id	sid	tid	token	lemma	pos
taxlaw-2859	1	1	microsoft	microsoft	PROPN
taxlaw-2859	1	2	word	word	PROPN
taxlaw-2859	1	3	choike9	choike9	PROPN
taxlaw-2859	1	4	-	-	PUNCT
taxlaw-2859	1	5	1	1	NUM
taxlaw-2859	1	6	(	(	PUNCT
taxlaw-2859	1	7	final).docx	final).docx	NOUN
taxlaw-2859	1	8	gallery	gallery	NOUN
taxlaw-2859	1	9	-	-	PUNCT
taxlaw-2859	1	10	supported	support	VERB
taxlaw-2859	1	11	art	art	NOUN
taxlaw-2859	1	12	exhibitions	exhibition	NOUN
taxlaw-2859	1	13	:	:	PUNCT
taxlaw-2859	1	14	critiquing	critique	VERB
taxlaw-2859	1	15	“	"	PUNCT
taxlaw-2859	1	16	crayola	crayola	PROPN
taxlaw-2859	1	17	”	"	PUNCT
taxlaw-2859	1	18	anne	anne	PROPN
taxlaw-2859	1	19	m.	m.	PROPN
taxlaw-2859	1	20	choike	choike	PROPN
taxlaw-2859	1	21	*	*	PUNCT
taxlaw-2859	1	22	abstract	abstract	ADJ
taxlaw-2859	1	23	for	for	ADP
taxlaw-2859	1	24	-	-	PUNCT
taxlaw-2859	1	25	profit	profit	NOUN
taxlaw-2859	1	26	art	art	NOUN
taxlaw-2859	1	27	galleries	gallery	NOUN
taxlaw-2859	1	28	are	be	AUX
taxlaw-2859	1	29	making	make	VERB
taxlaw-2859	1	30	news	news	NOUN
taxlaw-2859	1	31	for	for	ADP
taxlaw-2859	1	32	the	the	DET
taxlaw-2859	1	33	donations	donation	NOUN
taxlaw-2859	1	34	they	they	PRON
taxlaw-2859	1	35	are	be	AUX
taxlaw-2859	1	36	providing	provide	VERB
taxlaw-2859	1	37	to	to	ADP
taxlaw-2859	1	38	nonprofit	nonprofit	ADJ
taxlaw-2859	1	39	art	art	NOUN
taxlaw-2859	1	40	organizations	organization	NOUN
taxlaw-2859	1	41	to	to	PART
taxlaw-2859	1	42	support	support	VERB
taxlaw-2859	1	43	exhibitions	exhibition	NOUN
taxlaw-2859	1	44	by	by	ADP
taxlaw-2859	1	45	artists	artist	NOUN
taxlaw-2859	1	46	these	these	DET
taxlaw-2859	1	47	galleries	gallery	NOUN
taxlaw-2859	1	48	represent	represent	VERB
taxlaw-2859	1	49	(	(	PUNCT
taxlaw-2859	1	50	part	part	NOUN
taxlaw-2859	1	51	of	of	ADP
taxlaw-2859	1	52	a	a	DET
taxlaw-2859	1	53	broader	broad	ADJ
taxlaw-2859	1	54	practice	practice	NOUN
taxlaw-2859	1	55	i	i	PRON
taxlaw-2859	1	56	term	term	VERB
taxlaw-2859	1	57	“	"	PUNCT
taxlaw-2859	1	58	crayola	crayola	PROPN
taxlaw-2859	1	59	,	,	PUNCT
taxlaw-2859	1	60	”	"	PUNCT
taxlaw-2859	1	61	in	in	ADP
taxlaw-2859	1	62	reference	reference	NOUN
taxlaw-2859	1	63	to	to	ADP
taxlaw-2859	1	64	payola	payola	NOUN
taxlaw-2859	1	65	,	,	PUNCT
taxlaw-2859	1	66	the	the	DET
taxlaw-2859	1	67	word	word	NOUN
taxlaw-2859	1	68	invented	invent	VERB
taxlaw-2859	1	69	to	to	PART
taxlaw-2859	1	70	describe	describe	VERB
taxlaw-2859	1	71	a	a	DET
taxlaw-2859	1	72	similar	similar	ADJ
taxlaw-2859	1	73	practice	practice	NOUN
taxlaw-2859	1	74	of	of	ADP
taxlaw-2859	1	75	paying	pay	VERB
taxlaw-2859	1	76	for	for	ADP
taxlaw-2859	1	77	airtime	airtime	NOUN
taxlaw-2859	1	78	on	on	ADP
taxlaw-2859	1	79	radio	radio	NOUN
taxlaw-2859	1	80	and	and	CCONJ
taxlaw-2859	1	81	television	television	NOUN
taxlaw-2859	1	82	)	)	PUNCT
taxlaw-2859	1	83	.	.	PUNCT
taxlaw-2859	2	1	yet	yet	CCONJ
taxlaw-2859	2	2	nonprofit	nonprofit	ADJ
taxlaw-2859	2	3	art	art	NOUN
taxlaw-2859	2	4	organizations	organization	NOUN
taxlaw-2859	2	5	are	be	AUX
taxlaw-2859	2	6	committed	commit	VERB
taxlaw-2859	2	7	to	to	ADP
taxlaw-2859	2	8	advancing	advance	VERB
taxlaw-2859	2	9	art	art	NOUN
taxlaw-2859	2	10	for	for	ADP
taxlaw-2859	2	11	the	the	DET
taxlaw-2859	2	12	public	public	ADJ
taxlaw-2859	2	13	interest	interest	NOUN
taxlaw-2859	2	14	,	,	PUNCT
taxlaw-2859	2	15	not	not	PART
taxlaw-2859	2	16	for	for	ADP
taxlaw-2859	2	17	private	private	ADJ
taxlaw-2859	2	18	profit	profit	NOUN
taxlaw-2859	2	19	.	.	PUNCT
taxlaw-2859	3	1	this	this	DET
taxlaw-2859	3	2	article	article	NOUN
taxlaw-2859	3	3	examines	examine	VERB
taxlaw-2859	3	4	whether	whether	SCONJ
taxlaw-2859	3	5	there	there	PRON
taxlaw-2859	3	6	are	be	VERB
taxlaw-2859	3	7	any	any	DET
taxlaw-2859	3	8	meaningful	meaningful	ADJ
taxlaw-2859	3	9	limits	limit	NOUN
taxlaw-2859	3	10	on	on	ADP
taxlaw-2859	3	11	crayola	crayola	PROPN
taxlaw-2859	3	12	gallery	gallery	PROPN
taxlaw-2859	3	13	donations	donation	NOUN
taxlaw-2859	3	14	that	that	PRON
taxlaw-2859	3	15	support	support	VERB
taxlaw-2859	3	16	art	art	NOUN
taxlaw-2859	3	17	exhibitions	exhibition	NOUN
taxlaw-2859	3	18	at	at	ADP
taxlaw-2859	3	19	nonprofit	nonprofit	ADJ
taxlaw-2859	3	20	arts	art	NOUN
taxlaw-2859	3	21	organizations	organization	NOUN
taxlaw-2859	3	22	,	,	PUNCT
taxlaw-2859	3	23	focusing	focus	VERB
taxlaw-2859	3	24	on	on	ADP
taxlaw-2859	3	25	the	the	DET
taxlaw-2859	3	26	legal	legal	ADJ
taxlaw-2859	3	27	framework	framework	NOUN
taxlaw-2859	3	28	governing	govern	VERB
taxlaw-2859	3	29	federal	federal	ADJ
taxlaw-2859	3	30	tax	tax	NOUN
taxlaw-2859	3	31	-	-	PUNCT
taxlaw-2859	3	32	exempt	exempt	ADJ
taxlaw-2859	3	33	status	status	NOUN
taxlaw-2859	3	34	,	,	PUNCT
taxlaw-2859	3	35	as	as	ADV
taxlaw-2859	3	36	well	well	ADV
taxlaw-2859	3	37	as	as	ADP
taxlaw-2859	3	38	the	the	DET
taxlaw-2859	3	39	self	self	NOUN
taxlaw-2859	3	40	-	-	PUNCT
taxlaw-2859	3	41	regulatory	regulatory	ADJ
taxlaw-2859	3	42	rules	rule	NOUN
taxlaw-2859	3	43	and	and	CCONJ
taxlaw-2859	3	44	informal	informal	ADJ
taxlaw-2859	3	45	norms	norm	NOUN
taxlaw-2859	3	46	of	of	ADP
taxlaw-2859	3	47	the	the	DET
taxlaw-2859	3	48	art	art	NOUN
taxlaw-2859	3	49	industry	industry	NOUN
taxlaw-2859	3	50	.	.	PUNCT
taxlaw-2859	4	1	does	do	AUX
taxlaw-2859	4	2	the	the	DET
taxlaw-2859	4	3	existing	exist	VERB
taxlaw-2859	4	4	regime	regime	NOUN
taxlaw-2859	4	5	allow	allow	VERB
taxlaw-2859	4	6	gallery	gallery	NOUN
taxlaw-2859	4	7	-	-	PUNCT
taxlaw-2859	4	8	supported	support	VERB
taxlaw-2859	4	9	art	art	NOUN
taxlaw-2859	4	10	exhibitions	exhibition	NOUN
taxlaw-2859	4	11	or	or	CCONJ
taxlaw-2859	4	12	do	do	AUX
taxlaw-2859	4	13	these	these	DET
taxlaw-2859	4	14	activities	activity	NOUN
taxlaw-2859	4	15	contravene	contravene	VERB
taxlaw-2859	4	16	nonprofit	nonprofit	ADJ
taxlaw-2859	4	17	art	art	NOUN
taxlaw-2859	4	18	organizations	organization	NOUN
taxlaw-2859	4	19	’	'	PUNCT
taxlaw-2859	4	20	missions	mission	NOUN
taxlaw-2859	4	21	?	?	PUNCT
taxlaw-2859	5	1	what	what	PRON
taxlaw-2859	5	2	short	short	ADJ
taxlaw-2859	5	3	-	-	PUNCT
taxlaw-2859	5	4	term	term	NOUN
taxlaw-2859	5	5	and	and	CCONJ
taxlaw-2859	5	6	long	long	ADJ
taxlaw-2859	5	7	-	-	PUNCT
taxlaw-2859	5	8	term	term	NOUN
taxlaw-2859	5	9	solutions	solution	NOUN
taxlaw-2859	5	10	are	be	AUX
taxlaw-2859	5	11	available	available	ADJ
taxlaw-2859	5	12	and	and	CCONJ
taxlaw-2859	5	13	appropriate	appropriate	ADJ
taxlaw-2859	5	14	in	in	ADP
taxlaw-2859	5	15	light	light	NOUN
taxlaw-2859	5	16	of	of	ADP
taxlaw-2859	5	17	the	the	DET
taxlaw-2859	5	18	causes	cause	NOUN
taxlaw-2859	5	19	and	and	CCONJ
taxlaw-2859	5	20	context	context	NOUN
taxlaw-2859	5	21	of	of	ADP
taxlaw-2859	5	22	gallery	gallery	NOUN
taxlaw-2859	5	23	-	-	PUNCT
taxlaw-2859	5	24	supported	support	VERB
taxlaw-2859	5	25	art	art	NOUN
taxlaw-2859	5	26	exhibitions	exhibition	NOUN
taxlaw-2859	5	27	?	?	PUNCT
taxlaw-2859	6	1	these	these	DET
taxlaw-2859	6	2	questions	question	NOUN
taxlaw-2859	6	3	are	be	AUX
taxlaw-2859	6	4	animated	animate	VERB
taxlaw-2859	6	5	by	by	ADP
taxlaw-2859	6	6	the	the	DET
taxlaw-2859	6	7	broader	broad	ADJ
taxlaw-2859	6	8	dialogue	dialogue	NOUN
taxlaw-2859	6	9	about	about	ADP
taxlaw-2859	6	10	equitable	equitable	ADJ
taxlaw-2859	6	11	access	access	NOUN
taxlaw-2859	6	12	to	to	ADP
taxlaw-2859	6	13	publicly	publicly	ADV
taxlaw-2859	6	14	funded	fund	VERB
taxlaw-2859	6	15	resources	resource	NOUN
taxlaw-2859	6	16	,	,	PUNCT
taxlaw-2859	6	17	with	with	ADP
taxlaw-2859	6	18	the	the	DET
taxlaw-2859	6	19	answers	answer	NOUN
taxlaw-2859	6	20	having	have	VERB
taxlaw-2859	6	21	important	important	ADJ
taxlaw-2859	6	22	implications	implication	NOUN
taxlaw-2859	6	23	for	for	ADP
taxlaw-2859	6	24	what	what	PRON
taxlaw-2859	6	25	it	it	PRON
taxlaw-2859	6	26	means	mean	VERB
taxlaw-2859	6	27	to	to	PART
taxlaw-2859	6	28	promote	promote	VERB
taxlaw-2859	6	29	art	art	NOUN
taxlaw-2859	6	30	that	that	PRON
taxlaw-2859	6	31	is	be	AUX
taxlaw-2859	6	32	representative	representative	NOUN
taxlaw-2859	6	33	of	of	ADP
taxlaw-2859	6	34	american	american	ADJ
taxlaw-2859	6	35	society	society	NOUN
taxlaw-2859	6	36	.	.	PUNCT
taxlaw-2859	7	1	*	*	PUNCT
taxlaw-2859	7	2	assistant	assistant	NOUN
taxlaw-2859	7	3	professor	professor	NOUN
taxlaw-2859	7	4	(	(	PUNCT
taxlaw-2859	7	5	clinical	clinical	ADJ
taxlaw-2859	7	6	)	)	PUNCT
taxlaw-2859	7	7	,	,	PUNCT
taxlaw-2859	7	8	wayne	wayne	PROPN
taxlaw-2859	7	9	state	state	PROPN
taxlaw-2859	7	10	university	university	PROPN
taxlaw-2859	7	11	law	law	NOUN
taxlaw-2859	7	12	school	school	NOUN
taxlaw-2859	7	13	(	(	PUNCT
taxlaw-2859	7	14	2017	2017	NUM
taxlaw-2859	7	15	–	–	PUNCT
taxlaw-2859	7	16	present	present	ADJ
taxlaw-2859	7	17	)	)	PUNCT
taxlaw-2859	7	18	;	;	PUNCT
taxlaw-2859	7	19	fellow	fellow	NOUN
taxlaw-2859	7	20	,	,	PUNCT
taxlaw-2859	7	21	the	the	DET
taxlaw-2859	7	22	university	university	PROPN
taxlaw-2859	7	23	of	of	ADP
taxlaw-2859	7	24	michigan	michigan	PROPN
taxlaw-2859	7	25	law	law	PROPN
taxlaw-2859	7	26	school	school	NOUN
taxlaw-2859	7	27	(	(	PUNCT
taxlaw-2859	7	28	2014	2014	NUM
taxlaw-2859	7	29	–	–	PUNCT
taxlaw-2859	7	30	2017	2017	NUM
taxlaw-2859	7	31	)	)	PUNCT
taxlaw-2859	7	32	.	.	PUNCT
taxlaw-2859	8	1	i	i	PRON
taxlaw-2859	8	2	am	be	AUX
taxlaw-2859	8	3	very	very	ADV
taxlaw-2859	8	4	appreciative	appreciative	ADJ
taxlaw-2859	8	5	for	for	ADP
taxlaw-2859	8	6	the	the	DET
taxlaw-2859	8	7	feedback	feedback	NOUN
taxlaw-2859	8	8	and	and	CCONJ
taxlaw-2859	8	9	encouragement	encouragement	NOUN
taxlaw-2859	8	10	of	of	ADP
taxlaw-2859	8	11	colleagues	colleague	NOUN
taxlaw-2859	8	12	in	in	ADP
taxlaw-2859	8	13	writing	write	VERB
taxlaw-2859	8	14	this	this	DET
taxlaw-2859	8	15	article	article	NOUN
taxlaw-2859	8	16	,	,	PUNCT
taxlaw-2859	8	17	including	include	VERB
taxlaw-2859	8	18	gabriel	gabriel	PROPN
taxlaw-2859	8	19	rauterberg	rauterberg	PROPN
taxlaw-2859	8	20	,	,	PUNCT
taxlaw-2859	8	21	alicia	alicia	PROPN
taxlaw-2859	8	22	alvarez	alvarez	PROPN
taxlaw-2859	8	23	,	,	PUNCT
taxlaw-2859	8	24	keith	keith	PROPN
taxlaw-2859	8	25	fogg	fogg	PROPN
taxlaw-2859	8	26	,	,	PUNCT
taxlaw-2859	8	27	kim	kim	PROPN
taxlaw-2859	8	28	thomas	thomas	PROPN
taxlaw-2859	8	29	,	,	PUNCT
taxlaw-2859	8	30	paul	paul	PROPN
taxlaw-2859	8	31	tremblay	tremblay	PROPN
taxlaw-2859	8	32	,	,	PUNCT
taxlaw-2859	8	33	manoj	manoj	PROPN
taxlaw-2859	8	34	viswanathan	viswanathan	PROPN
taxlaw-2859	8	35	,	,	PUNCT
taxlaw-2859	8	36	dustin	dustin	PROPN
taxlaw-2859	8	37	marlan	marlan	PROPN
taxlaw-2859	8	38	,	,	PUNCT
taxlaw-2859	8	39	liz	liz	PROPN
taxlaw-2859	8	40	porter	porter	NOUN
taxlaw-2859	8	41	,	,	PUNCT
taxlaw-2859	8	42	zahr	zahr	PROPN
taxlaw-2859	8	43	said	say	VERB
taxlaw-2859	8	44	,	,	PUNCT
taxlaw-2859	8	45	shannon	shannon	PROPN
taxlaw-2859	8	46	weeks	weeks	PROPN
taxlaw-2859	8	47	mccormack	mccormack	PROPN
taxlaw-2859	8	48	,	,	PUNCT
taxlaw-2859	8	49	and	and	CCONJ
taxlaw-2859	8	50	the	the	DET
taxlaw-2859	8	51	participants	participant	NOUN
taxlaw-2859	8	52	of	of	ADP
taxlaw-2859	8	53	the	the	DET
taxlaw-2859	8	54	new	new	PROPN
taxlaw-2859	8	55	york	york	PROPN
taxlaw-2859	8	56	university	university	PROPN
taxlaw-2859	8	57	clinical	clinical	ADJ
taxlaw-2859	8	58	law	law	NOUN
taxlaw-2859	8	59	review	review	NOUN
taxlaw-2859	8	60	writers	writer	NOUN
taxlaw-2859	8	61	’	'	PUNCT
taxlaw-2859	8	62	workshop	workshop	NOUN
taxlaw-2859	8	63	.	.	PUNCT
taxlaw-2859	9	1	i	i	PRON
taxlaw-2859	9	2	also	also	ADV
taxlaw-2859	9	3	express	express	VERB
taxlaw-2859	9	4	my	my	PRON
taxlaw-2859	9	5	gratitude	gratitude	NOUN
taxlaw-2859	9	6	to	to	ADP
taxlaw-2859	9	7	the	the	DET
taxlaw-2859	9	8	participants	participant	NOUN
taxlaw-2859	9	9	of	of	ADP
taxlaw-2859	9	10	presentations	presentation	NOUN
taxlaw-2859	9	11	at	at	ADP
taxlaw-2859	9	12	northern	northern	ADJ
taxlaw-2859	9	13	illinois	illinois	PROPN
taxlaw-2859	9	14	university	university	PROPN
taxlaw-2859	9	15	college	college	PROPN
taxlaw-2859	9	16	of	of	ADP
taxlaw-2859	9	17	law	law	NOUN
taxlaw-2859	9	18	and	and	CCONJ
taxlaw-2859	9	19	the	the	DET
taxlaw-2859	9	20	university	university	PROPN
taxlaw-2859	9	21	of	of	ADP
taxlaw-2859	9	22	washington	washington	PROPN
taxlaw-2859	9	23	school	school	PROPN
taxlaw-2859	9	24	of	of	ADP
taxlaw-2859	9	25	law	law	NOUN
taxlaw-2859	9	26	.	.	PUNCT
taxlaw-2859	10	1	i	i	PRON
taxlaw-2859	10	2	also	also	ADV
taxlaw-2859	10	3	thank	thank	VERB
taxlaw-2859	10	4	the	the	DET
taxlaw-2859	10	5	columbia	columbia	PROPN
taxlaw-2859	10	6	journal	journal	PROPN
taxlaw-2859	10	7	of	of	ADP
taxlaw-2859	10	8	tax	tax	NOUN
taxlaw-2859	10	9	law	law	NOUN
taxlaw-2859	10	10	,	,	PUNCT
taxlaw-2859	10	11	especially	especially	ADV
taxlaw-2859	10	12	editors	editor	NOUN
taxlaw-2859	10	13	-	-	PUNCT
taxlaw-2859	10	14	in	in	ADP
taxlaw-2859	10	15	-	-	PUNCT
taxlaw-2859	10	16	chief	chief	NOUN
taxlaw-2859	10	17	arisa	arisa	NOUN
taxlaw-2859	10	18	manawapat	manawapat	X
taxlaw-2859	10	19	and	and	CCONJ
taxlaw-2859	10	20	laura	laura	PROPN
taxlaw-2859	10	21	pond	pond	PROPN
taxlaw-2859	10	22	,	,	PUNCT
taxlaw-2859	10	23	articles	article	NOUN
taxlaw-2859	10	24	editor	editor	PROPN
taxlaw-2859	10	25	rebecca	rebecca	PROPN
taxlaw-2859	10	26	kim	kim	PROPN
taxlaw-2859	10	27	,	,	PUNCT
taxlaw-2859	10	28	and	and	CCONJ
taxlaw-2859	10	29	staff	staff	NOUN
taxlaw-2859	10	30	members	member	NOUN
taxlaw-2859	10	31	moshe	moshe	PROPN
taxlaw-2859	10	32	jacob	jacob	PROPN
taxlaw-2859	10	33	,	,	PUNCT
taxlaw-2859	10	34	simon	simon	PROPN
taxlaw-2859	10	35	kwong	kwong	PROPN
taxlaw-2859	10	36	,	,	PUNCT
taxlaw-2859	10	37	janice	janice	PROPN
taxlaw-2859	10	38	lee	lee	PROPN
taxlaw-2859	10	39	,	,	PUNCT
taxlaw-2859	10	40	arash	arash	PROPN
taxlaw-2859	10	41	mahboubi	mahboubi	PROPN
taxlaw-2859	10	42	,	,	PUNCT
taxlaw-2859	10	43	george	george	PROPN
taxlaw-2859	10	44	najjar	najjar	PROPN
taxlaw-2859	10	45	,	,	PUNCT
taxlaw-2859	10	46	bohao	bohao	PROPN
taxlaw-2859	10	47	zhou	zhou	PROPN
taxlaw-2859	10	48	,	,	PUNCT
taxlaw-2859	10	49	corey	corey	PROPN
taxlaw-2859	10	50	rogoff	rogoff	PROPN
taxlaw-2859	10	51	,	,	PUNCT
taxlaw-2859	10	52	charles	charles	PROPN
taxlaw-2859	10	53	roper	roper	PROPN
taxlaw-2859	10	54	,	,	PUNCT
taxlaw-2859	10	55	cassandre	cassandre	PROPN
taxlaw-2859	10	56	saint	saint	PROPN
taxlaw-2859	10	57	-	-	PUNCT
taxlaw-2859	10	58	preux	preux	PROPN
taxlaw-2859	10	59	,	,	PUNCT
taxlaw-2859	10	60	and	and	CCONJ
taxlaw-2859	10	61	matt	matt	PROPN
taxlaw-2859	10	62	schroth	schroth	PROPN
taxlaw-2859	10	63	.	.	PUNCT
taxlaw-2859	11	1	for	for	ADP
taxlaw-2859	11	2	insight	insight	NOUN
taxlaw-2859	11	3	into	into	ADP
taxlaw-2859	11	4	the	the	DET
taxlaw-2859	11	5	art	art	NOUN
taxlaw-2859	11	6	world	world	NOUN
taxlaw-2859	11	7	,	,	PUNCT
taxlaw-2859	11	8	i	i	PRON
taxlaw-2859	11	9	thank	thank	VERB
taxlaw-2859	11	10	nolan	nolan	PROPN
taxlaw-2859	11	11	simon	simon	PROPN
taxlaw-2859	11	12	.	.	PUNCT
taxlaw-2859	12	1	i	i	PRON
taxlaw-2859	12	2	am	be	AUX
taxlaw-2859	12	3	also	also	ADV
taxlaw-2859	12	4	grateful	grateful	ADJ
taxlaw-2859	12	5	to	to	ADP
taxlaw-2859	12	6	amy	amy	PROPN
taxlaw-2859	12	7	albanese	albanese	PROPN
taxlaw-2859	12	8	,	,	PUNCT
taxlaw-2859	12	9	university	university	PROPN
taxlaw-2859	12	10	of	of	ADP
taxlaw-2859	12	11	michigan	michigan	PROPN
taxlaw-2859	12	12	law	law	PROPN
taxlaw-2859	12	13	school	school	PROPN
taxlaw-2859	12	14	j.d	j.d	PROPN
taxlaw-2859	12	15	.	.	PROPN
taxlaw-2859	12	16	2017	2017	NUM
taxlaw-2859	12	17	,	,	PUNCT
taxlaw-2859	12	18	nancy	nancy	PROPN
taxlaw-2859	12	19	welsh	welsh	PROPN
taxlaw-2859	12	20	,	,	PUNCT
taxlaw-2859	12	21	university	university	PROPN
taxlaw-2859	12	22	of	of	ADP
taxlaw-2859	12	23	michigan	michigan	PROPN
taxlaw-2859	12	24	law	law	PROPN
taxlaw-2859	12	25	school	school	PROPN
taxlaw-2859	12	26	and	and	CCONJ
taxlaw-2859	12	27	taubman	taubman	NOUN
taxlaw-2859	12	28	college	college	NOUN
taxlaw-2859	12	29	of	of	ADP
taxlaw-2859	12	30	architecture	architecture	NOUN
taxlaw-2859	12	31	and	and	CCONJ
taxlaw-2859	12	32	urban	urban	ADJ
taxlaw-2859	12	33	planning	planning	NOUN
taxlaw-2859	12	34	candidate	candidate	NOUN
taxlaw-2859	12	35	2018	2018	NUM
taxlaw-2859	12	36	,	,	PUNCT
taxlaw-2859	12	37	and	and	CCONJ
taxlaw-2859	12	38	the	the	DET
taxlaw-2859	12	39	university	university	PROPN
taxlaw-2859	12	40	of	of	ADP
taxlaw-2859	12	41	michigan	michigan	PROPN
taxlaw-2859	12	42	law	law	PROPN
taxlaw-2859	12	43	library	library	NOUN
taxlaw-2859	12	44	,	,	PUNCT
taxlaw-2859	12	45	especially	especially	ADV
taxlaw-2859	12	46	virginia	virginia	PROPN
taxlaw-2859	12	47	neisler	neisler	PROPN
taxlaw-2859	12	48	,	,	PUNCT
taxlaw-2859	12	49	for	for	ADP
taxlaw-2859	12	50	their	their	PRON
taxlaw-2859	12	51	research	research	NOUN
taxlaw-2859	12	52	assistance	assistance	NOUN
taxlaw-2859	12	53	and	and	CCONJ
taxlaw-2859	12	54	for	for	ADP
taxlaw-2859	12	55	the	the	DET
taxlaw-2859	12	56	university	university	PROPN
taxlaw-2859	12	57	of	of	ADP
taxlaw-2859	12	58	michigan	michigan	PROPN
taxlaw-2859	12	59	clinical	clinical	PROPN
taxlaw-2859	12	60	fellows	fellows	PROPN
taxlaw-2859	12	61	program	program	NOUN
taxlaw-2859	12	62	for	for	ADP
taxlaw-2859	12	63	its	its	PRON
taxlaw-2859	12	64	support	support	NOUN
taxlaw-2859	12	65	.	.	PUNCT
taxlaw-2859	13	1	68	68	NUM
taxlaw-2859	13	2	columbia	columbia	PROPN
taxlaw-2859	13	3	journal	journal	NOUN
taxlaw-2859	13	4	of	of	ADP
taxlaw-2859	13	5	tax	tax	NOUN
taxlaw-2859	13	6	law	law	NOUN
taxlaw-2859	13	7	[	[	X
taxlaw-2859	13	8	vol.9:67	vol.9:67	PROPN
taxlaw-2859	13	9	i.	i.	NOUN
taxlaw-2859	13	10	introduction	introduction	NOUN
taxlaw-2859	13	11	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2859	14	1	69	69	NUM
taxlaw-2859	14	2	ii	ii	NOUN
taxlaw-2859	14	3	.	.	PUNCT
taxlaw-2859	14	4	institutional	institutional	ADJ
taxlaw-2859	14	5	framework	framework	NOUN
taxlaw-2859	14	6	...........................................................................	...........................................................................	PUNCT
taxlaw-2859	14	7	73	73	NUM
taxlaw-2859	14	8	a.	a.	NOUN
taxlaw-2859	14	9	commercial	commercial	NOUN
taxlaw-2859	14	10	and	and	CCONJ
taxlaw-2859	14	11	noncommercial	noncommercial	ADJ
taxlaw-2859	14	12	art	art	NOUN
taxlaw-2859	14	13	exhibitions	exhibition	NOUN
taxlaw-2859	14	14	..............................................	..............................................	PUNCT
taxlaw-2859	14	15	73	73	NUM
taxlaw-2859	14	16	b.	b.	NOUN
taxlaw-2859	14	17	strategies	strategy	NOUN
taxlaw-2859	14	18	for	for	ADP
taxlaw-2859	14	19	financing	finance	VERB
taxlaw-2859	14	20	art	art	NOUN
taxlaw-2859	14	21	exhibitions	exhibition	NOUN
taxlaw-2859	14	22	at	at	ADP
taxlaw-2859	14	23	museums	museum	NOUN
taxlaw-2859	14	24	.........................................	.........................................	PUNCT
taxlaw-2859	14	25	75	75	NUM
taxlaw-2859	14	26	c.	c.	NOUN
taxlaw-2859	14	27	genesis	genesis	NOUN
taxlaw-2859	14	28	of	of	ADP
taxlaw-2859	14	29	gallery	gallery	NOUN
taxlaw-2859	14	30	-	-	PUNCT
taxlaw-2859	14	31	sponsored	sponsor	VERB
taxlaw-2859	14	32	art	art	NOUN
taxlaw-2859	14	33	exhibitions	exhibition	NOUN
taxlaw-2859	14	34	...................................................	...................................................	PUNCT
taxlaw-2859	14	35	77	77	NUM
taxlaw-2859	14	36	d.	d.	NOUN
taxlaw-2859	14	37	impacts	impact	NOUN
taxlaw-2859	14	38	of	of	ADP
taxlaw-2859	14	39	gallery	gallery	NOUN
taxlaw-2859	14	40	-	-	PUNCT
taxlaw-2859	14	41	sponsored	sponsor	VERB
taxlaw-2859	14	42	art	art	NOUN
taxlaw-2859	14	43	exhibitions	exhibition	NOUN
taxlaw-2859	14	44	...................................................	...................................................	PUNCT
taxlaw-2859	14	45	78	78	NUM
taxlaw-2859	14	46	e.	e.	PROPN
taxlaw-2859	14	47	alternatives	alternative	NOUN
taxlaw-2859	14	48	to	to	ADP
taxlaw-2859	14	49	gallery	gallery	NOUN
taxlaw-2859	14	50	-	-	PUNCT
taxlaw-2859	14	51	sponsored	sponsor	VERB
taxlaw-2859	14	52	art	art	NOUN
taxlaw-2859	14	53	exhibitions	exhibition	NOUN
taxlaw-2859	14	54	.............................................	.............................................	PUNCT
taxlaw-2859	14	55	80	80	NUM
taxlaw-2859	14	56	iii	iii	NOUN
taxlaw-2859	14	57	.	.	PUNCT
taxlaw-2859	14	58	regulatory	regulatory	ADJ
taxlaw-2859	14	59	framework	framework	NOUN
taxlaw-2859	14	60	..............................................................................	..............................................................................	PUNCT
taxlaw-2859	14	61	82	82	NUM
taxlaw-2859	14	62	a.	a.	NOUN
taxlaw-2859	14	63	federal	federal	PROPN
taxlaw-2859	14	64	tax	tax	NOUN
taxlaw-2859	14	65	exemption	exemption	NOUN
taxlaw-2859	14	66	under	under	ADP
taxlaw-2859	14	67	the	the	DET
taxlaw-2859	14	68	internal	internal	ADJ
taxlaw-2859	14	69	revenue	revenue	NOUN
taxlaw-2859	14	70	code	code	PROPN
taxlaw-2859	14	71	’s	’s	PART
taxlaw-2859	14	72	operational	operational	ADJ
taxlaw-2859	14	73	and	and	CCONJ
taxlaw-2859	14	74	other	other	ADJ
taxlaw-2859	14	75	tests	test	NOUN
taxlaw-2859	14	76	...........................................................................................................	...........................................................................................................	PUNCT
taxlaw-2859	15	1	82	82	NUM
taxlaw-2859	15	2	b.	b.	PROPN
taxlaw-2859	15	3	self	self	NOUN
taxlaw-2859	15	4	-	-	PUNCT
taxlaw-2859	15	5	regulatory	regulatory	ADJ
taxlaw-2859	15	6	industry	industry	NOUN
taxlaw-2859	15	7	associations	association	NOUN
taxlaw-2859	15	8	and	and	CCONJ
taxlaw-2859	15	9	museum	museum	NOUN
taxlaw-2859	15	10	guidance	guidance	NOUN
taxlaw-2859	15	11	..........................	..........................	PUNCT
taxlaw-2859	15	12	86	86	NUM
taxlaw-2859	15	13	c.	c.	PROPN
taxlaw-2859	15	14	informal	informal	ADJ
taxlaw-2859	15	15	art	art	NOUN
taxlaw-2859	15	16	market	market	NOUN
taxlaw-2859	15	17	norms	norm	NOUN
taxlaw-2859	15	18	.................................................................................	.................................................................................	PUNCT
taxlaw-2859	15	19	88	88	NUM
taxlaw-2859	15	20	iv	iv	NOUN
taxlaw-2859	15	21	.	.	PUNCT
taxlaw-2859	16	1	critiquing	critique	VERB
taxlaw-2859	16	2	gallery	gallery	NOUN
taxlaw-2859	16	3	-	-	PUNCT
taxlaw-2859	16	4	supported	support	VERB
taxlaw-2859	16	5	art	art	NOUN
taxlaw-2859	16	6	exhibitions	exhibition	NOUN
taxlaw-2859	16	7	.............................	.............................	PUNCT
taxlaw-2859	16	8	90	90	NUM
taxlaw-2859	16	9	a.	a.	NOUN
taxlaw-2859	16	10	exempt	exempt	ADJ
taxlaw-2859	16	11	purpose	purpose	NOUN
taxlaw-2859	16	12	and	and	CCONJ
taxlaw-2859	16	13	its	its	PRON
taxlaw-2859	16	14	exclusive	exclusive	ADJ
taxlaw-2859	16	15	pursuit	pursuit	NOUN
taxlaw-2859	16	16	in	in	ADP
taxlaw-2859	16	17	question	question	NOUN
taxlaw-2859	16	18	.......................................	.......................................	PUNCT
taxlaw-2859	17	1	91	91	NUM
taxlaw-2859	17	2	1	1	NUM
taxlaw-2859	17	3	.	.	PUNCT
taxlaw-2859	18	1	private	private	ADJ
taxlaw-2859	18	2	inurement	inurement	ADJ
taxlaw-2859	18	3	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2859	19	1	91	91	NUM
taxlaw-2859	19	2	2	2	NUM
taxlaw-2859	19	3	.	.	PUNCT
taxlaw-2859	19	4	private	private	ADJ
taxlaw-2859	19	5	benefit	benefit	NOUN
taxlaw-2859	19	6	...............................................................................................	...............................................................................................	PUNCT
taxlaw-2859	20	1	94	94	NUM
taxlaw-2859	20	2	3	3	NUM
taxlaw-2859	20	3	.	.	PUNCT
taxlaw-2859	21	1	a	a	DET
taxlaw-2859	21	2	special	special	ADJ
taxlaw-2859	21	3	case	case	NOUN
taxlaw-2859	21	4	of	of	ADP
taxlaw-2859	21	5	private	private	ADJ
taxlaw-2859	21	6	benefit	benefit	NOUN
taxlaw-2859	21	7	:	:	PUNCT
taxlaw-2859	21	8	joint	joint	ADJ
taxlaw-2859	21	9	ventures	venture	NOUN
taxlaw-2859	21	10	........................................	........................................	PUNCT
taxlaw-2859	22	1	99	99	NUM
taxlaw-2859	22	2	4	4	NUM
taxlaw-2859	22	3	.	.	X
taxlaw-2859	22	4	commerciality	commerciality	NOUN
taxlaw-2859	22	5	and	and	CCONJ
taxlaw-2859	22	6	unrelated	unrelated	ADJ
taxlaw-2859	22	7	business	business	NOUN
taxlaw-2859	22	8	income	income	NOUN
taxlaw-2859	22	9	tax	tax	NOUN
taxlaw-2859	22	10	..................................	..................................	PUNCT
taxlaw-2859	22	11	102	102	NUM
taxlaw-2859	22	12	b.	b.	NOUN
taxlaw-2859	22	13	lack	lack	NOUN
taxlaw-2859	22	14	of	of	ADP
taxlaw-2859	22	15	self	self	NOUN
taxlaw-2859	22	16	-	-	PUNCT
taxlaw-2859	22	17	discipline	discipline	NOUN
taxlaw-2859	22	18	......................................................................................	......................................................................................	PUNCT
taxlaw-2859	23	1	107	107	NUM
taxlaw-2859	23	2	c.	c.	NOUN
taxlaw-2859	23	3	cooperation	cooperation	NOUN
taxlaw-2859	23	4	is	be	AUX
taxlaw-2859	23	5	currently	currently	ADV
taxlaw-2859	23	6	the	the	DET
taxlaw-2859	23	7	only	only	ADJ
taxlaw-2859	23	8	option	option	NOUN
taxlaw-2859	23	9	.........................................................	.........................................................	PUNCT
taxlaw-2859	24	1	107	107	NUM
taxlaw-2859	24	2	v.	v.	ADP
taxlaw-2859	24	3	recommendations	recommendation	NOUN
taxlaw-2859	24	4	and	and	CCONJ
taxlaw-2859	24	5	conclusion	conclusion	NOUN
taxlaw-2859	24	6	.....................................................	.....................................................	PUNCT
taxlaw-2859	25	1	108	108	NUM
taxlaw-2859	25	2	a.	a.	NOUN
taxlaw-2859	25	3	structural	structural	ADJ
taxlaw-2859	25	4	changes	change	NOUN
taxlaw-2859	25	5	to	to	ADP
taxlaw-2859	25	6	the	the	DET
taxlaw-2859	25	7	institutional	institutional	ADJ
taxlaw-2859	25	8	and	and	CCONJ
taxlaw-2859	25	9	regulatory	regulatory	ADJ
taxlaw-2859	25	10	framework	framework	NOUN
taxlaw-2859	25	11	..................	..................	PUNCT
taxlaw-2859	25	12	109	109	NUM
taxlaw-2859	25	13	b.	b.	NOUN
taxlaw-2859	25	14	eliminating	eliminate	VERB
taxlaw-2859	25	15	and	and	CCONJ
taxlaw-2859	25	16	expanding	expand	VERB
taxlaw-2859	25	17	gallery	gallery	NOUN
taxlaw-2859	25	18	-	-	PUNCT
taxlaw-2859	25	19	supported	support	VERB
taxlaw-2859	25	20	art	art	NOUN
taxlaw-2859	25	21	exhibitions	exhibition	NOUN
taxlaw-2859	25	22	.......................	.......................	PUNCT
taxlaw-2859	25	23	110	110	NUM
taxlaw-2859	25	24	c.	c.	NOUN
taxlaw-2859	25	25	increased	increase	VERB
taxlaw-2859	25	26	disclosure	disclosure	NOUN
taxlaw-2859	25	27	about	about	ADP
taxlaw-2859	25	28	gallery	gallery	NOUN
taxlaw-2859	25	29	-	-	PUNCT
taxlaw-2859	25	30	sponsored	sponsor	VERB
taxlaw-2859	25	31	art	art	NOUN
taxlaw-2859	25	32	exhibitions	exhibition	NOUN
taxlaw-2859	25	33	.......................	.......................	PUNCT
taxlaw-2859	25	34	111	111	NUM
taxlaw-2859	25	35	2017	2017	NUM
taxlaw-2859	25	36	]	]	PUNCT
taxlaw-2859	25	37	gallery	gallery	NOUN
taxlaw-2859	25	38	-	-	PUNCT
taxlaw-2859	25	39	supported	support	VERB
taxlaw-2859	25	40	art	art	NOUN
taxlaw-2859	25	41	exhibitions	exhibition	NOUN
taxlaw-2859	25	42	69	69	NUM
taxlaw-2859	25	43	i.	i.	NOUN
taxlaw-2859	25	44	introduction	introduction	NOUN
taxlaw-2859	25	45	in	in	ADP
taxlaw-2859	25	46	2007	2007	NUM
taxlaw-2859	25	47	,	,	PUNCT
taxlaw-2859	25	48	“	"	PUNCT
taxlaw-2859	25	49	©	©	PROPN
taxlaw-2859	25	50	murakami	murakami	NOUN
taxlaw-2859	25	51	”	"	PUNCT
taxlaw-2859	25	52	,	,	PUNCT
taxlaw-2859	25	53	a	a	DET
taxlaw-2859	25	54	large	large	ADJ
taxlaw-2859	25	55	-	-	PUNCT
taxlaw-2859	25	56	scale	scale	NOUN
taxlaw-2859	25	57	retrospective	retrospective	ADJ
taxlaw-2859	25	58	exhibition	exhibition	NOUN
taxlaw-2859	25	59	for	for	ADP
taxlaw-2859	25	60	japanese	japanese	ADJ
taxlaw-2859	25	61	artist	artist	NOUN
taxlaw-2859	25	62	takashi	takashi	PROPN
taxlaw-2859	25	63	murakami	murakami	PROPN
taxlaw-2859	25	64	,	,	PUNCT
taxlaw-2859	25	65	opened	open	VERB
taxlaw-2859	25	66	at	at	ADP
taxlaw-2859	25	67	the	the	DET
taxlaw-2859	25	68	museum	museum	NOUN
taxlaw-2859	25	69	of	of	ADP
taxlaw-2859	25	70	contemporary	contemporary	ADJ
taxlaw-2859	25	71	art	art	NOUN
taxlaw-2859	25	72	in	in	ADP
taxlaw-2859	25	73	los	los	PROPN
taxlaw-2859	25	74	angeles	angeles	PROPN
taxlaw-2859	25	75	(	(	PUNCT
taxlaw-2859	25	76	moca	moca	PROPN
taxlaw-2859	25	77	)	)	PUNCT
taxlaw-2859	25	78	.	.	PUNCT
taxlaw-2859	26	1	murakami	murakami	NOUN
taxlaw-2859	26	2	’s	’s	PART
taxlaw-2859	26	3	art	art	NOUN
taxlaw-2859	26	4	is	be	AUX
taxlaw-2859	26	5	acclaimed	acclaim	VERB
taxlaw-2859	26	6	for	for	ADP
taxlaw-2859	26	7	its	its	PRON
taxlaw-2859	26	8	direct	direct	ADJ
taxlaw-2859	26	9	engagement	engagement	NOUN
taxlaw-2859	26	10	with	with	ADP
taxlaw-2859	26	11	commerciality	commerciality	NOUN
taxlaw-2859	26	12	,	,	PUNCT
taxlaw-2859	26	13	and	and	CCONJ
taxlaw-2859	26	14	©	©	PROPN
taxlaw-2859	26	15	murakami	murakami	NOUN
taxlaw-2859	26	16	did	do	AUX
taxlaw-2859	26	17	not	not	PART
taxlaw-2859	26	18	disappoint	disappoint	VERB
taxlaw-2859	26	19	.	.	PUNCT
taxlaw-2859	27	1	in	in	ADP
taxlaw-2859	27	2	addition	addition	NOUN
taxlaw-2859	27	3	to	to	ADP
taxlaw-2859	27	4	a	a	DET
taxlaw-2859	27	5	number	number	NOUN
taxlaw-2859	27	6	of	of	ADP
taxlaw-2859	27	7	his	his	PRON
taxlaw-2859	27	8	other	other	ADJ
taxlaw-2859	27	9	artworks	artwork	NOUN
taxlaw-2859	27	10	and	and	CCONJ
taxlaw-2859	27	11	exhibition	exhibition	NOUN
taxlaw-2859	27	12	-	-	PUNCT
taxlaw-2859	27	13	related	relate	VERB
taxlaw-2859	27	14	merchandise	merchandise	NOUN
taxlaw-2859	27	15	that	that	PRON
taxlaw-2859	27	16	were	be	AUX
taxlaw-2859	27	17	for	for	ADP
taxlaw-2859	27	18	sale	sale	NOUN
taxlaw-2859	27	19	,	,	PUNCT
taxlaw-2859	27	20	the	the	DET
taxlaw-2859	27	21	retrospective	retrospective	ADJ
taxlaw-2859	27	22	debuted	debuted	ADJ
taxlaw-2859	27	23	“	"	PUNCT
taxlaw-2859	27	24	oval	oval	NOUN
taxlaw-2859	27	25	buddha	buddha	NOUN
taxlaw-2859	27	26	”	"	PUNCT
taxlaw-2859	27	27	,	,	PUNCT
taxlaw-2859	27	28	a	a	DET
taxlaw-2859	27	29	twenty	twenty	NUM
taxlaw-2859	27	30	-	-	PUNCT
taxlaw-2859	27	31	foot	foot	NOUN
taxlaw-2859	27	32	tall	tall	ADJ
taxlaw-2859	27	33	,	,	PUNCT
taxlaw-2859	27	34	platinum	platinum	NOUN
taxlaw-2859	27	35	leaf	leaf	NOUN
taxlaw-2859	27	36	-	-	PUNCT
taxlaw-2859	27	37	covered	cover	VERB
taxlaw-2859	27	38	sculpture	sculpture	NOUN
taxlaw-2859	27	39	created	create	VERB
taxlaw-2859	27	40	after	after	ADP
taxlaw-2859	27	41	murakami	murakami	NOUN
taxlaw-2859	27	42	’s	’s	PART
taxlaw-2859	27	43	own	own	ADJ
taxlaw-2859	27	44	likeness.1	likeness.1	NOUN
taxlaw-2859	27	45	following	follow	VERB
taxlaw-2859	27	46	the	the	DET
taxlaw-2859	27	47	exhibition	exhibition	NOUN
taxlaw-2859	27	48	,	,	PUNCT
taxlaw-2859	27	49	oval	oval	NOUN
taxlaw-2859	27	50	buddha	buddha	NOUN
taxlaw-2859	27	51	ultimately	ultimately	ADV
taxlaw-2859	27	52	sold	sell	VERB
taxlaw-2859	27	53	at	at	ADP
taxlaw-2859	27	54	an	an	DET
taxlaw-2859	27	55	art	art	NOUN
taxlaw-2859	27	56	fair	fair	ADJ
taxlaw-2859	27	57	—	—	PUNCT
taxlaw-2859	27	58	where	where	SCONJ
taxlaw-2859	27	59	a	a	DET
taxlaw-2859	27	60	majority	majority	NOUN
taxlaw-2859	27	61	of	of	ADP
taxlaw-2859	27	62	galleries	gallery	NOUN
taxlaw-2859	27	63	’	'	PUNCT
taxlaw-2859	27	64	art	art	NOUN
taxlaw-2859	27	65	sales	sale	NOUN
taxlaw-2859	27	66	takes	take	VERB
taxlaw-2859	27	67	place	place	NOUN
taxlaw-2859	27	68	today2	today2	NOUN
taxlaw-2859	27	69	—	—	PUNCT
taxlaw-2859	27	70	for	for	ADP
taxlaw-2859	27	71	$	$	SYM
taxlaw-2859	27	72	8	8	NUM
taxlaw-2859	27	73	million.3	million.3	NOUN
taxlaw-2859	27	74	more	more	ADV
taxlaw-2859	27	75	notable	notable	ADJ
taxlaw-2859	27	76	than	than	SCONJ
taxlaw-2859	27	77	the	the	DET
taxlaw-2859	27	78	price	price	NOUN
taxlaw-2859	27	79	was	be	AUX
taxlaw-2859	27	80	the	the	DET
taxlaw-2859	27	81	way	way	NOUN
taxlaw-2859	27	82	that	that	PRON
taxlaw-2859	27	83	©	©	PROPN
taxlaw-2859	27	84	murakami	murakami	NOUN
taxlaw-2859	27	85	was	be	AUX
taxlaw-2859	27	86	funded	fund	VERB
taxlaw-2859	27	87	and	and	CCONJ
taxlaw-2859	27	88	produced	produce	VERB
taxlaw-2859	27	89	.	.	PUNCT
taxlaw-2859	28	1	the	the	DET
taxlaw-2859	28	2	murakami	murakami	NOUN
taxlaw-2859	28	3	retrospective	retrospective	NOUN
taxlaw-2859	28	4	at	at	ADP
taxlaw-2859	28	5	moca	moca	PROPN
taxlaw-2859	28	6	largely	largely	ADV
taxlaw-2859	28	7	owed	owe	VERB
taxlaw-2859	28	8	its	its	PRON
taxlaw-2859	28	9	existence	existence	NOUN
taxlaw-2859	28	10	to	to	ADP
taxlaw-2859	28	11	the	the	DET
taxlaw-2859	28	12	financial	financial	ADJ
taxlaw-2859	28	13	backing	backing	NOUN
taxlaw-2859	28	14	of	of	ADP
taxlaw-2859	28	15	private	private	ADJ
taxlaw-2859	28	16	galleries	gallery	NOUN
taxlaw-2859	28	17	that	that	PRON
taxlaw-2859	28	18	had	have	AUX
taxlaw-2859	28	19	represented	represent	VERB
taxlaw-2859	28	20	murakami	murakami	NOUN
taxlaw-2859	28	21	for	for	ADP
taxlaw-2859	28	22	many	many	ADJ
taxlaw-2859	28	23	years	year	NOUN
taxlaw-2859	28	24	.	.	PUNCT
taxlaw-2859	29	1	blum	blum	PROPN
taxlaw-2859	29	2	&	&	CCONJ
taxlaw-2859	29	3	poe	poe	PROPN
taxlaw-2859	29	4	,	,	PUNCT
taxlaw-2859	29	5	a	a	DET
taxlaw-2859	29	6	los	los	PROPN
taxlaw-2859	29	7	angeles	angeles	PROPN
taxlaw-2859	29	8	-	-	PUNCT
taxlaw-2859	29	9	based	base	VERB
taxlaw-2859	29	10	gallery	gallery	NOUN
taxlaw-2859	29	11	that	that	PRON
taxlaw-2859	29	12	had	have	AUX
taxlaw-2859	29	13	shown	show	VERB
taxlaw-2859	29	14	murakami	murakami	NOUN
taxlaw-2859	29	15	’s	’s	PART
taxlaw-2859	29	16	work	work	NOUN
taxlaw-2859	29	17	for	for	ADP
taxlaw-2859	29	18	decades	decade	NOUN
taxlaw-2859	29	19	,	,	PUNCT
taxlaw-2859	29	20	not	not	PART
taxlaw-2859	29	21	only	only	ADV
taxlaw-2859	29	22	chartered	charter	VERB
taxlaw-2859	29	23	a	a	DET
taxlaw-2859	29	24	private	private	ADJ
taxlaw-2859	29	25	jet	jet	NOUN
taxlaw-2859	29	26	to	to	PART
taxlaw-2859	29	27	fly	fly	VERB
taxlaw-2859	29	28	out	out	ADP
taxlaw-2859	29	29	oval	oval	NOUN
taxlaw-2859	29	30	buddha	buddha	NOUN
taxlaw-2859	29	31	from	from	ADP
taxlaw-2859	29	32	tokyo	tokyo	PROPN
taxlaw-2859	29	33	,	,	PUNCT
taxlaw-2859	29	34	but	but	CCONJ
taxlaw-2859	29	35	also	also	ADV
taxlaw-2859	29	36	donated	donate	VERB
taxlaw-2859	29	37	$	$	SYM
taxlaw-2859	29	38	100,000	100,000	NUM
taxlaw-2859	29	39	dollars	dollar	NOUN
taxlaw-2859	29	40	toward	toward	ADP
taxlaw-2859	29	41	the	the	DET
taxlaw-2859	29	42	exhibition	exhibition	NOUN
taxlaw-2859	29	43	,	,	PUNCT
taxlaw-2859	29	44	bought	buy	VERB
taxlaw-2859	29	45	$	$	SYM
taxlaw-2859	29	46	50,000	50,000	NUM
taxlaw-2859	29	47	worth	worth	NOUN
taxlaw-2859	29	48	of	of	ADP
taxlaw-2859	29	49	tickets	ticket	NOUN
taxlaw-2859	29	50	to	to	ADP
taxlaw-2859	29	51	the	the	DET
taxlaw-2859	29	52	opening	opening	NOUN
taxlaw-2859	29	53	night	night	NOUN
taxlaw-2859	29	54	gala	gala	NOUN
taxlaw-2859	29	55	,	,	PUNCT
taxlaw-2859	29	56	and	and	CCONJ
taxlaw-2859	29	57	paid	pay	VERB
taxlaw-2859	29	58	for	for	ADP
taxlaw-2859	29	59	the	the	DET
taxlaw-2859	29	60	exhibition	exhibition	NOUN
taxlaw-2859	29	61	’s	’s	PART
taxlaw-2859	29	62	advertising	advertising	NOUN
taxlaw-2859	29	63	.	.	PUNCT
taxlaw-2859	30	1	gagosian	gagosian	ADJ
taxlaw-2859	30	2	gallery	gallery	NOUN
taxlaw-2859	30	3	,	,	PUNCT
taxlaw-2859	30	4	which	which	PRON
taxlaw-2859	30	5	represents	represent	VERB
taxlaw-2859	30	6	murakami	murakami	NOUN
taxlaw-2859	30	7	in	in	ADP
taxlaw-2859	30	8	new	new	PROPN
taxlaw-2859	30	9	york	york	PROPN
taxlaw-2859	30	10	,	,	PUNCT
taxlaw-2859	30	11	emmanuel	emmanuel	PROPN
taxlaw-2859	30	12	perrotin	perrotin	PROPN
taxlaw-2859	30	13	,	,	PUNCT
taxlaw-2859	30	14	who	who	PRON
taxlaw-2859	30	15	represents	represent	VERB
taxlaw-2859	30	16	him	he	PRON
taxlaw-2859	30	17	in	in	ADP
taxlaw-2859	30	18	paris	paris	PROPN
taxlaw-2859	30	19	,	,	PUNCT
taxlaw-2859	30	20	and	and	CCONJ
taxlaw-2859	30	21	a	a	DET
taxlaw-2859	30	22	third	third	ADJ
taxlaw-2859	30	23	gallery	gallery	NOUN
taxlaw-2859	30	24	who	who	PRON
taxlaw-2859	30	25	formerly	formerly	ADV
taxlaw-2859	30	26	represented	represent	VERB
taxlaw-2859	30	27	murakami	murakami	NOUN
taxlaw-2859	30	28	each	each	DET
taxlaw-2859	30	29	matched	match	VERB
taxlaw-2859	30	30	blum	blum	PROPN
taxlaw-2859	30	31	&	&	CCONJ
taxlaw-2859	30	32	poe	poe	PROPN
taxlaw-2859	30	33	’s	’s	PART
taxlaw-2859	30	34	six	six	NUM
taxlaw-2859	30	35	-	-	PUNCT
taxlaw-2859	30	36	figure	figure	NOUN
taxlaw-2859	30	37	donation.4	donation.4	VERB
taxlaw-2859	30	38	the	the	DET
taxlaw-2859	30	39	©	©	PROPN
taxlaw-2859	30	40	murakami	murakami	NOUN
taxlaw-2859	30	41	exhibit	exhibit	NOUN
taxlaw-2859	30	42	is	be	AUX
taxlaw-2859	30	43	one	one	NUM
taxlaw-2859	30	44	high	high	ADJ
taxlaw-2859	30	45	profile	profile	NOUN
taxlaw-2859	30	46	example	example	NOUN
taxlaw-2859	30	47	of	of	ADP
taxlaw-2859	30	48	a	a	DET
taxlaw-2859	30	49	trend	trend	NOUN
taxlaw-2859	30	50	in	in	ADP
taxlaw-2859	30	51	which	which	PRON
taxlaw-2859	30	52	forprofit	forprofit	X
taxlaw-2859	30	53	galleries	gallery	NOUN
taxlaw-2859	30	54	fund	fund	NOUN
taxlaw-2859	30	55	exhibitions	exhibition	NOUN
taxlaw-2859	30	56	of	of	ADP
taxlaw-2859	30	57	the	the	DET
taxlaw-2859	30	58	artists	artist	NOUN
taxlaw-2859	30	59	they	they	PRON
taxlaw-2859	30	60	represent	represent	VERB
taxlaw-2859	30	61	at	at	ADP
taxlaw-2859	30	62	nonprofit	nonprofit	ADJ
taxlaw-2859	30	63	art	art	NOUN
taxlaw-2859	30	64	museums	museum	NOUN
taxlaw-2859	30	65	,	,	PUNCT
taxlaw-2859	30	66	art	art	NOUN
taxlaw-2859	30	67	organizations	organization	NOUN
taxlaw-2859	30	68	and	and	CCONJ
taxlaw-2859	30	69	alternative	alternative	ADJ
taxlaw-2859	30	70	arts	art	NOUN
taxlaw-2859	30	71	spaces	space	NOUN
taxlaw-2859	30	72	–	–	PUNCT
taxlaw-2859	30	73	spaces	space	NOUN
taxlaw-2859	30	74	committed	commit	VERB
taxlaw-2859	30	75	to	to	ADP
taxlaw-2859	30	76	advancing	advance	VERB
taxlaw-2859	30	77	art	art	NOUN
taxlaw-2859	30	78	for	for	ADP
taxlaw-2859	30	79	the	the	DET
taxlaw-2859	30	80	public	public	ADJ
taxlaw-2859	30	81	interest	interest	NOUN
taxlaw-2859	30	82	,	,	PUNCT
taxlaw-2859	30	83	not	not	PART
taxlaw-2859	30	84	for	for	ADP
taxlaw-2859	30	85	profit	profit	NOUN
taxlaw-2859	30	86	.	.	PUNCT
taxlaw-2859	31	1	gallery	gallery	NOUN
taxlaw-2859	31	2	-	-	PUNCT
taxlaw-2859	31	3	supported	support	VERB
taxlaw-2859	31	4	exhibitions	exhibition	NOUN
taxlaw-2859	31	5	at	at	ADP
taxlaw-2859	31	6	museums	museum	NOUN
taxlaw-2859	31	7	,	,	PUNCT
taxlaw-2859	31	8	in	in	ADP
taxlaw-2859	31	9	particular	particular	ADJ
taxlaw-2859	31	10	,	,	PUNCT
taxlaw-2859	31	11	occur	occur	VERB
taxlaw-2859	31	12	when	when	SCONJ
taxlaw-2859	31	13	a	a	DET
taxlaw-2859	31	14	commercial	commercial	ADJ
taxlaw-2859	31	15	gallery	gallery	NOUN
taxlaw-2859	31	16	provides	provide	VERB
taxlaw-2859	31	17	money	money	NOUN
taxlaw-2859	31	18	to	to	ADP
taxlaw-2859	31	19	a	a	DET
taxlaw-2859	31	20	nonprofit	nonprofit	ADJ
taxlaw-2859	31	21	museum	museum	NOUN
taxlaw-2859	31	22	to	to	PART
taxlaw-2859	31	23	support	support	VERB
taxlaw-2859	31	24	an	an	DET
taxlaw-2859	31	25	exhibition	exhibition	NOUN
taxlaw-2859	31	26	,	,	PUNCT
taxlaw-2859	31	27	which	which	PRON
taxlaw-2859	31	28	may	may	AUX
taxlaw-2859	31	29	or	or	CCONJ
taxlaw-2859	31	30	may	may	AUX
taxlaw-2859	31	31	not	not	PART
taxlaw-2859	31	32	be	be	AUX
taxlaw-2859	31	33	a	a	DET
taxlaw-2859	31	34	pre	pre	ADJ
taxlaw-2859	31	35	-	-	ADJ
taxlaw-2859	31	36	planned	planned	ADJ
taxlaw-2859	31	37	part	part	NOUN
taxlaw-2859	31	38	of	of	ADP
taxlaw-2859	31	39	the	the	DET
taxlaw-2859	31	40	nonprofit	nonprofit	PROPN
taxlaw-2859	31	41	museum	museum	PROPN
taxlaw-2859	31	42	’s	’s	PART
taxlaw-2859	31	43	programming	programming	NOUN
taxlaw-2859	31	44	.	.	PUNCT
taxlaw-2859	32	1	bruce	bruce	PROPN
taxlaw-2859	32	2	altshuler	altshuler	PROPN
taxlaw-2859	32	3	,	,	PUNCT
taxlaw-2859	32	4	director	director	NOUN
taxlaw-2859	32	5	of	of	ADP
taxlaw-2859	32	6	the	the	DET
taxlaw-2859	32	7	museum	museum	PROPN
taxlaw-2859	32	8	studies	studies	PROPN
taxlaw-2859	32	9	program	program	NOUN
taxlaw-2859	32	10	at	at	ADP
taxlaw-2859	32	11	new	new	PROPN
taxlaw-2859	32	12	york	york	PROPN
taxlaw-2859	32	13	university	university	PROPN
taxlaw-2859	32	14	and	and	CCONJ
taxlaw-2859	32	15	former	former	ADJ
taxlaw-2859	32	16	director	director	NOUN
taxlaw-2859	32	17	of	of	ADP
taxlaw-2859	32	18	the	the	DET
taxlaw-2859	32	19	isamu	isamu	PROPN
taxlaw-2859	32	20	noguchi	noguchi	PROPN
taxlaw-2859	32	21	garden	garden	PROPN
taxlaw-2859	32	22	museum	museum	PROPN
taxlaw-2859	32	23	,	,	PUNCT
taxlaw-2859	32	24	a	a	DET
taxlaw-2859	32	25	nonprofit	nonprofit	ADJ
taxlaw-2859	32	26	art	art	NOUN
taxlaw-2859	32	27	museum	museum	NOUN
taxlaw-2859	32	28	in	in	ADP
taxlaw-2859	32	29	new	new	PROPN
taxlaw-2859	32	30	york	york	PROPN
taxlaw-2859	32	31	city	city	PROPN
taxlaw-2859	32	32	,	,	PUNCT
taxlaw-2859	32	33	compared	compare	VERB
taxlaw-2859	32	34	the	the	DET
taxlaw-2859	32	35	practice	practice	NOUN
taxlaw-2859	32	36	to	to	PART
taxlaw-2859	32	37	“	"	PUNCT
taxlaw-2859	32	38	accepting	accept	VERB
taxlaw-2859	32	39	money	money	NOUN
taxlaw-2859	32	40	from	from	ADP
taxlaw-2859	32	41	a	a	DET
taxlaw-2859	32	42	corporation	corporation	NOUN
taxlaw-2859	32	43	to	to	PART
taxlaw-2859	32	44	display	display	VERB
taxlaw-2859	32	45	its	its	PRON
taxlaw-2859	32	46	merchandise	merchandise	NOUN
taxlaw-2859	32	47	.	.	PUNCT
taxlaw-2859	32	48	”5	”5	ADJ
taxlaw-2859	32	49	galleries	gallery	NOUN
taxlaw-2859	32	50	’	'	PUNCT
taxlaw-2859	32	51	donations	donation	NOUN
taxlaw-2859	32	52	vary	vary	VERB
taxlaw-2859	32	53	in	in	ADP
taxlaw-2859	32	54	size	size	NOUN
taxlaw-2859	32	55	,	,	PUNCT
taxlaw-2859	32	56	with	with	ADP
taxlaw-2859	32	57	estimates	estimate	NOUN
taxlaw-2859	32	58	ranging	range	VERB
taxlaw-2859	32	59	from	from	ADP
taxlaw-2859	32	60	$	$	SYM
taxlaw-2859	32	61	5,000	5,000	NUM
taxlaw-2859	32	62	to	to	PART
taxlaw-2859	32	63	$	$	SYM
taxlaw-2859	32	64	200,000	200,000	NUM
taxlaw-2859	32	65	per	per	ADP
taxlaw-2859	32	66	gallery	gallery	NOUN
taxlaw-2859	32	67	.	.	PUNCT
taxlaw-2859	33	1	museums	museum	NOUN
taxlaw-2859	33	2	claim	claim	VERB
taxlaw-2859	33	3	to	to	PART
taxlaw-2859	33	4	tailor	tailor	VERB
taxlaw-2859	33	5	contributions	contribution	NOUN
taxlaw-2859	33	6	to	to	ADP
taxlaw-2859	33	7	a	a	DET
taxlaw-2859	33	8	gallery	gallery	NOUN
taxlaw-2859	33	9	’s	’s	PART
taxlaw-2859	33	10	capacity	capacity	NOUN
taxlaw-2859	33	11	to	to	PART
taxlaw-2859	33	12	pay.6	pay.6	PROPN
taxlaw-2859	33	13	even	even	ADV
taxlaw-2859	33	14	so	so	ADV
taxlaw-2859	33	15	,	,	PUNCT
taxlaw-2859	33	16	the	the	DET
taxlaw-2859	33	17	figure	figure	NOUN
taxlaw-2859	33	18	is	be	AUX
taxlaw-2859	33	19	substantial	substantial	ADJ
taxlaw-2859	33	20	,	,	PUNCT
taxlaw-2859	33	21	given	give	VERB
taxlaw-2859	33	22	that	that	SCONJ
taxlaw-2859	33	23	even	even	ADV
taxlaw-2859	33	24	expensive	expensive	ADJ
taxlaw-2859	33	25	1	1	NUM
taxlaw-2859	33	26	don	don	PROPN
taxlaw-2859	33	27	thompson	thompson	PROPN
taxlaw-2859	33	28	,	,	PUNCT
taxlaw-2859	33	29	the	the	DET
taxlaw-2859	33	30	$	$	SYM
taxlaw-2859	33	31	12	12	NUM
taxlaw-2859	33	32	million	million	NUM
taxlaw-2859	33	33	stuffed	stuff	VERB
taxlaw-2859	33	34	shark	shark	NOUN
taxlaw-2859	33	35	:	:	PUNCT
taxlaw-2859	33	36	the	the	DET
taxlaw-2859	33	37	curious	curious	ADJ
taxlaw-2859	33	38	economics	economic	NOUN
taxlaw-2859	33	39	of	of	ADP
taxlaw-2859	33	40	contemporary	contemporary	ADJ
taxlaw-2859	33	41	art	art	NOUN
taxlaw-2859	33	42	222	222	NUM
taxlaw-2859	33	43	(	(	PUNCT
taxlaw-2859	33	44	2010	2010	NUM
taxlaw-2859	33	45	)	)	PUNCT
taxlaw-2859	33	46	.	.	PUNCT
taxlaw-2859	34	1	©	©	PROPN
taxlaw-2859	34	2	murakami	murakami	NOUN
taxlaw-2859	34	3	included	include	VERB
taxlaw-2859	34	4	an	an	DET
taxlaw-2859	34	5	entire	entire	ADJ
taxlaw-2859	34	6	room	room	NOUN
taxlaw-2859	34	7	in	in	ADP
taxlaw-2859	34	8	the	the	DET
taxlaw-2859	34	9	exhibition	exhibition	NOUN
taxlaw-2859	34	10	devoted	devote	VERB
taxlaw-2859	34	11	to	to	ADP
taxlaw-2859	34	12	exhibition	exhibition	NOUN
taxlaw-2859	34	13	-	-	PUNCT
taxlaw-2859	34	14	related	relate	VERB
taxlaw-2859	34	15	merchandise	merchandise	NOUN
taxlaw-2859	34	16	,	,	PUNCT
taxlaw-2859	34	17	as	as	ADV
taxlaw-2859	34	18	well	well	ADV
taxlaw-2859	34	19	as	as	ADP
taxlaw-2859	34	20	a	a	DET
taxlaw-2859	34	21	louis	louis	NOUN
taxlaw-2859	34	22	vuitton	vuitton	NOUN
taxlaw-2859	34	23	boutique	boutique	NOUN
taxlaw-2859	34	24	that	that	PRON
taxlaw-2859	34	25	sold	sell	VERB
taxlaw-2859	34	26	the	the	DET
taxlaw-2859	34	27	luxury	luxury	NOUN
taxlaw-2859	34	28	fashion	fashion	NOUN
taxlaw-2859	34	29	label	label	NOUN
taxlaw-2859	34	30	’s	’s	PART
taxlaw-2859	34	31	limited	limit	VERB
taxlaw-2859	34	32	edition	edition	NOUN
taxlaw-2859	34	33	handbags	handbag	NOUN
taxlaw-2859	34	34	designed	design	VERB
taxlaw-2859	34	35	by	by	ADP
taxlaw-2859	34	36	murakami	murakami	NOUN
taxlaw-2859	34	37	,	,	PUNCT
taxlaw-2859	34	38	reportedly	reportedly	ADV
taxlaw-2859	34	39	averaging	average	VERB
taxlaw-2859	34	40	sales	sale	NOUN
taxlaw-2859	34	41	of	of	ADP
taxlaw-2859	34	42	ten	ten	NUM
taxlaw-2859	34	43	bags	bag	NOUN
taxlaw-2859	34	44	per	per	ADP
taxlaw-2859	34	45	day	day	NOUN
taxlaw-2859	34	46	.	.	PUNCT
taxlaw-2859	35	1	i	i	PRON
taxlaw-2859	35	2	d.	d.	PROPN
taxlaw-2859	35	3	see	see	VERB
taxlaw-2859	35	4	also	also	ADV
taxlaw-2859	35	5	carol	carol	PROPN
taxlaw-2859	35	6	vogel	vogel	NOUN
taxlaw-2859	35	7	,	,	PUNCT
taxlaw-2859	35	8	many	many	ADJ
taxlaw-2859	35	9	old	old	ADJ
taxlaw-2859	35	10	names	name	NOUN
taxlaw-2859	35	11	but	but	CCONJ
taxlaw-2859	35	12	few	few	ADJ
taxlaw-2859	35	13	showstoppers	showstopper	NOUN
taxlaw-2859	35	14	at	at	ADP
taxlaw-2859	35	15	art	art	NOUN
taxlaw-2859	35	16	basel	basel	PROPN
taxlaw-2859	35	17	,	,	PUNCT
taxlaw-2859	35	18	n.	n.	PROPN
taxlaw-2859	35	19	y.	y.	PROPN
taxlaw-2859	35	20	times	times	PROPN
taxlaw-2859	35	21	(	(	PUNCT
taxlaw-2859	35	22	june	june	PROPN
taxlaw-2859	35	23	5	5	NUM
taxlaw-2859	35	24	,	,	PUNCT
taxlaw-2859	35	25	2008	2008	NUM
taxlaw-2859	35	26	)	)	PUNCT
taxlaw-2859	35	27	,	,	PUNCT
taxlaw-2859	35	28	http://www.nytimes.com/2008/06/05/arts/design/05fair.html	http://www.nytimes.com/2008/06/05/arts/design/05fair.html	NUM
taxlaw-2859	35	29	[	[	X
taxlaw-2859	35	30	perma.cc/2vsf-fbz9	perma.cc/2vsf-fbz9	NOUN
taxlaw-2859	35	31	]	]	X
taxlaw-2859	35	32	.	.	PUNCT
taxlaw-2859	36	1	2	2	NUM
taxlaw-2859	36	2	isabelle	isabelle	PROPN
taxlaw-2859	36	3	graw	graw	NOUN
taxlaw-2859	36	4	,	,	PUNCT
taxlaw-2859	36	5	high	high	ADJ
taxlaw-2859	36	6	price	price	NOUN
taxlaw-2859	36	7	:	:	PUNCT
taxlaw-2859	36	8	art	art	NOUN
taxlaw-2859	36	9	between	between	ADP
taxlaw-2859	36	10	the	the	DET
taxlaw-2859	36	11	market	market	NOUN
taxlaw-2859	36	12	and	and	CCONJ
taxlaw-2859	36	13	celebrity	celebrity	NOUN
taxlaw-2859	36	14	culture	culture	NOUN
taxlaw-2859	36	15	68	68	NUM
taxlaw-2859	36	16	(	(	PUNCT
taxlaw-2859	36	17	2010	2010	NUM
taxlaw-2859	36	18	)	)	PUNCT
taxlaw-2859	36	19	(	(	PUNCT
taxlaw-2859	36	20	“	"	PUNCT
taxlaw-2859	36	21	the	the	DET
taxlaw-2859	36	22	majority	majority	NOUN
taxlaw-2859	36	23	of	of	ADP
taxlaw-2859	36	24	a	a	DET
taxlaw-2859	36	25	gallery	gallery	NOUN
taxlaw-2859	36	26	’s	’s	PART
taxlaw-2859	36	27	business	business	NOUN
taxlaw-2859	36	28	has	have	AUX
taxlaw-2859	36	29	been	be	AUX
taxlaw-2859	36	30	made	make	VERB
taxlaw-2859	36	31	at	at	ADP
taxlaw-2859	36	32	a	a	DET
taxlaw-2859	36	33	growing	grow	VERB
taxlaw-2859	36	34	number	number	NOUN
taxlaw-2859	36	35	of	of	ADP
taxlaw-2859	36	36	art	art	NOUN
taxlaw-2859	36	37	fairs	fair	NOUN
taxlaw-2859	36	38	”	"	PUNCT
taxlaw-2859	36	39	)	)	PUNCT
taxlaw-2859	36	40	;	;	PUNCT
taxlaw-2859	36	41	but	but	CCONJ
taxlaw-2859	36	42	see	see	VERB
taxlaw-2859	36	43	robin	robin	PROPN
taxlaw-2859	36	44	pogrebin	pogrebin	PROPN
taxlaw-2859	36	45	,	,	PUNCT
taxlaw-2859	36	46	how	how	SCONJ
taxlaw-2859	36	47	a	a	DET
taxlaw-2859	36	48	dealer	dealer	NOUN
taxlaw-2859	36	49	prepares	prepare	VERB
taxlaw-2859	36	50	for	for	ADP
taxlaw-2859	36	51	the	the	DET
taxlaw-2859	36	52	“	"	PUNCT
taxlaw-2859	36	53	most	most	ADV
taxlaw-2859	36	54	important	important	ADJ
taxlaw-2859	36	55	”	"	PUNCT
taxlaw-2859	36	56	art	art	NOUN
taxlaw-2859	36	57	fair	fair	ADJ
taxlaw-2859	36	58	of	of	ADP
taxlaw-2859	36	59	the	the	DET
taxlaw-2859	36	60	year	year	NOUN
taxlaw-2859	36	61	,	,	PUNCT
taxlaw-2859	36	62	n.	n.	PROPN
taxlaw-2859	36	63	y.	y.	PROPN
taxlaw-2859	36	64	times	times	PROPN
taxlaw-2859	36	65	(	(	PUNCT
taxlaw-2859	36	66	june	june	PROPN
taxlaw-2859	36	67	8	8	NUM
taxlaw-2859	36	68	,	,	PUNCT
taxlaw-2859	36	69	2016	2016	NUM
taxlaw-2859	36	70	)	)	PUNCT
taxlaw-2859	36	71	,	,	PUNCT
taxlaw-2859	36	72	http://www.nytimes.com/2016/06/09/arts/design/how-a-dealer-prepares-for-the-most-important-art-fair-ofthe-year.html	http://www.nytimes.com/2016/06/09/arts/design/how-a-dealer-prepares-for-the-most-important-art-fair-ofthe-year.html	VERB
taxlaw-2859	37	1	[	[	X
taxlaw-2859	37	2	perma.cc/t87a-jxkh	perma.cc/t87a-jxkh	X
taxlaw-2859	37	3	]	]	X
taxlaw-2859	37	4	(	(	PUNCT
taxlaw-2859	37	5	“	"	PUNCT
taxlaw-2859	37	6	fairs	fair	NOUN
taxlaw-2859	37	7	account	account	VERB
taxlaw-2859	37	8	for	for	ADP
taxlaw-2859	37	9	about	about	ADV
taxlaw-2859	37	10	40	40	NUM
taxlaw-2859	37	11	percent	percent	NOUN
taxlaw-2859	37	12	of	of	ADP
taxlaw-2859	37	13	gallery	gallery	NOUN
taxlaw-2859	37	14	sales	sale	NOUN
taxlaw-2859	37	15	by	by	ADP
taxlaw-2859	37	16	value	value	NOUN
taxlaw-2859	37	17	,	,	PUNCT
taxlaw-2859	37	18	according	accord	VERB
taxlaw-2859	37	19	to	to	ADP
taxlaw-2859	37	20	the	the	DET
taxlaw-2859	37	21	tefaf	tefaf	NOUN
taxlaw-2859	37	22	art	art	NOUN
taxlaw-2859	37	23	market	market	NOUN
taxlaw-2859	37	24	report	report	NOUN
taxlaw-2859	37	25	”	"	PUNCT
taxlaw-2859	37	26	)	)	PUNCT
taxlaw-2859	37	27	.	.	PUNCT
taxlaw-2859	38	1	3	3	NUM
taxlaw-2859	38	2	vogel	vogel	NOUN
taxlaw-2859	38	3	,	,	PUNCT
taxlaw-2859	38	4	supra	supra	PROPN
taxlaw-2859	38	5	note	note	NOUN
taxlaw-2859	38	6	2	2	NUM
taxlaw-2859	38	7	.	.	SYM
taxlaw-2859	38	8	4	4	NUM
taxlaw-2859	38	9	jori	jori	PROPN
taxlaw-2859	38	10	finkel	finkel	PROPN
taxlaw-2859	38	11	,	,	PUNCT
taxlaw-2859	38	12	museums	museum	NOUN
taxlaw-2859	38	13	solicit	solicit	VERB
taxlaw-2859	38	14	dealers	dealer	NOUN
taxlaw-2859	38	15	’	'	PUNCT
taxlaw-2859	38	16	largess	largess	NOUN
taxlaw-2859	38	17	,	,	PUNCT
taxlaw-2859	38	18	n.	n.	PROPN
taxlaw-2859	38	19	y.	y.	PROPN
taxlaw-2859	38	20	times	times	PROPN
taxlaw-2859	38	21	(	(	PUNCT
taxlaw-2859	38	22	nov	nov	PROPN
taxlaw-2859	38	23	.	.	PROPN
taxlaw-2859	38	24	18	18	NUM
taxlaw-2859	38	25	,	,	PUNCT
taxlaw-2859	38	26	2007	2007	NUM
taxlaw-2859	38	27	)	)	PUNCT
taxlaw-2859	38	28	,	,	PUNCT
taxlaw-2859	38	29	http://www.nytimes.com/2007/11/18/arts/design/18fink.html	http://www.nytimes.com/2007/11/18/arts/design/18fink.html	X
taxlaw-2859	39	1	[	[	X
taxlaw-2859	39	2	perma.cc/6crw-fzup	perma.cc/6crw-fzup	X
taxlaw-2859	39	3	]	]	X
taxlaw-2859	39	4	.	.	PUNCT
taxlaw-2859	40	1	5	5	NUM
taxlaw-2859	40	2	i	i	PROPN
taxlaw-2859	40	3	d.	d.	PROPN
taxlaw-2859	40	4	(	(	PUNCT
taxlaw-2859	40	5	commenting	comment	VERB
taxlaw-2859	40	6	on	on	ADP
taxlaw-2859	40	7	the	the	DET
taxlaw-2859	40	8	©	©	PROPN
taxlaw-2859	40	9	murakami	murakami	NOUN
taxlaw-2859	40	10	exhibition	exhibition	NOUN
taxlaw-2859	40	11	specifically	specifically	ADV
taxlaw-2859	40	12	and	and	CCONJ
taxlaw-2859	40	13	expressing	express	VERB
taxlaw-2859	40	14	concern	concern	NOUN
taxlaw-2859	40	15	about	about	ADP
taxlaw-2859	40	16	moca	moca	PROPN
taxlaw-2859	40	17	’s	’s	PART
taxlaw-2859	40	18	fund	fund	NOUN
taxlaw-2859	40	19	-	-	PUNCT
taxlaw-2859	40	20	raising	raising	NOUN
taxlaw-2859	40	21	from	from	ADP
taxlaw-2859	40	22	galleries	gallery	NOUN
taxlaw-2859	40	23	as	as	ADP
taxlaw-2859	40	24	more	more	ADV
taxlaw-2859	40	25	problematic	problematic	ADJ
taxlaw-2859	40	26	than	than	ADP
taxlaw-2859	40	27	its	its	PRON
taxlaw-2859	40	28	hosting	hosting	NOUN
taxlaw-2859	40	29	of	of	ADP
taxlaw-2859	40	30	the	the	DET
taxlaw-2859	40	31	louis	louis	PROPN
taxlaw-2859	40	32	vuitton	vuitton	NOUN
taxlaw-2859	40	33	boutique	boutique	NOUN
taxlaw-2859	40	34	,	,	PUNCT
taxlaw-2859	40	35	which	which	PRON
taxlaw-2859	40	36	seemed	seem	VERB
taxlaw-2859	40	37	to	to	ADP
taxlaw-2859	40	38	him	he	PRON
taxlaw-2859	40	39	“	"	PUNCT
taxlaw-2859	40	40	perfectly	perfectly	ADV
taxlaw-2859	40	41	in	in	ADP
taxlaw-2859	40	42	the	the	DET
taxlaw-2859	40	43	spirit	spirit	NOUN
taxlaw-2859	40	44	of	of	ADP
taxlaw-2859	40	45	murakami	murakami	NOUN
taxlaw-2859	40	46	’s	’s	PART
taxlaw-2859	40	47	work	work	NOUN
taxlaw-2859	40	48	”	"	PUNCT
taxlaw-2859	40	49	)	)	PUNCT
taxlaw-2859	40	50	.	.	PUNCT
taxlaw-2859	41	1	6	6	NUM
taxlaw-2859	41	2	pogrebin	pogrebin	NOUN
taxlaw-2859	41	3	,	,	PUNCT
taxlaw-2859	41	4	supra	supra	ADJ
taxlaw-2859	41	5	note	note	NOUN
taxlaw-2859	41	6	2	2	NUM
taxlaw-2859	41	7	.	.	SYM
taxlaw-2859	41	8	70	70	NUM
taxlaw-2859	41	9	columbia	columbia	PROPN
taxlaw-2859	41	10	journal	journal	PROPN
taxlaw-2859	41	11	of	of	ADP
taxlaw-2859	41	12	tax	tax	NOUN
taxlaw-2859	41	13	law	law	NOUN
taxlaw-2859	42	1	[	[	X
taxlaw-2859	42	2	vol.9:67	vol.9:67	ADP
taxlaw-2859	42	3	exhibitions	exhibition	NOUN
taxlaw-2859	42	4	at	at	ADP
taxlaw-2859	42	5	nonprofit	nonprofit	ADJ
taxlaw-2859	42	6	art	art	NOUN
taxlaw-2859	42	7	museums	museum	NOUN
taxlaw-2859	42	8	are	be	AUX
taxlaw-2859	42	9	likely	likely	ADJ
taxlaw-2859	42	10	to	to	PART
taxlaw-2859	42	11	incur	incur	VERB
taxlaw-2859	42	12	direct	direct	ADJ
taxlaw-2859	42	13	expenses	expense	NOUN
taxlaw-2859	42	14	between	between	ADP
taxlaw-2859	42	15	$	$	SYM
taxlaw-2859	42	16	13	13	NUM
taxlaw-2859	42	17	to	to	PART
taxlaw-2859	42	18	$	$	SYM
taxlaw-2859	42	19	200	200	NUM
taxlaw-2859	42	20	per	per	ADP
taxlaw-2859	42	21	square	square	ADJ
taxlaw-2859	42	22	foot	foot	NOUN
taxlaw-2859	42	23	,	,	PUNCT
taxlaw-2859	42	24	in	in	ADP
taxlaw-2859	42	25	addition	addition	NOUN
taxlaw-2859	42	26	to	to	ADP
taxlaw-2859	42	27	high	high	ADJ
taxlaw-2859	42	28	indirect	indirect	ADJ
taxlaw-2859	42	29	costs	cost	NOUN
taxlaw-2859	42	30	of	of	ADP
taxlaw-2859	42	31	conservation	conservation	NOUN
taxlaw-2859	42	32	,	,	PUNCT
taxlaw-2859	42	33	packing	packing	NOUN
taxlaw-2859	42	34	,	,	PUNCT
taxlaw-2859	42	35	artifact	artifact	ADJ
taxlaw-2859	42	36	loans	loan	NOUN
taxlaw-2859	42	37	,	,	PUNCT
taxlaw-2859	42	38	shipping	shipping	NOUN
taxlaw-2859	42	39	and	and	CCONJ
taxlaw-2859	42	40	exhibition	exhibition	NOUN
taxlaw-2859	42	41	advertising.7	advertising.7	PROPN
taxlaw-2859	42	42	for	for	ADP
taxlaw-2859	42	43	example	example	NOUN
taxlaw-2859	42	44	,	,	PUNCT
taxlaw-2859	42	45	using	use	VERB
taxlaw-2859	42	46	such	such	ADJ
taxlaw-2859	42	47	data	datum	NOUN
taxlaw-2859	42	48	from	from	ADP
taxlaw-2859	42	49	a	a	DET
taxlaw-2859	42	50	recent	recent	ADJ
taxlaw-2859	42	51	smithsonian	smithsonian	ADJ
taxlaw-2859	42	52	study	study	NOUN
taxlaw-2859	42	53	to	to	PART
taxlaw-2859	42	54	estimate	estimate	VERB
taxlaw-2859	42	55	the	the	DET
taxlaw-2859	42	56	cost	cost	NOUN
taxlaw-2859	42	57	of	of	ADP
taxlaw-2859	42	58	the	the	DET
taxlaw-2859	42	59	35,000	35,000	NUM
taxlaw-2859	42	60	square	square	ADJ
taxlaw-2859	42	61	foot	foot	NOUN
taxlaw-2859	42	62	©	©	PROPN
taxlaw-2859	42	63	murakami	murakami	NOUN
taxlaw-2859	42	64	exhibition,8	exhibition,8	VERB
taxlaw-2859	42	65	the	the	DET
taxlaw-2859	42	66	donations	donation	NOUN
taxlaw-2859	42	67	made	make	VERB
taxlaw-2859	42	68	by	by	ADP
taxlaw-2859	42	69	the	the	DET
taxlaw-2859	42	70	galleries	gallery	NOUN
taxlaw-2859	42	71	representing	represent	VERB
taxlaw-2859	42	72	murakami	murakami	NOUN
taxlaw-2859	42	73	alone	alone	ADV
taxlaw-2859	42	74	would	would	AUX
taxlaw-2859	42	75	have	have	AUX
taxlaw-2859	42	76	accounted	account	VERB
taxlaw-2859	42	77	for	for	ADP
taxlaw-2859	42	78	fifty	fifty	NUM
taxlaw-2859	42	79	percent	percent	NOUN
taxlaw-2859	42	80	of	of	ADP
taxlaw-2859	42	81	direct	direct	ADJ
taxlaw-2859	42	82	exhibition	exhibition	NOUN
taxlaw-2859	42	83	costs	cost	NOUN
taxlaw-2859	42	84	–	–	PUNCT
taxlaw-2859	42	85	and	and	CCONJ
taxlaw-2859	42	86	this	this	DET
taxlaw-2859	42	87	estimate	estimate	NOUN
taxlaw-2859	42	88	excludes	exclude	VERB
taxlaw-2859	42	89	indirect	indirect	ADJ
taxlaw-2859	42	90	costs	cost	NOUN
taxlaw-2859	42	91	covered	cover	VERB
taxlaw-2859	42	92	by	by	ADP
taxlaw-2859	42	93	the	the	DET
taxlaw-2859	42	94	gallery	gallery	NOUN
taxlaw-2859	42	95	such	such	ADJ
taxlaw-2859	42	96	as	as	ADP
taxlaw-2859	42	97	advertising	advertising	NOUN
taxlaw-2859	42	98	and	and	CCONJ
taxlaw-2859	42	99	oval	oval	NOUN
taxlaw-2859	42	100	buddha	buddha	PROPN
taxlaw-2859	42	101	’s	’s	PART
taxlaw-2859	42	102	transpacific	transpacific	PROPN
taxlaw-2859	42	103	private	private	ADJ
taxlaw-2859	42	104	jet	jet	NOUN
taxlaw-2859	42	105	transportation.9	transportation.9	NOUN
taxlaw-2859	42	106	alternatively	alternatively	ADV
taxlaw-2859	42	107	,	,	PUNCT
taxlaw-2859	42	108	if	if	SCONJ
taxlaw-2859	42	109	the	the	DET
taxlaw-2859	42	110	total	total	ADJ
taxlaw-2859	42	111	direct	direct	ADJ
taxlaw-2859	42	112	expenses	expense	NOUN
taxlaw-2859	42	113	of	of	ADP
taxlaw-2859	42	114	©	©	PROPN
taxlaw-2859	42	115	murakami	murakami	NOUN
taxlaw-2859	42	116	ran	run	VERB
taxlaw-2859	42	117	on	on	ADP
taxlaw-2859	42	118	the	the	DET
taxlaw-2859	42	119	high	high	ADJ
taxlaw-2859	42	120	end	end	NOUN
taxlaw-2859	42	121	of	of	ADP
taxlaw-2859	42	122	industry	industry	NOUN
taxlaw-2859	42	123	averages	average	NOUN
taxlaw-2859	42	124	for	for	ADP
taxlaw-2859	42	125	direct	direct	ADJ
taxlaw-2859	42	126	exhibition	exhibition	NOUN
taxlaw-2859	42	127	costs	cost	NOUN
taxlaw-2859	42	128	,	,	PUNCT
taxlaw-2859	42	129	calculations	calculation	NOUN
taxlaw-2859	42	130	using	use	VERB
taxlaw-2859	42	131	such	such	ADJ
taxlaw-2859	42	132	industry	industry	NOUN
taxlaw-2859	42	133	data	datum	NOUN
taxlaw-2859	42	134	suggest	suggest	VERB
taxlaw-2859	42	135	that	that	SCONJ
taxlaw-2859	42	136	©	©	PROPN
taxlaw-2859	42	137	murakami	murakami	NOUN
taxlaw-2859	42	138	could	could	AUX
taxlaw-2859	42	139	have	have	AUX
taxlaw-2859	42	140	cost	cost	VERB
taxlaw-2859	42	141	$	$	SYM
taxlaw-2859	42	142	7	7	NUM
taxlaw-2859	42	143	million	million	NUM
taxlaw-2859	42	144	.	.	PUNCT
taxlaw-2859	43	1	figures	figure	NOUN
taxlaw-2859	43	2	so	so	ADV
taxlaw-2859	43	3	large	large	ADJ
taxlaw-2859	43	4	in	in	ADP
taxlaw-2859	43	5	the	the	DET
taxlaw-2859	43	6	absolute	absolute	ADJ
taxlaw-2859	43	7	suggest	suggest	VERB
taxlaw-2859	43	8	that	that	SCONJ
taxlaw-2859	43	9	even	even	ADV
taxlaw-2859	43	10	a	a	DET
taxlaw-2859	43	11	donation	donation	NOUN
taxlaw-2859	43	12	comprising	comprise	VERB
taxlaw-2859	43	13	a	a	DET
taxlaw-2859	43	14	small	small	ADJ
taxlaw-2859	43	15	fraction	fraction	NOUN
taxlaw-2859	43	16	of	of	ADP
taxlaw-2859	43	17	the	the	DET
taxlaw-2859	43	18	total	total	ADJ
taxlaw-2859	43	19	cost	cost	NOUN
taxlaw-2859	43	20	may	may	AUX
taxlaw-2859	43	21	be	be	AUX
taxlaw-2859	43	22	determinative	determinative	ADJ
taxlaw-2859	43	23	in	in	ADP
taxlaw-2859	43	24	bringing	bring	VERB
taxlaw-2859	43	25	an	an	DET
taxlaw-2859	43	26	exhibition	exhibition	NOUN
taxlaw-2859	43	27	to	to	ADP
taxlaw-2859	43	28	the	the	DET
taxlaw-2859	43	29	public	public	NOUN
taxlaw-2859	43	30	,	,	PUNCT
taxlaw-2859	43	31	given	give	VERB
taxlaw-2859	43	32	the	the	DET
taxlaw-2859	43	33	extreme	extreme	ADJ
taxlaw-2859	43	34	cost	cost	NOUN
taxlaw-2859	43	35	of	of	ADP
taxlaw-2859	43	36	the	the	DET
taxlaw-2859	43	37	entire	entire	ADJ
taxlaw-2859	43	38	exhibition.10	exhibition.10	NOUN
taxlaw-2859	43	39	today	today	NOUN
taxlaw-2859	43	40	’s	’s	PART
taxlaw-2859	43	41	tight	tight	ADJ
taxlaw-2859	43	42	budgets	budget	NOUN
taxlaw-2859	43	43	and	and	CCONJ
taxlaw-2859	43	44	limited	limited	ADJ
taxlaw-2859	43	45	funding	funding	NOUN
taxlaw-2859	43	46	availability	availability	NOUN
taxlaw-2859	43	47	mean	mean	VERB
taxlaw-2859	43	48	that	that	SCONJ
taxlaw-2859	43	49	such	such	ADJ
taxlaw-2859	43	50	margins	margin	NOUN
taxlaw-2859	43	51	may	may	AUX
taxlaw-2859	43	52	make	make	VERB
taxlaw-2859	43	53	the	the	DET
taxlaw-2859	43	54	difference	difference	NOUN
taxlaw-2859	43	55	in	in	ADP
taxlaw-2859	43	56	choosing	choose	VERB
taxlaw-2859	43	57	which	which	DET
taxlaw-2859	43	58	exhibitions	exhibition	NOUN
taxlaw-2859	43	59	to	to	PART
taxlaw-2859	43	60	present	present	VERB
taxlaw-2859	43	61	.	.	PUNCT
taxlaw-2859	44	1	while	while	SCONJ
taxlaw-2859	44	2	galleries	gallery	NOUN
taxlaw-2859	44	3	have	have	AUX
taxlaw-2859	44	4	always	always	ADV
taxlaw-2859	44	5	provided	provide	VERB
taxlaw-2859	44	6	scholarly	scholarly	ADJ
taxlaw-2859	44	7	support	support	NOUN
taxlaw-2859	44	8	to	to	ADP
taxlaw-2859	44	9	museums	museum	NOUN
taxlaw-2859	44	10	exhibiting	exhibit	VERB
taxlaw-2859	44	11	their	their	PRON
taxlaw-2859	44	12	artists	artist	NOUN
taxlaw-2859	44	13	’	'	PUNCT
taxlaw-2859	44	14	work	work	NOUN
taxlaw-2859	44	15	,	,	PUNCT
taxlaw-2859	44	16	it	it	PRON
taxlaw-2859	44	17	is	be	AUX
taxlaw-2859	44	18	becoming	become	VERB
taxlaw-2859	44	19	common	common	ADJ
taxlaw-2859	44	20	for	for	SCONJ
taxlaw-2859	44	21	galleries	gallery	NOUN
taxlaw-2859	44	22	to	to	PART
taxlaw-2859	44	23	pay	pay	VERB
taxlaw-2859	44	24	the	the	DET
taxlaw-2859	44	25	nonprofit	nonprofit	ADJ
taxlaw-2859	44	26	institutions	institution	NOUN
taxlaw-2859	44	27	to	to	PART
taxlaw-2859	44	28	present	present	VERB
taxlaw-2859	44	29	shows	show	NOUN
taxlaw-2859	44	30	featuring	feature	VERB
taxlaw-2859	44	31	work	work	NOUN
taxlaw-2859	44	32	by	by	ADP
taxlaw-2859	44	33	the	the	DET
taxlaw-2859	44	34	artists	artist	NOUN
taxlaw-2859	44	35	represented	represent	VERB
taxlaw-2859	44	36	by	by	ADP
taxlaw-2859	44	37	such	such	ADJ
taxlaw-2859	44	38	galleries.11	galleries.11	PROPN
taxlaw-2859	44	39	i	i	PRON
taxlaw-2859	44	40	term	term	NOUN
taxlaw-2859	44	41	this	this	DET
taxlaw-2859	44	42	practice	practice	NOUN
taxlaw-2859	44	43	“	"	PUNCT
taxlaw-2859	44	44	crayola	crayola	PROPN
taxlaw-2859	44	45	”	"	PUNCT
taxlaw-2859	44	46	in	in	ADP
taxlaw-2859	44	47	reference	reference	NOUN
taxlaw-2859	44	48	to	to	ADP
taxlaw-2859	44	49	payola	payola	NOUN
taxlaw-2859	44	50	,	,	PUNCT
taxlaw-2859	44	51	the	the	DET
taxlaw-2859	44	52	word	word	NOUN
taxlaw-2859	44	53	invented	invent	VERB
taxlaw-2859	44	54	to	to	PART
taxlaw-2859	44	55	describe	describe	VERB
taxlaw-2859	44	56	a	a	DET
taxlaw-2859	44	57	similar	similar	ADJ
taxlaw-2859	44	58	practice	practice	NOUN
taxlaw-2859	44	59	of	of	ADP
taxlaw-2859	44	60	paying	pay	VERB
taxlaw-2859	44	61	for	for	ADP
taxlaw-2859	44	62	airtime	airtime	NOUN
taxlaw-2859	44	63	on	on	ADP
taxlaw-2859	44	64	radio	radio	NOUN
taxlaw-2859	44	65	and	and	CCONJ
taxlaw-2859	44	66	television	television	NOUN
taxlaw-2859	44	67	.	.	PUNCT
taxlaw-2859	45	1	for	for	ADP
taxlaw-2859	45	2	those	those	DET
taxlaw-2859	45	3	galleries	gallery	NOUN
taxlaw-2859	45	4	that	that	PRON
taxlaw-2859	45	5	can	can	AUX
taxlaw-2859	45	6	afford	afford	VERB
taxlaw-2859	45	7	it	it	PRON
taxlaw-2859	45	8	,	,	PUNCT
taxlaw-2859	45	9	they	they	PRON
taxlaw-2859	45	10	feel	feel	VERB
taxlaw-2859	45	11	they	they	PRON
taxlaw-2859	45	12	compelled	compel	VERB
taxlaw-2859	45	13	to	to	PART
taxlaw-2859	45	14	pay	pay	VERB
taxlaw-2859	45	15	given	give	VERB
taxlaw-2859	45	16	the	the	DET
taxlaw-2859	45	17	reciprocal	reciprocal	ADJ
taxlaw-2859	45	18	benefit.12	benefit.12	NOUN
taxlaw-2859	45	19	for	for	ADP
taxlaw-2859	45	20	those	those	PRON
taxlaw-2859	45	21	that	that	PRON
taxlaw-2859	45	22	can	can	AUX
taxlaw-2859	45	23	not	not	PART
taxlaw-2859	45	24	,	,	PUNCT
taxlaw-2859	45	25	the	the	DET
taxlaw-2859	45	26	practice	practice	NOUN
taxlaw-2859	45	27	raises	raise	VERB
taxlaw-2859	45	28	concerns	concern	NOUN
taxlaw-2859	45	29	of	of	ADP
taxlaw-2859	45	30	a	a	DET
taxlaw-2859	45	31	pay	pay	VERB
taxlaw-2859	45	32	-	-	PUNCT
taxlaw-2859	45	33	to	to	ADP
taxlaw-2859	45	34	-	-	PUNCT
taxlaw-2859	45	35	play	play	VERB
taxlaw-2859	45	36	system	system	NOUN
taxlaw-2859	45	37	that	that	PRON
taxlaw-2859	45	38	distorts	distort	VERB
taxlaw-2859	45	39	art	art	NOUN
taxlaw-2859	45	40	programming	programming	NOUN
taxlaw-2859	45	41	at	at	ADP
taxlaw-2859	45	42	the	the	DET
taxlaw-2859	45	43	expense	expense	NOUN
taxlaw-2859	45	44	of	of	ADP
taxlaw-2859	45	45	the	the	DET
taxlaw-2859	45	46	independence	independence	NOUN
taxlaw-2859	45	47	,	,	PUNCT
taxlaw-2859	45	48	curatorial	curatorial	ADJ
taxlaw-2859	45	49	integrity	integrity	NOUN
taxlaw-2859	45	50	and	and	CCONJ
taxlaw-2859	45	51	especially	especially	ADV
taxlaw-2859	45	52	the	the	DET
taxlaw-2859	45	53	tax	tax	NOUN
taxlaw-2859	45	54	-	-	PUNCT
taxlaw-2859	45	55	exempt	exempt	ADJ
taxlaw-2859	45	56	status	status	NOUN
taxlaw-2859	45	57	of	of	ADP
taxlaw-2859	45	58	museums	museum	NOUN
taxlaw-2859	45	59	and	and	CCONJ
taxlaw-2859	45	60	other	other	ADJ
taxlaw-2859	45	61	nonprofit	nonprofit	ADJ
taxlaw-2859	45	62	art	art	NOUN
taxlaw-2859	45	63	institutions.13	institutions.13	NOUN
taxlaw-2859	45	64	specifically	specifically	ADV
taxlaw-2859	45	65	,	,	PUNCT
taxlaw-2859	45	66	the	the	DET
taxlaw-2859	45	67	practice	practice	NOUN
taxlaw-2859	45	68	of	of	ADP
taxlaw-2859	45	69	galleries	gallery	NOUN
taxlaw-2859	45	70	providing	provide	VERB
taxlaw-2859	45	71	financial	financial	ADJ
taxlaw-2859	45	72	backing	backing	NOUN
taxlaw-2859	45	73	for	for	ADP
taxlaw-2859	45	74	nonprofit	nonprofit	ADJ
taxlaw-2859	45	75	art	art	NOUN
taxlaw-2859	45	76	exhibitions	exhibition	NOUN
taxlaw-2859	45	77	raises	raise	VERB
taxlaw-2859	45	78	legal	legal	ADJ
taxlaw-2859	45	79	questions	question	NOUN
taxlaw-2859	45	80	about	about	ADP
taxlaw-2859	45	81	whether	whether	SCONJ
taxlaw-2859	45	82	galleries	gallery	NOUN
taxlaw-2859	45	83	’	'	PUNCT
taxlaw-2859	45	84	financing	financing	NOUN
taxlaw-2859	45	85	of	of	ADP
taxlaw-2859	45	86	exhibitions	exhibition	NOUN
taxlaw-2859	45	87	advances	advance	VERB
taxlaw-2859	45	88	the	the	DET
taxlaw-2859	45	89	public	public	ADJ
taxlaw-2859	45	90	purpose	purpose	NOUN
taxlaw-2859	45	91	of	of	ADP
taxlaw-2859	45	92	a	a	DET
taxlaw-2859	45	93	nonprofit	nonprofit	ADJ
taxlaw-2859	45	94	art	art	NOUN
taxlaw-2859	45	95	institution	institution	NOUN
taxlaw-2859	45	96	.	.	PUNCT
taxlaw-2859	46	1	artist	artist	NOUN
taxlaw-2859	46	2	bill	bill	PROPN
taxlaw-2859	46	3	powhida	powhida	PROPN
taxlaw-2859	46	4	prominently	prominently	ADV
taxlaw-2859	46	5	critiqued	critique	VERB
taxlaw-2859	46	6	questionable	questionable	ADJ
taxlaw-2859	46	7	curating	curating	NOUN
taxlaw-2859	46	8	practices	practice	NOUN
taxlaw-2859	46	9	in	in	ADP
taxlaw-2859	46	10	7	7	NUM
taxlaw-2859	46	11	sarah	sarah	PROPN
taxlaw-2859	46	12	bartlett	bartlett	PROPN
taxlaw-2859	46	13	&	&	CCONJ
taxlaw-2859	46	14	christopher	christopher	PROPN
taxlaw-2859	46	15	lee	lee	PROPN
taxlaw-2859	46	16	,	,	PUNCT
taxlaw-2859	46	17	measuring	measure	VERB
taxlaw-2859	46	18	the	the	DET
taxlaw-2859	46	19	rule	rule	NOUN
taxlaw-2859	46	20	of	of	ADP
taxlaw-2859	46	21	thumb	thumb	NOUN
taxlaw-2859	46	22	:	:	PUNCT
taxlaw-2859	46	23	how	how	SCONJ
taxlaw-2859	46	24	much	much	ADJ
taxlaw-2859	46	25	do	do	AUX
taxlaw-2859	46	26	exhibitions	exhibition	NOUN
taxlaw-2859	46	27	cost	cost	VERB
taxlaw-2859	46	28	?	?	PUNCT
taxlaw-2859	46	29	,	,	PUNCT
taxlaw-2859	46	30	exhibitionist	exhibitionist	NOUN
taxlaw-2859	46	31	(	(	PUNCT
taxlaw-2859	46	32	2012	2012	NUM
taxlaw-2859	46	33	)	)	PUNCT
taxlaw-2859	46	34	,	,	PUNCT
taxlaw-2859	46	35	http://nameaam.org/uploads/downloadables/exh.fall_12/8.%20exh%20fall_12_measuring%20the%20rule%20of%20	http://nameaam.org/uploads/downloadables/exh.fall_12/8.%20exh%20fall_12_measuring%20the%20rule%20of%20	PROPN
taxlaw-2859	46	36	thumb_bartlett_lee.pdf	thumb_bartlett_lee.pdf	NUM
taxlaw-2859	46	37	[	[	X
taxlaw-2859	46	38	perma.cc/z92l-bpyw	perma.cc/z92l-bpyw	X
taxlaw-2859	46	39	]	]	PUNCT
taxlaw-2859	46	40	(	(	PUNCT
taxlaw-2859	46	41	citing	cite	VERB
taxlaw-2859	46	42	indirect	indirect	ADJ
taxlaw-2859	46	43	costs	cost	NOUN
taxlaw-2859	46	44	of	of	ADP
taxlaw-2859	46	45	art	art	NOUN
taxlaw-2859	46	46	exhibitions	exhibition	NOUN
taxlaw-2859	46	47	)	)	PUNCT
taxlaw-2859	46	48	;	;	PUNCT
taxlaw-2859	46	49	mark	mark	NOUN
taxlaw-2859	46	50	walhimer	walhimer	NOUN
taxlaw-2859	46	51	,	,	PUNCT
taxlaw-2859	46	52	how	how	SCONJ
taxlaw-2859	46	53	much	much	ADJ
taxlaw-2859	46	54	do	do	AUX
taxlaw-2859	46	55	museum	museum	NOUN
taxlaw-2859	46	56	exhibitions	exhibition	NOUN
taxlaw-2859	46	57	cost	cost	VERB
taxlaw-2859	46	58	?	?	PUNCT
taxlaw-2859	46	59	,	,	PUNCT
taxlaw-2859	46	60	museum	museum	NOUN
taxlaw-2859	46	61	planner	planner	NOUN
taxlaw-2859	46	62	(	(	PUNCT
taxlaw-2859	46	63	june	june	PROPN
taxlaw-2859	46	64	23	23	NUM
taxlaw-2859	46	65	,	,	PUNCT
taxlaw-2859	46	66	2011	2011	NUM
taxlaw-2859	46	67	)	)	PUNCT
taxlaw-2859	46	68	,	,	PUNCT
taxlaw-2859	46	69	http://museumplanner.org/how-much-do-exhibits-cost/	http://museumplanner.org/how-much-do-exhibits-cost/	PUNCT
taxlaw-2859	47	1	[	[	X
taxlaw-2859	47	2	perma.cc/f9q6-548x	perma.cc/f9q6-548x	X
taxlaw-2859	47	3	]	]	X
taxlaw-2859	47	4	(	(	PUNCT
taxlaw-2859	47	5	indicating	indicate	VERB
taxlaw-2859	47	6	per	per	ADP
taxlaw-2859	47	7	square	square	ADJ
taxlaw-2859	47	8	foot	foot	NOUN
taxlaw-2859	47	9	cost	cost	NOUN
taxlaw-2859	47	10	of	of	ADP
taxlaw-2859	47	11	art	art	NOUN
taxlaw-2859	47	12	museum	museum	NOUN
taxlaw-2859	47	13	exhibitions	exhibition	NOUN
taxlaw-2859	47	14	between	between	ADP
taxlaw-2859	47	15	$	$	SYM
taxlaw-2859	47	16	75	75	NUM
taxlaw-2859	47	17	and	and	CCONJ
taxlaw-2859	47	18	$	$	SYM
taxlaw-2859	47	19	200	200	NUM
taxlaw-2859	47	20	)	)	PUNCT
taxlaw-2859	47	21	;	;	PUNCT
taxlaw-2859	47	22	smithsonian	smithsonian	PROPN
taxlaw-2859	47	23	institution	institution	PROPN
taxlaw-2859	47	24	office	office	NOUN
taxlaw-2859	47	25	of	of	ADP
taxlaw-2859	47	26	policy	policy	NOUN
taxlaw-2859	47	27	and	and	CCONJ
taxlaw-2859	47	28	analysis	analysis	NOUN
taxlaw-2859	47	29	,	,	PUNCT
taxlaw-2859	47	30	the	the	DET
taxlaw-2859	47	31	costs	cost	NOUN
taxlaw-2859	47	32	of	of	ADP
taxlaw-2859	47	33	funding	funding	NOUN
taxlaw-2859	47	34	exhibitions	exhibition	NOUN
taxlaw-2859	47	35	(	(	PUNCT
taxlaw-2859	47	36	2002	2002	NUM
taxlaw-2859	47	37	)	)	PUNCT
taxlaw-2859	47	38	,	,	PUNCT
taxlaw-2859	47	39	http://www.si.edu/content/opanda/docs/rpts2002/02.08.costsfundingexhibitions.final.pdf	http://www.si.edu/content/opanda/docs/rpts2002/02.08.costsfundingexhibitions.final.pdf	PROPN
taxlaw-2859	48	1	[	[	X
taxlaw-2859	48	2	perma.cc/29pug9ep	perma.cc/29pug9ep	X
taxlaw-2859	48	3	]	]	X
taxlaw-2859	48	4	(	(	PUNCT
taxlaw-2859	48	5	indicating	indicate	VERB
taxlaw-2859	48	6	art	art	NOUN
taxlaw-2859	48	7	museums	museum	NOUN
taxlaw-2859	48	8	’	'	PUNCT
taxlaw-2859	48	9	median	median	NOUN
taxlaw-2859	48	10	per	per	ADP
taxlaw-2859	48	11	square	square	ADJ
taxlaw-2859	48	12	foot	foot	NOUN
taxlaw-2859	48	13	exhibition	exhibition	NOUN
taxlaw-2859	48	14	costs	cost	NOUN
taxlaw-2859	48	15	at	at	ADP
taxlaw-2859	48	16	$	$	SYM
taxlaw-2859	48	17	13	13	NUM
taxlaw-2859	48	18	to	to	PART
taxlaw-2859	48	19	$	$	SYM
taxlaw-2859	48	20	27	27	NUM
taxlaw-2859	48	21	per	per	ADP
taxlaw-2859	48	22	square	square	ADJ
taxlaw-2859	48	23	foot	foot	NOUN
taxlaw-2859	48	24	)	)	PUNCT
taxlaw-2859	48	25	.	.	PUNCT
taxlaw-2859	49	1	8	8	NUM
taxlaw-2859	49	2	sarah	sarah	PROPN
taxlaw-2859	49	3	thornton	thornton	PROPN
taxlaw-2859	49	4	,	,	PUNCT
taxlaw-2859	49	5	seven	seven	NUM
taxlaw-2859	49	6	days	day	NOUN
taxlaw-2859	49	7	in	in	ADP
taxlaw-2859	49	8	the	the	DET
taxlaw-2859	49	9	art	art	NOUN
taxlaw-2859	49	10	world	world	NOUN
taxlaw-2859	49	11	100	100	NUM
taxlaw-2859	49	12	(	(	PUNCT
taxlaw-2859	49	13	2008	2008	NUM
taxlaw-2859	49	14	)	)	PUNCT
taxlaw-2859	49	15	(	(	PUNCT
taxlaw-2859	49	16	stating	state	VERB
taxlaw-2859	49	17	location	location	NOUN
taxlaw-2859	49	18	of	of	ADP
taxlaw-2859	49	19	©	©	PROPN
taxlaw-2859	49	20	murakami	murakami	NOUN
taxlaw-2859	49	21	as	as	ADP
taxlaw-2859	49	22	moca	moca	PROPN
taxlaw-2859	49	23	’s	’s	PART
taxlaw-2859	49	24	35,000	35,000	NUM
taxlaw-2859	49	25	geffen	geffen	NOUN
taxlaw-2859	49	26	contemporary	contemporary	ADJ
taxlaw-2859	49	27	building	building	PROPN
taxlaw-2859	49	28	)	)	PUNCT
taxlaw-2859	49	29	.	.	PUNCT
taxlaw-2859	50	1	9	9	NUM
taxlaw-2859	50	2	this	this	DET
taxlaw-2859	50	3	estimate	estimate	NOUN
taxlaw-2859	50	4	was	be	AUX
taxlaw-2859	50	5	calculated	calculate	VERB
taxlaw-2859	50	6	by	by	ADP
taxlaw-2859	50	7	dividing	divide	VERB
taxlaw-2859	50	8	the	the	DET
taxlaw-2859	50	9	$	$	SYM
taxlaw-2859	50	10	300,000	300,000	NUM
taxlaw-2859	50	11	donation	donation	NOUN
taxlaw-2859	50	12	from	from	ADP
taxlaw-2859	50	13	blum	blum	PROPN
taxlaw-2859	50	14	&	&	CCONJ
taxlaw-2859	50	15	poe	poe	PROPN
taxlaw-2859	50	16	,	,	PUNCT
taxlaw-2859	50	17	gagosian	gagosian	NOUN
taxlaw-2859	50	18	and	and	CCONJ
taxlaw-2859	50	19	perrotin	perrotin	NOUN
taxlaw-2859	50	20	galleries	gallery	NOUN
taxlaw-2859	50	21	by	by	ADP
taxlaw-2859	50	22	the	the	DET
taxlaw-2859	50	23	total	total	ADJ
taxlaw-2859	50	24	estimated	estimate	VERB
taxlaw-2859	50	25	cost	cost	NOUN
taxlaw-2859	50	26	of	of	ADP
taxlaw-2859	50	27	the	the	DET
taxlaw-2859	50	28	exhibition	exhibition	NOUN
taxlaw-2859	50	29	(	(	PUNCT
taxlaw-2859	50	30	$	$	SYM
taxlaw-2859	50	31	17	17	NUM
taxlaw-2859	50	32	per	per	ADP
taxlaw-2859	50	33	square	square	ADJ
taxlaw-2859	50	34	foot	foot	NOUN
taxlaw-2859	50	35	in	in	ADP
taxlaw-2859	50	36	direct	direct	ADJ
taxlaw-2859	50	37	costs	cost	NOUN
taxlaw-2859	50	38	multiplied	multiply	VERB
taxlaw-2859	50	39	by	by	ADP
taxlaw-2859	50	40	the	the	DET
taxlaw-2859	50	41	35,000	35,000	NUM
taxlaw-2859	50	42	square	square	ADJ
taxlaw-2859	50	43	foot	foot	NOUN
taxlaw-2859	50	44	geffen	geffen	NOUN
taxlaw-2859	50	45	exhibition	exhibition	NOUN
taxlaw-2859	50	46	space	space	NOUN
taxlaw-2859	50	47	,	,	PUNCT
taxlaw-2859	50	48	for	for	ADP
taxlaw-2859	50	49	a	a	DET
taxlaw-2859	50	50	total	total	ADJ
taxlaw-2859	50	51	cost	cost	NOUN
taxlaw-2859	50	52	of	of	ADP
taxlaw-2859	50	53	$	$	SYM
taxlaw-2859	50	54	595,000	595,000	NUM
taxlaw-2859	50	55	to	to	PART
taxlaw-2859	50	56	$	$	SYM
taxlaw-2859	50	57	7	7	NUM
taxlaw-2859	50	58	million	million	NUM
taxlaw-2859	50	59	)	)	PUNCT
taxlaw-2859	50	60	.	.	PUNCT
taxlaw-2859	51	1	10	10	NUM
taxlaw-2859	51	2	see	see	VERB
taxlaw-2859	51	3	infra	infra	NOUN
taxlaw-2859	51	4	note	note	VERB
taxlaw-2859	51	5	30	30	NUM
taxlaw-2859	51	6	.	.	NOUN
taxlaw-2859	51	7	11	11	NUM
taxlaw-2859	52	1	i	i	PRON
taxlaw-2859	52	2	d.	d.	PROPN
taxlaw-2859	52	3	(	(	PUNCT
taxlaw-2859	52	4	citing	cite	VERB
taxlaw-2859	52	5	examples	example	NOUN
taxlaw-2859	52	6	including	include	VERB
taxlaw-2859	52	7	the	the	DET
taxlaw-2859	52	8	partial	partial	ADJ
taxlaw-2859	52	9	funding	funding	NOUN
taxlaw-2859	52	10	of	of	ADP
taxlaw-2859	52	11	the	the	DET
taxlaw-2859	52	12	whitney	whitney	PROPN
taxlaw-2859	52	13	museum	museum	PROPN
taxlaw-2859	52	14	of	of	ADP
taxlaw-2859	52	15	american	american	PROPN
taxlaw-2859	52	16	art	art	PROPN
taxlaw-2859	52	17	’s	’s	PART
taxlaw-2859	52	18	2015	2015	NUM
taxlaw-2859	52	19	frank	frank	ADJ
taxlaw-2859	52	20	stella	stella	PROPN
taxlaw-2859	52	21	retrospective	retrospective	NOUN
taxlaw-2859	52	22	by	by	ADP
taxlaw-2859	52	23	the	the	DET
taxlaw-2859	52	24	marianne	marianne	PROPN
taxlaw-2859	52	25	boesky	boesky	PROPN
taxlaw-2859	52	26	and	and	CCONJ
taxlaw-2859	52	27	dominique	dominique	PROPN
taxlaw-2859	52	28	lévy	lévy	PROPN
taxlaw-2859	52	29	galleries	gallery	NOUN
taxlaw-2859	52	30	,	,	PUNCT
taxlaw-2859	52	31	which	which	PRON
taxlaw-2859	52	32	jointly	jointly	ADV
taxlaw-2859	52	33	represent	represent	VERB
taxlaw-2859	52	34	mr	mr	PROPN
taxlaw-2859	52	35	.	.	PROPN
taxlaw-2859	52	36	stella	stella	PROPN
taxlaw-2859	52	37	;	;	PUNCT
taxlaw-2859	52	38	the	the	DET
taxlaw-2859	52	39	museum	museum	NOUN
taxlaw-2859	52	40	of	of	ADP
taxlaw-2859	52	41	fine	fine	ADJ
taxlaw-2859	52	42	arts	art	NOUN
taxlaw-2859	52	43	,	,	PUNCT
taxlaw-2859	52	44	houston	houston	PROPN
taxlaw-2859	52	45	’s	’s	PART
taxlaw-2859	52	46	vera	vera	NOUN
taxlaw-2859	52	47	lutter	lutter	NOUN
taxlaw-2859	52	48	exhibition	exhibition	NOUN
taxlaw-2859	52	49	by	by	ADP
taxlaw-2859	52	50	the	the	DET
taxlaw-2859	52	51	gagosian	gagosian	ADJ
taxlaw-2859	52	52	gallery	gallery	NOUN
taxlaw-2859	52	53	,	,	PUNCT
taxlaw-2859	52	54	which	which	PRON
taxlaw-2859	52	55	represents	represent	VERB
taxlaw-2859	52	56	ms	ms	PROPN
taxlaw-2859	52	57	.	.	PROPN
taxlaw-2859	52	58	lutter	lutter	PROPN
taxlaw-2859	52	59	;	;	PUNCT
taxlaw-2859	52	60	and	and	CCONJ
taxlaw-2859	52	61	the	the	DET
taxlaw-2859	52	62	los	los	PROPN
taxlaw-2859	52	63	angeles	angeles	PROPN
taxlaw-2859	52	64	county	county	PROPN
taxlaw-2859	52	65	museum	museum	PROPN
taxlaw-2859	52	66	of	of	ADP
taxlaw-2859	52	67	art	art	PROPN
taxlaw-2859	52	68	’s	’s	PART
taxlaw-2859	52	69	pierre	pierre	NOUN
taxlaw-2859	52	70	huyghe	huyghe	PROPN
taxlaw-2859	52	71	show	show	NOUN
taxlaw-2859	52	72	by	by	ADP
taxlaw-2859	52	73	the	the	DET
taxlaw-2859	52	74	marian	marian	PROPN
taxlaw-2859	52	75	goodman	goodman	PROPN
taxlaw-2859	52	76	gallery	gallery	PROPN
taxlaw-2859	52	77	,	,	PUNCT
taxlaw-2859	52	78	which	which	PRON
taxlaw-2859	52	79	represents	represent	VERB
taxlaw-2859	52	80	mr	mr	PROPN
taxlaw-2859	52	81	.	.	PROPN
taxlaw-2859	52	82	huyghe	huyghe	PROPN
taxlaw-2859	52	83	)	)	PUNCT
taxlaw-2859	52	84	.	.	PUNCT
taxlaw-2859	53	1	12	12	NUM
taxlaw-2859	54	1	i	i	PRON
taxlaw-2859	54	2	d.	d.	PROPN
taxlaw-2859	54	3	13	13	NUM
taxlaw-2859	54	4	i	i	PRON
taxlaw-2859	54	5	d.	d.	PROPN
taxlaw-2859	54	6	2017	2017	NUM
taxlaw-2859	54	7	]	]	PUNCT
taxlaw-2859	54	8	gallery	gallery	NOUN
taxlaw-2859	54	9	-	-	PUNCT
taxlaw-2859	54	10	supported	support	VERB
taxlaw-2859	54	11	art	art	NOUN
taxlaw-2859	54	12	exhibitions	exhibition	NOUN
taxlaw-2859	54	13	71	71	NUM
taxlaw-2859	54	14	his	his	PRON
taxlaw-2859	54	15	work	work	NOUN
taxlaw-2859	54	16	how	how	SCONJ
taxlaw-2859	54	17	the	the	DET
taxlaw-2859	54	18	new	new	ADJ
taxlaw-2859	54	19	museum	museum	NOUN
taxlaw-2859	54	20	committed	commit	VERB
taxlaw-2859	54	21	suicide	suicide	NOUN
taxlaw-2859	54	22	with	with	ADP
taxlaw-2859	54	23	banality	banality	NOUN
taxlaw-2859	54	24	(	(	PUNCT
taxlaw-2859	54	25	2009	2009	NUM
taxlaw-2859	54	26	)	)	PUNCT
taxlaw-2859	54	27	.	.	PUNCT
taxlaw-2859	55	1	his	his	PRON
taxlaw-2859	55	2	cartoon	cartoon	NOUN
taxlaw-2859	55	3	,	,	PUNCT
taxlaw-2859	55	4	which	which	PRON
taxlaw-2859	55	5	he	he	PRON
taxlaw-2859	55	6	bluntly	bluntly	ADV
taxlaw-2859	55	7	subtitled	subtitle	VERB
taxlaw-2859	55	8	,	,	PUNCT
taxlaw-2859	55	9	“	"	PUNCT
taxlaw-2859	55	10	how	how	SCONJ
taxlaw-2859	55	11	to	to	PART
taxlaw-2859	55	12	use	use	VERB
taxlaw-2859	55	13	a	a	DET
taxlaw-2859	55	14	non	non	ADJ
taxlaw-2859	55	15	-	-	ADJ
taxlaw-2859	55	16	profit	profit	ADJ
taxlaw-2859	55	17	museum	museum	NOUN
taxlaw-2859	55	18	to	to	PART
taxlaw-2859	55	19	elevate	elevate	VERB
taxlaw-2859	55	20	your	your	PRON
taxlaw-2859	55	21	social	social	ADJ
taxlaw-2859	55	22	status	status	NOUN
taxlaw-2859	55	23	and	and	CCONJ
taxlaw-2859	55	24	raise	raise	VERB
taxlaw-2859	55	25	market	market	NOUN
taxlaw-2859	55	26	values	value	NOUN
taxlaw-2859	55	27	,	,	PUNCT
taxlaw-2859	55	28	”	"	PUNCT
taxlaw-2859	55	29	likened	liken	VERB
taxlaw-2859	55	30	the	the	DET
taxlaw-2859	55	31	subject	subject	ADJ
taxlaw-2859	55	32	art	art	NOUN
taxlaw-2859	55	33	institution	institution	NOUN
taxlaw-2859	55	34	to	to	ADP
taxlaw-2859	55	35	a	a	DET
taxlaw-2859	55	36	showroom.14	showroom.14	PROPN
taxlaw-2859	55	37	powhida	powhida	PROPN
taxlaw-2859	55	38	’s	’s	PART
taxlaw-2859	55	39	analogy	analogy	NOUN
taxlaw-2859	55	40	underscores	underscore	VERB
taxlaw-2859	55	41	the	the	DET
taxlaw-2859	55	42	important	important	ADJ
taxlaw-2859	55	43	legal	legal	ADJ
taxlaw-2859	55	44	question	question	NOUN
taxlaw-2859	55	45	as	as	ADP
taxlaw-2859	55	46	to	to	ADP
taxlaw-2859	55	47	whether	whether	SCONJ
taxlaw-2859	55	48	exemption	exemption	NOUN
taxlaw-2859	55	49	from	from	ADP
taxlaw-2859	55	50	federal	federal	ADJ
taxlaw-2859	55	51	income	income	NOUN
taxlaw-2859	55	52	tax	tax	NOUN
taxlaw-2859	55	53	is	be	AUX
taxlaw-2859	55	54	appropriately	appropriately	ADV
taxlaw-2859	55	55	granted	grant	VERB
taxlaw-2859	55	56	to	to	ADP
taxlaw-2859	55	57	nonprofit	nonprofit	ADJ
taxlaw-2859	55	58	art	art	NOUN
taxlaw-2859	55	59	institutions	institution	NOUN
taxlaw-2859	55	60	,	,	PUNCT
taxlaw-2859	55	61	whose	whose	DET
taxlaw-2859	55	62	marquee	marquee	NOUN
taxlaw-2859	55	63	programming	programming	NOUN
taxlaw-2859	55	64	seems	seem	VERB
taxlaw-2859	55	65	to	to	PART
taxlaw-2859	55	66	be	be	AUX
taxlaw-2859	55	67	increasingly	increasingly	ADV
taxlaw-2859	55	68	in	in	ADP
taxlaw-2859	55	69	furtherance	furtherance	NOUN
taxlaw-2859	55	70	of	of	ADP
taxlaw-2859	55	71	select	select	ADJ
taxlaw-2859	55	72	commercial	commercial	ADJ
taxlaw-2859	55	73	,	,	PUNCT
taxlaw-2859	55	74	nonexempt	nonexempt	NOUN
taxlaw-2859	55	75	galleries	gallery	NOUN
taxlaw-2859	55	76	’	'	PUNCT
taxlaw-2859	55	77	interest	interest	NOUN
taxlaw-2859	55	78	.	.	PUNCT
taxlaw-2859	56	1	this	this	DET
taxlaw-2859	56	2	inquiry	inquiry	NOUN
taxlaw-2859	56	3	echoes	echo	VERB
taxlaw-2859	56	4	similar	similar	ADJ
taxlaw-2859	56	5	questions	question	NOUN
taxlaw-2859	56	6	raised	raise	VERB
taxlaw-2859	56	7	with	with	ADP
taxlaw-2859	56	8	respect	respect	NOUN
taxlaw-2859	56	9	to	to	ADP
taxlaw-2859	56	10	the	the	DET
taxlaw-2859	56	11	for	for	ADP
taxlaw-2859	56	12	-	-	PUNCT
taxlaw-2859	56	13	profit	profit	NOUN
taxlaw-2859	56	14	activities	activity	NOUN
taxlaw-2859	56	15	of	of	ADP
taxlaw-2859	56	16	nonprofit	nonprofit	ADJ
taxlaw-2859	56	17	museums	museum	NOUN
taxlaw-2859	56	18	and	and	CCONJ
taxlaw-2859	56	19	art	art	NOUN
taxlaw-2859	56	20	organizations15	organizations15	NOUN
taxlaw-2859	56	21	and	and	CCONJ
taxlaw-2859	56	22	in	in	ADP
taxlaw-2859	56	23	other	other	ADJ
taxlaw-2859	56	24	areas	area	NOUN
taxlaw-2859	56	25	of	of	ADP
taxlaw-2859	56	26	the	the	DET
taxlaw-2859	56	27	fine	fine	ADJ
taxlaw-2859	56	28	arts,16	arts,16	NOUN
taxlaw-2859	56	29	as	as	ADV
taxlaw-2859	56	30	well	well	ADV
taxlaw-2859	56	31	as	as	ADP
taxlaw-2859	56	32	in	in	ADP
taxlaw-2859	56	33	other	other	ADJ
taxlaw-2859	56	34	industries.17	industries.17	NOUN
taxlaw-2859	56	35	however	however	ADV
taxlaw-2859	56	36	,	,	PUNCT
taxlaw-2859	56	37	the	the	DET
taxlaw-2859	56	38	practice	practice	NOUN
taxlaw-2859	56	39	of	of	ADP
taxlaw-2859	56	40	galleries	gallery	NOUN
taxlaw-2859	56	41	funding	fund	VERB
taxlaw-2859	56	42	art	art	NOUN
taxlaw-2859	56	43	exhibitions	exhibition	NOUN
taxlaw-2859	56	44	at	at	ADP
taxlaw-2859	56	45	nonprofit	nonprofit	ADJ
taxlaw-2859	56	46	art	art	NOUN
taxlaw-2859	56	47	organizations	organization	NOUN
taxlaw-2859	56	48	has	have	AUX
taxlaw-2859	56	49	not	not	PART
taxlaw-2859	56	50	been	be	AUX
taxlaw-2859	56	51	previously	previously	ADV
taxlaw-2859	56	52	examined	examine	VERB
taxlaw-2859	56	53	in	in	ADP
taxlaw-2859	56	54	legal	legal	ADJ
taxlaw-2859	56	55	scholarship	scholarship	NOUN
taxlaw-2859	56	56	.	.	PUNCT
taxlaw-2859	57	1	this	this	DET
taxlaw-2859	57	2	article	article	NOUN
taxlaw-2859	57	3	examines	examine	VERB
taxlaw-2859	57	4	galleries	gallery	NOUN
taxlaw-2859	57	5	’	'	PUNCT
taxlaw-2859	57	6	practice	practice	NOUN
taxlaw-2859	57	7	of	of	ADP
taxlaw-2859	57	8	financially	financially	ADV
taxlaw-2859	57	9	supporting	support	VERB
taxlaw-2859	57	10	art	art	NOUN
taxlaw-2859	57	11	exhibitions	exhibition	NOUN
taxlaw-2859	57	12	presented	present	VERB
taxlaw-2859	57	13	by	by	ADP
taxlaw-2859	57	14	nonprofit	nonprofit	ADJ
taxlaw-2859	57	15	art	art	NOUN
taxlaw-2859	57	16	institutions	institution	NOUN
taxlaw-2859	57	17	,	,	PUNCT
taxlaw-2859	57	18	in	in	ADP
taxlaw-2859	57	19	light	light	NOUN
taxlaw-2859	57	20	of	of	ADP
taxlaw-2859	57	21	the	the	DET
taxlaw-2859	57	22	requirement	requirement	NOUN
taxlaw-2859	57	23	imposed	impose	VERB
taxlaw-2859	57	24	upon	upon	SCONJ
taxlaw-2859	57	25	charitable	charitable	ADJ
taxlaw-2859	57	26	organizations	organization	NOUN
taxlaw-2859	57	27	by	by	ADP
taxlaw-2859	57	28	the	the	DET
taxlaw-2859	57	29	united	united	PROPN
taxlaw-2859	57	30	states	states	PROPN
taxlaw-2859	57	31	internal	internal	PROPN
taxlaw-2859	57	32	revenue	revenue	NOUN
taxlaw-2859	57	33	code	code	NOUN
taxlaw-2859	57	34	to	to	ADP
taxlaw-2859	57	35	“	"	PUNCT
taxlaw-2859	57	36	exclusively	exclusively	ADV
taxlaw-2859	57	37	”	"	PUNCT
taxlaw-2859	57	38	conduct	conduct	NOUN
taxlaw-2859	57	39	activities	activity	NOUN
taxlaw-2859	57	40	that	that	PRON
taxlaw-2859	57	41	advance	advance	VERB
taxlaw-2859	57	42	a	a	DET
taxlaw-2859	57	43	public	public	ADJ
taxlaw-2859	57	44	interest	interest	NOUN
taxlaw-2859	57	45	.	.	PUNCT
taxlaw-2859	58	1	18	18	NUM
taxlaw-2859	58	2	board	board	NOUN
taxlaw-2859	58	3	members	member	NOUN
taxlaw-2859	58	4	of	of	ADP
taxlaw-2859	58	5	nonprofit	nonprofit	ADJ
taxlaw-2859	58	6	art	art	NOUN
taxlaw-2859	58	7	organizations	organization	NOUN
taxlaw-2859	58	8	have	have	VERB
taxlaw-2859	58	9	fiduciary	fiduciary	ADJ
taxlaw-2859	58	10	duties	duty	NOUN
taxlaw-2859	58	11	that	that	PRON
taxlaw-2859	58	12	require	require	VERB
taxlaw-2859	58	13	fidelity	fidelity	NOUN
taxlaw-2859	58	14	to	to	ADP
taxlaw-2859	58	15	the	the	DET
taxlaw-2859	58	16	organizational	organizational	ADJ
taxlaw-2859	58	17	mission	mission	NOUN
taxlaw-2859	58	18	,	,	PUNCT
taxlaw-2859	58	19	but	but	CCONJ
taxlaw-2859	58	20	courts	court	NOUN
taxlaw-2859	58	21	’	'	PUNCT
taxlaw-2859	58	22	deferential	deferential	ADJ
taxlaw-2859	58	23	position	position	NOUN
taxlaw-2859	58	24	results	result	NOUN
taxlaw-2859	58	25	in	in	ADP
taxlaw-2859	58	26	tax	tax	NOUN
taxlaw-2859	58	27	rules	rule	NOUN
taxlaw-2859	58	28	being	be	AUX
taxlaw-2859	58	29	more	more	ADV
taxlaw-2859	58	30	restrictive	restrictive	ADJ
taxlaw-2859	58	31	in	in	ADP
taxlaw-2859	58	32	practice	practice	NOUN
taxlaw-2859	58	33	.	.	PUNCT
taxlaw-2859	59	1	19	19	NUM
taxlaw-2859	59	2	14	14	NUM
taxlaw-2859	59	3	william	william	PROPN
taxlaw-2859	59	4	powhida	powhida	PROPN
taxlaw-2859	59	5	,	,	PUNCT
taxlaw-2859	59	6	how	how	SCONJ
taxlaw-2859	59	7	the	the	DET
taxlaw-2859	59	8	new	new	ADJ
taxlaw-2859	59	9	museum	museum	NOUN
taxlaw-2859	59	10	committed	commit	VERB
taxlaw-2859	59	11	suicide	suicide	NOUN
taxlaw-2859	59	12	with	with	ADP
taxlaw-2859	59	13	banality	banality	NOUN
taxlaw-2859	59	14	,	,	PUNCT
taxlaw-2859	59	15	brooklyn	brooklyn	PROPN
taxlaw-2859	59	16	rail	rail	NOUN
taxlaw-2859	59	17	(	(	PUNCT
taxlaw-2859	59	18	nov	nov	PROPN
taxlaw-2859	59	19	.	.	PROPN
taxlaw-2859	59	20	2009	2009	NUM
taxlaw-2859	59	21	)	)	PUNCT
taxlaw-2859	59	22	,	,	PUNCT
taxlaw-2859	59	23	http://www.brooklynrail.org/2009/11/	http://www.brooklynrail.org/2009/11/	PROPN
taxlaw-2859	59	24	[	[	X
taxlaw-2859	59	25	perma.cc/er7a-s6l7	perma.cc/er7a-s6l7	NOUN
taxlaw-2859	59	26	]	]	PUNCT
taxlaw-2859	59	27	.	.	PUNCT
taxlaw-2859	60	1	15	15	NUM
taxlaw-2859	60	2	see	see	VERB
taxlaw-2859	60	3	,	,	PUNCT
taxlaw-2859	60	4	e.g.	e.g.	ADV
taxlaw-2859	60	5	,	,	PUNCT
taxlaw-2859	60	6	leila	leila	PROPN
taxlaw-2859	60	7	john	john	PROPN
taxlaw-2859	60	8	,	,	PUNCT
taxlaw-2859	60	9	museums	museum	NOUN
taxlaw-2859	60	10	and	and	CCONJ
taxlaw-2859	60	11	the	the	DET
taxlaw-2859	60	12	tax	tax	NOUN
taxlaw-2859	60	13	collector	collector	NOUN
taxlaw-2859	60	14	:	:	PUNCT
taxlaw-2859	60	15	the	the	DET
taxlaw-2859	60	16	tax	tax	NOUN
taxlaw-2859	60	17	treatment	treatment	NOUN
taxlaw-2859	60	18	of	of	ADP
taxlaw-2859	60	19	museums	museum	NOUN
taxlaw-2859	60	20	at	at	ADP
taxlaw-2859	60	21	the	the	DET
taxlaw-2859	60	22	federal	federal	ADJ
taxlaw-2859	60	23	,	,	PUNCT
taxlaw-2859	60	24	state	state	NOUN
taxlaw-2859	60	25	,	,	PUNCT
taxlaw-2859	60	26	and	and	CCONJ
taxlaw-2859	60	27	local	local	ADJ
taxlaw-2859	60	28	level	level	NOUN
taxlaw-2859	60	29	,	,	PUNCT
taxlaw-2859	60	30	15	15	NUM
taxlaw-2859	60	31	u.	u.	PROPN
taxlaw-2859	60	32	pa	pa	PROPN
taxlaw-2859	60	33	.	.	PUNCT
taxlaw-2859	61	1	j.	j.	PROPN
taxlaw-2859	61	2	bus	bus	PROPN
taxlaw-2859	61	3	.	.	PUNCT
taxlaw-2859	62	1	l.	l.	PROPN
taxlaw-2859	62	2	877	877	NUM
taxlaw-2859	62	3	(	(	PUNCT
taxlaw-2859	62	4	2013	2013	NUM
taxlaw-2859	62	5	)	)	PUNCT
taxlaw-2859	62	6	;	;	PUNCT
taxlaw-2859	62	7	elizabeth	elizabeth	PROPN
taxlaw-2859	62	8	bildner	bildner	PROPN
taxlaw-2859	62	9	,	,	PUNCT
taxlaw-2859	62	10	conflicting	conflicting	ADJ
taxlaw-2859	62	11	ethics	ethic	NOUN
taxlaw-2859	62	12	:	:	PUNCT
taxlaw-2859	62	13	a	a	DET
taxlaw-2859	62	14	case	case	NOUN
taxlaw-2859	62	15	study	study	NOUN
taxlaw-2859	62	16	of	of	ADP
taxlaw-2859	62	17	new	new	PROPN
taxlaw-2859	62	18	museum	museum	PROPN
taxlaw-2859	62	19	’s	’s	PART
taxlaw-2859	62	20	exhibit	exhibit	NOUN
taxlaw-2859	62	21	“	"	PUNCT
taxlaw-2859	62	22	skin	skin	NOUN
taxlaw-2859	62	23	fruit	fruit	NOUN
taxlaw-2859	62	24	:	:	PUNCT
taxlaw-2859	62	25	selections	selection	NOUN
taxlaw-2859	62	26	from	from	ADP
taxlaw-2859	62	27	the	the	DET
taxlaw-2859	62	28	dakis	daki	NOUN
taxlaw-2859	62	29	joannou	joannou	PROPN
taxlaw-2859	62	30	collection	collection	NOUN
taxlaw-2859	62	31	,	,	PUNCT
taxlaw-2859	62	32	”	"	PUNCT
taxlaw-2859	62	33	21	21	NUM
taxlaw-2859	62	34	nysba	nysba	NOUN
taxlaw-2859	62	35	entertainment	entertainment	NOUN
taxlaw-2859	62	36	,	,	PUNCT
taxlaw-2859	62	37	arts	art	NOUN
taxlaw-2859	62	38	&	&	CCONJ
taxlaw-2859	62	39	sports	sports	PROPN
taxlaw-2859	62	40	l.	l.	PROPN
taxlaw-2859	62	41	j.	j.	PROPN
taxlaw-2859	62	42	100	100	NUM
taxlaw-2859	62	43	(	(	PUNCT
taxlaw-2859	62	44	2010	2010	NUM
taxlaw-2859	62	45	)	)	PUNCT
taxlaw-2859	62	46	;	;	PUNCT
taxlaw-2859	62	47	andras	andras	PROPN
taxlaw-2859	62	48	kosaras	kosaras	PROPN
taxlaw-2859	62	49	,	,	PUNCT
taxlaw-2859	62	50	note	note	NOUN
taxlaw-2859	62	51	:	:	PUNCT
taxlaw-2859	62	52	federal	federal	ADJ
taxlaw-2859	62	53	income	income	NOUN
taxlaw-2859	62	54	and	and	CCONJ
taxlaw-2859	62	55	state	state	NOUN
taxlaw-2859	62	56	property	property	NOUN
taxlaw-2859	62	57	tax	tax	NOUN
taxlaw-2859	62	58	exemption	exemption	NOUN
taxlaw-2859	62	59	of	of	ADP
taxlaw-2859	62	60	commercialized	commercialize	VERB
taxlaw-2859	62	61	nonprofits	nonprofit	NOUN
taxlaw-2859	62	62	:	:	PUNCT
taxlaw-2859	62	63	should	should	AUX
taxlaw-2859	62	64	profit	profit	VERB
taxlaw-2859	62	65	-	-	PUNCT
taxlaw-2859	62	66	seeking	seek	VERB
taxlaw-2859	62	67	art	art	NOUN
taxlaw-2859	62	68	museums	museum	NOUN
taxlaw-2859	62	69	be	be	AUX
taxlaw-2859	62	70	tax	tax	NOUN
taxlaw-2859	62	71	exempt	exempt	ADJ
taxlaw-2859	62	72	?	?	PUNCT
taxlaw-2859	62	73	,	,	PUNCT
taxlaw-2859	62	74	35	35	NUM
taxlaw-2859	62	75	new	new	ADJ
taxlaw-2859	62	76	eng	eng	PROPN
taxlaw-2859	62	77	.	.	PUNCT
taxlaw-2859	62	78	l.	l.	PROPN
taxlaw-2859	62	79	rev	rev	PROPN
taxlaw-2859	62	80	.	.	PROPN
taxlaw-2859	62	81	115	115	NUM
taxlaw-2859	62	82	(	(	PUNCT
taxlaw-2859	62	83	fall	fall	NOUN
taxlaw-2859	62	84	2000	2000	NUM
taxlaw-2859	62	85	)	)	PUNCT
taxlaw-2859	62	86	;	;	PUNCT
taxlaw-2859	62	87	carolyn	carolyn	PROPN
taxlaw-2859	62	88	c.	c.	PROPN
taxlaw-2859	62	89	clark	clark	PROPN
taxlaw-2859	62	90	and	and	CCONJ
taxlaw-2859	62	91	john	john	PROPN
taxlaw-2859	62	92	sare	sare	PROPN
taxlaw-2859	62	93	,	,	PUNCT
taxlaw-2859	62	94	income	income	NOUN
taxlaw-2859	62	95	-	-	PUNCT
taxlaw-2859	62	96	producing	produce	VERB
taxlaw-2859	62	97	activities	activity	NOUN
taxlaw-2859	62	98	of	of	ADP
taxlaw-2859	62	99	us	us	PROPN
taxlaw-2859	62	100	museums	museum	NOUN
taxlaw-2859	62	101	:	:	PUNCT
taxlaw-2859	62	102	where	where	SCONJ
taxlaw-2859	62	103	does	do	AUX
taxlaw-2859	62	104	charity	charity	NOUN
taxlaw-2859	62	105	stop	stop	VERB
taxlaw-2859	62	106	and	and	CCONJ
taxlaw-2859	62	107	commerce	commerce	NOUN
taxlaw-2859	62	108	begin	begin	VERB
taxlaw-2859	62	109	?	?	PUNCT
taxlaw-2859	62	110	,	,	PUNCT
taxlaw-2859	62	111	21	21	NUM
taxlaw-2859	62	112	int’l	int’l	NUM
taxlaw-2859	62	113	legal	legal	ADJ
taxlaw-2859	62	114	prac	prac	NOUN
taxlaw-2859	62	115	.	.	PROPN
taxlaw-2859	63	1	82	82	NUM
taxlaw-2859	63	2	(	(	PUNCT
taxlaw-2859	63	3	1996	1996	NUM
taxlaw-2859	63	4	)	)	PUNCT
taxlaw-2859	63	5	;	;	PUNCT
taxlaw-2859	64	1	peter	peter	PROPN
taxlaw-2859	64	2	a.	a.	PROPN
taxlaw-2859	64	3	levitan	levitan	PROPN
taxlaw-2859	64	4	,	,	PUNCT
taxlaw-2859	64	5	serving	serve	VERB
taxlaw-2859	64	6	god	god	PROPN
taxlaw-2859	64	7	and	and	CCONJ
taxlaw-2859	64	8	mammon	mammon	ADJ
taxlaw-2859	64	9	:	:	PUNCT
taxlaw-2859	64	10	financing	finance	VERB
taxlaw-2859	64	11	alternatives	alternative	NOUN
taxlaw-2859	64	12	for	for	ADP
taxlaw-2859	64	13	nonprofit	nonprofit	ADJ
taxlaw-2859	64	14	cultural	cultural	ADJ
taxlaw-2859	64	15	enterprises	enterprise	NOUN
taxlaw-2859	64	16	,	,	PUNCT
taxlaw-2859	64	17	8	8	NUM
taxlaw-2859	64	18	colum	colum	NOUN
taxlaw-2859	64	19	.	.	PUNCT
taxlaw-2859	65	1	j.l	j.l	PROPN
taxlaw-2859	65	2	.	.	PROPN
taxlaw-2859	65	3	&	&	CCONJ
taxlaw-2859	65	4	arts	arts	PROPN
taxlaw-2859	65	5	403	403	NUM
taxlaw-2859	65	6	(	(	PUNCT
taxlaw-2859	65	7	1983	1983	NUM
taxlaw-2859	65	8	-	-	SYM
taxlaw-2859	65	9	1984	1984	NUM
taxlaw-2859	65	10	)	)	PUNCT
taxlaw-2859	65	11	.	.	PUNCT
taxlaw-2859	66	1	16	16	NUM
taxlaw-2859	66	2	see	see	VERB
taxlaw-2859	66	3	,	,	PUNCT
taxlaw-2859	66	4	e.g.	e.g.	ADV
taxlaw-2859	66	5	,	,	PUNCT
taxlaw-2859	66	6	miranda	miranda	PROPN
taxlaw-2859	66	7	perry	perry	PROPN
taxlaw-2859	66	8	fleischer	fleischer	PROPN
taxlaw-2859	66	9	,	,	PUNCT
taxlaw-2859	66	10	how	how	SCONJ
taxlaw-2859	66	11	is	be	AUX
taxlaw-2859	66	12	the	the	DET
taxlaw-2859	66	13	opera	opera	NOUN
taxlaw-2859	66	14	like	like	ADP
taxlaw-2859	66	15	a	a	DET
taxlaw-2859	66	16	soup	soup	NOUN
taxlaw-2859	66	17	kitchen	kitchen	NOUN
taxlaw-2859	66	18	?	?	PUNCT
taxlaw-2859	66	19	,	,	PUNCT
taxlaw-2859	66	20	in	in	ADP
taxlaw-2859	66	21	the	the	DET
taxlaw-2859	66	22	philosophical	philosophical	ADJ
taxlaw-2859	66	23	foundations	foundation	NOUN
taxlaw-2859	66	24	of	of	ADP
taxlaw-2859	66	25	tax	tax	NOUN
taxlaw-2859	66	26	law	law	NOUN
taxlaw-2859	66	27	(	(	PUNCT
taxlaw-2859	66	28	monica	monica	PROPN
taxlaw-2859	66	29	bhandari	bhandari	PROPN
taxlaw-2859	66	30	ed	ed	PROPN
taxlaw-2859	66	31	.	.	PROPN
taxlaw-2859	66	32	,	,	PUNCT
taxlaw-2859	66	33	2016	2016	NUM
taxlaw-2859	66	34	)	)	PUNCT
taxlaw-2859	66	35	;	;	PUNCT
taxlaw-2859	66	36	leia	leia	PROPN
taxlaw-2859	66	37	lefay	lefay	PROPN
taxlaw-2859	66	38	,	,	PUNCT
taxlaw-2859	66	39	one	one	NUM
taxlaw-2859	66	40	singular	singular	ADJ
taxlaw-2859	66	41	sensation	sensation	NOUN
taxlaw-2859	66	42	:	:	PUNCT
taxlaw-2859	66	43	the	the	DET
taxlaw-2859	66	44	rise	rise	NOUN
taxlaw-2859	66	45	of	of	ADP
taxlaw-2859	66	46	enhancement	enhancement	NOUN
taxlaw-2859	66	47	deals	deal	NOUN
taxlaw-2859	66	48	between	between	ADP
taxlaw-2859	66	49	nonprofit	nonprofit	ADJ
taxlaw-2859	66	50	theatres	theatre	NOUN
taxlaw-2859	66	51	and	and	CCONJ
taxlaw-2859	66	52	commercial	commercial	ADJ
taxlaw-2859	66	53	producers	producer	NOUN
taxlaw-2859	66	54	,	,	PUNCT
taxlaw-2859	66	55	21	21	NUM
taxlaw-2859	66	56	nysba	nysba	NOUN
taxlaw-2859	66	57	entertainment	entertainment	NOUN
taxlaw-2859	66	58	,	,	PUNCT
taxlaw-2859	66	59	arts	art	NOUN
taxlaw-2859	66	60	and	and	CCONJ
taxlaw-2859	66	61	sports	sport	NOUN
taxlaw-2859	66	62	l.	l.	PROPN
taxlaw-2859	66	63	j.	j.	PROPN
taxlaw-2859	66	64	88	88	NUM
taxlaw-2859	66	65	(	(	PUNCT
taxlaw-2859	66	66	2010	2010	NUM
taxlaw-2859	66	67	)	)	PUNCT
taxlaw-2859	66	68	;	;	PUNCT
taxlaw-2859	66	69	carolyn	carolyn	NOUN
taxlaw-2859	66	70	casselman	casselman	NOUN
taxlaw-2859	66	71	,	,	PUNCT
taxlaw-2859	66	72	waltzing	waltz	VERB
taxlaw-2859	66	73	with	with	ADP
taxlaw-2859	66	74	the	the	DET
taxlaw-2859	66	75	muse	muse	NOUN
taxlaw-2859	66	76	or	or	CCONJ
taxlaw-2859	66	77	dancing	dance	VERB
taxlaw-2859	66	78	with	with	ADP
taxlaw-2859	66	79	the	the	DET
taxlaw-2859	66	80	devil	devil	NOUN
taxlaw-2859	66	81	:	:	PUNCT
taxlaw-2859	66	82	enhancement	enhancement	NOUN
taxlaw-2859	66	83	deals	deal	NOUN
taxlaw-2859	66	84	between	between	ADP
taxlaw-2859	66	85	nonprofit	nonprofit	ADJ
taxlaw-2859	66	86	theaters	theater	NOUN
taxlaw-2859	66	87	and	and	CCONJ
taxlaw-2859	66	88	commercial	commercial	ADJ
taxlaw-2859	66	89	producers	producer	NOUN
taxlaw-2859	66	90	,	,	PUNCT
taxlaw-2859	66	91	27	27	NUM
taxlaw-2859	66	92	colum	colum	NOUN
taxlaw-2859	66	93	.	.	PUNCT
taxlaw-2859	67	1	j.l	j.l	PROPN
taxlaw-2859	67	2	.	.	PROPN
taxlaw-2859	67	3	&	&	CCONJ
taxlaw-2859	67	4	arts	arts	PROPN
taxlaw-2859	67	5	323	323	NUM
taxlaw-2859	67	6	(	(	PUNCT
taxlaw-2859	67	7	2004	2004	NUM
taxlaw-2859	67	8	)	)	PUNCT
taxlaw-2859	67	9	.	.	PUNCT
taxlaw-2859	68	1	17	17	NUM
taxlaw-2859	68	2	see	see	VERB
taxlaw-2859	68	3	,	,	PUNCT
taxlaw-2859	68	4	e.g.	e.g.	ADV
taxlaw-2859	68	5	,	,	PUNCT
taxlaw-2859	68	6	lloyd	lloyd	PROPN
taxlaw-2859	68	7	hitoshi	hitoshi	PROPN
taxlaw-2859	68	8	mayer	mayer	PROPN
taxlaw-2859	68	9	and	and	CCONJ
taxlaw-2859	68	10	joseph	joseph	PROPN
taxlaw-2859	68	11	r.	r.	PROPN
taxlaw-2859	68	12	ganahl	ganahl	PROPN
taxlaw-2859	68	13	,	,	PUNCT
taxlaw-2859	68	14	taxing	tax	VERB
taxlaw-2859	68	15	social	social	ADJ
taxlaw-2859	68	16	enterprise	enterprise	NOUN
taxlaw-2859	68	17	,	,	PUNCT
taxlaw-2859	68	18	66	66	NUM
taxlaw-2859	68	19	stan	stan	PROPN
taxlaw-2859	68	20	.	.	PUNCT
taxlaw-2859	69	1	l.	l.	PROPN
taxlaw-2859	69	2	rev	rev	PROPN
taxlaw-2859	69	3	.	.	PROPN
taxlaw-2859	69	4	387	387	NUM
taxlaw-2859	69	5	(	(	PUNCT
taxlaw-2859	69	6	2014	2014	NUM
taxlaw-2859	69	7	)	)	PUNCT
taxlaw-2859	69	8	;	;	PUNCT
taxlaw-2859	69	9	peter	peter	PROPN
taxlaw-2859	69	10	molk	molk	PROPN
taxlaw-2859	69	11	,	,	PUNCT
taxlaw-2859	69	12	reforming	reform	VERB
taxlaw-2859	69	13	nonprofit	nonprofit	ADJ
taxlaw-2859	69	14	exemption	exemption	NOUN
taxlaw-2859	69	15	requirements	requirement	NOUN
taxlaw-2859	69	16	,	,	PUNCT
taxlaw-2859	69	17	27	27	NUM
taxlaw-2859	69	18	fordham	fordham	PROPN
taxlaw-2859	69	19	j.	j.	PROPN
taxlaw-2859	69	20	corp	corp	PROPN
taxlaw-2859	69	21	.	.	PROPN
taxlaw-2859	69	22	&	&	CCONJ
taxlaw-2859	69	23	fin	fin	PROPN
taxlaw-2859	69	24	.	.	PUNCT
taxlaw-2859	70	1	l.	l.	PROPN
taxlaw-2859	70	2	475	475	NUM
taxlaw-2859	70	3	(	(	PUNCT
taxlaw-2859	70	4	2012	2012	NUM
taxlaw-2859	70	5	)	)	PUNCT
taxlaw-2859	70	6	;	;	PUNCT
taxlaw-2859	70	7	lloyd	lloyd	PROPN
taxlaw-2859	70	8	hitoshi	hitoshi	PROPN
taxlaw-2859	70	9	mayer	mayer	PROPN
taxlaw-2859	70	10	,	,	PUNCT
taxlaw-2859	70	11	the	the	DET
taxlaw-2859	70	12	“	"	PUNCT
taxlaw-2859	70	13	independent	independent	ADJ
taxlaw-2859	70	14	”	"	PUNCT
taxlaw-2859	70	15	sector	sector	NOUN
taxlaw-2859	70	16	:	:	PUNCT
taxlaw-2859	70	17	fee	fee	NOUN
taxlaw-2859	70	18	-	-	PUNCT
taxlaw-2859	70	19	for	for	ADP
taxlaw-2859	70	20	-	-	PUNCT
taxlaw-2859	70	21	service	service	NOUN
taxlaw-2859	70	22	charity	charity	NOUN
taxlaw-2859	70	23	and	and	CCONJ
taxlaw-2859	70	24	the	the	DET
taxlaw-2859	70	25	limits	limit	NOUN
taxlaw-2859	70	26	of	of	ADP
taxlaw-2859	70	27	autonomy	autonomy	NOUN
taxlaw-2859	70	28	,	,	PUNCT
taxlaw-2859	70	29	65	65	NUM
taxlaw-2859	70	30	vand	vand	NOUN
taxlaw-2859	70	31	.	.	PUNCT
taxlaw-2859	71	1	l.	l.	PROPN
taxlaw-2859	71	2	rev	rev	PROPN
taxlaw-2859	71	3	.	.	PROPN
taxlaw-2859	71	4	51	51	NUM
taxlaw-2859	71	5	(	(	PUNCT
taxlaw-2859	71	6	2012	2012	NUM
taxlaw-2859	71	7	)	)	PUNCT
taxlaw-2859	71	8	;	;	PUNCT
taxlaw-2859	71	9	john	john	PROPN
taxlaw-2859	71	10	d.	d.	PROPN
taxlaw-2859	71	11	colombo	colombo	PROPN
taxlaw-2859	71	12	,	,	PUNCT
taxlaw-2859	71	13	article	article	NOUN
taxlaw-2859	71	14	:	:	PUNCT
taxlaw-2859	71	15	the	the	DET
taxlaw-2859	71	16	ncaa	ncaa	PROPN
taxlaw-2859	71	17	,	,	PUNCT
taxlaw-2859	71	18	tax	tax	NOUN
taxlaw-2859	71	19	exemption	exemption	NOUN
taxlaw-2859	71	20	,	,	PUNCT
taxlaw-2859	71	21	and	and	CCONJ
taxlaw-2859	71	22	college	college	NOUN
taxlaw-2859	71	23	athletics	athletic	NOUN
taxlaw-2859	71	24	,	,	PUNCT
taxlaw-2859	71	25	2010	2010	NUM
taxlaw-2859	71	26	u	u	NOUN
taxlaw-2859	71	27	ill	ill	PROPN
taxlaw-2859	71	28	.	.	PUNCT
taxlaw-2859	72	1	l.	l.	PROPN
taxlaw-2859	72	2	rev	rev	PROPN
taxlaw-2859	72	3	.	.	PROPN
taxlaw-2859	73	1	109	109	NUM
taxlaw-2859	73	2	(	(	PUNCT
taxlaw-2859	73	3	2010	2010	NUM
taxlaw-2859	73	4	)	)	PUNCT
taxlaw-2859	73	5	.	.	PUNCT
taxlaw-2859	74	1	18	18	NUM
taxlaw-2859	74	2	see	see	VERB
taxlaw-2859	74	3	part	part	NOUN
taxlaw-2859	74	4	iii.a	iii.a	NOUN
taxlaw-2859	74	5	,	,	PUNCT
taxlaw-2859	74	6	infra	infra	NOUN
taxlaw-2859	74	7	.	.	PUNCT
taxlaw-2859	75	1	19	19	NUM
taxlaw-2859	75	2	state	state	NOUN
taxlaw-2859	75	3	agency	agency	NOUN
taxlaw-2859	75	4	and	and	CCONJ
taxlaw-2859	75	5	nonprofit	nonprofit	ADJ
taxlaw-2859	75	6	corporation	corporation	NOUN
taxlaw-2859	75	7	laws	law	NOUN
taxlaw-2859	75	8	impose	impose	VERB
taxlaw-2859	75	9	certain	certain	ADJ
taxlaw-2859	75	10	duties	duty	NOUN
taxlaw-2859	75	11	,	,	PUNCT
taxlaw-2859	75	12	fiduciary	fiduciary	ADJ
taxlaw-2859	75	13	and	and	CCONJ
taxlaw-2859	75	14	otherwise	otherwise	ADV
taxlaw-2859	75	15	,	,	PUNCT
taxlaw-2859	75	16	upon	upon	SCONJ
taxlaw-2859	75	17	both	both	DET
taxlaw-2859	75	18	galleries	gallery	NOUN
taxlaw-2859	75	19	and	and	CCONJ
taxlaw-2859	75	20	art	art	NOUN
taxlaw-2859	75	21	museums	museum	NOUN
taxlaw-2859	75	22	that	that	PRON
taxlaw-2859	75	23	may	may	AUX
taxlaw-2859	75	24	affect	affect	VERB
taxlaw-2859	75	25	museums	museum	NOUN
taxlaw-2859	75	26	’	'	PUNCT
taxlaw-2859	75	27	ability	ability	NOUN
taxlaw-2859	75	28	to	to	PART
taxlaw-2859	75	29	accept	accept	VERB
taxlaw-2859	75	30	funding	funding	NOUN
taxlaw-2859	75	31	to	to	PART
taxlaw-2859	75	32	present	present	VERB
taxlaw-2859	75	33	an	an	DET
taxlaw-2859	75	34	exhibition	exhibition	NOUN
taxlaw-2859	75	35	.	.	PUNCT
taxlaw-2859	76	1	to	to	ADP
taxlaw-2859	76	2	the	the	DET
taxlaw-2859	76	3	extent	extent	NOUN
taxlaw-2859	76	4	that	that	SCONJ
taxlaw-2859	76	5	an	an	DET
taxlaw-2859	76	6	artist	artist	NOUN
taxlaw-2859	76	7	entrusts	entrust	VERB
taxlaw-2859	76	8	work	work	NOUN
taxlaw-2859	76	9	to	to	ADP
taxlaw-2859	76	10	the	the	DET
taxlaw-2859	76	11	gallery	gallery	NOUN
taxlaw-2859	76	12	through	through	ADP
taxlaw-2859	76	13	a	a	DET
taxlaw-2859	76	14	consignment	consignment	NOUN
taxlaw-2859	76	15	or	or	CCONJ
taxlaw-2859	76	16	more	more	ADV
taxlaw-2859	76	17	comprehensive	comprehensive	ADJ
taxlaw-2859	76	18	artistdealer	artistdealer	NOUN
taxlaw-2859	76	19	agreement	agreement	NOUN
taxlaw-2859	76	20	,	,	PUNCT
taxlaw-2859	76	21	the	the	DET
taxlaw-2859	76	22	gallery	gallery	NOUN
taxlaw-2859	76	23	becomes	become	VERB
taxlaw-2859	76	24	an	an	DET
taxlaw-2859	76	25	agent	agent	NOUN
taxlaw-2859	76	26	of	of	ADP
taxlaw-2859	76	27	the	the	DET
taxlaw-2859	76	28	artist	artist	NOUN
taxlaw-2859	76	29	.	.	PUNCT
taxlaw-2859	77	1	whether	whether	SCONJ
taxlaw-2859	77	2	an	an	DET
taxlaw-2859	77	3	art	art	NOUN
taxlaw-2859	77	4	organization	organization	NOUN
taxlaw-2859	77	5	is	be	AUX
taxlaw-2859	77	6	organized	organize	VERB
taxlaw-2859	77	7	as	as	ADP
taxlaw-2859	77	8	a	a	DET
taxlaw-2859	77	9	nonprofit	nonprofit	ADJ
taxlaw-2859	77	10	corporation	corporation	NOUN
taxlaw-2859	77	11	or	or	CCONJ
taxlaw-2859	77	12	a	a	DET
taxlaw-2859	77	13	trust	trust	NOUN
taxlaw-2859	77	14	,	,	PUNCT
taxlaw-2859	77	15	the	the	DET
taxlaw-2859	77	16	directors	director	NOUN
taxlaw-2859	77	17	and	and	CCONJ
taxlaw-2859	77	18	employees	employee	NOUN
taxlaw-2859	77	19	of	of	ADP
taxlaw-2859	77	20	such	such	ADJ
taxlaw-2859	77	21	art	art	NOUN
taxlaw-2859	77	22	organizations	organization	NOUN
taxlaw-2859	77	23	are	be	AUX
taxlaw-2859	77	24	also	also	ADV
taxlaw-2859	77	25	fiduciaries	fiduciary	NOUN
taxlaw-2859	77	26	to	to	ADP
taxlaw-2859	77	27	their	their	PRON
taxlaw-2859	77	28	organization	organization	NOUN
taxlaw-2859	77	29	,	,	PUNCT
taxlaw-2859	77	30	and	and	CCONJ
taxlaw-2859	77	31	can	can	AUX
taxlaw-2859	77	32	be	be	AUX
taxlaw-2859	77	33	sued	sue	VERB
taxlaw-2859	77	34	for	for	ADP
taxlaw-2859	77	35	their	their	PRON
taxlaw-2859	77	36	role	role	NOUN
taxlaw-2859	77	37	in	in	ADP
taxlaw-2859	77	38	activities	activity	NOUN
taxlaw-2859	77	39	that	that	PRON
taxlaw-2859	77	40	deviate	deviate	VERB
taxlaw-2859	77	41	from	from	ADP
taxlaw-2859	77	42	the	the	DET
taxlaw-2859	77	43	art	art	NOUN
taxlaw-2859	77	44	organization	organization	NOUN
taxlaw-2859	77	45	’s	’s	PART
taxlaw-2859	77	46	mission	mission	NOUN
taxlaw-2859	77	47	.	.	PUNCT
taxlaw-2859	78	1	see	see	AUX
taxlaw-2859	78	2	generally	generally	ADV
taxlaw-2859	78	3	sue	sue	VERB
taxlaw-2859	78	4	chen	chen	PROPN
taxlaw-2859	78	5	,	,	PUNCT
taxlaw-2859	78	6	art	art	NOUN
taxlaw-2859	78	7	deaccessions	deaccession	NOUN
taxlaw-2859	78	8	and	and	CCONJ
taxlaw-2859	78	9	the	the	DET
taxlaw-2859	78	10	limits	limit	NOUN
taxlaw-2859	78	11	of	of	ADP
taxlaw-2859	78	12	fiduciary	fiduciary	ADJ
taxlaw-2859	78	13	duty	duty	NOUN
taxlaw-2859	78	14	,	,	PUNCT
taxlaw-2859	78	15	14	14	NUM
taxlaw-2859	78	16	art	art	NOUN
taxlaw-2859	78	17	antiquity	antiquity	NOUN
taxlaw-2859	78	18	and	and	CCONJ
taxlaw-2859	78	19	law	law	NOUN
taxlaw-2859	78	20	103	103	NUM
taxlaw-2859	78	21	(	(	PUNCT
taxlaw-2859	78	22	analyzing	analyze	VERB
taxlaw-2859	78	23	fiduciary	fiduciary	ADJ
taxlaw-2859	78	24	duties	duty	NOUN
taxlaw-2859	78	25	of	of	ADP
taxlaw-2859	78	26	art	art	PROPN
taxlaw-2859	78	27	museum	museum	PROPN
taxlaw-2859	78	28	board	board	PROPN
taxlaw-2859	78	29	member	member	NOUN
taxlaw-2859	78	30	duties	duty	NOUN
taxlaw-2859	78	31	with	with	ADP
taxlaw-2859	78	32	respect	respect	NOUN
taxlaw-2859	78	33	to	to	AUX
taxlaw-2859	78	34	artwork	artwork	VERB
taxlaw-2859	78	35	deaccessioning	deaccession	VERB
taxlaw-2859	78	36	activities	activity	NOUN
taxlaw-2859	78	37	at	at	ADP
taxlaw-2859	78	38	museums	museum	NOUN
taxlaw-2859	78	39	)	)	PUNCT
taxlaw-2859	78	40	.	.	PUNCT
taxlaw-2859	79	1	museums	museum	NOUN
taxlaw-2859	79	2	and	and	CCONJ
taxlaw-2859	79	3	other	other	ADJ
taxlaw-2859	79	4	nonprofit	nonprofit	ADJ
taxlaw-2859	79	5	art	art	NOUN
taxlaw-2859	79	6	organizations	organization	NOUN
taxlaw-2859	79	7	,	,	PUNCT
taxlaw-2859	79	8	as	as	ADP
taxlaw-2859	79	9	charitable	charitable	ADJ
taxlaw-2859	79	10	organizations	organization	NOUN
taxlaw-2859	79	11	,	,	PUNCT
taxlaw-2859	79	12	have	have	VERB
taxlaw-2859	79	13	obligations	obligation	NOUN
taxlaw-2859	79	14	to	to	ADP
taxlaw-2859	79	15	the	the	DET
taxlaw-2859	79	16	public	public	NOUN
taxlaw-2859	79	17	as	as	ADP
taxlaw-2859	79	18	their	their	PRON
taxlaw-2859	79	19	beneficiaries	beneficiary	NOUN
taxlaw-2859	79	20	,	,	PUNCT
taxlaw-2859	79	21	and	and	CCONJ
taxlaw-2859	79	22	the	the	DET
taxlaw-2859	79	23	state	state	NOUN
taxlaw-2859	79	24	has	have	VERB
taxlaw-2859	79	25	the	the	DET
taxlaw-2859	79	26	power	power	NOUN
taxlaw-2859	79	27	to	to	PART
taxlaw-2859	79	28	enforce	enforce	VERB
taxlaw-2859	79	29	such	such	ADJ
taxlaw-2859	79	30	obligations	obligation	NOUN
taxlaw-2859	79	31	.	.	PUNCT
taxlaw-2859	80	1	leonard	leonard	PROPN
taxlaw-2859	80	2	duboff	duboff	PROPN
taxlaw-2859	80	3	,	,	PUNCT
taxlaw-2859	80	4	christy	christy	PROPN
taxlaw-2859	80	5	o.	o.	PROPN
taxlaw-2859	80	6	king	king	PROPN
taxlaw-2859	80	7	&	&	CCONJ
taxlaw-2859	80	8	sally	sally	PROPN
taxlaw-2859	80	9	holt	holt	PROPN
taxlaw-2859	80	10	caplan	caplan	PROPN
taxlaw-2859	80	11	,	,	PUNCT
taxlaw-2859	80	12	the	the	DET
taxlaw-2859	80	13	museum	museum	NOUN
taxlaw-2859	80	14	organization	organization	NOUN
taxlaw-2859	80	15	,	,	PUNCT
taxlaw-2859	80	16	2	2	NUM
taxlaw-2859	80	17	in	in	ADP
taxlaw-2859	80	18	the	the	DET
taxlaw-2859	80	19	deskbook	deskbook	NOUN
taxlaw-2859	80	20	of	of	ADP
taxlaw-2859	80	21	art	art	NOUN
taxlaw-2859	80	22	law	law	NOUN
taxlaw-2859	80	23	,	,	PUNCT
taxlaw-2859	80	24	t-21	t-21	PROPN
taxlaw-2859	80	25	(	(	PUNCT
taxlaw-2859	80	26	1997	1997	NUM
taxlaw-2859	80	27	)	)	PUNCT
taxlaw-2859	80	28	.	.	PUNCT
taxlaw-2859	81	1	in	in	ADP
taxlaw-2859	81	2	each	each	DET
taxlaw-2859	81	3	case	case	NOUN
taxlaw-2859	81	4	,	,	PUNCT
taxlaw-2859	81	5	state	state	NOUN
taxlaw-2859	81	6	agency	agency	NOUN
taxlaw-2859	81	7	law	law	NOUN
taxlaw-2859	81	8	governs	govern	VERB
taxlaw-2859	81	9	the	the	DET
taxlaw-2859	81	10	fiduciary	fiduciary	ADJ
taxlaw-2859	81	11	relationship	relationship	NOUN
taxlaw-2859	81	12	between	between	ADP
taxlaw-2859	81	13	the	the	DET
taxlaw-2859	81	14	fiduciary	fiduciary	ADJ
taxlaw-2859	81	15	and	and	CCONJ
taxlaw-2859	81	16	principal	principal	NOUN
taxlaw-2859	81	17	.	.	PUNCT
taxlaw-2859	82	1	agency	agency	NOUN
taxlaw-2859	82	2	law	law	NOUN
taxlaw-2859	82	3	in	in	ADP
taxlaw-2859	82	4	general	general	ADJ
taxlaw-2859	82	5	requires	require	VERB
taxlaw-2859	82	6	the	the	DET
taxlaw-2859	82	7	fiduciary	fiduciary	NOUN
taxlaw-2859	82	8	to	to	PART
taxlaw-2859	82	9	act	act	VERB
taxlaw-2859	82	10	only	only	ADV
taxlaw-2859	82	11	in	in	ADP
taxlaw-2859	82	12	the	the	DET
taxlaw-2859	82	13	interest	interest	NOUN
taxlaw-2859	82	14	of	of	ADP
taxlaw-2859	82	15	the	the	DET
taxlaw-2859	82	16	72	72	NUM
taxlaw-2859	82	17	columbia	columbia	PROPN
taxlaw-2859	82	18	journal	journal	PROPN
taxlaw-2859	82	19	of	of	ADP
taxlaw-2859	82	20	tax	tax	NOUN
taxlaw-2859	82	21	law	law	NOUN
taxlaw-2859	82	22	[	[	X
taxlaw-2859	82	23	vol.9:67	vol.9:67	PROPN
taxlaw-2859	82	24	nonprofit	nonprofit	ADJ
taxlaw-2859	82	25	art	art	NOUN
taxlaw-2859	82	26	organizations	organization	NOUN
taxlaw-2859	82	27	receive	receive	VERB
taxlaw-2859	82	28	federal	federal	ADJ
taxlaw-2859	82	29	income	income	NOUN
taxlaw-2859	82	30	tax	tax	NOUN
taxlaw-2859	82	31	exemption	exemption	NOUN
taxlaw-2859	82	32	conditional	conditional	ADJ
taxlaw-2859	82	33	upon	upon	SCONJ
taxlaw-2859	82	34	their	their	PRON
taxlaw-2859	82	35	pursuit	pursuit	NOUN
taxlaw-2859	82	36	of	of	ADP
taxlaw-2859	82	37	a	a	DET
taxlaw-2859	82	38	charitable	charitable	ADJ
taxlaw-2859	82	39	purpose	purpose	NOUN
taxlaw-2859	82	40	that	that	PRON
taxlaw-2859	82	41	serves	serve	VERB
taxlaw-2859	82	42	a	a	DET
taxlaw-2859	82	43	public	public	NOUN
taxlaw-2859	82	44	,	,	PUNCT
taxlaw-2859	82	45	rather	rather	ADV
taxlaw-2859	82	46	than	than	ADP
taxlaw-2859	83	1	a	a	DET
taxlaw-2859	83	2	private	private	ADJ
taxlaw-2859	83	3	,	,	PUNCT
taxlaw-2859	83	4	interest.20	interest.20	NUM
taxlaw-2859	83	5	organizations	organization	NOUN
taxlaw-2859	83	6	do	do	AUX
taxlaw-2859	83	7	not	not	PART
taxlaw-2859	83	8	have	have	VERB
taxlaw-2859	83	9	a	a	DET
taxlaw-2859	83	10	charitable	charitable	ADJ
taxlaw-2859	83	11	,	,	PUNCT
taxlaw-2859	83	12	exemption	exemption	NOUN
taxlaw-2859	83	13	-	-	PUNCT
taxlaw-2859	83	14	eligible	eligible	ADJ
taxlaw-2859	83	15	purpose	purpose	NOUN
taxlaw-2859	83	16	if	if	SCONJ
taxlaw-2859	83	17	they	they	PRON
taxlaw-2859	83	18	conduct	conduct	VERB
taxlaw-2859	83	19	their	their	PRON
taxlaw-2859	83	20	activities	activity	NOUN
taxlaw-2859	83	21	in	in	ADP
taxlaw-2859	83	22	a	a	DET
taxlaw-2859	83	23	commercial	commercial	ADJ
taxlaw-2859	83	24	manner.21	manner.21	NOUN
taxlaw-2859	83	25	in	in	ADP
taxlaw-2859	83	26	addition	addition	NOUN
taxlaw-2859	83	27	,	,	PUNCT
taxlaw-2859	83	28	501(c)(3	501(c)(3	NUM
taxlaw-2859	83	29	)	)	PUNCT
taxlaw-2859	83	30	organizations	organization	NOUN
taxlaw-2859	83	31	operate	operate	VERB
taxlaw-2859	83	32	subject	subject	ADJ
taxlaw-2859	83	33	to	to	ADP
taxlaw-2859	83	34	the	the	DET
taxlaw-2859	83	35	condition	condition	NOUN
taxlaw-2859	83	36	that	that	SCONJ
taxlaw-2859	83	37	their	their	PRON
taxlaw-2859	83	38	assets	asset	NOUN
taxlaw-2859	83	39	do	do	AUX
taxlaw-2859	83	40	not	not	PART
taxlaw-2859	83	41	benefit	benefit	VERB
taxlaw-2859	83	42	of	of	ADP
taxlaw-2859	83	43	any	any	DET
taxlaw-2859	83	44	individual	individual	NOUN
taxlaw-2859	83	45	who	who	PRON
taxlaw-2859	83	46	exercises	exercise	VERB
taxlaw-2859	83	47	control	control	VERB
taxlaw-2859	83	48	over	over	ADP
taxlaw-2859	83	49	them	they	PRON
taxlaw-2859	83	50	.	.	PUNCT
taxlaw-2859	84	1	22	22	NUM
taxlaw-2859	84	2	a	a	DET
taxlaw-2859	84	3	further	further	ADJ
taxlaw-2859	84	4	restriction	restriction	NOUN
taxlaw-2859	84	5	on	on	ADP
taxlaw-2859	84	6	501(c)(3	501(c)(3	NOUN
taxlaw-2859	84	7	)	)	PUNCT
taxlaw-2859	84	8	organizations	organization	NOUN
taxlaw-2859	84	9	,	,	PUNCT
taxlaw-2859	84	10	the	the	DET
taxlaw-2859	84	11	“	"	PUNCT
taxlaw-2859	84	12	private	private	ADJ
taxlaw-2859	84	13	benefit	benefit	NOUN
taxlaw-2859	84	14	doctrine	doctrine	NOUN
taxlaw-2859	84	15	,	,	PUNCT
taxlaw-2859	84	16	”	"	PUNCT
taxlaw-2859	84	17	prohibits	prohibit	VERB
taxlaw-2859	84	18	third	third	ADJ
taxlaw-2859	84	19	parties	party	NOUN
taxlaw-2859	84	20	to	to	ADP
taxlaw-2859	84	21	the	the	DET
taxlaw-2859	84	22	organization	organization	NOUN
taxlaw-2859	84	23	from	from	ADP
taxlaw-2859	84	24	benefiting	benefit	VERB
taxlaw-2859	84	25	from	from	ADP
taxlaw-2859	84	26	a	a	DET
taxlaw-2859	84	27	relationship	relationship	NOUN
taxlaw-2859	84	28	with	with	ADP
taxlaw-2859	84	29	the	the	DET
taxlaw-2859	84	30	nonprofit	nonprofit	ADJ
taxlaw-2859	84	31	more	more	ADJ
taxlaw-2859	84	32	than	than	SCONJ
taxlaw-2859	84	33	incidentally.23	incidentally.23	PROPN
taxlaw-2859	84	34	it	it	PRON
taxlaw-2859	84	35	is	be	AUX
taxlaw-2859	84	36	the	the	DET
taxlaw-2859	84	37	broader	broad	ADJ
taxlaw-2859	84	38	public	public	NOUN
taxlaw-2859	84	39	,	,	PUNCT
taxlaw-2859	84	40	rather	rather	ADV
taxlaw-2859	84	41	than	than	ADP
taxlaw-2859	84	42	any	any	DET
taxlaw-2859	84	43	individual	individual	ADJ
taxlaw-2859	84	44	insider(s	insider(s	PROPN
taxlaw-2859	84	45	)	)	PUNCT
taxlaw-2859	84	46	or	or	CCONJ
taxlaw-2859	84	47	external	external	ADJ
taxlaw-2859	84	48	private	private	ADJ
taxlaw-2859	84	49	entity(s	entity(s	PROPN
taxlaw-2859	84	50	)	)	PUNCT
taxlaw-2859	84	51	,	,	PUNCT
taxlaw-2859	84	52	who	who	PRON
taxlaw-2859	84	53	should	should	AUX
taxlaw-2859	84	54	benefit	benefit	VERB
taxlaw-2859	84	55	from	from	ADP
taxlaw-2859	84	56	the	the	DET
taxlaw-2859	84	57	organization	organization	NOUN
taxlaw-2859	84	58	’s	’s	PART
taxlaw-2859	84	59	mission	mission	NOUN
taxlaw-2859	84	60	and	and	CCONJ
taxlaw-2859	84	61	activities	activity	NOUN
taxlaw-2859	84	62	in	in	ADP
taxlaw-2859	84	63	furtherance	furtherance	NOUN
taxlaw-2859	84	64	thereof.24	thereof.24	NOUN
taxlaw-2859	84	65	these	these	DET
taxlaw-2859	84	66	rules	rule	NOUN
taxlaw-2859	84	67	have	have	AUX
taxlaw-2859	84	68	fairly	fairly	ADV
taxlaw-2859	84	69	strictly	strictly	ADV
taxlaw-2859	84	70	prohibited	prohibit	VERB
taxlaw-2859	84	71	nonprofit	nonprofit	ADJ
taxlaw-2859	84	72	art	art	NOUN
taxlaw-2859	84	73	galleries	gallery	NOUN
taxlaw-2859	84	74	from	from	ADP
taxlaw-2859	84	75	selling	sell	VERB
taxlaw-2859	84	76	art	art	NOUN
taxlaw-2859	84	77	.	.	PUNCT
taxlaw-2859	85	1	it	it	PRON
taxlaw-2859	85	2	is	be	AUX
taxlaw-2859	85	3	unclear	unclear	ADJ
taxlaw-2859	85	4	whether	whether	SCONJ
taxlaw-2859	85	5	the	the	DET
taxlaw-2859	85	6	same	same	ADJ
taxlaw-2859	85	7	rules	rule	NOUN
taxlaw-2859	85	8	can	can	AUX
taxlaw-2859	85	9	and	and	CCONJ
taxlaw-2859	85	10	do	do	AUX
taxlaw-2859	85	11	extend	extend	VERB
taxlaw-2859	85	12	to	to	ADP
taxlaw-2859	85	13	the	the	DET
taxlaw-2859	85	14	practice	practice	NOUN
taxlaw-2859	85	15	of	of	ADP
taxlaw-2859	85	16	gallery	gallery	NOUN
taxlaw-2859	85	17	-	-	PUNCT
taxlaw-2859	85	18	supported	support	VERB
taxlaw-2859	85	19	art	art	NOUN
taxlaw-2859	85	20	exhibitions	exhibition	NOUN
taxlaw-2859	85	21	,	,	PUNCT
taxlaw-2859	85	22	which	which	PRON
taxlaw-2859	85	23	seem	seem	VERB
taxlaw-2859	85	24	to	to	PART
taxlaw-2859	85	25	effectively	effectively	ADV
taxlaw-2859	85	26	enable	enable	VERB
taxlaw-2859	85	27	for	for	ADP
taxlaw-2859	85	28	-	-	PUNCT
taxlaw-2859	85	29	profit	profit	NOUN
taxlaw-2859	85	30	galleries	gallery	NOUN
taxlaw-2859	85	31	to	to	PART
taxlaw-2859	85	32	conduct	conduct	VERB
taxlaw-2859	85	33	—	—	PUNCT
taxlaw-2859	85	34	for	for	ADP
taxlaw-2859	85	35	the	the	DET
taxlaw-2859	85	36	price	price	NOUN
taxlaw-2859	85	37	of	of	ADP
taxlaw-2859	85	38	a	a	DET
taxlaw-2859	85	39	“	"	PUNCT
taxlaw-2859	85	40	donation	donation	NOUN
taxlaw-2859	85	41	”	"	PUNCT
taxlaw-2859	85	42	fee	fee	NOUN
taxlaw-2859	85	43	—	—	PUNCT
taxlaw-2859	85	44	some	some	PRON
taxlaw-2859	85	45	of	of	ADP
taxlaw-2859	85	46	their	their	PRON
taxlaw-2859	85	47	commercial	commercial	ADJ
taxlaw-2859	85	48	activities	activity	NOUN
taxlaw-2859	85	49	in	in	ADP
taxlaw-2859	85	50	connection	connection	NOUN
taxlaw-2859	85	51	with	with	ADP
taxlaw-2859	85	52	nonprofit	nonprofit	ADJ
taxlaw-2859	85	53	art	art	NOUN
taxlaw-2859	85	54	exhibitions	exhibition	NOUN
taxlaw-2859	85	55	.	.	PUNCT
taxlaw-2859	86	1	this	this	DET
taxlaw-2859	86	2	article	article	NOUN
taxlaw-2859	86	3	concludes	conclude	VERB
taxlaw-2859	86	4	that	that	SCONJ
taxlaw-2859	86	5	the	the	DET
taxlaw-2859	86	6	relevant	relevant	ADJ
taxlaw-2859	86	7	legal	legal	ADJ
taxlaw-2859	86	8	and	and	CCONJ
taxlaw-2859	86	9	nonlegal	nonlegal	ADJ
taxlaw-2859	86	10	framework	framework	NOUN
taxlaw-2859	86	11	suggests	suggest	VERB
taxlaw-2859	86	12	limits	limit	NOUN
taxlaw-2859	86	13	upon	upon	SCONJ
taxlaw-2859	86	14	nonprofit	nonprofit	ADJ
taxlaw-2859	86	15	art	art	NOUN
taxlaw-2859	86	16	institutions	institution	NOUN
taxlaw-2859	86	17	display	display	NOUN
taxlaw-2859	86	18	of	of	ADP
taxlaw-2859	86	19	gallery	gallery	NOUN
taxlaw-2859	86	20	-	-	PUNCT
taxlaw-2859	86	21	supported	support	VERB
taxlaw-2859	86	22	exhibitions	exhibition	NOUN
taxlaw-2859	86	23	in	in	ADP
taxlaw-2859	86	24	at	at	ADP
taxlaw-2859	86	25	least	least	ADJ
taxlaw-2859	86	26	some	some	PRON
taxlaw-2859	86	27	circumstances	circumstance	NOUN
taxlaw-2859	86	28	.	.	PUNCT
taxlaw-2859	87	1	yet	yet	ADV
taxlaw-2859	87	2	,	,	PUNCT
taxlaw-2859	87	3	it	it	PRON
taxlaw-2859	87	4	also	also	ADV
taxlaw-2859	87	5	acknowledges	acknowledge	VERB
taxlaw-2859	87	6	the	the	DET
taxlaw-2859	87	7	complex	complex	ADJ
taxlaw-2859	87	8	nature	nature	NOUN
taxlaw-2859	87	9	of	of	ADP
taxlaw-2859	87	10	art	art	NOUN
taxlaw-2859	87	11	and	and	CCONJ
taxlaw-2859	87	12	its	its	PRON
taxlaw-2859	87	13	relationship	relationship	NOUN
taxlaw-2859	87	14	to	to	ADP
taxlaw-2859	87	15	the	the	DET
taxlaw-2859	87	16	commercial	commercial	ADJ
taxlaw-2859	87	17	sphere	sphere	NOUN
taxlaw-2859	87	18	,	,	PUNCT
taxlaw-2859	87	19	as	as	ADV
taxlaw-2859	87	20	well	well	ADV
taxlaw-2859	87	21	as	as	ADP
taxlaw-2859	87	22	the	the	DET
taxlaw-2859	87	23	structural	structural	ADJ
taxlaw-2859	87	24	,	,	PUNCT
taxlaw-2859	87	25	budget	budget	NOUN
taxlaw-2859	87	26	-	-	PUNCT
taxlaw-2859	87	27	constrained	constrain	VERB
taxlaw-2859	87	28	conditions	condition	NOUN
taxlaw-2859	87	29	that	that	PRON
taxlaw-2859	87	30	compel	compel	VERB
taxlaw-2859	87	31	nonprofit	nonprofit	ADJ
taxlaw-2859	87	32	art	art	NOUN
taxlaw-2859	87	33	institutions	institution	NOUN
taxlaw-2859	87	34	to	to	PART
taxlaw-2859	87	35	seek	seek	VERB
taxlaw-2859	87	36	such	such	ADJ
taxlaw-2859	87	37	assistance	assistance	NOUN
taxlaw-2859	87	38	in	in	ADP
taxlaw-2859	87	39	the	the	DET
taxlaw-2859	87	40	first	first	ADJ
taxlaw-2859	87	41	place	place	NOUN
taxlaw-2859	87	42	.	.	PUNCT
taxlaw-2859	88	1	therefore	therefore	ADV
taxlaw-2859	88	2	,	,	PUNCT
taxlaw-2859	88	3	this	this	DET
taxlaw-2859	88	4	article	article	NOUN
taxlaw-2859	88	5	’s	’s	PART
taxlaw-2859	88	6	broader	broad	ADJ
taxlaw-2859	88	7	argument	argument	NOUN
taxlaw-2859	88	8	is	be	AUX
taxlaw-2859	88	9	for	for	ADP
taxlaw-2859	88	10	policy	policy	NOUN
taxlaw-2859	88	11	that	that	PRON
taxlaw-2859	88	12	is	be	AUX
taxlaw-2859	88	13	more	more	ADV
taxlaw-2859	88	14	sensitive	sensitive	ADJ
taxlaw-2859	88	15	to	to	ADP
taxlaw-2859	88	16	the	the	DET
taxlaw-2859	88	17	complicated	complicated	ADJ
taxlaw-2859	88	18	context	context	NOUN
taxlaw-2859	88	19	of	of	ADP
taxlaw-2859	88	20	the	the	DET
taxlaw-2859	88	21	art	art	NOUN
taxlaw-2859	88	22	market	market	NOUN
taxlaw-2859	88	23	,	,	PUNCT
taxlaw-2859	88	24	as	as	ADV
taxlaw-2859	88	25	well	well	ADV
taxlaw-2859	88	26	as	as	ADP
taxlaw-2859	88	27	supportive	supportive	ADJ
taxlaw-2859	88	28	of	of	ADP
taxlaw-2859	88	29	all	all	DET
taxlaw-2859	88	30	artists	artist	NOUN
taxlaw-2859	88	31	and	and	CCONJ
taxlaw-2859	88	32	the	the	DET
taxlaw-2859	88	33	art	art	NOUN
taxlaw-2859	88	34	they	they	PRON
taxlaw-2859	88	35	create	create	VERB
taxlaw-2859	88	36	.	.	PUNCT
taxlaw-2859	89	1	ultimately	ultimately	ADV
taxlaw-2859	89	2	,	,	PUNCT
taxlaw-2859	89	3	this	this	DET
taxlaw-2859	89	4	article	article	NOUN
taxlaw-2859	89	5	seeks	seek	VERB
taxlaw-2859	89	6	to	to	PART
taxlaw-2859	89	7	raise	raise	VERB
taxlaw-2859	89	8	awareness	awareness	NOUN
taxlaw-2859	89	9	of	of	ADP
taxlaw-2859	89	10	the	the	DET
taxlaw-2859	89	11	legal	legal	ADJ
taxlaw-2859	89	12	issues	issue	NOUN
taxlaw-2859	89	13	and	and	CCONJ
taxlaw-2859	89	14	implications	implication	NOUN
taxlaw-2859	89	15	presented	present	VERB
taxlaw-2859	89	16	by	by	ADP
taxlaw-2859	89	17	gallery	gallery	NOUN
taxlaw-2859	89	18	-	-	PUNCT
taxlaw-2859	89	19	supported	support	VERB
taxlaw-2859	89	20	museum	museum	NOUN
taxlaw-2859	89	21	exhibitions	exhibition	NOUN
taxlaw-2859	89	22	among	among	ADP
taxlaw-2859	89	23	gallerists	gallerist	NOUN
taxlaw-2859	89	24	,	,	PUNCT
taxlaw-2859	89	25	curators	curator	NOUN
taxlaw-2859	89	26	,	,	PUNCT
taxlaw-2859	89	27	board	board	NOUN
taxlaw-2859	89	28	members	member	NOUN
taxlaw-2859	89	29	of	of	ADP
taxlaw-2859	89	30	nonprofit	nonprofit	ADJ
taxlaw-2859	89	31	art	art	NOUN
taxlaw-2859	89	32	museums	museum	NOUN
taxlaw-2859	89	33	,	,	PUNCT
taxlaw-2859	89	34	and	and	CCONJ
taxlaw-2859	89	35	the	the	DET
taxlaw-2859	89	36	taxpaying	taxpaying	NOUN
taxlaw-2859	89	37	public	public	NOUN
taxlaw-2859	89	38	.	.	PUNCT
taxlaw-2859	90	1	only	only	ADV
taxlaw-2859	90	2	with	with	ADP
taxlaw-2859	90	3	such	such	ADJ
taxlaw-2859	90	4	awareness	awareness	NOUN
taxlaw-2859	90	5	can	can	AUX
taxlaw-2859	90	6	such	such	ADJ
taxlaw-2859	90	7	actors	actor	NOUN
taxlaw-2859	90	8	effectively	effectively	ADV
taxlaw-2859	90	9	dialogue	dialogue	NOUN
taxlaw-2859	90	10	about	about	ADP
taxlaw-2859	90	11	the	the	DET
taxlaw-2859	90	12	appropriate	appropriate	ADJ
taxlaw-2859	90	13	limits	limit	NOUN
taxlaw-2859	90	14	on	on	ADP
taxlaw-2859	90	15	nonprofit	nonprofit	ADJ
taxlaw-2859	90	16	art	art	NOUN
taxlaw-2859	90	17	museums	museum	NOUN
taxlaw-2859	90	18	’	'	PUNCT
taxlaw-2859	90	19	relationship	relationship	NOUN
taxlaw-2859	90	20	with	with	ADP
taxlaw-2859	90	21	galleries	gallery	NOUN
taxlaw-2859	90	22	and	and	CCONJ
taxlaw-2859	90	23	place	place	NOUN
taxlaw-2859	90	24	in	in	ADP
taxlaw-2859	90	25	our	our	PRON
taxlaw-2859	90	26	public	public	ADJ
taxlaw-2859	90	27	cultural	cultural	ADJ
taxlaw-2859	90	28	life	life	NOUN
taxlaw-2859	90	29	more	more	ADV
taxlaw-2859	90	30	broadly	broadly	ADV
taxlaw-2859	90	31	.	.	PUNCT
taxlaw-2859	91	1	this	this	DET
taxlaw-2859	91	2	article	article	NOUN
taxlaw-2859	91	3	’s	’s	PART
taxlaw-2859	91	4	principal	principal	ADJ
taxlaw-2859	91	5	contribution	contribution	NOUN
taxlaw-2859	91	6	is	be	AUX
taxlaw-2859	91	7	to	to	ADP
taxlaw-2859	91	8	the	the	DET
taxlaw-2859	91	9	tax	tax	NOUN
taxlaw-2859	91	10	law	law	NOUN
taxlaw-2859	91	11	literature	literature	NOUN
taxlaw-2859	91	12	addressing	address	VERB
taxlaw-2859	91	13	principal	principal	NOUN
taxlaw-2859	91	14	and	and	CCONJ
taxlaw-2859	91	15	forgo	forgo	VERB
taxlaw-2859	91	16	all	all	DET
taxlaw-2859	91	17	personal	personal	ADJ
taxlaw-2859	91	18	advantage	advantage	NOUN
taxlaw-2859	91	19	aside	aside	ADV
taxlaw-2859	91	20	from	from	ADP
taxlaw-2859	91	21	reasonable	reasonable	ADJ
taxlaw-2859	91	22	compensation	compensation	NOUN
taxlaw-2859	91	23	.	.	PUNCT
taxlaw-2859	92	1	for	for	ADP
taxlaw-2859	92	2	a	a	DET
taxlaw-2859	92	3	commercial	commercial	ADJ
taxlaw-2859	92	4	gallery	gallery	NOUN
taxlaw-2859	92	5	that	that	PRON
taxlaw-2859	92	6	represents	represent	VERB
taxlaw-2859	92	7	an	an	DET
taxlaw-2859	92	8	artist	artist	NOUN
taxlaw-2859	92	9	,	,	PUNCT
taxlaw-2859	92	10	this	this	PRON
taxlaw-2859	92	11	means	mean	VERB
taxlaw-2859	92	12	maximizing	maximize	VERB
taxlaw-2859	92	13	sales	sale	NOUN
taxlaw-2859	92	14	.	.	PUNCT
taxlaw-2859	93	1	meanwhile	meanwhile	ADV
taxlaw-2859	93	2	,	,	PUNCT
taxlaw-2859	93	3	in	in	ADP
taxlaw-2859	93	4	order	order	NOUN
taxlaw-2859	93	5	for	for	SCONJ
taxlaw-2859	93	6	any	any	DET
taxlaw-2859	93	7	exhibition	exhibition	NOUN
taxlaw-2859	93	8	to	to	PART
taxlaw-2859	93	9	be	be	AUX
taxlaw-2859	93	10	presented	present	VERB
taxlaw-2859	93	11	in	in	ADP
taxlaw-2859	93	12	accordance	accordance	NOUN
taxlaw-2859	93	13	with	with	ADP
taxlaw-2859	93	14	the	the	DET
taxlaw-2859	93	15	museum	museum	NOUN
taxlaw-2859	93	16	’s	’s	PART
taxlaw-2859	93	17	duties	duty	NOUN
taxlaw-2859	93	18	,	,	PUNCT
taxlaw-2859	93	19	it	it	PRON
taxlaw-2859	93	20	must	must	AUX
taxlaw-2859	93	21	further	further	VERB
taxlaw-2859	93	22	the	the	DET
taxlaw-2859	93	23	charitable	charitable	ADJ
taxlaw-2859	93	24	mission	mission	NOUN
taxlaw-2859	93	25	of	of	ADP
taxlaw-2859	93	26	the	the	DET
taxlaw-2859	93	27	museum	museum	PROPN
taxlaw-2859	93	28	.	.	PUNCT
taxlaw-2859	94	1	curatorial	curatorial	ADJ
taxlaw-2859	94	2	integrity	integrity	NOUN
taxlaw-2859	94	3	is	be	AUX
taxlaw-2859	94	4	central	central	ADJ
taxlaw-2859	94	5	to	to	ADP
taxlaw-2859	94	6	achieving	achieve	VERB
taxlaw-2859	94	7	the	the	DET
taxlaw-2859	94	8	museum	museum	NOUN
taxlaw-2859	94	9	’s	’s	PART
taxlaw-2859	94	10	mission	mission	NOUN
taxlaw-2859	94	11	,	,	PUNCT
taxlaw-2859	94	12	so	so	SCONJ
taxlaw-2859	94	13	museums	museum	NOUN
taxlaw-2859	94	14	must	must	AUX
taxlaw-2859	94	15	avoid	avoid	VERB
taxlaw-2859	94	16	any	any	DET
taxlaw-2859	94	17	financial	financial	ADJ
taxlaw-2859	94	18	or	or	CCONJ
taxlaw-2859	94	19	other	other	ADJ
taxlaw-2859	94	20	influences	influence	NOUN
taxlaw-2859	94	21	that	that	PRON
taxlaw-2859	94	22	compromise	compromise	VERB
taxlaw-2859	94	23	it	it	PRON
taxlaw-2859	94	24	or	or	CCONJ
taxlaw-2859	94	25	give	give	VERB
taxlaw-2859	94	26	the	the	DET
taxlaw-2859	94	27	appearance	appearance	NOUN
taxlaw-2859	94	28	of	of	ADP
taxlaw-2859	94	29	doing	do	VERB
taxlaw-2859	94	30	so	so	ADV
taxlaw-2859	94	31	.	.	PUNCT
taxlaw-2859	95	1	therefore	therefore	ADV
taxlaw-2859	95	2	,	,	PUNCT
taxlaw-2859	95	3	in	in	ADP
taxlaw-2859	95	4	considering	consider	VERB
taxlaw-2859	95	5	whether	whether	SCONJ
taxlaw-2859	95	6	to	to	PART
taxlaw-2859	95	7	accept	accept	VERB
taxlaw-2859	95	8	sponsorship	sponsorship	NOUN
taxlaw-2859	95	9	of	of	ADP
taxlaw-2859	95	10	art	art	NOUN
taxlaw-2859	95	11	exhibitions	exhibition	NOUN
taxlaw-2859	95	12	,	,	PUNCT
taxlaw-2859	95	13	a	a	DET
taxlaw-2859	95	14	museum	museum	NOUN
taxlaw-2859	95	15	or	or	CCONJ
taxlaw-2859	95	16	other	other	ADJ
taxlaw-2859	95	17	nonprofit	nonprofit	ADJ
taxlaw-2859	95	18	art	art	NOUN
taxlaw-2859	95	19	institution	institution	NOUN
taxlaw-2859	95	20	“	"	PUNCT
taxlaw-2859	95	21	should	should	AUX
taxlaw-2859	95	22	consider	consider	VERB
taxlaw-2859	95	23	the	the	DET
taxlaw-2859	95	24	public	public	NOUN
taxlaw-2859	95	25	’s	’s	PART
taxlaw-2859	95	26	view	view	NOUN
taxlaw-2859	95	27	of	of	ADP
taxlaw-2859	95	28	such	such	ADJ
taxlaw-2859	95	29	sponsorship	sponsorship	NOUN
taxlaw-2859	95	30	and	and	CCONJ
taxlaw-2859	95	31	question	question	NOUN
taxlaw-2859	95	32	whether	whether	SCONJ
taxlaw-2859	95	33	it	it	PRON
taxlaw-2859	95	34	compromises	compromise	VERB
taxlaw-2859	95	35	the	the	DET
taxlaw-2859	95	36	purpose	purpose	NOUN
taxlaw-2859	95	37	and	and	CCONJ
taxlaw-2859	95	38	goals	goal	NOUN
taxlaw-2859	95	39	of	of	ADP
taxlaw-2859	95	40	the	the	DET
taxlaw-2859	95	41	cultural	cultural	ADJ
taxlaw-2859	95	42	institution	institution	NOUN
taxlaw-2859	95	43	or	or	CCONJ
taxlaw-2859	95	44	the	the	DET
taxlaw-2859	95	45	particular	particular	ADJ
taxlaw-2859	95	46	exhibit	exhibit	NOUN
taxlaw-2859	95	47	receiving	receive	VERB
taxlaw-2859	95	48	the	the	DET
taxlaw-2859	95	49	support	support	NOUN
taxlaw-2859	95	50	.	.	PUNCT
taxlaw-2859	95	51	”	"	PUNCT
taxlaw-2859	96	1	i	i	PRON
taxlaw-2859	96	2	d.	d.	VERB
taxlaw-2859	96	3	at	at	ADP
taxlaw-2859	96	4	t-40	t-40	NOUN
taxlaw-2859	96	5	.	.	PUNCT
taxlaw-2859	97	1	in	in	ADP
taxlaw-2859	97	2	evaluating	evaluate	VERB
taxlaw-2859	97	3	fiduciary	fiduciary	ADJ
taxlaw-2859	97	4	duty	duty	NOUN
taxlaw-2859	97	5	compliance	compliance	NOUN
taxlaw-2859	97	6	,	,	PUNCT
taxlaw-2859	97	7	courts	court	NOUN
taxlaw-2859	97	8	are	be	AUX
taxlaw-2859	97	9	generally	generally	ADV
taxlaw-2859	97	10	hesitant	hesitant	ADJ
taxlaw-2859	97	11	to	to	PART
taxlaw-2859	97	12	replace	replace	VERB
taxlaw-2859	97	13	directors	director	NOUN
taxlaw-2859	97	14	’	'	PUNCT
taxlaw-2859	97	15	judgment	judgment	NOUN
taxlaw-2859	97	16	with	with	ADP
taxlaw-2859	97	17	their	their	PRON
taxlaw-2859	97	18	own	own	ADJ
taxlaw-2859	97	19	.	.	PUNCT
taxlaw-2859	98	1	chen	chen	PROPN
taxlaw-2859	98	2	,	,	PUNCT
taxlaw-2859	98	3	supra	supra	PROPN
taxlaw-2859	98	4	note	note	PROPN
taxlaw-2859	98	5	19	19	NUM
taxlaw-2859	98	6	,	,	PUNCT
taxlaw-2859	98	7	at	at	ADP
taxlaw-2859	98	8	119	119	NUM
taxlaw-2859	98	9	.	.	PUNCT
taxlaw-2859	98	10	fuller	full	ADJ
taxlaw-2859	98	11	discussion	discussion	NOUN
taxlaw-2859	98	12	of	of	ADP
taxlaw-2859	98	13	fiduciary	fiduciary	ADJ
taxlaw-2859	98	14	duties	duty	NOUN
taxlaw-2859	98	15	’	'	PUNCT
taxlaw-2859	98	16	finer	fine	ADJ
taxlaw-2859	98	17	contours	contours	NOUN
taxlaw-2859	98	18	and	and	CCONJ
taxlaw-2859	98	19	their	their	PRON
taxlaw-2859	98	20	applicability	applicability	NOUN
taxlaw-2859	98	21	to	to	ADP
taxlaw-2859	98	22	gallery	gallery	NOUN
taxlaw-2859	98	23	-	-	PUNCT
taxlaw-2859	98	24	supported	support	VERB
taxlaw-2859	98	25	art	art	NOUN
taxlaw-2859	98	26	exhibitions	exhibition	NOUN
taxlaw-2859	98	27	is	be	AUX
taxlaw-2859	98	28	outside	outside	ADP
taxlaw-2859	98	29	the	the	DET
taxlaw-2859	98	30	scope	scope	NOUN
taxlaw-2859	98	31	of	of	ADP
taxlaw-2859	98	32	this	this	DET
taxlaw-2859	98	33	article	article	NOUN
taxlaw-2859	98	34	.	.	PUNCT
taxlaw-2859	99	1	20	20	NUM
taxlaw-2859	99	2	a	a	DET
taxlaw-2859	99	3	charitable	charitable	ADJ
taxlaw-2859	99	4	purpose	purpose	NOUN
taxlaw-2859	99	5	is	be	AUX
taxlaw-2859	99	6	any	any	PRON
taxlaw-2859	99	7	which	which	PRON
taxlaw-2859	99	8	fits	fit	VERB
taxlaw-2859	99	9	within	within	ADP
taxlaw-2859	99	10	the	the	DET
taxlaw-2859	99	11	broad	broad	ADJ
taxlaw-2859	99	12	language	language	NOUN
taxlaw-2859	99	13	of	of	ADP
taxlaw-2859	99	14	i.r.c	i.r.c	NOUN
taxlaw-2859	99	15	.	.	PUNCT
taxlaw-2859	100	1	§	§	PROPN
taxlaw-2859	100	2	501(c)(3	501(c)(3	NUM
taxlaw-2859	100	3	)	)	PUNCT
taxlaw-2859	100	4	,	,	PUNCT
taxlaw-2859	100	5	namely	namely	ADV
taxlaw-2859	100	6	the	the	DET
taxlaw-2859	100	7	promotion	promotion	NOUN
taxlaw-2859	100	8	of	of	ADP
taxlaw-2859	100	9	"	"	PUNCT
taxlaw-2859	100	10	religious	religious	ADJ
taxlaw-2859	100	11	,	,	PUNCT
taxlaw-2859	100	12	charitable	charitable	ADJ
taxlaw-2859	100	13	,	,	PUNCT
taxlaw-2859	100	14	scientific	scientific	ADJ
taxlaw-2859	100	15	,	,	PUNCT
taxlaw-2859	100	16	testing	testing	NOUN
taxlaw-2859	100	17	for	for	ADP
taxlaw-2859	100	18	public	public	ADJ
taxlaw-2859	100	19	safety	safety	NOUN
taxlaw-2859	100	20	,	,	PUNCT
taxlaw-2859	100	21	literary	literary	ADJ
taxlaw-2859	100	22	,	,	PUNCT
taxlaw-2859	100	23	or	or	CCONJ
taxlaw-2859	100	24	educational	educational	ADJ
taxlaw-2859	100	25	purposes	purpose	NOUN
taxlaw-2859	100	26	,	,	PUNCT
taxlaw-2859	100	27	or	or	CCONJ
taxlaw-2859	100	28	to	to	PART
taxlaw-2859	100	29	foster	foster	VERB
taxlaw-2859	100	30	national	national	ADJ
taxlaw-2859	100	31	or	or	CCONJ
taxlaw-2859	100	32	international	international	ADJ
taxlaw-2859	100	33	amateur	amateur	ADJ
taxlaw-2859	100	34	sports	sport	NOUN
taxlaw-2859	100	35	competition	competition	NOUN
taxlaw-2859	100	36	…	…	PUNCT
taxlaw-2859	100	37	,	,	PUNCT
taxlaw-2859	100	38	or	or	CCONJ
taxlaw-2859	100	39	for	for	ADP
taxlaw-2859	100	40	the	the	DET
taxlaw-2859	100	41	prevention	prevention	NOUN
taxlaw-2859	100	42	of	of	ADP
taxlaw-2859	100	43	cruelty	cruelty	NOUN
taxlaw-2859	100	44	to	to	ADP
taxlaw-2859	100	45	children	child	NOUN
taxlaw-2859	100	46	or	or	CCONJ
taxlaw-2859	100	47	animals	animal	NOUN
taxlaw-2859	100	48	…	…	PUNCT
taxlaw-2859	100	49	”	"	PUNCT
taxlaw-2859	100	50	i.r.c	i.r.c	NOUN
taxlaw-2859	100	51	.	.	PUNCT
taxlaw-2859	101	1	§	§	PROPN
taxlaw-2859	101	2	501(c)(3	501(c)(3	NUM
taxlaw-2859	101	3	)	)	PUNCT
taxlaw-2859	101	4	.	.	PUNCT
taxlaw-2859	102	1	21	21	NUM
taxlaw-2859	102	2	see	see	VERB
taxlaw-2859	102	3	part	part	NOUN
taxlaw-2859	102	4	iv.b.4	iv.b.4	ADJ
taxlaw-2859	102	5	,	,	PUNCT
taxlaw-2859	102	6	infra	infra	NOUN
taxlaw-2859	102	7	.	.	PUNCT
taxlaw-2859	103	1	22	22	NUM
taxlaw-2859	103	2	henry	henry	PROPN
taxlaw-2859	103	3	b.	b.	PROPN
taxlaw-2859	103	4	hansmann	hansmann	PROPN
taxlaw-2859	103	5	,	,	PUNCT
taxlaw-2859	103	6	the	the	DET
taxlaw-2859	103	7	role	role	NOUN
taxlaw-2859	103	8	of	of	ADP
taxlaw-2859	103	9	nonprofit	nonprofit	ADJ
taxlaw-2859	103	10	enterprise	enterprise	NOUN
taxlaw-2859	103	11	,	,	PUNCT
taxlaw-2859	103	12	89	89	NUM
taxlaw-2859	103	13	yale	yale	PROPN
taxlaw-2859	103	14	l.j	l.j	PROPN
taxlaw-2859	103	15	.	.	PROPN
taxlaw-2859	103	16	835	835	NUM
taxlaw-2859	103	17	,	,	PUNCT
taxlaw-2859	103	18	838	838	NUM
taxlaw-2859	103	19	(	(	PUNCT
taxlaw-2859	103	20	1980	1980	NUM
taxlaw-2859	103	21	)	)	PUNCT
taxlaw-2859	103	22	.	.	PUNCT
taxlaw-2859	104	1	23	23	NUM
taxlaw-2859	104	2	redlands	redland	VERB
taxlaw-2859	104	3	surgical	surgical	ADJ
taxlaw-2859	104	4	servs	servs	NOUN
taxlaw-2859	104	5	.	.	PUNCT
taxlaw-2859	105	1	v.	v.	ADP
taxlaw-2859	105	2	comm’r	comm’r	ADJ
taxlaw-2859	105	3	,	,	PUNCT
taxlaw-2859	105	4	113	113	NUM
taxlaw-2859	105	5	t.c	t.c	PROPN
taxlaw-2859	105	6	.	.	PROPN
taxlaw-2859	105	7	47	47	NUM
taxlaw-2859	105	8	,	,	PUNCT
taxlaw-2859	105	9	74	74	NUM
taxlaw-2859	105	10	(	(	PUNCT
taxlaw-2859	105	11	1999	1999	NUM
taxlaw-2859	105	12	)	)	PUNCT
taxlaw-2859	105	13	.	.	PUNCT
taxlaw-2859	106	1	occasional	occasional	ADJ
taxlaw-2859	106	2	economic	economic	ADJ
taxlaw-2859	106	3	benefits	benefit	NOUN
taxlaw-2859	106	4	flowing	flow	VERB
taxlaw-2859	106	5	to	to	ADP
taxlaw-2859	106	6	persons	person	NOUN
taxlaw-2859	106	7	as	as	ADP
taxlaw-2859	106	8	an	an	DET
taxlaw-2859	106	9	incidental	incidental	ADJ
taxlaw-2859	106	10	consequence	consequence	NOUN
taxlaw-2859	106	11	of	of	ADP
taxlaw-2859	106	12	an	an	DET
taxlaw-2859	106	13	organization	organization	NOUN
taxlaw-2859	106	14	pursuing	pursue	VERB
taxlaw-2859	106	15	exempt	exempt	ADJ
taxlaw-2859	106	16	charitable	charitable	ADJ
taxlaw-2859	106	17	purposes	purpose	NOUN
taxlaw-2859	106	18	will	will	AUX
taxlaw-2859	106	19	not	not	PART
taxlaw-2859	106	20	generally	generally	ADV
taxlaw-2859	106	21	constitute	constitute	VERB
taxlaw-2859	106	22	prohibited	prohibit	VERB
taxlaw-2859	106	23	private	private	ADJ
taxlaw-2859	106	24	benefits	benefit	NOUN
taxlaw-2859	106	25	.	.	PUNCT
taxlaw-2859	107	1	am	be	AUX
taxlaw-2859	107	2	.	.	PUNCT
taxlaw-2859	108	1	campaign	campaign	NOUN
taxlaw-2859	108	2	acad	acad	NOUN
taxlaw-2859	108	3	.	.	PUNCT
taxlaw-2859	109	1	v.	v.	ADP
taxlaw-2859	109	2	comm’r	comm’r	NOUN
taxlaw-2859	109	3	,	,	PUNCT
taxlaw-2859	109	4	92	92	NUM
taxlaw-2859	109	5	t.c	t.c	PROPN
taxlaw-2859	109	6	.	.	PROPN
taxlaw-2859	109	7	1053	1053	NUM
taxlaw-2859	109	8	,	,	PUNCT
taxlaw-2859	109	9	1065–66	1065–66	NUM
taxlaw-2859	109	10	(	(	PUNCT
taxlaw-2859	109	11	1989	1989	NUM
taxlaw-2859	109	12	)	)	PUNCT
taxlaw-2859	109	13	.	.	PUNCT
taxlaw-2859	110	1	24	24	NUM
taxlaw-2859	110	2	treas	trea	NOUN
taxlaw-2859	110	3	.	.	PUNCT
taxlaw-2859	111	1	reg	reg	NOUN
taxlaw-2859	111	2	.	.	PUNCT
taxlaw-2859	112	1	1.501(c)(3	1.501(c)(3	NOUN
taxlaw-2859	112	2	)	)	PUNCT
taxlaw-2859	112	3	–	–	PUNCT
taxlaw-2859	112	4	1(d)ii	1(d)ii	NUM
taxlaw-2859	112	5	(	(	PUNCT
taxlaw-2859	112	6	1982	1982	NUM
taxlaw-2859	112	7	)	)	PUNCT
taxlaw-2859	112	8	(	(	PUNCT
taxlaw-2859	112	9	“	"	PUNCT
taxlaw-2859	112	10	an	an	DET
taxlaw-2859	112	11	organization	organization	NOUN
taxlaw-2859	112	12	is	be	AUX
taxlaw-2859	112	13	not	not	PART
taxlaw-2859	112	14	organized	organize	VERB
taxlaw-2859	112	15	or	or	CCONJ
taxlaw-2859	112	16	operated	operate	VERB
taxlaw-2859	112	17	exclusively	exclusively	ADV
taxlaw-2859	112	18	for	for	ADP
taxlaw-2859	112	19	one	one	NUM
taxlaw-2859	112	20	or	or	CCONJ
taxlaw-2859	112	21	more	more	ADJ
taxlaw-2859	112	22	of	of	ADP
taxlaw-2859	112	23	the	the	DET
taxlaw-2859	112	24	purposes	purpose	NOUN
taxlaw-2859	112	25	specified	specify	VERB
taxlaw-2859	112	26	in	in	ADP
taxlaw-2859	112	27	[	[	X
taxlaw-2859	112	28	subdivision	subdivision	NOUN
taxlaw-2859	112	29	(	(	PUNCT
taxlaw-2859	112	30	d)(i	d)(i	PROPN
taxlaw-2859	112	31	)	)	PUNCT
taxlaw-2859	112	32	]	]	PUNCT
taxlaw-2859	112	33	unless	unless	SCONJ
taxlaw-2859	112	34	it	it	PRON
taxlaw-2859	112	35	serves	serve	VERB
taxlaw-2859	112	36	a	a	DET
taxlaw-2859	112	37	public	public	NOUN
taxlaw-2859	112	38	rather	rather	ADV
taxlaw-2859	112	39	than	than	ADP
taxlaw-2859	112	40	a	a	DET
taxlaw-2859	112	41	private	private	ADJ
taxlaw-2859	112	42	interest	interest	NOUN
taxlaw-2859	112	43	.	.	PUNCT
taxlaw-2859	112	44	”	"	PUNCT
taxlaw-2859	112	45	)	)	PUNCT
taxlaw-2859	112	46	.	.	PUNCT
taxlaw-2859	113	1	2017	2017	NUM
taxlaw-2859	113	2	]	]	PUNCT
taxlaw-2859	113	3	gallery	gallery	NOUN
taxlaw-2859	113	4	-	-	PUNCT
taxlaw-2859	113	5	supported	support	VERB
taxlaw-2859	113	6	art	art	NOUN
taxlaw-2859	113	7	exhibitions	exhibition	NOUN
taxlaw-2859	113	8	73	73	NUM
taxlaw-2859	113	9	exempt	exempt	ADJ
taxlaw-2859	113	10	organizations	organization	NOUN
taxlaw-2859	113	11	’	'	PUNCT
taxlaw-2859	113	12	primary	primary	ADJ
taxlaw-2859	113	13	purpose	purpose	NOUN
taxlaw-2859	113	14	requirement	requirement	NOUN
taxlaw-2859	113	15	and	and	CCONJ
taxlaw-2859	113	16	the	the	DET
taxlaw-2859	113	17	appropriate	appropriate	ADJ
taxlaw-2859	113	18	treatment	treatment	NOUN
taxlaw-2859	113	19	of	of	ADP
taxlaw-2859	113	20	transactions	transaction	NOUN
taxlaw-2859	113	21	between	between	ADP
taxlaw-2859	113	22	for	for	ADP
taxlaw-2859	113	23	-	-	PUNCT
taxlaw-2859	113	24	profit	profit	NOUN
taxlaw-2859	113	25	and	and	CCONJ
taxlaw-2859	113	26	nonprofit	nonprofit	ADJ
taxlaw-2859	113	27	institutions	institution	NOUN
taxlaw-2859	113	28	in	in	ADP
taxlaw-2859	113	29	the	the	DET
taxlaw-2859	113	30	art	art	NOUN
taxlaw-2859	113	31	world	world	NOUN
taxlaw-2859	113	32	.	.	PUNCT
taxlaw-2859	114	1	beyond	beyond	ADP
taxlaw-2859	114	2	its	its	PRON
taxlaw-2859	114	3	primary	primary	ADJ
taxlaw-2859	114	4	focus	focus	NOUN
taxlaw-2859	114	5	,	,	PUNCT
taxlaw-2859	114	6	this	this	DET
taxlaw-2859	114	7	article	article	NOUN
taxlaw-2859	114	8	also	also	ADV
taxlaw-2859	114	9	has	have	VERB
taxlaw-2859	114	10	broader	broad	ADJ
taxlaw-2859	114	11	implications	implication	NOUN
taxlaw-2859	114	12	for	for	ADP
taxlaw-2859	114	13	theory	theory	NOUN
taxlaw-2859	114	14	and	and	CCONJ
taxlaw-2859	114	15	policy	policy	NOUN
taxlaw-2859	114	16	in	in	ADP
taxlaw-2859	114	17	other	other	ADJ
taxlaw-2859	114	18	areas	area	NOUN
taxlaw-2859	114	19	of	of	ADP
taxlaw-2859	114	20	law	law	NOUN
taxlaw-2859	114	21	,	,	PUNCT
taxlaw-2859	114	22	including	include	VERB
taxlaw-2859	114	23	sponsorship	sponsorship	NOUN
taxlaw-2859	114	24	law	law	NOUN
taxlaw-2859	114	25	,	,	PUNCT
taxlaw-2859	114	26	nonprofit	nonprofit	ADJ
taxlaw-2859	114	27	governance	governance	NOUN
taxlaw-2859	114	28	,	,	PUNCT
taxlaw-2859	114	29	and	and	CCONJ
taxlaw-2859	114	30	the	the	DET
taxlaw-2859	114	31	public	public	ADJ
taxlaw-2859	114	32	/	/	SYM
taxlaw-2859	114	33	private	private	ADJ
taxlaw-2859	114	34	distinction	distinction	NOUN
taxlaw-2859	114	35	.	.	PUNCT
taxlaw-2859	115	1	though	though	SCONJ
taxlaw-2859	115	2	gallery	gallery	NOUN
taxlaw-2859	115	3	-	-	PUNCT
taxlaw-2859	115	4	supported	support	VERB
taxlaw-2859	115	5	art	art	NOUN
taxlaw-2859	115	6	exhibitions	exhibition	NOUN
taxlaw-2859	115	7	take	take	VERB
taxlaw-2859	115	8	place	place	NOUN
taxlaw-2859	115	9	at	at	ADP
taxlaw-2859	115	10	nonprofit	nonprofit	ADJ
taxlaw-2859	115	11	art	art	NOUN
taxlaw-2859	115	12	institutions	institution	NOUN
taxlaw-2859	115	13	across	across	ADP
taxlaw-2859	115	14	the	the	DET
taxlaw-2859	115	15	spectrum	spectrum	NOUN
taxlaw-2859	115	16	,	,	PUNCT
taxlaw-2859	115	17	including	include	VERB
taxlaw-2859	115	18	art	art	NOUN
taxlaw-2859	115	19	museums	museum	NOUN
taxlaw-2859	115	20	and	and	CCONJ
taxlaw-2859	115	21	alternative	alternative	ADJ
taxlaw-2859	115	22	arts	art	NOUN
taxlaw-2859	115	23	spaces	space	NOUN
taxlaw-2859	115	24	such	such	ADJ
taxlaw-2859	115	25	as	as	ADP
taxlaw-2859	115	26	redcat	redcat	NOUN
taxlaw-2859	115	27	in	in	ADP
taxlaw-2859	115	28	los	los	PROPN
taxlaw-2859	115	29	angeles,25	angeles,25	PROPN
taxlaw-2859	115	30	this	this	DET
taxlaw-2859	115	31	article	article	NOUN
taxlaw-2859	115	32	will	will	AUX
taxlaw-2859	115	33	focus	focus	VERB
taxlaw-2859	115	34	primarily	primarily	ADV
taxlaw-2859	115	35	upon	upon	SCONJ
taxlaw-2859	115	36	museums	museum	NOUN
taxlaw-2859	115	37	as	as	ADP
taxlaw-2859	115	38	one	one	NUM
taxlaw-2859	115	39	example	example	NOUN
taxlaw-2859	115	40	in	in	ADP
taxlaw-2859	115	41	a	a	DET
taxlaw-2859	115	42	wider	wide	ADJ
taxlaw-2859	115	43	trend	trend	NOUN
taxlaw-2859	115	44	of	of	ADP
taxlaw-2859	115	45	nonprofit	nonprofit	ADJ
taxlaw-2859	115	46	art	art	NOUN
taxlaw-2859	115	47	organizations	organization	NOUN
taxlaw-2859	115	48	that	that	PRON
taxlaw-2859	115	49	accept	accept	VERB
taxlaw-2859	115	50	galleries	gallery	NOUN
taxlaw-2859	115	51	’	'	PUNCT
taxlaw-2859	115	52	financial	financial	ADJ
taxlaw-2859	115	53	support	support	NOUN
taxlaw-2859	115	54	in	in	ADP
taxlaw-2859	115	55	presenting	present	VERB
taxlaw-2859	115	56	art	art	NOUN
taxlaw-2859	115	57	exhibitions	exhibition	NOUN
taxlaw-2859	115	58	.	.	PUNCT
taxlaw-2859	116	1	specifically	specifically	ADV
taxlaw-2859	116	2	,	,	PUNCT
taxlaw-2859	116	3	this	this	DET
taxlaw-2859	116	4	article	article	NOUN
taxlaw-2859	116	5	examines	examine	VERB
taxlaw-2859	116	6	whether	whether	SCONJ
taxlaw-2859	116	7	gallery	gallery	NOUN
taxlaw-2859	116	8	-	-	PUNCT
taxlaw-2859	116	9	supported	support	VERB
taxlaw-2859	116	10	art	art	NOUN
taxlaw-2859	116	11	exhibitions	exhibition	NOUN
taxlaw-2859	116	12	comply	comply	ADV
taxlaw-2859	116	13	with	with	ADP
taxlaw-2859	116	14	nonprofit	nonprofit	ADJ
taxlaw-2859	116	15	art	art	NOUN
taxlaw-2859	116	16	institutions	institution	NOUN
taxlaw-2859	116	17	’	'	PUNCT
taxlaw-2859	116	18	requirement	requirement	NOUN
taxlaw-2859	116	19	to	to	PART
taxlaw-2859	116	20	exclusively	exclusively	ADV
taxlaw-2859	116	21	conduct	conduct	VERB
taxlaw-2859	116	22	exempt	exempt	ADJ
taxlaw-2859	116	23	activities	activity	NOUN
taxlaw-2859	116	24	and	and	CCONJ
taxlaw-2859	116	25	whether	whether	SCONJ
taxlaw-2859	116	26	such	such	ADJ
taxlaw-2859	116	27	institutions	institution	NOUN
taxlaw-2859	116	28	comply	comply	VERB
taxlaw-2859	116	29	with	with	ADP
taxlaw-2859	116	30	industry	industry	NOUN
taxlaw-2859	116	31	regulations	regulation	NOUN
taxlaw-2859	116	32	and	and	CCONJ
taxlaw-2859	116	33	norms	norm	NOUN
taxlaw-2859	116	34	.	.	PUNCT
taxlaw-2859	117	1	part	part	NOUN
taxlaw-2859	117	2	ii	ii	PROPN
taxlaw-2859	117	3	discusses	discuss	VERB
taxlaw-2859	117	4	the	the	DET
taxlaw-2859	117	5	art	art	NOUN
taxlaw-2859	117	6	market	market	NOUN
taxlaw-2859	117	7	and	and	CCONJ
taxlaw-2859	117	8	its	its	PRON
taxlaw-2859	117	9	actors	actor	NOUN
taxlaw-2859	117	10	,	,	PUNCT
taxlaw-2859	117	11	with	with	ADP
taxlaw-2859	117	12	an	an	DET
taxlaw-2859	117	13	emphasis	emphasis	NOUN
taxlaw-2859	117	14	on	on	ADP
taxlaw-2859	117	15	art	art	NOUN
taxlaw-2859	117	16	museums	museum	NOUN
taxlaw-2859	117	17	,	,	PUNCT
taxlaw-2859	117	18	galleries	gallery	NOUN
taxlaw-2859	117	19	and	and	CCONJ
taxlaw-2859	117	20	other	other	ADJ
taxlaw-2859	117	21	relevant	relevant	ADJ
taxlaw-2859	117	22	art	art	NOUN
taxlaw-2859	117	23	exhibition	exhibition	NOUN
taxlaw-2859	117	24	spaces	space	NOUN
taxlaw-2859	117	25	,	,	PUNCT
taxlaw-2859	117	26	and	and	CCONJ
taxlaw-2859	117	27	each	each	PRON
taxlaw-2859	117	28	of	of	ADP
taxlaw-2859	117	29	their	their	PRON
taxlaw-2859	117	30	respective	respective	ADJ
taxlaw-2859	117	31	roles	role	NOUN
taxlaw-2859	117	32	in	in	ADP
taxlaw-2859	117	33	exhibiting	exhibit	VERB
taxlaw-2859	117	34	art	art	NOUN
taxlaw-2859	117	35	.	.	PUNCT
taxlaw-2859	118	1	this	this	DET
taxlaw-2859	118	2	section	section	NOUN
taxlaw-2859	118	3	also	also	ADV
taxlaw-2859	118	4	offers	offer	VERB
taxlaw-2859	118	5	a	a	DET
taxlaw-2859	118	6	more	more	ADV
taxlaw-2859	118	7	detailed	detailed	ADJ
taxlaw-2859	118	8	description	description	NOUN
taxlaw-2859	118	9	of	of	ADP
taxlaw-2859	118	10	gallery	gallery	NOUN
taxlaw-2859	118	11	-	-	PUNCT
taxlaw-2859	118	12	supported	support	VERB
taxlaw-2859	118	13	art	art	NOUN
taxlaw-2859	118	14	exhibitions	exhibition	NOUN
taxlaw-2859	118	15	.	.	PUNCT
taxlaw-2859	119	1	part	part	NOUN
taxlaw-2859	119	2	iii	iii	NOUN
taxlaw-2859	119	3	presents	present	VERB
taxlaw-2859	119	4	the	the	DET
taxlaw-2859	119	5	federal	federal	ADJ
taxlaw-2859	119	6	tax	tax	NOUN
taxlaw-2859	119	7	law	law	NOUN
taxlaw-2859	119	8	governing	govern	VERB
taxlaw-2859	119	9	cooperation	cooperation	NOUN
taxlaw-2859	119	10	between	between	ADP
taxlaw-2859	119	11	nonprofit	nonprofit	ADJ
taxlaw-2859	119	12	and	and	CCONJ
taxlaw-2859	119	13	for	for	ADP
taxlaw-2859	119	14	-	-	PUNCT
taxlaw-2859	119	15	profit	profit	NOUN
taxlaw-2859	119	16	entities	entity	NOUN
taxlaw-2859	119	17	,	,	PUNCT
taxlaw-2859	119	18	focusing	focus	VERB
taxlaw-2859	119	19	on	on	ADP
taxlaw-2859	119	20	determination	determination	NOUN
taxlaw-2859	119	21	of	of	ADP
taxlaw-2859	119	22	exempt	exempt	ADJ
taxlaw-2859	119	23	purpose	purpose	NOUN
taxlaw-2859	119	24	,	,	PUNCT
taxlaw-2859	119	25	excess	excess	ADJ
taxlaw-2859	119	26	benefit	benefit	NOUN
taxlaw-2859	119	27	and	and	CCONJ
taxlaw-2859	119	28	taxation	taxation	NOUN
taxlaw-2859	119	29	on	on	ADP
taxlaw-2859	119	30	non	non	ADJ
taxlaw-2859	119	31	-	-	ADJ
taxlaw-2859	119	32	exempt	exempt	ADJ
taxlaw-2859	119	33	activities	activity	NOUN
taxlaw-2859	119	34	conducted	conduct	VERB
taxlaw-2859	119	35	by	by	ADP
taxlaw-2859	119	36	nonprofit	nonprofit	ADJ
taxlaw-2859	119	37	organizations	organization	NOUN
taxlaw-2859	119	38	.	.	PUNCT
taxlaw-2859	120	1	this	this	DET
taxlaw-2859	120	2	section	section	NOUN
taxlaw-2859	120	3	also	also	ADV
taxlaw-2859	120	4	examines	examine	VERB
taxlaw-2859	120	5	select	select	ADJ
taxlaw-2859	120	6	applicable	applicable	ADJ
taxlaw-2859	120	7	self	self	NOUN
taxlaw-2859	120	8	-	-	PUNCT
taxlaw-2859	120	9	regulatory	regulatory	ADJ
taxlaw-2859	120	10	industry	industry	NOUN
taxlaw-2859	120	11	association	association	NOUN
taxlaw-2859	120	12	guidance	guidance	NOUN
taxlaw-2859	120	13	,	,	PUNCT
taxlaw-2859	120	14	and	and	CCONJ
taxlaw-2859	120	15	industry	industry	NOUN
taxlaw-2859	120	16	norms	norm	NOUN
taxlaw-2859	120	17	applicable	applicable	ADJ
taxlaw-2859	120	18	to	to	ADP
taxlaw-2859	120	19	gallery	gallery	NOUN
taxlaw-2859	120	20	-	-	PUNCT
taxlaw-2859	120	21	supported	support	VERB
taxlaw-2859	120	22	art	art	NOUN
taxlaw-2859	120	23	exhibitions	exhibition	NOUN
taxlaw-2859	120	24	.	.	PUNCT
taxlaw-2859	121	1	part	part	NOUN
taxlaw-2859	121	2	iv	iv	NUM
taxlaw-2859	121	3	analyzes	analyze	VERB
taxlaw-2859	121	4	gallerysupported	gallerysupporte	VERB
taxlaw-2859	121	5	art	art	NOUN
taxlaw-2859	121	6	exhibitions	exhibition	NOUN
taxlaw-2859	121	7	under	under	ADP
taxlaw-2859	121	8	this	this	DET
taxlaw-2859	121	9	guidance	guidance	NOUN
taxlaw-2859	121	10	,	,	PUNCT
taxlaw-2859	121	11	finding	find	VERB
taxlaw-2859	121	12	that	that	SCONJ
taxlaw-2859	121	13	they	they	PRON
taxlaw-2859	121	14	may	may	AUX
taxlaw-2859	121	15	even	even	ADV
taxlaw-2859	121	16	endanger	endanger	VERB
taxlaw-2859	121	17	nonprofit	nonprofit	ADJ
taxlaw-2859	121	18	art	art	NOUN
taxlaw-2859	121	19	museums	museum	NOUN
taxlaw-2859	121	20	’	'	PUNCT
taxlaw-2859	121	21	exempt	exempt	ADJ
taxlaw-2859	121	22	status	status	NOUN
taxlaw-2859	121	23	entirely	entirely	ADV
taxlaw-2859	121	24	.	.	PUNCT
taxlaw-2859	122	1	ii	ii	X
taxlaw-2859	122	2	.	.	PUNCT
taxlaw-2859	122	3	institutional	institutional	ADJ
taxlaw-2859	122	4	framework	framework	NOUN
taxlaw-2859	122	5	in	in	ADP
taxlaw-2859	122	6	order	order	NOUN
taxlaw-2859	122	7	to	to	PART
taxlaw-2859	122	8	accurately	accurately	ADV
taxlaw-2859	122	9	analyze	analyze	VERB
taxlaw-2859	122	10	gallery	gallery	NOUN
taxlaw-2859	122	11	-	-	PUNCT
taxlaw-2859	122	12	supported	support	VERB
taxlaw-2859	122	13	museum	museum	NOUN
taxlaw-2859	122	14	exhibitions	exhibition	NOUN
taxlaw-2859	122	15	,	,	PUNCT
taxlaw-2859	122	16	it	it	PRON
taxlaw-2859	122	17	is	be	AUX
taxlaw-2859	122	18	necessary	necessary	ADJ
taxlaw-2859	122	19	first	first	ADV
taxlaw-2859	122	20	to	to	PART
taxlaw-2859	122	21	precisely	precisely	ADV
taxlaw-2859	122	22	contextualize	contextualize	VERB
taxlaw-2859	122	23	art	art	NOUN
taxlaw-2859	122	24	museums	museum	NOUN
taxlaw-2859	122	25	,	,	PUNCT
taxlaw-2859	122	26	galleries	gallery	NOUN
taxlaw-2859	122	27	and	and	CCONJ
taxlaw-2859	122	28	the	the	DET
taxlaw-2859	122	29	art	art	NOUN
taxlaw-2859	122	30	market	market	NOUN
taxlaw-2859	122	31	.	.	PUNCT
taxlaw-2859	123	1	of	of	ADP
taxlaw-2859	123	2	course	course	NOUN
taxlaw-2859	123	3	,	,	PUNCT
taxlaw-2859	123	4	the	the	DET
taxlaw-2859	123	5	nature	nature	NOUN
taxlaw-2859	123	6	of	of	ADP
taxlaw-2859	123	7	the	the	DET
taxlaw-2859	123	8	art	art	NOUN
taxlaw-2859	123	9	market	market	NOUN
taxlaw-2859	123	10	and	and	CCONJ
taxlaw-2859	123	11	its	its	PRON
taxlaw-2859	123	12	actors	actor	NOUN
taxlaw-2859	123	13	is	be	AUX
taxlaw-2859	123	14	a	a	DET
taxlaw-2859	123	15	source	source	NOUN
taxlaw-2859	123	16	of	of	ADP
taxlaw-2859	123	17	timeless	timeless	ADJ
taxlaw-2859	123	18	debate	debate	NOUN
taxlaw-2859	123	19	.	.	PUNCT
taxlaw-2859	124	1	therefore	therefore	ADV
taxlaw-2859	124	2	,	,	PUNCT
taxlaw-2859	124	3	this	this	DET
taxlaw-2859	124	4	section	section	NOUN
taxlaw-2859	124	5	does	do	AUX
taxlaw-2859	124	6	not	not	PART
taxlaw-2859	124	7	seek	seek	VERB
taxlaw-2859	124	8	to	to	PART
taxlaw-2859	124	9	settle	settle	VERB
taxlaw-2859	124	10	such	such	ADJ
taxlaw-2859	124	11	questions	question	NOUN
taxlaw-2859	124	12	,	,	PUNCT
taxlaw-2859	124	13	but	but	CCONJ
taxlaw-2859	124	14	rather	rather	ADV
taxlaw-2859	124	15	provides	provide	VERB
taxlaw-2859	124	16	a	a	DET
taxlaw-2859	124	17	rough	rough	ADJ
taxlaw-2859	124	18	overview	overview	NOUN
taxlaw-2859	124	19	based	base	VERB
taxlaw-2859	124	20	on	on	ADP
taxlaw-2859	124	21	industry	industry	NOUN
taxlaw-2859	124	22	,	,	PUNCT
taxlaw-2859	124	23	media	medium	NOUN
taxlaw-2859	124	24	,	,	PUNCT
taxlaw-2859	124	25	academic	academic	ADJ
taxlaw-2859	124	26	and	and	CCONJ
taxlaw-2859	124	27	legal	legal	ADJ
taxlaw-2859	124	28	sources	source	NOUN
taxlaw-2859	124	29	.	.	PUNCT
taxlaw-2859	125	1	a.	a.	NOUN
taxlaw-2859	125	2	commercial	commercial	PROPN
taxlaw-2859	125	3	and	and	CCONJ
taxlaw-2859	125	4	noncommercial	noncommercial	ADJ
taxlaw-2859	125	5	art	art	NOUN
taxlaw-2859	125	6	exhibitions	exhibition	NOUN
taxlaw-2859	125	7	in	in	ADP
taxlaw-2859	125	8	the	the	DET
taxlaw-2859	125	9	united	united	PROPN
taxlaw-2859	125	10	states	states	PROPN
taxlaw-2859	125	11	,	,	PUNCT
taxlaw-2859	125	12	nonprofit	nonprofit	ADJ
taxlaw-2859	125	13	art	art	NOUN
taxlaw-2859	125	14	organizations	organization	NOUN
taxlaw-2859	125	15	and	and	CCONJ
taxlaw-2859	125	16	for	for	ADP
taxlaw-2859	125	17	-	-	PUNCT
taxlaw-2859	125	18	profit	profit	NOUN
taxlaw-2859	125	19	galleries	gallery	NOUN
taxlaw-2859	125	20	have	have	AUX
taxlaw-2859	125	21	traditionally	traditionally	ADV
taxlaw-2859	125	22	occupied	occupy	VERB
taxlaw-2859	125	23	distinct	distinct	ADJ
taxlaw-2859	125	24	roles	role	NOUN
taxlaw-2859	125	25	in	in	ADP
taxlaw-2859	125	26	the	the	DET
taxlaw-2859	125	27	production	production	NOUN
taxlaw-2859	125	28	of	of	ADP
taxlaw-2859	125	29	art	art	NOUN
taxlaw-2859	125	30	,	,	PUNCT
taxlaw-2859	125	31	even	even	ADV
taxlaw-2859	125	32	while	while	SCONJ
taxlaw-2859	125	33	both	both	DET
taxlaw-2859	125	34	entities	entity	NOUN
taxlaw-2859	125	35	engage	engage	VERB
taxlaw-2859	125	36	in	in	ADP
taxlaw-2859	125	37	the	the	DET
taxlaw-2859	125	38	exhibition	exhibition	NOUN
taxlaw-2859	125	39	of	of	ADP
taxlaw-2859	125	40	art	art	NOUN
taxlaw-2859	125	41	.	.	PUNCT
taxlaw-2859	126	1	a	a	DET
taxlaw-2859	126	2	for	for	ADP
taxlaw-2859	126	3	-	-	PUNCT
taxlaw-2859	126	4	profit	profit	NOUN
taxlaw-2859	126	5	art	art	NOUN
taxlaw-2859	126	6	gallery	gallery	NOUN
taxlaw-2859	126	7	,	,	PUNCT
taxlaw-2859	126	8	such	such	ADJ
taxlaw-2859	126	9	as	as	ADP
taxlaw-2859	126	10	a	a	DET
taxlaw-2859	126	11	commercial	commercial	ADJ
taxlaw-2859	126	12	,	,	PUNCT
taxlaw-2859	126	13	cooperative	cooperative	ADJ
taxlaw-2859	126	14	or	or	CCONJ
taxlaw-2859	126	15	vanity	vanity	NOUN
taxlaw-2859	126	16	gallery	gallery	NOUN
taxlaw-2859	126	17	,	,	PUNCT
taxlaw-2859	126	18	exhibits	exhibit	VERB
taxlaw-2859	126	19	and	and	CCONJ
taxlaw-2859	126	20	offers	offer	VERB
taxlaw-2859	126	21	art	art	NOUN
taxlaw-2859	126	22	for	for	ADP
taxlaw-2859	126	23	sale	sale	NOUN
taxlaw-2859	126	24	on	on	ADP
taxlaw-2859	126	25	behalf	behalf	NOUN
taxlaw-2859	126	26	of	of	ADP
taxlaw-2859	126	27	artists	artist	NOUN
taxlaw-2859	126	28	,	,	PUNCT
taxlaw-2859	126	29	with	with	ADP
taxlaw-2859	126	30	whom	whom	PRON
taxlaw-2859	126	31	the	the	DET
taxlaw-2859	126	32	gallery	gallery	NOUN
taxlaw-2859	126	33	has	have	VERB
taxlaw-2859	126	34	a	a	DET
taxlaw-2859	126	35	formal	formal	ADJ
taxlaw-2859	126	36	relationship	relationship	NOUN
taxlaw-2859	126	37	as	as	ADP
taxlaw-2859	126	38	the	the	DET
taxlaw-2859	126	39	artists	artist	NOUN
taxlaw-2859	126	40	’	’	PART
taxlaw-2859	126	41	agent	agent	NOUN
taxlaw-2859	126	42	or	or	CCONJ
taxlaw-2859	126	43	dealer	dealer	NOUN
taxlaw-2859	126	44	.	.	PUNCT
taxlaw-2859	127	1	meanwhile	meanwhile	ADV
taxlaw-2859	127	2	,	,	PUNCT
taxlaw-2859	127	3	nonprofit	nonprofit	ADJ
taxlaw-2859	127	4	art	art	NOUN
taxlaw-2859	127	5	museums	museum	NOUN
taxlaw-2859	127	6	engage	engage	VERB
taxlaw-2859	127	7	and	and	CCONJ
taxlaw-2859	127	8	educate	educate	VERB
taxlaw-2859	127	9	the	the	DET
taxlaw-2859	127	10	public	public	NOUN
taxlaw-2859	127	11	about	about	ADP
taxlaw-2859	127	12	art	art	NOUN
taxlaw-2859	127	13	outside	outside	ADP
taxlaw-2859	127	14	of	of	ADP
taxlaw-2859	127	15	the	the	DET
taxlaw-2859	127	16	market	market	NOUN
taxlaw-2859	127	17	.	.	PUNCT
taxlaw-2859	128	1	historically	historically	ADV
taxlaw-2859	128	2	,	,	PUNCT
taxlaw-2859	128	3	the	the	DET
taxlaw-2859	128	4	primary	primary	ADJ
taxlaw-2859	128	5	purpose	purpose	NOUN
taxlaw-2859	128	6	of	of	ADP
taxlaw-2859	128	7	for	for	ADP
taxlaw-2859	128	8	-	-	PUNCT
taxlaw-2859	128	9	profit	profit	NOUN
taxlaw-2859	128	10	galleries	gallery	NOUN
taxlaw-2859	128	11	has	have	AUX
taxlaw-2859	128	12	been	be	AUX
taxlaw-2859	128	13	to	to	PART
taxlaw-2859	128	14	sell	sell	VERB
taxlaw-2859	128	15	or	or	CCONJ
taxlaw-2859	128	16	re	re	VERB
taxlaw-2859	128	17	-	-	NOUN
taxlaw-2859	128	18	sell	sell	VERB
taxlaw-2859	128	19	art	art	NOUN
taxlaw-2859	128	20	on	on	ADP
taxlaw-2859	128	21	the	the	DET
taxlaw-2859	128	22	primary	primary	ADJ
taxlaw-2859	128	23	market	market	NOUN
taxlaw-2859	128	24	,	,	PUNCT
taxlaw-2859	128	25	while	while	SCONJ
taxlaw-2859	128	26	the	the	DET
taxlaw-2859	128	27	art	art	NOUN
taxlaw-2859	128	28	market	market	NOUN
taxlaw-2859	128	29	’s	’s	PART
taxlaw-2859	128	30	noncommercial	noncommercial	ADJ
taxlaw-2859	128	31	actors	actor	NOUN
taxlaw-2859	128	32	—	—	PUNCT
taxlaw-2859	128	33	not	not	PART
taxlaw-2859	128	34	only	only	ADV
taxlaw-2859	128	35	museums	museum	NOUN
taxlaw-2859	128	36	,	,	PUNCT
taxlaw-2859	128	37	but	but	CCONJ
taxlaw-2859	128	38	also	also	ADV
taxlaw-2859	128	39	alternative	alternative	ADJ
taxlaw-2859	128	40	spaces	space	NOUN
taxlaw-2859	128	41	and	and	CCONJ
taxlaw-2859	128	42	nonprofit	nonprofit	ADJ
taxlaw-2859	128	43	galleries	gallery	NOUN
taxlaw-2859	128	44	—	—	PUNCT
taxlaw-2859	128	45	exist	exist	VERB
taxlaw-2859	128	46	both	both	PRON
taxlaw-2859	128	47	as	as	ADP
taxlaw-2859	128	48	a	a	DET
taxlaw-2859	128	49	part	part	NOUN
taxlaw-2859	128	50	of	of	ADP
taxlaw-2859	128	51	the	the	DET
taxlaw-2859	128	52	discourse	discourse	NOUN
taxlaw-2859	128	53	setting	set	VERB
taxlaw-2859	128	54	infrastructure	infrastructure	NOUN
taxlaw-2859	128	55	of	of	ADP
taxlaw-2859	128	56	the	the	DET
taxlaw-2859	128	57	art	art	NOUN
taxlaw-2859	128	58	industry	industry	NOUN
taxlaw-2859	128	59	and	and	CCONJ
taxlaw-2859	128	60	as	as	ADP
taxlaw-2859	128	61	contextualizing	contextualizing	ADJ
taxlaw-2859	128	62	institutions	institution	NOUN
taxlaw-2859	128	63	that	that	PRON
taxlaw-2859	128	64	provide	provide	VERB
taxlaw-2859	128	65	the	the	DET
taxlaw-2859	128	66	public	public	NOUN
taxlaw-2859	128	67	with	with	ADP
taxlaw-2859	128	68	an	an	DET
taxlaw-2859	128	69	opportunity	opportunity	NOUN
taxlaw-2859	128	70	to	to	PART
taxlaw-2859	128	71	see	see	VERB
taxlaw-2859	128	72	artworks	artwork	NOUN
taxlaw-2859	128	73	in	in	ADP
taxlaw-2859	128	74	context	context	NOUN
taxlaw-2859	128	75	.	.	PUNCT
taxlaw-2859	129	1	accordingly	accordingly	ADV
taxlaw-2859	129	2	,	,	PUNCT
taxlaw-2859	129	3	when	when	SCONJ
taxlaw-2859	129	4	for	for	ADP
taxlaw-2859	129	5	-	-	PUNCT
taxlaw-2859	129	6	profit	profit	NOUN
taxlaw-2859	129	7	art	art	NOUN
taxlaw-2859	129	8	galleries	gallery	NOUN
taxlaw-2859	129	9	sell	sell	VERB
taxlaw-2859	129	10	works	work	NOUN
taxlaw-2859	129	11	,	,	PUNCT
taxlaw-2859	129	12	the	the	DET
taxlaw-2859	129	13	gallery	gallery	NOUN
taxlaw-2859	129	14	owner	owner	NOUN
taxlaw-2859	129	15	and	and	CCONJ
taxlaw-2859	129	16	artist	artist	NOUN
taxlaw-2859	129	17	take	take	VERB
taxlaw-2859	129	18	home	home	ADV
taxlaw-2859	129	19	the	the	DET
taxlaw-2859	129	20	income	income	NOUN
taxlaw-2859	129	21	.	.	PUNCT
taxlaw-2859	130	1	the	the	DET
taxlaw-2859	130	2	income	income	NOUN
taxlaw-2859	130	3	,	,	PUNCT
taxlaw-2859	130	4	if	if	SCONJ
taxlaw-2859	130	5	any	any	PRON
taxlaw-2859	130	6	,	,	PUNCT
taxlaw-2859	130	7	derived	derive	VERB
taxlaw-2859	130	8	from	from	ADP
taxlaw-2859	130	9	works	work	NOUN
taxlaw-2859	130	10	produced	produce	VERB
taxlaw-2859	130	11	in	in	ADP
taxlaw-2859	130	12	the	the	DET
taxlaw-2859	130	13	noncommercial	noncommercial	ADJ
taxlaw-2859	130	14	context	context	NOUN
taxlaw-2859	130	15	primarily	primarily	ADV
taxlaw-2859	130	16	benefits	benefit	VERB
taxlaw-2859	130	17	the	the	DET
taxlaw-2859	130	18	wider	wide	ADJ
taxlaw-2859	130	19	public	public	NOUN
taxlaw-2859	130	20	and	and	CCONJ
taxlaw-2859	130	21	is	be	AUX
taxlaw-2859	130	22	reinvested	reinveste	VERB
taxlaw-2859	130	23	in	in	ADP
taxlaw-2859	130	24	future	future	ADJ
taxlaw-2859	130	25	programming	programming	NOUN
taxlaw-2859	130	26	or	or	CCONJ
taxlaw-2859	130	27	operational	operational	ADJ
taxlaw-2859	130	28	costs	cost	NOUN
taxlaw-2859	130	29	.	.	PUNCT
taxlaw-2859	131	1	thus	thus	ADV
taxlaw-2859	131	2	,	,	PUNCT
taxlaw-2859	131	3	galleries	gallery	NOUN
taxlaw-2859	131	4	represent	represent	VERB
taxlaw-2859	131	5	the	the	DET
taxlaw-2859	131	6	commercial	commercial	ADJ
taxlaw-2859	131	7	,	,	PUNCT
taxlaw-2859	131	8	private	private	ADJ
taxlaw-2859	131	9	interest	interest	NOUN
taxlaw-2859	131	10	in	in	ADP
taxlaw-2859	131	11	the	the	DET
taxlaw-2859	131	12	art	art	NOUN
taxlaw-2859	131	13	market	market	NOUN
taxlaw-2859	131	14	;	;	PUNCT
taxlaw-2859	131	15	art	art	NOUN
taxlaw-2859	131	16	museums	museum	NOUN
taxlaw-2859	131	17	25	25	NUM
taxlaw-2859	131	18	finkel	finkel	PROPN
taxlaw-2859	131	19	,	,	PUNCT
taxlaw-2859	131	20	supra	supra	PROPN
taxlaw-2859	131	21	note	note	NOUN
taxlaw-2859	131	22	4	4	NUM
taxlaw-2859	131	23	.	.	SYM
taxlaw-2859	131	24	74	74	NUM
taxlaw-2859	131	25	columbia	columbia	PROPN
taxlaw-2859	131	26	journal	journal	PROPN
taxlaw-2859	131	27	of	of	ADP
taxlaw-2859	131	28	tax	tax	NOUN
taxlaw-2859	131	29	law	law	NOUN
taxlaw-2859	132	1	[	[	X
taxlaw-2859	132	2	vol.9:67	vol.9:67	PROPN
taxlaw-2859	132	3	represent	represent	VERB
taxlaw-2859	132	4	the	the	DET
taxlaw-2859	132	5	noncommercial	noncommercial	ADJ
taxlaw-2859	132	6	,	,	PUNCT
taxlaw-2859	132	7	public	public	ADJ
taxlaw-2859	132	8	interest	interest	NOUN
taxlaw-2859	132	9	;	;	PUNCT
taxlaw-2859	132	10	and	and	CCONJ
taxlaw-2859	132	11	alternative	alternative	ADJ
taxlaw-2859	132	12	spaces	space	NOUN
taxlaw-2859	132	13	and	and	CCONJ
taxlaw-2859	132	14	nonprofit	nonprofit	ADJ
taxlaw-2859	132	15	galleries	gallery	NOUN
taxlaw-2859	132	16	both	both	PRON
taxlaw-2859	132	17	exist	exist	VERB
taxlaw-2859	132	18	somewhere	somewhere	ADV
taxlaw-2859	132	19	at	at	ADP
taxlaw-2859	132	20	the	the	DET
taxlaw-2859	132	21	intersection	intersection	NOUN
taxlaw-2859	132	22	of	of	ADP
taxlaw-2859	132	23	for	for	ADP
taxlaw-2859	132	24	-	-	PUNCT
taxlaw-2859	132	25	profit	profit	NOUN
taxlaw-2859	132	26	galleries	gallery	NOUN
taxlaw-2859	132	27	and	and	CCONJ
taxlaw-2859	132	28	art	art	NOUN
taxlaw-2859	132	29	museums	museum	NOUN
taxlaw-2859	132	30	.	.	PUNCT
taxlaw-2859	133	1	these	these	DET
taxlaw-2859	133	2	commercial	commercial	ADJ
taxlaw-2859	133	3	and	and	CCONJ
taxlaw-2859	133	4	noncommercial	noncommercial	ADJ
taxlaw-2859	133	5	entities	entity	NOUN
taxlaw-2859	133	6	comprise	comprise	VERB
taxlaw-2859	133	7	part	part	NOUN
taxlaw-2859	133	8	of	of	ADP
taxlaw-2859	133	9	the	the	DET
taxlaw-2859	133	10	growing	grow	VERB
taxlaw-2859	133	11	multi	multi	ADJ
taxlaw-2859	133	12	-	-	ADJ
taxlaw-2859	133	13	dimensional	dimensional	ADJ
taxlaw-2859	133	14	art	art	NOUN
taxlaw-2859	133	15	market	market	NOUN
taxlaw-2859	133	16	composed	compose	VERB
taxlaw-2859	133	17	of	of	ADP
taxlaw-2859	133	18	different	different	ADJ
taxlaw-2859	133	19	sectors	sector	NOUN
taxlaw-2859	133	20	that	that	PRON
taxlaw-2859	133	21	function	function	VERB
taxlaw-2859	133	22	together	together	ADV
taxlaw-2859	133	23	to	to	PART
taxlaw-2859	133	24	produce	produce	VERB
taxlaw-2859	133	25	and	and	CCONJ
taxlaw-2859	133	26	legitimize	legitimize	VERB
taxlaw-2859	133	27	art	art	NOUN
taxlaw-2859	133	28	.	.	PUNCT
taxlaw-2859	134	1	these	these	DET
taxlaw-2859	134	2	sectors	sector	NOUN
taxlaw-2859	134	3	include	include	VERB
taxlaw-2859	134	4	(	(	PUNCT
taxlaw-2859	134	5	1	1	X
taxlaw-2859	134	6	)	)	PUNCT
taxlaw-2859	134	7	the	the	DET
taxlaw-2859	134	8	commercial	commercial	ADJ
taxlaw-2859	134	9	art	art	NOUN
taxlaw-2859	134	10	market	market	NOUN
taxlaw-2859	134	11	,	,	PUNCT
taxlaw-2859	134	12	which	which	PRON
taxlaw-2859	134	13	is	be	AUX
taxlaw-2859	134	14	split	split	VERB
taxlaw-2859	134	15	into	into	ADP
taxlaw-2859	134	16	a	a	DET
taxlaw-2859	134	17	primary	primary	ADJ
taxlaw-2859	134	18	market	market	NOUN
taxlaw-2859	134	19	of	of	ADP
taxlaw-2859	134	20	artists	artist	NOUN
taxlaw-2859	134	21	,	,	PUNCT
taxlaw-2859	134	22	galleries	gallery	NOUN
taxlaw-2859	134	23	,	,	PUNCT
taxlaw-2859	134	24	and	and	CCONJ
taxlaw-2859	134	25	collectors	collector	NOUN
taxlaw-2859	134	26	,	,	PUNCT
taxlaw-2859	134	27	and	and	CCONJ
taxlaw-2859	134	28	a	a	DET
taxlaw-2859	134	29	secondary	secondary	ADJ
taxlaw-2859	134	30	market	market	NOUN
taxlaw-2859	134	31	of	of	ADP
taxlaw-2859	134	32	dealers	dealer	NOUN
taxlaw-2859	134	33	and	and	CCONJ
taxlaw-2859	134	34	auction	auction	NOUN
taxlaw-2859	134	35	houses	house	NOUN
taxlaw-2859	134	36	;	;	PUNCT
taxlaw-2859	134	37	(	(	PUNCT
taxlaw-2859	134	38	2	2	X
taxlaw-2859	134	39	)	)	PUNCT
taxlaw-2859	134	40	the	the	DET
taxlaw-2859	134	41	knowledge	knowledge	NOUN
taxlaw-2859	134	42	market	market	NOUN
taxlaw-2859	134	43	,	,	PUNCT
taxlaw-2859	134	44	including	include	VERB
taxlaw-2859	134	45	conferences	conference	NOUN
taxlaw-2859	134	46	,	,	PUNCT
taxlaw-2859	134	47	art	art	NOUN
taxlaw-2859	134	48	academies	academy	NOUN
taxlaw-2859	134	49	,	,	PUNCT
taxlaw-2859	134	50	and	and	CCONJ
taxlaw-2859	134	51	publications	publication	NOUN
taxlaw-2859	134	52	;	;	PUNCT
taxlaw-2859	134	53	(	(	PUNCT
taxlaw-2859	134	54	3	3	X
taxlaw-2859	134	55	)	)	PUNCT
taxlaw-2859	134	56	the	the	DET
taxlaw-2859	134	57	market	market	NOUN
taxlaw-2859	134	58	of	of	ADP
taxlaw-2859	134	59	institutions	institution	NOUN
taxlaw-2859	134	60	,	,	PUNCT
taxlaw-2859	134	61	dominated	dominate	VERB
taxlaw-2859	134	62	by	by	ADP
taxlaw-2859	134	63	museums	museum	NOUN
taxlaw-2859	134	64	and	and	CCONJ
taxlaw-2859	134	65	art	art	NOUN
taxlaw-2859	134	66	societies	society	NOUN
taxlaw-2859	134	67	;	;	PUNCT
taxlaw-2859	134	68	and	and	CCONJ
taxlaw-2859	134	69	(	(	PUNCT
taxlaw-2859	134	70	4	4	X
taxlaw-2859	134	71	)	)	PUNCT
taxlaw-2859	134	72	the	the	DET
taxlaw-2859	134	73	market	market	NOUN
taxlaw-2859	134	74	of	of	ADP
taxlaw-2859	134	75	major	major	ADJ
taxlaw-2859	134	76	exhibitions	exhibition	NOUN
taxlaw-2859	134	77	such	such	ADJ
taxlaw-2859	134	78	as	as	ADP
taxlaw-2859	134	79	the	the	DET
taxlaw-2859	134	80	bienniales	bienniale	NOUN
taxlaw-2859	134	81	,	,	PUNCT
taxlaw-2859	134	82	manifestas	manifesta	NOUN
taxlaw-2859	134	83	,	,	PUNCT
taxlaw-2859	134	84	and	and	CCONJ
taxlaw-2859	134	85	documentas	documenta	NOUN
taxlaw-2859	134	86	.	.	PUNCT
taxlaw-2859	135	1	26	26	NUM
taxlaw-2859	135	2	these	these	DET
taxlaw-2859	135	3	individual	individual	ADJ
taxlaw-2859	135	4	markets	market	NOUN
taxlaw-2859	135	5	exist	exist	VERB
taxlaw-2859	135	6	side	side	NOUN
taxlaw-2859	135	7	by	by	ADP
taxlaw-2859	135	8	side	side	NOUN
taxlaw-2859	135	9	and	and	CCONJ
taxlaw-2859	135	10	also	also	ADV
taxlaw-2859	135	11	overlap.27	overlap.27	ADJ
taxlaw-2859	135	12	within	within	ADP
taxlaw-2859	135	13	this	this	DET
taxlaw-2859	135	14	web	web	NOUN
taxlaw-2859	135	15	,	,	PUNCT
taxlaw-2859	135	16	the	the	DET
taxlaw-2859	135	17	role	role	NOUN
taxlaw-2859	135	18	of	of	ADP
taxlaw-2859	135	19	art	art	NOUN
taxlaw-2859	135	20	museum	museum	NOUN
taxlaw-2859	135	21	exhibitions	exhibition	NOUN
taxlaw-2859	135	22	,	,	PUNCT
taxlaw-2859	135	23	and	and	CCONJ
taxlaw-2859	135	24	art	art	NOUN
taxlaw-2859	135	25	museums	museum	NOUN
taxlaw-2859	135	26	generally	generally	ADV
taxlaw-2859	135	27	,	,	PUNCT
taxlaw-2859	135	28	functions	function	NOUN
taxlaw-2859	135	29	as	as	ADP
taxlaw-2859	135	30	one	one	NUM
taxlaw-2859	135	31	institution	institution	NOUN
taxlaw-2859	135	32	that	that	PRON
taxlaw-2859	135	33	contributes	contribute	VERB
taxlaw-2859	135	34	to	to	ADP
taxlaw-2859	135	35	the	the	DET
taxlaw-2859	135	36	generation	generation	NOUN
taxlaw-2859	135	37	of	of	ADP
taxlaw-2859	135	38	art	art	NOUN
taxlaw-2859	135	39	’s	’s	PART
taxlaw-2859	135	40	symbolic	symbolic	ADJ
taxlaw-2859	135	41	value28	value28	NOUN
taxlaw-2859	135	42	that	that	SCONJ
taxlaw-2859	135	43	in	in	ADP
taxlaw-2859	135	44	turn	turn	NOUN
taxlaw-2859	135	45	drives	drive	VERB
taxlaw-2859	135	46	art	art	NOUN
taxlaw-2859	135	47	’s	’s	PART
taxlaw-2859	135	48	commercial	commercial	ADJ
taxlaw-2859	135	49	value.29	value.29	NOUN
taxlaw-2859	135	50	commercial	commercial	ADJ
taxlaw-2859	135	51	exhibitions	exhibition	NOUN
taxlaw-2859	135	52	of	of	ADP
taxlaw-2859	135	53	art	art	NOUN
taxlaw-2859	135	54	in	in	ADP
taxlaw-2859	135	55	a	a	DET
taxlaw-2859	135	56	for	for	ADP
taxlaw-2859	135	57	-	-	PUNCT
taxlaw-2859	135	58	profit	profit	NOUN
taxlaw-2859	135	59	gallery	gallery	NOUN
taxlaw-2859	135	60	are	be	AUX
taxlaw-2859	135	61	created	create	VERB
taxlaw-2859	135	62	by	by	ADP
taxlaw-2859	135	63	the	the	DET
taxlaw-2859	135	64	artist	artist	NOUN
taxlaw-2859	135	65	for	for	ADP
taxlaw-2859	135	66	the	the	DET
taxlaw-2859	135	67	primary	primary	ADJ
taxlaw-2859	135	68	market	market	NOUN
taxlaw-2859	135	69	and	and	CCONJ
taxlaw-2859	135	70	produced	produce	VERB
taxlaw-2859	135	71	by	by	ADP
taxlaw-2859	135	72	a	a	DET
taxlaw-2859	135	73	gallerist	gallerist	NOUN
taxlaw-2859	135	74	that	that	PRON
taxlaw-2859	135	75	coordinates	coordinate	VERB
taxlaw-2859	135	76	and	and	CCONJ
taxlaw-2859	135	77	markets	market	VERB
taxlaw-2859	135	78	all	all	DET
taxlaw-2859	135	79	aspects	aspect	NOUN
taxlaw-2859	135	80	of	of	ADP
taxlaw-2859	135	81	the	the	DET
taxlaw-2859	135	82	exhibition	exhibition	NOUN
taxlaw-2859	135	83	.	.	PUNCT
taxlaw-2859	136	1	a	a	DET
taxlaw-2859	136	2	single	single	ADJ
taxlaw-2859	136	3	individual	individual	ADJ
taxlaw-2859	136	4	or	or	CCONJ
taxlaw-2859	136	5	corporate	corporate	ADJ
taxlaw-2859	136	6	patron	patron	NOUN
taxlaw-2859	136	7	may	may	AUX
taxlaw-2859	136	8	commission	commission	VERB
taxlaw-2859	136	9	art	art	NOUN
taxlaw-2859	136	10	works	work	NOUN
taxlaw-2859	136	11	and	and	CCONJ
taxlaw-2859	136	12	cover	cover	VERB
taxlaw-2859	136	13	costs	cost	NOUN
taxlaw-2859	136	14	,	,	PUNCT
taxlaw-2859	136	15	or	or	CCONJ
taxlaw-2859	136	16	the	the	DET
taxlaw-2859	136	17	production	production	NOUN
taxlaw-2859	136	18	cost	cost	NOUN
taxlaw-2859	136	19	may	may	AUX
taxlaw-2859	136	20	be	be	AUX
taxlaw-2859	136	21	funded	fund	VERB
taxlaw-2859	136	22	by	by	ADP
taxlaw-2859	136	23	the	the	DET
taxlaw-2859	136	24	artist	artist	NOUN
taxlaw-2859	136	25	and	and	CCONJ
taxlaw-2859	136	26	recouped	recoup	VERB
taxlaw-2859	136	27	upon	upon	SCONJ
taxlaw-2859	136	28	sale	sale	NOUN
taxlaw-2859	136	29	.	.	PUNCT
taxlaw-2859	137	1	a	a	DET
taxlaw-2859	137	2	commercial	commercial	ADJ
taxlaw-2859	137	3	gallery	gallery	NOUN
taxlaw-2859	137	4	may	may	AUX
taxlaw-2859	137	5	also	also	ADV
taxlaw-2859	137	6	advance	advance	VERB
taxlaw-2859	137	7	or	or	CCONJ
taxlaw-2859	137	8	subsidize	subsidize	VERB
taxlaw-2859	137	9	an	an	DET
taxlaw-2859	137	10	artwork	artwork	NOUN
taxlaw-2859	137	11	’s	’s	PART
taxlaw-2859	137	12	production	production	NOUN
taxlaw-2859	137	13	costs	cost	NOUN
taxlaw-2859	137	14	especially	especially	ADV
taxlaw-2859	137	15	in	in	ADP
taxlaw-2859	137	16	the	the	DET
taxlaw-2859	137	17	case	case	NOUN
taxlaw-2859	137	18	of	of	ADP
taxlaw-2859	137	19	capital	capital	NOUN
taxlaw-2859	137	20	-	-	PUNCT
taxlaw-2859	137	21	intensive	intensive	ADJ
taxlaw-2859	137	22	projects.30	projects.30	NOUN
taxlaw-2859	137	23	the	the	DET
taxlaw-2859	137	24	costs	cost	NOUN
taxlaw-2859	137	25	of	of	ADP
taxlaw-2859	137	26	unprofitable	unprofitable	ADJ
taxlaw-2859	137	27	artworks	artwork	NOUN
taxlaw-2859	137	28	are	be	AUX
taxlaw-2859	137	29	borne	bear	VERB
taxlaw-2859	137	30	by	by	ADP
taxlaw-2859	137	31	the	the	DET
taxlaw-2859	137	32	artist	artist	NOUN
taxlaw-2859	137	33	,	,	PUNCT
taxlaw-2859	137	34	and	and	CCONJ
taxlaw-2859	137	35	in	in	ADP
taxlaw-2859	137	36	some	some	DET
taxlaw-2859	137	37	cases	case	NOUN
taxlaw-2859	137	38	a	a	DET
taxlaw-2859	137	39	gallery	gallery	NOUN
taxlaw-2859	137	40	,	,	PUNCT
taxlaw-2859	137	41	to	to	ADP
taxlaw-2859	137	42	the	the	DET
taxlaw-2859	137	43	extent	extent	NOUN
taxlaw-2859	137	44	it	it	PRON
taxlaw-2859	137	45	advances	advance	VERB
taxlaw-2859	137	46	funds	fund	NOUN
taxlaw-2859	137	47	to	to	ADP
taxlaw-2859	137	48	the	the	DET
taxlaw-2859	137	49	artist	artist	NOUN
taxlaw-2859	137	50	.	.	PUNCT
taxlaw-2859	138	1	if	if	SCONJ
taxlaw-2859	138	2	an	an	DET
taxlaw-2859	138	3	artwork	artwork	NOUN
taxlaw-2859	138	4	sells	sell	VERB
taxlaw-2859	138	5	,	,	PUNCT
taxlaw-2859	138	6	artists	artist	NOUN
taxlaw-2859	138	7	usually	usually	ADV
taxlaw-2859	138	8	see	see	VERB
taxlaw-2859	138	9	half	half	NOUN
taxlaw-2859	138	10	of	of	ADP
taxlaw-2859	138	11	the	the	DET
taxlaw-2859	138	12	profit	profit	NOUN
taxlaw-2859	138	13	from	from	ADP
taxlaw-2859	138	14	sales	sale	NOUN
taxlaw-2859	138	15	of	of	ADP
taxlaw-2859	138	16	their	their	PRON
taxlaw-2859	138	17	work	work	NOUN
taxlaw-2859	138	18	,	,	PUNCT
taxlaw-2859	138	19	with	with	ADP
taxlaw-2859	138	20	galleries	gallery	NOUN
taxlaw-2859	138	21	retaining	retain	VERB
taxlaw-2859	138	22	a	a	DET
taxlaw-2859	138	23	50	50	NUM
taxlaw-2859	138	24	%	%	NOUN
taxlaw-2859	138	25	commission	commission	NOUN
taxlaw-2859	138	26	to	to	PART
taxlaw-2859	138	27	compensate	compensate	VERB
taxlaw-2859	138	28	for	for	ADP
taxlaw-2859	138	29	efforts	effort	NOUN
taxlaw-2859	138	30	in	in	ADP
taxlaw-2859	138	31	marketing	marketing	NOUN
taxlaw-2859	138	32	and	and	CCONJ
taxlaw-2859	138	33	placing	place	VERB
taxlaw-2859	138	34	the	the	DET
taxlaw-2859	138	35	art	art	NOUN
taxlaw-2859	138	36	with	with	ADP
taxlaw-2859	138	37	buyers	buyer	NOUN
taxlaw-2859	138	38	on	on	ADP
taxlaw-2859	138	39	the	the	DET
taxlaw-2859	138	40	primary	primary	ADJ
taxlaw-2859	138	41	market	market	NOUN
taxlaw-2859	138	42	.	.	PUNCT
taxlaw-2859	139	1	furthermore	furthermore	ADV
taxlaw-2859	139	2	,	,	PUNCT
taxlaw-2859	139	3	if	if	SCONJ
taxlaw-2859	139	4	a	a	DET
taxlaw-2859	139	5	repurchase	repurchase	NOUN
taxlaw-2859	139	6	and/or	and/or	CCONJ
taxlaw-2859	139	7	resale	resale	NOUN
taxlaw-2859	139	8	right	right	NOUN
taxlaw-2859	139	9	is	be	AUX
taxlaw-2859	139	10	negotiated	negotiate	VERB
taxlaw-2859	139	11	,	,	PUNCT
taxlaw-2859	139	12	the	the	DET
taxlaw-2859	139	13	gallerist	gallerist	NOUN
taxlaw-2859	139	14	and	and	CCONJ
taxlaw-2859	139	15	artist	artist	NOUN
taxlaw-2859	139	16	may	may	AUX
taxlaw-2859	139	17	receive	receive	VERB
taxlaw-2859	139	18	additional	additional	ADJ
taxlaw-2859	139	19	income	income	NOUN
taxlaw-2859	139	20	on	on	ADP
taxlaw-2859	139	21	subsequent	subsequent	ADJ
taxlaw-2859	139	22	sales	sale	NOUN
taxlaw-2859	139	23	of	of	ADP
taxlaw-2859	139	24	the	the	DET
taxlaw-2859	139	25	same	same	ADJ
taxlaw-2859	139	26	artwork	artwork	NOUN
taxlaw-2859	139	27	.	.	PUNCT
taxlaw-2859	140	1	otherwise	otherwise	ADV
taxlaw-2859	140	2	,	,	PUNCT
taxlaw-2859	140	3	neither	neither	CCONJ
taxlaw-2859	140	4	the	the	DET
taxlaw-2859	140	5	gallerist	gallerist	NOUN
taxlaw-2859	140	6	nor	nor	CCONJ
taxlaw-2859	140	7	artist	artist	NOUN
taxlaw-2859	140	8	receives	receive	VERB
taxlaw-2859	140	9	further	further	ADJ
taxlaw-2859	140	10	income	income	NOUN
taxlaw-2859	140	11	from	from	ADP
taxlaw-2859	140	12	future	future	ADJ
taxlaw-2859	140	13	sales	sale	NOUN
taxlaw-2859	140	14	made	make	VERB
taxlaw-2859	140	15	by	by	ADP
taxlaw-2859	140	16	art	art	NOUN
taxlaw-2859	140	17	dealers	dealer	NOUN
taxlaw-2859	140	18	or	or	CCONJ
taxlaw-2859	140	19	auction	auction	NOUN
taxlaw-2859	140	20	houses	house	NOUN
taxlaw-2859	140	21	on	on	ADP
taxlaw-2859	140	22	the	the	DET
taxlaw-2859	140	23	secondary	secondary	ADJ
taxlaw-2859	140	24	market	market	NOUN
taxlaw-2859	140	25	.	.	PUNCT
taxlaw-2859	141	1	another	another	DET
taxlaw-2859	141	2	feature	feature	NOUN
taxlaw-2859	141	3	of	of	ADP
taxlaw-2859	141	4	commercial	commercial	ADJ
taxlaw-2859	141	5	exhibitions	exhibition	NOUN
taxlaw-2859	141	6	is	be	AUX
taxlaw-2859	141	7	that	that	SCONJ
taxlaw-2859	141	8	traditionally	traditionally	ADV
taxlaw-2859	141	9	they	they	PRON
taxlaw-2859	141	10	have	have	AUX
taxlaw-2859	141	11	not	not	PART
taxlaw-2859	141	12	been	be	AUX
taxlaw-2859	141	13	presented	present	VERB
taxlaw-2859	141	14	in	in	ADP
taxlaw-2859	141	15	an	an	DET
taxlaw-2859	141	16	art	art	NOUN
taxlaw-2859	141	17	historical	historical	ADJ
taxlaw-2859	141	18	or	or	CCONJ
taxlaw-2859	141	19	otherwise	otherwise	ADV
taxlaw-2859	141	20	critical	critical	ADJ
taxlaw-2859	141	21	manner	manner	NOUN
taxlaw-2859	141	22	,	,	PUNCT
taxlaw-2859	141	23	beyond	beyond	ADP
taxlaw-2859	141	24	any	any	DET
taxlaw-2859	141	25	artist	artist	NOUN
taxlaw-2859	141	26	statement	statement	NOUN
taxlaw-2859	141	27	or	or	CCONJ
taxlaw-2859	141	28	marketing	marketing	NOUN
taxlaw-2859	141	29	materials	material	NOUN
taxlaw-2859	141	30	the	the	DET
taxlaw-2859	141	31	gallery	gallery	NOUN
taxlaw-2859	141	32	may	may	AUX
taxlaw-2859	141	33	provide	provide	VERB
taxlaw-2859	141	34	in	in	ADP
taxlaw-2859	141	35	connection	connection	NOUN
taxlaw-2859	141	36	with	with	ADP
taxlaw-2859	141	37	the	the	DET
taxlaw-2859	141	38	exhibition	exhibition	NOUN
taxlaw-2859	141	39	.	.	PUNCT
taxlaw-2859	142	1	exhibitions	exhibition	NOUN
taxlaw-2859	142	2	of	of	ADP
taxlaw-2859	142	3	art	art	NOUN
taxlaw-2859	142	4	in	in	ADP
taxlaw-2859	142	5	noncommercial	noncommercial	ADJ
taxlaw-2859	142	6	settings	setting	NOUN
taxlaw-2859	142	7	date	date	VERB
taxlaw-2859	142	8	back	back	ADV
taxlaw-2859	142	9	to	to	ADP
taxlaw-2859	142	10	the	the	DET
taxlaw-2859	142	11	establishment	establishment	NOUN
taxlaw-2859	142	12	of	of	ADP
taxlaw-2859	142	13	the	the	DET
taxlaw-2859	142	14	first	first	ADJ
taxlaw-2859	142	15	art	art	NOUN
taxlaw-2859	142	16	museums	museum	NOUN
taxlaw-2859	142	17	in	in	ADP
taxlaw-2859	142	18	the	the	DET
taxlaw-2859	142	19	united	united	PROPN
taxlaw-2859	142	20	states	states	PROPN
taxlaw-2859	142	21	in	in	ADP
taxlaw-2859	142	22	the	the	DET
taxlaw-2859	142	23	late	late	ADJ
taxlaw-2859	142	24	nineteenth	nineteenth	ADJ
taxlaw-2859	142	25	century	century	NOUN
taxlaw-2859	142	26	.	.	PUNCT
taxlaw-2859	143	1	a	a	DET
taxlaw-2859	143	2	desire	desire	NOUN
taxlaw-2859	143	3	to	to	PART
taxlaw-2859	143	4	provide	provide	VERB
taxlaw-2859	143	5	classical	classical	ADJ
taxlaw-2859	143	6	education	education	NOUN
taxlaw-2859	143	7	of	of	ADP
taxlaw-2859	143	8	the	the	DET
taxlaw-2859	143	9	american	american	ADJ
taxlaw-2859	143	10	public	public	NOUN
taxlaw-2859	143	11	,	,	PUNCT
taxlaw-2859	143	12	as	as	ADV
taxlaw-2859	143	13	well	well	ADV
taxlaw-2859	143	14	as	as	ADP
taxlaw-2859	143	15	an	an	DET
taxlaw-2859	143	16	intent	intent	NOUN
taxlaw-2859	143	17	to	to	PART
taxlaw-2859	143	18	shape	shape	VERB
taxlaw-2859	143	19	a	a	DET
taxlaw-2859	143	20	popular	popular	ADJ
taxlaw-2859	143	21	culture	culture	NOUN
taxlaw-2859	143	22	26	26	NUM
taxlaw-2859	143	23	according	accord	VERB
taxlaw-2859	143	24	to	to	ADP
taxlaw-2859	143	25	sarah	sarah	PROPN
taxlaw-2859	143	26	thornton	thornton	PROPN
taxlaw-2859	143	27	,	,	PUNCT
taxlaw-2859	143	28	“	"	PUNCT
taxlaw-2859	143	29	a	a	DET
taxlaw-2859	143	30	biennial	biennial	NOUN
taxlaw-2859	143	31	is	be	AUX
taxlaw-2859	143	32	not	not	PART
taxlaw-2859	143	33	just	just	ADV
taxlaw-2859	143	34	a	a	DET
taxlaw-2859	143	35	show	show	NOUN
taxlaw-2859	143	36	that	that	PRON
taxlaw-2859	143	37	takes	take	VERB
taxlaw-2859	143	38	place	place	NOUN
taxlaw-2859	143	39	every	every	DET
taxlaw-2859	143	40	two	two	NUM
taxlaw-2859	143	41	years	year	NOUN
taxlaw-2859	143	42	;	;	PUNCT
taxlaw-2859	143	43	it	it	PRON
taxlaw-2859	143	44	is	be	AUX
taxlaw-2859	143	45	a	a	DET
taxlaw-2859	143	46	goliath	goliath	NOUN
taxlaw-2859	143	47	exhibition	exhibition	NOUN
taxlaw-2859	143	48	that	that	PRON
taxlaw-2859	143	49	is	be	AUX
taxlaw-2859	143	50	meant	mean	VERB
taxlaw-2859	143	51	to	to	PART
taxlaw-2859	143	52	capture	capture	VERB
taxlaw-2859	143	53	the	the	DET
taxlaw-2859	143	54	global	global	ADJ
taxlaw-2859	143	55	artistic	artistic	ADJ
taxlaw-2859	143	56	moment	moment	NOUN
taxlaw-2859	143	57	.	.	PUNCT
taxlaw-2859	143	58	.	.	PUNCT
taxlaw-2859	143	59	.	.	PUNCT
taxlaw-2859	144	1	a	a	DET
taxlaw-2859	144	2	true	true	ADJ
taxlaw-2859	144	3	biennial	biennial	NOUN
taxlaw-2859	144	4	is	be	AUX
taxlaw-2859	144	5	international	international	ADJ
taxlaw-2859	144	6	in	in	ADP
taxlaw-2859	144	7	outlook	outlook	NOUN
taxlaw-2859	144	8	and	and	CCONJ
taxlaw-2859	144	9	hosted	host	VERB
taxlaw-2859	144	10	by	by	ADP
taxlaw-2859	144	11	a	a	DET
taxlaw-2859	144	12	city	city	NOUN
taxlaw-2859	144	13	rather	rather	ADV
taxlaw-2859	144	14	than	than	ADP
taxlaw-2859	144	15	a	a	DET
taxlaw-2859	144	16	museum	museum	NOUN
taxlaw-2859	144	17	.	.	PUNCT
taxlaw-2859	144	18	.	.	PUNCT
taxlaw-2859	144	19	.	.	PUNCT
taxlaw-2859	145	1	unlike	unlike	ADP
taxlaw-2859	145	2	an	an	DET
taxlaw-2859	145	3	art	art	NOUN
taxlaw-2859	145	4	fair	fair	ADJ
taxlaw-2859	145	5	,	,	PUNCT
taxlaw-2859	145	6	where	where	SCONJ
taxlaw-2859	145	7	the	the	DET
taxlaw-2859	145	8	displays	display	NOUN
taxlaw-2859	145	9	are	be	AUX
taxlaw-2859	145	10	organized	organize	VERB
taxlaw-2859	145	11	by	by	ADP
taxlaw-2859	145	12	participating	participate	VERB
taxlaw-2859	145	13	galleries	gallery	NOUN
taxlaw-2859	145	14	,	,	PUNCT
taxlaw-2859	145	15	the	the	DET
taxlaw-2859	145	16	underlying	underlie	VERB
taxlaw-2859	145	17	structures	structure	NOUN
taxlaw-2859	145	18	of	of	ADP
taxlaw-2859	145	19	biennials	biennial	NOUN
taxlaw-2859	145	20	are	be	AUX
taxlaw-2859	145	21	determined	determine	VERB
taxlaw-2859	145	22	by	by	ADP
taxlaw-2859	145	23	national	national	ADJ
taxlaw-2859	145	24	identity	identity	NOUN
taxlaw-2859	145	25	and	and	CCONJ
taxlaw-2859	145	26	other	other	ADJ
taxlaw-2859	145	27	curatorial	curatorial	ADJ
taxlaw-2859	145	28	themes	theme	NOUN
taxlaw-2859	145	29	.	.	PUNCT
taxlaw-2859	145	30	”	"	PUNCT
taxlaw-2859	145	31	thornton	thornton	PROPN
taxlaw-2859	145	32	,	,	PUNCT
taxlaw-2859	145	33	supra	supra	PROPN
taxlaw-2859	145	34	note	note	PROPN
taxlaw-2859	145	35	8	8	NUM
taxlaw-2859	145	36	,	,	PUNCT
taxlaw-2859	145	37	at	at	ADP
taxlaw-2859	145	38	100	100	NUM
taxlaw-2859	145	39	.	.	PUNCT
taxlaw-2859	146	1	the	the	DET
taxlaw-2859	146	2	venice	venice	PROPN
taxlaw-2859	146	3	biennial	biennial	NOUN
taxlaw-2859	146	4	is	be	AUX
taxlaw-2859	146	5	among	among	ADP
taxlaw-2859	146	6	the	the	DET
taxlaw-2859	146	7	largest	large	ADJ
taxlaw-2859	146	8	and	and	CCONJ
taxlaw-2859	146	9	most	most	ADV
taxlaw-2859	146	10	noteworthy	noteworthy	ADJ
taxlaw-2859	146	11	.	.	PUNCT
taxlaw-2859	147	1	i	i	PRON
taxlaw-2859	147	2	d.	d.	PROPN
taxlaw-2859	147	3	others	other	NOUN
taxlaw-2859	147	4	include	include	VERB
taxlaw-2859	147	5	manifesta	manifesta	NOUN
taxlaw-2859	147	6	,	,	PUNCT
taxlaw-2859	147	7	a	a	DET
taxlaw-2859	147	8	biennial	biennial	NOUN
taxlaw-2859	147	9	hosted	host	VERB
taxlaw-2859	147	10	by	by	ADP
taxlaw-2859	147	11	a	a	DET
taxlaw-2859	147	12	different	different	ADJ
taxlaw-2859	147	13	european	european	ADJ
taxlaw-2859	147	14	city	city	NOUN
taxlaw-2859	147	15	every	every	DET
taxlaw-2859	147	16	other	other	ADJ
taxlaw-2859	147	17	year	year	NOUN
taxlaw-2859	147	18	,	,	PUNCT
taxlaw-2859	147	19	and	and	CCONJ
taxlaw-2859	147	20	documenta	documenta	PROPN
taxlaw-2859	147	21	,	,	PUNCT
taxlaw-2859	147	22	hosted	host	VERB
taxlaw-2859	147	23	in	in	ADP
taxlaw-2859	147	24	kassel	kassel	PROPN
taxlaw-2859	147	25	,	,	PUNCT
taxlaw-2859	147	26	germany	germany	PROPN
taxlaw-2859	147	27	every	every	DET
taxlaw-2859	147	28	five	five	NUM
taxlaw-2859	147	29	years	year	NOUN
taxlaw-2859	147	30	.	.	PUNCT
taxlaw-2859	148	1	about	about	ADP
taxlaw-2859	148	2	the	the	DET
taxlaw-2859	148	3	biennial	biennial	ADJ
taxlaw-2859	148	4	,	,	PUNCT
taxlaw-2859	148	5	manifesta	manifesta	ADJ
taxlaw-2859	148	6	,	,	PUNCT
taxlaw-2859	148	7	[	[	X
taxlaw-2859	148	8	http://manifesta.org/biennials/about-the-biennials	http://manifesta.org/biennials/about-the-biennials	X
taxlaw-2859	148	9	[	[	X
taxlaw-2859	148	10	perma.cc/9pja-z958	perma.cc/9pja-z958	X
taxlaw-2859	148	11	]	]	X
taxlaw-2859	148	12	;	;	PUNCT
taxlaw-2859	148	13	thornton	thornton	PROPN
taxlaw-2859	148	14	,	,	PUNCT
taxlaw-2859	148	15	supra	supra	PROPN
taxlaw-2859	148	16	note	note	PROPN
taxlaw-2859	148	17	8	8	NUM
taxlaw-2859	148	18	,	,	PUNCT
taxlaw-2859	148	19	at	at	ADP
taxlaw-2859	148	20	100	100	NUM
taxlaw-2859	148	21	.	.	PUNCT
taxlaw-2859	148	22	27	27	NUM
taxlaw-2859	148	23	graw	graw	NOUN
taxlaw-2859	148	24	,	,	PUNCT
taxlaw-2859	148	25	supra	supra	ADJ
taxlaw-2859	148	26	note	note	NOUN
taxlaw-2859	148	27	2	2	NUM
taxlaw-2859	148	28	,	,	PUNCT
taxlaw-2859	148	29	at	at	ADP
taxlaw-2859	148	30	65	65	NUM
taxlaw-2859	148	31	.	.	PUNCT
taxlaw-2859	148	32	28	28	NUM
taxlaw-2859	148	33	see	see	VERB
taxlaw-2859	148	34	part	part	NOUN
taxlaw-2859	148	35	iii.d	iii.d	NOUN
taxlaw-2859	148	36	,	,	PUNCT
taxlaw-2859	148	37	infra	infra	NOUN
taxlaw-2859	148	38	,	,	PUNCT
taxlaw-2859	148	39	for	for	ADP
taxlaw-2859	148	40	a	a	DET
taxlaw-2859	148	41	more	more	ADV
taxlaw-2859	148	42	detailed	detailed	ADJ
taxlaw-2859	148	43	discussion	discussion	NOUN
taxlaw-2859	148	44	on	on	ADP
taxlaw-2859	148	45	the	the	DET
taxlaw-2859	148	46	meaning	meaning	NOUN
taxlaw-2859	148	47	of	of	ADP
taxlaw-2859	148	48	symbolic	symbolic	ADJ
taxlaw-2859	148	49	value	value	NOUN
taxlaw-2859	148	50	of	of	ADP
taxlaw-2859	148	51	art	art	NOUN
taxlaw-2859	148	52	.	.	PUNCT
taxlaw-2859	149	1	29	29	NUM
taxlaw-2859	149	2	graw	graw	NOUN
taxlaw-2859	149	3	,	,	PUNCT
taxlaw-2859	149	4	supra	supra	ADJ
taxlaw-2859	149	5	note	note	NOUN
taxlaw-2859	149	6	2	2	NUM
taxlaw-2859	149	7	,	,	PUNCT
taxlaw-2859	149	8	at	at	ADP
taxlaw-2859	149	9	21	21	NUM
taxlaw-2859	149	10	.	.	PUNCT
taxlaw-2859	150	1	see	see	VERB
taxlaw-2859	150	2	generally	generally	ADV
taxlaw-2859	150	3	olav	olav	PROPN
taxlaw-2859	150	4	velthuis	velthuis	PROPN
taxlaw-2859	150	5	,	,	PUNCT
taxlaw-2859	150	6	talking	talk	VERB
taxlaw-2859	150	7	prices	price	NOUN
taxlaw-2859	150	8	:	:	PUNCT
taxlaw-2859	150	9	symbolic	symbolic	ADJ
taxlaw-2859	150	10	meanings	meaning	NOUN
taxlaw-2859	150	11	of	of	ADP
taxlaw-2859	150	12	prices	price	NOUN
taxlaw-2859	150	13	on	on	ADP
taxlaw-2859	150	14	the	the	DET
taxlaw-2859	150	15	market	market	NOUN
taxlaw-2859	150	16	for	for	ADP
taxlaw-2859	150	17	contemporary	contemporary	ADJ
taxlaw-2859	150	18	art	art	NOUN
taxlaw-2859	150	19	(	(	PUNCT
taxlaw-2859	150	20	2007	2007	NUM
taxlaw-2859	150	21	)	)	PUNCT
taxlaw-2859	150	22	.	.	PUNCT
taxlaw-2859	151	1	30	30	NUM
taxlaw-2859	151	2	w.a.g.e	w.a.g.e	NOUN
taxlaw-2859	151	3	.	.	PUNCT
taxlaw-2859	152	1	(	(	PUNCT
taxlaw-2859	152	2	working	work	VERB
taxlaw-2859	152	3	artists	artist	NOUN
taxlaw-2859	152	4	and	and	CCONJ
taxlaw-2859	152	5	the	the	DET
taxlaw-2859	152	6	greater	great	ADJ
taxlaw-2859	152	7	economy	economy	NOUN
taxlaw-2859	152	8	)	)	PUNCT
taxlaw-2859	152	9	,	,	PUNCT
taxlaw-2859	152	10	certification	certification	NOUN
taxlaw-2859	152	11	background	background	NOUN
taxlaw-2859	152	12	,	,	PUNCT
taxlaw-2859	152	13	“	"	PUNCT
taxlaw-2859	152	14	production	production	NOUN
taxlaw-2859	152	15	costs	cost	NOUN
taxlaw-2859	152	16	,	,	PUNCT
taxlaw-2859	152	17	”	"	PUNCT
taxlaw-2859	152	18	http://www.wageforwork.com/certification/5/certification-background	http://www.wageforwork.com/certification/5/certification-background	PUNCT
taxlaw-2859	153	1	[	[	X
taxlaw-2859	153	2	perma.cc/udm8-lbdq	perma.cc/udm8-lbdq	X
taxlaw-2859	153	3	]	]	X
taxlaw-2859	153	4	(	(	PUNCT
taxlaw-2859	153	5	last	last	ADV
taxlaw-2859	153	6	visited	visit	VERB
taxlaw-2859	153	7	nov	nov	PROPN
taxlaw-2859	153	8	.	.	PROPN
taxlaw-2859	153	9	10	10	NUM
taxlaw-2859	153	10	,	,	PUNCT
taxlaw-2859	153	11	2017	2017	NUM
taxlaw-2859	153	12	)	)	PUNCT
taxlaw-2859	153	13	.	.	PUNCT
taxlaw-2859	154	1	2017	2017	NUM
taxlaw-2859	154	2	]	]	PUNCT
taxlaw-2859	154	3	gallery	gallery	NOUN
taxlaw-2859	154	4	-	-	PUNCT
taxlaw-2859	154	5	supported	support	VERB
taxlaw-2859	154	6	art	art	NOUN
taxlaw-2859	154	7	exhibitions	exhibition	NOUN
taxlaw-2859	154	8	75	75	NUM
taxlaw-2859	154	9	in	in	ADP
taxlaw-2859	154	10	which	which	PRON
taxlaw-2859	154	11	art	art	NOUN
taxlaw-2859	154	12	was	be	AUX
taxlaw-2859	154	13	prominent	prominent	ADJ
taxlaw-2859	154	14	,	,	PUNCT
taxlaw-2859	154	15	drove	drive	VERB
taxlaw-2859	154	16	wealthy	wealthy	ADJ
taxlaw-2859	154	17	businessmen	businessman	NOUN
taxlaw-2859	154	18	,	,	PUNCT
taxlaw-2859	154	19	industrialists	industrialist	NOUN
taxlaw-2859	154	20	and	and	CCONJ
taxlaw-2859	154	21	heirs	heir	NOUN
taxlaw-2859	154	22	to	to	PART
taxlaw-2859	154	23	establish	establish	VERB
taxlaw-2859	154	24	art	art	NOUN
taxlaw-2859	154	25	museums	museum	NOUN
taxlaw-2859	154	26	.	.	PUNCT
taxlaw-2859	155	1	traditionally	traditionally	ADV
taxlaw-2859	155	2	,	,	PUNCT
taxlaw-2859	155	3	noncommercial	noncommercial	ADJ
taxlaw-2859	155	4	exhibitions	exhibition	NOUN
taxlaw-2859	155	5	presented	present	VERB
taxlaw-2859	155	6	art	art	NOUN
taxlaw-2859	155	7	belonging	belong	VERB
taxlaw-2859	155	8	to	to	ADP
taxlaw-2859	155	9	a	a	DET
taxlaw-2859	155	10	museum	museum	NOUN
taxlaw-2859	155	11	’s	’s	PART
taxlaw-2859	155	12	collection	collection	NOUN
taxlaw-2859	155	13	that	that	PRON
taxlaw-2859	155	14	,	,	PUNCT
taxlaw-2859	155	15	except	except	SCONJ
taxlaw-2859	155	16	in	in	ADP
taxlaw-2859	155	17	rare	rare	ADJ
taxlaw-2859	155	18	cases	case	NOUN
taxlaw-2859	155	19	,	,	PUNCT
taxlaw-2859	155	20	was	be	AUX
taxlaw-2859	155	21	not	not	PART
taxlaw-2859	155	22	commissioned	commission	VERB
taxlaw-2859	155	23	or	or	CCONJ
taxlaw-2859	155	24	otherwise	otherwise	ADV
taxlaw-2859	155	25	directly	directly	ADV
taxlaw-2859	155	26	acquired	acquire	VERB
taxlaw-2859	155	27	from	from	ADP
taxlaw-2859	155	28	an	an	DET
taxlaw-2859	155	29	artist	artist	NOUN
taxlaw-2859	155	30	.	.	PUNCT
taxlaw-2859	156	1	rather	rather	ADV
taxlaw-2859	156	2	,	,	PUNCT
taxlaw-2859	156	3	art	art	NOUN
taxlaw-2859	156	4	museums	museum	NOUN
taxlaw-2859	156	5	’	'	PUNCT
taxlaw-2859	156	6	collections	collection	NOUN
taxlaw-2859	156	7	comprised	comprise	VERB
taxlaw-2859	156	8	of	of	ADP
taxlaw-2859	156	9	art	art	NOUN
taxlaw-2859	156	10	either	either	CCONJ
taxlaw-2859	156	11	purchased	purchase	VERB
taxlaw-2859	156	12	on	on	ADP
taxlaw-2859	156	13	the	the	DET
taxlaw-2859	156	14	secondary	secondary	ADJ
taxlaw-2859	156	15	market	market	NOUN
taxlaw-2859	156	16	from	from	ADP
taxlaw-2859	156	17	a	a	DET
taxlaw-2859	156	18	dealer	dealer	NOUN
taxlaw-2859	156	19	or	or	CCONJ
taxlaw-2859	156	20	through	through	ADP
taxlaw-2859	156	21	an	an	DET
taxlaw-2859	156	22	auction	auction	NOUN
taxlaw-2859	156	23	house	house	NOUN
taxlaw-2859	156	24	,	,	PUNCT
taxlaw-2859	156	25	or	or	CCONJ
taxlaw-2859	156	26	donated	donate	VERB
taxlaw-2859	156	27	by	by	ADP
taxlaw-2859	156	28	a	a	DET
taxlaw-2859	156	29	collector	collector	NOUN
taxlaw-2859	156	30	.	.	PUNCT
taxlaw-2859	157	1	today	today	NOUN
taxlaw-2859	157	2	,	,	PUNCT
taxlaw-2859	157	3	more	more	ADJ
taxlaw-2859	157	4	than	than	ADP
taxlaw-2859	157	5	ninety	ninety	NUM
taxlaw-2859	157	6	percent	percent	NOUN
taxlaw-2859	157	7	of	of	ADP
taxlaw-2859	157	8	the	the	DET
taxlaw-2859	157	9	art	art	NOUN
taxlaw-2859	157	10	collections	collection	NOUN
taxlaw-2859	157	11	held	hold	VERB
taxlaw-2859	157	12	in	in	ADP
taxlaw-2859	157	13	public	public	ADJ
taxlaw-2859	157	14	trust	trust	NOUN
taxlaw-2859	157	15	by	by	ADP
taxlaw-2859	157	16	america	america	PROPN
taxlaw-2859	157	17	’s	’s	PART
taxlaw-2859	157	18	art	art	NOUN
taxlaw-2859	157	19	museums	museum	NOUN
taxlaw-2859	157	20	have	have	AUX
taxlaw-2859	157	21	been	be	AUX
taxlaw-2859	157	22	donated	donate	VERB
taxlaw-2859	157	23	by	by	ADP
taxlaw-2859	157	24	private	private	ADJ
taxlaw-2859	157	25	individuals.31	individuals.31	PROPN
taxlaw-2859	157	26	b.	b.	PROPN
taxlaw-2859	157	27	strategies	strategy	NOUN
taxlaw-2859	157	28	for	for	ADP
taxlaw-2859	157	29	financing	finance	VERB
taxlaw-2859	157	30	art	art	NOUN
taxlaw-2859	157	31	exhibitions	exhibition	NOUN
taxlaw-2859	157	32	at	at	ADP
taxlaw-2859	157	33	museums	museum	NOUN
taxlaw-2859	157	34	a	a	DET
taxlaw-2859	157	35	museum	museum	NOUN
taxlaw-2859	157	36	’s	’s	PART
taxlaw-2859	157	37	costs	cost	NOUN
taxlaw-2859	157	38	entail	entail	VERB
taxlaw-2859	157	39	a	a	DET
taxlaw-2859	157	40	budget	budget	NOUN
taxlaw-2859	157	41	for	for	ADP
taxlaw-2859	157	42	purchasing	purchasing	NOUN
taxlaw-2859	157	43	,	,	PUNCT
taxlaw-2859	157	44	preserving	preserve	VERB
taxlaw-2859	157	45	and	and	CCONJ
taxlaw-2859	157	46	interpreting	interpret	VERB
taxlaw-2859	157	47	art	art	NOUN
taxlaw-2859	157	48	,	,	PUNCT
taxlaw-2859	157	49	in	in	ADP
taxlaw-2859	157	50	addition	addition	NOUN
taxlaw-2859	157	51	to	to	ADP
taxlaw-2859	157	52	operational	operational	ADJ
taxlaw-2859	157	53	costs	cost	NOUN
taxlaw-2859	157	54	associated	associate	VERB
taxlaw-2859	157	55	with	with	ADP
taxlaw-2859	157	56	overhead	overhead	NOUN
taxlaw-2859	157	57	and	and	CCONJ
taxlaw-2859	157	58	the	the	DET
taxlaw-2859	157	59	administration	administration	NOUN
taxlaw-2859	157	60	of	of	ADP
taxlaw-2859	157	61	the	the	DET
taxlaw-2859	157	62	museum	museum	NOUN
taxlaw-2859	157	63	by	by	ADP
taxlaw-2859	157	64	its	its	PRON
taxlaw-2859	157	65	curator	curator	NOUN
taxlaw-2859	157	66	and	and	CCONJ
taxlaw-2859	157	67	staff	staff	NOUN
taxlaw-2859	157	68	.	.	PUNCT
taxlaw-2859	158	1	to	to	PART
taxlaw-2859	158	2	cover	cover	VERB
taxlaw-2859	158	3	such	such	ADJ
taxlaw-2859	158	4	costs	cost	NOUN
taxlaw-2859	158	5	,	,	PUNCT
taxlaw-2859	158	6	neither	neither	CCONJ
taxlaw-2859	158	7	direct	direct	ADJ
taxlaw-2859	158	8	government	government	NOUN
taxlaw-2859	158	9	funding	funding	NOUN
taxlaw-2859	158	10	32	32	NUM
taxlaw-2859	158	11	nor	nor	CCONJ
taxlaw-2859	158	12	the	the	DET
taxlaw-2859	158	13	sale	sale	NOUN
taxlaw-2859	158	14	of	of	ADP
taxlaw-2859	158	15	works	work	NOUN
taxlaw-2859	158	16	from	from	ADP
taxlaw-2859	158	17	art	art	NOUN
taxlaw-2859	158	18	museums	museum	NOUN
taxlaw-2859	158	19	’	'	PUNCT
taxlaw-2859	158	20	collections	collection	NOUN
taxlaw-2859	158	21	(	(	PUNCT
taxlaw-2859	158	22	also	also	ADV
taxlaw-2859	158	23	known	know	VERB
taxlaw-2859	158	24	as	as	ADP
taxlaw-2859	158	25	deaccessioning)33	deaccessioning)33	PROPN
taxlaw-2859	158	26	are	be	AUX
taxlaw-2859	158	27	available	available	ADJ
taxlaw-2859	158	28	as	as	ADP
taxlaw-2859	158	29	primary	primary	ADJ
taxlaw-2859	158	30	sources	source	NOUN
taxlaw-2859	158	31	of	of	ADP
taxlaw-2859	158	32	support	support	NOUN
taxlaw-2859	158	33	.	.	PUNCT
taxlaw-2859	159	1	rather	rather	ADV
taxlaw-2859	159	2	,	,	PUNCT
taxlaw-2859	159	3	art	art	NOUN
taxlaw-2859	159	4	museums	museum	NOUN
taxlaw-2859	159	5	have	have	AUX
taxlaw-2859	159	6	historically	historically	ADV
taxlaw-2859	159	7	depended	depend	VERB
taxlaw-2859	159	8	upon	upon	SCONJ
taxlaw-2859	159	9	direct	direct	ADJ
taxlaw-2859	159	10	funding	funding	NOUN
taxlaw-2859	159	11	from	from	ADP
taxlaw-2859	159	12	the	the	DET
taxlaw-2859	159	13	private	private	ADJ
taxlaw-2859	159	14	sector	sector	NOUN
taxlaw-2859	159	15	to	to	PART
taxlaw-2859	159	16	cover	cover	VERB
taxlaw-2859	159	17	costs,34	costs,34	NOUN
taxlaw-2859	159	18	in	in	ADP
taxlaw-2859	159	19	seeming	seem	VERB
taxlaw-2859	159	20	contradiction	contradiction	NOUN
taxlaw-2859	159	21	to	to	ADP
taxlaw-2859	159	22	art	art	NOUN
taxlaw-2859	159	23	museums	museum	NOUN
taxlaw-2859	159	24	’	'	PUNCT
taxlaw-2859	159	25	noncommercial	noncommercial	ADJ
taxlaw-2859	159	26	purpose	purpose	NOUN
taxlaw-2859	159	27	and	and	CCONJ
taxlaw-2859	159	28	anti	anti	ADJ
taxlaw-2859	159	29	-	-	ADJ
taxlaw-2859	159	30	market	market	ADJ
taxlaw-2859	159	31	stance	stance	NOUN
taxlaw-2859	159	32	.	.	PUNCT
taxlaw-2859	160	1	a	a	DET
taxlaw-2859	160	2	decrease	decrease	NOUN
taxlaw-2859	160	3	in	in	ADP
taxlaw-2859	160	4	direct	direct	ADJ
taxlaw-2859	160	5	private	private	ADJ
taxlaw-2859	160	6	funding	funding	NOUN
taxlaw-2859	160	7	,	,	PUNCT
taxlaw-2859	160	8	combined	combine	VERB
taxlaw-2859	160	9	with	with	ADP
taxlaw-2859	160	10	growing	grow	VERB
taxlaw-2859	160	11	operating	operate	VERB
taxlaw-2859	160	12	and	and	CCONJ
taxlaw-2859	160	13	programmatic	programmatic	ADJ
taxlaw-2859	160	14	31	31	NUM
taxlaw-2859	160	15	association	association	NOUN
taxlaw-2859	160	16	of	of	ADP
taxlaw-2859	160	17	art	art	PROPN
taxlaw-2859	160	18	museum	museum	NOUN
taxlaw-2859	160	19	directors	director	NOUN
taxlaw-2859	160	20	,	,	PUNCT
taxlaw-2859	160	21	association	association	NOUN
taxlaw-2859	160	22	of	of	ADP
taxlaw-2859	160	23	art	art	PROPN
taxlaw-2859	160	24	museum	museum	NOUN
taxlaw-2859	160	25	directors	director	NOUN
taxlaw-2859	160	26	standards	standard	NOUN
taxlaw-2859	160	27	&	&	CCONJ
taxlaw-2859	160	28	practices	practice	NOUN
taxlaw-2859	160	29	:	:	PUNCT
taxlaw-2859	160	30	art	art	NOUN
taxlaw-2859	160	31	museums	museum	NOUN
taxlaw-2859	160	32	,	,	PUNCT
taxlaw-2859	160	33	private	private	ADJ
taxlaw-2859	160	34	collectors	collector	NOUN
taxlaw-2859	160	35	and	and	CCONJ
taxlaw-2859	160	36	public	public	ADJ
taxlaw-2859	160	37	benefit	benefit	NOUN
taxlaw-2859	160	38	(	(	PUNCT
taxlaw-2859	160	39	2007	2007	NUM
taxlaw-2859	160	40	)	)	PUNCT
taxlaw-2859	160	41	,	,	PUNCT
taxlaw-2859	160	42	http://aamd.org/sites/default/files/document/privatecollectors3.pdf	http://aamd.org/sites/default/files/document/privatecollectors3.pdf	NOUN
taxlaw-2859	161	1	[	[	X
taxlaw-2859	161	2	perma.cc/y672-7lne	perma.cc/y672-7lne	X
taxlaw-2859	161	3	]	]	X
taxlaw-2859	161	4	.	.	PUNCT
taxlaw-2859	162	1	32	32	NUM
taxlaw-2859	162	2	ford	ford	PROPN
taxlaw-2859	162	3	w.	w.	PROPN
taxlaw-2859	162	4	bell	bell	PROPN
taxlaw-2859	162	5	,	,	PUNCT
taxlaw-2859	162	6	you	you	PRON
taxlaw-2859	162	7	asked	ask	VERB
taxlaw-2859	162	8	:	:	PUNCT
taxlaw-2859	162	9	how	how	SCONJ
taxlaw-2859	162	10	are	be	AUX
taxlaw-2859	162	11	museums	museum	NOUN
taxlaw-2859	162	12	supported	support	VERB
taxlaw-2859	162	13	financially	financially	ADV
taxlaw-2859	162	14	in	in	ADP
taxlaw-2859	162	15	the	the	DET
taxlaw-2859	162	16	united	united	PROPN
taxlaw-2859	162	17	states	states	PROPN
taxlaw-2859	162	18	?	?	PUNCT
taxlaw-2859	162	19	,	,	PUNCT
taxlaw-2859	162	20	u.	u.	PROPN
taxlaw-2859	162	21	s.	s.	PROPN
taxlaw-2859	162	22	dept	dept	PROPN
taxlaw-2859	162	23	.	.	PROPN
taxlaw-2859	163	1	of	of	ADP
taxlaw-2859	163	2	state	state	PROPN
taxlaw-2859	163	3	bureau	bureau	NOUN
taxlaw-2859	163	4	of	of	ADP
taxlaw-2859	163	5	int’l	int’l	NUM
taxlaw-2859	163	6	info	info	NOUN
taxlaw-2859	163	7	.	.	PUNCT
taxlaw-2859	164	1	programs	program	NOUN
taxlaw-2859	164	2	(	(	PUNCT
taxlaw-2859	164	3	mar	mar	PROPN
taxlaw-2859	164	4	.	.	PROPN
taxlaw-2859	164	5	14	14	NUM
taxlaw-2859	164	6	,	,	PUNCT
taxlaw-2859	164	7	2012	2012	NUM
taxlaw-2859	164	8	)	)	PUNCT
taxlaw-2859	164	9	,	,	PUNCT
taxlaw-2859	164	10	http://iipdigital.usembassy.gov/st/english/pamphlet/2012/05/201205155699.html#axzz4esszbybt	http://iipdigital.usembassy.gov/st/english/pamphlet/2012/05/201205155699.html#axzz4esszbybt	NOUN
taxlaw-2859	165	1	[	[	X
taxlaw-2859	165	2	perma.cc/p7wu-ktje	perma.cc/p7wu-ktje	NOUN
taxlaw-2859	165	3	]	]	X
taxlaw-2859	165	4	(	(	PUNCT
taxlaw-2859	165	5	stating	state	VERB
taxlaw-2859	165	6	that	that	SCONJ
taxlaw-2859	165	7	direct	direct	ADJ
taxlaw-2859	165	8	government	government	NOUN
taxlaw-2859	165	9	support	support	NOUN
taxlaw-2859	165	10	comprises	comprise	VERB
taxlaw-2859	165	11	only	only	ADV
taxlaw-2859	165	12	24	24	NUM
taxlaw-2859	165	13	percent	percent	NOUN
taxlaw-2859	165	14	of	of	ADP
taxlaw-2859	165	15	art	art	NOUN
taxlaw-2859	165	16	museum	museum	NOUN
taxlaw-2859	165	17	funding	funding	PROPN
taxlaw-2859	165	18	)	)	PUNCT
taxlaw-2859	165	19	.	.	PUNCT
taxlaw-2859	166	1	although	although	SCONJ
taxlaw-2859	166	2	the	the	DET
taxlaw-2859	166	3	government	government	NOUN
taxlaw-2859	166	4	provides	provide	VERB
taxlaw-2859	166	5	relatively	relatively	ADV
taxlaw-2859	166	6	little	little	ADJ
taxlaw-2859	166	7	in	in	ADP
taxlaw-2859	166	8	the	the	DET
taxlaw-2859	166	9	way	way	NOUN
taxlaw-2859	166	10	of	of	ADP
taxlaw-2859	166	11	direct	direct	ADJ
taxlaw-2859	166	12	federal	federal	ADJ
taxlaw-2859	166	13	,	,	PUNCT
taxlaw-2859	166	14	state	state	NOUN
taxlaw-2859	166	15	and	and	CCONJ
taxlaw-2859	166	16	local	local	ADJ
taxlaw-2859	166	17	funding	funding	NOUN
taxlaw-2859	166	18	support	support	NOUN
taxlaw-2859	166	19	of	of	ADP
taxlaw-2859	166	20	the	the	DET
taxlaw-2859	166	21	arts	art	NOUN
taxlaw-2859	166	22	,	,	PUNCT
taxlaw-2859	166	23	it	it	PRON
taxlaw-2859	166	24	otherwise	otherwise	ADV
taxlaw-2859	166	25	acts	act	VERB
taxlaw-2859	166	26	as	as	ADP
taxlaw-2859	166	27	a	a	DET
taxlaw-2859	166	28	“	"	PUNCT
taxlaw-2859	166	29	facilitator	facilitator	NOUN
taxlaw-2859	166	30	”	"	PUNCT
taxlaw-2859	166	31	to	to	PART
taxlaw-2859	166	32	create	create	VERB
taxlaw-2859	166	33	the	the	DET
taxlaw-2859	166	34	conditions	condition	NOUN
taxlaw-2859	166	35	that	that	PRON
taxlaw-2859	166	36	allow	allow	VERB
taxlaw-2859	166	37	cultural	cultural	ADJ
taxlaw-2859	166	38	production	production	NOUN
taxlaw-2859	166	39	to	to	PART
taxlaw-2859	166	40	happen	happen	VERB
taxlaw-2859	166	41	through	through	ADP
taxlaw-2859	166	42	a	a	DET
taxlaw-2859	166	43	highly	highly	ADV
taxlaw-2859	166	44	decentralized	decentralize	VERB
taxlaw-2859	166	45	arts	art	NOUN
taxlaw-2859	166	46	infrastructure	infrastructure	NOUN
taxlaw-2859	166	47	.	.	PUNCT
taxlaw-2859	167	1	see	see	VERB
taxlaw-2859	167	2	generally	generally	ADV
taxlaw-2859	167	3	harry	harry	PROPN
taxlaw-2859	167	4	hillman	hillman	PROPN
taxlaw-2859	167	5	chartrand	chartrand	PROPN
taxlaw-2859	167	6	&	&	CCONJ
taxlaw-2859	167	7	claire	claire	PROPN
taxlaw-2859	167	8	mccaughey	mccaughey	PROPN
taxlaw-2859	167	9	,	,	PUNCT
taxlaw-2859	167	10	the	the	DET
taxlaw-2859	167	11	arm	arm	NOUN
taxlaw-2859	167	12	’s	’s	PART
taxlaw-2859	167	13	length	length	NOUN
taxlaw-2859	167	14	principle	principle	NOUN
taxlaw-2859	167	15	and	and	CCONJ
taxlaw-2859	167	16	the	the	DET
taxlaw-2859	167	17	arts	art	NOUN
taxlaw-2859	167	18	:	:	PUNCT
taxlaw-2859	167	19	an	an	DET
taxlaw-2859	167	20	international	international	ADJ
taxlaw-2859	167	21	perspective	perspective	NOUN
taxlaw-2859	167	22	past	past	NOUN
taxlaw-2859	167	23	,	,	PUNCT
taxlaw-2859	167	24	present	present	ADJ
taxlaw-2859	167	25	and	and	CCONJ
taxlaw-2859	167	26	future	future	ADJ
taxlaw-2859	167	27	,	,	PUNCT
taxlaw-2859	167	28	in	in	ADP
taxlaw-2859	167	29	who	who	PRON
taxlaw-2859	167	30	’s	’	VERB
taxlaw-2859	167	31	to	to	PART
taxlaw-2859	167	32	pay	pay	VERB
taxlaw-2859	167	33	?	?	PUNCT
taxlaw-2859	168	1	for	for	ADP
taxlaw-2859	168	2	the	the	DET
taxlaw-2859	168	3	arts	art	NOUN
taxlaw-2859	168	4	:	:	PUNCT
taxlaw-2859	168	5	the	the	DET
taxlaw-2859	168	6	international	international	ADJ
taxlaw-2859	168	7	search	search	NOUN
taxlaw-2859	168	8	for	for	ADP
taxlaw-2859	168	9	models	model	NOUN
taxlaw-2859	168	10	of	of	ADP
taxlaw-2859	168	11	support	support	NOUN
taxlaw-2859	168	12	(	(	PUNCT
taxlaw-2859	168	13	m.c	m.c	PROPN
taxlaw-2859	168	14	.	.	PROPN
taxlaw-2859	168	15	cummings	cummings	PROPN
taxlaw-2859	168	16	jr	jr	PROPN
taxlaw-2859	168	17	.	.	PROPN
taxlaw-2859	168	18	&	&	CCONJ
taxlaw-2859	168	19	j.	j.	PROPN
taxlaw-2859	168	20	mark	mark	PROPN
taxlaw-2859	168	21	davidson	davidson	PROPN
taxlaw-2859	168	22	schuster	schuster	PROPN
taxlaw-2859	168	23	eds	eds	PROPN
taxlaw-2859	168	24	.	.	PROPN
taxlaw-2859	168	25	,	,	PUNCT
taxlaw-2859	168	26	1989	1989	NUM
taxlaw-2859	168	27	)	)	PUNCT
taxlaw-2859	168	28	,	,	PUNCT
taxlaw-2859	168	29	http://www.compilerpress.ca/cultural%20economics/works/arm%201%201989.htm	http://www.compilerpress.ca/cultural%20economics/works/arm%201%201989.htm	PROPN
taxlaw-2859	169	1	[	[	X
taxlaw-2859	169	2	perma.cc/7t6f5drv	perma.cc/7t6f5drv	NOUN
taxlaw-2859	169	3	]	]	PUNCT
taxlaw-2859	169	4	.	.	PUNCT
taxlaw-2859	170	1	cultural	cultural	ADJ
taxlaw-2859	170	2	organizations	organization	NOUN
taxlaw-2859	170	3	and	and	CCONJ
taxlaw-2859	170	4	cultural	cultural	ADJ
taxlaw-2859	170	5	production	production	NOUN
taxlaw-2859	170	6	are	be	AUX
taxlaw-2859	170	7	therefore	therefore	ADV
taxlaw-2859	170	8	subsidized	subsidize	VERB
taxlaw-2859	170	9	by	by	ADP
taxlaw-2859	170	10	taxes	taxis	NOUN
taxlaw-2859	170	11	,	,	PUNCT
taxlaw-2859	170	12	since	since	SCONJ
taxlaw-2859	170	13	contributions	contribution	NOUN
taxlaw-2859	170	14	to	to	ADP
taxlaw-2859	170	15	cultural	cultural	ADJ
taxlaw-2859	170	16	organizations	organization	NOUN
taxlaw-2859	170	17	are	be	AUX
taxlaw-2859	170	18	made	make	VERB
taxlaw-2859	170	19	tax	tax	NOUN
taxlaw-2859	170	20	-	-	PUNCT
taxlaw-2859	170	21	deductible	deductible	ADJ
taxlaw-2859	170	22	for	for	ADP
taxlaw-2859	170	23	the	the	DET
taxlaw-2859	170	24	philanthropists	philanthropist	NOUN
taxlaw-2859	170	25	and	and	CCONJ
taxlaw-2859	170	26	corporations	corporation	NOUN
taxlaw-2859	170	27	who	who	PRON
taxlaw-2859	170	28	support	support	VERB
taxlaw-2859	170	29	them	they	PRON
taxlaw-2859	170	30	;	;	PUNCT
taxlaw-2859	170	31	in	in	ADP
taxlaw-2859	170	32	this	this	DET
taxlaw-2859	170	33	way	way	NOUN
taxlaw-2859	170	34	,	,	PUNCT
taxlaw-2859	170	35	the	the	DET
taxlaw-2859	170	36	government	government	NOUN
taxlaw-2859	170	37	encourages	encourage	VERB
taxlaw-2859	170	38	cultural	cultural	ADJ
taxlaw-2859	170	39	patronage	patronage	NOUN
taxlaw-2859	170	40	by	by	ADP
taxlaw-2859	170	41	its	its	PRON
taxlaw-2859	170	42	citizens	citizen	NOUN
taxlaw-2859	170	43	and	and	CCONJ
taxlaw-2859	170	44	private	private	ADJ
taxlaw-2859	170	45	organizations	organization	NOUN
taxlaw-2859	170	46	.	.	PUNCT
taxlaw-2859	171	1	i	i	PRON
taxlaw-2859	171	2	d.	d.	PROPN
taxlaw-2859	171	3	33	33	NUM
taxlaw-2859	171	4	originally	originally	ADV
taxlaw-2859	171	5	bequests	bequest	VERB
taxlaw-2859	171	6	circumscribed	circumscribed	ADJ
taxlaw-2859	171	7	museums	museum	NOUN
taxlaw-2859	171	8	’	'	PUNCT
taxlaw-2859	171	9	ability	ability	NOUN
taxlaw-2859	171	10	to	to	PART
taxlaw-2859	171	11	sell	sell	VERB
taxlaw-2859	171	12	,	,	PUNCT
taxlaw-2859	171	13	or	or	CCONJ
taxlaw-2859	171	14	deaccession	deaccession	NOUN
taxlaw-2859	171	15	,	,	PUNCT
taxlaw-2859	171	16	art	art	NOUN
taxlaw-2859	171	17	in	in	ADP
taxlaw-2859	171	18	order	order	NOUN
taxlaw-2859	171	19	to	to	PART
taxlaw-2859	171	20	make	make	VERB
taxlaw-2859	171	21	sure	sure	ADJ
taxlaw-2859	171	22	that	that	SCONJ
taxlaw-2859	171	23	museum	museum	NOUN
taxlaw-2859	171	24	directors	director	NOUN
taxlaw-2859	171	25	did	do	AUX
taxlaw-2859	171	26	not	not	PART
taxlaw-2859	171	27	engage	engage	VERB
taxlaw-2859	171	28	in	in	ADP
taxlaw-2859	171	29	self	self	NOUN
taxlaw-2859	171	30	-	-	PUNCT
taxlaw-2859	171	31	dealing	dealing	NOUN
taxlaw-2859	171	32	in	in	ADP
taxlaw-2859	171	33	their	their	PRON
taxlaw-2859	171	34	own	own	ADJ
taxlaw-2859	171	35	interest	interest	NOUN
taxlaw-2859	171	36	at	at	ADP
taxlaw-2859	171	37	the	the	DET
taxlaw-2859	171	38	expense	expense	NOUN
taxlaw-2859	171	39	of	of	ADP
taxlaw-2859	171	40	the	the	DET
taxlaw-2859	171	41	art	art	NOUN
taxlaw-2859	171	42	and	and	CCONJ
taxlaw-2859	171	43	its	its	PRON
taxlaw-2859	171	44	purpose	purpose	NOUN
taxlaw-2859	171	45	.	.	PUNCT
taxlaw-2859	172	1	peter	peter	PROPN
taxlaw-2859	172	2	temin	temin	PROPN
taxlaw-2859	172	3	,	,	PUNCT
taxlaw-2859	172	4	an	an	DET
taxlaw-2859	172	5	economic	economic	ADJ
taxlaw-2859	172	6	history	history	NOUN
taxlaw-2859	172	7	of	of	ADP
taxlaw-2859	172	8	museums	museum	NOUN
taxlaw-2859	172	9	,	,	PUNCT
taxlaw-2859	172	10	in	in	ADP
taxlaw-2859	172	11	the	the	DET
taxlaw-2859	172	12	economics	economic	NOUN
taxlaw-2859	172	13	of	of	ADP
taxlaw-2859	172	14	art	art	NOUN
taxlaw-2859	172	15	museums	museum	NOUN
taxlaw-2859	172	16	179–94	179–94	NOUN
taxlaw-2859	172	17	,	,	PUNCT
taxlaw-2859	172	18	182	182	NUM
taxlaw-2859	172	19	(	(	PUNCT
taxlaw-2859	172	20	martin	martin	PROPN
taxlaw-2859	172	21	feldstein	feldstein	PROPN
taxlaw-2859	172	22	ed	ed	PROPN
taxlaw-2859	172	23	.	.	PROPN
taxlaw-2859	172	24	,	,	PUNCT
taxlaw-2859	172	25	1991	1991	NUM
taxlaw-2859	172	26	)	)	PUNCT
taxlaw-2859	172	27	.	.	PUNCT
taxlaw-2859	173	1	these	these	DET
taxlaw-2859	173	2	restrictions	restriction	NOUN
taxlaw-2859	173	3	were	be	AUX
taxlaw-2859	173	4	increased	increase	VERB
taxlaw-2859	173	5	and	and	CCONJ
taxlaw-2859	173	6	institutionalized	institutionalize	VERB
taxlaw-2859	173	7	in	in	ADP
taxlaw-2859	173	8	the	the	DET
taxlaw-2859	173	9	1970s	1970	NOUN
taxlaw-2859	173	10	after	after	SCONJ
taxlaw-2859	173	11	the	the	DET
taxlaw-2859	173	12	metropolitan	metropolitan	PROPN
taxlaw-2859	173	13	museum	museum	PROPN
taxlaw-2859	173	14	of	of	ADP
taxlaw-2859	173	15	art	art	NOUN
taxlaw-2859	173	16	received	receive	VERB
taxlaw-2859	173	17	major	major	ADJ
taxlaw-2859	173	18	scrutiny	scrutiny	NOUN
taxlaw-2859	173	19	for	for	ADP
taxlaw-2859	173	20	selling	sell	VERB
taxlaw-2859	173	21	art	art	NOUN
taxlaw-2859	173	22	to	to	PART
taxlaw-2859	173	23	fund	fund	VERB
taxlaw-2859	173	24	the	the	DET
taxlaw-2859	173	25	acquisition	acquisition	NOUN
taxlaw-2859	173	26	of	of	ADP
taxlaw-2859	173	27	other	other	ADJ
taxlaw-2859	173	28	art	art	NOUN
taxlaw-2859	173	29	.	.	PUNCT
taxlaw-2859	174	1	i	i	PRON
taxlaw-2859	174	2	d.	d.	PROPN
taxlaw-2859	174	3	at	at	ADP
taxlaw-2859	174	4	183–84	183–84	PROPN
taxlaw-2859	174	5	.	.	PUNCT
taxlaw-2859	175	1	34	34	NUM
taxlaw-2859	175	2	the	the	DET
taxlaw-2859	175	3	civic	civic	ADJ
taxlaw-2859	175	4	groups	group	NOUN
taxlaw-2859	175	5	active	active	ADJ
taxlaw-2859	175	6	in	in	ADP
taxlaw-2859	175	7	creating	create	VERB
taxlaw-2859	175	8	the	the	DET
taxlaw-2859	175	9	early	early	ADJ
taxlaw-2859	175	10	museums	museum	NOUN
taxlaw-2859	175	11	included	include	VERB
taxlaw-2859	175	12	figures	figure	NOUN
taxlaw-2859	175	13	from	from	ADP
taxlaw-2859	175	14	the	the	DET
taxlaw-2859	175	15	arts	art	NOUN
taxlaw-2859	175	16	as	as	ADV
taxlaw-2859	175	17	well	well	ADV
taxlaw-2859	175	18	as	as	ADP
taxlaw-2859	175	19	from	from	ADP
taxlaw-2859	175	20	business	business	NOUN
taxlaw-2859	175	21	.	.	PUNCT
taxlaw-2859	176	1	jennifer	jennifer	PROPN
taxlaw-2859	176	2	a.	a.	PROPN
taxlaw-2859	176	3	donnelly	donnelly	PROPN
taxlaw-2859	176	4	,	,	PUNCT
taxlaw-2859	176	5	the	the	DET
taxlaw-2859	176	6	ceo	ceo	NOUN
taxlaw-2859	176	7	art	art	PROPN
taxlaw-2859	176	8	museum	museum	NOUN
taxlaw-2859	176	9	director	director	NOUN
taxlaw-2859	176	10	:	:	PUNCT
taxlaw-2859	176	11	business	business	NOUN
taxlaw-2859	176	12	as	as	ADP
taxlaw-2859	176	13	usual	usual	ADJ
taxlaw-2859	176	14	?	?	PUNCT
taxlaw-2859	176	15	,	,	PUNCT
taxlaw-2859	176	16	transatlantica	transatlantica	PROPN
taxlaw-2859	176	17	rev	rev	PROPN
taxlaw-2859	176	18	.	.	PROPN
taxlaw-2859	176	19	détudes	détudes	PROPN
taxlaw-2859	176	20	américaines	américaines	PROPN
taxlaw-2859	176	21	am	be	AUX
taxlaw-2859	176	22	.	.	PUNCT
taxlaw-2859	176	23	stud	stud	PROPN
taxlaw-2859	176	24	.	.	PUNCT
taxlaw-2859	177	1	j.	j.	PROPN
taxlaw-2859	177	2	(	(	PUNCT
taxlaw-2859	177	3	2010	2010	NUM
taxlaw-2859	177	4	)	)	PUNCT
taxlaw-2859	177	5	,	,	PUNCT
taxlaw-2859	177	6	http://transatlantica.revues.org/5044	http://transatlantica.revues.org/5044	PUNCT
taxlaw-2859	178	1	[	[	X
taxlaw-2859	178	2	perma.cc/fg6bpd9d	perma.cc/fg6bpd9d	NOUN
taxlaw-2859	178	3	]	]	PUNCT
taxlaw-2859	178	4	.	.	PUNCT
taxlaw-2859	179	1	see	see	VERB
taxlaw-2859	179	2	generally	generally	ADV
taxlaw-2859	179	3	temin	temin	NOUN
taxlaw-2859	179	4	,	,	PUNCT
taxlaw-2859	179	5	supra	supra	PROPN
taxlaw-2859	179	6	note	note	PROPN
taxlaw-2859	179	7	33	33	NUM
taxlaw-2859	179	8	,	,	PUNCT
taxlaw-2859	179	9	at	at	ADP
taxlaw-2859	179	10	181–83	181–83	NUM
taxlaw-2859	179	11	.	.	PUNCT
taxlaw-2859	180	1	this	this	PRON
taxlaw-2859	180	2	is	be	AUX
taxlaw-2859	180	3	because	because	SCONJ
taxlaw-2859	180	4	american	american	ADJ
taxlaw-2859	180	5	society	society	NOUN
taxlaw-2859	180	6	lacked	lack	VERB
taxlaw-2859	180	7	an	an	DET
taxlaw-2859	180	8	aristocratic	aristocratic	ADJ
taxlaw-2859	180	9	class	class	NOUN
taxlaw-2859	180	10	to	to	PART
taxlaw-2859	180	11	seed	seed	VERB
taxlaw-2859	180	12	art	art	NOUN
taxlaw-2859	180	13	museums	museum	NOUN
taxlaw-2859	180	14	(	(	PUNCT
taxlaw-2859	180	15	as	as	SCONJ
taxlaw-2859	180	16	was	be	AUX
taxlaw-2859	180	17	the	the	DET
taxlaw-2859	180	18	case	case	NOUN
taxlaw-2859	180	19	in	in	ADP
taxlaw-2859	180	20	european	european	PROPN
taxlaw-2859	180	21	counterparts	counterpart	NOUN
taxlaw-2859	180	22	)	)	PUNCT
taxlaw-2859	180	23	,	,	PUNCT
taxlaw-2859	180	24	and	and	CCONJ
taxlaw-2859	180	25	government	government	NOUN
taxlaw-2859	180	26	provided	provide	VERB
taxlaw-2859	180	27	only	only	ADV
taxlaw-2859	180	28	token	token	ADJ
taxlaw-2859	180	29	,	,	PUNCT
taxlaw-2859	180	30	in	in	ADP
taxlaw-2859	180	31	-	-	PUNCT
taxlaw-2859	180	32	kind	kind	NOUN
taxlaw-2859	180	33	support	support	NOUN
taxlaw-2859	180	34	for	for	ADP
taxlaw-2859	180	35	the	the	DET
taxlaw-2859	180	36	arts	art	NOUN
taxlaw-2859	180	37	.	.	PUNCT
taxlaw-2859	181	1	i	i	PRON
taxlaw-2859	181	2	d.	d.	PROPN
taxlaw-2859	181	3	at	at	ADP
taxlaw-2859	181	4	181	181	NUM
taxlaw-2859	181	5	.	.	PUNCT
taxlaw-2859	182	1	private	private	ADJ
taxlaw-2859	182	2	support	support	NOUN
taxlaw-2859	182	3	remained	remain	VERB
taxlaw-2859	182	4	critical	critical	ADJ
taxlaw-2859	182	5	in	in	ADP
taxlaw-2859	182	6	the	the	DET
taxlaw-2859	182	7	period	period	NOUN
taxlaw-2859	182	8	following	follow	VERB
taxlaw-2859	182	9	the	the	DET
taxlaw-2859	182	10	first	first	ADJ
taxlaw-2859	182	11	museums	museum	NOUN
taxlaw-2859	182	12	’	'	PUNCT
taxlaw-2859	182	13	establishment	establishment	NOUN
taxlaw-2859	182	14	,	,	PUNCT
taxlaw-2859	182	15	as	as	SCONJ
taxlaw-2859	182	16	the	the	DET
taxlaw-2859	182	17	institutions	institution	NOUN
taxlaw-2859	182	18	expanded	expand	VERB
taxlaw-2859	182	19	and	and	CCONJ
taxlaw-2859	182	20	more	more	ADJ
taxlaw-2859	182	21	were	be	AUX
taxlaw-2859	182	22	built	build	VERB
taxlaw-2859	182	23	.	.	PUNCT
taxlaw-2859	183	1	i	i	PRON
taxlaw-2859	183	2	d.	d.	PROPN
taxlaw-2859	183	3	at	at	ADP
taxlaw-2859	183	4	182	182	NUM
taxlaw-2859	183	5	.	.	PUNCT
taxlaw-2859	184	1	the	the	DET
taxlaw-2859	184	2	federal	federal	ADJ
taxlaw-2859	184	3	government	government	NOUN
taxlaw-2859	184	4	became	become	VERB
taxlaw-2859	184	5	a	a	DET
taxlaw-2859	184	6	significant	significant	ADJ
taxlaw-2859	184	7	patron	patron	NOUN
taxlaw-2859	184	8	of	of	ADP
taxlaw-2859	184	9	the	the	DET
taxlaw-2859	184	10	arts	art	NOUN
taxlaw-2859	184	11	as	as	ADP
taxlaw-2859	184	12	a	a	DET
taxlaw-2859	184	13	result	result	NOUN
taxlaw-2859	184	14	of	of	ADP
taxlaw-2859	184	15	the	the	DET
taxlaw-2859	184	16	depression	depression	NOUN
taxlaw-2859	184	17	and	and	CCONJ
taxlaw-2859	184	18	the	the	DET
taxlaw-2859	184	19	new	new	ADJ
taxlaw-2859	184	20	deal	deal	NOUN
taxlaw-2859	184	21	and	and	CCONJ
taxlaw-2859	184	22	has	have	AUX
taxlaw-2859	184	23	remained	remain	VERB
taxlaw-2859	184	24	a	a	DET
taxlaw-2859	184	25	source	source	NOUN
taxlaw-2859	184	26	of	of	ADP
taxlaw-2859	184	27	funding	funding	NOUN
taxlaw-2859	184	28	with	with	ADP
taxlaw-2859	184	29	the	the	DET
taxlaw-2859	184	30	1965	1965	NUM
taxlaw-2859	184	31	establishment	establishment	NOUN
taxlaw-2859	184	32	of	of	ADP
taxlaw-2859	184	33	the	the	DET
taxlaw-2859	184	34	national	national	ADJ
taxlaw-2859	184	35	endowment	endowment	NOUN
taxlaw-2859	184	36	for	for	ADP
taxlaw-2859	184	37	the	the	DET
taxlaw-2859	184	38	arts	art	NOUN
taxlaw-2859	184	39	.	.	PUNCT
taxlaw-2859	185	1	donnelly	donnelly	PROPN
taxlaw-2859	185	2	,	,	PUNCT
taxlaw-2859	185	3	supra	supra	PROPN
taxlaw-2859	185	4	note	note	NOUN
taxlaw-2859	185	5	34	34	NUM
taxlaw-2859	185	6	.	.	PUNCT
taxlaw-2859	186	1	nonetheless	nonetheless	ADV
taxlaw-2859	186	2	,	,	PUNCT
taxlaw-2859	186	3	the	the	DET
taxlaw-2859	186	4	private	private	ADJ
taxlaw-2859	186	5	sector	sector	NOUN
taxlaw-2859	186	6	has	have	AUX
taxlaw-2859	186	7	historically	historically	ADV
taxlaw-2859	186	8	been	be	AUX
taxlaw-2859	186	9	the	the	DET
taxlaw-2859	186	10	largest	large	ADJ
taxlaw-2859	186	11	source	source	NOUN
taxlaw-2859	186	12	of	of	ADP
taxlaw-2859	186	13	the	the	DET
taxlaw-2859	186	14	noncommercial	noncommercial	ADJ
taxlaw-2859	186	15	art	art	PROPN
taxlaw-2859	186	16	museum	museum	NOUN
taxlaw-2859	186	17	’s	’s	PART
taxlaw-2859	186	18	support	support	NOUN
taxlaw-2859	186	19	,	,	PUNCT
taxlaw-2859	186	20	and	and	CCONJ
taxlaw-2859	186	21	remains	remain	VERB
taxlaw-2859	186	22	so	so	SCONJ
taxlaw-2859	186	23	today	today	NOUN
taxlaw-2859	186	24	.	.	PUNCT
taxlaw-2859	187	1	bell	bell	PROPN
taxlaw-2859	187	2	,	,	PUNCT
taxlaw-2859	187	3	supra	supra	PROPN
taxlaw-2859	187	4	note	note	NOUN
taxlaw-2859	187	5	32	32	NUM
taxlaw-2859	187	6	.	.	PUNCT
taxlaw-2859	188	1	76	76	NUM
taxlaw-2859	188	2	columbia	columbia	PROPN
taxlaw-2859	188	3	journal	journal	PROPN
taxlaw-2859	188	4	of	of	ADP
taxlaw-2859	188	5	tax	tax	NOUN
taxlaw-2859	188	6	law	law	NOUN
taxlaw-2859	188	7	[	[	X
taxlaw-2859	188	8	vol.9:67	vol.9:67	PROPN
taxlaw-2859	188	9	costs	cost	NOUN
taxlaw-2859	188	10	,	,	PUNCT
taxlaw-2859	188	11	35	35	NUM
taxlaw-2859	188	12	has	have	AUX
taxlaw-2859	188	13	driven	drive	VERB
taxlaw-2859	188	14	a	a	DET
taxlaw-2859	188	15	shift	shift	NOUN
taxlaw-2859	188	16	away	away	ADV
taxlaw-2859	188	17	from	from	ADP
taxlaw-2859	188	18	traditional	traditional	ADJ
taxlaw-2859	188	19	,	,	PUNCT
taxlaw-2859	188	20	collection	collection	NOUN
taxlaw-2859	188	21	-	-	PUNCT
taxlaw-2859	188	22	focused	focus	VERB
taxlaw-2859	188	23	noncommercial	noncommercial	ADJ
taxlaw-2859	188	24	art	art	NOUN
taxlaw-2859	188	25	exhibitions	exhibition	NOUN
taxlaw-2859	188	26	.	.	PUNCT
taxlaw-2859	189	1	the	the	DET
taxlaw-2859	189	2	stated	state	VERB
taxlaw-2859	189	3	mission	mission	NOUN
taxlaw-2859	189	4	of	of	ADP
taxlaw-2859	189	5	today	today	NOUN
taxlaw-2859	189	6	’s	’s	PART
taxlaw-2859	189	7	art	art	NOUN
taxlaw-2859	189	8	museums	museum	NOUN
taxlaw-2859	189	9	remains	remain	VERB
taxlaw-2859	189	10	educational	educational	ADJ
taxlaw-2859	189	11	;	;	PUNCT
taxlaw-2859	189	12	due	due	ADP
taxlaw-2859	189	13	to	to	ADP
taxlaw-2859	189	14	museums	museum	NOUN
taxlaw-2859	189	15	’	'	PUNCT
taxlaw-2859	189	16	perpetual	perpetual	ADJ
taxlaw-2859	189	17	search	search	NOUN
taxlaw-2859	189	18	for	for	ADP
taxlaw-2859	189	19	more	more	ADJ
taxlaw-2859	189	20	and	and	CCONJ
taxlaw-2859	189	21	more	more	ADV
taxlaw-2859	189	22	private	private	ADJ
taxlaw-2859	189	23	support	support	NOUN
taxlaw-2859	189	24	,	,	PUNCT
taxlaw-2859	189	25	however	however	ADV
taxlaw-2859	189	26	,	,	PUNCT
taxlaw-2859	189	27	their	their	PRON
taxlaw-2859	189	28	activities	activity	NOUN
taxlaw-2859	189	29	and	and	CCONJ
taxlaw-2859	189	30	programming	programming	NOUN
taxlaw-2859	189	31	have	have	AUX
taxlaw-2859	189	32	significantly	significantly	ADV
taxlaw-2859	189	33	expanded	expand	VERB
taxlaw-2859	189	34	in	in	ADP
taxlaw-2859	189	35	scope	scope	NOUN
taxlaw-2859	189	36	.	.	PUNCT
taxlaw-2859	190	1	among	among	ADP
taxlaw-2859	190	2	the	the	DET
taxlaw-2859	190	3	most	most	ADV
taxlaw-2859	190	4	prominent	prominent	ADJ
taxlaw-2859	190	5	techniques	technique	NOUN
taxlaw-2859	190	6	to	to	PART
taxlaw-2859	190	7	raise	raise	VERB
taxlaw-2859	190	8	funds	fund	NOUN
taxlaw-2859	190	9	and	and	CCONJ
taxlaw-2859	190	10	broaden	broaden	VERB
taxlaw-2859	190	11	audiences	audience	NOUN
taxlaw-2859	190	12	attending	attend	VERB
taxlaw-2859	190	13	art	art	NOUN
taxlaw-2859	190	14	museums	museum	NOUN
taxlaw-2859	190	15	is	be	AUX
taxlaw-2859	190	16	the	the	DET
taxlaw-2859	190	17	temporary	temporary	ADJ
taxlaw-2859	190	18	“	"	PUNCT
taxlaw-2859	190	19	blockbuster	blockbuster	NOUN
taxlaw-2859	190	20	”	"	PUNCT
taxlaw-2859	190	21	exhibition	exhibition	NOUN
taxlaw-2859	190	22	.	.	PUNCT
taxlaw-2859	191	1	36	36	NUM
taxlaw-2859	191	2	although	although	SCONJ
taxlaw-2859	191	3	some	some	DET
taxlaw-2859	191	4	museums	museum	NOUN
taxlaw-2859	191	5	were	be	AUX
taxlaw-2859	191	6	organizing	organize	VERB
taxlaw-2859	191	7	temporary	temporary	ADJ
taxlaw-2859	191	8	exhibitions	exhibition	NOUN
taxlaw-2859	191	9	in	in	ADP
taxlaw-2859	191	10	the	the	DET
taxlaw-2859	191	11	1940s	1940	NOUN
taxlaw-2859	191	12	,	,	PUNCT
taxlaw-2859	191	13	“	"	PUNCT
taxlaw-2859	191	14	blockbuster	blockbuster	ADJ
taxlaw-2859	191	15	”	"	PUNCT
taxlaw-2859	191	16	temporary	temporary	ADJ
taxlaw-2859	191	17	traveling	travel	VERB
taxlaw-2859	191	18	exhibitions	exhibition	NOUN
taxlaw-2859	191	19	were	be	AUX
taxlaw-2859	191	20	new	new	ADJ
taxlaw-2859	191	21	in	in	ADP
taxlaw-2859	191	22	their	their	PRON
taxlaw-2859	191	23	large	large	ADJ
taxlaw-2859	191	24	scale	scale	NOUN
taxlaw-2859	191	25	and	and	CCONJ
taxlaw-2859	191	26	scope	scope	NOUN
taxlaw-2859	191	27	of	of	ADP
taxlaw-2859	191	28	funding	funding	NOUN
taxlaw-2859	191	29	.	.	PUNCT
taxlaw-2859	192	1	the	the	DET
taxlaw-2859	192	2	blockbuster	blockbuster	ADJ
taxlaw-2859	192	3	strategy	strategy	NOUN
taxlaw-2859	192	4	boosted	boost	VERB
taxlaw-2859	192	5	attendance	attendance	NOUN
taxlaw-2859	192	6	at	at	ADP
taxlaw-2859	192	7	the	the	DET
taxlaw-2859	192	8	same	same	ADJ
taxlaw-2859	192	9	time	time	NOUN
taxlaw-2859	192	10	that	that	PRON
taxlaw-2859	192	11	it	it	PRON
taxlaw-2859	192	12	raised	raise	VERB
taxlaw-2859	192	13	the	the	DET
taxlaw-2859	192	14	standard	standard	NOUN
taxlaw-2859	192	15	for	for	ADP
taxlaw-2859	192	16	exhibitions	exhibition	NOUN
taxlaw-2859	192	17	to	to	PART
taxlaw-2859	192	18	attract	attract	VERB
taxlaw-2859	192	19	wide	wide	ADJ
taxlaw-2859	192	20	audiences	audience	NOUN
taxlaw-2859	192	21	and	and	CCONJ
taxlaw-2859	192	22	revenue	revenue	NOUN
taxlaw-2859	192	23	.	.	PUNCT
taxlaw-2859	193	1	this	this	DET
taxlaw-2859	193	2	expectation	expectation	NOUN
taxlaw-2859	193	3	persists	persist	VERB
taxlaw-2859	193	4	today	today	NOUN
taxlaw-2859	193	5	,	,	PUNCT
taxlaw-2859	193	6	despite	despite	SCONJ
taxlaw-2859	193	7	the	the	DET
taxlaw-2859	193	8	budget	budget	NOUN
taxlaw-2859	193	9	cuts	cut	NOUN
taxlaw-2859	193	10	driven	drive	VERB
taxlaw-2859	193	11	by	by	ADP
taxlaw-2859	193	12	the	the	DET
taxlaw-2859	193	13	faltering	faltering	ADJ
taxlaw-2859	193	14	global	global	ADJ
taxlaw-2859	193	15	economy	economy	NOUN
taxlaw-2859	193	16	in	in	ADP
taxlaw-2859	193	17	the	the	DET
taxlaw-2859	193	18	early	early	ADJ
taxlaw-2859	193	19	twenty	twenty	NUM
taxlaw-2859	193	20	-	-	PUNCT
taxlaw-2859	193	21	first	first	ADJ
taxlaw-2859	193	22	century	century	NOUN
taxlaw-2859	193	23	,	,	PUNCT
taxlaw-2859	193	24	as	as	ADV
taxlaw-2859	193	25	well	well	ADV
taxlaw-2859	193	26	as	as	ADP
taxlaw-2859	193	27	criticisms	criticism	NOUN
taxlaw-2859	193	28	that	that	SCONJ
taxlaw-2859	193	29	“	"	PUNCT
taxlaw-2859	193	30	blockbusters	blockbuster	NOUN
taxlaw-2859	193	31	”	"	PUNCT
taxlaw-2859	193	32	detract	detract	NOUN
taxlaw-2859	193	33	resources	resource	NOUN
taxlaw-2859	193	34	and	and	CCONJ
taxlaw-2859	193	35	distract	distract	VERB
taxlaw-2859	193	36	attention	attention	NOUN
taxlaw-2859	193	37	from	from	ADP
taxlaw-2859	193	38	museums	museum	NOUN
taxlaw-2859	193	39	’	'	PUNCT
taxlaw-2859	193	40	missions.37	missions.37	VERB
taxlaw-2859	193	41	beyond	beyond	ADP
taxlaw-2859	193	42	the	the	DET
taxlaw-2859	193	43	“	"	PUNCT
taxlaw-2859	193	44	blockbuster	blockbuster	NOUN
taxlaw-2859	193	45	”	"	PUNCT
taxlaw-2859	193	46	exhibition	exhibition	NOUN
taxlaw-2859	193	47	,	,	PUNCT
taxlaw-2859	193	48	museums	museum	NOUN
taxlaw-2859	193	49	are	be	AUX
taxlaw-2859	193	50	continually	continually	ADV
taxlaw-2859	193	51	looking	look	VERB
taxlaw-2859	193	52	for	for	ADP
taxlaw-2859	193	53	new	new	ADJ
taxlaw-2859	193	54	ways	way	NOUN
taxlaw-2859	193	55	to	to	PART
taxlaw-2859	193	56	fund	fund	VERB
taxlaw-2859	193	57	the	the	DET
taxlaw-2859	193	58	programming	programming	NOUN
taxlaw-2859	193	59	that	that	PRON
taxlaw-2859	193	60	drives	drive	VERB
taxlaw-2859	193	61	their	their	PRON
taxlaw-2859	193	62	donations	donation	NOUN
taxlaw-2859	193	63	.	.	PUNCT
taxlaw-2859	194	1	other	other	ADJ
taxlaw-2859	194	2	techniques	technique	NOUN
taxlaw-2859	194	3	to	to	PART
taxlaw-2859	194	4	attract	attract	VERB
taxlaw-2859	194	5	donations	donation	NOUN
taxlaw-2859	194	6	included	include	VERB
taxlaw-2859	194	7	shifting	shift	VERB
taxlaw-2859	194	8	the	the	DET
taxlaw-2859	194	9	focus	focus	NOUN
taxlaw-2859	194	10	of	of	ADP
taxlaw-2859	194	11	art	art	NOUN
taxlaw-2859	194	12	museums	museum	NOUN
taxlaw-2859	194	13	’	'	PUNCT
taxlaw-2859	194	14	fundraising	fundraise	VERB
taxlaw-2859	194	15	campaigns	campaign	NOUN
taxlaw-2859	194	16	to	to	ADP
taxlaw-2859	194	17	financing	finance	VERB
taxlaw-2859	194	18	the	the	DET
taxlaw-2859	194	19	construction	construction	NOUN
taxlaw-2859	194	20	of	of	ADP
taxlaw-2859	194	21	new	new	ADJ
taxlaw-2859	194	22	buildings	building	NOUN
taxlaw-2859	194	23	;	;	PUNCT
taxlaw-2859	194	24	buildings	building	NOUN
taxlaw-2859	194	25	were	be	AUX
taxlaw-2859	194	26	then	then	ADV
taxlaw-2859	194	27	built	build	VERB
taxlaw-2859	194	28	cheaply	cheaply	ADV
taxlaw-2859	194	29	enough	enough	ADV
taxlaw-2859	194	30	to	to	PART
taxlaw-2859	194	31	support	support	VERB
taxlaw-2859	194	32	operational	operational	ADJ
taxlaw-2859	194	33	expenses	expense	NOUN
taxlaw-2859	194	34	with	with	ADP
taxlaw-2859	194	35	the	the	DET
taxlaw-2859	194	36	remaining	remain	VERB
taxlaw-2859	194	37	funds	fund	NOUN
taxlaw-2859	194	38	after	after	ADP
taxlaw-2859	194	39	construction	construction	NOUN
taxlaw-2859	194	40	completed.38	completed.38	SCONJ
taxlaw-2859	194	41	museum	museum	NOUN
taxlaw-2859	194	42	membership	membership	NOUN
taxlaw-2859	194	43	drives	drive	NOUN
taxlaw-2859	194	44	became	become	VERB
taxlaw-2859	194	45	another	another	DET
taxlaw-2859	194	46	successful	successful	ADJ
taxlaw-2859	194	47	strategy	strategy	NOUN
taxlaw-2859	194	48	,	,	PUNCT
taxlaw-2859	194	49	as	as	ADV
taxlaw-2859	194	50	well	well	ADV
taxlaw-2859	194	51	as	as	ADP
taxlaw-2859	194	52	unrestricted	unrestricted	ADJ
taxlaw-2859	194	53	gifts.39	gifts.39	NOUN
taxlaw-2859	194	54	art	art	NOUN
taxlaw-2859	194	55	museums	museum	NOUN
taxlaw-2859	194	56	now	now	ADV
taxlaw-2859	194	57	seek	seek	VERB
taxlaw-2859	194	58	donors	donor	NOUN
taxlaw-2859	194	59	not	not	PART
taxlaw-2859	194	60	only	only	ADV
taxlaw-2859	194	61	among	among	ADP
taxlaw-2859	194	62	wealthy	wealthy	ADJ
taxlaw-2859	194	63	individuals	individual	NOUN
taxlaw-2859	194	64	,	,	PUNCT
taxlaw-2859	194	65	but	but	CCONJ
taxlaw-2859	194	66	among	among	ADP
taxlaw-2859	194	67	corporations	corporation	NOUN
taxlaw-2859	194	68	as	as	ADV
taxlaw-2859	194	69	well	well	ADV
taxlaw-2859	194	70	,	,	PUNCT
taxlaw-2859	194	71	despite	despite	SCONJ
taxlaw-2859	194	72	the	the	DET
taxlaw-2859	194	73	numerous	numerous	ADJ
taxlaw-2859	194	74	concerns	concern	NOUN
taxlaw-2859	194	75	such	such	ADJ
taxlaw-2859	194	76	commercial	commercial	ADJ
taxlaw-2859	194	77	support	support	NOUN
taxlaw-2859	194	78	raises.40	raises.40	PROPN
taxlaw-2859	194	79	in	in	ADP
taxlaw-2859	194	80	the	the	DET
taxlaw-2859	194	81	wake	wake	NOUN
taxlaw-2859	194	82	of	of	ADP
taxlaw-2859	194	83	the	the	DET
taxlaw-2859	194	84	2008	2008	NUM
taxlaw-2859	194	85	financial	financial	ADJ
taxlaw-2859	194	86	crisis	crisis	NOUN
taxlaw-2859	194	87	,	,	PUNCT
taxlaw-2859	194	88	however	however	ADV
taxlaw-2859	194	89	,	,	PUNCT
taxlaw-2859	194	90	already	already	ADV
taxlaw-2859	194	91	waning	wane	VERB
taxlaw-2859	194	92	corporate	corporate	ADJ
taxlaw-2859	194	93	funding	funding	NOUN
taxlaw-2859	194	94	for	for	ADP
taxlaw-2859	194	95	the	the	DET
taxlaw-2859	194	96	arts	art	NOUN
taxlaw-2859	194	97	has	have	AUX
taxlaw-2859	194	98	decreased	decrease	VERB
taxlaw-2859	194	99	even	even	ADV
taxlaw-2859	194	100	more.41	more.41	PROPN
taxlaw-2859	194	101	it	it	PRON
taxlaw-2859	194	102	is	be	AUX
taxlaw-2859	194	103	in	in	ADP
taxlaw-2859	194	104	this	this	DET
taxlaw-2859	194	105	climate	climate	NOUN
taxlaw-2859	194	106	that	that	SCONJ
taxlaw-2859	194	107	art	art	NOUN
taxlaw-2859	194	108	museums	museum	NOUN
taxlaw-2859	194	109	have	have	AUX
taxlaw-2859	194	110	again	again	ADV
taxlaw-2859	194	111	gone	go	VERB
taxlaw-2859	194	112	looking	look	VERB
taxlaw-2859	194	113	for	for	ADP
taxlaw-2859	194	114	the	the	DET
taxlaw-2859	194	115	next	next	ADJ
taxlaw-2859	194	116	untapped	untapped	ADJ
taxlaw-2859	194	117	well	well	NOUN
taxlaw-2859	194	118	of	of	ADP
taxlaw-2859	194	119	private	private	ADJ
taxlaw-2859	194	120	sector	sector	NOUN
taxlaw-2859	194	121	support	support	NOUN
taxlaw-2859	194	122	,	,	PUNCT
taxlaw-2859	194	123	and	and	CCONJ
taxlaw-2859	194	124	gallery	gallery	NOUN
taxlaw-2859	194	125	-	-	PUNCT
taxlaw-2859	194	126	supported	support	VERB
taxlaw-2859	194	127	museum	museum	NOUN
taxlaw-2859	194	128	exhibitions	exhibition	NOUN
taxlaw-2859	194	129	seem	seem	VERB
taxlaw-2859	194	130	to	to	PART
taxlaw-2859	194	131	represent	represent	VERB
taxlaw-2859	194	132	the	the	DET
taxlaw-2859	194	133	latest	late	ADJ
taxlaw-2859	194	134	result	result	NOUN
taxlaw-2859	194	135	of	of	ADP
taxlaw-2859	194	136	that	that	DET
taxlaw-2859	194	137	search	search	NOUN
taxlaw-2859	194	138	.	.	PUNCT
taxlaw-2859	195	1	while	while	SCONJ
taxlaw-2859	195	2	the	the	DET
taxlaw-2859	195	3	first	first	ADJ
taxlaw-2859	195	4	gallery	gallery	NOUN
taxlaw-2859	195	5	-	-	PUNCT
taxlaw-2859	195	6	supported	support	VERB
taxlaw-2859	195	7	museum	museum	NOUN
taxlaw-2859	195	8	exhibitions	exhibition	NOUN
taxlaw-2859	195	9	predated	predate	VERB
taxlaw-2859	195	10	the	the	DET
taxlaw-2859	195	11	financial	financial	ADJ
taxlaw-2859	195	12	crisis,42	crisis,42	NOUN
taxlaw-2859	195	13	they	they	PRON
taxlaw-2859	195	14	became	become	VERB
taxlaw-2859	195	15	more	more	ADV
taxlaw-2859	195	16	prevalent	prevalent	ADJ
taxlaw-2859	195	17	thereafter43	thereafter43	NOUN
taxlaw-2859	195	18	—	—	PUNCT
taxlaw-2859	195	19	and	and	CCONJ
taxlaw-2859	195	20	therefore	therefore	ADV
taxlaw-2859	195	21	more	more	ADV
taxlaw-2859	195	22	problematic	problematic	ADJ
taxlaw-2859	195	23	.	.	PUNCT
taxlaw-2859	196	1	35	35	NUM
taxlaw-2859	196	2	donations	donation	NOUN
taxlaw-2859	196	3	dropped	drop	VERB
taxlaw-2859	196	4	after	after	SCONJ
taxlaw-2859	196	5	the	the	DET
taxlaw-2859	196	6	1986	1986	NUM
taxlaw-2859	196	7	tax	tax	NOUN
taxlaw-2859	196	8	code	code	NOUN
taxlaw-2859	196	9	reforms	reform	NOUN
taxlaw-2859	196	10	increased	increase	VERB
taxlaw-2859	196	11	marginal	marginal	ADJ
taxlaw-2859	196	12	tax	tax	NOUN
taxlaw-2859	196	13	rates	rate	NOUN
taxlaw-2859	196	14	and	and	CCONJ
taxlaw-2859	196	15	the	the	DET
taxlaw-2859	196	16	regulation	regulation	NOUN
taxlaw-2859	196	17	of	of	ADP
taxlaw-2859	196	18	art	art	NOUN
taxlaw-2859	196	19	museums	museum	NOUN
taxlaw-2859	196	20	’	'	PUNCT
taxlaw-2859	196	21	operations	operation	NOUN
taxlaw-2859	196	22	and	and	CCONJ
taxlaw-2859	196	23	management	management	NOUN
taxlaw-2859	196	24	–	–	PUNCT
taxlaw-2859	196	25	leaving	leave	VERB
taxlaw-2859	196	26	museums	museum	NOUN
taxlaw-2859	196	27	with	with	ADP
taxlaw-2859	196	28	a	a	DET
taxlaw-2859	196	29	deficit	deficit	NOUN
taxlaw-2859	196	30	created	create	VERB
taxlaw-2859	196	31	by	by	ADP
taxlaw-2859	196	32	fewer	few	ADJ
taxlaw-2859	196	33	donations	donation	NOUN
taxlaw-2859	196	34	and	and	CCONJ
taxlaw-2859	196	35	more	more	ADV
taxlaw-2859	196	36	administrative	administrative	ADJ
taxlaw-2859	196	37	burdens	burden	NOUN
taxlaw-2859	196	38	that	that	PRON
taxlaw-2859	196	39	cost	cost	VERB
taxlaw-2859	196	40	money	money	NOUN
taxlaw-2859	196	41	.	.	PUNCT
taxlaw-2859	197	1	temin	temin	NOUN
taxlaw-2859	197	2	,	,	PUNCT
taxlaw-2859	197	3	supra	supra	PROPN
taxlaw-2859	197	4	note	note	PROPN
taxlaw-2859	197	5	33	33	NUM
taxlaw-2859	197	6	,	,	PUNCT
taxlaw-2859	197	7	at	at	ADP
taxlaw-2859	197	8	185	185	NUM
taxlaw-2859	197	9	.	.	PUNCT
taxlaw-2859	198	1	in	in	ADP
taxlaw-2859	198	2	addition	addition	NOUN
taxlaw-2859	198	3	,	,	PUNCT
taxlaw-2859	198	4	growing	grow	VERB
taxlaw-2859	198	5	inflation	inflation	NOUN
taxlaw-2859	198	6	in	in	ADP
taxlaw-2859	198	7	the	the	DET
taxlaw-2859	198	8	1970s	1970	NOUN
taxlaw-2859	198	9	took	take	VERB
taxlaw-2859	198	10	its	its	PRON
taxlaw-2859	198	11	toll	toll	NOUN
taxlaw-2859	198	12	on	on	ADP
taxlaw-2859	198	13	museums	museum	NOUN
taxlaw-2859	198	14	.	.	PUNCT
taxlaw-2859	199	1	donnelly	donnelly	PROPN
taxlaw-2859	199	2	,	,	PUNCT
taxlaw-2859	199	3	supra	supra	PROPN
taxlaw-2859	199	4	note	note	VERB
taxlaw-2859	199	5	34	34	NUM
taxlaw-2859	199	6	.	.	PROPN
taxlaw-2859	199	7	36	36	NUM
taxlaw-2859	199	8	donnelly	donnelly	NOUN
taxlaw-2859	199	9	,	,	PUNCT
taxlaw-2859	199	10	supra	supra	PROPN
taxlaw-2859	199	11	note	note	NOUN
taxlaw-2859	199	12	34	34	NUM
taxlaw-2859	199	13	.	.	PUNCT
taxlaw-2859	200	1	the	the	DET
taxlaw-2859	200	2	first	first	ADJ
taxlaw-2859	200	3	such	such	ADJ
taxlaw-2859	200	4	show	show	NOUN
taxlaw-2859	200	5	in	in	ADP
taxlaw-2859	200	6	the	the	DET
taxlaw-2859	200	7	united	united	PROPN
taxlaw-2859	200	8	states	states	PROPN
taxlaw-2859	200	9	is	be	AUX
taxlaw-2859	200	10	usually	usually	ADV
taxlaw-2859	200	11	said	say	VERB
taxlaw-2859	200	12	to	to	PART
taxlaw-2859	200	13	be	be	AUX
taxlaw-2859	200	14	“	"	PUNCT
taxlaw-2859	200	15	treasures	treasure	NOUN
taxlaw-2859	200	16	of	of	ADP
taxlaw-2859	200	17	tutankhamen	tutankhaman	NOUN
taxlaw-2859	200	18	,	,	PUNCT
taxlaw-2859	200	19	”	"	PUNCT
taxlaw-2859	200	20	shown	show	VERB
taxlaw-2859	200	21	at	at	ADP
taxlaw-2859	200	22	six	six	NUM
taxlaw-2859	200	23	museums	museum	NOUN
taxlaw-2859	200	24	(	(	PUNCT
taxlaw-2859	200	25	including	include	VERB
taxlaw-2859	200	26	the	the	DET
taxlaw-2859	200	27	metropolitan	metropolitan	ADJ
taxlaw-2859	200	28	museum	museum	NOUN
taxlaw-2859	200	29	of	of	ADP
taxlaw-2859	200	30	art	art	NOUN
taxlaw-2859	200	31	in	in	ADP
taxlaw-2859	200	32	new	new	PROPN
taxlaw-2859	200	33	york	york	PROPN
taxlaw-2859	200	34	city	city	PROPN
taxlaw-2859	200	35	)	)	PUNCT
taxlaw-2859	200	36	between	between	ADP
taxlaw-2859	200	37	1976	1976	NUM
taxlaw-2859	200	38	and	and	CCONJ
taxlaw-2859	200	39	1978	1978	NUM
taxlaw-2859	200	40	following	follow	VERB
taxlaw-2859	200	41	its	its	PRON
taxlaw-2859	200	42	spectacular	spectacular	ADJ
taxlaw-2859	200	43	success	success	NOUN
taxlaw-2859	200	44	at	at	ADP
taxlaw-2859	200	45	the	the	DET
taxlaw-2859	200	46	british	british	PROPN
taxlaw-2859	200	47	museum	museum	PROPN
taxlaw-2859	200	48	in	in	ADP
taxlaw-2859	200	49	1972	1972	NUM
taxlaw-2859	200	50	.	.	PUNCT
taxlaw-2859	201	1	i	i	PRON
taxlaw-2859	201	2	d.	d.	PROPN
taxlaw-2859	201	3	37	37	NUM
taxlaw-2859	201	4	specifically	specifically	ADV
taxlaw-2859	201	5	,	,	PUNCT
taxlaw-2859	201	6	“	"	PUNCT
taxlaw-2859	201	7	blockbusters	blockbuster	NOUN
taxlaw-2859	201	8	”	"	PUNCT
taxlaw-2859	201	9	have	have	AUX
taxlaw-2859	201	10	been	be	AUX
taxlaw-2859	201	11	criticized	criticize	VERB
taxlaw-2859	201	12	for	for	ADP
taxlaw-2859	201	13	siphoning	siphon	VERB
taxlaw-2859	201	14	resources	resource	NOUN
taxlaw-2859	201	15	and	and	CCONJ
taxlaw-2859	201	16	attention	attention	NOUN
taxlaw-2859	201	17	from	from	ADP
taxlaw-2859	201	18	permanent	permanent	ADJ
taxlaw-2859	201	19	collections	collection	NOUN
taxlaw-2859	201	20	and	and	CCONJ
taxlaw-2859	201	21	from	from	ADP
taxlaw-2859	201	22	worthy	worthy	ADJ
taxlaw-2859	201	23	but	but	CCONJ
taxlaw-2859	201	24	possibly	possibly	ADV
taxlaw-2859	201	25	less	less	ADV
taxlaw-2859	201	26	sensational	sensational	ADJ
taxlaw-2859	201	27	subjects	subject	NOUN
taxlaw-2859	201	28	;	;	PUNCT
taxlaw-2859	201	29	distracting	distract	VERB
taxlaw-2859	201	30	from	from	ADP
taxlaw-2859	201	31	the	the	DET
taxlaw-2859	201	32	museum	museum	NOUN
taxlaw-2859	201	33	’s	’s	PART
taxlaw-2859	201	34	core	core	ADJ
taxlaw-2859	201	35	missions	mission	NOUN
taxlaw-2859	201	36	of	of	ADP
taxlaw-2859	201	37	acquisition	acquisition	NOUN
taxlaw-2859	201	38	,	,	PUNCT
taxlaw-2859	201	39	preservation	preservation	NOUN
taxlaw-2859	201	40	,	,	PUNCT
taxlaw-2859	201	41	and	and	CCONJ
taxlaw-2859	201	42	interpretation	interpretation	NOUN
taxlaw-2859	201	43	;	;	PUNCT
taxlaw-2859	201	44	and	and	CCONJ
taxlaw-2859	201	45	placing	place	VERB
taxlaw-2859	201	46	the	the	DET
taxlaw-2859	201	47	focus	focus	NOUN
taxlaw-2859	201	48	on	on	ADP
taxlaw-2859	201	49	attendance	attendance	NOUN
taxlaw-2859	201	50	numbers	number	NOUN
taxlaw-2859	201	51	,	,	PUNCT
taxlaw-2859	201	52	attention	attention	NOUN
taxlaw-2859	201	53	in	in	ADP
taxlaw-2859	201	54	the	the	DET
taxlaw-2859	201	55	press	press	NOUN
taxlaw-2859	201	56	,	,	PUNCT
taxlaw-2859	201	57	and	and	CCONJ
taxlaw-2859	201	58	growth	growth	NOUN
taxlaw-2859	201	59	for	for	ADP
taxlaw-2859	201	60	the	the	DET
taxlaw-2859	201	61	museum	museum	NOUN
taxlaw-2859	201	62	.	.	PUNCT
taxlaw-2859	202	1	i	i	PRON
taxlaw-2859	202	2	d.	d.	PROPN
taxlaw-2859	202	3	38	38	NUM
taxlaw-2859	202	4	temin	temin	PROPN
taxlaw-2859	202	5	,	,	PUNCT
taxlaw-2859	202	6	supra	supra	PROPN
taxlaw-2859	202	7	note	note	PROPN
taxlaw-2859	202	8	33	33	NUM
taxlaw-2859	202	9	,	,	PUNCT
taxlaw-2859	202	10	at	at	ADP
taxlaw-2859	202	11	186	186	NUM
taxlaw-2859	202	12	.	.	PUNCT
taxlaw-2859	203	1	39	39	NUM
taxlaw-2859	204	1	i	i	PRON
taxlaw-2859	204	2	d.	d.	PROPN
taxlaw-2859	204	3	40	40	NUM
taxlaw-2859	204	4	donnelly	donnelly	ADV
taxlaw-2859	204	5	,	,	PUNCT
taxlaw-2859	204	6	supra	supra	PROPN
taxlaw-2859	204	7	note	note	PROPN
taxlaw-2859	204	8	34	34	NUM
taxlaw-2859	204	9	.	.	NOUN
taxlaw-2859	205	1	41	41	NUM
taxlaw-2859	205	2	robin	robin	PROPN
taxlaw-2859	205	3	pogrebin	pogrebin	PROPN
taxlaw-2859	205	4	,	,	PUNCT
taxlaw-2859	205	5	corporate	corporate	ADJ
taxlaw-2859	205	6	support	support	NOUN
taxlaw-2859	205	7	for	for	ADP
taxlaw-2859	205	8	the	the	DET
taxlaw-2859	205	9	arts	art	NOUN
taxlaw-2859	205	10	,	,	PUNCT
taxlaw-2859	205	11	n.	n.	PROPN
taxlaw-2859	205	12	y.	y.	PROPN
taxlaw-2859	205	13	times	times	PROPN
taxlaw-2859	205	14	(	(	PUNCT
taxlaw-2859	205	15	feb	feb	PROPN
taxlaw-2859	205	16	.	.	PROPN
taxlaw-2859	205	17	21	21	NUM
taxlaw-2859	205	18	,	,	PUNCT
taxlaw-2859	205	19	2007	2007	NUM
taxlaw-2859	205	20	)	)	PUNCT
taxlaw-2859	205	21	,	,	PUNCT
taxlaw-2859	205	22	http://www.nytimes.com/2007/02/21/arts/21fund.html	http://www.nytimes.com/2007/02/21/arts/21fund.html	PROPN
taxlaw-2859	206	1	[	[	X
taxlaw-2859	206	2	perma.cc/wc7d-2hpp	perma.cc/wc7d-2hpp	X
taxlaw-2859	206	3	]	]	X
taxlaw-2859	206	4	(	(	PUNCT
taxlaw-2859	206	5	describing	describe	VERB
taxlaw-2859	206	6	pre	pre	ADJ
taxlaw-2859	206	7	-	-	ADJ
taxlaw-2859	206	8	financial	financial	ADJ
taxlaw-2859	206	9	crisis	crisis	NOUN
taxlaw-2859	206	10	dip	dip	NOUN
taxlaw-2859	206	11	in	in	ADP
taxlaw-2859	206	12	corporate	corporate	ADJ
taxlaw-2859	206	13	support	support	NOUN
taxlaw-2859	206	14	for	for	ADP
taxlaw-2859	206	15	arts	art	NOUN
taxlaw-2859	206	16	)	)	PUNCT
taxlaw-2859	206	17	.	.	PUNCT
taxlaw-2859	207	1	42	42	NUM
taxlaw-2859	207	2	see	see	VERB
taxlaw-2859	207	3	infra	infra	NOUN
taxlaw-2859	207	4	,	,	PUNCT
taxlaw-2859	207	5	part	part	NOUN
taxlaw-2859	207	6	c.	c.	PROPN
taxlaw-2859	207	7	43	43	NUM
taxlaw-2859	207	8	powhida	powhida	ADJ
taxlaw-2859	207	9	,	,	PUNCT
taxlaw-2859	207	10	supra	supra	PROPN
taxlaw-2859	207	11	note	note	PROPN
taxlaw-2859	207	12	14	14	NUM
taxlaw-2859	207	13	(	(	PUNCT
taxlaw-2859	207	14	drawing	draw	VERB
taxlaw-2859	207	15	attention	attention	NOUN
taxlaw-2859	207	16	to	to	ADP
taxlaw-2859	207	17	and	and	CCONJ
taxlaw-2859	207	18	criticizing	criticize	VERB
taxlaw-2859	207	19	gallery	gallery	NOUN
taxlaw-2859	207	20	-	-	PUNCT
taxlaw-2859	207	21	supported	support	VERB
taxlaw-2859	207	22	art	art	NOUN
taxlaw-2859	207	23	exhibitions	exhibition	NOUN
taxlaw-2859	207	24	as	as	SCONJ
taxlaw-2859	207	25	they	they	PRON
taxlaw-2859	207	26	became	become	VERB
taxlaw-2859	207	27	more	more	ADV
taxlaw-2859	207	28	common	common	ADJ
taxlaw-2859	207	29	)	)	PUNCT
taxlaw-2859	207	30	.	.	PUNCT
taxlaw-2859	208	1	2017	2017	NUM
taxlaw-2859	208	2	]	]	PUNCT
taxlaw-2859	208	3	gallery	gallery	NOUN
taxlaw-2859	208	4	-	-	PUNCT
taxlaw-2859	208	5	supported	support	VERB
taxlaw-2859	208	6	art	art	NOUN
taxlaw-2859	208	7	exhibitions	exhibition	NOUN
taxlaw-2859	208	8	77	77	NUM
taxlaw-2859	208	9	c.	c.	NOUN
taxlaw-2859	208	10	genesis	genesis	NOUN
taxlaw-2859	208	11	of	of	ADP
taxlaw-2859	208	12	gallery	gallery	NOUN
taxlaw-2859	208	13	-	-	PUNCT
taxlaw-2859	208	14	sponsored	sponsor	VERB
taxlaw-2859	208	15	art	art	NOUN
taxlaw-2859	208	16	exhibitions	exhibition	NOUN
taxlaw-2859	208	17	one	one	NUM
taxlaw-2859	208	18	of	of	ADP
taxlaw-2859	208	19	the	the	DET
taxlaw-2859	208	20	first	first	ADJ
taxlaw-2859	208	21	exhibitions	exhibition	NOUN
taxlaw-2859	208	22	to	to	PART
taxlaw-2859	208	23	draw	draw	VERB
taxlaw-2859	208	24	the	the	DET
taxlaw-2859	208	25	nation	nation	NOUN
taxlaw-2859	208	26	’s	’s	PART
taxlaw-2859	208	27	attention	attention	NOUN
taxlaw-2859	208	28	to	to	ADP
taxlaw-2859	208	29	this	this	DET
taxlaw-2859	208	30	practice	practice	NOUN
taxlaw-2859	208	31	was	be	AUX
taxlaw-2859	208	32	“	"	PUNCT
taxlaw-2859	208	33	sensation	sensation	NOUN
taxlaw-2859	208	34	”	"	PUNCT
taxlaw-2859	208	35	at	at	ADP
taxlaw-2859	208	36	new	new	PROPN
taxlaw-2859	208	37	york	york	PROPN
taxlaw-2859	208	38	city	city	PROPN
taxlaw-2859	208	39	’s	’s	PART
taxlaw-2859	208	40	brooklyn	brooklyn	PROPN
taxlaw-2859	208	41	museum	museum	PROPN
taxlaw-2859	208	42	of	of	ADP
taxlaw-2859	208	43	art	art	NOUN
taxlaw-2859	208	44	in	in	ADP
taxlaw-2859	208	45	1999	1999	NUM
taxlaw-2859	208	46	.	.	PUNCT
taxlaw-2859	209	1	44	44	NUM
taxlaw-2859	209	2	wealthy	wealthy	ADJ
taxlaw-2859	209	3	art	art	NOUN
taxlaw-2859	209	4	dealers	dealer	NOUN
taxlaw-2859	209	5	,	,	PUNCT
taxlaw-2859	209	6	galleries	gallery	NOUN
taxlaw-2859	209	7	and	and	CCONJ
taxlaw-2859	209	8	collectors	collector	NOUN
taxlaw-2859	209	9	who	who	PRON
taxlaw-2859	209	10	had	have	VERB
taxlaw-2859	209	11	financial	financial	ADJ
taxlaw-2859	209	12	interests	interest	NOUN
taxlaw-2859	209	13	in	in	ADP
taxlaw-2859	209	14	the	the	DET
taxlaw-2859	209	15	artworks	artwork	NOUN
taxlaw-2859	209	16	shown	show	VERB
taxlaw-2859	209	17	in	in	ADP
taxlaw-2859	209	18	sensation	sensation	NOUN
taxlaw-2859	209	19	funded	fund	VERB
taxlaw-2859	209	20	the	the	DET
taxlaw-2859	209	21	estimated	estimate	VERB
taxlaw-2859	209	22	$	$	SYM
taxlaw-2859	209	23	2	2	NUM
taxlaw-2859	209	24	million	million	NUM
taxlaw-2859	209	25	exhibition	exhibition	NOUN
taxlaw-2859	209	26	in	in	ADP
taxlaw-2859	209	27	significant	significant	ADJ
taxlaw-2859	209	28	part	part	NOUN
taxlaw-2859	209	29	:	:	PUNCT
taxlaw-2859	209	30	among	among	ADP
taxlaw-2859	209	31	other	other	ADJ
taxlaw-2859	209	32	examples	example	NOUN
taxlaw-2859	209	33	,	,	PUNCT
taxlaw-2859	209	34	the	the	DET
taxlaw-2859	209	35	museum	museum	NOUN
taxlaw-2859	209	36	’s	’s	PART
taxlaw-2859	209	37	director	director	NOUN
taxlaw-2859	209	38	and	and	CCONJ
taxlaw-2859	209	39	his	his	PRON
taxlaw-2859	209	40	assistants	assistant	NOUN
taxlaw-2859	209	41	solicited	solicit	VERB
taxlaw-2859	209	42	donations	donation	NOUN
taxlaw-2859	209	43	of	of	ADP
taxlaw-2859	209	44	at	at	ADV
taxlaw-2859	209	45	least	least	ADV
taxlaw-2859	209	46	$	$	SYM
taxlaw-2859	209	47	10,000	10,000	NUM
taxlaw-2859	209	48	from	from	ADP
taxlaw-2859	209	49	dealers	dealer	NOUN
taxlaw-2859	209	50	who	who	PRON
taxlaw-2859	209	51	represented	represent	VERB
taxlaw-2859	209	52	many	many	ADJ
taxlaw-2859	209	53	of	of	ADP
taxlaw-2859	209	54	the	the	DET
taxlaw-2859	209	55	artists	artist	NOUN
taxlaw-2859	209	56	whose	whose	DET
taxlaw-2859	209	57	works	work	NOUN
taxlaw-2859	209	58	were	be	AUX
taxlaw-2859	209	59	on	on	ADP
taxlaw-2859	209	60	display	display	NOUN
taxlaw-2859	209	61	,	,	PUNCT
taxlaw-2859	209	62	and	and	CCONJ
taxlaw-2859	209	63	even	even	ADV
taxlaw-2859	209	64	asked	ask	VERB
taxlaw-2859	209	65	one	one	NUM
taxlaw-2859	209	66	well	well	ADV
taxlaw-2859	209	67	known	know	VERB
taxlaw-2859	209	68	collector	collector	NOUN
taxlaw-2859	209	69	,	,	PUNCT
taxlaw-2859	209	70	charles	charles	PROPN
taxlaw-2859	209	71	saatchi	saatchi	PROPN
taxlaw-2859	209	72	,	,	PUNCT
taxlaw-2859	209	73	to	to	PART
taxlaw-2859	209	74	underwrite	underwrite	VERB
taxlaw-2859	209	75	the	the	DET
taxlaw-2859	209	76	entire	entire	ADJ
taxlaw-2859	209	77	show.45	show.45	ADJ
taxlaw-2859	209	78	thenmayor	thenmayor	PROPN
taxlaw-2859	209	79	rudolph	rudolph	PROPN
taxlaw-2859	209	80	giuliani	giuliani	PROPN
taxlaw-2859	209	81	ordered	order	VERB
taxlaw-2859	209	82	city	city	NOUN
taxlaw-2859	209	83	lawyers	lawyer	NOUN
taxlaw-2859	209	84	to	to	PART
taxlaw-2859	209	85	“	"	PUNCT
taxlaw-2859	209	86	follow	follow	VERB
taxlaw-2859	209	87	the	the	DET
taxlaw-2859	209	88	money	money	NOUN
taxlaw-2859	209	89	trail	trail	NOUN
taxlaw-2859	209	90	,	,	PUNCT
taxlaw-2859	209	91	”	"	PUNCT
taxlaw-2859	209	92	but	but	CCONJ
taxlaw-2859	209	93	the	the	DET
taxlaw-2859	209	94	litigation	litigation	NOUN
taxlaw-2859	209	95	ultimately	ultimately	ADV
taxlaw-2859	209	96	settled	settle	VERB
taxlaw-2859	209	97	out	out	ADP
taxlaw-2859	209	98	of	of	ADP
taxlaw-2859	209	99	court	court	NOUN
taxlaw-2859	209	100	.	.	PUNCT
taxlaw-2859	210	1	46	46	NUM
taxlaw-2859	210	2	since	since	SCONJ
taxlaw-2859	210	3	sensation	sensation	NOUN
taxlaw-2859	210	4	,	,	PUNCT
taxlaw-2859	210	5	the	the	DET
taxlaw-2859	210	6	trend	trend	NOUN
taxlaw-2859	210	7	of	of	ADP
taxlaw-2859	210	8	galleries	gallery	NOUN
taxlaw-2859	210	9	providing	provide	VERB
taxlaw-2859	210	10	financial	financial	ADJ
taxlaw-2859	210	11	backing	backing	NOUN
taxlaw-2859	210	12	for	for	ADP
taxlaw-2859	210	13	nonprofit	nonprofit	ADJ
taxlaw-2859	210	14	art	art	NOUN
taxlaw-2859	210	15	exhibitions	exhibition	NOUN
taxlaw-2859	210	16	has	have	AUX
taxlaw-2859	210	17	only	only	ADV
taxlaw-2859	210	18	increased	increase	VERB
taxlaw-2859	210	19	in	in	ADP
taxlaw-2859	210	20	prevalence	prevalence	NOUN
taxlaw-2859	210	21	and	and	CCONJ
taxlaw-2859	210	22	magnitude	magnitude	NOUN
taxlaw-2859	210	23	.	.	PUNCT
taxlaw-2859	211	1	the	the	DET
taxlaw-2859	211	2	practice	practice	NOUN
taxlaw-2859	211	3	most	most	ADV
taxlaw-2859	211	4	recently	recently	ADV
taxlaw-2859	211	5	garnered	garner	VERB
taxlaw-2859	211	6	press	press	NOUN
taxlaw-2859	211	7	again	again	ADV
taxlaw-2859	211	8	in	in	ADP
taxlaw-2859	211	9	early	early	ADJ
taxlaw-2859	211	10	2016	2016	NUM
taxlaw-2859	211	11	,	,	PUNCT
taxlaw-2859	211	12	after	after	SCONJ
taxlaw-2859	211	13	the	the	DET
taxlaw-2859	211	14	new	new	PROPN
taxlaw-2859	211	15	york	york	PROPN
taxlaw-2859	211	16	times	times	PROPN
taxlaw-2859	211	17	reported	report	VERB
taxlaw-2859	211	18	the	the	DET
taxlaw-2859	211	19	role	role	NOUN
taxlaw-2859	211	20	of	of	ADP
taxlaw-2859	211	21	galleries	gallery	NOUN
taxlaw-2859	211	22	in	in	ADP
taxlaw-2859	211	23	funding	fund	VERB
taxlaw-2859	211	24	the	the	DET
taxlaw-2859	211	25	new	new	ADJ
taxlaw-2859	211	26	whitney	whitney	PROPN
taxlaw-2859	211	27	museum	museum	PROPN
taxlaw-2859	211	28	of	of	ADP
taxlaw-2859	211	29	american	american	PROPN
taxlaw-2859	211	30	art	art	PROPN
taxlaw-2859	211	31	’s	’s	PART
taxlaw-2859	211	32	opening	opening	NOUN
taxlaw-2859	211	33	exhibition	exhibition	NOUN
taxlaw-2859	211	34	,	,	PUNCT
taxlaw-2859	211	35	as	as	ADV
taxlaw-2859	211	36	well	well	ADV
taxlaw-2859	211	37	as	as	ADP
taxlaw-2859	211	38	a	a	DET
taxlaw-2859	211	39	number	number	NOUN
taxlaw-2859	211	40	of	of	ADP
taxlaw-2859	211	41	other	other	ADJ
taxlaw-2859	211	42	recent	recent	ADJ
taxlaw-2859	211	43	exhibitions	exhibition	NOUN
taxlaw-2859	211	44	at	at	ADP
taxlaw-2859	211	45	major	major	ADJ
taxlaw-2859	211	46	art	art	NOUN
taxlaw-2859	211	47	museums	museum	NOUN
taxlaw-2859	211	48	around	around	ADP
taxlaw-2859	211	49	the	the	DET
taxlaw-2859	211	50	united	united	PROPN
taxlaw-2859	211	51	states.47	states.47	PROPN
taxlaw-2859	211	52	despite	despite	SCONJ
taxlaw-2859	211	53	the	the	DET
taxlaw-2859	211	54	recurring	recur	VERB
taxlaw-2859	211	55	headlines	headline	NOUN
taxlaw-2859	211	56	spreading	spread	VERB
taxlaw-2859	211	57	awareness	awareness	NOUN
taxlaw-2859	211	58	about	about	ADP
taxlaw-2859	211	59	galleries	gallery	NOUN
taxlaw-2859	211	60	’	'	PUNCT
taxlaw-2859	211	61	role	role	NOUN
taxlaw-2859	211	62	in	in	ADP
taxlaw-2859	211	63	supporting	support	VERB
taxlaw-2859	211	64	art	art	NOUN
taxlaw-2859	211	65	over	over	ADP
taxlaw-2859	211	66	the	the	DET
taxlaw-2859	211	67	past	past	ADJ
taxlaw-2859	211	68	fifteen	fifteen	NUM
taxlaw-2859	211	69	years	year	NOUN
taxlaw-2859	211	70	,	,	PUNCT
taxlaw-2859	211	71	however	however	ADV
taxlaw-2859	211	72	,	,	PUNCT
taxlaw-2859	211	73	no	no	DET
taxlaw-2859	211	74	change	change	NOUN
taxlaw-2859	211	75	has	have	AUX
taxlaw-2859	211	76	resulted	result	VERB
taxlaw-2859	211	77	to	to	ADP
taxlaw-2859	211	78	date	date	NOUN
taxlaw-2859	211	79	.	.	PUNCT
taxlaw-2859	212	1	such	such	ADJ
taxlaw-2859	212	2	inaction	inaction	NOUN
taxlaw-2859	212	3	stands	stand	VERB
taxlaw-2859	212	4	in	in	ADP
taxlaw-2859	212	5	curious	curious	ADJ
taxlaw-2859	212	6	contrast	contrast	NOUN
taxlaw-2859	212	7	to	to	ADP
taxlaw-2859	212	8	the	the	DET
taxlaw-2859	212	9	art	art	NOUN
taxlaw-2859	212	10	industry	industry	NOUN
taxlaw-2859	212	11	’s	’s	PART
taxlaw-2859	212	12	self	self	NOUN
taxlaw-2859	212	13	-	-	PUNCT
taxlaw-2859	212	14	regulating	regulate	VERB
taxlaw-2859	212	15	response	response	NOUN
taxlaw-2859	212	16	to	to	ADP
taxlaw-2859	212	17	corporate	corporate	ADJ
taxlaw-2859	212	18	sponsorships	sponsorship	NOUN
taxlaw-2859	212	19	of	of	ADP
taxlaw-2859	212	20	art	art	NOUN
taxlaw-2859	212	21	museum	museum	NOUN
taxlaw-2859	212	22	exhibitions	exhibition	NOUN
taxlaw-2859	212	23	,	,	PUNCT
taxlaw-2859	212	24	which	which	PRON
taxlaw-2859	212	25	many	many	ADJ
taxlaw-2859	212	26	museums	museum	NOUN
taxlaw-2859	212	27	addressed	address	VERB
taxlaw-2859	212	28	when	when	SCONJ
taxlaw-2859	212	29	they	they	PRON
taxlaw-2859	212	30	adopted	adopt	VERB
taxlaw-2859	212	31	revised	revised	ADJ
taxlaw-2859	212	32	codes	code	NOUN
taxlaw-2859	212	33	of	of	ADP
taxlaw-2859	212	34	ethics	ethic	NOUN
taxlaw-2859	212	35	addressing	address	VERB
taxlaw-2859	212	36	corporate	corporate	ADJ
taxlaw-2859	212	37	sponsorship	sponsorship	NOUN
taxlaw-2859	212	38	.	.	PUNCT
taxlaw-2859	213	1	in	in	ADP
taxlaw-2859	213	2	spite	spite	NOUN
taxlaw-2859	213	3	of	of	ADP
taxlaw-2859	213	4	this	this	PRON
taxlaw-2859	213	5	,	,	PUNCT
taxlaw-2859	213	6	crayola	crayola	PROPN
taxlaw-2859	213	7	donations	donation	NOUN
taxlaw-2859	213	8	that	that	PRON
taxlaw-2859	213	9	fund	fund	NOUN
taxlaw-2859	213	10	gallery	gallery	NOUN
taxlaw-2859	213	11	-	-	PUNCT
taxlaw-2859	213	12	supported	support	VERB
taxlaw-2859	213	13	art	art	NOUN
taxlaw-2859	213	14	exhibitions	exhibition	NOUN
taxlaw-2859	213	15	have	have	AUX
taxlaw-2859	213	16	persisted	persist	VERB
taxlaw-2859	213	17	unfettered	unfettered	ADJ
taxlaw-2859	213	18	.	.	PUNCT
taxlaw-2859	214	1	how	how	SCONJ
taxlaw-2859	214	2	a	a	DET
taxlaw-2859	214	3	gallery	gallery	NOUN
taxlaw-2859	214	4	-	-	PUNCT
taxlaw-2859	214	5	sponsored	sponsor	VERB
taxlaw-2859	214	6	art	art	NOUN
taxlaw-2859	214	7	exhibition	exhibition	NOUN
taxlaw-2859	214	8	comes	come	VERB
taxlaw-2859	214	9	to	to	ADP
taxlaw-2859	214	10	fruition	fruition	NOUN
taxlaw-2859	214	11	at	at	ADP
taxlaw-2859	214	12	a	a	DET
taxlaw-2859	214	13	museum	museum	NOUN
taxlaw-2859	214	14	varies	vary	VERB
taxlaw-2859	214	15	.	.	PUNCT
taxlaw-2859	215	1	some	some	DET
taxlaw-2859	215	2	curators	curator	NOUN
taxlaw-2859	215	3	visit	visit	VERB
taxlaw-2859	215	4	galleries	gallery	NOUN
taxlaw-2859	215	5	to	to	PART
taxlaw-2859	215	6	gather	gather	VERB
taxlaw-2859	215	7	ideas	idea	NOUN
taxlaw-2859	215	8	for	for	ADP
taxlaw-2859	215	9	potential	potential	ADJ
taxlaw-2859	215	10	exhibitions	exhibition	NOUN
taxlaw-2859	215	11	.	.	PUNCT
taxlaw-2859	216	1	48	48	NUM
taxlaw-2859	216	2	among	among	ADP
taxlaw-2859	216	3	the	the	DET
taxlaw-2859	216	4	nonprofit	nonprofit	ADJ
taxlaw-2859	216	5	art	art	NOUN
taxlaw-2859	216	6	museums	museum	NOUN
taxlaw-2859	216	7	that	that	PRON
taxlaw-2859	216	8	have	have	AUX
taxlaw-2859	216	9	presented	present	VERB
taxlaw-2859	216	10	gallery	gallery	NOUN
taxlaw-2859	216	11	-	-	PUNCT
taxlaw-2859	216	12	sponsored	sponsor	VERB
taxlaw-2859	216	13	exhibitions	exhibition	NOUN
taxlaw-2859	216	14	(	(	PUNCT
taxlaw-2859	216	15	because	because	SCONJ
taxlaw-2859	216	16	some	some	PRON
taxlaw-2859	216	17	categorically	categorically	ADV
taxlaw-2859	216	18	do	do	VERB
taxlaw-2859	216	19	not),49	not),49	PROPN
taxlaw-2859	216	20	some	some	DET
taxlaw-2859	216	21	curators	curator	NOUN
taxlaw-2859	216	22	say	say	VERB
taxlaw-2859	216	23	that	that	SCONJ
taxlaw-2859	216	24	they	they	PRON
taxlaw-2859	216	25	exclusively	exclusively	ADV
taxlaw-2859	216	26	approach	approach	VERB
taxlaw-2859	216	27	galleries	gallery	NOUN
taxlaw-2859	216	28	for	for	ADP
taxlaw-2859	216	29	44	44	NUM
taxlaw-2859	216	30	david	david	PROPN
taxlaw-2859	216	31	barstow	barstow	PROPN
taxlaw-2859	216	32	,	,	PUNCT
taxlaw-2859	216	33	brooklyn	brooklyn	PROPN
taxlaw-2859	216	34	museum	museum	PROPN
taxlaw-2859	216	35	recruited	recruit	VERB
taxlaw-2859	216	36	donors	donor	NOUN
taxlaw-2859	216	37	who	who	PRON
taxlaw-2859	216	38	stood	stand	VERB
taxlaw-2859	216	39	to	to	PART
taxlaw-2859	216	40	gain	gain	VERB
taxlaw-2859	216	41	,	,	PUNCT
taxlaw-2859	216	42	n.	n.	PROPN
taxlaw-2859	216	43	y.	y.	PROPN
taxlaw-2859	216	44	times	times	PROPN
taxlaw-2859	216	45	(	(	PUNCT
taxlaw-2859	216	46	oct	oct	PROPN
taxlaw-2859	216	47	.	.	PROPN
taxlaw-2859	216	48	31	31	NUM
taxlaw-2859	216	49	,	,	PUNCT
taxlaw-2859	216	50	1999	1999	NUM
taxlaw-2859	216	51	)	)	PUNCT
taxlaw-2859	216	52	,	,	PUNCT
taxlaw-2859	216	53	http://www.nytimes.com/1999/10/31/nyregion/brooklyn-museum-recruited-donors-who-stood-togain.html	http://www.nytimes.com/1999/10/31/nyregion/brooklyn-museum-recruited-donors-who-stood-togain.html	PROPN
taxlaw-2859	217	1	[	[	X
taxlaw-2859	217	2	perma.cc/8hbl-694d	perma.cc/8hbl-694d	PROPN
taxlaw-2859	217	3	]	]	X
taxlaw-2859	217	4	.	.	PUNCT
taxlaw-2859	218	1	better	well	ADV
taxlaw-2859	218	2	known	know	VERB
taxlaw-2859	218	3	for	for	ADP
taxlaw-2859	218	4	featuring	feature	VERB
taxlaw-2859	218	5	provocative	provocative	ADJ
taxlaw-2859	218	6	artworks	artwork	NOUN
taxlaw-2859	218	7	like	like	ADP
taxlaw-2859	218	8	the	the	DET
taxlaw-2859	218	9	holy	holy	PROPN
taxlaw-2859	218	10	virgin	virgin	PROPN
taxlaw-2859	218	11	mary	mary	PROPN
taxlaw-2859	218	12	(	(	PUNCT
taxlaw-2859	218	13	1996	1996	NUM
taxlaw-2859	218	14	)	)	PUNCT
taxlaw-2859	218	15	,	,	PUNCT
taxlaw-2859	218	16	a	a	DET
taxlaw-2859	218	17	canvas	canvas	NOUN
taxlaw-2859	218	18	depicting	depict	VERB
taxlaw-2859	218	19	the	the	DET
taxlaw-2859	218	20	religious	religious	ADJ
taxlaw-2859	218	21	icon	icon	NOUN
taxlaw-2859	218	22	of	of	ADP
taxlaw-2859	218	23	the	the	DET
taxlaw-2859	218	24	same	same	ADJ
taxlaw-2859	218	25	name	name	NOUN
taxlaw-2859	218	26	adorned	adorn	VERB
taxlaw-2859	218	27	with	with	ADP
taxlaw-2859	218	28	elephant	elephant	NOUN
taxlaw-2859	218	29	dung	dung	NOUN
taxlaw-2859	218	30	,	,	PUNCT
taxlaw-2859	218	31	the	the	DET
taxlaw-2859	218	32	sensation	sensation	NOUN
taxlaw-2859	218	33	exhibition	exhibition	NOUN
taxlaw-2859	218	34	led	lead	VERB
taxlaw-2859	218	35	then	then	ADV
taxlaw-2859	218	36	-	-	PUNCT
taxlaw-2859	218	37	mayor	mayor	NOUN
taxlaw-2859	218	38	rudolph	rudolph	PROPN
taxlaw-2859	218	39	guliani	guliani	PROPN
taxlaw-2859	218	40	to	to	PART
taxlaw-2859	218	41	cut	cut	VERB
taxlaw-2859	218	42	the	the	DET
taxlaw-2859	218	43	brooklyn	brooklyn	PROPN
taxlaw-2859	218	44	museum	museum	PROPN
taxlaw-2859	218	45	of	of	ADP
taxlaw-2859	218	46	art	art	PROPN
taxlaw-2859	218	47	’s	’s	PART
taxlaw-2859	218	48	funding	funding	NOUN
taxlaw-2859	218	49	and	and	CCONJ
taxlaw-2859	218	50	fire	fire	VERB
taxlaw-2859	218	51	its	its	PRON
taxlaw-2859	218	52	board	board	NOUN
taxlaw-2859	218	53	,	,	PUNCT
taxlaw-2859	218	54	actions	action	NOUN
taxlaw-2859	218	55	ultimately	ultimately	ADV
taxlaw-2859	218	56	reversed	reverse	VERB
taxlaw-2859	218	57	as	as	ADP
taxlaw-2859	218	58	unconstitutional	unconstitutional	ADJ
taxlaw-2859	218	59	curtailment	curtailment	NOUN
taxlaw-2859	218	60	of	of	ADP
taxlaw-2859	218	61	free	free	ADJ
taxlaw-2859	218	62	speech	speech	NOUN
taxlaw-2859	218	63	.	.	PUNCT
taxlaw-2859	219	1	challenging	challenge	VERB
taxlaw-2859	219	2	that	that	DET
taxlaw-2859	219	3	censorship	censorship	NOUN
taxlaw-2859	219	4	motivated	motivate	VERB
taxlaw-2859	219	5	his	his	PRON
taxlaw-2859	219	6	actions	action	NOUN
taxlaw-2859	219	7	,	,	PUNCT
taxlaw-2859	219	8	however	however	ADV
taxlaw-2859	219	9	,	,	PUNCT
taxlaw-2859	219	10	giuliani	giuliani	PROPN
taxlaw-2859	219	11	said	say	VERB
taxlaw-2859	219	12	:	:	PUNCT
taxlaw-2859	219	13	“	"	PUNCT
taxlaw-2859	219	14	this	this	PRON
taxlaw-2859	219	15	is	be	AUX
taxlaw-2859	219	16	all	all	PRON
taxlaw-2859	219	17	about	about	ADP
taxlaw-2859	219	18	dollar	dollar	NOUN
taxlaw-2859	219	19	signs	sign	NOUN
taxlaw-2859	219	20	.	.	PUNCT
taxlaw-2859	219	21	.	.	PUNCT
taxlaw-2859	219	22	.	.	PUNCT
taxlaw-2859	220	1	it	it	PRON
taxlaw-2859	220	2	’s	’	VERB
taxlaw-2859	220	3	actually	actually	ADV
taxlaw-2859	220	4	a	a	DET
taxlaw-2859	220	5	desecration	desecration	NOUN
taxlaw-2859	220	6	of	of	ADP
taxlaw-2859	220	7	the	the	DET
taxlaw-2859	220	8	first	first	ADJ
taxlaw-2859	220	9	amendment	amendment	NOUN
taxlaw-2859	220	10	,	,	PUNCT
taxlaw-2859	220	11	as	as	ADV
taxlaw-2859	220	12	much	much	ADV
taxlaw-2859	220	13	as	as	SCONJ
taxlaw-2859	220	14	it	it	PRON
taxlaw-2859	220	15	is	be	AUX
taxlaw-2859	220	16	a	a	DET
taxlaw-2859	220	17	desecration	desecration	NOUN
taxlaw-2859	220	18	of	of	ADP
taxlaw-2859	220	19	religion	religion	NOUN
taxlaw-2859	220	20	,	,	PUNCT
taxlaw-2859	220	21	to	to	PART
taxlaw-2859	220	22	use	use	VERB
taxlaw-2859	220	23	the	the	DET
taxlaw-2859	220	24	first	first	ADJ
taxlaw-2859	220	25	amendment	amendment	NOUN
taxlaw-2859	220	26	as	as	ADP
taxlaw-2859	220	27	a	a	DET
taxlaw-2859	220	28	shield	shield	NOUN
taxlaw-2859	220	29	in	in	ADP
taxlaw-2859	220	30	order	order	NOUN
taxlaw-2859	220	31	to	to	PART
taxlaw-2859	220	32	take	take	VERB
taxlaw-2859	220	33	money	money	NOUN
taxlaw-2859	220	34	out	out	ADP
taxlaw-2859	220	35	of	of	ADP
taxlaw-2859	220	36	the	the	DET
taxlaw-2859	220	37	taxpayers	taxpayer	NOUN
taxlaw-2859	220	38	’	’	PART
taxlaw-2859	220	39	pockets	pocket	NOUN
taxlaw-2859	220	40	in	in	ADP
taxlaw-2859	220	41	order	order	NOUN
taxlaw-2859	220	42	to	to	PART
taxlaw-2859	220	43	put	put	VERB
taxlaw-2859	220	44	that	that	DET
taxlaw-2859	220	45	money	money	NOUN
taxlaw-2859	220	46	into	into	ADP
taxlaw-2859	220	47	the	the	DET
taxlaw-2859	220	48	pockets	pocket	NOUN
taxlaw-2859	220	49	of	of	ADP
taxlaw-2859	220	50	multimillionaires	multimillionaire	NOUN
taxlaw-2859	220	51	.	.	PUNCT
taxlaw-2859	220	52	”	"	PUNCT
taxlaw-2859	221	1	45	45	NUM
taxlaw-2859	221	2	i	i	PROPN
taxlaw-2859	221	3	d.	d.	PROPN
taxlaw-2859	221	4	46	46	NUM
taxlaw-2859	221	5	alan	alan	PROPN
taxlaw-2859	221	6	feuer	feuer	PROPN
taxlaw-2859	221	7	,	,	PUNCT
taxlaw-2859	221	8	giuliani	giuliani	PROPN
taxlaw-2859	221	9	dropping	drop	VERB
taxlaw-2859	221	10	his	his	PRON
taxlaw-2859	221	11	bitter	bitter	ADJ
taxlaw-2859	221	12	battle	battle	NOUN
taxlaw-2859	221	13	with	with	ADP
taxlaw-2859	221	14	art	art	NOUN
taxlaw-2859	221	15	museum	museum	PROPN
taxlaw-2859	221	16	,	,	PUNCT
taxlaw-2859	221	17	n.	n.	PROPN
taxlaw-2859	221	18	y.	y.	PROPN
taxlaw-2859	221	19	times	times	PROPN
taxlaw-2859	221	20	(	(	PUNCT
taxlaw-2859	221	21	mar	mar	PROPN
taxlaw-2859	221	22	.	.	PROPN
taxlaw-2859	221	23	28	28	NUM
taxlaw-2859	221	24	,	,	PUNCT
taxlaw-2859	221	25	2000	2000	NUM
taxlaw-2859	221	26	)	)	PUNCT
taxlaw-2859	221	27	,	,	PUNCT
taxlaw-2859	221	28	http://www.nytimes.com/2000/03/28/nyregion/giuliani-dropping-his-bitter-battle-with-art-museum.html	http://www.nytimes.com/2000/03/28/nyregion/giuliani-dropping-his-bitter-battle-with-art-museum.html	PROPN
taxlaw-2859	221	29	[	[	X
taxlaw-2859	221	30	perma.cc/lf4k-rwnl	perma.cc/lf4k-rwnl	ADP
taxlaw-2859	221	31	]	]	PUNCT
taxlaw-2859	221	32	.	.	PUNCT
taxlaw-2859	222	1	47	47	NUM
taxlaw-2859	222	2	robin	robin	PROPN
taxlaw-2859	222	3	pogrebin	pogrebin	PROPN
taxlaw-2859	222	4	,	,	PUNCT
taxlaw-2859	222	5	art	art	NOUN
taxlaw-2859	222	6	galleries	gallery	NOUN
taxlaw-2859	222	7	face	face	VERB
taxlaw-2859	222	8	pressure	pressure	NOUN
taxlaw-2859	222	9	to	to	PART
taxlaw-2859	222	10	fund	fund	VERB
taxlaw-2859	222	11	museum	museum	NOUN
taxlaw-2859	222	12	shows	show	NOUN
taxlaw-2859	222	13	,	,	PUNCT
taxlaw-2859	222	14	n.	n.	PROPN
taxlaw-2859	222	15	y.	y.	PROPN
taxlaw-2859	222	16	times	times	PROPN
taxlaw-2859	222	17	(	(	PUNCT
taxlaw-2859	222	18	mar	mar	PROPN
taxlaw-2859	222	19	.	.	PROPN
taxlaw-2859	222	20	7	7	NUM
taxlaw-2859	222	21	,	,	PUNCT
taxlaw-2859	222	22	2016	2016	NUM
taxlaw-2859	222	23	)	)	PUNCT
taxlaw-2859	222	24	,	,	PUNCT
taxlaw-2859	222	25	http://www.nytimes.com/2016/03/07/arts/design/art-galleries-face-pressure-to-fund-museumshows.html	http://www.nytimes.com/2016/03/07/arts/design/art-galleries-face-pressure-to-fund-museumshows.html	PROPN
taxlaw-2859	223	1	[	[	X
taxlaw-2859	223	2	perma.cc/dg8u-6ckl	perma.cc/dg8u-6ckl	NOUN
taxlaw-2859	223	3	]	]	X
taxlaw-2859	223	4	.	.	PUNCT
taxlaw-2859	224	1	48	48	NUM
taxlaw-2859	224	2	lawrence	lawrence	PROPN
taxlaw-2859	224	3	alloway	alloway	PROPN
taxlaw-2859	224	4	,	,	PUNCT
taxlaw-2859	224	5	when	when	SCONJ
taxlaw-2859	224	6	artists	artist	NOUN
taxlaw-2859	224	7	start	start	VERB
taxlaw-2859	224	8	their	their	PRON
taxlaw-2859	224	9	own	own	ADJ
taxlaw-2859	224	10	galleries	gallery	NOUN
taxlaw-2859	224	11	,	,	PUNCT
taxlaw-2859	224	12	n.	n.	PROPN
taxlaw-2859	224	13	y.	y.	PROPN
taxlaw-2859	224	14	times	times	PROPN
taxlaw-2859	224	15	(	(	PUNCT
taxlaw-2859	224	16	apr	apr	PROPN
taxlaw-2859	224	17	.	.	PROPN
taxlaw-2859	224	18	3	3	NUM
taxlaw-2859	224	19	,	,	PUNCT
taxlaw-2859	224	20	1983	1983	NUM
taxlaw-2859	224	21	)	)	PUNCT
taxlaw-2859	224	22	,	,	PUNCT
taxlaw-2859	224	23	http://www.nytimes.com/1983/04/03/arts/when-artists-start-their-own-galleries.html	http://www.nytimes.com/1983/04/03/arts/when-artists-start-their-own-galleries.html	X
taxlaw-2859	225	1	[	[	X
taxlaw-2859	225	2	perma.cc/c4vfnkwf	perma.cc/c4vfnkwf	NOUN
taxlaw-2859	225	3	]	]	X
taxlaw-2859	225	4	(	(	PUNCT
taxlaw-2859	225	5	"	"	PUNCT
taxlaw-2859	225	6	museum	museum	NOUN
taxlaw-2859	225	7	curators	curator	NOUN
taxlaw-2859	225	8	accept	accept	VERB
taxlaw-2859	225	9	the	the	DET
taxlaw-2859	225	10	idea	idea	NOUN
taxlaw-2859	225	11	that	that	SCONJ
taxlaw-2859	225	12	it	it	PRON
taxlaw-2859	225	13	is	be	AUX
taxlaw-2859	225	14	the	the	DET
taxlaw-2859	225	15	function	function	NOUN
taxlaw-2859	225	16	of	of	ADP
taxlaw-2859	225	17	the	the	DET
taxlaw-2859	225	18	galleries	gallery	NOUN
taxlaw-2859	225	19	to	to	PART
taxlaw-2859	225	20	filter	filter	VERB
taxlaw-2859	225	21	the	the	DET
taxlaw-2859	225	22	masses	masse	NOUN
taxlaw-2859	225	23	of	of	ADP
taxlaw-2859	225	24	new	new	ADJ
taxlaw-2859	225	25	artists	artist	NOUN
taxlaw-2859	225	26	,	,	PUNCT
taxlaw-2859	225	27	and	and	CCONJ
taxlaw-2859	225	28	indeed	indeed	ADV
taxlaw-2859	225	29	welcome	welcome	VERB
taxlaw-2859	225	30	the	the	DET
taxlaw-2859	225	31	tidying	tidying	NOUN
taxlaw-2859	225	32	hand	hand	NOUN
taxlaw-2859	225	33	.	.	PUNCT
taxlaw-2859	225	34	”	"	PUNCT
taxlaw-2859	225	35	)	)	PUNCT
taxlaw-2859	225	36	.	.	PUNCT
taxlaw-2859	226	1	see	see	VERB
taxlaw-2859	226	2	generally	generally	ADV
taxlaw-2859	226	3	renaud	renaud	VERB
taxlaw-2859	226	4	proch	proch	PROPN
taxlaw-2859	226	5	&	&	CCONJ
taxlaw-2859	226	6	mari	mari	PROPN
taxlaw-2859	226	7	spirito	spirito	PROPN
taxlaw-2859	226	8	,	,	PUNCT
taxlaw-2859	226	9	mavericks	maverick	NOUN
taxlaw-2859	226	10	:	:	PUNCT
taxlaw-2859	226	11	the	the	DET
taxlaw-2859	226	12	shape	shape	NOUN
taxlaw-2859	226	13	of	of	ADP
taxlaw-2859	226	14	things	thing	NOUN
taxlaw-2859	226	15	to	to	PART
taxlaw-2859	226	16	come	come	VERB
taxlaw-2859	226	17	(	(	PUNCT
taxlaw-2859	226	18	2015	2015	NUM
taxlaw-2859	226	19	)	)	PUNCT
taxlaw-2859	226	20	.	.	PUNCT
taxlaw-2859	227	1	see	see	AUX
taxlaw-2859	227	2	also	also	ADV
taxlaw-2859	227	3	interview	interview	VERB
taxlaw-2859	227	4	with	with	ADP
taxlaw-2859	227	5	anonymous	anonymous	PROPN
taxlaw-2859	227	6	guggenheim	guggenheim	PROPN
taxlaw-2859	227	7	museum	museum	PROPN
taxlaw-2859	227	8	of	of	ADP
taxlaw-2859	227	9	art	art	PROPN
taxlaw-2859	227	10	representative	representative	NOUN
taxlaw-2859	227	11	(	(	PUNCT
taxlaw-2859	227	12	oct	oct	PROPN
taxlaw-2859	227	13	.	.	PROPN
taxlaw-2859	227	14	26	26	NUM
taxlaw-2859	227	15	,	,	PUNCT
taxlaw-2859	227	16	2013	2013	NUM
taxlaw-2859	227	17	)	)	PUNCT
taxlaw-2859	227	18	.	.	PUNCT
taxlaw-2859	228	1	49	49	NUM
taxlaw-2859	228	2	pogrebin	pogrebin	ADJ
taxlaw-2859	228	3	,	,	PUNCT
taxlaw-2859	228	4	supra	supra	PROPN
taxlaw-2859	228	5	note	note	NOUN
taxlaw-2859	228	6	47	47	NUM
taxlaw-2859	228	7	.	.	PUNCT
taxlaw-2859	229	1	78	78	NUM
taxlaw-2859	229	2	columbia	columbia	PROPN
taxlaw-2859	229	3	journal	journal	PROPN
taxlaw-2859	229	4	of	of	ADP
taxlaw-2859	229	5	tax	tax	NOUN
taxlaw-2859	229	6	law	law	NOUN
taxlaw-2859	229	7	[	[	X
taxlaw-2859	229	8	vol.9:67	vol.9:67	ADP
taxlaw-2859	229	9	help	help	VERB
taxlaw-2859	229	10	realizing	realize	VERB
taxlaw-2859	229	11	an	an	DET
taxlaw-2859	229	12	exhibition	exhibition	NOUN
taxlaw-2859	229	13	and	and	CCONJ
taxlaw-2859	229	14	reject	reject	VERB
taxlaw-2859	229	15	the	the	DET
taxlaw-2859	229	16	suggestion	suggestion	NOUN
taxlaw-2859	229	17	that	that	SCONJ
taxlaw-2859	229	18	they	they	PRON
taxlaw-2859	229	19	respond	respond	VERB
taxlaw-2859	229	20	to	to	ADP
taxlaw-2859	229	21	offers	offer	NOUN
taxlaw-2859	229	22	by	by	ADP
taxlaw-2859	229	23	galleries	gallery	NOUN
taxlaw-2859	229	24	.	.	PUNCT
taxlaw-2859	230	1	some	some	DET
taxlaw-2859	230	2	galleries	gallery	NOUN
taxlaw-2859	230	3	report	report	VERB
taxlaw-2859	230	4	that	that	SCONJ
taxlaw-2859	230	5	museums	museum	NOUN
taxlaw-2859	230	6	have	have	AUX
taxlaw-2859	230	7	approached	approach	VERB
taxlaw-2859	230	8	them	they	PRON
taxlaw-2859	230	9	to	to	PART
taxlaw-2859	230	10	express	express	VERB
taxlaw-2859	230	11	interest	interest	NOUN
taxlaw-2859	230	12	in	in	ADP
taxlaw-2859	230	13	exhibiting	exhibit	VERB
taxlaw-2859	230	14	the	the	DET
taxlaw-2859	230	15	work	work	NOUN
taxlaw-2859	230	16	of	of	ADP
taxlaw-2859	230	17	an	an	DET
taxlaw-2859	230	18	artist	artist	NOUN
taxlaw-2859	230	19	represented	represent	VERB
taxlaw-2859	230	20	by	by	ADP
taxlaw-2859	230	21	a	a	DET
taxlaw-2859	230	22	gallery	gallery	NOUN
taxlaw-2859	230	23	,	,	PUNCT
taxlaw-2859	230	24	conditional	conditional	ADJ
taxlaw-2859	230	25	upon	upon	SCONJ
taxlaw-2859	230	26	financial	financial	ADJ
taxlaw-2859	230	27	support	support	NOUN
taxlaw-2859	230	28	from	from	ADP
taxlaw-2859	230	29	the	the	DET
taxlaw-2859	230	30	gallery	gallery	NOUN
taxlaw-2859	230	31	for	for	ADP
taxlaw-2859	230	32	the	the	DET
taxlaw-2859	230	33	exhibition	exhibition	NOUN
taxlaw-2859	230	34	.	.	PUNCT
taxlaw-2859	231	1	if	if	SCONJ
taxlaw-2859	231	2	a	a	DET
taxlaw-2859	231	3	gallery	gallery	NOUN
taxlaw-2859	231	4	does	do	AUX
taxlaw-2859	231	5	not	not	PART
taxlaw-2859	231	6	have	have	VERB
taxlaw-2859	231	7	the	the	DET
taxlaw-2859	231	8	means	mean	NOUN
taxlaw-2859	231	9	to	to	PART
taxlaw-2859	231	10	provide	provide	VERB
taxlaw-2859	231	11	monetary	monetary	ADJ
taxlaw-2859	231	12	support	support	NOUN
taxlaw-2859	231	13	,	,	PUNCT
taxlaw-2859	231	14	museums	museum	NOUN
taxlaw-2859	231	15	may	may	AUX
taxlaw-2859	231	16	tailor	tailor	VERB
taxlaw-2859	231	17	the	the	DET
taxlaw-2859	231	18	contribution	contribution	NOUN
taxlaw-2859	231	19	to	to	ADP
taxlaw-2859	231	20	the	the	DET
taxlaw-2859	231	21	budget	budget	NOUN
taxlaw-2859	231	22	of	of	ADP
taxlaw-2859	231	23	the	the	DET
taxlaw-2859	231	24	gallery	gallery	NOUN
taxlaw-2859	231	25	.	.	PUNCT
taxlaw-2859	232	1	other	other	ADJ
taxlaw-2859	232	2	museums	museum	NOUN
taxlaw-2859	232	3	have	have	AUX
taxlaw-2859	232	4	offered	offer	VERB
taxlaw-2859	232	5	to	to	PART
taxlaw-2859	232	6	match	match	VERB
taxlaw-2859	232	7	a	a	DET
taxlaw-2859	232	8	gallery	gallery	NOUN
taxlaw-2859	232	9	with	with	ADP
taxlaw-2859	232	10	a	a	DET
taxlaw-2859	232	11	wealthy	wealthy	ADJ
taxlaw-2859	232	12	donor	donor	NOUN
taxlaw-2859	232	13	interested	interested	ADJ
taxlaw-2859	232	14	in	in	ADP
taxlaw-2859	232	15	the	the	DET
taxlaw-2859	232	16	work	work	NOUN
taxlaw-2859	232	17	of	of	ADP
taxlaw-2859	232	18	an	an	DET
taxlaw-2859	232	19	artist	artist	NOUN
taxlaw-2859	232	20	represented	represent	VERB
taxlaw-2859	232	21	by	by	ADP
taxlaw-2859	232	22	the	the	DET
taxlaw-2859	232	23	gallery	gallery	NOUN
taxlaw-2859	232	24	,	,	PUNCT
taxlaw-2859	232	25	who	who	PRON
taxlaw-2859	232	26	will	will	AUX
taxlaw-2859	232	27	loan	loan	VERB
taxlaw-2859	232	28	money	money	NOUN
taxlaw-2859	232	29	to	to	ADP
taxlaw-2859	232	30	the	the	DET
taxlaw-2859	232	31	gallery	gallery	NOUN
taxlaw-2859	232	32	to	to	PART
taxlaw-2859	232	33	fund	fund	VERB
taxlaw-2859	232	34	the	the	DET
taxlaw-2859	232	35	museum	museum	NOUN
taxlaw-2859	232	36	show	show	NOUN
taxlaw-2859	232	37	,	,	PUNCT
taxlaw-2859	232	38	in	in	ADP
taxlaw-2859	232	39	exchange	exchange	NOUN
taxlaw-2859	232	40	for	for	ADP
taxlaw-2859	232	41	a	a	DET
taxlaw-2859	232	42	work	work	NOUN
taxlaw-2859	232	43	by	by	ADP
taxlaw-2859	232	44	the	the	DET
taxlaw-2859	232	45	artist	artist	NOUN
taxlaw-2859	232	46	.	.	PUNCT
taxlaw-2859	233	1	in	in	ADP
taxlaw-2859	233	2	such	such	ADJ
taxlaw-2859	233	3	arrangements	arrangement	NOUN
taxlaw-2859	233	4	,	,	PUNCT
taxlaw-2859	233	5	the	the	DET
taxlaw-2859	233	6	sum	sum	NOUN
taxlaw-2859	233	7	loaned	loan	VERB
taxlaw-2859	233	8	by	by	ADP
taxlaw-2859	233	9	the	the	DET
taxlaw-2859	233	10	donor	donor	NOUN
taxlaw-2859	233	11	may	may	AUX
taxlaw-2859	233	12	be	be	AUX
taxlaw-2859	233	13	below	below	ADP
taxlaw-2859	233	14	the	the	DET
taxlaw-2859	233	15	going	go	VERB
taxlaw-2859	233	16	market	market	NOUN
taxlaw-2859	233	17	price	price	NOUN
taxlaw-2859	233	18	of	of	ADP
taxlaw-2859	233	19	the	the	DET
taxlaw-2859	233	20	artist	artist	NOUN
taxlaw-2859	233	21	’s	’s	PART
taxlaw-2859	233	22	work	work	NOUN
taxlaw-2859	233	23	.	.	PUNCT
taxlaw-2859	234	1	in	in	ADP
taxlaw-2859	234	2	addition	addition	NOUN
taxlaw-2859	234	3	to	to	ADP
taxlaw-2859	234	4	outright	outright	ADJ
taxlaw-2859	234	5	financial	financial	ADJ
taxlaw-2859	234	6	support	support	NOUN
taxlaw-2859	234	7	,	,	PUNCT
taxlaw-2859	234	8	museums	museum	NOUN
taxlaw-2859	234	9	may	may	AUX
taxlaw-2859	234	10	also	also	ADV
taxlaw-2859	234	11	ask	ask	VERB
taxlaw-2859	234	12	artists	artist	NOUN
taxlaw-2859	234	13	to	to	PART
taxlaw-2859	234	14	make	make	VERB
taxlaw-2859	234	15	an	an	DET
taxlaw-2859	234	16	in	in	ADP
taxlaw-2859	234	17	-	-	PUNCT
taxlaw-2859	234	18	kind	kind	NOUN
taxlaw-2859	234	19	donation	donation	NOUN
taxlaw-2859	234	20	of	of	ADP
taxlaw-2859	234	21	their	their	PRON
taxlaw-2859	234	22	artwork	artwork	NOUN
taxlaw-2859	234	23	that	that	SCONJ
taxlaw-2859	234	24	it	it	PRON
taxlaw-2859	234	25	will	will	AUX
taxlaw-2859	234	26	sell	sell	VERB
taxlaw-2859	234	27	or	or	CCONJ
taxlaw-2859	234	28	auction	auction	VERB
taxlaw-2859	234	29	at	at	ADP
taxlaw-2859	234	30	a	a	DET
taxlaw-2859	234	31	fundraising	fundraising	NOUN
taxlaw-2859	234	32	reception	reception	NOUN
taxlaw-2859	234	33	associated	associate	VERB
taxlaw-2859	234	34	with	with	ADP
taxlaw-2859	234	35	the	the	DET
taxlaw-2859	234	36	exhibition	exhibition	NOUN
taxlaw-2859	234	37	or	or	CCONJ
taxlaw-2859	234	38	otherwise	otherwise	ADV
taxlaw-2859	234	39	.	.	PUNCT
taxlaw-2859	235	1	other	other	ADJ
taxlaw-2859	235	2	nonmonetary	nonmonetary	ADJ
taxlaw-2859	235	3	support	support	NOUN
taxlaw-2859	235	4	may	may	AUX
taxlaw-2859	235	5	include	include	VERB
taxlaw-2859	235	6	framing	frame	VERB
taxlaw-2859	235	7	of	of	ADP
taxlaw-2859	235	8	artwork	artwork	NOUN
taxlaw-2859	235	9	,	,	PUNCT
taxlaw-2859	235	10	organizing	organize	VERB
taxlaw-2859	235	11	of	of	ADP
taxlaw-2859	235	12	the	the	DET
taxlaw-2859	235	13	opening	opening	NOUN
taxlaw-2859	235	14	reception	reception	NOUN
taxlaw-2859	235	15	,	,	PUNCT
taxlaw-2859	235	16	coordination	coordination	NOUN
taxlaw-2859	235	17	of	of	ADP
taxlaw-2859	235	18	loans	loan	NOUN
taxlaw-2859	235	19	from	from	ADP
taxlaw-2859	235	20	collectors	collector	NOUN
taxlaw-2859	235	21	,	,	PUNCT
taxlaw-2859	235	22	and	and	CCONJ
taxlaw-2859	235	23	production	production	NOUN
taxlaw-2859	235	24	of	of	ADP
taxlaw-2859	235	25	exhibition	exhibition	NOUN
taxlaw-2859	235	26	catalogs	catalog	NOUN
taxlaw-2859	235	27	.	.	PUNCT
taxlaw-2859	236	1	galleries	gallery	NOUN
taxlaw-2859	236	2	may	may	AUX
taxlaw-2859	236	3	directly	directly	ADV
taxlaw-2859	236	4	pay	pay	VERB
taxlaw-2859	236	5	for	for	ADP
taxlaw-2859	236	6	indirect	indirect	ADJ
taxlaw-2859	236	7	costs	cost	NOUN
taxlaw-2859	236	8	associated	associate	VERB
taxlaw-2859	236	9	with	with	ADP
taxlaw-2859	236	10	an	an	DET
taxlaw-2859	236	11	artist	artist	NOUN
taxlaw-2859	236	12	’s	’s	ADV
taxlaw-2859	236	13	creating	create	VERB
taxlaw-2859	236	14	new	new	ADJ
taxlaw-2859	236	15	work	work	NOUN
taxlaw-2859	236	16	for	for	ADP
taxlaw-2859	236	17	a	a	DET
taxlaw-2859	236	18	show	show	NOUN
taxlaw-2859	236	19	,	,	PUNCT
taxlaw-2859	236	20	such	such	ADJ
taxlaw-2859	236	21	as	as	ADP
taxlaw-2859	236	22	advertising	advertising	NOUN
taxlaw-2859	236	23	,	,	PUNCT
taxlaw-2859	236	24	shipping	shipping	NOUN
taxlaw-2859	236	25	costs	cost	NOUN
taxlaw-2859	236	26	for	for	ADP
taxlaw-2859	236	27	any	any	DET
taxlaw-2859	236	28	loaned	loan	VERB
taxlaw-2859	236	29	artworks	artwork	NOUN
taxlaw-2859	236	30	appearing	appear	VERB
taxlaw-2859	236	31	in	in	ADP
taxlaw-2859	236	32	the	the	DET
taxlaw-2859	236	33	show	show	NOUN
taxlaw-2859	236	34	,	,	PUNCT
taxlaw-2859	236	35	art	art	NOUN
taxlaw-2859	236	36	installation	installation	NOUN
taxlaw-2859	236	37	and	and	CCONJ
taxlaw-2859	236	38	even	even	ADV
taxlaw-2859	236	39	fabrication	fabrication	NOUN
taxlaw-2859	236	40	costs	cost	NOUN
taxlaw-2859	236	41	of	of	ADP
taxlaw-2859	236	42	the	the	DET
taxlaw-2859	236	43	art	art	NOUN
taxlaw-2859	236	44	itself	itself	PRON
taxlaw-2859	236	45	.	.	PUNCT
taxlaw-2859	237	1	one	one	NUM
taxlaw-2859	237	2	gallery	gallery	NOUN
taxlaw-2859	237	3	indicated	indicate	VERB
taxlaw-2859	237	4	that	that	SCONJ
taxlaw-2859	237	5	“	"	PUNCT
taxlaw-2859	237	6	the	the	DET
taxlaw-2859	237	7	only	only	ADJ
taxlaw-2859	237	8	thing	thing	NOUN
taxlaw-2859	237	9	[	[	X
taxlaw-2859	237	10	it	it	PRON
taxlaw-2859	237	11	has	have	AUX
taxlaw-2859	237	12	]	]	PUNCT
taxlaw-2859	237	13	not	not	PART
taxlaw-2859	237	14	been	be	AUX
taxlaw-2859	237	15	asked	ask	VERB
taxlaw-2859	237	16	for	for	ADP
taxlaw-2859	237	17	is	be	AUX
taxlaw-2859	237	18	postage	postage	NOUN
taxlaw-2859	237	19	.	.	PUNCT
taxlaw-2859	238	1	”50	”50	NOUN
taxlaw-2859	239	1	some	some	DET
taxlaw-2859	239	2	museums	museum	NOUN
taxlaw-2859	239	3	may	may	AUX
taxlaw-2859	239	4	commission	commission	NOUN
taxlaw-2859	239	5	artworks	artwork	NOUN
taxlaw-2859	239	6	appearing	appear	VERB
taxlaw-2859	239	7	in	in	ADP
taxlaw-2859	239	8	the	the	DET
taxlaw-2859	239	9	exhibition	exhibition	NOUN
taxlaw-2859	239	10	;	;	PUNCT
taxlaw-2859	239	11	to	to	ADP
taxlaw-2859	239	12	the	the	DET
taxlaw-2859	239	13	extent	extent	NOUN
taxlaw-2859	239	14	the	the	DET
taxlaw-2859	239	15	new	new	ADJ
taxlaw-2859	239	16	piece	piece	NOUN
taxlaw-2859	239	17	is	be	AUX
taxlaw-2859	239	18	not	not	PART
taxlaw-2859	239	19	destined	destine	VERB
taxlaw-2859	239	20	for	for	ADP
taxlaw-2859	239	21	the	the	DET
taxlaw-2859	239	22	museum	museum	NOUN
taxlaw-2859	239	23	’s	’s	PART
taxlaw-2859	239	24	permanent	permanent	ADJ
taxlaw-2859	239	25	collection	collection	NOUN
taxlaw-2859	239	26	,	,	PUNCT
taxlaw-2859	239	27	some	some	DET
taxlaw-2859	239	28	museums	museum	NOUN
taxlaw-2859	239	29	will	will	AUX
taxlaw-2859	239	30	enter	enter	VERB
taxlaw-2859	239	31	into	into	ADP
taxlaw-2859	239	32	agreements	agreement	NOUN
taxlaw-2859	239	33	with	with	ADP
taxlaw-2859	239	34	dealers	dealer	NOUN
taxlaw-2859	239	35	for	for	ADP
taxlaw-2859	239	36	the	the	DET
taxlaw-2859	239	37	artwork	artwork	NOUN
taxlaw-2859	239	38	’s	’s	PART
taxlaw-2859	239	39	ultimate	ultimate	ADJ
taxlaw-2859	239	40	sale	sale	NOUN
taxlaw-2859	239	41	,	,	PUNCT
taxlaw-2859	239	42	and	and	CCONJ
taxlaw-2859	239	43	some	some	PRON
taxlaw-2859	239	44	may	may	AUX
taxlaw-2859	239	45	not	not	PART
taxlaw-2859	239	46	as	as	ADP
taxlaw-2859	239	47	a	a	DET
taxlaw-2859	239	48	matter	matter	NOUN
taxlaw-2859	239	49	of	of	ADP
taxlaw-2859	239	50	museum	museum	NOUN
taxlaw-2859	239	51	policy.51	policy.51	NOUN
taxlaw-2859	239	52	artists	artist	NOUN
taxlaw-2859	239	53	may	may	AUX
taxlaw-2859	239	54	also	also	ADV
taxlaw-2859	239	55	create	create	VERB
taxlaw-2859	239	56	art	art	NOUN
taxlaw-2859	239	57	specifically	specifically	ADV
taxlaw-2859	239	58	for	for	ADP
taxlaw-2859	239	59	the	the	DET
taxlaw-2859	239	60	exhibition	exhibition	NOUN
taxlaw-2859	239	61	even	even	ADV
taxlaw-2859	239	62	if	if	SCONJ
taxlaw-2859	239	63	it	it	PRON
taxlaw-2859	239	64	is	be	AUX
taxlaw-2859	239	65	not	not	PART
taxlaw-2859	239	66	commissioned	commission	VERB
taxlaw-2859	239	67	by	by	ADP
taxlaw-2859	239	68	the	the	DET
taxlaw-2859	239	69	museum	museum	NOUN
taxlaw-2859	239	70	,	,	PUNCT
taxlaw-2859	239	71	and	and	CCONJ
taxlaw-2859	239	72	the	the	DET
taxlaw-2859	239	73	exhibition	exhibition	NOUN
taxlaw-2859	239	74	may	may	AUX
taxlaw-2859	239	75	feature	feature	VERB
taxlaw-2859	239	76	previously	previously	ADV
taxlaw-2859	239	77	produced	produce	VERB
taxlaw-2859	239	78	art	art	NOUN
taxlaw-2859	239	79	that	that	PRON
taxlaw-2859	239	80	is	be	AUX
taxlaw-2859	239	81	or	or	CCONJ
taxlaw-2859	239	82	will	will	AUX
taxlaw-2859	239	83	soon	soon	ADV
taxlaw-2859	239	84	be	be	AUX
taxlaw-2859	239	85	for	for	ADP
taxlaw-2859	239	86	sale	sale	NOUN
taxlaw-2859	239	87	on	on	ADP
taxlaw-2859	239	88	either	either	CCONJ
taxlaw-2859	239	89	the	the	DET
taxlaw-2859	239	90	primary	primary	NOUN
taxlaw-2859	239	91	or	or	CCONJ
taxlaw-2859	239	92	the	the	DET
taxlaw-2859	239	93	secondary	secondary	ADJ
taxlaw-2859	239	94	market	market	NOUN
taxlaw-2859	239	95	.	.	PUNCT
taxlaw-2859	240	1	beyond	beyond	ADP
taxlaw-2859	240	2	rights	right	NOUN
taxlaw-2859	240	3	regarding	regard	VERB
taxlaw-2859	240	4	the	the	DET
taxlaw-2859	240	5	individual	individual	ADJ
taxlaw-2859	240	6	artworks	artwork	NOUN
taxlaw-2859	240	7	,	,	PUNCT
taxlaw-2859	240	8	other	other	ADJ
taxlaw-2859	240	9	rights	right	NOUN
taxlaw-2859	240	10	over	over	ADP
taxlaw-2859	240	11	the	the	DET
taxlaw-2859	240	12	exhibition	exhibition	NOUN
taxlaw-2859	240	13	–	–	PUNCT
taxlaw-2859	240	14	namely	namely	ADV
taxlaw-2859	240	15	control	control	NOUN
taxlaw-2859	240	16	over	over	ADP
taxlaw-2859	240	17	its	its	PRON
taxlaw-2859	240	18	content	content	NOUN
taxlaw-2859	240	19	and	and	CCONJ
taxlaw-2859	240	20	execution	execution	NOUN
taxlaw-2859	240	21	,	,	PUNCT
taxlaw-2859	240	22	and	and	CCONJ
taxlaw-2859	240	23	rights	right	NOUN
taxlaw-2859	240	24	in	in	ADP
taxlaw-2859	240	25	the	the	DET
taxlaw-2859	240	26	exhibition	exhibition	NOUN
taxlaw-2859	240	27	catalogue	catalogue	NOUN
taxlaw-2859	240	28	,	,	PUNCT
taxlaw-2859	240	29	images	image	NOUN
taxlaw-2859	240	30	and	and	CCONJ
taxlaw-2859	240	31	merchandise	merchandise	NOUN
taxlaw-2859	240	32	,	,	PUNCT
taxlaw-2859	240	33	sponsorship	sponsorship	NOUN
taxlaw-2859	240	34	credit	credit	NOUN
taxlaw-2859	240	35	and	and	CCONJ
taxlaw-2859	240	36	reciprocal	reciprocal	ADJ
taxlaw-2859	240	37	sponsorship	sponsorship	NOUN
taxlaw-2859	240	38	–	–	PUNCT
taxlaw-2859	240	39	vary	vary	VERB
taxlaw-2859	240	40	as	as	ADV
taxlaw-2859	240	41	well	well	ADV
taxlaw-2859	240	42	.	.	PUNCT
taxlaw-2859	241	1	the	the	DET
taxlaw-2859	241	2	gallery	gallery	NOUN
taxlaw-2859	241	3	support	support	NOUN
taxlaw-2859	241	4	arrangements	arrangement	NOUN
taxlaw-2859	241	5	addressing	address	VERB
taxlaw-2859	241	6	these	these	DET
taxlaw-2859	241	7	issues	issue	NOUN
taxlaw-2859	241	8	may	may	AUX
taxlaw-2859	241	9	be	be	AUX
taxlaw-2859	241	10	structured	structure	VERB
taxlaw-2859	241	11	as	as	ADP
taxlaw-2859	241	12	a	a	DET
taxlaw-2859	241	13	straightforward	straightforward	ADJ
taxlaw-2859	241	14	sponsorship	sponsorship	NOUN
taxlaw-2859	241	15	or	or	CCONJ
taxlaw-2859	241	16	similar	similar	ADJ
taxlaw-2859	241	17	to	to	ADP
taxlaw-2859	241	18	a	a	DET
taxlaw-2859	241	19	traditional	traditional	ADJ
taxlaw-2859	241	20	licensing	licensing	NOUN
taxlaw-2859	241	21	agreement	agreement	NOUN
taxlaw-2859	241	22	.	.	PUNCT
taxlaw-2859	242	1	in	in	ADP
taxlaw-2859	242	2	some	some	DET
taxlaw-2859	242	3	cases	case	NOUN
taxlaw-2859	242	4	,	,	PUNCT
taxlaw-2859	242	5	the	the	DET
taxlaw-2859	242	6	nonprofit	nonprofit	ADJ
taxlaw-2859	242	7	museum	museum	NOUN
taxlaw-2859	242	8	controls	control	VERB
taxlaw-2859	242	9	all	all	DET
taxlaw-2859	242	10	rights	right	NOUN
taxlaw-2859	242	11	in	in	ADP
taxlaw-2859	242	12	the	the	DET
taxlaw-2859	242	13	exhibition	exhibition	NOUN
taxlaw-2859	242	14	,	,	PUNCT
taxlaw-2859	242	15	including	include	VERB
taxlaw-2859	242	16	its	its	PRON
taxlaw-2859	242	17	content	content	NOUN
taxlaw-2859	242	18	,	,	PUNCT
taxlaw-2859	242	19	and	and	CCONJ
taxlaw-2859	242	20	is	be	AUX
taxlaw-2859	242	21	responsible	responsible	ADJ
taxlaw-2859	242	22	for	for	ADP
taxlaw-2859	242	23	its	its	PRON
taxlaw-2859	242	24	genesis	genesis	NOUN
taxlaw-2859	242	25	and	and	CCONJ
taxlaw-2859	242	26	production	production	NOUN
taxlaw-2859	242	27	.	.	PUNCT
taxlaw-2859	243	1	the	the	DET
taxlaw-2859	243	2	gallery	gallery	NOUN
taxlaw-2859	243	3	is	be	AUX
taxlaw-2859	243	4	but	but	CCONJ
taxlaw-2859	243	5	a	a	DET
taxlaw-2859	243	6	silent	silent	ADJ
taxlaw-2859	243	7	,	,	PUNCT
taxlaw-2859	243	8	albeit	albeit	SCONJ
taxlaw-2859	243	9	credited	credit	VERB
taxlaw-2859	243	10	,	,	PUNCT
taxlaw-2859	243	11	sponsor	sponsor	NOUN
taxlaw-2859	243	12	in	in	ADP
taxlaw-2859	243	13	the	the	DET
taxlaw-2859	243	14	exhibition	exhibition	NOUN
taxlaw-2859	243	15	’s	’s	PART
taxlaw-2859	243	16	opening	opening	NOUN
taxlaw-2859	243	17	as	as	ADV
taxlaw-2859	243	18	well	well	ADV
taxlaw-2859	243	19	as	as	ADP
taxlaw-2859	243	20	in	in	ADP
taxlaw-2859	243	21	any	any	DET
taxlaw-2859	243	22	other	other	ADJ
taxlaw-2859	243	23	exhibitions	exhibition	NOUN
taxlaw-2859	243	24	at	at	ADP
taxlaw-2859	243	25	museums	museum	NOUN
taxlaw-2859	243	26	to	to	PART
taxlaw-2859	243	27	which	which	PRON
taxlaw-2859	243	28	it	it	PRON
taxlaw-2859	243	29	travels	travel	VERB
taxlaw-2859	243	30	,	,	PUNCT
taxlaw-2859	243	31	often	often	ADV
taxlaw-2859	243	32	for	for	ADP
taxlaw-2859	243	33	a	a	DET
taxlaw-2859	243	34	fee	fee	NOUN
taxlaw-2859	243	35	.	.	PUNCT
taxlaw-2859	244	1	in	in	ADP
taxlaw-2859	244	2	other	other	ADJ
taxlaw-2859	244	3	cases	case	NOUN
taxlaw-2859	244	4	,	,	PUNCT
taxlaw-2859	244	5	the	the	DET
taxlaw-2859	244	6	artist	artist	NOUN
taxlaw-2859	244	7	and	and	CCONJ
taxlaw-2859	244	8	gallery	gallery	NOUN
taxlaw-2859	244	9	retain	retain	VERB
taxlaw-2859	244	10	greater	great	ADJ
taxlaw-2859	244	11	rights	right	NOUN
taxlaw-2859	244	12	and	and	CCONJ
taxlaw-2859	244	13	exert	exert	VERB
taxlaw-2859	244	14	more	more	ADJ
taxlaw-2859	244	15	control	control	NOUN
taxlaw-2859	244	16	.	.	PUNCT
taxlaw-2859	245	1	for	for	ADP
taxlaw-2859	245	2	example	example	NOUN
taxlaw-2859	245	3	,	,	PUNCT
taxlaw-2859	245	4	the	the	DET
taxlaw-2859	245	5	activities	activity	NOUN
taxlaw-2859	245	6	of	of	ADP
taxlaw-2859	245	7	the	the	DET
taxlaw-2859	245	8	entire	entire	ADJ
taxlaw-2859	245	9	©	©	PROPN
taxlaw-2859	245	10	murakami	murakami	NOUN
taxlaw-2859	245	11	exhibit	exhibit	NOUN
taxlaw-2859	245	12	were	be	AUX
taxlaw-2859	245	13	controlled	control	VERB
taxlaw-2859	245	14	by	by	ADP
taxlaw-2859	245	15	the	the	DET
taxlaw-2859	245	16	artist	artist	NOUN
taxlaw-2859	245	17	himself	himself	PRON
taxlaw-2859	245	18	,	,	PUNCT
taxlaw-2859	245	19	pursuant	pursuant	ADJ
taxlaw-2859	245	20	to	to	ADP
taxlaw-2859	245	21	four	four	NUM
taxlaw-2859	245	22	contracts	contract	NOUN
taxlaw-2859	245	23	:	:	PUNCT
taxlaw-2859	245	24	(	(	PUNCT
taxlaw-2859	245	25	1	1	X
taxlaw-2859	245	26	)	)	PUNCT
taxlaw-2859	245	27	a	a	DET
taxlaw-2859	245	28	co	co	ADJ
taxlaw-2859	245	29	-	-	ADJ
taxlaw-2859	245	30	publishing	publishing	ADJ
taxlaw-2859	245	31	agreement	agreement	NOUN
taxlaw-2859	245	32	for	for	ADP
taxlaw-2859	245	33	the	the	DET
taxlaw-2859	245	34	exhibition	exhibition	NOUN
taxlaw-2859	245	35	catalogue	catalogue	NOUN
taxlaw-2859	245	36	,	,	PUNCT
taxlaw-2859	245	37	(	(	PUNCT
taxlaw-2859	245	38	2	2	X
taxlaw-2859	245	39	)	)	PUNCT
taxlaw-2859	245	40	an	an	DET
taxlaw-2859	245	41	image	image	NOUN
taxlaw-2859	245	42	licensing	licensing	NOUN
taxlaw-2859	245	43	agreement	agreement	NOUN
taxlaw-2859	245	44	for	for	ADP
taxlaw-2859	245	45	the	the	DET
taxlaw-2859	245	46	publicity	publicity	NOUN
taxlaw-2859	245	47	,	,	PUNCT
taxlaw-2859	245	48	(	(	PUNCT
taxlaw-2859	245	49	3	3	X
taxlaw-2859	245	50	)	)	PUNCT
taxlaw-2859	245	51	a	a	DET
taxlaw-2859	245	52	data	data	NOUN
taxlaw-2859	245	53	treatment	treatment	NOUN
taxlaw-2859	245	54	memorandum	memorandum	NOUN
taxlaw-2859	245	55	related	relate	VERB
taxlaw-2859	245	56	to	to	ADP
taxlaw-2859	245	57	the	the	DET
taxlaw-2859	245	58	use	use	NOUN
taxlaw-2859	245	59	of	of	ADP
taxlaw-2859	245	60	superhigh	superhigh	NOUN
taxlaw-2859	245	61	resolution	resolution	NOUN
taxlaw-2859	245	62	files	file	NOUN
taxlaw-2859	245	63	to	to	PART
taxlaw-2859	245	64	make	make	VERB
taxlaw-2859	245	65	things	thing	NOUN
taxlaw-2859	245	66	like	like	ADP
taxlaw-2859	245	67	merchandise	merchandise	NOUN
taxlaw-2859	245	68	,	,	PUNCT
taxlaw-2859	245	69	and	and	CCONJ
taxlaw-2859	245	70	(	(	PUNCT
taxlaw-2859	245	71	4	4	X
taxlaw-2859	245	72	)	)	PUNCT
taxlaw-2859	245	73	a	a	DET
taxlaw-2859	245	74	seven	seven	NUM
taxlaw-2859	245	75	-	-	PUNCT
taxlaw-2859	245	76	page	page	NOUN
taxlaw-2859	245	77	letter	letter	NOUN
taxlaw-2859	245	78	of	of	ADP
taxlaw-2859	245	79	agreement	agreement	NOUN
taxlaw-2859	245	80	outlining	outlining	NOUN
taxlaw-2859	245	81	,	,	PUNCT
taxlaw-2859	245	82	among	among	ADP
taxlaw-2859	245	83	other	other	ADJ
taxlaw-2859	245	84	details	detail	NOUN
taxlaw-2859	245	85	,	,	PUNCT
taxlaw-2859	245	86	murakami	murakami	NOUN
taxlaw-2859	245	87	’s	’s	PART
taxlaw-2859	245	88	“	"	PUNCT
taxlaw-2859	245	89	final	final	ADJ
taxlaw-2859	245	90	right	right	NOUN
taxlaw-2859	245	91	of	of	ADP
taxlaw-2859	245	92	approval	approval	NOUN
taxlaw-2859	245	93	on	on	ADP
taxlaw-2859	245	94	all	all	DET
taxlaw-2859	245	95	aspects	aspect	NOUN
taxlaw-2859	245	96	of	of	ADP
taxlaw-2859	245	97	everything	everything	PRON
taxlaw-2859	245	98	.	.	PUNCT
taxlaw-2859	246	1	”52	”52	VERB
taxlaw-2859	246	2	d.	d.	NOUN
taxlaw-2859	246	3	impacts	impact	NOUN
taxlaw-2859	246	4	of	of	ADP
taxlaw-2859	246	5	gallery	gallery	NOUN
taxlaw-2859	246	6	-	-	PUNCT
taxlaw-2859	246	7	sponsored	sponsor	VERB
taxlaw-2859	246	8	art	art	NOUN
taxlaw-2859	246	9	exhibitions	exhibition	NOUN
taxlaw-2859	246	10	in	in	ADP
taxlaw-2859	246	11	practice	practice	NOUN
taxlaw-2859	246	12	,	,	PUNCT
taxlaw-2859	246	13	some	some	DET
taxlaw-2859	246	14	recent	recent	ADJ
taxlaw-2859	246	15	gallery	gallery	NOUN
taxlaw-2859	246	16	-	-	PUNCT
taxlaw-2859	246	17	museum	museum	NOUN
taxlaw-2859	246	18	collaborations	collaboration	NOUN
taxlaw-2859	246	19	resemble	resemble	VERB
taxlaw-2859	246	20	actual	actual	ADJ
taxlaw-2859	246	21	joint	joint	ADJ
taxlaw-2859	246	22	ventures	venture	NOUN
taxlaw-2859	246	23	carried	carry	VERB
taxlaw-2859	246	24	out	out	ADP
taxlaw-2859	246	25	to	to	PART
taxlaw-2859	246	26	generate	generate	VERB
taxlaw-2859	246	27	revenue	revenue	NOUN
taxlaw-2859	246	28	,	,	PUNCT
taxlaw-2859	246	29	permitting	permit	VERB
taxlaw-2859	246	30	the	the	DET
taxlaw-2859	246	31	gallery	gallery	NOUN
taxlaw-2859	246	32	and	and	CCONJ
taxlaw-2859	246	33	museum	museum	NOUN
taxlaw-2859	246	34	to	to	ADP
taxlaw-2859	246	35	each	each	PRON
taxlaw-2859	246	36	have	have	VERB
taxlaw-2859	246	37	50	50	NUM
taxlaw-2859	246	38	i	i	NOUN
taxlaw-2859	246	39	d.	d.	PROPN
taxlaw-2859	246	40	51	51	NUM
taxlaw-2859	246	41	finkel	finkel	PROPN
taxlaw-2859	246	42	,	,	PUNCT
taxlaw-2859	246	43	supra	supra	PROPN
taxlaw-2859	246	44	note	note	NOUN
taxlaw-2859	246	45	4	4	NUM
taxlaw-2859	246	46	.	.	NUM
taxlaw-2859	246	47	52	52	NUM
taxlaw-2859	247	1	i	i	PROPN
taxlaw-2859	247	2	d.	d.	PROPN
taxlaw-2859	247	3	;	;	PUNCT
taxlaw-2859	247	4	thornton	thornton	PROPN
taxlaw-2859	247	5	,	,	PUNCT
taxlaw-2859	247	6	supra	supra	PROPN
taxlaw-2859	247	7	note	note	PROPN
taxlaw-2859	247	8	8	8	NUM
taxlaw-2859	247	9	,	,	PUNCT
taxlaw-2859	247	10	at	at	ADP
taxlaw-2859	247	11	181–218	181–218	NUM
taxlaw-2859	247	12	.	.	PUNCT
taxlaw-2859	247	13	2017	2017	NUM
taxlaw-2859	247	14	]	]	PUNCT
taxlaw-2859	247	15	gallery	gallery	NOUN
taxlaw-2859	247	16	-	-	PUNCT
taxlaw-2859	247	17	supported	support	VERB
taxlaw-2859	247	18	art	art	NOUN
taxlaw-2859	247	19	exhibitions	exhibition	NOUN
taxlaw-2859	247	20	79	79	NUM
taxlaw-2859	247	21	some	some	DET
taxlaw-2859	247	22	control	control	NOUN
taxlaw-2859	247	23	in	in	ADP
taxlaw-2859	247	24	the	the	DET
taxlaw-2859	247	25	project	project	NOUN
taxlaw-2859	247	26	.	.	PUNCT
taxlaw-2859	248	1	53	53	NUM
taxlaw-2859	248	2	although	although	SCONJ
taxlaw-2859	248	3	the	the	DET
taxlaw-2859	248	4	revenue	revenue	NOUN
taxlaw-2859	248	5	generated	generate	VERB
taxlaw-2859	248	6	from	from	ADP
taxlaw-2859	248	7	the	the	DET
taxlaw-2859	248	8	exhibition	exhibition	NOUN
taxlaw-2859	248	9	ultimately	ultimately	ADV
taxlaw-2859	248	10	may	may	AUX
taxlaw-2859	248	11	not	not	PART
taxlaw-2859	248	12	appear	appear	VERB
taxlaw-2859	248	13	to	to	PART
taxlaw-2859	248	14	offset	offset	VERB
taxlaw-2859	248	15	the	the	DET
taxlaw-2859	248	16	costs	cost	NOUN
taxlaw-2859	248	17	of	of	ADP
taxlaw-2859	248	18	the	the	DET
taxlaw-2859	248	19	exhibition	exhibition	NOUN
taxlaw-2859	248	20	,	,	PUNCT
taxlaw-2859	248	21	the	the	DET
taxlaw-2859	248	22	audiences	audience	NOUN
taxlaw-2859	248	23	attracted	attract	VERB
taxlaw-2859	248	24	by	by	ADP
taxlaw-2859	248	25	the	the	DET
taxlaw-2859	248	26	exhibition	exhibition	NOUN
taxlaw-2859	248	27	are	be	AUX
taxlaw-2859	248	28	critical	critical	ADJ
taxlaw-2859	248	29	to	to	ADP
taxlaw-2859	248	30	the	the	DET
taxlaw-2859	248	31	success	success	NOUN
taxlaw-2859	248	32	of	of	ADP
taxlaw-2859	248	33	future	future	ADJ
taxlaw-2859	248	34	grant	grant	NOUN
taxlaw-2859	248	35	awards	award	NOUN
taxlaw-2859	248	36	and	and	CCONJ
taxlaw-2859	248	37	donations	donation	NOUN
taxlaw-2859	248	38	.	.	PUNCT
taxlaw-2859	249	1	in	in	ADP
taxlaw-2859	249	2	addition	addition	NOUN
taxlaw-2859	249	3	,	,	PUNCT
taxlaw-2859	249	4	the	the	DET
taxlaw-2859	249	5	exhibition	exhibition	NOUN
taxlaw-2859	249	6	may	may	AUX
taxlaw-2859	249	7	travel	travel	VERB
taxlaw-2859	249	8	,	,	PUNCT
taxlaw-2859	249	9	generating	generate	VERB
taxlaw-2859	249	10	a	a	DET
taxlaw-2859	249	11	continuing	continue	VERB
taxlaw-2859	249	12	income	income	NOUN
taxlaw-2859	249	13	stream	stream	NOUN
taxlaw-2859	249	14	from	from	ADP
taxlaw-2859	249	15	fees	fee	NOUN
taxlaw-2859	249	16	paid	pay	VERB
taxlaw-2859	249	17	by	by	ADP
taxlaw-2859	249	18	host	host	NOUN
taxlaw-2859	249	19	museums	museum	NOUN
taxlaw-2859	249	20	.	.	PUNCT
taxlaw-2859	250	1	meanwhile	meanwhile	ADV
taxlaw-2859	250	2	,	,	PUNCT
taxlaw-2859	250	3	benefits	benefit	NOUN
taxlaw-2859	250	4	for	for	ADP
taxlaw-2859	250	5	the	the	DET
taxlaw-2859	250	6	gallery	gallery	NOUN
taxlaw-2859	250	7	include	include	VERB
taxlaw-2859	250	8	,	,	PUNCT
taxlaw-2859	250	9	in	in	ADP
taxlaw-2859	250	10	the	the	DET
taxlaw-2859	250	11	words	word	NOUN
taxlaw-2859	250	12	of	of	ADP
taxlaw-2859	250	13	jeffrey	jeffrey	PROPN
taxlaw-2859	250	14	deitch	deitch	PROPN
taxlaw-2859	250	15	,	,	PUNCT
taxlaw-2859	250	16	longtime	longtime	ADJ
taxlaw-2859	250	17	dealer	dealer	NOUN
taxlaw-2859	250	18	and	and	CCONJ
taxlaw-2859	250	19	former	former	ADJ
taxlaw-2859	250	20	director	director	NOUN
taxlaw-2859	250	21	of	of	ADP
taxlaw-2859	250	22	the	the	DET
taxlaw-2859	250	23	museum	museum	PROPN
taxlaw-2859	250	24	of	of	ADP
taxlaw-2859	250	25	contemporary	contemporary	PROPN
taxlaw-2859	250	26	art	art	NOUN
taxlaw-2859	250	27	,	,	PUNCT
taxlaw-2859	250	28	los	los	PROPN
taxlaw-2859	250	29	angeles	angeles	PROPN
taxlaw-2859	250	30	,	,	PUNCT
taxlaw-2859	250	31	“	"	PUNCT
taxlaw-2859	250	32	the	the	DET
taxlaw-2859	250	33	best	good	ADJ
taxlaw-2859	250	34	platform	platform	NOUN
taxlaw-2859	250	35	in	in	ADP
taxlaw-2859	250	36	the	the	DET
taxlaw-2859	250	37	art	art	NOUN
taxlaw-2859	250	38	world	world	NOUN
taxlaw-2859	250	39	for	for	ADP
taxlaw-2859	250	40	free	free	ADJ
taxlaw-2859	250	41	,	,	PUNCT
taxlaw-2859	250	42	where	where	SCONJ
taxlaw-2859	250	43	they	they	PRON
taxlaw-2859	250	44	can	can	AUX
taxlaw-2859	250	45	sell	sell	VERB
taxlaw-2859	250	46	work	work	NOUN
taxlaw-2859	250	47	to	to	ADP
taxlaw-2859	250	48	their	their	PRON
taxlaw-2859	250	49	clients	client	NOUN
taxlaw-2859	250	50	on	on	ADP
taxlaw-2859	250	51	the	the	DET
taxlaw-2859	250	52	walls	wall	NOUN
taxlaw-2859	250	53	of	of	ADP
taxlaw-2859	250	54	the	the	DET
taxlaw-2859	250	55	greatest	great	ADJ
taxlaw-2859	250	56	museums	museum	NOUN
taxlaw-2859	250	57	.	.	PUNCT
taxlaw-2859	251	1	”54	”54	VERB
taxlaw-2859	251	2	another	another	DET
taxlaw-2859	251	3	dealer	dealer	NOUN
taxlaw-2859	251	4	,	,	PUNCT
taxlaw-2859	251	5	james	james	PROPN
taxlaw-2859	251	6	cohan	cohan	PROPN
taxlaw-2859	251	7	,	,	PUNCT
taxlaw-2859	251	8	echoes	echo	VERB
taxlaw-2859	251	9	this	this	DET
taxlaw-2859	251	10	sentiment	sentiment	NOUN
taxlaw-2859	251	11	:	:	PUNCT
taxlaw-2859	251	12	“	"	PUNCT
taxlaw-2859	251	13	the	the	DET
taxlaw-2859	251	14	competition	competition	NOUN
taxlaw-2859	251	15	to	to	PART
taxlaw-2859	251	16	get	get	VERB
taxlaw-2859	251	17	one	one	NUM
taxlaw-2859	251	18	’s	’s	PART
taxlaw-2859	251	19	artist	artist	NOUN
taxlaw-2859	251	20	seen	see	VERB
taxlaw-2859	251	21	in	in	ADP
taxlaw-2859	251	22	a	a	DET
taxlaw-2859	251	23	noncommercial	noncommercial	ADJ
taxlaw-2859	251	24	context	context	NOUN
taxlaw-2859	251	25	like	like	ADP
taxlaw-2859	251	26	a	a	DET
taxlaw-2859	251	27	museum	museum	NOUN
taxlaw-2859	251	28	or	or	CCONJ
taxlaw-2859	251	29	international	international	ADJ
taxlaw-2859	251	30	survey	survey	NOUN
taxlaw-2859	251	31	is	be	AUX
taxlaw-2859	251	32	quite	quite	ADV
taxlaw-2859	251	33	intense	intense	ADJ
taxlaw-2859	251	34	but	but	CCONJ
taxlaw-2859	251	35	ultimately	ultimately	ADV
taxlaw-2859	251	36	hugely	hugely	ADV
taxlaw-2859	251	37	gratifying	gratifying	ADJ
taxlaw-2859	251	38	.	.	PUNCT
taxlaw-2859	252	1	it	it	PRON
taxlaw-2859	252	2	’s	’	VERB
taxlaw-2859	252	3	part	part	NOUN
taxlaw-2859	252	4	of	of	ADP
taxlaw-2859	252	5	our	our	PRON
taxlaw-2859	252	6	job	job	NOUN
taxlaw-2859	252	7	to	to	PART
taxlaw-2859	252	8	step	step	VERB
taxlaw-2859	252	9	up	up	ADP
taxlaw-2859	252	10	to	to	PART
taxlaw-2859	252	11	support	support	VERB
taxlaw-2859	252	12	our	our	PRON
taxlaw-2859	252	13	artists	artist	NOUN
taxlaw-2859	252	14	.	.	PUNCT
taxlaw-2859	253	1	”55	”55	PROPN
taxlaw-2859	253	2	a	a	DET
taxlaw-2859	253	3	gallery	gallery	NOUN
taxlaw-2859	253	4	’s	’s	PART
taxlaw-2859	253	5	other	other	ADJ
taxlaw-2859	253	6	artists	artist	NOUN
taxlaw-2859	253	7	may	may	AUX
taxlaw-2859	253	8	indirectly	indirectly	ADV
taxlaw-2859	253	9	benefit	benefit	VERB
taxlaw-2859	253	10	as	as	ADV
taxlaw-2859	253	11	well	well	ADV
taxlaw-2859	253	12	from	from	ADP
taxlaw-2859	253	13	the	the	DET
taxlaw-2859	253	14	raised	raise	VERB
taxlaw-2859	253	15	profile	profile	NOUN
taxlaw-2859	253	16	and	and	CCONJ
taxlaw-2859	253	17	increased	increase	VERB
taxlaw-2859	253	18	legitimacy	legitimacy	NOUN
taxlaw-2859	253	19	brought	bring	VERB
taxlaw-2859	253	20	by	by	ADP
taxlaw-2859	253	21	a	a	DET
taxlaw-2859	253	22	prominent	prominent	ADJ
taxlaw-2859	253	23	exhibition	exhibition	NOUN
taxlaw-2859	253	24	sponsorship	sponsorship	NOUN
taxlaw-2859	253	25	.	.	PUNCT
taxlaw-2859	254	1	to	to	PART
taxlaw-2859	254	2	be	be	AUX
taxlaw-2859	254	3	sure	sure	ADJ
taxlaw-2859	254	4	,	,	PUNCT
taxlaw-2859	254	5	galleries	gallery	NOUN
taxlaw-2859	254	6	’	'	PUNCT
taxlaw-2859	254	7	financial	financial	ADJ
taxlaw-2859	254	8	support	support	NOUN
taxlaw-2859	254	9	helps	helps	AUX
taxlaw-2859	254	10	bring	bring	VERB
taxlaw-2859	254	11	big	big	ADJ
taxlaw-2859	254	12	budget	budget	NOUN
taxlaw-2859	254	13	art	art	NOUN
taxlaw-2859	254	14	exhibitions	exhibition	NOUN
taxlaw-2859	254	15	to	to	ADP
taxlaw-2859	254	16	the	the	DET
taxlaw-2859	254	17	public	public	NOUN
taxlaw-2859	254	18	that	that	PRON
taxlaw-2859	254	19	might	might	AUX
taxlaw-2859	254	20	not	not	PART
taxlaw-2859	254	21	otherwise	otherwise	ADV
taxlaw-2859	254	22	occur	occur	VERB
taxlaw-2859	254	23	in	in	ADP
taxlaw-2859	254	24	an	an	DET
taxlaw-2859	254	25	era	era	NOUN
taxlaw-2859	254	26	of	of	ADP
taxlaw-2859	254	27	falling	fall	VERB
taxlaw-2859	254	28	arts	art	NOUN
taxlaw-2859	254	29	funding	funding	NOUN
taxlaw-2859	254	30	.	.	PUNCT
taxlaw-2859	255	1	however	however	ADV
taxlaw-2859	255	2	,	,	PUNCT
taxlaw-2859	255	3	in	in	ADP
taxlaw-2859	255	4	the	the	DET
taxlaw-2859	255	5	art	art	NOUN
taxlaw-2859	255	6	industry	industry	NOUN
taxlaw-2859	255	7	,	,	PUNCT
taxlaw-2859	255	8	bigger	big	ADJ
taxlaw-2859	255	9	is	be	AUX
taxlaw-2859	255	10	not	not	PART
taxlaw-2859	255	11	necessarily	necessarily	ADV
taxlaw-2859	255	12	better	well	ADJ
taxlaw-2859	255	13	,	,	PUNCT
taxlaw-2859	255	14	and	and	CCONJ
taxlaw-2859	255	15	the	the	DET
taxlaw-2859	255	16	market	market	NOUN
taxlaw-2859	255	17	’s	’s	PART
taxlaw-2859	255	18	limited	limit	VERB
taxlaw-2859	255	19	ability	ability	NOUN
taxlaw-2859	255	20	to	to	PART
taxlaw-2859	255	21	determine	determine	VERB
taxlaw-2859	255	22	art	art	NOUN
taxlaw-2859	255	23	’s	’s	PART
taxlaw-2859	255	24	significance	significance	NOUN
taxlaw-2859	255	25	compounds	compound	VERB
taxlaw-2859	255	26	the	the	DET
taxlaw-2859	255	27	worry	worry	NOUN
taxlaw-2859	255	28	that	that	SCONJ
taxlaw-2859	255	29	such	such	ADJ
taxlaw-2859	255	30	nonprofit	nonprofit	ADJ
taxlaw-2859	255	31	art	art	NOUN
taxlaw-2859	255	32	institutions	institution	NOUN
taxlaw-2859	255	33	–	–	PUNCT
taxlaw-2859	255	34	and	and	CCONJ
taxlaw-2859	255	35	the	the	DET
taxlaw-2859	255	36	public	public	NOUN
taxlaw-2859	255	37	they	they	PRON
taxlaw-2859	255	38	serve	serve	VERB
taxlaw-2859	255	39	–	–	PUNCT
taxlaw-2859	255	40	are	be	AUX
taxlaw-2859	255	41	missing	miss	VERB
taxlaw-2859	255	42	out	out	ADP
taxlaw-2859	255	43	on	on	ADP
taxlaw-2859	255	44	the	the	DET
taxlaw-2859	255	45	work	work	NOUN
taxlaw-2859	255	46	of	of	ADP
taxlaw-2859	255	47	talented	talented	ADJ
taxlaw-2859	255	48	and	and	CCONJ
taxlaw-2859	255	49	culturally	culturally	ADV
taxlaw-2859	255	50	important	important	ADJ
taxlaw-2859	255	51	artists	artist	NOUN
taxlaw-2859	255	52	who	who	PRON
taxlaw-2859	255	53	are	be	AUX
taxlaw-2859	255	54	not	not	PART
taxlaw-2859	255	55	represented	represent	VERB
taxlaw-2859	255	56	by	by	ADP
taxlaw-2859	255	57	galleries	gallery	NOUN
taxlaw-2859	255	58	with	with	ADP
taxlaw-2859	255	59	the	the	DET
taxlaw-2859	255	60	means	mean	NOUN
taxlaw-2859	255	61	to	to	PART
taxlaw-2859	255	62	sponsor	sponsor	VERB
taxlaw-2859	255	63	art	art	NOUN
taxlaw-2859	255	64	exhibitions.56	exhibitions.56	NOUN
taxlaw-2859	255	65	in	in	ADP
taxlaw-2859	255	66	addition	addition	NOUN
taxlaw-2859	255	67	,	,	PUNCT
taxlaw-2859	255	68	galleries	gallery	NOUN
taxlaw-2859	255	69	’	'	PUNCT
taxlaw-2859	255	70	role	role	NOUN
taxlaw-2859	255	71	in	in	ADP
taxlaw-2859	255	72	sponsoring	sponsor	VERB
taxlaw-2859	255	73	art	art	NOUN
taxlaw-2859	255	74	exhibitions	exhibition	NOUN
taxlaw-2859	255	75	has	have	VERB
taxlaw-2859	255	76	significant	significant	ADJ
taxlaw-2859	255	77	nonlegal	nonlegal	ADJ
taxlaw-2859	255	78	implications	implication	NOUN
taxlaw-2859	255	79	that	that	PRON
taxlaw-2859	255	80	may	may	AUX
taxlaw-2859	255	81	threaten	threaten	VERB
taxlaw-2859	255	82	the	the	DET
taxlaw-2859	255	83	integrity	integrity	NOUN
taxlaw-2859	255	84	of	of	ADP
taxlaw-2859	255	85	art	art	NOUN
taxlaw-2859	255	86	institutions	institution	NOUN
taxlaw-2859	255	87	,	,	PUNCT
taxlaw-2859	255	88	as	as	SCONJ
taxlaw-2859	255	89	value	value	NOUN
taxlaw-2859	255	90	-	-	PUNCT
taxlaw-2859	255	91	legitimators	legitimator	NOUN
taxlaw-2859	255	92	central	central	ADJ
taxlaw-2859	255	93	to	to	ADP
taxlaw-2859	255	94	an	an	DET
taxlaw-2859	255	95	already	already	ADV
taxlaw-2859	255	96	opaque	opaque	ADJ
taxlaw-2859	255	97	art	art	NOUN
taxlaw-2859	255	98	-	-	PUNCT
taxlaw-2859	255	99	financial	financial	ADJ
taxlaw-2859	255	100	industry,57	industry,57	NOUN
taxlaw-2859	255	101	and	and	CCONJ
taxlaw-2859	255	102	as	as	ADP
taxlaw-2859	255	103	cultural	cultural	ADJ
taxlaw-2859	255	104	establishments	establishment	NOUN
taxlaw-2859	255	105	that	that	PRON
taxlaw-2859	255	106	are	be	AUX
taxlaw-2859	255	107	inclusive	inclusive	ADJ
taxlaw-2859	255	108	and	and	CCONJ
taxlaw-2859	255	109	representative	representative	NOUN
taxlaw-2859	255	110	of	of	ADP
taxlaw-2859	255	111	society	society	NOUN
taxlaw-2859	255	112	at	at	ADP
taxlaw-2859	255	113	large	large	ADJ
taxlaw-2859	255	114	.	.	PUNCT
taxlaw-2859	256	1	there	there	PRON
taxlaw-2859	256	2	remains	remain	VERB
taxlaw-2859	256	3	a	a	DET
taxlaw-2859	256	4	scarcity	scarcity	NOUN
taxlaw-2859	256	5	of	of	ADP
taxlaw-2859	256	6	artists	artist	NOUN
taxlaw-2859	256	7	who	who	PRON
taxlaw-2859	256	8	are	be	AUX
taxlaw-2859	256	9	not	not	PART
taxlaw-2859	256	10	of	of	ADP
taxlaw-2859	256	11	culturally	culturally	ADV
taxlaw-2859	256	12	dominant	dominant	ADJ
taxlaw-2859	256	13	demographic	demographic	ADJ
taxlaw-2859	256	14	groups	group	NOUN
taxlaw-2859	256	15	(	(	PUNCT
taxlaw-2859	256	16	including	include	VERB
taxlaw-2859	256	17	nonmale	nonmale	ADJ
taxlaw-2859	256	18	,	,	PUNCT
taxlaw-2859	256	19	nonwhite	nonwhite	ADJ
taxlaw-2859	256	20	,	,	PUNCT
taxlaw-2859	256	21	nonheterosexual	nonheterosexual	ADJ
taxlaw-2859	256	22	,	,	PUNCT
taxlaw-2859	256	23	noncisgender	noncisgender	NOUN
taxlaw-2859	256	24	and/or	and/or	CCONJ
taxlaw-2859	256	25	non	non	ADJ
taxlaw-2859	256	26	-	-	ADJ
taxlaw-2859	256	27	eurocentric	eurocentric	ADJ
taxlaw-2859	256	28	artists	artist	NOUN
taxlaw-2859	256	29	)	)	PUNCT
taxlaw-2859	256	30	from	from	ADP
taxlaw-2859	256	31	the	the	DET
taxlaw-2859	256	32	rosters	roster	NOUN
taxlaw-2859	256	33	of	of	ADP
taxlaw-2859	256	34	galleries	gallery	NOUN
taxlaw-2859	256	35	that	that	PRON
taxlaw-2859	256	36	have	have	VERB
taxlaw-2859	256	37	resources	resource	NOUN
taxlaw-2859	256	38	to	to	PART
taxlaw-2859	256	39	finance	finance	VERB
taxlaw-2859	256	40	museum	museum	NOUN
taxlaw-2859	256	41	exhibitions	exhibition	NOUN
taxlaw-2859	256	42	.	.	PUNCT
taxlaw-2859	257	1	galleries	gallery	NOUN
taxlaw-2859	257	2	financed	finance	VERB
taxlaw-2859	257	3	approximately	approximately	ADV
taxlaw-2859	257	4	one	one	NUM
taxlaw-2859	257	5	third	third	NOUN
taxlaw-2859	257	6	of	of	ADP
taxlaw-2859	257	7	the	the	DET
taxlaw-2859	257	8	major	major	ADJ
taxlaw-2859	257	9	solo	solo	NOUN
taxlaw-2859	257	10	exhibitions	exhibition	NOUN
taxlaw-2859	257	11	at	at	ADP
taxlaw-2859	257	12	american	american	ADJ
taxlaw-2859	257	13	art	art	NOUN
taxlaw-2859	257	14	museums	museum	NOUN
taxlaw-2859	257	15	between	between	ADP
taxlaw-2859	257	16	2007	2007	NUM
taxlaw-2859	257	17	and	and	CCONJ
taxlaw-2859	257	18	2013.58	2013.58	NUM
taxlaw-2859	257	19	of	of	ADP
taxlaw-2859	257	20	the	the	DET
taxlaw-2859	257	21	121	121	NUM
taxlaw-2859	257	22	artists	artist	NOUN
taxlaw-2859	257	23	currently	currently	ADV
taxlaw-2859	257	24	represented	represent	VERB
taxlaw-2859	257	25	by	by	ADP
taxlaw-2859	257	26	such	such	ADJ
taxlaw-2859	257	27	galleries	gallery	NOUN
taxlaw-2859	257	28	,	,	PUNCT
taxlaw-2859	257	29	nineteen	nineteen	NUM
taxlaw-2859	257	30	(	(	PUNCT
taxlaw-2859	257	31	15.7	15.7	NUM
taxlaw-2859	257	32	%	%	NOUN
taxlaw-2859	257	33	)	)	PUNCT
taxlaw-2859	257	34	are	be	AUX
taxlaw-2859	257	35	women	woman	NOUN
taxlaw-2859	257	36	and	and	CCONJ
taxlaw-2859	257	37	ten	ten	NUM
taxlaw-2859	257	38	(	(	PUNCT
taxlaw-2859	257	39	8.3	8.3	NUM
taxlaw-2859	257	40	%	%	NOUN
taxlaw-2859	257	41	)	)	PUNCT
taxlaw-2859	257	42	are	be	AUX
taxlaw-2859	257	43	nonwhite	nonwhite	ADJ
taxlaw-2859	257	44	artists.59	artists.59	ADJ
taxlaw-2859	257	45	gender	gender	NOUN
taxlaw-2859	257	46	disparity	disparity	NOUN
taxlaw-2859	257	47	is	be	AUX
taxlaw-2859	257	48	especially	especially	ADV
taxlaw-2859	257	49	pronounced	pronounce	VERB
taxlaw-2859	257	50	;	;	PUNCT
taxlaw-2859	257	51	only	only	ADV
taxlaw-2859	257	52	around	around	ADV
taxlaw-2859	257	53	thirty	thirty	NUM
taxlaw-2859	257	54	percent	percent	NOUN
taxlaw-2859	257	55	53	53	NUM
taxlaw-2859	257	56	joint	joint	ADJ
taxlaw-2859	257	57	venture	venture	NOUN
taxlaw-2859	257	58	,	,	PUNCT
taxlaw-2859	257	59	black	black	NOUN
taxlaw-2859	257	60	’s	’s	PART
taxlaw-2859	257	61	law	law	NOUN
taxlaw-2859	257	62	dictionary	dictionary	NOUN
taxlaw-2859	257	63	(	(	PUNCT
taxlaw-2859	257	64	10th	10th	ADJ
taxlaw-2859	257	65	.	.	PUNCT
taxlaw-2859	258	1	ed	ed	NOUN
taxlaw-2859	258	2	.	.	PROPN
taxlaw-2859	258	3	2014	2014	NUM
taxlaw-2859	258	4	)	)	PUNCT
taxlaw-2859	258	5	(	(	PUNCT
taxlaw-2859	258	6	defining	define	VERB
taxlaw-2859	258	7	a	a	DET
taxlaw-2859	258	8	joint	joint	ADJ
taxlaw-2859	258	9	venture	venture	NOUN
taxlaw-2859	258	10	as	as	ADP
taxlaw-2859	258	11	“	"	PUNCT
taxlaw-2859	258	12	[	[	X
taxlaw-2859	258	13	a	a	X
taxlaw-2859	258	14	]	]	X
taxlaw-2859	258	15	business	business	NOUN
taxlaw-2859	258	16	undertaking	undertaking	NOUN
taxlaw-2859	258	17	by	by	ADP
taxlaw-2859	258	18	two	two	NUM
taxlaw-2859	258	19	or	or	CCONJ
taxlaw-2859	258	20	more	more	ADJ
taxlaw-2859	258	21	persons	person	NOUN
taxlaw-2859	258	22	engaged	engage	VERB
taxlaw-2859	258	23	in	in	ADP
taxlaw-2859	258	24	a	a	DET
taxlaw-2859	258	25	single	single	ADJ
taxlaw-2859	258	26	defined	define	VERB
taxlaw-2859	258	27	project	project	NOUN
taxlaw-2859	258	28	.	.	PUNCT
taxlaw-2859	259	1	the	the	DET
taxlaw-2859	259	2	necessary	necessary	ADJ
taxlaw-2859	259	3	elements	element	NOUN
taxlaw-2859	259	4	are	be	AUX
taxlaw-2859	259	5	(	(	PUNCT
taxlaw-2859	259	6	1	1	X
taxlaw-2859	259	7	)	)	PUNCT
taxlaw-2859	259	8	an	an	DET
taxlaw-2859	259	9	express	express	ADJ
taxlaw-2859	259	10	or	or	CCONJ
taxlaw-2859	259	11	implied	imply	VERB
taxlaw-2859	259	12	agreement	agreement	NOUN
taxlaw-2859	259	13	;	;	PUNCT
taxlaw-2859	259	14	(	(	PUNCT
taxlaw-2859	259	15	2	2	X
taxlaw-2859	259	16	)	)	PUNCT
taxlaw-2859	259	17	a	a	DET
taxlaw-2859	259	18	common	common	ADJ
taxlaw-2859	259	19	purpose	purpose	NOUN
taxlaw-2859	259	20	that	that	SCONJ
taxlaw-2859	259	21	the	the	DET
taxlaw-2859	259	22	group	group	NOUN
taxlaw-2859	259	23	intends	intend	VERB
taxlaw-2859	259	24	to	to	PART
taxlaw-2859	259	25	carry	carry	VERB
taxlaw-2859	259	26	out	out	ADP
taxlaw-2859	259	27	;	;	PUNCT
taxlaw-2859	259	28	(	(	PUNCT
taxlaw-2859	259	29	3	3	X
taxlaw-2859	259	30	)	)	PUNCT
taxlaw-2859	259	31	shared	share	VERB
taxlaw-2859	259	32	profits	profit	NOUN
taxlaw-2859	259	33	and	and	CCONJ
taxlaw-2859	259	34	losses	loss	NOUN
taxlaw-2859	259	35	;	;	PUNCT
taxlaw-2859	259	36	and	and	CCONJ
taxlaw-2859	259	37	(	(	PUNCT
taxlaw-2859	259	38	4	4	X
taxlaw-2859	259	39	)	)	PUNCT
taxlaw-2859	259	40	each	each	DET
taxlaw-2859	259	41	member	member	NOUN
taxlaw-2859	259	42	’s	’s	PART
taxlaw-2859	259	43	equal	equal	ADJ
taxlaw-2859	259	44	voice	voice	NOUN
taxlaw-2859	259	45	in	in	ADP
taxlaw-2859	259	46	controlling	control	VERB
taxlaw-2859	259	47	the	the	DET
taxlaw-2859	259	48	project	project	NOUN
taxlaw-2859	259	49	.	.	PUNCT
taxlaw-2859	259	50	”	"	PUNCT
taxlaw-2859	259	51	)	)	PUNCT
taxlaw-2859	259	52	.	.	PUNCT
taxlaw-2859	260	1	54	54	NUM
taxlaw-2859	260	2	pogrebin	pogrebin	NOUN
taxlaw-2859	260	3	,	,	PUNCT
taxlaw-2859	260	4	supra	supra	ADJ
taxlaw-2859	260	5	note	note	NOUN
taxlaw-2859	260	6	2	2	NUM
taxlaw-2859	260	7	.	.	NUM
taxlaw-2859	260	8	55	55	NUM
taxlaw-2859	261	1	i	i	PRON
taxlaw-2859	261	2	d.	d.	PROPN
taxlaw-2859	261	3	56	56	NUM
taxlaw-2859	261	4	for	for	ADP
taxlaw-2859	261	5	example	example	NOUN
taxlaw-2859	261	6	,	,	PUNCT
taxlaw-2859	261	7	one	one	NUM
taxlaw-2859	261	8	potential	potential	ADJ
taxlaw-2859	261	9	consequence	consequence	NOUN
taxlaw-2859	261	10	of	of	ADP
taxlaw-2859	261	11	art	art	NOUN
taxlaw-2859	261	12	exhibitions	exhibition	NOUN
taxlaw-2859	261	13	relying	rely	VERB
taxlaw-2859	261	14	upon	upon	SCONJ
taxlaw-2859	261	15	galleries	gallery	NOUN
taxlaw-2859	261	16	for	for	ADP
taxlaw-2859	261	17	financial	financial	ADJ
taxlaw-2859	261	18	support	support	NOUN
taxlaw-2859	261	19	is	be	AUX
taxlaw-2859	261	20	that	that	SCONJ
taxlaw-2859	261	21	there	there	PRON
taxlaw-2859	261	22	may	may	AUX
taxlaw-2859	261	23	be	be	AUX
taxlaw-2859	261	24	fewer	few	ADJ
taxlaw-2859	261	25	exhibitions	exhibition	NOUN
taxlaw-2859	261	26	of	of	ADP
taxlaw-2859	261	27	noncommercial	noncommercial	ADJ
taxlaw-2859	261	28	art	art	NOUN
taxlaw-2859	261	29	that	that	PRON
taxlaw-2859	261	30	are	be	AUX
taxlaw-2859	261	31	difficult	difficult	ADJ
taxlaw-2859	261	32	to	to	PART
taxlaw-2859	261	33	own	own	VERB
taxlaw-2859	261	34	or	or	CCONJ
taxlaw-2859	261	35	sell	sell	VERB
taxlaw-2859	261	36	in	in	ADP
taxlaw-2859	261	37	any	any	DET
taxlaw-2859	261	38	conventional	conventional	ADJ
taxlaw-2859	261	39	way	way	NOUN
taxlaw-2859	261	40	,	,	PUNCT
taxlaw-2859	261	41	such	such	ADJ
taxlaw-2859	261	42	as	as	ADP
taxlaw-2859	261	43	performance	performance	NOUN
taxlaw-2859	261	44	art	art	NOUN
taxlaw-2859	261	45	and	and	CCONJ
taxlaw-2859	261	46	social	social	ADJ
taxlaw-2859	261	47	practice	practice	NOUN
taxlaw-2859	261	48	art	art	NOUN
taxlaw-2859	261	49	.	.	PUNCT
taxlaw-2859	262	1	57	57	NUM
taxlaw-2859	262	2	stuart	stuart	PROPN
taxlaw-2859	262	3	plattner	plattner	NOUN
taxlaw-2859	262	4	,	,	PUNCT
taxlaw-2859	262	5	a	a	DET
taxlaw-2859	262	6	most	most	ADV
taxlaw-2859	262	7	ingenious	ingenious	ADJ
taxlaw-2859	262	8	paradox	paradox	NOUN
taxlaw-2859	262	9	:	:	PUNCT
taxlaw-2859	262	10	the	the	DET
taxlaw-2859	262	11	market	market	NOUN
taxlaw-2859	262	12	for	for	ADP
taxlaw-2859	262	13	contemporary	contemporary	ADJ
taxlaw-2859	262	14	fine	fine	ADJ
taxlaw-2859	262	15	art	art	NOUN
taxlaw-2859	262	16	,	,	PUNCT
taxlaw-2859	262	17	100	100	NUM
taxlaw-2859	262	18	am	am	NOUN
taxlaw-2859	262	19	.	.	PUNCT
taxlaw-2859	263	1	anthro	anthro	PROPN
taxlaw-2859	263	2	.	.	PUNCT
taxlaw-2859	264	1	482	482	NUM
taxlaw-2859	264	2	,	,	PUNCT
taxlaw-2859	264	3	8	8	NUM
taxlaw-2859	264	4	,	,	PUNCT
taxlaw-2859	264	5	http://www.stuartplattner.com/aa-art-paradox.pdf	http://www.stuartplattner.com/aa-art-paradox.pdf	PROPN
taxlaw-2859	264	6	[	[	PUNCT
taxlaw-2859	264	7	perma.cc/ff3p-cklx	perma.cc/ff3p-cklx	ADP
taxlaw-2859	264	8	]	]	X
taxlaw-2859	264	9	(	(	PUNCT
taxlaw-2859	264	10	examining	examine	VERB
taxlaw-2859	264	11	the	the	DET
taxlaw-2859	264	12	lack	lack	NOUN
taxlaw-2859	264	13	of	of	ADP
taxlaw-2859	264	14	clear	clear	ADJ
taxlaw-2859	264	15	guidance	guidance	NOUN
taxlaw-2859	264	16	supporting	support	VERB
taxlaw-2859	264	17	the	the	DET
taxlaw-2859	264	18	valuation	valuation	NOUN
taxlaw-2859	264	19	of	of	ADP
taxlaw-2859	264	20	art	art	NOUN
taxlaw-2859	264	21	)	)	PUNCT
taxlaw-2859	264	22	.	.	PUNCT
taxlaw-2859	265	1	58	58	NUM
taxlaw-2859	265	2	julia	julia	PROPN
taxlaw-2859	265	3	halperin	halperin	PROPN
taxlaw-2859	265	4	,	,	PUNCT
taxlaw-2859	265	5	almost	almost	ADV
taxlaw-2859	265	6	one	one	NUM
taxlaw-2859	265	7	third	third	NOUN
taxlaw-2859	265	8	of	of	ADP
taxlaw-2859	265	9	solo	solo	NOUN
taxlaw-2859	265	10	shows	show	NOUN
taxlaw-2859	265	11	in	in	ADP
taxlaw-2859	265	12	us	us	PROPN
taxlaw-2859	265	13	museums	museum	NOUN
taxlaw-2859	265	14	go	go	VERB
taxlaw-2859	265	15	to	to	ADP
taxlaw-2859	265	16	artists	artist	NOUN
taxlaw-2859	265	17	represented	represent	VERB
taxlaw-2859	265	18	by	by	ADP
taxlaw-2859	265	19	just	just	ADV
taxlaw-2859	265	20	five	five	NUM
taxlaw-2859	265	21	galleries	gallery	NOUN
taxlaw-2859	265	22	,	,	PUNCT
taxlaw-2859	265	23	the	the	DET
taxlaw-2859	265	24	art	art	NOUN
taxlaw-2859	265	25	newspaper	newspaper	NOUN
taxlaw-2859	265	26	(	(	PUNCT
taxlaw-2859	265	27	apr	apr	PROPN
taxlaw-2859	265	28	.	.	PROPN
taxlaw-2859	265	29	2	2	NUM
taxlaw-2859	265	30	,	,	PUNCT
taxlaw-2859	265	31	2015	2015	NUM
taxlaw-2859	265	32	)	)	PUNCT
taxlaw-2859	265	33	,	,	PUNCT
taxlaw-2859	265	34	http://old.theartnewspaper.com/articles/almost-one-thirdof-solo-shows-in-us-museums-go-to-artists-represented-by-just-five-galleries/37402	http://old.theartnewspaper.com/articles/almost-one-thirdof-solo-shows-in-us-museums-go-to-artists-represented-by-just-five-galleries/37402	X
taxlaw-2859	266	1	[	[	X
taxlaw-2859	266	2	perma.cc/q3eutkz3	perma.cc/q3eutkz3	NOUN
taxlaw-2859	266	3	]	]	X
taxlaw-2859	266	4	.	.	PUNCT
taxlaw-2859	267	1	59	59	NUM
taxlaw-2859	267	2	see	see	VERB
taxlaw-2859	267	3	generally	generally	ADV
taxlaw-2859	267	4	gagosian	gagosian	ADJ
taxlaw-2859	267	5	gallery	gallery	NOUN
taxlaw-2859	267	6	,	,	PUNCT
taxlaw-2859	267	7	artists	artist	NOUN
taxlaw-2859	267	8	,	,	PUNCT
taxlaw-2859	267	9	http://www.gagosian.com/artists	http://www.gagosian.com/artist	NOUN
taxlaw-2859	267	10	[	[	X
taxlaw-2859	267	11	perma.cc/9hheq7rs	perma.cc/9hheq7r	NOUN
taxlaw-2859	267	12	]	]	PUNCT
taxlaw-2859	267	13	;	;	PUNCT
taxlaw-2859	267	14	pace	pace	NOUN
taxlaw-2859	267	15	gallery	gallery	NOUN
taxlaw-2859	267	16	,	,	PUNCT
taxlaw-2859	267	17	artists	artist	NOUN
taxlaw-2859	267	18	,	,	PUNCT
taxlaw-2859	267	19	http://www.pacegallery.com/	http://www.pacegallery.com/	NOUN
taxlaw-2859	267	20	[	[	X
taxlaw-2859	267	21	perma.cc/chx8-98qv	perma.cc/chx8-98qv	NOUN
taxlaw-2859	267	22	]	]	X
taxlaw-2859	267	23	;	;	PUNCT
taxlaw-2859	267	24	marian	marian	PROPN
taxlaw-2859	267	25	goodman	goodman	PROPN
taxlaw-2859	267	26	gallery	gallery	PROPN
taxlaw-2859	267	27	,	,	PUNCT
taxlaw-2859	267	28	artists	artist	NOUN
taxlaw-2859	267	29	,	,	PUNCT
taxlaw-2859	267	30	http://www.mariangoodman.com/artists	http://www.mariangoodman.com/artists	X
taxlaw-2859	267	31	[	[	X
taxlaw-2859	267	32	perma.cc/fn3g-nesm	perma.cc/fn3g-nesm	NOUN
taxlaw-2859	267	33	]	]	X
taxlaw-2859	267	34	;	;	PUNCT
taxlaw-2859	267	35	hauser	hauser	PROPN
taxlaw-2859	267	36	&	&	CCONJ
taxlaw-2859	267	37	wirth	wirth	PROPN
taxlaw-2859	267	38	,	,	PUNCT
taxlaw-2859	267	39	artists	artist	NOUN
taxlaw-2859	267	40	,	,	PUNCT
taxlaw-2859	267	41	http://www.hauserwirth.com/artists/	http://www.hauserwirth.com/artists/	PROPN
taxlaw-2859	267	42	[	[	X
taxlaw-2859	267	43	perma.cc/t36s-8bhe	perma.cc/t36s-8bhe	NOUN
taxlaw-2859	267	44	]	]	PUNCT
taxlaw-2859	267	45	.	.	PROPN
taxlaw-2859	268	1	80	80	NUM
taxlaw-2859	268	2	columbia	columbia	PROPN
taxlaw-2859	268	3	journal	journal	NOUN
taxlaw-2859	268	4	of	of	ADP
taxlaw-2859	268	5	tax	tax	NOUN
taxlaw-2859	268	6	law	law	NOUN
taxlaw-2859	268	7	[	[	X
taxlaw-2859	268	8	vol.9:67	vol.9:67	PROPN
taxlaw-2859	268	9	of	of	ADP
taxlaw-2859	268	10	the	the	DET
taxlaw-2859	268	11	artists	artist	NOUN
taxlaw-2859	268	12	represented	represent	VERB
taxlaw-2859	268	13	by	by	ADP
taxlaw-2859	268	14	commercial	commercial	ADJ
taxlaw-2859	268	15	galleries	gallery	NOUN
taxlaw-2859	268	16	in	in	ADP
taxlaw-2859	268	17	the	the	DET
taxlaw-2859	268	18	united	united	PROPN
taxlaw-2859	268	19	states	states	PROPN
taxlaw-2859	268	20	are	be	AUX
taxlaw-2859	268	21	women.60	women.60	PROPN
taxlaw-2859	268	22	this	this	PRON
taxlaw-2859	268	23	is	be	AUX
taxlaw-2859	268	24	in	in	ADP
taxlaw-2859	268	25	stark	stark	ADJ
taxlaw-2859	268	26	contrast	contrast	NOUN
taxlaw-2859	268	27	to	to	ADP
taxlaw-2859	268	28	recent	recent	ADJ
taxlaw-2859	268	29	figures	figure	NOUN
taxlaw-2859	268	30	that	that	PRON
taxlaw-2859	268	31	show	show	VERB
taxlaw-2859	268	32	women	woman	NOUN
taxlaw-2859	268	33	represent	represent	VERB
taxlaw-2859	268	34	more	more	ADJ
taxlaw-2859	268	35	than	than	ADP
taxlaw-2859	268	36	sixty	sixty	NUM
taxlaw-2859	268	37	percent	percent	NOUN
taxlaw-2859	268	38	of	of	ADP
taxlaw-2859	268	39	the	the	DET
taxlaw-2859	268	40	students	student	NOUN
taxlaw-2859	268	41	in	in	ADP
taxlaw-2859	268	42	art	art	NOUN
taxlaw-2859	268	43	programs	program	NOUN
taxlaw-2859	268	44	in	in	ADP
taxlaw-2859	268	45	the	the	DET
taxlaw-2859	268	46	united	united	PROPN
taxlaw-2859	268	47	states.61	states.61	PROPN
taxlaw-2859	268	48	this	this	DET
taxlaw-2859	268	49	discrepancy	discrepancy	NOUN
taxlaw-2859	268	50	may	may	AUX
taxlaw-2859	268	51	thus	thus	ADV
taxlaw-2859	268	52	affect	affect	VERB
taxlaw-2859	268	53	the	the	DET
taxlaw-2859	268	54	representativeness	representativeness	NOUN
taxlaw-2859	268	55	of	of	ADP
taxlaw-2859	268	56	the	the	DET
taxlaw-2859	268	57	supposedly	supposedly	ADV
taxlaw-2859	268	58	critically	critically	ADV
taxlaw-2859	268	59	acclaimed	acclaim	VERB
taxlaw-2859	268	60	art	art	NOUN
taxlaw-2859	268	61	presented	present	VERB
taxlaw-2859	268	62	by	by	ADP
taxlaw-2859	268	63	art	art	NOUN
taxlaw-2859	268	64	museums	museum	NOUN
taxlaw-2859	268	65	,	,	PUNCT
taxlaw-2859	268	66	providing	provide	VERB
taxlaw-2859	268	67	yet	yet	ADV
taxlaw-2859	268	68	another	another	DET
taxlaw-2859	268	69	reason	reason	NOUN
taxlaw-2859	268	70	to	to	PART
taxlaw-2859	268	71	be	be	AUX
taxlaw-2859	268	72	troubled	trouble	VERB
taxlaw-2859	268	73	by	by	ADP
taxlaw-2859	268	74	galleries	gallery	NOUN
taxlaw-2859	268	75	’	'	PUNCT
taxlaw-2859	268	76	financing	financing	NOUN
taxlaw-2859	268	77	of	of	ADP
taxlaw-2859	268	78	museums	museum	NOUN
taxlaw-2859	268	79	exhibitions	exhibition	NOUN
taxlaw-2859	268	80	.	.	PUNCT
taxlaw-2859	269	1	indeed	indeed	ADV
taxlaw-2859	269	2	,	,	PUNCT
taxlaw-2859	269	3	the	the	DET
taxlaw-2859	269	4	percentage	percentage	NOUN
taxlaw-2859	269	5	of	of	ADP
taxlaw-2859	269	6	solo	solo	ADJ
taxlaw-2859	269	7	exhibitions	exhibition	NOUN
taxlaw-2859	269	8	by	by	ADP
taxlaw-2859	269	9	female	female	ADJ
taxlaw-2859	269	10	artists	artist	NOUN
taxlaw-2859	269	11	at	at	ADP
taxlaw-2859	269	12	five	five	NUM
taxlaw-2859	269	13	major	major	ADJ
taxlaw-2859	269	14	contemporary	contemporary	ADJ
taxlaw-2859	269	15	art	art	NOUN
taxlaw-2859	269	16	museums	museum	NOUN
taxlaw-2859	269	17	in	in	ADP
taxlaw-2859	269	18	the	the	DET
taxlaw-2859	269	19	united	united	PROPN
taxlaw-2859	269	20	states	states	PROPN
taxlaw-2859	269	21	–	–	PUNCT
taxlaw-2859	269	22	the	the	DET
taxlaw-2859	269	23	museum	museum	NOUN
taxlaw-2859	269	24	of	of	ADP
taxlaw-2859	269	25	modern	modern	ADJ
taxlaw-2859	269	26	art	art	NOUN
taxlaw-2859	269	27	,	,	PUNCT
taxlaw-2859	269	28	the	the	DET
taxlaw-2859	269	29	whitney	whitney	PROPN
taxlaw-2859	269	30	museum	museum	PROPN
taxlaw-2859	269	31	of	of	ADP
taxlaw-2859	269	32	american	american	PROPN
taxlaw-2859	269	33	art	art	PROPN
taxlaw-2859	269	34	,	,	PUNCT
taxlaw-2859	269	35	the	the	DET
taxlaw-2859	269	36	guggenheim	guggenheim	PROPN
taxlaw-2859	269	37	museum	museum	PROPN
taxlaw-2859	269	38	,	,	PUNCT
taxlaw-2859	269	39	the	the	DET
taxlaw-2859	269	40	museum	museum	NOUN
taxlaw-2859	269	41	of	of	ADP
taxlaw-2859	269	42	contemporary	contemporary	PROPN
taxlaw-2859	269	43	art	art	PROPN
taxlaw-2859	269	44	los	los	PROPN
taxlaw-2859	269	45	angeles	angeles	PROPN
taxlaw-2859	269	46	and	and	CCONJ
taxlaw-2859	269	47	the	the	DET
taxlaw-2859	269	48	los	los	PROPN
taxlaw-2859	269	49	angeles	angeles	PROPN
taxlaw-2859	269	50	county	county	PROPN
taxlaw-2859	269	51	museum	museum	PROPN
taxlaw-2859	269	52	of	of	ADP
taxlaw-2859	269	53	art	art	NOUN
taxlaw-2859	269	54	–	–	PUNCT
taxlaw-2859	269	55	hovers	hover	VERB
taxlaw-2859	269	56	around	around	ADP
taxlaw-2859	269	57	only	only	ADV
taxlaw-2859	269	58	twenty	twenty	NUM
taxlaw-2859	269	59	percent.62	percent.62	NOUN
taxlaw-2859	269	60	black	black	ADJ
taxlaw-2859	269	61	artists	artist	NOUN
taxlaw-2859	269	62	have	have	AUX
taxlaw-2859	269	63	recently	recently	ADV
taxlaw-2859	269	64	seen	see	VERB
taxlaw-2859	269	65	greater	great	ADJ
taxlaw-2859	269	66	success	success	NOUN
taxlaw-2859	269	67	in	in	ADP
taxlaw-2859	269	68	major	major	ADJ
taxlaw-2859	269	69	art	art	NOUN
taxlaw-2859	269	70	museums	museum	NOUN
taxlaw-2859	269	71	but	but	CCONJ
taxlaw-2859	269	72	“	"	PUNCT
taxlaw-2859	269	73	[	[	X
taxlaw-2859	269	74	i]t	i]t	X
taxlaw-2859	269	75	’s	’s	AUX
taxlaw-2859	269	76	not	not	PART
taxlaw-2859	269	77	happening	happen	VERB
taxlaw-2859	269	78	everywhere	everywhere	ADV
taxlaw-2859	269	79	,	,	PUNCT
taxlaw-2859	269	80	and	and	CCONJ
taxlaw-2859	269	81	there	there	PRON
taxlaw-2859	269	82	’s	’	VERB
taxlaw-2859	269	83	still	still	ADV
taxlaw-2859	269	84	a	a	DET
taxlaw-2859	269	85	long	long	ADJ
taxlaw-2859	269	86	way	way	NOUN
taxlaw-2859	269	87	to	to	PART
taxlaw-2859	269	88	go	go	VERB
taxlaw-2859	269	89	.	.	PUNCT
taxlaw-2859	270	1	”63	”63	PROPN
taxlaw-2859	271	1	as	as	SCONJ
taxlaw-2859	271	2	more	more	ADJ
taxlaw-2859	271	3	galleries	gallery	NOUN
taxlaw-2859	271	4	and	and	CCONJ
taxlaw-2859	271	5	art	art	NOUN
taxlaw-2859	271	6	museums	museum	NOUN
taxlaw-2859	271	7	cooperate	cooperate	VERB
taxlaw-2859	271	8	to	to	PART
taxlaw-2859	271	9	bring	bring	VERB
taxlaw-2859	271	10	in	in	ADP
taxlaw-2859	271	11	audiences	audience	NOUN
taxlaw-2859	271	12	at	at	ADP
taxlaw-2859	271	13	gallerysupported	gallerysupporte	VERB
taxlaw-2859	271	14	museum	museum	NOUN
taxlaw-2859	271	15	exhibitions	exhibition	NOUN
taxlaw-2859	271	16	,	,	PUNCT
taxlaw-2859	271	17	there	there	PRON
taxlaw-2859	271	18	are	be	VERB
taxlaw-2859	271	19	increasingly	increasingly	ADV
taxlaw-2859	271	20	fewer	fewer	ADV
taxlaw-2859	271	21	truly	truly	ADV
taxlaw-2859	271	22	independently	independently	ADV
taxlaw-2859	271	23	produced	produce	VERB
taxlaw-2859	271	24	exhibitions	exhibition	NOUN
taxlaw-2859	271	25	of	of	ADP
taxlaw-2859	271	26	art	art	NOUN
taxlaw-2859	271	27	in	in	ADP
taxlaw-2859	271	28	the	the	DET
taxlaw-2859	271	29	united	united	PROPN
taxlaw-2859	271	30	states	states	PROPN
taxlaw-2859	271	31	today	today	NOUN
taxlaw-2859	271	32	.	.	PUNCT
taxlaw-2859	272	1	the	the	DET
taxlaw-2859	272	2	art	art	NOUN
taxlaw-2859	272	3	exhibited	exhibit	VERB
taxlaw-2859	272	4	at	at	ADP
taxlaw-2859	272	5	museums	museum	NOUN
taxlaw-2859	272	6	is	be	AUX
taxlaw-2859	272	7	determined	determine	VERB
taxlaw-2859	272	8	by	by	ADP
taxlaw-2859	272	9	popular	popular	ADJ
taxlaw-2859	272	10	pressures	pressure	NOUN
taxlaw-2859	272	11	,	,	PUNCT
taxlaw-2859	272	12	market	market	NOUN
taxlaw-2859	272	13	demand	demand	NOUN
taxlaw-2859	272	14	and	and	CCONJ
taxlaw-2859	272	15	the	the	DET
taxlaw-2859	272	16	galleries	gallery	NOUN
taxlaw-2859	272	17	that	that	PRON
taxlaw-2859	272	18	can	can	AUX
taxlaw-2859	272	19	pay	pay	VERB
taxlaw-2859	272	20	for	for	ADP
taxlaw-2859	272	21	them	they	PRON
taxlaw-2859	272	22	.	.	PUNCT
taxlaw-2859	273	1	in	in	ADP
taxlaw-2859	273	2	turn	turn	NOUN
taxlaw-2859	273	3	,	,	PUNCT
taxlaw-2859	273	4	galleries	gallery	NOUN
taxlaw-2859	273	5	,	,	PUNCT
taxlaw-2859	273	6	increasingly	increasingly	ADV
taxlaw-2859	273	7	corporate	corporate	ADJ
taxlaw-2859	273	8	64	64	NUM
taxlaw-2859	273	9	and	and	CCONJ
taxlaw-2859	273	10	characterized	characterize	VERB
taxlaw-2859	273	11	by	by	ADP
taxlaw-2859	273	12	temporary	temporary	ADJ
taxlaw-2859	273	13	,	,	PUNCT
taxlaw-2859	273	14	transactional	transactional	ADJ
taxlaw-2859	273	15	partnerships	partnership	NOUN
taxlaw-2859	273	16	with	with	ADP
taxlaw-2859	273	17	artists	artist	NOUN
taxlaw-2859	273	18	,	,	PUNCT
taxlaw-2859	273	19	have	have	AUX
taxlaw-2859	273	20	lost	lose	VERB
taxlaw-2859	273	21	their	their	PRON
taxlaw-2859	273	22	loyalty	loyalty	NOUN
taxlaw-2859	273	23	to	to	ADP
taxlaw-2859	273	24	artists	artist	NOUN
taxlaw-2859	273	25	and	and	CCONJ
taxlaw-2859	273	26	the	the	DET
taxlaw-2859	273	27	fixed	fix	VERB
taxlaw-2859	273	28	-	-	PUNCT
taxlaw-2859	273	29	profile	profile	NOUN
taxlaw-2859	273	30	,	,	PUNCT
taxlaw-2859	273	31	programmatic	programmatic	ADJ
taxlaw-2859	273	32	vision	vision	NOUN
taxlaw-2859	273	33	of	of	ADP
taxlaw-2859	273	34	art	art	NOUN
taxlaw-2859	273	35	that	that	PRON
taxlaw-2859	273	36	they	they	PRON
taxlaw-2859	273	37	formerly	formerly	ADV
taxlaw-2859	273	38	championed.65	championed.65	VERB
taxlaw-2859	273	39	instead	instead	ADV
taxlaw-2859	273	40	,	,	PUNCT
taxlaw-2859	273	41	galleries	gallery	NOUN
taxlaw-2859	273	42	are	be	AUX
taxlaw-2859	273	43	driven	drive	VERB
taxlaw-2859	273	44	by	by	ADP
taxlaw-2859	273	45	the	the	DET
taxlaw-2859	273	46	art	art	NOUN
taxlaw-2859	273	47	market	market	NOUN
taxlaw-2859	273	48	–	–	PUNCT
taxlaw-2859	273	49	and	and	CCONJ
taxlaw-2859	273	50	in	in	ADP
taxlaw-2859	273	51	the	the	DET
taxlaw-2859	273	52	huge	huge	ADJ
taxlaw-2859	273	53	contemporary	contemporary	ADJ
taxlaw-2859	273	54	art	art	NOUN
taxlaw-2859	273	55	market	market	NOUN
taxlaw-2859	273	56	,	,	PUNCT
taxlaw-2859	273	57	with	with	ADP
taxlaw-2859	273	58	total	total	ADJ
taxlaw-2859	273	59	global	global	ADJ
taxlaw-2859	273	60	sales	sale	NOUN
taxlaw-2859	273	61	of	of	ADP
taxlaw-2859	273	62	$	$	SYM
taxlaw-2859	273	63	63.8	63.8	NUM
taxlaw-2859	273	64	billion	billion	NUM
taxlaw-2859	273	65	in	in	ADP
taxlaw-2859	273	66	2015	2015	NUM
taxlaw-2859	273	67	of	of	ADP
taxlaw-2859	273	68	which	which	PRON
taxlaw-2859	273	69	the	the	DET
taxlaw-2859	273	70	united	united	PROPN
taxlaw-2859	273	71	states	states	PROPN
taxlaw-2859	273	72	has	have	VERB
taxlaw-2859	273	73	a	a	DET
taxlaw-2859	273	74	market	market	NOUN
taxlaw-2859	273	75	share	share	NOUN
taxlaw-2859	273	76	of	of	ADP
taxlaw-2859	273	77	43	43	NUM
taxlaw-2859	273	78	%	%	NOUN
taxlaw-2859	273	79	,	,	PUNCT
taxlaw-2859	273	80	66	66	NUM
taxlaw-2859	273	81	the	the	DET
taxlaw-2859	273	82	effect	effect	NOUN
taxlaw-2859	273	83	of	of	ADP
taxlaw-2859	273	84	such	such	ADJ
taxlaw-2859	273	85	demand	demand	NOUN
taxlaw-2859	273	86	is	be	AUX
taxlaw-2859	273	87	enormous	enormous	ADJ
taxlaw-2859	273	88	.	.	PUNCT
taxlaw-2859	274	1	since	since	SCONJ
taxlaw-2859	274	2	the	the	DET
taxlaw-2859	274	3	1990s	1990	NOUN
taxlaw-2859	274	4	at	at	ADP
taxlaw-2859	274	5	the	the	DET
taxlaw-2859	274	6	latest	late	ADJ
taxlaw-2859	274	7	,	,	PUNCT
taxlaw-2859	274	8	collectors	collector	NOUN
taxlaw-2859	274	9	and	and	CCONJ
taxlaw-2859	274	10	their	their	PRON
taxlaw-2859	274	11	buying	buying	NOUN
taxlaw-2859	274	12	habits	habit	NOUN
taxlaw-2859	274	13	,	,	PUNCT
taxlaw-2859	274	14	alongside	alongside	ADP
taxlaw-2859	274	15	gallerists	gallerist	NOUN
taxlaw-2859	274	16	,	,	PUNCT
taxlaw-2859	274	17	influence	influence	VERB
taxlaw-2859	274	18	the	the	DET
taxlaw-2859	274	19	process	process	NOUN
taxlaw-2859	274	20	of	of	ADP
taxlaw-2859	274	21	art	art	NOUN
taxlaw-2859	274	22	’s	’s	PART
taxlaw-2859	274	23	value	value	NOUN
taxlaw-2859	274	24	creation	creation	NOUN
taxlaw-2859	274	25	much	much	ADV
taxlaw-2859	274	26	more	more	ADJ
taxlaw-2859	274	27	than	than	SCONJ
taxlaw-2859	274	28	critics	critic	NOUN
taxlaw-2859	274	29	do.67	do.67	VERB
taxlaw-2859	274	30	e.	e.	PROPN
taxlaw-2859	274	31	alternatives	alternative	NOUN
taxlaw-2859	274	32	to	to	ADP
taxlaw-2859	274	33	gallery	gallery	NOUN
taxlaw-2859	274	34	-	-	PUNCT
taxlaw-2859	274	35	sponsored	sponsor	VERB
taxlaw-2859	274	36	art	art	NOUN
taxlaw-2859	274	37	exhibitions	exhibition	NOUN
taxlaw-2859	274	38	the	the	DET
taxlaw-2859	274	39	collaboration	collaboration	NOUN
taxlaw-2859	274	40	between	between	ADP
taxlaw-2859	274	41	commercial	commercial	ADJ
taxlaw-2859	274	42	galleries	gallery	NOUN
taxlaw-2859	274	43	and	and	CCONJ
taxlaw-2859	274	44	art	art	NOUN
taxlaw-2859	274	45	museums	museum	NOUN
taxlaw-2859	274	46	in	in	ADP
taxlaw-2859	274	47	producing	produce	VERB
taxlaw-2859	274	48	gallery	gallery	NOUN
taxlaw-2859	274	49	-	-	PUNCT
taxlaw-2859	274	50	supported	support	VERB
taxlaw-2859	274	51	museum	museum	NOUN
taxlaw-2859	274	52	exhibitions	exhibition	NOUN
taxlaw-2859	274	53	is	be	AUX
taxlaw-2859	274	54	especially	especially	ADV
taxlaw-2859	274	55	troubling	troubling	ADJ
taxlaw-2859	274	56	in	in	ADP
taxlaw-2859	274	57	light	light	NOUN
taxlaw-2859	274	58	of	of	ADP
taxlaw-2859	274	59	the	the	DET
taxlaw-2859	274	60	decline	decline	NOUN
taxlaw-2859	274	61	of	of	ADP
taxlaw-2859	274	62	other	other	ADJ
taxlaw-2859	274	63	producers	producer	NOUN
taxlaw-2859	274	64	of	of	ADP
taxlaw-2859	274	65	“	"	PUNCT
taxlaw-2859	274	66	noncommercial	noncommercial	ADJ
taxlaw-2859	274	67	”	"	PUNCT
taxlaw-2859	274	68	art	art	NOUN
taxlaw-2859	274	69	exhibitions	exhibition	NOUN
taxlaw-2859	274	70	.	.	PUNCT
taxlaw-2859	275	1	in	in	ADP
taxlaw-2859	275	2	theory	theory	NOUN
taxlaw-2859	275	3	,	,	PUNCT
taxlaw-2859	275	4	nonprofit	nonprofit	ADJ
taxlaw-2859	275	5	galleries	gallery	NOUN
taxlaw-2859	275	6	and	and	CCONJ
taxlaw-2859	275	7	alternative	alternative	ADJ
taxlaw-2859	275	8	art	art	NOUN
taxlaw-2859	275	9	spaces	space	NOUN
taxlaw-2859	275	10	crowd	crowd	VERB
taxlaw-2859	275	11	the	the	DET
taxlaw-2859	275	12	contemporary	contemporary	ADJ
taxlaw-2859	275	13	noncommercial	noncommercial	ADJ
taxlaw-2859	275	14	art	art	NOUN
taxlaw-2859	275	15	exhibition	exhibition	NOUN
taxlaw-2859	275	16	scene	scene	NOUN
taxlaw-2859	275	17	and	and	CCONJ
taxlaw-2859	275	18	60	60	NUM
taxlaw-2859	275	19	maura	maura	PROPN
taxlaw-2859	275	20	reilly	reilly	PROPN
taxlaw-2859	275	21	,	,	PUNCT
taxlaw-2859	275	22	taking	take	VERB
taxlaw-2859	275	23	the	the	DET
taxlaw-2859	275	24	measure	measure	NOUN
taxlaw-2859	275	25	of	of	ADP
taxlaw-2859	275	26	sexism	sexism	NOUN
taxlaw-2859	275	27	:	:	PUNCT
taxlaw-2859	275	28	facts	fact	NOUN
taxlaw-2859	275	29	,	,	PUNCT
taxlaw-2859	275	30	figures	figure	NOUN
taxlaw-2859	275	31	,	,	PUNCT
taxlaw-2859	275	32	and	and	CCONJ
taxlaw-2859	275	33	fixes	fix	NOUN
taxlaw-2859	275	34	,	,	PUNCT
taxlaw-2859	275	35	artnews	artnew	NOUN
taxlaw-2859	275	36	(	(	PUNCT
taxlaw-2859	275	37	may	may	PROPN
taxlaw-2859	275	38	26	26	NUM
taxlaw-2859	275	39	,	,	PUNCT
taxlaw-2859	275	40	2015	2015	NUM
taxlaw-2859	275	41	)	)	PUNCT
taxlaw-2859	275	42	,	,	PUNCT
taxlaw-2859	275	43	http://www.artnews.com/2015/05/26/taking-the-measure-of-sexism-facts-figures-and-fixes/	http://www.artnews.com/2015/05/26/taking-the-measure-of-sexism-facts-figures-and-fixes/	PROPN
taxlaw-2859	276	1	[	[	X
taxlaw-2859	276	2	perma.cc/fe3b-hajl	perma.cc/fe3b-hajl	X
taxlaw-2859	276	3	]	]	X
taxlaw-2859	276	4	.	.	PUNCT
taxlaw-2859	277	1	61	61	NUM
taxlaw-2859	278	1	i	i	PRON
taxlaw-2859	278	2	d.	d.	PROPN
taxlaw-2859	278	3	62	62	NUM
taxlaw-2859	279	1	i	i	PRON
taxlaw-2859	279	2	d.	d.	PROPN
taxlaw-2859	279	3	63	63	NUM
taxlaw-2859	279	4	randy	randy	PROPN
taxlaw-2859	279	5	kennedy	kennedy	PROPN
taxlaw-2859	279	6	,	,	PUNCT
taxlaw-2859	279	7	black	black	ADJ
taxlaw-2859	279	8	artists	artist	NOUN
taxlaw-2859	279	9	and	and	CCONJ
taxlaw-2859	279	10	the	the	DET
taxlaw-2859	279	11	march	march	NOUN
taxlaw-2859	279	12	into	into	ADP
taxlaw-2859	279	13	the	the	DET
taxlaw-2859	279	14	museum	museum	NOUN
taxlaw-2859	279	15	,	,	PUNCT
taxlaw-2859	279	16	n.	n.	PROPN
taxlaw-2859	279	17	y.	y.	PROPN
taxlaw-2859	279	18	times	times	PROPN
taxlaw-2859	279	19	(	(	PUNCT
taxlaw-2859	279	20	nov	nov	PROPN
taxlaw-2859	279	21	.	.	PROPN
taxlaw-2859	279	22	28	28	NUM
taxlaw-2859	279	23	,	,	PUNCT
taxlaw-2859	279	24	2015	2015	NUM
taxlaw-2859	279	25	)	)	PUNCT
taxlaw-2859	279	26	,	,	PUNCT
taxlaw-2859	279	27	http://www.nytimes.com/2015/11/29/arts/design/black-artists-and-the-march-into-the-museum.html	http://www.nytimes.com/2015/11/29/arts/design/black-artists-and-the-march-into-the-museum.html	PROPN
taxlaw-2859	280	1	[	[	X
taxlaw-2859	280	2	perma.cc/c3wh-qu6p	perma.cc/c3wh-qu6p	NOUN
taxlaw-2859	280	3	]	]	X
taxlaw-2859	280	4	.	.	PUNCT
taxlaw-2859	281	1	64	64	NUM
taxlaw-2859	281	2	graw	graw	NOUN
taxlaw-2859	281	3	,	,	PUNCT
taxlaw-2859	281	4	supra	supra	ADJ
taxlaw-2859	281	5	note	note	NOUN
taxlaw-2859	281	6	2	2	NUM
taxlaw-2859	281	7	,	,	PUNCT
taxlaw-2859	281	8	at	at	ADP
taxlaw-2859	281	9	18	18	NUM
taxlaw-2859	281	10	;	;	PUNCT
taxlaw-2859	281	11	legacy	legacy	NOUN
taxlaw-2859	281	12	russell	russell	PROPN
taxlaw-2859	281	13	,	,	PUNCT
taxlaw-2859	281	14	beauty	beauty	NOUN
taxlaw-2859	281	15	&	&	CCONJ
taxlaw-2859	281	16	the	the	DET
taxlaw-2859	281	17	beast	beast	NOUN
taxlaw-2859	281	18	:	:	PUNCT
taxlaw-2859	281	19	collectivity	collectivity	NOUN
taxlaw-2859	281	20	and	and	CCONJ
taxlaw-2859	281	21	the	the	DET
taxlaw-2859	281	22	corporation	corporation	NOUN
taxlaw-2859	281	23	,	,	PUNCT
taxlaw-2859	281	24	guernica	guernica	PROPN
taxlaw-2859	281	25	(	(	PUNCT
taxlaw-2859	281	26	2012	2012	NUM
taxlaw-2859	281	27	)	)	PUNCT
taxlaw-2859	281	28	,	,	PUNCT
taxlaw-2859	281	29	http://www.guernicamag.com/daily/legacy-russell-beauty-the-beastcollectivity-and-the-corporation/	http://www.guernicamag.com/daily/legacy-russell-beauty-the-beastcollectivity-and-the-corporation/	PROPN
taxlaw-2859	282	1	[	[	X
taxlaw-2859	282	2	perma.cc/pat8-q8xz	perma.cc/pat8-q8xz	X
taxlaw-2859	282	3	]	]	X
taxlaw-2859	282	4	(	(	PUNCT
taxlaw-2859	282	5	last	last	ADV
taxlaw-2859	282	6	visited	visit	VERB
taxlaw-2859	282	7	jul	jul	PROPN
taxlaw-2859	282	8	20	20	NUM
taxlaw-2859	282	9	,	,	PUNCT
taxlaw-2859	282	10	2016	2016	NUM
taxlaw-2859	282	11	)	)	PUNCT
taxlaw-2859	282	12	.	.	PUNCT
taxlaw-2859	283	1	65	65	NUM
taxlaw-2859	283	2	see	see	VERB
taxlaw-2859	283	3	graw	graw	NOUN
taxlaw-2859	283	4	,	,	PUNCT
taxlaw-2859	283	5	supra	supra	ADJ
taxlaw-2859	283	6	note	note	NOUN
taxlaw-2859	283	7	2	2	NUM
taxlaw-2859	283	8	,	,	PUNCT
taxlaw-2859	283	9	at	at	ADP
taxlaw-2859	283	10	118	118	NUM
taxlaw-2859	283	11	;	;	PUNCT
taxlaw-2859	283	12	robin	robin	PROPN
taxlaw-2859	283	13	pogrebin	pogrebin	PROPN
taxlaw-2859	283	14	,	,	PUNCT
taxlaw-2859	283	15	it	it	PRON
taxlaw-2859	283	16	’s	’	VERB
taxlaw-2859	283	17	an	an	DET
taxlaw-2859	283	18	art	art	NOUN
taxlaw-2859	283	19	gallery	gallery	NOUN
taxlaw-2859	283	20	.	.	PUNCT
taxlaw-2859	284	1	no	no	INTJ
taxlaw-2859	284	2	,	,	PUNCT
taxlaw-2859	284	3	a	a	DET
taxlaw-2859	284	4	living	living	NOUN
taxlaw-2859	284	5	room	room	NOUN
taxlaw-2859	284	6	.	.	PUNCT
taxlaw-2859	285	1	o.k	o.k	PROPN
taxlaw-2859	285	2	.	.	PROPN
taxlaw-2859	285	3	,	,	PUNCT
taxlaw-2859	285	4	both	both	ADV
taxlaw-2859	285	5	.	.	PUNCT
taxlaw-2859	285	6	,	,	PUNCT
taxlaw-2859	285	7	n.	n.	PROPN
taxlaw-2859	285	8	y.	y.	PROPN
taxlaw-2859	285	9	times	times	PROPN
taxlaw-2859	285	10	(	(	PUNCT
taxlaw-2859	285	11	july	july	PROPN
taxlaw-2859	285	12	3	3	NUM
taxlaw-2859	285	13	,	,	PUNCT
taxlaw-2859	285	14	2016	2016	NUM
taxlaw-2859	285	15	)	)	PUNCT
taxlaw-2859	285	16	,	,	PUNCT
taxlaw-2859	285	17	http://www.nytimes.com/2016/07/04/arts/design/its-an-art-gallery-no-aliving-room-ok-both.html	http://www.nytimes.com/2016/07/04/arts/design/its-an-art-gallery-no-aliving-room-ok-both.html	PROPN
taxlaw-2859	285	18	[	[	X
taxlaw-2859	285	19	perma.cc/txp4-lkm6	perma.cc/txp4-lkm6	X
taxlaw-2859	285	20	]	]	X
taxlaw-2859	285	21	(	(	PUNCT
taxlaw-2859	285	22	describing	describe	VERB
taxlaw-2859	285	23	the	the	DET
taxlaw-2859	285	24	art	art	NOUN
taxlaw-2859	285	25	world	world	NOUN
taxlaw-2859	285	26	as	as	ADP
taxlaw-2859	285	27	one	one	NUM
taxlaw-2859	285	28	“	"	PUNCT
taxlaw-2859	285	29	in	in	ADP
taxlaw-2859	285	30	which	which	PRON
taxlaw-2859	285	31	dealer	dealer	NOUN
taxlaw-2859	285	32	representation	representation	NOUN
taxlaw-2859	285	33	is	be	AUX
taxlaw-2859	285	34	increasingly	increasingly	ADV
taxlaw-2859	285	35	hard	hard	ADJ
taxlaw-2859	285	36	to	to	PART
taxlaw-2859	285	37	come	come	VERB
taxlaw-2859	285	38	by	by	ADP
taxlaw-2859	285	39	”	"	PUNCT
taxlaw-2859	285	40	)	)	PUNCT
taxlaw-2859	285	41	.	.	PUNCT
taxlaw-2859	286	1	66	66	NUM
taxlaw-2859	286	2	tefaf	tefaf	NOUN
taxlaw-2859	286	3	2016	2016	NUM
taxlaw-2859	286	4	art	art	NOUN
taxlaw-2859	286	5	market	market	NOUN
taxlaw-2859	286	6	report	report	NOUN
taxlaw-2859	286	7	,	,	PUNCT
taxlaw-2859	286	8	artnet	artnet	PROPN
taxlaw-2859	286	9	news	news	PROPN
taxlaw-2859	286	10	(	(	PUNCT
taxlaw-2859	286	11	2016	2016	NUM
taxlaw-2859	286	12	)	)	PUNCT
taxlaw-2859	286	13	,	,	PUNCT
taxlaw-2859	287	1	http://news.artnet.com/market/tefaf2016-art-market-report-443615	http://news.artnet.com/market/tefaf2016-art-market-report-443615	ADP
taxlaw-2859	288	1	[	[	X
taxlaw-2859	288	2	perma.cc/585v-vdru	perma.cc/585v-vdru	NOUN
taxlaw-2859	288	3	]	]	X
taxlaw-2859	288	4	.	.	PUNCT
taxlaw-2859	289	1	67	67	NUM
taxlaw-2859	289	2	graw	graw	NOUN
taxlaw-2859	289	3	,	,	PUNCT
taxlaw-2859	289	4	supra	supra	ADJ
taxlaw-2859	289	5	note	note	NOUN
taxlaw-2859	289	6	2	2	NUM
taxlaw-2859	289	7	,	,	PUNCT
taxlaw-2859	289	8	at	at	ADP
taxlaw-2859	289	9	121	121	NUM
taxlaw-2859	289	10	;	;	PUNCT
taxlaw-2859	289	11	i	i	PRON
taxlaw-2859	289	12	d.	d.	PROPN
taxlaw-2859	289	13	at	at	ADP
taxlaw-2859	289	14	59	59	NUM
taxlaw-2859	289	15	(	(	PUNCT
taxlaw-2859	289	16	stating	state	VERB
taxlaw-2859	289	17	that	that	SCONJ
taxlaw-2859	289	18	artists	artist	NOUN
taxlaw-2859	289	19	,	,	PUNCT
taxlaw-2859	289	20	galleries	gallery	NOUN
taxlaw-2859	289	21	and	and	CCONJ
taxlaw-2859	289	22	art	art	NOUN
taxlaw-2859	289	23	collectors	collector	NOUN
taxlaw-2859	289	24	are	be	AUX
taxlaw-2859	289	25	business	business	NOUN
taxlaw-2859	289	26	partners	partner	NOUN
taxlaw-2859	289	27	who	who	PRON
taxlaw-2859	289	28	live	live	VERB
taxlaw-2859	289	29	in	in	ADP
taxlaw-2859	289	30	a	a	DET
taxlaw-2859	289	31	single	single	ADJ
taxlaw-2859	289	32	economic	economic	ADJ
taxlaw-2859	289	33	sphere	sphere	NOUN
taxlaw-2859	289	34	)	)	PUNCT
taxlaw-2859	289	35	;	;	PUNCT
taxlaw-2859	289	36	i	i	PRON
taxlaw-2859	289	37	d.	d.	PROPN
taxlaw-2859	289	38	at	at	ADP
taxlaw-2859	289	39	99	99	NUM
taxlaw-2859	289	40	(	(	PUNCT
taxlaw-2859	289	41	discussing	discuss	VERB
taxlaw-2859	289	42	the	the	DET
taxlaw-2859	289	43	“	"	PUNCT
taxlaw-2859	289	44	now	now	ADV
taxlaw-2859	289	45	-	-	PUNCT
taxlaw-2859	289	46	pervasive	pervasive	ADJ
taxlaw-2859	289	47	figure	figure	NOUN
taxlaw-2859	289	48	of	of	ADP
taxlaw-2859	289	49	the	the	DET
taxlaw-2859	289	50	‘	'	PUNCT
taxlaw-2859	289	51	collector	collector	NOUN
taxlaw-2859	289	52	-	-	PUNCT
taxlaw-2859	289	53	dealer	dealer	NOUN
taxlaw-2859	289	54	’	'	PUNCT
taxlaw-2859	289	55	who	who	PRON
taxlaw-2859	289	56	tends	tend	VERB
taxlaw-2859	289	57	to	to	PART
taxlaw-2859	289	58	claim	claim	VERB
taxlaw-2859	289	59	the	the	DET
taxlaw-2859	289	60	additional	additional	ADJ
taxlaw-2859	289	61	functions	function	NOUN
taxlaw-2859	289	62	of	of	ADP
taxlaw-2859	289	63	a	a	DET
taxlaw-2859	289	64	curator	curator	NOUN
taxlaw-2859	289	65	or	or	CCONJ
taxlaw-2859	289	66	publicist	publicist	NOUN
taxlaw-2859	289	67	.	.	PUNCT
taxlaw-2859	290	1	he	he	PRON
taxlaw-2859	290	2	collects	collect	VERB
taxlaw-2859	290	3	and	and	CCONJ
taxlaw-2859	290	4	deals	deal	NOUN
taxlaw-2859	290	5	in	in	ADP
taxlaw-2859	290	6	art	art	NOUN
taxlaw-2859	290	7	,	,	PUNCT
taxlaw-2859	290	8	speculating	speculate	VERB
taxlaw-2859	290	9	on	on	ADP
taxlaw-2859	290	10	the	the	DET
taxlaw-2859	290	11	appreciation	appreciation	NOUN
taxlaw-2859	290	12	of	of	ADP
taxlaw-2859	290	13	his	his	PRON
taxlaw-2859	290	14	purchases	purchase	NOUN
taxlaw-2859	290	15	,	,	PUNCT
taxlaw-2859	290	16	which	which	PRON
taxlaw-2859	290	17	he	he	PRON
taxlaw-2859	290	18	buys	buy	VERB
taxlaw-2859	290	19	at	at	ADP
taxlaw-2859	290	20	attractive	attractive	ADJ
taxlaw-2859	290	21	prices	price	NOUN
taxlaw-2859	290	22	,	,	PUNCT
taxlaw-2859	290	23	possibly	possibly	ADV
taxlaw-2859	290	24	splitting	split	VERB
taxlaw-2859	290	25	resale	resale	NOUN
taxlaw-2859	290	26	profits	profit	NOUN
taxlaw-2859	290	27	with	with	ADP
taxlaw-2859	290	28	the	the	DET
taxlaw-2859	290	29	gallerist	gallerist	NOUN
taxlaw-2859	290	30	.	.	PUNCT
taxlaw-2859	290	31	”	"	PUNCT
taxlaw-2859	290	32	)	)	PUNCT
taxlaw-2859	290	33	.	.	PUNCT
taxlaw-2859	291	1	2017	2017	NUM
taxlaw-2859	291	2	]	]	PUNCT
taxlaw-2859	291	3	gallery	gallery	NOUN
taxlaw-2859	291	4	-	-	PUNCT
taxlaw-2859	291	5	supported	support	VERB
taxlaw-2859	291	6	art	art	NOUN
taxlaw-2859	291	7	exhibitions	exhibition	NOUN
taxlaw-2859	291	8	81	81	NUM
taxlaw-2859	291	9	complicate	complicate	NOUN
taxlaw-2859	291	10	art	art	NOUN
taxlaw-2859	291	11	museums	museum	NOUN
taxlaw-2859	291	12	’	'	PUNCT
taxlaw-2859	291	13	role	role	NOUN
taxlaw-2859	291	14	in	in	ADP
taxlaw-2859	291	15	the	the	DET
taxlaw-2859	291	16	art	art	NOUN
taxlaw-2859	291	17	market	market	NOUN
taxlaw-2859	291	18	.	.	PUNCT
taxlaw-2859	292	1	nonprofit	nonprofit	ADJ
taxlaw-2859	292	2	galleries	gallery	NOUN
taxlaw-2859	292	3	operate	operate	VERB
taxlaw-2859	292	4	as	as	ADP
taxlaw-2859	292	5	the	the	DET
taxlaw-2859	292	6	commercial	commercial	ADJ
taxlaw-2859	292	7	-	-	PUNCT
taxlaw-2859	292	8	lite	lite	NOUN
taxlaw-2859	292	9	,	,	PUNCT
taxlaw-2859	292	10	lower	low	ADJ
taxlaw-2859	292	11	commission	commission	NOUN
taxlaw-2859	292	12	,	,	PUNCT
taxlaw-2859	292	13	educational	educational	ADJ
taxlaw-2859	292	14	version	version	NOUN
taxlaw-2859	292	15	of	of	ADP
taxlaw-2859	292	16	a	a	DET
taxlaw-2859	292	17	for	for	ADP
taxlaw-2859	292	18	-	-	PUNCT
taxlaw-2859	292	19	profit	profit	NOUN
taxlaw-2859	292	20	gallery	gallery	NOUN
taxlaw-2859	292	21	,	,	PUNCT
taxlaw-2859	292	22	assuming	assume	VERB
taxlaw-2859	292	23	the	the	DET
taxlaw-2859	292	24	nonprofit	nonprofit	ADJ
taxlaw-2859	292	25	gallery	gallery	NOUN
taxlaw-2859	292	26	even	even	ADV
taxlaw-2859	292	27	sells	sell	VERB
taxlaw-2859	292	28	the	the	DET
taxlaw-2859	292	29	work	work	NOUN
taxlaw-2859	292	30	at	at	ADV
taxlaw-2859	292	31	all	all	ADV
taxlaw-2859	292	32	.	.	PUNCT
taxlaw-2859	293	1	alternative	alternative	ADJ
taxlaw-2859	293	2	arts	art	NOUN
taxlaw-2859	293	3	spaces	space	NOUN
taxlaw-2859	293	4	are	be	AUX
taxlaw-2859	293	5	anticommercial	anticommercial	ADJ
taxlaw-2859	293	6	,	,	PUNCT
taxlaw-2859	293	7	independent	independent	ADJ
taxlaw-2859	293	8	venues	venue	NOUN
taxlaw-2859	293	9	that	that	PRON
taxlaw-2859	293	10	put	put	VERB
taxlaw-2859	293	11	on	on	ADP
taxlaw-2859	293	12	shows	show	NOUN
taxlaw-2859	293	13	and	and	CCONJ
taxlaw-2859	293	14	workshops	workshop	NOUN
taxlaw-2859	293	15	which	which	PRON
taxlaw-2859	293	16	defy	defy	VERB
taxlaw-2859	293	17	traditional	traditional	ADJ
taxlaw-2859	293	18	standards	standard	NOUN
taxlaw-2859	293	19	of	of	ADP
taxlaw-2859	293	20	art	art	NOUN
taxlaw-2859	293	21	display	display	NOUN
taxlaw-2859	293	22	and	and	CCONJ
taxlaw-2859	293	23	categorization	categorization	NOUN
taxlaw-2859	293	24	.	.	PUNCT
taxlaw-2859	294	1	emerging	emerge	VERB
taxlaw-2859	294	2	and	and	CCONJ
taxlaw-2859	294	3	experimental	experimental	ADJ
taxlaw-2859	294	4	artists	artist	NOUN
taxlaw-2859	294	5	may	may	AUX
taxlaw-2859	294	6	exhibit	exhibit	VERB
taxlaw-2859	294	7	,	,	PUNCT
taxlaw-2859	294	8	show	show	VERB
taxlaw-2859	294	9	or	or	CCONJ
taxlaw-2859	294	10	workshop	workshop	VERB
taxlaw-2859	294	11	their	their	PRON
taxlaw-2859	294	12	art	art	NOUN
taxlaw-2859	294	13	at	at	ADP
taxlaw-2859	294	14	nonprofit	nonprofit	ADJ
taxlaw-2859	294	15	galleries	gallery	NOUN
taxlaw-2859	294	16	or	or	CCONJ
taxlaw-2859	294	17	alternative	alternative	ADJ
taxlaw-2859	294	18	art	art	NOUN
taxlaw-2859	294	19	spaces	space	NOUN
taxlaw-2859	294	20	.	.	PUNCT
taxlaw-2859	295	1	their	their	PRON
taxlaw-2859	295	2	art	art	NOUN
taxlaw-2859	295	3	may	may	AUX
taxlaw-2859	295	4	be	be	AUX
taxlaw-2859	295	5	unsaleable	unsaleable	ADJ
taxlaw-2859	295	6	or	or	CCONJ
taxlaw-2859	295	7	not	not	PART
taxlaw-2859	295	8	commercially	commercially	ADV
taxlaw-2859	295	9	viable	viable	ADJ
taxlaw-2859	295	10	for	for	ADP
taxlaw-2859	295	11	any	any	DET
taxlaw-2859	295	12	reason	reason	NOUN
taxlaw-2859	295	13	,	,	PUNCT
taxlaw-2859	295	14	and	and	CCONJ
taxlaw-2859	295	15	therefore	therefore	ADV
taxlaw-2859	295	16	unsuitable	unsuitable	ADJ
taxlaw-2859	295	17	to	to	ADP
taxlaw-2859	295	18	a	a	DET
taxlaw-2859	295	19	for	for	ADP
taxlaw-2859	295	20	-	-	PUNCT
taxlaw-2859	295	21	profit	profit	NOUN
taxlaw-2859	295	22	gallery	gallery	NOUN
taxlaw-2859	295	23	;	;	PUNCT
taxlaw-2859	295	24	it	it	PRON
taxlaw-2859	295	25	may	may	AUX
taxlaw-2859	295	26	also	also	ADV
taxlaw-2859	295	27	be	be	AUX
taxlaw-2859	295	28	outside	outside	ADP
taxlaw-2859	295	29	the	the	DET
taxlaw-2859	295	30	scope	scope	NOUN
taxlaw-2859	295	31	of	of	ADP
taxlaw-2859	295	32	a	a	DET
taxlaw-2859	295	33	museum	museum	NOUN
taxlaw-2859	295	34	’s	’s	PART
taxlaw-2859	295	35	mission	mission	NOUN
taxlaw-2859	295	36	,	,	PUNCT
taxlaw-2859	295	37	or	or	CCONJ
taxlaw-2859	295	38	not	not	PART
taxlaw-2859	295	39	yet	yet	ADV
taxlaw-2859	295	40	recognized	recognize	VERB
taxlaw-2859	295	41	as	as	ADP
taxlaw-2859	295	42	a	a	DET
taxlaw-2859	295	43	work	work	NOUN
taxlaw-2859	295	44	of	of	ADP
taxlaw-2859	295	45	stature	stature	NOUN
taxlaw-2859	295	46	warranting	warrant	VERB
taxlaw-2859	295	47	inclusion	inclusion	NOUN
taxlaw-2859	295	48	in	in	ADP
taxlaw-2859	295	49	a	a	DET
taxlaw-2859	295	50	museum	museum	NOUN
taxlaw-2859	295	51	’s	’s	PART
taxlaw-2859	295	52	collection.68	collection.68	NOUN
taxlaw-2859	295	53	like	like	ADP
taxlaw-2859	295	54	art	art	NOUN
taxlaw-2859	295	55	museums	museum	NOUN
taxlaw-2859	295	56	,	,	PUNCT
taxlaw-2859	295	57	noncommercial	noncommercial	ADJ
taxlaw-2859	295	58	nonprofit	nonprofit	ADJ
taxlaw-2859	295	59	galleries	gallery	NOUN
taxlaw-2859	295	60	and	and	CCONJ
taxlaw-2859	295	61	anti	anti	ADJ
taxlaw-2859	295	62	-	-	ADJ
taxlaw-2859	295	63	commercial	commercial	ADJ
taxlaw-2859	295	64	alternative	alternative	ADJ
taxlaw-2859	295	65	arts	art	NOUN
taxlaw-2859	295	66	spaces	space	NOUN
taxlaw-2859	295	67	lack	lack	VERB
taxlaw-2859	295	68	a	a	DET
taxlaw-2859	295	69	financial	financial	ADJ
taxlaw-2859	295	70	mandate	mandate	NOUN
taxlaw-2859	295	71	to	to	PART
taxlaw-2859	295	72	maximize	maximize	VERB
taxlaw-2859	295	73	profits	profit	NOUN
taxlaw-2859	295	74	.	.	PUNCT
taxlaw-2859	296	1	furthermore	furthermore	ADV
taxlaw-2859	296	2	,	,	PUNCT
taxlaw-2859	296	3	both	both	DET
taxlaw-2859	296	4	nonprofit	nonprofit	ADJ
taxlaw-2859	296	5	arts	art	NOUN
taxlaw-2859	296	6	galleries	gallery	NOUN
taxlaw-2859	296	7	and	and	CCONJ
taxlaw-2859	296	8	alternative	alternative	ADJ
taxlaw-2859	296	9	arts	art	NOUN
taxlaw-2859	296	10	spaces	space	NOUN
taxlaw-2859	296	11	may	may	AUX
taxlaw-2859	296	12	be	be	AUX
taxlaw-2859	296	13	tax	tax	NOUN
taxlaw-2859	296	14	-	-	PUNCT
taxlaw-2859	296	15	exempt	exempt	ADJ
taxlaw-2859	296	16	organizations	organization	NOUN
taxlaw-2859	296	17	like	like	ADP
taxlaw-2859	296	18	art	art	NOUN
taxlaw-2859	296	19	museums	museum	NOUN
taxlaw-2859	296	20	,	,	PUNCT
taxlaw-2859	296	21	and	and	CCONJ
taxlaw-2859	296	22	can	can	AUX
taxlaw-2859	296	23	seek	seek	VERB
taxlaw-2859	296	24	tax	tax	NOUN
taxlaw-2859	296	25	-	-	PUNCT
taxlaw-2859	296	26	deductible	deductible	ADJ
taxlaw-2859	296	27	donations	donation	NOUN
taxlaw-2859	296	28	from	from	ADP
taxlaw-2859	296	29	individuals	individual	NOUN
taxlaw-2859	296	30	,	,	PUNCT
taxlaw-2859	296	31	foundations	foundation	NOUN
taxlaw-2859	296	32	and	and	CCONJ
taxlaw-2859	296	33	corporations	corporation	NOUN
taxlaw-2859	296	34	,	,	PUNCT
taxlaw-2859	296	35	as	as	ADV
taxlaw-2859	296	36	well	well	ADV
taxlaw-2859	296	37	as	as	ADP
taxlaw-2859	296	38	government	government	NOUN
taxlaw-2859	296	39	funding	funding	NOUN
taxlaw-2859	296	40	from	from	ADP
taxlaw-2859	296	41	municipal	municipal	ADJ
taxlaw-2859	296	42	,	,	PUNCT
taxlaw-2859	296	43	regional	regional	ADJ
taxlaw-2859	296	44	,	,	PUNCT
taxlaw-2859	296	45	state	state	NOUN
taxlaw-2859	296	46	and	and	CCONJ
taxlaw-2859	296	47	national	national	ADJ
taxlaw-2859	296	48	programs	program	NOUN
taxlaw-2859	296	49	.	.	PUNCT
taxlaw-2859	297	1	art	art	NOUN
taxlaw-2859	297	2	museums	museum	NOUN
taxlaw-2859	297	3	of	of	ADP
taxlaw-2859	297	4	an	an	DET
taxlaw-2859	297	5	earlier	early	ADJ
taxlaw-2859	297	6	era	era	NOUN
taxlaw-2859	297	7	nonetheless	nonetheless	ADV
taxlaw-2859	297	8	would	would	AUX
taxlaw-2859	297	9	have	have	AUX
taxlaw-2859	297	10	been	be	AUX
taxlaw-2859	297	11	clearly	clearly	ADV
taxlaw-2859	297	12	distinct	distinct	ADJ
taxlaw-2859	297	13	from	from	ADP
taxlaw-2859	297	14	the	the	DET
taxlaw-2859	297	15	other	other	ADJ
taxlaw-2859	297	16	noncommercial	noncommercial	ADJ
taxlaw-2859	297	17	actors	actor	NOUN
taxlaw-2859	297	18	based	base	VERB
taxlaw-2859	297	19	on	on	ADP
taxlaw-2859	297	20	their	their	PRON
taxlaw-2859	297	21	purpose	purpose	NOUN
taxlaw-2859	297	22	and	and	CCONJ
taxlaw-2859	297	23	elitism	elitism	NOUN
taxlaw-2859	297	24	alone	alone	ADV
taxlaw-2859	297	25	.	.	PUNCT
taxlaw-2859	298	1	today	today	NOUN
taxlaw-2859	298	2	,	,	PUNCT
taxlaw-2859	298	3	however	however	ADV
taxlaw-2859	298	4	,	,	PUNCT
taxlaw-2859	298	5	the	the	DET
taxlaw-2859	298	6	boundary	boundary	NOUN
taxlaw-2859	298	7	may	may	AUX
taxlaw-2859	298	8	be	be	AUX
taxlaw-2859	298	9	blurred	blur	VERB
taxlaw-2859	298	10	,	,	PUNCT
taxlaw-2859	298	11	especially	especially	ADV
taxlaw-2859	298	12	among	among	ADP
taxlaw-2859	298	13	contemporary	contemporary	ADJ
taxlaw-2859	298	14	art	art	NOUN
taxlaw-2859	298	15	museums	museum	NOUN
taxlaw-2859	298	16	that	that	PRON
taxlaw-2859	298	17	deepen	deepen	VERB
taxlaw-2859	298	18	their	their	PRON
taxlaw-2859	298	19	community	community	NOUN
taxlaw-2859	298	20	engagement	engagement	NOUN
taxlaw-2859	298	21	and	and	CCONJ
taxlaw-2859	298	22	broaden	broaden	VERB
taxlaw-2859	298	23	their	their	PRON
taxlaw-2859	298	24	range	range	NOUN
taxlaw-2859	298	25	to	to	PART
taxlaw-2859	298	26	include	include	VERB
taxlaw-2859	298	27	experimental	experimental	ADJ
taxlaw-2859	298	28	and	and	CCONJ
taxlaw-2859	298	29	ephemeral	ephemeral	ADJ
taxlaw-2859	298	30	art	art	NOUN
taxlaw-2859	298	31	.	.	PUNCT
taxlaw-2859	299	1	whatever	whatever	PRON
taxlaw-2859	299	2	the	the	DET
taxlaw-2859	299	3	similarities	similarity	NOUN
taxlaw-2859	299	4	among	among	ADP
taxlaw-2859	299	5	the	the	DET
taxlaw-2859	299	6	noncommercial	noncommercial	ADJ
taxlaw-2859	299	7	actors	actor	NOUN
taxlaw-2859	299	8	in	in	ADP
taxlaw-2859	299	9	today	today	NOUN
taxlaw-2859	299	10	’s	’s	PART
taxlaw-2859	299	11	art	art	NOUN
taxlaw-2859	299	12	market	market	NOUN
taxlaw-2859	299	13	,	,	PUNCT
taxlaw-2859	299	14	market	market	NOUN
taxlaw-2859	299	15	presence	presence	NOUN
taxlaw-2859	299	16	remains	remain	VERB
taxlaw-2859	299	17	a	a	DET
taxlaw-2859	299	18	significant	significant	ADJ
taxlaw-2859	299	19	difference	difference	NOUN
taxlaw-2859	299	20	between	between	ADP
taxlaw-2859	299	21	art	art	NOUN
taxlaw-2859	299	22	museums	museum	NOUN
taxlaw-2859	299	23	on	on	ADP
taxlaw-2859	299	24	the	the	DET
taxlaw-2859	299	25	one	one	NUM
taxlaw-2859	299	26	hand	hand	NOUN
taxlaw-2859	299	27	and	and	CCONJ
taxlaw-2859	299	28	the	the	DET
taxlaw-2859	299	29	remaining	remain	VERB
taxlaw-2859	299	30	nonprofit	nonprofit	ADJ
taxlaw-2859	299	31	galleries	gallery	NOUN
taxlaw-2859	299	32	and	and	CCONJ
taxlaw-2859	299	33	alternative	alternative	ADJ
taxlaw-2859	299	34	art	art	NOUN
taxlaw-2859	299	35	spaces	space	NOUN
taxlaw-2859	299	36	on	on	ADP
taxlaw-2859	299	37	the	the	DET
taxlaw-2859	299	38	other	other	ADJ
taxlaw-2859	299	39	.	.	PUNCT
taxlaw-2859	300	1	more	more	ADV
taxlaw-2859	300	2	importantly	importantly	ADV
taxlaw-2859	300	3	,	,	PUNCT
taxlaw-2859	300	4	while	while	SCONJ
taxlaw-2859	300	5	nonprofit	nonprofit	ADJ
taxlaw-2859	300	6	galleries	gallery	NOUN
taxlaw-2859	300	7	and	and	CCONJ
taxlaw-2859	300	8	alternative	alternative	ADJ
taxlaw-2859	300	9	art	art	NOUN
taxlaw-2859	300	10	spaces	space	NOUN
taxlaw-2859	300	11	still	still	ADV
taxlaw-2859	300	12	operate	operate	VERB
taxlaw-2859	300	13	,	,	PUNCT
taxlaw-2859	300	14	they	they	PRON
taxlaw-2859	300	15	do	do	VERB
taxlaw-2859	300	16	so	so	ADV
taxlaw-2859	300	17	in	in	ADP
taxlaw-2859	300	18	significantly	significantly	ADV
taxlaw-2859	300	19	smaller	small	ADJ
taxlaw-2859	300	20	numbers69	numbers69	NOUN
taxlaw-2859	300	21	than	than	ADP
taxlaw-2859	300	22	during	during	ADP
taxlaw-2859	300	23	their	their	PRON
taxlaw-2859	300	24	height	height	NOUN
taxlaw-2859	300	25	in	in	ADP
taxlaw-2859	300	26	the	the	DET
taxlaw-2859	300	27	1970s	1970s	NUM
taxlaw-2859	300	28	.	.	PUNCT
taxlaw-2859	301	1	the	the	DET
taxlaw-2859	301	2	reduction	reduction	NOUN
taxlaw-2859	301	3	of	of	ADP
taxlaw-2859	301	4	public	public	ADJ
taxlaw-2859	301	5	funding	funding	NOUN
taxlaw-2859	301	6	for	for	ADP
taxlaw-2859	301	7	artists	artist	NOUN
taxlaw-2859	301	8	and	and	CCONJ
taxlaw-2859	301	9	for	for	ADP
taxlaw-2859	301	10	the	the	DET
taxlaw-2859	301	11	arts	art	NOUN
taxlaw-2859	301	12	generally	generally	ADV
taxlaw-2859	301	13	,	,	PUNCT
taxlaw-2859	301	14	restructuring	restructuring	NOUN
taxlaw-2859	301	15	of	of	ADP
taxlaw-2859	301	16	federal	federal	ADJ
taxlaw-2859	301	17	supports	support	NOUN
taxlaw-2859	301	18	upon	upon	SCONJ
taxlaw-2859	301	19	which	which	PRON
taxlaw-2859	301	20	some	some	DET
taxlaw-2859	301	21	artists	artist	NOUN
taxlaw-2859	301	22	relied,70	relied,70	VERB
taxlaw-2859	301	23	and	and	CCONJ
taxlaw-2859	301	24	even	even	ADV
taxlaw-2859	301	25	proscription	proscription	NOUN
taxlaw-2859	301	26	of	of	ADP
taxlaw-2859	301	27	alternative	alternative	ADJ
taxlaw-2859	301	28	art	art	NOUN
taxlaw-2859	301	29	and	and	CCONJ
taxlaw-2859	301	30	the	the	DET
taxlaw-2859	301	31	galleries	gallery	NOUN
taxlaw-2859	301	32	that	that	PRON
taxlaw-2859	301	33	featured	feature	VERB
taxlaw-2859	301	34	them71	them71	NOUN
taxlaw-2859	301	35	contributed	contribute	VERB
taxlaw-2859	301	36	to	to	ADP
taxlaw-2859	301	37	the	the	DET
taxlaw-2859	301	38	decline	decline	NOUN
taxlaw-2859	301	39	of	of	ADP
taxlaw-2859	301	40	alternative	alternative	ADJ
taxlaw-2859	301	41	spaces	space	NOUN
taxlaw-2859	301	42	and	and	CCONJ
taxlaw-2859	301	43	nonprofit	nonprofit	ADJ
taxlaw-2859	301	44	galleries	gallery	NOUN
taxlaw-2859	301	45	by	by	ADP
taxlaw-2859	301	46	the	the	DET
taxlaw-2859	301	47	1990s	1990s	NUM
taxlaw-2859	301	48	.	.	PUNCT
taxlaw-2859	302	1	therefore	therefore	ADV
taxlaw-2859	302	2	,	,	PUNCT
taxlaw-2859	302	3	nonprofit	nonprofit	ADJ
taxlaw-2859	302	4	art	art	NOUN
taxlaw-2859	302	5	museums	museum	NOUN
taxlaw-2859	302	6	and	and	CCONJ
taxlaw-2859	302	7	commercial	commercial	ADJ
taxlaw-2859	302	8	art	art	NOUN
taxlaw-2859	302	9	galleries	gallery	NOUN
taxlaw-2859	302	10	remain	remain	VERB
taxlaw-2859	302	11	the	the	DET
taxlaw-2859	302	12	primary	primary	ADJ
taxlaw-2859	302	13	actors	actor	NOUN
taxlaw-2859	302	14	in	in	ADP
taxlaw-2859	302	15	the	the	DET
taxlaw-2859	302	16	art	art	NOUN
taxlaw-2859	302	17	market	market	NOUN
taxlaw-2859	302	18	presenting	present	VERB
taxlaw-2859	302	19	art	art	NOUN
taxlaw-2859	302	20	exhibitions	exhibition	NOUN
taxlaw-2859	302	21	today	today	NOUN
taxlaw-2859	302	22	,	,	PUNCT
taxlaw-2859	302	23	at	at	ADP
taxlaw-2859	302	24	the	the	DET
taxlaw-2859	302	25	same	same	ADJ
taxlaw-2859	302	26	time	time	NOUN
taxlaw-2859	302	27	that	that	PRON
taxlaw-2859	302	28	an	an	DET
taxlaw-2859	302	29	increasing	increase	VERB
taxlaw-2859	302	30	number	number	NOUN
taxlaw-2859	302	31	of	of	ADP
taxlaw-2859	302	32	gallery	gallery	NOUN
taxlaw-2859	302	33	-	-	PUNCT
taxlaw-2859	302	34	supported	support	VERB
taxlaw-2859	302	35	museum	museum	NOUN
taxlaw-2859	302	36	exhibitions	exhibition	NOUN
taxlaw-2859	302	37	and	and	CCONJ
taxlaw-2859	302	38	museum	museum	NOUN
taxlaw-2859	302	39	quality	quality	PROPN
taxlaw-2859	302	40	gallery	gallery	PROPN
taxlaw-2859	302	41	shows	show	NOUN
taxlaw-2859	302	42	drive	drive	VERB
taxlaw-2859	302	43	their	their	PRON
taxlaw-2859	302	44	programmatic	programmatic	ADJ
taxlaw-2859	302	45	profiles	profile	NOUN
taxlaw-2859	302	46	to	to	PART
taxlaw-2859	302	47	converge	converge	VERB
taxlaw-2859	302	48	.	.	PUNCT
taxlaw-2859	303	1	despite	despite	SCONJ
taxlaw-2859	303	2	the	the	DET
taxlaw-2859	303	3	decline	decline	NOUN
taxlaw-2859	303	4	of	of	ADP
taxlaw-2859	303	5	nonprofit	nonprofit	ADJ
taxlaw-2859	303	6	galleries	gallery	NOUN
taxlaw-2859	303	7	and	and	CCONJ
taxlaw-2859	303	8	alternative	alternative	ADJ
taxlaw-2859	303	9	arts	art	NOUN
taxlaw-2859	303	10	spaces	space	NOUN
taxlaw-2859	303	11	,	,	PUNCT
taxlaw-2859	303	12	nonprofit	nonprofit	ADJ
taxlaw-2859	303	13	public	public	ADJ
taxlaw-2859	303	14	arts	art	NOUN
taxlaw-2859	303	15	museums	museum	NOUN
taxlaw-2859	303	16	have	have	AUX
taxlaw-2859	303	17	not	not	PART
taxlaw-2859	303	18	cornered	corner	VERB
taxlaw-2859	303	19	the	the	DET
taxlaw-2859	303	20	market	market	NOUN
taxlaw-2859	303	21	for	for	ADP
taxlaw-2859	303	22	noncommercial	noncommercial	ADJ
taxlaw-2859	303	23	art	art	NOUN
taxlaw-2859	303	24	exhibition	exhibition	NOUN
taxlaw-2859	303	25	.	.	PUNCT
taxlaw-2859	304	1	galleries	gallery	NOUN
taxlaw-2859	304	2	are	be	AUX
taxlaw-2859	304	3	also	also	ADV
taxlaw-2859	304	4	beginning	begin	VERB
taxlaw-2859	304	5	to	to	ADP
taxlaw-2859	304	6	stage	stage	NOUN
taxlaw-2859	304	7	exhibitions	exhibition	NOUN
taxlaw-2859	304	8	on	on	ADP
taxlaw-2859	304	9	par	par	NOUN
taxlaw-2859	304	10	with	with	ADP
taxlaw-2859	304	11	both	both	CCONJ
taxlaw-2859	304	12	public	public	ADJ
taxlaw-2859	304	13	and	and	CCONJ
taxlaw-2859	304	14	private	private	ADJ
taxlaw-2859	304	15	museums	museum	NOUN
taxlaw-2859	304	16	.	.	PUNCT
taxlaw-2859	305	1	for	for	ADP
taxlaw-2859	305	2	example	example	NOUN
taxlaw-2859	305	3	,	,	PUNCT
taxlaw-2859	305	4	“	"	PUNCT
taxlaw-2859	305	5	piero	piero	NOUN
taxlaw-2859	305	6	manzoni	manzoni	PROPN
taxlaw-2859	305	7	:	:	PUNCT
taxlaw-2859	305	8	a	a	DET
taxlaw-2859	305	9	retrospective	retrospective	NOUN
taxlaw-2859	305	10	”	"	PUNCT
taxlaw-2859	305	11	was	be	AUX
taxlaw-2859	305	12	what	what	PRON
taxlaw-2859	305	13	is	be	AUX
taxlaw-2859	305	14	known	know	VERB
taxlaw-2859	305	15	as	as	ADP
taxlaw-2859	305	16	a	a	DET
taxlaw-2859	305	17	68	68	NUM
taxlaw-2859	305	18	alloway	alloway	NOUN
taxlaw-2859	305	19	,	,	PUNCT
taxlaw-2859	305	20	supra	supra	PROPN
taxlaw-2859	305	21	note	note	NOUN
taxlaw-2859	305	22	48	48	NUM
taxlaw-2859	305	23	.	.	PUNCT
taxlaw-2859	306	1	69	69	NUM
taxlaw-2859	306	2	brian	brian	PROPN
taxlaw-2859	306	3	wallis	wallis	PROPN
taxlaw-2859	306	4	,	,	PUNCT
taxlaw-2859	306	5	public	public	ADJ
taxlaw-2859	306	6	funding	funding	NOUN
taxlaw-2859	306	7	and	and	CCONJ
taxlaw-2859	306	8	alternative	alternative	ADJ
taxlaw-2859	306	9	spaces	space	NOUN
taxlaw-2859	306	10	,	,	PUNCT
taxlaw-2859	306	11	in	in	ADP
taxlaw-2859	306	12	alternative	alternative	ADJ
taxlaw-2859	306	13	art	art	NOUN
taxlaw-2859	306	14	,	,	PUNCT
taxlaw-2859	306	15	new	new	PROPN
taxlaw-2859	306	16	york	york	PROPN
taxlaw-2859	306	17	,	,	PUNCT
taxlaw-2859	306	18	19651985	19651985	NUM
taxlaw-2859	306	19	164	164	NUM
taxlaw-2859	306	20	,	,	PUNCT
taxlaw-2859	306	21	164	164	NUM
taxlaw-2859	306	22	(	(	PUNCT
taxlaw-2859	306	23	julie	julie	PROPN
taxlaw-2859	306	24	ault	ault	PROPN
taxlaw-2859	306	25	ed	ed	PROPN
taxlaw-2859	306	26	.	.	PROPN
taxlaw-2859	306	27	,	,	PUNCT
taxlaw-2859	306	28	2002	2002	NUM
taxlaw-2859	306	29	)	)	PUNCT
taxlaw-2859	306	30	.	.	PUNCT
taxlaw-2859	307	1	70	70	NUM
taxlaw-2859	307	2	joseph	joseph	PROPN
taxlaw-2859	307	3	mclellan	mclellan	PROPN
taxlaw-2859	307	4	,	,	PUNCT
taxlaw-2859	307	5	nea	nea	PROPN
taxlaw-2859	307	6	:	:	PUNCT
taxlaw-2859	307	7	the	the	DET
taxlaw-2859	307	8	first	first	ADJ
taxlaw-2859	307	9	20	20	NUM
taxlaw-2859	307	10	years	year	NOUN
taxlaw-2859	307	11	;	;	PUNCT
taxlaw-2859	307	12	looking	look	VERB
taxlaw-2859	307	13	back	back	ADV
taxlaw-2859	307	14	on	on	ADP
taxlaw-2859	307	15	the	the	DET
taxlaw-2859	307	16	up	up	ADV
taxlaw-2859	307	17	-	-	PUNCT
taxlaw-2859	307	18	and	and	CCONJ
taxlaw-2859	307	19	-	-	PUNCT
taxlaw-2859	307	20	down	down	ADP
taxlaw-2859	307	21	union	union	NOUN
taxlaw-2859	307	22	of	of	ADP
taxlaw-2859	307	23	government	government	NOUN
taxlaw-2859	307	24	and	and	CCONJ
taxlaw-2859	307	25	art	art	NOUN
taxlaw-2859	307	26	,	,	PUNCT
taxlaw-2859	307	27	wash	wash	NOUN
taxlaw-2859	307	28	.	.	PUNCT
taxlaw-2859	308	1	post	post	NOUN
taxlaw-2859	308	2	(	(	PUNCT
taxlaw-2859	308	3	sept	sept	PROPN
taxlaw-2859	308	4	.	.	PROPN
taxlaw-2859	308	5	26	26	NUM
taxlaw-2859	308	6	,	,	PUNCT
taxlaw-2859	308	7	1985	1985	NUM
taxlaw-2859	308	8	)	)	PUNCT
taxlaw-2859	308	9	,	,	PUNCT
taxlaw-2859	308	10	http://www.washingtonpost.com/archive/lifestyle/1985/09/26/nea-the-first-20-years/5e31fcb3-f712-48f88a16-8b50915bb9c1/?utm_term=.f5996c3760c0	http://www.washingtonpost.com/archive/lifestyle/1985/09/26/nea-the-first-20-years/5e31fcb3-f712-48f88a16-8b50915bb9c1/?utm_term=.f5996c3760c0	X
taxlaw-2859	309	1	[	[	X
taxlaw-2859	309	2	perma.cc/s68k-b6wp	perma.cc/s68k-b6wp	X
taxlaw-2859	309	3	]	]	PUNCT
taxlaw-2859	309	4	.	.	PUNCT
taxlaw-2859	310	1	71	71	NUM
taxlaw-2859	310	2	see	see	NOUN
taxlaw-2859	310	3	,	,	PUNCT
taxlaw-2859	310	4	e.g.	e.g.	ADV
taxlaw-2859	310	5	,	,	PUNCT
taxlaw-2859	310	6	national	national	ADJ
taxlaw-2859	310	7	endowment	endowment	NOUN
taxlaw-2859	310	8	for	for	ADP
taxlaw-2859	310	9	the	the	DET
taxlaw-2859	310	10	arts	art	NOUN
taxlaw-2859	310	11	v.	v.	ADP
taxlaw-2859	310	12	finley	finley	PROPN
taxlaw-2859	310	13	,	,	PUNCT
taxlaw-2859	310	14	524	524	NUM
taxlaw-2859	310	15	u.s	u.s	PROPN
taxlaw-2859	310	16	.	.	PROPN
taxlaw-2859	310	17	569	569	NUM
taxlaw-2859	310	18	(	(	PUNCT
taxlaw-2859	310	19	1998	1998	NUM
taxlaw-2859	310	20	)	)	PUNCT
taxlaw-2859	310	21	;	;	PUNCT
taxlaw-2859	310	22	jackie	jackie	PROPN
taxlaw-2859	310	23	demaline	demaline	PROPN
taxlaw-2859	310	24	,	,	PUNCT
taxlaw-2859	310	25	mapplethorpe	mapplethorpe	PROPN
taxlaw-2859	310	26	battle	battle	PROPN
taxlaw-2859	310	27	changed	change	VERB
taxlaw-2859	310	28	art	art	NOUN
taxlaw-2859	310	29	world	world	NOUN
taxlaw-2859	310	30	,	,	PUNCT
taxlaw-2859	310	31	the	the	DET
taxlaw-2859	310	32	cincinnati	cincinnati	PROPN
taxlaw-2859	310	33	enquirer	enquirer	PROPN
taxlaw-2859	310	34	,	,	PUNCT
taxlaw-2859	310	35	may	may	AUX
taxlaw-2859	310	36	21	21	NUM
taxlaw-2859	310	37	,	,	PUNCT
taxlaw-2859	310	38	2001	2001	NUM
taxlaw-2859	310	39	,	,	PUNCT
taxlaw-2859	310	40	http://www.enquirer.com/editions/2000/05/21/loc_mapplethorpe_battle.html	http://www.enquirer.com/editions/2000/05/21/loc_mapplethorpe_battle.html	PROPN
taxlaw-2859	311	1	[	[	X
taxlaw-2859	311	2	perma.cc/zu86-eslk	perma.cc/zu86-eslk	X
taxlaw-2859	311	3	]	]	X
taxlaw-2859	311	4	.	.	PUNCT
taxlaw-2859	312	1	82	82	NUM
taxlaw-2859	312	2	columbia	columbia	PROPN
taxlaw-2859	312	3	journal	journal	PROPN
taxlaw-2859	312	4	of	of	ADP
taxlaw-2859	312	5	tax	tax	NOUN
taxlaw-2859	312	6	law	law	NOUN
taxlaw-2859	312	7	[	[	X
taxlaw-2859	312	8	vol.9:67	vol.9:67	PRON
taxlaw-2859	312	9	“	"	PUNCT
taxlaw-2859	312	10	museum	museum	NOUN
taxlaw-2859	312	11	quality	quality	NOUN
taxlaw-2859	312	12	gallery	gallery	PROPN
taxlaw-2859	312	13	show	show	NOUN
taxlaw-2859	312	14	”	"	PUNCT
taxlaw-2859	312	15	put	put	VERB
taxlaw-2859	312	16	on	on	ADP
taxlaw-2859	312	17	by	by	ADP
taxlaw-2859	312	18	the	the	DET
taxlaw-2859	312	19	gagosian	gagosian	ADJ
taxlaw-2859	312	20	gallery	gallery	NOUN
taxlaw-2859	312	21	in	in	ADP
taxlaw-2859	312	22	new	new	PROPN
taxlaw-2859	312	23	york	york	PROPN
taxlaw-2859	312	24	.	.	PUNCT
taxlaw-2859	313	1	72	72	NUM
taxlaw-2859	313	2	germano	germano	PROPN
taxlaw-2859	313	3	celant	celant	NOUN
taxlaw-2859	313	4	,	,	PUNCT
taxlaw-2859	313	5	a	a	DET
taxlaw-2859	313	6	well	well	ADV
taxlaw-2859	313	7	-	-	PUNCT
taxlaw-2859	313	8	known	know	VERB
taxlaw-2859	313	9	italian	italian	ADJ
taxlaw-2859	313	10	art	art	NOUN
taxlaw-2859	313	11	historian	historian	NOUN
taxlaw-2859	313	12	,	,	PUNCT
taxlaw-2859	313	13	curated	curate	VERB
taxlaw-2859	313	14	the	the	DET
taxlaw-2859	313	15	exhibit	exhibit	NOUN
taxlaw-2859	313	16	,	,	PUNCT
taxlaw-2859	313	17	and	and	CCONJ
taxlaw-2859	313	18	used	use	VERB
taxlaw-2859	313	19	the	the	DET
taxlaw-2859	313	20	works	work	NOUN
taxlaw-2859	313	21	of	of	ADP
taxlaw-2859	313	22	manzoni	manzoni	NOUN
taxlaw-2859	313	23	’s	’s	PART
taxlaw-2859	313	24	contemporaries	contemporary	NOUN
taxlaw-2859	313	25	in	in	ADP
taxlaw-2859	313	26	the	the	DET
taxlaw-2859	313	27	show	show	NOUN
taxlaw-2859	313	28	to	to	PART
taxlaw-2859	313	29	help	help	VERB
taxlaw-2859	313	30	illustrate	illustrate	VERB
taxlaw-2859	313	31	the	the	DET
taxlaw-2859	313	32	art	art	NOUN
taxlaw-2859	313	33	historical	historical	ADJ
taxlaw-2859	313	34	and	and	CCONJ
taxlaw-2859	313	35	political	political	ADJ
taxlaw-2859	313	36	context	context	NOUN
taxlaw-2859	313	37	of	of	ADP
taxlaw-2859	313	38	the	the	DET
taxlaw-2859	313	39	artist	artist	NOUN
taxlaw-2859	313	40	.	.	PUNCT
taxlaw-2859	314	1	while	while	SCONJ
taxlaw-2859	314	2	the	the	DET
taxlaw-2859	314	3	exhibition	exhibition	NOUN
taxlaw-2859	314	4	ostensibly	ostensibly	ADV
taxlaw-2859	314	5	was	be	AUX
taxlaw-2859	314	6	meant	mean	VERB
taxlaw-2859	314	7	to	to	PART
taxlaw-2859	314	8	be	be	AUX
taxlaw-2859	314	9	didactic	didactic	ADJ
taxlaw-2859	314	10	,	,	PUNCT
taxlaw-2859	314	11	like	like	ADP
taxlaw-2859	314	12	that	that	PRON
taxlaw-2859	314	13	of	of	ADP
taxlaw-2859	314	14	any	any	DET
taxlaw-2859	314	15	museum	museum	NOUN
taxlaw-2859	314	16	show	show	NOUN
taxlaw-2859	314	17	,	,	PUNCT
taxlaw-2859	314	18	the	the	DET
taxlaw-2859	314	19	exhibition	exhibition	NOUN
taxlaw-2859	314	20	ultimately	ultimately	ADV
taxlaw-2859	314	21	was	be	AUX
taxlaw-2859	314	22	about	about	ADP
taxlaw-2859	314	23	the	the	DET
taxlaw-2859	314	24	sale	sale	NOUN
taxlaw-2859	314	25	of	of	ADP
taxlaw-2859	314	26	art	art	NOUN
taxlaw-2859	314	27	–	–	PUNCT
taxlaw-2859	314	28	even	even	ADV
taxlaw-2859	314	29	if	if	SCONJ
taxlaw-2859	314	30	only	only	ADV
taxlaw-2859	314	31	one	one	NUM
taxlaw-2859	314	32	or	or	CCONJ
taxlaw-2859	314	33	two	two	NUM
taxlaw-2859	314	34	lone	lone	ADJ
taxlaw-2859	314	35	pieces	piece	NOUN
taxlaw-2859	314	36	were	be	AUX
taxlaw-2859	314	37	for	for	ADP
taxlaw-2859	314	38	sale	sale	NOUN
taxlaw-2859	314	39	among	among	ADP
taxlaw-2859	314	40	the	the	DET
taxlaw-2859	314	41	many	many	ADJ
taxlaw-2859	314	42	exhibited	exhibit	VERB
taxlaw-2859	314	43	.	.	PUNCT
taxlaw-2859	315	1	this	this	DET
taxlaw-2859	315	2	wide	wide	ADJ
taxlaw-2859	315	3	sweeping	sweeping	NOUN
taxlaw-2859	315	4	and	and	CCONJ
taxlaw-2859	315	5	well	well	ADV
taxlaw-2859	315	6	researched	research	VERB
taxlaw-2859	315	7	“	"	PUNCT
taxlaw-2859	315	8	museum	museum	NOUN
taxlaw-2859	315	9	quality	quality	NOUN
taxlaw-2859	315	10	gallery	gallery	PROPN
taxlaw-2859	315	11	show	show	NOUN
taxlaw-2859	315	12	”	"	PUNCT
taxlaw-2859	315	13	is	be	AUX
taxlaw-2859	315	14	not	not	PART
taxlaw-2859	315	15	unique	unique	ADJ
taxlaw-2859	315	16	,	,	PUNCT
taxlaw-2859	315	17	and	and	CCONJ
taxlaw-2859	315	18	increasingly	increasingly	ADV
taxlaw-2859	315	19	galleries	gallery	NOUN
taxlaw-2859	315	20	stage	stage	VERB
taxlaw-2859	315	21	similar	similar	ADJ
taxlaw-2859	315	22	exhibitions	exhibition	NOUN
taxlaw-2859	315	23	.	.	PUNCT
taxlaw-2859	316	1	73	73	NUM
taxlaw-2859	316	2	a	a	DET
taxlaw-2859	316	3	more	more	ADV
taxlaw-2859	316	4	recent	recent	ADJ
taxlaw-2859	316	5	example	example	NOUN
taxlaw-2859	316	6	is	be	AUX
taxlaw-2859	316	7	yayoi	yayoi	PROPN
taxlaw-2859	316	8	kusama	kusama	PROPN
taxlaw-2859	316	9	’s	’s	PROPN
taxlaw-2859	316	10	museum	museum	PROPN
taxlaw-2859	316	11	quality	quality	PROPN
taxlaw-2859	316	12	gallery	gallery	PROPN
taxlaw-2859	316	13	show	show	VERB
taxlaw-2859	316	14	“	"	PUNCT
taxlaw-2859	316	15	i	i	PRON
taxlaw-2859	316	16	who	who	PRON
taxlaw-2859	316	17	have	have	AUX
taxlaw-2859	316	18	arrived	arrive	VERB
taxlaw-2859	316	19	in	in	ADP
taxlaw-2859	316	20	heaven	heaven	PROPN
taxlaw-2859	316	21	”	"	PUNCT
taxlaw-2859	316	22	at	at	ADP
taxlaw-2859	316	23	david	david	PROPN
taxlaw-2859	316	24	zwirner	zwirner	PROPN
taxlaw-2859	316	25	gallery	gallery	PROPN
taxlaw-2859	316	26	in	in	ADP
taxlaw-2859	316	27	new	new	PROPN
taxlaw-2859	316	28	york	york	PROPN
taxlaw-2859	316	29	city	city	PROPN
taxlaw-2859	316	30	,	,	PUNCT
taxlaw-2859	316	31	which	which	PRON
taxlaw-2859	316	32	was	be	AUX
taxlaw-2859	316	33	compared	compare	VERB
taxlaw-2859	316	34	to	to	ADP
taxlaw-2859	316	35	both	both	DET
taxlaw-2859	316	36	fireflies	firefly	NOUN
taxlaw-2859	316	37	on	on	ADP
taxlaw-2859	316	38	the	the	DET
taxlaw-2859	316	39	water	water	NOUN
taxlaw-2859	316	40	(	(	PUNCT
taxlaw-2859	316	41	2002	2002	NUM
taxlaw-2859	316	42	)	)	PUNCT
taxlaw-2859	316	43	,	,	PUNCT
taxlaw-2859	316	44	an	an	DET
taxlaw-2859	316	45	artwork	artwork	NOUN
taxlaw-2859	316	46	that	that	PRON
taxlaw-2859	316	47	she	she	PRON
taxlaw-2859	316	48	exhibited	exhibit	VERB
taxlaw-2859	316	49	at	at	ADP
taxlaw-2859	316	50	the	the	DET
taxlaw-2859	316	51	whitney	whitney	PROPN
taxlaw-2859	316	52	american	american	PROPN
taxlaw-2859	316	53	museum	museum	PROPN
taxlaw-2859	316	54	of	of	ADP
taxlaw-2859	316	55	art	art	NOUN
taxlaw-2859	316	56	,	,	PUNCT
taxlaw-2859	316	57	as	as	ADV
taxlaw-2859	316	58	well	well	ADV
taxlaw-2859	316	59	as	as	ADP
taxlaw-2859	316	60	rain	rain	NOUN
taxlaw-2859	316	61	room	room	NOUN
taxlaw-2859	316	62	(	(	PUNCT
taxlaw-2859	316	63	2012	2012	NUM
taxlaw-2859	316	64	)	)	PUNCT
taxlaw-2859	316	65	,	,	PUNCT
taxlaw-2859	316	66	an	an	DET
taxlaw-2859	316	67	artwork	artwork	NOUN
taxlaw-2859	316	68	created	create	VERB
taxlaw-2859	316	69	by	by	ADP
taxlaw-2859	316	70	art	art	NOUN
taxlaw-2859	316	71	collective	collective	ADJ
taxlaw-2859	316	72	random	random	ADJ
taxlaw-2859	316	73	international	international	NOUN
taxlaw-2859	316	74	that	that	PRON
taxlaw-2859	316	75	appeared	appear	VERB
taxlaw-2859	316	76	at	at	ADP
taxlaw-2859	316	77	moma	moma	PROPN
taxlaw-2859	316	78	around	around	ADP
taxlaw-2859	316	79	the	the	DET
taxlaw-2859	316	80	same	same	ADJ
taxlaw-2859	316	81	time.74	time.74	NOUN
taxlaw-2859	316	82	in	in	ADP
taxlaw-2859	316	83	addition	addition	NOUN
taxlaw-2859	316	84	,	,	PUNCT
taxlaw-2859	316	85	a	a	DET
taxlaw-2859	316	86	new	new	ADJ
taxlaw-2859	316	87	crop	crop	NOUN
taxlaw-2859	316	88	of	of	ADP
taxlaw-2859	316	89	nonprofit	nonprofit	ADJ
taxlaw-2859	316	90	private	private	ADJ
taxlaw-2859	316	91	art	art	NOUN
taxlaw-2859	316	92	museums	museum	NOUN
taxlaw-2859	316	93	that	that	PRON
taxlaw-2859	316	94	have	have	AUX
taxlaw-2859	316	95	been	be	AUX
taxlaw-2859	316	96	established	establish	VERB
taxlaw-2859	316	97	by	by	ADP
taxlaw-2859	316	98	private	private	ADJ
taxlaw-2859	316	99	collectors	collector	NOUN
taxlaw-2859	316	100	have	have	AUX
taxlaw-2859	316	101	also	also	ADV
taxlaw-2859	316	102	recently	recently	ADV
taxlaw-2859	316	103	entered	enter	VERB
taxlaw-2859	316	104	the	the	DET
taxlaw-2859	316	105	art	art	NOUN
taxlaw-2859	316	106	exhibition	exhibition	NOUN
taxlaw-2859	316	107	scene.75	scene.75	NOUN
taxlaw-2859	316	108	facing	face	VERB
taxlaw-2859	316	109	increased	increase	VERB
taxlaw-2859	316	110	competition	competition	NOUN
taxlaw-2859	316	111	for	for	ADP
taxlaw-2859	316	112	art	art	NOUN
taxlaw-2859	316	113	audiences	audience	NOUN
taxlaw-2859	316	114	from	from	ADP
taxlaw-2859	316	115	galleries	gallery	NOUN
taxlaw-2859	316	116	,	,	PUNCT
taxlaw-2859	316	117	private	private	ADJ
taxlaw-2859	316	118	art	art	NOUN
taxlaw-2859	316	119	museums	museum	NOUN
taxlaw-2859	316	120	and	and	CCONJ
taxlaw-2859	316	121	other	other	ADJ
taxlaw-2859	316	122	forms	form	NOUN
taxlaw-2859	316	123	of	of	ADP
taxlaw-2859	316	124	cultural	cultural	ADJ
taxlaw-2859	316	125	entertainment	entertainment	NOUN
taxlaw-2859	316	126	,	,	PUNCT
taxlaw-2859	316	127	attendance	attendance	NOUN
taxlaw-2859	316	128	and	and	CCONJ
taxlaw-2859	316	129	revenues	revenue	NOUN
taxlaw-2859	316	130	at	at	ADP
taxlaw-2859	316	131	nonprofit	nonprofit	ADJ
taxlaw-2859	316	132	public	public	ADJ
taxlaw-2859	316	133	art	art	NOUN
taxlaw-2859	316	134	museums	museum	NOUN
taxlaw-2859	316	135	are	be	AUX
taxlaw-2859	316	136	down	down	ADV
taxlaw-2859	316	137	,	,	PUNCT
taxlaw-2859	316	138	even	even	ADV
taxlaw-2859	316	139	as	as	SCONJ
taxlaw-2859	316	140	their	their	PRON
taxlaw-2859	316	141	admission	admission	NOUN
taxlaw-2859	316	142	fees	fee	NOUN
taxlaw-2859	316	143	remain	remain	VERB
taxlaw-2859	316	144	some	some	PRON
taxlaw-2859	316	145	of	of	ADP
taxlaw-2859	316	146	the	the	DET
taxlaw-2859	316	147	lowest	low	ADJ
taxlaw-2859	316	148	among	among	ADP
taxlaw-2859	316	149	all	all	DET
taxlaw-2859	316	150	kinds	kind	NOUN
taxlaw-2859	316	151	of	of	ADP
taxlaw-2859	316	152	museums	museum	NOUN
taxlaw-2859	316	153	.	.	PUNCT
taxlaw-2859	317	1	iii	iii	X
taxlaw-2859	317	2	.	.	PUNCT
taxlaw-2859	317	3	regulatory	regulatory	ADJ
taxlaw-2859	317	4	framework	framework	NOUN
taxlaw-2859	317	5	all	all	PRON
taxlaw-2859	317	6	of	of	ADP
taxlaw-2859	317	7	the	the	DET
taxlaw-2859	317	8	foregoing	forego	VERB
taxlaw-2859	317	9	art	art	NOUN
taxlaw-2859	317	10	market	market	NOUN
taxlaw-2859	317	11	factors	factor	NOUN
taxlaw-2859	317	12	contribute	contribute	VERB
taxlaw-2859	317	13	to	to	ADP
taxlaw-2859	317	14	museums	museum	NOUN
taxlaw-2859	317	15	’	'	PUNCT
taxlaw-2859	317	16	identity	identity	NOUN
taxlaw-2859	317	17	crisis76	crisis76	NOUN
taxlaw-2859	317	18	and	and	CCONJ
taxlaw-2859	317	19	precarious	precarious	ADJ
taxlaw-2859	317	20	financial	financial	ADJ
taxlaw-2859	317	21	position	position	NOUN
taxlaw-2859	317	22	,	,	PUNCT
taxlaw-2859	317	23	and	and	CCONJ
taxlaw-2859	317	24	their	their	PRON
taxlaw-2859	317	25	acceptance	acceptance	NOUN
taxlaw-2859	317	26	of	of	ADP
taxlaw-2859	317	27	crayola	crayola	PROPN
taxlaw-2859	317	28	gallery	gallery	PROPN
taxlaw-2859	317	29	sponsorship	sponsorship	NOUN
taxlaw-2859	317	30	is	be	AUX
taxlaw-2859	317	31	therefore	therefore	ADV
taxlaw-2859	317	32	predictable	predictable	ADJ
taxlaw-2859	317	33	.	.	PUNCT
taxlaw-2859	318	1	the	the	DET
taxlaw-2859	318	2	question	question	NOUN
taxlaw-2859	318	3	is	be	AUX
taxlaw-2859	318	4	whether	whether	SCONJ
taxlaw-2859	318	5	such	such	ADJ
taxlaw-2859	318	6	reliance	reliance	NOUN
taxlaw-2859	318	7	is	be	AUX
taxlaw-2859	318	8	or	or	CCONJ
taxlaw-2859	318	9	should	should	AUX
taxlaw-2859	318	10	be	be	AUX
taxlaw-2859	318	11	permissible	permissible	ADJ
taxlaw-2859	318	12	in	in	ADP
taxlaw-2859	318	13	light	light	NOUN
taxlaw-2859	318	14	of	of	ADP
taxlaw-2859	318	15	current	current	ADJ
taxlaw-2859	318	16	rules	rule	NOUN
taxlaw-2859	318	17	on	on	ADP
taxlaw-2859	318	18	the	the	DET
taxlaw-2859	318	19	commercial	commercial	ADJ
taxlaw-2859	318	20	and	and	CCONJ
taxlaw-2859	318	21	noncommercial	noncommercial	ADJ
taxlaw-2859	318	22	exhibition	exhibition	NOUN
taxlaw-2859	318	23	of	of	ADP
taxlaw-2859	318	24	art	art	NOUN
taxlaw-2859	318	25	.	.	PUNCT
taxlaw-2859	319	1	a.	a.	PROPN
taxlaw-2859	319	2	federal	federal	PROPN
taxlaw-2859	319	3	tax	tax	NOUN
taxlaw-2859	319	4	exemption	exemption	NOUN
taxlaw-2859	319	5	under	under	ADP
taxlaw-2859	319	6	the	the	DET
taxlaw-2859	319	7	internal	internal	ADJ
taxlaw-2859	319	8	revenue	revenue	NOUN
taxlaw-2859	319	9	code	code	PROPN
taxlaw-2859	319	10	’s	’s	PART
taxlaw-2859	319	11	operational	operational	ADJ
taxlaw-2859	319	12	and	and	CCONJ
taxlaw-2859	319	13	other	other	ADJ
taxlaw-2859	319	14	tests	test	NOUN
taxlaw-2859	319	15	the	the	DET
taxlaw-2859	319	16	internal	internal	ADJ
taxlaw-2859	319	17	revenue	revenue	NOUN
taxlaw-2859	319	18	code	code	NOUN
taxlaw-2859	319	19	exempts	exempt	VERB
taxlaw-2859	319	20	organizations	organization	NOUN
taxlaw-2859	319	21	from	from	ADP
taxlaw-2859	319	22	federal	federal	ADJ
taxlaw-2859	319	23	income	income	NOUN
taxlaw-2859	319	24	tax	tax	NOUN
taxlaw-2859	319	25	under	under	ADP
taxlaw-2859	319	26	section	section	NOUN
taxlaw-2859	319	27	501(a	501(a	PROPN
taxlaw-2859	319	28	)	)	PUNCT
taxlaw-2859	319	29	if	if	SCONJ
taxlaw-2859	319	30	they	they	PRON
taxlaw-2859	319	31	meet	meet	VERB
taxlaw-2859	319	32	the	the	DET
taxlaw-2859	319	33	requirements	requirement	NOUN
taxlaw-2859	319	34	of	of	ADP
taxlaw-2859	319	35	section	section	NOUN
taxlaw-2859	319	36	501(c	501(c	PROPN
taxlaw-2859	319	37	)	)	PUNCT
taxlaw-2859	319	38	or	or	CCONJ
taxlaw-2859	319	39	(	(	PUNCT
taxlaw-2859	319	40	d	d	NOUN
taxlaw-2859	319	41	)	)	PUNCT
taxlaw-2859	319	42	.	.	PUNCT
taxlaw-2859	320	1	section	section	NOUN
taxlaw-2859	320	2	501(c)(3	501(c)(3	NOUN
taxlaw-2859	320	3	)	)	PUNCT
taxlaw-2859	320	4	includes	include	VERB
taxlaw-2859	320	5	,	,	PUNCT
taxlaw-2859	320	6	among	among	ADP
taxlaw-2859	320	7	others	other	NOUN
taxlaw-2859	320	8	,	,	PUNCT
taxlaw-2859	320	9	entities	entitie	VERB
taxlaw-2859	320	10	the	the	DET
taxlaw-2859	320	11	conduct	conduct	NOUN
taxlaw-2859	320	12	of	of	ADP
taxlaw-2859	320	13	which	which	PRON
taxlaw-2859	320	14	is	be	AUX
taxlaw-2859	320	15	charitable	charitable	ADJ
taxlaw-2859	320	16	or	or	CCONJ
taxlaw-2859	320	17	educational	educational	ADJ
taxlaw-2859	320	18	purposes	purpose	NOUN
taxlaw-2859	320	19	.	.	PUNCT
taxlaw-2859	321	1	federal	federal	ADJ
taxlaw-2859	321	2	tax	tax	NOUN
taxlaw-2859	321	3	law	law	NOUN
taxlaw-2859	321	4	recognizes	recognize	VERB
taxlaw-2859	321	5	“	"	PUNCT
taxlaw-2859	321	6	promotion	promotion	NOUN
taxlaw-2859	321	7	of	of	ADP
taxlaw-2859	321	8	the	the	DET
taxlaw-2859	321	9	arts	art	NOUN
taxlaw-2859	321	10	”	"	PUNCT
taxlaw-2859	321	11	as	as	ADP
taxlaw-2859	321	12	an	an	DET
taxlaw-2859	321	13	exempt	exempt	ADJ
taxlaw-2859	321	14	charitable	charitable	ADJ
taxlaw-2859	321	15	or	or	CCONJ
taxlaw-2859	321	16	educational	educational	ADJ
taxlaw-2859	321	17	purpose	purpose	NOUN
taxlaw-2859	321	18	,	,	PUNCT
taxlaw-2859	321	19	but	but	CCONJ
taxlaw-2859	321	20	any	any	DET
taxlaw-2859	321	21	organization	organization	NOUN
taxlaw-2859	321	22	that	that	PRON
taxlaw-2859	321	23	exhibits	exhibit	VERB
taxlaw-2859	321	24	art	art	NOUN
taxlaw-2859	321	25	must	must	AUX
taxlaw-2859	321	26	still	still	ADV
taxlaw-2859	321	27	apply	apply	VERB
taxlaw-2859	321	28	to	to	ADP
taxlaw-2859	321	29	the	the	DET
taxlaw-2859	321	30	internal	internal	ADJ
taxlaw-2859	321	31	revenue	revenue	NOUN
taxlaw-2859	321	32	service	service	NOUN
taxlaw-2859	321	33	(	(	PUNCT
taxlaw-2859	321	34	irs	irs	PROPN
taxlaw-2859	321	35	)	)	PUNCT
taxlaw-2859	321	36	for	for	ADP
taxlaw-2859	321	37	exemption	exemption	NOUN
taxlaw-2859	321	38	from	from	ADP
taxlaw-2859	321	39	taxation	taxation	NOUN
taxlaw-2859	321	40	.	.	PUNCT
taxlaw-2859	322	1	if	if	SCONJ
taxlaw-2859	322	2	successful	successful	ADJ
taxlaw-2859	322	3	,	,	PUNCT
taxlaw-2859	322	4	the	the	DET
taxlaw-2859	322	5	irs	irs	PROPN
taxlaw-2859	322	6	will	will	AUX
taxlaw-2859	322	7	72	72	NUM
taxlaw-2859	322	8	howard	howard	PROPN
taxlaw-2859	322	9	halle	halle	PROPN
taxlaw-2859	322	10	,	,	PUNCT
taxlaw-2859	322	11	piero	piero	PROPN
taxlaw-2859	322	12	manzoni	manzoni	PROPN
taxlaw-2859	322	13	,	,	PUNCT
taxlaw-2859	322	14	“	"	PUNCT
taxlaw-2859	322	15	a	a	DET
taxlaw-2859	322	16	retrospective	retrospective	ADJ
taxlaw-2859	322	17	”	"	PUNCT
taxlaw-2859	322	18	|	|	ADV
taxlaw-2859	322	19	art	art	NOUN
taxlaw-2859	322	20	|	|	NOUN
taxlaw-2859	322	21	reviews	review	NOUN
taxlaw-2859	322	22	,	,	PUNCT
taxlaw-2859	322	23	guides	guide	NOUN
taxlaw-2859	322	24	,	,	PUNCT
taxlaw-2859	322	25	things	thing	NOUN
taxlaw-2859	322	26	to	to	PART
taxlaw-2859	322	27	do	do	VERB
taxlaw-2859	322	28	,	,	PUNCT
taxlaw-2859	322	29	film	film	VERB
taxlaw-2859	322	30	time	time	NOUN
taxlaw-2859	322	31	out	out	ADP
taxlaw-2859	322	32	new	new	PROPN
taxlaw-2859	322	33	york	york	PROPN
taxlaw-2859	322	34	(	(	PUNCT
taxlaw-2859	322	35	2009	2009	NUM
taxlaw-2859	322	36	)	)	PUNCT
taxlaw-2859	322	37	,	,	PUNCT
taxlaw-2859	322	38	http://www.timeout.com/newyork/art/piero-manzoni-a-retrospective	http://www.timeout.com/newyork/art/piero-manzoni-a-retrospective	X
taxlaw-2859	323	1	[	[	X
taxlaw-2859	323	2	perma.cc/5cpz-392	perma.cc/5cpz-392	X
taxlaw-2859	323	3	t	t	X
taxlaw-2859	323	4	]	]	PUNCT
taxlaw-2859	323	5	.	.	PUNCT
taxlaw-2859	324	1	73	73	NUM
taxlaw-2859	324	2	hilarie	hilarie	ADJ
taxlaw-2859	324	3	m.	m.	NOUN
taxlaw-2859	324	4	sheets	sheet	NOUN
taxlaw-2859	324	5	,	,	PUNCT
taxlaw-2859	324	6	female	female	ADJ
taxlaw-2859	324	7	artists	artist	NOUN
taxlaw-2859	324	8	are	be	AUX
taxlaw-2859	324	9	(	(	PUNCT
taxlaw-2859	324	10	finally	finally	ADV
taxlaw-2859	324	11	)	)	PUNCT
taxlaw-2859	324	12	getting	get	VERB
taxlaw-2859	324	13	their	their	PRON
taxlaw-2859	324	14	turn	turn	NOUN
taxlaw-2859	324	15	,	,	PUNCT
taxlaw-2859	324	16	n.	n.	PROPN
taxlaw-2859	324	17	y.	y.	PROPN
taxlaw-2859	324	18	times	times	PROPN
taxlaw-2859	324	19	(	(	PUNCT
taxlaw-2859	324	20	mar	mar	PROPN
taxlaw-2859	324	21	.	.	PROPN
taxlaw-2859	324	22	29	29	NUM
taxlaw-2859	324	23	,	,	PUNCT
taxlaw-2859	324	24	2016	2016	NUM
taxlaw-2859	324	25	)	)	PUNCT
taxlaw-2859	324	26	,	,	PUNCT
taxlaw-2859	324	27	http://www.nytimes.com/2016/04/03/arts/design/the-resurgence-of-women-only-art-shows.html	http://www.nytimes.com/2016/04/03/arts/design/the-resurgence-of-women-only-art-shows.html	PROPN
taxlaw-2859	324	28	[	[	X
taxlaw-2859	324	29	perma.cc/ycb3-kcfq	perma.cc/ycb3-kcfq	X
taxlaw-2859	324	30	]	]	X
taxlaw-2859	324	31	.	.	PUNCT
taxlaw-2859	325	1	74	74	NUM
taxlaw-2859	325	2	william	william	PROPN
taxlaw-2859	325	3	grimes	grimes	PROPN
taxlaw-2859	325	4	,	,	PUNCT
taxlaw-2859	325	5	yayoi	yayoi	PROPN
taxlaw-2859	325	6	kusama	kusama	PROPN
taxlaw-2859	325	7	’s	’s	PART
taxlaw-2859	325	8	“	"	PUNCT
taxlaw-2859	325	9	mirrored	mirrored	ADJ
taxlaw-2859	325	10	room	room	NOUN
taxlaw-2859	325	11	”	"	PUNCT
taxlaw-2859	325	12	at	at	ADP
taxlaw-2859	325	13	david	david	PROPN
taxlaw-2859	325	14	zwirner	zwirner	PROPN
taxlaw-2859	325	15	gallery	gallery	PROPN
taxlaw-2859	325	16	,	,	PUNCT
taxlaw-2859	325	17	n.	n.	PROPN
taxlaw-2859	325	18	y.	y.	PROPN
taxlaw-2859	325	19	times	times	PROPN
taxlaw-2859	325	20	(	(	PUNCT
taxlaw-2859	325	21	dec	dec	PROPN
taxlaw-2859	325	22	.	.	PROPN
taxlaw-2859	325	23	1	1	NUM
taxlaw-2859	325	24	,	,	PUNCT
taxlaw-2859	325	25	2013	2013	NUM
taxlaw-2859	325	26	)	)	PUNCT
taxlaw-2859	325	27	,	,	PUNCT
taxlaw-2859	325	28	http://www.nytimes.com/2013/12/02/arts/design/yayoi-kusamas-mirrored-room-at-davidzwirner-gallery.html	http://www.nytimes.com/2013/12/02/arts/design/yayoi-kusamas-mirrored-room-at-davidzwirner-gallery.html	PRON
taxlaw-2859	325	29	[	[	X
taxlaw-2859	325	30	perma.cc/9q8j-46m2	perma.cc/9q8j-46m2	NOUN
taxlaw-2859	325	31	]	]	PUNCT
taxlaw-2859	325	32	.	.	PUNCT
taxlaw-2859	326	1	75	75	NUM
taxlaw-2859	326	2	nizan	nizan	NOUN
taxlaw-2859	326	3	cohen	cohen	PROPN
taxlaw-2859	326	4	art	art	NOUN
taxlaw-2859	326	5	collectors	collector	NOUN
taxlaw-2859	326	6	gain	gain	VERB
taxlaw-2859	326	7	tax	tax	NOUN
taxlaw-2859	326	8	benefits	benefit	NOUN
taxlaw-2859	326	9	from	from	ADP
taxlaw-2859	326	10	private	private	ADJ
taxlaw-2859	326	11	museums	museum	NOUN
taxlaw-2859	326	12	,	,	PUNCT
taxlaw-2859	326	13	n.	n.	PROPN
taxlaw-2859	326	14	y.	y.	PROPN
taxlaw-2859	326	15	times	times	PROPN
taxlaw-2859	326	16	(	(	PUNCT
taxlaw-2859	326	17	jan	jan	PROPN
taxlaw-2859	326	18	.	.	PROPN
taxlaw-2859	326	19	10	10	NUM
taxlaw-2859	326	20	,	,	PUNCT
taxlaw-2859	326	21	2015	2015	NUM
taxlaw-2859	326	22	)	)	PUNCT
taxlaw-2859	326	23	,	,	PUNCT
taxlaw-2859	326	24	http://www.nytimes.com/2015/01/11/business/art-collectors-gain-tax-benefits-from-privatemuseums.html	http://www.nytimes.com/2015/01/11/business/art-collectors-gain-tax-benefits-from-privatemuseums.html	PROPN
taxlaw-2859	327	1	[	[	X
taxlaw-2859	327	2	perma.cc/kne9-6ghd	perma.cc/kne9-6ghd	PROPN
taxlaw-2859	327	3	]	]	X
taxlaw-2859	327	4	;	;	PUNCT
taxlaw-2859	327	5	nizan	nizan	NOUN
taxlaw-2859	327	6	shaked	shake	VERB
taxlaw-2859	327	7	,	,	PUNCT
taxlaw-2859	327	8	something	something	PRON
taxlaw-2859	327	9	out	out	ADP
taxlaw-2859	327	10	of	of	ADP
taxlaw-2859	327	11	nothing	nothing	PRON
taxlaw-2859	327	12	:	:	PUNCT
taxlaw-2859	327	13	marcia	marcia	PROPN
taxlaw-2859	327	14	tucker	tucker	PROPN
taxlaw-2859	327	15	,	,	PUNCT
taxlaw-2859	327	16	jeffrey	jeffrey	PROPN
taxlaw-2859	327	17	deitch	deitch	PROPN
taxlaw-2859	327	18	and	and	CCONJ
taxlaw-2859	327	19	the	the	DET
taxlaw-2859	327	20	deregulation	deregulation	NOUN
taxlaw-2859	327	21	of	of	ADP
taxlaw-2859	327	22	the	the	DET
taxlaw-2859	327	23	contemporarymuseum	contemporarymuseum	NOUN
taxlaw-2859	327	24	model	model	NOUN
taxlaw-2859	327	25	,	,	PUNCT
taxlaw-2859	327	26	art	art	NOUN
taxlaw-2859	327	27	&	&	CCONJ
taxlaw-2859	327	28	educ	educ	PROPN
taxlaw-2859	327	29	.	.	PUNCT
taxlaw-2859	327	30	,	,	PUNCT
taxlaw-2859	327	31	http://www.artandeducation.net/paper/somethingoutofnothingmarciatuckerjeffreydeitchandthederegulationoft	http://www.artandeducation.net/paper/somethingoutofnothingmarciatuckerjeffreydeitchandthederegulationoft	PROPN
taxlaw-2859	327	32	hecontemporarymuseummodel/	hecontemporarymuseummodel/	NUM
taxlaw-2859	327	33	[	[	X
taxlaw-2859	327	34	perma.cc/qp53-87nr	perma.cc/qp53-87nr	X
taxlaw-2859	327	35	]	]	X
taxlaw-2859	327	36	(	(	PUNCT
taxlaw-2859	327	37	describing	describe	VERB
taxlaw-2859	327	38	trend	trend	NOUN
taxlaw-2859	327	39	of	of	ADP
taxlaw-2859	327	40	private	private	ADJ
taxlaw-2859	327	41	individuals	individual	NOUN
taxlaw-2859	327	42	establishing	establish	VERB
taxlaw-2859	327	43	museums	museum	NOUN
taxlaw-2859	327	44	)	)	PUNCT
taxlaw-2859	327	45	.	.	PUNCT
taxlaw-2859	328	1	76	76	NUM
taxlaw-2859	328	2	proch	proch	PROPN
taxlaw-2859	328	3	&	&	CCONJ
taxlaw-2859	328	4	spirito	spirito	PROPN
taxlaw-2859	328	5	,	,	PUNCT
taxlaw-2859	328	6	supra	supra	PROPN
taxlaw-2859	328	7	note	note	NOUN
taxlaw-2859	328	8	48	48	NUM
taxlaw-2859	328	9	.	.	NOUN
taxlaw-2859	328	10	2017	2017	NUM
taxlaw-2859	328	11	]	]	PUNCT
taxlaw-2859	328	12	gallery	gallery	NOUN
taxlaw-2859	328	13	-	-	PUNCT
taxlaw-2859	328	14	supported	support	VERB
taxlaw-2859	328	15	art	art	NOUN
taxlaw-2859	328	16	exhibitions	exhibition	NOUN
taxlaw-2859	328	17	83	83	NUM
taxlaw-2859	328	18	recognize	recognize	VERB
taxlaw-2859	328	19	the	the	DET
taxlaw-2859	328	20	art	art	NOUN
taxlaw-2859	328	21	organization	organization	NOUN
taxlaw-2859	328	22	’s	’s	PART
taxlaw-2859	328	23	exemption	exemption	NOUN
taxlaw-2859	328	24	pursuant	pursuant	NOUN
taxlaw-2859	328	25	to	to	ADP
taxlaw-2859	328	26	a	a	DET
taxlaw-2859	328	27	determination	determination	NOUN
taxlaw-2859	328	28	letter	letter	NOUN
taxlaw-2859	328	29	,	,	PUNCT
taxlaw-2859	328	30	and	and	CCONJ
taxlaw-2859	328	31	thereafter	thereafter	ADV
taxlaw-2859	328	32	it	it	PRON
taxlaw-2859	328	33	may	may	AUX
taxlaw-2859	328	34	pursue	pursue	VERB
taxlaw-2859	328	35	,	,	PUNCT
taxlaw-2859	328	36	tax	tax	NOUN
taxlaw-2859	328	37	-	-	PUNCT
taxlaw-2859	328	38	free	free	ADJ
taxlaw-2859	328	39	,	,	PUNCT
taxlaw-2859	328	40	activities	activity	NOUN
taxlaw-2859	328	41	that	that	PRON
taxlaw-2859	328	42	are	be	AUX
taxlaw-2859	328	43	in	in	ADP
taxlaw-2859	328	44	furtherance	furtherance	NOUN
taxlaw-2859	328	45	of	of	ADP
taxlaw-2859	328	46	its	its	PRON
taxlaw-2859	328	47	exempt	exempt	ADJ
taxlaw-2859	328	48	purpose	purpose	NOUN
taxlaw-2859	328	49	.	.	PUNCT
taxlaw-2859	329	1	in	in	ADP
taxlaw-2859	329	2	order	order	NOUN
taxlaw-2859	329	3	to	to	PART
taxlaw-2859	329	4	receive	receive	VERB
taxlaw-2859	329	5	and	and	CCONJ
taxlaw-2859	329	6	maintain	maintain	VERB
taxlaw-2859	329	7	tax	tax	NOUN
taxlaw-2859	329	8	-	-	PUNCT
taxlaw-2859	329	9	exempt	exempt	ADJ
taxlaw-2859	329	10	treatment	treatment	NOUN
taxlaw-2859	329	11	under	under	ADP
taxlaw-2859	329	12	section	section	NOUN
taxlaw-2859	329	13	501(c)(3	501(c)(3	NOUN
taxlaw-2859	329	14	)	)	PUNCT
taxlaw-2859	329	15	of	of	ADP
taxlaw-2859	329	16	the	the	DET
taxlaw-2859	329	17	internal	internal	ADJ
taxlaw-2859	329	18	revenue	revenue	NOUN
taxlaw-2859	329	19	code	code	NOUN
taxlaw-2859	329	20	,	,	PUNCT
taxlaw-2859	329	21	an	an	DET
taxlaw-2859	329	22	organization	organization	NOUN
taxlaw-2859	329	23	must	must	AUX
taxlaw-2859	329	24	be	be	AUX
taxlaw-2859	329	25	organized	organize	VERB
taxlaw-2859	329	26	and	and	CCONJ
taxlaw-2859	329	27	operated	operate	VERB
taxlaw-2859	329	28	“	"	PUNCT
taxlaw-2859	329	29	exclusively	exclusively	ADV
taxlaw-2859	329	30	”	"	PUNCT
taxlaw-2859	329	31	77	77	NUM
taxlaw-2859	329	32	for	for	ADP
taxlaw-2859	329	33	one	one	NUM
taxlaw-2859	329	34	or	or	CCONJ
taxlaw-2859	329	35	more	more	ADV
taxlaw-2859	329	36	exempt	exempt	ADJ
taxlaw-2859	329	37	purposes.78	purposes.78	NOUN
taxlaw-2859	329	38	with	with	ADP
taxlaw-2859	329	39	respect	respect	NOUN
taxlaw-2859	329	40	to	to	ADP
taxlaw-2859	329	41	exempt	exempt	ADJ
taxlaw-2859	329	42	purpose	purpose	NOUN
taxlaw-2859	329	43	,	,	PUNCT
taxlaw-2859	329	44	activities	activity	NOUN
taxlaw-2859	329	45	conducted	conduct	VERB
taxlaw-2859	329	46	for	for	ADP
taxlaw-2859	329	47	cultural	cultural	ADJ
taxlaw-2859	329	48	and	and	CCONJ
taxlaw-2859	329	49	artistic	artistic	ADJ
taxlaw-2859	329	50	purposes	purpose	NOUN
taxlaw-2859	329	51	can	can	AUX
taxlaw-2859	329	52	qualify	qualify	VERB
taxlaw-2859	329	53	as	as	ADP
taxlaw-2859	329	54	exempt	exempt	ADJ
taxlaw-2859	329	55	.	.	PUNCT
taxlaw-2859	330	1	79	79	NUM
taxlaw-2859	330	2	specifically	specifically	ADV
taxlaw-2859	330	3	,	,	PUNCT
taxlaw-2859	330	4	exhibition	exhibition	NOUN
taxlaw-2859	330	5	of	of	ADP
taxlaw-2859	330	6	art,80	art,80	NOUN
taxlaw-2859	330	7	and	and	CCONJ
taxlaw-2859	330	8	promotion	promotion	NOUN
taxlaw-2859	330	9	of	of	ADP
taxlaw-2859	330	10	the	the	DET
taxlaw-2859	330	11	arts	art	NOUN
taxlaw-2859	330	12	generally	generally	ADV
taxlaw-2859	330	13	,	,	PUNCT
taxlaw-2859	330	14	has	have	AUX
taxlaw-2859	330	15	consistently	consistently	ADV
taxlaw-2859	330	16	been	be	AUX
taxlaw-2859	330	17	recognized	recognize	VERB
taxlaw-2859	330	18	by	by	ADP
taxlaw-2859	330	19	courts	court	NOUN
taxlaw-2859	330	20	as	as	ADP
taxlaw-2859	330	21	both	both	CCONJ
taxlaw-2859	330	22	charitable	charitable	ADJ
taxlaw-2859	330	23	and	and	CCONJ
taxlaw-2859	330	24	educational,81	educational,81	NOUN
taxlaw-2859	330	25	two	two	NUM
taxlaw-2859	330	26	categories	category	NOUN
taxlaw-2859	330	27	of	of	ADP
taxlaw-2859	330	28	exempt	exempt	ADJ
taxlaw-2859	330	29	purpose	purpose	NOUN
taxlaw-2859	330	30	under	under	ADP
taxlaw-2859	330	31	section	section	NOUN
taxlaw-2859	330	32	501(c)(3).82	501(c)(3).82	NOUN
taxlaw-2859	330	33	museums	museum	NOUN
taxlaw-2859	330	34	are	be	AUX
taxlaw-2859	330	35	expressly	expressly	ADV
taxlaw-2859	330	36	identified	identify	VERB
taxlaw-2859	330	37	by	by	ADP
taxlaw-2859	330	38	the	the	DET
taxlaw-2859	330	39	treasury	treasury	PROPN
taxlaw-2859	330	40	regulations	regulation	NOUN
taxlaw-2859	330	41	as	as	ADP
taxlaw-2859	330	42	educational	educational	ADJ
taxlaw-2859	330	43	organizations	organization	NOUN
taxlaw-2859	330	44	under	under	ADP
taxlaw-2859	330	45	section	section	NOUN
taxlaw-2859	330	46	501(c)(3	501(c)(3	NOUN
taxlaw-2859	330	47	)	)	PUNCT
taxlaw-2859	330	48	,	,	PUNCT
taxlaw-2859	330	49	and	and	CCONJ
taxlaw-2859	330	50	recent	recent	ADJ
taxlaw-2859	330	51	irs	irs	PROPN
taxlaw-2859	330	52	decisions	decision	NOUN
taxlaw-2859	330	53	confirm	confirm	VERB
taxlaw-2859	330	54	the	the	DET
taxlaw-2859	330	55	exempt	exempt	ADJ
taxlaw-2859	330	56	status	status	NOUN
taxlaw-2859	330	57	of	of	ADP
taxlaw-2859	330	58	museums.83	museums.83	PROPN
taxlaw-2859	330	59	the	the	DET
taxlaw-2859	330	60	organizational	organizational	ADJ
taxlaw-2859	330	61	test	test	NOUN
taxlaw-2859	330	62	likewise	likewise	ADV
taxlaw-2859	330	63	does	do	AUX
taxlaw-2859	330	64	not	not	PART
taxlaw-2859	330	65	present	present	VERB
taxlaw-2859	330	66	a	a	DET
taxlaw-2859	330	67	significant	significant	ADJ
taxlaw-2859	330	68	obstacle	obstacle	NOUN
taxlaw-2859	330	69	to	to	ADP
taxlaw-2859	330	70	organizations	organization	NOUN
taxlaw-2859	330	71	that	that	PRON
taxlaw-2859	330	72	exhibit	exhibit	VERB
taxlaw-2859	330	73	art	art	NOUN
taxlaw-2859	330	74	.	.	PUNCT
taxlaw-2859	331	1	in	in	ADP
taxlaw-2859	331	2	relevant	relevant	ADJ
taxlaw-2859	331	3	part,84	part,84	NOUN
taxlaw-2859	331	4	the	the	DET
taxlaw-2859	331	5	organizational	organizational	ADJ
taxlaw-2859	331	6	test	test	NOUN
taxlaw-2859	331	7	requires	require	VERB
taxlaw-2859	331	8	that	that	SCONJ
taxlaw-2859	331	9	the	the	DET
taxlaw-2859	331	10	organizational	organizational	ADJ
taxlaw-2859	331	11	documents	document	NOUN
taxlaw-2859	331	12	pursuant	pursuant	ADJ
taxlaw-2859	331	13	to	to	ADP
taxlaw-2859	331	14	which	which	PRON
taxlaw-2859	331	15	an	an	DET
taxlaw-2859	331	16	exempt	exempt	ADJ
taxlaw-2859	331	17	organization	organization	NOUN
taxlaw-2859	331	18	is	be	AUX
taxlaw-2859	331	19	established	establish	VERB
taxlaw-2859	331	20	limit	limit	VERB
taxlaw-2859	331	21	its	its	PRON
taxlaw-2859	331	22	purpose	purpose	NOUN
taxlaw-2859	331	23	to	to	ADP
taxlaw-2859	331	24	only	only	ADV
taxlaw-2859	331	25	exempt	exempt	ADJ
taxlaw-2859	331	26	activities	activity	NOUN
taxlaw-2859	331	27	.	.	PUNCT
taxlaw-2859	332	1	such	such	ADJ
taxlaw-2859	332	2	documents	document	NOUN
taxlaw-2859	332	3	must	must	AUX
taxlaw-2859	332	4	not	not	PART
taxlaw-2859	332	5	expressly	expressly	ADV
taxlaw-2859	332	6	empower	empower	VERB
taxlaw-2859	332	7	it	it	PRON
taxlaw-2859	332	8	to	to	PART
taxlaw-2859	332	9	engage	engage	VERB
taxlaw-2859	332	10	in	in	ADP
taxlaw-2859	332	11	activities	activity	NOUN
taxlaw-2859	332	12	that	that	PRON
taxlaw-2859	332	13	further	far	ADV
taxlaw-2859	332	14	non	non	ADJ
taxlaw-2859	332	15	-	-	ADJ
taxlaw-2859	332	16	exempt	exempt	ADJ
taxlaw-2859	332	17	purposes	purpose	NOUN
taxlaw-2859	332	18	,	,	PUNCT
taxlaw-2859	332	19	unless	unless	SCONJ
taxlaw-2859	332	20	those	those	DET
taxlaw-2859	332	21	activities	activity	NOUN
taxlaw-2859	332	22	are	be	AUX
taxlaw-2859	332	23	an	an	DET
taxlaw-2859	332	24	insubstantial	insubstantial	ADJ
taxlaw-2859	332	25	part	part	NOUN
taxlaw-2859	332	26	of	of	ADP
taxlaw-2859	332	27	the	the	DET
taxlaw-2859	332	28	organization	organization	NOUN
taxlaw-2859	332	29	’s	’s	PART
taxlaw-2859	332	30	overall	overall	ADV
taxlaw-2859	332	31	activities.85	activities.85	NOUN
taxlaw-2859	332	32	notwithstanding	notwithstanding	ADP
taxlaw-2859	332	33	a	a	DET
taxlaw-2859	332	34	recognized	recognize	VERB
taxlaw-2859	332	35	exempt	exempt	ADJ
taxlaw-2859	332	36	purpose	purpose	NOUN
taxlaw-2859	332	37	and	and	CCONJ
taxlaw-2859	332	38	formation	formation	NOUN
taxlaw-2859	332	39	documents	document	NOUN
taxlaw-2859	332	40	that	that	PRON
taxlaw-2859	332	41	comply	comply	VERB
taxlaw-2859	332	42	with	with	ADP
taxlaw-2859	332	43	the	the	DET
taxlaw-2859	332	44	organizational	organizational	ADJ
taxlaw-2859	332	45	test	test	NOUN
taxlaw-2859	332	46	,	,	PUNCT
taxlaw-2859	332	47	the	the	DET
taxlaw-2859	332	48	presence	presence	NOUN
taxlaw-2859	332	49	of	of	ADP
taxlaw-2859	332	50	substantial	substantial	ADJ
taxlaw-2859	332	51	nonexempt	nonexempt	ADJ
taxlaw-2859	332	52	activities	activity	NOUN
taxlaw-2859	332	53	mean	mean	VERB
taxlaw-2859	332	54	that	that	SCONJ
taxlaw-2859	332	55	the	the	DET
taxlaw-2859	332	56	organization	organization	NOUN
taxlaw-2859	332	57	is	be	AUX
taxlaw-2859	332	58	not	not	PART
taxlaw-2859	332	59	operated	operate	VERB
taxlaw-2859	332	60	exclusively	exclusively	ADV
taxlaw-2859	332	61	for	for	ADP
taxlaw-2859	332	62	an	an	DET
taxlaw-2859	332	63	exempt	exempt	ADJ
taxlaw-2859	332	64	purpose	purpose	NOUN
taxlaw-2859	332	65	,	,	PUNCT
taxlaw-2859	332	66	as	as	SCONJ
taxlaw-2859	332	67	required	require	VERB
taxlaw-2859	332	68	by	by	ADP
taxlaw-2859	332	69	the	the	DET
taxlaw-2859	332	70	operational	operational	ADJ
taxlaw-2859	332	71	test.86	test.86	NOUN
taxlaw-2859	332	72	whether	whether	SCONJ
taxlaw-2859	332	73	an	an	DET
taxlaw-2859	332	74	activity	activity	NOUN
taxlaw-2859	332	75	is	be	AUX
taxlaw-2859	332	76	substantial	substantial	ADJ
taxlaw-2859	332	77	is	be	AUX
taxlaw-2859	332	78	a	a	DET
taxlaw-2859	332	79	fact	fact	NOUN
taxlaw-2859	332	80	-	-	PUNCT
taxlaw-2859	332	81	determination	determination	NOUN
taxlaw-2859	332	82	for	for	ADP
taxlaw-2859	332	83	which	which	PRON
taxlaw-2859	332	84	there	there	PRON
taxlaw-2859	332	85	is	be	VERB
taxlaw-2859	332	86	no	no	DET
taxlaw-2859	332	87	formal	formal	ADJ
taxlaw-2859	332	88	definition	definition	NOUN
taxlaw-2859	332	89	;	;	PUNCT
taxlaw-2859	332	90	it	it	PRON
taxlaw-2859	332	91	has	have	AUX
taxlaw-2859	332	92	been	be	AUX
taxlaw-2859	332	93	measured	measure	VERB
taxlaw-2859	332	94	by	by	ADP
taxlaw-2859	332	95	both	both	DET
taxlaw-2859	332	96	importance	importance	NOUN
taxlaw-2859	332	97	to	to	ADP
taxlaw-2859	332	98	the	the	DET
taxlaw-2859	332	99	77	77	NUM
taxlaw-2859	332	100	better	well	ADJ
taxlaw-2859	332	101	business	business	NOUN
taxlaw-2859	332	102	bureau	bureau	PROPN
taxlaw-2859	332	103	of	of	ADP
taxlaw-2859	332	104	washington	washington	PROPN
taxlaw-2859	332	105	,	,	PUNCT
taxlaw-2859	332	106	d.c	d.c	PROPN
taxlaw-2859	332	107	.	.	PROPN
taxlaw-2859	332	108	,	,	PUNCT
taxlaw-2859	332	109	inc	inc	PROPN
taxlaw-2859	332	110	.	.	PROPN
taxlaw-2859	332	111	v.	v.	PROPN
taxlaw-2859	332	112	united	united	PROPN
taxlaw-2859	332	113	states	states	PROPN
taxlaw-2859	332	114	,	,	PUNCT
taxlaw-2859	332	115	326	326	NUM
taxlaw-2859	332	116	u.s	u.s	PROPN
taxlaw-2859	332	117	.	.	PROPN
taxlaw-2859	332	118	279	279	NUM
taxlaw-2859	332	119	100	100	NUM
taxlaw-2859	332	120	(	(	PUNCT
taxlaw-2859	332	121	1945	1945	NUM
taxlaw-2859	332	122	)	)	PUNCT
taxlaw-2859	332	123	(	(	PUNCT
taxlaw-2859	332	124	“	"	PUNCT
taxlaw-2859	332	125	the	the	DET
taxlaw-2859	332	126	presence	presence	NOUN
taxlaw-2859	332	127	of	of	ADP
taxlaw-2859	332	128	a	a	DET
taxlaw-2859	332	129	single	single	ADJ
taxlaw-2859	332	130	[	[	X
taxlaw-2859	332	131	nonexempt	nonexempt	NOUN
taxlaw-2859	332	132	]	]	X
taxlaw-2859	332	133	purpose	purpose	NOUN
taxlaw-2859	332	134	,	,	PUNCT
taxlaw-2859	332	135	if	if	SCONJ
taxlaw-2859	332	136	substantial	substantial	ADJ
taxlaw-2859	332	137	in	in	ADP
taxlaw-2859	332	138	nature	nature	NOUN
taxlaw-2859	332	139	,	,	PUNCT
taxlaw-2859	332	140	will	will	AUX
taxlaw-2859	332	141	destroy	destroy	VERB
taxlaw-2859	332	142	exemption	exemption	NOUN
taxlaw-2859	332	143	regardless	regardless	ADV
taxlaw-2859	332	144	of	of	ADP
taxlaw-2859	332	145	the	the	DET
taxlaw-2859	332	146	number	number	NOUN
taxlaw-2859	332	147	or	or	CCONJ
taxlaw-2859	332	148	importance	importance	NOUN
taxlaw-2859	332	149	of	of	ADP
taxlaw-2859	332	150	truly	truly	ADV
taxlaw-2859	332	151	[	[	X
taxlaw-2859	332	152	exempt	exempt	ADJ
taxlaw-2859	332	153	]	]	PUNCT
taxlaw-2859	332	154	purposes	purpose	NOUN
taxlaw-2859	332	155	.	.	PUNCT
taxlaw-2859	332	156	”	"	PUNCT
taxlaw-2859	332	157	)	)	PUNCT
taxlaw-2859	332	158	;	;	PUNCT
taxlaw-2859	332	159	universal	universal	ADJ
taxlaw-2859	332	160	church	church	NOUN
taxlaw-2859	332	161	of	of	ADP
taxlaw-2859	332	162	jesus	jesus	PROPN
taxlaw-2859	332	163	christ	christ	PROPN
taxlaw-2859	332	164	,	,	PUNCT
taxlaw-2859	332	165	inc	inc	PROPN
taxlaw-2859	332	166	.	.	PROPN
taxlaw-2859	333	1	v.	v.	ADP
taxlaw-2859	333	2	comm’r	comm’r	NOUN
taxlaw-2859	333	3	,	,	PUNCT
taxlaw-2859	333	4	55	55	NUM
taxlaw-2859	333	5	t.c.m	t.c.m	NOUN
taxlaw-2859	333	6	.	.	PUNCT
taxlaw-2859	334	1	(	(	PUNCT
taxlaw-2859	334	2	cch	cch	NOUN
taxlaw-2859	334	3	)	)	PUNCT
taxlaw-2859	334	4	143	143	NUM
taxlaw-2859	334	5	(	(	PUNCT
taxlaw-2859	334	6	1988	1988	NUM
taxlaw-2859	334	7	)	)	PUNCT
taxlaw-2859	334	8	.	.	PUNCT
taxlaw-2859	335	1	in	in	ADP
taxlaw-2859	335	2	addition	addition	NOUN
taxlaw-2859	335	3	,	,	PUNCT
taxlaw-2859	335	4	a	a	DET
taxlaw-2859	335	5	“	"	PUNCT
taxlaw-2859	335	6	primary	primary	ADJ
taxlaw-2859	335	7	purpose	purpose	NOUN
taxlaw-2859	335	8	”	"	PUNCT
taxlaw-2859	335	9	test	test	NOUN
taxlaw-2859	335	10	looks	look	VERB
taxlaw-2859	335	11	at	at	ADP
taxlaw-2859	335	12	an	an	DET
taxlaw-2859	335	13	organization	organization	NOUN
taxlaw-2859	335	14	’s	’s	PART
taxlaw-2859	335	15	purposes	purpose	NOUN
taxlaw-2859	335	16	,	,	PUNCT
taxlaw-2859	335	17	and	and	CCONJ
taxlaw-2859	335	18	asks	ask	VERB
taxlaw-2859	335	19	whether	whether	SCONJ
taxlaw-2859	335	20	the	the	DET
taxlaw-2859	335	21	organization	organization	NOUN
taxlaw-2859	335	22	’s	’s	PART
taxlaw-2859	335	23	activities	activity	NOUN
taxlaw-2859	335	24	accomplish	accomplish	VERB
taxlaw-2859	335	25	one	one	NUM
taxlaw-2859	335	26	or	or	CCONJ
taxlaw-2859	335	27	more	more	ADJ
taxlaw-2859	335	28	tax	tax	NOUN
taxlaw-2859	335	29	-	-	PUNCT
taxlaw-2859	335	30	exempt	exempt	ADJ
taxlaw-2859	335	31	purposes	purpose	NOUN
taxlaw-2859	335	32	.	.	PUNCT
taxlaw-2859	336	1	78	78	NUM
taxlaw-2859	336	2	treas	trea	NOUN
taxlaw-2859	336	3	.	.	PUNCT
taxlaw-2859	337	1	reg	reg	PROPN
taxlaw-2859	337	2	.	.	PUNCT
taxlaw-2859	338	1	§	§	PROPN
taxlaw-2859	338	2	1.501(c)(3)–1(a)-(d	1.501(c)(3)–1(a)-(d	NUM
taxlaw-2859	338	3	)	)	PUNCT
taxlaw-2859	338	4	.	.	PUNCT
taxlaw-2859	339	1	79	79	NUM
taxlaw-2859	339	2	treas	trea	NOUN
taxlaw-2859	339	3	.	.	PUNCT
taxlaw-2859	340	1	reg	reg	PROPN
taxlaw-2859	340	2	.	.	PUNCT
taxlaw-2859	341	1	§	§	PROPN
taxlaw-2859	341	2	1.501(c)(3)–1(d)(2	1.501(c)(3)–1(d)(2	NUM
taxlaw-2859	341	3	)	)	PUNCT
taxlaw-2859	341	4	and	and	CCONJ
taxlaw-2859	341	5	(	(	PUNCT
taxlaw-2859	341	6	3)(ii	3)(ii	NUM
taxlaw-2859	341	7	)	)	PUNCT
taxlaw-2859	341	8	;	;	PUNCT
taxlaw-2859	341	9	rev	rev	PROPN
taxlaw-2859	341	10	.	.	PROPN
taxlaw-2859	342	1	rul	rul	PROPN
taxlaw-2859	342	2	.	.	PUNCT
taxlaw-2859	343	1	65	65	NUM
taxlaw-2859	343	2	-	-	SYM
taxlaw-2859	343	3	271	271	NUM
taxlaw-2859	343	4	,	,	PUNCT
taxlaw-2859	343	5	1965	1965	NUM
taxlaw-2859	343	6	-	-	SYM
taxlaw-2859	343	7	2	2	NUM
taxlaw-2859	343	8	c.b	c.b	PROPN
taxlaw-2859	343	9	.	.	PROPN
taxlaw-2859	343	10	161	161	NUM
taxlaw-2859	343	11	.	.	PUNCT
taxlaw-2859	343	12	80	80	NUM
taxlaw-2859	343	13	rev	rev	VERB
taxlaw-2859	343	14	.	.	PUNCT
taxlaw-2859	344	1	rul	rul	NOUN
taxlaw-2859	344	2	.	.	PUNCT
taxlaw-2859	345	1	66	66	NUM
taxlaw-2859	345	2	-	-	SYM
taxlaw-2859	345	3	178	178	NUM
taxlaw-2859	345	4	,	,	PUNCT
taxlaw-2859	345	5	1966	1966	NUM
taxlaw-2859	345	6	-	-	SYM
taxlaw-2859	345	7	1	1	NUM
taxlaw-2859	345	8	c.b	c.b	PROPN
taxlaw-2859	345	9	.	.	PROPN
taxlaw-2859	345	10	138	138	NUM
taxlaw-2859	345	11	.	.	PUNCT
taxlaw-2859	346	1	see	see	VERB
taxlaw-2859	346	2	also	also	ADV
taxlaw-2859	346	3	,	,	PUNCT
taxlaw-2859	346	4	e.g.	e.g.	ADV
taxlaw-2859	346	5	,	,	PUNCT
taxlaw-2859	346	6	bob	bob	PROPN
taxlaw-2859	346	7	jones	jones	PROPN
taxlaw-2859	346	8	univ	univ	PROPN
taxlaw-2859	346	9	.	.	PROPN
taxlaw-2859	346	10	museum	museum	PROPN
taxlaw-2859	346	11	&	&	CCONJ
taxlaw-2859	346	12	gallery	gallery	PROPN
taxlaw-2859	346	13	v.	v.	ADP
taxlaw-2859	346	14	comm’r	comm’r	NOUN
taxlaw-2859	346	15	,	,	PUNCT
taxlaw-2859	346	16	71	71	NUM
taxlaw-2859	346	17	t.c.m	t.c.m	NOUN
taxlaw-2859	346	18	.	.	PUNCT
taxlaw-2859	347	1	(	(	PUNCT
taxlaw-2859	347	2	cch	cch	NOUN
taxlaw-2859	347	3	)	)	PUNCT
taxlaw-2859	347	4	3120	3120	NUM
taxlaw-2859	347	5	(	(	PUNCT
taxlaw-2859	347	6	1996	1996	NUM
taxlaw-2859	347	7	)	)	PUNCT
taxlaw-2859	347	8	.	.	PUNCT
taxlaw-2859	348	1	81	81	NUM
taxlaw-2859	348	2	see	see	VERB
taxlaw-2859	348	3	goldsboro	goldsboro	PROPN
taxlaw-2859	348	4	art	art	PROPN
taxlaw-2859	348	5	league	league	PROPN
taxlaw-2859	348	6	,	,	PUNCT
taxlaw-2859	348	7	inc	inc	PROPN
taxlaw-2859	348	8	.	.	PROPN
taxlaw-2859	349	1	v.	v.	ADP
taxlaw-2859	349	2	comm’r	comm’r	NOUN
taxlaw-2859	349	3	,	,	PUNCT
taxlaw-2859	349	4	75	75	NUM
taxlaw-2859	349	5	t.c	t.c	PROPN
taxlaw-2859	349	6	.	.	PROPN
taxlaw-2859	349	7	337	337	NUM
taxlaw-2859	349	8	(	(	PUNCT
taxlaw-2859	349	9	1980	1980	NUM
taxlaw-2859	349	10	)	)	PUNCT
taxlaw-2859	349	11	.	.	PUNCT
taxlaw-2859	350	1	see	see	AUX
taxlaw-2859	350	2	also	also	ADV
taxlaw-2859	350	3	plumstead	plumstead	VERB
taxlaw-2859	350	4	theatre	theatre	NOUN
taxlaw-2859	350	5	soc	soc	NOUN
taxlaw-2859	350	6	.	.	PUNCT
taxlaw-2859	350	7	,	,	PUNCT
taxlaw-2859	350	8	inc	inc	PROPN
taxlaw-2859	350	9	.	.	PROPN
taxlaw-2859	351	1	v.	v.	ADP
taxlaw-2859	351	2	comm’r	comm’r	NOUN
taxlaw-2859	351	3	,	,	PUNCT
taxlaw-2859	351	4	74	74	NUM
taxlaw-2859	351	5	t.c	t.c	PROPN
taxlaw-2859	351	6	.	.	PROPN
taxlaw-2859	351	7	1324	1324	NUM
taxlaw-2859	351	8	(	(	PUNCT
taxlaw-2859	351	9	1980	1980	NUM
taxlaw-2859	351	10	)	)	PUNCT
taxlaw-2859	351	11	.	.	PUNCT
taxlaw-2859	352	1	82	82	NUM
taxlaw-2859	352	2	treas	trea	NOUN
taxlaw-2859	352	3	.	.	PUNCT
taxlaw-2859	353	1	reg	reg	PROPN
taxlaw-2859	353	2	.	.	PUNCT
taxlaw-2859	354	1	§	§	PROPN
taxlaw-2859	354	2	1.501(c)(3)–1(d)(1	1.501(c)(3)–1(d)(1	NUM
taxlaw-2859	354	3	)	)	PUNCT
taxlaw-2859	354	4	.	.	PUNCT
taxlaw-2859	355	1	83	83	NUM
taxlaw-2859	355	2	p.l.r	p.l.r	NOUN
taxlaw-2859	355	3	.	.	PUNCT
taxlaw-2859	356	1	2007–34–024	2007–34–024	NUM
taxlaw-2859	356	2	(	(	PUNCT
taxlaw-2859	356	3	may	may	PROPN
taxlaw-2859	356	4	30	30	NUM
taxlaw-2859	356	5	,	,	PUNCT
taxlaw-2859	356	6	2007	2007	NUM
taxlaw-2859	356	7	)	)	PUNCT
taxlaw-2859	356	8	.	.	PUNCT
taxlaw-2859	357	1	84	84	NUM
taxlaw-2859	357	2	in	in	ADP
taxlaw-2859	357	3	addition	addition	NOUN
taxlaw-2859	357	4	to	to	ADP
taxlaw-2859	357	5	the	the	DET
taxlaw-2859	357	6	requirements	requirement	NOUN
taxlaw-2859	357	7	of	of	ADP
taxlaw-2859	357	8	the	the	DET
taxlaw-2859	357	9	organizational	organizational	ADJ
taxlaw-2859	357	10	test	test	NOUN
taxlaw-2859	357	11	specified	specify	VERB
taxlaw-2859	357	12	here	here	ADV
taxlaw-2859	357	13	,	,	PUNCT
taxlaw-2859	357	14	the	the	DET
taxlaw-2859	357	15	organizational	organizational	ADJ
taxlaw-2859	357	16	documents	document	NOUN
taxlaw-2859	357	17	of	of	ADP
taxlaw-2859	357	18	an	an	DET
taxlaw-2859	357	19	organization	organization	NOUN
taxlaw-2859	357	20	seeking	seek	VERB
taxlaw-2859	357	21	tax	tax	NOUN
taxlaw-2859	357	22	exemption	exemption	NOUN
taxlaw-2859	357	23	must	must	AUX
taxlaw-2859	357	24	specify	specify	VERB
taxlaw-2859	357	25	that	that	SCONJ
taxlaw-2859	357	26	the	the	DET
taxlaw-2859	357	27	organization	organization	NOUN
taxlaw-2859	357	28	will	will	AUX
taxlaw-2859	357	29	dedicate	dedicate	VERB
taxlaw-2859	357	30	its	its	PRON
taxlaw-2859	357	31	assets	asset	NOUN
taxlaw-2859	357	32	to	to	ADP
taxlaw-2859	357	33	an	an	DET
taxlaw-2859	357	34	exempt	exempt	ADJ
taxlaw-2859	357	35	purpose	purpose	NOUN
taxlaw-2859	357	36	in	in	ADP
taxlaw-2859	357	37	the	the	DET
taxlaw-2859	357	38	case	case	NOUN
taxlaw-2859	357	39	of	of	ADP
taxlaw-2859	357	40	its	its	PRON
taxlaw-2859	357	41	dissolution	dissolution	NOUN
taxlaw-2859	357	42	.	.	PUNCT
taxlaw-2859	358	1	treas	treas	PROPN
taxlaw-2859	358	2	.	.	PUNCT
taxlaw-2859	359	1	reg	reg	PROPN
taxlaw-2859	359	2	.	.	PUNCT
taxlaw-2859	360	1	§	§	PROPN
taxlaw-2859	360	2	1.501(c)(3)–1(b)(4	1.501(c)(3)–1(b)(4	NUM
taxlaw-2859	360	3	)	)	PUNCT
taxlaw-2859	360	4	.	.	PUNCT
taxlaw-2859	361	1	the	the	DET
taxlaw-2859	361	2	organization	organization	NOUN
taxlaw-2859	361	3	’s	’s	PART
taxlaw-2859	361	4	documents	document	NOUN
taxlaw-2859	361	5	also	also	ADV
taxlaw-2859	361	6	may	may	AUX
taxlaw-2859	361	7	not	not	PART
taxlaw-2859	361	8	give	give	VERB
taxlaw-2859	361	9	the	the	DET
taxlaw-2859	361	10	organization	organization	NOUN
taxlaw-2859	361	11	characteristics	characteristic	NOUN
taxlaw-2859	361	12	of	of	ADP
taxlaw-2859	361	13	an	an	DET
taxlaw-2859	361	14	action	action	NOUN
taxlaw-2859	361	15	organization	organization	NOUN
taxlaw-2859	361	16	.	.	PUNCT
taxlaw-2859	362	1	an	an	DET
taxlaw-2859	362	2	organization	organization	NOUN
taxlaw-2859	362	3	is	be	AUX
taxlaw-2859	362	4	an	an	DET
taxlaw-2859	362	5	action	action	NOUN
taxlaw-2859	362	6	organization	organization	NOUN
taxlaw-2859	362	7	if	if	SCONJ
taxlaw-2859	362	8	it	it	PRON
taxlaw-2859	362	9	has	have	VERB
taxlaw-2859	362	10	at	at	ADV
taxlaw-2859	362	11	least	least	ADJ
taxlaw-2859	362	12	one	one	NUM
taxlaw-2859	362	13	of	of	ADP
taxlaw-2859	362	14	the	the	DET
taxlaw-2859	362	15	three	three	NUM
taxlaw-2859	362	16	following	follow	VERB
taxlaw-2859	362	17	characteristics	characteristic	NOUN
taxlaw-2859	362	18	:	:	PUNCT
taxlaw-2859	362	19	a	a	DET
taxlaw-2859	362	20	substantial	substantial	ADJ
taxlaw-2859	362	21	part	part	NOUN
taxlaw-2859	362	22	of	of	ADP
taxlaw-2859	362	23	the	the	DET
taxlaw-2859	362	24	organization	organization	NOUN
taxlaw-2859	362	25	’s	’s	PART
taxlaw-2859	362	26	activities	activity	NOUN
taxlaw-2859	362	27	is	be	AUX
taxlaw-2859	362	28	attempting	attempt	VERB
taxlaw-2859	362	29	to	to	PART
taxlaw-2859	362	30	influence	influence	VERB
taxlaw-2859	362	31	legislation	legislation	NOUN
taxlaw-2859	362	32	,	,	PUNCT
taxlaw-2859	362	33	by	by	ADP
taxlaw-2859	362	34	propaganda	propaganda	NOUN
taxlaw-2859	362	35	or	or	CCONJ
taxlaw-2859	362	36	otherwise	otherwise	ADV
taxlaw-2859	362	37	;	;	PUNCT
taxlaw-2859	362	38	the	the	DET
taxlaw-2859	362	39	organization	organization	NOUN
taxlaw-2859	362	40	participates	participate	VERB
taxlaw-2859	362	41	or	or	CCONJ
taxlaw-2859	362	42	intervenes	intervene	VERB
taxlaw-2859	362	43	,	,	PUNCT
taxlaw-2859	362	44	directly	directly	ADV
taxlaw-2859	362	45	or	or	CCONJ
taxlaw-2859	362	46	indirectly	indirectly	ADV
taxlaw-2859	362	47	,	,	PUNCT
taxlaw-2859	362	48	in	in	ADP
taxlaw-2859	362	49	any	any	DET
taxlaw-2859	362	50	political	political	ADJ
taxlaw-2859	362	51	campaign	campaign	NOUN
taxlaw-2859	362	52	on	on	ADP
taxlaw-2859	362	53	behalf	behalf	NOUN
taxlaw-2859	362	54	of	of	ADP
taxlaw-2859	362	55	or	or	CCONJ
taxlaw-2859	362	56	in	in	ADP
taxlaw-2859	362	57	opposition	opposition	NOUN
taxlaw-2859	362	58	to	to	ADP
taxlaw-2859	362	59	any	any	DET
taxlaw-2859	362	60	candidate	candidate	NOUN
taxlaw-2859	362	61	for	for	ADP
taxlaw-2859	362	62	public	public	ADJ
taxlaw-2859	362	63	office	office	NOUN
taxlaw-2859	362	64	;	;	PUNCT
taxlaw-2859	362	65	or	or	CCONJ
taxlaw-2859	362	66	the	the	DET
taxlaw-2859	362	67	organization	organization	NOUN
taxlaw-2859	362	68	’s	’s	PART
taxlaw-2859	362	69	main	main	ADJ
taxlaw-2859	362	70	or	or	CCONJ
taxlaw-2859	362	71	primary	primary	ADJ
taxlaw-2859	362	72	objective(s	objective(s	NOUN
taxlaw-2859	362	73	)	)	PUNCT
taxlaw-2859	362	74	may	may	AUX
taxlaw-2859	362	75	be	be	AUX
taxlaw-2859	362	76	attained	attain	VERB
taxlaw-2859	362	77	only	only	ADV
taxlaw-2859	362	78	by	by	ADP
taxlaw-2859	362	79	legislation	legislation	NOUN
taxlaw-2859	362	80	or	or	CCONJ
taxlaw-2859	362	81	defeat	defeat	NOUN
taxlaw-2859	362	82	of	of	ADP
taxlaw-2859	362	83	proposed	propose	VERB
taxlaw-2859	362	84	legislation	legislation	NOUN
taxlaw-2859	362	85	and	and	CCONJ
taxlaw-2859	362	86	the	the	DET
taxlaw-2859	362	87	organization	organization	NOUN
taxlaw-2859	362	88	advocates	advocate	VERB
taxlaw-2859	362	89	or	or	CCONJ
taxlaw-2859	362	90	campaigns	campaign	NOUN
taxlaw-2859	362	91	for	for	ADP
taxlaw-2859	362	92	the	the	DET
taxlaw-2859	362	93	attainment	attainment	NOUN
taxlaw-2859	362	94	of	of	ADP
taxlaw-2859	362	95	such	such	ADJ
taxlaw-2859	362	96	main	main	ADJ
taxlaw-2859	362	97	or	or	CCONJ
taxlaw-2859	362	98	primary	primary	ADJ
taxlaw-2859	362	99	objective(s	objective(s	NOUN
taxlaw-2859	362	100	)	)	PUNCT
taxlaw-2859	362	101	.	.	PUNCT
taxlaw-2859	363	1	see	see	VERB
taxlaw-2859	363	2	treas	treas	PROPN
taxlaw-2859	363	3	.	.	PUNCT
taxlaw-2859	364	1	reg	reg	PROPN
taxlaw-2859	364	2	.	.	PUNCT
taxlaw-2859	365	1	§	§	PROPN
taxlaw-2859	365	2	1.501(c)(3)–1(c)(3	1.501(c)(3)–1(c)(3	NUM
taxlaw-2859	365	3	)	)	PUNCT
taxlaw-2859	365	4	.	.	PUNCT
taxlaw-2859	366	1	however	however	ADV
taxlaw-2859	366	2	,	,	PUNCT
taxlaw-2859	366	3	these	these	DET
taxlaw-2859	366	4	requirements	requirement	NOUN
taxlaw-2859	366	5	are	be	AUX
taxlaw-2859	366	6	not	not	PART
taxlaw-2859	366	7	applicable	applicable	ADJ
taxlaw-2859	366	8	to	to	ADP
taxlaw-2859	366	9	museum	museum	NOUN
taxlaw-2859	366	10	organizations	organization	NOUN
taxlaw-2859	366	11	,	,	PUNCT
taxlaw-2859	366	12	and	and	CCONJ
taxlaw-2859	366	13	therefore	therefore	ADV
taxlaw-2859	366	14	this	this	DET
taxlaw-2859	366	15	article	article	NOUN
taxlaw-2859	366	16	omits	omit	VERB
taxlaw-2859	366	17	further	further	ADJ
taxlaw-2859	366	18	discussion	discussion	NOUN
taxlaw-2859	366	19	of	of	ADP
taxlaw-2859	366	20	them	they	PRON
taxlaw-2859	366	21	.	.	PUNCT
taxlaw-2859	367	1	85	85	NUM
taxlaw-2859	367	2	treas	trea	NOUN
taxlaw-2859	367	3	.	.	PUNCT
taxlaw-2859	368	1	reg	reg	PROPN
taxlaw-2859	368	2	.	.	PUNCT
taxlaw-2859	369	1	§	§	PROPN
taxlaw-2859	369	2	1.501(c)(3)–1(b)(2	1.501(c)(3)–1(b)(2	NUM
taxlaw-2859	369	3	)	)	PUNCT
taxlaw-2859	369	4	.	.	PUNCT
taxlaw-2859	370	1	86	86	NUM
taxlaw-2859	370	2	treas	treas	PROPN
taxlaw-2859	370	3	.	.	PUNCT
taxlaw-2859	371	1	reg	reg	PROPN
taxlaw-2859	371	2	.	.	PUNCT
taxlaw-2859	372	1	§	§	PROPN
taxlaw-2859	372	2	1.501(c)(3)–1(c)(1	1.501(c)(3)–1(c)(1	NUM
taxlaw-2859	372	3	)	)	PUNCT
taxlaw-2859	372	4	.	.	PUNCT
taxlaw-2859	373	1	84	84	NUM
taxlaw-2859	373	2	columbia	columbia	PROPN
taxlaw-2859	373	3	journal	journal	PROPN
taxlaw-2859	373	4	of	of	ADP
taxlaw-2859	373	5	tax	tax	NOUN
taxlaw-2859	373	6	law	law	NOUN
taxlaw-2859	373	7	[	[	X
taxlaw-2859	373	8	vol.9:67	vol.9:67	ADP
taxlaw-2859	373	9	organization87	organization87	NOUN
taxlaw-2859	373	10	as	as	ADV
taxlaw-2859	373	11	well	well	ADV
taxlaw-2859	373	12	as	as	ADP
taxlaw-2859	373	13	size	size	NOUN
taxlaw-2859	373	14	(	(	PUNCT
taxlaw-2859	373	15	e.g.	e.g.	ADV
taxlaw-2859	373	16	,	,	PUNCT
taxlaw-2859	373	17	the	the	DET
taxlaw-2859	373	18	amount	amount	NOUN
taxlaw-2859	373	19	of	of	ADP
taxlaw-2859	373	20	revenues	revenue	NOUN
taxlaw-2859	373	21	and/or	and/or	CCONJ
taxlaw-2859	373	22	expenditures	expenditure	NOUN
taxlaw-2859	373	23	vs.	vs.	ADP
taxlaw-2859	373	24	other	other	ADJ
taxlaw-2859	373	25	revenues	revenue	NOUN
taxlaw-2859	373	26	/	/	SYM
taxlaw-2859	373	27	expenditures	expenditure	NOUN
taxlaw-2859	373	28	of	of	ADP
taxlaw-2859	373	29	the	the	DET
taxlaw-2859	373	30	organization	organization	NOUN
taxlaw-2859	373	31	,	,	PUNCT
taxlaw-2859	373	32	the	the	DET
taxlaw-2859	373	33	number	number	NOUN
taxlaw-2859	373	34	of	of	ADP
taxlaw-2859	373	35	employees	employee	NOUN
taxlaw-2859	373	36	involved	involve	VERB
taxlaw-2859	373	37	and	and	CCONJ
taxlaw-2859	373	38	so	so	ADV
taxlaw-2859	373	39	forth).88	forth).88	PROPN
taxlaw-2859	373	40	one	one	NUM
taxlaw-2859	373	41	court	court	NOUN
taxlaw-2859	373	42	found	find	VERB
taxlaw-2859	373	43	that	that	SCONJ
taxlaw-2859	373	44	less	less	ADJ
taxlaw-2859	373	45	than	than	ADP
taxlaw-2859	373	46	10	10	NUM
taxlaw-2859	373	47	%	%	NOUN
taxlaw-2859	373	48	of	of	ADP
taxlaw-2859	373	49	nonexempt	nonexempt	NOUN
taxlaw-2859	373	50	activity	activity	NOUN
taxlaw-2859	373	51	did	do	AUX
taxlaw-2859	373	52	not	not	PART
taxlaw-2859	373	53	jeopardize	jeopardize	VERB
taxlaw-2859	373	54	exempt	exempt	ADJ
taxlaw-2859	373	55	status,89	status,89	ADJ
taxlaw-2859	373	56	while	while	SCONJ
taxlaw-2859	373	57	more	more	ADJ
taxlaw-2859	373	58	than	than	ADP
taxlaw-2859	373	59	30	30	NUM
taxlaw-2859	373	60	%	%	NOUN
taxlaw-2859	373	61	seemed	seem	VERB
taxlaw-2859	373	62	too	too	ADV
taxlaw-2859	373	63	much	much	ADJ
taxlaw-2859	373	64	to	to	PART
taxlaw-2859	373	65	another.90	another.90	VERB
taxlaw-2859	373	66	the	the	DET
taxlaw-2859	373	67	operational	operational	ADJ
taxlaw-2859	373	68	test	test	NOUN
taxlaw-2859	373	69	focuses	focus	VERB
taxlaw-2859	373	70	on	on	ADP
taxlaw-2859	373	71	the	the	DET
taxlaw-2859	373	72	actual	actual	ADJ
taxlaw-2859	373	73	purposes	purpose	NOUN
taxlaw-2859	373	74	the	the	DET
taxlaw-2859	373	75	organization	organization	NOUN
taxlaw-2859	373	76	advances	advance	VERB
taxlaw-2859	373	77	by	by	ADP
taxlaw-2859	373	78	means	mean	NOUN
taxlaw-2859	373	79	of	of	ADP
taxlaw-2859	373	80	its	its	PRON
taxlaw-2859	373	81	activities	activity	NOUN
taxlaw-2859	373	82	,	,	PUNCT
taxlaw-2859	373	83	91	91	NUM
taxlaw-2859	373	84	and	and	CCONJ
taxlaw-2859	373	85	is	be	AUX
taxlaw-2859	373	86	a	a	DET
taxlaw-2859	373	87	question	question	NOUN
taxlaw-2859	373	88	of	of	ADP
taxlaw-2859	373	89	fact	fact	NOUN
taxlaw-2859	373	90	to	to	PART
taxlaw-2859	373	91	be	be	AUX
taxlaw-2859	373	92	determined	determine	VERB
taxlaw-2859	373	93	under	under	ADP
taxlaw-2859	373	94	the	the	DET
taxlaw-2859	373	95	facts	fact	NOUN
taxlaw-2859	373	96	and	and	CCONJ
taxlaw-2859	373	97	circumstances	circumstance	NOUN
taxlaw-2859	373	98	of	of	ADP
taxlaw-2859	373	99	each	each	DET
taxlaw-2859	373	100	case.92	case.92	NOUN
taxlaw-2859	373	101	the	the	DET
taxlaw-2859	373	102	operational	operational	ADJ
taxlaw-2859	373	103	test	test	NOUN
taxlaw-2859	373	104	under	under	ADP
taxlaw-2859	373	105	section	section	NOUN
taxlaw-2859	373	106	501(c)(3	501(c)(3	NOUN
taxlaw-2859	373	107	)	)	PUNCT
taxlaw-2859	373	108	generally	generally	ADV
taxlaw-2859	373	109	focuses	focus	VERB
taxlaw-2859	373	110	on	on	ADP
taxlaw-2859	373	111	the	the	DET
taxlaw-2859	373	112	purpose	purpose	NOUN
taxlaw-2859	373	113	accomplished	accomplish	VERB
taxlaw-2859	373	114	by	by	ADP
taxlaw-2859	373	115	,	,	PUNCT
taxlaw-2859	373	116	rather	rather	ADV
taxlaw-2859	373	117	than	than	ADP
taxlaw-2859	373	118	the	the	DET
taxlaw-2859	373	119	nature	nature	NOUN
taxlaw-2859	373	120	of	of	ADP
taxlaw-2859	373	121	,	,	PUNCT
taxlaw-2859	373	122	any	any	DET
taxlaw-2859	373	123	activity.93	activity.93	NOUN
taxlaw-2859	373	124	the	the	DET
taxlaw-2859	373	125	organization	organization	NOUN
taxlaw-2859	373	126	bears	bear	VERB
taxlaw-2859	373	127	the	the	DET
taxlaw-2859	373	128	burden	burden	NOUN
taxlaw-2859	373	129	of	of	ADP
taxlaw-2859	373	130	demonstrating	demonstrate	VERB
taxlaw-2859	373	131	that	that	SCONJ
taxlaw-2859	373	132	it	it	PRON
taxlaw-2859	373	133	meets	meet	VERB
taxlaw-2859	373	134	and	and	CCONJ
taxlaw-2859	373	135	continues	continue	VERB
taxlaw-2859	373	136	to	to	PART
taxlaw-2859	373	137	operate	operate	VERB
taxlaw-2859	373	138	in	in	ADP
taxlaw-2859	373	139	compliance	compliance	NOUN
taxlaw-2859	373	140	with	with	ADP
taxlaw-2859	373	141	the	the	DET
taxlaw-2859	373	142	requirements	requirement	NOUN
taxlaw-2859	373	143	under	under	ADP
taxlaw-2859	373	144	section	section	NOUN
taxlaw-2859	373	145	501(c)(3	501(c)(3	NUM
taxlaw-2859	373	146	)	)	PUNCT
taxlaw-2859	373	147	,	,	PUNCT
taxlaw-2859	373	148	the	the	DET
taxlaw-2859	373	149	treasury	treasury	PROPN
taxlaw-2859	373	150	regulations	regulation	NOUN
taxlaw-2859	373	151	,	,	PUNCT
taxlaw-2859	373	152	irs	irs	PROPN
taxlaw-2859	373	153	interpretations	interpretation	NOUN
taxlaw-2859	373	154	and	and	CCONJ
taxlaw-2859	373	155	judicially	judicially	ADV
taxlaw-2859	373	156	constructed	construct	VERB
taxlaw-2859	373	157	doctrines.94	doctrines.94	NOUN
taxlaw-2859	373	158	among	among	ADP
taxlaw-2859	373	159	other	other	ADJ
taxlaw-2859	373	160	reasons,95	reasons,95	NOUN
taxlaw-2859	373	161	an	an	DET
taxlaw-2859	373	162	organization	organization	NOUN
taxlaw-2859	373	163	may	may	AUX
taxlaw-2859	373	164	fail	fail	VERB
taxlaw-2859	373	165	the	the	DET
taxlaw-2859	373	166	operational	operational	ADJ
taxlaw-2859	373	167	test	test	NOUN
taxlaw-2859	373	168	if	if	SCONJ
taxlaw-2859	373	169	any	any	PRON
taxlaw-2859	373	170	of	of	ADP
taxlaw-2859	373	171	its	its	PRON
taxlaw-2859	373	172	net	net	ADJ
taxlaw-2859	373	173	earnings	earning	NOUN
taxlaw-2859	373	174	are	be	AUX
taxlaw-2859	373	175	“	"	PUNCT
taxlaw-2859	373	176	private	private	ADJ
taxlaw-2859	373	177	inurement	inurement	ADJ
taxlaw-2859	373	178	”	"	PUNCT
taxlaw-2859	373	179	and	and	CCONJ
taxlaw-2859	373	180	benefit	benefit	VERB
taxlaw-2859	373	181	any	any	DET
taxlaw-2859	373	182	person	person	NOUN
taxlaw-2859	373	183	having	have	VERB
taxlaw-2859	373	184	a	a	DET
taxlaw-2859	373	185	personal	personal	ADJ
taxlaw-2859	373	186	and	and	CCONJ
taxlaw-2859	373	187	private	private	ADJ
taxlaw-2859	373	188	interest	interest	NOUN
taxlaw-2859	373	189	in	in	ADP
taxlaw-2859	373	190	the	the	DET
taxlaw-2859	373	191	activities	activity	NOUN
taxlaw-2859	373	192	of	of	ADP
taxlaw-2859	373	193	the	the	DET
taxlaw-2859	373	194	organization.96	organization.96	NOUN
taxlaw-2859	373	195	in	in	ADP
taxlaw-2859	373	196	addition	addition	NOUN
taxlaw-2859	373	197	,	,	PUNCT
taxlaw-2859	373	198	courts	court	NOUN
taxlaw-2859	373	199	have	have	AUX
taxlaw-2859	373	200	imposed	impose	VERB
taxlaw-2859	373	201	another	another	DET
taxlaw-2859	373	202	test	test	NOUN
taxlaw-2859	373	203	,	,	PUNCT
taxlaw-2859	373	204	now	now	ADV
taxlaw-2859	373	205	baked	bake	VERB
taxlaw-2859	373	206	into	into	ADP
taxlaw-2859	373	207	the	the	DET
taxlaw-2859	373	208	statutory	statutory	ADJ
taxlaw-2859	373	209	framework	framework	NOUN
taxlaw-2859	373	210	of	of	ADP
taxlaw-2859	373	211	section	section	NOUN
taxlaw-2859	373	212	501(c)(3	501(c)(3	NUM
taxlaw-2859	373	213	)	)	PUNCT
taxlaw-2859	373	214	,	,	PUNCT
taxlaw-2859	373	215	known	know	VERB
taxlaw-2859	373	216	as	as	ADP
taxlaw-2859	373	217	the	the	DET
taxlaw-2859	373	218	“	"	PUNCT
taxlaw-2859	373	219	private	private	ADJ
taxlaw-2859	373	220	benefit	benefit	NOUN
taxlaw-2859	373	221	doctrine	doctrine	NOUN
taxlaw-2859	373	222	.	.	PUNCT
taxlaw-2859	373	223	”	"	PUNCT
taxlaw-2859	374	1	this	this	DET
taxlaw-2859	374	2	test	test	NOUN
taxlaw-2859	374	3	applies	apply	VERB
taxlaw-2859	374	4	not	not	PART
taxlaw-2859	374	5	only	only	ADV
taxlaw-2859	374	6	to	to	ADP
taxlaw-2859	374	7	an	an	DET
taxlaw-2859	374	8	organization‘s	organization‘s	NOUN
taxlaw-2859	374	9	insiders	insider	NOUN
taxlaw-2859	374	10	captured	capture	VERB
taxlaw-2859	374	11	in	in	ADP
taxlaw-2859	374	12	the	the	DET
taxlaw-2859	374	13	private	private	ADJ
taxlaw-2859	374	14	inurement	inurement	ADJ
taxlaw-2859	374	15	test	test	NOUN
taxlaw-2859	374	16	,	,	PUNCT
taxlaw-2859	374	17	but	but	CCONJ
taxlaw-2859	374	18	also	also	ADV
taxlaw-2859	374	19	prohibits	prohibit	VERB
taxlaw-2859	374	20	an	an	DET
taxlaw-2859	374	21	organization	organization	NOUN
taxlaw-2859	374	22	from	from	ADP
taxlaw-2859	374	23	operating	operate	VERB
taxlaw-2859	374	24	to	to	PART
taxlaw-2859	374	25	benefit	benefit	VERB
taxlaw-2859	374	26	disinterested	disinterested	ADJ
taxlaw-2859	374	27	private	private	ADJ
taxlaw-2859	374	28	interests	interest	NOUN
taxlaw-2859	374	29	to	to	ADP
taxlaw-2859	374	30	more	more	ADJ
taxlaw-2859	374	31	than	than	ADP
taxlaw-2859	374	32	an	an	DET
taxlaw-2859	374	33	insubstantial	insubstantial	ADJ
taxlaw-2859	374	34	extent.97	extent.97	NOUN
taxlaw-2859	374	35	such	such	ADJ
taxlaw-2859	374	36	benefits	benefit	NOUN
taxlaw-2859	374	37	may	may	AUX
taxlaw-2859	374	38	include	include	VERB
taxlaw-2859	374	39	advantage	advantage	NOUN
taxlaw-2859	374	40	,	,	PUNCT
taxlaw-2859	374	41	profit	profit	NOUN
taxlaw-2859	374	42	,	,	PUNCT
taxlaw-2859	374	43	privilege	privilege	NOUN
taxlaw-2859	374	44	,	,	PUNCT
taxlaw-2859	374	45	gain	gain	NOUN
taxlaw-2859	374	46	,	,	PUNCT
taxlaw-2859	374	47	or	or	CCONJ
taxlaw-2859	374	48	interest.98	interest.98	VERB
taxlaw-2859	374	49	a	a	DET
taxlaw-2859	374	50	separate	separate	ADJ
taxlaw-2859	374	51	,	,	PUNCT
taxlaw-2859	374	52	non	non	ADJ
taxlaw-2859	374	53	-	-	ADJ
taxlaw-2859	374	54	statutory	statutory	ADJ
taxlaw-2859	374	55	test	test	NOUN
taxlaw-2859	374	56	known	know	VERB
taxlaw-2859	374	57	as	as	ADP
taxlaw-2859	374	58	the	the	DET
taxlaw-2859	374	59	“	"	PUNCT
taxlaw-2859	374	60	commerciality	commerciality	NOUN
taxlaw-2859	374	61	doctrine	doctrine	NOUN
taxlaw-2859	374	62	”	"	PUNCT
taxlaw-2859	374	63	further	far	ADV
taxlaw-2859	374	64	considers	consider	VERB
taxlaw-2859	374	65	the	the	DET
taxlaw-2859	374	66	nature	nature	NOUN
taxlaw-2859	374	67	of	of	ADP
taxlaw-2859	374	68	an	an	DET
taxlaw-2859	374	69	organization	organization	NOUN
taxlaw-2859	374	70	’s	’s	PART
taxlaw-2859	374	71	87	87	NUM
taxlaw-2859	374	72	see	see	NOUN
taxlaw-2859	374	73	,	,	PUNCT
taxlaw-2859	374	74	e.g.	e.g.	ADV
taxlaw-2859	374	75	,	,	PUNCT
taxlaw-2859	374	76	christian	christian	PROPN
taxlaw-2859	374	77	echoes	echo	VERB
taxlaw-2859	374	78	nat’l	nat’l	PROPN
taxlaw-2859	374	79	ministry	ministry	PROPN
taxlaw-2859	374	80	,	,	PUNCT
taxlaw-2859	374	81	inc	inc	PROPN
taxlaw-2859	374	82	.	.	PROPN
taxlaw-2859	375	1	v.	v.	PROPN
taxlaw-2859	375	2	united	united	PROPN
taxlaw-2859	375	3	states	states	PROPN
taxlaw-2859	375	4	,	,	PUNCT
taxlaw-2859	375	5	470	470	NUM
taxlaw-2859	375	6	f.2d	f.2d	ADP
taxlaw-2859	375	7	849	849	NUM
taxlaw-2859	375	8	,	,	PUNCT
taxlaw-2859	375	9	855	855	NUM
taxlaw-2859	375	10	-	-	SYM
taxlaw-2859	375	11	56	56	NUM
taxlaw-2859	375	12	(	(	PUNCT
taxlaw-2859	375	13	10th	10th	ADJ
taxlaw-2859	375	14	cir	cir	NOUN
taxlaw-2859	375	15	.	.	PROPN
taxlaw-2859	375	16	1972	1972	NUM
taxlaw-2859	375	17	)	)	PUNCT
taxlaw-2859	376	1	(	(	PUNCT
taxlaw-2859	376	2	opining	opine	VERB
taxlaw-2859	376	3	that	that	SCONJ
taxlaw-2859	376	4	the	the	DET
taxlaw-2859	376	5	“	"	PUNCT
taxlaw-2859	376	6	no	no	DET
taxlaw-2859	376	7	substantial	substantial	ADJ
taxlaw-2859	376	8	part	part	NOUN
taxlaw-2859	376	9	”	"	PUNCT
taxlaw-2859	376	10	test	test	NOUN
taxlaw-2859	376	11	for	for	ADP
taxlaw-2859	376	12	the	the	DET
taxlaw-2859	376	13	lobbying	lobbying	NOUN
taxlaw-2859	376	14	limitation	limitation	NOUN
taxlaw-2859	376	15	is	be	AUX
taxlaw-2859	376	16	not	not	PART
taxlaw-2859	376	17	purely	purely	ADV
taxlaw-2859	376	18	a	a	DET
taxlaw-2859	376	19	mathematical	mathematical	ADJ
taxlaw-2859	376	20	assessment	assessment	NOUN
taxlaw-2859	376	21	but	but	CCONJ
taxlaw-2859	376	22	rather	rather	ADV
taxlaw-2859	376	23	a	a	DET
taxlaw-2859	376	24	balancing	balancing	NOUN
taxlaw-2859	376	25	test	test	NOUN
taxlaw-2859	376	26	that	that	PRON
taxlaw-2859	376	27	measures	measure	VERB
taxlaw-2859	376	28	how	how	SCONJ
taxlaw-2859	376	29	important	important	ADJ
taxlaw-2859	376	30	lobbying	lobbying	NOUN
taxlaw-2859	376	31	is	be	AUX
taxlaw-2859	376	32	to	to	ADP
taxlaw-2859	376	33	the	the	DET
taxlaw-2859	376	34	underlying	underlie	VERB
taxlaw-2859	376	35	objectives	objective	NOUN
taxlaw-2859	376	36	of	of	ADP
taxlaw-2859	376	37	the	the	DET
taxlaw-2859	376	38	organization	organization	NOUN
taxlaw-2859	376	39	)	)	PUNCT
taxlaw-2859	376	40	.	.	PUNCT
taxlaw-2859	377	1	88	88	NUM
taxlaw-2859	377	2	treas	trea	NOUN
taxlaw-2859	377	3	.	.	PUNCT
taxlaw-2859	378	1	reg	reg	PROPN
taxlaw-2859	378	2	.	.	PUNCT
taxlaw-2859	379	1	§	§	PROPN
taxlaw-2859	379	2	1.501(c)(3)-1(e	1.501(c)(3)-1(e	NUM
taxlaw-2859	379	3	)	)	PUNCT
taxlaw-2859	379	4	(	(	PUNCT
taxlaw-2859	379	5	2008	2008	NUM
taxlaw-2859	379	6	)	)	PUNCT
taxlaw-2859	380	1	(	(	PUNCT
taxlaw-2859	380	2	stating	state	VERB
taxlaw-2859	380	3	that	that	SCONJ
taxlaw-2859	380	4	whether	whether	SCONJ
taxlaw-2859	380	5	the	the	DET
taxlaw-2859	380	6	operation	operation	NOUN
taxlaw-2859	380	7	of	of	ADP
taxlaw-2859	380	8	an	an	DET
taxlaw-2859	380	9	unrelated	unrelated	ADJ
taxlaw-2859	380	10	business	business	NOUN
taxlaw-2859	380	11	is	be	AUX
taxlaw-2859	380	12	a	a	DET
taxlaw-2859	380	13	primary	primary	ADJ
taxlaw-2859	380	14	purpose	purpose	NOUN
taxlaw-2859	380	15	of	of	ADP
taxlaw-2859	380	16	an	an	DET
taxlaw-2859	380	17	organization	organization	NOUN
taxlaw-2859	380	18	is	be	AUX
taxlaw-2859	380	19	measured	measure	VERB
taxlaw-2859	380	20	in	in	ADP
taxlaw-2859	380	21	part	part	NOUN
taxlaw-2859	380	22	by	by	ADP
taxlaw-2859	380	23	“	"	PUNCT
taxlaw-2859	380	24	the	the	DET
taxlaw-2859	380	25	size	size	NOUN
taxlaw-2859	380	26	and	and	CCONJ
taxlaw-2859	380	27	extent	extent	NOUN
taxlaw-2859	380	28	of	of	ADP
taxlaw-2859	380	29	the	the	DET
taxlaw-2859	380	30	trade	trade	NOUN
taxlaw-2859	380	31	or	or	CCONJ
taxlaw-2859	380	32	business	business	NOUN
taxlaw-2859	380	33	and	and	CCONJ
taxlaw-2859	380	34	the	the	DET
taxlaw-2859	380	35	size	size	NOUN
taxlaw-2859	380	36	and	and	CCONJ
taxlaw-2859	380	37	extent	extent	NOUN
taxlaw-2859	380	38	of	of	ADP
taxlaw-2859	380	39	the	the	DET
taxlaw-2859	380	40	activities	activity	NOUN
taxlaw-2859	380	41	which	which	PRON
taxlaw-2859	380	42	are	be	AUX
taxlaw-2859	380	43	in	in	ADP
taxlaw-2859	380	44	furtherance	furtherance	NOUN
taxlaw-2859	380	45	of	of	ADP
taxlaw-2859	380	46	one	one	NUM
taxlaw-2859	380	47	or	or	CCONJ
taxlaw-2859	380	48	more	more	ADV
taxlaw-2859	380	49	exempt	exempt	ADJ
taxlaw-2859	380	50	purposes	purpose	NOUN
taxlaw-2859	380	51	.	.	PUNCT
taxlaw-2859	380	52	”	"	PUNCT
taxlaw-2859	380	53	)	)	PUNCT
taxlaw-2859	380	54	.	.	PUNCT
taxlaw-2859	381	1	see	see	VERB
taxlaw-2859	381	2	,	,	PUNCT
taxlaw-2859	381	3	e.g.	e.g.	ADV
taxlaw-2859	381	4	,	,	PUNCT
taxlaw-2859	381	5	goldsboro	goldsboro	PROPN
taxlaw-2859	381	6	art	art	PROPN
taxlaw-2859	381	7	league	league	PROPN
taxlaw-2859	381	8	,	,	PUNCT
taxlaw-2859	381	9	inc	inc	PROPN
taxlaw-2859	381	10	.	.	PROPN
taxlaw-2859	382	1	v.	v.	ADP
taxlaw-2859	382	2	comm’r	comm’r	NOUN
taxlaw-2859	382	3	,	,	PUNCT
taxlaw-2859	382	4	75	75	NUM
taxlaw-2859	382	5	t.c	t.c	PROPN
taxlaw-2859	382	6	.	.	PROPN
taxlaw-2859	382	7	337	337	NUM
taxlaw-2859	382	8	,	,	PUNCT
taxlaw-2859	382	9	341	341	NUM
taxlaw-2859	382	10	-	-	SYM
taxlaw-2859	382	11	342	342	NUM
taxlaw-2859	382	12	(	(	PUNCT
taxlaw-2859	382	13	1980	1980	NUM
taxlaw-2859	382	14	)	)	PUNCT
taxlaw-2859	382	15	(	(	PUNCT
taxlaw-2859	382	16	rejecting	reject	VERB
taxlaw-2859	382	17	the	the	DET
taxlaw-2859	382	18	irs	irs	PROPN
taxlaw-2859	382	19	’s	’s	PART
taxlaw-2859	382	20	argument	argument	NOUN
taxlaw-2859	382	21	that	that	SCONJ
taxlaw-2859	382	22	exemption	exemption	NOUN
taxlaw-2859	382	23	should	should	AUX
taxlaw-2859	382	24	be	be	AUX
taxlaw-2859	382	25	denied	deny	VERB
taxlaw-2859	382	26	to	to	ADP
taxlaw-2859	382	27	goldsboro	goldsboro	PROPN
taxlaw-2859	382	28	because	because	SCONJ
taxlaw-2859	382	29	it	it	PRON
taxlaw-2859	382	30	operated	operate	VERB
taxlaw-2859	382	31	two	two	NUM
taxlaw-2859	382	32	art	art	NOUN
taxlaw-2859	382	33	galleries	gallery	NOUN
taxlaw-2859	382	34	at	at	ADP
taxlaw-2859	382	35	which	which	PRON
taxlaw-2859	382	36	it	it	PRON
taxlaw-2859	382	37	sold	sell	VERB
taxlaw-2859	382	38	art	art	NOUN
taxlaw-2859	382	39	to	to	ADP
taxlaw-2859	382	40	the	the	DET
taxlaw-2859	382	41	public	public	NOUN
taxlaw-2859	382	42	in	in	ADP
taxlaw-2859	382	43	part	part	NOUN
taxlaw-2859	382	44	because	because	SCONJ
taxlaw-2859	382	45	of	of	ADP
taxlaw-2859	382	46	the	the	DET
taxlaw-2859	382	47	minor	minor	ADJ
taxlaw-2859	382	48	amount	amount	NOUN
taxlaw-2859	382	49	of	of	ADP
taxlaw-2859	382	50	money	money	NOUN
taxlaw-2859	382	51	involved	involve	VERB
taxlaw-2859	382	52	(	(	PUNCT
taxlaw-2859	382	53	gross	gross	ADJ
taxlaw-2859	382	54	receipts	receipt	NOUN
taxlaw-2859	382	55	never	never	ADV
taxlaw-2859	382	56	exceeded	exceed	VERB
taxlaw-2859	382	57	$	$	SYM
taxlaw-2859	382	58	6,500	6,500	NUM
taxlaw-2859	382	59	per	per	ADP
taxlaw-2859	382	60	year	year	NOUN
taxlaw-2859	382	61	,	,	PUNCT
taxlaw-2859	382	62	and	and	CCONJ
taxlaw-2859	382	63	profits	profit	NOUN
taxlaw-2859	382	64	were	be	AUX
taxlaw-2859	382	65	negligible	negligible	ADJ
taxlaw-2859	382	66	)	)	PUNCT
taxlaw-2859	382	67	.	.	PUNCT
taxlaw-2859	383	1	89	89	NUM
taxlaw-2859	383	2	world	world	PROPN
taxlaw-2859	383	3	family	family	PROPN
taxlaw-2859	383	4	corp	corp	PROPN
taxlaw-2859	383	5	.	.	PROPN
taxlaw-2859	384	1	v.	v.	ADP
taxlaw-2859	384	2	comm’r	comm’r	NOUN
taxlaw-2859	384	3	,	,	PUNCT
taxlaw-2859	384	4	81	81	NUM
taxlaw-2859	384	5	t.c	t.c	PROPN
taxlaw-2859	384	6	.	.	PROPN
taxlaw-2859	384	7	958	958	NUM
taxlaw-2859	384	8	,	,	PUNCT
taxlaw-2859	384	9	100	100	NUM
taxlaw-2859	384	10	(	(	PUNCT
taxlaw-2859	384	11	1983	1983	NUM
taxlaw-2859	384	12	)	)	PUNCT
taxlaw-2859	384	13	.	.	PUNCT
taxlaw-2859	385	1	90	90	NUM
taxlaw-2859	385	2	orange	orange	PROPN
taxlaw-2859	385	3	county	county	PROPN
taxlaw-2859	385	4	agric	agric	PROPN
taxlaw-2859	385	5	.	.	PUNCT
taxlaw-2859	386	1	soc’y	soc’y	PROPN
taxlaw-2859	386	2	,	,	PUNCT
taxlaw-2859	386	3	inc	inc	PROPN
taxlaw-2859	386	4	.	.	PROPN
taxlaw-2859	387	1	v.	v.	ADP
taxlaw-2859	387	2	comm’r	comm’r	NOUN
taxlaw-2859	387	3	,	,	PUNCT
taxlaw-2859	387	4	55	55	NUM
taxlaw-2859	387	5	t.c.m	t.c.m	NOUN
taxlaw-2859	387	6	.	.	PUNCT
taxlaw-2859	388	1	1602	1602	NUM
taxlaw-2859	388	2	,	,	PUNCT
taxlaw-2859	388	3	1604	1604	NUM
taxlaw-2859	388	4	(	(	PUNCT
taxlaw-2859	388	5	1988	1988	NUM
taxlaw-2859	388	6	)	)	PUNCT
taxlaw-2859	388	7	,	,	PUNCT
taxlaw-2859	388	8	aff’d	aff’d	VERB
taxlaw-2859	388	9	,	,	PUNCT
taxlaw-2859	388	10	893	893	NUM
taxlaw-2859	388	11	f.2d	f.2d	ADP
taxlaw-2859	388	12	647	647	NUM
taxlaw-2859	388	13	(	(	PUNCT
taxlaw-2859	388	14	2nd	2nd	ADJ
taxlaw-2859	388	15	cir	cir	NOUN
taxlaw-2859	388	16	.	.	PUNCT
taxlaw-2859	389	1	1990	1990	NUM
taxlaw-2859	389	2	)	)	PUNCT
taxlaw-2859	389	3	.	.	PUNCT
taxlaw-2859	390	1	91	91	NUM
taxlaw-2859	390	2	treas	trea	NOUN
taxlaw-2859	390	3	.	.	PUNCT
taxlaw-2859	391	1	reg	reg	PROPN
taxlaw-2859	391	2	.	.	PUNCT
taxlaw-2859	392	1	§	§	PROPN
taxlaw-2859	392	2	1.501(c)(3)–1(c)(1	1.501(c)(3)–1(c)(1	NUM
taxlaw-2859	392	3	)	)	PUNCT
taxlaw-2859	392	4	;	;	PUNCT
taxlaw-2859	392	5	see	see	VERB
taxlaw-2859	392	6	living	living	NOUN
taxlaw-2859	392	7	faith	faith	NOUN
taxlaw-2859	392	8	,	,	PUNCT
taxlaw-2859	392	9	inc	inc	PROPN
taxlaw-2859	392	10	.	.	PROPN
taxlaw-2859	393	1	v.	v.	ADP
taxlaw-2859	393	2	comm’r	comm’r	NOUN
taxlaw-2859	393	3	,	,	PUNCT
taxlaw-2859	393	4	950	950	NUM
taxlaw-2859	393	5	f.	f.	NOUN
taxlaw-2859	393	6	2d	2d	PROPN
taxlaw-2859	393	7	365	365	NUM
taxlaw-2859	393	8	,	,	PUNCT
taxlaw-2859	393	9	371	371	NUM
taxlaw-2859	393	10	(	(	PUNCT
taxlaw-2859	393	11	7th	7th	ADJ
taxlaw-2859	393	12	cir	cir	NOUN
taxlaw-2859	393	13	.	.	PROPN
taxlaw-2859	393	14	1991	1991	NUM
taxlaw-2859	393	15	)	)	PUNCT
taxlaw-2859	393	16	.	.	PUNCT
taxlaw-2859	394	1	92	92	NUM
taxlaw-2859	394	2	see	see	VERB
taxlaw-2859	394	3	treas	treas	PROPN
taxlaw-2859	394	4	.	.	PUNCT
taxlaw-2859	395	1	reg	reg	PROPN
taxlaw-2859	395	2	.	.	PUNCT
taxlaw-2859	396	1	§	§	PROPN
taxlaw-2859	396	2	1.501(c)(3)–1(f)(1	1.501(c)(3)–1(f)(1	NOUN
taxlaw-2859	396	3	)	)	PUNCT
taxlaw-2859	396	4	.	.	PUNCT
taxlaw-2859	397	1	93	93	NUM
taxlaw-2859	397	2	federation	federation	PROPN
taxlaw-2859	397	3	pharmacy	pharmacy	NOUN
taxlaw-2859	397	4	services	service	NOUN
taxlaw-2859	397	5	v.	v.	ADP
taxlaw-2859	397	6	comm’r	comm’r	NOUN
taxlaw-2859	397	7	,	,	PUNCT
taxlaw-2859	397	8	72	72	NUM
taxlaw-2859	397	9	t.c	t.c	NOUN
taxlaw-2859	397	10	.	.	PROPN
taxlaw-2859	397	11	687	687	NUM
taxlaw-2859	397	12	(	(	PUNCT
taxlaw-2859	397	13	t.c	t.c	PROPN
taxlaw-2859	397	14	.	.	PROPN
taxlaw-2859	397	15	1979	1979	NUM
taxlaw-2859	397	16	)	)	PUNCT
taxlaw-2859	397	17	,	,	PUNCT
taxlaw-2859	397	18	aff’d	aff’d	VERB
taxlaw-2859	397	19	,	,	PUNCT
taxlaw-2859	397	20	625	625	NUM
taxlaw-2859	397	21	f.	f.	PROPN
taxlaw-2859	397	22	2d	2d	PROPN
taxlaw-2859	397	23	804	804	NUM
taxlaw-2859	397	24	(	(	PUNCT
taxlaw-2859	397	25	8th	8th	ADJ
taxlaw-2859	397	26	cir	cir	NOUN
taxlaw-2859	397	27	.	.	PUNCT
taxlaw-2859	397	28	1980	1980	NUM
taxlaw-2859	397	29	)	)	PUNCT
taxlaw-2859	397	30	.	.	PUNCT
taxlaw-2859	398	1	94	94	NUM
taxlaw-2859	398	2	see	see	VERB
taxlaw-2859	398	3	treas	treas	PROPN
taxlaw-2859	398	4	.	.	PUNCT
taxlaw-2859	399	1	reg	reg	PROPN
taxlaw-2859	399	2	.	.	PUNCT
taxlaw-2859	400	1	§	§	PROPN
taxlaw-2859	400	2	1.501(c)(3)–1(f)(1	1.501(c)(3)–1(f)(1	NOUN
taxlaw-2859	400	3	)	)	PUNCT
taxlaw-2859	400	4	.	.	PUNCT
taxlaw-2859	401	1	95	95	NUM
taxlaw-2859	402	1	an	an	DET
taxlaw-2859	402	2	organization	organization	NOUN
taxlaw-2859	402	3	will	will	AUX
taxlaw-2859	402	4	also	also	ADV
taxlaw-2859	402	5	fail	fail	VERB
taxlaw-2859	402	6	the	the	DET
taxlaw-2859	402	7	operational	operational	ADJ
taxlaw-2859	402	8	test	test	NOUN
taxlaw-2859	402	9	if	if	SCONJ
taxlaw-2859	402	10	it	it	PRON
taxlaw-2859	402	11	is	be	AUX
taxlaw-2859	402	12	an	an	DET
taxlaw-2859	402	13	action	action	NOUN
taxlaw-2859	402	14	organization	organization	NOUN
taxlaw-2859	402	15	.	.	PUNCT
taxlaw-2859	403	1	see	see	VERB
taxlaw-2859	403	2	supra	supra	PROPN
taxlaw-2859	403	3	note	note	PROPN
taxlaw-2859	403	4	84	84	NUM
taxlaw-2859	403	5	,	,	PUNCT
taxlaw-2859	403	6	infra	infra	NOUN
taxlaw-2859	403	7	.	.	PUNCT
taxlaw-2859	404	1	96	96	NUM
taxlaw-2859	404	2	treas	trea	NOUN
taxlaw-2859	404	3	.	.	PUNCT
taxlaw-2859	405	1	reg	reg	PROPN
taxlaw-2859	405	2	.	.	PUNCT
taxlaw-2859	406	1	§	§	PROPN
taxlaw-2859	406	2	1.501(a)–1(c	1.501(a)–1(c	PROPN
taxlaw-2859	406	3	)	)	PUNCT
taxlaw-2859	406	4	;	;	PUNCT
taxlaw-2859	407	1	treas	treas	PROPN
taxlaw-2859	407	2	.	.	PUNCT
taxlaw-2859	408	1	reg	reg	PROPN
taxlaw-2859	408	2	.	.	PUNCT
taxlaw-2859	409	1	§	§	PROPN
taxlaw-2859	409	2	1.501(c)(3)–1(c)(2	1.501(c)(3)–1(c)(2	NUM
taxlaw-2859	409	3	)	)	PUNCT
taxlaw-2859	409	4	.	.	PUNCT
taxlaw-2859	410	1	united	united	PROPN
taxlaw-2859	410	2	cancer	cancer	PROPN
taxlaw-2859	410	3	council	council	PROPN
taxlaw-2859	410	4	,	,	PUNCT
taxlaw-2859	410	5	inc	inc	PROPN
taxlaw-2859	410	6	.	.	PROPN
taxlaw-2859	411	1	v.	v.	ADP
taxlaw-2859	411	2	comm’r	comm’r	NOUN
taxlaw-2859	411	3	,	,	PUNCT
taxlaw-2859	411	4	165	165	NUM
taxlaw-2859	411	5	f.	f.	NOUN
taxlaw-2859	411	6	3d	3d	PROPN
taxlaw-2859	411	7	1173	1173	NUM
taxlaw-2859	411	8	,	,	PUNCT
taxlaw-2859	411	9	1176	1176	NUM
taxlaw-2859	411	10	(	(	PUNCT
taxlaw-2859	411	11	7th	7th	ADJ
taxlaw-2859	411	12	cir	cir	NOUN
taxlaw-2859	411	13	.	.	PROPN
taxlaw-2859	411	14	1999	1999	NUM
taxlaw-2859	411	15	)	)	PUNCT
taxlaw-2859	412	1	(	(	PUNCT
taxlaw-2859	412	2	interpreting	interpret	VERB
taxlaw-2859	412	3	the	the	DET
taxlaw-2859	412	4	term	term	NOUN
taxlaw-2859	412	5	“	"	PUNCT
taxlaw-2859	412	6	private	private	ADJ
taxlaw-2859	412	7	shareholders	shareholder	NOUN
taxlaw-2859	412	8	or	or	CCONJ
taxlaw-2859	412	9	individuals	individual	NOUN
taxlaw-2859	412	10	”	"	PUNCT
taxlaw-2859	412	11	to	to	PART
taxlaw-2859	412	12	mean	mean	VERB
taxlaw-2859	412	13	insiders	insider	NOUN
taxlaw-2859	412	14	of	of	ADP
taxlaw-2859	412	15	the	the	DET
taxlaw-2859	412	16	organization	organization	NOUN
taxlaw-2859	412	17	–	–	PUNCT
taxlaw-2859	412	18	the	the	DET
taxlaw-2859	412	19	founder	founder	NOUN
taxlaw-2859	412	20	,	,	PUNCT
taxlaw-2859	412	21	members	member	NOUN
taxlaw-2859	412	22	of	of	ADP
taxlaw-2859	412	23	the	the	DET
taxlaw-2859	412	24	board	board	NOUN
taxlaw-2859	412	25	,	,	PUNCT
taxlaw-2859	412	26	their	their	PRON
taxlaw-2859	412	27	families	family	NOUN
taxlaw-2859	412	28	,	,	PUNCT
taxlaw-2859	412	29	or	or	CCONJ
taxlaw-2859	412	30	anyone	anyone	PRON
taxlaw-2859	412	31	else	else	ADV
taxlaw-2859	412	32	equivalent	equivalent	ADJ
taxlaw-2859	412	33	to	to	ADP
taxlaw-2859	412	34	an	an	DET
taxlaw-2859	412	35	owner	owner	NOUN
taxlaw-2859	412	36	or	or	CCONJ
taxlaw-2859	412	37	manager	manager	NOUN
taxlaw-2859	412	38	of	of	ADP
taxlaw-2859	412	39	the	the	DET
taxlaw-2859	412	40	organization	organization	NOUN
taxlaw-2859	412	41	)	)	PUNCT
taxlaw-2859	412	42	.	.	PUNCT
taxlaw-2859	413	1	97	97	NUM
taxlaw-2859	413	2	see	see	NOUN
taxlaw-2859	413	3	am	be	AUX
taxlaw-2859	413	4	.	.	PUNCT
taxlaw-2859	413	5	campaign	campaign	NOUN
taxlaw-2859	413	6	academy	academy	NOUN
taxlaw-2859	413	7	v.	v.	ADP
taxlaw-2859	413	8	comm’r	comm’r	NOUN
taxlaw-2859	413	9	,	,	PUNCT
taxlaw-2859	413	10	92	92	NUM
taxlaw-2859	413	11	t.c	t.c	NOUN
taxlaw-2859	413	12	.	.	PROPN
taxlaw-2859	413	13	1053	1053	NUM
taxlaw-2859	413	14	(	(	PUNCT
taxlaw-2859	413	15	t.c	t.c	PROPN
taxlaw-2859	413	16	.	.	PROPN
taxlaw-2859	413	17	1989	1989	NUM
taxlaw-2859	413	18	)	)	PUNCT
taxlaw-2859	413	19	;	;	PUNCT
taxlaw-2859	414	1	treas	treas	PROPN
taxlaw-2859	414	2	.	.	PUNCT
taxlaw-2859	415	1	reg	reg	PROPN
taxlaw-2859	415	2	.	.	PUNCT
taxlaw-2859	416	1	§	§	PROPN
taxlaw-2859	416	2	1.501(c)(3)1(d)(1)(ii	1.501(c)(3)1(d)(1)(ii	NUM
taxlaw-2859	416	3	)	)	PUNCT
taxlaw-2859	416	4	.	.	PUNCT
taxlaw-2859	417	1	it	it	PRON
taxlaw-2859	417	2	is	be	AUX
taxlaw-2859	417	3	sometimes	sometimes	ADV
taxlaw-2859	417	4	impossible	impossible	ADJ
taxlaw-2859	417	5	for	for	SCONJ
taxlaw-2859	417	6	organizations	organization	NOUN
taxlaw-2859	417	7	to	to	PART
taxlaw-2859	417	8	serve	serve	VERB
taxlaw-2859	417	9	exempt	exempt	ADJ
taxlaw-2859	417	10	public	public	ADJ
taxlaw-2859	417	11	purposes	purpose	NOUN
taxlaw-2859	417	12	without	without	ADP
taxlaw-2859	417	13	providing	provide	VERB
taxlaw-2859	417	14	benefits	benefit	NOUN
taxlaw-2859	417	15	to	to	ADP
taxlaw-2859	417	16	private	private	ADJ
taxlaw-2859	417	17	individuals	individual	NOUN
taxlaw-2859	417	18	.	.	PUNCT
taxlaw-2859	418	1	accordingly	accordingly	ADV
taxlaw-2859	418	2	,	,	PUNCT
taxlaw-2859	418	3	substantial	substantial	ADJ
taxlaw-2859	418	4	private	private	ADJ
taxlaw-2859	418	5	benefit	benefit	NOUN
taxlaw-2859	418	6	that	that	PRON
taxlaw-2859	418	7	is	be	AUX
taxlaw-2859	418	8	incidental	incidental	ADJ
taxlaw-2859	418	9	to	to	ADP
taxlaw-2859	418	10	the	the	DET
taxlaw-2859	418	11	primary	primary	ADJ
taxlaw-2859	418	12	public	public	ADJ
taxlaw-2859	418	13	benefit	benefit	NOUN
taxlaw-2859	418	14	provided	provide	VERB
taxlaw-2859	418	15	by	by	ADP
taxlaw-2859	418	16	an	an	DET
taxlaw-2859	418	17	organization	organization	NOUN
taxlaw-2859	418	18	’s	’s	PART
taxlaw-2859	418	19	operations	operation	NOUN
taxlaw-2859	418	20	does	do	AUX
taxlaw-2859	418	21	not	not	PART
taxlaw-2859	418	22	jeopardize	jeopardize	VERB
taxlaw-2859	418	23	the	the	DET
taxlaw-2859	418	24	organization	organization	NOUN
taxlaw-2859	418	25	’s	’s	PART
taxlaw-2859	418	26	tax	tax	NOUN
taxlaw-2859	418	27	-	-	PUNCT
taxlaw-2859	418	28	exempt	exempt	ADJ
taxlaw-2859	418	29	status	status	NOUN
taxlaw-2859	418	30	.	.	PUNCT
taxlaw-2859	419	1	see	see	VERB
taxlaw-2859	419	2	rev	rev	PROPN
taxlaw-2859	419	3	.	.	PUNCT
taxlaw-2859	419	4	rul	rul	NOUN
taxlaw-2859	419	5	.	.	PUNCT
taxlaw-2859	420	1	70	70	NUM
taxlaw-2859	420	2	-	-	SYM
taxlaw-2859	420	3	186	186	NUM
taxlaw-2859	420	4	,	,	PUNCT
taxlaw-2859	420	5	1970	1970	NUM
taxlaw-2859	420	6	-	-	SYM
taxlaw-2859	420	7	1	1	NUM
taxlaw-2859	420	8	c.b	c.b	PROPN
taxlaw-2859	420	9	.	.	PROPN
taxlaw-2859	420	10	128	128	NUM
taxlaw-2859	420	11	(	(	PUNCT
taxlaw-2859	420	12	jan	jan	PROPN
taxlaw-2859	420	13	.	.	PROPN
taxlaw-2859	420	14	1970	1970	NUM
taxlaw-2859	420	15	)	)	PUNCT
taxlaw-2859	420	16	.	.	PUNCT
taxlaw-2859	421	1	98	98	NUM
taxlaw-2859	421	2	see	see	VERB
taxlaw-2859	421	3	retired	retire	VERB
taxlaw-2859	421	4	teachers	teacher	NOUN
taxlaw-2859	421	5	legal	legal	ADJ
taxlaw-2859	421	6	def	def	PROPN
taxlaw-2859	421	7	.	.	PUNCT
taxlaw-2859	421	8	fund	fund	PROPN
taxlaw-2859	422	1	v.	v.	ADP
taxlaw-2859	422	2	comm’r	comm’r	NOUN
taxlaw-2859	422	3	,	,	PUNCT
taxlaw-2859	422	4	78	78	NUM
taxlaw-2859	422	5	t.c	t.c	PROPN
taxlaw-2859	422	6	.	.	PROPN
taxlaw-2859	422	7	280	280	NUM
taxlaw-2859	422	8	,	,	PUNCT
taxlaw-2859	422	9	286	286	NUM
taxlaw-2859	422	10	(	(	PUNCT
taxlaw-2859	422	11	t.c	t.c	PROPN
taxlaw-2859	422	12	.	.	PROPN
taxlaw-2859	422	13	1982	1982	NUM
taxlaw-2859	422	14	)	)	PUNCT
taxlaw-2859	422	15	.	.	PUNCT
taxlaw-2859	423	1	2017	2017	NUM
taxlaw-2859	423	2	]	]	PUNCT
taxlaw-2859	423	3	gallery	gallery	NOUN
taxlaw-2859	423	4	-	-	PUNCT
taxlaw-2859	423	5	supported	support	VERB
taxlaw-2859	423	6	art	art	NOUN
taxlaw-2859	423	7	exhibitions	exhibition	NOUN
taxlaw-2859	423	8	85	85	NUM
taxlaw-2859	423	9	activities	activity	NOUN
taxlaw-2859	423	10	and	and	CCONJ
taxlaw-2859	423	11	if	if	SCONJ
taxlaw-2859	423	12	the	the	DET
taxlaw-2859	423	13	manner	manner	NOUN
taxlaw-2859	423	14	of	of	ADP
taxlaw-2859	423	15	its	its	PRON
taxlaw-2859	423	16	conduct	conduct	NOUN
taxlaw-2859	423	17	transforms	transform	VERB
taxlaw-2859	423	18	its	its	PRON
taxlaw-2859	423	19	stated	state	VERB
taxlaw-2859	423	20	exempt	exempt	ADJ
taxlaw-2859	423	21	purpose	purpose	NOUN
taxlaw-2859	423	22	into	into	ADP
taxlaw-2859	423	23	a	a	DET
taxlaw-2859	423	24	nonexempt	nonexempt	NOUN
taxlaw-2859	423	25	,	,	PUNCT
taxlaw-2859	423	26	commercial	commercial	ADJ
taxlaw-2859	423	27	purpose.99	purpose.99	NOUN
taxlaw-2859	423	28	increasingly	increasingly	ADV
taxlaw-2859	423	29	,	,	PUNCT
taxlaw-2859	423	30	the	the	DET
taxlaw-2859	423	31	internal	internal	ADJ
taxlaw-2859	423	32	revenue	revenue	NOUN
taxlaw-2859	423	33	service	service	NOUN
taxlaw-2859	423	34	is	be	AUX
taxlaw-2859	423	35	relying	rely	VERB
taxlaw-2859	423	36	on	on	ADP
taxlaw-2859	423	37	the	the	DET
taxlaw-2859	423	38	commerciality	commerciality	NOUN
taxlaw-2859	423	39	doctrine	doctrine	NOUN
taxlaw-2859	423	40	’s	’s	PART
taxlaw-2859	423	41	“	"	PUNCT
taxlaw-2859	423	42	smell	smell	NOUN
taxlaw-2859	423	43	test	test	NOUN
taxlaw-2859	423	44	”	"	PUNCT
taxlaw-2859	423	45	as	as	SCONJ
taxlaw-2859	423	46	the	the	DET
taxlaw-2859	423	47	lines	line	NOUN
taxlaw-2859	423	48	between	between	ADP
taxlaw-2859	423	49	for	for	ADP
taxlaw-2859	423	50	-	-	PUNCT
taxlaw-2859	423	51	profit	profit	NOUN
taxlaw-2859	423	52	and	and	CCONJ
taxlaw-2859	423	53	non	non	ADJ
taxlaw-2859	423	54	-	-	ADJ
taxlaw-2859	423	55	profit	profit	ADJ
taxlaw-2859	423	56	activities	activity	NOUN
taxlaw-2859	423	57	become	become	VERB
taxlaw-2859	423	58	messier	messy	ADJ
taxlaw-2859	423	59	.	.	PUNCT
taxlaw-2859	424	1	partnership	partnership	NOUN
taxlaw-2859	424	2	with	with	ADP
taxlaw-2859	424	3	a	a	DET
taxlaw-2859	424	4	for	for	ADP
taxlaw-2859	424	5	-	-	PUNCT
taxlaw-2859	424	6	profit	profit	NOUN
taxlaw-2859	424	7	organization	organization	NOUN
taxlaw-2859	424	8	may	may	AUX
taxlaw-2859	424	9	cause	cause	VERB
taxlaw-2859	424	10	nonprofit	nonprofit	ADJ
taxlaw-2859	424	11	organizations	organization	NOUN
taxlaw-2859	424	12	to	to	PART
taxlaw-2859	424	13	run	run	VERB
taxlaw-2859	424	14	afoul	afoul	ADV
taxlaw-2859	424	15	of	of	ADP
taxlaw-2859	424	16	any	any	PRON
taxlaw-2859	424	17	of	of	ADP
taxlaw-2859	424	18	these	these	DET
taxlaw-2859	424	19	limitations	limitation	NOUN
taxlaw-2859	424	20	under	under	ADP
taxlaw-2859	424	21	certain	certain	ADJ
taxlaw-2859	424	22	circumstances	circumstance	NOUN
taxlaw-2859	424	23	.	.	PUNCT
taxlaw-2859	425	1	private	private	ADJ
taxlaw-2859	425	2	inurement	inurement	ADJ
taxlaw-2859	425	3	,	,	PUNCT
taxlaw-2859	425	4	private	private	ADJ
taxlaw-2859	425	5	benefit	benefit	NOUN
taxlaw-2859	425	6	and	and	CCONJ
taxlaw-2859	425	7	the	the	DET
taxlaw-2859	425	8	commerciality	commerciality	NOUN
taxlaw-2859	425	9	doctrine	doctrine	NOUN
taxlaw-2859	425	10	have	have	AUX
taxlaw-2859	425	11	presented	present	VERB
taxlaw-2859	425	12	challenges	challenge	NOUN
taxlaw-2859	425	13	to	to	ADP
taxlaw-2859	425	14	art	art	NOUN
taxlaw-2859	425	15	museums	museum	NOUN
taxlaw-2859	425	16	and	and	CCONJ
taxlaw-2859	425	17	other	other	ADJ
taxlaw-2859	425	18	nonprofit	nonprofit	ADJ
taxlaw-2859	425	19	art	art	NOUN
taxlaw-2859	425	20	organizations	organization	NOUN
taxlaw-2859	425	21	that	that	PRON
taxlaw-2859	425	22	display	display	VERB
taxlaw-2859	425	23	art	art	NOUN
taxlaw-2859	425	24	.	.	PUNCT
taxlaw-2859	426	1	the	the	DET
taxlaw-2859	426	2	application	application	NOUN
taxlaw-2859	426	3	of	of	ADP
taxlaw-2859	426	4	these	these	DET
taxlaw-2859	426	5	operational	operational	ADJ
taxlaw-2859	426	6	test	test	NOUN
taxlaw-2859	426	7	rules	rule	NOUN
taxlaw-2859	426	8	and	and	CCONJ
taxlaw-2859	426	9	limitations	limitation	NOUN
taxlaw-2859	426	10	to	to	ADP
taxlaw-2859	426	11	nonprofit	nonprofit	ADJ
taxlaw-2859	426	12	organizations	organization	NOUN
taxlaw-2859	426	13	that	that	PRON
taxlaw-2859	426	14	exhibit	exhibit	VERB
taxlaw-2859	426	15	art	art	NOUN
taxlaw-2859	426	16	,	,	PUNCT
taxlaw-2859	426	17	independently	independently	ADV
taxlaw-2859	426	18	or	or	CCONJ
taxlaw-2859	426	19	jointly	jointly	ADV
taxlaw-2859	426	20	in	in	ADP
taxlaw-2859	426	21	cooperation	cooperation	NOUN
taxlaw-2859	426	22	with	with	ADP
taxlaw-2859	426	23	a	a	DET
taxlaw-2859	426	24	for	for	ADP
taxlaw-2859	426	25	-	-	PUNCT
taxlaw-2859	426	26	profit	profit	NOUN
taxlaw-2859	426	27	entity	entity	NOUN
taxlaw-2859	426	28	,	,	PUNCT
taxlaw-2859	426	29	is	be	AUX
taxlaw-2859	426	30	discussed	discuss	VERB
taxlaw-2859	426	31	in	in	ADP
taxlaw-2859	426	32	more	more	ADJ
taxlaw-2859	426	33	detail	detail	NOUN
taxlaw-2859	426	34	in	in	ADP
taxlaw-2859	426	35	part	part	NOUN
taxlaw-2859	426	36	iv	iv	ADP
taxlaw-2859	426	37	below	below	ADV
taxlaw-2859	426	38	.	.	PUNCT
taxlaw-2859	427	1	even	even	ADV
taxlaw-2859	427	2	when	when	SCONJ
taxlaw-2859	427	3	a	a	DET
taxlaw-2859	427	4	nonprofit	nonprofit	ADJ
taxlaw-2859	427	5	organization	organization	NOUN
taxlaw-2859	427	6	possesses	possess	VERB
taxlaw-2859	427	7	an	an	DET
taxlaw-2859	427	8	exempt	exempt	ADJ
taxlaw-2859	427	9	purpose	purpose	NOUN
taxlaw-2859	427	10	and	and	CCONJ
taxlaw-2859	427	11	passes	pass	VERB
taxlaw-2859	427	12	the	the	DET
taxlaw-2859	427	13	organizational	organizational	ADJ
taxlaw-2859	427	14	and	and	CCONJ
taxlaw-2859	427	15	operational	operational	ADJ
taxlaw-2859	427	16	tests	test	NOUN
taxlaw-2859	427	17	,	,	PUNCT
taxlaw-2859	427	18	it	it	PRON
taxlaw-2859	427	19	may	may	AUX
taxlaw-2859	427	20	still	still	ADV
taxlaw-2859	427	21	be	be	AUX
taxlaw-2859	427	22	subject	subject	ADJ
taxlaw-2859	427	23	to	to	ADP
taxlaw-2859	427	24	tax	tax	NOUN
taxlaw-2859	427	25	upon	upon	SCONJ
taxlaw-2859	427	26	certain	certain	ADJ
taxlaw-2859	427	27	activities	activity	NOUN
taxlaw-2859	427	28	that	that	PRON
taxlaw-2859	427	29	are	be	AUX
taxlaw-2859	427	30	unrelated	unrelated	ADJ
taxlaw-2859	427	31	to	to	ADP
taxlaw-2859	427	32	its	its	PRON
taxlaw-2859	427	33	exempt	exempt	ADJ
taxlaw-2859	427	34	purpose	purpose	NOUN
taxlaw-2859	427	35	.	.	PUNCT
taxlaw-2859	428	1	specifically	specifically	ADV
taxlaw-2859	428	2	,	,	PUNCT
taxlaw-2859	428	3	activities	activity	NOUN
taxlaw-2859	428	4	unrelated	unrelated	ADJ
taxlaw-2859	428	5	to	to	ADP
taxlaw-2859	428	6	an	an	DET
taxlaw-2859	428	7	organization	organization	NOUN
taxlaw-2859	428	8	’s	’s	PART
taxlaw-2859	428	9	purpose	purpose	NOUN
taxlaw-2859	428	10	,	,	PUNCT
taxlaw-2859	428	11	but	but	CCONJ
taxlaw-2859	428	12	that	that	PRON
taxlaw-2859	428	13	do	do	AUX
taxlaw-2859	428	14	not	not	PART
taxlaw-2859	428	15	rise	rise	VERB
taxlaw-2859	428	16	to	to	ADP
taxlaw-2859	428	17	the	the	DET
taxlaw-2859	428	18	level	level	NOUN
taxlaw-2859	428	19	of	of	ADP
taxlaw-2859	428	20	being	be	AUX
taxlaw-2859	428	21	conducted	conduct	VERB
taxlaw-2859	428	22	for	for	ADP
taxlaw-2859	428	23	a	a	DET
taxlaw-2859	428	24	commercial	commercial	ADJ
taxlaw-2859	428	25	purpose	purpose	NOUN
taxlaw-2859	428	26	,	,	PUNCT
taxlaw-2859	428	27	may	may	AUX
taxlaw-2859	428	28	be	be	AUX
taxlaw-2859	428	29	subject	subject	ADJ
taxlaw-2859	428	30	to	to	ADP
taxlaw-2859	428	31	tax	tax	NOUN
taxlaw-2859	428	32	for	for	ADP
taxlaw-2859	428	33	generating	generate	VERB
taxlaw-2859	428	34	unrelated	unrelated	ADJ
taxlaw-2859	428	35	business	business	NOUN
taxlaw-2859	428	36	income	income	NOUN
taxlaw-2859	428	37	(	(	PUNCT
taxlaw-2859	428	38	ubit).100	ubit).100	VERB
taxlaw-2859	428	39	in	in	ADP
taxlaw-2859	428	40	order	order	NOUN
taxlaw-2859	428	41	to	to	PART
taxlaw-2859	428	42	qualify	qualify	VERB
taxlaw-2859	428	43	as	as	ADP
taxlaw-2859	428	44	taxable	taxable	ADJ
taxlaw-2859	428	45	unrelated	unrelated	ADJ
taxlaw-2859	428	46	business	business	NOUN
taxlaw-2859	428	47	income	income	NOUN
taxlaw-2859	428	48	,	,	PUNCT
taxlaw-2859	428	49	income	income	NOUN
taxlaw-2859	428	50	must	must	AUX
taxlaw-2859	428	51	come	come	VERB
taxlaw-2859	428	52	from	from	ADP
taxlaw-2859	428	53	a	a	DET
taxlaw-2859	428	54	trade	trade	NOUN
taxlaw-2859	428	55	or	or	CCONJ
taxlaw-2859	428	56	business	business	NOUN
taxlaw-2859	428	57	,	,	PUNCT
taxlaw-2859	428	58	such	such	ADJ
taxlaw-2859	428	59	trade	trade	NOUN
taxlaw-2859	428	60	or	or	CCONJ
taxlaw-2859	428	61	business	business	NOUN
taxlaw-2859	428	62	must	must	AUX
taxlaw-2859	428	63	be	be	AUX
taxlaw-2859	428	64	regularly	regularly	ADV
taxlaw-2859	428	65	carried	carry	VERB
taxlaw-2859	428	66	on	on	ADP
taxlaw-2859	428	67	by	by	ADP
taxlaw-2859	428	68	the	the	DET
taxlaw-2859	428	69	organization	organization	NOUN
taxlaw-2859	428	70	,	,	PUNCT
taxlaw-2859	428	71	and	and	CCONJ
taxlaw-2859	428	72	the	the	DET
taxlaw-2859	428	73	conduct	conduct	NOUN
taxlaw-2859	428	74	of	of	ADP
taxlaw-2859	428	75	such	such	ADJ
taxlaw-2859	428	76	trade	trade	NOUN
taxlaw-2859	428	77	or	or	CCONJ
taxlaw-2859	428	78	business	business	NOUN
taxlaw-2859	428	79	must	must	AUX
taxlaw-2859	428	80	not	not	PART
taxlaw-2859	428	81	be	be	AUX
taxlaw-2859	428	82	substantially	substantially	ADV
taxlaw-2859	428	83	related	relate	VERB
taxlaw-2859	428	84	,	,	PUNCT
taxlaw-2859	428	85	other	other	ADJ
taxlaw-2859	428	86	than	than	ADP
taxlaw-2859	428	87	through	through	ADP
taxlaw-2859	428	88	production	production	NOUN
taxlaw-2859	428	89	of	of	ADP
taxlaw-2859	428	90	funds	fund	NOUN
taxlaw-2859	428	91	,	,	PUNCT
taxlaw-2859	428	92	to	to	ADP
taxlaw-2859	428	93	the	the	DET
taxlaw-2859	428	94	organization	organization	NOUN
taxlaw-2859	428	95	’s	’s	PART
taxlaw-2859	428	96	performance	performance	NOUN
taxlaw-2859	428	97	of	of	ADP
taxlaw-2859	428	98	its	its	PRON
taxlaw-2859	428	99	exempt	exempt	ADJ
taxlaw-2859	428	100	functions.101	functions.101	NOUN
taxlaw-2859	428	101	the	the	DET
taxlaw-2859	428	102	“	"	PUNCT
taxlaw-2859	428	103	fragmentation	fragmentation	NOUN
taxlaw-2859	428	104	”	"	PUNCT
taxlaw-2859	428	105	rule	rule	NOUN
taxlaw-2859	428	106	permits	permit	VERB
taxlaw-2859	428	107	the	the	DET
taxlaw-2859	428	108	irs	irs	PROPN
taxlaw-2859	428	109	to	to	PART
taxlaw-2859	428	110	apply	apply	VERB
taxlaw-2859	428	111	the	the	DET
taxlaw-2859	428	112	ubit	ubit	NOUN
taxlaw-2859	428	113	to	to	PART
taxlaw-2859	428	114	separate	separate	VERB
taxlaw-2859	428	115	revenue	revenue	NOUN
taxlaw-2859	428	116	streams	stream	NOUN
taxlaw-2859	428	117	,	,	PUNCT
taxlaw-2859	428	118	even	even	ADV
taxlaw-2859	428	119	if	if	SCONJ
taxlaw-2859	428	120	those	those	DET
taxlaw-2859	428	121	revenue	revenue	NOUN
taxlaw-2859	428	122	streams	stream	NOUN
taxlaw-2859	428	123	are	be	AUX
taxlaw-2859	428	124	part	part	NOUN
taxlaw-2859	428	125	of	of	ADP
taxlaw-2859	428	126	a	a	DET
taxlaw-2859	428	127	single	single	ADJ
taxlaw-2859	428	128	business.102	business.102	ADV
taxlaw-2859	428	129	for	for	ADP
taxlaw-2859	428	130	example	example	NOUN
taxlaw-2859	428	131	,	,	PUNCT
taxlaw-2859	428	132	the	the	DET
taxlaw-2859	428	133	fragmentation	fragmentation	NOUN
taxlaw-2859	428	134	rule	rule	NOUN
taxlaw-2859	428	135	allows	allow	VERB
taxlaw-2859	428	136	the	the	DET
taxlaw-2859	428	137	irs	irs	PROPN
taxlaw-2859	428	138	to	to	PART
taxlaw-2859	428	139	apply	apply	VERB
taxlaw-2859	428	140	the	the	DET
taxlaw-2859	428	141	ubit	ubit	NOUN
taxlaw-2859	428	142	to	to	ADP
taxlaw-2859	428	143	the	the	DET
taxlaw-2859	428	144	sale	sale	NOUN
taxlaw-2859	428	145	of	of	ADP
taxlaw-2859	428	146	souvenir	souvenir	NOUN
taxlaw-2859	428	147	pens	pen	NOUN
taxlaw-2859	428	148	at	at	ADP
taxlaw-2859	428	149	a	a	DET
taxlaw-2859	428	150	museum	museum	NOUN
taxlaw-2859	428	151	gift	gift	NOUN
taxlaw-2859	428	152	shop	shop	NOUN
taxlaw-2859	428	153	,	,	PUNCT
taxlaw-2859	428	154	but	but	CCONJ
taxlaw-2859	428	155	not	not	PART
taxlaw-2859	428	156	to	to	ADP
taxlaw-2859	428	157	sales	sale	NOUN
taxlaw-2859	428	158	of	of	ADP
taxlaw-2859	428	159	postcards	postcard	NOUN
taxlaw-2859	428	160	with	with	ADP
taxlaw-2859	428	161	art	art	NOUN
taxlaw-2859	428	162	reproductions.103	reproductions.103	VERB
taxlaw-2859	428	163	the	the	DET
taxlaw-2859	428	164	primary	primary	ADJ
taxlaw-2859	428	165	objective	objective	NOUN
taxlaw-2859	428	166	of	of	ADP
taxlaw-2859	428	167	ubit	ubit	NOUN
taxlaw-2859	428	168	is	be	AUX
taxlaw-2859	428	169	to	to	PART
taxlaw-2859	428	170	eliminate	eliminate	VERB
taxlaw-2859	428	171	a	a	DET
taxlaw-2859	428	172	source	source	NOUN
taxlaw-2859	428	173	of	of	ADP
taxlaw-2859	428	174	unfair	unfair	ADJ
taxlaw-2859	428	175	competition	competition	NOUN
taxlaw-2859	428	176	by	by	ADP
taxlaw-2859	428	177	taxing	tax	VERB
taxlaw-2859	428	178	the	the	DET
taxlaw-2859	428	179	income	income	NOUN
taxlaw-2859	428	180	from	from	ADP
taxlaw-2859	428	181	unrelated	unrelated	ADJ
taxlaw-2859	428	182	business	business	NOUN
taxlaw-2859	428	183	activities	activity	NOUN
taxlaw-2859	428	184	of	of	ADP
taxlaw-2859	428	185	exempt	exempt	ADJ
taxlaw-2859	428	186	organizations	organization	NOUN
taxlaw-2859	428	187	the	the	DET
taxlaw-2859	428	188	same	same	ADJ
taxlaw-2859	428	189	as	as	SCONJ
taxlaw-2859	428	190	the	the	DET
taxlaw-2859	428	191	income	income	NOUN
taxlaw-2859	428	192	earned	earn	VERB
taxlaw-2859	428	193	by	by	ADP
taxlaw-2859	428	194	nonexempt	nonexempt	ADJ
taxlaw-2859	428	195	businesses	business	NOUN
taxlaw-2859	428	196	with	with	ADP
taxlaw-2859	428	197	which	which	PRON
taxlaw-2859	428	198	the	the	DET
taxlaw-2859	428	199	exempt	exempt	ADJ
taxlaw-2859	428	200	organizations	organization	NOUN
taxlaw-2859	428	201	’	'	PUNCT
taxlaw-2859	428	202	business	business	NOUN
taxlaw-2859	428	203	activities	activity	NOUN
taxlaw-2859	428	204	compete.104	compete.104	NOUN
taxlaw-2859	428	205	by	by	ADP
taxlaw-2859	428	206	imposing	impose	VERB
taxlaw-2859	428	207	this	this	DET
taxlaw-2859	428	208	tax	tax	NOUN
taxlaw-2859	428	209	,	,	PUNCT
taxlaw-2859	428	210	regulators	regulator	NOUN
taxlaw-2859	428	211	can	can	AUX
taxlaw-2859	428	212	sanction	sanction	VERB
taxlaw-2859	428	213	exempt	exempt	ADJ
taxlaw-2859	428	214	organizations	organization	NOUN
taxlaw-2859	428	215	engaging	engage	VERB
taxlaw-2859	428	216	in	in	ADP
taxlaw-2859	428	217	unrelated	unrelated	ADJ
taxlaw-2859	428	218	business	business	NOUN
taxlaw-2859	428	219	activities	activity	NOUN
taxlaw-2859	428	220	without	without	ADP
taxlaw-2859	428	221	revoking	revoke	VERB
taxlaw-2859	428	222	exemption	exemption	NOUN
taxlaw-2859	428	223	entirely.105	entirely.105	NOUN
taxlaw-2859	428	224	generally	generally	ADV
taxlaw-2859	428	225	,	,	PUNCT
taxlaw-2859	428	226	unrelated	unrelated	ADJ
taxlaw-2859	428	227	business	business	NOUN
taxlaw-2859	428	228	activities	activity	NOUN
taxlaw-2859	428	229	must	must	AUX
taxlaw-2859	428	230	be	be	AUX
taxlaw-2859	428	231	a	a	DET
taxlaw-2859	428	232	less	less	ADJ
taxlaw-2859	428	233	than	than	ADP
taxlaw-2859	428	234	substantial	substantial	ADJ
taxlaw-2859	428	235	part	part	NOUN
taxlaw-2859	428	236	of	of	ADP
taxlaw-2859	428	237	an	an	DET
taxlaw-2859	428	238	exempt	exempt	ADJ
taxlaw-2859	428	239	organization	organization	NOUN
taxlaw-2859	428	240	’s	’s	PART
taxlaw-2859	428	241	overall	overall	ADJ
taxlaw-2859	428	242	activities	activity	NOUN
taxlaw-2859	428	243	or	or	CCONJ
taxlaw-2859	428	244	the	the	DET
taxlaw-2859	428	245	organization	organization	NOUN
taxlaw-2859	428	246	will	will	AUX
taxlaw-2859	428	247	lose	lose	VERB
taxlaw-2859	428	248	its	its	PRON
taxlaw-2859	428	249	exemption.106	exemption.106	NOUN
taxlaw-2859	428	250	substantiality	substantiality	NOUN
taxlaw-2859	428	251	is	be	AUX
taxlaw-2859	428	252	often	often	ADV
taxlaw-2859	428	253	determined	determine	VERB
taxlaw-2859	428	254	by	by	ADP
taxlaw-2859	428	255	looking	look	VERB
taxlaw-2859	428	256	the	the	DET
taxlaw-2859	428	257	ratio	ratio	NOUN
taxlaw-2859	428	258	of	of	ADP
taxlaw-2859	428	259	unrelated	unrelated	ADJ
taxlaw-2859	428	260	business	business	NOUN
taxlaw-2859	428	261	income	income	NOUN
taxlaw-2859	428	262	to	to	PART
taxlaw-2859	428	263	total	total	VERB
taxlaw-2859	428	264	income107	income107	PROPN
taxlaw-2859	428	265	–	–	PUNCT
taxlaw-2859	428	266	with	with	ADP
taxlaw-2859	428	267	this	this	DET
taxlaw-2859	428	268	method	method	NOUN
taxlaw-2859	428	269	,	,	PUNCT
taxlaw-2859	428	270	a	a	DET
taxlaw-2859	428	271	ratio	ratio	NOUN
taxlaw-2859	428	272	of	of	ADP
taxlaw-2859	428	273	about	about	ADV
taxlaw-2859	428	274	one	one	NUM
taxlaw-2859	428	275	-	-	PUNCT
taxlaw-2859	428	276	third	third	NOUN
taxlaw-2859	428	277	has	have	AUX
taxlaw-2859	428	278	found	find	VERB
taxlaw-2859	428	279	to	to	PART
taxlaw-2859	428	280	be	be	AUX
taxlaw-2859	428	281	“	"	PUNCT
taxlaw-2859	428	282	substantial	substantial	ADJ
taxlaw-2859	428	283	”	"	PUNCT
taxlaw-2859	428	284	99	99	NUM
taxlaw-2859	428	285	living	living	NOUN
taxlaw-2859	428	286	faith	faith	NOUN
taxlaw-2859	428	287	,	,	PUNCT
taxlaw-2859	428	288	inc	inc	PROPN
taxlaw-2859	428	289	.	.	PROPN
taxlaw-2859	429	1	v.	v.	ADP
taxlaw-2859	429	2	comm’r	comm’r	NOUN
taxlaw-2859	429	3	,	,	PUNCT
taxlaw-2859	429	4	950	950	NUM
taxlaw-2859	429	5	f	f	NOUN
taxlaw-2859	429	6	2d	2d	NUM
taxlaw-2859	429	7	365	365	NUM
taxlaw-2859	429	8	,	,	PUNCT
taxlaw-2859	429	9	371	371	NUM
taxlaw-2859	429	10	(	(	PUNCT
taxlaw-2859	429	11	1991	1991	NUM
taxlaw-2859	429	12	)	)	PUNCT
taxlaw-2859	429	13	.	.	PUNCT
taxlaw-2859	430	1	see	see	VERB
taxlaw-2859	430	2	also	also	ADV
taxlaw-2859	430	3	bruce	bruce	PROPN
taxlaw-2859	430	4	r.	r.	PROPN
taxlaw-2859	430	5	hopkins	hopkins	PROPN
taxlaw-2859	430	6	,	,	PUNCT
taxlaw-2859	430	7	the	the	DET
taxlaw-2859	430	8	law	law	NOUN
taxlaw-2859	430	9	of	of	ADP
taxlaw-2859	430	10	tax	tax	NOUN
taxlaw-2859	430	11	-	-	PUNCT
taxlaw-2859	430	12	exempt	exempt	ADJ
taxlaw-2859	430	13	organizations	organization	NOUN
taxlaw-2859	430	14	(	(	PUNCT
taxlaw-2859	430	15	10th	10th	ADJ
taxlaw-2859	430	16	ed	ed	NOUN
taxlaw-2859	430	17	.	.	PROPN
taxlaw-2859	430	18	2011	2011	NUM
taxlaw-2859	430	19	)	)	PUNCT
taxlaw-2859	430	20	.	.	PUNCT
taxlaw-2859	431	1	100	100	NUM
taxlaw-2859	431	2	treas	trea	NOUN
taxlaw-2859	431	3	.	.	PUNCT
taxlaw-2859	432	1	reg	reg	PROPN
taxlaw-2859	432	2	.	.	PUNCT
taxlaw-2859	433	1	§	§	PROPN
taxlaw-2859	433	2	1.513–1(a	1.513–1(a	NUM
taxlaw-2859	433	3	)	)	PUNCT
taxlaw-2859	433	4	.	.	PUNCT
taxlaw-2859	434	1	101	101	NUM
taxlaw-2859	434	2	i	i	PRON
taxlaw-2859	434	3	d.	d.	PROPN
taxlaw-2859	434	4	102	102	NUM
taxlaw-2859	434	5	i.r.c	i.r.c	NOUN
taxlaw-2859	434	6	.	.	PUNCT
taxlaw-2859	435	1	§	§	PROPN
taxlaw-2859	435	2	513(c	513(c	PROPN
taxlaw-2859	435	3	)	)	PUNCT
taxlaw-2859	435	4	(	(	PUNCT
taxlaw-2859	435	5	stating	state	VERB
taxlaw-2859	435	6	that	that	SCONJ
taxlaw-2859	435	7	“	"	PUNCT
taxlaw-2859	435	8	an	an	DET
taxlaw-2859	435	9	activity	activity	NOUN
taxlaw-2859	435	10	does	do	AUX
taxlaw-2859	435	11	not	not	PART
taxlaw-2859	435	12	lose	lose	VERB
taxlaw-2859	435	13	identity	identity	NOUN
taxlaw-2859	435	14	as	as	ADP
taxlaw-2859	435	15	trade	trade	NOUN
taxlaw-2859	435	16	or	or	CCONJ
taxlaw-2859	435	17	business	business	NOUN
taxlaw-2859	435	18	merely	merely	ADV
taxlaw-2859	435	19	because	because	SCONJ
taxlaw-2859	435	20	it	it	PRON
taxlaw-2859	435	21	is	be	AUX
taxlaw-2859	435	22	carried	carry	VERB
taxlaw-2859	435	23	on	on	ADP
taxlaw-2859	435	24	within	within	ADP
taxlaw-2859	435	25	a	a	DET
taxlaw-2859	435	26	larger	large	ADJ
taxlaw-2859	435	27	aggregate	aggregate	NOUN
taxlaw-2859	435	28	of	of	ADP
taxlaw-2859	435	29	similar	similar	ADJ
taxlaw-2859	435	30	activities	activity	NOUN
taxlaw-2859	435	31	or	or	CCONJ
taxlaw-2859	435	32	within	within	ADP
taxlaw-2859	435	33	a	a	DET
taxlaw-2859	435	34	larger	large	ADJ
taxlaw-2859	435	35	complex	complex	NOUN
taxlaw-2859	435	36	of	of	ADP
taxlaw-2859	435	37	other	other	ADJ
taxlaw-2859	435	38	endeavors	endeavor	NOUN
taxlaw-2859	435	39	which	which	PRON
taxlaw-2859	435	40	may	may	AUX
taxlaw-2859	435	41	,	,	PUNCT
taxlaw-2859	435	42	or	or	CCONJ
taxlaw-2859	435	43	may	may	AUX
taxlaw-2859	435	44	not	not	PART
taxlaw-2859	435	45	,	,	PUNCT
taxlaw-2859	435	46	be	be	AUX
taxlaw-2859	435	47	related	relate	VERB
taxlaw-2859	435	48	to	to	ADP
taxlaw-2859	435	49	the	the	DET
taxlaw-2859	435	50	exempt	exempt	ADJ
taxlaw-2859	435	51	purpose	purpose	NOUN
taxlaw-2859	435	52	of	of	ADP
taxlaw-2859	435	53	the	the	DET
taxlaw-2859	435	54	organization	organization	NOUN
taxlaw-2859	435	55	”	"	PUNCT
taxlaw-2859	435	56	)	)	PUNCT
taxlaw-2859	435	57	;	;	PUNCT
taxlaw-2859	436	1	treas	treas	PROPN
taxlaw-2859	436	2	.	.	PUNCT
taxlaw-2859	437	1	reg	reg	PROPN
taxlaw-2859	437	2	.	.	PUNCT
taxlaw-2859	438	1	§	§	NOUN
taxlaw-2859	438	2	1.513	1.513	NUM
taxlaw-2859	438	3	-	-	SYM
taxlaw-2859	438	4	1(b	1(b	NUM
taxlaw-2859	438	5	)	)	PUNCT
taxlaw-2859	438	6	.	.	PUNCT
taxlaw-2859	439	1	103	103	NUM
taxlaw-2859	439	2	rev	rev	X
taxlaw-2859	439	3	.	.	PUNCT
taxlaw-2859	439	4	rul	rul	NOUN
taxlaw-2859	439	5	.	.	PUNCT
taxlaw-2859	440	1	73	73	NUM
taxlaw-2859	440	2	-	-	SYM
taxlaw-2859	440	3	105	105	NUM
taxlaw-2859	440	4	,	,	PUNCT
taxlaw-2859	440	5	1973	1973	NUM
taxlaw-2859	440	6	-	-	SYM
taxlaw-2859	440	7	1	1	NUM
taxlaw-2859	440	8	c.b	c.b	PROPN
taxlaw-2859	440	9	.	.	PROPN
taxlaw-2859	440	10	264	264	NUM
taxlaw-2859	440	11	(	(	PUNCT
taxlaw-2859	440	12	1973	1973	NUM
taxlaw-2859	440	13	)	)	PUNCT
taxlaw-2859	440	14	(	(	PUNCT
taxlaw-2859	440	15	sales	sale	NOUN
taxlaw-2859	440	16	of	of	ADP
taxlaw-2859	440	17	art	art	NOUN
taxlaw-2859	440	18	reproductions	reproduction	NOUN
taxlaw-2859	440	19	are	be	AUX
taxlaw-2859	440	20	substantially	substantially	ADV
taxlaw-2859	440	21	related	relate	VERB
taxlaw-2859	440	22	,	,	PUNCT
taxlaw-2859	440	23	but	but	CCONJ
taxlaw-2859	441	1	sales	sale	NOUN
taxlaw-2859	441	2	of	of	ADP
taxlaw-2859	441	3	science	science	NOUN
taxlaw-2859	441	4	books	book	NOUN
taxlaw-2859	441	5	and	and	CCONJ
taxlaw-2859	441	6	general	general	ADJ
taxlaw-2859	441	7	souvenir	souvenir	NOUN
taxlaw-2859	441	8	items	item	NOUN
taxlaw-2859	441	9	relating	relate	VERB
taxlaw-2859	441	10	to	to	ADP
taxlaw-2859	441	11	city	city	NOUN
taxlaw-2859	441	12	in	in	ADP
taxlaw-2859	441	13	which	which	PRON
taxlaw-2859	441	14	art	art	NOUN
taxlaw-2859	441	15	museum	museum	NOUN
taxlaw-2859	441	16	was	be	AUX
taxlaw-2859	441	17	located	locate	VERB
taxlaw-2859	441	18	were	be	AUX
taxlaw-2859	441	19	not	not	PART
taxlaw-2859	441	20	substantially	substantially	ADV
taxlaw-2859	441	21	related	relate	VERB
taxlaw-2859	441	22	to	to	ADP
taxlaw-2859	441	23	museum	museum	NOUN
taxlaw-2859	441	24	’s	’s	PART
taxlaw-2859	441	25	exempt	exempt	ADJ
taxlaw-2859	441	26	purpose	purpose	NOUN
taxlaw-2859	441	27	of	of	ADP
taxlaw-2859	441	28	promoting	promote	VERB
taxlaw-2859	441	29	public	public	ADJ
taxlaw-2859	441	30	understanding	understanding	NOUN
taxlaw-2859	441	31	of	of	ADP
taxlaw-2859	441	32	art	art	NOUN
taxlaw-2859	441	33	.	.	PUNCT
taxlaw-2859	441	34	)	)	PUNCT
taxlaw-2859	441	35	.	.	PUNCT
taxlaw-2859	442	1	see	see	AUX
taxlaw-2859	442	2	also	also	ADV
taxlaw-2859	442	3	rev	rev	VERB
taxlaw-2859	442	4	.	.	PUNCT
taxlaw-2859	443	1	rul	rul	NOUN
taxlaw-2859	443	2	.	.	PUNCT
taxlaw-2859	444	1	73	73	NUM
taxlaw-2859	444	2	-	-	SYM
taxlaw-2859	444	3	104	104	NUM
taxlaw-2859	444	4	,	,	PUNCT
taxlaw-2859	444	5	1973	1973	NUM
taxlaw-2859	444	6	-	-	SYM
taxlaw-2859	444	7	1	1	NUM
taxlaw-2859	444	8	c.b	c.b	PROPN
taxlaw-2859	444	9	.	.	PROPN
taxlaw-2859	444	10	263	263	NUM
taxlaw-2859	444	11	(	(	PUNCT
taxlaw-2859	444	12	1973	1973	NUM
taxlaw-2859	444	13	)	)	PUNCT
taxlaw-2859	444	14	(	(	PUNCT
taxlaw-2859	444	15	sales	sale	NOUN
taxlaw-2859	444	16	of	of	ADP
taxlaw-2859	444	17	postcards	postcard	NOUN
taxlaw-2859	444	18	with	with	ADP
taxlaw-2859	444	19	art	art	NOUN
taxlaw-2859	444	20	reproductions	reproduction	NOUN
taxlaw-2859	444	21	are	be	AUX
taxlaw-2859	444	22	not	not	PART
taxlaw-2859	444	23	subject	subject	ADJ
taxlaw-2859	444	24	to	to	ADP
taxlaw-2859	444	25	ubit	ubit	NOUN
taxlaw-2859	444	26	)	)	PUNCT
taxlaw-2859	444	27	.	.	PUNCT
taxlaw-2859	445	1	104	104	NUM
taxlaw-2859	445	2	treas	trea	NOUN
taxlaw-2859	445	3	.	.	PUNCT
taxlaw-2859	446	1	reg	reg	PROPN
taxlaw-2859	446	2	.	.	PUNCT
taxlaw-2859	447	1	§	§	PROPN
taxlaw-2859	447	2	1.513–1(b	1.513–1(b	NUM
taxlaw-2859	447	3	)	)	PUNCT
taxlaw-2859	447	4	.	.	PUNCT
taxlaw-2859	448	1	105	105	NUM
taxlaw-2859	448	2	hopkins	hopkin	NOUN
taxlaw-2859	448	3	,	,	PUNCT
taxlaw-2859	448	4	supra	supra	PROPN
taxlaw-2859	448	5	note	note	PROPN
taxlaw-2859	448	6	99	99	NUM
taxlaw-2859	448	7	,	,	PUNCT
taxlaw-2859	448	8	at	at	ADP
taxlaw-2859	448	9	634	634	NUM
taxlaw-2859	448	10	.	.	PUNCT
taxlaw-2859	448	11	106	106	NUM
taxlaw-2859	448	12	see	see	VERB
taxlaw-2859	448	13	treas	treas	PROPN
taxlaw-2859	448	14	.	.	PUNCT
taxlaw-2859	449	1	reg	reg	PROPN
taxlaw-2859	449	2	.	.	PUNCT
taxlaw-2859	450	1	§	§	PROPN
taxlaw-2859	450	2	1.501(c)(3)–1(c)(1	1.501(c)(3)–1(c)(1	NUM
taxlaw-2859	450	3	)	)	PUNCT
taxlaw-2859	450	4	;	;	PUNCT
taxlaw-2859	450	5	rev	rev	PROPN
taxlaw-2859	450	6	.	.	PROPN
taxlaw-2859	451	1	rul	rul	PROPN
taxlaw-2859	451	2	.	.	PUNCT
taxlaw-2859	452	1	66	66	NUM
taxlaw-2859	452	2	-	-	SYM
taxlaw-2859	452	3	221	221	NUM
taxlaw-2859	452	4	,	,	PUNCT
taxlaw-2859	452	5	1966	1966	NUM
taxlaw-2859	452	6	-	-	SYM
taxlaw-2859	452	7	1	1	NUM
taxlaw-2859	452	8	c.b	c.b	PROPN
taxlaw-2859	452	9	.	.	PROPN
taxlaw-2859	452	10	220	220	NUM
taxlaw-2859	452	11	(	(	PUNCT
taxlaw-2859	452	12	1966	1966	NUM
taxlaw-2859	452	13	)	)	PUNCT
taxlaw-2859	452	14	.	.	PUNCT
taxlaw-2859	453	1	107	107	NUM
taxlaw-2859	453	2	rev	rev	VERB
taxlaw-2859	453	3	.	.	PUNCT
taxlaw-2859	454	1	rul	rul	NOUN
taxlaw-2859	454	2	.	.	PUNCT
taxlaw-2859	455	1	64	64	NUM
taxlaw-2859	455	2	-	-	SYM
taxlaw-2859	455	3	182	182	NUM
taxlaw-2859	455	4	,	,	PUNCT
taxlaw-2859	455	5	1964–1	1964–1	PROPN
taxlaw-2859	455	6	c.b	c.b	PROPN
taxlaw-2859	455	7	.	.	PROPN
taxlaw-2859	455	8	186	186	NUM
taxlaw-2859	455	9	(	(	PUNCT
taxlaw-2859	455	10	1964	1964	NUM
taxlaw-2859	455	11	)	)	PUNCT
taxlaw-2859	455	12	;	;	PUNCT
taxlaw-2859	455	13	see	see	VERB
taxlaw-2859	455	14	also	also	ADV
taxlaw-2859	455	15	hopkins	hopkin	NOUN
taxlaw-2859	455	16	,	,	PUNCT
taxlaw-2859	455	17	supra	supra	PROPN
taxlaw-2859	455	18	note	note	PROPN
taxlaw-2859	455	19	99	99	NUM
taxlaw-2859	455	20	,	,	PUNCT
taxlaw-2859	455	21	at	at	ADP
taxlaw-2859	455	22	635	635	NUM
taxlaw-2859	455	23	.	.	PUNCT
taxlaw-2859	456	1	86	86	NUM
taxlaw-2859	456	2	columbia	columbia	PROPN
taxlaw-2859	456	3	journal	journal	PROPN
taxlaw-2859	456	4	of	of	ADP
taxlaw-2859	456	5	tax	tax	NOUN
taxlaw-2859	456	6	law	law	NOUN
taxlaw-2859	457	1	[	[	X
taxlaw-2859	457	2	vol.9:67	vol.9:67	PROPN
taxlaw-2859	457	3	and	and	CCONJ
taxlaw-2859	457	4	thus	thus	ADV
taxlaw-2859	457	5	disqualified	disqualify	VERB
taxlaw-2859	457	6	an	an	DET
taxlaw-2859	457	7	organization	organization	NOUN
taxlaw-2859	457	8	from	from	ADP
taxlaw-2859	457	9	exemption.108	exemption.108	NOUN
taxlaw-2859	457	10	however	however	ADV
taxlaw-2859	457	11	,	,	PUNCT
taxlaw-2859	457	12	the	the	DET
taxlaw-2859	457	13	irs	irs	PROPN
taxlaw-2859	457	14	occasionally	occasionally	ADV
taxlaw-2859	457	15	applies	apply	VERB
taxlaw-2859	457	16	a	a	DET
taxlaw-2859	457	17	“	"	PUNCT
taxlaw-2859	457	18	commensurate	commensurate	ADJ
taxlaw-2859	457	19	test	test	NOUN
taxlaw-2859	457	20	,	,	PUNCT
taxlaw-2859	457	21	”	"	PUNCT
taxlaw-2859	457	22	under	under	ADP
taxlaw-2859	457	23	which	which	PRON
taxlaw-2859	457	24	it	it	PRON
taxlaw-2859	457	25	will	will	AUX
taxlaw-2859	457	26	permit	permit	VERB
taxlaw-2859	457	27	substantial	substantial	ADJ
taxlaw-2859	457	28	unrelated	unrelated	ADJ
taxlaw-2859	457	29	business	business	NOUN
taxlaw-2859	457	30	income	income	NOUN
taxlaw-2859	457	31	where	where	SCONJ
taxlaw-2859	457	32	the	the	DET
taxlaw-2859	457	33	exempt	exempt	ADJ
taxlaw-2859	457	34	organization	organization	NOUN
taxlaw-2859	457	35	also	also	ADV
taxlaw-2859	457	36	spends	spend	VERB
taxlaw-2859	457	37	a	a	DET
taxlaw-2859	457	38	significant	significant	ADJ
taxlaw-2859	457	39	amount	amount	NOUN
taxlaw-2859	457	40	of	of	ADP
taxlaw-2859	457	41	time	time	NOUN
taxlaw-2859	457	42	or	or	CCONJ
taxlaw-2859	457	43	funds	fund	NOUN
taxlaw-2859	457	44	on	on	ADP
taxlaw-2859	457	45	exempt	exempt	ADJ
taxlaw-2859	457	46	functions.109	functions.109	VERB
taxlaw-2859	457	47	profitable	profitable	ADJ
taxlaw-2859	457	48	activities	activity	NOUN
taxlaw-2859	457	49	have	have	AUX
taxlaw-2859	457	50	recently	recently	ADV
taxlaw-2859	457	51	gained	gain	VERB
taxlaw-2859	457	52	greater	great	ADJ
taxlaw-2859	457	53	relevance	relevance	NOUN
taxlaw-2859	457	54	to	to	ADP
taxlaw-2859	457	55	art	art	NOUN
taxlaw-2859	457	56	museums	museum	NOUN
taxlaw-2859	457	57	and	and	CCONJ
taxlaw-2859	457	58	nonprofit	nonprofit	ADJ
taxlaw-2859	457	59	organizations	organization	NOUN
taxlaw-2859	457	60	that	that	PRON
taxlaw-2859	457	61	display	display	VERB
taxlaw-2859	457	62	art	art	NOUN
taxlaw-2859	457	63	,	,	PUNCT
taxlaw-2859	457	64	as	as	SCONJ
taxlaw-2859	457	65	exhibitions	exhibition	NOUN
taxlaw-2859	457	66	and	and	CCONJ
taxlaw-2859	457	67	other	other	ADJ
taxlaw-2859	457	68	revenue	revenue	NOUN
taxlaw-2859	457	69	-	-	PUNCT
taxlaw-2859	457	70	generating	generate	VERB
taxlaw-2859	457	71	activities	activity	NOUN
taxlaw-2859	457	72	become	become	VERB
taxlaw-2859	457	73	a	a	DET
taxlaw-2859	457	74	critical	critical	ADJ
taxlaw-2859	457	75	source	source	NOUN
taxlaw-2859	457	76	of	of	ADP
taxlaw-2859	457	77	funding	funding	NOUN
taxlaw-2859	457	78	.	.	PUNCT
taxlaw-2859	458	1	many	many	ADJ
taxlaw-2859	458	2	kinds	kind	NOUN
taxlaw-2859	458	3	of	of	ADP
taxlaw-2859	458	4	activities	activity	NOUN
taxlaw-2859	458	5	undertaken	undertake	VERB
taxlaw-2859	458	6	by	by	ADP
taxlaw-2859	458	7	museums	museum	NOUN
taxlaw-2859	458	8	have	have	AUX
taxlaw-2859	458	9	not	not	PART
taxlaw-2859	458	10	been	be	AUX
taxlaw-2859	458	11	considered	consider	VERB
taxlaw-2859	458	12	impermissibly	impermissibly	ADV
taxlaw-2859	458	13	commercial	commercial	ADJ
taxlaw-2859	458	14	in	in	ADP
taxlaw-2859	458	15	nature	nature	NOUN
taxlaw-2859	458	16	,	,	PUNCT
taxlaw-2859	458	17	including	include	VERB
taxlaw-2859	458	18	the	the	DET
taxlaw-2859	458	19	operation	operation	NOUN
taxlaw-2859	458	20	of	of	ADP
taxlaw-2859	458	21	retail	retail	ADJ
taxlaw-2859	458	22	and	and	CCONJ
taxlaw-2859	458	23	gift	gift	NOUN
taxlaw-2859	458	24	shops	shop	NOUN
taxlaw-2859	458	25	,	,	PUNCT
taxlaw-2859	458	26	restaurants	restaurant	NOUN
taxlaw-2859	458	27	,	,	PUNCT
taxlaw-2859	458	28	event	event	NOUN
taxlaw-2859	458	29	space	space	NOUN
taxlaw-2859	458	30	rental	rental	NOUN
taxlaw-2859	458	31	,	,	PUNCT
taxlaw-2859	458	32	and	and	CCONJ
taxlaw-2859	458	33	even	even	ADV
taxlaw-2859	458	34	direct	direct	ADJ
taxlaw-2859	458	35	sale	sale	NOUN
taxlaw-2859	458	36	and	and	CCONJ
taxlaw-2859	458	37	lending	lending	NOUN
taxlaw-2859	458	38	of	of	ADP
taxlaw-2859	458	39	original	original	ADJ
taxlaw-2859	458	40	artworks	artwork	NOUN
taxlaw-2859	458	41	by	by	ADP
taxlaw-2859	458	42	the	the	DET
taxlaw-2859	458	43	art	art	NOUN
taxlaw-2859	458	44	museum	museum	NOUN
taxlaw-2859	458	45	.	.	PUNCT
taxlaw-2859	459	1	in	in	ADP
taxlaw-2859	459	2	some	some	DET
taxlaw-2859	459	3	cases	case	NOUN
taxlaw-2859	459	4	,	,	PUNCT
taxlaw-2859	459	5	these	these	DET
taxlaw-2859	459	6	activities	activity	NOUN
taxlaw-2859	459	7	also	also	ADV
taxlaw-2859	459	8	are	be	AUX
taxlaw-2859	459	9	considered	consider	VERB
taxlaw-2859	459	10	to	to	PART
taxlaw-2859	459	11	take	take	VERB
taxlaw-2859	459	12	place	place	NOUN
taxlaw-2859	459	13	in	in	ADP
taxlaw-2859	459	14	furtherance	furtherance	NOUN
taxlaw-2859	459	15	of	of	ADP
taxlaw-2859	459	16	a	a	DET
taxlaw-2859	459	17	museum	museum	NOUN
taxlaw-2859	459	18	’s	’s	PART
taxlaw-2859	459	19	purpose	purpose	NOUN
taxlaw-2859	459	20	and	and	CCONJ
taxlaw-2859	459	21	remain	remain	VERB
taxlaw-2859	459	22	untaxed.110	untaxed.110	NOUN
taxlaw-2859	459	23	the	the	DET
taxlaw-2859	459	24	application	application	NOUN
taxlaw-2859	459	25	of	of	ADP
taxlaw-2859	459	26	the	the	DET
taxlaw-2859	459	27	ubit	ubit	NOUN
taxlaw-2859	459	28	rules	rule	NOUN
taxlaw-2859	459	29	as	as	SCONJ
taxlaw-2859	459	30	applied	apply	VERB
taxlaw-2859	459	31	specifically	specifically	ADV
taxlaw-2859	459	32	in	in	ADP
taxlaw-2859	459	33	the	the	DET
taxlaw-2859	459	34	context	context	NOUN
taxlaw-2859	459	35	of	of	ADP
taxlaw-2859	459	36	art	art	NOUN
taxlaw-2859	459	37	exhibition	exhibition	NOUN
taxlaw-2859	459	38	activities	activity	NOUN
taxlaw-2859	459	39	by	by	ADP
taxlaw-2859	459	40	nonprofit	nonprofit	ADJ
taxlaw-2859	459	41	organizations	organization	NOUN
taxlaw-2859	459	42	is	be	AUX
taxlaw-2859	459	43	discussed	discuss	VERB
taxlaw-2859	459	44	in	in	ADP
taxlaw-2859	459	45	more	more	ADJ
taxlaw-2859	459	46	detail	detail	NOUN
taxlaw-2859	459	47	in	in	ADP
taxlaw-2859	459	48	part	part	NOUN
taxlaw-2859	459	49	iv	iv	ADP
taxlaw-2859	459	50	,	,	PUNCT
taxlaw-2859	459	51	below	below	ADV
taxlaw-2859	459	52	.	.	PUNCT
taxlaw-2859	460	1	b.	b.	PROPN
taxlaw-2859	460	2	self	self	NOUN
taxlaw-2859	460	3	-	-	PUNCT
taxlaw-2859	460	4	regulatory	regulatory	ADJ
taxlaw-2859	460	5	industry	industry	NOUN
taxlaw-2859	460	6	associations	association	NOUN
taxlaw-2859	460	7	and	and	CCONJ
taxlaw-2859	460	8	museum	museum	NOUN
taxlaw-2859	460	9	guidance	guidance	NOUN
taxlaw-2859	460	10	many	many	ADJ
taxlaw-2859	460	11	professional	professional	ADJ
taxlaw-2859	460	12	self	self	NOUN
taxlaw-2859	460	13	-	-	PUNCT
taxlaw-2859	460	14	regulatory	regulatory	ADJ
taxlaw-2859	460	15	associations	association	NOUN
taxlaw-2859	460	16	,	,	PUNCT
taxlaw-2859	460	17	such	such	ADJ
taxlaw-2859	460	18	as	as	ADP
taxlaw-2859	460	19	the	the	DET
taxlaw-2859	460	20	american	american	PROPN
taxlaw-2859	460	21	alliance	alliance	NOUN
taxlaw-2859	460	22	of	of	ADP
taxlaw-2859	460	23	museums	museum	NOUN
taxlaw-2859	460	24	(	(	PUNCT
taxlaw-2859	460	25	aam	aam	PROPN
taxlaw-2859	460	26	)	)	PUNCT
taxlaw-2859	460	27	,	,	PUNCT
taxlaw-2859	460	28	the	the	DET
taxlaw-2859	460	29	association	association	NOUN
taxlaw-2859	460	30	of	of	ADP
taxlaw-2859	460	31	art	art	PROPN
taxlaw-2859	460	32	museum	museum	NOUN
taxlaw-2859	460	33	directors	director	NOUN
taxlaw-2859	460	34	(	(	PUNCT
taxlaw-2859	460	35	aadm	aadm	ADJ
taxlaw-2859	460	36	)	)	PUNCT
taxlaw-2859	460	37	,	,	PUNCT
taxlaw-2859	460	38	the	the	DET
taxlaw-2859	460	39	association	association	NOUN
taxlaw-2859	460	40	of	of	ADP
taxlaw-2859	460	41	art	art	PROPN
taxlaw-2859	460	42	museum	museum	NOUN
taxlaw-2859	460	43	curators	curator	NOUN
taxlaw-2859	460	44	(	(	PUNCT
taxlaw-2859	460	45	aamc	aamc	NOUN
taxlaw-2859	460	46	)	)	PUNCT
taxlaw-2859	460	47	and	and	CCONJ
taxlaw-2859	460	48	the	the	DET
taxlaw-2859	460	49	college	college	NOUN
taxlaw-2859	460	50	art	art	PROPN
taxlaw-2859	460	51	association	association	NOUN
taxlaw-2859	460	52	(	(	PUNCT
taxlaw-2859	460	53	caa	caa	NOUN
taxlaw-2859	460	54	)	)	PUNCT
taxlaw-2859	460	55	,	,	PUNCT
taxlaw-2859	460	56	exist	exist	VERB
taxlaw-2859	460	57	as	as	ADP
taxlaw-2859	460	58	a	a	DET
taxlaw-2859	460	59	means	means	NOUN
taxlaw-2859	460	60	of	of	ADP
taxlaw-2859	460	61	promoting	promote	VERB
taxlaw-2859	460	62	communication	communication	NOUN
taxlaw-2859	460	63	as	as	ADV
taxlaw-2859	460	64	well	well	ADV
taxlaw-2859	460	65	as	as	ADP
taxlaw-2859	460	66	uniform	uniform	ADJ
taxlaw-2859	460	67	policies	policy	NOUN
taxlaw-2859	460	68	and	and	CCONJ
taxlaw-2859	460	69	ethical	ethical	ADJ
taxlaw-2859	460	70	guidelines	guideline	NOUN
taxlaw-2859	460	71	among	among	ADP
taxlaw-2859	460	72	museums	museum	NOUN
taxlaw-2859	460	73	,	,	PUNCT
taxlaw-2859	460	74	arts	art	NOUN
taxlaw-2859	460	75	organizations	organization	NOUN
taxlaw-2859	460	76	and	and	CCONJ
taxlaw-2859	460	77	arts	art	NOUN
taxlaw-2859	460	78	professionals.111	professionals.111	NOUN
taxlaw-2859	460	79	the	the	DET
taxlaw-2859	460	80	organizations	organization	NOUN
taxlaw-2859	460	81	are	be	AUX
taxlaw-2859	460	82	based	base	VERB
taxlaw-2859	460	83	on	on	ADP
taxlaw-2859	460	84	voluntary	voluntary	ADJ
taxlaw-2859	460	85	memberships	membership	NOUN
taxlaw-2859	460	86	,	,	PUNCT
taxlaw-2859	460	87	but	but	CCONJ
taxlaw-2859	460	88	joining	join	VERB
taxlaw-2859	460	89	creates	create	VERB
taxlaw-2859	460	90	certain	certain	ADJ
taxlaw-2859	460	91	responsibilities	responsibility	NOUN
taxlaw-2859	460	92	,	,	PUNCT
taxlaw-2859	460	93	in	in	ADP
taxlaw-2859	460	94	addition	addition	NOUN
taxlaw-2859	460	95	to	to	ADP
taxlaw-2859	460	96	benefits	benefit	NOUN
taxlaw-2859	460	97	,	,	PUNCT
taxlaw-2859	460	98	for	for	ADP
taxlaw-2859	460	99	the	the	DET
taxlaw-2859	460	100	museum	museum	NOUN
taxlaw-2859	460	101	.	.	PUNCT
taxlaw-2859	461	1	the	the	DET
taxlaw-2859	461	2	aam	aam	PROPN
taxlaw-2859	461	3	is	be	AUX
taxlaw-2859	461	4	the	the	DET
taxlaw-2859	461	5	most	most	ADV
taxlaw-2859	461	6	prestigious	prestigious	ADJ
taxlaw-2859	461	7	museum	museum	NOUN
taxlaw-2859	461	8	organization	organization	NOUN
taxlaw-2859	461	9	in	in	ADP
taxlaw-2859	461	10	the	the	DET
taxlaw-2859	461	11	united	united	PROPN
taxlaw-2859	461	12	states	states	PROPN
taxlaw-2859	461	13	and	and	CCONJ
taxlaw-2859	461	14	offers	offer	VERB
taxlaw-2859	461	15	an	an	DET
taxlaw-2859	461	16	accreditation	accreditation	NOUN
taxlaw-2859	461	17	process	process	NOUN
taxlaw-2859	461	18	for	for	ADP
taxlaw-2859	461	19	arts	art	NOUN
taxlaw-2859	461	20	institutions	institution	NOUN
taxlaw-2859	461	21	.	.	PUNCT
taxlaw-2859	462	1	aam	aam	PROPN
taxlaw-2859	462	2	accreditation	accreditation	NOUN
taxlaw-2859	462	3	gives	give	VERB
taxlaw-2859	462	4	both	both	DET
taxlaw-2859	462	5	credibility	credibility	NOUN
taxlaw-2859	462	6	to	to	ADP
taxlaw-2859	462	7	the	the	DET
taxlaw-2859	462	8	institution	institution	NOUN
taxlaw-2859	462	9	among	among	ADP
taxlaw-2859	462	10	the	the	DET
taxlaw-2859	462	11	arts	art	NOUN
taxlaw-2859	462	12	community	community	NOUN
taxlaw-2859	462	13	and	and	CCONJ
taxlaw-2859	462	14	broader	broad	ADJ
taxlaw-2859	462	15	funding	funding	NOUN
taxlaw-2859	462	16	opportunities	opportunity	NOUN
taxlaw-2859	462	17	,	,	PUNCT
taxlaw-2859	462	18	since	since	SCONJ
taxlaw-2859	462	19	many	many	ADJ
taxlaw-2859	462	20	arts	art	NOUN
taxlaw-2859	462	21	grants	grant	NOUN
taxlaw-2859	462	22	will	will	AUX
taxlaw-2859	462	23	only	only	ADV
taxlaw-2859	462	24	be	be	AUX
taxlaw-2859	462	25	given	give	VERB
taxlaw-2859	462	26	to	to	AUX
taxlaw-2859	462	27	aam	aam	PROPN
taxlaw-2859	462	28	accredited	accredit	VERB
taxlaw-2859	462	29	museums.112	museums.112	PROPN
taxlaw-2859	462	30	108	108	NUM
taxlaw-2859	462	31	orange	orange	PROPN
taxlaw-2859	462	32	county	county	PROPN
taxlaw-2859	462	33	agric	agric	NOUN
taxlaw-2859	462	34	.	.	PUNCT
taxlaw-2859	463	1	soc'y	soc'y	PROPN
taxlaw-2859	463	2	.	.	PUNCT
taxlaw-2859	463	3	,	,	PUNCT
taxlaw-2859	463	4	inc	inc	PROPN
taxlaw-2859	463	5	.	.	PROPN
taxlaw-2859	464	1	v.	v.	ADP
taxlaw-2859	464	2	comm’r	comm’r	NOUN
taxlaw-2859	464	3	,	,	PUNCT
taxlaw-2859	464	4	893	893	NUM
taxlaw-2859	464	5	f	f	PROPN
taxlaw-2859	464	6	2d	2d	X
taxlaw-2859	464	7	529	529	NUM
taxlaw-2859	464	8	(	(	PUNCT
taxlaw-2859	464	9	1990	1990	NUM
taxlaw-2859	464	10	)	)	PUNCT
taxlaw-2859	464	11	.	.	PUNCT
taxlaw-2859	465	1	109	109	NUM
taxlaw-2859	465	2	hopkins	hopkin	NOUN
taxlaw-2859	465	3	,	,	PUNCT
taxlaw-2859	465	4	supra	supra	PROPN
taxlaw-2859	465	5	note	note	PROPN
taxlaw-2859	465	6	99	99	NUM
taxlaw-2859	465	7	,	,	PUNCT
taxlaw-2859	465	8	at	at	ADP
taxlaw-2859	465	9	636	636	NUM
taxlaw-2859	465	10	.	.	PUNCT
taxlaw-2859	465	11	110	110	NUM
taxlaw-2859	465	12	whether	whether	SCONJ
taxlaw-2859	465	13	gallery	gallery	NOUN
taxlaw-2859	465	14	-	-	PUNCT
taxlaw-2859	465	15	supported	support	VERB
taxlaw-2859	465	16	art	art	NOUN
taxlaw-2859	465	17	exhibitions	exhibition	NOUN
taxlaw-2859	465	18	constitute	constitute	VERB
taxlaw-2859	465	19	an	an	DET
taxlaw-2859	465	20	activity	activity	NOUN
taxlaw-2859	465	21	in	in	ADP
taxlaw-2859	465	22	furtherance	furtherance	NOUN
taxlaw-2859	465	23	of	of	ADP
taxlaw-2859	465	24	an	an	DET
taxlaw-2859	465	25	art	art	NOUN
taxlaw-2859	465	26	museum	museum	NOUN
taxlaw-2859	465	27	’s	’s	PART
taxlaw-2859	465	28	exempt	exempt	ADJ
taxlaw-2859	465	29	purpose	purpose	NOUN
taxlaw-2859	465	30	may	may	AUX
taxlaw-2859	465	31	depend	depend	VERB
taxlaw-2859	465	32	on	on	ADP
taxlaw-2859	465	33	the	the	DET
taxlaw-2859	465	34	meaning	meaning	NOUN
taxlaw-2859	465	35	of	of	ADP
taxlaw-2859	465	36	“	"	PUNCT
taxlaw-2859	465	37	in	in	ADP
taxlaw-2859	465	38	furtherance	furtherance	NOUN
taxlaw-2859	465	39	of	of	ADP
taxlaw-2859	465	40	,	,	PUNCT
taxlaw-2859	465	41	”	"	PUNCT
taxlaw-2859	465	42	a	a	DET
taxlaw-2859	465	43	concept	concept	NOUN
taxlaw-2859	465	44	which	which	PRON
taxlaw-2859	465	45	remains	remain	VERB
taxlaw-2859	465	46	unsettled	unsettled	ADJ
taxlaw-2859	465	47	under	under	ADP
taxlaw-2859	465	48	federal	federal	ADJ
taxlaw-2859	465	49	tax	tax	NOUN
taxlaw-2859	465	50	law	law	NOUN
taxlaw-2859	465	51	.	.	PUNCT
taxlaw-2859	466	1	the	the	DET
taxlaw-2859	466	2	key	key	ADJ
taxlaw-2859	466	3	issue	issue	NOUN
taxlaw-2859	466	4	is	be	AUX
taxlaw-2859	466	5	whether	whether	SCONJ
taxlaw-2859	466	6	“	"	PUNCT
taxlaw-2859	466	7	in	in	ADP
taxlaw-2859	466	8	furtherance	furtherance	NOUN
taxlaw-2859	466	9	of	of	ADP
taxlaw-2859	466	10	”	"	PUNCT
taxlaw-2859	466	11	means	mean	VERB
taxlaw-2859	466	12	that	that	SCONJ
taxlaw-2859	466	13	the	the	DET
taxlaw-2859	466	14	activity	activity	NOUN
taxlaw-2859	466	15	must	must	AUX
taxlaw-2859	466	16	functionally	functionally	ADV
taxlaw-2859	466	17	advance	advance	VERB
taxlaw-2859	466	18	exempt	exempt	ADJ
taxlaw-2859	466	19	purpose	purpose	NOUN
taxlaw-2859	466	20	,	,	PUNCT
taxlaw-2859	466	21	or	or	CCONJ
taxlaw-2859	466	22	simply	simply	ADV
taxlaw-2859	466	23	that	that	SCONJ
taxlaw-2859	466	24	profits	profit	NOUN
taxlaw-2859	466	25	therefrom	therefrom	NOUN
taxlaw-2859	466	26	are	be	AUX
taxlaw-2859	466	27	used	use	VERB
taxlaw-2859	466	28	in	in	ADP
taxlaw-2859	466	29	commensurate	commensurate	ADJ
taxlaw-2859	466	30	proportion	proportion	NOUN
taxlaw-2859	466	31	to	to	PART
taxlaw-2859	466	32	exempt	exempt	VERB
taxlaw-2859	466	33	activities	activity	NOUN
taxlaw-2859	466	34	.	.	PUNCT
taxlaw-2859	467	1	in	in	ADP
taxlaw-2859	467	2	general	general	ADJ
taxlaw-2859	467	3	,	,	PUNCT
taxlaw-2859	467	4	court	court	NOUN
taxlaw-2859	467	5	cases	case	NOUN
taxlaw-2859	467	6	and	and	CCONJ
taxlaw-2859	467	7	irs	irs	PROPN
taxlaw-2859	467	8	rulings	ruling	NOUN
taxlaw-2859	467	9	provide	provide	VERB
taxlaw-2859	467	10	support	support	NOUN
taxlaw-2859	467	11	for	for	ADP
taxlaw-2859	467	12	both	both	DET
taxlaw-2859	467	13	interpretations	interpretation	NOUN
taxlaw-2859	467	14	.	.	PUNCT
taxlaw-2859	468	1	assuming	assume	VERB
taxlaw-2859	468	2	that	that	SCONJ
taxlaw-2859	468	3	art	art	NOUN
taxlaw-2859	468	4	exhibitions	exhibition	NOUN
taxlaw-2859	468	5	funded	fund	VERB
taxlaw-2859	468	6	by	by	ADP
taxlaw-2859	468	7	galleries	gallery	NOUN
taxlaw-2859	468	8	are	be	AUX
taxlaw-2859	468	9	commercial	commercial	ADJ
taxlaw-2859	468	10	and	and	CCONJ
taxlaw-2859	468	11	therefore	therefore	ADV
taxlaw-2859	468	12	not	not	PART
taxlaw-2859	468	13	an	an	DET
taxlaw-2859	468	14	activity	activity	NOUN
taxlaw-2859	468	15	that	that	PRON
taxlaw-2859	468	16	advances	advance	VERB
taxlaw-2859	468	17	a	a	DET
taxlaw-2859	468	18	museum	museum	NOUN
taxlaw-2859	468	19	’s	’s	PART
taxlaw-2859	468	20	exempt	exempt	ADJ
taxlaw-2859	468	21	purpose	purpose	NOUN
taxlaw-2859	468	22	for	for	ADP
taxlaw-2859	468	23	all	all	DET
taxlaw-2859	468	24	the	the	DET
taxlaw-2859	468	25	reasons	reason	NOUN
taxlaw-2859	468	26	provided	provide	VERB
taxlaw-2859	468	27	above	above	ADV
taxlaw-2859	468	28	,	,	PUNCT
taxlaw-2859	468	29	the	the	DET
taxlaw-2859	468	30	distinction	distinction	NOUN
taxlaw-2859	468	31	in	in	ADP
taxlaw-2859	468	32	interpretations	interpretation	NOUN
taxlaw-2859	468	33	may	may	AUX
taxlaw-2859	468	34	have	have	VERB
taxlaw-2859	468	35	consequences	consequence	NOUN
taxlaw-2859	468	36	for	for	ADP
taxlaw-2859	468	37	a	a	DET
taxlaw-2859	468	38	museum	museum	NOUN
taxlaw-2859	468	39	’s	’s	PART
taxlaw-2859	468	40	exempt	exempt	ADJ
taxlaw-2859	468	41	status	status	NOUN
taxlaw-2859	468	42	.	.	PUNCT
taxlaw-2859	469	1	if	if	SCONJ
taxlaw-2859	469	2	“	"	PUNCT
taxlaw-2859	469	3	in	in	ADP
taxlaw-2859	469	4	furtherance	furtherance	NOUN
taxlaw-2859	469	5	of	of	ADP
taxlaw-2859	469	6	”	"	PUNCT
taxlaw-2859	469	7	means	mean	VERB
taxlaw-2859	469	8	that	that	SCONJ
taxlaw-2859	469	9	the	the	DET
taxlaw-2859	469	10	profits	profit	NOUN
taxlaw-2859	469	11	from	from	ADP
taxlaw-2859	469	12	gallerysupported	gallerysupporte	VERB
taxlaw-2859	469	13	art	art	NOUN
taxlaw-2859	469	14	exhibitions	exhibition	NOUN
taxlaw-2859	469	15	support	support	VERB
taxlaw-2859	469	16	a	a	DET
taxlaw-2859	469	17	commensurate	commensurate	ADJ
taxlaw-2859	469	18	amount	amount	NOUN
taxlaw-2859	469	19	of	of	ADP
taxlaw-2859	469	20	other	other	ADJ
taxlaw-2859	469	21	charitable	charitable	ADJ
taxlaw-2859	469	22	activities	activity	NOUN
taxlaw-2859	469	23	,	,	PUNCT
taxlaw-2859	469	24	they	they	PRON
taxlaw-2859	469	25	are	be	AUX
taxlaw-2859	469	26	likely	likely	ADJ
taxlaw-2859	469	27	to	to	PART
taxlaw-2859	469	28	withstand	withstand	VERB
taxlaw-2859	469	29	the	the	DET
taxlaw-2859	469	30	challenge	challenge	NOUN
taxlaw-2859	469	31	in	in	ADP
taxlaw-2859	469	32	light	light	NOUN
taxlaw-2859	469	33	of	of	ADP
taxlaw-2859	469	34	the	the	DET
taxlaw-2859	469	35	other	other	ADJ
taxlaw-2859	469	36	activities	activity	NOUN
taxlaw-2859	469	37	art	art	NOUN
taxlaw-2859	469	38	museums	museum	NOUN
taxlaw-2859	469	39	undertake	undertake	VERB
taxlaw-2859	469	40	to	to	PART
taxlaw-2859	469	41	promote	promote	VERB
taxlaw-2859	469	42	art	art	NOUN
taxlaw-2859	469	43	.	.	PUNCT
taxlaw-2859	470	1	according	accord	VERB
taxlaw-2859	470	2	to	to	ADP
taxlaw-2859	470	3	the	the	DET
taxlaw-2859	470	4	2015	2015	NUM
taxlaw-2859	470	5	aamd	aamd	ADJ
taxlaw-2859	470	6	annual	annual	ADJ
taxlaw-2859	470	7	report	report	NOUN
taxlaw-2859	470	8	,	,	PUNCT
taxlaw-2859	470	9	museums	museum	NOUN
taxlaw-2859	470	10	spend	spend	VERB
taxlaw-2859	470	11	approximately	approximately	ADV
taxlaw-2859	470	12	51	51	NUM
taxlaw-2859	470	13	to	to	PART
taxlaw-2859	470	14	67	67	NUM
taxlaw-2859	470	15	percent	percent	NOUN
taxlaw-2859	470	16	of	of	ADP
taxlaw-2859	470	17	their	their	PRON
taxlaw-2859	470	18	annual	annual	ADJ
taxlaw-2859	470	19	budget	budget	NOUN
taxlaw-2859	470	20	on	on	ADP
taxlaw-2859	470	21	programs	program	NOUN
taxlaw-2859	470	22	or	or	CCONJ
taxlaw-2859	470	23	program	program	NOUN
taxlaw-2859	470	24	-	-	PUNCT
taxlaw-2859	470	25	related	relate	VERB
taxlaw-2859	470	26	expenses	expense	NOUN
taxlaw-2859	470	27	.	.	PUNCT
taxlaw-2859	471	1	ass’n	ass’n	NOUN
taxlaw-2859	471	2	of	of	ADP
taxlaw-2859	471	3	art	art	PROPN
taxlaw-2859	471	4	musuem	musuem	PROPN
taxlaw-2859	471	5	directors	director	NOUN
taxlaw-2859	471	6	,	,	PUNCT
taxlaw-2859	471	7	art	art	NOUN
taxlaw-2859	471	8	museums	museum	NOUN
taxlaw-2859	471	9	by	by	ADP
taxlaw-2859	471	10	the	the	DET
taxlaw-2859	471	11	numbers	number	NOUN
taxlaw-2859	471	12	2015	2015	NUM
taxlaw-2859	471	13	,	,	PUNCT
taxlaw-2859	471	14	ass’n	ass’n	NOUN
taxlaw-2859	471	15	of	of	ADP
taxlaw-2859	471	16	art	art	PROPN
taxlaw-2859	471	17	musuem	musuem	PROPN
taxlaw-2859	471	18	directors	director	NOUN
taxlaw-2859	471	19	(	(	PUNCT
taxlaw-2859	471	20	2016	2016	NUM
taxlaw-2859	471	21	)	)	PUNCT
taxlaw-2859	471	22	,	,	PUNCT
taxlaw-2859	471	23	http://aamd.org/our-members/from-the-field/art-museumsby-the-numbers-2015	http://aamd.org/our-members/from-the-field/art-museumsby-the-numbers-2015	PROPN
taxlaw-2859	472	1	[	[	X
taxlaw-2859	472	2	perma.cc/5kgq-ct67	perma.cc/5kgq-ct67	X
taxlaw-2859	472	3	]	]	PUNCT
taxlaw-2859	472	4	.	.	PUNCT
taxlaw-2859	473	1	however	however	ADV
taxlaw-2859	473	2	,	,	PUNCT
taxlaw-2859	473	3	if	if	SCONJ
taxlaw-2859	473	4	“	"	PUNCT
taxlaw-2859	473	5	in	in	ADP
taxlaw-2859	473	6	furtherance	furtherance	NOUN
taxlaw-2859	473	7	of	of	ADP
taxlaw-2859	473	8	”	"	PUNCT
taxlaw-2859	473	9	means	mean	VERB
taxlaw-2859	473	10	functional	functional	ADJ
taxlaw-2859	473	11	relation	relation	NOUN
taxlaw-2859	473	12	,	,	PUNCT
taxlaw-2859	473	13	commercial	commercial	ADJ
taxlaw-2859	473	14	–	–	PUNCT
taxlaw-2859	473	15	and	and	CCONJ
taxlaw-2859	473	16	therefore	therefore	ADV
taxlaw-2859	473	17	functionally	functionally	ADV
taxlaw-2859	473	18	unrelated	unrelated	ADJ
taxlaw-2859	473	19	–	–	PUNCT
taxlaw-2859	473	20	gallery	gallery	NOUN
taxlaw-2859	473	21	-	-	PUNCT
taxlaw-2859	473	22	supported	support	VERB
taxlaw-2859	473	23	museum	museum	NOUN
taxlaw-2859	473	24	exhibitions	exhibition	NOUN
taxlaw-2859	473	25	could	could	AUX
taxlaw-2859	473	26	endanger	endanger	VERB
taxlaw-2859	473	27	museum	museum	NOUN
taxlaw-2859	473	28	’s	’s	PART
taxlaw-2859	473	29	exempt	exempt	ADJ
taxlaw-2859	473	30	status	status	NOUN
taxlaw-2859	473	31	to	to	ADP
taxlaw-2859	473	32	the	the	DET
taxlaw-2859	473	33	extent	extent	NOUN
taxlaw-2859	473	34	they	they	PRON
taxlaw-2859	473	35	are	be	AUX
taxlaw-2859	473	36	substantial	substantial	ADJ
taxlaw-2859	473	37	in	in	ADP
taxlaw-2859	473	38	relation	relation	NOUN
taxlaw-2859	473	39	to	to	ADP
taxlaw-2859	473	40	the	the	DET
taxlaw-2859	473	41	museum	museum	NOUN
taxlaw-2859	473	42	’s	’s	PART
taxlaw-2859	473	43	overall	overall	ADJ
taxlaw-2859	473	44	activities	activity	NOUN
taxlaw-2859	473	45	.	.	PUNCT
taxlaw-2859	474	1	111	111	NUM
taxlaw-2859	474	2	am	am	NOUN
taxlaw-2859	474	3	.	.	PUNCT
taxlaw-2859	475	1	alliance	alliance	NOUN
taxlaw-2859	475	2	of	of	ADP
taxlaw-2859	475	3	museums	museum	NOUN
taxlaw-2859	475	4	,	,	PUNCT
taxlaw-2859	475	5	about	about	ADP
taxlaw-2859	475	6	us	we	PRON
taxlaw-2859	475	7	,	,	PUNCT
taxlaw-2859	475	8	am	be	AUX
taxlaw-2859	475	9	.	.	PUNCT
taxlaw-2859	476	1	alliance	alliance	NOUN
taxlaw-2859	476	2	museums	museum	NOUN
taxlaw-2859	476	3	,	,	PUNCT
taxlaw-2859	476	4	http://www.aamus.org/about-us	http://www.aamus.org/about-us	PROPN
taxlaw-2859	477	1	[	[	X
taxlaw-2859	477	2	perma.cc/3895-afev	perma.cc/3895-afev	NOUN
taxlaw-2859	477	3	]	]	PUNCT
taxlaw-2859	477	4	;	;	PUNCT
taxlaw-2859	477	5	ass’n	ass’n	NUM
taxlaw-2859	477	6	of	of	ADP
taxlaw-2859	477	7	art	art	NOUN
taxlaw-2859	477	8	museum	museum	NOUN
taxlaw-2859	477	9	directors	director	NOUN
taxlaw-2859	477	10	,	,	PUNCT
taxlaw-2859	477	11	mission	mission	NOUN
taxlaw-2859	477	12	,	,	PUNCT
taxlaw-2859	477	13	ass’n	ass’n	NOUN
taxlaw-2859	477	14	of	of	ADP
taxlaw-2859	477	15	art	art	PROPN
taxlaw-2859	477	16	musuem	musuem	PROPN
taxlaw-2859	477	17	directors	director	NOUN
taxlaw-2859	477	18	,	,	PUNCT
taxlaw-2859	477	19	https://www.aamd.org/about/mission	https://www.aamd.org/about/mission	NOUN
taxlaw-2859	477	20	[	[	X
taxlaw-2859	477	21	perma.cc/u67e-zef3	perma.cc/u67e-zef3	NOUN
taxlaw-2859	477	22	]	]	PUNCT
taxlaw-2859	477	23	;	;	PUNCT
taxlaw-2859	477	24	ass’n	ass’n	NUM
taxlaw-2859	477	25	of	of	ADP
taxlaw-2859	477	26	art	art	NOUN
taxlaw-2859	477	27	museum	museum	NOUN
taxlaw-2859	477	28	curators	curator	NOUN
taxlaw-2859	477	29	,	,	PUNCT
taxlaw-2859	477	30	mission	mission	NOUN
taxlaw-2859	477	31	&	&	CCONJ
taxlaw-2859	477	32	vision	vision	NOUN
taxlaw-2859	477	33	,	,	PUNCT
taxlaw-2859	477	34	ass’n	ass’n	NOUN
taxlaw-2859	477	35	of	of	ADP
taxlaw-2859	477	36	art	art	NOUN
taxlaw-2859	477	37	museum	museum	NOUN
taxlaw-2859	477	38	curators	curator	NOUN
taxlaw-2859	477	39	,	,	PUNCT
taxlaw-2859	477	40	http://www.artcurators.org/?page=missionvision	http://www.artcurators.org/?page=missionvision	NOUN
taxlaw-2859	477	41	[	[	X
taxlaw-2859	477	42	perma.cc/943z-3cee	perma.cc/943z-3cee	PROPN
taxlaw-2859	477	43	]	]	PUNCT
taxlaw-2859	477	44	;	;	PUNCT
taxlaw-2859	477	45	college	college	NOUN
taxlaw-2859	477	46	art	art	NOUN
taxlaw-2859	477	47	ass’n	ass’n	NOUN
taxlaw-2859	477	48	,	,	PUNCT
taxlaw-2859	477	49	about	about	ADP
taxlaw-2859	477	50	caa	caa	NOUN
taxlaw-2859	477	51	,	,	PUNCT
taxlaw-2859	477	52	college	college	NOUN
taxlaw-2859	477	53	art	art	NOUN
taxlaw-2859	477	54	ass’n	ass’n	NOUN
taxlaw-2859	477	55	,	,	PUNCT
taxlaw-2859	477	56	http://www.collegeart.org/about/	http://www.collegeart.org/about/	X
taxlaw-2859	477	57	[	[	X
taxlaw-2859	477	58	perma.cc/73ag-acsx	perma.cc/73ag-acsx	X
taxlaw-2859	477	59	]	]	X
taxlaw-2859	477	60	.	.	PUNCT
taxlaw-2859	478	1	112	112	NUM
taxlaw-2859	478	2	am	am	NOUN
taxlaw-2859	478	3	.	.	PUNCT
taxlaw-2859	478	4	alliance	alliance	NOUN
taxlaw-2859	478	5	museums	museum	NOUN
taxlaw-2859	478	6	,	,	PUNCT
taxlaw-2859	478	7	benefits	benefit	NOUN
taxlaw-2859	478	8	of	of	ADP
taxlaw-2859	478	9	accreditation	accreditation	NOUN
taxlaw-2859	478	10	,	,	PUNCT
taxlaw-2859	478	11	am	be	AUX
taxlaw-2859	478	12	.	.	PUNCT
taxlaw-2859	479	1	alliance	alliance	NOUN
taxlaw-2859	479	2	museums	museum	NOUN
taxlaw-2859	479	3	,	,	PUNCT
taxlaw-2859	479	4	http://www.aamus.org/resources/assessment-programs/accreditation/benefits	http://www.aamus.org/resources/assessment-programs/accreditation/benefit	VERB
taxlaw-2859	479	5	[	[	X
taxlaw-2859	479	6	perma.cc/9ydp-mqub	perma.cc/9ydp-mqub	NOUN
taxlaw-2859	479	7	]	]	X
taxlaw-2859	479	8	.	.	PUNCT
taxlaw-2859	480	1	2017	2017	NUM
taxlaw-2859	480	2	]	]	PUNCT
taxlaw-2859	480	3	gallery	gallery	NOUN
taxlaw-2859	480	4	-	-	PUNCT
taxlaw-2859	480	5	supported	support	VERB
taxlaw-2859	480	6	art	art	NOUN
taxlaw-2859	480	7	exhibitions	exhibition	NOUN
taxlaw-2859	480	8	87	87	NUM
taxlaw-2859	480	9	more	more	ADJ
taxlaw-2859	480	10	specialized	specialized	ADJ
taxlaw-2859	480	11	organizations	organization	NOUN
taxlaw-2859	480	12	,	,	PUNCT
taxlaw-2859	480	13	such	such	ADJ
taxlaw-2859	480	14	as	as	ADP
taxlaw-2859	480	15	the	the	DET
taxlaw-2859	480	16	aadm	aadm	NOUN
taxlaw-2859	480	17	,	,	PUNCT
taxlaw-2859	480	18	offer	offer	VERB
taxlaw-2859	480	19	a	a	DET
taxlaw-2859	480	20	forum	forum	NOUN
taxlaw-2859	480	21	for	for	ADP
taxlaw-2859	480	22	museum	museum	NOUN
taxlaw-2859	480	23	staff	staff	NOUN
taxlaw-2859	480	24	to	to	PART
taxlaw-2859	480	25	share	share	VERB
taxlaw-2859	480	26	information	information	NOUN
taxlaw-2859	480	27	with	with	ADP
taxlaw-2859	480	28	each	each	DET
taxlaw-2859	480	29	other	other	ADJ
taxlaw-2859	480	30	and	and	CCONJ
taxlaw-2859	480	31	stay	stay	VERB
taxlaw-2859	480	32	current	current	ADJ
taxlaw-2859	480	33	with	with	ADP
taxlaw-2859	480	34	various	various	ADJ
taxlaw-2859	480	35	practices	practice	NOUN
taxlaw-2859	480	36	.	.	PUNCT
taxlaw-2859	481	1	in	in	ADP
taxlaw-2859	481	2	addition	addition	NOUN
taxlaw-2859	481	3	,	,	PUNCT
taxlaw-2859	481	4	the	the	DET
taxlaw-2859	481	5	organizations	organization	NOUN
taxlaw-2859	481	6	often	often	ADV
taxlaw-2859	481	7	put	put	VERB
taxlaw-2859	481	8	forward	forward	ADP
taxlaw-2859	481	9	guidelines	guideline	NOUN
taxlaw-2859	481	10	or	or	CCONJ
taxlaw-2859	481	11	best	good	ADJ
taxlaw-2859	481	12	practices	practice	NOUN
taxlaw-2859	481	13	in	in	ADP
taxlaw-2859	481	14	their	their	PRON
taxlaw-2859	481	15	respective	respective	ADJ
taxlaw-2859	481	16	fields	field	NOUN
taxlaw-2859	481	17	regarding	regard	VERB
taxlaw-2859	481	18	professional	professional	ADJ
taxlaw-2859	481	19	ethics.113	ethics.113	ADJ
taxlaw-2859	481	20	consequences	consequence	NOUN
taxlaw-2859	481	21	of	of	ADP
taxlaw-2859	481	22	violating	violate	VERB
taxlaw-2859	481	23	the	the	DET
taxlaw-2859	481	24	guidelines	guideline	NOUN
taxlaw-2859	481	25	may	may	AUX
taxlaw-2859	481	26	result	result	VERB
taxlaw-2859	481	27	in	in	ADP
taxlaw-2859	481	28	discipline	discipline	NOUN
taxlaw-2859	481	29	by	by	ADP
taxlaw-2859	481	30	reprimand	reprimand	NOUN
taxlaw-2859	481	31	,	,	PUNCT
taxlaw-2859	481	32	suspension	suspension	NOUN
taxlaw-2859	481	33	,	,	PUNCT
taxlaw-2859	481	34	expulsion	expulsion	NOUN
taxlaw-2859	481	35	from	from	ADP
taxlaw-2859	481	36	the	the	DET
taxlaw-2859	481	37	association	association	NOUN
taxlaw-2859	481	38	and	and	CCONJ
taxlaw-2859	481	39	even	even	ADV
taxlaw-2859	481	40	sanctions	sanction	NOUN
taxlaw-2859	481	41	,	,	PUNCT
taxlaw-2859	481	42	such	such	ADJ
taxlaw-2859	481	43	as	as	ADP
taxlaw-2859	481	44	suspension	suspension	NOUN
taxlaw-2859	481	45	of	of	ADP
taxlaw-2859	481	46	loans	loan	NOUN
taxlaw-2859	481	47	and	and	CCONJ
taxlaw-2859	481	48	shared	share	VERB
taxlaw-2859	481	49	exhibitions	exhibition	NOUN
taxlaw-2859	481	50	with	with	ADP
taxlaw-2859	481	51	members	member	NOUN
taxlaw-2859	481	52	.	.	PUNCT
taxlaw-2859	482	1	while	while	SCONJ
taxlaw-2859	482	2	a	a	DET
taxlaw-2859	482	3	minimum	minimum	ADJ
taxlaw-2859	482	4	effort	effort	NOUN
taxlaw-2859	482	5	to	to	PART
taxlaw-2859	482	6	follow	follow	VERB
taxlaw-2859	482	7	the	the	DET
taxlaw-2859	482	8	organizations	organization	NOUN
taxlaw-2859	482	9	’	'	PUNCT
taxlaw-2859	482	10	guidelines	guideline	NOUN
taxlaw-2859	482	11	is	be	AUX
taxlaw-2859	482	12	necessary	necessary	ADJ
taxlaw-2859	482	13	on	on	ADP
taxlaw-2859	482	14	the	the	DET
taxlaw-2859	482	15	part	part	NOUN
taxlaw-2859	482	16	of	of	ADP
taxlaw-2859	482	17	museums	museum	NOUN
taxlaw-2859	482	18	or	or	CCONJ
taxlaw-2859	482	19	specific	specific	ADJ
taxlaw-2859	482	20	staff	staff	NOUN
taxlaw-2859	482	21	members	member	NOUN
taxlaw-2859	482	22	to	to	PART
taxlaw-2859	482	23	maintain	maintain	VERB
taxlaw-2859	482	24	their	their	PRON
taxlaw-2859	482	25	membership	membership	NOUN
taxlaw-2859	482	26	,	,	PUNCT
taxlaw-2859	482	27	114	114	NUM
taxlaw-2859	482	28	the	the	DET
taxlaw-2859	482	29	professional	professional	ADJ
taxlaw-2859	482	30	organizations	organization	NOUN
taxlaw-2859	482	31	have	have	VERB
taxlaw-2859	482	32	no	no	DET
taxlaw-2859	482	33	power	power	NOUN
taxlaw-2859	482	34	of	of	ADP
taxlaw-2859	482	35	enforcement	enforcement	NOUN
taxlaw-2859	482	36	over	over	ADP
taxlaw-2859	482	37	museum	museum	NOUN
taxlaw-2859	482	38	activities	activity	NOUN
taxlaw-2859	482	39	.	.	PUNCT
taxlaw-2859	483	1	similarly	similarly	ADV
taxlaw-2859	483	2	,	,	PUNCT
taxlaw-2859	483	3	an	an	DET
taxlaw-2859	483	4	association	association	NOUN
taxlaw-2859	483	5	’s	’s	PART
taxlaw-2859	483	6	power	power	NOUN
taxlaw-2859	483	7	to	to	PART
taxlaw-2859	483	8	enforce	enforce	VERB
taxlaw-2859	483	9	sanctions	sanction	NOUN
taxlaw-2859	483	10	is	be	AUX
taxlaw-2859	483	11	also	also	ADV
taxlaw-2859	483	12	limited.115	limited.115	PROPN
taxlaw-2859	483	13	no	no	DET
taxlaw-2859	483	14	museum	museum	NOUN
taxlaw-2859	483	15	association	association	NOUN
taxlaw-2859	483	16	requires	require	VERB
taxlaw-2859	483	17	a	a	DET
taxlaw-2859	483	18	policy	policy	NOUN
taxlaw-2859	483	19	be	be	AUX
taxlaw-2859	483	20	in	in	ADP
taxlaw-2859	483	21	place	place	NOUN
taxlaw-2859	483	22	for	for	ADP
taxlaw-2859	483	23	museums	museum	NOUN
taxlaw-2859	483	24	working	work	VERB
taxlaw-2859	483	25	with	with	ADP
taxlaw-2859	483	26	corporations	corporation	NOUN
taxlaw-2859	483	27	or	or	CCONJ
taxlaw-2859	483	28	other	other	ADJ
taxlaw-2859	483	29	for	for	ADP
taxlaw-2859	483	30	-	-	PUNCT
taxlaw-2859	483	31	profit	profit	NOUN
taxlaw-2859	483	32	entities	entity	NOUN
taxlaw-2859	483	33	.	.	PUNCT
taxlaw-2859	484	1	the	the	DET
taxlaw-2859	484	2	aamd	aamd	NOUN
taxlaw-2859	484	3	provides	provide	VERB
taxlaw-2859	484	4	a	a	DET
taxlaw-2859	484	5	series	series	NOUN
taxlaw-2859	484	6	of	of	ADP
taxlaw-2859	484	7	questions	question	NOUN
taxlaw-2859	484	8	that	that	PRON
taxlaw-2859	484	9	museums	museum	NOUN
taxlaw-2859	484	10	are	be	AUX
taxlaw-2859	484	11	encouraged	encourage	VERB
taxlaw-2859	484	12	to	to	PART
taxlaw-2859	484	13	consider	consider	VERB
taxlaw-2859	484	14	when	when	SCONJ
taxlaw-2859	484	15	working	work	VERB
taxlaw-2859	484	16	with	with	ADP
taxlaw-2859	484	17	either	either	CCONJ
taxlaw-2859	484	18	a	a	DET
taxlaw-2859	484	19	for	for	ADP
taxlaw-2859	484	20	-	-	PUNCT
taxlaw-2859	484	21	profit	profit	NOUN
taxlaw-2859	484	22	,	,	PUNCT
taxlaw-2859	484	23	a	a	DET
taxlaw-2859	484	24	donor	donor	NOUN
taxlaw-2859	484	25	,	,	PUNCT
taxlaw-2859	484	26	or	or	CCONJ
taxlaw-2859	484	27	a	a	DET
taxlaw-2859	484	28	corporation	corporation	NOUN
taxlaw-2859	484	29	.	.	PUNCT
taxlaw-2859	485	1	the	the	DET
taxlaw-2859	485	2	aam	aam	PROPN
taxlaw-2859	485	3	provides	provide	VERB
taxlaw-2859	485	4	guidelines	guideline	NOUN
taxlaw-2859	485	5	that	that	PRON
taxlaw-2859	485	6	are	be	AUX
taxlaw-2859	485	7	meant	mean	VERB
taxlaw-2859	485	8	to	to	PART
taxlaw-2859	485	9	be	be	AUX
taxlaw-2859	485	10	employed	employ	VERB
taxlaw-2859	485	11	by	by	ADP
taxlaw-2859	485	12	individual	individual	ADJ
taxlaw-2859	485	13	museums	museum	NOUN
taxlaw-2859	485	14	to	to	PART
taxlaw-2859	485	15	create	create	VERB
taxlaw-2859	485	16	their	their	PRON
taxlaw-2859	485	17	own	own	ADJ
taxlaw-2859	485	18	specific	specific	ADJ
taxlaw-2859	485	19	policy	policy	NOUN
taxlaw-2859	485	20	for	for	ADP
taxlaw-2859	485	21	working	work	VERB
taxlaw-2859	485	22	with	with	ADP
taxlaw-2859	485	23	corporations	corporation	NOUN
taxlaw-2859	485	24	.	.	PUNCT
taxlaw-2859	486	1	however	however	ADV
taxlaw-2859	486	2	,	,	PUNCT
taxlaw-2859	486	3	there	there	PRON
taxlaw-2859	486	4	is	be	VERB
taxlaw-2859	486	5	no	no	DET
taxlaw-2859	486	6	specific	specific	ADJ
taxlaw-2859	486	7	warning	warning	NOUN
taxlaw-2859	486	8	against	against	ADP
taxlaw-2859	486	9	working	work	VERB
taxlaw-2859	486	10	with	with	ADP
taxlaw-2859	486	11	corporations	corporation	NOUN
taxlaw-2859	486	12	or	or	CCONJ
taxlaw-2859	486	13	other	other	ADJ
taxlaw-2859	486	14	for	for	ADP
taxlaw-2859	486	15	-	-	PUNCT
taxlaw-2859	486	16	profit	profit	NOUN
taxlaw-2859	486	17	institutions	institution	NOUN
taxlaw-2859	486	18	.	.	PUNCT
taxlaw-2859	487	1	the	the	DET
taxlaw-2859	487	2	aam	aam	PROPN
taxlaw-2859	487	3	simply	simply	ADV
taxlaw-2859	487	4	cautions	caution	VERB
taxlaw-2859	487	5	museums	museum	NOUN
taxlaw-2859	487	6	to	to	PART
taxlaw-2859	487	7	be	be	AUX
taxlaw-2859	487	8	aware	aware	ADJ
taxlaw-2859	487	9	of	of	ADP
taxlaw-2859	487	10	the	the	DET
taxlaw-2859	487	11	risk	risk	NOUN
taxlaw-2859	487	12	and	and	CCONJ
taxlaw-2859	487	13	the	the	DET
taxlaw-2859	487	14	potential	potential	ADJ
taxlaw-2859	487	15	consequences	consequence	NOUN
taxlaw-2859	487	16	of	of	ADP
taxlaw-2859	487	17	working	work	VERB
taxlaw-2859	487	18	with	with	ADP
taxlaw-2859	487	19	these	these	DET
taxlaw-2859	487	20	entities	entity	NOUN
taxlaw-2859	487	21	and	and	CCONJ
taxlaw-2859	487	22	to	to	PART
taxlaw-2859	487	23	avoid	avoid	VERB
taxlaw-2859	487	24	practices	practice	NOUN
taxlaw-2859	487	25	that	that	PRON
taxlaw-2859	487	26	provide	provide	VERB
taxlaw-2859	487	27	an	an	DET
taxlaw-2859	487	28	individual	individual	NOUN
taxlaw-2859	487	29	or	or	CCONJ
taxlaw-2859	487	30	business	business	NOUN
taxlaw-2859	487	31	with	with	ADP
taxlaw-2859	487	32	benefits	benefit	NOUN
taxlaw-2859	487	33	at	at	ADP
taxlaw-2859	487	34	the	the	DET
taxlaw-2859	487	35	expense	expense	NOUN
taxlaw-2859	487	36	of	of	ADP
taxlaw-2859	487	37	the	the	DET
taxlaw-2859	487	38	museum	museum	NOUN
taxlaw-2859	487	39	’s	’s	PART
taxlaw-2859	487	40	mission	mission	NOUN
taxlaw-2859	487	41	,	,	PUNCT
taxlaw-2859	487	42	reputation	reputation	NOUN
taxlaw-2859	487	43	,	,	PUNCT
taxlaw-2859	487	44	or	or	CCONJ
taxlaw-2859	487	45	the	the	DET
taxlaw-2859	487	46	community	community	NOUN
taxlaw-2859	487	47	it	it	PRON
taxlaw-2859	487	48	serves	serve	VERB
taxlaw-2859	487	49	.	.	PUNCT
taxlaw-2859	488	1	the	the	DET
taxlaw-2859	488	2	aamc	aamc	NOUN
taxlaw-2859	488	3	addresses	address	NOUN
taxlaw-2859	488	4	employment	employment	NOUN
taxlaw-2859	488	5	of	of	ADP
taxlaw-2859	488	6	curators	curator	NOUN
taxlaw-2859	488	7	by	by	ADP
taxlaw-2859	488	8	dealers	dealer	NOUN
taxlaw-2859	488	9	.	.	PUNCT
taxlaw-2859	489	1	it	it	PRON
taxlaw-2859	489	2	also	also	ADV
taxlaw-2859	489	3	addresses	address	VERB
taxlaw-2859	489	4	curators	curator	NOUN
taxlaw-2859	489	5	’	'	PUNCT
taxlaw-2859	489	6	acceptance	acceptance	NOUN
taxlaw-2859	489	7	of	of	ADP
taxlaw-2859	489	8	compensation	compensation	NOUN
taxlaw-2859	489	9	from	from	ADP
taxlaw-2859	489	10	dealers	dealer	NOUN
taxlaw-2859	489	11	in	in	ADP
taxlaw-2859	489	12	their	their	PRON
taxlaw-2859	489	13	personal	personal	ADJ
taxlaw-2859	489	14	capacity	capacity	NOUN
taxlaw-2859	489	15	,	,	PUNCT
taxlaw-2859	489	16	but	but	CCONJ
taxlaw-2859	489	17	seems	seem	VERB
taxlaw-2859	489	18	directed	direct	VERB
taxlaw-2859	489	19	at	at	ADP
taxlaw-2859	489	20	compensation	compensation	NOUN
taxlaw-2859	489	21	in	in	ADP
taxlaw-2859	489	22	curators	curator	NOUN
taxlaw-2859	489	23	’	’	PART
taxlaw-2859	489	24	personal	personal	ADJ
taxlaw-2859	489	25	capacity	capacity	NOUN
taxlaw-2859	489	26	and	and	CCONJ
taxlaw-2859	489	27	not	not	PART
taxlaw-2859	489	28	on	on	ADP
taxlaw-2859	489	29	behalf	behalf	NOUN
taxlaw-2859	489	30	of	of	ADP
taxlaw-2859	489	31	the	the	DET
taxlaw-2859	489	32	museum.116	museum.116	ADJ
taxlaw-2859	489	33	significant	significant	ADJ
taxlaw-2859	489	34	variation	variation	NOUN
taxlaw-2859	489	35	exists	exist	VERB
taxlaw-2859	489	36	in	in	ADP
taxlaw-2859	489	37	what	what	DET
taxlaw-2859	489	38	guidelines	guideline	NOUN
taxlaw-2859	489	39	,	,	PUNCT
taxlaw-2859	489	40	if	if	SCONJ
taxlaw-2859	489	41	any	any	PRON
taxlaw-2859	489	42	,	,	PUNCT
taxlaw-2859	489	43	have	have	AUX
taxlaw-2859	489	44	been	be	AUX
taxlaw-2859	489	45	adopted	adopt	VERB
taxlaw-2859	489	46	by	by	ADP
taxlaw-2859	489	47	individual	individual	ADJ
taxlaw-2859	489	48	museums	museum	NOUN
taxlaw-2859	489	49	regarding	regard	VERB
taxlaw-2859	489	50	gallery	gallery	NOUN
taxlaw-2859	489	51	financing	financing	NOUN
taxlaw-2859	489	52	of	of	ADP
taxlaw-2859	489	53	museum	museum	NOUN
taxlaw-2859	489	54	exhibitions	exhibition	NOUN
taxlaw-2859	489	55	.	.	PUNCT
taxlaw-2859	490	1	infrequently	infrequently	ADV
taxlaw-2859	490	2	,	,	PUNCT
taxlaw-2859	490	3	museums	museum	NOUN
taxlaw-2859	490	4	’	'	PUNCT
taxlaw-2859	490	5	written	write	VERB
taxlaw-2859	490	6	guidelines	guideline	NOUN
taxlaw-2859	490	7	may	may	AUX
taxlaw-2859	490	8	explicitly	explicitly	ADV
taxlaw-2859	490	9	prohibit	prohibit	VERB
taxlaw-2859	490	10	acceptance	acceptance	NOUN
taxlaw-2859	490	11	of	of	ADP
taxlaw-2859	490	12	financial	financial	ADJ
taxlaw-2859	490	13	113	113	NUM
taxlaw-2859	490	14	ass’n	ass’n	NOUN
taxlaw-2859	490	15	of	of	ADP
taxlaw-2859	490	16	art	art	NOUN
taxlaw-2859	490	17	museum	museum	NOUN
taxlaw-2859	490	18	directors	director	NOUN
taxlaw-2859	490	19	,	,	PUNCT
taxlaw-2859	490	20	code	code	NOUN
taxlaw-2859	490	21	of	of	ADP
taxlaw-2859	490	22	ethics	ethic	NOUN
taxlaw-2859	490	23	,	,	PUNCT
taxlaw-2859	490	24	ass’n	ass’n	NOUN
taxlaw-2859	490	25	of	of	ADP
taxlaw-2859	490	26	art	art	NOUN
taxlaw-2859	490	27	museum	museum	NOUN
taxlaw-2859	490	28	directors	director	NOUN
taxlaw-2859	490	29	,	,	PUNCT
taxlaw-2859	490	30	http://www.aamd.org/about/code-of-ethics	http://www.aamd.org/about/code-of-ethic	NOUN
taxlaw-2859	490	31	[	[	X
taxlaw-2859	490	32	perma.cc/j7yb-8wlg	perma.cc/j7yb-8wlg	X
taxlaw-2859	490	33	]	]	X
taxlaw-2859	490	34	;	;	PUNCT
taxlaw-2859	490	35	am	be	AUX
taxlaw-2859	490	36	.	.	PUNCT
taxlaw-2859	490	37	alliance	alliance	NOUN
taxlaw-2859	490	38	museums	museum	NOUN
taxlaw-2859	490	39	,	,	PUNCT
taxlaw-2859	490	40	ethics	ethic	NOUN
taxlaw-2859	490	41	,	,	PUNCT
taxlaw-2859	490	42	standards	standard	NOUN
taxlaw-2859	490	43	,	,	PUNCT
taxlaw-2859	490	44	and	and	CCONJ
taxlaw-2859	490	45	best	good	ADJ
taxlaw-2859	490	46	practices	practice	NOUN
taxlaw-2859	490	47	,	,	PUNCT
taxlaw-2859	490	48	am	be	AUX
taxlaw-2859	490	49	.	.	PUNCT
taxlaw-2859	491	1	alliance	alliance	NOUN
taxlaw-2859	491	2	museums	museum	NOUN
taxlaw-2859	491	3	,	,	PUNCT
taxlaw-2859	491	4	http://www.aam-us.org/resources/ethics-standardsand-best-practices	http://www.aam-us.org/resources/ethics-standardsand-best-practice	NOUN
taxlaw-2859	492	1	[	[	X
taxlaw-2859	492	2	perma.cc/zmr2-64au	perma.cc/zmr2-64au	X
taxlaw-2859	492	3	]	]	X
taxlaw-2859	492	4	;	;	PUNCT
taxlaw-2859	492	5	college	college	NOUN
taxlaw-2859	492	6	art	art	NOUN
taxlaw-2859	492	7	ass’n	ass’n	NOUN
taxlaw-2859	492	8	.	.	PUNCT
taxlaw-2859	493	1	,	,	PUNCT
taxlaw-2859	493	2	standards	standard	NOUN
taxlaw-2859	493	3	and	and	CCONJ
taxlaw-2859	493	4	guidelines	guideline	NOUN
taxlaw-2859	493	5	,	,	PUNCT
taxlaw-2859	493	6	college	college	NOUN
taxlaw-2859	493	7	art	art	NOUN
taxlaw-2859	493	8	ass’n	ass’n	NOUN
taxlaw-2859	493	9	,	,	PUNCT
taxlaw-2859	493	10	http://www.collegeart.org/guidelines/	http://www.collegeart.org/guidelines/	PROPN
taxlaw-2859	494	1	[	[	X
taxlaw-2859	494	2	perma.cc/xrm4-us3c	perma.cc/xrm4-us3c	X
taxlaw-2859	494	3	]	]	X
taxlaw-2859	494	4	;	;	PUNCT
taxlaw-2859	494	5	ass’n	ass’n	NUM
taxlaw-2859	494	6	of	of	ADP
taxlaw-2859	494	7	art	art	PROPN
taxlaw-2859	494	8	musuem	musuem	PROPN
taxlaw-2859	494	9	directors	director	NOUN
taxlaw-2859	494	10	,	,	PUNCT
taxlaw-2859	494	11	supra	supra	PROPN
taxlaw-2859	494	12	note	note	PROPN
taxlaw-2859	494	13	113	113	NUM
taxlaw-2859	494	14	;	;	PUNCT
taxlaw-2859	494	15	ass’n	ass’n	NUM
taxlaw-2859	494	16	of	of	ADP
taxlaw-2859	494	17	art	art	NOUN
taxlaw-2859	494	18	museum	museum	NOUN
taxlaw-2859	494	19	curators	curator	NOUN
taxlaw-2859	494	20	,	,	PUNCT
taxlaw-2859	494	21	professional	professional	ADJ
taxlaw-2859	494	22	practices	practice	NOUN
taxlaw-2859	494	23	for	for	ADP
taxlaw-2859	494	24	art	art	NOUN
taxlaw-2859	494	25	museum	museum	NOUN
taxlaw-2859	494	26	curators	curator	NOUN
taxlaw-2859	494	27	(	(	PUNCT
taxlaw-2859	494	28	2007	2007	NUM
taxlaw-2859	494	29	)	)	PUNCT
taxlaw-2859	494	30	,	,	PUNCT
taxlaw-2859	494	31	http://www.collegeart.org/pdf/aamc_professional_practices.pdf	http://www.collegeart.org/pdf/aamc_professional_practices.pdf	X
taxlaw-2859	494	32	[	[	X
taxlaw-2859	494	33	perma.cc/u5cq-btga	perma.cc/u5cq-btga	PROPN
taxlaw-2859	494	34	]	]	PUNCT
taxlaw-2859	494	35	.	.	PUNCT
taxlaw-2859	495	1	114	114	NUM
taxlaw-2859	495	2	margie	margie	PROPN
taxlaw-2859	495	3	fishman	fishman	PROPN
taxlaw-2859	495	4	,	,	PUNCT
taxlaw-2859	495	5	delaware	delaware	PROPN
taxlaw-2859	495	6	art	art	PROPN
taxlaw-2859	495	7	museum	museum	PROPN
taxlaw-2859	495	8	loses	lose	VERB
taxlaw-2859	495	9	accreditation	accreditation	NOUN
taxlaw-2859	495	10	,	,	PUNCT
taxlaw-2859	495	11	delaware	delaware	PROPN
taxlaw-2859	495	12	online	online	PROPN
taxlaw-2859	495	13	(	(	PUNCT
taxlaw-2859	495	14	june	june	PROPN
taxlaw-2859	495	15	19	19	NUM
taxlaw-2859	495	16	,	,	PUNCT
taxlaw-2859	495	17	2014	2014	NUM
taxlaw-2859	495	18	)	)	PUNCT
taxlaw-2859	495	19	,	,	PUNCT
taxlaw-2859	495	20	http://www.delawareonline.com/story/life/2014/06/18/museum-directors-sanction-delaware-artmuseum/10757111/	http://www.delawareonline.com/story/life/2014/06/18/museum-directors-sanction-delaware-artmuseum/10757111/	NOUN
taxlaw-2859	496	1	[	[	X
taxlaw-2859	496	2	perma.cc/672m-kgym	perma.cc/672m-kgym	X
taxlaw-2859	496	3	]	]	X
taxlaw-2859	496	4	(	(	PUNCT
taxlaw-2859	496	5	describing	describe	VERB
taxlaw-2859	496	6	loss	loss	NOUN
taxlaw-2859	496	7	of	of	ADP
taxlaw-2859	496	8	aam	aam	PROPN
taxlaw-2859	496	9	accreditation	accreditation	NOUN
taxlaw-2859	496	10	by	by	ADP
taxlaw-2859	496	11	the	the	DET
taxlaw-2859	496	12	delaware	delaware	PROPN
taxlaw-2859	496	13	art	art	PROPN
taxlaw-2859	496	14	museum	museum	PROPN
taxlaw-2859	496	15	after	after	SCONJ
taxlaw-2859	496	16	it	it	PRON
taxlaw-2859	496	17	sold	sell	VERB
taxlaw-2859	496	18	one	one	NUM
taxlaw-2859	496	19	of	of	ADP
taxlaw-2859	496	20	their	their	PRON
taxlaw-2859	496	21	paintings	painting	NOUN
taxlaw-2859	496	22	in	in	ADP
taxlaw-2859	496	23	order	order	NOUN
taxlaw-2859	496	24	to	to	PART
taxlaw-2859	496	25	pay	pay	VERB
taxlaw-2859	496	26	museum	museum	NOUN
taxlaw-2859	496	27	operating	operating	NOUN
taxlaw-2859	496	28	costs	cost	NOUN
taxlaw-2859	496	29	,	,	PUNCT
taxlaw-2859	496	30	which	which	PRON
taxlaw-2859	496	31	is	be	AUX
taxlaw-2859	496	32	against	against	ADP
taxlaw-2859	496	33	the	the	DET
taxlaw-2859	496	34	ethical	ethical	ADJ
taxlaw-2859	496	35	guidelines	guideline	NOUN
taxlaw-2859	496	36	of	of	ADP
taxlaw-2859	496	37	the	the	DET
taxlaw-2859	496	38	aam	aam	PROPN
taxlaw-2859	496	39	)	)	PUNCT
taxlaw-2859	496	40	.	.	PUNCT
taxlaw-2859	497	1	115	115	NUM
taxlaw-2859	497	2	see	see	VERB
taxlaw-2859	497	3	ass’n	ass’n	NOUN
taxlaw-2859	497	4	of	of	ADP
taxlaw-2859	497	5	art	art	NOUN
taxlaw-2859	497	6	museum	museum	NOUN
taxlaw-2859	497	7	directors	director	NOUN
taxlaw-2859	497	8	,	,	PUNCT
taxlaw-2859	497	9	ass'n	ass'n	PROPN
taxlaw-2859	497	10	of	of	ADP
taxlaw-2859	497	11	art	art	NOUN
taxlaw-2859	497	12	museum	museum	NOUN
taxlaw-2859	497	13	directors	director	NOUN
taxlaw-2859	497	14	sanctions	sanctions	PROPN
taxlaw-2859	497	15	delaware	delaware	PROPN
taxlaw-2859	497	16	art	art	PROPN
taxlaw-2859	497	17	museum	museum	PROPN
taxlaw-2859	497	18	,	,	PUNCT
taxlaw-2859	497	19	ass’n	ass’n	NUM
taxlaw-2859	497	20	of	of	ADP
taxlaw-2859	497	21	art	art	NOUN
taxlaw-2859	497	22	museum	museum	NOUN
taxlaw-2859	497	23	directors	director	NOUN
taxlaw-2859	497	24	(	(	PUNCT
taxlaw-2859	497	25	june	june	PROPN
taxlaw-2859	497	26	18	18	NUM
taxlaw-2859	497	27	,	,	PUNCT
taxlaw-2859	497	28	2014	2014	NUM
taxlaw-2859	497	29	)	)	PUNCT
taxlaw-2859	497	30	,	,	PUNCT
taxlaw-2859	497	31	http://aamd.org/for-the-media/pressrelease/association-of-art-museum-directors-sanctions-delaware-art-museum	http://aamd.org/for-the-media/pressrelease/association-of-art-museum-directors-sanctions-delaware-art-museum	NOUN
taxlaw-2859	498	1	[	[	X
taxlaw-2859	498	2	perma.cc/n3n6-6emy	perma.cc/n3n6-6emy	NOUN
taxlaw-2859	498	3	]	]	X
taxlaw-2859	498	4	;	;	PUNCT
taxlaw-2859	498	5	ass’n	ass’n	NUM
taxlaw-2859	498	6	of	of	ADP
taxlaw-2859	498	7	art	art	NOUN
taxlaw-2859	498	8	museum	museum	NOUN
taxlaw-2859	498	9	directors	director	NOUN
taxlaw-2859	498	10	,	,	PUNCT
taxlaw-2859	498	11	ass'n	ass'n	PROPN
taxlaw-2859	498	12	of	of	ADP
taxlaw-2859	498	13	art	art	NOUN
taxlaw-2859	498	14	museum	museum	NOUN
taxlaw-2859	498	15	directors	director	NOUN
taxlaw-2859	498	16	statement	statement	NOUN
taxlaw-2859	498	17	on	on	ADP
taxlaw-2859	498	18	randolph	randolph	PROPN
taxlaw-2859	498	19	college	college	PROPN
taxlaw-2859	498	20	and	and	CCONJ
taxlaw-2859	498	21	maier	maier	PROPN
taxlaw-2859	498	22	museum	museum	PROPN
taxlaw-2859	498	23	of	of	ADP
taxlaw-2859	498	24	art	art	NOUN
taxlaw-2859	498	25	,	,	PUNCT
taxlaw-2859	498	26	ass’n	ass’n	NOUN
taxlaw-2859	498	27	of	of	ADP
taxlaw-2859	498	28	art	art	NOUN
taxlaw-2859	498	29	museum	museum	NOUN
taxlaw-2859	498	30	directors	director	NOUN
taxlaw-2859	498	31	(	(	PUNCT
taxlaw-2859	498	32	mar	mar	PROPN
taxlaw-2859	498	33	.	.	PROPN
taxlaw-2859	498	34	12	12	NUM
taxlaw-2859	498	35	,	,	PUNCT
taxlaw-2859	498	36	2014	2014	NUM
taxlaw-2859	498	37	)	)	PUNCT
taxlaw-2859	498	38	,	,	PUNCT
taxlaw-2859	498	39	http://aamd.org/for-themedia/press-release/association-of-art-museum-directors-statement-on-randolph-college-and	http://aamd.org/for-themedia/press-release/association-of-art-museum-directors-statement-on-randolph-college-and	NOUN
taxlaw-2859	499	1	[	[	X
taxlaw-2859	499	2	perma.cc/6fvd-hczv	perma.cc/6fvd-hczv	X
taxlaw-2859	499	3	]	]	X
taxlaw-2859	499	4	.	.	PUNCT
taxlaw-2859	500	1	116	116	NUM
taxlaw-2859	500	2	ass’n	ass’n	NOUN
taxlaw-2859	500	3	of	of	ADP
taxlaw-2859	500	4	art	art	NOUN
taxlaw-2859	500	5	musuem	musuem	PROPN
taxlaw-2859	500	6	curators	curator	NOUN
taxlaw-2859	500	7	,	,	PUNCT
taxlaw-2859	500	8	supra	supra	PROPN
taxlaw-2859	500	9	note	note	NOUN
taxlaw-2859	500	10	113	113	NUM
taxlaw-2859	500	11	.	.	SYM
taxlaw-2859	500	12	88	88	NUM
taxlaw-2859	500	13	columbia	columbia	PROPN
taxlaw-2859	500	14	journal	journal	PROPN
taxlaw-2859	500	15	of	of	ADP
taxlaw-2859	500	16	tax	tax	NOUN
taxlaw-2859	500	17	law	law	NOUN
taxlaw-2859	500	18	[	[	X
taxlaw-2859	500	19	vol.9:67	vol.9:67	PROPN
taxlaw-2859	500	20	compensation	compensation	NOUN
taxlaw-2859	500	21	(	(	PUNCT
taxlaw-2859	500	22	including	include	VERB
taxlaw-2859	500	23	donations	donation	NOUN
taxlaw-2859	500	24	)	)	PUNCT
taxlaw-2859	500	25	from	from	ADP
taxlaw-2859	500	26	dealers	dealer	NOUN
taxlaw-2859	500	27	for	for	ADP
taxlaw-2859	500	28	any	any	DET
taxlaw-2859	500	29	reason,117	reason,117	ADJ
taxlaw-2859	500	30	whether	whether	SCONJ
taxlaw-2859	500	31	or	or	CCONJ
taxlaw-2859	500	32	not	not	PART
taxlaw-2859	500	33	related	relate	VERB
taxlaw-2859	500	34	to	to	ADP
taxlaw-2859	500	35	an	an	DET
taxlaw-2859	500	36	exhibition	exhibition	NOUN
taxlaw-2859	500	37	,	,	PUNCT
taxlaw-2859	500	38	or	or	CCONJ
taxlaw-2859	500	39	more	more	ADV
taxlaw-2859	500	40	narrowly	narrowly	ADV
taxlaw-2859	500	41	prohibit	prohibit	VERB
taxlaw-2859	500	42	compensation	compensation	NOUN
taxlaw-2859	500	43	for	for	ADP
taxlaw-2859	500	44	certain	certain	ADJ
taxlaw-2859	500	45	types	type	NOUN
taxlaw-2859	500	46	of	of	ADP
taxlaw-2859	500	47	exhibitionrelated	exhibitionrelate	VERB
taxlaw-2859	500	48	expenses	expense	NOUN
taxlaw-2859	500	49	.	.	PUNCT
taxlaw-2859	501	1	118	118	NUM
taxlaw-2859	501	2	other	other	ADJ
taxlaw-2859	501	3	written	write	VERB
taxlaw-2859	501	4	museum	museum	NOUN
taxlaw-2859	501	5	policies	policy	NOUN
taxlaw-2859	501	6	may	may	AUX
taxlaw-2859	501	7	address	address	VERB
taxlaw-2859	501	8	certain	certain	ADJ
taxlaw-2859	501	9	aspects	aspect	NOUN
taxlaw-2859	501	10	of	of	ADP
taxlaw-2859	501	11	gallery	gallery	NOUN
taxlaw-2859	501	12	relationships	relationship	NOUN
taxlaw-2859	501	13	with	with	ADP
taxlaw-2859	501	14	museums	museum	NOUN
taxlaw-2859	501	15	,	,	PUNCT
taxlaw-2859	501	16	such	such	ADJ
taxlaw-2859	501	17	as	as	ADP
taxlaw-2859	501	18	artwork	artwork	NOUN
taxlaw-2859	501	19	loans	loan	NOUN
taxlaw-2859	501	20	to	to	ADP
taxlaw-2859	501	21	galleries	gallery	NOUN
taxlaw-2859	501	22	,	,	PUNCT
taxlaw-2859	501	23	but	but	CCONJ
taxlaw-2859	501	24	do	do	AUX
taxlaw-2859	501	25	not	not	PART
taxlaw-2859	501	26	specifically	specifically	ADV
taxlaw-2859	501	27	address	address	VERB
taxlaw-2859	501	28	gallery	gallery	NOUN
taxlaw-2859	501	29	sponsorship	sponsorship	NOUN
taxlaw-2859	501	30	of	of	ADP
taxlaw-2859	501	31	a	a	DET
taxlaw-2859	501	32	museum	museum	NOUN
taxlaw-2859	501	33	’s	’s	PART
taxlaw-2859	501	34	art	art	NOUN
taxlaw-2859	501	35	exhibitions	exhibition	NOUN
taxlaw-2859	501	36	.	.	PUNCT
taxlaw-2859	502	1	119	119	NUM
taxlaw-2859	502	2	some	some	DET
taxlaw-2859	502	3	museums	museum	NOUN
taxlaw-2859	502	4	may	may	AUX
taxlaw-2859	502	5	have	have	VERB
taxlaw-2859	502	6	general	general	ADJ
taxlaw-2859	502	7	conflict	conflict	NOUN
taxlaw-2859	502	8	of	of	ADP
taxlaw-2859	502	9	interest	interest	NOUN
taxlaw-2859	502	10	policies	policy	NOUN
taxlaw-2859	502	11	that	that	PRON
taxlaw-2859	502	12	allow	allow	VERB
taxlaw-2859	502	13	donations	donation	NOUN
taxlaw-2859	502	14	for	for	ADP
taxlaw-2859	502	15	any	any	DET
taxlaw-2859	502	16	general	general	ADJ
taxlaw-2859	502	17	or	or	CCONJ
taxlaw-2859	502	18	special	special	ADJ
taxlaw-2859	502	19	purpose	purpose	NOUN
taxlaw-2859	502	20	of	of	ADP
taxlaw-2859	502	21	the	the	DET
taxlaw-2859	502	22	museum	museum	NOUN
taxlaw-2859	502	23	,	,	PUNCT
taxlaw-2859	502	24	provided	provide	VERB
taxlaw-2859	502	25	that	that	SCONJ
taxlaw-2859	502	26	they	they	PRON
taxlaw-2859	502	27	do	do	AUX
taxlaw-2859	502	28	not	not	PART
taxlaw-2859	502	29	undermine	undermine	VERB
taxlaw-2859	502	30	the	the	DET
taxlaw-2859	502	31	museum	museum	NOUN
taxlaw-2859	502	32	’s	’s	PART
taxlaw-2859	502	33	best	good	ADJ
taxlaw-2859	502	34	interest	interest	NOUN
taxlaw-2859	502	35	or	or	CCONJ
taxlaw-2859	502	36	the	the	DET
taxlaw-2859	502	37	public	public	NOUN
taxlaw-2859	502	38	’s	’s	PART
taxlaw-2859	502	39	confidence	confidence	NOUN
taxlaw-2859	502	40	in	in	ADP
taxlaw-2859	502	41	the	the	DET
taxlaw-2859	502	42	museum	museum	NOUN
taxlaw-2859	502	43	’s	’s	PART
taxlaw-2859	502	44	integrity.120	integrity.120	NOUN
taxlaw-2859	502	45	in	in	ADP
taxlaw-2859	502	46	other	other	ADJ
taxlaw-2859	502	47	cases	case	NOUN
taxlaw-2859	502	48	,	,	PUNCT
taxlaw-2859	502	49	policies	policy	NOUN
taxlaw-2859	502	50	are	be	AUX
taxlaw-2859	502	51	either	either	CCONJ
taxlaw-2859	502	52	publicly	publicly	ADV
taxlaw-2859	502	53	unavailable	unavailable	ADJ
taxlaw-2859	502	54	121	121	NUM
taxlaw-2859	502	55	or	or	CCONJ
taxlaw-2859	502	56	available	available	ADJ
taxlaw-2859	502	57	upon	upon	SCONJ
taxlaw-2859	502	58	request	request	NOUN
taxlaw-2859	502	59	,	,	PUNCT
taxlaw-2859	502	60	122	122	NUM
taxlaw-2859	502	61	and	and	CCONJ
taxlaw-2859	502	62	it	it	PRON
taxlaw-2859	502	63	therefore	therefore	ADV
taxlaw-2859	502	64	unclear	unclear	ADJ
taxlaw-2859	502	65	whether	whether	SCONJ
taxlaw-2859	502	66	there	there	PRON
taxlaw-2859	502	67	exist	exist	VERB
taxlaw-2859	502	68	any	any	DET
taxlaw-2859	502	69	written	write	VERB
taxlaw-2859	502	70	policies	policy	NOUN
taxlaw-2859	502	71	on	on	ADP
taxlaw-2859	502	72	gallery	gallery	NOUN
taxlaw-2859	502	73	donations	donation	NOUN
taxlaw-2859	502	74	for	for	ADP
taxlaw-2859	502	75	exhibitions	exhibition	NOUN
taxlaw-2859	502	76	or	or	CCONJ
taxlaw-2859	502	77	otherwise	otherwise	ADV
taxlaw-2859	502	78	.	.	PUNCT
taxlaw-2859	503	1	c.	c.	PROPN
taxlaw-2859	503	2	informal	informal	ADJ
taxlaw-2859	503	3	art	art	NOUN
taxlaw-2859	503	4	market	market	NOUN
taxlaw-2859	503	5	norms	norm	VERB
taxlaw-2859	503	6	social	social	ADJ
taxlaw-2859	503	7	norms	norm	NOUN
taxlaw-2859	503	8	are	be	AUX
taxlaw-2859	503	9	one	one	NUM
taxlaw-2859	503	10	of	of	ADP
taxlaw-2859	503	11	four	four	NUM
taxlaw-2859	503	12	modalities	modality	NOUN
taxlaw-2859	503	13	by	by	ADP
taxlaw-2859	503	14	which	which	DET
taxlaw-2859	503	15	behavior	behavior	NOUN
taxlaw-2859	503	16	may	may	AUX
taxlaw-2859	503	17	be	be	AUX
taxlaw-2859	503	18	regulated	regulate	VERB
taxlaw-2859	503	19	or	or	CCONJ
taxlaw-2859	503	20	constrained	constrain	VERB
taxlaw-2859	503	21	,	,	PUNCT
taxlaw-2859	503	22	as	as	SCONJ
taxlaw-2859	503	23	lawrence	lawrence	PROPN
taxlaw-2859	503	24	lessig	lessig	PROPN
taxlaw-2859	503	25	observes	observe	VERB
taxlaw-2859	503	26	in	in	ADP
taxlaw-2859	503	27	setting	set	VERB
taxlaw-2859	503	28	forth	forth	ADP
taxlaw-2859	503	29	his	his	PRON
taxlaw-2859	503	30	“	"	PUNCT
taxlaw-2859	503	31	new	new	ADJ
taxlaw-2859	503	32	chicago	chicago	PROPN
taxlaw-2859	503	33	school	school	NOUN
taxlaw-2859	503	34	”	"	PUNCT
taxlaw-2859	503	35	regulatory	regulatory	ADJ
taxlaw-2859	503	36	theory.123	theory.123	NOUN
taxlaw-2859	503	37	therefore	therefore	ADV
taxlaw-2859	503	38	,	,	PUNCT
taxlaw-2859	503	39	no	no	DET
taxlaw-2859	503	40	discussion	discussion	NOUN
taxlaw-2859	503	41	of	of	ADP
taxlaw-2859	503	42	the	the	DET
taxlaw-2859	503	43	rules	rule	NOUN
taxlaw-2859	503	44	applicable	applicable	ADJ
taxlaw-2859	503	45	to	to	ADP
taxlaw-2859	503	46	the	the	DET
taxlaw-2859	503	47	funding	funding	NOUN
taxlaw-2859	503	48	by	by	ADP
taxlaw-2859	503	49	galleries	gallery	NOUN
taxlaw-2859	503	50	of	of	ADP
taxlaw-2859	503	51	art	art	NOUN
taxlaw-2859	503	52	museum	museum	NOUN
taxlaw-2859	503	53	exhibitions	exhibition	NOUN
taxlaw-2859	503	54	can	can	AUX
taxlaw-2859	503	55	be	be	AUX
taxlaw-2859	503	56	complete	complete	ADJ
taxlaw-2859	503	57	without	without	ADP
taxlaw-2859	503	58	acknowledging	acknowledge	VERB
taxlaw-2859	503	59	the	the	DET
taxlaw-2859	503	60	art	art	NOUN
taxlaw-2859	503	61	industry	industry	NOUN
taxlaw-2859	503	62	’s	’s	PART
taxlaw-2859	503	63	“	"	PUNCT
taxlaw-2859	503	64	relatively	relatively	ADV
taxlaw-2859	503	65	heteronomous”124	heteronomous”124	ADJ
taxlaw-2859	503	66	norms	norm	NOUN
taxlaw-2859	503	67	and	and	CCONJ
taxlaw-2859	503	68	overarching	overarch	VERB
taxlaw-2859	503	69	informal	informal	ADJ
taxlaw-2859	503	70	nature	nature	NOUN
taxlaw-2859	503	71	.	.	PUNCT
taxlaw-2859	504	1	a	a	DET
taxlaw-2859	504	2	brief	brief	ADJ
taxlaw-2859	504	3	summary	summary	NOUN
taxlaw-2859	504	4	of	of	ADP
taxlaw-2859	504	5	relevant	relevant	ADJ
taxlaw-2859	504	6	art	art	NOUN
taxlaw-2859	504	7	market	market	NOUN
taxlaw-2859	504	8	dynamics	dynamic	NOUN
taxlaw-2859	504	9	recently	recently	ADV
taxlaw-2859	504	10	examined	examine	VERB
taxlaw-2859	504	11	by	by	ADP
taxlaw-2859	504	12	an	an	DET
taxlaw-2859	504	13	art	art	NOUN
taxlaw-2859	504	14	industry	industry	NOUN
taxlaw-2859	504	15	expert	expert	NOUN
taxlaw-2859	504	16	,	,	PUNCT
taxlaw-2859	504	17	professor	professor	NOUN
taxlaw-2859	504	18	isabelle	isabelle	PROPN
taxlaw-2859	504	19	graw	graw	PROPN
taxlaw-2859	504	20	,	,	PUNCT
taxlaw-2859	504	21	follows	follow	VERB
taxlaw-2859	504	22	.	.	PUNCT
taxlaw-2859	505	1	experts	expert	NOUN
taxlaw-2859	505	2	including	include	VERB
taxlaw-2859	505	3	professor	professor	NOUN
taxlaw-2859	505	4	graw	graw	NOUN
taxlaw-2859	505	5	describe	describe	VERB
taxlaw-2859	505	6	the	the	DET
taxlaw-2859	505	7	art	art	NOUN
taxlaw-2859	505	8	market	market	NOUN
taxlaw-2859	505	9	as	as	ADP
taxlaw-2859	505	10	an	an	DET
taxlaw-2859	505	11	“	"	PUNCT
taxlaw-2859	505	12	informal	informal	ADJ
taxlaw-2859	505	13	economy	economy	NOUN
taxlaw-2859	505	14	”	"	PUNCT
taxlaw-2859	505	15	thriving	thrive	VERB
taxlaw-2859	505	16	on	on	ADP
taxlaw-2859	505	17	personal	personal	ADJ
taxlaw-2859	505	18	agreements	agreement	NOUN
taxlaw-2859	505	19	,	,	PUNCT
taxlaw-2859	505	20	unwritten	unwritten	ADJ
taxlaw-2859	505	21	laws	law	NOUN
taxlaw-2859	505	22	,	,	PUNCT
taxlaw-2859	505	23	casual	casual	ADJ
taxlaw-2859	505	24	conversations	conversation	NOUN
taxlaw-2859	505	25	,	,	PUNCT
taxlaw-2859	505	26	and	and	CCONJ
taxlaw-2859	505	27	a	a	DET
taxlaw-2859	505	28	distinctive	distinctive	ADJ
taxlaw-2859	505	29	language	language	NOUN
taxlaw-2859	505	30	,	,	PUNCT
taxlaw-2859	505	31	logic	logic	NOUN
taxlaw-2859	505	32	and	and	CCONJ
taxlaw-2859	505	33	set	set	NOUN
taxlaw-2859	505	34	of	of	ADP
taxlaw-2859	505	35	laws.125	laws.125	NOUN
taxlaw-2859	505	36	this	this	PRON
taxlaw-2859	505	37	leads	lead	VERB
taxlaw-2859	505	38	to	to	ADP
taxlaw-2859	505	39	“	"	PUNCT
taxlaw-2859	505	40	practices	practice	NOUN
taxlaw-2859	505	41	capable	capable	ADJ
taxlaw-2859	505	42	of	of	ADP
taxlaw-2859	505	43	plunging	plunge	VERB
taxlaw-2859	505	44	117	117	NUM
taxlaw-2859	505	45	moma	moma	NOUN
taxlaw-2859	505	46	,	,	PUNCT
taxlaw-2859	505	47	code	code	NOUN
taxlaw-2859	505	48	of	of	ADP
taxlaw-2859	505	49	conduct	conduct	NOUN
taxlaw-2859	505	50	for	for	ADP
taxlaw-2859	505	51	staff	staff	NOUN
taxlaw-2859	505	52	of	of	ADP
taxlaw-2859	505	53	the	the	DET
taxlaw-2859	505	54	museum	museum	NOUN
taxlaw-2859	505	55	of	of	ADP
taxlaw-2859	505	56	modern	modern	ADJ
taxlaw-2859	505	57	art	art	NOUN
taxlaw-2859	505	58	(	(	PUNCT
taxlaw-2859	505	59	2001	2001	NUM
taxlaw-2859	505	60	)	)	PUNCT
taxlaw-2859	505	61	,	,	PUNCT
taxlaw-2859	505	62	http://moma.org/momaorg/shared/pdfs/docs/about/code_of_conduct_staff_4.2014.pdf	http://moma.org/momaorg/shared/pdfs/docs/about/code_of_conduct_staff_4.2014.pdf	NOUN
taxlaw-2859	505	63	[	[	X
taxlaw-2859	505	64	perma.cc/98lfl6c3	perma.cc/98lfl6c3	X
taxlaw-2859	505	65	]	]	X
taxlaw-2859	505	66	.	.	PUNCT
taxlaw-2859	506	1	118	118	NUM
taxlaw-2859	506	2	finkel	finkel	PROPN
taxlaw-2859	506	3	,	,	PUNCT
taxlaw-2859	506	4	supra	supra	PROPN
taxlaw-2859	506	5	note	note	PROPN
taxlaw-2859	506	6	4	4	NUM
taxlaw-2859	506	7	(	(	PUNCT
taxlaw-2859	506	8	citing	cite	VERB
taxlaw-2859	506	9	walker	walker	PROPN
taxlaw-2859	506	10	museum	museum	PROPN
taxlaw-2859	506	11	of	of	ADP
taxlaw-2859	506	12	art	art	PROPN
taxlaw-2859	506	13	’s	’s	PART
taxlaw-2859	506	14	written	write	VERB
taxlaw-2859	506	15	guidelines	guideline	NOUN
taxlaw-2859	506	16	)	)	PUNCT
taxlaw-2859	506	17	.	.	PUNCT
taxlaw-2859	507	1	119	119	NUM
taxlaw-2859	507	2	see	see	VERB
taxlaw-2859	507	3	,	,	PUNCT
taxlaw-2859	507	4	e.g.	e.g.	ADV
taxlaw-2859	507	5	,	,	PUNCT
taxlaw-2859	507	6	moma	moma	PROPN
taxlaw-2859	507	7	,	,	PUNCT
taxlaw-2859	507	8	collections	collection	NOUN
taxlaw-2859	507	9	management	management	NOUN
taxlaw-2859	507	10	policy	policy	NOUN
taxlaw-2859	507	11	(	(	PUNCT
taxlaw-2859	507	12	2010	2010	NUM
taxlaw-2859	507	13	)	)	PUNCT
taxlaw-2859	507	14	,	,	PUNCT
taxlaw-2859	507	15	http://www.moma.org/momaorg/shared/pdfs/docs/explore/collectionsmgmtpolicymoma_oct10.pdf	http://www.moma.org/momaorg/shared/pdfs/docs/explore/collectionsmgmtpolicymoma_oct10.pdf	PROPN
taxlaw-2859	508	1	[	[	X
taxlaw-2859	508	2	perma.cc/n996-dbpf	perma.cc/n996-dbpf	NOUN
taxlaw-2859	508	3	]	]	X
taxlaw-2859	508	4	;	;	PUNCT
taxlaw-2859	508	5	whitney	whitney	PROPN
taxlaw-2859	508	6	museum	museum	PROPN
taxlaw-2859	508	7	,	,	PUNCT
taxlaw-2859	508	8	collections	collection	NOUN
taxlaw-2859	508	9	management	management	NOUN
taxlaw-2859	508	10	policy	policy	NOUN
taxlaw-2859	508	11	(	(	PUNCT
taxlaw-2859	508	12	2013	2013	NUM
taxlaw-2859	508	13	)	)	PUNCT
taxlaw-2859	508	14	http://whitney.org/file_columns/0004/5939/cmp_december_2013.pdf	http://whitney.org/file_columns/0004/5939/cmp_december_2013.pdf	NOUN
taxlaw-2859	509	1	[	[	X
taxlaw-2859	509	2	perma.cc/9cgt-2laa	perma.cc/9cgt-2laa	X
taxlaw-2859	509	3	]	]	X
taxlaw-2859	509	4	.	.	PUNCT
taxlaw-2859	510	1	120	120	NUM
taxlaw-2859	510	2	lacma	lacma	PROPN
taxlaw-2859	510	3	,	,	PUNCT
taxlaw-2859	510	4	lacma	lacma	PROPN
taxlaw-2859	510	5	audit	audit	PROPN
taxlaw-2859	510	6	committee	committee	NOUN
taxlaw-2859	510	7	of	of	ADP
taxlaw-2859	510	8	the	the	DET
taxlaw-2859	510	9	board	board	NOUN
taxlaw-2859	510	10	of	of	ADP
taxlaw-2859	510	11	trustees	trustee	NOUN
taxlaw-2859	510	12	,	,	PUNCT
taxlaw-2859	510	13	policy	policy	NOUN
taxlaw-2859	510	14	and	and	CCONJ
taxlaw-2859	510	15	procedures	procedure	NOUN
taxlaw-2859	510	16	for	for	ADP
taxlaw-2859	510	17	review	review	NOUN
taxlaw-2859	510	18	of	of	ADP
taxlaw-2859	510	19	conflict	conflict	NOUN
taxlaw-2859	510	20	of	of	ADP
taxlaw-2859	510	21	interest	interest	NOUN
taxlaw-2859	510	22	transactions	transaction	NOUN
taxlaw-2859	510	23	(	(	PUNCT
taxlaw-2859	510	24	2009	2009	NUM
taxlaw-2859	510	25	)	)	PUNCT
taxlaw-2859	510	26	,	,	PUNCT
taxlaw-2859	510	27	http://www.lacma.org/sites/default/files/conflict-of-interest-policy.pdf	http://www.lacma.org/sites/default/files/conflict-of-interest-policy.pdf	PROPN
taxlaw-2859	511	1	[	[	X
taxlaw-2859	511	2	perma.cc/y5zh-nkmk	perma.cc/y5zh-nkmk	PROPN
taxlaw-2859	511	3	]	]	X
taxlaw-2859	511	4	;	;	PUNCT
taxlaw-2859	511	5	lacma	lacma	PROPN
taxlaw-2859	511	6	,	,	PUNCT
taxlaw-2859	511	7	amended	amend	VERB
taxlaw-2859	511	8	and	and	CCONJ
taxlaw-2859	511	9	restated	restate	VERB
taxlaw-2859	511	10	bylaws	bylaw	NOUN
taxlaw-2859	511	11	of	of	ADP
taxlaw-2859	511	12	museum	museum	NOUN
taxlaw-2859	511	13	associates	associate	NOUN
taxlaw-2859	511	14	as	as	ADP
taxlaw-2859	511	15	of	of	ADP
taxlaw-2859	511	16	january	january	PROPN
taxlaw-2859	511	17	13	13	NUM
taxlaw-2859	511	18	,	,	PUNCT
taxlaw-2859	511	19	2016	2016	NUM
taxlaw-2859	511	20	(	(	PUNCT
taxlaw-2859	511	21	jan	jan	PROPN
taxlaw-2859	511	22	13	13	NUM
taxlaw-2859	511	23	,	,	PUNCT
taxlaw-2859	511	24	2016	2016	NUM
taxlaw-2859	511	25	)	)	PUNCT
taxlaw-2859	511	26	,	,	PUNCT
taxlaw-2859	511	27	http://www.lacma.org/sites/default/files/lacma_amended_and_restated_bylaws_1_13_16.pdf	http://www.lacma.org/sites/default/files/lacma_amended_and_restated_bylaws_1_13_16.pdf	X
taxlaw-2859	511	28	[	[	X
taxlaw-2859	511	29	perma.cc/r4q4-w776	perma.cc/r4q4-w776	NOUN
taxlaw-2859	511	30	]	]	X
taxlaw-2859	511	31	(	(	PUNCT
taxlaw-2859	511	32	last	last	ADV
taxlaw-2859	511	33	visited	visit	VERB
taxlaw-2859	511	34	jul	jul	PROPN
taxlaw-2859	511	35	20	20	NUM
taxlaw-2859	511	36	,	,	PUNCT
taxlaw-2859	511	37	2016	2016	NUM
taxlaw-2859	511	38	)	)	PUNCT
taxlaw-2859	511	39	.	.	PUNCT
taxlaw-2859	512	1	121	121	NUM
taxlaw-2859	512	2	i	i	PRON
taxlaw-2859	512	3	d.	d.	PROPN
taxlaw-2859	512	4	122	122	NUM
taxlaw-2859	512	5	see	see	VERB
taxlaw-2859	512	6	christopher	christopher	PROPN
taxlaw-2859	512	7	knight	knight	PROPN
taxlaw-2859	512	8	,	,	PUNCT
taxlaw-2859	512	9	moca	moca	PROPN
taxlaw-2859	512	10	’s	’s	PART
taxlaw-2859	512	11	questionable	questionable	ADJ
taxlaw-2859	512	12	painting	painting	NOUN
taxlaw-2859	512	13	loan	loan	NOUN
taxlaw-2859	512	14	to	to	ADP
taxlaw-2859	512	15	a	a	DET
taxlaw-2859	512	16	culver	culver	NOUN
taxlaw-2859	512	17	city	city	NOUN
taxlaw-2859	512	18	art	art	NOUN
taxlaw-2859	512	19	gallery	gallery	PROPN
taxlaw-2859	512	20	,	,	PUNCT
taxlaw-2859	512	21	l.a	l.a	PROPN
taxlaw-2859	512	22	.	.	PROPN
taxlaw-2859	512	23	times	times	PROPN
taxlaw-2859	512	24	,	,	PUNCT
taxlaw-2859	512	25	(	(	PUNCT
taxlaw-2859	512	26	june	june	PROPN
taxlaw-2859	512	27	11	11	NUM
taxlaw-2859	512	28	,	,	PUNCT
taxlaw-2859	512	29	2014	2014	NUM
taxlaw-2859	512	30	)	)	PUNCT
taxlaw-2859	512	31	,	,	PUNCT
taxlaw-2859	512	32	http://www.latimes.com/entertainment/arts/culture/la-et-cm-moca-loan-frank-stellahonor-fraser-gallery-20140610-column.html	http://www.latimes.com/entertainment/arts/culture/la-et-cm-moca-loan-frank-stellahonor-fraser-gallery-20140610-column.html	VERB
taxlaw-2859	513	1	[	[	X
taxlaw-2859	513	2	perma.cc/mm5b-cnng	perma.cc/mm5b-cnng	X
taxlaw-2859	513	3	]	]	PUNCT
taxlaw-2859	513	4	(	(	PUNCT
taxlaw-2859	513	5	referring	refer	VERB
taxlaw-2859	513	6	to	to	ADP
taxlaw-2859	513	7	a	a	DET
taxlaw-2859	513	8	written	write	VERB
taxlaw-2859	513	9	museum	museum	NOUN
taxlaw-2859	513	10	policy	policy	NOUN
taxlaw-2859	513	11	obtained	obtain	VERB
taxlaw-2859	513	12	by	by	ADP
taxlaw-2859	513	13	email	email	NOUN
taxlaw-2859	513	14	request	request	NOUN
taxlaw-2859	513	15	)	)	PUNCT
taxlaw-2859	513	16	.	.	PUNCT
taxlaw-2859	514	1	123	123	NUM
taxlaw-2859	514	2	lawrence	lawrence	PROPN
taxlaw-2859	514	3	lessig	lessig	PROPN
taxlaw-2859	514	4	,	,	PUNCT
taxlaw-2859	514	5	the	the	DET
taxlaw-2859	514	6	new	new	ADJ
taxlaw-2859	514	7	chicago	chicago	PROPN
taxlaw-2859	514	8	school	school	NOUN
taxlaw-2859	514	9	,	,	PUNCT
taxlaw-2859	514	10	27	27	NUM
taxlaw-2859	514	11	j.	j.	ADJ
taxlaw-2859	514	12	legal	legal	ADJ
taxlaw-2859	514	13	stud	stud	NOUN
taxlaw-2859	514	14	.	.	PUNCT
taxlaw-2859	515	1	661	661	NUM
taxlaw-2859	515	2	,	,	PUNCT
taxlaw-2859	515	3	662	662	NUM
taxlaw-2859	515	4	(	(	PUNCT
taxlaw-2859	515	5	1998	1998	NUM
taxlaw-2859	515	6	)	)	PUNCT
taxlaw-2859	515	7	.	.	PUNCT
taxlaw-2859	516	1	124	124	NUM
taxlaw-2859	516	2	graw	graw	NOUN
taxlaw-2859	516	3	,	,	PUNCT
taxlaw-2859	516	4	supra	supra	ADJ
taxlaw-2859	516	5	note	note	NOUN
taxlaw-2859	516	6	2	2	NUM
taxlaw-2859	516	7	,	,	PUNCT
taxlaw-2859	516	8	at	at	ADP
taxlaw-2859	516	9	142	142	NUM
taxlaw-2859	516	10	(	(	PUNCT
taxlaw-2859	516	11	defining	define	VERB
taxlaw-2859	516	12	relative	relative	ADJ
taxlaw-2859	516	13	heteronomy	heteronomy	NOUN
taxlaw-2859	516	14	in	in	ADP
taxlaw-2859	516	15	contrast	contrast	NOUN
taxlaw-2859	516	16	to	to	ADP
taxlaw-2859	516	17	relative	relative	ADJ
taxlaw-2859	516	18	autonomy	autonomy	NOUN
taxlaw-2859	516	19	,	,	PUNCT
taxlaw-2859	516	20	to	to	PART
taxlaw-2859	516	21	mean	mean	VERB
taxlaw-2859	516	22	that	that	SCONJ
taxlaw-2859	516	23	external	external	ADJ
taxlaw-2859	516	24	constraints	constraint	NOUN
taxlaw-2859	516	25	–	–	PUNCT
taxlaw-2859	516	26	primarily	primarily	ADV
taxlaw-2859	516	27	the	the	DET
taxlaw-2859	516	28	economy	economy	NOUN
taxlaw-2859	516	29	and	and	CCONJ
taxlaw-2859	516	30	the	the	DET
taxlaw-2859	516	31	market	market	NOUN
taxlaw-2859	516	32	–	–	PUNCT
taxlaw-2859	516	33	prevail	prevail	VERB
taxlaw-2859	516	34	,	,	PUNCT
taxlaw-2859	516	35	but	but	CCONJ
taxlaw-2859	516	36	only	only	ADV
taxlaw-2859	516	37	in	in	ADP
taxlaw-2859	516	38	a	a	DET
taxlaw-2859	516	39	relative	relative	ADJ
taxlaw-2859	516	40	fashion	fashion	NOUN
taxlaw-2859	516	41	due	due	ADP
taxlaw-2859	516	42	to	to	ADP
taxlaw-2859	516	43	the	the	DET
taxlaw-2859	516	44	specific	specific	ADJ
taxlaw-2859	516	45	rules	rule	NOUN
taxlaw-2859	516	46	and	and	CCONJ
taxlaw-2859	516	47	conditions	condition	NOUN
taxlaw-2859	516	48	of	of	ADP
taxlaw-2859	516	49	the	the	DET
taxlaw-2859	516	50	art	art	NOUN
taxlaw-2859	516	51	world	world	NOUN
taxlaw-2859	516	52	)	)	PUNCT
taxlaw-2859	516	53	.	.	PUNCT
taxlaw-2859	517	1	125	125	NUM
taxlaw-2859	517	2	i	i	PRON
taxlaw-2859	517	3	d.	d.	PROPN
taxlaw-2859	517	4	at	at	ADP
taxlaw-2859	517	5	62	62	NUM
taxlaw-2859	517	6	(	(	PUNCT
taxlaw-2859	517	7	“	"	PUNCT
taxlaw-2859	517	8	anyone	anyone	PRON
taxlaw-2859	517	9	entering	enter	VERB
taxlaw-2859	517	10	the	the	DET
taxlaw-2859	517	11	art	art	NOUN
taxlaw-2859	517	12	market	market	NOUN
taxlaw-2859	517	13	as	as	SCONJ
taxlaw-2859	517	14	a	a	DET
taxlaw-2859	517	15	novice	novice	NOUN
taxlaw-2859	517	16	will	will	AUX
taxlaw-2859	517	17	inevitably	inevitably	ADV
taxlaw-2859	517	18	be	be	AUX
taxlaw-2859	517	19	confronted	confront	VERB
taxlaw-2859	517	20	with	with	ADP
taxlaw-2859	517	21	business	business	NOUN
taxlaw-2859	517	22	practices	practice	NOUN
taxlaw-2859	517	23	that	that	PRON
taxlaw-2859	517	24	would	would	AUX
taxlaw-2859	517	25	be	be	AUX
taxlaw-2859	517	26	quite	quite	ADV
taxlaw-2859	517	27	unthinkable	unthinkable	ADJ
taxlaw-2859	517	28	in	in	ADP
taxlaw-2859	517	29	conventional	conventional	ADJ
taxlaw-2859	517	30	business	business	NOUN
taxlaw-2859	517	31	relationships	relationship	NOUN
taxlaw-2859	517	32	.	.	PUNCT
taxlaw-2859	518	1	as	as	SCONJ
taxlaw-2859	518	2	if	if	SCONJ
taxlaw-2859	518	3	it	it	PRON
taxlaw-2859	518	4	were	be	AUX
taxlaw-2859	518	5	the	the	DET
taxlaw-2859	518	6	most	most	ADV
taxlaw-2859	518	7	natural	natural	ADJ
taxlaw-2859	518	8	thing	thing	NOUN
taxlaw-2859	518	9	in	in	ADP
taxlaw-2859	518	10	the	the	DET
taxlaw-2859	518	11	world	world	NOUN
taxlaw-2859	518	12	,	,	PUNCT
taxlaw-2859	518	13	collectors	collector	NOUN
taxlaw-2859	518	14	cancel	cancel	VERB
taxlaw-2859	518	15	orders	order	NOUN
taxlaw-2859	518	16	payments	payment	NOUN
taxlaw-2859	518	17	are	be	AUX
taxlaw-2859	518	18	delayed	delay	VERB
taxlaw-2859	518	19	,	,	PUNCT
taxlaw-2859	518	20	and	and	CCONJ
taxlaw-2859	518	21	invoices	invoice	NOUN
taxlaw-2859	518	22	simply	simply	ADV
taxlaw-2859	518	23	ignored	ignore	VERB
taxlaw-2859	518	24	.	.	PUNCT
taxlaw-2859	519	1	not	not	PART
taxlaw-2859	519	2	to	to	PART
taxlaw-2859	519	3	mention	mention	VERB
taxlaw-2859	519	4	the	the	DET
taxlaw-2859	519	5	large	large	ADJ
taxlaw-2859	519	6	amounts	amount	NOUN
taxlaw-2859	519	7	of	of	ADP
taxlaw-2859	519	8	‘	'	PUNCT
taxlaw-2859	519	9	dirty	dirty	ADJ
taxlaw-2859	519	10	’	'	PUNCT
taxlaw-2859	519	11	money	money	NOUN
taxlaw-2859	519	12	that	that	PRON
taxlaw-2859	519	13	circulate	circulate	VERB
taxlaw-2859	519	14	in	in	ADP
taxlaw-2859	519	15	this	this	DET
taxlaw-2859	519	16	field	field	NOUN
taxlaw-2859	519	17	on	on	ADP
taxlaw-2859	519	18	account	account	NOUN
taxlaw-2859	519	19	of	of	ADP
taxlaw-2859	519	20	the	the	DET
taxlaw-2859	519	21	many	many	ADJ
taxlaw-2859	519	22	transactions	transaction	NOUN
taxlaw-2859	519	23	‘	'	PUNCT
taxlaw-2859	519	24	off	off	ADP
taxlaw-2859	519	25	the	the	DET
taxlaw-2859	519	26	books	book	NOUN
taxlaw-2859	519	27	.	.	PUNCT
taxlaw-2859	519	28	’	'	PUNCT
taxlaw-2859	519	29	”	"	PUNCT
taxlaw-2859	519	30	)	)	PUNCT
taxlaw-2859	519	31	.	.	PUNCT
taxlaw-2859	520	1	see	see	VERB
taxlaw-2859	520	2	judith	judith	PROPN
taxlaw-2859	520	3	b.	b.	PROPN
taxlaw-2859	520	4	prowda	prowda	PROPN
taxlaw-2859	520	5	,	,	PUNCT
taxlaw-2859	520	6	visual	visual	ADJ
taxlaw-2859	520	7	arts	art	NOUN
taxlaw-2859	520	8	and	and	CCONJ
taxlaw-2859	520	9	the	the	DET
taxlaw-2859	520	10	law	law	NOUN
taxlaw-2859	520	11	:	:	PUNCT
taxlaw-2859	520	12	a	a	DET
taxlaw-2859	520	13	handbook	handbook	NOUN
taxlaw-2859	520	14	for	for	ADP
taxlaw-2859	520	15	professionals	professional	NOUN
taxlaw-2859	520	16	182	182	NUM
taxlaw-2859	520	17	(	(	PUNCT
taxlaw-2859	520	18	ed	ed	NOUN
taxlaw-2859	520	19	.	.	PROPN
taxlaw-2859	520	20	2013	2013	NUM
taxlaw-2859	520	21	)	)	PUNCT
taxlaw-2859	520	22	(	(	PUNCT
taxlaw-2859	520	23	“	"	PUNCT
taxlaw-2859	520	24	the	the	DET
taxlaw-2859	520	25	art	art	NOUN
taxlaw-2859	520	26	world	world	NOUN
taxlaw-2859	520	27	is	be	AUX
taxlaw-2859	520	28	one	one	NUM
taxlaw-2859	520	29	where	where	SCONJ
taxlaw-2859	520	30	relationships	relationship	NOUN
taxlaw-2859	520	31	play	play	VERB
taxlaw-2859	520	32	an	an	DET
taxlaw-2859	520	33	inestimable	inestimable	ADJ
taxlaw-2859	520	34	role	role	NOUN
taxlaw-2859	520	35	between	between	ADP
taxlaw-2859	520	36	2017	2017	NUM
taxlaw-2859	520	37	]	]	PUNCT
taxlaw-2859	520	38	gallery	gallery	NOUN
taxlaw-2859	520	39	-	-	PUNCT
taxlaw-2859	520	40	supported	support	VERB
taxlaw-2859	520	41	art	art	NOUN
taxlaw-2859	520	42	exhibitions	exhibition	NOUN
taxlaw-2859	520	43	89	89	NUM
taxlaw-2859	520	44	any	any	DET
taxlaw-2859	520	45	accountant	accountant	NOUN
taxlaw-2859	520	46	into	into	ADP
taxlaw-2859	520	47	disrepair	disrepair	NOUN
taxlaw-2859	520	48	,	,	PUNCT
taxlaw-2859	520	49	”	"	PUNCT
taxlaw-2859	520	50	as	as	ADV
taxlaw-2859	520	51	well	well	ADV
taxlaw-2859	520	52	as	as	ADP
taxlaw-2859	520	53	price	price	NOUN
taxlaw-2859	520	54	manipulation	manipulation	NOUN
taxlaw-2859	520	55	and	and	CCONJ
taxlaw-2859	520	56	insider	insider	NOUN
taxlaw-2859	520	57	trading	trading	NOUN
taxlaw-2859	520	58	.	.	PUNCT
taxlaw-2859	521	1	126	126	NUM
taxlaw-2859	521	2	rather	rather	ADV
taxlaw-2859	521	3	than	than	ADP
taxlaw-2859	521	4	brazen	brazen	ADJ
taxlaw-2859	521	5	disregard	disregard	NOUN
taxlaw-2859	521	6	for	for	ADP
taxlaw-2859	521	7	rule	rule	NOUN
taxlaw-2859	521	8	of	of	ADP
taxlaw-2859	521	9	law	law	NOUN
taxlaw-2859	521	10	and	and	CCONJ
taxlaw-2859	521	11	moral	moral	ADJ
taxlaw-2859	521	12	deficiency	deficiency	NOUN
taxlaw-2859	521	13	,	,	PUNCT
taxlaw-2859	521	14	however	however	ADV
taxlaw-2859	521	15	,	,	PUNCT
taxlaw-2859	521	16	professor	professor	NOUN
taxlaw-2859	521	17	graw	graw	NOUN
taxlaw-2859	521	18	believes	believe	VERB
taxlaw-2859	522	1	that	that	SCONJ
taxlaw-2859	522	2	the	the	DET
taxlaw-2859	522	3	“	"	PUNCT
taxlaw-2859	522	4	the	the	DET
taxlaw-2859	522	5	reason	reason	NOUN
taxlaw-2859	522	6	why	why	SCONJ
taxlaw-2859	522	7	this	this	DET
taxlaw-2859	522	8	market	market	NOUN
taxlaw-2859	522	9	has	have	AUX
taxlaw-2859	522	10	developed	develop	VERB
taxlaw-2859	522	11	its	its	PRON
taxlaw-2859	522	12	own	own	ADJ
taxlaw-2859	522	13	,	,	PUNCT
taxlaw-2859	522	14	unorthodox	unorthodox	ADJ
taxlaw-2859	522	15	practices	practice	NOUN
taxlaw-2859	522	16	.	.	PUNCT
taxlaw-2859	522	17	.	.	PUNCT
taxlaw-2859	522	18	.	.	PUNCT
taxlaw-2859	522	19	lies	lie	VERB
taxlaw-2859	522	20	in	in	ADP
taxlaw-2859	522	21	its	its	PRON
taxlaw-2859	522	22	product	product	NOUN
taxlaw-2859	522	23	–	–	PUNCT
taxlaw-2859	522	24	the	the	DET
taxlaw-2859	522	25	work	work	NOUN
taxlaw-2859	522	26	of	of	ADP
taxlaw-2859	522	27	art	art	NOUN
taxlaw-2859	522	28	–	–	PUNCT
taxlaw-2859	522	29	which	which	PRON
taxlaw-2859	522	30	itself	itself	PRON
taxlaw-2859	522	31	eludes	elude	VERB
taxlaw-2859	522	32	economic	economic	ADJ
taxlaw-2859	522	33	categories	category	NOUN
taxlaw-2859	522	34	.	.	PUNCT
taxlaw-2859	522	35	”	"	PUNCT
taxlaw-2859	523	1	127	127	NUM
taxlaw-2859	523	2	the	the	DET
taxlaw-2859	523	3	value	value	NOUN
taxlaw-2859	523	4	of	of	ADP
taxlaw-2859	523	5	art	art	NOUN
taxlaw-2859	523	6	is	be	AUX
taxlaw-2859	523	7	determined	determine	VERB
taxlaw-2859	523	8	,	,	PUNCT
taxlaw-2859	523	9	and	and	CCONJ
taxlaw-2859	523	10	uniquely	uniquely	ADV
taxlaw-2859	523	11	characterized	characterize	VERB
taxlaw-2859	523	12	,	,	PUNCT
taxlaw-2859	523	13	by	by	ADP
taxlaw-2859	523	14	both	both	CCONJ
taxlaw-2859	523	15	symbolic	symbolic	ADJ
taxlaw-2859	523	16	and	and	CCONJ
taxlaw-2859	523	17	market	market	NOUN
taxlaw-2859	523	18	value	value	NOUN
taxlaw-2859	523	19	.	.	PUNCT
taxlaw-2859	524	1	in	in	ADP
taxlaw-2859	524	2	turn	turn	NOUN
taxlaw-2859	524	3	,	,	PUNCT
taxlaw-2859	524	4	this	this	DET
taxlaw-2859	524	5	dualistic	dualistic	ADJ
taxlaw-2859	524	6	nature	nature	NOUN
taxlaw-2859	524	7	of	of	ADP
taxlaw-2859	524	8	art	art	NOUN
taxlaw-2859	524	9	’s	’s	PART
taxlaw-2859	524	10	value	value	NOUN
taxlaw-2859	524	11	has	have	VERB
taxlaw-2859	524	12	implications	implication	NOUN
taxlaw-2859	524	13	on	on	ADP
taxlaw-2859	524	14	the	the	DET
taxlaw-2859	524	15	professional	professional	ADJ
taxlaw-2859	524	16	profiles	profile	NOUN
taxlaw-2859	524	17	of	of	ADP
taxlaw-2859	524	18	and	and	CCONJ
taxlaw-2859	524	19	interactions	interaction	NOUN
taxlaw-2859	524	20	between	between	ADP
taxlaw-2859	524	21	museums	museum	NOUN
taxlaw-2859	524	22	and	and	CCONJ
taxlaw-2859	524	23	galleries	gallery	NOUN
taxlaw-2859	524	24	.	.	PUNCT
taxlaw-2859	525	1	the	the	DET
taxlaw-2859	525	2	symbolic	symbolic	ADJ
taxlaw-2859	525	3	and	and	CCONJ
taxlaw-2859	525	4	market	market	NOUN
taxlaw-2859	525	5	values	value	NOUN
taxlaw-2859	525	6	of	of	ADP
taxlaw-2859	525	7	art	art	NOUN
taxlaw-2859	525	8	remain	remain	VERB
taxlaw-2859	525	9	conceptually	conceptually	ADV
taxlaw-2859	525	10	distinct	distinct	ADJ
taxlaw-2859	525	11	and	and	CCONJ
taxlaw-2859	525	12	in	in	ADP
taxlaw-2859	525	13	conflict	conflict	NOUN
taxlaw-2859	525	14	with	with	ADP
taxlaw-2859	525	15	one	one	NUM
taxlaw-2859	525	16	another	another	DET
taxlaw-2859	525	17	;	;	PUNCT
taxlaw-2859	525	18	at	at	ADP
taxlaw-2859	525	19	the	the	DET
taxlaw-2859	525	20	same	same	ADJ
taxlaw-2859	525	21	time	time	NOUN
taxlaw-2859	525	22	,	,	PUNCT
taxlaw-2859	525	23	they	they	PRON
taxlaw-2859	525	24	are	be	AUX
taxlaw-2859	525	25	dependent	dependent	ADJ
taxlaw-2859	525	26	upon	upon	SCONJ
taxlaw-2859	525	27	each	each	DET
taxlaw-2859	525	28	other	other	ADJ
taxlaw-2859	525	29	and	and	CCONJ
taxlaw-2859	525	30	inextricably	inextricably	ADV
taxlaw-2859	525	31	fused.128	fused.128	ADJ
taxlaw-2859	525	32	art	art	NOUN
taxlaw-2859	525	33	’s	’s	PART
taxlaw-2859	525	34	market	market	NOUN
taxlaw-2859	525	35	value	value	NOUN
taxlaw-2859	525	36	derives	derive	VERB
taxlaw-2859	525	37	necessarily	necessarily	ADV
taxlaw-2859	525	38	from	from	ADP
taxlaw-2859	525	39	its	its	PRON
taxlaw-2859	525	40	existence	existence	NOUN
taxlaw-2859	525	41	within	within	ADP
taxlaw-2859	525	42	a	a	DET
taxlaw-2859	525	43	capitalist	capitalist	ADJ
taxlaw-2859	525	44	system	system	NOUN
taxlaw-2859	525	45	,	,	PUNCT
taxlaw-2859	525	46	with	with	ADP
taxlaw-2859	525	47	its	its	PRON
taxlaw-2859	525	48	price	price	NOUN
taxlaw-2859	525	49	determined	determine	VERB
taxlaw-2859	525	50	by	by	ADP
taxlaw-2859	525	51	buyers	buyer	NOUN
taxlaw-2859	525	52	and	and	CCONJ
taxlaw-2859	525	53	sellers	seller	NOUN
taxlaw-2859	525	54	who	who	PRON
taxlaw-2859	525	55	agree	agree	VERB
taxlaw-2859	525	56	upon	upon	SCONJ
taxlaw-2859	525	57	an	an	DET
taxlaw-2859	525	58	amount	amount	NOUN
taxlaw-2859	525	59	for	for	ADP
taxlaw-2859	525	60	which	which	PRON
taxlaw-2859	525	61	to	to	PART
taxlaw-2859	525	62	exchange	exchange	VERB
taxlaw-2859	525	63	it.129	it.129	PROPN
taxlaw-2859	525	64	in	in	ADP
taxlaw-2859	525	65	turn	turn	NOUN
taxlaw-2859	525	66	,	,	PUNCT
taxlaw-2859	525	67	this	this	DET
taxlaw-2859	525	68	value	value	NOUN
taxlaw-2859	525	69	and	and	CCONJ
taxlaw-2859	525	70	its	its	PRON
taxlaw-2859	525	71	expression	expression	NOUN
taxlaw-2859	525	72	as	as	ADP
taxlaw-2859	525	73	a	a	DET
taxlaw-2859	525	74	price	price	NOUN
taxlaw-2859	525	75	is	be	AUX
taxlaw-2859	525	76	driven	drive	VERB
taxlaw-2859	525	77	by	by	ADP
taxlaw-2859	525	78	art	art	NOUN
taxlaw-2859	525	79	’s	’s	PART
taxlaw-2859	525	80	symbolic	symbolic	ADJ
taxlaw-2859	525	81	value	value	NOUN
taxlaw-2859	525	82	,	,	PUNCT
taxlaw-2859	525	83	which	which	PRON
taxlaw-2859	525	84	goes	go	VERB
taxlaw-2859	525	85	beyond	beyond	ADP
taxlaw-2859	525	86	what	what	PRON
taxlaw-2859	525	87	economic	economic	ADJ
taxlaw-2859	525	88	terms	term	NOUN
taxlaw-2859	525	89	can	can	AUX
taxlaw-2859	525	90	measure	measure	VERB
taxlaw-2859	525	91	.	.	PUNCT
taxlaw-2859	526	1	symbolic	symbolic	ADJ
taxlaw-2859	526	2	value	value	NOUN
taxlaw-2859	526	3	is	be	AUX
taxlaw-2859	526	4	about	about	ADP
taxlaw-2859	526	5	cultural	cultural	ADJ
taxlaw-2859	526	6	relevance	relevance	NOUN
taxlaw-2859	526	7	,	,	PUNCT
taxlaw-2859	526	8	and	and	CCONJ
taxlaw-2859	526	9	is	be	AUX
taxlaw-2859	526	10	an	an	DET
taxlaw-2859	526	11	expression	expression	NOUN
taxlaw-2859	526	12	of	of	ADP
taxlaw-2859	526	13	the	the	DET
taxlaw-2859	526	14	manner	manner	NOUN
taxlaw-2859	526	15	in	in	ADP
taxlaw-2859	526	16	which	which	PRON
taxlaw-2859	526	17	art	art	NOUN
taxlaw-2859	526	18	is	be	AUX
taxlaw-2859	526	19	loaded	load	VERB
taxlaw-2859	526	20	with	with	ADP
taxlaw-2859	526	21	idealistic	idealistic	ADJ
taxlaw-2859	526	22	concepts	concept	NOUN
taxlaw-2859	526	23	,	,	PUNCT
taxlaw-2859	526	24	such	such	ADJ
taxlaw-2859	526	25	as	as	ADP
taxlaw-2859	526	26	an	an	DET
taxlaw-2859	526	27	“	"	PUNCT
taxlaw-2859	526	28	artist	artist	NOUN
taxlaw-2859	526	29	’s	’s	PART
taxlaw-2859	526	30	reputation	reputation	NOUN
taxlaw-2859	526	31	,	,	PUNCT
taxlaw-2859	526	32	promise	promise	NOUN
taxlaw-2859	526	33	of	of	ADP
taxlaw-2859	526	34	originality	originality	NOUN
taxlaw-2859	526	35	,	,	PUNCT
taxlaw-2859	526	36	prospect	prospect	NOUN
taxlaw-2859	526	37	of	of	ADP
taxlaw-2859	526	38	duration	duration	NOUN
taxlaw-2859	526	39	,	,	PUNCT
taxlaw-2859	526	40	claim	claim	NOUN
taxlaw-2859	526	41	to	to	ADP
taxlaw-2859	526	42	autonomy	autonomy	NOUN
taxlaw-2859	526	43	and	and	CCONJ
taxlaw-2859	526	44	intellectual	intellectual	ADJ
taxlaw-2859	526	45	acumen	acuman	NOUN
taxlaw-2859	526	46	”	"	PUNCT
taxlaw-2859	526	47	as	as	ADV
taxlaw-2859	526	48	well	well	ADV
taxlaw-2859	526	49	as	as	ADP
taxlaw-2859	526	50	the	the	DET
taxlaw-2859	526	51	artwork	artwork	NOUN
taxlaw-2859	526	52	’s	’s	PART
taxlaw-2859	526	53	singularity	singularity	NOUN
taxlaw-2859	526	54	and	and	CCONJ
taxlaw-2859	526	55	“	"	PUNCT
taxlaw-2859	526	56	arthistorical	arthistorical	ADJ
taxlaw-2859	526	57	verdict	verdict	NOUN
taxlaw-2859	526	58	.	.	PUNCT
taxlaw-2859	526	59	”	"	PUNCT
taxlaw-2859	527	1	130	130	NUM
taxlaw-2859	527	2	these	these	DET
taxlaw-2859	527	3	concepts	concept	NOUN
taxlaw-2859	527	4	(	(	PUNCT
taxlaw-2859	527	5	and	and	CCONJ
taxlaw-2859	527	6	thus	thus	ADV
taxlaw-2859	527	7	symbolic	symbolic	ADJ
taxlaw-2859	527	8	value	value	NOUN
taxlaw-2859	527	9	)	)	PUNCT
taxlaw-2859	527	10	are	be	AUX
taxlaw-2859	527	11	negotiated	negotiate	VERB
taxlaw-2859	527	12	by	by	ADP
taxlaw-2859	527	13	a	a	DET
taxlaw-2859	527	14	broad	broad	ADJ
taxlaw-2859	527	15	range	range	NOUN
taxlaw-2859	527	16	of	of	ADP
taxlaw-2859	527	17	contributors	contributor	NOUN
taxlaw-2859	527	18	,	,	PUNCT
taxlaw-2859	527	19	including	include	VERB
taxlaw-2859	527	20	the	the	DET
taxlaw-2859	527	21	art	art	NOUN
taxlaw-2859	527	22	historians	historian	NOUN
taxlaw-2859	527	23	,	,	PUNCT
taxlaw-2859	527	24	critics	critic	NOUN
taxlaw-2859	527	25	,	,	PUNCT
taxlaw-2859	527	26	curators	curator	NOUN
taxlaw-2859	527	27	–	–	PUNCT
taxlaw-2859	527	28	and	and	CCONJ
taxlaw-2859	527	29	also	also	ADV
taxlaw-2859	527	30	more	more	ADV
taxlaw-2859	527	31	recently	recently	ADV
taxlaw-2859	527	32	,	,	PUNCT
taxlaw-2859	527	33	the	the	DET
taxlaw-2859	527	34	art	art	NOUN
taxlaw-2859	527	35	market	market	NOUN
taxlaw-2859	527	36	itself.131	itself.131	NOUN
taxlaw-2859	527	37	in	in	ADP
taxlaw-2859	527	38	contrast	contrast	NOUN
taxlaw-2859	527	39	to	to	ADP
taxlaw-2859	527	40	art	art	NOUN
taxlaw-2859	527	41	’s	’s	PART
taxlaw-2859	527	42	prior	prior	ADJ
taxlaw-2859	527	43	tolerance	tolerance	NOUN
taxlaw-2859	527	44	of	of	ADP
taxlaw-2859	527	45	its	its	PRON
taxlaw-2859	527	46	market	market	NOUN
taxlaw-2859	527	47	value	value	NOUN
taxlaw-2859	527	48	during	during	ADP
taxlaw-2859	527	49	the	the	DET
taxlaw-2859	527	50	1970s	1970	NOUN
taxlaw-2859	527	51	and	and	CCONJ
taxlaw-2859	527	52	1980s	1980	NOUN
taxlaw-2859	527	53	as	as	ADP
taxlaw-2859	527	54	a	a	DET
taxlaw-2859	527	55	“	"	PUNCT
taxlaw-2859	527	56	necessary	necessary	ADJ
taxlaw-2859	527	57	means	mean	NOUN
taxlaw-2859	527	58	for	for	ADP
taxlaw-2859	527	59	making	make	VERB
taxlaw-2859	527	60	sadly	sadly	ADV
taxlaw-2859	527	61	inevitable	inevitable	ADJ
taxlaw-2859	527	62	financial	financial	ADJ
taxlaw-2859	527	63	transactions	transaction	NOUN
taxlaw-2859	527	64	,	,	PUNCT
taxlaw-2859	527	65	”	"	PUNCT
taxlaw-2859	527	66	the	the	DET
taxlaw-2859	527	67	nature	nature	NOUN
taxlaw-2859	527	68	of	of	ADP
taxlaw-2859	527	69	art	art	NOUN
taxlaw-2859	527	70	’s	’s	PART
taxlaw-2859	527	71	market	market	NOUN
taxlaw-2859	527	72	value	value	NOUN
taxlaw-2859	527	73	as	as	ADP
taxlaw-2859	527	74	relative	relative	ADJ
taxlaw-2859	527	75	and	and	CCONJ
taxlaw-2859	527	76	conditional	conditional	ADJ
taxlaw-2859	527	77	is	be	AUX
taxlaw-2859	527	78	now	now	ADV
taxlaw-2859	527	79	obscured	obscure	VERB
taxlaw-2859	527	80	as	as	ADP
taxlaw-2859	527	81	an	an	DET
taxlaw-2859	527	82	end	end	NOUN
taxlaw-2859	527	83	in	in	ADP
taxlaw-2859	527	84	itself.132	itself.132	NOUN
taxlaw-2859	527	85	transacting	transact	VERB
taxlaw-2859	527	86	parties	party	NOUN
taxlaw-2859	527	87	…	…	PUNCT
taxlaw-2859	527	88	buyers	buyer	NOUN
taxlaw-2859	527	89	and	and	CCONJ
taxlaw-2859	527	90	sellers	seller	NOUN
taxlaw-2859	527	91	alike	alike	ADV
taxlaw-2859	527	92	must	must	AUX
taxlaw-2859	527	93	rely	rely	VERB
taxlaw-2859	527	94	on	on	ADP
taxlaw-2859	527	95	the	the	DET
taxlaw-2859	527	96	personal	personal	ADJ
taxlaw-2859	527	97	relationships	relationship	NOUN
taxlaw-2859	527	98	and	and	CCONJ
taxlaw-2859	527	99	integrity	integrity	NOUN
taxlaw-2859	527	100	of	of	ADP
taxlaw-2859	527	101	such	such	ADJ
taxlaw-2859	527	102	intermediaries	intermediary	NOUN
taxlaw-2859	527	103	.	.	PUNCT
taxlaw-2859	528	1	this	this	DET
taxlaw-2859	528	2	system	system	NOUN
taxlaw-2859	528	3	of	of	ADP
taxlaw-2859	528	4	reliance	reliance	NOUN
taxlaw-2859	528	5	often	often	ADV
taxlaw-2859	528	6	leads	lead	VERB
taxlaw-2859	528	7	to	to	ADP
taxlaw-2859	528	8	artworks	artwork	NOUN
taxlaw-2859	528	9	of	of	ADP
taxlaw-2859	528	10	great	great	ADJ
taxlaw-2859	528	11	value	value	NOUN
taxlaw-2859	528	12	changing	change	VERB
taxlaw-2859	528	13	hands	hand	NOUN
taxlaw-2859	528	14	in	in	ADP
taxlaw-2859	528	15	an	an	DET
taxlaw-2859	528	16	informal	informal	ADJ
taxlaw-2859	528	17	manner	manner	NOUN
taxlaw-2859	528	18	…	…	PUNCT
taxlaw-2859	528	19	”	"	PUNCT
taxlaw-2859	528	20	)	)	PUNCT
taxlaw-2859	528	21	.	.	PUNCT
taxlaw-2859	529	1	126	126	NUM
taxlaw-2859	529	2	graw	graw	NOUN
taxlaw-2859	529	3	,	,	PUNCT
taxlaw-2859	529	4	supra	supra	ADJ
taxlaw-2859	529	5	note	note	NOUN
taxlaw-2859	529	6	2	2	NUM
taxlaw-2859	529	7	,	,	PUNCT
taxlaw-2859	529	8	at	at	ADP
taxlaw-2859	529	9	45	45	NUM
taxlaw-2859	529	10	(	(	PUNCT
taxlaw-2859	529	11	describing	describe	VERB
taxlaw-2859	529	12	collusion	collusion	NOUN
taxlaw-2859	529	13	between	between	ADP
taxlaw-2859	529	14	buyers	buyer	NOUN
taxlaw-2859	529	15	at	at	ADP
taxlaw-2859	529	16	auctions	auction	NOUN
taxlaw-2859	529	17	and	and	CCONJ
taxlaw-2859	529	18	the	the	DET
taxlaw-2859	529	19	minimum	minimum	ADJ
taxlaw-2859	529	20	auction	auction	NOUN
taxlaw-2859	529	21	price	price	NOUN
taxlaw-2859	529	22	guarantees	guarantee	NOUN
taxlaw-2859	529	23	that	that	SCONJ
taxlaw-2859	529	24	auction	auction	NOUN
taxlaw-2859	529	25	houses	house	NOUN
taxlaw-2859	529	26	grant	grant	VERB
taxlaw-2859	529	27	to	to	ADP
taxlaw-2859	529	28	sellers	seller	NOUN
taxlaw-2859	529	29	)	)	PUNCT
taxlaw-2859	529	30	;	;	PUNCT
taxlaw-2859	529	31	i	i	PRON
taxlaw-2859	529	32	d.	d.	PROPN
taxlaw-2859	529	33	at	at	ADP
taxlaw-2859	529	34	61	61	NUM
taxlaw-2859	529	35	(	(	PUNCT
taxlaw-2859	529	36	describing	describe	VERB
taxlaw-2859	529	37	the	the	DET
taxlaw-2859	529	38	art	art	NOUN
taxlaw-2859	529	39	market	market	NOUN
taxlaw-2859	529	40	to	to	PART
taxlaw-2859	529	41	know	know	VERB
taxlaw-2859	529	42	only	only	ADV
taxlaw-2859	529	43	unwritten	unwritten	ADJ
taxlaw-2859	529	44	laws	law	NOUN
taxlaw-2859	529	45	and	and	CCONJ
taxlaw-2859	529	46	be	be	AUX
taxlaw-2859	529	47	rife	rife	ADJ
taxlaw-2859	529	48	with	with	ADP
taxlaw-2859	529	49	murky	murky	ADJ
taxlaw-2859	529	50	goings	going	NOUN
taxlaw-2859	529	51	-	-	PUNCT
taxlaw-2859	529	52	on	on	ADP
taxlaw-2859	529	53	)	)	PUNCT
taxlaw-2859	529	54	.	.	PUNCT
taxlaw-2859	530	1	see	see	VERB
taxlaw-2859	530	2	also	also	ADV
taxlaw-2859	530	3	john	john	PROPN
taxlaw-2859	530	4	gapper	gapper	PROPN
taxlaw-2859	530	5	&	&	CCONJ
taxlaw-2859	530	6	peter	peter	PROPN
taxlaw-2859	530	7	aspden	aspden	PROPN
taxlaw-2859	530	8	,	,	PUNCT
taxlaw-2859	530	9	davos	davos	PROPN
taxlaw-2859	530	10	2015	2015	NUM
taxlaw-2859	530	11	:	:	PUNCT
taxlaw-2859	530	12	nouriel	nouriel	PROPN
taxlaw-2859	530	13	roubini	roubini	PROPN
taxlaw-2859	530	14	says	say	VERB
taxlaw-2859	530	15	art	art	NOUN
taxlaw-2859	530	16	market	market	NOUN
taxlaw-2859	530	17	needs	need	VERB
taxlaw-2859	530	18	regulation	regulation	NOUN
taxlaw-2859	530	19	,	,	PUNCT
taxlaw-2859	530	20	fin	fin	NOUN
taxlaw-2859	530	21	.	.	PUNCT
taxlaw-2859	531	1	times	times	PROPN
taxlaw-2859	531	2	(	(	PUNCT
taxlaw-2859	531	3	jan	jan	PROPN
taxlaw-2859	531	4	.	.	PROPN
taxlaw-2859	531	5	22	22	NUM
taxlaw-2859	531	6	,	,	PUNCT
taxlaw-2859	531	7	2015	2015	NUM
taxlaw-2859	531	8	)	)	PUNCT
taxlaw-2859	531	9	,	,	PUNCT
taxlaw-2859	531	10	http://www.ft.com/intl/cms/s/0/992dcf86-a250-11e4-aba2-00144feab7de.html#axzz4b9dt8w1u	http://www.ft.com/intl/cms/s/0/992dcf86-a250-11e4-aba2-00144feab7de.html#axzz4b9dt8w1u	PROPN
taxlaw-2859	532	1	[	[	X
taxlaw-2859	532	2	perma.cc/q8ns-lacc	perma.cc/q8ns-lacc	PROPN
taxlaw-2859	532	3	]	]	PUNCT
taxlaw-2859	532	4	.	.	PUNCT
taxlaw-2859	533	1	127	127	NUM
taxlaw-2859	533	2	graw	graw	NOUN
taxlaw-2859	533	3	,	,	PUNCT
taxlaw-2859	533	4	supra	supra	ADJ
taxlaw-2859	533	5	note	note	NOUN
taxlaw-2859	533	6	2	2	NUM
taxlaw-2859	533	7	,	,	PUNCT
taxlaw-2859	533	8	at	at	ADP
taxlaw-2859	533	9	147	147	NUM
taxlaw-2859	533	10	.	.	PUNCT
taxlaw-2859	534	1	but	but	CCONJ
taxlaw-2859	534	2	see	see	VERB
taxlaw-2859	534	3	andrew	andrew	PROPN
taxlaw-2859	534	4	m.	m.	PROPN
taxlaw-2859	534	5	goldstein	goldstein	PROPN
taxlaw-2859	534	6	,	,	PUNCT
taxlaw-2859	534	7	would	would	AUX
taxlaw-2859	534	8	the	the	DET
taxlaw-2859	534	9	art	art	NOUN
taxlaw-2859	534	10	market	market	NOUN
taxlaw-2859	534	11	benefit	benefit	NOUN
taxlaw-2859	534	12	from	from	ADP
taxlaw-2859	534	13	more	more	ADJ
taxlaw-2859	534	14	regulation	regulation	NOUN
taxlaw-2859	534	15	?	?	PUNCT
taxlaw-2859	534	16	,	,	PUNCT
taxlaw-2859	534	17	artspace	artspace	PROPN
taxlaw-2859	534	18	(	(	PUNCT
taxlaw-2859	534	19	jan	jan	PROPN
taxlaw-2859	534	20	.	.	PROPN
taxlaw-2859	534	21	28	28	NUM
taxlaw-2859	534	22	,	,	PUNCT
taxlaw-2859	534	23	2013	2013	NUM
taxlaw-2859	534	24	)	)	PUNCT
taxlaw-2859	534	25	,	,	PUNCT
taxlaw-2859	534	26	http://www.artspace.com/magazine/news_events/1_28_13	http://www.artspace.com/magazine/news_events/1_28_13	VERB
taxlaw-2859	535	1	[	[	X
taxlaw-2859	535	2	perma.cc/2ad9-enad	perma.cc/2ad9-enad	X
taxlaw-2859	535	3	]	]	X
taxlaw-2859	535	4	(	(	PUNCT
taxlaw-2859	535	5	stating	state	VERB
taxlaw-2859	535	6	that	that	SCONJ
taxlaw-2859	535	7	the	the	DET
taxlaw-2859	535	8	key	key	ADJ
taxlaw-2859	535	9	reason	reason	NOUN
taxlaw-2859	535	10	that	that	SCONJ
taxlaw-2859	535	11	art	art	NOUN
taxlaw-2859	535	12	market	market	NOUN
taxlaw-2859	535	13	regulation	regulation	NOUN
taxlaw-2859	535	14	has	have	AUX
taxlaw-2859	535	15	been	be	AUX
taxlaw-2859	535	16	difficult	difficult	ADJ
taxlaw-2859	535	17	to	to	PART
taxlaw-2859	535	18	achieve	achieve	VERB
taxlaw-2859	535	19	is	be	AUX
taxlaw-2859	535	20	that	that	SCONJ
taxlaw-2859	535	21	galleries	gallery	NOUN
taxlaw-2859	535	22	do	do	AUX
taxlaw-2859	535	23	not	not	PART
taxlaw-2859	535	24	comply	comply	VERB
taxlaw-2859	535	25	with	with	ADP
taxlaw-2859	535	26	the	the	DET
taxlaw-2859	535	27	law	law	NOUN
taxlaw-2859	535	28	requiring	require	VERB
taxlaw-2859	535	29	listing	listing	NOUN
taxlaw-2859	535	30	of	of	ADP
taxlaw-2859	535	31	prices	price	NOUN
taxlaw-2859	535	32	)	)	PUNCT
taxlaw-2859	535	33	.	.	PUNCT
taxlaw-2859	536	1	128	128	NUM
taxlaw-2859	536	2	graw	graw	NOUN
taxlaw-2859	536	3	,	,	PUNCT
taxlaw-2859	536	4	supra	supra	ADJ
taxlaw-2859	536	5	note	note	NOUN
taxlaw-2859	536	6	2	2	NUM
taxlaw-2859	536	7	,	,	PUNCT
taxlaw-2859	536	8	at	at	ADP
taxlaw-2859	536	9	7	7	NUM
taxlaw-2859	536	10	(	(	PUNCT
taxlaw-2859	536	11	describing	describe	VERB
taxlaw-2859	536	12	art	art	NOUN
taxlaw-2859	536	13	as	as	ADP
taxlaw-2859	536	14	a	a	DET
taxlaw-2859	536	15	“	"	PUNCT
taxlaw-2859	536	16	dialectical	dialectical	ADJ
taxlaw-2859	536	17	unity	unity	NOUN
taxlaw-2859	536	18	of	of	ADP
taxlaw-2859	536	19	opposites	opposite	NOUN
taxlaw-2859	536	20	,	,	PUNCT
taxlaw-2859	536	21	an	an	DET
taxlaw-2859	536	22	opposition	opposition	NOUN
taxlaw-2859	536	23	whose	whose	DET
taxlaw-2859	536	24	poles	pole	NOUN
taxlaw-2859	536	25	effectively	effectively	ADV
taxlaw-2859	536	26	form	form	VERB
taxlaw-2859	536	27	a	a	DET
taxlaw-2859	536	28	single	single	ADJ
taxlaw-2859	536	29	unit	unit	NOUN
taxlaw-2859	536	30	.	.	PUNCT
taxlaw-2859	536	31	”	"	PUNCT
taxlaw-2859	536	32	)	)	PUNCT
taxlaw-2859	536	33	.	.	PUNCT
taxlaw-2859	537	1	see	see	VERB
taxlaw-2859	537	2	generally	generally	ADV
taxlaw-2859	537	3	martha	martha	PROPN
taxlaw-2859	537	4	buskirk	buskirk	PROPN
taxlaw-2859	537	5	,	,	PUNCT
taxlaw-2859	537	6	creative	creative	ADJ
taxlaw-2859	537	7	enterprise	enterprise	NOUN
taxlaw-2859	537	8	:	:	PUNCT
taxlaw-2859	537	9	contemporary	contemporary	ADJ
taxlaw-2859	537	10	art	art	NOUN
taxlaw-2859	537	11	between	between	ADP
taxlaw-2859	537	12	museum	museum	NOUN
taxlaw-2859	537	13	and	and	CCONJ
taxlaw-2859	537	14	marketplace	marketplace	NOUN
taxlaw-2859	537	15	(	(	PUNCT
taxlaw-2859	537	16	3rd	3rd	ADJ
taxlaw-2859	537	17	ed	ed	NOUN
taxlaw-2859	537	18	.	.	PROPN
taxlaw-2859	537	19	2012	2012	NUM
taxlaw-2859	537	20	)	)	PUNCT
taxlaw-2859	537	21	(	(	PUNCT
taxlaw-2859	537	22	describing	describe	VERB
taxlaw-2859	537	23	inseparable	inseparable	ADJ
taxlaw-2859	537	24	dynamics	dynamic	NOUN
taxlaw-2859	537	25	of	of	ADP
taxlaw-2859	537	26	art	art	NOUN
taxlaw-2859	537	27	and	and	CCONJ
taxlaw-2859	537	28	business	business	NOUN
taxlaw-2859	537	29	of	of	ADP
taxlaw-2859	537	30	art	art	NOUN
taxlaw-2859	537	31	)	)	PUNCT
taxlaw-2859	537	32	.	.	PUNCT
taxlaw-2859	538	1	129	129	NUM
taxlaw-2859	538	2	graw	graw	NOUN
taxlaw-2859	538	3	,	,	PUNCT
taxlaw-2859	538	4	supra	supra	ADJ
taxlaw-2859	538	5	note	note	NOUN
taxlaw-2859	538	6	2	2	NUM
taxlaw-2859	538	7	,	,	PUNCT
taxlaw-2859	538	8	at	at	ADP
taxlaw-2859	538	9	29	29	NUM
taxlaw-2859	538	10	;	;	PUNCT
taxlaw-2859	538	11	diedrich	diedrich	NOUN
taxlaw-2859	538	12	diederichsen	diederichsen	PROPN
taxlaw-2859	538	13	,	,	PUNCT
taxlaw-2859	538	14	on	on	ADP
taxlaw-2859	538	15	(	(	PUNCT
taxlaw-2859	538	16	surplus	surplus	NOUN
taxlaw-2859	538	17	)	)	PUNCT
taxlaw-2859	538	18	value	value	NOUN
taxlaw-2859	538	19	in	in	ADP
taxlaw-2859	538	20	art	art	NOUN
taxlaw-2859	538	21	(	(	PUNCT
taxlaw-2859	538	22	2008	2008	NUM
taxlaw-2859	538	23	)	)	PUNCT
taxlaw-2859	538	24	;	;	PUNCT
taxlaw-2859	538	25	thornton	thornton	PROPN
taxlaw-2859	538	26	,	,	PUNCT
taxlaw-2859	538	27	supra	supra	PROPN
taxlaw-2859	538	28	note	note	PROPN
taxlaw-2859	538	29	8	8	NUM
taxlaw-2859	538	30	,	,	PUNCT
taxlaw-2859	538	31	at	at	ADP
taxlaw-2859	538	32	100	100	NUM
taxlaw-2859	538	33	(	(	PUNCT
taxlaw-2859	538	34	“	"	PUNCT
taxlaw-2859	538	35	on	on	ADP
taxlaw-2859	538	36	one	one	NUM
taxlaw-2859	538	37	level	level	NOUN
taxlaw-2859	538	38	,	,	PUNCT
taxlaw-2859	538	39	the	the	DET
taxlaw-2859	538	40	art	art	NOUN
taxlaw-2859	538	41	market	market	NOUN
taxlaw-2859	538	42	is	be	AUX
taxlaw-2859	538	43	understood	understand	VERB
taxlaw-2859	538	44	as	as	ADP
taxlaw-2859	538	45	the	the	DET
taxlaw-2859	538	46	supply	supply	NOUN
taxlaw-2859	538	47	and	and	CCONJ
taxlaw-2859	538	48	demand	demand	NOUN
taxlaw-2859	538	49	of	of	ADP
taxlaw-2859	538	50	art	art	NOUN
taxlaw-2859	538	51	,	,	PUNCT
taxlaw-2859	538	52	but	but	CCONJ
taxlaw-2859	538	53	on	on	ADP
taxlaw-2859	538	54	another	another	PRON
taxlaw-2859	538	55	,	,	PUNCT
taxlaw-2859	538	56	it	it	PRON
taxlaw-2859	538	57	is	be	AUX
taxlaw-2859	538	58	an	an	DET
taxlaw-2859	538	59	economy	economy	NOUN
taxlaw-2859	538	60	of	of	ADP
taxlaw-2859	538	61	belief	belief	NOUN
taxlaw-2859	538	62	.	.	PUNCT
taxlaw-2859	538	63	”	"	PUNCT
taxlaw-2859	538	64	)	)	PUNCT
taxlaw-2859	538	65	.	.	PUNCT
taxlaw-2859	539	1	130	130	NUM
taxlaw-2859	539	2	graw	graw	NOUN
taxlaw-2859	539	3	,	,	PUNCT
taxlaw-2859	539	4	supra	supra	ADJ
taxlaw-2859	539	5	note	note	NOUN
taxlaw-2859	539	6	2	2	NUM
taxlaw-2859	539	7	,	,	PUNCT
taxlaw-2859	539	8	at	at	ADP
taxlaw-2859	539	9	26–27	26–27	PROPN
taxlaw-2859	539	10	.	.	PUNCT
taxlaw-2859	540	1	see	see	VERB
taxlaw-2859	540	2	thornton	thornton	PROPN
taxlaw-2859	540	3	,	,	PUNCT
taxlaw-2859	540	4	supra	supra	PROPN
taxlaw-2859	540	5	note	note	PROPN
taxlaw-2859	540	6	8	8	NUM
taxlaw-2859	540	7	,	,	PUNCT
taxlaw-2859	540	8	at	at	ADP
taxlaw-2859	540	9	100	100	NUM
taxlaw-2859	540	10	(	(	PUNCT
taxlaw-2859	540	11	describing	describe	VERB
taxlaw-2859	540	12	the	the	DET
taxlaw-2859	540	13	art	art	NOUN
taxlaw-2859	540	14	market	market	NOUN
taxlaw-2859	540	15	as	as	ADP
taxlaw-2859	540	16	a	a	DET
taxlaw-2859	540	17	“	"	PUNCT
taxlaw-2859	540	18	symbolic	symbolic	ADJ
taxlaw-2859	540	19	economy	economy	NOUN
taxlaw-2859	540	20	”	"	PUNCT
taxlaw-2859	540	21	in	in	SCONJ
taxlaw-2859	540	22	which	which	DET
taxlaw-2859	540	23	artwork	artwork	NOUN
taxlaw-2859	540	24	is	be	AUX
taxlaw-2859	540	25	made	make	VERB
taxlaw-2859	540	26	by	by	ADP
taxlaw-2859	540	27	artists	artist	NOUN
taxlaw-2859	540	28	,	,	PUNCT
taxlaw-2859	540	29	dealers	dealer	NOUN
taxlaw-2859	540	30	,	,	PUNCT
taxlaw-2859	540	31	curators	curator	NOUN
taxlaw-2859	540	32	,	,	PUNCT
taxlaw-2859	540	33	critics	critic	NOUN
taxlaw-2859	540	34	and	and	CCONJ
taxlaw-2859	540	35	collectors	collector	NOUN
taxlaw-2859	540	36	)	)	PUNCT
taxlaw-2859	540	37	;	;	PUNCT
taxlaw-2859	540	38	see	see	VERB
taxlaw-2859	540	39	also	also	ADV
taxlaw-2859	540	40	graw	graw	NOUN
taxlaw-2859	540	41	,	,	PUNCT
taxlaw-2859	540	42	supra	supra	ADJ
taxlaw-2859	540	43	note	note	NOUN
taxlaw-2859	540	44	2	2	NUM
taxlaw-2859	540	45	,	,	PUNCT
taxlaw-2859	540	46	at	at	ADP
taxlaw-2859	540	47	20–21	20–21	NUM
taxlaw-2859	540	48	(	(	PUNCT
taxlaw-2859	540	49	stating	state	VERB
taxlaw-2859	540	50	that	that	SCONJ
taxlaw-2859	540	51	art	art	NOUN
taxlaw-2859	540	52	’s	’s	PART
taxlaw-2859	540	53	symbolic	symbolic	ADJ
taxlaw-2859	540	54	value	value	NOUN
taxlaw-2859	540	55	is	be	AUX
taxlaw-2859	540	56	the	the	DET
taxlaw-2859	540	57	“	"	PUNCT
taxlaw-2859	540	58	surplus	surplus	NOUN
taxlaw-2859	540	59	and	and	CCONJ
taxlaw-2859	540	60	an	an	DET
taxlaw-2859	540	61	assumption	assumption	NOUN
taxlaw-2859	540	62	of	of	ADP
taxlaw-2859	540	63	meaning	meaning	NOUN
taxlaw-2859	540	64	and	and	CCONJ
taxlaw-2859	540	65	worth	worth	ADJ
taxlaw-2859	540	66	that	that	PRON
taxlaw-2859	540	67	goes	go	VERB
taxlaw-2859	540	68	beyond	beyond	ADP
taxlaw-2859	540	69	the	the	DET
taxlaw-2859	540	70	concrete	concrete	ADJ
taxlaw-2859	540	71	object	object	NOUN
taxlaw-2859	540	72	used	use	VERB
taxlaw-2859	540	73	to	to	PART
taxlaw-2859	540	74	refer	refer	VERB
taxlaw-2859	540	75	to	to	ADP
taxlaw-2859	540	76	it	it	PRON
taxlaw-2859	540	77	”	"	PUNCT
taxlaw-2859	540	78	)	)	PUNCT
taxlaw-2859	540	79	.	.	PUNCT
taxlaw-2859	541	1	131	131	NUM
taxlaw-2859	541	2	graw	graw	NOUN
taxlaw-2859	541	3	,	,	PUNCT
taxlaw-2859	541	4	supra	supra	ADJ
taxlaw-2859	541	5	note	note	NOUN
taxlaw-2859	541	6	2	2	NUM
taxlaw-2859	541	7	,	,	PUNCT
taxlaw-2859	541	8	at	at	ADP
taxlaw-2859	541	9	21	21	NUM
taxlaw-2859	541	10	.	.	PUNCT
taxlaw-2859	541	11	132	132	NUM
taxlaw-2859	542	1	i	i	PRON
taxlaw-2859	542	2	d.	d.	PROPN
taxlaw-2859	542	3	at	at	ADP
taxlaw-2859	542	4	55	55	NUM
taxlaw-2859	542	5	.	.	PUNCT
taxlaw-2859	543	1	see	see	VERB
taxlaw-2859	543	2	thornton	thornton	PROPN
taxlaw-2859	543	3	,	,	PUNCT
taxlaw-2859	543	4	supra	supra	PROPN
taxlaw-2859	543	5	note	note	PROPN
taxlaw-2859	543	6	8	8	NUM
taxlaw-2859	543	7	,	,	PUNCT
taxlaw-2859	543	8	at	at	ADP
taxlaw-2859	543	9	100	100	NUM
taxlaw-2859	543	10	(	(	PUNCT
taxlaw-2859	543	11	“	"	PUNCT
taxlaw-2859	543	12	many	many	ADJ
taxlaw-2859	543	13	worry	worry	VERB
taxlaw-2859	543	14	that	that	SCONJ
taxlaw-2859	543	15	the	the	DET
taxlaw-2859	543	16	validation	validation	NOUN
taxlaw-2859	543	17	of	of	ADP
taxlaw-2859	543	18	a	a	DET
taxlaw-2859	543	19	market	market	NOUN
taxlaw-2859	543	20	price	price	NOUN
taxlaw-2859	543	21	has	have	AUX
taxlaw-2859	543	22	come	come	VERB
taxlaw-2859	543	23	to	to	PART
taxlaw-2859	543	24	overshadow	overshadow	VERB
taxlaw-2859	543	25	other	other	ADJ
taxlaw-2859	543	26	forms	form	NOUN
taxlaw-2859	543	27	of	of	ADP
taxlaw-2859	543	28	reaction	reaction	NOUN
taxlaw-2859	543	29	,	,	PUNCT
taxlaw-2859	543	30	like	like	ADP
taxlaw-2859	543	31	positive	positive	ADJ
taxlaw-2859	543	32	criticism	criticism	NOUN
taxlaw-2859	543	33	,	,	PUNCT
taxlaw-2859	543	34	art	art	NOUN
taxlaw-2859	543	35	prizes	prize	NOUN
taxlaw-2859	543	36	and	and	CCONJ
taxlaw-2859	543	37	museum	museum	NOUN
taxlaw-2859	543	38	shows	show	NOUN
taxlaw-2859	543	39	.	.	PUNCT
taxlaw-2859	543	40	”	"	PUNCT
taxlaw-2859	543	41	)	)	PUNCT
taxlaw-2859	543	42	.	.	PUNCT
taxlaw-2859	544	1	90	90	NUM
taxlaw-2859	544	2	columbia	columbia	PROPN
taxlaw-2859	544	3	journal	journal	PROPN
taxlaw-2859	544	4	of	of	ADP
taxlaw-2859	544	5	tax	tax	NOUN
taxlaw-2859	544	6	law	law	NOUN
taxlaw-2859	545	1	[	[	X
taxlaw-2859	545	2	vol.9:67	vol.9:67	PROPN
taxlaw-2859	545	3	today	today	NOUN
taxlaw-2859	545	4	,	,	PUNCT
taxlaw-2859	545	5	art	art	NOUN
taxlaw-2859	545	6	’s	’s	PART
taxlaw-2859	545	7	symbolic	symbolic	ADJ
taxlaw-2859	545	8	value	value	NOUN
taxlaw-2859	545	9	remains	remain	VERB
taxlaw-2859	545	10	its	its	PRON
taxlaw-2859	545	11	driving	driving	NOUN
taxlaw-2859	545	12	force	force	NOUN
taxlaw-2859	545	13	,	,	PUNCT
taxlaw-2859	545	14	but	but	CCONJ
taxlaw-2859	545	15	“	"	PUNCT
taxlaw-2859	545	16	[	[	X
taxlaw-2859	545	17	d]uring	d]ure	VERB
taxlaw-2859	545	18	the	the	DET
taxlaw-2859	545	19	art	art	NOUN
taxlaw-2859	545	20	boom	boom	NOUN
taxlaw-2859	545	21	of	of	ADP
taxlaw-2859	545	22	the	the	DET
taxlaw-2859	545	23	first	first	ADJ
taxlaw-2859	545	24	years	year	NOUN
taxlaw-2859	545	25	of	of	ADP
taxlaw-2859	545	26	the	the	DET
taxlaw-2859	545	27	new	new	ADJ
taxlaw-2859	545	28	millennium	millennium	NOUN
taxlaw-2859	545	29	,	,	PUNCT
taxlaw-2859	545	30	market	market	NOUN
taxlaw-2859	545	31	success	success	NOUN
taxlaw-2859	545	32	became	become	VERB
taxlaw-2859	545	33	the	the	DET
taxlaw-2859	545	34	measure	measure	NOUN
taxlaw-2859	545	35	of	of	ADP
taxlaw-2859	545	36	all	all	DET
taxlaw-2859	545	37	things	thing	NOUN
taxlaw-2859	545	38	,	,	PUNCT
taxlaw-2859	545	39	while	while	SCONJ
taxlaw-2859	545	40	at	at	ADP
taxlaw-2859	545	41	the	the	DET
taxlaw-2859	545	42	same	same	ADJ
taxlaw-2859	545	43	time	time	NOUN
taxlaw-2859	545	44	remaining	remain	VERB
taxlaw-2859	545	45	curiously	curiously	ADV
taxlaw-2859	545	46	dependent	dependent	ADJ
taxlaw-2859	545	47	on	on	ADP
taxlaw-2859	545	48	the	the	DET
taxlaw-2859	545	49	consecrating	consecrating	ADJ
taxlaw-2859	545	50	authorities	authority	NOUN
taxlaw-2859	545	51	that	that	PRON
taxlaw-2859	545	52	vouch	vouch	VERB
taxlaw-2859	545	53	for	for	ADP
taxlaw-2859	545	54	symbolic	symbolic	ADJ
taxlaw-2859	545	55	importance	importance	NOUN
taxlaw-2859	545	56	(	(	PUNCT
taxlaw-2859	545	57	criticism	criticism	NOUN
taxlaw-2859	545	58	,	,	PUNCT
taxlaw-2859	545	59	art	art	NOUN
taxlaw-2859	545	60	history	history	NOUN
taxlaw-2859	545	61	,	,	PUNCT
taxlaw-2859	545	62	the	the	DET
taxlaw-2859	545	63	museum).”133	museum).”133	NOUN
taxlaw-2859	545	64	the	the	DET
taxlaw-2859	545	65	result	result	NOUN
taxlaw-2859	545	66	is	be	AUX
taxlaw-2859	545	67	that	that	SCONJ
taxlaw-2859	545	68	the	the	DET
taxlaw-2859	545	69	market	market	NOUN
taxlaw-2859	545	70	significantly	significantly	ADV
taxlaw-2859	545	71	influences	influence	VERB
taxlaw-2859	545	72	the	the	DET
taxlaw-2859	545	73	process	process	NOUN
taxlaw-2859	545	74	of	of	ADP
taxlaw-2859	545	75	value	value	NOUN
taxlaw-2859	545	76	creation	creation	NOUN
taxlaw-2859	545	77	more	more	ADJ
taxlaw-2859	545	78	than	than	SCONJ
taxlaw-2859	545	79	critics	critic	NOUN
taxlaw-2859	545	80	do,134	do,134	VERB
taxlaw-2859	545	81	even	even	ADV
taxlaw-2859	545	82	while	while	SCONJ
taxlaw-2859	545	83	market	market	NOUN
taxlaw-2859	545	84	value	value	NOUN
taxlaw-2859	545	85	alone	alone	ADV
taxlaw-2859	545	86	is	be	AUX
taxlaw-2859	545	87	no	no	DET
taxlaw-2859	545	88	guarantee	guarantee	NOUN
taxlaw-2859	545	89	for	for	ADP
taxlaw-2859	545	90	long	long	ADJ
taxlaw-2859	545	91	-	-	PUNCT
taxlaw-2859	545	92	term	term	NOUN
taxlaw-2859	545	93	symbolic	symbolic	ADJ
taxlaw-2859	545	94	importance.135	importance.135	VERB
taxlaw-2859	545	95	the	the	DET
taxlaw-2859	545	96	convergence	convergence	NOUN
taxlaw-2859	545	97	of	of	ADP
taxlaw-2859	545	98	art	art	NOUN
taxlaw-2859	545	99	’s	’s	PART
taxlaw-2859	545	100	driving	drive	VERB
taxlaw-2859	545	101	values	value	NOUN
taxlaw-2859	545	102	has	have	AUX
taxlaw-2859	545	103	compelled	compel	VERB
taxlaw-2859	545	104	previously	previously	ADV
taxlaw-2859	545	105	distinct	distinct	ADJ
taxlaw-2859	545	106	professional	professional	ADJ
taxlaw-2859	545	107	spheres	sphere	NOUN
taxlaw-2859	545	108	to	to	PART
taxlaw-2859	545	109	similarly	similarly	ADV
taxlaw-2859	545	110	merge	merge	VERB
taxlaw-2859	545	111	within	within	ADP
taxlaw-2859	545	112	the	the	DET
taxlaw-2859	545	113	art	art	NOUN
taxlaw-2859	545	114	industry.136	industry.136	PROPN
taxlaw-2859	545	115	art	art	NOUN
taxlaw-2859	545	116	industry	industry	NOUN
taxlaw-2859	545	117	actors	actor	NOUN
taxlaw-2859	545	118	have	have	AUX
taxlaw-2859	545	119	embraced	embrace	VERB
taxlaw-2859	545	120	broader	broad	ADJ
taxlaw-2859	545	121	professional	professional	ADJ
taxlaw-2859	545	122	profiles	profile	NOUN
taxlaw-2859	545	123	that	that	PRON
taxlaw-2859	545	124	span	span	VERB
taxlaw-2859	545	125	both	both	CCONJ
taxlaw-2859	545	126	market	market	NOUN
taxlaw-2859	545	127	and	and	CCONJ
taxlaw-2859	545	128	non	non	ADJ
taxlaw-2859	545	129	-	-	ADJ
taxlaw-2859	545	130	market	market	ADJ
taxlaw-2859	545	131	roles	role	NOUN
taxlaw-2859	545	132	,	,	PUNCT
taxlaw-2859	545	133	such	such	ADJ
taxlaw-2859	545	134	as	as	ADP
taxlaw-2859	545	135	the	the	DET
taxlaw-2859	545	136	collector	collector	NOUN
taxlaw-2859	545	137	-	-	PUNCT
taxlaw-2859	545	138	dealer	dealer	NOUN
taxlaw-2859	545	139	who	who	PRON
taxlaw-2859	545	140	also	also	ADV
taxlaw-2859	545	141	functions	function	VERB
taxlaw-2859	545	142	as	as	ADP
taxlaw-2859	545	143	a	a	DET
taxlaw-2859	545	144	curator	curator	NOUN
taxlaw-2859	545	145	or	or	CCONJ
taxlaw-2859	545	146	publicist	publicist	NOUN
taxlaw-2859	545	147	,	,	PUNCT
taxlaw-2859	545	148	or	or	CCONJ
taxlaw-2859	545	149	auction	auction	NOUN
taxlaw-2859	545	150	houses	house	NOUN
taxlaw-2859	545	151	’	'	PUNCT
taxlaw-2859	545	152	acquisition	acquisition	NOUN
taxlaw-2859	545	153	of	of	ADP
taxlaw-2859	545	154	ownership	ownership	NOUN
taxlaw-2859	545	155	stakes	stake	NOUN
taxlaw-2859	545	156	in	in	ADP
taxlaw-2859	545	157	galleries.137	galleries.137	PROPN
taxlaw-2859	545	158	increasingly	increasingly	ADV
taxlaw-2859	545	159	,	,	PUNCT
taxlaw-2859	545	160	each	each	DET
taxlaw-2859	545	161	hybrid	hybrid	ADJ
taxlaw-2859	545	162	art	art	NOUN
taxlaw-2859	545	163	industry	industry	NOUN
taxlaw-2859	545	164	actor	actor	NOUN
taxlaw-2859	545	165	acts	act	VERB
taxlaw-2859	545	166	in	in	ADP
taxlaw-2859	545	167	cooperation	cooperation	NOUN
taxlaw-2859	545	168	with	with	ADP
taxlaw-2859	545	169	other	other	ADJ
taxlaw-2859	545	170	hybrid	hybrid	ADJ
taxlaw-2859	545	171	art	art	NOUN
taxlaw-2859	545	172	industry	industry	NOUN
taxlaw-2859	545	173	actors.138	actors.138	NOUN
taxlaw-2859	545	174	accordingly	accordingly	ADV
taxlaw-2859	545	175	,	,	PUNCT
taxlaw-2859	545	176	“	"	PUNCT
taxlaw-2859	545	177	few	few	ADJ
taxlaw-2859	545	178	figures	figure	NOUN
taxlaw-2859	545	179	in	in	ADP
taxlaw-2859	545	180	the	the	DET
taxlaw-2859	545	181	art	art	NOUN
taxlaw-2859	545	182	world	world	NOUN
taxlaw-2859	545	183	are	be	AUX
taxlaw-2859	545	184	entirely	entirely	ADV
taxlaw-2859	545	185	free	free	ADJ
taxlaw-2859	545	186	of	of	ADP
taxlaw-2859	545	187	conflicting	conflicting	ADJ
taxlaw-2859	545	188	roles	role	NOUN
taxlaw-2859	545	189	,	,	PUNCT
taxlaw-2859	545	190	although	although	SCONJ
taxlaw-2859	545	191	these	these	DET
taxlaw-2859	545	192	conflicts	conflict	NOUN
taxlaw-2859	545	193	are	be	AUX
taxlaw-2859	545	194	hardly	hardly	ADV
taxlaw-2859	545	195	experienced	experience	VERB
taxlaw-2859	545	196	as	as	ADP
taxlaw-2859	545	197	such	such	ADJ
taxlaw-2859	545	198	”	"	PUNCT
taxlaw-2859	545	199	in	in	ADP
taxlaw-2859	545	200	light	light	NOUN
taxlaw-2859	545	201	of	of	ADP
taxlaw-2859	545	202	the	the	DET
taxlaw-2859	545	203	prevailing	prevail	VERB
taxlaw-2859	545	204	demand	demand	NOUN
taxlaw-2859	545	205	for	for	ADP
taxlaw-2859	545	206	transdisciplinarity	transdisciplinarity	NOUN
taxlaw-2859	545	207	across	across	ADP
taxlaw-2859	545	208	all	all	DET
taxlaw-2859	545	209	art	art	NOUN
taxlaw-2859	545	210	industry	industry	NOUN
taxlaw-2859	545	211	actors,139	actors,139	NOUN
taxlaw-2859	545	212	with	with	ADP
taxlaw-2859	545	213	art	art	NOUN
taxlaw-2859	545	214	criticism	criticism	NOUN
taxlaw-2859	545	215	in	in	ADP
taxlaw-2859	545	216	particular	particular	ADJ
taxlaw-2859	545	217	undergoing	undergo	VERB
taxlaw-2859	545	218	a	a	DET
taxlaw-2859	545	219	change	change	NOUN
taxlaw-2859	545	220	in	in	ADP
taxlaw-2859	545	221	function.140	function.140	PROPN
taxlaw-2859	545	222	the	the	DET
taxlaw-2859	545	223	blurring	blurring	NOUN
taxlaw-2859	545	224	of	of	ADP
taxlaw-2859	545	225	the	the	DET
taxlaw-2859	545	226	“	"	PUNCT
taxlaw-2859	545	227	commercial	commercial	ADJ
taxlaw-2859	545	228	”	"	PUNCT
taxlaw-2859	545	229	and	and	CCONJ
taxlaw-2859	545	230	“	"	PUNCT
taxlaw-2859	545	231	institutional	institutional	ADJ
taxlaw-2859	545	232	”	"	PUNCT
taxlaw-2859	545	233	spheres	sphere	NOUN
taxlaw-2859	545	234	is	be	AUX
taxlaw-2859	545	235	a	a	DET
taxlaw-2859	545	236	bid	bid	NOUN
taxlaw-2859	545	237	for	for	ADP
taxlaw-2859	545	238	symbolic	symbolic	ADJ
taxlaw-2859	545	239	legitimacy	legitimacy	NOUN
taxlaw-2859	545	240	on	on	ADP
taxlaw-2859	545	241	the	the	DET
taxlaw-2859	545	242	part	part	NOUN
taxlaw-2859	545	243	of	of	ADP
taxlaw-2859	545	244	market	market	NOUN
taxlaw-2859	545	245	actors	actor	NOUN
taxlaw-2859	545	246	as	as	ADV
taxlaw-2859	545	247	much	much	ADV
taxlaw-2859	545	248	as	as	SCONJ
taxlaw-2859	545	249	it	it	PRON
taxlaw-2859	545	250	is	be	AUX
taxlaw-2859	545	251	a	a	DET
taxlaw-2859	545	252	general	general	ADJ
taxlaw-2859	545	253	tendency	tendency	NOUN
taxlaw-2859	545	254	toward	toward	ADP
taxlaw-2859	545	255	market	market	NOUN
taxlaw-2859	545	256	imperialism.141	imperialism.141	NOUN
taxlaw-2859	545	257	yet	yet	CCONJ
taxlaw-2859	545	258	professor	professor	NOUN
taxlaw-2859	545	259	graw	graw	NOUN
taxlaw-2859	545	260	acknowledges	acknowledge	VERB
taxlaw-2859	545	261	that	that	SCONJ
taxlaw-2859	545	262	the	the	DET
taxlaw-2859	545	263	problem	problem	NOUN
taxlaw-2859	545	264	is	be	AUX
taxlaw-2859	545	265	not	not	PART
taxlaw-2859	545	266	the	the	DET
taxlaw-2859	545	267	lack	lack	NOUN
taxlaw-2859	545	268	of	of	ADP
taxlaw-2859	545	269	a	a	DET
taxlaw-2859	545	270	rigid	rigid	ADJ
taxlaw-2859	545	271	division	division	NOUN
taxlaw-2859	545	272	of	of	ADP
taxlaw-2859	545	273	labor	labor	NOUN
taxlaw-2859	545	274	.	.	PUNCT
taxlaw-2859	546	1	she	she	PRON
taxlaw-2859	546	2	nonetheless	nonetheless	ADV
taxlaw-2859	546	3	emphasizes	emphasize	VERB
taxlaw-2859	546	4	that	that	SCONJ
taxlaw-2859	546	5	it	it	PRON
taxlaw-2859	546	6	“	"	PUNCT
taxlaw-2859	546	7	makes	make	VERB
taxlaw-2859	546	8	a	a	DET
taxlaw-2859	546	9	difference	difference	NOUN
taxlaw-2859	546	10	whether	whether	SCONJ
taxlaw-2859	546	11	[	[	X
taxlaw-2859	546	12	an	an	DET
taxlaw-2859	546	13	art	art	NOUN
taxlaw-2859	546	14	industry	industry	NOUN
taxlaw-2859	546	15	actor	actor	NOUN
taxlaw-2859	546	16	]	]	PUNCT
taxlaw-2859	546	17	cultivates	cultivate	VERB
taxlaw-2859	546	18	an	an	DET
taxlaw-2859	546	19	awareness	awareness	NOUN
taxlaw-2859	546	20	of	of	ADP
taxlaw-2859	546	21	[	[	X
taxlaw-2859	546	22	conflicts	conflict	NOUN
taxlaw-2859	546	23	]	]	PUNCT
taxlaw-2859	546	24	in	in	ADP
taxlaw-2859	546	25	order	order	NOUN
taxlaw-2859	546	26	to	to	PART
taxlaw-2859	546	27	consciously	consciously	ADV
taxlaw-2859	546	28	set	set	VERB
taxlaw-2859	546	29	limits	limit	NOUN
taxlaw-2859	546	30	on	on	ADP
taxlaw-2859	546	31	them	they	PRON
taxlaw-2859	546	32	,	,	PUNCT
taxlaw-2859	546	33	or	or	CCONJ
taxlaw-2859	546	34	whether	whether	SCONJ
taxlaw-2859	546	35	one	one	NOUN
taxlaw-2859	546	36	simply	simply	ADV
taxlaw-2859	546	37	neglects	neglect	VERB
taxlaw-2859	546	38	the	the	DET
taxlaw-2859	546	39	problem	problem	NOUN
taxlaw-2859	546	40	,	,	PUNCT
taxlaw-2859	546	41	considering	consider	VERB
taxlaw-2859	546	42	oneself	oneself	PRON
taxlaw-2859	546	43	separate	separate	ADJ
taxlaw-2859	546	44	from	from	ADP
taxlaw-2859	546	45	the	the	DET
taxlaw-2859	546	46	conditions	condition	NOUN
taxlaw-2859	546	47	of	of	ADP
taxlaw-2859	546	48	market	market	NOUN
taxlaw-2859	546	49	.	.	PUNCT
taxlaw-2859	547	1	”142	”142	PROPN
taxlaw-2859	547	2	iv	iv	PROPN
taxlaw-2859	547	3	.	.	PUNCT
taxlaw-2859	548	1	critiquing	critique	VERB
taxlaw-2859	548	2	gallery	gallery	NOUN
taxlaw-2859	548	3	-	-	PUNCT
taxlaw-2859	548	4	supported	support	VERB
taxlaw-2859	548	5	art	art	NOUN
taxlaw-2859	548	6	exhibitions	exhibition	NOUN
taxlaw-2859	548	7	as	as	ADP
taxlaw-2859	548	8	the	the	DET
taxlaw-2859	548	9	analysis	analysis	NOUN
taxlaw-2859	548	10	in	in	ADP
taxlaw-2859	548	11	this	this	DET
taxlaw-2859	548	12	part	part	NOUN
taxlaw-2859	548	13	iv	iv	NUM
taxlaw-2859	548	14	demonstrates	demonstrate	NOUN
taxlaw-2859	548	15	,	,	PUNCT
taxlaw-2859	548	16	examining	examine	VERB
taxlaw-2859	548	17	gallery	gallery	NOUN
taxlaw-2859	548	18	-	-	PUNCT
taxlaw-2859	548	19	supported	support	VERB
taxlaw-2859	548	20	art	art	NOUN
taxlaw-2859	548	21	exhibitions	exhibition	NOUN
taxlaw-2859	548	22	results	result	NOUN
taxlaw-2859	548	23	in	in	ADP
taxlaw-2859	548	24	the	the	DET
taxlaw-2859	548	25	following	follow	VERB
taxlaw-2859	548	26	conclusions	conclusion	NOUN
taxlaw-2859	548	27	.	.	PUNCT
taxlaw-2859	549	1	gallery	gallery	NOUN
taxlaw-2859	549	2	-	-	PUNCT
taxlaw-2859	549	3	supported	support	VERB
taxlaw-2859	549	4	art	art	NOUN
taxlaw-2859	549	5	exhibitions	exhibition	NOUN
taxlaw-2859	549	6	are	be	AUX
taxlaw-2859	549	7	unlikely	unlikely	ADJ
taxlaw-2859	549	8	to	to	PART
taxlaw-2859	549	9	confer	confer	VERB
taxlaw-2859	549	10	private	private	ADJ
taxlaw-2859	549	11	inurement	inurement	ADJ
taxlaw-2859	549	12	,	,	PUNCT
taxlaw-2859	549	13	but	but	CCONJ
taxlaw-2859	549	14	may	may	AUX
taxlaw-2859	549	15	bestow	bestow	VERB
taxlaw-2859	549	16	private	private	ADJ
taxlaw-2859	549	17	benefit	benefit	NOUN
taxlaw-2859	549	18	upon	upon	SCONJ
taxlaw-2859	549	19	galleries	gallery	NOUN
taxlaw-2859	549	20	and	and	CCONJ
taxlaw-2859	549	21	artists	artist	NOUN
taxlaw-2859	549	22	in	in	ADP
taxlaw-2859	549	23	limited	limited	ADJ
taxlaw-2859	549	24	circumstances	circumstance	NOUN
taxlaw-2859	549	25	–	–	PUNCT
taxlaw-2859	549	26	especially	especially	ADV
taxlaw-2859	549	27	when	when	SCONJ
taxlaw-2859	549	28	nonprofit	nonprofit	ADJ
taxlaw-2859	549	29	art	art	NOUN
taxlaw-2859	549	30	organizations	organization	NOUN
taxlaw-2859	549	31	do	do	AUX
taxlaw-2859	549	32	not	not	PART
taxlaw-2859	549	33	fully	fully	ADV
taxlaw-2859	549	34	control	control	VERB
taxlaw-2859	549	35	the	the	DET
taxlaw-2859	549	36	exhibitions	exhibition	NOUN
taxlaw-2859	549	37	,	,	PUNCT
taxlaw-2859	549	38	when	when	SCONJ
taxlaw-2859	549	39	gallery	gallery	NOUN
taxlaw-2859	549	40	donations	donation	VERB
taxlaw-2859	549	41	preference	preference	NOUN
taxlaw-2859	549	42	artists	artist	NOUN
taxlaw-2859	549	43	for	for	ADP
taxlaw-2859	549	44	consideration	consideration	NOUN
taxlaw-2859	549	45	in	in	ADP
taxlaw-2859	549	46	an	an	DET
taxlaw-2859	549	47	art	art	NOUN
taxlaw-2859	549	48	exhibition	exhibition	NOUN
taxlaw-2859	549	49	,	,	PUNCT
taxlaw-2859	549	50	and	and	CCONJ
taxlaw-2859	549	51	when	when	SCONJ
taxlaw-2859	549	52	the	the	DET
taxlaw-2859	549	53	sponsorship	sponsorship	NOUN
taxlaw-2859	549	54	rights	right	NOUN
taxlaw-2859	549	55	granted	grant	VERB
taxlaw-2859	549	56	to	to	ADP
taxlaw-2859	549	57	a	a	DET
taxlaw-2859	549	58	gallery	gallery	NOUN
taxlaw-2859	549	59	in	in	ADP
taxlaw-2859	549	60	exchange	exchange	NOUN
taxlaw-2859	549	61	for	for	ADP
taxlaw-2859	549	62	making	make	VERB
taxlaw-2859	549	63	a	a	DET
taxlaw-2859	549	64	donation	donation	NOUN
taxlaw-2859	549	65	facilitate	facilitate	NOUN
taxlaw-2859	549	66	galleries	gallery	NOUN
taxlaw-2859	549	67	’	'	PUNCT
taxlaw-2859	549	68	ability	ability	NOUN
taxlaw-2859	549	69	to	to	PART
taxlaw-2859	549	70	sell	sell	VERB
taxlaw-2859	549	71	art	art	NOUN
taxlaw-2859	549	72	outside	outside	ADP
taxlaw-2859	549	73	of	of	ADP
taxlaw-2859	549	74	the	the	DET
taxlaw-2859	549	75	art	art	NOUN
taxlaw-2859	549	76	exhibition	exhibition	NOUN
taxlaw-2859	549	77	.	.	PUNCT
taxlaw-2859	550	1	gallery	gallery	NOUN
taxlaw-2859	550	2	-	-	PUNCT
taxlaw-2859	550	3	supported	support	VERB
taxlaw-2859	550	4	art	art	NOUN
taxlaw-2859	550	5	exhibitions	exhibition	NOUN
taxlaw-2859	550	6	may	may	AUX
taxlaw-2859	550	7	be	be	AUX
taxlaw-2859	550	8	impermissibly	impermissibly	ADV
taxlaw-2859	550	9	commercial	commercial	ADJ
taxlaw-2859	550	10	when	when	SCONJ
taxlaw-2859	550	11	sponsored	sponsor	VERB
taxlaw-2859	550	12	by	by	ADP
taxlaw-2859	550	13	commercial	commercial	ADJ
taxlaw-2859	550	14	galleries	gallery	NOUN
taxlaw-2859	550	15	;	;	PUNCT
taxlaw-2859	550	16	however	however	ADV
taxlaw-2859	550	17	,	,	PUNCT
taxlaw-2859	550	18	only	only	ADV
taxlaw-2859	550	19	if	if	SCONJ
taxlaw-2859	550	20	gallery	gallery	NOUN
taxlaw-2859	550	21	-	-	PUNCT
taxlaw-2859	550	22	supported	support	VERB
taxlaw-2859	550	23	art	art	NOUN
taxlaw-2859	550	24	exhibitions	exhibition	NOUN
taxlaw-2859	550	25	are	be	AUX
taxlaw-2859	550	26	also	also	ADV
taxlaw-2859	550	27	found	find	VERB
taxlaw-2859	550	28	to	to	PART
taxlaw-2859	550	29	comprise	comprise	VERB
taxlaw-2859	550	30	a	a	DET
taxlaw-2859	550	31	substantial	substantial	ADJ
taxlaw-2859	550	32	part	part	NOUN
taxlaw-2859	550	33	of	of	ADP
taxlaw-2859	550	34	a	a	DET
taxlaw-2859	550	35	museum	museum	NOUN
taxlaw-2859	550	36	’s	’s	PART
taxlaw-2859	550	37	activities	activity	NOUN
taxlaw-2859	550	38	do	do	AUX
taxlaw-2859	550	39	they	they	PRON
taxlaw-2859	550	40	threaten	threaten	VERB
taxlaw-2859	550	41	museum	museum	NOUN
taxlaw-2859	550	42	’s	’s	PART
taxlaw-2859	550	43	exempt	exempt	VERB
taxlaw-2859	550	44	133	133	NUM
taxlaw-2859	550	45	graw	graw	NOUN
taxlaw-2859	550	46	,	,	PUNCT
taxlaw-2859	550	47	supra	supra	ADJ
taxlaw-2859	550	48	note	note	NOUN
taxlaw-2859	550	49	2	2	NUM
taxlaw-2859	550	50	,	,	PUNCT
taxlaw-2859	550	51	at	at	ADP
taxlaw-2859	550	52	54	54	NUM
taxlaw-2859	550	53	.	.	PUNCT
taxlaw-2859	551	1	see	see	VERB
taxlaw-2859	551	2	plattner	plattner	NOUN
taxlaw-2859	551	3	,	,	PUNCT
taxlaw-2859	551	4	supra	supra	PROPN
taxlaw-2859	551	5	note	note	NOUN
taxlaw-2859	551	6	55	55	NUM
taxlaw-2859	551	7	,	,	PUNCT
taxlaw-2859	551	8	at	at	ADP
taxlaw-2859	551	9	8	8	NUM
taxlaw-2859	551	10	(	(	PUNCT
taxlaw-2859	551	11	describing	describe	VERB
taxlaw-2859	551	12	the	the	DET
taxlaw-2859	551	13	increase	increase	NOUN
taxlaw-2859	551	14	in	in	ADP
taxlaw-2859	551	15	the	the	DET
taxlaw-2859	551	16	market	market	NOUN
taxlaw-2859	551	17	’s	’s	PART
taxlaw-2859	551	18	weight	weight	NOUN
taxlaw-2859	551	19	in	in	ADP
taxlaw-2859	551	20	determining	determine	VERB
taxlaw-2859	551	21	short	short	ADJ
taxlaw-2859	551	22	-	-	PUNCT
taxlaw-2859	551	23	term	term	NOUN
taxlaw-2859	551	24	artistic	artistic	ADJ
taxlaw-2859	551	25	relevance	relevance	NOUN
taxlaw-2859	551	26	)	)	PUNCT
taxlaw-2859	551	27	.	.	PUNCT
taxlaw-2859	552	1	134	134	NUM
taxlaw-2859	553	1	i	i	PRON
taxlaw-2859	553	2	d.	d.	NOUN
taxlaw-2859	553	3	at	at	ADP
taxlaw-2859	553	4	121	121	NUM
taxlaw-2859	553	5	.	.	PUNCT
taxlaw-2859	554	1	see	see	VERB
taxlaw-2859	554	2	thornton	thornton	PROPN
taxlaw-2859	554	3	,	,	PUNCT
taxlaw-2859	554	4	supra	supra	PROPN
taxlaw-2859	554	5	note	note	PROPN
taxlaw-2859	554	6	8	8	NUM
taxlaw-2859	554	7	,	,	PUNCT
taxlaw-2859	554	8	at	at	ADP
taxlaw-2859	554	9	100	100	NUM
taxlaw-2859	554	10	(	(	PUNCT
taxlaw-2859	554	11	describing	describe	VERB
taxlaw-2859	554	12	how	how	SCONJ
taxlaw-2859	554	13	auctions	auction	NOUN
taxlaw-2859	554	14	“	"	PUNCT
taxlaw-2859	554	15	market	market	NOUN
taxlaw-2859	554	16	-	-	PUNCT
taxlaw-2859	554	17	test	test	NOUN
taxlaw-2859	554	18	”	"	PUNCT
taxlaw-2859	554	19	artwork	artwork	NOUN
taxlaw-2859	554	20	)	)	PUNCT
taxlaw-2859	554	21	.	.	PUNCT
taxlaw-2859	555	1	135	135	NUM
taxlaw-2859	556	1	i	i	PRON
taxlaw-2859	556	2	d.	d.	NOUN
taxlaw-2859	556	3	at	at	ADP
taxlaw-2859	556	4	26	26	NUM
taxlaw-2859	556	5	;	;	PUNCT
taxlaw-2859	556	6	.	.	PUNCT
taxlaw-2859	557	1	see	see	VERB
taxlaw-2859	557	2	thornton	thornton	PROPN
taxlaw-2859	557	3	,	,	PUNCT
taxlaw-2859	557	4	supra	supra	PROPN
taxlaw-2859	557	5	note	note	PROPN
taxlaw-2859	557	6	8	8	NUM
taxlaw-2859	557	7	,	,	PUNCT
taxlaw-2859	557	8	at	at	ADP
taxlaw-2859	557	9	100	100	NUM
taxlaw-2859	557	10	(	(	PUNCT
taxlaw-2859	557	11	describing	describe	VERB
taxlaw-2859	557	12	the	the	DET
taxlaw-2859	557	13	test	test	NOUN
taxlaw-2859	557	14	for	for	ADP
taxlaw-2859	557	15	artistic	artistic	ADJ
taxlaw-2859	557	16	authenticity	authenticity	NOUN
taxlaw-2859	557	17	as	as	ADP
taxlaw-2859	557	18	“	"	PUNCT
taxlaw-2859	557	19	the	the	DET
taxlaw-2859	557	20	perceived	perceive	VERB
taxlaw-2859	557	21	depth	depth	NOUN
taxlaw-2859	557	22	and	and	CCONJ
taxlaw-2859	557	23	longevity	longevity	NOUN
taxlaw-2859	557	24	of	of	ADP
taxlaw-2859	557	25	[	[	X
taxlaw-2859	557	26	artists	artist	NOUN
taxlaw-2859	557	27	’	'	PUNCT
taxlaw-2859	557	28	]	]	PUNCT
taxlaw-2859	557	29	‘	'	PUNCT
taxlaw-2859	557	30	intervention	intervention	NOUN
taxlaw-2859	557	31	’	'	PUNCT
taxlaw-2859	557	32	in	in	ADP
taxlaw-2859	557	33	art	art	NOUN
taxlaw-2859	557	34	history	history	NOUN
taxlaw-2859	557	35	”	"	PUNCT
taxlaw-2859	557	36	)	)	PUNCT
taxlaw-2859	557	37	.	.	PUNCT
taxlaw-2859	558	1	136	136	NUM
taxlaw-2859	559	1	i	i	PRON
taxlaw-2859	559	2	d.	d.	VERB
taxlaw-2859	559	3	at	at	ADP
taxlaw-2859	559	4	99	99	NUM
taxlaw-2859	559	5	.	.	PUNCT
taxlaw-2859	559	6	137	137	NUM
taxlaw-2859	560	1	i	i	PRON
taxlaw-2859	560	2	d.	d.	PROPN
taxlaw-2859	560	3	at	at	ADP
taxlaw-2859	560	4	99–100	99–100	PROPN
taxlaw-2859	560	5	.	.	PUNCT
taxlaw-2859	561	1	138	138	NUM
taxlaw-2859	561	2	see	see	VERB
taxlaw-2859	561	3	generally	generally	ADV
taxlaw-2859	561	4	i	i	PRON
taxlaw-2859	561	5	d.	d.	PROPN
taxlaw-2859	561	6	at	at	ADP
taxlaw-2859	561	7	103–06	103–06	PROPN
taxlaw-2859	561	8	.	.	PUNCT
taxlaw-2859	562	1	139	139	NUM
taxlaw-2859	563	1	i	i	PRON
taxlaw-2859	563	2	d.	d.	NOUN
taxlaw-2859	563	3	at	at	ADP
taxlaw-2859	563	4	102	102	NUM
taxlaw-2859	563	5	-	-	SYM
taxlaw-2859	563	6	03	03	NUM
taxlaw-2859	563	7	.	.	PUNCT
taxlaw-2859	564	1	140	140	NUM
taxlaw-2859	565	1	i	i	PRON
taxlaw-2859	565	2	d.	d.	VERB
taxlaw-2859	565	3	at	at	ADP
taxlaw-2859	565	4	229	229	NUM
taxlaw-2859	565	5	.	.	PUNCT
taxlaw-2859	565	6	141	141	NUM
taxlaw-2859	565	7	russell	russell	PROPN
taxlaw-2859	565	8	,	,	PUNCT
taxlaw-2859	565	9	supra	supra	PROPN
taxlaw-2859	565	10	note	note	NOUN
taxlaw-2859	565	11	64	64	NUM
taxlaw-2859	565	12	(	(	PUNCT
taxlaw-2859	565	13	discussing	discuss	VERB
taxlaw-2859	565	14	the	the	DET
taxlaw-2859	565	15	relationship	relationship	NOUN
taxlaw-2859	565	16	between	between	ADP
taxlaw-2859	565	17	symbolic	symbolic	ADJ
taxlaw-2859	565	18	and	and	CCONJ
taxlaw-2859	565	19	financial	financial	ADJ
taxlaw-2859	565	20	capital	capital	NOUN
taxlaw-2859	565	21	)	)	PUNCT
taxlaw-2859	565	22	;	;	PUNCT
taxlaw-2859	565	23	graw	graw	NOUN
taxlaw-2859	565	24	,	,	PUNCT
taxlaw-2859	565	25	supra	supra	ADJ
taxlaw-2859	565	26	note	note	NOUN
taxlaw-2859	565	27	2	2	NUM
taxlaw-2859	565	28	,	,	PUNCT
taxlaw-2859	565	29	at	at	ADP
taxlaw-2859	565	30	44	44	NUM
taxlaw-2859	565	31	.	.	PUNCT
taxlaw-2859	565	32	142	142	NUM
taxlaw-2859	565	33	graw	graw	NOUN
taxlaw-2859	565	34	,	,	PUNCT
taxlaw-2859	565	35	supra	supra	ADJ
taxlaw-2859	565	36	note	note	NOUN
taxlaw-2859	565	37	2	2	NUM
taxlaw-2859	565	38	,	,	PUNCT
taxlaw-2859	565	39	at	at	ADP
taxlaw-2859	565	40	102	102	NUM
taxlaw-2859	565	41	.	.	NOUN
taxlaw-2859	565	42	2017	2017	NUM
taxlaw-2859	565	43	]	]	PUNCT
taxlaw-2859	565	44	gallery	gallery	NOUN
taxlaw-2859	565	45	-	-	PUNCT
taxlaw-2859	565	46	supported	support	VERB
taxlaw-2859	565	47	art	art	NOUN
taxlaw-2859	565	48	exhibitions	exhibition	NOUN
taxlaw-2859	565	49	91	91	NUM
taxlaw-2859	565	50	status	status	NOUN
taxlaw-2859	565	51	.	.	PUNCT
taxlaw-2859	566	1	meaningful	meaningful	ADJ
taxlaw-2859	566	2	,	,	PUNCT
taxlaw-2859	566	3	enforced	enforce	VERB
taxlaw-2859	566	4	self	self	NOUN
taxlaw-2859	566	5	-	-	PUNCT
taxlaw-2859	566	6	regulation	regulation	NOUN
taxlaw-2859	566	7	and	and	CCONJ
taxlaw-2859	566	8	internal	internal	ADJ
taxlaw-2859	566	9	norms	norm	NOUN
taxlaw-2859	566	10	against	against	ADP
taxlaw-2859	566	11	gallery	gallery	NOUN
taxlaw-2859	566	12	-	-	PUNCT
taxlaw-2859	566	13	supported	support	VERB
taxlaw-2859	566	14	museum	museum	NOUN
taxlaw-2859	566	15	exhibitions	exhibition	NOUN
taxlaw-2859	566	16	are	be	AUX
taxlaw-2859	566	17	all	all	PRON
taxlaw-2859	566	18	but	but	ADV
taxlaw-2859	566	19	absent	absent	ADJ
taxlaw-2859	566	20	,	,	PUNCT
taxlaw-2859	566	21	even	even	ADV
taxlaw-2859	566	22	as	as	SCONJ
taxlaw-2859	566	23	the	the	DET
taxlaw-2859	566	24	industry	industry	NOUN
taxlaw-2859	566	25	itself	itself	PRON
taxlaw-2859	566	26	recognizes	recognize	VERB
taxlaw-2859	566	27	the	the	DET
taxlaw-2859	566	28	troublingly	troublingly	ADV
taxlaw-2859	566	29	close	close	ADJ
taxlaw-2859	566	30	nature	nature	NOUN
taxlaw-2859	566	31	of	of	ADP
taxlaw-2859	566	32	gallery	gallery	NOUN
taxlaw-2859	566	33	-	-	PUNCT
taxlaw-2859	566	34	museum	museum	NOUN
taxlaw-2859	566	35	relationships	relationship	NOUN
taxlaw-2859	566	36	.	.	PUNCT
taxlaw-2859	567	1	this	this	DET
taxlaw-2859	567	2	state	state	NOUN
taxlaw-2859	567	3	of	of	ADP
taxlaw-2859	567	4	affairs	affair	NOUN
taxlaw-2859	567	5	is	be	AUX
taxlaw-2859	567	6	,	,	PUNCT
taxlaw-2859	567	7	at	at	ADP
taxlaw-2859	567	8	least	least	ADJ
taxlaw-2859	567	9	in	in	ADP
taxlaw-2859	567	10	part	part	NOUN
taxlaw-2859	567	11	,	,	PUNCT
taxlaw-2859	567	12	a	a	DET
taxlaw-2859	567	13	result	result	NOUN
taxlaw-2859	567	14	of	of	ADP
taxlaw-2859	567	15	the	the	DET
taxlaw-2859	567	16	current	current	ADJ
taxlaw-2859	567	17	structure	structure	NOUN
taxlaw-2859	567	18	of	of	ADP
taxlaw-2859	567	19	the	the	DET
taxlaw-2859	567	20	art	art	NOUN
taxlaw-2859	567	21	market	market	NOUN
taxlaw-2859	567	22	,	,	PUNCT
taxlaw-2859	567	23	with	with	ADP
taxlaw-2859	567	24	galleries	gallery	NOUN
taxlaw-2859	567	25	at	at	ADP
taxlaw-2859	567	26	its	its	PRON
taxlaw-2859	567	27	center	center	NOUN
taxlaw-2859	567	28	.	.	PUNCT
taxlaw-2859	568	1	a.	a.	NOUN
taxlaw-2859	568	2	exempt	exempt	ADJ
taxlaw-2859	568	3	purpose	purpose	NOUN
taxlaw-2859	568	4	and	and	CCONJ
taxlaw-2859	568	5	its	its	PRON
taxlaw-2859	568	6	exclusive	exclusive	ADJ
taxlaw-2859	568	7	pursuit	pursuit	NOUN
taxlaw-2859	568	8	in	in	ADP
taxlaw-2859	568	9	question	question	NOUN
taxlaw-2859	568	10	1	1	NUM
taxlaw-2859	568	11	.	.	PUNCT
taxlaw-2859	569	1	private	private	ADJ
taxlaw-2859	569	2	inurement	inurement	ADJ
taxlaw-2859	569	3	private	private	ADJ
taxlaw-2859	569	4	inurement	inurement	NOUN
taxlaw-2859	569	5	has	have	VERB
taxlaw-2859	569	6	the	the	DET
taxlaw-2859	569	7	potential	potential	NOUN
taxlaw-2859	569	8	to	to	PART
taxlaw-2859	569	9	present	present	VERB
taxlaw-2859	569	10	issues	issue	NOUN
taxlaw-2859	569	11	for	for	ADP
taxlaw-2859	569	12	museums	museum	NOUN
taxlaw-2859	569	13	that	that	PRON
taxlaw-2859	569	14	conduct	conduct	VERB
taxlaw-2859	569	15	gallery	gallery	NOUN
taxlaw-2859	569	16	-	-	PUNCT
taxlaw-2859	569	17	supported	support	VERB
taxlaw-2859	569	18	art	art	NOUN
taxlaw-2859	569	19	exhibitions.143	exhibitions.143	NOUN
taxlaw-2859	569	20	private	private	ADJ
taxlaw-2859	569	21	inurement	inurement	NOUN
taxlaw-2859	569	22	is	be	AUX
taxlaw-2859	569	23	well	well	ADV
taxlaw-2859	569	24	defined	define	VERB
taxlaw-2859	569	25	by	by	ADP
taxlaw-2859	569	26	the	the	DET
taxlaw-2859	569	27	irs	irs	PROPN
taxlaw-2859	569	28	and	and	CCONJ
taxlaw-2859	569	29	the	the	DET
taxlaw-2859	569	30	courts	court	NOUN
taxlaw-2859	569	31	as	as	ADP
taxlaw-2859	569	32	siphoning	siphon	VERB
taxlaw-2859	569	33	off	off	ADP
taxlaw-2859	569	34	the	the	DET
taxlaw-2859	569	35	assets	asset	NOUN
taxlaw-2859	569	36	of	of	ADP
taxlaw-2859	569	37	an	an	DET
taxlaw-2859	569	38	exempt	exempt	ADJ
taxlaw-2859	569	39	organization	organization	NOUN
taxlaw-2859	569	40	to	to	ADP
taxlaw-2859	569	41	an	an	DET
taxlaw-2859	569	42	insider	insider	NOUN
taxlaw-2859	569	43	.	.	PUNCT
taxlaw-2859	570	1	this	this	PRON
taxlaw-2859	570	2	may	may	AUX
taxlaw-2859	570	3	occur	occur	VERB
taxlaw-2859	570	4	when	when	SCONJ
taxlaw-2859	570	5	the	the	DET
taxlaw-2859	570	6	charity	charity	NOUN
taxlaw-2859	570	7	charges	charge	VERB
taxlaw-2859	570	8	too	too	ADV
taxlaw-2859	570	9	little	little	ADJ
taxlaw-2859	570	10	for	for	ADP
taxlaw-2859	570	11	property	property	NOUN
taxlaw-2859	570	12	or	or	CCONJ
taxlaw-2859	570	13	services	service	NOUN
taxlaw-2859	570	14	it	it	PRON
taxlaw-2859	570	15	provides	provide	VERB
taxlaw-2859	570	16	to	to	ADP
taxlaw-2859	570	17	an	an	DET
taxlaw-2859	570	18	insider	insider	NOUN
taxlaw-2859	570	19	(	(	PUNCT
taxlaw-2859	570	20	some	some	DET
taxlaw-2859	570	21	examples	example	NOUN
taxlaw-2859	570	22	in	in	ADP
taxlaw-2859	570	23	the	the	DET
taxlaw-2859	570	24	museum	museum	NOUN
taxlaw-2859	570	25	context	context	NOUN
taxlaw-2859	570	26	might	might	AUX
taxlaw-2859	570	27	be	be	AUX
taxlaw-2859	570	28	free	free	ADJ
taxlaw-2859	570	29	event	event	NOUN
taxlaw-2859	570	30	space	space	NOUN
taxlaw-2859	570	31	rental	rental	NOUN
taxlaw-2859	570	32	or	or	CCONJ
taxlaw-2859	570	33	curatorial	curatorial	ADJ
taxlaw-2859	570	34	services	service	NOUN
taxlaw-2859	570	35	)	)	PUNCT
taxlaw-2859	570	36	.	.	PUNCT
taxlaw-2859	571	1	alternatively	alternatively	ADV
taxlaw-2859	571	2	,	,	PUNCT
taxlaw-2859	571	3	private	private	ADJ
taxlaw-2859	571	4	inurement	inurement	ADJ
taxlaw-2859	571	5	may	may	AUX
taxlaw-2859	571	6	also	also	ADV
taxlaw-2859	571	7	occur	occur	VERB
taxlaw-2859	571	8	when	when	SCONJ
taxlaw-2859	571	9	a	a	DET
taxlaw-2859	571	10	charity	charity	NOUN
taxlaw-2859	571	11	overpays	overpay	VERB
taxlaw-2859	571	12	for	for	ADP
taxlaw-2859	571	13	property	property	NOUN
taxlaw-2859	571	14	or	or	CCONJ
taxlaw-2859	571	15	services	service	NOUN
taxlaw-2859	571	16	provided	provide	VERB
taxlaw-2859	571	17	by	by	ADP
taxlaw-2859	571	18	an	an	DET
taxlaw-2859	571	19	insider	insider	NOUN
taxlaw-2859	571	20	(	(	PUNCT
taxlaw-2859	571	21	for	for	ADP
taxlaw-2859	571	22	example	example	NOUN
taxlaw-2859	571	23	,	,	PUNCT
taxlaw-2859	571	24	an	an	DET
taxlaw-2859	571	25	unreasonable	unreasonable	ADJ
taxlaw-2859	571	26	salary	salary	NOUN
taxlaw-2859	571	27	or	or	CCONJ
taxlaw-2859	571	28	other	other	ADJ
taxlaw-2859	571	29	compensation	compensation	NOUN
taxlaw-2859	571	30	in	in	ADP
taxlaw-2859	571	31	excess	excess	NOUN
taxlaw-2859	571	32	of	of	ADP
taxlaw-2859	571	33	market	market	NOUN
taxlaw-2859	571	34	value	value	NOUN
taxlaw-2859	571	35	)	)	PUNCT
taxlaw-2859	571	36	.	.	PUNCT
taxlaw-2859	572	1	even	even	ADV
taxlaw-2859	572	2	de	de	X
taxlaw-2859	572	3	minimis	minimis	PROPN
taxlaw-2859	572	4	private	private	ADJ
taxlaw-2859	572	5	inurement	inurement	ADJ
taxlaw-2859	572	6	violates	violate	VERB
taxlaw-2859	572	7	the	the	DET
taxlaw-2859	572	8	operational	operational	ADJ
taxlaw-2859	572	9	test	test	NOUN
taxlaw-2859	572	10	and	and	CCONJ
taxlaw-2859	572	11	threatens	threaten	VERB
taxlaw-2859	572	12	an	an	DET
taxlaw-2859	572	13	organization	organization	NOUN
taxlaw-2859	572	14	’s	’s	PART
taxlaw-2859	572	15	exempt	exempt	ADJ
taxlaw-2859	572	16	status	status	NOUN
taxlaw-2859	572	17	as	as	ADP
taxlaw-2859	572	18	a	a	DET
taxlaw-2859	572	19	whole	whole	NOUN
taxlaw-2859	572	20	.	.	PUNCT
taxlaw-2859	573	1	however	however	ADV
taxlaw-2859	573	2	,	,	PUNCT
taxlaw-2859	573	3	in	in	ADP
taxlaw-2859	573	4	lieu	lieu	NOUN
taxlaw-2859	573	5	of	of	ADP
taxlaw-2859	573	6	revoking	revoke	VERB
taxlaw-2859	573	7	exemption	exemption	NOUN
taxlaw-2859	573	8	,	,	PUNCT
taxlaw-2859	573	9	the	the	DET
taxlaw-2859	573	10	penalty	penalty	NOUN
taxlaw-2859	573	11	for	for	ADP
taxlaw-2859	573	12	inurement	inurement	ADJ
taxlaw-2859	573	13	transactions	transaction	NOUN
taxlaw-2859	573	14	in	in	ADP
taxlaw-2859	573	15	most	most	ADJ
taxlaw-2859	573	16	cases	case	NOUN
taxlaw-2859	573	17	is	be	AUX
taxlaw-2859	573	18	not	not	PART
taxlaw-2859	573	19	revocation	revocation	NOUN
taxlaw-2859	573	20	of	of	ADP
taxlaw-2859	573	21	exempt	exempt	ADJ
taxlaw-2859	573	22	status	status	NOUN
taxlaw-2859	573	23	,	,	PUNCT
taxlaw-2859	573	24	but	but	CCONJ
taxlaw-2859	573	25	the	the	DET
taxlaw-2859	573	26	imposition	imposition	NOUN
taxlaw-2859	573	27	of	of	ADP
taxlaw-2859	573	28	excise	excise	NOUN
taxlaw-2859	573	29	taxes	taxis	NOUN
taxlaw-2859	573	30	under	under	ADP
taxlaw-2859	573	31	section	section	NOUN
taxlaw-2859	573	32	4958	4958	NUM
taxlaw-2859	573	33	.	.	PUNCT
taxlaw-2859	574	1	the	the	DET
taxlaw-2859	574	2	irs	irs	PROPN
taxlaw-2859	574	3	has	have	AUX
taxlaw-2859	574	4	issued	issue	VERB
taxlaw-2859	574	5	guidance	guidance	NOUN
taxlaw-2859	574	6	to	to	PART
taxlaw-2859	574	7	clarify	clarify	VERB
taxlaw-2859	574	8	the	the	DET
taxlaw-2859	574	9	factors	factor	NOUN
taxlaw-2859	574	10	it	it	PRON
taxlaw-2859	574	11	will	will	AUX
taxlaw-2859	574	12	consider	consider	VERB
taxlaw-2859	574	13	in	in	ADP
taxlaw-2859	574	14	determining	determine	VERB
taxlaw-2859	574	15	whether	whether	SCONJ
taxlaw-2859	574	16	to	to	PART
taxlaw-2859	574	17	revoke	revoke	VERB
taxlaw-2859	574	18	the	the	DET
taxlaw-2859	574	19	exempt	exempt	ADJ
taxlaw-2859	574	20	status	status	NOUN
taxlaw-2859	574	21	of	of	ADP
taxlaw-2859	574	22	a	a	DET
taxlaw-2859	574	23	tax	tax	NOUN
taxlaw-2859	574	24	-	-	PUNCT
taxlaw-2859	574	25	exempt	exempt	ADJ
taxlaw-2859	574	26	organization	organization	NOUN
taxlaw-2859	574	27	that	that	PRON
taxlaw-2859	574	28	engages	engage	VERB
taxlaw-2859	574	29	in	in	ADP
taxlaw-2859	574	30	excess	excess	ADJ
taxlaw-2859	574	31	benefit	benefit	NOUN
taxlaw-2859	574	32	transactions	transaction	NOUN
taxlaw-2859	574	33	such	such	ADJ
taxlaw-2859	574	34	as	as	ADP
taxlaw-2859	574	35	private	private	ADJ
taxlaw-2859	574	36	inurement	inurement	ADJ
taxlaw-2859	574	37	.	.	PUNCT
taxlaw-2859	575	1	144	144	NUM
taxlaw-2859	575	2	in	in	ADP
taxlaw-2859	575	3	providing	provide	VERB
taxlaw-2859	575	4	such	such	ADJ
taxlaw-2859	575	5	guidance	guidance	NOUN
taxlaw-2859	575	6	,	,	PUNCT
taxlaw-2859	575	7	now	now	ADV
taxlaw-2859	575	8	officially	officially	ADV
taxlaw-2859	575	9	reflected	reflect	VERB
taxlaw-2859	575	10	in	in	ADP
taxlaw-2859	575	11	the	the	DET
taxlaw-2859	575	12	treasury	treasury	NOUN
taxlaw-2859	575	13	regulations	regulation	NOUN
taxlaw-2859	575	14	,	,	PUNCT
taxlaw-2859	575	15	the	the	DET
taxlaw-2859	575	16	irs	irs	PROPN
taxlaw-2859	575	17	specifically	specifically	ADV
taxlaw-2859	575	18	addressed	address	VERB
taxlaw-2859	575	19	the	the	DET
taxlaw-2859	575	20	situation	situation	NOUN
taxlaw-2859	575	21	in	in	ADP
taxlaw-2859	575	22	which	which	PRON
taxlaw-2859	575	23	a	a	DET
taxlaw-2859	575	24	museum	museum	NOUN
taxlaw-2859	575	25	and	and	CCONJ
taxlaw-2859	575	26	art	art	NOUN
taxlaw-2859	575	27	dealers	dealer	NOUN
taxlaw-2859	575	28	have	have	VERB
taxlaw-2859	575	29	too	too	ADV
taxlaw-2859	575	30	cozy	cozy	ADJ
taxlaw-2859	575	31	of	of	ADP
taxlaw-2859	575	32	a	a	DET
taxlaw-2859	575	33	relationship	relationship	NOUN
taxlaw-2859	575	34	.	.	PUNCT
taxlaw-2859	576	1	the	the	DET
taxlaw-2859	576	2	first	first	ADJ
taxlaw-2859	576	3	such	such	ADJ
taxlaw-2859	576	4	example	example	NOUN
taxlaw-2859	576	5	provided	provide	VERB
taxlaw-2859	576	6	in	in	ADP
taxlaw-2859	576	7	the	the	DET
taxlaw-2859	576	8	treasury	treasury	PROPN
taxlaw-2859	576	9	regulations	regulation	NOUN
taxlaw-2859	576	10	interpreting	interpret	VERB
taxlaw-2859	576	11	section	section	NOUN
taxlaw-2859	576	12	4958	4958	NUM
taxlaw-2859	576	13	describes	describe	VERB
taxlaw-2859	576	14	an	an	DET
taxlaw-2859	576	15	art	art	NOUN
taxlaw-2859	576	16	museum	museum	NOUN
taxlaw-2859	576	17	created	create	VERB
taxlaw-2859	576	18	for	for	ADP
taxlaw-2859	576	19	the	the	DET
taxlaw-2859	576	20	purpose	purpose	NOUN
taxlaw-2859	576	21	of	of	ADP
taxlaw-2859	576	22	exhibiting	exhibit	VERB
taxlaw-2859	576	23	art	art	NOUN
taxlaw-2859	576	24	to	to	ADP
taxlaw-2859	576	25	the	the	DET
taxlaw-2859	576	26	general	general	ADJ
taxlaw-2859	576	27	public	public	NOUN
taxlaw-2859	576	28	,	,	PUNCT
taxlaw-2859	576	29	and	and	CCONJ
taxlaw-2859	576	30	governed	govern	VERB
taxlaw-2859	576	31	by	by	ADP
taxlaw-2859	576	32	a	a	DET
taxlaw-2859	576	33	board	board	NOUN
taxlaw-2859	576	34	comprised	comprise	VERB
taxlaw-2859	576	35	of	of	ADP
taxlaw-2859	576	36	art	art	NOUN
taxlaw-2859	576	37	dealers.145	dealers.145	PROPN
taxlaw-2859	576	38	the	the	DET
taxlaw-2859	576	39	museum	museum	NOUN
taxlaw-2859	576	40	directly	directly	ADV
taxlaw-2859	576	41	purchases	purchase	VERB
taxlaw-2859	576	42	art	art	NOUN
taxlaw-2859	576	43	solely	solely	ADV
taxlaw-2859	576	44	from	from	ADP
taxlaw-2859	576	45	the	the	DET
taxlaw-2859	576	46	dealers	dealer	NOUN
taxlaw-2859	576	47	at	at	ADP
taxlaw-2859	576	48	prices	price	NOUN
taxlaw-2859	576	49	exceeding	exceed	VERB
taxlaw-2859	576	50	fair	fair	ADJ
taxlaw-2859	576	51	market	market	NOUN
taxlaw-2859	576	52	value	value	NOUN
taxlaw-2859	576	53	,	,	PUNCT
taxlaw-2859	576	54	and	and	CCONJ
taxlaw-2859	576	55	the	the	DET
taxlaw-2859	576	56	museum	museum	NOUN
taxlaw-2859	576	57	exhibits	exhibit	VERB
taxlaw-2859	576	58	and	and	CCONJ
taxlaw-2859	576	59	offers	offer	VERB
taxlaw-2859	576	60	for	for	ADP
taxlaw-2859	576	61	sale	sale	NOUN
taxlaw-2859	576	62	all	all	PRON
taxlaw-2859	576	63	of	of	ADP
taxlaw-2859	576	64	the	the	DET
taxlaw-2859	576	65	art	art	NOUN
taxlaw-2859	576	66	it	it	PRON
taxlaw-2859	576	67	purchases.146	purchases.146	VERB
taxlaw-2859	576	68	the	the	DET
taxlaw-2859	576	69	irs	irs	PROPN
taxlaw-2859	576	70	states	state	VERB
taxlaw-2859	576	71	that	that	SCONJ
taxlaw-2859	576	72	the	the	DET
taxlaw-2859	576	73	purchase	purchase	NOUN
taxlaw-2859	576	74	of	of	ADP
taxlaw-2859	576	75	art	art	NOUN
taxlaw-2859	576	76	from	from	ADP
taxlaw-2859	576	77	the	the	DET
taxlaw-2859	576	78	dealers	dealer	NOUN
taxlaw-2859	576	79	constitutes	constitute	VERB
taxlaw-2859	576	80	private	private	ADJ
taxlaw-2859	576	81	inurement.147	inurement.147	NOUN
taxlaw-2859	576	82	furthermore	furthermore	ADV
taxlaw-2859	576	83	,	,	PUNCT
taxlaw-2859	576	84	the	the	DET
taxlaw-2859	576	85	irs	irs	PROPN
taxlaw-2859	576	86	compares	compare	VERB
taxlaw-2859	576	87	the	the	DET
taxlaw-2859	576	88	museum	museum	NOUN
taxlaw-2859	576	89	’s	’s	PART
taxlaw-2859	576	90	activities	activity	NOUN
taxlaw-2859	576	91	to	to	ADP
taxlaw-2859	576	92	“	"	PUNCT
taxlaw-2859	576	93	dealing	deal	VERB
taxlaw-2859	576	94	in	in	ADP
taxlaw-2859	576	95	such	such	ADJ
taxlaw-2859	576	96	art	art	NOUN
taxlaw-2859	576	97	in	in	ADP
taxlaw-2859	576	98	a	a	DET
taxlaw-2859	576	99	manner	manner	NOUN
taxlaw-2859	576	100	similar	similar	ADJ
taxlaw-2859	576	101	to	to	ADP
taxlaw-2859	576	102	a	a	DET
taxlaw-2859	576	103	commercial	commercial	ADJ
taxlaw-2859	576	104	art	art	NOUN
taxlaw-2859	576	105	gallery”.148	gallery”.148	PROPN
taxlaw-2859	576	106	notably	notably	ADV
taxlaw-2859	576	107	,	,	PUNCT
taxlaw-2859	576	108	the	the	DET
taxlaw-2859	576	109	irs	irs	PROPN
taxlaw-2859	576	110	states	state	VERB
taxlaw-2859	576	111	that	that	SCONJ
taxlaw-2859	576	112	such	such	ADJ
taxlaw-2859	576	113	transactions	transaction	NOUN
taxlaw-2859	576	114	are	be	AUX
taxlaw-2859	576	115	so	so	ADV
taxlaw-2859	576	116	significant	significant	ADJ
taxlaw-2859	576	117	in	in	ADP
taxlaw-2859	576	118	size	size	NOUN
taxlaw-2859	576	119	and	and	CCONJ
taxlaw-2859	576	120	scope	scope	NOUN
taxlaw-2859	576	121	in	in	ADP
taxlaw-2859	576	122	relation	relation	NOUN
taxlaw-2859	576	123	to	to	ADP
taxlaw-2859	576	124	the	the	DET
taxlaw-2859	576	125	museum	museum	NOUN
taxlaw-2859	576	126	’s	’s	PART
taxlaw-2859	576	127	exempt	exempt	ADJ
taxlaw-2859	576	128	purpose	purpose	NOUN
taxlaw-2859	576	129	that	that	SCONJ
taxlaw-2859	576	130	,	,	PUNCT
taxlaw-2859	576	131	unless	unless	SCONJ
taxlaw-2859	576	132	remedied,149	remedied,149	NOUN
taxlaw-2859	576	133	they	they	PRON
taxlaw-2859	576	134	would	would	AUX
taxlaw-2859	576	135	143	143	NUM
taxlaw-2859	576	136	although	although	SCONJ
taxlaw-2859	576	137	arts	art	NOUN
taxlaw-2859	576	138	administrators	administrator	NOUN
taxlaw-2859	576	139	’	'	PUNCT
taxlaw-2859	576	140	salaries	salary	NOUN
taxlaw-2859	576	141	have	have	AUX
taxlaw-2859	576	142	significantly	significantly	ADV
taxlaw-2859	576	143	risen	rise	VERB
taxlaw-2859	576	144	in	in	ADP
taxlaw-2859	576	145	recent	recent	ADJ
taxlaw-2859	576	146	years	year	NOUN
taxlaw-2859	576	147	,	,	PUNCT
taxlaw-2859	576	148	this	this	DET
taxlaw-2859	576	149	article	article	NOUN
taxlaw-2859	576	150	sets	set	VERB
taxlaw-2859	576	151	aside	aside	ADP
taxlaw-2859	576	152	the	the	DET
taxlaw-2859	576	153	private	private	ADJ
taxlaw-2859	576	154	inurement	inurement	ADJ
taxlaw-2859	576	155	issue	issue	NOUN
taxlaw-2859	576	156	of	of	ADP
taxlaw-2859	576	157	unreasonable	unreasonable	ADJ
taxlaw-2859	576	158	compensation	compensation	NOUN
taxlaw-2859	576	159	to	to	ADP
taxlaw-2859	576	160	administrators	administrator	NOUN
taxlaw-2859	576	161	in	in	ADP
taxlaw-2859	576	162	art	art	NOUN
taxlaw-2859	576	163	museums	museum	NOUN
taxlaw-2859	576	164	as	as	ADP
taxlaw-2859	576	165	a	a	DET
taxlaw-2859	576	166	general	general	ADJ
taxlaw-2859	576	167	and	and	CCONJ
taxlaw-2859	576	168	tangential	tangential	ADJ
taxlaw-2859	576	169	issue	issue	NOUN
taxlaw-2859	576	170	,	,	PUNCT
taxlaw-2859	576	171	despite	despite	SCONJ
taxlaw-2859	576	172	whatever	whatever	DET
taxlaw-2859	576	173	contribution	contribution	NOUN
taxlaw-2859	576	174	to	to	ADP
taxlaw-2859	576	175	higher	high	ADJ
taxlaw-2859	576	176	salaries	salary	NOUN
taxlaw-2859	576	177	is	be	AUX
taxlaw-2859	576	178	facilitated	facilitate	VERB
taxlaw-2859	576	179	by	by	ADP
taxlaw-2859	576	180	the	the	DET
taxlaw-2859	576	181	operational	operational	ADJ
taxlaw-2859	576	182	budget	budget	NOUN
taxlaw-2859	576	183	savings	saving	NOUN
taxlaw-2859	576	184	made	make	VERB
taxlaw-2859	576	185	possible	possible	ADJ
taxlaw-2859	576	186	in	in	ADP
taxlaw-2859	576	187	part	part	NOUN
taxlaw-2859	576	188	by	by	ADP
taxlaw-2859	576	189	galleries	gallery	NOUN
taxlaw-2859	576	190	’	'	PUNCT
taxlaw-2859	576	191	donations	donation	NOUN
taxlaw-2859	576	192	.	.	PUNCT
taxlaw-2859	577	1	see	see	VERB
taxlaw-2859	577	2	rm	rm	PROPN
taxlaw-2859	577	3	vaughn	vaughn	PROPN
taxlaw-2859	577	4	,	,	PUNCT
taxlaw-2859	577	5	point	point	NOUN
taxlaw-2859	577	6	of	of	ADP
taxlaw-2859	577	7	view	view	NOUN
taxlaw-2859	577	8	:	:	PUNCT
taxlaw-2859	577	9	who	who	PRON
taxlaw-2859	577	10	makes	make	VERB
taxlaw-2859	577	11	up	up	ADP
taxlaw-2859	577	12	the	the	DET
taxlaw-2859	577	13	1	1	NUM
taxlaw-2859	577	14	%	%	NOUN
taxlaw-2859	577	15	?	?	PUNCT
taxlaw-2859	578	1	in	in	ADP
taxlaw-2859	578	2	the	the	DET
taxlaw-2859	578	3	arts	art	NOUN
taxlaw-2859	578	4	,	,	PUNCT
taxlaw-2859	578	5	it	it	PRON
taxlaw-2859	578	6	’s	’	VERB
taxlaw-2859	578	7	the	the	DET
taxlaw-2859	578	8	bureaucrats	bureaucrat	NOUN
taxlaw-2859	578	9	,	,	PUNCT
taxlaw-2859	578	10	cbc	cbc	PROPN
taxlaw-2859	578	11	(	(	PUNCT
taxlaw-2859	578	12	july	july	PROPN
taxlaw-2859	578	13	8	8	NUM
taxlaw-2859	578	14	,	,	PUNCT
taxlaw-2859	578	15	2016	2016	NUM
taxlaw-2859	578	16	)	)	PUNCT
taxlaw-2859	578	17	,	,	PUNCT
taxlaw-2859	578	18	http://www.cbc.ca/beta/arts/point-of-view-whomakes-up-the-1-in-the-arts-it-s-the-bureaucrats-1.3607715	http://www.cbc.ca/beta/arts/point-of-view-whomakes-up-the-1-in-the-arts-it-s-the-bureaucrats-1.3607715	NOUN
taxlaw-2859	579	1	[	[	X
taxlaw-2859	579	2	perma.cc/2tyg-ters	perma.cc/2tyg-ter	NOUN
taxlaw-2859	579	3	]	]	PUNCT
taxlaw-2859	579	4	.	.	PUNCT
taxlaw-2859	580	1	144	144	NUM
taxlaw-2859	580	2	t.d	t.d	NOUN
taxlaw-2859	580	3	.	.	NOUN
taxlaw-2859	580	4	9390	9390	NUM
taxlaw-2859	580	5	,	,	PUNCT
taxlaw-2859	580	6	2008	2008	NUM
taxlaw-2859	580	7	-	-	SYM
taxlaw-2859	580	8	18	18	NUM
taxlaw-2859	580	9	i.r.b	i.r.b	NOUN
taxlaw-2859	580	10	.	.	PUNCT
taxlaw-2859	580	11	852	852	NUM
taxlaw-2859	580	12	,	,	PUNCT
taxlaw-2859	580	13	855	855	NUM
taxlaw-2859	580	14	(	(	PUNCT
taxlaw-2859	580	15	2008	2008	NUM
taxlaw-2859	580	16	)	)	PUNCT
taxlaw-2859	580	17	,	,	PUNCT
taxlaw-2859	580	18	http://www.irs.gov/pub/irs-irbs/irb08-18.pdf	http://www.irs.gov/pub/irs-irbs/irb08-18.pdf	PROPN
taxlaw-2859	580	19	[	[	X
taxlaw-2859	580	20	perma.cc/z3wu-wvlg	perma.cc/z3wu-wvlg	X
taxlaw-2859	580	21	]	]	PUNCT
taxlaw-2859	580	22	.	.	PUNCT
taxlaw-2859	581	1	145	145	NUM
taxlaw-2859	581	2	treas	trea	NOUN
taxlaw-2859	581	3	.	.	PUNCT
taxlaw-2859	582	1	reg	reg	PROPN
taxlaw-2859	582	2	.	.	PUNCT
taxlaw-2859	583	1	§	§	PROPN
taxlaw-2859	583	2	1	1	NUM
taxlaw-2859	583	3	-	-	SYM
taxlaw-2859	583	4	501(c)(3)-1(f)(2)(iv	501(c)(3)-1(f)(2)(iv	NUM
taxlaw-2859	583	5	)	)	PUNCT
taxlaw-2859	583	6	examples	example	NOUN
taxlaw-2859	583	7	1	1	NUM
taxlaw-2859	583	8	-	-	SYM
taxlaw-2859	583	9	3	3	NUM
taxlaw-2859	583	10	.	.	NOUN
taxlaw-2859	583	11	146	146	NUM
taxlaw-2859	583	12	treas	trea	NOUN
taxlaw-2859	583	13	.	.	PUNCT
taxlaw-2859	584	1	reg	reg	PROPN
taxlaw-2859	584	2	.	.	PUNCT
taxlaw-2859	585	1	§	§	PROPN
taxlaw-2859	585	2	1	1	NUM
taxlaw-2859	585	3	-	-	SYM
taxlaw-2859	585	4	501(c)(3)-1(f)(2)(iv	501(c)(3)-1(f)(2)(iv	NUM
taxlaw-2859	585	5	)	)	PUNCT
taxlaw-2859	585	6	example	example	NOUN
taxlaw-2859	585	7	1(i	1(i	NUM
taxlaw-2859	585	8	)	)	PUNCT
taxlaw-2859	585	9	.	.	PUNCT
taxlaw-2859	586	1	147	147	NUM
taxlaw-2859	586	2	treas	trea	NOUN
taxlaw-2859	586	3	.	.	PUNCT
taxlaw-2859	587	1	reg	reg	PROPN
taxlaw-2859	587	2	.	.	PUNCT
taxlaw-2859	588	1	§	§	PROPN
taxlaw-2859	588	2	1	1	NUM
taxlaw-2859	588	3	-	-	SYM
taxlaw-2859	588	4	501(c)(3)-1(f)(2)(iv	501(c)(3)-1(f)(2)(iv	NUM
taxlaw-2859	588	5	)	)	PUNCT
taxlaw-2859	588	6	example	example	NOUN
taxlaw-2859	588	7	1(ii	1(ii	NUM
taxlaw-2859	588	8	)	)	PUNCT
taxlaw-2859	588	9	.	.	PUNCT
taxlaw-2859	589	1	148	148	NUM
taxlaw-2859	589	2	treas	trea	NOUN
taxlaw-2859	589	3	.	.	PUNCT
taxlaw-2859	590	1	reg	reg	PROPN
taxlaw-2859	590	2	.	.	PUNCT
taxlaw-2859	591	1	§	§	PROPN
taxlaw-2859	591	2	1	1	NUM
taxlaw-2859	591	3	-	-	SYM
taxlaw-2859	591	4	501(c)(3)-1(f)(2)(iv	501(c)(3)-1(f)(2)(iv	NUM
taxlaw-2859	591	5	)	)	PUNCT
taxlaw-2859	591	6	example	example	NOUN
taxlaw-2859	591	7	1(iii	1(iii	NUM
taxlaw-2859	591	8	)	)	PUNCT
taxlaw-2859	591	9	.	.	PUNCT
taxlaw-2859	592	1	149	149	NUM
taxlaw-2859	592	2	the	the	DET
taxlaw-2859	592	3	irs	irs	PROPN
taxlaw-2859	592	4	indicates	indicate	VERB
taxlaw-2859	592	5	elsewhere	elsewhere	ADV
taxlaw-2859	592	6	in	in	ADP
taxlaw-2859	592	7	the	the	DET
taxlaw-2859	592	8	treasury	treasury	NOUN
taxlaw-2859	592	9	regulation	regulation	NOUN
taxlaw-2859	592	10	that	that	PRON
taxlaw-2859	592	11	a	a	DET
taxlaw-2859	592	12	museum	museum	NOUN
taxlaw-2859	592	13	’s	’s	PART
taxlaw-2859	592	14	exempt	exempt	ADJ
taxlaw-2859	592	15	status	status	NOUN
taxlaw-2859	592	16	would	would	AUX
taxlaw-2859	592	17	not	not	PART
taxlaw-2859	592	18	be	be	AUX
taxlaw-2859	592	19	in	in	ADP
taxlaw-2859	592	20	question	question	NOUN
taxlaw-2859	592	21	if	if	SCONJ
taxlaw-2859	592	22	it	it	PRON
taxlaw-2859	592	23	addresses	address	VERB
taxlaw-2859	592	24	the	the	DET
taxlaw-2859	592	25	conflicts	conflict	NOUN
taxlaw-2859	592	26	presented	present	VERB
taxlaw-2859	592	27	by	by	ADP
taxlaw-2859	592	28	museum	museum	NOUN
taxlaw-2859	592	29	-	-	PUNCT
taxlaw-2859	592	30	dealer	dealer	NOUN
taxlaw-2859	592	31	transactions	transaction	NOUN
taxlaw-2859	592	32	.	.	PUNCT
taxlaw-2859	593	1	specifically	specifically	ADV
taxlaw-2859	593	2	,	,	PUNCT
taxlaw-2859	593	3	if	if	SCONJ
taxlaw-2859	593	4	the	the	DET
taxlaw-2859	593	5	museum	museum	NOUN
taxlaw-2859	593	6	replaces	replace	VERB
taxlaw-2859	593	7	its	its	PRON
taxlaw-2859	593	8	board	board	NOUN
taxlaw-2859	593	9	with	with	ADP
taxlaw-2859	593	10	“	"	PUNCT
taxlaw-2859	593	11	members	member	NOUN
taxlaw-2859	593	12	of	of	ADP
taxlaw-2859	593	13	the	the	DET
taxlaw-2859	593	14	community	community	NOUN
taxlaw-2859	593	15	who	who	PRON
taxlaw-2859	593	16	are	be	AUX
taxlaw-2859	593	17	not	not	PART
taxlaw-2859	593	18	in	in	ADP
taxlaw-2859	593	19	the	the	DET
taxlaw-2859	593	20	business	business	NOUN
taxlaw-2859	593	21	of	of	ADP
taxlaw-2859	593	22	buying	buying	NOUN
taxlaw-2859	593	23	or	or	CCONJ
taxlaw-2859	593	24	selling	sell	VERB
taxlaw-2859	593	25	art	art	NOUN
taxlaw-2859	593	26	and	and	CCONJ
taxlaw-2859	593	27	who	who	PRON
taxlaw-2859	593	28	have	have	VERB
taxlaw-2859	593	29	skills	skill	NOUN
taxlaw-2859	593	30	and	and	CCONJ
taxlaw-2859	593	31	experience	experience	NOUN
taxlaw-2859	593	32	running	run	VERB
taxlaw-2859	593	33	charitable	charitable	ADJ
taxlaw-2859	593	34	and	and	CCONJ
taxlaw-2859	593	35	educational	educational	ADJ
taxlaw-2859	593	36	programs	program	NOUN
taxlaw-2859	593	37	and	and	CCONJ
taxlaw-2859	593	38	institutions	institution	NOUN
taxlaw-2859	593	39	”	"	PUNCT
taxlaw-2859	593	40	;	;	PUNCT
taxlaw-2859	593	41	no	no	ADV
taxlaw-2859	593	42	longer	long	ADV
taxlaw-2859	593	43	buys	buy	VERB
taxlaw-2859	593	44	art	art	NOUN
taxlaw-2859	593	45	from	from	ADP
taxlaw-2859	593	46	current	current	ADJ
taxlaw-2859	593	47	or	or	CCONJ
taxlaw-2859	593	48	former	former	ADJ
taxlaw-2859	593	49	board	board	NOUN
taxlaw-2859	593	50	members	member	NOUN
taxlaw-2859	593	51	;	;	PUNCT
taxlaw-2859	593	52	and	and	CCONJ
taxlaw-2859	593	53	adopts	adopt	VERB
taxlaw-2859	593	54	written	write	VERB
taxlaw-2859	593	55	conflict	conflict	NOUN
taxlaw-2859	593	56	of	of	ADP
taxlaw-2859	593	57	interest	interest	NOUN
taxlaw-2859	593	58	and	and	CCONJ
taxlaw-2859	593	59	art	art	NOUN
taxlaw-2859	593	60	92	92	NUM
taxlaw-2859	593	61	columbia	columbia	PROPN
taxlaw-2859	593	62	journal	journal	NOUN
taxlaw-2859	593	63	of	of	ADP
taxlaw-2859	593	64	tax	tax	NOUN
taxlaw-2859	593	65	law	law	NOUN
taxlaw-2859	594	1	[	[	X
taxlaw-2859	594	2	vol.9:67	vol.9:67	ADP
taxlaw-2859	594	3	cause	cause	VERB
taxlaw-2859	594	4	the	the	DET
taxlaw-2859	594	5	museum	museum	NOUN
taxlaw-2859	594	6	to	to	PART
taxlaw-2859	594	7	lose	lose	VERB
taxlaw-2859	594	8	its	its	PRON
taxlaw-2859	594	9	exempt	exempt	ADJ
taxlaw-2859	594	10	status.150	status.150	INTJ
taxlaw-2859	594	11	this	this	PRON
taxlaw-2859	594	12	is	be	AUX
taxlaw-2859	594	13	an	an	DET
taxlaw-2859	594	14	extreme	extreme	ADJ
taxlaw-2859	594	15	example	example	NOUN
taxlaw-2859	594	16	,	,	PUNCT
taxlaw-2859	594	17	and	and	CCONJ
taxlaw-2859	594	18	it	it	PRON
taxlaw-2859	594	19	does	do	AUX
taxlaw-2859	594	20	not	not	PART
taxlaw-2859	594	21	explicitly	explicitly	ADV
taxlaw-2859	594	22	address	address	VERB
taxlaw-2859	594	23	the	the	DET
taxlaw-2859	594	24	situation	situation	NOUN
taxlaw-2859	594	25	in	in	ADP
taxlaw-2859	594	26	which	which	PRON
taxlaw-2859	594	27	a	a	DET
taxlaw-2859	594	28	third	third	ADJ
taxlaw-2859	594	29	-	-	PUNCT
taxlaw-2859	594	30	party	party	NOUN
taxlaw-2859	594	31	gallery	gallery	NOUN
taxlaw-2859	594	32	funds	fund	VERB
taxlaw-2859	594	33	a	a	DET
taxlaw-2859	594	34	museum	museum	NOUN
taxlaw-2859	594	35	show	show	NOUN
taxlaw-2859	594	36	;	;	PUNCT
taxlaw-2859	594	37	nonetheless	nonetheless	ADV
taxlaw-2859	594	38	,	,	PUNCT
taxlaw-2859	594	39	at	at	ADP
taxlaw-2859	594	40	a	a	DET
taxlaw-2859	594	41	more	more	ADV
taxlaw-2859	594	42	general	general	ADJ
taxlaw-2859	594	43	level	level	NOUN
taxlaw-2859	594	44	the	the	DET
taxlaw-2859	594	45	example	example	NOUN
taxlaw-2859	594	46	highlights	highlight	VERB
taxlaw-2859	594	47	the	the	DET
taxlaw-2859	594	48	concern	concern	NOUN
taxlaw-2859	594	49	of	of	ADP
taxlaw-2859	594	50	the	the	DET
taxlaw-2859	594	51	irs	irs	PROPN
taxlaw-2859	594	52	with	with	ADP
taxlaw-2859	594	53	dealers	dealer	NOUN
taxlaw-2859	594	54	who	who	PRON
taxlaw-2859	594	55	financially	financially	ADV
taxlaw-2859	594	56	benefit	benefit	VERB
taxlaw-2859	594	57	from	from	ADP
taxlaw-2859	594	58	,	,	PUNCT
taxlaw-2859	594	59	and	and	CCONJ
taxlaw-2859	594	60	are	be	AUX
taxlaw-2859	594	61	involved	involve	VERB
taxlaw-2859	594	62	in	in	ADP
taxlaw-2859	594	63	the	the	DET
taxlaw-2859	594	64	decision	decision	NOUN
taxlaw-2859	594	65	-	-	PUNCT
taxlaw-2859	594	66	making	making	NOUN
taxlaw-2859	594	67	that	that	PRON
taxlaw-2859	594	68	takes	take	VERB
taxlaw-2859	594	69	place	place	NOUN
taxlaw-2859	594	70	at	at	ADP
taxlaw-2859	594	71	,	,	PUNCT
taxlaw-2859	594	72	an	an	DET
taxlaw-2859	594	73	art	art	NOUN
taxlaw-2859	594	74	museum	museum	NOUN
taxlaw-2859	594	75	.	.	PUNCT
taxlaw-2859	595	1	significantly	significantly	ADV
taxlaw-2859	595	2	,	,	PUNCT
taxlaw-2859	595	3	the	the	DET
taxlaw-2859	595	4	mere	mere	ADJ
taxlaw-2859	595	5	exhibition	exhibition	NOUN
taxlaw-2859	595	6	of	of	ADP
taxlaw-2859	595	7	art	art	NOUN
taxlaw-2859	595	8	–	–	PUNCT
taxlaw-2859	595	9	even	even	ADV
taxlaw-2859	595	10	in	in	ADP
taxlaw-2859	595	11	the	the	DET
taxlaw-2859	595	12	absence	absence	NOUN
taxlaw-2859	595	13	of	of	ADP
taxlaw-2859	595	14	a	a	DET
taxlaw-2859	595	15	sale	sale	NOUN
taxlaw-2859	595	16	–	–	PUNCT
taxlaw-2859	595	17	also	also	ADV
taxlaw-2859	595	18	results	result	VERB
taxlaw-2859	595	19	in	in	ADP
taxlaw-2859	595	20	excess	excess	ADJ
taxlaw-2859	595	21	benefit	benefit	NOUN
taxlaw-2859	595	22	to	to	ADP
taxlaw-2859	595	23	someone	someone	PRON
taxlaw-2859	595	24	who	who	PRON
taxlaw-2859	595	25	has	have	VERB
taxlaw-2859	595	26	a	a	DET
taxlaw-2859	595	27	financial	financial	ADJ
taxlaw-2859	595	28	interest	interest	NOUN
taxlaw-2859	595	29	in	in	ADP
taxlaw-2859	595	30	that	that	DET
taxlaw-2859	595	31	art	art	NOUN
taxlaw-2859	595	32	,	,	PUNCT
taxlaw-2859	595	33	due	due	ADP
taxlaw-2859	595	34	to	to	ADP
taxlaw-2859	595	35	the	the	DET
taxlaw-2859	595	36	“	"	PUNCT
taxlaw-2859	595	37	nature	nature	NOUN
taxlaw-2859	595	38	of	of	ADP
taxlaw-2859	595	39	art	art	NOUN
taxlaw-2859	595	40	”	"	PUNCT
taxlaw-2859	595	41	and	and	CCONJ
taxlaw-2859	595	42	the	the	DET
taxlaw-2859	595	43	impact	impact	NOUN
taxlaw-2859	595	44	display	display	NOUN
taxlaw-2859	595	45	has	have	VERB
taxlaw-2859	595	46	on	on	ADP
taxlaw-2859	595	47	its	its	PRON
taxlaw-2859	595	48	value.151	value.151	NOUN
taxlaw-2859	595	49	the	the	DET
taxlaw-2859	595	50	irs	irs	PROPN
taxlaw-2859	595	51	directly	directly	ADV
taxlaw-2859	595	52	acknowledged	acknowledge	VERB
taxlaw-2859	595	53	this	this	PRON
taxlaw-2859	595	54	in	in	ADP
taxlaw-2859	595	55	its	its	PRON
taxlaw-2859	595	56	1992	1992	NUM
taxlaw-2859	595	57	private	private	ADJ
taxlaw-2859	595	58	letter	letter	NOUN
taxlaw-2859	595	59	ruling	rule	VERB
taxlaw-2859	595	60	9408006	9408006	NUM
taxlaw-2859	595	61	,	,	PUNCT
taxlaw-2859	595	62	stating	state	VERB
taxlaw-2859	595	63	:	:	PUNCT
taxlaw-2859	595	64	there	there	PRON
taxlaw-2859	595	65	is	be	VERB
taxlaw-2859	595	66	no	no	DET
taxlaw-2859	595	67	requirement	requirement	NOUN
taxlaw-2859	595	68	that	that	SCONJ
taxlaw-2859	595	69	an	an	DET
taxlaw-2859	595	70	[	[	X
taxlaw-2859	595	71	art	art	NOUN
taxlaw-2859	595	72	]	]	PUNCT
taxlaw-2859	595	73	exhibition	exhibition	NOUN
taxlaw-2859	595	74	be	be	AUX
taxlaw-2859	595	75	of	of	ADP
taxlaw-2859	595	76	a	a	DET
taxlaw-2859	595	77	commercial	commercial	ADJ
taxlaw-2859	595	78	nature	nature	NOUN
taxlaw-2859	595	79	or	or	CCONJ
taxlaw-2859	595	80	that	that	SCONJ
taxlaw-2859	595	81	a	a	DET
taxlaw-2859	595	82	sale	sale	NOUN
taxlaw-2859	595	83	must	must	AUX
taxlaw-2859	595	84	accompany	accompany	VERB
taxlaw-2859	595	85	an	an	DET
taxlaw-2859	595	86	exhibition	exhibition	NOUN
taxlaw-2859	595	87	for	for	SCONJ
taxlaw-2859	595	88	the	the	DET
taxlaw-2859	595	89	exhibition	exhibition	NOUN
taxlaw-2859	595	90	to	to	PART
taxlaw-2859	595	91	result	result	VERB
taxlaw-2859	595	92	in	in	ADP
taxlaw-2859	595	93	private	private	ADJ
taxlaw-2859	595	94	benefit	benefit	NOUN
taxlaw-2859	595	95	.	.	PUNCT
taxlaw-2859	596	1	the	the	DET
taxlaw-2859	596	2	nature	nature	NOUN
taxlaw-2859	596	3	of	of	ADP
taxlaw-2859	596	4	art	art	NOUN
taxlaw-2859	596	5	is	be	AUX
taxlaw-2859	596	6	such	such	ADJ
taxlaw-2859	596	7	that	that	SCONJ
taxlaw-2859	596	8	every	every	DET
taxlaw-2859	596	9	exhibition	exhibition	NOUN
taxlaw-2859	596	10	increases	increase	VERB
taxlaw-2859	596	11	the	the	DET
taxlaw-2859	596	12	value	value	NOUN
taxlaw-2859	596	13	of	of	ADP
taxlaw-2859	596	14	each	each	DET
taxlaw-2859	596	15	piece	piece	NOUN
taxlaw-2859	596	16	on	on	ADP
taxlaw-2859	596	17	display	display	NOUN
taxlaw-2859	596	18	and	and	CCONJ
taxlaw-2859	596	19	the	the	DET
taxlaw-2859	596	20	value	value	NOUN
taxlaw-2859	596	21	of	of	ADP
taxlaw-2859	596	22	all	all	DET
taxlaw-2859	596	23	other	other	ADJ
taxlaw-2859	596	24	works	work	NOUN
taxlaw-2859	596	25	of	of	ADP
taxlaw-2859	596	26	that	that	DET
taxlaw-2859	596	27	artist	artist	NOUN
taxlaw-2859	596	28	,	,	PUNCT
taxlaw-2859	596	29	including	include	VERB
taxlaw-2859	596	30	those	those	DET
taxlaw-2859	596	31	pieces	piece	NOUN
taxlaw-2859	596	32	presently	presently	ADV
taxlaw-2859	596	33	in	in	ADP
taxlaw-2859	596	34	existence	existence	NOUN
taxlaw-2859	596	35	and	and	CCONJ
taxlaw-2859	596	36	those	those	PRON
taxlaw-2859	596	37	that	that	PRON
taxlaw-2859	596	38	the	the	DET
taxlaw-2859	596	39	artist	artist	NOUN
taxlaw-2859	596	40	will	will	AUX
taxlaw-2859	596	41	create	create	VERB
taxlaw-2859	596	42	in	in	ADP
taxlaw-2859	596	43	the	the	DET
taxlaw-2859	596	44	future.152	future.152	PROPN
taxlaw-2859	596	45	the	the	DET
taxlaw-2859	596	46	irs	irs	PROPN
taxlaw-2859	596	47	made	make	VERB
taxlaw-2859	596	48	this	this	DET
taxlaw-2859	596	49	sweeping	sweeping	ADJ
taxlaw-2859	596	50	pronouncement	pronouncement	NOUN
taxlaw-2859	596	51	in	in	ADP
taxlaw-2859	596	52	the	the	DET
taxlaw-2859	596	53	course	course	NOUN
taxlaw-2859	596	54	of	of	ADP
taxlaw-2859	596	55	examining	examine	VERB
taxlaw-2859	596	56	the	the	DET
taxlaw-2859	596	57	exempt	exempt	ADJ
taxlaw-2859	596	58	status	status	NOUN
taxlaw-2859	596	59	of	of	ADP
taxlaw-2859	596	60	a	a	DET
taxlaw-2859	596	61	501(c)(3	501(c)(3	NUM
taxlaw-2859	596	62	)	)	PUNCT
taxlaw-2859	596	63	organization	organization	NOUN
taxlaw-2859	596	64	formed	form	VERB
taxlaw-2859	596	65	to	to	PART
taxlaw-2859	596	66	further	further	VERB
taxlaw-2859	596	67	the	the	DET
taxlaw-2859	596	68	promotion	promotion	NOUN
taxlaw-2859	596	69	of	of	ADP
taxlaw-2859	596	70	textile	textile	NOUN
taxlaw-2859	596	71	art	art	NOUN
taxlaw-2859	596	72	.	.	PUNCT
taxlaw-2859	597	1	the	the	DET
taxlaw-2859	597	2	board	board	NOUN
taxlaw-2859	597	3	governing	govern	VERB
taxlaw-2859	597	4	the	the	DET
taxlaw-2859	597	5	organization	organization	NOUN
taxlaw-2859	597	6	consisted	consist	VERB
taxlaw-2859	597	7	of	of	ADP
taxlaw-2859	597	8	the	the	DET
taxlaw-2859	597	9	organization	organization	NOUN
taxlaw-2859	597	10	’s	’s	PART
taxlaw-2859	597	11	former	former	ADJ
taxlaw-2859	597	12	attorney	attorney	NOUN
taxlaw-2859	597	13	,	,	PUNCT
taxlaw-2859	597	14	as	as	ADV
taxlaw-2859	597	15	well	well	ADV
taxlaw-2859	597	16	as	as	ADP
taxlaw-2859	597	17	a	a	DET
taxlaw-2859	597	18	well	well	ADV
taxlaw-2859	597	19	-	-	PUNCT
taxlaw-2859	597	20	known	know	VERB
taxlaw-2859	597	21	textile	textile	NOUN
taxlaw-2859	597	22	artist	artist	NOUN
taxlaw-2859	597	23	,	,	PUNCT
taxlaw-2859	597	24	her	her	PRON
taxlaw-2859	597	25	husband	husband	NOUN
taxlaw-2859	597	26	and	and	CCONJ
taxlaw-2859	597	27	her	her	PRON
taxlaw-2859	597	28	brother	brother	NOUN
taxlaw-2859	597	29	-	-	PUNCT
taxlaw-2859	597	30	in	in	ADP
taxlaw-2859	597	31	-	-	PUNCT
taxlaw-2859	597	32	law	law	NOUN
taxlaw-2859	597	33	;	;	PUNCT
taxlaw-2859	597	34	in	in	ADP
taxlaw-2859	597	35	addition	addition	NOUN
taxlaw-2859	597	36	,	,	PUNCT
taxlaw-2859	597	37	the	the	DET
taxlaw-2859	597	38	artist	artist	NOUN
taxlaw-2859	597	39	and	and	CCONJ
taxlaw-2859	597	40	her	her	PRON
taxlaw-2859	597	41	husband	husband	NOUN
taxlaw-2859	597	42	were	be	AUX
taxlaw-2859	597	43	the	the	DET
taxlaw-2859	597	44	sole	sole	ADJ
taxlaw-2859	597	45	contributors	contributor	NOUN
taxlaw-2859	597	46	to	to	ADP
taxlaw-2859	597	47	the	the	DET
taxlaw-2859	597	48	organization	organization	NOUN
taxlaw-2859	597	49	.	.	PUNCT
taxlaw-2859	598	1	although	although	SCONJ
taxlaw-2859	598	2	the	the	DET
taxlaw-2859	598	3	organization	organization	NOUN
taxlaw-2859	598	4	stated	state	VERB
taxlaw-2859	598	5	in	in	ADP
taxlaw-2859	598	6	its	its	PRON
taxlaw-2859	598	7	application	application	NOUN
taxlaw-2859	598	8	for	for	ADP
taxlaw-2859	598	9	exemption	exemption	NOUN
taxlaw-2859	598	10	that	that	PRON
taxlaw-2859	598	11	it	it	PRON
taxlaw-2859	598	12	planned	plan	VERB
taxlaw-2859	598	13	to	to	PART
taxlaw-2859	598	14	develop	develop	VERB
taxlaw-2859	598	15	textile	textile	NOUN
taxlaw-2859	598	16	artists	artist	NOUN
taxlaw-2859	598	17	,	,	PUNCT
taxlaw-2859	598	18	sponsor	sponsor	VERB
taxlaw-2859	598	19	educational	educational	ADJ
taxlaw-2859	598	20	public	public	ADJ
taxlaw-2859	598	21	art	art	NOUN
taxlaw-2859	598	22	events	event	NOUN
taxlaw-2859	598	23	,	,	PUNCT
taxlaw-2859	598	24	publish	publish	VERB
taxlaw-2859	598	25	materials	material	NOUN
taxlaw-2859	598	26	for	for	ADP
taxlaw-2859	598	27	cultural	cultural	ADJ
taxlaw-2859	598	28	and	and	CCONJ
taxlaw-2859	598	29	educational	educational	ADJ
taxlaw-2859	598	30	activities	activity	NOUN
taxlaw-2859	598	31	and	and	CCONJ
taxlaw-2859	598	32	display	display	VERB
taxlaw-2859	598	33	textile	textile	NOUN
taxlaw-2859	598	34	art	art	NOUN
taxlaw-2859	598	35	of	of	ADP
taxlaw-2859	598	36	the	the	DET
taxlaw-2859	598	37	highest	high	ADJ
taxlaw-2859	598	38	quality	quality	NOUN
taxlaw-2859	598	39	,	,	PUNCT
taxlaw-2859	598	40	the	the	DET
taxlaw-2859	598	41	organization	organization	NOUN
taxlaw-2859	598	42	’s	’s	PART
taxlaw-2859	598	43	actual	actual	ADJ
taxlaw-2859	598	44	activities	activity	NOUN
taxlaw-2859	598	45	told	tell	VERB
taxlaw-2859	598	46	a	a	DET
taxlaw-2859	598	47	different	different	ADJ
taxlaw-2859	598	48	story	story	NOUN
taxlaw-2859	598	49	.	.	PUNCT
taxlaw-2859	599	1	in	in	ADP
taxlaw-2859	599	2	fact	fact	NOUN
taxlaw-2859	599	3	,	,	PUNCT
taxlaw-2859	599	4	the	the	DET
taxlaw-2859	599	5	irs	irs	PROPN
taxlaw-2859	599	6	found	find	VERB
taxlaw-2859	599	7	that	that	SCONJ
taxlaw-2859	599	8	the	the	DET
taxlaw-2859	599	9	organization	organization	NOUN
taxlaw-2859	599	10	in	in	ADP
taxlaw-2859	599	11	private	private	ADJ
taxlaw-2859	599	12	letter	letter	NOUN
taxlaw-2859	599	13	ruling	rule	VERB
taxlaw-2859	599	14	9408006	9408006	NUM
taxlaw-2859	599	15	almost	almost	ADV
taxlaw-2859	599	16	exclusively	exclusively	ADV
taxlaw-2859	599	17	exhibited	exhibit	VERB
taxlaw-2859	599	18	the	the	DET
taxlaw-2859	599	19	work	work	NOUN
taxlaw-2859	599	20	of	of	ADP
taxlaw-2859	599	21	a	a	DET
taxlaw-2859	599	22	single	single	ADJ
taxlaw-2859	599	23	artist	artist	NOUN
taxlaw-2859	599	24	:	:	PUNCT
taxlaw-2859	599	25	namely	namely	ADV
taxlaw-2859	599	26	,	,	PUNCT
taxlaw-2859	599	27	the	the	DET
taxlaw-2859	599	28	well	well	ADV
taxlaw-2859	599	29	-	-	PUNCT
taxlaw-2859	599	30	known	know	VERB
taxlaw-2859	599	31	textile	textile	NOUN
taxlaw-2859	599	32	artist	artist	NOUN
taxlaw-2859	599	33	who	who	PRON
taxlaw-2859	599	34	was	be	AUX
taxlaw-2859	599	35	a	a	DET
taxlaw-2859	599	36	board	board	NOUN
taxlaw-2859	599	37	member	member	NOUN
taxlaw-2859	599	38	and	and	CCONJ
taxlaw-2859	599	39	one	one	NUM
taxlaw-2859	599	40	of	of	ADP
taxlaw-2859	599	41	the	the	DET
taxlaw-2859	599	42	organization	organization	NOUN
taxlaw-2859	599	43	’s	’s	PART
taxlaw-2859	599	44	contributors	contributor	NOUN
taxlaw-2859	599	45	.	.	PUNCT
taxlaw-2859	600	1	the	the	DET
taxlaw-2859	600	2	case	case	NOUN
taxlaw-2859	600	3	again	again	ADV
taxlaw-2859	600	4	demonstrates	demonstrate	VERB
taxlaw-2859	600	5	the	the	DET
taxlaw-2859	600	6	influence	influence	NOUN
taxlaw-2859	600	7	that	that	PRON
taxlaw-2859	600	8	an	an	DET
taxlaw-2859	600	9	interested	interested	ADJ
taxlaw-2859	600	10	art	art	NOUN
taxlaw-2859	600	11	industry	industry	NOUN
taxlaw-2859	600	12	actor	actor	NOUN
taxlaw-2859	600	13	–	–	PUNCT
taxlaw-2859	600	14	this	this	DET
taxlaw-2859	600	15	time	time	NOUN
taxlaw-2859	600	16	the	the	DET
taxlaw-2859	600	17	artist	artist	NOUN
taxlaw-2859	600	18	herself	herself	PRON
taxlaw-2859	600	19	,	,	PUNCT
taxlaw-2859	600	20	unaided	unaided	ADJ
taxlaw-2859	600	21	by	by	ADP
taxlaw-2859	600	22	an	an	DET
taxlaw-2859	600	23	intermediary	intermediary	ADJ
taxlaw-2859	600	24	gallery	gallery	NOUN
taxlaw-2859	600	25	–	–	PUNCT
taxlaw-2859	600	26	can	can	AUX
taxlaw-2859	600	27	wield	wield	VERB
taxlaw-2859	600	28	over	over	ADP
taxlaw-2859	600	29	a	a	DET
taxlaw-2859	600	30	nonprofit	nonprofit	ADJ
taxlaw-2859	600	31	art	art	NOUN
taxlaw-2859	600	32	organization	organization	NOUN
taxlaw-2859	600	33	’s	’s	PART
taxlaw-2859	600	34	dealings	dealing	NOUN
taxlaw-2859	600	35	.	.	PUNCT
taxlaw-2859	601	1	the	the	DET
taxlaw-2859	601	2	organization	organization	NOUN
taxlaw-2859	601	3	had	have	VERB
taxlaw-2859	601	4	formal	formal	ADJ
taxlaw-2859	601	5	selection	selection	NOUN
taxlaw-2859	601	6	criteria	criterion	NOUN
taxlaw-2859	601	7	in	in	ADP
taxlaw-2859	601	8	place	place	NOUN
taxlaw-2859	601	9	,	,	PUNCT
taxlaw-2859	601	10	as	as	ADV
taxlaw-2859	601	11	well	well	ADV
taxlaw-2859	601	12	as	as	ADP
taxlaw-2859	601	13	a	a	DET
taxlaw-2859	601	14	sizable	sizable	ADJ
taxlaw-2859	601	15	collection	collection	NOUN
taxlaw-2859	601	16	,	,	PUNCT
taxlaw-2859	601	17	that	that	PRON
taxlaw-2859	601	18	presented	present	VERB
taxlaw-2859	601	19	it	it	PRON
taxlaw-2859	601	20	with	with	ADP
taxlaw-2859	601	21	options	option	NOUN
taxlaw-2859	601	22	in	in	ADP
taxlaw-2859	601	23	choosing	choose	VERB
taxlaw-2859	601	24	among	among	ADP
taxlaw-2859	601	25	the	the	DET
taxlaw-2859	601	26	art	art	NOUN
taxlaw-2859	601	27	it	it	PRON
taxlaw-2859	601	28	wanted	want	VERB
taxlaw-2859	601	29	to	to	PART
taxlaw-2859	601	30	promote	promote	VERB
taxlaw-2859	601	31	.	.	PUNCT
taxlaw-2859	602	1	nonetheless	nonetheless	ADV
taxlaw-2859	602	2	,	,	PUNCT
taxlaw-2859	602	3	in	in	ADP
taxlaw-2859	602	4	most	most	ADJ
taxlaw-2859	602	5	instances	instance	NOUN
taxlaw-2859	602	6	,	,	PUNCT
taxlaw-2859	602	7	the	the	DET
taxlaw-2859	602	8	organization	organization	NOUN
taxlaw-2859	602	9	showed	show	VERB
taxlaw-2859	602	10	only	only	ADV
taxlaw-2859	602	11	the	the	DET
taxlaw-2859	602	12	contributor	contributor	NOUN
taxlaw-2859	602	13	-	-	PUNCT
taxlaw-2859	602	14	artist	artist	NOUN
taxlaw-2859	602	15	’s	’s	PART
taxlaw-2859	602	16	art.153	art.153	VERB
taxlaw-2859	602	17	even	even	ADV
taxlaw-2859	602	18	when	when	SCONJ
taxlaw-2859	602	19	the	the	DET
taxlaw-2859	602	20	organization	organization	NOUN
taxlaw-2859	602	21	combined	combine	VERB
taxlaw-2859	602	22	financial	financial	ADJ
taxlaw-2859	602	23	resources	resource	NOUN
taxlaw-2859	602	24	valuation	valuation	NOUN
taxlaw-2859	602	25	policies	policy	NOUN
taxlaw-2859	602	26	,	,	PUNCT
taxlaw-2859	602	27	the	the	DET
taxlaw-2859	602	28	museum	museum	NOUN
taxlaw-2859	602	29	would	would	AUX
taxlaw-2859	602	30	retain	retain	VERB
taxlaw-2859	602	31	its	its	PRON
taxlaw-2859	602	32	exempt	exempt	ADJ
taxlaw-2859	602	33	status	status	NOUN
taxlaw-2859	602	34	.	.	PUNCT
taxlaw-2859	603	1	treas	treas	PROPN
taxlaw-2859	603	2	.	.	PUNCT
taxlaw-2859	604	1	reg	reg	PROPN
taxlaw-2859	604	2	.	.	PUNCT
taxlaw-2859	605	1	§	§	PROPN
taxlaw-2859	605	2	1	1	NUM
taxlaw-2859	605	3	-	-	SYM
taxlaw-2859	605	4	501(c)(3)–1(f)(2)(iv	501(c)(3)–1(f)(2)(iv	NUM
taxlaw-2859	605	5	)	)	PUNCT
taxlaw-2859	605	6	example	example	NOUN
taxlaw-2859	605	7	2	2	NUM
taxlaw-2859	605	8	(	(	PUNCT
taxlaw-2859	605	9	2008	2008	NUM
taxlaw-2859	605	10	)	)	PUNCT
taxlaw-2859	605	11	.	.	PUNCT
taxlaw-2859	606	1	150	150	NUM
taxlaw-2859	606	2	treas	trea	NOUN
taxlaw-2859	606	3	.	.	PUNCT
taxlaw-2859	607	1	reg	reg	PROPN
taxlaw-2859	607	2	.	.	PUNCT
taxlaw-2859	608	1	§	§	PROPN
taxlaw-2859	608	2	1	1	NUM
taxlaw-2859	608	3	-	-	SYM
taxlaw-2859	608	4	501(c)(3	501(c)(3	NUM
taxlaw-2859	608	5	)	)	PUNCT
taxlaw-2859	608	6	–	–	PUNCT
taxlaw-2859	608	7	1(f)(2)(iv	1(f)(2)(iv	NUM
taxlaw-2859	608	8	)	)	PUNCT
taxlaw-2859	608	9	example	example	NOUN
taxlaw-2859	608	10	1(iii	1(iii	NUM
taxlaw-2859	608	11	)	)	PUNCT
taxlaw-2859	608	12	(	(	PUNCT
taxlaw-2859	608	13	“	"	PUNCT
taxlaw-2859	608	14	the	the	DET
taxlaw-2859	608	15	size	size	NOUN
taxlaw-2859	608	16	and	and	CCONJ
taxlaw-2859	608	17	scope	scope	NOUN
taxlaw-2859	608	18	of	of	ADP
taxlaw-2859	608	19	the	the	DET
taxlaw-2859	608	20	excess	excess	ADJ
taxlaw-2859	608	21	benefit	benefit	NOUN
taxlaw-2859	608	22	transactions	transaction	NOUN
taxlaw-2859	608	23	collectively	collectively	ADV
taxlaw-2859	608	24	are	be	AUX
taxlaw-2859	608	25	significant	significant	ADJ
taxlaw-2859	608	26	in	in	ADP
taxlaw-2859	608	27	relation	relation	NOUN
taxlaw-2859	608	28	to	to	ADP
taxlaw-2859	608	29	the	the	DET
taxlaw-2859	608	30	size	size	NOUN
taxlaw-2859	608	31	and	and	CCONJ
taxlaw-2859	608	32	scope	scope	NOUN
taxlaw-2859	608	33	of	of	ADP
taxlaw-2859	608	34	any	any	PRON
taxlaw-2859	608	35	of	of	ADP
taxlaw-2859	608	36	o	o	NOUN
taxlaw-2859	608	37	’s	’s	PART
taxlaw-2859	608	38	ongoing	ongoing	ADJ
taxlaw-2859	608	39	activities	activity	NOUN
taxlaw-2859	608	40	that	that	PRON
taxlaw-2859	608	41	further	far	ADV
taxlaw-2859	608	42	exempt	exempt	ADJ
taxlaw-2859	608	43	purposes	purpose	NOUN
taxlaw-2859	608	44	.	.	PUNCT
taxlaw-2859	608	45	.	.	PUNCT
taxlaw-2859	608	46	.	.	PUNCT
taxlaw-2859	609	1	[	[	X
taxlaw-2859	609	2	the	the	DET
taxlaw-2859	609	3	museum	museum	NOUN
taxlaw-2859	609	4	]	]	PUNCT
taxlaw-2859	609	5	has	have	AUX
taxlaw-2859	609	6	not	not	PART
taxlaw-2859	609	7	implemented	implement	VERB
taxlaw-2859	609	8	safeguards	safeguard	NOUN
taxlaw-2859	609	9	…	…	PUNCT
taxlaw-2859	609	10	to	to	PART
taxlaw-2859	609	11	prevent	prevent	VERB
taxlaw-2859	609	12	such	such	ADJ
taxlaw-2859	609	13	transactions	transaction	NOUN
taxlaw-2859	609	14	in	in	ADP
taxlaw-2859	609	15	the	the	DET
taxlaw-2859	609	16	future	future	NOUN
taxlaw-2859	609	17	.	.	PUNCT
taxlaw-2859	610	1	the	the	DET
taxlaw-2859	610	2	excess	excess	ADJ
taxlaw-2859	610	3	benefit	benefit	NOUN
taxlaw-2859	610	4	transactions	transaction	NOUN
taxlaw-2859	610	5	have	have	AUX
taxlaw-2859	610	6	not	not	PART
taxlaw-2859	610	7	been	be	AUX
taxlaw-2859	610	8	corrected	correct	VERB
taxlaw-2859	610	9	,	,	PUNCT
taxlaw-2859	610	10	nor	nor	CCONJ
taxlaw-2859	610	11	has	have	VERB
taxlaw-2859	610	12	[	[	PUNCT
taxlaw-2859	610	13	the	the	DET
taxlaw-2859	610	14	museum	museum	NOUN
taxlaw-2859	610	15	]	]	PUNCT
taxlaw-2859	610	16	made	make	VERB
taxlaw-2859	610	17	good	good	ADJ
taxlaw-2859	610	18	faith	faith	NOUN
taxlaw-2859	610	19	efforts	effort	NOUN
taxlaw-2859	610	20	to	to	PART
taxlaw-2859	610	21	seek	seek	VERB
taxlaw-2859	610	22	correction	correction	NOUN
taxlaw-2859	610	23	from	from	ADP
taxlaw-2859	610	24	the	the	DET
taxlaw-2859	610	25	disqualified	disqualify	VERB
taxlaw-2859	610	26	persons	person	NOUN
taxlaw-2859	610	27	who	who	PRON
taxlaw-2859	610	28	benefited	benefit	VERB
taxlaw-2859	610	29	from	from	ADP
taxlaw-2859	610	30	the	the	DET
taxlaw-2859	610	31	excess	excess	ADJ
taxlaw-2859	610	32	benefit	benefit	NOUN
taxlaw-2859	610	33	transactions	transaction	NOUN
taxlaw-2859	610	34	(	(	PUNCT
taxlaw-2859	610	35	the	the	DET
taxlaw-2859	610	36	trustees	trustee	NOUN
taxlaw-2859	610	37	)	)	PUNCT
taxlaw-2859	610	38	.	.	PUNCT
taxlaw-2859	611	1	the	the	DET
taxlaw-2859	611	2	trustees	trustee	NOUN
taxlaw-2859	611	3	continue	continue	VERB
taxlaw-2859	611	4	to	to	PART
taxlaw-2859	611	5	control	control	VERB
taxlaw-2859	611	6	[	[	PRON
taxlaw-2859	611	7	the	the	DET
taxlaw-2859	611	8	museum	museum	NOUN
taxlaw-2859	611	9	]	]	PUNCT
taxlaw-2859	611	10	’s	’s	PART
taxlaw-2859	611	11	board	board	NOUN
taxlaw-2859	611	12	.	.	PUNCT
taxlaw-2859	612	1	based	base	VERB
taxlaw-2859	612	2	on	on	ADP
taxlaw-2859	612	3	the	the	DET
taxlaw-2859	612	4	application	application	NOUN
taxlaw-2859	612	5	of	of	ADP
taxlaw-2859	612	6	the	the	DET
taxlaw-2859	612	7	factors	factor	NOUN
taxlaw-2859	612	8	to	to	ADP
taxlaw-2859	612	9	these	these	DET
taxlaw-2859	612	10	facts	fact	NOUN
taxlaw-2859	612	11	,	,	PUNCT
taxlaw-2859	612	12	[	[	X
taxlaw-2859	612	13	the	the	DET
taxlaw-2859	612	14	museum	museum	NOUN
taxlaw-2859	612	15	]	]	PUNCT
taxlaw-2859	612	16	is	be	AUX
taxlaw-2859	612	17	no	no	ADV
taxlaw-2859	612	18	longer	long	ADV
taxlaw-2859	612	19	described	describe	VERB
taxlaw-2859	612	20	in	in	ADP
taxlaw-2859	612	21	section	section	NOUN
taxlaw-2859	612	22	501(c)(3	501(c)(3	NUM
taxlaw-2859	612	23	)	)	PUNCT
taxlaw-2859	612	24	…	…	PUNCT
taxlaw-2859	612	25	”	"	PUNCT
taxlaw-2859	612	26	)	)	PUNCT
taxlaw-2859	612	27	.	.	PUNCT
taxlaw-2859	613	1	151	151	NUM
taxlaw-2859	613	2	p.l.r	p.l.r	NOUN
taxlaw-2859	613	3	94–08–006	94–08–006	NUM
taxlaw-2859	613	4	(	(	PUNCT
taxlaw-2859	613	5	dec	dec	PROPN
taxlaw-2859	613	6	.	.	PROPN
taxlaw-2859	613	7	4	4	NUM
taxlaw-2859	613	8	,	,	PUNCT
taxlaw-2859	613	9	1992	1992	NUM
taxlaw-2859	613	10	)	)	PUNCT
taxlaw-2859	613	11	(	(	PUNCT
taxlaw-2859	613	12	“	"	PUNCT
taxlaw-2859	613	13	the	the	DET
taxlaw-2859	613	14	nature	nature	NOUN
taxlaw-2859	613	15	of	of	ADP
taxlaw-2859	613	16	art	art	NOUN
taxlaw-2859	613	17	is	be	AUX
taxlaw-2859	613	18	such	such	ADJ
taxlaw-2859	613	19	that	that	SCONJ
taxlaw-2859	613	20	every	every	DET
taxlaw-2859	613	21	exhibition	exhibition	NOUN
taxlaw-2859	613	22	increases	increase	VERB
taxlaw-2859	613	23	the	the	DET
taxlaw-2859	613	24	value	value	NOUN
taxlaw-2859	613	25	of	of	ADP
taxlaw-2859	613	26	each	each	DET
taxlaw-2859	613	27	piece	piece	NOUN
taxlaw-2859	613	28	on	on	ADP
taxlaw-2859	613	29	display	display	NOUN
taxlaw-2859	613	30	and	and	CCONJ
taxlaw-2859	613	31	the	the	DET
taxlaw-2859	613	32	value	value	NOUN
taxlaw-2859	613	33	of	of	ADP
taxlaw-2859	613	34	all	all	DET
taxlaw-2859	613	35	other	other	ADJ
taxlaw-2859	613	36	works	work	NOUN
taxlaw-2859	613	37	of	of	ADP
taxlaw-2859	613	38	that	that	DET
taxlaw-2859	613	39	artist	artist	NOUN
taxlaw-2859	613	40	,	,	PUNCT
taxlaw-2859	613	41	including	include	VERB
taxlaw-2859	613	42	those	those	DET
taxlaw-2859	613	43	pieces	piece	NOUN
taxlaw-2859	613	44	presently	presently	ADV
taxlaw-2859	613	45	in	in	ADP
taxlaw-2859	613	46	existence	existence	NOUN
taxlaw-2859	613	47	and	and	CCONJ
taxlaw-2859	613	48	those	those	PRON
taxlaw-2859	613	49	that	that	PRON
taxlaw-2859	613	50	the	the	DET
taxlaw-2859	613	51	artist	artist	NOUN
taxlaw-2859	613	52	will	will	AUX
taxlaw-2859	613	53	create	create	VERB
taxlaw-2859	613	54	in	in	ADP
taxlaw-2859	613	55	the	the	DET
taxlaw-2859	613	56	future	future	NOUN
taxlaw-2859	613	57	.	.	PUNCT
taxlaw-2859	613	58	”	"	PUNCT
taxlaw-2859	613	59	)	)	PUNCT
taxlaw-2859	613	60	.	.	PUNCT
taxlaw-2859	614	1	152	152	NUM
taxlaw-2859	615	1	i	i	PRON
taxlaw-2859	615	2	d.	d.	PROPN
taxlaw-2859	615	3	153	153	NUM
taxlaw-2859	616	1	i	i	PROPN
taxlaw-2859	616	2	d.	d.	PROPN
taxlaw-2859	616	3	the	the	DET
taxlaw-2859	616	4	organization	organization	NOUN
taxlaw-2859	616	5	sent	send	VERB
taxlaw-2859	616	6	only	only	ADV
taxlaw-2859	616	7	the	the	DET
taxlaw-2859	616	8	contributor	contributor	NOUN
taxlaw-2859	616	9	-	-	PUNCT
taxlaw-2859	616	10	artist	artist	NOUN
taxlaw-2859	616	11	’s	’s	PART
taxlaw-2859	616	12	work	work	NOUN
taxlaw-2859	616	13	to	to	ADP
taxlaw-2859	616	14	several	several	ADJ
taxlaw-2859	616	15	exhibitions	exhibition	NOUN
taxlaw-2859	616	16	in	in	ADP
taxlaw-2859	616	17	which	which	PRON
taxlaw-2859	616	18	it	it	PRON
taxlaw-2859	616	19	participated	participate	VERB
taxlaw-2859	616	20	.	.	PUNCT
taxlaw-2859	617	1	it	it	PRON
taxlaw-2859	617	2	also	also	ADV
taxlaw-2859	617	3	staged	stage	VERB
taxlaw-2859	617	4	a	a	DET
taxlaw-2859	617	5	solo	solo	NOUN
taxlaw-2859	617	6	exhibition	exhibition	NOUN
taxlaw-2859	617	7	of	of	ADP
taxlaw-2859	617	8	only	only	ADV
taxlaw-2859	617	9	the	the	DET
taxlaw-2859	617	10	contributor	contributor	NOUN
taxlaw-2859	617	11	-	-	PUNCT
taxlaw-2859	617	12	artist	artist	NOUN
taxlaw-2859	617	13	’s	’s	PART
taxlaw-2859	617	14	art	art	NOUN
taxlaw-2859	617	15	that	that	PRON
taxlaw-2859	617	16	displayed	display	VERB
taxlaw-2859	617	17	pieces	piece	NOUN
taxlaw-2859	617	18	from	from	ADP
taxlaw-2859	617	19	her	her	PRON
taxlaw-2859	617	20	2017	2017	NUM
taxlaw-2859	617	21	]	]	PUNCT
taxlaw-2859	617	22	gallery	gallery	NOUN
taxlaw-2859	617	23	-	-	PUNCT
taxlaw-2859	617	24	supported	support	VERB
taxlaw-2859	617	25	art	art	NOUN
taxlaw-2859	617	26	exhibitions	exhibition	NOUN
taxlaw-2859	617	27	93	93	NUM
taxlaw-2859	617	28	to	to	PART
taxlaw-2859	617	29	fund	fund	VERB
taxlaw-2859	617	30	a	a	DET
taxlaw-2859	617	31	group	group	NOUN
taxlaw-2859	617	32	show	show	NOUN
taxlaw-2859	617	33	of	of	ADP
taxlaw-2859	617	34	multiple	multiple	ADJ
taxlaw-2859	617	35	artists	artist	NOUN
taxlaw-2859	617	36	,	,	PUNCT
taxlaw-2859	617	37	it	it	PRON
taxlaw-2859	617	38	showed	show	VERB
taxlaw-2859	617	39	only	only	ADV
taxlaw-2859	617	40	the	the	DET
taxlaw-2859	617	41	contributor	contributor	NOUN
taxlaw-2859	617	42	-	-	PUNCT
taxlaw-2859	617	43	artist	artist	NOUN
taxlaw-2859	617	44	’s	’s	PART
taxlaw-2859	617	45	work	work	NOUN
taxlaw-2859	617	46	among	among	ADP
taxlaw-2859	617	47	the	the	DET
taxlaw-2859	617	48	others	other	NOUN
taxlaw-2859	617	49	from	from	ADP
taxlaw-2859	617	50	its	its	PRON
taxlaw-2859	617	51	collection	collection	NOUN
taxlaw-2859	617	52	.	.	PUNCT
taxlaw-2859	618	1	the	the	DET
taxlaw-2859	618	2	organization	organization	NOUN
taxlaw-2859	618	3	also	also	ADV
taxlaw-2859	618	4	solicited	solicit	VERB
taxlaw-2859	618	5	european	european	ADJ
taxlaw-2859	618	6	museums	museum	NOUN
taxlaw-2859	618	7	and	and	CCONJ
taxlaw-2859	618	8	others	other	NOUN
taxlaw-2859	618	9	to	to	PART
taxlaw-2859	618	10	host	host	VERB
taxlaw-2859	618	11	traveling	travel	VERB
taxlaw-2859	618	12	exhibitions	exhibition	NOUN
taxlaw-2859	618	13	of	of	ADP
taxlaw-2859	618	14	the	the	DET
taxlaw-2859	618	15	contributor	contributor	NOUN
taxlaw-2859	618	16	-	-	PUNCT
taxlaw-2859	618	17	artist	artist	NOUN
taxlaw-2859	618	18	’s	’s	PART
taxlaw-2859	618	19	art	art	NOUN
taxlaw-2859	618	20	,	,	PUNCT
taxlaw-2859	618	21	and	and	CCONJ
taxlaw-2859	618	22	printed	print	VERB
taxlaw-2859	618	23	catalogs	catalog	NOUN
taxlaw-2859	618	24	containing	contain	VERB
taxlaw-2859	618	25	her	her	PRON
taxlaw-2859	618	26	biography	biography	NOUN
taxlaw-2859	618	27	and	and	CCONJ
taxlaw-2859	618	28	a	a	DET
taxlaw-2859	618	29	listing	listing	NOUN
taxlaw-2859	618	30	of	of	ADP
taxlaw-2859	618	31	the	the	DET
taxlaw-2859	618	32	art	art	NOUN
taxlaw-2859	618	33	from	from	ADP
taxlaw-2859	618	34	her	her	PRON
taxlaw-2859	618	35	personal	personal	ADJ
taxlaw-2859	618	36	collection	collection	NOUN
taxlaw-2859	618	37	.	.	PUNCT
taxlaw-2859	619	1	although	although	SCONJ
taxlaw-2859	619	2	the	the	DET
taxlaw-2859	619	3	organization	organization	NOUN
taxlaw-2859	619	4	received	receive	VERB
taxlaw-2859	619	5	all	all	DET
taxlaw-2859	619	6	proceeds	proceed	NOUN
taxlaw-2859	619	7	from	from	ADP
taxlaw-2859	619	8	the	the	DET
taxlaw-2859	619	9	sale	sale	NOUN
taxlaw-2859	619	10	of	of	ADP
taxlaw-2859	619	11	the	the	DET
taxlaw-2859	619	12	catalog	catalog	NOUN
taxlaw-2859	619	13	,	,	PUNCT
taxlaw-2859	619	14	it	it	PRON
taxlaw-2859	619	15	incurred	incur	VERB
taxlaw-2859	619	16	significant	significant	ADJ
taxlaw-2859	619	17	other	other	ADJ
taxlaw-2859	619	18	direct	direct	ADJ
taxlaw-2859	619	19	and	and	CCONJ
taxlaw-2859	619	20	indirect	indirect	ADJ
taxlaw-2859	619	21	expenses	expense	NOUN
taxlaw-2859	619	22	of	of	ADP
taxlaw-2859	619	23	showing	show	VERB
taxlaw-2859	619	24	the	the	DET
taxlaw-2859	619	25	contributor	contributor	NOUN
taxlaw-2859	619	26	-	-	PUNCT
taxlaw-2859	619	27	artist	artist	NOUN
taxlaw-2859	619	28	’s	’s	PART
taxlaw-2859	619	29	work	work	NOUN
taxlaw-2859	619	30	.	.	PUNCT
taxlaw-2859	620	1	the	the	DET
taxlaw-2859	620	2	irs	irs	PROPN
taxlaw-2859	620	3	ultimately	ultimately	ADV
taxlaw-2859	620	4	revoked	revoke	VERB
taxlaw-2859	620	5	the	the	DET
taxlaw-2859	620	6	organization	organization	NOUN
taxlaw-2859	620	7	’s	’s	PART
taxlaw-2859	620	8	exemption	exemption	NOUN
taxlaw-2859	620	9	,	,	PUNCT
taxlaw-2859	620	10	rejecting	reject	VERB
taxlaw-2859	620	11	the	the	DET
taxlaw-2859	620	12	argument	argument	NOUN
taxlaw-2859	620	13	that	that	SCONJ
taxlaw-2859	620	14	because	because	SCONJ
taxlaw-2859	620	15	the	the	DET
taxlaw-2859	620	16	contributor	contributor	NOUN
taxlaw-2859	620	17	-	-	PUNCT
taxlaw-2859	620	18	artist	artist	NOUN
taxlaw-2859	620	19	was	be	AUX
taxlaw-2859	620	20	already	already	ADV
taxlaw-2859	620	21	well	well	ADV
taxlaw-2859	620	22	known	know	VERB
taxlaw-2859	620	23	,	,	PUNCT
taxlaw-2859	620	24	any	any	DET
taxlaw-2859	620	25	benefit	benefit	NOUN
taxlaw-2859	620	26	that	that	PRON
taxlaw-2859	620	27	she	she	PRON
taxlaw-2859	620	28	received	receive	VERB
taxlaw-2859	620	29	was	be	AUX
taxlaw-2859	620	30	incidental	incidental	ADJ
taxlaw-2859	620	31	and	and	CCONJ
taxlaw-2859	620	32	tenuous	tenuous	ADJ
taxlaw-2859	620	33	.	.	PUNCT
taxlaw-2859	621	1	instead	instead	ADV
taxlaw-2859	621	2	,	,	PUNCT
taxlaw-2859	621	3	the	the	DET
taxlaw-2859	621	4	irs	irs	PROPN
taxlaw-2859	621	5	concluded	conclude	VERB
taxlaw-2859	621	6	that	that	SCONJ
taxlaw-2859	621	7	the	the	DET
taxlaw-2859	621	8	contributor	contributor	NOUN
taxlaw-2859	621	9	-	-	PUNCT
taxlaw-2859	621	10	artist	artist	NOUN
taxlaw-2859	621	11	received	receive	VERB
taxlaw-2859	621	12	substantial	substantial	ADJ
taxlaw-2859	621	13	“	"	PUNCT
taxlaw-2859	621	14	private	private	ADJ
taxlaw-2859	621	15	benefit”154	benefit”154	NOUN
taxlaw-2859	621	16	from	from	ADP
taxlaw-2859	621	17	the	the	DET
taxlaw-2859	621	18	organization	organization	NOUN
taxlaw-2859	621	19	’s	’s	PART
taxlaw-2859	621	20	aforementioned	aforementione	VERB
taxlaw-2859	621	21	existence	existence	NOUN
taxlaw-2859	621	22	and	and	CCONJ
taxlaw-2859	621	23	activities	activity	NOUN
taxlaw-2859	621	24	.	.	PUNCT
taxlaw-2859	622	1	this	this	DET
taxlaw-2859	622	2	determination	determination	NOUN
taxlaw-2859	622	3	is	be	AUX
taxlaw-2859	622	4	consistent	consistent	ADJ
taxlaw-2859	622	5	with	with	ADP
taxlaw-2859	622	6	a	a	DET
taxlaw-2859	622	7	long	long	ADJ
taxlaw-2859	622	8	line	line	NOUN
taxlaw-2859	622	9	of	of	ADP
taxlaw-2859	622	10	irs	irs	PROPN
taxlaw-2859	622	11	interpretive	interpretive	ADJ
taxlaw-2859	622	12	guidance	guidance	NOUN
taxlaw-2859	622	13	and	and	CCONJ
taxlaw-2859	622	14	tax	tax	NOUN
taxlaw-2859	622	15	court	court	NOUN
taxlaw-2859	622	16	decisions	decision	NOUN
taxlaw-2859	622	17	that	that	PRON
taxlaw-2859	622	18	prohibits	prohibit	VERB
taxlaw-2859	622	19	insiders	insider	NOUN
taxlaw-2859	622	20	of	of	ADP
taxlaw-2859	622	21	an	an	DET
taxlaw-2859	622	22	art	art	NOUN
taxlaw-2859	622	23	organization	organization	NOUN
taxlaw-2859	622	24	from	from	ADP
taxlaw-2859	622	25	selling	sell	VERB
taxlaw-2859	622	26	their	their	PRON
taxlaw-2859	622	27	art	art	NOUN
taxlaw-2859	622	28	through	through	ADP
taxlaw-2859	622	29	such	such	ADJ
taxlaw-2859	622	30	organizations	organization	NOUN
taxlaw-2859	622	31	.	.	PUNCT
taxlaw-2859	623	1	the	the	DET
taxlaw-2859	623	2	irs	irs	PROPN
taxlaw-2859	623	3	recently	recently	ADV
taxlaw-2859	623	4	confirmed	confirm	VERB
taxlaw-2859	623	5	its	its	PRON
taxlaw-2859	623	6	position	position	NOUN
taxlaw-2859	623	7	in	in	ADP
taxlaw-2859	623	8	2014	2014	NUM
taxlaw-2859	623	9	with	with	ADP
taxlaw-2859	623	10	private	private	ADJ
taxlaw-2859	623	11	letter	letter	NOUN
taxlaw-2859	623	12	ruling	rule	VERB
taxlaw-2859	623	13	201210043	201210043	NUM
taxlaw-2859	623	14	,	,	PUNCT
taxlaw-2859	623	15	when	when	SCONJ
taxlaw-2859	623	16	it	it	PRON
taxlaw-2859	623	17	revoked	revoke	VERB
taxlaw-2859	623	18	the	the	DET
taxlaw-2859	623	19	exemption	exemption	NOUN
taxlaw-2859	623	20	of	of	ADP
taxlaw-2859	623	21	a	a	DET
taxlaw-2859	623	22	nonprofit	nonprofit	ADJ
taxlaw-2859	623	23	cooperative	cooperative	ADJ
taxlaw-2859	623	24	art	art	NOUN
taxlaw-2859	623	25	gallery	gallery	NOUN
taxlaw-2859	623	26	that	that	PRON
taxlaw-2859	623	27	not	not	PART
taxlaw-2859	623	28	only	only	ADV
taxlaw-2859	623	29	exhibited	exhibit	VERB
taxlaw-2859	623	30	,	,	PUNCT
taxlaw-2859	623	31	but	but	CCONJ
taxlaw-2859	623	32	also	also	ADV
taxlaw-2859	623	33	sold	sell	VERB
taxlaw-2859	623	34	its	its	PRON
taxlaw-2859	623	35	members	member	NOUN
taxlaw-2859	623	36	’	'	PUNCT
taxlaw-2859	623	37	art.155	art.155	NOUN
taxlaw-2859	623	38	the	the	DET
taxlaw-2859	623	39	exhibiting	exhibit	VERB
taxlaw-2859	623	40	artists	artist	NOUN
taxlaw-2859	623	41	were	be	AUX
taxlaw-2859	623	42	exclusively	exclusively	ADV
taxlaw-2859	623	43	members	member	NOUN
taxlaw-2859	623	44	of	of	ADP
taxlaw-2859	623	45	the	the	DET
taxlaw-2859	623	46	organization	organization	NOUN
taxlaw-2859	623	47	;	;	PUNCT
taxlaw-2859	623	48	therefore	therefore	ADV
taxlaw-2859	623	49	,	,	PUNCT
taxlaw-2859	623	50	they	they	PRON
taxlaw-2859	623	51	were	be	AUX
taxlaw-2859	623	52	also	also	ADV
taxlaw-2859	623	53	insiders	insider	NOUN
taxlaw-2859	623	54	.	.	PUNCT
taxlaw-2859	624	1	they	they	PRON
taxlaw-2859	624	2	also	also	ADV
taxlaw-2859	624	3	set	set	VERB
taxlaw-2859	624	4	prices	price	NOUN
taxlaw-2859	624	5	and	and	CCONJ
taxlaw-2859	624	6	selected	select	VERB
taxlaw-2859	624	7	works	work	NOUN
taxlaw-2859	624	8	for	for	ADP
taxlaw-2859	624	9	exhibition	exhibition	NOUN
taxlaw-2859	624	10	;	;	PUNCT
taxlaw-2859	624	11	significantly	significantly	ADV
taxlaw-2859	624	12	,	,	PUNCT
taxlaw-2859	624	13	the	the	DET
taxlaw-2859	624	14	irs	irs	PROPN
taxlaw-2859	624	15	determined	determine	VERB
taxlaw-2859	624	16	that	that	SCONJ
taxlaw-2859	624	17	the	the	DET
taxlaw-2859	624	18	members	member	NOUN
taxlaw-2859	624	19	’	'	PUNCT
taxlaw-2859	624	20	financial	financial	ADJ
taxlaw-2859	624	21	and	and	CCONJ
taxlaw-2859	624	22	in	in	ADP
taxlaw-2859	624	23	-	-	PUNCT
taxlaw-2859	624	24	kind	kind	NOUN
taxlaw-2859	624	25	donation	donation	NOUN
taxlaw-2859	624	26	,	,	PUNCT
taxlaw-2859	624	27	required	require	VERB
taxlaw-2859	624	28	by	by	ADP
taxlaw-2859	624	29	the	the	DET
taxlaw-2859	624	30	organization	organization	NOUN
taxlaw-2859	624	31	from	from	ADP
taxlaw-2859	624	32	its	its	PRON
taxlaw-2859	624	33	member	member	NOUN
taxlaw-2859	624	34	artists	artist	NOUN
taxlaw-2859	624	35	in	in	ADP
taxlaw-2859	624	36	order	order	NOUN
taxlaw-2859	624	37	to	to	PART
taxlaw-2859	624	38	exhibit	exhibit	VERB
taxlaw-2859	624	39	their	their	PRON
taxlaw-2859	624	40	work	work	NOUN
taxlaw-2859	624	41	,	,	PUNCT
taxlaw-2859	624	42	constituted	constitute	VERB
taxlaw-2859	624	43	a	a	DET
taxlaw-2859	624	44	sales	sale	NOUN
taxlaw-2859	624	45	commission	commission	NOUN
taxlaw-2859	624	46	.	.	PUNCT
taxlaw-2859	625	1	the	the	DET
taxlaw-2859	625	2	artists	artist	NOUN
taxlaw-2859	625	3	received	receive	VERB
taxlaw-2859	625	4	all	all	DET
taxlaw-2859	625	5	proceeds	proceed	NOUN
taxlaw-2859	625	6	from	from	ADP
taxlaw-2859	625	7	the	the	DET
taxlaw-2859	625	8	sale	sale	NOUN
taxlaw-2859	625	9	of	of	ADP
taxlaw-2859	625	10	their	their	PRON
taxlaw-2859	625	11	art	art	NOUN
taxlaw-2859	625	12	less	less	ADV
taxlaw-2859	625	13	such	such	ADJ
taxlaw-2859	625	14	commission	commission	NOUN
taxlaw-2859	625	15	,	,	PUNCT
taxlaw-2859	625	16	thereby	thereby	ADV
taxlaw-2859	625	17	constituting	constitute	VERB
taxlaw-2859	625	18	forbidden	forbid	VERB
taxlaw-2859	625	19	inurement.156	inurement.156	NOUN
taxlaw-2859	625	20	even	even	ADV
taxlaw-2859	625	21	after	after	ADP
taxlaw-2859	625	22	this	this	DET
taxlaw-2859	625	23	recent	recent	ADJ
taxlaw-2859	625	24	decision	decision	NOUN
taxlaw-2859	625	25	,	,	PUNCT
taxlaw-2859	625	26	private	private	ADJ
taxlaw-2859	625	27	letter	letter	NOUN
taxlaw-2859	625	28	ruling	rule	VERB
taxlaw-2859	625	29	9408006	9408006	NUM
taxlaw-2859	625	30	remains	remain	VERB
taxlaw-2859	625	31	relevant	relevant	ADJ
taxlaw-2859	625	32	.	.	PUNCT
taxlaw-2859	626	1	specifically	specifically	ADV
taxlaw-2859	626	2	,	,	PUNCT
taxlaw-2859	626	3	the	the	DET
taxlaw-2859	626	4	irs	irs	PROPN
taxlaw-2859	626	5	acknowledged	acknowledge	VERB
taxlaw-2859	626	6	in	in	ADP
taxlaw-2859	626	7	that	that	DET
taxlaw-2859	626	8	case	case	NOUN
taxlaw-2859	626	9	that	that	SCONJ
taxlaw-2859	626	10	“	"	PUNCT
taxlaw-2859	626	11	[	[	X
taxlaw-2859	626	12	t]here	t]here	NOUN
taxlaw-2859	626	13	is	be	AUX
taxlaw-2859	626	14	no	no	DET
taxlaw-2859	626	15	reason	reason	NOUN
taxlaw-2859	626	16	why	why	SCONJ
taxlaw-2859	626	17	[	[	X
taxlaw-2859	626	18	the	the	DET
taxlaw-2859	626	19	contributor	contributor	NOUN
taxlaw-2859	626	20	-	-	PUNCT
taxlaw-2859	626	21	artist	artist	NOUN
taxlaw-2859	626	22	]	]	PUNCT
taxlaw-2859	626	23	could	could	AUX
taxlaw-2859	626	24	not	not	PART
taxlaw-2859	626	25	realize	realize	VERB
taxlaw-2859	626	26	the	the	DET
taxlaw-2859	626	27	appreciation	appreciation	NOUN
taxlaw-2859	626	28	resulting	result	VERB
taxlaw-2859	626	29	from	from	ADP
taxlaw-2859	626	30	the	the	DET
taxlaw-2859	626	31	display	display	NOUN
taxlaw-2859	626	32	of	of	ADP
taxlaw-2859	626	33	her	her	PRON
taxlaw-2859	626	34	art	art	NOUN
taxlaw-2859	626	35	in	in	ADP
taxlaw-2859	626	36	a	a	DET
taxlaw-2859	626	37	private	private	ADJ
taxlaw-2859	626	38	sale	sale	NOUN
taxlaw-2859	626	39	of	of	ADP
taxlaw-2859	626	40	the	the	DET
taxlaw-2859	626	41	art	art	NOUN
taxlaw-2859	626	42	or	or	CCONJ
taxlaw-2859	626	43	donate	donate	VERB
taxlaw-2859	626	44	the	the	DET
taxlaw-2859	626	45	appreciated	appreciated	ADJ
taxlaw-2859	626	46	art	art	NOUN
taxlaw-2859	626	47	for	for	ADP
taxlaw-2859	626	48	higher	high	ADJ
taxlaw-2859	626	49	charitable	charitable	ADJ
taxlaw-2859	626	50	deductions	deduction	NOUN
taxlaw-2859	626	51	.	.	PUNCT
taxlaw-2859	627	1	”157	”157	NOUN
taxlaw-2859	627	2	in	in	ADP
taxlaw-2859	627	3	other	other	ADJ
taxlaw-2859	627	4	words	word	NOUN
taxlaw-2859	627	5	,	,	PUNCT
taxlaw-2859	627	6	the	the	DET
taxlaw-2859	627	7	irs	irs	PROPN
taxlaw-2859	627	8	embraces	embrace	VERB
taxlaw-2859	627	9	the	the	DET
taxlaw-2859	627	10	fluid	fluid	ADJ
taxlaw-2859	627	11	reality	reality	NOUN
taxlaw-2859	627	12	of	of	ADP
taxlaw-2859	627	13	the	the	DET
taxlaw-2859	627	14	contemporary	contemporary	ADJ
taxlaw-2859	627	15	art	art	NOUN
taxlaw-2859	627	16	market	market	NOUN
taxlaw-2859	627	17	with	with	ADP
taxlaw-2859	627	18	its	its	PRON
taxlaw-2859	627	19	recognition	recognition	NOUN
taxlaw-2859	627	20	that	that	SCONJ
taxlaw-2859	627	21	there	there	PRON
taxlaw-2859	627	22	is	be	VERB
taxlaw-2859	627	23	little	little	ADJ
taxlaw-2859	627	24	meaningful	meaningful	ADJ
taxlaw-2859	627	25	difference	difference	NOUN
taxlaw-2859	627	26	between	between	ADP
taxlaw-2859	627	27	exhibits	exhibit	NOUN
taxlaw-2859	627	28	by	by	ADP
taxlaw-2859	627	29	commercial	commercial	ADJ
taxlaw-2859	627	30	art	art	NOUN
taxlaw-2859	627	31	gallery	gallery	NOUN
taxlaw-2859	627	32	or	or	CCONJ
taxlaw-2859	627	33	an	an	DET
taxlaw-2859	627	34	art	art	NOUN
taxlaw-2859	627	35	museum	museum	NOUN
taxlaw-2859	627	36	.	.	PUNCT
taxlaw-2859	628	1	both	both	PRON
taxlaw-2859	628	2	create	create	VERB
taxlaw-2859	628	3	interest	interest	NOUN
taxlaw-2859	628	4	in	in	ADP
taxlaw-2859	628	5	and	and	CCONJ
taxlaw-2859	628	6	esteem	esteem	VERB
taxlaw-2859	628	7	for	for	ADP
taxlaw-2859	628	8	an	an	DET
taxlaw-2859	628	9	artist	artist	NOUN
taxlaw-2859	628	10	’s	’s	PART
taxlaw-2859	628	11	work	work	NOUN
taxlaw-2859	628	12	,	,	PUNCT
taxlaw-2859	628	13	and	and	CCONJ
taxlaw-2859	628	14	both	both	PRON
taxlaw-2859	628	15	may	may	AUX
taxlaw-2859	628	16	lead	lead	VERB
taxlaw-2859	628	17	to	to	ADP
taxlaw-2859	628	18	sales	sale	NOUN
taxlaw-2859	628	19	.	.	PUNCT
taxlaw-2859	629	1	accordingly	accordingly	ADV
taxlaw-2859	629	2	,	,	PUNCT
taxlaw-2859	629	3	in	in	ADP
taxlaw-2859	629	4	light	light	NOUN
taxlaw-2859	629	5	of	of	ADP
taxlaw-2859	629	6	private	private	ADJ
taxlaw-2859	629	7	letter	letter	NOUN
taxlaw-2859	629	8	ruling	rule	VERB
taxlaw-2859	629	9	9408006	9408006	NUM
taxlaw-2859	629	10	,	,	PUNCT
taxlaw-2859	629	11	the	the	DET
taxlaw-2859	629	12	rules	rule	NOUN
taxlaw-2859	629	13	against	against	ADP
taxlaw-2859	629	14	private	private	ADJ
taxlaw-2859	629	15	inurement	inurement	ADJ
taxlaw-2859	629	16	apply	apply	VERB
taxlaw-2859	629	17	not	not	PART
taxlaw-2859	629	18	only	only	ADV
taxlaw-2859	629	19	to	to	ADP
taxlaw-2859	629	20	the	the	DET
taxlaw-2859	629	21	traditional	traditional	ADJ
taxlaw-2859	629	22	notion	notion	NOUN
taxlaw-2859	629	23	of	of	ADP
taxlaw-2859	629	24	insiders	insider	NOUN
taxlaw-2859	629	25	who	who	PRON
taxlaw-2859	629	26	have	have	VERB
taxlaw-2859	629	27	significant	significant	ADJ
taxlaw-2859	629	28	control	control	NOUN
taxlaw-2859	629	29	and	and	CCONJ
taxlaw-2859	629	30	a	a	DET
taxlaw-2859	629	31	current	current	ADJ
taxlaw-2859	629	32	financial	financial	ADJ
taxlaw-2859	629	33	interest	interest	NOUN
taxlaw-2859	629	34	in	in	ADP
taxlaw-2859	629	35	the	the	DET
taxlaw-2859	629	36	art	art	NOUN
taxlaw-2859	629	37	;	;	PUNCT
taxlaw-2859	629	38	it	it	PRON
taxlaw-2859	629	39	also	also	ADV
taxlaw-2859	629	40	captures	capture	VERB
taxlaw-2859	629	41	insiders	insider	NOUN
taxlaw-2859	629	42	with	with	ADP
taxlaw-2859	629	43	significant	significant	ADJ
taxlaw-2859	629	44	control	control	NOUN
taxlaw-2859	629	45	and	and	CCONJ
taxlaw-2859	629	46	only	only	ADV
taxlaw-2859	629	47	a	a	DET
taxlaw-2859	629	48	latent	latent	NOUN
taxlaw-2859	629	49	or	or	CCONJ
taxlaw-2859	629	50	prospective	prospective	ADJ
taxlaw-2859	629	51	financial	financial	ADJ
taxlaw-2859	629	52	interest	interest	NOUN
taxlaw-2859	629	53	in	in	ADP
taxlaw-2859	629	54	art	art	NOUN
taxlaw-2859	629	55	.	.	PUNCT
taxlaw-2859	630	1	the	the	DET
taxlaw-2859	630	2	critical	critical	ADJ
taxlaw-2859	630	3	effect	effect	NOUN
taxlaw-2859	630	4	of	of	ADP
taxlaw-2859	630	5	private	private	ADJ
taxlaw-2859	630	6	letter	letter	NOUN
taxlaw-2859	630	7	ruling	rule	VERB
taxlaw-2859	630	8	9407006	9407006	NUM
taxlaw-2859	630	9	expands	expand	VERB
taxlaw-2859	630	10	the	the	DET
taxlaw-2859	630	11	scope	scope	NOUN
taxlaw-2859	630	12	of	of	ADP
taxlaw-2859	630	13	private	private	ADJ
taxlaw-2859	630	14	inurement	inurement	ADJ
taxlaw-2859	630	15	in	in	ADP
taxlaw-2859	630	16	a	a	DET
taxlaw-2859	630	17	way	way	NOUN
taxlaw-2859	630	18	that	that	PRON
taxlaw-2859	630	19	could	could	AUX
taxlaw-2859	630	20	encompass	encompass	VERB
taxlaw-2859	630	21	not	not	PART
taxlaw-2859	630	22	only	only	ADV
taxlaw-2859	630	23	artists	artist	NOUN
taxlaw-2859	630	24	,	,	PUNCT
taxlaw-2859	630	25	but	but	CCONJ
taxlaw-2859	630	26	also	also	ADV
taxlaw-2859	630	27	their	their	PRON
taxlaw-2859	630	28	galleries	gallery	NOUN
taxlaw-2859	630	29	as	as	ADP
taxlaw-2859	630	30	the	the	DET
taxlaw-2859	630	31	agents	agent	NOUN
taxlaw-2859	630	32	who	who	PRON
taxlaw-2859	630	33	act	act	VERB
taxlaw-2859	630	34	on	on	ADP
taxlaw-2859	630	35	their	their	PRON
taxlaw-2859	630	36	behalf	behalf	NOUN
taxlaw-2859	630	37	.	.	PUNCT
taxlaw-2859	631	1	however	however	ADV
taxlaw-2859	631	2	,	,	PUNCT
taxlaw-2859	631	3	despite	despite	SCONJ
taxlaw-2859	631	4	this	this	DET
taxlaw-2859	631	5	expansion	expansion	NOUN
taxlaw-2859	631	6	,	,	PUNCT
taxlaw-2859	631	7	the	the	DET
taxlaw-2859	631	8	effect	effect	NOUN
taxlaw-2859	631	9	of	of	ADP
taxlaw-2859	631	10	private	private	ADJ
taxlaw-2859	631	11	letter	letter	NOUN
taxlaw-2859	631	12	ruling	rule	VERB
taxlaw-2859	631	13	9408006	9408006	NUM
taxlaw-2859	631	14	is	be	AUX
taxlaw-2859	631	15	likely	likely	ADJ
taxlaw-2859	631	16	to	to	PART
taxlaw-2859	631	17	have	have	VERB
taxlaw-2859	631	18	a	a	DET
taxlaw-2859	631	19	greater	great	ADJ
taxlaw-2859	631	20	impact	impact	NOUN
taxlaw-2859	631	21	on	on	ADP
taxlaw-2859	631	22	gallery	gallery	NOUN
taxlaw-2859	631	23	sponsorship	sponsorship	NOUN
taxlaw-2859	631	24	of	of	ADP
taxlaw-2859	631	25	personal	personal	ADJ
taxlaw-2859	631	26	collection	collection	NOUN
taxlaw-2859	631	27	and	and	CCONJ
taxlaw-2859	631	28	one	one	NUM
taxlaw-2859	631	29	of	of	ADP
taxlaw-2859	631	30	her	her	PRON
taxlaw-2859	631	31	collector	collector	NOUN
taxlaw-2859	631	32	’s	’s	PART
taxlaw-2859	631	33	collections	collection	NOUN
taxlaw-2859	631	34	.	.	PUNCT
taxlaw-2859	632	1	at	at	ADP
taxlaw-2859	632	2	other	other	ADJ
taxlaw-2859	632	3	times	time	NOUN
taxlaw-2859	632	4	,	,	PUNCT
taxlaw-2859	632	5	the	the	DET
taxlaw-2859	632	6	organization	organization	NOUN
taxlaw-2859	632	7	exhibited	exhibit	VERB
taxlaw-2859	632	8	her	her	PRON
taxlaw-2859	632	9	art	art	NOUN
taxlaw-2859	632	10	together	together	ADV
taxlaw-2859	632	11	with	with	ADP
taxlaw-2859	632	12	some	some	DET
taxlaw-2859	632	13	art	art	NOUN
taxlaw-2859	632	14	from	from	ADP
taxlaw-2859	632	15	its	its	PRON
taxlaw-2859	632	16	own	own	ADJ
taxlaw-2859	632	17	collection	collection	NOUN
taxlaw-2859	632	18	.	.	PUNCT
taxlaw-2859	633	1	154	154	NUM
taxlaw-2859	634	1	i	i	PRON
taxlaw-2859	634	2	d.	d.	PROPN
taxlaw-2859	634	3	155	155	NUM
taxlaw-2859	634	4	p.l.r	p.l.r	NOUN
taxlaw-2859	634	5	.	.	PUNCT
taxlaw-2859	635	1	2012–10–043	2012–10–043	NUM
taxlaw-2859	635	2	(	(	PUNCT
taxlaw-2859	635	3	2011	2011	NUM
taxlaw-2859	635	4	)	)	PUNCT
taxlaw-2859	635	5	.	.	PUNCT
taxlaw-2859	636	1	while	while	SCONJ
taxlaw-2859	636	2	this	this	DET
taxlaw-2859	636	3	decision	decision	NOUN
taxlaw-2859	636	4	did	do	AUX
taxlaw-2859	636	5	not	not	PART
taxlaw-2859	636	6	deal	deal	VERB
taxlaw-2859	636	7	directly	directly	ADV
taxlaw-2859	636	8	with	with	ADP
taxlaw-2859	636	9	museums	museum	NOUN
taxlaw-2859	636	10	,	,	PUNCT
taxlaw-2859	636	11	it	it	PRON
taxlaw-2859	636	12	explicitly	explicitly	ADV
taxlaw-2859	636	13	stated	state	VERB
taxlaw-2859	636	14	that	that	SCONJ
taxlaw-2859	636	15	the	the	DET
taxlaw-2859	636	16	gallery	gallery	NOUN
taxlaw-2859	636	17	was	be	AUX
taxlaw-2859	636	18	“	"	PUNCT
taxlaw-2859	636	19	like	like	ADP
taxlaw-2859	636	20	the	the	DET
taxlaw-2859	636	21	[	[	X
taxlaw-2859	636	22	museum	museum	NOUN
taxlaw-2859	636	23	]	]	PUNCT
taxlaw-2859	636	24	described	describe	VERB
taxlaw-2859	636	25	in	in	ADP
taxlaw-2859	636	26	example	example	NOUN
taxlaw-2859	636	27	2	2	NUM
taxlaw-2859	636	28	of	of	ADP
taxlaw-2859	636	29	section	section	NOUN
taxlaw-2859	636	30	1.501(c)(3)1(d)(1)(iii	1.501(c)(3)1(d)(1)(iii	NUM
taxlaw-2859	636	31	)	)	PUNCT
taxlaw-2859	636	32	of	of	ADP
taxlaw-2859	636	33	the	the	DET
taxlaw-2859	636	34	regulations	regulation	NOUN
taxlaw-2859	636	35	.	.	PUNCT
taxlaw-2859	636	36	”	"	PUNCT
taxlaw-2859	637	1	156	156	NUM
taxlaw-2859	637	2	i	i	PROPN
taxlaw-2859	637	3	d.	d.	PROPN
taxlaw-2859	637	4	(	(	PUNCT
taxlaw-2859	637	5	“	"	PUNCT
taxlaw-2859	637	6	providing	provide	VERB
taxlaw-2859	637	7	a	a	DET
taxlaw-2859	637	8	display	display	NOUN
taxlaw-2859	637	9	and	and	CCONJ
taxlaw-2859	637	10	retail	retail	ADJ
taxlaw-2859	637	11	space	space	NOUN
taxlaw-2859	637	12	for	for	ADP
taxlaw-2859	637	13	member	member	NOUN
taxlaw-2859	637	14	artists	artist	NOUN
taxlaw-2859	637	15	and	and	CCONJ
taxlaw-2859	637	16	allowing	allow	VERB
taxlaw-2859	637	17	each	each	DET
taxlaw-2859	637	18	member	member	NOUN
taxlaw-2859	637	19	artist	artist	NOUN
taxlaw-2859	637	20	to	to	PART
taxlaw-2859	637	21	set	set	VERB
taxlaw-2859	637	22	the	the	DET
taxlaw-2859	637	23	sales	sale	NOUN
taxlaw-2859	637	24	price	price	NOUN
taxlaw-2859	637	25	,	,	PUNCT
taxlaw-2859	637	26	select	select	VERB
taxlaw-2859	637	27	the	the	DET
taxlaw-2859	637	28	works	work	NOUN
taxlaw-2859	637	29	for	for	ADP
taxlaw-2859	637	30	sale	sale	NOUN
taxlaw-2859	637	31	,	,	PUNCT
taxlaw-2859	637	32	and	and	CCONJ
taxlaw-2859	637	33	receive	receive	VERB
taxlaw-2859	637	34	a	a	DET
taxlaw-2859	637	35	commission	commission	NOUN
taxlaw-2859	637	36	promotes	promote	VERB
taxlaw-2859	637	37	the	the	DET
taxlaw-2859	637	38	private	private	ADJ
taxlaw-2859	637	39	interests	interest	NOUN
taxlaw-2859	637	40	of	of	ADP
taxlaw-2859	637	41	the	the	DET
taxlaw-2859	637	42	artist	artist	NOUN
taxlaw-2859	637	43	members	member	NOUN
taxlaw-2859	637	44	.	.	PUNCT
taxlaw-2859	637	45	.	.	PUNCT
taxlaw-2859	637	46	.	.	PUNCT
taxlaw-2859	638	1	since	since	SCONJ
taxlaw-2859	638	2	the	the	DET
taxlaw-2859	638	3	individuals	individual	NOUN
taxlaw-2859	638	4	who	who	PRON
taxlaw-2859	638	5	will	will	AUX
taxlaw-2859	638	6	be	be	AUX
taxlaw-2859	638	7	selling	sell	VERB
taxlaw-2859	638	8	and	and	CCONJ
taxlaw-2859	638	9	retaining	retain	VERB
taxlaw-2859	638	10	any	any	DET
taxlaw-2859	638	11	proceeds	proceed	NOUN
taxlaw-2859	638	12	are	be	AUX
taxlaw-2859	638	13	members	member	NOUN
taxlaw-2859	638	14	they	they	PRON
taxlaw-2859	638	15	are	be	AUX
taxlaw-2859	638	16	also	also	ADV
taxlaw-2859	638	17	insiders	insider	NOUN
taxlaw-2859	638	18	.	.	PUNCT
taxlaw-2859	639	1	as	as	ADP
taxlaw-2859	639	2	insiders	insider	NOUN
taxlaw-2859	639	3	,	,	PUNCT
taxlaw-2859	639	4	any	any	DET
taxlaw-2859	639	5	direct	direct	ADJ
taxlaw-2859	639	6	benefit	benefit	NOUN
taxlaw-2859	639	7	derived	derive	VERB
taxlaw-2859	639	8	through	through	ADP
taxlaw-2859	639	9	your	your	PRON
taxlaw-2859	639	10	operations	operation	NOUN
taxlaw-2859	639	11	is	be	AUX
taxlaw-2859	639	12	inurement	inurement	ADJ
taxlaw-2859	639	13	.	.	PUNCT
taxlaw-2859	639	14	”	"	PUNCT
taxlaw-2859	639	15	)	)	PUNCT
taxlaw-2859	639	16	.	.	PUNCT
taxlaw-2859	640	1	157	157	NUM
taxlaw-2859	640	2	p.l.r	p.l.r	NOUN
taxlaw-2859	640	3	.	.	PUNCT
taxlaw-2859	641	1	2012–10–043	2012–10–043	NUM
taxlaw-2859	641	2	,	,	PUNCT
taxlaw-2859	641	3	supra	supra	PROPN
taxlaw-2859	641	4	note	note	NOUN
taxlaw-2859	641	5	155	155	NUM
taxlaw-2859	641	6	.	.	PROPN
taxlaw-2859	641	7	94	94	NUM
taxlaw-2859	641	8	columbia	columbia	PROPN
taxlaw-2859	641	9	journal	journal	PROPN
taxlaw-2859	641	10	of	of	ADP
taxlaw-2859	641	11	tax	tax	NOUN
taxlaw-2859	641	12	law	law	NOUN
taxlaw-2859	642	1	[	[	X
taxlaw-2859	642	2	vol.9:67	vol.9:67	PROPN
taxlaw-2859	642	3	museum	museum	NOUN
taxlaw-2859	642	4	exhibitions	exhibition	NOUN
taxlaw-2859	642	5	from	from	ADP
taxlaw-2859	642	6	the	the	DET
taxlaw-2859	642	7	perspective	perspective	NOUN
taxlaw-2859	642	8	of	of	ADP
taxlaw-2859	642	9	private	private	ADJ
taxlaw-2859	642	10	benefit	benefit	NOUN
taxlaw-2859	642	11	,	,	PUNCT
taxlaw-2859	642	12	rather	rather	ADV
taxlaw-2859	642	13	than	than	ADP
taxlaw-2859	642	14	private	private	ADJ
taxlaw-2859	642	15	inurement	inurement	ADJ
taxlaw-2859	642	16	.	.	PUNCT
taxlaw-2859	643	1	for	for	ADP
taxlaw-2859	643	2	example	example	NOUN
taxlaw-2859	643	3	,	,	PUNCT
taxlaw-2859	643	4	even	even	ADV
taxlaw-2859	643	5	if	if	SCONJ
taxlaw-2859	643	6	takashi	takashi	PROPN
taxlaw-2859	643	7	murakami	murakami	PROPN
taxlaw-2859	643	8	delegated	delegate	VERB
taxlaw-2859	643	9	his	his	PRON
taxlaw-2859	643	10	“	"	PUNCT
taxlaw-2859	643	11	final	final	ADJ
taxlaw-2859	643	12	right	right	NOUN
taxlaw-2859	643	13	of	of	ADP
taxlaw-2859	643	14	approval	approval	NOUN
taxlaw-2859	643	15	on	on	ADP
taxlaw-2859	643	16	all	all	DET
taxlaw-2859	643	17	aspects	aspect	NOUN
taxlaw-2859	643	18	of	of	ADP
taxlaw-2859	643	19	everything	everything	PRON
taxlaw-2859	643	20	”	"	PUNCT
taxlaw-2859	643	21	over	over	ADP
taxlaw-2859	643	22	©	©	PROPN
taxlaw-2859	643	23	murakami	murakami	NOUN
taxlaw-2859	643	24	to	to	ADP
taxlaw-2859	643	25	his	his	PRON
taxlaw-2859	643	26	gallery	gallery	NOUN
taxlaw-2859	643	27	,	,	PUNCT
taxlaw-2859	643	28	this	this	PRON
taxlaw-2859	643	29	would	would	AUX
taxlaw-2859	643	30	be	be	AUX
taxlaw-2859	643	31	insufficient	insufficient	ADJ
taxlaw-2859	643	32	to	to	PART
taxlaw-2859	643	33	subject	subject	VERB
taxlaw-2859	643	34	the	the	DET
taxlaw-2859	643	35	gallery	gallery	NOUN
taxlaw-2859	643	36	to	to	ADP
taxlaw-2859	643	37	the	the	DET
taxlaw-2859	643	38	prohibition	prohibition	NOUN
taxlaw-2859	643	39	on	on	ADP
taxlaw-2859	643	40	private	private	ADJ
taxlaw-2859	643	41	inurement	inurement	ADJ
taxlaw-2859	643	42	.	.	PUNCT
taxlaw-2859	644	1	arrangements	arrangement	NOUN
taxlaw-2859	644	2	that	that	PRON
taxlaw-2859	644	3	grant	grant	VERB
taxlaw-2859	644	4	gallerists	gallerist	VERB
taxlaw-2859	644	5	ultimate	ultimate	ADJ
taxlaw-2859	644	6	control	control	NOUN
taxlaw-2859	644	7	over	over	ADP
taxlaw-2859	644	8	exhibitions	exhibition	NOUN
taxlaw-2859	644	9	on	on	ADP
taxlaw-2859	644	10	behalf	behalf	NOUN
taxlaw-2859	644	11	of	of	ADP
taxlaw-2859	644	12	the	the	DET
taxlaw-2859	644	13	artists	artist	NOUN
taxlaw-2859	644	14	they	they	PRON
taxlaw-2859	644	15	represent	represent	VERB
taxlaw-2859	644	16	–	–	PUNCT
taxlaw-2859	644	17	in	in	ADP
taxlaw-2859	644	18	addition	addition	NOUN
taxlaw-2859	644	19	to	to	ADP
taxlaw-2859	644	20	their	their	PRON
taxlaw-2859	644	21	inherent	inherent	ADJ
taxlaw-2859	644	22	financial	financial	ADJ
taxlaw-2859	644	23	interest	interest	NOUN
taxlaw-2859	644	24	–	–	PUNCT
taxlaw-2859	644	25	do	do	AUX
taxlaw-2859	644	26	not	not	PART
taxlaw-2859	644	27	necessarily	necessarily	ADV
taxlaw-2859	644	28	make	make	VERB
taxlaw-2859	644	29	gallerists	gallerist	NOUN
taxlaw-2859	644	30	into	into	ADP
taxlaw-2859	644	31	museum	museum	NOUN
taxlaw-2859	644	32	insiders	insider	NOUN
taxlaw-2859	644	33	.	.	PUNCT
taxlaw-2859	645	1	for	for	SCONJ
taxlaw-2859	645	2	that	that	PRON
taxlaw-2859	645	3	to	to	PART
taxlaw-2859	645	4	be	be	AUX
taxlaw-2859	645	5	the	the	DET
taxlaw-2859	645	6	case	case	NOUN
taxlaw-2859	645	7	,	,	PUNCT
taxlaw-2859	645	8	gallerists	gallerist	NOUN
taxlaw-2859	645	9	and	and	CCONJ
taxlaw-2859	645	10	artists	artist	NOUN
taxlaw-2859	645	11	would	would	AUX
taxlaw-2859	645	12	need	need	VERB
taxlaw-2859	645	13	to	to	PART
taxlaw-2859	645	14	possess	possess	VERB
taxlaw-2859	645	15	“	"	PUNCT
taxlaw-2859	645	16	significant	significant	ADJ
taxlaw-2859	645	17	formal	formal	ADJ
taxlaw-2859	645	18	voice	voice	NOUN
taxlaw-2859	645	19	in	in	ADP
taxlaw-2859	645	20	[	[	PUNCT
taxlaw-2859	645	21	an	an	DET
taxlaw-2859	645	22	exempt	exempt	ADJ
taxlaw-2859	645	23	organization	organization	NOUN
taxlaw-2859	645	24	’s	’s	PART
taxlaw-2859	645	25	]	]	PUNCT
taxlaw-2859	645	26	activities	activity	NOUN
taxlaw-2859	645	27	generally	generally	ADV
taxlaw-2859	645	28	and	and	CCONJ
taxlaw-2859	645	29	.	.	PUNCT
taxlaw-2859	645	30	.	.	PUNCT
taxlaw-2859	645	31	.	.	PUNCT
taxlaw-2859	646	1	substantial	substantial	ADJ
taxlaw-2859	646	2	formal	formal	ADJ
taxlaw-2859	646	3	and	and	CCONJ
taxlaw-2859	646	4	practical	practical	ADJ
taxlaw-2859	646	5	control	control	NOUN
taxlaw-2859	646	6	over	over	ADP
taxlaw-2859	646	7	most	most	ADJ
taxlaw-2859	646	8	of	of	ADP
taxlaw-2859	646	9	[	[	PUNCT
taxlaw-2859	646	10	the	the	DET
taxlaw-2859	646	11	organization	organization	NOUN
taxlaw-2859	646	12	’s	’s	PART
taxlaw-2859	646	13	]	]	PUNCT
taxlaw-2859	646	14	income	income	NOUN
taxlaw-2859	646	15	”	"	PUNCT
taxlaw-2859	646	16	like	like	ADP
taxlaw-2859	646	17	the	the	DET
taxlaw-2859	646	18	contributor	contributor	NOUN
taxlaw-2859	646	19	-	-	PUNCT
taxlaw-2859	646	20	artist	artist	NOUN
taxlaw-2859	646	21	in	in	ADP
taxlaw-2859	646	22	private	private	ADJ
taxlaw-2859	646	23	letter	letter	NOUN
taxlaw-2859	646	24	ruling	rule	VERB
taxlaw-2859	646	25	9408006	9408006	NUM
taxlaw-2859	646	26	or	or	CCONJ
taxlaw-2859	646	27	the	the	DET
taxlaw-2859	646	28	member	member	NOUN
taxlaw-2859	646	29	artists	artist	NOUN
taxlaw-2859	646	30	in	in	ADP
taxlaw-2859	646	31	private	private	ADJ
taxlaw-2859	646	32	letter	letter	NOUN
taxlaw-2859	646	33	ruling	rule	VERB
taxlaw-2859	646	34	201210043.158	201210043.158	NUM
taxlaw-2859	646	35	while	while	SCONJ
taxlaw-2859	646	36	some	some	DET
taxlaw-2859	646	37	art	art	NOUN
taxlaw-2859	646	38	museums	museum	NOUN
taxlaw-2859	646	39	do	do	AUX
taxlaw-2859	646	40	indeed	indeed	ADV
taxlaw-2859	646	41	have	have	VERB
taxlaw-2859	646	42	artists	artist	NOUN
taxlaw-2859	646	43	or	or	CCONJ
taxlaw-2859	646	44	gallery	gallery	NOUN
taxlaw-2859	646	45	owners	owner	NOUN
taxlaw-2859	646	46	in	in	ADP
taxlaw-2859	646	47	positions	position	NOUN
taxlaw-2859	646	48	of	of	ADP
taxlaw-2859	646	49	power	power	NOUN
taxlaw-2859	646	50	within	within	ADP
taxlaw-2859	646	51	their	their	PRON
taxlaw-2859	646	52	organization	organization	NOUN
taxlaw-2859	646	53	,	,	PUNCT
taxlaw-2859	646	54	the	the	DET
taxlaw-2859	646	55	majority	majority	NOUN
taxlaw-2859	646	56	of	of	ADP
taxlaw-2859	646	57	gallery	gallery	NOUN
taxlaw-2859	646	58	relationships	relationship	NOUN
taxlaw-2859	646	59	with	with	ADP
taxlaw-2859	646	60	museums	museum	NOUN
taxlaw-2859	646	61	are	be	AUX
taxlaw-2859	646	62	temporary	temporary	ADJ
taxlaw-2859	646	63	and	and	CCONJ
taxlaw-2859	646	64	transactional	transactional	ADJ
taxlaw-2859	646	65	,	,	PUNCT
taxlaw-2859	646	66	formed	form	VERB
taxlaw-2859	646	67	for	for	ADP
taxlaw-2859	646	68	the	the	DET
taxlaw-2859	646	69	purpose	purpose	NOUN
taxlaw-2859	646	70	of	of	ADP
taxlaw-2859	646	71	producing	produce	VERB
taxlaw-2859	646	72	a	a	DET
taxlaw-2859	646	73	single	single	ADJ
taxlaw-2859	646	74	exhibition	exhibition	NOUN
taxlaw-2859	646	75	.	.	PUNCT
taxlaw-2859	647	1	gallery	gallery	NOUN
taxlaw-2859	647	2	support	support	NOUN
taxlaw-2859	647	3	of	of	ADP
taxlaw-2859	647	4	museum	museum	NOUN
taxlaw-2859	647	5	exhibitions	exhibition	NOUN
taxlaw-2859	647	6	tend	tend	VERB
taxlaw-2859	647	7	to	to	PART
taxlaw-2859	647	8	look	look	VERB
taxlaw-2859	647	9	more	more	ADV
taxlaw-2859	647	10	like	like	ADP
taxlaw-2859	647	11	licensing	licensing	NOUN
taxlaw-2859	647	12	contracts	contract	NOUN
taxlaw-2859	647	13	or	or	CCONJ
taxlaw-2859	647	14	sponsorship	sponsorship	NOUN
taxlaw-2859	647	15	agreements	agreement	NOUN
taxlaw-2859	647	16	between	between	ADP
taxlaw-2859	647	17	the	the	DET
taxlaw-2859	647	18	gallery	gallery	NOUN
taxlaw-2859	647	19	and	and	CCONJ
taxlaw-2859	647	20	museum	museum	NOUN
taxlaw-2859	647	21	.	.	PUNCT
taxlaw-2859	648	1	they	they	PRON
taxlaw-2859	648	2	may	may	AUX
taxlaw-2859	648	3	also	also	ADV
taxlaw-2859	648	4	take	take	VERB
taxlaw-2859	648	5	the	the	DET
taxlaw-2859	648	6	form	form	NOUN
taxlaw-2859	648	7	of	of	ADP
taxlaw-2859	648	8	a	a	DET
taxlaw-2859	648	9	three	three	NUM
taxlaw-2859	648	10	-	-	PUNCT
taxlaw-2859	648	11	way	way	NOUN
taxlaw-2859	648	12	arrangement	arrangement	NOUN
taxlaw-2859	648	13	among	among	ADP
taxlaw-2859	648	14	a	a	DET
taxlaw-2859	648	15	donor	donor	NOUN
taxlaw-2859	648	16	,	,	PUNCT
taxlaw-2859	648	17	museum	museum	NOUN
taxlaw-2859	648	18	and	and	CCONJ
taxlaw-2859	648	19	gallery	gallery	NOUN
taxlaw-2859	648	20	.	.	PUNCT
taxlaw-2859	649	1	in	in	ADP
taxlaw-2859	649	2	such	such	ADJ
taxlaw-2859	649	3	multi	multi	ADJ
taxlaw-2859	649	4	-	-	ADJ
taxlaw-2859	649	5	party	party	ADJ
taxlaw-2859	649	6	arrangements	arrangement	NOUN
taxlaw-2859	649	7	,	,	PUNCT
taxlaw-2859	649	8	a	a	DET
taxlaw-2859	649	9	museum	museum	NOUN
taxlaw-2859	649	10	identifies	identify	VERB
taxlaw-2859	649	11	a	a	DET
taxlaw-2859	649	12	donor	donor	NOUN
taxlaw-2859	649	13	to	to	PART
taxlaw-2859	649	14	advance	advance	VERB
taxlaw-2859	649	15	money	money	NOUN
taxlaw-2859	649	16	to	to	ADP
taxlaw-2859	649	17	a	a	DET
taxlaw-2859	649	18	gallery	gallery	NOUN
taxlaw-2859	649	19	;	;	PUNCT
taxlaw-2859	649	20	the	the	DET
taxlaw-2859	649	21	gallery	gallery	NOUN
taxlaw-2859	649	22	in	in	ADP
taxlaw-2859	649	23	turn	turn	NOUN
taxlaw-2859	649	24	contributes	contribute	VERB
taxlaw-2859	649	25	such	such	ADJ
taxlaw-2859	649	26	funds	fund	NOUN
taxlaw-2859	649	27	to	to	ADP
taxlaw-2859	649	28	the	the	DET
taxlaw-2859	649	29	museum	museum	NOUN
taxlaw-2859	649	30	’s	’s	PART
taxlaw-2859	649	31	exhibition	exhibition	NOUN
taxlaw-2859	649	32	of	of	ADP
taxlaw-2859	649	33	the	the	DET
taxlaw-2859	649	34	artist	artist	NOUN
taxlaw-2859	649	35	;	;	PUNCT
taxlaw-2859	649	36	and	and	CCONJ
taxlaw-2859	649	37	the	the	DET
taxlaw-2859	649	38	artist	artist	NOUN
taxlaw-2859	649	39	provides	provide	VERB
taxlaw-2859	649	40	an	an	DET
taxlaw-2859	649	41	artwork	artwork	NOUN
taxlaw-2859	649	42	to	to	ADP
taxlaw-2859	649	43	the	the	DET
taxlaw-2859	649	44	donor	donor	NOUN
taxlaw-2859	649	45	,	,	PUNCT
taxlaw-2859	649	46	often	often	ADV
taxlaw-2859	649	47	for	for	ADP
taxlaw-2859	649	48	less	less	ADJ
taxlaw-2859	649	49	than	than	ADP
taxlaw-2859	649	50	the	the	DET
taxlaw-2859	649	51	value	value	NOUN
taxlaw-2859	649	52	of	of	ADP
taxlaw-2859	649	53	the	the	DET
taxlaw-2859	649	54	donor	donor	NOUN
taxlaw-2859	649	55	’s	’s	PART
taxlaw-2859	649	56	advance	advance	NOUN
taxlaw-2859	649	57	to	to	ADP
taxlaw-2859	649	58	the	the	DET
taxlaw-2859	649	59	gallery	gallery	NOUN
taxlaw-2859	649	60	.	.	PUNCT
taxlaw-2859	650	1	in	in	ADP
taxlaw-2859	650	2	any	any	DET
taxlaw-2859	650	3	case	case	NOUN
taxlaw-2859	650	4	,	,	PUNCT
taxlaw-2859	650	5	a	a	DET
taxlaw-2859	650	6	contractual	contractual	ADJ
taxlaw-2859	650	7	relationship	relationship	NOUN
taxlaw-2859	650	8	alone	alone	ADV
taxlaw-2859	650	9	has	have	AUX
taxlaw-2859	650	10	been	be	AUX
taxlaw-2859	650	11	ruled	rule	VERB
taxlaw-2859	650	12	insufficient	insufficient	ADJ
taxlaw-2859	650	13	to	to	PART
taxlaw-2859	650	14	make	make	VERB
taxlaw-2859	650	15	a	a	DET
taxlaw-2859	650	16	third	third	ADJ
taxlaw-2859	650	17	party	party	NOUN
taxlaw-2859	650	18	an	an	DET
taxlaw-2859	650	19	insider	insider	NOUN
taxlaw-2859	650	20	,	,	PUNCT
taxlaw-2859	650	21	even	even	ADV
taxlaw-2859	650	22	when	when	SCONJ
taxlaw-2859	650	23	the	the	DET
taxlaw-2859	650	24	contract	contract	NOUN
taxlaw-2859	650	25	considerably	considerably	ADV
taxlaw-2859	650	26	favors	favor	VERB
taxlaw-2859	650	27	such	such	ADJ
taxlaw-2859	650	28	third	third	ADJ
taxlaw-2859	650	29	party	party	NOUN
taxlaw-2859	650	30	.	.	PUNCT
taxlaw-2859	651	1	159	159	NUM
taxlaw-2859	651	2	therefore	therefore	ADV
taxlaw-2859	651	3	,	,	PUNCT
taxlaw-2859	651	4	most	most	ADJ
taxlaw-2859	651	5	crayola	crayola	PROPN
taxlaw-2859	651	6	gallery	gallery	PROPN
taxlaw-2859	651	7	sponsorships	sponsorship	NOUN
taxlaw-2859	651	8	of	of	ADP
taxlaw-2859	651	9	museum	museum	NOUN
taxlaw-2859	651	10	exhibitions	exhibition	NOUN
taxlaw-2859	651	11	are	be	AUX
taxlaw-2859	651	12	unlikely	unlikely	ADJ
taxlaw-2859	651	13	to	to	PART
taxlaw-2859	651	14	support	support	VERB
taxlaw-2859	651	15	a	a	DET
taxlaw-2859	651	16	finding	finding	NOUN
taxlaw-2859	651	17	of	of	ADP
taxlaw-2859	651	18	private	private	ADJ
taxlaw-2859	651	19	inurement	inurement	NOUN
taxlaw-2859	651	20	,	,	PUNCT
taxlaw-2859	651	21	and	and	CCONJ
taxlaw-2859	651	22	this	this	DET
taxlaw-2859	651	23	article	article	NOUN
taxlaw-2859	651	24	’s	’s	PART
taxlaw-2859	651	25	analysis	analysis	NOUN
taxlaw-2859	651	26	thus	thus	ADV
taxlaw-2859	651	27	excludes	exclude	VERB
taxlaw-2859	651	28	further	further	ADJ
taxlaw-2859	651	29	discussion	discussion	NOUN
taxlaw-2859	651	30	of	of	ADP
taxlaw-2859	651	31	private	private	ADJ
taxlaw-2859	651	32	inurement	inurement	ADJ
taxlaw-2859	651	33	,	,	PUNCT
taxlaw-2859	651	34	excess	excess	ADJ
taxlaw-2859	651	35	benefit	benefit	NOUN
taxlaw-2859	651	36	transactions	transaction	NOUN
taxlaw-2859	651	37	and	and	CCONJ
taxlaw-2859	651	38	intermediate	intermediate	ADJ
taxlaw-2859	651	39	sanctions.160	sanctions.160	NOUN
taxlaw-2859	651	40	however	however	ADV
taxlaw-2859	651	41	,	,	PUNCT
taxlaw-2859	651	42	even	even	ADV
taxlaw-2859	651	43	a	a	DET
taxlaw-2859	651	44	short	short	ADJ
taxlaw-2859	651	45	-	-	PUNCT
taxlaw-2859	651	46	term	term	NOUN
taxlaw-2859	651	47	relationship	relationship	NOUN
taxlaw-2859	651	48	nonetheless	nonetheless	ADV
taxlaw-2859	651	49	may	may	AUX
taxlaw-2859	651	50	still	still	ADV
taxlaw-2859	651	51	present	present	VERB
taxlaw-2859	651	52	a	a	DET
taxlaw-2859	651	53	basis	basis	NOUN
taxlaw-2859	651	54	for	for	ADP
taxlaw-2859	651	55	challenging	challenge	VERB
taxlaw-2859	651	56	gallery	gallery	NOUN
taxlaw-2859	651	57	sponsorship	sponsorship	NOUN
taxlaw-2859	651	58	of	of	ADP
taxlaw-2859	651	59	museum	museum	NOUN
taxlaw-2859	651	60	exhibitions	exhibition	NOUN
taxlaw-2859	651	61	,	,	PUNCT
taxlaw-2859	651	62	from	from	ADP
taxlaw-2859	651	63	the	the	DET
taxlaw-2859	651	64	perspective	perspective	NOUN
taxlaw-2859	651	65	of	of	ADP
taxlaw-2859	651	66	a	a	DET
taxlaw-2859	651	67	private	private	ADJ
taxlaw-2859	651	68	benefit	benefit	NOUN
taxlaw-2859	651	69	or	or	CCONJ
taxlaw-2859	651	70	joint	joint	ADJ
taxlaw-2859	651	71	venture	venture	NOUN
taxlaw-2859	651	72	analysis	analysis	NOUN
taxlaw-2859	651	73	.	.	PUNCT
taxlaw-2859	652	1	2	2	X
taxlaw-2859	652	2	.	.	X
taxlaw-2859	652	3	private	private	ADJ
taxlaw-2859	652	4	benefit	benefit	NOUN
taxlaw-2859	652	5	a	a	DET
taxlaw-2859	652	6	commercial	commercial	ADJ
taxlaw-2859	652	7	gallery	gallery	NOUN
taxlaw-2859	652	8	that	that	PRON
taxlaw-2859	652	9	works	work	VERB
taxlaw-2859	652	10	with	with	ADP
taxlaw-2859	652	11	a	a	DET
taxlaw-2859	652	12	nonprofit	nonprofit	ADJ
taxlaw-2859	652	13	art	art	NOUN
taxlaw-2859	652	14	museum	museum	NOUN
taxlaw-2859	652	15	to	to	PART
taxlaw-2859	652	16	present	present	VERB
taxlaw-2859	652	17	an	an	DET
taxlaw-2859	652	18	exhibition	exhibition	NOUN
taxlaw-2859	652	19	of	of	ADP
taxlaw-2859	652	20	its	its	PRON
taxlaw-2859	652	21	artists	artist	NOUN
taxlaw-2859	652	22	’	'	PUNCT
taxlaw-2859	652	23	work	work	NOUN
taxlaw-2859	652	24	could	could	AUX
taxlaw-2859	652	25	stand	stand	VERB
taxlaw-2859	652	26	to	to	PART
taxlaw-2859	652	27	reap	reap	VERB
taxlaw-2859	652	28	prohibited	prohibit	VERB
taxlaw-2859	652	29	substantial	substantial	ADJ
taxlaw-2859	652	30	private	private	ADJ
taxlaw-2859	652	31	benefit	benefit	NOUN
taxlaw-2859	652	32	.	.	PUNCT
taxlaw-2859	653	1	in	in	ADP
taxlaw-2859	653	2	addition	addition	NOUN
taxlaw-2859	653	3	to	to	ADP
taxlaw-2859	653	4	any	any	DET
taxlaw-2859	653	5	benefits	benefit	NOUN
taxlaw-2859	653	6	inherent	inherent	ADJ
taxlaw-2859	653	7	to	to	ADP
taxlaw-2859	653	8	exhibiting	exhibit	VERB
taxlaw-2859	653	9	art	art	NOUN
taxlaw-2859	653	10	in	in	ADP
taxlaw-2859	653	11	a	a	DET
taxlaw-2859	653	12	museum	museum	NOUN
taxlaw-2859	653	13	(	(	PUNCT
taxlaw-2859	653	14	such	such	ADJ
taxlaw-2859	653	15	as	as	ADP
taxlaw-2859	653	16	elevated	elevated	ADJ
taxlaw-2859	653	17	prestige	prestige	NOUN
taxlaw-2859	653	18	and	and	CCONJ
taxlaw-2859	653	19	greater	great	ADJ
taxlaw-2859	653	20	name	name	NOUN
taxlaw-2859	653	21	recognition	recognition	NOUN
taxlaw-2859	653	22	)	)	PUNCT
taxlaw-2859	653	23	,	,	PUNCT
taxlaw-2859	653	24	the	the	DET
taxlaw-2859	653	25	private	private	ADJ
taxlaw-2859	653	26	benefits	benefit	NOUN
taxlaw-2859	653	27	associated	associate	VERB
taxlaw-2859	653	28	with	with	ADP
taxlaw-2859	653	29	gallery	gallery	NOUN
taxlaw-2859	653	30	-	-	PUNCT
taxlaw-2859	653	31	supported	support	VERB
taxlaw-2859	653	32	museums	museum	NOUN
taxlaw-2859	653	33	may	may	AUX
taxlaw-2859	653	34	include	include	VERB
taxlaw-2859	653	35	legal	legal	ADJ
taxlaw-2859	653	36	rights	right	NOUN
taxlaw-2859	653	37	for	for	ADP
taxlaw-2859	653	38	the	the	DET
taxlaw-2859	653	39	gallery	gallery	NOUN
taxlaw-2859	653	40	or	or	CCONJ
taxlaw-2859	653	41	others	other	NOUN
taxlaw-2859	653	42	included	include	VERB
taxlaw-2859	653	43	in	in	ADP
taxlaw-2859	653	44	negotiating	negotiate	VERB
taxlaw-2859	653	45	the	the	DET
taxlaw-2859	653	46	donation	donation	NOUN
taxlaw-2859	653	47	.	.	PUNCT
taxlaw-2859	654	1	these	these	DET
taxlaw-2859	654	2	benefits	benefit	NOUN
taxlaw-2859	654	3	may	may	AUX
taxlaw-2859	654	4	be	be	AUX
taxlaw-2859	654	5	specified	specify	VERB
taxlaw-2859	654	6	in	in	ADP
taxlaw-2859	654	7	the	the	DET
taxlaw-2859	654	8	sponsorship	sponsorship	NOUN
taxlaw-2859	654	9	or	or	CCONJ
taxlaw-2859	654	10	licensing	licensing	NOUN
taxlaw-2859	654	11	agreement	agreement	NOUN
taxlaw-2859	654	12	,	,	PUNCT
taxlaw-2859	654	13	and	and	CCONJ
taxlaw-2859	654	14	include	include	VERB
taxlaw-2859	654	15	:	:	PUNCT
taxlaw-2859	654	16	signage	signage	NOUN
taxlaw-2859	654	17	,	,	PUNCT
taxlaw-2859	654	18	program	program	NOUN
taxlaw-2859	654	19	and	and	CCONJ
taxlaw-2859	654	20	advertising	advertising	NOUN
taxlaw-2859	654	21	credits	credit	NOUN
taxlaw-2859	654	22	,	,	PUNCT
taxlaw-2859	654	23	hospitality	hospitality	NOUN
taxlaw-2859	654	24	,	,	PUNCT
taxlaw-2859	654	25	tie	tie	NOUN
taxlaw-2859	654	26	-	-	PUNCT
taxlaw-2859	654	27	in	in	ADP
taxlaw-2859	654	28	promotions	promotion	NOUN
taxlaw-2859	654	29	,	,	PUNCT
taxlaw-2859	654	30	access	access	NOUN
taxlaw-2859	654	31	to	to	ADP
taxlaw-2859	654	32	star	star	NOUN
taxlaw-2859	654	33	personnel	personnel	NOUN
taxlaw-2859	654	34	,	,	PUNCT
taxlaw-2859	654	35	merchandising	merchandising	NOUN
taxlaw-2859	654	36	,	,	PUNCT
taxlaw-2859	654	37	and	and	CCONJ
taxlaw-2859	654	38	in	in	ADP
taxlaw-2859	654	39	some	some	DET
taxlaw-2859	654	40	cases	case	NOUN
taxlaw-2859	654	41	,	,	PUNCT
taxlaw-2859	654	42	even	even	ADV
taxlaw-2859	654	43	ultimate	ultimate	ADJ
taxlaw-2859	654	44	control	control	NOUN
taxlaw-2859	654	45	over	over	ADP
taxlaw-2859	654	46	the	the	DET
taxlaw-2859	654	47	158	158	NUM
taxlaw-2859	654	48	see	see	NOUN
taxlaw-2859	654	49	variety	variety	NOUN
taxlaw-2859	654	50	club	club	NOUN
taxlaw-2859	654	51	tent	tent	NOUN
taxlaw-2859	654	52	no	no	NOUN
taxlaw-2859	654	53	.	.	NOUN
taxlaw-2859	654	54	6	6	NUM
taxlaw-2859	654	55	charities	charity	NOUN
taxlaw-2859	654	56	,	,	PUNCT
taxlaw-2859	654	57	inc	inc	PROPN
taxlaw-2859	654	58	.	.	PROPN
taxlaw-2859	655	1	v.	v.	ADP
taxlaw-2859	655	2	comm’r	comm’r	NOUN
taxlaw-2859	655	3	,	,	PUNCT
taxlaw-2859	655	4	74	74	NUM
taxlaw-2859	655	5	t.c.m	t.c.m	NOUN
taxlaw-2859	655	6	.	.	PUNCT
taxlaw-2859	656	1	1485	1485	NUM
taxlaw-2859	656	2	,	,	PUNCT
taxlaw-2859	656	3	1493	1493	NUM
taxlaw-2859	656	4	(	(	PUNCT
taxlaw-2859	656	5	1997	1997	NUM
taxlaw-2859	656	6	)	)	PUNCT
taxlaw-2859	656	7	.	.	PUNCT
taxlaw-2859	657	1	159	159	NUM
taxlaw-2859	657	2	see	see	VERB
taxlaw-2859	657	3	united	united	PROPN
taxlaw-2859	657	4	cancer	cancer	PROPN
taxlaw-2859	657	5	council	council	PROPN
taxlaw-2859	657	6	,	,	PUNCT
taxlaw-2859	657	7	inc	inc	PROPN
taxlaw-2859	657	8	.	.	PROPN
taxlaw-2859	658	1	v.	v.	ADP
taxlaw-2859	658	2	comm’r	comm’r	NOUN
taxlaw-2859	658	3	,	,	PUNCT
taxlaw-2859	658	4	165	165	NUM
taxlaw-2859	658	5	f.3d	f.3d	NUM
taxlaw-2859	658	6	1173	1173	NUM
taxlaw-2859	658	7	(	(	PUNCT
taxlaw-2859	658	8	7th	7th	ADJ
taxlaw-2859	658	9	cir	cir	NOUN
taxlaw-2859	658	10	.	.	PROPN
taxlaw-2859	658	11	1999	1999	NUM
taxlaw-2859	658	12	)	)	PUNCT
taxlaw-2859	658	13	(	(	PUNCT
taxlaw-2859	658	14	reversing	reverse	VERB
taxlaw-2859	658	15	the	the	DET
taxlaw-2859	658	16	tax	tax	NOUN
taxlaw-2859	658	17	court	court	NOUN
taxlaw-2859	658	18	’s	’s	PART
taxlaw-2859	658	19	finding	finding	NOUN
taxlaw-2859	658	20	of	of	ADP
taxlaw-2859	658	21	private	private	ADJ
taxlaw-2859	658	22	inurement	inurement	ADJ
taxlaw-2859	658	23	and	and	CCONJ
taxlaw-2859	658	24	remanding	remand	VERB
taxlaw-2859	658	25	for	for	ADP
taxlaw-2859	658	26	consideration	consideration	NOUN
taxlaw-2859	658	27	of	of	ADP
taxlaw-2859	658	28	private	private	ADJ
taxlaw-2859	658	29	benefit	benefit	NOUN
taxlaw-2859	658	30	present	present	ADJ
taxlaw-2859	658	31	in	in	ADP
taxlaw-2859	658	32	a	a	DET
taxlaw-2859	658	33	contract	contract	NOUN
taxlaw-2859	658	34	that	that	PRON
taxlaw-2859	658	35	gave	give	VERB
taxlaw-2859	658	36	90	90	NUM
taxlaw-2859	658	37	%	%	NOUN
taxlaw-2859	658	38	of	of	ADP
taxlaw-2859	658	39	the	the	DET
taxlaw-2859	658	40	contributions	contribution	NOUN
taxlaw-2859	658	41	received	receive	VERB
taxlaw-2859	658	42	by	by	ADP
taxlaw-2859	658	43	the	the	DET
taxlaw-2859	658	44	charity	charity	NOUN
taxlaw-2859	658	45	to	to	ADP
taxlaw-2859	658	46	the	the	DET
taxlaw-2859	658	47	fundraising	fundraising	NOUN
taxlaw-2859	658	48	company	company	NOUN
taxlaw-2859	658	49	it	it	PRON
taxlaw-2859	658	50	hired	hire	VERB
taxlaw-2859	658	51	)	)	PUNCT
taxlaw-2859	658	52	.	.	PUNCT
taxlaw-2859	659	1	160	160	NUM
taxlaw-2859	659	2	it	it	PRON
taxlaw-2859	659	3	would	would	AUX
taxlaw-2859	659	4	be	be	AUX
taxlaw-2859	659	5	necessary	necessary	ADJ
taxlaw-2859	659	6	to	to	PART
taxlaw-2859	659	7	examine	examine	VERB
taxlaw-2859	659	8	the	the	DET
taxlaw-2859	659	9	individual	individual	ADJ
taxlaw-2859	659	10	provisions	provision	NOUN
taxlaw-2859	659	11	in	in	ADP
taxlaw-2859	659	12	licensing	licensing	NOUN
taxlaw-2859	659	13	and	and	CCONJ
taxlaw-2859	659	14	sponsorship	sponsorship	NOUN
taxlaw-2859	659	15	agreements	agreement	NOUN
taxlaw-2859	659	16	to	to	PART
taxlaw-2859	659	17	determine	determine	VERB
taxlaw-2859	659	18	with	with	ADP
taxlaw-2859	659	19	greater	great	ADJ
taxlaw-2859	659	20	certainty	certainty	NOUN
taxlaw-2859	659	21	whether	whether	SCONJ
taxlaw-2859	659	22	a	a	DET
taxlaw-2859	659	23	commercial	commercial	ADJ
taxlaw-2859	659	24	gallery	gallery	NOUN
taxlaw-2859	659	25	’s	’s	PART
taxlaw-2859	659	26	relationship	relationship	NOUN
taxlaw-2859	659	27	with	with	ADP
taxlaw-2859	659	28	a	a	DET
taxlaw-2859	659	29	nonprofit	nonprofit	ADJ
taxlaw-2859	659	30	museum	museum	NOUN
taxlaw-2859	659	31	justifies	justify	VERB
taxlaw-2859	659	32	disqualified	disqualify	VERB
taxlaw-2859	659	33	person	person	NOUN
taxlaw-2859	659	34	status	status	NOUN
taxlaw-2859	659	35	and	and	CCONJ
taxlaw-2859	659	36	thus	thus	ADV
taxlaw-2859	659	37	makes	make	VERB
taxlaw-2859	659	38	the	the	DET
taxlaw-2859	659	39	intermediate	intermediate	ADJ
taxlaw-2859	659	40	sanctions	sanction	NOUN
taxlaw-2859	659	41	and	and	CCONJ
taxlaw-2859	659	42	excess	excess	ADJ
taxlaw-2859	659	43	benefit	benefit	NOUN
taxlaw-2859	659	44	provisions	provision	NOUN
taxlaw-2859	659	45	applicable	applicable	ADJ
taxlaw-2859	659	46	.	.	PUNCT
taxlaw-2859	660	1	2017	2017	NUM
taxlaw-2859	660	2	]	]	PUNCT
taxlaw-2859	660	3	gallery	gallery	NOUN
taxlaw-2859	660	4	-	-	PUNCT
taxlaw-2859	660	5	supported	support	VERB
taxlaw-2859	660	6	art	art	NOUN
taxlaw-2859	660	7	exhibitions	exhibition	NOUN
taxlaw-2859	660	8	95	95	NUM
taxlaw-2859	660	9	exhibition.161	exhibition.161	ADJ
taxlaw-2859	660	10	whether	whether	SCONJ
taxlaw-2859	660	11	any	any	PRON
taxlaw-2859	660	12	of	of	ADP
taxlaw-2859	660	13	these	these	DET
taxlaw-2859	660	14	benefits	benefit	NOUN
taxlaw-2859	660	15	are	be	AUX
taxlaw-2859	660	16	permissible	permissible	ADJ
taxlaw-2859	660	17	is	be	AUX
taxlaw-2859	660	18	determined	determine	VERB
taxlaw-2859	660	19	by	by	ADP
taxlaw-2859	660	20	the	the	DET
taxlaw-2859	660	21	rules	rule	NOUN
taxlaw-2859	660	22	on	on	ADP
taxlaw-2859	660	23	private	private	ADJ
taxlaw-2859	660	24	benefit	benefit	NOUN
taxlaw-2859	660	25	.	.	PUNCT
taxlaw-2859	661	1	private	private	ADJ
taxlaw-2859	661	2	benefit	benefit	NOUN
taxlaw-2859	661	3	is	be	AUX
taxlaw-2859	661	4	a	a	DET
taxlaw-2859	661	5	judicially	judicially	ADV
taxlaw-2859	661	6	-	-	PUNCT
taxlaw-2859	661	7	constructed	construct	VERB
taxlaw-2859	661	8	doctrine	doctrine	NOUN
taxlaw-2859	661	9	that	that	PRON
taxlaw-2859	661	10	can	can	AUX
taxlaw-2859	661	11	cause	cause	VERB
taxlaw-2859	661	12	an	an	DET
taxlaw-2859	661	13	organization	organization	NOUN
taxlaw-2859	661	14	to	to	PART
taxlaw-2859	661	15	lose	lose	VERB
taxlaw-2859	661	16	its	its	PRON
taxlaw-2859	661	17	exemption	exemption	NOUN
taxlaw-2859	661	18	if	if	SCONJ
taxlaw-2859	661	19	,	,	PUNCT
taxlaw-2859	661	20	as	as	ADP
taxlaw-2859	661	21	a	a	DET
taxlaw-2859	661	22	result	result	NOUN
taxlaw-2859	661	23	of	of	ADP
taxlaw-2859	661	24	serving	serve	VERB
taxlaw-2859	661	25	its	its	PRON
taxlaw-2859	661	26	charitable	charitable	ADJ
taxlaw-2859	661	27	class	class	NOUN
taxlaw-2859	661	28	,	,	PUNCT
taxlaw-2859	661	29	it	it	PRON
taxlaw-2859	661	30	confers	confer	VERB
taxlaw-2859	661	31	an	an	DET
taxlaw-2859	661	32	excessive	excessive	ADJ
taxlaw-2859	661	33	benefit	benefit	NOUN
taxlaw-2859	661	34	(	(	PUNCT
taxlaw-2859	661	35	often	often	ADV
taxlaw-2859	661	36	,	,	PUNCT
taxlaw-2859	661	37	but	but	CCONJ
taxlaw-2859	661	38	not	not	PART
taxlaw-2859	661	39	necessarily	necessarily	ADV
taxlaw-2859	661	40	,	,	PUNCT
taxlaw-2859	661	41	a	a	DET
taxlaw-2859	661	42	financial	financial	ADJ
taxlaw-2859	661	43	benefit	benefit	NOUN
taxlaw-2859	661	44	)	)	PUNCT
taxlaw-2859	661	45	on	on	ADP
taxlaw-2859	661	46	parties	party	NOUN
taxlaw-2859	661	47	outside	outside	ADV
taxlaw-2859	661	48	of	of	ADP
taxlaw-2859	661	49	the	the	DET
taxlaw-2859	661	50	charitable	charitable	ADJ
taxlaw-2859	661	51	class	class	NOUN
taxlaw-2859	661	52	.	.	PUNCT
taxlaw-2859	662	1	unlike	unlike	ADP
taxlaw-2859	662	2	private	private	ADJ
taxlaw-2859	662	3	inurement	inurement	ADJ
taxlaw-2859	662	4	transactions	transaction	NOUN
taxlaw-2859	662	5	,	,	PUNCT
taxlaw-2859	662	6	the	the	DET
taxlaw-2859	662	7	private	private	ADJ
taxlaw-2859	662	8	benefit	benefit	NOUN
taxlaw-2859	662	9	doctrine	doctrine	NOUN
taxlaw-2859	662	10	extends	extend	VERB
taxlaw-2859	662	11	to	to	ADP
taxlaw-2859	662	12	independent	independent	ADJ
taxlaw-2859	662	13	,	,	PUNCT
taxlaw-2859	662	14	disinterested	disinterested	ADJ
taxlaw-2859	662	15	third	third	ADJ
taxlaw-2859	662	16	parties	party	NOUN
taxlaw-2859	662	17	to	to	ADP
taxlaw-2859	662	18	the	the	DET
taxlaw-2859	662	19	organization	organization	NOUN
taxlaw-2859	662	20	,	,	PUNCT
taxlaw-2859	662	21	162	162	NUM
taxlaw-2859	662	22	even	even	ADV
taxlaw-2859	662	23	if	if	SCONJ
taxlaw-2859	662	24	when	when	SCONJ
taxlaw-2859	662	25	transactions	transaction	NOUN
taxlaw-2859	662	26	are	be	AUX
taxlaw-2859	662	27	fairly	fairly	ADV
taxlaw-2859	662	28	and	and	CCONJ
taxlaw-2859	662	29	objectively	objectively	ADV
taxlaw-2859	662	30	priced	price	VERB
taxlaw-2859	662	31	at	at	ADP
taxlaw-2859	662	32	market	market	NOUN
taxlaw-2859	662	33	value.163	value.163	NOUN
taxlaw-2859	662	34	as	as	ADP
taxlaw-2859	662	35	with	with	ADP
taxlaw-2859	662	36	private	private	ADJ
taxlaw-2859	662	37	inurement	inurement	ADJ
taxlaw-2859	662	38	,	,	PUNCT
taxlaw-2859	662	39	the	the	DET
taxlaw-2859	662	40	treasury	treasury	PROPN
taxlaw-2859	662	41	regulations	regulation	NOUN
taxlaw-2859	662	42	specifically	specifically	ADV
taxlaw-2859	662	43	address	address	VERB
taxlaw-2859	662	44	the	the	DET
taxlaw-2859	662	45	example	example	NOUN
taxlaw-2859	662	46	of	of	ADP
taxlaw-2859	662	47	an	an	DET
taxlaw-2859	662	48	art	art	NOUN
taxlaw-2859	662	49	museum	museum	NOUN
taxlaw-2859	662	50	that	that	PRON
taxlaw-2859	662	51	,	,	PUNCT
taxlaw-2859	662	52	in	in	ADP
taxlaw-2859	662	53	pursuing	pursue	VERB
taxlaw-2859	662	54	its	its	PRON
taxlaw-2859	662	55	mission	mission	NOUN
taxlaw-2859	662	56	of	of	ADP
taxlaw-2859	662	57	exhibiting	exhibit	VERB
taxlaw-2859	662	58	art	art	NOUN
taxlaw-2859	662	59	to	to	ADP
taxlaw-2859	662	60	the	the	DET
taxlaw-2859	662	61	public	public	NOUN
taxlaw-2859	662	62	,	,	PUNCT
taxlaw-2859	662	63	provide	provide	VERB
taxlaw-2859	662	64	indirect	indirect	ADJ
taxlaw-2859	662	65	,	,	PUNCT
taxlaw-2859	662	66	secondary	secondary	ADJ
taxlaw-2859	662	67	benefits	benefit	NOUN
taxlaw-2859	662	68	to	to	ADP
taxlaw-2859	662	69	specific	specific	ADJ
taxlaw-2859	662	70	individuals	individual	NOUN
taxlaw-2859	662	71	outside	outside	ADP
taxlaw-2859	662	72	the	the	DET
taxlaw-2859	662	73	intended	intend	VERB
taxlaw-2859	662	74	charitable	charitable	ADJ
taxlaw-2859	662	75	class	class	NOUN
taxlaw-2859	662	76	.	.	PUNCT
taxlaw-2859	663	1	in	in	ADP
taxlaw-2859	663	2	this	this	DET
taxlaw-2859	663	3	example	example	NOUN
taxlaw-2859	663	4	,	,	PUNCT
taxlaw-2859	663	5	the	the	DET
taxlaw-2859	663	6	irs	irs	PROPN
taxlaw-2859	663	7	describes	describe	VERB
taxlaw-2859	663	8	an	an	DET
taxlaw-2859	663	9	art	art	NOUN
taxlaw-2859	663	10	museum	museum	NOUN
taxlaw-2859	663	11	that	that	PRON
taxlaw-2859	663	12	displays	display	VERB
taxlaw-2859	663	13	the	the	DET
taxlaw-2859	663	14	work	work	NOUN
taxlaw-2859	663	15	of	of	ADP
taxlaw-2859	663	16	unknown	unknown	ADJ
taxlaw-2859	663	17	but	but	CCONJ
taxlaw-2859	663	18	promising	promise	VERB
taxlaw-2859	663	19	artists	artist	NOUN
taxlaw-2859	663	20	;	;	PUNCT
taxlaw-2859	663	21	unlike	unlike	ADP
taxlaw-2859	663	22	the	the	DET
taxlaw-2859	663	23	example	example	NOUN
taxlaw-2859	663	24	provided	provide	VERB
taxlaw-2859	663	25	in	in	ADP
taxlaw-2859	663	26	the	the	DET
taxlaw-2859	663	27	case	case	NOUN
taxlaw-2859	663	28	of	of	ADP
taxlaw-2859	663	29	private	private	ADJ
taxlaw-2859	663	30	inurement	inurement	ADJ
taxlaw-2859	663	31	,	,	PUNCT
taxlaw-2859	663	32	the	the	DET
taxlaw-2859	663	33	board	board	NOUN
taxlaw-2859	663	34	governing	govern	VERB
taxlaw-2859	663	35	the	the	DET
taxlaw-2859	663	36	art	art	NOUN
taxlaw-2859	663	37	museum	museum	NOUN
taxlaw-2859	663	38	is	be	AUX
taxlaw-2859	663	39	unrelated	unrelated	ADJ
taxlaw-2859	663	40	to	to	ADP
taxlaw-2859	663	41	these	these	DET
taxlaw-2859	663	42	artists	artist	NOUN
taxlaw-2859	663	43	.	.	PUNCT
taxlaw-2859	664	1	nonetheless	nonetheless	ADV
taxlaw-2859	664	2	,	,	PUNCT
taxlaw-2859	664	3	because	because	SCONJ
taxlaw-2859	664	4	the	the	DET
taxlaw-2859	664	5	art	art	NOUN
taxlaw-2859	664	6	exhibited	exhibit	VERB
taxlaw-2859	664	7	is	be	AUX
taxlaw-2859	664	8	for	for	ADP
taxlaw-2859	664	9	sale	sale	NOUN
taxlaw-2859	664	10	pursuant	pursuant	ADJ
taxlaw-2859	664	11	to	to	ADP
taxlaw-2859	664	12	a	a	DET
taxlaw-2859	664	13	consignment	consignment	ADJ
taxlaw-2859	664	14	arrangement	arrangement	NOUN
taxlaw-2859	664	15	that	that	PRON
taxlaw-2859	664	16	gives	give	VERB
taxlaw-2859	664	17	the	the	DET
taxlaw-2859	664	18	artist	artist	NOUN
taxlaw-2859	664	19	90	90	NUM
taxlaw-2859	664	20	%	%	NOUN
taxlaw-2859	664	21	of	of	ADP
taxlaw-2859	664	22	the	the	DET
taxlaw-2859	664	23	proceeds	proceed	NOUN
taxlaw-2859	664	24	,	,	PUNCT
taxlaw-2859	664	25	the	the	DET
taxlaw-2859	664	26	primary	primary	ADJ
taxlaw-2859	664	27	activity	activity	NOUN
taxlaw-2859	664	28	of	of	ADP
taxlaw-2859	664	29	the	the	DET
taxlaw-2859	664	30	art	art	NOUN
taxlaw-2859	664	31	museum	museum	NOUN
taxlaw-2859	664	32	serves	serve	VERB
taxlaw-2859	664	33	the	the	DET
taxlaw-2859	664	34	artists	artist	NOUN
taxlaw-2859	664	35	’	’	PART
taxlaw-2859	664	36	interest	interest	NOUN
taxlaw-2859	664	37	,	,	PUNCT
taxlaw-2859	664	38	and	and	CCONJ
taxlaw-2859	664	39	the	the	DET
taxlaw-2859	664	40	art	art	NOUN
taxlaw-2859	664	41	museum	museum	NOUN
taxlaw-2859	664	42	is	be	AUX
taxlaw-2859	664	43	not	not	PART
taxlaw-2859	664	44	exempt.164	exempt.164	NOUN
taxlaw-2859	664	45	while	while	SCONJ
taxlaw-2859	664	46	the	the	DET
taxlaw-2859	664	47	irs	irs	PROPN
taxlaw-2859	664	48	recently	recently	ADV
taxlaw-2859	664	49	confirmed	confirm	VERB
taxlaw-2859	664	50	this	this	DET
taxlaw-2859	664	51	position	position	NOUN
taxlaw-2859	664	52	in	in	ADP
taxlaw-2859	664	53	denying	deny	VERB
taxlaw-2859	664	54	exempt	exempt	ADJ
taxlaw-2859	664	55	status	status	NOUN
taxlaw-2859	664	56	to	to	ADP
taxlaw-2859	664	57	an	an	DET
taxlaw-2859	664	58	art	art	NOUN
taxlaw-2859	664	59	gallery	gallery	NOUN
taxlaw-2859	664	60	that	that	PRON
taxlaw-2859	664	61	it	it	PRON
taxlaw-2859	664	62	deemed	deem	VERB
taxlaw-2859	664	63	to	to	PART
taxlaw-2859	664	64	be	be	AUX
taxlaw-2859	664	65	like	like	ADP
taxlaw-2859	664	66	the	the	DET
taxlaw-2859	664	67	museum	museum	NOUN
taxlaw-2859	664	68	described	describe	VERB
taxlaw-2859	664	69	in	in	ADP
taxlaw-2859	664	70	the	the	DET
taxlaw-2859	664	71	treasury	treasury	NOUN
taxlaw-2859	664	72	regulations,165	regulations,165	ADP
taxlaw-2859	664	73	the	the	DET
taxlaw-2859	664	74	private	private	ADJ
taxlaw-2859	664	75	benefit	benefit	NOUN
taxlaw-2859	664	76	doctrine	doctrine	NOUN
taxlaw-2859	664	77	is	be	AUX
taxlaw-2859	664	78	even	even	ADV
taxlaw-2859	664	79	broader	broad	ADJ
taxlaw-2859	664	80	than	than	SCONJ
taxlaw-2859	664	81	the	the	DET
taxlaw-2859	664	82	treasury	treasury	NOUN
taxlaw-2859	664	83	regulation	regulation	NOUN
taxlaw-2859	664	84	suggests	suggest	VERB
taxlaw-2859	664	85	.	.	PUNCT
taxlaw-2859	665	1	the	the	DET
taxlaw-2859	665	2	key	key	ADJ
taxlaw-2859	665	3	case	case	NOUN
taxlaw-2859	665	4	establishing	establish	VERB
taxlaw-2859	665	5	the	the	DET
taxlaw-2859	665	6	doctrine	doctrine	NOUN
taxlaw-2859	665	7	,	,	PUNCT
taxlaw-2859	665	8	american	american	PROPN
taxlaw-2859	665	9	campaign	campaign	PROPN
taxlaw-2859	665	10	academy	academy	PROPN
taxlaw-2859	665	11	v.	v.	PROPN
taxlaw-2859	665	12	commissioner	commissioner	PROPN
taxlaw-2859	665	13	,	,	PUNCT
taxlaw-2859	665	14	166	166	NUM
taxlaw-2859	665	15	disallowed	disallow	VERB
taxlaw-2859	665	16	exemption	exemption	NOUN
taxlaw-2859	665	17	of	of	ADP
taxlaw-2859	665	18	an	an	DET
taxlaw-2859	665	19	educational	educational	ADJ
taxlaw-2859	665	20	institution	institution	NOUN
taxlaw-2859	665	21	whose	whose	DET
taxlaw-2859	665	22	graduates	graduate	NOUN
taxlaw-2859	665	23	nearly	nearly	ADV
taxlaw-2859	665	24	all	all	PRON
taxlaw-2859	665	25	worked	work	VERB
taxlaw-2859	665	26	for	for	ADP
taxlaw-2859	665	27	a	a	DET
taxlaw-2859	665	28	single	single	ADJ
taxlaw-2859	665	29	political	political	ADJ
taxlaw-2859	665	30	party	party	NOUN
taxlaw-2859	665	31	,	,	PUNCT
taxlaw-2859	665	32	and	and	CCONJ
taxlaw-2859	665	33	whose	whose	DET
taxlaw-2859	665	34	curriculum	curriculum	NOUN
taxlaw-2859	665	35	and	and	CCONJ
taxlaw-2859	665	36	faculty	faculty	NOUN
taxlaw-2859	665	37	mostly	mostly	ADV
taxlaw-2859	665	38	originated	originate	VERB
taxlaw-2859	665	39	from	from	ADP
taxlaw-2859	665	40	programs	program	NOUN
taxlaw-2859	665	41	previously	previously	ADV
taxlaw-2859	665	42	conducted	conduct	VERB
taxlaw-2859	665	43	by	by	ADP
taxlaw-2859	665	44	that	that	DET
taxlaw-2859	665	45	party	party	NOUN
taxlaw-2859	665	46	.	.	PUNCT
taxlaw-2859	666	1	there	there	PRON
taxlaw-2859	666	2	was	be	VERB
taxlaw-2859	666	3	no	no	DET
taxlaw-2859	666	4	evidence	evidence	NOUN
taxlaw-2859	666	5	that	that	SCONJ
taxlaw-2859	666	6	the	the	DET
taxlaw-2859	666	7	political	political	ADJ
taxlaw-2859	666	8	party	party	NOUN
taxlaw-2859	666	9	exerted	exert	VERB
taxlaw-2859	666	10	insider	insider	NOUN
taxlaw-2859	666	11	influence	influence	NOUN
taxlaw-2859	666	12	or	or	CCONJ
taxlaw-2859	666	13	funneled	funnel	VERB
taxlaw-2859	666	14	off	off	ADP
taxlaw-2859	666	15	funds	fund	NOUN
taxlaw-2859	666	16	,	,	PUNCT
taxlaw-2859	666	17	yet	yet	CCONJ
taxlaw-2859	666	18	the	the	DET
taxlaw-2859	666	19	court	court	NOUN
taxlaw-2859	666	20	still	still	ADV
taxlaw-2859	666	21	found	find	VERB
taxlaw-2859	666	22	that	that	SCONJ
taxlaw-2859	666	23	the	the	DET
taxlaw-2859	666	24	political	political	ADJ
taxlaw-2859	666	25	party	party	NOUN
taxlaw-2859	666	26	benefitted	benefit	VERB
taxlaw-2859	666	27	to	to	ADP
taxlaw-2859	666	28	an	an	DET
taxlaw-2859	666	29	impermissibly	impermissibly	ADV
taxlaw-2859	666	30	substantial	substantial	ADJ
taxlaw-2859	666	31	degree.167	degree.167	NOUN
taxlaw-2859	666	32	therefore	therefore	ADV
taxlaw-2859	666	33	,	,	PUNCT
taxlaw-2859	666	34	while	while	SCONJ
taxlaw-2859	666	35	the	the	DET
taxlaw-2859	666	36	treasury	treasury	NOUN
taxlaw-2859	666	37	regulation	regulation	NOUN
taxlaw-2859	666	38	again	again	ADV
taxlaw-2859	666	39	does	do	AUX
taxlaw-2859	666	40	not	not	PART
taxlaw-2859	666	41	explicitly	explicitly	ADV
taxlaw-2859	666	42	address	address	VERB
taxlaw-2859	666	43	the	the	DET
taxlaw-2859	666	44	situation	situation	NOUN
taxlaw-2859	666	45	in	in	ADP
taxlaw-2859	666	46	which	which	PRON
taxlaw-2859	666	47	a	a	DET
taxlaw-2859	666	48	third	third	ADJ
taxlaw-2859	666	49	-	-	PUNCT
taxlaw-2859	666	50	party	party	NOUN
taxlaw-2859	666	51	gallery	gallery	NOUN
taxlaw-2859	666	52	funds	fund	VERB
taxlaw-2859	666	53	a	a	DET
taxlaw-2859	666	54	museum	museum	NOUN
taxlaw-2859	666	55	show	show	NOUN
taxlaw-2859	666	56	,	,	PUNCT
taxlaw-2859	666	57	american	american	ADJ
taxlaw-2859	666	58	campaign	campaign	NOUN
taxlaw-2859	666	59	academy	academy	NOUN
taxlaw-2859	666	60	establishes	establish	VERB
taxlaw-2859	666	61	that	that	SCONJ
taxlaw-2859	666	62	a	a	DET
taxlaw-2859	666	63	gallery	gallery	NOUN
taxlaw-2859	666	64	that	that	PRON
taxlaw-2859	666	65	neither	neither	CCONJ
taxlaw-2859	666	66	exerts	exert	VERB
taxlaw-2859	666	67	influence	influence	NOUN
taxlaw-2859	666	68	over	over	ADP
taxlaw-2859	666	69	an	an	DET
taxlaw-2859	666	70	art	art	NOUN
taxlaw-2859	666	71	exhibition	exhibition	NOUN
taxlaw-2859	666	72	nor	nor	CCONJ
taxlaw-2859	666	73	improperly	improperly	ADV
taxlaw-2859	666	74	takes	take	VERB
taxlaw-2859	666	75	funds	fund	NOUN
taxlaw-2859	666	76	from	from	ADP
taxlaw-2859	666	77	the	the	DET
taxlaw-2859	666	78	presenting	present	VERB
taxlaw-2859	666	79	art	art	NOUN
taxlaw-2859	666	80	organization	organization	NOUN
taxlaw-2859	666	81	could	could	AUX
taxlaw-2859	666	82	nonetheless	nonetheless	ADV
taxlaw-2859	666	83	be	be	AUX
taxlaw-2859	666	84	the	the	DET
taxlaw-2859	666	85	recipient	recipient	NOUN
taxlaw-2859	666	86	of	of	ADP
taxlaw-2859	666	87	forbidden	forbid	VERB
taxlaw-2859	666	88	private	private	ADJ
taxlaw-2859	666	89	benefit	benefit	NOUN
taxlaw-2859	666	90	.	.	PUNCT
taxlaw-2859	667	1	161	161	NUM
taxlaw-2859	667	2	mark	mark	NOUN
taxlaw-2859	667	3	walhimer	walhimer	NOUN
taxlaw-2859	667	4	,	,	PUNCT
taxlaw-2859	667	5	the	the	DET
taxlaw-2859	667	6	museum	museum	NOUN
taxlaw-2859	667	7	toolbox	toolbox	NOUN
taxlaw-2859	667	8	:	:	PUNCT
taxlaw-2859	667	9	sample	sample	PROPN
taxlaw-2859	667	10	museum	museum	NOUN
taxlaw-2859	667	11	exhibit	exhibit	NOUN
taxlaw-2859	667	12	sponsorship	sponsorship	NOUN
taxlaw-2859	667	13	agreement	agreement	NOUN
taxlaw-2859	667	14	,	,	PUNCT
taxlaw-2859	667	15	museums	museum	NOUN
taxlaw-2859	667	16	101	101	NUM
taxlaw-2859	667	17	,	,	PUNCT
taxlaw-2859	667	18	190	190	NUM
taxlaw-2859	667	19	(	(	PUNCT
taxlaw-2859	667	20	2015	2015	NUM
taxlaw-2859	667	21	)	)	PUNCT
taxlaw-2859	667	22	.	.	PUNCT
taxlaw-2859	668	1	see	see	VERB
taxlaw-2859	668	2	also	also	ADV
taxlaw-2859	668	3	mary	mary	PROPN
taxlaw-2859	668	4	hutchins	hutchins	PROPN
taxlaw-2859	668	5	reed	reed	PROPN
taxlaw-2859	668	6	,	,	PUNCT
taxlaw-2859	668	7	sponsorship	sponsorship	NOUN
taxlaw-2859	668	8	and	and	CCONJ
taxlaw-2859	668	9	the	the	DET
taxlaw-2859	668	10	arts	art	NOUN
taxlaw-2859	668	11	:	:	PUNCT
taxlaw-2859	668	12	a	a	DET
taxlaw-2859	668	13	brief	brief	ADJ
taxlaw-2859	668	14	overview	overview	NOUN
taxlaw-2859	668	15	of	of	ADP
taxlaw-2859	668	16	legal	legal	ADJ
taxlaw-2859	668	17	issues	issue	NOUN
taxlaw-2859	668	18	for	for	ADP
taxlaw-2859	668	19	not	not	PART
taxlaw-2859	668	20	-	-	PUNCT
taxlaw-2859	668	21	for	for	ADP
taxlaw-2859	668	22	-	-	PUNCT
taxlaw-2859	668	23	profits	profit	NOUN
taxlaw-2859	668	24	,	,	PUNCT
taxlaw-2859	668	25	13	13	NUM
taxlaw-2859	668	26	ent	ent	NOUN
taxlaw-2859	668	27	.	.	PUNCT
taxlaw-2859	669	1	sports	sport	NOUN
taxlaw-2859	669	2	law	law	NOUN
taxlaw-2859	669	3	13	13	NUM
taxlaw-2859	669	4	(	(	PUNCT
taxlaw-2859	669	5	1995	1995	NUM
taxlaw-2859	669	6	)	)	PUNCT
taxlaw-2859	669	7	(	(	PUNCT
taxlaw-2859	669	8	describing	describe	VERB
taxlaw-2859	669	9	common	common	ADJ
taxlaw-2859	669	10	benefits	benefit	NOUN
taxlaw-2859	669	11	provided	provide	VERB
taxlaw-2859	669	12	in	in	ADP
taxlaw-2859	669	13	sponsorship	sponsorship	NOUN
taxlaw-2859	669	14	agreements	agreement	NOUN
taxlaw-2859	669	15	)	)	PUNCT
taxlaw-2859	669	16	;	;	PUNCT
taxlaw-2859	669	17	barstow	barstow	NOUN
taxlaw-2859	669	18	,	,	PUNCT
taxlaw-2859	669	19	supra	supra	PROPN
taxlaw-2859	669	20	note	note	NOUN
taxlaw-2859	669	21	44	44	NUM
taxlaw-2859	669	22	(	(	PUNCT
taxlaw-2859	669	23	detailing	detail	VERB
taxlaw-2859	669	24	hospitality	hospitality	NOUN
taxlaw-2859	669	25	benefits	benefit	NOUN
taxlaw-2859	669	26	provided	provide	VERB
taxlaw-2859	669	27	in	in	ADP
taxlaw-2859	669	28	exchange	exchange	NOUN
taxlaw-2859	669	29	for	for	ADP
taxlaw-2859	669	30	christie	christie	NOUN
taxlaw-2859	669	31	's	's	PART
taxlaw-2859	669	32	sponsorship	sponsorship	NOUN
taxlaw-2859	669	33	of	of	ADP
taxlaw-2859	669	34	an	an	DET
taxlaw-2859	669	35	exhibition	exhibition	NOUN
taxlaw-2859	669	36	at	at	ADP
taxlaw-2859	669	37	the	the	DET
taxlaw-2859	669	38	brooklyn	brooklyn	PROPN
taxlaw-2859	669	39	museum	museum	PROPN
taxlaw-2859	669	40	)	)	PUNCT
taxlaw-2859	669	41	;	;	PUNCT
taxlaw-2859	669	42	thornton	thornton	PROPN
taxlaw-2859	669	43	,	,	PUNCT
taxlaw-2859	669	44	supra	supra	PROPN
taxlaw-2859	669	45	note	note	PROPN
taxlaw-2859	669	46	8	8	NUM
taxlaw-2859	669	47	,	,	PUNCT
taxlaw-2859	669	48	at	at	ADP
taxlaw-2859	669	49	100	100	NUM
taxlaw-2859	669	50	(	(	PUNCT
taxlaw-2859	669	51	describing	describe	VERB
taxlaw-2859	669	52	contracts	contract	NOUN
taxlaw-2859	669	53	between	between	ADP
taxlaw-2859	669	54	artist	artist	NOUN
taxlaw-2859	669	55	and	and	CCONJ
taxlaw-2859	669	56	exhibiting	exhibit	VERB
taxlaw-2859	669	57	museum	museum	NOUN
taxlaw-2859	669	58	that	that	PRON
taxlaw-2859	669	59	grant	grant	VERB
taxlaw-2859	669	60	artist	artist	NOUN
taxlaw-2859	669	61	ultimate	ultimate	ADJ
taxlaw-2859	669	62	control	control	NOUN
taxlaw-2859	669	63	)	)	PUNCT
taxlaw-2859	669	64	.	.	PUNCT
taxlaw-2859	670	1	162	162	NUM
taxlaw-2859	670	2	american	american	ADJ
taxlaw-2859	670	3	campaign	campaign	NOUN
taxlaw-2859	670	4	academy	academy	PROPN
taxlaw-2859	670	5	v.	v.	CCONJ
taxlaw-2859	670	6	comm’r	comm’r	NOUN
taxlaw-2859	670	7	,	,	PUNCT
taxlaw-2859	670	8	92	92	NUM
taxlaw-2859	670	9	t.c	t.c	NOUN
taxlaw-2859	670	10	.	.	PROPN
taxlaw-2859	670	11	1053	1053	NUM
taxlaw-2859	670	12	(	(	PUNCT
taxlaw-2859	670	13	1989	1989	NUM
taxlaw-2859	670	14	)	)	PUNCT
taxlaw-2859	670	15	.	.	PUNCT
taxlaw-2859	671	1	163	163	NUM
taxlaw-2859	671	2	united	united	PROPN
taxlaw-2859	671	3	cancer	cancer	PROPN
taxlaw-2859	671	4	council	council	PROPN
taxlaw-2859	671	5	,	,	PUNCT
taxlaw-2859	671	6	inc	inc	PROPN
taxlaw-2859	671	7	.	.	PROPN
taxlaw-2859	672	1	v.	v.	ADP
taxlaw-2859	672	2	comm’r	comm’r	NOUN
taxlaw-2859	672	3	,	,	PUNCT
taxlaw-2859	672	4	165	165	NUM
taxlaw-2859	672	5	f.3d	f.3d	NUM
taxlaw-2859	672	6	at	at	ADP
taxlaw-2859	672	7	1176	1176	NUM
taxlaw-2859	672	8	(	(	PUNCT
taxlaw-2859	673	1	suggesting	suggest	VERB
taxlaw-2859	673	2	that	that	SCONJ
taxlaw-2859	673	3	a	a	DET
taxlaw-2859	673	4	one	one	NUM
taxlaw-2859	673	5	-	-	PUNCT
taxlaw-2859	673	6	sided	sided	ADJ
taxlaw-2859	673	7	contract	contract	NOUN
taxlaw-2859	673	8	may	may	AUX
taxlaw-2859	673	9	effectively	effectively	ADV
taxlaw-2859	673	10	support	support	VERB
taxlaw-2859	673	11	a	a	DET
taxlaw-2859	673	12	finding	finding	NOUN
taxlaw-2859	673	13	of	of	ADP
taxlaw-2859	673	14	private	private	ADJ
taxlaw-2859	673	15	benefit	benefit	NOUN
taxlaw-2859	673	16	.	.	PUNCT
taxlaw-2859	673	17	)	)	PUNCT
taxlaw-2859	673	18	.	.	PUNCT
taxlaw-2859	674	1	164	164	NUM
taxlaw-2859	674	2	treas	trea	NOUN
taxlaw-2859	674	3	.	.	PUNCT
taxlaw-2859	675	1	reg	reg	PROPN
taxlaw-2859	675	2	.	.	PUNCT
taxlaw-2859	676	1	§	§	PROPN
taxlaw-2859	676	2	1	1	NUM
taxlaw-2859	676	3	-	-	SYM
taxlaw-2859	676	4	501(c)(3	501(c)(3	NUM
taxlaw-2859	676	5	)	)	PUNCT
taxlaw-2859	676	6	–	–	PUNCT
taxlaw-2859	676	7	1(d)(1)(iii	1(d)(1)(iii	NUM
taxlaw-2859	676	8	)	)	PUNCT
taxlaw-2859	676	9	example	example	NOUN
taxlaw-2859	676	10	2	2	NUM
taxlaw-2859	676	11	.	.	NUM
taxlaw-2859	676	12	165	165	NUM
taxlaw-2859	676	13	p.l.r	p.l.r	NOUN
taxlaw-2859	676	14	.	.	PUNCT
taxlaw-2859	677	1	2015–16–066	2015–16–066	NUM
taxlaw-2859	677	2	(	(	PUNCT
taxlaw-2859	677	3	2015	2015	NUM
taxlaw-2859	677	4	)	)	PUNCT
taxlaw-2859	677	5	.	.	PUNCT
taxlaw-2859	678	1	166	166	NUM
taxlaw-2859	678	2	american	american	ADJ
taxlaw-2859	678	3	campaign	campaign	NOUN
taxlaw-2859	678	4	academy	academy	PROPN
taxlaw-2859	678	5	,	,	PUNCT
taxlaw-2859	678	6	supra	supra	PROPN
taxlaw-2859	678	7	note	note	NOUN
taxlaw-2859	678	8	162	162	NUM
taxlaw-2859	678	9	.	.	PUNCT
taxlaw-2859	678	10	167	167	NUM
taxlaw-2859	679	1	i	i	PROPN
taxlaw-2859	679	2	d.	d.	PROPN
taxlaw-2859	679	3	96	96	PROPN
taxlaw-2859	679	4	columbia	columbia	PROPN
taxlaw-2859	679	5	journal	journal	PROPN
taxlaw-2859	679	6	of	of	ADP
taxlaw-2859	679	7	tax	tax	NOUN
taxlaw-2859	679	8	law	law	NOUN
taxlaw-2859	680	1	[	[	X
taxlaw-2859	680	2	vol.9:67	vol.9:67	X
taxlaw-2859	680	3	when	when	SCONJ
taxlaw-2859	680	4	taken	take	VERB
taxlaw-2859	680	5	to	to	ADP
taxlaw-2859	680	6	an	an	DET
taxlaw-2859	680	7	extreme	extreme	NOUN
taxlaw-2859	680	8	,	,	PUNCT
taxlaw-2859	680	9	the	the	DET
taxlaw-2859	680	10	implications	implication	NOUN
taxlaw-2859	680	11	of	of	ADP
taxlaw-2859	680	12	american	american	ADJ
taxlaw-2859	680	13	campaign	campaign	NOUN
taxlaw-2859	680	14	academy	academy	NOUN
taxlaw-2859	680	15	are	be	AUX
taxlaw-2859	680	16	that	that	SCONJ
taxlaw-2859	680	17	exhibitions	exhibition	NOUN
taxlaw-2859	680	18	of	of	ADP
taxlaw-2859	680	19	art	art	NOUN
taxlaw-2859	680	20	,	,	PUNCT
taxlaw-2859	680	21	gallery	gallery	NOUN
taxlaw-2859	680	22	-	-	PUNCT
taxlaw-2859	680	23	supported	support	VERB
taxlaw-2859	680	24	or	or	CCONJ
taxlaw-2859	680	25	not	not	PART
taxlaw-2859	680	26	,	,	PUNCT
taxlaw-2859	680	27	would	would	AUX
taxlaw-2859	680	28	confer	confer	VERB
taxlaw-2859	680	29	private	private	ADJ
taxlaw-2859	680	30	benefit	benefit	NOUN
taxlaw-2859	680	31	to	to	ADP
taxlaw-2859	680	32	the	the	DET
taxlaw-2859	680	33	artist	artist	NOUN
taxlaw-2859	680	34	and	and	CCONJ
taxlaw-2859	680	35	gallery	gallery	NOUN
taxlaw-2859	680	36	,	,	PUNCT
taxlaw-2859	680	37	and	and	CCONJ
taxlaw-2859	680	38	call	call	VERB
taxlaw-2859	680	39	into	into	ADP
taxlaw-2859	680	40	question	question	NOUN
taxlaw-2859	680	41	the	the	DET
taxlaw-2859	680	42	exempt	exempt	ADJ
taxlaw-2859	680	43	status	status	NOUN
taxlaw-2859	680	44	of	of	ADP
taxlaw-2859	680	45	all	all	DET
taxlaw-2859	680	46	nonprofit	nonprofit	ADJ
taxlaw-2859	680	47	art	art	NOUN
taxlaw-2859	680	48	institutions	institution	NOUN
taxlaw-2859	680	49	.	.	PUNCT
taxlaw-2859	681	1	indeed	indeed	ADV
taxlaw-2859	681	2	,	,	PUNCT
taxlaw-2859	681	3	the	the	DET
taxlaw-2859	681	4	exact	exact	ADJ
taxlaw-2859	681	5	doctrinal	doctrinal	ADJ
taxlaw-2859	681	6	scope	scope	NOUN
taxlaw-2859	681	7	of	of	ADP
taxlaw-2859	681	8	the	the	DET
taxlaw-2859	681	9	potentially	potentially	ADV
taxlaw-2859	681	10	all	all	ADV
taxlaw-2859	681	11	-	-	PUNCT
taxlaw-2859	681	12	encompassing	encompass	VERB
taxlaw-2859	681	13	private	private	ADJ
taxlaw-2859	681	14	benefit	benefit	NOUN
taxlaw-2859	681	15	prohibition	prohibition	NOUN
taxlaw-2859	681	16	is	be	AUX
taxlaw-2859	681	17	unclear	unclear	ADJ
taxlaw-2859	681	18	.	.	PUNCT
taxlaw-2859	682	1	it	it	PRON
taxlaw-2859	682	2	derives	derive	VERB
taxlaw-2859	682	3	from	from	ADP
taxlaw-2859	682	4	irs	irs	PROPN
taxlaw-2859	682	5	and	and	CCONJ
taxlaw-2859	682	6	court	court	NOUN
taxlaw-2859	682	7	interpretations	interpretation	NOUN
taxlaw-2859	682	8	of	of	ADP
taxlaw-2859	682	9	treasury	treasury	PROPN
taxlaw-2859	682	10	regulation	regulation	NOUN
taxlaw-2859	682	11	§	§	PROPN
taxlaw-2859	682	12	1.501(c)(3)1(d)(1)(ii	1.501(c)(3)1(d)(1)(ii	NUM
taxlaw-2859	682	13	)	)	PUNCT
taxlaw-2859	682	14	,	,	PUNCT
taxlaw-2859	682	15	which	which	PRON
taxlaw-2859	682	16	provides	provide	VERB
taxlaw-2859	682	17	:	:	PUNCT
taxlaw-2859	682	18	an	an	DET
taxlaw-2859	682	19	organization	organization	NOUN
taxlaw-2859	682	20	is	be	AUX
taxlaw-2859	682	21	not	not	PART
taxlaw-2859	682	22	.	.	PUNCT
taxlaw-2859	682	23	.	.	PUNCT
taxlaw-2859	682	24	.	.	PUNCT
taxlaw-2859	683	1	[	[	X
taxlaw-2859	683	2	qualified	qualified	ADJ
taxlaw-2859	683	3	for	for	ADP
taxlaw-2859	683	4	exemption	exemption	NOUN
taxlaw-2859	683	5	]	]	PUNCT
taxlaw-2859	683	6	.	.	PUNCT
taxlaw-2859	683	7	.	.	PUNCT
taxlaw-2859	683	8	.	.	PUNCT
taxlaw-2859	684	1	unless	unless	SCONJ
taxlaw-2859	684	2	it	it	PRON
taxlaw-2859	684	3	serves	serve	VERB
taxlaw-2859	684	4	a	a	DET
taxlaw-2859	684	5	public	public	NOUN
taxlaw-2859	684	6	rather	rather	ADV
taxlaw-2859	684	7	than	than	ADP
taxlaw-2859	684	8	private	private	ADJ
taxlaw-2859	684	9	interest	interest	NOUN
taxlaw-2859	684	10	.	.	PUNCT
taxlaw-2859	685	1	thus	thus	ADV
taxlaw-2859	685	2	.	.	PUNCT
taxlaw-2859	685	3	.	.	PUNCT
taxlaw-2859	686	1	.	.	PUNCT
taxlaw-2859	687	1	it	it	PRON
taxlaw-2859	687	2	is	be	AUX
taxlaw-2859	687	3	necessary	necessary	ADJ
taxlaw-2859	687	4	for	for	SCONJ
taxlaw-2859	687	5	an	an	DET
taxlaw-2859	687	6	organization	organization	NOUN
taxlaw-2859	687	7	to	to	PART
taxlaw-2859	687	8	establish	establish	VERB
taxlaw-2859	687	9	that	that	SCONJ
taxlaw-2859	687	10	it	it	PRON
taxlaw-2859	687	11	is	be	AUX
taxlaw-2859	687	12	not	not	PART
taxlaw-2859	687	13	organized	organize	VERB
taxlaw-2859	687	14	or	or	CCONJ
taxlaw-2859	687	15	operated	operate	VERB
taxlaw-2859	687	16	for	for	ADP
taxlaw-2859	687	17	the	the	DET
taxlaw-2859	687	18	benefit	benefit	NOUN
taxlaw-2859	687	19	of	of	ADP
taxlaw-2859	687	20	private	private	ADJ
taxlaw-2859	687	21	interests	interest	NOUN
taxlaw-2859	687	22	such	such	ADJ
taxlaw-2859	687	23	as	as	ADP
taxlaw-2859	687	24	designated	designate	VERB
taxlaw-2859	687	25	individuals	individual	NOUN
taxlaw-2859	687	26	,	,	PUNCT
taxlaw-2859	687	27	the	the	DET
taxlaw-2859	687	28	creator	creator	NOUN
taxlaw-2859	687	29	or	or	CCONJ
taxlaw-2859	687	30	his	his	PRON
taxlaw-2859	687	31	family	family	NOUN
taxlaw-2859	687	32	,	,	PUNCT
taxlaw-2859	687	33	shareholders	shareholder	NOUN
taxlaw-2859	687	34	of	of	ADP
taxlaw-2859	687	35	the	the	DET
taxlaw-2859	687	36	organization	organization	NOUN
taxlaw-2859	687	37	,	,	PUNCT
taxlaw-2859	687	38	or	or	CCONJ
taxlaw-2859	687	39	persons	person	NOUN
taxlaw-2859	687	40	controlled	control	VERB
taxlaw-2859	687	41	directly	directly	ADV
taxlaw-2859	687	42	or	or	CCONJ
taxlaw-2859	687	43	indirectly	indirectly	ADV
taxlaw-2859	687	44	,	,	PUNCT
taxlaw-2859	687	45	by	by	ADP
taxlaw-2859	687	46	such	such	ADJ
taxlaw-2859	687	47	private	private	ADJ
taxlaw-2859	687	48	interests.168	interests.168	NOUN
taxlaw-2859	687	49	the	the	DET
taxlaw-2859	687	50	doctrine	doctrine	NOUN
taxlaw-2859	687	51	itself	itself	PRON
taxlaw-2859	687	52	does	do	AUX
taxlaw-2859	687	53	not	not	PART
taxlaw-2859	687	54	appear	appear	VERB
taxlaw-2859	687	55	anywhere	anywhere	ADV
taxlaw-2859	687	56	in	in	ADP
taxlaw-2859	687	57	the	the	DET
taxlaw-2859	687	58	statute	statute	NOUN
taxlaw-2859	687	59	supposedly	supposedly	ADV
taxlaw-2859	687	60	interpreted	interpret	VERB
taxlaw-2859	687	61	by	by	ADP
taxlaw-2859	687	62	such	such	ADJ
taxlaw-2859	687	63	regulations	regulation	NOUN
taxlaw-2859	687	64	,	,	PUNCT
taxlaw-2859	687	65	however	however	ADV
taxlaw-2859	687	66	.	.	PUNCT
taxlaw-2859	688	1	an	an	DET
taxlaw-2859	688	2	irs	irs	PROPN
taxlaw-2859	688	3	general	general	ADJ
taxlaw-2859	688	4	counsel	counsel	NOUN
taxlaw-2859	688	5	’s	’s	PART
taxlaw-2859	688	6	memorandum	memorandum	NOUN
taxlaw-2859	688	7	issued	issue	VERB
taxlaw-2859	688	8	in	in	ADP
taxlaw-2859	688	9	1987	1987	NUM
taxlaw-2859	688	10	provides	provide	VERB
taxlaw-2859	688	11	the	the	DET
taxlaw-2859	688	12	most	most	ADV
taxlaw-2859	688	13	exhaustive	exhaustive	ADJ
taxlaw-2859	688	14	explanation	explanation	NOUN
taxlaw-2859	688	15	of	of	ADP
taxlaw-2859	688	16	the	the	DET
taxlaw-2859	688	17	doctrine	doctrine	NOUN
taxlaw-2859	688	18	available	available	ADJ
taxlaw-2859	688	19	:	:	PUNCT
taxlaw-2859	688	20	an	an	DET
taxlaw-2859	688	21	organization	organization	NOUN
taxlaw-2859	688	22	is	be	AUX
taxlaw-2859	688	23	not	not	PART
taxlaw-2859	688	24	described	describe	VERB
taxlaw-2859	688	25	in	in	ADP
taxlaw-2859	688	26	section	section	NOUN
taxlaw-2859	688	27	501(c)(3	501(c)(3	NOUN
taxlaw-2859	688	28	)	)	PUNCT
taxlaw-2859	688	29	if	if	SCONJ
taxlaw-2859	688	30	it	it	PRON
taxlaw-2859	688	31	serves	serve	VERB
taxlaw-2859	688	32	a	a	DET
taxlaw-2859	688	33	private	private	ADJ
taxlaw-2859	688	34	interest	interest	NOUN
taxlaw-2859	688	35	more	more	ADV
taxlaw-2859	688	36	than	than	ADP
taxlaw-2859	688	37	incidentally	incidentally	ADV
taxlaw-2859	688	38	…	…	PUNCT
taxlaw-2859	688	39	if	if	SCONJ
taxlaw-2859	688	40	,	,	PUNCT
taxlaw-2859	688	41	however	however	ADV
taxlaw-2859	688	42	,	,	PUNCT
taxlaw-2859	688	43	the	the	DET
taxlaw-2859	688	44	private	private	ADJ
taxlaw-2859	688	45	benefit	benefit	NOUN
taxlaw-2859	688	46	is	be	AUX
taxlaw-2859	688	47	only	only	ADV
taxlaw-2859	688	48	incidental	incidental	ADJ
taxlaw-2859	688	49	to	to	ADP
taxlaw-2859	688	50	the	the	DET
taxlaw-2859	688	51	exempt	exempt	ADJ
taxlaw-2859	688	52	purposes	purpose	NOUN
taxlaw-2859	688	53	served	serve	VERB
taxlaw-2859	688	54	,	,	PUNCT
taxlaw-2859	688	55	and	and	CCONJ
taxlaw-2859	688	56	not	not	PART
taxlaw-2859	688	57	substantial	substantial	ADJ
taxlaw-2859	688	58	,	,	PUNCT
taxlaw-2859	688	59	it	it	PRON
taxlaw-2859	688	60	will	will	AUX
taxlaw-2859	688	61	not	not	PART
taxlaw-2859	688	62	result	result	VERB
taxlaw-2859	688	63	in	in	ADP
taxlaw-2859	688	64	a	a	DET
taxlaw-2859	688	65	loss	loss	NOUN
taxlaw-2859	688	66	of	of	ADP
taxlaw-2859	688	67	exempt	exempt	ADJ
taxlaw-2859	688	68	status	status	NOUN
taxlaw-2859	688	69	…	…	PUNCT
taxlaw-2859	688	70	a	a	DET
taxlaw-2859	688	71	private	private	ADJ
taxlaw-2859	688	72	benefit	benefit	NOUN
taxlaw-2859	688	73	is	be	AUX
taxlaw-2859	688	74	considered	consider	VERB
taxlaw-2859	688	75	incidental	incidental	ADJ
taxlaw-2859	688	76	only	only	ADV
taxlaw-2859	688	77	if	if	SCONJ
taxlaw-2859	688	78	it	it	PRON
taxlaw-2859	688	79	is	be	AUX
taxlaw-2859	688	80	incidental	incidental	ADJ
taxlaw-2859	688	81	in	in	ADP
taxlaw-2859	688	82	both	both	CCONJ
taxlaw-2859	688	83	a	a	DET
taxlaw-2859	688	84	qualitative	qualitative	NOUN
taxlaw-2859	688	85	and	and	CCONJ
taxlaw-2859	688	86	a	a	DET
taxlaw-2859	688	87	quantitative	quantitative	ADJ
taxlaw-2859	688	88	sense	sense	NOUN
taxlaw-2859	688	89	.	.	PUNCT
taxlaw-2859	689	1	in	in	ADP
taxlaw-2859	689	2	order	order	NOUN
taxlaw-2859	689	3	to	to	PART
taxlaw-2859	689	4	be	be	AUX
taxlaw-2859	689	5	incidental	incidental	ADJ
taxlaw-2859	689	6	in	in	ADP
taxlaw-2859	689	7	a	a	DET
taxlaw-2859	689	8	qualitative	qualitative	ADJ
taxlaw-2859	689	9	sense	sense	NOUN
taxlaw-2859	689	10	,	,	PUNCT
taxlaw-2859	689	11	the	the	DET
taxlaw-2859	689	12	benefit	benefit	NOUN
taxlaw-2859	689	13	must	must	AUX
taxlaw-2859	689	14	be	be	AUX
taxlaw-2859	689	15	a	a	DET
taxlaw-2859	689	16	necessary	necessary	ADJ
taxlaw-2859	689	17	concomitant	concomitant	NOUN
taxlaw-2859	689	18	of	of	ADP
taxlaw-2859	689	19	the	the	DET
taxlaw-2859	689	20	activity	activity	NOUN
taxlaw-2859	689	21	which	which	PRON
taxlaw-2859	689	22	benefits	benefit	VERB
taxlaw-2859	689	23	the	the	DET
taxlaw-2859	689	24	public	public	NOUN
taxlaw-2859	689	25	at	at	ADP
taxlaw-2859	689	26	large	large	ADJ
taxlaw-2859	689	27	,	,	PUNCT
taxlaw-2859	689	28	i.e.	i.e.	X
taxlaw-2859	689	29	,	,	PUNCT
taxlaw-2859	689	30	the	the	DET
taxlaw-2859	689	31	activity	activity	NOUN
taxlaw-2859	689	32	can	can	AUX
taxlaw-2859	689	33	be	be	AUX
taxlaw-2859	689	34	accomplished	accomplish	VERB
taxlaw-2859	689	35	only	only	ADV
taxlaw-2859	689	36	by	by	ADP
taxlaw-2859	689	37	benefiting	benefit	VERB
taxlaw-2859	689	38	certain	certain	ADJ
taxlaw-2859	689	39	private	private	ADJ
taxlaw-2859	689	40	individuals	individual	NOUN
taxlaw-2859	689	41	…	…	PUNCT
taxlaw-2859	689	42	to	to	PART
taxlaw-2859	689	43	be	be	AUX
taxlaw-2859	689	44	incidental	incidental	ADJ
taxlaw-2859	689	45	in	in	ADP
taxlaw-2859	689	46	a	a	DET
taxlaw-2859	689	47	quantitative	quantitative	ADJ
taxlaw-2859	689	48	sense	sense	NOUN
taxlaw-2859	689	49	,	,	PUNCT
taxlaw-2859	689	50	the	the	DET
taxlaw-2859	689	51	private	private	ADJ
taxlaw-2859	689	52	benefit	benefit	NOUN
taxlaw-2859	689	53	must	must	AUX
taxlaw-2859	689	54	not	not	PART
taxlaw-2859	689	55	be	be	AUX
taxlaw-2859	689	56	substantial	substantial	ADJ
taxlaw-2859	689	57	after	after	ADP
taxlaw-2859	689	58	considering	consider	VERB
taxlaw-2859	689	59	the	the	DET
taxlaw-2859	689	60	overall	overall	ADJ
taxlaw-2859	689	61	public	public	ADJ
taxlaw-2859	689	62	benefit	benefit	NOUN
taxlaw-2859	689	63	conferred	confer	VERB
taxlaw-2859	689	64	by	by	ADP
taxlaw-2859	689	65	the	the	DET
taxlaw-2859	689	66	activity.169	activity.169	PROPN
taxlaw-2859	689	67	thus	thus	ADV
taxlaw-2859	689	68	,	,	PUNCT
taxlaw-2859	689	69	a	a	DET
taxlaw-2859	689	70	balancing	balance	VERB
taxlaw-2859	689	71	test	test	NOUN
taxlaw-2859	689	72	determines	determine	VERB
taxlaw-2859	689	73	the	the	DET
taxlaw-2859	689	74	presence	presence	NOUN
taxlaw-2859	689	75	of	of	ADP
taxlaw-2859	689	76	private	private	ADJ
taxlaw-2859	689	77	benefit	benefit	NOUN
taxlaw-2859	689	78	by	by	ADP
taxlaw-2859	689	79	assessing	assess	VERB
taxlaw-2859	689	80	the	the	DET
taxlaw-2859	689	81	benefits	benefit	NOUN
taxlaw-2859	689	82	to	to	ADP
taxlaw-2859	689	83	private	private	ADJ
taxlaw-2859	689	84	individuals	individual	NOUN
taxlaw-2859	689	85	or	or	CCONJ
taxlaw-2859	689	86	organizations	organization	NOUN
taxlaw-2859	689	87	of	of	ADP
taxlaw-2859	689	88	an	an	DET
taxlaw-2859	689	89	organization	organization	NOUN
taxlaw-2859	689	90	’s	’s	PART
taxlaw-2859	689	91	activity	activity	NOUN
taxlaw-2859	689	92	,	,	PUNCT
taxlaw-2859	689	93	against	against	ADP
taxlaw-2859	689	94	those	those	PRON
taxlaw-2859	689	95	received	receive	VERB
taxlaw-2859	689	96	by	by	ADP
taxlaw-2859	689	97	the	the	DET
taxlaw-2859	689	98	charitable	charitable	ADJ
taxlaw-2859	689	99	class	class	NOUN
taxlaw-2859	689	100	.	.	PUNCT
taxlaw-2859	690	1	if	if	SCONJ
taxlaw-2859	690	2	the	the	DET
taxlaw-2859	690	3	former	former	ADJ
taxlaw-2859	690	4	is	be	AUX
taxlaw-2859	690	5	substantial	substantial	ADJ
taxlaw-2859	690	6	,	,	PUNCT
taxlaw-2859	690	7	the	the	DET
taxlaw-2859	690	8	organization	organization	NOUN
taxlaw-2859	690	9	is	be	AUX
taxlaw-2859	690	10	not	not	PART
taxlaw-2859	690	11	exempt	exempt	ADJ
taxlaw-2859	690	12	–	–	PUNCT
taxlaw-2859	690	13	even	even	ADV
taxlaw-2859	690	14	if	if	SCONJ
taxlaw-2859	690	15	the	the	DET
taxlaw-2859	690	16	activity	activity	NOUN
taxlaw-2859	690	17	also	also	ADV
taxlaw-2859	690	18	serves	serve	VERB
taxlaw-2859	690	19	the	the	DET
taxlaw-2859	690	20	latter	latter	ADJ
taxlaw-2859	690	21	.	.	PUNCT
taxlaw-2859	691	1	substantial	substantial	ADJ
taxlaw-2859	691	2	benefits	benefit	NOUN
taxlaw-2859	691	3	may	may	AUX
taxlaw-2859	691	4	include	include	VERB
taxlaw-2859	691	5	a	a	DET
taxlaw-2859	691	6	direct	direct	ADJ
taxlaw-2859	691	7	financial	financial	ADJ
taxlaw-2859	691	8	stake	stake	NOUN
taxlaw-2859	691	9	in	in	ADP
taxlaw-2859	691	10	an	an	DET
taxlaw-2859	691	11	organization	organization	NOUN
taxlaw-2859	691	12	’s	’s	PART
taxlaw-2859	691	13	profits	profit	NOUN
taxlaw-2859	691	14	from	from	ADP
taxlaw-2859	691	15	its	its	PRON
taxlaw-2859	691	16	otherwise	otherwise	ADV
taxlaw-2859	691	17	exempt	exempt	ADJ
taxlaw-2859	691	18	activities.170	activities.170	NOUN
taxlaw-2859	691	19	in	in	ADP
taxlaw-2859	691	20	the	the	DET
taxlaw-2859	691	21	context	context	NOUN
taxlaw-2859	691	22	of	of	ADP
taxlaw-2859	691	23	organizations	organization	NOUN
taxlaw-2859	691	24	that	that	PRON
taxlaw-2859	691	25	exhibit	exhibit	VERB
taxlaw-2859	691	26	art	art	NOUN
taxlaw-2859	691	27	,	,	PUNCT
taxlaw-2859	691	28	several	several	ADJ
taxlaw-2859	691	29	possessed	possess	VERB
taxlaw-2859	691	30	solely	solely	ADV
taxlaw-2859	691	31	a	a	DET
taxlaw-2859	691	32	profit	profit	NOUN
taxlaw-2859	691	33	motive	motive	NOUN
taxlaw-2859	691	34	to	to	PART
taxlaw-2859	691	35	sell	sell	VERB
taxlaw-2859	691	36	the	the	DET
taxlaw-2859	691	37	work	work	NOUN
taxlaw-2859	691	38	of	of	ADP
taxlaw-2859	691	39	artists	artist	NOUN
taxlaw-2859	691	40	they	they	PRON
taxlaw-2859	691	41	exhibited	exhibit	VERB
taxlaw-2859	691	42	and	and	CCONJ
taxlaw-2859	691	43	thus	thus	ADV
taxlaw-2859	691	44	lost	lose	VERB
taxlaw-2859	691	45	their	their	PRON
taxlaw-2859	691	46	exemptions	exemption	NOUN
taxlaw-2859	691	47	for	for	ADP
taxlaw-2859	691	48	such	such	ADJ
taxlaw-2859	691	49	reason.171	reason.171	VERB
taxlaw-2859	691	50	on	on	ADP
taxlaw-2859	691	51	the	the	DET
taxlaw-2859	691	52	other	other	ADJ
taxlaw-2859	691	53	hand	hand	NOUN
taxlaw-2859	691	54	,	,	PUNCT
taxlaw-2859	691	55	if	if	SCONJ
taxlaw-2859	691	56	the	the	DET
taxlaw-2859	691	57	incentives	incentive	NOUN
taxlaw-2859	691	58	created	create	VERB
taxlaw-2859	691	59	by	by	ADP
taxlaw-2859	691	60	the	the	DET
taxlaw-2859	691	61	private	private	ADJ
taxlaw-2859	691	62	benefit	benefit	NOUN
taxlaw-2859	691	63	also	also	ADV
taxlaw-2859	691	64	benefit	benefit	VERB
taxlaw-2859	691	65	the	the	DET
taxlaw-2859	691	66	community	community	NOUN
taxlaw-2859	691	67	–	–	PUNCT
taxlaw-2859	691	68	for	for	ADP
taxlaw-2859	691	69	example	example	NOUN
taxlaw-2859	691	70	,	,	PUNCT
taxlaw-2859	691	71	to	to	PART
taxlaw-2859	691	72	encourage	encourage	VERB
taxlaw-2859	691	73	participation	participation	NOUN
taxlaw-2859	691	74	or	or	CCONJ
taxlaw-2859	691	75	the	the	DET
taxlaw-2859	691	76	expansion	expansion	NOUN
taxlaw-2859	691	77	of	of	ADP
taxlaw-2859	691	78	resources	resource	NOUN
taxlaw-2859	691	79	in	in	ADP
taxlaw-2859	691	80	an	an	DET
taxlaw-2859	691	81	underserved	underserved	ADJ
taxlaw-2859	691	82	area	area	NOUN
taxlaw-2859	691	83	–	–	PUNCT
taxlaw-2859	691	84	the	the	DET
taxlaw-2859	691	85	very	very	ADV
taxlaw-2859	691	86	same	same	ADJ
taxlaw-2859	691	87	incentives	incentive	NOUN
taxlaw-2859	691	88	might	might	AUX
taxlaw-2859	691	89	be	be	AUX
taxlaw-2859	691	90	justified	justify	VERB
taxlaw-2859	691	91	as	as	ADP
taxlaw-2859	691	92	necessary	necessary	ADJ
taxlaw-2859	691	93	,	,	PUNCT
taxlaw-2859	691	94	and	and	CCONJ
taxlaw-2859	691	95	thus	thus	ADV
taxlaw-2859	691	96	168	168	NUM
taxlaw-2859	691	97	treas	trea	NOUN
taxlaw-2859	691	98	.	.	PUNCT
taxlaw-2859	692	1	reg	reg	PROPN
taxlaw-2859	692	2	.	.	PUNCT
taxlaw-2859	693	1	§	§	PROPN
taxlaw-2859	693	2	1.501(c)(3)-1(d)(2)(ii	1.501(c)(3)-1(d)(2)(ii	NUM
taxlaw-2859	693	3	)	)	PUNCT
taxlaw-2859	693	4	.	.	PUNCT
taxlaw-2859	694	1	169	169	NUM
taxlaw-2859	694	2	i.r.s	i.r.	NOUN
taxlaw-2859	694	3	.	.	PUNCT
taxlaw-2859	695	1	gen	gen	PROPN
taxlaw-2859	695	2	.	.	PROPN
taxlaw-2859	695	3	couns	couns	PROPN
taxlaw-2859	695	4	.	.	PUNCT
taxlaw-2859	696	1	mem	mem	PROPN
taxlaw-2859	696	2	.	.	PUNCT
taxlaw-2859	697	1	39,598	39,598	NUM
taxlaw-2859	697	2	(	(	PUNCT
taxlaw-2859	697	3	1987	1987	NUM
taxlaw-2859	697	4	)	)	PUNCT
taxlaw-2859	697	5	.	.	PUNCT
taxlaw-2859	698	1	170	170	NUM
taxlaw-2859	698	2	i.r.s	i.r.	NOUN
taxlaw-2859	698	3	.	.	PUNCT
taxlaw-2859	699	1	gen	gen	PROPN
taxlaw-2859	699	2	.	.	PROPN
taxlaw-2859	699	3	couns	couns	PROPN
taxlaw-2859	699	4	.	.	PUNCT
taxlaw-2859	700	1	mem	mem	PROPN
taxlaw-2859	700	2	.	.	X
taxlaw-2859	701	1	39,862	39,862	NUM
taxlaw-2859	701	2	,	,	PUNCT
taxlaw-2859	701	3	36	36	NUM
taxlaw-2859	701	4	(	(	PUNCT
taxlaw-2859	701	5	1991	1991	NUM
taxlaw-2859	701	6	)	)	PUNCT
taxlaw-2859	701	7	(	(	PUNCT
taxlaw-2859	701	8	determining	determine	VERB
taxlaw-2859	701	9	that	that	SCONJ
taxlaw-2859	701	10	financial	financial	ADJ
taxlaw-2859	701	11	incentives	incentive	NOUN
taxlaw-2859	701	12	for	for	SCONJ
taxlaw-2859	701	13	doctors	doctor	NOUN
taxlaw-2859	701	14	to	to	PART
taxlaw-2859	701	15	promote	promote	VERB
taxlaw-2859	701	16	the	the	DET
taxlaw-2859	701	17	competitive	competitive	ADJ
taxlaw-2859	701	18	position	position	NOUN
taxlaw-2859	701	19	of	of	ADP
taxlaw-2859	701	20	a	a	DET
taxlaw-2859	701	21	hospital	hospital	NOUN
taxlaw-2859	701	22	do	do	AUX
taxlaw-2859	701	23	not	not	PART
taxlaw-2859	701	24	necessarily	necessarily	ADV
taxlaw-2859	701	25	constitute	constitute	VERB
taxlaw-2859	701	26	a	a	DET
taxlaw-2859	701	27	public	public	ADJ
taxlaw-2859	701	28	benefit	benefit	NOUN
taxlaw-2859	701	29	)	)	PUNCT
taxlaw-2859	701	30	.	.	PUNCT
taxlaw-2859	702	1	171	171	NUM
taxlaw-2859	702	2	see	see	VERB
taxlaw-2859	702	3	,	,	PUNCT
taxlaw-2859	702	4	e.g.	e.g.	ADV
taxlaw-2859	702	5	,	,	PUNCT
taxlaw-2859	702	6	rev	rev	PROPN
taxlaw-2859	702	7	.	.	PROPN
taxlaw-2859	703	1	rul	rul	NOUN
taxlaw-2859	703	2	.	.	PUNCT
taxlaw-2859	704	1	71	71	NUM
taxlaw-2859	704	2	-	-	SYM
taxlaw-2859	704	3	395	395	NUM
taxlaw-2859	704	4	,	,	PUNCT
taxlaw-2859	704	5	1971–2	1971–2	PROPN
taxlaw-2859	704	6	c.b	c.b	PROPN
taxlaw-2859	704	7	.	.	PROPN
taxlaw-2859	704	8	228	228	NUM
taxlaw-2859	704	9	(	(	PUNCT
taxlaw-2859	704	10	revoking	revoke	VERB
taxlaw-2859	704	11	exemption	exemption	NOUN
taxlaw-2859	704	12	of	of	ADP
taxlaw-2859	704	13	an	an	DET
taxlaw-2859	704	14	organization	organization	NOUN
taxlaw-2859	704	15	that	that	PRON
taxlaw-2859	704	16	had	have	VERB
taxlaw-2859	704	17	a	a	DET
taxlaw-2859	704	18	stated	state	VERB
taxlaw-2859	704	19	purpose	purpose	NOUN
taxlaw-2859	704	20	of	of	ADP
taxlaw-2859	704	21	selling	sell	VERB
taxlaw-2859	704	22	its	its	PRON
taxlaw-2859	704	23	members	member	NOUN
taxlaw-2859	704	24	’	’	PART
taxlaw-2859	704	25	art	art	NOUN
taxlaw-2859	704	26	)	)	PUNCT
taxlaw-2859	704	27	;	;	PUNCT
taxlaw-2859	704	28	rev	rev	PROPN
taxlaw-2859	704	29	.	.	PROPN
taxlaw-2859	705	1	rul	rul	PROPN
taxlaw-2859	705	2	.	.	PUNCT
taxlaw-2859	706	1	76	76	NUM
taxlaw-2859	706	2	-	-	SYM
taxlaw-2859	706	3	152	152	NUM
taxlaw-2859	706	4	,	,	PUNCT
taxlaw-2859	706	5	1976–1	1976–1	NUM
taxlaw-2859	706	6	c.b	c.b	PROPN
taxlaw-2859	706	7	.	.	PROPN
taxlaw-2859	706	8	152	152	NUM
taxlaw-2859	706	9	(	(	PUNCT
taxlaw-2859	706	10	revoking	revoke	VERB
taxlaw-2859	706	11	exemption	exemption	NOUN
taxlaw-2859	706	12	of	of	ADP
taxlaw-2859	706	13	an	an	DET
taxlaw-2859	706	14	organization	organization	NOUN
taxlaw-2859	706	15	that	that	PRON
taxlaw-2859	706	16	had	have	VERB
taxlaw-2859	706	17	a	a	DET
taxlaw-2859	706	18	stated	stated	ADJ
taxlaw-2859	706	19	purpose	purpose	NOUN
taxlaw-2859	706	20	to	to	PART
taxlaw-2859	706	21	sell	sell	VERB
taxlaw-2859	706	22	local	local	ADJ
taxlaw-2859	706	23	artists	artist	NOUN
taxlaw-2859	706	24	’	’	PART
taxlaw-2859	706	25	art	art	NOUN
taxlaw-2859	706	26	)	)	PUNCT
taxlaw-2859	706	27	;	;	PUNCT
taxlaw-2859	707	1	p.l.r	p.l.r	NOUN
taxlaw-2859	707	2	.	.	PUNCT
taxlaw-2859	708	1	80–34–018	80–34–018	NUM
taxlaw-2859	708	2	(	(	PUNCT
taxlaw-2859	708	3	1980	1980	NUM
taxlaw-2859	708	4	)	)	PUNCT
taxlaw-2859	708	5	(	(	PUNCT
taxlaw-2859	708	6	revoking	revoke	VERB
taxlaw-2859	708	7	exemption	exemption	NOUN
taxlaw-2859	708	8	of	of	ADP
taxlaw-2859	708	9	organization	organization	NOUN
taxlaw-2859	708	10	whose	whose	DET
taxlaw-2859	708	11	stated	state	VERB
taxlaw-2859	708	12	purpose	purpose	NOUN
taxlaw-2859	708	13	was	be	AUX
taxlaw-2859	708	14	not	not	PART
taxlaw-2859	708	15	to	to	PART
taxlaw-2859	708	16	sell	sell	VERB
taxlaw-2859	708	17	art	art	NOUN
taxlaw-2859	708	18	,	,	PUNCT
taxlaw-2859	708	19	but	but	CCONJ
taxlaw-2859	708	20	whose	whose	DET
taxlaw-2859	708	21	sales	sale	NOUN
taxlaw-2859	708	22	activities	activity	NOUN
taxlaw-2859	708	23	grew	grow	VERB
taxlaw-2859	708	24	to	to	PART
taxlaw-2859	708	25	comprise	comprise	VERB
taxlaw-2859	708	26	75	75	NUM
taxlaw-2859	708	27	%	%	NOUN
taxlaw-2859	708	28	of	of	ADP
taxlaw-2859	708	29	its	its	PRON
taxlaw-2859	708	30	operations	operation	NOUN
taxlaw-2859	708	31	)	)	PUNCT
taxlaw-2859	708	32	.	.	PUNCT
taxlaw-2859	709	1	2017	2017	NUM
taxlaw-2859	709	2	]	]	PUNCT
taxlaw-2859	709	3	gallery	gallery	NOUN
taxlaw-2859	709	4	-	-	PUNCT
taxlaw-2859	709	5	supported	support	VERB
taxlaw-2859	709	6	art	art	NOUN
taxlaw-2859	709	7	exhibitions	exhibition	NOUN
taxlaw-2859	709	8	97	97	NUM
taxlaw-2859	709	9	permissible	permissible	ADJ
taxlaw-2859	709	10	private	private	ADJ
taxlaw-2859	709	11	benefit.172	benefit.172	NOUN
taxlaw-2859	709	12	for	for	ADP
taxlaw-2859	709	13	example	example	NOUN
taxlaw-2859	709	14	,	,	PUNCT
taxlaw-2859	709	15	the	the	DET
taxlaw-2859	709	16	irs	irs	PROPN
taxlaw-2859	709	17	has	have	AUX
taxlaw-2859	709	18	granted	grant	VERB
taxlaw-2859	709	19	exempt	exempt	ADJ
taxlaw-2859	709	20	status	status	NOUN
taxlaw-2859	709	21	to	to	ADP
taxlaw-2859	709	22	galleries	gallery	NOUN
taxlaw-2859	709	23	that	that	PRON
taxlaw-2859	709	24	promote	promote	VERB
taxlaw-2859	709	25	art	art	NOUN
taxlaw-2859	709	26	by	by	ADP
taxlaw-2859	709	27	providing	provide	VERB
taxlaw-2859	709	28	such	such	ADJ
taxlaw-2859	709	29	incentives	incentive	NOUN
taxlaw-2859	709	30	for	for	ADP
taxlaw-2859	709	31	high	high	ADJ
taxlaw-2859	709	32	schoolers	schooler	NOUN
taxlaw-2859	709	33	,	,	PUNCT
taxlaw-2859	709	34	173	173	NUM
taxlaw-2859	709	35	economically	economically	ADV
taxlaw-2859	709	36	disadvantaged	disadvantage	VERB
taxlaw-2859	709	37	artisans174	artisans174	PROPN
taxlaw-2859	709	38	and	and	CCONJ
taxlaw-2859	709	39	artists	artist	NOUN
taxlaw-2859	709	40	with	with	ADP
taxlaw-2859	709	41	disabilities,175	disabilities,175	PROPN
taxlaw-2859	709	42	and	and	CCONJ
taxlaw-2859	709	43	for	for	ADP
taxlaw-2859	709	44	artists	artist	NOUN
taxlaw-2859	709	45	in	in	ADP
taxlaw-2859	709	46	areas	area	NOUN
taxlaw-2859	709	47	distant	distant	ADJ
taxlaw-2859	709	48	from	from	ADP
taxlaw-2859	709	49	other	other	ADJ
taxlaw-2859	709	50	organizations	organization	NOUN
taxlaw-2859	709	51	that	that	PRON
taxlaw-2859	709	52	exhibit	exhibit	VERB
taxlaw-2859	709	53	or	or	CCONJ
taxlaw-2859	709	54	sell	sell	VERB
taxlaw-2859	709	55	art.176	art.176	NOUN
taxlaw-2859	709	56	considering	consider	VERB
taxlaw-2859	709	57	the	the	DET
taxlaw-2859	709	58	audiences	audience	NOUN
taxlaw-2859	709	59	that	that	PRON
taxlaw-2859	709	60	art	art	NOUN
taxlaw-2859	709	61	exhibitions	exhibition	NOUN
taxlaw-2859	709	62	at	at	ADP
taxlaw-2859	709	63	major	major	ADJ
taxlaw-2859	709	64	art	art	NOUN
taxlaw-2859	709	65	museums	museum	NOUN
taxlaw-2859	709	66	already	already	ADV
taxlaw-2859	709	67	draw	draw	VERB
taxlaw-2859	709	68	,	,	PUNCT
taxlaw-2859	709	69	it	it	PRON
taxlaw-2859	709	70	is	be	AUX
taxlaw-2859	709	71	difficult	difficult	ADJ
taxlaw-2859	709	72	to	to	PART
taxlaw-2859	709	73	say	say	VERB
taxlaw-2859	709	74	that	that	SCONJ
taxlaw-2859	709	75	an	an	DET
taxlaw-2859	709	76	incentive	incentive	NOUN
taxlaw-2859	709	77	encouraging	encourage	VERB
taxlaw-2859	709	78	galleries	gallery	NOUN
taxlaw-2859	709	79	’	'	PUNCT
taxlaw-2859	709	80	display	display	NOUN
taxlaw-2859	709	81	of	of	ADP
taxlaw-2859	709	82	artwork	artwork	NOUN
taxlaw-2859	709	83	by	by	ADP
taxlaw-2859	709	84	artists	artist	NOUN
taxlaw-2859	709	85	they	they	PRON
taxlaw-2859	709	86	represent	represent	VERB
taxlaw-2859	709	87	is	be	AUX
taxlaw-2859	709	88	necessary	necessary	ADJ
taxlaw-2859	709	89	to	to	PART
taxlaw-2859	709	90	get	get	VERB
taxlaw-2859	709	91	good	good	ADJ
taxlaw-2859	709	92	art	art	NOUN
taxlaw-2859	709	93	into	into	ADP
taxlaw-2859	709	94	museums	museum	NOUN
taxlaw-2859	709	95	.	.	PUNCT
taxlaw-2859	710	1	in	in	ADP
taxlaw-2859	710	2	addition	addition	NOUN
taxlaw-2859	710	3	,	,	PUNCT
taxlaw-2859	710	4	there	there	PRON
taxlaw-2859	710	5	is	be	VERB
taxlaw-2859	710	6	already	already	ADV
taxlaw-2859	710	7	a	a	DET
taxlaw-2859	710	8	concentration	concentration	NOUN
taxlaw-2859	710	9	of	of	ADP
taxlaw-2859	710	10	art	art	NOUN
taxlaw-2859	710	11	museums	museum	NOUN
taxlaw-2859	710	12	in	in	ADP
taxlaw-2859	710	13	the	the	DET
taxlaw-2859	710	14	major	major	ADJ
taxlaw-2859	710	15	markets	market	NOUN
taxlaw-2859	710	16	in	in	ADP
taxlaw-2859	710	17	which	which	PRON
taxlaw-2859	710	18	gallery	gallery	NOUN
taxlaw-2859	710	19	-	-	PUNCT
taxlaw-2859	710	20	supported	support	VERB
taxlaw-2859	710	21	museum	museum	NOUN
taxlaw-2859	710	22	exhibitions	exhibition	NOUN
taxlaw-2859	710	23	take	take	VERB
taxlaw-2859	710	24	place	place	NOUN
taxlaw-2859	710	25	.	.	PUNCT
taxlaw-2859	711	1	thus	thus	ADV
taxlaw-2859	711	2	,	,	PUNCT
taxlaw-2859	711	3	further	further	ADJ
taxlaw-2859	711	4	private	private	ADJ
taxlaw-2859	711	5	benefit	benefit	NOUN
taxlaw-2859	711	6	,	,	PUNCT
taxlaw-2859	711	7	beyond	beyond	ADP
taxlaw-2859	711	8	the	the	DET
taxlaw-2859	711	9	benefit	benefit	NOUN
taxlaw-2859	711	10	inherent	inherent	ADJ
taxlaw-2859	711	11	to	to	PART
taxlaw-2859	711	12	exhibition	exhibition	VERB
taxlaw-2859	711	13	,	,	PUNCT
taxlaw-2859	711	14	seems	seem	VERB
taxlaw-2859	711	15	unnecessary	unnecessary	ADJ
taxlaw-2859	711	16	in	in	ADP
taxlaw-2859	711	17	order	order	NOUN
taxlaw-2859	711	18	to	to	PART
taxlaw-2859	711	19	promote	promote	VERB
taxlaw-2859	711	20	art	art	NOUN
taxlaw-2859	711	21	,	,	PUNCT
taxlaw-2859	711	22	and	and	CCONJ
taxlaw-2859	711	23	there	there	PRON
taxlaw-2859	711	24	should	should	AUX
taxlaw-2859	711	25	be	be	AUX
taxlaw-2859	711	26	no	no	DET
taxlaw-2859	711	27	exception	exception	NOUN
taxlaw-2859	711	28	for	for	ADP
taxlaw-2859	711	29	gallery	gallery	NOUN
taxlaw-2859	711	30	-	-	PUNCT
taxlaw-2859	711	31	supported	support	VERB
taxlaw-2859	711	32	art	art	NOUN
taxlaw-2859	711	33	exhibitions	exhibition	NOUN
taxlaw-2859	711	34	to	to	ADP
taxlaw-2859	711	35	the	the	DET
taxlaw-2859	711	36	general	general	ADJ
taxlaw-2859	711	37	rule	rule	NOUN
taxlaw-2859	711	38	that	that	SCONJ
taxlaw-2859	711	39	private	private	ADJ
taxlaw-2859	711	40	benefit	benefit	NOUN
taxlaw-2859	711	41	be	be	VERB
taxlaw-2859	711	42	incidental.177	incidental.177	NUM
taxlaw-2859	711	43	private	private	ADJ
taxlaw-2859	711	44	benefit	benefit	NOUN
taxlaw-2859	711	45	must	must	AUX
taxlaw-2859	711	46	be	be	AUX
taxlaw-2859	711	47	both	both	PRON
taxlaw-2859	711	48	quantitatively	quantitatively	ADV
taxlaw-2859	711	49	and	and	CCONJ
taxlaw-2859	711	50	qualitatively	qualitatively	ADV
taxlaw-2859	711	51	incidental	incidental	ADJ
taxlaw-2859	711	52	.	.	PUNCT
taxlaw-2859	712	1	to	to	PART
taxlaw-2859	712	2	be	be	AUX
taxlaw-2859	712	3	quantitatively	quantitatively	ADV
taxlaw-2859	712	4	incidental	incidental	ADJ
taxlaw-2859	712	5	,	,	PUNCT
taxlaw-2859	712	6	the	the	DET
taxlaw-2859	712	7	private	private	ADJ
taxlaw-2859	712	8	benefit	benefit	NOUN
taxlaw-2859	712	9	must	must	AUX
taxlaw-2859	712	10	be	be	AUX
taxlaw-2859	712	11	insubstantial	insubstantial	ADJ
taxlaw-2859	712	12	,	,	PUNCT
taxlaw-2859	712	13	measured	measure	VERB
taxlaw-2859	712	14	in	in	ADP
taxlaw-2859	712	15	the	the	DET
taxlaw-2859	712	16	context	context	NOUN
taxlaw-2859	712	17	of	of	ADP
taxlaw-2859	712	18	the	the	DET
taxlaw-2859	712	19	overall	overall	ADJ
taxlaw-2859	712	20	exempt	exempt	ADJ
taxlaw-2859	712	21	benefit	benefit	NOUN
taxlaw-2859	712	22	conferred	confer	VERB
taxlaw-2859	712	23	by	by	ADP
taxlaw-2859	712	24	the	the	DET
taxlaw-2859	712	25	activity.178	activity.178	NOUN
taxlaw-2859	712	26	applying	apply	VERB
taxlaw-2859	712	27	this	this	DET
taxlaw-2859	712	28	part	part	NOUN
taxlaw-2859	712	29	of	of	ADP
taxlaw-2859	712	30	the	the	DET
taxlaw-2859	712	31	test	test	NOUN
taxlaw-2859	712	32	,	,	PUNCT
taxlaw-2859	712	33	the	the	DET
taxlaw-2859	712	34	tax	tax	NOUN
taxlaw-2859	712	35	court	court	NOUN
taxlaw-2859	712	36	in	in	ADP
taxlaw-2859	712	37	several	several	ADJ
taxlaw-2859	712	38	decisions	decision	NOUN
taxlaw-2859	712	39	scrutinized	scrutinize	VERB
taxlaw-2859	712	40	everything	everything	PRON
taxlaw-2859	712	41	from	from	ADP
taxlaw-2859	712	42	an	an	DET
taxlaw-2859	712	43	organization	organization	NOUN
taxlaw-2859	712	44	’s	’s	PART
taxlaw-2859	712	45	frequency	frequency	NOUN
taxlaw-2859	712	46	of	of	ADP
taxlaw-2859	712	47	its	its	PRON
taxlaw-2859	712	48	art	art	NOUN
taxlaw-2859	712	49	-	-	PUNCT
taxlaw-2859	712	50	related	relate	VERB
taxlaw-2859	712	51	newsletters	newsletter	NOUN
taxlaw-2859	712	52	to	to	ADP
taxlaw-2859	712	53	the	the	DET
taxlaw-2859	712	54	total	total	ADJ
taxlaw-2859	712	55	number	number	NOUN
taxlaw-2859	712	56	of	of	ADP
taxlaw-2859	712	57	hours	hour	NOUN
taxlaw-2859	712	58	engaged	engage	VERB
taxlaw-2859	712	59	in	in	ADP
taxlaw-2859	712	60	educational	educational	ADJ
taxlaw-2859	712	61	activities	activity	NOUN
taxlaw-2859	712	62	compared	compare	VERB
taxlaw-2859	712	63	against	against	ADP
taxlaw-2859	712	64	some	some	DET
taxlaw-2859	712	65	measured	measure	VERB
taxlaw-2859	712	66	financial	financial	ADJ
taxlaw-2859	712	67	benefit	benefit	NOUN
taxlaw-2859	712	68	to	to	PART
taxlaw-2859	712	69	artists.179	artists.179	PROPN
taxlaw-2859	712	70	the	the	DET
taxlaw-2859	712	71	irs	irs	PROPN
taxlaw-2859	712	72	has	have	AUX
taxlaw-2859	712	73	likewise	likewise	ADV
taxlaw-2859	712	74	assessed	assess	VERB
taxlaw-2859	712	75	quantitative	quantitative	ADJ
taxlaw-2859	712	76	incidental	incidental	ADJ
taxlaw-2859	712	77	benefit	benefit	NOUN
taxlaw-2859	712	78	with	with	ADP
taxlaw-2859	712	79	vigor.180	vigor.180	NOUN
taxlaw-2859	712	80	most	most	ADV
taxlaw-2859	712	81	frequently	frequently	ADV
taxlaw-2859	712	82	,	,	PUNCT
taxlaw-2859	712	83	its	its	PRON
taxlaw-2859	712	84	comparisons	comparison	NOUN
taxlaw-2859	712	85	evaluate	evaluate	VERB
taxlaw-2859	712	86	the	the	DET
taxlaw-2859	712	87	number	number	NOUN
taxlaw-2859	712	88	and	and	CCONJ
taxlaw-2859	712	89	regularity	regularity	NOUN
taxlaw-2859	712	90	of	of	ADP
taxlaw-2859	712	91	educational	educational	ADJ
taxlaw-2859	712	92	activities	activity	NOUN
taxlaw-2859	712	93	compared	compare	VERB
taxlaw-2859	712	94	against	against	ADP
taxlaw-2859	712	95	the	the	DET
taxlaw-2859	712	96	hours	hour	NOUN
taxlaw-2859	712	97	spent	spend	VERB
taxlaw-2859	712	98	,	,	PUNCT
taxlaw-2859	712	99	or	or	CCONJ
taxlaw-2859	712	100	dollars	dollar	NOUN
taxlaw-2859	712	101	earned	earn	VERB
taxlaw-2859	712	102	,	,	PUNCT
taxlaw-2859	712	103	in	in	ADP
taxlaw-2859	712	104	the	the	DET
taxlaw-2859	712	105	undertaking	undertaking	NOUN
taxlaw-2859	712	106	of	of	ADP
taxlaw-2859	712	107	sales	sale	NOUN
taxlaw-2859	712	108	activity.181	activity.181	VERB
taxlaw-2859	712	109	if	if	SCONJ
taxlaw-2859	712	110	the	the	DET
taxlaw-2859	712	111	requirement	requirement	NOUN
taxlaw-2859	712	112	that	that	SCONJ
taxlaw-2859	712	113	private	private	ADJ
taxlaw-2859	712	114	benefit	benefit	NOUN
taxlaw-2859	712	115	be	be	VERB
taxlaw-2859	712	116	quantitatively	quantitatively	ADV
taxlaw-2859	712	117	incidental	incidental	ADJ
taxlaw-2859	712	118	was	be	AUX
taxlaw-2859	712	119	applied	apply	VERB
taxlaw-2859	712	120	to	to	ADP
taxlaw-2859	712	121	a	a	DET
taxlaw-2859	712	122	situation	situation	NOUN
taxlaw-2859	712	123	in	in	ADP
taxlaw-2859	712	124	which	which	PRON
taxlaw-2859	712	125	a	a	DET
taxlaw-2859	712	126	gallery	gallery	NOUN
taxlaw-2859	712	127	funded	fund	VERB
taxlaw-2859	712	128	an	an	DET
taxlaw-2859	712	129	art	art	NOUN
taxlaw-2859	712	130	museum	museum	NOUN
taxlaw-2859	712	131	’s	’s	PART
taxlaw-2859	712	132	exhibition	exhibition	NOUN
taxlaw-2859	712	133	of	of	ADP
taxlaw-2859	712	134	art	art	NOUN
taxlaw-2859	712	135	,	,	PUNCT
taxlaw-2859	712	136	the	the	DET
taxlaw-2859	712	137	test	test	NOUN
taxlaw-2859	712	138	would	would	AUX
taxlaw-2859	712	139	utilize	utilize	VERB
taxlaw-2859	712	140	similar	similar	ADJ
taxlaw-2859	712	141	172	172	NUM
taxlaw-2859	712	142	i.r.s	i.r.	NOUN
taxlaw-2859	712	143	.	.	PUNCT
taxlaw-2859	713	1	gen	gen	PROPN
taxlaw-2859	713	2	.	.	PROPN
taxlaw-2859	713	3	couns	couns	PROPN
taxlaw-2859	713	4	.	.	PUNCT
taxlaw-2859	714	1	mem	mem	PROPN
taxlaw-2859	714	2	.	.	X
taxlaw-2859	714	3	39,862	39,862	NUM
taxlaw-2859	714	4	,	,	PUNCT
taxlaw-2859	714	5	supra	supra	NOUN
taxlaw-2859	714	6	note	note	NOUN
taxlaw-2859	714	7	170	170	NUM
taxlaw-2859	714	8	,	,	PUNCT
taxlaw-2859	714	9	at	at	ADP
taxlaw-2859	714	10	76	76	NUM
taxlaw-2859	714	11	(	(	PUNCT
taxlaw-2859	714	12	“	"	PUNCT
taxlaw-2859	714	13	we	we	PRON
taxlaw-2859	714	14	recognize	recognize	VERB
taxlaw-2859	714	15	that	that	SCONJ
taxlaw-2859	714	16	there	there	PRON
taxlaw-2859	714	17	may	may	AUX
taxlaw-2859	714	18	well	well	ADV
taxlaw-2859	714	19	be	be	AUX
taxlaw-2859	714	20	legitimate	legitimate	ADJ
taxlaw-2859	714	21	purposes	purpose	NOUN
taxlaw-2859	714	22	for	for	ADP
taxlaw-2859	714	23	joint	joint	ADJ
taxlaw-2859	714	24	ventures	venture	NOUN
taxlaw-2859	714	25	,	,	PUNCT
taxlaw-2859	714	26	whether	whether	SCONJ
taxlaw-2859	714	27	analyzed	analyze	VERB
taxlaw-2859	714	28	under	under	ADP
taxlaw-2859	714	29	the	the	DET
taxlaw-2859	714	30	anti	anti	ADJ
taxlaw-2859	714	31	-	-	ADJ
taxlaw-2859	714	32	kickback	kickback	ADJ
taxlaw-2859	714	33	statute	statute	NOUN
taxlaw-2859	714	34	or	or	CCONJ
taxlaw-2859	714	35	the	the	DET
taxlaw-2859	714	36	tax	tax	NOUN
taxlaw-2859	714	37	code	code	NOUN
taxlaw-2859	714	38	.	.	PUNCT
taxlaw-2859	715	1	these	these	PRON
taxlaw-2859	715	2	may	may	AUX
taxlaw-2859	715	3	include	include	VERB
taxlaw-2859	715	4	raising	raise	VERB
taxlaw-2859	715	5	needed	needed	ADJ
taxlaw-2859	715	6	capital	capital	NOUN
taxlaw-2859	715	7	;	;	PUNCT
taxlaw-2859	715	8	bringing	bring	VERB
taxlaw-2859	715	9	new	new	ADJ
taxlaw-2859	715	10	services	service	NOUN
taxlaw-2859	715	11	or	or	CCONJ
taxlaw-2859	715	12	a	a	DET
taxlaw-2859	715	13	new	new	ADJ
taxlaw-2859	715	14	provider	provider	NOUN
taxlaw-2859	715	15	to	to	ADP
taxlaw-2859	715	16	a	a	DET
taxlaw-2859	715	17	hospital	hospital	NOUN
taxlaw-2859	715	18	’s	’s	PART
taxlaw-2859	715	19	community	community	NOUN
taxlaw-2859	715	20	;	;	PUNCT
taxlaw-2859	715	21	sharing	share	VERB
taxlaw-2859	715	22	the	the	DET
taxlaw-2859	715	23	risk	risk	NOUN
taxlaw-2859	715	24	inherent	inherent	ADJ
taxlaw-2859	715	25	in	in	ADP
taxlaw-2859	715	26	a	a	DET
taxlaw-2859	715	27	new	new	ADJ
taxlaw-2859	715	28	activity	activity	NOUN
taxlaw-2859	715	29	,	,	PUNCT
taxlaw-2859	715	30	or	or	CCONJ
taxlaw-2859	715	31	pooling	pool	VERB
taxlaw-2859	715	32	diverse	diverse	ADJ
taxlaw-2859	715	33	areas	area	NOUN
taxlaw-2859	715	34	of	of	ADP
taxlaw-2859	715	35	expertise	expertise	NOUN
taxlaw-2859	715	36	.	.	PUNCT
taxlaw-2859	715	37	”	"	PUNCT
taxlaw-2859	715	38	)	)	PUNCT
taxlaw-2859	715	39	.	.	PUNCT
taxlaw-2859	716	1	173	173	NUM
taxlaw-2859	716	2	rev	rev	VERB
taxlaw-2859	716	3	.	.	PUNCT
taxlaw-2859	716	4	rul	rul	NOUN
taxlaw-2859	716	5	.	.	PUNCT
taxlaw-2859	717	1	78	78	NUM
taxlaw-2859	717	2	-	-	SYM
taxlaw-2859	717	3	131	131	NUM
taxlaw-2859	717	4	,	,	PUNCT
taxlaw-2859	717	5	1978–1	1978–1	PROPN
taxlaw-2859	717	6	c.b	c.b	PROPN
taxlaw-2859	717	7	.	.	PROPN
taxlaw-2859	717	8	157	157	NUM
taxlaw-2859	717	9	.	.	PUNCT
taxlaw-2859	717	10	174	174	NUM
taxlaw-2859	717	11	aid	aid	NOUN
taxlaw-2859	717	12	to	to	ADP
taxlaw-2859	717	13	artisans	artisan	NOUN
taxlaw-2859	717	14	v.	v.	CCONJ
taxlaw-2859	717	15	comm’r	comm’r	NOUN
taxlaw-2859	717	16	,	,	PUNCT
taxlaw-2859	717	17	71	71	NUM
taxlaw-2859	717	18	t.c	t.c	NOUN
taxlaw-2859	717	19	.	.	PROPN
taxlaw-2859	718	1	202	202	NUM
taxlaw-2859	718	2	(	(	PUNCT
taxlaw-2859	718	3	1978	1978	NUM
taxlaw-2859	718	4	)	)	PUNCT
taxlaw-2859	718	5	;	;	PUNCT
taxlaw-2859	719	1	p.l.r	p.l.r	NOUN
taxlaw-2859	719	2	.	.	PUNCT
taxlaw-2859	719	3	8849072	8849072	NUM
taxlaw-2859	719	4	(	(	PUNCT
taxlaw-2859	719	5	sept	sept	PROPN
taxlaw-2859	719	6	.	.	PROPN
taxlaw-2859	719	7	10	10	NUM
taxlaw-2859	719	8	,	,	PUNCT
taxlaw-2859	719	9	1988	1988	NUM
taxlaw-2859	719	10	)	)	PUNCT
taxlaw-2859	719	11	.	.	PUNCT
taxlaw-2859	720	1	175	175	NUM
taxlaw-2859	720	2	p.l.r	p.l.r	NOUN
taxlaw-2859	720	3	.	.	PUNCT
taxlaw-2859	721	1	9141053	9141053	NUM
taxlaw-2859	721	2	(	(	PUNCT
taxlaw-2859	721	3	1991	1991	NUM
taxlaw-2859	721	4	)	)	PUNCT
taxlaw-2859	721	5	.	.	PUNCT
taxlaw-2859	722	1	176	176	NUM
taxlaw-2859	722	2	goldsboro	goldsboro	PROPN
taxlaw-2859	722	3	art	art	PROPN
taxlaw-2859	722	4	league	league	PROPN
taxlaw-2859	722	5	,	,	PUNCT
taxlaw-2859	722	6	inc	inc	PROPN
taxlaw-2859	722	7	.	.	PROPN
taxlaw-2859	723	1	v.	v.	ADP
taxlaw-2859	723	2	comm’r	comm’r	NOUN
taxlaw-2859	723	3	,	,	PUNCT
taxlaw-2859	723	4	75	75	NUM
taxlaw-2859	723	5	t.c	t.c	PROPN
taxlaw-2859	723	6	.	.	PROPN
taxlaw-2859	723	7	337	337	NUM
taxlaw-2859	723	8	,	,	PUNCT
taxlaw-2859	723	9	341	341	NUM
taxlaw-2859	723	10	-	-	SYM
taxlaw-2859	723	11	42	42	NUM
taxlaw-2859	723	12	(	(	PUNCT
taxlaw-2859	723	13	1980	1980	NUM
taxlaw-2859	723	14	)	)	PUNCT
taxlaw-2859	723	15	;	;	PUNCT
taxlaw-2859	723	16	cleveland	cleveland	PROPN
taxlaw-2859	723	17	creative	creative	ADJ
taxlaw-2859	723	18	arts	art	NOUN
taxlaw-2859	723	19	guild	guild	NOUN
taxlaw-2859	723	20	v.	v.	ADP
taxlaw-2859	723	21	comm’r	comm’r	NOUN
taxlaw-2859	723	22	,	,	PUNCT
taxlaw-2859	723	23	t.c.m	t.c.m	INTJ
taxlaw-2859	723	24	.	.	PUNCT
taxlaw-2859	723	25	1985–316	1985–316	PROPN
taxlaw-2859	723	26	;	;	PUNCT
taxlaw-2859	723	27	p.l.r	p.l.r	PROPN
taxlaw-2859	723	28	.	.	PUNCT
taxlaw-2859	723	29	8634001	8634001	NUM
taxlaw-2859	723	30	(	(	PUNCT
taxlaw-2859	723	31	1986	1986	NUM
taxlaw-2859	723	32	)	)	PUNCT
taxlaw-2859	723	33	;	;	PUNCT
taxlaw-2859	724	1	p.l.r	p.l.r	NOUN
taxlaw-2859	724	2	.	.	PUNCT
taxlaw-2859	724	3	201441017	201441017	NUM
taxlaw-2859	724	4	(	(	PUNCT
taxlaw-2859	724	5	july	july	PROPN
taxlaw-2859	724	6	18	18	NUM
taxlaw-2859	724	7	,	,	PUNCT
taxlaw-2859	724	8	2014	2014	NUM
taxlaw-2859	724	9	)	)	PUNCT
taxlaw-2859	724	10	(	(	PUNCT
taxlaw-2859	724	11	denying	deny	VERB
taxlaw-2859	724	12	exemption	exemption	NOUN
taxlaw-2859	724	13	to	to	ADP
taxlaw-2859	724	14	gallery	gallery	NOUN
taxlaw-2859	724	15	located	locate	VERB
taxlaw-2859	724	16	in	in	ADP
taxlaw-2859	724	17	an	an	DET
taxlaw-2859	724	18	area	area	NOUN
taxlaw-2859	724	19	with	with	ADP
taxlaw-2859	724	20	other	other	ADJ
taxlaw-2859	724	21	galleries	gallery	NOUN
taxlaw-2859	724	22	and	and	CCONJ
taxlaw-2859	724	23	organizations	organization	NOUN
taxlaw-2859	724	24	that	that	PRON
taxlaw-2859	724	25	exhibit	exhibit	VERB
taxlaw-2859	724	26	art	art	NOUN
taxlaw-2859	724	27	)	)	PUNCT
taxlaw-2859	724	28	.	.	PUNCT
taxlaw-2859	725	1	177	177	NUM
taxlaw-2859	725	2	for	for	ADP
taxlaw-2859	725	3	the	the	DET
taxlaw-2859	725	4	purpose	purpose	NOUN
taxlaw-2859	725	5	of	of	ADP
taxlaw-2859	725	6	this	this	DET
taxlaw-2859	725	7	article	article	NOUN
taxlaw-2859	725	8	,	,	PUNCT
taxlaw-2859	725	9	the	the	DET
taxlaw-2859	725	10	author	author	NOUN
taxlaw-2859	725	11	does	do	AUX
taxlaw-2859	725	12	not	not	PART
taxlaw-2859	725	13	challenge	challenge	VERB
taxlaw-2859	725	14	the	the	DET
taxlaw-2859	725	15	fiction	fiction	NOUN
taxlaw-2859	725	16	in	in	ADP
taxlaw-2859	725	17	which	which	PRON
taxlaw-2859	725	18	irs	irs	PROPN
taxlaw-2859	725	19	and	and	CCONJ
taxlaw-2859	725	20	courts	court	NOUN
taxlaw-2859	725	21	engage	engage	VERB
taxlaw-2859	725	22	:	:	PUNCT
taxlaw-2859	725	23	that	that	SCONJ
taxlaw-2859	725	24	the	the	DET
taxlaw-2859	725	25	labor	labor	NOUN
taxlaw-2859	725	26	to	to	PART
taxlaw-2859	725	27	produce	produce	VERB
taxlaw-2859	725	28	art	art	NOUN
taxlaw-2859	725	29	is	be	AUX
taxlaw-2859	725	30	free	free	ADJ
taxlaw-2859	725	31	.	.	PUNCT
taxlaw-2859	726	1	this	this	DET
taxlaw-2859	726	2	assumption	assumption	NOUN
taxlaw-2859	726	3	is	be	AUX
taxlaw-2859	726	4	implicit	implicit	ADJ
taxlaw-2859	726	5	in	in	ADP
taxlaw-2859	726	6	the	the	DET
taxlaw-2859	726	7	irs	irs	PROPN
taxlaw-2859	726	8	and	and	CCONJ
taxlaw-2859	726	9	tax	tax	NOUN
taxlaw-2859	726	10	court	court	NOUN
taxlaw-2859	726	11	interpretations	interpretation	NOUN
taxlaw-2859	726	12	,	,	PUNCT
taxlaw-2859	726	13	which	which	PRON
taxlaw-2859	726	14	find	find	VERB
taxlaw-2859	726	15	that	that	SCONJ
taxlaw-2859	726	16	full	full	ADJ
taxlaw-2859	726	17	compensation	compensation	NOUN
taxlaw-2859	726	18	for	for	ADP
taxlaw-2859	726	19	artists	artist	NOUN
taxlaw-2859	726	20	work	work	NOUN
taxlaw-2859	726	21	constitutes	constitute	VERB
taxlaw-2859	726	22	private	private	ADJ
taxlaw-2859	726	23	benefit	benefit	NOUN
taxlaw-2859	726	24	.	.	PUNCT
taxlaw-2859	727	1	the	the	DET
taxlaw-2859	727	2	average	average	ADJ
taxlaw-2859	727	3	rate	rate	NOUN
taxlaw-2859	727	4	for	for	ADP
taxlaw-2859	727	5	reasonable	reasonable	ADJ
taxlaw-2859	727	6	compensation	compensation	NOUN
taxlaw-2859	727	7	of	of	ADP
taxlaw-2859	727	8	artists	artist	NOUN
taxlaw-2859	727	9	is	be	AUX
taxlaw-2859	727	10	a	a	DET
taxlaw-2859	727	11	50	50	NUM
taxlaw-2859	727	12	%	%	NOUN
taxlaw-2859	727	13	commission	commission	NOUN
taxlaw-2859	727	14	,	,	PUNCT
taxlaw-2859	727	15	though	though	SCONJ
taxlaw-2859	727	16	the	the	DET
taxlaw-2859	727	17	power	power	NOUN
taxlaw-2859	727	18	imbalance	imbalance	NOUN
taxlaw-2859	727	19	of	of	ADP
taxlaw-2859	727	20	artistgallerist	artistgallerist	ADJ
taxlaw-2859	727	21	relationship	relationship	NOUN
taxlaw-2859	727	22	undermines	undermine	VERB
taxlaw-2859	727	23	the	the	DET
taxlaw-2859	727	24	validity	validity	NOUN
taxlaw-2859	727	25	of	of	ADP
taxlaw-2859	727	26	this	this	DET
taxlaw-2859	727	27	market	market	NOUN
taxlaw-2859	727	28	-	-	PUNCT
taxlaw-2859	727	29	based	base	VERB
taxlaw-2859	727	30	profit	profit	NOUN
taxlaw-2859	727	31	allocation	allocation	NOUN
taxlaw-2859	727	32	.	.	PUNCT
taxlaw-2859	728	1	therefore	therefore	ADV
taxlaw-2859	728	2	,	,	PUNCT
taxlaw-2859	728	3	it	it	PRON
taxlaw-2859	728	4	is	be	AUX
taxlaw-2859	728	5	actually	actually	ADV
taxlaw-2859	728	6	impossible	impossible	ADJ
taxlaw-2859	728	7	to	to	PART
taxlaw-2859	728	8	provide	provide	VERB
taxlaw-2859	728	9	art	art	NOUN
taxlaw-2859	728	10	without	without	ADP
taxlaw-2859	728	11	necessarily	necessarily	ADV
taxlaw-2859	728	12	benefitting	benefit	VERB
taxlaw-2859	728	13	the	the	DET
taxlaw-2859	728	14	private	private	ADJ
taxlaw-2859	728	15	interests	interest	NOUN
taxlaw-2859	728	16	of	of	ADP
taxlaw-2859	728	17	artists	artist	NOUN
taxlaw-2859	728	18	in	in	ADP
taxlaw-2859	728	19	doing	do	VERB
taxlaw-2859	728	20	so	so	ADV
taxlaw-2859	728	21	,	,	PUNCT
taxlaw-2859	728	22	and	and	CCONJ
taxlaw-2859	728	23	one	one	PRON
taxlaw-2859	728	24	would	would	AUX
taxlaw-2859	728	25	never	never	ADV
taxlaw-2859	728	26	suggest	suggest	VERB
taxlaw-2859	728	27	such	such	DET
taxlaw-2859	728	28	an	an	DET
taxlaw-2859	728	29	arrangement	arrangement	NOUN
taxlaw-2859	728	30	in	in	ADP
taxlaw-2859	728	31	other	other	ADJ
taxlaw-2859	728	32	industries	industry	NOUN
taxlaw-2859	728	33	;	;	PUNCT
taxlaw-2859	728	34	for	for	ADP
taxlaw-2859	728	35	example	example	NOUN
taxlaw-2859	728	36	,	,	PUNCT
taxlaw-2859	728	37	that	that	SCONJ
taxlaw-2859	728	38	doctors	doctor	NOUN
taxlaw-2859	728	39	are	be	AUX
taxlaw-2859	728	40	not	not	PART
taxlaw-2859	728	41	paid	pay	VERB
taxlaw-2859	728	42	for	for	ADP
taxlaw-2859	728	43	medical	medical	ADJ
taxlaw-2859	728	44	services	service	NOUN
taxlaw-2859	728	45	they	they	PRON
taxlaw-2859	728	46	deliver	deliver	VERB
taxlaw-2859	728	47	in	in	ADP
taxlaw-2859	728	48	the	the	DET
taxlaw-2859	728	49	realm	realm	NOUN
taxlaw-2859	728	50	of	of	ADP
taxlaw-2859	728	51	health	health	NOUN
taxlaw-2859	728	52	care	care	NOUN
taxlaw-2859	728	53	.	.	PUNCT
taxlaw-2859	729	1	in	in	ADP
taxlaw-2859	729	2	any	any	DET
taxlaw-2859	729	3	event	event	NOUN
taxlaw-2859	729	4	,	,	PUNCT
taxlaw-2859	729	5	the	the	DET
taxlaw-2859	729	6	irs	irs	PROPN
taxlaw-2859	729	7	is	be	AUX
taxlaw-2859	729	8	hardly	hardly	ADV
taxlaw-2859	729	9	alone	alone	ADJ
taxlaw-2859	729	10	in	in	ADP
taxlaw-2859	729	11	making	make	VERB
taxlaw-2859	729	12	this	this	DET
taxlaw-2859	729	13	problematic	problematic	ADJ
taxlaw-2859	729	14	assumption	assumption	NOUN
taxlaw-2859	729	15	,	,	PUNCT
taxlaw-2859	729	16	and	and	CCONJ
taxlaw-2859	729	17	therefore	therefore	ADV
taxlaw-2859	729	18	the	the	DET
taxlaw-2859	729	19	scope	scope	NOUN
taxlaw-2859	729	20	of	of	ADP
taxlaw-2859	729	21	the	the	DET
taxlaw-2859	729	22	issue	issue	NOUN
taxlaw-2859	729	23	and	and	CCONJ
taxlaw-2859	729	24	its	its	PRON
taxlaw-2859	729	25	associated	associated	ADJ
taxlaw-2859	729	26	implications	implication	NOUN
taxlaw-2859	729	27	are	be	AUX
taxlaw-2859	729	28	best	well	ADV
taxlaw-2859	729	29	left	leave	VERB
taxlaw-2859	729	30	for	for	ADP
taxlaw-2859	729	31	other	other	ADJ
taxlaw-2859	729	32	forums	forum	NOUN
taxlaw-2859	729	33	.	.	PUNCT
taxlaw-2859	730	1	178	178	NUM
taxlaw-2859	730	2	e.g.	e.g.	ADV
taxlaw-2859	730	3	,	,	PUNCT
taxlaw-2859	730	4	ginsburg	ginsburg	PROPN
taxlaw-2859	730	5	v.	v.	CCONJ
taxlaw-2859	730	6	comm’r	comm’r	PROPN
taxlaw-2859	730	7	,	,	PUNCT
taxlaw-2859	730	8	46	46	NUM
taxlaw-2859	730	9	t.c	t.c	PROPN
taxlaw-2859	730	10	.	.	PROPN
taxlaw-2859	731	1	47	47	NUM
taxlaw-2859	731	2	(	(	PUNCT
taxlaw-2859	731	3	1966	1966	NUM
taxlaw-2859	731	4	)	)	PUNCT
taxlaw-2859	732	1	;	;	PUNCT
taxlaw-2859	732	2	rev	rev	PROPN
taxlaw-2859	732	3	.	.	PROPN
taxlaw-2859	733	1	rul	rul	NOUN
taxlaw-2859	733	2	.	.	PUNCT
taxlaw-2859	734	1	75	75	NUM
taxlaw-2859	734	2	-	-	SYM
taxlaw-2859	734	3	286	286	NUM
taxlaw-2859	734	4	,	,	PUNCT
taxlaw-2859	734	5	1975	1975	NUM
taxlaw-2859	734	6	-	-	SYM
taxlaw-2859	734	7	2	2	NUM
taxlaw-2859	734	8	c.b	c.b	PROPN
taxlaw-2859	734	9	.	.	PROPN
taxlaw-2859	734	10	210	210	NUM
taxlaw-2859	734	11	;	;	PUNCT
taxlaw-2859	734	12	rev	rev	X
taxlaw-2859	735	1	.	.	PROPN
taxlaw-2859	735	2	rul	rul	PROPN
taxlaw-2859	735	3	.	.	PUNCT
taxlaw-2859	736	1	6814	6814	NUM
taxlaw-2859	736	2	,	,	PUNCT
taxlaw-2859	736	3	1968	1968	NUM
taxlaw-2859	736	4	-	-	SYM
taxlaw-2859	736	5	1	1	NUM
taxlaw-2859	736	6	c.b	c.b	PROPN
taxlaw-2859	736	7	.	.	PROPN
taxlaw-2859	736	8	243	243	NUM
taxlaw-2859	736	9	.	.	PUNCT
taxlaw-2859	737	1	179	179	NUM
taxlaw-2859	737	2	aid	aid	NOUN
taxlaw-2859	737	3	to	to	ADP
taxlaw-2859	737	4	artisans	artisan	NOUN
taxlaw-2859	737	5	v.	v.	CCONJ
taxlaw-2859	737	6	comm’r	comm’r	NOUN
taxlaw-2859	737	7	,	,	PUNCT
taxlaw-2859	737	8	71	71	NUM
taxlaw-2859	737	9	t.c	t.c	NOUN
taxlaw-2859	737	10	.	.	PROPN
taxlaw-2859	738	1	202	202	NUM
taxlaw-2859	738	2	(	(	PUNCT
taxlaw-2859	738	3	1978	1978	NUM
taxlaw-2859	738	4	)	)	PUNCT
taxlaw-2859	738	5	;	;	PUNCT
taxlaw-2859	738	6	goldsboro	goldsboro	PROPN
taxlaw-2859	738	7	art	art	PROPN
taxlaw-2859	738	8	league	league	PROPN
taxlaw-2859	738	9	,	,	PUNCT
taxlaw-2859	738	10	inc	inc	PROPN
taxlaw-2859	738	11	.	.	PROPN
taxlaw-2859	739	1	v.	v.	ADP
taxlaw-2859	739	2	comm’r	comm’r	NOUN
taxlaw-2859	739	3	,	,	PUNCT
taxlaw-2859	739	4	75	75	NUM
taxlaw-2859	739	5	t.c	t.c	PROPN
taxlaw-2859	739	6	.	.	PROPN
taxlaw-2859	739	7	337	337	NUM
taxlaw-2859	739	8	,	,	PUNCT
taxlaw-2859	739	9	341	341	NUM
taxlaw-2859	739	10	-	-	SYM
taxlaw-2859	739	11	342	342	NUM
taxlaw-2859	739	12	(	(	PUNCT
taxlaw-2859	739	13	1980	1980	NUM
taxlaw-2859	739	14	)	)	PUNCT
taxlaw-2859	739	15	;	;	PUNCT
taxlaw-2859	739	16	cleveland	cleveland	PROPN
taxlaw-2859	739	17	creative	creative	ADJ
taxlaw-2859	739	18	arts	art	NOUN
taxlaw-2859	739	19	guild	guild	NOUN
taxlaw-2859	739	20	v.	v.	ADP
taxlaw-2859	739	21	comm’r	comm’r	NOUN
taxlaw-2859	739	22	,	,	PUNCT
taxlaw-2859	739	23	t.c.m	t.c.m	INTJ
taxlaw-2859	739	24	.	.	PUNCT
taxlaw-2859	739	25	1985–316	1985–316	PROPN
taxlaw-2859	739	26	(	(	PUNCT
taxlaw-2859	739	27	1985	1985	NUM
taxlaw-2859	739	28	)	)	PUNCT
taxlaw-2859	739	29	.	.	PUNCT
taxlaw-2859	740	1	180	180	NUM
taxlaw-2859	740	2	see	see	VERB
taxlaw-2859	740	3	,	,	PUNCT
taxlaw-2859	740	4	e.g.	e.g.	ADV
taxlaw-2859	740	5	,	,	PUNCT
taxlaw-2859	740	6	p.l.r	p.l.r	NOUN
taxlaw-2859	740	7	.	.	PUNCT
taxlaw-2859	741	1	88–49–072	88–49–072	NUM
taxlaw-2859	741	2	(	(	PUNCT
taxlaw-2859	741	3	sept	sept	PROPN
taxlaw-2859	741	4	.	.	PROPN
taxlaw-2859	741	5	10	10	NUM
taxlaw-2859	741	6	,	,	PUNCT
taxlaw-2859	741	7	1988	1988	NUM
taxlaw-2859	741	8	)	)	PUNCT
taxlaw-2859	741	9	and	and	CCONJ
taxlaw-2859	741	10	p.l.r	p.l.r	NOUN
taxlaw-2859	741	11	.	.	PUNCT
taxlaw-2859	742	1	86–34–001	86–34–001	NUM
taxlaw-2859	742	2	(	(	PUNCT
taxlaw-2859	742	3	aug	aug	PROPN
taxlaw-2859	742	4	.	.	PROPN
taxlaw-2859	742	5	13	13	NUM
taxlaw-2859	742	6	,	,	PUNCT
taxlaw-2859	742	7	1986	1986	NUM
taxlaw-2859	742	8	)	)	PUNCT
taxlaw-2859	743	1	(	(	PUNCT
taxlaw-2859	743	2	each	each	PRON
taxlaw-2859	743	3	approving	approve	VERB
taxlaw-2859	743	4	exemption	exemption	NOUN
taxlaw-2859	743	5	after	after	ADP
taxlaw-2859	743	6	lengthy	lengthy	ADJ
taxlaw-2859	743	7	analysis	analysis	NOUN
taxlaw-2859	743	8	)	)	PUNCT
taxlaw-2859	743	9	.	.	PUNCT
taxlaw-2859	744	1	see	see	VERB
taxlaw-2859	744	2	also	also	ADV
taxlaw-2859	744	3	p.l.r	p.l.r	ADJ
taxlaw-2859	744	4	.	.	PUNCT
taxlaw-2859	745	1	80–34–018	80–34–018	NUM
taxlaw-2859	745	2	(	(	PUNCT
taxlaw-2859	745	3	may	may	PROPN
taxlaw-2859	745	4	14	14	NUM
taxlaw-2859	745	5	,	,	PUNCT
taxlaw-2859	745	6	1980	1980	NUM
taxlaw-2859	745	7	)	)	PUNCT
taxlaw-2859	745	8	;	;	PUNCT
taxlaw-2859	746	1	p.l.r	p.l.r	NOUN
taxlaw-2859	746	2	.	.	PUNCT
taxlaw-2859	747	1	2008–29	2008–29	NOUN
taxlaw-2859	747	2	–	–	PUNCT
taxlaw-2859	747	3	046	046	NUM
taxlaw-2859	747	4	(	(	PUNCT
taxlaw-2859	747	5	apr	apr	PROPN
taxlaw-2859	747	6	.	.	PROPN
taxlaw-2859	747	7	17	17	NUM
taxlaw-2859	747	8	,	,	PUNCT
taxlaw-2859	747	9	2008	2008	NUM
taxlaw-2859	747	10	)	)	PUNCT
taxlaw-2859	747	11	;	;	PUNCT
taxlaw-2859	748	1	p.l.r	p.l.r	NOUN
taxlaw-2859	748	2	.	.	PUNCT
taxlaw-2859	749	1	2011–25–044	2011–25–044	NUM
taxlaw-2859	749	2	(	(	PUNCT
taxlaw-2859	749	3	mar	mar	PROPN
taxlaw-2859	749	4	.	.	PROPN
taxlaw-2859	749	5	30	30	NUM
taxlaw-2859	749	6	,	,	PUNCT
taxlaw-2859	749	7	2011	2011	NUM
taxlaw-2859	749	8	)	)	PUNCT
taxlaw-2859	749	9	;	;	PUNCT
taxlaw-2859	749	10	and	and	CCONJ
taxlaw-2859	749	11	p.l.r	p.l.r	NOUN
taxlaw-2859	749	12	.	.	PUNCT
taxlaw-2859	750	1	2014–41–017	2014–41–017	NUM
taxlaw-2859	750	2	(	(	PUNCT
taxlaw-2859	750	3	jul	jul	PROPN
taxlaw-2859	750	4	.	.	PROPN
taxlaw-2859	750	5	18	18	NUM
taxlaw-2859	750	6	,	,	PUNCT
taxlaw-2859	750	7	2014	2014	NUM
taxlaw-2859	750	8	)	)	PUNCT
taxlaw-2859	750	9	(	(	PUNCT
taxlaw-2859	750	10	each	each	DET
taxlaw-2859	750	11	disapproving	disapproving	ADJ
taxlaw-2859	750	12	exemption	exemption	NOUN
taxlaw-2859	750	13	after	after	ADP
taxlaw-2859	750	14	lengthy	lengthy	ADJ
taxlaw-2859	750	15	analysis	analysis	NOUN
taxlaw-2859	750	16	)	)	PUNCT
taxlaw-2859	750	17	.	.	PUNCT
taxlaw-2859	751	1	181	181	NUM
taxlaw-2859	752	1	i	i	PRON
taxlaw-2859	752	2	d.	d.	PROPN
taxlaw-2859	752	3	98	98	PROPN
taxlaw-2859	752	4	columbia	columbia	PROPN
taxlaw-2859	752	5	journal	journal	PROPN
taxlaw-2859	752	6	of	of	ADP
taxlaw-2859	752	7	tax	tax	NOUN
taxlaw-2859	752	8	law	law	NOUN
taxlaw-2859	753	1	[	[	X
taxlaw-2859	753	2	vol.9:67	vol.9:67	PROPN
taxlaw-2859	753	3	arithmetic	arithmetic	ADJ
taxlaw-2859	753	4	.	.	PUNCT
taxlaw-2859	754	1	provided	provide	VERB
taxlaw-2859	754	2	a	a	DET
taxlaw-2859	754	3	nonprofit	nonprofit	ADJ
taxlaw-2859	754	4	art	art	NOUN
taxlaw-2859	754	5	organization	organization	NOUN
taxlaw-2859	754	6	engages	engage	VERB
taxlaw-2859	754	7	in	in	ADP
taxlaw-2859	754	8	no	no	DET
taxlaw-2859	754	9	direct	direct	ADJ
taxlaw-2859	754	10	art	art	NOUN
taxlaw-2859	754	11	sales	sale	NOUN
taxlaw-2859	754	12	activity	activity	NOUN
taxlaw-2859	754	13	(	(	PUNCT
taxlaw-2859	754	14	that	that	PRON
taxlaw-2859	754	15	is	is	ADV
taxlaw-2859	754	16	,	,	PUNCT
taxlaw-2859	754	17	it	it	PRON
taxlaw-2859	754	18	does	do	AUX
taxlaw-2859	754	19	not	not	PART
taxlaw-2859	754	20	sell	sell	VERB
taxlaw-2859	754	21	art	art	NOUN
taxlaw-2859	754	22	off	off	ADP
taxlaw-2859	754	23	its	its	PRON
taxlaw-2859	754	24	walls	wall	NOUN
taxlaw-2859	754	25	)	)	PUNCT
taxlaw-2859	754	26	,	,	PUNCT
taxlaw-2859	754	27	the	the	DET
taxlaw-2859	754	28	quantitative	quantitative	ADJ
taxlaw-2859	754	29	test	test	NOUN
taxlaw-2859	754	30	would	would	AUX
taxlaw-2859	754	31	seem	seem	VERB
taxlaw-2859	754	32	to	to	PART
taxlaw-2859	754	33	easily	easily	ADV
taxlaw-2859	754	34	result	result	VERB
taxlaw-2859	754	35	in	in	ADP
taxlaw-2859	754	36	a	a	DET
taxlaw-2859	754	37	public	public	ADJ
taxlaw-2859	754	38	benefit	benefit	NOUN
taxlaw-2859	754	39	that	that	PRON
taxlaw-2859	754	40	outweighs	outweigh	VERB
taxlaw-2859	754	41	private	private	ADJ
taxlaw-2859	754	42	benefit	benefit	NOUN
taxlaw-2859	754	43	to	to	ADP
taxlaw-2859	754	44	galleries	gallery	NOUN
taxlaw-2859	754	45	or	or	CCONJ
taxlaw-2859	754	46	the	the	DET
taxlaw-2859	754	47	artists	artist	NOUN
taxlaw-2859	754	48	they	they	PRON
taxlaw-2859	754	49	represent	represent	VERB
taxlaw-2859	754	50	.	.	PUNCT
taxlaw-2859	755	1	yet	yet	ADV
taxlaw-2859	755	2	,	,	PUNCT
taxlaw-2859	755	3	private	private	ADJ
taxlaw-2859	755	4	letter	letter	NOUN
taxlaw-2859	755	5	ruling	rule	VERB
taxlaw-2859	755	6	9407006	9407006	NUM
taxlaw-2859	755	7	’s	’s	PART
taxlaw-2859	755	8	statement	statement	NOUN
taxlaw-2859	755	9	that	that	SCONJ
taxlaw-2859	755	10	the	the	DET
taxlaw-2859	755	11	commercial	commercial	ADJ
taxlaw-2859	755	12	and	and	CCONJ
taxlaw-2859	755	13	noncommercial	noncommercial	ADJ
taxlaw-2859	755	14	spheres	sphere	NOUN
taxlaw-2859	755	15	of	of	ADP
taxlaw-2859	755	16	the	the	DET
taxlaw-2859	755	17	art	art	NOUN
taxlaw-2859	755	18	market	market	NOUN
taxlaw-2859	755	19	are	be	AUX
taxlaw-2859	755	20	not	not	PART
taxlaw-2859	755	21	so	so	ADV
taxlaw-2859	755	22	easily	easily	ADV
taxlaw-2859	755	23	distinguished	distinguish	VERB
taxlaw-2859	755	24	casts	cast	NOUN
taxlaw-2859	755	25	doubt	doubt	VERB
taxlaw-2859	755	26	upon	upon	SCONJ
taxlaw-2859	755	27	this	this	DET
taxlaw-2859	755	28	outcome.182	outcome.182	NOUN
taxlaw-2859	755	29	in	in	ADP
taxlaw-2859	755	30	stating	state	VERB
taxlaw-2859	755	31	that	that	SCONJ
taxlaw-2859	755	32	“	"	PUNCT
taxlaw-2859	755	33	[	[	X
taxlaw-2859	755	34	t]here	t]here	NOUN
taxlaw-2859	755	35	is	be	AUX
taxlaw-2859	755	36	no	no	DET
taxlaw-2859	755	37	requirement	requirement	NOUN
taxlaw-2859	755	38	that	that	SCONJ
taxlaw-2859	755	39	an	an	DET
taxlaw-2859	755	40	[	[	X
taxlaw-2859	755	41	art	art	NOUN
taxlaw-2859	755	42	]	]	PUNCT
taxlaw-2859	755	43	exhibition	exhibition	NOUN
taxlaw-2859	755	44	be	be	AUX
taxlaw-2859	755	45	of	of	ADP
taxlaw-2859	755	46	a	a	DET
taxlaw-2859	755	47	commercial	commercial	ADJ
taxlaw-2859	755	48	nature	nature	NOUN
taxlaw-2859	755	49	or	or	CCONJ
taxlaw-2859	755	50	that	that	SCONJ
taxlaw-2859	755	51	a	a	DET
taxlaw-2859	755	52	sale	sale	NOUN
taxlaw-2859	755	53	must	must	AUX
taxlaw-2859	755	54	accompany	accompany	VERB
taxlaw-2859	755	55	an	an	DET
taxlaw-2859	755	56	exhibition	exhibition	NOUN
taxlaw-2859	755	57	for	for	SCONJ
taxlaw-2859	755	58	the	the	DET
taxlaw-2859	755	59	exhibition	exhibition	NOUN
taxlaw-2859	755	60	to	to	PART
taxlaw-2859	755	61	result	result	VERB
taxlaw-2859	755	62	in	in	ADP
taxlaw-2859	755	63	private	private	ADJ
taxlaw-2859	755	64	benefit	benefit	NOUN
taxlaw-2859	755	65	,	,	PUNCT
taxlaw-2859	755	66	”	"	PUNCT
taxlaw-2859	755	67	the	the	DET
taxlaw-2859	755	68	ruling	ruling	NOUN
taxlaw-2859	755	69	provides	provide	VERB
taxlaw-2859	755	70	support	support	NOUN
taxlaw-2859	755	71	for	for	ADP
taxlaw-2859	755	72	finding	find	VERB
taxlaw-2859	755	73	private	private	ADJ
taxlaw-2859	755	74	benefit	benefit	NOUN
taxlaw-2859	755	75	even	even	ADV
taxlaw-2859	755	76	in	in	ADP
taxlaw-2859	755	77	the	the	DET
taxlaw-2859	755	78	absence	absence	NOUN
taxlaw-2859	755	79	of	of	ADP
taxlaw-2859	755	80	a	a	DET
taxlaw-2859	755	81	specific	specific	ADJ
taxlaw-2859	755	82	sum	sum	NOUN
taxlaw-2859	755	83	of	of	ADP
taxlaw-2859	755	84	revenue	revenue	NOUN
taxlaw-2859	755	85	directly	directly	ADV
taxlaw-2859	755	86	obtained	obtain	VERB
taxlaw-2859	755	87	by	by	ADP
taxlaw-2859	755	88	the	the	DET
taxlaw-2859	755	89	artist	artist	NOUN
taxlaw-2859	755	90	or	or	CCONJ
taxlaw-2859	755	91	gallery	gallery	NOUN
taxlaw-2859	755	92	through	through	ADP
taxlaw-2859	755	93	a	a	DET
taxlaw-2859	755	94	particular	particular	ADJ
taxlaw-2859	755	95	exhibition	exhibition	NOUN
taxlaw-2859	755	96	.	.	PUNCT
taxlaw-2859	756	1	this	this	DET
taxlaw-2859	756	2	result	result	NOUN
taxlaw-2859	756	3	is	be	AUX
taxlaw-2859	756	4	consistent	consistent	ADJ
taxlaw-2859	756	5	with	with	ADP
taxlaw-2859	756	6	the	the	DET
taxlaw-2859	756	7	approach	approach	NOUN
taxlaw-2859	756	8	of	of	ADP
taxlaw-2859	756	9	the	the	DET
taxlaw-2859	756	10	irs	irs	PROPN
taxlaw-2859	756	11	and	and	CCONJ
taxlaw-2859	756	12	tax	tax	NOUN
taxlaw-2859	756	13	court	court	NOUN
taxlaw-2859	756	14	to	to	ADP
taxlaw-2859	756	15	date	date	NOUN
taxlaw-2859	756	16	,	,	PUNCT
taxlaw-2859	756	17	which	which	PRON
taxlaw-2859	756	18	relies	rely	VERB
taxlaw-2859	756	19	only	only	ADV
taxlaw-2859	756	20	upon	upon	SCONJ
taxlaw-2859	756	21	rough	rough	ADJ
taxlaw-2859	756	22	approximations	approximation	NOUN
taxlaw-2859	756	23	of	of	ADP
taxlaw-2859	756	24	public	public	ADJ
taxlaw-2859	756	25	and	and	CCONJ
taxlaw-2859	756	26	private	private	ADJ
taxlaw-2859	756	27	benefit	benefit	NOUN
taxlaw-2859	756	28	and	and	CCONJ
taxlaw-2859	756	29	does	do	AUX
taxlaw-2859	756	30	not	not	PART
taxlaw-2859	756	31	utilize	utilize	VERB
taxlaw-2859	756	32	available	available	ADJ
taxlaw-2859	756	33	models	model	NOUN
taxlaw-2859	756	34	for	for	ADP
taxlaw-2859	756	35	measuring	measure	VERB
taxlaw-2859	756	36	museum	museum	NOUN
taxlaw-2859	756	37	impact	impact	NOUN
taxlaw-2859	756	38	or	or	CCONJ
taxlaw-2859	756	39	artwork	artwork	NOUN
taxlaw-2859	756	40	value	value	NOUN
taxlaw-2859	756	41	.	.	PUNCT
taxlaw-2859	757	1	as	as	ADV
taxlaw-2859	757	2	importantly	importantly	ADV
taxlaw-2859	757	3	,	,	PUNCT
taxlaw-2859	757	4	any	any	DET
taxlaw-2859	757	5	other	other	ADJ
taxlaw-2859	757	6	result	result	NOUN
taxlaw-2859	757	7	is	be	AUX
taxlaw-2859	757	8	difficult	difficult	ADJ
taxlaw-2859	757	9	to	to	PART
taxlaw-2859	757	10	reconcile	reconcile	VERB
taxlaw-2859	757	11	consistently	consistently	ADV
taxlaw-2859	757	12	with	with	ADP
taxlaw-2859	757	13	private	private	ADJ
taxlaw-2859	757	14	letter	letter	NOUN
taxlaw-2859	757	15	ruling	rule	VERB
taxlaw-2859	757	16	9407006	9407006	NUM
taxlaw-2859	757	17	’s	’s	PART
taxlaw-2859	757	18	determination	determination	NOUN
taxlaw-2859	757	19	that	that	SCONJ
taxlaw-2859	757	20	nonprofit	nonprofit	ADJ
taxlaw-2859	757	21	art	art	NOUN
taxlaw-2859	757	22	exhibitions	exhibition	NOUN
taxlaw-2859	757	23	at	at	ADP
taxlaw-2859	757	24	which	which	PRON
taxlaw-2859	757	25	no	no	DET
taxlaw-2859	757	26	sales	sale	NOUN
taxlaw-2859	757	27	take	take	VERB
taxlaw-2859	757	28	place	place	NOUN
taxlaw-2859	757	29	can	can	AUX
taxlaw-2859	757	30	confer	confer	VERB
taxlaw-2859	757	31	private	private	ADJ
taxlaw-2859	757	32	benefit	benefit	NOUN
taxlaw-2859	757	33	.	.	PUNCT
taxlaw-2859	758	1	private	private	ADJ
taxlaw-2859	758	2	letter	letter	NOUN
taxlaw-2859	758	3	ruling	rule	VERB
taxlaw-2859	758	4	9407006	9407006	NUM
taxlaw-2859	758	5	’s	’s	PART
taxlaw-2859	758	6	unsettling	unsettling	ADJ
taxlaw-2859	758	7	expansion	expansion	NOUN
taxlaw-2859	758	8	of	of	ADP
taxlaw-2859	758	9	quantifiable	quantifiable	ADJ
taxlaw-2859	758	10	private	private	ADJ
taxlaw-2859	758	11	benefit	benefit	NOUN
taxlaw-2859	758	12	can	can	AUX
taxlaw-2859	758	13	be	be	AUX
taxlaw-2859	758	14	narrowed	narrow	VERB
taxlaw-2859	758	15	when	when	SCONJ
taxlaw-2859	758	16	considered	consider	VERB
taxlaw-2859	758	17	together	together	ADV
taxlaw-2859	758	18	with	with	ADP
taxlaw-2859	758	19	the	the	DET
taxlaw-2859	758	20	limitation	limitation	NOUN
taxlaw-2859	758	21	that	that	PRON
taxlaw-2859	758	22	private	private	ADJ
taxlaw-2859	758	23	benefit	benefit	NOUN
taxlaw-2859	758	24	be	be	VERB
taxlaw-2859	758	25	qualitatively	qualitatively	ADV
taxlaw-2859	758	26	incidental	incidental	ADJ
taxlaw-2859	758	27	.	.	PUNCT
taxlaw-2859	759	1	to	to	PART
taxlaw-2859	759	2	be	be	AUX
taxlaw-2859	759	3	qualitatively	qualitatively	ADV
taxlaw-2859	759	4	incidental	incidental	ADJ
taxlaw-2859	759	5	,	,	PUNCT
taxlaw-2859	759	6	private	private	ADJ
taxlaw-2859	759	7	benefit	benefit	NOUN
taxlaw-2859	759	8	must	must	AUX
taxlaw-2859	759	9	be	be	AUX
taxlaw-2859	759	10	a	a	DET
taxlaw-2859	759	11	necessary	necessary	ADJ
taxlaw-2859	759	12	concomitant	concomitant	NOUN
taxlaw-2859	759	13	of	of	ADP
taxlaw-2859	759	14	the	the	DET
taxlaw-2859	759	15	exempt	exempt	ADJ
taxlaw-2859	759	16	activity	activity	NOUN
taxlaw-2859	759	17	,	,	PUNCT
taxlaw-2859	759	18	in	in	SCONJ
taxlaw-2859	759	19	that	that	SCONJ
taxlaw-2859	759	20	the	the	DET
taxlaw-2859	759	21	exempt	exempt	ADJ
taxlaw-2859	759	22	objectives	objective	NOUN
taxlaw-2859	759	23	can	can	AUX
taxlaw-2859	759	24	not	not	PART
taxlaw-2859	759	25	be	be	AUX
taxlaw-2859	759	26	achieved	achieve	VERB
taxlaw-2859	759	27	without	without	ADP
taxlaw-2859	759	28	necessarily	necessarily	ADV
taxlaw-2859	759	29	benefiting	benefit	VERB
taxlaw-2859	759	30	certain	certain	ADJ
taxlaw-2859	759	31	individuals	individual	NOUN
taxlaw-2859	759	32	privately.183	privately.183	NUM
taxlaw-2859	759	33	depending	depend	VERB
taxlaw-2859	759	34	on	on	ADP
taxlaw-2859	759	35	how	how	SCONJ
taxlaw-2859	759	36	broadly	broadly	ADV
taxlaw-2859	759	37	or	or	CCONJ
taxlaw-2859	759	38	narrowly	narrowly	ADV
taxlaw-2859	759	39	the	the	DET
taxlaw-2859	759	40	phase	phase	NOUN
taxlaw-2859	759	41	“	"	PUNCT
taxlaw-2859	759	42	exempt	exempt	ADJ
taxlaw-2859	759	43	objectives	objective	NOUN
taxlaw-2859	759	44	”	"	PUNCT
taxlaw-2859	759	45	is	be	AUX
taxlaw-2859	759	46	interpreted	interpret	VERB
taxlaw-2859	759	47	,	,	PUNCT
taxlaw-2859	759	48	the	the	DET
taxlaw-2859	759	49	qualitative	qualitative	ADJ
taxlaw-2859	759	50	incidental	incidental	ADJ
taxlaw-2859	759	51	requirement	requirement	NOUN
taxlaw-2859	759	52	places	place	VERB
taxlaw-2859	759	53	some	some	DET
taxlaw-2859	759	54	limit	limit	NOUN
taxlaw-2859	759	55	upon	upon	SCONJ
taxlaw-2859	759	56	the	the	DET
taxlaw-2859	759	57	otherwise	otherwise	ADV
taxlaw-2859	759	58	boundless	boundless	ADJ
taxlaw-2859	759	59	implications	implication	NOUN
taxlaw-2859	759	60	of	of	ADP
taxlaw-2859	759	61	private	private	ADJ
taxlaw-2859	759	62	letter	letter	NOUN
taxlaw-2859	759	63	ruling	rule	VERB
taxlaw-2859	759	64	9407006	9407006	NUM
taxlaw-2859	759	65	.	.	PUNCT
taxlaw-2859	760	1	as	as	SCONJ
taxlaw-2859	760	2	the	the	DET
taxlaw-2859	760	3	irs	irs	PROPN
taxlaw-2859	760	4	recognized	recognize	VERB
taxlaw-2859	760	5	in	in	ADP
taxlaw-2859	760	6	that	that	DET
taxlaw-2859	760	7	ruling	ruling	NOUN
taxlaw-2859	760	8	,	,	PUNCT
taxlaw-2859	760	9	all	all	DET
taxlaw-2859	760	10	exhibitions	exhibition	NOUN
taxlaw-2859	760	11	of	of	ADP
taxlaw-2859	760	12	art	art	NOUN
taxlaw-2859	760	13	,	,	PUNCT
taxlaw-2859	760	14	commercial	commercial	ADJ
taxlaw-2859	760	15	and	and	CCONJ
taxlaw-2859	760	16	noncommercial	noncommercial	ADJ
taxlaw-2859	760	17	alike	alike	ADV
taxlaw-2859	760	18	,	,	PUNCT
taxlaw-2859	760	19	benefit	benefit	VERB
taxlaw-2859	760	20	anyone	anyone	PRON
taxlaw-2859	760	21	with	with	ADP
taxlaw-2859	760	22	an	an	DET
taxlaw-2859	760	23	interest	interest	NOUN
taxlaw-2859	760	24	in	in	ADP
taxlaw-2859	760	25	the	the	DET
taxlaw-2859	760	26	exhibited	exhibit	VERB
taxlaw-2859	760	27	art	art	NOUN
taxlaw-2859	760	28	.	.	PUNCT
taxlaw-2859	761	1	to	to	PART
taxlaw-2859	761	2	state	state	VERB
taxlaw-2859	761	3	that	that	SCONJ
taxlaw-2859	761	4	a	a	DET
taxlaw-2859	761	5	museum	museum	NOUN
taxlaw-2859	761	6	would	would	AUX
taxlaw-2859	761	7	be	be	AUX
taxlaw-2859	761	8	unable	unable	ADJ
taxlaw-2859	761	9	to	to	PART
taxlaw-2859	761	10	achieve	achieve	VERB
taxlaw-2859	761	11	its	its	PRON
taxlaw-2859	761	12	purpose	purpose	NOUN
taxlaw-2859	761	13	without	without	ADP
taxlaw-2859	761	14	engaging	engage	VERB
taxlaw-2859	761	15	in	in	ADP
taxlaw-2859	761	16	private	private	ADJ
taxlaw-2859	761	17	benefit	benefit	NOUN
taxlaw-2859	761	18	and	and	CCONJ
taxlaw-2859	761	19	therefore	therefore	ADV
taxlaw-2859	761	20	the	the	DET
taxlaw-2859	761	21	benefit	benefit	NOUN
taxlaw-2859	761	22	of	of	ADP
taxlaw-2859	761	23	all	all	DET
taxlaw-2859	761	24	exhibitions	exhibition	NOUN
taxlaw-2859	761	25	are	be	AUX
taxlaw-2859	761	26	incidental	incidental	ADJ
taxlaw-2859	761	27	,	,	PUNCT
taxlaw-2859	761	28	however	however	ADV
taxlaw-2859	761	29	,	,	PUNCT
taxlaw-2859	761	30	eviscerates	eviscerate	VERB
taxlaw-2859	761	31	the	the	DET
taxlaw-2859	761	32	limitation	limitation	NOUN
taxlaw-2859	761	33	of	of	ADP
taxlaw-2859	761	34	its	its	PRON
taxlaw-2859	761	35	meaning	meaning	NOUN
taxlaw-2859	761	36	.	.	PUNCT
taxlaw-2859	762	1	more	more	ADV
taxlaw-2859	762	2	carefully	carefully	ADV
taxlaw-2859	762	3	confined	confine	VERB
taxlaw-2859	762	4	,	,	PUNCT
taxlaw-2859	762	5	however	however	ADV
taxlaw-2859	762	6	,	,	PUNCT
taxlaw-2859	762	7	the	the	DET
taxlaw-2859	762	8	requirement	requirement	NOUN
taxlaw-2859	762	9	that	that	SCONJ
taxlaw-2859	762	10	private	private	ADJ
taxlaw-2859	762	11	benefit	benefit	NOUN
taxlaw-2859	762	12	be	be	VERB
taxlaw-2859	762	13	qualitatively	qualitatively	ADV
taxlaw-2859	762	14	incidental	incidental	ADJ
taxlaw-2859	762	15	is	be	AUX
taxlaw-2859	762	16	useful	useful	ADJ
taxlaw-2859	762	17	in	in	ADP
taxlaw-2859	762	18	separating	separate	VERB
taxlaw-2859	762	19	gallery	gallery	NOUN
taxlaw-2859	762	20	-	-	PUNCT
taxlaw-2859	762	21	supported	support	VERB
taxlaw-2859	762	22	art	art	NOUN
taxlaw-2859	762	23	exhibitions	exhibition	NOUN
taxlaw-2859	762	24	that	that	PRON
taxlaw-2859	762	25	confer	confer	VERB
taxlaw-2859	762	26	private	private	ADJ
taxlaw-2859	762	27	benefit	benefit	NOUN
taxlaw-2859	762	28	from	from	ADP
taxlaw-2859	762	29	exhibitions	exhibition	NOUN
taxlaw-2859	762	30	,	,	PUNCT
taxlaw-2859	762	31	gallery	gallery	NOUN
taxlaw-2859	762	32	-	-	PUNCT
taxlaw-2859	762	33	supported	support	VERB
taxlaw-2859	762	34	or	or	CCONJ
taxlaw-2859	762	35	otherwise	otherwise	ADV
taxlaw-2859	762	36	,	,	PUNCT
taxlaw-2859	762	37	that	that	PRON
taxlaw-2859	762	38	do	do	VERB
taxlaw-2859	762	39	not	not	PART
taxlaw-2859	762	40	.	.	PUNCT
taxlaw-2859	763	1	specifically	specifically	ADV
taxlaw-2859	763	2	,	,	PUNCT
taxlaw-2859	763	3	it	it	PRON
taxlaw-2859	763	4	compels	compel	VERB
taxlaw-2859	763	5	the	the	DET
taxlaw-2859	763	6	question	question	NOUN
taxlaw-2859	763	7	of	of	ADP
taxlaw-2859	763	8	what	what	PRON
taxlaw-2859	763	9	art	art	NOUN
taxlaw-2859	763	10	an	an	DET
taxlaw-2859	763	11	organization	organization	NOUN
taxlaw-2859	763	12	must	must	AUX
taxlaw-2859	763	13	display	display	VERB
taxlaw-2859	763	14	in	in	ADP
taxlaw-2859	763	15	order	order	NOUN
taxlaw-2859	763	16	for	for	SCONJ
taxlaw-2859	763	17	the	the	DET
taxlaw-2859	763	18	public	public	NOUN
taxlaw-2859	763	19	to	to	PART
taxlaw-2859	763	20	benefit	benefit	VERB
taxlaw-2859	763	21	from	from	ADP
taxlaw-2859	763	22	its	its	PRON
taxlaw-2859	763	23	exhibition	exhibition	NOUN
taxlaw-2859	763	24	,	,	PUNCT
taxlaw-2859	763	25	and	and	CCONJ
taxlaw-2859	763	26	whether	whether	SCONJ
taxlaw-2859	763	27	certain	certain	ADJ
taxlaw-2859	763	28	conditions	condition	NOUN
taxlaw-2859	763	29	under	under	ADP
taxlaw-2859	763	30	which	which	PRON
taxlaw-2859	763	31	the	the	DET
taxlaw-2859	763	32	art	art	NOUN
taxlaw-2859	763	33	is	be	AUX
taxlaw-2859	763	34	displayed	display	VERB
taxlaw-2859	763	35	vary	vary	VERB
taxlaw-2859	763	36	the	the	DET
taxlaw-2859	763	37	extent	extent	NOUN
taxlaw-2859	763	38	of	of	ADP
taxlaw-2859	763	39	private	private	ADJ
taxlaw-2859	763	40	benefit	benefit	NOUN
taxlaw-2859	763	41	.	.	PUNCT
taxlaw-2859	764	1	thus	thus	ADV
taxlaw-2859	764	2	,	,	PUNCT
taxlaw-2859	764	3	the	the	DET
taxlaw-2859	764	4	contributor	contributor	NOUN
taxlaw-2859	764	5	-	-	PUNCT
taxlaw-2859	764	6	artist	artist	NOUN
taxlaw-2859	764	7	’s	’s	PART
taxlaw-2859	764	8	argument	argument	NOUN
taxlaw-2859	764	9	from	from	ADP
taxlaw-2859	764	10	private	private	ADJ
taxlaw-2859	764	11	letter	letter	NOUN
taxlaw-2859	764	12	ruling	rule	VERB
taxlaw-2859	764	13	9407006	9407006	NUM
taxlaw-2859	764	14	has	have	VERB
taxlaw-2859	764	15	merit	merit	NOUN
taxlaw-2859	764	16	in	in	ADP
taxlaw-2859	764	17	the	the	DET
taxlaw-2859	764	18	context	context	NOUN
taxlaw-2859	764	19	of	of	ADP
taxlaw-2859	764	20	private	private	ADJ
taxlaw-2859	764	21	benefit	benefit	NOUN
taxlaw-2859	764	22	,	,	PUNCT
taxlaw-2859	764	23	as	as	SCONJ
taxlaw-2859	764	24	an	an	DET
taxlaw-2859	764	25	exhibition	exhibition	NOUN
taxlaw-2859	764	26	likely	likely	ADV
taxlaw-2859	764	27	confers	confer	VERB
taxlaw-2859	764	28	less	less	ADJ
taxlaw-2859	764	29	benefit	benefit	NOUN
taxlaw-2859	764	30	for	for	ADP
taxlaw-2859	764	31	an	an	DET
taxlaw-2859	764	32	artist	artist	NOUN
taxlaw-2859	764	33	who	who	PRON
taxlaw-2859	764	34	is	be	AUX
taxlaw-2859	764	35	already	already	ADV
taxlaw-2859	764	36	well	well	ADV
taxlaw-2859	764	37	-	-	PUNCT
taxlaw-2859	764	38	known	know	VERB
taxlaw-2859	764	39	than	than	ADP
taxlaw-2859	764	40	one	one	NUM
taxlaw-2859	764	41	who	who	PRON
taxlaw-2859	764	42	is	be	AUX
taxlaw-2859	764	43	unknown	unknown	ADJ
taxlaw-2859	764	44	;	;	PUNCT
taxlaw-2859	764	45	likewise	likewise	ADV
taxlaw-2859	764	46	,	,	PUNCT
taxlaw-2859	764	47	some	some	DET
taxlaw-2859	764	48	exhibitions	exhibition	NOUN
taxlaw-2859	764	49	confer	confer	VERB
taxlaw-2859	764	50	greater	great	ADJ
taxlaw-2859	764	51	benefit	benefit	NOUN
taxlaw-2859	764	52	to	to	ADP
taxlaw-2859	764	53	galleries	gallery	NOUN
taxlaw-2859	764	54	and	and	CCONJ
taxlaw-2859	764	55	artists	artist	NOUN
taxlaw-2859	764	56	than	than	ADP
taxlaw-2859	764	57	others,184	others,184	PRON
taxlaw-2859	764	58	such	such	ADJ
taxlaw-2859	764	59	as	as	ADP
taxlaw-2859	764	60	those	those	PRON
taxlaw-2859	764	61	that	that	PRON
taxlaw-2859	764	62	take	take	VERB
taxlaw-2859	764	63	place	place	NOUN
taxlaw-2859	764	64	at	at	ADP
taxlaw-2859	764	65	major	major	ADJ
taxlaw-2859	764	66	art	art	NOUN
taxlaw-2859	764	67	museums	museum	NOUN
taxlaw-2859	764	68	.	.	PUNCT
taxlaw-2859	765	1	a	a	DET
taxlaw-2859	765	2	particular	particular	ADJ
taxlaw-2859	765	3	exhibition	exhibition	NOUN
taxlaw-2859	765	4	of	of	ADP
taxlaw-2859	765	5	art	art	NOUN
taxlaw-2859	765	6	might	might	AUX
taxlaw-2859	765	7	also	also	ADV
taxlaw-2859	765	8	confer	confer	VERB
taxlaw-2859	765	9	greater	great	ADJ
taxlaw-2859	765	10	benefit	benefit	NOUN
taxlaw-2859	765	11	if	if	SCONJ
taxlaw-2859	765	12	the	the	DET
taxlaw-2859	765	13	artist	artist	NOUN
taxlaw-2859	765	14	’s	’s	PART
taxlaw-2859	765	15	work	work	NOUN
taxlaw-2859	765	16	is	be	AUX
taxlaw-2859	765	17	currently	currently	ADV
taxlaw-2859	765	18	or	or	CCONJ
taxlaw-2859	765	19	will	will	AUX
taxlaw-2859	765	20	soon	soon	ADV
taxlaw-2859	765	21	be	be	AUX
taxlaw-2859	765	22	on	on	ADP
taxlaw-2859	765	23	182	182	NUM
taxlaw-2859	765	24	p.l.r	p.l.r	NOUN
taxlaw-2859	765	25	.	.	PUNCT
taxlaw-2859	766	1	94–08–006	94–08–006	NUM
taxlaw-2859	766	2	(	(	PUNCT
taxlaw-2859	766	3	dec	dec	PROPN
taxlaw-2859	766	4	.	.	PROPN
taxlaw-2859	766	5	4	4	NUM
taxlaw-2859	766	6	,	,	PUNCT
taxlaw-2859	766	7	1992	1992	NUM
taxlaw-2859	766	8	)	)	PUNCT
taxlaw-2859	766	9	(	(	PUNCT
taxlaw-2859	766	10	“	"	PUNCT
taxlaw-2859	766	11	there	there	PRON
taxlaw-2859	766	12	is	be	VERB
taxlaw-2859	766	13	no	no	DET
taxlaw-2859	766	14	requirement	requirement	NOUN
taxlaw-2859	766	15	that	that	SCONJ
taxlaw-2859	766	16	an	an	DET
taxlaw-2859	766	17	[	[	X
taxlaw-2859	766	18	art	art	NOUN
taxlaw-2859	766	19	]	]	PUNCT
taxlaw-2859	766	20	exhibition	exhibition	NOUN
taxlaw-2859	766	21	be	be	AUX
taxlaw-2859	766	22	of	of	ADP
taxlaw-2859	766	23	a	a	DET
taxlaw-2859	766	24	commercial	commercial	ADJ
taxlaw-2859	766	25	nature	nature	NOUN
taxlaw-2859	766	26	or	or	CCONJ
taxlaw-2859	766	27	that	that	SCONJ
taxlaw-2859	766	28	a	a	DET
taxlaw-2859	766	29	sale	sale	NOUN
taxlaw-2859	766	30	must	must	AUX
taxlaw-2859	766	31	accompany	accompany	VERB
taxlaw-2859	766	32	an	an	DET
taxlaw-2859	766	33	exhibition	exhibition	NOUN
taxlaw-2859	766	34	for	for	SCONJ
taxlaw-2859	766	35	the	the	DET
taxlaw-2859	766	36	exhibition	exhibition	NOUN
taxlaw-2859	766	37	to	to	PART
taxlaw-2859	766	38	result	result	VERB
taxlaw-2859	766	39	in	in	ADP
taxlaw-2859	766	40	private	private	ADJ
taxlaw-2859	766	41	benefit	benefit	NOUN
taxlaw-2859	766	42	.	.	PUNCT
taxlaw-2859	767	1	the	the	DET
taxlaw-2859	767	2	nature	nature	NOUN
taxlaw-2859	767	3	of	of	ADP
taxlaw-2859	767	4	art	art	NOUN
taxlaw-2859	767	5	is	be	AUX
taxlaw-2859	767	6	such	such	ADJ
taxlaw-2859	767	7	that	that	SCONJ
taxlaw-2859	767	8	every	every	DET
taxlaw-2859	767	9	exhibition	exhibition	NOUN
taxlaw-2859	767	10	increases	increase	VERB
taxlaw-2859	767	11	the	the	DET
taxlaw-2859	767	12	value	value	NOUN
taxlaw-2859	767	13	of	of	ADP
taxlaw-2859	767	14	each	each	DET
taxlaw-2859	767	15	piece	piece	NOUN
taxlaw-2859	767	16	on	on	ADP
taxlaw-2859	767	17	display	display	NOUN
taxlaw-2859	767	18	and	and	CCONJ
taxlaw-2859	767	19	the	the	DET
taxlaw-2859	767	20	value	value	NOUN
taxlaw-2859	767	21	of	of	ADP
taxlaw-2859	767	22	all	all	DET
taxlaw-2859	767	23	other	other	ADJ
taxlaw-2859	767	24	works	work	NOUN
taxlaw-2859	767	25	of	of	ADP
taxlaw-2859	767	26	that	that	DET
taxlaw-2859	767	27	artist	artist	NOUN
taxlaw-2859	767	28	,	,	PUNCT
taxlaw-2859	767	29	including	include	VERB
taxlaw-2859	767	30	those	those	DET
taxlaw-2859	767	31	pieces	piece	NOUN
taxlaw-2859	767	32	presently	presently	ADV
taxlaw-2859	767	33	in	in	ADP
taxlaw-2859	767	34	existence	existence	NOUN
taxlaw-2859	767	35	and	and	CCONJ
taxlaw-2859	767	36	those	those	PRON
taxlaw-2859	767	37	that	that	PRON
taxlaw-2859	767	38	the	the	DET
taxlaw-2859	767	39	artist	artist	NOUN
taxlaw-2859	767	40	will	will	AUX
taxlaw-2859	767	41	create	create	VERB
taxlaw-2859	767	42	in	in	ADP
taxlaw-2859	767	43	the	the	DET
taxlaw-2859	767	44	future	future	NOUN
taxlaw-2859	767	45	.	.	PUNCT
taxlaw-2859	767	46	”	"	PUNCT
taxlaw-2859	767	47	)	)	PUNCT
taxlaw-2859	767	48	.	.	PUNCT
taxlaw-2859	768	1	183	183	NUM
taxlaw-2859	768	2	see	see	NOUN
taxlaw-2859	768	3	rev	rev	PROPN
taxlaw-2859	768	4	.	.	PUNCT
taxlaw-2859	768	5	rul	rul	NOUN
taxlaw-2859	768	6	.	.	PUNCT
taxlaw-2859	769	1	70	70	NUM
taxlaw-2859	769	2	-	-	SYM
taxlaw-2859	769	3	186	186	NUM
taxlaw-2859	769	4	,	,	PUNCT
taxlaw-2859	769	5	1970	1970	NUM
taxlaw-2859	769	6	-	-	SYM
taxlaw-2859	769	7	1	1	NUM
taxlaw-2859	769	8	c.b	c.b	PROPN
taxlaw-2859	769	9	.	.	PROPN
taxlaw-2859	769	10	128	128	NUM
taxlaw-2859	769	11	.	.	PUNCT
taxlaw-2859	770	1	184	184	NUM
taxlaw-2859	770	2	thornton	thornton	NOUN
taxlaw-2859	770	3	,	,	PUNCT
taxlaw-2859	770	4	supra	supra	PROPN
taxlaw-2859	770	5	note	note	PROPN
taxlaw-2859	770	6	8	8	NUM
taxlaw-2859	770	7	,	,	PUNCT
taxlaw-2859	770	8	at	at	ADP
taxlaw-2859	770	9	100	100	NUM
taxlaw-2859	770	10	.	.	PUNCT
taxlaw-2859	770	11	2017	2017	NUM
taxlaw-2859	770	12	]	]	PUNCT
taxlaw-2859	770	13	gallery	gallery	NOUN
taxlaw-2859	770	14	-	-	PUNCT
taxlaw-2859	770	15	supported	support	VERB
taxlaw-2859	770	16	art	art	NOUN
taxlaw-2859	770	17	exhibitions	exhibition	NOUN
taxlaw-2859	770	18	99	99	NUM
taxlaw-2859	770	19	the	the	DET
taxlaw-2859	770	20	market,185	market,185	NOUN
taxlaw-2859	770	21	or	or	CCONJ
taxlaw-2859	770	22	if	if	SCONJ
taxlaw-2859	770	23	the	the	DET
taxlaw-2859	770	24	price	price	NOUN
taxlaw-2859	770	25	for	for	ADP
taxlaw-2859	770	26	the	the	DET
taxlaw-2859	770	27	exhibited	exhibit	VERB
taxlaw-2859	770	28	art	art	NOUN
taxlaw-2859	770	29	is	be	AUX
taxlaw-2859	770	30	already	already	ADV
taxlaw-2859	770	31	higher	high	ADJ
taxlaw-2859	770	32	to	to	PART
taxlaw-2859	770	33	begin	begin	VERB
taxlaw-2859	770	34	with	with	ADP
taxlaw-2859	770	35	than	than	ADP
taxlaw-2859	770	36	unexhibited	unexhibited	ADJ
taxlaw-2859	770	37	art.186	art.186	PROPN
taxlaw-2859	770	38	however	however	ADV
taxlaw-2859	770	39	,	,	PUNCT
taxlaw-2859	770	40	these	these	DET
taxlaw-2859	770	41	private	private	ADJ
taxlaw-2859	770	42	benefits	benefit	NOUN
taxlaw-2859	770	43	exist	exist	VERB
taxlaw-2859	770	44	whether	whether	SCONJ
taxlaw-2859	770	45	or	or	CCONJ
taxlaw-2859	770	46	not	not	PART
taxlaw-2859	770	47	a	a	DET
taxlaw-2859	770	48	gallery	gallery	NOUN
taxlaw-2859	770	49	makes	make	VERB
taxlaw-2859	770	50	a	a	DET
taxlaw-2859	770	51	donation	donation	NOUN
taxlaw-2859	770	52	to	to	ADP
taxlaw-2859	770	53	a	a	DET
taxlaw-2859	770	54	nonprofit	nonprofit	ADJ
taxlaw-2859	770	55	art	art	NOUN
taxlaw-2859	770	56	organization	organization	NOUN
taxlaw-2859	770	57	.	.	PUNCT
taxlaw-2859	771	1	on	on	ADP
taxlaw-2859	771	2	the	the	DET
taxlaw-2859	771	3	other	other	ADJ
taxlaw-2859	771	4	hand	hand	NOUN
taxlaw-2859	771	5	,	,	PUNCT
taxlaw-2859	771	6	a	a	DET
taxlaw-2859	771	7	gallery	gallery	NOUN
taxlaw-2859	771	8	-	-	PUNCT
taxlaw-2859	771	9	supported	support	VERB
taxlaw-2859	771	10	art	art	NOUN
taxlaw-2859	771	11	exhibition	exhibition	NOUN
taxlaw-2859	771	12	might	might	AUX
taxlaw-2859	771	13	specifically	specifically	ADV
taxlaw-2859	771	14	confer	confer	VERB
taxlaw-2859	771	15	greater	great	ADJ
taxlaw-2859	771	16	private	private	ADJ
taxlaw-2859	771	17	benefit	benefit	NOUN
taxlaw-2859	771	18	to	to	ADP
taxlaw-2859	771	19	galleries	gallery	NOUN
taxlaw-2859	771	20	when	when	SCONJ
taxlaw-2859	771	21	their	their	PRON
taxlaw-2859	771	22	donations	donation	NOUN
taxlaw-2859	771	23	preference	preference	VERB
taxlaw-2859	771	24	the	the	DET
taxlaw-2859	771	25	artists	artist	NOUN
taxlaw-2859	771	26	they	they	PRON
taxlaw-2859	771	27	represent	represent	VERB
taxlaw-2859	771	28	for	for	ADP
taxlaw-2859	771	29	consideration	consideration	NOUN
taxlaw-2859	771	30	in	in	ADP
taxlaw-2859	771	31	an	an	DET
taxlaw-2859	771	32	art	art	NOUN
taxlaw-2859	771	33	exhibition	exhibition	NOUN
taxlaw-2859	771	34	,	,	PUNCT
taxlaw-2859	771	35	and	and	CCONJ
taxlaw-2859	771	36	when	when	SCONJ
taxlaw-2859	771	37	the	the	DET
taxlaw-2859	771	38	sponsorship	sponsorship	NOUN
taxlaw-2859	771	39	rights	right	NOUN
taxlaw-2859	771	40	granted	grant	VERB
taxlaw-2859	771	41	to	to	ADP
taxlaw-2859	771	42	a	a	DET
taxlaw-2859	771	43	gallery	gallery	NOUN
taxlaw-2859	771	44	in	in	ADP
taxlaw-2859	771	45	exchange	exchange	NOUN
taxlaw-2859	771	46	for	for	ADP
taxlaw-2859	771	47	making	make	VERB
taxlaw-2859	771	48	a	a	DET
taxlaw-2859	771	49	donation	donation	NOUN
taxlaw-2859	771	50	facilitate	facilitate	NOUN
taxlaw-2859	771	51	galleries	gallery	NOUN
taxlaw-2859	771	52	’	'	PUNCT
taxlaw-2859	771	53	ability	ability	NOUN
taxlaw-2859	771	54	to	to	PART
taxlaw-2859	771	55	sell	sell	VERB
taxlaw-2859	771	56	art	art	NOUN
taxlaw-2859	771	57	outside	outside	ADP
taxlaw-2859	771	58	of	of	ADP
taxlaw-2859	771	59	the	the	DET
taxlaw-2859	771	60	art	art	NOUN
taxlaw-2859	771	61	exhibition	exhibition	NOUN
taxlaw-2859	771	62	.	.	PUNCT
taxlaw-2859	772	1	under	under	ADP
taxlaw-2859	772	2	such	such	ADJ
taxlaw-2859	772	3	circumstances	circumstance	NOUN
taxlaw-2859	772	4	,	,	PUNCT
taxlaw-2859	772	5	it	it	PRON
taxlaw-2859	772	6	is	be	AUX
taxlaw-2859	772	7	likely	likely	ADJ
taxlaw-2859	772	8	that	that	SCONJ
taxlaw-2859	772	9	gallery	gallery	NOUN
taxlaw-2859	772	10	-	-	PUNCT
taxlaw-2859	772	11	supported	support	VERB
taxlaw-2859	772	12	art	art	NOUN
taxlaw-2859	772	13	exhibitions	exhibition	NOUN
taxlaw-2859	772	14	confer	confer	VERB
taxlaw-2859	772	15	more	more	ADJ
taxlaw-2859	772	16	than	than	ADP
taxlaw-2859	772	17	a	a	DET
taxlaw-2859	772	18	quantitatively	quantitatively	ADV
taxlaw-2859	772	19	and	and	CCONJ
taxlaw-2859	772	20	qualitatively	qualitatively	ADV
taxlaw-2859	772	21	incidental	incidental	ADJ
taxlaw-2859	772	22	private	private	ADJ
taxlaw-2859	772	23	benefit	benefit	NOUN
taxlaw-2859	772	24	to	to	ADP
taxlaw-2859	772	25	galleries	gallery	NOUN
taxlaw-2859	772	26	and	and	CCONJ
taxlaw-2859	772	27	the	the	DET
taxlaw-2859	772	28	artists	artist	NOUN
taxlaw-2859	772	29	they	they	PRON
taxlaw-2859	772	30	represent	represent	VERB
taxlaw-2859	772	31	.	.	PUNCT
taxlaw-2859	773	1	3	3	X
taxlaw-2859	773	2	.	.	X
taxlaw-2859	773	3	a	a	DET
taxlaw-2859	773	4	special	special	ADJ
taxlaw-2859	773	5	case	case	NOUN
taxlaw-2859	773	6	of	of	ADP
taxlaw-2859	773	7	private	private	ADJ
taxlaw-2859	773	8	benefit	benefit	NOUN
taxlaw-2859	773	9	:	:	PUNCT
taxlaw-2859	773	10	joint	joint	ADJ
taxlaw-2859	773	11	ventures	venture	NOUN
taxlaw-2859	773	12	the	the	DET
taxlaw-2859	773	13	characteristics	characteristic	NOUN
taxlaw-2859	773	14	of	of	ADP
taxlaw-2859	773	15	the	the	DET
taxlaw-2859	773	16	short	short	ADJ
taxlaw-2859	773	17	-	-	PUNCT
taxlaw-2859	773	18	term	term	NOUN
taxlaw-2859	773	19	relationship	relationship	NOUN
taxlaw-2859	773	20	between	between	ADP
taxlaw-2859	773	21	a	a	DET
taxlaw-2859	773	22	museum	museum	NOUN
taxlaw-2859	773	23	and	and	CCONJ
taxlaw-2859	773	24	gallery	gallery	NOUN
taxlaw-2859	773	25	may	may	AUX
taxlaw-2859	773	26	be	be	AUX
taxlaw-2859	773	27	impermissible	impermissible	ADJ
taxlaw-2859	773	28	as	as	ADP
taxlaw-2859	773	29	a	a	DET
taxlaw-2859	773	30	joint	joint	ADJ
taxlaw-2859	773	31	venture.187	venture.187	NOUN
taxlaw-2859	773	32	while	while	SCONJ
taxlaw-2859	773	33	the	the	DET
taxlaw-2859	773	34	law	law	NOUN
taxlaw-2859	773	35	overall	overall	ADV
taxlaw-2859	773	36	is	be	AUX
taxlaw-2859	773	37	clear	clear	ADJ
taxlaw-2859	773	38	that	that	SCONJ
taxlaw-2859	773	39	exempt	exempt	ADJ
taxlaw-2859	773	40	organizations	organization	NOUN
taxlaw-2859	773	41	may	may	AUX
taxlaw-2859	773	42	partner	partner	VERB
taxlaw-2859	773	43	with	with	ADP
taxlaw-2859	773	44	for	for	ADP
taxlaw-2859	773	45	-	-	PUNCT
taxlaw-2859	773	46	profits	profit	NOUN
taxlaw-2859	773	47	without	without	ADP
taxlaw-2859	773	48	affecting	affect	VERB
taxlaw-2859	773	49	the	the	DET
taxlaw-2859	773	50	former	former	ADJ
taxlaw-2859	773	51	’s	’s	PART
taxlaw-2859	773	52	exempt	exempt	ADJ
taxlaw-2859	773	53	status	status	NOUN
taxlaw-2859	773	54	or	or	CCONJ
taxlaw-2859	773	55	tax	tax	NOUN
taxlaw-2859	773	56	liability	liability	NOUN
taxlaw-2859	773	57	,	,	PUNCT
taxlaw-2859	773	58	this	this	DET
taxlaw-2859	773	59	rule	rule	NOUN
taxlaw-2859	773	60	is	be	AUX
taxlaw-2859	773	61	not	not	PART
taxlaw-2859	773	62	absolute	absolute	ADJ
taxlaw-2859	773	63	–	–	PUNCT
taxlaw-2859	773	64	especially	especially	ADV
taxlaw-2859	773	65	when	when	SCONJ
taxlaw-2859	773	66	collaborations	collaboration	NOUN
taxlaw-2859	773	67	between	between	ADP
taxlaw-2859	773	68	for	for	ADP
taxlaw-2859	773	69	-	-	PUNCT
taxlaw-2859	773	70	profit	profit	NOUN
taxlaw-2859	773	71	and	and	CCONJ
taxlaw-2859	773	72	tax	tax	NOUN
taxlaw-2859	773	73	-	-	PUNCT
taxlaw-2859	773	74	exempt	exempt	ADJ
taxlaw-2859	773	75	organizations	organization	NOUN
taxlaw-2859	773	76	present	present	VERB
taxlaw-2859	773	77	the	the	DET
taxlaw-2859	773	78	potential	potential	NOUN
taxlaw-2859	773	79	for	for	ADP
taxlaw-2859	773	80	substantial	substantial	ADJ
taxlaw-2859	773	81	benefits	benefit	NOUN
taxlaw-2859	773	82	to	to	ADP
taxlaw-2859	773	83	for	for	ADP
taxlaw-2859	773	84	-	-	PUNCT
taxlaw-2859	773	85	profit	profit	NOUN
taxlaw-2859	773	86	participants	participant	NOUN
taxlaw-2859	773	87	.	.	PUNCT
taxlaw-2859	774	1	accordingly	accordingly	ADV
taxlaw-2859	774	2	,	,	PUNCT
taxlaw-2859	774	3	joint	joint	ADJ
taxlaw-2859	774	4	ventures	venture	NOUN
taxlaw-2859	774	5	are	be	AUX
taxlaw-2859	774	6	a	a	DET
taxlaw-2859	774	7	special	special	ADJ
taxlaw-2859	774	8	case	case	NOUN
taxlaw-2859	774	9	of	of	ADP
taxlaw-2859	774	10	private	private	ADJ
taxlaw-2859	774	11	benefit	benefit	NOUN
taxlaw-2859	774	12	,	,	PUNCT
taxlaw-2859	774	13	and	and	CCONJ
taxlaw-2859	774	14	the	the	DET
taxlaw-2859	774	15	irs	irs	PROPN
taxlaw-2859	774	16	has	have	AUX
taxlaw-2859	774	17	challenged	challenge	VERB
taxlaw-2859	774	18	many	many	ADJ
taxlaw-2859	774	19	transactions	transaction	NOUN
taxlaw-2859	774	20	in	in	ADP
taxlaw-2859	774	21	which	which	PRON
taxlaw-2859	774	22	a	a	DET
taxlaw-2859	774	23	charity	charity	NOUN
taxlaw-2859	774	24	enters	enter	VERB
taxlaw-2859	774	25	into	into	ADP
taxlaw-2859	774	26	a	a	DET
taxlaw-2859	774	27	joint	joint	ADJ
taxlaw-2859	774	28	venture	venture	NOUN
taxlaw-2859	774	29	with	with	ADP
taxlaw-2859	774	30	private	private	ADJ
taxlaw-2859	774	31	investors	investor	NOUN
taxlaw-2859	774	32	,	,	PUNCT
taxlaw-2859	774	33	even	even	ADV
taxlaw-2859	774	34	in	in	ADP
taxlaw-2859	774	35	circumstances	circumstance	NOUN
taxlaw-2859	774	36	where	where	SCONJ
taxlaw-2859	774	37	transactions	transaction	NOUN
taxlaw-2859	774	38	did	do	AUX
taxlaw-2859	774	39	not	not	PART
taxlaw-2859	774	40	involve	involve	VERB
taxlaw-2859	774	41	insiders	insider	NOUN
taxlaw-2859	774	42	or	or	CCONJ
taxlaw-2859	774	43	siphoning	siphon	VERB
taxlaw-2859	774	44	off	off	ADP
taxlaw-2859	774	45	of	of	ADP
taxlaw-2859	774	46	the	the	DET
taxlaw-2859	774	47	exempt	exempt	ADJ
taxlaw-2859	774	48	organization	organization	NOUN
taxlaw-2859	774	49	’s	’s	PART
taxlaw-2859	774	50	assets	asset	NOUN
taxlaw-2859	774	51	.	.	PUNCT
taxlaw-2859	775	1	while	while	SCONJ
taxlaw-2859	775	2	the	the	DET
taxlaw-2859	775	3	majority	majority	NOUN
taxlaw-2859	775	4	of	of	ADP
taxlaw-2859	775	5	such	such	ADJ
taxlaw-2859	775	6	decisions	decision	NOUN
taxlaw-2859	775	7	have	have	AUX
taxlaw-2859	775	8	taken	take	VERB
taxlaw-2859	775	9	place	place	NOUN
taxlaw-2859	775	10	in	in	ADP
taxlaw-2859	775	11	the	the	DET
taxlaw-2859	775	12	health	health	NOUN
taxlaw-2859	775	13	care	care	NOUN
taxlaw-2859	775	14	industry	industry	NOUN
taxlaw-2859	775	15	,	,	PUNCT
taxlaw-2859	775	16	188	188	NUM
taxlaw-2859	775	17	the	the	DET
taxlaw-2859	775	18	irs	irs	PROPN
taxlaw-2859	775	19	has	have	AUX
taxlaw-2859	775	20	taken	take	VERB
taxlaw-2859	775	21	issue	issue	NOUN
taxlaw-2859	775	22	with	with	ADP
taxlaw-2859	775	23	exempt	exempt	ADJ
taxlaw-2859	775	24	arts	art	NOUN
taxlaw-2859	775	25	organizations	organization	NOUN
taxlaw-2859	775	26	that	that	PRON
taxlaw-2859	775	27	work	work	VERB
taxlaw-2859	775	28	with	with	ADP
taxlaw-2859	775	29	for	for	ADP
taxlaw-2859	775	30	-	-	PUNCT
taxlaw-2859	775	31	profit	profit	NOUN
taxlaw-2859	775	32	partners	partner	NOUN
taxlaw-2859	775	33	to	to	PART
taxlaw-2859	775	34	produce	produce	VERB
taxlaw-2859	775	35	their	their	PRON
taxlaw-2859	775	36	programming.189	programming.189	NOUN
taxlaw-2859	775	37	it	it	PRON
taxlaw-2859	775	38	is	be	AUX
taxlaw-2859	775	39	therefore	therefore	ADV
taxlaw-2859	775	40	conceivable	conceivable	ADJ
taxlaw-2859	775	41	that	that	SCONJ
taxlaw-2859	775	42	the	the	DET
taxlaw-2859	775	43	irs	irs	PROPN
taxlaw-2859	775	44	could	could	AUX
taxlaw-2859	775	45	challenge	challenge	VERB
taxlaw-2859	775	46	art	art	NOUN
taxlaw-2859	775	47	exhibitions	exhibition	NOUN
taxlaw-2859	775	48	put	put	VERB
taxlaw-2859	775	49	on	on	ADP
taxlaw-2859	775	50	by	by	ADP
taxlaw-2859	775	51	museums	museum	NOUN
taxlaw-2859	775	52	with	with	ADP
taxlaw-2859	775	53	the	the	DET
taxlaw-2859	775	54	assistance	assistance	NOUN
taxlaw-2859	775	55	of	of	ADP
taxlaw-2859	775	56	galleries	gallery	NOUN
taxlaw-2859	775	57	as	as	ADP
taxlaw-2859	775	58	joint	joint	ADJ
taxlaw-2859	775	59	ventures	venture	NOUN
taxlaw-2859	775	60	.	.	PUNCT
taxlaw-2859	776	1	in	in	ADP
taxlaw-2859	776	2	general	general	ADJ
taxlaw-2859	776	3	,	,	PUNCT
taxlaw-2859	776	4	galleries	gallery	NOUN
taxlaw-2859	776	5	’	'	PUNCT
taxlaw-2859	776	6	financing	financing	NOUN
taxlaw-2859	776	7	of	of	ADP
taxlaw-2859	776	8	museum	museum	NOUN
taxlaw-2859	776	9	exhibitions	exhibition	NOUN
taxlaw-2859	776	10	does	do	AUX
taxlaw-2859	776	11	not	not	PART
taxlaw-2859	776	12	take	take	VERB
taxlaw-2859	776	13	the	the	DET
taxlaw-2859	776	14	form	form	NOUN
taxlaw-2859	776	15	of	of	ADP
taxlaw-2859	776	16	joint	joint	ADJ
taxlaw-2859	776	17	venture	venture	NOUN
taxlaw-2859	776	18	entities	entity	NOUN
taxlaw-2859	776	19	or	or	CCONJ
taxlaw-2859	776	20	explicit	explicit	ADJ
taxlaw-2859	776	21	joint	joint	ADJ
taxlaw-2859	776	22	venture	venture	NOUN
taxlaw-2859	776	23	agreements	agreement	NOUN
taxlaw-2859	776	24	.	.	PUNCT
taxlaw-2859	777	1	substance	substance	NOUN
taxlaw-2859	777	2	matters	matter	VERB
taxlaw-2859	777	3	more	more	ADV
taxlaw-2859	777	4	than	than	ADP
taxlaw-2859	777	5	form	form	NOUN
taxlaw-2859	777	6	under	under	ADP
taxlaw-2859	777	7	federal	federal	ADJ
taxlaw-2859	777	8	tax	tax	NOUN
taxlaw-2859	777	9	law	law	NOUN
taxlaw-2859	777	10	,	,	PUNCT
taxlaw-2859	777	11	however	however	ADV
taxlaw-2859	777	12	;	;	PUNCT
taxlaw-2859	777	13	therefore	therefore	ADV
taxlaw-2859	777	14	,	,	PUNCT
taxlaw-2859	777	15	when	when	SCONJ
taxlaw-2859	777	16	galleries	gallery	NOUN
taxlaw-2859	777	17	fund	fund	PROPN
taxlaw-2859	777	18	art	art	PROPN
taxlaw-2859	777	19	museum	museum	PROPN
taxlaw-2859	777	20	exhibitions	exhibition	NOUN
taxlaw-2859	777	21	,	,	PUNCT
taxlaw-2859	777	22	the	the	DET
taxlaw-2859	777	23	irs	irs	PROPN
taxlaw-2859	777	24	and	and	CCONJ
taxlaw-2859	777	25	courts	court	NOUN
taxlaw-2859	777	26	may	may	AUX
taxlaw-2859	777	27	characterize	characterize	VERB
taxlaw-2859	777	28	their	their	PRON
taxlaw-2859	777	29	cooperation	cooperation	NOUN
taxlaw-2859	777	30	as	as	ADP
taxlaw-2859	777	31	a	a	DET
taxlaw-2859	777	32	joint	joint	ADJ
taxlaw-2859	777	33	venture	venture	NOUN
taxlaw-2859	777	34	.	.	PUNCT
taxlaw-2859	778	1	the	the	DET
taxlaw-2859	778	2	classic	classic	ADJ
taxlaw-2859	778	3	joint	joint	ADJ
taxlaw-2859	778	4	venture	venture	NOUN
taxlaw-2859	778	5	recognized	recognize	VERB
taxlaw-2859	778	6	under	under	ADP
taxlaw-2859	778	7	federal	federal	ADJ
taxlaw-2859	778	8	tax	tax	NOUN
taxlaw-2859	778	9	law	law	NOUN
taxlaw-2859	778	10	involves	involve	VERB
taxlaw-2859	778	11	an	an	DET
taxlaw-2859	778	12	exempt	exempt	ADJ
taxlaw-2859	778	13	organization	organization	NOUN
taxlaw-2859	778	14	and	and	CCONJ
taxlaw-2859	778	15	a	a	DET
taxlaw-2859	778	16	discrete	discrete	ADJ
taxlaw-2859	778	17	legal	legal	ADJ
taxlaw-2859	778	18	entity	entity	NOUN
taxlaw-2859	778	19	,	,	PUNCT
taxlaw-2859	778	20	such	such	ADJ
taxlaw-2859	778	21	as	as	ADP
taxlaw-2859	778	22	a	a	DET
taxlaw-2859	778	23	partnership	partnership	NOUN
taxlaw-2859	778	24	,	,	PUNCT
taxlaw-2859	778	25	limited	limited	ADJ
taxlaw-2859	778	26	liability	liability	NOUN
taxlaw-2859	778	27	company	company	NOUN
taxlaw-2859	778	28	or	or	CCONJ
taxlaw-2859	778	29	other	other	ADJ
taxlaw-2859	778	30	unincorporated	unincorporated	ADJ
taxlaw-2859	778	31	association	association	PROPN
taxlaw-2859	778	32	,	,	PUNCT
taxlaw-2859	778	33	through	through	ADP
taxlaw-2859	778	34	or	or	CCONJ
taxlaw-2859	778	35	by	by	ADP
taxlaw-2859	778	36	means	mean	NOUN
taxlaw-2859	778	37	of	of	ADP
taxlaw-2859	778	38	which	which	PRON
taxlaw-2859	778	39	any	any	DET
taxlaw-2859	778	40	business	business	NOUN
taxlaw-2859	778	41	,	,	PUNCT
taxlaw-2859	778	42	financial	financial	ADJ
taxlaw-2859	778	43	operation	operation	NOUN
taxlaw-2859	778	44	or	or	CCONJ
taxlaw-2859	778	45	venture	venture	NOUN
taxlaw-2859	778	46	is	be	AUX
taxlaw-2859	778	47	carried	carry	VERB
taxlaw-2859	778	48	on	on	ADP
taxlaw-2859	778	49	.	.	PUNCT
taxlaw-2859	779	1	the	the	DET
taxlaw-2859	779	2	joint	joint	ADJ
taxlaw-2859	779	3	venture	venture	NOUN
taxlaw-2859	779	4	rules	rule	NOUN
taxlaw-2859	779	5	also	also	ADV
taxlaw-2859	779	6	apply	apply	VERB
taxlaw-2859	779	7	to	to	ADP
taxlaw-2859	779	8	a	a	DET
taxlaw-2859	779	9	wide	wide	ADJ
taxlaw-2859	779	10	variety	variety	NOUN
taxlaw-2859	779	11	of	of	ADP
taxlaw-2859	779	12	other	other	ADJ
taxlaw-2859	779	13	legal	legal	ADJ
taxlaw-2859	779	14	forms	form	NOUN
taxlaw-2859	779	15	,	,	PUNCT
taxlaw-2859	779	16	including	include	VERB
taxlaw-2859	779	17	potentially	potentially	ADV
taxlaw-2859	779	18	the	the	DET
taxlaw-2859	779	19	types	type	NOUN
taxlaw-2859	779	20	of	of	ADP
taxlaw-2859	779	21	agreements	agreement	NOUN
taxlaw-2859	779	22	made	make	VERB
taxlaw-2859	779	23	between	between	ADP
taxlaw-2859	779	24	galleries	gallery	NOUN
taxlaw-2859	779	25	and	and	CCONJ
taxlaw-2859	779	26	museums	museum	NOUN
taxlaw-2859	779	27	.	.	PUNCT
taxlaw-2859	780	1	joint	joint	ADJ
taxlaw-2859	780	2	ventures	venture	NOUN
taxlaw-2859	780	3	may	may	AUX
taxlaw-2859	780	4	exist	exist	VERB
taxlaw-2859	780	5	between	between	ADP
taxlaw-2859	780	6	or	or	CCONJ
taxlaw-2859	780	7	among	among	ADP
taxlaw-2859	780	8	discrete	discrete	ADJ
taxlaw-2859	780	9	legal	legal	ADJ
taxlaw-2859	780	10	entities	entity	NOUN
taxlaw-2859	780	11	,	,	PUNCT
taxlaw-2859	780	12	when	when	SCONJ
taxlaw-2859	780	13	they	they	PRON
taxlaw-2859	780	14	combine	combine	VERB
taxlaw-2859	780	15	their	their	PRON
taxlaw-2859	780	16	resources	resource	NOUN
taxlaw-2859	780	17	to	to	PART
taxlaw-2859	780	18	carry	carry	VERB
taxlaw-2859	780	19	out	out	ADP
taxlaw-2859	780	20	a	a	DET
taxlaw-2859	780	21	single	single	ADJ
taxlaw-2859	780	22	business	business	NOUN
taxlaw-2859	780	23	venture	venture	NOUN
taxlaw-2859	780	24	for	for	ADP
taxlaw-2859	780	25	joint	joint	ADJ
taxlaw-2859	780	26	profit	profit	NOUN
taxlaw-2859	780	27	,	,	PUNCT
taxlaw-2859	780	28	but	but	CCONJ
taxlaw-2859	780	29	do	do	AUX
taxlaw-2859	780	30	not	not	PART
taxlaw-2859	780	31	create	create	VERB
taxlaw-2859	780	32	a	a	DET
taxlaw-2859	780	33	formal	formal	ADJ
taxlaw-2859	780	34	incorporated	incorporate	VERB
taxlaw-2859	780	35	or	or	CCONJ
taxlaw-2859	780	36	unincorporated	unincorporated	ADJ
taxlaw-2859	780	37	association	association	NOUN
taxlaw-2859	780	38	to	to	PART
taxlaw-2859	780	39	do	do	VERB
taxlaw-2859	780	40	so	so	ADV
taxlaw-2859	780	41	.	.	PUNCT
taxlaw-2859	781	1	for	for	ADP
taxlaw-2859	781	2	example	example	NOUN
taxlaw-2859	781	3	,	,	PUNCT
taxlaw-2859	781	4	a	a	DET
taxlaw-2859	781	5	tax	tax	NOUN
taxlaw-2859	781	6	-	-	PUNCT
taxlaw-2859	781	7	exempt	exempt	ADJ
taxlaw-2859	781	8	organization	organization	NOUN
taxlaw-2859	781	9	and	and	CCONJ
taxlaw-2859	781	10	the	the	DET
taxlaw-2859	781	11	for	for	ADP
taxlaw-2859	781	12	-	-	PUNCT
taxlaw-2859	781	13	profit	profit	NOUN
taxlaw-2859	781	14	entity	entity	NOUN
taxlaw-2859	781	15	might	might	AUX
taxlaw-2859	781	16	enter	enter	VERB
taxlaw-2859	781	17	into	into	ADP
taxlaw-2859	781	18	an	an	DET
taxlaw-2859	781	19	agreement	agreement	NOUN
taxlaw-2859	781	20	to	to	PART
taxlaw-2859	781	21	conduct	conduct	VERB
taxlaw-2859	781	22	an	an	DET
taxlaw-2859	781	23	activity	activity	NOUN
taxlaw-2859	781	24	together	together	ADV
taxlaw-2859	781	25	,	,	PUNCT
taxlaw-2859	781	26	such	such	ADJ
taxlaw-2859	781	27	as	as	ADP
taxlaw-2859	781	28	the	the	DET
taxlaw-2859	781	29	exhibition	exhibition	NOUN
taxlaw-2859	781	30	of	of	ADP
taxlaw-2859	781	31	art	art	NOUN
taxlaw-2859	781	32	.	.	PUNCT
taxlaw-2859	782	1	in	in	ADP
taxlaw-2859	782	2	determining	determine	VERB
taxlaw-2859	782	3	whether	whether	SCONJ
taxlaw-2859	782	4	an	an	DET
taxlaw-2859	782	5	185	185	NUM
taxlaw-2859	782	6	barstow	barstow	NOUN
taxlaw-2859	782	7	,	,	PUNCT
taxlaw-2859	782	8	supra	supra	PROPN
taxlaw-2859	782	9	note	note	NOUN
taxlaw-2859	782	10	44	44	NUM
taxlaw-2859	782	11	.	.	PUNCT
taxlaw-2859	783	1	this	this	DET
taxlaw-2859	783	2	situation	situation	NOUN
taxlaw-2859	783	3	occurred	occur	VERB
taxlaw-2859	783	4	in	in	ADP
taxlaw-2859	783	5	connection	connection	NOUN
taxlaw-2859	783	6	with	with	ADP
taxlaw-2859	783	7	the	the	DET
taxlaw-2859	783	8	sensation	sensation	NOUN
taxlaw-2859	783	9	exhibition	exhibition	NOUN
taxlaw-2859	783	10	.	.	PUNCT
taxlaw-2859	784	1	christie	christie	PROPN
taxlaw-2859	784	2	’s	’s	PART
taxlaw-2859	784	3	auction	auction	NOUN
taxlaw-2859	784	4	house	house	NOUN
taxlaw-2859	784	5	explicitly	explicitly	ADV
taxlaw-2859	784	6	said	say	VERB
taxlaw-2859	784	7	it	it	PRON
taxlaw-2859	784	8	wanted	want	VERB
taxlaw-2859	784	9	to	to	PART
taxlaw-2859	784	10	make	make	VERB
taxlaw-2859	784	11	the	the	DET
taxlaw-2859	784	12	most	most	ADJ
taxlaw-2859	784	13	of	of	ADP
taxlaw-2859	784	14	its	its	PRON
taxlaw-2859	784	15	$	$	SYM
taxlaw-2859	784	16	50,000	50,000	NUM
taxlaw-2859	784	17	donation	donation	NOUN
taxlaw-2859	784	18	to	to	ADP
taxlaw-2859	784	19	the	the	DET
taxlaw-2859	784	20	exhibition	exhibition	NOUN
taxlaw-2859	784	21	,	,	PUNCT
taxlaw-2859	784	22	its	its	PRON
taxlaw-2859	784	23	largest	large	ADJ
taxlaw-2859	784	24	ever	ever	ADV
taxlaw-2859	784	25	such	such	ADJ
taxlaw-2859	784	26	contribution	contribution	NOUN
taxlaw-2859	784	27	to	to	ADP
taxlaw-2859	784	28	a	a	DET
taxlaw-2859	784	29	museum	museum	NOUN
taxlaw-2859	784	30	.	.	PUNCT
taxlaw-2859	785	1	186	186	NUM
taxlaw-2859	785	2	even	even	ADV
taxlaw-2859	785	3	if	if	SCONJ
taxlaw-2859	785	4	the	the	DET
taxlaw-2859	785	5	gain	gain	NOUN
taxlaw-2859	785	6	in	in	ADP
taxlaw-2859	785	7	value	value	NOUN
taxlaw-2859	785	8	from	from	ADP
taxlaw-2859	785	9	exhibition	exhibition	NOUN
taxlaw-2859	785	10	is	be	AUX
taxlaw-2859	785	11	proportionate	proportionate	ADJ
taxlaw-2859	785	12	,	,	PUNCT
taxlaw-2859	785	13	10	10	NUM
taxlaw-2859	785	14	%	%	NOUN
taxlaw-2859	785	15	of	of	ADP
taxlaw-2859	785	16	$	$	SYM
taxlaw-2859	785	17	10	10	NUM
taxlaw-2859	785	18	million	million	NUM
taxlaw-2859	785	19	(	(	PUNCT
taxlaw-2859	785	20	$	$	SYM
taxlaw-2859	785	21	1	1	NUM
taxlaw-2859	785	22	million	million	NUM
taxlaw-2859	785	23	)	)	PUNCT
taxlaw-2859	785	24	is	be	AUX
taxlaw-2859	785	25	objectively	objectively	ADV
taxlaw-2859	785	26	larger	large	ADJ
taxlaw-2859	785	27	than	than	ADP
taxlaw-2859	785	28	10	10	NUM
taxlaw-2859	785	29	%	%	NOUN
taxlaw-2859	785	30	of	of	ADP
taxlaw-2859	785	31	$	$	SYM
taxlaw-2859	785	32	100,000	100,000	NUM
taxlaw-2859	785	33	(	(	PUNCT
taxlaw-2859	785	34	$	$	SYM
taxlaw-2859	785	35	10,000	10,000	NUM
taxlaw-2859	785	36	)	)	PUNCT
taxlaw-2859	785	37	.	.	PUNCT
taxlaw-2859	786	1	187	187	NUM
taxlaw-2859	786	2	supra	supra	NOUN
taxlaw-2859	786	3	,	,	PUNCT
taxlaw-2859	786	4	part	part	NOUN
taxlaw-2859	786	5	ii.a.1	ii.a.1	NOUN
taxlaw-2859	786	6	.	.	PUNCT
taxlaw-2859	787	1	188	188	NUM
taxlaw-2859	787	2	see	see	NOUN
taxlaw-2859	787	3	,	,	PUNCT
taxlaw-2859	787	4	e.g.	e.g.	ADV
taxlaw-2859	787	5	,	,	PUNCT
taxlaw-2859	787	6	i.r.s	i.r.s	PROPN
taxlaw-2859	787	7	.	.	PUNCT
taxlaw-2859	788	1	gen	gen	PROPN
taxlaw-2859	788	2	.	.	PROPN
taxlaw-2859	788	3	couns	couns	PROPN
taxlaw-2859	788	4	.	.	PUNCT
taxlaw-2859	789	1	mem	mem	PROPN
taxlaw-2859	789	2	.	.	X
taxlaw-2859	789	3	39,862	39,862	NUM
taxlaw-2859	789	4	,	,	PUNCT
taxlaw-2859	789	5	supra	supra	NOUN
taxlaw-2859	789	6	note	note	NOUN
taxlaw-2859	789	7	170	170	NUM
taxlaw-2859	789	8	,	,	PUNCT
taxlaw-2859	789	9	at	at	ADP
taxlaw-2859	789	10	39–47	39–47	NUM
taxlaw-2859	789	11	(	(	PUNCT
taxlaw-2859	789	12	nov	nov	PROPN
taxlaw-2859	789	13	.	.	PROPN
taxlaw-2859	789	14	22	22	NUM
taxlaw-2859	789	15	,	,	PUNCT
taxlaw-2859	789	16	1991	1991	NUM
taxlaw-2859	789	17	)	)	PUNCT
taxlaw-2859	789	18	(	(	PUNCT
taxlaw-2859	789	19	holding	hold	VERB
taxlaw-2859	789	20	that	that	SCONJ
taxlaw-2859	789	21	“	"	PUNCT
taxlaw-2859	789	22	revenue	revenue	NOUN
taxlaw-2859	789	23	stream	stream	NOUN
taxlaw-2859	789	24	”	"	PUNCT
taxlaw-2859	789	25	joint	joint	ADJ
taxlaw-2859	789	26	venture	venture	NOUN
taxlaw-2859	789	27	arrangements	arrangement	NOUN
taxlaw-2859	789	28	between	between	ADP
taxlaw-2859	789	29	doctors	doctor	NOUN
taxlaw-2859	789	30	and	and	CCONJ
taxlaw-2859	789	31	a	a	DET
taxlaw-2859	789	32	hospital	hospital	NOUN
taxlaw-2859	789	33	for	for	ADP
taxlaw-2859	789	34	outpatient	outpatient	NOUN
taxlaw-2859	789	35	services	service	NOUN
taxlaw-2859	789	36	violated	violate	VERB
taxlaw-2859	789	37	the	the	DET
taxlaw-2859	789	38	private	private	ADJ
taxlaw-2859	789	39	benefit	benefit	NOUN
taxlaw-2859	789	40	doctrine	doctrine	NOUN
taxlaw-2859	789	41	)	)	PUNCT
taxlaw-2859	789	42	.	.	PUNCT
taxlaw-2859	790	1	189	189	NUM
taxlaw-2859	790	2	plumstead	plumstead	NOUN
taxlaw-2859	790	3	theatre	theatre	NOUN
taxlaw-2859	790	4	soc	soc	NOUN
taxlaw-2859	790	5	.	.	PUNCT
taxlaw-2859	790	6	,	,	PUNCT
taxlaw-2859	790	7	inc	inc	PROPN
taxlaw-2859	790	8	.	.	PROPN
taxlaw-2859	791	1	v.	v.	ADP
taxlaw-2859	791	2	comm’r	comm’r	NOUN
taxlaw-2859	791	3	,	,	PUNCT
taxlaw-2859	791	4	74	74	NUM
taxlaw-2859	791	5	t.c	t.c	PROPN
taxlaw-2859	791	6	.	.	PROPN
taxlaw-2859	791	7	1324	1324	NUM
taxlaw-2859	791	8	(	(	PUNCT
taxlaw-2859	791	9	1980	1980	NUM
taxlaw-2859	791	10	)	)	PUNCT
taxlaw-2859	791	11	.	.	PUNCT
taxlaw-2859	792	1	100	100	NUM
taxlaw-2859	792	2	columbia	columbia	PROPN
taxlaw-2859	792	3	journal	journal	PROPN
taxlaw-2859	792	4	of	of	ADP
taxlaw-2859	792	5	tax	tax	NOUN
taxlaw-2859	792	6	law	law	NOUN
taxlaw-2859	793	1	[	[	X
taxlaw-2859	793	2	vol.9:67	vol.9:67	PROPN
taxlaw-2859	793	3	arrangement	arrangement	NOUN
taxlaw-2859	793	4	constitutes	constitute	VERB
taxlaw-2859	793	5	a	a	DET
taxlaw-2859	793	6	joint	joint	ADJ
taxlaw-2859	793	7	venture	venture	NOUN
taxlaw-2859	793	8	,	,	PUNCT
taxlaw-2859	793	9	some	some	DET
taxlaw-2859	793	10	courts	court	NOUN
taxlaw-2859	793	11	find	find	VERB
taxlaw-2859	793	12	the	the	DET
taxlaw-2859	793	13	parties	party	NOUN
taxlaw-2859	793	14	’	’	PART
taxlaw-2859	793	15	intention	intention	NOUN
taxlaw-2859	793	16	to	to	PART
taxlaw-2859	793	17	be	be	AUX
taxlaw-2859	793	18	the	the	DET
taxlaw-2859	793	19	most	most	ADV
taxlaw-2859	793	20	important	important	ADJ
taxlaw-2859	793	21	factor	factor	NOUN
taxlaw-2859	793	22	.	.	PUNCT
taxlaw-2859	794	1	others	other	NOUN
taxlaw-2859	794	2	disregard	disregard	VERB
taxlaw-2859	794	3	“	"	PUNCT
taxlaw-2859	794	4	nomenclature	nomenclature	NOUN
taxlaw-2859	794	5	”	"	PUNCT
taxlaw-2859	794	6	and	and	CCONJ
taxlaw-2859	794	7	consider	consider	VERB
taxlaw-2859	794	8	all	all	DET
taxlaw-2859	794	9	facts	fact	NOUN
taxlaw-2859	794	10	and	and	CCONJ
taxlaw-2859	794	11	circumstances	circumstance	NOUN
taxlaw-2859	794	12	,	,	PUNCT
taxlaw-2859	794	13	emphasizing	emphasize	VERB
taxlaw-2859	794	14	especially	especially	ADV
taxlaw-2859	794	15	the	the	DET
taxlaw-2859	794	16	elements	element	NOUN
taxlaw-2859	794	17	of	of	ADP
taxlaw-2859	794	18	control	control	NOUN
taxlaw-2859	794	19	and	and	CCONJ
taxlaw-2859	794	20	risk	risk	NOUN
taxlaw-2859	794	21	of	of	ADP
taxlaw-2859	794	22	loss	loss	NOUN
taxlaw-2859	794	23	.	.	PUNCT
taxlaw-2859	795	1	therefore	therefore	ADV
taxlaw-2859	795	2	,	,	PUNCT
taxlaw-2859	795	3	even	even	ADV
taxlaw-2859	795	4	when	when	SCONJ
taxlaw-2859	795	5	tax	tax	NOUN
taxlaw-2859	795	6	-	-	PUNCT
taxlaw-2859	795	7	exempt	exempt	ADJ
taxlaw-2859	795	8	and	and	CCONJ
taxlaw-2859	795	9	for	for	ADP
taxlaw-2859	795	10	-	-	PUNCT
taxlaw-2859	795	11	profit	profit	NOUN
taxlaw-2859	795	12	entities	entity	NOUN
taxlaw-2859	795	13	do	do	AUX
taxlaw-2859	795	14	not	not	PART
taxlaw-2859	795	15	explicitly	explicitly	ADV
taxlaw-2859	795	16	intend	intend	VERB
taxlaw-2859	795	17	to	to	PART
taxlaw-2859	795	18	create	create	VERB
taxlaw-2859	795	19	a	a	DET
taxlaw-2859	795	20	joint	joint	ADJ
taxlaw-2859	795	21	venture	venture	NOUN
taxlaw-2859	795	22	,	,	PUNCT
taxlaw-2859	795	23	a	a	DET
taxlaw-2859	795	24	court	court	NOUN
taxlaw-2859	795	25	or	or	CCONJ
taxlaw-2859	795	26	the	the	DET
taxlaw-2859	795	27	irs	irs	PROPN
taxlaw-2859	795	28	may	may	AUX
taxlaw-2859	795	29	find	find	VERB
taxlaw-2859	795	30	that	that	SCONJ
taxlaw-2859	795	31	the	the	DET
taxlaw-2859	795	32	parties	party	NOUN
taxlaw-2859	795	33	’	’	PART
taxlaw-2859	795	34	relationship	relationship	NOUN
taxlaw-2859	795	35	and	and	CCONJ
taxlaw-2859	795	36	behavior	behavior	NOUN
taxlaw-2859	795	37	warrants	warrant	NOUN
taxlaw-2859	795	38	characterization	characterization	NOUN
taxlaw-2859	795	39	as	as	ADP
taxlaw-2859	795	40	a	a	DET
taxlaw-2859	795	41	“	"	PUNCT
taxlaw-2859	795	42	law	law	NOUN
taxlaw-2859	795	43	imposed	impose	VERB
taxlaw-2859	795	44	joint	joint	ADJ
taxlaw-2859	795	45	venture	venture	NOUN
taxlaw-2859	795	46	”	"	PUNCT
taxlaw-2859	795	47	anyway.190	anyway.190	PROPN
taxlaw-2859	795	48	furthermore	furthermore	ADV
taxlaw-2859	795	49	,	,	PUNCT
taxlaw-2859	795	50	federal	federal	ADJ
taxlaw-2859	795	51	tax	tax	NOUN
taxlaw-2859	795	52	law	law	NOUN
taxlaw-2859	795	53	recognizes	recognize	VERB
taxlaw-2859	795	54	variation	variation	NOUN
taxlaw-2859	795	55	in	in	ADP
taxlaw-2859	795	56	the	the	DET
taxlaw-2859	795	57	level	level	NOUN
taxlaw-2859	795	58	of	of	ADP
taxlaw-2859	795	59	joint	joint	ADJ
taxlaw-2859	795	60	venture	venture	NOUN
taxlaw-2859	795	61	involvement	involvement	NOUN
taxlaw-2859	795	62	.	.	PUNCT
taxlaw-2859	796	1	members	member	NOUN
taxlaw-2859	796	2	in	in	ADP
taxlaw-2859	796	3	the	the	DET
taxlaw-2859	796	4	joint	joint	ADJ
taxlaw-2859	796	5	ventures	venture	NOUN
taxlaw-2859	796	6	may	may	AUX
taxlaw-2859	796	7	actively	actively	ADV
taxlaw-2859	796	8	participate	participate	VERB
taxlaw-2859	796	9	in	in	ADP
taxlaw-2859	796	10	the	the	DET
taxlaw-2859	796	11	joint	joint	ADJ
taxlaw-2859	796	12	venture	venture	NOUN
taxlaw-2859	796	13	through	through	ADP
taxlaw-2859	796	14	management	management	NOUN
taxlaw-2859	796	15	,	,	PUNCT
taxlaw-2859	796	16	decision	decision	NOUN
taxlaw-2859	796	17	-	-	PUNCT
taxlaw-2859	796	18	making	making	NOUN
taxlaw-2859	796	19	and	and	CCONJ
taxlaw-2859	796	20	execution	execution	NOUN
taxlaw-2859	796	21	,	,	PUNCT
taxlaw-2859	796	22	or	or	CCONJ
taxlaw-2859	796	23	they	they	PRON
taxlaw-2859	796	24	may	may	AUX
taxlaw-2859	796	25	be	be	AUX
taxlaw-2859	796	26	passive	passive	ADJ
taxlaw-2859	796	27	investors	investor	NOUN
taxlaw-2859	796	28	who	who	PRON
taxlaw-2859	796	29	supply	supply	VERB
taxlaw-2859	796	30	funds	fund	NOUN
taxlaw-2859	796	31	and	and	CCONJ
taxlaw-2859	796	32	exercise	exercise	VERB
taxlaw-2859	796	33	limited	limited	ADJ
taxlaw-2859	796	34	agency	agency	NOUN
taxlaw-2859	796	35	but	but	CCONJ
taxlaw-2859	796	36	nonetheless	nonetheless	ADV
taxlaw-2859	796	37	profit	profit	NOUN
taxlaw-2859	796	38	from	from	ADP
taxlaw-2859	796	39	the	the	DET
taxlaw-2859	796	40	joint	joint	ADJ
taxlaw-2859	796	41	venture	venture	NOUN
taxlaw-2859	796	42	’s	’s	PART
taxlaw-2859	796	43	activities	activity	NOUN
taxlaw-2859	796	44	.	.	PUNCT
taxlaw-2859	797	1	in	in	ADP
taxlaw-2859	797	2	addition	addition	NOUN
taxlaw-2859	797	3	,	,	PUNCT
taxlaw-2859	797	4	the	the	DET
taxlaw-2859	797	5	scope	scope	NOUN
taxlaw-2859	797	6	of	of	ADP
taxlaw-2859	797	7	the	the	DET
taxlaw-2859	797	8	joint	joint	ADJ
taxlaw-2859	797	9	venture	venture	NOUN
taxlaw-2859	797	10	may	may	AUX
taxlaw-2859	797	11	encompass	encompass	VERB
taxlaw-2859	797	12	all	all	PRON
taxlaw-2859	797	13	or	or	CCONJ
taxlaw-2859	797	14	some	some	PRON
taxlaw-2859	797	15	of	of	ADP
taxlaw-2859	797	16	a	a	DET
taxlaw-2859	797	17	tax	tax	NOUN
taxlaw-2859	797	18	-	-	PUNCT
taxlaw-2859	797	19	exempt	exempt	ADJ
taxlaw-2859	797	20	entity	entity	NOUN
taxlaw-2859	797	21	’s	’s	PART
taxlaw-2859	797	22	activities	activity	NOUN
taxlaw-2859	797	23	.	.	PUNCT
taxlaw-2859	798	1	at	at	ADP
taxlaw-2859	798	2	one	one	NUM
taxlaw-2859	798	3	extreme	extreme	NOUN
taxlaw-2859	798	4	,	,	PUNCT
taxlaw-2859	798	5	the	the	DET
taxlaw-2859	798	6	entirety	entirety	NOUN
taxlaw-2859	798	7	of	of	ADP
taxlaw-2859	798	8	the	the	DET
taxlaw-2859	798	9	exempt	exempt	ADJ
taxlaw-2859	798	10	organization	organization	NOUN
taxlaw-2859	798	11	is	be	AUX
taxlaw-2859	798	12	in	in	ADP
taxlaw-2859	798	13	the	the	DET
taxlaw-2859	798	14	venture	venture	NOUN
taxlaw-2859	798	15	;	;	PUNCT
taxlaw-2859	798	16	these	these	DET
taxlaw-2859	798	17	joint	joint	ADJ
taxlaw-2859	798	18	ventures	venture	NOUN
taxlaw-2859	798	19	are	be	AUX
taxlaw-2859	798	20	called	call	VERB
taxlaw-2859	798	21	“	"	PUNCT
taxlaw-2859	798	22	whole	whole	ADJ
taxlaw-2859	798	23	entity	entity	NOUN
taxlaw-2859	798	24	”	"	PUNCT
taxlaw-2859	798	25	joint	joint	ADJ
taxlaw-2859	798	26	ventures	venture	NOUN
taxlaw-2859	798	27	.	.	PUNCT
taxlaw-2859	799	1	in	in	ADP
taxlaw-2859	799	2	the	the	DET
taxlaw-2859	799	3	middle	middle	NOUN
taxlaw-2859	799	4	,	,	PUNCT
taxlaw-2859	799	5	the	the	DET
taxlaw-2859	799	6	primary	primary	ADJ
taxlaw-2859	799	7	operations	operation	NOUN
taxlaw-2859	799	8	of	of	ADP
taxlaw-2859	799	9	the	the	DET
taxlaw-2859	799	10	exempt	exempt	ADJ
taxlaw-2859	799	11	organization	organization	NOUN
taxlaw-2859	799	12	are	be	AUX
taxlaw-2859	799	13	in	in	ADP
taxlaw-2859	799	14	the	the	DET
taxlaw-2859	799	15	venture	venture	NOUN
taxlaw-2859	799	16	.	.	PUNCT
taxlaw-2859	800	1	in	in	ADP
taxlaw-2859	800	2	“	"	PUNCT
taxlaw-2859	800	3	ancillary	ancillary	ADJ
taxlaw-2859	800	4	joint	joint	ADJ
taxlaw-2859	800	5	ventures	venture	NOUN
taxlaw-2859	800	6	,	,	PUNCT
taxlaw-2859	800	7	”	"	PUNCT
taxlaw-2859	800	8	less	less	ADJ
taxlaw-2859	800	9	than	than	ADP
taxlaw-2859	800	10	the	the	DET
taxlaw-2859	800	11	primary	primary	ADJ
taxlaw-2859	800	12	operations	operation	NOUN
taxlaw-2859	800	13	of	of	ADP
taxlaw-2859	800	14	the	the	DET
taxlaw-2859	800	15	exempt	exempt	ADJ
taxlaw-2859	800	16	organization	organization	NOUN
taxlaw-2859	800	17	are	be	AUX
taxlaw-2859	800	18	in	in	ADP
taxlaw-2859	800	19	the	the	DET
taxlaw-2859	800	20	venture	venture	NOUN
taxlaw-2859	800	21	.	.	PUNCT
taxlaw-2859	801	1	depending	depend	VERB
taxlaw-2859	801	2	on	on	ADP
taxlaw-2859	801	3	the	the	DET
taxlaw-2859	801	4	degree	degree	NOUN
taxlaw-2859	801	5	of	of	ADP
taxlaw-2859	801	6	a	a	DET
taxlaw-2859	801	7	museum	museum	NOUN
taxlaw-2859	801	8	’s	’s	PART
taxlaw-2859	801	9	collaboration	collaboration	NOUN
taxlaw-2859	801	10	with	with	ADP
taxlaw-2859	801	11	a	a	DET
taxlaw-2859	801	12	gallery	gallery	NOUN
taxlaw-2859	801	13	to	to	PART
taxlaw-2859	801	14	produce	produce	VERB
taxlaw-2859	801	15	an	an	DET
taxlaw-2859	801	16	exhibition	exhibition	NOUN
taxlaw-2859	801	17	,	,	PUNCT
taxlaw-2859	801	18	the	the	DET
taxlaw-2859	801	19	cooperation	cooperation	NOUN
taxlaw-2859	801	20	between	between	ADP
taxlaw-2859	801	21	a	a	DET
taxlaw-2859	801	22	tax	tax	NOUN
taxlaw-2859	801	23	-	-	PUNCT
taxlaw-2859	801	24	exempt	exempt	ADJ
taxlaw-2859	801	25	museum	museum	NOUN
taxlaw-2859	801	26	and	and	CCONJ
taxlaw-2859	801	27	a	a	DET
taxlaw-2859	801	28	for	for	ADP
taxlaw-2859	801	29	-	-	PUNCT
taxlaw-2859	801	30	profit	profit	NOUN
taxlaw-2859	801	31	gallery	gallery	NOUN
taxlaw-2859	801	32	to	to	PART
taxlaw-2859	801	33	produce	produce	VERB
taxlaw-2859	801	34	an	an	DET
taxlaw-2859	801	35	exhibition	exhibition	NOUN
taxlaw-2859	801	36	could	could	AUX
taxlaw-2859	801	37	be	be	AUX
taxlaw-2859	801	38	subject	subject	ADJ
taxlaw-2859	801	39	to	to	ADP
taxlaw-2859	801	40	scrutiny	scrutiny	NOUN
taxlaw-2859	801	41	as	as	ADP
taxlaw-2859	801	42	a	a	DET
taxlaw-2859	801	43	law	law	NOUN
taxlaw-2859	801	44	-	-	PUNCT
taxlaw-2859	801	45	imposed	impose	VERB
taxlaw-2859	801	46	joint	joint	ADJ
taxlaw-2859	801	47	venture	venture	NOUN
taxlaw-2859	801	48	.	.	PUNCT
taxlaw-2859	802	1	pursuant	pursuant	ADJ
taxlaw-2859	802	2	to	to	ADP
taxlaw-2859	802	3	the	the	DET
taxlaw-2859	802	4	terms	term	NOUN
taxlaw-2859	802	5	of	of	ADP
taxlaw-2859	802	6	the	the	DET
taxlaw-2859	802	7	sponsorship	sponsorship	NOUN
taxlaw-2859	802	8	agreement	agreement	NOUN
taxlaw-2859	802	9	,	,	PUNCT
taxlaw-2859	802	10	galleries	gallery	NOUN
taxlaw-2859	802	11	provide	provide	VERB
taxlaw-2859	802	12	monetary	monetary	ADJ
taxlaw-2859	802	13	or	or	CCONJ
taxlaw-2859	802	14	in	in	ADP
taxlaw-2859	802	15	-	-	PUNCT
taxlaw-2859	802	16	kind	kind	NOUN
taxlaw-2859	802	17	donations	donation	NOUN
taxlaw-2859	802	18	to	to	PART
taxlaw-2859	802	19	fund	fund	VERB
taxlaw-2859	802	20	the	the	DET
taxlaw-2859	802	21	exhibition	exhibition	NOUN
taxlaw-2859	802	22	;	;	PUNCT
taxlaw-2859	802	23	the	the	DET
taxlaw-2859	802	24	irs	irs	PROPN
taxlaw-2859	802	25	has	have	AUX
taxlaw-2859	802	26	found	find	VERB
taxlaw-2859	802	27	that	that	SCONJ
taxlaw-2859	802	28	an	an	DET
taxlaw-2859	802	29	art	art	NOUN
taxlaw-2859	802	30	organization	organization	NOUN
taxlaw-2859	802	31	’s	’s	PART
taxlaw-2859	802	32	voluntary	voluntary	ADJ
taxlaw-2859	802	33	donations	donation	NOUN
taxlaw-2859	802	34	are	be	AUX
taxlaw-2859	802	35	provided	provide	VERB
taxlaw-2859	802	36	in	in	ADP
taxlaw-2859	802	37	exchange	exchange	NOUN
taxlaw-2859	802	38	for	for	ADP
taxlaw-2859	802	39	a	a	DET
taxlaw-2859	802	40	benefit	benefit	NOUN
taxlaw-2859	802	41	to	to	PART
taxlaw-2859	802	42	artists.191	artists.191	VERB
taxlaw-2859	802	43	in	in	ADP
taxlaw-2859	802	44	addition	addition	NOUN
taxlaw-2859	802	45	,	,	PUNCT
taxlaw-2859	802	46	galleries	gallery	NOUN
taxlaw-2859	802	47	exercise	exercise	VERB
taxlaw-2859	802	48	some	some	PRON
taxlaw-2859	802	49	(	(	PUNCT
taxlaw-2859	802	50	sometimes	sometimes	ADV
taxlaw-2859	802	51	even	even	ADV
taxlaw-2859	802	52	ultimate	ultimate	ADJ
taxlaw-2859	802	53	)	)	PUNCT
taxlaw-2859	802	54	control	control	NOUN
taxlaw-2859	802	55	over	over	ADP
taxlaw-2859	802	56	the	the	DET
taxlaw-2859	802	57	exhibition	exhibition	NOUN
taxlaw-2859	802	58	.	.	PUNCT
taxlaw-2859	803	1	in	in	ADP
taxlaw-2859	803	2	light	light	NOUN
taxlaw-2859	803	3	of	of	ADP
taxlaw-2859	803	4	galleries	gallery	NOUN
taxlaw-2859	803	5	’	'	PUNCT
taxlaw-2859	803	6	fiduciary	fiduciary	ADJ
taxlaw-2859	803	7	duties	duty	NOUN
taxlaw-2859	803	8	to	to	ADP
taxlaw-2859	803	9	the	the	DET
taxlaw-2859	803	10	artists	artist	NOUN
taxlaw-2859	803	11	they	they	PRON
taxlaw-2859	803	12	represent	represent	VERB
taxlaw-2859	803	13	,	,	PUNCT
taxlaw-2859	803	14	such	such	ADJ
taxlaw-2859	803	15	activities	activity	NOUN
taxlaw-2859	803	16	are	be	AUX
taxlaw-2859	803	17	conducted	conduct	VERB
taxlaw-2859	803	18	in	in	ADP
taxlaw-2859	803	19	their	their	PRON
taxlaw-2859	803	20	best	good	ADJ
taxlaw-2859	803	21	interest	interest	NOUN
taxlaw-2859	803	22	with	with	ADP
taxlaw-2859	803	23	a	a	DET
taxlaw-2859	803	24	profit	profit	NOUN
taxlaw-2859	803	25	motive	motive	NOUN
taxlaw-2859	803	26	,	,	PUNCT
taxlaw-2859	803	27	not	not	PART
taxlaw-2859	803	28	a	a	DET
taxlaw-2859	803	29	public	public	ADJ
taxlaw-2859	803	30	interest.192	interest.192	NOUN
taxlaw-2859	803	31	meanwhile	meanwhile	ADV
taxlaw-2859	803	32	,	,	PUNCT
taxlaw-2859	803	33	museums	museum	NOUN
taxlaw-2859	803	34	provide	provide	VERB
taxlaw-2859	803	35	resources	resource	NOUN
taxlaw-2859	803	36	ranging	range	VERB
taxlaw-2859	803	37	from	from	ADP
taxlaw-2859	803	38	exhibition	exhibition	NOUN
taxlaw-2859	803	39	space	space	NOUN
taxlaw-2859	803	40	,	,	PUNCT
taxlaw-2859	803	41	curatorial	curatorial	ADJ
taxlaw-2859	803	42	expertise	expertise	NOUN
taxlaw-2859	803	43	and	and	CCONJ
taxlaw-2859	803	44	administrative	administrative	ADJ
taxlaw-2859	803	45	coordination	coordination	NOUN
taxlaw-2859	803	46	.	.	PUNCT
taxlaw-2859	804	1	a	a	DET
taxlaw-2859	804	2	gallery	gallery	NOUN
taxlaw-2859	804	3	-	-	PUNCT
taxlaw-2859	804	4	supported	support	VERB
taxlaw-2859	804	5	museum	museum	NOUN
taxlaw-2859	804	6	exhibition	exhibition	NOUN
taxlaw-2859	804	7	thus	thus	ADV
taxlaw-2859	804	8	could	could	AUX
taxlaw-2859	804	9	constitute	constitute	VERB
taxlaw-2859	804	10	a	a	DET
taxlaw-2859	804	11	joint	joint	ADJ
taxlaw-2859	804	12	venture	venture	NOUN
taxlaw-2859	804	13	,	,	PUNCT
taxlaw-2859	804	14	and	and	CCONJ
taxlaw-2859	804	15	whether	whether	SCONJ
taxlaw-2859	804	16	it	it	PRON
taxlaw-2859	804	17	is	be	AUX
taxlaw-2859	804	18	an	an	DET
taxlaw-2859	804	19	ancillary	ancillary	ADJ
taxlaw-2859	804	20	joint	joint	ADJ
taxlaw-2859	804	21	venture	venture	NOUN
taxlaw-2859	804	22	or	or	CCONJ
taxlaw-2859	804	23	something	something	PRON
taxlaw-2859	804	24	more	more	ADJ
taxlaw-2859	804	25	depends	depend	VERB
taxlaw-2859	804	26	on	on	ADP
taxlaw-2859	804	27	whether	whether	SCONJ
taxlaw-2859	804	28	its	its	PRON
taxlaw-2859	804	29	activities	activity	NOUN
taxlaw-2859	804	30	are	be	AUX
taxlaw-2859	804	31	substantial	substantial	ADJ
taxlaw-2859	804	32	.	.	PUNCT
taxlaw-2859	805	1	a	a	DET
taxlaw-2859	805	2	gallery	gallery	NOUN
taxlaw-2859	805	3	-	-	PUNCT
taxlaw-2859	805	4	supported	support	VERB
taxlaw-2859	805	5	art	art	NOUN
taxlaw-2859	805	6	exhibition	exhibition	NOUN
taxlaw-2859	805	7	remains	remain	VERB
taxlaw-2859	805	8	an	an	DET
taxlaw-2859	805	9	ancillary	ancillary	ADJ
taxlaw-2859	805	10	joint	joint	ADJ
taxlaw-2859	805	11	venture	venture	NOUN
taxlaw-2859	805	12	if	if	SCONJ
taxlaw-2859	805	13	it	it	PRON
taxlaw-2859	805	14	constitutes	constitute	VERB
taxlaw-2859	805	15	an	an	DET
taxlaw-2859	805	16	insubstantial	insubstantial	ADJ
taxlaw-2859	805	17	portion	portion	NOUN
taxlaw-2859	805	18	of	of	ADP
taxlaw-2859	805	19	the	the	DET
taxlaw-2859	805	20	museum	museum	NOUN
taxlaw-2859	805	21	’s	’s	PART
taxlaw-2859	805	22	overall	overall	ADJ
taxlaw-2859	805	23	activities	activity	NOUN
taxlaw-2859	805	24	.	.	PUNCT
taxlaw-2859	806	1	even	even	ADV
taxlaw-2859	806	2	so	so	ADV
taxlaw-2859	806	3	,	,	PUNCT
taxlaw-2859	806	4	any	any	DET
taxlaw-2859	806	5	ancillary	ancillary	ADJ
taxlaw-2859	806	6	joint	joint	ADJ
taxlaw-2859	806	7	venture	venture	NOUN
taxlaw-2859	806	8	activities	activity	NOUN
taxlaw-2859	806	9	that	that	PRON
taxlaw-2859	806	10	do	do	AUX
taxlaw-2859	806	11	not	not	PART
taxlaw-2859	806	12	further	further	VERB
taxlaw-2859	806	13	an	an	DET
taxlaw-2859	806	14	exempt	exempt	ADJ
taxlaw-2859	806	15	purpose	purpose	NOUN
taxlaw-2859	806	16	generate	generate	VERB
taxlaw-2859	806	17	unrelated	unrelated	ADJ
taxlaw-2859	806	18	business	business	NOUN
taxlaw-2859	806	19	income	income	NOUN
taxlaw-2859	806	20	subject	subject	ADJ
taxlaw-2859	806	21	to	to	ADP
taxlaw-2859	806	22	the	the	DET
taxlaw-2859	806	23	ubit	ubit	NOUN
taxlaw-2859	806	24	thereupon.193	thereupon.193	NUM
taxlaw-2859	806	25	formal	formal	ADJ
taxlaw-2859	806	26	guidance	guidance	NOUN
taxlaw-2859	806	27	issued	issue	VERB
taxlaw-2859	806	28	by	by	ADP
taxlaw-2859	806	29	the	the	DET
taxlaw-2859	806	30	irs	irs	PROPN
taxlaw-2859	806	31	states	state	VERB
taxlaw-2859	806	32	that	that	SCONJ
taxlaw-2859	806	33	an	an	DET
taxlaw-2859	806	34	exempt	exempt	ADJ
taxlaw-2859	806	35	organization	organization	NOUN
taxlaw-2859	806	36	would	would	AUX
taxlaw-2859	806	37	not	not	PART
taxlaw-2859	806	38	be	be	AUX
taxlaw-2859	806	39	subject	subject	ADJ
taxlaw-2859	806	40	to	to	ADP
taxlaw-2859	806	41	the	the	DET
taxlaw-2859	806	42	ubit	ubit	NOUN
taxlaw-2859	806	43	if	if	SCONJ
taxlaw-2859	806	44	it	it	PRON
taxlaw-2859	806	45	retains	retain	VERB
taxlaw-2859	806	46	control	control	NOUN
taxlaw-2859	806	47	over	over	ADP
taxlaw-2859	806	48	the	the	DET
taxlaw-2859	806	49	joint	joint	ADJ
taxlaw-2859	806	50	venture	venture	NOUN
taxlaw-2859	806	51	and	and	CCONJ
taxlaw-2859	806	52	its	its	PRON
taxlaw-2859	806	53	operations	operation	NOUN
taxlaw-2859	806	54	that	that	PRON
taxlaw-2859	806	55	constitute	constitute	VERB
taxlaw-2859	806	56	one	one	NUM
taxlaw-2859	806	57	or	or	CCONJ
taxlaw-2859	806	58	more	more	ADV
taxlaw-2859	806	59	related	relate	VERB
taxlaw-2859	806	60	businesses	business	NOUN
taxlaw-2859	806	61	.	.	PUNCT
taxlaw-2859	807	1	an	an	DET
taxlaw-2859	807	2	exempt	exempt	ADJ
taxlaw-2859	807	3	organization	organization	NOUN
taxlaw-2859	807	4	may	may	AUX
taxlaw-2859	807	5	retain	retain	VERB
taxlaw-2859	807	6	control	control	NOUN
taxlaw-2859	807	7	in	in	ADP
taxlaw-2859	807	8	ways	way	NOUN
taxlaw-2859	807	9	other	other	ADJ
taxlaw-2859	807	10	than	than	ADP
taxlaw-2859	807	11	by	by	ADP
taxlaw-2859	807	12	means	mean	NOUN
taxlaw-2859	807	13	of	of	ADP
taxlaw-2859	807	14	composition	composition	NOUN
taxlaw-2859	807	15	of	of	ADP
taxlaw-2859	807	16	a	a	DET
taxlaw-2859	807	17	governing	govern	VERB
taxlaw-2859	807	18	board	board	NOUN
taxlaw-2859	807	19	of	of	ADP
taxlaw-2859	807	20	the	the	DET
taxlaw-2859	807	21	joint	joint	ADJ
taxlaw-2859	807	22	venture	venture	NOUN
taxlaw-2859	807	23	,	,	PUNCT
taxlaw-2859	807	24	such	such	ADJ
taxlaw-2859	807	25	as	as	ADP
taxlaw-2859	807	26	agreements	agreement	NOUN
taxlaw-2859	807	27	that	that	PRON
taxlaw-2859	807	28	grant	grant	VERB
taxlaw-2859	807	29	the	the	DET
taxlaw-2859	807	30	exempt	exempt	ADJ
taxlaw-2859	807	31	organization	organization	NOUN
taxlaw-2859	807	32	decision	decision	NOUN
taxlaw-2859	807	33	-	-	PUNCT
taxlaw-2859	807	34	making	make	VERB
taxlaw-2859	807	35	power	power	NOUN
taxlaw-2859	807	36	.	.	PUNCT
taxlaw-2859	808	1	conversely	conversely	ADV
taxlaw-2859	808	2	,	,	PUNCT
taxlaw-2859	808	3	if	if	SCONJ
taxlaw-2859	808	4	such	such	ADJ
taxlaw-2859	808	5	agreements	agreement	NOUN
taxlaw-2859	808	6	grant	grant	VERB
taxlaw-2859	808	7	control	control	NOUN
taxlaw-2859	808	8	to	to	ADP
taxlaw-2859	808	9	the	the	DET
taxlaw-2859	808	10	190	190	NUM
taxlaw-2859	808	11	p.l.r	p.l.r	NOUN
taxlaw-2859	808	12	.	.	PUNCT
taxlaw-2859	809	1	2006–22–055	2006–22–055	NUM
taxlaw-2859	809	2	(	(	PUNCT
taxlaw-2859	809	3	mar	mar	PROPN
taxlaw-2859	809	4	.	.	PROPN
taxlaw-2859	809	5	7	7	NUM
taxlaw-2859	809	6	,	,	PUNCT
taxlaw-2859	809	7	2006	2006	NUM
taxlaw-2859	809	8	)	)	PUNCT
taxlaw-2859	809	9	;	;	PUNCT
taxlaw-2859	809	10	p.l.r	p.l.r	ADJ
taxlaw-2859	809	11	.	.	PUNCT
taxlaw-2859	810	1	2012–35–021	2012–35–021	NUM
taxlaw-2859	810	2	(	(	PUNCT
taxlaw-2859	810	3	june	june	PROPN
taxlaw-2859	810	4	4	4	NUM
taxlaw-2859	810	5	,	,	PUNCT
taxlaw-2859	810	6	2012	2012	NUM
taxlaw-2859	810	7	)	)	PUNCT
taxlaw-2859	810	8	;	;	PUNCT
taxlaw-2859	810	9	p.l.r	p.l.r	ADJ
taxlaw-2859	810	10	.	.	PUNCT
taxlaw-2859	811	1	2013–09–016	2013–09–016	NUM
taxlaw-2859	811	2	(	(	PUNCT
taxlaw-2859	811	3	dec	dec	PROPN
taxlaw-2859	811	4	.	.	PROPN
taxlaw-2859	811	5	5	5	NUM
taxlaw-2859	811	6	,	,	PUNCT
taxlaw-2859	811	7	2012	2012	NUM
taxlaw-2859	811	8	)	)	PUNCT
taxlaw-2859	811	9	.	.	PUNCT
taxlaw-2859	812	1	191	191	NUM
taxlaw-2859	812	2	p.l.r	p.l.r	NOUN
taxlaw-2859	812	3	.	.	PUNCT
taxlaw-2859	813	1	2012–10–043	2012–10–043	NUM
taxlaw-2859	813	2	(	(	PUNCT
taxlaw-2859	813	3	dec	dec	PROPN
taxlaw-2859	813	4	.	.	PROPN
taxlaw-2859	813	5	13	13	NUM
taxlaw-2859	813	6	,	,	PUNCT
taxlaw-2859	813	7	2011	2011	NUM
taxlaw-2859	813	8	)	)	PUNCT
taxlaw-2859	813	9	.	.	PUNCT
taxlaw-2859	814	1	192	192	NUM
taxlaw-2859	814	2	see	see	VERB
taxlaw-2859	814	3	supra	supra	PROPN
taxlaw-2859	814	4	note	note	PROPN
taxlaw-2859	814	5	20	20	NUM
taxlaw-2859	814	6	.	.	NOUN
taxlaw-2859	814	7	193	193	NUM
taxlaw-2859	814	8	in	in	ADP
taxlaw-2859	814	9	ancillary	ancillary	ADJ
taxlaw-2859	814	10	joint	joint	ADJ
taxlaw-2859	814	11	ventures	venture	NOUN
taxlaw-2859	814	12	,	,	PUNCT
taxlaw-2859	814	13	the	the	DET
taxlaw-2859	814	14	operational	operational	ADJ
taxlaw-2859	814	15	test	test	NOUN
taxlaw-2859	814	16	is	be	AUX
taxlaw-2859	814	17	not	not	PART
taxlaw-2859	814	18	at	at	ADP
taxlaw-2859	814	19	issue	issue	NOUN
taxlaw-2859	814	20	because	because	SCONJ
taxlaw-2859	814	21	the	the	DET
taxlaw-2859	814	22	joint	joint	ADJ
taxlaw-2859	814	23	venture	venture	NOUN
taxlaw-2859	814	24	constitutes	constitute	VERB
taxlaw-2859	814	25	an	an	DET
taxlaw-2859	814	26	insubstantial	insubstantial	ADJ
taxlaw-2859	814	27	part	part	NOUN
taxlaw-2859	814	28	of	of	ADP
taxlaw-2859	814	29	an	an	DET
taxlaw-2859	814	30	exempt	exempt	ADJ
taxlaw-2859	814	31	organization	organization	NOUN
taxlaw-2859	814	32	’s	’s	PART
taxlaw-2859	814	33	total	total	ADJ
taxlaw-2859	814	34	operations	operation	NOUN
taxlaw-2859	814	35	(	(	PUNCT
taxlaw-2859	814	36	provided	provide	VERB
taxlaw-2859	814	37	the	the	DET
taxlaw-2859	814	38	exempt	exempt	ADJ
taxlaw-2859	814	39	organization	organization	NOUN
taxlaw-2859	814	40	otherwise	otherwise	ADV
taxlaw-2859	814	41	operates	operate	VERB
taxlaw-2859	814	42	primarily	primarily	ADV
taxlaw-2859	814	43	for	for	ADP
taxlaw-2859	814	44	exempt	exempt	ADJ
taxlaw-2859	814	45	purposes	purpose	NOUN
taxlaw-2859	814	46	)	)	PUNCT
taxlaw-2859	814	47	.	.	PUNCT
taxlaw-2859	815	1	2017	2017	NUM
taxlaw-2859	815	2	]	]	PUNCT
taxlaw-2859	815	3	gallery	gallery	NOUN
taxlaw-2859	815	4	-	-	PUNCT
taxlaw-2859	815	5	supported	support	VERB
taxlaw-2859	815	6	art	art	NOUN
taxlaw-2859	815	7	exhibitions	exhibition	NOUN
taxlaw-2859	815	8	101	101	NUM
taxlaw-2859	815	9	for	for	ADP
taxlaw-2859	815	10	-	-	PUNCT
taxlaw-2859	815	11	profit	profit	NOUN
taxlaw-2859	815	12	in	in	ADP
taxlaw-2859	815	13	the	the	DET
taxlaw-2859	815	14	joint	joint	ADJ
taxlaw-2859	815	15	venture	venture	NOUN
taxlaw-2859	815	16	or	or	CCONJ
taxlaw-2859	815	17	are	be	AUX
taxlaw-2859	815	18	unrelated	unrelated	ADJ
taxlaw-2859	815	19	to	to	ADP
taxlaw-2859	815	20	an	an	DET
taxlaw-2859	815	21	exempt	exempt	ADJ
taxlaw-2859	815	22	purpose	purpose	NOUN
taxlaw-2859	815	23	,	,	PUNCT
taxlaw-2859	815	24	its	its	PRON
taxlaw-2859	815	25	activities	activity	NOUN
taxlaw-2859	815	26	may	may	AUX
taxlaw-2859	815	27	be	be	AUX
taxlaw-2859	815	28	subject	subject	ADJ
taxlaw-2859	815	29	to	to	ADP
taxlaw-2859	815	30	the	the	DET
taxlaw-2859	815	31	ubit.194	ubit.194	PROPN
taxlaw-2859	815	32	gallery	gallery	NOUN
taxlaw-2859	815	33	-	-	PUNCT
taxlaw-2859	815	34	supported	support	VERB
taxlaw-2859	815	35	museum	museum	NOUN
taxlaw-2859	815	36	exhibitions	exhibition	NOUN
taxlaw-2859	815	37	that	that	PRON
taxlaw-2859	815	38	comprise	comprise	VERB
taxlaw-2859	815	39	a	a	DET
taxlaw-2859	815	40	substantial	substantial	ADJ
taxlaw-2859	815	41	portion	portion	NOUN
taxlaw-2859	815	42	of	of	ADP
taxlaw-2859	815	43	a	a	DET
taxlaw-2859	815	44	museum	museum	NOUN
taxlaw-2859	815	45	’s	’s	PART
taxlaw-2859	815	46	programmatic	programmatic	ADJ
taxlaw-2859	815	47	budget	budget	NOUN
taxlaw-2859	815	48	could	could	AUX
taxlaw-2859	815	49	even	even	ADV
taxlaw-2859	815	50	rise	rise	VERB
taxlaw-2859	815	51	to	to	ADP
taxlaw-2859	815	52	the	the	DET
taxlaw-2859	815	53	level	level	NOUN
taxlaw-2859	815	54	of	of	ADP
taxlaw-2859	815	55	a	a	DET
taxlaw-2859	815	56	joint	joint	ADJ
taxlaw-2859	815	57	venture	venture	NOUN
taxlaw-2859	815	58	that	that	PRON
taxlaw-2859	815	59	conducts	conduct	VERB
taxlaw-2859	815	60	the	the	DET
taxlaw-2859	815	61	primary	primary	ADJ
taxlaw-2859	815	62	operations	operation	NOUN
taxlaw-2859	815	63	of	of	ADP
taxlaw-2859	815	64	the	the	DET
taxlaw-2859	815	65	exempt	exempt	ADJ
taxlaw-2859	815	66	museum	museum	NOUN
taxlaw-2859	815	67	.	.	PUNCT
taxlaw-2859	816	1	such	such	ADJ
taxlaw-2859	816	2	joint	joint	ADJ
taxlaw-2859	816	3	venture	venture	NOUN
taxlaw-2859	816	4	’s	’s	PART
taxlaw-2859	816	5	activities	activity	NOUN
taxlaw-2859	816	6	may	may	AUX
taxlaw-2859	816	7	endanger	endanger	VERB
taxlaw-2859	816	8	the	the	DET
taxlaw-2859	816	9	exempt	exempt	ADJ
taxlaw-2859	816	10	organization	organization	NOUN
taxlaw-2859	816	11	’s	’s	PART
taxlaw-2859	816	12	exempt	exempt	ADJ
taxlaw-2859	816	13	status	status	NOUN
taxlaw-2859	816	14	entirely	entirely	ADV
taxlaw-2859	816	15	.	.	PUNCT
taxlaw-2859	817	1	this	this	DET
taxlaw-2859	817	2	risk	risk	NOUN
taxlaw-2859	817	3	derives	derive	VERB
taxlaw-2859	817	4	from	from	ADP
taxlaw-2859	817	5	the	the	DET
taxlaw-2859	817	6	conflict	conflict	NOUN
taxlaw-2859	817	7	that	that	PRON
taxlaw-2859	817	8	arises	arise	VERB
taxlaw-2859	817	9	when	when	SCONJ
taxlaw-2859	817	10	an	an	DET
taxlaw-2859	817	11	exempt	exempt	ADJ
taxlaw-2859	817	12	organization	organization	NOUN
taxlaw-2859	817	13	serves	serve	VERB
taxlaw-2859	817	14	in	in	ADP
taxlaw-2859	817	15	a	a	DET
taxlaw-2859	817	16	managing	manage	VERB
taxlaw-2859	817	17	capacity	capacity	NOUN
taxlaw-2859	817	18	as	as	ADP
taxlaw-2859	817	19	a	a	DET
taxlaw-2859	817	20	general	general	ADJ
taxlaw-2859	817	21	partner	partner	NOUN
taxlaw-2859	817	22	of	of	ADP
taxlaw-2859	817	23	the	the	DET
taxlaw-2859	817	24	joint	joint	ADJ
taxlaw-2859	817	25	venture	venture	NOUN
taxlaw-2859	817	26	.	.	PUNCT
taxlaw-2859	818	1	this	this	PRON
taxlaw-2859	818	2	is	be	AUX
taxlaw-2859	818	3	because	because	SCONJ
taxlaw-2859	818	4	the	the	DET
taxlaw-2859	818	5	joint	joint	ADJ
taxlaw-2859	818	6	venture	venture	NOUN
taxlaw-2859	818	7	’s	’s	PART
taxlaw-2859	818	8	general	general	ADJ
taxlaw-2859	818	9	partner	partner	NOUN
taxlaw-2859	818	10	has	have	VERB
taxlaw-2859	818	11	fiduciary	fiduciary	ADJ
taxlaw-2859	818	12	duties	duty	NOUN
taxlaw-2859	818	13	to	to	ADP
taxlaw-2859	818	14	the	the	DET
taxlaw-2859	818	15	other	other	ADJ
taxlaw-2859	818	16	partners	partner	NOUN
taxlaw-2859	818	17	that	that	PRON
taxlaw-2859	818	18	conflict	conflict	NOUN
taxlaw-2859	818	19	with	with	ADP
taxlaw-2859	818	20	an	an	DET
taxlaw-2859	818	21	exempt	exempt	ADJ
taxlaw-2859	818	22	organization	organization	NOUN
taxlaw-2859	818	23	’s	’s	PART
taxlaw-2859	818	24	obligation	obligation	NOUN
taxlaw-2859	818	25	to	to	PART
taxlaw-2859	818	26	pursue	pursue	VERB
taxlaw-2859	818	27	an	an	DET
taxlaw-2859	818	28	exempt	exempt	ADJ
taxlaw-2859	818	29	purpose	purpose	NOUN
taxlaw-2859	818	30	exclusively	exclusively	ADV
taxlaw-2859	818	31	.	.	PUNCT
taxlaw-2859	819	1	therefore	therefore	ADV
taxlaw-2859	819	2	,	,	PUNCT
taxlaw-2859	819	3	unless	unless	SCONJ
taxlaw-2859	819	4	the	the	DET
taxlaw-2859	819	5	principal	principal	ADJ
taxlaw-2859	819	6	purpose	purpose	NOUN
taxlaw-2859	819	7	of	of	ADP
taxlaw-2859	819	8	the	the	DET
taxlaw-2859	819	9	joint	joint	ADJ
taxlaw-2859	819	10	venture	venture	NOUN
taxlaw-2859	819	11	is	be	AUX
taxlaw-2859	819	12	to	to	PART
taxlaw-2859	819	13	advance	advance	VERB
taxlaw-2859	819	14	exempt	exempt	ADJ
taxlaw-2859	819	15	purposes	purpose	NOUN
taxlaw-2859	819	16	,	,	PUNCT
taxlaw-2859	819	17	an	an	DET
taxlaw-2859	819	18	exempt	exempt	ADJ
taxlaw-2859	819	19	organization	organization	NOUN
taxlaw-2859	819	20	that	that	PRON
taxlaw-2859	819	21	serves	serve	VERB
taxlaw-2859	819	22	as	as	ADP
taxlaw-2859	819	23	general	general	ADJ
taxlaw-2859	819	24	partner	partner	NOUN
taxlaw-2859	819	25	of	of	ADP
taxlaw-2859	819	26	a	a	DET
taxlaw-2859	819	27	joint	joint	ADJ
taxlaw-2859	819	28	venture	venture	NOUN
taxlaw-2859	819	29	will	will	AUX
taxlaw-2859	819	30	lose	lose	VERB
taxlaw-2859	819	31	or	or	CCONJ
taxlaw-2859	819	32	be	be	AUX
taxlaw-2859	819	33	denied	deny	VERB
taxlaw-2859	819	34	exemption	exemption	NOUN
taxlaw-2859	819	35	.	.	PUNCT
taxlaw-2859	820	1	furthermore	furthermore	ADV
taxlaw-2859	820	2	,	,	PUNCT
taxlaw-2859	820	3	the	the	DET
taxlaw-2859	820	4	for	for	ADP
taxlaw-2859	820	5	-	-	PUNCT
taxlaw-2859	820	6	profit	profit	NOUN
taxlaw-2859	820	7	partners	partner	NOUN
taxlaw-2859	820	8	must	must	AUX
taxlaw-2859	820	9	not	not	PART
taxlaw-2859	820	10	receive	receive	VERB
taxlaw-2859	820	11	an	an	DET
taxlaw-2859	820	12	undue	undue	ADJ
taxlaw-2859	820	13	economic	economic	ADJ
taxlaw-2859	820	14	return	return	NOUN
taxlaw-2859	820	15	or	or	CCONJ
taxlaw-2859	820	16	other	other	ADJ
taxlaw-2859	820	17	more	more	ADJ
taxlaw-2859	820	18	than	than	ADP
taxlaw-2859	820	19	incidental	incidental	ADJ
taxlaw-2859	820	20	private	private	ADJ
taxlaw-2859	820	21	benefit	benefit	NOUN
taxlaw-2859	820	22	,	,	PUNCT
taxlaw-2859	820	23	and	and	CCONJ
taxlaw-2859	820	24	the	the	DET
taxlaw-2859	820	25	exempt	exempt	ADJ
taxlaw-2859	820	26	organization	organization	NOUN
taxlaw-2859	820	27	must	must	AUX
taxlaw-2859	820	28	be	be	AUX
taxlaw-2859	820	29	insulated	insulate	VERB
taxlaw-2859	820	30	from	from	ADP
taxlaw-2859	820	31	the	the	DET
taxlaw-2859	820	32	day	day	NOUN
taxlaw-2859	820	33	-	-	PUNCT
taxlaw-2859	820	34	to	to	ADP
taxlaw-2859	820	35	-	-	PUNCT
taxlaw-2859	820	36	day	day	NOUN
taxlaw-2859	820	37	management	management	NOUN
taxlaw-2859	820	38	of	of	ADP
taxlaw-2859	820	39	the	the	DET
taxlaw-2859	820	40	joint	joint	ADJ
taxlaw-2859	820	41	venture	venture	NOUN
taxlaw-2859	820	42	.	.	PUNCT
taxlaw-2859	821	1	at	at	ADP
taxlaw-2859	821	2	the	the	DET
taxlaw-2859	821	3	same	same	ADJ
taxlaw-2859	821	4	time	time	NOUN
taxlaw-2859	821	5	,	,	PUNCT
taxlaw-2859	821	6	however	however	ADV
taxlaw-2859	821	7	,	,	PUNCT
taxlaw-2859	821	8	the	the	DET
taxlaw-2859	821	9	exempt	exempt	ADJ
taxlaw-2859	821	10	organization	organization	NOUN
taxlaw-2859	821	11	can	can	AUX
taxlaw-2859	821	12	not	not	PART
taxlaw-2859	821	13	cede	cede	VERB
taxlaw-2859	821	14	full	full	ADJ
taxlaw-2859	821	15	control	control	NOUN
taxlaw-2859	821	16	to	to	ADP
taxlaw-2859	821	17	a	a	DET
taxlaw-2859	821	18	for	for	ADP
taxlaw-2859	821	19	-	-	PUNCT
taxlaw-2859	821	20	profit	profit	NOUN
taxlaw-2859	821	21	partner	partner	NOUN
taxlaw-2859	821	22	in	in	ADP
taxlaw-2859	821	23	a	a	DET
taxlaw-2859	821	24	joint	joint	ADJ
taxlaw-2859	821	25	venture	venture	NOUN
taxlaw-2859	821	26	,	,	PUNCT
taxlaw-2859	821	27	either	either	ADV
taxlaw-2859	821	28	.	.	PUNCT
taxlaw-2859	822	1	the	the	DET
taxlaw-2859	822	2	irs	irs	PROPN
taxlaw-2859	822	3	has	have	AUX
taxlaw-2859	822	4	suggested	suggest	VERB
taxlaw-2859	822	5	that	that	SCONJ
taxlaw-2859	822	6	a	a	DET
taxlaw-2859	822	7	for	for	ADP
taxlaw-2859	822	8	-	-	PUNCT
taxlaw-2859	822	9	profit	profit	NOUN
taxlaw-2859	822	10	partner	partner	NOUN
taxlaw-2859	822	11	’s	’s	PART
taxlaw-2859	822	12	control	control	NOUN
taxlaw-2859	822	13	of	of	ADP
taxlaw-2859	822	14	joint	joint	ADJ
taxlaw-2859	822	15	venture	venture	NOUN
taxlaw-2859	822	16	activities	activity	NOUN
taxlaw-2859	822	17	that	that	PRON
taxlaw-2859	822	18	constitute	constitute	VERB
taxlaw-2859	822	19	an	an	DET
taxlaw-2859	822	20	exempt	exempt	ADJ
taxlaw-2859	822	21	organization	organization	NOUN
taxlaw-2859	822	22	’s	’s	PART
taxlaw-2859	822	23	primary	primary	ADJ
taxlaw-2859	822	24	purpose	purpose	NOUN
taxlaw-2859	822	25	raises	raise	VERB
taxlaw-2859	822	26	private	private	ADJ
taxlaw-2859	822	27	benefit	benefit	NOUN
taxlaw-2859	822	28	issues	issue	NOUN
taxlaw-2859	822	29	.	.	PUNCT
taxlaw-2859	823	1	in	in	ADP
taxlaw-2859	823	2	addition	addition	NOUN
taxlaw-2859	823	3	,	,	PUNCT
taxlaw-2859	823	4	even	even	ADV
taxlaw-2859	823	5	where	where	SCONJ
taxlaw-2859	823	6	the	the	DET
taxlaw-2859	823	7	activities	activity	NOUN
taxlaw-2859	823	8	of	of	ADP
taxlaw-2859	823	9	the	the	DET
taxlaw-2859	823	10	joint	joint	ADJ
taxlaw-2859	823	11	venture	venture	NOUN
taxlaw-2859	823	12	are	be	AUX
taxlaw-2859	823	13	related	relate	VERB
taxlaw-2859	823	14	to	to	ADP
taxlaw-2859	823	15	the	the	DET
taxlaw-2859	823	16	exempt	exempt	ADJ
taxlaw-2859	823	17	purpose	purpose	NOUN
taxlaw-2859	823	18	of	of	ADP
taxlaw-2859	823	19	the	the	DET
taxlaw-2859	823	20	tax	tax	NOUN
taxlaw-2859	823	21	-	-	PUNCT
taxlaw-2859	823	22	exempt	exempt	ADJ
taxlaw-2859	823	23	organization	organization	NOUN
taxlaw-2859	823	24	,	,	PUNCT
taxlaw-2859	823	25	control	control	NOUN
taxlaw-2859	823	26	of	of	ADP
taxlaw-2859	823	27	such	such	ADJ
taxlaw-2859	823	28	related	related	ADJ
taxlaw-2859	823	29	activities	activity	NOUN
taxlaw-2859	823	30	by	by	ADP
taxlaw-2859	823	31	a	a	DET
taxlaw-2859	823	32	for	for	ADP
taxlaw-2859	823	33	-	-	PUNCT
taxlaw-2859	823	34	profit	profit	NOUN
taxlaw-2859	823	35	convert	convert	NOUN
taxlaw-2859	823	36	the	the	DET
taxlaw-2859	823	37	otherwise	otherwise	ADV
taxlaw-2859	823	38	exempt	exempt	ADJ
taxlaw-2859	823	39	activities	activity	NOUN
taxlaw-2859	823	40	into	into	ADP
taxlaw-2859	823	41	an	an	DET
taxlaw-2859	823	42	unrelated	unrelated	ADJ
taxlaw-2859	823	43	business	business	NOUN
taxlaw-2859	823	44	,	,	PUNCT
taxlaw-2859	823	45	and	and	CCONJ
taxlaw-2859	823	46	will	will	AUX
taxlaw-2859	823	47	lead	lead	VERB
taxlaw-2859	823	48	to	to	ADP
taxlaw-2859	823	49	the	the	DET
taxlaw-2859	823	50	loss	loss	NOUN
taxlaw-2859	823	51	of	of	ADP
taxlaw-2859	823	52	exempt	exempt	ADJ
taxlaw-2859	823	53	status.195	status.195	ADP
taxlaw-2859	823	54	whether	whether	SCONJ
taxlaw-2859	823	55	a	a	DET
taxlaw-2859	823	56	joint	joint	ADJ
taxlaw-2859	823	57	venture	venture	NOUN
taxlaw-2859	823	58	is	be	AUX
taxlaw-2859	823	59	ancillary	ancillary	ADJ
taxlaw-2859	823	60	or	or	CCONJ
taxlaw-2859	823	61	constitutes	constitute	VERB
taxlaw-2859	823	62	an	an	DET
taxlaw-2859	823	63	exempt	exempt	ADJ
taxlaw-2859	823	64	organization	organization	NOUN
taxlaw-2859	823	65	’s	’s	PART
taxlaw-2859	823	66	primary	primary	ADJ
taxlaw-2859	823	67	purpose	purpose	NOUN
taxlaw-2859	823	68	,	,	PUNCT
taxlaw-2859	823	69	control	control	NOUN
taxlaw-2859	823	70	is	be	AUX
taxlaw-2859	823	71	the	the	DET
taxlaw-2859	823	72	crucial	crucial	ADJ
taxlaw-2859	823	73	indicator	indicator	NOUN
taxlaw-2859	823	74	in	in	ADP
taxlaw-2859	823	75	both	both	DET
taxlaw-2859	823	76	cases	case	NOUN
taxlaw-2859	823	77	that	that	PRON
taxlaw-2859	823	78	determines	determine	VERB
taxlaw-2859	823	79	whether	whether	SCONJ
taxlaw-2859	823	80	the	the	DET
taxlaw-2859	823	81	joint	joint	ADJ
taxlaw-2859	823	82	venture	venture	NOUN
taxlaw-2859	823	83	’s	’s	PART
taxlaw-2859	823	84	activities	activity	NOUN
taxlaw-2859	823	85	advance	advance	VERB
taxlaw-2859	823	86	an	an	DET
taxlaw-2859	823	87	exempt	exempt	ADJ
taxlaw-2859	823	88	purpose	purpose	NOUN
taxlaw-2859	823	89	–	–	PUNCT
taxlaw-2859	823	90	even	even	ADV
taxlaw-2859	823	91	if	if	SCONJ
taxlaw-2859	823	92	such	such	ADJ
taxlaw-2859	823	93	activities	activity	NOUN
taxlaw-2859	823	94	are	be	AUX
taxlaw-2859	823	95	inherently	inherently	ADV
taxlaw-2859	823	96	related	relate	VERB
taxlaw-2859	823	97	to	to	ADP
taxlaw-2859	823	98	the	the	DET
taxlaw-2859	823	99	exempt	exempt	ADJ
taxlaw-2859	823	100	organization	organization	NOUN
taxlaw-2859	823	101	’s	’s	PART
taxlaw-2859	823	102	stated	state	VERB
taxlaw-2859	823	103	exempt	exempt	ADJ
taxlaw-2859	823	104	purpose	purpose	NOUN
taxlaw-2859	823	105	.	.	PUNCT
taxlaw-2859	824	1	accordingly	accordingly	ADV
taxlaw-2859	824	2	,	,	PUNCT
taxlaw-2859	824	3	exhibition	exhibition	NOUN
taxlaw-2859	824	4	of	of	ADP
taxlaw-2859	824	5	art	art	NOUN
taxlaw-2859	824	6	–	–	PUNCT
taxlaw-2859	824	7	one	one	NUM
taxlaw-2859	824	8	of	of	ADP
taxlaw-2859	824	9	the	the	DET
taxlaw-2859	824	10	exempt	exempt	ADJ
taxlaw-2859	824	11	purposes	purpose	NOUN
taxlaw-2859	824	12	of	of	ADP
taxlaw-2859	824	13	art	art	NOUN
taxlaw-2859	824	14	museums	museum	NOUN
taxlaw-2859	824	15	–	–	PUNCT
taxlaw-2859	824	16	effectively	effectively	ADV
taxlaw-2859	824	17	may	may	AUX
taxlaw-2859	824	18	not	not	PART
taxlaw-2859	824	19	constitute	constitute	VERB
taxlaw-2859	824	20	an	an	DET
taxlaw-2859	824	21	exempt	exempt	ADJ
taxlaw-2859	824	22	purpose	purpose	NOUN
taxlaw-2859	824	23	in	in	ADP
taxlaw-2859	824	24	a	a	DET
taxlaw-2859	824	25	joint	joint	ADJ
taxlaw-2859	824	26	venture	venture	NOUN
taxlaw-2859	824	27	,	,	PUNCT
taxlaw-2859	824	28	if	if	SCONJ
taxlaw-2859	824	29	a	a	DET
taxlaw-2859	824	30	for	for	ADP
taxlaw-2859	824	31	-	-	PUNCT
taxlaw-2859	824	32	profit	profit	NOUN
taxlaw-2859	824	33	such	such	ADJ
taxlaw-2859	824	34	as	as	ADP
taxlaw-2859	824	35	a	a	DET
taxlaw-2859	824	36	gallery	gallery	NOUN
taxlaw-2859	824	37	or	or	CCONJ
taxlaw-2859	824	38	artist	artist	NOUN
taxlaw-2859	824	39	has	have	VERB
taxlaw-2859	824	40	control	control	NOUN
taxlaw-2859	824	41	over	over	ADP
taxlaw-2859	824	42	such	such	ADJ
taxlaw-2859	824	43	exhibition	exhibition	NOUN
taxlaw-2859	824	44	.	.	PUNCT
taxlaw-2859	825	1	therefore	therefore	ADV
taxlaw-2859	825	2	,	,	PUNCT
taxlaw-2859	825	3	gallery	gallery	NOUN
taxlaw-2859	825	4	-	-	PUNCT
taxlaw-2859	825	5	supported	support	VERB
taxlaw-2859	825	6	museum	museum	NOUN
taxlaw-2859	825	7	exhibitions	exhibition	NOUN
taxlaw-2859	825	8	like	like	ADP
taxlaw-2859	825	9	©	©	PROPN
taxlaw-2859	825	10	murakami	murakami	NOUN
taxlaw-2859	825	11	,	,	PUNCT
taxlaw-2859	825	12	which	which	PRON
taxlaw-2859	825	13	granted	grant	VERB
taxlaw-2859	825	14	final	final	ADJ
taxlaw-2859	825	15	say	say	NOUN
taxlaw-2859	825	16	to	to	ADP
taxlaw-2859	825	17	the	the	DET
taxlaw-2859	825	18	artist	artist	NOUN
taxlaw-2859	825	19	and	and	CCONJ
taxlaw-2859	825	20	his	his	PRON
taxlaw-2859	825	21	gallery	gallery	NOUN
taxlaw-2859	825	22	,	,	PUNCT
taxlaw-2859	825	23	would	would	AUX
taxlaw-2859	825	24	all	all	ADV
taxlaw-2859	825	25	but	but	ADV
taxlaw-2859	825	26	certainly	certainly	ADV
taxlaw-2859	825	27	mean	mean	VERB
taxlaw-2859	825	28	that	that	SCONJ
taxlaw-2859	825	29	the	the	DET
taxlaw-2859	825	30	exhibition	exhibition	NOUN
taxlaw-2859	825	31	furthered	further	VERB
taxlaw-2859	825	32	a	a	DET
taxlaw-2859	825	33	nonexempt	nonexempt	ADJ
taxlaw-2859	825	34	purpose	purpose	NOUN
taxlaw-2859	825	35	.	.	PUNCT
taxlaw-2859	826	1	such	such	ADJ
taxlaw-2859	826	2	finding	finding	NOUN
taxlaw-2859	826	3	would	would	AUX
taxlaw-2859	826	4	be	be	AUX
taxlaw-2859	826	5	consistent	consistent	ADJ
taxlaw-2859	826	6	with	with	ADP
taxlaw-2859	826	7	the	the	DET
taxlaw-2859	826	8	position	position	NOUN
taxlaw-2859	826	9	of	of	ADP
taxlaw-2859	826	10	the	the	DET
taxlaw-2859	826	11	irs	irs	PROPN
taxlaw-2859	826	12	in	in	ADP
taxlaw-2859	826	13	revenue	revenue	NOUN
taxlaw-2859	826	14	ruling	rule	VERB
taxlaw-2859	826	15	2004	2004	NUM
taxlaw-2859	826	16	-	-	SYM
taxlaw-2859	826	17	51	51	NUM
taxlaw-2859	826	18	,	,	PUNCT
taxlaw-2859	826	19	2004	2004	NUM
taxlaw-2859	826	20	-	-	SYM
taxlaw-2859	826	21	1	1	NUM
taxlaw-2859	826	22	c.b	c.b	PROPN
taxlaw-2859	826	23	.	.	PROPN
taxlaw-2859	826	24	974	974	NUM
taxlaw-2859	826	25	,	,	PUNCT
taxlaw-2859	826	26	in	in	ADP
taxlaw-2859	826	27	which	which	PRON
taxlaw-2859	826	28	it	it	PRON
taxlaw-2859	826	29	found	find	VERB
taxlaw-2859	826	30	that	that	SCONJ
taxlaw-2859	826	31	ancillary	ancillary	ADJ
taxlaw-2859	826	32	joint	joint	ADJ
taxlaw-2859	826	33	ventures	venture	NOUN
taxlaw-2859	826	34	did	do	AUX
taxlaw-2859	826	35	not	not	PART
taxlaw-2859	826	36	endanger	endanger	VERB
taxlaw-2859	826	37	the	the	DET
taxlaw-2859	826	38	exempt	exempt	ADJ
taxlaw-2859	826	39	organization	organization	NOUN
taxlaw-2859	826	40	’s	’s	PART
taxlaw-2859	826	41	status	status	NOUN
taxlaw-2859	826	42	when	when	SCONJ
taxlaw-2859	826	43	the	the	DET
taxlaw-2859	826	44	exempt	exempt	ADJ
taxlaw-2859	826	45	organization	organization	NOUN
taxlaw-2859	826	46	maintained	maintain	VERB
taxlaw-2859	826	47	exclusive	exclusive	ADJ
taxlaw-2859	826	48	control	control	NOUN
taxlaw-2859	826	49	over	over	ADP
taxlaw-2859	826	50	all	all	DET
taxlaw-2859	826	51	major	major	ADJ
taxlaw-2859	826	52	decisions	decision	NOUN
taxlaw-2859	826	53	,	,	PUNCT
taxlaw-2859	826	54	and	and	CCONJ
taxlaw-2859	826	55	at	at	ADP
taxlaw-2859	826	56	least	least	ADJ
taxlaw-2859	826	57	equal	equal	ADJ
taxlaw-2859	826	58	control	control	NOUN
taxlaw-2859	826	59	over	over	ADP
taxlaw-2859	826	60	all	all	DET
taxlaw-2859	826	61	other	other	ADJ
taxlaw-2859	826	62	,	,	PUNCT
taxlaw-2859	826	63	non	non	ADJ
taxlaw-2859	826	64	-	-	ADJ
taxlaw-2859	826	65	administrative	administrative	ADJ
taxlaw-2859	826	66	issues	issue	NOUN
taxlaw-2859	826	67	.	.	PUNCT
taxlaw-2859	827	1	196	196	NUM
taxlaw-2859	827	2	in	in	ADP
taxlaw-2859	827	3	subsequent	subsequent	ADJ
taxlaw-2859	827	4	decisions	decision	NOUN
taxlaw-2859	827	5	considering	consider	VERB
taxlaw-2859	827	6	such	such	ADJ
taxlaw-2859	827	7	issue	issue	NOUN
taxlaw-2859	827	8	,	,	PUNCT
taxlaw-2859	827	9	the	the	DET
taxlaw-2859	827	10	for	for	ADP
taxlaw-2859	827	11	-	-	PUNCT
taxlaw-2859	827	12	profit	profit	NOUN
taxlaw-2859	827	13	partners	partner	NOUN
taxlaw-2859	827	14	in	in	ADP
taxlaw-2859	827	15	other	other	ADJ
taxlaw-2859	827	16	joint	joint	ADJ
taxlaw-2859	827	17	ventures	venture	NOUN
taxlaw-2859	827	18	have	have	AUX
taxlaw-2859	827	19	similarly	similarly	ADV
taxlaw-2859	827	20	not	not	PART
taxlaw-2859	827	21	possessed	possess	VERB
taxlaw-2859	827	22	control	control	NOUN
taxlaw-2859	827	23	over	over	ADP
taxlaw-2859	827	24	the	the	DET
taxlaw-2859	827	25	joint	joint	ADJ
taxlaw-2859	827	26	venture	venture	NOUN
taxlaw-2859	827	27	,	,	PUNCT
taxlaw-2859	827	28	and	and	CCONJ
taxlaw-2859	827	29	the	the	DET
taxlaw-2859	827	30	exempt	exempt	ADJ
taxlaw-2859	827	31	organization	organization	NOUN
taxlaw-2859	827	32	was	be	AUX
taxlaw-2859	827	33	able	able	ADJ
taxlaw-2859	827	34	to	to	PART
taxlaw-2859	827	35	maintain	maintain	VERB
taxlaw-2859	827	36	its	its	PRON
taxlaw-2859	827	37	status.197	status.197	NOUN
taxlaw-2859	827	38	conversely	conversely	ADV
taxlaw-2859	827	39	,	,	PUNCT
taxlaw-2859	827	40	even	even	ADV
taxlaw-2859	827	41	when	when	SCONJ
taxlaw-2859	827	42	exempt	exempt	ADJ
taxlaw-2859	827	43	organizations	organization	NOUN
taxlaw-2859	827	44	ceded	cede	VERB
taxlaw-2859	827	45	only	only	ADV
taxlaw-2859	827	46	constructive,198	constructive,198	PROPN
taxlaw-2859	827	47	substantial199	substantial199	PROPN
taxlaw-2859	827	48	,	,	PUNCT
taxlaw-2859	827	49	majority200	majority200	PROPN
taxlaw-2859	827	50	or	or	CCONJ
taxlaw-2859	827	51	shared	share	VERB
taxlaw-2859	827	52	control201	control201	PROPN
taxlaw-2859	827	53	the	the	DET
taxlaw-2859	827	54	irs	irs	PROPN
taxlaw-2859	827	55	denied	deny	VERB
taxlaw-2859	827	56	their	their	PRON
taxlaw-2859	827	57	applications	application	NOUN
taxlaw-2859	827	58	for	for	ADP
taxlaw-2859	827	59	exempt	exempt	ADJ
taxlaw-2859	827	60	status	status	NOUN
taxlaw-2859	827	61	.	.	PUNCT
taxlaw-2859	828	1	194	194	NUM
taxlaw-2859	828	2	mary	mary	PROPN
taxlaw-2859	828	3	hutchins	hutchins	PROPN
taxlaw-2859	828	4	reed	reed	PROPN
taxlaw-2859	828	5	,	,	PUNCT
taxlaw-2859	828	6	sponsorship	sponsorship	NOUN
taxlaw-2859	828	7	and	and	CCONJ
taxlaw-2859	828	8	the	the	DET
taxlaw-2859	828	9	arts	art	NOUN
taxlaw-2859	828	10	:	:	PUNCT
taxlaw-2859	828	11	a	a	DET
taxlaw-2859	828	12	brief	brief	ADJ
taxlaw-2859	828	13	overview	overview	NOUN
taxlaw-2859	828	14	of	of	ADP
taxlaw-2859	828	15	legal	legal	ADJ
taxlaw-2859	828	16	issues	issue	NOUN
taxlaw-2859	828	17	for	for	ADP
taxlaw-2859	828	18	not	not	PART
taxlaw-2859	828	19	-	-	PUNCT
taxlaw-2859	828	20	forprofits	forprofit	NOUN
taxlaw-2859	828	21	,	,	PUNCT
taxlaw-2859	828	22	13	13	NUM
taxlaw-2859	828	23	ent	ent	NOUN
taxlaw-2859	828	24	.	.	PUNCT
taxlaw-2859	829	1	sports	sport	NOUN
taxlaw-2859	829	2	law	law	NOUN
taxlaw-2859	829	3	13	13	NUM
taxlaw-2859	829	4	(	(	PUNCT
taxlaw-2859	829	5	1995	1995	NUM
taxlaw-2859	829	6	)	)	PUNCT
taxlaw-2859	829	7	;	;	PUNCT
taxlaw-2859	829	8	gilbert	gilbert	PROPN
taxlaw-2859	829	9	,	,	PUNCT
taxlaw-2859	829	10	corporate	corporate	ADJ
taxlaw-2859	829	11	sponsorship	sponsorship	NOUN
taxlaw-2859	829	12	:	:	PUNCT
taxlaw-2859	829	13	the	the	DET
taxlaw-2859	829	14	ubit	ubit	NOUN
taxlaw-2859	829	15	analysis	analysis	NOUN
taxlaw-2859	829	16	,	,	PUNCT
taxlaw-2859	829	17	c786	c786	PROPN
taxlaw-2859	829	18	aliaba	aliaba	NOUN
taxlaw-2859	829	19	21	21	NUM
taxlaw-2859	829	20	(	(	PUNCT
taxlaw-2859	829	21	1992	1992	NUM
taxlaw-2859	829	22	)	)	PUNCT
taxlaw-2859	829	23	.	.	PUNCT
taxlaw-2859	830	1	195	195	NUM
taxlaw-2859	830	2	hopkins	hopkin	NOUN
taxlaw-2859	830	3	,	,	PUNCT
taxlaw-2859	830	4	supra	supra	PROPN
taxlaw-2859	830	5	note	note	PROPN
taxlaw-2859	830	6	99	99	NUM
taxlaw-2859	830	7	.	.	SYM
taxlaw-2859	831	1	196	196	NUM
taxlaw-2859	831	2	rev	rev	X
taxlaw-2859	831	3	.	.	PROPN
taxlaw-2859	831	4	rul	rul	PROPN
taxlaw-2859	831	5	.	.	PUNCT
taxlaw-2859	831	6	2004	2004	NUM
taxlaw-2859	831	7	-	-	SYM
taxlaw-2859	831	8	51	51	NUM
taxlaw-2859	831	9	,	,	PUNCT
taxlaw-2859	831	10	2004	2004	NUM
taxlaw-2859	831	11	-	-	SYM
taxlaw-2859	831	12	1	1	NUM
taxlaw-2859	831	13	c.b	c.b	PROPN
taxlaw-2859	831	14	.	.	PROPN
taxlaw-2859	831	15	974	974	NUM
taxlaw-2859	831	16	.	.	NOUN
taxlaw-2859	831	17	197	197	NUM
taxlaw-2859	831	18	p.l.r	p.l.r	NOUN
taxlaw-2859	831	19	.	.	PUNCT
taxlaw-2859	832	1	2005–28–029	2005–28–029	PROPN
taxlaw-2859	832	2	(	(	PUNCT
taxlaw-2859	832	3	apr	apr	PROPN
taxlaw-2859	832	4	.	.	PROPN
taxlaw-2859	832	5	20	20	NUM
taxlaw-2859	832	6	,	,	PUNCT
taxlaw-2859	832	7	2005	2005	NUM
taxlaw-2859	832	8	)	)	PUNCT
taxlaw-2859	832	9	;	;	PUNCT
taxlaw-2859	833	1	p.l.r	p.l.r	NOUN
taxlaw-2859	833	2	.	.	PUNCT
taxlaw-2859	834	1	2014–19–015	2014–19–015	NUM
taxlaw-2859	834	2	(	(	PUNCT
taxlaw-2859	834	3	feb	feb	PROPN
taxlaw-2859	834	4	.	.	PROPN
taxlaw-2859	834	5	14	14	NUM
taxlaw-2859	834	6	,	,	PUNCT
taxlaw-2859	834	7	2014	2014	NUM
taxlaw-2859	834	8	)	)	PUNCT
taxlaw-2859	834	9	.	.	PUNCT
taxlaw-2859	835	1	198	198	NUM
taxlaw-2859	835	2	p.l.r	p.l.r	NOUN
taxlaw-2859	835	3	.	.	PUNCT
taxlaw-2859	836	1	2008–51–033	2008–51–033	NUM
taxlaw-2859	836	2	(	(	PUNCT
taxlaw-2859	836	3	sept	sept	PROPN
taxlaw-2859	836	4	.	.	PROPN
taxlaw-2859	836	5	25	25	NUM
taxlaw-2859	836	6	,	,	PUNCT
taxlaw-2859	836	7	2008	2008	NUM
taxlaw-2859	836	8	)	)	PUNCT
taxlaw-2859	836	9	.	.	PUNCT
taxlaw-2859	837	1	102	102	NUM
taxlaw-2859	837	2	columbia	columbia	PROPN
taxlaw-2859	837	3	journal	journal	PROPN
taxlaw-2859	837	4	of	of	ADP
taxlaw-2859	837	5	tax	tax	NOUN
taxlaw-2859	837	6	law	law	NOUN
taxlaw-2859	837	7	[	[	X
taxlaw-2859	837	8	vol.9:67	vol.9:67	ADP
taxlaw-2859	837	9	such	such	ADJ
taxlaw-2859	837	10	decisions	decision	NOUN
taxlaw-2859	837	11	strongly	strongly	ADV
taxlaw-2859	837	12	suggest	suggest	VERB
taxlaw-2859	837	13	that	that	SCONJ
taxlaw-2859	837	14	revenue	revenue	NOUN
taxlaw-2859	837	15	ruling	rule	VERB
taxlaw-2859	837	16	2004	2004	NUM
taxlaw-2859	837	17	-	-	SYM
taxlaw-2859	837	18	51	51	NUM
taxlaw-2859	837	19	’s	’s	PART
taxlaw-2859	837	20	standard	standard	ADJ
taxlaw-2859	837	21	–	–	PUNCT
taxlaw-2859	837	22	full	full	ADJ
taxlaw-2859	837	23	control	control	NOUN
taxlaw-2859	837	24	over	over	ADP
taxlaw-2859	837	25	major	major	ADJ
taxlaw-2859	837	26	decisions	decision	NOUN
taxlaw-2859	837	27	and	and	CCONJ
taxlaw-2859	837	28	equal	equal	ADJ
taxlaw-2859	837	29	control	control	NOUN
taxlaw-2859	837	30	over	over	ADP
taxlaw-2859	837	31	all	all	DET
taxlaw-2859	837	32	other	other	ADJ
taxlaw-2859	837	33	non	non	ADJ
taxlaw-2859	837	34	-	-	ADJ
taxlaw-2859	837	35	administrative	administrative	ADJ
taxlaw-2859	837	36	decisions	decision	NOUN
taxlaw-2859	837	37	–	–	PUNCT
taxlaw-2859	837	38	is	be	AUX
taxlaw-2859	837	39	the	the	DET
taxlaw-2859	837	40	minimum	minimum	ADJ
taxlaw-2859	837	41	level	level	NOUN
taxlaw-2859	837	42	of	of	ADP
taxlaw-2859	837	43	control	control	NOUN
taxlaw-2859	837	44	that	that	SCONJ
taxlaw-2859	837	45	an	an	DET
taxlaw-2859	837	46	exempt	exempt	ADJ
taxlaw-2859	837	47	organization	organization	NOUN
taxlaw-2859	837	48	must	must	AUX
taxlaw-2859	837	49	possess	possess	VERB
taxlaw-2859	837	50	over	over	ADP
taxlaw-2859	837	51	a	a	DET
taxlaw-2859	837	52	joint	joint	ADJ
taxlaw-2859	837	53	venture	venture	NOUN
taxlaw-2859	837	54	’s	’s	PART
taxlaw-2859	837	55	activities	activity	NOUN
taxlaw-2859	837	56	in	in	ADP
taxlaw-2859	837	57	order	order	NOUN
taxlaw-2859	837	58	for	for	SCONJ
taxlaw-2859	837	59	such	such	ADJ
taxlaw-2859	837	60	activities	activity	NOUN
taxlaw-2859	837	61	to	to	PART
taxlaw-2859	837	62	further	further	VERB
taxlaw-2859	837	63	an	an	DET
taxlaw-2859	837	64	exempt	exempt	ADJ
taxlaw-2859	837	65	purpose	purpose	NOUN
taxlaw-2859	837	66	.	.	PUNCT
taxlaw-2859	838	1	if	if	SCONJ
taxlaw-2859	838	2	a	a	DET
taxlaw-2859	838	3	museum	museum	NOUN
taxlaw-2859	838	4	has	have	VERB
taxlaw-2859	838	5	anything	anything	PRON
taxlaw-2859	838	6	less	less	ADJ
taxlaw-2859	838	7	than	than	ADP
taxlaw-2859	838	8	full	full	ADJ
taxlaw-2859	838	9	control	control	NOUN
taxlaw-2859	838	10	over	over	ADP
taxlaw-2859	838	11	a	a	DET
taxlaw-2859	838	12	gallery	gallery	NOUN
taxlaw-2859	838	13	-	-	PUNCT
taxlaw-2859	838	14	supported	support	VERB
taxlaw-2859	838	15	museum	museum	NOUN
taxlaw-2859	838	16	exhibition	exhibition	NOUN
taxlaw-2859	838	17	,	,	PUNCT
taxlaw-2859	838	18	revenue	revenue	NOUN
taxlaw-2859	838	19	from	from	ADP
taxlaw-2859	838	20	such	such	ADJ
taxlaw-2859	838	21	exhibition	exhibition	NOUN
taxlaw-2859	838	22	may	may	AUX
taxlaw-2859	838	23	be	be	AUX
taxlaw-2859	838	24	taxable	taxable	ADJ
taxlaw-2859	838	25	as	as	ADP
taxlaw-2859	838	26	unrelated	unrelated	ADJ
taxlaw-2859	838	27	business	business	NOUN
taxlaw-2859	838	28	income	income	NOUN
taxlaw-2859	838	29	or	or	CCONJ
taxlaw-2859	838	30	even	even	ADV
taxlaw-2859	838	31	cause	cause	VERB
taxlaw-2859	838	32	the	the	DET
taxlaw-2859	838	33	museum	museum	NOUN
taxlaw-2859	838	34	to	to	PART
taxlaw-2859	838	35	lose	lose	VERB
taxlaw-2859	838	36	its	its	PRON
taxlaw-2859	838	37	tax	tax	NOUN
taxlaw-2859	838	38	exemption	exemption	NOUN
taxlaw-2859	838	39	if	if	SCONJ
taxlaw-2859	838	40	it	it	PRON
taxlaw-2859	838	41	constitutes	constitute	VERB
taxlaw-2859	838	42	a	a	DET
taxlaw-2859	838	43	substantial	substantial	ADJ
taxlaw-2859	838	44	portion	portion	NOUN
taxlaw-2859	838	45	of	of	ADP
taxlaw-2859	838	46	the	the	DET
taxlaw-2859	838	47	museum	museum	NOUN
taxlaw-2859	838	48	’s	’s	PART
taxlaw-2859	838	49	activities	activity	NOUN
taxlaw-2859	838	50	.	.	PUNCT
taxlaw-2859	839	1	4	4	X
taxlaw-2859	839	2	.	.	X
taxlaw-2859	839	3	commerciality	commerciality	NOUN
taxlaw-2859	839	4	and	and	CCONJ
taxlaw-2859	839	5	unrelated	unrelated	ADJ
taxlaw-2859	839	6	business	business	NOUN
taxlaw-2859	839	7	income	income	NOUN
taxlaw-2859	839	8	tax	tax	NOUN
taxlaw-2859	839	9	beyond	beyond	ADP
taxlaw-2859	839	10	benefit	benefit	NOUN
taxlaw-2859	839	11	to	to	ADP
taxlaw-2859	839	12	private	private	ADJ
taxlaw-2859	839	13	interests	interest	NOUN
taxlaw-2859	839	14	(	(	PUNCT
taxlaw-2859	839	15	disinterested	disinterested	ADJ
taxlaw-2859	839	16	or	or	CCONJ
taxlaw-2859	839	17	otherwise	otherwise	ADV
taxlaw-2859	839	18	)	)	PUNCT
taxlaw-2859	839	19	,	,	PUNCT
taxlaw-2859	839	20	cooperation	cooperation	NOUN
taxlaw-2859	839	21	between	between	ADP
taxlaw-2859	839	22	for	for	ADP
taxlaw-2859	839	23	-	-	PUNCT
taxlaw-2859	839	24	profit	profit	NOUN
taxlaw-2859	839	25	galleries	gallery	NOUN
taxlaw-2859	839	26	and	and	CCONJ
taxlaw-2859	839	27	nonprofit	nonprofit	ADJ
taxlaw-2859	839	28	museums	museum	NOUN
taxlaw-2859	839	29	in	in	ADP
taxlaw-2859	839	30	producing	produce	VERB
taxlaw-2859	839	31	exhibitions	exhibition	NOUN
taxlaw-2859	839	32	also	also	ADV
taxlaw-2859	839	33	poses	pose	VERB
taxlaw-2859	839	34	the	the	DET
taxlaw-2859	839	35	question	question	NOUN
taxlaw-2859	839	36	of	of	ADP
taxlaw-2859	839	37	whether	whether	SCONJ
taxlaw-2859	839	38	such	such	ADJ
taxlaw-2859	839	39	activity	activity	NOUN
taxlaw-2859	839	40	is	be	AUX
taxlaw-2859	839	41	commercial	commercial	ADJ
taxlaw-2859	839	42	in	in	ADP
taxlaw-2859	839	43	nature	nature	NOUN
taxlaw-2859	839	44	.	.	PUNCT
taxlaw-2859	840	1	outside	outside	ADP
taxlaw-2859	840	2	of	of	ADP
taxlaw-2859	840	3	tax	tax	NOUN
taxlaw-2859	840	4	law	law	NOUN
taxlaw-2859	840	5	,	,	PUNCT
taxlaw-2859	840	6	at	at	ADP
taxlaw-2859	840	7	least	least	ADV
taxlaw-2859	840	8	one	one	NUM
taxlaw-2859	840	9	court	court	NOUN
taxlaw-2859	840	10	has	have	AUX
taxlaw-2859	840	11	determined	determine	VERB
taxlaw-2859	840	12	that	that	SCONJ
taxlaw-2859	840	13	certain	certain	ADJ
taxlaw-2859	840	14	activities	activity	NOUN
taxlaw-2859	840	15	undertaken	undertake	VERB
taxlaw-2859	840	16	by	by	ADP
taxlaw-2859	840	17	museums	museum	NOUN
taxlaw-2859	840	18	in	in	ADP
taxlaw-2859	840	19	connection	connection	NOUN
taxlaw-2859	840	20	with	with	ADP
taxlaw-2859	840	21	art	art	NOUN
taxlaw-2859	840	22	exhibitions	exhibition	NOUN
taxlaw-2859	840	23	,	,	PUNCT
taxlaw-2859	840	24	such	such	ADJ
taxlaw-2859	840	25	as	as	ADP
taxlaw-2859	840	26	advertising	advertise	VERB
taxlaw-2859	840	27	a	a	DET
taxlaw-2859	840	28	collection	collection	NOUN
taxlaw-2859	840	29	and	and	CCONJ
taxlaw-2859	840	30	publishing	publish	VERB
taxlaw-2859	840	31	a	a	DET
taxlaw-2859	840	32	guidebook	guidebook	NOUN
taxlaw-2859	840	33	for	for	ADP
taxlaw-2859	840	34	sale	sale	NOUN
taxlaw-2859	840	35	,	,	PUNCT
taxlaw-2859	840	36	constitute	constitute	VERB
taxlaw-2859	840	37	commercial	commercial	ADJ
taxlaw-2859	840	38	activity.202	activity.202	PROPN
taxlaw-2859	840	39	in	in	ADP
taxlaw-2859	840	40	addition	addition	NOUN
taxlaw-2859	840	41	,	,	PUNCT
taxlaw-2859	840	42	under	under	ADP
taxlaw-2859	840	43	federal	federal	ADJ
taxlaw-2859	840	44	tax	tax	NOUN
taxlaw-2859	840	45	law	law	NOUN
taxlaw-2859	840	46	,	,	PUNCT
taxlaw-2859	840	47	nonprofit	nonprofit	ADJ
taxlaw-2859	840	48	galleries	gallery	NOUN
taxlaw-2859	840	49	’	'	PUNCT
taxlaw-2859	840	50	ability	ability	NOUN
taxlaw-2859	840	51	to	to	PART
taxlaw-2859	840	52	conduct	conduct	VERB
taxlaw-2859	840	53	art	art	NOUN
taxlaw-2859	840	54	sales	sale	NOUN
taxlaw-2859	840	55	remains	remain	VERB
taxlaw-2859	840	56	very	very	ADV
taxlaw-2859	840	57	restricted	restricted	ADJ
taxlaw-2859	840	58	as	as	SCONJ
taxlaw-2859	840	59	nonexempt	nonexempt	ADJ
taxlaw-2859	840	60	commercial	commercial	NOUN
taxlaw-2859	840	61	activity.203	activity.203	VERB
taxlaw-2859	840	62	however	however	ADV
taxlaw-2859	840	63	,	,	PUNCT
taxlaw-2859	840	64	the	the	DET
taxlaw-2859	840	65	irs	irs	PROPN
taxlaw-2859	840	66	and	and	CCONJ
taxlaw-2859	840	67	the	the	DET
taxlaw-2859	840	68	courts	court	NOUN
taxlaw-2859	840	69	have	have	AUX
taxlaw-2859	840	70	not	not	PART
taxlaw-2859	840	71	explicitly	explicitly	ADV
taxlaw-2859	840	72	extended	extend	VERB
taxlaw-2859	840	73	this	this	DET
taxlaw-2859	840	74	rule	rule	NOUN
taxlaw-2859	840	75	to	to	ADP
taxlaw-2859	840	76	noncommercial	noncommercial	ADJ
taxlaw-2859	840	77	,	,	PUNCT
taxlaw-2859	840	78	but	but	CCONJ
taxlaw-2859	840	79	commercial	commercial	ADJ
taxlaw-2859	840	80	gallery	gallery	NOUN
taxlaw-2859	840	81	-	-	PUNCT
taxlaw-2859	840	82	supported	support	VERB
taxlaw-2859	840	83	,	,	PUNCT
taxlaw-2859	840	84	art	art	NOUN
taxlaw-2859	840	85	exhibitions	exhibition	NOUN
taxlaw-2859	840	86	.	.	PUNCT
taxlaw-2859	841	1	and	and	CCONJ
taxlaw-2859	841	2	while	while	SCONJ
taxlaw-2859	841	3	private	private	ADJ
taxlaw-2859	841	4	letter	letter	NOUN
taxlaw-2859	841	5	ruling	rule	VERB
taxlaw-2859	841	6	9407006	9407006	NUM
taxlaw-2859	841	7	significantly	significantly	ADV
taxlaw-2859	841	8	blurred	blur	VERB
taxlaw-2859	841	9	the	the	DET
taxlaw-2859	841	10	distinction	distinction	NOUN
taxlaw-2859	841	11	between	between	ADP
taxlaw-2859	841	12	the	the	DET
taxlaw-2859	841	13	commercial	commercial	ADJ
taxlaw-2859	841	14	and	and	CCONJ
taxlaw-2859	841	15	noncommercial	noncommercial	ADJ
taxlaw-2859	841	16	exhibition	exhibition	NOUN
taxlaw-2859	841	17	of	of	ADP
taxlaw-2859	841	18	art	art	NOUN
taxlaw-2859	841	19	,	,	PUNCT
taxlaw-2859	841	20	it	it	PRON
taxlaw-2859	841	21	did	do	AUX
taxlaw-2859	841	22	not	not	PART
taxlaw-2859	841	23	erase	erase	VERB
taxlaw-2859	841	24	them	they	PRON
taxlaw-2859	841	25	entirely	entirely	ADV
taxlaw-2859	841	26	.	.	PUNCT
taxlaw-2859	842	1	in	in	ADP
taxlaw-2859	842	2	stating	state	VERB
taxlaw-2859	842	3	that	that	SCONJ
taxlaw-2859	842	4	“	"	PUNCT
taxlaw-2859	842	5	[	[	X
taxlaw-2859	842	6	t]here	t]here	NOUN
taxlaw-2859	842	7	is	be	AUX
taxlaw-2859	842	8	no	no	DET
taxlaw-2859	842	9	requirement	requirement	NOUN
taxlaw-2859	842	10	that	that	SCONJ
taxlaw-2859	842	11	an	an	DET
taxlaw-2859	842	12	[	[	X
taxlaw-2859	842	13	art	art	NOUN
taxlaw-2859	842	14	]	]	PUNCT
taxlaw-2859	842	15	exhibition	exhibition	NOUN
taxlaw-2859	842	16	be	be	AUX
taxlaw-2859	842	17	of	of	ADP
taxlaw-2859	842	18	a	a	DET
taxlaw-2859	842	19	commercial	commercial	ADJ
taxlaw-2859	842	20	nature	nature	NOUN
taxlaw-2859	842	21	or	or	CCONJ
taxlaw-2859	842	22	that	that	SCONJ
taxlaw-2859	842	23	a	a	DET
taxlaw-2859	842	24	sale	sale	NOUN
taxlaw-2859	842	25	must	must	AUX
taxlaw-2859	842	26	accompany	accompany	VERB
taxlaw-2859	842	27	an	an	DET
taxlaw-2859	842	28	exhibition	exhibition	NOUN
taxlaw-2859	842	29	for	for	SCONJ
taxlaw-2859	842	30	the	the	DET
taxlaw-2859	842	31	exhibition	exhibition	NOUN
taxlaw-2859	842	32	to	to	PART
taxlaw-2859	842	33	result	result	VERB
taxlaw-2859	842	34	in	in	ADP
taxlaw-2859	842	35	private	private	ADJ
taxlaw-2859	842	36	benefit	benefit	NOUN
taxlaw-2859	842	37	,	,	PUNCT
taxlaw-2859	842	38	”	"	PUNCT
taxlaw-2859	842	39	it	it	PRON
taxlaw-2859	842	40	implicitly	implicitly	ADV
taxlaw-2859	842	41	acknowledged	acknowledge	VERB
taxlaw-2859	842	42	that	that	SCONJ
taxlaw-2859	842	43	some	some	PRON
taxlaw-2859	842	44	—	—	PUNCT
taxlaw-2859	842	45	but	but	CCONJ
taxlaw-2859	842	46	not	not	PART
taxlaw-2859	842	47	all	all	ADV
taxlaw-2859	842	48	—	—	PUNCT
taxlaw-2859	842	49	art	art	NOUN
taxlaw-2859	842	50	exhibitions	exhibition	NOUN
taxlaw-2859	842	51	are	be	AUX
taxlaw-2859	842	52	commercial	commercial	ADJ
taxlaw-2859	842	53	.	.	PUNCT
taxlaw-2859	843	1	therefore	therefore	ADV
taxlaw-2859	843	2	,	,	PUNCT
taxlaw-2859	843	3	even	even	ADV
taxlaw-2859	843	4	though	though	SCONJ
taxlaw-2859	843	5	a	a	DET
taxlaw-2859	843	6	nonprofit	nonprofit	ADJ
taxlaw-2859	843	7	art	art	NOUN
taxlaw-2859	843	8	organization	organization	NOUN
taxlaw-2859	843	9	may	may	AUX
taxlaw-2859	843	10	not	not	PART
taxlaw-2859	843	11	directly	directly	ADV
taxlaw-2859	843	12	engage	engage	VERB
taxlaw-2859	843	13	in	in	ADP
taxlaw-2859	843	14	art	art	NOUN
taxlaw-2859	843	15	sales	sale	NOUN
taxlaw-2859	843	16	at	at	ADP
taxlaw-2859	843	17	a	a	DET
taxlaw-2859	843	18	gallerysupported	gallerysupporte	VERB
taxlaw-2859	843	19	art	art	NOUN
taxlaw-2859	843	20	exhibition	exhibition	NOUN
taxlaw-2859	843	21	,	,	PUNCT
taxlaw-2859	843	22	the	the	DET
taxlaw-2859	843	23	commercial	commercial	ADJ
taxlaw-2859	843	24	nature	nature	NOUN
taxlaw-2859	843	25	of	of	ADP
taxlaw-2859	843	26	such	such	ADJ
taxlaw-2859	843	27	exhibition	exhibition	NOUN
taxlaw-2859	843	28	remains	remain	VERB
taxlaw-2859	843	29	an	an	DET
taxlaw-2859	843	30	important	important	ADJ
taxlaw-2859	843	31	determination	determination	NOUN
taxlaw-2859	843	32	relevant	relevant	ADJ
taxlaw-2859	843	33	to	to	PART
taxlaw-2859	843	34	exempt	exempt	VERB
taxlaw-2859	843	35	status	status	NOUN
taxlaw-2859	843	36	,	,	PUNCT
taxlaw-2859	843	37	especially	especially	ADV
taxlaw-2859	843	38	in	in	ADP
taxlaw-2859	843	39	light	light	NOUN
taxlaw-2859	843	40	of	of	ADP
taxlaw-2859	843	41	the	the	DET
taxlaw-2859	843	42	role	role	NOUN
taxlaw-2859	843	43	that	that	PRON
taxlaw-2859	843	44	for	for	ADP
taxlaw-2859	843	45	-	-	PUNCT
taxlaw-2859	843	46	profit	profit	NOUN
taxlaw-2859	843	47	gallery	gallery	NOUN
taxlaw-2859	843	48	sponsors	sponsor	NOUN
taxlaw-2859	843	49	play	play	VERB
taxlaw-2859	843	50	.	.	PUNCT
taxlaw-2859	844	1	generally	generally	ADV
taxlaw-2859	844	2	,	,	PUNCT
taxlaw-2859	844	3	an	an	DET
taxlaw-2859	844	4	exempt	exempt	ADJ
taxlaw-2859	844	5	organization	organization	NOUN
taxlaw-2859	844	6	may	may	AUX
taxlaw-2859	844	7	engage	engage	VERB
taxlaw-2859	844	8	in	in	ADP
taxlaw-2859	844	9	profit	profit	NOUN
taxlaw-2859	844	10	-	-	PUNCT
taxlaw-2859	844	11	seeking	seek	VERB
taxlaw-2859	844	12	activities	activity	NOUN
taxlaw-2859	844	13	in	in	ADP
taxlaw-2859	844	14	furtherance	furtherance	NOUN
taxlaw-2859	844	15	of	of	ADP
taxlaw-2859	844	16	its	its	PRON
taxlaw-2859	844	17	exempt	exempt	ADJ
taxlaw-2859	844	18	purpose	purpose	NOUN
taxlaw-2859	844	19	,	,	PUNCT
taxlaw-2859	844	20	as	as	ADV
taxlaw-2859	844	21	long	long	ADV
taxlaw-2859	844	22	as	as	SCONJ
taxlaw-2859	844	23	the	the	DET
taxlaw-2859	844	24	organization	organization	NOUN
taxlaw-2859	844	25	’s	’s	PART
taxlaw-2859	844	26	mission	mission	NOUN
taxlaw-2859	844	27	itself	itself	PRON
taxlaw-2859	844	28	is	be	AUX
taxlaw-2859	844	29	not	not	PART
taxlaw-2859	844	30	commercial	commercial	ADJ
taxlaw-2859	844	31	,	,	PUNCT
taxlaw-2859	844	32	and	and	CCONJ
taxlaw-2859	844	33	its	its	PRON
taxlaw-2859	844	34	primary	primary	ADJ
taxlaw-2859	844	35	objective	objective	NOUN
taxlaw-2859	844	36	is	be	AUX
taxlaw-2859	844	37	not	not	PART
taxlaw-2859	844	38	the	the	DET
taxlaw-2859	844	39	production	production	NOUN
taxlaw-2859	844	40	of	of	ADP
taxlaw-2859	844	41	profits	profit	NOUN
taxlaw-2859	844	42	.	.	PUNCT
taxlaw-2859	845	1	under	under	ADP
taxlaw-2859	845	2	the	the	DET
taxlaw-2859	845	3	commerciality	commerciality	NOUN
taxlaw-2859	845	4	doctrine	doctrine	NOUN
taxlaw-2859	845	5	,	,	PUNCT
taxlaw-2859	845	6	however	however	ADV
taxlaw-2859	845	7	,	,	PUNCT
taxlaw-2859	845	8	an	an	DET
taxlaw-2859	845	9	organization	organization	NOUN
taxlaw-2859	845	10	that	that	PRON
taxlaw-2859	845	11	conducts	conduct	VERB
taxlaw-2859	845	12	substantial	substantial	ADJ
taxlaw-2859	845	13	activities	activity	NOUN
taxlaw-2859	845	14	in	in	ADP
taxlaw-2859	845	15	a	a	DET
taxlaw-2859	845	16	commercial	commercial	ADJ
taxlaw-2859	845	17	manner	manner	NOUN
taxlaw-2859	845	18	may	may	AUX
taxlaw-2859	845	19	be	be	AUX
taxlaw-2859	845	20	found	find	VERB
taxlaw-2859	845	21	to	to	PART
taxlaw-2859	845	22	be	be	AUX
taxlaw-2859	845	23	engaged	engage	VERB
taxlaw-2859	845	24	in	in	ADP
taxlaw-2859	845	25	nonexempt	nonexempt	ADJ
taxlaw-2859	845	26	activity	activity	NOUN
taxlaw-2859	845	27	that	that	PRON
taxlaw-2859	845	28	risks	risk	VERB
taxlaw-2859	845	29	its	its	PRON
taxlaw-2859	845	30	exempt	exempt	ADJ
taxlaw-2859	845	31	status	status	NOUN
taxlaw-2859	845	32	entirely	entirely	ADV
taxlaw-2859	845	33	.	.	PUNCT
taxlaw-2859	846	1	furthermore	furthermore	ADV
taxlaw-2859	846	2	,	,	PUNCT
taxlaw-2859	846	3	although	although	SCONJ
taxlaw-2859	846	4	commercial	commercial	ADJ
taxlaw-2859	846	5	activity	activity	NOUN
taxlaw-2859	846	6	will	will	AUX
taxlaw-2859	846	7	not	not	PART
taxlaw-2859	846	8	endanger	endanger	VERB
taxlaw-2859	846	9	exemption	exemption	NOUN
taxlaw-2859	846	10	if	if	SCONJ
taxlaw-2859	846	11	it	it	PRON
taxlaw-2859	846	12	is	be	AUX
taxlaw-2859	846	13	insubstantial	insubstantial	ADJ
taxlaw-2859	846	14	,	,	PUNCT
taxlaw-2859	846	15	it	it	PRON
taxlaw-2859	846	16	may	may	AUX
taxlaw-2859	846	17	still	still	ADV
taxlaw-2859	846	18	be	be	AUX
taxlaw-2859	846	19	subject	subject	ADJ
taxlaw-2859	846	20	to	to	ADP
taxlaw-2859	846	21	the	the	DET
taxlaw-2859	846	22	ubit	ubit	NOUN
taxlaw-2859	846	23	.	.	PUNCT
taxlaw-2859	847	1	a	a	DET
taxlaw-2859	847	2	clear	clear	ADJ
taxlaw-2859	847	3	,	,	PUNCT
taxlaw-2859	847	4	definitive	definitive	ADJ
taxlaw-2859	847	5	test	test	NOUN
taxlaw-2859	847	6	199	199	NUM
taxlaw-2859	847	7	p.l.r	p.l.r	NOUN
taxlaw-2859	847	8	.	.	PUNCT
taxlaw-2859	848	1	2013–14–047	2013–14–047	NUM
taxlaw-2859	848	2	(	(	PUNCT
taxlaw-2859	848	3	jan	jan	PROPN
taxlaw-2859	848	4	.	.	PROPN
taxlaw-2859	848	5	10	10	NUM
taxlaw-2859	848	6	,	,	PUNCT
taxlaw-2859	848	7	2013	2013	NUM
taxlaw-2859	848	8	)	)	PUNCT
taxlaw-2859	848	9	(	(	PUNCT
taxlaw-2859	848	10	denying	deny	VERB
taxlaw-2859	848	11	exemption	exemption	NOUN
taxlaw-2859	848	12	to	to	ADP
taxlaw-2859	848	13	an	an	DET
taxlaw-2859	848	14	organization	organization	NOUN
taxlaw-2859	848	15	where	where	SCONJ
taxlaw-2859	848	16	one	one	NUM
taxlaw-2859	848	17	of	of	ADP
taxlaw-2859	848	18	its	its	PRON
taxlaw-2859	848	19	four	four	NUM
taxlaw-2859	848	20	directors	director	NOUN
taxlaw-2859	848	21	owned	own	VERB
taxlaw-2859	848	22	a	a	DET
taxlaw-2859	848	23	for	for	ADP
taxlaw-2859	848	24	-	-	PUNCT
taxlaw-2859	848	25	profit	profit	NOUN
taxlaw-2859	848	26	and	and	CCONJ
taxlaw-2859	848	27	such	such	ADJ
taxlaw-2859	848	28	director	director	NOUN
taxlaw-2859	848	29	made	make	VERB
taxlaw-2859	848	30	significant	significant	ADJ
taxlaw-2859	848	31	decisions	decision	NOUN
taxlaw-2859	848	32	about	about	ADP
taxlaw-2859	848	33	the	the	DET
taxlaw-2859	848	34	operations	operation	NOUN
taxlaw-2859	848	35	of	of	ADP
taxlaw-2859	848	36	the	the	DET
taxlaw-2859	848	37	organization	organization	NOUN
taxlaw-2859	848	38	)	)	PUNCT
taxlaw-2859	848	39	.	.	PUNCT
taxlaw-2859	849	1	200	200	NUM
taxlaw-2859	849	2	p.l.r	p.l.r	NOUN
taxlaw-2859	849	3	.	.	PUNCT
taxlaw-2859	850	1	2014–36–050	2014–36–050	NUM
taxlaw-2859	851	1	(	(	PUNCT
taxlaw-2859	851	2	june	june	PROPN
taxlaw-2859	851	3	12	12	NUM
taxlaw-2859	851	4	,	,	PUNCT
taxlaw-2859	851	5	2014	2014	NUM
taxlaw-2859	851	6	)	)	PUNCT
taxlaw-2859	851	7	.	.	PUNCT
taxlaw-2859	852	1	201	201	NUM
taxlaw-2859	852	2	p.l.r	p.l.r	NOUN
taxlaw-2859	852	3	.	.	PUNCT
taxlaw-2859	853	1	2010–07–072	2010–07–072	NUM
taxlaw-2859	853	2	(	(	PUNCT
taxlaw-2859	853	3	sept	sept	PROPN
taxlaw-2859	853	4	.	.	PROPN
taxlaw-2859	853	5	24	24	NUM
taxlaw-2859	853	6	,	,	PUNCT
taxlaw-2859	853	7	2009	2009	NUM
taxlaw-2859	853	8	)	)	PUNCT
taxlaw-2859	853	9	.	.	PUNCT
taxlaw-2859	854	1	202	202	NUM
taxlaw-2859	854	2	altmann	altmann	NOUN
taxlaw-2859	854	3	v.	v.	ADP
taxlaw-2859	854	4	republic	republic	PROPN
taxlaw-2859	854	5	of	of	ADP
taxlaw-2859	854	6	austria	austria	PROPN
taxlaw-2859	854	7	,	,	PUNCT
taxlaw-2859	854	8	142	142	NUM
taxlaw-2859	854	9	f.	f.	PROPN
taxlaw-2859	854	10	supp	supp	PROPN
taxlaw-2859	854	11	.	.	PUNCT
taxlaw-2859	855	1	2d	2d	PROPN
taxlaw-2859	855	2	1187	1187	NUM
taxlaw-2859	855	3	,	,	PUNCT
taxlaw-2859	855	4	1205	1205	NUM
taxlaw-2859	855	5	(	(	PUNCT
taxlaw-2859	855	6	c.d	c.d	PROPN
taxlaw-2859	855	7	.	.	PROPN
taxlaw-2859	855	8	cal	cal	PROPN
taxlaw-2859	855	9	.	.	PUNCT
taxlaw-2859	855	10	2011	2011	NUM
taxlaw-2859	855	11	)	)	PUNCT
taxlaw-2859	855	12	.	.	PUNCT
taxlaw-2859	856	1	203	203	NUM
taxlaw-2859	856	2	see	see	VERB
taxlaw-2859	856	3	supra	supra	PROPN
taxlaw-2859	856	4	notes	note	NOUN
taxlaw-2859	856	5	162–67	162–67	NUM
taxlaw-2859	856	6	.	.	PUNCT
taxlaw-2859	857	1	but	but	CCONJ
taxlaw-2859	857	2	see	see	VERB
taxlaw-2859	857	3	aid	aid	NOUN
taxlaw-2859	857	4	to	to	ADP
taxlaw-2859	857	5	artisans	artisan	NOUN
taxlaw-2859	857	6	,	,	PUNCT
taxlaw-2859	857	7	inc	inc	PROPN
taxlaw-2859	857	8	.	.	PROPN
taxlaw-2859	858	1	v.	v.	ADP
taxlaw-2859	858	2	comm’r	comm’r	NOUN
taxlaw-2859	858	3	,	,	PUNCT
taxlaw-2859	858	4	71	71	NUM
taxlaw-2859	858	5	t.c	t.c	NOUN
taxlaw-2859	858	6	.	.	PROPN
taxlaw-2859	859	1	202	202	NUM
taxlaw-2859	859	2	(	(	PUNCT
taxlaw-2859	859	3	t.c	t.c	PROPN
taxlaw-2859	859	4	.	.	PROPN
taxlaw-2859	859	5	1978	1978	NUM
taxlaw-2859	859	6	)	)	PUNCT
taxlaw-2859	860	1	(	(	PUNCT
taxlaw-2859	860	2	finding	find	VERB
taxlaw-2859	860	3	that	that	SCONJ
taxlaw-2859	860	4	an	an	DET
taxlaw-2859	860	5	organization	organization	NOUN
taxlaw-2859	860	6	that	that	PRON
taxlaw-2859	860	7	engaged	engage	VERB
taxlaw-2859	860	8	in	in	ADP
taxlaw-2859	860	9	activities	activity	NOUN
taxlaw-2859	860	10	similar	similar	ADJ
taxlaw-2859	860	11	to	to	ADP
taxlaw-2859	860	12	those	those	PRON
taxlaw-2859	860	13	of	of	ADP
taxlaw-2859	860	14	a	a	DET
taxlaw-2859	860	15	commercial	commercial	ADJ
taxlaw-2859	860	16	import	import	NOUN
taxlaw-2859	860	17	firm	firm	NOUN
taxlaw-2859	860	18	–	–	PUNCT
taxlaw-2859	860	19	the	the	DET
taxlaw-2859	860	20	purchase	purchase	NOUN
taxlaw-2859	860	21	,	,	PUNCT
taxlaw-2859	860	22	import	import	NOUN
taxlaw-2859	860	23	,	,	PUNCT
taxlaw-2859	860	24	and	and	CCONJ
taxlaw-2859	860	25	sale	sale	NOUN
taxlaw-2859	860	26	of	of	ADP
taxlaw-2859	860	27	handicrafts	handicraft	NOUN
taxlaw-2859	860	28	–	–	PUNCT
taxlaw-2859	860	29	was	be	AUX
taxlaw-2859	860	30	nonetheless	nonetheless	ADV
taxlaw-2859	860	31	operated	operate	VERB
taxlaw-2859	860	32	exclusively	exclusively	ADV
taxlaw-2859	860	33	for	for	ADP
taxlaw-2859	860	34	exempt	exempt	ADJ
taxlaw-2859	860	35	purposes	purpose	NOUN
taxlaw-2859	860	36	because	because	SCONJ
taxlaw-2859	860	37	those	those	DET
taxlaw-2859	860	38	activities	activity	NOUN
taxlaw-2859	860	39	were	be	AUX
taxlaw-2859	860	40	carried	carry	VERB
taxlaw-2859	860	41	out	out	ADP
taxlaw-2859	860	42	exclusively	exclusively	ADV
taxlaw-2859	860	43	to	to	PART
taxlaw-2859	860	44	accomplish	accomplish	VERB
taxlaw-2859	860	45	the	the	DET
taxlaw-2859	860	46	exempt	exempt	ADJ
taxlaw-2859	860	47	purpose	purpose	NOUN
taxlaw-2859	860	48	of	of	ADP
taxlaw-2859	860	49	helping	help	VERB
taxlaw-2859	860	50	disadvantaged	disadvantaged	ADJ
taxlaw-2859	860	51	artisans	artisan	NOUN
taxlaw-2859	860	52	)	)	PUNCT
taxlaw-2859	860	53	;	;	PUNCT
taxlaw-2859	861	1	p.l.r	p.l.r	NOUN
taxlaw-2859	861	2	.	.	PUNCT
taxlaw-2859	862	1	9141053	9141053	NUM
taxlaw-2859	862	2	(	(	PUNCT
taxlaw-2859	862	3	jul	jul	PROPN
taxlaw-2859	862	4	.	.	PROPN
taxlaw-2859	862	5	19	19	NUM
taxlaw-2859	862	6	,	,	PUNCT
taxlaw-2859	862	7	1991	1991	NUM
taxlaw-2859	862	8	)	)	PUNCT
taxlaw-2859	862	9	(	(	PUNCT
taxlaw-2859	862	10	finding	find	VERB
taxlaw-2859	862	11	that	that	SCONJ
taxlaw-2859	862	12	the	the	DET
taxlaw-2859	862	13	sale	sale	NOUN
taxlaw-2859	862	14	of	of	ADP
taxlaw-2859	862	15	consigned	consign	VERB
taxlaw-2859	862	16	art	art	NOUN
taxlaw-2859	862	17	by	by	ADP
taxlaw-2859	862	18	disabled	disabled	ADJ
taxlaw-2859	862	19	artists	artist	NOUN
taxlaw-2859	862	20	as	as	ADV
taxlaw-2859	862	21	well	well	ADV
taxlaw-2859	862	22	as	as	ADP
taxlaw-2859	862	23	the	the	DET
taxlaw-2859	862	24	sale	sale	NOUN
taxlaw-2859	862	25	of	of	ADP
taxlaw-2859	862	26	donated	donate	VERB
taxlaw-2859	862	27	art	art	NOUN
taxlaw-2859	862	28	by	by	ADP
taxlaw-2859	862	29	nondisabled	nondisable	VERB
taxlaw-2859	862	30	artists	artist	NOUN
taxlaw-2859	862	31	is	be	AUX
taxlaw-2859	862	32	in	in	ADP
taxlaw-2859	862	33	furtherance	furtherance	NOUN
taxlaw-2859	862	34	of	of	ADP
taxlaw-2859	862	35	an	an	DET
taxlaw-2859	862	36	exempt	exempt	ADJ
taxlaw-2859	862	37	purpose	purpose	NOUN
taxlaw-2859	862	38	and	and	CCONJ
taxlaw-2859	862	39	not	not	PART
taxlaw-2859	862	40	subject	subject	ADJ
taxlaw-2859	862	41	to	to	ADP
taxlaw-2859	862	42	ubit	ubit	NOUN
taxlaw-2859	862	43	,	,	PUNCT
taxlaw-2859	862	44	where	where	SCONJ
taxlaw-2859	862	45	all	all	DET
taxlaw-2859	862	46	proceeds	proceed	NOUN
taxlaw-2859	862	47	supported	support	VERB
taxlaw-2859	862	48	operations	operation	NOUN
taxlaw-2859	862	49	)	)	PUNCT
taxlaw-2859	862	50	;	;	PUNCT
taxlaw-2859	863	1	p.l.r	p.l.r	NOUN
taxlaw-2859	863	2	.	.	PUNCT
taxlaw-2859	864	1	8634001	8634001	NUM
taxlaw-2859	864	2	(	(	PUNCT
taxlaw-2859	864	3	aug	aug	PROPN
taxlaw-2859	864	4	.	.	PROPN
taxlaw-2859	864	5	13	13	NUM
taxlaw-2859	864	6	,	,	PUNCT
taxlaw-2859	864	7	1986	1986	NUM
taxlaw-2859	864	8	)	)	PUNCT
taxlaw-2859	864	9	(	(	PUNCT
taxlaw-2859	864	10	finding	find	VERB
taxlaw-2859	864	11	rental	rental	NOUN
taxlaw-2859	864	12	and	and	CCONJ
taxlaw-2859	864	13	sale	sale	NOUN
taxlaw-2859	864	14	of	of	ADP
taxlaw-2859	864	15	art	art	NOUN
taxlaw-2859	864	16	in	in	ADP
taxlaw-2859	864	17	furtherance	furtherance	NOUN
taxlaw-2859	864	18	of	of	ADP
taxlaw-2859	864	19	an	an	DET
taxlaw-2859	864	20	exempt	exempt	ADJ
taxlaw-2859	864	21	purpose	purpose	NOUN
taxlaw-2859	864	22	and	and	CCONJ
taxlaw-2859	864	23	not	not	PART
taxlaw-2859	864	24	subject	subject	ADJ
taxlaw-2859	864	25	to	to	ADP
taxlaw-2859	864	26	ubit	ubit	NOUN
taxlaw-2859	864	27	)	)	PUNCT
taxlaw-2859	864	28	.	.	PUNCT
taxlaw-2859	865	1	2017	2017	NUM
taxlaw-2859	865	2	]	]	PUNCT
taxlaw-2859	865	3	gallery	gallery	NOUN
taxlaw-2859	865	4	-	-	PUNCT
taxlaw-2859	865	5	supported	support	VERB
taxlaw-2859	865	6	art	art	NOUN
taxlaw-2859	865	7	exhibitions	exhibition	NOUN
taxlaw-2859	865	8	103	103	NUM
taxlaw-2859	865	9	for	for	ADP
taxlaw-2859	865	10	determining	determine	VERB
taxlaw-2859	865	11	the	the	DET
taxlaw-2859	865	12	commercial	commercial	ADJ
taxlaw-2859	865	13	nature	nature	NOUN
taxlaw-2859	865	14	of	of	ADP
taxlaw-2859	865	15	an	an	DET
taxlaw-2859	865	16	activity	activity	NOUN
taxlaw-2859	865	17	has	have	AUX
taxlaw-2859	865	18	not	not	PART
taxlaw-2859	865	19	developed	develop	VERB
taxlaw-2859	865	20	under	under	ADP
taxlaw-2859	865	21	the	the	DET
taxlaw-2859	865	22	commerciality	commerciality	NOUN
taxlaw-2859	865	23	doctrine.204	doctrine.204	NOUN
taxlaw-2859	865	24	an	an	DET
taxlaw-2859	865	25	activity	activity	NOUN
taxlaw-2859	865	26	may	may	AUX
taxlaw-2859	865	27	be	be	AUX
taxlaw-2859	865	28	commercial	commercial	ADJ
taxlaw-2859	865	29	in	in	ADP
taxlaw-2859	865	30	nature	nature	NOUN
taxlaw-2859	865	31	if	if	SCONJ
taxlaw-2859	865	32	it	it	PRON
taxlaw-2859	865	33	is	be	AUX
taxlaw-2859	865	34	conducted	conduct	VERB
taxlaw-2859	865	35	in	in	ADP
taxlaw-2859	865	36	the	the	DET
taxlaw-2859	865	37	same	same	ADJ
taxlaw-2859	865	38	manner	manner	NOUN
taxlaw-2859	865	39	as	as	SCONJ
taxlaw-2859	865	40	is	be	AUX
taxlaw-2859	865	41	the	the	DET
taxlaw-2859	865	42	case	case	NOUN
taxlaw-2859	865	43	in	in	ADP
taxlaw-2859	865	44	the	the	DET
taxlaw-2859	865	45	realm	realm	NOUN
taxlaw-2859	865	46	of	of	ADP
taxlaw-2859	865	47	for	for	ADP
taxlaw-2859	865	48	-	-	PUNCT
taxlaw-2859	865	49	profit	profit	NOUN
taxlaw-2859	865	50	organizations.205	organizations.205	NOUN
taxlaw-2859	865	51	competition	competition	NOUN
taxlaw-2859	865	52	,	,	PUNCT
taxlaw-2859	865	53	profitability	profitability	NOUN
taxlaw-2859	865	54	,	,	PUNCT
taxlaw-2859	865	55	and	and	CCONJ
taxlaw-2859	865	56	an	an	DET
taxlaw-2859	865	57	otherwise	otherwise	ADV
taxlaw-2859	865	58	“	"	PUNCT
taxlaw-2859	865	59	commercial	commercial	ADJ
taxlaw-2859	865	60	hue	hue	NOUN
taxlaw-2859	865	61	”	"	PUNCT
taxlaw-2859	865	62	are	be	AUX
taxlaw-2859	865	63	all	all	PRON
taxlaw-2859	865	64	evidence	evidence	NOUN
taxlaw-2859	865	65	that	that	SCONJ
taxlaw-2859	865	66	an	an	DET
taxlaw-2859	865	67	activities	activity	NOUN
taxlaw-2859	865	68	’	'	PUNCT
taxlaw-2859	865	69	manner	manner	NOUN
taxlaw-2859	865	70	of	of	ADP
taxlaw-2859	865	71	conduct	conduct	NOUN
taxlaw-2859	865	72	are	be	AUX
taxlaw-2859	865	73	too	too	ADV
taxlaw-2859	865	74	for	for	ADP
taxlaw-2859	865	75	-	-	PUNCT
taxlaw-2859	865	76	profit	profit	NOUN
taxlaw-2859	865	77	like	like	ADP
taxlaw-2859	865	78	.	.	PUNCT
taxlaw-2859	866	1	with	with	ADP
taxlaw-2859	866	2	respect	respect	NOUN
taxlaw-2859	866	3	to	to	ADP
taxlaw-2859	866	4	profitability	profitability	NOUN
taxlaw-2859	866	5	,	,	PUNCT
taxlaw-2859	866	6	gallery	gallery	NOUN
taxlaw-2859	866	7	donations	donation	NOUN
taxlaw-2859	866	8	primarily	primarily	ADV
taxlaw-2859	866	9	cover	cover	VERB
taxlaw-2859	866	10	exhibition	exhibition	NOUN
taxlaw-2859	866	11	costs	cost	NOUN
taxlaw-2859	866	12	,	,	PUNCT
taxlaw-2859	866	13	and	and	CCONJ
taxlaw-2859	866	14	a	a	DET
taxlaw-2859	866	15	straightforward	straightforward	ADJ
taxlaw-2859	866	16	summation	summation	NOUN
taxlaw-2859	866	17	of	of	ADP
taxlaw-2859	866	18	a	a	DET
taxlaw-2859	866	19	museum	museum	NOUN
taxlaw-2859	866	20	’s	’s	PART
taxlaw-2859	866	21	ticket	ticket	NOUN
taxlaw-2859	866	22	sales	sale	NOUN
taxlaw-2859	866	23	revenue	revenue	NOUN
taxlaw-2859	866	24	from	from	ADP
taxlaw-2859	866	25	a	a	DET
taxlaw-2859	866	26	gallerysupported	gallerysupporte	VERB
taxlaw-2859	866	27	art	art	NOUN
taxlaw-2859	866	28	exhibition	exhibition	NOUN
taxlaw-2859	866	29	would	would	AUX
taxlaw-2859	866	30	likely	likely	ADV
taxlaw-2859	866	31	show	show	VERB
taxlaw-2859	866	32	minimal	minimal	ADJ
taxlaw-2859	866	33	net	net	ADJ
taxlaw-2859	866	34	earned	earn	VERB
taxlaw-2859	866	35	income	income	NOUN
taxlaw-2859	866	36	,	,	PUNCT
taxlaw-2859	866	37	if	if	SCONJ
taxlaw-2859	866	38	any	any	PRON
taxlaw-2859	866	39	.	.	PUNCT
taxlaw-2859	866	40	206	206	NUM
taxlaw-2859	866	41	however	however	ADV
taxlaw-2859	866	42	,	,	PUNCT
taxlaw-2859	866	43	considering	consider	VERB
taxlaw-2859	866	44	the	the	DET
taxlaw-2859	866	45	gain	gain	NOUN
taxlaw-2859	866	46	that	that	PRON
taxlaw-2859	866	47	galleries	gallery	NOUN
taxlaw-2859	866	48	expect	expect	VERB
taxlaw-2859	866	49	to	to	PART
taxlaw-2859	866	50	obtain	obtain	VERB
taxlaw-2859	866	51	for	for	ADP
taxlaw-2859	866	52	their	their	PRON
taxlaw-2859	866	53	artists	artist	NOUN
taxlaw-2859	866	54	in	in	ADP
taxlaw-2859	866	55	exchange	exchange	NOUN
taxlaw-2859	866	56	for	for	ADP
taxlaw-2859	866	57	their	their	PRON
taxlaw-2859	866	58	donations	donation	NOUN
taxlaw-2859	866	59	,	,	PUNCT
taxlaw-2859	866	60	it	it	PRON
taxlaw-2859	866	61	seems	seem	VERB
taxlaw-2859	866	62	that	that	SCONJ
taxlaw-2859	866	63	gallery	gallery	NOUN
taxlaw-2859	866	64	donations	donation	NOUN
taxlaw-2859	866	65	are	be	AUX
taxlaw-2859	866	66	payment	payment	NOUN
taxlaw-2859	866	67	for	for	ADP
taxlaw-2859	866	68	a	a	DET
taxlaw-2859	866	69	services	service	NOUN
taxlaw-2859	866	70	and	and	CCONJ
taxlaw-2859	866	71	therefore	therefore	ADV
taxlaw-2859	866	72	would	would	AUX
taxlaw-2859	866	73	be	be	AUX
taxlaw-2859	866	74	most	most	ADV
taxlaw-2859	866	75	appropriately	appropriately	ADV
taxlaw-2859	866	76	categorized	categorize	VERB
taxlaw-2859	866	77	as	as	ADP
taxlaw-2859	866	78	earned	earn	VERB
taxlaw-2859	866	79	income	income	NOUN
taxlaw-2859	866	80	,	,	PUNCT
taxlaw-2859	866	81	like	like	ADP
taxlaw-2859	866	82	ticket	ticket	NOUN
taxlaw-2859	866	83	sales	sale	NOUN
taxlaw-2859	866	84	.	.	PUNCT
taxlaw-2859	867	1	this	this	DET
taxlaw-2859	867	2	classification	classification	NOUN
taxlaw-2859	867	3	of	of	ADP
taxlaw-2859	867	4	gallery	gallery	NOUN
taxlaw-2859	867	5	contributions	contribution	NOUN
taxlaw-2859	867	6	as	as	SCONJ
taxlaw-2859	867	7	profit	profit	NOUN
taxlaw-2859	867	8	seems	seem	VERB
taxlaw-2859	867	9	especially	especially	ADV
taxlaw-2859	867	10	appropriate	appropriate	ADJ
taxlaw-2859	867	11	when	when	SCONJ
taxlaw-2859	867	12	an	an	DET
taxlaw-2859	867	13	art	art	NOUN
taxlaw-2859	867	14	organization	organization	NOUN
taxlaw-2859	867	15	professes	profess	VERB
taxlaw-2859	867	16	that	that	SCONJ
taxlaw-2859	867	17	it	it	PRON
taxlaw-2859	867	18	would	would	AUX
taxlaw-2859	867	19	still	still	ADV
taxlaw-2859	867	20	be	be	AUX
taxlaw-2859	867	21	conducting	conduct	VERB
taxlaw-2859	867	22	the	the	DET
taxlaw-2859	867	23	same	same	ADJ
taxlaw-2859	867	24	exhibition	exhibition	NOUN
taxlaw-2859	867	25	in	in	ADP
taxlaw-2859	867	26	the	the	DET
taxlaw-2859	867	27	absence	absence	NOUN
taxlaw-2859	867	28	of	of	ADP
taxlaw-2859	867	29	gallery	gallery	NOUN
taxlaw-2859	867	30	donations	donation	NOUN
taxlaw-2859	867	31	;	;	PUNCT
taxlaw-2859	867	32	if	if	SCONJ
taxlaw-2859	867	33	the	the	DET
taxlaw-2859	867	34	organization	organization	NOUN
taxlaw-2859	867	35	conducts	conduct	VERB
taxlaw-2859	867	36	the	the	DET
taxlaw-2859	867	37	same	same	ADJ
taxlaw-2859	867	38	activities	activity	NOUN
taxlaw-2859	867	39	and	and	CCONJ
taxlaw-2859	867	40	brings	bring	VERB
taxlaw-2859	867	41	in	in	ADP
taxlaw-2859	867	42	the	the	DET
taxlaw-2859	867	43	same	same	ADJ
taxlaw-2859	867	44	revenue	revenue	NOUN
taxlaw-2859	867	45	only	only	ADV
taxlaw-2859	867	46	at	at	ADP
taxlaw-2859	867	47	a	a	DET
taxlaw-2859	867	48	lower	low	ADJ
taxlaw-2859	867	49	cost	cost	NOUN
taxlaw-2859	867	50	due	due	ADP
taxlaw-2859	867	51	to	to	ADP
taxlaw-2859	867	52	galleries	gallery	NOUN
taxlaw-2859	867	53	’	'	PUNCT
taxlaw-2859	867	54	donations	donation	NOUN
taxlaw-2859	867	55	,	,	PUNCT
taxlaw-2859	867	56	the	the	DET
taxlaw-2859	867	57	difference	difference	NOUN
taxlaw-2859	867	58	results	result	VERB
taxlaw-2859	867	59	in	in	ADP
taxlaw-2859	867	60	a	a	DET
taxlaw-2859	867	61	greater	great	ADJ
taxlaw-2859	867	62	profit	profit	NOUN
taxlaw-2859	867	63	.	.	PUNCT
taxlaw-2859	868	1	207	207	NUM
taxlaw-2859	868	2	this	this	DET
taxlaw-2859	868	3	fact	fact	NOUN
taxlaw-2859	868	4	significantly	significantly	ADV
taxlaw-2859	868	5	distinguishes	distinguish	VERB
taxlaw-2859	868	6	gallery	gallery	NOUN
taxlaw-2859	868	7	-	-	PUNCT
taxlaw-2859	868	8	supported	support	VERB
taxlaw-2859	868	9	art	art	NOUN
taxlaw-2859	868	10	exhibitions	exhibition	NOUN
taxlaw-2859	868	11	from	from	ADP
taxlaw-2859	868	12	other	other	ADJ
taxlaw-2859	868	13	exhibitions	exhibition	NOUN
taxlaw-2859	868	14	at	at	ADP
taxlaw-2859	868	15	nonprofit	nonprofit	ADJ
taxlaw-2859	868	16	art	art	NOUN
taxlaw-2859	868	17	organizations	organization	NOUN
taxlaw-2859	868	18	,	,	PUNCT
taxlaw-2859	868	19	such	such	ADJ
taxlaw-2859	868	20	that	that	SCONJ
taxlaw-2859	868	21	the	the	DET
taxlaw-2859	868	22	former	former	ADJ
taxlaw-2859	868	23	results	result	NOUN
taxlaw-2859	868	24	in	in	ADP
taxlaw-2859	868	25	greater	great	ADJ
taxlaw-2859	868	26	profitability	profitability	NOUN
taxlaw-2859	868	27	than	than	ADP
taxlaw-2859	868	28	the	the	DET
taxlaw-2859	868	29	latter	latter	ADJ
taxlaw-2859	868	30	.	.	PUNCT
taxlaw-2859	869	1	commercial	commercial	ADJ
taxlaw-2859	869	2	hue	hue	NOUN
taxlaw-2859	869	3	is	be	AUX
taxlaw-2859	869	4	the	the	DET
taxlaw-2859	869	5	extent	extent	NOUN
taxlaw-2859	869	6	to	to	PART
taxlaw-2859	869	7	which	which	PRON
taxlaw-2859	869	8	a	a	DET
taxlaw-2859	869	9	nonprofit	nonprofit	ADJ
taxlaw-2859	869	10	organization	organization	NOUN
taxlaw-2859	869	11	’s	’s	PART
taxlaw-2859	869	12	activities	activity	NOUN
taxlaw-2859	869	13	are	be	AUX
taxlaw-2859	869	14	largely	largely	ADV
taxlaw-2859	869	15	animated	animate	VERB
taxlaw-2859	869	16	by	by	ADP
taxlaw-2859	869	17	a	a	DET
taxlaw-2859	869	18	commercial	commercial	ADJ
taxlaw-2859	869	19	purpose	purpose	NOUN
taxlaw-2859	869	20	and	and	CCONJ
taxlaw-2859	869	21	directed	direct	VERB
taxlaw-2859	869	22	fundamentally	fundamentally	ADV
taxlaw-2859	869	23	to	to	PART
taxlaw-2859	869	24	ends	end	VERB
taxlaw-2859	869	25	other	other	ADJ
taxlaw-2859	869	26	than	than	ADP
taxlaw-2859	869	27	exempt	exempt	ADJ
taxlaw-2859	869	28	purposes.208	purposes.208	ADP
taxlaw-2859	869	29	a	a	DET
taxlaw-2859	869	30	definite	definite	ADJ
taxlaw-2859	869	31	meaning	meaning	NOUN
taxlaw-2859	869	32	of	of	ADP
taxlaw-2859	869	33	commercial	commercial	ADJ
taxlaw-2859	869	34	hue	hue	NOUN
taxlaw-2859	869	35	is	be	AUX
taxlaw-2859	869	36	missing	miss	VERB
taxlaw-2859	869	37	from	from	ADP
taxlaw-2859	869	38	the	the	DET
taxlaw-2859	869	39	tax	tax	NOUN
taxlaw-2859	869	40	framework	framework	NOUN
taxlaw-2859	869	41	,	,	PUNCT
taxlaw-2859	869	42	inviting	invite	VERB
taxlaw-2859	869	43	subjective	subjective	ADJ
taxlaw-2859	869	44	assessment	assessment	NOUN
taxlaw-2859	869	45	of	of	ADP
taxlaw-2859	869	46	art	art	NOUN
taxlaw-2859	869	47	exhibitions	exhibition	NOUN
taxlaw-2859	869	48	and	and	CCONJ
taxlaw-2859	869	49	whether	whether	SCONJ
taxlaw-2859	869	50	their	their	PRON
taxlaw-2859	869	51	quality	quality	NOUN
taxlaw-2859	869	52	renders	render	VERB
taxlaw-2859	869	53	them	they	PRON
taxlaw-2859	869	54	commercial.209	commercial.209	VERB
taxlaw-2859	869	55	in	in	ADP
taxlaw-2859	869	56	addition	addition	NOUN
taxlaw-2859	869	57	,	,	PUNCT
taxlaw-2859	869	58	application	application	NOUN
taxlaw-2859	869	59	of	of	ADP
taxlaw-2859	869	60	the	the	DET
taxlaw-2859	869	61	commercial	commercial	ADJ
taxlaw-2859	869	62	hue	hue	NOUN
taxlaw-2859	869	63	factor	factor	NOUN
taxlaw-2859	869	64	to	to	ADP
taxlaw-2859	869	65	art	art	NOUN
taxlaw-2859	869	66	is	be	AUX
taxlaw-2859	869	67	further	far	ADV
taxlaw-2859	869	68	complicated	complicate	VERB
taxlaw-2859	869	69	by	by	ADP
taxlaw-2859	869	70	the	the	DET
taxlaw-2859	869	71	dual	dual	ADJ
taxlaw-2859	869	72	nature	nature	NOUN
taxlaw-2859	869	73	of	of	ADP
taxlaw-2859	869	74	art	art	NOUN
taxlaw-2859	869	75	as	as	ADP
taxlaw-2859	869	76	both	both	CCONJ
taxlaw-2859	869	77	a	a	DET
taxlaw-2859	869	78	commodity	commodity	NOUN
taxlaw-2859	869	79	and	and	CCONJ
taxlaw-2859	869	80	something	something	PRON
taxlaw-2859	869	81	more	more	ADJ
taxlaw-2859	869	82	than	than	ADP
taxlaw-2859	869	83	a	a	DET
taxlaw-2859	869	84	market	market	NOUN
taxlaw-2859	869	85	good	good	ADJ
taxlaw-2859	869	86	,	,	PUNCT
taxlaw-2859	869	87	such	such	ADJ
taxlaw-2859	869	88	that	that	SCONJ
taxlaw-2859	869	89	art	art	NOUN
taxlaw-2859	869	90	is	be	AUX
taxlaw-2859	869	91	simultaneously	simultaneously	ADV
taxlaw-2859	869	92	both	both	CCONJ
taxlaw-2859	869	93	commercial	commercial	ADJ
taxlaw-2859	869	94	and	and	CCONJ
taxlaw-2859	869	95	anti	anti	ADJ
taxlaw-2859	869	96	-	-	ADJ
taxlaw-2859	869	97	commercial	commercial	ADJ
taxlaw-2859	869	98	in	in	ADP
taxlaw-2859	869	99	character.210	character.210	NOUN
taxlaw-2859	869	100	while	while	SCONJ
taxlaw-2859	869	101	these	these	DET
taxlaw-2859	869	102	conceptual	conceptual	ADJ
taxlaw-2859	869	103	challenges	challenge	NOUN
taxlaw-2859	869	104	are	be	AUX
taxlaw-2859	869	105	valid	valid	ADJ
taxlaw-2859	869	106	in	in	ADP
taxlaw-2859	869	107	broad	broad	ADJ
taxlaw-2859	869	108	strokes	stroke	NOUN
taxlaw-2859	869	109	,	,	PUNCT
taxlaw-2859	869	110	it	it	PRON
taxlaw-2859	869	111	may	may	AUX
taxlaw-2859	869	112	nonetheless	nonetheless	ADV
taxlaw-2859	869	113	be	be	AUX
taxlaw-2859	869	114	possible	possible	ADJ
taxlaw-2859	869	115	to	to	PART
taxlaw-2859	869	116	discern	discern	VERB
taxlaw-2859	869	117	meaningful	meaningful	ADJ
taxlaw-2859	869	118	marginal	marginal	ADJ
taxlaw-2859	869	119	variation	variation	NOUN
taxlaw-2859	869	120	in	in	ADP
taxlaw-2859	869	121	the	the	DET
taxlaw-2859	869	122	commercial	commercial	ADJ
taxlaw-2859	869	123	hue	hue	NOUN
taxlaw-2859	869	124	of	of	ADP
taxlaw-2859	869	125	gallery	gallery	NOUN
taxlaw-2859	869	126	-	-	PUNCT
taxlaw-2859	869	127	supported	support	VERB
taxlaw-2859	869	128	art	art	NOUN
taxlaw-2859	869	129	exhibitions	exhibition	NOUN
taxlaw-2859	869	130	when	when	SCONJ
taxlaw-2859	869	131	compared	compare	VERB
taxlaw-2859	869	132	against	against	ADP
taxlaw-2859	869	133	non	non	ADJ
taxlaw-2859	869	134	-	-	ADJ
taxlaw-2859	869	135	gallery	gallery	NOUN
taxlaw-2859	869	136	-	-	PUNCT
taxlaw-2859	869	137	supported	support	VERB
taxlaw-2859	869	138	art	art	NOUN
taxlaw-2859	869	139	204	204	NUM
taxlaw-2859	869	140	indeed	indeed	ADV
taxlaw-2859	869	141	,	,	PUNCT
taxlaw-2859	869	142	the	the	DET
taxlaw-2859	869	143	commerciality	commerciality	NOUN
taxlaw-2859	869	144	doctrine	doctrine	NOUN
taxlaw-2859	869	145	suffers	suffer	VERB
taxlaw-2859	869	146	same	same	ADJ
taxlaw-2859	869	147	definitional	definitional	ADJ
taxlaw-2859	869	148	problems	problem	NOUN
taxlaw-2859	869	149	as	as	ADP
taxlaw-2859	869	150	private	private	ADJ
taxlaw-2859	869	151	benefit	benefit	NOUN
taxlaw-2859	869	152	,	,	PUNCT
taxlaw-2859	869	153	and	and	CCONJ
taxlaw-2859	869	154	has	have	VERB
taxlaw-2859	869	155	a	a	DET
taxlaw-2859	869	156	potentially	potentially	ADV
taxlaw-2859	869	157	limitless	limitless	ADJ
taxlaw-2859	869	158	application	application	NOUN
taxlaw-2859	869	159	as	as	ADP
taxlaw-2859	869	160	the	the	DET
taxlaw-2859	869	161	bounds	bound	NOUN
taxlaw-2859	869	162	of	of	ADP
taxlaw-2859	869	163	what	what	PRON
taxlaw-2859	869	164	is	be	AUX
taxlaw-2859	869	165	commercial	commercial	ADJ
taxlaw-2859	869	166	and	and	CCONJ
taxlaw-2859	869	167	noncommercial	noncommercial	ADJ
taxlaw-2859	869	168	blur	blur	NOUN
taxlaw-2859	869	169	in	in	ADP
taxlaw-2859	869	170	today	today	NOUN
taxlaw-2859	869	171	’s	’s	PART
taxlaw-2859	869	172	economy	economy	NOUN
taxlaw-2859	869	173	of	of	ADP
taxlaw-2859	869	174	social	social	ADJ
taxlaw-2859	869	175	enterprise	enterprise	NOUN
taxlaw-2859	869	176	,	,	PUNCT
taxlaw-2859	869	177	triple	triple	ADJ
taxlaw-2859	869	178	bottom	bottom	ADJ
taxlaw-2859	869	179	lines	line	NOUN
taxlaw-2859	869	180	,	,	PUNCT
taxlaw-2859	869	181	and	and	CCONJ
taxlaw-2859	869	182	the	the	DET
taxlaw-2859	869	183	creative	creative	ADJ
taxlaw-2859	869	184	industry	industry	NOUN
taxlaw-2859	869	185	.	.	PUNCT
taxlaw-2859	870	1	205	205	NUM
taxlaw-2859	870	2	living	living	NOUN
taxlaw-2859	870	3	faith	faith	NOUN
taxlaw-2859	870	4	,	,	PUNCT
taxlaw-2859	870	5	inc	inc	PROPN
taxlaw-2859	870	6	.	.	PROPN
taxlaw-2859	871	1	v.	v.	ADP
taxlaw-2859	871	2	comm’r	comm’r	NOUN
taxlaw-2859	871	3	,	,	PUNCT
taxlaw-2859	872	1	950	950	NUM
taxlaw-2859	872	2	f.2d	f.2d	PUNCT
taxlaw-2859	872	3	371	371	NUM
taxlaw-2859	872	4	(	(	PUNCT
taxlaw-2859	872	5	1991	1991	NUM
taxlaw-2859	872	6	)	)	PUNCT
taxlaw-2859	873	1	(	(	PUNCT
taxlaw-2859	873	2	finding	find	VERB
taxlaw-2859	873	3	that	that	DET
taxlaw-2859	873	4	competition	competition	NOUN
taxlaw-2859	873	5	with	with	ADP
taxlaw-2859	873	6	commercial	commercial	ADJ
taxlaw-2859	873	7	firms	firm	NOUN
taxlaw-2859	873	8	is	be	AUX
taxlaw-2859	873	9	a	a	DET
taxlaw-2859	873	10	strong	strong	ADJ
taxlaw-2859	873	11	suggestion	suggestion	NOUN
taxlaw-2859	873	12	that	that	SCONJ
taxlaw-2859	873	13	a	a	DET
taxlaw-2859	873	14	substantial	substantial	ADJ
taxlaw-2859	873	15	nonexempt	nonexempt	NOUN
taxlaw-2859	873	16	purpose	purpose	NOUN
taxlaw-2859	873	17	exists	exist	VERB
taxlaw-2859	873	18	;	;	PUNCT
taxlaw-2859	873	19	evidence	evidence	NOUN
taxlaw-2859	873	20	of	of	ADP
taxlaw-2859	873	21	such	such	ADJ
taxlaw-2859	873	22	competition	competition	NOUN
taxlaw-2859	873	23	may	may	AUX
taxlaw-2859	873	24	include	include	VERB
taxlaw-2859	873	25	setting	set	VERB
taxlaw-2859	873	26	market	market	NOUN
taxlaw-2859	873	27	(	(	PUNCT
taxlaw-2859	873	28	rather	rather	ADV
taxlaw-2859	873	29	than	than	ADP
taxlaw-2859	873	30	below	below	ADP
taxlaw-2859	873	31	-	-	PUNCT
taxlaw-2859	873	32	cost	cost	NOUN
taxlaw-2859	873	33	)	)	PUNCT
taxlaw-2859	873	34	prices	price	NOUN
taxlaw-2859	873	35	,	,	PUNCT
taxlaw-2859	873	36	locating	locate	VERB
taxlaw-2859	873	37	near	near	ADP
taxlaw-2859	873	38	similar	similar	ADJ
taxlaw-2859	873	39	for	for	ADP
taxlaw-2859	873	40	-	-	PUNCT
taxlaw-2859	873	41	profit	profit	NOUN
taxlaw-2859	873	42	enterprises	enterprise	NOUN
taxlaw-2859	873	43	,	,	PUNCT
taxlaw-2859	873	44	investing	invest	VERB
taxlaw-2859	873	45	in	in	ADP
taxlaw-2859	873	46	promotional	promotional	ADJ
taxlaw-2859	873	47	advertising	advertising	NOUN
taxlaw-2859	873	48	,	,	PUNCT
taxlaw-2859	873	49	and	and	CCONJ
taxlaw-2859	873	50	reaping	reap	VERB
taxlaw-2859	873	51	profits	profit	NOUN
taxlaw-2859	873	52	)	)	PUNCT
taxlaw-2859	873	53	.	.	PUNCT
taxlaw-2859	874	1	206	206	NUM
taxlaw-2859	874	2	mike	mike	PROPN
taxlaw-2859	874	3	boehm	boehm	PROPN
taxlaw-2859	874	4	,	,	PUNCT
taxlaw-2859	874	5	report	report	NOUN
taxlaw-2859	874	6	shows	show	VERB
taxlaw-2859	874	7	art	art	NOUN
taxlaw-2859	874	8	museums	museum	NOUN
taxlaw-2859	874	9	rely	rely	VERB
taxlaw-2859	874	10	mainly	mainly	ADV
taxlaw-2859	874	11	on	on	ADP
taxlaw-2859	874	12	kindness	kindness	NOUN
taxlaw-2859	874	13	,	,	PUNCT
taxlaw-2859	874	14	not	not	PART
taxlaw-2859	874	15	commerce	commerce	PROPN
taxlaw-2859	874	16	,	,	PUNCT
taxlaw-2859	874	17	l.a	l.a	PROPN
taxlaw-2859	874	18	.	.	PROPN
taxlaw-2859	874	19	times	times	PROPN
taxlaw-2859	874	20	,	,	PUNCT
taxlaw-2859	874	21	jan	jan	PROPN
taxlaw-2859	874	22	.	.	PROPN
taxlaw-2859	874	23	9	9	NUM
taxlaw-2859	874	24	,	,	PUNCT
taxlaw-2859	874	25	2015	2015	NUM
taxlaw-2859	874	26	,	,	PUNCT
taxlaw-2859	874	27	http://www.latimes.com/entertainment/arts/culture/la-et-cm-art-museums-financial-surveygetty-lacma-eli-broad-hammer-aamd-20150108-story.html	http://www.latimes.com/entertainment/arts/culture/la-et-cm-art-museums-financial-surveygetty-lacma-eli-broad-hammer-aamd-20150108-story.html	PROPN
taxlaw-2859	874	28	(	(	PUNCT
taxlaw-2859	874	29	reporting	report	VERB
taxlaw-2859	874	30	that	that	SCONJ
taxlaw-2859	874	31	art	art	NOUN
taxlaw-2859	874	32	museums	museum	NOUN
taxlaw-2859	874	33	’	'	PUNCT
taxlaw-2859	874	34	earned	earn	VERB
taxlaw-2859	874	35	income	income	NOUN
taxlaw-2859	874	36	from	from	ADP
taxlaw-2859	874	37	ticket	ticket	NOUN
taxlaw-2859	874	38	sales	sale	NOUN
taxlaw-2859	874	39	and	and	CCONJ
taxlaw-2859	874	40	concessions	concession	NOUN
taxlaw-2859	874	41	cover	cover	VERB
taxlaw-2859	874	42	only	only	ADV
taxlaw-2859	874	43	15	15	NUM
taxlaw-2859	874	44	%	%	NOUN
taxlaw-2859	874	45	of	of	ADP
taxlaw-2859	874	46	average	average	ADJ
taxlaw-2859	874	47	art	art	NOUN
taxlaw-2859	874	48	museum	museum	NOUN
taxlaw-2859	874	49	expenses	expense	NOUN
taxlaw-2859	874	50	)	)	PUNCT
taxlaw-2859	875	1	[	[	X
taxlaw-2859	875	2	perma.cc/vw66-at7	perma.cc/vw66-at7	PROPN
taxlaw-2859	875	3	m	m	NOUN
taxlaw-2859	875	4	]	]	X
taxlaw-2859	875	5	.	.	PUNCT
taxlaw-2859	876	1	207	207	NUM
taxlaw-2859	876	2	john	john	PROPN
taxlaw-2859	876	3	d.	d.	PROPN
taxlaw-2859	876	4	colombo	colombo	PROPN
taxlaw-2859	876	5	,	,	PUNCT
taxlaw-2859	876	6	in	in	ADP
taxlaw-2859	876	7	search	search	NOUN
taxlaw-2859	876	8	of	of	ADP
taxlaw-2859	876	9	private	private	ADJ
taxlaw-2859	876	10	benefit	benefit	NOUN
taxlaw-2859	876	11	,	,	PUNCT
taxlaw-2859	876	12	58	58	NUM
taxlaw-2859	876	13	fla	fla	NOUN
taxlaw-2859	876	14	.	.	PUNCT
taxlaw-2859	877	1	l.	l.	PROPN
taxlaw-2859	877	2	rev	rev	PROPN
taxlaw-2859	877	3	.	.	PROPN
taxlaw-2859	877	4	1063	1063	NUM
taxlaw-2859	877	5	,	,	PUNCT
taxlaw-2859	877	6	1087	1087	NUM
taxlaw-2859	877	7	(	(	PUNCT
taxlaw-2859	877	8	2006	2006	NUM
taxlaw-2859	877	9	)	)	PUNCT
taxlaw-2859	878	1	(	(	PUNCT
taxlaw-2859	878	2	arguing	argue	VERB
taxlaw-2859	878	3	that	that	SCONJ
taxlaw-2859	878	4	the	the	DET
taxlaw-2859	878	5	private	private	ADJ
taxlaw-2859	878	6	benefit	benefit	NOUN
taxlaw-2859	878	7	doctrine	doctrine	NOUN
taxlaw-2859	878	8	does	do	AUX
taxlaw-2859	878	9	not	not	PART
taxlaw-2859	878	10	apply	apply	VERB
taxlaw-2859	878	11	to	to	ADP
taxlaw-2859	878	12	a	a	DET
taxlaw-2859	878	13	tax	tax	NOUN
taxlaw-2859	878	14	-	-	PUNCT
taxlaw-2859	878	15	exempt	exempt	ADJ
taxlaw-2859	878	16	organization	organization	NOUN
taxlaw-2859	878	17	’s	’s	PART
taxlaw-2859	878	18	day	day	NOUN
taxlaw-2859	878	19	-	-	PUNCT
taxlaw-2859	878	20	to	to	ADP
taxlaw-2859	878	21	-	-	PUNCT
taxlaw-2859	878	22	day	day	NOUN
taxlaw-2859	878	23	services	service	NOUN
taxlaw-2859	878	24	but	but	CCONJ
taxlaw-2859	878	25	may	may	AUX
taxlaw-2859	878	26	apply	apply	VERB
taxlaw-2859	878	27	to	to	ADP
taxlaw-2859	878	28	its	its	PRON
taxlaw-2859	878	29	“	"	PUNCT
taxlaw-2859	878	30	core	core	NOUN
taxlaw-2859	878	31	services	service	NOUN
taxlaw-2859	878	32	”	"	PUNCT
taxlaw-2859	878	33	central	central	ADJ
taxlaw-2859	878	34	to	to	ADP
taxlaw-2859	878	35	its	its	PRON
taxlaw-2859	878	36	mission	mission	NOUN
taxlaw-2859	878	37	)	)	PUNCT
taxlaw-2859	878	38	.	.	PUNCT
taxlaw-2859	879	1	see	see	VERB
taxlaw-2859	879	2	also	also	ADV
taxlaw-2859	879	3	brian	brian	PROPN
taxlaw-2859	879	4	frye	frye	PROPN
taxlaw-2859	879	5	,	,	PUNCT
taxlaw-2859	879	6	arts	art	NOUN
taxlaw-2859	879	7	funding	funding	NOUN
taxlaw-2859	879	8	&	&	CCONJ
taxlaw-2859	879	9	“	"	PUNCT
taxlaw-2859	879	10	private	private	ADJ
taxlaw-2859	879	11	benefit	benefit	NOUN
taxlaw-2859	879	12	,	,	PUNCT
taxlaw-2859	879	13	”	"	PUNCT
taxlaw-2859	879	14	nonprofit	nonprofit	ADJ
taxlaw-2859	879	15	law	law	NOUN
taxlaw-2859	879	16	prof	prof	NOUN
taxlaw-2859	879	17	blog	blog	NOUN
taxlaw-2859	879	18	(	(	PUNCT
taxlaw-2859	879	19	2016	2016	NUM
taxlaw-2859	879	20	)	)	PUNCT
taxlaw-2859	879	21	,	,	PUNCT
taxlaw-2859	879	22	http://lawprofessors.typepad.com/nonprofit/2016/05/arts-fundingprivate-benefit.html	http://lawprofessors.typepad.com/nonprofit/2016/05/arts-fundingprivate-benefit.html	PROPN
taxlaw-2859	879	23	.	.	PUNCT
taxlaw-2859	880	1	208	208	NUM
taxlaw-2859	880	2	better	well	ADJ
taxlaw-2859	880	3	business	business	NOUN
taxlaw-2859	880	4	bureau	bureau	PROPN
taxlaw-2859	880	5	of	of	ADP
taxlaw-2859	880	6	washington	washington	PROPN
taxlaw-2859	880	7	,	,	PUNCT
taxlaw-2859	880	8	d.c	d.c	PROPN
taxlaw-2859	880	9	.	.	PROPN
taxlaw-2859	880	10	,	,	PUNCT
taxlaw-2859	880	11	inc	inc	PROPN
taxlaw-2859	880	12	.	.	PROPN
taxlaw-2859	881	1	v.	v.	PROPN
taxlaw-2859	881	2	united	united	PROPN
taxlaw-2859	881	3	states	states	PROPN
taxlaw-2859	881	4	,	,	PUNCT
taxlaw-2859	882	1	279	279	NUM
taxlaw-2859	882	2	u.s	u.s	PROPN
taxlaw-2859	882	3	.	.	PROPN
taxlaw-2859	882	4	279	279	NUM
taxlaw-2859	882	5	,	,	PUNCT
taxlaw-2859	882	6	326	326	NUM
taxlaw-2859	882	7	(	(	PUNCT
taxlaw-2859	882	8	1945	1945	NUM
taxlaw-2859	882	9	)	)	PUNCT
taxlaw-2859	882	10	.	.	PUNCT
taxlaw-2859	883	1	209	209	NUM
taxlaw-2859	883	2	jessica	jessica	PROPN
taxlaw-2859	883	3	pena	pena	PROPN
taxlaw-2859	883	4	&	&	CCONJ
taxlaw-2859	883	5	alexander	alexander	PROPN
taxlaw-2859	883	6	l.t	l.t	PROPN
taxlaw-2859	883	7	.	.	PROPN
taxlaw-2859	883	8	reid	reid	PROPN
taxlaw-2859	883	9	,	,	PUNCT
taxlaw-2859	883	10	a	a	DET
taxlaw-2859	883	11	call	call	NOUN
taxlaw-2859	883	12	for	for	ADP
taxlaw-2859	883	13	reform	reform	NOUN
taxlaw-2859	883	14	of	of	ADP
taxlaw-2859	883	15	the	the	DET
taxlaw-2859	883	16	operational	operational	ADJ
taxlaw-2859	883	17	test	test	NOUN
taxlaw-2859	883	18	for	for	ADP
taxlaw-2859	883	19	unrelated	unrelated	ADJ
taxlaw-2859	883	20	commercial	commercial	ADJ
taxlaw-2859	883	21	activity	activity	NOUN
taxlaw-2859	883	22	in	in	ADP
taxlaw-2859	883	23	charities	charity	NOUN
taxlaw-2859	883	24	,	,	PUNCT
taxlaw-2859	883	25	76	76	NUM
taxlaw-2859	883	26	n.y.u	n.y.u	NOUN
taxlaw-2859	883	27	.	.	PUNCT
taxlaw-2859	884	1	l.	l.	PROPN
taxlaw-2859	884	2	rev	rev	PROPN
taxlaw-2859	884	3	.	.	PROPN
taxlaw-2859	884	4	1855	1855	NUM
taxlaw-2859	884	5	,	,	PUNCT
taxlaw-2859	884	6	1877	1877	NUM
taxlaw-2859	884	7	(	(	PUNCT
taxlaw-2859	884	8	dec	dec	PROPN
taxlaw-2859	884	9	.	.	PROPN
taxlaw-2859	884	10	2001	2001	NUM
taxlaw-2859	884	11	)	)	PUNCT
taxlaw-2859	884	12	.	.	PUNCT
taxlaw-2859	885	1	210	210	NUM
taxlaw-2859	885	2	an	an	DET
taxlaw-2859	885	3	exception	exception	NOUN
taxlaw-2859	885	4	is	be	AUX
taxlaw-2859	885	5	nearly	nearly	ADV
taxlaw-2859	885	6	unsellable	unsellable	ADJ
taxlaw-2859	885	7	work	work	NOUN
taxlaw-2859	885	8	,	,	PUNCT
taxlaw-2859	885	9	like	like	ADP
taxlaw-2859	885	10	the	the	DET
taxlaw-2859	885	11	land	land	NOUN
taxlaw-2859	885	12	art	art	NOUN
taxlaw-2859	885	13	of	of	ADP
taxlaw-2859	885	14	christo	christo	PROPN
taxlaw-2859	885	15	and	and	CCONJ
taxlaw-2859	885	16	jeanne	jeanne	PROPN
taxlaw-2859	885	17	-	-	PUNCT
taxlaw-2859	885	18	claude	claude	PROPN
taxlaw-2859	885	19	or	or	CCONJ
taxlaw-2859	885	20	robert	robert	PROPN
taxlaw-2859	885	21	smithson	smithson	PROPN
taxlaw-2859	885	22	;	;	PUNCT
taxlaw-2859	885	23	however	however	ADV
taxlaw-2859	885	24	,	,	PUNCT
taxlaw-2859	885	25	even	even	ADV
taxlaw-2859	885	26	unsellable	unsellable	ADJ
taxlaw-2859	885	27	art	art	NOUN
taxlaw-2859	885	28	may	may	AUX
taxlaw-2859	885	29	be	be	AUX
taxlaw-2859	885	30	sold	sell	VERB
taxlaw-2859	885	31	in	in	ADP
taxlaw-2859	885	32	the	the	DET
taxlaw-2859	885	33	form	form	NOUN
taxlaw-2859	885	34	of	of	ADP
taxlaw-2859	885	35	derivative	derivative	ADJ
taxlaw-2859	885	36	works	work	NOUN
taxlaw-2859	885	37	,	,	PUNCT
taxlaw-2859	885	38	such	such	ADJ
taxlaw-2859	885	39	as	as	ADP
taxlaw-2859	885	40	the	the	DET
taxlaw-2859	885	41	artist	artist	NOUN
taxlaw-2859	885	42	’s	’s	PART
taxlaw-2859	885	43	study	study	NOUN
taxlaw-2859	885	44	sketches	sketch	NOUN
taxlaw-2859	885	45	or	or	CCONJ
taxlaw-2859	885	46	photographs	photograph	NOUN
taxlaw-2859	885	47	of	of	ADP
taxlaw-2859	885	48	the	the	DET
taxlaw-2859	885	49	work	work	NOUN
taxlaw-2859	885	50	.	.	PUNCT
taxlaw-2859	886	1	104	104	NUM
taxlaw-2859	886	2	columbia	columbia	PROPN
taxlaw-2859	886	3	journal	journal	PROPN
taxlaw-2859	886	4	of	of	ADP
taxlaw-2859	886	5	tax	tax	NOUN
taxlaw-2859	886	6	law	law	NOUN
taxlaw-2859	886	7	[	[	X
taxlaw-2859	886	8	vol.9:67	vol.9:67	PROPN
taxlaw-2859	886	9	exhibitions	exhibition	NOUN
taxlaw-2859	886	10	.	.	PUNCT
taxlaw-2859	887	1	reports	report	NOUN
taxlaw-2859	887	2	of	of	ADP
taxlaw-2859	887	3	gallery	gallery	NOUN
taxlaw-2859	887	4	-	-	PUNCT
taxlaw-2859	887	5	supported	support	VERB
taxlaw-2859	887	6	art	art	NOUN
taxlaw-2859	887	7	exhibitions	exhibition	NOUN
taxlaw-2859	887	8	locate	locate	VERB
taxlaw-2859	887	9	them	they	PRON
taxlaw-2859	887	10	at	at	ADP
taxlaw-2859	887	11	large	large	ADJ
taxlaw-2859	887	12	,	,	PUNCT
taxlaw-2859	887	13	corporatized	corporatize	VERB
taxlaw-2859	887	14	art	art	NOUN
taxlaw-2859	887	15	organizations	organization	NOUN
taxlaw-2859	887	16	.	.	PUNCT
taxlaw-2859	888	1	while	while	SCONJ
taxlaw-2859	888	2	commercial	commercial	ADJ
taxlaw-2859	888	3	hue	hue	NOUN
taxlaw-2859	888	4	does	do	AUX
taxlaw-2859	888	5	not	not	PART
taxlaw-2859	888	6	mean	mean	VERB
taxlaw-2859	888	7	that	that	SCONJ
taxlaw-2859	888	8	art	art	NOUN
taxlaw-2859	888	9	organizations	organization	NOUN
taxlaw-2859	888	10	must	must	AUX
taxlaw-2859	888	11	not	not	PART
taxlaw-2859	888	12	professionally	professionally	ADV
taxlaw-2859	888	13	operate	operate	VERB
taxlaw-2859	888	14	or	or	CCONJ
taxlaw-2859	888	15	provide	provide	VERB
taxlaw-2859	888	16	their	their	PRON
taxlaw-2859	888	17	goods	good	NOUN
taxlaw-2859	888	18	and	and	CCONJ
taxlaw-2859	888	19	services	service	NOUN
taxlaw-2859	888	20	free	free	ADJ
taxlaw-2859	888	21	of	of	ADP
taxlaw-2859	888	22	charge	charge	NOUN
taxlaw-2859	888	23	,	,	PUNCT
taxlaw-2859	888	24	211	211	NUM
taxlaw-2859	888	25	such	such	ADJ
taxlaw-2859	888	26	institutions	institution	NOUN
taxlaw-2859	888	27	are	be	AUX
taxlaw-2859	888	28	often	often	ADV
taxlaw-2859	888	29	the	the	DET
taxlaw-2859	888	30	same	same	ADJ
taxlaw-2859	888	31	institutions	institution	NOUN
taxlaw-2859	888	32	with	with	ADP
taxlaw-2859	888	33	greatest	great	ADJ
taxlaw-2859	888	34	power	power	NOUN
taxlaw-2859	888	35	to	to	PART
taxlaw-2859	888	36	legitimize	legitimize	VERB
taxlaw-2859	888	37	–	–	PUNCT
taxlaw-2859	888	38	and	and	CCONJ
taxlaw-2859	888	39	therefore	therefore	ADV
taxlaw-2859	888	40	increase	increase	VERB
taxlaw-2859	888	41	the	the	DET
taxlaw-2859	888	42	commercial	commercial	ADJ
taxlaw-2859	888	43	value	value	NOUN
taxlaw-2859	888	44	of	of	ADP
taxlaw-2859	888	45	–	–	PUNCT
taxlaw-2859	888	46	art.212	art.212	NOUN
taxlaw-2859	888	47	gallery	gallery	NOUN
taxlaw-2859	888	48	-	-	PUNCT
taxlaw-2859	888	49	supported	support	VERB
taxlaw-2859	888	50	art	art	NOUN
taxlaw-2859	888	51	exhibitions	exhibition	NOUN
taxlaw-2859	888	52	are	be	AUX
taxlaw-2859	888	53	not	not	PART
taxlaw-2859	888	54	taking	take	VERB
taxlaw-2859	888	55	place	place	NOUN
taxlaw-2859	888	56	at	at	ADP
taxlaw-2859	888	57	smaller	small	ADJ
taxlaw-2859	888	58	,	,	PUNCT
taxlaw-2859	888	59	unknown	unknown	ADJ
taxlaw-2859	888	60	nonprofit	nonprofit	ADJ
taxlaw-2859	888	61	art	art	NOUN
taxlaw-2859	888	62	organizations	organization	NOUN
taxlaw-2859	888	63	,	,	PUNCT
taxlaw-2859	888	64	even	even	ADV
taxlaw-2859	888	65	though	though	SCONJ
taxlaw-2859	888	66	these	these	DET
taxlaw-2859	888	67	institutions	institution	NOUN
taxlaw-2859	888	68	seem	seem	VERB
taxlaw-2859	888	69	as	as	SCONJ
taxlaw-2859	888	70	if	if	SCONJ
taxlaw-2859	888	71	they	they	PRON
taxlaw-2859	888	72	would	would	AUX
taxlaw-2859	888	73	be	be	AUX
taxlaw-2859	888	74	most	most	ADV
taxlaw-2859	888	75	in	in	ADP
taxlaw-2859	888	76	need	need	NOUN
taxlaw-2859	888	77	of	of	ADP
taxlaw-2859	888	78	sponsorship	sponsorship	NOUN
taxlaw-2859	888	79	in	in	ADP
taxlaw-2859	888	80	light	light	NOUN
taxlaw-2859	888	81	of	of	ADP
taxlaw-2859	888	82	their	their	PRON
taxlaw-2859	888	83	commensurately	commensurately	ADV
taxlaw-2859	888	84	smaller	small	ADJ
taxlaw-2859	888	85	budgets	budget	NOUN
taxlaw-2859	888	86	and	and	CCONJ
taxlaw-2859	888	87	collections	collection	NOUN
taxlaw-2859	888	88	.	.	PUNCT
taxlaw-2859	889	1	this	this	DET
taxlaw-2859	889	2	distribution	distribution	NOUN
taxlaw-2859	889	3	of	of	ADP
taxlaw-2859	889	4	gallerysupported	gallerysupporte	VERB
taxlaw-2859	889	5	art	art	NOUN
taxlaw-2859	889	6	exhibitions	exhibition	NOUN
taxlaw-2859	889	7	seems	seem	VERB
taxlaw-2859	889	8	indicative	indicative	ADJ
taxlaw-2859	889	9	of	of	ADP
taxlaw-2859	889	10	their	their	PRON
taxlaw-2859	889	11	commercial	commercial	ADJ
taxlaw-2859	889	12	hue	hue	NOUN
taxlaw-2859	889	13	,	,	PUNCT
taxlaw-2859	889	14	with	with	ADP
taxlaw-2859	889	15	the	the	DET
taxlaw-2859	889	16	function	function	NOUN
taxlaw-2859	889	17	of	of	ADP
taxlaw-2859	889	18	such	such	ADJ
taxlaw-2859	889	19	nonprofit	nonprofit	ADJ
taxlaw-2859	889	20	art	art	NOUN
taxlaw-2859	889	21	organizations	organization	NOUN
taxlaw-2859	889	22	and	and	CCONJ
taxlaw-2859	889	23	galleries	gallery	NOUN
taxlaw-2859	889	24	thus	thus	ADV
taxlaw-2859	889	25	converging	converge	VERB
taxlaw-2859	889	26	as	as	ADP
taxlaw-2859	889	27	commercial	commercial	ADJ
taxlaw-2859	889	28	.	.	PUNCT
taxlaw-2859	890	1	the	the	DET
taxlaw-2859	890	2	final	final	ADJ
taxlaw-2859	890	3	factor	factor	NOUN
taxlaw-2859	890	4	indicative	indicative	ADJ
taxlaw-2859	890	5	of	of	ADP
taxlaw-2859	890	6	commerciality	commerciality	NOUN
taxlaw-2859	890	7	considers	consider	VERB
taxlaw-2859	890	8	the	the	DET
taxlaw-2859	890	9	existence	existence	NOUN
taxlaw-2859	890	10	of	of	ADP
taxlaw-2859	890	11	competition	competition	NOUN
taxlaw-2859	890	12	among	among	ADP
taxlaw-2859	890	13	for	for	ADP
taxlaw-2859	890	14	-	-	PUNCT
taxlaw-2859	890	15	profit	profit	NOUN
taxlaw-2859	890	16	counterparts	counterpart	NOUN
taxlaw-2859	890	17	to	to	ADP
taxlaw-2859	890	18	the	the	DET
taxlaw-2859	890	19	exempt	exempt	ADJ
taxlaw-2859	890	20	organization	organization	NOUN
taxlaw-2859	890	21	’s	’s	PART
taxlaw-2859	890	22	activity	activity	NOUN
taxlaw-2859	890	23	.	.	PUNCT
taxlaw-2859	891	1	an	an	DET
taxlaw-2859	891	2	activity	activity	NOUN
taxlaw-2859	891	3	is	be	AUX
taxlaw-2859	891	4	commercial	commercial	ADJ
taxlaw-2859	891	5	in	in	ADP
taxlaw-2859	891	6	nature	nature	NOUN
taxlaw-2859	891	7	if	if	SCONJ
taxlaw-2859	891	8	it	it	PRON
taxlaw-2859	891	9	has	have	VERB
taxlaw-2859	891	10	a	a	DET
taxlaw-2859	891	11	direct	direct	ADJ
taxlaw-2859	891	12	counterpart	counterpart	NOUN
taxlaw-2859	891	13	in	in	ADP
taxlaw-2859	891	14	for	for	ADP
taxlaw-2859	891	15	-	-	PUNCT
taxlaw-2859	891	16	profit	profit	NOUN
taxlaw-2859	891	17	organizations	organization	NOUN
taxlaw-2859	891	18	.	.	PUNCT
taxlaw-2859	892	1	evidence	evidence	NOUN
taxlaw-2859	892	2	of	of	ADP
taxlaw-2859	892	3	competition	competition	NOUN
taxlaw-2859	892	4	with	with	ADP
taxlaw-2859	892	5	such	such	ADJ
taxlaw-2859	892	6	counterparts	counterpart	NOUN
taxlaw-2859	892	7	may	may	AUX
taxlaw-2859	892	8	include	include	VERB
taxlaw-2859	892	9	setting	set	VERB
taxlaw-2859	892	10	market	market	NOUN
taxlaw-2859	892	11	(	(	PUNCT
taxlaw-2859	892	12	rather	rather	ADV
taxlaw-2859	892	13	than	than	ADP
taxlaw-2859	892	14	below	below	ADP
taxlaw-2859	892	15	-	-	PUNCT
taxlaw-2859	892	16	cost	cost	NOUN
taxlaw-2859	892	17	)	)	PUNCT
taxlaw-2859	892	18	prices	price	NOUN
taxlaw-2859	892	19	,	,	PUNCT
taxlaw-2859	892	20	locating	locate	VERB
taxlaw-2859	892	21	near	near	ADP
taxlaw-2859	892	22	similar	similar	ADJ
taxlaw-2859	892	23	for	for	ADP
taxlaw-2859	892	24	-	-	PUNCT
taxlaw-2859	892	25	profit	profit	NOUN
taxlaw-2859	892	26	enterprises	enterprise	NOUN
taxlaw-2859	892	27	,	,	PUNCT
taxlaw-2859	892	28	investing	invest	VERB
taxlaw-2859	892	29	in	in	ADP
taxlaw-2859	892	30	promotional	promotional	ADJ
taxlaw-2859	892	31	advertising	advertising	NOUN
taxlaw-2859	892	32	,	,	PUNCT
taxlaw-2859	892	33	or	or	CCONJ
taxlaw-2859	892	34	otherwise	otherwise	ADV
taxlaw-2859	892	35	conducting	conduct	VERB
taxlaw-2859	892	36	operations	operation	NOUN
taxlaw-2859	892	37	in	in	ADP
taxlaw-2859	892	38	a	a	DET
taxlaw-2859	892	39	manner	manner	NOUN
taxlaw-2859	892	40	similar	similar	ADJ
taxlaw-2859	892	41	to	to	ADP
taxlaw-2859	892	42	that	that	PRON
taxlaw-2859	892	43	of	of	ADP
taxlaw-2859	892	44	analogous	analogous	ADJ
taxlaw-2859	892	45	commercial	commercial	ADJ
taxlaw-2859	892	46	entities	entity	NOUN
taxlaw-2859	892	47	.	.	PUNCT
taxlaw-2859	893	1	reaping	reap	VERB
taxlaw-2859	893	2	profits	profit	NOUN
taxlaw-2859	893	3	is	be	AUX
taxlaw-2859	893	4	also	also	ADV
taxlaw-2859	893	5	evidence	evidence	NOUN
taxlaw-2859	893	6	of	of	ADP
taxlaw-2859	893	7	competitive	competitive	ADJ
taxlaw-2859	893	8	commercial	commercial	ADJ
taxlaw-2859	893	9	operations.213	operations.213	PROPN
taxlaw-2859	893	10	art	art	NOUN
taxlaw-2859	893	11	exhibitions	exhibition	NOUN
taxlaw-2859	893	12	’	'	PUNCT
taxlaw-2859	893	13	below	below	ADP
taxlaw-2859	893	14	market	market	NOUN
taxlaw-2859	893	15	prices	price	NOUN
taxlaw-2859	893	16	to	to	PART
taxlaw-2859	893	17	view	view	VERB
taxlaw-2859	893	18	art	art	NOUN
taxlaw-2859	893	19	(	(	PUNCT
taxlaw-2859	893	20	for	for	ADP
taxlaw-2859	893	21	the	the	DET
taxlaw-2859	893	22	price	price	NOUN
taxlaw-2859	893	23	of	of	ADP
taxlaw-2859	893	24	only	only	ADV
taxlaw-2859	893	25	an	an	DET
taxlaw-2859	893	26	admission	admission	NOUN
taxlaw-2859	893	27	ticket	ticket	NOUN
taxlaw-2859	893	28	)	)	PUNCT
taxlaw-2859	893	29	generally	generally	ADV
taxlaw-2859	893	30	undermines	undermine	VERB
taxlaw-2859	893	31	a	a	DET
taxlaw-2859	893	32	finding	finding	NOUN
taxlaw-2859	893	33	of	of	ADP
taxlaw-2859	893	34	competitiveness	competitiveness	NOUN
taxlaw-2859	893	35	that	that	PRON
taxlaw-2859	893	36	is	be	AUX
taxlaw-2859	893	37	indicative	indicative	ADJ
taxlaw-2859	893	38	of	of	ADP
taxlaw-2859	893	39	commerciality	commerciality	NOUN
taxlaw-2859	893	40	.	.	PUNCT
taxlaw-2859	894	1	whether	whether	SCONJ
taxlaw-2859	894	2	they	they	PRON
taxlaw-2859	894	3	are	be	AUX
taxlaw-2859	894	4	collecting	collect	VERB
taxlaw-2859	894	5	or	or	CCONJ
taxlaw-2859	894	6	non	non	ADJ
taxlaw-2859	894	7	-	-	ADJ
taxlaw-2859	894	8	collecting	collecting	ADJ
taxlaw-2859	894	9	institutions	institution	NOUN
taxlaw-2859	894	10	,	,	PUNCT
taxlaw-2859	894	11	museums	museum	NOUN
taxlaw-2859	894	12	and	and	CCONJ
taxlaw-2859	894	13	other	other	ADJ
taxlaw-2859	894	14	nonprofit	nonprofit	ADJ
taxlaw-2859	894	15	art	art	NOUN
taxlaw-2859	894	16	organizations	organization	NOUN
taxlaw-2859	894	17	are	be	AUX
taxlaw-2859	894	18	contextualizing	contextualize	VERB
taxlaw-2859	894	19	institutions	institution	NOUN
taxlaw-2859	894	20	in	in	ADP
taxlaw-2859	894	21	theory	theory	NOUN
taxlaw-2859	894	22	that	that	PRON
taxlaw-2859	894	23	are	be	AUX
taxlaw-2859	894	24	a	a	DET
taxlaw-2859	894	25	part	part	NOUN
taxlaw-2859	894	26	of	of	ADP
taxlaw-2859	894	27	the	the	DET
taxlaw-2859	894	28	discourse	discourse	NOUN
taxlaw-2859	894	29	setting	set	VERB
taxlaw-2859	894	30	infrastructure	infrastructure	NOUN
taxlaw-2859	894	31	of	of	ADP
taxlaw-2859	894	32	the	the	DET
taxlaw-2859	894	33	art	art	NOUN
taxlaw-2859	894	34	industry	industry	NOUN
taxlaw-2859	894	35	.	.	PUNCT
taxlaw-2859	895	1	the	the	DET
taxlaw-2859	895	2	value	value	NOUN
taxlaw-2859	895	3	they	they	PRON
taxlaw-2859	895	4	deliver	deliver	VERB
taxlaw-2859	895	5	to	to	ADP
taxlaw-2859	895	6	the	the	DET
taxlaw-2859	895	7	public	public	NOUN
taxlaw-2859	895	8	is	be	AUX
taxlaw-2859	895	9	the	the	DET
taxlaw-2859	895	10	opportunity	opportunity	NOUN
taxlaw-2859	895	11	to	to	PART
taxlaw-2859	895	12	see	see	VERB
taxlaw-2859	895	13	artworks	artwork	NOUN
taxlaw-2859	895	14	in	in	ADP
taxlaw-2859	895	15	context	context	NOUN
taxlaw-2859	895	16	,	,	PUNCT
taxlaw-2859	895	17	an	an	DET
taxlaw-2859	895	18	activity	activity	NOUN
taxlaw-2859	895	19	that	that	PRON
taxlaw-2859	895	20	would	would	AUX
taxlaw-2859	895	21	be	be	AUX
taxlaw-2859	895	22	prohibitively	prohibitively	ADV
taxlaw-2859	895	23	expensive	expensive	ADJ
taxlaw-2859	895	24	for	for	ADP
taxlaw-2859	895	25	most	most	ADJ
taxlaw-2859	895	26	people	people	NOUN
taxlaw-2859	895	27	if	if	SCONJ
taxlaw-2859	895	28	only	only	ADV
taxlaw-2859	895	29	for	for	ADP
taxlaw-2859	895	30	the	the	DET
taxlaw-2859	895	31	curating	curate	VERB
taxlaw-2859	895	32	and	and	CCONJ
taxlaw-2859	895	33	art	art	NOUN
taxlaw-2859	895	34	shipping	shipping	NOUN
taxlaw-2859	895	35	costs	cost	NOUN
taxlaw-2859	895	36	,	,	PUNCT
taxlaw-2859	895	37	let	let	VERB
taxlaw-2859	895	38	alone	alone	ADV
taxlaw-2859	895	39	the	the	DET
taxlaw-2859	895	40	cost	cost	NOUN
taxlaw-2859	895	41	of	of	ADP
taxlaw-2859	895	42	,	,	PUNCT
taxlaw-2859	895	43	and	and	CCONJ
taxlaw-2859	895	44	access	access	NOUN
taxlaw-2859	895	45	to	to	ADP
taxlaw-2859	895	46	,	,	PUNCT
taxlaw-2859	895	47	the	the	DET
taxlaw-2859	895	48	artworks	artwork	NOUN
taxlaw-2859	895	49	themselves	themselves	PRON
taxlaw-2859	895	50	.	.	PUNCT
taxlaw-2859	896	1	indeed	indeed	ADV
taxlaw-2859	896	2	,	,	PUNCT
taxlaw-2859	896	3	in	in	ADP
taxlaw-2859	896	4	the	the	DET
taxlaw-2859	896	5	commercial	commercial	ADJ
taxlaw-2859	896	6	market	market	NOUN
taxlaw-2859	896	7	,	,	PUNCT
taxlaw-2859	896	8	generally	generally	ADV
taxlaw-2859	896	9	there	there	PRON
taxlaw-2859	896	10	may	may	AUX
taxlaw-2859	896	11	be	be	AUX
taxlaw-2859	896	12	no	no	DET
taxlaw-2859	896	13	way	way	NOUN
taxlaw-2859	896	14	to	to	PART
taxlaw-2859	896	15	view	view	VERB
taxlaw-2859	896	16	an	an	DET
taxlaw-2859	896	17	artwork	artwork	NOUN
taxlaw-2859	896	18	after	after	SCONJ
taxlaw-2859	896	19	it	it	PRON
taxlaw-2859	896	20	is	be	AUX
taxlaw-2859	896	21	sold	sell	VERB
taxlaw-2859	896	22	into	into	ADP
taxlaw-2859	896	23	a	a	DET
taxlaw-2859	896	24	collection	collection	NOUN
taxlaw-2859	896	25	,	,	PUNCT
taxlaw-2859	896	26	in	in	ADP
taxlaw-2859	896	27	light	light	NOUN
taxlaw-2859	896	28	of	of	ADP
taxlaw-2859	896	29	the	the	DET
taxlaw-2859	896	30	strong	strong	ADJ
taxlaw-2859	896	31	norm	norm	NOUN
taxlaw-2859	896	32	disfavoring	disfavor	VERB
taxlaw-2859	896	33	resale	resale	NOUN
taxlaw-2859	896	34	and	and	CCONJ
taxlaw-2859	896	35	the	the	DET
taxlaw-2859	896	36	lack	lack	NOUN
taxlaw-2859	896	37	of	of	ADP
taxlaw-2859	896	38	public	public	ADJ
taxlaw-2859	896	39	information	information	NOUN
taxlaw-2859	896	40	about	about	ADP
taxlaw-2859	896	41	the	the	DET
taxlaw-2859	896	42	location	location	NOUN
taxlaw-2859	896	43	and	and	CCONJ
taxlaw-2859	896	44	owners	owner	NOUN
taxlaw-2859	896	45	of	of	ADP
taxlaw-2859	896	46	artworks	artwork	NOUN
taxlaw-2859	896	47	.	.	PUNCT
taxlaw-2859	897	1	in	in	ADP
taxlaw-2859	897	2	effect	effect	NOUN
taxlaw-2859	897	3	,	,	PUNCT
taxlaw-2859	897	4	but	but	CCONJ
taxlaw-2859	897	5	for	for	ADP
taxlaw-2859	897	6	nonprofit	nonprofit	ADJ
taxlaw-2859	897	7	art	art	NOUN
taxlaw-2859	897	8	organizations	organization	NOUN
taxlaw-2859	897	9	’	'	PUNCT
taxlaw-2859	897	10	efforts	effort	NOUN
taxlaw-2859	897	11	in	in	ADP
taxlaw-2859	897	12	curating	curate	VERB
taxlaw-2859	897	13	and	and	CCONJ
taxlaw-2859	897	14	coordinating	coordinate	VERB
taxlaw-2859	897	15	exhibitions	exhibition	NOUN
taxlaw-2859	897	16	,	,	PUNCT
taxlaw-2859	897	17	art	art	NOUN
taxlaw-2859	897	18	would	would	AUX
taxlaw-2859	897	19	be	be	AUX
taxlaw-2859	897	20	largely	largely	ADV
taxlaw-2859	897	21	inaccessible	inaccessible	ADJ
taxlaw-2859	897	22	and	and	CCONJ
taxlaw-2859	897	23	unaffordable	unaffordable	ADJ
taxlaw-2859	897	24	to	to	ADP
taxlaw-2859	897	25	the	the	DET
taxlaw-2859	897	26	public	public	NOUN
taxlaw-2859	897	27	.	.	PUNCT
taxlaw-2859	898	1	a	a	DET
taxlaw-2859	898	2	museum	museum	NOUN
taxlaw-2859	898	3	admission	admission	NOUN
taxlaw-2859	898	4	ticket	ticket	NOUN
taxlaw-2859	898	5	enables	enable	VERB
taxlaw-2859	898	6	viewing	view	VERB
taxlaw-2859	898	7	of	of	ADP
taxlaw-2859	898	8	many	many	ADJ
taxlaw-2859	898	9	artworks	artwork	NOUN
taxlaw-2859	898	10	for	for	ADP
taxlaw-2859	898	11	a	a	DET
taxlaw-2859	898	12	fraction	fraction	NOUN
taxlaw-2859	898	13	of	of	ADP
taxlaw-2859	898	14	what	what	PRON
taxlaw-2859	898	15	it	it	PRON
taxlaw-2859	898	16	would	would	AUX
taxlaw-2859	898	17	cost	cost	VERB
taxlaw-2859	898	18	to	to	PART
taxlaw-2859	898	19	own	own	ADJ
taxlaw-2859	898	20	artworks	artwork	NOUN
taxlaw-2859	898	21	as	as	ADP
taxlaw-2859	898	22	a	a	DET
taxlaw-2859	898	23	private	private	ADJ
taxlaw-2859	898	24	collector	collector	NOUN
taxlaw-2859	898	25	.	.	PUNCT
taxlaw-2859	899	1	the	the	DET
taxlaw-2859	899	2	for	for	ADP
taxlaw-2859	899	3	-	-	PUNCT
taxlaw-2859	899	4	profit	profit	NOUN
taxlaw-2859	899	5	private	private	ADJ
taxlaw-2859	899	6	collector	collector	NOUN
taxlaw-2859	899	7	counterpart	counterpart	NOUN
taxlaw-2859	899	8	analogy	analogy	NOUN
taxlaw-2859	899	9	breaks	break	VERB
taxlaw-2859	899	10	down	down	ADP
taxlaw-2859	899	11	,	,	PUNCT
taxlaw-2859	899	12	however	however	ADV
taxlaw-2859	899	13	,	,	PUNCT
taxlaw-2859	899	14	if	if	SCONJ
taxlaw-2859	899	15	the	the	DET
taxlaw-2859	899	16	artworks	artwork	NOUN
taxlaw-2859	899	17	are	be	AUX
taxlaw-2859	899	18	for	for	ADP
taxlaw-2859	899	19	sale.214	sale.214	NOUN
taxlaw-2859	899	20	even	even	ADV
taxlaw-2859	899	21	when	when	SCONJ
taxlaw-2859	899	22	nonprofit	nonprofit	ADJ
taxlaw-2859	899	23	art	art	NOUN
taxlaw-2859	899	24	organizations	organization	NOUN
taxlaw-2859	899	25	are	be	AUX
taxlaw-2859	899	26	not	not	PART
taxlaw-2859	899	27	directly	directly	ADV
taxlaw-2859	899	28	selling	sell	VERB
taxlaw-2859	899	29	a	a	DET
taxlaw-2859	899	30	work	work	NOUN
taxlaw-2859	899	31	,	,	PUNCT
taxlaw-2859	899	32	simply	simply	ADV
taxlaw-2859	899	33	hosting	host	VERB
taxlaw-2859	899	34	an	an	DET
taxlaw-2859	899	35	exhibition	exhibition	NOUN
taxlaw-2859	899	36	can	can	AUX
taxlaw-2859	899	37	lead	lead	VERB
taxlaw-2859	899	38	to	to	ADP
taxlaw-2859	899	39	sales	sale	NOUN
taxlaw-2859	899	40	.	.	PUNCT
taxlaw-2859	900	1	every	every	DET
taxlaw-2859	900	2	artwork	artwork	NOUN
taxlaw-2859	900	3	loan	loan	NOUN
taxlaw-2859	900	4	is	be	AUX
taxlaw-2859	900	5	potentially	potentially	ADV
taxlaw-2859	900	6	a	a	DET
taxlaw-2859	900	7	sale	sale	NOUN
taxlaw-2859	900	8	and	and	CCONJ
taxlaw-2859	900	9	can	can	AUX
taxlaw-2859	900	10	lead	lead	VERB
taxlaw-2859	900	11	to	to	ADP
taxlaw-2859	900	12	establishing	establish	VERB
taxlaw-2859	900	13	a	a	DET
taxlaw-2859	900	14	consignment	consignment	ADJ
taxlaw-2859	900	15	relationship	relationship	NOUN
taxlaw-2859	900	16	with	with	ADP
taxlaw-2859	900	17	the	the	DET
taxlaw-2859	900	18	lending	lending	NOUN
taxlaw-2859	900	19	collector	collector	NOUN
taxlaw-2859	900	20	.	.	PUNCT
taxlaw-2859	901	1	also	also	ADV
taxlaw-2859	901	2	,	,	PUNCT
taxlaw-2859	901	3	exhibitions	exhibition	NOUN
taxlaw-2859	901	4	help	help	VERB
taxlaw-2859	901	5	galleries	gallery	NOUN
taxlaw-2859	901	6	cultivate	cultivate	VERB
taxlaw-2859	901	7	relationships	relationship	NOUN
taxlaw-2859	901	8	with	with	ADP
taxlaw-2859	901	9	artists	artist	NOUN
taxlaw-2859	901	10	or	or	CCONJ
taxlaw-2859	901	11	estates	estate	NOUN
taxlaw-2859	901	12	that	that	PRON
taxlaw-2859	901	13	galleries	gallerie	VERB
taxlaw-2859	901	14	211	211	NUM
taxlaw-2859	901	15	plumstead	plumstead	NOUN
taxlaw-2859	901	16	theatre	theatre	NOUN
taxlaw-2859	901	17	soc	soc	NOUN
taxlaw-2859	901	18	.	.	PUNCT
taxlaw-2859	901	19	,	,	PUNCT
taxlaw-2859	901	20	inc	inc	PROPN
taxlaw-2859	901	21	.	.	PROPN
taxlaw-2859	902	1	v.	v.	ADP
taxlaw-2859	902	2	comm’r	comm’r	NOUN
taxlaw-2859	902	3	,	,	PUNCT
taxlaw-2859	902	4	74	74	NUM
taxlaw-2859	902	5	t.c	t.c	PROPN
taxlaw-2859	902	6	.	.	PROPN
taxlaw-2859	902	7	1324	1324	NUM
taxlaw-2859	902	8	(	(	PUNCT
taxlaw-2859	902	9	1980	1980	NUM
taxlaw-2859	902	10	)	)	PUNCT
taxlaw-2859	903	1	,	,	PUNCT
taxlaw-2859	903	2	aff'd	aff'd	VERB
taxlaw-2859	903	3	675	675	NUM
taxlaw-2859	903	4	f.2d	f.2d	NOUN
taxlaw-2859	903	5	244	244	NUM
taxlaw-2859	903	6	(	(	PUNCT
taxlaw-2859	903	7	9th	9th	ADJ
taxlaw-2859	903	8	cir	cir	NOUN
taxlaw-2859	903	9	.	.	PROPN
taxlaw-2859	903	10	1982	1982	NUM
taxlaw-2859	903	11	)	)	PUNCT
taxlaw-2859	903	12	.	.	PUNCT
taxlaw-2859	904	1	212	212	NUM
taxlaw-2859	904	2	graw	graw	NOUN
taxlaw-2859	904	3	,	,	PUNCT
taxlaw-2859	904	4	supra	supra	ADJ
taxlaw-2859	904	5	note	note	NOUN
taxlaw-2859	904	6	2	2	NUM
taxlaw-2859	904	7	,	,	PUNCT
taxlaw-2859	904	8	at	at	ADP
taxlaw-2859	904	9	92	92	NUM
taxlaw-2859	904	10	(	(	PUNCT
taxlaw-2859	904	11	stating	state	VERB
taxlaw-2859	904	12	that	that	SCONJ
taxlaw-2859	904	13	the	the	PRON
taxlaw-2859	904	14	greater	great	ADJ
taxlaw-2859	904	15	the	the	DET
taxlaw-2859	904	16	success	success	NOUN
taxlaw-2859	904	17	in	in	ADP
taxlaw-2859	904	18	“	"	PUNCT
taxlaw-2859	904	19	preserving	preserve	VERB
taxlaw-2859	904	20	art	art	NOUN
taxlaw-2859	904	21	’s	’s	PART
taxlaw-2859	904	22	reputation	reputation	NOUN
taxlaw-2859	904	23	as	as	ADP
taxlaw-2859	904	24	.	.	PUNCT
taxlaw-2859	904	25	.	.	PUNCT
taxlaw-2859	904	26	.	.	PUNCT
taxlaw-2859	905	1	more	more	ADJ
taxlaw-2859	905	2	than	than	ADP
taxlaw-2859	905	3	objects	object	NOUN
taxlaw-2859	905	4	of	of	ADP
taxlaw-2859	905	5	speculation	speculation	NOUN
taxlaw-2859	905	6	–	–	PUNCT
taxlaw-2859	905	7	which	which	PRON
taxlaw-2859	905	8	they	they	PRON
taxlaw-2859	905	9	really	really	ADV
taxlaw-2859	905	10	are	be	AUX
taxlaw-2859	905	11	—	—	PUNCT
taxlaw-2859	905	12	the	the	PRON
taxlaw-2859	905	13	greater	great	ADJ
taxlaw-2859	905	14	the	the	DET
taxlaw-2859	905	15	positive	positive	ADJ
taxlaw-2859	905	16	impact	impact	NOUN
taxlaw-2859	905	17	on	on	ADP
taxlaw-2859	905	18	[	[	X
taxlaw-2859	905	19	the	the	DET
taxlaw-2859	905	20	]	]	X
taxlaw-2859	905	21	business	business	NOUN
taxlaw-2859	905	22	”	"	PUNCT
taxlaw-2859	905	23	of	of	ADP
taxlaw-2859	905	24	selling	sell	VERB
taxlaw-2859	905	25	art	art	NOUN
taxlaw-2859	905	26	”	"	PUNCT
taxlaw-2859	905	27	)	)	PUNCT
taxlaw-2859	905	28	.	.	PUNCT
taxlaw-2859	906	1	213	213	NUM
taxlaw-2859	906	2	living	live	VERB
taxlaw-2859	906	3	faith	faith	NOUN
taxlaw-2859	906	4	,	,	PUNCT
taxlaw-2859	906	5	inc	inc	PROPN
taxlaw-2859	906	6	.	.	PROPN
taxlaw-2859	906	7	,	,	PUNCT
taxlaw-2859	906	8	950	950	NUM
taxlaw-2859	906	9	f.2d	f.2d	NOUN
taxlaw-2859	906	10	at	at	ADP
taxlaw-2859	906	11	373	373	NUM
taxlaw-2859	906	12	;	;	PUNCT
taxlaw-2859	906	13	b.s.w	b.s.w	PROPN
taxlaw-2859	906	14	.	.	PROPN
taxlaw-2859	906	15	group	group	PROPN
taxlaw-2859	906	16	,	,	PUNCT
taxlaw-2859	906	17	inc	inc	PROPN
taxlaw-2859	906	18	.	.	PROPN
taxlaw-2859	907	1	v.	v.	ADP
taxlaw-2859	907	2	comm’r	comm’r	NOUN
taxlaw-2859	907	3	,	,	PUNCT
taxlaw-2859	907	4	70	70	NUM
taxlaw-2859	907	5	t.c	t.c	PROPN
taxlaw-2859	907	6	.	.	PROPN
taxlaw-2859	907	7	352	352	NUM
taxlaw-2859	907	8	,	,	PUNCT
taxlaw-2859	907	9	359	359	NUM
taxlaw-2859	907	10	(	(	PUNCT
taxlaw-2859	907	11	1978	1978	NUM
taxlaw-2859	907	12	)	)	PUNCT
taxlaw-2859	907	13	.	.	PUNCT
taxlaw-2859	908	1	214	214	NUM
taxlaw-2859	908	2	museums	museum	NOUN
taxlaw-2859	908	3	are	be	AUX
taxlaw-2859	908	4	generally	generally	ADV
taxlaw-2859	908	5	prevented	prevent	VERB
taxlaw-2859	908	6	from	from	ADP
taxlaw-2859	908	7	selling	sell	VERB
taxlaw-2859	908	8	their	their	PRON
taxlaw-2859	908	9	collections	collection	NOUN
taxlaw-2859	908	10	on	on	ADP
taxlaw-2859	908	11	account	account	NOUN
taxlaw-2859	908	12	of	of	ADP
taxlaw-2859	908	13	strict	strict	ADJ
taxlaw-2859	908	14	deaccessioning	deaccessioning	NOUN
taxlaw-2859	908	15	policies	policy	NOUN
taxlaw-2859	908	16	and	and	CCONJ
taxlaw-2859	908	17	norms	norm	NOUN
taxlaw-2859	908	18	.	.	PUNCT
taxlaw-2859	909	1	however	however	ADV
taxlaw-2859	909	2	,	,	PUNCT
taxlaw-2859	909	3	artworks	artwork	NOUN
taxlaw-2859	909	4	that	that	PRON
taxlaw-2859	909	5	are	be	AUX
taxlaw-2859	909	6	loaned	loan	VERB
taxlaw-2859	909	7	to	to	ADP
taxlaw-2859	909	8	a	a	DET
taxlaw-2859	909	9	museum	museum	NOUN
taxlaw-2859	909	10	by	by	ADP
taxlaw-2859	909	11	a	a	DET
taxlaw-2859	909	12	gallery	gallery	NOUN
taxlaw-2859	909	13	or	or	CCONJ
taxlaw-2859	909	14	a	a	DET
taxlaw-2859	909	15	collector	collector	NOUN
taxlaw-2859	909	16	are	be	AUX
taxlaw-2859	909	17	not	not	PART
taxlaw-2859	909	18	bound	bind	VERB
taxlaw-2859	909	19	by	by	ADP
taxlaw-2859	909	20	such	such	ADJ
taxlaw-2859	909	21	museum	museum	NOUN
taxlaw-2859	909	22	policies	policy	NOUN
taxlaw-2859	909	23	.	.	PUNCT
taxlaw-2859	910	1	2017	2017	NUM
taxlaw-2859	910	2	]	]	PUNCT
taxlaw-2859	910	3	gallery	gallery	NOUN
taxlaw-2859	910	4	-	-	PUNCT
taxlaw-2859	910	5	supported	support	VERB
taxlaw-2859	910	6	art	art	NOUN
taxlaw-2859	910	7	exhibitions	exhibition	NOUN
taxlaw-2859	910	8	105	105	NUM
taxlaw-2859	910	9	hope	hope	NOUN
taxlaw-2859	910	10	to	to	PART
taxlaw-2859	910	11	ultimately	ultimately	ADV
taxlaw-2859	910	12	represent.215	represent.215	VERB
taxlaw-2859	910	13	while	while	SCONJ
taxlaw-2859	910	14	this	this	PRON
taxlaw-2859	910	15	is	be	AUX
taxlaw-2859	910	16	the	the	DET
taxlaw-2859	910	17	case	case	NOUN
taxlaw-2859	910	18	in	in	ADP
taxlaw-2859	910	19	any	any	DET
taxlaw-2859	910	20	exhibition	exhibition	NOUN
taxlaw-2859	910	21	facilitated	facilitate	VERB
taxlaw-2859	910	22	,	,	PUNCT
taxlaw-2859	910	23	even	even	ADV
taxlaw-2859	910	24	if	if	SCONJ
taxlaw-2859	910	25	not	not	PART
taxlaw-2859	910	26	financially	financially	ADV
taxlaw-2859	910	27	supported	support	VERB
taxlaw-2859	910	28	,	,	PUNCT
taxlaw-2859	910	29	by	by	ADP
taxlaw-2859	910	30	a	a	DET
taxlaw-2859	910	31	gallery	gallery	NOUN
taxlaw-2859	910	32	,	,	PUNCT
taxlaw-2859	910	33	it	it	PRON
taxlaw-2859	910	34	is	be	AUX
taxlaw-2859	910	35	even	even	ADV
taxlaw-2859	910	36	truer	truer	ADV
taxlaw-2859	910	37	when	when	SCONJ
taxlaw-2859	910	38	the	the	DET
taxlaw-2859	910	39	gallery	gallery	NOUN
taxlaw-2859	910	40	sponsoring	sponsor	VERB
taxlaw-2859	910	41	the	the	DET
taxlaw-2859	910	42	exhibition	exhibition	NOUN
taxlaw-2859	910	43	has	have	AUX
taxlaw-2859	910	44	negotiated	negotiate	VERB
taxlaw-2859	910	45	for	for	ADP
taxlaw-2859	910	46	advertising	advertising	NOUN
taxlaw-2859	910	47	credits	credit	NOUN
taxlaw-2859	910	48	and	and	CCONJ
taxlaw-2859	910	49	other	other	ADJ
taxlaw-2859	910	50	sponsorship	sponsorship	NOUN
taxlaw-2859	910	51	rights	right	NOUN
taxlaw-2859	910	52	that	that	PRON
taxlaw-2859	910	53	help	help	VERB
taxlaw-2859	910	54	them	they	PRON
taxlaw-2859	910	55	make	make	VERB
taxlaw-2859	910	56	sales	sale	NOUN
taxlaw-2859	910	57	.	.	PUNCT
taxlaw-2859	911	1	in	in	ADP
taxlaw-2859	911	2	this	this	DET
taxlaw-2859	911	3	sense	sense	NOUN
taxlaw-2859	911	4	,	,	PUNCT
taxlaw-2859	911	5	gallery	gallery	NOUN
taxlaw-2859	911	6	-	-	PUNCT
taxlaw-2859	911	7	supported	support	VERB
taxlaw-2859	911	8	art	art	NOUN
taxlaw-2859	911	9	exhibitions	exhibition	NOUN
taxlaw-2859	911	10	that	that	PRON
taxlaw-2859	911	11	take	take	VERB
taxlaw-2859	911	12	place	place	NOUN
taxlaw-2859	911	13	at	at	ADP
taxlaw-2859	911	14	art	art	NOUN
taxlaw-2859	911	15	museums	museum	NOUN
taxlaw-2859	911	16	are	be	AUX
taxlaw-2859	911	17	the	the	DET
taxlaw-2859	911	18	functional	functional	ADJ
taxlaw-2859	911	19	equivalents	equivalent	NOUN
taxlaw-2859	911	20	of	of	ADP
taxlaw-2859	911	21	temporary	temporary	ADJ
taxlaw-2859	911	22	,	,	PUNCT
taxlaw-2859	911	23	for	for	ADP
taxlaw-2859	911	24	-	-	PUNCT
taxlaw-2859	911	25	profit	profit	NOUN
taxlaw-2859	911	26	pop	pop	VERB
taxlaw-2859	911	27	-	-	PUNCT
taxlaw-2859	911	28	up	up	ADP
taxlaw-2859	911	29	galleries	gallery	NOUN
taxlaw-2859	911	30	,	,	PUNCT
taxlaw-2859	911	31	with	with	ADP
taxlaw-2859	911	32	the	the	DET
taxlaw-2859	911	33	gallery	gallery	NOUN
taxlaw-2859	911	34	’s	’s	PART
taxlaw-2859	911	35	donation	donation	NOUN
taxlaw-2859	911	36	to	to	ADP
taxlaw-2859	911	37	the	the	DET
taxlaw-2859	911	38	art	art	NOUN
taxlaw-2859	911	39	museum	museum	NOUN
taxlaw-2859	911	40	best	well	ADV
taxlaw-2859	911	41	understood	understand	VERB
taxlaw-2859	911	42	as	as	ADP
taxlaw-2859	911	43	rent	rent	NOUN
taxlaw-2859	911	44	for	for	ADP
taxlaw-2859	911	45	the	the	DET
taxlaw-2859	911	46	period	period	NOUN
taxlaw-2859	911	47	of	of	ADP
taxlaw-2859	911	48	the	the	DET
taxlaw-2859	911	49	pop	pop	NOUN
taxlaw-2859	911	50	-	-	PUNCT
taxlaw-2859	911	51	up	up	NOUN
taxlaw-2859	911	52	rather	rather	ADV
taxlaw-2859	911	53	than	than	ADP
taxlaw-2859	911	54	a	a	DET
taxlaw-2859	911	55	gratuitous	gratuitous	ADJ
taxlaw-2859	911	56	gift	gift	NOUN
taxlaw-2859	911	57	.	.	PUNCT
taxlaw-2859	912	1	in	in	ADP
taxlaw-2859	912	2	this	this	DET
taxlaw-2859	912	3	case	case	NOUN
taxlaw-2859	912	4	,	,	PUNCT
taxlaw-2859	912	5	the	the	DET
taxlaw-2859	912	6	applicable	applicable	ADJ
taxlaw-2859	912	7	counterpart	counterpart	NOUN
taxlaw-2859	912	8	to	to	ADP
taxlaw-2859	912	9	a	a	DET
taxlaw-2859	912	10	nonprofit	nonprofit	ADJ
taxlaw-2859	912	11	art	art	NOUN
taxlaw-2859	912	12	organization	organization	NOUN
taxlaw-2859	912	13	is	be	AUX
taxlaw-2859	912	14	not	not	PART
taxlaw-2859	912	15	a	a	DET
taxlaw-2859	912	16	private	private	ADJ
taxlaw-2859	912	17	collector	collector	NOUN
taxlaw-2859	912	18	but	but	CCONJ
taxlaw-2859	912	19	rather	rather	ADV
taxlaw-2859	912	20	a	a	DET
taxlaw-2859	912	21	gallery,216	gallery,216	NOUN
taxlaw-2859	912	22	which	which	PRON
taxlaw-2859	912	23	exhibits	exhibit	VERB
taxlaw-2859	912	24	works	work	NOUN
taxlaw-2859	912	25	at	at	ADP
taxlaw-2859	912	26	no	no	DET
taxlaw-2859	912	27	cost	cost	NOUN
taxlaw-2859	912	28	to	to	ADP
taxlaw-2859	912	29	the	the	DET
taxlaw-2859	912	30	viewing	view	VERB
taxlaw-2859	912	31	public	public	NOUN
taxlaw-2859	912	32	to	to	PART
taxlaw-2859	912	33	solicit	solicit	VERB
taxlaw-2859	912	34	sales	sale	NOUN
taxlaw-2859	912	35	.	.	PUNCT
taxlaw-2859	913	1	as	as	SCONJ
taxlaw-2859	913	2	an	an	DET
taxlaw-2859	913	3	increasing	increase	VERB
taxlaw-2859	913	4	number	number	NOUN
taxlaw-2859	913	5	of	of	ADP
taxlaw-2859	913	6	galleries	gallery	NOUN
taxlaw-2859	913	7	are	be	AUX
taxlaw-2859	913	8	hosting	host	VERB
taxlaw-2859	913	9	“	"	PUNCT
taxlaw-2859	913	10	museum	museum	NOUN
taxlaw-2859	913	11	quality	quality	NOUN
taxlaw-2859	913	12	gallery	gallery	PROPN
taxlaw-2859	913	13	shows	show	VERB
taxlaw-2859	913	14	,	,	PUNCT
taxlaw-2859	913	15	”	"	PUNCT
taxlaw-2859	913	16	this	this	DET
taxlaw-2859	913	17	alternative	alternative	ADJ
taxlaw-2859	913	18	analogy	analogy	NOUN
taxlaw-2859	913	19	becomes	become	VERB
taxlaw-2859	913	20	even	even	ADV
taxlaw-2859	913	21	more	more	ADV
taxlaw-2859	913	22	appropriate	appropriate	ADJ
taxlaw-2859	913	23	.	.	PUNCT
taxlaw-2859	914	1	the	the	DET
taxlaw-2859	914	2	remaining	remain	VERB
taxlaw-2859	914	3	factors	factor	NOUN
taxlaw-2859	914	4	used	use	VERB
taxlaw-2859	914	5	in	in	ADP
taxlaw-2859	914	6	evaluating	evaluate	VERB
taxlaw-2859	914	7	the	the	DET
taxlaw-2859	914	8	presence	presence	NOUN
taxlaw-2859	914	9	of	of	ADP
taxlaw-2859	914	10	competition	competition	NOUN
taxlaw-2859	914	11	,	,	PUNCT
taxlaw-2859	914	12	and	and	CCONJ
taxlaw-2859	914	13	thus	thus	ADV
taxlaw-2859	914	14	commerciality	commerciality	NOUN
taxlaw-2859	914	15	,	,	PUNCT
taxlaw-2859	914	16	weigh	weigh	VERB
taxlaw-2859	914	17	against	against	ADP
taxlaw-2859	914	18	the	the	DET
taxlaw-2859	914	19	exempt	exempt	ADJ
taxlaw-2859	914	20	status	status	NOUN
taxlaw-2859	914	21	of	of	ADP
taxlaw-2859	914	22	nonprofit	nonprofit	ADJ
taxlaw-2859	914	23	art	art	NOUN
taxlaw-2859	914	24	organizations	organization	NOUN
taxlaw-2859	914	25	.	.	PUNCT
taxlaw-2859	915	1	nonprofit	nonprofit	ADJ
taxlaw-2859	915	2	art	art	NOUN
taxlaw-2859	915	3	organizations	organization	NOUN
taxlaw-2859	915	4	undertake	undertake	VERB
taxlaw-2859	915	5	significant	significant	ADJ
taxlaw-2859	915	6	advertising	advertising	NOUN
taxlaw-2859	915	7	of	of	ADP
taxlaw-2859	915	8	gallery	gallery	NOUN
taxlaw-2859	915	9	-	-	PUNCT
taxlaw-2859	915	10	supported	support	VERB
taxlaw-2859	915	11	museum	museum	NOUN
taxlaw-2859	915	12	exhibitions	exhibition	NOUN
taxlaw-2859	915	13	–	–	PUNCT
taxlaw-2859	915	14	typically	typically	ADV
taxlaw-2859	915	15	paid	pay	VERB
taxlaw-2859	915	16	for	for	ADP
taxlaw-2859	915	17	by	by	ADP
taxlaw-2859	915	18	the	the	DET
taxlaw-2859	915	19	gallery	gallery	NOUN
taxlaw-2859	915	20	itself	itself	PRON
taxlaw-2859	915	21	as	as	ADP
taxlaw-2859	915	22	a	a	DET
taxlaw-2859	915	23	condition	condition	NOUN
taxlaw-2859	915	24	of	of	ADP
taxlaw-2859	915	25	its	its	PRON
taxlaw-2859	915	26	sponsorship	sponsorship	NOUN
taxlaw-2859	915	27	.	.	PUNCT
taxlaw-2859	916	1	many	many	ADJ
taxlaw-2859	916	2	of	of	ADP
taxlaw-2859	916	3	the	the	DET
taxlaw-2859	916	4	museums	museum	NOUN
taxlaw-2859	916	5	hosting	host	VERB
taxlaw-2859	916	6	gallery	gallery	NOUN
taxlaw-2859	916	7	-	-	PUNCT
taxlaw-2859	916	8	supported	support	VERB
taxlaw-2859	916	9	art	art	NOUN
taxlaw-2859	916	10	exhibitions	exhibition	NOUN
taxlaw-2859	916	11	are	be	AUX
taxlaw-2859	916	12	also	also	ADV
taxlaw-2859	916	13	located	locate	VERB
taxlaw-2859	916	14	near	near	ADP
taxlaw-2859	916	15	forprofit	forprofit	PROPN
taxlaw-2859	916	16	galleries	gallery	NOUN
taxlaw-2859	916	17	;	;	PUNCT
taxlaw-2859	916	18	even	even	ADV
taxlaw-2859	916	19	if	if	SCONJ
taxlaw-2859	916	20	the	the	DET
taxlaw-2859	916	21	exhibitions	exhibition	NOUN
taxlaw-2859	916	22	travel	travel	VERB
taxlaw-2859	916	23	,	,	PUNCT
taxlaw-2859	916	24	they	they	PRON
taxlaw-2859	916	25	often	often	ADV
taxlaw-2859	916	26	go	go	VERB
taxlaw-2859	916	27	to	to	ADP
taxlaw-2859	916	28	museums	museum	NOUN
taxlaw-2859	916	29	in	in	ADP
taxlaw-2859	916	30	cities	city	NOUN
taxlaw-2859	916	31	with	with	ADP
taxlaw-2859	916	32	significant	significant	ADJ
taxlaw-2859	916	33	numbers	number	NOUN
taxlaw-2859	916	34	of	of	ADP
taxlaw-2859	916	35	commercial	commercial	ADJ
taxlaw-2859	916	36	galleries	gallery	NOUN
taxlaw-2859	916	37	and	and	CCONJ
taxlaw-2859	916	38	not	not	PART
taxlaw-2859	916	39	remote	remote	ADJ
taxlaw-2859	916	40	locations	location	NOUN
taxlaw-2859	916	41	lacking	lack	VERB
taxlaw-2859	916	42	in	in	ADP
taxlaw-2859	916	43	the	the	DET
taxlaw-2859	916	44	availability	availability	NOUN
taxlaw-2859	916	45	of	of	ADP
taxlaw-2859	916	46	commercially	commercially	ADV
taxlaw-2859	916	47	or	or	CCONJ
taxlaw-2859	916	48	non	non	ADJ
taxlaw-2859	916	49	-	-	ADJ
taxlaw-2859	916	50	commercially	commercially	ADV
taxlaw-2859	916	51	exhibited	exhibit	VERB
taxlaw-2859	916	52	artwork	artwork	NOUN
taxlaw-2859	916	53	.	.	PUNCT
taxlaw-2859	917	1	for	for	ADP
taxlaw-2859	917	2	example	example	NOUN
taxlaw-2859	917	3	,	,	PUNCT
taxlaw-2859	917	4	the	the	DET
taxlaw-2859	917	5	©	©	PROPN
taxlaw-2859	917	6	murakami	murakami	NOUN
taxlaw-2859	917	7	exhibition	exhibition	NOUN
taxlaw-2859	917	8	traveled	travel	VERB
taxlaw-2859	917	9	from	from	ADP
taxlaw-2859	917	10	moca	moca	PROPN
taxlaw-2859	917	11	to	to	ADP
taxlaw-2859	917	12	the	the	DET
taxlaw-2859	917	13	brooklyn	brooklyn	PROPN
taxlaw-2859	917	14	museum	museum	PROPN
taxlaw-2859	917	15	of	of	ADP
taxlaw-2859	917	16	art	art	NOUN
taxlaw-2859	917	17	in	in	ADP
taxlaw-2859	917	18	new	new	PROPN
taxlaw-2859	917	19	york	york	PROPN
taxlaw-2859	917	20	;	;	PUNCT
taxlaw-2859	917	21	the	the	DET
taxlaw-2859	917	22	museum	museum	NOUN
taxlaw-2859	917	23	für	für	PROPN
taxlaw-2859	917	24	moderne	moderne	PROPN
taxlaw-2859	917	25	kunst	kunst	PROPN
taxlaw-2859	917	26	in	in	ADP
taxlaw-2859	917	27	frankfurt	frankfurt	PROPN
taxlaw-2859	917	28	;	;	PUNCT
taxlaw-2859	917	29	and	and	CCONJ
taxlaw-2859	917	30	lastly	lastly	ADV
taxlaw-2859	917	31	the	the	DET
taxlaw-2859	917	32	guggenheim	guggenheim	PROPN
taxlaw-2859	917	33	museum	museum	PROPN
taxlaw-2859	917	34	bilbao	bilbao	PROPN
taxlaw-2859	917	35	,	,	PUNCT
taxlaw-2859	917	36	spain	spain	PROPN
taxlaw-2859	917	37	.	.	PUNCT
taxlaw-2859	918	1	each	each	DET
taxlaw-2859	918	2	such	such	ADJ
taxlaw-2859	918	3	city	city	NOUN
taxlaw-2859	918	4	is	be	AUX
taxlaw-2859	918	5	a	a	DET
taxlaw-2859	918	6	significant	significant	ADJ
taxlaw-2859	918	7	art	art	NOUN
taxlaw-2859	918	8	center	center	NOUN
taxlaw-2859	918	9	with	with	ADP
taxlaw-2859	918	10	some	some	PRON
taxlaw-2859	918	11	of	of	ADP
taxlaw-2859	918	12	the	the	DET
taxlaw-2859	918	13	highest	high	ADJ
taxlaw-2859	918	14	concentrations	concentration	NOUN
taxlaw-2859	918	15	of	of	ADP
taxlaw-2859	918	16	galleries	gallery	NOUN
taxlaw-2859	918	17	in	in	ADP
taxlaw-2859	918	18	their	their	PRON
taxlaw-2859	918	19	respective	respective	ADJ
taxlaw-2859	918	20	markets	market	NOUN
taxlaw-2859	918	21	.	.	PUNCT
taxlaw-2859	919	1	all	all	DET
taxlaw-2859	919	2	three	three	NUM
taxlaw-2859	919	3	aspects	aspect	NOUN
taxlaw-2859	919	4	that	that	PRON
taxlaw-2859	919	5	assess	assess	VERB
taxlaw-2859	919	6	competition	competition	NOUN
taxlaw-2859	919	7	plausibly	plausibly	ADV
taxlaw-2859	919	8	support	support	VERB
taxlaw-2859	919	9	that	that	SCONJ
taxlaw-2859	919	10	nonprofit	nonprofit	ADJ
taxlaw-2859	919	11	art	art	NOUN
taxlaw-2859	919	12	organizations	organization	NOUN
taxlaw-2859	919	13	hosting	host	VERB
taxlaw-2859	919	14	gallery	gallery	NOUN
taxlaw-2859	919	15	-	-	PUNCT
taxlaw-2859	919	16	supported	support	VERB
taxlaw-2859	919	17	art	art	NOUN
taxlaw-2859	919	18	exhibitions	exhibition	NOUN
taxlaw-2859	919	19	do	do	VERB
taxlaw-2859	919	20	so	so	ADV
taxlaw-2859	919	21	in	in	ADP
taxlaw-2859	919	22	a	a	DET
taxlaw-2859	919	23	commercial	commercial	ADJ
taxlaw-2859	919	24	manner	manner	NOUN
taxlaw-2859	919	25	that	that	PRON
taxlaw-2859	919	26	competes	compete	VERB
taxlaw-2859	919	27	with	with	ADP
taxlaw-2859	919	28	other	other	ADJ
taxlaw-2859	919	29	for	for	ADP
taxlaw-2859	919	30	-	-	PUNCT
taxlaw-2859	919	31	profit	profit	NOUN
taxlaw-2859	919	32	galleries	gallery	NOUN
taxlaw-2859	919	33	–	–	PUNCT
taxlaw-2859	919	34	specifically	specifically	ADV
taxlaw-2859	919	35	,	,	PUNCT
taxlaw-2859	919	36	other	other	ADJ
taxlaw-2859	919	37	for	for	ADP
taxlaw-2859	919	38	-	-	PUNCT
taxlaw-2859	919	39	profit	profit	NOUN
taxlaw-2859	919	40	galleries	gallery	NOUN
taxlaw-2859	919	41	that	that	PRON
taxlaw-2859	919	42	do	do	AUX
taxlaw-2859	919	43	not	not	PART
taxlaw-2859	919	44	have	have	VERB
taxlaw-2859	919	45	the	the	DET
taxlaw-2859	919	46	benefit	benefit	NOUN
taxlaw-2859	919	47	of	of	ADP
taxlaw-2859	919	48	the	the	DET
taxlaw-2859	919	49	hosting	host	VERB
taxlaw-2859	919	50	tax	tax	NOUN
taxlaw-2859	919	51	-	-	PUNCT
taxlaw-2859	919	52	exempt	exempt	ADJ
taxlaw-2859	919	53	exhibitions	exhibition	NOUN
taxlaw-2859	919	54	.	.	PUNCT
taxlaw-2859	920	1	in	in	ADP
taxlaw-2859	920	2	addition	addition	NOUN
taxlaw-2859	920	3	,	,	PUNCT
taxlaw-2859	920	4	the	the	DET
taxlaw-2859	920	5	factors	factor	NOUN
taxlaw-2859	920	6	evaluating	evaluate	VERB
taxlaw-2859	920	7	a	a	DET
taxlaw-2859	920	8	gallery	gallery	NOUN
taxlaw-2859	920	9	-	-	PUNCT
taxlaw-2859	920	10	supported	support	VERB
taxlaw-2859	920	11	art	art	NOUN
taxlaw-2859	920	12	exhibition	exhibition	NOUN
taxlaw-2859	920	13	’s	’s	PART
taxlaw-2859	920	14	profitability	profitability	NOUN
taxlaw-2859	920	15	and	and	CCONJ
taxlaw-2859	920	16	commercial	commercial	ADJ
taxlaw-2859	920	17	hue	hue	NOUN
taxlaw-2859	920	18	are	be	AUX
taxlaw-2859	920	19	also	also	ADV
taxlaw-2859	920	20	indicative	indicative	ADJ
taxlaw-2859	920	21	of	of	ADP
taxlaw-2859	920	22	commerciality	commerciality	NOUN
taxlaw-2859	920	23	.	.	PUNCT
taxlaw-2859	921	1	while	while	SCONJ
taxlaw-2859	921	2	no	no	DET
taxlaw-2859	921	3	precedent	precedent	NOUN
taxlaw-2859	921	4	directly	directly	ADV
taxlaw-2859	921	5	supports	support	VERB
taxlaw-2859	921	6	a	a	DET
taxlaw-2859	921	7	definitive	definitive	ADJ
taxlaw-2859	921	8	finding	finding	NOUN
taxlaw-2859	921	9	that	that	PRON
taxlaw-2859	921	10	forprofit	forprofit	VERB
taxlaw-2859	921	11	gallery	gallery	NOUN
taxlaw-2859	921	12	sponsorship	sponsorship	NOUN
taxlaw-2859	921	13	of	of	ADP
taxlaw-2859	921	14	nonprofit	nonprofit	ADJ
taxlaw-2859	921	15	art	art	NOUN
taxlaw-2859	921	16	museum	museum	NOUN
taxlaw-2859	921	17	exhibitions	exhibition	NOUN
taxlaw-2859	921	18	is	be	AUX
taxlaw-2859	921	19	commercial	commercial	ADJ
taxlaw-2859	921	20	,	,	PUNCT
taxlaw-2859	921	21	it	it	PRON
taxlaw-2859	921	22	is	be	AUX
taxlaw-2859	921	23	not	not	PART
taxlaw-2859	921	24	a	a	DET
taxlaw-2859	921	25	question	question	NOUN
taxlaw-2859	921	26	that	that	SCONJ
taxlaw-2859	921	27	the	the	DET
taxlaw-2859	921	28	irs	irs	PROPN
taxlaw-2859	921	29	or	or	CCONJ
taxlaw-2859	921	30	courts	court	NOUN
taxlaw-2859	921	31	have	have	AUX
taxlaw-2859	921	32	precisely	precisely	ADV
taxlaw-2859	921	33	considered	consider	VERB
taxlaw-2859	921	34	to	to	ADP
taxlaw-2859	921	35	date	date	NOUN
taxlaw-2859	921	36	.	.	PUNCT
taxlaw-2859	922	1	in	in	ADP
taxlaw-2859	922	2	a	a	DET
taxlaw-2859	922	3	relevant	relevant	ADJ
taxlaw-2859	922	4	decision	decision	NOUN
taxlaw-2859	922	5	,	,	PUNCT
taxlaw-2859	922	6	however	however	ADV
taxlaw-2859	922	7	,	,	PUNCT
taxlaw-2859	922	8	the	the	DET
taxlaw-2859	922	9	irs	irs	PROPN
taxlaw-2859	922	10	has	have	AUX
taxlaw-2859	922	11	concluded	conclude	VERB
taxlaw-2859	922	12	that	that	SCONJ
taxlaw-2859	922	13	sales	sale	NOUN
taxlaw-2859	922	14	and	and	CCONJ
taxlaw-2859	922	15	exhibition	exhibition	NOUN
taxlaw-2859	922	16	activity	activity	NOUN
taxlaw-2859	922	17	conducted	conduct	VERB
taxlaw-2859	922	18	by	by	ADP
taxlaw-2859	922	19	a	a	DET
taxlaw-2859	922	20	volunteer	volunteer	NOUN
taxlaw-2859	922	21	committee	committee	NOUN
taxlaw-2859	922	22	of	of	ADP
taxlaw-2859	922	23	a	a	DET
taxlaw-2859	922	24	nonprofit	nonprofit	ADJ
taxlaw-2859	922	25	art	art	NOUN
taxlaw-2859	922	26	museum	museum	NOUN
taxlaw-2859	922	27	is	be	AUX
taxlaw-2859	922	28	unrelated	unrelated	ADJ
taxlaw-2859	922	29	to	to	ADP
taxlaw-2859	922	30	an	an	DET
taxlaw-2859	922	31	art	art	NOUN
taxlaw-2859	922	32	museum	museum	NOUN
taxlaw-2859	922	33	’s	’s	PART
taxlaw-2859	922	34	exempt	exempt	ADJ
taxlaw-2859	922	35	purpose.217	purpose.217	VERB
taxlaw-2859	922	36	215	215	NUM
taxlaw-2859	922	37	sheets	sheet	NOUN
taxlaw-2859	922	38	,	,	PUNCT
taxlaw-2859	922	39	supra	supra	PROPN
taxlaw-2859	922	40	note	note	NOUN
taxlaw-2859	922	41	73	73	NUM
taxlaw-2859	922	42	.	.	PUNCT
taxlaw-2859	922	43	216	216	NUM
taxlaw-2859	922	44	that	that	SCONJ
taxlaw-2859	922	45	private	private	ADJ
taxlaw-2859	922	46	collections	collection	NOUN
taxlaw-2859	922	47	are	be	AUX
taxlaw-2859	922	48	ultimately	ultimately	ADV
taxlaw-2859	922	49	donated	donate	VERB
taxlaw-2859	922	50	to	to	ADP
taxlaw-2859	922	51	the	the	DET
taxlaw-2859	922	52	collections	collection	NOUN
taxlaw-2859	922	53	of	of	ADP
taxlaw-2859	922	54	existing	exist	VERB
taxlaw-2859	922	55	public	public	ADJ
taxlaw-2859	922	56	museums	museum	NOUN
taxlaw-2859	922	57	or	or	CCONJ
taxlaw-2859	922	58	to	to	ADP
taxlaw-2859	922	59	the	the	DET
taxlaw-2859	922	60	collections	collection	NOUN
taxlaw-2859	922	61	of	of	ADP
taxlaw-2859	922	62	newly	newly	ADV
taxlaw-2859	922	63	established	establish	VERB
taxlaw-2859	922	64	private	private	ADJ
taxlaw-2859	922	65	operating	operating	NOUN
taxlaw-2859	922	66	foundation	foundation	NOUN
taxlaw-2859	922	67	museums	museum	NOUN
taxlaw-2859	922	68	is	be	AUX
taxlaw-2859	922	69	of	of	ADP
taxlaw-2859	922	70	no	no	DET
taxlaw-2859	922	71	consequence	consequence	NOUN
taxlaw-2859	922	72	to	to	ADP
taxlaw-2859	922	73	the	the	DET
taxlaw-2859	922	74	analogy	analogy	NOUN
taxlaw-2859	922	75	.	.	PUNCT
taxlaw-2859	923	1	217	217	NUM
taxlaw-2859	923	2	in	in	ADP
taxlaw-2859	923	3	private	private	ADJ
taxlaw-2859	923	4	letter	letter	NOUN
taxlaw-2859	923	5	ruling	rule	VERB
taxlaw-2859	923	6	80–40–014	80–40–014	NUM
taxlaw-2859	923	7	,	,	PUNCT
taxlaw-2859	923	8	the	the	DET
taxlaw-2859	923	9	irs	irs	PROPN
taxlaw-2859	923	10	considered	consider	VERB
taxlaw-2859	923	11	whether	whether	SCONJ
taxlaw-2859	923	12	insubstantial	insubstantial	ADJ
taxlaw-2859	923	13	art	art	NOUN
taxlaw-2859	923	14	sales	sale	NOUN
taxlaw-2859	923	15	and	and	CCONJ
taxlaw-2859	923	16	rental	rental	ADJ
taxlaw-2859	923	17	activities	activity	NOUN
taxlaw-2859	923	18	conducted	conduct	VERB
taxlaw-2859	923	19	at	at	ADP
taxlaw-2859	923	20	a	a	DET
taxlaw-2859	923	21	nonprofit	nonprofit	ADJ
taxlaw-2859	923	22	art	art	NOUN
taxlaw-2859	923	23	museum	museum	NOUN
taxlaw-2859	923	24	jeopardized	jeopardize	VERB
taxlaw-2859	923	25	the	the	DET
taxlaw-2859	923	26	museum	museum	NOUN
taxlaw-2859	923	27	’s	’s	PART
taxlaw-2859	923	28	exempt	exempt	ADJ
taxlaw-2859	923	29	status	status	NOUN
taxlaw-2859	923	30	.	.	PUNCT
taxlaw-2859	924	1	the	the	DET
taxlaw-2859	924	2	women	woman	NOUN
taxlaw-2859	924	3	’s	’s	PART
taxlaw-2859	924	4	committee	committee	NOUN
taxlaw-2859	924	5	of	of	ADP
taxlaw-2859	924	6	the	the	DET
taxlaw-2859	924	7	museum	museum	NOUN
taxlaw-2859	924	8	operated	operate	VERB
taxlaw-2859	924	9	a	a	DET
taxlaw-2859	924	10	gallery	gallery	NOUN
taxlaw-2859	924	11	,	,	PUNCT
taxlaw-2859	924	12	which	which	PRON
taxlaw-2859	924	13	presented	present	VERB
taxlaw-2859	924	14	four	four	NUM
taxlaw-2859	924	15	shows	show	NOUN
taxlaw-2859	924	16	each	each	DET
taxlaw-2859	924	17	year	year	NOUN
taxlaw-2859	924	18	,	,	PUNCT
taxlaw-2859	924	19	generating	generate	VERB
taxlaw-2859	924	20	gross	gross	ADJ
taxlaw-2859	924	21	income	income	NOUN
taxlaw-2859	924	22	constituting	constitute	VERB
taxlaw-2859	924	23	less	less	ADJ
taxlaw-2859	924	24	than	than	ADP
taxlaw-2859	924	25	four	four	NUM
taxlaw-2859	924	26	percent	percent	NOUN
taxlaw-2859	924	27	of	of	ADP
taxlaw-2859	924	28	the	the	DET
taxlaw-2859	924	29	museum	museum	NOUN
taxlaw-2859	924	30	’s	’s	PART
taxlaw-2859	924	31	gross	gross	ADJ
taxlaw-2859	924	32	income	income	NOUN
taxlaw-2859	924	33	for	for	ADP
taxlaw-2859	924	34	the	the	DET
taxlaw-2859	924	35	year	year	NOUN
taxlaw-2859	924	36	in	in	ADP
taxlaw-2859	924	37	question	question	NOUN
taxlaw-2859	924	38	.	.	PUNCT
taxlaw-2859	925	1	all	all	DET
taxlaw-2859	925	2	such	such	ADJ
taxlaw-2859	925	3	income	income	NOUN
taxlaw-2859	925	4	from	from	ADP
taxlaw-2859	925	5	the	the	DET
taxlaw-2859	925	6	operation	operation	NOUN
taxlaw-2859	925	7	of	of	ADP
taxlaw-2859	925	8	the	the	DET
taxlaw-2859	925	9	gallery	gallery	NOUN
taxlaw-2859	925	10	was	be	AUX
taxlaw-2859	925	11	used	use	VERB
taxlaw-2859	925	12	exclusively	exclusively	ADV
taxlaw-2859	925	13	for	for	ADP
taxlaw-2859	925	14	the	the	DET
taxlaw-2859	925	15	benefit	benefit	NOUN
taxlaw-2859	925	16	of	of	ADP
taxlaw-2859	925	17	the	the	DET
taxlaw-2859	925	18	museum	museum	NOUN
taxlaw-2859	925	19	.	.	PUNCT
taxlaw-2859	926	1	the	the	DET
taxlaw-2859	926	2	irs	irs	PROPN
taxlaw-2859	926	3	found	find	VERB
taxlaw-2859	926	4	that	that	SCONJ
taxlaw-2859	926	5	the	the	DET
taxlaw-2859	926	6	gallery	gallery	NOUN
taxlaw-2859	926	7	’s	’s	PART
taxlaw-2859	926	8	activities	activity	NOUN
taxlaw-2859	926	9	served	serve	VERB
taxlaw-2859	926	10	the	the	DET
taxlaw-2859	926	11	private	private	ADJ
taxlaw-2859	926	12	interest	interest	NOUN
taxlaw-2859	926	13	of	of	ADP
taxlaw-2859	926	14	artists	artist	NOUN
taxlaw-2859	926	15	,	,	PUNCT
taxlaw-2859	926	16	rejecting	reject	VERB
taxlaw-2859	926	17	the	the	DET
taxlaw-2859	926	18	museum	museum	NOUN
taxlaw-2859	926	19	’s	’s	PART
taxlaw-2859	926	20	contention	contention	NOUN
taxlaw-2859	926	21	that	that	SCONJ
taxlaw-2859	926	22	the	the	DET
taxlaw-2859	926	23	gallery	gallery	NOUN
taxlaw-2859	926	24	’s	’s	PART
taxlaw-2859	926	25	operation	operation	NOUN
taxlaw-2859	926	26	substantially	substantially	ADV
taxlaw-2859	926	27	related	relate	VERB
taxlaw-2859	926	28	to	to	ADP
taxlaw-2859	926	29	the	the	DET
taxlaw-2859	926	30	museum	museum	NOUN
taxlaw-2859	926	31	’s	’s	PART
taxlaw-2859	926	32	exempt	exempt	ADJ
taxlaw-2859	926	33	purpose	purpose	NOUN
taxlaw-2859	926	34	.	.	PUNCT
taxlaw-2859	927	1	because	because	SCONJ
taxlaw-2859	927	2	the	the	DET
taxlaw-2859	927	3	gallery	gallery	NOUN
taxlaw-2859	927	4	’s	’s	PART
taxlaw-2859	927	5	activities	activity	NOUN
taxlaw-2859	927	6	were	be	AUX
taxlaw-2859	927	7	insubstantial	insubstantial	ADJ
taxlaw-2859	927	8	in	in	ADP
taxlaw-2859	927	9	comparison	comparison	NOUN
taxlaw-2859	927	10	to	to	ADP
taxlaw-2859	927	11	the	the	DET
taxlaw-2859	927	12	museum	museum	NOUN
taxlaw-2859	927	13	’s	’s	PART
taxlaw-2859	927	14	primary	primary	ADJ
taxlaw-2859	927	15	activities	activity	NOUN
taxlaw-2859	927	16	,	,	PUNCT
taxlaw-2859	927	17	however	however	ADV
taxlaw-2859	927	18	,	,	PUNCT
taxlaw-2859	927	19	the	the	DET
taxlaw-2859	927	20	irs	irs	PROPN
taxlaw-2859	927	21	concluded	conclude	VERB
taxlaw-2859	927	22	the	the	DET
taxlaw-2859	927	23	museum	museum	NOUN
taxlaw-2859	927	24	was	be	AUX
taxlaw-2859	927	25	still	still	ADV
taxlaw-2859	927	26	operated	operate	VERB
taxlaw-2859	927	27	exclusively	exclusively	ADV
taxlaw-2859	927	28	for	for	ADP
taxlaw-2859	927	29	exempt	exempt	ADJ
taxlaw-2859	927	30	purposes	purpose	NOUN
taxlaw-2859	927	31	.	.	PUNCT
taxlaw-2859	928	1	p.l.r	p.l.r	NOUN
taxlaw-2859	928	2	.	.	PUNCT
taxlaw-2859	928	3	80–40–014	80–40–014	NUM
taxlaw-2859	929	1	(	(	PUNCT
taxlaw-2859	929	2	july	july	PROPN
taxlaw-2859	929	3	9	9	NUM
taxlaw-2859	929	4	,	,	PUNCT
taxlaw-2859	929	5	1980	1980	NUM
taxlaw-2859	929	6	)	)	PUNCT
taxlaw-2859	929	7	.	.	PUNCT
taxlaw-2859	930	1	106	106	NUM
taxlaw-2859	930	2	columbia	columbia	PROPN
taxlaw-2859	930	3	journal	journal	PROPN
taxlaw-2859	930	4	of	of	ADP
taxlaw-2859	930	5	tax	tax	NOUN
taxlaw-2859	930	6	law	law	NOUN
taxlaw-2859	931	1	[	[	X
taxlaw-2859	931	2	vol.9:67	vol.9:67	INTJ
taxlaw-2859	931	3	even	even	ADV
taxlaw-2859	931	4	if	if	SCONJ
taxlaw-2859	931	5	gallery	gallery	NOUN
taxlaw-2859	931	6	-	-	PUNCT
taxlaw-2859	931	7	supported	support	VERB
taxlaw-2859	931	8	art	art	NOUN
taxlaw-2859	931	9	exhibitions	exhibition	NOUN
taxlaw-2859	931	10	are	be	AUX
taxlaw-2859	931	11	commercial	commercial	ADJ
taxlaw-2859	931	12	,	,	PUNCT
taxlaw-2859	931	13	they	they	PRON
taxlaw-2859	931	14	may	may	AUX
taxlaw-2859	931	15	not	not	PART
taxlaw-2859	931	16	necessarily	necessarily	ADV
taxlaw-2859	931	17	undermine	undermine	VERB
taxlaw-2859	931	18	exempt	exempt	ADJ
taxlaw-2859	931	19	status	status	NOUN
taxlaw-2859	931	20	entirely	entirely	ADV
taxlaw-2859	931	21	,	,	PUNCT
taxlaw-2859	931	22	provided	provide	VERB
taxlaw-2859	931	23	that	that	SCONJ
taxlaw-2859	931	24	they	they	PRON
taxlaw-2859	931	25	are	be	AUX
taxlaw-2859	931	26	insubstantial	insubstantial	ADJ
taxlaw-2859	931	27	in	in	ADP
taxlaw-2859	931	28	nature	nature	NOUN
taxlaw-2859	931	29	.	.	PUNCT
taxlaw-2859	932	1	instead	instead	ADV
taxlaw-2859	932	2	,	,	PUNCT
taxlaw-2859	932	3	insubstantial	insubstantial	ADJ
taxlaw-2859	932	4	commercial	commercial	ADJ
taxlaw-2859	932	5	activities	activity	NOUN
taxlaw-2859	932	6	are	be	AUX
taxlaw-2859	932	7	subject	subject	ADJ
taxlaw-2859	932	8	to	to	ADP
taxlaw-2859	932	9	the	the	DET
taxlaw-2859	932	10	ubit	ubit	NOUN
taxlaw-2859	932	11	as	as	SCONJ
taxlaw-2859	932	12	previously	previously	ADV
taxlaw-2859	932	13	discussed	discuss	VERB
taxlaw-2859	932	14	.	.	PUNCT
taxlaw-2859	933	1	one	one	NUM
taxlaw-2859	933	2	irs	irs	PROPN
taxlaw-2859	933	3	decision	decision	NOUN
taxlaw-2859	933	4	suggested	suggest	VERB
taxlaw-2859	933	5	that	that	SCONJ
taxlaw-2859	933	6	insubstantial	insubstantial	ADJ
taxlaw-2859	933	7	gallery	gallery	NOUN
taxlaw-2859	933	8	sales	sale	NOUN
taxlaw-2859	933	9	and	and	CCONJ
taxlaw-2859	933	10	rental	rental	ADJ
taxlaw-2859	933	11	activities	activity	NOUN
taxlaw-2859	933	12	conducted	conduct	VERB
taxlaw-2859	933	13	at	at	ADP
taxlaw-2859	933	14	a	a	DET
taxlaw-2859	933	15	nonprofit	nonprofit	ADJ
taxlaw-2859	933	16	art	art	NOUN
taxlaw-2859	933	17	museum	museum	NOUN
taxlaw-2859	933	18	did	do	AUX
taxlaw-2859	933	19	not	not	PART
taxlaw-2859	933	20	jeopardize	jeopardize	VERB
taxlaw-2859	933	21	the	the	DET
taxlaw-2859	933	22	museum	museum	NOUN
taxlaw-2859	933	23	’s	’s	PART
taxlaw-2859	933	24	exempt	exempt	ADJ
taxlaw-2859	933	25	status	status	NOUN
taxlaw-2859	933	26	,	,	PUNCT
taxlaw-2859	933	27	but	but	CCONJ
taxlaw-2859	933	28	potentially	potentially	ADV
taxlaw-2859	933	29	could	could	AUX
taxlaw-2859	933	30	be	be	AUX
taxlaw-2859	933	31	subject	subject	ADJ
taxlaw-2859	933	32	to	to	ADP
taxlaw-2859	933	33	the	the	DET
taxlaw-2859	933	34	ubit	ubit	NOUN
taxlaw-2859	933	35	as	as	ADP
taxlaw-2859	933	36	a	a	DET
taxlaw-2859	933	37	separate	separate	ADJ
taxlaw-2859	933	38	revenue	revenue	NOUN
taxlaw-2859	933	39	stream	stream	NOUN
taxlaw-2859	933	40	under	under	ADP
taxlaw-2859	933	41	the	the	DET
taxlaw-2859	933	42	fragmentation	fragmentation	NOUN
taxlaw-2859	933	43	rule.218	rule.218	NOUN
taxlaw-2859	933	44	alternatively	alternatively	ADV
taxlaw-2859	933	45	,	,	PUNCT
taxlaw-2859	933	46	it	it	PRON
taxlaw-2859	933	47	is	be	AUX
taxlaw-2859	933	48	conceivable	conceivable	ADJ
taxlaw-2859	933	49	that	that	SCONJ
taxlaw-2859	933	50	gallery	gallery	NOUN
taxlaw-2859	933	51	donations	donation	NOUN
taxlaw-2859	933	52	provided	provide	VERB
taxlaw-2859	933	53	to	to	ADP
taxlaw-2859	933	54	a	a	DET
taxlaw-2859	933	55	museum	museum	NOUN
taxlaw-2859	933	56	in	in	ADP
taxlaw-2859	933	57	support	support	NOUN
taxlaw-2859	933	58	of	of	ADP
taxlaw-2859	933	59	an	an	DET
taxlaw-2859	933	60	exhibition	exhibition	NOUN
taxlaw-2859	933	61	of	of	ADP
taxlaw-2859	933	62	its	its	PRON
taxlaw-2859	933	63	artists	artist	NOUN
taxlaw-2859	933	64	might	might	AUX
taxlaw-2859	933	65	be	be	AUX
taxlaw-2859	933	66	considered	consider	VERB
taxlaw-2859	933	67	unrelated	unrelated	ADJ
taxlaw-2859	933	68	business	business	NOUN
taxlaw-2859	933	69	income	income	NOUN
taxlaw-2859	933	70	as	as	ADP
taxlaw-2859	933	71	a	a	DET
taxlaw-2859	933	72	“	"	PUNCT
taxlaw-2859	933	73	substantial	substantial	ADJ
taxlaw-2859	933	74	return	return	NOUN
taxlaw-2859	933	75	benefit	benefit	NOUN
taxlaw-2859	933	76	,	,	PUNCT
taxlaw-2859	933	77	”	"	PUNCT
taxlaw-2859	933	78	if	if	SCONJ
taxlaw-2859	933	79	a	a	DET
taxlaw-2859	933	80	gallery	gallery	NOUN
taxlaw-2859	933	81	’s	’s	PART
taxlaw-2859	933	82	sponsorship	sponsorship	NOUN
taxlaw-2859	933	83	was	be	AUX
taxlaw-2859	933	84	not	not	PART
taxlaw-2859	933	85	considered	consider	VERB
taxlaw-2859	933	86	to	to	PART
taxlaw-2859	933	87	be	be	AUX
taxlaw-2859	933	88	a	a	DET
taxlaw-2859	933	89	“	"	PUNCT
taxlaw-2859	933	90	qualified	qualified	ADJ
taxlaw-2859	933	91	sponsorship	sponsorship	NOUN
taxlaw-2859	933	92	payment	payment	NOUN
taxlaw-2859	933	93	,	,	PUNCT
taxlaw-2859	933	94	”	"	PUNCT
taxlaw-2859	933	95	which	which	PRON
taxlaw-2859	933	96	does	do	AUX
taxlaw-2859	933	97	not	not	PART
taxlaw-2859	933	98	generate	generate	VERB
taxlaw-2859	933	99	unrelated	unrelated	ADJ
taxlaw-2859	933	100	business	business	NOUN
taxlaw-2859	933	101	income.219	income.219	ADJ
taxlaw-2859	933	102	“	"	PUNCT
taxlaw-2859	933	103	qualified	qualified	ADJ
taxlaw-2859	933	104	sponsorship	sponsorship	NOUN
taxlaw-2859	933	105	payments	payment	NOUN
taxlaw-2859	933	106	”	"	PUNCT
taxlaw-2859	933	107	are	be	AUX
taxlaw-2859	933	108	excluded	exclude	VERB
taxlaw-2859	933	109	from	from	ADP
taxlaw-2859	933	110	the	the	DET
taxlaw-2859	933	111	unrelated	unrelated	ADJ
taxlaw-2859	933	112	business	business	NOUN
taxlaw-2859	933	113	income	income	NOUN
taxlaw-2859	933	114	of	of	ADP
taxlaw-2859	933	115	exempt	exempt	ADJ
taxlaw-2859	933	116	organizations	organization	NOUN
taxlaw-2859	933	117	when	when	SCONJ
taxlaw-2859	933	118	there	there	PRON
taxlaw-2859	933	119	is	be	VERB
taxlaw-2859	933	120	no	no	DET
taxlaw-2859	933	121	arrangement	arrangement	NOUN
taxlaw-2859	933	122	or	or	CCONJ
taxlaw-2859	933	123	expectation	expectation	NOUN
taxlaw-2859	933	124	that	that	SCONJ
taxlaw-2859	933	125	the	the	DET
taxlaw-2859	933	126	payor	payor	NOUN
taxlaw-2859	933	127	of	of	ADP
taxlaw-2859	933	128	the	the	DET
taxlaw-2859	933	129	sponsorship	sponsorship	NOUN
taxlaw-2859	933	130	will	will	AUX
taxlaw-2859	933	131	receive	receive	VERB
taxlaw-2859	933	132	a	a	DET
taxlaw-2859	933	133	“	"	PUNCT
taxlaw-2859	933	134	substantial	substantial	ADJ
taxlaw-2859	933	135	return	return	NOUN
taxlaw-2859	933	136	benefit	benefit	NOUN
taxlaw-2859	933	137	”	"	PUNCT
taxlaw-2859	933	138	for	for	ADP
taxlaw-2859	933	139	the	the	DET
taxlaw-2859	933	140	payment	payment	NOUN
taxlaw-2859	933	141	,	,	PUNCT
taxlaw-2859	933	142	other	other	ADJ
taxlaw-2859	933	143	than	than	ADP
taxlaw-2859	933	144	the	the	DET
taxlaw-2859	933	145	use	use	NOUN
taxlaw-2859	933	146	or	or	CCONJ
taxlaw-2859	933	147	acknowledgement	acknowledgement	NOUN
taxlaw-2859	933	148	of	of	ADP
taxlaw-2859	933	149	the	the	DET
taxlaw-2859	933	150	name	name	NOUN
taxlaw-2859	933	151	or	or	CCONJ
taxlaw-2859	933	152	logo	logo	NOUN
taxlaw-2859	933	153	(	(	PUNCT
taxlaw-2859	933	154	or	or	CCONJ
taxlaw-2859	933	155	product	product	NOUN
taxlaw-2859	933	156	lines	line	NOUN
taxlaw-2859	933	157	)	)	PUNCT
taxlaw-2859	933	158	of	of	ADP
taxlaw-2859	933	159	the	the	DET
taxlaw-2859	933	160	payor	payor	NOUN
taxlaw-2859	933	161	’s	’s	PART
taxlaw-2859	933	162	trade	trade	NOUN
taxlaw-2859	933	163	or	or	CCONJ
taxlaw-2859	933	164	business	business	NOUN
taxlaw-2859	933	165	in	in	ADP
taxlaw-2859	933	166	connection	connection	NOUN
taxlaw-2859	933	167	with	with	ADP
taxlaw-2859	933	168	the	the	DET
taxlaw-2859	933	169	tax	tax	NOUN
taxlaw-2859	933	170	-	-	PUNCT
taxlaw-2859	933	171	exempt	exempt	ADJ
taxlaw-2859	933	172	organization	organization	NOUN
taxlaw-2859	933	173	’s	’s	PART
taxlaw-2859	933	174	activities.220	activities.220	ADP
taxlaw-2859	933	175	the	the	DET
taxlaw-2859	933	176	benefits	benefit	NOUN
taxlaw-2859	933	177	enumerated	enumerate	VERB
taxlaw-2859	933	178	by	by	ADP
taxlaw-2859	933	179	the	the	DET
taxlaw-2859	933	180	irs	irs	PROPN
taxlaw-2859	933	181	in	in	ADP
taxlaw-2859	933	182	its	its	PRON
taxlaw-2859	933	183	interpretive	interpretive	ADJ
taxlaw-2859	933	184	guidance	guidance	NOUN
taxlaw-2859	933	185	that	that	PRON
taxlaw-2859	933	186	might	might	AUX
taxlaw-2859	933	187	constitute	constitute	VERB
taxlaw-2859	933	188	a	a	DET
taxlaw-2859	933	189	“	"	PUNCT
taxlaw-2859	933	190	substantial	substantial	ADJ
taxlaw-2859	933	191	return	return	NOUN
taxlaw-2859	933	192	benefit	benefit	NOUN
taxlaw-2859	933	193	”	"	PUNCT
taxlaw-2859	933	194	are	be	AUX
taxlaw-2859	933	195	comprehensive	comprehensive	ADJ
taxlaw-2859	933	196	in	in	ADP
taxlaw-2859	933	197	scope	scope	NOUN
taxlaw-2859	933	198	:	:	PUNCT
taxlaw-2859	933	199	among	among	ADP
taxlaw-2859	933	200	others	other	NOUN
taxlaw-2859	933	201	,	,	PUNCT
taxlaw-2859	933	202	advertising	advertising	NOUN
taxlaw-2859	933	203	,	,	PUNCT
taxlaw-2859	933	204	intellectual	intellectual	ADJ
taxlaw-2859	933	205	property	property	NOUN
taxlaw-2859	933	206	rights	right	NOUN
taxlaw-2859	933	207	,	,	PUNCT
taxlaw-2859	933	208	goods	good	NOUN
taxlaw-2859	933	209	,	,	PUNCT
taxlaw-2859	933	210	services	service	NOUN
taxlaw-2859	933	211	and	and	CCONJ
taxlaw-2859	933	212	“	"	PUNCT
taxlaw-2859	933	213	other	other	ADJ
taxlaw-2859	933	214	privileges	privilege	NOUN
taxlaw-2859	933	215	.	.	PUNCT
taxlaw-2859	933	216	”221	”221	NOUN
taxlaw-2859	933	217	while	while	SCONJ
taxlaw-2859	933	218	the	the	DET
taxlaw-2859	933	219	irs	irs	PROPN
taxlaw-2859	933	220	has	have	AUX
taxlaw-2859	933	221	applied	apply	VERB
taxlaw-2859	933	222	these	these	DET
taxlaw-2859	933	223	rules	rule	NOUN
taxlaw-2859	933	224	to	to	ADP
taxlaw-2859	933	225	art	art	NOUN
taxlaw-2859	933	226	museums	museum	NOUN
taxlaw-2859	933	227	and	and	CCONJ
taxlaw-2859	933	228	other	other	ADJ
taxlaw-2859	933	229	arts	art	NOUN
taxlaw-2859	933	230	organizations	organization	NOUN
taxlaw-2859	933	231	in	in	ADP
taxlaw-2859	933	232	illustrative	illustrative	ADJ
taxlaw-2859	933	233	examples	example	NOUN
taxlaw-2859	933	234	included	include	VERB
taxlaw-2859	933	235	in	in	ADP
taxlaw-2859	933	236	its	its	PRON
taxlaw-2859	933	237	binding	bind	VERB
taxlaw-2859	933	238	interpretive	interpretive	ADJ
taxlaw-2859	933	239	guidance,222	guidance,222	NOUN
taxlaw-2859	933	240	these	these	DET
taxlaw-2859	933	241	enumerated	enumerate	VERB
taxlaw-2859	933	242	benefits	benefit	NOUN
taxlaw-2859	933	243	have	have	AUX
taxlaw-2859	933	244	not	not	PART
taxlaw-2859	933	245	been	be	AUX
taxlaw-2859	933	246	interpreted	interpret	VERB
taxlaw-2859	933	247	to	to	PART
taxlaw-2859	933	248	capture	capture	VERB
taxlaw-2859	933	249	the	the	DET
taxlaw-2859	933	250	significant	significant	ADJ
taxlaw-2859	933	251	benefits	benefit	NOUN
taxlaw-2859	933	252	that	that	PRON
taxlaw-2859	933	253	galleries	gallery	NOUN
taxlaw-2859	933	254	receive	receive	VERB
taxlaw-2859	933	255	from	from	ADP
taxlaw-2859	933	256	an	an	DET
taxlaw-2859	933	257	exhibition	exhibition	NOUN
taxlaw-2859	933	258	it	it	PRON
taxlaw-2859	933	259	sponsors	sponsor	VERB
taxlaw-2859	933	260	at	at	ADP
taxlaw-2859	933	261	an	an	DET
taxlaw-2859	933	262	art	art	NOUN
taxlaw-2859	933	263	museum	museum	NOUN
taxlaw-2859	933	264	.	.	PUNCT
taxlaw-2859	934	1	specifically	specifically	ADV
taxlaw-2859	934	2	,	,	PUNCT
taxlaw-2859	934	3	the	the	DET
taxlaw-2859	934	4	irs	irs	PROPN
taxlaw-2859	934	5	has	have	AUX
taxlaw-2859	934	6	overlooked	overlook	VERB
taxlaw-2859	934	7	benefits	benefit	NOUN
taxlaw-2859	934	8	to	to	ADP
taxlaw-2859	934	9	galleries	gallery	NOUN
taxlaw-2859	934	10	from	from	ADP
taxlaw-2859	934	11	exhibitions	exhibition	NOUN
taxlaw-2859	934	12	they	they	PRON
taxlaw-2859	934	13	sponsor	sponsor	VERB
taxlaw-2859	934	14	at	at	ADP
taxlaw-2859	934	15	museums	museum	NOUN
taxlaw-2859	934	16	including	include	VERB
taxlaw-2859	934	17	:	:	PUNCT
taxlaw-2859	934	18	the	the	DET
taxlaw-2859	934	19	space	space	NOUN
taxlaw-2859	934	20	in	in	ADP
taxlaw-2859	934	21	which	which	PRON
taxlaw-2859	934	22	the	the	DET
taxlaw-2859	934	23	exhibition	exhibition	NOUN
taxlaw-2859	934	24	takes	take	VERB
taxlaw-2859	934	25	place	place	NOUN
taxlaw-2859	934	26	;	;	PUNCT
taxlaw-2859	934	27	the	the	DET
taxlaw-2859	934	28	costs	cost	NOUN
taxlaw-2859	934	29	of	of	ADP
taxlaw-2859	934	30	installing	instal	VERB
taxlaw-2859	934	31	the	the	DET
taxlaw-2859	934	32	exhibition	exhibition	NOUN
taxlaw-2859	934	33	;	;	PUNCT
taxlaw-2859	934	34	the	the	DET
taxlaw-2859	934	35	curatorial	curatorial	ADJ
taxlaw-2859	934	36	services	service	NOUN
taxlaw-2859	934	37	of	of	ADP
taxlaw-2859	934	38	the	the	DET
taxlaw-2859	934	39	staff	staff	NOUN
taxlaw-2859	934	40	in	in	ADP
taxlaw-2859	934	41	arranging	arrange	VERB
taxlaw-2859	934	42	the	the	DET
taxlaw-2859	934	43	exhibition	exhibition	NOUN
taxlaw-2859	934	44	;	;	PUNCT
taxlaw-2859	934	45	the	the	DET
taxlaw-2859	934	46	connections	connection	NOUN
taxlaw-2859	934	47	to	to	ADP
taxlaw-2859	934	48	potential	potential	ADJ
taxlaw-2859	934	49	purchasers	purchaser	NOUN
taxlaw-2859	934	50	of	of	ADP
taxlaw-2859	934	51	an	an	DET
taxlaw-2859	934	52	artist	artist	NOUN
taxlaw-2859	934	53	’s	’s	PART
taxlaw-2859	934	54	works	work	NOUN
taxlaw-2859	934	55	that	that	PRON
taxlaw-2859	934	56	would	would	AUX
taxlaw-2859	934	57	otherwise	otherwise	ADV
taxlaw-2859	934	58	be	be	AUX
taxlaw-2859	934	59	facilitated	facilitate	VERB
taxlaw-2859	934	60	by	by	ADP
taxlaw-2859	934	61	art	art	NOUN
taxlaw-2859	934	62	consultants	consultant	NOUN
taxlaw-2859	934	63	in	in	ADP
taxlaw-2859	934	64	private	private	ADJ
taxlaw-2859	934	65	art	art	NOUN
taxlaw-2859	934	66	transactions	transaction	NOUN
taxlaw-2859	934	67	;	;	PUNCT
taxlaw-2859	934	68	and	and	CCONJ
taxlaw-2859	934	69	the	the	DET
taxlaw-2859	934	70	most	most	ADV
taxlaw-2859	934	71	valuable	valuable	ADJ
taxlaw-2859	934	72	benefit	benefit	NOUN
taxlaw-2859	934	73	of	of	ADP
taxlaw-2859	934	74	all	all	PRON
taxlaw-2859	934	75	,	,	PUNCT
taxlaw-2859	934	76	the	the	DET
taxlaw-2859	934	77	appreciation	appreciation	NOUN
taxlaw-2859	934	78	in	in	ADP
taxlaw-2859	934	79	value	value	NOUN
taxlaw-2859	934	80	of	of	ADP
taxlaw-2859	934	81	an	an	DET
taxlaw-2859	934	82	artist	artist	NOUN
taxlaw-2859	934	83	’s	’s	PART
taxlaw-2859	934	84	works	work	NOUN
taxlaw-2859	934	85	,	,	PUNCT
taxlaw-2859	934	86	both	both	CCONJ
taxlaw-2859	934	87	those	those	PRON
taxlaw-2859	934	88	shown	show	VERB
taxlaw-2859	934	89	in	in	ADP
taxlaw-2859	934	90	the	the	DET
taxlaw-2859	934	91	exhibition	exhibition	NOUN
taxlaw-2859	934	92	or	or	CCONJ
taxlaw-2859	934	93	others	other	NOUN
taxlaw-2859	934	94	in	in	ADP
taxlaw-2859	934	95	the	the	DET
taxlaw-2859	934	96	artist	artist	NOUN
taxlaw-2859	934	97	’s	’s	PART
taxlaw-2859	934	98	oeuvre	oeuvre	NOUN
taxlaw-2859	934	99	.	.	PUNCT
taxlaw-2859	935	1	especially	especially	ADV
taxlaw-2859	935	2	when	when	SCONJ
taxlaw-2859	935	3	gallery	gallery	NOUN
taxlaw-2859	935	4	-	-	PUNCT
taxlaw-2859	935	5	sponsored	sponsor	VERB
taxlaw-2859	935	6	exhibitions	exhibition	NOUN
taxlaw-2859	935	7	take	take	VERB
taxlaw-2859	935	8	place	place	NOUN
taxlaw-2859	935	9	at	at	ADP
taxlaw-2859	935	10	major	major	ADJ
taxlaw-2859	935	11	art	art	NOUN
taxlaw-2859	935	12	museums	museum	NOUN
taxlaw-2859	935	13	,	,	PUNCT
taxlaw-2859	935	14	such	such	ADJ
taxlaw-2859	935	15	appreciation	appreciation	NOUN
taxlaw-2859	935	16	can	can	AUX
taxlaw-2859	935	17	be	be	AUX
taxlaw-2859	935	18	significant	significant	ADJ
taxlaw-2859	935	19	,	,	PUNCT
taxlaw-2859	935	20	resulting	result	VERB
taxlaw-2859	935	21	from	from	ADP
taxlaw-2859	935	22	an	an	DET
taxlaw-2859	935	23	artwork	artwork	NOUN
taxlaw-2859	935	24	’s	’s	PART
taxlaw-2859	935	25	more	more	ADV
taxlaw-2859	935	26	varied	varied	ADJ
taxlaw-2859	935	27	provenance	provenance	NOUN
taxlaw-2859	935	28	as	as	ADP
taxlaw-2859	935	29	a	a	DET
taxlaw-2859	935	30	result	result	NOUN
taxlaw-2859	935	31	of	of	ADP
taxlaw-2859	935	32	appearing	appear	VERB
taxlaw-2859	935	33	in	in	ADP
taxlaw-2859	935	34	the	the	DET
taxlaw-2859	935	35	show	show	NOUN
taxlaw-2859	935	36	,	,	PUNCT
taxlaw-2859	935	37	and	and	CCONJ
taxlaw-2859	935	38	the	the	DET
taxlaw-2859	935	39	increased	increase	VERB
taxlaw-2859	935	40	esteem	esteem	NOUN
taxlaw-2859	935	41	of	of	ADP
taxlaw-2859	935	42	the	the	DET
taxlaw-2859	935	43	artist	artist	NOUN
taxlaw-2859	935	44	due	due	ADP
taxlaw-2859	935	45	to	to	ADP
taxlaw-2859	935	46	his	his	PRON
taxlaw-2859	935	47	or	or	CCONJ
taxlaw-2859	935	48	her	her	PRON
taxlaw-2859	935	49	appearance	appearance	NOUN
taxlaw-2859	935	50	of	of	ADP
taxlaw-2859	935	51	the	the	DET
taxlaw-2859	935	52	exhibition	exhibition	NOUN
taxlaw-2859	935	53	and	and	CCONJ
taxlaw-2859	935	54	its	its	PRON
taxlaw-2859	935	55	inclusion	inclusion	NOUN
taxlaw-2859	935	56	an	an	DET
taxlaw-2859	935	57	additional	additional	ADJ
taxlaw-2859	935	58	line	line	NOUN
taxlaw-2859	935	59	on	on	ADP
taxlaw-2859	935	60	the	the	DET
taxlaw-2859	935	61	artists	artist	NOUN
taxlaw-2859	935	62	’	’	PART
taxlaw-2859	935	63	curriculum	curriculum	NOUN
taxlaw-2859	935	64	vitae	vitae	NOUN
taxlaw-2859	935	65	.	.	PUNCT
taxlaw-2859	936	1	establishing	establish	VERB
taxlaw-2859	936	2	the	the	DET
taxlaw-2859	936	3	exhibition	exhibition	NOUN
taxlaw-2859	936	4	as	as	SCONJ
taxlaw-2859	936	5	the	the	DET
taxlaw-2859	936	6	cause	cause	NOUN
taxlaw-2859	936	7	of	of	ADP
taxlaw-2859	936	8	such	such	ADJ
taxlaw-2859	936	9	appreciation	appreciation	NOUN
taxlaw-2859	936	10	could	could	AUX
taxlaw-2859	936	11	be	be	AUX
taxlaw-2859	936	12	accomplished	accomplish	VERB
taxlaw-2859	936	13	by	by	ADP
taxlaw-2859	936	14	using	use	VERB
taxlaw-2859	936	15	the	the	DET
taxlaw-2859	936	16	expertise	expertise	NOUN
taxlaw-2859	936	17	of	of	ADP
taxlaw-2859	936	18	art	art	NOUN
taxlaw-2859	936	19	valuation	valuation	NOUN
taxlaw-2859	936	20	experts	expert	NOUN
taxlaw-2859	936	21	before	before	ADP
taxlaw-2859	936	22	and	and	CCONJ
taxlaw-2859	936	23	after	after	ADP
taxlaw-2859	936	24	an	an	DET
taxlaw-2859	936	25	exhibition	exhibition	NOUN
taxlaw-2859	936	26	.	.	PUNCT
taxlaw-2859	937	1	to	to	ADP
taxlaw-2859	937	2	date	date	NOUN
taxlaw-2859	937	3	,	,	PUNCT
taxlaw-2859	937	4	however	however	ADV
taxlaw-2859	937	5	,	,	PUNCT
taxlaw-2859	937	6	this	this	DET
taxlaw-2859	937	7	appreciation	appreciation	NOUN
taxlaw-2859	937	8	has	have	AUX
taxlaw-2859	937	9	not	not	PART
taxlaw-2859	937	10	been	be	AUX
taxlaw-2859	937	11	measured	measure	VERB
taxlaw-2859	937	12	or	or	CCONJ
taxlaw-2859	937	13	otherwise	otherwise	ADV
taxlaw-2859	937	14	considered	consider	VERB
taxlaw-2859	937	15	to	to	PART
taxlaw-2859	937	16	constitute	constitute	VERB
taxlaw-2859	937	17	an	an	DET
taxlaw-2859	937	18	“	"	PUNCT
taxlaw-2859	937	19	other	other	ADJ
taxlaw-2859	937	20	privilege	privilege	NOUN
taxlaw-2859	937	21	”	"	PUNCT
taxlaw-2859	937	22	to	to	ADP
taxlaw-2859	937	23	the	the	DET
taxlaw-2859	937	24	sponsoring	sponsor	VERB
taxlaw-2859	937	25	gallery	gallery	NOUN
taxlaw-2859	937	26	under	under	ADP
taxlaw-2859	937	27	the	the	DET
taxlaw-2859	937	28	218	218	NUM
taxlaw-2859	937	29	i	i	PROPN
taxlaw-2859	937	30	d.	d.	NOUN
taxlaw-2859	937	31	219	219	NUM
taxlaw-2859	937	32	i.r.c	i.r.c	NOUN
taxlaw-2859	937	33	.	.	PUNCT
taxlaw-2859	938	1	§	§	PROPN
taxlaw-2859	938	2	513(i)(1	513(i)(1	NUM
taxlaw-2859	938	3	)	)	PUNCT
taxlaw-2859	938	4	.	.	PUNCT
taxlaw-2859	939	1	a	a	DET
taxlaw-2859	939	2	“	"	PUNCT
taxlaw-2859	939	3	substantial	substantial	ADJ
taxlaw-2859	939	4	return	return	NOUN
taxlaw-2859	939	5	payment	payment	NOUN
taxlaw-2859	939	6	”	"	PUNCT
taxlaw-2859	939	7	is	be	AUX
taxlaw-2859	939	8	any	any	DET
taxlaw-2859	939	9	benefit	benefit	NOUN
taxlaw-2859	939	10	other	other	ADJ
taxlaw-2859	939	11	than	than	ADP
taxlaw-2859	939	12	(	(	PUNCT
taxlaw-2859	939	13	a	a	DET
taxlaw-2859	939	14	)	)	PUNCT
taxlaw-2859	939	15	goods	good	NOUN
taxlaw-2859	939	16	,	,	PUNCT
taxlaw-2859	939	17	services	service	NOUN
taxlaw-2859	939	18	or	or	CCONJ
taxlaw-2859	939	19	other	other	ADJ
taxlaw-2859	939	20	benefits	benefit	NOUN
taxlaw-2859	939	21	of	of	ADP
taxlaw-2859	939	22	insubstantial	insubstantial	ADJ
taxlaw-2859	939	23	benefits	benefit	NOUN
taxlaw-2859	939	24	that	that	PRON
taxlaw-2859	939	25	are	be	AUX
taxlaw-2859	939	26	disregarded	disregard	VERB
taxlaw-2859	939	27	under	under	ADP
taxlaw-2859	939	28	treas	treas	PROPN
taxlaw-2859	939	29	.	.	PUNCT
taxlaw-2859	940	1	reg	reg	PROPN
taxlaw-2859	940	2	.	.	PUNCT
taxlaw-2859	941	1	§	§	PROPN
taxlaw-2859	941	2	1.1513–4(c)(2)(ii	1.1513–4(c)(2)(ii	PROPN
taxlaw-2859	941	3	)	)	PUNCT
taxlaw-2859	941	4	or	or	CCONJ
taxlaw-2859	941	5	(	(	PUNCT
taxlaw-2859	941	6	b	b	X
taxlaw-2859	941	7	)	)	PUNCT
taxlaw-2859	941	8	a	a	DET
taxlaw-2859	941	9	use	use	NOUN
taxlaw-2859	941	10	or	or	CCONJ
taxlaw-2859	941	11	acknowledgement	acknowledgement	NOUN
taxlaw-2859	941	12	described	describe	VERB
taxlaw-2859	941	13	in	in	ADP
taxlaw-2859	941	14	treas	treas	PROPN
taxlaw-2859	941	15	.	.	PUNCT
taxlaw-2859	942	1	reg	reg	PROPN
taxlaw-2859	942	2	.	.	PUNCT
taxlaw-2859	943	1	§	§	PROPN
taxlaw-2859	943	2	1.1513–4(c)(2)(iv	1.1513–4(c)(2)(iv	NUM
taxlaw-2859	943	3	)	)	PUNCT
taxlaw-2859	943	4	.	.	PUNCT
taxlaw-2859	944	1	treas	treas	PROPN
taxlaw-2859	944	2	.	.	PUNCT
taxlaw-2859	945	1	reg	reg	PROPN
taxlaw-2859	945	2	.	.	PUNCT
taxlaw-2859	946	1	§	§	PROPN
taxlaw-2859	946	2	1.513–4(c)(2)(i	1.513–4(c)(2)(i	NUM
taxlaw-2859	946	3	)	)	PUNCT
taxlaw-2859	946	4	.	.	PUNCT
taxlaw-2859	947	1	220	220	NUM
taxlaw-2859	947	2	i.r.c	i.r.c	NOUN
taxlaw-2859	947	3	.	.	PUNCT
taxlaw-2859	948	1	§	§	PROPN
taxlaw-2859	948	2	513(i)(2)(a	513(i)(2)(a	PROPN
taxlaw-2859	948	3	)	)	PUNCT
taxlaw-2859	948	4	.	.	PUNCT
taxlaw-2859	949	1	221	221	NUM
taxlaw-2859	949	2	benefits	benefit	NOUN
taxlaw-2859	949	3	may	may	AUX
taxlaw-2859	949	4	include	include	VERB
taxlaw-2859	949	5	advertising	advertising	NOUN
taxlaw-2859	949	6	,	,	PUNCT
taxlaw-2859	949	7	an	an	DET
taxlaw-2859	949	8	exclusive	exclusive	ADJ
taxlaw-2859	949	9	provider	provider	NOUN
taxlaw-2859	949	10	arrangement	arrangement	NOUN
taxlaw-2859	949	11	,	,	PUNCT
taxlaw-2859	949	12	certain	certain	ADJ
taxlaw-2859	949	13	goods	good	NOUN
taxlaw-2859	949	14	,	,	PUNCT
taxlaw-2859	949	15	facilities	facility	NOUN
taxlaw-2859	949	16	,	,	PUNCT
taxlaw-2859	949	17	services	service	NOUN
taxlaw-2859	949	18	or	or	CCONJ
taxlaw-2859	949	19	other	other	ADJ
taxlaw-2859	949	20	privileges	privilege	NOUN
taxlaw-2859	949	21	,	,	PUNCT
taxlaw-2859	949	22	and	and	CCONJ
taxlaw-2859	949	23	an	an	DET
taxlaw-2859	949	24	exclusive	exclusive	ADJ
taxlaw-2859	949	25	or	or	CCONJ
taxlaw-2859	949	26	nonexclusive	nonexclusive	ADJ
taxlaw-2859	949	27	right	right	NOUN
taxlaw-2859	949	28	to	to	PART
taxlaw-2859	949	29	use	use	VERB
taxlaw-2859	949	30	an	an	DET
taxlaw-2859	949	31	intangible	intangible	ADJ
taxlaw-2859	949	32	asset	asset	NOUN
taxlaw-2859	949	33	(	(	PUNCT
taxlaw-2859	949	34	e.g.	e.g.	ADJ
taxlaw-2859	949	35	,	,	PUNCT
taxlaw-2859	949	36	trademark	trademark	NOUN
taxlaw-2859	949	37	,	,	PUNCT
taxlaw-2859	949	38	patent	patent	NOUN
taxlaw-2859	949	39	,	,	PUNCT
taxlaw-2859	949	40	logo	logo	NOUN
taxlaw-2859	949	41	,	,	PUNCT
taxlaw-2859	949	42	or	or	CCONJ
taxlaw-2859	949	43	designation	designation	NOUN
taxlaw-2859	949	44	)	)	PUNCT
taxlaw-2859	949	45	of	of	ADP
taxlaw-2859	949	46	the	the	DET
taxlaw-2859	949	47	exempt	exempt	ADJ
taxlaw-2859	949	48	organization	organization	NOUN
taxlaw-2859	949	49	.	.	PUNCT
taxlaw-2859	950	1	treas	treas	PROPN
taxlaw-2859	950	2	.	.	PUNCT
taxlaw-2859	951	1	reg	reg	PROPN
taxlaw-2859	951	2	.	.	PUNCT
taxlaw-2859	952	1	§	§	PROPN
taxlaw-2859	952	2	1.1513	1.1513	NUM
taxlaw-2859	952	3	-	-	PUNCT
taxlaw-2859	952	4	4(c)(2)(iii	4(c)(2)(iii	NUM
taxlaw-2859	952	5	)	)	PUNCT
taxlaw-2859	952	6	.	.	PUNCT
taxlaw-2859	953	1	222	222	NUM
taxlaw-2859	953	2	treas	trea	NOUN
taxlaw-2859	953	3	.	.	PUNCT
taxlaw-2859	954	1	reg	reg	NOUN
taxlaw-2859	954	2	.	.	PUNCT
taxlaw-2859	955	1	1.513	1.513	NUM
taxlaw-2859	955	2	-	-	SYM
taxlaw-2859	955	3	4(c)(2)(iii	4(c)(2)(iii	NUM
taxlaw-2859	955	4	)	)	PUNCT
taxlaw-2859	955	5	,	,	PUNCT
taxlaw-2859	955	6	illustration	illustration	NOUN
taxlaw-2859	955	7	n	n	CCONJ
taxlaw-2859	955	8	(	(	PUNCT
taxlaw-2859	955	9	describing	describe	VERB
taxlaw-2859	955	10	how	how	SCONJ
taxlaw-2859	955	11	a	a	DET
taxlaw-2859	955	12	dinner	dinner	NOUN
taxlaw-2859	955	13	provided	provide	VERB
taxlaw-2859	955	14	to	to	ADP
taxlaw-2859	955	15	sponsors	sponsor	NOUN
taxlaw-2859	955	16	of	of	ADP
taxlaw-2859	955	17	an	an	DET
taxlaw-2859	955	18	art	art	NOUN
taxlaw-2859	955	19	exhibition	exhibition	NOUN
taxlaw-2859	955	20	would	would	AUX
taxlaw-2859	955	21	be	be	AUX
taxlaw-2859	955	22	considered	consider	VERB
taxlaw-2859	955	23	a	a	DET
taxlaw-2859	955	24	substantial	substantial	ADJ
taxlaw-2859	955	25	return	return	NOUN
taxlaw-2859	955	26	benefit	benefit	NOUN
taxlaw-2859	955	27	)	)	PUNCT
taxlaw-2859	955	28	;	;	PUNCT
taxlaw-2859	956	1	treas	treas	PROPN
taxlaw-2859	956	2	.	.	PUNCT
taxlaw-2859	957	1	reg	reg	PROPN
taxlaw-2859	957	2	.	.	PUNCT
taxlaw-2859	958	1	§	§	PROPN
taxlaw-2859	958	2	1.1513	1.1513	NUM
taxlaw-2859	958	3	-	-	SYM
taxlaw-2859	958	4	4(f	4(f	NUM
taxlaw-2859	958	5	)	)	PUNCT
taxlaw-2859	958	6	,	,	PUNCT
taxlaw-2859	958	7	illustration	illustration	NOUN
taxlaw-2859	958	8	t	t	PROPN
taxlaw-2859	958	9	(	(	PUNCT
taxlaw-2859	958	10	describing	describe	VERB
taxlaw-2859	958	11	how	how	SCONJ
taxlaw-2859	958	12	a	a	DET
taxlaw-2859	958	13	symphony	symphony	ADJ
taxlaw-2859	958	14	orchestra	orchestra	NOUN
taxlaw-2859	958	15	’s	’s	PART
taxlaw-2859	958	16	promotion	promotion	NOUN
taxlaw-2859	958	17	of	of	ADP
taxlaw-2859	958	18	a	a	DET
taxlaw-2859	958	19	sponsor	sponsor	NOUN
taxlaw-2859	958	20	’s	’s	PART
taxlaw-2859	958	21	business	business	NOUN
taxlaw-2859	958	22	in	in	ADP
taxlaw-2859	958	23	the	the	DET
taxlaw-2859	958	24	symphony	symphony	NOUN
taxlaw-2859	958	25	’s	’s	PART
taxlaw-2859	958	26	program	program	NOUN
taxlaw-2859	958	27	guide	guide	NOUN
taxlaw-2859	958	28	and	and	CCONJ
taxlaw-2859	958	29	complimentary	complimentary	ADJ
taxlaw-2859	958	30	tickets	ticket	NOUN
taxlaw-2859	958	31	to	to	ADP
taxlaw-2859	958	32	a	a	DET
taxlaw-2859	958	33	symphony	symphony	ADJ
taxlaw-2859	958	34	show	show	NOUN
taxlaw-2859	958	35	are	be	AUX
taxlaw-2859	958	36	substantial	substantial	ADJ
taxlaw-2859	958	37	benefits	benefit	NOUN
taxlaw-2859	958	38	)	)	PUNCT
taxlaw-2859	958	39	.	.	PUNCT
taxlaw-2859	959	1	2017	2017	NUM
taxlaw-2859	959	2	]	]	PUNCT
taxlaw-2859	959	3	gallery	gallery	NOUN
taxlaw-2859	959	4	-	-	PUNCT
taxlaw-2859	959	5	supported	support	VERB
taxlaw-2859	959	6	art	art	NOUN
taxlaw-2859	959	7	exhibitions	exhibition	NOUN
taxlaw-2859	959	8	107	107	NUM
taxlaw-2859	959	9	“	"	PUNCT
taxlaw-2859	959	10	substantial	substantial	ADJ
taxlaw-2859	959	11	return	return	NOUN
taxlaw-2859	959	12	benefit	benefit	NOUN
taxlaw-2859	959	13	”	"	PUNCT
taxlaw-2859	959	14	rules	rule	NOUN
taxlaw-2859	959	15	.	.	PUNCT
taxlaw-2859	960	1	because	because	SCONJ
taxlaw-2859	960	2	appreciation	appreciation	NOUN
taxlaw-2859	960	3	,	,	PUNCT
taxlaw-2859	960	4	if	if	SCONJ
taxlaw-2859	960	5	any	any	PRON
taxlaw-2859	960	6	,	,	PUNCT
taxlaw-2859	960	7	benefitting	benefit	VERB
taxlaw-2859	960	8	a	a	DET
taxlaw-2859	960	9	sponsoring	sponsor	VERB
taxlaw-2859	960	10	gallery	gallery	NOUN
taxlaw-2859	960	11	is	be	AUX
taxlaw-2859	960	12	not	not	PART
taxlaw-2859	960	13	considered	consider	VERB
taxlaw-2859	960	14	to	to	PART
taxlaw-2859	960	15	be	be	AUX
taxlaw-2859	960	16	a	a	DET
taxlaw-2859	960	17	“	"	PUNCT
taxlaw-2859	960	18	substantial	substantial	ADJ
taxlaw-2859	960	19	return	return	NOUN
taxlaw-2859	960	20	benefit	benefit	NOUN
taxlaw-2859	960	21	,	,	PUNCT
taxlaw-2859	960	22	”	"	PUNCT
taxlaw-2859	960	23	the	the	DET
taxlaw-2859	960	24	result	result	NOUN
taxlaw-2859	960	25	is	be	AUX
taxlaw-2859	960	26	that	that	SCONJ
taxlaw-2859	960	27	the	the	DET
taxlaw-2859	960	28	amount	amount	NOUN
taxlaw-2859	960	29	of	of	ADP
taxlaw-2859	960	30	the	the	DET
taxlaw-2859	960	31	gallery	gallery	NOUN
taxlaw-2859	960	32	donation	donation	NOUN
taxlaw-2859	960	33	that	that	PRON
taxlaw-2859	960	34	is	be	AUX
taxlaw-2859	960	35	taxable	taxable	ADJ
taxlaw-2859	960	36	to	to	ADP
taxlaw-2859	960	37	the	the	DET
taxlaw-2859	960	38	art	art	NOUN
taxlaw-2859	960	39	museum	museum	NOUN
taxlaw-2859	960	40	as	as	ADP
taxlaw-2859	960	41	unrelated	unrelated	ADJ
taxlaw-2859	960	42	business	business	NOUN
taxlaw-2859	960	43	income	income	NOUN
taxlaw-2859	960	44	is	be	AUX
taxlaw-2859	960	45	reduced	reduce	VERB
taxlaw-2859	960	46	or	or	CCONJ
taxlaw-2859	960	47	entirely	entirely	ADV
taxlaw-2859	960	48	eliminated	eliminate	VERB
taxlaw-2859	960	49	.	.	PUNCT
taxlaw-2859	961	1	in	in	ADP
taxlaw-2859	961	2	any	any	DET
taxlaw-2859	961	3	case	case	NOUN
taxlaw-2859	961	4	,	,	PUNCT
taxlaw-2859	961	5	whether	whether	SCONJ
taxlaw-2859	961	6	gallery	gallery	NOUN
taxlaw-2859	961	7	-	-	PUNCT
taxlaw-2859	961	8	supported	support	VERB
taxlaw-2859	961	9	art	art	NOUN
taxlaw-2859	961	10	exhibitions	exhibition	NOUN
taxlaw-2859	961	11	generate	generate	VERB
taxlaw-2859	961	12	unrelated	unrelated	ADJ
taxlaw-2859	961	13	business	business	NOUN
taxlaw-2859	961	14	income	income	NOUN
taxlaw-2859	961	15	or	or	CCONJ
taxlaw-2859	961	16	not	not	PART
taxlaw-2859	961	17	is	be	AUX
taxlaw-2859	961	18	unlikely	unlikely	ADJ
taxlaw-2859	961	19	to	to	PART
taxlaw-2859	961	20	have	have	VERB
taxlaw-2859	961	21	a	a	DET
taxlaw-2859	961	22	significant	significant	ADJ
taxlaw-2859	961	23	deterrence	deterrence	NOUN
taxlaw-2859	961	24	effect	effect	NOUN
taxlaw-2859	961	25	upon	upon	SCONJ
taxlaw-2859	961	26	their	their	PRON
taxlaw-2859	961	27	continuation	continuation	NOUN
taxlaw-2859	961	28	.	.	PUNCT
taxlaw-2859	962	1	even	even	ADV
taxlaw-2859	962	2	if	if	SCONJ
taxlaw-2859	962	3	profit	profit	NOUN
taxlaw-2859	962	4	were	be	AUX
taxlaw-2859	962	5	defined	define	VERB
taxlaw-2859	962	6	expansively	expansively	ADV
taxlaw-2859	962	7	to	to	PART
taxlaw-2859	962	8	include	include	VERB
taxlaw-2859	962	9	not	not	PART
taxlaw-2859	962	10	only	only	ADV
taxlaw-2859	962	11	gallery	gallery	NOUN
taxlaw-2859	962	12	donations	donation	NOUN
taxlaw-2859	962	13	but	but	CCONJ
taxlaw-2859	962	14	also	also	ADV
taxlaw-2859	962	15	admission	admission	NOUN
taxlaw-2859	962	16	ticket	ticket	NOUN
taxlaw-2859	962	17	revenues	revenue	NOUN
taxlaw-2859	962	18	and	and	CCONJ
taxlaw-2859	962	19	even	even	ADV
taxlaw-2859	962	20	grants	grant	NOUN
taxlaw-2859	962	21	received	receive	VERB
taxlaw-2859	962	22	because	because	SCONJ
taxlaw-2859	962	23	of	of	ADP
taxlaw-2859	962	24	successful	successful	ADJ
taxlaw-2859	962	25	attendance	attendance	NOUN
taxlaw-2859	962	26	numbers	number	NOUN
taxlaw-2859	962	27	at	at	ADP
taxlaw-2859	962	28	gallery	gallery	NOUN
taxlaw-2859	962	29	-	-	PUNCT
taxlaw-2859	962	30	supported	support	VERB
taxlaw-2859	962	31	exhibitions	exhibition	NOUN
taxlaw-2859	962	32	,	,	PUNCT
taxlaw-2859	962	33	there	there	PRON
taxlaw-2859	962	34	likely	likely	ADV
taxlaw-2859	962	35	would	would	AUX
taxlaw-2859	962	36	be	be	AUX
taxlaw-2859	962	37	little	little	ADJ
taxlaw-2859	962	38	or	or	CCONJ
taxlaw-2859	962	39	no	no	DET
taxlaw-2859	962	40	“	"	PUNCT
taxlaw-2859	962	41	profit	profit	NOUN
taxlaw-2859	962	42	”	"	PUNCT
taxlaw-2859	962	43	subject	subject	NOUN
taxlaw-2859	962	44	to	to	ADP
taxlaw-2859	962	45	the	the	DET
taxlaw-2859	962	46	ubit	ubit	NOUN
taxlaw-2859	962	47	.	.	PUNCT
taxlaw-2859	963	1	museums	museum	NOUN
taxlaw-2859	963	2	could	could	AUX
taxlaw-2859	963	3	deduct	deduct	VERB
taxlaw-2859	963	4	all	all	DET
taxlaw-2859	963	5	business	business	NOUN
taxlaw-2859	963	6	expenses	expense	NOUN
taxlaw-2859	963	7	and	and	CCONJ
taxlaw-2859	963	8	proportionate	proportionate	VERB
taxlaw-2859	963	9	overhead	overhead	NOUN
taxlaw-2859	963	10	directly	directly	ADV
taxlaw-2859	963	11	attributable	attributable	ADJ
taxlaw-2859	963	12	to	to	ADP
taxlaw-2859	963	13	the	the	DET
taxlaw-2859	963	14	gallery	gallery	NOUN
taxlaw-2859	963	15	-	-	PUNCT
taxlaw-2859	963	16	supported	support	VERB
taxlaw-2859	963	17	exhibition	exhibition	NOUN
taxlaw-2859	963	18	,	,	PUNCT
taxlaw-2859	963	19	leaving	leave	VERB
taxlaw-2859	963	20	little	little	ADJ
taxlaw-2859	963	21	revenue	revenue	NOUN
taxlaw-2859	963	22	to	to	PART
taxlaw-2859	963	23	tax	tax	VERB
taxlaw-2859	963	24	.	.	PUNCT
taxlaw-2859	964	1	a	a	DET
taxlaw-2859	964	2	review	review	NOUN
taxlaw-2859	964	3	of	of	ADP
taxlaw-2859	964	4	recent	recent	ADJ
taxlaw-2859	964	5	museum	museum	NOUN
taxlaw-2859	964	6	unrelated	unrelated	ADJ
taxlaw-2859	964	7	business	business	NOUN
taxlaw-2859	964	8	tax	tax	NOUN
taxlaw-2859	964	9	reporting	reporting	NOUN
taxlaw-2859	964	10	on	on	ADP
taxlaw-2859	964	11	form	form	NOUN
taxlaw-2859	964	12	990	990	NUM
taxlaw-2859	964	13	-	-	PUNCT
taxlaw-2859	964	14	t	t	NOUN
taxlaw-2859	964	15	confirms	confirm	VERB
taxlaw-2859	964	16	this	this	DET
taxlaw-2859	964	17	outcome	outcome	NOUN
taxlaw-2859	964	18	,	,	PUNCT
taxlaw-2859	964	19	223	223	NUM
taxlaw-2859	964	20	and	and	CCONJ
taxlaw-2859	964	21	there	there	PRON
taxlaw-2859	964	22	is	be	VERB
taxlaw-2859	964	23	little	little	ADJ
taxlaw-2859	964	24	reason	reason	NOUN
taxlaw-2859	964	25	to	to	PART
taxlaw-2859	964	26	think	think	VERB
taxlaw-2859	964	27	that	that	SCONJ
taxlaw-2859	964	28	characterizing	characterize	VERB
taxlaw-2859	964	29	gallery	gallery	NOUN
taxlaw-2859	964	30	donations	donation	NOUN
taxlaw-2859	964	31	as	as	ADP
taxlaw-2859	964	32	additional	additional	ADJ
taxlaw-2859	964	33	unrelated	unrelated	ADJ
taxlaw-2859	964	34	business	business	NOUN
taxlaw-2859	964	35	income	income	NOUN
taxlaw-2859	964	36	would	would	AUX
taxlaw-2859	964	37	change	change	VERB
taxlaw-2859	964	38	the	the	DET
taxlaw-2859	964	39	current	current	ADJ
taxlaw-2859	964	40	practice	practice	NOUN
taxlaw-2859	964	41	.	.	PUNCT
taxlaw-2859	965	1	b.	b.	NOUN
taxlaw-2859	965	2	lack	lack	NOUN
taxlaw-2859	965	3	of	of	ADP
taxlaw-2859	965	4	self	self	NOUN
taxlaw-2859	965	5	-	-	PUNCT
taxlaw-2859	965	6	discipline	discipline	NOUN
taxlaw-2859	965	7	the	the	DET
taxlaw-2859	965	8	art	art	NOUN
taxlaw-2859	965	9	industry	industry	NOUN
taxlaw-2859	965	10	demonstrates	demonstrate	VERB
taxlaw-2859	965	11	a	a	DET
taxlaw-2859	965	12	near	near	ADJ
taxlaw-2859	965	13	total	total	ADJ
taxlaw-2859	965	14	lack	lack	NOUN
taxlaw-2859	965	15	of	of	ADP
taxlaw-2859	965	16	industry	industry	NOUN
taxlaw-2859	965	17	self	self	NOUN
taxlaw-2859	965	18	-	-	PUNCT
taxlaw-2859	965	19	discipline	discipline	NOUN
taxlaw-2859	965	20	with	with	ADP
taxlaw-2859	965	21	respect	respect	NOUN
taxlaw-2859	965	22	to	to	ADP
taxlaw-2859	965	23	the	the	DET
taxlaw-2859	965	24	permissibility	permissibility	NOUN
taxlaw-2859	965	25	of	of	ADP
taxlaw-2859	965	26	gallery	gallery	NOUN
taxlaw-2859	965	27	-	-	PUNCT
taxlaw-2859	965	28	supported	support	VERB
taxlaw-2859	965	29	museum	museum	NOUN
taxlaw-2859	965	30	exhibitions	exhibition	NOUN
taxlaw-2859	965	31	.	.	PUNCT
taxlaw-2859	966	1	among	among	ADP
taxlaw-2859	966	2	the	the	DET
taxlaw-2859	966	3	publicly	publicly	ADV
taxlaw-2859	966	4	available	available	ADJ
taxlaw-2859	966	5	written	write	VERB
taxlaw-2859	966	6	guidelines	guideline	NOUN
taxlaw-2859	966	7	reviewed	review	VERB
taxlaw-2859	966	8	,	,	PUNCT
taxlaw-2859	966	9	no	no	DET
taxlaw-2859	966	10	self	self	NOUN
taxlaw-2859	966	11	-	-	PUNCT
taxlaw-2859	966	12	regulatory	regulatory	ADJ
taxlaw-2859	966	13	museum	museum	NOUN
taxlaw-2859	966	14	association	association	PROPN
taxlaw-2859	966	15	and	and	CCONJ
taxlaw-2859	966	16	,	,	PUNCT
taxlaw-2859	966	17	with	with	ADP
taxlaw-2859	966	18	rare	rare	ADJ
taxlaw-2859	966	19	exception	exception	NOUN
taxlaw-2859	966	20	,	,	PUNCT
taxlaw-2859	966	21	no	no	DET
taxlaw-2859	966	22	individual	individual	ADJ
taxlaw-2859	966	23	museum	museum	NOUN
taxlaw-2859	966	24	specifically	specifically	ADV
taxlaw-2859	966	25	prohibits	prohibit	VERB
taxlaw-2859	966	26	donations	donation	NOUN
taxlaw-2859	966	27	made	make	VERB
taxlaw-2859	966	28	by	by	ADP
taxlaw-2859	966	29	galleries	gallery	NOUN
taxlaw-2859	966	30	,	,	PUNCT
taxlaw-2859	966	31	as	as	ADP
taxlaw-2859	966	32	a	a	DET
taxlaw-2859	966	33	general	general	ADJ
taxlaw-2859	966	34	matter	matter	NOUN
taxlaw-2859	966	35	or	or	CCONJ
taxlaw-2859	966	36	specifically	specifically	ADV
taxlaw-2859	966	37	with	with	ADP
taxlaw-2859	966	38	respect	respect	NOUN
taxlaw-2859	966	39	to	to	ADP
taxlaw-2859	966	40	underwriting	underwrite	VERB
taxlaw-2859	966	41	the	the	DET
taxlaw-2859	966	42	direct	direct	ADJ
taxlaw-2859	966	43	costs	cost	NOUN
taxlaw-2859	966	44	of	of	ADP
taxlaw-2859	966	45	an	an	DET
taxlaw-2859	966	46	exhibition	exhibition	NOUN
taxlaw-2859	966	47	.	.	PUNCT
taxlaw-2859	967	1	gallery	gallery	NOUN
taxlaw-2859	967	2	-	-	PUNCT
taxlaw-2859	967	3	supported	support	VERB
taxlaw-2859	967	4	art	art	NOUN
taxlaw-2859	967	5	exhibitions	exhibition	NOUN
taxlaw-2859	967	6	are	be	AUX
taxlaw-2859	967	7	thus	thus	ADV
taxlaw-2859	967	8	largely	largely	ADV
taxlaw-2859	967	9	permissible	permissible	ADJ
taxlaw-2859	967	10	under	under	ADP
taxlaw-2859	967	11	individual	individual	ADJ
taxlaw-2859	967	12	museum	museum	NOUN
taxlaw-2859	967	13	and	and	CCONJ
taxlaw-2859	967	14	other	other	ADJ
taxlaw-2859	967	15	industry	industry	NOUN
taxlaw-2859	967	16	association	association	NOUN
taxlaw-2859	967	17	guidelines	guideline	NOUN
taxlaw-2859	967	18	.	.	PUNCT
taxlaw-2859	968	1	even	even	ADV
taxlaw-2859	968	2	if	if	SCONJ
taxlaw-2859	968	3	museums	museum	NOUN
taxlaw-2859	968	4	or	or	CCONJ
taxlaw-2859	968	5	the	the	DET
taxlaw-2859	968	6	art	art	NOUN
taxlaw-2859	968	7	industry	industry	NOUN
taxlaw-2859	968	8	adopted	adopt	VERB
taxlaw-2859	968	9	such	such	ADJ
taxlaw-2859	968	10	guidelines	guideline	NOUN
taxlaw-2859	968	11	,	,	PUNCT
taxlaw-2859	968	12	the	the	DET
taxlaw-2859	968	13	absence	absence	NOUN
taxlaw-2859	968	14	of	of	ADP
taxlaw-2859	968	15	meaningful	meaningful	ADJ
taxlaw-2859	968	16	enforcement	enforcement	NOUN
taxlaw-2859	968	17	mechanisms	mechanism	NOUN
taxlaw-2859	968	18	fail	fail	VERB
taxlaw-2859	968	19	to	to	PART
taxlaw-2859	968	20	provide	provide	VERB
taxlaw-2859	968	21	confidence	confidence	NOUN
taxlaw-2859	968	22	that	that	SCONJ
taxlaw-2859	968	23	museums	museum	NOUN
taxlaw-2859	968	24	would	would	AUX
taxlaw-2859	968	25	observe	observe	VERB
taxlaw-2859	968	26	them	they	PRON
taxlaw-2859	968	27	.	.	PUNCT
taxlaw-2859	969	1	for	for	ADP
taxlaw-2859	969	2	example	example	NOUN
taxlaw-2859	969	3	,	,	PUNCT
taxlaw-2859	969	4	following	follow	VERB
taxlaw-2859	969	5	the	the	DET
taxlaw-2859	969	6	aamd	aamd	PROPN
taxlaw-2859	969	7	’s	’s	PART
taxlaw-2859	969	8	2014	2014	NUM
taxlaw-2859	969	9	sanction	sanction	NOUN
taxlaw-2859	969	10	of	of	ADP
taxlaw-2859	969	11	the	the	DET
taxlaw-2859	969	12	delaware	delaware	PROPN
taxlaw-2859	969	13	art	art	PROPN
taxlaw-2859	969	14	museum	museum	PROPN
taxlaw-2859	969	15	for	for	ADP
taxlaw-2859	969	16	its	its	PRON
taxlaw-2859	969	17	deaccession	deaccession	NOUN
taxlaw-2859	969	18	of	of	ADP
taxlaw-2859	969	19	several	several	ADJ
taxlaw-2859	969	20	artworks	artwork	NOUN
taxlaw-2859	969	21	,	,	PUNCT
taxlaw-2859	969	22	the	the	DET
taxlaw-2859	969	23	delaware	delaware	PROPN
taxlaw-2859	969	24	art	art	PROPN
taxlaw-2859	969	25	museum	museum	PROPN
taxlaw-2859	969	26	nonetheless	nonetheless	ADV
taxlaw-2859	969	27	collaborated	collaborate	VERB
taxlaw-2859	969	28	with	with	ADP
taxlaw-2859	969	29	an	an	DET
taxlaw-2859	969	30	aamd	aamd	ADJ
taxlaw-2859	969	31	-	-	PUNCT
taxlaw-2859	969	32	member	member	NOUN
taxlaw-2859	969	33	–	–	PUNCT
taxlaw-2859	969	34	the	the	DET
taxlaw-2859	969	35	director	director	NOUN
taxlaw-2859	969	36	of	of	ADP
taxlaw-2859	969	37	the	the	DET
taxlaw-2859	969	38	smithsonian	smithsonian	PROPN
taxlaw-2859	969	39	american	american	PROPN
taxlaw-2859	969	40	art	art	PROPN
taxlaw-2859	969	41	museum	museum	PROPN
taxlaw-2859	969	42	no	no	ADV
taxlaw-2859	969	43	less	less	ADJ
taxlaw-2859	969	44	.	.	PUNCT
taxlaw-2859	970	1	224	224	NUM
taxlaw-2859	970	2	even	even	ADV
taxlaw-2859	970	3	if	if	SCONJ
taxlaw-2859	970	4	aamd	aamd	ADJ
taxlaw-2859	970	5	members	member	NOUN
taxlaw-2859	970	6	honor	honor	VERB
taxlaw-2859	970	7	sanctions	sanction	NOUN
taxlaw-2859	970	8	,	,	PUNCT
taxlaw-2859	970	9	they	they	PRON
taxlaw-2859	970	10	may	may	AUX
taxlaw-2859	970	11	not	not	PART
taxlaw-2859	970	12	be	be	AUX
taxlaw-2859	970	13	sufficiently	sufficiently	ADV
taxlaw-2859	970	14	severe	severe	ADJ
taxlaw-2859	970	15	to	to	PART
taxlaw-2859	970	16	deter	deter	VERB
taxlaw-2859	970	17	violations	violation	NOUN
taxlaw-2859	970	18	,	,	PUNCT
taxlaw-2859	970	19	such	such	ADJ
taxlaw-2859	970	20	as	as	ADP
taxlaw-2859	970	21	in	in	ADP
taxlaw-2859	970	22	the	the	DET
taxlaw-2859	970	23	case	case	NOUN
taxlaw-2859	970	24	of	of	ADP
taxlaw-2859	970	25	the	the	DET
taxlaw-2859	970	26	two	two	NUM
taxlaw-2859	970	27	-	-	PUNCT
taxlaw-2859	970	28	year	year	NOUN
taxlaw-2859	970	29	sanction	sanction	NOUN
taxlaw-2859	970	30	for	for	ADP
taxlaw-2859	970	31	the	the	DET
taxlaw-2859	970	32	national	national	PROPN
taxlaw-2859	970	33	academy	academy	PROPN
taxlaw-2859	970	34	museum.225	museum.225	PROPN
taxlaw-2859	970	35	c.	c.	PROPN
taxlaw-2859	970	36	cooperation	cooperation	NOUN
taxlaw-2859	970	37	is	be	AUX
taxlaw-2859	970	38	currently	currently	ADV
taxlaw-2859	970	39	the	the	DET
taxlaw-2859	970	40	only	only	ADJ
taxlaw-2859	970	41	option	option	NOUN
taxlaw-2859	970	42	the	the	DET
taxlaw-2859	970	43	art	art	NOUN
taxlaw-2859	970	44	industry	industry	NOUN
taxlaw-2859	970	45	demonstrates	demonstrate	VERB
taxlaw-2859	970	46	self	self	NOUN
taxlaw-2859	970	47	-	-	PUNCT
taxlaw-2859	970	48	awareness	awareness	NOUN
taxlaw-2859	970	49	of	of	ADP
taxlaw-2859	970	50	the	the	DET
taxlaw-2859	970	51	potential	potential	NOUN
taxlaw-2859	970	52	for	for	ADP
taxlaw-2859	970	53	conflict	conflict	NOUN
taxlaw-2859	970	54	that	that	PRON
taxlaw-2859	970	55	gallery	gallery	NOUN
taxlaw-2859	970	56	-	-	PUNCT
taxlaw-2859	970	57	supported	support	VERB
taxlaw-2859	970	58	museum	museum	NOUN
taxlaw-2859	970	59	exhibitions	exhibition	NOUN
taxlaw-2859	970	60	present	present	ADJ
taxlaw-2859	970	61	.	.	PUNCT
taxlaw-2859	971	1	for	for	ADP
taxlaw-2859	971	2	example	example	NOUN
taxlaw-2859	971	3	,	,	PUNCT
taxlaw-2859	971	4	the	the	DET
taxlaw-2859	971	5	whitney	whitney	PROPN
taxlaw-2859	971	6	museum	museum	PROPN
taxlaw-2859	971	7	of	of	ADP
taxlaw-2859	971	8	american	american	PROPN
taxlaw-2859	971	9	art	art	NOUN
taxlaw-2859	971	10	did	do	AUX
taxlaw-2859	971	11	not	not	PART
taxlaw-2859	971	12	allow	allow	VERB
taxlaw-2859	971	13	robert	robert	PROPN
taxlaw-2859	971	14	morris	morris	PROPN
taxlaw-2859	971	15	to	to	PART
taxlaw-2859	971	16	arbitrage	arbitrage	VERB
taxlaw-2859	971	17	art	art	NOUN
taxlaw-2859	971	18	with	with	ADP
taxlaw-2859	971	19	the	the	DET
taxlaw-2859	971	20	museum	museum	NOUN
taxlaw-2859	971	21	’s	’s	PART
taxlaw-2859	971	22	funds	fund	NOUN
taxlaw-2859	971	23	and	and	CCONJ
taxlaw-2859	971	24	his	his	PRON
taxlaw-2859	971	25	insider	insider	NOUN
taxlaw-2859	971	26	knowledge	knowledge	NOUN
taxlaw-2859	971	27	–	–	PUNCT
taxlaw-2859	971	28	even	even	ADV
taxlaw-2859	971	29	for	for	ADP
taxlaw-2859	971	30	the	the	DET
taxlaw-2859	971	31	museum	museum	NOUN
taxlaw-2859	971	32	’s	’s	PART
taxlaw-2859	971	33	benefit	benefit	NOUN
taxlaw-2859	971	34	and	and	CCONJ
taxlaw-2859	971	35	not	not	PART
taxlaw-2859	971	36	his	his	PRON
taxlaw-2859	971	37	own	own	ADJ
taxlaw-2859	971	38	–	–	PUNCT
taxlaw-2859	971	39	as	as	SCONJ
taxlaw-2859	971	40	proposed	propose	VERB
taxlaw-2859	971	41	for	for	ADP
taxlaw-2859	971	42	223	223	NUM
taxlaw-2859	971	43	see	see	NOUN
taxlaw-2859	971	44	,	,	PUNCT
taxlaw-2859	971	45	e.g.	e.g.	ADV
taxlaw-2859	971	46	,	,	PUNCT
taxlaw-2859	971	47	art	art	PROPN
taxlaw-2859	971	48	institute	institute	PROPN
taxlaw-2859	971	49	of	of	ADP
taxlaw-2859	971	50	chicago	chicago	PROPN
taxlaw-2859	971	51	,	,	PUNCT
taxlaw-2859	971	52	form	form	VERB
taxlaw-2859	971	53	990	990	NUM
taxlaw-2859	971	54	-	-	PUNCT
taxlaw-2859	971	55	t	t	NOUN
taxlaw-2859	971	56	,	,	PUNCT
taxlaw-2859	971	57	exempt	exempt	ADJ
taxlaw-2859	971	58	organization	organization	NOUN
taxlaw-2859	971	59	business	business	NOUN
taxlaw-2859	971	60	income	income	NOUN
taxlaw-2859	971	61	tax	tax	NOUN
taxlaw-2859	971	62	return	return	NOUN
taxlaw-2859	971	63	(	(	PUNCT
taxlaw-2859	971	64	2015	2015	NUM
taxlaw-2859	971	65	)	)	PUNCT
taxlaw-2859	971	66	.	.	PUNCT
taxlaw-2859	972	1	224	224	NUM
taxlaw-2859	972	2	our	our	PRON
taxlaw-2859	972	3	america	america	PROPN
taxlaw-2859	972	4	:	:	PUNCT
taxlaw-2859	972	5	the	the	DET
taxlaw-2859	972	6	latino	latino	ADJ
taxlaw-2859	972	7	presence	presence	NOUN
taxlaw-2859	972	8	in	in	ADP
taxlaw-2859	972	9	american	american	ADJ
taxlaw-2859	972	10	art	art	PROPN
taxlaw-2859	972	11	,	,	PUNCT
taxlaw-2859	972	12	del	del	PROPN
taxlaw-2859	972	13	.	.	PROPN
taxlaw-2859	972	14	art	art	PROPN
taxlaw-2859	972	15	museum	museum	NOUN
taxlaw-2859	972	16	,	,	PUNCT
taxlaw-2859	972	17	http://www.delart.org/exhibits/our-america-the-latino-presence-in-american-art/	http://www.delart.org/exhibits/our-america-the-latino-presence-in-american-art/	PROPN
taxlaw-2859	972	18	[	[	X
taxlaw-2859	972	19	perma.cc/vjq4-gldw	perma.cc/vjq4-gldw	X
taxlaw-2859	972	20	]	]	X
taxlaw-2859	972	21	(	(	PUNCT
taxlaw-2859	972	22	last	last	ADV
taxlaw-2859	972	23	visited	visit	VERB
taxlaw-2859	972	24	jul	jul	PROPN
taxlaw-2859	972	25	23	23	NUM
taxlaw-2859	972	26	,	,	PUNCT
taxlaw-2859	972	27	2016	2016	NUM
taxlaw-2859	972	28	)	)	PUNCT
taxlaw-2859	972	29	;	;	PUNCT
taxlaw-2859	972	30	members	member	NOUN
taxlaw-2859	972	31	,	,	PUNCT
taxlaw-2859	972	32	ass’n	ass’n	NOUN
taxlaw-2859	972	33	of	of	ADP
taxlaw-2859	972	34	art	art	PROPN
taxlaw-2859	972	35	musuem	musuem	PROPN
taxlaw-2859	972	36	directors	director	NOUN
taxlaw-2859	972	37	,	,	PUNCT
taxlaw-2859	972	38	https://aamd.org/ourmembers/members	https://aamd.org/ourmembers/member	NOUN
taxlaw-2859	973	1	[	[	X
taxlaw-2859	973	2	perma.cc/yre2-r9	perma.cc/yre2-r9	NOUN
taxlaw-2859	973	3	gb	gb	NOUN
taxlaw-2859	973	4	]	]	PUNCT
taxlaw-2859	973	5	(	(	PUNCT
taxlaw-2859	973	6	last	last	ADV
taxlaw-2859	973	7	visited	visit	VERB
taxlaw-2859	973	8	july	july	PROPN
taxlaw-2859	973	9	23	23	NUM
taxlaw-2859	973	10	,	,	PUNCT
taxlaw-2859	973	11	2016	2016	NUM
taxlaw-2859	973	12	)	)	PUNCT
taxlaw-2859	973	13	.	.	PUNCT
taxlaw-2859	974	1	225	225	NUM
taxlaw-2859	974	2	national	national	PROPN
taxlaw-2859	974	3	academy	academy	PROPN
taxlaw-2859	974	4	museum	museum	PROPN
taxlaw-2859	974	5	,	,	PUNCT
taxlaw-2859	974	6	national	national	PROPN
taxlaw-2859	974	7	academy	academy	PROPN
taxlaw-2859	974	8	on	on	ADP
taxlaw-2859	974	9	the	the	DET
taxlaw-2859	974	10	suspension	suspension	NOUN
taxlaw-2859	974	11	of	of	ADP
taxlaw-2859	974	12	sanctions	sanction	NOUN
taxlaw-2859	974	13	by	by	ADP
taxlaw-2859	974	14	aamd	aamd	ADJ
taxlaw-2859	974	15	(	(	PUNCT
taxlaw-2859	974	16	oct	oct	PROPN
taxlaw-2859	974	17	.	.	PROPN
taxlaw-2859	974	18	18	18	NUM
taxlaw-2859	974	19	,	,	PUNCT
taxlaw-2859	974	20	2010	2010	NUM
taxlaw-2859	974	21	)	)	PUNCT
taxlaw-2859	974	22	,	,	PUNCT
taxlaw-2859	974	23	http://www.nationalacademy.org/wp-content/uploads/2012/08/national-academyon-suspension-of-sanctions-by-aamd.pdf	http://www.nationalacademy.org/wp-content/uploads/2012/08/national-academyon-suspension-of-sanctions-by-aamd.pdf	PROPN
taxlaw-2859	975	1	[	[	X
taxlaw-2859	975	2	perma.cc/s87p-snh2	perma.cc/s87p-snh2	X
taxlaw-2859	975	3	]	]	X
taxlaw-2859	975	4	(	(	PUNCT
taxlaw-2859	975	5	last	last	ADV
taxlaw-2859	975	6	visited	visit	VERB
taxlaw-2859	975	7	july	july	PROPN
taxlaw-2859	975	8	23	23	NUM
taxlaw-2859	975	9	,	,	PUNCT
taxlaw-2859	975	10	2016	2016	NUM
taxlaw-2859	975	11	)	)	PUNCT
taxlaw-2859	975	12	;	;	PUNCT
taxlaw-2859	975	13	carolina	carolina	PROPN
taxlaw-2859	975	14	miranda	miranda	PROPN
taxlaw-2859	975	15	,	,	PUNCT
taxlaw-2859	975	16	museums	museum	NOUN
taxlaw-2859	975	17	behaving	behave	VERB
taxlaw-2859	975	18	badly	badly	ADV
taxlaw-2859	975	19	:	:	PUNCT
taxlaw-2859	975	20	are	be	AUX
taxlaw-2859	975	21	sanctions	sanction	NOUN
taxlaw-2859	975	22	too	too	ADV
taxlaw-2859	975	23	little	little	ADJ
taxlaw-2859	975	24	,	,	PUNCT
taxlaw-2859	975	25	too	too	ADV
taxlaw-2859	975	26	late	late	ADV
taxlaw-2859	975	27	?	?	PUNCT
taxlaw-2859	975	28	,	,	PUNCT
taxlaw-2859	975	29	l.a	l.a	PROPN
taxlaw-2859	975	30	.	.	PROPN
taxlaw-2859	975	31	times	times	PROPN
taxlaw-2859	975	32	(	(	PUNCT
taxlaw-2859	975	33	june	june	PROPN
taxlaw-2859	975	34	21	21	NUM
taxlaw-2859	975	35	,	,	PUNCT
taxlaw-2859	975	36	2014	2014	NUM
taxlaw-2859	975	37	)	)	PUNCT
taxlaw-2859	975	38	,	,	PUNCT
taxlaw-2859	975	39	http://www.latimes.com/entertainment/arts/miranda/la-et-cam-museums-behaving-20140619-column.html	http://www.latimes.com/entertainment/arts/miranda/la-et-cam-museums-behaving-20140619-column.html	PROPN
taxlaw-2859	976	1	[	[	X
taxlaw-2859	976	2	perma.cc/mu43-hmhs	perma.cc/mu43-hmhs	NOUN
taxlaw-2859	976	3	]	]	PUNCT
taxlaw-2859	976	4	.	.	PROPN
taxlaw-2859	977	1	108	108	NUM
taxlaw-2859	977	2	columbia	columbia	PROPN
taxlaw-2859	977	3	journal	journal	PROPN
taxlaw-2859	977	4	of	of	ADP
taxlaw-2859	977	5	tax	tax	NOUN
taxlaw-2859	977	6	law	law	NOUN
taxlaw-2859	978	1	[	[	X
taxlaw-2859	978	2	vol.9:67	vol.9:67	PROPN
taxlaw-2859	978	3	his	his	PRON
taxlaw-2859	978	4	piece	piece	NOUN
taxlaw-2859	978	5	money	money	NOUN
taxlaw-2859	978	6	(	(	PUNCT
taxlaw-2859	978	7	1969).226	1969).226	NOUN
taxlaw-2859	978	8	just	just	ADV
taxlaw-2859	978	9	two	two	NUM
taxlaw-2859	978	10	years	year	NOUN
taxlaw-2859	978	11	later	later	ADV
taxlaw-2859	978	12	,	,	PUNCT
taxlaw-2859	978	13	however	however	ADV
taxlaw-2859	978	14	,	,	PUNCT
taxlaw-2859	978	15	the	the	DET
taxlaw-2859	978	16	art	art	NOUN
taxlaw-2859	978	17	world	world	NOUN
taxlaw-2859	978	18	demonstrated	demonstrate	VERB
taxlaw-2859	978	19	that	that	SCONJ
taxlaw-2859	978	20	the	the	DET
taxlaw-2859	978	21	“	"	PUNCT
taxlaw-2859	978	22	market	market	NOUN
taxlaw-2859	978	23	casts	cast	VERB
taxlaw-2859	978	24	a	a	DET
taxlaw-2859	978	25	long	long	ADJ
taxlaw-2859	978	26	shadow	shadow	NOUN
taxlaw-2859	978	27	reaching	reach	VERB
taxlaw-2859	978	28	into	into	ADP
taxlaw-2859	978	29	the	the	DET
taxlaw-2859	978	30	economy	economy	NOUN
taxlaw-2859	978	31	-	-	PUNCT
taxlaw-2859	978	32	free	free	ADJ
taxlaw-2859	978	33	zone	zone	NOUN
taxlaw-2859	978	34	of	of	ADP
taxlaw-2859	978	35	the	the	DET
taxlaw-2859	978	36	public	public	ADJ
taxlaw-2859	978	37	museum	museum	NOUN
taxlaw-2859	978	38	”	"	PUNCT
taxlaw-2859	978	39	with	with	ADP
taxlaw-2859	978	40	hans	hans	PROPN
taxlaw-2859	978	41	haacke	haacke	PROPN
taxlaw-2859	978	42	’s	’s	PART
taxlaw-2859	978	43	shapolsky	shapolsky	PROPN
taxlaw-2859	978	44	et	et	PROPN
taxlaw-2859	978	45	al	al	PROPN
taxlaw-2859	978	46	.	.	PROPN
taxlaw-2859	978	47	manhattan	manhattan	PROPN
taxlaw-2859	978	48	real	real	ADJ
taxlaw-2859	978	49	estate	estate	NOUN
taxlaw-2859	978	50	holdings	holding	NOUN
taxlaw-2859	978	51	,	,	PUNCT
taxlaw-2859	978	52	a	a	DET
taxlaw-2859	978	53	real	real	ADJ
taxlaw-2859	978	54	time	time	NOUN
taxlaw-2859	978	55	social	social	ADJ
taxlaw-2859	978	56	system	system	NOUN
taxlaw-2859	978	57	,	,	PUNCT
taxlaw-2859	978	58	as	as	ADP
taxlaw-2859	978	59	of	of	ADP
taxlaw-2859	978	60	may	may	PROPN
taxlaw-2859	978	61	1	1	NUM
taxlaw-2859	978	62	,	,	PUNCT
taxlaw-2859	978	63	1971	1971	NUM
taxlaw-2859	978	64	(	(	PUNCT
taxlaw-2859	978	65	1971).227	1971).227	X
taxlaw-2859	978	66	the	the	DET
taxlaw-2859	978	67	artwork	artwork	NOUN
taxlaw-2859	978	68	was	be	AUX
taxlaw-2859	978	69	142	142	NUM
taxlaw-2859	978	70	photographs	photograph	NOUN
taxlaw-2859	978	71	of	of	ADP
taxlaw-2859	978	72	the	the	DET
taxlaw-2859	978	73	properties	property	NOUN
taxlaw-2859	978	74	owned	own	VERB
taxlaw-2859	978	75	by	by	ADP
taxlaw-2859	978	76	a	a	DET
taxlaw-2859	978	77	well	well	ADV
taxlaw-2859	978	78	-	-	PUNCT
taxlaw-2859	978	79	known	know	VERB
taxlaw-2859	978	80	new	new	PROPN
taxlaw-2859	978	81	york	york	PROPN
taxlaw-2859	978	82	slumlord	slumlord	NOUN
taxlaw-2859	978	83	,	,	PUNCT
taxlaw-2859	978	84	and	and	CCONJ
taxlaw-2859	978	85	was	be	AUX
taxlaw-2859	978	86	to	to	PART
taxlaw-2859	978	87	be	be	AUX
taxlaw-2859	978	88	presented	present	VERB
taxlaw-2859	978	89	at	at	ADP
taxlaw-2859	978	90	the	the	DET
taxlaw-2859	978	91	guggenheim	guggenheim	PROPN
taxlaw-2859	978	92	until	until	SCONJ
taxlaw-2859	978	93	its	its	PRON
taxlaw-2859	978	94	exhibition	exhibition	NOUN
taxlaw-2859	978	95	was	be	AUX
taxlaw-2859	978	96	cancelled	cancel	VERB
taxlaw-2859	978	97	in	in	ADP
taxlaw-2859	978	98	light	light	NOUN
taxlaw-2859	978	99	of	of	ADP
taxlaw-2859	978	100	the	the	DET
taxlaw-2859	978	101	show	show	NOUN
taxlaw-2859	978	102	’s	’s	PART
taxlaw-2859	978	103	political	political	ADJ
taxlaw-2859	978	104	and	and	CCONJ
taxlaw-2859	978	105	economic	economic	ADJ
taxlaw-2859	978	106	overtones	overtone	NOUN
taxlaw-2859	978	107	.	.	PUNCT
taxlaw-2859	979	1	more	more	ADV
taxlaw-2859	979	2	recently	recently	ADV
taxlaw-2859	979	3	,	,	PUNCT
taxlaw-2859	979	4	the	the	DET
taxlaw-2859	979	5	subject	subject	NOUN
taxlaw-2859	979	6	of	of	ADP
taxlaw-2859	979	7	several	several	ADJ
taxlaw-2859	979	8	artworks	artwork	NOUN
taxlaw-2859	979	9	has	have	AUX
taxlaw-2859	979	10	critically	critically	ADV
taxlaw-2859	979	11	addressed	address	VERB
taxlaw-2859	979	12	hybrid	hybrid	NOUN
taxlaw-2859	979	13	,	,	PUNCT
taxlaw-2859	979	14	conflicting	conflicting	ADJ
taxlaw-2859	979	15	roles	role	NOUN
taxlaw-2859	979	16	within	within	ADP
taxlaw-2859	979	17	the	the	DET
taxlaw-2859	979	18	art	art	NOUN
taxlaw-2859	979	19	industry	industry	NOUN
taxlaw-2859	979	20	.	.	PUNCT
taxlaw-2859	980	1	andrea	andrea	PROPN
taxlaw-2859	980	2	fraser	fraser	PROPN
taxlaw-2859	980	3	’s	’s	PART
taxlaw-2859	980	4	performance	performance	NOUN
taxlaw-2859	980	5	art	art	NOUN
taxlaw-2859	980	6	pieces	piece	NOUN
taxlaw-2859	980	7	official	official	ADJ
taxlaw-2859	980	8	welcome	welcome	NOUN
taxlaw-2859	980	9	(	(	PUNCT
taxlaw-2859	980	10	2001	2001	NUM
taxlaw-2859	980	11	)	)	PUNCT
taxlaw-2859	980	12	and	and	CCONJ
taxlaw-2859	980	13	untitled	untitled	ADJ
taxlaw-2859	980	14	(	(	PUNCT
taxlaw-2859	980	15	2003	2003	NUM
taxlaw-2859	980	16	)	)	PUNCT
taxlaw-2859	980	17	have	have	AUX
taxlaw-2859	980	18	juxtaposed	juxtapose	VERB
taxlaw-2859	980	19	the	the	DET
taxlaw-2859	980	20	characters	character	NOUN
taxlaw-2859	980	21	of	of	ADP
taxlaw-2859	980	22	critic	critic	NOUN
taxlaw-2859	980	23	,	,	PUNCT
taxlaw-2859	980	24	artist	artist	NOUN
taxlaw-2859	980	25	,	,	PUNCT
taxlaw-2859	980	26	curator	curator	NOUN
taxlaw-2859	980	27	,	,	PUNCT
taxlaw-2859	980	28	and	and	CCONJ
taxlaw-2859	980	29	collector	collector	NOUN
taxlaw-2859	980	30	,	,	PUNCT
taxlaw-2859	980	31	and	and	CCONJ
taxlaw-2859	980	32	bill	bill	PROPN
taxlaw-2859	980	33	powhida	powhida	PROPN
taxlaw-2859	980	34	’s	’s	PART
taxlaw-2859	980	35	aforementioned	aforementione	VERB
taxlaw-2859	980	36	work	work	NOUN
taxlaw-2859	980	37	how	how	SCONJ
taxlaw-2859	980	38	the	the	DET
taxlaw-2859	980	39	new	new	ADJ
taxlaw-2859	980	40	museum	museum	NOUN
taxlaw-2859	980	41	committed	commit	VERB
taxlaw-2859	980	42	suicide	suicide	NOUN
taxlaw-2859	980	43	with	with	ADP
taxlaw-2859	980	44	banality	banality	NOUN
taxlaw-2859	980	45	(	(	PUNCT
taxlaw-2859	980	46	2009	2009	NUM
taxlaw-2859	980	47	)	)	PUNCT
taxlaw-2859	980	48	directly	directly	ADV
taxlaw-2859	980	49	addressed	address	VERB
taxlaw-2859	980	50	one	one	NUM
taxlaw-2859	980	51	museumrelated	museumrelate	VERB
taxlaw-2859	980	52	dealer	dealer	NOUN
taxlaw-2859	980	53	’s	’s	PART
taxlaw-2859	980	54	relationship	relationship	NOUN
taxlaw-2859	980	55	to	to	ADP
taxlaw-2859	980	56	new	new	ADJ
taxlaw-2859	980	57	museum	museum	NOUN
taxlaw-2859	980	58	-	-	PUNCT
taxlaw-2859	980	59	exhibited	exhibit	VERB
taxlaw-2859	980	60	artists	artist	NOUN
taxlaw-2859	980	61	.	.	PUNCT
taxlaw-2859	981	1	however	however	ADV
taxlaw-2859	981	2	,	,	PUNCT
taxlaw-2859	981	3	norms	norm	NOUN
taxlaw-2859	981	4	have	have	AUX
taxlaw-2859	981	5	not	not	PART
taxlaw-2859	981	6	yet	yet	ADV
taxlaw-2859	981	7	evolved	evolve	VERB
taxlaw-2859	981	8	to	to	PART
taxlaw-2859	981	9	set	set	VERB
taxlaw-2859	981	10	limits	limit	NOUN
taxlaw-2859	981	11	on	on	ADP
taxlaw-2859	981	12	gallery	gallery	NOUN
taxlaw-2859	981	13	-	-	PUNCT
taxlaw-2859	981	14	supported	support	VERB
taxlaw-2859	981	15	art	art	NOUN
taxlaw-2859	981	16	exhibitions	exhibition	NOUN
taxlaw-2859	981	17	.	.	PUNCT
taxlaw-2859	982	1	this	this	DET
taxlaw-2859	982	2	persistence	persistence	NOUN
taxlaw-2859	982	3	is	be	AUX
taxlaw-2859	982	4	at	at	ADP
taxlaw-2859	982	5	least	least	ADJ
taxlaw-2859	982	6	partially	partially	ADV
taxlaw-2859	982	7	attributable	attributable	ADJ
taxlaw-2859	982	8	to	to	ADP
taxlaw-2859	982	9	the	the	DET
taxlaw-2859	982	10	art	art	NOUN
taxlaw-2859	982	11	industry	industry	NOUN
taxlaw-2859	982	12	norms	norm	NOUN
taxlaw-2859	982	13	discussed	discuss	VERB
taxlaw-2859	982	14	in	in	ADP
taxlaw-2859	982	15	part	part	NOUN
taxlaw-2859	982	16	iii	iii	NUM
taxlaw-2859	982	17	that	that	PRON
taxlaw-2859	982	18	do	do	AUX
taxlaw-2859	982	19	not	not	PART
taxlaw-2859	982	20	frown	frown	VERB
taxlaw-2859	982	21	upon	upon	SCONJ
taxlaw-2859	982	22	,	,	PUNCT
taxlaw-2859	982	23	and	and	CCONJ
taxlaw-2859	982	24	even	even	ADV
taxlaw-2859	982	25	encourage	encourage	VERB
taxlaw-2859	982	26	,	,	PUNCT
taxlaw-2859	982	27	cooperation	cooperation	NOUN
taxlaw-2859	982	28	of	of	ADP
taxlaw-2859	982	29	the	the	DET
taxlaw-2859	982	30	sort	sort	NOUN
taxlaw-2859	982	31	that	that	PRON
taxlaw-2859	982	32	would	would	AUX
taxlaw-2859	982	33	be	be	AUX
taxlaw-2859	982	34	considered	consider	VERB
taxlaw-2859	982	35	questionable	questionable	ADJ
taxlaw-2859	982	36	in	in	ADP
taxlaw-2859	982	37	other	other	ADJ
taxlaw-2859	982	38	contexts	contexts	NOUN
taxlaw-2859	982	39	.	.	PUNCT
taxlaw-2859	983	1	in	in	ADP
taxlaw-2859	983	2	addition	addition	NOUN
taxlaw-2859	983	3	,	,	PUNCT
taxlaw-2859	983	4	no	no	DET
taxlaw-2859	983	5	other	other	ADJ
taxlaw-2859	983	6	option	option	NOUN
taxlaw-2859	983	7	exists	exist	VERB
taxlaw-2859	983	8	in	in	ADP
taxlaw-2859	983	9	the	the	DET
taxlaw-2859	983	10	art	art	NOUN
taxlaw-2859	983	11	market	market	NOUN
taxlaw-2859	983	12	’s	’s	PART
taxlaw-2859	983	13	current	current	ADJ
taxlaw-2859	983	14	configuration	configuration	NOUN
taxlaw-2859	983	15	but	but	CCONJ
taxlaw-2859	983	16	close	close	ADJ
taxlaw-2859	983	17	cooperation	cooperation	NOUN
taxlaw-2859	983	18	.	.	PUNCT
taxlaw-2859	984	1	museums	museum	NOUN
taxlaw-2859	984	2	have	have	AUX
taxlaw-2859	984	3	always	always	ADV
taxlaw-2859	984	4	had	have	VERB
taxlaw-2859	984	5	to	to	PART
taxlaw-2859	984	6	work	work	VERB
taxlaw-2859	984	7	with	with	ADP
taxlaw-2859	984	8	galleries	gallery	NOUN
taxlaw-2859	984	9	to	to	PART
taxlaw-2859	984	10	present	present	VERB
taxlaw-2859	984	11	complete	complete	ADJ
taxlaw-2859	984	12	exhibitions	exhibition	NOUN
taxlaw-2859	984	13	that	that	PRON
taxlaw-2859	984	14	entailed	entail	VERB
taxlaw-2859	984	15	borrowing	borrowing	NOUN
taxlaw-2859	984	16	works	work	NOUN
taxlaw-2859	984	17	from	from	ADP
taxlaw-2859	984	18	private	private	ADJ
taxlaw-2859	984	19	collector	collector	NOUN
taxlaw-2859	984	20	’s	’s	PART
taxlaw-2859	984	21	collections	collection	NOUN
taxlaw-2859	984	22	.	.	PUNCT
taxlaw-2859	985	1	art	art	NOUN
taxlaw-2859	985	2	transactions	transaction	NOUN
taxlaw-2859	985	3	are	be	AUX
taxlaw-2859	985	4	not	not	PART
taxlaw-2859	985	5	public	public	ADJ
taxlaw-2859	985	6	knowledge	knowledge	NOUN
taxlaw-2859	985	7	,	,	PUNCT
taxlaw-2859	985	8	and	and	CCONJ
taxlaw-2859	985	9	therefore	therefore	ADV
taxlaw-2859	985	10	museums	museum	NOUN
taxlaw-2859	985	11	must	must	AUX
taxlaw-2859	985	12	rely	rely	VERB
taxlaw-2859	985	13	upon	upon	SCONJ
taxlaw-2859	985	14	galleries	gallery	NOUN
taxlaw-2859	985	15	in	in	ADP
taxlaw-2859	985	16	order	order	NOUN
taxlaw-2859	985	17	to	to	PART
taxlaw-2859	985	18	identify	identify	VERB
taxlaw-2859	985	19	collectors	collector	NOUN
taxlaw-2859	985	20	and	and	CCONJ
taxlaw-2859	985	21	coordinate	coordinate	VERB
taxlaw-2859	985	22	artwork	artwork	NOUN
taxlaw-2859	985	23	loans	loan	NOUN
taxlaw-2859	985	24	.	.	PUNCT
taxlaw-2859	986	1	closer	close	ADJ
taxlaw-2859	986	2	cooperation	cooperation	NOUN
taxlaw-2859	986	3	has	have	AUX
taxlaw-2859	986	4	occurred	occur	VERB
taxlaw-2859	986	5	as	as	SCONJ
taxlaw-2859	986	6	nonprofit	nonprofit	ADJ
taxlaw-2859	986	7	art	art	NOUN
taxlaw-2859	986	8	organizations	organization	NOUN
taxlaw-2859	986	9	have	have	AUX
taxlaw-2859	986	10	turned	turn	VERB
taxlaw-2859	986	11	to	to	ADP
taxlaw-2859	986	12	galleries	gallery	NOUN
taxlaw-2859	986	13	for	for	ADP
taxlaw-2859	986	14	financial	financial	ADJ
taxlaw-2859	986	15	support	support	NOUN
taxlaw-2859	986	16	as	as	ADV
taxlaw-2859	986	17	well	well	ADV
taxlaw-2859	986	18	,	,	PUNCT
taxlaw-2859	986	19	in	in	ADP
taxlaw-2859	986	20	light	light	NOUN
taxlaw-2859	986	21	of	of	ADP
taxlaw-2859	986	22	the	the	DET
taxlaw-2859	986	23	declines	decline	NOUN
taxlaw-2859	986	24	in	in	ADP
taxlaw-2859	986	25	government	government	NOUN
taxlaw-2859	986	26	grants	grant	NOUN
taxlaw-2859	986	27	,	,	PUNCT
taxlaw-2859	986	28	private	private	ADJ
taxlaw-2859	986	29	donations	donation	NOUN
taxlaw-2859	986	30	from	from	ADP
taxlaw-2859	986	31	individuals	individual	NOUN
taxlaw-2859	986	32	,	,	PUNCT
taxlaw-2859	986	33	and	and	CCONJ
taxlaw-2859	986	34	corporate	corporate	ADJ
taxlaw-2859	986	35	sponsors	sponsor	NOUN
taxlaw-2859	986	36	.	.	PUNCT
taxlaw-2859	987	1	not	not	PART
taxlaw-2859	987	2	presenting	present	VERB
taxlaw-2859	987	3	high	high	ADJ
taxlaw-2859	987	4	profile	profile	NOUN
taxlaw-2859	987	5	exhibitions	exhibition	NOUN
taxlaw-2859	987	6	that	that	PRON
taxlaw-2859	987	7	require	require	VERB
taxlaw-2859	987	8	significant	significant	ADJ
taxlaw-2859	987	9	artwork	artwork	NOUN
taxlaw-2859	987	10	loans	loan	NOUN
taxlaw-2859	987	11	and	and	CCONJ
taxlaw-2859	987	12	financial	financial	ADJ
taxlaw-2859	987	13	resources	resource	NOUN
taxlaw-2859	987	14	has	have	AUX
taxlaw-2859	987	15	not	not	PART
taxlaw-2859	987	16	seemed	seem	VERB
taxlaw-2859	987	17	to	to	PART
taxlaw-2859	987	18	be	be	AUX
taxlaw-2859	987	19	a	a	DET
taxlaw-2859	987	20	viable	viable	ADJ
taxlaw-2859	987	21	option	option	NOUN
taxlaw-2859	987	22	either	either	ADV
taxlaw-2859	987	23	,	,	PUNCT
taxlaw-2859	987	24	as	as	SCONJ
taxlaw-2859	987	25	these	these	DET
taxlaw-2859	987	26	productions	production	NOUN
taxlaw-2859	987	27	maintain	maintain	VERB
taxlaw-2859	987	28	the	the	DET
taxlaw-2859	987	29	cultural	cultural	ADJ
taxlaw-2859	987	30	legitimacy	legitimacy	NOUN
taxlaw-2859	987	31	that	that	PRON
taxlaw-2859	987	32	give	give	VERB
taxlaw-2859	987	33	museums	museum	NOUN
taxlaw-2859	987	34	the	the	DET
taxlaw-2859	987	35	power	power	NOUN
taxlaw-2859	987	36	to	to	PART
taxlaw-2859	987	37	execute	execute	VERB
taxlaw-2859	987	38	their	their	PRON
taxlaw-2859	987	39	function	function	NOUN
taxlaw-2859	987	40	in	in	ADP
taxlaw-2859	987	41	the	the	DET
taxlaw-2859	987	42	first	first	ADJ
taxlaw-2859	987	43	place	place	NOUN
taxlaw-2859	987	44	.	.	PUNCT
taxlaw-2859	988	1	existing	exist	VERB
taxlaw-2859	988	2	legal	legal	ADJ
taxlaw-2859	988	3	standards	standard	NOUN
taxlaw-2859	988	4	have	have	AUX
taxlaw-2859	988	5	not	not	PART
taxlaw-2859	988	6	yet	yet	ADV
taxlaw-2859	988	7	been	be	AUX
taxlaw-2859	988	8	applied	apply	VERB
taxlaw-2859	988	9	to	to	ADP
taxlaw-2859	988	10	current	current	ADJ
taxlaw-2859	988	11	market	market	NOUN
taxlaw-2859	988	12	practices	practice	NOUN
taxlaw-2859	988	13	to	to	PART
taxlaw-2859	988	14	directly	directly	ADV
taxlaw-2859	988	15	confront	confront	VERB
taxlaw-2859	988	16	for	for	ADP
taxlaw-2859	988	17	-	-	PUNCT
taxlaw-2859	988	18	profit	profit	NOUN
taxlaw-2859	988	19	galleries	gallery	NOUN
taxlaw-2859	988	20	’	'	PUNCT
taxlaw-2859	988	21	funding	funding	NOUN
taxlaw-2859	988	22	of	of	ADP
taxlaw-2859	988	23	exhibitions	exhibition	NOUN
taxlaw-2859	988	24	presented	present	VERB
taxlaw-2859	988	25	by	by	ADP
taxlaw-2859	988	26	nonprofit	nonprofit	ADJ
taxlaw-2859	988	27	art	art	NOUN
taxlaw-2859	988	28	museums	museum	NOUN
taxlaw-2859	988	29	.	.	PUNCT
taxlaw-2859	989	1	industry	industry	NOUN
taxlaw-2859	989	2	self	self	NOUN
taxlaw-2859	989	3	-	-	PUNCT
taxlaw-2859	989	4	regulation	regulation	NOUN
taxlaw-2859	989	5	also	also	ADV
taxlaw-2859	989	6	has	have	AUX
taxlaw-2859	989	7	not	not	PART
taxlaw-2859	989	8	evolved	evolve	VERB
taxlaw-2859	989	9	to	to	PART
taxlaw-2859	989	10	address	address	VERB
taxlaw-2859	989	11	gallery	gallery	NOUN
taxlaw-2859	989	12	-	-	PUNCT
taxlaw-2859	989	13	supported	support	VERB
taxlaw-2859	989	14	art	art	NOUN
taxlaw-2859	989	15	exhibitions	exhibition	NOUN
taxlaw-2859	989	16	.	.	PUNCT
taxlaw-2859	990	1	the	the	DET
taxlaw-2859	990	2	result	result	NOUN
taxlaw-2859	990	3	further	far	ADV
taxlaw-2859	990	4	exacerbates	exacerbate	VERB
taxlaw-2859	990	5	an	an	DET
taxlaw-2859	990	6	already	already	ADV
taxlaw-2859	990	7	limited	limit	VERB
taxlaw-2859	990	8	number	number	NOUN
taxlaw-2859	990	9	of	of	ADP
taxlaw-2859	990	10	genuinely	genuinely	ADV
taxlaw-2859	990	11	noncommercial	noncommercial	ADJ
taxlaw-2859	990	12	art	art	NOUN
taxlaw-2859	990	13	exhibition	exhibition	NOUN
taxlaw-2859	990	14	spaces	space	NOUN
taxlaw-2859	990	15	that	that	PRON
taxlaw-2859	990	16	can	can	AUX
taxlaw-2859	990	17	show	show	VERB
taxlaw-2859	990	18	art	art	NOUN
taxlaw-2859	990	19	free	free	ADJ
taxlaw-2859	990	20	from	from	ADP
taxlaw-2859	990	21	market	market	NOUN
taxlaw-2859	990	22	pressures.228	pressures.228	PROPN
taxlaw-2859	990	23	accordingly	accordingly	ADV
taxlaw-2859	990	24	,	,	PUNCT
taxlaw-2859	990	25	any	any	DET
taxlaw-2859	990	26	attempt	attempt	NOUN
taxlaw-2859	990	27	to	to	PART
taxlaw-2859	990	28	restrict	restrict	VERB
taxlaw-2859	990	29	gallery	gallery	NOUN
taxlaw-2859	990	30	-	-	PUNCT
taxlaw-2859	990	31	supported	support	VERB
taxlaw-2859	990	32	art	art	NOUN
taxlaw-2859	990	33	exhibitions	exhibition	NOUN
taxlaw-2859	990	34	must	must	AUX
taxlaw-2859	990	35	address	address	VERB
taxlaw-2859	990	36	the	the	DET
taxlaw-2859	990	37	ultimate	ultimate	ADJ
taxlaw-2859	990	38	causes	cause	NOUN
taxlaw-2859	990	39	of	of	ADP
taxlaw-2859	990	40	the	the	DET
taxlaw-2859	990	41	practice	practice	NOUN
taxlaw-2859	990	42	itself	itself	PRON
taxlaw-2859	990	43	as	as	ADV
taxlaw-2859	990	44	well	well	ADV
taxlaw-2859	990	45	as	as	ADP
taxlaw-2859	990	46	industry	industry	NOUN
taxlaw-2859	990	47	norms	norm	NOUN
taxlaw-2859	990	48	.	.	PUNCT
taxlaw-2859	991	1	regulation	regulation	NOUN
taxlaw-2859	991	2	that	that	PRON
taxlaw-2859	991	3	is	be	AUX
taxlaw-2859	991	4	insensitive	insensitive	ADJ
taxlaw-2859	991	5	to	to	ADP
taxlaw-2859	991	6	context	context	NOUN
taxlaw-2859	991	7	is	be	AUX
taxlaw-2859	991	8	likely	likely	ADJ
taxlaw-2859	991	9	to	to	PART
taxlaw-2859	991	10	be	be	AUX
taxlaw-2859	991	11	ill	ill	ADV
taxlaw-2859	991	12	-	-	PUNCT
taxlaw-2859	991	13	suited	suit	VERB
taxlaw-2859	991	14	and	and	CCONJ
taxlaw-2859	991	15	distorting	distort	VERB
taxlaw-2859	991	16	in	in	ADP
taxlaw-2859	991	17	the	the	DET
taxlaw-2859	991	18	best	good	ADJ
taxlaw-2859	991	19	case	case	NOUN
taxlaw-2859	991	20	and	and	CCONJ
taxlaw-2859	991	21	ignored	ignore	VERB
taxlaw-2859	991	22	and	and	CCONJ
taxlaw-2859	991	23	ineffective	ineffective	ADJ
taxlaw-2859	991	24	in	in	ADP
taxlaw-2859	991	25	the	the	DET
taxlaw-2859	991	26	worst	bad	ADJ
taxlaw-2859	991	27	case	case	NOUN
taxlaw-2859	991	28	.	.	PUNCT
taxlaw-2859	992	1	v.	v.	ADP
taxlaw-2859	992	2	recommendations	recommendation	NOUN
taxlaw-2859	992	3	and	and	CCONJ
taxlaw-2859	992	4	conclusion	conclusion	VERB
taxlaw-2859	992	5	analysis	analysis	NOUN
taxlaw-2859	992	6	of	of	ADP
taxlaw-2859	992	7	the	the	DET
taxlaw-2859	992	8	laws	law	NOUN
taxlaw-2859	992	9	,	,	PUNCT
taxlaw-2859	992	10	self	self	NOUN
taxlaw-2859	992	11	-	-	PUNCT
taxlaw-2859	992	12	regulatory	regulatory	ADJ
taxlaw-2859	992	13	guidance	guidance	NOUN
taxlaw-2859	992	14	,	,	PUNCT
taxlaw-2859	992	15	and	and	CCONJ
taxlaw-2859	992	16	industry	industry	NOUN
taxlaw-2859	992	17	norms	norm	NOUN
taxlaw-2859	992	18	reveals	reveal	VERB
taxlaw-2859	992	19	that	that	SCONJ
taxlaw-2859	992	20	there	there	PRON
taxlaw-2859	992	21	are	be	VERB
taxlaw-2859	992	22	a	a	DET
taxlaw-2859	992	23	number	number	NOUN
taxlaw-2859	992	24	of	of	ADP
taxlaw-2859	992	25	possible	possible	ADJ
taxlaw-2859	992	26	responses	response	NOUN
taxlaw-2859	992	27	to	to	PART
taxlaw-2859	992	28	address	address	VERB
taxlaw-2859	992	29	the	the	DET
taxlaw-2859	992	30	problem	problem	NOUN
taxlaw-2859	992	31	of	of	ADP
taxlaw-2859	992	32	gallery	gallery	NOUN
taxlaw-2859	992	33	-	-	PUNCT
taxlaw-2859	992	34	supported	support	VERB
taxlaw-2859	992	35	museum	museum	NOUN
taxlaw-2859	992	36	exhibitions	exhibition	NOUN
taxlaw-2859	992	37	.	.	PUNCT
taxlaw-2859	993	1	226	226	NUM
taxlaw-2859	993	2	graw	graw	NOUN
taxlaw-2859	993	3	,	,	PUNCT
taxlaw-2859	993	4	supra	supra	ADJ
taxlaw-2859	993	5	note	note	NOUN
taxlaw-2859	993	6	2	2	NUM
taxlaw-2859	993	7	,	,	PUNCT
taxlaw-2859	993	8	at	at	ADP
taxlaw-2859	993	9	211	211	NUM
taxlaw-2859	993	10	.	.	PUNCT
taxlaw-2859	994	1	227	227	NUM
taxlaw-2859	995	1	i	i	PRON
taxlaw-2859	995	2	d.	d.	PROPN
taxlaw-2859	995	3	at	at	ADP
taxlaw-2859	995	4	202	202	NUM
taxlaw-2859	995	5	.	.	PUNCT
taxlaw-2859	996	1	228	228	NUM
taxlaw-2859	997	1	but	but	CCONJ
taxlaw-2859	997	2	see	see	VERB
taxlaw-2859	997	3	pogrebin	pogrebin	NOUN
taxlaw-2859	998	1	,	,	PUNCT
taxlaw-2859	998	2	supra	supra	PROPN
taxlaw-2859	998	3	note	note	PROPN
taxlaw-2859	998	4	65	65	NUM
taxlaw-2859	998	5	(	(	PUNCT
taxlaw-2859	998	6	describing	describe	VERB
taxlaw-2859	998	7	the	the	DET
taxlaw-2859	998	8	proliferation	proliferation	NOUN
taxlaw-2859	998	9	of	of	ADP
taxlaw-2859	998	10	temporary	temporary	ADJ
taxlaw-2859	998	11	noncommercial	noncommercial	ADJ
taxlaw-2859	998	12	artist	artist	NOUN
taxlaw-2859	998	13	spaces	space	NOUN
taxlaw-2859	998	14	in	in	ADP
taxlaw-2859	998	15	artists	artist	NOUN
taxlaw-2859	998	16	’	’	PART
taxlaw-2859	998	17	homes	home	NOUN
taxlaw-2859	998	18	)	)	PUNCT
taxlaw-2859	998	19	.	.	PUNCT
taxlaw-2859	999	1	2017	2017	NUM
taxlaw-2859	999	2	]	]	PUNCT
taxlaw-2859	999	3	gallery	gallery	NOUN
taxlaw-2859	999	4	-	-	PUNCT
taxlaw-2859	999	5	supported	support	VERB
taxlaw-2859	999	6	art	art	NOUN
taxlaw-2859	999	7	exhibitions	exhibition	NOUN
taxlaw-2859	999	8	109	109	NUM
taxlaw-2859	999	9	a.	a.	NOUN
taxlaw-2859	999	10	structural	structural	ADJ
taxlaw-2859	999	11	changes	change	NOUN
taxlaw-2859	999	12	to	to	ADP
taxlaw-2859	999	13	the	the	DET
taxlaw-2859	999	14	institutional	institutional	ADJ
taxlaw-2859	999	15	and	and	CCONJ
taxlaw-2859	999	16	regulatory	regulatory	ADJ
taxlaw-2859	999	17	framework	framework	NOUN
taxlaw-2859	999	18	at	at	ADP
taxlaw-2859	999	19	one	one	NUM
taxlaw-2859	999	20	end	end	NOUN
taxlaw-2859	999	21	of	of	ADP
taxlaw-2859	999	22	the	the	DET
taxlaw-2859	999	23	spectrum	spectrum	NOUN
taxlaw-2859	999	24	is	be	AUX
taxlaw-2859	999	25	structural	structural	ADJ
taxlaw-2859	999	26	overhaul	overhaul	NOUN
taxlaw-2859	999	27	of	of	ADP
taxlaw-2859	999	28	the	the	DET
taxlaw-2859	999	29	existing	exist	VERB
taxlaw-2859	999	30	regime	regime	NOUN
taxlaw-2859	999	31	to	to	PART
taxlaw-2859	999	32	address	address	VERB
taxlaw-2859	999	33	the	the	DET
taxlaw-2859	999	34	causes	cause	NOUN
taxlaw-2859	999	35	that	that	PRON
taxlaw-2859	999	36	lead	lead	VERB
taxlaw-2859	999	37	museums	museum	NOUN
taxlaw-2859	999	38	to	to	PART
taxlaw-2859	999	39	seek	seek	VERB
taxlaw-2859	999	40	galleries	gallery	NOUN
taxlaw-2859	999	41	’	'	PUNCT
taxlaw-2859	999	42	financial	financial	ADJ
taxlaw-2859	999	43	support	support	NOUN
taxlaw-2859	999	44	.	.	PUNCT
taxlaw-2859	1000	1	at	at	ADP
taxlaw-2859	1000	2	its	its	PRON
taxlaw-2859	1000	3	most	most	ADV
taxlaw-2859	1000	4	extreme	extreme	ADJ
taxlaw-2859	1000	5	,	,	PUNCT
taxlaw-2859	1000	6	such	such	ADJ
taxlaw-2859	1000	7	response	response	NOUN
taxlaw-2859	1000	8	might	might	AUX
taxlaw-2859	1000	9	entail	entail	VERB
taxlaw-2859	1000	10	direct	direct	ADJ
taxlaw-2859	1000	11	public	public	ADJ
taxlaw-2859	1000	12	funding	funding	NOUN
taxlaw-2859	1000	13	for	for	ADP
taxlaw-2859	1000	14	the	the	DET
taxlaw-2859	1000	15	arts	art	NOUN
taxlaw-2859	1000	16	—	—	PUNCT
taxlaw-2859	1000	17	a	a	DET
taxlaw-2859	1000	18	highly	highly	ADV
taxlaw-2859	1000	19	improbable	improbable	ADJ
taxlaw-2859	1000	20	proposal	proposal	NOUN
taxlaw-2859	1000	21	in	in	ADP
taxlaw-2859	1000	22	light	light	NOUN
taxlaw-2859	1000	23	of	of	ADP
taxlaw-2859	1000	24	a	a	DET
taxlaw-2859	1000	25	recent	recent	ADJ
taxlaw-2859	1000	26	proposal	proposal	NOUN
taxlaw-2859	1000	27	to	to	PART
taxlaw-2859	1000	28	eliminate	eliminate	VERB
taxlaw-2859	1000	29	the	the	DET
taxlaw-2859	1000	30	national	national	ADJ
taxlaw-2859	1000	31	endowment	endowment	NOUN
taxlaw-2859	1000	32	for	for	ADP
taxlaw-2859	1000	33	the	the	DET
taxlaw-2859	1000	34	arts	art	NOUN
taxlaw-2859	1000	35	.	.	PUNCT
taxlaw-2859	1001	1	229	229	NUM
taxlaw-2859	1001	2	alternatively	alternatively	ADV
taxlaw-2859	1001	3	,	,	PUNCT
taxlaw-2859	1001	4	structural	structural	ADJ
taxlaw-2859	1001	5	change	change	NOUN
taxlaw-2859	1001	6	within	within	ADP
taxlaw-2859	1001	7	the	the	DET
taxlaw-2859	1001	8	facilitation	facilitation	NOUN
taxlaw-2859	1001	9	model	model	NOUN
taxlaw-2859	1001	10	for	for	ADP
taxlaw-2859	1001	11	supporting	support	VERB
taxlaw-2859	1001	12	the	the	DET
taxlaw-2859	1001	13	arts	art	NOUN
taxlaw-2859	1001	14	that	that	PRON
taxlaw-2859	1001	15	the	the	DET
taxlaw-2859	1001	16	united	united	PROPN
taxlaw-2859	1001	17	states	states	PROPN
taxlaw-2859	1001	18	currently	currently	ADV
taxlaw-2859	1001	19	uses	use	VERB
taxlaw-2859	1001	20	might	might	AUX
taxlaw-2859	1001	21	look	look	VERB
taxlaw-2859	1001	22	like	like	ADP
taxlaw-2859	1001	23	relaxation	relaxation	NOUN
taxlaw-2859	1001	24	of	of	ADP
taxlaw-2859	1001	25	rules	rule	NOUN
taxlaw-2859	1001	26	that	that	PRON
taxlaw-2859	1001	27	would	would	AUX
taxlaw-2859	1001	28	permit	permit	VERB
taxlaw-2859	1001	29	greater	great	ADJ
taxlaw-2859	1001	30	indirect	indirect	ADJ
taxlaw-2859	1001	31	funding	funding	NOUN
taxlaw-2859	1001	32	to	to	ADP
taxlaw-2859	1001	33	artists	artist	NOUN
taxlaw-2859	1001	34	.	.	PUNCT
taxlaw-2859	1002	1	for	for	ADP
taxlaw-2859	1002	2	example	example	NOUN
taxlaw-2859	1002	3	,	,	PUNCT
taxlaw-2859	1002	4	the	the	DET
taxlaw-2859	1002	5	irs	irs	PROPN
taxlaw-2859	1002	6	could	could	AUX
taxlaw-2859	1002	7	reverse	reverse	VERB
taxlaw-2859	1002	8	its	its	PRON
taxlaw-2859	1002	9	current	current	ADJ
taxlaw-2859	1002	10	position	position	NOUN
taxlaw-2859	1002	11	that	that	SCONJ
taxlaw-2859	1002	12	nonprofit	nonprofit	ADJ
taxlaw-2859	1002	13	galleries	gallery	NOUN
taxlaw-2859	1002	14	’	'	PUNCT
taxlaw-2859	1002	15	compensation	compensation	NOUN
taxlaw-2859	1002	16	of	of	ADP
taxlaw-2859	1002	17	artists	artist	NOUN
taxlaw-2859	1002	18	for	for	ADP
taxlaw-2859	1002	19	their	their	PRON
taxlaw-2859	1002	20	artworks	artwork	NOUN
taxlaw-2859	1002	21	do	do	AUX
taxlaw-2859	1002	22	not	not	PART
taxlaw-2859	1002	23	constitute	constitute	VERB
taxlaw-2859	1002	24	private	private	ADJ
taxlaw-2859	1002	25	benefit	benefit	NOUN
taxlaw-2859	1002	26	but	but	CCONJ
taxlaw-2859	1002	27	rather	rather	ADV
taxlaw-2859	1002	28	reasonable	reasonable	ADJ
taxlaw-2859	1002	29	compensation	compensation	NOUN
taxlaw-2859	1002	30	.	.	PUNCT
taxlaw-2859	1003	1	this	this	DET
taxlaw-2859	1003	2	reversal	reversal	NOUN
taxlaw-2859	1003	3	would	would	AUX
taxlaw-2859	1003	4	be	be	AUX
taxlaw-2859	1003	5	consistent	consistent	ADJ
taxlaw-2859	1003	6	with	with	ADP
taxlaw-2859	1003	7	the	the	DET
taxlaw-2859	1003	8	position	position	NOUN
taxlaw-2859	1003	9	of	of	ADP
taxlaw-2859	1003	10	the	the	DET
taxlaw-2859	1003	11	irs	irs	PROPN
taxlaw-2859	1003	12	that	that	SCONJ
taxlaw-2859	1003	13	other	other	ADJ
taxlaw-2859	1003	14	contexts	context	NOUN
taxlaw-2859	1003	15	,	,	PUNCT
taxlaw-2859	1003	16	such	such	ADJ
taxlaw-2859	1003	17	as	as	ADP
taxlaw-2859	1003	18	nonprofit	nonprofit	ADJ
taxlaw-2859	1003	19	health	health	NOUN
taxlaw-2859	1003	20	care	care	NOUN
taxlaw-2859	1003	21	or	or	CCONJ
taxlaw-2859	1003	22	higher	high	ADJ
taxlaw-2859	1003	23	education	education	NOUN
taxlaw-2859	1003	24	,	,	PUNCT
taxlaw-2859	1003	25	do	do	AUX
taxlaw-2859	1003	26	not	not	PART
taxlaw-2859	1003	27	require	require	VERB
taxlaw-2859	1003	28	service	service	NOUN
taxlaw-2859	1003	29	providers	provider	NOUN
taxlaw-2859	1003	30	(	(	PUNCT
taxlaw-2859	1003	31	in	in	ADP
taxlaw-2859	1003	32	each	each	DET
taxlaw-2859	1003	33	example	example	NOUN
taxlaw-2859	1003	34	,	,	PUNCT
taxlaw-2859	1003	35	physicians	physician	NOUN
taxlaw-2859	1003	36	and	and	CCONJ
taxlaw-2859	1003	37	professors	professor	NOUN
taxlaw-2859	1003	38	)	)	PUNCT
taxlaw-2859	1003	39	to	to	PART
taxlaw-2859	1003	40	work	work	VERB
taxlaw-2859	1003	41	for	for	ADP
taxlaw-2859	1003	42	free	free	ADJ
taxlaw-2859	1003	43	.	.	PUNCT
taxlaw-2859	1004	1	the	the	DET
taxlaw-2859	1004	2	narrowest	narrow	ADJ
taxlaw-2859	1004	3	structural	structural	ADJ
taxlaw-2859	1004	4	response	response	NOUN
taxlaw-2859	1004	5	would	would	AUX
taxlaw-2859	1004	6	target	target	VERB
taxlaw-2859	1004	7	the	the	DET
taxlaw-2859	1004	8	art	art	NOUN
taxlaw-2859	1004	9	industry	industry	NOUN
taxlaw-2859	1004	10	with	with	ADP
taxlaw-2859	1004	11	special	special	ADJ
taxlaw-2859	1004	12	rules	rule	NOUN
taxlaw-2859	1004	13	within	within	ADP
taxlaw-2859	1004	14	tax	tax	NOUN
taxlaw-2859	1004	15	law	law	NOUN
taxlaw-2859	1004	16	–	–	PUNCT
taxlaw-2859	1004	17	for	for	ADP
taxlaw-2859	1004	18	example	example	NOUN
taxlaw-2859	1004	19	,	,	PUNCT
taxlaw-2859	1004	20	establishing	establish	VERB
taxlaw-2859	1004	21	better	well	ADJ
taxlaw-2859	1004	22	,	,	PUNCT
taxlaw-2859	1004	23	objective	objective	ADJ
taxlaw-2859	1004	24	standards	standard	NOUN
taxlaw-2859	1004	25	for	for	ADP
taxlaw-2859	1004	26	the	the	DET
taxlaw-2859	1004	27	irs	irs	PROPN
taxlaw-2859	1004	28	to	to	PART
taxlaw-2859	1004	29	evaluate	evaluate	VERB
taxlaw-2859	1004	30	the	the	DET
taxlaw-2859	1004	31	process	process	NOUN
taxlaw-2859	1004	32	by	by	ADP
taxlaw-2859	1004	33	which	which	PRON
taxlaw-2859	1004	34	nonprofit	nonprofit	ADJ
taxlaw-2859	1004	35	art	art	NOUN
taxlaw-2859	1004	36	organizations	organization	NOUN
taxlaw-2859	1004	37	select	select	ADJ
taxlaw-2859	1004	38	programming	programming	NOUN
taxlaw-2859	1004	39	.	.	PUNCT
taxlaw-2859	1005	1	unless	unless	SCONJ
taxlaw-2859	1005	2	such	such	ADJ
taxlaw-2859	1005	3	standards	standard	NOUN
taxlaw-2859	1005	4	were	be	AUX
taxlaw-2859	1005	5	carefully	carefully	ADV
taxlaw-2859	1005	6	crafted	craft	VERB
taxlaw-2859	1005	7	to	to	PART
taxlaw-2859	1005	8	focus	focus	VERB
taxlaw-2859	1005	9	solely	solely	ADV
taxlaw-2859	1005	10	on	on	ADP
taxlaw-2859	1005	11	curatorial	curatorial	ADJ
taxlaw-2859	1005	12	methods	method	NOUN
taxlaw-2859	1005	13	,	,	PUNCT
taxlaw-2859	1005	14	one	one	NUM
taxlaw-2859	1005	15	drawback	drawback	NOUN
taxlaw-2859	1005	16	of	of	ADP
taxlaw-2859	1005	17	this	this	DET
taxlaw-2859	1005	18	approach	approach	NOUN
taxlaw-2859	1005	19	might	might	AUX
taxlaw-2859	1005	20	be	be	AUX
taxlaw-2859	1005	21	that	that	SCONJ
taxlaw-2859	1005	22	it	it	PRON
taxlaw-2859	1005	23	all	all	PRON
taxlaw-2859	1005	24	but	but	CCONJ
taxlaw-2859	1005	25	compels	compel	VERB
taxlaw-2859	1005	26	the	the	DET
taxlaw-2859	1005	27	irs	irs	PROPN
taxlaw-2859	1005	28	to	to	PART
taxlaw-2859	1005	29	judge	judge	VERB
taxlaw-2859	1005	30	the	the	DET
taxlaw-2859	1005	31	merits	merit	NOUN
taxlaw-2859	1005	32	of	of	ADP
taxlaw-2859	1005	33	artwork	artwork	NOUN
taxlaw-2859	1005	34	,	,	PUNCT
taxlaw-2859	1005	35	which	which	PRON
taxlaw-2859	1005	36	has	have	AUX
taxlaw-2859	1005	37	proven	prove	VERB
taxlaw-2859	1005	38	problematic	problematic	ADJ
taxlaw-2859	1005	39	in	in	ADP
taxlaw-2859	1005	40	other	other	ADJ
taxlaw-2859	1005	41	areas	area	NOUN
taxlaw-2859	1005	42	of	of	ADP
taxlaw-2859	1005	43	law	law	NOUN
taxlaw-2859	1005	44	,	,	PUNCT
taxlaw-2859	1005	45	such	such	ADJ
taxlaw-2859	1005	46	as	as	ADP
taxlaw-2859	1005	47	copyright	copyright	NOUN
taxlaw-2859	1005	48	.	.	PUNCT
taxlaw-2859	1006	1	230	230	NUM
taxlaw-2859	1006	2	this	this	DET
taxlaw-2859	1006	3	response	response	NOUN
taxlaw-2859	1006	4	also	also	ADV
taxlaw-2859	1006	5	might	might	AUX
taxlaw-2859	1006	6	create	create	VERB
taxlaw-2859	1006	7	further	further	ADJ
taxlaw-2859	1006	8	doctrinal	doctrinal	ADJ
taxlaw-2859	1006	9	chaos	chaos	NOUN
taxlaw-2859	1006	10	in	in	ADP
taxlaw-2859	1006	11	the	the	DET
taxlaw-2859	1006	12	already	already	ADV
taxlaw-2859	1006	13	muddled	muddle	VERB
taxlaw-2859	1006	14	areas	area	NOUN
taxlaw-2859	1006	15	of	of	ADP
taxlaw-2859	1006	16	private	private	ADJ
taxlaw-2859	1006	17	benefit	benefit	NOUN
taxlaw-2859	1006	18	and	and	CCONJ
taxlaw-2859	1006	19	commerciality	commerciality	NOUN
taxlaw-2859	1006	20	,	,	PUNCT
taxlaw-2859	1006	21	so	so	ADV
taxlaw-2859	1006	22	modifying	modify	VERB
taxlaw-2859	1006	23	or	or	CCONJ
taxlaw-2859	1006	24	augmenting	augment	VERB
taxlaw-2859	1006	25	the	the	DET
taxlaw-2859	1006	26	law	law	NOUN
taxlaw-2859	1006	27	in	in	ADP
taxlaw-2859	1006	28	this	this	DET
taxlaw-2859	1006	29	way	way	NOUN
taxlaw-2859	1006	30	may	may	AUX
taxlaw-2859	1006	31	be	be	AUX
taxlaw-2859	1006	32	undesirable	undesirable	ADJ
taxlaw-2859	1006	33	.	.	PUNCT
taxlaw-2859	1007	1	effective	effective	ADJ
taxlaw-2859	1007	2	structural	structural	ADJ
taxlaw-2859	1007	3	reform	reform	NOUN
taxlaw-2859	1007	4	addressing	address	VERB
taxlaw-2859	1007	5	gallery	gallery	NOUN
taxlaw-2859	1007	6	-	-	PUNCT
taxlaw-2859	1007	7	sponsored	sponsor	VERB
taxlaw-2859	1007	8	art	art	NOUN
taxlaw-2859	1007	9	exhibitions	exhibition	NOUN
taxlaw-2859	1007	10	should	should	AUX
taxlaw-2859	1007	11	also	also	ADV
taxlaw-2859	1007	12	comprehensively	comprehensively	ADV
taxlaw-2859	1007	13	contemplate	contemplate	VERB
taxlaw-2859	1007	14	the	the	DET
taxlaw-2859	1007	15	panoply	panoply	NOUN
taxlaw-2859	1007	16	of	of	ADP
taxlaw-2859	1007	17	problematic	problematic	ADJ
taxlaw-2859	1007	18	practices	practice	NOUN
taxlaw-2859	1007	19	–	–	PUNCT
taxlaw-2859	1007	20	in	in	ADP
taxlaw-2859	1007	21	the	the	DET
taxlaw-2859	1007	22	art	art	NOUN
taxlaw-2859	1007	23	world	world	NOUN
taxlaw-2859	1007	24	and	and	CCONJ
taxlaw-2859	1007	25	beyond	beyond	ADP
taxlaw-2859	1007	26	–	–	PUNCT
taxlaw-2859	1007	27	that	that	PRON
taxlaw-2859	1007	28	raise	raise	VERB
taxlaw-2859	1007	29	the	the	DET
taxlaw-2859	1007	30	same	same	ADJ
taxlaw-2859	1007	31	or	or	CCONJ
taxlaw-2859	1007	32	similar	similar	ADJ
taxlaw-2859	1007	33	issues	issue	NOUN
taxlaw-2859	1007	34	in	in	ADP
taxlaw-2859	1007	35	order	order	NOUN
taxlaw-2859	1007	36	to	to	PART
taxlaw-2859	1007	37	foster	foster	VERB
taxlaw-2859	1007	38	a	a	DET
taxlaw-2859	1007	39	cohesive	cohesive	ADJ
taxlaw-2859	1007	40	regulatory	regulatory	ADJ
taxlaw-2859	1007	41	scheme	scheme	NOUN
taxlaw-2859	1007	42	.	.	PUNCT
taxlaw-2859	1008	1	these	these	DET
taxlaw-2859	1008	2	practices	practice	NOUN
taxlaw-2859	1008	3	include	include	VERB
taxlaw-2859	1008	4	sponsorship	sponsorship	NOUN
taxlaw-2859	1008	5	of	of	ADP
taxlaw-2859	1008	6	museum	museum	NOUN
taxlaw-2859	1008	7	programming	programming	NOUN
taxlaw-2859	1008	8	by	by	ADP
taxlaw-2859	1008	9	artists	artist	NOUN
taxlaw-2859	1008	10	or	or	CCONJ
taxlaw-2859	1008	11	private	private	ADJ
taxlaw-2859	1008	12	collectors	collector	NOUN
taxlaw-2859	1008	13	of	of	ADP
taxlaw-2859	1008	14	artworks	artwork	NOUN
taxlaw-2859	1008	15	,	,	PUNCT
taxlaw-2859	1008	16	such	such	ADJ
taxlaw-2859	1008	17	as	as	ADP
taxlaw-2859	1008	18	when	when	SCONJ
taxlaw-2859	1008	19	kakai	kakai	PROPN
taxlaw-2859	1008	20	kiki	kiki	PROPN
taxlaw-2859	1008	21	,	,	PUNCT
taxlaw-2859	1008	22	the	the	DET
taxlaw-2859	1008	23	artist	artist	NOUN
taxlaw-2859	1008	24	collective	collective	ADJ
taxlaw-2859	1008	25	-	-	PUNCT
taxlaw-2859	1008	26	slash	slash	NOUN
taxlaw-2859	1008	27	-	-	PUNCT
taxlaw-2859	1008	28	gallery	gallery	NOUN
taxlaw-2859	1008	29	started	start	VERB
taxlaw-2859	1008	30	by	by	ADP
taxlaw-2859	1008	31	murakami	murakami	NOUN
taxlaw-2859	1008	32	,	,	PUNCT
taxlaw-2859	1008	33	sponsored	sponsor	VERB
taxlaw-2859	1008	34	an	an	DET
taxlaw-2859	1008	35	exhibit	exhibit	NOUN
taxlaw-2859	1008	36	of	of	ADP
taxlaw-2859	1008	37	one	one	NUM
taxlaw-2859	1008	38	of	of	ADP
taxlaw-2859	1008	39	its	its	PRON
taxlaw-2859	1008	40	own	own	ADJ
taxlaw-2859	1008	41	artists,231	artists,231	NOUN
taxlaw-2859	1008	42	or	or	CCONJ
taxlaw-2859	1008	43	when	when	SCONJ
taxlaw-2859	1008	44	the	the	DET
taxlaw-2859	1008	45	private	private	ADJ
taxlaw-2859	1008	46	collectors	collector	NOUN
taxlaw-2859	1008	47	who	who	PRON
taxlaw-2859	1008	48	owned	own	VERB
taxlaw-2859	1008	49	alexander	alexander	PROPN
taxlaw-2859	1008	50	calder	calder	PROPN
taxlaw-2859	1008	51	’s	’s	PART
taxlaw-2859	1008	52	famous	famous	ADJ
taxlaw-2859	1008	53	flying	fly	VERB
taxlaw-2859	1008	54	fish	fish	NOUN
taxlaw-2859	1008	55	mobile	mobile	NOUN
taxlaw-2859	1008	56	sponsored	sponsor	VERB
taxlaw-2859	1008	57	its	its	PRON
taxlaw-2859	1008	58	exhibition	exhibition	NOUN
taxlaw-2859	1008	59	only	only	ADV
taxlaw-2859	1008	60	a	a	DET
taxlaw-2859	1008	61	few	few	ADJ
taxlaw-2859	1008	62	years	year	NOUN
taxlaw-2859	1008	63	before	before	SCONJ
taxlaw-2859	1008	64	its	its	PRON
taxlaw-2859	1008	65	record	record	NOUN
taxlaw-2859	1008	66	-	-	PUNCT
taxlaw-2859	1008	67	shattering	shatter	VERB
taxlaw-2859	1008	68	auction	auction	NOUN
taxlaw-2859	1008	69	at	at	ADP
taxlaw-2859	1008	70	christie	christie	NOUN
taxlaw-2859	1008	71	’s	’s	PART
taxlaw-2859	1008	72	for	for	ADP
taxlaw-2859	1008	73	nearly	nearly	ADV
taxlaw-2859	1008	74	$	$	SYM
taxlaw-2859	1008	75	26	26	NUM
taxlaw-2859	1008	76	million.232	million.232	NOUN
taxlaw-2859	1008	77	examination	examination	NOUN
taxlaw-2859	1008	78	of	of	ADP
taxlaw-2859	1008	79	the	the	DET
taxlaw-2859	1008	80	role	role	NOUN
taxlaw-2859	1008	81	of	of	ADP
taxlaw-2859	1008	82	for	for	ADP
taxlaw-2859	1008	83	-	-	PUNCT
taxlaw-2859	1008	84	profit	profit	NOUN
taxlaw-2859	1008	85	sponsorship	sponsorship	NOUN
taxlaw-2859	1008	86	at	at	ADP
taxlaw-2859	1008	87	nonprofits	nonprofit	NOUN
taxlaw-2859	1008	88	may	may	AUX
taxlaw-2859	1008	89	even	even	ADV
taxlaw-2859	1008	90	extend	extend	VERB
taxlaw-2859	1008	91	to	to	ADP
taxlaw-2859	1008	92	programming	program	VERB
taxlaw-2859	1008	93	outside	outside	ADV
taxlaw-2859	1008	94	of	of	ADP
taxlaw-2859	1008	95	art	art	NOUN
taxlaw-2859	1008	96	museums	museum	NOUN
taxlaw-2859	1008	97	,	,	PUNCT
taxlaw-2859	1008	98	like	like	ADP
taxlaw-2859	1008	99	a	a	DET
taxlaw-2859	1008	100	hypothetical	hypothetical	ADJ
taxlaw-2859	1008	101	“	"	PUNCT
taxlaw-2859	1008	102	finding	find	VERB
taxlaw-2859	1008	103	nemo	nemo	PROPN
taxlaw-2859	1008	104	day	day	PROPN
taxlaw-2859	1008	105	”	"	PUNCT
taxlaw-2859	1008	106	sponsored	sponsor	VERB
taxlaw-2859	1008	107	by	by	ADP
taxlaw-2859	1008	108	disney	disney	PROPN
taxlaw-2859	1008	109	at	at	ADP
taxlaw-2859	1008	110	a	a	DET
taxlaw-2859	1008	111	nonprofit	nonprofit	ADJ
taxlaw-2859	1008	112	public	public	ADJ
taxlaw-2859	1008	113	aquarium	aquarium	NOUN
taxlaw-2859	1008	114	or	or	CCONJ
taxlaw-2859	1008	115	paid	pay	VERB
taxlaw-2859	1008	116	product	product	NOUN
taxlaw-2859	1008	117	placement	placement	NOUN
taxlaw-2859	1008	118	in	in	ADP
taxlaw-2859	1008	119	television	television	NOUN
taxlaw-2859	1008	120	programs	program	NOUN
taxlaw-2859	1008	121	and	and	CCONJ
taxlaw-2859	1008	122	movies	movie	NOUN
taxlaw-2859	1008	123	.	.	PUNCT
taxlaw-2859	1009	1	similar	similar	ADJ
taxlaw-2859	1009	2	to	to	ADP
taxlaw-2859	1009	3	the	the	DET
taxlaw-2859	1009	4	fact	fact	NOUN
taxlaw-2859	1009	5	-	-	PUNCT
taxlaw-2859	1009	6	driven	drive	VERB
taxlaw-2859	1009	7	approach	approach	NOUN
taxlaw-2859	1009	8	taken	take	VERB
taxlaw-2859	1009	9	in	in	ADP
taxlaw-2859	1009	10	this	this	DET
taxlaw-2859	1009	11	article	article	NOUN
taxlaw-2859	1009	12	,	,	PUNCT
taxlaw-2859	1009	13	each	each	PRON
taxlaw-2859	1009	14	of	of	ADP
taxlaw-2859	1009	15	these	these	DET
taxlaw-2859	1009	16	context	context	NOUN
taxlaw-2859	1009	17	demands	demand	VERB
taxlaw-2859	1009	18	careful	careful	ADJ
taxlaw-2859	1009	19	scrutiny	scrutiny	NOUN
taxlaw-2859	1009	20	before	before	ADP
taxlaw-2859	1009	21	blanket	blanket	NOUN
taxlaw-2859	1009	22	curtailment	curtailment	ADJ
taxlaw-2859	1009	23	.	.	PUNCT
taxlaw-2859	1010	1	as	as	SCONJ
taxlaw-2859	1010	2	professor	professor	NOUN
taxlaw-2859	1010	3	229	229	NUM
taxlaw-2859	1010	4	eileen	eileen	PROPN
taxlaw-2859	1010	5	kinsella	kinsella	PROPN
taxlaw-2859	1010	6	,	,	PUNCT
taxlaw-2859	1010	7	donald	donald	PROPN
taxlaw-2859	1010	8	trump	trump	PROPN
taxlaw-2859	1010	9	’s	’s	PART
taxlaw-2859	1010	10	newly	newly	ADV
taxlaw-2859	1010	11	released	release	VERB
taxlaw-2859	1010	12	2018	2018	NUM
taxlaw-2859	1010	13	budget	budget	NOUN
taxlaw-2859	1010	14	calls	call	VERB
taxlaw-2859	1010	15	for	for	ADP
taxlaw-2859	1010	16	eliminating	eliminate	VERB
taxlaw-2859	1010	17	the	the	DET
taxlaw-2859	1010	18	nea	nea	PROPN
taxlaw-2859	1010	19	,	,	PUNCT
taxlaw-2859	1010	20	artnet	artnet	PROPN
taxlaw-2859	1010	21	news	news	PROPN
taxlaw-2859	1010	22	(	(	PUNCT
taxlaw-2859	1010	23	may	may	PROPN
taxlaw-2859	1010	24	23	23	NUM
taxlaw-2859	1010	25	,	,	PUNCT
taxlaw-2859	1010	26	2017	2017	NUM
taxlaw-2859	1010	27	)	)	PUNCT
taxlaw-2859	1010	28	,	,	PUNCT
taxlaw-2859	1010	29	https://news.artnet.com/art-world/trump-budget-proposes-steep-cuts-to-artsfunding-969641	https://news.artnet.com/art-world/trump-budget-proposes-steep-cuts-to-artsfunding-969641	X
taxlaw-2859	1011	1	[	[	X
taxlaw-2859	1011	2	https://perma.cc/cxt9-mku2	https://perma.cc/cxt9-mku2	X
taxlaw-2859	1011	3	]	]	PUNCT
taxlaw-2859	1011	4	.	.	PUNCT
taxlaw-2859	1012	1	230	230	NUM
taxlaw-2859	1012	2	see	see	NOUN
taxlaw-2859	1012	3	bleistein	bleistein	NOUN
taxlaw-2859	1012	4	v.	v.	PROPN
taxlaw-2859	1012	5	donaldson	donaldson	PROPN
taxlaw-2859	1012	6	lithographing	lithograph	VERB
taxlaw-2859	1012	7	company	company	NOUN
taxlaw-2859	1012	8	,	,	PUNCT
taxlaw-2859	1012	9	188	188	NUM
taxlaw-2859	1012	10	u.s	u.s	PROPN
taxlaw-2859	1012	11	.	.	PROPN
taxlaw-2859	1012	12	239	239	NUM
taxlaw-2859	1012	13	(	(	PUNCT
taxlaw-2859	1012	14	1903	1903	NUM
taxlaw-2859	1012	15	)	)	PUNCT
taxlaw-2859	1012	16	;	;	PUNCT
taxlaw-2859	1012	17	see	see	VERB
taxlaw-2859	1012	18	generally	generally	ADV
taxlaw-2859	1012	19	christopher	christopher	PROPN
taxlaw-2859	1012	20	j.	j.	PROPN
taxlaw-2859	1012	21	robinson	robinson	PROPN
taxlaw-2859	1012	22	,	,	PUNCT
taxlaw-2859	1012	23	the	the	DET
taxlaw-2859	1012	24	"	"	PUNCT
taxlaw-2859	1012	25	recognized	recognize	VERB
taxlaw-2859	1012	26	stature	stature	NOUN
taxlaw-2859	1012	27	"	"	PUNCT
taxlaw-2859	1012	28	standard	standard	NOUN
taxlaw-2859	1012	29	in	in	ADP
taxlaw-2859	1012	30	the	the	DET
taxlaw-2859	1012	31	visual	visual	ADJ
taxlaw-2859	1012	32	artists	artist	NOUN
taxlaw-2859	1012	33	rights	right	NOUN
taxlaw-2859	1012	34	act	act	PROPN
taxlaw-2859	1012	35	,	,	PUNCT
taxlaw-2859	1012	36	68	68	NUM
taxlaw-2859	1012	37	fordham	fordham	PROPN
taxlaw-2859	1012	38	l.	l.	PROPN
taxlaw-2859	1012	39	rev	rev	PROPN
taxlaw-2859	1012	40	.	.	PROPN
taxlaw-2859	1012	41	1935	1935	NUM
taxlaw-2859	1012	42	(	(	PUNCT
taxlaw-2859	1012	43	2000	2000	NUM
taxlaw-2859	1012	44	)	)	PUNCT
taxlaw-2859	1012	45	.	.	PUNCT
taxlaw-2859	1013	1	231	231	NUM
taxlaw-2859	1013	2	seattle	seattle	PROPN
taxlaw-2859	1013	3	art	art	PROPN
taxlaw-2859	1013	4	museum	museum	PROPN
taxlaw-2859	1013	5	,	,	PUNCT
taxlaw-2859	1013	6	past	past	ADJ
taxlaw-2859	1013	7	exhibitions	exhibition	NOUN
taxlaw-2859	1013	8	,	,	PUNCT
taxlaw-2859	1013	9	http://www.seattleartmuseum.org/exhibitions/liveon	http://www.seattleartmuseum.org/exhibitions/liveon	NUM
taxlaw-2859	1013	10	[	[	X
taxlaw-2859	1013	11	https://perma.cc/dh3a-eldq	https://perma.cc/dh3a-eldq	X
taxlaw-2859	1013	12	]	]	X
taxlaw-2859	1013	13	(	(	PUNCT
taxlaw-2859	1013	14	last	last	ADV
taxlaw-2859	1013	15	visited	visit	VERB
taxlaw-2859	1013	16	nov	nov	PROPN
taxlaw-2859	1013	17	.	.	PROPN
taxlaw-2859	1013	18	10	10	NUM
taxlaw-2859	1013	19	,	,	PUNCT
taxlaw-2859	1013	20	2017	2017	NUM
taxlaw-2859	1013	21	)	)	PUNCT
taxlaw-2859	1013	22	;	;	PUNCT
taxlaw-2859	1013	23	kaikai	kaikai	PROPN
taxlaw-2859	1013	24	kiki	kiki	PROPN
taxlaw-2859	1013	25	co.	co.	PROPN
taxlaw-2859	1013	26	,	,	PUNCT
taxlaw-2859	1013	27	ltd	ltd	PROPN
taxlaw-2859	1013	28	.	.	PROPN
taxlaw-2859	1013	29	,	,	PUNCT
taxlaw-2859	1013	30	artists	artist	NOUN
taxlaw-2859	1013	31	:	:	PUNCT
taxlaw-2859	1013	32	mr	mr	PROPN
taxlaw-2859	1013	33	.	.	PROPN
taxlaw-2859	1013	34	,	,	PUNCT
taxlaw-2859	1013	35	http://english.kaikaikiki.co.jp/artists/list/c7/	http://english.kaikaikiki.co.jp/artists/list/c7/	X
taxlaw-2859	1014	1	[	[	X
taxlaw-2859	1014	2	https://perma.cc/3yra-bjgg	https://perma.cc/3yra-bjgg	X
taxlaw-2859	1014	3	]	]	X
taxlaw-2859	1014	4	(	(	PUNCT
taxlaw-2859	1014	5	last	last	ADV
taxlaw-2859	1014	6	visited	visit	VERB
taxlaw-2859	1014	7	nov	nov	PROPN
taxlaw-2859	1014	8	.	.	PROPN
taxlaw-2859	1014	9	10	10	NUM
taxlaw-2859	1014	10	,	,	PUNCT
taxlaw-2859	1014	11	2017	2017	NUM
taxlaw-2859	1014	12	)	)	PUNCT
taxlaw-2859	1014	13	.	.	PUNCT
taxlaw-2859	1015	1	232	232	NUM
taxlaw-2859	1015	2	juan	juan	PROPN
taxlaw-2859	1015	3	perez	perez	PROPN
taxlaw-2859	1015	4	,	,	PUNCT
taxlaw-2859	1015	5	jr	jr	PROPN
taxlaw-2859	1015	6	.	.	PROPN
taxlaw-2859	1015	7	,	,	PUNCT
taxlaw-2859	1015	8	art	art	NOUN
taxlaw-2859	1015	9	collection	collection	NOUN
taxlaw-2859	1015	10	by	by	ADP
taxlaw-2859	1015	11	chicago	chicago	PROPN
taxlaw-2859	1015	12	couple	couple	NOUN
taxlaw-2859	1015	13	fetches	fetch	VERB
taxlaw-2859	1015	14	millions	million	NOUN
taxlaw-2859	1015	15	at	at	ADP
taxlaw-2859	1015	16	auction	auction	NOUN
taxlaw-2859	1015	17	,	,	PUNCT
taxlaw-2859	1015	18	chi	chi	PROPN
taxlaw-2859	1015	19	.	.	PUNCT
taxlaw-2859	1015	20	tribune	tribune	PROPN
taxlaw-2859	1015	21	(	(	PUNCT
taxlaw-2859	1015	22	may	may	PROPN
taxlaw-2859	1015	23	14	14	NUM
taxlaw-2859	1015	24	,	,	PUNCT
taxlaw-2859	1015	25	2014	2014	NUM
taxlaw-2859	1015	26	)	)	PUNCT
taxlaw-2859	1015	27	,	,	PUNCT
taxlaw-2859	1015	28	http://articles.chicagotribune.com/2014-05-14/news/chi-art-collection-by-chicago-couple-fetchesmillions-at-auction-20140514_1_art-collection-art-institute-wayne-thiebaud	http://articles.chicagotribune.com/2014-05-14/news/chi-art-collection-by-chicago-couple-fetchesmillions-at-auction-20140514_1_art-collection-art-institute-wayne-thiebaud	X
taxlaw-2859	1016	1	[	[	X
taxlaw-2859	1016	2	https://perma.cc/u7qr-lff9	https://perma.cc/u7qr-lff9	X
taxlaw-2859	1016	3	]	]	X
taxlaw-2859	1016	4	;	;	PUNCT
taxlaw-2859	1016	5	museum	museum	NOUN
taxlaw-2859	1016	6	of	of	ADP
taxlaw-2859	1016	7	contemporary	contemporary	PROPN
taxlaw-2859	1016	8	art	art	PROPN
taxlaw-2859	1016	9	chicago	chicago	PROPN
taxlaw-2859	1016	10	,	,	PUNCT
taxlaw-2859	1016	11	past	past	ADJ
taxlaw-2859	1016	12	exhibitions	exhibition	NOUN
taxlaw-2859	1016	13	:	:	PUNCT
taxlaw-2859	1016	14	alexander	alexander	PROPN
taxlaw-2859	1016	15	calder	calder	PROPN
taxlaw-2859	1016	16	and	and	CCONJ
taxlaw-2859	1016	17	contemporary	contemporary	ADJ
taxlaw-2859	1016	18	art	art	NOUN
taxlaw-2859	1016	19	:	:	PUNCT
taxlaw-2859	1016	20	form	form	NOUN
taxlaw-2859	1016	21	,	,	PUNCT
taxlaw-2859	1016	22	balance	balance	NOUN
taxlaw-2859	1016	23	,	,	PUNCT
taxlaw-2859	1016	24	joy	joy	NOUN
taxlaw-2859	1016	25	,	,	PUNCT
taxlaw-2859	1016	26	https://mcachicago.org/exhibitions/2010/alexander-calder-and-contemporary-artform-balance-joy	https://mcachicago.org/exhibitions/2010/alexander-calder-and-contemporary-artform-balance-joy	NOUN
taxlaw-2859	1016	27	[	[	X
taxlaw-2859	1016	28	https://perma.cc/pm8k-3r7	https://perma.cc/pm8k-3r7	NOUN
taxlaw-2859	1016	29	m	m	PRON
taxlaw-2859	1016	30	]	]	X
taxlaw-2859	1016	31	(	(	PUNCT
taxlaw-2859	1016	32	last	last	ADV
taxlaw-2859	1016	33	visited	visit	VERB
taxlaw-2859	1016	34	nov	nov	PROPN
taxlaw-2859	1016	35	.	.	PROPN
taxlaw-2859	1016	36	10	10	NUM
taxlaw-2859	1016	37	,	,	PUNCT
taxlaw-2859	1016	38	2017	2017	NUM
taxlaw-2859	1016	39	)	)	PUNCT
taxlaw-2859	1016	40	.	.	PUNCT
taxlaw-2859	1017	1	110	110	NUM
taxlaw-2859	1017	2	columbia	columbia	PROPN
taxlaw-2859	1017	3	journal	journal	PROPN
taxlaw-2859	1017	4	of	of	ADP
taxlaw-2859	1017	5	tax	tax	NOUN
taxlaw-2859	1017	6	law	law	NOUN
taxlaw-2859	1017	7	[	[	X
taxlaw-2859	1017	8	vol.9:67	vol.9:67	PROPN
taxlaw-2859	1017	9	zahr	zahr	PROPN
taxlaw-2859	1017	10	said	say	VERB
taxlaw-2859	1017	11	points	point	VERB
taxlaw-2859	1017	12	out	out	ADP
taxlaw-2859	1017	13	in	in	ADP
taxlaw-2859	1017	14	her	her	PRON
taxlaw-2859	1017	15	article	article	NOUN
taxlaw-2859	1017	16	,	,	PUNCT
taxlaw-2859	1017	17	embedded	embed	VERB
taxlaw-2859	1017	18	advertising	advertising	NOUN
taxlaw-2859	1017	19	and	and	CCONJ
taxlaw-2859	1017	20	the	the	DET
taxlaw-2859	1017	21	venture	venture	NOUN
taxlaw-2859	1017	22	consumer	consumer	NOUN
taxlaw-2859	1017	23	,	,	PUNCT
taxlaw-2859	1017	24	this	this	PRON
taxlaw-2859	1017	25	is	be	AUX
taxlaw-2859	1017	26	because	because	SCONJ
taxlaw-2859	1017	27	sponsorship	sponsorship	NOUN
taxlaw-2859	1017	28	can	can	AUX
taxlaw-2859	1017	29	have	have	VERB
taxlaw-2859	1017	30	positive	positive	ADJ
taxlaw-2859	1017	31	effects	effect	NOUN
taxlaw-2859	1017	32	in	in	ADP
taxlaw-2859	1017	33	certain	certain	ADJ
taxlaw-2859	1017	34	circumstances	circumstance	NOUN
taxlaw-2859	1017	35	,	,	PUNCT
taxlaw-2859	1017	36	such	such	ADJ
taxlaw-2859	1017	37	as	as	ADP
taxlaw-2859	1017	38	when	when	SCONJ
taxlaw-2859	1017	39	consumers	consumer	NOUN
taxlaw-2859	1017	40	are	be	AUX
taxlaw-2859	1017	41	educated	educate	VERB
taxlaw-2859	1017	42	,	,	PUNCT
taxlaw-2859	1017	43	empowered	empower	VERB
taxlaw-2859	1017	44	,	,	PUNCT
taxlaw-2859	1017	45	and	and	CCONJ
taxlaw-2859	1017	46	discerning	discern	VERB
taxlaw-2859	1017	47	;	;	PUNCT
taxlaw-2859	1017	48	when	when	SCONJ
taxlaw-2859	1017	49	product	product	NOUN
taxlaw-2859	1017	50	placement	placement	NOUN
taxlaw-2859	1017	51	improves	improve	VERB
taxlaw-2859	1017	52	allocation	allocation	NOUN
taxlaw-2859	1017	53	of	of	ADP
taxlaw-2859	1017	54	costs	cost	NOUN
taxlaw-2859	1017	55	and	and	CCONJ
taxlaw-2859	1017	56	risks	risk	NOUN
taxlaw-2859	1017	57	;	;	PUNCT
taxlaw-2859	1017	58	and	and	CCONJ
taxlaw-2859	1017	59	when	when	SCONJ
taxlaw-2859	1017	60	the	the	DET
taxlaw-2859	1017	61	additional	additional	ADJ
taxlaw-2859	1017	62	cash	cash	NOUN
taxlaw-2859	1017	63	flow	flow	NOUN
taxlaw-2859	1017	64	provided	provide	VERB
taxlaw-2859	1017	65	by	by	ADP
taxlaw-2859	1017	66	“	"	PUNCT
taxlaw-2859	1017	67	embedded	embed	VERB
taxlaw-2859	1017	68	advertising	advertising	NOUN
taxlaw-2859	1017	69	”	"	PUNCT
taxlaw-2859	1017	70	improves	improve	VERB
taxlaw-2859	1017	71	programming	programming	NOUN
taxlaw-2859	1017	72	quality.233	quality.233	NOUN
taxlaw-2859	1017	73	these	these	DET
taxlaw-2859	1017	74	circumstances	circumstance	NOUN
taxlaw-2859	1017	75	ultimately	ultimately	ADV
taxlaw-2859	1017	76	do	do	AUX
taxlaw-2859	1017	77	not	not	PART
taxlaw-2859	1017	78	translate	translate	VERB
taxlaw-2859	1017	79	,	,	PUNCT
taxlaw-2859	1017	80	however	however	ADV
taxlaw-2859	1017	81	,	,	PUNCT
taxlaw-2859	1017	82	to	to	ADP
taxlaw-2859	1017	83	the	the	DET
taxlaw-2859	1017	84	realm	realm	NOUN
taxlaw-2859	1017	85	of	of	ADP
taxlaw-2859	1017	86	gallery	gallery	NOUN
taxlaw-2859	1017	87	-	-	PUNCT
taxlaw-2859	1017	88	sponsored	sponsor	VERB
taxlaw-2859	1017	89	art	art	NOUN
taxlaw-2859	1017	90	exhibitions	exhibition	NOUN
taxlaw-2859	1017	91	at	at	ADP
taxlaw-2859	1017	92	museums	museum	NOUN
taxlaw-2859	1017	93	;	;	PUNCT
taxlaw-2859	1017	94	at	at	ADP
taxlaw-2859	1017	95	the	the	DET
taxlaw-2859	1017	96	very	very	ADV
taxlaw-2859	1017	97	least	least	ADJ
taxlaw-2859	1017	98	,	,	PUNCT
taxlaw-2859	1017	99	programming	programming	NOUN
taxlaw-2859	1017	100	quality	quality	NOUN
taxlaw-2859	1017	101	is	be	AUX
taxlaw-2859	1017	102	highly	highly	ADV
taxlaw-2859	1017	103	subjective	subjective	ADJ
taxlaw-2859	1017	104	and	and	CCONJ
taxlaw-2859	1017	105	promoting	promote	VERB
taxlaw-2859	1017	106	art	art	NOUN
taxlaw-2859	1017	107	is	be	AUX
taxlaw-2859	1017	108	an	an	DET
taxlaw-2859	1017	109	educational	educational	ADJ
taxlaw-2859	1017	110	activity	activity	NOUN
taxlaw-2859	1017	111	,	,	PUNCT
taxlaw-2859	1017	112	and	and	CCONJ
taxlaw-2859	1017	113	therefore	therefore	ADV
taxlaw-2859	1017	114	the	the	DET
taxlaw-2859	1017	115	target	target	NOUN
taxlaw-2859	1017	116	“	"	PUNCT
taxlaw-2859	1017	117	consumer	consumer	NOUN
taxlaw-2859	1017	118	”	"	PUNCT
taxlaw-2859	1017	119	museum	museum	NOUN
taxlaw-2859	1017	120	patron	patron	NOUN
taxlaw-2859	1017	121	is	be	AUX
taxlaw-2859	1017	122	by	by	ADP
taxlaw-2859	1017	123	definition	definition	NOUN
taxlaw-2859	1017	124	uneducated	uneducated	ADJ
taxlaw-2859	1017	125	.	.	PUNCT
taxlaw-2859	1018	1	however	however	ADV
taxlaw-2859	1018	2	needed	need	VERB
taxlaw-2859	1018	3	structural	structural	ADJ
taxlaw-2859	1018	4	reform	reform	NOUN
taxlaw-2859	1018	5	addressing	address	VERB
taxlaw-2859	1018	6	gallery	gallery	NOUN
taxlaw-2859	1018	7	-	-	PUNCT
taxlaw-2859	1018	8	sponsored	sponsor	VERB
taxlaw-2859	1018	9	art	art	NOUN
taxlaw-2859	1018	10	exhibitions	exhibition	NOUN
taxlaw-2859	1018	11	at	at	ADP
taxlaw-2859	1018	12	museums	museum	NOUN
taxlaw-2859	1018	13	may	may	AUX
taxlaw-2859	1018	14	be	be	AUX
taxlaw-2859	1018	15	,	,	PUNCT
taxlaw-2859	1018	16	any	any	DET
taxlaw-2859	1018	17	structural	structural	ADJ
taxlaw-2859	1018	18	change	change	NOUN
taxlaw-2859	1018	19	requires	require	VERB
taxlaw-2859	1018	20	proactive	proactive	ADJ
taxlaw-2859	1018	21	policy	policy	NOUN
taxlaw-2859	1018	22	introductions	introduction	NOUN
taxlaw-2859	1018	23	that	that	PRON
taxlaw-2859	1018	24	are	be	AUX
taxlaw-2859	1018	25	unlikely	unlikely	ADJ
taxlaw-2859	1018	26	to	to	PART
taxlaw-2859	1018	27	take	take	VERB
taxlaw-2859	1018	28	place	place	NOUN
taxlaw-2859	1018	29	in	in	ADP
taxlaw-2859	1018	30	the	the	DET
taxlaw-2859	1018	31	current	current	ADJ
taxlaw-2859	1018	32	stalemate	stalemate	ADJ
taxlaw-2859	1018	33	political	political	ADJ
taxlaw-2859	1018	34	climate	climate	NOUN
taxlaw-2859	1018	35	.	.	PUNCT
taxlaw-2859	1019	1	b.	b.	PROPN
taxlaw-2859	1019	2	eliminating	eliminate	VERB
taxlaw-2859	1019	3	and	and	CCONJ
taxlaw-2859	1019	4	expanding	expand	VERB
taxlaw-2859	1019	5	gallery	gallery	NOUN
taxlaw-2859	1019	6	-	-	PUNCT
taxlaw-2859	1019	7	supported	support	VERB
taxlaw-2859	1019	8	art	art	NOUN
taxlaw-2859	1019	9	exhibitions	exhibition	NOUN
taxlaw-2859	1019	10	within	within	ADP
taxlaw-2859	1019	11	the	the	DET
taxlaw-2859	1019	12	existing	exist	VERB
taxlaw-2859	1019	13	framework	framework	NOUN
taxlaw-2859	1019	14	,	,	PUNCT
taxlaw-2859	1019	15	the	the	DET
taxlaw-2859	1019	16	challenges	challenge	NOUN
taxlaw-2859	1019	17	most	most	ADV
taxlaw-2859	1019	18	likely	likely	ADJ
taxlaw-2859	1019	19	to	to	PART
taxlaw-2859	1019	20	be	be	AUX
taxlaw-2859	1019	21	successful	successful	ADJ
taxlaw-2859	1019	22	in	in	ADP
taxlaw-2859	1019	23	curbing	curb	VERB
taxlaw-2859	1019	24	certain	certain	ADJ
taxlaw-2859	1019	25	gallery	gallery	NOUN
taxlaw-2859	1019	26	-	-	PUNCT
taxlaw-2859	1019	27	supported	support	VERB
taxlaw-2859	1019	28	art	art	NOUN
taxlaw-2859	1019	29	exhibitions	exhibition	NOUN
taxlaw-2859	1019	30	are	be	AUX
taxlaw-2859	1019	31	that	that	SCONJ
taxlaw-2859	1019	32	they	they	PRON
taxlaw-2859	1019	33	constitute	constitute	VERB
taxlaw-2859	1019	34	a	a	DET
taxlaw-2859	1019	35	joint	joint	ADJ
taxlaw-2859	1019	36	venture	venture	NOUN
taxlaw-2859	1019	37	in	in	ADP
taxlaw-2859	1019	38	which	which	PRON
taxlaw-2859	1019	39	galleries	gallery	NOUN
taxlaw-2859	1019	40	possess	possess	VERB
taxlaw-2859	1019	41	too	too	ADV
taxlaw-2859	1019	42	great	great	ADJ
taxlaw-2859	1019	43	of	of	ADP
taxlaw-2859	1019	44	control	control	NOUN
taxlaw-2859	1019	45	,	,	PUNCT
taxlaw-2859	1019	46	therefore	therefore	ADV
taxlaw-2859	1019	47	obtaining	obtain	VERB
taxlaw-2859	1019	48	impermissible	impermissible	ADJ
taxlaw-2859	1019	49	private	private	ADJ
taxlaw-2859	1019	50	benefit	benefit	NOUN
taxlaw-2859	1019	51	;	;	PUNCT
taxlaw-2859	1019	52	that	that	SCONJ
taxlaw-2859	1019	53	the	the	DET
taxlaw-2859	1019	54	preferential	preferential	ADJ
taxlaw-2859	1019	55	consideration	consideration	NOUN
taxlaw-2859	1019	56	for	for	ADP
taxlaw-2859	1019	57	exhibitions	exhibition	NOUN
taxlaw-2859	1019	58	,	,	PUNCT
taxlaw-2859	1019	59	the	the	DET
taxlaw-2859	1019	60	sponsorship	sponsorship	NOUN
taxlaw-2859	1019	61	rights	right	NOUN
taxlaw-2859	1019	62	they	they	PRON
taxlaw-2859	1019	63	grant	grant	VERB
taxlaw-2859	1019	64	to	to	ADP
taxlaw-2859	1019	65	galleries	gallery	NOUN
taxlaw-2859	1019	66	,	,	PUNCT
taxlaw-2859	1019	67	or	or	CCONJ
taxlaw-2859	1019	68	both	both	PRON
taxlaw-2859	1019	69	are	be	AUX
taxlaw-2859	1019	70	also	also	ADV
taxlaw-2859	1019	71	impermissible	impermissible	ADJ
taxlaw-2859	1019	72	private	private	ADJ
taxlaw-2859	1019	73	benefit	benefit	NOUN
taxlaw-2859	1019	74	;	;	PUNCT
taxlaw-2859	1019	75	or	or	CCONJ
taxlaw-2859	1019	76	that	that	SCONJ
taxlaw-2859	1019	77	the	the	DET
taxlaw-2859	1019	78	gallerysupported	gallerysupporte	VERB
taxlaw-2859	1019	79	art	art	NOUN
taxlaw-2859	1019	80	exhibitions	exhibition	NOUN
taxlaw-2859	1019	81	are	be	AUX
taxlaw-2859	1019	82	substantial	substantial	ADJ
taxlaw-2859	1019	83	commercial	commercial	ADJ
taxlaw-2859	1019	84	activities	activity	NOUN
taxlaw-2859	1019	85	that	that	PRON
taxlaw-2859	1019	86	do	do	AUX
taxlaw-2859	1019	87	not	not	PART
taxlaw-2859	1019	88	further	further	VERB
taxlaw-2859	1019	89	an	an	DET
taxlaw-2859	1019	90	exempt	exempt	ADJ
taxlaw-2859	1019	91	purpose	purpose	NOUN
taxlaw-2859	1019	92	.	.	PUNCT
taxlaw-2859	1020	1	the	the	DET
taxlaw-2859	1020	2	effect	effect	NOUN
taxlaw-2859	1020	3	of	of	ADP
taxlaw-2859	1020	4	these	these	DET
taxlaw-2859	1020	5	determinations	determination	NOUN
taxlaw-2859	1020	6	would	would	AUX
taxlaw-2859	1020	7	likely	likely	ADV
taxlaw-2859	1020	8	put	put	VERB
taxlaw-2859	1020	9	an	an	DET
taxlaw-2859	1020	10	end	end	NOUN
taxlaw-2859	1020	11	to	to	ADP
taxlaw-2859	1020	12	museum	museum	NOUN
taxlaw-2859	1020	13	demand	demand	NOUN
taxlaw-2859	1020	14	for	for	ADP
taxlaw-2859	1020	15	galleries	gallery	NOUN
taxlaw-2859	1020	16	’	'	PUNCT
taxlaw-2859	1020	17	generosity	generosity	NOUN
taxlaw-2859	1020	18	,	,	PUNCT
taxlaw-2859	1020	19	as	as	SCONJ
taxlaw-2859	1020	20	it	it	PRON
taxlaw-2859	1020	21	is	be	AUX
taxlaw-2859	1020	22	unlikely	unlikely	ADJ
taxlaw-2859	1020	23	that	that	SCONJ
taxlaw-2859	1020	24	a	a	DET
taxlaw-2859	1020	25	museum	museum	NOUN
taxlaw-2859	1020	26	would	would	AUX
taxlaw-2859	1020	27	throw	throw	VERB
taxlaw-2859	1020	28	away	away	ADV
taxlaw-2859	1020	29	its	its	PRON
taxlaw-2859	1020	30	valuable	valuable	ADJ
taxlaw-2859	1020	31	exempt	exempt	ADJ
taxlaw-2859	1020	32	status	status	NOUN
taxlaw-2859	1020	33	in	in	ADP
taxlaw-2859	1020	34	exchange	exchange	NOUN
taxlaw-2859	1020	35	for	for	ADP
taxlaw-2859	1020	36	any	any	DET
taxlaw-2859	1020	37	gallery	gallery	NOUN
taxlaw-2859	1020	38	’s	’s	PART
taxlaw-2859	1020	39	financial	financial	ADJ
taxlaw-2859	1020	40	support	support	NOUN
taxlaw-2859	1020	41	.	.	PUNCT
taxlaw-2859	1021	1	eliminating	eliminate	VERB
taxlaw-2859	1021	2	gallery	gallery	NOUN
taxlaw-2859	1021	3	-	-	PUNCT
taxlaw-2859	1021	4	supported	support	VERB
taxlaw-2859	1021	5	art	art	NOUN
taxlaw-2859	1021	6	exhibitions	exhibition	NOUN
taxlaw-2859	1021	7	at	at	ADP
taxlaw-2859	1021	8	some	some	DET
taxlaw-2859	1021	9	nonprofit	nonprofit	ADJ
taxlaw-2859	1021	10	art	art	NOUN
taxlaw-2859	1021	11	organizations	organization	NOUN
taxlaw-2859	1021	12	would	would	AUX
taxlaw-2859	1021	13	not	not	PART
taxlaw-2859	1021	14	necessarily	necessarily	ADV
taxlaw-2859	1021	15	eliminate	eliminate	VERB
taxlaw-2859	1021	16	such	such	ADJ
taxlaw-2859	1021	17	exhibitions	exhibition	NOUN
taxlaw-2859	1021	18	entirely	entirely	ADV
taxlaw-2859	1021	19	.	.	PUNCT
taxlaw-2859	1022	1	similar	similar	ADJ
taxlaw-2859	1022	2	forms	form	NOUN
taxlaw-2859	1022	3	of	of	ADP
taxlaw-2859	1022	4	such	such	ADJ
taxlaw-2859	1022	5	exhibitions	exhibition	NOUN
taxlaw-2859	1022	6	might	might	AUX
taxlaw-2859	1022	7	continue	continue	VERB
taxlaw-2859	1022	8	to	to	PART
taxlaw-2859	1022	9	take	take	VERB
taxlaw-2859	1022	10	place	place	NOUN
taxlaw-2859	1022	11	at	at	ADP
taxlaw-2859	1022	12	galleries	gallery	NOUN
taxlaw-2859	1022	13	,	,	PUNCT
taxlaw-2859	1022	14	while	while	SCONJ
taxlaw-2859	1022	15	the	the	DET
taxlaw-2859	1022	16	profile	profile	NOUN
taxlaw-2859	1022	17	of	of	ADP
taxlaw-2859	1022	18	some	some	DET
taxlaw-2859	1022	19	nonprofit	nonprofit	ADJ
taxlaw-2859	1022	20	art	art	NOUN
taxlaw-2859	1022	21	organizations	organization	NOUN
taxlaw-2859	1022	22	would	would	AUX
taxlaw-2859	1022	23	diverge	diverge	VERB
taxlaw-2859	1022	24	therefrom	therefrom	NOUN
taxlaw-2859	1022	25	–	–	PUNCT
taxlaw-2859	1022	26	making	make	VERB
taxlaw-2859	1022	27	space	space	NOUN
taxlaw-2859	1022	28	for	for	ADP
taxlaw-2859	1022	29	truly	truly	ADV
taxlaw-2859	1022	30	non	non	ADJ
taxlaw-2859	1022	31	-	-	ADJ
taxlaw-2859	1022	32	and	and	CCONJ
taxlaw-2859	1022	33	anticommercial	anticommercial	ADJ
taxlaw-2859	1022	34	exhibitions	exhibition	NOUN
taxlaw-2859	1022	35	of	of	ADP
taxlaw-2859	1022	36	art	art	NOUN
taxlaw-2859	1022	37	to	to	PART
taxlaw-2859	1022	38	take	take	VERB
taxlaw-2859	1022	39	place	place	NOUN
taxlaw-2859	1022	40	.	.	PUNCT
taxlaw-2859	1023	1	for	for	ADP
taxlaw-2859	1023	2	the	the	DET
taxlaw-2859	1023	3	cities	city	NOUN
taxlaw-2859	1023	4	that	that	PRON
taxlaw-2859	1023	5	do	do	AUX
taxlaw-2859	1023	6	not	not	PART
taxlaw-2859	1023	7	have	have	VERB
taxlaw-2859	1023	8	galleries	gallery	NOUN
taxlaw-2859	1023	9	that	that	PRON
taxlaw-2859	1023	10	host	host	NOUN
taxlaw-2859	1023	11	museum	museum	NOUN
taxlaw-2859	1023	12	-	-	PUNCT
taxlaw-2859	1023	13	quality	quality	NOUN
taxlaw-2859	1023	14	gallery	gallery	NOUN
taxlaw-2859	1023	15	shows	show	NOUN
taxlaw-2859	1023	16	or	or	CCONJ
taxlaw-2859	1023	17	the	the	DET
taxlaw-2859	1023	18	smaller	small	ADJ
taxlaw-2859	1023	19	-	-	PUNCT
taxlaw-2859	1023	20	scale	scale	NOUN
taxlaw-2859	1023	21	museums	museum	NOUN
taxlaw-2859	1023	22	that	that	PRON
taxlaw-2859	1023	23	do	do	AUX
taxlaw-2859	1023	24	not	not	PART
taxlaw-2859	1023	25	currently	currently	ADV
taxlaw-2859	1023	26	attract	attract	VERB
taxlaw-2859	1023	27	gallery	gallery	NOUN
taxlaw-2859	1023	28	-	-	PUNCT
taxlaw-2859	1023	29	sponsored	sponsor	VERB
taxlaw-2859	1023	30	art	art	NOUN
taxlaw-2859	1023	31	exhibitions	exhibition	NOUN
taxlaw-2859	1023	32	,	,	PUNCT
taxlaw-2859	1023	33	there	there	PRON
taxlaw-2859	1023	34	still	still	ADV
taxlaw-2859	1023	35	may	may	AUX
taxlaw-2859	1023	36	be	be	AUX
taxlaw-2859	1023	37	a	a	DET
taxlaw-2859	1023	38	case	case	NOUN
taxlaw-2859	1023	39	for	for	SCONJ
taxlaw-2859	1023	40	galleries	gallery	NOUN
taxlaw-2859	1023	41	to	to	PART
taxlaw-2859	1023	42	work	work	VERB
taxlaw-2859	1023	43	with	with	ADP
taxlaw-2859	1023	44	museums	museum	NOUN
taxlaw-2859	1023	45	to	to	PART
taxlaw-2859	1023	46	present	present	VERB
taxlaw-2859	1023	47	these	these	DET
taxlaw-2859	1023	48	shows	show	NOUN
taxlaw-2859	1023	49	.	.	PUNCT
taxlaw-2859	1024	1	in	in	ADP
taxlaw-2859	1024	2	fact	fact	NOUN
taxlaw-2859	1024	3	,	,	PUNCT
taxlaw-2859	1024	4	perhaps	perhaps	ADV
taxlaw-2859	1024	5	somewhat	somewhat	ADV
taxlaw-2859	1024	6	counterintuitively	counterintuitively	ADV
taxlaw-2859	1024	7	,	,	PUNCT
taxlaw-2859	1024	8	the	the	DET
taxlaw-2859	1024	9	charitable	charitable	ADJ
taxlaw-2859	1024	10	purpose	purpose	NOUN
taxlaw-2859	1024	11	of	of	ADP
taxlaw-2859	1024	12	promoting	promote	VERB
taxlaw-2859	1024	13	art	art	NOUN
taxlaw-2859	1024	14	may	may	AUX
taxlaw-2859	1024	15	be	be	AUX
taxlaw-2859	1024	16	better	well	ADV
taxlaw-2859	1024	17	served	serve	VERB
taxlaw-2859	1024	18	by	by	ADP
taxlaw-2859	1024	19	encouraging	encourage	VERB
taxlaw-2859	1024	20	more	more	ADJ
taxlaw-2859	1024	21	gallerysponsored	gallerysponsore	VERB
taxlaw-2859	1024	22	exhibitions	exhibition	NOUN
taxlaw-2859	1024	23	to	to	PART
taxlaw-2859	1024	24	take	take	VERB
taxlaw-2859	1024	25	place	place	NOUN
taxlaw-2859	1024	26	in	in	ADP
taxlaw-2859	1024	27	such	such	ADJ
taxlaw-2859	1024	28	locations	location	NOUN
taxlaw-2859	1024	29	.	.	PUNCT
taxlaw-2859	1025	1	doing	do	VERB
taxlaw-2859	1025	2	so	so	ADV
taxlaw-2859	1025	3	could	could	AUX
taxlaw-2859	1025	4	channel	channel	VERB
taxlaw-2859	1025	5	more	more	ADJ
taxlaw-2859	1025	6	funding	funding	NOUN
taxlaw-2859	1025	7	for	for	ADP
taxlaw-2859	1025	8	higher	high	ADJ
taxlaw-2859	1025	9	quality	quality	NOUN
taxlaw-2859	1025	10	exhibitions	exhibition	NOUN
taxlaw-2859	1025	11	to	to	ADP
taxlaw-2859	1025	12	venues	venue	NOUN
taxlaw-2859	1025	13	that	that	PRON
taxlaw-2859	1025	14	currently	currently	ADV
taxlaw-2859	1025	15	suffer	suffer	VERB
taxlaw-2859	1025	16	from	from	ADP
taxlaw-2859	1025	17	lower	low	ADJ
taxlaw-2859	1025	18	quality	quality	NOUN
taxlaw-2859	1025	19	programming	programming	NOUN
taxlaw-2859	1025	20	from	from	ADP
taxlaw-2859	1025	21	lack	lack	NOUN
taxlaw-2859	1025	22	of	of	ADP
taxlaw-2859	1025	23	financial	financial	ADJ
taxlaw-2859	1025	24	support	support	NOUN
taxlaw-2859	1025	25	.	.	PUNCT
taxlaw-2859	1026	1	another	another	DET
taxlaw-2859	1026	2	possible	possible	ADJ
taxlaw-2859	1026	3	outcome	outcome	NOUN
taxlaw-2859	1026	4	is	be	AUX
taxlaw-2859	1026	5	that	that	SCONJ
taxlaw-2859	1026	6	curbing	curb	VERB
taxlaw-2859	1026	7	gallery	gallery	NOUN
taxlaw-2859	1026	8	-	-	PUNCT
taxlaw-2859	1026	9	sponsored	sponsor	VERB
taxlaw-2859	1026	10	art	art	NOUN
taxlaw-2859	1026	11	exhibitions	exhibition	NOUN
taxlaw-2859	1026	12	in	in	ADP
taxlaw-2859	1026	13	certain	certain	ADJ
taxlaw-2859	1026	14	circumstances	circumstance	NOUN
taxlaw-2859	1026	15	might	might	AUX
taxlaw-2859	1026	16	drive	drive	VERB
taxlaw-2859	1026	17	demand	demand	NOUN
taxlaw-2859	1026	18	for	for	ADP
taxlaw-2859	1026	19	alternative	alternative	ADJ
taxlaw-2859	1026	20	art	art	NOUN
taxlaw-2859	1026	21	spaces	space	NOUN
taxlaw-2859	1026	22	.	.	PUNCT
taxlaw-2859	1027	1	to	to	ADP
taxlaw-2859	1027	2	the	the	DET
taxlaw-2859	1027	3	extent	extent	NOUN
taxlaw-2859	1027	4	such	such	ADJ
taxlaw-2859	1027	5	spaces	space	NOUN
taxlaw-2859	1027	6	do	do	AUX
taxlaw-2859	1027	7	n’t	not	PART
taxlaw-2859	1027	8	exist	exist	VERB
taxlaw-2859	1027	9	yet	yet	ADV
taxlaw-2859	1027	10	,	,	PUNCT
taxlaw-2859	1027	11	they	they	PRON
taxlaw-2859	1027	12	may	may	AUX
taxlaw-2859	1027	13	crop	crop	VERB
taxlaw-2859	1027	14	up	up	ADP
taxlaw-2859	1027	15	to	to	ADP
taxlaw-2859	1027	16	the	the	DET
taxlaw-2859	1027	17	delight	delight	NOUN
taxlaw-2859	1027	18	of	of	ADP
taxlaw-2859	1027	19	cities	city	NOUN
taxlaw-2859	1027	20	that	that	PRON
taxlaw-2859	1027	21	are	be	AUX
taxlaw-2859	1027	22	currently	currently	ADV
taxlaw-2859	1027	23	vying	vie	VERB
taxlaw-2859	1027	24	to	to	PART
taxlaw-2859	1027	25	establish	establish	VERB
taxlaw-2859	1027	26	and	and	CCONJ
taxlaw-2859	1027	27	attract	attract	VERB
taxlaw-2859	1027	28	art	art	NOUN
taxlaw-2859	1027	29	venues	venue	NOUN
taxlaw-2859	1027	30	.	.	PUNCT
taxlaw-2859	1028	1	for	for	ADP
taxlaw-2859	1028	2	example	example	NOUN
taxlaw-2859	1028	3	,	,	PUNCT
taxlaw-2859	1028	4	dealers	dealer	NOUN
taxlaw-2859	1028	5	interested	interested	ADJ
taxlaw-2859	1028	6	in	in	ADP
taxlaw-2859	1028	7	displaying	display	VERB
taxlaw-2859	1028	8	their	their	PRON
taxlaw-2859	1028	9	artists	artist	NOUN
taxlaw-2859	1028	10	’	'	PUNCT
taxlaw-2859	1028	11	work	work	NOUN
taxlaw-2859	1028	12	but	but	CCONJ
taxlaw-2859	1028	13	that	that	PRON
taxlaw-2859	1028	14	are	be	AUX
taxlaw-2859	1028	15	unable	unable	ADJ
taxlaw-2859	1028	16	to	to	PART
taxlaw-2859	1028	17	do	do	VERB
taxlaw-2859	1028	18	so	so	ADV
taxlaw-2859	1028	19	at	at	ADP
taxlaw-2859	1028	20	a	a	DET
taxlaw-2859	1028	21	museum	museum	NOUN
taxlaw-2859	1028	22	might	might	AUX
taxlaw-2859	1028	23	invest	invest	VERB
taxlaw-2859	1028	24	in	in	ADP
taxlaw-2859	1028	25	infrastructure	infrastructure	NOUN
taxlaw-2859	1028	26	to	to	PART
taxlaw-2859	1028	27	do	do	VERB
taxlaw-2859	1028	28	so	so	ADV
taxlaw-2859	1028	29	.	.	PUNCT
taxlaw-2859	1029	1	these	these	DET
taxlaw-2859	1029	2	outcomes	outcome	NOUN
taxlaw-2859	1029	3	are	be	AUX
taxlaw-2859	1029	4	consistent	consistent	ADJ
taxlaw-2859	1029	5	with	with	ADP
taxlaw-2859	1029	6	the	the	DET
taxlaw-2859	1029	7	incentives	incentive	NOUN
taxlaw-2859	1029	8	of	of	ADP
taxlaw-2859	1029	9	federal	federal	ADJ
taxlaw-2859	1029	10	tax	tax	NOUN
taxlaw-2859	1029	11	law	law	NOUN
taxlaw-2859	1029	12	that	that	PRON
taxlaw-2859	1029	13	seek	seek	VERB
taxlaw-2859	1029	14	to	to	PART
taxlaw-2859	1029	15	promote	promote	VERB
taxlaw-2859	1029	16	art	art	NOUN
taxlaw-2859	1029	17	through	through	ADP
taxlaw-2859	1029	18	wide	wide	ADJ
taxlaw-2859	1029	19	dissemination	dissemination	NOUN
taxlaw-2859	1029	20	to	to	ADP
taxlaw-2859	1029	21	markets	market	NOUN
taxlaw-2859	1029	22	that	that	PRON
taxlaw-2859	1029	23	are	be	AUX
taxlaw-2859	1029	24	otherwise	otherwise	ADV
taxlaw-2859	1029	25	without	without	ADP
taxlaw-2859	1029	26	access	access	NOUN
taxlaw-2859	1029	27	.	.	PUNCT
taxlaw-2859	1030	1	while	while	SCONJ
taxlaw-2859	1030	2	ending	end	VERB
taxlaw-2859	1030	3	gallery	gallery	NOUN
taxlaw-2859	1030	4	-	-	PUNCT
taxlaw-2859	1030	5	supported	support	VERB
taxlaw-2859	1030	6	exhibitions	exhibition	NOUN
taxlaw-2859	1030	7	at	at	ADP
taxlaw-2859	1030	8	nonprofit	nonprofit	ADJ
taxlaw-2859	1030	9	art	art	NOUN
taxlaw-2859	1030	10	organizations	organization	NOUN
taxlaw-2859	1030	11	would	would	AUX
taxlaw-2859	1030	12	represent	represent	VERB
taxlaw-2859	1030	13	short	short	ADJ
taxlaw-2859	1030	14	-	-	PUNCT
taxlaw-2859	1030	15	term	term	NOUN
taxlaw-2859	1030	16	progress	progress	NOUN
taxlaw-2859	1030	17	toward	toward	ADP
taxlaw-2859	1030	18	the	the	DET
taxlaw-2859	1030	19	conscious	conscious	ADJ
taxlaw-2859	1030	20	boundary	boundary	ADJ
taxlaw-2859	1030	21	setting	setting	NOUN
taxlaw-2859	1030	22	for	for	ADP
taxlaw-2859	1030	23	which	which	PRON
taxlaw-2859	1030	24	professor	professor	NOUN
taxlaw-2859	1030	25	isabelle	isabelle	PROPN
taxlaw-2859	1030	26	graw	graw	PROPN
taxlaw-2859	1030	27	advocates	advocate	NOUN
taxlaw-2859	1030	28	,	,	PUNCT
taxlaw-2859	1030	29	this	this	DET
taxlaw-2859	1030	30	solution	solution	NOUN
taxlaw-2859	1030	31	ultimately	ultimately	ADV
taxlaw-2859	1030	32	does	do	VERB
taxlaw-2859	1030	33	nothing	nothing	PRON
taxlaw-2859	1030	34	to	to	PART
taxlaw-2859	1030	35	address	address	VERB
taxlaw-2859	1030	36	the	the	DET
taxlaw-2859	1030	37	trifold	trifold	ADJ
taxlaw-2859	1030	38	structural	structural	ADJ
taxlaw-2859	1030	39	causes	cause	NOUN
taxlaw-2859	1030	40	ultimately	ultimately	ADV
taxlaw-2859	1030	41	driving	drive	VERB
taxlaw-2859	1030	42	the	the	DET
taxlaw-2859	1030	43	need	need	NOUN
taxlaw-2859	1030	44	for	for	ADP
taxlaw-2859	1030	45	a	a	DET
taxlaw-2859	1030	46	boundary	boundary	NOUN
taxlaw-2859	1030	47	.	.	PUNCT
taxlaw-2859	1031	1	museums	museum	NOUN
taxlaw-2859	1031	2	’	'	PUNCT
taxlaw-2859	1031	3	lack	lack	NOUN
taxlaw-2859	1031	4	of	of	ADP
taxlaw-2859	1031	5	funding	funding	NOUN
taxlaw-2859	1031	6	compels	compel	VERB
taxlaw-2859	1031	7	them	they	PRON
taxlaw-2859	1031	8	to	to	PART
taxlaw-2859	1031	9	seek	seek	VERB
taxlaw-2859	1031	10	donations	donation	NOUN
taxlaw-2859	1031	11	from	from	ADP
taxlaw-2859	1031	12	galleries	gallery	NOUN
taxlaw-2859	1031	13	in	in	ADP
taxlaw-2859	1031	14	the	the	DET
taxlaw-2859	1031	15	first	first	ADJ
taxlaw-2859	1031	16	place	place	NOUN
taxlaw-2859	1031	17	.	.	PUNCT
taxlaw-2859	1032	1	secondly	secondly	ADV
taxlaw-2859	1032	2	,	,	PUNCT
taxlaw-2859	1032	3	museums	museum	NOUN
taxlaw-2859	1032	4	lack	lack	VERB
taxlaw-2859	1032	5	233	233	NUM
taxlaw-2859	1032	6	see	see	NOUN
taxlaw-2859	1032	7	zahr	zahr	PROPN
taxlaw-2859	1032	8	said	say	VERB
taxlaw-2859	1032	9	,	,	PUNCT
taxlaw-2859	1032	10	embedded	embed	VERB
taxlaw-2859	1032	11	advertising	advertising	NOUN
taxlaw-2859	1032	12	and	and	CCONJ
taxlaw-2859	1032	13	the	the	DET
taxlaw-2859	1032	14	venture	venture	NOUN
taxlaw-2859	1032	15	consumer	consumer	NOUN
taxlaw-2859	1032	16	,	,	PUNCT
taxlaw-2859	1032	17	89	89	NUM
taxlaw-2859	1032	18	n.c	n.c	PROPN
taxlaw-2859	1032	19	.	.	PROPN
taxlaw-2859	1032	20	l.	l.	PROPN
taxlaw-2859	1032	21	rev	rev	PROPN
taxlaw-2859	1032	22	.	.	PROPN
taxlaw-2859	1032	23	99	99	NUM
taxlaw-2859	1032	24	(	(	PUNCT
taxlaw-2859	1032	25	2010	2010	NUM
taxlaw-2859	1032	26	)	)	PUNCT
taxlaw-2859	1032	27	.	.	PUNCT
taxlaw-2859	1033	1	2017	2017	NUM
taxlaw-2859	1033	2	]	]	PUNCT
taxlaw-2859	1033	3	gallery	gallery	NOUN
taxlaw-2859	1033	4	-	-	PUNCT
taxlaw-2859	1033	5	supported	support	VERB
taxlaw-2859	1033	6	art	art	NOUN
taxlaw-2859	1033	7	exhibitions	exhibition	NOUN
taxlaw-2859	1033	8	111	111	NUM
taxlaw-2859	1033	9	independent	independent	ADJ
taxlaw-2859	1033	10	access	access	NOUN
taxlaw-2859	1033	11	to	to	ADP
taxlaw-2859	1033	12	the	the	DET
taxlaw-2859	1033	13	critical	critical	ADJ
taxlaw-2859	1033	14	information	information	NOUN
taxlaw-2859	1033	15	exclusively	exclusively	ADV
taxlaw-2859	1033	16	possessed	possess	VERB
taxlaw-2859	1033	17	by	by	ADP
taxlaw-2859	1033	18	galleries	gallery	NOUN
taxlaw-2859	1033	19	about	about	ADP
taxlaw-2859	1033	20	culturally	culturally	ADV
taxlaw-2859	1033	21	important	important	ADJ
taxlaw-2859	1033	22	artworks	artwork	NOUN
taxlaw-2859	1033	23	.	.	PUNCT
taxlaw-2859	1034	1	even	even	ADV
taxlaw-2859	1034	2	the	the	DET
taxlaw-2859	1034	3	most	most	ADV
taxlaw-2859	1034	4	extensive	extensive	ADJ
taxlaw-2859	1034	5	permanent	permanent	ADJ
taxlaw-2859	1034	6	museum	museum	NOUN
taxlaw-2859	1034	7	collections	collection	NOUN
taxlaw-2859	1034	8	do	do	AUX
taxlaw-2859	1034	9	not	not	PART
taxlaw-2859	1034	10	contain	contain	VERB
taxlaw-2859	1034	11	all	all	DET
taxlaw-2859	1034	12	the	the	DET
taxlaw-2859	1034	13	necessary	necessary	ADJ
taxlaw-2859	1034	14	artworks	artwork	NOUN
taxlaw-2859	1034	15	to	to	PART
taxlaw-2859	1034	16	present	present	VERB
taxlaw-2859	1034	17	a	a	DET
taxlaw-2859	1034	18	complete	complete	ADJ
taxlaw-2859	1034	19	thematic	thematic	ADJ
taxlaw-2859	1034	20	exhibition	exhibition	NOUN
taxlaw-2859	1034	21	,	,	PUNCT
taxlaw-2859	1034	22	and	and	CCONJ
taxlaw-2859	1034	23	therefore	therefore	ADV
taxlaw-2859	1034	24	museums	museum	NOUN
taxlaw-2859	1034	25	are	be	AUX
taxlaw-2859	1034	26	unable	unable	ADJ
taxlaw-2859	1034	27	to	to	PART
taxlaw-2859	1034	28	produce	produce	VERB
taxlaw-2859	1034	29	complete	complete	ADJ
taxlaw-2859	1034	30	exhibitions	exhibition	NOUN
taxlaw-2859	1034	31	without	without	ADP
taxlaw-2859	1034	32	borrowing	borrowing	NOUN
taxlaw-2859	1034	33	works	work	NOUN
taxlaw-2859	1034	34	from	from	ADP
taxlaw-2859	1034	35	collectors	collector	NOUN
taxlaw-2859	1034	36	.	.	PUNCT
taxlaw-2859	1035	1	galleries	gallery	NOUN
taxlaw-2859	1035	2	fiercely	fiercely	ADV
taxlaw-2859	1035	3	protect	protect	VERB
taxlaw-2859	1035	4	this	this	DET
taxlaw-2859	1035	5	private	private	ADJ
taxlaw-2859	1035	6	and	and	CCONJ
taxlaw-2859	1035	7	proprietary	proprietary	ADJ
taxlaw-2859	1035	8	information	information	NOUN
taxlaw-2859	1035	9	about	about	ADP
taxlaw-2859	1035	10	their	their	PRON
taxlaw-2859	1035	11	clients	client	NOUN
taxlaw-2859	1035	12	,	,	PUNCT
taxlaw-2859	1035	13	so	so	SCONJ
taxlaw-2859	1035	14	it	it	PRON
taxlaw-2859	1035	15	is	be	AUX
taxlaw-2859	1035	16	not	not	PART
taxlaw-2859	1035	17	public	public	ADJ
taxlaw-2859	1035	18	information	information	NOUN
taxlaw-2859	1035	19	that	that	SCONJ
taxlaw-2859	1035	20	museums	museum	NOUN
taxlaw-2859	1035	21	can	can	AUX
taxlaw-2859	1035	22	obtain	obtain	VERB
taxlaw-2859	1035	23	without	without	ADP
taxlaw-2859	1035	24	a	a	DET
taxlaw-2859	1035	25	dealer	dealer	NOUN
taxlaw-2859	1035	26	’s	’s	PART
taxlaw-2859	1035	27	assistance	assistance	NOUN
taxlaw-2859	1035	28	.	.	PUNCT
taxlaw-2859	1036	1	third	third	ADJ
taxlaw-2859	1036	2	,	,	PUNCT
taxlaw-2859	1036	3	the	the	DET
taxlaw-2859	1036	4	incredibly	incredibly	ADV
taxlaw-2859	1036	5	high	high	ADJ
taxlaw-2859	1036	6	prices	price	NOUN
taxlaw-2859	1036	7	and	and	CCONJ
taxlaw-2859	1036	8	market	market	NOUN
taxlaw-2859	1036	9	imperialism	imperialism	NOUN
taxlaw-2859	1036	10	as	as	ADP
taxlaw-2859	1036	11	of	of	ADP
taxlaw-2859	1036	12	late	late	ADV
taxlaw-2859	1036	13	across	across	ADP
taxlaw-2859	1036	14	all	all	DET
taxlaw-2859	1036	15	art	art	NOUN
taxlaw-2859	1036	16	world	world	NOUN
taxlaw-2859	1036	17	institutions	institution	NOUN
taxlaw-2859	1036	18	compel	compel	VERB
taxlaw-2859	1036	19	museums	museum	NOUN
taxlaw-2859	1036	20	to	to	PART
taxlaw-2859	1036	21	engage	engage	VERB
taxlaw-2859	1036	22	with	with	ADP
taxlaw-2859	1036	23	the	the	DET
taxlaw-2859	1036	24	market	market	NOUN
taxlaw-2859	1036	25	in	in	ADP
taxlaw-2859	1036	26	order	order	NOUN
taxlaw-2859	1036	27	to	to	PART
taxlaw-2859	1036	28	maintain	maintain	VERB
taxlaw-2859	1036	29	their	their	PRON
taxlaw-2859	1036	30	industry	industry	NOUN
taxlaw-2859	1036	31	relevance	relevance	NOUN
taxlaw-2859	1036	32	.	.	PUNCT
taxlaw-2859	1037	1	museums	museum	NOUN
taxlaw-2859	1037	2	need	need	VERB
taxlaw-2859	1037	3	to	to	PART
taxlaw-2859	1037	4	resolve	resolve	VERB
taxlaw-2859	1037	5	their	their	PRON
taxlaw-2859	1037	6	identity	identity	NOUN
taxlaw-2859	1037	7	crisis	crisis	NOUN
taxlaw-2859	1037	8	and	and	CCONJ
taxlaw-2859	1037	9	establish	establish	VERB
taxlaw-2859	1037	10	their	their	PRON
taxlaw-2859	1037	11	place	place	NOUN
taxlaw-2859	1037	12	in	in	ADP
taxlaw-2859	1037	13	relation	relation	NOUN
taxlaw-2859	1037	14	to	to	ADP
taxlaw-2859	1037	15	the	the	DET
taxlaw-2859	1037	16	art	art	NOUN
taxlaw-2859	1037	17	market	market	NOUN
taxlaw-2859	1037	18	in	in	ADP
taxlaw-2859	1037	19	order	order	NOUN
taxlaw-2859	1037	20	to	to	PART
taxlaw-2859	1037	21	curtail	curtail	VERB
taxlaw-2859	1037	22	their	their	PRON
taxlaw-2859	1037	23	dependence	dependence	NOUN
taxlaw-2859	1037	24	upon	upon	SCONJ
taxlaw-2859	1037	25	it	it	PRON
taxlaw-2859	1037	26	.	.	PUNCT
taxlaw-2859	1038	1	c.	c.	PROPN
taxlaw-2859	1038	2	increased	increase	VERB
taxlaw-2859	1038	3	disclosure	disclosure	NOUN
taxlaw-2859	1038	4	about	about	ADP
taxlaw-2859	1038	5	gallery	gallery	NOUN
taxlaw-2859	1038	6	-	-	PUNCT
taxlaw-2859	1038	7	sponsored	sponsor	VERB
taxlaw-2859	1038	8	art	art	NOUN
taxlaw-2859	1038	9	exhibitions	exhibition	NOUN
taxlaw-2859	1038	10	currently	currently	ADV
taxlaw-2859	1038	11	form	form	VERB
taxlaw-2859	1038	12	990	990	NUM
taxlaw-2859	1038	13	annual	annual	ADJ
taxlaw-2859	1038	14	informational	informational	ADJ
taxlaw-2859	1038	15	returns	return	NOUN
taxlaw-2859	1038	16	filed	file	VERB
taxlaw-2859	1038	17	by	by	ADP
taxlaw-2859	1038	18	museums	museum	NOUN
taxlaw-2859	1038	19	do	do	AUX
taxlaw-2859	1038	20	not	not	PART
taxlaw-2859	1038	21	disclose	disclose	VERB
taxlaw-2859	1038	22	the	the	DET
taxlaw-2859	1038	23	identities	identity	NOUN
taxlaw-2859	1038	24	of	of	ADP
taxlaw-2859	1038	25	donors	donor	NOUN
taxlaw-2859	1038	26	.	.	PUNCT
taxlaw-2859	1039	1	also	also	ADV
taxlaw-2859	1039	2	,	,	PUNCT
taxlaw-2859	1039	3	there	there	PRON
taxlaw-2859	1039	4	does	do	AUX
taxlaw-2859	1039	5	not	not	PART
taxlaw-2859	1039	6	seem	seem	VERB
taxlaw-2859	1039	7	to	to	PART
taxlaw-2859	1039	8	be	be	AUX
taxlaw-2859	1039	9	self	self	NOUN
taxlaw-2859	1039	10	-	-	PUNCT
taxlaw-2859	1039	11	regulatory	regulatory	ADJ
taxlaw-2859	1039	12	organization	organization	NOUN
taxlaw-2859	1039	13	guidance	guidance	NOUN
taxlaw-2859	1039	14	requiring	require	VERB
taxlaw-2859	1039	15	that	that	SCONJ
taxlaw-2859	1039	16	museums	museum	NOUN
taxlaw-2859	1039	17	post	post	NOUN
taxlaw-2859	1039	18	disclosures	disclosure	NOUN
taxlaw-2859	1039	19	about	about	ADP
taxlaw-2859	1039	20	the	the	DET
taxlaw-2859	1039	21	sponsors	sponsor	NOUN
taxlaw-2859	1039	22	of	of	ADP
taxlaw-2859	1039	23	exhibits	exhibit	NOUN
taxlaw-2859	1039	24	.	.	PUNCT
taxlaw-2859	1040	1	increased	increase	VERB
taxlaw-2859	1040	2	disclosure	disclosure	NOUN
taxlaw-2859	1040	3	could	could	AUX
taxlaw-2859	1040	4	put	put	VERB
taxlaw-2859	1040	5	museum	museum	NOUN
taxlaw-2859	1040	6	patrons	patron	NOUN
taxlaw-2859	1040	7	on	on	ADP
taxlaw-2859	1040	8	notice	notice	NOUN
taxlaw-2859	1040	9	that	that	SCONJ
taxlaw-2859	1040	10	the	the	DET
taxlaw-2859	1040	11	artworks	artwork	NOUN
taxlaw-2859	1040	12	they	they	PRON
taxlaw-2859	1040	13	are	be	AUX
taxlaw-2859	1040	14	viewing	view	VERB
taxlaw-2859	1040	15	may	may	AUX
taxlaw-2859	1040	16	be	be	AUX
taxlaw-2859	1040	17	on	on	ADP
taxlaw-2859	1040	18	display	display	NOUN
taxlaw-2859	1040	19	for	for	ADP
taxlaw-2859	1040	20	reasons	reason	NOUN
taxlaw-2859	1040	21	including	include	VERB
taxlaw-2859	1040	22	those	those	PRON
taxlaw-2859	1040	23	unrelated	unrelated	ADJ
taxlaw-2859	1040	24	to	to	ADP
taxlaw-2859	1040	25	their	their	PRON
taxlaw-2859	1040	26	merit	merit	NOUN
taxlaw-2859	1040	27	.	.	PUNCT
taxlaw-2859	1041	1	nonetheless	nonetheless	ADV
taxlaw-2859	1041	2	,	,	PUNCT
taxlaw-2859	1041	3	such	such	ADJ
taxlaw-2859	1041	4	disclosures	disclosure	NOUN
taxlaw-2859	1041	5	are	be	AUX
taxlaw-2859	1041	6	unlikely	unlikely	ADJ
taxlaw-2859	1041	7	to	to	PART
taxlaw-2859	1041	8	be	be	AUX
taxlaw-2859	1041	9	effective	effective	ADJ
taxlaw-2859	1041	10	in	in	ADP
taxlaw-2859	1041	11	addressing	address	VERB
taxlaw-2859	1041	12	the	the	DET
taxlaw-2859	1041	13	issues	issue	NOUN
taxlaw-2859	1041	14	raised	raise	VERB
taxlaw-2859	1041	15	by	by	ADP
taxlaw-2859	1041	16	gallery	gallery	NOUN
taxlaw-2859	1041	17	-	-	PUNCT
taxlaw-2859	1041	18	supported	support	VERB
taxlaw-2859	1041	19	art	art	NOUN
taxlaw-2859	1041	20	exhibitions	exhibition	NOUN
taxlaw-2859	1041	21	.	.	PUNCT
taxlaw-2859	1042	1	the	the	DET
taxlaw-2859	1042	2	issue	issue	NOUN
taxlaw-2859	1042	3	is	be	AUX
taxlaw-2859	1042	4	not	not	PART
taxlaw-2859	1042	5	so	so	ADV
taxlaw-2859	1042	6	much	much	ADJ
taxlaw-2859	1042	7	disclosure	disclosure	NOUN
taxlaw-2859	1042	8	as	as	SCONJ
taxlaw-2859	1042	9	it	it	PRON
taxlaw-2859	1042	10	is	be	AUX
taxlaw-2859	1042	11	the	the	DET
taxlaw-2859	1042	12	very	very	ADJ
taxlaw-2859	1042	13	fact	fact	NOUN
taxlaw-2859	1042	14	that	that	SCONJ
taxlaw-2859	1042	15	sponsored	sponsor	VERB
taxlaw-2859	1042	16	exhibitions	exhibition	NOUN
taxlaw-2859	1042	17	are	be	AUX
taxlaw-2859	1042	18	occurring	occur	VERB
taxlaw-2859	1042	19	and	and	CCONJ
taxlaw-2859	1042	20	potentially	potentially	ADV
taxlaw-2859	1042	21	crowding	crowd	VERB
taxlaw-2859	1042	22	out	out	ADP
taxlaw-2859	1042	23	others	other	NOUN
taxlaw-2859	1042	24	of	of	ADP
taxlaw-2859	1042	25	equal	equal	ADJ
taxlaw-2859	1042	26	or	or	CCONJ
taxlaw-2859	1042	27	greater	great	ADJ
taxlaw-2859	1042	28	merit	merit	NOUN
taxlaw-2859	1042	29	but	but	CCONJ
taxlaw-2859	1042	30	with	with	ADP
taxlaw-2859	1042	31	fewer	few	ADJ
taxlaw-2859	1042	32	financial	financial	ADJ
taxlaw-2859	1042	33	resources	resource	NOUN
taxlaw-2859	1042	34	to	to	PART
taxlaw-2859	1042	35	pay	pay	VERB
taxlaw-2859	1042	36	-	-	PUNCT
taxlaw-2859	1042	37	to	to	AUX
taxlaw-2859	1042	38	-	-	PUNCT
taxlaw-2859	1042	39	play	play	VERB
taxlaw-2859	1042	40	.	.	PUNCT
taxlaw-2859	1043	1	therefore	therefore	ADV
taxlaw-2859	1043	2	,	,	PUNCT
taxlaw-2859	1043	3	more	more	ADJ
taxlaw-2859	1043	4	disclosure	disclosure	NOUN
taxlaw-2859	1043	5	is	be	AUX
taxlaw-2859	1043	6	not	not	PART
taxlaw-2859	1043	7	a	a	DET
taxlaw-2859	1043	8	responsive	responsive	ADJ
taxlaw-2859	1043	9	reform	reform	NOUN
taxlaw-2859	1043	10	.	.	PUNCT
taxlaw-2859	1044	1	even	even	ADV
taxlaw-2859	1044	2	if	if	SCONJ
taxlaw-2859	1044	3	disclosure	disclosure	NOUN
taxlaw-2859	1044	4	was	be	AUX
taxlaw-2859	1044	5	nonetheless	nonetheless	ADV
taxlaw-2859	1044	6	part	part	NOUN
taxlaw-2859	1044	7	of	of	ADP
taxlaw-2859	1044	8	a	a	DET
taxlaw-2859	1044	9	solution	solution	NOUN
taxlaw-2859	1044	10	for	for	ADP
taxlaw-2859	1044	11	addressing	address	VERB
taxlaw-2859	1044	12	gallerysponsored	gallerysponsore	VERB
taxlaw-2859	1044	13	museum	museum	NOUN
taxlaw-2859	1044	14	exhibitions	exhibition	NOUN
taxlaw-2859	1044	15	,	,	PUNCT
taxlaw-2859	1044	16	its	its	PRON
taxlaw-2859	1044	17	efficacy	efficacy	NOUN
taxlaw-2859	1044	18	depends	depend	VERB
taxlaw-2859	1044	19	upon	upon	SCONJ
taxlaw-2859	1044	20	its	its	PRON
taxlaw-2859	1044	21	location	location	NOUN
taxlaw-2859	1044	22	and	and	CCONJ
taxlaw-2859	1044	23	audience	audience	NOUN
taxlaw-2859	1044	24	.	.	PUNCT
taxlaw-2859	1045	1	the	the	DET
taxlaw-2859	1045	2	form	form	NOUN
taxlaw-2859	1045	3	990	990	NUM
taxlaw-2859	1045	4	informational	informational	ADJ
taxlaw-2859	1045	5	return	return	NOUN
taxlaw-2859	1045	6	is	be	AUX
taxlaw-2859	1045	7	not	not	PART
taxlaw-2859	1045	8	an	an	DET
taxlaw-2859	1045	9	effective	effective	ADJ
taxlaw-2859	1045	10	place	place	NOUN
taxlaw-2859	1045	11	to	to	PART
taxlaw-2859	1045	12	disclose	disclose	VERB
taxlaw-2859	1045	13	sponsorship	sponsorship	NOUN
taxlaw-2859	1045	14	;	;	PUNCT
taxlaw-2859	1045	15	museum	museum	NOUN
taxlaw-2859	1045	16	patrons	patron	NOUN
taxlaw-2859	1045	17	are	be	AUX
taxlaw-2859	1045	18	unlikely	unlikely	ADJ
taxlaw-2859	1045	19	to	to	PART
taxlaw-2859	1045	20	dig	dig	VERB
taxlaw-2859	1045	21	up	up	ADP
taxlaw-2859	1045	22	nonprofit	nonprofit	ADJ
taxlaw-2859	1045	23	art	art	NOUN
taxlaw-2859	1045	24	museums	museum	NOUN
taxlaw-2859	1045	25	’	'	PUNCT
taxlaw-2859	1045	26	tax	tax	NOUN
taxlaw-2859	1045	27	returns	return	NOUN
taxlaw-2859	1045	28	to	to	PART
taxlaw-2859	1045	29	identify	identify	VERB
taxlaw-2859	1045	30	sponsored	sponsor	VERB
taxlaw-2859	1045	31	exhibits	exhibit	NOUN
taxlaw-2859	1045	32	a	a	DET
taxlaw-2859	1045	33	year	year	NOUN
taxlaw-2859	1045	34	after	after	SCONJ
taxlaw-2859	1045	35	they	they	PRON
taxlaw-2859	1045	36	visit	visit	VERB
taxlaw-2859	1045	37	a	a	DET
taxlaw-2859	1045	38	museum	museum	NOUN
taxlaw-2859	1045	39	when	when	SCONJ
taxlaw-2859	1045	40	the	the	DET
taxlaw-2859	1045	41	museum	museum	NOUN
taxlaw-2859	1045	42	’s	’s	PART
taxlaw-2859	1045	43	tax	tax	NOUN
taxlaw-2859	1045	44	returns	return	NOUN
taxlaw-2859	1045	45	are	be	AUX
taxlaw-2859	1045	46	filed	file	VERB
taxlaw-2859	1045	47	and	and	CCONJ
taxlaw-2859	1045	48	become	become	VERB
taxlaw-2859	1045	49	public	public	ADJ
taxlaw-2859	1045	50	.	.	PUNCT
taxlaw-2859	1046	1	disclosures	disclosure	NOUN
taxlaw-2859	1046	2	juxtaposed	juxtapose	VERB
taxlaw-2859	1046	3	with	with	ADP
taxlaw-2859	1046	4	artworks	artwork	NOUN
taxlaw-2859	1046	5	at	at	ADP
taxlaw-2859	1046	6	a	a	DET
taxlaw-2859	1046	7	gallery	gallery	NOUN
taxlaw-2859	1046	8	-	-	PUNCT
taxlaw-2859	1046	9	sponsored	sponsor	VERB
taxlaw-2859	1046	10	art	art	NOUN
taxlaw-2859	1046	11	exhibition	exhibition	NOUN
taxlaw-2859	1046	12	may	may	AUX
taxlaw-2859	1046	13	present	present	VERB
taxlaw-2859	1046	14	yet	yet	CCONJ
taxlaw-2859	1046	15	other	other	ADJ
taxlaw-2859	1046	16	limitations	limitation	NOUN
taxlaw-2859	1046	17	.	.	PUNCT
taxlaw-2859	1047	1	absent	absent	ADJ
taxlaw-2859	1047	2	is	be	AUX
taxlaw-2859	1047	3	a	a	DET
taxlaw-2859	1047	4	“	"	PUNCT
taxlaw-2859	1047	5	shareholder	shareholder	NOUN
taxlaw-2859	1047	6	”	"	PUNCT
taxlaw-2859	1047	7	base	base	NOUN
taxlaw-2859	1047	8	to	to	PART
taxlaw-2859	1047	9	scrutinize	scrutinize	VERB
taxlaw-2859	1047	10	informational	informational	ADJ
taxlaw-2859	1047	11	returns	return	NOUN
taxlaw-2859	1047	12	in	in	ADP
taxlaw-2859	1047	13	the	the	DET
taxlaw-2859	1047	14	same	same	ADJ
taxlaw-2859	1047	15	way	way	NOUN
taxlaw-2859	1047	16	that	that	PRON
taxlaw-2859	1047	17	securities	security	NOUN
taxlaw-2859	1047	18	disclosures	disclosure	NOUN
taxlaw-2859	1047	19	are	be	AUX
taxlaw-2859	1047	20	analyzed	analyze	VERB
taxlaw-2859	1047	21	by	by	ADP
taxlaw-2859	1047	22	public	public	ADJ
taxlaw-2859	1047	23	capital	capital	NOUN
taxlaw-2859	1047	24	markets	market	NOUN
taxlaw-2859	1047	25	,	,	PUNCT
taxlaw-2859	1047	26	and	and	CCONJ
taxlaw-2859	1047	27	enforcement	enforcement	NOUN
taxlaw-2859	1047	28	of	of	ADP
taxlaw-2859	1047	29	nonprofit	nonprofit	ADJ
taxlaw-2859	1047	30	laws	law	NOUN
taxlaw-2859	1047	31	is	be	AUX
taxlaw-2859	1047	32	lax	lax	ADJ
taxlaw-2859	1047	33	in	in	ADP
taxlaw-2859	1047	34	light	light	NOUN
taxlaw-2859	1047	35	of	of	ADP
taxlaw-2859	1047	36	primary	primary	ADJ
taxlaw-2859	1047	37	responsibility	responsibility	NOUN
taxlaw-2859	1047	38	falling	fall	VERB
taxlaw-2859	1047	39	upon	upon	SCONJ
taxlaw-2859	1047	40	state	state	NOUN
taxlaw-2859	1047	41	attorney	attorney	NOUN
taxlaw-2859	1047	42	generals	general	NOUN
taxlaw-2859	1047	43	and	and	CCONJ
taxlaw-2859	1047	44	an	an	DET
taxlaw-2859	1047	45	underfunded	underfunded	ADJ
taxlaw-2859	1047	46	federal	federal	ADJ
taxlaw-2859	1047	47	agency	agency	NOUN
taxlaw-2859	1047	48	.	.	PUNCT
taxlaw-2859	1048	1	further	further	ADJ
taxlaw-2859	1048	2	disclosure	disclosure	NOUN
taxlaw-2859	1048	3	drawbacks	drawback	NOUN
taxlaw-2859	1048	4	may	may	AUX
taxlaw-2859	1048	5	be	be	AUX
taxlaw-2859	1048	6	the	the	DET
taxlaw-2859	1048	7	same	same	ADJ
taxlaw-2859	1048	8	as	as	SCONJ
taxlaw-2859	1048	9	those	those	PRON
taxlaw-2859	1048	10	identified	identify	VERB
taxlaw-2859	1048	11	in	in	ADP
taxlaw-2859	1048	12	professor	professor	PROPN
taxlaw-2859	1048	13	zahr	zahr	PROPN
taxlaw-2859	1048	14	said	say	VERB
taxlaw-2859	1048	15	’s	’s	PART
taxlaw-2859	1048	16	embedded	embed	VERB
taxlaw-2859	1048	17	advertising	advertising	NOUN
taxlaw-2859	1048	18	and	and	CCONJ
taxlaw-2859	1048	19	the	the	DET
taxlaw-2859	1048	20	venture	venture	NOUN
taxlaw-2859	1048	21	consumer	consumer	NOUN
taxlaw-2859	1048	22	,	,	PUNCT
taxlaw-2859	1048	23	including	include	VERB
taxlaw-2859	1048	24	burdening	burden	VERB
taxlaw-2859	1048	25	the	the	DET
taxlaw-2859	1048	26	museum	museum	NOUN
taxlaw-2859	1048	27	patron	patron	NOUN
taxlaw-2859	1048	28	’s	’s	PART
taxlaw-2859	1048	29	“	"	PUNCT
taxlaw-2859	1048	30	immersion	immersion	NOUN
taxlaw-2859	1048	31	interest	interest	NOUN
taxlaw-2859	1048	32	”	"	PUNCT
taxlaw-2859	1048	33	and	and	CCONJ
taxlaw-2859	1048	34	whether	whether	SCONJ
taxlaw-2859	1048	35	or	or	CCONJ
taxlaw-2859	1048	36	not	not	PART
taxlaw-2859	1048	37	the	the	DET
taxlaw-2859	1048	38	consumer	consumer	NOUN
taxlaw-2859	1048	39	even	even	ADV
taxlaw-2859	1048	40	cares.234	cares.234	ADJ
taxlaw-2859	1048	41	(	(	PUNCT
taxlaw-2859	1048	42	however	however	ADV
taxlaw-2859	1048	43	,	,	PUNCT
taxlaw-2859	1048	44	beyond	beyond	ADP
taxlaw-2859	1048	45	the	the	DET
taxlaw-2859	1048	46	ways	way	NOUN
taxlaw-2859	1048	47	in	in	ADP
taxlaw-2859	1048	48	which	which	PRON
taxlaw-2859	1048	49	embedded	embed	VERB
taxlaw-2859	1048	50	advertising	advertising	NOUN
taxlaw-2859	1048	51	in	in	ADP
taxlaw-2859	1048	52	television	television	NOUN
taxlaw-2859	1048	53	and	and	CCONJ
taxlaw-2859	1048	54	movies	movie	NOUN
taxlaw-2859	1048	55	was	be	AUX
taxlaw-2859	1048	56	distinguished	distinguish	VERB
taxlaw-2859	1048	57	from	from	ADP
taxlaw-2859	1048	58	gallery	gallery	NOUN
taxlaw-2859	1048	59	-	-	PUNCT
taxlaw-2859	1048	60	supported	support	VERB
taxlaw-2859	1048	61	art	art	NOUN
taxlaw-2859	1048	62	exhibitions	exhibition	NOUN
taxlaw-2859	1048	63	in	in	ADP
taxlaw-2859	1048	64	the	the	DET
taxlaw-2859	1048	65	foregoing	forego	VERB
taxlaw-2859	1048	66	section	section	NOUN
taxlaw-2859	1048	67	,	,	PUNCT
taxlaw-2859	1048	68	what	what	PRON
taxlaw-2859	1048	69	is	be	AUX
taxlaw-2859	1048	70	at	at	ADP
taxlaw-2859	1048	71	stake	stake	NOUN
taxlaw-2859	1048	72	in	in	ADP
taxlaw-2859	1048	73	museums	museum	NOUN
taxlaw-2859	1048	74	–	–	PUNCT
taxlaw-2859	1048	75	cultural	cultural	ADJ
taxlaw-2859	1048	76	production	production	NOUN
taxlaw-2859	1048	77	and	and	CCONJ
taxlaw-2859	1048	78	preservation	preservation	NOUN
taxlaw-2859	1048	79	–	–	PUNCT
taxlaw-2859	1048	80	may	may	AUX
taxlaw-2859	1048	81	be	be	AUX
taxlaw-2859	1048	82	greater	great	ADJ
taxlaw-2859	1048	83	than	than	ADP
taxlaw-2859	1048	84	television	television	NOUN
taxlaw-2859	1048	85	and	and	CCONJ
taxlaw-2859	1048	86	movies	movie	NOUN
taxlaw-2859	1048	87	.	.	PUNCT
taxlaw-2859	1049	1	among	among	ADP
taxlaw-2859	1049	2	other	other	ADJ
taxlaw-2859	1049	3	distinctions	distinction	NOUN
taxlaw-2859	1049	4	,	,	PUNCT
taxlaw-2859	1049	5	even	even	ADV
taxlaw-2859	1049	6	if	if	SCONJ
taxlaw-2859	1049	7	the	the	DET
taxlaw-2859	1049	8	artistic	artistic	ADJ
taxlaw-2859	1049	9	endeavors	endeavor	NOUN
taxlaw-2859	1049	10	embodied	embody	VERB
taxlaw-2859	1049	11	in	in	ADP
taxlaw-2859	1049	12	television	television	NOUN
taxlaw-2859	1049	13	and	and	CCONJ
taxlaw-2859	1049	14	movies	movie	NOUN
taxlaw-2859	1049	15	also	also	ADV
taxlaw-2859	1049	16	contribute	contribute	VERB
taxlaw-2859	1049	17	to	to	ADP
taxlaw-2859	1049	18	culture	culture	NOUN
taxlaw-2859	1049	19	,	,	PUNCT
taxlaw-2859	1049	20	television	television	NOUN
taxlaw-2859	1049	21	and	and	CCONJ
taxlaw-2859	1049	22	movies	movie	NOUN
taxlaw-2859	1049	23	may	may	AUX
taxlaw-2859	1049	24	not	not	PART
taxlaw-2859	1049	25	share	share	VERB
taxlaw-2859	1049	26	the	the	DET
taxlaw-2859	1049	27	same	same	ADJ
taxlaw-2859	1049	28	cultural	cultural	ADJ
taxlaw-2859	1049	29	function	function	NOUN
taxlaw-2859	1049	30	as	as	ADP
taxlaw-2859	1049	31	museums	museum	NOUN
taxlaw-2859	1049	32	beyond	beyond	ADP
taxlaw-2859	1049	33	their	their	PRON
taxlaw-2859	1049	34	entertainment	entertainment	NOUN
taxlaw-2859	1049	35	function	function	NOUN
taxlaw-2859	1049	36	.	.	PUNCT
taxlaw-2859	1049	37	)	)	PUNCT
taxlaw-2859	1050	1	counterintuitively	counterintuitively	ADV
taxlaw-2859	1050	2	,	,	PUNCT
taxlaw-2859	1050	3	mandating	mandate	VERB
taxlaw-2859	1050	4	disclosure	disclosure	NOUN
taxlaw-2859	1050	5	might	might	AUX
taxlaw-2859	1050	6	even	even	ADV
taxlaw-2859	1050	7	increase	increase	VERB
taxlaw-2859	1050	8	the	the	DET
taxlaw-2859	1050	9	benefit	benefit	NOUN
taxlaw-2859	1050	10	to	to	ADP
taxlaw-2859	1050	11	sponsors	sponsor	NOUN
taxlaw-2859	1050	12	as	as	ADP
taxlaw-2859	1050	13	free	free	ADJ
taxlaw-2859	1050	14	advertising	advertising	NOUN
taxlaw-2859	1050	15	,	,	PUNCT
taxlaw-2859	1050	16	at	at	ADP
taxlaw-2859	1050	17	the	the	DET
taxlaw-2859	1050	18	same	same	ADJ
taxlaw-2859	1050	19	time	time	NOUN
taxlaw-2859	1050	20	that	that	PRON
taxlaw-2859	1050	21	it	it	PRON
taxlaw-2859	1050	22	decreases	decrease	VERB
taxlaw-2859	1050	23	crayola	crayola	PROPN
taxlaw-2859	1050	24	donations	donation	NOUN
taxlaw-2859	1050	25	to	to	ADP
taxlaw-2859	1050	26	museums	museum	NOUN
taxlaw-2859	1050	27	,	,	PUNCT
taxlaw-2859	1050	28	who	who	PRON
taxlaw-2859	1050	29	often	often	ADV
taxlaw-2859	1050	30	use	use	VERB
taxlaw-2859	1050	31	billing	billing	NOUN
taxlaw-2859	1050	32	credit	credit	NOUN
taxlaw-2859	1050	33	as	as	ADP
taxlaw-2859	1050	34	a	a	DET
taxlaw-2859	1050	35	negotiation	negotiation	NOUN
taxlaw-2859	1050	36	chip	chip	NOUN
taxlaw-2859	1050	37	to	to	PART
taxlaw-2859	1050	38	increase	increase	VERB
taxlaw-2859	1050	39	gift	gift	NOUN
taxlaw-2859	1050	40	size	size	NOUN
taxlaw-2859	1050	41	.	.	PUNCT
taxlaw-2859	1051	1	there	there	PRON
taxlaw-2859	1051	2	is	be	VERB
taxlaw-2859	1051	3	research	research	NOUN
taxlaw-2859	1051	4	demonstrating	demonstrating	NOUN
taxlaw-2859	1051	5	that	that	SCONJ
taxlaw-2859	1051	6	sponsors	sponsor	NOUN
taxlaw-2859	1051	7	already	already	ADV
taxlaw-2859	1051	8	desire	desire	VERB
taxlaw-2859	1051	9	credit	credit	NOUN
taxlaw-2859	1051	10	for	for	ADP
taxlaw-2859	1051	11	their	their	PRON
taxlaw-2859	1051	12	“	"	PUNCT
taxlaw-2859	1051	13	altruism	altruism	NOUN
taxlaw-2859	1051	14	”	"	PUNCT
taxlaw-2859	1051	15	and	and	CCONJ
taxlaw-2859	1051	16	treat	treat	VERB
taxlaw-2859	1051	17	donations	donation	NOUN
taxlaw-2859	1051	18	as	as	ADP
taxlaw-2859	1051	19	advertising	advertising	NOUN
taxlaw-2859	1051	20	(	(	PUNCT
taxlaw-2859	1051	21	for	for	ADP
taxlaw-2859	1051	22	example	example	NOUN
taxlaw-2859	1051	23	,	,	PUNCT
taxlaw-2859	1051	24	professor	professor	NOUN
taxlaw-2859	1051	25	vikramaditya	vikramaditya	ADJ
taxlaw-2859	1051	26	khanna	khanna	PROPN
taxlaw-2859	1051	27	’s	’s	PART
taxlaw-2859	1051	28	research	research	NOUN
taxlaw-2859	1051	29	234	234	NUM
taxlaw-2859	1051	30	i	i	PROPN
taxlaw-2859	1051	31	d.	d.	PROPN
taxlaw-2859	1051	32	112	112	NUM
taxlaw-2859	1051	33	columbia	columbia	PROPN
taxlaw-2859	1051	34	journal	journal	PROPN
taxlaw-2859	1051	35	of	of	ADP
taxlaw-2859	1051	36	tax	tax	NOUN
taxlaw-2859	1051	37	law	law	NOUN
taxlaw-2859	1052	1	[	[	X
taxlaw-2859	1052	2	vol.9:67	vol.9:67	PROPN
taxlaw-2859	1052	3	suggests	suggest	VERB
taxlaw-2859	1052	4	that	that	SCONJ
taxlaw-2859	1052	5	corporate	corporate	ADJ
taxlaw-2859	1052	6	social	social	ADJ
taxlaw-2859	1052	7	responsibility	responsibility	NOUN
taxlaw-2859	1052	8	expenditure	expenditure	NOUN
taxlaw-2859	1052	9	mandates	mandate	NOUN
taxlaw-2859	1052	10	may	may	AUX
taxlaw-2859	1052	11	decrease	decrease	VERB
taxlaw-2859	1052	12	advertising	advertise	VERB
taxlaw-2859	1052	13	spending).235	spending).235	NOUN
taxlaw-2859	1052	14	*	*	PUNCT
taxlaw-2859	1053	1	*	*	PUNCT
taxlaw-2859	1053	2	*	*	PUNCT
taxlaw-2859	1053	3	the	the	DET
taxlaw-2859	1053	4	art	art	NOUN
taxlaw-2859	1053	5	industry	industry	NOUN
taxlaw-2859	1053	6	ultimately	ultimately	ADV
taxlaw-2859	1053	7	must	must	AUX
taxlaw-2859	1053	8	reckon	reckon	VERB
taxlaw-2859	1053	9	with	with	ADP
taxlaw-2859	1053	10	the	the	DET
taxlaw-2859	1053	11	structural	structural	ADJ
taxlaw-2859	1053	12	causes	cause	NOUN
taxlaw-2859	1053	13	of	of	ADP
taxlaw-2859	1053	14	gallerysupported	gallerysupporte	VERB
taxlaw-2859	1053	15	art	art	NOUN
taxlaw-2859	1053	16	exhibitions	exhibition	NOUN
taxlaw-2859	1053	17	in	in	ADP
taxlaw-2859	1053	18	order	order	NOUN
taxlaw-2859	1053	19	to	to	PART
taxlaw-2859	1053	20	sustain	sustain	VERB
taxlaw-2859	1053	21	the	the	DET
taxlaw-2859	1053	22	existence	existence	NOUN
taxlaw-2859	1053	23	and	and	CCONJ
taxlaw-2859	1053	24	integrity	integrity	NOUN
taxlaw-2859	1053	25	of	of	ADP
taxlaw-2859	1053	26	art	art	NOUN
taxlaw-2859	1053	27	museums	museum	NOUN
taxlaw-2859	1053	28	in	in	ADP
taxlaw-2859	1053	29	the	the	DET
taxlaw-2859	1053	30	long	long	ADJ
taxlaw-2859	1053	31	-	-	PUNCT
taxlaw-2859	1053	32	term	term	NOUN
taxlaw-2859	1053	33	.	.	PUNCT
taxlaw-2859	1054	1	appropriate	appropriate	ADJ
taxlaw-2859	1054	2	redress	redress	NOUN
taxlaw-2859	1054	3	will	will	AUX
taxlaw-2859	1054	4	necessarily	necessarily	ADV
taxlaw-2859	1054	5	be	be	AUX
taxlaw-2859	1054	6	as	as	ADV
taxlaw-2859	1054	7	complex	complex	ADJ
taxlaw-2859	1054	8	as	as	ADP
taxlaw-2859	1054	9	the	the	DET
taxlaw-2859	1054	10	cause	cause	NOUN
taxlaw-2859	1054	11	,	,	PUNCT
taxlaw-2859	1054	12	and	and	CCONJ
taxlaw-2859	1054	13	there	there	PRON
taxlaw-2859	1054	14	are	be	VERB
taxlaw-2859	1054	15	no	no	DET
taxlaw-2859	1054	16	easy	easy	ADJ
taxlaw-2859	1054	17	solutions	solution	NOUN
taxlaw-2859	1054	18	.	.	PUNCT
taxlaw-2859	1055	1	direct	direct	ADJ
taxlaw-2859	1055	2	public	public	ADJ
taxlaw-2859	1055	3	funding	funding	NOUN
taxlaw-2859	1055	4	for	for	ADP
taxlaw-2859	1055	5	the	the	DET
taxlaw-2859	1055	6	arts	art	NOUN
taxlaw-2859	1055	7	is	be	AUX
taxlaw-2859	1055	8	likely	likely	ADJ
taxlaw-2859	1055	9	to	to	PART
taxlaw-2859	1055	10	take	take	VERB
taxlaw-2859	1055	11	a	a	DET
taxlaw-2859	1055	12	back	back	ADJ
taxlaw-2859	1055	13	seat	seat	NOUN
taxlaw-2859	1055	14	to	to	ADP
taxlaw-2859	1055	15	other	other	ADJ
taxlaw-2859	1055	16	budget	budget	NOUN
taxlaw-2859	1055	17	priorities	priority	NOUN
taxlaw-2859	1055	18	in	in	ADP
taxlaw-2859	1055	19	light	light	NOUN
taxlaw-2859	1055	20	of	of	ADP
taxlaw-2859	1055	21	fiscal	fiscal	ADJ
taxlaw-2859	1055	22	conservativism	conservativism	NOUN
taxlaw-2859	1055	23	,	,	PUNCT
taxlaw-2859	1055	24	a	a	DET
taxlaw-2859	1055	25	privatization	privatization	NOUN
taxlaw-2859	1055	26	imperative	imperative	NOUN
taxlaw-2859	1055	27	,	,	PUNCT
taxlaw-2859	1055	28	and	and	CCONJ
taxlaw-2859	1055	29	other	other	ADJ
taxlaw-2859	1055	30	reasons	reason	NOUN
taxlaw-2859	1055	31	.	.	PUNCT
taxlaw-2859	1056	1	promoting	promote	VERB
taxlaw-2859	1056	2	market	market	NOUN
taxlaw-2859	1056	3	transparency	transparency	NOUN
taxlaw-2859	1056	4	and	and	CCONJ
taxlaw-2859	1056	5	efficient	efficient	ADJ
taxlaw-2859	1056	6	pricing	pricing	NOUN
taxlaw-2859	1056	7	for	for	ADP
taxlaw-2859	1056	8	a	a	DET
taxlaw-2859	1056	9	more	more	ADV
taxlaw-2859	1056	10	wellfunctioning	wellfunctioning	NOUN
taxlaw-2859	1056	11	art	art	NOUN
taxlaw-2859	1056	12	market	market	NOUN
taxlaw-2859	1056	13	are	be	AUX
taxlaw-2859	1056	14	goals	goal	NOUN
taxlaw-2859	1056	15	that	that	PRON
taxlaw-2859	1056	16	already	already	ADV
taxlaw-2859	1056	17	have	have	VERB
taxlaw-2859	1056	18	significant	significant	ADJ
taxlaw-2859	1056	19	support	support	NOUN
taxlaw-2859	1056	20	and	and	CCONJ
taxlaw-2859	1056	21	therefore	therefore	ADV
taxlaw-2859	1056	22	may	may	AUX
taxlaw-2859	1056	23	resonate	resonate	VERB
taxlaw-2859	1056	24	more	more	ADV
taxlaw-2859	1056	25	broadly	broadly	ADV
taxlaw-2859	1056	26	.	.	PUNCT
taxlaw-2859	1057	1	however	however	ADV
taxlaw-2859	1057	2	,	,	PUNCT
taxlaw-2859	1057	3	the	the	DET
taxlaw-2859	1057	4	devil	devil	NOUN
taxlaw-2859	1057	5	is	be	AUX
taxlaw-2859	1057	6	in	in	ADP
taxlaw-2859	1057	7	the	the	DET
taxlaw-2859	1057	8	details	detail	NOUN
taxlaw-2859	1057	9	with	with	ADP
taxlaw-2859	1057	10	respect	respect	NOUN
taxlaw-2859	1057	11	to	to	ADP
taxlaw-2859	1057	12	developing	develop	VERB
taxlaw-2859	1057	13	and	and	CCONJ
taxlaw-2859	1057	14	implementing	implement	VERB
taxlaw-2859	1057	15	an	an	DET
taxlaw-2859	1057	16	appropriate	appropriate	ADJ
taxlaw-2859	1057	17	art	art	NOUN
taxlaw-2859	1057	18	market	market	NOUN
taxlaw-2859	1057	19	regulatory	regulatory	ADJ
taxlaw-2859	1057	20	apparatus	apparatus	NOUN
taxlaw-2859	1057	21	.	.	PUNCT
taxlaw-2859	1058	1	the	the	DET
taxlaw-2859	1058	2	effort	effort	NOUN
taxlaw-2859	1058	3	required	require	VERB
taxlaw-2859	1058	4	to	to	PART
taxlaw-2859	1058	5	do	do	VERB
taxlaw-2859	1058	6	so	so	ADV
taxlaw-2859	1058	7	would	would	AUX
taxlaw-2859	1058	8	be	be	AUX
taxlaw-2859	1058	9	worthwhile	worthwhile	ADJ
taxlaw-2859	1058	10	in	in	ADP
taxlaw-2859	1058	11	light	light	NOUN
taxlaw-2859	1058	12	of	of	ADP
taxlaw-2859	1058	13	the	the	DET
taxlaw-2859	1058	14	importance	importance	NOUN
taxlaw-2859	1058	15	of	of	ADP
taxlaw-2859	1058	16	museums	museum	NOUN
taxlaw-2859	1058	17	,	,	PUNCT
taxlaw-2859	1058	18	and	and	CCONJ
taxlaw-2859	1058	19	art	art	NOUN
taxlaw-2859	1058	20	and	and	CCONJ
taxlaw-2859	1058	21	culture	culture	NOUN
taxlaw-2859	1058	22	more	more	ADV
taxlaw-2859	1058	23	broadly	broadly	ADV
taxlaw-2859	1058	24	,	,	PUNCT
taxlaw-2859	1058	25	to	to	ADP
taxlaw-2859	1058	26	our	our	PRON
taxlaw-2859	1058	27	society	society	NOUN
taxlaw-2859	1058	28	.	.	PUNCT
taxlaw-2859	1059	1	our	our	PRON
taxlaw-2859	1059	2	society	society	NOUN
taxlaw-2859	1059	3	as	as	ADP
taxlaw-2859	1059	4	a	a	DET
taxlaw-2859	1059	5	whole	whole	NOUN
taxlaw-2859	1059	6	should	should	AUX
taxlaw-2859	1059	7	care	care	VERB
taxlaw-2859	1059	8	about	about	ADP
taxlaw-2859	1059	9	museums	museum	NOUN
taxlaw-2859	1059	10	,	,	PUNCT
taxlaw-2859	1059	11	because	because	SCONJ
taxlaw-2859	1059	12	they	they	PRON
taxlaw-2859	1059	13	are	be	AUX
taxlaw-2859	1059	14	where	where	SCONJ
taxlaw-2859	1059	15	we	we	PRON
taxlaw-2859	1059	16	express	express	VERB
taxlaw-2859	1059	17	,	,	PUNCT
taxlaw-2859	1059	18	understand	understand	VERB
taxlaw-2859	1059	19	,	,	PUNCT
taxlaw-2859	1059	20	and	and	CCONJ
taxlaw-2859	1059	21	negotiate	negotiate	VERB
taxlaw-2859	1059	22	our	our	PRON
taxlaw-2859	1059	23	cultural	cultural	ADJ
taxlaw-2859	1059	24	identities	identity	NOUN
taxlaw-2859	1059	25	and	and	CCONJ
taxlaw-2859	1059	26	relevance	relevance	NOUN
taxlaw-2859	1059	27	to	to	ADP
taxlaw-2859	1059	28	one	one	NUM
taxlaw-2859	1059	29	another	another	DET
taxlaw-2859	1059	30	.	.	PUNCT
taxlaw-2859	1060	1	we	we	PRON
taxlaw-2859	1060	2	want	want	VERB
taxlaw-2859	1060	3	institutions	institution	NOUN
taxlaw-2859	1060	4	responsible	responsible	ADJ
taxlaw-2859	1060	5	for	for	ADP
taxlaw-2859	1060	6	something	something	PRON
taxlaw-2859	1060	7	as	as	ADV
taxlaw-2859	1060	8	important	important	ADJ
taxlaw-2859	1060	9	as	as	ADP
taxlaw-2859	1060	10	cultural	cultural	ADJ
taxlaw-2859	1060	11	preservation	preservation	NOUN
taxlaw-2859	1060	12	to	to	PART
taxlaw-2859	1060	13	be	be	AUX
taxlaw-2859	1060	14	inclusive	inclusive	ADJ
taxlaw-2859	1060	15	and	and	CCONJ
taxlaw-2859	1060	16	protected	protect	VERB
taxlaw-2859	1060	17	from	from	ADP
taxlaw-2859	1060	18	self	self	NOUN
taxlaw-2859	1060	19	-	-	PUNCT
taxlaw-2859	1060	20	serving	serve	VERB
taxlaw-2859	1060	21	elitism	elitism	NOUN
taxlaw-2859	1060	22	that	that	PRON
taxlaw-2859	1060	23	perpetuates	perpetuate	VERB
taxlaw-2859	1060	24	cultural	cultural	ADJ
taxlaw-2859	1060	25	dominance	dominance	NOUN
taxlaw-2859	1060	26	.	.	PUNCT
taxlaw-2859	1061	1	finally	finally	ADV
taxlaw-2859	1061	2	,	,	PUNCT
taxlaw-2859	1061	3	addressing	address	VERB
taxlaw-2859	1061	4	these	these	DET
taxlaw-2859	1061	5	structural	structural	ADJ
taxlaw-2859	1061	6	issues	issue	NOUN
taxlaw-2859	1061	7	provides	provide	VERB
taxlaw-2859	1061	8	an	an	DET
taxlaw-2859	1061	9	opportunity	opportunity	NOUN
taxlaw-2859	1061	10	to	to	PART
taxlaw-2859	1061	11	reflect	reflect	VERB
taxlaw-2859	1061	12	upon	upon	SCONJ
taxlaw-2859	1061	13	what	what	PRON
taxlaw-2859	1061	14	it	it	PRON
taxlaw-2859	1061	15	means	mean	VERB
taxlaw-2859	1061	16	to	to	PART
taxlaw-2859	1061	17	promote	promote	VERB
taxlaw-2859	1061	18	art	art	NOUN
taxlaw-2859	1061	19	responsibly	responsibly	ADV
taxlaw-2859	1061	20	,	,	PUNCT
taxlaw-2859	1061	21	especially	especially	ADV
taxlaw-2859	1061	22	in	in	ADP
taxlaw-2859	1061	23	an	an	DET
taxlaw-2859	1061	24	age	age	NOUN
taxlaw-2859	1061	25	of	of	ADP
taxlaw-2859	1061	26	burgeoning	burgeon	VERB
taxlaw-2859	1061	27	cultural	cultural	ADJ
taxlaw-2859	1061	28	production	production	NOUN
taxlaw-2859	1061	29	,	,	PUNCT
taxlaw-2859	1061	30	shrinking	shrink	VERB
taxlaw-2859	1061	31	art	art	NOUN
taxlaw-2859	1061	32	organization	organization	NOUN
taxlaw-2859	1061	33	budgets	budget	NOUN
taxlaw-2859	1061	34	and	and	CCONJ
taxlaw-2859	1061	35	programming	programming	NOUN
taxlaw-2859	1061	36	,	,	PUNCT
taxlaw-2859	1061	37	and	and	CCONJ
taxlaw-2859	1061	38	increasingly	increasingly	ADV
taxlaw-2859	1061	39	inequitable	inequitable	ADJ
taxlaw-2859	1061	40	access	access	NOUN
taxlaw-2859	1061	41	to	to	ADP
taxlaw-2859	1061	42	art	art	NOUN
taxlaw-2859	1061	43	.	.	PUNCT
taxlaw-2859	1062	1	how	how	SCONJ
taxlaw-2859	1062	2	can	can	AUX
taxlaw-2859	1062	3	we	we	PRON
taxlaw-2859	1062	4	restructure	restructure	VERB
taxlaw-2859	1062	5	the	the	DET
taxlaw-2859	1062	6	provision	provision	NOUN
taxlaw-2859	1062	7	of	of	ADP
taxlaw-2859	1062	8	resources	resource	NOUN
taxlaw-2859	1062	9	and	and	CCONJ
taxlaw-2859	1062	10	power	power	NOUN
taxlaw-2859	1062	11	to	to	ADP
taxlaw-2859	1062	12	museums	museum	NOUN
taxlaw-2859	1062	13	in	in	ADP
taxlaw-2859	1062	14	light	light	NOUN
taxlaw-2859	1062	15	of	of	ADP
taxlaw-2859	1062	16	financial	financial	ADJ
taxlaw-2859	1062	17	stress	stress	NOUN
taxlaw-2859	1062	18	upon	upon	SCONJ
taxlaw-2859	1062	19	art	art	NOUN
taxlaw-2859	1062	20	organizations	organization	NOUN
taxlaw-2859	1062	21	more	more	ADV
taxlaw-2859	1062	22	broadly	broadly	ADV
taxlaw-2859	1062	23	,	,	PUNCT
taxlaw-2859	1062	24	as	as	ADV
taxlaw-2859	1062	25	well	well	ADV
taxlaw-2859	1062	26	as	as	ADP
taxlaw-2859	1062	27	wealth	wealth	NOUN
taxlaw-2859	1062	28	and	and	CCONJ
taxlaw-2859	1062	29	social	social	ADJ
taxlaw-2859	1062	30	inequality	inequality	NOUN
taxlaw-2859	1062	31	in	in	ADP
taxlaw-2859	1062	32	general	general	ADJ
taxlaw-2859	1062	33	?	?	PUNCT
taxlaw-2859	1063	1	this	this	PRON
taxlaw-2859	1063	2	is	be	AUX
taxlaw-2859	1063	3	part	part	NOUN
taxlaw-2859	1063	4	of	of	ADP
taxlaw-2859	1063	5	a	a	DET
taxlaw-2859	1063	6	broader	broad	ADJ
taxlaw-2859	1063	7	conversation	conversation	NOUN
taxlaw-2859	1063	8	about	about	ADP
taxlaw-2859	1063	9	access	access	NOUN
taxlaw-2859	1063	10	to	to	ADP
taxlaw-2859	1063	11	publicly	publicly	ADV
taxlaw-2859	1063	12	funded	fund	VERB
taxlaw-2859	1063	13	resources	resource	NOUN
taxlaw-2859	1063	14	,	,	PUNCT
taxlaw-2859	1063	15	and	and	CCONJ
taxlaw-2859	1063	16	how	how	SCONJ
taxlaw-2859	1063	17	to	to	PART
taxlaw-2859	1063	18	negotiate	negotiate	VERB
taxlaw-2859	1063	19	growing	grow	VERB
taxlaw-2859	1063	20	demands	demand	NOUN
taxlaw-2859	1063	21	upon	upon	SCONJ
taxlaw-2859	1063	22	them	they	PRON
taxlaw-2859	1063	23	from	from	ADP
taxlaw-2859	1063	24	an	an	DET
taxlaw-2859	1063	25	increasingly	increasingly	ADV
taxlaw-2859	1063	26	diverse	diverse	ADJ
taxlaw-2859	1063	27	general	general	ADJ
taxlaw-2859	1063	28	public	public	NOUN
taxlaw-2859	1063	29	with	with	ADP
taxlaw-2859	1063	30	varying	vary	VERB
taxlaw-2859	1063	31	needs	need	NOUN
taxlaw-2859	1063	32	,	,	PUNCT
taxlaw-2859	1063	33	at	at	ADP
taxlaw-2859	1063	34	the	the	DET
taxlaw-2859	1063	35	same	same	ADJ
taxlaw-2859	1063	36	time	time	NOUN
taxlaw-2859	1063	37	that	that	PRON
taxlaw-2859	1063	38	such	such	ADJ
taxlaw-2859	1063	39	resources	resource	NOUN
taxlaw-2859	1063	40	become	become	VERB
taxlaw-2859	1063	41	more	more	ADV
taxlaw-2859	1063	42	limited	limited	ADJ
taxlaw-2859	1063	43	.	.	PUNCT
taxlaw-2859	1064	1	what	what	PRON
taxlaw-2859	1064	2	is	be	AUX
taxlaw-2859	1064	3	public	public	ADJ
taxlaw-2859	1064	4	?	?	PUNCT
taxlaw-2859	1065	1	what	what	PRON
taxlaw-2859	1065	2	is	be	AUX
taxlaw-2859	1065	3	private	private	ADJ
taxlaw-2859	1065	4	?	?	PUNCT
taxlaw-2859	1066	1	what	what	DET
taxlaw-2859	1066	2	level	level	NOUN
taxlaw-2859	1066	3	of	of	ADP
taxlaw-2859	1066	4	habitability	habitability	NOUN
taxlaw-2859	1066	5	do	do	AUX
taxlaw-2859	1066	6	we	we	PRON
taxlaw-2859	1066	7	want	want	VERB
taxlaw-2859	1066	8	of	of	ADP
taxlaw-2859	1066	9	our	our	PRON
taxlaw-2859	1066	10	public	public	ADJ
taxlaw-2859	1066	11	cultural	cultural	ADJ
taxlaw-2859	1066	12	life	life	NOUN
taxlaw-2859	1066	13	,	,	PUNCT
taxlaw-2859	1066	14	and	and	CCONJ
taxlaw-2859	1066	15	how	how	SCONJ
taxlaw-2859	1066	16	low	low	ADJ
taxlaw-2859	1066	17	can	can	AUX
taxlaw-2859	1066	18	diversity	diversity	NOUN
taxlaw-2859	1066	19	in	in	ADP
taxlaw-2859	1066	20	the	the	DET
taxlaw-2859	1066	21	arts	art	NOUN
taxlaw-2859	1066	22	go	go	VERB
taxlaw-2859	1066	23	before	before	ADP
taxlaw-2859	1066	24	promotion	promotion	NOUN
taxlaw-2859	1066	25	of	of	ADP
taxlaw-2859	1066	26	arts	art	NOUN
taxlaw-2859	1066	27	instead	instead	ADV
taxlaw-2859	1066	28	becomes	become	VERB
taxlaw-2859	1066	29	the	the	DET
taxlaw-2859	1066	30	reproduction	reproduction	NOUN
taxlaw-2859	1066	31	of	of	ADP
taxlaw-2859	1066	32	power	power	NOUN
taxlaw-2859	1066	33	and	and	CCONJ
taxlaw-2859	1066	34	privilege?236	privilege?236	PROPN
taxlaw-2859	1066	35	in	in	ADP
taxlaw-2859	1066	36	light	light	NOUN
taxlaw-2859	1066	37	of	of	ADP
taxlaw-2859	1066	38	the	the	DET
taxlaw-2859	1066	39	importance	importance	NOUN
taxlaw-2859	1066	40	of	of	ADP
taxlaw-2859	1066	41	art	art	NOUN
taxlaw-2859	1066	42	to	to	ADP
taxlaw-2859	1066	43	culture	culture	NOUN
taxlaw-2859	1066	44	and	and	CCONJ
taxlaw-2859	1066	45	community	community	NOUN
taxlaw-2859	1066	46	cohesion	cohesion	NOUN
taxlaw-2859	1066	47	,	,	PUNCT
taxlaw-2859	1066	48	we	we	PRON
taxlaw-2859	1066	49	want	want	VERB
taxlaw-2859	1066	50	to	to	PART
taxlaw-2859	1066	51	answer	answer	VERB
taxlaw-2859	1066	52	this	this	DET
taxlaw-2859	1066	53	question	question	NOUN
taxlaw-2859	1066	54	proactively	proactively	ADV
taxlaw-2859	1066	55	,	,	PUNCT
taxlaw-2859	1066	56	and	and	CCONJ
taxlaw-2859	1066	57	not	not	PART
taxlaw-2859	1066	58	let	let	VERB
taxlaw-2859	1066	59	the	the	DET
taxlaw-2859	1066	60	market	market	NOUN
taxlaw-2859	1066	61	decide	decide	VERB
taxlaw-2859	1066	62	for	for	ADP
taxlaw-2859	1066	63	us	we	PRON
taxlaw-2859	1066	64	.	.	PUNCT
taxlaw-2859	1067	1	235	235	NUM
taxlaw-2859	1067	2	dhammika	dhammika	NOUN
taxlaw-2859	1067	3	dharmapala	dharmapala	NOUN
taxlaw-2859	1067	4	&	&	CCONJ
taxlaw-2859	1067	5	vikramaditya	vikramaditya	ADJ
taxlaw-2859	1067	6	khanna	khanna	PROPN
taxlaw-2859	1067	7	,	,	PUNCT
taxlaw-2859	1067	8	the	the	DET
taxlaw-2859	1067	9	impact	impact	NOUN
taxlaw-2859	1067	10	of	of	ADP
taxlaw-2859	1067	11	mandated	mandate	VERB
taxlaw-2859	1067	12	corporate	corporate	ADJ
taxlaw-2859	1067	13	social	social	ADJ
taxlaw-2859	1067	14	responsibility	responsibility	NOUN
taxlaw-2859	1067	15	:	:	PUNCT
taxlaw-2859	1067	16	evidence	evidence	NOUN
taxlaw-2859	1067	17	from	from	ADP
taxlaw-2859	1067	18	india	india	PROPN
taxlaw-2859	1067	19	’s	’s	PART
taxlaw-2859	1067	20	companies	company	NOUN
taxlaw-2859	1067	21	act	act	VERB
taxlaw-2859	1067	22	of	of	ADP
taxlaw-2859	1067	23	2013	2013	NUM
taxlaw-2859	1067	24	4	4	NUM
taxlaw-2859	1067	25	(	(	PUNCT
taxlaw-2859	1067	26	univ	univ	PROPN
taxlaw-2859	1067	27	.	.	PROPN
taxlaw-2859	1067	28	of	of	ADP
taxlaw-2859	1067	29	chicago	chicago	PROPN
taxlaw-2859	1067	30	pub	pub	NOUN
taxlaw-2859	1067	31	.	.	PUNCT
taxlaw-2859	1068	1	law	law	NOUN
taxlaw-2859	1068	2	&	&	CCONJ
taxlaw-2859	1068	3	legal	legal	ADJ
taxlaw-2859	1068	4	theory	theory	NOUN
taxlaw-2859	1068	5	working	working	NOUN
taxlaw-2859	1068	6	papers	paper	NOUN
taxlaw-2859	1068	7	,	,	PUNCT
taxlaw-2859	1068	8	paper	paper	NOUN
taxlaw-2859	1068	9	no	no	NOUN
taxlaw-2859	1068	10	.	.	PROPN
taxlaw-2859	1068	11	601	601	NUM
taxlaw-2859	1068	12	,	,	PUNCT
taxlaw-2859	1068	13	2017	2017	NUM
taxlaw-2859	1068	14	)	)	PUNCT
taxlaw-2859	1068	15	,	,	PUNCT
taxlaw-2859	1068	16	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2862714	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2862714	PROPN
taxlaw-2859	1069	1	[	[	X
taxlaw-2859	1069	2	https://perma.cc/93xm-3qzp	https://perma.cc/93xm-3qzp	X
taxlaw-2859	1069	3	]	]	X
taxlaw-2859	1069	4	(	(	PUNCT
taxlaw-2859	1069	5	analyzing	analyze	VERB
taxlaw-2859	1069	6	findings	finding	NOUN
taxlaw-2859	1069	7	of	of	ADP
taxlaw-2859	1069	8	recently	recently	ADV
taxlaw-2859	1069	9	mandated	mandate	VERB
taxlaw-2859	1069	10	corporate	corporate	ADJ
taxlaw-2859	1069	11	responsibility	responsibility	NOUN
taxlaw-2859	1069	12	in	in	ADP
taxlaw-2859	1069	13	india	india	PROPN
taxlaw-2859	1069	14	to	to	PART
taxlaw-2859	1069	15	suggest	suggest	VERB
taxlaw-2859	1069	16	substitution	substitution	NOUN
taxlaw-2859	1069	17	between	between	ADP
taxlaw-2859	1069	18	corporate	corporate	ADJ
taxlaw-2859	1069	19	social	social	ADJ
taxlaw-2859	1069	20	responsibility	responsibility	NOUN
taxlaw-2859	1069	21	spending	spending	NOUN
taxlaw-2859	1069	22	and	and	CCONJ
taxlaw-2859	1069	23	advertising	advertising	NOUN
taxlaw-2859	1069	24	)	)	PUNCT
taxlaw-2859	1069	25	.	.	PUNCT
taxlaw-2859	1070	1	236	236	NUM
taxlaw-2859	1070	2	see	see	VERB
taxlaw-2859	1070	3	holland	holland	PROPN
taxlaw-2859	1070	4	cotter	cotter	PROPN
taxlaw-2859	1070	5	,	,	PUNCT
taxlaw-2859	1070	6	making	make	VERB
taxlaw-2859	1070	7	museums	museum	NOUN
taxlaw-2859	1070	8	moral	moral	ADJ
taxlaw-2859	1070	9	again	again	ADV
taxlaw-2859	1070	10	,	,	PUNCT
taxlaw-2859	1070	11	n.	n.	PROPN
taxlaw-2859	1070	12	y.	y.	PROPN
taxlaw-2859	1070	13	times	times	PROPN
taxlaw-2859	1070	14	(	(	PUNCT
taxlaw-2859	1070	15	mar	mar	PROPN
taxlaw-2859	1070	16	.	.	PROPN
taxlaw-2859	1070	17	17	17	NUM
taxlaw-2859	1070	18	,	,	PUNCT
taxlaw-2859	1070	19	2016	2016	NUM
taxlaw-2859	1070	20	)	)	PUNCT
taxlaw-2859	1070	21	,	,	PUNCT
taxlaw-2859	1071	1	http://www.nytimes.com/2016/03/17/arts/design/making-museums-moral-again.html?_r=0	http://www.nytimes.com/2016/03/17/arts/design/making-museums-moral-again.html?_r=0	PROPN
taxlaw-2859	1071	2	[	[	X
taxlaw-2859	1071	3	perma.cc/r4v7ctmu	perma.cc/r4v7ctmu	X
taxlaw-2859	1071	4	]	]	PUNCT
taxlaw-2859	1071	5	(	(	PUNCT
taxlaw-2859	1071	6	arguing	argue	VERB
taxlaw-2859	1071	7	that	that	SCONJ
taxlaw-2859	1071	8	museums	museum	NOUN
taxlaw-2859	1071	9	should	should	AUX
taxlaw-2859	1071	10	show	show	VERB
taxlaw-2859	1071	11	more	more	ADV
taxlaw-2859	1071	12	socially	socially	ADV
taxlaw-2859	1071	13	just	just	ADV
taxlaw-2859	1071	14	art	art	NOUN
taxlaw-2859	1071	15	)	)	PUNCT
taxlaw-2859	1071	16	.	.	PUNCT