	24	that	that	DET
taxlaw-2856	832	25	policy	policy	NOUN
taxlaw-2856	832	26	.	.	PUNCT
taxlaw-2856	833	1	with	with	ADP
taxlaw-2856	833	2	regard	regard	NOUN
taxlaw-2856	833	3	to	to	ADP
taxlaw-2856	833	4	residents	resident	NOUN
taxlaw-2856	833	5	of	of	ADP
taxlaw-2856	833	6	foreign	foreign	ADJ
taxlaw-2856	833	7	countries	country	NOUN
taxlaw-2856	833	8	,	,	PUNCT
taxlaw-2856	833	9	treaty	treaty	NOUN
taxlaw-2856	833	10	provisions	provision	NOUN
taxlaw-2856	833	11	derive	derive	VERB
taxlaw-2856	833	12	not	not	PART
taxlaw-2856	833	13	from	from	ADP
taxlaw-2856	833	14	normative	normative	ADJ
taxlaw-2856	833	15	,	,	PUNCT
taxlaw-2856	833	16	but	but	CCONJ
taxlaw-2856	833	17	from	from	ADP
taxlaw-2856	833	18	practical	practical	ADJ
taxlaw-2856	833	19	considerations	consideration	NOUN
taxlaw-2856	833	20	:	:	PUNCT
taxlaw-2856	833	21	each	each	DET
taxlaw-2856	833	22	side	side	NOUN
taxlaw-2856	833	23	agrees	agree	VERB
taxlaw-2856	833	24	to	to	PART
taxlaw-2856	833	25	limit	limit	VERB
taxlaw-2856	833	26	its	its	PRON
taxlaw-2856	833	27	right	right	NOUN
taxlaw-2856	833	28	to	to	PART
taxlaw-2856	833	29	tax	tax	VERB
taxlaw-2856	833	30	certain	certain	ADJ
taxlaw-2856	833	31	types	type	NOUN
taxlaw-2856	833	32	of	of	ADP
taxlaw-2856	833	33	income	income	NOUN
taxlaw-2856	833	34	in	in	ADP
taxlaw-2856	833	35	return	return	NOUN
taxlaw-2856	833	36	for	for	ADP
taxlaw-2856	833	37	a	a	DET
taxlaw-2856	833	38	similar	similar	ADJ
taxlaw-2856	833	39	commitment	commitment	NOUN
taxlaw-2856	833	40	from	from	ADP
taxlaw-2856	833	41	the	the	DET
taxlaw-2856	833	42	other	other	ADJ
taxlaw-2856	833	43	signatory	signatory	NOUN
taxlaw-2856	833	44	.	.	PUNCT
taxlaw-2856	834	1	when	when	SCONJ
taxlaw-2856	834	2	another	another	DET
taxlaw-2856	834	3	country	country	NOUN
taxlaw-2856	834	4	demands	demand	VERB
taxlaw-2856	834	5	that	that	SCONJ
taxlaw-2856	834	6	corporations	corporation	NOUN
taxlaw-2856	834	7	that	that	SCONJ
taxlaw-2856	834	8	it	it	PRON
taxlaw-2856	834	9	classifies	classify	VERB
taxlaw-2856	834	10	as	as	SCONJ
taxlaw-2856	834	11	domestic	domestic	ADJ
taxlaw-2856	834	12	residents	resident	NOUN
taxlaw-2856	834	13	receive	receive	VERB
taxlaw-2856	834	14	benefits	benefit	NOUN
taxlaw-2856	834	15	under	under	ADP
taxlaw-2856	834	16	the	the	DET
taxlaw-2856	834	17	treaty	treaty	NOUN
taxlaw-2856	834	18	,	,	PUNCT
taxlaw-2856	834	19	the	the	DET
taxlaw-2856	834	20	united	united	PROPN
taxlaw-2856	834	21	states	states	PROPN
taxlaw-2856	834	22	has	have	VERB
taxlaw-2856	834	23	to	to	PART
taxlaw-2856	834	24	consider	consider	VERB
taxlaw-2856	834	25	whether	whether	SCONJ
taxlaw-2856	834	26	the	the	DET
taxlaw-2856	834	27	overall	overall	ADJ
taxlaw-2856	834	28	advantages	advantage	NOUN
taxlaw-2856	834	29	of	of	ADP
taxlaw-2856	834	30	the	the	DET
taxlaw-2856	834	31	treaty	treaty	NOUN
taxlaw-2856	834	32	are	be	AUX
taxlaw-2856	834	33	worth	worth	ADJ
taxlaw-2856	834	34	the	the	DET
taxlaw-2856	834	35	cost	cost	NOUN
taxlaw-2856	834	36	of	of	ADP
taxlaw-2856	834	37	agreeing	agree	VERB
taxlaw-2856	834	38	to	to	ADP
taxlaw-2856	834	39	such	such	DET
taxlaw-2856	834	40	a	a	DET
taxlaw-2856	834	41	provision	provision	NOUN
taxlaw-2856	834	42	.	.	PUNCT
taxlaw-2856	835	1	current	current	ADJ
taxlaw-2856	835	2	u.s	u.s	PROPN
taxlaw-2856	835	3	.	.	PROPN
taxlaw-2856	835	4	policy	policy	NOUN
taxlaw-2856	835	5	is	be	AUX
taxlaw-2856	835	6	to	to	PART
taxlaw-2856	835	7	reject	reject	VERB
taxlaw-2856	835	8	such	such	DET
taxlaw-2856	835	9	a	a	DET
taxlaw-2856	835	10	demand	demand	NOUN
taxlaw-2856	835	11	unless	unless	SCONJ
taxlaw-2856	835	12	the	the	DET
taxlaw-2856	835	13	corporation	corporation	NOUN
taxlaw-2856	835	14	meets	meet	VERB
taxlaw-2856	835	15	the	the	DET
taxlaw-2856	835	16	lob	lob	NOUN
taxlaw-2856	835	17	criteria.152	criteria.152	NOUN
taxlaw-2856	835	18	of	of	ADP
taxlaw-2856	835	19	course	course	NOUN
taxlaw-2856	835	20	,	,	PUNCT
taxlaw-2856	835	21	by	by	ADP
taxlaw-2856	835	22	way	way	NOUN
taxlaw-2856	835	23	of	of	ADP
taxlaw-2856	835	24	reciprocity	reciprocity	NOUN
taxlaw-2856	835	25	,	,	PUNCT
taxlaw-2856	835	26	the	the	DET
taxlaw-2856	835	27	united	united	PROPN
taxlaw-2856	835	28	states	states	PROPN
taxlaw-2856	835	29	is	be	AUX
taxlaw-2856	835	30	willing	willing	ADJ
taxlaw-2856	835	31	to	to	PART
taxlaw-2856	835	32	agree	agree	VERB
taxlaw-2856	835	33	to	to	PART
taxlaw-2856	835	34	impose	impose	VERB
taxlaw-2856	835	35	a	a	DET
taxlaw-2856	835	36	similar	similar	ADJ
taxlaw-2856	835	37	condition	condition	NOUN
taxlaw-2856	835	38	on	on	ADP
taxlaw-2856	835	39	u.s	u.s	PROPN
taxlaw-2856	835	40	.	.	PROPN
taxlaw-2856	835	41	corporations	corporation	NOUN
taxlaw-2856	835	42	seeking	seek	VERB
taxlaw-2856	835	43	treaty	treaty	NOUN
taxlaw-2856	835	44	benefits	benefit	NOUN
taxlaw-2856	835	45	.	.	PUNCT
taxlaw-2856	836	1	under	under	ADP
taxlaw-2856	836	2	the	the	DET
taxlaw-2856	836	3	proposed	propose	VERB
taxlaw-2856	836	4	tax	tax	NOUN
taxlaw-2856	836	5	regime	regime	NOUN
taxlaw-2856	836	6	,	,	PUNCT
taxlaw-2856	836	7	the	the	DET
taxlaw-2856	836	8	united	united	PROPN
taxlaw-2856	836	9	states	states	PROPN
taxlaw-2856	836	10	would	would	AUX
taxlaw-2856	836	11	no	no	ADV
taxlaw-2856	836	12	longer	long	ADV
taxlaw-2856	836	13	classify	classify	VERB
taxlaw-2856	836	14	corporations	corporation	NOUN
taxlaw-2856	836	15	as	as	ADP
taxlaw-2856	836	16	either	either	CCONJ
taxlaw-2856	836	17	domestic	domestic	ADJ
taxlaw-2856	836	18	or	or	CCONJ
taxlaw-2856	836	19	foreign	foreign	ADJ
taxlaw-2856	836	20	.	.	PUNCT
taxlaw-2856	837	1	this	this	PRON
taxlaw-2856	837	2	would	would	AUX
taxlaw-2856	837	3	mean	mean	VERB
taxlaw-2856	837	4	that	that	SCONJ
taxlaw-2856	837	5	no	no	DET
taxlaw-2856	837	6	treaty	treaty	NOUN
taxlaw-2856	837	7	to	to	PART
taxlaw-2856	837	8	which	which	PRON
taxlaw-2856	837	9	the	the	DET
taxlaw-2856	837	10	united	united	PROPN
taxlaw-2856	837	11	states	states	PROPN
taxlaw-2856	837	12	is	be	AUX
taxlaw-2856	837	13	currently	currently	ADV
taxlaw-2856	837	14	a	a	DET
taxlaw-2856	837	15	signatory	signatory	NOUN
taxlaw-2856	837	16	would	would	AUX
taxlaw-2856	837	17	protect	protect	VERB
taxlaw-2856	837	18	any	any	DET
taxlaw-2856	837	19	corporation	corporation	NOUN
taxlaw-2856	837	20	,	,	PUNCT
taxlaw-2856	837	21	even	even	ADV
taxlaw-2856	837	22	one	one	NUM
taxlaw-2856	837	23	wholly	wholly	ADV
taxlaw-2856	837	24	owned	own	VERB
taxlaw-2856	837	25	by	by	ADP
taxlaw-2856	837	26	u.s	u.s	PROPN
taxlaw-2856	837	27	.	.	PROPN
taxlaw-2856	837	28	resident	resident	PROPN
taxlaw-2856	837	29	individuals	individual	NOUN
taxlaw-2856	837	30	,	,	PUNCT
taxlaw-2856	837	31	from	from	ADP
taxlaw-2856	837	32	the	the	DET
taxlaw-2856	837	33	taxing	tax	VERB
taxlaw-2856	837	34	authority	authority	NOUN
taxlaw-2856	837	35	of	of	ADP
taxlaw-2856	837	36	the	the	DET
taxlaw-2856	837	37	other	other	ADJ
taxlaw-2856	837	38	country	country	NOUN
taxlaw-2856	837	39	.	.	PUNCT
taxlaw-2856	838	1	therefore	therefore	ADV
taxlaw-2856	838	2	,	,	PUNCT
taxlaw-2856	838	3	the	the	DET
taxlaw-2856	838	4	abandonment	abandonment	NOUN
taxlaw-2856	838	5	of	of	ADP
taxlaw-2856	838	6	the	the	DET
taxlaw-2856	838	7	notion	notion	NOUN
taxlaw-2856	838	8	of	of	ADP
taxlaw-2856	838	9	corporate	corporate	ADJ
taxlaw-2856	838	10	residence	residence	NOUN
taxlaw-2856	838	11	would	would	AUX
taxlaw-2856	838	12	require	require	VERB
taxlaw-2856	838	13	a	a	DET
taxlaw-2856	838	14	renegotiation	renegotiation	NOUN
taxlaw-2856	838	15	of	of	ADP
taxlaw-2856	838	16	the	the	DET
taxlaw-2856	838	17	united	united	PROPN
taxlaw-2856	838	18	states	states	PROPN
taxlaw-2856	838	19	’	'	PUNCT
taxlaw-2856	838	20	treaty	treaty	NOUN
taxlaw-2856	838	21	network	network	NOUN
taxlaw-2856	838	22	.	.	PUNCT
taxlaw-2856	839	1	as	as	ADP
taxlaw-2856	839	2	a	a	DET
taxlaw-2856	839	3	condition	condition	NOUN
taxlaw-2856	839	4	of	of	ADP
taxlaw-2856	839	5	agreeing	agree	VERB
taxlaw-2856	839	6	to	to	PART
taxlaw-2856	839	7	allow	allow	VERB
taxlaw-2856	839	8	corporations	corporation	NOUN
taxlaw-2856	839	9	resident	resident	NOUN
taxlaw-2856	839	10	in	in	ADP
taxlaw-2856	839	11	the	the	DET
taxlaw-2856	839	12	other	other	ADJ
taxlaw-2856	839	13	country	country	NOUN
taxlaw-2856	839	14	to	to	PART
taxlaw-2856	839	15	benefit	benefit	VERB
taxlaw-2856	839	16	from	from	ADP
taxlaw-2856	839	17	the	the	DET
taxlaw-2856	839	18	provisions	provision	NOUN
taxlaw-2856	839	19	of	of	ADP
taxlaw-2856	839	20	the	the	DET
taxlaw-2856	839	21	treaty	treaty	NOUN
taxlaw-2856	839	22	,	,	PUNCT
taxlaw-2856	839	23	the	the	DET
taxlaw-2856	839	24	united	united	PROPN
taxlaw-2856	839	25	states	states	PROPN
taxlaw-2856	839	26	should	should	AUX
taxlaw-2856	839	27	demand	demand	VERB
taxlaw-2856	839	28	protection	protection	NOUN
taxlaw-2856	839	29	for	for	ADP
taxlaw-2856	839	30	u.s	u.s	PROPN
taxlaw-2856	839	31	.	.	PROPN
taxlaw-2856	839	32	resident	resident	ADJ
taxlaw-2856	839	33	individuals	individual	NOUN
taxlaw-2856	839	34	who	who	PRON
taxlaw-2856	839	35	are	be	AUX
taxlaw-2856	839	36	shareholders	shareholder	NOUN
taxlaw-2856	839	37	of	of	ADP
taxlaw-2856	839	38	corporations	corporation	NOUN
taxlaw-2856	839	39	that	that	PRON
taxlaw-2856	839	40	derive	derive	VERB
taxlaw-2856	839	41	income	income	NOUN
taxlaw-2856	839	42	from	from	ADP
taxlaw-2856	839	43	sources	source	NOUN
taxlaw-2856	839	44	in	in	ADP
taxlaw-2856	839	45	the	the	DET
taxlaw-2856	839	46	other	other	ADJ
taxlaw-2856	839	47	country	country	NOUN
taxlaw-2856	839	48	.	.	PUNCT
taxlaw-2856	840	1	a	a	DET
taxlaw-2856	840	2	comprehensive	comprehensive	ADJ
taxlaw-2856	840	3	discussion	discussion	NOUN
taxlaw-2856	840	4	of	of	ADP
taxlaw-2856	840	5	how	how	SCONJ
taxlaw-2856	840	6	to	to	PART
taxlaw-2856	840	7	accommodate	accommodate	VERB
taxlaw-2856	840	8	the	the	DET
taxlaw-2856	840	9	u.s	u.s	PROPN
taxlaw-2856	840	10	.	.	PROPN
taxlaw-2856	840	11	treaty	treaty	NOUN
taxlaw-2856	840	12	network	network	NOUN
taxlaw-2856	840	13	to	to	ADP
taxlaw-2856	840	14	the	the	DET
taxlaw-2856	840	15	proposed	propose	VERB
taxlaw-2856	840	16	tax	tax	NOUN
taxlaw-2856	840	17	regime	regime	NOUN
taxlaw-2856	840	18	is	be	AUX
taxlaw-2856	840	19	beyond	beyond	ADP
taxlaw-2856	840	20	the	the	DET
taxlaw-2856	840	21	scope	scope	NOUN
taxlaw-2856	840	22	of	of	ADP
taxlaw-2856	840	23	this	this	DET
taxlaw-2856	840	24	article	article	NOUN
taxlaw-2856	840	25	.	.	PUNCT
taxlaw-2856	841	1	however	however	ADV
taxlaw-2856	841	2	,	,	PUNCT
taxlaw-2856	841	3	i	i	PRON
taxlaw-2856	841	4	will	will	AUX
taxlaw-2856	841	5	briefly	briefly	ADV
taxlaw-2856	841	6	mention	mention	VERB
taxlaw-2856	841	7	two	two	NUM
taxlaw-2856	841	8	possible	possible	ADJ
taxlaw-2856	841	9	modifications	modification	NOUN
taxlaw-2856	841	10	that	that	PRON
taxlaw-2856	841	11	might	might	AUX
taxlaw-2856	841	12	be	be	AUX
taxlaw-2856	841	13	appropriate	appropriate	ADJ
taxlaw-2856	841	14	.	.	PUNCT
taxlaw-2856	842	1	one	one	PRON
taxlaw-2856	842	2	would	would	AUX
taxlaw-2856	842	3	be	be	AUX
taxlaw-2856	842	4	an	an	DET
taxlaw-2856	842	5	expansion	expansion	NOUN
taxlaw-2856	842	6	of	of	ADP
taxlaw-2856	842	7	the	the	DET
taxlaw-2856	842	8	term	term	NOUN
taxlaw-2856	842	9	“	"	PUNCT
taxlaw-2856	842	10	resident	resident	NOUN
taxlaw-2856	842	11	”	"	PUNCT
taxlaw-2856	842	12	to	to	PART
taxlaw-2856	842	13	include	include	VERB
taxlaw-2856	842	14	not	not	PART
taxlaw-2856	842	15	only	only	ADV
taxlaw-2856	842	16	a	a	DET
taxlaw-2856	842	17	corporation	corporation	NOUN
taxlaw-2856	842	18	that	that	PRON
taxlaw-2856	842	19	“	"	PUNCT
taxlaw-2856	842	20	is	be	AUX
taxlaw-2856	842	21	liable	liable	ADJ
taxlaw-2856	842	22	to	to	PART
taxlaw-2856	842	23	tax	tax	VERB
taxlaw-2856	842	24	therein	therein	ADV
taxlaw-2856	842	25	by	by	ADP
taxlaw-2856	842	26	reason	reason	NOUN
taxlaw-2856	842	27	of	of	ADP
taxlaw-2856	842	28	…	…	PUNCT
taxlaw-2856	842	29	place	place	NOUN
taxlaw-2856	842	30	of	of	ADP
taxlaw-2856	842	31	management	management	NOUN
taxlaw-2856	842	32	,	,	PUNCT
taxlaw-2856	842	33	place	place	NOUN
taxlaw-2856	842	34	of	of	ADP
taxlaw-2856	842	35	incorporation	incorporation	NOUN
taxlaw-2856	842	36	,	,	PUNCT
taxlaw-2856	842	37	or	or	CCONJ
taxlaw-2856	842	38	any	any	DET
taxlaw-2856	842	39	other	other	ADJ
taxlaw-2856	842	40	criterion	criterion	NOUN
taxlaw-2856	842	41	of	of	ADP
taxlaw-2856	842	42	a	a	DET
taxlaw-2856	842	43	similar	similar	ADJ
taxlaw-2856	842	44	nature,”153	nature,”153	NOUN
taxlaw-2856	842	45	but	but	CCONJ
taxlaw-2856	842	46	also	also	ADV
taxlaw-2856	842	47	a	a	DET
taxlaw-2856	842	48	corporation	corporation	NOUN
taxlaw-2856	842	49	a	a	DET
taxlaw-2856	842	50	certain	certain	ADJ
taxlaw-2856	842	51	percentage	percentage	NOUN
taxlaw-2856	842	52	of	of	ADP
taxlaw-2856	842	53	whose	whose	DET
taxlaw-2856	842	54	shareholders	shareholder	NOUN
taxlaw-2856	842	55	are	be	AUX
taxlaw-2856	842	56	liable	liable	ADJ
taxlaw-2856	842	57	to	to	PART
taxlaw-2856	842	58	tax	tax	VERB
taxlaw-2856	842	59	therein	therein	ADV
taxlaw-2856	842	60	by	by	ADP
taxlaw-2856	842	61	virtue	virtue	NOUN
taxlaw-2856	842	62	of	of	ADP
taxlaw-2856	842	63	residence	residence	NOUN
taxlaw-2856	842	64	.	.	PUNCT
taxlaw-2856	843	1	in	in	ADP
taxlaw-2856	843	2	other	other	ADJ
taxlaw-2856	843	3	words	word	NOUN
taxlaw-2856	843	4	,	,	PUNCT
taxlaw-2856	843	5	a	a	DET
taxlaw-2856	843	6	corporation	corporation	NOUN
taxlaw-2856	843	7	,	,	PUNCT
taxlaw-2856	843	8	151	151	NUM
taxlaw-2856	843	9	see	see	NOUN
taxlaw-2856	843	10	,	,	PUNCT
taxlaw-2856	843	11	e.g.	e.g.	ADV
taxlaw-2856	843	12	,	,	PUNCT
taxlaw-2856	843	13	i	i	PRON
taxlaw-2856	843	14	d.	d.	PROPN
taxlaw-2856	843	15	at	at	ADP
taxlaw-2856	843	16	art	art	NOUN
taxlaw-2856	843	17	.	.	PUNCT
taxlaw-2856	844	1	22(6	22(6	NUM
taxlaw-2856	844	2	)	)	PUNCT
taxlaw-2856	844	3	(	(	PUNCT
taxlaw-2856	844	4	“	"	PUNCT
taxlaw-2856	844	5	if	if	SCONJ
taxlaw-2856	844	6	a	a	DET
taxlaw-2856	844	7	resident	resident	NOUN
taxlaw-2856	844	8	of	of	ADP
taxlaw-2856	844	9	a	a	DET
taxlaw-2856	844	10	contracting	contracting	NOUN
taxlaw-2856	844	11	state	state	NOUN
taxlaw-2856	844	12	is	be	AUX
taxlaw-2856	844	13	[	[	X
taxlaw-2856	844	14	not	not	PART
taxlaw-2856	844	15	]	]	PUNCT
taxlaw-2856	844	16	a	a	DET
taxlaw-2856	844	17	qualified	qualified	ADJ
taxlaw-2856	844	18	person	person	NOUN
taxlaw-2856	844	19	…	…	PUNCT
taxlaw-2856	844	20	the	the	DET
taxlaw-2856	844	21	competent	competent	ADJ
taxlaw-2856	844	22	authority	authority	NOUN
taxlaw-2856	844	23	of	of	ADP
taxlaw-2856	844	24	the	the	DET
taxlaw-2856	844	25	other	other	ADJ
taxlaw-2856	844	26	contracting	contracting	NOUN
taxlaw-2856	844	27	state	state	NOUN
taxlaw-2856	844	28	may	may	AUX
taxlaw-2856	844	29	,	,	PUNCT
taxlaw-2856	844	30	nevertheless	nevertheless	ADV
taxlaw-2856	844	31	,	,	PUNCT
taxlaw-2856	844	32	grant	grant	VERB
taxlaw-2856	844	33	the	the	DET
taxlaw-2856	844	34	benefits	benefit	NOUN
taxlaw-2856	844	35	of	of	ADP
taxlaw-2856	844	36	this	this	DET
taxlaw-2856	844	37	convention	convention	NOUN
taxlaw-2856	844	38	…	…	PUNCT
taxlaw-2856	844	39	if	if	SCONJ
taxlaw-2856	844	40	such	such	ADJ
taxlaw-2856	844	41	resident	resident	NOUN
taxlaw-2856	844	42	demonstrates	demonstrate	VERB
taxlaw-2856	844	43	to	to	ADP
taxlaw-2856	844	44	the	the	DET
taxlaw-2856	844	45	satisfaction	satisfaction	NOUN
taxlaw-2856	844	46	of	of	ADP
taxlaw-2856	844	47	such	such	ADJ
taxlaw-2856	844	48	competent	competent	ADJ
taxlaw-2856	844	49	authority	authority	NOUN
taxlaw-2856	844	50	a	a	DET
taxlaw-2856	844	51	substantial	substantial	ADJ
taxlaw-2856	844	52	nontax	nontax	NOUN
taxlaw-2856	844	53	nexus	nexus	NOUN
taxlaw-2856	844	54	to	to	ADP
taxlaw-2856	844	55	its	its	PRON
taxlaw-2856	844	56	contracting	contracting	NOUN
taxlaw-2856	844	57	state	state	NOUN
taxlaw-2856	844	58	of	of	ADP
taxlaw-2856	844	59	residence	residence	NOUN
taxlaw-2856	844	60	and	and	CCONJ
taxlaw-2856	844	61	that	that	SCONJ
taxlaw-2856	844	62	neither	neither	CCONJ
taxlaw-2856	844	63	its	its	PRON
taxlaw-2856	844	64	establishment	establishment	NOUN
taxlaw-2856	844	65	,	,	PUNCT
taxlaw-2856	844	66	acquisition	acquisition	NOUN
taxlaw-2856	844	67	or	or	CCONJ
taxlaw-2856	844	68	maintenance	maintenance	NOUN
taxlaw-2856	844	69	,	,	PUNCT
taxlaw-2856	844	70	nor	nor	CCONJ
taxlaw-2856	844	71	the	the	DET
taxlaw-2856	844	72	conduct	conduct	NOUN
taxlaw-2856	844	73	of	of	ADP
taxlaw-2856	844	74	its	its	PRON
taxlaw-2856	844	75	operations	operation	NOUN
taxlaw-2856	844	76	had	have	VERB
taxlaw-2856	844	77	as	as	ADP
taxlaw-2856	844	78	one	one	NUM
taxlaw-2856	844	79	of	of	ADP
taxlaw-2856	844	80	its	its	PRON
taxlaw-2856	844	81	principal	principal	ADJ
taxlaw-2856	844	82	purposes	purpose	NOUN
taxlaw-2856	844	83	the	the	DET
taxlaw-2856	844	84	obtaining	obtaining	NOUN
taxlaw-2856	844	85	of	of	ADP
taxlaw-2856	844	86	benefits	benefit	NOUN
taxlaw-2856	844	87	under	under	ADP
taxlaw-2856	844	88	this	this	DET
taxlaw-2856	844	89	convention	convention	NOUN
taxlaw-2856	844	90	.	.	PUNCT
taxlaw-2856	844	91	”	"	PUNCT
taxlaw-2856	844	92	)	)	PUNCT
taxlaw-2856	844	93	.	.	PUNCT
taxlaw-2856	845	1	152	152	NUM
taxlaw-2856	845	2	prior	prior	ADV
taxlaw-2856	845	3	to	to	ADP
taxlaw-2856	845	4	1977	1977	NUM
taxlaw-2856	845	5	,	,	PUNCT
taxlaw-2856	845	6	the	the	DET
taxlaw-2856	845	7	united	united	PROPN
taxlaw-2856	845	8	states	states	PROPN
taxlaw-2856	845	9	did	do	AUX
taxlaw-2856	845	10	not	not	PART
taxlaw-2856	845	11	include	include	VERB
taxlaw-2856	845	12	lob	lob	NOUN
taxlaw-2856	845	13	in	in	ADP
taxlaw-2856	845	14	the	the	DET
taxlaw-2856	845	15	treaties	treaty	NOUN
taxlaw-2856	845	16	that	that	PRON
taxlaw-2856	845	17	it	it	PRON
taxlaw-2856	845	18	signed	sign	VERB
taxlaw-2856	845	19	.	.	PUNCT
taxlaw-2856	846	1	during	during	ADP
taxlaw-2856	846	2	the	the	DET
taxlaw-2856	846	3	1980s	1980	NOUN
taxlaw-2856	846	4	and	and	CCONJ
taxlaw-2856	846	5	1990s	1990s	NUM
taxlaw-2856	846	6	,	,	PUNCT
taxlaw-2856	846	7	the	the	PRON
taxlaw-2856	846	8	u.s	u.s	PROPN
taxlaw-2856	846	9	.	.	PROPN
taxlaw-2856	846	10	renegotiated	renegotiate	VERB
taxlaw-2856	846	11	its	its	PRON
taxlaw-2856	846	12	treaty	treaty	NOUN
taxlaw-2856	846	13	network	network	NOUN
taxlaw-2856	846	14	,	,	PUNCT
taxlaw-2856	846	15	and	and	CCONJ
taxlaw-2856	846	16	today	today	NOUN
taxlaw-2856	846	17	all	all	DET
taxlaw-2856	846	18	treaties	treaty	NOUN
taxlaw-2856	846	19	to	to	PART
taxlaw-2856	846	20	which	which	PRON
taxlaw-2856	846	21	the	the	DET
taxlaw-2856	846	22	united	united	PROPN
taxlaw-2856	846	23	states	states	PROPN
taxlaw-2856	846	24	is	be	AUX
taxlaw-2856	846	25	a	a	DET
taxlaw-2856	846	26	signatory	signatory	NOUN
taxlaw-2856	846	27	contain	contain	NOUN
taxlaw-2856	846	28	lob	lob	NOUN
taxlaw-2856	846	29	.	.	PUNCT
taxlaw-2856	847	1	see	see	VERB
taxlaw-2856	847	2	generally	generally	ADV
taxlaw-2856	847	3	joseph	joseph	PROPN
taxlaw-2856	847	4	isenbergh	isenbergh	PROPN
taxlaw-2856	847	5	,	,	PUNCT
taxlaw-2856	847	6	international	international	ADJ
taxlaw-2856	847	7	taxation	taxation	NOUN
taxlaw-2856	847	8	280–81	280–81	NUM
taxlaw-2856	847	9	(	(	PUNCT
taxlaw-2856	847	10	2005	2005	NUM
taxlaw-2856	847	11	)	)	PUNCT
taxlaw-2856	847	12	.	.	PUNCT
taxlaw-2856	848	1	153	153	NUM
taxlaw-2856	848	2	see	see	VERB
taxlaw-2856	848	3	united	united	PROPN
taxlaw-2856	848	4	states	states	PROPN
taxlaw-2856	848	5	model	model	PROPN
taxlaw-2856	848	6	income	income	PROPN
taxlaw-2856	848	7	tax	tax	PROPN
taxlaw-2856	848	8	convention	convention	PROPN
taxlaw-2856	848	9	,	,	PUNCT
taxlaw-2856	848	10	supra	supra	PROPN
taxlaw-2856	848	11	note	note	PROPN
taxlaw-2856	848	12	79	79	NUM
taxlaw-2856	848	13	,	,	PUNCT
taxlaw-2856	848	14	at	at	ADP
taxlaw-2856	848	15	art	art	NOUN
taxlaw-2856	848	16	.	.	PUNCT
taxlaw-2856	849	1	4(1	4(1	NOUN
taxlaw-2856	849	2	)	)	PUNCT
taxlaw-2856	849	3	.	.	PUNCT
taxlaw-2856	850	1	38	38	NUM
taxlaw-2856	850	2	columbia	columbia	PROPN
taxlaw-2856	850	3	journal	journal	NOUN
taxlaw-2856	850	4	of	of	ADP
taxlaw-2856	850	5	tax	tax	NOUN
taxlaw-2856	850	6	law	law	NOUN
taxlaw-2856	850	7	[	[	X
taxlaw-2856	850	8	vol.9:5	vol.9:5	NOUN
taxlaw-2856	850	9	although	although	SCONJ
taxlaw-2856	850	10	not	not	PART
taxlaw-2856	850	11	a	a	DET
taxlaw-2856	850	12	“	"	PUNCT
taxlaw-2856	850	13	resident	resident	NOUN
taxlaw-2856	850	14	”	"	PUNCT
taxlaw-2856	850	15	under	under	ADP
taxlaw-2856	850	16	u.s	u.s	PROPN
taxlaw-2856	850	17	.	.	PROPN
taxlaw-2856	850	18	domestic	domestic	ADJ
taxlaw-2856	850	19	law	law	NOUN
taxlaw-2856	850	20	,	,	PUNCT
taxlaw-2856	850	21	might	might	AUX
taxlaw-2856	850	22	nevertheless	nevertheless	ADV
taxlaw-2856	850	23	be	be	AUX
taxlaw-2856	850	24	a	a	DET
taxlaw-2856	850	25	“	"	PUNCT
taxlaw-2856	850	26	u.s	u.s	PROPN
taxlaw-2856	850	27	.	.	PROPN
taxlaw-2856	850	28	resident	resident	NOUN
taxlaw-2856	850	29	”	"	PUNCT
taxlaw-2856	850	30	for	for	ADP
taxlaw-2856	850	31	purposes	purpose	NOUN
taxlaw-2856	850	32	of	of	ADP
taxlaw-2856	850	33	the	the	DET
taxlaw-2856	850	34	treaty	treaty	NOUN
taxlaw-2856	850	35	.	.	PUNCT
taxlaw-2856	851	1	such	such	DET
taxlaw-2856	851	2	a	a	DET
taxlaw-2856	851	3	provision	provision	NOUN
taxlaw-2856	851	4	would	would	AUX
taxlaw-2856	851	5	effectively	effectively	ADV
taxlaw-2856	851	6	constitute	constitute	VERB
taxlaw-2856	851	7	a	a	DET
taxlaw-2856	851	8	mirror	mirror	NOUN
taxlaw-2856	851	9	image	image	NOUN
taxlaw-2856	851	10	of	of	ADP
taxlaw-2856	851	11	lob	lob	NOUN
taxlaw-2856	851	12	.	.	PUNCT
taxlaw-2856	852	1	the	the	DET
taxlaw-2856	852	2	idea	idea	NOUN
taxlaw-2856	852	3	would	would	AUX
taxlaw-2856	852	4	be	be	AUX
taxlaw-2856	852	5	that	that	SCONJ
taxlaw-2856	852	6	a	a	DET
taxlaw-2856	852	7	corporation	corporation	NOUN
taxlaw-2856	852	8	with	with	ADP
taxlaw-2856	852	9	a	a	DET
taxlaw-2856	852	10	sufficiently	sufficiently	ADV
taxlaw-2856	852	11	large	large	ADJ
taxlaw-2856	852	12	percentage	percentage	NOUN
taxlaw-2856	852	13	of	of	ADP
taxlaw-2856	852	14	shareholders	shareholder	NOUN
taxlaw-2856	852	15	who	who	PRON
taxlaw-2856	852	16	are	be	AUX
taxlaw-2856	852	17	u.s	u.s	PROPN
taxlaw-2856	852	18	.	.	PROPN
taxlaw-2856	852	19	residents	resident	NOUN
taxlaw-2856	852	20	would	would	AUX
taxlaw-2856	852	21	be	be	AUX
taxlaw-2856	852	22	treated	treat	VERB
taxlaw-2856	852	23	for	for	ADP
taxlaw-2856	852	24	purposes	purpose	NOUN
taxlaw-2856	852	25	of	of	ADP
taxlaw-2856	852	26	the	the	DET
taxlaw-2856	852	27	treaty	treaty	NOUN
taxlaw-2856	852	28	as	as	SCONJ
taxlaw-2856	852	29	if	if	SCONJ
taxlaw-2856	852	30	it	it	PRON
taxlaw-2856	852	31	itself	itself	PRON
taxlaw-2856	852	32	were	be	AUX
taxlaw-2856	852	33	a	a	DET
taxlaw-2856	852	34	u.s	u.s	PROPN
taxlaw-2856	852	35	.	.	PROPN
taxlaw-2856	852	36	resident	resident	NOUN
taxlaw-2856	852	37	.	.	PUNCT
taxlaw-2856	853	1	this	this	DET
taxlaw-2856	853	2	problem	problem	NOUN
taxlaw-2856	853	3	with	with	ADP
taxlaw-2856	853	4	such	such	DET
taxlaw-2856	853	5	a	a	DET
taxlaw-2856	853	6	provision	provision	NOUN
taxlaw-2856	853	7	is	be	AUX
taxlaw-2856	853	8	that	that	SCONJ
taxlaw-2856	853	9	,	,	PUNCT
taxlaw-2856	853	10	like	like	ADP
taxlaw-2856	853	11	any	any	DET
taxlaw-2856	853	12	provision	provision	NOUN
taxlaw-2856	853	13	that	that	PRON
taxlaw-2856	853	14	assigns	assign	VERB
taxlaw-2856	853	15	residence	residence	NOUN
taxlaw-2856	853	16	to	to	ADP
taxlaw-2856	853	17	corporations	corporation	NOUN
taxlaw-2856	853	18	,	,	PUNCT
taxlaw-2856	853	19	it	it	PRON
taxlaw-2856	853	20	is	be	AUX
taxlaw-2856	853	21	both	both	PRON
taxlaw-2856	853	22	under	under	ADP
taxlaw-2856	853	23	-	-	PUNCT
taxlaw-2856	853	24	inclusive	inclusive	NOUN
taxlaw-2856	853	25	and	and	CCONJ
taxlaw-2856	853	26	overinclusive.154	overinclusive.154	VERB
taxlaw-2856	853	27	it	it	PRON
taxlaw-2856	853	28	is	be	AUX
taxlaw-2856	853	29	under	under	ADP
taxlaw-2856	853	30	-	-	PUNCT
taxlaw-2856	853	31	inclusive	inclusive	ADJ
taxlaw-2856	853	32	because	because	SCONJ
taxlaw-2856	853	33	it	it	PRON
taxlaw-2856	853	34	does	do	AUX
taxlaw-2856	853	35	not	not	PART
taxlaw-2856	853	36	protect	protect	VERB
taxlaw-2856	853	37	u.s	u.s	PROPN
taxlaw-2856	853	38	.	.	PROPN
taxlaw-2856	853	39	residents	resident	NOUN
taxlaw-2856	853	40	who	who	PRON
taxlaw-2856	853	41	are	be	AUX
taxlaw-2856	853	42	shareholders	shareholder	NOUN
taxlaw-2856	853	43	in	in	ADP
taxlaw-2856	853	44	corporations	corporation	NOUN
taxlaw-2856	853	45	whose	whose	DET
taxlaw-2856	853	46	u.s	u.s	PROPN
taxlaw-2856	853	47	.	.	PROPN
taxlaw-2856	853	48	ownership	ownership	NOUN
taxlaw-2856	853	49	does	do	AUX
taxlaw-2856	853	50	not	not	PART
taxlaw-2856	853	51	reach	reach	VERB
taxlaw-2856	853	52	the	the	DET
taxlaw-2856	853	53	threshold	threshold	NOUN
taxlaw-2856	853	54	.	.	PUNCT
taxlaw-2856	854	1	it	it	PRON
taxlaw-2856	854	2	is	be	AUX
taxlaw-2856	854	3	over	over	ADP
taxlaw-2856	854	4	-	-	PUNCT
taxlaw-2856	854	5	inclusive	inclusive	ADJ
taxlaw-2856	854	6	because	because	SCONJ
taxlaw-2856	854	7	it	it	PRON
taxlaw-2856	854	8	effectively	effectively	ADV
taxlaw-2856	854	9	protects	protect	VERB
taxlaw-2856	854	10	non	non	ADJ
taxlaw-2856	854	11	-	-	ADJ
taxlaw-2856	854	12	u.s	u.s	ADJ
taxlaw-2856	854	13	.	.	PROPN
taxlaw-2856	854	14	residents	resident	NOUN
taxlaw-2856	854	15	who	who	PRON
taxlaw-2856	854	16	are	be	AUX
taxlaw-2856	854	17	shareholders	shareholder	NOUN
taxlaw-2856	854	18	in	in	ADP
taxlaw-2856	854	19	corporations	corporation	NOUN
taxlaw-2856	854	20	whose	whose	DET
taxlaw-2856	854	21	u.s	u.s	PROPN
taxlaw-2856	854	22	.	.	PROPN
taxlaw-2856	854	23	ownership	ownership	NOUN
taxlaw-2856	854	24	does	do	AUX
taxlaw-2856	854	25	reach	reach	VERB
taxlaw-2856	854	26	the	the	DET
taxlaw-2856	854	27	threshold	threshold	NOUN
taxlaw-2856	854	28	.	.	PUNCT
taxlaw-2856	855	1	155	155	NUM
taxlaw-2856	855	2	another	another	DET
taxlaw-2856	855	3	possibility	possibility	NOUN
taxlaw-2856	855	4	would	would	AUX
taxlaw-2856	855	5	be	be	AUX
taxlaw-2856	855	6	to	to	PART
taxlaw-2856	855	7	permit	permit	VERB
taxlaw-2856	855	8	the	the	DET
taxlaw-2856	855	9	other	other	ADJ
taxlaw-2856	855	10	country	country	NOUN
taxlaw-2856	855	11	to	to	PART
taxlaw-2856	855	12	tax	tax	VERB
taxlaw-2856	855	13	corporations	corporation	NOUN
taxlaw-2856	855	14	as	as	SCONJ
taxlaw-2856	855	15	it	it	PRON
taxlaw-2856	855	16	sees	see	VERB
taxlaw-2856	855	17	fit	fit	ADJ
taxlaw-2856	855	18	,	,	PUNCT
taxlaw-2856	855	19	but	but	CCONJ
taxlaw-2856	855	20	to	to	PART
taxlaw-2856	855	21	require	require	VERB
taxlaw-2856	855	22	it	it	PRON
taxlaw-2856	855	23	to	to	PART
taxlaw-2856	855	24	refund	refund	VERB
taxlaw-2856	855	25	a	a	DET
taxlaw-2856	855	26	proportionate	proportionate	ADJ
taxlaw-2856	855	27	share	share	NOUN
taxlaw-2856	855	28	of	of	ADP
taxlaw-2856	855	29	the	the	DET
taxlaw-2856	855	30	tax	tax	NOUN
taxlaw-2856	855	31	to	to	ADP
taxlaw-2856	855	32	any	any	DET
taxlaw-2856	855	33	shareholder	shareholder	NOUN
taxlaw-2856	855	34	of	of	ADP
taxlaw-2856	855	35	the	the	DET
taxlaw-2856	855	36	corporation	corporation	NOUN
taxlaw-2856	855	37	who	who	PRON
taxlaw-2856	855	38	is	be	AUX
taxlaw-2856	855	39	a	a	DET
taxlaw-2856	855	40	u.s	u.s	PROPN
taxlaw-2856	855	41	.	.	PROPN
taxlaw-2856	855	42	resident	resident	NOUN
taxlaw-2856	855	43	.	.	PUNCT
taxlaw-2856	856	1	such	such	DET
taxlaw-2856	856	2	a	a	DET
taxlaw-2856	856	3	provision	provision	NOUN
taxlaw-2856	856	4	is	be	AUX
taxlaw-2856	856	5	more	more	ADV
taxlaw-2856	856	6	thematic	thematic	ADJ
taxlaw-2856	856	7	in	in	ADP
taxlaw-2856	856	8	the	the	DET
taxlaw-2856	856	9	sense	sense	NOUN
taxlaw-2856	856	10	that	that	SCONJ
taxlaw-2856	856	11	it	it	PRON
taxlaw-2856	856	12	targets	target	VERB
taxlaw-2856	856	13	all	all	DET
taxlaw-2856	856	14	u.s	u.s	PROPN
taxlaw-2856	856	15	.	.	PROPN
taxlaw-2856	856	16	shareholders	shareholder	NOUN
taxlaw-2856	856	17	and	and	CCONJ
taxlaw-2856	856	18	only	only	ADV
taxlaw-2856	856	19	u.s	u.s	PROPN
taxlaw-2856	856	20	.	.	PROPN
taxlaw-2856	856	21	shareholders	shareholder	NOUN
taxlaw-2856	856	22	.	.	PUNCT
taxlaw-2856	857	1	the	the	DET
taxlaw-2856	857	2	disadvantage	disadvantage	NOUN
taxlaw-2856	857	3	of	of	ADP
taxlaw-2856	857	4	such	such	DET
taxlaw-2856	857	5	a	a	DET
taxlaw-2856	857	6	provision	provision	NOUN
taxlaw-2856	857	7	is	be	AUX
taxlaw-2856	857	8	that	that	SCONJ
taxlaw-2856	857	9	it	it	PRON
taxlaw-2856	857	10	might	might	AUX
taxlaw-2856	857	11	be	be	AUX
taxlaw-2856	857	12	more	more	ADV
taxlaw-2856	857	13	complicated	complicated	ADJ
taxlaw-2856	857	14	to	to	PART
taxlaw-2856	857	15	implement	implement	VERB
taxlaw-2856	857	16	.	.	PUNCT
taxlaw-2856	858	1	as	as	SCONJ
taxlaw-2856	858	2	noted	note	VERB
taxlaw-2856	858	3	,	,	PUNCT
taxlaw-2856	858	4	the	the	DET
taxlaw-2856	858	5	purpose	purpose	NOUN
taxlaw-2856	858	6	of	of	ADP
taxlaw-2856	858	7	the	the	DET
taxlaw-2856	858	8	corporate	corporate	ADJ
taxlaw-2856	858	9	income	income	NOUN
taxlaw-2856	858	10	tax	tax	NOUN
taxlaw-2856	858	11	as	as	SCONJ
taxlaw-2856	858	12	described	describe	VERB
taxlaw-2856	858	13	in	in	ADP
taxlaw-2856	858	14	this	this	DET
taxlaw-2856	858	15	subpart	subpart	NOUN
taxlaw-2856	858	16	would	would	AUX
taxlaw-2856	858	17	be	be	AUX
taxlaw-2856	858	18	to	to	PART
taxlaw-2856	858	19	serve	serve	VERB
taxlaw-2856	858	20	as	as	ADP
taxlaw-2856	858	21	an	an	DET
taxlaw-2856	858	22	indirect	indirect	ADJ
taxlaw-2856	858	23	tax	tax	NOUN
taxlaw-2856	858	24	on	on	ADP
taxlaw-2856	858	25	nonresident	nonresident	ADJ
taxlaw-2856	858	26	shareholders	shareholder	NOUN
taxlaw-2856	858	27	.	.	PUNCT
taxlaw-2856	859	1	therefore	therefore	ADV
taxlaw-2856	859	2	,	,	PUNCT
taxlaw-2856	859	3	i	i	PRON
taxlaw-2856	859	4	would	would	AUX
taxlaw-2856	859	5	propose	propose	VERB
taxlaw-2856	859	6	an	an	DET
taxlaw-2856	859	7	exemption	exemption	NOUN
taxlaw-2856	859	8	from	from	ADP
taxlaw-2856	859	9	the	the	DET
taxlaw-2856	859	10	corporate	corporate	ADJ
taxlaw-2856	859	11	-	-	PUNCT
taxlaw-2856	859	12	level	level	NOUN
taxlaw-2856	859	13	tax	tax	NOUN
taxlaw-2856	859	14	in	in	ADP
taxlaw-2856	859	15	two	two	NUM
taxlaw-2856	859	16	cases	case	NOUN
taxlaw-2856	859	17	.	.	PUNCT
taxlaw-2856	860	1	first	first	ADV
taxlaw-2856	860	2	,	,	PUNCT
taxlaw-2856	860	3	a	a	DET
taxlaw-2856	860	4	corporation	corporation	NOUN
taxlaw-2856	860	5	should	should	AUX
taxlaw-2856	860	6	be	be	AUX
taxlaw-2856	860	7	exempt	exempt	ADJ
taxlaw-2856	860	8	from	from	ADP
taxlaw-2856	860	9	tax	tax	NOUN
taxlaw-2856	860	10	if	if	SCONJ
taxlaw-2856	860	11	proves	prove	VERB
taxlaw-2856	860	12	that	that	SCONJ
taxlaw-2856	860	13	all	all	PRON
taxlaw-2856	860	14	of	of	ADP
taxlaw-2856	860	15	its	its	PRON
taxlaw-2856	860	16	shareholders	shareholder	NOUN
taxlaw-2856	860	17	are	be	AUX
taxlaw-2856	860	18	u.s	u.s	PROPN
taxlaw-2856	860	19	.	.	PROPN
taxlaw-2856	860	20	residents	resident	NOUN
taxlaw-2856	860	21	.	.	PUNCT
taxlaw-2856	861	1	second	second	ADJ
taxlaw-2856	861	2	,	,	PUNCT
taxlaw-2856	861	3	a	a	DET
taxlaw-2856	861	4	corporation	corporation	NOUN
taxlaw-2856	861	5	some	some	PRON
taxlaw-2856	861	6	or	or	CCONJ
taxlaw-2856	861	7	all	all	PRON
taxlaw-2856	861	8	of	of	ADP
taxlaw-2856	861	9	whose	whose	DET
taxlaw-2856	861	10	shareholder	shareholder	NOUN
taxlaw-2856	861	11	are	be	AUX
taxlaw-2856	861	12	nonresidents	nonresident	NOUN
taxlaw-2856	861	13	would	would	AUX
taxlaw-2856	861	14	be	be	AUX
taxlaw-2856	861	15	exempt	exempt	ADJ
taxlaw-2856	861	16	from	from	ADP
taxlaw-2856	861	17	tax	tax	NOUN
taxlaw-2856	861	18	if	if	SCONJ
taxlaw-2856	861	19	it	it	PRON
taxlaw-2856	861	20	proves	prove	VERB
taxlaw-2856	861	21	that	that	SCONJ
taxlaw-2856	861	22	all	all	PRON
taxlaw-2856	861	23	of	of	ADP
taxlaw-2856	861	24	its	its	PRON
taxlaw-2856	861	25	nonresident	nonresident	ADJ
taxlaw-2856	861	26	shareholders	shareholder	NOUN
taxlaw-2856	861	27	filed	file	VERB
taxlaw-2856	861	28	u.s	u.s	PROPN
taxlaw-2856	861	29	.	.	PROPN
taxlaw-2856	861	30	tax	tax	NOUN
taxlaw-2856	861	31	returns	return	NOUN
taxlaw-2856	861	32	in	in	ADP
taxlaw-2856	861	33	which	which	PRON
taxlaw-2856	861	34	they	they	PRON
taxlaw-2856	861	35	reported	report	VERB
taxlaw-2856	861	36	and	and	CCONJ
taxlaw-2856	861	37	paid	pay	VERB
taxlaw-2856	861	38	tax	tax	NOUN
taxlaw-2856	861	39	on	on	ADP
taxlaw-2856	861	40	their	their	PRON
taxlaw-2856	861	41	share	share	NOUN
taxlaw-2856	861	42	of	of	ADP
taxlaw-2856	861	43	the	the	DET
taxlaw-2856	861	44	corporation	corporation	NOUN
taxlaw-2856	861	45	’s	’s	PART
taxlaw-2856	861	46	u.s	u.s	PROPN
taxlaw-2856	861	47	.	.	PROPN
taxlaw-2856	861	48	source	source	NOUN
taxlaw-2856	861	49	income.156	income.156	PROPN
taxlaw-2856	861	50	in	in	ADP
taxlaw-2856	861	51	other	other	ADJ
taxlaw-2856	861	52	words	word	NOUN
taxlaw-2856	861	53	,	,	PUNCT
taxlaw-2856	861	54	in	in	ADP
taxlaw-2856	861	55	those	those	DET
taxlaw-2856	861	56	instances	instance	NOUN
taxlaw-2856	861	57	in	in	ADP
taxlaw-2856	861	58	which	which	PRON
taxlaw-2856	861	59	the	the	DET
taxlaw-2856	861	60	corporation	corporation	NOUN
taxlaw-2856	861	61	’s	’s	PART
taxlaw-2856	861	62	shareholders	shareholder	NOUN
taxlaw-2856	861	63	pay	pay	VERB
taxlaw-2856	861	64	tax	tax	NOUN
taxlaw-2856	861	65	directly	directly	ADV
taxlaw-2856	861	66	on	on	ADP
taxlaw-2856	861	67	the	the	DET
taxlaw-2856	861	68	corporation	corporation	NOUN
taxlaw-2856	861	69	’s	’s	PART
taxlaw-2856	861	70	domestic	domestic	ADJ
taxlaw-2856	861	71	source	source	NOUN
taxlaw-2856	861	72	income	income	NOUN
taxlaw-2856	861	73	,	,	PUNCT
taxlaw-2856	861	74	the	the	DET
taxlaw-2856	861	75	corporate	corporate	ADJ
taxlaw-2856	861	76	-	-	PUNCT
taxlaw-2856	861	77	level	level	NOUN
taxlaw-2856	861	78	tax	tax	NOUN
taxlaw-2856	861	79	would	would	AUX
taxlaw-2856	861	80	be	be	AUX
taxlaw-2856	861	81	superfluous.157	superfluous.157	NOUN
taxlaw-2856	861	82	these	these	DET
taxlaw-2856	861	83	exemptions	exemption	NOUN
taxlaw-2856	861	84	,	,	PUNCT
taxlaw-2856	861	85	in	in	ADP
taxlaw-2856	861	86	addition	addition	NOUN
taxlaw-2856	861	87	to	to	ADP
taxlaw-2856	861	88	being	be	AUX
taxlaw-2856	861	89	conceptually	conceptually	ADV
taxlaw-2856	861	90	thematic	thematic	ADJ
taxlaw-2856	861	91	,	,	PUNCT
taxlaw-2856	861	92	would	would	AUX
taxlaw-2856	861	93	simplify	simplify	VERB
taxlaw-2856	861	94	the	the	DET
taxlaw-2856	861	95	structure	structure	NOUN
taxlaw-2856	861	96	by	by	ADP
taxlaw-2856	861	97	preventing	prevent	VERB
taxlaw-2856	861	98	at	at	ADP
taxlaw-2856	861	99	the	the	DET
taxlaw-2856	861	100	outset	outset	NOUN
taxlaw-2856	861	101	the	the	DET
taxlaw-2856	861	102	double	double	ADJ
taxlaw-2856	861	103	taxation	taxation	NOUN
taxlaw-2856	861	104	of	of	ADP
taxlaw-2856	861	105	residents	resident	NOUN
taxlaw-2856	861	106	who	who	PRON
taxlaw-2856	861	107	own	own	VERB
taxlaw-2856	861	108	shares	share	NOUN
taxlaw-2856	861	109	in	in	ADP
taxlaw-2856	861	110	corporations	corporation	NOUN
taxlaw-2856	861	111	with	with	ADP
taxlaw-2856	861	112	domestic	domestic	ADJ
taxlaw-2856	861	113	-	-	PUNCT
taxlaw-2856	861	114	source	source	NOUN
taxlaw-2856	861	115	income	income	NOUN
taxlaw-2856	861	116	and	and	CCONJ
taxlaw-2856	861	117	obviating	obviate	VERB
taxlaw-2856	861	118	the	the	DET
taxlaw-2856	861	119	need	need	NOUN
taxlaw-2856	861	120	for	for	ADP
taxlaw-2856	861	121	a	a	DET
taxlaw-2856	861	122	subsequent	subsequent	ADJ
taxlaw-2856	861	123	mitigation	mitigation	NOUN
taxlaw-2856	861	124	of	of	ADP
taxlaw-2856	861	125	the	the	DET
taxlaw-2856	861	126	double	double	ADJ
taxlaw-2856	861	127	tax.158	tax.158	NOUN
taxlaw-2856	861	128	c.	c.	NOUN
taxlaw-2856	861	129	avoiding	avoid	VERB
taxlaw-2856	861	130	double	double	ADJ
taxlaw-2856	861	131	taxation	taxation	NOUN
taxlaw-2856	861	132	the	the	DET
taxlaw-2856	861	133	third	third	ADJ
taxlaw-2856	861	134	issue	issue	NOUN
taxlaw-2856	861	135	that	that	SCONJ
taxlaw-2856	861	136	the	the	DET
taxlaw-2856	861	137	proposed	propose	VERB
taxlaw-2856	861	138	international	international	ADJ
taxlaw-2856	861	139	tax	tax	NOUN
taxlaw-2856	861	140	regime	regime	NOUN
taxlaw-2856	861	141	would	would	AUX
taxlaw-2856	861	142	need	need	VERB
taxlaw-2856	861	143	to	to	PART
taxlaw-2856	861	144	consider	consider	VERB
taxlaw-2856	861	145	is	be	AUX
taxlaw-2856	861	146	how	how	SCONJ
taxlaw-2856	861	147	to	to	PART
taxlaw-2856	861	148	account	account	VERB
taxlaw-2856	861	149	for	for	ADP
taxlaw-2856	861	150	taxes	taxis	NOUN
taxlaw-2856	861	151	paid	pay	VERB
taxlaw-2856	861	152	at	at	ADP
taxlaw-2856	861	153	the	the	DET
taxlaw-2856	861	154	corporate	corporate	ADJ
taxlaw-2856	861	155	level	level	NOUN
taxlaw-2856	861	156	when	when	SCONJ
taxlaw-2856	861	157	computing	compute	VERB
taxlaw-2856	861	158	the	the	DET
taxlaw-2856	861	159	tax	tax	NOUN
taxlaw-2856	861	160	liability	liability	NOUN
taxlaw-2856	861	161	of	of	ADP
taxlaw-2856	861	162	resident	resident	ADJ
taxlaw-2856	861	163	shareholders	shareholder	NOUN
taxlaw-2856	861	164	.	.	PUNCT
taxlaw-2856	862	1	for	for	ADP
taxlaw-2856	862	2	the	the	DET
taxlaw-2856	862	3	purpose	purpose	NOUN
taxlaw-2856	862	4	of	of	ADP
taxlaw-2856	862	5	our	our	PRON
taxlaw-2856	862	6	discussion	discussion	NOUN
taxlaw-2856	862	7	,	,	PUNCT
taxlaw-2856	862	8	i	i	PRON
taxlaw-2856	862	9	will	will	AUX
taxlaw-2856	862	10	assume	assume	VERB
taxlaw-2856	862	11	that	that	SCONJ
taxlaw-2856	862	12	the	the	DET
taxlaw-2856	862	13	united	united	PROPN
taxlaw-2856	862	14	states	states	PROPN
taxlaw-2856	862	15	wishes	wish	VERB
taxlaw-2856	862	16	to	to	PART
taxlaw-2856	862	17	continue	continue	VERB
taxlaw-2856	862	18	its	its	PRON
taxlaw-2856	862	19	current	current	ADJ
taxlaw-2856	862	20	policy	policy	NOUN
taxlaw-2856	862	21	of	of	ADP
taxlaw-2856	862	22	taxing	tax	VERB
taxlaw-2856	862	23	nonresidents	nonresident	NOUN
taxlaw-2856	862	24	on	on	ADP
taxlaw-2856	862	25	their	their	PRON
taxlaw-2856	862	26	u.s.-source	u.s.-source	ADJ
taxlaw-2856	862	27	income	income	NOUN
taxlaw-2856	862	28	,	,	PUNCT
taxlaw-2856	862	29	that	that	SCONJ
taxlaw-2856	862	30	other	other	ADJ
taxlaw-2856	862	31	countries	country	NOUN
taxlaw-2856	862	32	routinely	routinely	ADV
taxlaw-2856	862	33	impose	impose	VERB
taxlaw-2856	862	34	tax	tax	NOUN
taxlaw-2856	862	35	on	on	ADP
taxlaw-2856	862	36	income	income	NOUN
taxlaw-2856	862	37	derived	derive	VERB
taxlaw-2856	862	38	from	from	ADP
taxlaw-2856	862	39	sources	source	NOUN
taxlaw-2856	862	40	within	within	ADP
taxlaw-2856	862	41	154	154	NUM
taxlaw-2856	862	42	see	see	NOUN
taxlaw-2856	862	43	supra	supra	PROPN
taxlaw-2856	862	44	part	part	PROPN
taxlaw-2856	862	45	iv	iv	PROPN
taxlaw-2856	862	46	.	.	PROPN
taxlaw-2856	862	47	155	155	NUM
taxlaw-2856	862	48	ostensibly	ostensibly	ADV
taxlaw-2856	862	49	,	,	PUNCT
taxlaw-2856	862	50	such	such	ADJ
taxlaw-2856	862	51	overprotection	overprotection	NOUN
taxlaw-2856	862	52	is	be	AUX
taxlaw-2856	862	53	not	not	PART
taxlaw-2856	862	54	of	of	ADP
taxlaw-2856	862	55	real	real	ADJ
taxlaw-2856	862	56	concern	concern	NOUN
taxlaw-2856	862	57	to	to	ADP
taxlaw-2856	862	58	the	the	DET
taxlaw-2856	862	59	united	united	PROPN
taxlaw-2856	862	60	states	states	PROPN
taxlaw-2856	862	61	.	.	PUNCT
taxlaw-2856	863	1	however	however	ADV
taxlaw-2856	863	2	,	,	PUNCT
taxlaw-2856	863	3	insisting	insist	VERB
taxlaw-2856	863	4	upon	upon	SCONJ
taxlaw-2856	863	5	such	such	ADJ
taxlaw-2856	863	6	overprotection	overprotection	NOUN
taxlaw-2856	863	7	(	(	PUNCT
taxlaw-2856	863	8	implicit	implicit	ADJ
taxlaw-2856	863	9	in	in	ADP
taxlaw-2856	863	10	the	the	DET
taxlaw-2856	863	11	demand	demand	NOUN
taxlaw-2856	863	12	that	that	SCONJ
taxlaw-2856	863	13	a	a	DET
taxlaw-2856	863	14	corporation	corporation	NOUN
taxlaw-2856	863	15	with	with	ADP
taxlaw-2856	863	16	a	a	DET
taxlaw-2856	863	17	certain	certain	ADJ
taxlaw-2856	863	18	level	level	NOUN
taxlaw-2856	863	19	of	of	ADP
taxlaw-2856	863	20	u.s	u.s	PROPN
taxlaw-2856	863	21	.	.	PROPN
taxlaw-2856	863	22	ownership	ownership	NOUN
taxlaw-2856	863	23	is	be	AUX
taxlaw-2856	863	24	entitled	entitle	VERB
taxlaw-2856	863	25	to	to	ADP
taxlaw-2856	863	26	treaty	treaty	NOUN
taxlaw-2856	863	27	benefits	benefit	NOUN
taxlaw-2856	863	28	)	)	PUNCT
taxlaw-2856	863	29	would	would	AUX
taxlaw-2856	863	30	increase	increase	VERB
taxlaw-2856	863	31	the	the	DET
taxlaw-2856	863	32	cost	cost	NOUN
taxlaw-2856	863	33	of	of	ADP
taxlaw-2856	863	34	the	the	DET
taxlaw-2856	863	35	treaty	treaty	NOUN
taxlaw-2856	863	36	to	to	ADP
taxlaw-2856	863	37	the	the	DET
taxlaw-2856	863	38	other	other	ADJ
taxlaw-2856	863	39	signatory	signatory	NOUN
taxlaw-2856	863	40	,	,	PUNCT
taxlaw-2856	863	41	which	which	PRON
taxlaw-2856	863	42	might	might	AUX
taxlaw-2856	863	43	demand	demand	VERB
taxlaw-2856	863	44	additional	additional	ADJ
taxlaw-2856	863	45	u.s	u.s	PROPN
taxlaw-2856	863	46	.	.	PROPN
taxlaw-2856	863	47	concessions	concession	NOUN
taxlaw-2856	863	48	as	as	ADP
taxlaw-2856	863	49	a	a	DET
taxlaw-2856	863	50	quid	quid	ADJ
taxlaw-2856	863	51	pro	pro	X
taxlaw-2856	863	52	quo	quo	NOUN
taxlaw-2856	863	53	.	.	PUNCT
taxlaw-2856	864	1	156	156	NUM
taxlaw-2856	864	2	this	this	DET
taxlaw-2856	864	3	article	article	NOUN
taxlaw-2856	864	4	does	do	AUX
taxlaw-2856	864	5	not	not	PART
taxlaw-2856	864	6	consider	consider	VERB
taxlaw-2856	864	7	the	the	DET
taxlaw-2856	864	8	procedure	procedure	NOUN
taxlaw-2856	864	9	by	by	ADP
taxlaw-2856	864	10	which	which	PRON
taxlaw-2856	864	11	a	a	DET
taxlaw-2856	864	12	corporate	corporate	NOUN
taxlaw-2856	864	13	would	would	AUX
taxlaw-2856	864	14	demonstrate	demonstrate	VERB
taxlaw-2856	864	15	either	either	CCONJ
taxlaw-2856	864	16	that	that	SCONJ
taxlaw-2856	864	17	all	all	PRON
taxlaw-2856	864	18	of	of	ADP
taxlaw-2856	864	19	its	its	PRON
taxlaw-2856	864	20	shareholders	shareholder	NOUN
taxlaw-2856	864	21	were	be	AUX
taxlaw-2856	864	22	u.s	u.s	PROPN
taxlaw-2856	864	23	.	.	PROPN
taxlaw-2856	864	24	residents	resident	NOUN
taxlaw-2856	864	25	or	or	CCONJ
taxlaw-2856	864	26	that	that	SCONJ
taxlaw-2856	864	27	all	all	PRON
taxlaw-2856	864	28	of	of	ADP
taxlaw-2856	864	29	its	its	PRON
taxlaw-2856	864	30	nonresident	nonresident	ADJ
taxlaw-2856	864	31	shareholders	shareholder	NOUN
taxlaw-2856	864	32	filed	file	VERB
taxlaw-2856	864	33	the	the	DET
taxlaw-2856	864	34	necessary	necessary	ADJ
taxlaw-2856	864	35	returns	return	NOUN
taxlaw-2856	864	36	and	and	CCONJ
taxlaw-2856	864	37	paid	pay	VERB
taxlaw-2856	864	38	the	the	DET
taxlaw-2856	864	39	applicable	applicable	ADJ
taxlaw-2856	864	40	tax	tax	NOUN
taxlaw-2856	864	41	.	.	PUNCT
taxlaw-2856	865	1	nor	nor	CCONJ
taxlaw-2856	865	2	does	do	AUX
taxlaw-2856	865	3	it	it	PRON
taxlaw-2856	865	4	consider	consider	VERB
taxlaw-2856	865	5	under	under	ADP
taxlaw-2856	865	6	what	what	DET
taxlaw-2856	865	7	circumstances	circumstance	NOUN
taxlaw-2856	865	8	it	it	PRON
taxlaw-2856	865	9	might	might	AUX
taxlaw-2856	865	10	be	be	AUX
taxlaw-2856	865	11	appropriate	appropriate	ADJ
taxlaw-2856	865	12	to	to	PART
taxlaw-2856	865	13	impose	impose	VERB
taxlaw-2856	865	14	reporting	reporting	NOUN
taxlaw-2856	865	15	or	or	CCONJ
taxlaw-2856	865	16	withholding	withholding	NOUN
taxlaw-2856	865	17	obligations	obligation	NOUN
taxlaw-2856	865	18	on	on	ADP
taxlaw-2856	865	19	the	the	DET
taxlaw-2856	865	20	corporation	corporation	NOUN
taxlaw-2856	865	21	to	to	PART
taxlaw-2856	865	22	guarantee	guarantee	VERB
taxlaw-2856	865	23	payment	payment	NOUN
taxlaw-2856	865	24	of	of	ADP
taxlaw-2856	865	25	tax	tax	NOUN
taxlaw-2856	865	26	by	by	ADP
taxlaw-2856	865	27	the	the	DET
taxlaw-2856	865	28	shareholders	shareholder	NOUN
taxlaw-2856	865	29	.	.	PUNCT
taxlaw-2856	866	1	157	157	NUM
taxlaw-2856	866	2	these	these	DET
taxlaw-2856	866	3	exemptions	exemption	NOUN
taxlaw-2856	866	4	,	,	PUNCT
taxlaw-2856	866	5	in	in	ADP
taxlaw-2856	866	6	addition	addition	NOUN
taxlaw-2856	866	7	to	to	ADP
taxlaw-2856	866	8	being	be	AUX
taxlaw-2856	866	9	conceptually	conceptually	ADV
taxlaw-2856	866	10	thematic	thematic	ADJ
taxlaw-2856	866	11	,	,	PUNCT
taxlaw-2856	866	12	would	would	AUX
taxlaw-2856	866	13	simplify	simplify	VERB
taxlaw-2856	866	14	the	the	DET
taxlaw-2856	866	15	structure	structure	NOUN
taxlaw-2856	866	16	by	by	ADP
taxlaw-2856	866	17	preventing	prevent	VERB
taxlaw-2856	866	18	at	at	ADP
taxlaw-2856	866	19	the	the	DET
taxlaw-2856	866	20	outset	outset	NOUN
taxlaw-2856	866	21	the	the	DET
taxlaw-2856	866	22	double	double	ADJ
taxlaw-2856	866	23	taxation	taxation	NOUN
taxlaw-2856	866	24	of	of	ADP
taxlaw-2856	866	25	residents	resident	NOUN
taxlaw-2856	866	26	who	who	PRON
taxlaw-2856	866	27	own	own	VERB
taxlaw-2856	866	28	shares	share	NOUN
taxlaw-2856	866	29	in	in	ADP
taxlaw-2856	866	30	corporations	corporation	NOUN
taxlaw-2856	866	31	with	with	ADP
taxlaw-2856	866	32	domestic	domestic	ADJ
taxlaw-2856	866	33	-	-	PUNCT
taxlaw-2856	866	34	source	source	NOUN
taxlaw-2856	866	35	income	income	NOUN
taxlaw-2856	866	36	and	and	CCONJ
taxlaw-2856	866	37	obviating	obviate	VERB
taxlaw-2856	866	38	the	the	DET
taxlaw-2856	866	39	need	need	NOUN
taxlaw-2856	866	40	for	for	ADP
taxlaw-2856	866	41	a	a	DET
taxlaw-2856	866	42	subsequent	subsequent	ADJ
taxlaw-2856	866	43	mitigation	mitigation	NOUN
taxlaw-2856	866	44	of	of	ADP
taxlaw-2856	866	45	the	the	DET
taxlaw-2856	866	46	double	double	ADJ
taxlaw-2856	866	47	tax	tax	NOUN
taxlaw-2856	866	48	,	,	PUNCT
taxlaw-2856	866	49	as	as	SCONJ
taxlaw-2856	866	50	described	describe	VERB
taxlaw-2856	866	51	in	in	ADP
taxlaw-2856	866	52	subpart	subpart	PROPN
taxlaw-2856	866	53	c	c	NOUN
taxlaw-2856	866	54	,	,	PUNCT
taxlaw-2856	866	55	infra	infra	NOUN
taxlaw-2856	866	56	.	.	PUNCT
taxlaw-2856	867	1	158	158	NUM
taxlaw-2856	867	2	see	see	VERB
taxlaw-2856	867	3	subpart	subpart	NOUN
taxlaw-2856	867	4	c	c	NOUN
taxlaw-2856	867	5	,	,	PUNCT
taxlaw-2856	867	6	infra	infra	NOUN
taxlaw-2856	867	7	.	.	PUNCT
taxlaw-2856	868	1	2017	2017	NUM
taxlaw-2856	868	2	]	]	PUNCT
taxlaw-2856	868	3	the	the	DET
taxlaw-2856	868	4	myth	myth	NOUN
taxlaw-2856	868	5	of	of	ADP
taxlaw-2856	868	6	corporate	corporate	ADJ
taxlaw-2856	868	7	tax	tax	NOUN
taxlaw-2856	868	8	residence	residence	NOUN
taxlaw-2856	868	9	39	39	NUM
taxlaw-2856	868	10	their	their	PRON
taxlaw-2856	868	11	territory	territory	NOUN
taxlaw-2856	868	12	,	,	PUNCT
taxlaw-2856	868	13	and	and	CCONJ
taxlaw-2856	868	14	that	that	SCONJ
taxlaw-2856	868	15	the	the	DET
taxlaw-2856	868	16	united	united	PROPN
taxlaw-2856	868	17	states	states	PROPN
taxlaw-2856	868	18	wishes	wish	VERB
taxlaw-2856	868	19	to	to	PART
taxlaw-2856	868	20	continue	continue	VERB
taxlaw-2856	868	21	its	its	PRON
taxlaw-2856	868	22	policy	policy	NOUN
taxlaw-2856	868	23	of	of	ADP
taxlaw-2856	868	24	mitigating	mitigate	VERB
taxlaw-2856	868	25	double	double	ADJ
taxlaw-2856	868	26	taxation	taxation	NOUN
taxlaw-2856	868	27	by	by	ADP
taxlaw-2856	868	28	permitting	permit	VERB
taxlaw-2856	868	29	a	a	DET
taxlaw-2856	868	30	credit	credit	NOUN
taxlaw-2856	868	31	for	for	ADP
taxlaw-2856	868	32	foreign	foreign	ADJ
taxlaw-2856	868	33	income	income	NOUN
taxlaw-2856	868	34	taxes	taxis	NOUN
taxlaw-2856	868	35	paid	pay	VERB
taxlaw-2856	868	36	by	by	ADP
taxlaw-2856	868	37	u.s	u.s	PROPN
taxlaw-2856	868	38	.	.	PROPN
taxlaw-2856	868	39	residents.159	residents.159	VERB
taxlaw-2856	868	40	each	each	PRON
taxlaw-2856	868	41	of	of	ADP
taxlaw-2856	868	42	these	these	DET
taxlaw-2856	868	43	policies	policy	NOUN
taxlaw-2856	868	44	is	be	AUX
taxlaw-2856	868	45	controversial	controversial	ADJ
taxlaw-2856	868	46	,	,	PUNCT
taxlaw-2856	868	47	and	and	CCONJ
taxlaw-2856	868	48	it	it	PRON
taxlaw-2856	868	49	is	be	AUX
taxlaw-2856	868	50	far	far	ADV
taxlaw-2856	868	51	from	from	ADP
taxlaw-2856	868	52	certain	certain	ADJ
taxlaw-2856	868	53	that	that	SCONJ
taxlaw-2856	868	54	an	an	DET
taxlaw-2856	868	55	ideal	ideal	ADJ
taxlaw-2856	868	56	international	international	ADJ
taxlaw-2856	868	57	tax	tax	NOUN
taxlaw-2856	868	58	regime	regime	NOUN
taxlaw-2856	868	59	would	would	AUX
taxlaw-2856	868	60	retain	retain	VERB
taxlaw-2856	868	61	all	all	PRON
taxlaw-2856	868	62	or	or	CCONJ
taxlaw-2856	868	63	even	even	ADV
taxlaw-2856	868	64	any	any	PRON
taxlaw-2856	868	65	of	of	ADP
taxlaw-2856	868	66	them.160	them.160	NOUN
taxlaw-2856	868	67	however	however	ADV
taxlaw-2856	868	68	,	,	PUNCT
taxlaw-2856	868	69	to	to	PART
taxlaw-2856	868	70	keep	keep	VERB
taxlaw-2856	868	71	the	the	DET
taxlaw-2856	868	72	discussion	discussion	NOUN
taxlaw-2856	868	73	manageable	manageable	ADJ
taxlaw-2856	868	74	and	and	CCONJ
taxlaw-2856	868	75	to	to	PART
taxlaw-2856	868	76	demonstrate	demonstrate	VERB
taxlaw-2856	868	77	how	how	SCONJ
taxlaw-2856	868	78	the	the	DET
taxlaw-2856	868	79	proposed	propose	VERB
taxlaw-2856	868	80	international	international	ADJ
taxlaw-2856	868	81	corporate	corporate	ADJ
taxlaw-2856	868	82	tax	tax	NOUN
taxlaw-2856	868	83	regime	regime	NOUN
taxlaw-2856	868	84	might	might	AUX
taxlaw-2856	868	85	operate	operate	VERB
taxlaw-2856	868	86	under	under	ADP
taxlaw-2856	868	87	the	the	DET
taxlaw-2856	868	88	most	most	ADV
taxlaw-2856	868	89	plausible	plausible	ADJ
taxlaw-2856	868	90	set	set	NOUN
taxlaw-2856	868	91	of	of	ADP
taxlaw-2856	868	92	assumptions	assumption	NOUN
taxlaw-2856	868	93	regarding	regard	VERB
taxlaw-2856	868	94	international	international	ADJ
taxlaw-2856	868	95	tax	tax	NOUN
taxlaw-2856	868	96	policy	policy	NOUN
taxlaw-2856	868	97	that	that	PRON
taxlaw-2856	868	98	one	one	PRON
taxlaw-2856	868	99	can	can	AUX
taxlaw-2856	868	100	make	make	VERB
taxlaw-2856	868	101	at	at	ADP
taxlaw-2856	868	102	this	this	DET
taxlaw-2856	868	103	time	time	NOUN
taxlaw-2856	868	104	,	,	PUNCT
taxlaw-2856	868	105	i	i	PRON
taxlaw-2856	868	106	will	will	AUX
taxlaw-2856	868	107	assume	assume	VERB
taxlaw-2856	868	108	that	that	SCONJ
taxlaw-2856	868	109	the	the	DET
taxlaw-2856	868	110	aforementioned	aforementioned	ADJ
taxlaw-2856	868	111	policies	policy	NOUN
taxlaw-2856	868	112	will	will	AUX
taxlaw-2856	868	113	continue	continue	VERB
taxlaw-2856	868	114	.	.	PUNCT
taxlaw-2856	869	1	the	the	DET
taxlaw-2856	869	2	imposition	imposition	NOUN
taxlaw-2856	869	3	of	of	ADP
taxlaw-2856	869	4	a	a	DET
taxlaw-2856	869	5	corporate	corporate	ADJ
taxlaw-2856	869	6	-	-	PUNCT
taxlaw-2856	869	7	level	level	NOUN
taxlaw-2856	869	8	territorial	territorial	ADJ
taxlaw-2856	869	9	tax	tax	NOUN
taxlaw-2856	869	10	as	as	ADP
taxlaw-2856	869	11	a	a	DET
taxlaw-2856	869	12	means	means	NOUN
taxlaw-2856	869	13	of	of	ADP
taxlaw-2856	869	14	indirectly	indirectly	ADV
taxlaw-2856	869	15	taxing	tax	VERB
taxlaw-2856	869	16	nonresident	nonresident	ADJ
taxlaw-2856	869	17	shareholders	shareholder	NOUN
taxlaw-2856	869	18	complicates	complicate	VERB
taxlaw-2856	869	19	the	the	DET
taxlaw-2856	869	20	taxation	taxation	NOUN
taxlaw-2856	869	21	of	of	ADP
taxlaw-2856	869	22	u.s	u.s	PROPN
taxlaw-2856	869	23	.	.	PROPN
taxlaw-2856	869	24	shareholders	shareholder	NOUN
taxlaw-2856	869	25	.	.	PUNCT
taxlaw-2856	870	1	as	as	SCONJ
taxlaw-2856	870	2	we	we	PRON
taxlaw-2856	870	3	have	have	AUX
taxlaw-2856	870	4	seen	see	VERB
taxlaw-2856	870	5	,	,	PUNCT
taxlaw-2856	870	6	u.s	u.s	PROPN
taxlaw-2856	870	7	.	.	PROPN
taxlaw-2856	870	8	residents	resident	NOUN
taxlaw-2856	870	9	will	will	AUX
taxlaw-2856	870	10	pay	pay	VERB
taxlaw-2856	870	11	tax	tax	NOUN
taxlaw-2856	870	12	on	on	ADP
taxlaw-2856	870	13	the	the	DET
taxlaw-2856	870	14	income	income	NOUN
taxlaw-2856	870	15	derived	derive	VERB
taxlaw-2856	870	16	from	from	ADP
taxlaw-2856	870	17	their	their	PRON
taxlaw-2856	870	18	shareholding	shareholding	NOUN
taxlaw-2856	870	19	(	(	PUNCT
taxlaw-2856	870	20	computed	compute	VERB
taxlaw-2856	870	21	mark	mark	NOUN
taxlaw-2856	870	22	-	-	PUNCT
taxlaw-2856	870	23	to	to	ADP
taxlaw-2856	870	24	-	-	PUNCT
taxlaw-2856	870	25	market	market	NOUN
taxlaw-2856	870	26	,	,	PUNCT
taxlaw-2856	870	27	on	on	ADP
taxlaw-2856	870	28	a	a	DET
taxlaw-2856	870	29	flow	flow	NOUN
taxlaw-2856	870	30	-	-	PUNCT
taxlaw-2856	870	31	through	through	ADP
taxlaw-2856	870	32	basis	basis	NOUN
taxlaw-2856	870	33	,	,	PUNCT
taxlaw-2856	870	34	or	or	CCONJ
taxlaw-2856	870	35	at	at	ADP
taxlaw-2856	870	36	realization	realization	NOUN
taxlaw-2856	870	37	with	with	ADP
taxlaw-2856	870	38	an	an	DET
taxlaw-2856	870	39	interest	interest	NOUN
taxlaw-2856	870	40	charge	charge	NOUN
taxlaw-2856	870	41	)	)	PUNCT
taxlaw-2856	870	42	.	.	PUNCT
taxlaw-2856	871	1	when	when	SCONJ
taxlaw-2856	871	2	the	the	DET
taxlaw-2856	871	3	corporation	corporation	NOUN
taxlaw-2856	871	4	has	have	VERB
taxlaw-2856	871	5	u.s.-source	u.s.-source	ADJ
taxlaw-2856	871	6	income	income	NOUN
taxlaw-2856	871	7	,	,	PUNCT
taxlaw-2856	871	8	the	the	DET
taxlaw-2856	871	9	corporate	corporate	ADJ
taxlaw-2856	871	10	-	-	PUNCT
taxlaw-2856	871	11	level	level	NOUN
taxlaw-2856	871	12	tax	tax	NOUN
taxlaw-2856	871	13	would	would	AUX
taxlaw-2856	871	14	mean	mean	VERB
taxlaw-2856	871	15	that	that	SCONJ
taxlaw-2856	871	16	the	the	DET
taxlaw-2856	871	17	same	same	ADJ
taxlaw-2856	871	18	income	income	NOUN
taxlaw-2856	871	19	would	would	AUX
taxlaw-2856	871	20	be	be	AUX
taxlaw-2856	871	21	subject	subject	ADJ
taxlaw-2856	871	22	to	to	ADP
taxlaw-2856	871	23	double	double	ADJ
taxlaw-2856	871	24	u.s	u.s	PROPN
taxlaw-2856	871	25	.	.	PROPN
taxlaw-2856	871	26	taxation	taxation	NOUN
taxlaw-2856	871	27	.	.	PUNCT
taxlaw-2856	872	1	furthermore	furthermore	ADV
taxlaw-2856	872	2	,	,	PUNCT
taxlaw-2856	872	3	if	if	SCONJ
taxlaw-2856	872	4	the	the	DET
taxlaw-2856	872	5	corporation	corporation	NOUN
taxlaw-2856	872	6	has	have	VERB
taxlaw-2856	872	7	foreign	foreign	ADJ
taxlaw-2856	872	8	-	-	PUNCT
taxlaw-2856	872	9	source	source	NOUN
taxlaw-2856	872	10	income	income	NOUN
taxlaw-2856	872	11	subject	subject	NOUN
taxlaw-2856	872	12	to	to	ADP
taxlaw-2856	872	13	foreign	foreign	ADJ
taxlaw-2856	872	14	income	income	NOUN
taxlaw-2856	872	15	taxes	taxis	NOUN
taxlaw-2856	872	16	,	,	PUNCT
taxlaw-2856	872	17	that	that	DET
taxlaw-2856	872	18	income	income	NOUN
taxlaw-2856	872	19	would	would	AUX
taxlaw-2856	872	20	also	also	ADV
taxlaw-2856	872	21	be	be	AUX
taxlaw-2856	872	22	subject	subject	ADJ
taxlaw-2856	872	23	both	both	CCONJ
taxlaw-2856	872	24	to	to	ADP
taxlaw-2856	872	25	foreign	foreign	ADJ
taxlaw-2856	872	26	tax	tax	NOUN
taxlaw-2856	872	27	(	(	PUNCT
taxlaw-2856	872	28	at	at	ADP
taxlaw-2856	872	29	the	the	DET
taxlaw-2856	872	30	corporate	corporate	ADJ
taxlaw-2856	872	31	level	level	NOUN
taxlaw-2856	872	32	)	)	PUNCT
taxlaw-2856	872	33	and	and	CCONJ
taxlaw-2856	872	34	to	to	ADP
taxlaw-2856	872	35	u.s	u.s	PROPN
taxlaw-2856	872	36	.	.	PROPN
taxlaw-2856	872	37	tax	tax	NOUN
taxlaw-2856	872	38	(	(	PUNCT
taxlaw-2856	872	39	at	at	ADP
taxlaw-2856	872	40	the	the	DET
taxlaw-2856	872	41	shareholder	shareholder	NOUN
taxlaw-2856	872	42	level).161	level).161	ADJ
taxlaw-2856	872	43	consequently	consequently	ADV
taxlaw-2856	872	44	,	,	PUNCT
taxlaw-2856	872	45	u.s	u.s	PROPN
taxlaw-2856	872	46	.	.	PROPN
taxlaw-2856	872	47	shareholders	shareholder	NOUN
taxlaw-2856	872	48	should	should	AUX
taxlaw-2856	872	49	be	be	AUX
taxlaw-2856	872	50	entitled	entitle	VERB
taxlaw-2856	872	51	to	to	ADP
taxlaw-2856	872	52	a	a	DET
taxlaw-2856	872	53	credit	credit	NOUN
taxlaw-2856	872	54	equal	equal	ADJ
taxlaw-2856	872	55	to	to	ADP
taxlaw-2856	872	56	their	their	PRON
taxlaw-2856	872	57	proportionate	proportionate	ADJ
taxlaw-2856	872	58	share	share	NOUN
taxlaw-2856	872	59	of	of	ADP
taxlaw-2856	872	60	the	the	DET
taxlaw-2856	872	61	income	income	NOUN
taxlaw-2856	872	62	tax	tax	NOUN
taxlaw-2856	872	63	,	,	PUNCT
taxlaw-2856	872	64	whether	whether	SCONJ
taxlaw-2856	872	65	u.s	u.s	PROPN
taxlaw-2856	872	66	.	.	PROPN
taxlaw-2856	872	67	or	or	CCONJ
taxlaw-2856	872	68	foreign	foreign	ADJ
taxlaw-2856	872	69	,	,	PUNCT
taxlaw-2856	872	70	incurred	incur	VERB
taxlaw-2856	872	71	by	by	ADP
taxlaw-2856	872	72	the	the	DET
taxlaw-2856	872	73	corporation.162	corporation.162	NOUN
taxlaw-2856	872	74	from	from	ADP
taxlaw-2856	872	75	the	the	DET
taxlaw-2856	872	76	perspective	perspective	NOUN
taxlaw-2856	872	77	of	of	ADP
taxlaw-2856	872	78	shareholders	shareholder	NOUN
taxlaw-2856	872	79	who	who	PRON
taxlaw-2856	872	80	are	be	AUX
taxlaw-2856	872	81	u.s	u.s	PROPN
taxlaw-2856	872	82	.	.	PROPN
taxlaw-2856	872	83	residents	resident	NOUN
taxlaw-2856	872	84	,	,	PUNCT
taxlaw-2856	872	85	this	this	PRON
taxlaw-2856	872	86	would	would	AUX
taxlaw-2856	872	87	effectively	effectively	ADV
taxlaw-2856	872	88	eliminate	eliminate	VERB
taxlaw-2856	872	89	the	the	DET
taxlaw-2856	872	90	corporate	corporate	ADJ
taxlaw-2856	872	91	-	-	PUNCT
taxlaw-2856	872	92	level	level	NOUN
taxlaw-2856	872	93	tax	tax	NOUN
taxlaw-2856	872	94	and	and	CCONJ
taxlaw-2856	872	95	leave	leave	VERB
taxlaw-2856	872	96	only	only	ADV
taxlaw-2856	872	97	the	the	DET
taxlaw-2856	872	98	shareholder	shareholder	NOUN
taxlaw-2856	872	99	-	-	PUNCT
taxlaw-2856	872	100	level	level	NOUN
taxlaw-2856	872	101	tax	tax	NOUN
taxlaw-2856	872	102	.	.	PUNCT
taxlaw-2856	873	1	as	as	SCONJ
taxlaw-2856	873	2	the	the	DET
taxlaw-2856	873	3	credit	credit	NOUN
taxlaw-2856	873	4	is	be	AUX
taxlaw-2856	873	5	indirect	indirect	ADJ
taxlaw-2856	873	6	(	(	PUNCT
taxlaw-2856	873	7	a	a	DET
taxlaw-2856	873	8	shareholder	shareholder	NOUN
taxlaw-2856	873	9	-	-	PUNCT
taxlaw-2856	873	10	level	level	NOUN
taxlaw-2856	873	11	credit	credit	NOUN
taxlaw-2856	873	12	for	for	ADP
taxlaw-2856	873	13	a	a	DET
taxlaw-2856	873	14	corporate	corporate	ADJ
taxlaw-2856	873	15	-	-	PUNCT
taxlaw-2856	873	16	level	level	NOUN
taxlaw-2856	873	17	tax	tax	NOUN
taxlaw-2856	873	18	)	)	PUNCT
taxlaw-2856	873	19	and	and	CCONJ
taxlaw-2856	873	20	is	be	AUX
taxlaw-2856	873	21	available	available	ADJ
taxlaw-2856	873	22	for	for	ADP
taxlaw-2856	873	23	both	both	DET
taxlaw-2856	873	24	u.s	u.s	PROPN
taxlaw-2856	873	25	.	.	PROPN
taxlaw-2856	873	26	and	and	CCONJ
taxlaw-2856	873	27	foreign	foreign	ADJ
taxlaw-2856	873	28	corporate	corporate	ADJ
taxlaw-2856	873	29	-	-	PUNCT
taxlaw-2856	873	30	level	level	NOUN
taxlaw-2856	873	31	income	income	NOUN
taxlaw-2856	873	32	taxes	taxis	NOUN
taxlaw-2856	873	33	,	,	PUNCT
taxlaw-2856	873	34	i	i	PRON
taxlaw-2856	873	35	will	will	AUX
taxlaw-2856	873	36	refer	refer	VERB
taxlaw-2856	873	37	to	to	ADP
taxlaw-2856	873	38	it	it	PRON
taxlaw-2856	873	39	as	as	ADP
taxlaw-2856	873	40	an	an	DET
taxlaw-2856	873	41	indirect	indirect	ADJ
taxlaw-2856	873	42	tax	tax	NOUN
taxlaw-2856	873	43	credit	credit	NOUN
taxlaw-2856	873	44	or	or	CCONJ
taxlaw-2856	873	45	itc	itc	PROPN
taxlaw-2856	873	46	.	.	PUNCT
taxlaw-2856	874	1	on	on	ADP
taxlaw-2856	874	2	a	a	DET
taxlaw-2856	874	3	technical	technical	ADJ
taxlaw-2856	874	4	note	note	NOUN
taxlaw-2856	874	5	,	,	PUNCT
taxlaw-2856	874	6	whenever	whenever	SCONJ
taxlaw-2856	874	7	the	the	DET
taxlaw-2856	874	8	shareholder	shareholder	NOUN
taxlaw-2856	874	9	’s	’s	PART
taxlaw-2856	874	10	income	income	NOUN
taxlaw-2856	874	11	is	be	AUX
taxlaw-2856	874	12	a	a	DET
taxlaw-2856	874	13	function	function	NOUN
taxlaw-2856	874	14	of	of	ADP
taxlaw-2856	874	15	a	a	DET
taxlaw-2856	874	16	shareholder	shareholder	NOUN
taxlaw-2856	874	17	-	-	PUNCT
taxlaw-2856	874	18	level	level	NOUN
taxlaw-2856	874	19	event	event	NOUN
taxlaw-2856	874	20	(	(	PUNCT
taxlaw-2856	874	21	e.g.	e.g.	ADV
taxlaw-2856	874	22	,	,	PUNCT
taxlaw-2856	874	23	change	change	NOUN
taxlaw-2856	874	24	in	in	ADP
taxlaw-2856	874	25	value	value	NOUN
taxlaw-2856	874	26	of	of	ADP
taxlaw-2856	874	27	the	the	DET
taxlaw-2856	874	28	shareholder	shareholder	NOUN
taxlaw-2856	874	29	’s	’s	PART
taxlaw-2856	874	30	shares	share	NOUN
taxlaw-2856	874	31	,	,	PUNCT
taxlaw-2856	874	32	receipt	receipt	NOUN
taxlaw-2856	874	33	of	of	ADP
taxlaw-2856	874	34	a	a	DET
taxlaw-2856	874	35	dividend	dividend	NOUN
taxlaw-2856	874	36	,	,	PUNCT
taxlaw-2856	874	37	or	or	CCONJ
taxlaw-2856	874	38	sale	sale	NOUN
taxlaw-2856	874	39	of	of	ADP
taxlaw-2856	874	40	shares	share	NOUN
taxlaw-2856	874	41	)	)	PUNCT
taxlaw-2856	874	42	,	,	PUNCT
taxlaw-2856	874	43	the	the	DET
taxlaw-2856	874	44	amount	amount	NOUN
taxlaw-2856	874	45	of	of	ADP
taxlaw-2856	874	46	the	the	DET
taxlaw-2856	874	47	itc	itc	PROPN
taxlaw-2856	874	48	would	would	AUX
taxlaw-2856	874	49	need	need	VERB
taxlaw-2856	874	50	to	to	PART
taxlaw-2856	874	51	be	be	AUX
taxlaw-2856	874	52	considered	consider	VERB
taxlaw-2856	874	53	additional	additional	ADJ
taxlaw-2856	874	54	income	income	NOUN
taxlaw-2856	874	55	in	in	ADP
taxlaw-2856	874	56	the	the	DET
taxlaw-2856	874	57	hands	hand	NOUN
taxlaw-2856	874	58	of	of	ADP
taxlaw-2856	874	59	the	the	DET
taxlaw-2856	874	60	shareholder	shareholder	NOUN
taxlaw-2856	874	61	.	.	PUNCT
taxlaw-2856	875	1	the	the	DET
taxlaw-2856	875	2	reason	reason	NOUN
taxlaw-2856	875	3	is	be	AUX
taxlaw-2856	875	4	that	that	SCONJ
taxlaw-2856	875	5	because	because	SCONJ
taxlaw-2856	875	6	the	the	DET
taxlaw-2856	875	7	corporate	corporate	ADJ
taxlaw-2856	875	8	-	-	PUNCT
taxlaw-2856	875	9	level	level	NOUN
taxlaw-2856	875	10	tax	tax	NOUN
taxlaw-2856	875	11	presumably	presumably	ADV
taxlaw-2856	875	12	reduces	reduce	VERB
taxlaw-2856	875	13	the	the	DET
taxlaw-2856	875	14	value	value	NOUN
taxlaw-2856	875	15	of	of	ADP
taxlaw-2856	875	16	the	the	DET
taxlaw-2856	875	17	shares	share	NOUN
taxlaw-2856	875	18	,	,	PUNCT
taxlaw-2856	875	19	the	the	DET
taxlaw-2856	875	20	taxpayer	taxpayer	NOUN
taxlaw-2856	875	21	receives	receive	VERB
taxlaw-2856	875	22	an	an	DET
taxlaw-2856	875	23	implicit	implicit	ADJ
taxlaw-2856	875	24	deduction	deduction	NOUN
taxlaw-2856	875	25	for	for	ADP
taxlaw-2856	875	26	tax	tax	NOUN
taxlaw-2856	875	27	paid	pay	VERB
taxlaw-2856	875	28	by	by	ADP
taxlaw-2856	875	29	the	the	DET
taxlaw-2856	875	30	corporation	corporation	NOUN
taxlaw-2856	875	31	.	.	PUNCT
taxlaw-2856	876	1	a	a	DET
taxlaw-2856	876	2	credit	credit	NOUN
taxlaw-2856	876	3	in	in	ADP
taxlaw-2856	876	4	addition	addition	NOUN
taxlaw-2856	876	5	to	to	ADP
taxlaw-2856	876	6	the	the	DET
taxlaw-2856	876	7	deduction	deduction	NOUN
taxlaw-2856	876	8	159	159	NUM
taxlaw-2856	876	9	i.r.c	i.r.c	NOUN
taxlaw-2856	876	10	.	.	PUNCT
taxlaw-2856	877	1	§	§	PROPN
taxlaw-2856	877	2	901	901	NUM
taxlaw-2856	877	3	.	.	PUNCT
taxlaw-2856	877	4	160	160	NUM
taxlaw-2856	877	5	with	with	ADP
taxlaw-2856	877	6	regard	regard	NOUN
taxlaw-2856	877	7	to	to	ADP
taxlaw-2856	877	8	the	the	DET
taxlaw-2856	877	9	taxing	tax	VERB
taxlaw-2856	877	10	the	the	DET
taxlaw-2856	877	11	domestic	domestic	ADJ
taxlaw-2856	877	12	source	source	NOUN
taxlaw-2856	877	13	income	income	NOUN
taxlaw-2856	877	14	of	of	ADP
taxlaw-2856	877	15	nonresidents	nonresident	NOUN
taxlaw-2856	877	16	,	,	PUNCT
taxlaw-2856	877	17	see	see	VERB
taxlaw-2856	877	18	note	note	NOUN
taxlaw-2856	877	19	140	140	NUM
taxlaw-2856	877	20	,	,	PUNCT
taxlaw-2856	877	21	supra	supra	PROPN
taxlaw-2856	877	22	.	.	PUNCT
taxlaw-2856	878	1	with	with	ADP
taxlaw-2856	878	2	regard	regard	NOUN
taxlaw-2856	878	3	to	to	ADP
taxlaw-2856	878	4	the	the	DET
taxlaw-2856	878	5	foreign	foreign	ADJ
taxlaw-2856	878	6	tax	tax	NOUN
taxlaw-2856	878	7	credit	credit	NOUN
taxlaw-2856	878	8	,	,	PUNCT
taxlaw-2856	878	9	it	it	PRON
taxlaw-2856	878	10	is	be	AUX
taxlaw-2856	878	11	arguable	arguable	ADJ
taxlaw-2856	878	12	that	that	SCONJ
taxlaw-2856	878	13	foreign	foreign	ADJ
taxlaw-2856	878	14	income	income	NOUN
taxlaw-2856	878	15	taxes	taxis	NOUN
taxlaw-2856	878	16	are	be	AUX
taxlaw-2856	878	17	properly	properly	ADV
taxlaw-2856	878	18	viewed	view	VERB
taxlaw-2856	878	19	as	as	ADP
taxlaw-2856	878	20	an	an	DET
taxlaw-2856	878	21	expense	expense	NOUN
taxlaw-2856	878	22	of	of	ADP
taxlaw-2856	878	23	operating	operate	VERB
taxlaw-2856	878	24	in	in	ADP
taxlaw-2856	878	25	foreign	foreign	ADJ
taxlaw-2856	878	26	countries	country	NOUN
taxlaw-2856	878	27	and	and	CCONJ
taxlaw-2856	878	28	thus	thus	ADV
taxlaw-2856	878	29	do	do	AUX
taxlaw-2856	878	30	not	not	PART
taxlaw-2856	878	31	create	create	VERB
taxlaw-2856	878	32	a	a	DET
taxlaw-2856	878	33	problem	problem	NOUN
taxlaw-2856	878	34	of	of	ADP
taxlaw-2856	878	35	double	double	ADJ
taxlaw-2856	878	36	taxation	taxation	NOUN
taxlaw-2856	878	37	.	.	PUNCT
taxlaw-2856	879	1	see	see	VERB
taxlaw-2856	879	2	,	,	PUNCT
taxlaw-2856	879	3	e.g.	e.g.	ADV
taxlaw-2856	879	4	,	,	PUNCT
taxlaw-2856	879	5	shaviro	shaviro	ADJ
taxlaw-2856	879	6	,	,	PUNCT
taxlaw-2856	879	7	fixing	fix	VERB
taxlaw-2856	879	8	,	,	PUNCT
taxlaw-2856	879	9	supra	supra	PROPN
taxlaw-2856	879	10	note	note	PROPN
taxlaw-2856	879	11	25	25	NUM
taxlaw-2856	879	12	,	,	PUNCT
taxlaw-2856	879	13	at	at	ADP
taxlaw-2856	879	14	68	68	NUM
taxlaw-2856	879	15	;	;	PUNCT
taxlaw-2856	879	16	daniel	daniel	PROPN
taxlaw-2856	879	17	shaviro	shaviro	PROPN
taxlaw-2856	879	18	,	,	PUNCT
taxlaw-2856	879	19	the	the	DET
taxlaw-2856	879	20	case	case	NOUN
taxlaw-2856	879	21	against	against	ADP
taxlaw-2856	879	22	foreign	foreign	ADJ
taxlaw-2856	879	23	tax	tax	NOUN
taxlaw-2856	879	24	credits	credit	NOUN
taxlaw-2856	879	25	,	,	PUNCT
taxlaw-2856	879	26	3	3	NUM
taxlaw-2856	879	27	j.	j.	NOUN
taxlaw-2856	879	28	of	of	ADP
taxlaw-2856	879	29	legal	legal	ADJ
taxlaw-2856	879	30	analysis	analysis	NOUN
taxlaw-2856	880	1	65	65	NUM
taxlaw-2856	880	2	(	(	PUNCT
taxlaw-2856	880	3	2011	2011	NUM
taxlaw-2856	880	4	)	)	PUNCT
taxlaw-2856	880	5	.	.	PUNCT
taxlaw-2856	881	1	see	see	VERB
taxlaw-2856	881	2	also	also	ADV
taxlaw-2856	881	3	isenbergh	isenbergh	NOUN
taxlaw-2856	881	4	,	,	PUNCT
taxlaw-2856	881	5	supra	supra	PROPN
taxlaw-2856	881	6	note	note	NOUN
taxlaw-2856	881	7	152	152	NUM
taxlaw-2856	881	8	,	,	PUNCT
taxlaw-2856	881	9	at	at	ADP
taxlaw-2856	881	10	134	134	NUM
taxlaw-2856	881	11	(	(	PUNCT
taxlaw-2856	881	12	“	"	PUNCT
taxlaw-2856	881	13	the	the	DET
taxlaw-2856	881	14	only	only	ADJ
taxlaw-2856	881	15	allowance	allowance	NOUN
taxlaw-2856	881	16	for	for	ADP
taxlaw-2856	881	17	foreign	foreign	ADJ
taxlaw-2856	881	18	income	income	NOUN
taxlaw-2856	881	19	taxes	taxis	NOUN
taxlaw-2856	881	20	in	in	ADP
taxlaw-2856	881	21	the	the	DET
taxlaw-2856	881	22	1913	1913	NUM
taxlaw-2856	881	23	income	income	NOUN
taxlaw-2856	881	24	tax	tax	NOUN
taxlaw-2856	881	25	law	law	NOUN
taxlaw-2856	881	26	was	be	AUX
taxlaw-2856	881	27	a	a	DET
taxlaw-2856	881	28	deduction	deduction	NOUN
taxlaw-2856	881	29	for	for	ADP
taxlaw-2856	881	30	taxes	taxis	NOUN
taxlaw-2856	881	31	paid	pay	VERB
taxlaw-2856	881	32	to	to	ADP
taxlaw-2856	881	33	foreign	foreign	ADJ
taxlaw-2856	881	34	governments	government	NOUN
taxlaw-2856	881	35	as	as	ADP
taxlaw-2856	881	36	a	a	DET
taxlaw-2856	881	37	cost	cost	NOUN
taxlaw-2856	881	38	of	of	ADP
taxlaw-2856	881	39	doing	do	VERB
taxlaw-2856	881	40	business	business	NOUN
taxlaw-2856	881	41	.	.	PUNCT
taxlaw-2856	881	42	”	"	PUNCT
taxlaw-2856	881	43	)	)	PUNCT
taxlaw-2856	881	44	.	.	PUNCT
taxlaw-2856	882	1	nevertheless	nevertheless	ADV
taxlaw-2856	882	2	,	,	PUNCT
taxlaw-2856	882	3	as	as	SCONJ
taxlaw-2856	882	4	noted	note	VERB
taxlaw-2856	882	5	by	by	ADP
taxlaw-2856	882	6	shaviro	shaviro	NOUN
taxlaw-2856	882	7	,	,	PUNCT
taxlaw-2856	882	8	“	"	PUNCT
taxlaw-2856	882	9	[	[	X
taxlaw-2856	882	10	p]erhaps	p]erhap	VERB
taxlaw-2856	882	11	no	no	DET
taxlaw-2856	882	12	feature	feature	NOUN
taxlaw-2856	882	13	of	of	ADP
taxlaw-2856	882	14	modern	modern	ADJ
taxlaw-2856	882	15	income	income	NOUN
taxlaw-2856	882	16	tax	tax	NOUN
taxlaw-2856	882	17	systems	system	NOUN
taxlaw-2856	882	18	has	have	AUX
taxlaw-2856	882	19	gained	gain	VERB
taxlaw-2856	882	20	such	such	ADJ
taxlaw-2856	882	21	consistent	consistent	ADJ
taxlaw-2856	882	22	…	…	PUNCT
taxlaw-2856	882	23	approval	approval	NOUN
taxlaw-2856	882	24	from	from	ADP
taxlaw-2856	882	25	commentators	commentator	NOUN
taxlaw-2856	882	26	as	as	ADP
taxlaw-2856	882	27	the	the	DET
taxlaw-2856	882	28	foreign	foreign	ADJ
taxlaw-2856	882	29	tax	tax	NOUN
taxlaw-2856	882	30	credit	credit	NOUN
taxlaw-2856	882	31	.	.	PUNCT
taxlaw-2856	882	32	”	"	PUNCT
taxlaw-2856	883	1	daniel	daniel	PROPN
taxlaw-2856	883	2	n.	n.	PROPN
taxlaw-2856	883	3	shaviro	shaviro	PROPN
taxlaw-2856	883	4	,	,	PUNCT
taxlaw-2856	883	5	rethinking	rethink	VERB
taxlaw-2856	883	6	foreign	foreign	ADJ
taxlaw-2856	883	7	tax	tax	NOUN
taxlaw-2856	883	8	creditability	creditability	NOUN
taxlaw-2856	883	9	,	,	PUNCT
taxlaw-2856	883	10	63	63	NUM
taxlaw-2856	883	11	nat’l	nat’l	NOUN
taxlaw-2856	883	12	tax	tax	NOUN
taxlaw-2856	883	13	j.	j.	PROPN
taxlaw-2856	883	14	709	709	NUM
taxlaw-2856	883	15	,	,	PUNCT
taxlaw-2856	883	16	709	709	NUM
taxlaw-2856	883	17	(	(	PUNCT
taxlaw-2856	883	18	2010	2010	NUM
taxlaw-2856	883	19	)	)	PUNCT
taxlaw-2856	883	20	.	.	PUNCT
taxlaw-2856	884	1	161	161	NUM
taxlaw-2856	884	2	as	as	SCONJ
taxlaw-2856	884	3	noted	note	VERB
taxlaw-2856	884	4	,	,	PUNCT
taxlaw-2856	884	5	this	this	DET
taxlaw-2856	884	6	subpart	subpart	NOUN
taxlaw-2856	884	7	will	will	AUX
taxlaw-2856	884	8	proceed	proceed	VERB
taxlaw-2856	884	9	from	from	ADP
taxlaw-2856	884	10	the	the	DET
taxlaw-2856	884	11	assumption	assumption	NOUN
taxlaw-2856	884	12	that	that	SCONJ
taxlaw-2856	884	13	u.s	u.s	PROPN
taxlaw-2856	884	14	.	.	PROPN
taxlaw-2856	884	15	tax	tax	NOUN
taxlaw-2856	884	16	policy	policy	NOUN
taxlaw-2856	884	17	continues	continue	VERB
taxlaw-2856	884	18	to	to	PART
taxlaw-2856	884	19	view	view	VERB
taxlaw-2856	884	20	the	the	DET
taxlaw-2856	884	21	imposition	imposition	NOUN
taxlaw-2856	884	22	of	of	ADP
taxlaw-2856	884	23	tax	tax	NOUN
taxlaw-2856	884	24	both	both	CCONJ
taxlaw-2856	884	25	by	by	ADP
taxlaw-2856	884	26	the	the	DET
taxlaw-2856	884	27	source	source	NOUN
taxlaw-2856	884	28	country	country	NOUN
taxlaw-2856	884	29	and	and	CCONJ
taxlaw-2856	884	30	by	by	ADP
taxlaw-2856	884	31	the	the	DET
taxlaw-2856	884	32	country	country	NOUN
taxlaw-2856	884	33	of	of	ADP
taxlaw-2856	884	34	residence	residence	NOUN
taxlaw-2856	884	35	as	as	ADP
taxlaw-2856	884	36	an	an	DET
taxlaw-2856	884	37	inappropriate	inappropriate	ADJ
taxlaw-2856	884	38	double	double	ADJ
taxlaw-2856	884	39	tax	tax	NOUN
taxlaw-2856	884	40	.	.	PUNCT
taxlaw-2856	885	1	162	162	NUM
taxlaw-2856	885	2	as	as	SCONJ
taxlaw-2856	885	3	tax	tax	NOUN
taxlaw-2856	885	4	liability	liability	NOUN
taxlaw-2856	885	5	is	be	AUX
taxlaw-2856	885	6	ordinarily	ordinarily	ADV
taxlaw-2856	885	7	computed	compute	VERB
taxlaw-2856	885	8	on	on	ADP
taxlaw-2856	885	9	an	an	DET
taxlaw-2856	885	10	annual	annual	ADJ
taxlaw-2856	885	11	basis	basis	NOUN
taxlaw-2856	885	12	,	,	PUNCT
taxlaw-2856	885	13	i	i	PRON
taxlaw-2856	885	14	would	would	AUX
taxlaw-2856	885	15	suggest	suggest	VERB
taxlaw-2856	885	16	that	that	SCONJ
taxlaw-2856	885	17	shareholders	shareholder	NOUN
taxlaw-2856	885	18	who	who	PRON
taxlaw-2856	885	19	acquired	acquire	VERB
taxlaw-2856	885	20	or	or	CCONJ
taxlaw-2856	885	21	disposed	dispose	VERB
taxlaw-2856	885	22	of	of	ADP
taxlaw-2856	885	23	shares	share	NOUN
taxlaw-2856	885	24	during	during	ADP
taxlaw-2856	885	25	the	the	DET
taxlaw-2856	885	26	course	course	NOUN
taxlaw-2856	885	27	of	of	ADP
taxlaw-2856	885	28	a	a	DET
taxlaw-2856	885	29	year	year	NOUN
taxlaw-2856	885	30	be	be	AUX
taxlaw-2856	885	31	entitled	entitle	VERB
taxlaw-2856	885	32	to	to	ADP
taxlaw-2856	885	33	a	a	DET
taxlaw-2856	885	34	proportionate	proportionate	ADJ
taxlaw-2856	885	35	share	share	NOUN
taxlaw-2856	885	36	of	of	ADP
taxlaw-2856	885	37	the	the	DET
taxlaw-2856	885	38	credit	credit	NOUN
taxlaw-2856	885	39	to	to	PART
taxlaw-2856	885	40	which	which	PRON
taxlaw-2856	885	41	they	they	PRON
taxlaw-2856	885	42	would	would	AUX
taxlaw-2856	885	43	otherwise	otherwise	ADV
taxlaw-2856	885	44	be	be	AUX
taxlaw-2856	885	45	entitled	entitle	VERB
taxlaw-2856	885	46	.	.	PUNCT
taxlaw-2856	886	1	for	for	ADP
taxlaw-2856	886	2	example	example	NOUN
taxlaw-2856	886	3	,	,	PUNCT
taxlaw-2856	886	4	assume	assume	VERB
taxlaw-2856	886	5	that	that	SCONJ
taxlaw-2856	886	6	a	a	DET
taxlaw-2856	886	7	u.s	u.s	PROPN
taxlaw-2856	886	8	.	.	PROPN
taxlaw-2856	886	9	resident	resident	NOUN
taxlaw-2856	886	10	purchases	purchase	VERB
taxlaw-2856	886	11	20	20	NUM
taxlaw-2856	886	12	%	%	NOUN
taxlaw-2856	886	13	of	of	ADP
taxlaw-2856	886	14	the	the	DET
taxlaw-2856	886	15	shares	share	NOUN
taxlaw-2856	886	16	on	on	ADP
taxlaw-2856	886	17	april	april	PROPN
taxlaw-2856	886	18	1	1	NUM
taxlaw-2856	886	19	and	and	CCONJ
taxlaw-2856	886	20	an	an	DET
taxlaw-2856	886	21	additional	additional	ADJ
taxlaw-2856	886	22	15	15	NUM
taxlaw-2856	886	23	%	%	NOUN
taxlaw-2856	886	24	of	of	ADP
taxlaw-2856	886	25	the	the	DET
taxlaw-2856	886	26	shares	share	NOUN
taxlaw-2856	886	27	on	on	ADP
taxlaw-2856	886	28	september	september	PROPN
taxlaw-2856	886	29	1	1	NUM
taxlaw-2856	886	30	and	and	CCONJ
taxlaw-2856	886	31	that	that	SCONJ
taxlaw-2856	886	32	the	the	DET
taxlaw-2856	886	33	corporation	corporation	NOUN
taxlaw-2856	886	34	incurred	incur	VERB
taxlaw-2856	886	35	income	income	NOUN
taxlaw-2856	886	36	tax	tax	NOUN
taxlaw-2856	886	37	liability	liability	NOUN
taxlaw-2856	886	38	(	(	PUNCT
taxlaw-2856	887	1	both	both	CCONJ
taxlaw-2856	887	2	u.s	u.s	PROPN
taxlaw-2856	887	3	.	.	PROPN
taxlaw-2856	887	4	and	and	CCONJ
taxlaw-2856	887	5	foreign	foreign	ADJ
taxlaw-2856	887	6	)	)	PUNCT
taxlaw-2856	887	7	of	of	ADP
taxlaw-2856	887	8	$	$	SYM
taxlaw-2856	887	9	500,000	500,000	NUM
taxlaw-2856	887	10	.	.	PUNCT
taxlaw-2856	888	1	the	the	DET
taxlaw-2856	888	2	shareholder	shareholder	NOUN
taxlaw-2856	888	3	’s	’s	PART
taxlaw-2856	888	4	foreign	foreign	ADJ
taxlaw-2856	888	5	tax	tax	NOUN
taxlaw-2856	888	6	credit	credit	NOUN
taxlaw-2856	888	7	would	would	AUX
taxlaw-2856	888	8	equal	equal	VERB
taxlaw-2856	888	9	$	$	SYM
taxlaw-2856	888	10	500,000	500,000	NUM
taxlaw-2856	888	11	x	x	SYM
taxlaw-2856	889	1	[	[	X
taxlaw-2856	889	2	(	(	PUNCT
taxlaw-2856	889	3	20	20	NUM
taxlaw-2856	889	4	%	%	NOUN
taxlaw-2856	889	5	x	x	SYM
taxlaw-2856	889	6	9/12	9/12	NUM
taxlaw-2856	889	7	)	)	PUNCT
taxlaw-2856	889	8	+	+	CCONJ
taxlaw-2856	889	9	(	(	PUNCT
taxlaw-2856	889	10	15	15	NUM
taxlaw-2856	889	11	%	%	NOUN
taxlaw-2856	889	12	x	x	SYM
taxlaw-2856	889	13	4/12	4/12	NUM
taxlaw-2856	889	14	)	)	PUNCT
taxlaw-2856	889	15	]	]	PUNCT
taxlaw-2856	890	1	=	=	PUNCT
taxlaw-2856	890	2	$	$	SYM
taxlaw-2856	890	3	100,000	100,000	NUM
taxlaw-2856	890	4	.	.	PUNCT
taxlaw-2856	891	1	40	40	NUM
taxlaw-2856	891	2	columbia	columbia	PROPN
taxlaw-2856	891	3	journal	journal	PROPN
taxlaw-2856	891	4	of	of	ADP
taxlaw-2856	891	5	tax	tax	NOUN
taxlaw-2856	891	6	law	law	NOUN
taxlaw-2856	891	7	[	[	X
taxlaw-2856	891	8	vol.9:5	vol.9:5	NOUN
taxlaw-2856	891	9	would	would	AUX
taxlaw-2856	891	10	overcompensate	overcompensate	VERB
taxlaw-2856	891	11	the	the	DET
taxlaw-2856	891	12	shareholder	shareholder	NOUN
taxlaw-2856	891	13	for	for	ADP
taxlaw-2856	891	14	the	the	DET
taxlaw-2856	891	15	corporate	corporate	ADJ
taxlaw-2856	891	16	-	-	PUNCT
taxlaw-2856	891	17	level	level	NOUN
taxlaw-2856	891	18	tax	tax	NOUN
taxlaw-2856	891	19	.	.	PUNCT
taxlaw-2856	892	1	163	163	NUM
taxlaw-2856	892	2	to	to	PART
taxlaw-2856	892	3	avoid	avoid	VERB
taxlaw-2856	892	4	overcompensation	overcompensation	NOUN
taxlaw-2856	892	5	,	,	PUNCT
taxlaw-2856	892	6	we	we	PRON
taxlaw-2856	892	7	need	need	VERB
taxlaw-2856	892	8	to	to	PART
taxlaw-2856	892	9	eliminate	eliminate	VERB
taxlaw-2856	892	10	the	the	DET
taxlaw-2856	892	11	deduction	deduction	NOUN
taxlaw-2856	892	12	before	before	ADP
taxlaw-2856	892	13	granting	grant	VERB
taxlaw-2856	892	14	the	the	DET
taxlaw-2856	892	15	credit	credit	NOUN
taxlaw-2856	892	16	.	.	PUNCT
taxlaw-2856	893	1	the	the	DET
taxlaw-2856	893	2	same	same	ADJ
taxlaw-2856	893	3	issue	issue	NOUN
taxlaw-2856	893	4	arises	arise	VERB
taxlaw-2856	893	5	under	under	ADP
taxlaw-2856	893	6	current	current	ADJ
taxlaw-2856	893	7	law	law	NOUN
taxlaw-2856	893	8	when	when	SCONJ
taxlaw-2856	893	9	a	a	DET
taxlaw-2856	893	10	domestic	domestic	ADJ
taxlaw-2856	893	11	corporation	corporation	NOUN
taxlaw-2856	893	12	claims	claim	VERB
taxlaw-2856	893	13	a	a	DET
taxlaw-2856	893	14	credit	credit	NOUN
taxlaw-2856	893	15	for	for	ADP
taxlaw-2856	893	16	foreign	foreign	ADJ
taxlaw-2856	893	17	taxes	taxis	NOUN
taxlaw-2856	893	18	paid	pay	VERB
taxlaw-2856	893	19	by	by	ADP
taxlaw-2856	893	20	another	another	DET
taxlaw-2856	893	21	corporation	corporation	NOUN
taxlaw-2856	893	22	in	in	ADP
taxlaw-2856	893	23	which	which	PRON
taxlaw-2856	893	24	it	it	PRON
taxlaw-2856	893	25	owns	own	VERB
taxlaw-2856	893	26	stock	stock	NOUN
taxlaw-2856	893	27	and	and	CCONJ
taxlaw-2856	893	28	from	from	ADP
taxlaw-2856	893	29	which	which	PRON
taxlaw-2856	893	30	it	it	PRON
taxlaw-2856	893	31	receives	receive	VERB
taxlaw-2856	893	32	a	a	DET
taxlaw-2856	893	33	taxable	taxable	ADJ
taxlaw-2856	893	34	dividend.164	dividend.164	NOUN
taxlaw-2856	893	35	i.r.c	i.r.c	NOUN
taxlaw-2856	893	36	.	.	PUNCT
taxlaw-2856	894	1	§	§	PROPN
taxlaw-2856	894	2	78	78	NUM
taxlaw-2856	894	3	provides	provide	VERB
taxlaw-2856	894	4	that	that	SCONJ
taxlaw-2856	894	5	in	in	ADP
taxlaw-2856	894	6	such	such	DET
taxlaw-2856	894	7	a	a	DET
taxlaw-2856	894	8	case	case	NOUN
taxlaw-2856	894	9	,	,	PUNCT
taxlaw-2856	894	10	an	an	DET
taxlaw-2856	894	11	amount	amount	NOUN
taxlaw-2856	894	12	equal	equal	ADJ
taxlaw-2856	894	13	to	to	ADP
taxlaw-2856	894	14	the	the	DET
taxlaw-2856	894	15	claimed	claim	VERB
taxlaw-2856	894	16	credit	credit	NOUN
taxlaw-2856	894	17	will	will	AUX
taxlaw-2856	894	18	constitute	constitute	VERB
taxlaw-2856	894	19	income	income	NOUN
taxlaw-2856	894	20	in	in	ADP
taxlaw-2856	894	21	the	the	DET
taxlaw-2856	894	22	hands	hand	NOUN
taxlaw-2856	894	23	of	of	ADP
taxlaw-2856	894	24	the	the	DET
taxlaw-2856	894	25	domestic	domestic	ADJ
taxlaw-2856	894	26	corporation	corporation	NOUN
taxlaw-2856	894	27	.	.	PUNCT
taxlaw-2856	895	1	although	although	SCONJ
taxlaw-2856	895	2	the	the	DET
taxlaw-2856	895	3	framework	framework	NOUN
taxlaw-2856	895	4	within	within	ADP
taxlaw-2856	895	5	which	which	PRON
taxlaw-2856	895	6	§	§	PROPN
taxlaw-2856	895	7	78	78	NUM
taxlaw-2856	895	8	operates	operate	VERB
taxlaw-2856	895	9	is	be	AUX
taxlaw-2856	895	10	different	different	ADJ
taxlaw-2856	895	11	from	from	ADP
taxlaw-2856	895	12	that	that	PRON
taxlaw-2856	895	13	of	of	ADP
taxlaw-2856	895	14	this	this	DET
taxlaw-2856	895	15	article	article	NOUN
taxlaw-2856	895	16	’s	’s	PART
taxlaw-2856	895	17	proposal	proposal	NOUN
taxlaw-2856	895	18	,	,	PUNCT
taxlaw-2856	895	19	the	the	DET
taxlaw-2856	895	20	method	method	NOUN
taxlaw-2856	895	21	adopted	adopt	VERB
taxlaw-2856	895	22	by	by	ADP
taxlaw-2856	895	23	§	§	PROPN
taxlaw-2856	895	24	78	78	NUM
taxlaw-2856	895	25	is	be	AUX
taxlaw-2856	895	26	the	the	DET
taxlaw-2856	895	27	simplest	simple	ADJ
taxlaw-2856	895	28	way	way	NOUN
taxlaw-2856	895	29	to	to	ADP
taxlaw-2856	895	30	“	"	PUNCT
taxlaw-2856	895	31	gross	gross	ADJ
taxlaw-2856	895	32	up	up	ADP
taxlaw-2856	895	33	”	"	PUNCT
taxlaw-2856	895	34	the	the	DET
taxlaw-2856	895	35	income.165	income.165	PROPN
taxlaw-2856	895	36	therefore	therefore	ADV
taxlaw-2856	895	37	,	,	PUNCT
taxlaw-2856	895	38	i	i	PRON
taxlaw-2856	895	39	would	would	AUX
taxlaw-2856	895	40	propose	propose	VERB
taxlaw-2856	895	41	that	that	SCONJ
taxlaw-2856	895	42	,	,	PUNCT
taxlaw-2856	895	43	whenever	whenever	SCONJ
taxlaw-2856	895	44	a	a	DET
taxlaw-2856	895	45	shareholder	shareholder	NOUN
taxlaw-2856	895	46	’s	’s	PART
taxlaw-2856	895	47	taxable	taxable	ADJ
taxlaw-2856	895	48	income	income	NOUN
taxlaw-2856	895	49	is	be	AUX
taxlaw-2856	895	50	the	the	DET
taxlaw-2856	895	51	function	function	NOUN
taxlaw-2856	895	52	of	of	ADP
taxlaw-2856	895	53	a	a	DET
taxlaw-2856	895	54	shareholder	shareholder	NOUN
taxlaw-2856	895	55	-	-	PUNCT
taxlaw-2856	895	56	level	level	NOUN
taxlaw-2856	895	57	event	event	NOUN
taxlaw-2856	895	58	,	,	PUNCT
taxlaw-2856	895	59	the	the	DET
taxlaw-2856	895	60	itc	itc	PROPN
taxlaw-2856	895	61	constitute	constitute	VERB
taxlaw-2856	895	62	income	income	NOUN
taxlaw-2856	895	63	in	in	ADP
taxlaw-2856	895	64	hands	hand	NOUN
taxlaw-2856	895	65	of	of	ADP
taxlaw-2856	895	66	the	the	DET
taxlaw-2856	895	67	individual	individual	NOUN
taxlaw-2856	895	68	claiming	claim	VERB
taxlaw-2856	895	69	the	the	DET
taxlaw-2856	895	70	credit.166	credit.166	NOUN
taxlaw-2856	895	71	to	to	PART
taxlaw-2856	895	72	demonstrate	demonstrate	VERB
taxlaw-2856	895	73	,	,	PUNCT
taxlaw-2856	895	74	assume	assume	VERB
taxlaw-2856	895	75	that	that	SCONJ
taxlaw-2856	895	76	pat	pat	PROPN
taxlaw-2856	895	77	,	,	PUNCT
taxlaw-2856	895	78	a	a	DET
taxlaw-2856	895	79	u.s	u.s	PROPN
taxlaw-2856	895	80	.	.	PROPN
taxlaw-2856	895	81	resident	resident	PROPN
taxlaw-2856	895	82	subject	subject	NOUN
taxlaw-2856	895	83	to	to	ADP
taxlaw-2856	895	84	a	a	DET
taxlaw-2856	895	85	tax	tax	NOUN
taxlaw-2856	895	86	rate	rate	NOUN
taxlaw-2856	895	87	of	of	ADP
taxlaw-2856	895	88	40	40	NUM
taxlaw-2856	895	89	%	%	NOUN
taxlaw-2856	895	90	,	,	PUNCT
taxlaw-2856	895	91	owns	own	VERB
taxlaw-2856	895	92	100,000	100,000	NUM
taxlaw-2856	895	93	out	out	ADP
taxlaw-2856	895	94	of	of	ADP
taxlaw-2856	895	95	abc	abc	PROPN
taxlaw-2856	895	96	corp	corp	PROPN
taxlaw-2856	895	97	’s	’s	PART
taxlaw-2856	895	98	10,000,000	10,000,000	NUM
taxlaw-2856	895	99	outstanding	outstanding	ADJ
taxlaw-2856	895	100	shares	share	NOUN
taxlaw-2856	895	101	.	.	PUNCT
taxlaw-2856	896	1	during	during	ADP
taxlaw-2856	896	2	the	the	DET
taxlaw-2856	896	3	year	year	NOUN
taxlaw-2856	896	4	in	in	ADP
taxlaw-2856	896	5	question	question	NOUN
taxlaw-2856	896	6	,	,	PUNCT
taxlaw-2856	896	7	the	the	DET
taxlaw-2856	896	8	market	market	NOUN
taxlaw-2856	896	9	price	price	NOUN
taxlaw-2856	896	10	of	of	ADP
taxlaw-2856	896	11	abc	abc	PROPN
taxlaw-2856	896	12	shares	share	NOUN
taxlaw-2856	896	13	rose	rise	VERB
taxlaw-2856	896	14	from	from	ADP
taxlaw-2856	896	15	$	$	SYM
taxlaw-2856	896	16	50	50	NUM
taxlaw-2856	896	17	a	a	DET
taxlaw-2856	896	18	share	share	NOUN
taxlaw-2856	896	19	to	to	ADP
taxlaw-2856	896	20	$	$	SYM
taxlaw-2856	896	21	58	58	NUM
taxlaw-2856	896	22	a	a	DET
taxlaw-2856	896	23	share	share	NOUN
taxlaw-2856	896	24	,	,	PUNCT
taxlaw-2856	896	25	and	and	CCONJ
taxlaw-2856	896	26	abc	abc	PROPN
taxlaw-2856	896	27	paid	pay	VERB
taxlaw-2856	896	28	income	income	NOUN
taxlaw-2856	896	29	tax	tax	NOUN
taxlaw-2856	896	30	,	,	PUNCT
taxlaw-2856	896	31	both	both	CCONJ
taxlaw-2856	896	32	u.s	u.s	PROPN
taxlaw-2856	896	33	.	.	PROPN
taxlaw-2856	896	34	and	and	CCONJ
taxlaw-2856	896	35	foreign	foreign	ADJ
taxlaw-2856	896	36	,	,	PUNCT
taxlaw-2856	896	37	of	of	ADP
taxlaw-2856	896	38	$	$	SYM
taxlaw-2856	896	39	15,000,000	15,000,000	NUM
taxlaw-2856	896	40	.	.	PUNCT
taxlaw-2856	897	1	the	the	DET
taxlaw-2856	897	2	computation	computation	NOUN
taxlaw-2856	897	3	of	of	ADP
taxlaw-2856	897	4	pat	pat	PROPN
taxlaw-2856	897	5	’s	’s	PART
taxlaw-2856	897	6	u.s	u.s	PROPN
taxlaw-2856	897	7	.	.	PROPN
taxlaw-2856	897	8	tax	tax	NOUN
taxlaw-2856	897	9	liability	liability	NOUN
taxlaw-2856	897	10	would	would	AUX
taxlaw-2856	897	11	be	be	AUX
taxlaw-2856	897	12	as	as	SCONJ
taxlaw-2856	897	13	follows	follow	VERB
taxlaw-2856	897	14	:	:	PUNCT
taxlaw-2856	897	15	(	(	PUNCT
taxlaw-2856	897	16	1	1	X
taxlaw-2856	897	17	)	)	PUNCT
taxlaw-2856	897	18	pat	pat	PROPN
taxlaw-2856	897	19	’s	’s	PART
taxlaw-2856	897	20	shares	share	NOUN
taxlaw-2856	897	21	increased	increase	VERB
taxlaw-2856	897	22	in	in	ADP
taxlaw-2856	897	23	value	value	NOUN
taxlaw-2856	897	24	by	by	ADP
taxlaw-2856	897	25	$	$	SYM
taxlaw-2856	897	26	800,000.167	800,000.167	NUM
taxlaw-2856	897	27	(	(	PUNCT
taxlaw-2856	897	28	2	2	NUM
taxlaw-2856	897	29	)	)	PUNCT
taxlaw-2856	897	30	as	as	ADP
taxlaw-2856	897	31	the	the	DET
taxlaw-2856	897	32	owner	owner	NOUN
taxlaw-2856	897	33	of	of	ADP
taxlaw-2856	897	34	1	1	NUM
taxlaw-2856	897	35	%	%	NOUN
taxlaw-2856	897	36	of	of	ADP
taxlaw-2856	897	37	the	the	DET
taxlaw-2856	897	38	shares	share	NOUN
taxlaw-2856	897	39	in	in	ADP
taxlaw-2856	897	40	abc	abc	PROPN
taxlaw-2856	897	41	,	,	PUNCT
taxlaw-2856	897	42	pat	pat	PROPN
taxlaw-2856	897	43	would	would	AUX
taxlaw-2856	897	44	be	be	AUX
taxlaw-2856	897	45	entitled	entitle	VERB
taxlaw-2856	897	46	to	to	ADP
taxlaw-2856	897	47	an	an	DET
taxlaw-2856	897	48	itc	itc	NOUN
taxlaw-2856	897	49	of	of	ADP
taxlaw-2856	897	50	$	$	SYM
taxlaw-2856	897	51	150,000.168	150,000.168	NUM
taxlaw-2856	897	52	(	(	PUNCT
taxlaw-2856	897	53	3	3	NUM
taxlaw-2856	897	54	)	)	PUNCT
taxlaw-2856	897	55	pat	pat	PROPN
taxlaw-2856	897	56	’s	’s	PART
taxlaw-2856	897	57	taxable	taxable	ADJ
taxlaw-2856	897	58	income	income	NOUN
taxlaw-2856	897	59	attributable	attributable	ADJ
taxlaw-2856	897	60	to	to	ADP
taxlaw-2856	897	61	holding	hold	VERB
taxlaw-2856	897	62	shares	share	NOUN
taxlaw-2856	897	63	in	in	ADP
taxlaw-2856	897	64	abc	abc	PROPN
taxlaw-2856	897	65	would	would	AUX
taxlaw-2856	897	66	be	be	AUX
taxlaw-2856	897	67	$	$	SYM
taxlaw-2856	897	68	950,000.169	950,000.169	NUM
taxlaw-2856	897	69	(	(	PUNCT
taxlaw-2856	897	70	4	4	NUM
taxlaw-2856	897	71	)	)	PUNCT
taxlaw-2856	897	72	pat	pat	PROPN
taxlaw-2856	897	73	’s	’s	PART
taxlaw-2856	897	74	initial	initial	ADJ
taxlaw-2856	897	75	u.s	u.s	PROPN
taxlaw-2856	897	76	.	.	PROPN
taxlaw-2856	897	77	tax	tax	NOUN
taxlaw-2856	897	78	liability	liability	NOUN
taxlaw-2856	897	79	,	,	PUNCT
taxlaw-2856	897	80	before	before	ADP
taxlaw-2856	897	81	the	the	DET
taxlaw-2856	897	82	itc	itc	PROPN
taxlaw-2856	897	83	,	,	PUNCT
taxlaw-2856	897	84	would	would	AUX
taxlaw-2856	897	85	be	be	AUX
taxlaw-2856	897	86	$	$	SYM
taxlaw-2856	897	87	380,000.170	380,000.170	NUM
taxlaw-2856	897	88	163	163	NUM
taxlaw-2856	897	89	for	for	ADP
taxlaw-2856	897	90	example	example	NOUN
taxlaw-2856	897	91	,	,	PUNCT
taxlaw-2856	897	92	assume	assume	VERB
taxlaw-2856	897	93	that	that	SCONJ
taxlaw-2856	897	94	sally	sally	PROPN
taxlaw-2856	897	95	is	be	AUX
taxlaw-2856	897	96	a	a	DET
taxlaw-2856	897	97	resident	resident	ADJ
taxlaw-2856	897	98	individual	individual	NOUN
taxlaw-2856	897	99	who	who	PRON
taxlaw-2856	897	100	owns	own	VERB
taxlaw-2856	897	101	shares	share	NOUN
taxlaw-2856	897	102	in	in	ADP
taxlaw-2856	897	103	a	a	DET
taxlaw-2856	897	104	publicly	publicly	ADV
taxlaw-2856	897	105	traded	trade	VERB
taxlaw-2856	897	106	corporation	corporation	NOUN
taxlaw-2856	897	107	,	,	PUNCT
taxlaw-2856	897	108	that	that	SCONJ
taxlaw-2856	897	109	her	her	PRON
taxlaw-2856	897	110	shares	share	NOUN
taxlaw-2856	897	111	appreciated	appreciate	VERB
taxlaw-2856	897	112	by	by	ADP
taxlaw-2856	897	113	$	$	SYM
taxlaw-2856	897	114	1,000	1,000	NUM
taxlaw-2856	897	115	,	,	PUNCT
taxlaw-2856	897	116	that	that	SCONJ
taxlaw-2856	897	117	her	her	PRON
taxlaw-2856	897	118	proportionate	proportionate	ADJ
taxlaw-2856	897	119	share	share	NOUN
taxlaw-2856	897	120	of	of	ADP
taxlaw-2856	897	121	income	income	NOUN
taxlaw-2856	897	122	taxes	taxis	NOUN
taxlaw-2856	897	123	paid	pay	VERB
taxlaw-2856	897	124	by	by	ADP
taxlaw-2856	897	125	the	the	DET
taxlaw-2856	897	126	corporation	corporation	NOUN
taxlaw-2856	897	127	is	be	AUX
taxlaw-2856	897	128	$	$	SYM
taxlaw-2856	897	129	250	250	NUM
taxlaw-2856	897	130	,	,	PUNCT
taxlaw-2856	897	131	and	and	CCONJ
taxlaw-2856	897	132	that	that	SCONJ
taxlaw-2856	897	133	she	she	PRON
taxlaw-2856	897	134	is	be	AUX
taxlaw-2856	897	135	subject	subject	ADJ
taxlaw-2856	897	136	to	to	ADP
taxlaw-2856	897	137	tax	tax	NOUN
taxlaw-2856	897	138	at	at	ADP
taxlaw-2856	897	139	the	the	DET
taxlaw-2856	897	140	rate	rate	NOUN
taxlaw-2856	897	141	of	of	ADP
taxlaw-2856	897	142	40	40	NUM
taxlaw-2856	897	143	%	%	NOUN
taxlaw-2856	897	144	.	.	PUNCT
taxlaw-2856	898	1	were	be	AUX
taxlaw-2856	898	2	we	we	PRON
taxlaw-2856	898	3	to	to	PART
taxlaw-2856	898	4	compute	compute	VERB
taxlaw-2856	898	5	her	her	PRON
taxlaw-2856	898	6	tax	tax	NOUN
taxlaw-2856	898	7	liability	liability	NOUN
taxlaw-2856	898	8	by	by	ADP
taxlaw-2856	898	9	multiplying	multiply	VERB
taxlaw-2856	898	10	$	$	SYM
taxlaw-2856	898	11	1,000	1,000	NUM
taxlaw-2856	898	12	by	by	ADP
taxlaw-2856	898	13	40	40	NUM
taxlaw-2856	898	14	%	%	NOUN
taxlaw-2856	898	15	and	and	CCONJ
taxlaw-2856	898	16	then	then	ADV
taxlaw-2856	898	17	subtracting	subtract	VERB
taxlaw-2856	898	18	$	$	SYM
taxlaw-2856	898	19	250	250	NUM
taxlaw-2856	898	20	,	,	PUNCT
taxlaw-2856	898	21	we	we	PRON
taxlaw-2856	898	22	would	would	AUX
taxlaw-2856	898	23	end	end	VERB
taxlaw-2856	898	24	up	up	ADP
taxlaw-2856	898	25	with	with	ADP
taxlaw-2856	898	26	a	a	DET
taxlaw-2856	898	27	figure	figure	NOUN
taxlaw-2856	898	28	of	of	ADP
taxlaw-2856	898	29	$	$	SYM
taxlaw-2856	898	30	150	150	NUM
taxlaw-2856	898	31	.	.	PUNCT
taxlaw-2856	899	1	this	this	PRON
taxlaw-2856	899	2	would	would	AUX
taxlaw-2856	899	3	constitute	constitute	VERB
taxlaw-2856	899	4	overcompensation	overcompensation	NOUN
taxlaw-2856	899	5	for	for	ADP
taxlaw-2856	899	6	the	the	DET
taxlaw-2856	899	7	corporate	corporate	ADJ
taxlaw-2856	899	8	-	-	PUNCT
taxlaw-2856	899	9	level	level	NOUN
taxlaw-2856	899	10	taxes	taxis	NOUN
taxlaw-2856	899	11	.	.	PUNCT
taxlaw-2856	900	1	presumably	presumably	ADV
taxlaw-2856	900	2	,	,	PUNCT
taxlaw-2856	900	3	the	the	DET
taxlaw-2856	900	4	value	value	NOUN
taxlaw-2856	900	5	of	of	ADP
taxlaw-2856	900	6	the	the	DET
taxlaw-2856	900	7	shares	share	NOUN
taxlaw-2856	900	8	reflects	reflect	VERB
taxlaw-2856	900	9	those	those	DET
taxlaw-2856	900	10	corporate	corporate	ADJ
taxlaw-2856	900	11	-	-	PUNCT
taxlaw-2856	900	12	level	level	NOUN
taxlaw-2856	900	13	taxes	taxis	NOUN
taxlaw-2856	900	14	.	.	PUNCT
taxlaw-2856	901	1	in	in	ADP
taxlaw-2856	901	2	other	other	ADJ
taxlaw-2856	901	3	words	word	NOUN
taxlaw-2856	901	4	,	,	PUNCT
taxlaw-2856	901	5	without	without	ADP
taxlaw-2856	901	6	the	the	DET
taxlaw-2856	901	7	corporate	corporate	ADJ
taxlaw-2856	901	8	-	-	PUNCT
taxlaw-2856	901	9	level	level	NOUN
taxlaw-2856	901	10	tax	tax	NOUN
taxlaw-2856	901	11	,	,	PUNCT
taxlaw-2856	901	12	sally	sally	PROPN
taxlaw-2856	901	13	’s	’s	PART
taxlaw-2856	901	14	shares	share	NOUN
taxlaw-2856	901	15	would	would	AUX
taxlaw-2856	901	16	have	have	AUX
taxlaw-2856	901	17	appreciated	appreciate	VERB
taxlaw-2856	901	18	not	not	PART
taxlaw-2856	901	19	by	by	ADP
taxlaw-2856	901	20	$	$	SYM
taxlaw-2856	901	21	1,000	1,000	NUM
taxlaw-2856	901	22	but	but	CCONJ
taxlaw-2856	901	23	by	by	ADP
taxlaw-2856	901	24	$	$	SYM
taxlaw-2856	901	25	1,250	1,250	NUM
taxlaw-2856	901	26	.	.	PUNCT
taxlaw-2856	902	1	at	at	ADP
taxlaw-2856	902	2	a	a	DET
taxlaw-2856	902	3	40	40	NUM
taxlaw-2856	902	4	%	%	NOUN
taxlaw-2856	902	5	tax	tax	NOUN
taxlaw-2856	902	6	rate	rate	NOUN
taxlaw-2856	902	7	,	,	PUNCT
taxlaw-2856	902	8	sally	sally	PROPN
taxlaw-2856	902	9	would	would	AUX
taxlaw-2856	902	10	have	have	AUX
taxlaw-2856	902	11	paid	pay	VERB
taxlaw-2856	902	12	tax	tax	NOUN
taxlaw-2856	902	13	of	of	ADP
taxlaw-2856	902	14	$	$	SYM
taxlaw-2856	902	15	500	500	NUM
taxlaw-2856	902	16	.	.	PUNCT
taxlaw-2856	903	1	with	with	ADP
taxlaw-2856	903	2	the	the	DET
taxlaw-2856	903	3	corporate	corporate	ADJ
taxlaw-2856	903	4	leveltax	leveltax	NOUN
taxlaw-2856	903	5	and	and	CCONJ
taxlaw-2856	903	6	the	the	DET
taxlaw-2856	903	7	overly	overly	ADV
taxlaw-2856	903	8	generous	generous	ADJ
taxlaw-2856	903	9	credit	credit	NOUN
taxlaw-2856	903	10	,	,	PUNCT
taxlaw-2856	903	11	she	she	PRON
taxlaw-2856	903	12	will	will	AUX
taxlaw-2856	903	13	bear	bear	VERB
taxlaw-2856	903	14	a	a	DET
taxlaw-2856	903	15	total	total	ADJ
taxlaw-2856	903	16	tax	tax	NOUN
taxlaw-2856	903	17	burden	burden	NOUN
taxlaw-2856	903	18	,	,	PUNCT
taxlaw-2856	903	19	both	both	CCONJ
taxlaw-2856	903	20	direct	direct	ADJ
taxlaw-2856	903	21	and	and	CCONJ
taxlaw-2856	903	22	indirect	indirect	ADJ
taxlaw-2856	903	23	,	,	PUNCT
taxlaw-2856	903	24	of	of	ADP
taxlaw-2856	903	25	only	only	ADV
taxlaw-2856	903	26	$	$	SYM
taxlaw-2856	903	27	400	400	NUM
taxlaw-2856	903	28	(	(	PUNCT
taxlaw-2856	903	29	her	her	PRON
taxlaw-2856	903	30	share	share	NOUN
taxlaw-2856	903	31	of	of	ADP
taxlaw-2856	903	32	the	the	DET
taxlaw-2856	903	33	corporate	corporate	ADJ
taxlaw-2856	903	34	-	-	PUNCT
taxlaw-2856	903	35	level	level	NOUN
taxlaw-2856	903	36	tax	tax	NOUN
taxlaw-2856	903	37	is	be	AUX
taxlaw-2856	903	38	$	$	SYM
taxlaw-2856	903	39	250	250	NUM
taxlaw-2856	903	40	and	and	CCONJ
taxlaw-2856	903	41	her	her	PRON
taxlaw-2856	903	42	direct	direct	ADJ
taxlaw-2856	903	43	tax	tax	NOUN
taxlaw-2856	903	44	liability	liability	NOUN
taxlaw-2856	903	45	is	be	AUX
taxlaw-2856	903	46	$	$	SYM
taxlaw-2856	903	47	150	150	NUM
taxlaw-2856	903	48	)	)	PUNCT
taxlaw-2856	903	49	.	.	PUNCT
taxlaw-2856	904	1	in	in	ADP
taxlaw-2856	904	2	others	other	NOUN
taxlaw-2856	904	3	words	word	NOUN
taxlaw-2856	904	4	,	,	PUNCT
taxlaw-2856	904	5	instead	instead	ADV
taxlaw-2856	904	6	of	of	ADP
taxlaw-2856	904	7	aftertax	aftertax	ADJ
taxlaw-2856	904	8	income	income	NOUN
taxlaw-2856	904	9	of	of	ADP
taxlaw-2856	904	10	$	$	SYM
taxlaw-2856	904	11	750	750	NUM
taxlaw-2856	904	12	(	(	PUNCT
taxlaw-2856	904	13	$	$	SYM
taxlaw-2856	904	14	1,250	1,250	NUM
taxlaw-2856	904	15	–	–	PUNCT
taxlaw-2856	904	16	$	$	SYM
taxlaw-2856	904	17	500	500	NUM
taxlaw-2856	904	18	)	)	PUNCT
taxlaw-2856	904	19	,	,	PUNCT
taxlaw-2856	904	20	sally	sally	PROPN
taxlaw-2856	904	21	will	will	AUX
taxlaw-2856	904	22	end	end	VERB
taxlaw-2856	904	23	up	up	ADP
taxlaw-2856	904	24	with	with	ADP
taxlaw-2856	904	25	after	after	ADP
taxlaw-2856	904	26	-	-	PUNCT
taxlaw-2856	904	27	tax	tax	NOUN
taxlaw-2856	904	28	income	income	NOUN
taxlaw-2856	904	29	of	of	ADP
taxlaw-2856	904	30	$	$	SYM
taxlaw-2856	904	31	850	850	NUM
taxlaw-2856	904	32	(	(	PUNCT
taxlaw-2856	904	33	$	$	SYM
taxlaw-2856	904	34	1,000	1,000	NUM
taxlaw-2856	904	35	–	–	PUNCT
taxlaw-2856	904	36	$	$	SYM
taxlaw-2856	904	37	150	150	NUM
taxlaw-2856	904	38	)	)	PUNCT
taxlaw-2856	904	39	.	.	PUNCT
taxlaw-2856	905	1	164	164	NUM
taxlaw-2856	905	2	i.r.c	i.r.c	NOUN
taxlaw-2856	905	3	.	.	PUNCT
taxlaw-2856	906	1	§	§	PROPN
taxlaw-2856	906	2	§	§	PROPN
taxlaw-2856	906	3	902(a	902(a	PROPN
taxlaw-2856	906	4	)	)	PUNCT
taxlaw-2856	906	5	,	,	PUNCT
taxlaw-2856	906	6	960(a)(1	960(a)(1	NUM
taxlaw-2856	906	7	)	)	PUNCT
taxlaw-2856	906	8	.	.	PUNCT
taxlaw-2856	907	1	165	165	NUM
taxlaw-2856	907	2	i.r.c	i.r.c	NOUN
taxlaw-2856	907	3	.	.	PUNCT
taxlaw-2856	908	1	§	§	PROPN
taxlaw-2856	908	2	78	78	NUM
taxlaw-2856	908	3	refers	refer	VERB
taxlaw-2856	908	4	to	to	ADP
taxlaw-2856	908	5	a	a	DET
taxlaw-2856	908	6	domestic	domestic	ADJ
taxlaw-2856	908	7	corporation	corporation	NOUN
taxlaw-2856	908	8	claiming	claim	VERB
taxlaw-2856	908	9	an	an	DET
taxlaw-2856	908	10	indirect	indirect	ADJ
taxlaw-2856	908	11	credit	credit	NOUN
taxlaw-2856	908	12	for	for	ADP
taxlaw-2856	908	13	foreign	foreign	ADJ
taxlaw-2856	908	14	taxes	taxis	NOUN
taxlaw-2856	908	15	paid	pay	VERB
taxlaw-2856	908	16	by	by	ADP
taxlaw-2856	908	17	a	a	DET
taxlaw-2856	908	18	corporation	corporation	NOUN
taxlaw-2856	908	19	from	from	ADP
taxlaw-2856	908	20	which	which	PRON
taxlaw-2856	908	21	it	it	PRON
taxlaw-2856	908	22	receives	receive	VERB
taxlaw-2856	908	23	a	a	DET
taxlaw-2856	908	24	dividend	dividend	NOUN
taxlaw-2856	908	25	.	.	PUNCT
taxlaw-2856	909	1	the	the	DET
taxlaw-2856	909	2	proposal	proposal	NOUN
taxlaw-2856	909	3	presented	present	VERB
taxlaw-2856	909	4	here	here	ADV
taxlaw-2856	909	5	refers	refer	VERB
taxlaw-2856	909	6	to	to	ADP
taxlaw-2856	909	7	a	a	DET
taxlaw-2856	909	8	resident	resident	ADJ
taxlaw-2856	909	9	individual	individual	NOUN
taxlaw-2856	909	10	claiming	claim	VERB
taxlaw-2856	909	11	an	an	DET
taxlaw-2856	909	12	indirect	indirect	ADJ
taxlaw-2856	909	13	credit	credit	NOUN
taxlaw-2856	909	14	for	for	ADP
taxlaw-2856	909	15	either	either	CCONJ
taxlaw-2856	909	16	foreign	foreign	ADJ
taxlaw-2856	909	17	taxes	taxis	NOUN
taxlaw-2856	909	18	or	or	CCONJ
taxlaw-2856	909	19	domestic	domestic	ADJ
taxlaw-2856	909	20	taxes	taxis	NOUN
taxlaw-2856	909	21	paid	pay	VERB
taxlaw-2856	909	22	by	by	ADP
taxlaw-2856	909	23	any	any	DET
taxlaw-2856	909	24	corporation	corporation	NOUN
taxlaw-2856	909	25	in	in	ADP
taxlaw-2856	909	26	which	which	PRON
taxlaw-2856	909	27	the	the	DET
taxlaw-2856	909	28	individual	individual	NOUN
taxlaw-2856	909	29	owns	own	VERB
taxlaw-2856	909	30	shares	share	NOUN
taxlaw-2856	909	31	.	.	PUNCT
taxlaw-2856	910	1	166	166	NUM
taxlaw-2856	910	2	the	the	DET
taxlaw-2856	910	3	adjustment	adjustment	NOUN
taxlaw-2856	910	4	described	describe	VERB
taxlaw-2856	910	5	in	in	ADP
taxlaw-2856	910	6	this	this	DET
taxlaw-2856	910	7	paragraph	paragraph	NOUN
taxlaw-2856	910	8	is	be	AUX
taxlaw-2856	910	9	not	not	PART
taxlaw-2856	910	10	necessary	necessary	ADJ
taxlaw-2856	910	11	in	in	ADP
taxlaw-2856	910	12	the	the	DET
taxlaw-2856	910	13	case	case	NOUN
taxlaw-2856	910	14	of	of	ADP
taxlaw-2856	910	15	a	a	DET
taxlaw-2856	910	16	privately	privately	ADV
taxlaw-2856	910	17	held	hold	VERB
taxlaw-2856	910	18	corporation	corporation	NOUN
taxlaw-2856	910	19	when	when	SCONJ
taxlaw-2856	910	20	the	the	DET
taxlaw-2856	910	21	shareholder	shareholder	NOUN
taxlaw-2856	910	22	reports	report	VERB
taxlaw-2856	910	23	her	her	PRON
taxlaw-2856	910	24	proportionate	proportionate	ADJ
taxlaw-2856	910	25	share	share	NOUN
taxlaw-2856	910	26	of	of	ADP
taxlaw-2856	910	27	the	the	DET
taxlaw-2856	910	28	corporation	corporation	NOUN
taxlaw-2856	910	29	’s	’s	PART
taxlaw-2856	910	30	tax	tax	NOUN
taxlaw-2856	910	31	income	income	NOUN
taxlaw-2856	910	32	.	.	PUNCT
taxlaw-2856	911	1	the	the	DET
taxlaw-2856	911	2	reason	reason	NOUN
taxlaw-2856	911	3	for	for	ADP
taxlaw-2856	911	4	this	this	PRON
taxlaw-2856	911	5	is	be	AUX
taxlaw-2856	911	6	that	that	SCONJ
taxlaw-2856	911	7	because	because	SCONJ
taxlaw-2856	911	8	income	income	NOUN
taxlaw-2856	911	9	tax	tax	NOUN
taxlaw-2856	911	10	is	be	AUX
taxlaw-2856	911	11	not	not	PART
taxlaw-2856	911	12	a	a	DET
taxlaw-2856	911	13	deductible	deductible	ADJ
taxlaw-2856	911	14	expense	expense	NOUN
taxlaw-2856	911	15	,	,	PUNCT
taxlaw-2856	911	16	taxable	taxable	ADJ
taxlaw-2856	911	17	income	income	NOUN
taxlaw-2856	911	18	represents	represent	VERB
taxlaw-2856	911	19	the	the	DET
taxlaw-2856	911	20	corporation	corporation	NOUN
taxlaw-2856	911	21	’s	’s	PART
taxlaw-2856	911	22	income	income	NOUN
taxlaw-2856	911	23	before	before	ADP
taxlaw-2856	911	24	payment	payment	NOUN
taxlaw-2856	911	25	of	of	ADP
taxlaw-2856	911	26	tax	tax	NOUN
taxlaw-2856	911	27	.	.	PUNCT
taxlaw-2856	912	1	for	for	ADP
taxlaw-2856	912	2	example	example	NOUN
taxlaw-2856	912	3	,	,	PUNCT
taxlaw-2856	912	4	assume	assume	VERB
taxlaw-2856	912	5	that	that	SCONJ
taxlaw-2856	912	6	sally	sally	PROPN
taxlaw-2856	912	7	’s	’s	PART
taxlaw-2856	912	8	share	share	NOUN
taxlaw-2856	912	9	of	of	ADP
taxlaw-2856	912	10	the	the	DET
taxlaw-2856	912	11	corporation	corporation	NOUN
taxlaw-2856	912	12	’s	’s	PART
taxlaw-2856	912	13	taxable	taxable	ADJ
taxlaw-2856	912	14	income	income	NOUN
taxlaw-2856	912	15	is	be	AUX
taxlaw-2856	912	16	$	$	SYM
taxlaw-2856	912	17	1,250	1,250	NUM
taxlaw-2856	912	18	that	that	PRON
taxlaw-2856	912	19	her	her	PRON
taxlaw-2856	912	20	proportionate	proportionate	ADJ
taxlaw-2856	912	21	share	share	NOUN
taxlaw-2856	912	22	of	of	ADP
taxlaw-2856	912	23	the	the	DET
taxlaw-2856	912	24	corporate	corporate	ADJ
taxlaw-2856	912	25	-	-	PUNCT
taxlaw-2856	912	26	level	level	NOUN
taxlaw-2856	912	27	tax	tax	NOUN
taxlaw-2856	912	28	is	be	AUX
taxlaw-2856	912	29	$	$	SYM
taxlaw-2856	912	30	250	250	NUM
taxlaw-2856	912	31	.	.	PUNCT
taxlaw-2856	913	1	as	as	SCONJ
taxlaw-2856	913	2	the	the	DET
taxlaw-2856	913	3	figure	figure	NOUN
taxlaw-2856	913	4	of	of	ADP
taxlaw-2856	913	5	$	$	SYM
taxlaw-2856	913	6	1,250	1,250	NUM
taxlaw-2856	913	7	is	be	AUX
taxlaw-2856	913	8	her	her	PRON
taxlaw-2856	913	9	proportionate	proportionate	ADJ
taxlaw-2856	913	10	share	share	NOUN
taxlaw-2856	913	11	of	of	ADP
taxlaw-2856	913	12	the	the	DET
taxlaw-2856	913	13	corporation	corporation	NOUN
taxlaw-2856	913	14	’s	’s	PART
taxlaw-2856	913	15	income	income	NOUN
taxlaw-2856	913	16	before	before	ADP
taxlaw-2856	913	17	payment	payment	NOUN
taxlaw-2856	913	18	of	of	ADP
taxlaw-2856	913	19	the	the	DET
taxlaw-2856	913	20	corporate	corporate	ADJ
taxlaw-2856	913	21	-	-	PUNCT
taxlaw-2856	913	22	level	level	NOUN
taxlaw-2856	913	23	tax	tax	NOUN
taxlaw-2856	913	24	,	,	PUNCT
taxlaw-2856	913	25	it	it	PRON
taxlaw-2856	913	26	would	would	AUX
taxlaw-2856	913	27	not	not	PART
taxlaw-2856	913	28	be	be	AUX
taxlaw-2856	913	29	appropriate	appropriate	ADJ
taxlaw-2856	913	30	to	to	PART
taxlaw-2856	913	31	add	add	VERB
taxlaw-2856	913	32	the	the	DET
taxlaw-2856	913	33	latter	latter	ADJ
taxlaw-2856	913	34	to	to	ADP
taxlaw-2856	913	35	the	the	DET
taxlaw-2856	913	36	former	former	ADJ
taxlaw-2856	913	37	in	in	ADP
taxlaw-2856	913	38	determining	determine	VERB
taxlaw-2856	913	39	her	her	PRON
taxlaw-2856	913	40	income	income	NOUN
taxlaw-2856	913	41	.	.	PUNCT
taxlaw-2856	914	1	in	in	ADP
taxlaw-2856	914	2	other	other	ADJ
taxlaw-2856	914	3	words	word	NOUN
taxlaw-2856	914	4	,	,	PUNCT
taxlaw-2856	914	5	to	to	PART
taxlaw-2856	914	6	compute	compute	VERB
taxlaw-2856	914	7	her	her	PRON
taxlaw-2856	914	8	tax	tax	NOUN
taxlaw-2856	914	9	liability	liability	NOUN
taxlaw-2856	914	10	we	we	PRON
taxlaw-2856	914	11	would	would	AUX
taxlaw-2856	914	12	multiply	multiply	VERB
taxlaw-2856	914	13	$	$	SYM
taxlaw-2856	914	14	1,250	1,250	NUM
taxlaw-2856	914	15	by	by	ADP
taxlaw-2856	914	16	40	40	NUM
taxlaw-2856	914	17	%	%	NOUN
taxlaw-2856	914	18	and	and	CCONJ
taxlaw-2856	914	19	subtract	subtract	VERB
taxlaw-2856	914	20	$	$	SYM
taxlaw-2856	914	21	250	250	NUM
taxlaw-2856	914	22	and	and	CCONJ
taxlaw-2856	914	23	end	end	VERB
taxlaw-2856	914	24	up	up	ADP
taxlaw-2856	914	25	with	with	ADP
taxlaw-2856	914	26	a	a	DET
taxlaw-2856	914	27	figure	figure	NOUN
taxlaw-2856	914	28	of	of	ADP
taxlaw-2856	914	29	$	$	SYM
taxlaw-2856	914	30	250	250	NUM
taxlaw-2856	914	31	.	.	PUNCT
taxlaw-2856	915	1	she	she	PRON
taxlaw-2856	915	2	will	will	AUX
taxlaw-2856	915	3	thus	thus	ADV
taxlaw-2856	915	4	bear	bear	VERB
taxlaw-2856	915	5	a	a	DET
taxlaw-2856	915	6	total	total	ADJ
taxlaw-2856	915	7	tax	tax	NOUN
taxlaw-2856	915	8	burden	burden	NOUN
taxlaw-2856	915	9	,	,	PUNCT
taxlaw-2856	915	10	both	both	CCONJ
taxlaw-2856	915	11	direct	direct	ADJ
taxlaw-2856	915	12	and	and	CCONJ
taxlaw-2856	915	13	indirect	indirect	ADJ
taxlaw-2856	915	14	,	,	PUNCT
taxlaw-2856	915	15	of	of	ADP
taxlaw-2856	915	16	$	$	SYM
taxlaw-2856	915	17	500	500	NUM
taxlaw-2856	915	18	(	(	PUNCT
taxlaw-2856	915	19	her	her	PRON
taxlaw-2856	915	20	share	share	NOUN
taxlaw-2856	915	21	of	of	ADP
taxlaw-2856	915	22	the	the	DET
taxlaw-2856	915	23	corporate	corporate	ADJ
taxlaw-2856	915	24	-	-	PUNCT
taxlaw-2856	915	25	level	level	NOUN
taxlaw-2856	915	26	tax	tax	NOUN
taxlaw-2856	915	27	is	be	AUX
taxlaw-2856	915	28	$	$	SYM
taxlaw-2856	915	29	250	250	NUM
taxlaw-2856	915	30	and	and	CCONJ
taxlaw-2856	915	31	her	her	PRON
taxlaw-2856	915	32	direct	direct	ADJ
taxlaw-2856	915	33	tax	tax	NOUN
taxlaw-2856	915	34	liability	liability	NOUN
taxlaw-2856	915	35	is	be	AUX
taxlaw-2856	915	36	also	also	ADV
taxlaw-2856	915	37	$	$	SYM
taxlaw-2856	915	38	250	250	NUM
taxlaw-2856	915	39	)	)	PUNCT
taxlaw-2856	915	40	,	,	PUNCT
taxlaw-2856	915	41	which	which	PRON
taxlaw-2856	915	42	is	be	AUX
taxlaw-2856	915	43	equivalent	equivalent	ADJ
taxlaw-2856	915	44	to	to	ADP
taxlaw-2856	915	45	the	the	DET
taxlaw-2856	915	46	tax	tax	NOUN
taxlaw-2856	915	47	burden	burden	NOUN
taxlaw-2856	915	48	that	that	PRON
taxlaw-2856	915	49	she	she	PRON
taxlaw-2856	915	50	would	would	AUX
taxlaw-2856	915	51	have	have	AUX
taxlaw-2856	915	52	born	bear	VERB
taxlaw-2856	915	53	in	in	ADP
taxlaw-2856	915	54	the	the	DET
taxlaw-2856	915	55	absence	absence	NOUN
taxlaw-2856	915	56	of	of	ADP
taxlaw-2856	915	57	the	the	DET
taxlaw-2856	915	58	corporate	corporate	ADJ
taxlaw-2856	915	59	-	-	PUNCT
taxlaw-2856	915	60	level	level	NOUN
taxlaw-2856	915	61	tax	tax	NOUN
taxlaw-2856	915	62	.	.	PUNCT
taxlaw-2856	916	1	167	167	NUM
taxlaw-2856	916	2	100,000	100,000	NUM
taxlaw-2856	916	3	x	x	SYM
taxlaw-2856	916	4	(	(	PUNCT
taxlaw-2856	916	5	$	$	SYM
taxlaw-2856	916	6	58	58	NUM
taxlaw-2856	916	7	–	–	PUNCT
taxlaw-2856	916	8	$	$	SYM
taxlaw-2856	916	9	50	50	NUM
taxlaw-2856	916	10	)	)	PUNCT
taxlaw-2856	916	11	=	=	PUNCT
taxlaw-2856	916	12	$	$	SYM
taxlaw-2856	916	13	800,000	800,000	NUM
taxlaw-2856	916	14	.	.	PUNCT
taxlaw-2856	917	1	168	168	NUM
taxlaw-2856	917	2	$	$	SYM
taxlaw-2856	917	3	15,000,000	15,000,000	NUM
taxlaw-2856	917	4	x	x	SYM
taxlaw-2856	917	5	(	(	PUNCT
taxlaw-2856	917	6	100,000/10,000,000	100,000/10,000,000	NUM
taxlaw-2856	917	7	)	)	PUNCT
taxlaw-2856	917	8	=	=	PUNCT
taxlaw-2856	917	9	$	$	SYM
taxlaw-2856	917	10	150,000	150,000	NUM
taxlaw-2856	917	11	.	.	PUNCT
taxlaw-2856	917	12	169	169	NUM
taxlaw-2856	917	13	$	$	SYM
taxlaw-2856	917	14	800,000	800,000	NUM
taxlaw-2856	917	15	+	+	CCONJ
taxlaw-2856	917	16	$	$	SYM
taxlaw-2856	917	17	150,000	150,000	NUM
taxlaw-2856	917	18	=	=	SYM
taxlaw-2856	917	19	$	$	SYM
taxlaw-2856	917	20	950,000	950,000	NUM
taxlaw-2856	917	21	.	.	PUNCT
taxlaw-2856	918	1	2017	2017	NUM
taxlaw-2856	918	2	]	]	PUNCT
taxlaw-2856	918	3	the	the	DET
taxlaw-2856	918	4	myth	myth	NOUN
taxlaw-2856	918	5	of	of	ADP
taxlaw-2856	918	6	corporate	corporate	ADJ
taxlaw-2856	918	7	tax	tax	NOUN
taxlaw-2856	918	8	residence	residence	NOUN
taxlaw-2856	918	9	41	41	NUM
taxlaw-2856	918	10	(	(	PUNCT
taxlaw-2856	918	11	5	5	NUM
taxlaw-2856	918	12	)	)	PUNCT
taxlaw-2856	918	13	following	follow	VERB
taxlaw-2856	918	14	the	the	DET
taxlaw-2856	918	15	itc	itc	PROPN
taxlaw-2856	918	16	,	,	PUNCT
taxlaw-2856	918	17	pat	pat	PROPN
taxlaw-2856	918	18	would	would	AUX
taxlaw-2856	918	19	pay	pay	VERB
taxlaw-2856	918	20	u.s	u.s	PROPN
taxlaw-2856	918	21	.	.	PROPN
taxlaw-2856	918	22	tax	tax	NOUN
taxlaw-2856	918	23	of	of	ADP
taxlaw-2856	918	24	$	$	SYM
taxlaw-2856	918	25	230,000.171	230,000.171	NOUN
taxlaw-2856	918	26	however	however	ADV
taxlaw-2856	918	27	,	,	PUNCT
taxlaw-2856	918	28	the	the	DET
taxlaw-2856	918	29	algorithm	algorithm	NOUN
taxlaw-2856	918	30	may	may	AUX
taxlaw-2856	918	31	have	have	VERB
taxlaw-2856	918	32	to	to	PART
taxlaw-2856	918	33	be	be	AUX
taxlaw-2856	918	34	a	a	DET
taxlaw-2856	918	35	little	little	ADV
taxlaw-2856	918	36	more	more	ADV
taxlaw-2856	918	37	complicated	complicated	ADJ
taxlaw-2856	918	38	,	,	PUNCT
taxlaw-2856	918	39	because	because	SCONJ
taxlaw-2856	918	40	the	the	DET
taxlaw-2856	918	41	simple	simple	ADJ
taxlaw-2856	918	42	computation	computation	NOUN
taxlaw-2856	918	43	just	just	ADV
taxlaw-2856	918	44	described	describe	VERB
taxlaw-2856	918	45	did	do	AUX
taxlaw-2856	918	46	not	not	PART
taxlaw-2856	918	47	consider	consider	VERB
taxlaw-2856	918	48	the	the	DET
taxlaw-2856	918	49	geographical	geographical	ADJ
taxlaw-2856	918	50	source	source	NOUN
taxlaw-2856	918	51	of	of	ADP
taxlaw-2856	918	52	earnings	earning	NOUN
taxlaw-2856	918	53	,	,	PUNCT
taxlaw-2856	918	54	nor	nor	CCONJ
taxlaw-2856	918	55	did	do	AUX
taxlaw-2856	918	56	it	it	PRON
taxlaw-2856	918	57	take	take	VERB
taxlaw-2856	918	58	into	into	ADP
taxlaw-2856	918	59	consideration	consideration	NOUN
taxlaw-2856	918	60	the	the	DET
taxlaw-2856	918	61	jurisdiction	jurisdiction	NOUN
taxlaw-2856	918	62	to	to	PART
taxlaw-2856	918	63	which	which	PRON
taxlaw-2856	918	64	the	the	DET
taxlaw-2856	918	65	corporation	corporation	NOUN
taxlaw-2856	918	66	paid	pay	VERB
taxlaw-2856	918	67	tax	tax	NOUN
taxlaw-2856	918	68	.	.	PUNCT
taxlaw-2856	919	1	under	under	ADP
taxlaw-2856	919	2	current	current	ADJ
taxlaw-2856	919	3	u.s	u.s	PROPN
taxlaw-2856	919	4	.	.	PROPN
taxlaw-2856	919	5	tax	tax	NOUN
taxlaw-2856	919	6	policy	policy	NOUN
taxlaw-2856	919	7	there	there	PRON
taxlaw-2856	919	8	is	be	VERB
taxlaw-2856	919	9	an	an	DET
taxlaw-2856	919	10	important	important	ADJ
taxlaw-2856	919	11	distinction	distinction	NOUN
taxlaw-2856	919	12	between	between	ADP
taxlaw-2856	919	13	u.s.-source	u.s.-source	NOUN
taxlaw-2856	919	14	income	income	NOUN
taxlaw-2856	919	15	and	and	CCONJ
taxlaw-2856	919	16	foreign	foreign	ADJ
taxlaw-2856	919	17	-	-	PUNCT
taxlaw-2856	919	18	source	source	NOUN
taxlaw-2856	919	19	income	income	NOUN
taxlaw-2856	919	20	and	and	CCONJ
taxlaw-2856	919	21	between	between	ADP
taxlaw-2856	919	22	u.s	u.s	PROPN
taxlaw-2856	919	23	.	.	PROPN
taxlaw-2856	919	24	income	income	NOUN
taxlaw-2856	919	25	tax	tax	NOUN
taxlaw-2856	919	26	and	and	CCONJ
taxlaw-2856	919	27	foreign	foreign	ADJ
taxlaw-2856	919	28	income	income	NOUN
taxlaw-2856	919	29	tax	tax	NOUN
taxlaw-2856	919	30	.	.	PUNCT
taxlaw-2856	920	1	foreign	foreign	ADJ
taxlaw-2856	920	2	income	income	NOUN
taxlaw-2856	920	3	taxes	taxis	NOUN
taxlaw-2856	920	4	are	be	AUX
taxlaw-2856	920	5	creditable	creditable	ADJ
taxlaw-2856	920	6	only	only	ADV
taxlaw-2856	920	7	to	to	ADP
taxlaw-2856	920	8	the	the	DET
taxlaw-2856	920	9	extent	extent	NOUN
taxlaw-2856	920	10	of	of	ADP
taxlaw-2856	920	11	the	the	DET
taxlaw-2856	920	12	taxpayer	taxpayer	NOUN
taxlaw-2856	920	13	’s	’s	PART
taxlaw-2856	920	14	u.s	u.s	PROPN
taxlaw-2856	920	15	.	.	PROPN
taxlaw-2856	920	16	tax	tax	NOUN
taxlaw-2856	920	17	liability	liability	NOUN
taxlaw-2856	920	18	on	on	ADP
taxlaw-2856	920	19	foreign	foreign	ADJ
taxlaw-2856	920	20	-	-	PUNCT
taxlaw-2856	920	21	source	source	NOUN
taxlaw-2856	920	22	income	income	NOUN
taxlaw-2856	920	23	.	.	PUNCT
taxlaw-2856	921	1	172	172	NUM
taxlaw-2856	922	1	the	the	DET
taxlaw-2856	922	2	idea	idea	NOUN
taxlaw-2856	922	3	behind	behind	ADP
taxlaw-2856	922	4	this	this	DET
taxlaw-2856	922	5	provision	provision	NOUN
taxlaw-2856	922	6	is	be	AUX
taxlaw-2856	922	7	that	that	SCONJ
taxlaw-2856	922	8	foreign	foreign	ADJ
taxlaw-2856	922	9	income	income	NOUN
taxlaw-2856	922	10	tax	tax	NOUN
taxlaw-2856	922	11	should	should	AUX
taxlaw-2856	922	12	not	not	PART
taxlaw-2856	922	13	be	be	AUX
taxlaw-2856	922	14	able	able	ADJ
taxlaw-2856	922	15	to	to	PART
taxlaw-2856	922	16	reduce	reduce	VERB
taxlaw-2856	922	17	u.s	u.s	PROPN
taxlaw-2856	922	18	.	.	PROPN
taxlaw-2856	922	19	income	income	NOUN
taxlaw-2856	922	20	tax	tax	NOUN
taxlaw-2856	922	21	liability	liability	NOUN
taxlaw-2856	922	22	on	on	ADP
taxlaw-2856	922	23	u.s.-source	u.s.-source	ADJ
taxlaw-2856	922	24	income	income	NOUN
taxlaw-2856	922	25	.	.	PUNCT
taxlaw-2856	923	1	this	this	DET
taxlaw-2856	923	2	limitation	limitation	NOUN
taxlaw-2856	923	3	of	of	ADP
taxlaw-2856	923	4	the	the	DET
taxlaw-2856	923	5	foreign	foreign	ADJ
taxlaw-2856	923	6	tax	tax	NOUN
taxlaw-2856	923	7	credit	credit	NOUN
taxlaw-2856	923	8	(	(	PUNCT
taxlaw-2856	923	9	ftc	ftc	PROPN
taxlaw-2856	923	10	)	)	PUNCT
taxlaw-2856	923	11	is	be	AUX
taxlaw-2856	923	12	not	not	PART
taxlaw-2856	923	13	free	free	ADJ
taxlaw-2856	923	14	from	from	ADP
taxlaw-2856	923	15	controversy.173	controversy.173	PROPN
taxlaw-2856	923	16	nonetheless	nonetheless	ADV
taxlaw-2856	923	17	,	,	PUNCT
taxlaw-2856	923	18	as	as	ADP
taxlaw-2856	923	19	with	with	ADP
taxlaw-2856	923	20	other	other	ADJ
taxlaw-2856	923	21	aspects	aspect	NOUN
taxlaw-2856	923	22	of	of	ADP
taxlaw-2856	923	23	current	current	ADJ
taxlaw-2856	923	24	u.s	u.s	PROPN
taxlaw-2856	923	25	.	.	PROPN
taxlaw-2856	923	26	international	international	ADJ
taxlaw-2856	923	27	tax	tax	NOUN
taxlaw-2856	923	28	policy	policy	NOUN
taxlaw-2856	923	29	,	,	PUNCT
taxlaw-2856	923	30	i	i	PRON
taxlaw-2856	923	31	will	will	AUX
taxlaw-2856	923	32	assume	assume	VERB
taxlaw-2856	923	33	that	that	SCONJ
taxlaw-2856	923	34	this	this	DET
taxlaw-2856	923	35	policy	policy	NOUN
taxlaw-2856	923	36	continues	continue	VERB
taxlaw-2856	923	37	to	to	PART
taxlaw-2856	923	38	hold	hold	VERB
taxlaw-2856	923	39	and	and	CCONJ
taxlaw-2856	923	40	will	will	AUX
taxlaw-2856	923	41	attempt	attempt	VERB
taxlaw-2856	923	42	to	to	PART
taxlaw-2856	923	43	show	show	VERB
taxlaw-2856	923	44	how	how	SCONJ
taxlaw-2856	923	45	the	the	DET
taxlaw-2856	923	46	proposed	propose	VERB
taxlaw-2856	923	47	international	international	ADJ
taxlaw-2856	923	48	corporate	corporate	ADJ
taxlaw-2856	923	49	tax	tax	NOUN
taxlaw-2856	923	50	regime	regime	NOUN
taxlaw-2856	923	51	might	might	AUX
taxlaw-2856	923	52	accommodate	accommodate	VERB
taxlaw-2856	923	53	it	it	PRON
taxlaw-2856	923	54	.	.	PUNCT
taxlaw-2856	924	1	i	i	PRON
taxlaw-2856	924	2	would	would	AUX
taxlaw-2856	924	3	suggest	suggest	VERB
taxlaw-2856	924	4	that	that	SCONJ
taxlaw-2856	924	5	to	to	PART
taxlaw-2856	924	6	accommodate	accommodate	VERB
taxlaw-2856	924	7	the	the	DET
taxlaw-2856	924	8	limitations	limitation	NOUN
taxlaw-2856	924	9	on	on	ADP
taxlaw-2856	924	10	the	the	DET
taxlaw-2856	924	11	crediting	crediting	NOUN
taxlaw-2856	924	12	of	of	ADP
taxlaw-2856	924	13	foreign	foreign	ADJ
taxlaw-2856	924	14	income	income	NOUN
taxlaw-2856	924	15	taxes	taxis	NOUN
taxlaw-2856	924	16	,	,	PUNCT
taxlaw-2856	924	17	corporations	corporation	NOUN
taxlaw-2856	924	18	would	would	AUX
taxlaw-2856	924	19	,	,	PUNCT
taxlaw-2856	924	20	as	as	SCONJ
taxlaw-2856	924	21	they	they	PRON
taxlaw-2856	924	22	do	do	VERB
taxlaw-2856	924	23	under	under	ADP
taxlaw-2856	924	24	current	current	ADJ
taxlaw-2856	924	25	law	law	NOUN
taxlaw-2856	924	26	,	,	PUNCT
taxlaw-2856	924	27	track	track	NOUN
taxlaw-2856	924	28	and	and	CCONJ
taxlaw-2856	924	29	report	report	VERB
taxlaw-2856	924	30	on	on	ADP
taxlaw-2856	924	31	an	an	DET
taxlaw-2856	924	32	annual	annual	ADJ
taxlaw-2856	924	33	basis	basis	NOUN
taxlaw-2856	924	34	their	their	PRON
taxlaw-2856	924	35	u.s.-source	u.s.-source	ADJ
taxlaw-2856	924	36	income	income	NOUN
taxlaw-2856	924	37	,	,	PUNCT
taxlaw-2856	924	38	their	their	PRON
taxlaw-2856	924	39	foreign	foreign	ADJ
taxlaw-2856	924	40	-	-	PUNCT
taxlaw-2856	924	41	source	source	NOUN
taxlaw-2856	924	42	income	income	NOUN
taxlaw-2856	924	43	,	,	PUNCT
taxlaw-2856	924	44	their	their	PRON
taxlaw-2856	924	45	u.s	u.s	PROPN
taxlaw-2856	924	46	.	.	PROPN
taxlaw-2856	924	47	income	income	NOUN
taxlaw-2856	924	48	tax	tax	NOUN
taxlaw-2856	924	49	liability	liability	NOUN
taxlaw-2856	924	50	,	,	PUNCT
taxlaw-2856	924	51	and	and	CCONJ
taxlaw-2856	924	52	their	their	PRON
taxlaw-2856	924	53	foreign	foreign	ADJ
taxlaw-2856	924	54	income	income	NOUN
taxlaw-2856	924	55	tax	tax	NOUN
taxlaw-2856	924	56	liability	liability	NOUN
taxlaw-2856	924	57	.	.	PUNCT
taxlaw-2856	925	1	shareholders	shareholder	NOUN
taxlaw-2856	925	2	’	'	PUNCT
taxlaw-2856	925	3	income	income	NOUN
taxlaw-2856	925	4	would	would	AUX
taxlaw-2856	925	5	be	be	AUX
taxlaw-2856	925	6	allocated	allocate	VERB
taxlaw-2856	925	7	to	to	ADP
taxlaw-2856	925	8	u.s	u.s	PROPN
taxlaw-2856	925	9	.	.	PROPN
taxlaw-2856	925	10	sources	source	NOUN
taxlaw-2856	925	11	and	and	CCONJ
taxlaw-2856	925	12	to	to	ADP
taxlaw-2856	925	13	foreign	foreign	ADJ
taxlaw-2856	925	14	sources	source	NOUN
taxlaw-2856	925	15	in	in	ADP
taxlaw-2856	925	16	accordance	accordance	NOUN
taxlaw-2856	925	17	with	with	ADP
taxlaw-2856	925	18	the	the	DET
taxlaw-2856	925	19	corporation	corporation	NOUN
taxlaw-2856	925	20	’s	’s	PART
taxlaw-2856	925	21	ratio	ratio	NOUN
taxlaw-2856	925	22	of	of	ADP
taxlaw-2856	925	23	u.s.source	u.s.source	ADJ
taxlaw-2856	925	24	income	income	NOUN
taxlaw-2856	925	25	to	to	ADP
taxlaw-2856	925	26	foreign	foreign	ADJ
taxlaw-2856	925	27	-	-	PUNCT
taxlaw-2856	925	28	source	source	NOUN
taxlaw-2856	925	29	income	income	NOUN
taxlaw-2856	925	30	.	.	PUNCT
taxlaw-2856	926	1	itc	itc	PROPN
taxlaw-2856	926	2	from	from	ADP
taxlaw-2856	926	3	payment	payment	NOUN
taxlaw-2856	926	4	of	of	ADP
taxlaw-2856	926	5	foreign	foreign	ADJ
taxlaw-2856	926	6	income	income	NOUN
taxlaw-2856	926	7	tax	tax	NOUN
taxlaw-2856	926	8	would	would	AUX
taxlaw-2856	926	9	be	be	AUX
taxlaw-2856	926	10	treated	treat	VERB
taxlaw-2856	926	11	as	as	ADP
taxlaw-2856	926	12	an	an	DET
taxlaw-2856	926	13	ftc	ftc	PROPN
taxlaw-2856	926	14	and	and	CCONJ
taxlaw-2856	926	15	subject	subject	NOUN
taxlaw-2856	926	16	all	all	PRON
taxlaw-2856	926	17	of	of	ADP
taxlaw-2856	926	18	the	the	DET
taxlaw-2856	926	19	limitation	limitation	NOUN
taxlaw-2856	926	20	applicable	applicable	ADJ
taxlaw-2856	926	21	thereto	thereto	VERB
taxlaw-2856	926	22	,	,	PUNCT
taxlaw-2856	926	23	while	while	SCONJ
taxlaw-2856	926	24	itc	itc	PROPN
taxlaw-2856	926	25	from	from	ADP
taxlaw-2856	926	26	payment	payment	NOUN
taxlaw-2856	926	27	of	of	ADP
taxlaw-2856	926	28	u.s	u.s	PROPN
taxlaw-2856	926	29	.	.	PROPN
taxlaw-2856	926	30	income	income	NOUN
taxlaw-2856	926	31	would	would	AUX
taxlaw-2856	926	32	be	be	AUX
taxlaw-2856	926	33	creditable	creditable	ADJ
taxlaw-2856	926	34	without	without	ADP
taxlaw-2856	926	35	restriction	restriction	NOUN
taxlaw-2856	926	36	.	.	PUNCT
taxlaw-2856	927	1	returning	return	VERB
taxlaw-2856	927	2	to	to	ADP
taxlaw-2856	927	3	our	our	PRON
taxlaw-2856	927	4	example	example	NOUN
taxlaw-2856	927	5	,	,	PUNCT
taxlaw-2856	927	6	assume	assume	VERB
taxlaw-2856	927	7	that	that	SCONJ
taxlaw-2856	927	8	abc	abc	PROPN
taxlaw-2856	927	9	corp	corp	PROPN
taxlaw-2856	927	10	.	.	PROPN
taxlaw-2856	927	11	reported	report	VERB
taxlaw-2856	927	12	$	$	SYM
taxlaw-2856	927	13	30,000,000	30,000,000	NUM
taxlaw-2856	927	14	of	of	ADP
taxlaw-2856	927	15	foreign	foreign	ADJ
taxlaw-2856	927	16	-	-	PUNCT
taxlaw-2856	927	17	source	source	NOUN
taxlaw-2856	927	18	income	income	NOUN
taxlaw-2856	927	19	,	,	PUNCT
taxlaw-2856	927	20	$	$	SYM
taxlaw-2856	927	21	120,000,000	120,000,000	NUM
taxlaw-2856	927	22	of	of	ADP
taxlaw-2856	927	23	u.s.-source	u.s.-source	ADJ
taxlaw-2856	927	24	income	income	NOUN
taxlaw-2856	927	25	,	,	PUNCT
taxlaw-2856	927	26	$	$	SYM
taxlaw-2856	927	27	10,000,000	10,000,000	NUM
taxlaw-2856	927	28	of	of	ADP
taxlaw-2856	927	29	foreign	foreign	ADJ
taxlaw-2856	927	30	income	income	NOUN
taxlaw-2856	927	31	tax	tax	NOUN
taxlaw-2856	927	32	,	,	PUNCT
taxlaw-2856	927	33	and	and	CCONJ
taxlaw-2856	927	34	$	$	SYM
taxlaw-2856	927	35	5,000,000	5,000,000	NUM
taxlaw-2856	927	36	of	of	ADP
taxlaw-2856	927	37	u.s	u.s	PROPN
taxlaw-2856	927	38	.	.	PROPN
taxlaw-2856	927	39	income	income	PROPN
taxlaw-2856	927	40	tax.174	tax.174	VERB
taxlaw-2856	928	1	the	the	DET
taxlaw-2856	928	2	computation	computation	NOUN
taxlaw-2856	928	3	would	would	AUX
taxlaw-2856	928	4	be	be	AUX
taxlaw-2856	928	5	as	as	SCONJ
taxlaw-2856	928	6	follows	follow	VERB
taxlaw-2856	928	7	:	:	PUNCT
taxlaw-2856	928	8	(	(	PUNCT
taxlaw-2856	928	9	1	1	X
taxlaw-2856	928	10	)	)	PUNCT
taxlaw-2856	928	11	of	of	ADP
taxlaw-2856	928	12	pat	pat	PROPN
taxlaw-2856	928	13	’s	’s	PART
taxlaw-2856	928	14	$	$	SYM
taxlaw-2856	928	15	950,000	950,000	NUM
taxlaw-2856	928	16	in	in	ADP
taxlaw-2856	928	17	income	income	NOUN
taxlaw-2856	928	18	,	,	PUNCT
taxlaw-2856	928	19	175	175	NUM
taxlaw-2856	928	20	$	$	SYM
taxlaw-2856	928	21	190,000	190,000	NUM
taxlaw-2856	928	22	would	would	AUX
taxlaw-2856	928	23	be	be	AUX
taxlaw-2856	928	24	foreign	foreign	ADJ
taxlaw-2856	928	25	-	-	PUNCT
taxlaw-2856	928	26	source	source	NOUN
taxlaw-2856	928	27	income,176	income,176	NOUN
taxlaw-2856	928	28	and	and	CCONJ
taxlaw-2856	928	29	$	$	SYM
taxlaw-2856	928	30	760,000	760,000	NUM
taxlaw-2856	928	31	would	would	AUX
taxlaw-2856	928	32	be	be	AUX
taxlaw-2856	928	33	u.s.-source	u.s.-source	ADV
taxlaw-2856	928	34	income.177	income.177	PROPN
taxlaw-2856	928	35	(	(	PUNCT
taxlaw-2856	928	36	2	2	NUM
taxlaw-2856	928	37	)	)	PUNCT
taxlaw-2856	928	38	pat	pat	PROPN
taxlaw-2856	928	39	’s	’s	PART
taxlaw-2856	928	40	initial	initial	ADJ
taxlaw-2856	928	41	u.s	u.s	PROPN
taxlaw-2856	928	42	.	.	PROPN
taxlaw-2856	928	43	tax	tax	NOUN
taxlaw-2856	928	44	liability	liability	NOUN
taxlaw-2856	928	45	,	,	PUNCT
taxlaw-2856	928	46	before	before	ADP
taxlaw-2856	928	47	the	the	DET
taxlaw-2856	928	48	itc	itc	PROPN
taxlaw-2856	928	49	,	,	PUNCT
taxlaw-2856	928	50	on	on	ADP
taxlaw-2856	928	51	the	the	DET
taxlaw-2856	928	52	foreign	foreign	ADJ
taxlaw-2856	928	53	-	-	PUNCT
taxlaw-2856	928	54	source	source	NOUN
taxlaw-2856	928	55	income	income	NOUN
taxlaw-2856	928	56	would	would	AUX
taxlaw-2856	928	57	be	be	AUX
taxlaw-2856	928	58	$	$	SYM
taxlaw-2856	928	59	76,000.178	76,000.178	NUM
taxlaw-2856	928	60	her	her	PRON
taxlaw-2856	928	61	initial	initial	ADJ
taxlaw-2856	928	62	u.s	u.s	PROPN
taxlaw-2856	928	63	.	.	PROPN
taxlaw-2856	928	64	tax	tax	NOUN
taxlaw-2856	928	65	liability	liability	NOUN
taxlaw-2856	928	66	,	,	PUNCT
taxlaw-2856	928	67	before	before	ADP
taxlaw-2856	928	68	the	the	DET
taxlaw-2856	928	69	itc	itc	PROPN
taxlaw-2856	928	70	,	,	PUNCT
taxlaw-2856	928	71	on	on	ADP
taxlaw-2856	928	72	the	the	DET
taxlaw-2856	928	73	u.s.source	u.s.source	ADJ
taxlaw-2856	928	74	income	income	NOUN
taxlaw-2856	928	75	would	would	AUX
taxlaw-2856	928	76	be	be	AUX
taxlaw-2856	928	77	$	$	SYM
taxlaw-2856	928	78	304,000.179	304,000.179	NUM
taxlaw-2856	928	79	170	170	NUM
taxlaw-2856	928	80	$	$	SYM
taxlaw-2856	928	81	950,000	950,000	NUM
taxlaw-2856	928	82	x	x	SYM
taxlaw-2856	928	83	40	40	NUM
taxlaw-2856	928	84	%	%	NOUN
taxlaw-2856	928	85	=	=	NOUN
taxlaw-2856	928	86	$	$	SYM
taxlaw-2856	928	87	380,000	380,000	NUM
taxlaw-2856	928	88	.	.	PUNCT
taxlaw-2856	929	1	171	171	NUM
taxlaw-2856	929	2	$	$	SYM
taxlaw-2856	929	3	380,000	380,000	NUM
taxlaw-2856	929	4	–	–	PUNCT
taxlaw-2856	929	5	$	$	SYM
taxlaw-2856	929	6	150,000	150,000	NUM
taxlaw-2856	929	7	=	=	SYM
taxlaw-2856	929	8	$	$	SYM
taxlaw-2856	929	9	230,000	230,000	NUM
taxlaw-2856	929	10	.	.	PUNCT
taxlaw-2856	930	1	172	172	NUM
taxlaw-2856	930	2	i.r.c	i.r.c	NOUN
taxlaw-2856	930	3	.	.	PUNCT
taxlaw-2856	931	1	§	§	PROPN
taxlaw-2856	931	2	904	904	NUM
taxlaw-2856	931	3	.	.	PUNCT
taxlaw-2856	931	4	173	173	NUM
taxlaw-2856	931	5	david	david	PROPN
taxlaw-2856	931	6	hasen	hasen	PROPN
taxlaw-2856	931	7	,	,	PUNCT
taxlaw-2856	931	8	tax	tax	NOUN
taxlaw-2856	931	9	neutrality	neutrality	NOUN
taxlaw-2856	931	10	and	and	CCONJ
taxlaw-2856	931	11	tax	tax	NOUN
taxlaw-2856	931	12	amenities	amenity	NOUN
taxlaw-2856	931	13	,	,	PUNCT
taxlaw-2856	931	14	12	12	NUM
taxlaw-2856	931	15	fla	fla	NOUN
taxlaw-2856	931	16	.	.	PUNCT
taxlaw-2856	932	1	tax	tax	PROPN
taxlaw-2856	932	2	rev	rev	PROPN
taxlaw-2856	932	3	.	.	PROPN
taxlaw-2856	932	4	57	57	NUM
taxlaw-2856	932	5	,	,	PUNCT
taxlaw-2856	932	6	64–65	64–65	NUM
taxlaw-2856	932	7	,	,	PUNCT
taxlaw-2856	932	8	72	72	NUM
taxlaw-2856	932	9	(	(	PUNCT
taxlaw-2856	932	10	2012	2012	NUM
taxlaw-2856	932	11	)	)	PUNCT
taxlaw-2856	932	12	;	;	PUNCT
taxlaw-2856	933	1	paul	paul	PROPN
taxlaw-2856	933	2	r.	r.	PROPN
taxlaw-2856	933	3	mcdaniel	mcdaniel	PROPN
taxlaw-2856	933	4	,	,	PUNCT
taxlaw-2856	933	5	the	the	DET
taxlaw-2856	933	6	u.s	u.s	PROPN
taxlaw-2856	933	7	.	.	PROPN
taxlaw-2856	933	8	tax	tax	NOUN
taxlaw-2856	933	9	treatment	treatment	NOUN
taxlaw-2856	933	10	of	of	ADP
taxlaw-2856	933	11	foreign	foreign	ADJ
taxlaw-2856	933	12	source	source	NOUN
taxlaw-2856	933	13	income	income	NOUN
taxlaw-2856	933	14	earned	earn	VERB
taxlaw-2856	933	15	in	in	ADP
taxlaw-2856	933	16	developing	develop	VERB
taxlaw-2856	933	17	countries	country	NOUN
taxlaw-2856	933	18	:	:	PUNCT
taxlaw-2856	933	19	a	a	DET
taxlaw-2856	933	20	policy	policy	NOUN
taxlaw-2856	933	21	analysis	analysis	NOUN
taxlaw-2856	933	22	,	,	PUNCT
taxlaw-2856	933	23	35	35	NUM
taxlaw-2856	933	24	geo	geo	PROPN
taxlaw-2856	933	25	.	.	PROPN
taxlaw-2856	933	26	wash	wash	PROPN
taxlaw-2856	933	27	.	.	PUNCT
taxlaw-2856	934	1	int’l	int’l	PROPN
taxlaw-2856	934	2	l.	l.	PROPN
taxlaw-2856	934	3	rev	rev	PROPN
taxlaw-2856	934	4	.	.	PROPN
taxlaw-2856	934	5	265	265	NUM
taxlaw-2856	934	6	,	,	PUNCT
taxlaw-2856	934	7	268–69	268–69	X
taxlaw-2856	934	8	(	(	PUNCT
taxlaw-2856	934	9	2003	2003	NUM
taxlaw-2856	934	10	)	)	PUNCT
taxlaw-2856	934	11	;	;	PUNCT
taxlaw-2856	934	12	charles	charles	PROPN
taxlaw-2856	934	13	e.	e.	PROPN
taxlaw-2856	934	14	mclure	mclure	PROPN
taxlaw-2856	934	15	jr	jr	PROPN
taxlaw-2856	934	16	.	.	PROPN
taxlaw-2856	934	17	,	,	PUNCT
taxlaw-2856	934	18	legislative	legislative	ADJ
taxlaw-2856	934	19	,	,	PUNCT
taxlaw-2856	934	20	judicial	judicial	ADJ
taxlaw-2856	934	21	,	,	PUNCT
taxlaw-2856	934	22	soft	soft	ADJ
taxlaw-2856	934	23	law	law	NOUN
taxlaw-2856	934	24	,	,	PUNCT
taxlaw-2856	934	25	cooperate	cooperate	VERB
taxlaw-2856	934	26	approaches	approach	NOUN
taxlaw-2856	934	27	to	to	ADP
taxlaw-2856	934	28	harmonizing	harmonize	VERB
taxlaw-2856	934	29	corporate	corporate	ADJ
taxlaw-2856	934	30	income	income	NOUN
taxlaw-2856	934	31	,	,	PUNCT
taxlaw-2856	934	32	14	14	NUM
taxlaw-2856	934	33	colum	colum	NOUN
taxlaw-2856	934	34	.	.	PUNCT
taxlaw-2856	935	1	j.	j.	PROPN
taxlaw-2856	935	2	eur	eur	PROPN
taxlaw-2856	935	3	.	.	PUNCT
taxlaw-2856	936	1	l.	l.	PROPN
taxlaw-2856	936	2	377	377	NUM
taxlaw-2856	936	3	,	,	PUNCT
taxlaw-2856	936	4	387	387	NUM
taxlaw-2856	936	5	n.32	n.32	NOUN
taxlaw-2856	936	6	(	(	PUNCT
taxlaw-2856	936	7	2008	2008	NUM
taxlaw-2856	936	8	)	)	PUNCT
taxlaw-2856	936	9	.	.	PUNCT
taxlaw-2856	937	1	174	174	NUM
taxlaw-2856	937	2	in	in	ADP
taxlaw-2856	937	3	the	the	DET
taxlaw-2856	937	4	example	example	NOUN
taxlaw-2856	937	5	,	,	PUNCT
taxlaw-2856	937	6	the	the	DET
taxlaw-2856	937	7	u.s	u.s	PROPN
taxlaw-2856	937	8	.	.	PROPN
taxlaw-2856	937	9	corporate	corporate	ADJ
taxlaw-2856	937	10	tax	tax	NOUN
taxlaw-2856	937	11	rate	rate	NOUN
taxlaw-2856	937	12	on	on	ADP
taxlaw-2856	937	13	u.s	u.s	PROPN
taxlaw-2856	937	14	.	.	PROPN
taxlaw-2856	937	15	source	source	NOUN
taxlaw-2856	937	16	income	income	NOUN
taxlaw-2856	937	17	is	be	AUX
taxlaw-2856	937	18	extremely	extremely	ADV
taxlaw-2856	937	19	low	low	ADJ
taxlaw-2856	937	20	(	(	PUNCT
taxlaw-2856	937	21	$	$	SYM
taxlaw-2856	937	22	5	5	NUM
taxlaw-2856	937	23	million/$120	million/$120	NOUN
taxlaw-2856	937	24	million	million	NUM
taxlaw-2856	937	25	=	=	SYM
taxlaw-2856	937	26	4.17	4.17	NUM
taxlaw-2856	937	27	%	%	NOUN
taxlaw-2856	937	28	)	)	PUNCT
taxlaw-2856	937	29	.	.	PUNCT
taxlaw-2856	938	1	the	the	DET
taxlaw-2856	938	2	reason	reason	NOUN
taxlaw-2856	938	3	that	that	PRON
taxlaw-2856	938	4	i	i	PRON
taxlaw-2856	938	5	chose	choose	VERB
taxlaw-2856	938	6	these	these	DET
taxlaw-2856	938	7	figures	figure	NOUN
taxlaw-2856	938	8	is	be	AUX
taxlaw-2856	938	9	to	to	PART
taxlaw-2856	938	10	demonstrate	demonstrate	VERB
taxlaw-2856	938	11	what	what	PRON
taxlaw-2856	938	12	happens	happen	VERB
taxlaw-2856	938	13	when	when	SCONJ
taxlaw-2856	938	14	the	the	DET
taxlaw-2856	938	15	itc	itc	PROPN
taxlaw-2856	938	16	for	for	ADP
taxlaw-2856	938	17	u.s	u.s	PROPN
taxlaw-2856	938	18	.	.	PROPN
taxlaw-2856	938	19	income	income	NOUN
taxlaw-2856	938	20	tax	tax	NOUN
taxlaw-2856	938	21	is	be	AUX
taxlaw-2856	938	22	insufficient	insufficient	ADJ
taxlaw-2856	938	23	to	to	PART
taxlaw-2856	938	24	eliminate	eliminate	VERB
taxlaw-2856	938	25	u.s	u.s	PROPN
taxlaw-2856	938	26	.	.	PROPN
taxlaw-2856	938	27	tax	tax	NOUN
taxlaw-2856	938	28	liability	liability	NOUN
taxlaw-2856	938	29	on	on	ADP
taxlaw-2856	938	30	u.s	u.s	PROPN
taxlaw-2856	938	31	.	.	PROPN
taxlaw-2856	938	32	source	source	NOUN
taxlaw-2856	938	33	income	income	NOUN
taxlaw-2856	938	34	.	.	PUNCT
taxlaw-2856	939	1	however	however	ADV
taxlaw-2856	939	2	,	,	PUNCT
taxlaw-2856	939	3	the	the	DET
taxlaw-2856	939	4	low	low	ADJ
taxlaw-2856	939	5	rate	rate	NOUN
taxlaw-2856	939	6	of	of	ADP
taxlaw-2856	939	7	tax	tax	NOUN
taxlaw-2856	939	8	is	be	AUX
taxlaw-2856	939	9	not	not	PART
taxlaw-2856	939	10	unrealistic	unrealistic	ADJ
taxlaw-2856	939	11	.	.	PUNCT
taxlaw-2856	940	1	for	for	ADP
taxlaw-2856	940	2	example	example	NOUN
taxlaw-2856	940	3	,	,	PUNCT
taxlaw-2856	940	4	under	under	ADP
taxlaw-2856	940	5	current	current	ADJ
taxlaw-2856	940	6	u.s	u.s	PROPN
taxlaw-2856	940	7	.	.	PROPN
taxlaw-2856	940	8	law	law	PROPN
taxlaw-2856	940	9	,	,	PUNCT
taxlaw-2856	940	10	nonresidents	nonresident	NOUN
taxlaw-2856	940	11	are	be	AUX
taxlaw-2856	940	12	exempt	exempt	ADJ
taxlaw-2856	940	13	from	from	ADP
taxlaw-2856	940	14	tax	tax	NOUN
taxlaw-2856	940	15	on	on	ADP
taxlaw-2856	940	16	portfolio	portfolio	NOUN
taxlaw-2856	940	17	interest	interest	NOUN
taxlaw-2856	940	18	.	.	PUNCT
taxlaw-2856	941	1	assuming	assume	VERB
taxlaw-2856	941	2	that	that	SCONJ
taxlaw-2856	941	3	this	this	DET
taxlaw-2856	941	4	policy	policy	NOUN
taxlaw-2856	941	5	continues	continue	VERB
taxlaw-2856	941	6	,	,	PUNCT
taxlaw-2856	941	7	the	the	DET
taxlaw-2856	941	8	exclusion	exclusion	NOUN
taxlaw-2856	941	9	would	would	AUX
taxlaw-2856	941	10	apply	apply	VERB
taxlaw-2856	941	11	not	not	PART
taxlaw-2856	941	12	only	only	ADV
taxlaw-2856	941	13	to	to	ADP
taxlaw-2856	941	14	foreign	foreign	ADJ
taxlaw-2856	941	15	individuals	individual	NOUN
taxlaw-2856	941	16	but	but	CCONJ
taxlaw-2856	941	17	also	also	ADV
taxlaw-2856	941	18	to	to	ADP
taxlaw-2856	941	19	corporations	corporation	NOUN
taxlaw-2856	941	20	.	.	PUNCT
taxlaw-2856	942	1	see	see	VERB
taxlaw-2856	942	2	the	the	DET
taxlaw-2856	942	3	text	text	NOUN
taxlaw-2856	942	4	accompanying	accompany	VERB
taxlaw-2856	942	5	notes	note	NOUN
taxlaw-2856	942	6	140–44	140–44	PROPN
taxlaw-2856	942	7	,	,	PUNCT
taxlaw-2856	942	8	supra	supra	PROPN
taxlaw-2856	942	9	.	.	PUNCT
taxlaw-2856	943	1	175	175	NUM
taxlaw-2856	943	2	see	see	VERB
taxlaw-2856	943	3	note	note	NOUN
taxlaw-2856	943	4	169	169	NUM
taxlaw-2856	943	5	,	,	PUNCT
taxlaw-2856	943	6	supra	supra	NOUN
taxlaw-2856	943	7	.	.	PUNCT
taxlaw-2856	944	1	176	176	NUM
taxlaw-2856	944	2	$	$	SYM
taxlaw-2856	944	3	950,000	950,000	NUM
taxlaw-2856	944	4	x	x	SYM
taxlaw-2856	944	5	(	(	PUNCT
taxlaw-2856	944	6	$	$	SYM
taxlaw-2856	944	7	30,000,000/$150,000,000	30,000,000/$150,000,000	NUM
taxlaw-2856	944	8	)	)	PUNCT
taxlaw-2856	944	9	=	=	NOUN
taxlaw-2856	944	10	$	$	SYM
taxlaw-2856	944	11	190,000	190,000	NUM
taxlaw-2856	944	12	.	.	PUNCT
taxlaw-2856	945	1	177	177	NUM
taxlaw-2856	945	2	$	$	SYM
taxlaw-2856	945	3	950,000	950,000	NUM
taxlaw-2856	945	4	x	x	SYM
taxlaw-2856	945	5	(	(	PUNCT
taxlaw-2856	945	6	$	$	SYM
taxlaw-2856	945	7	120,000,000/$150,000,000	120,000,000/$150,000,000	NUM
taxlaw-2856	945	8	)	)	PUNCT
taxlaw-2856	945	9	=	=	PUNCT
taxlaw-2856	945	10	$	$	SYM
taxlaw-2856	945	11	760,000	760,000	NUM
taxlaw-2856	945	12	.	.	PUNCT
taxlaw-2856	945	13	178	178	NUM
taxlaw-2856	945	14	$	$	SYM
taxlaw-2856	945	15	190,000	190,000	NUM
taxlaw-2856	945	16	x	x	SYM
taxlaw-2856	945	17	40	40	NUM
taxlaw-2856	945	18	%	%	NOUN
taxlaw-2856	945	19	=	=	NOUN
taxlaw-2856	945	20	$	$	SYM
taxlaw-2856	945	21	76,000	76,000	NUM
taxlaw-2856	945	22	.	.	PUNCT
taxlaw-2856	945	23	179	179	NUM
taxlaw-2856	945	24	$	$	SYM
taxlaw-2856	945	25	760,000	760,000	NUM
taxlaw-2856	945	26	x	x	SYM
taxlaw-2856	945	27	40	40	NUM
taxlaw-2856	945	28	%	%	NOUN
taxlaw-2856	945	29	=	=	NOUN
taxlaw-2856	945	30	$	$	SYM
taxlaw-2856	945	31	304,000	304,000	NUM
taxlaw-2856	945	32	.	.	PUNCT
taxlaw-2856	946	1	42	42	NUM
taxlaw-2856	946	2	columbia	columbia	PROPN
taxlaw-2856	946	3	journal	journal	PROPN
taxlaw-2856	946	4	of	of	ADP
taxlaw-2856	946	5	tax	tax	NOUN
taxlaw-2856	946	6	law	law	NOUN
taxlaw-2856	946	7	[	[	X
taxlaw-2856	946	8	vol.9:5	vol.9:5	NOUN
taxlaw-2856	946	9	(	(	PUNCT
taxlaw-2856	946	10	3	3	NUM
taxlaw-2856	946	11	)	)	PUNCT
taxlaw-2856	946	12	of	of	ADP
taxlaw-2856	946	13	pat	pat	PROPN
taxlaw-2856	946	14	’s	’s	PART
taxlaw-2856	946	15	$	$	SYM
taxlaw-2856	946	16	150,000	150,000	NUM
taxlaw-2856	946	17	of	of	ADP
taxlaw-2856	946	18	itc	itc	PROPN
taxlaw-2856	946	19	,	,	PUNCT
taxlaw-2856	946	20	$	$	SYM
taxlaw-2856	946	21	100,000	100,000	NUM
taxlaw-2856	946	22	would	would	AUX
taxlaw-2856	946	23	be	be	AUX
taxlaw-2856	946	24	subject	subject	ADJ
taxlaw-2856	946	25	to	to	ADP
taxlaw-2856	946	26	the	the	DET
taxlaw-2856	946	27	limitations	limitation	NOUN
taxlaw-2856	946	28	of	of	ADP
taxlaw-2856	946	29	the	the	DET
taxlaw-2856	946	30	ftc,180	ftc,180	ADJ
taxlaw-2856	946	31	and	and	CCONJ
taxlaw-2856	946	32	$	$	SYM
taxlaw-2856	946	33	50,000	50,000	NUM
taxlaw-2856	946	34	will	will	AUX
taxlaw-2856	946	35	be	be	AUX
taxlaw-2856	946	36	creditable	creditable	ADJ
taxlaw-2856	946	37	without	without	ADP
taxlaw-2856	946	38	restriction.181	restriction.181	PROPN
taxlaw-2856	946	39	(	(	PUNCT
taxlaw-2856	946	40	4	4	X
taxlaw-2856	946	41	)	)	PUNCT
taxlaw-2856	946	42	pat	pat	NOUN
taxlaw-2856	946	43	would	would	AUX
taxlaw-2856	946	44	not	not	PART
taxlaw-2856	946	45	need	need	VERB
taxlaw-2856	946	46	to	to	PART
taxlaw-2856	946	47	pay	pay	VERB
taxlaw-2856	946	48	any	any	DET
taxlaw-2856	946	49	tax	tax	NOUN
taxlaw-2856	946	50	on	on	ADP
taxlaw-2856	946	51	the	the	DET
taxlaw-2856	946	52	foreign	foreign	ADJ
taxlaw-2856	946	53	source	source	NOUN
taxlaw-2856	946	54	income	income	NOUN
taxlaw-2856	946	55	because	because	SCONJ
taxlaw-2856	946	56	the	the	DET
taxlaw-2856	946	57	itc	itc	PROPN
taxlaw-2856	946	58	subject	subject	NOUN
taxlaw-2856	946	59	to	to	ADP
taxlaw-2856	946	60	the	the	DET
taxlaw-2856	946	61	limits	limit	NOUN
taxlaw-2856	946	62	of	of	ADP
taxlaw-2856	946	63	the	the	DET
taxlaw-2856	946	64	ftc	ftc	PROPN
taxlaw-2856	946	65	(	(	PUNCT
taxlaw-2856	946	66	$	$	SYM
taxlaw-2856	946	67	100,000	100,000	NUM
taxlaw-2856	946	68	)	)	PUNCT
taxlaw-2856	946	69	is	be	AUX
taxlaw-2856	946	70	greater	great	ADJ
taxlaw-2856	946	71	than	than	ADP
taxlaw-2856	946	72	the	the	DET
taxlaw-2856	946	73	initial	initial	ADJ
taxlaw-2856	946	74	u.s	u.s	PROPN
taxlaw-2856	946	75	.	.	PROPN
taxlaw-2856	946	76	tax	tax	NOUN
taxlaw-2856	946	77	liability	liability	NOUN
taxlaw-2856	946	78	on	on	ADP
taxlaw-2856	946	79	foreign	foreign	ADJ
taxlaw-2856	946	80	-	-	PUNCT
taxlaw-2856	946	81	source	source	NOUN
taxlaw-2856	946	82	income	income	NOUN
taxlaw-2856	946	83	(	(	PUNCT
taxlaw-2856	946	84	$	$	SYM
taxlaw-2856	946	85	76,000	76,000	NUM
taxlaw-2856	946	86	)	)	PUNCT
taxlaw-2856	946	87	.	.	PUNCT
taxlaw-2856	947	1	pat	pat	PROPN
taxlaw-2856	947	2	may	may	AUX
taxlaw-2856	947	3	use	use	VERB
taxlaw-2856	947	4	the	the	DET
taxlaw-2856	947	5	remaining	remain	VERB
taxlaw-2856	947	6	$	$	SYM
taxlaw-2856	947	7	24,000	24,000	NUM
taxlaw-2856	947	8	to	to	PART
taxlaw-2856	947	9	reduce	reduce	VERB
taxlaw-2856	947	10	u.s	u.s	PROPN
taxlaw-2856	947	11	.	.	PROPN
taxlaw-2856	947	12	tax	tax	NOUN
taxlaw-2856	947	13	liability	liability	NOUN
taxlaw-2856	947	14	on	on	ADP
taxlaw-2856	947	15	other	other	ADJ
taxlaw-2856	947	16	foreign	foreign	ADJ
taxlaw-2856	947	17	-	-	PUNCT
taxlaw-2856	947	18	source	source	NOUN
taxlaw-2856	947	19	income	income	NOUN
taxlaw-2856	947	20	in	in	ADP
taxlaw-2856	947	21	accordance	accordance	NOUN
taxlaw-2856	947	22	to	to	ADP
taxlaw-2856	947	23	the	the	DET
taxlaw-2856	947	24	relevant	relevant	ADJ
taxlaw-2856	947	25	provisions	provision	NOUN
taxlaw-2856	947	26	of	of	ADP
taxlaw-2856	947	27	the	the	DET
taxlaw-2856	947	28	code	code	NOUN
taxlaw-2856	947	29	.	.	PUNCT
taxlaw-2856	948	1	(	(	PUNCT
taxlaw-2856	948	2	5	5	NUM
taxlaw-2856	948	3	)	)	PUNCT
taxlaw-2856	948	4	regarding	regard	VERB
taxlaw-2856	948	5	income	income	NOUN
taxlaw-2856	948	6	attributable	attributable	ADJ
taxlaw-2856	948	7	to	to	ADP
taxlaw-2856	948	8	u.s	u.s	PROPN
taxlaw-2856	948	9	.	.	PROPN
taxlaw-2856	948	10	sources	source	NOUN
taxlaw-2856	948	11	,	,	PUNCT
taxlaw-2856	948	12	pat	pat	PROPN
taxlaw-2856	948	13	would	would	AUX
taxlaw-2856	948	14	pay	pay	VERB
taxlaw-2856	948	15	tax	tax	NOUN
taxlaw-2856	948	16	of	of	ADP
taxlaw-2856	948	17	$	$	SYM
taxlaw-2856	948	18	254,000	254,000	NUM
taxlaw-2856	948	19	,	,	PUNCT
taxlaw-2856	948	20	derived	derive	VERB
taxlaw-2856	948	21	from	from	ADP
taxlaw-2856	948	22	an	an	DET
taxlaw-2856	948	23	initial	initial	ADJ
taxlaw-2856	948	24	tax	tax	NOUN
taxlaw-2856	948	25	liability	liability	NOUN
taxlaw-2856	948	26	of	of	ADP
taxlaw-2856	948	27	$	$	SYM
taxlaw-2856	948	28	304,000	304,000	NUM
taxlaw-2856	948	29	and	and	CCONJ
taxlaw-2856	948	30	an	an	DET
taxlaw-2856	948	31	itc	itc	NOUN
taxlaw-2856	948	32	of	of	ADP
taxlaw-2856	948	33	$	$	SYM
taxlaw-2856	948	34	50,000.182	50,000.182	NOUN
taxlaw-2856	948	35	from	from	ADP
taxlaw-2856	948	36	a	a	DET
taxlaw-2856	948	37	practical	practical	ADJ
taxlaw-2856	948	38	perspective	perspective	NOUN
taxlaw-2856	948	39	,	,	PUNCT
taxlaw-2856	948	40	the	the	DET
taxlaw-2856	948	41	united	united	PROPN
taxlaw-2856	948	42	states	states	PROPN
taxlaw-2856	948	43	does	do	AUX
taxlaw-2856	948	44	not	not	PART
taxlaw-2856	948	45	have	have	VERB
taxlaw-2856	948	46	the	the	DET
taxlaw-2856	948	47	jurisdiction	jurisdiction	NOUN
taxlaw-2856	948	48	to	to	PART
taxlaw-2856	948	49	compel	compel	VERB
taxlaw-2856	948	50	all	all	DET
taxlaw-2856	948	51	corporations	corporation	NOUN
taxlaw-2856	948	52	to	to	PART
taxlaw-2856	948	53	track	track	VERB
taxlaw-2856	948	54	and	and	CCONJ
taxlaw-2856	948	55	report	report	VERB
taxlaw-2856	948	56	u.s.-source	u.s.-source	ADJ
taxlaw-2856	948	57	income	income	NOUN
taxlaw-2856	948	58	,	,	PUNCT
taxlaw-2856	948	59	foreign	foreign	ADJ
taxlaw-2856	948	60	-	-	PUNCT
taxlaw-2856	948	61	source	source	NOUN
taxlaw-2856	948	62	income	income	NOUN
taxlaw-2856	948	63	,	,	PUNCT
taxlaw-2856	948	64	u.s	u.s	PROPN
taxlaw-2856	948	65	.	.	PROPN
taxlaw-2856	948	66	income	income	NOUN
taxlaw-2856	948	67	tax	tax	NOUN
taxlaw-2856	948	68	incurred	incur	VERB
taxlaw-2856	948	69	,	,	PUNCT
taxlaw-2856	948	70	and	and	CCONJ
taxlaw-2856	948	71	foreign	foreign	ADJ
taxlaw-2856	948	72	income	income	NOUN
taxlaw-2856	948	73	tax	tax	NOUN
taxlaw-2856	948	74	incurred	incur	VERB
taxlaw-2856	948	75	;	;	PUNCT
taxlaw-2856	948	76	nor	nor	CCONJ
taxlaw-2856	948	77	does	do	AUX
taxlaw-2856	948	78	it	it	PRON
taxlaw-2856	948	79	have	have	VERB
taxlaw-2856	948	80	the	the	DET
taxlaw-2856	948	81	jurisdiction	jurisdiction	NOUN
taxlaw-2856	948	82	to	to	PART
taxlaw-2856	948	83	compel	compel	VERB
taxlaw-2856	948	84	all	all	DET
taxlaw-2856	948	85	corporations	corporation	NOUN
taxlaw-2856	948	86	to	to	PART
taxlaw-2856	948	87	submit	submit	VERB
taxlaw-2856	948	88	to	to	ADP
taxlaw-2856	948	89	an	an	DET
taxlaw-2856	948	90	audit	audit	NOUN
taxlaw-2856	948	91	by	by	ADP
taxlaw-2856	948	92	u.s	u.s	PROPN
taxlaw-2856	948	93	.	.	PROPN
taxlaw-2856	948	94	administrators	administrator	NOUN
taxlaw-2856	948	95	to	to	PART
taxlaw-2856	948	96	verify	verify	VERB
taxlaw-2856	948	97	the	the	DET
taxlaw-2856	948	98	numbers	number	NOUN
taxlaw-2856	948	99	that	that	PRON
taxlaw-2856	948	100	it	it	PRON
taxlaw-2856	948	101	does	do	AUX
taxlaw-2856	948	102	report	report	VERB
taxlaw-2856	948	103	.	.	PUNCT
taxlaw-2856	949	1	consequently	consequently	ADV
taxlaw-2856	949	2	,	,	PUNCT
taxlaw-2856	949	3	i	i	PRON
taxlaw-2856	949	4	would	would	AUX
taxlaw-2856	949	5	propose	propose	VERB
taxlaw-2856	949	6	that	that	SCONJ
taxlaw-2856	949	7	when	when	SCONJ
taxlaw-2856	949	8	the	the	DET
taxlaw-2856	949	9	corporation	corporation	NOUN
taxlaw-2856	949	10	does	do	AUX
taxlaw-2856	949	11	not	not	PART
taxlaw-2856	949	12	produce	produce	VERB
taxlaw-2856	949	13	such	such	DET
taxlaw-2856	949	14	a	a	DET
taxlaw-2856	949	15	report	report	NOUN
taxlaw-2856	949	16	or	or	CCONJ
taxlaw-2856	949	17	does	do	AUX
taxlaw-2856	949	18	not	not	PART
taxlaw-2856	949	19	provide	provide	VERB
taxlaw-2856	949	20	u.s	u.s	PROPN
taxlaw-2856	949	21	.	.	PROPN
taxlaw-2856	949	22	tax	tax	NOUN
taxlaw-2856	949	23	authorities	authority	NOUN
taxlaw-2856	949	24	an	an	DET
taxlaw-2856	949	25	opportunity	opportunity	NOUN
taxlaw-2856	949	26	to	to	PART
taxlaw-2856	949	27	conduct	conduct	VERB
taxlaw-2856	949	28	a	a	DET
taxlaw-2856	949	29	satisfactory	satisfactory	ADJ
taxlaw-2856	949	30	audit	audit	NOUN
taxlaw-2856	949	31	,	,	PUNCT
taxlaw-2856	949	32	all	all	DET
taxlaw-2856	949	33	income	income	NOUN
taxlaw-2856	949	34	would	would	AUX
taxlaw-2856	949	35	be	be	AUX
taxlaw-2856	949	36	deemed	deem	VERB
taxlaw-2856	949	37	u.s.-source	u.s.-source	PROPN
taxlaw-2856	949	38	.	.	PUNCT
taxlaw-2856	950	1	stated	state	VERB
taxlaw-2856	950	2	in	in	ADP
taxlaw-2856	950	3	other	other	ADJ
taxlaw-2856	950	4	terms	term	NOUN
taxlaw-2856	950	5	,	,	PUNCT
taxlaw-2856	950	6	shareholders	shareholder	NOUN
taxlaw-2856	950	7	would	would	AUX
taxlaw-2856	950	8	bear	bear	VERB
taxlaw-2856	950	9	the	the	DET
taxlaw-2856	950	10	burden	burden	NOUN
taxlaw-2856	950	11	of	of	ADP
taxlaw-2856	950	12	refuting	refute	VERB
taxlaw-2856	950	13	a	a	DET
taxlaw-2856	950	14	presumption	presumption	NOUN
taxlaw-2856	950	15	that	that	SCONJ
taxlaw-2856	950	16	the	the	DET
taxlaw-2856	950	17	corporation	corporation	NOUN
taxlaw-2856	950	18	’s	’s	PART
taxlaw-2856	950	19	income	income	NOUN
taxlaw-2856	950	20	is	be	AUX
taxlaw-2856	950	21	all	all	DET
taxlaw-2856	950	22	u.s	u.s	PROPN
taxlaw-2856	950	23	.	.	PROPN
taxlaw-2856	950	24	source	source	NOUN
taxlaw-2856	950	25	.	.	PUNCT
taxlaw-2856	951	1	with	with	ADP
taxlaw-2856	951	2	regard	regard	NOUN
taxlaw-2856	951	3	to	to	ADP
taxlaw-2856	951	4	the	the	DET
taxlaw-2856	951	5	itc	itc	PROPN
taxlaw-2856	951	6	,	,	PUNCT
taxlaw-2856	951	7	granting	grant	VERB
taxlaw-2856	951	8	the	the	DET
taxlaw-2856	951	9	credit	credit	NOUN
taxlaw-2856	951	10	would	would	AUX
taxlaw-2856	951	11	in	in	ADP
taxlaw-2856	951	12	any	any	DET
taxlaw-2856	951	13	case	case	NOUN
taxlaw-2856	951	14	depend	depend	VERB
taxlaw-2856	951	15	upon	upon	SCONJ
taxlaw-2856	951	16	the	the	DET
taxlaw-2856	951	17	corporation	corporation	NOUN
taxlaw-2856	951	18	providing	provide	VERB
taxlaw-2856	951	19	sufficient	sufficient	ADJ
taxlaw-2856	951	20	proof	proof	NOUN
taxlaw-2856	951	21	of	of	ADP
taxlaw-2856	951	22	such	such	ADJ
taxlaw-2856	951	23	payment	payment	NOUN
taxlaw-2856	951	24	to	to	ADP
taxlaw-2856	951	25	u.s	u.s	PROPN
taxlaw-2856	951	26	.	.	PROPN
taxlaw-2856	951	27	tax	tax	NOUN
taxlaw-2856	951	28	authorities	authority	NOUN
taxlaw-2856	951	29	,	,	PUNCT
taxlaw-2856	951	30	who	who	PRON
taxlaw-2856	951	31	could	could	AUX
taxlaw-2856	951	32	then	then	ADV
taxlaw-2856	951	33	determine	determine	VERB
taxlaw-2856	951	34	how	how	SCONJ
taxlaw-2856	951	35	much	much	ADJ
taxlaw-2856	951	36	of	of	ADP
taxlaw-2856	951	37	the	the	DET
taxlaw-2856	951	38	itc	itc	PROPN
taxlaw-2856	951	39	is	be	AUX
taxlaw-2856	951	40	traceable	traceable	ADJ
taxlaw-2856	951	41	to	to	ADP
taxlaw-2856	951	42	the	the	DET
taxlaw-2856	951	43	payment	payment	NOUN
taxlaw-2856	951	44	of	of	ADP
taxlaw-2856	951	45	foreign	foreign	ADJ
taxlaw-2856	951	46	income	income	NOUN
taxlaw-2856	951	47	tax	tax	NOUN
taxlaw-2856	951	48	and	and	CCONJ
taxlaw-2856	951	49	how	how	SCONJ
taxlaw-2856	951	50	much	much	ADJ
taxlaw-2856	951	51	is	be	AUX
taxlaw-2856	951	52	traceable	traceable	ADJ
taxlaw-2856	951	53	to	to	ADP
taxlaw-2856	951	54	the	the	DET
taxlaw-2856	951	55	payment	payment	NOUN
taxlaw-2856	951	56	of	of	ADP
taxlaw-2856	951	57	u.s	u.s	PROPN
taxlaw-2856	951	58	.	.	PROPN
taxlaw-2856	951	59	income	income	NOUN
taxlaw-2856	951	60	tax	tax	NOUN
taxlaw-2856	951	61	.	.	PUNCT
taxlaw-2856	952	1	in	in	ADP
taxlaw-2856	952	2	the	the	DET
taxlaw-2856	952	3	absence	absence	NOUN
taxlaw-2856	952	4	of	of	ADP
taxlaw-2856	952	5	such	such	ADJ
taxlaw-2856	952	6	proof	proof	NOUN
taxlaw-2856	952	7	,	,	PUNCT
taxlaw-2856	952	8	shareholders	shareholder	NOUN
taxlaw-2856	952	9	would	would	AUX
taxlaw-2856	952	10	not	not	PART
taxlaw-2856	952	11	be	be	AUX
taxlaw-2856	952	12	entitled	entitle	VERB
taxlaw-2856	952	13	to	to	ADP
taxlaw-2856	952	14	an	an	DET
taxlaw-2856	952	15	itc	itc	PROPN
taxlaw-2856	952	16	.	.	PUNCT
taxlaw-2856	953	1	the	the	DET
taxlaw-2856	953	2	purpose	purpose	NOUN
taxlaw-2856	953	3	of	of	ADP
taxlaw-2856	953	4	these	these	DET
taxlaw-2856	953	5	procedural	procedural	ADJ
taxlaw-2856	953	6	provisions	provision	NOUN
taxlaw-2856	953	7	would	would	AUX
taxlaw-2856	953	8	be	be	AUX
taxlaw-2856	953	9	twofold	twofold	ADJ
taxlaw-2856	953	10	.	.	PUNCT
taxlaw-2856	954	1	first	first	ADV
taxlaw-2856	954	2	,	,	PUNCT
taxlaw-2856	954	3	by	by	ADP
taxlaw-2856	954	4	creating	create	VERB
taxlaw-2856	954	5	a	a	DET
taxlaw-2856	954	6	rebuttable	rebuttable	ADJ
taxlaw-2856	954	7	presumption	presumption	NOUN
taxlaw-2856	954	8	that	that	SCONJ
taxlaw-2856	954	9	all	all	DET
taxlaw-2856	954	10	income	income	NOUN
taxlaw-2856	954	11	is	be	AUX
taxlaw-2856	954	12	u.s.-source	u.s.-source	ADJ
taxlaw-2856	954	13	and	and	CCONJ
taxlaw-2856	954	14	that	that	SCONJ
taxlaw-2856	954	15	that	that	SCONJ
taxlaw-2856	954	16	the	the	DET
taxlaw-2856	954	17	corporation	corporation	NOUN
taxlaw-2856	954	18	paid	pay	VERB
taxlaw-2856	954	19	no	no	DET
taxlaw-2856	954	20	income	income	NOUN
taxlaw-2856	954	21	tax	tax	NOUN
taxlaw-2856	954	22	,	,	PUNCT
taxlaw-2856	954	23	they	they	PRON
taxlaw-2856	954	24	would	would	AUX
taxlaw-2856	954	25	protect	protect	VERB
taxlaw-2856	954	26	u.s	u.s	PROPN
taxlaw-2856	954	27	.	.	PROPN
taxlaw-2856	954	28	international	international	ADJ
taxlaw-2856	954	29	tax	tax	NOUN
taxlaw-2856	954	30	policy	policy	NOUN
taxlaw-2856	954	31	goals	goal	NOUN
taxlaw-2856	954	32	by	by	ADP
taxlaw-2856	954	33	preventing	prevent	VERB
taxlaw-2856	954	34	the	the	DET
taxlaw-2856	954	35	crediting	crediting	NOUN
taxlaw-2856	954	36	of	of	ADP
taxlaw-2856	954	37	corporate	corporate	ADJ
taxlaw-2856	954	38	-	-	PUNCT
taxlaw-2856	954	39	level	level	NOUN
taxlaw-2856	954	40	income	income	NOUN
taxlaw-2856	954	41	tax	tax	NOUN
taxlaw-2856	954	42	that	that	PRON
taxlaw-2856	954	43	was	be	AUX
taxlaw-2856	954	44	not	not	PART
taxlaw-2856	954	45	in	in	ADP
taxlaw-2856	954	46	fact	fact	NOUN
taxlaw-2856	954	47	paid	pay	VERB
taxlaw-2856	954	48	and	and	CCONJ
taxlaw-2856	954	49	by	by	ADP
taxlaw-2856	954	50	preventing	prevent	VERB
taxlaw-2856	954	51	the	the	DET
taxlaw-2856	954	52	crediting	crediting	NOUN
taxlaw-2856	954	53	of	of	ADP
taxlaw-2856	954	54	foreign	foreign	ADJ
taxlaw-2856	954	55	income	income	NOUN
taxlaw-2856	954	56	taxes	taxis	NOUN
taxlaw-2856	954	57	against	against	ADP
taxlaw-2856	954	58	u.s.-source	u.s.-source	ADJ
taxlaw-2856	954	59	income	income	NOUN
taxlaw-2856	954	60	.	.	PUNCT
taxlaw-2856	955	1	second	second	ADJ
taxlaw-2856	955	2	,	,	PUNCT
taxlaw-2856	955	3	by	by	ADP
taxlaw-2856	955	4	assuming	assume	VERB
taxlaw-2856	955	5	what	what	PRON
taxlaw-2856	955	6	is	be	AUX
taxlaw-2856	955	7	from	from	ADP
taxlaw-2856	955	8	the	the	DET
taxlaw-2856	955	9	perspective	perspective	NOUN
taxlaw-2856	955	10	of	of	ADP
taxlaw-2856	955	11	shareholders	shareholder	NOUN
taxlaw-2856	955	12	a	a	DET
taxlaw-2856	955	13	worst	bad	ADJ
taxlaw-2856	955	14	-	-	PUNCT
taxlaw-2856	955	15	case	case	NOUN
taxlaw-2856	955	16	scenario	scenario	NOUN
taxlaw-2856	955	17	,	,	PUNCT
taxlaw-2856	955	18	they	they	PRON
taxlaw-2856	955	19	would	would	AUX
taxlaw-2856	955	20	create	create	VERB
taxlaw-2856	955	21	an	an	DET
taxlaw-2856	955	22	incentive	incentive	NOUN
taxlaw-2856	955	23	for	for	ADP
taxlaw-2856	955	24	corporations	corporation	NOUN
taxlaw-2856	955	25	that	that	PRON
taxlaw-2856	955	26	wish	wish	VERB
taxlaw-2856	955	27	to	to	PART
taxlaw-2856	955	28	attract	attract	VERB
taxlaw-2856	955	29	u.s	u.s	PROPN
taxlaw-2856	955	30	.	.	PROPN
taxlaw-2856	955	31	investment	investment	NOUN
taxlaw-2856	955	32	to	to	PART
taxlaw-2856	955	33	provide	provide	VERB
taxlaw-2856	955	34	the	the	DET
taxlaw-2856	955	35	documentation	documentation	NOUN
taxlaw-2856	955	36	shareholders	shareholder	NOUN
taxlaw-2856	955	37	would	would	AUX
taxlaw-2856	955	38	need	need	VERB
taxlaw-2856	955	39	to	to	PART
taxlaw-2856	955	40	rebut	rebut	VERB
taxlaw-2856	955	41	the	the	DET
taxlaw-2856	955	42	statutory	statutory	ADJ
taxlaw-2856	955	43	presumptions	presumption	NOUN
taxlaw-2856	955	44	.	.	PUNCT
taxlaw-2856	956	1	vi	vi	X
taxlaw-2856	956	2	.	.	NOUN
taxlaw-2856	956	3	conclusion	conclusion	VERB
taxlaw-2856	956	4	corporate	corporate	ADJ
taxlaw-2856	956	5	personhood	personhood	NOUN
taxlaw-2856	956	6	is	be	AUX
taxlaw-2856	956	7	a	a	DET
taxlaw-2856	956	8	legal	legal	ADJ
taxlaw-2856	956	9	fiction	fiction	NOUN
taxlaw-2856	956	10	,	,	PUNCT
taxlaw-2856	956	11	useful	useful	ADJ
taxlaw-2856	956	12	in	in	ADP
taxlaw-2856	956	13	some	some	DET
taxlaw-2856	956	14	contexts	contexts	NOUN
taxlaw-2856	956	15	,	,	PUNCT
taxlaw-2856	956	16	less	less	ADV
taxlaw-2856	956	17	so	so	ADV
taxlaw-2856	956	18	in	in	ADP
taxlaw-2856	956	19	others	other	NOUN
taxlaw-2856	956	20	.	.	PUNCT
taxlaw-2856	957	1	corporate	corporate	ADJ
taxlaw-2856	957	2	residence	residence	NOUN
taxlaw-2856	957	3	is	be	AUX
taxlaw-2856	957	4	not	not	PART
taxlaw-2856	957	5	a	a	DET
taxlaw-2856	957	6	legal	legal	ADJ
taxlaw-2856	957	7	fiction	fiction	NOUN
taxlaw-2856	957	8	.	.	PUNCT
taxlaw-2856	958	1	it	it	PRON
taxlaw-2856	958	2	is	be	AUX
taxlaw-2856	958	3	an	an	DET
taxlaw-2856	958	4	oxymoron	oxymoron	NOUN
taxlaw-2856	958	5	.	.	PUNCT
taxlaw-2856	959	1	it	it	PRON
taxlaw-2856	959	2	is	be	AUX
taxlaw-2856	959	3	an	an	DET
taxlaw-2856	959	4	attempt	attempt	NOUN
taxlaw-2856	959	5	to	to	PART
taxlaw-2856	959	6	assign	assign	VERB
taxlaw-2856	959	7	to	to	ADP
taxlaw-2856	959	8	corporations	corporation	NOUN
taxlaw-2856	959	9	an	an	DET
taxlaw-2856	959	10	attribute	attribute	NOUN
taxlaw-2856	959	11	that	that	PRON
taxlaw-2856	959	12	contradicts	contradict	VERB
taxlaw-2856	959	13	their	their	PRON
taxlaw-2856	959	14	fundamental	fundamental	ADJ
taxlaw-2856	959	15	nature	nature	NOUN
taxlaw-2856	959	16	.	.	PUNCT
taxlaw-2856	960	1	the	the	DET
taxlaw-2856	960	2	inapplicability	inapplicability	NOUN
taxlaw-2856	960	3	of	of	ADP
taxlaw-2856	960	4	residence	residence	NOUN
taxlaw-2856	960	5	to	to	ADP
taxlaw-2856	960	6	corporation	corporation	NOUN
taxlaw-2856	960	7	is	be	AUX
taxlaw-2856	960	8	not	not	PART
taxlaw-2856	960	9	because	because	SCONJ
taxlaw-2856	960	10	corporations	corporation	NOUN
taxlaw-2856	960	11	can	can	AUX
taxlaw-2856	960	12	not	not	PART
taxlaw-2856	960	13	“	"	PUNCT
taxlaw-2856	960	14	reside	reside	VERB
taxlaw-2856	960	15	”	"	PUNCT
taxlaw-2856	960	16	in	in	ADP
taxlaw-2856	960	17	a	a	DET
taxlaw-2856	960	18	place	place	NOUN
taxlaw-2856	960	19	in	in	ADP
taxlaw-2856	960	20	the	the	DET
taxlaw-2856	960	21	manner	manner	NOUN
taxlaw-2856	960	22	of	of	ADP
taxlaw-2856	960	23	human	human	ADJ
taxlaw-2856	960	24	beings	being	NOUN
taxlaw-2856	960	25	.	.	PUNCT
taxlaw-2856	961	1	this	this	PRON
taxlaw-2856	961	2	is	be	AUX
taxlaw-2856	961	3	a	a	DET
taxlaw-2856	961	4	semantic	semantic	ADJ
taxlaw-2856	961	5	,	,	PUNCT
taxlaw-2856	961	6	not	not	PART
taxlaw-2856	961	7	a	a	DET
taxlaw-2856	961	8	substantive	substantive	ADJ
taxlaw-2856	961	9	issue	issue	NOUN
taxlaw-2856	961	10	.	.	PUNCT
taxlaw-2856	962	1	rather	rather	ADV
taxlaw-2856	962	2	,	,	PUNCT
taxlaw-2856	962	3	the	the	DET
taxlaw-2856	962	4	reason	reason	NOUN
taxlaw-2856	962	5	that	that	PRON
taxlaw-2856	962	6	corporate	corporate	ADJ
taxlaw-2856	962	7	can	can	AUX
taxlaw-2856	962	8	not	not	PART
taxlaw-2856	962	9	be	be	AUX
taxlaw-2856	962	10	residents	resident	NOUN
taxlaw-2856	962	11	for	for	ADP
taxlaw-2856	962	12	purposes	purpose	NOUN
taxlaw-2856	962	13	of	of	ADP
taxlaw-2856	962	14	income	income	NOUN
taxlaw-2856	962	15	tax	tax	NOUN
taxlaw-2856	962	16	is	be	AUX
taxlaw-2856	962	17	that	that	DET
taxlaw-2856	962	18	residence	residence	NOUN
taxlaw-2856	962	19	delineates	delineate	VERB
taxlaw-2856	962	20	the	the	DET
taxlaw-2856	962	21	boundaries	boundary	NOUN
taxlaw-2856	962	22	of	of	ADP
taxlaw-2856	962	23	taxation	taxation	NOUN
taxlaw-2856	962	24	in	in	ADP
taxlaw-2856	962	25	accordance	accordance	NOUN
taxlaw-2856	962	26	with	with	ADP
taxlaw-2856	962	27	ability	ability	NOUN
taxlaw-2856	962	28	-	-	PUNCT
taxlaw-2856	962	29	to	to	ADP
taxlaw-2856	962	30	-	-	PUNCT
taxlaw-2856	962	31	pay	pay	VERB
taxlaw-2856	962	32	,	,	PUNCT
taxlaw-2856	962	33	and	and	CCONJ
taxlaw-2856	962	34	ability	ability	NOUN
taxlaw-2856	962	35	-	-	PUNCT
taxlaw-2856	962	36	to	to	ADP
taxlaw-2856	962	37	-	-	PUNCT
taxlaw-2856	962	38	pay	pay	NOUN
taxlaw-2856	962	39	is	be	AUX
taxlaw-2856	962	40	a	a	DET
taxlaw-2856	962	41	concept	concept	NOUN
taxlaw-2856	962	42	that	that	PRON
taxlaw-2856	962	43	is	be	AUX
taxlaw-2856	962	44	inapplicable	inapplicable	ADJ
taxlaw-2856	962	45	to	to	ADP
taxlaw-2856	962	46	the	the	DET
taxlaw-2856	962	47	corporate	corporate	ADJ
taxlaw-2856	962	48	entity	entity	NOUN
taxlaw-2856	962	49	.	.	PUNCT
taxlaw-2856	963	1	180	180	NUM
taxlaw-2856	963	2	$	$	SYM
taxlaw-2856	963	3	10,000,000	10,000,000	NUM
taxlaw-2856	963	4	x	x	SYM
taxlaw-2856	963	5	1	1	NUM
taxlaw-2856	963	6	%	%	NOUN
taxlaw-2856	963	7	=	=	NOUN
taxlaw-2856	963	8	$	$	SYM
taxlaw-2856	963	9	100,000	100,000	NUM
taxlaw-2856	963	10	.	.	PUNCT
taxlaw-2856	964	1	181	181	NUM
taxlaw-2856	964	2	$	$	SYM
taxlaw-2856	964	3	5,000,000	5,000,000	NUM
taxlaw-2856	964	4	x	x	SYM
taxlaw-2856	964	5	1	1	NUM
taxlaw-2856	964	6	%	%	NOUN
taxlaw-2856	964	7	=	=	NOUN
taxlaw-2856	964	8	$	$	SYM
taxlaw-2856	964	9	50,000	50,000	NUM
taxlaw-2856	964	10	.	.	PUNCT
taxlaw-2856	965	1	182	182	NUM
taxlaw-2856	965	2	pat	pat	NOUN
taxlaw-2856	965	3	can	can	AUX
taxlaw-2856	965	4	not	not	PART
taxlaw-2856	965	5	use	use	VERB
taxlaw-2856	965	6	the	the	DET
taxlaw-2856	965	7	unused	unused	ADJ
taxlaw-2856	965	8	itc	itc	NOUN
taxlaw-2856	965	9	of	of	ADP
taxlaw-2856	965	10	$	$	SYM
taxlaw-2856	965	11	24,000	24,000	NUM
taxlaw-2856	965	12	here	here	ADV
taxlaw-2856	965	13	,	,	PUNCT
taxlaw-2856	965	14	as	as	SCONJ
taxlaw-2856	965	15	this	this	PRON
taxlaw-2856	965	16	is	be	AUX
taxlaw-2856	965	17	u.s.-source	u.s.-source	ADJ
taxlaw-2856	965	18	income	income	NOUN
taxlaw-2856	965	19	and	and	CCONJ
taxlaw-2856	965	20	the	the	DET
taxlaw-2856	965	21	$	$	SYM
taxlaw-2856	965	22	24,000	24,000	NUM
taxlaw-2856	965	23	is	be	AUX
taxlaw-2856	965	24	creditable	creditable	ADJ
taxlaw-2856	965	25	only	only	ADV
taxlaw-2856	965	26	against	against	ADP
taxlaw-2856	965	27	u.s	u.s	PROPN
taxlaw-2856	965	28	.	.	PROPN
taxlaw-2856	965	29	tax	tax	NOUN
taxlaw-2856	965	30	liability	liability	NOUN
taxlaw-2856	965	31	from	from	ADP
taxlaw-2856	965	32	foreign	foreign	ADJ
taxlaw-2856	965	33	-	-	PUNCT
taxlaw-2856	965	34	source	source	NOUN
taxlaw-2856	965	35	income	income	NOUN
taxlaw-2856	965	36	.	.	PUNCT
taxlaw-2856	966	1	2017	2017	NUM
taxlaw-2856	966	2	]	]	PUNCT
taxlaw-2856	966	3	the	the	DET
taxlaw-2856	966	4	myth	myth	NOUN
taxlaw-2856	966	5	of	of	ADP
taxlaw-2856	966	6	corporate	corporate	ADJ
taxlaw-2856	966	7	tax	tax	NOUN
taxlaw-2856	966	8	residence	residence	NOUN
taxlaw-2856	966	9	43	43	NUM
taxlaw-2856	966	10	first	first	ADJ
taxlaw-2856	966	11	,	,	PUNCT
taxlaw-2856	966	12	taxation	taxation	NOUN
taxlaw-2856	966	13	in	in	ADP
taxlaw-2856	966	14	accordance	accordance	NOUN
taxlaw-2856	966	15	with	with	ADP
taxlaw-2856	966	16	ability	ability	NOUN
taxlaw-2856	966	17	-	-	PUNCT
taxlaw-2856	966	18	to	to	ADP
taxlaw-2856	966	19	-	-	PUNCT
taxlaw-2856	966	20	pay	pay	NOUN
taxlaw-2856	966	21	is	be	AUX
taxlaw-2856	966	22	an	an	DET
taxlaw-2856	966	23	attempt	attempt	NOUN
taxlaw-2856	966	24	to	to	PART
taxlaw-2856	966	25	implement	implement	VERB
taxlaw-2856	966	26	certain	certain	ADJ
taxlaw-2856	966	27	norms	norm	NOUN
taxlaw-2856	966	28	of	of	ADP
taxlaw-2856	966	29	distributive	distributive	ADJ
taxlaw-2856	966	30	justice	justice	NOUN
taxlaw-2856	966	31	.	.	PUNCT
taxlaw-2856	967	1	distributive	distributive	ADJ
taxlaw-2856	967	2	justice	justice	NOUN
taxlaw-2856	967	3	,	,	PUNCT
taxlaw-2856	967	4	in	in	ADP
taxlaw-2856	967	5	turn	turn	NOUN
taxlaw-2856	967	6	,	,	PUNCT
taxlaw-2856	967	7	concerns	concern	VERB
taxlaw-2856	967	8	the	the	DET
taxlaw-2856	967	9	distribution	distribution	NOUN
taxlaw-2856	967	10	of	of	ADP
taxlaw-2856	967	11	resources	resource	NOUN
taxlaw-2856	967	12	among	among	ADP
taxlaw-2856	967	13	those	those	PRON
taxlaw-2856	967	14	who	who	PRON
taxlaw-2856	967	15	have	have	VERB
taxlaw-2856	967	16	personal	personal	ADJ
taxlaw-2856	967	17	identity	identity	NOUN
taxlaw-2856	967	18	,	,	PUNCT
taxlaw-2856	967	19	who	who	PRON
taxlaw-2856	967	20	are	be	AUX
taxlaw-2856	967	21	kantian	kantian	ADJ
taxlaw-2856	967	22	rational	rational	ADJ
taxlaw-2856	967	23	beings	being	NOUN
taxlaw-2856	967	24	,	,	PUNCT
taxlaw-2856	967	25	and	and	CCONJ
taxlaw-2856	967	26	for	for	ADP
taxlaw-2856	967	27	whom	whom	PRON
taxlaw-2856	967	28	welfare	welfare	NOUN
taxlaw-2856	967	29	is	be	AUX
taxlaw-2856	967	30	a	a	DET
taxlaw-2856	967	31	pertinent	pertinent	ADJ
taxlaw-2856	967	32	term	term	NOUN
taxlaw-2856	967	33	.	.	PUNCT
taxlaw-2856	968	1	as	as	SCONJ
taxlaw-2856	968	2	none	none	NOUN
taxlaw-2856	968	3	of	of	ADP
taxlaw-2856	968	4	these	these	DET
taxlaw-2856	968	5	attributes	attribute	NOUN
taxlaw-2856	968	6	applies	apply	VERB
taxlaw-2856	968	7	to	to	ADP
taxlaw-2856	968	8	the	the	DET
taxlaw-2856	968	9	corporate	corporate	ADJ
taxlaw-2856	968	10	entity	entity	NOUN
taxlaw-2856	968	11	,	,	PUNCT
taxlaw-2856	968	12	a	a	DET
taxlaw-2856	968	13	corporation	corporation	NOUN
taxlaw-2856	968	14	can	can	AUX
taxlaw-2856	968	15	not	not	PART
taxlaw-2856	968	16	conceptually	conceptually	ADV
taxlaw-2856	968	17	be	be	AUX
taxlaw-2856	968	18	party	party	NOUN
taxlaw-2856	968	19	to	to	ADP
taxlaw-2856	968	20	a	a	DET
taxlaw-2856	968	21	scheme	scheme	NOUN
taxlaw-2856	968	22	of	of	ADP
taxlaw-2856	968	23	distributive	distributive	ADJ
taxlaw-2856	968	24	justice	justice	NOUN
taxlaw-2856	968	25	.	.	PUNCT
taxlaw-2856	969	1	in	in	ADP
taxlaw-2856	969	2	other	other	ADJ
taxlaw-2856	969	3	words	word	NOUN
taxlaw-2856	969	4	,	,	PUNCT
taxlaw-2856	969	5	the	the	DET
taxlaw-2856	969	6	moral	moral	ADJ
taxlaw-2856	969	7	value	value	NOUN
taxlaw-2856	969	8	of	of	ADP
taxlaw-2856	969	9	a	a	DET
taxlaw-2856	969	10	redistribution	redistribution	NOUN
taxlaw-2856	969	11	of	of	ADP
taxlaw-2856	969	12	resources	resource	NOUN
taxlaw-2856	969	13	from	from	ADP
taxlaw-2856	969	14	one	one	NUM
taxlaw-2856	969	15	corporation	corporation	NOUN
taxlaw-2856	969	16	to	to	ADP
taxlaw-2856	969	17	another	another	PRON
taxlaw-2856	969	18	,	,	PUNCT
taxlaw-2856	969	19	from	from	ADP
taxlaw-2856	969	20	a	a	DET
taxlaw-2856	969	21	corporation	corporation	NOUN
taxlaw-2856	969	22	to	to	ADP
taxlaw-2856	969	23	an	an	DET
taxlaw-2856	969	24	individual	individual	NOUN
taxlaw-2856	969	25	,	,	PUNCT
taxlaw-2856	969	26	or	or	CCONJ
taxlaw-2856	969	27	from	from	ADP
taxlaw-2856	969	28	an	an	DET
taxlaw-2856	969	29	individual	individual	NOUN
taxlaw-2856	969	30	to	to	ADP
taxlaw-2856	969	31	a	a	DET
taxlaw-2856	969	32	corporation	corporation	NOUN
taxlaw-2856	969	33	can	can	AUX
taxlaw-2856	969	34	not	not	PART
taxlaw-2856	969	35	be	be	AUX
taxlaw-2856	969	36	determined	determine	VERB
taxlaw-2856	969	37	except	except	SCONJ
taxlaw-2856	969	38	by	by	ADP
taxlaw-2856	969	39	reference	reference	NOUN
taxlaw-2856	969	40	to	to	ADP
taxlaw-2856	969	41	the	the	DET
taxlaw-2856	969	42	effect	effect	NOUN
taxlaw-2856	969	43	of	of	ADP
taxlaw-2856	969	44	such	such	ADJ
taxlaw-2856	969	45	redistribution	redistribution	NOUN
taxlaw-2856	969	46	on	on	ADP
taxlaw-2856	969	47	the	the	DET
taxlaw-2856	969	48	welfare	welfare	NOUN
taxlaw-2856	969	49	of	of	ADP
taxlaw-2856	969	50	individuals	individual	NOUN
taxlaw-2856	969	51	.	.	PUNCT
taxlaw-2856	970	1	second	second	ADJ
taxlaw-2856	970	2	,	,	PUNCT
taxlaw-2856	970	3	the	the	DET
taxlaw-2856	970	4	principles	principle	NOUN
taxlaw-2856	970	5	of	of	ADP
taxlaw-2856	970	6	distributive	distributive	ADJ
taxlaw-2856	970	7	justice	justice	NOUN
taxlaw-2856	970	8	as	as	SCONJ
taxlaw-2856	970	9	embodied	embody	VERB
taxlaw-2856	970	10	in	in	ADP
taxlaw-2856	970	11	the	the	DET
taxlaw-2856	970	12	concept	concept	NOUN
taxlaw-2856	970	13	of	of	ADP
taxlaw-2856	970	14	ability	ability	NOUN
taxlaw-2856	970	15	-	-	PUNCT
taxlaw-2856	970	16	to	to	ADP
taxlaw-2856	970	17	-	-	PUNCT
taxlaw-2856	970	18	pay	pay	NOUN
taxlaw-2856	970	19	are	be	AUX
taxlaw-2856	970	20	not	not	PART
taxlaw-2856	970	21	universal	universal	ADJ
taxlaw-2856	970	22	in	in	ADP
taxlaw-2856	970	23	scope	scope	NOUN
taxlaw-2856	970	24	but	but	CCONJ
taxlaw-2856	970	25	apply	apply	VERB
taxlaw-2856	970	26	exclusively	exclusively	ADV
taxlaw-2856	970	27	to	to	ADP
taxlaw-2856	970	28	members	member	NOUN
taxlaw-2856	970	29	of	of	ADP
taxlaw-2856	970	30	the	the	DET
taxlaw-2856	970	31	relevant	relevant	ADJ
taxlaw-2856	970	32	society	society	NOUN
taxlaw-2856	970	33	.	.	PUNCT
taxlaw-2856	971	1	for	for	ADP
taxlaw-2856	971	2	this	this	DET
taxlaw-2856	971	3	reason	reason	NOUN
taxlaw-2856	971	4	,	,	PUNCT
taxlaw-2856	971	5	only	only	ADV
taxlaw-2856	971	6	residents	resident	NOUN
taxlaw-2856	971	7	pay	pay	VERB
taxlaw-2856	971	8	tax	tax	NOUN
taxlaw-2856	971	9	on	on	ADP
taxlaw-2856	971	10	their	their	PRON
taxlaw-2856	971	11	worldwide	worldwide	ADJ
taxlaw-2856	971	12	income	income	NOUN
taxlaw-2856	971	13	.	.	PUNCT
taxlaw-2856	972	1	membership	membership	NOUN
taxlaw-2856	972	2	in	in	ADP
taxlaw-2856	972	3	a	a	DET
taxlaw-2856	972	4	society	society	NOUN
taxlaw-2856	972	5	is	be	AUX
taxlaw-2856	972	6	a	a	DET
taxlaw-2856	972	7	function	function	NOUN
taxlaw-2856	972	8	of	of	ADP
taxlaw-2856	972	9	one	one	NUM
taxlaw-2856	972	10	’s	’s	PART
taxlaw-2856	972	11	personal	personal	ADJ
taxlaw-2856	972	12	connections	connection	NOUN
taxlaw-2856	972	13	.	.	PUNCT
taxlaw-2856	973	1	a	a	DET
taxlaw-2856	973	2	country	country	NOUN
taxlaw-2856	973	3	with	with	ADP
taxlaw-2856	973	4	which	which	PRON
taxlaw-2856	973	5	one	one	PRON
taxlaw-2856	973	6	has	have	VERB
taxlaw-2856	973	7	purely	purely	ADV
taxlaw-2856	973	8	economic	economic	ADJ
taxlaw-2856	973	9	connections	connection	NOUN
taxlaw-2856	973	10	may	may	AUX
taxlaw-2856	973	11	have	have	VERB
taxlaw-2856	973	12	a	a	DET
taxlaw-2856	973	13	claim	claim	NOUN
taxlaw-2856	973	14	under	under	ADP
taxlaw-2856	973	15	benefit	benefit	NOUN
taxlaw-2856	973	16	theory	theory	NOUN
taxlaw-2856	973	17	to	to	PART
taxlaw-2856	973	18	tax	tax	VERB
taxlaw-2856	973	19	the	the	DET
taxlaw-2856	973	20	income	income	NOUN
taxlaw-2856	973	21	deriving	derive	VERB
taxlaw-2856	973	22	from	from	ADP
taxlaw-2856	973	23	those	those	DET
taxlaw-2856	973	24	ties	tie	NOUN
taxlaw-2856	973	25	.	.	PUNCT
taxlaw-2856	974	1	it	it	PRON
taxlaw-2856	974	2	does	do	AUX
taxlaw-2856	974	3	not	not	PART
taxlaw-2856	974	4	have	have	VERB
taxlaw-2856	974	5	a	a	DET
taxlaw-2856	974	6	claim	claim	NOUN
taxlaw-2856	974	7	to	to	PART
taxlaw-2856	974	8	tax	tax	VERB
taxlaw-2856	974	9	the	the	DET
taxlaw-2856	974	10	income	income	NOUN
taxlaw-2856	974	11	derived	derive	VERB
taxlaw-2856	974	12	from	from	ADP
taxlaw-2856	974	13	foreign	foreign	ADJ
taxlaw-2856	974	14	sources	source	NOUN
taxlaw-2856	974	15	.	.	PUNCT
taxlaw-2856	975	1	as	as	SCONJ
taxlaw-2856	975	2	a	a	DET
taxlaw-2856	975	3	corporation	corporation	NOUN
taxlaw-2856	975	4	can	can	AUX
taxlaw-2856	975	5	not	not	PART
taxlaw-2856	975	6	have	have	VERB
taxlaw-2856	975	7	personal	personal	ADJ
taxlaw-2856	975	8	ties	tie	NOUN
taxlaw-2856	975	9	,	,	PUNCT
taxlaw-2856	975	10	the	the	DET
taxlaw-2856	975	11	idea	idea	NOUN
taxlaw-2856	975	12	of	of	ADP
taxlaw-2856	975	13	corporate	corporate	ADJ
taxlaw-2856	975	14	residence	residence	NOUN
taxlaw-2856	975	15	is	be	AUX
taxlaw-2856	975	16	a	a	DET
taxlaw-2856	975	17	misnomer	misnomer	NOUN
taxlaw-2856	975	18	.	.	PUNCT
taxlaw-2856	976	1	why	why	SCONJ
taxlaw-2856	976	2	,	,	PUNCT
taxlaw-2856	976	3	then	then	ADV
taxlaw-2856	976	4	,	,	PUNCT
taxlaw-2856	976	5	are	be	AUX
taxlaw-2856	976	6	corporations	corporation	NOUN
taxlaw-2856	976	7	subject	subject	ADJ
taxlaw-2856	976	8	to	to	ADP
taxlaw-2856	976	9	income	income	NOUN
taxlaw-2856	976	10	taxation	taxation	NOUN
taxlaw-2856	976	11	at	at	ADV
taxlaw-2856	976	12	all	all	ADV
taxlaw-2856	976	13	?	?	PUNCT
taxlaw-2856	977	1	the	the	DET
taxlaw-2856	977	2	most	most	ADV
taxlaw-2856	977	3	persuasive	persuasive	ADJ
taxlaw-2856	977	4	justification	justification	NOUN
taxlaw-2856	977	5	for	for	ADP
taxlaw-2856	977	6	the	the	DET
taxlaw-2856	977	7	corporate	corporate	ADJ
taxlaw-2856	977	8	income	income	NOUN
taxlaw-2856	977	9	tax	tax	NOUN
taxlaw-2856	977	10	is	be	AUX
taxlaw-2856	977	11	that	that	SCONJ
taxlaw-2856	977	12	it	it	PRON
taxlaw-2856	977	13	is	be	AUX
taxlaw-2856	977	14	an	an	DET
taxlaw-2856	977	15	administratively	administratively	ADV
taxlaw-2856	977	16	convenient	convenient	ADJ
taxlaw-2856	977	17	indirect	indirect	ADJ
taxlaw-2856	977	18	tax	tax	NOUN
taxlaw-2856	977	19	on	on	ADP
taxlaw-2856	977	20	individual	individual	ADJ
taxlaw-2856	977	21	shareholders	shareholder	NOUN
taxlaw-2856	977	22	.	.	PUNCT
taxlaw-2856	978	1	this	this	PRON
taxlaw-2856	978	2	would	would	AUX
taxlaw-2856	978	3	seem	seem	VERB
taxlaw-2856	978	4	to	to	PART
taxlaw-2856	978	5	imply	imply	VERB
taxlaw-2856	978	6	that	that	SCONJ
taxlaw-2856	978	7	we	we	PRON
taxlaw-2856	978	8	could	could	AUX
taxlaw-2856	978	9	assign	assign	VERB
taxlaw-2856	978	10	residence	residence	NOUN
taxlaw-2856	978	11	to	to	ADP
taxlaw-2856	978	12	corporations	corporation	NOUN
taxlaw-2856	978	13	by	by	ADP
taxlaw-2856	978	14	looking	look	VERB
taxlaw-2856	978	15	to	to	ADP
taxlaw-2856	978	16	the	the	DET
taxlaw-2856	978	17	residence	residence	NOUN
taxlaw-2856	978	18	of	of	ADP
taxlaw-2856	978	19	their	their	PRON
taxlaw-2856	978	20	shareholders	shareholder	NOUN
taxlaw-2856	978	21	.	.	PUNCT
taxlaw-2856	979	1	however	however	ADV
taxlaw-2856	979	2	,	,	PUNCT
taxlaw-2856	979	3	such	such	DET
taxlaw-2856	979	4	a	a	DET
taxlaw-2856	979	5	model	model	NOUN
taxlaw-2856	979	6	can	can	AUX
taxlaw-2856	979	7	not	not	PART
taxlaw-2856	979	8	succeed	succeed	VERB
taxlaw-2856	979	9	.	.	PUNCT
taxlaw-2856	980	1	with	with	ADP
taxlaw-2856	980	2	regard	regard	NOUN
taxlaw-2856	980	3	to	to	ADP
taxlaw-2856	980	4	any	any	DET
taxlaw-2856	980	5	corporation	corporation	NOUN
taxlaw-2856	980	6	with	with	ADP
taxlaw-2856	980	7	both	both	CCONJ
taxlaw-2856	980	8	domestic	domestic	ADJ
taxlaw-2856	980	9	and	and	CCONJ
taxlaw-2856	980	10	foreign	foreign	ADJ
taxlaw-2856	980	11	shareholders	shareholder	NOUN
taxlaw-2856	980	12	,	,	PUNCT
taxlaw-2856	980	13	we	we	PRON
taxlaw-2856	980	14	would	would	AUX
taxlaw-2856	980	15	face	face	VERB
taxlaw-2856	980	16	an	an	DET
taxlaw-2856	980	17	irresolvable	irresolvable	ADJ
taxlaw-2856	980	18	dilemma	dilemma	NOUN
taxlaw-2856	980	19	:	:	PUNCT
taxlaw-2856	980	20	classifying	classify	VERB
taxlaw-2856	980	21	it	it	PRON
taxlaw-2856	980	22	as	as	ADP
taxlaw-2856	980	23	a	a	DET
taxlaw-2856	980	24	resident	resident	NOUN
taxlaw-2856	980	25	,	,	PUNCT
taxlaw-2856	980	26	and	and	CCONJ
taxlaw-2856	980	27	consequently	consequently	ADV
taxlaw-2856	980	28	liable	liable	ADJ
taxlaw-2856	980	29	to	to	PART
taxlaw-2856	980	30	tax	tax	VERB
taxlaw-2856	980	31	on	on	ADP
taxlaw-2856	980	32	its	its	PRON
taxlaw-2856	980	33	foreign	foreign	ADJ
taxlaw-2856	980	34	-	-	PUNCT
taxlaw-2856	980	35	source	source	NOUN
taxlaw-2856	980	36	income	income	NOUN
taxlaw-2856	980	37	,	,	PUNCT
taxlaw-2856	980	38	would	would	AUX
taxlaw-2856	980	39	unjustifiably	unjustifiably	ADV
taxlaw-2856	980	40	overtax	overtax	VERB
taxlaw-2856	980	41	its	its	PRON
taxlaw-2856	980	42	foreign	foreign	ADJ
taxlaw-2856	980	43	shareholders	shareholder	NOUN
taxlaw-2856	980	44	;	;	PUNCT
taxlaw-2856	980	45	classifying	classify	VERB
taxlaw-2856	980	46	it	it	PRON
taxlaw-2856	980	47	as	as	ADP
taxlaw-2856	980	48	a	a	DET
taxlaw-2856	980	49	nonresident	nonresident	NOUN
taxlaw-2856	980	50	,	,	PUNCT
taxlaw-2856	980	51	and	and	CCONJ
taxlaw-2856	980	52	consequently	consequently	ADV
taxlaw-2856	980	53	not	not	PART
taxlaw-2856	980	54	subject	subject	ADJ
taxlaw-2856	980	55	to	to	ADP
taxlaw-2856	980	56	tax	tax	NOUN
taxlaw-2856	980	57	on	on	ADP
taxlaw-2856	980	58	its	its	PRON
taxlaw-2856	980	59	foreign	foreign	ADJ
taxlaw-2856	980	60	-	-	PUNCT
taxlaw-2856	980	61	source	source	NOUN
taxlaw-2856	980	62	income	income	NOUN
taxlaw-2856	980	63	,	,	PUNCT
taxlaw-2856	980	64	would	would	AUX
taxlaw-2856	980	65	unjustifiably	unjustifiably	ADV
taxlaw-2856	980	66	undertax	undertax	VERB
taxlaw-2856	980	67	its	its	PRON
taxlaw-2856	980	68	domestic	domestic	ADJ
taxlaw-2856	980	69	shareholders	shareholder	NOUN
taxlaw-2856	980	70	.	.	PUNCT
taxlaw-2856	981	1	because	because	SCONJ
taxlaw-2856	981	2	residence	residence	NOUN
taxlaw-2856	981	3	is	be	AUX
taxlaw-2856	981	4	such	such	DET
taxlaw-2856	981	5	a	a	DET
taxlaw-2856	981	6	fundamental	fundamental	ADJ
taxlaw-2856	981	7	concept	concept	NOUN
taxlaw-2856	981	8	in	in	ADP
taxlaw-2856	981	9	international	international	ADJ
taxlaw-2856	981	10	taxation	taxation	NOUN
taxlaw-2856	981	11	,	,	PUNCT
taxlaw-2856	981	12	the	the	DET
taxlaw-2856	981	13	incongruity	incongruity	NOUN
taxlaw-2856	981	14	of	of	ADP
taxlaw-2856	981	15	corporate	corporate	ADJ
taxlaw-2856	981	16	residence	residence	NOUN
taxlaw-2856	981	17	irrevocably	irrevocably	ADV
taxlaw-2856	981	18	undermines	undermine	VERB
taxlaw-2856	981	19	the	the	DET
taxlaw-2856	981	20	current	current	ADJ
taxlaw-2856	981	21	international	international	ADJ
taxlaw-2856	981	22	corporate	corporate	ADJ
taxlaw-2856	981	23	tax	tax	NOUN
taxlaw-2856	981	24	regime	regime	NOUN
taxlaw-2856	981	25	.	.	PUNCT
taxlaw-2856	982	1	therefore	therefore	ADV
taxlaw-2856	982	2	,	,	PUNCT
taxlaw-2856	982	3	there	there	PRON
taxlaw-2856	982	4	is	be	VERB
taxlaw-2856	982	5	no	no	DET
taxlaw-2856	982	6	realistic	realistic	ADJ
taxlaw-2856	982	7	alternative	alternative	NOUN
taxlaw-2856	982	8	other	other	ADJ
taxlaw-2856	982	9	than	than	ADP
taxlaw-2856	982	10	imposing	impose	VERB
taxlaw-2856	982	11	tax	tax	NOUN
taxlaw-2856	982	12	directly	directly	ADV
taxlaw-2856	982	13	on	on	ADP
taxlaw-2856	982	14	resident	resident	ADJ
taxlaw-2856	982	15	shareholders	shareholder	NOUN
taxlaw-2856	982	16	,	,	PUNCT
taxlaw-2856	982	17	retaining	retain	VERB
taxlaw-2856	982	18	a	a	DET
taxlaw-2856	982	19	territorial	territorial	ADJ
taxlaw-2856	982	20	corporate	corporate	ADJ
taxlaw-2856	982	21	income	income	NOUN
taxlaw-2856	982	22	tax	tax	NOUN
taxlaw-2856	982	23	as	as	ADP
taxlaw-2856	982	24	a	a	DET
taxlaw-2856	982	25	means	means	NOUN
taxlaw-2856	982	26	of	of	ADP
taxlaw-2856	982	27	taxing	tax	VERB
taxlaw-2856	982	28	foreign	foreign	ADJ
taxlaw-2856	982	29	individuals	individual	NOUN
taxlaw-2856	982	30	who	who	PRON
taxlaw-2856	982	31	indirectly	indirectly	ADV
taxlaw-2856	982	32	derive	derive	VERB
taxlaw-2856	982	33	income	income	NOUN
taxlaw-2856	982	34	from	from	ADP
taxlaw-2856	982	35	domestic	domestic	ADJ
taxlaw-2856	982	36	sources	source	NOUN
taxlaw-2856	982	37	,	,	PUNCT
taxlaw-2856	982	38	and	and	CCONJ
taxlaw-2856	982	39	adopting	adopt	VERB
taxlaw-2856	982	40	appropriate	appropriate	ADJ
taxlaw-2856	982	41	measures	measure	NOUN
taxlaw-2856	982	42	on	on	ADP
taxlaw-2856	982	43	the	the	DET
taxlaw-2856	982	44	shareholder	shareholder	NOUN
taxlaw-2856	982	45	level	level	NOUN
taxlaw-2856	982	46	to	to	PART
taxlaw-2856	982	47	avoid	avoid	VERB
taxlaw-2856	982	48	double	double	ADJ
taxlaw-2856	982	49	taxation	taxation	NOUN
taxlaw-2856	982	50	of	of	ADP
taxlaw-2856	982	51	resident	resident	ADJ
taxlaw-2856	982	52	shareholders	shareholder	NOUN
taxlaw-2856	982	53	.	.	PUNCT
taxlaw-2856	983	1	the	the	DET
taxlaw-2856	983	2	current	current	ADJ
taxlaw-2856	983	3	international	international	ADJ
taxlaw-2856	983	4	corporate	corporate	ADJ
taxlaw-2856	983	5	tax	tax	NOUN
taxlaw-2856	983	6	regime	regime	NOUN
taxlaw-2856	983	7	has	have	AUX
taxlaw-2856	983	8	proven	prove	VERB
taxlaw-2856	983	9	unworkable	unworkable	ADJ
taxlaw-2856	983	10	in	in	ADP
taxlaw-2856	983	11	practice	practice	NOUN
taxlaw-2856	983	12	.	.	PUNCT
taxlaw-2856	984	1	to	to	ADP
taxlaw-2856	984	2	a	a	DET
taxlaw-2856	984	3	great	great	ADJ
taxlaw-2856	984	4	extent	extent	NOUN
taxlaw-2856	984	5	,	,	PUNCT
taxlaw-2856	984	6	the	the	DET
taxlaw-2856	984	7	seemingly	seemingly	ADV
taxlaw-2856	984	8	insurmountable	insurmountable	ADJ
taxlaw-2856	984	9	challenges	challenge	NOUN
taxlaw-2856	984	10	encountered	encounter	VERB
taxlaw-2856	984	11	by	by	ADP
taxlaw-2856	984	12	the	the	DET
taxlaw-2856	984	13	current	current	ADJ
taxlaw-2856	984	14	regime	regime	NOUN
taxlaw-2856	984	15	—	—	PUNCT
taxlaw-2856	984	16	such	such	ADJ
taxlaw-2856	984	17	as	as	ADP
taxlaw-2856	984	18	expatriation	expatriation	NOUN
taxlaw-2856	984	19	and	and	CCONJ
taxlaw-2856	984	20	the	the	DET
taxlaw-2856	984	21	exploitation	exploitation	NOUN
taxlaw-2856	984	22	of	of	ADP
taxlaw-2856	984	23	foreign	foreign	ADJ
taxlaw-2856	984	24	subsidiaries	subsidiary	NOUN
taxlaw-2856	984	25	—	—	PUNCT
taxlaw-2856	984	26	are	be	AUX
taxlaw-2856	984	27	simply	simply	ADV
taxlaw-2856	984	28	practical	practical	ADJ
taxlaw-2856	984	29	manifestations	manifestation	NOUN
taxlaw-2856	984	30	of	of	ADP
taxlaw-2856	984	31	a	a	DET
taxlaw-2856	984	32	flaw	flaw	NOUN
taxlaw-2856	984	33	in	in	ADP
taxlaw-2856	984	34	the	the	DET
taxlaw-2856	984	35	underlying	underlie	VERB
taxlaw-2856	984	36	theoretical	theoretical	ADJ
taxlaw-2856	984	37	framework	framework	NOUN
taxlaw-2856	984	38	.	.	PUNCT
taxlaw-2856	985	1	abandoning	abandon	VERB
taxlaw-2856	985	2	the	the	DET
taxlaw-2856	985	3	concept	concept	NOUN
taxlaw-2856	985	4	of	of	ADP
taxlaw-2856	985	5	corporate	corporate	ADJ
taxlaw-2856	985	6	residence	residence	NOUN
taxlaw-2856	985	7	is	be	AUX
taxlaw-2856	985	8	the	the	DET
taxlaw-2856	985	9	most	most	ADV
taxlaw-2856	985	10	thematic	thematic	ADJ
taxlaw-2856	985	11	and	and	CCONJ
taxlaw-2856	985	12	most	most	ADV
taxlaw-2856	985	13	effective	effective	ADJ
taxlaw-2856	985	14	way	way	NOUN
taxlaw-2856	985	15	to	to	PART
taxlaw-2856	985	16	reform	reform	VERB
taxlaw-2856	985	17	the	the	DET
taxlaw-2856	985	18	international	international	ADJ
taxlaw-2856	985	19	corporate	corporate	ADJ
taxlaw-2856	985	20	tax	tax	NOUN
taxlaw-2856	985	21	regime	regime	NOUN
taxlaw-2856	985	22	.	.	PUNCT