id	sid	tid	token	lemma	pos
taxlaw-2860	1	1	microsoft	microsoft	PROPN
taxlaw-2860	1	2	word	word	NOUN
taxlaw-2860	1	3	cooper9	cooper9	PROPN
taxlaw-2860	1	4	-	-	PUNCT
taxlaw-2860	1	5	1	1	NUM
taxlaw-2860	1	6	(	(	PUNCT
taxlaw-2860	1	7	1).docx	1).docx	NUM
taxlaw-2860	1	8	soldiers	soldier	NOUN
taxlaw-2860	1	9	with	with	ADP
taxlaw-2860	1	10	fortunes	fortune	NOUN
taxlaw-2860	1	11	?	?	PUNCT
taxlaw-2860	2	1	rethinking	rethink	VERB
taxlaw-2860	2	2	the	the	DET
taxlaw-2860	2	3	tax	tax	NOUN
taxlaw-2860	2	4	treatment	treatment	NOUN
taxlaw-2860	2	5	of	of	ADP
taxlaw-2860	2	6	fallen	fall	VERB
taxlaw-2860	2	7	combatants	combatant	NOUN
taxlaw-2860	2	8	jeffrey	jeffrey	PROPN
taxlaw-2860	2	9	a.	a.	PROPN
taxlaw-2860	2	10	cooper	cooper	PROPN
taxlaw-2860	2	11	*	*	PROPN
taxlaw-2860	2	12	abstract	abstract	ADJ
taxlaw-2860	2	13	section	section	NOUN
taxlaw-2860	2	14	2201	2201	NUM
taxlaw-2860	2	15	of	of	ADP
taxlaw-2860	2	16	the	the	DET
taxlaw-2860	2	17	internal	internal	ADJ
taxlaw-2860	2	18	revenue	revenue	NOUN
taxlaw-2860	2	19	code	code	NOUN
taxlaw-2860	2	20	provides	provide	VERB
taxlaw-2860	2	21	a	a	DET
taxlaw-2860	2	22	partial	partial	ADJ
taxlaw-2860	2	23	estate	estate	NOUN
taxlaw-2860	2	24	tax	tax	NOUN
taxlaw-2860	2	25	exemption	exemption	NOUN
taxlaw-2860	2	26	for	for	ADP
taxlaw-2860	2	27	members	member	NOUN
taxlaw-2860	2	28	of	of	ADP
taxlaw-2860	2	29	the	the	DET
taxlaw-2860	2	30	armed	armed	ADJ
taxlaw-2860	2	31	forces	force	NOUN
taxlaw-2860	2	32	who	who	PRON
taxlaw-2860	2	33	die	die	VERB
taxlaw-2860	2	34	in	in	ADP
taxlaw-2860	2	35	,	,	PUNCT
taxlaw-2860	2	36	or	or	CCONJ
taxlaw-2860	2	37	as	as	ADP
taxlaw-2860	2	38	a	a	DET
taxlaw-2860	2	39	result	result	NOUN
taxlaw-2860	2	40	of	of	ADP
taxlaw-2860	2	41	,	,	PUNCT
taxlaw-2860	2	42	combat	combat	NOUN
taxlaw-2860	2	43	operations	operation	NOUN
taxlaw-2860	2	44	.	.	PUNCT
taxlaw-2860	3	1	in	in	ADP
taxlaw-2860	3	2	this	this	DET
taxlaw-2860	3	3	article	article	NOUN
taxlaw-2860	3	4	,	,	PUNCT
taxlaw-2860	3	5	i	i	PRON
taxlaw-2860	3	6	explore	explore	VERB
taxlaw-2860	3	7	the	the	DET
taxlaw-2860	3	8	origins	origin	NOUN
taxlaw-2860	3	9	of	of	ADP
taxlaw-2860	3	10	this	this	DET
taxlaw-2860	3	11	exemption	exemption	NOUN
taxlaw-2860	3	12	and	and	CCONJ
taxlaw-2860	3	13	assess	assess	VERB
taxlaw-2860	3	14	the	the	DET
taxlaw-2860	3	15	extent	extent	NOUN
taxlaw-2860	3	16	to	to	PART
taxlaw-2860	3	17	which	which	PRON
taxlaw-2860	3	18	it	it	PRON
taxlaw-2860	3	19	serves	serve	VERB
taxlaw-2860	3	20	three	three	NUM
taxlaw-2860	3	21	important	important	ADJ
taxlaw-2860	3	22	policy	policy	NOUN
taxlaw-2860	3	23	goals	goal	NOUN
taxlaw-2860	3	24	:	:	PUNCT
taxlaw-2860	3	25	(	(	PUNCT
taxlaw-2860	3	26	1	1	X
taxlaw-2860	3	27	)	)	PUNCT
taxlaw-2860	3	28	reducing	reduce	VERB
taxlaw-2860	3	29	financial	financial	ADJ
taxlaw-2860	3	30	and	and	CCONJ
taxlaw-2860	3	31	administrative	administrative	ADJ
taxlaw-2860	3	32	burdens	burden	NOUN
taxlaw-2860	3	33	on	on	ADP
taxlaw-2860	3	34	military	military	ADJ
taxlaw-2860	3	35	families	family	NOUN
taxlaw-2860	3	36	,	,	PUNCT
taxlaw-2860	3	37	(	(	PUNCT
taxlaw-2860	3	38	2	2	X
taxlaw-2860	3	39	)	)	PUNCT
taxlaw-2860	3	40	incentivizing	incentivize	VERB
taxlaw-2860	3	41	military	military	ADJ
taxlaw-2860	3	42	service	service	NOUN
taxlaw-2860	3	43	,	,	PUNCT
taxlaw-2860	3	44	and	and	CCONJ
taxlaw-2860	3	45	(	(	PUNCT
taxlaw-2860	3	46	3	3	X
taxlaw-2860	3	47	)	)	PUNCT
taxlaw-2860	3	48	avoiding	avoid	VERB
taxlaw-2860	3	49	the	the	DET
taxlaw-2860	3	50	moral	moral	ADJ
taxlaw-2860	3	51	hazard	hazard	NOUN
taxlaw-2860	3	52	of	of	ADP
taxlaw-2860	3	53	the	the	DET
taxlaw-2860	3	54	government	government	NOUN
taxlaw-2860	3	55	being	be	AUX
taxlaw-2860	3	56	able	able	ADJ
taxlaw-2860	3	57	to	to	PART
taxlaw-2860	3	58	“	"	PUNCT
taxlaw-2860	3	59	profit	profit	VERB
taxlaw-2860	3	60	”	"	PUNCT
taxlaw-2860	3	61	(	(	PUNCT
taxlaw-2860	3	62	through	through	ADP
taxlaw-2860	3	63	increased	increase	VERB
taxlaw-2860	3	64	tax	tax	NOUN
taxlaw-2860	3	65	revenues	revenue	NOUN
taxlaw-2860	3	66	)	)	PUNCT
taxlaw-2860	3	67	as	as	ADP
taxlaw-2860	3	68	a	a	DET
taxlaw-2860	3	69	result	result	NOUN
taxlaw-2860	3	70	of	of	ADP
taxlaw-2860	3	71	combat	combat	NOUN
taxlaw-2860	3	72	deaths	death	NOUN
taxlaw-2860	3	73	.	.	PUNCT
taxlaw-2860	4	1	through	through	ADP
taxlaw-2860	4	2	this	this	DET
taxlaw-2860	4	3	analysis	analysis	NOUN
taxlaw-2860	4	4	,	,	PUNCT
taxlaw-2860	4	5	i	i	PRON
taxlaw-2860	4	6	conclude	conclude	VERB
taxlaw-2860	4	7	that	that	SCONJ
taxlaw-2860	4	8	this	this	DET
taxlaw-2860	4	9	arguably	arguably	ADV
taxlaw-2860	4	10	well	well	ADV
taxlaw-2860	4	11	-	-	PUNCT
taxlaw-2860	4	12	intentioned	intentione	VERB
taxlaw-2860	4	13	provision	provision	NOUN
taxlaw-2860	4	14	does	do	AUX
taxlaw-2860	4	15	little	little	ADJ
taxlaw-2860	4	16	to	to	PART
taxlaw-2860	4	17	serve	serve	VERB
taxlaw-2860	4	18	these	these	DET
taxlaw-2860	4	19	three	three	NUM
taxlaw-2860	4	20	policy	policy	NOUN
taxlaw-2860	4	21	ends	end	VERB
taxlaw-2860	4	22	.	.	PUNCT
taxlaw-2860	5	1	i	i	PRON
taxlaw-2860	5	2	urge	urge	VERB
taxlaw-2860	5	3	congress	congress	PROPN
taxlaw-2860	5	4	to	to	PART
taxlaw-2860	5	5	abandon	abandon	VERB
taxlaw-2860	5	6	the	the	DET
taxlaw-2860	5	7	provision	provision	NOUN
taxlaw-2860	5	8	and	and	CCONJ
taxlaw-2860	5	9	replace	replace	VERB
taxlaw-2860	5	10	it	it	PRON
taxlaw-2860	5	11	with	with	ADP
taxlaw-2860	5	12	expanded	expand	VERB
taxlaw-2860	5	13	,	,	PUNCT
taxlaw-2860	5	14	simplified	simplified	ADJ
taxlaw-2860	5	15	,	,	PUNCT
taxlaw-2860	5	16	income	income	NOUN
taxlaw-2860	5	17	tax	tax	NOUN
taxlaw-2860	5	18	relief	relief	NOUN
taxlaw-2860	5	19	for	for	ADP
taxlaw-2860	5	20	the	the	DET
taxlaw-2860	5	21	families	family	NOUN
taxlaw-2860	5	22	of	of	ADP
taxlaw-2860	5	23	those	those	PRON
taxlaw-2860	5	24	lost	lose	VERB
taxlaw-2860	5	25	in	in	ADP
taxlaw-2860	5	26	combat	combat	NOUN
taxlaw-2860	5	27	.	.	PUNCT
taxlaw-2860	6	1	this	this	DET
taxlaw-2860	6	2	income	income	NOUN
taxlaw-2860	6	3	tax	tax	NOUN
taxlaw-2860	6	4	relief	relief	NOUN
taxlaw-2860	6	5	will	will	AUX
taxlaw-2860	6	6	better	well	ADV
taxlaw-2860	6	7	serve	serve	VERB
taxlaw-2860	6	8	the	the	DET
taxlaw-2860	6	9	enumerated	enumerate	VERB
taxlaw-2860	6	10	policy	policy	NOUN
taxlaw-2860	6	11	goals	goal	NOUN
taxlaw-2860	6	12	than	than	SCONJ
taxlaw-2860	6	13	does	do	VERB
taxlaw-2860	6	14	the	the	DET
taxlaw-2860	6	15	current	current	ADJ
taxlaw-2860	6	16	combat	combat	NOUN
taxlaw-2860	6	17	exemption	exemption	NOUN
taxlaw-2860	6	18	,	,	PUNCT
taxlaw-2860	6	19	offering	offer	VERB
taxlaw-2860	6	20	more	more	ADV
taxlaw-2860	6	21	meaningful	meaningful	ADJ
taxlaw-2860	6	22	relief	relief	NOUN
taxlaw-2860	6	23	to	to	ADP
taxlaw-2860	6	24	more	more	ADV
taxlaw-2860	6	25	typical	typical	ADJ
taxlaw-2860	6	26	military	military	ADJ
taxlaw-2860	6	27	families	family	NOUN
taxlaw-2860	6	28	.	.	PUNCT
taxlaw-2860	7	1	*	*	PUNCT
taxlaw-2860	7	2	carmen	carmen	PROPN
taxlaw-2860	7	3	tortora	tortora	PROPN
taxlaw-2860	7	4	professor	professor	NOUN
taxlaw-2860	7	5	of	of	ADP
taxlaw-2860	7	6	law	law	NOUN
taxlaw-2860	7	7	and	and	CCONJ
taxlaw-2860	7	8	associate	associate	ADJ
taxlaw-2860	7	9	dean	dean	NOUN
taxlaw-2860	7	10	for	for	ADP
taxlaw-2860	7	11	research	research	NOUN
taxlaw-2860	7	12	and	and	CCONJ
taxlaw-2860	7	13	faculty	faculty	NOUN
taxlaw-2860	7	14	development	development	NOUN
taxlaw-2860	7	15	,	,	PUNCT
taxlaw-2860	7	16	quinnipiac	quinnipiac	PROPN
taxlaw-2860	7	17	university	university	PROPN
taxlaw-2860	7	18	school	school	NOUN
taxlaw-2860	7	19	of	of	ADP
taxlaw-2860	7	20	law	law	NOUN
taxlaw-2860	7	21	.	.	PUNCT
taxlaw-2860	8	1	my	my	PRON
taxlaw-2860	8	2	thanks	thank	NOUN
taxlaw-2860	8	3	to	to	ADP
taxlaw-2860	8	4	michael	michael	PROPN
taxlaw-2860	8	5	rapiejko	rapiejko	PROPN
taxlaw-2860	8	6	(	(	PUNCT
taxlaw-2860	8	7	class	class	NOUN
taxlaw-2860	8	8	of	of	ADP
taxlaw-2860	8	9	2018	2018	NUM
taxlaw-2860	8	10	)	)	PUNCT
taxlaw-2860	8	11	for	for	ADP
taxlaw-2860	8	12	his	his	PRON
taxlaw-2860	8	13	able	able	ADJ
taxlaw-2860	8	14	research	research	NOUN
taxlaw-2860	8	15	assistance	assistance	NOUN
taxlaw-2860	8	16	and	and	CCONJ
taxlaw-2860	8	17	to	to	ADP
taxlaw-2860	8	18	my	my	PRON
taxlaw-2860	8	19	faculty	faculty	NOUN
taxlaw-2860	8	20	colleagues	colleague	NOUN
taxlaw-2860	8	21	for	for	ADP
taxlaw-2860	8	22	helpful	helpful	ADJ
taxlaw-2860	8	23	comments	comment	NOUN
taxlaw-2860	8	24	on	on	ADP
taxlaw-2860	8	25	preliminary	preliminary	ADJ
taxlaw-2860	8	26	versions	version	NOUN
taxlaw-2860	8	27	of	of	ADP
taxlaw-2860	8	28	this	this	DET
taxlaw-2860	8	29	article	article	NOUN
taxlaw-2860	8	30	.	.	PUNCT
taxlaw-2860	9	1	thanks	thank	NOUN
taxlaw-2860	9	2	also	also	ADV
taxlaw-2860	9	3	to	to	ADP
taxlaw-2860	9	4	the	the	DET
taxlaw-2860	9	5	student	student	NOUN
taxlaw-2860	9	6	participants	participant	NOUN
taxlaw-2860	9	7	in	in	ADP
taxlaw-2860	9	8	the	the	DET
taxlaw-2860	9	9	fall	fall	NOUN
taxlaw-2860	9	10	2017	2017	NUM
taxlaw-2860	9	11	legal	legal	ADJ
taxlaw-2860	9	12	research	research	NOUN
taxlaw-2860	9	13	symposium	symposium	NOUN
taxlaw-2860	9	14	for	for	ADP
taxlaw-2860	9	15	their	their	PRON
taxlaw-2860	9	16	thoughtful	thoughtful	ADJ
taxlaw-2860	9	17	feedback	feedback	NOUN
taxlaw-2860	9	18	on	on	ADP
taxlaw-2860	9	19	this	this	DET
taxlaw-2860	9	20	article	article	NOUN
taxlaw-2860	9	21	.	.	PUNCT
taxlaw-2860	10	1	i.	i.	PROPN
taxlaw-2860	10	2	introduction	introduction	NOUN
taxlaw-2860	10	3	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2860	11	1	115	115	NUM
taxlaw-2860	11	2	ii	ii	NOUN
taxlaw-2860	11	3	.	.	PUNCT
taxlaw-2860	12	1	a	a	DET
taxlaw-2860	12	2	brief	brief	ADJ
taxlaw-2860	12	3	overview	overview	NOUN
taxlaw-2860	12	4	of	of	ADP
taxlaw-2860	12	5	estate	estate	NOUN
taxlaw-2860	12	6	taxation	taxation	NOUN
taxlaw-2860	12	7	and	and	CCONJ
taxlaw-2860	12	8	the	the	DET
taxlaw-2860	12	9	combat	combat	NOUN
taxlaw-2860	12	10	exemption	exemption	NOUN
taxlaw-2860	12	11	...........................................................................................................	...........................................................................................................	NOUN
taxlaw-2860	13	1	115	115	NUM
taxlaw-2860	13	2	a.	a.	NOUN
taxlaw-2860	13	3	modern	modern	ADJ
taxlaw-2860	13	4	federal	federal	ADJ
taxlaw-2860	13	5	estate	estate	NOUN
taxlaw-2860	13	6	tax	tax	NOUN
taxlaw-2860	13	7	:	:	PUNCT
taxlaw-2860	13	8	overview	overview	NOUN
taxlaw-2860	13	9	..............................................................	..............................................................	PUNCT
taxlaw-2860	13	10	115	115	NUM
taxlaw-2860	13	11	b.	b.	PROPN
taxlaw-2860	13	12	modern	modern	ADJ
taxlaw-2860	13	13	federal	federal	ADJ
taxlaw-2860	13	14	estate	estate	NOUN
taxlaw-2860	13	15	tax	tax	NOUN
taxlaw-2860	13	16	:	:	PUNCT
taxlaw-2860	13	17	the	the	DET
taxlaw-2860	13	18	combat	combat	NOUN
taxlaw-2860	13	19	exemption	exemption	NOUN
taxlaw-2860	13	20	of	of	ADP
taxlaw-2860	13	21	section	section	NOUN
taxlaw-2860	13	22	2201	2201	NUM
taxlaw-2860	13	23	.............	.............	PUNCT
taxlaw-2860	13	24	116	116	NUM
taxlaw-2860	13	25	1	1	X
taxlaw-2860	13	26	.	.	PUNCT
taxlaw-2860	13	27	world	world	NOUN
taxlaw-2860	13	28	war	war	PROPN
taxlaw-2860	14	1	i	i	PRON
taxlaw-2860	14	2	.................................................................................................	.................................................................................................	PUNCT
taxlaw-2860	15	1	117	117	NUM
taxlaw-2860	15	2	2	2	NUM
taxlaw-2860	15	3	.	.	PUNCT
taxlaw-2860	15	4	subsequent	subsequent	ADJ
taxlaw-2860	15	5	legislation	legislation	NOUN
taxlaw-2860	15	6	................................................................................	................................................................................	PUNCT
taxlaw-2860	15	7	118	118	NUM
taxlaw-2860	15	8	iii	iii	NOUN
taxlaw-2860	15	9	.	.	PUNCT
taxlaw-2860	15	10	evaluating	evaluate	VERB
taxlaw-2860	15	11	the	the	DET
taxlaw-2860	15	12	policy	policy	NOUN
taxlaw-2860	15	13	success	success	NOUN
taxlaw-2860	15	14	of	of	ADP
taxlaw-2860	15	15	the	the	DET
taxlaw-2860	15	16	combat	combat	NOUN
taxlaw-2860	15	17	exemption	exemption	NOUN
taxlaw-2860	15	18	....	....	PUNCT
taxlaw-2860	15	19	121	121	NUM
taxlaw-2860	15	20	a.	a.	NOUN
taxlaw-2860	15	21	reduce	reduce	VERB
taxlaw-2860	15	22	burdens	burden	NOUN
taxlaw-2860	15	23	on	on	ADP
taxlaw-2860	15	24	soldiers	soldier	NOUN
taxlaw-2860	15	25	’	'	PUNCT
taxlaw-2860	15	26	families	family	NOUN
taxlaw-2860	15	27	..............................................................	..............................................................	PUNCT
taxlaw-2860	16	1	121	121	NUM
taxlaw-2860	16	2	1	1	NUM
taxlaw-2860	16	3	.	.	PUNCT
taxlaw-2860	16	4	reduce	reduce	VERB
taxlaw-2860	16	5	financial	financial	ADJ
taxlaw-2860	16	6	burdens	burden	NOUN
taxlaw-2860	16	7	..........................................................................	..........................................................................	PUNCT
taxlaw-2860	16	8	122	122	NUM
taxlaw-2860	16	9	2	2	NUM
taxlaw-2860	16	10	.	.	PUNCT
taxlaw-2860	16	11	reduce	reduce	VERB
taxlaw-2860	16	12	administrative	administrative	ADJ
taxlaw-2860	16	13	burdens	burden	NOUN
taxlaw-2860	16	14	..................................................................	..................................................................	PUNCT
taxlaw-2860	16	15	123	123	NUM
taxlaw-2860	16	16	b.	b.	NOUN
taxlaw-2860	16	17	incentivize	incentivize	VERB
taxlaw-2860	16	18	service	service	NOUN
taxlaw-2860	16	19	in	in	ADP
taxlaw-2860	16	20	armed	armed	ADJ
taxlaw-2860	16	21	forces	force	NOUN
taxlaw-2860	16	22	.................................................................	.................................................................	PUNCT
taxlaw-2860	16	23	124	124	NUM
taxlaw-2860	16	24	1	1	NUM
taxlaw-2860	16	25	.	.	PUNCT
taxlaw-2860	17	1	congress	congress	PROPN
taxlaw-2860	17	2	......................................................................................................	......................................................................................................	PUNCT
taxlaw-2860	18	1	124	124	NUM
taxlaw-2860	18	2	2	2	NUM
taxlaw-2860	18	3	.	.	PUNCT
taxlaw-2860	18	4	army	army	NOUN
taxlaw-2860	18	5	recruiting	recruit	VERB
taxlaw-2860	18	6	..........................................................................................	..........................................................................................	PUNCT
taxlaw-2860	19	1	128	128	NUM
taxlaw-2860	19	2	c.	c.	NOUN
taxlaw-2860	19	3	avoiding	avoid	VERB
taxlaw-2860	19	4	the	the	DET
taxlaw-2860	19	5	government	government	NOUN
taxlaw-2860	19	6	“	"	PUNCT
taxlaw-2860	19	7	profiting	profiting	NOUN
taxlaw-2860	19	8	”	"	PUNCT
taxlaw-2860	19	9	from	from	ADP
taxlaw-2860	19	10	deaths	death	NOUN
taxlaw-2860	19	11	in	in	ADP
taxlaw-2860	19	12	combat	combat	NOUN
taxlaw-2860	19	13	........................	........................	PUNCT
taxlaw-2860	20	1	129	129	NUM
taxlaw-2860	20	2	1	1	NUM
taxlaw-2860	20	3	.	.	PUNCT
taxlaw-2860	21	1	no	no	DET
taxlaw-2860	21	2	draft	draft	NOUN
taxlaw-2860	21	3	.......................................................................................................	.......................................................................................................	PUNCT
taxlaw-2860	22	1	129	129	NUM
taxlaw-2860	22	2	2	2	NUM
taxlaw-2860	22	3	.	.	PUNCT
taxlaw-2860	22	4	normalized	normalize	VERB
taxlaw-2860	22	5	estate	estate	NOUN
taxlaw-2860	22	6	tax	tax	NOUN
taxlaw-2860	22	7	rates	rate	NOUN
taxlaw-2860	22	8	......................................................................	......................................................................	PUNCT
taxlaw-2860	22	9	130	130	NUM
taxlaw-2860	22	10	iv	iv	NOUN
taxlaw-2860	22	11	.	.	PUNCT
taxlaw-2860	23	1	a	a	DET
taxlaw-2860	23	2	better	well	ADJ
taxlaw-2860	23	3	idea	idea	NOUN
taxlaw-2860	23	4	?	?	PUNCT
taxlaw-2860	23	5	...................................................................................................	...................................................................................................	PUNCT
taxlaw-2860	24	1	132	132	NUM
taxlaw-2860	24	2	a.	a.	NOUN
taxlaw-2860	24	3	structuring	structure	VERB
taxlaw-2860	24	4	a	a	DET
taxlaw-2860	24	5	better	well	ADJ
taxlaw-2860	24	6	income	income	NOUN
taxlaw-2860	24	7	tax	tax	NOUN
taxlaw-2860	24	8	exemption	exemption	NOUN
taxlaw-2860	24	9	.....................................................	.....................................................	PUNCT
taxlaw-2860	25	1	133	133	NUM
taxlaw-2860	25	2	1	1	NUM
taxlaw-2860	25	3	.	.	PUNCT
taxlaw-2860	26	1	the	the	DET
taxlaw-2860	26	2	current	current	ADJ
taxlaw-2860	26	3	regime	regime	NOUN
taxlaw-2860	26	4	....................................................................................	....................................................................................	PUNCT
taxlaw-2860	26	5	133	133	NUM
taxlaw-2860	26	6	2	2	NUM
taxlaw-2860	26	7	.	.	PUNCT
taxlaw-2860	26	8	a	a	DET
taxlaw-2860	26	9	proposal	proposal	NOUN
taxlaw-2860	26	10	for	for	ADP
taxlaw-2860	26	11	reform	reform	NOUN
taxlaw-2860	26	12	................................................................................	................................................................................	PUNCT
taxlaw-2860	26	13	134	134	NUM
taxlaw-2860	26	14	b.	b.	NOUN
taxlaw-2860	26	15	assessing	assess	VERB
taxlaw-2860	26	16	the	the	DET
taxlaw-2860	26	17	proposal	proposal	NOUN
taxlaw-2860	26	18	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2860	26	19	135	135	NUM
taxlaw-2860	26	20	1	1	NUM
taxlaw-2860	26	21	.	.	PUNCT
taxlaw-2860	26	22	reducing	reduce	VERB
taxlaw-2860	26	23	burdens	burden	NOUN
taxlaw-2860	26	24	on	on	ADP
taxlaw-2860	26	25	surviving	survive	VERB
taxlaw-2860	26	26	family	family	NOUN
taxlaw-2860	26	27	members	member	NOUN
taxlaw-2860	26	28	......................................	......................................	PUNCT
taxlaw-2860	26	29	135	135	NUM
taxlaw-2860	26	30	2	2	NUM
taxlaw-2860	26	31	.	.	PUNCT
taxlaw-2860	26	32	incentivize	incentivize	VERB
taxlaw-2860	26	33	service	service	NOUN
taxlaw-2860	26	34	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2860	26	35	136	136	NUM
taxlaw-2860	26	36	3	3	NUM
taxlaw-2860	26	37	.	.	PUNCT
taxlaw-2860	26	38	avoiding	avoid	VERB
taxlaw-2860	26	39	the	the	DET
taxlaw-2860	26	40	government	government	NOUN
taxlaw-2860	26	41	profiting	profit	VERB
taxlaw-2860	26	42	from	from	ADP
taxlaw-2860	26	43	death	death	NOUN
taxlaw-2860	26	44	.........................................	.........................................	PUNCT
taxlaw-2860	27	1	138	138	NUM
taxlaw-2860	27	2	v.	v.	ADP
taxlaw-2860	27	3	conclusion	conclusion	NOUN
taxlaw-2860	27	4	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2860	28	1	139	139	NUM
taxlaw-2860	28	2	2017	2017	NUM
taxlaw-2860	28	3	]	]	PUNCT
taxlaw-2860	28	4	soldiers	soldier	NOUN
taxlaw-2860	28	5	with	with	ADP
taxlaw-2860	28	6	fortunes	fortune	NOUN
taxlaw-2860	28	7	?	?	PUNCT
taxlaw-2860	28	8	115	115	NUM
taxlaw-2860	28	9	i.	i.	NOUN
taxlaw-2860	28	10	introduction	introduction	NOUN
taxlaw-2860	28	11	from	from	ADP
taxlaw-2860	28	12	the	the	DET
taxlaw-2860	28	13	revolutionary	revolutionary	ADJ
taxlaw-2860	28	14	war	war	NOUN
taxlaw-2860	28	15	to	to	ADP
taxlaw-2860	28	16	the	the	DET
taxlaw-2860	28	17	battle	battle	NOUN
taxlaw-2860	28	18	against	against	ADP
taxlaw-2860	28	19	international	international	ADJ
taxlaw-2860	28	20	terrorism	terrorism	NOUN
taxlaw-2860	28	21	,	,	PUNCT
taxlaw-2860	28	22	american	american	ADJ
taxlaw-2860	28	23	history	history	NOUN
taxlaw-2860	28	24	has	have	AUX
taxlaw-2860	28	25	been	be	AUX
taxlaw-2860	28	26	shaped	shape	VERB
taxlaw-2860	28	27	by	by	ADP
taxlaw-2860	28	28	military	military	ADJ
taxlaw-2860	28	29	conflict.1	conflict.1	PROPN
taxlaw-2860	28	30	that	that	SCONJ
taxlaw-2860	28	31	national	national	ADJ
taxlaw-2860	28	32	history	history	NOUN
taxlaw-2860	28	33	also	also	ADV
taxlaw-2860	28	34	reflects	reflect	VERB
taxlaw-2860	28	35	an	an	DET
taxlaw-2860	28	36	ongoing	ongoing	ADJ
taxlaw-2860	28	37	effort	effort	NOUN
taxlaw-2860	28	38	to	to	PART
taxlaw-2860	28	39	thank	thank	VERB
taxlaw-2860	28	40	those	those	PRON
taxlaw-2860	28	41	who	who	PRON
taxlaw-2860	28	42	have	have	AUX
taxlaw-2860	28	43	served	serve	VERB
taxlaw-2860	28	44	in	in	ADP
taxlaw-2860	28	45	our	our	PRON
taxlaw-2860	28	46	nation	nation	NOUN
taxlaw-2860	28	47	’s	’s	PART
taxlaw-2860	28	48	armed	armed	ADJ
taxlaw-2860	28	49	forces	force	NOUN
taxlaw-2860	28	50	and	and	CCONJ
taxlaw-2860	28	51	to	to	PART
taxlaw-2860	28	52	honor	honor	VERB
taxlaw-2860	28	53	those	those	PRON
taxlaw-2860	28	54	who	who	PRON
taxlaw-2860	28	55	have	have	AUX
taxlaw-2860	28	56	fallen	fall	VERB
taxlaw-2860	28	57	in	in	ADP
taxlaw-2860	28	58	combat.2	combat.2	NOUN
taxlaw-2860	28	59	like	like	ADP
taxlaw-2860	28	60	much	much	ADJ
taxlaw-2860	28	61	in	in	ADP
taxlaw-2860	28	62	our	our	PRON
taxlaw-2860	28	63	national	national	ADJ
taxlaw-2860	28	64	consciousness	consciousness	NOUN
taxlaw-2860	28	65	,	,	PUNCT
taxlaw-2860	28	66	such	such	ADJ
taxlaw-2860	28	67	as	as	ADP
taxlaw-2860	28	68	our	our	PRON
taxlaw-2860	28	69	desires	desire	NOUN
taxlaw-2860	28	70	to	to	PART
taxlaw-2860	28	71	incentivize	incentivize	VERB
taxlaw-2860	28	72	energy	energy	NOUN
taxlaw-2860	28	73	efficiency,3	efficiency,3	VERB
taxlaw-2860	28	74	higher	high	ADJ
taxlaw-2860	28	75	education,4	education,4	NOUN
taxlaw-2860	28	76	and	and	CCONJ
taxlaw-2860	28	77	home	home	NOUN
taxlaw-2860	28	78	ownership,5	ownership,5	NOUN
taxlaw-2860	28	79	our	our	PRON
taxlaw-2860	28	80	quest	quest	NOUN
taxlaw-2860	28	81	to	to	PART
taxlaw-2860	28	82	honor	honor	VERB
taxlaw-2860	28	83	our	our	PRON
taxlaw-2860	28	84	fallen	fall	VERB
taxlaw-2860	28	85	heroes	hero	NOUN
taxlaw-2860	28	86	has	have	AUX
taxlaw-2860	28	87	shaped	shape	VERB
taxlaw-2860	28	88	modern	modern	ADJ
taxlaw-2860	28	89	tax	tax	NOUN
taxlaw-2860	28	90	policy	policy	NOUN
taxlaw-2860	28	91	.	.	PUNCT
taxlaw-2860	29	1	the	the	DET
taxlaw-2860	29	2	tax	tax	NOUN
taxlaw-2860	29	3	code	code	NOUN
taxlaw-2860	29	4	contains	contain	VERB
taxlaw-2860	29	5	a	a	DET
taxlaw-2860	29	6	litany	litany	NOUN
taxlaw-2860	29	7	of	of	ADP
taxlaw-2860	29	8	tax	tax	NOUN
taxlaw-2860	29	9	relief	relief	NOUN
taxlaw-2860	29	10	provisions	provision	NOUN
taxlaw-2860	29	11	targeted	target	VERB
taxlaw-2860	29	12	toward	toward	ADP
taxlaw-2860	29	13	members	member	NOUN
taxlaw-2860	29	14	of	of	ADP
taxlaw-2860	29	15	the	the	DET
taxlaw-2860	29	16	nation	nation	NOUN
taxlaw-2860	29	17	’s	’s	PART
taxlaw-2860	29	18	military	military	NOUN
taxlaw-2860	29	19	,	,	PUNCT
taxlaw-2860	29	20	including	include	VERB
taxlaw-2860	29	21	statutes	statute	NOUN
taxlaw-2860	29	22	providing	provide	VERB
taxlaw-2860	29	23	relief	relief	NOUN
taxlaw-2860	29	24	from	from	ADP
taxlaw-2860	29	25	income	income	NOUN
taxlaw-2860	29	26	and	and	CCONJ
taxlaw-2860	29	27	estate	estate	NOUN
taxlaw-2860	29	28	taxes	taxis	NOUN
taxlaw-2860	29	29	for	for	ADP
taxlaw-2860	29	30	those	those	PRON
taxlaw-2860	29	31	who	who	PRON
taxlaw-2860	29	32	die	die	VERB
taxlaw-2860	29	33	in	in	ADP
taxlaw-2860	29	34	combat	combat	NOUN
taxlaw-2860	29	35	operations.6	operations.6	NOUN
taxlaw-2860	29	36	in	in	ADP
taxlaw-2860	29	37	this	this	DET
taxlaw-2860	29	38	article	article	NOUN
taxlaw-2860	29	39	,	,	PUNCT
taxlaw-2860	29	40	i	i	PRON
taxlaw-2860	29	41	explore	explore	VERB
taxlaw-2860	29	42	the	the	DET
taxlaw-2860	29	43	origins	origin	NOUN
taxlaw-2860	29	44	,	,	PUNCT
taxlaw-2860	29	45	justification	justification	NOUN
taxlaw-2860	29	46	and	and	CCONJ
taxlaw-2860	29	47	operation	operation	NOUN
taxlaw-2860	29	48	of	of	ADP
taxlaw-2860	29	49	the	the	DET
taxlaw-2860	29	50	estate	estate	NOUN
taxlaw-2860	29	51	tax	tax	NOUN
taxlaw-2860	29	52	relief	relief	NOUN
taxlaw-2860	29	53	offered	offer	VERB
taxlaw-2860	29	54	to	to	ADP
taxlaw-2860	29	55	those	those	PRON
taxlaw-2860	29	56	who	who	PRON
taxlaw-2860	29	57	fall	fall	VERB
taxlaw-2860	29	58	in	in	ADP
taxlaw-2860	29	59	combat	combat	NOUN
taxlaw-2860	29	60	(	(	PUNCT
taxlaw-2860	29	61	hereinafter	hereinafter	VERB
taxlaw-2860	29	62	the	the	DET
taxlaw-2860	29	63	“	"	PUNCT
taxlaw-2860	29	64	combat	combat	NOUN
taxlaw-2860	29	65	exemption	exemption	NOUN
taxlaw-2860	29	66	”	"	PUNCT
taxlaw-2860	29	67	or	or	CCONJ
taxlaw-2860	29	68	“	"	PUNCT
taxlaw-2860	29	69	the	the	DET
taxlaw-2860	29	70	estate	estate	NOUN
taxlaw-2860	29	71	tax	tax	NOUN
taxlaw-2860	29	72	exemption	exemption	NOUN
taxlaw-2860	29	73	”	"	PUNCT
taxlaw-2860	29	74	)	)	PUNCT
taxlaw-2860	29	75	,	,	PUNCT
taxlaw-2860	29	76	currently	currently	ADV
taxlaw-2860	29	77	codified	codify	VERB
taxlaw-2860	29	78	in	in	ADP
taxlaw-2860	29	79	section	section	NOUN
taxlaw-2860	29	80	2201	2201	NUM
taxlaw-2860	29	81	of	of	ADP
taxlaw-2860	29	82	the	the	DET
taxlaw-2860	29	83	internal	internal	ADJ
taxlaw-2860	29	84	revenue	revenue	NOUN
taxlaw-2860	29	85	code	code	NOUN
taxlaw-2860	29	86	(	(	PUNCT
taxlaw-2860	29	87	hereinafter	hereinafter	NOUN
taxlaw-2860	29	88	“	"	PUNCT
taxlaw-2860	29	89	the	the	DET
taxlaw-2860	29	90	code”).7	code”).7	NOUN
taxlaw-2860	29	91	i	i	PRON
taxlaw-2860	29	92	contend	contend	VERB
taxlaw-2860	29	93	that	that	SCONJ
taxlaw-2860	29	94	while	while	SCONJ
taxlaw-2860	29	95	well	well	ADV
taxlaw-2860	29	96	-	-	PUNCT
taxlaw-2860	29	97	intentioned	intentione	VERB
taxlaw-2860	29	98	,	,	PUNCT
taxlaw-2860	29	99	the	the	DET
taxlaw-2860	29	100	combat	combat	NOUN
taxlaw-2860	29	101	exemption	exemption	NOUN
taxlaw-2860	29	102	is	be	AUX
taxlaw-2860	29	103	a	a	DET
taxlaw-2860	29	104	poorly	poorly	ADV
taxlaw-2860	29	105	-	-	PUNCT
taxlaw-2860	29	106	targeted	target	VERB
taxlaw-2860	29	107	provision	provision	NOUN
taxlaw-2860	29	108	that	that	PRON
taxlaw-2860	29	109	does	do	VERB
taxlaw-2860	29	110	little	little	ADJ
taxlaw-2860	29	111	to	to	PART
taxlaw-2860	29	112	address	address	VERB
taxlaw-2860	29	113	the	the	DET
taxlaw-2860	29	114	plight	plight	NOUN
taxlaw-2860	29	115	of	of	ADP
taxlaw-2860	29	116	those	those	PRON
taxlaw-2860	29	117	left	leave	VERB
taxlaw-2860	29	118	behind	behind	ADV
taxlaw-2860	29	119	by	by	ADP
taxlaw-2860	29	120	our	our	PRON
taxlaw-2860	29	121	fallen	fallen	ADJ
taxlaw-2860	29	122	heroes	hero	NOUN
taxlaw-2860	29	123	.	.	PUNCT
taxlaw-2860	30	1	i	i	PRON
taxlaw-2860	30	2	urge	urge	VERB
taxlaw-2860	30	3	congress	congress	PROPN
taxlaw-2860	30	4	to	to	PART
taxlaw-2860	30	5	abandon	abandon	VERB
taxlaw-2860	30	6	the	the	DET
taxlaw-2860	30	7	provision	provision	NOUN
taxlaw-2860	30	8	and	and	CCONJ
taxlaw-2860	30	9	instead	instead	ADV
taxlaw-2860	30	10	to	to	PART
taxlaw-2860	30	11	offer	offer	VERB
taxlaw-2860	30	12	greater	great	ADJ
taxlaw-2860	30	13	,	,	PUNCT
taxlaw-2860	30	14	simplified	simplified	ADJ
taxlaw-2860	30	15	,	,	PUNCT
taxlaw-2860	30	16	income	income	NOUN
taxlaw-2860	30	17	tax	tax	NOUN
taxlaw-2860	30	18	relief	relief	NOUN
taxlaw-2860	30	19	to	to	ADP
taxlaw-2860	30	20	the	the	DET
taxlaw-2860	30	21	families	family	NOUN
taxlaw-2860	30	22	of	of	ADP
taxlaw-2860	30	23	those	those	PRON
taxlaw-2860	30	24	lost	lose	VERB
taxlaw-2860	30	25	in	in	ADP
taxlaw-2860	30	26	combat	combat	NOUN
taxlaw-2860	30	27	.	.	PUNCT
taxlaw-2860	31	1	ii	ii	PROPN
taxlaw-2860	31	2	.	.	PUNCT
taxlaw-2860	32	1	a	a	DET
taxlaw-2860	32	2	brief	brief	ADJ
taxlaw-2860	32	3	overview	overview	NOUN
taxlaw-2860	32	4	of	of	ADP
taxlaw-2860	32	5	estate	estate	NOUN
taxlaw-2860	32	6	taxation	taxation	NOUN
taxlaw-2860	32	7	and	and	CCONJ
taxlaw-2860	32	8	the	the	DET
taxlaw-2860	32	9	combat	combat	NOUN
taxlaw-2860	32	10	exemption	exemption	NOUN
taxlaw-2860	32	11	in	in	ADP
taxlaw-2860	32	12	this	this	DET
taxlaw-2860	32	13	section	section	NOUN
taxlaw-2860	32	14	,	,	PUNCT
taxlaw-2860	32	15	i	i	PRON
taxlaw-2860	32	16	provide	provide	VERB
taxlaw-2860	32	17	a	a	DET
taxlaw-2860	32	18	brief	brief	ADJ
taxlaw-2860	32	19	overview	overview	NOUN
taxlaw-2860	32	20	of	of	ADP
taxlaw-2860	32	21	the	the	DET
taxlaw-2860	32	22	federal	federal	ADJ
taxlaw-2860	32	23	estate	estate	NOUN
taxlaw-2860	32	24	tax	tax	NOUN
taxlaw-2860	32	25	and	and	CCONJ
taxlaw-2860	32	26	the	the	DET
taxlaw-2860	32	27	combat	combat	NOUN
taxlaw-2860	32	28	exemption	exemption	NOUN
taxlaw-2860	32	29	,	,	PUNCT
taxlaw-2860	32	30	including	include	VERB
taxlaw-2860	32	31	relevant	relevant	ADJ
taxlaw-2860	32	32	legislative	legislative	ADJ
taxlaw-2860	32	33	history	history	NOUN
taxlaw-2860	32	34	.	.	PUNCT
taxlaw-2860	33	1	a.	a.	PROPN
taxlaw-2860	33	2	modern	modern	ADJ
taxlaw-2860	33	3	federal	federal	ADJ
taxlaw-2860	33	4	estate	estate	NOUN
taxlaw-2860	33	5	tax	tax	NOUN
taxlaw-2860	33	6	:	:	PUNCT
taxlaw-2860	33	7	overview	overview	VERB
taxlaw-2860	33	8	the	the	DET
taxlaw-2860	33	9	federal	federal	ADJ
taxlaw-2860	33	10	estate	estate	NOUN
taxlaw-2860	33	11	tax	tax	NOUN
taxlaw-2860	33	12	has	have	VERB
taxlaw-2860	33	13	a	a	DET
taxlaw-2860	33	14	long	long	ADJ
taxlaw-2860	33	15	history	history	NOUN
taxlaw-2860	33	16	as	as	ADP
taxlaw-2860	33	17	a	a	DET
taxlaw-2860	33	18	wartime	wartime	ADJ
taxlaw-2860	33	19	revenue	revenue	NOUN
taxlaw-2860	33	20	measure	measure	NOUN
taxlaw-2860	33	21	,	,	PUNCT
taxlaw-2860	33	22	with	with	SCONJ
taxlaw-2860	33	23	its	its	PRON
taxlaw-2860	33	24	1	1	NUM
taxlaw-2860	33	25	see	see	NOUN
taxlaw-2860	33	26	generally	generally	ADV
taxlaw-2860	33	27	terence	terence	PROPN
taxlaw-2860	33	28	t.	t.	PROPN
taxlaw-2860	33	29	finn	finn	PROPN
taxlaw-2860	33	30	,	,	PUNCT
taxlaw-2860	33	31	america	america	PROPN
taxlaw-2860	33	32	at	at	ADP
taxlaw-2860	33	33	war	war	NOUN
taxlaw-2860	33	34	:	:	PUNCT
taxlaw-2860	33	35	concise	concise	ADJ
taxlaw-2860	33	36	histories	history	NOUN
taxlaw-2860	33	37	of	of	ADP
taxlaw-2860	33	38	u.s	u.s	PROPN
taxlaw-2860	33	39	.	.	PROPN
taxlaw-2860	33	40	military	military	ADJ
taxlaw-2860	33	41	conflicts	conflict	NOUN
taxlaw-2860	33	42	from	from	ADP
taxlaw-2860	33	43	lexington	lexington	PROPN
taxlaw-2860	33	44	to	to	ADP
taxlaw-2860	33	45	afghanistan	afghanistan	PROPN
taxlaw-2860	33	46	(	(	PUNCT
taxlaw-2860	33	47	2014	2014	NUM
taxlaw-2860	33	48	)	)	PUNCT
taxlaw-2860	33	49	.	.	PUNCT
taxlaw-2860	34	1	2	2	NUM
taxlaw-2860	34	2	see	see	VERB
taxlaw-2860	34	3	generally	generally	ADV
taxlaw-2860	34	4	jason	jason	PROPN
taxlaw-2860	34	5	r.	r.	PROPN
taxlaw-2860	34	6	harris	harris	PROPN
taxlaw-2860	34	7	,	,	PUNCT
taxlaw-2860	34	8	the	the	DET
taxlaw-2860	34	9	protection	protection	NOUN
taxlaw-2860	34	10	of	of	ADP
taxlaw-2860	34	11	sunken	sunken	ADJ
taxlaw-2860	34	12	warships	warship	NOUN
taxlaw-2860	34	13	as	as	ADP
taxlaw-2860	34	14	gravesites	gravesite	NOUN
taxlaw-2860	34	15	at	at	ADP
taxlaw-2860	34	16	sea	sea	NOUN
taxlaw-2860	34	17	,	,	PUNCT
taxlaw-2860	34	18	7	7	NUM
taxlaw-2860	34	19	ocean	ocean	PROPN
taxlaw-2860	34	20	&	&	CCONJ
taxlaw-2860	34	21	coastal	coastal	PROPN
taxlaw-2860	34	22	l.j	l.j	PROPN
taxlaw-2860	34	23	.	.	PROPN
taxlaw-2860	34	24	75	75	NUM
taxlaw-2860	34	25	,	,	PUNCT
taxlaw-2860	34	26	114–16	114–16	NUM
taxlaw-2860	34	27	(	(	PUNCT
taxlaw-2860	34	28	2001	2001	NUM
taxlaw-2860	34	29	)	)	PUNCT
taxlaw-2860	34	30	(	(	PUNCT
taxlaw-2860	34	31	discussing	discuss	VERB
taxlaw-2860	34	32	public	public	ADJ
taxlaw-2860	34	33	holidays	holiday	NOUN
taxlaw-2860	34	34	and	and	CCONJ
taxlaw-2860	34	35	military	military	ADJ
taxlaw-2860	34	36	traditions	tradition	NOUN
taxlaw-2860	34	37	that	that	PRON
taxlaw-2860	34	38	honor	honor	VERB
taxlaw-2860	34	39	soldiers	soldier	NOUN
taxlaw-2860	34	40	’	’	PART
taxlaw-2860	34	41	sacrifices	sacrifice	NOUN
taxlaw-2860	34	42	)	)	PUNCT
taxlaw-2860	34	43	.	.	PUNCT
taxlaw-2860	35	1	3	3	NUM
taxlaw-2860	35	2	richard	richard	PROPN
taxlaw-2860	35	3	a.	a.	PROPN
taxlaw-2860	35	4	westin	westin	PROPN
taxlaw-2860	35	5	,	,	PUNCT
taxlaw-2860	35	6	energy	energy	NOUN
taxlaw-2860	35	7	and	and	CCONJ
taxlaw-2860	35	8	environmental	environmental	ADJ
taxlaw-2860	35	9	tax	tax	NOUN
taxlaw-2860	35	10	changes	change	NOUN
taxlaw-2860	35	11	in	in	ADP
taxlaw-2860	35	12	the	the	DET
taxlaw-2860	35	13	flood	flood	NOUN
taxlaw-2860	35	14	of	of	ADP
taxlaw-2860	35	15	recent	recent	ADJ
taxlaw-2860	35	16	federal	federal	ADJ
taxlaw-2860	35	17	revenue	revenue	NOUN
taxlaw-2860	35	18	laws	law	NOUN
taxlaw-2860	35	19	and	and	CCONJ
taxlaw-2860	35	20	what	what	PRON
taxlaw-2860	35	21	they	they	PRON
taxlaw-2860	35	22	imply	imply	VERB
taxlaw-2860	35	23	,	,	PUNCT
taxlaw-2860	35	24	15	15	NUM
taxlaw-2860	35	25	penn	penn	PROPN
taxlaw-2860	35	26	st	st	PROPN
taxlaw-2860	35	27	.	.	PROPN
taxlaw-2860	35	28	envtl	envtl	PROPN
taxlaw-2860	35	29	.	.	PUNCT
taxlaw-2860	36	1	l.	l.	PROPN
taxlaw-2860	36	2	rev	rev	PROPN
taxlaw-2860	36	3	.	.	PROPN
taxlaw-2860	36	4	171	171	NUM
taxlaw-2860	36	5	,	,	PUNCT
taxlaw-2860	36	6	176–82	176–82	NUM
taxlaw-2860	36	7	(	(	PUNCT
taxlaw-2860	36	8	2007	2007	NUM
taxlaw-2860	36	9	)	)	PUNCT
taxlaw-2860	36	10	(	(	PUNCT
taxlaw-2860	36	11	discussing	discuss	VERB
taxlaw-2860	36	12	a	a	DET
taxlaw-2860	36	13	variety	variety	NOUN
taxlaw-2860	36	14	of	of	ADP
taxlaw-2860	36	15	tax	tax	NOUN
taxlaw-2860	36	16	provisions	provision	NOUN
taxlaw-2860	36	17	designed	design	VERB
taxlaw-2860	36	18	to	to	PART
taxlaw-2860	36	19	incentivize	incentivize	VERB
taxlaw-2860	36	20	energy	energy	NOUN
taxlaw-2860	36	21	conservation	conservation	NOUN
taxlaw-2860	36	22	by	by	ADP
taxlaw-2860	36	23	consumers	consumer	NOUN
taxlaw-2860	36	24	)	)	PUNCT
taxlaw-2860	36	25	.	.	PUNCT
taxlaw-2860	37	1	4	4	NUM
taxlaw-2860	37	2	see	see	VERB
taxlaw-2860	37	3	generally	generally	ADV
taxlaw-2860	37	4	sean	sean	VERB
taxlaw-2860	37	5	m.	m.	NOUN
taxlaw-2860	37	6	stegmaier	stegmaier	NOUN
taxlaw-2860	37	7	,	,	PUNCT
taxlaw-2860	37	8	tax	tax	NOUN
taxlaw-2860	37	9	incentives	incentive	NOUN
taxlaw-2860	37	10	for	for	ADP
taxlaw-2860	37	11	higher	high	ADJ
taxlaw-2860	37	12	education	education	NOUN
taxlaw-2860	37	13	in	in	ADP
taxlaw-2860	37	14	the	the	DET
taxlaw-2860	37	15	internal	internal	ADJ
taxlaw-2860	37	16	revenue	revenue	NOUN
taxlaw-2860	37	17	code	code	NOUN
taxlaw-2860	37	18	:	:	PUNCT
taxlaw-2860	37	19	education	education	NOUN
taxlaw-2860	37	20	tax	tax	NOUN
taxlaw-2860	37	21	expenditure	expenditure	NOUN
taxlaw-2860	37	22	reform	reform	NOUN
taxlaw-2860	37	23	and	and	CCONJ
taxlaw-2860	37	24	the	the	DET
taxlaw-2860	37	25	inclusion	inclusion	NOUN
taxlaw-2860	37	26	of	of	ADP
taxlaw-2860	37	27	refundable	refundable	ADJ
taxlaw-2860	37	28	tax	tax	NOUN
taxlaw-2860	37	29	credits	credit	NOUN
taxlaw-2860	37	30	,	,	PUNCT
taxlaw-2860	37	31	37	37	NUM
taxlaw-2860	37	32	sw	sw	NOUN
taxlaw-2860	37	33	.	.	PUNCT
taxlaw-2860	38	1	u.	u.	PROPN
taxlaw-2860	38	2	l.	l.	PROPN
taxlaw-2860	38	3	rev	rev	PROPN
taxlaw-2860	38	4	.	.	PROPN
taxlaw-2860	38	5	135	135	NUM
taxlaw-2860	38	6	(	(	PUNCT
taxlaw-2860	38	7	2008	2008	NUM
taxlaw-2860	38	8	)	)	PUNCT
taxlaw-2860	38	9	.	.	PUNCT
taxlaw-2860	39	1	5	5	NUM
taxlaw-2860	39	2	anthony	anthony	PROPN
taxlaw-2860	39	3	b.	b.	PROPN
taxlaw-2860	39	4	kuklin	kuklin	PROPN
taxlaw-2860	39	5	,	,	PUNCT
taxlaw-2860	39	6	impetus	impetus	NOUN
taxlaw-2860	39	7	to	to	ADP
taxlaw-2860	39	8	an	an	DET
taxlaw-2860	39	9	industry	industry	NOUN
taxlaw-2860	39	10	–	–	PUNCT
taxlaw-2860	39	11	the	the	DET
taxlaw-2860	39	12	effect	effect	NOUN
taxlaw-2860	39	13	of	of	ADP
taxlaw-2860	39	14	taxation	taxation	NOUN
taxlaw-2860	39	15	of	of	ADP
taxlaw-2860	39	16	real	real	ADJ
taxlaw-2860	39	17	estate	estate	NOUN
taxlaw-2860	39	18	and	and	CCONJ
taxlaw-2860	39	19	real	real	ADJ
taxlaw-2860	39	20	estate	estate	NOUN
taxlaw-2860	39	21	derived	derive	VERB
taxlaw-2860	39	22	income	income	NOUN
taxlaw-2860	39	23	on	on	ADP
taxlaw-2860	39	24	real	real	ADJ
taxlaw-2860	39	25	property	property	NOUN
taxlaw-2860	39	26	development	development	NOUN
taxlaw-2860	39	27	in	in	ADP
taxlaw-2860	39	28	the	the	DET
taxlaw-2860	39	29	united	united	PROPN
taxlaw-2860	39	30	states	states	PROPN
taxlaw-2860	39	31	,	,	PUNCT
taxlaw-2860	39	32	17	17	NUM
taxlaw-2860	39	33	real	real	ADJ
taxlaw-2860	39	34	prop	prop	NOUN
taxlaw-2860	39	35	.	.	PUNCT
taxlaw-2860	40	1	prob	prob	PROPN
taxlaw-2860	40	2	.	.	PROPN
taxlaw-2860	40	3	&	&	CCONJ
taxlaw-2860	40	4	tr	tr	PROPN
taxlaw-2860	40	5	.	.	PROPN
taxlaw-2860	41	1	j.	j.	PROPN
taxlaw-2860	41	2	458	458	PROPN
taxlaw-2860	41	3	(	(	PUNCT
taxlaw-2860	41	4	1982	1982	NUM
taxlaw-2860	41	5	)	)	PUNCT
taxlaw-2860	41	6	(	(	PUNCT
taxlaw-2860	41	7	“	"	PUNCT
taxlaw-2860	41	8	the	the	DET
taxlaw-2860	41	9	united	united	PROPN
taxlaw-2860	41	10	states	states	PROPN
taxlaw-2860	41	11	is	be	AUX
taxlaw-2860	41	12	certainly	certainly	ADV
taxlaw-2860	41	13	a	a	DET
taxlaw-2860	41	14	leader	leader	NOUN
taxlaw-2860	41	15	,	,	PUNCT
taxlaw-2860	41	16	if	if	SCONJ
taxlaw-2860	41	17	not	not	PART
taxlaw-2860	41	18	preeminent	preeminent	ADJ
taxlaw-2860	41	19	,	,	PUNCT
taxlaw-2860	41	20	among	among	ADP
taxlaw-2860	41	21	the	the	DET
taxlaw-2860	41	22	nations	nation	NOUN
taxlaw-2860	41	23	of	of	ADP
taxlaw-2860	41	24	the	the	DET
taxlaw-2860	41	25	world	world	NOUN
taxlaw-2860	41	26	in	in	ADP
taxlaw-2860	41	27	the	the	DET
taxlaw-2860	41	28	use	use	NOUN
taxlaw-2860	41	29	of	of	ADP
taxlaw-2860	41	30	taxation	taxation	NOUN
taxlaw-2860	41	31	as	as	ADP
taxlaw-2860	41	32	a	a	DET
taxlaw-2860	41	33	policy	policy	NOUN
taxlaw-2860	41	34	tool	tool	NOUN
taxlaw-2860	41	35	to	to	PART
taxlaw-2860	41	36	foster	foster	VERB
taxlaw-2860	41	37	real	real	ADJ
taxlaw-2860	41	38	estate	estate	NOUN
taxlaw-2860	41	39	development	development	NOUN
taxlaw-2860	41	40	and	and	CCONJ
taxlaw-2860	41	41	ownership	ownership	NOUN
taxlaw-2860	41	42	.	.	PUNCT
taxlaw-2860	41	43	”	"	PUNCT
taxlaw-2860	41	44	)	)	PUNCT
taxlaw-2860	41	45	.	.	PUNCT
taxlaw-2860	42	1	for	for	ADP
taxlaw-2860	42	2	a	a	DET
taxlaw-2860	42	3	defense	defense	NOUN
taxlaw-2860	42	4	of	of	ADP
taxlaw-2860	42	5	using	use	VERB
taxlaw-2860	42	6	the	the	DET
taxlaw-2860	42	7	tax	tax	NOUN
taxlaw-2860	42	8	code	code	NOUN
taxlaw-2860	42	9	in	in	ADP
taxlaw-2860	42	10	this	this	DET
taxlaw-2860	42	11	manner	manner	NOUN
taxlaw-2860	42	12	,	,	PUNCT
taxlaw-2860	42	13	see	see	VERB
taxlaw-2860	42	14	joseph	joseph	PROPN
taxlaw-2860	42	15	w.	w.	PROPN
taxlaw-2860	42	16	trefzger	trefzger	PROPN
taxlaw-2860	42	17	,	,	PUNCT
taxlaw-2860	42	18	why	why	SCONJ
taxlaw-2860	42	19	homeownership	homeownership	NOUN
taxlaw-2860	42	20	deserves	deserve	VERB
taxlaw-2860	42	21	special	special	ADJ
taxlaw-2860	42	22	tax	tax	NOUN
taxlaw-2860	42	23	treatment	treatment	NOUN
taxlaw-2860	42	24	,	,	PUNCT
taxlaw-2860	42	25	26	26	NUM
taxlaw-2860	42	26	real	real	ADJ
taxlaw-2860	42	27	est	est	NOUN
taxlaw-2860	42	28	.	.	PUNCT
taxlaw-2860	43	1	l.j	l.j	VERB
taxlaw-2860	43	2	.	.	PROPN
taxlaw-2860	43	3	340	340	NUM
taxlaw-2860	43	4	(	(	PUNCT
taxlaw-2860	43	5	1998	1998	NUM
taxlaw-2860	43	6	)	)	PUNCT
taxlaw-2860	43	7	.	.	PUNCT
taxlaw-2860	44	1	for	for	ADP
taxlaw-2860	44	2	a	a	DET
taxlaw-2860	44	3	contrary	contrary	ADJ
taxlaw-2860	44	4	viewpoint	viewpoint	NOUN
taxlaw-2860	44	5	,	,	PUNCT
taxlaw-2860	44	6	see	see	VERB
taxlaw-2860	44	7	rebecca	rebecca	PROPN
taxlaw-2860	44	8	n.	n.	PROPN
taxlaw-2860	44	9	morrow	morrow	PROPN
taxlaw-2860	44	10	,	,	PUNCT
taxlaw-2860	44	11	billions	billion	NOUN
taxlaw-2860	44	12	of	of	ADP
taxlaw-2860	44	13	tax	tax	NOUN
taxlaw-2860	44	14	dollars	dollar	NOUN
taxlaw-2860	44	15	spent	spend	VERB
taxlaw-2860	44	16	inflating	inflate	VERB
taxlaw-2860	44	17	the	the	DET
taxlaw-2860	44	18	housing	housing	NOUN
taxlaw-2860	44	19	bubble	bubble	NOUN
taxlaw-2860	44	20	:	:	PUNCT
taxlaw-2860	44	21	how	how	SCONJ
taxlaw-2860	44	22	and	and	CCONJ
taxlaw-2860	44	23	why	why	SCONJ
taxlaw-2860	44	24	the	the	DET
taxlaw-2860	44	25	mortgage	mortgage	NOUN
taxlaw-2860	44	26	interest	interest	NOUN
taxlaw-2860	44	27	deduction	deduction	NOUN
taxlaw-2860	44	28	failed	fail	VERB
taxlaw-2860	44	29	,	,	PUNCT
taxlaw-2860	44	30	17	17	NUM
taxlaw-2860	44	31	fordham	fordham	PROPN
taxlaw-2860	44	32	j.	j.	PROPN
taxlaw-2860	44	33	corp	corp	PROPN
taxlaw-2860	44	34	.	.	PROPN
taxlaw-2860	44	35	&	&	CCONJ
taxlaw-2860	44	36	fin	fin	PROPN
taxlaw-2860	44	37	.	.	PUNCT
taxlaw-2860	45	1	l.	l.	PROPN
taxlaw-2860	45	2	751	751	NUM
taxlaw-2860	45	3	(	(	PUNCT
taxlaw-2860	45	4	2012	2012	NUM
taxlaw-2860	45	5	)	)	PUNCT
taxlaw-2860	46	1	(	(	PUNCT
taxlaw-2860	46	2	contending	contend	VERB
taxlaw-2860	46	3	that	that	SCONJ
taxlaw-2860	46	4	the	the	DET
taxlaw-2860	46	5	major	major	ADJ
taxlaw-2860	46	6	tax	tax	NOUN
taxlaw-2860	46	7	code	code	NOUN
taxlaw-2860	46	8	provision	provision	NOUN
taxlaw-2860	46	9	designed	design	VERB
taxlaw-2860	46	10	to	to	PART
taxlaw-2860	46	11	incentivize	incentivize	VERB
taxlaw-2860	46	12	home	home	NOUN
taxlaw-2860	46	13	ownership	ownership	NOUN
taxlaw-2860	46	14	,	,	PUNCT
taxlaw-2860	46	15	the	the	DET
taxlaw-2860	46	16	deductibility	deductibility	NOUN
taxlaw-2860	46	17	of	of	ADP
taxlaw-2860	46	18	home	home	NOUN
taxlaw-2860	46	19	mortgage	mortgage	NOUN
taxlaw-2860	46	20	interest	interest	NOUN
taxlaw-2860	46	21	,	,	PUNCT
taxlaw-2860	46	22	is	be	AUX
taxlaw-2860	46	23	misguided	misguided	ADJ
taxlaw-2860	46	24	and	and	CCONJ
taxlaw-2860	46	25	ineffective	ineffective	ADJ
taxlaw-2860	46	26	)	)	PUNCT
taxlaw-2860	46	27	.	.	PUNCT
taxlaw-2860	47	1	see	see	AUX
taxlaw-2860	47	2	also	also	ADV
taxlaw-2860	47	3	sagit	sagit	VERB
taxlaw-2860	47	4	leviner	levin	ADJ
taxlaw-2860	47	5	,	,	PUNCT
taxlaw-2860	47	6	affordable	affordable	ADJ
taxlaw-2860	47	7	housing	housing	NOUN
taxlaw-2860	47	8	and	and	CCONJ
taxlaw-2860	47	9	the	the	DET
taxlaw-2860	47	10	role	role	NOUN
taxlaw-2860	47	11	of	of	ADP
taxlaw-2860	47	12	the	the	DET
taxlaw-2860	47	13	low	low	ADJ
taxlaw-2860	47	14	income	income	NOUN
taxlaw-2860	47	15	housing	housing	NOUN
taxlaw-2860	47	16	tax	tax	NOUN
taxlaw-2860	47	17	credit	credit	NOUN
taxlaw-2860	47	18	program	program	NOUN
taxlaw-2860	47	19	:	:	PUNCT
taxlaw-2860	47	20	a	a	DET
taxlaw-2860	47	21	contemporary	contemporary	ADJ
taxlaw-2860	47	22	assessment	assessment	NOUN
taxlaw-2860	47	23	,	,	PUNCT
taxlaw-2860	47	24	57	57	NUM
taxlaw-2860	47	25	tax	tax	NOUN
taxlaw-2860	47	26	law	law	NOUN
taxlaw-2860	47	27	.	.	PUNCT
taxlaw-2860	48	1	869	869	NUM
taxlaw-2860	48	2	(	(	PUNCT
taxlaw-2860	48	3	2004	2004	NUM
taxlaw-2860	48	4	)	)	PUNCT
taxlaw-2860	49	1	(	(	PUNCT
taxlaw-2860	49	2	discussing	discuss	VERB
taxlaw-2860	49	3	tax	tax	NOUN
taxlaw-2860	49	4	incentives	incentive	NOUN
taxlaw-2860	49	5	for	for	ADP
taxlaw-2860	49	6	the	the	DET
taxlaw-2860	49	7	construction	construction	NOUN
taxlaw-2860	49	8	of	of	ADP
taxlaw-2860	49	9	low	low	ADJ
taxlaw-2860	49	10	income	income	NOUN
taxlaw-2860	49	11	housing	housing	NOUN
taxlaw-2860	49	12	)	)	PUNCT
taxlaw-2860	49	13	.	.	PUNCT
taxlaw-2860	50	1	6	6	NUM
taxlaw-2860	50	2	the	the	DET
taxlaw-2860	50	3	first	first	ADJ
taxlaw-2860	50	4	of	of	ADP
taxlaw-2860	50	5	these	these	PRON
taxlaw-2860	50	6	,	,	PUNCT
taxlaw-2860	50	7	codified	codify	VERB
taxlaw-2860	50	8	in	in	ADP
taxlaw-2860	50	9	i.r.c	i.r.c	NOUN
taxlaw-2860	50	10	.	.	PUNCT
taxlaw-2860	51	1	§	§	PROPN
taxlaw-2860	51	2	692	692	NUM
taxlaw-2860	51	3	,	,	PUNCT
taxlaw-2860	51	4	provides	provide	VERB
taxlaw-2860	51	5	income	income	NOUN
taxlaw-2860	51	6	tax	tax	NOUN
taxlaw-2860	51	7	relief	relief	NOUN
taxlaw-2860	51	8	to	to	ADP
taxlaw-2860	51	9	a	a	DET
taxlaw-2860	51	10	soldier	soldier	NOUN
taxlaw-2860	51	11	who	who	PRON
taxlaw-2860	51	12	dies	die	VERB
taxlaw-2860	51	13	in	in	ADP
taxlaw-2860	51	14	a	a	DET
taxlaw-2860	51	15	combat	combat	NOUN
taxlaw-2860	51	16	zone	zone	NOUN
taxlaw-2860	51	17	.	.	PUNCT
taxlaw-2860	52	1	the	the	DET
taxlaw-2860	52	2	second	second	ADJ
taxlaw-2860	52	3	,	,	PUNCT
taxlaw-2860	52	4	codified	codify	VERB
taxlaw-2860	52	5	in	in	ADP
taxlaw-2860	52	6	i.r.c	i.r.c	NOUN
taxlaw-2860	52	7	.	.	PUNCT
taxlaw-2860	53	1	§	§	PROPN
taxlaw-2860	53	2	2201	2201	NUM
taxlaw-2860	53	3	,	,	PUNCT
taxlaw-2860	53	4	provides	provide	VERB
taxlaw-2860	53	5	estate	estate	NOUN
taxlaw-2860	53	6	tax	tax	NOUN
taxlaw-2860	53	7	relief	relief	NOUN
taxlaw-2860	53	8	.	.	PUNCT
taxlaw-2860	54	1	7	7	NUM
taxlaw-2860	54	2	i.r.c	i.r.c	NOUN
taxlaw-2860	54	3	.	.	PUNCT
taxlaw-2860	55	1	§	§	PROPN
taxlaw-2860	55	2	2201	2201	NUM
taxlaw-2860	55	3	.	.	PUNCT
taxlaw-2860	56	1	116	116	NUM
taxlaw-2860	56	2	columbia	columbia	PROPN
taxlaw-2860	56	3	journal	journal	PROPN
taxlaw-2860	56	4	of	of	ADP
taxlaw-2860	56	5	tax	tax	NOUN
taxlaw-2860	56	6	law	law	NOUN
taxlaw-2860	56	7	[	[	X
taxlaw-2860	56	8	vol.9:113	vol.9:113	PROPN
taxlaw-2860	56	9	antecedents	antecedent	NOUN
taxlaw-2860	56	10	being	be	AUX
taxlaw-2860	56	11	used	use	VERB
taxlaw-2860	56	12	to	to	PART
taxlaw-2860	56	13	finance	finance	VERB
taxlaw-2860	56	14	the	the	DET
taxlaw-2860	56	15	buildup	buildup	NOUN
taxlaw-2860	56	16	of	of	ADP
taxlaw-2860	56	17	the	the	DET
taxlaw-2860	56	18	u.s	u.s	PROPN
taxlaw-2860	56	19	.	.	PROPN
taxlaw-2860	56	20	navy	navy	PROPN
taxlaw-2860	56	21	in	in	ADP
taxlaw-2860	56	22	the	the	DET
taxlaw-2860	56	23	late	late	ADJ
taxlaw-2860	56	24	18th	18th	ADJ
taxlaw-2860	56	25	century,8	century,8	NOUN
taxlaw-2860	56	26	the	the	DET
taxlaw-2860	56	27	civil	civil	ADJ
taxlaw-2860	56	28	war,9	war,9	NOUN
taxlaw-2860	56	29	and	and	CCONJ
taxlaw-2860	56	30	the	the	DET
taxlaw-2860	56	31	spanish	spanish	ADJ
taxlaw-2860	56	32	-	-	PUNCT
taxlaw-2860	56	33	american	american	ADJ
taxlaw-2860	56	34	war.10	war.10	NOUN
taxlaw-2860	56	35	in	in	ADP
taxlaw-2860	56	36	1916	1916	NUM
taxlaw-2860	56	37	,	,	PUNCT
taxlaw-2860	56	38	congress	congress	PROPN
taxlaw-2860	56	39	again	again	ADV
taxlaw-2860	56	40	turned	turn	VERB
taxlaw-2860	56	41	to	to	ADP
taxlaw-2860	56	42	this	this	DET
taxlaw-2860	56	43	source	source	NOUN
taxlaw-2860	56	44	of	of	ADP
taxlaw-2860	56	45	revenue	revenue	NOUN
taxlaw-2860	56	46	amid	amid	ADP
taxlaw-2860	56	47	the	the	DET
taxlaw-2860	56	48	growing	grow	VERB
taxlaw-2860	56	49	crisis	crisis	NOUN
taxlaw-2860	56	50	that	that	PRON
taxlaw-2860	56	51	would	would	AUX
taxlaw-2860	56	52	eventually	eventually	ADV
taxlaw-2860	56	53	become	become	VERB
taxlaw-2860	56	54	world	world	NOUN
taxlaw-2860	56	55	war	war	NOUN
taxlaw-2860	56	56	i.11	i.11	NOUN
taxlaw-2860	56	57	unlike	unlike	ADP
taxlaw-2860	56	58	its	its	PRON
taxlaw-2860	56	59	short	short	ADV
taxlaw-2860	56	60	-	-	PUNCT
taxlaw-2860	56	61	lived	live	VERB
taxlaw-2860	56	62	18th	18th	ADJ
taxlaw-2860	56	63	and	and	CCONJ
taxlaw-2860	56	64	19th	19th	ADJ
taxlaw-2860	56	65	century	century	NOUN
taxlaw-2860	56	66	ancestors	ancestor	NOUN
taxlaw-2860	56	67	,	,	PUNCT
taxlaw-2860	56	68	the	the	DET
taxlaw-2860	56	69	estate	estate	NOUN
taxlaw-2860	56	70	tax	tax	NOUN
taxlaw-2860	56	71	enacted	enact	VERB
taxlaw-2860	56	72	in	in	ADP
taxlaw-2860	56	73	1916	1916	NUM
taxlaw-2860	56	74	has	have	AUX
taxlaw-2860	56	75	remained	remain	VERB
taxlaw-2860	56	76	in	in	ADP
taxlaw-2860	56	77	place	place	NOUN
taxlaw-2860	56	78	for	for	ADP
taxlaw-2860	56	79	over	over	ADP
taxlaw-2860	56	80	a	a	DET
taxlaw-2860	56	81	century	century	NOUN
taxlaw-2860	56	82	.	.	PUNCT
taxlaw-2860	57	1	on	on	ADP
taxlaw-2860	57	2	its	its	PRON
taxlaw-2860	57	3	face	face	NOUN
taxlaw-2860	57	4	,	,	PUNCT
taxlaw-2860	57	5	the	the	DET
taxlaw-2860	57	6	federal	federal	ADJ
taxlaw-2860	57	7	estate	estate	NOUN
taxlaw-2860	57	8	tax	tax	NOUN
taxlaw-2860	57	9	seems	seem	VERB
taxlaw-2860	57	10	to	to	PART
taxlaw-2860	57	11	cast	cast	VERB
taxlaw-2860	57	12	a	a	DET
taxlaw-2860	57	13	wide	wide	ADJ
taxlaw-2860	57	14	net	net	NOUN
taxlaw-2860	57	15	,	,	PUNCT
taxlaw-2860	57	16	applying	apply	VERB
taxlaw-2860	57	17	to	to	ADP
taxlaw-2860	57	18	“	"	PUNCT
taxlaw-2860	57	19	every	every	DET
taxlaw-2860	57	20	decedent	decedent	NOUN
taxlaw-2860	57	21	who	who	PRON
taxlaw-2860	57	22	is	be	AUX
taxlaw-2860	57	23	a	a	DET
taxlaw-2860	57	24	citizen	citizen	NOUN
taxlaw-2860	57	25	or	or	CCONJ
taxlaw-2860	57	26	resident	resident	NOUN
taxlaw-2860	57	27	of	of	ADP
taxlaw-2860	57	28	the	the	DET
taxlaw-2860	57	29	united	united	PROPN
taxlaw-2860	57	30	states”12	states”12	PROPN
taxlaw-2860	57	31	as	as	ADV
taxlaw-2860	57	32	well	well	ADV
taxlaw-2860	57	33	as	as	ADP
taxlaw-2860	57	34	“	"	PUNCT
taxlaw-2860	57	35	all	all	DET
taxlaw-2860	57	36	property	property	NOUN
taxlaw-2860	57	37	,	,	PUNCT
taxlaw-2860	57	38	real	real	ADJ
taxlaw-2860	57	39	or	or	CCONJ
taxlaw-2860	57	40	personal	personal	ADJ
taxlaw-2860	57	41	,	,	PUNCT
taxlaw-2860	57	42	tangible	tangible	ADJ
taxlaw-2860	57	43	or	or	CCONJ
taxlaw-2860	57	44	intangible	intangible	ADJ
taxlaw-2860	57	45	,	,	PUNCT
taxlaw-2860	57	46	wherever	wherever	SCONJ
taxlaw-2860	57	47	situated	situate	VERB
taxlaw-2860	57	48	.	.	PUNCT
taxlaw-2860	58	1	”13	”13	NOUN
taxlaw-2860	58	2	however	however	ADV
taxlaw-2860	58	3	,	,	PUNCT
taxlaw-2860	58	4	despite	despite	SCONJ
taxlaw-2860	58	5	this	this	DET
taxlaw-2860	58	6	broad	broad	ADJ
taxlaw-2860	58	7	verbiage	verbiage	NOUN
taxlaw-2860	58	8	,	,	PUNCT
taxlaw-2860	58	9	relatively	relatively	ADV
taxlaw-2860	58	10	few	few	ADJ
taxlaw-2860	58	11	estates	estate	NOUN
taxlaw-2860	58	12	actually	actually	ADV
taxlaw-2860	58	13	pay	pay	VERB
taxlaw-2860	58	14	any	any	DET
taxlaw-2860	58	15	tax.14	tax.14	NOUN
taxlaw-2860	58	16	two	two	NUM
taxlaw-2860	58	17	main	main	ADJ
taxlaw-2860	58	18	features	feature	NOUN
taxlaw-2860	58	19	of	of	ADP
taxlaw-2860	58	20	the	the	DET
taxlaw-2860	58	21	code	code	NOUN
taxlaw-2860	58	22	account	account	NOUN
taxlaw-2860	58	23	for	for	ADP
taxlaw-2860	58	24	this	this	DET
taxlaw-2860	58	25	result	result	NOUN
taxlaw-2860	58	26	.	.	PUNCT
taxlaw-2860	59	1	first	first	ADV
taxlaw-2860	59	2	,	,	PUNCT
taxlaw-2860	59	3	each	each	DET
taxlaw-2860	59	4	taxpayer	taxpayer	NOUN
taxlaw-2860	59	5	is	be	AUX
taxlaw-2860	59	6	given	give	VERB
taxlaw-2860	59	7	a	a	DET
taxlaw-2860	59	8	generous	generous	ADJ
taxlaw-2860	59	9	exemption	exemption	NOUN
taxlaw-2860	59	10	from	from	ADP
taxlaw-2860	59	11	the	the	DET
taxlaw-2860	59	12	estate	estate	NOUN
taxlaw-2860	59	13	tax	tax	NOUN
taxlaw-2860	59	14	,	,	PUNCT
taxlaw-2860	59	15	$	$	SYM
taxlaw-2860	59	16	5,490,000	5,490,000	NUM
taxlaw-2860	59	17	per	per	ADP
taxlaw-2860	59	18	taxpayer	taxpayer	NOUN
taxlaw-2860	59	19	for	for	ADP
taxlaw-2860	59	20	deaths	death	NOUN
taxlaw-2860	59	21	in	in	ADP
taxlaw-2860	59	22	2017	2017	NUM
taxlaw-2860	59	23	with	with	ADP
taxlaw-2860	59	24	additional	additional	ADJ
taxlaw-2860	59	25	inflation	inflation	NOUN
taxlaw-2860	59	26	adjustments	adjustment	NOUN
taxlaw-2860	59	27	thereafter.15	thereafter.15	NOUN
taxlaw-2860	59	28	taxpayers	taxpayer	NOUN
taxlaw-2860	59	29	with	with	ADP
taxlaw-2860	59	30	wealth	wealth	NOUN
taxlaw-2860	59	31	below	below	ADP
taxlaw-2860	59	32	this	this	DET
taxlaw-2860	59	33	level	level	NOUN
taxlaw-2860	59	34	are	be	AUX
taxlaw-2860	59	35	effectively	effectively	ADV
taxlaw-2860	59	36	exempt	exempt	ADJ
taxlaw-2860	59	37	from	from	ADP
taxlaw-2860	59	38	the	the	DET
taxlaw-2860	59	39	tax.16	tax.16	PROPN
taxlaw-2860	59	40	second	second	NOUN
taxlaw-2860	59	41	,	,	PUNCT
taxlaw-2860	59	42	the	the	DET
taxlaw-2860	59	43	code	code	NOUN
taxlaw-2860	59	44	exempts	exempt	VERB
taxlaw-2860	59	45	from	from	ADP
taxlaw-2860	59	46	tax	tax	NOUN
taxlaw-2860	59	47	transfers	transfer	NOUN
taxlaw-2860	59	48	to	to	ADP
taxlaw-2860	59	49	,	,	PUNCT
taxlaw-2860	59	50	or	or	CCONJ
taxlaw-2860	59	51	to	to	ADP
taxlaw-2860	59	52	certain	certain	ADJ
taxlaw-2860	59	53	types	type	NOUN
taxlaw-2860	59	54	of	of	ADP
taxlaw-2860	59	55	trusts	trust	NOUN
taxlaw-2860	59	56	for	for	ADP
taxlaw-2860	59	57	the	the	DET
taxlaw-2860	59	58	benefit	benefit	NOUN
taxlaw-2860	59	59	of	of	ADP
taxlaw-2860	59	60	,	,	PUNCT
taxlaw-2860	59	61	a	a	DET
taxlaw-2860	59	62	decedent	decedent	NOUN
taxlaw-2860	59	63	’s	’s	PART
taxlaw-2860	59	64	surviving	surviving	NOUN
taxlaw-2860	59	65	spouse	spouse	NOUN
taxlaw-2860	59	66	.	.	PUNCT
taxlaw-2860	60	1	17	17	NUM
taxlaw-2860	60	2	taken	take	VERB
taxlaw-2860	60	3	together	together	ADV
taxlaw-2860	60	4	,	,	PUNCT
taxlaw-2860	60	5	these	these	DET
taxlaw-2860	60	6	two	two	NUM
taxlaw-2860	60	7	provisions	provision	NOUN
taxlaw-2860	60	8	effectively	effectively	ADV
taxlaw-2860	60	9	exempt	exempt	VERB
taxlaw-2860	60	10	well	well	ADV
taxlaw-2860	60	11	over	over	ADP
taxlaw-2860	60	12	99	99	NUM
taxlaw-2860	60	13	%	%	NOUN
taxlaw-2860	60	14	of	of	ADP
taxlaw-2860	60	15	estates	estate	NOUN
taxlaw-2860	60	16	from	from	ADP
taxlaw-2860	60	17	the	the	DET
taxlaw-2860	60	18	estate	estate	NOUN
taxlaw-2860	60	19	tax.18	tax.18	PROPN
taxlaw-2860	60	20	b.	b.	PROPN
taxlaw-2860	60	21	modern	modern	ADJ
taxlaw-2860	60	22	federal	federal	ADJ
taxlaw-2860	60	23	estate	estate	NOUN
taxlaw-2860	60	24	tax	tax	NOUN
taxlaw-2860	60	25	:	:	PUNCT
taxlaw-2860	60	26	the	the	DET
taxlaw-2860	60	27	combat	combat	NOUN
taxlaw-2860	60	28	exemption	exemption	NOUN
taxlaw-2860	60	29	of	of	ADP
taxlaw-2860	60	30	section	section	NOUN
taxlaw-2860	60	31	2201	2201	NUM
taxlaw-2860	60	32	in	in	ADP
taxlaw-2860	60	33	addition	addition	NOUN
taxlaw-2860	60	34	to	to	ADP
taxlaw-2860	60	35	the	the	DET
taxlaw-2860	60	36	exemptions	exemption	NOUN
taxlaw-2860	60	37	and	and	CCONJ
taxlaw-2860	60	38	credits	credit	NOUN
taxlaw-2860	60	39	available	available	ADJ
taxlaw-2860	60	40	to	to	ADP
taxlaw-2860	60	41	all	all	DET
taxlaw-2860	60	42	taxpayers	taxpayer	NOUN
taxlaw-2860	60	43	,	,	PUNCT
taxlaw-2860	60	44	the	the	DET
taxlaw-2860	60	45	code	code	NOUN
taxlaw-2860	60	46	contains	contain	VERB
taxlaw-2860	60	47	a	a	DET
taxlaw-2860	60	48	special	special	ADJ
taxlaw-2860	60	49	exemption	exemption	NOUN
taxlaw-2860	60	50	for	for	ADP
taxlaw-2860	60	51	soldiers19	soldiers19	NOUN
taxlaw-2860	60	52	who	who	PRON
taxlaw-2860	60	53	die	die	VERB
taxlaw-2860	60	54	in	in	ADP
taxlaw-2860	60	55	combat	combat	NOUN
taxlaw-2860	60	56	.	.	PUNCT
taxlaw-2860	61	1	the	the	DET
taxlaw-2860	61	2	relevant	relevant	ADJ
taxlaw-2860	61	3	code	code	NOUN
taxlaw-2860	61	4	section	section	NOUN
taxlaw-2860	61	5	,	,	PUNCT
taxlaw-2860	61	6	8	8	NUM
taxlaw-2860	61	7	an	an	DET
taxlaw-2860	61	8	act	act	NOUN
taxlaw-2860	61	9	laying	lay	VERB
taxlaw-2860	61	10	duties	duty	NOUN
taxlaw-2860	61	11	on	on	ADP
taxlaw-2860	61	12	stamped	stamped	ADJ
taxlaw-2860	61	13	vellum	vellum	NOUN
taxlaw-2860	61	14	,	,	PUNCT
taxlaw-2860	61	15	parchment	parchment	NOUN
taxlaw-2860	61	16	,	,	PUNCT
taxlaw-2860	61	17	and	and	CCONJ
taxlaw-2860	61	18	paper	paper	NOUN
taxlaw-2860	61	19	,	,	PUNCT
taxlaw-2860	61	20	ch	ch	NOUN
taxlaw-2860	61	21	.	.	PROPN
taxlaw-2860	61	22	11	11	NUM
taxlaw-2860	61	23	,	,	PUNCT
taxlaw-2860	61	24	1	1	NUM
taxlaw-2860	61	25	stat	stat	NOUN
taxlaw-2860	61	26	.	.	PUNCT
taxlaw-2860	62	1	527	527	NUM
taxlaw-2860	62	2	(	(	PUNCT
taxlaw-2860	62	3	1797	1797	NUM
taxlaw-2860	62	4	)	)	PUNCT
taxlaw-2860	62	5	.	.	PUNCT
taxlaw-2860	63	1	for	for	ADP
taxlaw-2860	63	2	a	a	DET
taxlaw-2860	63	3	brief	brief	ADJ
taxlaw-2860	63	4	discussion	discussion	NOUN
taxlaw-2860	63	5	of	of	ADP
taxlaw-2860	63	6	this	this	DET
taxlaw-2860	63	7	act	act	NOUN
taxlaw-2860	63	8	and	and	CCONJ
taxlaw-2860	63	9	other	other	ADJ
taxlaw-2860	63	10	early	early	ADJ
taxlaw-2860	63	11	federal	federal	ADJ
taxlaw-2860	63	12	estate	estate	NOUN
taxlaw-2860	63	13	taxes	taxis	NOUN
taxlaw-2860	63	14	,	,	PUNCT
taxlaw-2860	63	15	see	see	VERB
taxlaw-2860	63	16	jeffrey	jeffrey	PROPN
taxlaw-2860	63	17	a.	a.	PROPN
taxlaw-2860	63	18	cooper	cooper	PROPN
taxlaw-2860	63	19	,	,	PUNCT
taxlaw-2860	63	20	interstate	interstate	ADJ
taxlaw-2860	63	21	competition	competition	NOUN
taxlaw-2860	63	22	and	and	CCONJ
taxlaw-2860	63	23	state	state	NOUN
taxlaw-2860	63	24	death	death	NOUN
taxlaw-2860	63	25	taxes	taxis	NOUN
taxlaw-2860	63	26	:	:	PUNCT
taxlaw-2860	63	27	a	a	DET
taxlaw-2860	63	28	modern	modern	ADJ
taxlaw-2860	63	29	crisis	crisis	NOUN
taxlaw-2860	63	30	in	in	ADP
taxlaw-2860	63	31	historical	historical	ADJ
taxlaw-2860	63	32	perspective	perspective	NOUN
taxlaw-2860	63	33	,	,	PUNCT
taxlaw-2860	63	34	33	33	NUM
taxlaw-2860	63	35	pepp	pepp	PROPN
taxlaw-2860	63	36	.	.	PUNCT
taxlaw-2860	63	37	l.	l.	PROPN
taxlaw-2860	63	38	rev	rev	PROPN
taxlaw-2860	63	39	.	.	PROPN
taxlaw-2860	63	40	835	835	NUM
taxlaw-2860	63	41	,	,	PUNCT
taxlaw-2860	63	42	844	844	NUM
taxlaw-2860	63	43	(	(	PUNCT
taxlaw-2860	63	44	2006	2006	NUM
taxlaw-2860	63	45	)	)	PUNCT
taxlaw-2860	63	46	.	.	PUNCT
taxlaw-2860	64	1	for	for	ADP
taxlaw-2860	64	2	a	a	DET
taxlaw-2860	64	3	more	more	ADV
taxlaw-2860	64	4	detailed	detailed	ADJ
taxlaw-2860	64	5	analysis	analysis	NOUN
taxlaw-2860	64	6	,	,	PUNCT
taxlaw-2860	64	7	see	see	VERB
taxlaw-2860	64	8	staff	staff	NOUN
taxlaw-2860	64	9	of	of	ADP
taxlaw-2860	64	10	j.	j.	PROPN
taxlaw-2860	64	11	comm	comm	PROPN
taxlaw-2860	64	12	.	.	PUNCT
taxlaw-2860	65	1	on	on	ADP
taxlaw-2860	65	2	tax’n	tax’n	NUM
taxlaw-2860	65	3	,	,	PUNCT
taxlaw-2860	65	4	107th	107th	ADJ
taxlaw-2860	65	5	cong	cong	NOUN
taxlaw-2860	65	6	.	.	PUNCT
taxlaw-2860	65	7	,	,	PUNCT
taxlaw-2860	65	8	description	description	NOUN
taxlaw-2860	65	9	and	and	CCONJ
taxlaw-2860	65	10	analysis	analysis	NOUN
taxlaw-2860	65	11	of	of	ADP
taxlaw-2860	65	12	present	present	ADJ
taxlaw-2860	65	13	law	law	NOUN
taxlaw-2860	65	14	and	and	CCONJ
taxlaw-2860	65	15	proposals	proposal	NOUN
taxlaw-2860	65	16	relating	relate	VERB
taxlaw-2860	65	17	to	to	ADP
taxlaw-2860	65	18	federal	federal	ADJ
taxlaw-2860	65	19	estate	estate	NOUN
taxlaw-2860	65	20	and	and	CCONJ
taxlaw-2860	65	21	gift	gift	NOUN
taxlaw-2860	65	22	taxation	taxation	NOUN
taxlaw-2860	65	23	,	,	PUNCT
taxlaw-2860	65	24	10–18	10–18	NUM
taxlaw-2860	65	25	(	(	PUNCT
taxlaw-2860	65	26	comm	comm	NOUN
taxlaw-2860	65	27	.	.	PUNCT
taxlaw-2860	65	28	print	print	NOUN
taxlaw-2860	65	29	2001	2001	NUM
taxlaw-2860	65	30	)	)	PUNCT
taxlaw-2860	65	31	(	(	PUNCT
taxlaw-2860	65	32	analyzing	analyze	VERB
taxlaw-2860	65	33	the	the	DET
taxlaw-2860	65	34	legislative	legislative	ADJ
taxlaw-2860	65	35	history	history	NOUN
taxlaw-2860	65	36	of	of	ADP
taxlaw-2860	65	37	federal	federal	ADJ
taxlaw-2860	65	38	death	death	NOUN
taxlaw-2860	65	39	taxes	taxis	NOUN
taxlaw-2860	65	40	enacted	enact	VERB
taxlaw-2860	65	41	between	between	ADP
taxlaw-2860	65	42	1797	1797	NUM
taxlaw-2860	65	43	and	and	CCONJ
taxlaw-2860	65	44	2001	2001	NUM
taxlaw-2860	65	45	)	)	PUNCT
taxlaw-2860	65	46	.	.	PUNCT
taxlaw-2860	66	1	9	9	NUM
taxlaw-2860	66	2	an	an	DET
taxlaw-2860	66	3	act	act	NOUN
taxlaw-2860	66	4	to	to	PART
taxlaw-2860	66	5	provide	provide	VERB
taxlaw-2860	66	6	internal	internal	ADJ
taxlaw-2860	66	7	revenue	revenue	NOUN
taxlaw-2860	66	8	to	to	PART
taxlaw-2860	66	9	support	support	VERB
taxlaw-2860	66	10	the	the	DET
taxlaw-2860	66	11	government	government	NOUN
taxlaw-2860	66	12	and	and	CCONJ
taxlaw-2860	66	13	to	to	PART
taxlaw-2860	66	14	pay	pay	VERB
taxlaw-2860	66	15	interest	interest	NOUN
taxlaw-2860	66	16	on	on	ADP
taxlaw-2860	66	17	the	the	DET
taxlaw-2860	66	18	public	public	ADJ
taxlaw-2860	66	19	debt	debt	NOUN
taxlaw-2860	66	20	,	,	PUNCT
taxlaw-2860	66	21	and	and	CCONJ
taxlaw-2860	66	22	for	for	ADP
taxlaw-2860	66	23	other	other	ADJ
taxlaw-2860	66	24	purposes	purpose	NOUN
taxlaw-2860	66	25	,	,	PUNCT
taxlaw-2860	66	26	§	§	PROPN
taxlaw-2860	66	27	110	110	NUM
taxlaw-2860	66	28	,	,	PUNCT
taxlaw-2860	66	29	13	13	NUM
taxlaw-2860	66	30	stat	stat	NOUN
taxlaw-2860	66	31	.	.	PUNCT
taxlaw-2860	67	1	223	223	NUM
taxlaw-2860	67	2	,	,	PUNCT
taxlaw-2860	67	3	277	277	NUM
taxlaw-2860	67	4	(	(	PUNCT
taxlaw-2860	67	5	1864	1864	NUM
taxlaw-2860	67	6	)	)	PUNCT
taxlaw-2860	67	7	;	;	PUNCT
taxlaw-2860	68	1	an	an	DET
taxlaw-2860	68	2	act	act	NOUN
taxlaw-2860	68	3	to	to	PART
taxlaw-2860	68	4	provide	provide	VERB
taxlaw-2860	68	5	ways	way	NOUN
taxlaw-2860	68	6	and	and	CCONJ
taxlaw-2860	68	7	means	mean	VERB
taxlaw-2860	68	8	for	for	ADP
taxlaw-2860	68	9	the	the	DET
taxlaw-2860	68	10	support	support	NOUN
taxlaw-2860	68	11	of	of	ADP
taxlaw-2860	68	12	the	the	DET
taxlaw-2860	68	13	government	government	NOUN
taxlaw-2860	68	14	,	,	PUNCT
taxlaw-2860	68	15	and	and	CCONJ
taxlaw-2860	68	16	for	for	ADP
taxlaw-2860	68	17	other	other	ADJ
taxlaw-2860	68	18	purposes	purpose	NOUN
taxlaw-2860	68	19	,	,	PUNCT
taxlaw-2860	68	20	§	§	PROPN
taxlaw-2860	68	21	1	1	NUM
taxlaw-2860	68	22	,	,	PUNCT
taxlaw-2860	68	23	13	13	NUM
taxlaw-2860	68	24	stat	stat	NOUN
taxlaw-2860	68	25	.	.	PUNCT
taxlaw-2860	69	1	218	218	NUM
taxlaw-2860	69	2	,	,	PUNCT
taxlaw-2860	69	3	218	218	NUM
taxlaw-2860	69	4	(	(	PUNCT
taxlaw-2860	69	5	1864	1864	NUM
taxlaw-2860	69	6	)	)	PUNCT
taxlaw-2860	69	7	.	.	PUNCT
taxlaw-2860	70	1	10	10	NUM
taxlaw-2860	70	2	an	an	DET
taxlaw-2860	70	3	act	act	NOUN
taxlaw-2860	70	4	to	to	PART
taxlaw-2860	70	5	provide	provide	VERB
taxlaw-2860	70	6	ways	way	NOUN
taxlaw-2860	70	7	and	and	CCONJ
taxlaw-2860	70	8	means	mean	VERB
taxlaw-2860	70	9	to	to	PART
taxlaw-2860	70	10	meet	meet	VERB
taxlaw-2860	70	11	war	war	NOUN
taxlaw-2860	70	12	expenditures	expenditure	NOUN
taxlaw-2860	70	13	,	,	PUNCT
taxlaw-2860	70	14	and	and	CCONJ
taxlaw-2860	70	15	for	for	ADP
taxlaw-2860	70	16	other	other	ADJ
taxlaw-2860	70	17	purposes	purpose	NOUN
taxlaw-2860	70	18	,	,	PUNCT
taxlaw-2860	70	19	§	§	PROPN
taxlaw-2860	70	20	29	29	NUM
taxlaw-2860	70	21	,	,	PUNCT
taxlaw-2860	70	22	30	30	NUM
taxlaw-2860	70	23	stat	stat	NOUN
taxlaw-2860	70	24	.	.	PUNCT
taxlaw-2860	71	1	448	448	NUM
taxlaw-2860	71	2	,	,	PUNCT
taxlaw-2860	71	3	464–65	464–65	NUM
taxlaw-2860	71	4	(	(	PUNCT
taxlaw-2860	71	5	1898	1898	NUM
taxlaw-2860	71	6	)	)	PUNCT
taxlaw-2860	71	7	.	.	PUNCT
taxlaw-2860	72	1	11	11	NUM
taxlaw-2860	72	2	revenue	revenue	NOUN
taxlaw-2860	72	3	act	act	NOUN
taxlaw-2860	72	4	of	of	ADP
taxlaw-2860	72	5	1916	1916	NUM
taxlaw-2860	72	6	,	,	PUNCT
taxlaw-2860	72	7	pub	pub	NOUN
taxlaw-2860	72	8	.	.	PUNCT
taxlaw-2860	73	1	l.	l.	PROPN
taxlaw-2860	73	2	no	no	INTJ
taxlaw-2860	73	3	.	.	PUNCT
taxlaw-2860	74	1	64–271	64–271	NOUN
taxlaw-2860	74	2	,	,	PUNCT
taxlaw-2860	74	3	39	39	NUM
taxlaw-2860	74	4	stat	stat	NOUN
taxlaw-2860	74	5	.	.	PUNCT
taxlaw-2860	75	1	756	756	NUM
taxlaw-2860	75	2	(	(	PUNCT
taxlaw-2860	75	3	1916	1916	NUM
taxlaw-2860	75	4	)	)	PUNCT
taxlaw-2860	75	5	.	.	PUNCT
taxlaw-2860	76	1	12	12	NUM
taxlaw-2860	76	2	i.r.c	i.r.c	NOUN
taxlaw-2860	76	3	.	.	PUNCT
taxlaw-2860	77	1	§	§	PROPN
taxlaw-2860	77	2	2001	2001	NUM
taxlaw-2860	77	3	.	.	PUNCT
taxlaw-2860	77	4	13	13	NUM
taxlaw-2860	77	5	i.r.c	i.r.c	NOUN
taxlaw-2860	77	6	.	.	PUNCT
taxlaw-2860	78	1	§	§	PROPN
taxlaw-2860	78	2	2031	2031	NUM
taxlaw-2860	78	3	.	.	PUNCT
taxlaw-2860	78	4	14	14	NUM
taxlaw-2860	78	5	in	in	ADP
taxlaw-2860	78	6	recent	recent	ADJ
taxlaw-2860	78	7	years	year	NOUN
taxlaw-2860	78	8	,	,	PUNCT
taxlaw-2860	78	9	the	the	DET
taxlaw-2860	78	10	tax	tax	NOUN
taxlaw-2860	78	11	has	have	AUX
taxlaw-2860	78	12	impacted	impact	VERB
taxlaw-2860	78	13	just	just	ADV
taxlaw-2860	78	14	0.1	0.1	NUM
taxlaw-2860	78	15	%	%	NOUN
taxlaw-2860	78	16	to	to	PART
taxlaw-2860	78	17	0.2	0.2	NUM
taxlaw-2860	78	18	%	%	NOUN
taxlaw-2860	78	19	of	of	ADP
taxlaw-2860	78	20	decedents	decedent	NOUN
taxlaw-2860	78	21	,	,	PUNCT
taxlaw-2860	78	22	a	a	DET
taxlaw-2860	78	23	“	"	PUNCT
taxlaw-2860	78	24	historically	historically	ADV
taxlaw-2860	78	25	low	low	ADJ
taxlaw-2860	78	26	number	number	NOUN
taxlaw-2860	78	27	.	.	PUNCT
taxlaw-2860	78	28	”	"	PUNCT
taxlaw-2860	79	1	see	see	VERB
taxlaw-2860	79	2	paul	paul	PROPN
taxlaw-2860	79	3	l.	l.	PROPN
taxlaw-2860	79	4	caron	caron	PROPN
taxlaw-2860	79	5	,	,	PUNCT
taxlaw-2860	79	6	the	the	DET
taxlaw-2860	79	7	one	one	NUM
taxlaw-2860	79	8	-	-	PUNCT
taxlaw-2860	79	9	hundredth	hundredth	ADJ
taxlaw-2860	79	10	anniversary	anniversary	NOUN
taxlaw-2860	79	11	of	of	ADP
taxlaw-2860	79	12	the	the	DET
taxlaw-2860	79	13	federal	federal	ADJ
taxlaw-2860	79	14	estate	estate	NOUN
taxlaw-2860	79	15	tax	tax	NOUN
taxlaw-2860	79	16	:	:	PUNCT
taxlaw-2860	79	17	it	it	PRON
taxlaw-2860	79	18	’s	’	VERB
taxlaw-2860	79	19	time	time	NOUN
taxlaw-2860	79	20	to	to	PART
taxlaw-2860	79	21	renew	renew	VERB
taxlaw-2860	79	22	our	our	PRON
taxlaw-2860	79	23	vows	vow	NOUN
taxlaw-2860	79	24	,	,	PUNCT
taxlaw-2860	79	25	57	57	NUM
taxlaw-2860	79	26	b.c	b.c	PROPN
taxlaw-2860	79	27	.	.	PROPN
taxlaw-2860	79	28	l.	l.	PROPN
taxlaw-2860	79	29	rev	rev	PROPN
taxlaw-2860	79	30	.	.	PROPN
taxlaw-2860	79	31	823	823	NUM
taxlaw-2860	79	32	,	,	PUNCT
taxlaw-2860	79	33	826	826	NUM
taxlaw-2860	79	34	(	(	PUNCT
taxlaw-2860	79	35	2016	2016	NUM
taxlaw-2860	79	36	)	)	PUNCT
taxlaw-2860	79	37	.	.	PUNCT
taxlaw-2860	80	1	see	see	VERB
taxlaw-2860	80	2	also	also	ADV
taxlaw-2860	80	3	philip	philip	PROPN
taxlaw-2860	80	4	bump	bump	NOUN
taxlaw-2860	80	5	,	,	PUNCT
taxlaw-2860	80	6	here	here	ADV
taxlaw-2860	80	7	’s	’	VERB
taxlaw-2860	80	8	how	how	SCONJ
taxlaw-2860	80	9	many	many	ADJ
taxlaw-2860	80	10	people	people	NOUN
taxlaw-2860	80	11	have	have	VERB
taxlaw-2860	80	12	to	to	PART
taxlaw-2860	80	13	pay	pay	VERB
taxlaw-2860	80	14	the	the	DET
taxlaw-2860	80	15	estate	estate	NOUN
taxlaw-2860	80	16	tax	tax	NOUN
taxlaw-2860	80	17	that	that	PRON
taxlaw-2860	80	18	trump	trump	NOUN
taxlaw-2860	80	19	wants	want	VERB
taxlaw-2860	80	20	to	to	PART
taxlaw-2860	80	21	dump	dump	VERB
taxlaw-2860	80	22	,	,	PUNCT
taxlaw-2860	80	23	wash	wash	NOUN
taxlaw-2860	80	24	.	.	PUNCT
taxlaw-2860	81	1	post	post	NOUN
taxlaw-2860	81	2	(	(	PUNCT
taxlaw-2860	81	3	apr	apr	PROPN
taxlaw-2860	81	4	.	.	PROPN
taxlaw-2860	81	5	26	26	NUM
taxlaw-2860	81	6	,	,	PUNCT
taxlaw-2860	81	7	2017	2017	NUM
taxlaw-2860	81	8	)	)	PUNCT
taxlaw-2860	81	9	,	,	PUNCT
taxlaw-2860	81	10	https://www.washingtonpost.com/news/politics/wp/2017/04/26/heres-how-many-people-have-to-pay-theestate-tax-that-trump-wants-to-dump	https://www.washingtonpost.com/news/politics/wp/2017/04/26/heres-how-many-people-have-to-pay-theestate-tax-that-trump-wants-to-dump	NOUN
taxlaw-2860	82	1	[	[	X
taxlaw-2860	82	2	https://perma.cc/mss5-afca	https://perma.cc/mss5-afca	X
taxlaw-2860	82	3	]	]	X
taxlaw-2860	82	4	(	(	PUNCT
taxlaw-2860	82	5	citing	cite	VERB
taxlaw-2860	82	6	statistics	statistic	NOUN
taxlaw-2860	82	7	and	and	CCONJ
taxlaw-2860	82	8	including	include	VERB
taxlaw-2860	82	9	both	both	CCONJ
taxlaw-2860	82	10	illustrative	illustrative	ADJ
taxlaw-2860	82	11	graphics	graphic	NOUN
taxlaw-2860	82	12	and	and	CCONJ
taxlaw-2860	82	13	an	an	DET
taxlaw-2860	82	14	interactive	interactive	ADJ
taxlaw-2860	82	15	tax	tax	NOUN
taxlaw-2860	82	16	simulator	simulator	NOUN
taxlaw-2860	82	17	)	)	PUNCT
taxlaw-2860	82	18	.	.	PUNCT
taxlaw-2860	83	1	15	15	NUM
taxlaw-2860	83	2	i.r.c	i.r.c	NOUN
taxlaw-2860	83	3	.	.	PUNCT
taxlaw-2860	84	1	§	§	PROPN
taxlaw-2860	84	2	2010(c)(3	2010(c)(3	NOUN
taxlaw-2860	84	3	)	)	PUNCT
taxlaw-2860	84	4	.	.	PUNCT
taxlaw-2860	85	1	16	16	NUM
taxlaw-2860	85	2	per	per	ADP
taxlaw-2860	85	3	i.r.c	i.r.c	NOUN
taxlaw-2860	85	4	.	.	PUNCT
taxlaw-2860	86	1	§	§	PROPN
taxlaw-2860	86	2	2010(a	2010(a	NUM
taxlaw-2860	86	3	)	)	PUNCT
taxlaw-2860	86	4	,	,	PUNCT
taxlaw-2860	86	5	the	the	DET
taxlaw-2860	86	6	“	"	PUNCT
taxlaw-2860	86	7	unified	unified	ADJ
taxlaw-2860	86	8	credit	credit	NOUN
taxlaw-2860	86	9	”	"	PUNCT
taxlaw-2860	86	10	is	be	AUX
taxlaw-2860	86	11	a	a	DET
taxlaw-2860	86	12	single	single	ADJ
taxlaw-2860	86	13	credit	credit	NOUN
taxlaw-2860	86	14	applicable	applicable	ADJ
taxlaw-2860	86	15	to	to	ADP
taxlaw-2860	86	16	inter	inter	VERB
taxlaw-2860	86	17	vivos	vivos	ADJ
taxlaw-2860	86	18	transfers	transfer	NOUN
taxlaw-2860	86	19	subject	subject	ADJ
taxlaw-2860	86	20	to	to	ADP
taxlaw-2860	86	21	the	the	DET
taxlaw-2860	86	22	federal	federal	ADJ
taxlaw-2860	86	23	gift	gift	NOUN
taxlaw-2860	86	24	tax	tax	NOUN
taxlaw-2860	86	25	and	and	CCONJ
taxlaw-2860	86	26	testamentary	testamentary	ADJ
taxlaw-2860	86	27	transfers	transfer	NOUN
taxlaw-2860	86	28	subject	subject	ADJ
taxlaw-2860	86	29	to	to	ADP
taxlaw-2860	86	30	the	the	DET
taxlaw-2860	86	31	estate	estate	NOUN
taxlaw-2860	86	32	tax	tax	NOUN
taxlaw-2860	86	33	.	.	PUNCT
taxlaw-2860	87	1	taxpayers	taxpayer	NOUN
taxlaw-2860	87	2	with	with	ADP
taxlaw-2860	87	3	wealth	wealth	NOUN
taxlaw-2860	87	4	below	below	ADP
taxlaw-2860	87	5	the	the	DET
taxlaw-2860	87	6	level	level	NOUN
taxlaw-2860	87	7	of	of	ADP
taxlaw-2860	87	8	the	the	DET
taxlaw-2860	87	9	credit	credit	NOUN
taxlaw-2860	87	10	thus	thus	ADV
taxlaw-2860	87	11	can	can	AUX
taxlaw-2860	87	12	transmit	transmit	VERB
taxlaw-2860	87	13	all	all	PRON
taxlaw-2860	87	14	of	of	ADP
taxlaw-2860	87	15	their	their	PRON
taxlaw-2860	87	16	wealth	wealth	NOUN
taxlaw-2860	87	17	tax	tax	NOUN
taxlaw-2860	87	18	free	free	ADJ
taxlaw-2860	87	19	during	during	ADP
taxlaw-2860	87	20	life	life	NOUN
taxlaw-2860	87	21	or	or	CCONJ
taxlaw-2860	87	22	at	at	ADP
taxlaw-2860	87	23	death	death	NOUN
taxlaw-2860	87	24	.	.	PUNCT
taxlaw-2860	88	1	per	per	ADP
taxlaw-2860	88	2	i.r.c	i.r.c	NOUN
taxlaw-2860	88	3	.	.	PUNCT
taxlaw-2860	89	1	§	§	PROPN
taxlaw-2860	89	2	§	§	PROPN
taxlaw-2860	89	3	2010(c)(2)(b	2010(c)(2)(b	NUM
taxlaw-2860	89	4	)	)	PUNCT
taxlaw-2860	89	5	and	and	CCONJ
taxlaw-2860	89	6	(	(	PUNCT
taxlaw-2860	89	7	c)(4	c)(4	NUM
taxlaw-2860	89	8	)	)	PUNCT
taxlaw-2860	89	9	,	,	PUNCT
taxlaw-2860	89	10	a	a	DET
taxlaw-2860	89	11	taxpayer	taxpayer	NOUN
taxlaw-2860	89	12	has	have	VERB
taxlaw-2860	89	13	additional	additional	ADJ
taxlaw-2860	89	14	unified	unified	ADJ
taxlaw-2860	89	15	credit	credit	NOUN
taxlaw-2860	89	16	if	if	SCONJ
taxlaw-2860	89	17	the	the	DET
taxlaw-2860	89	18	taxpayer	taxpayer	NOUN
taxlaw-2860	89	19	was	be	AUX
taxlaw-2860	89	20	predeceased	predecease	VERB
taxlaw-2860	89	21	by	by	ADP
taxlaw-2860	89	22	a	a	DET
taxlaw-2860	89	23	spouse	spouse	NOUN
taxlaw-2860	89	24	who	who	PRON
taxlaw-2860	89	25	did	do	AUX
taxlaw-2860	89	26	not	not	PART
taxlaw-2860	89	27	fully	fully	ADV
taxlaw-2860	89	28	utilize	utilize	VERB
taxlaw-2860	89	29	his	his	PRON
taxlaw-2860	89	30	or	or	CCONJ
taxlaw-2860	89	31	her	her	PRON
taxlaw-2860	89	32	own	own	ADJ
taxlaw-2860	89	33	unified	unified	ADJ
taxlaw-2860	89	34	credit	credit	NOUN
taxlaw-2860	89	35	.	.	PUNCT
taxlaw-2860	90	1	for	for	ADP
taxlaw-2860	90	2	a	a	DET
taxlaw-2860	90	3	discussion	discussion	NOUN
taxlaw-2860	90	4	of	of	ADP
taxlaw-2860	90	5	this	this	DET
taxlaw-2860	90	6	“	"	PUNCT
taxlaw-2860	90	7	deceased	deceased	ADJ
taxlaw-2860	90	8	spousal	spousal	NOUN
taxlaw-2860	90	9	unused	unused	ADJ
taxlaw-2860	90	10	exclusion	exclusion	NOUN
taxlaw-2860	90	11	”	"	PUNCT
taxlaw-2860	90	12	(	(	PUNCT
taxlaw-2860	90	13	dsue	dsue	NOUN
taxlaw-2860	90	14	)	)	PUNCT
taxlaw-2860	90	15	,	,	PUNCT
taxlaw-2860	90	16	see	see	VERB
taxlaw-2860	90	17	john	john	PROPN
taxlaw-2860	90	18	a.	a.	PROPN
taxlaw-2860	90	19	miller	miller	PROPN
taxlaw-2860	90	20	&	&	CCONJ
taxlaw-2860	90	21	jeffrey	jeffrey	PROPN
taxlaw-2860	90	22	a.	a.	PROPN
taxlaw-2860	90	23	maine	maine	PROPN
taxlaw-2860	90	24	,	,	PUNCT
taxlaw-2860	90	25	wealth	wealth	NOUN
taxlaw-2860	90	26	transfer	transfer	NOUN
taxlaw-2860	90	27	tax	tax	NOUN
taxlaw-2860	90	28	planning	planning	NOUN
taxlaw-2860	90	29	for	for	ADP
taxlaw-2860	90	30	2013	2013	NUM
taxlaw-2860	90	31	and	and	CCONJ
taxlaw-2860	90	32	beyond	beyond	ADP
taxlaw-2860	90	33	,	,	PUNCT
taxlaw-2860	90	34	2013	2013	NUM
taxlaw-2860	90	35	b.y.u	b.y.u	NOUN
taxlaw-2860	90	36	.	.	PUNCT
taxlaw-2860	91	1	l.	l.	PROPN
taxlaw-2860	91	2	rev	rev	PROPN
taxlaw-2860	91	3	.	.	PROPN
taxlaw-2860	91	4	879	879	NUM
taxlaw-2860	91	5	,	,	PUNCT
taxlaw-2860	91	6	913	913	NUM
taxlaw-2860	91	7	(	(	PUNCT
taxlaw-2860	91	8	2013	2013	NUM
taxlaw-2860	91	9	)	)	PUNCT
taxlaw-2860	91	10	.	.	PUNCT
taxlaw-2860	92	1	17	17	NUM
taxlaw-2860	92	2	i.r.c	i.r.c	NOUN
taxlaw-2860	92	3	.	.	PUNCT
taxlaw-2860	93	1	§	§	PROPN
taxlaw-2860	93	2	2056	2056	NUM
taxlaw-2860	93	3	.	.	PUNCT
taxlaw-2860	94	1	18	18	NUM
taxlaw-2860	94	2	see	see	VERB
taxlaw-2860	94	3	caron	caron	PROPN
taxlaw-2860	94	4	,	,	PUNCT
taxlaw-2860	94	5	supra	supra	PROPN
taxlaw-2860	94	6	note	note	PROPN
taxlaw-2860	94	7	14	14	NUM
taxlaw-2860	94	8	.	.	NOUN
taxlaw-2860	94	9	19	19	NUM
taxlaw-2860	94	10	in	in	ADP
taxlaw-2860	94	11	this	this	DET
taxlaw-2860	94	12	article	article	NOUN
taxlaw-2860	94	13	,	,	PUNCT
taxlaw-2860	94	14	i	i	PRON
taxlaw-2860	94	15	use	use	VERB
taxlaw-2860	94	16	the	the	DET
taxlaw-2860	94	17	term	term	NOUN
taxlaw-2860	94	18	“	"	PUNCT
taxlaw-2860	94	19	soldier	soldier	NOUN
taxlaw-2860	94	20	”	"	PUNCT
taxlaw-2860	94	21	to	to	PART
taxlaw-2860	94	22	refer	refer	VERB
taxlaw-2860	94	23	generically	generically	ADV
taxlaw-2860	94	24	to	to	ADP
taxlaw-2860	94	25	all	all	DET
taxlaw-2860	94	26	members	member	NOUN
taxlaw-2860	94	27	of	of	ADP
taxlaw-2860	94	28	all	all	DET
taxlaw-2860	94	29	u.s	u.s	PROPN
taxlaw-2860	94	30	.	.	PROPN
taxlaw-2860	94	31	military	military	ADJ
taxlaw-2860	94	32	branches	branch	NOUN
taxlaw-2860	94	33	.	.	PUNCT
taxlaw-2860	95	1	i	i	PRON
taxlaw-2860	95	2	have	have	AUX
taxlaw-2860	95	3	made	make	VERB
taxlaw-2860	95	4	this	this	DET
taxlaw-2860	95	5	choice	choice	NOUN
taxlaw-2860	95	6	solely	solely	ADV
taxlaw-2860	95	7	in	in	ADP
taxlaw-2860	95	8	the	the	DET
taxlaw-2860	95	9	interests	interest	NOUN
taxlaw-2860	95	10	of	of	ADP
taxlaw-2860	95	11	readability	readability	NOUN
taxlaw-2860	95	12	of	of	ADP
taxlaw-2860	95	13	an	an	DET
taxlaw-2860	95	14	article	article	NOUN
taxlaw-2860	95	15	written	write	VERB
taxlaw-2860	95	16	for	for	ADP
taxlaw-2860	95	17	a	a	DET
taxlaw-2860	95	18	predominantly	predominantly	ADV
taxlaw-2860	95	19	civilian	civilian	ADJ
taxlaw-2860	95	20	audience	audience	NOUN
taxlaw-2860	95	21	.	.	PUNCT
taxlaw-2860	96	1	it	it	PRON
taxlaw-2860	96	2	is	be	AUX
taxlaw-2860	96	3	not	not	PART
taxlaw-2860	96	4	my	my	PRON
taxlaw-2860	96	5	intent	intent	NOUN
taxlaw-2860	96	6	to	to	PART
taxlaw-2860	96	7	exclude	exclude	VERB
taxlaw-2860	96	8	or	or	CCONJ
taxlaw-2860	96	9	offend	offend	VERB
taxlaw-2860	96	10	members	member	NOUN
taxlaw-2860	96	11	of	of	ADP
taxlaw-2860	96	12	the	the	DET
taxlaw-2860	96	13	military	military	NOUN
taxlaw-2860	96	14	who	who	PRON
taxlaw-2860	96	15	2017	2017	NUM
taxlaw-2860	96	16	]	]	PUNCT
taxlaw-2860	96	17	soldiers	soldier	NOUN
taxlaw-2860	96	18	with	with	ADP
taxlaw-2860	96	19	fortunes	fortune	NOUN
taxlaw-2860	96	20	?	?	PUNCT
taxlaw-2860	97	1	117	117	NUM
taxlaw-2860	97	2	recently	recently	ADV
taxlaw-2860	97	3	expanded	expand	VERB
taxlaw-2860	97	4	to	to	PART
taxlaw-2860	97	5	include	include	VERB
taxlaw-2860	97	6	astronauts	astronaut	NOUN
taxlaw-2860	97	7	and	and	CCONJ
taxlaw-2860	97	8	victims	victim	NOUN
taxlaw-2860	97	9	of	of	ADP
taxlaw-2860	97	10	domestic	domestic	ADJ
taxlaw-2860	97	11	terrorism	terrorism	NOUN
taxlaw-2860	97	12	,	,	PUNCT
taxlaw-2860	97	13	provides	provide	VERB
taxlaw-2860	97	14	a	a	DET
taxlaw-2860	97	15	partial	partial	ADJ
taxlaw-2860	97	16	estate	estate	NOUN
taxlaw-2860	97	17	tax	tax	NOUN
taxlaw-2860	97	18	exemption	exemption	NOUN
taxlaw-2860	97	19	,	,	PUNCT
taxlaw-2860	97	20	as	as	SCONJ
taxlaw-2860	97	21	follows	follow	VERB
taxlaw-2860	97	22	:	:	PUNCT
taxlaw-2860	97	23	(	(	PUNCT
taxlaw-2860	97	24	a	a	X
taxlaw-2860	97	25	)	)	PUNCT
taxlaw-2860	97	26	in	in	ADP
taxlaw-2860	97	27	general	general	ADJ
taxlaw-2860	97	28	.	.	PUNCT
taxlaw-2860	98	1	unless	unless	SCONJ
taxlaw-2860	98	2	the	the	DET
taxlaw-2860	98	3	executor	executor	NOUN
taxlaw-2860	98	4	elects	elect	VERB
taxlaw-2860	98	5	not	not	PART
taxlaw-2860	98	6	to	to	PART
taxlaw-2860	98	7	have	have	VERB
taxlaw-2860	98	8	this	this	DET
taxlaw-2860	98	9	section	section	NOUN
taxlaw-2860	98	10	apply	apply	VERB
taxlaw-2860	98	11	,	,	PUNCT
taxlaw-2860	98	12	in	in	ADP
taxlaw-2860	98	13	applying	apply	VERB
taxlaw-2860	98	14	sections	section	NOUN
taxlaw-2860	98	15	2001	2001	NUM
taxlaw-2860	98	16	and	and	CCONJ
taxlaw-2860	98	17	2101	2101	NUM
taxlaw-2860	98	18	to	to	ADP
taxlaw-2860	98	19	the	the	DET
taxlaw-2860	98	20	estate	estate	NOUN
taxlaw-2860	98	21	of	of	ADP
taxlaw-2860	98	22	a	a	DET
taxlaw-2860	98	23	qualified	qualified	ADJ
taxlaw-2860	98	24	decedent	decedent	NOUN
taxlaw-2860	98	25	,	,	PUNCT
taxlaw-2860	98	26	the	the	DET
taxlaw-2860	98	27	rate	rate	NOUN
taxlaw-2860	98	28	schedule	schedule	NOUN
taxlaw-2860	98	29	set	set	VERB
taxlaw-2860	98	30	forth	forth	ADV
taxlaw-2860	98	31	in	in	ADP
taxlaw-2860	98	32	subsection	subsection	NOUN
taxlaw-2860	98	33	(	(	PUNCT
taxlaw-2860	98	34	c	c	X
taxlaw-2860	98	35	)	)	PUNCT
taxlaw-2860	98	36	shall	shall	AUX
taxlaw-2860	98	37	be	be	AUX
taxlaw-2860	98	38	deemed	deem	VERB
taxlaw-2860	98	39	to	to	PART
taxlaw-2860	98	40	be	be	AUX
taxlaw-2860	98	41	the	the	DET
taxlaw-2860	98	42	rate	rate	NOUN
taxlaw-2860	98	43	schedule	schedule	NOUN
taxlaw-2860	98	44	set	set	VERB
taxlaw-2860	98	45	forth	forth	ADP
taxlaw-2860	98	46	in	in	ADP
taxlaw-2860	98	47	section	section	NOUN
taxlaw-2860	98	48	2001	2001	NUM
taxlaw-2860	98	49	(	(	PUNCT
taxlaw-2860	98	50	c	c	NOUN
taxlaw-2860	98	51	)	)	PUNCT
taxlaw-2860	98	52	.	.	PUNCT
taxlaw-2860	99	1	(	(	PUNCT
taxlaw-2860	99	2	b	b	X
taxlaw-2860	99	3	)	)	PUNCT
taxlaw-2860	99	4	qualified	qualified	ADJ
taxlaw-2860	99	5	decedent	decedent	NOUN
taxlaw-2860	99	6	.	.	PUNCT
taxlaw-2860	100	1	for	for	ADP
taxlaw-2860	100	2	purposes	purpose	NOUN
taxlaw-2860	100	3	of	of	ADP
taxlaw-2860	100	4	this	this	DET
taxlaw-2860	100	5	section	section	NOUN
taxlaw-2860	100	6	,	,	PUNCT
taxlaw-2860	100	7	the	the	DET
taxlaw-2860	100	8	term	term	NOUN
taxlaw-2860	100	9	“	"	PUNCT
taxlaw-2860	100	10	qualified	qualified	ADJ
taxlaw-2860	100	11	decedent	decedent	NOUN
taxlaw-2860	100	12	”	"	PUNCT
taxlaw-2860	100	13	means	mean	NOUN
taxlaw-2860	100	14	—	—	PUNCT
taxlaw-2860	100	15	(	(	PUNCT
taxlaw-2860	100	16	1	1	X
taxlaw-2860	100	17	)	)	PUNCT
taxlaw-2860	100	18	any	any	DET
taxlaw-2860	100	19	citizen	citizen	NOUN
taxlaw-2860	100	20	or	or	CCONJ
taxlaw-2860	100	21	resident	resident	NOUN
taxlaw-2860	100	22	of	of	ADP
taxlaw-2860	100	23	the	the	DET
taxlaw-2860	100	24	united	united	PROPN
taxlaw-2860	100	25	states	states	PROPN
taxlaw-2860	100	26	dying	die	VERB
taxlaw-2860	100	27	while	while	SCONJ
taxlaw-2860	100	28	in	in	ADP
taxlaw-2860	100	29	active	active	ADJ
taxlaw-2860	100	30	service	service	NOUN
taxlaw-2860	100	31	of	of	ADP
taxlaw-2860	100	32	the	the	DET
taxlaw-2860	100	33	armed	armed	ADJ
taxlaw-2860	100	34	forces	force	NOUN
taxlaw-2860	100	35	of	of	ADP
taxlaw-2860	100	36	the	the	DET
taxlaw-2860	100	37	united	united	PROPN
taxlaw-2860	100	38	states	states	PROPN
taxlaw-2860	100	39	,	,	PUNCT
taxlaw-2860	100	40	if	if	SCONJ
taxlaw-2860	100	41	such	such	ADJ
taxlaw-2860	100	42	decedent	decedent	NOUN
taxlaw-2860	100	43	—	—	PUNCT
taxlaw-2860	100	44	(	(	PUNCT
taxlaw-2860	100	45	a	a	X
taxlaw-2860	100	46	)	)	PUNCT
taxlaw-2860	100	47	was	be	AUX
taxlaw-2860	100	48	killed	kill	VERB
taxlaw-2860	100	49	in	in	ADP
taxlaw-2860	100	50	action	action	NOUN
taxlaw-2860	100	51	while	while	SCONJ
taxlaw-2860	100	52	serving	serve	VERB
taxlaw-2860	100	53	in	in	ADP
taxlaw-2860	100	54	a	a	DET
taxlaw-2860	100	55	combat	combat	NOUN
taxlaw-2860	100	56	zone	zone	NOUN
taxlaw-2860	100	57	,	,	PUNCT
taxlaw-2860	100	58	as	as	SCONJ
taxlaw-2860	100	59	determined	determine	VERB
taxlaw-2860	100	60	under	under	ADP
taxlaw-2860	100	61	section	section	NOUN
taxlaw-2860	100	62	112	112	NUM
taxlaw-2860	100	63	(	(	PUNCT
taxlaw-2860	100	64	c	c	NOUN
taxlaw-2860	100	65	)	)	PUNCT
taxlaw-2860	100	66	,	,	PUNCT
taxlaw-2860	100	67	or	or	CCONJ
taxlaw-2860	100	68	(	(	PUNCT
taxlaw-2860	100	69	b	b	X
taxlaw-2860	100	70	)	)	PUNCT
taxlaw-2860	100	71	died	die	VERB
taxlaw-2860	100	72	as	as	ADP
taxlaw-2860	100	73	a	a	DET
taxlaw-2860	100	74	result	result	NOUN
taxlaw-2860	100	75	of	of	ADP
taxlaw-2860	100	76	wounds	wound	NOUN
taxlaw-2860	100	77	,	,	PUNCT
taxlaw-2860	100	78	disease	disease	NOUN
taxlaw-2860	100	79	,	,	PUNCT
taxlaw-2860	100	80	or	or	CCONJ
taxlaw-2860	100	81	injury	injury	NOUN
taxlaw-2860	100	82	suffered	suffer	VERB
taxlaw-2860	100	83	while	while	SCONJ
taxlaw-2860	100	84	serving	serve	VERB
taxlaw-2860	100	85	in	in	ADP
taxlaw-2860	100	86	a	a	DET
taxlaw-2860	100	87	combat	combat	NOUN
taxlaw-2860	100	88	zone	zone	NOUN
taxlaw-2860	100	89	(	(	PUNCT
taxlaw-2860	100	90	as	as	SCONJ
taxlaw-2860	100	91	determined	determine	VERB
taxlaw-2860	100	92	under	under	ADP
taxlaw-2860	100	93	section112	section112	PROPN
taxlaw-2860	100	94	(	(	PUNCT
taxlaw-2860	100	95	c	c	NOUN
taxlaw-2860	100	96	)	)	PUNCT
taxlaw-2860	100	97	)	)	PUNCT
taxlaw-2860	100	98	,	,	PUNCT
taxlaw-2860	100	99	and	and	CCONJ
taxlaw-2860	100	100	while	while	SCONJ
taxlaw-2860	100	101	in	in	ADP
taxlaw-2860	100	102	the	the	DET
taxlaw-2860	100	103	line	line	NOUN
taxlaw-2860	100	104	of	of	ADP
taxlaw-2860	100	105	duty	duty	NOUN
taxlaw-2860	100	106	,	,	PUNCT
taxlaw-2860	100	107	by	by	ADP
taxlaw-2860	100	108	reason	reason	NOUN
taxlaw-2860	100	109	of	of	ADP
taxlaw-2860	100	110	a	a	DET
taxlaw-2860	100	111	hazard	hazard	NOUN
taxlaw-2860	100	112	to	to	PART
taxlaw-2860	100	113	which	which	PRON
taxlaw-2860	100	114	such	such	ADJ
taxlaw-2860	100	115	decedent	decedent	NOUN
taxlaw-2860	100	116	was	be	AUX
taxlaw-2860	100	117	subjected	subject	VERB
taxlaw-2860	100	118	as	as	ADP
taxlaw-2860	100	119	an	an	DET
taxlaw-2860	100	120	incident	incident	NOUN
taxlaw-2860	100	121	of	of	ADP
taxlaw-2860	100	122	such	such	ADJ
taxlaw-2860	100	123	service	service	NOUN
taxlaw-2860	100	124	,	,	PUNCT
taxlaw-2860	100	125	(	(	PUNCT
taxlaw-2860	100	126	2	2	X
taxlaw-2860	100	127	)	)	PUNCT
taxlaw-2860	100	128	any	any	DET
taxlaw-2860	100	129	specified	specify	VERB
taxlaw-2860	100	130	terrorist	terrorist	ADJ
taxlaw-2860	100	131	victim	victim	NOUN
taxlaw-2860	100	132	(	(	PUNCT
taxlaw-2860	100	133	as	as	SCONJ
taxlaw-2860	100	134	defined	define	VERB
taxlaw-2860	100	135	in	in	ADP
taxlaw-2860	100	136	section	section	NOUN
taxlaw-2860	100	137	692	692	NUM
taxlaw-2860	100	138	(	(	PUNCT
taxlaw-2860	100	139	d)(4	d)(4	PROPN
taxlaw-2860	100	140	)	)	PUNCT
taxlaw-2860	100	141	)	)	PUNCT
taxlaw-2860	100	142	,	,	PUNCT
taxlaw-2860	100	143	and	and	CCONJ
taxlaw-2860	100	144	(	(	PUNCT
taxlaw-2860	100	145	3	3	X
taxlaw-2860	100	146	)	)	PUNCT
taxlaw-2860	100	147	any	any	DET
taxlaw-2860	100	148	astronaut	astronaut	NOUN
taxlaw-2860	100	149	whose	whose	DET
taxlaw-2860	100	150	death	death	NOUN
taxlaw-2860	100	151	occurs	occur	VERB
taxlaw-2860	100	152	in	in	ADP
taxlaw-2860	100	153	the	the	DET
taxlaw-2860	100	154	line	line	NOUN
taxlaw-2860	100	155	of	of	ADP
taxlaw-2860	100	156	duty.20	duty.20	PROPN
taxlaw-2860	100	157	in	in	ADP
taxlaw-2860	100	158	its	its	PRON
taxlaw-2860	100	159	practical	practical	ADJ
taxlaw-2860	100	160	effect	effect	NOUN
taxlaw-2860	100	161	,	,	PUNCT
taxlaw-2860	100	162	the	the	DET
taxlaw-2860	100	163	combat	combat	NOUN
taxlaw-2860	100	164	exemption	exemption	NOUN
taxlaw-2860	100	165	does	do	VERB
taxlaw-2860	100	166	two	two	NUM
taxlaw-2860	100	167	things	thing	NOUN
taxlaw-2860	100	168	.	.	PUNCT
taxlaw-2860	101	1	first	first	ADV
taxlaw-2860	101	2	,	,	PUNCT
taxlaw-2860	101	3	it	it	PRON
taxlaw-2860	101	4	increases	increase	VERB
taxlaw-2860	101	5	the	the	DET
taxlaw-2860	101	6	effective	effective	ADJ
taxlaw-2860	101	7	amount	amount	NOUN
taxlaw-2860	101	8	of	of	ADP
taxlaw-2860	101	9	the	the	DET
taxlaw-2860	101	10	unified	unified	ADJ
taxlaw-2860	101	11	credit	credit	NOUN
taxlaw-2860	101	12	from	from	ADP
taxlaw-2860	101	13	approximately	approximately	ADV
taxlaw-2860	101	14	$	$	SYM
taxlaw-2860	101	15	5.5	5.5	NUM
taxlaw-2860	101	16	million	million	NUM
taxlaw-2860	101	17	to	to	ADP
taxlaw-2860	101	18	over	over	ADP
taxlaw-2860	101	19	$	$	SYM
taxlaw-2860	101	20	10	10	NUM
taxlaw-2860	101	21	million.21	million.21	PROPN
taxlaw-2860	101	22	second	second	NOUN
taxlaw-2860	101	23	,	,	PUNCT
taxlaw-2860	101	24	it	it	PRON
taxlaw-2860	101	25	halves	halve	VERB
taxlaw-2860	101	26	the	the	DET
taxlaw-2860	101	27	applicable	applicable	ADJ
taxlaw-2860	101	28	tax	tax	NOUN
taxlaw-2860	101	29	rate	rate	NOUN
taxlaw-2860	101	30	paid	pay	VERB
taxlaw-2860	101	31	thereafter	thereafter	ADV
taxlaw-2860	101	32	to	to	ADP
taxlaw-2860	101	33	20	20	NUM
taxlaw-2860	101	34	%	%	NOUN
taxlaw-2860	101	35	from	from	ADP
taxlaw-2860	101	36	the	the	DET
taxlaw-2860	101	37	current	current	ADJ
taxlaw-2860	101	38	40%.22	40%.22	NUM
taxlaw-2860	101	39	c.	c.	NOUN
taxlaw-2860	101	40	legislative	legislative	ADJ
taxlaw-2860	101	41	history	history	NOUN
taxlaw-2860	101	42	of	of	ADP
taxlaw-2860	101	43	section	section	NOUN
taxlaw-2860	101	44	2201	2201	NUM
taxlaw-2860	101	45	1	1	NUM
taxlaw-2860	101	46	.	.	PUNCT
taxlaw-2860	101	47	world	world	NOUN
taxlaw-2860	101	48	war	war	NOUN
taxlaw-2860	102	1	i	i	PRON
taxlaw-2860	102	2	when	when	SCONJ
taxlaw-2860	102	3	the	the	DET
taxlaw-2860	102	4	modern	modern	ADJ
taxlaw-2860	102	5	federal	federal	ADJ
taxlaw-2860	102	6	estate	estate	NOUN
taxlaw-2860	102	7	tax	tax	NOUN
taxlaw-2860	102	8	was	be	AUX
taxlaw-2860	102	9	first	first	ADV
taxlaw-2860	102	10	enacted	enact	VERB
taxlaw-2860	102	11	in	in	ADP
taxlaw-2860	102	12	1916	1916	NUM
taxlaw-2860	102	13	,	,	PUNCT
taxlaw-2860	102	14	it	it	PRON
taxlaw-2860	102	15	contained	contain	VERB
taxlaw-2860	102	16	no	no	DET
taxlaw-2860	102	17	special	special	ADJ
taxlaw-2860	102	18	provisions	provision	NOUN
taxlaw-2860	102	19	relating	relate	VERB
taxlaw-2860	102	20	to	to	ADP
taxlaw-2860	102	21	members	member	NOUN
taxlaw-2860	102	22	of	of	ADP
taxlaw-2860	102	23	the	the	DET
taxlaw-2860	102	24	armed	armed	ADJ
taxlaw-2860	102	25	forces.23	forces.23	PROPN
taxlaw-2860	102	26	that	that	PRON
taxlaw-2860	102	27	changed	change	VERB
taxlaw-2860	102	28	the	the	DET
taxlaw-2860	102	29	following	following	ADJ
taxlaw-2860	102	30	year	year	NOUN
taxlaw-2860	102	31	when	when	SCONJ
taxlaw-2860	102	32	congress	congress	PROPN
taxlaw-2860	102	33	enacted	enact	VERB
taxlaw-2860	102	34	a	a	DET
taxlaw-2860	102	35	supplemental	supplemental	ADJ
taxlaw-2860	102	36	war	war	NOUN
taxlaw-2860	102	37	tax	tax	NOUN
taxlaw-2860	102	38	to	to	PART
taxlaw-2860	102	39	finance	finance	VERB
taxlaw-2860	102	40	the	the	DET
taxlaw-2860	102	41	nation	nation	NOUN
taxlaw-2860	102	42	’s	’s	PART
taxlaw-2860	102	43	entry	entry	NOUN
taxlaw-2860	102	44	into	into	ADP
taxlaw-2860	102	45	world	world	NOUN
taxlaw-2860	102	46	war	war	NOUN
taxlaw-2860	102	47	i.24	i.24	NOUN
taxlaw-2860	102	48	during	during	ADP
taxlaw-2860	102	49	legislative	legislative	ADJ
taxlaw-2860	102	50	consideration	consideration	NOUN
taxlaw-2860	102	51	of	of	ADP
taxlaw-2860	102	52	the	the	DET
taxlaw-2860	102	53	proposed	propose	VERB
taxlaw-2860	102	54	supplemental	supplemental	ADJ
taxlaw-2860	102	55	tax	tax	NOUN
taxlaw-2860	102	56	bill	bill	NOUN
taxlaw-2860	102	57	,	,	PUNCT
taxlaw-2860	102	58	some	some	DET
taxlaw-2860	102	59	members	member	NOUN
taxlaw-2860	102	60	of	of	ADP
taxlaw-2860	102	61	congress	congress	PROPN
taxlaw-2860	102	62	saw	see	VERB
taxlaw-2860	102	63	a	a	DET
taxlaw-2860	102	64	significant	significant	ADJ
taxlaw-2860	102	65	policy	policy	NOUN
taxlaw-2860	102	66	concern	concern	NOUN
taxlaw-2860	102	67	—	—	PUNCT
taxlaw-2860	102	68	the	the	DET
taxlaw-2860	102	69	likelihood	likelihood	NOUN
taxlaw-2860	102	70	that	that	SCONJ
taxlaw-2860	102	71	fallen	fall	VERB
taxlaw-2860	102	72	members	member	NOUN
taxlaw-2860	102	73	of	of	ADP
taxlaw-2860	102	74	the	the	DET
taxlaw-2860	102	75	armed	armed	ADJ
taxlaw-2860	102	76	forces	force	NOUN
taxlaw-2860	102	77	would	would	AUX
taxlaw-2860	102	78	represent	represent	VERB
taxlaw-2860	102	79	a	a	DET
taxlaw-2860	102	80	disproportionate	disproportionate	ADJ
taxlaw-2860	102	81	percentage	percentage	NOUN
taxlaw-2860	102	82	of	of	ADP
taxlaw-2860	102	83	those	those	PRON
taxlaw-2860	102	84	dying	die	VERB
taxlaw-2860	102	85	during	during	ADP
taxlaw-2860	102	86	a	a	DET
taxlaw-2860	102	87	time	time	NOUN
taxlaw-2860	102	88	of	of	ADP
taxlaw-2860	102	89	war	war	NOUN
taxlaw-2860	102	90	and	and	CCONJ
taxlaw-2860	102	91	thus	thus	ADV
taxlaw-2860	102	92	would	would	AUX
taxlaw-2860	102	93	bear	bear	VERB
taxlaw-2860	102	94	a	a	DET
taxlaw-2860	102	95	disproportionate	disproportionate	ADJ
taxlaw-2860	102	96	burden	burden	NOUN
taxlaw-2860	102	97	of	of	ADP
taxlaw-2860	102	98	the	the	DET
taxlaw-2860	102	99	wartime	wartime	ADJ
taxlaw-2860	102	100	associate	associate	NOUN
taxlaw-2860	102	101	that	that	DET
taxlaw-2860	102	102	term	term	NOUN
taxlaw-2860	102	103	solely	solely	ADV
taxlaw-2860	102	104	with	with	ADP
taxlaw-2860	102	105	the	the	DET
taxlaw-2860	102	106	u.s	u.s	PROPN
taxlaw-2860	102	107	.	.	PROPN
taxlaw-2860	102	108	army	army	PROPN
taxlaw-2860	102	109	rather	rather	ADV
taxlaw-2860	102	110	than	than	ADP
taxlaw-2860	102	111	members	member	NOUN
taxlaw-2860	102	112	of	of	ADP
taxlaw-2860	102	113	their	their	PRON
taxlaw-2860	102	114	branch	branch	NOUN
taxlaw-2860	102	115	of	of	ADP
taxlaw-2860	102	116	the	the	DET
taxlaw-2860	102	117	armed	armed	ADJ
taxlaw-2860	102	118	forces	force	NOUN
taxlaw-2860	102	119	.	.	PUNCT
taxlaw-2860	103	1	see	see	VERB
taxlaw-2860	103	2	paul	paul	PROPN
taxlaw-2860	103	3	brians	brians	PROPN
taxlaw-2860	103	4	,	,	PUNCT
taxlaw-2860	103	5	common	common	ADJ
taxlaw-2860	103	6	errors	error	NOUN
taxlaw-2860	103	7	in	in	ADP
taxlaw-2860	103	8	english	english	ADJ
taxlaw-2860	103	9	usage	usage	NOUN
taxlaw-2860	103	10	297	297	NUM
taxlaw-2860	103	11	(	(	PUNCT
taxlaw-2860	103	12	3d	3d	NUM
taxlaw-2860	103	13	ed	ed	NOUN
taxlaw-2860	103	14	.	.	PROPN
taxlaw-2860	103	15	2013	2013	NUM
taxlaw-2860	103	16	)	)	PUNCT
taxlaw-2860	103	17	(	(	PUNCT
taxlaw-2860	103	18	“	"	PUNCT
taxlaw-2860	103	19	marines	marine	NOUN
taxlaw-2860	103	20	,	,	PUNCT
taxlaw-2860	103	21	air	air	NOUN
taxlaw-2860	103	22	force	force	NOUN
taxlaw-2860	103	23	personnel	personnel	NOUN
taxlaw-2860	103	24	,	,	PUNCT
taxlaw-2860	103	25	and	and	CCONJ
taxlaw-2860	103	26	navy	navy	NOUN
taxlaw-2860	103	27	soldiers	soldier	NOUN
taxlaw-2860	103	28	all	all	PRON
taxlaw-2860	103	29	object	object	VERB
taxlaw-2860	103	30	to	to	ADP
taxlaw-2860	103	31	being	be	AUX
taxlaw-2860	103	32	called	call	VERB
taxlaw-2860	103	33	‘	'	PUNCT
taxlaw-2860	103	34	soldiers	soldier	NOUN
taxlaw-2860	103	35	’	'	PUNCT
taxlaw-2860	103	36	but	but	CCONJ
taxlaw-2860	103	37	there	there	PRON
taxlaw-2860	103	38	is	be	VERB
taxlaw-2860	103	39	no	no	DET
taxlaw-2860	103	40	other	other	ADJ
taxlaw-2860	103	41	traditional	traditional	ADJ
taxlaw-2860	103	42	generic	generic	ADJ
taxlaw-2860	103	43	term	term	NOUN
taxlaw-2860	103	44	.	.	PUNCT
taxlaw-2860	103	45	”	"	PUNCT
taxlaw-2860	103	46	)	)	PUNCT
taxlaw-2860	103	47	.	.	PUNCT
taxlaw-2860	104	1	20	20	NUM
taxlaw-2860	104	2	i.r.c	i.r.c	NOUN
taxlaw-2860	104	3	.	.	PUNCT
taxlaw-2860	105	1	§	§	PROPN
taxlaw-2860	105	2	2201	2201	NUM
taxlaw-2860	105	3	.	.	PUNCT
taxlaw-2860	105	4	21	21	NUM
taxlaw-2860	105	5	rev	rev	X
taxlaw-2860	105	6	.	.	PROPN
taxlaw-2860	105	7	proc	proc	PROPN
taxlaw-2860	105	8	.	.	PUNCT
taxlaw-2860	106	1	2016	2016	NUM
taxlaw-2860	106	2	-	-	SYM
taxlaw-2860	106	3	14	14	NUM
taxlaw-2860	106	4	,	,	PUNCT
taxlaw-2860	106	5	2016–9	2016–9	NUM
taxlaw-2860	106	6	i.r.b	i.r.b	NOUN
taxlaw-2860	106	7	.	.	PUNCT
taxlaw-2860	107	1	365	365	NUM
taxlaw-2860	107	2	.	.	X
taxlaw-2860	108	1	for	for	ADP
taxlaw-2860	108	2	an	an	DET
taxlaw-2860	108	3	example	example	NOUN
taxlaw-2860	108	4	of	of	ADP
taxlaw-2860	108	5	the	the	DET
taxlaw-2860	108	6	calculations	calculation	NOUN
taxlaw-2860	108	7	required	require	VERB
taxlaw-2860	108	8	to	to	PART
taxlaw-2860	108	9	compute	compute	VERB
taxlaw-2860	108	10	these	these	DET
taxlaw-2860	108	11	figures	figure	NOUN
taxlaw-2860	108	12	,	,	PUNCT
taxlaw-2860	108	13	see	see	VERB
taxlaw-2860	108	14	rev	rev	PROPN
taxlaw-2860	108	15	.	.	PROPN
taxlaw-2860	108	16	rul	rul	NOUN
taxlaw-2860	108	17	.	.	PUNCT
taxlaw-2860	109	1	2002–86	2002–86	NUM
taxlaw-2860	109	2	,	,	PUNCT
taxlaw-2860	109	3	2002–2	2002–2	NUM
taxlaw-2860	109	4	c.b	c.b	PROPN
taxlaw-2860	109	5	.	.	PROPN
taxlaw-2860	110	1	993	993	NUM
taxlaw-2860	110	2	.	.	X
taxlaw-2860	111	1	22	22	NUM
taxlaw-2860	111	2	i.r.c	i.r.c	NOUN
taxlaw-2860	111	3	.	.	PUNCT
taxlaw-2860	112	1	§	§	PROPN
taxlaw-2860	112	2	2201(c	2201(c	NUM
taxlaw-2860	112	3	)	)	PUNCT
taxlaw-2860	112	4	.	.	PUNCT
taxlaw-2860	113	1	23	23	NUM
taxlaw-2860	114	1	an	an	DET
taxlaw-2860	114	2	act	act	NOUN
taxlaw-2860	114	3	to	to	PART
taxlaw-2860	114	4	increase	increase	VERB
taxlaw-2860	114	5	the	the	DET
taxlaw-2860	114	6	revenue	revenue	NOUN
taxlaw-2860	114	7	,	,	PUNCT
taxlaw-2860	114	8	and	and	CCONJ
taxlaw-2860	114	9	for	for	ADP
taxlaw-2860	114	10	other	other	ADJ
taxlaw-2860	114	11	purposes	purpose	NOUN
taxlaw-2860	114	12	,	,	PUNCT
taxlaw-2860	114	13	pub	pub	NOUN
taxlaw-2860	114	14	.	.	PUNCT
taxlaw-2860	115	1	l.	l.	PROPN
taxlaw-2860	115	2	no	no	INTJ
taxlaw-2860	115	3	.	.	PUNCT
taxlaw-2860	116	1	64–271	64–271	PROPN
taxlaw-2860	116	2	,	,	PUNCT
taxlaw-2860	116	3	§	§	PROPN
taxlaw-2860	116	4	1	1	NUM
taxlaw-2860	116	5	,	,	PUNCT
taxlaw-2860	116	6	39	39	NUM
taxlaw-2860	116	7	stat	stat	NOUN
taxlaw-2860	116	8	.	.	PUNCT
taxlaw-2860	117	1	756	756	NUM
taxlaw-2860	117	2	,	,	PUNCT
taxlaw-2860	117	3	756–57	756–57	NUM
taxlaw-2860	117	4	(	(	PUNCT
taxlaw-2860	117	5	1916	1916	NUM
taxlaw-2860	117	6	)	)	PUNCT
taxlaw-2860	117	7	.	.	PUNCT
taxlaw-2860	118	1	24	24	NUM
taxlaw-2860	118	2	an	an	DET
taxlaw-2860	118	3	act	act	NOUN
taxlaw-2860	118	4	to	to	PART
taxlaw-2860	118	5	provide	provide	VERB
taxlaw-2860	118	6	revenue	revenue	NOUN
taxlaw-2860	118	7	to	to	PART
taxlaw-2860	118	8	defray	defray	VERB
taxlaw-2860	118	9	war	war	NOUN
taxlaw-2860	118	10	expenses	expense	NOUN
taxlaw-2860	118	11	,	,	PUNCT
taxlaw-2860	118	12	and	and	CCONJ
taxlaw-2860	118	13	for	for	ADP
taxlaw-2860	118	14	other	other	ADJ
taxlaw-2860	118	15	purposes	purpose	NOUN
taxlaw-2860	118	16	,	,	PUNCT
taxlaw-2860	118	17	pub	pub	NOUN
taxlaw-2860	118	18	.	.	PUNCT
taxlaw-2860	119	1	l.	l.	PROPN
taxlaw-2860	119	2	no	no	INTJ
taxlaw-2860	119	3	.	.	PUNCT
taxlaw-2860	120	1	65–50	65–50	NUM
taxlaw-2860	120	2	,	,	PUNCT
taxlaw-2860	120	3	40	40	NUM
taxlaw-2860	120	4	stat	stat	NOUN
taxlaw-2860	120	5	.	.	PUNCT
taxlaw-2860	121	1	300	300	NUM
taxlaw-2860	121	2	(	(	PUNCT
taxlaw-2860	121	3	1917	1917	NUM
taxlaw-2860	121	4	)	)	PUNCT
taxlaw-2860	122	1	[	[	X
taxlaw-2860	122	2	hereinafter	hereinafter	NOUN
taxlaw-2860	122	3	1917	1917	NUM
taxlaw-2860	122	4	tax	tax	NOUN
taxlaw-2860	122	5	act	act	PROPN
taxlaw-2860	122	6	]	]	PUNCT
taxlaw-2860	122	7	.	.	PUNCT
taxlaw-2860	123	1	118	118	NUM
taxlaw-2860	123	2	columbia	columbia	PROPN
taxlaw-2860	123	3	journal	journal	PROPN
taxlaw-2860	123	4	of	of	ADP
taxlaw-2860	123	5	tax	tax	NOUN
taxlaw-2860	123	6	law	law	NOUN
taxlaw-2860	123	7	[	[	X
taxlaw-2860	123	8	vol.9:113	vol.9:113	PROPN
taxlaw-2860	123	9	estate	estate	NOUN
taxlaw-2860	123	10	tax	tax	NOUN
taxlaw-2860	123	11	.	.	PUNCT
taxlaw-2860	124	1	those	those	DET
taxlaw-2860	124	2	congressmen	congressman	NOUN
taxlaw-2860	124	3	actively	actively	ADV
taxlaw-2860	124	4	opposed	oppose	VERB
taxlaw-2860	124	5	such	such	DET
taxlaw-2860	124	6	a	a	DET
taxlaw-2860	124	7	tax	tax	NOUN
taxlaw-2860	124	8	that	that	PRON
taxlaw-2860	124	9	would	would	AUX
taxlaw-2860	124	10	“	"	PUNCT
taxlaw-2860	124	11	put	put	VERB
taxlaw-2860	124	12	a	a	DET
taxlaw-2860	124	13	special	special	ADJ
taxlaw-2860	124	14	penalty	penalty	NOUN
taxlaw-2860	124	15	upon	upon	SCONJ
taxlaw-2860	124	16	the	the	DET
taxlaw-2860	124	17	estates	estate	NOUN
taxlaw-2860	124	18	of	of	ADP
taxlaw-2860	124	19	men	man	NOUN
taxlaw-2860	124	20	who	who	PRON
taxlaw-2860	124	21	may	may	AUX
taxlaw-2860	124	22	sacrifice	sacrifice	VERB
taxlaw-2860	124	23	their	their	PRON
taxlaw-2860	124	24	lives	life	NOUN
taxlaw-2860	124	25	for	for	ADP
taxlaw-2860	124	26	their	their	PRON
taxlaw-2860	124	27	country	country	NOUN
taxlaw-2860	124	28	.	.	PUNCT
taxlaw-2860	125	1	”25	”25	ADJ
taxlaw-2860	125	2	initially	initially	ADV
taxlaw-2860	125	3	,	,	PUNCT
taxlaw-2860	125	4	those	those	DET
taxlaw-2860	125	5	pleas	plea	NOUN
taxlaw-2860	125	6	did	do	AUX
taxlaw-2860	125	7	not	not	PART
taxlaw-2860	125	8	inspire	inspire	VERB
taxlaw-2860	125	9	the	the	DET
taxlaw-2860	125	10	broader	broad	ADJ
taxlaw-2860	125	11	house	house	NOUN
taxlaw-2860	125	12	of	of	ADP
taxlaw-2860	125	13	representatives	representatives	PROPN
taxlaw-2860	125	14	,	,	PUNCT
taxlaw-2860	125	15	which	which	PRON
taxlaw-2860	125	16	rejected	reject	VERB
taxlaw-2860	125	17	an	an	DET
taxlaw-2860	125	18	amendment	amendment	NOUN
taxlaw-2860	125	19	that	that	PRON
taxlaw-2860	125	20	would	would	AUX
taxlaw-2860	125	21	have	have	AUX
taxlaw-2860	125	22	exempted	exempt	VERB
taxlaw-2860	125	23	estates	estate	NOUN
taxlaw-2860	125	24	of	of	ADP
taxlaw-2860	125	25	soldiers	soldier	NOUN
taxlaw-2860	125	26	from	from	ADP
taxlaw-2860	125	27	the	the	DET
taxlaw-2860	125	28	proposed	propose	VERB
taxlaw-2860	125	29	wartime	wartime	ADJ
taxlaw-2860	125	30	estate	estate	NOUN
taxlaw-2860	125	31	tax.26	tax.26	ADJ
taxlaw-2860	125	32	but	but	CCONJ
taxlaw-2860	125	33	a	a	DET
taxlaw-2860	125	34	defeat	defeat	NOUN
taxlaw-2860	125	35	on	on	ADP
taxlaw-2860	125	36	the	the	DET
taxlaw-2860	125	37	house	house	NOUN
taxlaw-2860	125	38	floor	floor	NOUN
taxlaw-2860	125	39	did	do	AUX
taxlaw-2860	125	40	not	not	PART
taxlaw-2860	125	41	end	end	VERB
taxlaw-2860	125	42	the	the	DET
taxlaw-2860	125	43	matter	matter	NOUN
taxlaw-2860	125	44	.	.	PUNCT
taxlaw-2860	126	1	rather	rather	ADV
taxlaw-2860	126	2	,	,	PUNCT
taxlaw-2860	126	3	when	when	SCONJ
taxlaw-2860	126	4	deliberations	deliberation	NOUN
taxlaw-2860	126	5	reached	reach	VERB
taxlaw-2860	126	6	the	the	DET
taxlaw-2860	126	7	senate	senate	PROPN
taxlaw-2860	126	8	,	,	PUNCT
taxlaw-2860	126	9	that	that	DET
taxlaw-2860	126	10	chamber	chamber	NOUN
taxlaw-2860	126	11	voted	vote	VERB
taxlaw-2860	126	12	to	to	PART
taxlaw-2860	126	13	strike	strike	VERB
taxlaw-2860	126	14	out	out	ADP
taxlaw-2860	126	15	the	the	DET
taxlaw-2860	126	16	supplemental	supplemental	ADJ
taxlaw-2860	126	17	estate	estate	NOUN
taxlaw-2860	126	18	tax	tax	NOUN
taxlaw-2860	126	19	in	in	ADP
taxlaw-2860	126	20	its	its	PRON
taxlaw-2860	126	21	entirety	entirety	NOUN
taxlaw-2860	126	22	.	.	PUNCT
taxlaw-2860	127	1	27	27	NUM
taxlaw-2860	128	1	this	this	PRON
taxlaw-2860	128	2	set	set	VERB
taxlaw-2860	128	3	the	the	DET
taxlaw-2860	128	4	stage	stage	NOUN
taxlaw-2860	128	5	for	for	ADP
taxlaw-2860	128	6	a	a	DET
taxlaw-2860	128	7	compromise	compromise	NOUN
taxlaw-2860	128	8	brokered	broker	VERB
taxlaw-2860	128	9	in	in	ADP
taxlaw-2860	128	10	a	a	DET
taxlaw-2860	128	11	conference	conference	NOUN
taxlaw-2860	128	12	committee	committee	NOUN
taxlaw-2860	128	13	:	:	PUNCT
taxlaw-2860	128	14	the	the	DET
taxlaw-2860	128	15	supplemental	supplemental	ADJ
taxlaw-2860	128	16	estate	estate	NOUN
taxlaw-2860	128	17	tax	tax	NOUN
taxlaw-2860	128	18	was	be	AUX
taxlaw-2860	128	19	returned	return	VERB
taxlaw-2860	128	20	to	to	ADP
taxlaw-2860	128	21	the	the	DET
taxlaw-2860	128	22	bill	bill	NOUN
taxlaw-2860	128	23	but	but	CCONJ
taxlaw-2860	128	24	with	with	ADP
taxlaw-2860	128	25	the	the	DET
taxlaw-2860	128	26	caveat	caveat	NOUN
taxlaw-2860	128	27	that	that	SCONJ
taxlaw-2860	128	28	it	it	PRON
taxlaw-2860	128	29	would	would	AUX
taxlaw-2860	128	30	not	not	PART
taxlaw-2860	128	31	apply	apply	VERB
taxlaw-2860	128	32	to	to	ADP
taxlaw-2860	128	33	any	any	DET
taxlaw-2860	128	34	members	member	NOUN
taxlaw-2860	128	35	of	of	ADP
taxlaw-2860	128	36	the	the	DET
taxlaw-2860	128	37	armed	armed	ADJ
taxlaw-2860	128	38	forces	force	NOUN
taxlaw-2860	128	39	who	who	PRON
taxlaw-2860	128	40	died	die	VERB
taxlaw-2860	128	41	during	during	ADP
taxlaw-2860	128	42	the	the	DET
taxlaw-2860	128	43	war.28	war.28	NOUN
taxlaw-2860	128	44	those	those	PRON
taxlaw-2860	128	45	dying	die	VERB
taxlaw-2860	128	46	on	on	ADP
taxlaw-2860	128	47	the	the	DET
taxlaw-2860	128	48	battlefields	battlefield	NOUN
taxlaw-2860	128	49	of	of	ADP
taxlaw-2860	128	50	world	world	NOUN
taxlaw-2860	128	51	war	war	NOUN
taxlaw-2860	128	52	i	i	PRON
taxlaw-2860	128	53	would	would	AUX
taxlaw-2860	128	54	pay	pay	VERB
taxlaw-2860	128	55	estate	estate	NOUN
taxlaw-2860	128	56	tax	tax	NOUN
taxlaw-2860	128	57	at	at	ADP
taxlaw-2860	128	58	the	the	DET
taxlaw-2860	128	59	1916	1916	NUM
taxlaw-2860	128	60	rates	rate	NOUN
taxlaw-2860	128	61	rather	rather	ADV
taxlaw-2860	128	62	than	than	ADP
taxlaw-2860	128	63	the	the	DET
taxlaw-2860	128	64	higher	high	ADJ
taxlaw-2860	128	65	1917	1917	NUM
taxlaw-2860	128	66	ones	one	NOUN
taxlaw-2860	128	67	.	.	PUNCT
taxlaw-2860	129	1	the	the	DET
taxlaw-2860	129	2	combat	combat	NOUN
taxlaw-2860	129	3	exemption	exemption	NOUN
taxlaw-2860	129	4	was	be	AUX
taxlaw-2860	129	5	born	bear	VERB
taxlaw-2860	129	6	.	.	PUNCT
taxlaw-2860	130	1	in	in	ADP
taxlaw-2860	130	2	the	the	DET
taxlaw-2860	130	3	revenue	revenue	NOUN
taxlaw-2860	130	4	act	act	NOUN
taxlaw-2860	130	5	of	of	ADP
taxlaw-2860	130	6	1918	1918	NUM
taxlaw-2860	130	7	,	,	PUNCT
taxlaw-2860	130	8	congress	congress	PROPN
taxlaw-2860	130	9	enacted	enact	VERB
taxlaw-2860	130	10	another	another	DET
taxlaw-2860	130	11	supplemental	supplemental	ADJ
taxlaw-2860	130	12	war	war	NOUN
taxlaw-2860	130	13	estate	estate	NOUN
taxlaw-2860	130	14	tax	tax	NOUN
taxlaw-2860	130	15	,	,	PUNCT
taxlaw-2860	130	16	further	far	ADV
taxlaw-2860	130	17	increasing	increase	VERB
taxlaw-2860	130	18	the	the	DET
taxlaw-2860	130	19	applicable	applicable	ADJ
taxlaw-2860	130	20	rates.29	rates.29	NOUN
taxlaw-2860	130	21	when	when	SCONJ
taxlaw-2860	130	22	doing	do	VERB
taxlaw-2860	130	23	so	so	ADV
taxlaw-2860	130	24	,	,	PUNCT
taxlaw-2860	130	25	congress	congress	PROPN
taxlaw-2860	130	26	again	again	ADV
taxlaw-2860	130	27	considered	consider	VERB
taxlaw-2860	130	28	the	the	DET
taxlaw-2860	130	29	plight	plight	NOUN
taxlaw-2860	130	30	of	of	ADP
taxlaw-2860	130	31	soldiers	soldier	NOUN
taxlaw-2860	130	32	and	and	CCONJ
taxlaw-2860	130	33	retroactively	retroactively	ADV
taxlaw-2860	130	34	augmented	augment	VERB
taxlaw-2860	130	35	the	the	DET
taxlaw-2860	130	36	combat	combat	NOUN
taxlaw-2860	130	37	exemption	exemption	NOUN
taxlaw-2860	130	38	to	to	PART
taxlaw-2860	130	39	provide	provide	VERB
taxlaw-2860	130	40	a	a	DET
taxlaw-2860	130	41	full	full	ADJ
taxlaw-2860	130	42	,	,	PUNCT
taxlaw-2860	130	43	rather	rather	ADV
taxlaw-2860	130	44	than	than	ADP
taxlaw-2860	130	45	partial	partial	ADJ
taxlaw-2860	130	46	,	,	PUNCT
taxlaw-2860	130	47	estate	estate	NOUN
taxlaw-2860	130	48	tax	tax	NOUN
taxlaw-2860	130	49	exemption	exemption	NOUN
taxlaw-2860	130	50	,	,	PUNCT
taxlaw-2860	130	51	for	for	ADP
taxlaw-2860	130	52	soldiers	soldier	NOUN
taxlaw-2860	130	53	who	who	PRON
taxlaw-2860	130	54	died	die	VERB
taxlaw-2860	130	55	during	during	ADP
taxlaw-2860	130	56	the	the	DET
taxlaw-2860	130	57	war.30	war.30	NOUN
taxlaw-2860	130	58	by	by	ADP
taxlaw-2860	130	59	their	their	PRON
taxlaw-2860	130	60	terms	term	NOUN
taxlaw-2860	130	61	,	,	PUNCT
taxlaw-2860	130	62	these	these	DET
taxlaw-2860	130	63	1917	1917	NUM
taxlaw-2860	130	64	and	and	CCONJ
taxlaw-2860	130	65	1918	1918	NUM
taxlaw-2860	130	66	variants	variant	NOUN
taxlaw-2860	130	67	of	of	ADP
taxlaw-2860	130	68	the	the	DET
taxlaw-2860	130	69	combat	combat	NOUN
taxlaw-2860	130	70	exemption	exemption	NOUN
taxlaw-2860	130	71	were	be	AUX
taxlaw-2860	130	72	to	to	PART
taxlaw-2860	130	73	be	be	AUX
taxlaw-2860	130	74	in	in	ADP
taxlaw-2860	130	75	effect	effect	NOUN
taxlaw-2860	130	76	only	only	ADV
taxlaw-2860	130	77	during	during	ADP
taxlaw-2860	130	78	world	world	PROPN
taxlaw-2860	130	79	war	war	PROPN
taxlaw-2860	130	80	i.	i.	PROPN
taxlaw-2860	130	81	the	the	DET
taxlaw-2860	130	82	end	end	NOUN
taxlaw-2860	130	83	of	of	ADP
taxlaw-2860	130	84	the	the	DET
taxlaw-2860	130	85	war	war	NOUN
taxlaw-2860	130	86	thus	thus	ADV
taxlaw-2860	130	87	brought	bring	VERB
taxlaw-2860	130	88	the	the	DET
taxlaw-2860	130	89	end	end	NOUN
taxlaw-2860	130	90	of	of	ADP
taxlaw-2860	130	91	the	the	DET
taxlaw-2860	130	92	exemption	exemption	NOUN
taxlaw-2860	130	93	.	.	PUNCT
taxlaw-2860	131	1	2	2	NUM
taxlaw-2860	131	2	.	.	NOUN
taxlaw-2860	131	3	subsequent	subsequent	ADJ
taxlaw-2860	131	4	legislation	legislation	NOUN
taxlaw-2860	131	5	in	in	ADP
taxlaw-2860	131	6	the	the	DET
taxlaw-2860	131	7	decades	decade	NOUN
taxlaw-2860	131	8	that	that	PRON
taxlaw-2860	131	9	followed	follow	VERB
taxlaw-2860	131	10	the	the	DET
taxlaw-2860	131	11	end	end	NOUN
taxlaw-2860	131	12	of	of	ADP
taxlaw-2860	131	13	world	world	NOUN
taxlaw-2860	131	14	war	war	NOUN
taxlaw-2860	131	15	i	i	PRON
taxlaw-2860	131	16	,	,	PUNCT
taxlaw-2860	131	17	the	the	DET
taxlaw-2860	131	18	united	united	PROPN
taxlaw-2860	131	19	states	states	PROPN
taxlaw-2860	131	20	remained	remain	VERB
taxlaw-2860	131	21	at	at	ADP
taxlaw-2860	131	22	peace	peace	NOUN
taxlaw-2860	131	23	and	and	CCONJ
taxlaw-2860	131	24	congress	congress	PROPN
taxlaw-2860	131	25	had	have	VERB
taxlaw-2860	131	26	no	no	DET
taxlaw-2860	131	27	reason	reason	NOUN
taxlaw-2860	131	28	to	to	PART
taxlaw-2860	131	29	revisit	revisit	VERB
taxlaw-2860	131	30	the	the	DET
taxlaw-2860	131	31	combat	combat	NOUN
taxlaw-2860	131	32	exemption	exemption	NOUN
taxlaw-2860	131	33	.	.	PUNCT
taxlaw-2860	132	1	this	this	PRON
taxlaw-2860	132	2	is	be	AUX
taxlaw-2860	132	3	not	not	PART
taxlaw-2860	132	4	to	to	PART
taxlaw-2860	132	5	say	say	VERB
taxlaw-2860	132	6	that	that	SCONJ
taxlaw-2860	132	7	those	those	DET
taxlaw-2860	132	8	decades	decade	NOUN
taxlaw-2860	132	9	were	be	AUX
taxlaw-2860	132	10	uneventful	uneventful	ADJ
taxlaw-2860	132	11	ones	one	NOUN
taxlaw-2860	132	12	for	for	ADP
taxlaw-2860	132	13	the	the	DET
taxlaw-2860	132	14	federal	federal	ADJ
taxlaw-2860	132	15	estate	estate	NOUN
taxlaw-2860	132	16	tax	tax	NOUN
taxlaw-2860	132	17	.	.	PUNCT
taxlaw-2860	133	1	to	to	ADP
taxlaw-2860	133	2	the	the	DET
taxlaw-2860	133	3	contrary	contrary	NOUN
taxlaw-2860	133	4	,	,	PUNCT
taxlaw-2860	133	5	congress	congress	PROPN
taxlaw-2860	133	6	in	in	ADP
taxlaw-2860	133	7	this	this	DET
taxlaw-2860	133	8	era	era	NOUN
taxlaw-2860	133	9	paid	pay	VERB
taxlaw-2860	133	10	considerable	considerable	ADJ
taxlaw-2860	133	11	attention	attention	NOUN
taxlaw-2860	133	12	to	to	ADP
taxlaw-2860	133	13	the	the	DET
taxlaw-2860	133	14	tax	tax	NOUN
taxlaw-2860	133	15	,	,	PUNCT
taxlaw-2860	133	16	making	make	VERB
taxlaw-2860	133	17	numerous	numerous	ADJ
taxlaw-2860	133	18	revisions	revision	NOUN
taxlaw-2860	133	19	to	to	ADP
taxlaw-2860	133	20	the	the	DET
taxlaw-2860	133	21	tax	tax	NOUN
taxlaw-2860	133	22	rate	rate	NOUN
taxlaw-2860	133	23	and	and	CCONJ
taxlaw-2860	133	24	applicable	applicable	ADJ
taxlaw-2860	133	25	exemption	exemption	NOUN
taxlaw-2860	133	26	,	,	PUNCT
taxlaw-2860	133	27	31	31	NUM
taxlaw-2860	133	28	as	as	ADV
taxlaw-2860	133	29	well	well	ADV
taxlaw-2860	133	30	as	as	ADP
taxlaw-2860	133	31	engaging	engage	VERB
taxlaw-2860	133	32	in	in	ADP
taxlaw-2860	133	33	extensive	extensive	ADJ
taxlaw-2860	133	34	debates	debate	NOUN
taxlaw-2860	133	35	regarding	regard	VERB
taxlaw-2860	133	36	the	the	DET
taxlaw-2860	133	37	interplay	interplay	NOUN
taxlaw-2860	133	38	between	between	ADP
taxlaw-2860	133	39	federal	federal	ADJ
taxlaw-2860	133	40	and	and	CCONJ
taxlaw-2860	133	41	state	state	NOUN
taxlaw-2860	133	42	death	death	NOUN
taxlaw-2860	133	43	taxes.32	taxes.32	VERB
taxlaw-2860	133	44	these	these	DET
taxlaw-2860	133	45	debates	debate	NOUN
taxlaw-2860	133	46	ultimately	ultimately	ADV
taxlaw-2860	133	47	led	lead	VERB
taxlaw-2860	133	48	to	to	ADP
taxlaw-2860	133	49	a	a	DET
taxlaw-2860	133	50	major	major	ADJ
taxlaw-2860	133	51	structural	structural	ADJ
taxlaw-2860	133	52	change	change	NOUN
taxlaw-2860	133	53	—	—	PUNCT
taxlaw-2860	133	54	congress	congress	PROPN
taxlaw-2860	133	55	bifurcated	bifurcate	VERB
taxlaw-2860	133	56	the	the	DET
taxlaw-2860	133	57	estate	estate	NOUN
taxlaw-2860	133	58	tax	tax	NOUN
taxlaw-2860	133	59	into	into	ADP
taxlaw-2860	133	60	two	two	NUM
taxlaw-2860	133	61	different	different	ADJ
taxlaw-2860	133	62	taxes	taxis	NOUN
taxlaw-2860	133	63	,	,	PUNCT
taxlaw-2860	133	64	a	a	DET
taxlaw-2860	133	65	basic	basic	ADJ
taxlaw-2860	133	66	estate	estate	NOUN
taxlaw-2860	133	67	tax	tax	NOUN
taxlaw-2860	133	68	(	(	PUNCT
taxlaw-2860	133	69	calculated	calculate	VERB
taxlaw-2860	133	70	at	at	ADP
taxlaw-2860	133	71	the	the	DET
taxlaw-2860	133	72	rates	rate	NOUN
taxlaw-2860	133	73	in	in	ADP
taxlaw-2860	133	74	effect	effect	NOUN
taxlaw-2860	133	75	during	during	ADP
taxlaw-2860	133	76	1926	1926	NUM
taxlaw-2860	133	77	and	and	CCONJ
taxlaw-2860	133	78	shared	share	VERB
taxlaw-2860	133	79	with	with	ADP
taxlaw-2860	133	80	the	the	DET
taxlaw-2860	133	81	25	25	NUM
taxlaw-2860	133	82	55	55	NUM
taxlaw-2860	133	83	cong	cong	NOUN
taxlaw-2860	133	84	.	.	PUNCT
taxlaw-2860	134	1	rec	rec	PROPN
taxlaw-2860	134	2	.	.	PUNCT
taxlaw-2860	135	1	h2,726	h2,726	NOUN
taxlaw-2860	135	2	(	(	PUNCT
taxlaw-2860	135	3	daily	daily	PROPN
taxlaw-2860	135	4	ed	ed	NOUN
taxlaw-2860	135	5	.	.	PUNCT
taxlaw-2860	136	1	may	may	AUX
taxlaw-2860	136	2	22	22	NUM
taxlaw-2860	136	3	,	,	PUNCT
taxlaw-2860	136	4	1917	1917	NUM
taxlaw-2860	136	5	)	)	PUNCT
taxlaw-2860	136	6	(	(	PUNCT
taxlaw-2860	136	7	statement	statement	NOUN
taxlaw-2860	136	8	of	of	ADP
taxlaw-2860	136	9	rep	rep	PROPN
taxlaw-2860	136	10	.	.	PROPN
taxlaw-2860	136	11	platt	platt	PROPN
taxlaw-2860	136	12	)	)	PUNCT
taxlaw-2860	136	13	.	.	PUNCT
taxlaw-2860	137	1	26	26	NUM
taxlaw-2860	137	2	on	on	ADP
taxlaw-2860	137	3	may	may	PROPN
taxlaw-2860	137	4	22	22	NUM
taxlaw-2860	137	5	,	,	PUNCT
taxlaw-2860	137	6	1917	1917	NUM
taxlaw-2860	137	7	,	,	PUNCT
taxlaw-2860	137	8	the	the	DET
taxlaw-2860	137	9	house	house	NOUN
taxlaw-2860	137	10	rejected	reject	VERB
taxlaw-2860	137	11	representative	representative	ADJ
taxlaw-2860	137	12	good	good	PROPN
taxlaw-2860	137	13	’s	’s	PART
taxlaw-2860	137	14	amendment	amendment	NOUN
taxlaw-2860	137	15	to	to	PART
taxlaw-2860	137	16	add	add	VERB
taxlaw-2860	137	17	a	a	DET
taxlaw-2860	137	18	soldiers	soldier	NOUN
taxlaw-2860	137	19	’	'	PUNCT
taxlaw-2860	137	20	exemption	exemption	NOUN
taxlaw-2860	137	21	to	to	ADP
taxlaw-2860	137	22	the	the	DET
taxlaw-2860	137	23	proposed	propose	VERB
taxlaw-2860	137	24	wartime	wartime	NOUN
taxlaw-2860	137	25	estate	estate	NOUN
taxlaw-2860	137	26	tax	tax	NOUN
taxlaw-2860	137	27	.	.	PUNCT
taxlaw-2860	138	1	see	see	VERB
taxlaw-2860	138	2	i	i	PRON
taxlaw-2860	138	3	d.	d.	PROPN
taxlaw-2860	138	4	at	at	ADP
taxlaw-2860	138	5	h2,727	h2,727	PROPN
taxlaw-2860	138	6	.	.	PUNCT
taxlaw-2860	139	1	27	27	NUM
taxlaw-2860	139	2	55	55	NUM
taxlaw-2860	139	3	cong	cong	NOUN
taxlaw-2860	139	4	.	.	PUNCT
taxlaw-2860	140	1	rec	rec	PROPN
taxlaw-2860	140	2	.	.	PUNCT
taxlaw-2860	141	1	s6,133	s6,133	PROPN
taxlaw-2860	141	2	(	(	PUNCT
taxlaw-2860	141	3	daily	daily	PROPN
taxlaw-2860	141	4	ed	ed	NOUN
taxlaw-2860	141	5	.	.	PUNCT
taxlaw-2860	142	1	aug	aug	PROPN
taxlaw-2860	142	2	.	.	PROPN
taxlaw-2860	142	3	17	17	NUM
taxlaw-2860	142	4	,	,	PUNCT
taxlaw-2860	142	5	1917	1917	NUM
taxlaw-2860	142	6	)	)	PUNCT
taxlaw-2860	142	7	.	.	PUNCT
taxlaw-2860	143	1	28	28	NUM
taxlaw-2860	143	2	1917	1917	NUM
taxlaw-2860	143	3	tax	tax	NOUN
taxlaw-2860	143	4	act	act	NOUN
taxlaw-2860	143	5	,	,	PUNCT
taxlaw-2860	143	6	§	§	PROPN
taxlaw-2860	143	7	901	901	NUM
taxlaw-2860	143	8	(	(	PUNCT
taxlaw-2860	143	9	“	"	PUNCT
taxlaw-2860	143	10	the	the	DET
taxlaw-2860	143	11	tax	tax	NOUN
taxlaw-2860	143	12	imposed	impose	VERB
taxlaw-2860	143	13	by	by	ADP
taxlaw-2860	143	14	this	this	DET
taxlaw-2860	143	15	title	title	NOUN
taxlaw-2860	143	16	shall	shall	AUX
taxlaw-2860	143	17	not	not	PART
taxlaw-2860	143	18	apply	apply	VERB
taxlaw-2860	143	19	to	to	ADP
taxlaw-2860	143	20	the	the	DET
taxlaw-2860	143	21	transfer	transfer	NOUN
taxlaw-2860	143	22	of	of	ADP
taxlaw-2860	143	23	the	the	DET
taxlaw-2860	143	24	net	net	ADJ
taxlaw-2860	143	25	estate	estate	NOUN
taxlaw-2860	143	26	of	of	ADP
taxlaw-2860	143	27	any	any	DET
taxlaw-2860	143	28	decedent	decedent	NOUN
taxlaw-2860	143	29	dying	die	VERB
taxlaw-2860	143	30	while	while	SCONJ
taxlaw-2860	143	31	serving	serve	VERB
taxlaw-2860	143	32	in	in	ADP
taxlaw-2860	143	33	the	the	DET
taxlaw-2860	143	34	military	military	ADJ
taxlaw-2860	143	35	or	or	CCONJ
taxlaw-2860	143	36	naval	naval	ADJ
taxlaw-2860	143	37	forces	force	NOUN
taxlaw-2860	143	38	of	of	ADP
taxlaw-2860	143	39	the	the	DET
taxlaw-2860	143	40	united	united	PROPN
taxlaw-2860	143	41	states	states	PROPN
taxlaw-2860	143	42	,	,	PUNCT
taxlaw-2860	143	43	during	during	ADP
taxlaw-2860	143	44	the	the	DET
taxlaw-2860	143	45	continuance	continuance	NOUN
taxlaw-2860	143	46	of	of	ADP
taxlaw-2860	143	47	the	the	DET
taxlaw-2860	143	48	war	war	NOUN
taxlaw-2860	143	49	in	in	ADP
taxlaw-2860	143	50	which	which	PRON
taxlaw-2860	143	51	the	the	DET
taxlaw-2860	143	52	united	united	PROPN
taxlaw-2860	143	53	states	states	PROPN
taxlaw-2860	143	54	is	be	AUX
taxlaw-2860	143	55	now	now	ADV
taxlaw-2860	143	56	engaged	engage	VERB
taxlaw-2860	143	57	…	…	PUNCT
taxlaw-2860	143	58	”	"	PUNCT
taxlaw-2860	143	59	)	)	PUNCT
taxlaw-2860	143	60	.	.	PUNCT
taxlaw-2860	144	1	this	this	DET
taxlaw-2860	144	2	provision	provision	NOUN
taxlaw-2860	144	3	was	be	AUX
taxlaw-2860	144	4	added	add	VERB
taxlaw-2860	144	5	in	in	ADP
taxlaw-2860	144	6	conference	conference	NOUN
taxlaw-2860	144	7	committee	committee	NOUN
taxlaw-2860	144	8	as	as	ADP
taxlaw-2860	144	9	a	a	DET
taxlaw-2860	144	10	result	result	NOUN
taxlaw-2860	144	11	of	of	ADP
taxlaw-2860	144	12	a	a	DET
taxlaw-2860	144	13	compromise	compromise	NOUN
taxlaw-2860	144	14	between	between	ADP
taxlaw-2860	144	15	members	member	NOUN
taxlaw-2860	144	16	of	of	ADP
taxlaw-2860	144	17	the	the	DET
taxlaw-2860	144	18	house	house	NOUN
taxlaw-2860	144	19	who	who	PRON
taxlaw-2860	144	20	favored	favor	VERB
taxlaw-2860	144	21	increased	increase	VERB
taxlaw-2860	144	22	estate	estate	NOUN
taxlaw-2860	144	23	taxation	taxation	NOUN
taxlaw-2860	144	24	and	and	CCONJ
taxlaw-2860	144	25	senate	senate	PROPN
taxlaw-2860	144	26	conferees	conferee	NOUN
taxlaw-2860	144	27	who	who	PRON
taxlaw-2860	144	28	wanted	want	VERB
taxlaw-2860	144	29	to	to	PART
taxlaw-2860	144	30	delete	delete	VERB
taxlaw-2860	144	31	the	the	DET
taxlaw-2860	144	32	estate	estate	NOUN
taxlaw-2860	144	33	tax	tax	NOUN
taxlaw-2860	144	34	in	in	ADP
taxlaw-2860	144	35	its	its	PRON
taxlaw-2860	144	36	entirety	entirety	NOUN
taxlaw-2860	144	37	.	.	PUNCT
taxlaw-2860	145	1	see	see	VERB
taxlaw-2860	145	2	55	55	NUM
taxlaw-2860	145	3	cong	cong	NOUN
taxlaw-2860	145	4	.	.	PUNCT
taxlaw-2860	146	1	rec	rec	PROPN
taxlaw-2860	146	2	.	.	PUNCT
taxlaw-2860	147	1	s7,620	s7,620	PROPN
taxlaw-2860	147	2	(	(	PUNCT
taxlaw-2860	147	3	daily	daily	PROPN
taxlaw-2860	147	4	ed	ed	NOUN
taxlaw-2860	147	5	.	.	PUNCT
taxlaw-2860	147	6	oct	oct	PROPN
taxlaw-2860	147	7	.	.	PROPN
taxlaw-2860	147	8	2	2	NUM
taxlaw-2860	147	9	,	,	PUNCT
taxlaw-2860	147	10	1917	1917	NUM
taxlaw-2860	147	11	)	)	PUNCT
taxlaw-2860	147	12	(	(	PUNCT
taxlaw-2860	147	13	statement	statement	NOUN
taxlaw-2860	147	14	of	of	ADP
taxlaw-2860	147	15	sen	sen	PROPN
taxlaw-2860	147	16	.	.	PROPN
taxlaw-2860	147	17	simmons	simmons	PROPN
taxlaw-2860	147	18	)	)	PUNCT
taxlaw-2860	147	19	(	(	PUNCT
taxlaw-2860	147	20	discussing	discuss	VERB
taxlaw-2860	147	21	the	the	DET
taxlaw-2860	147	22	compromise	compromise	NOUN
taxlaw-2860	147	23	)	)	PUNCT
taxlaw-2860	147	24	.	.	PUNCT
taxlaw-2860	148	1	see	see	VERB
taxlaw-2860	148	2	also	also	ADV
taxlaw-2860	148	3	amendment	amendment	NOUN
taxlaw-2860	148	4	274	274	NUM
taxlaw-2860	148	5	in	in	ADP
taxlaw-2860	148	6	the	the	DET
taxlaw-2860	148	7	conferee	conferee	NOUN
taxlaw-2860	148	8	’s	’s	PART
taxlaw-2860	148	9	report	report	NOUN
taxlaw-2860	148	10	,	,	PUNCT
taxlaw-2860	148	11	available	available	ADJ
taxlaw-2860	148	12	at	at	ADP
taxlaw-2860	148	13	55	55	NUM
taxlaw-2860	148	14	cong	cong	NOUN
taxlaw-2860	148	15	.	.	PUNCT
taxlaw-2860	149	1	rec	rec	PROPN
taxlaw-2860	149	2	.	.	PROPN
taxlaw-2860	149	3	7,571	7,571	NUM
taxlaw-2860	149	4	(	(	PUNCT
taxlaw-2860	149	5	1917	1917	NUM
taxlaw-2860	149	6	)	)	PUNCT
taxlaw-2860	149	7	.	.	PUNCT
taxlaw-2860	150	1	29	29	NUM
taxlaw-2860	150	2	revenue	revenue	NOUN
taxlaw-2860	150	3	act	act	NOUN
taxlaw-2860	150	4	of	of	ADP
taxlaw-2860	150	5	1918	1918	NUM
taxlaw-2860	150	6	,	,	PUNCT
taxlaw-2860	150	7	pub	pub	NOUN
taxlaw-2860	150	8	.	.	PUNCT
taxlaw-2860	151	1	l.	l.	PROPN
taxlaw-2860	151	2	no	no	INTJ
taxlaw-2860	151	3	.	.	PUNCT
taxlaw-2860	152	1	65–254	65–254	NUM
taxlaw-2860	152	2	,	,	PUNCT
taxlaw-2860	152	3	§	§	PROPN
taxlaw-2860	152	4	401	401	NUM
taxlaw-2860	152	5	,	,	PUNCT
taxlaw-2860	152	6	40	40	NUM
taxlaw-2860	152	7	stat	stat	NOUN
taxlaw-2860	152	8	.	.	PUNCT
taxlaw-2860	152	9	1057	1057	NUM
taxlaw-2860	152	10	,	,	PUNCT
taxlaw-2860	152	11	1096	1096	NUM
taxlaw-2860	152	12	(	(	PUNCT
taxlaw-2860	152	13	1919	1919	NUM
taxlaw-2860	152	14	)	)	PUNCT
taxlaw-2860	152	15	.	.	PUNCT
taxlaw-2860	153	1	30	30	NUM
taxlaw-2860	154	1	i	i	PRON
taxlaw-2860	154	2	d.	d.	PROPN
taxlaw-2860	154	3	at	at	ADP
taxlaw-2860	154	4	1097	1097	NUM
taxlaw-2860	154	5	(	(	PUNCT
taxlaw-2860	154	6	“	"	PUNCT
taxlaw-2860	154	7	the	the	DET
taxlaw-2860	154	8	taxes	taxis	NOUN
taxlaw-2860	154	9	imposed	impose	VERB
taxlaw-2860	154	10	by	by	ADP
taxlaw-2860	154	11	this	this	DET
taxlaw-2860	154	12	title	title	NOUN
taxlaw-2860	154	13	or	or	CCONJ
taxlaw-2860	154	14	by	by	ADP
taxlaw-2860	154	15	title	title	NOUN
taxlaw-2860	154	16	ii	ii	PROPN
taxlaw-2860	154	17	of	of	ADP
taxlaw-2860	154	18	the	the	DET
taxlaw-2860	154	19	revenue	revenue	NOUN
taxlaw-2860	154	20	act	act	NOUN
taxlaw-2860	154	21	of	of	ADP
taxlaw-2860	154	22	1916	1916	NUM
taxlaw-2860	154	23	(	(	PUNCT
taxlaw-2860	154	24	as	as	SCONJ
taxlaw-2860	154	25	amended	amend	VERB
taxlaw-2860	154	26	…	…	PUNCT
taxlaw-2860	154	27	)	)	PUNCT
taxlaw-2860	154	28	or	or	CCONJ
taxlaw-2860	154	29	by	by	ADP
taxlaw-2860	154	30	title	title	NOUN
taxlaw-2860	154	31	ix	ix	ADP
taxlaw-2860	154	32	of	of	ADP
taxlaw-2860	154	33	the	the	DET
taxlaw-2860	154	34	revenue	revenue	NOUN
taxlaw-2860	154	35	act	act	NOUN
taxlaw-2860	154	36	of	of	ADP
taxlaw-2860	154	37	1917	1917	NUM
taxlaw-2860	154	38	,	,	PUNCT
taxlaw-2860	154	39	shall	shall	AUX
taxlaw-2860	154	40	not	not	PART
taxlaw-2860	154	41	apply	apply	VERB
taxlaw-2860	154	42	to	to	ADP
taxlaw-2860	154	43	the	the	DET
taxlaw-2860	154	44	transfer	transfer	NOUN
taxlaw-2860	154	45	of	of	ADP
taxlaw-2860	154	46	the	the	DET
taxlaw-2860	154	47	net	net	ADJ
taxlaw-2860	154	48	estate	estate	NOUN
taxlaw-2860	154	49	of	of	ADP
taxlaw-2860	154	50	any	any	DET
taxlaw-2860	154	51	decedent	decedent	NOUN
taxlaw-2860	154	52	who	who	PRON
taxlaw-2860	154	53	has	have	AUX
taxlaw-2860	154	54	died	die	VERB
taxlaw-2860	154	55	or	or	CCONJ
taxlaw-2860	154	56	may	may	AUX
taxlaw-2860	154	57	die	die	VERB
taxlaw-2860	154	58	while	while	SCONJ
taxlaw-2860	154	59	serving	serve	VERB
taxlaw-2860	154	60	in	in	ADP
taxlaw-2860	154	61	the	the	DET
taxlaw-2860	154	62	military	military	ADJ
taxlaw-2860	154	63	or	or	CCONJ
taxlaw-2860	154	64	naval	naval	ADJ
taxlaw-2860	154	65	forces	force	NOUN
taxlaw-2860	154	66	of	of	ADP
taxlaw-2860	154	67	the	the	DET
taxlaw-2860	154	68	united	united	PROPN
taxlaw-2860	154	69	states	states	PROPN
taxlaw-2860	154	70	in	in	ADP
taxlaw-2860	154	71	the	the	DET
taxlaw-2860	154	72	present	present	ADJ
taxlaw-2860	154	73	war	war	NOUN
taxlaw-2860	154	74	or	or	CCONJ
taxlaw-2860	154	75	from	from	ADP
taxlaw-2860	154	76	injuries	injury	NOUN
taxlaw-2860	154	77	received	receive	VERB
taxlaw-2860	154	78	or	or	CCONJ
taxlaw-2860	154	79	disease	disease	NOUN
taxlaw-2860	154	80	contracted	contract	VERB
taxlaw-2860	154	81	while	while	SCONJ
taxlaw-2860	154	82	in	in	ADP
taxlaw-2860	154	83	such	such	ADJ
taxlaw-2860	154	84	service	service	NOUN
taxlaw-2860	154	85	.	.	PUNCT
taxlaw-2860	154	86	”	"	PUNCT
taxlaw-2860	154	87	)	)	PUNCT
taxlaw-2860	154	88	.	.	PUNCT
taxlaw-2860	155	1	it	it	PRON
taxlaw-2860	155	2	is	be	AUX
taxlaw-2860	155	3	worth	worth	ADJ
taxlaw-2860	155	4	noting	note	VERB
taxlaw-2860	155	5	that	that	SCONJ
taxlaw-2860	155	6	the	the	DET
taxlaw-2860	155	7	revenue	revenue	NOUN
taxlaw-2860	155	8	act	act	NOUN
taxlaw-2860	155	9	of	of	ADP
taxlaw-2860	155	10	1918	1918	NUM
taxlaw-2860	155	11	was	be	AUX
taxlaw-2860	155	12	not	not	PART
taxlaw-2860	155	13	enacted	enact	VERB
taxlaw-2860	155	14	until	until	ADP
taxlaw-2860	155	15	february	february	PROPN
taxlaw-2860	155	16	1919	1919	NUM
taxlaw-2860	155	17	,	,	PUNCT
taxlaw-2860	155	18	months	month	NOUN
taxlaw-2860	155	19	after	after	SCONJ
taxlaw-2860	155	20	the	the	DET
taxlaw-2860	155	21	war	war	NOUN
taxlaw-2860	155	22	had	have	AUX
taxlaw-2860	155	23	ended	end	VERB
taxlaw-2860	155	24	.	.	PUNCT
taxlaw-2860	156	1	the	the	DET
taxlaw-2860	156	2	expanded	expand	VERB
taxlaw-2860	156	3	combat	combat	NOUN
taxlaw-2860	156	4	exemption	exemption	NOUN
taxlaw-2860	156	5	provided	provide	VERB
taxlaw-2860	156	6	by	by	ADP
taxlaw-2860	156	7	401	401	NUM
taxlaw-2860	156	8	was	be	AUX
taxlaw-2860	156	9	thus	thus	ADV
taxlaw-2860	156	10	retroactive	retroactive	ADJ
taxlaw-2860	156	11	in	in	ADP
taxlaw-2860	156	12	effect	effect	NOUN
taxlaw-2860	156	13	.	.	PUNCT
taxlaw-2860	157	1	for	for	ADP
taxlaw-2860	157	2	a	a	DET
taxlaw-2860	157	3	more	more	ADV
taxlaw-2860	157	4	detailed	detailed	ADJ
taxlaw-2860	157	5	discussion	discussion	NOUN
taxlaw-2860	157	6	of	of	ADP
taxlaw-2860	157	7	congress	congress	PROPN
taxlaw-2860	157	8	’	'	PUNCT
taxlaw-2860	157	9	pattern	pattern	NOUN
taxlaw-2860	157	10	of	of	ADP
taxlaw-2860	157	11	retroactively	retroactively	ADV
taxlaw-2860	157	12	modifying	modify	VERB
taxlaw-2860	157	13	the	the	DET
taxlaw-2860	157	14	combat	combat	NOUN
taxlaw-2860	157	15	exemption	exemption	NOUN
taxlaw-2860	157	16	,	,	PUNCT
taxlaw-2860	157	17	see	see	VERB
taxlaw-2860	157	18	infra	infra	NOUN
taxlaw-2860	157	19	part	part	PROPN
taxlaw-2860	157	20	ii	ii	PROPN
taxlaw-2860	157	21	,	,	PUNCT
taxlaw-2860	157	22	section	section	NOUN
taxlaw-2860	157	23	(	(	PUNCT
taxlaw-2860	157	24	b)(1)(b	b)(1)(b	PROPN
taxlaw-2860	157	25	)	)	PUNCT
taxlaw-2860	157	26	.	.	PUNCT
taxlaw-2860	158	1	31	31	NUM
taxlaw-2860	158	2	see	see	VERB
taxlaw-2860	158	3	jeffrey	jeffrey	PROPN
taxlaw-2860	158	4	a.	a.	PROPN
taxlaw-2860	158	5	cooper	cooper	PROPN
taxlaw-2860	158	6	,	,	PUNCT
taxlaw-2860	158	7	ghosts	ghost	NOUN
taxlaw-2860	158	8	of	of	ADP
taxlaw-2860	158	9	1932	1932	NUM
taxlaw-2860	158	10	:	:	PUNCT
taxlaw-2860	158	11	the	the	DET
taxlaw-2860	158	12	lost	lose	VERB
taxlaw-2860	158	13	history	history	NOUN
taxlaw-2860	158	14	of	of	ADP
taxlaw-2860	158	15	estate	estate	NOUN
taxlaw-2860	158	16	and	and	CCONJ
taxlaw-2860	158	17	gift	gift	NOUN
taxlaw-2860	158	18	taxation	taxation	NOUN
taxlaw-2860	158	19	,	,	PUNCT
taxlaw-2860	158	20	9	9	NUM
taxlaw-2860	158	21	fla	fla	NOUN
taxlaw-2860	158	22	.	.	PUNCT
taxlaw-2860	159	1	tax	tax	PROPN
taxlaw-2860	159	2	rev	rev	PROPN
taxlaw-2860	159	3	.	.	PROPN
taxlaw-2860	159	4	875	875	NUM
taxlaw-2860	159	5	,	,	PUNCT
taxlaw-2860	159	6	883	883	NUM
taxlaw-2860	159	7	(	(	PUNCT
taxlaw-2860	159	8	2010	2010	NUM
taxlaw-2860	159	9	)	)	PUNCT
taxlaw-2860	159	10	(	(	PUNCT
taxlaw-2860	159	11	discussing	discuss	VERB
taxlaw-2860	159	12	subsequent	subsequent	ADJ
taxlaw-2860	159	13	legislative	legislative	ADJ
taxlaw-2860	159	14	developments	development	NOUN
taxlaw-2860	159	15	)	)	PUNCT
taxlaw-2860	159	16	.	.	PUNCT
taxlaw-2860	160	1	32	32	NUM
taxlaw-2860	160	2	for	for	ADP
taxlaw-2860	160	3	a	a	DET
taxlaw-2860	160	4	detailed	detailed	ADJ
taxlaw-2860	160	5	history	history	NOUN
taxlaw-2860	160	6	of	of	ADP
taxlaw-2860	160	7	these	these	DET
taxlaw-2860	160	8	debates	debate	NOUN
taxlaw-2860	160	9	,	,	PUNCT
taxlaw-2860	160	10	see	see	VERB
taxlaw-2860	160	11	cooper	cooper	NOUN
taxlaw-2860	160	12	,	,	PUNCT
taxlaw-2860	160	13	supra	supra	PROPN
taxlaw-2860	160	14	note	note	PROPN
taxlaw-2860	160	15	8	8	NUM
taxlaw-2860	160	16	,	,	PUNCT
taxlaw-2860	160	17	at	at	ADP
taxlaw-2860	160	18	848–60	848–60	NUM
taxlaw-2860	160	19	.	.	PUNCT
taxlaw-2860	161	1	2017	2017	NUM
taxlaw-2860	161	2	]	]	PUNCT
taxlaw-2860	161	3	soldiers	soldier	NOUN
taxlaw-2860	161	4	with	with	ADP
taxlaw-2860	161	5	fortunes	fortune	NOUN
taxlaw-2860	161	6	?	?	PUNCT
taxlaw-2860	162	1	119	119	NUM
taxlaw-2860	162	2	states	state	NOUN
taxlaw-2860	162	3	via	via	ADP
taxlaw-2860	162	4	a	a	DET
taxlaw-2860	162	5	mechanism	mechanism	NOUN
taxlaw-2860	162	6	known	know	VERB
taxlaw-2860	162	7	as	as	ADP
taxlaw-2860	162	8	the	the	DET
taxlaw-2860	162	9	state	state	NOUN
taxlaw-2860	162	10	death	death	NOUN
taxlaw-2860	162	11	tax	tax	NOUN
taxlaw-2860	162	12	credit	credit	NOUN
taxlaw-2860	162	13	)	)	PUNCT
taxlaw-2860	162	14	and	and	CCONJ
taxlaw-2860	162	15	an	an	DET
taxlaw-2860	162	16	additional	additional	ADJ
taxlaw-2860	162	17	estate	estate	NOUN
taxlaw-2860	162	18	tax	tax	NOUN
taxlaw-2860	162	19	(	(	PUNCT
taxlaw-2860	162	20	the	the	DET
taxlaw-2860	162	21	revenue	revenue	NOUN
taxlaw-2860	162	22	from	from	ADP
taxlaw-2860	162	23	which	which	PRON
taxlaw-2860	162	24	was	be	AUX
taxlaw-2860	162	25	reserved	reserve	VERB
taxlaw-2860	162	26	entirely	entirely	ADV
taxlaw-2860	162	27	to	to	ADP
taxlaw-2860	162	28	the	the	DET
taxlaw-2860	162	29	federal	federal	ADJ
taxlaw-2860	162	30	government).33	government).33	PROPN
taxlaw-2860	162	31	initially	initially	ADV
taxlaw-2860	162	32	this	this	DET
taxlaw-2860	162	33	bifurcation	bifurcation	NOUN
taxlaw-2860	162	34	was	be	AUX
taxlaw-2860	162	35	designed	design	VERB
taxlaw-2860	162	36	as	as	ADP
taxlaw-2860	162	37	a	a	DET
taxlaw-2860	162	38	mechanism	mechanism	NOUN
taxlaw-2860	162	39	to	to	PART
taxlaw-2860	162	40	alter	alter	VERB
taxlaw-2860	162	41	the	the	DET
taxlaw-2860	162	42	balance	balance	NOUN
taxlaw-2860	162	43	between	between	ADP
taxlaw-2860	162	44	federal	federal	ADJ
taxlaw-2860	162	45	and	and	CCONJ
taxlaw-2860	162	46	state	state	NOUN
taxlaw-2860	162	47	estate	estate	NOUN
taxlaw-2860	162	48	tax	tax	NOUN
taxlaw-2860	162	49	revenues	revenue	NOUN
taxlaw-2860	162	50	and	and	CCONJ
taxlaw-2860	162	51	had	have	VERB
taxlaw-2860	162	52	nothing	nothing	PRON
taxlaw-2860	162	53	to	to	PART
taxlaw-2860	162	54	do	do	VERB
taxlaw-2860	162	55	with	with	ADP
taxlaw-2860	162	56	the	the	DET
taxlaw-2860	162	57	soldier	soldier	NOUN
taxlaw-2860	162	58	’s	’s	PART
taxlaw-2860	162	59	exemption.34	exemption.34	PROPN
taxlaw-2860	162	60	it	it	PRON
taxlaw-2860	162	61	soon	soon	ADV
taxlaw-2860	162	62	became	become	VERB
taxlaw-2860	162	63	crucial	crucial	ADJ
taxlaw-2860	162	64	to	to	ADP
taxlaw-2860	162	65	that	that	DET
taxlaw-2860	162	66	issue	issue	NOUN
taxlaw-2860	162	67	.	.	PUNCT
taxlaw-2860	163	1	during	during	ADP
taxlaw-2860	163	2	world	world	PROPN
taxlaw-2860	163	3	war	war	PROPN
taxlaw-2860	163	4	ii	ii	PROPN
taxlaw-2860	163	5	,	,	PUNCT
taxlaw-2860	163	6	congress	congress	PROPN
taxlaw-2860	163	7	again	again	ADV
taxlaw-2860	163	8	offered	offer	VERB
taxlaw-2860	163	9	relief	relief	NOUN
taxlaw-2860	163	10	to	to	ADP
taxlaw-2860	163	11	soldiers	soldier	NOUN
taxlaw-2860	163	12	dying	die	VERB
taxlaw-2860	163	13	in	in	ADP
taxlaw-2860	163	14	combat.35	combat.35	NOUN
taxlaw-2860	163	15	the	the	DET
taxlaw-2860	163	16	resulting	result	VERB
taxlaw-2860	163	17	variant	variant	NOUN
taxlaw-2860	163	18	of	of	ADP
taxlaw-2860	163	19	the	the	DET
taxlaw-2860	163	20	combat	combat	NOUN
taxlaw-2860	163	21	exemption	exemption	NOUN
taxlaw-2860	163	22	was	be	AUX
taxlaw-2860	163	23	modeled	model	VERB
taxlaw-2860	163	24	after	after	ADP
taxlaw-2860	163	25	that	that	PRON
taxlaw-2860	163	26	in	in	ADP
taxlaw-2860	163	27	place	place	NOUN
taxlaw-2860	163	28	during	during	ADP
taxlaw-2860	163	29	1917	1917	NUM
taxlaw-2860	163	30	,	,	PUNCT
taxlaw-2860	163	31	offering	offer	VERB
taxlaw-2860	163	32	soldiers	soldier	NOUN
taxlaw-2860	163	33	a	a	DET
taxlaw-2860	163	34	partial	partial	ADJ
taxlaw-2860	163	35	relief	relief	NOUN
taxlaw-2860	163	36	from	from	ADP
taxlaw-2860	163	37	taxation	taxation	NOUN
taxlaw-2860	163	38	.	.	PUNCT
taxlaw-2860	164	1	mechanically	mechanically	ADV
taxlaw-2860	164	2	,	,	PUNCT
taxlaw-2860	164	3	congress	congress	PROPN
taxlaw-2860	164	4	achieved	achieve	VERB
taxlaw-2860	164	5	this	this	DET
taxlaw-2860	164	6	end	end	NOUN
taxlaw-2860	164	7	by	by	ADP
taxlaw-2860	164	8	providing	provide	VERB
taxlaw-2860	164	9	that	that	SCONJ
taxlaw-2860	164	10	only	only	ADV
taxlaw-2860	164	11	the	the	DET
taxlaw-2860	164	12	basic	basic	ADJ
taxlaw-2860	164	13	estate	estate	NOUN
taxlaw-2860	164	14	tax	tax	NOUN
taxlaw-2860	164	15	,	,	PUNCT
taxlaw-2860	164	16	and	and	CCONJ
taxlaw-2860	164	17	not	not	PART
taxlaw-2860	164	18	the	the	DET
taxlaw-2860	164	19	additional	additional	ADJ
taxlaw-2860	164	20	estate	estate	NOUN
taxlaw-2860	164	21	tax	tax	NOUN
taxlaw-2860	164	22	,	,	PUNCT
taxlaw-2860	164	23	would	would	AUX
taxlaw-2860	164	24	apply	apply	VERB
taxlaw-2860	164	25	to	to	ADP
taxlaw-2860	164	26	combatants	combatant	NOUN
taxlaw-2860	164	27	dying	die	VERB
taxlaw-2860	164	28	in	in	ADP
taxlaw-2860	164	29	world	world	PROPN
taxlaw-2860	164	30	war	war	PROPN
taxlaw-2860	164	31	ii	ii	PROPN
taxlaw-2860	164	32	.	.	PUNCT
taxlaw-2860	165	1	36	36	NUM
taxlaw-2860	165	2	much	much	ADV
taxlaw-2860	165	3	like	like	ADP
taxlaw-2860	165	4	its	its	PRON
taxlaw-2860	165	5	world	world	NOUN
taxlaw-2860	165	6	war	war	NOUN
taxlaw-2860	165	7	i	i	PRON
taxlaw-2860	165	8	counterpart	counterpart	VERB
taxlaw-2860	165	9	,	,	PUNCT
taxlaw-2860	165	10	this	this	DET
taxlaw-2860	165	11	world	world	NOUN
taxlaw-2860	165	12	war	war	PROPN
taxlaw-2860	165	13	ii	ii	PROPN
taxlaw-2860	165	14	combat	combat	NOUN
taxlaw-2860	165	15	exemption	exemption	NOUN
taxlaw-2860	165	16	was	be	AUX
taxlaw-2860	165	17	added	add	VERB
taxlaw-2860	165	18	without	without	ADP
taxlaw-2860	165	19	any	any	DET
taxlaw-2860	165	20	significant	significant	ADJ
taxlaw-2860	165	21	debate.37	debate.37	NOUN
taxlaw-2860	165	22	in	in	ADP
taxlaw-2860	165	23	the	the	DET
taxlaw-2860	165	24	decades	decade	NOUN
taxlaw-2860	165	25	that	that	PRON
taxlaw-2860	165	26	followed	follow	VERB
taxlaw-2860	165	27	,	,	PUNCT
taxlaw-2860	165	28	the	the	DET
taxlaw-2860	165	29	combat	combat	NOUN
taxlaw-2860	165	30	exemption	exemption	NOUN
taxlaw-2860	165	31	became	become	VERB
taxlaw-2860	165	32	a	a	DET
taxlaw-2860	165	33	permanent	permanent	ADJ
taxlaw-2860	165	34	fixture	fixture	NOUN
taxlaw-2860	165	35	of	of	ADP
taxlaw-2860	165	36	the	the	DET
taxlaw-2860	165	37	code	code	NOUN
taxlaw-2860	165	38	.	.	PUNCT
taxlaw-2860	166	1	an	an	DET
taxlaw-2860	166	2	analogous	analogous	ADJ
taxlaw-2860	166	3	provision	provision	NOUN
taxlaw-2860	166	4	applied	apply	VERB
taxlaw-2860	166	5	to	to	ADP
taxlaw-2860	166	6	those	those	PRON
taxlaw-2860	166	7	killed	kill	VERB
taxlaw-2860	166	8	in	in	ADP
taxlaw-2860	166	9	action	action	NOUN
taxlaw-2860	166	10	in	in	ADP
taxlaw-2860	166	11	a	a	DET
taxlaw-2860	166	12	combat	combat	NOUN
taxlaw-2860	166	13	zone	zone	NOUN
taxlaw-2860	166	14	between	between	ADP
taxlaw-2860	166	15	june	june	PROPN
taxlaw-2860	166	16	25	25	NUM
taxlaw-2860	166	17	,	,	PUNCT
taxlaw-2860	166	18	1950	1950	NUM
taxlaw-2860	166	19	,	,	PUNCT
taxlaw-2860	166	20	and	and	CCONJ
taxlaw-2860	166	21	december	december	PROPN
taxlaw-2860	166	22	31	31	NUM
taxlaw-2860	166	23	,	,	PUNCT
taxlaw-2860	166	24	1953.38	1953.38	NUM
taxlaw-2860	166	25	this	this	DET
taxlaw-2860	166	26	relief	relief	NOUN
taxlaw-2860	166	27	was	be	AUX
taxlaw-2860	166	28	later	later	ADV
taxlaw-2860	166	29	extended	extend	VERB
taxlaw-2860	166	30	and	and	CCONJ
taxlaw-2860	166	31	expanded	expand	VERB
taxlaw-2860	166	32	to	to	PART
taxlaw-2860	166	33	apply	apply	VERB
taxlaw-2860	166	34	to	to	ADP
taxlaw-2860	166	35	those	those	PRON
taxlaw-2860	166	36	killed	kill	VERB
taxlaw-2860	166	37	in	in	ADP
taxlaw-2860	166	38	action	action	NOUN
taxlaw-2860	166	39	in	in	ADP
taxlaw-2860	166	40	a	a	DET
taxlaw-2860	166	41	combat	combat	NOUN
taxlaw-2860	166	42	zone	zone	NOUN
taxlaw-2860	166	43	during	during	ADP
taxlaw-2860	166	44	any	any	DET
taxlaw-2860	166	45	induction	induction	NOUN
taxlaw-2860	166	46	period	period	NOUN
taxlaw-2860	166	47	between	between	ADP
taxlaw-2860	166	48	1954	1954	NUM
taxlaw-2860	166	49	and	and	CCONJ
taxlaw-2860	166	50	june	june	PROPN
taxlaw-2860	166	51	30	30	NUM
taxlaw-2860	166	52	,	,	PUNCT
taxlaw-2860	166	53	1973.39	1973.39	NUM
taxlaw-2860	166	54	the	the	DET
taxlaw-2860	166	55	induction	induction	NOUN
taxlaw-2860	166	56	period	period	NOUN
taxlaw-2860	166	57	requirement	requirement	NOUN
taxlaw-2860	166	58	was	be	AUX
taxlaw-2860	166	59	dropped	drop	VERB
taxlaw-2860	166	60	during	during	ADP
taxlaw-2860	166	61	1975	1975	NUM
taxlaw-2860	166	62	,	,	PUNCT
taxlaw-2860	166	63	extending	extend	VERB
taxlaw-2860	166	64	partial	partial	ADJ
taxlaw-2860	166	65	estate	estate	NOUN
taxlaw-2860	166	66	tax	tax	NOUN
taxlaw-2860	166	67	relief	relief	NOUN
taxlaw-2860	166	68	to	to	ADP
taxlaw-2860	166	69	all	all	DET
taxlaw-2860	166	70	soldiers	soldier	NOUN
taxlaw-2860	166	71	killed	kill	VERB
taxlaw-2860	166	72	in	in	ADP
taxlaw-2860	166	73	action	action	NOUN
taxlaw-2860	166	74	in	in	ADP
taxlaw-2860	166	75	a	a	DET
taxlaw-2860	166	76	combat	combat	NOUN
taxlaw-2860	166	77	zone	zone	NOUN
taxlaw-2860	166	78	on	on	ADP
taxlaw-2860	166	79	33	33	NUM
taxlaw-2860	166	80	congress	congress	NOUN
taxlaw-2860	166	81	enacted	enact	VERB
taxlaw-2860	166	82	the	the	DET
taxlaw-2860	166	83	first	first	ADJ
taxlaw-2860	166	84	version	version	NOUN
taxlaw-2860	166	85	of	of	ADP
taxlaw-2860	166	86	a	a	DET
taxlaw-2860	166	87	state	state	NOUN
taxlaw-2860	166	88	death	death	NOUN
taxlaw-2860	166	89	tax	tax	NOUN
taxlaw-2860	166	90	credit	credit	NOUN
taxlaw-2860	166	91	in	in	ADP
taxlaw-2860	166	92	1924	1924	NUM
taxlaw-2860	166	93	.	.	PUNCT
taxlaw-2860	167	1	revenue	revenue	NOUN
taxlaw-2860	167	2	act	act	NOUN
taxlaw-2860	167	3	of	of	ADP
taxlaw-2860	167	4	1924	1924	NUM
taxlaw-2860	167	5	,	,	PUNCT
taxlaw-2860	167	6	pub	pub	NOUN
taxlaw-2860	167	7	.	.	PUNCT
taxlaw-2860	168	1	l.	l.	PROPN
taxlaw-2860	168	2	no	no	INTJ
taxlaw-2860	168	3	.	.	PUNCT
taxlaw-2860	169	1	68–176	68–176	NOUN
taxlaw-2860	169	2	,	,	PUNCT
taxlaw-2860	169	3	§	§	PROPN
taxlaw-2860	169	4	300	300	NUM
taxlaw-2860	169	5	,	,	PUNCT
taxlaw-2860	169	6	43	43	NUM
taxlaw-2860	169	7	stat	stat	NOUN
taxlaw-2860	169	8	.	.	PUNCT
taxlaw-2860	170	1	253	253	NUM
taxlaw-2860	170	2	,	,	PUNCT
taxlaw-2860	170	3	304	304	NUM
taxlaw-2860	170	4	.	.	PUNCT
taxlaw-2860	171	1	(	(	PUNCT
taxlaw-2860	171	2	“	"	PUNCT
taxlaw-2860	171	3	the	the	DET
taxlaw-2860	171	4	tax	tax	NOUN
taxlaw-2860	171	5	imposed	impose	VERB
taxlaw-2860	171	6	by	by	ADP
taxlaw-2860	171	7	this	this	DET
taxlaw-2860	171	8	section	section	NOUN
taxlaw-2860	171	9	shall	shall	AUX
taxlaw-2860	171	10	be	be	AUX
taxlaw-2860	171	11	credited	credit	VERB
taxlaw-2860	171	12	with	with	ADP
taxlaw-2860	171	13	the	the	DET
taxlaw-2860	171	14	amount	amount	NOUN
taxlaw-2860	171	15	of	of	ADP
taxlaw-2860	171	16	any	any	DET
taxlaw-2860	171	17	estate	estate	NOUN
taxlaw-2860	171	18	,	,	PUNCT
taxlaw-2860	171	19	inheritance	inheritance	NOUN
taxlaw-2860	171	20	,	,	PUNCT
taxlaw-2860	171	21	legacy	legacy	NOUN
taxlaw-2860	171	22	,	,	PUNCT
taxlaw-2860	171	23	or	or	CCONJ
taxlaw-2860	171	24	succession	succession	NOUN
taxlaw-2860	171	25	taxes	taxis	NOUN
taxlaw-2860	171	26	actually	actually	ADV
taxlaw-2860	171	27	paid	pay	VERB
taxlaw-2860	171	28	to	to	ADP
taxlaw-2860	171	29	any	any	DET
taxlaw-2860	171	30	state	state	NOUN
taxlaw-2860	171	31	or	or	CCONJ
taxlaw-2860	171	32	territory	territory	NOUN
taxlaw-2860	171	33	or	or	CCONJ
taxlaw-2860	171	34	the	the	DET
taxlaw-2860	171	35	district	district	NOUN
taxlaw-2860	171	36	of	of	ADP
taxlaw-2860	171	37	columbia	columbia	PROPN
taxlaw-2860	171	38	,	,	PUNCT
taxlaw-2860	171	39	in	in	ADP
taxlaw-2860	171	40	respect	respect	NOUN
taxlaw-2860	171	41	of	of	ADP
taxlaw-2860	171	42	any	any	DET
taxlaw-2860	171	43	property	property	NOUN
taxlaw-2860	171	44	included	include	VERB
taxlaw-2860	171	45	in	in	ADP
taxlaw-2860	171	46	the	the	DET
taxlaw-2860	171	47	gross	gross	ADJ
taxlaw-2860	171	48	estate	estate	NOUN
taxlaw-2860	171	49	.	.	PUNCT
taxlaw-2860	172	1	the	the	DET
taxlaw-2860	172	2	credit	credit	NOUN
taxlaw-2860	172	3	allowed	allow	VERB
taxlaw-2860	172	4	by	by	ADP
taxlaw-2860	172	5	this	this	DET
taxlaw-2860	172	6	subdivision	subdivision	NOUN
taxlaw-2860	172	7	shall	shall	AUX
taxlaw-2860	172	8	not	not	PART
taxlaw-2860	172	9	exceed	exceed	VERB
taxlaw-2860	172	10	25	25	NUM
taxlaw-2860	172	11	per	per	ADP
taxlaw-2860	172	12	centum	centum	NOUN
taxlaw-2860	172	13	of	of	ADP
taxlaw-2860	172	14	the	the	DET
taxlaw-2860	172	15	tax	tax	NOUN
taxlaw-2860	172	16	imposed	impose	VERB
taxlaw-2860	172	17	by	by	ADP
taxlaw-2860	172	18	this	this	DET
taxlaw-2860	172	19	section	section	NOUN
taxlaw-2860	172	20	.	.	PUNCT
taxlaw-2860	172	21	”	"	PUNCT
taxlaw-2860	172	22	)	)	PUNCT
taxlaw-2860	172	23	.	.	PUNCT
taxlaw-2860	173	1	in	in	ADP
taxlaw-2860	173	2	1926	1926	NUM
taxlaw-2860	173	3	,	,	PUNCT
taxlaw-2860	173	4	congress	congress	PROPN
taxlaw-2860	173	5	increased	increase	VERB
taxlaw-2860	173	6	the	the	DET
taxlaw-2860	173	7	maximum	maximum	ADJ
taxlaw-2860	173	8	credit	credit	NOUN
taxlaw-2860	173	9	from	from	ADP
taxlaw-2860	173	10	25	25	NUM
taxlaw-2860	173	11	%	%	NOUN
taxlaw-2860	173	12	to	to	PART
taxlaw-2860	173	13	80	80	NUM
taxlaw-2860	173	14	%	%	NOUN
taxlaw-2860	173	15	.	.	PUNCT
taxlaw-2860	174	1	revenue	revenue	NOUN
taxlaw-2860	174	2	act	act	PROPN
taxlaw-2860	174	3	of	of	ADP
taxlaw-2860	174	4	1926	1926	NUM
taxlaw-2860	174	5	,	,	PUNCT
taxlaw-2860	174	6	pub	pub	NOUN
taxlaw-2860	174	7	.	.	PUNCT
taxlaw-2860	175	1	l.	l.	PROPN
taxlaw-2860	175	2	no	no	INTJ
taxlaw-2860	175	3	.	.	PUNCT
taxlaw-2860	176	1	69–21	69–21	NUM
taxlaw-2860	176	2	,	,	PUNCT
taxlaw-2860	176	3	§	§	PROPN
taxlaw-2860	176	4	301(b	301(b	NOUN
taxlaw-2860	176	5	)	)	PUNCT
taxlaw-2860	176	6	,	,	PUNCT
taxlaw-2860	176	7	44	44	NUM
taxlaw-2860	176	8	stat	stat	NOUN
taxlaw-2860	176	9	.	.	PUNCT
taxlaw-2860	177	1	9	9	NUM
taxlaw-2860	177	2	,	,	PUNCT
taxlaw-2860	177	3	70	70	NUM
taxlaw-2860	177	4	(	(	PUNCT
taxlaw-2860	177	5	“	"	PUNCT
taxlaw-2860	177	6	the	the	DET
taxlaw-2860	177	7	tax	tax	NOUN
taxlaw-2860	177	8	imposed	impose	VERB
taxlaw-2860	177	9	by	by	ADP
taxlaw-2860	177	10	this	this	DET
taxlaw-2860	177	11	section	section	NOUN
taxlaw-2860	177	12	shall	shall	AUX
taxlaw-2860	177	13	be	be	AUX
taxlaw-2860	177	14	credited	credit	VERB
taxlaw-2860	177	15	with	with	ADP
taxlaw-2860	177	16	the	the	DET
taxlaw-2860	177	17	amount	amount	NOUN
taxlaw-2860	177	18	of	of	ADP
taxlaw-2860	177	19	any	any	DET
taxlaw-2860	177	20	estate	estate	NOUN
taxlaw-2860	177	21	,	,	PUNCT
taxlaw-2860	177	22	inheritance	inheritance	NOUN
taxlaw-2860	177	23	,	,	PUNCT
taxlaw-2860	177	24	legacy	legacy	NOUN
taxlaw-2860	177	25	,	,	PUNCT
taxlaw-2860	177	26	or	or	CCONJ
taxlaw-2860	177	27	succession	succession	NOUN
taxlaw-2860	177	28	taxes	taxis	NOUN
taxlaw-2860	177	29	actually	actually	ADV
taxlaw-2860	177	30	paid	pay	VERB
taxlaw-2860	177	31	to	to	ADP
taxlaw-2860	177	32	any	any	DET
taxlaw-2860	177	33	state	state	NOUN
taxlaw-2860	177	34	or	or	CCONJ
taxlaw-2860	177	35	territory	territory	NOUN
taxlaw-2860	177	36	or	or	CCONJ
taxlaw-2860	177	37	the	the	DET
taxlaw-2860	177	38	district	district	NOUN
taxlaw-2860	177	39	of	of	ADP
taxlaw-2860	177	40	columbia	columbia	PROPN
taxlaw-2860	177	41	,	,	PUNCT
taxlaw-2860	177	42	in	in	ADP
taxlaw-2860	177	43	respect	respect	NOUN
taxlaw-2860	177	44	of	of	ADP
taxlaw-2860	177	45	any	any	DET
taxlaw-2860	177	46	property	property	NOUN
taxlaw-2860	177	47	included	include	VERB
taxlaw-2860	177	48	in	in	ADP
taxlaw-2860	177	49	the	the	DET
taxlaw-2860	177	50	gross	gross	ADJ
taxlaw-2860	177	51	estate	estate	NOUN
taxlaw-2860	177	52	.	.	PUNCT
taxlaw-2860	178	1	the	the	DET
taxlaw-2860	178	2	credit	credit	NOUN
taxlaw-2860	178	3	allowed	allow	VERB
taxlaw-2860	178	4	by	by	ADP
taxlaw-2860	178	5	this	this	DET
taxlaw-2860	178	6	subdivision	subdivision	NOUN
taxlaw-2860	178	7	shall	shall	AUX
taxlaw-2860	178	8	not	not	PART
taxlaw-2860	178	9	exceed	exceed	VERB
taxlaw-2860	178	10	80	80	NUM
taxlaw-2860	178	11	per	per	ADP
taxlaw-2860	178	12	centum	centum	NOUN
taxlaw-2860	178	13	of	of	ADP
taxlaw-2860	178	14	the	the	DET
taxlaw-2860	178	15	tax	tax	NOUN
taxlaw-2860	178	16	imposed	impose	VERB
taxlaw-2860	178	17	by	by	ADP
taxlaw-2860	178	18	this	this	DET
taxlaw-2860	178	19	section	section	NOUN
taxlaw-2860	178	20	…	…	PUNCT
taxlaw-2860	178	21	”	"	PUNCT
taxlaw-2860	178	22	)	)	PUNCT
taxlaw-2860	178	23	.	.	PUNCT
taxlaw-2860	179	1	in	in	ADP
taxlaw-2860	179	2	1932	1932	NUM
taxlaw-2860	179	3	,	,	PUNCT
taxlaw-2860	179	4	congress	congress	PROPN
taxlaw-2860	179	5	amended	amend	VERB
taxlaw-2860	179	6	the	the	DET
taxlaw-2860	179	7	estate	estate	NOUN
taxlaw-2860	179	8	tax	tax	NOUN
taxlaw-2860	179	9	regime	regime	NOUN
taxlaw-2860	179	10	by	by	ADP
taxlaw-2860	179	11	keeping	keep	VERB
taxlaw-2860	179	12	the	the	DET
taxlaw-2860	179	13	1926	1926	NUM
taxlaw-2860	179	14	rates	rate	NOUN
taxlaw-2860	179	15	in	in	ADP
taxlaw-2860	179	16	place	place	NOUN
taxlaw-2860	179	17	but	but	CCONJ
taxlaw-2860	179	18	supplementing	supplement	VERB
taxlaw-2860	179	19	them	they	PRON
taxlaw-2860	179	20	with	with	ADP
taxlaw-2860	179	21	an	an	DET
taxlaw-2860	179	22	“	"	PUNCT
taxlaw-2860	179	23	additional	additional	ADJ
taxlaw-2860	179	24	estate	estate	NOUN
taxlaw-2860	179	25	tax	tax	NOUN
taxlaw-2860	179	26	”	"	PUNCT
taxlaw-2860	179	27	which	which	PRON
taxlaw-2860	179	28	was	be	AUX
taxlaw-2860	179	29	not	not	PART
taxlaw-2860	179	30	subject	subject	ADJ
taxlaw-2860	179	31	to	to	ADP
taxlaw-2860	179	32	the	the	DET
taxlaw-2860	179	33	state	state	NOUN
taxlaw-2860	179	34	death	death	NOUN
taxlaw-2860	179	35	tax	tax	NOUN
taxlaw-2860	179	36	credit	credit	NOUN
taxlaw-2860	179	37	.	.	PUNCT
taxlaw-2860	180	1	see	see	VERB
taxlaw-2860	180	2	revenue	revenue	NOUN
taxlaw-2860	180	3	act	act	NOUN
taxlaw-2860	180	4	of	of	ADP
taxlaw-2860	180	5	1932	1932	NUM
taxlaw-2860	180	6	,	,	PUNCT
taxlaw-2860	180	7	pub	pub	NOUN
taxlaw-2860	180	8	.	.	PUNCT
taxlaw-2860	181	1	l.	l.	PROPN
taxlaw-2860	181	2	72–154	72–154	PROPN
taxlaw-2860	181	3	,	,	PUNCT
taxlaw-2860	181	4	§	§	PROPN
taxlaw-2860	181	5	§	§	PROPN
taxlaw-2860	181	6	401	401	NUM
taxlaw-2860	181	7	,	,	PUNCT
taxlaw-2860	181	8	402	402	NUM
taxlaw-2860	181	9	,	,	PUNCT
taxlaw-2860	181	10	47	47	NUM
taxlaw-2860	181	11	stat	stat	NOUN
taxlaw-2860	181	12	.	.	PUNCT
taxlaw-2860	182	1	169	169	NUM
taxlaw-2860	182	2	,	,	PUNCT
taxlaw-2860	182	3	245	245	NUM
taxlaw-2860	182	4	(	(	PUNCT
taxlaw-2860	182	5	adding	add	VERB
taxlaw-2860	182	6	the	the	DET
taxlaw-2860	182	7	“	"	PUNCT
taxlaw-2860	182	8	additional	additional	ADJ
taxlaw-2860	182	9	estate	estate	NOUN
taxlaw-2860	182	10	tax	tax	NOUN
taxlaw-2860	182	11	”	"	PUNCT
taxlaw-2860	182	12	and	and	CCONJ
taxlaw-2860	182	13	providing	provide	VERB
taxlaw-2860	182	14	that	that	SCONJ
taxlaw-2860	182	15	“	"	PUNCT
taxlaw-2860	182	16	the	the	DET
taxlaw-2860	182	17	credit	credit	NOUN
taxlaw-2860	182	18	provided	provide	VERB
taxlaw-2860	182	19	in	in	ADP
taxlaw-2860	182	20	section	section	NOUN
taxlaw-2860	182	21	301(c	301(c	NUM
taxlaw-2860	182	22	)	)	PUNCT
taxlaw-2860	182	23	of	of	ADP
taxlaw-2860	182	24	the	the	DET
taxlaw-2860	182	25	revenue	revenue	NOUN
taxlaw-2860	182	26	act	act	NOUN
taxlaw-2860	182	27	of	of	ADP
taxlaw-2860	182	28	1926	1926	NUM
taxlaw-2860	182	29	,	,	PUNCT
taxlaw-2860	182	30	as	as	SCONJ
taxlaw-2860	182	31	amended	amend	VERB
taxlaw-2860	182	32	(	(	PUNCT
taxlaw-2860	182	33	80	80	NUM
taxlaw-2860	182	34	per	per	ADP
taxlaw-2860	182	35	centum	centum	ADJ
taxlaw-2860	182	36	credit	credit	NOUN
taxlaw-2860	182	37	)	)	PUNCT
taxlaw-2860	182	38	,	,	PUNCT
taxlaw-2860	182	39	shall	shall	AUX
taxlaw-2860	182	40	not	not	PART
taxlaw-2860	182	41	be	be	AUX
taxlaw-2860	182	42	allowed	allow	VERB
taxlaw-2860	182	43	in	in	ADP
taxlaw-2860	182	44	respect	respect	NOUN
taxlaw-2860	182	45	of	of	ADP
taxlaw-2860	182	46	such	such	ADJ
taxlaw-2860	182	47	additional	additional	ADJ
taxlaw-2860	182	48	tax	tax	NOUN
taxlaw-2860	182	49	.	.	PUNCT
taxlaw-2860	182	50	”	"	PUNCT
taxlaw-2860	183	1	)	)	PUNCT
taxlaw-2860	183	2	34	34	NUM
taxlaw-2860	183	3	under	under	ADP
taxlaw-2860	183	4	the	the	DET
taxlaw-2860	183	5	state	state	NOUN
taxlaw-2860	183	6	death	death	NOUN
taxlaw-2860	183	7	tax	tax	NOUN
taxlaw-2860	183	8	credit	credit	NOUN
taxlaw-2860	183	9	in	in	ADP
taxlaw-2860	183	10	effect	effect	NOUN
taxlaw-2860	183	11	beginning	begin	VERB
taxlaw-2860	183	12	from	from	ADP
taxlaw-2860	183	13	1926	1926	NUM
taxlaw-2860	183	14	,	,	PUNCT
taxlaw-2860	183	15	an	an	DET
taxlaw-2860	183	16	estate	estate	NOUN
taxlaw-2860	183	17	could	could	AUX
taxlaw-2860	183	18	claim	claim	VERB
taxlaw-2860	183	19	a	a	DET
taxlaw-2860	183	20	dollar	dollar	NOUN
taxlaw-2860	183	21	-	-	PUNCT
taxlaw-2860	183	22	fordollar	fordollar	ADJ
taxlaw-2860	183	23	federal	federal	ADJ
taxlaw-2860	183	24	credit	credit	NOUN
taxlaw-2860	183	25	for	for	ADP
taxlaw-2860	183	26	state	state	NOUN
taxlaw-2860	183	27	estate	estate	NOUN
taxlaw-2860	183	28	taxes	taxis	NOUN
taxlaw-2860	183	29	paid	pay	VERB
taxlaw-2860	183	30	up	up	ADP
taxlaw-2860	183	31	to	to	PART
taxlaw-2860	183	32	80	80	NUM
taxlaw-2860	183	33	%	%	NOUN
taxlaw-2860	183	34	of	of	ADP
taxlaw-2860	183	35	the	the	DET
taxlaw-2860	183	36	basic	basic	ADJ
taxlaw-2860	183	37	estate	estate	NOUN
taxlaw-2860	183	38	tax	tax	NOUN
taxlaw-2860	183	39	.	.	PUNCT
taxlaw-2860	184	1	originally	originally	ADV
taxlaw-2860	184	2	,	,	PUNCT
taxlaw-2860	184	3	congress	congress	PROPN
taxlaw-2860	184	4	enacted	enact	VERB
taxlaw-2860	184	5	this	this	DET
taxlaw-2860	184	6	regime	regime	NOUN
taxlaw-2860	184	7	to	to	PART
taxlaw-2860	184	8	facilitate	facilitate	VERB
taxlaw-2860	184	9	state	state	NOUN
taxlaw-2860	184	10	estate	estate	NOUN
taxlaw-2860	184	11	tax	tax	NOUN
taxlaw-2860	184	12	collections	collection	NOUN
taxlaw-2860	184	13	and	and	CCONJ
taxlaw-2860	184	14	most	most	ADJ
taxlaw-2860	184	15	states	state	NOUN
taxlaw-2860	184	16	took	take	VERB
taxlaw-2860	184	17	advantage	advantage	NOUN
taxlaw-2860	184	18	of	of	ADP
taxlaw-2860	184	19	this	this	DET
taxlaw-2860	184	20	mechanism	mechanism	NOUN
taxlaw-2860	184	21	by	by	ADP
taxlaw-2860	184	22	enacting	enact	VERB
taxlaw-2860	184	23	state	state	NOUN
taxlaw-2860	184	24	estate	estate	NOUN
taxlaw-2860	184	25	taxes	taxis	NOUN
taxlaw-2860	184	26	exactly	exactly	ADV
taxlaw-2860	184	27	equal	equal	ADJ
taxlaw-2860	184	28	to	to	ADP
taxlaw-2860	184	29	the	the	DET
taxlaw-2860	184	30	available	available	ADJ
taxlaw-2860	184	31	credit	credit	NOUN
taxlaw-2860	184	32	.	.	PUNCT
taxlaw-2860	185	1	see	see	VERB
taxlaw-2860	185	2	cooper	cooper	PROPN
taxlaw-2860	185	3	,	,	PUNCT
taxlaw-2860	185	4	supra	supra	PROPN
taxlaw-2860	185	5	note	note	PROPN
taxlaw-2860	185	6	8	8	NUM
taxlaw-2860	185	7	,	,	PUNCT
taxlaw-2860	185	8	at	at	ADP
taxlaw-2860	185	9	852–70	852–70	NUM
taxlaw-2860	185	10	(	(	PUNCT
taxlaw-2860	185	11	discussing	discuss	VERB
taxlaw-2860	185	12	congress	congress	PROPN
taxlaw-2860	185	13	’s	’s	PART
taxlaw-2860	185	14	motivation	motivation	NOUN
taxlaw-2860	185	15	in	in	ADP
taxlaw-2860	185	16	enacting	enact	VERB
taxlaw-2860	185	17	the	the	DET
taxlaw-2860	185	18	state	state	NOUN
taxlaw-2860	185	19	death	death	NOUN
taxlaw-2860	185	20	tax	tax	NOUN
taxlaw-2860	185	21	credit	credit	NOUN
taxlaw-2860	185	22	and	and	CCONJ
taxlaw-2860	185	23	state	state	NOUN
taxlaw-2860	185	24	legislative	legislative	ADJ
taxlaw-2860	185	25	responses	response	NOUN
taxlaw-2860	185	26	)	)	PUNCT
taxlaw-2860	185	27	.	.	PUNCT
taxlaw-2860	186	1	the	the	DET
taxlaw-2860	186	2	additional	additional	ADJ
taxlaw-2860	186	3	estate	estate	NOUN
taxlaw-2860	186	4	tax	tax	NOUN
taxlaw-2860	186	5	enacted	enact	VERB
taxlaw-2860	186	6	in	in	ADP
taxlaw-2860	186	7	1932	1932	NUM
taxlaw-2860	186	8	was	be	AUX
taxlaw-2860	186	9	not	not	PART
taxlaw-2860	186	10	included	include	VERB
taxlaw-2860	186	11	in	in	ADP
taxlaw-2860	186	12	this	this	DET
taxlaw-2860	186	13	revenue	revenue	NOUN
taxlaw-2860	186	14	-	-	PUNCT
taxlaw-2860	186	15	sharing	share	VERB
taxlaw-2860	186	16	regime	regime	NOUN
taxlaw-2860	186	17	,	,	PUNCT
taxlaw-2860	186	18	thus	thus	ADV
taxlaw-2860	186	19	allowing	allow	VERB
taxlaw-2860	186	20	congress	congress	PROPN
taxlaw-2860	186	21	to	to	PART
taxlaw-2860	186	22	increase	increase	VERB
taxlaw-2860	186	23	estate	estate	NOUN
taxlaw-2860	186	24	tax	tax	NOUN
taxlaw-2860	186	25	rates	rate	NOUN
taxlaw-2860	186	26	without	without	ADP
taxlaw-2860	186	27	sharing	share	VERB
taxlaw-2860	186	28	the	the	DET
taxlaw-2860	186	29	resulting	result	VERB
taxlaw-2860	186	30	revenue	revenue	NOUN
taxlaw-2860	186	31	with	with	ADP
taxlaw-2860	186	32	the	the	DET
taxlaw-2860	186	33	states	state	NOUN
taxlaw-2860	186	34	.	.	PUNCT
taxlaw-2860	187	1	see	see	VERB
taxlaw-2860	187	2	cooper	cooper	PROPN
taxlaw-2860	187	3	,	,	PUNCT
taxlaw-2860	187	4	supra	supra	PROPN
taxlaw-2860	187	5	note	note	PROPN
taxlaw-2860	187	6	31	31	NUM
taxlaw-2860	187	7	,	,	PUNCT
taxlaw-2860	187	8	at	at	ADP
taxlaw-2860	187	9	905–09	905–09	PROPN
taxlaw-2860	187	10	(	(	PUNCT
taxlaw-2860	187	11	discussing	discuss	VERB
taxlaw-2860	187	12	congress	congress	PROPN
taxlaw-2860	187	13	’s	’s	PART
taxlaw-2860	187	14	motivation	motivation	NOUN
taxlaw-2860	187	15	in	in	ADP
taxlaw-2860	187	16	restructuring	restructure	VERB
taxlaw-2860	187	17	the	the	DET
taxlaw-2860	187	18	estate	estate	NOUN
taxlaw-2860	187	19	tax	tax	NOUN
taxlaw-2860	187	20	and	and	CCONJ
taxlaw-2860	187	21	illustrating	illustrate	VERB
taxlaw-2860	187	22	the	the	DET
taxlaw-2860	187	23	resulting	result	VERB
taxlaw-2860	187	24	effect	effect	NOUN
taxlaw-2860	187	25	on	on	ADP
taxlaw-2860	187	26	tax	tax	NOUN
taxlaw-2860	187	27	rates	rate	NOUN
taxlaw-2860	187	28	)	)	PUNCT
taxlaw-2860	187	29	.	.	PUNCT
taxlaw-2860	188	1	35	35	NUM
taxlaw-2860	188	2	congress	congress	PROPN
taxlaw-2860	188	3	offered	offer	VERB
taxlaw-2860	188	4	this	this	DET
taxlaw-2860	188	5	relief	relief	NOUN
taxlaw-2860	188	6	retroactively	retroactively	ADV
taxlaw-2860	188	7	to	to	ADP
taxlaw-2860	188	8	those	those	PRON
taxlaw-2860	188	9	dying	die	VERB
taxlaw-2860	188	10	during	during	ADP
taxlaw-2860	188	11	world	world	PROPN
taxlaw-2860	188	12	war	war	PROPN
taxlaw-2860	188	13	ii	ii	PROPN
taxlaw-2860	188	14	.	.	PUNCT
taxlaw-2860	189	1	see	see	VERB
taxlaw-2860	189	2	pub	pub	NOUN
taxlaw-2860	189	3	.	.	PUNCT
taxlaw-2860	190	1	l.	l.	PROPN
taxlaw-2860	190	2	no	no	INTJ
taxlaw-2860	190	3	.	.	PUNCT
taxlaw-2860	191	1	81–378	81–378	NUM
taxlaw-2860	191	2	,	,	PUNCT
taxlaw-2860	191	3	§	§	PROPN
taxlaw-2860	191	4	10	10	NUM
taxlaw-2860	191	5	,	,	PUNCT
taxlaw-2860	191	6	63	63	NUM
taxlaw-2860	191	7	stat	stat	NOUN
taxlaw-2860	191	8	.	.	PUNCT
taxlaw-2860	192	1	891	891	NUM
taxlaw-2860	192	2	,	,	PUNCT
taxlaw-2860	192	3	896	896	NUM
taxlaw-2860	192	4	(	(	PUNCT
taxlaw-2860	192	5	1949	1949	NUM
taxlaw-2860	192	6	)	)	PUNCT
taxlaw-2860	192	7	(	(	PUNCT
taxlaw-2860	192	8	providing	provide	VERB
taxlaw-2860	192	9	that	that	SCONJ
taxlaw-2860	192	10	additional	additional	ADJ
taxlaw-2860	192	11	estate	estate	NOUN
taxlaw-2860	192	12	tax	tax	NOUN
taxlaw-2860	192	13	shall	shall	AUX
taxlaw-2860	192	14	not	not	PART
taxlaw-2860	192	15	apply	apply	VERB
taxlaw-2860	192	16	to	to	ADP
taxlaw-2860	192	17	estates	estate	NOUN
taxlaw-2860	192	18	of	of	ADP
taxlaw-2860	192	19	decedents	decedent	NOUN
taxlaw-2860	192	20	killed	kill	VERB
taxlaw-2860	192	21	in	in	ADP
taxlaw-2860	192	22	action	action	NOUN
taxlaw-2860	192	23	between	between	ADP
taxlaw-2860	192	24	december	december	PROPN
taxlaw-2860	192	25	7	7	NUM
taxlaw-2860	192	26	,	,	PUNCT
taxlaw-2860	192	27	1941	1941	NUM
taxlaw-2860	192	28	(	(	PUNCT
taxlaw-2860	192	29	the	the	DET
taxlaw-2860	192	30	attack	attack	NOUN
taxlaw-2860	192	31	on	on	ADP
taxlaw-2860	192	32	pearl	pearl	NOUN
taxlaw-2860	192	33	harbor	harbor	PROPN
taxlaw-2860	192	34	)	)	PUNCT
taxlaw-2860	192	35	and	and	CCONJ
taxlaw-2860	192	36	december	december	PROPN
taxlaw-2860	192	37	31	31	NUM
taxlaw-2860	192	38	,	,	PUNCT
taxlaw-2860	192	39	1946	1946	NUM
taxlaw-2860	192	40	(	(	PUNCT
taxlaw-2860	192	41	the	the	DET
taxlaw-2860	192	42	date	date	NOUN
taxlaw-2860	192	43	president	president	PROPN
taxlaw-2860	192	44	truman	truman	PROPN
taxlaw-2860	192	45	proclaimed	proclaim	VERB
taxlaw-2860	192	46	to	to	PART
taxlaw-2860	192	47	be	be	AUX
taxlaw-2860	192	48	the	the	DET
taxlaw-2860	192	49	end	end	NOUN
taxlaw-2860	192	50	of	of	ADP
taxlaw-2860	192	51	the	the	DET
taxlaw-2860	192	52	war	war	NOUN
taxlaw-2860	192	53	)	)	PUNCT
taxlaw-2860	192	54	.	.	PUNCT
taxlaw-2860	193	1	see	see	VERB
taxlaw-2860	193	2	proclamation	proclamation	NOUN
taxlaw-2860	193	3	no	no	INTJ
taxlaw-2860	193	4	.	.	NOUN
taxlaw-2860	193	5	2714	2714	NUM
taxlaw-2860	193	6	,	,	PUNCT
taxlaw-2860	193	7	3	3	NUM
taxlaw-2860	193	8	c.f.r	c.f.r	NOUN
taxlaw-2860	193	9	.	.	PUNCT
taxlaw-2860	194	1	19431948	19431948	NUM
taxlaw-2860	194	2	comp	comp	NOUN
taxlaw-2860	194	3	.	.	PUNCT
taxlaw-2860	195	1	(	(	PUNCT
taxlaw-2860	195	2	dec	dec	PROPN
taxlaw-2860	195	3	.	.	PROPN
taxlaw-2860	195	4	31	31	NUM
taxlaw-2860	195	5	,	,	PUNCT
taxlaw-2860	195	6	1946	1946	NUM
taxlaw-2860	195	7	)	)	PUNCT
taxlaw-2860	195	8	.	.	PUNCT
taxlaw-2860	196	1	36	36	NUM
taxlaw-2860	196	2	pub	pub	NOUN
taxlaw-2860	196	3	.	.	PUNCT
taxlaw-2860	197	1	l.	l.	PROPN
taxlaw-2860	197	2	no	no	INTJ
taxlaw-2860	197	3	.	.	PUNCT
taxlaw-2860	198	1	81–378	81–378	NUM
taxlaw-2860	198	2	,	,	PUNCT
taxlaw-2860	198	3	§	§	PROPN
taxlaw-2860	198	4	10	10	NUM
taxlaw-2860	198	5	,	,	PUNCT
taxlaw-2860	198	6	63	63	NUM
taxlaw-2860	198	7	stat	stat	NOUN
taxlaw-2860	198	8	.	.	PUNCT
taxlaw-2860	199	1	891	891	NUM
taxlaw-2860	199	2	,	,	PUNCT
taxlaw-2860	199	3	896	896	NUM
taxlaw-2860	199	4	(	(	PUNCT
taxlaw-2860	199	5	1949	1949	NUM
taxlaw-2860	199	6	)	)	PUNCT
taxlaw-2860	199	7	.	.	PUNCT
taxlaw-2860	200	1	37	37	NUM
taxlaw-2860	200	2	95	95	NUM
taxlaw-2860	200	3	cong	cong	NOUN
taxlaw-2860	200	4	.	.	PUNCT
taxlaw-2860	201	1	rec	rec	PROPN
taxlaw-2860	201	2	.	.	PROPN
taxlaw-2860	201	3	12,997	12,997	NUM
taxlaw-2860	201	4	(	(	PUNCT
taxlaw-2860	201	5	1949	1949	NUM
taxlaw-2860	201	6	)	)	PUNCT
taxlaw-2860	201	7	(	(	PUNCT
taxlaw-2860	201	8	amendment	amendment	NOUN
taxlaw-2860	201	9	was	be	AUX
taxlaw-2860	201	10	approved	approve	VERB
taxlaw-2860	201	11	by	by	ADP
taxlaw-2860	201	12	voice	voice	NOUN
taxlaw-2860	201	13	vote	vote	NOUN
taxlaw-2860	201	14	without	without	ADP
taxlaw-2860	201	15	any	any	DET
taxlaw-2860	201	16	debate	debate	NOUN
taxlaw-2860	201	17	)	)	PUNCT
taxlaw-2860	201	18	.	.	PUNCT
taxlaw-2860	202	1	38	38	NUM
taxlaw-2860	202	2	pub	pub	NOUN
taxlaw-2860	202	3	.	.	PUNCT
taxlaw-2860	203	1	l.	l.	PROPN
taxlaw-2860	203	2	no	no	INTJ
taxlaw-2860	203	3	.	.	PUNCT
taxlaw-2860	204	1	82–183	82–183	NUM
taxlaw-2860	204	2	,	,	PUNCT
taxlaw-2860	204	3	§	§	NOUN
taxlaw-2860	204	4	606	606	NUM
taxlaw-2860	204	5	,	,	PUNCT
taxlaw-2860	204	6	65	65	NUM
taxlaw-2860	204	7	stat	stat	NOUN
taxlaw-2860	204	8	.	.	PUNCT
taxlaw-2860	205	1	452	452	NUM
taxlaw-2860	205	2	,	,	PUNCT
taxlaw-2860	205	3	567	567	NUM
taxlaw-2860	205	4	(	(	PUNCT
taxlaw-2860	205	5	1951	1951	NUM
taxlaw-2860	205	6	)	)	PUNCT
taxlaw-2860	205	7	(	(	PUNCT
taxlaw-2860	205	8	extending	extend	VERB
taxlaw-2860	205	9	partial	partial	ADJ
taxlaw-2860	205	10	estate	estate	NOUN
taxlaw-2860	205	11	tax	tax	NOUN
taxlaw-2860	205	12	exemption	exemption	NOUN
taxlaw-2860	205	13	to	to	ADP
taxlaw-2860	205	14	those	those	PRON
taxlaw-2860	205	15	killed	kill	VERB
taxlaw-2860	205	16	in	in	ADP
taxlaw-2860	205	17	action	action	NOUN
taxlaw-2860	205	18	while	while	SCONJ
taxlaw-2860	205	19	serving	serve	VERB
taxlaw-2860	205	20	in	in	ADP
taxlaw-2860	205	21	a	a	DET
taxlaw-2860	205	22	combat	combat	NOUN
taxlaw-2860	205	23	zone	zone	NOUN
taxlaw-2860	205	24	after	after	ADP
taxlaw-2860	205	25	june	june	PROPN
taxlaw-2860	205	26	24	24	NUM
taxlaw-2860	205	27	,	,	PUNCT
taxlaw-2860	205	28	1950	1950	NUM
taxlaw-2860	205	29	and	and	CCONJ
taxlaw-2860	205	30	before	before	ADP
taxlaw-2860	205	31	january	january	PROPN
taxlaw-2860	205	32	1	1	NUM
taxlaw-2860	205	33	,	,	PUNCT
taxlaw-2860	205	34	1954	1954	NUM
taxlaw-2860	205	35	)	)	PUNCT
taxlaw-2860	205	36	.	.	PUNCT
taxlaw-2860	206	1	39	39	NUM
taxlaw-2860	206	2	i.r.c	i.r.c	NOUN
taxlaw-2860	206	3	.	.	PUNCT
taxlaw-2860	207	1	§	§	PROPN
taxlaw-2860	207	2	2201	2201	NUM
taxlaw-2860	207	3	(	(	PUNCT
taxlaw-2860	207	4	1954	1954	NUM
taxlaw-2860	207	5	)	)	PUNCT
taxlaw-2860	207	6	.	.	PUNCT
taxlaw-2860	208	1	120	120	NUM
taxlaw-2860	208	2	columbia	columbia	PROPN
taxlaw-2860	208	3	journal	journal	PROPN
taxlaw-2860	208	4	of	of	ADP
taxlaw-2860	208	5	tax	tax	NOUN
taxlaw-2860	208	6	law	law	NOUN
taxlaw-2860	209	1	[	[	X
taxlaw-2860	209	2	vol.9:113	vol.9:113	PROPN
taxlaw-2860	209	3	or	or	CCONJ
taxlaw-2860	209	4	after	after	ADP
taxlaw-2860	209	5	july	july	PROPN
taxlaw-2860	209	6	1	1	NUM
taxlaw-2860	209	7	,	,	PUNCT
taxlaw-2860	209	8	1973.40	1973.40	NUM
taxlaw-2860	209	9	the	the	DET
taxlaw-2860	209	10	exemption	exemption	NOUN
taxlaw-2860	209	11	,	,	PUNCT
taxlaw-2860	209	12	by	by	ADP
taxlaw-2860	209	13	then	then	ADV
taxlaw-2860	209	14	codified	codify	VERB
taxlaw-2860	209	15	in	in	ADP
taxlaw-2860	209	16	i.r.c	i.r.c	NOUN
taxlaw-2860	209	17	.	.	PUNCT
taxlaw-2860	210	1	§	§	PROPN
taxlaw-2860	210	2	2201	2201	NUM
taxlaw-2860	210	3	,	,	PUNCT
taxlaw-2860	210	4	was	be	AUX
taxlaw-2860	210	5	later	later	ADJ
taxlaw-2860	210	6	expanded41	expanded41	NOUN
taxlaw-2860	210	7	to	to	PART
taxlaw-2860	210	8	extend	extend	VERB
taxlaw-2860	210	9	partial	partial	ADJ
taxlaw-2860	210	10	estate	estate	NOUN
taxlaw-2860	210	11	tax	tax	NOUN
taxlaw-2860	210	12	relief	relief	NOUN
taxlaw-2860	210	13	to	to	ADP
taxlaw-2860	210	14	all	all	DET
taxlaw-2860	210	15	citizens	citizen	NOUN
taxlaw-2860	210	16	(	(	PUNCT
taxlaw-2860	210	17	whether	whether	SCONJ
taxlaw-2860	210	18	military	military	ADJ
taxlaw-2860	210	19	personnel	personnel	NOUN
taxlaw-2860	210	20	or	or	CCONJ
taxlaw-2860	210	21	civilians	civilian	NOUN
taxlaw-2860	210	22	)	)	PUNCT
taxlaw-2860	210	23	dying	die	VERB
taxlaw-2860	210	24	as	as	ADP
taxlaw-2860	210	25	a	a	DET
taxlaw-2860	210	26	result	result	NOUN
taxlaw-2860	210	27	of	of	ADP
taxlaw-2860	210	28	the	the	DET
taxlaw-2860	210	29	terrorist	terrorist	ADJ
taxlaw-2860	210	30	attacks	attack	NOUN
taxlaw-2860	210	31	of	of	ADP
taxlaw-2860	210	32	april	april	PROPN
taxlaw-2860	210	33	19	19	NUM
taxlaw-2860	210	34	,	,	PUNCT
taxlaw-2860	210	35	1995,42	1995,42	NUM
taxlaw-2860	210	36	and	and	CCONJ
taxlaw-2860	210	37	september	september	PROPN
taxlaw-2860	210	38	11	11	NUM
taxlaw-2860	210	39	,	,	PUNCT
taxlaw-2860	210	40	2001,43	2001,43	NUM
taxlaw-2860	210	41	or	or	CCONJ
taxlaw-2860	210	42	by	by	ADP
taxlaw-2860	210	43	anthrax	anthrax	NOUN
taxlaw-2860	210	44	poisoning.44	poisoning.44	NOUN
taxlaw-2860	210	45	a	a	DET
taxlaw-2860	210	46	final	final	ADJ
taxlaw-2860	210	47	expansion	expansion	NOUN
taxlaw-2860	210	48	provided	provide	VERB
taxlaw-2860	210	49	relief	relief	NOUN
taxlaw-2860	210	50	to	to	ADP
taxlaw-2860	210	51	the	the	DET
taxlaw-2860	210	52	estate	estate	NOUN
taxlaw-2860	210	53	of	of	ADP
taxlaw-2860	210	54	any	any	DET
taxlaw-2860	210	55	astronaut	astronaut	NOUN
taxlaw-2860	210	56	whose	whose	DET
taxlaw-2860	210	57	death	death	NOUN
taxlaw-2860	210	58	occurs	occur	VERB
taxlaw-2860	210	59	in	in	ADP
taxlaw-2860	210	60	the	the	DET
taxlaw-2860	210	61	line	line	NOUN
taxlaw-2860	210	62	of	of	ADP
taxlaw-2860	210	63	duty	duty	NOUN
taxlaw-2860	210	64	after	after	ADP
taxlaw-2860	210	65	2002.45	2002.45	NUM
taxlaw-2860	210	66	as	as	SCONJ
taxlaw-2860	210	67	congress	congress	PROPN
taxlaw-2860	210	68	expanded	expand	VERB
taxlaw-2860	210	69	the	the	DET
taxlaw-2860	210	70	scope	scope	NOUN
taxlaw-2860	210	71	of	of	ADP
taxlaw-2860	210	72	the	the	DET
taxlaw-2860	210	73	combat	combat	NOUN
taxlaw-2860	210	74	exemption	exemption	NOUN
taxlaw-2860	210	75	it	it	PRON
taxlaw-2860	210	76	also	also	ADV
taxlaw-2860	210	77	added	add	VERB
taxlaw-2860	210	78	,	,	PUNCT
taxlaw-2860	210	79	and	and	CCONJ
taxlaw-2860	210	80	expanded	expand	VERB
taxlaw-2860	210	81	,	,	PUNCT
taxlaw-2860	210	82	numerous	numerous	ADJ
taxlaw-2860	210	83	other	other	ADJ
taxlaw-2860	210	84	provisions	provision	NOUN
taxlaw-2860	210	85	offering	offer	VERB
taxlaw-2860	210	86	tax	tax	NOUN
taxlaw-2860	210	87	relief	relief	NOUN
taxlaw-2860	210	88	to	to	ADP
taxlaw-2860	210	89	those	those	PRON
taxlaw-2860	210	90	serving	serve	VERB
taxlaw-2860	210	91	in	in	ADP
taxlaw-2860	210	92	combat	combat	NOUN
taxlaw-2860	210	93	zones	zone	NOUN
taxlaw-2860	210	94	.	.	PUNCT
taxlaw-2860	211	1	foremost	foremost	ADV
taxlaw-2860	211	2	among	among	ADP
taxlaw-2860	211	3	these	these	PRON
taxlaw-2860	211	4	is	be	AUX
taxlaw-2860	211	5	the	the	DET
taxlaw-2860	211	6	income	income	NOUN
taxlaw-2860	211	7	tax	tax	NOUN
taxlaw-2860	211	8	analogue	analogue	NOUN
taxlaw-2860	211	9	to	to	ADP
taxlaw-2860	211	10	the	the	DET
taxlaw-2860	211	11	combat	combat	NOUN
taxlaw-2860	211	12	exemption	exemption	NOUN
taxlaw-2860	211	13	,	,	PUNCT
taxlaw-2860	211	14	codified	codify	VERB
taxlaw-2860	211	15	at	at	ADP
taxlaw-2860	211	16	i.r.c	i.r.c	NOUN
taxlaw-2860	211	17	.	.	PUNCT
taxlaw-2860	212	1	§	§	PROPN
taxlaw-2860	212	2	692(a	692(a	PROPN
taxlaw-2860	212	3	)	)	PUNCT
taxlaw-2860	212	4	,	,	PUNCT
taxlaw-2860	212	5	which	which	PRON
taxlaw-2860	212	6	provides	provide	VERB
taxlaw-2860	212	7	for	for	ADP
taxlaw-2860	212	8	a	a	DET
taxlaw-2860	212	9	soldier	soldier	NOUN
taxlaw-2860	212	10	dying	die	VERB
taxlaw-2860	212	11	in	in	ADP
taxlaw-2860	212	12	a	a	DET
taxlaw-2860	212	13	combat	combat	NOUN
taxlaw-2860	212	14	zone	zone	NOUN
taxlaw-2860	212	15	to	to	PART
taxlaw-2860	212	16	receive	receive	VERB
taxlaw-2860	212	17	a	a	DET
taxlaw-2860	212	18	refund	refund	NOUN
taxlaw-2860	212	19	of	of	ADP
taxlaw-2860	212	20	all	all	DET
taxlaw-2860	212	21	income	income	NOUN
taxlaw-2860	212	22	taxes	taxis	NOUN
taxlaw-2860	212	23	paid	pay	VERB
taxlaw-2860	212	24	while	while	SCONJ
taxlaw-2860	212	25	in	in	ADP
taxlaw-2860	212	26	that	that	DET
taxlaw-2860	212	27	combat	combat	NOUN
taxlaw-2860	212	28	zone	zone	NOUN
taxlaw-2860	212	29	(	(	PUNCT
taxlaw-2860	212	30	hereinafter	hereinafter	VERB
taxlaw-2860	212	31	the	the	DET
taxlaw-2860	212	32	“	"	PUNCT
taxlaw-2860	212	33	income	income	NOUN
taxlaw-2860	212	34	tax	tax	NOUN
taxlaw-2860	212	35	exemption	exemption	NOUN
taxlaw-2860	212	36	”	"	PUNCT
taxlaw-2860	212	37	)	)	PUNCT
taxlaw-2860	212	38	.	.	PUNCT
taxlaw-2860	213	1	46	46	NUM
taxlaw-2860	214	1	in	in	ADP
taxlaw-2860	214	2	addition	addition	NOUN
taxlaw-2860	214	3	the	the	DET
taxlaw-2860	214	4	code	code	NOUN
taxlaw-2860	214	5	now	now	ADV
taxlaw-2860	214	6	offers	offer	VERB
taxlaw-2860	214	7	a	a	DET
taxlaw-2860	214	8	series	series	NOUN
taxlaw-2860	214	9	of	of	ADP
taxlaw-2860	214	10	other	other	ADJ
taxlaw-2860	214	11	tax	tax	NOUN
taxlaw-2860	214	12	benefits	benefit	NOUN
taxlaw-2860	214	13	for	for	ADP
taxlaw-2860	214	14	combatants.47	combatants.47	NOUN
taxlaw-2860	214	15	as	as	ADP
taxlaw-2860	214	16	examples	example	NOUN
taxlaw-2860	214	17	,	,	PUNCT
taxlaw-2860	214	18	i.r.c	i.r.c	NOUN
taxlaw-2860	214	19	.	.	PUNCT
taxlaw-2860	215	1	§	§	PROPN
taxlaw-2860	215	2	112	112	NUM
taxlaw-2860	215	3	excludes	exclude	NOUN
taxlaw-2860	215	4	compensation	compensation	NOUN
taxlaw-2860	215	5	received	receive	VERB
taxlaw-2860	215	6	in	in	ADP
taxlaw-2860	215	7	a	a	DET
taxlaw-2860	215	8	combat	combat	NOUN
taxlaw-2860	215	9	zone,48	zone,48	NOUN
taxlaw-2860	215	10	i.r.c	i.r.c	NOUN
taxlaw-2860	215	11	.	.	PUNCT
taxlaw-2860	216	1	§	§	PROPN
taxlaw-2860	216	2	104(a)(4	104(a)(4	NUM
taxlaw-2860	216	3	)	)	PUNCT
taxlaw-2860	216	4	excludes	exclude	VERB
taxlaw-2860	216	5	combat	combat	NOUN
taxlaw-2860	216	6	-	-	PUNCT
taxlaw-2860	216	7	related	relate	VERB
taxlaw-2860	216	8	disability	disability	NOUN
taxlaw-2860	216	9	payments,49	payments,49	NOUN
taxlaw-2860	216	10	i.r.c	i.r.c	NOUN
taxlaw-2860	216	11	.	.	PUNCT
taxlaw-2860	217	1	§	§	PROPN
taxlaw-2860	217	2	4253(d	4253(d	PROPN
taxlaw-2860	217	3	)	)	PUNCT
taxlaw-2860	217	4	40	40	NUM
taxlaw-2860	217	5	pub	pub	NOUN
taxlaw-2860	217	6	.	.	PUNCT
taxlaw-2860	218	1	l.	l.	PROPN
taxlaw-2860	218	2	no	no	INTJ
taxlaw-2860	218	3	.	.	PUNCT
taxlaw-2860	219	1	93–597	93–597	NUM
taxlaw-2860	219	2	,	,	PUNCT
taxlaw-2860	219	3	§	§	PROPN
taxlaw-2860	219	4	6(b	6(b	NUM
taxlaw-2860	219	5	)	)	PUNCT
taxlaw-2860	219	6	,	,	PUNCT
taxlaw-2860	219	7	88	88	NUM
taxlaw-2860	219	8	stat	stat	NOUN
taxlaw-2860	219	9	.	.	PUNCT
taxlaw-2860	220	1	1950	1950	NUM
taxlaw-2860	220	2	,	,	PUNCT
taxlaw-2860	220	3	1953	1953	NUM
taxlaw-2860	220	4	(	(	PUNCT
taxlaw-2860	220	5	1975	1975	NUM
taxlaw-2860	220	6	)	)	PUNCT
taxlaw-2860	220	7	.	.	PUNCT
taxlaw-2860	221	1	that	that	DET
taxlaw-2860	221	2	act	act	NOUN
taxlaw-2860	221	3	contained	contain	VERB
taxlaw-2860	221	4	a	a	DET
taxlaw-2860	221	5	typographical	typographical	ADJ
taxlaw-2860	221	6	error	error	NOUN
taxlaw-2860	221	7	that	that	PRON
taxlaw-2860	221	8	was	be	AUX
taxlaw-2860	221	9	corrected	correct	VERB
taxlaw-2860	221	10	by	by	ADP
taxlaw-2860	221	11	title	title	NOUN
taxlaw-2860	221	12	xix	xix	PROPN
taxlaw-2860	221	13	,	,	PUNCT
taxlaw-2860	221	14	pub	pub	NOUN
taxlaw-2860	221	15	.	.	PUNCT
taxlaw-2860	222	1	l.	l.	PROPN
taxlaw-2860	222	2	no	no	INTJ
taxlaw-2860	222	3	.	.	PUNCT
taxlaw-2860	223	1	94–455	94–455	NUM
taxlaw-2860	223	2	,	,	PUNCT
taxlaw-2860	223	3	§	§	PROPN
taxlaw-2860	223	4	1902(a)(7)(a	1902(a)(7)(a	NUM
taxlaw-2860	223	5	)	)	PUNCT
taxlaw-2860	223	6	,	,	PUNCT
taxlaw-2860	223	7	90	90	NUM
taxlaw-2860	223	8	stat	stat	NOUN
taxlaw-2860	223	9	.	.	PUNCT
taxlaw-2860	224	1	1805	1805	NUM
taxlaw-2860	224	2	,	,	PUNCT
taxlaw-2860	224	3	1805	1805	NUM
taxlaw-2860	224	4	(	(	PUNCT
taxlaw-2860	224	5	1976	1976	NUM
taxlaw-2860	224	6	)	)	PUNCT
taxlaw-2860	224	7	(	(	PUNCT
taxlaw-2860	224	8	correcting	correct	VERB
taxlaw-2860	224	9	erroneous	erroneous	ADJ
taxlaw-2860	224	10	cross	cross	NOUN
taxlaw-2860	224	11	-	-	NOUN
taxlaw-2860	224	12	reference	reference	NOUN
taxlaw-2860	224	13	that	that	PRON
taxlaw-2860	224	14	had	have	AUX
taxlaw-2860	224	15	been	be	AUX
taxlaw-2860	224	16	to	to	PART
taxlaw-2860	224	17	section	section	NOUN
taxlaw-2860	224	18	“	"	PUNCT
taxlaw-2860	224	19	2210	2210	NUM
taxlaw-2860	224	20	”	"	PUNCT
taxlaw-2860	224	21	rather	rather	ADV
taxlaw-2860	224	22	than	than	ADP
taxlaw-2860	224	23	the	the	DET
taxlaw-2860	224	24	intended	intended	ADJ
taxlaw-2860	224	25	section	section	NOUN
taxlaw-2860	224	26	“	"	PUNCT
taxlaw-2860	224	27	2201	2201	NUM
taxlaw-2860	224	28	”	"	PUNCT
taxlaw-2860	224	29	)	)	PUNCT
taxlaw-2860	224	30	.	.	PUNCT
taxlaw-2860	225	1	41	41	NUM
taxlaw-2860	225	2	victims	victim	NOUN
taxlaw-2860	225	3	of	of	ADP
taxlaw-2860	225	4	terrorism	terrorism	NOUN
taxlaw-2860	225	5	tax	tax	NOUN
taxlaw-2860	225	6	relief	relief	NOUN
taxlaw-2860	225	7	act	act	NOUN
taxlaw-2860	225	8	of	of	ADP
taxlaw-2860	225	9	2001	2001	NUM
taxlaw-2860	225	10	§	§	PROPN
taxlaw-2860	225	11	103	103	NUM
taxlaw-2860	225	12	;	;	PUNCT
taxlaw-2860	225	13	pub	pub	NOUN
taxlaw-2860	225	14	.	.	PUNCT
taxlaw-2860	225	15	l.	l.	PROPN
taxlaw-2860	226	1	no	no	INTJ
taxlaw-2860	226	2	.	.	PUNCT
taxlaw-2860	227	1	107–134	107–134	NUM
taxlaw-2860	227	2	,	,	PUNCT
taxlaw-2860	227	3	115	115	NUM
taxlaw-2860	227	4	stat	stat	NOUN
taxlaw-2860	227	5	.	.	PUNCT
taxlaw-2860	228	1	2427	2427	NUM
taxlaw-2860	228	2	,	,	PUNCT
taxlaw-2860	228	3	2430	2430	NUM
taxlaw-2860	228	4	(	(	PUNCT
taxlaw-2860	228	5	2002	2002	NUM
taxlaw-2860	228	6	)	)	PUNCT
taxlaw-2860	228	7	.	.	PUNCT
taxlaw-2860	229	1	this	this	DET
taxlaw-2860	229	2	major	major	ADJ
taxlaw-2860	229	3	expansion	expansion	NOUN
taxlaw-2860	229	4	of	of	ADP
taxlaw-2860	229	5	the	the	DET
taxlaw-2860	229	6	combat	combat	NOUN
taxlaw-2860	229	7	exemption	exemption	NOUN
taxlaw-2860	229	8	included	include	VERB
taxlaw-2860	229	9	adoption	adoption	NOUN
taxlaw-2860	229	10	of	of	ADP
taxlaw-2860	229	11	a	a	DET
taxlaw-2860	229	12	separate	separate	ADJ
taxlaw-2860	229	13	estate	estate	NOUN
taxlaw-2860	229	14	tax	tax	NOUN
taxlaw-2860	229	15	rate	rate	NOUN
taxlaw-2860	229	16	table	table	NOUN
taxlaw-2860	229	17	applicable	applicable	ADJ
taxlaw-2860	229	18	only	only	ADV
taxlaw-2860	229	19	to	to	ADP
taxlaw-2860	229	20	those	those	PRON
taxlaw-2860	229	21	entitled	entitle	VERB
taxlaw-2860	229	22	to	to	ADP
taxlaw-2860	229	23	relief	relief	NOUN
taxlaw-2860	229	24	under	under	ADP
taxlaw-2860	229	25	section	section	NOUN
taxlaw-2860	229	26	2201	2201	NUM
taxlaw-2860	229	27	.	.	PUNCT
taxlaw-2860	230	1	this	this	DET
taxlaw-2860	230	2	restructuring	restructuring	NOUN
taxlaw-2860	230	3	was	be	AUX
taxlaw-2860	230	4	necessitated	necessitate	VERB
taxlaw-2860	230	5	by	by	ADP
taxlaw-2860	230	6	the	the	DET
taxlaw-2860	230	7	economic	economic	ADJ
taxlaw-2860	230	8	growth	growth	NOUN
taxlaw-2860	230	9	and	and	CCONJ
taxlaw-2860	230	10	tax	tax	NOUN
taxlaw-2860	230	11	relief	relief	NOUN
taxlaw-2860	230	12	reconciliation	reconciliation	NOUN
taxlaw-2860	230	13	act	act	NOUN
taxlaw-2860	230	14	of	of	ADP
taxlaw-2860	230	15	2001	2001	NUM
taxlaw-2860	230	16	(	(	PUNCT
taxlaw-2860	230	17	egtrra	egtrra	NOUN
taxlaw-2860	230	18	)	)	PUNCT
taxlaw-2860	230	19	,	,	PUNCT
taxlaw-2860	230	20	pub	pub	NOUN
taxlaw-2860	230	21	.	.	PUNCT
taxlaw-2860	231	1	l.	l.	PROPN
taxlaw-2860	231	2	no	no	INTJ
taxlaw-2860	231	3	.	.	PUNCT
taxlaw-2860	232	1	107–16	107–16	NOUN
taxlaw-2860	232	2	,	,	PUNCT
taxlaw-2860	232	3	115	115	NUM
taxlaw-2860	232	4	stat	stat	NOUN
taxlaw-2860	232	5	.	.	PUNCT
taxlaw-2860	233	1	38	38	NUM
taxlaw-2860	233	2	,	,	PUNCT
taxlaw-2860	233	3	which	which	PRON
taxlaw-2860	233	4	combined	combine	VERB
taxlaw-2860	233	5	the	the	DET
taxlaw-2860	233	6	prior	prior	ADJ
taxlaw-2860	233	7	basic	basic	ADJ
taxlaw-2860	233	8	estate	estate	NOUN
taxlaw-2860	233	9	tax	tax	NOUN
taxlaw-2860	233	10	and	and	CCONJ
taxlaw-2860	233	11	additional	additional	ADJ
taxlaw-2860	233	12	estate	estate	NOUN
taxlaw-2860	233	13	tax	tax	NOUN
taxlaw-2860	233	14	into	into	ADP
taxlaw-2860	233	15	a	a	DET
taxlaw-2860	233	16	single	single	ADJ
taxlaw-2860	233	17	rate	rate	NOUN
taxlaw-2860	233	18	structure	structure	NOUN
taxlaw-2860	233	19	,	,	PUNCT
taxlaw-2860	233	20	thereby	thereby	ADV
taxlaw-2860	233	21	inadvertently	inadvertently	ADV
taxlaw-2860	233	22	eliminating	eliminate	VERB
taxlaw-2860	233	23	the	the	DET
taxlaw-2860	233	24	basis	basis	NOUN
taxlaw-2860	233	25	for	for	ADP
taxlaw-2860	233	26	computing	compute	VERB
taxlaw-2860	233	27	the	the	DET
taxlaw-2860	233	28	soldier	soldier	NOUN
taxlaw-2860	233	29	’s	’s	PART
taxlaw-2860	233	30	exemption	exemption	NOUN
taxlaw-2860	233	31	.	.	PUNCT
taxlaw-2860	234	1	as	as	ADP
taxlaw-2860	234	2	a	a	DET
taxlaw-2860	234	3	result	result	NOUN
taxlaw-2860	234	4	of	of	ADP
taxlaw-2860	234	5	all	all	PRON
taxlaw-2860	234	6	of	of	ADP
taxlaw-2860	234	7	these	these	DET
taxlaw-2860	234	8	legislative	legislative	ADJ
taxlaw-2860	234	9	machinations	machination	NOUN
taxlaw-2860	234	10	,	,	PUNCT
taxlaw-2860	234	11	i.r.c	i.r.c	NOUN
taxlaw-2860	234	12	.	.	PUNCT
taxlaw-2860	234	13	§	§	PROPN
taxlaw-2860	234	14	2201	2201	NUM
taxlaw-2860	234	15	,	,	PUNCT
taxlaw-2860	234	16	which	which	PRON
taxlaw-2860	234	17	began	begin	VERB
taxlaw-2860	234	18	in	in	ADP
taxlaw-2860	234	19	1917	1917	NUM
taxlaw-2860	234	20	as	as	ADP
taxlaw-2860	234	21	a	a	DET
taxlaw-2860	234	22	single	single	ADJ
taxlaw-2860	234	23	sentence	sentence	NOUN
taxlaw-2860	234	24	,	,	PUNCT
taxlaw-2860	234	25	now	now	ADV
taxlaw-2860	234	26	contains	contain	VERB
taxlaw-2860	234	27	some	some	DET
taxlaw-2860	234	28	500	500	NUM
taxlaw-2860	234	29	words	word	NOUN
taxlaw-2860	234	30	.	.	PUNCT
taxlaw-2860	235	1	42	42	NUM
taxlaw-2860	235	2	on	on	ADP
taxlaw-2860	235	3	this	this	DET
taxlaw-2860	235	4	date	date	NOUN
taxlaw-2860	235	5	,	,	PUNCT
taxlaw-2860	235	6	168	168	NUM
taxlaw-2860	235	7	people	people	NOUN
taxlaw-2860	235	8	were	be	AUX
taxlaw-2860	235	9	killed	kill	VERB
taxlaw-2860	235	10	when	when	SCONJ
taxlaw-2860	235	11	a	a	DET
taxlaw-2860	235	12	truck	truck	NOUN
taxlaw-2860	235	13	filled	fill	VERB
taxlaw-2860	235	14	with	with	ADP
taxlaw-2860	235	15	explosives	explosive	NOUN
taxlaw-2860	235	16	was	be	AUX
taxlaw-2860	235	17	detonated	detonate	VERB
taxlaw-2860	235	18	in	in	ADP
taxlaw-2860	235	19	front	front	NOUN
taxlaw-2860	235	20	of	of	ADP
taxlaw-2860	235	21	the	the	DET
taxlaw-2860	235	22	alfred	alfred	PROPN
taxlaw-2860	235	23	p.	p.	PROPN
taxlaw-2860	235	24	murrah	murrah	PROPN
taxlaw-2860	235	25	federal	federal	PROPN
taxlaw-2860	235	26	building	building	PROPN
taxlaw-2860	235	27	in	in	ADP
taxlaw-2860	235	28	oklahoma	oklahoma	PROPN
taxlaw-2860	235	29	city	city	PROPN
taxlaw-2860	235	30	,	,	PUNCT
taxlaw-2860	235	31	oklahoma	oklahoma	PROPN
taxlaw-2860	235	32	.	.	PUNCT
taxlaw-2860	236	1	see	see	VERB
taxlaw-2860	236	2	cnn	cnn	PROPN
taxlaw-2860	236	3	library	library	PROPN
taxlaw-2860	236	4	,	,	PUNCT
taxlaw-2860	236	5	oklahoma	oklahoma	PROPN
taxlaw-2860	236	6	city	city	PROPN
taxlaw-2860	236	7	bombing	bombing	NOUN
taxlaw-2860	236	8	facts	fact	NOUN
taxlaw-2860	236	9	,	,	PUNCT
taxlaw-2860	236	10	cnn	cnn	PROPN
taxlaw-2860	236	11	,	,	PUNCT
taxlaw-2860	236	12	http://www.cnn.com/2013/09/18/us/oklahoma-city-bombing-fast-facts/index.html	http://www.cnn.com/2013/09/18/us/oklahoma-city-bombing-fast-facts/index.html	PUNCT
taxlaw-2860	236	13	[	[	X
taxlaw-2860	236	14	https://perma.cc/8dzq-7vky	https://perma.cc/8dzq-7vky	X
taxlaw-2860	236	15	]	]	X
taxlaw-2860	236	16	(	(	PUNCT
taxlaw-2860	236	17	last	last	ADJ
taxlaw-2860	236	18	updated	update	VERB
taxlaw-2860	236	19	mar	mar	PROPN
taxlaw-2860	236	20	.	.	PROPN
taxlaw-2860	236	21	29	29	NUM
taxlaw-2860	236	22	,	,	PUNCT
taxlaw-2860	236	23	2017	2017	NUM
taxlaw-2860	236	24	,	,	PUNCT
taxlaw-2860	236	25	4:10	4:10	NUM
taxlaw-2860	236	26	pm	pm	NOUN
taxlaw-2860	236	27	)	)	PUNCT
taxlaw-2860	236	28	(	(	PUNCT
taxlaw-2860	236	29	providing	provide	VERB
taxlaw-2860	236	30	a	a	DET
taxlaw-2860	236	31	summary	summary	NOUN
taxlaw-2860	236	32	of	of	ADP
taxlaw-2860	236	33	the	the	DET
taxlaw-2860	236	34	day	day	NOUN
taxlaw-2860	236	35	’s	’s	PART
taxlaw-2860	236	36	events	event	NOUN
taxlaw-2860	236	37	and	and	CCONJ
taxlaw-2860	236	38	the	the	DET
taxlaw-2860	236	39	subsequent	subsequent	ADJ
taxlaw-2860	236	40	prosecution	prosecution	NOUN
taxlaw-2860	236	41	of	of	ADP
taxlaw-2860	236	42	the	the	DET
taxlaw-2860	236	43	perpetrators	perpetrator	NOUN
taxlaw-2860	236	44	)	)	PUNCT
taxlaw-2860	236	45	.	.	PUNCT
taxlaw-2860	237	1	43	43	NUM
taxlaw-2860	237	2	on	on	ADP
taxlaw-2860	237	3	this	this	DET
taxlaw-2860	237	4	date	date	NOUN
taxlaw-2860	237	5	,	,	PUNCT
taxlaw-2860	237	6	2,977	2,977	NUM
taxlaw-2860	237	7	people	people	NOUN
taxlaw-2860	237	8	were	be	AUX
taxlaw-2860	237	9	killed	kill	VERB
taxlaw-2860	237	10	when	when	SCONJ
taxlaw-2860	237	11	terrorists	terrorist	NOUN
taxlaw-2860	237	12	simultaneously	simultaneously	ADV
taxlaw-2860	237	13	hijacked	hijack	VERB
taxlaw-2860	237	14	four	four	NUM
taxlaw-2860	237	15	airliners	airliner	NOUN
taxlaw-2860	237	16	.	.	PUNCT
taxlaw-2860	238	1	the	the	DET
taxlaw-2860	238	2	hijackers	hijacker	NOUN
taxlaw-2860	238	3	crashed	crash	VERB
taxlaw-2860	238	4	two	two	NUM
taxlaw-2860	238	5	of	of	ADP
taxlaw-2860	238	6	the	the	DET
taxlaw-2860	238	7	aircraft	aircraft	NOUN
taxlaw-2860	238	8	into	into	ADP
taxlaw-2860	238	9	the	the	DET
taxlaw-2860	238	10	towers	tower	NOUN
taxlaw-2860	238	11	of	of	ADP
taxlaw-2860	238	12	the	the	DET
taxlaw-2860	238	13	world	world	NOUN
taxlaw-2860	238	14	trade	trade	NOUN
taxlaw-2860	238	15	center	center	NOUN
taxlaw-2860	238	16	in	in	ADP
taxlaw-2860	238	17	new	new	PROPN
taxlaw-2860	238	18	york	york	PROPN
taxlaw-2860	238	19	city	city	PROPN
taxlaw-2860	238	20	and	and	CCONJ
taxlaw-2860	238	21	one	one	NUM
taxlaw-2860	238	22	into	into	ADP
taxlaw-2860	238	23	the	the	DET
taxlaw-2860	238	24	pentagon	pentagon	PROPN
taxlaw-2860	238	25	in	in	ADP
taxlaw-2860	238	26	washington	washington	PROPN
taxlaw-2860	238	27	,	,	PUNCT
taxlaw-2860	238	28	d.c	d.c	PROPN
taxlaw-2860	238	29	.	.	PUNCT
taxlaw-2860	239	1	passengers	passenger	NOUN
taxlaw-2860	239	2	are	be	AUX
taxlaw-2860	239	3	believed	believe	VERB
taxlaw-2860	239	4	to	to	PART
taxlaw-2860	239	5	have	have	AUX
taxlaw-2860	239	6	prevented	prevent	VERB
taxlaw-2860	239	7	the	the	DET
taxlaw-2860	239	8	hijackers	hijacker	NOUN
taxlaw-2860	239	9	of	of	ADP
taxlaw-2860	239	10	the	the	DET
taxlaw-2860	239	11	fourth	fourth	ADJ
taxlaw-2860	239	12	airliner	airliner	NOUN
taxlaw-2860	239	13	from	from	ADP
taxlaw-2860	239	14	reaching	reach	VERB
taxlaw-2860	239	15	its	its	PRON
taxlaw-2860	239	16	intended	intended	ADJ
taxlaw-2860	239	17	target	target	NOUN
taxlaw-2860	239	18	and	and	CCONJ
taxlaw-2860	239	19	it	it	PRON
taxlaw-2860	239	20	crashed	crash	VERB
taxlaw-2860	239	21	into	into	ADP
taxlaw-2860	239	22	a	a	DET
taxlaw-2860	239	23	field	field	NOUN
taxlaw-2860	239	24	in	in	ADP
taxlaw-2860	239	25	shanksville	shanksville	NOUN
taxlaw-2860	239	26	,	,	PUNCT
taxlaw-2860	239	27	pennsylvania	pennsylvania	PROPN
taxlaw-2860	239	28	.	.	PUNCT
taxlaw-2860	240	1	see	see	VERB
taxlaw-2860	240	2	cnn	cnn	PROPN
taxlaw-2860	240	3	library	library	NOUN
taxlaw-2860	240	4	,	,	PUNCT
taxlaw-2860	240	5	september	september	PROPN
taxlaw-2860	240	6	11th	11th	NOUN
taxlaw-2860	241	1	terror	terror	NOUN
taxlaw-2860	241	2	attacks	attack	NOUN
taxlaw-2860	241	3	fast	fast	ADJ
taxlaw-2860	241	4	facts	fact	NOUN
taxlaw-2860	241	5	,	,	PUNCT
taxlaw-2860	241	6	cnn	cnn	PROPN
taxlaw-2860	241	7	,	,	PUNCT
taxlaw-2860	241	8	http://www.cnn.com/2013/07/27/us/september-11anniversary-fast-facts/index.html	http://www.cnn.com/2013/07/27/us/september-11anniversary-fast-facts/index.html	X
taxlaw-2860	242	1	[	[	X
taxlaw-2860	242	2	https://perma.cc/82mm-emrb	https://perma.cc/82mm-emrb	X
taxlaw-2860	242	3	]	]	X
taxlaw-2860	242	4	(	(	PUNCT
taxlaw-2860	242	5	last	last	ADJ
taxlaw-2860	242	6	updated	update	VERB
taxlaw-2860	242	7	aug	aug	PROPN
taxlaw-2860	242	8	.	.	PROPN
taxlaw-2860	242	9	24	24	NUM
taxlaw-2860	242	10	,	,	PUNCT
taxlaw-2860	242	11	2017	2017	NUM
taxlaw-2860	242	12	,	,	PUNCT
taxlaw-2860	242	13	6:04	6:04	NUM
taxlaw-2860	242	14	pm	pm	NOUN
taxlaw-2860	242	15	)	)	PUNCT
taxlaw-2860	242	16	(	(	PUNCT
taxlaw-2860	242	17	providing	provide	VERB
taxlaw-2860	242	18	detailed	detailed	ADJ
taxlaw-2860	242	19	information	information	NOUN
taxlaw-2860	242	20	on	on	ADP
taxlaw-2860	242	21	the	the	DET
taxlaw-2860	242	22	day	day	NOUN
taxlaw-2860	242	23	’s	’s	PART
taxlaw-2860	242	24	events	event	NOUN
taxlaw-2860	242	25	and	and	CCONJ
taxlaw-2860	242	26	aftermath	aftermath	NOUN
taxlaw-2860	242	27	)	)	PUNCT
taxlaw-2860	242	28	.	.	PUNCT
taxlaw-2860	243	1	44	44	NUM
taxlaw-2860	243	2	between	between	ADP
taxlaw-2860	243	3	september	september	PROPN
taxlaw-2860	243	4	and	and	CCONJ
taxlaw-2860	243	5	november	november	PROPN
taxlaw-2860	243	6	2001	2001	NUM
taxlaw-2860	243	7	,	,	PUNCT
taxlaw-2860	243	8	an	an	DET
taxlaw-2860	243	9	unknown	unknown	ADJ
taxlaw-2860	243	10	perpetrator	perpetrator	NOUN
taxlaw-2860	243	11	mailed	mail	VERB
taxlaw-2860	243	12	numerous	numerous	ADJ
taxlaw-2860	243	13	letters	letter	NOUN
taxlaw-2860	243	14	containing	contain	VERB
taxlaw-2860	243	15	anthrax	anthrax	NOUN
taxlaw-2860	243	16	spores	spore	NOUN
taxlaw-2860	243	17	.	.	PUNCT
taxlaw-2860	244	1	five	five	NUM
taxlaw-2860	244	2	people	people	NOUN
taxlaw-2860	244	3	died	die	VERB
taxlaw-2860	244	4	from	from	ADP
taxlaw-2860	244	5	anthrax	anthrax	NOUN
taxlaw-2860	244	6	as	as	ADP
taxlaw-2860	244	7	a	a	DET
taxlaw-2860	244	8	result	result	NOUN
taxlaw-2860	244	9	.	.	PUNCT
taxlaw-2860	245	1	see	see	VERB
taxlaw-2860	245	2	timeline	timeline	NOUN
taxlaw-2860	245	3	:	:	PUNCT
taxlaw-2860	245	4	how	how	SCONJ
taxlaw-2860	245	5	the	the	DET
taxlaw-2860	245	6	anthrax	anthrax	NOUN
taxlaw-2860	245	7	terror	terror	NOUN
taxlaw-2860	245	8	unfolded	unfold	VERB
taxlaw-2860	245	9	,	,	PUNCT
taxlaw-2860	245	10	npr	npr	PROPN
taxlaw-2860	245	11	(	(	PUNCT
taxlaw-2860	245	12	feb	feb	PROPN
taxlaw-2860	245	13	.	.	PROPN
taxlaw-2860	245	14	15	15	NUM
taxlaw-2860	245	15	,	,	PUNCT
taxlaw-2860	245	16	2011	2011	NUM
taxlaw-2860	245	17	,	,	PUNCT
taxlaw-2860	245	18	11:00	11:00	NUM
taxlaw-2860	245	19	am	am	NOUN
taxlaw-2860	245	20	)	)	PUNCT
taxlaw-2860	245	21	,	,	PUNCT
taxlaw-2860	245	22	http://www.npr.org/2011/02/15/93170200/timeline-how-theanthrax-terror-unfolded	http://www.npr.org/2011/02/15/93170200/timeline-how-theanthrax-terror-unfolde	VERB
taxlaw-2860	245	23	[	[	X
taxlaw-2860	245	24	https://perma.cc/26g6-58xa	https://perma.cc/26g6-58xa	X
taxlaw-2860	245	25	]	]	X
taxlaw-2860	245	26	(	(	PUNCT
taxlaw-2860	245	27	providing	provide	VERB
taxlaw-2860	245	28	a	a	DET
taxlaw-2860	245	29	detailed	detailed	ADJ
taxlaw-2860	245	30	timeline	timeline	NOUN
taxlaw-2860	245	31	of	of	ADP
taxlaw-2860	245	32	the	the	DET
taxlaw-2860	245	33	anthrax	anthrax	NOUN
taxlaw-2860	245	34	poisoning	poisoning	NOUN
taxlaw-2860	245	35	and	and	CCONJ
taxlaw-2860	245	36	subsequent	subsequent	ADJ
taxlaw-2860	245	37	law	law	NOUN
taxlaw-2860	245	38	enforcement	enforcement	NOUN
taxlaw-2860	245	39	investigation	investigation	NOUN
taxlaw-2860	245	40	)	)	PUNCT
taxlaw-2860	245	41	.	.	PUNCT
taxlaw-2860	246	1	45	45	NUM
taxlaw-2860	246	2	military	military	ADJ
taxlaw-2860	246	3	family	family	NOUN
taxlaw-2860	246	4	tax	tax	NOUN
taxlaw-2860	246	5	relief	relief	NOUN
taxlaw-2860	246	6	act	act	NOUN
taxlaw-2860	246	7	of	of	ADP
taxlaw-2860	246	8	2003	2003	NUM
taxlaw-2860	246	9	,	,	PUNCT
taxlaw-2860	246	10	pub	pub	NOUN
taxlaw-2860	246	11	.	.	PUNCT
taxlaw-2860	247	1	l.	l.	PROPN
taxlaw-2860	247	2	no	no	INTJ
taxlaw-2860	247	3	.	.	PUNCT
taxlaw-2860	248	1	108–121	108–121	NUM
taxlaw-2860	248	2	,	,	PUNCT
taxlaw-2860	248	3	117	117	NUM
taxlaw-2860	248	4	stat	stat	NOUN
taxlaw-2860	248	5	.	.	PUNCT
taxlaw-2860	249	1	1335	1335	NUM
taxlaw-2860	249	2	.	.	PUNCT
taxlaw-2860	250	1	as	as	SCONJ
taxlaw-2860	250	2	reflected	reflect	VERB
taxlaw-2860	250	3	in	in	ADP
taxlaw-2860	250	4	the	the	DET
taxlaw-2860	250	5	text	text	NOUN
taxlaw-2860	250	6	of	of	ADP
taxlaw-2860	250	7	the	the	DET
taxlaw-2860	250	8	legislation	legislation	NOUN
taxlaw-2860	250	9	itself	itself	PRON
taxlaw-2860	250	10	,	,	PUNCT
taxlaw-2860	250	11	this	this	DET
taxlaw-2860	250	12	expansion	expansion	NOUN
taxlaw-2860	250	13	of	of	ADP
taxlaw-2860	250	14	the	the	DET
taxlaw-2860	250	15	combat	combat	NOUN
taxlaw-2860	250	16	exemption	exemption	NOUN
taxlaw-2860	250	17	was	be	AUX
taxlaw-2860	250	18	inspired	inspire	VERB
taxlaw-2860	250	19	by	by	ADP
taxlaw-2860	250	20	the	the	DET
taxlaw-2860	250	21	february	february	PROPN
taxlaw-2860	250	22	1	1	NUM
taxlaw-2860	250	23	,	,	PUNCT
taxlaw-2860	250	24	2003	2003	NUM
taxlaw-2860	250	25	explosion	explosion	NOUN
taxlaw-2860	250	26	of	of	ADP
taxlaw-2860	250	27	the	the	DET
taxlaw-2860	250	28	space	space	NOUN
taxlaw-2860	250	29	shuttle	shuttle	PROPN
taxlaw-2860	250	30	columbia	columbia	PROPN
taxlaw-2860	250	31	,	,	PUNCT
taxlaw-2860	250	32	which	which	PRON
taxlaw-2860	250	33	killed	kill	VERB
taxlaw-2860	250	34	all	all	DET
taxlaw-2860	250	35	seven	seven	NUM
taxlaw-2860	250	36	astronauts	astronaut	NOUN
taxlaw-2860	250	37	onboard	onboard	ADV
taxlaw-2860	250	38	.	.	PUNCT
taxlaw-2860	251	1	see	see	VERB
taxlaw-2860	251	2	i	i	PRON
taxlaw-2860	251	3	d.	d.	PROPN
taxlaw-2860	251	4	at	at	ADP
taxlaw-2860	251	5	§	§	PROPN
taxlaw-2860	251	6	110	110	NUM
taxlaw-2860	251	7	(	(	PUNCT
taxlaw-2860	251	8	entitled	entitle	VERB
taxlaw-2860	251	9	“	"	PUNCT
taxlaw-2860	251	10	tax	tax	NOUN
taxlaw-2860	251	11	relief	relief	NOUN
taxlaw-2860	251	12	and	and	CCONJ
taxlaw-2860	251	13	assistance	assistance	NOUN
taxlaw-2860	251	14	for	for	ADP
taxlaw-2860	251	15	families	family	NOUN
taxlaw-2860	251	16	of	of	ADP
taxlaw-2860	251	17	space	space	NOUN
taxlaw-2860	251	18	shuttle	shuttle	PROPN
taxlaw-2860	251	19	columbia	columbia	PROPN
taxlaw-2860	251	20	heroes	heroes	PROPN
taxlaw-2860	251	21	”	"	PUNCT
taxlaw-2860	251	22	)	)	PUNCT
taxlaw-2860	251	23	.	.	PUNCT
taxlaw-2860	252	1	for	for	ADP
taxlaw-2860	252	2	a	a	DET
taxlaw-2860	252	3	history	history	NOUN
taxlaw-2860	252	4	and	and	CCONJ
taxlaw-2860	252	5	analysis	analysis	NOUN
taxlaw-2860	252	6	of	of	ADP
taxlaw-2860	252	7	the	the	DET
taxlaw-2860	252	8	columbia	columbia	PROPN
taxlaw-2860	252	9	flight	flight	NOUN
taxlaw-2860	252	10	,	,	PUNCT
taxlaw-2860	252	11	see	see	VERB
taxlaw-2860	252	12	nasa	nasa	PROPN
taxlaw-2860	252	13	mission	mission	NOUN
taxlaw-2860	252	14	archives	archive	NOUN
taxlaw-2860	252	15	,	,	PUNCT
taxlaw-2860	252	16	sts-107	sts-107	INTJ
taxlaw-2860	252	17	,	,	PUNCT
taxlaw-2860	252	18	nasa	nasa	PROPN
taxlaw-2860	252	19	,	,	PUNCT
taxlaw-2860	252	20	https://www.nasa.gov/mission_pages/shuttle/shuttlemissions/archives/sts-107.html	https://www.nasa.gov/mission_pages/shuttle/shuttlemissions/archives/sts-107.html	X
taxlaw-2860	253	1	[	[	X
taxlaw-2860	253	2	https://perma.cc/49zstxku	https://perma.cc/49zstxku	NOUN
taxlaw-2860	253	3	]	]	X
taxlaw-2860	253	4	.	.	PUNCT
taxlaw-2860	254	1	46	46	NUM
taxlaw-2860	254	2	i.r.c	i.r.c	NOUN
taxlaw-2860	254	3	.	.	PUNCT
taxlaw-2860	255	1	§	§	PROPN
taxlaw-2860	255	2	692(a	692(a	PROPN
taxlaw-2860	255	3	)	)	PUNCT
taxlaw-2860	255	4	.	.	PUNCT
taxlaw-2860	256	1	like	like	ADP
taxlaw-2860	256	2	the	the	DET
taxlaw-2860	256	3	estate	estate	NOUN
taxlaw-2860	256	4	tax	tax	NOUN
taxlaw-2860	256	5	combat	combat	NOUN
taxlaw-2860	256	6	exemption	exemption	NOUN
taxlaw-2860	256	7	,	,	PUNCT
taxlaw-2860	256	8	this	this	DET
taxlaw-2860	256	9	income	income	NOUN
taxlaw-2860	256	10	tax	tax	NOUN
taxlaw-2860	256	11	exemption	exemption	NOUN
taxlaw-2860	256	12	traces	trace	VERB
taxlaw-2860	256	13	its	its	PRON
taxlaw-2860	256	14	roots	root	NOUN
taxlaw-2860	256	15	to	to	ADP
taxlaw-2860	256	16	1917	1917	NUM
taxlaw-2860	256	17	.	.	PUNCT
taxlaw-2860	257	1	47	47	NUM
taxlaw-2860	257	2	for	for	ADP
taxlaw-2860	257	3	a	a	DET
taxlaw-2860	257	4	comprehensive	comprehensive	ADJ
taxlaw-2860	257	5	,	,	PUNCT
taxlaw-2860	257	6	albeit	albeit	SCONJ
taxlaw-2860	257	7	slightly	slightly	ADV
taxlaw-2860	257	8	dated	date	VERB
taxlaw-2860	257	9	,	,	PUNCT
taxlaw-2860	257	10	overview	overview	NOUN
taxlaw-2860	257	11	of	of	ADP
taxlaw-2860	257	12	many	many	ADJ
taxlaw-2860	257	13	of	of	ADP
taxlaw-2860	257	14	these	these	DET
taxlaw-2860	257	15	provisions	provision	NOUN
taxlaw-2860	257	16	,	,	PUNCT
taxlaw-2860	257	17	see	see	VERB
taxlaw-2860	257	18	theodore	theodore	PROPN
taxlaw-2860	257	19	paul	paul	PROPN
taxlaw-2860	257	20	manno	manno	PROPN
taxlaw-2860	257	21	,	,	PUNCT
taxlaw-2860	257	22	federal	federal	ADJ
taxlaw-2860	257	23	income	income	NOUN
taxlaw-2860	257	24	taxation	taxation	NOUN
taxlaw-2860	257	25	of	of	ADP
taxlaw-2860	257	26	soldiers	soldier	NOUN
taxlaw-2860	257	27	,	,	PUNCT
taxlaw-2860	257	28	sailors	sailor	NOUN
taxlaw-2860	257	29	,	,	PUNCT
taxlaw-2860	257	30	airmen	airman	NOUN
taxlaw-2860	257	31	and	and	CCONJ
taxlaw-2860	257	32	marines	marine	NOUN
taxlaw-2860	257	33	,	,	PUNCT
taxlaw-2860	257	34	50	50	NUM
taxlaw-2860	257	35	s.d	s.d	PROPN
taxlaw-2860	257	36	.	.	PROPN
taxlaw-2860	257	37	l.	l.	PROPN
taxlaw-2860	257	38	rev	rev	PROPN
taxlaw-2860	257	39	.	.	PROPN
taxlaw-2860	257	40	293	293	NUM
taxlaw-2860	257	41	(	(	PUNCT
taxlaw-2860	257	42	2005	2005	NUM
taxlaw-2860	257	43	)	)	PUNCT
taxlaw-2860	257	44	.	.	PUNCT
taxlaw-2860	258	1	48	48	NUM
taxlaw-2860	258	2	i.r.c	i.r.c	NOUN
taxlaw-2860	258	3	.	.	PUNCT
taxlaw-2860	259	1	§	§	PROPN
taxlaw-2860	259	2	112	112	NUM
taxlaw-2860	259	3	.	.	PUNCT
taxlaw-2860	259	4	2017	2017	NUM
taxlaw-2860	259	5	]	]	PUNCT
taxlaw-2860	259	6	soldiers	soldier	NOUN
taxlaw-2860	259	7	with	with	ADP
taxlaw-2860	259	8	fortunes	fortune	NOUN
taxlaw-2860	259	9	?	?	PUNCT
taxlaw-2860	260	1	121	121	NUM
taxlaw-2860	260	2	provides	provide	VERB
taxlaw-2860	260	3	exemption	exemption	NOUN
taxlaw-2860	260	4	from	from	ADP
taxlaw-2860	260	5	excise	excise	NOUN
taxlaw-2860	260	6	taxes	taxis	NOUN
taxlaw-2860	260	7	on	on	ADP
taxlaw-2860	260	8	phone	phone	NOUN
taxlaw-2860	260	9	calls	call	NOUN
taxlaw-2860	260	10	originating	originate	VERB
taxlaw-2860	260	11	in	in	ADP
taxlaw-2860	260	12	a	a	DET
taxlaw-2860	260	13	combat	combat	NOUN
taxlaw-2860	260	14	zone,50	zone,50	NOUN
taxlaw-2860	260	15	and	and	CCONJ
taxlaw-2860	260	16	i.r.c	i.r.c	NOUN
taxlaw-2860	260	17	.	.	PUNCT
taxlaw-2860	261	1	§	§	PROPN
taxlaw-2860	261	2	7508(a	7508(a	NOUN
taxlaw-2860	261	3	)	)	PUNCT
taxlaw-2860	261	4	offers	offer	VERB
taxlaw-2860	261	5	those	those	DET
taxlaw-2860	261	6	deployed	deploy	VERB
taxlaw-2860	261	7	to	to	ADP
taxlaw-2860	261	8	combat	combat	NOUN
taxlaw-2860	261	9	zones	zone	NOUN
taxlaw-2860	261	10	an	an	DET
taxlaw-2860	261	11	automatic	automatic	ADJ
taxlaw-2860	261	12	180	180	NUM
taxlaw-2860	261	13	-	-	PUNCT
taxlaw-2860	261	14	day	day	NOUN
taxlaw-2860	261	15	extension	extension	NOUN
taxlaw-2860	261	16	of	of	ADP
taxlaw-2860	261	17	time	time	NOUN
taxlaw-2860	261	18	to	to	PART
taxlaw-2860	261	19	file	file	VERB
taxlaw-2860	261	20	and	and	CCONJ
taxlaw-2860	261	21	pay	pay	VERB
taxlaw-2860	261	22	their	their	PRON
taxlaw-2860	261	23	income	income	NOUN
taxlaw-2860	261	24	taxes.51	taxes.51	PROPN
taxlaw-2860	261	25	iii	iii	NOUN
taxlaw-2860	261	26	.	.	PUNCT
taxlaw-2860	261	27	evaluating	evaluate	VERB
taxlaw-2860	261	28	the	the	DET
taxlaw-2860	261	29	policy	policy	NOUN
taxlaw-2860	261	30	success	success	NOUN
taxlaw-2860	261	31	of	of	ADP
taxlaw-2860	261	32	the	the	DET
taxlaw-2860	261	33	combat	combat	NOUN
taxlaw-2860	261	34	exemption	exemption	NOUN
taxlaw-2860	261	35	having	having	AUX
taxlaw-2860	261	36	considered	consider	VERB
taxlaw-2860	261	37	the	the	DET
taxlaw-2860	261	38	history	history	NOUN
taxlaw-2860	261	39	and	and	CCONJ
taxlaw-2860	261	40	current	current	ADJ
taxlaw-2860	261	41	operation	operation	NOUN
taxlaw-2860	261	42	of	of	ADP
taxlaw-2860	261	43	the	the	DET
taxlaw-2860	261	44	combat	combat	NOUN
taxlaw-2860	261	45	exemption	exemption	NOUN
taxlaw-2860	261	46	,	,	PUNCT
taxlaw-2860	261	47	i	i	PRON
taxlaw-2860	261	48	now	now	ADV
taxlaw-2860	261	49	turn	turn	VERB
taxlaw-2860	261	50	to	to	ADP
taxlaw-2860	261	51	the	the	DET
taxlaw-2860	261	52	major	major	ADJ
taxlaw-2860	261	53	normative	normative	ADJ
taxlaw-2860	261	54	question	question	NOUN
taxlaw-2860	261	55	:	:	PUNCT
taxlaw-2860	261	56	does	do	AUX
taxlaw-2860	261	57	that	that	DET
taxlaw-2860	261	58	exemption	exemption	NOUN
taxlaw-2860	261	59	serve	serve	VERB
taxlaw-2860	261	60	any	any	DET
taxlaw-2860	261	61	important	important	ADJ
taxlaw-2860	261	62	policy	policy	NOUN
taxlaw-2860	261	63	goals	goal	NOUN
taxlaw-2860	261	64	?	?	PUNCT
taxlaw-2860	262	1	this	this	DET
taxlaw-2860	262	2	analysis	analysis	NOUN
taxlaw-2860	262	3	is	be	AUX
taxlaw-2860	262	4	somewhat	somewhat	ADV
taxlaw-2860	262	5	complicated	complicated	ADJ
taxlaw-2860	262	6	by	by	ADP
taxlaw-2860	262	7	the	the	DET
taxlaw-2860	262	8	fact	fact	NOUN
taxlaw-2860	262	9	that	that	SCONJ
taxlaw-2860	262	10	the	the	DET
taxlaw-2860	262	11	legislative	legislative	ADJ
taxlaw-2860	262	12	history	history	NOUN
taxlaw-2860	262	13	of	of	ADP
taxlaw-2860	262	14	section	section	NOUN
taxlaw-2860	262	15	2201	2201	NUM
taxlaw-2860	262	16	and	and	CCONJ
taxlaw-2860	262	17	its	its	PRON
taxlaw-2860	262	18	predecessors	predecessor	NOUN
taxlaw-2860	262	19	is	be	AUX
taxlaw-2860	262	20	extremely	extremely	ADV
taxlaw-2860	262	21	thin	thin	ADJ
taxlaw-2860	262	22	,	,	PUNCT
taxlaw-2860	262	23	revealing	reveal	VERB
taxlaw-2860	262	24	little	little	ADJ
taxlaw-2860	262	25	about	about	ADP
taxlaw-2860	262	26	congress	congress	PROPN
taxlaw-2860	262	27	’	'	PUNCT
taxlaw-2860	262	28	original	original	ADJ
taxlaw-2860	262	29	policy	policy	NOUN
taxlaw-2860	262	30	justification	justification	NOUN
taxlaw-2860	262	31	for	for	ADP
taxlaw-2860	262	32	the	the	DET
taxlaw-2860	262	33	provision	provision	NOUN
taxlaw-2860	262	34	beyond	beyond	ADP
taxlaw-2860	262	35	the	the	DET
taxlaw-2860	262	36	overarching	overarching	ADJ
taxlaw-2860	262	37	desire	desire	NOUN
taxlaw-2860	262	38	to	to	PART
taxlaw-2860	262	39	reduce	reduce	VERB
taxlaw-2860	262	40	the	the	DET
taxlaw-2860	262	41	burdens	burden	NOUN
taxlaw-2860	262	42	on	on	ADP
taxlaw-2860	262	43	soldiers	soldier	NOUN
taxlaw-2860	262	44	killed	kill	VERB
taxlaw-2860	262	45	in	in	ADP
taxlaw-2860	262	46	combat	combat	NOUN
taxlaw-2860	262	47	and	and	CCONJ
taxlaw-2860	262	48	their	their	PRON
taxlaw-2860	262	49	loved	love	VERB
taxlaw-2860	262	50	ones	one	NOUN
taxlaw-2860	262	51	left	leave	VERB
taxlaw-2860	262	52	behind	behind	ADV
taxlaw-2860	262	53	.	.	PUNCT
taxlaw-2860	263	1	there	there	PRON
taxlaw-2860	263	2	was	be	VERB
taxlaw-2860	263	3	almost	almost	ADV
taxlaw-2860	263	4	no	no	PRON
taxlaw-2860	263	5	recorded	recorded	ADJ
taxlaw-2860	263	6	legislative	legislative	ADJ
taxlaw-2860	263	7	debate	debate	NOUN
taxlaw-2860	263	8	concerning	concern	VERB
taxlaw-2860	263	9	the	the	DET
taxlaw-2860	263	10	first	first	ADJ
taxlaw-2860	263	11	enactment	enactment	NOUN
taxlaw-2860	263	12	of	of	ADP
taxlaw-2860	263	13	the	the	DET
taxlaw-2860	263	14	combat	combat	NOUN
taxlaw-2860	263	15	exemption	exemption	NOUN
taxlaw-2860	263	16	during	during	ADP
taxlaw-2860	263	17	world	world	NOUN
taxlaw-2860	263	18	war	war	NOUN
taxlaw-2860	263	19	i.52	i.52	NOUN
taxlaw-2860	263	20	when	when	SCONJ
taxlaw-2860	263	21	the	the	DET
taxlaw-2860	263	22	provision	provision	NOUN
taxlaw-2860	263	23	returned	return	VERB
taxlaw-2860	263	24	in	in	ADP
taxlaw-2860	263	25	world	world	PROPN
taxlaw-2860	263	26	war	war	PROPN
taxlaw-2860	263	27	ii	ii	PROPN
taxlaw-2860	263	28	,	,	PUNCT
taxlaw-2860	263	29	the	the	DET
taxlaw-2860	263	30	legislative	legislative	ADJ
taxlaw-2860	263	31	history	history	NOUN
taxlaw-2860	263	32	is	be	AUX
taxlaw-2860	263	33	similarly	similarly	ADV
taxlaw-2860	263	34	thin	thin	ADJ
taxlaw-2860	263	35	,	,	PUNCT
taxlaw-2860	263	36	with	with	ADP
taxlaw-2860	263	37	the	the	DET
taxlaw-2860	263	38	house	house	NOUN
taxlaw-2860	263	39	ways	way	NOUN
taxlaw-2860	263	40	and	and	CCONJ
taxlaw-2860	263	41	means	mean	VERB
taxlaw-2860	263	42	committee	committee	NOUN
taxlaw-2860	263	43	reporting	report	VERB
taxlaw-2860	263	44	only	only	ADV
taxlaw-2860	263	45	that	that	SCONJ
taxlaw-2860	263	46	the	the	DET
taxlaw-2860	263	47	provision	provision	NOUN
taxlaw-2860	263	48	would	would	AUX
taxlaw-2860	263	49	be	be	AUX
taxlaw-2860	263	50	“	"	PUNCT
taxlaw-2860	263	51	similar	similar	ADJ
taxlaw-2860	263	52	to	to	ADP
taxlaw-2860	263	53	the	the	DET
taxlaw-2860	263	54	relief	relief	NOUN
taxlaw-2860	263	55	congress	congress	PROPN
taxlaw-2860	263	56	granted	grant	VERB
taxlaw-2860	263	57	to	to	ADP
taxlaw-2860	263	58	persons	person	NOUN
taxlaw-2860	263	59	killed	kill	VERB
taxlaw-2860	263	60	in	in	ADP
taxlaw-2860	263	61	action	action	NOUN
taxlaw-2860	263	62	during	during	ADP
taxlaw-2860	263	63	world	world	PROPN
taxlaw-2860	263	64	war	war	PROPN
taxlaw-2860	263	65	i.	i.	PROPN
taxlaw-2860	263	66	”	"	PUNCT
taxlaw-2860	263	67	53	53	NUM
taxlaw-2860	263	68	modern	modern	ADJ
taxlaw-2860	263	69	legislative	legislative	ADJ
taxlaw-2860	263	70	history	history	NOUN
taxlaw-2860	263	71	is	be	AUX
taxlaw-2860	263	72	similarly	similarly	ADV
taxlaw-2860	263	73	devoid	devoid	ADJ
taxlaw-2860	263	74	of	of	ADP
taxlaw-2860	263	75	any	any	DET
taxlaw-2860	263	76	detailed	detailed	ADJ
taxlaw-2860	263	77	analysis	analysis	NOUN
taxlaw-2860	263	78	of	of	ADP
taxlaw-2860	263	79	the	the	DET
taxlaw-2860	263	80	ongoing	ongoing	ADJ
taxlaw-2860	263	81	rationale	rationale	NOUN
taxlaw-2860	263	82	for	for	ADP
taxlaw-2860	263	83	retaining	retain	VERB
taxlaw-2860	263	84	the	the	DET
taxlaw-2860	263	85	combat	combat	NOUN
taxlaw-2860	263	86	exemption.54	exemption.54	NOUN
taxlaw-2860	263	87	given	give	VERB
taxlaw-2860	263	88	the	the	DET
taxlaw-2860	263	89	dearth	dearth	NOUN
taxlaw-2860	263	90	of	of	ADP
taxlaw-2860	263	91	legislative	legislative	ADJ
taxlaw-2860	263	92	history	history	NOUN
taxlaw-2860	263	93	,	,	PUNCT
taxlaw-2860	263	94	determining	determine	VERB
taxlaw-2860	263	95	the	the	DET
taxlaw-2860	263	96	rationale	rationale	NOUN
taxlaw-2860	263	97	for	for	ADP
taxlaw-2860	263	98	the	the	DET
taxlaw-2860	263	99	exemption	exemption	NOUN
taxlaw-2860	263	100	requires	require	VERB
taxlaw-2860	263	101	piecing	piece	VERB
taxlaw-2860	263	102	together	together	ADP
taxlaw-2860	263	103	remarks	remark	NOUN
taxlaw-2860	263	104	made	make	VERB
taxlaw-2860	263	105	by	by	ADP
taxlaw-2860	263	106	various	various	ADJ
taxlaw-2860	263	107	individual	individual	ADJ
taxlaw-2860	263	108	legislators	legislator	NOUN
taxlaw-2860	263	109	throughout	throughout	ADP
taxlaw-2860	263	110	the	the	DET
taxlaw-2860	263	111	past	past	ADJ
taxlaw-2860	263	112	century	century	NOUN
taxlaw-2860	263	113	.	.	PUNCT
taxlaw-2860	264	1	combining	combine	VERB
taxlaw-2860	264	2	these	these	DET
taxlaw-2860	264	3	snippets	snippet	NOUN
taxlaw-2860	264	4	of	of	ADP
taxlaw-2860	264	5	legislative	legislative	ADJ
taxlaw-2860	264	6	history	history	NOUN
taxlaw-2860	264	7	with	with	ADP
taxlaw-2860	264	8	some	some	DET
taxlaw-2860	264	9	general	general	ADJ
taxlaw-2860	264	10	principles	principle	NOUN
taxlaw-2860	264	11	of	of	ADP
taxlaw-2860	264	12	tax	tax	NOUN
taxlaw-2860	264	13	policy	policy	NOUN
taxlaw-2860	264	14	yields	yield	VERB
taxlaw-2860	264	15	three	three	NUM
taxlaw-2860	264	16	potential	potential	ADJ
taxlaw-2860	264	17	justification	justification	NOUN
taxlaw-2860	264	18	for	for	ADP
taxlaw-2860	264	19	the	the	DET
taxlaw-2860	264	20	combat	combat	NOUN
taxlaw-2860	264	21	exemption	exemption	NOUN
taxlaw-2860	264	22	.	.	PUNCT
taxlaw-2860	265	1	in	in	ADP
taxlaw-2860	265	2	the	the	DET
taxlaw-2860	265	3	balance	balance	NOUN
taxlaw-2860	265	4	of	of	ADP
taxlaw-2860	265	5	this	this	DET
taxlaw-2860	265	6	section	section	NOUN
taxlaw-2860	265	7	,	,	PUNCT
taxlaw-2860	265	8	i	i	PRON
taxlaw-2860	265	9	present	present	VERB
taxlaw-2860	265	10	these	these	DET
taxlaw-2860	265	11	potential	potential	ADJ
taxlaw-2860	265	12	policy	policy	NOUN
taxlaw-2860	265	13	justifications	justification	NOUN
taxlaw-2860	265	14	and	and	CCONJ
taxlaw-2860	265	15	evaluate	evaluate	VERB
taxlaw-2860	265	16	whether	whether	SCONJ
taxlaw-2860	265	17	,	,	PUNCT
taxlaw-2860	265	18	after	after	SCONJ
taxlaw-2860	265	19	a	a	DET
taxlaw-2860	265	20	century	century	NOUN
taxlaw-2860	265	21	has	have	AUX
taxlaw-2860	265	22	passed	pass	VERB
taxlaw-2860	265	23	,	,	PUNCT
taxlaw-2860	265	24	the	the	DET
taxlaw-2860	265	25	exemption	exemption	NOUN
taxlaw-2860	265	26	still	still	ADV
taxlaw-2860	265	27	serves	serve	VERB
taxlaw-2860	265	28	these	these	DET
taxlaw-2860	265	29	policy	policy	NOUN
taxlaw-2860	265	30	goals	goal	NOUN
taxlaw-2860	265	31	.	.	PUNCT
taxlaw-2860	266	1	a.	a.	NOUN
taxlaw-2860	266	2	reduce	reduce	VERB
taxlaw-2860	266	3	burdens	burden	NOUN
taxlaw-2860	266	4	on	on	ADP
taxlaw-2860	266	5	soldiers	soldier	NOUN
taxlaw-2860	266	6	’	'	PUNCT
taxlaw-2860	266	7	families	family	NOUN
taxlaw-2860	266	8	a	a	DET
taxlaw-2860	266	9	first	first	ADJ
taxlaw-2860	266	10	potential	potential	ADJ
taxlaw-2860	266	11	justification	justification	NOUN
taxlaw-2860	266	12	for	for	ADP
taxlaw-2860	266	13	the	the	DET
taxlaw-2860	266	14	combat	combat	NOUN
taxlaw-2860	266	15	exemption	exemption	NOUN
taxlaw-2860	266	16	is	be	AUX
taxlaw-2860	266	17	that	that	SCONJ
taxlaw-2860	266	18	it	it	PRON
taxlaw-2860	266	19	would	would	AUX
taxlaw-2860	266	20	reduce	reduce	VERB
taxlaw-2860	266	21	the	the	DET
taxlaw-2860	266	22	burdens	burden	NOUN
taxlaw-2860	266	23	on	on	ADP
taxlaw-2860	266	24	those	those	PRON
taxlaw-2860	266	25	left	leave	VERB
taxlaw-2860	266	26	behind	behind	ADV
taxlaw-2860	266	27	by	by	ADP
taxlaw-2860	266	28	deceased	deceased	ADJ
taxlaw-2860	266	29	members	member	NOUN
taxlaw-2860	266	30	of	of	ADP
taxlaw-2860	266	31	the	the	DET
taxlaw-2860	266	32	armed	armed	ADJ
taxlaw-2860	266	33	forces	force	NOUN
taxlaw-2860	266	34	.	.	PUNCT
taxlaw-2860	267	1	congressman	congressman	PROPN
taxlaw-2860	267	2	good	good	PROPN
taxlaw-2860	267	3	,	,	PUNCT
taxlaw-2860	267	4	one	one	NUM
taxlaw-2860	267	5	of	of	ADP
taxlaw-2860	267	6	the	the	DET
taxlaw-2860	267	7	initial	initial	ADJ
taxlaw-2860	267	8	proponents	proponent	NOUN
taxlaw-2860	267	9	of	of	ADP
taxlaw-2860	267	10	the	the	DET
taxlaw-2860	267	11	exemption	exemption	NOUN
taxlaw-2860	267	12	,	,	PUNCT
taxlaw-2860	267	13	argued	argue	VERB
taxlaw-2860	267	14	this	this	DET
taxlaw-2860	267	15	point	point	NOUN
taxlaw-2860	267	16	in	in	ADP
taxlaw-2860	267	17	1917	1917	NUM
taxlaw-2860	267	18	.	.	PUNCT
taxlaw-2860	268	1	he	he	PRON
taxlaw-2860	268	2	contended	contend	VERB
taxlaw-2860	268	3	that	that	SCONJ
taxlaw-2860	268	4	estate	estate	NOUN
taxlaw-2860	268	5	tax	tax	NOUN
taxlaw-2860	268	6	“	"	PUNCT
taxlaw-2860	268	7	ought	ought	AUX
taxlaw-2860	268	8	to	to	PART
taxlaw-2860	268	9	stop	stop	VERB
taxlaw-2860	268	10	at	at	ADP
taxlaw-2860	268	11	the	the	DET
taxlaw-2860	268	12	open	open	ADJ
taxlaw-2860	268	13	grave	grave	NOUN
taxlaw-2860	268	14	of	of	ADP
taxlaw-2860	268	15	our	our	PRON
taxlaw-2860	268	16	heroic	heroic	ADJ
taxlaw-2860	268	17	dead	dead	NOUN
taxlaw-2860	268	18	who	who	PRON
taxlaw-2860	268	19	give	give	VERB
taxlaw-2860	268	20	their	their	PRON
taxlaw-2860	268	21	lives	life	NOUN
taxlaw-2860	268	22	for	for	ADP
taxlaw-2860	268	23	the	the	DET
taxlaw-2860	268	24	defense	defense	NOUN
taxlaw-2860	268	25	of	of	ADP
taxlaw-2860	268	26	the	the	DET
taxlaw-2860	268	27	flag	flag	NOUN
taxlaw-2860	268	28	,	,	PUNCT
taxlaw-2860	268	29	and	and	CCONJ
taxlaw-2860	268	30	not	not	PART
taxlaw-2860	268	31	reach	reach	VERB
taxlaw-2860	268	32	into	into	ADP
taxlaw-2860	268	33	the	the	DET
taxlaw-2860	268	34	pockets	pocket	NOUN
taxlaw-2860	268	35	of	of	ADP
taxlaw-2860	268	36	the	the	DET
taxlaw-2860	268	37	widow	widow	NOUN
taxlaw-2860	268	38	and	and	CCONJ
taxlaw-2860	268	39	children	child	NOUN
taxlaw-2860	268	40	for	for	ADP
taxlaw-2860	268	41	the	the	DET
taxlaw-2860	268	42	savings	saving	NOUN
taxlaw-2860	268	43	of	of	ADP
taxlaw-2860	268	44	such	such	DET
taxlaw-2860	268	45	a	a	DET
taxlaw-2860	268	46	man	man	NOUN
taxlaw-2860	268	47	…	…	PUNCT
taxlaw-2860	268	48	the	the	DET
taxlaw-2860	268	49	soldier	soldier	NOUN
taxlaw-2860	268	50	has	have	AUX
taxlaw-2860	268	51	given	give	VERB
taxlaw-2860	268	52	enough	enough	ADJ
taxlaw-2860	268	53	when	when	SCONJ
taxlaw-2860	268	54	he	he	PRON
taxlaw-2860	268	55	has	have	VERB
taxlaw-2860	268	56	49	49	NUM
taxlaw-2860	268	57	i.r.c	i.r.c	NOUN
taxlaw-2860	268	58	.	.	PUNCT
taxlaw-2860	269	1	§	§	PROPN
taxlaw-2860	269	2	104(a)(4	104(a)(4	NUM
taxlaw-2860	269	3	)	)	PUNCT
taxlaw-2860	269	4	.	.	PUNCT
taxlaw-2860	270	1	50	50	NUM
taxlaw-2860	270	2	i.r.c	i.r.c	NOUN
taxlaw-2860	270	3	.	.	PUNCT
taxlaw-2860	271	1	§	§	PROPN
taxlaw-2860	271	2	4253(d	4253(d	PROPN
taxlaw-2860	271	3	)	)	PUNCT
taxlaw-2860	271	4	.	.	PUNCT
taxlaw-2860	272	1	51	51	NUM
taxlaw-2860	272	2	i.r.c	i.r.c	NOUN
taxlaw-2860	272	3	.	.	PUNCT
taxlaw-2860	273	1	§	§	PROPN
taxlaw-2860	273	2	7508(a	7508(a	NOUN
taxlaw-2860	273	3	)	)	PUNCT
taxlaw-2860	273	4	.	.	PUNCT
taxlaw-2860	274	1	52	52	NUM
taxlaw-2860	274	2	see	see	VERB
taxlaw-2860	274	3	supra	supra	PROPN
taxlaw-2860	274	4	notes	note	VERB
taxlaw-2860	274	5	26	26	NUM
taxlaw-2860	274	6	and	and	CCONJ
taxlaw-2860	274	7	28	28	NUM
taxlaw-2860	274	8	and	and	CCONJ
taxlaw-2860	274	9	accompanying	accompany	VERB
taxlaw-2860	274	10	text	text	NOUN
taxlaw-2860	274	11	(	(	PUNCT
taxlaw-2860	274	12	discussing	discuss	VERB
taxlaw-2860	274	13	how	how	SCONJ
taxlaw-2860	274	14	the	the	DET
taxlaw-2860	274	15	1917	1917	NUM
taxlaw-2860	274	16	predecessor	predecessor	NOUN
taxlaw-2860	274	17	of	of	ADP
taxlaw-2860	274	18	i.r.c	i.r.c	NOUN
taxlaw-2860	274	19	.	.	PUNCT
taxlaw-2860	275	1	§	§	PROPN
taxlaw-2860	275	2	2201	2201	NUM
taxlaw-2860	275	3	was	be	AUX
taxlaw-2860	275	4	added	add	VERB
taxlaw-2860	275	5	in	in	ADP
taxlaw-2860	275	6	a	a	DET
taxlaw-2860	275	7	legislative	legislative	ADJ
taxlaw-2860	275	8	committee	committee	NOUN
taxlaw-2860	275	9	without	without	ADP
taxlaw-2860	275	10	any	any	DET
taxlaw-2860	275	11	substantive	substantive	ADJ
taxlaw-2860	275	12	floor	floor	NOUN
taxlaw-2860	275	13	debate	debate	NOUN
taxlaw-2860	275	14	)	)	PUNCT
taxlaw-2860	275	15	.	.	PUNCT
taxlaw-2860	276	1	53	53	NUM
taxlaw-2860	276	2	94	94	NUM
taxlaw-2860	276	3	cong	cong	NOUN
taxlaw-2860	276	4	.	.	PUNCT
taxlaw-2860	277	1	rec	rec	PROPN
taxlaw-2860	277	2	.	.	PROPN
taxlaw-2860	277	3	9,204	9,204	NUM
taxlaw-2860	277	4	(	(	PUNCT
taxlaw-2860	277	5	1948	1948	NUM
taxlaw-2860	277	6	)	)	PUNCT
taxlaw-2860	277	7	(	(	PUNCT
taxlaw-2860	277	8	statement	statement	NOUN
taxlaw-2860	277	9	of	of	ADP
taxlaw-2860	277	10	rep	rep	PROPN
taxlaw-2860	277	11	.	.	PROPN
taxlaw-2860	277	12	knutson	knutson	PROPN
taxlaw-2860	277	13	)	)	PUNCT
taxlaw-2860	277	14	.	.	PUNCT
taxlaw-2860	278	1	like	like	ADP
taxlaw-2860	278	2	its	its	PRON
taxlaw-2860	278	3	predecessor	predecessor	NOUN
taxlaw-2860	278	4	in	in	ADP
taxlaw-2860	278	5	effect	effect	NOUN
taxlaw-2860	278	6	during	during	ADP
taxlaw-2860	278	7	world	world	NOUN
taxlaw-2860	278	8	war	war	NOUN
taxlaw-2860	278	9	i	i	PRON
taxlaw-2860	278	10	,	,	PUNCT
taxlaw-2860	278	11	the	the	DET
taxlaw-2860	278	12	estate	estate	NOUN
taxlaw-2860	278	13	tax	tax	NOUN
taxlaw-2860	278	14	combat	combat	NOUN
taxlaw-2860	278	15	exemption	exemption	NOUN
taxlaw-2860	278	16	applicable	applicable	ADJ
taxlaw-2860	278	17	during	during	ADP
taxlaw-2860	278	18	world	world	PROPN
taxlaw-2860	278	19	war	war	PROPN
taxlaw-2860	278	20	ii	ii	PROPN
taxlaw-2860	278	21	was	be	AUX
taxlaw-2860	278	22	added	add	VERB
taxlaw-2860	278	23	via	via	ADP
taxlaw-2860	278	24	amendment	amendment	NOUN
taxlaw-2860	278	25	without	without	ADP
taxlaw-2860	278	26	any	any	DET
taxlaw-2860	278	27	material	material	ADJ
taxlaw-2860	278	28	debate	debate	NOUN
taxlaw-2860	278	29	.	.	PUNCT
taxlaw-2860	279	1	see	see	VERB
taxlaw-2860	279	2	95	95	NUM
taxlaw-2860	279	3	cong	cong	NOUN
taxlaw-2860	279	4	.	.	PUNCT
taxlaw-2860	280	1	rec	rec	PROPN
taxlaw-2860	280	2	.	.	PROPN
taxlaw-2860	280	3	12,997	12,997	NUM
taxlaw-2860	280	4	(	(	PUNCT
taxlaw-2860	280	5	1949	1949	NUM
taxlaw-2860	280	6	)	)	PUNCT
taxlaw-2860	280	7	.	.	PUNCT
taxlaw-2860	281	1	54	54	NUM
taxlaw-2860	281	2	research	research	NOUN
taxlaw-2860	281	3	reveals	reveal	VERB
taxlaw-2860	281	4	far	far	ADV
taxlaw-2860	281	5	greater	great	ADJ
taxlaw-2860	281	6	legislative	legislative	ADJ
taxlaw-2860	281	7	history	history	NOUN
taxlaw-2860	281	8	relating	relate	VERB
taxlaw-2860	281	9	to	to	ADP
taxlaw-2860	281	10	the	the	DET
taxlaw-2860	281	11	subsequent	subsequent	ADJ
taxlaw-2860	281	12	expansion	expansion	NOUN
taxlaw-2860	281	13	of	of	ADP
taxlaw-2860	281	14	the	the	DET
taxlaw-2860	281	15	combat	combat	NOUN
taxlaw-2860	281	16	exemption	exemption	NOUN
taxlaw-2860	281	17	to	to	ADP
taxlaw-2860	281	18	civilians	civilian	NOUN
taxlaw-2860	281	19	killed	kill	VERB
taxlaw-2860	281	20	in	in	ADP
taxlaw-2860	281	21	terrorist	terrorist	ADJ
taxlaw-2860	281	22	attacks	attack	NOUN
taxlaw-2860	281	23	in	in	ADP
taxlaw-2860	281	24	1995	1995	NUM
taxlaw-2860	281	25	and	and	CCONJ
taxlaw-2860	281	26	2001	2001	NUM
taxlaw-2860	281	27	and	and	CCONJ
taxlaw-2860	281	28	to	to	ADP
taxlaw-2860	281	29	astronauts	astronaut	NOUN
taxlaw-2860	281	30	dying	die	VERB
taxlaw-2860	281	31	in	in	ADP
taxlaw-2860	281	32	the	the	DET
taxlaw-2860	281	33	line	line	NOUN
taxlaw-2860	281	34	of	of	ADP
taxlaw-2860	281	35	duty	duty	NOUN
taxlaw-2860	281	36	.	.	PUNCT
taxlaw-2860	282	1	for	for	ADP
taxlaw-2860	282	2	purposes	purpose	NOUN
taxlaw-2860	282	3	of	of	ADP
taxlaw-2860	282	4	this	this	DET
taxlaw-2860	282	5	article	article	NOUN
taxlaw-2860	282	6	,	,	PUNCT
taxlaw-2860	282	7	that	that	SCONJ
taxlaw-2860	282	8	legislative	legislative	ADJ
taxlaw-2860	282	9	history	history	NOUN
taxlaw-2860	282	10	is	be	AUX
taxlaw-2860	282	11	largely	largely	ADV
taxlaw-2860	282	12	unhelpful	unhelpful	ADJ
taxlaw-2860	282	13	.	.	PUNCT
taxlaw-2860	283	1	my	my	PRON
taxlaw-2860	283	2	inquiry	inquiry	NOUN
taxlaw-2860	283	3	is	be	AUX
taxlaw-2860	283	4	limited	limit	VERB
taxlaw-2860	283	5	to	to	ADP
taxlaw-2860	283	6	the	the	DET
taxlaw-2860	283	7	question	question	NOUN
taxlaw-2860	283	8	of	of	ADP
taxlaw-2860	283	9	the	the	DET
taxlaw-2860	283	10	combat	combat	NOUN
taxlaw-2860	283	11	exemption	exemption	NOUN
taxlaw-2860	283	12	as	as	SCONJ
taxlaw-2860	283	13	applied	apply	VERB
taxlaw-2860	283	14	to	to	ADP
taxlaw-2860	283	15	soldiers	soldier	NOUN
taxlaw-2860	283	16	rather	rather	ADV
taxlaw-2860	283	17	than	than	ADP
taxlaw-2860	283	18	these	these	DET
taxlaw-2860	283	19	other	other	ADJ
taxlaw-2860	283	20	groups	group	NOUN
taxlaw-2860	283	21	.	.	PUNCT
taxlaw-2860	284	1	as	as	ADP
taxlaw-2860	284	2	a	a	DET
taxlaw-2860	284	3	general	general	ADJ
taxlaw-2860	284	4	rule	rule	NOUN
taxlaw-2860	284	5	,	,	PUNCT
taxlaw-2860	284	6	modern	modern	ADJ
taxlaw-2860	284	7	soldiers	soldier	NOUN
taxlaw-2860	284	8	differ	differ	VERB
taxlaw-2860	284	9	from	from	ADP
taxlaw-2860	284	10	civilian	civilian	ADJ
taxlaw-2860	284	11	terrorism	terrorism	NOUN
taxlaw-2860	284	12	victims	victim	NOUN
taxlaw-2860	284	13	and	and	CCONJ
taxlaw-2860	284	14	astronauts	astronaut	NOUN
taxlaw-2860	284	15	on	on	ADP
taxlaw-2860	284	16	key	key	ADJ
taxlaw-2860	284	17	demographic	demographic	ADJ
taxlaw-2860	284	18	and	and	CCONJ
taxlaw-2860	284	19	socioeconomic	socioeconomic	ADJ
taxlaw-2860	284	20	metrics	metric	NOUN
taxlaw-2860	284	21	and	and	CCONJ
taxlaw-2860	284	22	also	also	ADV
taxlaw-2860	284	23	,	,	PUNCT
taxlaw-2860	284	24	typically	typically	ADV
taxlaw-2860	284	25	voluntarily	voluntarily	ADV
taxlaw-2860	284	26	,	,	PUNCT
taxlaw-2860	284	27	expose	expose	VERB
taxlaw-2860	284	28	themselves	themselves	PRON
taxlaw-2860	284	29	to	to	ADP
taxlaw-2860	284	30	different	different	ADJ
taxlaw-2860	284	31	kinds	kind	NOUN
taxlaw-2860	284	32	of	of	ADP
taxlaw-2860	284	33	peril	peril	NOUN
taxlaw-2860	284	34	.	.	PUNCT
taxlaw-2860	285	1	accordingly	accordingly	ADV
taxlaw-2860	285	2	,	,	PUNCT
taxlaw-2860	285	3	the	the	DET
taxlaw-2860	285	4	policy	policy	NOUN
taxlaw-2860	285	5	implications	implication	NOUN
taxlaw-2860	285	6	of	of	ADP
taxlaw-2860	285	7	the	the	DET
taxlaw-2860	285	8	estate	estate	NOUN
taxlaw-2860	285	9	tax	tax	NOUN
taxlaw-2860	285	10	exemption	exemption	NOUN
taxlaw-2860	285	11	offered	offer	VERB
taxlaw-2860	285	12	to	to	ADP
taxlaw-2860	285	13	soldiers	soldier	NOUN
taxlaw-2860	285	14	that	that	PRON
taxlaw-2860	285	15	is	be	AUX
taxlaw-2860	285	16	the	the	DET
taxlaw-2860	285	17	focus	focus	NOUN
taxlaw-2860	285	18	of	of	ADP
taxlaw-2860	285	19	this	this	DET
taxlaw-2860	285	20	paper	paper	NOUN
taxlaw-2860	285	21	materially	materially	ADV
taxlaw-2860	285	22	differ	differ	VERB
taxlaw-2860	285	23	from	from	ADP
taxlaw-2860	285	24	those	those	PRON
taxlaw-2860	285	25	applicable	applicable	ADJ
taxlaw-2860	285	26	to	to	ADP
taxlaw-2860	285	27	the	the	DET
taxlaw-2860	285	28	other	other	ADJ
taxlaw-2860	285	29	individuals	individual	NOUN
taxlaw-2860	285	30	covered	cover	VERB
taxlaw-2860	285	31	by	by	ADP
taxlaw-2860	285	32	these	these	DET
taxlaw-2860	285	33	later	late	ADJ
taxlaw-2860	285	34	expansions	expansion	NOUN
taxlaw-2860	285	35	of	of	ADP
taxlaw-2860	285	36	section	section	NOUN
taxlaw-2860	285	37	2201	2201	NUM
taxlaw-2860	285	38	.	.	PUNCT
taxlaw-2860	286	1	122	122	NUM
taxlaw-2860	286	2	columbia	columbia	PROPN
taxlaw-2860	286	3	journal	journal	PROPN
taxlaw-2860	286	4	of	of	ADP
taxlaw-2860	286	5	tax	tax	NOUN
taxlaw-2860	286	6	law	law	NOUN
taxlaw-2860	286	7	[	[	X
taxlaw-2860	286	8	vol.9:113	vol.9:113	PROPN
taxlaw-2860	286	9	given	give	VERB
taxlaw-2860	286	10	his	his	PRON
taxlaw-2860	286	11	life	life	NOUN
taxlaw-2860	286	12	for	for	ADP
taxlaw-2860	286	13	the	the	DET
taxlaw-2860	286	14	defense	defense	NOUN
taxlaw-2860	286	15	of	of	ADP
taxlaw-2860	286	16	the	the	DET
taxlaw-2860	286	17	flag	flag	NOUN
taxlaw-2860	286	18	.	.	PUNCT
taxlaw-2860	287	1	”55	”55	PROPN
taxlaw-2860	287	2	in	in	ADP
taxlaw-2860	287	3	a	a	DET
taxlaw-2860	287	4	line	line	NOUN
taxlaw-2860	287	5	generating	generate	VERB
taxlaw-2860	287	6	applause	applause	NOUN
taxlaw-2860	287	7	from	from	ADP
taxlaw-2860	287	8	his	his	PRON
taxlaw-2860	287	9	fellow	fellow	ADJ
taxlaw-2860	287	10	members	member	NOUN
taxlaw-2860	287	11	of	of	ADP
taxlaw-2860	287	12	congress	congress	PROPN
taxlaw-2860	287	13	,	,	PUNCT
taxlaw-2860	287	14	congressman	congressman	PROPN
taxlaw-2860	287	15	platt	platt	PROPN
taxlaw-2860	287	16	agreed	agree	VERB
taxlaw-2860	287	17	with	with	ADP
taxlaw-2860	287	18	good	good	PROPN
taxlaw-2860	287	19	’s	’s	PART
taxlaw-2860	287	20	rationale	rationale	NOUN
taxlaw-2860	287	21	for	for	ADP
taxlaw-2860	287	22	a	a	DET
taxlaw-2860	287	23	military	military	ADJ
taxlaw-2860	287	24	exemption	exemption	NOUN
taxlaw-2860	287	25	,	,	PUNCT
taxlaw-2860	287	26	contending	contend	VERB
taxlaw-2860	287	27	that	that	SCONJ
taxlaw-2860	287	28	tax	tax	NOUN
taxlaw-2860	287	29	code	code	NOUN
taxlaw-2860	287	30	should	should	AUX
taxlaw-2860	287	31	not	not	PART
taxlaw-2860	287	32	“	"	PUNCT
taxlaw-2860	287	33	penalize	penalize	VERB
taxlaw-2860	287	34	the	the	DET
taxlaw-2860	287	35	families	family	NOUN
taxlaw-2860	287	36	of	of	ADP
taxlaw-2860	287	37	those	those	PRON
taxlaw-2860	287	38	who	who	PRON
taxlaw-2860	287	39	lose	lose	VERB
taxlaw-2860	287	40	their	their	PRON
taxlaw-2860	287	41	lives	life	NOUN
taxlaw-2860	287	42	for	for	ADP
taxlaw-2860	287	43	their	their	PRON
taxlaw-2860	287	44	country	country	NOUN
taxlaw-2860	287	45	.	.	PUNCT
taxlaw-2860	288	1	”56	”56	VERB
taxlaw-2860	288	2	the	the	DET
taxlaw-2860	288	3	potential	potential	ADJ
taxlaw-2860	288	4	“	"	PUNCT
taxlaw-2860	288	5	penalty	penalty	NOUN
taxlaw-2860	288	6	”	"	PUNCT
taxlaw-2860	288	7	of	of	ADP
taxlaw-2860	288	8	estate	estate	NOUN
taxlaw-2860	288	9	taxation	taxation	NOUN
taxlaw-2860	288	10	takes	take	VERB
taxlaw-2860	288	11	two	two	NUM
taxlaw-2860	288	12	forms	form	NOUN
taxlaw-2860	288	13	.	.	PUNCT
taxlaw-2860	289	1	first	first	ADV
taxlaw-2860	289	2	is	be	AUX
taxlaw-2860	289	3	the	the	DET
taxlaw-2860	289	4	financial	financial	ADJ
taxlaw-2860	289	5	burden	burden	NOUN
taxlaw-2860	289	6	of	of	ADP
taxlaw-2860	289	7	paying	pay	VERB
taxlaw-2860	289	8	the	the	DET
taxlaw-2860	289	9	tax	tax	NOUN
taxlaw-2860	289	10	itself	itself	PRON
taxlaw-2860	289	11	,	,	PUNCT
taxlaw-2860	289	12	the	the	DET
taxlaw-2860	289	13	“	"	PUNCT
taxlaw-2860	289	14	reach	reach	VERB
taxlaw-2860	289	15	into	into	ADP
taxlaw-2860	289	16	the	the	DET
taxlaw-2860	289	17	pockets	pocket	NOUN
taxlaw-2860	289	18	”	"	PUNCT
taxlaw-2860	289	19	that	that	PRON
taxlaw-2860	289	20	congressman	congressman	PROPN
taxlaw-2860	289	21	good	good	PROPN
taxlaw-2860	289	22	found	find	VERB
taxlaw-2860	289	23	so	so	ADV
taxlaw-2860	289	24	distasteful	distasteful	ADJ
taxlaw-2860	289	25	.	.	PUNCT
taxlaw-2860	290	1	but	but	CCONJ
taxlaw-2860	290	2	,	,	PUNCT
taxlaw-2860	290	3	taxes	taxis	NOUN
taxlaw-2860	290	4	impose	impose	VERB
taxlaw-2860	290	5	a	a	DET
taxlaw-2860	290	6	second	second	ADJ
taxlaw-2860	290	7	type	type	NOUN
taxlaw-2860	290	8	of	of	ADP
taxlaw-2860	290	9	“	"	PUNCT
taxlaw-2860	290	10	penalty	penalty	NOUN
taxlaw-2860	290	11	”	"	PUNCT
taxlaw-2860	290	12	as	as	ADV
taxlaw-2860	290	13	well	well	ADV
taxlaw-2860	290	14	—	—	PUNCT
taxlaw-2860	290	15	the	the	DET
taxlaw-2860	290	16	compliance	compliance	NOUN
taxlaw-2860	290	17	burden	burden	NOUN
taxlaw-2860	290	18	of	of	ADP
taxlaw-2860	290	19	calculating	calculate	VERB
taxlaw-2860	290	20	the	the	DET
taxlaw-2860	290	21	tax	tax	NOUN
taxlaw-2860	290	22	due	due	ADJ
taxlaw-2860	290	23	and	and	CCONJ
taxlaw-2860	290	24	preparing	prepare	VERB
taxlaw-2860	290	25	the	the	DET
taxlaw-2860	290	26	appropriate	appropriate	ADJ
taxlaw-2860	290	27	returns	return	NOUN
taxlaw-2860	290	28	.	.	PUNCT
taxlaw-2860	291	1	as	as	SCONJ
taxlaw-2860	291	2	detailed	detailed	ADJ
taxlaw-2860	291	3	below	below	ADV
taxlaw-2860	291	4	,	,	PUNCT
taxlaw-2860	291	5	the	the	DET
taxlaw-2860	291	6	modern	modern	ADJ
taxlaw-2860	291	7	combat	combat	NOUN
taxlaw-2860	291	8	exemption	exemption	NOUN
taxlaw-2860	291	9	does	do	VERB
taxlaw-2860	291	10	little	little	ADJ
taxlaw-2860	291	11	to	to	PART
taxlaw-2860	291	12	redress	redress	VERB
taxlaw-2860	291	13	either	either	CCONJ
taxlaw-2860	291	14	burden	burden	NOUN
taxlaw-2860	291	15	faced	face	VERB
taxlaw-2860	291	16	by	by	ADP
taxlaw-2860	291	17	families	family	NOUN
taxlaw-2860	291	18	of	of	ADP
taxlaw-2860	291	19	our	our	PRON
taxlaw-2860	291	20	fallen	fallen	ADJ
taxlaw-2860	291	21	soldiers	soldier	NOUN
taxlaw-2860	291	22	.	.	PUNCT
taxlaw-2860	292	1	1	1	X
taxlaw-2860	292	2	.	.	X
taxlaw-2860	292	3	reduce	reduce	VERB
taxlaw-2860	292	4	financial	financial	ADJ
taxlaw-2860	292	5	burdens	burden	NOUN
taxlaw-2860	292	6	unfortunately	unfortunately	ADV
taxlaw-2860	292	7	,	,	PUNCT
taxlaw-2860	292	8	as	as	ADP
taxlaw-2860	292	9	a	a	DET
taxlaw-2860	292	10	practical	practical	ADJ
taxlaw-2860	292	11	matter	matter	NOUN
taxlaw-2860	292	12	,	,	PUNCT
taxlaw-2860	292	13	the	the	DET
taxlaw-2860	292	14	modern	modern	ADJ
taxlaw-2860	292	15	section	section	NOUN
taxlaw-2860	292	16	2201	2201	NUM
taxlaw-2860	292	17	typically	typically	ADV
taxlaw-2860	292	18	fails	fail	VERB
taxlaw-2860	292	19	to	to	PART
taxlaw-2860	292	20	achieve	achieve	VERB
taxlaw-2860	292	21	its	its	PRON
taxlaw-2860	292	22	stated	state	VERB
taxlaw-2860	292	23	purpose	purpose	NOUN
taxlaw-2860	292	24	of	of	ADP
taxlaw-2860	292	25	providing	provide	VERB
taxlaw-2860	292	26	economic	economic	ADJ
taxlaw-2860	292	27	relief	relief	NOUN
taxlaw-2860	292	28	to	to	ADP
taxlaw-2860	292	29	loved	love	VERB
taxlaw-2860	292	30	ones	one	NOUN
taxlaw-2860	292	31	left	leave	VERB
taxlaw-2860	292	32	behind	behind	ADV
taxlaw-2860	292	33	by	by	ADP
taxlaw-2860	292	34	those	those	PRON
taxlaw-2860	292	35	who	who	PRON
taxlaw-2860	292	36	die	die	VERB
taxlaw-2860	292	37	in	in	ADP
taxlaw-2860	292	38	combat	combat	NOUN
taxlaw-2860	292	39	.	.	PUNCT
taxlaw-2860	293	1	taking	take	VERB
taxlaw-2860	293	2	into	into	ADP
taxlaw-2860	293	3	account	account	NOUN
taxlaw-2860	293	4	the	the	DET
taxlaw-2860	293	5	other	other	ADJ
taxlaw-2860	293	6	available	available	ADJ
taxlaw-2860	293	7	estate	estate	NOUN
taxlaw-2860	293	8	tax	tax	NOUN
taxlaw-2860	293	9	exemptions	exemption	NOUN
taxlaw-2860	293	10	and	and	CCONJ
taxlaw-2860	293	11	the	the	DET
taxlaw-2860	293	12	demographics	demographic	NOUN
taxlaw-2860	293	13	of	of	ADP
taxlaw-2860	293	14	the	the	DET
taxlaw-2860	293	15	modern	modern	ADJ
taxlaw-2860	293	16	armed	armed	ADJ
taxlaw-2860	293	17	forces	force	NOUN
taxlaw-2860	293	18	,	,	PUNCT
taxlaw-2860	293	19	section	section	NOUN
taxlaw-2860	293	20	2201	2201	NUM
taxlaw-2860	293	21	can	can	AUX
taxlaw-2860	293	22	be	be	AUX
taxlaw-2860	293	23	expected	expect	VERB
taxlaw-2860	293	24	to	to	PART
taxlaw-2860	293	25	achieve	achieve	VERB
taxlaw-2860	293	26	the	the	DET
taxlaw-2860	293	27	goal	goal	NOUN
taxlaw-2860	293	28	of	of	ADP
taxlaw-2860	293	29	minimizing	minimize	VERB
taxlaw-2860	293	30	financial	financial	ADJ
taxlaw-2860	293	31	burdens	burden	NOUN
taxlaw-2860	293	32	only	only	ADV
taxlaw-2860	293	33	in	in	ADP
taxlaw-2860	293	34	an	an	DET
taxlaw-2860	293	35	exceedingly	exceedingly	ADV
taxlaw-2860	293	36	small	small	ADJ
taxlaw-2860	293	37	number	number	NOUN
taxlaw-2860	293	38	of	of	ADP
taxlaw-2860	293	39	cases	case	NOUN
taxlaw-2860	293	40	.	.	PUNCT
taxlaw-2860	294	1	one	one	NUM
taxlaw-2860	294	2	reason	reason	NOUN
taxlaw-2860	294	3	for	for	ADP
taxlaw-2860	294	4	this	this	DET
taxlaw-2860	294	5	result	result	NOUN
taxlaw-2860	294	6	is	be	AUX
taxlaw-2860	294	7	that	that	SCONJ
taxlaw-2860	294	8	under	under	ADP
taxlaw-2860	294	9	the	the	DET
taxlaw-2860	294	10	complex	complex	ADJ
taxlaw-2860	294	11	modern	modern	ADJ
taxlaw-2860	294	12	estate	estate	NOUN
taxlaw-2860	294	13	tax	tax	NOUN
taxlaw-2860	294	14	the	the	DET
taxlaw-2860	294	15	military	military	ADJ
taxlaw-2860	294	16	exemption	exemption	NOUN
taxlaw-2860	294	17	is	be	AUX
taxlaw-2860	294	18	far	far	ADV
taxlaw-2860	294	19	from	from	ADP
taxlaw-2860	294	20	the	the	DET
taxlaw-2860	294	21	only	only	ADJ
taxlaw-2860	294	22	way	way	NOUN
taxlaw-2860	294	23	to	to	PART
taxlaw-2860	294	24	reduce	reduce	VERB
taxlaw-2860	294	25	,	,	PUNCT
taxlaw-2860	294	26	or	or	CCONJ
taxlaw-2860	294	27	completely	completely	ADV
taxlaw-2860	294	28	eliminate	eliminate	VERB
taxlaw-2860	294	29	,	,	PUNCT
taxlaw-2860	294	30	estate	estate	NOUN
taxlaw-2860	294	31	taxation	taxation	NOUN
taxlaw-2860	294	32	.	.	PUNCT
taxlaw-2860	295	1	as	as	ADP
taxlaw-2860	295	2	a	a	DET
taxlaw-2860	295	3	starting	starting	NOUN
taxlaw-2860	295	4	proposition	proposition	NOUN
taxlaw-2860	295	5	,	,	PUNCT
taxlaw-2860	295	6	as	as	SCONJ
taxlaw-2860	295	7	noted	note	VERB
taxlaw-2860	295	8	above	above	ADV
taxlaw-2860	295	9	,	,	PUNCT
taxlaw-2860	295	10	each	each	DET
taxlaw-2860	295	11	individual	individual	NOUN
taxlaw-2860	295	12	has	have	VERB
taxlaw-2860	295	13	a	a	DET
taxlaw-2860	295	14	$	$	SYM
taxlaw-2860	295	15	5.49	5.49	NUM
taxlaw-2860	295	16	million	million	NUM
taxlaw-2860	295	17	exemption	exemption	NOUN
taxlaw-2860	295	18	from	from	ADP
taxlaw-2860	295	19	the	the	DET
taxlaw-2860	295	20	federal	federal	ADJ
taxlaw-2860	295	21	estate	estate	NOUN
taxlaw-2860	295	22	tax	tax	NOUN
taxlaw-2860	295	23	as	as	ADV
taxlaw-2860	295	24	well	well	ADV
taxlaw-2860	295	25	as	as	ADP
taxlaw-2860	295	26	an	an	DET
taxlaw-2860	295	27	unlimited	unlimited	ADJ
taxlaw-2860	295	28	marital	marital	ADJ
taxlaw-2860	295	29	deduction	deduction	NOUN
taxlaw-2860	295	30	which	which	PRON
taxlaw-2860	295	31	exempts	exempt	VERB
taxlaw-2860	295	32	from	from	ADP
taxlaw-2860	295	33	estate	estate	NOUN
taxlaw-2860	295	34	taxation	taxation	NOUN
taxlaw-2860	295	35	any	any	DET
taxlaw-2860	295	36	property	property	NOUN
taxlaw-2860	295	37	left	leave	VERB
taxlaw-2860	295	38	to	to	ADP
taxlaw-2860	295	39	,	,	PUNCT
taxlaw-2860	295	40	or	or	CCONJ
taxlaw-2860	295	41	to	to	ADP
taxlaw-2860	295	42	certain	certain	ADJ
taxlaw-2860	295	43	types	type	NOUN
taxlaw-2860	295	44	of	of	ADP
taxlaw-2860	295	45	trusts	trust	NOUN
taxlaw-2860	295	46	for	for	ADP
taxlaw-2860	295	47	the	the	DET
taxlaw-2860	295	48	benefit	benefit	NOUN
taxlaw-2860	295	49	of	of	ADP
taxlaw-2860	295	50	,	,	PUNCT
taxlaw-2860	295	51	a	a	DET
taxlaw-2860	295	52	surviving	survive	VERB
taxlaw-2860	295	53	spouse.57	spouse.57	NOUN
taxlaw-2860	295	54	the	the	DET
taxlaw-2860	295	55	combined	combined	ADJ
taxlaw-2860	295	56	effect	effect	NOUN
taxlaw-2860	295	57	of	of	ADP
taxlaw-2860	295	58	the	the	DET
taxlaw-2860	295	59	exemption	exemption	NOUN
taxlaw-2860	295	60	and	and	CCONJ
taxlaw-2860	295	61	the	the	DET
taxlaw-2860	295	62	marital	marital	ADJ
taxlaw-2860	295	63	deduction	deduction	NOUN
taxlaw-2860	295	64	is	be	AUX
taxlaw-2860	295	65	to	to	PART
taxlaw-2860	295	66	eliminate	eliminate	VERB
taxlaw-2860	295	67	all	all	DET
taxlaw-2860	295	68	estate	estate	NOUN
taxlaw-2860	295	69	taxes	taxis	NOUN
taxlaw-2860	295	70	for	for	ADP
taxlaw-2860	295	71	well	well	ADV
taxlaw-2860	295	72	over	over	ADP
taxlaw-2860	295	73	99	99	NUM
taxlaw-2860	295	74	%	%	NOUN
taxlaw-2860	295	75	of	of	ADP
taxlaw-2860	295	76	decedents	decedent	NOUN
taxlaw-2860	295	77	.	.	PUNCT
taxlaw-2860	296	1	58	58	NUM
taxlaw-2860	296	2	accordingly	accordingly	ADV
taxlaw-2860	296	3	,	,	PUNCT
taxlaw-2860	296	4	if	if	SCONJ
taxlaw-2860	296	5	soldiers	soldier	NOUN
taxlaw-2860	296	6	represented	represent	VERB
taxlaw-2860	296	7	a	a	DET
taxlaw-2860	296	8	random	random	ADJ
taxlaw-2860	296	9	socio	socio	NOUN
taxlaw-2860	296	10	-	-	PUNCT
taxlaw-2860	296	11	economic	economic	ADJ
taxlaw-2860	296	12	cross	cross	NOUN
taxlaw-2860	296	13	section	section	NOUN
taxlaw-2860	296	14	of	of	ADP
taxlaw-2860	296	15	the	the	DET
taxlaw-2860	296	16	population	population	NOUN
taxlaw-2860	296	17	,	,	PUNCT
taxlaw-2860	296	18	we	we	PRON
taxlaw-2860	296	19	would	would	AUX
taxlaw-2860	296	20	expect	expect	VERB
taxlaw-2860	296	21	a	a	DET
taxlaw-2860	296	22	mere	mere	ADJ
taxlaw-2860	296	23	fraction	fraction	NOUN
taxlaw-2860	296	24	of	of	ADP
taxlaw-2860	296	25	1	1	NUM
taxlaw-2860	296	26	%	%	NOUN
taxlaw-2860	296	27	to	to	PART
taxlaw-2860	296	28	benefit	benefit	VERB
taxlaw-2860	296	29	from	from	ADP
taxlaw-2860	296	30	the	the	DET
taxlaw-2860	296	31	combat	combat	NOUN
taxlaw-2860	296	32	exemption	exemption	NOUN
taxlaw-2860	296	33	.	.	PUNCT
taxlaw-2860	297	1	in	in	ADP
taxlaw-2860	297	2	reality	reality	NOUN
taxlaw-2860	297	3	,	,	PUNCT
taxlaw-2860	297	4	due	due	ADP
taxlaw-2860	297	5	to	to	ADP
taxlaw-2860	297	6	the	the	DET
taxlaw-2860	297	7	demographics	demographic	NOUN
taxlaw-2860	297	8	of	of	ADP
taxlaw-2860	297	9	the	the	DET
taxlaw-2860	297	10	modern	modern	ADJ
taxlaw-2860	297	11	military	military	NOUN
taxlaw-2860	297	12	,	,	PUNCT
taxlaw-2860	297	13	the	the	DET
taxlaw-2860	297	14	percentage	percentage	NOUN
taxlaw-2860	297	15	of	of	ADP
taxlaw-2860	297	16	soldiers	soldier	NOUN
taxlaw-2860	297	17	’	’	PART
taxlaw-2860	297	18	estates	estate	NOUN
taxlaw-2860	297	19	benefitting	benefit	VERB
taxlaw-2860	297	20	from	from	ADP
taxlaw-2860	297	21	the	the	DET
taxlaw-2860	297	22	exemption	exemption	NOUN
taxlaw-2860	297	23	is	be	AUX
taxlaw-2860	297	24	likely	likely	ADJ
taxlaw-2860	297	25	even	even	ADV
taxlaw-2860	297	26	smaller	small	ADJ
taxlaw-2860	297	27	.	.	PUNCT
taxlaw-2860	298	1	members	member	NOUN
taxlaw-2860	298	2	of	of	ADP
taxlaw-2860	298	3	the	the	DET
taxlaw-2860	298	4	u.s	u.s	PROPN
taxlaw-2860	298	5	.	.	PROPN
taxlaw-2860	298	6	armed	armed	ADJ
taxlaw-2860	298	7	forces	force	NOUN
taxlaw-2860	298	8	are	be	AUX
taxlaw-2860	298	9	not	not	PART
taxlaw-2860	298	10	a	a	DET
taxlaw-2860	298	11	random	random	ADJ
taxlaw-2860	298	12	socio	socio	NOUN
taxlaw-2860	298	13	-	-	PUNCT
taxlaw-2860	298	14	economic	economic	ADJ
taxlaw-2860	298	15	cross	cross	NOUN
taxlaw-2860	298	16	-	-	NOUN
taxlaw-2860	298	17	section	section	NOUN
taxlaw-2860	298	18	of	of	ADP
taxlaw-2860	298	19	the	the	DET
taxlaw-2860	298	20	population	population	NOUN
taxlaw-2860	298	21	but	but	CCONJ
taxlaw-2860	298	22	rather	rather	ADV
taxlaw-2860	298	23	are	be	AUX
taxlaw-2860	298	24	skewed	skew	VERB
taxlaw-2860	298	25	toward	toward	ADP
taxlaw-2860	298	26	lower	low	ADJ
taxlaw-2860	298	27	socio	socio	NOUN
taxlaw-2860	298	28	-	-	PUNCT
taxlaw-2860	298	29	economic	economic	ADJ
taxlaw-2860	298	30	strata	strata	NOUN
taxlaw-2860	298	31	.	.	PUNCT
taxlaw-2860	299	1	indeed	indeed	ADV
taxlaw-2860	299	2	,	,	PUNCT
taxlaw-2860	299	3	as	as	SCONJ
taxlaw-2860	299	4	professors	professor	NOUN
taxlaw-2860	299	5	aprill	aprill	PROPN
taxlaw-2860	299	6	and	and	CCONJ
taxlaw-2860	299	7	schmalbeck	schmalbeck	PROPN
taxlaw-2860	299	8	have	have	AUX
taxlaw-2860	299	9	noted	note	VERB
taxlaw-2860	299	10	,	,	PUNCT
taxlaw-2860	299	11	“	"	PUNCT
taxlaw-2860	299	12	soldiers	soldier	NOUN
taxlaw-2860	299	13	are	be	AUX
taxlaw-2860	299	14	often	often	ADV
taxlaw-2860	299	15	among	among	ADP
taxlaw-2860	299	16	the	the	DET
taxlaw-2860	299	17	least	least	ADJ
taxlaw-2860	299	18	affluent	affluent	ADJ
taxlaw-2860	299	19	groups	group	NOUN
taxlaw-2860	299	20	in	in	ADP
taxlaw-2860	299	21	our	our	PRON
taxlaw-2860	299	22	society,”59	society,”59	NOUN
taxlaw-2860	299	23	a	a	DET
taxlaw-2860	299	24	conclusion	conclusion	NOUN
taxlaw-2860	299	25	supported	support	VERB
taxlaw-2860	299	26	by	by	ADP
taxlaw-2860	299	27	both	both	DET
taxlaw-2860	299	28	anecdotal	anecdotal	ADJ
taxlaw-2860	299	29	evidence60	evidence60	NOUN
taxlaw-2860	299	30	and	and	CCONJ
taxlaw-2860	299	31	detailed	detailed	ADJ
taxlaw-2860	299	32	empirical	empirical	ADJ
taxlaw-2860	299	33	studies.61	studies.61	NOUN
taxlaw-2860	299	34	as	as	SCONJ
taxlaw-2860	299	35	one	one	NUM
taxlaw-2860	299	36	senator	senator	NOUN
taxlaw-2860	299	37	observed	observe	VERB
taxlaw-2860	299	38	in	in	ADP
taxlaw-2860	299	39	a	a	DET
taxlaw-2860	299	40	modern	modern	ADJ
taxlaw-2860	299	41	debate	debate	NOUN
taxlaw-2860	299	42	regarding	regard	VERB
taxlaw-2860	299	43	the	the	DET
taxlaw-2860	299	44	expansion	expansion	NOUN
taxlaw-2860	299	45	of	of	ADP
taxlaw-2860	299	46	section	section	NOUN
taxlaw-2860	299	47	55	55	NUM
taxlaw-2860	299	48	55	55	NUM
taxlaw-2860	299	49	cong	cong	NOUN
taxlaw-2860	299	50	.	.	PUNCT
taxlaw-2860	300	1	rec	rec	PROPN
taxlaw-2860	300	2	.	.	PROPN
taxlaw-2860	301	1	2,726	2,726	NUM
taxlaw-2860	301	2	(	(	PUNCT
taxlaw-2860	301	3	1917	1917	NUM
taxlaw-2860	301	4	)	)	PUNCT
taxlaw-2860	301	5	(	(	PUNCT
taxlaw-2860	301	6	statement	statement	NOUN
taxlaw-2860	301	7	of	of	ADP
taxlaw-2860	301	8	rep	rep	PROPN
taxlaw-2860	301	9	.	.	PROPN
taxlaw-2860	301	10	good	good	PROPN
taxlaw-2860	301	11	)	)	PUNCT
taxlaw-2860	301	12	,	,	PUNCT
taxlaw-2860	301	13	in	in	ADP
taxlaw-2860	301	14	support	support	NOUN
taxlaw-2860	301	15	of	of	ADP
taxlaw-2860	301	16	his	his	PRON
taxlaw-2860	301	17	amendment	amendment	NOUN
taxlaw-2860	301	18	to	to	PART
taxlaw-2860	301	19	add	add	VERB
taxlaw-2860	301	20	a	a	DET
taxlaw-2860	301	21	soldiers	soldier	NOUN
taxlaw-2860	301	22	’	'	PUNCT
taxlaw-2860	301	23	exemption	exemption	NOUN
taxlaw-2860	301	24	.	.	PUNCT
taxlaw-2860	302	1	the	the	DET
taxlaw-2860	302	2	amendment	amendment	NOUN
taxlaw-2860	302	3	was	be	AUX
taxlaw-2860	302	4	rejected	reject	VERB
taxlaw-2860	302	5	.	.	PUNCT
taxlaw-2860	303	1	see	see	VERB
taxlaw-2860	303	2	55	55	NUM
taxlaw-2860	303	3	cong	cong	NOUN
taxlaw-2860	303	4	.	.	PUNCT
taxlaw-2860	304	1	rec	rec	PROPN
taxlaw-2860	304	2	.	.	PROPN
taxlaw-2860	305	1	2,727	2,727	NUM
taxlaw-2860	305	2	(	(	PUNCT
taxlaw-2860	305	3	1917	1917	NUM
taxlaw-2860	305	4	)	)	PUNCT
taxlaw-2860	305	5	.	.	PUNCT
taxlaw-2860	306	1	56	56	NUM
taxlaw-2860	306	2	55	55	NUM
taxlaw-2860	306	3	cong	cong	NOUN
taxlaw-2860	306	4	.	.	PUNCT
taxlaw-2860	307	1	rec	rec	PROPN
taxlaw-2860	307	2	.	.	PROPN
taxlaw-2860	308	1	2,726	2,726	NUM
taxlaw-2860	308	2	(	(	PUNCT
taxlaw-2860	308	3	1917	1917	NUM
taxlaw-2860	308	4	)	)	PUNCT
taxlaw-2860	308	5	(	(	PUNCT
taxlaw-2860	308	6	statement	statement	NOUN
taxlaw-2860	308	7	of	of	ADP
taxlaw-2860	308	8	rep	rep	PROPN
taxlaw-2860	308	9	.	.	PROPN
taxlaw-2860	308	10	platt	platt	PROPN
taxlaw-2860	308	11	)	)	PUNCT
taxlaw-2860	308	12	.	.	PUNCT
taxlaw-2860	309	1	57	57	NUM
taxlaw-2860	309	2	see	see	VERB
taxlaw-2860	309	3	supra	supra	PROPN
taxlaw-2860	309	4	notes	note	VERB
taxlaw-2860	309	5	15–17	15–17	NUM
taxlaw-2860	309	6	and	and	CCONJ
taxlaw-2860	309	7	accompanying	accompanying	ADJ
taxlaw-2860	309	8	text	text	NOUN
taxlaw-2860	309	9	.	.	PUNCT
taxlaw-2860	310	1	58	58	NUM
taxlaw-2860	310	2	see	see	VERB
taxlaw-2860	310	3	supra	supra	PROPN
taxlaw-2860	310	4	note	note	PROPN
taxlaw-2860	310	5	18	18	NUM
taxlaw-2860	310	6	and	and	CCONJ
taxlaw-2860	310	7	accompanying	accompany	VERB
taxlaw-2860	310	8	text	text	NOUN
taxlaw-2860	310	9	.	.	PUNCT
taxlaw-2860	311	1	59	59	NUM
taxlaw-2860	311	2	ellen	ellen	PROPN
taxlaw-2860	311	3	p.	p.	PROPN
taxlaw-2860	311	4	aprill	aprill	PROPN
taxlaw-2860	311	5	&	&	CCONJ
taxlaw-2860	311	6	richard	richard	PROPN
taxlaw-2860	311	7	schmalbeck	schmalbeck	PROPN
taxlaw-2860	311	8	,	,	PUNCT
taxlaw-2860	311	9	post	post	ADJ
taxlaw-2860	311	10	-	-	ADJ
taxlaw-2860	311	11	disaster	disaster	ADJ
taxlaw-2860	311	12	tax	tax	NOUN
taxlaw-2860	311	13	legislation	legislation	NOUN
taxlaw-2860	311	14	:	:	PUNCT
taxlaw-2860	311	15	a	a	DET
taxlaw-2860	311	16	series	series	NOUN
taxlaw-2860	311	17	of	of	ADP
taxlaw-2860	311	18	unfortunate	unfortunate	ADJ
taxlaw-2860	311	19	events	event	NOUN
taxlaw-2860	311	20	,	,	PUNCT
taxlaw-2860	311	21	56	56	NUM
taxlaw-2860	311	22	duke	duke	PROPN
taxlaw-2860	311	23	l.j	l.j	PROPN
taxlaw-2860	311	24	.	.	PROPN
taxlaw-2860	311	25	51	51	NUM
taxlaw-2860	311	26	,	,	PUNCT
taxlaw-2860	311	27	72	72	NUM
taxlaw-2860	311	28	(	(	PUNCT
taxlaw-2860	311	29	2006	2006	NUM
taxlaw-2860	311	30	)	)	PUNCT
taxlaw-2860	311	31	.	.	PUNCT
taxlaw-2860	312	1	60	60	NUM
taxlaw-2860	312	2	see	see	VERB
taxlaw-2860	312	3	,	,	PUNCT
taxlaw-2860	312	4	e.g.	e.g.	ADV
taxlaw-2860	312	5	,	,	PUNCT
taxlaw-2860	312	6	small	small	ADJ
taxlaw-2860	312	7	towns	town	NOUN
taxlaw-2860	312	8	absorb	absorb	VERB
taxlaw-2860	312	9	the	the	DET
taxlaw-2860	312	10	toll	toll	NOUN
taxlaw-2860	312	11	of	of	ADP
taxlaw-2860	312	12	war	war	NOUN
taxlaw-2860	312	13	,	,	PUNCT
taxlaw-2860	312	14	npr	npr	PROPN
taxlaw-2860	312	15	(	(	PUNCT
taxlaw-2860	312	16	feb	feb	PROPN
taxlaw-2860	312	17	.	.	PROPN
taxlaw-2860	312	18	20	20	NUM
taxlaw-2860	312	19	,	,	PUNCT
taxlaw-2860	312	20	2017	2017	NUM
taxlaw-2860	312	21	,	,	PUNCT
taxlaw-2860	312	22	6:00	6:00	NUM
taxlaw-2860	312	23	am	am	NOUN
taxlaw-2860	312	24	)	)	PUNCT
taxlaw-2860	312	25	http://www.npr.org/templates/story/story.php?storyid=7492231	http://www.npr.org/templates/story/story.php?storyid=7492231	VERB
taxlaw-2860	313	1	[	[	X
taxlaw-2860	313	2	https://perma.cc/xs7p-r5la	https://perma.cc/xs7p-r5la	X
taxlaw-2860	313	3	]	]	X
taxlaw-2860	313	4	(	(	PUNCT
taxlaw-2860	313	5	observing	observe	VERB
taxlaw-2860	313	6	that	that	SCONJ
taxlaw-2860	313	7	“	"	PUNCT
taxlaw-2860	313	8	nearly	nearly	ADV
taxlaw-2860	313	9	three	three	NUM
taxlaw-2860	313	10	quarters	quarter	NOUN
taxlaw-2860	313	11	of	of	ADP
taxlaw-2860	313	12	those	those	PRON
taxlaw-2860	313	13	killed	kill	VERB
taxlaw-2860	313	14	in	in	ADP
taxlaw-2860	313	15	iraq	iraq	PROPN
taxlaw-2860	313	16	came	come	VERB
taxlaw-2860	313	17	from	from	ADP
taxlaw-2860	313	18	towns	town	NOUN
taxlaw-2860	313	19	where	where	SCONJ
taxlaw-2860	313	20	per	per	ADP
taxlaw-2860	313	21	capita	capita	NOUN
taxlaw-2860	313	22	income	income	NOUN
taxlaw-2860	313	23	is	be	AUX
taxlaw-2860	313	24	below	below	ADP
taxlaw-2860	313	25	the	the	DET
taxlaw-2860	313	26	national	national	ADJ
taxlaw-2860	313	27	average	average	NOUN
taxlaw-2860	313	28	”	"	PUNCT
taxlaw-2860	313	29	and	and	CCONJ
taxlaw-2860	313	30	discussing	discuss	VERB
taxlaw-2860	313	31	the	the	DET
taxlaw-2860	313	32	war	war	NOUN
taxlaw-2860	313	33	’s	’s	PART
taxlaw-2860	313	34	impact	impact	NOUN
taxlaw-2860	313	35	on	on	ADP
taxlaw-2860	313	36	these	these	DET
taxlaw-2860	313	37	towns	town	NOUN
taxlaw-2860	313	38	)	)	PUNCT
taxlaw-2860	313	39	.	.	PUNCT
taxlaw-2860	314	1	61	61	NUM
taxlaw-2860	314	2	a	a	DET
taxlaw-2860	314	3	recent	recent	ADJ
taxlaw-2860	314	4	analysis	analysis	NOUN
taxlaw-2860	314	5	by	by	ADP
taxlaw-2860	314	6	douglas	douglas	PROPN
taxlaw-2860	314	7	l.	l.	PROPN
taxlaw-2860	314	8	kriner	kriner	PROPN
taxlaw-2860	314	9	&	&	CCONJ
taxlaw-2860	314	10	francis	francis	PROPN
taxlaw-2860	314	11	x.	x.	PROPN
taxlaw-2860	314	12	shen	shen	PROPN
taxlaw-2860	314	13	illustrates	illustrate	VERB
taxlaw-2860	314	14	that	that	SCONJ
taxlaw-2860	314	15	soldiers	soldier	NOUN
taxlaw-2860	314	16	disproportionately	disproportionately	ADV
taxlaw-2860	314	17	come	come	VERB
taxlaw-2860	314	18	from	from	ADP
taxlaw-2860	314	19	lower	low	ADJ
taxlaw-2860	314	20	-	-	PUNCT
taxlaw-2860	314	21	class	class	NOUN
taxlaw-2860	314	22	and	and	CCONJ
taxlaw-2860	314	23	middle	middle	ADJ
taxlaw-2860	314	24	-	-	PUNCT
taxlaw-2860	314	25	class	class	NOUN
taxlaw-2860	314	26	backgrounds	background	NOUN
taxlaw-2860	314	27	,	,	PUNCT
taxlaw-2860	314	28	a	a	DET
taxlaw-2860	314	29	demographic	demographic	ADJ
taxlaw-2860	314	30	trend	trend	NOUN
taxlaw-2860	314	31	which	which	PRON
taxlaw-2860	314	32	has	have	AUX
taxlaw-2860	314	33	increased	increase	VERB
taxlaw-2860	314	34	since	since	SCONJ
taxlaw-2860	314	35	world	world	PROPN
taxlaw-2860	314	36	war	war	PROPN
taxlaw-2860	314	37	ii	ii	PROPN
taxlaw-2860	314	38	.	.	PUNCT
taxlaw-2860	315	1	douglas	douglas	PROPN
taxlaw-2860	315	2	l.	l.	PROPN
taxlaw-2860	315	3	kriner	kriner	PROPN
taxlaw-2860	315	4	&	&	CCONJ
taxlaw-2860	315	5	francis	francis	PROPN
taxlaw-2860	315	6	x.	x.	PROPN
taxlaw-2860	315	7	shen	shen	PROPN
taxlaw-2860	315	8	,	,	PUNCT
taxlaw-2860	315	9	invisible	invisible	ADJ
taxlaw-2860	315	10	inequality	inequality	NOUN
taxlaw-2860	315	11	:	:	PUNCT
taxlaw-2860	315	12	the	the	DET
taxlaw-2860	315	13	two	two	NUM
taxlaw-2860	315	14	americas	america	NOUN
taxlaw-2860	315	15	of	of	ADP
taxlaw-2860	315	16	military	military	ADJ
taxlaw-2860	315	17	sacrifice	sacrifice	NOUN
taxlaw-2860	315	18	,	,	PUNCT
taxlaw-2860	315	19	46	46	NUM
taxlaw-2860	315	20	u.	u.	PROPN
taxlaw-2860	315	21	memphis	memphis	PROPN
taxlaw-2860	315	22	l.	l.	PROPN
taxlaw-2860	315	23	rev	rev	PROPN
taxlaw-2860	315	24	.	.	PROPN
taxlaw-2860	315	25	545	545	NUM
taxlaw-2860	315	26	,	,	PUNCT
taxlaw-2860	315	27	547	547	NUM
taxlaw-2860	315	28	(	(	PUNCT
taxlaw-2860	315	29	2016	2016	NUM
taxlaw-2860	315	30	)	)	PUNCT
taxlaw-2860	315	31	(	(	PUNCT
taxlaw-2860	315	32	“	"	PUNCT
taxlaw-2860	315	33	through	through	ADP
taxlaw-2860	315	34	a	a	DET
taxlaw-2860	315	35	series	series	NOUN
taxlaw-2860	315	36	of	of	ADP
taxlaw-2860	315	37	empirical	empirical	ADJ
taxlaw-2860	315	38	investigations	investigation	NOUN
taxlaw-2860	315	39	—	—	PUNCT
taxlaw-2860	315	40	including	include	VERB
taxlaw-2860	315	41	analysis	analysis	NOUN
taxlaw-2860	315	42	of	of	ADP
taxlaw-2860	315	43	over	over	ADP
taxlaw-2860	315	44	500,000	500,000	NUM
taxlaw-2860	315	45	american	american	ADJ
taxlaw-2860	315	46	combat	combat	NOUN
taxlaw-2860	315	47	casualties	casualty	NOUN
taxlaw-2860	315	48	from	from	ADP
taxlaw-2860	315	49	world	world	PROPN
taxlaw-2860	315	50	war	war	PROPN
taxlaw-2860	315	51	ii	ii	PROPN
taxlaw-2860	315	52	through	through	ADP
taxlaw-2860	315	53	2017	2017	NUM
taxlaw-2860	315	54	]	]	PUNCT
taxlaw-2860	315	55	soldiers	soldier	NOUN
taxlaw-2860	315	56	with	with	ADP
taxlaw-2860	315	57	fortunes	fortune	NOUN
taxlaw-2860	315	58	?	?	PUNCT
taxlaw-2860	316	1	123	123	NUM
taxlaw-2860	316	2	2201	2201	NUM
taxlaw-2860	316	3	,	,	PUNCT
taxlaw-2860	316	4	an	an	DET
taxlaw-2860	316	5	army	army	NOUN
taxlaw-2860	316	6	specialist	specialist	NOUN
taxlaw-2860	316	7	earning	earn	VERB
taxlaw-2860	316	8	the	the	DET
taxlaw-2860	316	9	average	average	ADJ
taxlaw-2860	316	10	base	base	NOUN
taxlaw-2860	316	11	pay	pay	NOUN
taxlaw-2860	316	12	of	of	ADP
taxlaw-2860	316	13	$	$	SYM
taxlaw-2860	316	14	24,000	24,000	NUM
taxlaw-2860	316	15	per	per	ADP
taxlaw-2860	316	16	year	year	NOUN
taxlaw-2860	316	17	“	"	PUNCT
taxlaw-2860	316	18	wo	will	AUX
taxlaw-2860	316	19	n’t	not	PART
taxlaw-2860	316	20	be	be	AUX
taxlaw-2860	316	21	worrying	worry	VERB
taxlaw-2860	316	22	,	,	PUNCT
taxlaw-2860	316	23	nor	nor	CCONJ
taxlaw-2860	316	24	(	(	PUNCT
taxlaw-2860	316	25	sic	sic	ADJ
taxlaw-2860	316	26	)	)	PUNCT
taxlaw-2860	316	27	his	his	PRON
taxlaw-2860	316	28	family	family	NOUN
taxlaw-2860	316	29	be	be	AUX
taxlaw-2860	316	30	worrying	worry	VERB
taxlaw-2860	316	31	about	about	ADP
taxlaw-2860	316	32	the	the	DET
taxlaw-2860	316	33	estate	estate	NOUN
taxlaw-2860	316	34	tax	tax	NOUN
taxlaw-2860	316	35	.	.	PUNCT
taxlaw-2860	317	1	”62	”62	PROPN
taxlaw-2860	317	2	further	further	ADJ
taxlaw-2860	317	3	demographic	demographic	ADJ
taxlaw-2860	317	4	headwind	headwind	NOUN
taxlaw-2860	317	5	for	for	SCONJ
taxlaw-2860	317	6	the	the	DET
taxlaw-2860	317	7	combat	combat	NOUN
taxlaw-2860	317	8	exemption	exemption	NOUN
taxlaw-2860	317	9	comes	come	VERB
taxlaw-2860	317	10	from	from	ADP
taxlaw-2860	317	11	the	the	DET
taxlaw-2860	317	12	fact	fact	NOUN
taxlaw-2860	317	13	that	that	SCONJ
taxlaw-2860	317	14	more	more	ADJ
taxlaw-2860	317	15	than	than	ADP
taxlaw-2860	317	16	half	half	NOUN
taxlaw-2860	317	17	of	of	ADP
taxlaw-2860	317	18	the	the	DET
taxlaw-2860	317	19	members	member	NOUN
taxlaw-2860	317	20	of	of	ADP
taxlaw-2860	317	21	the	the	DET
taxlaw-2860	317	22	modern	modern	ADJ
taxlaw-2860	317	23	military	military	NOUN
taxlaw-2860	317	24	are	be	AUX
taxlaw-2860	317	25	married.63	married.63	VERB
taxlaw-2860	317	26	accordingly	accordingly	ADV
taxlaw-2860	317	27	,	,	PUNCT
taxlaw-2860	317	28	the	the	DET
taxlaw-2860	317	29	unlimited	unlimited	ADJ
taxlaw-2860	317	30	marital	marital	ADJ
taxlaw-2860	317	31	deduction	deduction	NOUN
taxlaw-2860	317	32	already	already	ADV
taxlaw-2860	317	33	provides	provide	VERB
taxlaw-2860	317	34	those	those	DET
taxlaw-2860	317	35	soldiers	soldier	NOUN
taxlaw-2860	317	36	with	with	ADP
taxlaw-2860	317	37	a	a	DET
taxlaw-2860	317	38	sufficient	sufficient	ADJ
taxlaw-2860	317	39	means	mean	NOUN
taxlaw-2860	317	40	to	to	PART
taxlaw-2860	317	41	exempt	exempt	VERB
taxlaw-2860	317	42	their	their	PRON
taxlaw-2860	317	43	estates	estate	NOUN
taxlaw-2860	317	44	from	from	ADP
taxlaw-2860	317	45	taxation	taxation	NOUN
taxlaw-2860	317	46	,	,	PUNCT
taxlaw-2860	317	47	making	make	VERB
taxlaw-2860	317	48	section	section	NOUN
taxlaw-2860	317	49	2201	2201	NUM
taxlaw-2860	317	50	superfluous	superfluous	ADJ
taxlaw-2860	317	51	as	as	ADP
taxlaw-2860	317	52	a	a	DET
taxlaw-2860	317	53	means	means	NOUN
taxlaw-2860	317	54	of	of	ADP
taxlaw-2860	317	55	blunting	blunt	VERB
taxlaw-2860	317	56	the	the	DET
taxlaw-2860	317	57	impact	impact	NOUN
taxlaw-2860	317	58	of	of	ADP
taxlaw-2860	317	59	the	the	DET
taxlaw-2860	317	60	estate	estate	NOUN
taxlaw-2860	317	61	tax	tax	NOUN
taxlaw-2860	317	62	.	.	PUNCT
taxlaw-2860	318	1	in	in	ADP
taxlaw-2860	318	2	sum	sum	NOUN
taxlaw-2860	318	3	,	,	PUNCT
taxlaw-2860	318	4	the	the	DET
taxlaw-2860	318	5	combat	combat	NOUN
taxlaw-2860	318	6	exemption	exemption	NOUN
taxlaw-2860	318	7	offers	offer	VERB
taxlaw-2860	318	8	meaningful	meaningful	ADJ
taxlaw-2860	318	9	financial	financial	ADJ
taxlaw-2860	318	10	relief	relief	NOUN
taxlaw-2860	318	11	only	only	ADV
taxlaw-2860	318	12	to	to	ADP
taxlaw-2860	318	13	unmarried	unmarried	ADJ
taxlaw-2860	318	14	,	,	PUNCT
taxlaw-2860	318	15	multi	multi	ADJ
taxlaw-2860	318	16	-	-	NOUN
taxlaw-2860	318	17	millionaire	millionaire	ADJ
taxlaw-2860	318	18	,	,	PUNCT
taxlaw-2860	318	19	members	member	NOUN
taxlaw-2860	318	20	of	of	ADP
taxlaw-2860	318	21	the	the	DET
taxlaw-2860	318	22	military	military	NOUN
taxlaw-2860	318	23	.	.	PUNCT
taxlaw-2860	319	1	demographic	demographic	ADJ
taxlaw-2860	319	2	evidence	evidence	NOUN
taxlaw-2860	319	3	suggest	suggest	VERB
taxlaw-2860	319	4	those	those	DET
taxlaw-2860	319	5	soldiers	soldier	NOUN
taxlaw-2860	319	6	are	be	AUX
taxlaw-2860	319	7	few	few	ADJ
taxlaw-2860	319	8	and	and	CCONJ
taxlaw-2860	319	9	far	far	ADV
taxlaw-2860	319	10	between.64	between.64	PROPN
taxlaw-2860	319	11	thus	thus	ADV
taxlaw-2860	319	12	,	,	PUNCT
taxlaw-2860	319	13	to	to	ADP
taxlaw-2860	319	14	the	the	DET
taxlaw-2860	319	15	extent	extent	NOUN
taxlaw-2860	319	16	the	the	DET
taxlaw-2860	319	17	combat	combat	NOUN
taxlaw-2860	319	18	exemption	exemption	NOUN
taxlaw-2860	319	19	was	be	AUX
taxlaw-2860	319	20	designed	design	VERB
taxlaw-2860	319	21	to	to	PART
taxlaw-2860	319	22	reduce	reduce	VERB
taxlaw-2860	319	23	the	the	DET
taxlaw-2860	319	24	financial	financial	ADJ
taxlaw-2860	319	25	burden	burden	NOUN
taxlaw-2860	319	26	on	on	ADP
taxlaw-2860	319	27	fallen	fall	VERB
taxlaw-2860	319	28	soldiers	soldier	NOUN
taxlaw-2860	319	29	’	'	PUNCT
taxlaw-2860	319	30	estates	estate	NOUN
taxlaw-2860	319	31	,	,	PUNCT
taxlaw-2860	319	32	it	it	PRON
taxlaw-2860	319	33	will	will	AUX
taxlaw-2860	319	34	fail	fail	VERB
taxlaw-2860	319	35	in	in	ADP
taxlaw-2860	319	36	this	this	DET
taxlaw-2860	319	37	mission	mission	NOUN
taxlaw-2860	319	38	more	more	ADJ
taxlaw-2860	319	39	than	than	ADP
taxlaw-2860	319	40	99	99	NUM
taxlaw-2860	319	41	%	%	NOUN
taxlaw-2860	319	42	of	of	ADP
taxlaw-2860	319	43	the	the	DET
taxlaw-2860	319	44	time.65	time.65	NOUN
taxlaw-2860	319	45	the	the	DET
taxlaw-2860	319	46	inefficiency	inefficiency	NOUN
taxlaw-2860	319	47	of	of	ADP
taxlaw-2860	319	48	using	use	VERB
taxlaw-2860	319	49	section	section	NOUN
taxlaw-2860	319	50	2201	2201	NUM
taxlaw-2860	319	51	to	to	PART
taxlaw-2860	319	52	offer	offer	VERB
taxlaw-2860	319	53	financial	financial	ADJ
taxlaw-2860	319	54	relief	relief	NOUN
taxlaw-2860	319	55	is	be	AUX
taxlaw-2860	319	56	further	far	ADV
taxlaw-2860	319	57	shown	show	VERB
taxlaw-2860	319	58	by	by	ADP
taxlaw-2860	319	59	comparison	comparison	NOUN
taxlaw-2860	319	60	with	with	ADP
taxlaw-2860	319	61	two	two	NUM
taxlaw-2860	319	62	other	other	ADJ
taxlaw-2860	319	63	programs	program	NOUN
taxlaw-2860	319	64	the	the	DET
taxlaw-2860	319	65	military	military	NOUN
taxlaw-2860	319	66	currently	currently	ADV
taxlaw-2860	319	67	uses	use	VERB
taxlaw-2860	319	68	to	to	PART
taxlaw-2860	319	69	offer	offer	VERB
taxlaw-2860	319	70	much	much	ADV
taxlaw-2860	319	71	more	more	ADV
taxlaw-2860	319	72	direct	direct	ADJ
taxlaw-2860	319	73	financial	financial	ADJ
taxlaw-2860	319	74	relief	relief	NOUN
taxlaw-2860	319	75	to	to	ADP
taxlaw-2860	319	76	the	the	DET
taxlaw-2860	319	77	families	family	NOUN
taxlaw-2860	319	78	of	of	ADP
taxlaw-2860	319	79	fallen	fallen	ADJ
taxlaw-2860	319	80	soldiers	soldier	NOUN
taxlaw-2860	319	81	.	.	PUNCT
taxlaw-2860	320	1	the	the	DET
taxlaw-2860	320	2	most	most	ADV
taxlaw-2860	320	3	direct	direct	ADJ
taxlaw-2860	320	4	of	of	ADP
taxlaw-2860	320	5	these	these	PRON
taxlaw-2860	320	6	is	be	AUX
taxlaw-2860	320	7	the	the	DET
taxlaw-2860	320	8	oddly	oddly	ADV
taxlaw-2860	320	9	-	-	PUNCT
taxlaw-2860	320	10	named	name	VERB
taxlaw-2860	320	11	“	"	PUNCT
taxlaw-2860	320	12	death	death	NOUN
taxlaw-2860	320	13	gratuity	gratuity	NOUN
taxlaw-2860	320	14	”	"	PUNCT
taxlaw-2860	320	15	whereby	whereby	SCONJ
taxlaw-2860	320	16	the	the	DET
taxlaw-2860	320	17	families	family	NOUN
taxlaw-2860	320	18	of	of	ADP
taxlaw-2860	320	19	soldiers	soldier	NOUN
taxlaw-2860	320	20	who	who	PRON
taxlaw-2860	320	21	die	die	VERB
taxlaw-2860	320	22	in	in	ADP
taxlaw-2860	320	23	a	a	DET
taxlaw-2860	320	24	combat	combat	NOUN
taxlaw-2860	320	25	zone	zone	NOUN
taxlaw-2860	320	26	receive	receive	VERB
taxlaw-2860	320	27	a	a	DET
taxlaw-2860	320	28	cash	cash	NOUN
taxlaw-2860	320	29	payment	payment	NOUN
taxlaw-2860	320	30	of	of	ADP
taxlaw-2860	320	31	$	$	SYM
taxlaw-2860	320	32	100,000.66	100,000.66	NUM
taxlaw-2860	320	33	in	in	ADP
taxlaw-2860	320	34	addition	addition	NOUN
taxlaw-2860	320	35	,	,	PUNCT
taxlaw-2860	320	36	the	the	DET
taxlaw-2860	320	37	government	government	NOUN
taxlaw-2860	320	38	provides	provide	VERB
taxlaw-2860	320	39	for	for	ADP
taxlaw-2860	320	40	$	$	SYM
taxlaw-2860	320	41	400,000	400,000	NUM
taxlaw-2860	320	42	in	in	ADP
taxlaw-2860	320	43	life	life	NOUN
taxlaw-2860	320	44	insurance	insurance	NOUN
taxlaw-2860	320	45	coverage	coverage	NOUN
taxlaw-2860	320	46	for	for	ADP
taxlaw-2860	320	47	all	all	DET
taxlaw-2860	320	48	soldiers	soldier	NOUN
taxlaw-2860	320	49	in	in	ADP
taxlaw-2860	320	50	combat	combat	NOUN
taxlaw-2860	320	51	,	,	PUNCT
taxlaw-2860	320	52	making	make	VERB
taxlaw-2860	320	53	for	for	ADP
taxlaw-2860	320	54	a	a	DET
taxlaw-2860	320	55	total	total	NOUN
taxlaw-2860	320	56	of	of	ADP
taxlaw-2860	320	57	$	$	SYM
taxlaw-2860	320	58	500,000	500,000	NUM
taxlaw-2860	320	59	in	in	ADP
taxlaw-2860	320	60	direct	direct	ADJ
taxlaw-2860	320	61	,	,	PUNCT
taxlaw-2860	320	62	cash	cash	NOUN
taxlaw-2860	320	63	payments	payment	NOUN
taxlaw-2860	320	64	to	to	ADP
taxlaw-2860	320	65	the	the	DET
taxlaw-2860	320	66	estate	estate	NOUN
taxlaw-2860	320	67	of	of	ADP
taxlaw-2860	320	68	each	each	DET
taxlaw-2860	320	69	fallen	fall	VERB
taxlaw-2860	320	70	soldier.67	soldier.67	NOUN
taxlaw-2860	320	71	while	while	SCONJ
taxlaw-2860	320	72	some	some	PRON
taxlaw-2860	320	73	might	might	AUX
taxlaw-2860	320	74	contend	contend	VERB
taxlaw-2860	320	75	that	that	SCONJ
taxlaw-2860	320	76	the	the	DET
taxlaw-2860	320	77	combat	combat	NOUN
taxlaw-2860	320	78	exemption	exemption	NOUN
taxlaw-2860	320	79	appropriately	appropriately	ADV
taxlaw-2860	320	80	provides	provide	VERB
taxlaw-2860	320	81	an	an	DET
taxlaw-2860	320	82	additional	additional	ADJ
taxlaw-2860	320	83	benefit	benefit	NOUN
taxlaw-2860	320	84	for	for	ADP
taxlaw-2860	320	85	the	the	DET
taxlaw-2860	320	86	families	family	NOUN
taxlaw-2860	320	87	of	of	ADP
taxlaw-2860	320	88	the	the	DET
taxlaw-2860	320	89	most	most	ADV
taxlaw-2860	320	90	affluent	affluent	ADJ
taxlaw-2860	320	91	soldiers	soldier	NOUN
taxlaw-2860	320	92	,	,	PUNCT
taxlaw-2860	320	93	whose	whose	DET
taxlaw-2860	320	94	financial	financial	ADJ
taxlaw-2860	320	95	loss	loss	NOUN
taxlaw-2860	320	96	perhaps	perhaps	ADV
taxlaw-2860	320	97	is	be	AUX
taxlaw-2860	320	98	not	not	PART
taxlaw-2860	320	99	adequately	adequately	ADV
taxlaw-2860	320	100	compensated	compensate	VERB
taxlaw-2860	320	101	by	by	ADP
taxlaw-2860	320	102	$	$	SYM
taxlaw-2860	320	103	500,000	500,000	NUM
taxlaw-2860	320	104	in	in	ADP
taxlaw-2860	320	105	payments	payment	NOUN
taxlaw-2860	320	106	,	,	PUNCT
taxlaw-2860	320	107	i	i	PRON
taxlaw-2860	320	108	contend	contend	VERB
taxlaw-2860	320	109	that	that	SCONJ
taxlaw-2860	320	110	the	the	DET
taxlaw-2860	320	111	exemption	exemption	NOUN
taxlaw-2860	320	112	has	have	AUX
taxlaw-2860	320	113	become	become	VERB
taxlaw-2860	320	114	an	an	DET
taxlaw-2860	320	115	extraneous	extraneous	ADJ
taxlaw-2860	320	116	,	,	PUNCT
taxlaw-2860	320	117	poorlytargeted	poorlytargete	VERB
taxlaw-2860	320	118	subsidy	subsidy	NOUN
taxlaw-2860	320	119	to	to	ADP
taxlaw-2860	320	120	a	a	DET
taxlaw-2860	320	121	demographically	demographically	ADV
taxlaw-2860	320	122	narrow	narrow	ADJ
taxlaw-2860	320	123	population	population	NOUN
taxlaw-2860	320	124	.	.	PUNCT
taxlaw-2860	321	1	2	2	X
taxlaw-2860	321	2	.	.	X
taxlaw-2860	321	3	reduce	reduce	VERB
taxlaw-2860	321	4	administrative	administrative	ADJ
taxlaw-2860	321	5	burdens	burden	NOUN
taxlaw-2860	321	6	what	what	PRON
taxlaw-2860	321	7	of	of	ADP
taxlaw-2860	321	8	the	the	DET
taxlaw-2860	321	9	related	relate	VERB
taxlaw-2860	321	10	justification	justification	NOUN
taxlaw-2860	321	11	for	for	ADP
taxlaw-2860	321	12	the	the	DET
taxlaw-2860	321	13	combat	combat	NOUN
taxlaw-2860	321	14	exemption	exemption	NOUN
taxlaw-2860	321	15	:	:	PUNCT
taxlaw-2860	321	16	namely	namely	ADV
taxlaw-2860	321	17	that	that	SCONJ
taxlaw-2860	321	18	it	it	PRON
taxlaw-2860	321	19	will	will	AUX
taxlaw-2860	321	20	reduce	reduce	VERB
taxlaw-2860	321	21	administrative	administrative	ADJ
taxlaw-2860	321	22	burdens	burden	NOUN
taxlaw-2860	321	23	on	on	ADP
taxlaw-2860	321	24	soldiers	soldier	NOUN
taxlaw-2860	321	25	’	'	PUNCT
taxlaw-2860	321	26	estates	estate	NOUN
taxlaw-2860	321	27	?	?	PUNCT
taxlaw-2860	322	1	while	while	SCONJ
taxlaw-2860	322	2	this	this	PRON
taxlaw-2860	322	3	is	be	AUX
taxlaw-2860	322	4	a	a	DET
taxlaw-2860	322	5	desirable	desirable	ADJ
taxlaw-2860	322	6	result	result	NOUN
taxlaw-2860	322	7	,	,	PUNCT
taxlaw-2860	322	8	and	and	CCONJ
taxlaw-2860	322	9	a	a	DET
taxlaw-2860	322	10	afghanistan	afghanistan	PROPN
taxlaw-2860	322	11	,	,	PUNCT
taxlaw-2860	322	12	combined	combine	VERB
taxlaw-2860	322	13	with	with	ADP
taxlaw-2860	322	14	seven	seven	NUM
taxlaw-2860	322	15	unique	unique	ADJ
taxlaw-2860	322	16	surveys	survey	NOUN
taxlaw-2860	322	17	of	of	ADP
taxlaw-2860	322	18	american	american	ADJ
taxlaw-2860	322	19	public	public	ADJ
taxlaw-2860	322	20	opinion	opinion	NOUN
taxlaw-2860	322	21	—	—	PUNCT
taxlaw-2860	322	22	we	we	PRON
taxlaw-2860	322	23	reveal	reveal	VERB
taxlaw-2860	322	24	that	that	SCONJ
taxlaw-2860	322	25	,	,	PUNCT
taxlaw-2860	322	26	even	even	ADV
taxlaw-2860	322	27	more	more	ADJ
taxlaw-2860	322	28	than	than	ADP
taxlaw-2860	322	29	previous	previous	ADJ
taxlaw-2860	322	30	wars	war	NOUN
taxlaw-2860	322	31	,	,	PUNCT
taxlaw-2860	322	32	iraq	iraq	PROPN
taxlaw-2860	322	33	and	and	CCONJ
taxlaw-2860	322	34	afghanistan	afghanistan	PROPN
taxlaw-2860	322	35	have	have	AUX
taxlaw-2860	322	36	been	be	AUX
taxlaw-2860	322	37	working	work	VERB
taxlaw-2860	322	38	class	class	NOUN
taxlaw-2860	322	39	wars	war	NOUN
taxlaw-2860	322	40	”	"	PUNCT
taxlaw-2860	322	41	)	)	PUNCT
taxlaw-2860	322	42	.	.	PUNCT
taxlaw-2860	323	1	62	62	NUM
taxlaw-2860	323	2	152	152	NUM
taxlaw-2860	323	3	cong	cong	NOUN
taxlaw-2860	323	4	.	.	PUNCT
taxlaw-2860	324	1	rec	rec	PROPN
taxlaw-2860	324	2	.	.	PUNCT
taxlaw-2860	325	1	s5,543	s5,543	PROPN
taxlaw-2860	325	2	(	(	PUNCT
taxlaw-2860	325	3	daily	daily	PROPN
taxlaw-2860	325	4	ed	ed	NOUN
taxlaw-2860	325	5	.	.	PUNCT
taxlaw-2860	326	1	june	june	PROPN
taxlaw-2860	326	2	7	7	NUM
taxlaw-2860	326	3	,	,	PUNCT
taxlaw-2860	326	4	2006	2006	NUM
taxlaw-2860	326	5	)	)	PUNCT
taxlaw-2860	326	6	(	(	PUNCT
taxlaw-2860	326	7	statement	statement	NOUN
taxlaw-2860	326	8	of	of	ADP
taxlaw-2860	326	9	sen	sen	PROPN
taxlaw-2860	326	10	.	.	PROPN
taxlaw-2860	326	11	reed	reed	PROPN
taxlaw-2860	326	12	)	)	PUNCT
taxlaw-2860	326	13	.	.	PUNCT
taxlaw-2860	327	1	63	63	NUM
taxlaw-2860	327	2	149	149	NUM
taxlaw-2860	327	3	cong	cong	NOUN
taxlaw-2860	327	4	.	.	PUNCT
taxlaw-2860	328	1	rec	rec	PROPN
taxlaw-2860	328	2	.	.	PROPN
taxlaw-2860	328	3	7,718	7,718	NUM
taxlaw-2860	328	4	(	(	PUNCT
taxlaw-2860	328	5	2003	2003	NUM
taxlaw-2860	328	6	)	)	PUNCT
taxlaw-2860	328	7	(	(	PUNCT
taxlaw-2860	328	8	statement	statement	NOUN
taxlaw-2860	328	9	of	of	ADP
taxlaw-2860	328	10	sen	sen	PROPN
taxlaw-2860	328	11	.	.	PROPN
taxlaw-2860	328	12	baucus	baucus	PROPN
taxlaw-2860	328	13	)	)	PUNCT
taxlaw-2860	328	14	.	.	PUNCT
taxlaw-2860	329	1	64	64	NUM
taxlaw-2860	329	2	the	the	DET
taxlaw-2860	329	3	demographics	demographic	NOUN
taxlaw-2860	329	4	of	of	ADP
taxlaw-2860	329	5	soldiers	soldier	NOUN
taxlaw-2860	329	6	in	in	ADP
taxlaw-2860	329	7	world	world	NOUN
taxlaw-2860	329	8	war	war	NOUN
taxlaw-2860	329	9	i	i	PRON
taxlaw-2860	329	10	were	be	AUX
taxlaw-2860	329	11	very	very	ADV
taxlaw-2860	329	12	different	different	ADJ
taxlaw-2860	329	13	than	than	ADP
taxlaw-2860	329	14	those	those	PRON
taxlaw-2860	329	15	of	of	ADP
taxlaw-2860	329	16	the	the	DET
taxlaw-2860	329	17	modern	modern	ADJ
taxlaw-2860	329	18	military	military	NOUN
taxlaw-2860	329	19	.	.	PUNCT
taxlaw-2860	330	1	part	part	NOUN
taxlaw-2860	330	2	of	of	ADP
taxlaw-2860	330	3	this	this	DET
taxlaw-2860	330	4	result	result	NOUN
taxlaw-2860	330	5	is	be	AUX
taxlaw-2860	330	6	attributable	attributable	ADJ
taxlaw-2860	330	7	to	to	ADP
taxlaw-2860	330	8	the	the	DET
taxlaw-2860	330	9	design	design	NOUN
taxlaw-2860	330	10	of	of	ADP
taxlaw-2860	330	11	the	the	DET
taxlaw-2860	330	12	draft	draft	NOUN
taxlaw-2860	330	13	in	in	ADP
taxlaw-2860	330	14	effect	effect	NOUN
taxlaw-2860	330	15	during	during	ADP
taxlaw-2860	330	16	that	that	DET
taxlaw-2860	330	17	war	war	NOUN
taxlaw-2860	330	18	,	,	PUNCT
taxlaw-2860	330	19	which	which	PRON
taxlaw-2860	330	20	gave	give	VERB
taxlaw-2860	330	21	a	a	DET
taxlaw-2860	330	22	higher	high	ADJ
taxlaw-2860	330	23	priority	priority	NOUN
taxlaw-2860	330	24	to	to	ADP
taxlaw-2860	330	25	unmarried	unmarried	ADJ
taxlaw-2860	330	26	soldiers	soldier	NOUN
taxlaw-2860	330	27	and	and	CCONJ
taxlaw-2860	330	28	those	those	PRON
taxlaw-2860	330	29	with	with	ADP
taxlaw-2860	330	30	additional	additional	ADJ
taxlaw-2860	330	31	sources	source	NOUN
taxlaw-2860	330	32	of	of	ADP
taxlaw-2860	330	33	family	family	NOUN
taxlaw-2860	330	34	income	income	NOUN
taxlaw-2860	330	35	.	.	PUNCT
taxlaw-2860	331	1	see	see	VERB
taxlaw-2860	331	2	selective	selective	ADJ
taxlaw-2860	331	3	service	service	NOUN
taxlaw-2860	331	4	act	act	NOUN
taxlaw-2860	331	5	,	,	PUNCT
taxlaw-2860	331	6	pub	pub	NOUN
taxlaw-2860	331	7	.	.	PUNCT
taxlaw-2860	332	1	l.	l.	PROPN
taxlaw-2860	332	2	no	no	INTJ
taxlaw-2860	332	3	.	.	PUNCT
taxlaw-2860	333	1	65–12	65–12	NUM
taxlaw-2860	333	2	,	,	PUNCT
taxlaw-2860	333	3	40	40	NUM
taxlaw-2860	333	4	stat	stat	NOUN
taxlaw-2860	333	5	.	.	PUNCT
taxlaw-2860	334	1	76	76	NUM
taxlaw-2860	334	2	(	(	PUNCT
taxlaw-2860	334	3	1917	1917	NUM
taxlaw-2860	334	4	)	)	PUNCT
taxlaw-2860	334	5	.	.	PUNCT
taxlaw-2860	335	1	see	see	VERB
taxlaw-2860	335	2	also	also	ADV
taxlaw-2860	335	3	selective	selective	ADJ
taxlaw-2860	335	4	service	service	NOUN
taxlaw-2860	335	5	regulations	regulation	NOUN
taxlaw-2860	335	6	prescribed	prescribe	VERB
taxlaw-2860	335	7	by	by	ADP
taxlaw-2860	335	8	the	the	DET
taxlaw-2860	335	9	president	president	NOUN
taxlaw-2860	335	10	,	,	PUNCT
taxlaw-2860	335	11	§	§	PROPN
taxlaw-2860	335	12	73	73	NUM
taxlaw-2860	335	13	(	(	PUNCT
taxlaw-2860	335	14	1917	1917	NUM
taxlaw-2860	335	15	)	)	PUNCT
taxlaw-2860	335	16	(	(	PUNCT
taxlaw-2860	335	17	providing	provide	VERB
taxlaw-2860	335	18	that	that	SCONJ
taxlaw-2860	335	19	the	the	DET
taxlaw-2860	335	20	first	first	ADJ
taxlaw-2860	335	21	class	class	NOUN
taxlaw-2860	335	22	of	of	ADP
taxlaw-2860	335	23	draftees	draftee	NOUN
taxlaw-2860	335	24	would	would	AUX
taxlaw-2860	335	25	be	be	AUX
taxlaw-2860	335	26	unmarried	unmarried	ADJ
taxlaw-2860	335	27	or	or	CCONJ
taxlaw-2860	335	28	otherwise	otherwise	ADV
taxlaw-2860	335	29	without	without	ADP
taxlaw-2860	335	30	dependents	dependent	NOUN
taxlaw-2860	335	31	)	)	PUNCT
taxlaw-2860	335	32	.	.	PUNCT
taxlaw-2860	336	1	65	65	NUM
taxlaw-2860	337	1	since	since	SCONJ
taxlaw-2860	337	2	my	my	PRON
taxlaw-2860	337	3	focus	focus	NOUN
taxlaw-2860	337	4	here	here	ADV
taxlaw-2860	337	5	is	be	AUX
taxlaw-2860	337	6	on	on	ADP
taxlaw-2860	337	7	the	the	DET
taxlaw-2860	337	8	effects	effect	NOUN
taxlaw-2860	337	9	of	of	ADP
taxlaw-2860	337	10	section	section	NOUN
taxlaw-2860	337	11	2201	2201	NUM
taxlaw-2860	337	12	,	,	PUNCT
taxlaw-2860	337	13	i	i	PRON
taxlaw-2860	337	14	intentionally	intentionally	ADV
taxlaw-2860	337	15	do	do	AUX
taxlaw-2860	337	16	not	not	PART
taxlaw-2860	337	17	consider	consider	VERB
taxlaw-2860	337	18	the	the	DET
taxlaw-2860	337	19	normative	normative	ADJ
taxlaw-2860	337	20	question	question	NOUN
taxlaw-2860	337	21	of	of	ADP
taxlaw-2860	337	22	whether	whether	SCONJ
taxlaw-2860	337	23	it	it	PRON
taxlaw-2860	337	24	is	be	AUX
taxlaw-2860	337	25	good	good	ADJ
taxlaw-2860	337	26	tax	tax	NOUN
taxlaw-2860	337	27	policy	policy	NOUN
taxlaw-2860	337	28	to	to	PART
taxlaw-2860	337	29	target	target	VERB
taxlaw-2860	337	30	these	these	DET
taxlaw-2860	337	31	soldiers	soldier	NOUN
taxlaw-2860	337	32	for	for	ADP
taxlaw-2860	337	33	financial	financial	ADJ
taxlaw-2860	337	34	relief	relief	NOUN
taxlaw-2860	337	35	.	.	PUNCT
taxlaw-2860	338	1	i	i	PRON
taxlaw-2860	338	2	consider	consider	VERB
taxlaw-2860	338	3	this	this	DET
taxlaw-2860	338	4	question	question	NOUN
taxlaw-2860	338	5	in	in	ADP
taxlaw-2860	338	6	part	part	NOUN
taxlaw-2860	338	7	error	error	NOUN
taxlaw-2860	338	8	!	!	PUNCT
taxlaw-2860	339	1	reference	reference	NOUN
taxlaw-2860	339	2	source	source	NOUN
taxlaw-2860	339	3	not	not	PART
taxlaw-2860	339	4	found	find	VERB
taxlaw-2860	339	5	.	.	PUNCT
taxlaw-2860	340	1	infra	infra	NOUN
taxlaw-2860	340	2	of	of	ADP
taxlaw-2860	340	3	this	this	DET
taxlaw-2860	340	4	article	article	NOUN
taxlaw-2860	340	5	.	.	PUNCT
taxlaw-2860	341	1	66	66	NUM
taxlaw-2860	341	2	i.r.c	i.r.c	NOUN
taxlaw-2860	341	3	.	.	PUNCT
taxlaw-2860	342	1	§	§	PROPN
taxlaw-2860	342	2	1475	1475	NUM
taxlaw-2860	342	3	et	et	PROPN
taxlaw-2860	342	4	seq	seq	PROPN
taxlaw-2860	342	5	.	.	PUNCT
taxlaw-2860	343	1	the	the	DET
taxlaw-2860	343	2	congress	congress	PROPN
taxlaw-2860	343	3	of	of	ADP
taxlaw-2860	343	4	1917	1917	NUM
taxlaw-2860	343	5	similarly	similarly	ADV
taxlaw-2860	343	6	provided	provide	VERB
taxlaw-2860	343	7	for	for	ADP
taxlaw-2860	343	8	direct	direct	ADJ
taxlaw-2860	343	9	compensation	compensation	NOUN
taxlaw-2860	343	10	to	to	ADP
taxlaw-2860	343	11	families	family	NOUN
taxlaw-2860	343	12	of	of	ADP
taxlaw-2860	343	13	fallen	fallen	ADJ
taxlaw-2860	343	14	soldiers	soldier	NOUN
taxlaw-2860	343	15	.	.	PUNCT
taxlaw-2860	344	1	act	act	PROPN
taxlaw-2860	344	2	of	of	ADP
taxlaw-2860	344	3	oct	oct	PROPN
taxlaw-2860	344	4	.	.	PROPN
taxlaw-2860	344	5	6	6	NUM
taxlaw-2860	344	6	,	,	PUNCT
taxlaw-2860	344	7	1917	1917	NUM
taxlaw-2860	344	8	,	,	PUNCT
taxlaw-2860	344	9	ch	ch	NOUN
taxlaw-2860	344	10	.	.	PROPN
taxlaw-2860	344	11	105	105	NUM
taxlaw-2860	344	12	,	,	PUNCT
taxlaw-2860	344	13	§	§	PROPN
taxlaw-2860	344	14	§	§	PROPN
taxlaw-2860	344	15	300–14	300–14	PROPN
taxlaw-2860	344	16	,	,	PUNCT
taxlaw-2860	344	17	40	40	NUM
taxlaw-2860	344	18	stat	stat	NOUN
taxlaw-2860	344	19	.	.	PUNCT
taxlaw-2860	345	1	398	398	NUM
taxlaw-2860	345	2	,	,	PUNCT
taxlaw-2860	345	3	405–08	405–08	X
taxlaw-2860	345	4	(	(	PUNCT
taxlaw-2860	345	5	providing	provide	VERB
taxlaw-2860	345	6	in	in	ADP
taxlaw-2860	345	7	relevant	relevant	ADJ
taxlaw-2860	345	8	part	part	NOUN
taxlaw-2860	345	9	for	for	SCONJ
taxlaw-2860	345	10	monthly	monthly	ADJ
taxlaw-2860	345	11	compensation	compensation	NOUN
taxlaw-2860	345	12	to	to	PART
taxlaw-2860	345	13	specified	specified	VERB
taxlaw-2860	345	14	family	family	NOUN
taxlaw-2860	345	15	members	member	NOUN
taxlaw-2860	345	16	of	of	ADP
taxlaw-2860	345	17	those	those	PRON
taxlaw-2860	345	18	killed	kill	VERB
taxlaw-2860	345	19	in	in	ADP
taxlaw-2860	345	20	military	military	ADJ
taxlaw-2860	345	21	service	service	NOUN
taxlaw-2860	345	22	.	.	PUNCT
taxlaw-2860	345	23	)	)	PUNCT
taxlaw-2860	345	24	.	.	PUNCT
taxlaw-2860	346	1	67	67	NUM
taxlaw-2860	347	1	the	the	DET
taxlaw-2860	347	2	coverage	coverage	NOUN
taxlaw-2860	347	3	,	,	PUNCT
taxlaw-2860	347	4	known	know	VERB
taxlaw-2860	347	5	as	as	ADP
taxlaw-2860	347	6	servicemembers	servicemember	NOUN
taxlaw-2860	347	7	’	'	PUNCT
taxlaw-2860	347	8	group	group	NOUN
taxlaw-2860	347	9	life	life	NOUN
taxlaw-2860	347	10	insurance	insurance	NOUN
taxlaw-2860	347	11	(	(	PUNCT
taxlaw-2860	347	12	sgli	sgli	NOUN
taxlaw-2860	347	13	)	)	PUNCT
taxlaw-2860	347	14	is	be	AUX
taxlaw-2860	347	15	available	available	ADJ
taxlaw-2860	347	16	to	to	ADP
taxlaw-2860	347	17	several	several	ADJ
taxlaw-2860	347	18	categories	category	NOUN
taxlaw-2860	347	19	of	of	ADP
taxlaw-2860	347	20	individuals	individual	NOUN
taxlaw-2860	347	21	engaged	engage	VERB
taxlaw-2860	347	22	in	in	ADP
taxlaw-2860	347	23	military	military	ADJ
taxlaw-2860	347	24	service	service	NOUN
taxlaw-2860	347	25	.	.	PUNCT
taxlaw-2860	348	1	those	those	DET
taxlaw-2860	348	2	eligible	eligible	ADJ
taxlaw-2860	348	3	are	be	AUX
taxlaw-2860	348	4	automatically	automatically	ADV
taxlaw-2860	348	5	insured	insure	VERB
taxlaw-2860	348	6	for	for	ADP
taxlaw-2860	348	7	the	the	DET
taxlaw-2860	348	8	maximum	maximum	ADJ
taxlaw-2860	348	9	$	$	SYM
taxlaw-2860	348	10	400,000	400,000	NUM
taxlaw-2860	348	11	death	death	NOUN
taxlaw-2860	348	12	benefit	benefit	NOUN
taxlaw-2860	348	13	unless	unless	SCONJ
taxlaw-2860	348	14	they	they	PRON
taxlaw-2860	348	15	opt	opt	VERB
taxlaw-2860	348	16	out	out	ADP
taxlaw-2860	348	17	.	.	PUNCT
taxlaw-2860	349	1	for	for	ADP
taxlaw-2860	349	2	a	a	DET
taxlaw-2860	349	3	description	description	NOUN
taxlaw-2860	349	4	of	of	ADP
taxlaw-2860	349	5	the	the	DET
taxlaw-2860	349	6	program	program	NOUN
taxlaw-2860	349	7	,	,	PUNCT
taxlaw-2860	349	8	see	see	VERB
taxlaw-2860	349	9	veterans	veteran	NOUN
taxlaw-2860	349	10	benefits	benefit	VERB
taxlaw-2860	349	11	admin	admin	PROPN
taxlaw-2860	349	12	.	.	PUNCT
taxlaw-2860	350	1	managing	manage	VERB
taxlaw-2860	350	2	agency	agency	NOUN
taxlaw-2860	350	3	,	,	PUNCT
taxlaw-2860	350	4	service	service	NOUN
taxlaw-2860	350	5	members	member	NOUN
taxlaw-2860	350	6	’	'	PUNCT
taxlaw-2860	350	7	group	group	NOUN
taxlaw-2860	350	8	life	life	NOUN
taxlaw-2860	350	9	insurance	insurance	NOUN
taxlaw-2860	350	10	,	,	PUNCT
taxlaw-2860	350	11	https://www.benefits.gov/benefits/benefit-details/585	https://www.benefits.gov/benefits/benefit-details/585	PROPN
taxlaw-2860	351	1	[	[	X
taxlaw-2860	351	2	https://perma.cc/7lw5-cnve	https://perma.cc/7lw5-cnve	X
taxlaw-2860	351	3	]	]	PUNCT
taxlaw-2860	351	4	.	.	PUNCT
taxlaw-2860	352	1	124	124	NUM
taxlaw-2860	352	2	columbia	columbia	PROPN
taxlaw-2860	352	3	journal	journal	PROPN
taxlaw-2860	352	4	of	of	ADP
taxlaw-2860	352	5	tax	tax	NOUN
taxlaw-2860	352	6	law	law	NOUN
taxlaw-2860	352	7	[	[	X
taxlaw-2860	352	8	vol.9:113	vol.9:113	ADJ
taxlaw-2860	352	9	bedrock	bedrock	NOUN
taxlaw-2860	352	10	principle	principle	NOUN
taxlaw-2860	352	11	of	of	ADP
taxlaw-2860	352	12	good	good	ADJ
taxlaw-2860	352	13	tax	tax	NOUN
taxlaw-2860	352	14	policy,68	policy,68	NOUN
taxlaw-2860	352	15	the	the	DET
taxlaw-2860	352	16	combat	combat	NOUN
taxlaw-2860	352	17	exemption	exemption	NOUN
taxlaw-2860	352	18	simply	simply	ADV
taxlaw-2860	352	19	does	do	AUX
taxlaw-2860	352	20	n’t	not	PART
taxlaw-2860	352	21	achieve	achieve	VERB
taxlaw-2860	352	22	it	it	PRON
taxlaw-2860	352	23	.	.	PUNCT
taxlaw-2860	353	1	as	as	ADP
taxlaw-2860	353	2	an	an	DET
taxlaw-2860	353	3	initial	initial	ADJ
taxlaw-2860	353	4	matter	matter	NOUN
taxlaw-2860	353	5	,	,	PUNCT
taxlaw-2860	353	6	the	the	DET
taxlaw-2860	353	7	partial	partial	ADJ
taxlaw-2860	353	8	reduction	reduction	NOUN
taxlaw-2860	353	9	afforded	afford	VERB
taxlaw-2860	353	10	by	by	ADP
taxlaw-2860	353	11	modern	modern	ADJ
taxlaw-2860	353	12	section	section	NOUN
taxlaw-2860	353	13	2201	2201	NUM
taxlaw-2860	353	14	does	do	AUX
taxlaw-2860	353	15	n’t	not	PART
taxlaw-2860	353	16	eliminate	eliminate	VERB
taxlaw-2860	353	17	any	any	DET
taxlaw-2860	353	18	paperwork	paperwork	NOUN
taxlaw-2860	353	19	.	.	PUNCT
taxlaw-2860	354	1	an	an	DET
taxlaw-2860	354	2	estate	estate	NOUN
taxlaw-2860	354	3	relying	rely	VERB
taxlaw-2860	354	4	on	on	ADP
taxlaw-2860	354	5	the	the	DET
taxlaw-2860	354	6	relief	relief	NOUN
taxlaw-2860	354	7	provision	provision	NOUN
taxlaw-2860	354	8	of	of	ADP
taxlaw-2860	354	9	the	the	DET
taxlaw-2860	354	10	code	code	NOUN
taxlaw-2860	354	11	section	section	NOUN
taxlaw-2860	354	12	must	must	AUX
taxlaw-2860	354	13	still	still	ADV
taxlaw-2860	354	14	complete	complete	VERB
taxlaw-2860	354	15	a	a	DET
taxlaw-2860	354	16	federal	federal	ADJ
taxlaw-2860	354	17	estate	estate	NOUN
taxlaw-2860	354	18	tax	tax	NOUN
taxlaw-2860	354	19	return	return	NOUN
taxlaw-2860	354	20	in	in	ADP
taxlaw-2860	354	21	its	its	PRON
taxlaw-2860	354	22	entirety.69	entirety.69	NOUN
taxlaw-2860	354	23	in	in	ADP
taxlaw-2860	354	24	fact	fact	NOUN
taxlaw-2860	354	25	,	,	PUNCT
taxlaw-2860	354	26	an	an	DET
taxlaw-2860	354	27	enhanced	enhanced	ADJ
taxlaw-2860	354	28	administrative	administrative	ADJ
taxlaw-2860	354	29	burden	burden	NOUN
taxlaw-2860	354	30	is	be	AUX
taxlaw-2860	354	31	placed	place	VERB
taxlaw-2860	354	32	upon	upon	SCONJ
taxlaw-2860	354	33	an	an	DET
taxlaw-2860	354	34	estate	estate	NOUN
taxlaw-2860	354	35	claiming	claim	VERB
taxlaw-2860	354	36	relief	relief	NOUN
taxlaw-2860	354	37	under	under	ADP
taxlaw-2860	354	38	section	section	NOUN
taxlaw-2860	354	39	2201	2201	NUM
taxlaw-2860	354	40	insofar	insofar	ADV
taxlaw-2860	354	41	as	as	ADP
taxlaw-2860	354	42	claiming	claim	VERB
taxlaw-2860	354	43	the	the	DET
taxlaw-2860	354	44	combat	combat	NOUN
taxlaw-2860	354	45	exemption	exemption	NOUN
taxlaw-2860	354	46	requires	require	VERB
taxlaw-2860	354	47	including	include	VERB
taxlaw-2860	354	48	additional	additional	ADJ
taxlaw-2860	354	49	calculations	calculation	NOUN
taxlaw-2860	354	50	on	on	ADP
taxlaw-2860	354	51	the	the	DET
taxlaw-2860	354	52	deceased	deceased	ADJ
taxlaw-2860	354	53	soldier	soldier	NOUN
taxlaw-2860	354	54	’s	’s	PART
taxlaw-2860	354	55	return	return	NOUN
taxlaw-2860	354	56	,	,	PUNCT
taxlaw-2860	354	57	about	about	ADP
taxlaw-2860	354	58	which	which	PRON
taxlaw-2860	354	59	the	the	DET
taxlaw-2860	354	60	applicable	applicable	ADJ
taxlaw-2860	354	61	instructions	instruction	NOUN
taxlaw-2860	354	62	provide	provide	VERB
taxlaw-2860	354	63	no	no	DET
taxlaw-2860	354	64	clear	clear	ADJ
taxlaw-2860	354	65	guidance.70	guidance.70	NOUN
taxlaw-2860	354	66	from	from	ADP
taxlaw-2860	354	67	a	a	DET
taxlaw-2860	354	68	strictly	strictly	ADV
taxlaw-2860	354	69	administrative	administrative	ADJ
taxlaw-2860	354	70	standpoint	standpoint	NOUN
taxlaw-2860	354	71	,	,	PUNCT
taxlaw-2860	354	72	section	section	NOUN
taxlaw-2860	354	73	2201	2201	NUM
taxlaw-2860	354	74	serves	serve	VERB
taxlaw-2860	354	75	to	to	PART
taxlaw-2860	354	76	increase	increase	VERB
taxlaw-2860	354	77	,	,	PUNCT
taxlaw-2860	354	78	rather	rather	ADV
taxlaw-2860	354	79	than	than	ADP
taxlaw-2860	354	80	reduce	reduce	VERB
taxlaw-2860	354	81	,	,	PUNCT
taxlaw-2860	354	82	administrative	administrative	ADJ
taxlaw-2860	354	83	and	and	CCONJ
taxlaw-2860	354	84	paperwork	paperwork	NOUN
taxlaw-2860	354	85	burdens.71	burdens.71	VERB
taxlaw-2860	354	86	putting	put	VERB
taxlaw-2860	354	87	this	this	DET
taxlaw-2860	354	88	issue	issue	NOUN
taxlaw-2860	354	89	in	in	ADP
taxlaw-2860	354	90	a	a	DET
taxlaw-2860	354	91	larger	large	ADJ
taxlaw-2860	354	92	context	context	NOUN
taxlaw-2860	354	93	,	,	PUNCT
taxlaw-2860	354	94	the	the	DET
taxlaw-2860	354	95	code	code	NOUN
taxlaw-2860	354	96	imposes	impose	VERB
taxlaw-2860	354	97	a	a	DET
taxlaw-2860	354	98	massive	massive	ADJ
taxlaw-2860	354	99	administrative	administrative	ADJ
taxlaw-2860	354	100	burden	burden	NOUN
taxlaw-2860	354	101	on	on	ADP
taxlaw-2860	354	102	the	the	DET
taxlaw-2860	354	103	estate	estate	NOUN
taxlaw-2860	354	104	of	of	ADP
taxlaw-2860	354	105	a	a	DET
taxlaw-2860	354	106	fallen	fallen	ADJ
taxlaw-2860	354	107	soldier	soldier	NOUN
taxlaw-2860	354	108	.	.	PUNCT
taxlaw-2860	355	1	as	as	SCONJ
taxlaw-2860	355	2	discussed	discuss	VERB
taxlaw-2860	355	3	in	in	ADP
taxlaw-2860	355	4	greater	great	ADJ
taxlaw-2860	355	5	detail	detail	NOUN
taxlaw-2860	355	6	below	below	ADV
taxlaw-2860	355	7	,	,	PUNCT
taxlaw-2860	355	8	the	the	DET
taxlaw-2860	355	9	income	income	NOUN
taxlaw-2860	355	10	tax	tax	NOUN
taxlaw-2860	355	11	exemption	exemption	NOUN
taxlaw-2860	355	12	is	be	AUX
taxlaw-2860	355	13	particularly	particularly	ADV
taxlaw-2860	355	14	cumbersome	cumbersome	ADJ
taxlaw-2860	355	15	to	to	PART
taxlaw-2860	355	16	navigate.72	navigate.72	VERB
taxlaw-2860	355	17	refund	refund	NOUN
taxlaw-2860	355	18	of	of	ADP
taxlaw-2860	355	19	income	income	NOUN
taxlaw-2860	355	20	taxes	taxis	NOUN
taxlaw-2860	355	21	due	due	ADJ
taxlaw-2860	355	22	can	can	AUX
taxlaw-2860	355	23	be	be	AUX
taxlaw-2860	355	24	collected	collect	VERB
taxlaw-2860	355	25	only	only	ADV
taxlaw-2860	355	26	by	by	ADP
taxlaw-2860	355	27	filing	file	VERB
taxlaw-2860	355	28	amended	amend	VERB
taxlaw-2860	355	29	returns	return	NOUN
taxlaw-2860	355	30	for	for	ADP
taxlaw-2860	355	31	all	all	DET
taxlaw-2860	355	32	years	year	NOUN
taxlaw-2860	355	33	in	in	ADP
taxlaw-2860	355	34	which	which	PRON
taxlaw-2860	355	35	the	the	DET
taxlaw-2860	355	36	decedent	decedent	NOUN
taxlaw-2860	355	37	served	serve	VERB
taxlaw-2860	355	38	in	in	ADP
taxlaw-2860	355	39	a	a	DET
taxlaw-2860	355	40	combat	combat	NOUN
taxlaw-2860	355	41	zone.73	zone.73	NOUN
taxlaw-2860	355	42	in	in	ADP
taxlaw-2860	355	43	the	the	DET
taxlaw-2860	355	44	case	case	NOUN
taxlaw-2860	355	45	of	of	ADP
taxlaw-2860	355	46	married	married	ADJ
taxlaw-2860	355	47	soldiers	soldier	NOUN
taxlaw-2860	355	48	,	,	PUNCT
taxlaw-2860	355	49	these	these	DET
taxlaw-2860	355	50	returns	return	NOUN
taxlaw-2860	355	51	must	must	AUX
taxlaw-2860	355	52	distinguish	distinguish	VERB
taxlaw-2860	355	53	the	the	DET
taxlaw-2860	355	54	decedent	decedent	NOUN
taxlaw-2860	355	55	soldier	soldier	NOUN
taxlaw-2860	355	56	’s	’s	PART
taxlaw-2860	355	57	income	income	NOUN
taxlaw-2860	355	58	from	from	ADP
taxlaw-2860	355	59	that	that	PRON
taxlaw-2860	355	60	of	of	ADP
taxlaw-2860	355	61	his	his	PRON
taxlaw-2860	355	62	or	or	CCONJ
taxlaw-2860	355	63	her	her	PRON
taxlaw-2860	355	64	surviving	surviving	NOUN
taxlaw-2860	355	65	spouse.74	spouse.74	NOUN
taxlaw-2860	355	66	rather	rather	ADV
taxlaw-2860	355	67	than	than	ADP
taxlaw-2860	355	68	eliminating	eliminate	VERB
taxlaw-2860	355	69	even	even	ADV
taxlaw-2860	355	70	a	a	DET
taxlaw-2860	355	71	single	single	ADJ
taxlaw-2860	355	72	tax	tax	NOUN
taxlaw-2860	355	73	return	return	NOUN
taxlaw-2860	355	74	,	,	PUNCT
taxlaw-2860	355	75	the	the	DET
taxlaw-2860	355	76	overarching	overarching	ADJ
taxlaw-2860	355	77	scheme	scheme	NOUN
taxlaw-2860	355	78	of	of	ADP
taxlaw-2860	355	79	tax	tax	NOUN
taxlaw-2860	355	80	relief	relief	NOUN
taxlaw-2860	355	81	designed	design	VERB
taxlaw-2860	355	82	by	by	ADP
taxlaw-2860	355	83	congress	congress	PROPN
taxlaw-2860	355	84	has	have	AUX
taxlaw-2860	355	85	added	add	VERB
taxlaw-2860	355	86	additional	additional	ADJ
taxlaw-2860	355	87	,	,	PUNCT
taxlaw-2860	355	88	complicated	complicated	ADJ
taxlaw-2860	355	89	,	,	PUNCT
taxlaw-2860	355	90	administrative	administrative	ADJ
taxlaw-2860	355	91	burdens	burden	NOUN
taxlaw-2860	355	92	for	for	ADP
taxlaw-2860	355	93	the	the	DET
taxlaw-2860	355	94	families	family	NOUN
taxlaw-2860	355	95	of	of	ADP
taxlaw-2860	355	96	fallen	fallen	ADJ
taxlaw-2860	355	97	soldiers	soldier	NOUN
taxlaw-2860	355	98	.	.	PUNCT
taxlaw-2860	356	1	b.	b.	PROPN
taxlaw-2860	356	2	incentivize	incentivize	PROPN
taxlaw-2860	356	3	service	service	NOUN
taxlaw-2860	356	4	in	in	ADP
taxlaw-2860	356	5	armed	armed	ADJ
taxlaw-2860	356	6	forces	force	NOUN
taxlaw-2860	356	7	a	a	DET
taxlaw-2860	356	8	second	second	ADJ
taxlaw-2860	356	9	potential	potential	ADJ
taxlaw-2860	356	10	justification	justification	NOUN
taxlaw-2860	356	11	for	for	ADP
taxlaw-2860	356	12	the	the	DET
taxlaw-2860	356	13	combat	combat	NOUN
taxlaw-2860	356	14	exemption	exemption	NOUN
taxlaw-2860	356	15	is	be	AUX
taxlaw-2860	356	16	that	that	SCONJ
taxlaw-2860	356	17	it	it	PRON
taxlaw-2860	356	18	might	might	AUX
taxlaw-2860	356	19	incentivize	incentivize	VERB
taxlaw-2860	356	20	service	service	NOUN
taxlaw-2860	356	21	in	in	ADP
taxlaw-2860	356	22	the	the	DET
taxlaw-2860	356	23	armed	armed	ADJ
taxlaw-2860	356	24	forces	force	NOUN
taxlaw-2860	356	25	.	.	PUNCT
taxlaw-2860	357	1	professors	professor	NOUN
taxlaw-2860	357	2	aprill	aprill	PROPN
taxlaw-2860	357	3	and	and	CCONJ
taxlaw-2860	357	4	schmalbeck	schmalbeck	PROPN
taxlaw-2860	357	5	have	have	AUX
taxlaw-2860	357	6	attributed	attribute	VERB
taxlaw-2860	357	7	this	this	DET
taxlaw-2860	357	8	motive	motive	NOUN
taxlaw-2860	357	9	to	to	ADP
taxlaw-2860	357	10	congress	congress	PROPN
taxlaw-2860	357	11	,	,	PUNCT
taxlaw-2860	357	12	arguing	argue	VERB
taxlaw-2860	357	13	that	that	SCONJ
taxlaw-2860	357	14	“	"	PUNCT
taxlaw-2860	357	15	longstanding	longstande	VERB
taxlaw-2860	357	16	special	special	ADJ
taxlaw-2860	357	17	tax	tax	NOUN
taxlaw-2860	357	18	provisions	provision	NOUN
taxlaw-2860	357	19	for	for	ADP
taxlaw-2860	357	20	members	member	NOUN
taxlaw-2860	357	21	of	of	ADP
taxlaw-2860	357	22	the	the	DET
taxlaw-2860	357	23	armed	armed	ADJ
taxlaw-2860	357	24	forces	force	NOUN
taxlaw-2860	357	25	,	,	PUNCT
taxlaw-2860	357	26	including	include	VERB
taxlaw-2860	357	27	the	the	DET
taxlaw-2860	357	28	special	special	ADJ
taxlaw-2860	357	29	…	…	PUNCT
taxlaw-2860	357	30	estate	estate	NOUN
taxlaw-2860	357	31	tax	tax	NOUN
taxlaw-2860	357	32	provisions	provision	NOUN
taxlaw-2860	357	33	for	for	ADP
taxlaw-2860	357	34	those	those	PRON
taxlaw-2860	357	35	killed	kill	VERB
taxlaw-2860	357	36	in	in	ADP
taxlaw-2860	357	37	combat	combat	NOUN
taxlaw-2860	357	38	,	,	PUNCT
taxlaw-2860	357	39	are	be	AUX
taxlaw-2860	357	40	part	part	NOUN
taxlaw-2860	357	41	of	of	ADP
taxlaw-2860	357	42	a	a	DET
taxlaw-2860	357	43	package	package	NOUN
taxlaw-2860	357	44	designed	design	VERB
taxlaw-2860	357	45	ex	ex	PRON
taxlaw-2860	357	46	ante	ante	NOUN
taxlaw-2860	357	47	to	to	PART
taxlaw-2860	357	48	attract	attract	VERB
taxlaw-2860	357	49	and	and	CCONJ
taxlaw-2860	357	50	reward	reward	VERB
taxlaw-2860	357	51	soldiers	soldier	NOUN
taxlaw-2860	357	52	for	for	ADP
taxlaw-2860	357	53	a	a	DET
taxlaw-2860	357	54	decision	decision	NOUN
taxlaw-2860	357	55	to	to	PART
taxlaw-2860	357	56	serve	serve	VERB
taxlaw-2860	357	57	voluntarily	voluntarily	ADV
taxlaw-2860	357	58	in	in	ADP
taxlaw-2860	357	59	the	the	DET
taxlaw-2860	357	60	armed	armed	ADJ
taxlaw-2860	357	61	forces	force	NOUN
taxlaw-2860	357	62	.	.	PUNCT
taxlaw-2860	358	1	”75	”75	PROPN
taxlaw-2860	359	1	while	while	SCONJ
taxlaw-2860	359	2	seemingly	seemingly	ADV
taxlaw-2860	359	3	a	a	DET
taxlaw-2860	359	4	logical	logical	ADJ
taxlaw-2860	359	5	rationale	rationale	NOUN
taxlaw-2860	359	6	,	,	PUNCT
taxlaw-2860	359	7	available	available	ADJ
taxlaw-2860	359	8	evidence	evidence	NOUN
taxlaw-2860	359	9	suggests	suggest	VERB
taxlaw-2860	359	10	that	that	SCONJ
taxlaw-2860	359	11	neither	neither	CCONJ
taxlaw-2860	359	12	members	member	NOUN
taxlaw-2860	359	13	of	of	ADP
taxlaw-2860	359	14	congress	congress	PROPN
taxlaw-2860	359	15	nor	nor	CCONJ
taxlaw-2860	359	16	the	the	DET
taxlaw-2860	359	17	leaders	leader	NOUN
taxlaw-2860	359	18	of	of	ADP
taxlaw-2860	359	19	the	the	DET
taxlaw-2860	359	20	modern	modern	ADJ
taxlaw-2860	359	21	military	military	NOUN
taxlaw-2860	359	22	view	view	NOUN
taxlaw-2860	359	23	the	the	DET
taxlaw-2860	359	24	exemption	exemption	NOUN
taxlaw-2860	359	25	as	as	ADP
taxlaw-2860	359	26	a	a	DET
taxlaw-2860	359	27	significant	significant	ADJ
taxlaw-2860	359	28	tool	tool	NOUN
taxlaw-2860	359	29	for	for	ADP
taxlaw-2860	359	30	incentivizing	incentivize	VERB
taxlaw-2860	359	31	military	military	ADJ
taxlaw-2860	359	32	service	service	NOUN
taxlaw-2860	359	33	.	.	PUNCT
taxlaw-2860	360	1	1	1	X
taxlaw-2860	360	2	.	.	X
taxlaw-2860	360	3	congress	congress	NOUN
taxlaw-2860	360	4	three	three	NUM
taxlaw-2860	360	5	factors	factor	NOUN
taxlaw-2860	360	6	suggest	suggest	VERB
taxlaw-2860	360	7	that	that	SCONJ
taxlaw-2860	360	8	congress	congress	PROPN
taxlaw-2860	360	9	has	have	AUX
taxlaw-2860	360	10	never	never	ADV
taxlaw-2860	360	11	considered	consider	VERB
taxlaw-2860	360	12	the	the	DET
taxlaw-2860	360	13	combat	combat	NOUN
taxlaw-2860	360	14	exemption	exemption	NOUN
taxlaw-2860	360	15	as	as	ADP
taxlaw-2860	360	16	a	a	DET
taxlaw-2860	360	17	means	means	NOUN
taxlaw-2860	360	18	of	of	ADP
taxlaw-2860	360	19	incentivizing	incentivize	VERB
taxlaw-2860	360	20	volunteering	volunteer	VERB
taxlaw-2860	360	21	for	for	ADP
taxlaw-2860	360	22	military	military	ADJ
taxlaw-2860	360	23	service	service	NOUN
taxlaw-2860	360	24	.	.	PUNCT
taxlaw-2860	361	1	first	first	ADV
taxlaw-2860	361	2	,	,	PUNCT
taxlaw-2860	361	3	the	the	DET
taxlaw-2860	361	4	legislative	legislative	ADJ
taxlaw-2860	361	5	history	history	NOUN
taxlaw-2860	361	6	itself	itself	PRON
taxlaw-2860	361	7	suggests	suggest	VERB
taxlaw-2860	361	8	that	that	SCONJ
taxlaw-2860	361	9	congress	congress	PROPN
taxlaw-2860	361	10	envisioned	envision	VERB
taxlaw-2860	361	11	the	the	DET
taxlaw-2860	361	12	combat	combat	NOUN
taxlaw-2860	361	13	exemption	exemption	NOUN
taxlaw-2860	361	14	as	as	ADP
taxlaw-2860	361	15	applying	apply	VERB
taxlaw-2860	361	16	to	to	PART
taxlaw-2860	361	17	conscripted	conscript	VERB
taxlaw-2860	361	18	soldiers	soldier	NOUN
taxlaw-2860	361	19	rather	rather	ADV
taxlaw-2860	361	20	than	than	ADP
taxlaw-2860	361	21	volunteers	volunteer	NOUN
taxlaw-2860	361	22	.	.	PUNCT
taxlaw-2860	362	1	second	second	ADV
taxlaw-2860	362	2	,	,	PUNCT
taxlaw-2860	362	3	congress	congress	PROPN
taxlaw-2860	362	4	often	often	ADV
taxlaw-2860	362	5	implemented	implement	VERB
taxlaw-2860	362	6	or	or	CCONJ
taxlaw-2860	362	7	expanded	expand	VERB
taxlaw-2860	362	8	estate	estate	NOUN
taxlaw-2860	362	9	tax	tax	NOUN
taxlaw-2860	362	10	relief	relief	NOUN
taxlaw-2860	362	11	through	through	ADP
taxlaw-2860	362	12	retroactive	retroactive	ADJ
taxlaw-2860	362	13	legislation	legislation	NOUN
taxlaw-2860	362	14	,	,	PUNCT
taxlaw-2860	362	15	thus	thus	ADV
taxlaw-2860	362	16	all	all	PRON
taxlaw-2860	362	17	but	but	ADV
taxlaw-2860	362	18	eliminating	eliminate	VERB
taxlaw-2860	362	19	the	the	DET
taxlaw-2860	362	20	legislation	legislation	NOUN
taxlaw-2860	362	21	’s	’s	PART
taxlaw-2860	362	22	incentive	incentive	NOUN
taxlaw-2860	362	23	effects	effect	NOUN
taxlaw-2860	362	24	.	.	PUNCT
taxlaw-2860	363	1	third	third	ADV
taxlaw-2860	363	2	,	,	PUNCT
taxlaw-2860	363	3	congress	congress	PROPN
taxlaw-2860	363	4	has	have	AUX
taxlaw-2860	363	5	declined	decline	VERB
taxlaw-2860	363	6	to	to	PART
taxlaw-2860	363	7	expand	expand	VERB
taxlaw-2860	363	8	the	the	DET
taxlaw-2860	363	9	combat	combat	NOUN
taxlaw-2860	363	10	exemption	exemption	NOUN
taxlaw-2860	363	11	to	to	ADP
taxlaw-2860	363	12	68	68	NUM
taxlaw-2860	363	13	michael	michael	PROPN
taxlaw-2860	363	14	j.	j.	PROPN
taxlaw-2860	363	15	graetz	graetz	PROPN
taxlaw-2860	363	16	,	,	PUNCT
taxlaw-2860	363	17	the	the	DET
taxlaw-2860	363	18	u.s	u.s	PROPN
taxlaw-2860	363	19	.	.	PROPN
taxlaw-2860	363	20	income	income	NOUN
taxlaw-2860	363	21	tax	tax	NOUN
taxlaw-2860	363	22	:	:	PUNCT
taxlaw-2860	363	23	what	what	PRON
taxlaw-2860	363	24	it	it	PRON
taxlaw-2860	363	25	is	be	AUX
taxlaw-2860	363	26	,	,	PUNCT
taxlaw-2860	363	27	how	how	SCONJ
taxlaw-2860	363	28	it	it	PRON
taxlaw-2860	363	29	got	get	VERB
taxlaw-2860	363	30	that	that	DET
taxlaw-2860	363	31	way	way	NOUN
taxlaw-2860	363	32	,	,	PUNCT
taxlaw-2860	363	33	and	and	CCONJ
taxlaw-2860	363	34	where	where	SCONJ
taxlaw-2860	363	35	we	we	PRON
taxlaw-2860	363	36	go	go	VERB
taxlaw-2860	363	37	from	from	ADP
taxlaw-2860	363	38	here	here	ADV
taxlaw-2860	363	39	10	10	NUM
taxlaw-2860	363	40	(	(	PUNCT
taxlaw-2860	363	41	1999	1999	NUM
taxlaw-2860	363	42	)	)	PUNCT
taxlaw-2860	363	43	(	(	PUNCT
taxlaw-2860	363	44	indicating	indicate	VERB
taxlaw-2860	363	45	that	that	SCONJ
taxlaw-2860	363	46	“	"	PUNCT
taxlaw-2860	363	47	most	most	ADJ
taxlaw-2860	363	48	everyone	everyone	PRON
taxlaw-2860	363	49	agrees	agree	VERB
taxlaw-2860	363	50	”	"	PUNCT
taxlaw-2860	363	51	that	that	SCONJ
taxlaw-2860	363	52	a	a	DET
taxlaw-2860	363	53	good	good	ADJ
taxlaw-2860	363	54	tax	tax	NOUN
taxlaw-2860	363	55	or	or	CCONJ
taxlaw-2860	363	56	tax	tax	NOUN
taxlaw-2860	363	57	system	system	NOUN
taxlaw-2860	363	58	is	be	AUX
taxlaw-2860	363	59	one	one	NUM
taxlaw-2860	363	60	that	that	PRON
taxlaw-2860	363	61	is	be	AUX
taxlaw-2860	363	62	“	"	PUNCT
taxlaw-2860	363	63	easy	easy	ADJ
taxlaw-2860	363	64	to	to	PART
taxlaw-2860	363	65	comply	comply	VERB
taxlaw-2860	363	66	with	with	ADP
taxlaw-2860	363	67	and	and	CCONJ
taxlaw-2860	363	68	administer	administer	NOUN
taxlaw-2860	363	69	”	"	PUNCT
taxlaw-2860	363	70	)	)	PUNCT
taxlaw-2860	363	71	.	.	PUNCT
taxlaw-2860	364	1	69	69	NUM
taxlaw-2860	364	2	cch	cch	NOUN
taxlaw-2860	364	3	tax	tax	NOUN
taxlaw-2860	364	4	law	law	NOUN
taxlaw-2860	364	5	editors	editor	NOUN
taxlaw-2860	364	6	,	,	PUNCT
taxlaw-2860	364	7	u.s	u.s	PROPN
taxlaw-2860	364	8	.	.	PROPN
taxlaw-2860	364	9	master	master	NOUN
taxlaw-2860	364	10	estate	estate	NOUN
taxlaw-2860	364	11	and	and	CCONJ
taxlaw-2860	364	12	gift	gift	NOUN
taxlaw-2860	364	13	tax	tax	NOUN
taxlaw-2860	364	14	guide	guide	NOUN
taxlaw-2860	364	15	¶	¶	PROPN
taxlaw-2860	364	16	1565	1565	NUM
taxlaw-2860	364	17	(	(	PUNCT
taxlaw-2860	364	18	2017	2017	NUM
taxlaw-2860	364	19	)	)	PUNCT
taxlaw-2860	364	20	.	.	PUNCT
taxlaw-2860	365	1	70	70	NUM
taxlaw-2860	366	1	i	i	PRON
taxlaw-2860	366	2	d.	d.	PROPN
taxlaw-2860	366	3	71	71	NUM
taxlaw-2860	366	4	in	in	ADP
taxlaw-2860	366	5	contrast	contrast	NOUN
taxlaw-2860	366	6	,	,	PUNCT
taxlaw-2860	366	7	the	the	DET
taxlaw-2860	366	8	complete	complete	ADJ
taxlaw-2860	366	9	exemption	exemption	NOUN
taxlaw-2860	366	10	provided	provide	VERB
taxlaw-2860	366	11	by	by	ADP
taxlaw-2860	366	12	the	the	DET
taxlaw-2860	366	13	revenue	revenue	NOUN
taxlaw-2860	366	14	act	act	NOUN
taxlaw-2860	366	15	of	of	ADP
taxlaw-2860	366	16	1918	1918	NUM
taxlaw-2860	366	17	did	do	AUX
taxlaw-2860	366	18	reduce	reduce	VERB
taxlaw-2860	366	19	the	the	DET
taxlaw-2860	366	20	compliance	compliance	NOUN
taxlaw-2860	366	21	burden	burden	NOUN
taxlaw-2860	366	22	.	.	PUNCT
taxlaw-2860	367	1	rather	rather	ADV
taxlaw-2860	367	2	than	than	ADP
taxlaw-2860	367	3	filing	file	VERB
taxlaw-2860	367	4	a	a	DET
taxlaw-2860	367	5	complete	complete	ADJ
taxlaw-2860	367	6	estate	estate	NOUN
taxlaw-2860	367	7	tax	tax	NOUN
taxlaw-2860	367	8	return	return	NOUN
taxlaw-2860	367	9	,	,	PUNCT
taxlaw-2860	367	10	the	the	DET
taxlaw-2860	367	11	soldier	soldier	NOUN
taxlaw-2860	367	12	’s	’s	PART
taxlaw-2860	367	13	representative	representative	NOUN
taxlaw-2860	367	14	filed	file	VERB
taxlaw-2860	367	15	a	a	DET
taxlaw-2860	367	16	shorter	short	ADJ
taxlaw-2860	367	17	form	form	NOUN
taxlaw-2860	367	18	detailing	detail	VERB
taxlaw-2860	367	19	the	the	DET
taxlaw-2860	367	20	soldier	soldier	NOUN
taxlaw-2860	367	21	’s	’s	PART
taxlaw-2860	367	22	military	military	ADJ
taxlaw-2860	367	23	history	history	NOUN
taxlaw-2860	367	24	and	and	CCONJ
taxlaw-2860	367	25	his	his	PRON
taxlaw-2860	367	26	cause	cause	NOUN
taxlaw-2860	367	27	and	and	CCONJ
taxlaw-2860	367	28	manner	manner	NOUN
taxlaw-2860	367	29	of	of	ADP
taxlaw-2860	367	30	death	death	NOUN
taxlaw-2860	367	31	.	.	PUNCT
taxlaw-2860	368	1	if	if	SCONJ
taxlaw-2860	368	2	that	that	DET
taxlaw-2860	368	3	form	form	NOUN
taxlaw-2860	368	4	was	be	AUX
taxlaw-2860	368	5	accepted	accept	VERB
taxlaw-2860	368	6	as	as	SCONJ
taxlaw-2860	368	7	filed	file	VERB
taxlaw-2860	368	8	,	,	PUNCT
taxlaw-2860	368	9	a	a	DET
taxlaw-2860	368	10	complete	complete	ADJ
taxlaw-2860	368	11	estate	estate	NOUN
taxlaw-2860	368	12	tax	tax	NOUN
taxlaw-2860	368	13	return	return	NOUN
taxlaw-2860	368	14	was	be	AUX
taxlaw-2860	368	15	not	not	PART
taxlaw-2860	368	16	required	require	VERB
taxlaw-2860	368	17	.	.	PUNCT
taxlaw-2860	369	1	72	72	NUM
taxlaw-2860	369	2	see	see	NOUN
taxlaw-2860	369	3	infra	infra	NOUN
taxlaw-2860	369	4	part	part	NOUN
taxlaw-2860	369	5	iii	iii	NOUN
taxlaw-2860	369	6	,	,	PUNCT
taxlaw-2860	369	7	section	section	NOUN
taxlaw-2860	369	8	error	error	NOUN
taxlaw-2860	369	9	!	!	PUNCT
taxlaw-2860	370	1	reference	reference	NOUN
taxlaw-2860	370	2	source	source	NOUN
taxlaw-2860	370	3	not	not	PART
taxlaw-2860	370	4	found	find	VERB
taxlaw-2860	370	5	..	..	PUNCT
taxlaw-2860	370	6	73	73	NUM
taxlaw-2860	370	7	see	see	VERB
taxlaw-2860	370	8	infra	infra	NOUN
taxlaw-2860	370	9	note	note	VERB
taxlaw-2860	370	10	134	134	NUM
taxlaw-2860	370	11	and	and	CCONJ
taxlaw-2860	370	12	accompanying	accompany	VERB
taxlaw-2860	370	13	text	text	NOUN
taxlaw-2860	370	14	.	.	PUNCT
taxlaw-2860	371	1	74	74	NUM
taxlaw-2860	371	2	see	see	VERB
taxlaw-2860	371	3	infra	infra	NOUN
taxlaw-2860	371	4	notes	note	VERB
taxlaw-2860	371	5	135	135	NUM
taxlaw-2860	371	6	and	and	CCONJ
taxlaw-2860	371	7	136	136	NUM
taxlaw-2860	371	8	and	and	CCONJ
taxlaw-2860	371	9	accompanying	accompany	VERB
taxlaw-2860	371	10	text	text	NOUN
taxlaw-2860	371	11	.	.	PUNCT
taxlaw-2860	372	1	75	75	NUM
taxlaw-2860	372	2	aprill	aprill	PROPN
taxlaw-2860	372	3	&	&	CCONJ
taxlaw-2860	372	4	schmalbeck	schmalbeck	PROPN
taxlaw-2860	372	5	,	,	PUNCT
taxlaw-2860	372	6	supra	supra	PROPN
taxlaw-2860	372	7	note	note	PROPN
taxlaw-2860	372	8	59	59	NUM
taxlaw-2860	372	9	,	,	PUNCT
taxlaw-2860	372	10	at	at	ADP
taxlaw-2860	372	11	71–72	71–72	NUM
taxlaw-2860	372	12	.	.	PUNCT
taxlaw-2860	373	1	2017	2017	NUM
taxlaw-2860	373	2	]	]	PUNCT
taxlaw-2860	373	3	soldiers	soldier	NOUN
taxlaw-2860	373	4	with	with	ADP
taxlaw-2860	373	5	fortunes	fortune	NOUN
taxlaw-2860	373	6	?	?	PUNCT
taxlaw-2860	374	1	125	125	NUM
taxlaw-2860	374	2	civilian	civilian	ADJ
taxlaw-2860	374	3	military	military	ADJ
taxlaw-2860	374	4	contractors	contractor	NOUN
taxlaw-2860	374	5	and	and	CCONJ
taxlaw-2860	374	6	private	private	ADJ
taxlaw-2860	374	7	military	military	NOUN
taxlaw-2860	374	8	,	,	PUNCT
taxlaw-2860	374	9	groups	group	NOUN
taxlaw-2860	374	10	which	which	PRON
taxlaw-2860	374	11	tend	tend	VERB
taxlaw-2860	374	12	to	to	PART
taxlaw-2860	374	13	be	be	AUX
taxlaw-2860	374	14	wealthier	wealthy	ADJ
taxlaw-2860	374	15	than	than	ADP
taxlaw-2860	374	16	military	military	ADJ
taxlaw-2860	374	17	combatants	combatant	NOUN
taxlaw-2860	374	18	and	and	CCONJ
taxlaw-2860	374	19	thus	thus	ADV
taxlaw-2860	374	20	more	more	ADV
taxlaw-2860	374	21	likely	likely	ADJ
taxlaw-2860	374	22	to	to	PART
taxlaw-2860	374	23	be	be	AUX
taxlaw-2860	374	24	incentivized	incentivize	VERB
taxlaw-2860	374	25	by	by	ADP
taxlaw-2860	374	26	the	the	DET
taxlaw-2860	374	27	prospect	prospect	NOUN
taxlaw-2860	374	28	of	of	ADP
taxlaw-2860	374	29	estate	estate	NOUN
taxlaw-2860	374	30	tax	tax	NOUN
taxlaw-2860	374	31	relief	relief	NOUN
taxlaw-2860	374	32	.	.	PUNCT
taxlaw-2860	375	1	a	a	DET
taxlaw-2860	375	2	discussion	discussion	NOUN
taxlaw-2860	375	3	of	of	ADP
taxlaw-2860	375	4	these	these	DET
taxlaw-2860	375	5	factors	factor	NOUN
taxlaw-2860	375	6	follows	follow	VERB
taxlaw-2860	375	7	.	.	PUNCT
taxlaw-2860	376	1	a.	a.	NOUN
taxlaw-2860	376	2	focus	focus	NOUN
taxlaw-2860	376	3	on	on	ADP
taxlaw-2860	376	4	draftees	draftee	NOUN
taxlaw-2860	376	5	the	the	DET
taxlaw-2860	376	6	earliest	early	ADJ
taxlaw-2860	376	7	formulations	formulation	NOUN
taxlaw-2860	376	8	of	of	ADP
taxlaw-2860	376	9	the	the	DET
taxlaw-2860	376	10	combat	combat	NOUN
taxlaw-2860	376	11	exemption	exemption	NOUN
taxlaw-2860	376	12	were	be	AUX
taxlaw-2860	376	13	enacted	enact	VERB
taxlaw-2860	376	14	in	in	ADP
taxlaw-2860	376	15	times	time	NOUN
taxlaw-2860	376	16	when	when	SCONJ
taxlaw-2860	376	17	there	there	PRON
taxlaw-2860	376	18	was	be	VERB
taxlaw-2860	376	19	a	a	DET
taxlaw-2860	376	20	wartime	wartime	ADJ
taxlaw-2860	376	21	draft.76	draft.76	NOUN
taxlaw-2860	376	22	the	the	DET
taxlaw-2860	376	23	limited	limited	ADJ
taxlaw-2860	376	24	legislative	legislative	ADJ
taxlaw-2860	376	25	debate	debate	NOUN
taxlaw-2860	376	26	regarding	regard	VERB
taxlaw-2860	376	27	the	the	DET
taxlaw-2860	376	28	initial	initial	ADJ
taxlaw-2860	376	29	1917	1917	NUM
taxlaw-2860	376	30	exemption	exemption	NOUN
taxlaw-2860	376	31	reflects	reflect	VERB
taxlaw-2860	376	32	a	a	DET
taxlaw-2860	376	33	congress	congress	NOUN
taxlaw-2860	376	34	far	far	ADV
taxlaw-2860	376	35	more	more	ADV
taxlaw-2860	376	36	concerned	concerned	ADJ
taxlaw-2860	376	37	with	with	ADP
taxlaw-2860	376	38	mitigating	mitigate	VERB
taxlaw-2860	376	39	the	the	DET
taxlaw-2860	376	40	plight	plight	NOUN
taxlaw-2860	376	41	of	of	ADP
taxlaw-2860	376	42	those	those	PRON
taxlaw-2860	376	43	forced	force	VERB
taxlaw-2860	376	44	into	into	ADP
taxlaw-2860	376	45	military	military	ADJ
taxlaw-2860	376	46	service	service	NOUN
taxlaw-2860	376	47	than	than	ADP
taxlaw-2860	376	48	inducing	induce	VERB
taxlaw-2860	376	49	volunteers	volunteer	NOUN
taxlaw-2860	376	50	to	to	PART
taxlaw-2860	376	51	enlist	enlist	VERB
taxlaw-2860	376	52	.	.	PUNCT
taxlaw-2860	377	1	while	while	SCONJ
taxlaw-2860	377	2	one	one	NUM
taxlaw-2860	377	3	proponent	proponent	NOUN
taxlaw-2860	377	4	of	of	ADP
taxlaw-2860	377	5	the	the	DET
taxlaw-2860	377	6	combat	combat	NOUN
taxlaw-2860	377	7	exemption	exemption	NOUN
taxlaw-2860	377	8	did	do	AUX
taxlaw-2860	377	9	argue	argue	VERB
taxlaw-2860	377	10	that	that	SCONJ
taxlaw-2860	377	11	the	the	DET
taxlaw-2860	377	12	exemption	exemption	NOUN
taxlaw-2860	377	13	would	would	AUX
taxlaw-2860	377	14	“	"	PUNCT
taxlaw-2860	377	15	encourage	encourage	VERB
taxlaw-2860	377	16	the	the	DET
taxlaw-2860	377	17	millionaire	millionaire	NOUN
taxlaw-2860	377	18	to	to	PART
taxlaw-2860	377	19	go	go	VERB
taxlaw-2860	377	20	[	[	X
taxlaw-2860	377	21	to	to	ADP
taxlaw-2860	377	22	war	war	NOUN
taxlaw-2860	377	23	]	]	PUNCT
taxlaw-2860	377	24	and	and	CCONJ
taxlaw-2860	377	25	take	take	VERB
taxlaw-2860	377	26	a	a	DET
taxlaw-2860	377	27	chance	chance	NOUN
taxlaw-2860	377	28	on	on	ADP
taxlaw-2860	377	29	getting	get	VERB
taxlaw-2860	377	30	killed,”77	killed,”77	NOUN
taxlaw-2860	377	31	most	most	ADJ
taxlaw-2860	377	32	were	be	AUX
taxlaw-2860	377	33	far	far	ADV
taxlaw-2860	377	34	more	more	ADV
taxlaw-2860	377	35	motivated	motivated	ADJ
taxlaw-2860	377	36	by	by	ADP
taxlaw-2860	377	37	the	the	DET
taxlaw-2860	377	38	plight	plight	NOUN
taxlaw-2860	377	39	of	of	ADP
taxlaw-2860	377	40	the	the	DET
taxlaw-2860	377	41	conscripted	conscript	VERB
taxlaw-2860	377	42	soldier	soldier	NOUN
taxlaw-2860	377	43	than	than	ADP
taxlaw-2860	377	44	the	the	DET
taxlaw-2860	377	45	volunteer.78	volunteer.78	NOUN
taxlaw-2860	377	46	this	this	DET
taxlaw-2860	377	47	same	same	ADJ
taxlaw-2860	377	48	concern	concern	NOUN
taxlaw-2860	377	49	for	for	ADP
taxlaw-2860	377	50	those	those	PRON
taxlaw-2860	377	51	forced	force	VERB
taxlaw-2860	377	52	into	into	ADP
taxlaw-2860	377	53	military	military	ADJ
taxlaw-2860	377	54	service	service	NOUN
taxlaw-2860	377	55	,	,	PUNCT
taxlaw-2860	377	56	rather	rather	ADV
taxlaw-2860	377	57	than	than	ADP
taxlaw-2860	377	58	volunteers	volunteer	NOUN
taxlaw-2860	377	59	,	,	PUNCT
taxlaw-2860	377	60	was	be	AUX
taxlaw-2860	377	61	reflected	reflect	VERB
taxlaw-2860	377	62	in	in	ADP
taxlaw-2860	377	63	the	the	DET
taxlaw-2860	377	64	language	language	NOUN
taxlaw-2860	377	65	of	of	ADP
taxlaw-2860	377	66	the	the	DET
taxlaw-2860	377	67	combat	combat	NOUN
taxlaw-2860	377	68	exemption	exemption	NOUN
taxlaw-2860	377	69	in	in	ADP
taxlaw-2860	377	70	effect	effect	NOUN
taxlaw-2860	377	71	from	from	ADP
taxlaw-2860	377	72	1954	1954	NUM
taxlaw-2860	377	73	through	through	ADP
taxlaw-2860	377	74	june	june	PROPN
taxlaw-2860	377	75	30	30	NUM
taxlaw-2860	377	76	,	,	PUNCT
taxlaw-2860	377	77	1973	1973	NUM
taxlaw-2860	377	78	,	,	PUNCT
taxlaw-2860	377	79	which	which	PRON
taxlaw-2860	377	80	applied	apply	VERB
taxlaw-2860	377	81	only	only	ADV
taxlaw-2860	377	82	in	in	ADP
taxlaw-2860	377	83	times	time	NOUN
taxlaw-2860	377	84	of	of	ADP
taxlaw-2860	377	85	a	a	DET
taxlaw-2860	377	86	military	military	ADJ
taxlaw-2860	377	87	draft.79	draft.79	NOUN
taxlaw-2860	377	88	both	both	CCONJ
taxlaw-2860	377	89	the	the	DET
taxlaw-2860	377	90	content	content	NOUN
taxlaw-2860	377	91	of	of	ADP
taxlaw-2860	377	92	congressional	congressional	ADJ
taxlaw-2860	377	93	debates	debate	NOUN
taxlaw-2860	377	94	and	and	CCONJ
taxlaw-2860	377	95	the	the	DET
taxlaw-2860	377	96	language	language	NOUN
taxlaw-2860	377	97	of	of	ADP
taxlaw-2860	377	98	the	the	DET
taxlaw-2860	377	99	statute	statute	NOUN
taxlaw-2860	377	100	itself	itself	PRON
taxlaw-2860	377	101	thus	thus	ADV
taxlaw-2860	377	102	undercut	undercut	VERB
taxlaw-2860	377	103	the	the	DET
taxlaw-2860	377	104	notion	notion	NOUN
taxlaw-2860	377	105	that	that	SCONJ
taxlaw-2860	377	106	congress	congress	PROPN
taxlaw-2860	377	107	intended	intend	VERB
taxlaw-2860	377	108	the	the	DET
taxlaw-2860	377	109	combat	combat	NOUN
taxlaw-2860	377	110	exemption	exemption	NOUN
taxlaw-2860	377	111	to	to	PART
taxlaw-2860	377	112	incentivize	incentivize	VERB
taxlaw-2860	377	113	military	military	ADJ
taxlaw-2860	377	114	and	and	CCONJ
taxlaw-2860	377	115	combat	combat	NOUN
taxlaw-2860	377	116	service	service	NOUN
taxlaw-2860	377	117	.	.	PUNCT
taxlaw-2860	378	1	b.	b.	PROPN
taxlaw-2860	378	2	retroactivity	retroactivity	NOUN
taxlaw-2860	378	3	further	far	ADV
taxlaw-2860	378	4	undercutting	undercut	VERB
taxlaw-2860	378	5	the	the	DET
taxlaw-2860	378	6	notion	notion	NOUN
taxlaw-2860	378	7	of	of	ADP
taxlaw-2860	378	8	the	the	DET
taxlaw-2860	378	9	combat	combat	NOUN
taxlaw-2860	378	10	exemption	exemption	NOUN
taxlaw-2860	378	11	as	as	ADP
taxlaw-2860	378	12	an	an	DET
taxlaw-2860	378	13	incentive	incentive	NOUN
taxlaw-2860	378	14	for	for	ADP
taxlaw-2860	378	15	wartime	wartime	ADJ
taxlaw-2860	378	16	service	service	NOUN
taxlaw-2860	378	17	is	be	AUX
taxlaw-2860	378	18	the	the	DET
taxlaw-2860	378	19	fact	fact	NOUN
taxlaw-2860	378	20	that	that	SCONJ
taxlaw-2860	378	21	congress	congress	PROPN
taxlaw-2860	378	22	often	often	ADV
taxlaw-2860	378	23	enacted	enact	VERB
taxlaw-2860	378	24	the	the	DET
taxlaw-2860	378	25	exemption	exemption	NOUN
taxlaw-2860	378	26	retroactively	retroactively	ADV
taxlaw-2860	378	27	.	.	PUNCT
taxlaw-2860	379	1	for	for	ADP
taxlaw-2860	379	2	example	example	NOUN
taxlaw-2860	379	3	,	,	PUNCT
taxlaw-2860	379	4	the	the	DET
taxlaw-2860	379	5	major	major	ADJ
taxlaw-2860	379	6	expansion	expansion	NOUN
taxlaw-2860	379	7	of	of	ADP
taxlaw-2860	379	8	the	the	DET
taxlaw-2860	379	9	exemption	exemption	NOUN
taxlaw-2860	379	10	in	in	ADP
taxlaw-2860	379	11	1918	1918	NUM
taxlaw-2860	379	12	was	be	AUX
taxlaw-2860	379	13	enacted	enact	VERB
taxlaw-2860	379	14	after	after	ADP
taxlaw-2860	379	15	world	world	NOUN
taxlaw-2860	379	16	war	war	NOUN
taxlaw-2860	379	17	i	i	PRON
taxlaw-2860	379	18	had	have	VERB
taxlaw-2860	379	19	ended.80	ended.80	NOUN
taxlaw-2860	379	20	similarly	similarly	ADV
taxlaw-2860	379	21	,	,	PUNCT
taxlaw-2860	379	22	relief	relief	NOUN
taxlaw-2860	379	23	for	for	ADP
taxlaw-2860	379	24	those	those	PRON
taxlaw-2860	379	25	dying	die	VERB
taxlaw-2860	379	26	between	between	ADP
taxlaw-2860	379	27	1941	1941	NUM
taxlaw-2860	379	28	and	and	CCONJ
taxlaw-2860	379	29	1947	1947	NUM
taxlaw-2860	379	30	in	in	ADP
taxlaw-2860	379	31	world	world	PROPN
taxlaw-2860	379	32	war	war	PROPN
taxlaw-2860	379	33	ii	ii	PROPN
taxlaw-2860	379	34	was	be	AUX
taxlaw-2860	379	35	included	include	VERB
taxlaw-2860	379	36	as	as	ADP
taxlaw-2860	379	37	part	part	NOUN
taxlaw-2860	379	38	of	of	ADP
taxlaw-2860	379	39	the	the	DET
taxlaw-2860	379	40	revenue	revenue	NOUN
taxlaw-2860	379	41	act	act	NOUN
taxlaw-2860	379	42	of	of	ADP
taxlaw-2860	379	43	1948	1948	NUM
taxlaw-2860	379	44	,	,	PUNCT
taxlaw-2860	379	45	enacted	enact	VERB
taxlaw-2860	379	46	in	in	ADP
taxlaw-2860	379	47	1949	1949	NUM
taxlaw-2860	379	48	,	,	PUNCT
taxlaw-2860	379	49	long	long	ADV
taxlaw-2860	379	50	after	after	ADP
taxlaw-2860	379	51	the	the	DET
taxlaw-2860	379	52	cessation	cessation	NOUN
taxlaw-2860	379	53	of	of	ADP
taxlaw-2860	379	54	combat.81	combat.81	PROPN
taxlaw-2860	379	55	a	a	DET
taxlaw-2860	379	56	congress	congress	NOUN
taxlaw-2860	379	57	seeking	seek	VERB
taxlaw-2860	379	58	to	to	PART
taxlaw-2860	379	59	use	use	VERB
taxlaw-2860	379	60	the	the	DET
taxlaw-2860	379	61	combat	combat	NOUN
taxlaw-2860	379	62	exemption	exemption	NOUN
taxlaw-2860	379	63	to	to	PART
taxlaw-2860	379	64	incentivize	incentivize	VERB
taxlaw-2860	379	65	wartime	wartime	ADJ
taxlaw-2860	379	66	military	military	ADJ
taxlaw-2860	379	67	service	service	NOUN
taxlaw-2860	379	68	presumably	presumably	ADV
taxlaw-2860	379	69	would	would	AUX
taxlaw-2860	379	70	have	have	AUX
taxlaw-2860	379	71	enacted	enact	VERB
taxlaw-2860	379	72	the	the	DET
taxlaw-2860	379	73	exemption	exemption	NOUN
taxlaw-2860	379	74	as	as	SCONJ
taxlaw-2860	379	75	wars	war	NOUN
taxlaw-2860	379	76	began	begin	VERB
taxlaw-2860	379	77	,	,	PUNCT
taxlaw-2860	379	78	not	not	PART
taxlaw-2860	379	79	after	after	SCONJ
taxlaw-2860	379	80	they	they	PRON
taxlaw-2860	379	81	had	have	AUX
taxlaw-2860	379	82	ended.82	ended.82	VERB
taxlaw-2860	379	83	76	76	NUM
taxlaw-2860	379	84	for	for	ADP
taxlaw-2860	379	85	a	a	DET
taxlaw-2860	379	86	brief	brief	ADJ
taxlaw-2860	379	87	history	history	NOUN
taxlaw-2860	379	88	of	of	ADP
taxlaw-2860	379	89	the	the	DET
taxlaw-2860	379	90	military	military	ADJ
taxlaw-2860	379	91	draft	draft	NOUN
taxlaw-2860	379	92	in	in	ADP
taxlaw-2860	379	93	the	the	DET
taxlaw-2860	379	94	u.s	u.s	PROPN
taxlaw-2860	379	95	.	.	PROPN
taxlaw-2860	379	96	,	,	PUNCT
taxlaw-2860	379	97	see	see	VERB
taxlaw-2860	379	98	andrew	andrew	PROPN
taxlaw-2860	379	99	m.	m.	PROPN
taxlaw-2860	379	100	pauwels	pauwel	NOUN
taxlaw-2860	379	101	,	,	PUNCT
taxlaw-2860	379	102	mandatory	mandatory	ADJ
taxlaw-2860	379	103	national	national	ADJ
taxlaw-2860	379	104	service	service	NOUN
taxlaw-2860	379	105	:	:	PUNCT
taxlaw-2860	379	106	creating	create	VERB
taxlaw-2860	379	107	generations	generation	NOUN
taxlaw-2860	379	108	of	of	ADP
taxlaw-2860	379	109	civic	civic	ADJ
taxlaw-2860	379	110	minded	minded	ADJ
taxlaw-2860	379	111	citizens	citizen	NOUN
taxlaw-2860	379	112	,	,	PUNCT
taxlaw-2860	379	113	88	88	NUM
taxlaw-2860	379	114	notre	notre	PROPN
taxlaw-2860	379	115	dame	dame	PROPN
taxlaw-2860	379	116	l.	l.	PROPN
taxlaw-2860	379	117	rev	rev	PROPN
taxlaw-2860	379	118	.	.	PROPN
taxlaw-2860	379	119	2597	2597	NUM
taxlaw-2860	379	120	,	,	PUNCT
taxlaw-2860	379	121	2601–02	2601–02	NUM
taxlaw-2860	379	122	(	(	PUNCT
taxlaw-2860	379	123	2013	2013	NUM
taxlaw-2860	379	124	)	)	PUNCT
taxlaw-2860	379	125	(	(	PUNCT
taxlaw-2860	379	126	surveying	survey	VERB
taxlaw-2860	379	127	the	the	DET
taxlaw-2860	379	128	subject	subject	NOUN
taxlaw-2860	379	129	from	from	ADP
taxlaw-2860	379	130	the	the	DET
taxlaw-2860	379	131	civil	civil	ADJ
taxlaw-2860	379	132	war	war	NOUN
taxlaw-2860	379	133	to	to	ADP
taxlaw-2860	379	134	the	the	DET
taxlaw-2860	379	135	modern	modern	ADJ
taxlaw-2860	379	136	era	era	NOUN
taxlaw-2860	379	137	)	)	PUNCT
taxlaw-2860	379	138	.	.	PUNCT
taxlaw-2860	380	1	77	77	NUM
taxlaw-2860	380	2	55	55	NUM
taxlaw-2860	380	3	cong	cong	NOUN
taxlaw-2860	380	4	.	.	PUNCT
taxlaw-2860	381	1	rec	rec	PROPN
taxlaw-2860	381	2	.	.	PROPN
taxlaw-2860	382	1	2,726	2,726	NUM
taxlaw-2860	382	2	(	(	PUNCT
taxlaw-2860	382	3	1917	1917	NUM
taxlaw-2860	382	4	)	)	PUNCT
taxlaw-2860	382	5	(	(	PUNCT
taxlaw-2860	382	6	statement	statement	NOUN
taxlaw-2860	382	7	of	of	ADP
taxlaw-2860	382	8	rep	rep	PROPN
taxlaw-2860	382	9	.	.	PROPN
taxlaw-2860	382	10	little	little	ADJ
taxlaw-2860	382	11	)	)	PUNCT
taxlaw-2860	382	12	.	.	PUNCT
taxlaw-2860	383	1	78	78	NUM
taxlaw-2860	383	2	i	i	PRON
taxlaw-2860	383	3	explore	explore	VERB
taxlaw-2860	383	4	this	this	PRON
taxlaw-2860	383	5	in	in	ADP
taxlaw-2860	383	6	more	more	ADJ
taxlaw-2860	383	7	detail	detail	NOUN
taxlaw-2860	383	8	in	in	ADP
taxlaw-2860	383	9	the	the	DET
taxlaw-2860	383	10	following	follow	VERB
taxlaw-2860	383	11	section	section	NOUN
taxlaw-2860	383	12	of	of	ADP
taxlaw-2860	383	13	this	this	DET
taxlaw-2860	383	14	article	article	NOUN
taxlaw-2860	383	15	.	.	PUNCT
taxlaw-2860	384	1	see	see	VERB
taxlaw-2860	384	2	infra	infra	NOUN
taxlaw-2860	384	3	part	part	PROPN
taxlaw-2860	384	4	ii	ii	PROPN
taxlaw-2860	384	5	,	,	PUNCT
taxlaw-2860	384	6	section	section	NOUN
taxlaw-2860	384	7	c.	c.	PROPN
taxlaw-2860	384	8	79	79	NUM
taxlaw-2860	384	9	see	see	VERB
taxlaw-2860	384	10	supra	supra	PROPN
taxlaw-2860	384	11	notes	note	NOUN
taxlaw-2860	384	12	39	39	NUM
taxlaw-2860	384	13	and	and	CCONJ
taxlaw-2860	384	14	40	40	NUM
taxlaw-2860	384	15	and	and	CCONJ
taxlaw-2860	384	16	accompanying	accompany	VERB
taxlaw-2860	384	17	text	text	NOUN
taxlaw-2860	384	18	.	.	PUNCT
taxlaw-2860	385	1	80	80	NUM
taxlaw-2860	385	2	see	see	VERB
taxlaw-2860	385	3	generally	generally	ADV
taxlaw-2860	385	4	supra	supra	ADJ
taxlaw-2860	385	5	note	note	NOUN
taxlaw-2860	385	6	30	30	NUM
taxlaw-2860	385	7	and	and	CCONJ
taxlaw-2860	385	8	accompanying	accompany	VERB
taxlaw-2860	385	9	text	text	NOUN
taxlaw-2860	385	10	.	.	PUNCT
taxlaw-2860	386	1	in	in	ADP
taxlaw-2860	386	2	1924	1924	NUM
taxlaw-2860	386	3	,	,	PUNCT
taxlaw-2860	386	4	congress	congress	PROPN
taxlaw-2860	386	5	provided	provide	VERB
taxlaw-2860	386	6	another	another	DET
taxlaw-2860	386	7	retroactive	retroactive	ADJ
taxlaw-2860	386	8	benefit	benefit	NOUN
taxlaw-2860	386	9	to	to	ADP
taxlaw-2860	386	10	the	the	DET
taxlaw-2860	386	11	soldiers	soldier	NOUN
taxlaw-2860	386	12	of	of	ADP
taxlaw-2860	386	13	world	world	NOUN
taxlaw-2860	386	14	war	war	NOUN
taxlaw-2860	386	15	i	i	PRON
taxlaw-2860	386	16	in	in	ADP
taxlaw-2860	386	17	the	the	DET
taxlaw-2860	386	18	form	form	NOUN
taxlaw-2860	386	19	of	of	ADP
taxlaw-2860	386	20	an	an	DET
taxlaw-2860	386	21	additional	additional	ADJ
taxlaw-2860	386	22	“	"	PUNCT
taxlaw-2860	386	23	bonus	bonus	NOUN
taxlaw-2860	386	24	”	"	PUNCT
taxlaw-2860	386	25	for	for	ADP
taxlaw-2860	386	26	their	their	PRON
taxlaw-2860	386	27	wartime	wartime	ADJ
taxlaw-2860	386	28	service	service	NOUN
taxlaw-2860	386	29	.	.	PUNCT
taxlaw-2860	387	1	world	world	PROPN
taxlaw-2860	387	2	war	war	PROPN
taxlaw-2860	387	3	adjusted	adjust	VERB
taxlaw-2860	387	4	compensation	compensation	PROPN
taxlaw-2860	387	5	act	act	PROPN
taxlaw-2860	387	6	,	,	PUNCT
taxlaw-2860	387	7	pub	pub	NOUN
taxlaw-2860	387	8	.	.	PUNCT
taxlaw-2860	388	1	l.	l.	PROPN
taxlaw-2860	388	2	no	no	INTJ
taxlaw-2860	388	3	.	.	PUNCT
taxlaw-2860	389	1	68–120	68–120	PROPN
taxlaw-2860	389	2	,	,	PUNCT
taxlaw-2860	389	3	§	§	PROPN
taxlaw-2860	389	4	§	§	PROPN
taxlaw-2860	389	5	401–501	401–501	NUM
taxlaw-2860	389	6	,	,	PUNCT
taxlaw-2860	389	7	43	43	NUM
taxlaw-2860	389	8	stat	stat	NOUN
taxlaw-2860	389	9	.	.	PUNCT
taxlaw-2860	390	1	121	121	NUM
taxlaw-2860	390	2	,	,	PUNCT
taxlaw-2860	390	3	125	125	NUM
taxlaw-2860	390	4	(	(	PUNCT
taxlaw-2860	390	5	1924	1924	NUM
taxlaw-2860	390	6	)	)	PUNCT
taxlaw-2860	390	7	.	.	PUNCT
taxlaw-2860	391	1	for	for	ADP
taxlaw-2860	391	2	a	a	DET
taxlaw-2860	391	3	discussion	discussion	NOUN
taxlaw-2860	391	4	of	of	ADP
taxlaw-2860	391	5	that	that	DET
taxlaw-2860	391	6	bonus	bonus	NOUN
taxlaw-2860	391	7	legislation	legislation	NOUN
taxlaw-2860	391	8	,	,	PUNCT
taxlaw-2860	391	9	see	see	VERB
taxlaw-2860	391	10	generally	generally	ADV
taxlaw-2860	391	11	james	james	PROPN
taxlaw-2860	391	12	d.	d.	PROPN
taxlaw-2860	391	13	ridgway	ridgway	PROPN
taxlaw-2860	391	14	,	,	PUNCT
taxlaw-2860	391	15	recovering	recover	VERB
taxlaw-2860	391	16	an	an	DET
taxlaw-2860	391	17	institutional	institutional	ADJ
taxlaw-2860	391	18	memory	memory	NOUN
taxlaw-2860	391	19	:	:	PUNCT
taxlaw-2860	391	20	the	the	DET
taxlaw-2860	391	21	origins	origin	NOUN
taxlaw-2860	391	22	of	of	ADP
taxlaw-2860	391	23	the	the	DET
taxlaw-2860	391	24	modern	modern	ADJ
taxlaw-2860	391	25	veterans	veteran	NOUN
taxlaw-2860	391	26	’	’	PART
taxlaw-2860	391	27	benefits	benefit	VERB
taxlaw-2860	391	28	system	system	NOUN
taxlaw-2860	391	29	from	from	ADP
taxlaw-2860	391	30	1914	1914	NUM
taxlaw-2860	391	31	to	to	ADP
taxlaw-2860	391	32	1958	1958	NUM
taxlaw-2860	391	33	,	,	PUNCT
taxlaw-2860	391	34	5	5	NUM
taxlaw-2860	391	35	veterans	veterans	PROPN
taxlaw-2860	391	36	l.	l.	PROPN
taxlaw-2860	391	37	rev	rev	PROPN
taxlaw-2860	391	38	.	.	PROPN
taxlaw-2860	391	39	1	1	NUM
taxlaw-2860	391	40	,	,	PUNCT
taxlaw-2860	391	41	11	11	NUM
taxlaw-2860	391	42	(	(	PUNCT
taxlaw-2860	391	43	2013	2013	NUM
taxlaw-2860	391	44	)	)	PUNCT
taxlaw-2860	391	45	(	(	PUNCT
taxlaw-2860	391	46	discussing	discuss	VERB
taxlaw-2860	391	47	the	the	DET
taxlaw-2860	391	48	origins	origin	NOUN
taxlaw-2860	391	49	and	and	CCONJ
taxlaw-2860	391	50	mechanics	mechanic	NOUN
taxlaw-2860	391	51	of	of	ADP
taxlaw-2860	391	52	the	the	DET
taxlaw-2860	391	53	bonus	bonus	NOUN
taxlaw-2860	391	54	)	)	PUNCT
taxlaw-2860	391	55	.	.	PUNCT
taxlaw-2860	392	1	see	see	VERB
taxlaw-2860	392	2	also	also	ADV
taxlaw-2860	392	3	anne	anne	PROPN
taxlaw-2860	392	4	l.	l.	PROPN
taxlaw-2860	392	5	alstott	alstott	PROPN
taxlaw-2860	392	6	&	&	CCONJ
taxlaw-2860	392	7	ben	ben	PROPN
taxlaw-2860	392	8	novick	novick	PROPN
taxlaw-2860	392	9	,	,	PUNCT
taxlaw-2860	392	10	war	war	NOUN
taxlaw-2860	392	11	,	,	PUNCT
taxlaw-2860	392	12	taxes	taxis	NOUN
taxlaw-2860	392	13	,	,	PUNCT
taxlaw-2860	392	14	and	and	CCONJ
taxlaw-2860	392	15	income	income	NOUN
taxlaw-2860	392	16	redistribution	redistribution	NOUN
taxlaw-2860	392	17	in	in	ADP
taxlaw-2860	392	18	the	the	DET
taxlaw-2860	392	19	twenties	twenty	NOUN
taxlaw-2860	392	20	:	:	PUNCT
taxlaw-2860	392	21	the	the	DET
taxlaw-2860	392	22	1924	1924	NUM
taxlaw-2860	392	23	veterans	veteran	NOUN
taxlaw-2860	392	24	’	’	PART
taxlaw-2860	392	25	bonus	bonus	NOUN
taxlaw-2860	392	26	and	and	CCONJ
taxlaw-2860	392	27	the	the	DET
taxlaw-2860	392	28	defeat	defeat	NOUN
taxlaw-2860	392	29	of	of	ADP
taxlaw-2860	392	30	the	the	DET
taxlaw-2860	392	31	mellon	mellon	NOUN
taxlaw-2860	392	32	plan	plan	NOUN
taxlaw-2860	392	33	,	,	PUNCT
taxlaw-2860	392	34	59	59	NUM
taxlaw-2860	392	35	tax	tax	NOUN
taxlaw-2860	392	36	l.	l.	PROPN
taxlaw-2860	392	37	rev	rev	PROPN
taxlaw-2860	392	38	.	.	PROPN
taxlaw-2860	392	39	373	373	NUM
taxlaw-2860	392	40	(	(	PUNCT
taxlaw-2860	392	41	2006	2006	NUM
taxlaw-2860	392	42	)	)	PUNCT
taxlaw-2860	392	43	(	(	PUNCT
taxlaw-2860	392	44	providing	provide	VERB
taxlaw-2860	392	45	a	a	DET
taxlaw-2860	392	46	detailed	detailed	ADJ
taxlaw-2860	392	47	history	history	NOUN
taxlaw-2860	392	48	of	of	ADP
taxlaw-2860	392	49	the	the	DET
taxlaw-2860	392	50	legislation	legislation	NOUN
taxlaw-2860	392	51	and	and	CCONJ
taxlaw-2860	392	52	considering	consider	VERB
taxlaw-2860	392	53	its	its	PRON
taxlaw-2860	392	54	implications	implication	NOUN
taxlaw-2860	392	55	for	for	ADP
taxlaw-2860	392	56	tax	tax	NOUN
taxlaw-2860	392	57	policy	policy	NOUN
taxlaw-2860	392	58	)	)	PUNCT
taxlaw-2860	392	59	.	.	PUNCT
taxlaw-2860	393	1	81	81	NUM
taxlaw-2860	393	2	see	see	VERB
taxlaw-2860	393	3	supra	supra	PROPN
taxlaw-2860	393	4	notes	note	VERB
taxlaw-2860	393	5	35	35	NUM
taxlaw-2860	393	6	and	and	CCONJ
taxlaw-2860	393	7	36	36	NUM
taxlaw-2860	393	8	and	and	CCONJ
taxlaw-2860	393	9	accompanying	accompany	VERB
taxlaw-2860	393	10	text	text	NOUN
taxlaw-2860	393	11	.	.	PUNCT
taxlaw-2860	394	1	82	82	NUM
taxlaw-2860	394	2	congress	congress	PROPN
taxlaw-2860	394	3	has	have	AUX
taxlaw-2860	394	4	taken	take	VERB
taxlaw-2860	394	5	a	a	DET
taxlaw-2860	394	6	similar	similar	ADJ
taxlaw-2860	394	7	retroactive	retroactive	ADJ
taxlaw-2860	394	8	approach	approach	NOUN
taxlaw-2860	394	9	to	to	ADP
taxlaw-2860	394	10	the	the	DET
taxlaw-2860	394	11	expansion	expansion	NOUN
taxlaw-2860	394	12	of	of	ADP
taxlaw-2860	394	13	section	section	NOUN
taxlaw-2860	394	14	2201	2201	NUM
taxlaw-2860	394	15	to	to	ADP
taxlaw-2860	394	16	victims	victim	NOUN
taxlaw-2860	394	17	of	of	ADP
taxlaw-2860	394	18	domestic	domestic	ADJ
taxlaw-2860	394	19	terrorism	terrorism	NOUN
taxlaw-2860	394	20	,	,	PUNCT
taxlaw-2860	394	21	expanding	expand	VERB
taxlaw-2860	394	22	the	the	DET
taxlaw-2860	394	23	statute	statute	NOUN
taxlaw-2860	394	24	to	to	PART
taxlaw-2860	394	25	cover	cover	VERB
taxlaw-2860	394	26	victims	victim	NOUN
taxlaw-2860	394	27	of	of	ADP
taxlaw-2860	394	28	specified	specify	VERB
taxlaw-2860	394	29	terrorist	terrorist	ADJ
taxlaw-2860	394	30	incidents	incident	NOUN
taxlaw-2860	394	31	after	after	SCONJ
taxlaw-2860	394	32	they	they	PRON
taxlaw-2860	394	33	had	have	AUX
taxlaw-2860	394	34	taken	take	VERB
taxlaw-2860	394	35	place	place	NOUN
taxlaw-2860	394	36	.	.	PUNCT
taxlaw-2860	395	1	see	see	VERB
taxlaw-2860	395	2	supra	supra	PROPN
taxlaw-2860	395	3	notes	note	VERB
taxlaw-2860	395	4	42	42	NUM
taxlaw-2860	395	5	to	to	PART
taxlaw-2860	395	6	44	44	NUM
taxlaw-2860	395	7	and	and	CCONJ
taxlaw-2860	395	8	accompanying	accompany	VERB
taxlaw-2860	395	9	text	text	NOUN
taxlaw-2860	395	10	.	.	PUNCT
taxlaw-2860	396	1	for	for	ADP
taxlaw-2860	396	2	a	a	DET
taxlaw-2860	396	3	discussion	discussion	NOUN
taxlaw-2860	396	4	of	of	ADP
taxlaw-2860	396	5	this	this	DET
taxlaw-2860	396	6	phenomenon	phenomenon	NOUN
taxlaw-2860	396	7	,	,	PUNCT
taxlaw-2860	396	8	see	see	VERB
taxlaw-2860	396	9	generally	generally	ADV
taxlaw-2860	396	10	aprill	aprill	PROPN
taxlaw-2860	396	11	&	&	CCONJ
taxlaw-2860	396	12	schmalbeck	schmalbeck	PROPN
taxlaw-2860	396	13	,	,	PUNCT
taxlaw-2860	396	14	supra	supra	PROPN
taxlaw-2860	396	15	note	note	PROPN
taxlaw-2860	396	16	59	59	NUM
taxlaw-2860	396	17	.	.	PUNCT
taxlaw-2860	397	1	similarly	similarly	ADV
taxlaw-2860	397	2	,	,	PUNCT
taxlaw-2860	397	3	the	the	DET
taxlaw-2860	397	4	expansion	expansion	NOUN
taxlaw-2860	397	5	of	of	ADP
taxlaw-2860	397	6	the	the	DET
taxlaw-2860	397	7	section	section	NOUN
taxlaw-2860	397	8	to	to	PART
taxlaw-2860	397	9	include	include	VERB
taxlaw-2860	397	10	astronauts	astronaut	NOUN
taxlaw-2860	397	11	was	be	AUX
taxlaw-2860	397	12	motivated	motivate	VERB
taxlaw-2860	397	13	by	by	ADP
taxlaw-2860	397	14	the	the	DET
taxlaw-2860	397	15	space	space	NOUN
taxlaw-2860	397	16	shuttle	shuttle	NOUN
taxlaw-2860	397	17	challenger	challenger	VERB
taxlaw-2860	397	18	disaster	disaster	NOUN
taxlaw-2860	397	19	.	.	PUNCT
taxlaw-2860	398	1	military	military	ADJ
taxlaw-2860	398	2	family	family	NOUN
taxlaw-2860	398	3	tax	tax	NOUN
taxlaw-2860	398	4	relief	relief	NOUN
taxlaw-2860	398	5	act	act	NOUN
taxlaw-2860	398	6	of	of	ADP
taxlaw-2860	398	7	,	,	PUNCT
taxlaw-2860	398	8	pub	pub	NOUN
taxlaw-2860	398	9	.	.	PUNCT
taxlaw-2860	399	1	l.	l.	PROPN
taxlaw-2860	399	2	no	no	INTJ
taxlaw-2860	399	3	.	.	PUNCT
taxlaw-2860	400	1	108–121	108–121	NUM
taxlaw-2860	400	2	,	,	PUNCT
taxlaw-2860	400	3	§	§	PROPN
taxlaw-2860	400	4	110	110	NUM
taxlaw-2860	400	5	,	,	PUNCT
taxlaw-2860	400	6	117	117	NUM
taxlaw-2860	400	7	stat	stat	NOUN
taxlaw-2860	400	8	.	.	PUNCT
taxlaw-2860	401	1	1342	1342	NUM
taxlaw-2860	401	2	,	,	PUNCT
taxlaw-2860	401	3	1342	1342	NUM
taxlaw-2860	401	4	(	(	PUNCT
taxlaw-2860	401	5	“	"	PUNCT
taxlaw-2860	401	6	tax	tax	NOUN
taxlaw-2860	401	7	relief	relief	NOUN
taxlaw-2860	401	8	and	and	CCONJ
taxlaw-2860	401	9	assistance	assistance	NOUN
taxlaw-2860	401	10	for	for	ADP
taxlaw-2860	401	11	families	family	NOUN
taxlaw-2860	401	12	of	of	ADP
taxlaw-2860	401	13	space	space	NOUN
taxlaw-2860	401	14	shuttle	shuttle	PROPN
taxlaw-2860	401	15	columbia	columbia	PROPN
taxlaw-2860	401	16	”	"	PUNCT
taxlaw-2860	401	17	)	)	PUNCT
taxlaw-2860	401	18	.	.	PUNCT
taxlaw-2860	402	1	in	in	ADP
taxlaw-2860	402	2	this	this	DET
taxlaw-2860	402	3	last	last	ADJ
taxlaw-2860	402	4	126	126	NUM
taxlaw-2860	402	5	columbia	columbia	PROPN
taxlaw-2860	402	6	journal	journal	PROPN
taxlaw-2860	402	7	of	of	ADP
taxlaw-2860	402	8	tax	tax	NOUN
taxlaw-2860	402	9	law	law	NOUN
taxlaw-2860	403	1	[	[	X
taxlaw-2860	403	2	vol.9:113	vol.9:113	PROPN
taxlaw-2860	403	3	c.	c.	PROPN
taxlaw-2860	403	4	exclusion	exclusion	NOUN
taxlaw-2860	403	5	of	of	ADP
taxlaw-2860	403	6	contractors	contractor	NOUN
taxlaw-2860	403	7	and	and	CCONJ
taxlaw-2860	403	8	support	support	NOUN
taxlaw-2860	403	9	personnel	personnel	NOUN
taxlaw-2860	403	10	finally	finally	ADV
taxlaw-2860	403	11	,	,	PUNCT
taxlaw-2860	403	12	the	the	DET
taxlaw-2860	403	13	incentive	incentive	NOUN
taxlaw-2860	403	14	effects	effect	NOUN
taxlaw-2860	403	15	of	of	ADP
taxlaw-2860	403	16	the	the	DET
taxlaw-2860	403	17	combat	combat	NOUN
taxlaw-2860	403	18	exemption	exemption	NOUN
taxlaw-2860	403	19	are	be	AUX
taxlaw-2860	403	20	further	far	ADV
taxlaw-2860	403	21	muted	mute	VERB
taxlaw-2860	403	22	by	by	ADP
taxlaw-2860	403	23	the	the	DET
taxlaw-2860	403	24	fact	fact	NOUN
taxlaw-2860	403	25	that	that	SCONJ
taxlaw-2860	403	26	it	it	PRON
taxlaw-2860	403	27	is	be	AUX
taxlaw-2860	403	28	narrowly	narrowly	ADV
taxlaw-2860	403	29	tailored	tailor	VERB
taxlaw-2860	403	30	to	to	PART
taxlaw-2860	403	31	exclude	exclude	VERB
taxlaw-2860	403	32	government	government	NOUN
taxlaw-2860	403	33	employees	employee	NOUN
taxlaw-2860	403	34	and	and	CCONJ
taxlaw-2860	403	35	civilians	civilian	NOUN
taxlaw-2860	403	36	operating	operate	VERB
taxlaw-2860	403	37	in	in	ADP
taxlaw-2860	403	38	combat	combat	NOUN
taxlaw-2860	403	39	zones	zone	NOUN
taxlaw-2860	403	40	,	,	PUNCT
taxlaw-2860	403	41	individuals	individual	NOUN
taxlaw-2860	403	42	who	who	PRON
taxlaw-2860	403	43	typically	typically	ADV
taxlaw-2860	403	44	earn	earn	VERB
taxlaw-2860	403	45	more	more	ADJ
taxlaw-2860	403	46	than	than	ADP
taxlaw-2860	403	47	their	their	PRON
taxlaw-2860	403	48	military	military	ADJ
taxlaw-2860	403	49	equivalents83	equivalents83	NOUN
taxlaw-2860	403	50	and	and	CCONJ
taxlaw-2860	403	51	thus	thus	ADV
taxlaw-2860	403	52	presumably	presumably	ADV
taxlaw-2860	403	53	would	would	AUX
taxlaw-2860	403	54	be	be	AUX
taxlaw-2860	403	55	far	far	ADV
taxlaw-2860	403	56	more	more	ADV
taxlaw-2860	403	57	likely	likely	ADJ
taxlaw-2860	403	58	to	to	PART
taxlaw-2860	403	59	be	be	AUX
taxlaw-2860	403	60	incentivized	incentivize	VERB
taxlaw-2860	403	61	by	by	ADP
taxlaw-2860	403	62	the	the	DET
taxlaw-2860	403	63	prospect	prospect	NOUN
taxlaw-2860	403	64	for	for	ADP
taxlaw-2860	403	65	estate	estate	NOUN
taxlaw-2860	403	66	tax	tax	NOUN
taxlaw-2860	403	67	relief	relief	NOUN
taxlaw-2860	403	68	.	.	PUNCT
taxlaw-2860	404	1	an	an	DET
taxlaw-2860	404	2	obvious	obvious	ADJ
taxlaw-2860	404	3	example	example	NOUN
taxlaw-2860	404	4	on	on	ADP
taxlaw-2860	404	5	point	point	NOUN
taxlaw-2860	404	6	is	be	AUX
taxlaw-2860	404	7	that	that	PRON
taxlaw-2860	404	8	of	of	ADP
taxlaw-2860	404	9	richard	richard	PROPN
taxlaw-2860	404	10	dupont	dupont	PROPN
taxlaw-2860	404	11	,	,	PUNCT
taxlaw-2860	404	12	a	a	DET
taxlaw-2860	404	13	wealthy	wealthy	ADJ
taxlaw-2860	404	14	civilian	civilian	NOUN
taxlaw-2860	404	15	who	who	PRON
taxlaw-2860	404	16	died	die	VERB
taxlaw-2860	404	17	during	during	ADP
taxlaw-2860	404	18	world	world	NOUN
taxlaw-2860	404	19	war	war	NOUN
taxlaw-2860	404	20	ii.84	ii.84	NOUN
taxlaw-2860	404	21	at	at	ADP
taxlaw-2860	404	22	the	the	DET
taxlaw-2860	404	23	time	time	NOUN
taxlaw-2860	404	24	of	of	ADP
taxlaw-2860	404	25	his	his	PRON
taxlaw-2860	404	26	death	death	NOUN
taxlaw-2860	404	27	,	,	PUNCT
taxlaw-2860	404	28	dupont	dupont	PROPN
taxlaw-2860	404	29	was	be	AUX
taxlaw-2860	404	30	serving	serve	VERB
taxlaw-2860	404	31	as	as	ADP
taxlaw-2860	404	32	special	special	ADJ
taxlaw-2860	404	33	assistant	assistant	NOUN
taxlaw-2860	404	34	to	to	ADP
taxlaw-2860	404	35	general	general	PROPN
taxlaw-2860	404	36	h.	h.	PROPN
taxlaw-2860	404	37	h.	h.	PROPN
taxlaw-2860	404	38	arnold	arnold	PROPN
taxlaw-2860	404	39	,	,	PUNCT
taxlaw-2860	404	40	commanding	command	VERB
taxlaw-2860	404	41	general	general	ADJ
taxlaw-2860	404	42	of	of	ADP
taxlaw-2860	404	43	the	the	DET
taxlaw-2860	404	44	united	united	PROPN
taxlaw-2860	404	45	states	states	PROPN
taxlaw-2860	404	46	army	army	PROPN
taxlaw-2860	404	47	air	air	NOUN
taxlaw-2860	404	48	forces	force	NOUN
taxlaw-2860	404	49	.	.	PUNCT
taxlaw-2860	405	1	85	85	NUM
taxlaw-2860	405	2	dupont	dupont	NOUN
taxlaw-2860	405	3	died	die	VERB
taxlaw-2860	405	4	during	during	ADP
taxlaw-2860	405	5	a	a	DET
taxlaw-2860	405	6	test	test	NOUN
taxlaw-2860	405	7	flight	flight	NOUN
taxlaw-2860	405	8	of	of	ADP
taxlaw-2860	405	9	an	an	DET
taxlaw-2860	405	10	experimental	experimental	ADJ
taxlaw-2860	405	11	transport	transport	NOUN
taxlaw-2860	405	12	glider	glider	NOUN
taxlaw-2860	405	13	being	be	AUX
taxlaw-2860	405	14	developed	develop	VERB
taxlaw-2860	405	15	for	for	ADP
taxlaw-2860	405	16	the	the	DET
taxlaw-2860	405	17	army.86	army.86	NOUN
taxlaw-2860	405	18	when	when	SCONJ
taxlaw-2860	405	19	his	his	PRON
taxlaw-2860	405	20	estate	estate	NOUN
taxlaw-2860	405	21	sought	seek	VERB
taxlaw-2860	405	22	to	to	PART
taxlaw-2860	405	23	avail	avail	VERB
taxlaw-2860	405	24	itself	itself	PRON
taxlaw-2860	405	25	of	of	ADP
taxlaw-2860	405	26	the	the	DET
taxlaw-2860	405	27	combat	combat	NOUN
taxlaw-2860	405	28	exemption	exemption	NOUN
taxlaw-2860	405	29	,	,	PUNCT
taxlaw-2860	405	30	the	the	DET
taxlaw-2860	405	31	tax	tax	NOUN
taxlaw-2860	405	32	court	court	NOUN
taxlaw-2860	405	33	denied	deny	VERB
taxlaw-2860	405	34	the	the	DET
taxlaw-2860	405	35	exemption	exemption	NOUN
taxlaw-2860	405	36	,	,	PUNCT
taxlaw-2860	405	37	holding	hold	VERB
taxlaw-2860	405	38	that	that	SCONJ
taxlaw-2860	405	39	its	its	PRON
taxlaw-2860	405	40	application	application	NOUN
taxlaw-2860	405	41	was	be	AUX
taxlaw-2860	405	42	“	"	PUNCT
taxlaw-2860	405	43	strictly	strictly	ADV
taxlaw-2860	405	44	limited	limited	ADJ
taxlaw-2860	405	45	”	"	PUNCT
taxlaw-2860	405	46	to	to	ADP
taxlaw-2860	405	47	those	those	PRON
taxlaw-2860	405	48	who	who	PRON
taxlaw-2860	405	49	were	be	AUX
taxlaw-2860	405	50	“	"	PUNCT
taxlaw-2860	405	51	formally	formally	ADV
taxlaw-2860	405	52	members	member	NOUN
taxlaw-2860	405	53	of	of	ADP
taxlaw-2860	405	54	the	the	DET
taxlaw-2860	405	55	armed	armed	ADJ
taxlaw-2860	405	56	forces	force	NOUN
taxlaw-2860	405	57	”	"	PUNCT
taxlaw-2860	405	58	at	at	ADP
taxlaw-2860	405	59	the	the	DET
taxlaw-2860	405	60	time	time	NOUN
taxlaw-2860	405	61	of	of	ADP
taxlaw-2860	405	62	death.87	death.87	NOUN
taxlaw-2860	405	63	the	the	DET
taxlaw-2860	405	64	relevance	relevance	NOUN
taxlaw-2860	405	65	of	of	ADP
taxlaw-2860	405	66	the	the	DET
taxlaw-2860	405	67	dupont	dupont	NOUN
taxlaw-2860	405	68	case	case	NOUN
taxlaw-2860	405	69	to	to	ADP
taxlaw-2860	405	70	this	this	DET
taxlaw-2860	405	71	article	article	NOUN
taxlaw-2860	405	72	lies	lie	VERB
taxlaw-2860	405	73	in	in	ADP
taxlaw-2860	405	74	the	the	DET
taxlaw-2860	405	75	history	history	NOUN
taxlaw-2860	405	76	of	of	ADP
taxlaw-2860	405	77	dupont	dupont	PROPN
taxlaw-2860	405	78	’s	’s	PART
taxlaw-2860	405	79	affiliation	affiliation	NOUN
taxlaw-2860	405	80	with	with	ADP
taxlaw-2860	405	81	general	general	PROPN
taxlaw-2860	405	82	arnold	arnold	PROPN
taxlaw-2860	405	83	.	.	PUNCT
taxlaw-2860	406	1	the	the	DET
taxlaw-2860	406	2	army	army	NOUN
taxlaw-2860	406	3	desperately	desperately	ADV
taxlaw-2860	406	4	needed	need	VERB
taxlaw-2860	406	5	dupont	dupont	NOUN
taxlaw-2860	406	6	,	,	PUNCT
taxlaw-2860	406	7	a	a	DET
taxlaw-2860	406	8	skilled	skilled	ADJ
taxlaw-2860	406	9	glider	glider	NOUN
taxlaw-2860	406	10	pilot	pilot	NOUN
taxlaw-2860	406	11	,	,	PUNCT
taxlaw-2860	406	12	to	to	PART
taxlaw-2860	406	13	train	train	VERB
taxlaw-2860	406	14	other	other	ADJ
taxlaw-2860	406	15	pilots.88	pilots.88	NOUN
taxlaw-2860	406	16	given	give	VERB
taxlaw-2860	406	17	the	the	DET
taxlaw-2860	406	18	urgency	urgency	NOUN
taxlaw-2860	406	19	with	with	ADP
taxlaw-2860	406	20	which	which	PRON
taxlaw-2860	406	21	his	his	PRON
taxlaw-2860	406	22	skills	skill	NOUN
taxlaw-2860	406	23	were	be	AUX
taxlaw-2860	406	24	needed	need	VERB
taxlaw-2860	406	25	,	,	PUNCT
taxlaw-2860	406	26	dupont	dupont	PROPN
taxlaw-2860	406	27	volunteered	volunteer	VERB
taxlaw-2860	406	28	to	to	PART
taxlaw-2860	406	29	serve	serve	VERB
taxlaw-2860	406	30	in	in	ADP
taxlaw-2860	406	31	a	a	DET
taxlaw-2860	406	32	civilian	civilian	NOUN
taxlaw-2860	406	33	,	,	PUNCT
taxlaw-2860	406	34	as	as	SCONJ
taxlaw-2860	406	35	opposed	oppose	VERB
taxlaw-2860	406	36	to	to	ADP
taxlaw-2860	406	37	a	a	DET
taxlaw-2860	406	38	military	military	ADJ
taxlaw-2860	406	39	role.89	role.89	NOUN
taxlaw-2860	406	40	this	this	DET
taxlaw-2860	406	41	decision	decision	NOUN
taxlaw-2860	406	42	was	be	AUX
taxlaw-2860	406	43	made	make	VERB
taxlaw-2860	406	44	solely	solely	ADV
taxlaw-2860	406	45	in	in	ADP
taxlaw-2860	406	46	the	the	DET
taxlaw-2860	406	47	name	name	NOUN
taxlaw-2860	406	48	of	of	ADP
taxlaw-2860	406	49	efficiency	efficiency	NOUN
taxlaw-2860	406	50	—	—	PUNCT
taxlaw-2860	406	51	he	he	PRON
taxlaw-2860	406	52	could	could	AUX
taxlaw-2860	406	53	begin	begin	VERB
taxlaw-2860	406	54	service	service	NOUN
taxlaw-2860	406	55	earlier	early	ADV
taxlaw-2860	406	56	and	and	CCONJ
taxlaw-2860	406	57	have	have	VERB
taxlaw-2860	406	58	more	more	ADJ
taxlaw-2860	406	59	direct	direct	ADJ
taxlaw-2860	406	60	reporting	reporting	NOUN
taxlaw-2860	406	61	lines	line	NOUN
taxlaw-2860	406	62	in	in	ADP
taxlaw-2860	406	63	this	this	DET
taxlaw-2860	406	64	capacity.90	capacity.90	ADV
taxlaw-2860	406	65	his	his	PRON
taxlaw-2860	406	66	motivation	motivation	NOUN
taxlaw-2860	406	67	to	to	PART
taxlaw-2860	406	68	aid	aid	VERB
taxlaw-2860	406	69	his	his	PRON
taxlaw-2860	406	70	country	country	NOUN
taxlaw-2860	406	71	’s	’s	PART
taxlaw-2860	406	72	military	military	ADJ
taxlaw-2860	406	73	efforts	effort	NOUN
taxlaw-2860	406	74	and	and	CCONJ
taxlaw-2860	406	75	the	the	DET
taxlaw-2860	406	76	nature	nature	NOUN
taxlaw-2860	406	77	of	of	ADP
taxlaw-2860	406	78	his	his	PRON
taxlaw-2860	406	79	service	service	NOUN
taxlaw-2860	406	80	,	,	PUNCT
taxlaw-2860	406	81	including	include	VERB
taxlaw-2860	406	82	time	time	NOUN
taxlaw-2860	406	83	spent	spend	VERB
taxlaw-2860	406	84	in	in	ADP
taxlaw-2860	406	85	active	active	ADJ
taxlaw-2860	406	86	combat	combat	NOUN
taxlaw-2860	406	87	zones	zone	NOUN
taxlaw-2860	406	88	,	,	PUNCT
taxlaw-2860	406	89	91	91	NUM
taxlaw-2860	406	90	was	be	AUX
taxlaw-2860	406	91	indistinguishable	indistinguishable	ADJ
taxlaw-2860	406	92	from	from	ADP
taxlaw-2860	406	93	many	many	ADJ
taxlaw-2860	406	94	who	who	PRON
taxlaw-2860	406	95	formally	formally	ADV
taxlaw-2860	406	96	enlisted	enlist	VERB
taxlaw-2860	406	97	in	in	ADP
taxlaw-2860	406	98	the	the	DET
taxlaw-2860	406	99	war	war	NOUN
taxlaw-2860	406	100	.	.	PUNCT
taxlaw-2860	407	1	indeed	indeed	ADV
taxlaw-2860	407	2	,	,	PUNCT
taxlaw-2860	407	3	as	as	SCONJ
taxlaw-2860	407	4	general	general	ADJ
taxlaw-2860	407	5	arnold	arnold	PROPN
taxlaw-2860	407	6	himself	himself	PRON
taxlaw-2860	407	7	stated	state	VERB
taxlaw-2860	407	8	,	,	PUNCT
taxlaw-2860	407	9	“	"	PUNCT
taxlaw-2860	407	10	[	[	X
taxlaw-2860	407	11	dupont	dupont	NOUN
taxlaw-2860	407	12	being	be	AUX
taxlaw-2860	407	13	in	in	ADP
taxlaw-2860	407	14	civilian	civilian	ADJ
taxlaw-2860	407	15	clothes	clothe	NOUN
taxlaw-2860	407	16	was	be	AUX
taxlaw-2860	407	17	truly	truly	ADV
taxlaw-2860	407	18	a	a	DET
taxlaw-2860	407	19	military	military	ADJ
taxlaw-2860	407	20	expedient	expedient	NOUN
taxlaw-2860	407	21	.	.	PUNCT
taxlaw-2860	408	1	factually	factually	ADV
taxlaw-2860	408	2	,	,	PUNCT
taxlaw-2860	408	3	he	he	PRON
taxlaw-2860	408	4	was	be	AUX
taxlaw-2860	408	5	as	as	ADV
taxlaw-2860	408	6	much	much	ADJ
taxlaw-2860	408	7	a	a	DET
taxlaw-2860	408	8	member	member	NOUN
taxlaw-2860	408	9	of	of	ADP
taxlaw-2860	408	10	our	our	PRON
taxlaw-2860	408	11	military	military	ADJ
taxlaw-2860	408	12	establishment	establishment	NOUN
taxlaw-2860	408	13	as	as	SCONJ
taxlaw-2860	408	14	though	though	SCONJ
taxlaw-2860	408	15	he	he	PRON
taxlaw-2860	408	16	held	hold	VERB
taxlaw-2860	408	17	a	a	DET
taxlaw-2860	408	18	commission	commission	NOUN
taxlaw-2860	408	19	.	.	PUNCT
taxlaw-2860	409	1	he	he	PRON
taxlaw-2860	409	2	gave	give	VERB
taxlaw-2860	409	3	his	his	PRON
taxlaw-2860	409	4	life	life	NOUN
taxlaw-2860	409	5	in	in	ADP
taxlaw-2860	409	6	military	military	ADJ
taxlaw-2860	409	7	service	service	NOUN
taxlaw-2860	409	8	as	as	ADV
taxlaw-2860	409	9	actually	actually	ADV
taxlaw-2860	409	10	as	as	ADP
taxlaw-2860	409	11	any	any	DET
taxlaw-2860	409	12	officer	officer	NOUN
taxlaw-2860	409	13	in	in	ADP
taxlaw-2860	409	14	uniform	uniform	NOUN
taxlaw-2860	409	15	,	,	PUNCT
taxlaw-2860	409	16	in	in	ADP
taxlaw-2860	409	17	actual	actual	ADJ
taxlaw-2860	409	18	military	military	ADJ
taxlaw-2860	409	19	combat	combat	NOUN
taxlaw-2860	409	20	.	.	PUNCT
taxlaw-2860	410	1	”92	”92	ADJ
taxlaw-2860	410	2	yet	yet	ADV
taxlaw-2860	410	3	the	the	DET
taxlaw-2860	410	4	tax	tax	NOUN
taxlaw-2860	410	5	court	court	NOUN
taxlaw-2860	410	6	was	be	AUX
taxlaw-2860	410	7	unmoved	unmoved	ADJ
taxlaw-2860	410	8	:	:	PUNCT
taxlaw-2860	410	9	“	"	PUNCT
taxlaw-2860	410	10	while	while	SCONJ
taxlaw-2860	410	11	to	to	ADP
taxlaw-2860	410	12	[	[	X
taxlaw-2860	410	13	general	general	PROPN
taxlaw-2860	410	14	arnold	arnold	PROPN
taxlaw-2860	410	15	’s	’s	PART
taxlaw-2860	410	16	]	]	PUNCT
taxlaw-2860	410	17	military	military	ADJ
taxlaw-2860	410	18	mind	mind	NOUN
taxlaw-2860	410	19	,	,	PUNCT
taxlaw-2860	410	20	decedent	decedent	NOUN
taxlaw-2860	410	21	may	may	AUX
taxlaw-2860	410	22	have	have	AUX
taxlaw-2860	410	23	been	be	AUX
taxlaw-2860	410	24	considered	consider	VERB
taxlaw-2860	410	25	factually	factually	ADV
taxlaw-2860	410	26	as	as	ADP
taxlaw-2860	410	27	much	much	ADJ
taxlaw-2860	410	28	a	a	DET
taxlaw-2860	410	29	member	member	NOUN
taxlaw-2860	410	30	of	of	ADP
taxlaw-2860	410	31	the	the	DET
taxlaw-2860	410	32	military	military	ADJ
taxlaw-2860	410	33	establishment	establishment	NOUN
taxlaw-2860	410	34	as	as	ADP
taxlaw-2860	410	35	any	any	DET
taxlaw-2860	410	36	military	military	ADJ
taxlaw-2860	410	37	personnel	personnel	NOUN
taxlaw-2860	410	38	,	,	PUNCT
taxlaw-2860	410	39	it	it	PRON
taxlaw-2860	410	40	does	do	AUX
taxlaw-2860	410	41	not	not	PART
taxlaw-2860	410	42	necessarily	necessarily	ADV
taxlaw-2860	410	43	follow	follow	VERB
taxlaw-2860	410	44	that	that	SCONJ
taxlaw-2860	410	45	decedent	decedent	NOUN
taxlaw-2860	410	46	may	may	AUX
taxlaw-2860	410	47	be	be	AUX
taxlaw-2860	410	48	legally	legally	ADV
taxlaw-2860	410	49	so	so	ADV
taxlaw-2860	410	50	considered	consider	VERB
taxlaw-2860	410	51	…	…	PUNCT
taxlaw-2860	410	52	”93	”93	ADJ
taxlaw-2860	410	53	the	the	DET
taxlaw-2860	410	54	court	court	NOUN
taxlaw-2860	410	55	thus	thus	ADV
taxlaw-2860	410	56	denied	deny	VERB
taxlaw-2860	410	57	the	the	DET
taxlaw-2860	410	58	exemption	exemption	NOUN
taxlaw-2860	410	59	.	.	PUNCT
taxlaw-2860	411	1	as	as	ADP
taxlaw-2860	411	2	a	a	DET
taxlaw-2860	411	3	matter	matter	NOUN
taxlaw-2860	411	4	of	of	ADP
taxlaw-2860	411	5	law	law	NOUN
taxlaw-2860	411	6	,	,	PUNCT
taxlaw-2860	411	7	the	the	DET
taxlaw-2860	411	8	tax	tax	NOUN
taxlaw-2860	411	9	court	court	NOUN
taxlaw-2860	411	10	may	may	AUX
taxlaw-2860	411	11	have	have	AUX
taxlaw-2860	411	12	correctly	correctly	ADV
taxlaw-2860	411	13	applied	apply	VERB
taxlaw-2860	411	14	the	the	DET
taxlaw-2860	411	15	statute	statute	NOUN
taxlaw-2860	411	16	as	as	ADP
taxlaw-2860	411	17	written.94	written.94	PROPN
taxlaw-2860	411	18	but	but	CCONJ
taxlaw-2860	411	19	as	as	ADP
taxlaw-2860	411	20	a	a	DET
taxlaw-2860	411	21	matter	matter	NOUN
taxlaw-2860	411	22	of	of	ADP
taxlaw-2860	411	23	policy	policy	NOUN
taxlaw-2860	411	24	,	,	PUNCT
taxlaw-2860	411	25	one	one	PRON
taxlaw-2860	411	26	must	must	AUX
taxlaw-2860	411	27	ask	ask	VERB
taxlaw-2860	411	28	why	why	SCONJ
taxlaw-2860	411	29	congress	congress	PROPN
taxlaw-2860	411	30	failed	fail	VERB
taxlaw-2860	411	31	to	to	PART
taxlaw-2860	411	32	respond	respond	VERB
taxlaw-2860	411	33	.	.	PUNCT
taxlaw-2860	412	1	if	if	SCONJ
taxlaw-2860	412	2	the	the	DET
taxlaw-2860	412	3	case	case	NOUN
taxlaw-2860	412	4	,	,	PUNCT
taxlaw-2860	412	5	unlike	unlike	ADP
taxlaw-2860	412	6	in	in	ADP
taxlaw-2860	412	7	the	the	DET
taxlaw-2860	412	8	case	case	NOUN
taxlaw-2860	412	9	of	of	ADP
taxlaw-2860	412	10	terrorism	terrorism	NOUN
taxlaw-2860	412	11	victims	victim	NOUN
taxlaw-2860	412	12	,	,	PUNCT
taxlaw-2860	412	13	congress	congress	PROPN
taxlaw-2860	412	14	did	do	AUX
taxlaw-2860	412	15	include	include	VERB
taxlaw-2860	412	16	future	future	ADJ
taxlaw-2860	412	17	astronauts	astronaut	NOUN
taxlaw-2860	412	18	within	within	ADP
taxlaw-2860	412	19	the	the	DET
taxlaw-2860	412	20	protection	protection	NOUN
taxlaw-2860	412	21	of	of	ADP
taxlaw-2860	412	22	section	section	NOUN
taxlaw-2860	412	23	2201	2201	NUM
taxlaw-2860	412	24	.	.	PUNCT
taxlaw-2860	413	1	83	83	NUM
taxlaw-2860	413	2	christopher	christopher	PROPN
taxlaw-2860	413	3	d.	d.	PROPN
taxlaw-2860	413	4	belen	belen	PROPN
taxlaw-2860	413	5	,	,	PUNCT
taxlaw-2860	413	6	reining	rein	VERB
taxlaw-2860	413	7	in	in	ADP
taxlaw-2860	413	8	rambo	rambo	NOUN
taxlaw-2860	413	9	:	:	PUNCT
taxlaw-2860	413	10	prosecuting	prosecute	VERB
taxlaw-2860	413	11	crimes	crime	NOUN
taxlaw-2860	413	12	committed	commit	VERB
taxlaw-2860	413	13	by	by	ADP
taxlaw-2860	413	14	american	american	ADJ
taxlaw-2860	413	15	military	military	ADJ
taxlaw-2860	413	16	contractors	contractor	NOUN
taxlaw-2860	413	17	in	in	ADP
taxlaw-2860	413	18	iraq	iraq	PROPN
taxlaw-2860	413	19	,	,	PUNCT
taxlaw-2860	413	20	27	27	NUM
taxlaw-2860	413	21	penn	penn	PROPN
taxlaw-2860	413	22	st	st	PROPN
taxlaw-2860	413	23	.	.	PROPN
taxlaw-2860	413	24	int’l	int’l	PROPN
taxlaw-2860	413	25	l.	l.	PROPN
taxlaw-2860	413	26	rev	rev	PROPN
taxlaw-2860	413	27	.	.	PROPN
taxlaw-2860	413	28	169	169	NUM
taxlaw-2860	413	29	,	,	PUNCT
taxlaw-2860	413	30	204	204	NUM
taxlaw-2860	413	31	n.276	n.276	NOUN
taxlaw-2860	413	32	(	(	PUNCT
taxlaw-2860	413	33	2008	2008	NUM
taxlaw-2860	413	34	)	)	PUNCT
taxlaw-2860	413	35	(	(	PUNCT
taxlaw-2860	413	36	citing	cite	VERB
taxlaw-2860	413	37	authority	authority	NOUN
taxlaw-2860	413	38	for	for	ADP
taxlaw-2860	413	39	the	the	DET
taxlaw-2860	413	40	proposition	proposition	NOUN
taxlaw-2860	413	41	that	that	SCONJ
taxlaw-2860	413	42	“	"	PUNCT
taxlaw-2860	413	43	private	private	ADJ
taxlaw-2860	413	44	contractors	contractor	NOUN
taxlaw-2860	413	45	often	often	ADV
taxlaw-2860	413	46	complete	complete	VERB
taxlaw-2860	413	47	similar	similar	ADJ
taxlaw-2860	413	48	or	or	CCONJ
taxlaw-2860	413	49	identical	identical	ADJ
taxlaw-2860	413	50	operations	operation	NOUN
taxlaw-2860	413	51	as	as	ADP
taxlaw-2860	413	52	active	active	ADJ
taxlaw-2860	413	53	duty	duty	NOUN
taxlaw-2860	413	54	service	service	NOUN
taxlaw-2860	413	55	members	member	NOUN
taxlaw-2860	413	56	but	but	CCONJ
taxlaw-2860	413	57	for	for	ADP
taxlaw-2860	413	58	exponentially	exponentially	ADV
taxlaw-2860	413	59	more	more	ADJ
taxlaw-2860	413	60	pay	pay	NOUN
taxlaw-2860	413	61	.	.	PUNCT
taxlaw-2860	413	62	”	"	PUNCT
taxlaw-2860	413	63	)	)	PUNCT
taxlaw-2860	413	64	.	.	PUNCT
taxlaw-2860	414	1	accord	accord	PROPN
taxlaw-2860	414	2	robert	robert	PROPN
taxlaw-2860	414	3	bejesky	bejesky	PROPN
taxlaw-2860	414	4	,	,	PUNCT
taxlaw-2860	414	5	mercenaries	mercenary	NOUN
taxlaw-2860	414	6	,	,	PUNCT
taxlaw-2860	414	7	myrmidons	myrmidon	NOUN
taxlaw-2860	414	8	,	,	PUNCT
taxlaw-2860	414	9	and	and	CCONJ
taxlaw-2860	414	10	missionaries	missionary	NOUN
taxlaw-2860	414	11	,	,	PUNCT
taxlaw-2860	414	12	37	37	NUM
taxlaw-2860	414	13	u.	u.	NOUN
taxlaw-2860	414	14	ark	ark	PROPN
taxlaw-2860	414	15	.	.	PUNCT
taxlaw-2860	415	1	little	little	ADJ
taxlaw-2860	415	2	rock	rock	PROPN
taxlaw-2860	415	3	l.	l.	PROPN
taxlaw-2860	415	4	rev	rev	PROPN
taxlaw-2860	415	5	.	.	PROPN
taxlaw-2860	415	6	45	45	NUM
taxlaw-2860	415	7	,	,	PUNCT
taxlaw-2860	415	8	61	61	NUM
taxlaw-2860	415	9	(	(	PUNCT
taxlaw-2860	415	10	2014	2014	NUM
taxlaw-2860	415	11	)	)	PUNCT
taxlaw-2860	415	12	(	(	PUNCT
taxlaw-2860	415	13	citing	cite	VERB
taxlaw-2860	415	14	data	datum	NOUN
taxlaw-2860	415	15	from	from	ADP
taxlaw-2860	415	16	the	the	DET
taxlaw-2860	415	17	iraq	iraq	PROPN
taxlaw-2860	415	18	war	war	PROPN
taxlaw-2860	415	19	)	)	PUNCT
taxlaw-2860	415	20	.	.	PUNCT
taxlaw-2860	416	1	84	84	NUM
taxlaw-2860	416	2	estate	estate	NOUN
taxlaw-2860	416	3	of	of	ADP
taxlaw-2860	416	4	du	du	PROPN
taxlaw-2860	416	5	pont	pont	PROPN
taxlaw-2860	416	6	v.	v.	CCONJ
taxlaw-2860	416	7	comm’r	comm’r	NOUN
taxlaw-2860	416	8	,	,	PUNCT
taxlaw-2860	416	9	18	18	NUM
taxlaw-2860	416	10	t.c	t.c	PROPN
taxlaw-2860	416	11	.	.	PROPN
taxlaw-2860	416	12	1134	1134	NUM
taxlaw-2860	416	13	(	(	PUNCT
taxlaw-2860	416	14	1952	1952	NUM
taxlaw-2860	416	15	)	)	PUNCT
taxlaw-2860	416	16	,	,	PUNCT
taxlaw-2860	416	17	aff'd	aff'd	NOUN
taxlaw-2860	416	18	sub	sub	PROPN
taxlaw-2860	416	19	nom	nom	PROPN
taxlaw-2860	416	20	.	.	PROPN
taxlaw-2860	416	21	du	du	PROPN
taxlaw-2860	416	22	pont	pont	PROPN
taxlaw-2860	416	23	’s	’s	PART
taxlaw-2860	416	24	estate	estate	NOUN
taxlaw-2860	416	25	v.	v.	CCONJ
taxlaw-2860	416	26	comm’r	comm’r	NOUN
taxlaw-2860	416	27	,	,	PUNCT
taxlaw-2860	416	28	233	233	NUM
taxlaw-2860	416	29	f.2d	f.2d	NOUN
taxlaw-2860	416	30	210	210	NUM
taxlaw-2860	416	31	(	(	PUNCT
taxlaw-2860	416	32	3d	3d	PROPN
taxlaw-2860	416	33	cir	cir	NOUN
taxlaw-2860	416	34	.	.	PROPN
taxlaw-2860	416	35	1956	1956	NUM
taxlaw-2860	416	36	)	)	PUNCT
taxlaw-2860	416	37	.	.	PUNCT
taxlaw-2860	417	1	85	85	NUM
taxlaw-2860	418	1	i	i	PRON
taxlaw-2860	418	2	d.	d.	PROPN
taxlaw-2860	418	3	at	at	ADP
taxlaw-2860	418	4	1138	1138	NUM
taxlaw-2860	418	5	.	.	PUNCT
taxlaw-2860	419	1	86	86	NUM
taxlaw-2860	420	1	i	i	PRON
taxlaw-2860	420	2	d.	d.	PROPN
taxlaw-2860	420	3	87	87	NUM
taxlaw-2860	421	1	i	i	PRON
taxlaw-2860	421	2	d.	d.	PROPN
taxlaw-2860	421	3	at	at	ADP
taxlaw-2860	421	4	1142	1142	NUM
taxlaw-2860	421	5	.	.	PUNCT
taxlaw-2860	422	1	88	88	NUM
taxlaw-2860	423	1	i	i	PRON
taxlaw-2860	423	2	d.	d.	NOUN
taxlaw-2860	423	3	at	at	ADP
taxlaw-2860	423	4	1137	1137	NUM
taxlaw-2860	423	5	.	.	PUNCT
taxlaw-2860	424	1	89	89	NUM
taxlaw-2860	425	1	i	i	PRON
taxlaw-2860	425	2	d.	d.	PROPN
taxlaw-2860	425	3	at	at	ADP
taxlaw-2860	425	4	1136	1136	NUM
taxlaw-2860	425	5	.	.	PUNCT
taxlaw-2860	426	1	90	90	NUM
taxlaw-2860	426	2	i	i	PRON
taxlaw-2860	426	3	d.	d.	PROPN
taxlaw-2860	426	4	at	at	ADP
taxlaw-2860	426	5	1137	1137	NUM
taxlaw-2860	426	6	.	.	PUNCT
taxlaw-2860	427	1	91	91	NUM
taxlaw-2860	428	1	i	i	PRON
taxlaw-2860	428	2	d.	d.	PROPN
taxlaw-2860	428	3	at	at	ADP
taxlaw-2860	428	4	1138	1138	NUM
taxlaw-2860	428	5	.	.	PUNCT
taxlaw-2860	429	1	92	92	NUM
taxlaw-2860	430	1	i	i	PRON
taxlaw-2860	430	2	d.	d.	NOUN
taxlaw-2860	430	3	at	at	ADP
taxlaw-2860	430	4	1137	1137	NUM
taxlaw-2860	430	5	.	.	PUNCT
taxlaw-2860	431	1	93	93	NUM
taxlaw-2860	432	1	i	i	PRON
taxlaw-2860	432	2	d.	d.	PROPN
taxlaw-2860	432	3	at	at	ADP
taxlaw-2860	432	4	1142	1142	NUM
taxlaw-2860	432	5	.	.	PUNCT
taxlaw-2860	433	1	94	94	NUM
taxlaw-2860	433	2	under	under	ADP
taxlaw-2860	433	3	the	the	DET
taxlaw-2860	433	4	same	same	ADJ
taxlaw-2860	433	5	facts	fact	NOUN
taxlaw-2860	433	6	,	,	PUNCT
taxlaw-2860	433	7	a	a	DET
taxlaw-2860	433	8	district	district	NOUN
taxlaw-2860	433	9	court	court	NOUN
taxlaw-2860	433	10	judge	judge	NOUN
taxlaw-2860	433	11	found	find	VERB
taxlaw-2860	433	12	that	that	SCONJ
taxlaw-2860	433	13	dupont	dupont	NOUN
taxlaw-2860	433	14	was	be	AUX
taxlaw-2860	433	15	a	a	DET
taxlaw-2860	433	16	member	member	NOUN
taxlaw-2860	433	17	of	of	ADP
taxlaw-2860	433	18	the	the	DET
taxlaw-2860	433	19	military	military	NOUN
taxlaw-2860	433	20	at	at	ADP
taxlaw-2860	433	21	the	the	DET
taxlaw-2860	433	22	time	time	NOUN
taxlaw-2860	433	23	of	of	ADP
taxlaw-2860	433	24	his	his	PRON
taxlaw-2860	433	25	death	death	NOUN
taxlaw-2860	433	26	,	,	PUNCT
taxlaw-2860	433	27	a	a	DET
taxlaw-2860	433	28	result	result	NOUN
taxlaw-2860	433	29	which	which	PRON
taxlaw-2860	433	30	triggered	trigger	VERB
taxlaw-2860	433	31	an	an	DET
taxlaw-2860	433	32	exclusion	exclusion	NOUN
taxlaw-2860	433	33	on	on	ADP
taxlaw-2860	433	34	his	his	PRON
taxlaw-2860	433	35	personal	personal	ADJ
taxlaw-2860	433	36	life	life	NOUN
taxlaw-2860	433	37	insurance	insurance	NOUN
taxlaw-2860	433	38	policy	policy	NOUN
taxlaw-2860	433	39	.	.	PUNCT
taxlaw-2860	434	1	wilmington	wilmington	PROPN
taxlaw-2860	434	2	2017	2017	NUM
taxlaw-2860	434	3	]	]	PUNCT
taxlaw-2860	434	4	soldiers	soldier	NOUN
taxlaw-2860	434	5	with	with	ADP
taxlaw-2860	434	6	fortunes	fortune	NOUN
taxlaw-2860	434	7	?	?	PUNCT
taxlaw-2860	435	1	127	127	NUM
taxlaw-2860	435	2	goal	goal	NOUN
taxlaw-2860	435	3	of	of	ADP
taxlaw-2860	435	4	the	the	DET
taxlaw-2860	435	5	combat	combat	NOUN
taxlaw-2860	435	6	exemption	exemption	NOUN
taxlaw-2860	435	7	really	really	ADV
taxlaw-2860	435	8	was	be	AUX
taxlaw-2860	435	9	to	to	PART
taxlaw-2860	435	10	incentivize	incentivize	VERB
taxlaw-2860	435	11	military	military	ADJ
taxlaw-2860	435	12	service	service	NOUN
taxlaw-2860	435	13	,	,	PUNCT
taxlaw-2860	435	14	then	then	ADV
taxlaw-2860	435	15	dupont	dupont	PROPN
taxlaw-2860	435	16	seemed	seem	VERB
taxlaw-2860	435	17	like	like	ADP
taxlaw-2860	435	18	the	the	DET
taxlaw-2860	435	19	perfect	perfect	ADJ
taxlaw-2860	435	20	person	person	NOUN
taxlaw-2860	435	21	to	to	PART
taxlaw-2860	435	22	come	come	VERB
taxlaw-2860	435	23	within	within	ADP
taxlaw-2860	435	24	its	its	PRON
taxlaw-2860	435	25	protection	protection	NOUN
taxlaw-2860	435	26	.	.	PUNCT
taxlaw-2860	436	1	yet	yet	CCONJ
taxlaw-2860	436	2	the	the	DET
taxlaw-2860	436	3	statute	statute	NOUN
taxlaw-2860	436	4	facially	facially	ADV
taxlaw-2860	436	5	fails	fail	VERB
taxlaw-2860	436	6	to	to	PART
taxlaw-2860	436	7	cover	cover	VERB
taxlaw-2860	436	8	him	he	PRON
taxlaw-2860	436	9	or	or	CCONJ
taxlaw-2860	436	10	others	other	NOUN
taxlaw-2860	436	11	like	like	ADP
taxlaw-2860	436	12	him	he	PRON
taxlaw-2860	436	13	.	.	PUNCT
taxlaw-2860	437	1	notably	notably	ADV
taxlaw-2860	437	2	,	,	PUNCT
taxlaw-2860	437	3	congress	congress	PROPN
taxlaw-2860	437	4	did	do	AUX
taxlaw-2860	437	5	later	later	ADV
taxlaw-2860	437	6	expand	expand	VERB
taxlaw-2860	437	7	the	the	DET
taxlaw-2860	437	8	income	income	NOUN
taxlaw-2860	437	9	tax	tax	NOUN
taxlaw-2860	437	10	exemption	exemption	NOUN
taxlaw-2860	437	11	to	to	PART
taxlaw-2860	437	12	offer	offer	VERB
taxlaw-2860	437	13	a	a	DET
taxlaw-2860	437	14	more	more	ADV
taxlaw-2860	437	15	limited	limited	ADJ
taxlaw-2860	437	16	form	form	NOUN
taxlaw-2860	437	17	of	of	ADP
taxlaw-2860	437	18	relief	relief	NOUN
taxlaw-2860	437	19	to	to	ADP
taxlaw-2860	437	20	civilian	civilian	ADJ
taxlaw-2860	437	21	employees	employee	NOUN
taxlaw-2860	437	22	of	of	ADP
taxlaw-2860	437	23	the	the	DET
taxlaw-2860	437	24	government	government	NOUN
taxlaw-2860	437	25	working	work	VERB
taxlaw-2860	437	26	in	in	ADP
taxlaw-2860	437	27	combat	combat	NOUN
taxlaw-2860	437	28	zones	zone	NOUN
taxlaw-2860	437	29	,	,	PUNCT
taxlaw-2860	437	30	95	95	NUM
taxlaw-2860	437	31	a	a	DET
taxlaw-2860	437	32	provision	provision	NOUN
taxlaw-2860	437	33	which	which	PRON
taxlaw-2860	437	34	would	would	AUX
taxlaw-2860	437	35	offer	offer	VERB
taxlaw-2860	437	36	income	income	NOUN
taxlaw-2860	437	37	tax	tax	NOUN
taxlaw-2860	437	38	relief	relief	NOUN
taxlaw-2860	437	39	to	to	ADP
taxlaw-2860	437	40	modern	modern	ADJ
taxlaw-2860	437	41	day	day	NOUN
taxlaw-2860	437	42	duponts.96	duponts.96	PROPN
taxlaw-2860	437	43	despite	despite	SCONJ
taxlaw-2860	437	44	revising	revise	VERB
taxlaw-2860	437	45	the	the	DET
taxlaw-2860	437	46	applicable	applicable	ADJ
taxlaw-2860	437	47	estate	estate	NOUN
taxlaw-2860	437	48	tax	tax	NOUN
taxlaw-2860	437	49	statutes	statute	NOUN
taxlaw-2860	437	50	numerous	numerous	ADJ
taxlaw-2860	437	51	times	time	NOUN
taxlaw-2860	437	52	since	since	SCONJ
taxlaw-2860	437	53	dupont	dupont	PROPN
taxlaw-2860	437	54	’s	’s	PART
taxlaw-2860	437	55	death	death	NOUN
taxlaw-2860	437	56	,	,	PUNCT
taxlaw-2860	437	57	however	however	ADV
taxlaw-2860	437	58	,	,	PUNCT
taxlaw-2860	437	59	congress	congress	PROPN
taxlaw-2860	437	60	has	have	AUX
taxlaw-2860	437	61	not	not	PART
taxlaw-2860	437	62	seen	see	VERB
taxlaw-2860	437	63	fit	fit	ADJ
taxlaw-2860	437	64	to	to	PART
taxlaw-2860	437	65	similarly	similarly	ADV
taxlaw-2860	437	66	expand	expand	VERB
taxlaw-2860	437	67	the	the	DET
taxlaw-2860	437	68	estate	estate	NOUN
taxlaw-2860	437	69	tax	tax	NOUN
taxlaw-2860	437	70	combat	combat	NOUN
taxlaw-2860	437	71	exemption.97	exemption.97	VERB
taxlaw-2860	437	72	the	the	DET
taxlaw-2860	437	73	failure	failure	NOUN
taxlaw-2860	437	74	of	of	ADP
taxlaw-2860	437	75	congress	congress	PROPN
taxlaw-2860	437	76	to	to	PART
taxlaw-2860	437	77	include	include	VERB
taxlaw-2860	437	78	individuals	individual	NOUN
taxlaw-2860	437	79	such	such	ADJ
taxlaw-2860	437	80	as	as	ADP
taxlaw-2860	437	81	dupont	dupont	NOUN
taxlaw-2860	437	82	within	within	ADP
taxlaw-2860	437	83	the	the	DET
taxlaw-2860	437	84	protection	protection	NOUN
taxlaw-2860	437	85	of	of	ADP
taxlaw-2860	437	86	section	section	NOUN
taxlaw-2860	437	87	2201	2201	NUM
taxlaw-2860	437	88	is	be	AUX
taxlaw-2860	437	89	a	a	DET
taxlaw-2860	437	90	tacit	tacit	ADJ
taxlaw-2860	437	91	approval	approval	NOUN
taxlaw-2860	437	92	of	of	ADP
taxlaw-2860	437	93	the	the	DET
taxlaw-2860	437	94	tax	tax	NOUN
taxlaw-2860	437	95	court	court	NOUN
taxlaw-2860	437	96	’s	’s	PART
taxlaw-2860	437	97	restrictive	restrictive	ADJ
taxlaw-2860	437	98	reading	reading	NOUN
taxlaw-2860	437	99	of	of	ADP
taxlaw-2860	437	100	the	the	DET
taxlaw-2860	437	101	applicable	applicable	ADJ
taxlaw-2860	437	102	statutes	statute	NOUN
taxlaw-2860	437	103	98	98	NUM
taxlaw-2860	437	104	and	and	CCONJ
taxlaw-2860	437	105	further	far	ADV
taxlaw-2860	437	106	undercuts	undercut	VERB
taxlaw-2860	437	107	the	the	DET
taxlaw-2860	437	108	ability	ability	NOUN
taxlaw-2860	437	109	of	of	ADP
taxlaw-2860	437	110	the	the	DET
taxlaw-2860	437	111	combat	combat	NOUN
taxlaw-2860	437	112	exemption	exemption	NOUN
taxlaw-2860	437	113	to	to	PART
taxlaw-2860	437	114	incentivize	incentivize	VERB
taxlaw-2860	437	115	wealthy	wealthy	ADJ
taxlaw-2860	437	116	americans	americans	PROPN
taxlaw-2860	437	117	to	to	PART
taxlaw-2860	437	118	serve	serve	VERB
taxlaw-2860	437	119	their	their	PRON
taxlaw-2860	437	120	nation	nation	NOUN
taxlaw-2860	437	121	in	in	ADP
taxlaw-2860	437	122	combat	combat	NOUN
taxlaw-2860	437	123	zones.99	zones.99	NOUN
taxlaw-2860	437	124	in	in	ADP
taxlaw-2860	437	125	an	an	DET
taxlaw-2860	437	126	era	era	NOUN
taxlaw-2860	437	127	when	when	SCONJ
taxlaw-2860	437	128	increasing	increase	VERB
taxlaw-2860	437	129	numbers	number	NOUN
taxlaw-2860	437	130	of	of	ADP
taxlaw-2860	437	131	those	those	PRON
taxlaw-2860	437	132	exposing	expose	VERB
taxlaw-2860	437	133	themselves	themselves	PRON
taxlaw-2860	437	134	to	to	ADP
taxlaw-2860	437	135	the	the	DET
taxlaw-2860	437	136	dangers	danger	NOUN
taxlaw-2860	437	137	of	of	ADP
taxlaw-2860	437	138	combat	combat	NOUN
taxlaw-2860	437	139	are	be	AUX
taxlaw-2860	437	140	in	in	ADP
taxlaw-2860	437	141	civilian	civilian	ADJ
taxlaw-2860	437	142	contractor	contractor	NOUN
taxlaw-2860	437	143	roles,100	roles,100	PROPN
taxlaw-2860	437	144	a	a	DET
taxlaw-2860	437	145	congress	congress	PROPN
taxlaw-2860	437	146	seeking	seek	VERB
taxlaw-2860	437	147	to	to	PART
taxlaw-2860	437	148	encourage	encourage	VERB
taxlaw-2860	437	149	wealthy	wealthy	ADJ
taxlaw-2860	437	150	americans	american	NOUN
taxlaw-2860	437	151	to	to	PART
taxlaw-2860	437	152	assume	assume	VERB
taxlaw-2860	437	153	those	those	DET
taxlaw-2860	437	154	roles	role	NOUN
taxlaw-2860	437	155	would	would	AUX
taxlaw-2860	437	156	have	have	AUX
taxlaw-2860	437	157	included	include	VERB
taxlaw-2860	437	158	them	they	PRON
taxlaw-2860	437	159	within	within	ADP
taxlaw-2860	437	160	the	the	DET
taxlaw-2860	437	161	scope	scope	NOUN
taxlaw-2860	437	162	of	of	ADP
taxlaw-2860	437	163	section	section	NOUN
taxlaw-2860	437	164	2201	2201	NUM
taxlaw-2860	437	165	.	.	PUNCT
taxlaw-2860	438	1	absent	absent	ADJ
taxlaw-2860	438	2	such	such	ADJ
taxlaw-2860	438	3	extension	extension	NOUN
taxlaw-2860	438	4	,	,	PUNCT
taxlaw-2860	438	5	the	the	DET
taxlaw-2860	438	6	combat	combat	NOUN
taxlaw-2860	438	7	exemption	exemption	NOUN
taxlaw-2860	438	8	is	be	AUX
taxlaw-2860	438	9	narrowly	narrowly	ADV
taxlaw-2860	438	10	targeted	target	VERB
taxlaw-2860	438	11	to	to	ADP
taxlaw-2860	438	12	a	a	DET
taxlaw-2860	438	13	portion	portion	NOUN
taxlaw-2860	438	14	of	of	ADP
taxlaw-2860	438	15	the	the	DET
taxlaw-2860	438	16	population	population	NOUN
taxlaw-2860	438	17	that	that	PRON
taxlaw-2860	438	18	is	be	AUX
taxlaw-2860	438	19	extremely	extremely	ADV
taxlaw-2860	438	20	unlikely	unlikely	ADJ
taxlaw-2860	438	21	to	to	PART
taxlaw-2860	438	22	ever	ever	ADV
taxlaw-2860	438	23	benefit	benefit	VERB
taxlaw-2860	438	24	from	from	ADP
taxlaw-2860	438	25	it	it	PRON
taxlaw-2860	438	26	,	,	PUNCT
taxlaw-2860	438	27	dramatically	dramatically	ADV
taxlaw-2860	438	28	weakening	weaken	VERB
taxlaw-2860	438	29	its	its	PRON
taxlaw-2860	438	30	incentive	incentive	NOUN
taxlaw-2860	438	31	effects	effect	NOUN
taxlaw-2860	438	32	.	.	PUNCT
taxlaw-2860	439	1	trust	trust	NOUN
taxlaw-2860	439	2	co	co	PROPN
taxlaw-2860	439	3	v.	v.	PROPN
taxlaw-2860	439	4	mut	mut	PROPN
taxlaw-2860	439	5	.	.	PUNCT
taxlaw-2860	440	1	life	life	NOUN
taxlaw-2860	440	2	ins	ins	PROPN
taxlaw-2860	440	3	.	.	PUNCT
taxlaw-2860	440	4	co.	co.	PROPN
taxlaw-2860	440	5	of	of	ADP
taxlaw-2860	440	6	n.y	n.y	PROPN
taxlaw-2860	440	7	.	.	PROPN
taxlaw-2860	440	8	,	,	PUNCT
taxlaw-2860	440	9	76	76	NUM
taxlaw-2860	440	10	f.	f.	PROPN
taxlaw-2860	440	11	supp	supp	PROPN
taxlaw-2860	440	12	.	.	PUNCT
taxlaw-2860	441	1	560	560	NUM
taxlaw-2860	441	2	,	,	PUNCT
taxlaw-2860	441	3	564	564	NUM
taxlaw-2860	441	4	(	(	PUNCT
taxlaw-2860	441	5	d.	d.	PROPN
taxlaw-2860	441	6	del	del	PROPN
taxlaw-2860	441	7	.	.	PROPN
taxlaw-2860	441	8	1948	1948	NUM
taxlaw-2860	441	9	)	)	PUNCT
taxlaw-2860	442	1	,	,	PUNCT
taxlaw-2860	442	2	aff’d	aff’d	X
taxlaw-2860	442	3	sub	sub	PROPN
taxlaw-2860	442	4	nom	nom	PROPN
taxlaw-2860	442	5	.	.	PROPN
taxlaw-2860	442	6	wilmington	wilmington	PROPN
taxlaw-2860	442	7	trust	trust	PROPN
taxlaw-2860	442	8	co.	co.	PROPN
taxlaw-2860	442	9	v.	v.	ADP
taxlaw-2860	442	10	mut	mut	PROPN
taxlaw-2860	442	11	.	.	PUNCT
taxlaw-2860	443	1	life	life	NOUN
taxlaw-2860	443	2	ins	ins	PROPN
taxlaw-2860	443	3	.	.	PUNCT
taxlaw-2860	443	4	co.	co.	PROPN
taxlaw-2860	443	5	,	,	PUNCT
taxlaw-2860	443	6	177	177	NUM
taxlaw-2860	443	7	f.2d	f.2d	SYM
taxlaw-2860	443	8	404	404	NUM
taxlaw-2860	443	9	(	(	PUNCT
taxlaw-2860	443	10	3d	3d	PROPN
taxlaw-2860	443	11	cir	cir	NOUN
taxlaw-2860	443	12	.	.	PROPN
taxlaw-2860	443	13	1949	1949	NUM
taxlaw-2860	443	14	)	)	PUNCT
taxlaw-2860	443	15	(	(	PUNCT
taxlaw-2860	443	16	“	"	PUNCT
taxlaw-2860	443	17	[	[	X
taxlaw-2860	443	18	dupont	dupont	X
taxlaw-2860	443	19	]	]	PUNCT
taxlaw-2860	443	20	was	be	AUX
taxlaw-2860	443	21	under	under	ADP
taxlaw-2860	443	22	orders	order	NOUN
taxlaw-2860	443	23	from	from	ADP
taxlaw-2860	443	24	a	a	DET
taxlaw-2860	443	25	commanding	command	VERB
taxlaw-2860	443	26	general	general	NOUN
taxlaw-2860	443	27	during	during	ADP
taxlaw-2860	443	28	war	war	NOUN
taxlaw-2860	443	29	time	time	NOUN
taxlaw-2860	443	30	and	and	CCONJ
taxlaw-2860	443	31	i	i	PRON
taxlaw-2860	443	32	think	think	VERB
taxlaw-2860	443	33	it	it	PRON
taxlaw-2860	443	34	unreal	unreal	ADJ
taxlaw-2860	443	35	to	to	PART
taxlaw-2860	443	36	say	say	VERB
taxlaw-2860	443	37	that	that	SCONJ
taxlaw-2860	443	38	he	he	PRON
taxlaw-2860	443	39	had	have	VERB
taxlaw-2860	443	40	a	a	DET
taxlaw-2860	443	41	degree	degree	NOUN
taxlaw-2860	443	42	of	of	ADP
taxlaw-2860	443	43	volition	volition	NOUN
taxlaw-2860	443	44	anywhere	anywhere	ADV
taxlaw-2860	443	45	comparable	comparable	ADJ
taxlaw-2860	443	46	to	to	ADP
taxlaw-2860	443	47	a	a	DET
taxlaw-2860	443	48	civilian	civilian	ADJ
taxlaw-2860	443	49	employee	employee	NOUN
taxlaw-2860	443	50	in	in	ADP
taxlaw-2860	443	51	peacetime	peacetime	NOUN
taxlaw-2860	443	52	…	…	PUNCT
taxlaw-2860	443	53	his	his	PRON
taxlaw-2860	443	54	status	status	NOUN
taxlaw-2860	443	55	,	,	PUNCT
taxlaw-2860	443	56	it	it	PRON
taxlaw-2860	443	57	would	would	AUX
taxlaw-2860	443	58	appear	appear	VERB
taxlaw-2860	443	59	,	,	PUNCT
taxlaw-2860	443	60	at	at	ADP
taxlaw-2860	443	61	the	the	DET
taxlaw-2860	443	62	time	time	NOUN
taxlaw-2860	443	63	of	of	ADP
taxlaw-2860	443	64	his	his	PRON
taxlaw-2860	443	65	death	death	NOUN
taxlaw-2860	443	66	was	be	AUX
taxlaw-2860	443	67	clearly	clearly	ADV
taxlaw-2860	443	68	military	military	ADJ
taxlaw-2860	443	69	and	and	CCONJ
taxlaw-2860	443	70	again	again	ADV
taxlaw-2860	443	71	it	it	PRON
taxlaw-2860	443	72	is	be	AUX
taxlaw-2860	443	73	unreal	unreal	ADJ
taxlaw-2860	443	74	to	to	PART
taxlaw-2860	443	75	argue	argue	VERB
taxlaw-2860	443	76	that	that	SCONJ
taxlaw-2860	443	77	he	he	PRON
taxlaw-2860	443	78	was	be	AUX
taxlaw-2860	443	79	not	not	PART
taxlaw-2860	443	80	performing	perform	VERB
taxlaw-2860	443	81	a	a	DET
taxlaw-2860	443	82	military	military	ADJ
taxlaw-2860	443	83	function	function	NOUN
taxlaw-2860	443	84	at	at	ADP
taxlaw-2860	443	85	the	the	DET
taxlaw-2860	443	86	time	time	NOUN
taxlaw-2860	443	87	of	of	ADP
taxlaw-2860	443	88	death	death	NOUN
taxlaw-2860	443	89	.	.	PUNCT
taxlaw-2860	443	90	”	"	PUNCT
taxlaw-2860	443	91	)	)	PUNCT
taxlaw-2860	443	92	.	.	PUNCT
taxlaw-2860	444	1	95	95	NUM
taxlaw-2860	444	2	section	section	NOUN
taxlaw-2860	444	3	692(c	692(c	PROPN
taxlaw-2860	444	4	)	)	PUNCT
taxlaw-2860	444	5	of	of	ADP
taxlaw-2860	444	6	the	the	DET
taxlaw-2860	444	7	code	code	NOUN
taxlaw-2860	444	8	provides	provide	VERB
taxlaw-2860	444	9	a	a	DET
taxlaw-2860	444	10	refund	refund	NOUN
taxlaw-2860	444	11	of	of	ADP
taxlaw-2860	444	12	taxes	taxis	NOUN
taxlaw-2860	444	13	paid	pay	VERB
taxlaw-2860	444	14	“	"	PUNCT
taxlaw-2860	444	15	in	in	ADP
taxlaw-2860	444	16	the	the	DET
taxlaw-2860	444	17	case	case	NOUN
taxlaw-2860	444	18	of	of	ADP
taxlaw-2860	444	19	any	any	DET
taxlaw-2860	444	20	individual	individual	NOUN
taxlaw-2860	444	21	who	who	PRON
taxlaw-2860	444	22	dies	die	VERB
taxlaw-2860	444	23	while	while	SCONJ
taxlaw-2860	444	24	a	a	DET
taxlaw-2860	444	25	military	military	ADJ
taxlaw-2860	444	26	or	or	CCONJ
taxlaw-2860	444	27	civilian	civilian	ADJ
taxlaw-2860	444	28	employee	employee	NOUN
taxlaw-2860	444	29	of	of	ADP
taxlaw-2860	444	30	the	the	DET
taxlaw-2860	444	31	united	united	PROPN
taxlaw-2860	444	32	states	states	PROPN
taxlaw-2860	444	33	,	,	PUNCT
taxlaw-2860	444	34	if	if	SCONJ
taxlaw-2860	444	35	such	such	ADJ
taxlaw-2860	444	36	death	death	NOUN
taxlaw-2860	444	37	occurs	occur	VERB
taxlaw-2860	444	38	as	as	ADP
taxlaw-2860	444	39	a	a	DET
taxlaw-2860	444	40	result	result	NOUN
taxlaw-2860	444	41	of	of	ADP
taxlaw-2860	444	42	wounds	wound	NOUN
taxlaw-2860	444	43	or	or	CCONJ
taxlaw-2860	444	44	injury	injury	NOUN
taxlaw-2860	444	45	which	which	PRON
taxlaw-2860	444	46	was	be	AUX
taxlaw-2860	444	47	incurred	incur	VERB
taxlaw-2860	444	48	while	while	SCONJ
taxlaw-2860	444	49	the	the	DET
taxlaw-2860	444	50	individual	individual	NOUN
taxlaw-2860	444	51	was	be	AUX
taxlaw-2860	444	52	a	a	DET
taxlaw-2860	444	53	military	military	ADJ
taxlaw-2860	444	54	or	or	CCONJ
taxlaw-2860	444	55	civilian	civilian	ADJ
taxlaw-2860	444	56	employee	employee	NOUN
taxlaw-2860	444	57	of	of	ADP
taxlaw-2860	444	58	the	the	DET
taxlaw-2860	444	59	united	united	PROPN
taxlaw-2860	444	60	states	states	PROPN
taxlaw-2860	444	61	and	and	CCONJ
taxlaw-2860	444	62	which	which	PRON
taxlaw-2860	444	63	was	be	AUX
taxlaw-2860	444	64	incurred	incur	VERB
taxlaw-2860	444	65	in	in	ADP
taxlaw-2860	444	66	a	a	DET
taxlaw-2860	444	67	terroristic	terroristic	ADJ
taxlaw-2860	444	68	or	or	CCONJ
taxlaw-2860	444	69	military	military	ADJ
taxlaw-2860	444	70	action	action	NOUN
taxlaw-2860	444	71	.	.	PUNCT
taxlaw-2860	444	72	”	"	PUNCT
taxlaw-2860	444	73	i.r.c	i.r.c	NOUN
taxlaw-2860	444	74	.	.	PUNCT
taxlaw-2860	445	1	§	§	PROPN
taxlaw-2860	445	2	692(c	692(c	PROPN
taxlaw-2860	445	3	)	)	PUNCT
taxlaw-2860	445	4	.	.	PUNCT
taxlaw-2860	446	1	the	the	DET
taxlaw-2860	446	2	refund	refund	NOUN
taxlaw-2860	446	3	period	period	NOUN
taxlaw-2860	446	4	includes	include	VERB
taxlaw-2860	446	5	both	both	DET
taxlaw-2860	446	6	the	the	DET
taxlaw-2860	446	7	year	year	NOUN
taxlaw-2860	446	8	of	of	ADP
taxlaw-2860	446	9	death	death	NOUN
taxlaw-2860	446	10	and	and	CCONJ
taxlaw-2860	446	11	“	"	PUNCT
taxlaw-2860	446	12	the	the	DET
taxlaw-2860	446	13	last	last	ADJ
taxlaw-2860	446	14	taxable	taxable	ADJ
taxlaw-2860	446	15	year	year	NOUN
taxlaw-2860	446	16	ending	end	VERB
taxlaw-2860	446	17	before	before	ADP
taxlaw-2860	446	18	the	the	DET
taxlaw-2860	446	19	taxable	taxable	ADJ
taxlaw-2860	446	20	year	year	NOUN
taxlaw-2860	446	21	in	in	ADP
taxlaw-2860	446	22	which	which	PRON
taxlaw-2860	446	23	the	the	DET
taxlaw-2860	446	24	wounds	wound	NOUN
taxlaw-2860	446	25	or	or	CCONJ
taxlaw-2860	446	26	injury	injury	NOUN
taxlaw-2860	446	27	were	be	AUX
taxlaw-2860	446	28	incurred	incur	VERB
taxlaw-2860	446	29	.	.	PUNCT
taxlaw-2860	446	30	”	"	PUNCT
taxlaw-2860	447	1	this	this	DET
taxlaw-2860	447	2	relief	relief	NOUN
taxlaw-2860	447	3	is	be	AUX
taxlaw-2860	447	4	more	more	ADV
taxlaw-2860	447	5	limited	limited	ADJ
taxlaw-2860	447	6	temporally	temporally	ADV
taxlaw-2860	447	7	than	than	ADP
taxlaw-2860	447	8	the	the	DET
taxlaw-2860	447	9	relief	relief	NOUN
taxlaw-2860	447	10	offered	offer	VERB
taxlaw-2860	447	11	to	to	ADP
taxlaw-2860	447	12	soldiers	soldier	NOUN
taxlaw-2860	447	13	.	.	PUNCT
taxlaw-2860	448	1	96	96	NUM
taxlaw-2860	448	2	while	while	SCONJ
taxlaw-2860	448	3	the	the	DET
taxlaw-2860	448	4	general	general	ADJ
taxlaw-2860	448	5	point	point	NOUN
taxlaw-2860	448	6	is	be	AUX
taxlaw-2860	448	7	valid	valid	ADJ
taxlaw-2860	448	8	,	,	PUNCT
taxlaw-2860	448	9	this	this	PRON
taxlaw-2860	448	10	may	may	AUX
taxlaw-2860	448	11	be	be	AUX
taxlaw-2860	448	12	a	a	DET
taxlaw-2860	448	13	bit	bit	NOUN
taxlaw-2860	448	14	of	of	ADP
taxlaw-2860	448	15	a	a	DET
taxlaw-2860	448	16	factual	factual	ADJ
taxlaw-2860	448	17	oversimplification	oversimplification	NOUN
taxlaw-2860	448	18	as	as	SCONJ
taxlaw-2860	448	19	dupont	dupont	NOUN
taxlaw-2860	448	20	was	be	AUX
taxlaw-2860	448	21	killed	kill	VERB
taxlaw-2860	448	22	in	in	ADP
taxlaw-2860	448	23	a	a	DET
taxlaw-2860	448	24	training	training	NOUN
taxlaw-2860	448	25	mission	mission	NOUN
taxlaw-2860	448	26	rather	rather	ADV
taxlaw-2860	448	27	than	than	ADP
taxlaw-2860	448	28	during	during	ADP
taxlaw-2860	448	29	a	a	DET
taxlaw-2860	448	30	combat	combat	NOUN
taxlaw-2860	448	31	flight	flight	NOUN
taxlaw-2860	448	32	.	.	PUNCT
taxlaw-2860	449	1	in	in	ADP
taxlaw-2860	449	2	addition	addition	NOUN
taxlaw-2860	449	3	,	,	PUNCT
taxlaw-2860	449	4	the	the	DET
taxlaw-2860	449	5	world	world	PROPN
taxlaw-2860	449	6	war	war	PROPN
taxlaw-2860	449	7	ii	ii	PROPN
taxlaw-2860	449	8	version	version	NOUN
taxlaw-2860	449	9	of	of	ADP
taxlaw-2860	449	10	the	the	DET
taxlaw-2860	449	11	combat	combat	NOUN
taxlaw-2860	449	12	exemption	exemption	NOUN
taxlaw-2860	449	13	,	,	PUNCT
taxlaw-2860	449	14	unlike	unlike	ADP
taxlaw-2860	449	15	modern	modern	ADJ
taxlaw-2860	449	16	law	law	NOUN
taxlaw-2860	449	17	,	,	PUNCT
taxlaw-2860	449	18	applied	apply	VERB
taxlaw-2860	449	19	to	to	ADP
taxlaw-2860	449	20	all	all	DET
taxlaw-2860	449	21	those	those	PRON
taxlaw-2860	449	22	dying	die	VERB
taxlaw-2860	449	23	in	in	ADP
taxlaw-2860	449	24	military	military	ADJ
taxlaw-2860	449	25	service	service	NOUN
taxlaw-2860	449	26	,	,	PUNCT
taxlaw-2860	449	27	whether	whether	SCONJ
taxlaw-2860	449	28	or	or	CCONJ
taxlaw-2860	449	29	not	not	PART
taxlaw-2860	449	30	in	in	ADP
taxlaw-2860	449	31	an	an	DET
taxlaw-2860	449	32	active	active	ADJ
taxlaw-2860	449	33	combat	combat	NOUN
taxlaw-2860	449	34	zone	zone	NOUN
taxlaw-2860	449	35	.	.	PUNCT
taxlaw-2860	450	1	pub	pub	NOUN
taxlaw-2860	450	2	.	.	PUNCT
taxlaw-2860	451	1	l.	l.	PROPN
taxlaw-2860	451	2	no	no	INTJ
taxlaw-2860	451	3	.	.	PUNCT
taxlaw-2860	452	1	81–378	81–378	NUM
taxlaw-2860	452	2	,	,	PUNCT
taxlaw-2860	452	3	§	§	PROPN
taxlaw-2860	452	4	10	10	NUM
taxlaw-2860	452	5	,	,	PUNCT
taxlaw-2860	452	6	63	63	NUM
taxlaw-2860	452	7	stat	stat	NOUN
taxlaw-2860	452	8	.	.	PUNCT
taxlaw-2860	453	1	891	891	NUM
taxlaw-2860	453	2	,	,	PUNCT
taxlaw-2860	453	3	896	896	NUM
taxlaw-2860	453	4	(	(	PUNCT
taxlaw-2860	453	5	1949	1949	NUM
taxlaw-2860	453	6	)	)	PUNCT
taxlaw-2860	453	7	.	.	PUNCT
taxlaw-2860	454	1	97	97	NUM
taxlaw-2860	454	2	as	as	SCONJ
taxlaw-2860	454	3	noted	note	VERB
taxlaw-2860	454	4	,	,	PUNCT
taxlaw-2860	454	5	congress	congress	PROPN
taxlaw-2860	454	6	has	have	AUX
taxlaw-2860	454	7	revisited	revisit	VERB
taxlaw-2860	454	8	the	the	DET
taxlaw-2860	454	9	combat	combat	NOUN
taxlaw-2860	454	10	exemption	exemption	NOUN
taxlaw-2860	454	11	several	several	ADJ
taxlaw-2860	454	12	times	time	NOUN
taxlaw-2860	454	13	since	since	SCONJ
taxlaw-2860	454	14	the	the	DET
taxlaw-2860	454	15	dupont	dupont	NOUN
taxlaw-2860	454	16	case	case	NOUN
taxlaw-2860	454	17	and	and	CCONJ
taxlaw-2860	454	18	has	have	AUX
taxlaw-2860	454	19	expanded	expand	VERB
taxlaw-2860	454	20	its	its	PRON
taxlaw-2860	454	21	scope	scope	NOUN
taxlaw-2860	454	22	to	to	PART
taxlaw-2860	454	23	cover	cover	VERB
taxlaw-2860	454	24	astronauts	astronaut	NOUN
taxlaw-2860	454	25	and	and	CCONJ
taxlaw-2860	454	26	victims	victim	NOUN
taxlaw-2860	454	27	of	of	ADP
taxlaw-2860	454	28	terrorism	terrorism	NOUN
taxlaw-2860	454	29	.	.	PUNCT
taxlaw-2860	455	1	98	98	NUM
taxlaw-2860	455	2	lorillard	lorillard	NOUN
taxlaw-2860	455	3	v.	v.	ADP
taxlaw-2860	455	4	pons	pon	NOUN
taxlaw-2860	455	5	,	,	PUNCT
taxlaw-2860	455	6	434	434	NUM
taxlaw-2860	455	7	u.s	u.s	PROPN
taxlaw-2860	455	8	.	.	PROPN
taxlaw-2860	455	9	575	575	NUM
taxlaw-2860	455	10	,	,	PUNCT
taxlaw-2860	455	11	580–81	580–81	NUM
taxlaw-2860	455	12	(	(	PUNCT
taxlaw-2860	455	13	1978	1978	NUM
taxlaw-2860	455	14	)	)	PUNCT
taxlaw-2860	455	15	(	(	PUNCT
taxlaw-2860	455	16	“	"	PUNCT
taxlaw-2860	455	17	congress	congress	PROPN
taxlaw-2860	455	18	is	be	AUX
taxlaw-2860	455	19	presumed	presume	VERB
taxlaw-2860	455	20	to	to	PART
taxlaw-2860	455	21	be	be	AUX
taxlaw-2860	455	22	aware	aware	ADJ
taxlaw-2860	455	23	of	of	ADP
taxlaw-2860	455	24	an	an	DET
taxlaw-2860	455	25	administrative	administrative	ADJ
taxlaw-2860	455	26	or	or	CCONJ
taxlaw-2860	455	27	judicial	judicial	ADJ
taxlaw-2860	455	28	interpretation	interpretation	NOUN
taxlaw-2860	455	29	of	of	ADP
taxlaw-2860	455	30	a	a	DET
taxlaw-2860	455	31	statute	statute	NOUN
taxlaw-2860	455	32	and	and	CCONJ
taxlaw-2860	455	33	to	to	PART
taxlaw-2860	455	34	adopt	adopt	VERB
taxlaw-2860	455	35	that	that	DET
taxlaw-2860	455	36	interpretation	interpretation	NOUN
taxlaw-2860	455	37	when	when	SCONJ
taxlaw-2860	455	38	it	it	PRON
taxlaw-2860	455	39	re	re	VERB
taxlaw-2860	455	40	-	-	VERB
taxlaw-2860	455	41	enacts	enact	VERB
taxlaw-2860	455	42	a	a	DET
taxlaw-2860	455	43	statute	statute	NOUN
taxlaw-2860	455	44	without	without	ADP
taxlaw-2860	455	45	change	change	NOUN
taxlaw-2860	455	46	.	.	PUNCT
taxlaw-2860	455	47	”	"	PUNCT
taxlaw-2860	455	48	)	)	PUNCT
taxlaw-2860	456	1	(	(	PUNCT
taxlaw-2860	456	2	citing	cite	VERB
taxlaw-2860	456	3	albemarle	albemarle	PROPN
taxlaw-2860	456	4	paper	paper	PROPN
taxlaw-2860	456	5	co.	co.	PROPN
taxlaw-2860	456	6	v.	v.	ADP
taxlaw-2860	456	7	moody	moody	PROPN
taxlaw-2860	456	8	,	,	PUNCT
taxlaw-2860	456	9	422	422	NUM
taxlaw-2860	456	10	u.s	u.s	PROPN
taxlaw-2860	456	11	.	.	PROPN
taxlaw-2860	456	12	405	405	NUM
taxlaw-2860	456	13	,	,	PUNCT
taxlaw-2860	456	14	414	414	NUM
taxlaw-2860	456	15	n.8	n.8	X
taxlaw-2860	456	16	(	(	PUNCT
taxlaw-2860	456	17	1975	1975	NUM
taxlaw-2860	456	18	)	)	PUNCT
taxlaw-2860	456	19	)	)	PUNCT
taxlaw-2860	456	20	;	;	PUNCT
taxlaw-2860	456	21	nlrb	nlrb	ADV
taxlaw-2860	456	22	v.	v.	CCONJ
taxlaw-2860	456	23	gullett	gullett	PROPN
taxlaw-2860	456	24	gin	gin	PROPN
taxlaw-2860	456	25	co.	co.	PROPN
taxlaw-2860	456	26	,	,	PUNCT
taxlaw-2860	456	27	340	340	NUM
taxlaw-2860	456	28	u.s	u.s	PROPN
taxlaw-2860	456	29	.	.	PROPN
taxlaw-2860	456	30	361	361	NUM
taxlaw-2860	456	31	,	,	PUNCT
taxlaw-2860	456	32	366	366	NUM
taxlaw-2860	456	33	(	(	PUNCT
taxlaw-2860	456	34	1951	1951	NUM
taxlaw-2860	456	35	)	)	PUNCT
taxlaw-2860	456	36	;	;	PUNCT
taxlaw-2860	456	37	nat’l	nat’l	PROPN
taxlaw-2860	456	38	lead	lead	PROPN
taxlaw-2860	456	39	co.	co.	PROPN
taxlaw-2860	456	40	v.	v.	PROPN
taxlaw-2860	456	41	united	united	PROPN
taxlaw-2860	456	42	states	states	PROPN
taxlaw-2860	456	43	,	,	PUNCT
taxlaw-2860	456	44	252	252	NUM
taxlaw-2860	456	45	u.s	u.s	PROPN
taxlaw-2860	456	46	.	.	PROPN
taxlaw-2860	456	47	140	140	NUM
taxlaw-2860	456	48	,	,	PUNCT
taxlaw-2860	456	49	147	147	NUM
taxlaw-2860	456	50	(	(	PUNCT
taxlaw-2860	456	51	1920	1920	NUM
taxlaw-2860	456	52	)	)	PUNCT
taxlaw-2860	456	53	.	.	PUNCT
taxlaw-2860	457	1	99	99	NUM
taxlaw-2860	458	1	the	the	DET
taxlaw-2860	458	2	courts	court	NOUN
taxlaw-2860	458	3	have	have	AUX
taxlaw-2860	458	4	been	be	AUX
taxlaw-2860	458	5	similarly	similarly	ADV
taxlaw-2860	458	6	strict	strict	ADJ
taxlaw-2860	458	7	in	in	ADP
taxlaw-2860	458	8	applying	apply	VERB
taxlaw-2860	458	9	section	section	NOUN
taxlaw-2860	458	10	2201	2201	NUM
taxlaw-2860	458	11	to	to	ADP
taxlaw-2860	458	12	the	the	DET
taxlaw-2860	458	13	estates	estate	NOUN
taxlaw-2860	458	14	of	of	ADP
taxlaw-2860	458	15	“	"	PUNCT
taxlaw-2860	458	16	specified	specify	VERB
taxlaw-2860	458	17	terrorist	terrorist	ADJ
taxlaw-2860	458	18	victims	victim	NOUN
taxlaw-2860	458	19	”	"	PUNCT
taxlaw-2860	458	20	under	under	ADP
taxlaw-2860	458	21	section	section	NOUN
taxlaw-2860	458	22	2201(b)(2	2201(b)(2	NUM
taxlaw-2860	458	23	)	)	PUNCT
taxlaw-2860	458	24	.	.	PUNCT
taxlaw-2860	459	1	see	see	VERB
taxlaw-2860	459	2	estate	estate	NOUN
taxlaw-2860	459	3	of	of	ADP
taxlaw-2860	459	4	kalahasthi	kalahasthi	ADV
taxlaw-2860	459	5	v.	v.	PROPN
taxlaw-2860	459	6	united	united	PROPN
taxlaw-2860	459	7	states	states	PROPN
taxlaw-2860	459	8	,	,	PUNCT
taxlaw-2860	459	9	630	630	NUM
taxlaw-2860	459	10	f.	f.	PROPN
taxlaw-2860	459	11	supp	supp	PROPN
taxlaw-2860	459	12	.	.	PUNCT
taxlaw-2860	460	1	2d	2d	PROPN
taxlaw-2860	460	2	1120	1120	NUM
taxlaw-2860	460	3	(	(	PUNCT
taxlaw-2860	460	4	c.d	c.d	PROPN
taxlaw-2860	460	5	.	.	PROPN
taxlaw-2860	460	6	cal	cal	PROPN
taxlaw-2860	460	7	.	.	PUNCT
taxlaw-2860	460	8	2008	2008	NUM
taxlaw-2860	460	9	)	)	PUNCT
taxlaw-2860	461	1	(	(	PUNCT
taxlaw-2860	461	2	holding	hold	VERB
taxlaw-2860	461	3	that	that	DET
taxlaw-2860	461	4	grieving	grieve	VERB
taxlaw-2860	461	5	widow	widow	NOUN
taxlaw-2860	461	6	who	who	PRON
taxlaw-2860	461	7	committed	commit	VERB
taxlaw-2860	461	8	suicide	suicide	NOUN
taxlaw-2860	461	9	shortly	shortly	ADV
taxlaw-2860	461	10	after	after	ADP
taxlaw-2860	461	11	the	the	DET
taxlaw-2860	461	12	death	death	NOUN
taxlaw-2860	461	13	of	of	ADP
taxlaw-2860	461	14	her	her	PRON
taxlaw-2860	461	15	husband	husband	NOUN
taxlaw-2860	461	16	in	in	ADP
taxlaw-2860	461	17	the	the	DET
taxlaw-2860	461	18	9/11	9/11	NUM
taxlaw-2860	461	19	terrorist	terrorist	NOUN
taxlaw-2860	461	20	attacks	attack	NOUN
taxlaw-2860	461	21	was	be	AUX
taxlaw-2860	461	22	not	not	PART
taxlaw-2860	461	23	herself	herself	PRON
taxlaw-2860	461	24	a	a	DET
taxlaw-2860	461	25	“	"	PUNCT
taxlaw-2860	461	26	specified	specify	VERB
taxlaw-2860	461	27	terrorist	terrorist	ADJ
taxlaw-2860	461	28	victim	victim	NOUN
taxlaw-2860	461	29	.	.	PUNCT
taxlaw-2860	461	30	”	"	PUNCT
taxlaw-2860	461	31	)	)	PUNCT
taxlaw-2860	461	32	.	.	PUNCT
taxlaw-2860	462	1	for	for	ADP
taxlaw-2860	462	2	a	a	DET
taxlaw-2860	462	3	discussion	discussion	NOUN
taxlaw-2860	462	4	of	of	ADP
taxlaw-2860	462	5	the	the	DET
taxlaw-2860	462	6	case	case	NOUN
taxlaw-2860	462	7	,	,	PUNCT
taxlaw-2860	462	8	see	see	VERB
taxlaw-2860	462	9	howard	howard	PROPN
taxlaw-2860	462	10	m.	m.	PROPN
taxlaw-2860	462	11	zaritsky	zaritsky	PROPN
taxlaw-2860	462	12	,	,	PUNCT
taxlaw-2860	462	13	district	district	NOUN
taxlaw-2860	462	14	court	court	NOUN
taxlaw-2860	462	15	limits	limit	VERB
taxlaw-2860	462	16	estate	estate	NOUN
taxlaw-2860	462	17	tax	tax	NOUN
taxlaw-2860	462	18	relief	relief	NOUN
taxlaw-2860	462	19	for	for	ADP
taxlaw-2860	462	20	terrorist	terrorist	ADJ
taxlaw-2860	462	21	victims	victim	NOUN
taxlaw-2860	462	22	,	,	PUNCT
taxlaw-2860	462	23	35	35	NUM
taxlaw-2860	462	24	est	est	X
taxlaw-2860	462	25	.	.	PUNCT
taxlaw-2860	463	1	plan	plan	NOUN
taxlaw-2860	463	2	.	.	PUNCT
taxlaw-2860	464	1	48	48	NUM
taxlaw-2860	464	2	,	,	PUNCT
taxlaw-2860	464	3	48	48	NUM
taxlaw-2860	464	4	(	(	PUNCT
taxlaw-2860	464	5	2008	2008	NUM
taxlaw-2860	464	6	)	)	PUNCT
taxlaw-2860	464	7	(	(	PUNCT
taxlaw-2860	464	8	summarizing	summarize	VERB
taxlaw-2860	464	9	the	the	DET
taxlaw-2860	464	10	case	case	NOUN
taxlaw-2860	464	11	and	and	CCONJ
taxlaw-2860	464	12	defending	defend	VERB
taxlaw-2860	464	13	the	the	DET
taxlaw-2860	464	14	result	result	NOUN
taxlaw-2860	464	15	)	)	PUNCT
taxlaw-2860	464	16	.	.	PUNCT
taxlaw-2860	465	1	100	100	NUM
taxlaw-2860	465	2	jeffrey	jeffrey	PROPN
taxlaw-2860	465	3	f.	f.	PROPN
taxlaw-2860	465	4	addicott	addicott	PROPN
taxlaw-2860	465	5	,	,	PUNCT
taxlaw-2860	465	6	contractors	contractor	NOUN
taxlaw-2860	465	7	on	on	ADP
taxlaw-2860	465	8	the	the	DET
taxlaw-2860	465	9	“	"	PUNCT
taxlaw-2860	465	10	battlefield	battlefield	NOUN
taxlaw-2860	465	11	:	:	PUNCT
taxlaw-2860	465	12	”	"	PUNCT
taxlaw-2860	465	13	providing	provide	VERB
taxlaw-2860	465	14	adequate	adequate	ADJ
taxlaw-2860	465	15	protection	protection	NOUN
taxlaw-2860	465	16	,	,	PUNCT
taxlaw-2860	465	17	antiterrorism	antiterrorism	NOUN
taxlaw-2860	465	18	training	training	NOUN
taxlaw-2860	465	19	,	,	PUNCT
taxlaw-2860	465	20	and	and	CCONJ
taxlaw-2860	465	21	personnel	personnel	NOUN
taxlaw-2860	465	22	recovery	recovery	NOUN
taxlaw-2860	465	23	for	for	ADP
taxlaw-2860	465	24	civilian	civilian	ADJ
taxlaw-2860	465	25	contractors	contractor	NOUN
taxlaw-2860	465	26	accompanying	accompany	VERB
taxlaw-2860	465	27	the	the	DET
taxlaw-2860	465	28	military	military	NOUN
taxlaw-2860	465	29	in	in	ADP
taxlaw-2860	465	30	combat	combat	NOUN
taxlaw-2860	465	31	and	and	CCONJ
taxlaw-2860	465	32	contingency	contingency	NOUN
taxlaw-2860	465	33	operations	operation	NOUN
taxlaw-2860	465	34	,	,	PUNCT
taxlaw-2860	465	35	28	28	NUM
taxlaw-2860	465	36	hous	hous	ADJ
taxlaw-2860	465	37	.	.	PUNCT
taxlaw-2860	466	1	j.	j.	PROPN
taxlaw-2860	466	2	int’l	int’l	PROPN
taxlaw-2860	466	3	l.	l.	PROPN
taxlaw-2860	466	4	323	323	NUM
taxlaw-2860	466	5	,	,	PUNCT
taxlaw-2860	466	6	325	325	NUM
taxlaw-2860	466	7	(	(	PUNCT
taxlaw-2860	466	8	2006	2006	NUM
taxlaw-2860	466	9	)	)	PUNCT
taxlaw-2860	466	10	(	(	PUNCT
taxlaw-2860	466	11	“	"	PUNCT
taxlaw-2860	466	12	although	although	SCONJ
taxlaw-2860	466	13	many	many	ADJ
taxlaw-2860	466	14	americans	american	NOUN
taxlaw-2860	466	15	still	still	ADV
taxlaw-2860	466	16	visualize	visualize	VERB
taxlaw-2860	466	17	the	the	DET
taxlaw-2860	466	18	u.s	u.s	PROPN
taxlaw-2860	466	19	.	.	PROPN
taxlaw-2860	466	20	military	military	NOUN
taxlaw-2860	466	21	as	as	ADP
taxlaw-2860	466	22	a	a	DET
taxlaw-2860	466	23	monolithic	monolithic	ADJ
taxlaw-2860	466	24	force	force	NOUN
taxlaw-2860	466	25	of	of	ADP
taxlaw-2860	466	26	uniformed	uniformed	ADJ
taxlaw-2860	466	27	personnel	personnel	NOUN
taxlaw-2860	466	28	only	only	ADV
taxlaw-2860	466	29	,	,	PUNCT
taxlaw-2860	466	30	the	the	DET
taxlaw-2860	466	31	reality	reality	NOUN
taxlaw-2860	466	32	is	be	AUX
taxlaw-2860	466	33	far	far	ADV
taxlaw-2860	466	34	different	different	ADJ
taxlaw-2860	466	35	…	…	PUNCT
taxlaw-2860	467	1	[	[	X
taxlaw-2860	467	2	h]undreds	h]undred	NOUN
taxlaw-2860	467	3	of	of	ADP
taxlaw-2860	467	4	activities	activity	NOUN
taxlaw-2860	467	5	once	once	ADV
taxlaw-2860	467	6	performed	perform	VERB
taxlaw-2860	467	7	by	by	ADP
taxlaw-2860	467	8	the	the	DET
taxlaw-2860	467	9	military	military	NOUN
taxlaw-2860	467	10	are	be	AUX
taxlaw-2860	467	11	now	now	ADV
taxlaw-2860	467	12	privatized	privatize	VERB
taxlaw-2860	467	13	and	and	CCONJ
taxlaw-2860	467	14	outsourced	outsource	VERB
taxlaw-2860	467	15	to	to	ADP
taxlaw-2860	467	16	thousands	thousand	NOUN
taxlaw-2860	467	17	of	of	ADP
taxlaw-2860	467	18	civilian	civilian	ADJ
taxlaw-2860	467	19	contractors	contractor	NOUN
taxlaw-2860	467	20	.	.	PUNCT
taxlaw-2860	467	21	”	"	PUNCT
taxlaw-2860	467	22	)	)	PUNCT
taxlaw-2860	467	23	.	.	PUNCT
taxlaw-2860	468	1	for	for	ADP
taxlaw-2860	468	2	a	a	DET
taxlaw-2860	468	3	discussion	discussion	NOUN
taxlaw-2860	468	4	of	of	ADP
taxlaw-2860	468	5	the	the	DET
taxlaw-2860	468	6	various	various	ADJ
taxlaw-2860	468	7	types	type	NOUN
taxlaw-2860	468	8	of	of	ADP
taxlaw-2860	468	9	civilian	civilian	ADJ
taxlaw-2860	468	10	roles	role	NOUN
taxlaw-2860	468	11	in	in	ADP
taxlaw-2860	468	12	the	the	DET
taxlaw-2860	468	13	modern	modern	ADJ
taxlaw-2860	468	14	military	military	NOUN
taxlaw-2860	468	15	,	,	PUNCT
taxlaw-2860	468	16	see	see	VERB
taxlaw-2860	468	17	lisa	lisa	PROPN
taxlaw-2860	468	18	l.	l.	PROPN
taxlaw-2860	468	19	turner	turner	PROPN
taxlaw-2860	468	20	&	&	CCONJ
taxlaw-2860	468	21	lynn	lynn	PROPN
taxlaw-2860	468	22	g.	g.	PROPN
taxlaw-2860	468	23	norton	norton	PROPN
taxlaw-2860	468	24	,	,	PUNCT
taxlaw-2860	468	25	civilians	civilian	NOUN
taxlaw-2860	468	26	at	at	ADP
taxlaw-2860	468	27	the	the	DET
taxlaw-2860	468	28	tip	tip	NOUN
taxlaw-2860	468	29	of	of	ADP
taxlaw-2860	468	30	the	the	DET
taxlaw-2860	468	31	spear	spear	NOUN
taxlaw-2860	468	32	,	,	PUNCT
taxlaw-2860	468	33	51	51	NUM
taxlaw-2860	468	34	air	air	NOUN
taxlaw-2860	468	35	force	force	PROPN
taxlaw-2860	468	36	l.	l.	PROPN
taxlaw-2860	468	37	rev	rev	PROPN
taxlaw-2860	468	38	.	.	PROPN
taxlaw-2860	468	39	1	1	NUM
taxlaw-2860	468	40	,	,	PUNCT
taxlaw-2860	468	41	4–16	4–16	PROPN
taxlaw-2860	468	42	(	(	PUNCT
taxlaw-2860	468	43	2001	2001	NUM
taxlaw-2860	468	44	)	)	PUNCT
taxlaw-2860	468	45	(	(	PUNCT
taxlaw-2860	468	46	discussing	discuss	VERB
taxlaw-2860	468	47	multiple	multiple	ADJ
taxlaw-2860	468	48	categories	category	NOUN
taxlaw-2860	468	49	of	of	ADP
taxlaw-2860	468	50	civilians	civilian	NOUN
taxlaw-2860	468	51	who	who	PRON
taxlaw-2860	468	52	may	may	AUX
taxlaw-2860	468	53	be	be	AUX
taxlaw-2860	468	54	deployed	deploy	VERB
taxlaw-2860	468	55	to	to	ADP
taxlaw-2860	468	56	combat	combat	NOUN
taxlaw-2860	468	57	zones	zone	NOUN
taxlaw-2860	468	58	alongside	alongside	ADP
taxlaw-2860	468	59	military	military	ADJ
taxlaw-2860	468	60	personnel	personnel	NOUN
taxlaw-2860	468	61	)	)	PUNCT
taxlaw-2860	468	62	.	.	PUNCT
taxlaw-2860	469	1	128	128	NUM
taxlaw-2860	469	2	columbia	columbia	PROPN
taxlaw-2860	469	3	journal	journal	PROPN
taxlaw-2860	469	4	of	of	ADP
taxlaw-2860	469	5	tax	tax	NOUN
taxlaw-2860	469	6	law	law	NOUN
taxlaw-2860	470	1	[	[	X
taxlaw-2860	470	2	vol.9:113	vol.9:113	PROPN
taxlaw-2860	470	3	2	2	NUM
taxlaw-2860	470	4	.	.	PUNCT
taxlaw-2860	470	5	army	army	NOUN
taxlaw-2860	470	6	recruiting	recruit	VERB
taxlaw-2860	470	7	as	as	SCONJ
taxlaw-2860	470	8	is	be	AUX
taxlaw-2860	470	9	the	the	DET
taxlaw-2860	470	10	case	case	NOUN
taxlaw-2860	470	11	with	with	ADP
taxlaw-2860	470	12	congress	congress	PROPN
taxlaw-2860	470	13	,	,	PUNCT
taxlaw-2860	470	14	the	the	DET
taxlaw-2860	470	15	military	military	ADJ
taxlaw-2860	470	16	establishment	establishment	NOUN
taxlaw-2860	470	17	has	have	AUX
taxlaw-2860	470	18	done	do	VERB
taxlaw-2860	470	19	nothing	nothing	PRON
taxlaw-2860	470	20	to	to	PART
taxlaw-2860	470	21	suggest	suggest	VERB
taxlaw-2860	470	22	that	that	SCONJ
taxlaw-2860	470	23	the	the	DET
taxlaw-2860	470	24	combat	combat	NOUN
taxlaw-2860	470	25	exemption	exemption	NOUN
taxlaw-2860	470	26	will	will	AUX
taxlaw-2860	470	27	incentivize	incentivize	VERB
taxlaw-2860	470	28	voluntary	voluntary	ADJ
taxlaw-2860	470	29	military	military	ADJ
taxlaw-2860	470	30	service	service	NOUN
taxlaw-2860	470	31	and	and	CCONJ
taxlaw-2860	470	32	does	do	AUX
taxlaw-2860	470	33	not	not	PART
taxlaw-2860	470	34	actively	actively	ADV
taxlaw-2860	470	35	exploit	exploit	VERB
taxlaw-2860	470	36	the	the	DET
taxlaw-2860	470	37	combat	combat	NOUN
taxlaw-2860	470	38	exemption	exemption	NOUN
taxlaw-2860	470	39	in	in	ADP
taxlaw-2860	470	40	recruiting	recruiting	NOUN
taxlaw-2860	470	41	efforts	effort	NOUN
taxlaw-2860	470	42	.	.	PUNCT
taxlaw-2860	471	1	consider	consider	VERB
taxlaw-2860	471	2	,	,	PUNCT
taxlaw-2860	471	3	for	for	ADP
taxlaw-2860	471	4	example	example	NOUN
taxlaw-2860	471	5	,	,	PUNCT
taxlaw-2860	471	6	the	the	DET
taxlaw-2860	471	7	content	content	NOUN
taxlaw-2860	471	8	of	of	ADP
taxlaw-2860	471	9	the	the	DET
taxlaw-2860	471	10	military	military	ADJ
taxlaw-2860	471	11	recruiting	recruiting	NOUN
taxlaw-2860	471	12	websites	website	NOUN
taxlaw-2860	471	13	,	,	PUNCT
taxlaw-2860	471	14	all	all	PRON
taxlaw-2860	471	15	of	of	ADP
taxlaw-2860	471	16	which	which	PRON
taxlaw-2860	471	17	are	be	AUX
taxlaw-2860	471	18	silent	silent	ADJ
taxlaw-2860	471	19	on	on	ADP
taxlaw-2860	471	20	the	the	DET
taxlaw-2860	471	21	issue	issue	NOUN
taxlaw-2860	471	22	of	of	ADP
taxlaw-2860	471	23	estate	estate	NOUN
taxlaw-2860	471	24	tax	tax	NOUN
taxlaw-2860	471	25	relief	relief	NOUN
taxlaw-2860	471	26	for	for	ADP
taxlaw-2860	471	27	combat	combat	NOUN
taxlaw-2860	471	28	deaths	death	NOUN
taxlaw-2860	471	29	.	.	PUNCT
taxlaw-2860	472	1	specifically	specifically	ADV
taxlaw-2860	472	2	,	,	PUNCT
taxlaw-2860	472	3	internet	internet	NOUN
taxlaw-2860	472	4	searches	search	NOUN
taxlaw-2860	472	5	on	on	ADP
taxlaw-2860	472	6	the	the	DET
taxlaw-2860	472	7	army	army	NOUN
taxlaw-2860	472	8	’s	’s	PART
taxlaw-2860	472	9	website	website	NOUN
taxlaw-2860	472	10	for	for	ADP
taxlaw-2860	472	11	the	the	DET
taxlaw-2860	472	12	terms	term	NOUN
taxlaw-2860	472	13	“	"	PUNCT
taxlaw-2860	472	14	estate	estate	NOUN
taxlaw-2860	472	15	tax	tax	NOUN
taxlaw-2860	472	16	”	"	PUNCT
taxlaw-2860	472	17	and	and	CCONJ
taxlaw-2860	472	18	“	"	PUNCT
taxlaw-2860	472	19	death	death	NOUN
taxlaw-2860	472	20	gratuity	gratuity	NOUN
taxlaw-2860	472	21	”	"	PUNCT
taxlaw-2860	472	22	generate	generate	VERB
taxlaw-2860	472	23	no	no	DET
taxlaw-2860	472	24	results	result	NOUN
taxlaw-2860	472	25	,	,	PUNCT
taxlaw-2860	472	26	while	while	SCONJ
taxlaw-2860	472	27	search	search	NOUN
taxlaw-2860	472	28	terms	term	NOUN
taxlaw-2860	472	29	such	such	ADJ
taxlaw-2860	472	30	as	as	ADP
taxlaw-2860	472	31	“	"	PUNCT
taxlaw-2860	472	32	uniform	uniform	ADJ
taxlaw-2860	472	33	allowance	allowance	NOUN
taxlaw-2860	472	34	,	,	PUNCT
taxlaw-2860	472	35	”	"	PUNCT
taxlaw-2860	472	36	“	"	PUNCT
taxlaw-2860	472	37	tax	tax	NOUN
taxlaw-2860	472	38	-	-	PUNCT
taxlaw-2860	472	39	free	free	ADJ
taxlaw-2860	472	40	,	,	PUNCT
taxlaw-2860	472	41	”	"	PUNCT
taxlaw-2860	472	42	and	and	CCONJ
taxlaw-2860	472	43	“	"	PUNCT
taxlaw-2860	472	44	education	education	NOUN
taxlaw-2860	472	45	benefits	benefit	NOUN
taxlaw-2860	472	46	”	"	PUNCT
taxlaw-2860	472	47	do	do	AUX
taxlaw-2860	472	48	link	link	VERB
taxlaw-2860	472	49	the	the	DET
taxlaw-2860	472	50	searcher	searcher	NOUN
taxlaw-2860	472	51	to	to	ADP
taxlaw-2860	472	52	information	information	NOUN
taxlaw-2860	472	53	about	about	ADP
taxlaw-2860	472	54	various	various	ADJ
taxlaw-2860	472	55	fringe	fringe	NOUN
taxlaw-2860	472	56	benefits	benefit	NOUN
taxlaw-2860	472	57	that	that	PRON
taxlaw-2860	472	58	are	be	AUX
taxlaw-2860	472	59	exempt	exempt	ADJ
taxlaw-2860	472	60	from	from	ADP
taxlaw-2860	472	61	income	income	NOUN
taxlaw-2860	472	62	taxation.101	taxation.101	NOUN
taxlaw-2860	472	63	this	this	DET
taxlaw-2860	472	64	same	same	ADJ
taxlaw-2860	472	65	pattern	pattern	NOUN
taxlaw-2860	472	66	is	be	AUX
taxlaw-2860	472	67	reflected	reflect	VERB
taxlaw-2860	472	68	in	in	ADP
taxlaw-2860	472	69	the	the	DET
taxlaw-2860	472	70	army	army	NOUN
taxlaw-2860	472	71	’s	’s	PART
taxlaw-2860	472	72	pocket	pocket	NOUN
taxlaw-2860	472	73	recruiter	recruiter	NOUN
taxlaw-2860	472	74	guide	guide	NOUN
taxlaw-2860	472	75	,	,	PUNCT
taxlaw-2860	472	76	billed	bill	VERB
taxlaw-2860	472	77	“	"	PUNCT
taxlaw-2860	472	78	as	as	ADP
taxlaw-2860	472	79	a	a	DET
taxlaw-2860	472	80	ready	ready	ADJ
taxlaw-2860	472	81	reference	reference	NOUN
taxlaw-2860	472	82	for	for	ADP
taxlaw-2860	472	83	recruiters	recruiter	NOUN
taxlaw-2860	472	84	and	and	CCONJ
taxlaw-2860	472	85	other	other	ADJ
taxlaw-2860	472	86	members	member	NOUN
taxlaw-2860	472	87	of	of	ADP
taxlaw-2860	472	88	u.s	u.s	PROPN
taxlaw-2860	472	89	.	.	PROPN
taxlaw-2860	472	90	army	army	PROPN
taxlaw-2860	472	91	recruiting	recruiting	NOUN
taxlaw-2860	472	92	command	command	NOUN
taxlaw-2860	472	93	,	,	PUNCT
taxlaw-2860	472	94	”	"	PUNCT
taxlaw-2860	472	95	but	but	CCONJ
taxlaw-2860	472	96	which	which	PRON
taxlaw-2860	472	97	contains	contain	VERB
taxlaw-2860	472	98	no	no	DET
taxlaw-2860	472	99	reference	reference	NOUN
taxlaw-2860	472	100	to	to	ADP
taxlaw-2860	472	101	“	"	PUNCT
taxlaw-2860	472	102	estate	estate	NOUN
taxlaw-2860	472	103	,	,	PUNCT
taxlaw-2860	472	104	”	"	PUNCT
taxlaw-2860	472	105	“	"	PUNCT
taxlaw-2860	472	106	estate	estate	NOUN
taxlaw-2860	472	107	tax	tax	NOUN
taxlaw-2860	472	108	,	,	PUNCT
taxlaw-2860	472	109	”	"	PUNCT
taxlaw-2860	472	110	or	or	CCONJ
taxlaw-2860	472	111	“	"	PUNCT
taxlaw-2860	472	112	death	death	NOUN
taxlaw-2860	472	113	.	.	PUNCT
taxlaw-2860	472	114	”102	”102	PROPN
taxlaw-2860	473	1	similarly	similarly	ADV
taxlaw-2860	473	2	,	,	PUNCT
taxlaw-2860	473	3	on	on	ADP
taxlaw-2860	473	4	the	the	DET
taxlaw-2860	473	5	navy	navy	PROPN
taxlaw-2860	473	6	’s	’s	PART
taxlaw-2860	473	7	recruiting	recruiting	NOUN
taxlaw-2860	473	8	website	website	NOUN
taxlaw-2860	473	9	,	,	PUNCT
taxlaw-2860	473	10	a	a	DET
taxlaw-2860	473	11	search	search	NOUN
taxlaw-2860	473	12	for	for	ADP
taxlaw-2860	473	13	“	"	PUNCT
taxlaw-2860	473	14	tax	tax	NOUN
taxlaw-2860	473	15	”	"	PUNCT
taxlaw-2860	473	16	or	or	CCONJ
taxlaw-2860	473	17	“	"	PUNCT
taxlaw-2860	473	18	benefits	benefit	NOUN
taxlaw-2860	473	19	”	"	PUNCT
taxlaw-2860	473	20	sends	send	VERB
taxlaw-2860	473	21	the	the	DET
taxlaw-2860	473	22	searcher	searcher	NOUN
taxlaw-2860	473	23	to	to	ADP
taxlaw-2860	473	24	a	a	DET
taxlaw-2860	473	25	comprehensive	comprehensive	ADJ
taxlaw-2860	473	26	listing	listing	NOUN
taxlaw-2860	473	27	of	of	ADP
taxlaw-2860	473	28	compensation	compensation	NOUN
taxlaw-2860	473	29	and	and	CCONJ
taxlaw-2860	473	30	other	other	ADJ
taxlaw-2860	473	31	benefits	benefit	NOUN
taxlaw-2860	473	32	while	while	SCONJ
taxlaw-2860	473	33	searches	search	NOUN
taxlaw-2860	473	34	for	for	ADP
taxlaw-2860	473	35	“	"	PUNCT
taxlaw-2860	473	36	estate	estate	NOUN
taxlaw-2860	473	37	,	,	PUNCT
taxlaw-2860	473	38	”	"	PUNCT
taxlaw-2860	473	39	“	"	PUNCT
taxlaw-2860	473	40	estate	estate	NOUN
taxlaw-2860	473	41	tax	tax	NOUN
taxlaw-2860	473	42	,	,	PUNCT
taxlaw-2860	473	43	”	"	PUNCT
taxlaw-2860	473	44	and	and	CCONJ
taxlaw-2860	473	45	“	"	PUNCT
taxlaw-2860	473	46	death	death	NOUN
taxlaw-2860	473	47	”	"	PUNCT
taxlaw-2860	473	48	all	all	PRON
taxlaw-2860	473	49	yield	yield	VERB
taxlaw-2860	473	50	no	no	DET
taxlaw-2860	473	51	results.103	results.103	NOUN
taxlaw-2860	473	52	the	the	DET
taxlaw-2860	473	53	recruiting	recruiting	NOUN
taxlaw-2860	473	54	websites	website	NOUN
taxlaw-2860	473	55	for	for	ADP
taxlaw-2860	473	56	the	the	DET
taxlaw-2860	473	57	coast	coast	NOUN
taxlaw-2860	473	58	guard,104	guard,104	PROPN
taxlaw-2860	473	59	air	air	PROPN
taxlaw-2860	473	60	force,105	force,105	PROPN
taxlaw-2860	473	61	and	and	CCONJ
taxlaw-2860	473	62	marines106	marines106	PROPN
taxlaw-2860	474	1	are	be	AUX
taxlaw-2860	474	2	all	all	ADV
taxlaw-2860	474	3	similarly	similarly	ADV
taxlaw-2860	474	4	silent	silent	ADJ
taxlaw-2860	474	5	about	about	ADP
taxlaw-2860	474	6	the	the	DET
taxlaw-2860	474	7	estate	estate	NOUN
taxlaw-2860	474	8	tax	tax	NOUN
taxlaw-2860	474	9	consequences	consequence	NOUN
taxlaw-2860	474	10	of	of	ADP
taxlaw-2860	474	11	combat	combat	NOUN
taxlaw-2860	474	12	deaths.107	deaths.107	VERB
taxlaw-2860	474	13	101	101	NUM
taxlaw-2860	474	14	searches	search	NOUN
taxlaw-2860	474	15	on	on	ADP
taxlaw-2860	474	16	www.goarmy.com	www.goarmy.com	X
taxlaw-2860	474	17	performed	perform	VERB
taxlaw-2860	474	18	on	on	ADP
taxlaw-2860	474	19	july	july	PROPN
taxlaw-2860	474	20	1	1	NUM
taxlaw-2860	474	21	,	,	PUNCT
taxlaw-2860	474	22	2017	2017	NUM
taxlaw-2860	474	23	.	.	PUNCT
taxlaw-2860	475	1	in	in	ADP
taxlaw-2860	475	2	addition	addition	NOUN
taxlaw-2860	475	3	,	,	PUNCT
taxlaw-2860	475	4	the	the	DET
taxlaw-2860	475	5	army	army	NOUN
taxlaw-2860	475	6	has	have	VERB
taxlaw-2860	475	7	another	another	DET
taxlaw-2860	475	8	area	area	NOUN
taxlaw-2860	475	9	in	in	ADP
taxlaw-2860	475	10	the	the	DET
taxlaw-2860	475	11	recruiting	recruiting	NOUN
taxlaw-2860	475	12	website	website	NOUN
taxlaw-2860	475	13	where	where	SCONJ
taxlaw-2860	475	14	a	a	DET
taxlaw-2860	475	15	virtual	virtual	ADJ
taxlaw-2860	475	16	“	"	PUNCT
taxlaw-2860	475	17	sargent	sargent	ADJ
taxlaw-2860	475	18	star	star	NOUN
taxlaw-2860	475	19	”	"	PUNCT
taxlaw-2860	475	20	will	will	AUX
taxlaw-2860	475	21	answer	answer	VERB
taxlaw-2860	475	22	recruiting	recruiting	NOUN
taxlaw-2860	475	23	questions	question	NOUN
taxlaw-2860	475	24	.	.	PUNCT
taxlaw-2860	476	1	when	when	SCONJ
taxlaw-2860	476	2	asked	ask	VERB
taxlaw-2860	476	3	about	about	ADP
taxlaw-2860	476	4	“	"	PUNCT
taxlaw-2860	476	5	death	death	NOUN
taxlaw-2860	476	6	in	in	ADP
taxlaw-2860	476	7	combat	combat	NOUN
taxlaw-2860	476	8	”	"	PUNCT
taxlaw-2860	476	9	the	the	DET
taxlaw-2860	476	10	virtual	virtual	ADJ
taxlaw-2860	476	11	recruiter	recruiter	NOUN
taxlaw-2860	476	12	links	link	NOUN
taxlaw-2860	476	13	to	to	ADP
taxlaw-2860	476	14	information	information	NOUN
taxlaw-2860	476	15	about	about	ADP
taxlaw-2860	476	16	death	death	NOUN
taxlaw-2860	476	17	benefits	benefit	NOUN
taxlaw-2860	476	18	and	and	CCONJ
taxlaw-2860	476	19	life	life	NOUN
taxlaw-2860	476	20	insurance	insurance	NOUN
taxlaw-2860	476	21	but	but	CCONJ
taxlaw-2860	476	22	makes	make	VERB
taxlaw-2860	476	23	no	no	DET
taxlaw-2860	476	24	reference	reference	NOUN
taxlaw-2860	476	25	to	to	ADP
taxlaw-2860	476	26	the	the	DET
taxlaw-2860	476	27	combat	combat	NOUN
taxlaw-2860	476	28	exemptions	exemption	NOUN
taxlaw-2860	476	29	(	(	PUNCT
taxlaw-2860	476	30	“	"	PUNCT
taxlaw-2860	476	31	sgt	sgt	PROPN
taxlaw-2860	476	32	star	star	PROPN
taxlaw-2860	476	33	:	:	PUNCT
taxlaw-2860	476	34	the	the	DET
taxlaw-2860	476	35	army	army	NOUN
taxlaw-2860	476	36	's	's	PART
taxlaw-2860	476	37	risk	risk	NOUN
taxlaw-2860	476	38	management	management	NOUN
taxlaw-2860	476	39	system	system	NOUN
taxlaw-2860	476	40	ensures	ensure	VERB
taxlaw-2860	476	41	the	the	DET
taxlaw-2860	476	42	best	good	ADJ
taxlaw-2860	476	43	possible	possible	ADJ
taxlaw-2860	476	44	outcome	outcome	NOUN
taxlaw-2860	476	45	to	to	ADP
taxlaw-2860	476	46	all	all	DET
taxlaw-2860	476	47	army	army	NOUN
taxlaw-2860	476	48	missions	mission	NOUN
taxlaw-2860	476	49	.	.	PUNCT
taxlaw-2860	477	1	unfortunately	unfortunately	ADV
taxlaw-2860	477	2	,	,	PUNCT
taxlaw-2860	477	3	some	some	DET
taxlaw-2860	477	4	soldiers	soldier	NOUN
taxlaw-2860	477	5	do	do	AUX
taxlaw-2860	477	6	die	die	VERB
taxlaw-2860	477	7	during	during	ADP
taxlaw-2860	477	8	combat	combat	NOUN
taxlaw-2860	477	9	.	.	PUNCT
taxlaw-2860	478	1	the	the	DET
taxlaw-2860	478	2	possibility	possibility	NOUN
taxlaw-2860	478	3	of	of	ADP
taxlaw-2860	478	4	death	death	NOUN
taxlaw-2860	478	5	exists	exist	VERB
taxlaw-2860	478	6	in	in	ADP
taxlaw-2860	478	7	every	every	DET
taxlaw-2860	478	8	profession	profession	NOUN
taxlaw-2860	478	9	.	.	PUNCT
taxlaw-2860	479	1	in	in	ADP
taxlaw-2860	479	2	the	the	DET
taxlaw-2860	479	3	event	event	NOUN
taxlaw-2860	479	4	that	that	PRON
taxlaw-2860	479	5	a	a	DET
taxlaw-2860	479	6	soldier	soldier	NOUN
taxlaw-2860	479	7	dies	die	VERB
taxlaw-2860	479	8	,	,	PUNCT
taxlaw-2860	479	9	the	the	DET
taxlaw-2860	479	10	army	army	NOUN
taxlaw-2860	479	11	provides	provide	VERB
taxlaw-2860	479	12	compensation	compensation	NOUN
taxlaw-2860	479	13	for	for	ADP
taxlaw-2860	479	14	the	the	DET
taxlaw-2860	479	15	family	family	NOUN
taxlaw-2860	479	16	.	.	PUNCT
taxlaw-2860	479	17	”	"	PUNCT
taxlaw-2860	480	1	the	the	DET
taxlaw-2860	480	2	website	website	NOUN
taxlaw-2860	480	3	then	then	ADV
taxlaw-2860	480	4	provides	provide	VERB
taxlaw-2860	480	5	links	link	NOUN
taxlaw-2860	480	6	to	to	ADP
taxlaw-2860	480	7	information	information	NOUN
taxlaw-2860	480	8	on	on	ADP
taxlaw-2860	480	9	va	va	PROPN
taxlaw-2860	480	10	death	death	NOUN
taxlaw-2860	480	11	benefits	benefit	NOUN
taxlaw-2860	480	12	and	and	CCONJ
taxlaw-2860	480	13	life	life	NOUN
taxlaw-2860	480	14	insurance	insurance	NOUN
taxlaw-2860	480	15	.	.	PUNCT
taxlaw-2860	480	16	)	)	PUNCT
taxlaw-2860	480	17	.	.	PUNCT
taxlaw-2860	481	1	102	102	NUM
taxlaw-2860	481	2	2015	2015	NUM
taxlaw-2860	481	3	-	-	SYM
taxlaw-2860	481	4	16	16	NUM
taxlaw-2860	481	5	pocket	pocket	NOUN
taxlaw-2860	481	6	recruiter	recruiter	NOUN
taxlaw-2860	481	7	guide	guide	NOUN
taxlaw-2860	481	8	,	,	PUNCT
taxlaw-2860	481	9	u.	u.	PROPN
taxlaw-2860	481	10	s.	s.	PROPN
taxlaw-2860	481	11	army	army	PROPN
taxlaw-2860	481	12	recruiting	recruiting	NOUN
taxlaw-2860	481	13	command	command	NOUN
taxlaw-2860	481	14	,	,	PUNCT
taxlaw-2860	481	15	http://www.usarec.army.mil/hq/apa/download/prg15-16.pdf	http://www.usarec.army.mil/hq/apa/download/prg15-16.pdf	PROPN
taxlaw-2860	481	16	.	.	PUNCT
taxlaw-2860	481	17	103	103	NUM
taxlaw-2860	481	18	searches	search	NOUN
taxlaw-2860	481	19	on	on	ADP
taxlaw-2860	481	20	www.navy.com	www.navy.com	X
taxlaw-2860	481	21	performed	perform	VERB
taxlaw-2860	481	22	on	on	ADP
taxlaw-2860	481	23	july	july	PROPN
taxlaw-2860	481	24	1	1	NUM
taxlaw-2860	481	25	,	,	PUNCT
taxlaw-2860	481	26	2017	2017	NUM
taxlaw-2860	481	27	.	.	PUNCT
taxlaw-2860	482	1	104	104	NUM
taxlaw-2860	482	2	an	an	DET
taxlaw-2860	482	3	internet	internet	NOUN
taxlaw-2860	482	4	search	search	NOUN
taxlaw-2860	482	5	for	for	ADP
taxlaw-2860	482	6	“	"	PUNCT
taxlaw-2860	482	7	estate	estate	NOUN
taxlaw-2860	482	8	tax	tax	NOUN
taxlaw-2860	482	9	”	"	PUNCT
taxlaw-2860	482	10	generates	generate	VERB
taxlaw-2860	482	11	no	no	DET
taxlaw-2860	482	12	result	result	NOUN
taxlaw-2860	482	13	on	on	ADP
taxlaw-2860	482	14	the	the	DET
taxlaw-2860	482	15	coast	coast	PROPN
taxlaw-2860	482	16	guard	guard	PROPN
taxlaw-2860	482	17	’s	’s	PART
taxlaw-2860	482	18	official	official	ADJ
taxlaw-2860	482	19	recruiting	recruiting	NOUN
taxlaw-2860	482	20	website	website	NOUN
taxlaw-2860	482	21	(	(	PUNCT
taxlaw-2860	482	22	www.gocoastguard.com	www.gocoastguard.com	NOUN
taxlaw-2860	482	23	)	)	PUNCT
taxlaw-2860	482	24	while	while	SCONJ
taxlaw-2860	482	25	“	"	PUNCT
taxlaw-2860	482	26	income	income	NOUN
taxlaw-2860	482	27	tax	tax	NOUN
taxlaw-2860	482	28	”	"	PUNCT
taxlaw-2860	482	29	generates	generate	VERB
taxlaw-2860	482	30	3	3	NUM
taxlaw-2860	482	31	results	result	NOUN
taxlaw-2860	482	32	.	.	PUNCT
taxlaw-2860	483	1	the	the	DET
taxlaw-2860	483	2	area	area	NOUN
taxlaw-2860	483	3	of	of	ADP
taxlaw-2860	483	4	the	the	DET
taxlaw-2860	483	5	website	website	NOUN
taxlaw-2860	483	6	addressing	address	VERB
taxlaw-2860	483	7	frequently	frequently	ADV
taxlaw-2860	483	8	asked	ask	VERB
taxlaw-2860	483	9	questions	question	NOUN
taxlaw-2860	483	10	includes	include	VERB
taxlaw-2860	483	11	life	life	NOUN
taxlaw-2860	483	12	insurance	insurance	NOUN
taxlaw-2860	483	13	and	and	CCONJ
taxlaw-2860	483	14	income	income	NOUN
taxlaw-2860	483	15	tax	tax	NOUN
taxlaw-2860	483	16	exclusions	exclusion	NOUN
taxlaw-2860	483	17	in	in	ADP
taxlaw-2860	483	18	response	response	NOUN
taxlaw-2860	483	19	to	to	ADP
taxlaw-2860	483	20	the	the	DET
taxlaw-2860	483	21	question	question	NOUN
taxlaw-2860	483	22	“	"	PUNCT
taxlaw-2860	483	23	what	what	PRON
taxlaw-2860	483	24	are	be	AUX
taxlaw-2860	483	25	some	some	DET
taxlaw-2860	483	26	benefits	benefit	NOUN
taxlaw-2860	483	27	of	of	ADP
taxlaw-2860	483	28	joining	join	VERB
taxlaw-2860	483	29	?	?	PUNCT
taxlaw-2860	483	30	”	"	PUNCT
taxlaw-2860	483	31	what	what	PRON
taxlaw-2860	483	32	are	be	AUX
taxlaw-2860	483	33	some	some	DET
taxlaw-2860	483	34	benefits	benefit	NOUN
taxlaw-2860	483	35	of	of	ADP
taxlaw-2860	483	36	joining	join	VERB
taxlaw-2860	483	37	?	?	PUNCT
taxlaw-2860	483	38	,	,	PUNCT
taxlaw-2860	483	39	go	go	VERB
taxlaw-2860	483	40	coast	coast	PROPN
taxlaw-2860	483	41	guard	guard	NOUN
taxlaw-2860	483	42	,	,	PUNCT
taxlaw-2860	483	43	http://www.gocoastguard.com/faq/what-are-some-benefits-of-joining	http://www.gocoastguard.com/faq/what-are-some-benefits-of-joining	PROPN
taxlaw-2860	483	44	.	.	PUNCT
taxlaw-2860	484	1	no	no	DET
taxlaw-2860	484	2	mention	mention	NOUN
taxlaw-2860	484	3	is	be	AUX
taxlaw-2860	484	4	made	make	VERB
taxlaw-2860	484	5	of	of	ADP
taxlaw-2860	484	6	either	either	CCONJ
taxlaw-2860	484	7	the	the	DET
taxlaw-2860	484	8	estate	estate	NOUN
taxlaw-2860	484	9	tax	tax	NOUN
taxlaw-2860	484	10	or	or	CCONJ
taxlaw-2860	484	11	the	the	DET
taxlaw-2860	484	12	combat	combat	NOUN
taxlaw-2860	484	13	exemption	exemption	NOUN
taxlaw-2860	484	14	.	.	PUNCT
taxlaw-2860	485	1	105	105	NUM
taxlaw-2860	485	2	internet	internet	NOUN
taxlaw-2860	485	3	searches	search	NOUN
taxlaw-2860	485	4	for	for	ADP
taxlaw-2860	485	5	“	"	PUNCT
taxlaw-2860	485	6	income	income	NOUN
taxlaw-2860	485	7	tax	tax	NOUN
taxlaw-2860	485	8	”	"	PUNCT
taxlaw-2860	485	9	and	and	CCONJ
taxlaw-2860	485	10	“	"	PUNCT
taxlaw-2860	485	11	estate	estate	NOUN
taxlaw-2860	485	12	tax	tax	NOUN
taxlaw-2860	485	13	”	"	PUNCT
taxlaw-2860	485	14	generate	generate	VERB
taxlaw-2860	485	15	no	no	DET
taxlaw-2860	485	16	results	result	NOUN
taxlaw-2860	485	17	on	on	ADP
taxlaw-2860	485	18	the	the	DET
taxlaw-2860	485	19	air	air	NOUN
taxlaw-2860	485	20	force	force	NOUN
taxlaw-2860	485	21	’s	’s	PART
taxlaw-2860	485	22	official	official	ADJ
taxlaw-2860	485	23	website	website	NOUN
taxlaw-2860	485	24	(	(	PUNCT
taxlaw-2860	485	25	www.airforce.com	www.airforce.com	NOUN
taxlaw-2860	485	26	)	)	PUNCT
taxlaw-2860	485	27	.	.	PUNCT
taxlaw-2860	486	1	the	the	DET
taxlaw-2860	486	2	area	area	NOUN
taxlaw-2860	486	3	of	of	ADP
taxlaw-2860	486	4	the	the	DET
taxlaw-2860	486	5	website	website	NOUN
taxlaw-2860	486	6	addressing	address	VERB
taxlaw-2860	486	7	pay	pay	NOUN
taxlaw-2860	486	8	and	and	CCONJ
taxlaw-2860	486	9	benefits	benefit	NOUN
taxlaw-2860	486	10	includes	include	VERB
taxlaw-2860	486	11	a	a	DET
taxlaw-2860	486	12	mention	mention	NOUN
taxlaw-2860	486	13	of	of	ADP
taxlaw-2860	486	14	life	life	NOUN
taxlaw-2860	486	15	insurance	insurance	NOUN
taxlaw-2860	486	16	and	and	CCONJ
taxlaw-2860	486	17	tax	tax	NOUN
taxlaw-2860	486	18	-	-	PUNCT
taxlaw-2860	486	19	free	free	ADJ
taxlaw-2860	486	20	housing	housing	NOUN
taxlaw-2860	486	21	allowance	allowance	NOUN
taxlaw-2860	486	22	but	but	CCONJ
taxlaw-2860	486	23	no	no	DET
taxlaw-2860	486	24	reference	reference	NOUN
taxlaw-2860	486	25	to	to	ADP
taxlaw-2860	486	26	either	either	CCONJ
taxlaw-2860	486	27	the	the	DET
taxlaw-2860	486	28	estate	estate	NOUN
taxlaw-2860	486	29	tax	tax	NOUN
taxlaw-2860	486	30	or	or	CCONJ
taxlaw-2860	486	31	the	the	DET
taxlaw-2860	486	32	combat	combat	NOUN
taxlaw-2860	486	33	exemption	exemption	NOUN
taxlaw-2860	486	34	.	.	PUNCT
taxlaw-2860	487	1	pay	pay	NOUN
taxlaw-2860	487	2	and	and	CCONJ
taxlaw-2860	487	3	benefits	benefit	NOUN
taxlaw-2860	487	4	,	,	PUNCT
taxlaw-2860	487	5	u.s	u.s	PROPN
taxlaw-2860	487	6	.	.	PROPN
taxlaw-2860	487	7	air	air	PROPN
taxlaw-2860	487	8	force	force	NOUN
taxlaw-2860	487	9	,	,	PUNCT
taxlaw-2860	487	10	https://www.airforce.com/careers/pay-and-benefits	https://www.airforce.com/careers/pay-and-benefit	NOUN
taxlaw-2860	487	11	.	.	PUNCT
taxlaw-2860	488	1	106	106	NUM
taxlaw-2860	488	2	internet	internet	NOUN
taxlaw-2860	488	3	searches	search	NOUN
taxlaw-2860	488	4	for	for	ADP
taxlaw-2860	488	5	“	"	PUNCT
taxlaw-2860	488	6	income	income	NOUN
taxlaw-2860	488	7	tax	tax	NOUN
taxlaw-2860	488	8	”	"	PUNCT
taxlaw-2860	488	9	and	and	CCONJ
taxlaw-2860	488	10	“	"	PUNCT
taxlaw-2860	488	11	estate	estate	NOUN
taxlaw-2860	488	12	tax	tax	NOUN
taxlaw-2860	488	13	”	"	PUNCT
taxlaw-2860	488	14	generate	generate	VERB
taxlaw-2860	488	15	no	no	DET
taxlaw-2860	488	16	results	result	NOUN
taxlaw-2860	488	17	on	on	ADP
taxlaw-2860	488	18	the	the	DET
taxlaw-2860	488	19	marines	marine	NOUN
taxlaw-2860	488	20	’	’	PART
taxlaw-2860	488	21	official	official	ADJ
taxlaw-2860	488	22	website	website	NOUN
taxlaw-2860	488	23	(	(	PUNCT
taxlaw-2860	488	24	www.marines.com	www.marines.com	X
taxlaw-2860	488	25	)	)	PUNCT
taxlaw-2860	488	26	.	.	PUNCT
taxlaw-2860	489	1	the	the	DET
taxlaw-2860	489	2	area	area	NOUN
taxlaw-2860	489	3	of	of	ADP
taxlaw-2860	489	4	the	the	DET
taxlaw-2860	489	5	website	website	NOUN
taxlaw-2860	489	6	addressing	address	VERB
taxlaw-2860	489	7	pay	pay	NOUN
taxlaw-2860	489	8	and	and	CCONJ
taxlaw-2860	489	9	benefits	benefit	NOUN
taxlaw-2860	489	10	includes	include	VERB
taxlaw-2860	489	11	a	a	DET
taxlaw-2860	489	12	generic	generic	ADJ
taxlaw-2860	489	13	reference	reference	NOUN
taxlaw-2860	489	14	to	to	ADP
taxlaw-2860	489	15	“	"	PUNCT
taxlaw-2860	489	16	insurance	insurance	NOUN
taxlaw-2860	489	17	”	"	PUNCT
taxlaw-2860	489	18	but	but	CCONJ
taxlaw-2860	489	19	does	do	AUX
taxlaw-2860	489	20	not	not	PART
taxlaw-2860	489	21	reference	reference	VERB
taxlaw-2860	489	22	to	to	ADP
taxlaw-2860	489	23	the	the	DET
taxlaw-2860	489	24	income	income	NOUN
taxlaw-2860	489	25	tax	tax	NOUN
taxlaw-2860	489	26	,	,	PUNCT
taxlaw-2860	489	27	estate	estate	NOUN
taxlaw-2860	489	28	tax	tax	NOUN
taxlaw-2860	489	29	or	or	CCONJ
taxlaw-2860	489	30	combat	combat	NOUN
taxlaw-2860	489	31	exemption	exemption	NOUN
taxlaw-2860	489	32	.	.	PUNCT
taxlaw-2860	490	1	benefits	benefit	NOUN
taxlaw-2860	490	2	,	,	PUNCT
taxlaw-2860	490	3	u.s	u.s	PROPN
taxlaw-2860	490	4	.	.	PROPN
taxlaw-2860	490	5	marine	marine	PROPN
taxlaw-2860	490	6	corps	corps	PROPN
taxlaw-2860	490	7	,	,	PUNCT
taxlaw-2860	490	8	http://www.marines.com/being-a-marine/benefits/salary	http://www.marines.com/being-a-marine/benefits/salary	PROPN
taxlaw-2860	490	9	.	.	PROPN
taxlaw-2860	491	1	107	107	NUM
taxlaw-2860	491	2	one	one	NUM
taxlaw-2860	491	3	piece	piece	NOUN
taxlaw-2860	491	4	of	of	ADP
taxlaw-2860	491	5	legislative	legislative	ADJ
taxlaw-2860	491	6	history	history	NOUN
taxlaw-2860	491	7	reinforces	reinforce	VERB
taxlaw-2860	491	8	this	this	DET
taxlaw-2860	491	9	conclusion	conclusion	NOUN
taxlaw-2860	491	10	that	that	SCONJ
taxlaw-2860	491	11	military	military	ADJ
taxlaw-2860	491	12	leadership	leadership	NOUN
taxlaw-2860	491	13	does	do	AUX
taxlaw-2860	491	14	not	not	PART
taxlaw-2860	491	15	view	view	VERB
taxlaw-2860	491	16	estate	estate	NOUN
taxlaw-2860	491	17	tax	tax	NOUN
taxlaw-2860	491	18	relief	relief	NOUN
taxlaw-2860	491	19	as	as	ADP
taxlaw-2860	491	20	a	a	DET
taxlaw-2860	491	21	major	major	ADJ
taxlaw-2860	491	22	recruitment	recruitment	NOUN
taxlaw-2860	491	23	tool	tool	NOUN
taxlaw-2860	491	24	.	.	PUNCT
taxlaw-2860	492	1	during	during	ADP
taxlaw-2860	492	2	the	the	DET
taxlaw-2860	492	3	limited	limited	ADJ
taxlaw-2860	492	4	debate	debate	NOUN
taxlaw-2860	492	5	concerning	concern	VERB
taxlaw-2860	492	6	the	the	DET
taxlaw-2860	492	7	world	world	NOUN
taxlaw-2860	492	8	war	war	PROPN
taxlaw-2860	492	9	ii	ii	PROPN
taxlaw-2860	492	10	combat	combat	NOUN
taxlaw-2860	492	11	exemption	exemption	NOUN
taxlaw-2860	492	12	,	,	PUNCT
taxlaw-2860	492	13	one	one	NUM
taxlaw-2860	492	14	congressman	congressman	NOUN
taxlaw-2860	492	15	reported	report	VERB
taxlaw-2860	492	16	that	that	SCONJ
taxlaw-2860	492	17	military	military	ADJ
taxlaw-2860	492	18	leaders	leader	NOUN
taxlaw-2860	492	19	had	have	AUX
taxlaw-2860	492	20	pressed	press	VERB
taxlaw-2860	492	21	congress	congress	PROPN
taxlaw-2860	492	22	for	for	ADP
taxlaw-2860	492	23	income	income	NOUN
taxlaw-2860	492	24	tax	tax	NOUN
taxlaw-2860	492	25	benefits	benefit	NOUN
taxlaw-2860	492	26	they	they	PRON
taxlaw-2860	492	27	could	could	AUX
taxlaw-2860	492	28	use	use	VERB
taxlaw-2860	492	29	as	as	ADP
taxlaw-2860	492	30	recruitment	recruitment	NOUN
taxlaw-2860	492	31	tools	tool	NOUN
taxlaw-2860	492	32	but	but	CCONJ
taxlaw-2860	492	33	characterized	characterize	VERB
taxlaw-2860	492	34	the	the	DET
taxlaw-2860	492	35	estate	estate	NOUN
taxlaw-2860	492	36	tax	tax	NOUN
taxlaw-2860	492	37	exemption	exemption	NOUN
taxlaw-2860	492	38	as	as	ADP
taxlaw-2860	492	39	a	a	DET
taxlaw-2860	492	40	matter	matter	NOUN
taxlaw-2860	492	41	of	of	ADP
taxlaw-2860	492	42	basic	basic	ADJ
taxlaw-2860	492	43	fairness	fairness	NOUN
taxlaw-2860	492	44	rather	rather	ADV
taxlaw-2860	492	45	than	than	ADP
taxlaw-2860	492	46	as	as	ADP
taxlaw-2860	492	47	having	have	VERB
taxlaw-2860	492	48	any	any	DET
taxlaw-2860	492	49	incentive	incentive	NOUN
taxlaw-2860	492	50	effect	effect	NOUN
taxlaw-2860	492	51	.	.	PUNCT
taxlaw-2860	493	1	cf	cf	NOUN
taxlaw-2860	493	2	.	.	PUNCT
taxlaw-2860	494	1	91	91	NUM
taxlaw-2860	494	2	cong	cong	NOUN
taxlaw-2860	494	3	.	.	PUNCT
taxlaw-2860	495	1	rec	rec	PROPN
taxlaw-2860	495	2	.	.	PUNCT
taxlaw-2860	496	1	h9,204	h9,204	PROPN
taxlaw-2860	496	2	(	(	PUNCT
taxlaw-2860	496	3	daily	daily	PROPN
taxlaw-2860	496	4	ed	ed	NOUN
taxlaw-2860	496	5	.	.	PUNCT
taxlaw-2860	496	6	june	june	PROPN
taxlaw-2860	496	7	19	19	NUM
taxlaw-2860	496	8	,	,	PUNCT
taxlaw-2860	496	9	1948	1948	NUM
taxlaw-2860	496	10	)	)	PUNCT
taxlaw-2860	496	11	(	(	PUNCT
taxlaw-2860	496	12	statement	statement	NOUN
taxlaw-2860	496	13	of	of	ADP
taxlaw-2860	496	14	rep	rep	PROPN
taxlaw-2860	496	15	.	.	PROPN
taxlaw-2860	496	16	knutson	knutson	PROPN
taxlaw-2860	496	17	)	)	PUNCT
taxlaw-2860	496	18	(	(	PUNCT
taxlaw-2860	496	19	“	"	PUNCT
taxlaw-2860	496	20	the	the	DET
taxlaw-2860	496	21	armed	armed	ADJ
taxlaw-2860	496	22	forces	force	NOUN
taxlaw-2860	496	23	have	have	AUX
taxlaw-2860	496	24	particularly	particularly	ADV
taxlaw-2860	496	25	requested	request	VERB
taxlaw-2860	496	26	us	we	PRON
taxlaw-2860	496	27	to	to	PART
taxlaw-2860	496	28	make	make	VERB
taxlaw-2860	496	29	this	this	DET
taxlaw-2860	496	30	[	[	X
taxlaw-2860	496	31	income	income	NOUN
taxlaw-2860	496	32	tax	tax	NOUN
taxlaw-2860	496	33	]	]	PUNCT
taxlaw-2860	496	34	extension	extension	NOUN
taxlaw-2860	496	35	effective	effective	ADJ
taxlaw-2860	496	36	in	in	ADP
taxlaw-2860	496	37	order	order	NOUN
taxlaw-2860	496	38	to	to	PART
taxlaw-2860	496	39	assist	assist	VERB
taxlaw-2860	496	40	them	they	PRON
taxlaw-2860	496	41	in	in	ADP
taxlaw-2860	496	42	attracting	attract	VERB
taxlaw-2860	496	43	high	high	ADJ
taxlaw-2860	496	44	-	-	PUNCT
taxlaw-2860	496	45	caliber	caliber	NOUN
taxlaw-2860	496	46	personnel	personnel	NOUN
taxlaw-2860	496	47	.	.	PUNCT
taxlaw-2860	496	48	”	"	PUNCT
taxlaw-2860	496	49	)	)	PUNCT
taxlaw-2860	496	50	with	with	ADP
taxlaw-2860	496	51	91	91	NUM
taxlaw-2860	496	52	cong	cong	NOUN
taxlaw-2860	496	53	.	.	PUNCT
taxlaw-2860	497	1	rec	rec	PROPN
taxlaw-2860	497	2	.	.	PUNCT
taxlaw-2860	498	1	h9,204	h9,204	PROPN
taxlaw-2860	498	2	(	(	PUNCT
taxlaw-2860	498	3	daily	daily	PROPN
taxlaw-2860	498	4	ed	ed	NOUN
taxlaw-2860	498	5	.	.	PROPN
taxlaw-2860	498	6	2017	2017	NUM
taxlaw-2860	498	7	]	]	PUNCT
taxlaw-2860	498	8	soldiers	soldier	NOUN
taxlaw-2860	498	9	with	with	ADP
taxlaw-2860	498	10	fortunes	fortune	NOUN
taxlaw-2860	498	11	?	?	PUNCT
taxlaw-2860	499	1	129	129	NUM
taxlaw-2860	499	2	media	medium	NOUN
taxlaw-2860	499	3	coverage	coverage	NOUN
taxlaw-2860	499	4	of	of	ADP
taxlaw-2860	499	5	military	military	ADJ
taxlaw-2860	499	6	recruiting	recruiting	NOUN
taxlaw-2860	499	7	reflects	reflect	VERB
taxlaw-2860	499	8	a	a	DET
taxlaw-2860	499	9	similar	similar	ADJ
taxlaw-2860	499	10	silence	silence	NOUN
taxlaw-2860	499	11	about	about	ADP
taxlaw-2860	499	12	the	the	DET
taxlaw-2860	499	13	combat	combat	NOUN
taxlaw-2860	499	14	exemption	exemption	NOUN
taxlaw-2860	499	15	.	.	PUNCT
taxlaw-2860	500	1	a	a	DET
taxlaw-2860	500	2	recent	recent	ADJ
taxlaw-2860	500	3	discussion	discussion	NOUN
taxlaw-2860	500	4	of	of	ADP
taxlaw-2860	500	5	the	the	DET
taxlaw-2860	500	6	army	army	NOUN
taxlaw-2860	500	7	’s	’s	PART
taxlaw-2860	500	8	intensified	intensify	VERB
taxlaw-2860	500	9	recruiting	recruiting	NOUN
taxlaw-2860	500	10	effort	effort	NOUN
taxlaw-2860	500	11	in	in	ADP
taxlaw-2860	500	12	2017	2017	NUM
taxlaw-2860	500	13	summarized	summarize	VERB
taxlaw-2860	500	14	the	the	DET
taxlaw-2860	500	15	army	army	NOUN
taxlaw-2860	500	16	’s	’s	PART
taxlaw-2860	500	17	general	general	ADJ
taxlaw-2860	500	18	approach	approach	NOUN
taxlaw-2860	500	19	as	as	ADP
taxlaw-2860	500	20	“	"	PUNCT
taxlaw-2860	500	21	beefier	beefy	ADJ
taxlaw-2860	500	22	bonuses	bonus	NOUN
taxlaw-2860	500	23	,	,	PUNCT
taxlaw-2860	500	24	more	more	ADJ
taxlaw-2860	500	25	advertising	advertising	NOUN
taxlaw-2860	500	26	and	and	CCONJ
taxlaw-2860	500	27	shorter	short	ADJ
taxlaw-2860	500	28	enlistment	enlistment	ADJ
taxlaw-2860	500	29	periods	period	NOUN
taxlaw-2860	500	30	for	for	ADP
taxlaw-2860	500	31	some	some	PRON
taxlaw-2860	500	32	.	.	PUNCT
taxlaw-2860	501	1	”108	”108	NOUN
taxlaw-2860	502	1	the	the	DET
taxlaw-2860	502	2	reporter	reporter	NOUN
taxlaw-2860	502	3	’s	’s	PART
taxlaw-2860	502	4	interview	interview	NOUN
taxlaw-2860	502	5	with	with	ADP
taxlaw-2860	502	6	maj	maj	PROPN
taxlaw-2860	502	7	.	.	PUNCT
taxlaw-2860	502	8	gen	gen	PROPN
taxlaw-2860	502	9	.	.	PROPN
taxlaw-2860	502	10	jeffrey	jeffrey	PROPN
taxlaw-2860	502	11	snow	snow	PROPN
taxlaw-2860	502	12	,	,	PUNCT
taxlaw-2860	502	13	the	the	DET
taxlaw-2860	502	14	commanding	commanding	ADJ
taxlaw-2860	502	15	general	general	NOUN
taxlaw-2860	502	16	of	of	ADP
taxlaw-2860	502	17	us	us	PROPN
taxlaw-2860	502	18	army	army	NOUN
taxlaw-2860	502	19	recruiting	recruiting	NOUN
taxlaw-2860	502	20	command	command	NOUN
taxlaw-2860	502	21	,	,	PUNCT
taxlaw-2860	502	22	did	do	AUX
taxlaw-2860	502	23	not	not	PART
taxlaw-2860	502	24	include	include	VERB
taxlaw-2860	502	25	any	any	DET
taxlaw-2860	502	26	discussion	discussion	NOUN
taxlaw-2860	502	27	of	of	ADP
taxlaw-2860	502	28	estate	estate	NOUN
taxlaw-2860	502	29	tax	tax	NOUN
taxlaw-2860	502	30	relief.109	relief.109	VERB
taxlaw-2860	502	31	c.	c.	NOUN
taxlaw-2860	502	32	avoiding	avoid	VERB
taxlaw-2860	502	33	the	the	DET
taxlaw-2860	502	34	government	government	NOUN
taxlaw-2860	502	35	“	"	PUNCT
taxlaw-2860	502	36	profiting	profiting	NOUN
taxlaw-2860	502	37	”	"	PUNCT
taxlaw-2860	502	38	from	from	ADP
taxlaw-2860	502	39	deaths	death	NOUN
taxlaw-2860	502	40	in	in	ADP
taxlaw-2860	502	41	combat	combat	NOUN
taxlaw-2860	502	42	a	a	DET
taxlaw-2860	502	43	third	third	ADJ
taxlaw-2860	502	44	potential	potential	ADJ
taxlaw-2860	502	45	rationale	rationale	NOUN
taxlaw-2860	502	46	for	for	ADP
taxlaw-2860	502	47	the	the	DET
taxlaw-2860	502	48	combat	combat	NOUN
taxlaw-2860	502	49	exemption	exemption	NOUN
taxlaw-2860	502	50	is	be	AUX
taxlaw-2860	502	51	that	that	SCONJ
taxlaw-2860	502	52	the	the	DET
taxlaw-2860	502	53	death	death	NOUN
taxlaw-2860	502	54	of	of	ADP
taxlaw-2860	502	55	a	a	DET
taxlaw-2860	502	56	soldier	soldier	NOUN
taxlaw-2860	502	57	in	in	ADP
taxlaw-2860	502	58	battle	battle	NOUN
taxlaw-2860	502	59	is	be	AUX
taxlaw-2860	502	60	simply	simply	ADV
taxlaw-2860	502	61	an	an	DET
taxlaw-2860	502	62	inappropriate	inappropriate	ADJ
taxlaw-2860	502	63	time	time	NOUN
taxlaw-2860	502	64	to	to	PART
taxlaw-2860	502	65	assess	assess	VERB
taxlaw-2860	502	66	a	a	DET
taxlaw-2860	502	67	tax	tax	NOUN
taxlaw-2860	502	68	.	.	PUNCT
taxlaw-2860	503	1	professor	professor	NOUN
taxlaw-2860	503	2	fennel	fennel	NOUN
taxlaw-2860	503	3	has	have	AUX
taxlaw-2860	503	4	aptly	aptly	ADV
taxlaw-2860	503	5	described	describe	VERB
taxlaw-2860	503	6	this	this	DET
taxlaw-2860	503	7	policy	policy	NOUN
taxlaw-2860	503	8	concern	concern	NOUN
taxlaw-2860	503	9	as	as	ADP
taxlaw-2860	503	10	the	the	DET
taxlaw-2860	503	11	“	"	PUNCT
taxlaw-2860	503	12	incongruity	incongruity	NOUN
taxlaw-2860	503	13	of	of	ADP
taxlaw-2860	503	14	the	the	DET
taxlaw-2860	503	15	government	government	NOUN
taxlaw-2860	503	16	profiting	profit	VERB
taxlaw-2860	503	17	from	from	ADP
taxlaw-2860	503	18	certain	certain	ADJ
taxlaw-2860	503	19	categories	category	NOUN
taxlaw-2860	503	20	of	of	ADP
taxlaw-2860	503	21	untimely	untimely	ADJ
taxlaw-2860	503	22	deaths	death	NOUN
taxlaw-2860	503	23	.	.	PUNCT
taxlaw-2860	504	1	”110	”110	PUNCT
taxlaw-2860	504	2	borrowing	borrow	VERB
taxlaw-2860	504	3	a	a	DET
taxlaw-2860	504	4	term	term	NOUN
taxlaw-2860	504	5	from	from	ADP
taxlaw-2860	504	6	the	the	DET
taxlaw-2860	504	7	insurance	insurance	NOUN
taxlaw-2860	504	8	literature	literature	NOUN
taxlaw-2860	504	9	,	,	PUNCT
taxlaw-2860	504	10	professor	professor	NOUN
taxlaw-2860	504	11	jones	jones	PROPN
taxlaw-2860	504	12	has	have	AUX
taxlaw-2860	504	13	called	call	VERB
taxlaw-2860	504	14	it	it	PRON
taxlaw-2860	504	15	a	a	DET
taxlaw-2860	504	16	“	"	PUNCT
taxlaw-2860	504	17	moral	moral	ADJ
taxlaw-2860	504	18	hazard	hazard	NOUN
taxlaw-2860	504	19	.	.	PUNCT
taxlaw-2860	504	20	”111	”111	PROPN
taxlaw-2860	504	21	as	as	SCONJ
taxlaw-2860	504	22	discussed	discuss	VERB
taxlaw-2860	504	23	above	above	ADV
taxlaw-2860	504	24	,	,	PUNCT
taxlaw-2860	504	25	the	the	DET
taxlaw-2860	504	26	legislative	legislative	ADJ
taxlaw-2860	504	27	history	history	NOUN
taxlaw-2860	504	28	from	from	ADP
taxlaw-2860	504	29	the	the	DET
taxlaw-2860	504	30	world	world	NOUN
taxlaw-2860	504	31	war	war	NOUN
taxlaw-2860	504	32	i	i	PRON
taxlaw-2860	504	33	era	era	NOUN
taxlaw-2860	504	34	confirms	confirm	VERB
taxlaw-2860	504	35	that	that	SCONJ
taxlaw-2860	504	36	many	many	ADJ
taxlaw-2860	504	37	legislators	legislator	NOUN
taxlaw-2860	504	38	were	be	AUX
taxlaw-2860	504	39	concerned	concern	VERB
taxlaw-2860	504	40	with	with	ADP
taxlaw-2860	504	41	this	this	DET
taxlaw-2860	504	42	issue.112	issue.112	NOUN
taxlaw-2860	504	43	yet	yet	ADV
taxlaw-2860	504	44	,	,	PUNCT
taxlaw-2860	504	45	it	it	PRON
taxlaw-2860	504	46	is	be	AUX
taxlaw-2860	504	47	crucial	crucial	ADJ
taxlaw-2860	504	48	to	to	PART
taxlaw-2860	504	49	remember	remember	VERB
taxlaw-2860	504	50	that	that	SCONJ
taxlaw-2860	504	51	the	the	DET
taxlaw-2860	504	52	relief	relief	NOUN
taxlaw-2860	504	53	offered	offer	VERB
taxlaw-2860	504	54	by	by	ADP
taxlaw-2860	504	55	section	section	NOUN
taxlaw-2860	504	56	2201	2201	NUM
taxlaw-2860	504	57	is	be	AUX
taxlaw-2860	504	58	only	only	ADV
taxlaw-2860	504	59	partial	partial	ADJ
taxlaw-2860	504	60	relief	relief	NOUN
taxlaw-2860	504	61	.	.	PUNCT
taxlaw-2860	505	1	the	the	DET
taxlaw-2860	505	2	government	government	NOUN
taxlaw-2860	505	3	still	still	ADV
taxlaw-2860	505	4	does	do	VERB
taxlaw-2860	505	5	“	"	PUNCT
taxlaw-2860	505	6	profit	profit	VERB
taxlaw-2860	505	7	”	"	PUNCT
taxlaw-2860	505	8	from	from	ADP
taxlaw-2860	505	9	the	the	DET
taxlaw-2860	505	10	death	death	NOUN
taxlaw-2860	505	11	of	of	ADP
taxlaw-2860	505	12	multi	multi	ADJ
taxlaw-2860	505	13	-	-	ADJ
taxlaw-2860	505	14	millionaire	millionaire	ADJ
taxlaw-2860	505	15	soldiers	soldier	NOUN
taxlaw-2860	505	16	,	,	PUNCT
taxlaw-2860	505	17	just	just	ADV
taxlaw-2860	505	18	not	not	PART
taxlaw-2860	505	19	as	as	ADV
taxlaw-2860	505	20	much	much	ADV
taxlaw-2860	505	21	as	as	SCONJ
taxlaw-2860	505	22	it	it	PRON
taxlaw-2860	505	23	would	would	AUX
taxlaw-2860	505	24	without	without	ADP
taxlaw-2860	505	25	the	the	DET
taxlaw-2860	505	26	exemption	exemption	NOUN
taxlaw-2860	505	27	in	in	ADP
taxlaw-2860	505	28	place	place	NOUN
taxlaw-2860	505	29	.	.	PUNCT
taxlaw-2860	506	1	there	there	PRON
taxlaw-2860	506	2	is	be	VERB
taxlaw-2860	506	3	no	no	DET
taxlaw-2860	506	4	doubt	doubt	NOUN
taxlaw-2860	506	5	that	that	SCONJ
taxlaw-2860	506	6	on	on	ADP
taxlaw-2860	506	7	one	one	NUM
taxlaw-2860	506	8	level	level	NOUN
taxlaw-2860	506	9	it	it	PRON
taxlaw-2860	506	10	is	be	AUX
taxlaw-2860	506	11	unseemly	unseemly	ADJ
taxlaw-2860	506	12	for	for	SCONJ
taxlaw-2860	506	13	the	the	DET
taxlaw-2860	506	14	government	government	NOUN
taxlaw-2860	506	15	to	to	PART
taxlaw-2860	506	16	collect	collect	VERB
taxlaw-2860	506	17	tax	tax	NOUN
taxlaw-2860	506	18	,	,	PUNCT
taxlaw-2860	506	19	and	and	CCONJ
taxlaw-2860	506	20	thus	thus	ADV
taxlaw-2860	506	21	to	to	PART
taxlaw-2860	506	22	benefit	benefit	VERB
taxlaw-2860	506	23	financially	financially	ADV
taxlaw-2860	506	24	from	from	ADP
taxlaw-2860	506	25	,	,	PUNCT
taxlaw-2860	506	26	the	the	DET
taxlaw-2860	506	27	death	death	NOUN
taxlaw-2860	506	28	of	of	ADP
taxlaw-2860	506	29	a	a	DET
taxlaw-2860	506	30	fallen	fallen	ADJ
taxlaw-2860	506	31	soldier	soldier	NOUN
taxlaw-2860	506	32	.	.	PUNCT
taxlaw-2860	507	1	given	give	VERB
taxlaw-2860	507	2	the	the	DET
taxlaw-2860	507	3	relative	relative	ADJ
taxlaw-2860	507	4	youth	youth	NOUN
taxlaw-2860	507	5	of	of	ADP
taxlaw-2860	507	6	members	member	NOUN
taxlaw-2860	507	7	of	of	ADP
taxlaw-2860	507	8	the	the	DET
taxlaw-2860	507	9	armed	armed	ADJ
taxlaw-2860	507	10	forces	force	NOUN
taxlaw-2860	507	11	and	and	CCONJ
taxlaw-2860	507	12	the	the	DET
taxlaw-2860	507	13	nature	nature	NOUN
taxlaw-2860	507	14	of	of	ADP
taxlaw-2860	507	15	combat	combat	NOUN
taxlaw-2860	507	16	,	,	PUNCT
taxlaw-2860	507	17	those	those	DET
taxlaw-2860	507	18	deaths	death	NOUN
taxlaw-2860	507	19	can	can	AUX
taxlaw-2860	507	20	be	be	AUX
taxlaw-2860	507	21	expected	expect	VERB
taxlaw-2860	507	22	to	to	PART
taxlaw-2860	507	23	be	be	AUX
taxlaw-2860	507	24	both	both	PRON
taxlaw-2860	507	25	tragic	tragic	ADJ
taxlaw-2860	507	26	and	and	CCONJ
taxlaw-2860	507	27	untimely	untimely	ADJ
taxlaw-2860	507	28	.	.	PUNCT
taxlaw-2860	508	1	as	as	ADP
taxlaw-2860	508	2	a	a	DET
taxlaw-2860	508	3	matter	matter	NOUN
taxlaw-2860	508	4	of	of	ADP
taxlaw-2860	508	5	politics	politic	NOUN
taxlaw-2860	508	6	and	and	CCONJ
taxlaw-2860	508	7	public	public	ADJ
taxlaw-2860	508	8	policy	policy	NOUN
taxlaw-2860	508	9	,	,	PUNCT
taxlaw-2860	508	10	it	it	PRON
taxlaw-2860	508	11	may	may	AUX
taxlaw-2860	508	12	well	well	ADV
taxlaw-2860	508	13	remain	remain	VERB
taxlaw-2860	508	14	appropriate	appropriate	ADJ
taxlaw-2860	508	15	for	for	SCONJ
taxlaw-2860	508	16	the	the	DET
taxlaw-2860	508	17	government	government	NOUN
taxlaw-2860	508	18	to	to	PART
taxlaw-2860	508	19	offer	offer	VERB
taxlaw-2860	508	20	a	a	DET
taxlaw-2860	508	21	tax	tax	NOUN
taxlaw-2860	508	22	reduction	reduction	NOUN
taxlaw-2860	508	23	in	in	ADP
taxlaw-2860	508	24	such	such	ADJ
taxlaw-2860	508	25	circumstances	circumstance	NOUN
taxlaw-2860	508	26	.	.	PUNCT
taxlaw-2860	509	1	having	having	AUX
taxlaw-2860	509	2	said	say	VERB
taxlaw-2860	509	3	that	that	PRON
taxlaw-2860	509	4	,	,	PUNCT
taxlaw-2860	509	5	for	for	ADP
taxlaw-2860	509	6	two	two	NUM
taxlaw-2860	509	7	reasons	reason	NOUN
taxlaw-2860	509	8	,	,	PUNCT
taxlaw-2860	509	9	this	this	DET
taxlaw-2860	509	10	rationale	rationale	NOUN
taxlaw-2860	509	11	for	for	ADP
taxlaw-2860	509	12	the	the	DET
taxlaw-2860	509	13	combat	combat	NOUN
taxlaw-2860	509	14	exemption	exemption	NOUN
taxlaw-2860	509	15	is	be	AUX
taxlaw-2860	509	16	weaker	weak	ADJ
taxlaw-2860	509	17	currently	currently	ADV
taxlaw-2860	509	18	than	than	SCONJ
taxlaw-2860	509	19	it	it	PRON
taxlaw-2860	509	20	was	be	AUX
taxlaw-2860	509	21	when	when	SCONJ
taxlaw-2860	509	22	the	the	DET
taxlaw-2860	509	23	combat	combat	NOUN
taxlaw-2860	509	24	exemption	exemption	NOUN
taxlaw-2860	509	25	was	be	AUX
taxlaw-2860	509	26	created	create	VERB
taxlaw-2860	509	27	a	a	DET
taxlaw-2860	509	28	century	century	NOUN
taxlaw-2860	509	29	ago	ago	ADV
taxlaw-2860	509	30	.	.	PUNCT
taxlaw-2860	510	1	first	first	ADV
taxlaw-2860	510	2	,	,	PUNCT
taxlaw-2860	510	3	today	today	NOUN
taxlaw-2860	510	4	’s	’s	PART
taxlaw-2860	510	5	military	military	NOUN
taxlaw-2860	510	6	is	be	AUX
taxlaw-2860	510	7	an	an	DET
taxlaw-2860	510	8	all	all	DET
taxlaw-2860	510	9	-	-	PUNCT
taxlaw-2860	510	10	volunteer	volunteer	NOUN
taxlaw-2860	510	11	force	force	NOUN
taxlaw-2860	510	12	,	,	PUNCT
taxlaw-2860	510	13	the	the	DET
taxlaw-2860	510	14	military	military	ADJ
taxlaw-2860	510	15	draft	draft	NOUN
taxlaw-2860	510	16	having	having	AUX
taxlaw-2860	510	17	ended	end	VERB
taxlaw-2860	510	18	forty	forty	NUM
taxlaw-2860	510	19	years	year	NOUN
taxlaw-2860	510	20	ago	ago	ADV
taxlaw-2860	510	21	.	.	PUNCT
taxlaw-2860	511	1	second	second	ADV
taxlaw-2860	511	2	,	,	PUNCT
taxlaw-2860	511	3	the	the	DET
taxlaw-2860	511	4	estate	estate	NOUN
taxlaw-2860	511	5	tax	tax	NOUN
taxlaw-2860	511	6	which	which	PRON
taxlaw-2860	511	7	was	be	AUX
taxlaw-2860	511	8	in	in	ADP
taxlaw-2860	511	9	its	its	PRON
taxlaw-2860	511	10	infancy	infancy	NOUN
taxlaw-2860	511	11	in	in	ADP
taxlaw-2860	511	12	1917	1917	NUM
taxlaw-2860	511	13	has	have	AUX
taxlaw-2860	511	14	gone	go	VERB
taxlaw-2860	511	15	on	on	ADP
taxlaw-2860	511	16	to	to	PART
taxlaw-2860	511	17	become	become	VERB
taxlaw-2860	511	18	a	a	DET
taxlaw-2860	511	19	permanent	permanent	ADJ
taxlaw-2860	511	20	feature	feature	NOUN
taxlaw-2860	511	21	of	of	ADP
taxlaw-2860	511	22	the	the	DET
taxlaw-2860	511	23	tax	tax	NOUN
taxlaw-2860	511	24	code	code	NOUN
taxlaw-2860	511	25	.	.	PUNCT
taxlaw-2860	512	1	these	these	DET
taxlaw-2860	512	2	two	two	NUM
taxlaw-2860	512	3	factors	factor	NOUN
taxlaw-2860	512	4	undercut	undercut	VERB
taxlaw-2860	512	5	the	the	DET
taxlaw-2860	512	6	argument	argument	NOUN
taxlaw-2860	512	7	that	that	SCONJ
taxlaw-2860	512	8	it	it	PRON
taxlaw-2860	512	9	would	would	AUX
taxlaw-2860	512	10	be	be	AUX
taxlaw-2860	512	11	inappropriate	inappropriate	ADJ
taxlaw-2860	512	12	for	for	SCONJ
taxlaw-2860	512	13	congress	congress	PROPN
taxlaw-2860	512	14	to	to	PART
taxlaw-2860	512	15	fully	fully	ADV
taxlaw-2860	512	16	tax	tax	VERB
taxlaw-2860	512	17	the	the	DET
taxlaw-2860	512	18	estate	estate	NOUN
taxlaw-2860	512	19	of	of	ADP
taxlaw-2860	512	20	a	a	DET
taxlaw-2860	512	21	soldier	soldier	NOUN
taxlaw-2860	512	22	who	who	PRON
taxlaw-2860	512	23	falls	fall	VERB
taxlaw-2860	512	24	in	in	ADP
taxlaw-2860	512	25	combat	combat	NOUN
taxlaw-2860	512	26	.	.	PUNCT
taxlaw-2860	513	1	in	in	ADP
taxlaw-2860	513	2	the	the	DET
taxlaw-2860	513	3	balance	balance	NOUN
taxlaw-2860	513	4	of	of	ADP
taxlaw-2860	513	5	this	this	DET
taxlaw-2860	513	6	section	section	NOUN
taxlaw-2860	513	7	,	,	PUNCT
taxlaw-2860	513	8	i	i	PRON
taxlaw-2860	513	9	explore	explore	VERB
taxlaw-2860	513	10	those	those	DET
taxlaw-2860	513	11	two	two	NUM
taxlaw-2860	513	12	significant	significant	ADJ
taxlaw-2860	513	13	changes	change	NOUN
taxlaw-2860	513	14	.	.	PUNCT
taxlaw-2860	514	1	1	1	X
taxlaw-2860	514	2	.	.	X
taxlaw-2860	514	3	no	no	DET
taxlaw-2860	514	4	draft	draft	NOUN
taxlaw-2860	514	5	it	it	PRON
taxlaw-2860	514	6	is	be	AUX
taxlaw-2860	514	7	indisputable	indisputable	ADJ
taxlaw-2860	514	8	that	that	SCONJ
taxlaw-2860	514	9	the	the	DET
taxlaw-2860	514	10	congressmen	congressman	NOUN
taxlaw-2860	514	11	who	who	PRON
taxlaw-2860	514	12	advocated	advocate	VERB
taxlaw-2860	514	13	for	for	ADP
taxlaw-2860	514	14	the	the	DET
taxlaw-2860	514	15	initial	initial	ADJ
taxlaw-2860	514	16	combat	combat	NOUN
taxlaw-2860	514	17	exemption	exemption	NOUN
taxlaw-2860	514	18	in	in	ADP
taxlaw-2860	514	19	1917	1917	NUM
taxlaw-2860	514	20	saw	see	VERB
taxlaw-2860	514	21	it	it	PRON
taxlaw-2860	514	22	as	as	ADV
taxlaw-2860	514	23	incongruous	incongruous	ADJ
taxlaw-2860	514	24	to	to	PART
taxlaw-2860	514	25	draft	draft	VERB
taxlaw-2860	514	26	a	a	DET
taxlaw-2860	514	27	man	man	NOUN
taxlaw-2860	514	28	into	into	ADP
taxlaw-2860	514	29	military	military	ADJ
taxlaw-2860	514	30	service	service	NOUN
taxlaw-2860	514	31	and	and	CCONJ
taxlaw-2860	514	32	then	then	ADV
taxlaw-2860	514	33	impose	impose	VERB
taxlaw-2860	514	34	a	a	DET
taxlaw-2860	514	35	heightened	heighten	VERB
taxlaw-2860	514	36	wartime	wartime	ADJ
taxlaw-2860	514	37	estate	estate	NOUN
taxlaw-2860	514	38	tax	tax	NOUN
taxlaw-2860	514	39	if	if	SCONJ
taxlaw-2860	514	40	he	he	PRON
taxlaw-2860	514	41	died	die	VERB
taxlaw-2860	514	42	during	during	ADP
taxlaw-2860	514	43	that	that	DET
taxlaw-2860	514	44	service	service	NOUN
taxlaw-2860	514	45	.	.	PUNCT
taxlaw-2860	515	1	one	one	NUM
taxlaw-2860	515	2	congressman	congressman	NOUN
taxlaw-2860	515	3	reasoned	reason	VERB
taxlaw-2860	515	4	as	as	SCONJ
taxlaw-2860	515	5	follows	follow	VERB
taxlaw-2860	515	6	:	:	PUNCT
taxlaw-2860	515	7	“	"	PUNCT
taxlaw-2860	515	8	under	under	ADP
taxlaw-2860	515	9	the	the	DET
taxlaw-2860	515	10	new	new	ADJ
taxlaw-2860	515	11	conscript	conscript	ADJ
taxlaw-2860	515	12	law	law	NOUN
taxlaw-2860	515	13	the	the	DET
taxlaw-2860	515	14	soldier	soldier	NOUN
taxlaw-2860	515	15	serves	serve	VERB
taxlaw-2860	515	16	whether	whether	SCONJ
taxlaw-2860	515	17	he	he	PRON
taxlaw-2860	515	18	will	will	AUX
taxlaw-2860	515	19	or	or	CCONJ
taxlaw-2860	515	20	not	not	PART
taxlaw-2860	515	21	.	.	PUNCT
taxlaw-2860	516	1	you	you	PRON
taxlaw-2860	516	2	compel	compel	VERB
taxlaw-2860	516	3	him	he	PRON
taxlaw-2860	516	4	to	to	PART
taxlaw-2860	516	5	stand	stand	VERB
taxlaw-2860	516	6	up	up	ADP
taxlaw-2860	516	7	on	on	ADP
taxlaw-2860	516	8	the	the	DET
taxlaw-2860	516	9	firing	firing	NOUN
taxlaw-2860	516	10	line	line	NOUN
taxlaw-2860	516	11	.	.	PUNCT
taxlaw-2860	517	1	is	be	AUX
taxlaw-2860	517	2	it	it	PRON
taxlaw-2860	517	3	fair	fair	ADJ
taxlaw-2860	517	4	to	to	PART
taxlaw-2860	517	5	take	take	VERB
taxlaw-2860	517	6	tax	tax	NOUN
taxlaw-2860	517	7	from	from	ADP
taxlaw-2860	517	8	the	the	DET
taxlaw-2860	517	9	property	property	NOUN
taxlaw-2860	517	10	june	june	PROPN
taxlaw-2860	517	11	19	19	NUM
taxlaw-2860	517	12	,	,	PUNCT
taxlaw-2860	517	13	1948	1948	NUM
taxlaw-2860	517	14	)	)	PUNCT
taxlaw-2860	517	15	(	(	PUNCT
taxlaw-2860	517	16	statement	statement	NOUN
taxlaw-2860	517	17	of	of	ADP
taxlaw-2860	517	18	rep	rep	PROPN
taxlaw-2860	517	19	.	.	PROPN
taxlaw-2860	517	20	knutson	knutson	PROPN
taxlaw-2860	517	21	)	)	PUNCT
taxlaw-2860	517	22	(	(	PUNCT
taxlaw-2860	517	23	“	"	PUNCT
taxlaw-2860	517	24	a	a	DET
taxlaw-2860	517	25	person	person	NOUN
taxlaw-2860	517	26	who	who	PRON
taxlaw-2860	517	27	gave	give	VERB
taxlaw-2860	517	28	his	his	PRON
taxlaw-2860	517	29	or	or	CCONJ
taxlaw-2860	517	30	her	her	PRON
taxlaw-2860	517	31	life	life	NOUN
taxlaw-2860	517	32	while	while	SCONJ
taxlaw-2860	517	33	serving	serve	VERB
taxlaw-2860	517	34	in	in	ADP
taxlaw-2860	517	35	the	the	DET
taxlaw-2860	517	36	armed	armed	ADJ
taxlaw-2860	517	37	forces	force	NOUN
taxlaw-2860	517	38	during	during	ADP
taxlaw-2860	517	39	world	world	PROPN
taxlaw-2860	517	40	war	war	PROPN
taxlaw-2860	517	41	ii	ii	PROPN
taxlaw-2860	517	42	should	should	AUX
taxlaw-2860	517	43	not	not	PART
taxlaw-2860	517	44	be	be	AUX
taxlaw-2860	517	45	made	make	VERB
taxlaw-2860	517	46	to	to	PART
taxlaw-2860	517	47	bear	bear	VERB
taxlaw-2860	517	48	the	the	DET
taxlaw-2860	517	49	additional	additional	ADJ
taxlaw-2860	517	50	penalty	penalty	NOUN
taxlaw-2860	517	51	of	of	ADP
taxlaw-2860	517	52	an	an	DET
taxlaw-2860	517	53	estate	estate	NOUN
taxlaw-2860	517	54	tax	tax	NOUN
taxlaw-2860	517	55	.	.	PUNCT
taxlaw-2860	517	56	”	"	PUNCT
taxlaw-2860	517	57	)	)	PUNCT
taxlaw-2860	517	58	.	.	PUNCT
taxlaw-2860	518	1	108	108	NUM
taxlaw-2860	518	2	tom	tom	PROPN
taxlaw-2860	518	3	vanden	vanden	PROPN
taxlaw-2860	518	4	brook	brook	PROPN
taxlaw-2860	518	5	,	,	PUNCT
taxlaw-2860	518	6	army	army	NOUN
taxlaw-2860	518	7	to	to	PART
taxlaw-2860	518	8	spend	spend	VERB
taxlaw-2860	518	9	$	$	SYM
taxlaw-2860	518	10	300	300	NUM
taxlaw-2860	518	11	million	million	NUM
taxlaw-2860	518	12	on	on	ADP
taxlaw-2860	518	13	bonuses	bonus	NOUN
taxlaw-2860	518	14	and	and	CCONJ
taxlaw-2860	518	15	ads	ad	NOUN
taxlaw-2860	518	16	to	to	PART
taxlaw-2860	518	17	get	get	VERB
taxlaw-2860	518	18	6,000	6,000	NUM
taxlaw-2860	518	19	more	more	ADJ
taxlaw-2860	518	20	recruits	recruit	NOUN
taxlaw-2860	518	21	,	,	PUNCT
taxlaw-2860	518	22	usa	usa	PROPN
taxlaw-2860	518	23	today	today	NOUN
taxlaw-2860	518	24	,	,	PUNCT
taxlaw-2860	518	25	feb	feb	PROPN
taxlaw-2860	518	26	.	.	PROPN
taxlaw-2860	518	27	13	13	NUM
taxlaw-2860	518	28	,	,	PUNCT
taxlaw-2860	518	29	2017	2017	NUM
taxlaw-2860	518	30	,	,	PUNCT
taxlaw-2860	518	31	at	at	ADP
taxlaw-2860	518	32	a1	a1	NOUN
taxlaw-2860	518	33	.	.	PUNCT
taxlaw-2860	519	1	109	109	NUM
taxlaw-2860	520	1	i	i	PROPN
taxlaw-2860	520	2	d.	d.	PROPN
taxlaw-2860	520	3	110	110	NUM
taxlaw-2860	520	4	lee	lee	PROPN
taxlaw-2860	520	5	anne	anne	PROPN
taxlaw-2860	520	6	fennell	fennell	PROPN
taxlaw-2860	520	7	,	,	PUNCT
taxlaw-2860	520	8	death	death	NOUN
taxlaw-2860	520	9	,	,	PUNCT
taxlaw-2860	520	10	taxes	taxis	NOUN
taxlaw-2860	520	11	,	,	PUNCT
taxlaw-2860	520	12	and	and	CCONJ
taxlaw-2860	520	13	cognition	cognition	NOUN
taxlaw-2860	520	14	,	,	PUNCT
taxlaw-2860	520	15	81	81	NUM
taxlaw-2860	520	16	n.c	n.c	PROPN
taxlaw-2860	520	17	.	.	PROPN
taxlaw-2860	520	18	l.	l.	PROPN
taxlaw-2860	520	19	rev	rev	PROPN
taxlaw-2860	520	20	.	.	PROPN
taxlaw-2860	520	21	567	567	NUM
taxlaw-2860	520	22	,	,	PUNCT
taxlaw-2860	520	23	652	652	NUM
taxlaw-2860	520	24	(	(	PUNCT
taxlaw-2860	520	25	2003	2003	NUM
taxlaw-2860	520	26	)	)	PUNCT
taxlaw-2860	520	27	.	.	PUNCT
taxlaw-2860	521	1	111	111	NUM
taxlaw-2860	521	2	carolyn	carolyn	PROPN
taxlaw-2860	521	3	c.	c.	PROPN
taxlaw-2860	521	4	jones	jones	PROPN
taxlaw-2860	521	5	,	,	PUNCT
taxlaw-2860	521	6	the	the	DET
taxlaw-2860	521	7	moral	moral	ADJ
taxlaw-2860	521	8	hazard	hazard	NOUN
taxlaw-2860	521	9	of	of	ADP
taxlaw-2860	521	10	the	the	DET
taxlaw-2860	521	11	estate	estate	NOUN
taxlaw-2860	521	12	tax	tax	NOUN
taxlaw-2860	521	13	,	,	PUNCT
taxlaw-2860	521	14	48	48	NUM
taxlaw-2860	521	15	clev	clev	NOUN
taxlaw-2860	521	16	.	.	PUNCT
taxlaw-2860	522	1	st	st	PROPN
taxlaw-2860	522	2	.	.	PROPN
taxlaw-2860	522	3	l.	l.	PROPN
taxlaw-2860	522	4	rev	rev	PROPN
taxlaw-2860	522	5	.	.	PROPN
taxlaw-2860	522	6	729	729	NUM
taxlaw-2860	522	7	,	,	PUNCT
taxlaw-2860	522	8	734	734	NUM
taxlaw-2860	522	9	(	(	PUNCT
taxlaw-2860	522	10	2000	2000	NUM
taxlaw-2860	522	11	)	)	PUNCT
taxlaw-2860	522	12	(	(	PUNCT
taxlaw-2860	522	13	analyzing	analyze	VERB
taxlaw-2860	522	14	the	the	DET
taxlaw-2860	522	15	potential	potential	NOUN
taxlaw-2860	522	16	for	for	SCONJ
taxlaw-2860	522	17	the	the	DET
taxlaw-2860	522	18	government	government	NOUN
taxlaw-2860	522	19	to	to	PART
taxlaw-2860	522	20	profit	profit	VERB
taxlaw-2860	522	21	from	from	ADP
taxlaw-2860	522	22	soldiers	soldier	NOUN
taxlaw-2860	522	23	’	’	PART
taxlaw-2860	522	24	deaths	death	NOUN
taxlaw-2860	522	25	as	as	ADP
taxlaw-2860	522	26	a	a	DET
taxlaw-2860	522	27	“	"	PUNCT
taxlaw-2860	522	28	moral	moral	ADJ
taxlaw-2860	522	29	hazard	hazard	NOUN
taxlaw-2860	522	30	.	.	PUNCT
taxlaw-2860	522	31	”	"	PUNCT
taxlaw-2860	522	32	)	)	PUNCT
taxlaw-2860	522	33	.	.	PUNCT
taxlaw-2860	523	1	112	112	NUM
taxlaw-2860	523	2	in	in	ADP
taxlaw-2860	523	3	the	the	DET
taxlaw-2860	523	4	end	end	NOUN
taxlaw-2860	523	5	,	,	PUNCT
taxlaw-2860	523	6	these	these	DET
taxlaw-2860	523	7	predictions	prediction	NOUN
taxlaw-2860	523	8	failed	fail	VERB
taxlaw-2860	523	9	to	to	PART
taxlaw-2860	523	10	foresee	foresee	VERB
taxlaw-2860	523	11	a	a	DET
taxlaw-2860	523	12	major	major	ADJ
taxlaw-2860	523	13	intervening	intervene	VERB
taxlaw-2860	523	14	force	force	NOUN
taxlaw-2860	523	15	:	:	PUNCT
taxlaw-2860	523	16	the	the	DET
taxlaw-2860	523	17	influenza	influenza	NOUN
taxlaw-2860	523	18	pandemic	pandemic	ADJ
taxlaw-2860	523	19	of	of	ADP
taxlaw-2860	523	20	1918	1918	NUM
taxlaw-2860	523	21	.	.	PUNCT
taxlaw-2860	524	1	eighty	eighty	NUM
taxlaw-2860	524	2	percent	percent	NOUN
taxlaw-2860	524	3	of	of	ADP
taxlaw-2860	524	4	soldiers	soldier	NOUN
taxlaw-2860	524	5	dying	die	VERB
taxlaw-2860	524	6	during	during	ADP
taxlaw-2860	524	7	the	the	DET
taxlaw-2860	524	8	war	war	NOUN
taxlaw-2860	524	9	died	die	VERB
taxlaw-2860	524	10	of	of	ADP
taxlaw-2860	524	11	influenza	influenza	NOUN
taxlaw-2860	524	12	,	,	PUNCT
taxlaw-2860	524	13	a	a	DET
taxlaw-2860	524	14	disease	disease	NOUN
taxlaw-2860	524	15	which	which	PRON
taxlaw-2860	524	16	killed	kill	VERB
taxlaw-2860	524	17	ten	ten	NUM
taxlaw-2860	524	18	civilians	civilian	NOUN
taxlaw-2860	524	19	for	for	ADP
taxlaw-2860	524	20	every	every	DET
taxlaw-2860	524	21	soldier	soldier	NOUN
taxlaw-2860	524	22	who	who	PRON
taxlaw-2860	524	23	died	die	VERB
taxlaw-2860	524	24	during	during	ADP
taxlaw-2860	524	25	the	the	DET
taxlaw-2860	524	26	war	war	NOUN
taxlaw-2860	524	27	.	.	PUNCT
taxlaw-2860	525	1	i	i	PRON
taxlaw-2860	525	2	d.	d.	PROPN
taxlaw-2860	525	3	at	at	ADP
taxlaw-2860	525	4	734–35	734–35	PROPN
taxlaw-2860	525	5	.	.	PROPN
taxlaw-2860	525	6	130	130	NUM
taxlaw-2860	525	7	columbia	columbia	PROPN
taxlaw-2860	525	8	journal	journal	PROPN
taxlaw-2860	525	9	of	of	ADP
taxlaw-2860	525	10	tax	tax	NOUN
taxlaw-2860	525	11	law	law	NOUN
taxlaw-2860	526	1	[	[	X
taxlaw-2860	526	2	vol.9:113	vol.9:113	NOUN
taxlaw-2860	526	3	of	of	ADP
taxlaw-2860	526	4	the	the	DET
taxlaw-2860	526	5	man	man	NOUN
taxlaw-2860	526	6	whom	whom	PRON
taxlaw-2860	526	7	you	you	PRON
taxlaw-2860	526	8	compel	compel	VERB
taxlaw-2860	526	9	to	to	PART
taxlaw-2860	526	10	serve?”113	serve?”113	VERB
taxlaw-2860	526	11	another	another	DET
taxlaw-2860	526	12	congressman	congressman	NOUN
taxlaw-2860	526	13	put	put	VERB
taxlaw-2860	526	14	it	it	PRON
taxlaw-2860	526	15	even	even	ADV
taxlaw-2860	526	16	more	more	ADV
taxlaw-2860	526	17	bluntly	bluntly	ADV
taxlaw-2860	526	18	:	:	PUNCT
taxlaw-2860	526	19	“	"	PUNCT
taxlaw-2860	526	20	it	it	PRON
taxlaw-2860	526	21	is	be	AUX
taxlaw-2860	526	22	not	not	PART
taxlaw-2860	526	23	right	right	ADJ
taxlaw-2860	526	24	to	to	PART
taxlaw-2860	526	25	kill	kill	VERB
taxlaw-2860	526	26	a	a	DET
taxlaw-2860	526	27	man	man	NOUN
taxlaw-2860	526	28	and	and	CCONJ
taxlaw-2860	526	29	make	make	VERB
taxlaw-2860	526	30	him	he	PRON
taxlaw-2860	526	31	pay	pay	VERB
taxlaw-2860	526	32	for	for	ADP
taxlaw-2860	526	33	it	it	PRON
taxlaw-2860	526	34	.	.	PUNCT
taxlaw-2860	526	35	”114	”114	PUNCT
taxlaw-2860	527	1	however	however	ADV
taxlaw-2860	527	2	,	,	PUNCT
taxlaw-2860	527	3	similar	similar	ADJ
taxlaw-2860	527	4	logic	logic	NOUN
taxlaw-2860	527	5	does	do	AUX
taxlaw-2860	527	6	not	not	PART
taxlaw-2860	527	7	apply	apply	VERB
taxlaw-2860	527	8	today	today	NOUN
taxlaw-2860	527	9	,	,	PUNCT
taxlaw-2860	527	10	insofar	insofar	ADV
taxlaw-2860	527	11	as	as	SCONJ
taxlaw-2860	527	12	our	our	PRON
taxlaw-2860	527	13	military	military	NOUN
taxlaw-2860	527	14	is	be	AUX
taxlaw-2860	527	15	an	an	DET
taxlaw-2860	527	16	entirely	entirely	ADV
taxlaw-2860	527	17	volunteer	volunteer	NOUN
taxlaw-2860	527	18	one	one	NUM
taxlaw-2860	527	19	,	,	PUNCT
taxlaw-2860	527	20	not	not	PART
taxlaw-2860	527	21	a	a	DET
taxlaw-2860	527	22	conscripted	conscript	VERB
taxlaw-2860	527	23	one.115	one.115	NOUN
taxlaw-2860	527	24	while	while	SCONJ
taxlaw-2860	527	25	the	the	DET
taxlaw-2860	527	26	fact	fact	NOUN
taxlaw-2860	527	27	that	that	SCONJ
taxlaw-2860	527	28	modern	modern	ADJ
taxlaw-2860	527	29	soldiers	soldier	NOUN
taxlaw-2860	527	30	volunteer	volunteer	VERB
taxlaw-2860	527	31	for	for	ADP
taxlaw-2860	527	32	military	military	ADJ
taxlaw-2860	527	33	service	service	NOUN
taxlaw-2860	527	34	certainly	certainly	ADV
taxlaw-2860	527	35	does	do	AUX
taxlaw-2860	527	36	not	not	PART
taxlaw-2860	527	37	make	make	VERB
taxlaw-2860	527	38	combat	combat	NOUN
taxlaw-2860	527	39	deaths	death	NOUN
taxlaw-2860	527	40	less	less	ADV
taxlaw-2860	527	41	tragic	tragic	ADJ
taxlaw-2860	527	42	or	or	CCONJ
taxlaw-2860	527	43	lessen	lessen	VERB
taxlaw-2860	527	44	the	the	DET
taxlaw-2860	527	45	impact	impact	NOUN
taxlaw-2860	527	46	on	on	ADP
taxlaw-2860	527	47	the	the	DET
taxlaw-2860	527	48	affected	affect	VERB
taxlaw-2860	527	49	soldiers	soldier	NOUN
taxlaw-2860	527	50	’	’	PART
taxlaw-2860	527	51	survivors	survivor	NOUN
taxlaw-2860	527	52	,	,	PUNCT
taxlaw-2860	527	53	it	it	PRON
taxlaw-2860	527	54	does	do	AUX
taxlaw-2860	527	55	on	on	ADP
taxlaw-2860	527	56	one	one	NUM
taxlaw-2860	527	57	level	level	NOUN
taxlaw-2860	527	58	reduce	reduce	VERB
taxlaw-2860	527	59	the	the	DET
taxlaw-2860	527	60	government	government	NOUN
taxlaw-2860	527	61	’s	’s	PART
taxlaw-2860	527	62	culpability	culpability	NOUN
taxlaw-2860	527	63	in	in	ADP
taxlaw-2860	527	64	those	those	DET
taxlaw-2860	527	65	deaths	death	NOUN
taxlaw-2860	527	66	.	.	PUNCT
taxlaw-2860	528	1	116	116	NUM
taxlaw-2860	528	2	while	while	SCONJ
taxlaw-2860	528	3	the	the	DET
taxlaw-2860	528	4	fact	fact	NOUN
taxlaw-2860	528	5	that	that	SCONJ
taxlaw-2860	528	6	a	a	DET
taxlaw-2860	528	7	soldier	soldier	NOUN
taxlaw-2860	528	8	has	have	AUX
taxlaw-2860	528	9	volunteered	volunteer	VERB
taxlaw-2860	528	10	,	,	PUNCT
taxlaw-2860	528	11	rather	rather	ADV
taxlaw-2860	528	12	than	than	ADP
taxlaw-2860	528	13	being	be	AUX
taxlaw-2860	528	14	conscripted	conscript	VERB
taxlaw-2860	528	15	,	,	PUNCT
taxlaw-2860	528	16	may	may	AUX
taxlaw-2860	528	17	not	not	PART
taxlaw-2860	528	18	eliminate	eliminate	VERB
taxlaw-2860	528	19	the	the	DET
taxlaw-2860	528	20	policy	policy	NOUN
taxlaw-2860	528	21	concerns	concern	NOUN
taxlaw-2860	528	22	about	about	ADP
taxlaw-2860	528	23	the	the	DET
taxlaw-2860	528	24	government	government	NOUN
taxlaw-2860	528	25	profiting	profit	VERB
taxlaw-2860	528	26	from	from	ADP
taxlaw-2860	528	27	that	that	DET
taxlaw-2860	528	28	soldier	soldier	NOUN
taxlaw-2860	528	29	’s	’s	PART
taxlaw-2860	528	30	death	death	NOUN
taxlaw-2860	528	31	,	,	PUNCT
taxlaw-2860	528	32	it	it	PRON
taxlaw-2860	528	33	largely	largely	ADV
taxlaw-2860	528	34	eliminates	eliminate	VERB
taxlaw-2860	528	35	the	the	DET
taxlaw-2860	528	36	argument	argument	NOUN
taxlaw-2860	528	37	that	that	SCONJ
taxlaw-2860	528	38	the	the	DET
taxlaw-2860	528	39	government	government	NOUN
taxlaw-2860	528	40	has	have	AUX
taxlaw-2860	528	41	caused	cause	VERB
taxlaw-2860	528	42	the	the	DET
taxlaw-2860	528	43	very	very	ADJ
taxlaw-2860	528	44	death	death	NOUN
taxlaw-2860	528	45	it	it	PRON
taxlaw-2860	528	46	is	be	AUX
taxlaw-2860	528	47	now	now	ADV
taxlaw-2860	528	48	seeking	seek	VERB
taxlaw-2860	528	49	to	to	ADP
taxlaw-2860	528	50	tax.117	tax.117	NOUN
taxlaw-2860	528	51	2	2	NUM
taxlaw-2860	528	52	.	.	PUNCT
taxlaw-2860	528	53	normalized	normalize	VERB
taxlaw-2860	528	54	estate	estate	NOUN
taxlaw-2860	528	55	tax	tax	NOUN
taxlaw-2860	528	56	rates	rate	NOUN
taxlaw-2860	528	57	the	the	DET
taxlaw-2860	528	58	second	second	ADJ
taxlaw-2860	528	59	way	way	NOUN
taxlaw-2860	528	60	in	in	ADP
taxlaw-2860	528	61	which	which	PRON
taxlaw-2860	528	62	the	the	DET
taxlaw-2860	528	63	landscape	landscape	NOUN
taxlaw-2860	528	64	surrounding	surround	VERB
taxlaw-2860	528	65	the	the	DET
taxlaw-2860	528	66	combat	combat	NOUN
taxlaw-2860	528	67	exemption	exemption	NOUN
taxlaw-2860	528	68	has	have	AUX
taxlaw-2860	528	69	materially	materially	ADV
taxlaw-2860	528	70	changed	change	VERB
taxlaw-2860	528	71	is	be	AUX
taxlaw-2860	528	72	that	that	SCONJ
taxlaw-2860	528	73	the	the	DET
taxlaw-2860	528	74	estate	estate	NOUN
taxlaw-2860	528	75	tax	tax	NOUN
taxlaw-2860	528	76	has	have	AUX
taxlaw-2860	528	77	become	become	VERB
taxlaw-2860	528	78	a	a	DET
taxlaw-2860	528	79	permanent	permanent	ADJ
taxlaw-2860	528	80	feature	feature	NOUN
taxlaw-2860	528	81	of	of	ADP
taxlaw-2860	528	82	our	our	PRON
taxlaw-2860	528	83	taxing	tax	VERB
taxlaw-2860	528	84	system.118	system.118	NUM
taxlaw-2860	528	85	113	113	NUM
taxlaw-2860	528	86	55	55	NUM
taxlaw-2860	528	87	cong	cong	NOUN
taxlaw-2860	528	88	.	.	PUNCT
taxlaw-2860	529	1	rec	rec	PROPN
taxlaw-2860	529	2	.	.	PUNCT
taxlaw-2860	530	1	h2,726	h2,726	NOUN
taxlaw-2860	530	2	(	(	PUNCT
taxlaw-2860	530	3	daily	daily	PROPN
taxlaw-2860	530	4	ed	ed	NOUN
taxlaw-2860	530	5	.	.	PUNCT
taxlaw-2860	531	1	may	may	AUX
taxlaw-2860	531	2	22	22	NUM
taxlaw-2860	531	3	,	,	PUNCT
taxlaw-2860	531	4	1917	1917	NUM
taxlaw-2860	531	5	)	)	PUNCT
taxlaw-2860	531	6	(	(	PUNCT
taxlaw-2860	531	7	statement	statement	NOUN
taxlaw-2860	531	8	of	of	ADP
taxlaw-2860	531	9	rep	rep	PROPN
taxlaw-2860	531	10	.	.	PROPN
taxlaw-2860	531	11	mondell	mondell	PROPN
taxlaw-2860	531	12	)	)	PUNCT
taxlaw-2860	531	13	.	.	PUNCT
taxlaw-2860	532	1	114	114	NUM
taxlaw-2860	532	2	55	55	NUM
taxlaw-2860	532	3	cong	cong	NOUN
taxlaw-2860	532	4	.	.	PUNCT
taxlaw-2860	533	1	rec	rec	PROPN
taxlaw-2860	533	2	.	.	PUNCT
taxlaw-2860	534	1	h2,726	h2,726	NOUN
taxlaw-2860	534	2	(	(	PUNCT
taxlaw-2860	534	3	daily	daily	PROPN
taxlaw-2860	534	4	ed	ed	NOUN
taxlaw-2860	534	5	.	.	PUNCT
taxlaw-2860	535	1	may	may	AUX
taxlaw-2860	535	2	22	22	NUM
taxlaw-2860	535	3	,	,	PUNCT
taxlaw-2860	535	4	1917	1917	NUM
taxlaw-2860	535	5	)	)	PUNCT
taxlaw-2860	535	6	(	(	PUNCT
taxlaw-2860	535	7	statement	statement	NOUN
taxlaw-2860	535	8	of	of	ADP
taxlaw-2860	535	9	rep	rep	PROPN
taxlaw-2860	535	10	.	.	PROPN
taxlaw-2860	535	11	little	little	ADJ
taxlaw-2860	535	12	)	)	PUNCT
taxlaw-2860	535	13	.	.	PUNCT
taxlaw-2860	536	1	see	see	VERB
taxlaw-2860	536	2	also	also	ADV
taxlaw-2860	536	3	55	55	NUM
taxlaw-2860	536	4	cong	cong	NOUN
taxlaw-2860	536	5	.	.	PUNCT
taxlaw-2860	537	1	rec	rec	PROPN
taxlaw-2860	537	2	.	.	PUNCT
taxlaw-2860	538	1	h2,726	h2,726	NOUN
taxlaw-2860	538	2	(	(	PUNCT
taxlaw-2860	538	3	daily	daily	PROPN
taxlaw-2860	538	4	ed	ed	NOUN
taxlaw-2860	538	5	.	.	PUNCT
taxlaw-2860	539	1	may	may	AUX
taxlaw-2860	539	2	22	22	NUM
taxlaw-2860	539	3	,	,	PUNCT
taxlaw-2860	539	4	1917	1917	NUM
taxlaw-2860	539	5	)	)	PUNCT
taxlaw-2860	539	6	(	(	PUNCT
taxlaw-2860	539	7	statement	statement	NOUN
taxlaw-2860	539	8	of	of	ADP
taxlaw-2860	539	9	rep	rep	PROPN
taxlaw-2860	539	10	.	.	PROPN
taxlaw-2860	539	11	platt	platt	PROPN
taxlaw-2860	539	12	)	)	PUNCT
taxlaw-2860	539	13	(	(	PUNCT
taxlaw-2860	539	14	“	"	PUNCT
taxlaw-2860	539	15	we	we	PRON
taxlaw-2860	539	16	are	be	AUX
taxlaw-2860	539	17	going	go	VERB
taxlaw-2860	539	18	to	to	PART
taxlaw-2860	539	19	conscript	conscript	VERB
taxlaw-2860	539	20	men	man	NOUN
taxlaw-2860	539	21	in	in	ADP
taxlaw-2860	539	22	the	the	DET
taxlaw-2860	539	23	army	army	NOUN
taxlaw-2860	539	24	,	,	PUNCT
taxlaw-2860	539	25	rich	rich	ADJ
taxlaw-2860	539	26	and	and	CCONJ
taxlaw-2860	539	27	poor	poor	ADJ
taxlaw-2860	539	28	.	.	PUNCT
taxlaw-2860	539	29	”	"	PUNCT
taxlaw-2860	539	30	)	)	PUNCT
taxlaw-2860	539	31	.	.	PUNCT
taxlaw-2860	540	1	115	115	NUM
taxlaw-2860	540	2	while	while	SCONJ
taxlaw-2860	540	3	technically	technically	ADV
taxlaw-2860	540	4	correct	correct	ADJ
taxlaw-2860	540	5	,	,	PUNCT
taxlaw-2860	540	6	this	this	PRON
taxlaw-2860	540	7	may	may	AUX
taxlaw-2860	540	8	be	be	AUX
taxlaw-2860	540	9	an	an	DET
taxlaw-2860	540	10	overstatement	overstatement	ADJ
taxlaw-2860	540	11	due	due	ADP
taxlaw-2860	540	12	to	to	ADP
taxlaw-2860	540	13	the	the	DET
taxlaw-2860	540	14	government	government	NOUN
taxlaw-2860	540	15	’s	’s	PART
taxlaw-2860	540	16	unilateral	unilateral	ADJ
taxlaw-2860	540	17	ability	ability	NOUN
taxlaw-2860	540	18	to	to	PART
taxlaw-2860	540	19	extend	extend	VERB
taxlaw-2860	540	20	the	the	DET
taxlaw-2860	540	21	tour	tour	NOUN
taxlaw-2860	540	22	of	of	ADP
taxlaw-2860	540	23	duty	duty	NOUN
taxlaw-2860	540	24	of	of	ADP
taxlaw-2860	540	25	a	a	DET
taxlaw-2860	540	26	service	service	NOUN
taxlaw-2860	540	27	member	member	NOUN
taxlaw-2860	540	28	.	.	PUNCT
taxlaw-2860	541	1	see	see	VERB
taxlaw-2860	541	2	10	10	NUM
taxlaw-2860	541	3	u.s.c	u.s.c	ADJ
taxlaw-2860	541	4	.	.	PUNCT
taxlaw-2860	542	1	§	§	PROPN
taxlaw-2860	542	2	12305(a	12305(a	PROPN
taxlaw-2860	542	3	)	)	PUNCT
taxlaw-2860	542	4	(	(	PUNCT
taxlaw-2860	542	5	“	"	PUNCT
taxlaw-2860	542	6	the	the	DET
taxlaw-2860	542	7	president	president	NOUN
taxlaw-2860	542	8	may	may	AUX
taxlaw-2860	542	9	suspend	suspend	VERB
taxlaw-2860	542	10	any	any	DET
taxlaw-2860	542	11	provision	provision	NOUN
taxlaw-2860	542	12	of	of	ADP
taxlaw-2860	542	13	law	law	NOUN
taxlaw-2860	542	14	relating	relate	VERB
taxlaw-2860	542	15	to	to	ADP
taxlaw-2860	542	16	promotion	promotion	NOUN
taxlaw-2860	542	17	,	,	PUNCT
taxlaw-2860	542	18	retirement	retirement	NOUN
taxlaw-2860	542	19	,	,	PUNCT
taxlaw-2860	542	20	or	or	CCONJ
taxlaw-2860	542	21	separation	separation	NOUN
taxlaw-2860	542	22	applicable	applicable	ADJ
taxlaw-2860	542	23	to	to	ADP
taxlaw-2860	542	24	any	any	DET
taxlaw-2860	542	25	member	member	NOUN
taxlaw-2860	542	26	of	of	ADP
taxlaw-2860	542	27	the	the	DET
taxlaw-2860	542	28	armed	armed	ADJ
taxlaw-2860	542	29	forces	force	NOUN
taxlaw-2860	542	30	who	who	PRON
taxlaw-2860	542	31	the	the	DET
taxlaw-2860	542	32	president	president	PROPN
taxlaw-2860	542	33	determines	determine	VERB
taxlaw-2860	542	34	is	be	AUX
taxlaw-2860	542	35	essential	essential	ADJ
taxlaw-2860	542	36	to	to	ADP
taxlaw-2860	542	37	the	the	DET
taxlaw-2860	542	38	national	national	ADJ
taxlaw-2860	542	39	security	security	NOUN
taxlaw-2860	542	40	of	of	ADP
taxlaw-2860	542	41	the	the	DET
taxlaw-2860	542	42	united	united	PROPN
taxlaw-2860	542	43	states	states	PROPN
taxlaw-2860	542	44	.	.	PUNCT
taxlaw-2860	542	45	”	"	PUNCT
taxlaw-2860	542	46	)	)	PUNCT
taxlaw-2860	542	47	.	.	PUNCT
taxlaw-2860	543	1	it	it	PRON
taxlaw-2860	543	2	can	can	AUX
taxlaw-2860	543	3	be	be	AUX
taxlaw-2860	543	4	argued	argue	VERB
taxlaw-2860	543	5	that	that	SCONJ
taxlaw-2860	543	6	volunteer	volunteer	NOUN
taxlaw-2860	543	7	soldiers	soldier	NOUN
taxlaw-2860	543	8	that	that	PRON
taxlaw-2860	543	9	are	be	AUX
taxlaw-2860	543	10	ordered	order	VERB
taxlaw-2860	543	11	to	to	PART
taxlaw-2860	543	12	remain	remain	VERB
taxlaw-2860	543	13	in	in	ADP
taxlaw-2860	543	14	combat	combat	NOUN
taxlaw-2860	543	15	duty	duty	NOUN
taxlaw-2860	543	16	through	through	ADP
taxlaw-2860	543	17	stop	stop	VERB
taxlaw-2860	543	18	-	-	PUNCT
taxlaw-2860	543	19	loss	loss	NOUN
taxlaw-2860	543	20	orders	order	NOUN
taxlaw-2860	543	21	are	be	AUX
taxlaw-2860	543	22	effectively	effectively	ADV
taxlaw-2860	543	23	being	be	AUX
taxlaw-2860	543	24	conscripted	conscript	VERB
taxlaw-2860	543	25	into	into	ADP
taxlaw-2860	543	26	military	military	ADJ
taxlaw-2860	543	27	service	service	NOUN
taxlaw-2860	543	28	.	.	PUNCT
taxlaw-2860	544	1	for	for	ADP
taxlaw-2860	544	2	a	a	DET
taxlaw-2860	544	3	discussion	discussion	NOUN
taxlaw-2860	544	4	of	of	ADP
taxlaw-2860	544	5	stop	stop	VERB
taxlaw-2860	544	6	-	-	PUNCT
taxlaw-2860	544	7	loss	loss	NOUN
taxlaw-2860	544	8	orders	order	NOUN
taxlaw-2860	544	9	,	,	PUNCT
taxlaw-2860	544	10	see	see	VERB
taxlaw-2860	544	11	hannah	hannah	PROPN
taxlaw-2860	544	12	dyer	dyer	PROPN
taxlaw-2860	544	13	,	,	PUNCT
taxlaw-2860	544	14	keeping	keep	VERB
taxlaw-2860	544	15	faith	faith	NOUN
taxlaw-2860	544	16	:	:	PUNCT
taxlaw-2860	544	17	the	the	DET
taxlaw-2860	544	18	united	united	PROPN
taxlaw-2860	544	19	states	states	PROPN
taxlaw-2860	544	20	military	military	ADJ
taxlaw-2860	544	21	enlistment	enlistment	ADJ
taxlaw-2860	544	22	contract	contract	NOUN
taxlaw-2860	544	23	and	and	CCONJ
taxlaw-2860	544	24	the	the	DET
taxlaw-2860	544	25	implementation	implementation	NOUN
taxlaw-2860	544	26	of	of	ADP
taxlaw-2860	544	27	stop	stop	VERB
taxlaw-2860	544	28	-	-	PUNCT
taxlaw-2860	544	29	loss	loss	NOUN
taxlaw-2860	544	30	measures	measure	NOUN
taxlaw-2860	544	31	,	,	PUNCT
taxlaw-2860	544	32	34	34	NUM
taxlaw-2860	544	33	pepp	pepp	PROPN
taxlaw-2860	544	34	.	.	PUNCT
taxlaw-2860	544	35	l.	l.	PROPN
taxlaw-2860	544	36	rev	rev	PROPN
taxlaw-2860	544	37	.	.	PROPN
taxlaw-2860	545	1	791	791	NUM
taxlaw-2860	545	2	,	,	PUNCT
taxlaw-2860	545	3	795	795	NUM
taxlaw-2860	545	4	(	(	PUNCT
taxlaw-2860	545	5	2007	2007	NUM
taxlaw-2860	545	6	)	)	PUNCT
taxlaw-2860	545	7	.	.	PUNCT
taxlaw-2860	546	1	for	for	ADP
taxlaw-2860	546	2	a	a	DET
taxlaw-2860	546	3	criticism	criticism	NOUN
taxlaw-2860	546	4	of	of	ADP
taxlaw-2860	546	5	the	the	DET
taxlaw-2860	546	6	policy	policy	NOUN
taxlaw-2860	546	7	,	,	PUNCT
taxlaw-2860	546	8	see	see	VERB
taxlaw-2860	546	9	cheryce	cheryce	PROPN
taxlaw-2860	546	10	m.	m.	PROPN
taxlaw-2860	546	11	cryer	cryer	PROPN
taxlaw-2860	546	12	,	,	PUNCT
taxlaw-2860	546	13	stop	stop	VERB
taxlaw-2860	546	14	loss	loss	NOUN
taxlaw-2860	546	15	and	and	CCONJ
taxlaw-2860	546	16	the	the	DET
taxlaw-2860	546	17	back	back	ADJ
taxlaw-2860	546	18	-	-	PUNCT
taxlaw-2860	546	19	door	door	NOUN
taxlaw-2860	546	20	draft	draft	NOUN
taxlaw-2860	546	21	:	:	PUNCT
taxlaw-2860	546	22	an	an	DET
taxlaw-2860	546	23	illumination	illumination	NOUN
taxlaw-2860	546	24	of	of	ADP
taxlaw-2860	546	25	government	government	NOUN
taxlaw-2860	546	26	contract	contract	NOUN
taxlaw-2860	546	27	violations	violation	NOUN
taxlaw-2860	546	28	and	and	CCONJ
taxlaw-2860	546	29	potential	potential	ADJ
taxlaw-2860	546	30	allegations	allegation	NOUN
taxlaw-2860	546	31	of	of	ADP
taxlaw-2860	546	32	modern	modern	ADJ
taxlaw-2860	546	33	-	-	PUNCT
taxlaw-2860	546	34	day	day	NOUN
taxlaw-2860	546	35	slavery	slavery	NOUN
taxlaw-2860	546	36	,	,	PUNCT
taxlaw-2860	546	37	49	49	NUM
taxlaw-2860	546	38	how	how	SCONJ
taxlaw-2860	546	39	.	.	PUNCT
taxlaw-2860	547	1	l.j	l.j	PROPN
taxlaw-2860	547	2	.	.	PROPN
taxlaw-2860	547	3	843	843	NUM
taxlaw-2860	547	4	(	(	PUNCT
taxlaw-2860	547	5	2006	2006	NUM
taxlaw-2860	547	6	)	)	PUNCT
taxlaw-2860	547	7	.	.	PUNCT
taxlaw-2860	548	1	for	for	ADP
taxlaw-2860	548	2	a	a	DET
taxlaw-2860	548	3	defense	defense	NOUN
taxlaw-2860	548	4	of	of	ADP
taxlaw-2860	548	5	the	the	DET
taxlaw-2860	548	6	practice	practice	NOUN
taxlaw-2860	548	7	,	,	PUNCT
taxlaw-2860	548	8	see	see	VERB
taxlaw-2860	548	9	matthew	matthew	PROPN
taxlaw-2860	548	10	ivey	ivey	PROPN
taxlaw-2860	548	11	,	,	PUNCT
taxlaw-2860	548	12	the	the	DET
taxlaw-2860	548	13	broken	break	VERB
taxlaw-2860	548	14	promises	promise	NOUN
taxlaw-2860	548	15	of	of	ADP
taxlaw-2860	548	16	an	an	DET
taxlaw-2860	548	17	all	all	DET
taxlaw-2860	548	18	-	-	PUNCT
taxlaw-2860	548	19	volunteer	volunteer	NOUN
taxlaw-2860	548	20	military	military	NOUN
taxlaw-2860	548	21	,	,	PUNCT
taxlaw-2860	548	22	86	86	NUM
taxlaw-2860	548	23	temp	temp	NOUN
taxlaw-2860	548	24	.	.	PUNCT
taxlaw-2860	549	1	l.	l.	PROPN
taxlaw-2860	549	2	rev	rev	PROPN
taxlaw-2860	549	3	.	.	PROPN
taxlaw-2860	549	4	525	525	NUM
taxlaw-2860	549	5	(	(	PUNCT
taxlaw-2860	549	6	2014	2014	NUM
taxlaw-2860	549	7	)	)	PUNCT
taxlaw-2860	549	8	.	.	PUNCT
taxlaw-2860	550	1	for	for	ADP
taxlaw-2860	550	2	a	a	DET
taxlaw-2860	550	3	judicial	judicial	ADJ
taxlaw-2860	550	4	decision	decision	NOUN
taxlaw-2860	550	5	upholding	uphold	VERB
taxlaw-2860	550	6	the	the	DET
taxlaw-2860	550	7	practice	practice	NOUN
taxlaw-2860	550	8	,	,	PUNCT
taxlaw-2860	550	9	see	see	VERB
taxlaw-2860	550	10	santiago	santiago	PROPN
taxlaw-2860	550	11	v.	v.	ADP
taxlaw-2860	550	12	rumsfeld	rumsfeld	PROPN
taxlaw-2860	550	13	,	,	PUNCT
taxlaw-2860	550	14	425	425	NUM
taxlaw-2860	550	15	f.3d	f.3d	NUM
taxlaw-2860	550	16	549	549	NUM
taxlaw-2860	550	17	(	(	PUNCT
taxlaw-2860	550	18	9th	9th	ADJ
taxlaw-2860	550	19	cir	cir	NOUN
taxlaw-2860	550	20	.	.	PROPN
taxlaw-2860	550	21	2005	2005	NUM
taxlaw-2860	550	22	)	)	PUNCT
taxlaw-2860	550	23	(	(	PUNCT
taxlaw-2860	550	24	stop	stop	VERB
taxlaw-2860	550	25	-	-	PUNCT
taxlaw-2860	550	26	loss	loss	NOUN
taxlaw-2860	550	27	order	order	NOUN
taxlaw-2860	550	28	did	do	AUX
taxlaw-2860	550	29	not	not	PART
taxlaw-2860	550	30	violate	violate	VERB
taxlaw-2860	550	31	either	either	CCONJ
taxlaw-2860	550	32	enlistment	enlistment	ADJ
taxlaw-2860	550	33	contract	contract	NOUN
taxlaw-2860	550	34	or	or	CCONJ
taxlaw-2860	550	35	due	due	ADJ
taxlaw-2860	550	36	process	process	NOUN
taxlaw-2860	550	37	)	)	PUNCT
taxlaw-2860	550	38	.	.	PUNCT
taxlaw-2860	551	1	116	116	NUM
taxlaw-2860	551	2	professor	professor	NOUN
taxlaw-2860	551	3	jones	jones	PROPN
taxlaw-2860	551	4	similarly	similarly	ADV
taxlaw-2860	551	5	seems	seem	VERB
taxlaw-2860	551	6	to	to	PART
taxlaw-2860	551	7	associate	associate	VERB
taxlaw-2860	551	8	a	a	DET
taxlaw-2860	551	9	military	military	ADJ
taxlaw-2860	551	10	draft	draft	NOUN
taxlaw-2860	551	11	with	with	ADP
taxlaw-2860	551	12	the	the	DET
taxlaw-2860	551	13	immorality	immorality	NOUN
taxlaw-2860	551	14	of	of	ADP
taxlaw-2860	551	15	taxing	tax	VERB
taxlaw-2860	551	16	soldiers	soldier	NOUN
taxlaw-2860	551	17	’	'	PUNCT
taxlaw-2860	551	18	estates	estate	NOUN
taxlaw-2860	551	19	.	.	PUNCT
taxlaw-2860	552	1	jones	jones	PROPN
taxlaw-2860	552	2	,	,	PUNCT
taxlaw-2860	552	3	supra	supra	PROPN
taxlaw-2860	552	4	note	note	PROPN
taxlaw-2860	552	5	111	111	NUM
taxlaw-2860	552	6	,	,	PUNCT
taxlaw-2860	552	7	at	at	ADP
taxlaw-2860	552	8	735	735	NUM
taxlaw-2860	552	9	.	.	PUNCT
taxlaw-2860	553	1	(	(	PUNCT
taxlaw-2860	553	2	“	"	PUNCT
taxlaw-2860	553	3	the	the	DET
taxlaw-2860	553	4	government	government	NOUN
taxlaw-2860	553	5	,	,	PUNCT
taxlaw-2860	553	6	in	in	ADP
taxlaw-2860	553	7	drafting	draft	VERB
taxlaw-2860	553	8	men	man	NOUN
taxlaw-2860	553	9	,	,	PUNCT
taxlaw-2860	553	10	required	require	VERB
taxlaw-2860	553	11	a	a	DET
taxlaw-2860	553	12	sacrifice	sacrifice	NOUN
taxlaw-2860	553	13	of	of	ADP
taxlaw-2860	553	14	time	time	NOUN
taxlaw-2860	553	15	and	and	CCONJ
taxlaw-2860	553	16	,	,	PUNCT
taxlaw-2860	553	17	in	in	ADP
taxlaw-2860	553	18	some	some	DET
taxlaw-2860	553	19	cases	case	NOUN
taxlaw-2860	553	20	,	,	PUNCT
taxlaw-2860	553	21	of	of	ADP
taxlaw-2860	553	22	life	life	NOUN
taxlaw-2860	553	23	itself	itself	PRON
taxlaw-2860	553	24	…	…	PUNCT
taxlaw-2860	553	25	[	[	X
taxlaw-2860	553	26	t]he	t]he	ADJ
taxlaw-2860	553	27	government	government	NOUN
taxlaw-2860	553	28	could	could	AUX
taxlaw-2860	553	29	be	be	AUX
taxlaw-2860	553	30	seen	see	VERB
taxlaw-2860	553	31	as	as	ADP
taxlaw-2860	553	32	a	a	DET
taxlaw-2860	553	33	moral	moral	ADJ
taxlaw-2860	553	34	hazard	hazard	NOUN
taxlaw-2860	553	35	,	,	PUNCT
taxlaw-2860	553	36	profiting	profit	VERB
taxlaw-2860	553	37	from	from	ADP
taxlaw-2860	553	38	death	death	NOUN
taxlaw-2860	553	39	it	it	PRON
taxlaw-2860	553	40	had	have	AUX
taxlaw-2860	553	41	compelled	compel	VERB
taxlaw-2860	553	42	.	.	PUNCT
taxlaw-2860	553	43	”	"	PUNCT
taxlaw-2860	553	44	)	)	PUNCT
taxlaw-2860	553	45	.	.	PUNCT
taxlaw-2860	554	1	117	117	NUM
taxlaw-2860	554	2	going	go	VERB
taxlaw-2860	554	3	further	far	ADV
taxlaw-2860	554	4	,	,	PUNCT
taxlaw-2860	554	5	the	the	DET
taxlaw-2860	554	6	elimination	elimination	NOUN
taxlaw-2860	554	7	of	of	ADP
taxlaw-2860	554	8	the	the	DET
taxlaw-2860	554	9	draft	draft	NOUN
taxlaw-2860	554	10	has	have	AUX
taxlaw-2860	554	11	eliminated	eliminate	VERB
taxlaw-2860	554	12	a	a	DET
taxlaw-2860	554	13	bright	bright	ADJ
taxlaw-2860	554	14	line	line	NOUN
taxlaw-2860	554	15	related	relate	VERB
taxlaw-2860	554	16	to	to	ADP
taxlaw-2860	554	17	the	the	DET
taxlaw-2860	554	18	combat	combat	NOUN
taxlaw-2860	554	19	exemption	exemption	NOUN
taxlaw-2860	554	20	and	and	CCONJ
taxlaw-2860	554	21	replaced	replace	VERB
taxlaw-2860	554	22	it	it	PRON
taxlaw-2860	554	23	with	with	ADP
taxlaw-2860	554	24	a	a	DET
taxlaw-2860	554	25	slippery	slippery	ADJ
taxlaw-2860	554	26	slope	slope	NOUN
taxlaw-2860	554	27	.	.	PUNCT
taxlaw-2860	555	1	section	section	NOUN
taxlaw-2860	555	2	2201	2201	NUM
taxlaw-2860	555	3	now	now	ADV
taxlaw-2860	555	4	exempts	exempt	VERB
taxlaw-2860	555	5	astronauts	astronaut	NOUN
taxlaw-2860	555	6	dying	die	VERB
taxlaw-2860	555	7	on	on	ADP
taxlaw-2860	555	8	missions	mission	NOUN
taxlaw-2860	555	9	from	from	ADP
taxlaw-2860	555	10	estate	estate	NOUN
taxlaw-2860	555	11	tax	tax	NOUN
taxlaw-2860	555	12	because	because	SCONJ
taxlaw-2860	555	13	proponents	proponent	NOUN
taxlaw-2860	555	14	of	of	ADP
taxlaw-2860	555	15	that	that	DET
taxlaw-2860	555	16	change	change	NOUN
taxlaw-2860	555	17	successfully	successfully	ADV
taxlaw-2860	555	18	analogized	analogize	VERB
taxlaw-2860	555	19	astronauts	astronaut	NOUN
taxlaw-2860	555	20	to	to	ADP
taxlaw-2860	555	21	modern	modern	ADJ
taxlaw-2860	555	22	soldiers	soldier	NOUN
taxlaw-2860	555	23	,	,	PUNCT
taxlaw-2860	555	24	both	both	DET
taxlaw-2860	555	25	groups	group	NOUN
taxlaw-2860	555	26	volunteering	volunteer	VERB
taxlaw-2860	555	27	to	to	PART
taxlaw-2860	555	28	expose	expose	VERB
taxlaw-2860	555	29	themselves	themselves	PRON
taxlaw-2860	555	30	to	to	ADP
taxlaw-2860	555	31	great	great	ADJ
taxlaw-2860	555	32	danger	danger	NOUN
taxlaw-2860	555	33	in	in	ADP
taxlaw-2860	555	34	the	the	DET
taxlaw-2860	555	35	name	name	NOUN
taxlaw-2860	555	36	of	of	ADP
taxlaw-2860	555	37	our	our	PRON
taxlaw-2860	555	38	national	national	ADJ
taxlaw-2860	555	39	interest	interest	NOUN
taxlaw-2860	555	40	.	.	PUNCT
taxlaw-2860	556	1	but	but	CCONJ
taxlaw-2860	556	2	what	what	PRON
taxlaw-2860	556	3	about	about	ADP
taxlaw-2860	556	4	those	those	PRON
taxlaw-2860	556	5	who	who	PRON
taxlaw-2860	556	6	secure	secure	VERB
taxlaw-2860	556	7	our	our	PRON
taxlaw-2860	556	8	domestic	domestic	ADJ
taxlaw-2860	556	9	borders	border	NOUN
taxlaw-2860	556	10	or	or	CCONJ
taxlaw-2860	556	11	devote	devote	VERB
taxlaw-2860	556	12	their	their	PRON
taxlaw-2860	556	13	lives	life	NOUN
taxlaw-2860	556	14	to	to	ADP
taxlaw-2860	556	15	service	service	NOUN
taxlaw-2860	556	16	in	in	ADP
taxlaw-2860	556	17	law	law	NOUN
taxlaw-2860	556	18	enforcement	enforcement	NOUN
taxlaw-2860	556	19	,	,	PUNCT
taxlaw-2860	556	20	or	or	CCONJ
taxlaw-2860	556	21	protecting	protect	VERB
taxlaw-2860	556	22	us	we	PRON
taxlaw-2860	556	23	from	from	ADP
taxlaw-2860	556	24	fire	fire	NOUN
taxlaw-2860	556	25	?	?	PUNCT
taxlaw-2860	557	1	the	the	DET
taxlaw-2860	557	2	distinction	distinction	NOUN
taxlaw-2860	557	3	between	between	ADP
taxlaw-2860	557	4	soldiers	soldier	NOUN
taxlaw-2860	557	5	in	in	ADP
taxlaw-2860	557	6	combat	combat	NOUN
taxlaw-2860	557	7	and	and	CCONJ
taxlaw-2860	557	8	law	law	NOUN
taxlaw-2860	557	9	enforcement	enforcement	NOUN
taxlaw-2860	557	10	involved	involve	VERB
taxlaw-2860	557	11	,	,	PUNCT
taxlaw-2860	557	12	for	for	ADP
taxlaw-2860	557	13	example	example	NOUN
taxlaw-2860	557	14	,	,	PUNCT
taxlaw-2860	557	15	in	in	ADP
taxlaw-2860	557	16	the	the	DET
taxlaw-2860	557	17	“	"	PUNCT
taxlaw-2860	557	18	war	war	NOUN
taxlaw-2860	557	19	on	on	ADP
taxlaw-2860	557	20	drugs	drug	NOUN
taxlaw-2860	557	21	”	"	PUNCT
taxlaw-2860	557	22	or	or	CCONJ
taxlaw-2860	557	23	the	the	DET
taxlaw-2860	557	24	“	"	PUNCT
taxlaw-2860	557	25	war	war	NOUN
taxlaw-2860	557	26	on	on	ADP
taxlaw-2860	557	27	terror	terror	NOUN
taxlaw-2860	557	28	”	"	PUNCT
taxlaw-2860	557	29	seems	seem	VERB
taxlaw-2860	557	30	increasingly	increasingly	ADV
taxlaw-2860	557	31	arbitrary	arbitrary	ADJ
taxlaw-2860	557	32	.	.	PUNCT
taxlaw-2860	558	1	consider	consider	VERB
taxlaw-2860	558	2	specifically	specifically	ADV
taxlaw-2860	558	3	the	the	DET
taxlaw-2860	558	4	example	example	NOUN
taxlaw-2860	558	5	of	of	ADP
taxlaw-2860	558	6	police	police	NOUN
taxlaw-2860	558	7	officer	officer	NOUN
taxlaw-2860	558	8	sean	sean	PROPN
taxlaw-2860	558	9	a.	a.	NOUN
taxlaw-2860	558	10	collier	collier	PROPN
taxlaw-2860	558	11	,	,	PUNCT
taxlaw-2860	558	12	who	who	PRON
taxlaw-2860	558	13	was	be	AUX
taxlaw-2860	558	14	killed	kill	VERB
taxlaw-2860	558	15	in	in	ADP
taxlaw-2860	558	16	the	the	DET
taxlaw-2860	558	17	aftermath	aftermath	NOUN
taxlaw-2860	558	18	of	of	ADP
taxlaw-2860	558	19	the	the	DET
taxlaw-2860	558	20	2013	2013	NUM
taxlaw-2860	558	21	boston	boston	PROPN
taxlaw-2860	558	22	marathon	marathon	NOUN
taxlaw-2860	558	23	bombing	bombing	NOUN
taxlaw-2860	558	24	but	but	CCONJ
taxlaw-2860	558	25	does	do	AUX
taxlaw-2860	558	26	not	not	PART
taxlaw-2860	558	27	come	come	VERB
taxlaw-2860	558	28	within	within	ADP
taxlaw-2860	558	29	the	the	DET
taxlaw-2860	558	30	protection	protection	NOUN
taxlaw-2860	558	31	of	of	ADP
taxlaw-2860	558	32	section	section	NOUN
taxlaw-2860	558	33	2201	2201	NUM
taxlaw-2860	558	34	.	.	PUNCT
taxlaw-2860	559	1	see	see	VERB
taxlaw-2860	559	2	supra	supra	PROPN
taxlaw-2860	559	3	notes	note	VERB
taxlaw-2860	559	4	42	42	NUM
taxlaw-2860	559	5	to	to	PART
taxlaw-2860	559	6	44	44	NUM
taxlaw-2860	559	7	and	and	CCONJ
taxlaw-2860	559	8	accompanying	accompany	VERB
taxlaw-2860	559	9	text	text	NOUN
taxlaw-2860	559	10	.	.	PUNCT
taxlaw-2860	560	1	for	for	ADP
taxlaw-2860	560	2	a	a	DET
taxlaw-2860	560	3	discussion	discussion	NOUN
taxlaw-2860	560	4	of	of	ADP
taxlaw-2860	560	5	officer	officer	NOUN
taxlaw-2860	560	6	collier	collier	PROPN
taxlaw-2860	560	7	’s	’s	PART
taxlaw-2860	560	8	death	death	NOUN
taxlaw-2860	560	9	,	,	PUNCT
taxlaw-2860	560	10	see	see	VERB
taxlaw-2860	560	11	wendy	wendy	PROPN
taxlaw-2860	560	12	ruderman	ruderman	PROPN
taxlaw-2860	560	13	,	,	PUNCT
taxlaw-2860	560	14	serge	serge	PROPN
taxlaw-2860	560	15	f.	f.	PROPN
taxlaw-2860	560	16	kovaleski	kovaleski	PROPN
taxlaw-2860	560	17	&	&	CCONJ
taxlaw-2860	560	18	michael	michael	PROPN
taxlaw-2860	560	19	cooper	cooper	PROPN
taxlaw-2860	560	20	,	,	PUNCT
taxlaw-2860	560	21	officer	officer	PROPN
taxlaw-2860	560	22	’s	’s	PART
taxlaw-2860	560	23	killing	kill	VERB
taxlaw-2860	560	24	spurred	spur	VERB
taxlaw-2860	560	25	pursuit	pursuit	NOUN
taxlaw-2860	560	26	in	in	ADP
taxlaw-2860	560	27	boston	boston	PROPN
taxlaw-2860	560	28	attack	attack	PROPN
taxlaw-2860	560	29	,	,	PUNCT
taxlaw-2860	560	30	n.y	n.y	PROPN
taxlaw-2860	560	31	.	.	PROPN
taxlaw-2860	560	32	times	times	PROPN
taxlaw-2860	560	33	,	,	PUNCT
taxlaw-2860	560	34	april	april	PROPN
taxlaw-2860	560	35	25	25	NUM
taxlaw-2860	560	36	,	,	PUNCT
taxlaw-2860	560	37	2013	2013	NUM
taxlaw-2860	560	38	,	,	PUNCT
taxlaw-2860	560	39	at	at	ADP
taxlaw-2860	560	40	a1	a1	NOUN
taxlaw-2860	560	41	(	(	PUNCT
taxlaw-2860	560	42	discussing	discuss	VERB
taxlaw-2860	560	43	officer	officer	NOUN
taxlaw-2860	560	44	collier	collier	NOUN
taxlaw-2860	560	45	’s	’s	PART
taxlaw-2860	560	46	death	death	NOUN
taxlaw-2860	560	47	and	and	CCONJ
taxlaw-2860	560	48	connecting	connect	VERB
taxlaw-2860	560	49	it	it	PRON
taxlaw-2860	560	50	to	to	ADP
taxlaw-2860	560	51	the	the	DET
taxlaw-2860	560	52	bombing	bombing	NOUN
taxlaw-2860	560	53	)	)	PUNCT
taxlaw-2860	560	54	.	.	PUNCT
taxlaw-2860	561	1	118	118	NUM
taxlaw-2860	561	2	admittedly	admittedly	ADV
taxlaw-2860	561	3	there	there	PRON
taxlaw-2860	561	4	may	may	AUX
taxlaw-2860	561	5	be	be	AUX
taxlaw-2860	561	6	no	no	DET
taxlaw-2860	561	7	such	such	ADJ
taxlaw-2860	561	8	thing	thing	NOUN
taxlaw-2860	561	9	as	as	ADP
taxlaw-2860	561	10	a	a	DET
taxlaw-2860	561	11	“	"	PUNCT
taxlaw-2860	561	12	permanent	permanent	ADJ
taxlaw-2860	561	13	”	"	PUNCT
taxlaw-2860	561	14	feature	feature	NOUN
taxlaw-2860	561	15	of	of	ADP
taxlaw-2860	561	16	our	our	PRON
taxlaw-2860	561	17	ever	ever	ADV
taxlaw-2860	561	18	-	-	PUNCT
taxlaw-2860	561	19	changing	change	VERB
taxlaw-2860	561	20	tax	tax	NOUN
taxlaw-2860	561	21	system	system	NOUN
taxlaw-2860	561	22	as	as	SCONJ
taxlaw-2860	561	23	evidenced	evidence	VERB
taxlaw-2860	561	24	by	by	ADP
taxlaw-2860	561	25	the	the	DET
taxlaw-2860	561	26	one	one	NUM
taxlaw-2860	561	27	-	-	PUNCT
taxlaw-2860	561	28	year	year	NOUN
taxlaw-2860	561	29	repeal	repeal	NOUN
taxlaw-2860	561	30	of	of	ADP
taxlaw-2860	561	31	the	the	DET
taxlaw-2860	561	32	estate	estate	NOUN
taxlaw-2860	561	33	tax	tax	NOUN
taxlaw-2860	561	34	in	in	ADP
taxlaw-2860	561	35	2010	2010	NUM
taxlaw-2860	561	36	.	.	PUNCT
taxlaw-2860	562	1	see	see	VERB
taxlaw-2860	562	2	beth	beth	PROPN
taxlaw-2860	562	3	shapiro	shapiro	PROPN
taxlaw-2860	562	4	kaufman	kaufman	PROPN
taxlaw-2860	562	5	,	,	PUNCT
taxlaw-2860	562	6	2010	2010	NUM
taxlaw-2860	562	7	:	:	PUNCT
taxlaw-2860	562	8	the	the	DET
taxlaw-2860	562	9	anatomy	anatomy	NOUN
taxlaw-2860	562	10	of	of	ADP
taxlaw-2860	562	11	a	a	DET
taxlaw-2860	562	12	train	train	NOUN
taxlaw-2860	562	13	wreck	wreck	NOUN
taxlaw-2860	562	14	,	,	PUNCT
taxlaw-2860	562	15	37	37	NUM
taxlaw-2860	562	16	est	est	X
taxlaw-2860	562	17	.	.	PUNCT
taxlaw-2860	563	1	plan	plan	NOUN
taxlaw-2860	563	2	.	.	PUNCT
taxlaw-2860	564	1	42	42	NUM
taxlaw-2860	564	2	(	(	PUNCT
taxlaw-2860	564	3	2010	2010	NUM
taxlaw-2860	564	4	)	)	PUNCT
taxlaw-2860	564	5	(	(	PUNCT
taxlaw-2860	564	6	discussing	discuss	VERB
taxlaw-2860	564	7	the	the	DET
taxlaw-2860	564	8	estate	estate	NOUN
taxlaw-2860	564	9	tax	tax	NOUN
taxlaw-2860	564	10	applicable	applicable	ADJ
taxlaw-2860	564	11	to	to	ADP
taxlaw-2860	564	12	2010	2010	NUM
taxlaw-2860	564	13	deaths	death	NOUN
taxlaw-2860	564	14	)	)	PUNCT
taxlaw-2860	564	15	.	.	PUNCT
taxlaw-2860	565	1	revision	revision	NOUN
taxlaw-2860	565	2	of	of	ADP
taxlaw-2860	565	3	the	the	DET
taxlaw-2860	565	4	code	code	NOUN
taxlaw-2860	565	5	is	be	AUX
taxlaw-2860	565	6	even	even	ADV
taxlaw-2860	565	7	more	more	ADV
taxlaw-2860	565	8	likely	likely	ADJ
taxlaw-2860	565	9	in	in	ADP
taxlaw-2860	565	10	the	the	DET
taxlaw-2860	565	11	coming	come	VERB
taxlaw-2860	565	12	year	year	NOUN
taxlaw-2860	565	13	given	give	VERB
taxlaw-2860	565	14	the	the	DET
taxlaw-2860	565	15	results	result	NOUN
taxlaw-2860	565	16	of	of	ADP
taxlaw-2860	565	17	the	the	DET
taxlaw-2860	565	18	2016	2016	NUM
taxlaw-2860	565	19	election	election	NOUN
taxlaw-2860	565	20	which	which	PRON
taxlaw-2860	565	21	left	leave	VERB
taxlaw-2860	565	22	republicans	republican	NOUN
taxlaw-2860	565	23	in	in	ADP
taxlaw-2860	565	24	control	control	NOUN
taxlaw-2860	565	25	of	of	ADP
taxlaw-2860	565	26	both	both	DET
taxlaw-2860	565	27	congress	congress	PROPN
taxlaw-2860	565	28	and	and	CCONJ
taxlaw-2860	565	29	the	the	DET
taxlaw-2860	565	30	white	white	PROPN
taxlaw-2860	565	31	house	house	PROPN
taxlaw-2860	565	32	.	.	PUNCT
taxlaw-2860	566	1	howard	howard	PROPN
taxlaw-2860	566	2	m.	m.	PROPN
taxlaw-2860	566	3	wagner	wagner	PROPN
taxlaw-2860	566	4	and	and	CCONJ
taxlaw-2860	566	5	david	david	PROPN
taxlaw-2860	566	6	a.	a.	PROPN
taxlaw-2860	566	7	lifson	lifson	PROPN
taxlaw-2860	566	8	,	,	PUNCT
taxlaw-2860	566	9	the	the	DET
taxlaw-2860	566	10	2017	2017	NUM
taxlaw-2860	566	11	]	]	PUNCT
taxlaw-2860	566	12	soldiers	soldier	NOUN
taxlaw-2860	566	13	with	with	ADP
taxlaw-2860	566	14	fortunes	fortune	NOUN
taxlaw-2860	566	15	?	?	PUNCT
taxlaw-2860	567	1	131	131	NUM
taxlaw-2860	568	1	the	the	DET
taxlaw-2860	568	2	congress	congress	PROPN
taxlaw-2860	568	3	of	of	ADP
taxlaw-2860	568	4	1917	1917	NUM
taxlaw-2860	568	5	was	be	AUX
taxlaw-2860	568	6	operating	operate	VERB
taxlaw-2860	568	7	under	under	ADP
taxlaw-2860	568	8	the	the	DET
taxlaw-2860	568	9	assumption	assumption	NOUN
taxlaw-2860	568	10	that	that	SCONJ
taxlaw-2860	568	11	the	the	DET
taxlaw-2860	568	12	heightened	heighten	VERB
taxlaw-2860	568	13	wartime	wartime	ADJ
taxlaw-2860	568	14	estate	estate	NOUN
taxlaw-2860	568	15	tax	tax	NOUN
taxlaw-2860	568	16	would	would	AUX
taxlaw-2860	568	17	be	be	AUX
taxlaw-2860	568	18	repealed	repeal	VERB
taxlaw-2860	568	19	after	after	ADP
taxlaw-2860	568	20	the	the	DET
taxlaw-2860	568	21	war	war	NOUN
taxlaw-2860	568	22	.	.	PUNCT
taxlaw-2860	569	1	proponents	proponent	NOUN
taxlaw-2860	569	2	of	of	ADP
taxlaw-2860	569	3	the	the	DET
taxlaw-2860	569	4	tax	tax	NOUN
taxlaw-2860	569	5	had	have	AUX
taxlaw-2860	569	6	promised	promise	VERB
taxlaw-2860	569	7	their	their	PRON
taxlaw-2860	569	8	fellow	fellow	ADJ
taxlaw-2860	569	9	legislators	legislator	NOUN
taxlaw-2860	569	10	that	that	SCONJ
taxlaw-2860	569	11	“	"	PUNCT
taxlaw-2860	569	12	as	as	ADV
taxlaw-2860	569	13	soon	soon	ADV
taxlaw-2860	569	14	as	as	SCONJ
taxlaw-2860	569	15	the	the	DET
taxlaw-2860	569	16	war	war	NOUN
taxlaw-2860	569	17	ends	end	VERB
taxlaw-2860	569	18	,	,	PUNCT
taxlaw-2860	569	19	this	this	DET
taxlaw-2860	569	20	tax	tax	NOUN
taxlaw-2860	569	21	will	will	AUX
taxlaw-2860	569	22	likewise	likewise	ADV
taxlaw-2860	569	23	end	end	VERB
taxlaw-2860	569	24	.	.	PUNCT
taxlaw-2860	570	1	”119	”119	PROPN
taxlaw-2860	570	2	for	for	ADP
taxlaw-2860	570	3	this	this	DET
taxlaw-2860	570	4	reason	reason	NOUN
taxlaw-2860	570	5	,	,	PUNCT
taxlaw-2860	570	6	the	the	DET
taxlaw-2860	570	7	wartime	wartime	ADJ
taxlaw-2860	570	8	estate	estate	NOUN
taxlaw-2860	570	9	tax	tax	NOUN
taxlaw-2860	570	10	could	could	AUX
taxlaw-2860	570	11	be	be	AUX
taxlaw-2860	570	12	assailed	assail	VERB
taxlaw-2860	570	13	as	as	ADV
taxlaw-2860	570	14	arbitrary	arbitrary	ADJ
taxlaw-2860	570	15	in	in	ADP
taxlaw-2860	570	16	its	its	PRON
taxlaw-2860	570	17	application	application	NOUN
taxlaw-2860	570	18	—	—	PUNCT
taxlaw-2860	570	19	those	those	PRON
taxlaw-2860	570	20	who	who	PRON
taxlaw-2860	570	21	died	die	VERB
taxlaw-2860	570	22	during	during	ADP
taxlaw-2860	570	23	the	the	DET
taxlaw-2860	570	24	war	war	NOUN
taxlaw-2860	570	25	would	would	AUX
taxlaw-2860	570	26	pay	pay	VERB
taxlaw-2860	570	27	tax	tax	NOUN
taxlaw-2860	570	28	at	at	ADP
taxlaw-2860	570	29	a	a	DET
taxlaw-2860	570	30	higher	high	ADJ
taxlaw-2860	570	31	rate	rate	NOUN
taxlaw-2860	570	32	than	than	ADP
taxlaw-2860	570	33	those	those	PRON
taxlaw-2860	570	34	who	who	PRON
taxlaw-2860	570	35	died	die	VERB
taxlaw-2860	570	36	at	at	ADP
taxlaw-2860	570	37	other	other	ADJ
taxlaw-2860	570	38	times	time	NOUN
taxlaw-2860	570	39	.	.	PUNCT
taxlaw-2860	571	1	as	as	SCONJ
taxlaw-2860	571	2	one	one	NUM
taxlaw-2860	571	3	congressman	congressman	NOUN
taxlaw-2860	571	4	argued	argue	VERB
taxlaw-2860	571	5	,	,	PUNCT
taxlaw-2860	571	6	“	"	PUNCT
taxlaw-2860	571	7	i	i	PRON
taxlaw-2860	571	8	do	do	AUX
taxlaw-2860	571	9	not	not	PART
taxlaw-2860	571	10	see	see	VERB
taxlaw-2860	571	11	…	…	PUNCT
taxlaw-2860	571	12	why	why	SCONJ
taxlaw-2860	571	13	a	a	DET
taxlaw-2860	571	14	tax	tax	NOUN
taxlaw-2860	571	15	should	should	AUX
taxlaw-2860	571	16	be	be	AUX
taxlaw-2860	571	17	higher	high	ADJ
taxlaw-2860	571	18	which	which	PRON
taxlaw-2860	571	19	occurs	occur	VERB
taxlaw-2860	571	20	once	once	ADV
taxlaw-2860	571	21	in	in	ADP
taxlaw-2860	571	22	a	a	DET
taxlaw-2860	571	23	lifetime	lifetime	NOUN
taxlaw-2860	571	24	,	,	PUNCT
taxlaw-2860	571	25	on	on	ADP
taxlaw-2860	571	26	a	a	DET
taxlaw-2860	571	27	death	death	NOUN
taxlaw-2860	571	28	that	that	PRON
taxlaw-2860	571	29	occurs	occur	VERB
taxlaw-2860	571	30	during	during	ADP
taxlaw-2860	571	31	war	war	NOUN
taxlaw-2860	571	32	,	,	PUNCT
taxlaw-2860	571	33	than	than	ADP
taxlaw-2860	571	34	at	at	ADP
taxlaw-2860	571	35	any	any	DET
taxlaw-2860	571	36	other	other	ADJ
taxlaw-2860	571	37	time	time	NOUN
taxlaw-2860	571	38	.	.	PUNCT
taxlaw-2860	572	1	”120	”120	ADJ
taxlaw-2860	572	2	others	other	NOUN
taxlaw-2860	572	3	agreed	agree	VERB
taxlaw-2860	572	4	that	that	SCONJ
taxlaw-2860	572	5	such	such	DET
taxlaw-2860	572	6	a	a	DET
taxlaw-2860	572	7	tax	tax	NOUN
taxlaw-2860	572	8	would	would	AUX
taxlaw-2860	572	9	be	be	AUX
taxlaw-2860	572	10	capricious	capricious	ADJ
taxlaw-2860	572	11	and	and	CCONJ
taxlaw-2860	572	12	“	"	PUNCT
taxlaw-2860	572	13	unjust	unjust	ADJ
taxlaw-2860	572	14	.	.	PUNCT
taxlaw-2860	573	1	”121	”121	PUNCT
taxlaw-2860	573	2	the	the	DET
taxlaw-2860	573	3	senate	senate	PROPN
taxlaw-2860	573	4	in	in	ADP
taxlaw-2860	573	5	particular	particular	ADJ
taxlaw-2860	573	6	seemed	seem	VERB
taxlaw-2860	573	7	swayed	sway	VERB
taxlaw-2860	573	8	by	by	ADP
taxlaw-2860	573	9	these	these	DET
taxlaw-2860	573	10	arguments	argument	NOUN
taxlaw-2860	573	11	.	.	PUNCT
taxlaw-2860	574	1	the	the	DET
taxlaw-2860	574	2	finance	finance	PROPN
taxlaw-2860	574	3	committee	committee	NOUN
taxlaw-2860	574	4	proposed	propose	VERB
taxlaw-2860	574	5	deletion	deletion	NOUN
taxlaw-2860	574	6	of	of	ADP
taxlaw-2860	574	7	the	the	DET
taxlaw-2860	574	8	wartime	wartime	ADJ
taxlaw-2860	574	9	estate	estate	NOUN
taxlaw-2860	574	10	tax	tax	NOUN
taxlaw-2860	574	11	from	from	ADP
taxlaw-2860	574	12	the	the	DET
taxlaw-2860	574	13	revenue	revenue	NOUN
taxlaw-2860	574	14	bill	bill	NOUN
taxlaw-2860	574	15	,	,	PUNCT
taxlaw-2860	574	16	contending	contend	VERB
taxlaw-2860	574	17	that	that	SCONJ
taxlaw-2860	574	18	it	it	PRON
taxlaw-2860	574	19	would	would	AUX
taxlaw-2860	574	20	unjustly	unjustly	ADV
taxlaw-2860	574	21	punish	punish	VERB
taxlaw-2860	574	22	those	those	PRON
taxlaw-2860	574	23	who	who	PRON
taxlaw-2860	574	24	died	die	VERB
taxlaw-2860	574	25	during	during	ADP
taxlaw-2860	574	26	wartime	wartime	NOUN
taxlaw-2860	574	27	while	while	SCONJ
taxlaw-2860	574	28	leaving	leave	VERB
taxlaw-2860	574	29	unaffected	unaffected	ADJ
taxlaw-2860	574	30	those	those	PRON
taxlaw-2860	574	31	“	"	PUNCT
taxlaw-2860	574	32	who	who	PRON
taxlaw-2860	574	33	had	have	VERB
taxlaw-2860	574	34	the	the	DET
taxlaw-2860	574	35	good	good	ADJ
taxlaw-2860	574	36	fortune	fortune	NOUN
taxlaw-2860	574	37	to	to	PART
taxlaw-2860	574	38	outlive	outlive	VERB
taxlaw-2860	574	39	the	the	DET
taxlaw-2860	574	40	period	period	NOUN
taxlaw-2860	574	41	of	of	ADP
taxlaw-2860	574	42	the	the	DET
taxlaw-2860	574	43	war	war	NOUN
taxlaw-2860	574	44	.	.	PUNCT
taxlaw-2860	574	45	”122	”122	PUNCT
taxlaw-2860	575	1	the	the	DET
taxlaw-2860	575	2	broader	broad	ADJ
taxlaw-2860	575	3	senate	senate	PROPN
taxlaw-2860	575	4	agreed	agree	VERB
taxlaw-2860	575	5	,	,	PUNCT
taxlaw-2860	575	6	voting	vote	VERB
taxlaw-2860	575	7	to	to	PART
taxlaw-2860	575	8	strike	strike	VERB
taxlaw-2860	575	9	the	the	DET
taxlaw-2860	575	10	tax.123	tax.123	NOUN
taxlaw-2860	575	11	when	when	SCONJ
taxlaw-2860	575	12	the	the	DET
taxlaw-2860	575	13	compromise	compromise	PROPN
taxlaw-2860	575	14	committee	committee	NOUN
taxlaw-2860	575	15	restored	restore	VERB
taxlaw-2860	575	16	the	the	DET
taxlaw-2860	575	17	tax	tax	NOUN
taxlaw-2860	575	18	,	,	PUNCT
taxlaw-2860	575	19	they	they	PRON
taxlaw-2860	575	20	also	also	ADV
taxlaw-2860	575	21	added	add	VERB
taxlaw-2860	575	22	the	the	DET
taxlaw-2860	575	23	combat	combat	NOUN
taxlaw-2860	575	24	exemption	exemption	NOUN
taxlaw-2860	575	25	.	.	PUNCT
taxlaw-2860	576	1	by	by	ADP
taxlaw-2860	576	2	so	so	ADV
taxlaw-2860	576	3	doing	do	VERB
taxlaw-2860	576	4	,	,	PUNCT
taxlaw-2860	576	5	they	they	PRON
taxlaw-2860	576	6	addressed	address	VERB
taxlaw-2860	576	7	the	the	DET
taxlaw-2860	576	8	most	most	ADV
taxlaw-2860	576	9	obvious	obvious	ADJ
taxlaw-2860	576	10	source	source	NOUN
taxlaw-2860	576	11	of	of	ADP
taxlaw-2860	576	12	potential	potential	ADJ
taxlaw-2860	576	13	injustice	injustice	NOUN
taxlaw-2860	576	14	resulting	result	VERB
taxlaw-2860	576	15	from	from	ADP
taxlaw-2860	576	16	a	a	DET
taxlaw-2860	576	17	wartime	wartime	ADJ
taxlaw-2860	576	18	estate	estate	NOUN
taxlaw-2860	576	19	tax	tax	NOUN
taxlaw-2860	576	20	:	:	PUNCT
taxlaw-2860	576	21	the	the	DET
taxlaw-2860	576	22	soldier	soldier	NOUN
taxlaw-2860	576	23	whose	whose	DET
taxlaw-2860	576	24	life	life	NOUN
taxlaw-2860	576	25	was	be	AUX
taxlaw-2860	576	26	cut	cut	VERB
taxlaw-2860	576	27	short	short	ADJ
taxlaw-2860	576	28	by	by	ADP
taxlaw-2860	576	29	the	the	DET
taxlaw-2860	576	30	war	war	NOUN
taxlaw-2860	576	31	,	,	PUNCT
taxlaw-2860	576	32	thus	thus	ADV
taxlaw-2860	576	33	exposing	expose	VERB
taxlaw-2860	576	34	him	he	PRON
taxlaw-2860	576	35	to	to	ADP
taxlaw-2860	576	36	the	the	DET
taxlaw-2860	576	37	double	double	ADJ
taxlaw-2860	576	38	penalty	penalty	NOUN
taxlaw-2860	576	39	of	of	ADP
taxlaw-2860	576	40	a	a	DET
taxlaw-2860	576	41	shortened	shorten	VERB
taxlaw-2860	576	42	life	life	NOUN
taxlaw-2860	576	43	and	and	CCONJ
taxlaw-2860	576	44	heightened	heightened	ADJ
taxlaw-2860	576	45	estate	estate	NOUN
taxlaw-2860	576	46	taxation	taxation	NOUN
taxlaw-2860	576	47	.	.	PUNCT
taxlaw-2860	577	1	at	at	ADP
taxlaw-2860	577	2	the	the	DET
taxlaw-2860	577	3	same	same	ADJ
taxlaw-2860	577	4	time	time	NOUN
taxlaw-2860	577	5	,	,	PUNCT
taxlaw-2860	577	6	however	however	ADV
taxlaw-2860	577	7	,	,	PUNCT
taxlaw-2860	577	8	congress	congress	PROPN
taxlaw-2860	577	9	understood	understand	VERB
taxlaw-2860	577	10	that	that	SCONJ
taxlaw-2860	577	11	soldiers	soldier	NOUN
taxlaw-2860	577	12	,	,	PUNCT
taxlaw-2860	577	13	like	like	ADP
taxlaw-2860	577	14	all	all	DET
taxlaw-2860	577	15	other	other	ADJ
taxlaw-2860	577	16	humans	human	NOUN
taxlaw-2860	577	17	,	,	PUNCT
taxlaw-2860	577	18	must	must	AUX
taxlaw-2860	577	19	ultimately	ultimately	ADV
taxlaw-2860	577	20	die	die	VERB
taxlaw-2860	577	21	and	and	CCONJ
taxlaw-2860	577	22	rightly	rightly	ADV
taxlaw-2860	577	23	should	should	AUX
taxlaw-2860	577	24	pay	pay	VERB
taxlaw-2860	577	25	tax	tax	NOUN
taxlaw-2860	577	26	by	by	ADP
taxlaw-2860	577	27	virtue	virtue	NOUN
taxlaw-2860	577	28	of	of	ADP
taxlaw-2860	577	29	those	those	DET
taxlaw-2860	577	30	deaths	death	NOUN
taxlaw-2860	577	31	.	.	PUNCT
taxlaw-2860	578	1	this	this	DET
taxlaw-2860	578	2	logic	logic	NOUN
taxlaw-2860	578	3	explains	explain	VERB
taxlaw-2860	578	4	why	why	SCONJ
taxlaw-2860	578	5	the	the	DET
taxlaw-2860	578	6	initial	initial	ADJ
taxlaw-2860	578	7	combat	combat	NOUN
taxlaw-2860	578	8	exemption	exemption	NOUN
taxlaw-2860	578	9	provided	provide	VERB
taxlaw-2860	578	10	for	for	SCONJ
taxlaw-2860	578	11	soldiers	soldier	NOUN
taxlaw-2860	578	12	to	to	PART
taxlaw-2860	578	13	pay	pay	VERB
taxlaw-2860	578	14	estate	estate	NOUN
taxlaw-2860	578	15	tax	tax	NOUN
taxlaw-2860	578	16	at	at	ADP
taxlaw-2860	578	17	the	the	DET
taxlaw-2860	578	18	standard	standard	NOUN
taxlaw-2860	578	19	(	(	PUNCT
taxlaw-2860	578	20	pre	pre	ADJ
taxlaw-2860	578	21	-	-	ADJ
taxlaw-2860	578	22	war	war	ADJ
taxlaw-2860	578	23	)	)	PUNCT
taxlaw-2860	578	24	tax	tax	NOUN
taxlaw-2860	578	25	rates	rate	NOUN
taxlaw-2860	578	26	,	,	PUNCT
taxlaw-2860	578	27	the	the	DET
taxlaw-2860	578	28	ones	one	NOUN
taxlaw-2860	578	29	congress	congress	PROPN
taxlaw-2860	578	30	expected	expect	VERB
taxlaw-2860	578	31	to	to	PART
taxlaw-2860	578	32	remain	remain	VERB
taxlaw-2860	578	33	in	in	ADP
taxlaw-2860	578	34	effect	effect	NOUN
taxlaw-2860	578	35	after	after	SCONJ
taxlaw-2860	578	36	the	the	DET
taxlaw-2860	578	37	war	war	NOUN
taxlaw-2860	578	38	’s	’s	PART
taxlaw-2860	578	39	end.124	end.124	NOUN
taxlaw-2860	578	40	put	put	VERB
taxlaw-2860	578	41	another	another	DET
taxlaw-2860	578	42	way	way	NOUN
taxlaw-2860	578	43	,	,	PUNCT
taxlaw-2860	578	44	soldiers	soldier	NOUN
taxlaw-2860	578	45	were	be	AUX
taxlaw-2860	578	46	exempted	exempt	VERB
taxlaw-2860	578	47	from	from	ADP
taxlaw-2860	578	48	the	the	DET
taxlaw-2860	578	49	estate	estate	NOUN
taxlaw-2860	578	50	tax	tax	NOUN
taxlaw-2860	578	51	consequences	consequence	NOUN
taxlaw-2860	578	52	of	of	ADP
taxlaw-2860	578	53	wartime	wartime	ADJ
taxlaw-2860	578	54	death	death	NOUN
taxlaw-2860	578	55	.	.	PUNCT
taxlaw-2860	579	1	they	they	PRON
taxlaw-2860	579	2	were	be	AUX
taxlaw-2860	579	3	not	not	PART
taxlaw-2860	579	4	exempted	exempt	VERB
taxlaw-2860	579	5	from	from	ADP
taxlaw-2860	579	6	the	the	DET
taxlaw-2860	579	7	tax	tax	NOUN
taxlaw-2860	579	8	consequences	consequence	NOUN
taxlaw-2860	579	9	of	of	ADP
taxlaw-2860	579	10	death	death	NOUN
taxlaw-2860	579	11	itself.125	itself.125	NOUN
taxlaw-2860	579	12	taxes	taxis	NOUN
taxlaw-2860	579	13	they	they	PRON
taxlaw-2860	579	14	are	be	AUX
taxlaw-2860	579	15	a	a	DET
taxlaw-2860	579	16	changin	changin	NOUN
taxlaw-2860	579	17	’	'	PUNCT
taxlaw-2860	579	18	,	,	PUNCT
taxlaw-2860	579	19	98	98	NUM
taxlaw-2860	579	20	prac	prac	NOUN
taxlaw-2860	579	21	.	.	PUNCT
taxlaw-2860	580	1	tax	tax	NOUN
taxlaw-2860	580	2	strategies	strategy	NOUN
taxlaw-2860	580	3	38	38	NUM
taxlaw-2860	580	4	,	,	PUNCT
taxlaw-2860	580	5	38	38	NUM
taxlaw-2860	580	6	(	(	PUNCT
taxlaw-2860	580	7	2017	2017	NUM
taxlaw-2860	580	8	)	)	PUNCT
taxlaw-2860	580	9	(	(	PUNCT
taxlaw-2860	580	10	“	"	PUNCT
taxlaw-2860	580	11	with	with	ADP
taxlaw-2860	580	12	the	the	DET
taxlaw-2860	580	13	republican	republican	PROPN
taxlaw-2860	580	14	party	party	PROPN
taxlaw-2860	580	15	in	in	ADP
taxlaw-2860	580	16	control	control	NOUN
taxlaw-2860	580	17	of	of	ADP
taxlaw-2860	580	18	congress	congress	PROPN
taxlaw-2860	580	19	and	and	CCONJ
taxlaw-2860	580	20	the	the	DET
taxlaw-2860	580	21	presidency	presidency	NOUN
taxlaw-2860	580	22	,	,	PUNCT
taxlaw-2860	580	23	tax	tax	NOUN
taxlaw-2860	580	24	reform	reform	NOUN
taxlaw-2860	580	25	certainly	certainly	ADV
taxlaw-2860	580	26	will	will	AUX
taxlaw-2860	580	27	be	be	AUX
taxlaw-2860	580	28	a	a	DET
taxlaw-2860	580	29	focus	focus	NOUN
taxlaw-2860	580	30	in	in	ADP
taxlaw-2860	580	31	2017	2017	NUM
taxlaw-2860	580	32	and	and	CCONJ
taxlaw-2860	580	33	potentially	potentially	ADV
taxlaw-2860	580	34	beyond	beyond	ADP
taxlaw-2860	580	35	…	…	PUNCT
taxlaw-2860	580	36	”	"	PUNCT
taxlaw-2860	580	37	)	)	PUNCT
taxlaw-2860	580	38	.	.	PUNCT
taxlaw-2860	581	1	my	my	PRON
taxlaw-2860	581	2	point	point	NOUN
taxlaw-2860	581	3	is	be	AUX
taxlaw-2860	581	4	solely	solely	ADV
taxlaw-2860	581	5	that	that	SCONJ
taxlaw-2860	581	6	the	the	DET
taxlaw-2860	581	7	modern	modern	ADJ
taxlaw-2860	581	8	1916	1916	NUM
taxlaw-2860	581	9	estate	estate	NOUN
taxlaw-2860	581	10	tax	tax	NOUN
taxlaw-2860	581	11	has	have	AUX
taxlaw-2860	581	12	proven	prove	VERB
taxlaw-2860	581	13	to	to	PART
taxlaw-2860	581	14	be	be	AUX
taxlaw-2860	581	15	much	much	ADV
taxlaw-2860	581	16	more	more	ADV
taxlaw-2860	581	17	long	long	ADV
taxlaw-2860	581	18	-	-	PUNCT
taxlaw-2860	581	19	lived	live	VERB
taxlaw-2860	581	20	than	than	ADP
taxlaw-2860	581	21	its	its	PRON
taxlaw-2860	581	22	antecedents	antecedent	NOUN
taxlaw-2860	581	23	.	.	PUNCT
taxlaw-2860	582	1	since	since	SCONJ
taxlaw-2860	582	2	the	the	DET
taxlaw-2860	582	3	last	last	ADJ
taxlaw-2860	582	4	two	two	NUM
taxlaw-2860	582	5	u.s	u.s	PROPN
taxlaw-2860	582	6	.	.	PROPN
taxlaw-2860	582	7	world	world	PROPN
taxlaw-2860	582	8	war	war	NOUN
taxlaw-2860	582	9	i	i	PRON
taxlaw-2860	582	10	veterans	veteran	NOUN
taxlaw-2860	582	11	died	die	VERB
taxlaw-2860	582	12	in	in	ADP
taxlaw-2860	582	13	2009	2009	NUM
taxlaw-2860	582	14	and	and	CCONJ
taxlaw-2860	582	15	2011	2011	NUM
taxlaw-2860	582	16	,	,	PUNCT
taxlaw-2860	582	17	the	the	DET
taxlaw-2860	582	18	estate	estate	NOUN
taxlaw-2860	582	19	tax	tax	NOUN
taxlaw-2860	582	20	ended	end	VERB
taxlaw-2860	582	21	up	up	ADP
taxlaw-2860	582	22	being	be	AUX
taxlaw-2860	582	23	in	in	ADP
taxlaw-2860	582	24	force	force	NOUN
taxlaw-2860	582	25	at	at	ADP
taxlaw-2860	582	26	death	death	NOUN
taxlaw-2860	582	27	of	of	ADP
taxlaw-2860	582	28	every	every	DET
taxlaw-2860	582	29	american	american	PROPN
taxlaw-2860	582	30	who	who	PRON
taxlaw-2860	582	31	served	serve	VERB
taxlaw-2860	582	32	in	in	ADP
taxlaw-2860	582	33	world	world	PROPN
taxlaw-2860	582	34	war	war	PROPN
taxlaw-2860	582	35	i.	i.	PROPN
taxlaw-2860	582	36	see	see	VERB
taxlaw-2860	582	37	paul	paul	PROPN
taxlaw-2860	582	38	courson	courson	PROPN
taxlaw-2860	582	39	,	,	PUNCT
taxlaw-2860	582	40	last	last	ADJ
taxlaw-2860	582	41	living	live	VERB
taxlaw-2860	582	42	u.s	u.s	PROPN
taxlaw-2860	582	43	.	.	PROPN
taxlaw-2860	582	44	world	world	PROPN
taxlaw-2860	582	45	war	war	NOUN
taxlaw-2860	582	46	i	i	PRON
taxlaw-2860	582	47	veteran	veteran	NOUN
taxlaw-2860	582	48	dies	die	VERB
taxlaw-2860	582	49	,	,	PUNCT
taxlaw-2860	582	50	cnn	cnn	PROPN
taxlaw-2860	582	51	(	(	PUNCT
taxlaw-2860	582	52	feb	feb	PROPN
taxlaw-2860	582	53	.	.	PROPN
taxlaw-2860	582	54	28	28	NUM
taxlaw-2860	582	55	,	,	PUNCT
taxlaw-2860	582	56	2011	2011	NUM
taxlaw-2860	582	57	,	,	PUNCT
taxlaw-2860	582	58	9:33	9:33	NUM
taxlaw-2860	582	59	pm	pm	NOUN
taxlaw-2860	582	60	)	)	PUNCT
taxlaw-2860	582	61	,	,	PUNCT
taxlaw-2860	582	62	http://www.cnn.com/2011/us/02/27/wwi.veteran.death/	http://www.cnn.com/2011/us/02/27/wwi.veteran.death/	NOUN
taxlaw-2860	583	1	[	[	X
taxlaw-2860	583	2	https://perma.cc/l93r-lg8h	https://perma.cc/l93r-lg8h	X
taxlaw-2860	583	3	]	]	X
taxlaw-2860	583	4	(	(	PUNCT
taxlaw-2860	583	5	reporting	report	VERB
taxlaw-2860	583	6	the	the	DET
taxlaw-2860	583	7	2011	2011	NUM
taxlaw-2860	583	8	death	death	NOUN
taxlaw-2860	583	9	of	of	ADP
taxlaw-2860	583	10	the	the	DET
taxlaw-2860	583	11	last	last	ADJ
taxlaw-2860	583	12	u.s	u.s	PROPN
taxlaw-2860	583	13	.	.	PROPN
taxlaw-2860	583	14	world	world	PROPN
taxlaw-2860	583	15	war	war	PROPN
taxlaw-2860	583	16	i	i	PRON
taxlaw-2860	583	17	veteran	veteran	VERB
taxlaw-2860	583	18	,	,	PUNCT
taxlaw-2860	583	19	frank	frank	ADJ
taxlaw-2860	583	20	buckles	buckle	NOUN
taxlaw-2860	583	21	)	)	PUNCT
taxlaw-2860	583	22	;	;	PUNCT
taxlaw-2860	583	23	wikipedia	wikipedia	PROPN
taxlaw-2860	583	24	,	,	PUNCT
taxlaw-2860	583	25	robley	robley	PROPN
taxlaw-2860	583	26	rex	rex	PROPN
taxlaw-2860	583	27	,	,	PUNCT
taxlaw-2860	583	28	https://en.wikipedia.org/wiki/robley_rex	https://en.wikipedia.org/wiki/robley_rex	PROPN
taxlaw-2860	583	29	[	[	X
taxlaw-2860	583	30	https://perma.cc/gys9zqb4	https://perma.cc/gys9zqb4	X
taxlaw-2860	583	31	]	]	X
taxlaw-2860	583	32	(	(	PUNCT
taxlaw-2860	583	33	reporting	report	VERB
taxlaw-2860	583	34	the	the	DET
taxlaw-2860	583	35	2009	2009	NUM
taxlaw-2860	583	36	death	death	NOUN
taxlaw-2860	583	37	of	of	ADP
taxlaw-2860	583	38	the	the	DET
taxlaw-2860	583	39	second	second	ADJ
taxlaw-2860	583	40	-	-	PUNCT
taxlaw-2860	583	41	to	to	ADP
taxlaw-2860	583	42	-	-	PUNCT
taxlaw-2860	583	43	last	last	ADJ
taxlaw-2860	583	44	u.s	u.s	PROPN
taxlaw-2860	583	45	.	.	PROPN
taxlaw-2860	583	46	world	world	PROPN
taxlaw-2860	583	47	war	war	PROPN
taxlaw-2860	583	48	i	i	PRON
taxlaw-2860	583	49	veteran	veteran	NOUN
taxlaw-2860	583	50	,	,	PUNCT
taxlaw-2860	583	51	robley	robley	PROPN
taxlaw-2860	583	52	rex	rex	PROPN
taxlaw-2860	583	53	)	)	PUNCT
taxlaw-2860	583	54	(	(	PUNCT
taxlaw-2860	583	55	as	as	ADP
taxlaw-2860	583	56	of	of	ADP
taxlaw-2860	583	57	oct	oct	PROPN
taxlaw-2860	583	58	.	.	PROPN
taxlaw-2860	583	59	16	16	NUM
taxlaw-2860	583	60	,	,	PUNCT
taxlaw-2860	583	61	2017	2017	NUM
taxlaw-2860	583	62	,	,	PUNCT
taxlaw-2860	583	63	11:17	11:17	NUM
taxlaw-2860	583	64	est	est	X
taxlaw-2860	583	65	)	)	PUNCT
taxlaw-2860	583	66	.	.	PUNCT
taxlaw-2860	584	1	119	119	NUM
taxlaw-2860	584	2	55	55	NUM
taxlaw-2860	584	3	cong	cong	NOUN
taxlaw-2860	584	4	.	.	PUNCT
taxlaw-2860	585	1	rec	rec	PROPN
taxlaw-2860	585	2	.	.	PUNCT
taxlaw-2860	586	1	h2,726	h2,726	NOUN
taxlaw-2860	586	2	(	(	PUNCT
taxlaw-2860	586	3	daily	daily	PROPN
taxlaw-2860	586	4	ed	ed	NOUN
taxlaw-2860	586	5	.	.	PUNCT
taxlaw-2860	587	1	may	may	AUX
taxlaw-2860	587	2	22	22	NUM
taxlaw-2860	587	3	,	,	PUNCT
taxlaw-2860	587	4	1917	1917	NUM
taxlaw-2860	587	5	)	)	PUNCT
taxlaw-2860	587	6	(	(	PUNCT
taxlaw-2860	587	7	statement	statement	NOUN
taxlaw-2860	587	8	of	of	ADP
taxlaw-2860	587	9	rep	rep	PROPN
taxlaw-2860	587	10	.	.	PROPN
taxlaw-2860	587	11	miller	miller	PROPN
taxlaw-2860	587	12	)	)	PUNCT
taxlaw-2860	587	13	.	.	PUNCT
taxlaw-2860	588	1	senator	senator	PROPN
taxlaw-2860	588	2	penrose	penrose	PROPN
taxlaw-2860	588	3	,	,	PUNCT
taxlaw-2860	588	4	one	one	NUM
taxlaw-2860	588	5	of	of	ADP
taxlaw-2860	588	6	the	the	DET
taxlaw-2860	588	7	senate	senate	PROPN
taxlaw-2860	588	8	conferees	conferee	NOUN
taxlaw-2860	588	9	,	,	PUNCT
taxlaw-2860	588	10	agreed	agree	VERB
taxlaw-2860	588	11	:	:	PUNCT
taxlaw-2860	588	12	“	"	PUNCT
taxlaw-2860	588	13	this	this	DET
taxlaw-2860	588	14	bill	bill	NOUN
taxlaw-2860	588	15	is	be	AUX
taxlaw-2860	588	16	only	only	ADV
taxlaw-2860	588	17	for	for	ADP
taxlaw-2860	588	18	the	the	DET
taxlaw-2860	588	19	duration	duration	NOUN
taxlaw-2860	588	20	of	of	ADP
taxlaw-2860	588	21	the	the	DET
taxlaw-2860	588	22	war	war	NOUN
taxlaw-2860	588	23	.	.	PUNCT
taxlaw-2860	588	24	”	"	PUNCT
taxlaw-2860	589	1	55	55	NUM
taxlaw-2860	589	2	cong	cong	NOUN
taxlaw-2860	589	3	.	.	PUNCT
taxlaw-2860	590	1	rec	rec	PROPN
taxlaw-2860	590	2	.	.	PUNCT
taxlaw-2860	591	1	s7,628	s7,628	PROPN
taxlaw-2860	591	2	(	(	PUNCT
taxlaw-2860	591	3	daily	daily	PROPN
taxlaw-2860	591	4	ed	ed	NOUN
taxlaw-2860	591	5	.	.	PUNCT
taxlaw-2860	591	6	oct	oct	PROPN
taxlaw-2860	591	7	.	.	PROPN
taxlaw-2860	591	8	2	2	NUM
taxlaw-2860	591	9	,	,	PUNCT
taxlaw-2860	591	10	1917	1917	NUM
taxlaw-2860	591	11	)	)	PUNCT
taxlaw-2860	592	1	(	(	PUNCT
taxlaw-2860	592	2	statement	statement	NOUN
taxlaw-2860	592	3	of	of	ADP
taxlaw-2860	592	4	sen	sen	PROPN
taxlaw-2860	592	5	.	.	PROPN
taxlaw-2860	592	6	penrose	penrose	PROPN
taxlaw-2860	592	7	)	)	PUNCT
taxlaw-2860	592	8	.	.	PUNCT
taxlaw-2860	593	1	120	120	NUM
taxlaw-2860	593	2	55	55	NUM
taxlaw-2860	593	3	cong	cong	NOUN
taxlaw-2860	593	4	.	.	PUNCT
taxlaw-2860	594	1	rec	rec	PROPN
taxlaw-2860	594	2	.	.	PUNCT
taxlaw-2860	595	1	h2,726	h2,726	NOUN
taxlaw-2860	595	2	(	(	PUNCT
taxlaw-2860	595	3	daily	daily	PROPN
taxlaw-2860	595	4	ed	ed	NOUN
taxlaw-2860	595	5	.	.	PUNCT
taxlaw-2860	596	1	may	may	AUX
taxlaw-2860	596	2	22	22	NUM
taxlaw-2860	596	3	,	,	PUNCT
taxlaw-2860	596	4	1917	1917	NUM
taxlaw-2860	596	5	)	)	PUNCT
taxlaw-2860	596	6	.	.	PUNCT
taxlaw-2860	597	1	121	121	NUM
taxlaw-2860	597	2	55	55	NUM
taxlaw-2860	597	3	cong	cong	NOUN
taxlaw-2860	597	4	.	.	PUNCT
taxlaw-2860	598	1	rec	rec	PROPN
taxlaw-2860	598	2	.	.	PUNCT
taxlaw-2860	599	1	h2,228	h2,228	PROPN
taxlaw-2860	599	2	(	(	PUNCT
taxlaw-2860	599	3	daily	daily	PROPN
taxlaw-2860	599	4	ed	ed	NOUN
taxlaw-2860	599	5	.	.	PUNCT
taxlaw-2860	600	1	may	may	AUX
taxlaw-2860	600	2	12	12	NUM
taxlaw-2860	600	3	,	,	PUNCT
taxlaw-2860	600	4	1917	1917	NUM
taxlaw-2860	600	5	)	)	PUNCT
taxlaw-2860	600	6	(	(	PUNCT
taxlaw-2860	600	7	report	report	NOUN
taxlaw-2860	600	8	of	of	ADP
taxlaw-2860	600	9	the	the	DET
taxlaw-2860	600	10	committee	committee	NOUN
taxlaw-2860	600	11	on	on	ADP
taxlaw-2860	600	12	financing	finance	VERB
taxlaw-2860	600	13	war	war	NOUN
taxlaw-2860	600	14	to	to	ADP
taxlaw-2860	600	15	the	the	DET
taxlaw-2860	600	16	u.s	u.s	PROPN
taxlaw-2860	600	17	.	.	PROPN
taxlaw-2860	600	18	chamber	chamber	PROPN
taxlaw-2860	600	19	of	of	ADP
taxlaw-2860	600	20	commerce	commerce	PROPN
taxlaw-2860	600	21	)	)	PUNCT
taxlaw-2860	600	22	(	(	PUNCT
taxlaw-2860	600	23	“	"	PUNCT
taxlaw-2860	600	24	inheritances	inheritance	NOUN
taxlaw-2860	600	25	are	be	AUX
taxlaw-2860	600	26	,	,	PUNCT
taxlaw-2860	600	27	in	in	ADP
taxlaw-2860	600	28	our	our	PRON
taxlaw-2860	600	29	opinion	opinion	NOUN
taxlaw-2860	600	30	,	,	PUNCT
taxlaw-2860	600	31	not	not	PART
taxlaw-2860	600	32	proper	proper	ADJ
taxlaw-2860	600	33	subjects	subject	NOUN
taxlaw-2860	600	34	for	for	ADP
taxlaw-2860	600	35	war	war	NOUN
taxlaw-2860	600	36	taxes	taxis	NOUN
taxlaw-2860	600	37	,	,	PUNCT
taxlaw-2860	600	38	as	as	SCONJ
taxlaw-2860	600	39	such	such	DET
taxlaw-2860	600	40	a	a	DET
taxlaw-2860	600	41	tax	tax	NOUN
taxlaw-2860	600	42	would	would	AUX
taxlaw-2860	600	43	place	place	VERB
taxlaw-2860	600	44	an	an	DET
taxlaw-2860	600	45	unjust	unjust	ADJ
taxlaw-2860	600	46	burden	burden	NOUN
taxlaw-2860	600	47	upon	upon	SCONJ
taxlaw-2860	600	48	the	the	DET
taxlaw-2860	600	49	estates	estate	NOUN
taxlaw-2860	600	50	of	of	ADP
taxlaw-2860	600	51	those	those	PRON
taxlaw-2860	600	52	dying	die	VERB
taxlaw-2860	600	53	during	during	ADP
taxlaw-2860	600	54	the	the	DET
taxlaw-2860	600	55	progress	progress	NOUN
taxlaw-2860	600	56	of	of	ADP
taxlaw-2860	600	57	the	the	DET
taxlaw-2860	600	58	war	war	NOUN
taxlaw-2860	600	59	.	.	PUNCT
taxlaw-2860	600	60	”	"	PUNCT
taxlaw-2860	600	61	)	)	PUNCT
taxlaw-2860	600	62	.	.	PUNCT
taxlaw-2860	601	1	122	122	NUM
taxlaw-2860	601	2	senator	senator	PROPN
taxlaw-2860	601	3	lodge	lodge	PROPN
taxlaw-2860	601	4	explained	explain	VERB
taxlaw-2860	601	5	the	the	DET
taxlaw-2860	601	6	conference	conference	NOUN
taxlaw-2860	601	7	committee	committee	NOUN
taxlaw-2860	601	8	’s	’s	PART
taxlaw-2860	601	9	rationale	rationale	NOUN
taxlaw-2860	601	10	:	:	PUNCT
taxlaw-2860	601	11	“	"	PUNCT
taxlaw-2860	601	12	[	[	X
taxlaw-2860	601	13	t]he	t]he	ADJ
taxlaw-2860	601	14	provisions	provision	NOUN
taxlaw-2860	601	15	of	of	ADP
taxlaw-2860	601	16	this	this	DET
taxlaw-2860	601	17	bill	bill	NOUN
taxlaw-2860	601	18	are	be	AUX
taxlaw-2860	601	19	temporary	temporary	ADJ
taxlaw-2860	601	20	in	in	ADP
taxlaw-2860	601	21	their	their	PRON
taxlaw-2860	601	22	nature	nature	NOUN
taxlaw-2860	601	23	.	.	PUNCT
taxlaw-2860	602	1	this	this	PRON
taxlaw-2860	602	2	is	be	AUX
taxlaw-2860	602	3	headed	head	VERB
taxlaw-2860	602	4	a	a	DET
taxlaw-2860	602	5	war	war	NOUN
taxlaw-2860	602	6	estate	estate	NOUN
taxlaw-2860	602	7	tax	tax	NOUN
taxlaw-2860	602	8	.	.	PUNCT
taxlaw-2860	603	1	the	the	DET
taxlaw-2860	603	2	assumption	assumption	NOUN
taxlaw-2860	603	3	is	be	AUX
taxlaw-2860	603	4	,	,	PUNCT
taxlaw-2860	603	5	and	and	CCONJ
taxlaw-2860	603	6	the	the	DET
taxlaw-2860	603	7	provision	provision	NOUN
taxlaw-2860	603	8	of	of	ADP
taxlaw-2860	603	9	the	the	DET
taxlaw-2860	603	10	bill	bill	NOUN
taxlaw-2860	603	11	is	be	AUX
taxlaw-2860	603	12	,	,	PUNCT
taxlaw-2860	603	13	that	that	SCONJ
taxlaw-2860	603	14	it	it	PRON
taxlaw-2860	603	15	will	will	AUX
taxlaw-2860	603	16	expire	expire	VERB
taxlaw-2860	603	17	on	on	ADP
taxlaw-2860	603	18	the	the	DET
taxlaw-2860	603	19	conclusion	conclusion	NOUN
taxlaw-2860	603	20	of	of	ADP
taxlaw-2860	603	21	the	the	DET
taxlaw-2860	603	22	war	war	NOUN
taxlaw-2860	603	23	.	.	PUNCT
taxlaw-2860	604	1	as	as	SCONJ
taxlaw-2860	604	2	we	we	PRON
taxlaw-2860	604	3	have	have	VERB
taxlaw-2860	604	4	a	a	DET
taxlaw-2860	604	5	permanent	permanent	ADJ
taxlaw-2860	604	6	inheritance	inheritance	NOUN
taxlaw-2860	604	7	tax	tax	NOUN
taxlaw-2860	604	8	,	,	PUNCT
taxlaw-2860	604	9	the	the	DET
taxlaw-2860	604	10	result	result	NOUN
taxlaw-2860	604	11	of	of	ADP
taxlaw-2860	604	12	that	that	PRON
taxlaw-2860	604	13	would	would	AUX
taxlaw-2860	604	14	be	be	AUX
taxlaw-2860	604	15	that	that	SCONJ
taxlaw-2860	604	16	the	the	DET
taxlaw-2860	604	17	estates	estate	NOUN
taxlaw-2860	604	18	of	of	ADP
taxlaw-2860	604	19	those	those	DET
taxlaw-2860	604	20	persons	person	NOUN
taxlaw-2860	604	21	,	,	PUNCT
taxlaw-2860	604	22	comparatively	comparatively	ADV
taxlaw-2860	604	23	few	few	ADJ
taxlaw-2860	604	24	in	in	ADP
taxlaw-2860	604	25	number	number	NOUN
taxlaw-2860	604	26	,	,	PUNCT
taxlaw-2860	604	27	who	who	PRON
taxlaw-2860	604	28	died	die	VERB
taxlaw-2860	604	29	during	during	ADP
taxlaw-2860	604	30	the	the	DET
taxlaw-2860	604	31	war	war	NOUN
taxlaw-2860	604	32	period	period	NOUN
taxlaw-2860	604	33	would	would	AUX
taxlaw-2860	604	34	…	…	PUNCT
taxlaw-2860	604	35	have	have	VERB
taxlaw-2860	604	36	to	to	PART
taxlaw-2860	604	37	bear	bear	VERB
taxlaw-2860	604	38	an	an	DET
taxlaw-2860	604	39	additional	additional	ADJ
taxlaw-2860	604	40	tax	tax	NOUN
taxlaw-2860	604	41	,	,	PUNCT
taxlaw-2860	604	42	whereas	whereas	SCONJ
taxlaw-2860	604	43	the	the	DET
taxlaw-2860	604	44	estates	estate	NOUN
taxlaw-2860	604	45	of	of	ADP
taxlaw-2860	604	46	those	those	DET
taxlaw-2860	604	47	persons	person	NOUN
taxlaw-2860	604	48	who	who	PRON
taxlaw-2860	604	49	had	have	VERB
taxlaw-2860	604	50	the	the	DET
taxlaw-2860	604	51	good	good	ADJ
taxlaw-2860	604	52	fortune	fortune	NOUN
taxlaw-2860	604	53	to	to	PART
taxlaw-2860	604	54	outlive	outlive	VERB
taxlaw-2860	604	55	the	the	DET
taxlaw-2860	604	56	period	period	NOUN
taxlaw-2860	604	57	of	of	ADP
taxlaw-2860	604	58	the	the	DET
taxlaw-2860	604	59	war	war	NOUN
taxlaw-2860	604	60	would	would	AUX
taxlaw-2860	604	61	escape	escape	VERB
taxlaw-2860	604	62	it	it	PRON
taxlaw-2860	604	63	entirely	entirely	ADV
taxlaw-2860	604	64	.	.	PUNCT
taxlaw-2860	605	1	it	it	PRON
taxlaw-2860	605	2	therefore	therefore	ADV
taxlaw-2860	605	3	seemed	seem	VERB
taxlaw-2860	605	4	to	to	ADP
taxlaw-2860	605	5	the	the	DET
taxlaw-2860	605	6	committee	committee	NOUN
taxlaw-2860	605	7	that	that	SCONJ
taxlaw-2860	605	8	it	it	PRON
taxlaw-2860	605	9	was	be	AUX
taxlaw-2860	605	10	unjust	unjust	ADJ
taxlaw-2860	605	11	.	.	PUNCT
taxlaw-2860	605	12	”	"	PUNCT
taxlaw-2860	606	1	55	55	NUM
taxlaw-2860	606	2	cong	cong	NOUN
taxlaw-2860	606	3	.	.	PUNCT
taxlaw-2860	607	1	rec	rec	PROPN
taxlaw-2860	607	2	.	.	PUNCT
taxlaw-2860	607	3	s6,130	s6,130	PROPN
taxlaw-2860	607	4	(	(	PUNCT
taxlaw-2860	607	5	daily	daily	ADJ
taxlaw-2860	607	6	ed	ed	NOUN
taxlaw-2860	607	7	.	.	PUNCT
taxlaw-2860	608	1	aug	aug	PROPN
taxlaw-2860	608	2	.	.	PROPN
taxlaw-2860	608	3	17	17	NUM
taxlaw-2860	608	4	,	,	PUNCT
taxlaw-2860	608	5	1917	1917	NUM
taxlaw-2860	608	6	)	)	PUNCT
taxlaw-2860	608	7	(	(	PUNCT
taxlaw-2860	608	8	statement	statement	NOUN
taxlaw-2860	608	9	of	of	ADP
taxlaw-2860	608	10	sen	sen	PROPN
taxlaw-2860	608	11	.	.	PROPN
taxlaw-2860	608	12	lodge	lodge	PROPN
taxlaw-2860	608	13	)	)	PUNCT
taxlaw-2860	608	14	.	.	PUNCT
taxlaw-2860	609	1	123	123	NUM
taxlaw-2860	609	2	55	55	NUM
taxlaw-2860	609	3	cong	cong	NOUN
taxlaw-2860	609	4	.	.	PUNCT
taxlaw-2860	610	1	rec	rec	PROPN
taxlaw-2860	610	2	.	.	PUNCT
taxlaw-2860	611	1	s6,133	s6,133	PROPN
taxlaw-2860	611	2	(	(	PUNCT
taxlaw-2860	611	3	daily	daily	PROPN
taxlaw-2860	611	4	ed	ed	NOUN
taxlaw-2860	611	5	.	.	PUNCT
taxlaw-2860	612	1	aug	aug	PROPN
taxlaw-2860	612	2	.	.	PROPN
taxlaw-2860	612	3	17	17	NUM
taxlaw-2860	612	4	,	,	PUNCT
taxlaw-2860	612	5	1917	1917	NUM
taxlaw-2860	612	6	)	)	PUNCT
taxlaw-2860	612	7	(	(	PUNCT
taxlaw-2860	612	8	amendment	amendment	NOUN
taxlaw-2860	612	9	passes	pass	VERB
taxlaw-2860	612	10	on	on	ADP
taxlaw-2860	612	11	floor	floor	NOUN
taxlaw-2860	612	12	)	)	PUNCT
taxlaw-2860	612	13	.	.	PUNCT
taxlaw-2860	613	1	124	124	NUM
taxlaw-2860	613	2	see	see	VERB
taxlaw-2860	613	3	supra	supra	PROPN
taxlaw-2860	613	4	note	note	PROPN
taxlaw-2860	613	5	122	122	NUM
taxlaw-2860	613	6	.	.	NOUN
taxlaw-2860	613	7	125	125	NUM
taxlaw-2860	613	8	with	with	ADP
taxlaw-2860	613	9	the	the	DET
taxlaw-2860	613	10	exception	exception	NOUN
taxlaw-2860	613	11	of	of	ADP
taxlaw-2860	613	12	the	the	DET
taxlaw-2860	613	13	1918	1918	NUM
taxlaw-2860	613	14	revenue	revenue	NOUN
taxlaw-2860	613	15	act	act	PROPN
taxlaw-2860	613	16	,	,	PUNCT
taxlaw-2860	613	17	which	which	PRON
taxlaw-2860	613	18	retroactively	retroactively	ADV
taxlaw-2860	613	19	offered	offer	VERB
taxlaw-2860	613	20	full	full	ADJ
taxlaw-2860	613	21	estate	estate	NOUN
taxlaw-2860	613	22	tax	tax	NOUN
taxlaw-2860	613	23	exemption	exemption	NOUN
taxlaw-2860	613	24	for	for	ADP
taxlaw-2860	613	25	those	those	PRON
taxlaw-2860	613	26	dying	die	VERB
taxlaw-2860	613	27	during	during	ADP
taxlaw-2860	613	28	world	world	NOUN
taxlaw-2860	613	29	war	war	NOUN
taxlaw-2860	613	30	i	i	PRON
taxlaw-2860	613	31	,	,	PUNCT
taxlaw-2860	613	32	the	the	DET
taxlaw-2860	613	33	estate	estate	NOUN
taxlaw-2860	613	34	tax	tax	NOUN
taxlaw-2860	613	35	exemption	exemption	NOUN
taxlaw-2860	613	36	for	for	ADP
taxlaw-2860	613	37	soldiers	soldier	NOUN
taxlaw-2860	613	38	has	have	AUX
taxlaw-2860	613	39	always	always	ADV
taxlaw-2860	613	40	been	be	AUX
taxlaw-2860	613	41	a	a	DET
taxlaw-2860	613	42	partial	partial	ADJ
taxlaw-2860	613	43	exemption	exemption	NOUN
taxlaw-2860	613	44	.	.	PUNCT
taxlaw-2860	614	1	the	the	DET
taxlaw-2860	614	2	modern	modern	ADJ
taxlaw-2860	614	3	codification	codification	NOUN
taxlaw-2860	614	4	,	,	PUNCT
taxlaw-2860	614	5	based	base	VERB
taxlaw-2860	614	6	upon	upon	SCONJ
taxlaw-2860	614	7	the	the	DET
taxlaw-2860	614	8	traditional	traditional	ADJ
taxlaw-2860	614	9	1926	1926	NUM
taxlaw-2860	614	10	estate	estate	NOUN
taxlaw-2860	614	11	tax	tax	NOUN
taxlaw-2860	614	12	rates	rate	NOUN
taxlaw-2860	614	13	,	,	PUNCT
taxlaw-2860	614	14	carries	carry	VERB
taxlaw-2860	614	15	forward	forward	ADV
taxlaw-2860	614	16	this	this	DET
taxlaw-2860	614	17	132	132	NUM
taxlaw-2860	614	18	columbia	columbia	PROPN
taxlaw-2860	614	19	journal	journal	NOUN
taxlaw-2860	614	20	of	of	ADP
taxlaw-2860	614	21	tax	tax	NOUN
taxlaw-2860	614	22	law	law	NOUN
taxlaw-2860	614	23	[	[	X
taxlaw-2860	614	24	vol.9:113	vol.9:113	PROPN
taxlaw-2860	614	25	placed	place	VERB
taxlaw-2860	614	26	in	in	ADP
taxlaw-2860	614	27	that	that	DET
taxlaw-2860	614	28	historical	historical	ADJ
taxlaw-2860	614	29	context	context	NOUN
taxlaw-2860	614	30	,	,	PUNCT
taxlaw-2860	614	31	the	the	DET
taxlaw-2860	614	32	ex	ex	NOUN
taxlaw-2860	614	33	ante	ante	NOUN
taxlaw-2860	614	34	logic	logic	NOUN
taxlaw-2860	614	35	of	of	ADP
taxlaw-2860	614	36	the	the	DET
taxlaw-2860	614	37	combat	combat	NOUN
taxlaw-2860	614	38	exemption	exemption	NOUN
taxlaw-2860	614	39	was	be	AUX
taxlaw-2860	614	40	unassailable	unassailable	ADJ
taxlaw-2860	614	41	.	.	PUNCT
taxlaw-2860	615	1	it	it	PRON
taxlaw-2860	615	2	was	be	AUX
taxlaw-2860	615	3	a	a	DET
taxlaw-2860	615	4	skillfully	skillfully	ADV
taxlaw-2860	615	5	crafted	craft	VERB
taxlaw-2860	615	6	,	,	PUNCT
taxlaw-2860	615	7	well	well	ADV
taxlaw-2860	615	8	-	-	PUNCT
taxlaw-2860	615	9	targeted	target	VERB
taxlaw-2860	615	10	,	,	PUNCT
taxlaw-2860	615	11	provision	provision	NOUN
taxlaw-2860	615	12	to	to	PART
taxlaw-2860	615	13	avoid	avoid	VERB
taxlaw-2860	615	14	one	one	NUM
taxlaw-2860	615	15	particular	particular	ADJ
taxlaw-2860	615	16	injustice	injustice	NOUN
taxlaw-2860	615	17	—	—	PUNCT
taxlaw-2860	615	18	a	a	DET
taxlaw-2860	615	19	soldier	soldier	NOUN
taxlaw-2860	615	20	paying	pay	VERB
taxlaw-2860	615	21	tax	tax	NOUN
taxlaw-2860	615	22	at	at	ADP
taxlaw-2860	615	23	the	the	DET
taxlaw-2860	615	24	“	"	PUNCT
taxlaw-2860	615	25	wrong	wrong	ADJ
taxlaw-2860	615	26	”	"	PUNCT
taxlaw-2860	615	27	rate	rate	NOUN
taxlaw-2860	615	28	by	by	ADP
taxlaw-2860	615	29	virtue	virtue	NOUN
taxlaw-2860	615	30	of	of	ADP
taxlaw-2860	615	31	a	a	DET
taxlaw-2860	615	32	premature	premature	ADJ
taxlaw-2860	615	33	death	death	NOUN
taxlaw-2860	615	34	.	.	PUNCT
taxlaw-2860	616	1	but	but	CCONJ
taxlaw-2860	616	2	in	in	ADP
taxlaw-2860	616	3	the	the	DET
taxlaw-2860	616	4	current	current	ADJ
taxlaw-2860	616	5	era	era	NOUN
taxlaw-2860	616	6	,	,	PUNCT
taxlaw-2860	616	7	with	with	ADP
taxlaw-2860	616	8	the	the	DET
taxlaw-2860	616	9	benefit	benefit	NOUN
taxlaw-2860	616	10	of	of	ADP
taxlaw-2860	616	11	a	a	DET
taxlaw-2860	616	12	century	century	NOUN
taxlaw-2860	616	13	of	of	ADP
taxlaw-2860	616	14	hindsight	hindsight	ADJ
taxlaw-2860	616	15	,	,	PUNCT
taxlaw-2860	616	16	that	that	DET
taxlaw-2860	616	17	justification	justification	NOUN
taxlaw-2860	616	18	for	for	ADP
taxlaw-2860	616	19	the	the	DET
taxlaw-2860	616	20	provision	provision	NOUN
taxlaw-2860	616	21	no	no	ADV
taxlaw-2860	616	22	longer	long	ADV
taxlaw-2860	616	23	applies	apply	VERB
taxlaw-2860	616	24	.	.	PUNCT
taxlaw-2860	617	1	today	today	NOUN
taxlaw-2860	617	2	,	,	PUNCT
taxlaw-2860	617	3	there	there	PRON
taxlaw-2860	617	4	is	be	VERB
taxlaw-2860	617	5	no	no	DET
taxlaw-2860	617	6	heightened	heightened	ADJ
taxlaw-2860	617	7	,	,	PUNCT
taxlaw-2860	617	8	temporary	temporary	ADJ
taxlaw-2860	617	9	,	,	PUNCT
taxlaw-2860	617	10	wartime	wartime	ADJ
taxlaw-2860	617	11	estate	estate	NOUN
taxlaw-2860	617	12	tax	tax	NOUN
taxlaw-2860	617	13	rate	rate	NOUN
taxlaw-2860	617	14	in	in	ADP
taxlaw-2860	617	15	effect	effect	NOUN
taxlaw-2860	617	16	.	.	PUNCT
taxlaw-2860	618	1	rates	rate	NOUN
taxlaw-2860	618	2	may	may	AUX
taxlaw-2860	618	3	always	always	ADV
taxlaw-2860	618	4	change	change	VERB
taxlaw-2860	618	5	by	by	ADP
taxlaw-2860	618	6	act	act	NOUN
taxlaw-2860	618	7	of	of	ADP
taxlaw-2860	618	8	congress	congress	PROPN
taxlaw-2860	618	9	,	,	PUNCT
taxlaw-2860	618	10	but	but	CCONJ
taxlaw-2860	618	11	in	in	ADP
taxlaw-2860	618	12	theory	theory	NOUN
taxlaw-2860	618	13	may	may	AUX
taxlaw-2860	618	14	go	go	VERB
taxlaw-2860	618	15	up	up	ADV
taxlaw-2860	618	16	just	just	ADV
taxlaw-2860	618	17	as	as	ADV
taxlaw-2860	618	18	easily	easily	ADV
taxlaw-2860	618	19	as	as	SCONJ
taxlaw-2860	618	20	they	they	PRON
taxlaw-2860	618	21	may	may	AUX
taxlaw-2860	618	22	go	go	VERB
taxlaw-2860	618	23	down	down	ADV
taxlaw-2860	618	24	.	.	PUNCT
taxlaw-2860	619	1	accordingly	accordingly	ADV
taxlaw-2860	619	2	,	,	PUNCT
taxlaw-2860	619	3	it	it	PRON
taxlaw-2860	619	4	can	can	AUX
taxlaw-2860	619	5	not	not	PART
taxlaw-2860	619	6	be	be	AUX
taxlaw-2860	619	7	said	say	VERB
taxlaw-2860	619	8	in	in	ADP
taxlaw-2860	619	9	2017	2017	NUM
taxlaw-2860	619	10	,	,	PUNCT
taxlaw-2860	619	11	as	as	SCONJ
taxlaw-2860	619	12	it	it	PRON
taxlaw-2860	619	13	could	could	AUX
taxlaw-2860	619	14	in	in	ADP
taxlaw-2860	619	15	1917	1917	NUM
taxlaw-2860	619	16	,	,	PUNCT
taxlaw-2860	619	17	that	that	SCONJ
taxlaw-2860	619	18	a	a	DET
taxlaw-2860	619	19	soldier	soldier	NOUN
taxlaw-2860	619	20	’s	’s	PART
taxlaw-2860	619	21	premature	premature	ADJ
taxlaw-2860	619	22	death	death	NOUN
taxlaw-2860	619	23	would	would	AUX
taxlaw-2860	619	24	expose	expose	VERB
taxlaw-2860	619	25	her	her	PRON
taxlaw-2860	619	26	estate	estate	NOUN
taxlaw-2860	619	27	to	to	ADP
taxlaw-2860	619	28	higher	high	ADJ
taxlaw-2860	619	29	estate	estate	NOUN
taxlaw-2860	619	30	tax	tax	NOUN
taxlaw-2860	619	31	rates	rate	NOUN
taxlaw-2860	619	32	than	than	SCONJ
taxlaw-2860	619	33	if	if	SCONJ
taxlaw-2860	619	34	that	that	DET
taxlaw-2860	619	35	soldier	soldier	NOUN
taxlaw-2860	619	36	had	have	AUX
taxlaw-2860	619	37	lived	live	VERB
taxlaw-2860	619	38	to	to	ADP
taxlaw-2860	619	39	her	her	PRON
taxlaw-2860	619	40	full	full	ADJ
taxlaw-2860	619	41	life	life	NOUN
taxlaw-2860	619	42	expectancy.126	expectancy.126	NOUN
taxlaw-2860	619	43	an	an	DET
taxlaw-2860	619	44	untimely	untimely	ADJ
taxlaw-2860	619	45	death	death	NOUN
taxlaw-2860	619	46	might	might	AUX
taxlaw-2860	619	47	just	just	ADV
taxlaw-2860	619	48	as	as	ADV
taxlaw-2860	619	49	likely	likely	ADV
taxlaw-2860	619	50	expose	expose	VERB
taxlaw-2860	619	51	a	a	DET
taxlaw-2860	619	52	soldier	soldier	NOUN
taxlaw-2860	619	53	to	to	ADP
taxlaw-2860	619	54	a	a	DET
taxlaw-2860	619	55	lower	low	ADJ
taxlaw-2860	619	56	,	,	PUNCT
taxlaw-2860	619	57	rather	rather	ADV
taxlaw-2860	619	58	than	than	ADP
taxlaw-2860	619	59	a	a	DET
taxlaw-2860	619	60	higher	high	ADJ
taxlaw-2860	619	61	,	,	PUNCT
taxlaw-2860	619	62	estate	estate	NOUN
taxlaw-2860	619	63	tax	tax	NOUN
taxlaw-2860	619	64	than	than	SCONJ
taxlaw-2860	619	65	if	if	SCONJ
taxlaw-2860	619	66	she	she	PRON
taxlaw-2860	619	67	had	have	AUX
taxlaw-2860	619	68	lived	live	VERB
taxlaw-2860	619	69	out	out	ADP
taxlaw-2860	619	70	a	a	DET
taxlaw-2860	619	71	full	full	ADJ
taxlaw-2860	619	72	life	life	NOUN
taxlaw-2860	619	73	expectancy	expectancy	NOUN
taxlaw-2860	619	74	.	.	PUNCT
taxlaw-2860	620	1	it	it	PRON
taxlaw-2860	620	2	all	all	PRON
taxlaw-2860	620	3	depends	depend	VERB
taxlaw-2860	620	4	on	on	ADP
taxlaw-2860	620	5	what	what	PRON
taxlaw-2860	620	6	future	future	ADJ
taxlaw-2860	620	7	congresses	congress	NOUN
taxlaw-2860	620	8	might	might	AUX
taxlaw-2860	620	9	do	do	AUX
taxlaw-2860	620	10	.	.	PUNCT
taxlaw-2860	621	1	iv	iv	X
taxlaw-2860	621	2	.	.	PUNCT
taxlaw-2860	622	1	a	a	DET
taxlaw-2860	622	2	better	well	ADJ
taxlaw-2860	622	3	idea	idea	NOUN
taxlaw-2860	622	4	?	?	PUNCT
taxlaw-2860	623	1	as	as	SCONJ
taxlaw-2860	623	2	demonstrated	demonstrate	VERB
taxlaw-2860	623	3	by	by	ADP
taxlaw-2860	623	4	the	the	DET
taxlaw-2860	623	5	above	above	ADJ
taxlaw-2860	623	6	analysis	analysis	NOUN
taxlaw-2860	623	7	,	,	PUNCT
taxlaw-2860	623	8	the	the	DET
taxlaw-2860	623	9	combat	combat	NOUN
taxlaw-2860	623	10	exemption	exemption	NOUN
taxlaw-2860	623	11	was	be	AUX
taxlaw-2860	623	12	a	a	DET
taxlaw-2860	623	13	wellintentioned	wellintentione	VERB
taxlaw-2860	623	14	effort	effort	NOUN
taxlaw-2860	623	15	to	to	PART
taxlaw-2860	623	16	avoid	avoid	VERB
taxlaw-2860	623	17	a	a	DET
taxlaw-2860	623	18	potential	potential	ADJ
taxlaw-2860	623	19	tax	tax	NOUN
taxlaw-2860	623	20	injustice	injustice	NOUN
taxlaw-2860	623	21	.	.	PUNCT
taxlaw-2860	624	1	but	but	CCONJ
taxlaw-2860	624	2	a	a	DET
taxlaw-2860	624	3	century	century	NOUN
taxlaw-2860	624	4	after	after	ADP
taxlaw-2860	624	5	its	its	PRON
taxlaw-2860	624	6	inception	inception	NOUN
taxlaw-2860	624	7	,	,	PUNCT
taxlaw-2860	624	8	it	it	PRON
taxlaw-2860	624	9	no	no	ADV
taxlaw-2860	624	10	longer	long	ADV
taxlaw-2860	624	11	serves	serve	VERB
taxlaw-2860	624	12	important	important	ADJ
taxlaw-2860	624	13	policy	policy	NOUN
taxlaw-2860	624	14	goals	goal	NOUN
taxlaw-2860	624	15	.	.	PUNCT
taxlaw-2860	625	1	it	it	PRON
taxlaw-2860	625	2	adds	add	VERB
taxlaw-2860	625	3	massive	massive	ADJ
taxlaw-2860	625	4	verbiage	verbiage	NOUN
taxlaw-2860	625	5	and	and	CCONJ
taxlaw-2860	625	6	complexity	complexity	NOUN
taxlaw-2860	625	7	to	to	ADP
taxlaw-2860	625	8	the	the	DET
taxlaw-2860	625	9	tax	tax	NOUN
taxlaw-2860	625	10	code	code	NOUN
taxlaw-2860	625	11	,	,	PUNCT
taxlaw-2860	625	12	yet	yet	ADV
taxlaw-2860	625	13	serves	serve	VERB
taxlaw-2860	625	14	only	only	ADV
taxlaw-2860	625	15	a	a	DET
taxlaw-2860	625	16	poorly	poorly	ADV
taxlaw-2860	625	17	-	-	PUNCT
taxlaw-2860	625	18	targeted	target	VERB
taxlaw-2860	625	19	slice	slice	NOUN
taxlaw-2860	625	20	of	of	ADP
taxlaw-2860	625	21	those	those	PRON
taxlaw-2860	625	22	who	who	PRON
taxlaw-2860	625	23	serve	serve	VERB
taxlaw-2860	625	24	in	in	ADP
taxlaw-2860	625	25	the	the	DET
taxlaw-2860	625	26	nation	nation	NOUN
taxlaw-2860	625	27	’s	’s	PART
taxlaw-2860	625	28	armed	armed	ADJ
taxlaw-2860	625	29	forces	force	NOUN
taxlaw-2860	625	30	.	.	PUNCT
taxlaw-2860	626	1	for	for	ADP
taxlaw-2860	626	2	these	these	DET
taxlaw-2860	626	3	reasons	reason	NOUN
taxlaw-2860	626	4	,	,	PUNCT
taxlaw-2860	626	5	it	it	PRON
taxlaw-2860	626	6	should	should	AUX
taxlaw-2860	626	7	be	be	AUX
taxlaw-2860	626	8	repealed	repeal	VERB
taxlaw-2860	626	9	.	.	PUNCT
taxlaw-2860	627	1	if	if	SCONJ
taxlaw-2860	627	2	congress	congress	PROPN
taxlaw-2860	627	3	repeals	repeal	VERB
taxlaw-2860	627	4	the	the	DET
taxlaw-2860	627	5	exemption	exemption	NOUN
taxlaw-2860	627	6	,	,	PUNCT
taxlaw-2860	627	7	the	the	DET
taxlaw-2860	627	8	obvious	obvious	ADJ
taxlaw-2860	627	9	question	question	NOUN
taxlaw-2860	627	10	is	be	AUX
taxlaw-2860	627	11	whether	whether	SCONJ
taxlaw-2860	627	12	it	it	PRON
taxlaw-2860	627	13	should	should	AUX
taxlaw-2860	627	14	enact	enact	VERB
taxlaw-2860	627	15	something	something	PRON
taxlaw-2860	627	16	in	in	ADP
taxlaw-2860	627	17	its	its	PRON
taxlaw-2860	627	18	place	place	NOUN
taxlaw-2860	627	19	.	.	PUNCT
taxlaw-2860	628	1	two	two	NUM
taxlaw-2860	628	2	potential	potential	ADJ
taxlaw-2860	628	3	answers	answer	NOUN
taxlaw-2860	628	4	come	come	VERB
taxlaw-2860	628	5	to	to	ADP
taxlaw-2860	628	6	mind	mind	VERB
taxlaw-2860	628	7	.	.	PUNCT
taxlaw-2860	629	1	the	the	DET
taxlaw-2860	629	2	first	first	ADJ
taxlaw-2860	629	3	would	would	AUX
taxlaw-2860	629	4	be	be	AUX
taxlaw-2860	629	5	to	to	PART
taxlaw-2860	629	6	expand	expand	VERB
taxlaw-2860	629	7	any	any	PRON
taxlaw-2860	629	8	of	of	ADP
taxlaw-2860	629	9	the	the	DET
taxlaw-2860	629	10	myriad	myriad	NOUN
taxlaw-2860	629	11	of	of	ADP
taxlaw-2860	629	12	programs	program	NOUN
taxlaw-2860	629	13	designed	design	VERB
taxlaw-2860	629	14	to	to	PART
taxlaw-2860	629	15	provide	provide	VERB
taxlaw-2860	629	16	services	service	NOUN
taxlaw-2860	629	17	to	to	ADP
taxlaw-2860	629	18	living	live	VERB
taxlaw-2860	629	19	veterans	veteran	NOUN
taxlaw-2860	629	20	.	.	PUNCT
taxlaw-2860	630	1	in	in	ADP
taxlaw-2860	630	2	modern	modern	ADJ
taxlaw-2860	630	3	warfare	warfare	NOUN
taxlaw-2860	630	4	,	,	PUNCT
taxlaw-2860	630	5	soldiers	soldier	NOUN
taxlaw-2860	630	6	are	be	AUX
taxlaw-2860	630	7	increasingly	increasingly	ADV
taxlaw-2860	630	8	likely	likely	ADJ
taxlaw-2860	630	9	to	to	PART
taxlaw-2860	630	10	suffer	suffer	VERB
taxlaw-2860	630	11	disabling	disable	VERB
taxlaw-2860	630	12	wounds	wound	NOUN
taxlaw-2860	630	13	rather	rather	ADV
taxlaw-2860	630	14	than	than	ADP
taxlaw-2860	630	15	death	death	NOUN
taxlaw-2860	630	16	.	.	PUNCT
taxlaw-2860	631	1	127	127	NUM
taxlaw-2860	631	2	yet	yet	ADV
taxlaw-2860	631	3	,	,	PUNCT
taxlaw-2860	631	4	veterans	veteran	NOUN
taxlaw-2860	631	5	programs	program	NOUN
taxlaw-2860	631	6	are	be	AUX
taxlaw-2860	631	7	woefully	woefully	ADV
taxlaw-2860	631	8	underfunded	underfunded	ADJ
taxlaw-2860	631	9	.	.	PUNCT
taxlaw-2860	632	1	128	128	NUM
taxlaw-2860	632	2	healthcare	healthcare	NOUN
taxlaw-2860	632	3	is	be	AUX
taxlaw-2860	632	4	often	often	ADV
taxlaw-2860	632	5	historical	historical	ADJ
taxlaw-2860	632	6	ideal	ideal	NOUN
taxlaw-2860	632	7	that	that	SCONJ
taxlaw-2860	632	8	there	there	PRON
taxlaw-2860	632	9	is	be	VERB
taxlaw-2860	632	10	a	a	DET
taxlaw-2860	632	11	baseline	baseline	NOUN
taxlaw-2860	632	12	,	,	PUNCT
taxlaw-2860	632	13	permanent	permanent	ADJ
taxlaw-2860	632	14	,	,	PUNCT
taxlaw-2860	632	15	element	element	NOUN
taxlaw-2860	632	16	of	of	ADP
taxlaw-2860	632	17	the	the	DET
taxlaw-2860	632	18	estate	estate	NOUN
taxlaw-2860	632	19	tax	tax	NOUN
taxlaw-2860	632	20	that	that	PRON
taxlaw-2860	632	21	all	all	DET
taxlaw-2860	632	22	taxpayers	taxpayer	NOUN
taxlaw-2860	632	23	should	should	AUX
taxlaw-2860	632	24	expect	expect	VERB
taxlaw-2860	632	25	to	to	PART
taxlaw-2860	632	26	confront	confront	VERB
taxlaw-2860	632	27	regardless	regardless	ADV
taxlaw-2860	632	28	of	of	ADP
taxlaw-2860	632	29	the	the	DET
taxlaw-2860	632	30	timing	timing	NOUN
taxlaw-2860	632	31	or	or	CCONJ
taxlaw-2860	632	32	nature	nature	NOUN
taxlaw-2860	632	33	of	of	ADP
taxlaw-2860	632	34	their	their	PRON
taxlaw-2860	632	35	deaths	death	NOUN
taxlaw-2860	632	36	.	.	PUNCT
taxlaw-2860	633	1	but	but	CCONJ
taxlaw-2860	633	2	soldiers	soldier	NOUN
taxlaw-2860	633	3	should	should	AUX
taxlaw-2860	633	4	be	be	AUX
taxlaw-2860	633	5	rightly	rightly	ADV
taxlaw-2860	633	6	exempted	exempt	VERB
taxlaw-2860	633	7	from	from	ADP
taxlaw-2860	633	8	estate	estate	NOUN
taxlaw-2860	633	9	taxes	taxis	NOUN
taxlaw-2860	633	10	viewed	view	VERB
taxlaw-2860	633	11	as	as	ADP
taxlaw-2860	633	12	temporary	temporary	ADJ
taxlaw-2860	633	13	—	—	PUNCT
taxlaw-2860	633	14	taxes	taxis	NOUN
taxlaw-2860	633	15	which	which	PRON
taxlaw-2860	633	16	they	they	PRON
taxlaw-2860	633	17	could	could	AUX
taxlaw-2860	633	18	expect	expect	VERB
taxlaw-2860	633	19	to	to	PART
taxlaw-2860	633	20	see	see	VERB
taxlaw-2860	633	21	repealed	repeal	VERB
taxlaw-2860	633	22	prior	prior	ADV
taxlaw-2860	633	23	to	to	ADP
taxlaw-2860	633	24	their	their	PRON
taxlaw-2860	633	25	deaths	death	NOUN
taxlaw-2860	633	26	had	have	AUX
taxlaw-2860	633	27	they	they	PRON
taxlaw-2860	633	28	been	be	AUX
taxlaw-2860	633	29	given	give	VERB
taxlaw-2860	633	30	the	the	DET
taxlaw-2860	633	31	opportunity	opportunity	NOUN
taxlaw-2860	633	32	to	to	PART
taxlaw-2860	633	33	live	live	VERB
taxlaw-2860	633	34	full	full	ADJ
taxlaw-2860	633	35	life	life	NOUN
taxlaw-2860	633	36	expectancies	expectancy	NOUN
taxlaw-2860	633	37	.	.	PUNCT
taxlaw-2860	634	1	during	during	ADP
taxlaw-2860	634	2	the	the	DET
taxlaw-2860	634	3	latter	latter	ADJ
taxlaw-2860	634	4	half	half	NOUN
taxlaw-2860	634	5	of	of	ADP
taxlaw-2860	634	6	the	the	DET
taxlaw-2860	634	7	20th	20th	ADJ
taxlaw-2860	634	8	century	century	NOUN
taxlaw-2860	634	9	,	,	PUNCT
taxlaw-2860	634	10	there	there	PRON
taxlaw-2860	634	11	was	be	VERB
taxlaw-2860	634	12	another	another	DET
taxlaw-2860	634	13	reason	reason	NOUN
taxlaw-2860	634	14	to	to	PART
taxlaw-2860	634	15	structure	structure	VERB
taxlaw-2860	634	16	the	the	DET
taxlaw-2860	634	17	estate	estate	NOUN
taxlaw-2860	634	18	tax	tax	NOUN
taxlaw-2860	634	19	in	in	ADP
taxlaw-2860	634	20	this	this	DET
taxlaw-2860	634	21	manner	manner	NOUN
taxlaw-2860	634	22	;	;	PUNCT
taxlaw-2860	634	23	since	since	SCONJ
taxlaw-2860	634	24	the	the	DET
taxlaw-2860	634	25	basic	basic	ADJ
taxlaw-2860	634	26	estate	estate	NOUN
taxlaw-2860	634	27	tax	tax	NOUN
taxlaw-2860	634	28	was	be	AUX
taxlaw-2860	634	29	the	the	DET
taxlaw-2860	634	30	computational	computational	ADJ
taxlaw-2860	634	31	basis	basis	NOUN
taxlaw-2860	634	32	for	for	ADP
taxlaw-2860	634	33	the	the	DET
taxlaw-2860	634	34	state	state	NOUN
taxlaw-2860	634	35	death	death	NOUN
taxlaw-2860	634	36	tax	tax	NOUN
taxlaw-2860	634	37	credit	credit	NOUN
taxlaw-2860	634	38	,	,	PUNCT
taxlaw-2860	634	39	congress	congress	PROPN
taxlaw-2860	634	40	seemingly	seemingly	ADV
taxlaw-2860	634	41	did	do	AUX
taxlaw-2860	634	42	n’t	not	PART
taxlaw-2860	634	43	wish	wish	VERB
taxlaw-2860	634	44	to	to	PART
taxlaw-2860	634	45	interfere	interfere	VERB
taxlaw-2860	634	46	with	with	ADP
taxlaw-2860	634	47	that	that	DET
taxlaw-2860	634	48	mechanism	mechanism	NOUN
taxlaw-2860	634	49	.	.	PUNCT
taxlaw-2860	635	1	see	see	VERB
taxlaw-2860	635	2	94	94	NUM
taxlaw-2860	635	3	cong	cong	NOUN
taxlaw-2860	635	4	.	.	PUNCT
taxlaw-2860	636	1	rec	rec	PROPN
taxlaw-2860	636	2	.	.	PUNCT
taxlaw-2860	637	1	h9,204	h9,204	PROPN
taxlaw-2860	637	2	,	,	PUNCT
taxlaw-2860	637	3	(	(	PUNCT
taxlaw-2860	637	4	daily	daily	PROPN
taxlaw-2860	637	5	ed	ed	NOUN
taxlaw-2860	637	6	.	.	PUNCT
taxlaw-2860	637	7	june	june	PROPN
taxlaw-2860	637	8	19	19	NUM
taxlaw-2860	637	9	,	,	PUNCT
taxlaw-2860	637	10	1948	1948	NUM
taxlaw-2860	637	11	)	)	PUNCT
taxlaw-2860	637	12	(	(	PUNCT
taxlaw-2860	637	13	statement	statement	NOUN
taxlaw-2860	637	14	of	of	ADP
taxlaw-2860	637	15	rep	rep	PROPN
taxlaw-2860	637	16	.	.	PROPN
taxlaw-2860	637	17	martin	martin	PROPN
taxlaw-2860	637	18	)	)	PUNCT
taxlaw-2860	637	19	(	(	PUNCT
taxlaw-2860	637	20	“	"	PUNCT
taxlaw-2860	637	21	the	the	DET
taxlaw-2860	637	22	exemption	exemption	NOUN
taxlaw-2860	637	23	…	…	PUNCT
taxlaw-2860	637	24	is	be	AUX
taxlaw-2860	637	25	restricted	restrict	VERB
taxlaw-2860	637	26	to	to	ADP
taxlaw-2860	637	27	the	the	DET
taxlaw-2860	637	28	additional	additional	ADJ
taxlaw-2860	637	29	estate	estate	NOUN
taxlaw-2860	637	30	tax	tax	NOUN
taxlaw-2860	637	31	and	and	CCONJ
taxlaw-2860	637	32	does	do	AUX
taxlaw-2860	637	33	not	not	PART
taxlaw-2860	637	34	apply	apply	VERB
taxlaw-2860	637	35	to	to	ADP
taxlaw-2860	637	36	the	the	DET
taxlaw-2860	637	37	basic	basic	ADJ
taxlaw-2860	637	38	estate	estate	NOUN
taxlaw-2860	637	39	tax	tax	NOUN
taxlaw-2860	637	40	.	.	PUNCT
taxlaw-2860	638	1	this	this	DET
taxlaw-2860	638	2	provision	provision	NOUN
taxlaw-2860	638	3	is	be	AUX
taxlaw-2860	638	4	made	make	VERB
taxlaw-2860	638	5	to	to	PART
taxlaw-2860	638	6	avoid	avoid	VERB
taxlaw-2860	638	7	interference	interference	NOUN
taxlaw-2860	638	8	with	with	ADP
taxlaw-2860	638	9	the	the	DET
taxlaw-2860	638	10	inheritanceand	inheritanceand	ADJ
taxlaw-2860	638	11	estate	estate	NOUN
taxlaw-2860	638	12	-	-	PUNCT
taxlaw-2860	638	13	tax	tax	NOUN
taxlaw-2860	638	14	laws	law	NOUN
taxlaw-2860	638	15	of	of	ADP
taxlaw-2860	638	16	the	the	DET
taxlaw-2860	638	17	individual	individual	ADJ
taxlaw-2860	638	18	states	state	NOUN
taxlaw-2860	638	19	.	.	PUNCT
taxlaw-2860	638	20	”	"	PUNCT
taxlaw-2860	638	21	)	)	PUNCT
taxlaw-2860	638	22	.	.	PUNCT
taxlaw-2860	639	1	if	if	SCONJ
taxlaw-2860	639	2	this	this	DET
taxlaw-2860	639	3	concern	concern	NOUN
taxlaw-2860	639	4	about	about	ADP
taxlaw-2860	639	5	the	the	DET
taxlaw-2860	639	6	combat	combat	NOUN
taxlaw-2860	639	7	exemption	exemption	NOUN
taxlaw-2860	639	8	interfering	interfere	VERB
taxlaw-2860	639	9	with	with	ADP
taxlaw-2860	639	10	state	state	NOUN
taxlaw-2860	639	11	estate	estate	NOUN
taxlaw-2860	639	12	taxes	taxis	NOUN
taxlaw-2860	639	13	were	be	AUX
taxlaw-2860	639	14	ever	ever	ADV
taxlaw-2860	639	15	valid	valid	ADJ
taxlaw-2860	639	16	,	,	PUNCT
taxlaw-2860	639	17	and	and	CCONJ
taxlaw-2860	639	18	it	it	PRON
taxlaw-2860	639	19	is	be	AUX
taxlaw-2860	639	20	not	not	PART
taxlaw-2860	639	21	clear	clear	ADJ
taxlaw-2860	639	22	to	to	ADP
taxlaw-2860	639	23	me	i	PRON
taxlaw-2860	639	24	that	that	SCONJ
taxlaw-2860	639	25	it	it	PRON
taxlaw-2860	639	26	is	be	AUX
taxlaw-2860	639	27	,	,	PUNCT
taxlaw-2860	639	28	the	the	DET
taxlaw-2860	639	29	issue	issue	NOUN
taxlaw-2860	639	30	is	be	AUX
taxlaw-2860	639	31	now	now	ADV
taxlaw-2860	639	32	moot	moot	ADJ
taxlaw-2860	639	33	since	since	SCONJ
taxlaw-2860	639	34	the	the	DET
taxlaw-2860	639	35	state	state	NOUN
taxlaw-2860	639	36	death	death	NOUN
taxlaw-2860	639	37	tax	tax	NOUN
taxlaw-2860	639	38	credit	credit	NOUN
taxlaw-2860	639	39	has	have	AUX
taxlaw-2860	639	40	since	since	ADV
taxlaw-2860	639	41	been	be	AUX
taxlaw-2860	639	42	replaced	replace	VERB
taxlaw-2860	639	43	with	with	ADP
taxlaw-2860	639	44	a	a	DET
taxlaw-2860	639	45	deduction	deduction	NOUN
taxlaw-2860	639	46	for	for	ADP
taxlaw-2860	639	47	state	state	NOUN
taxlaw-2860	639	48	death	death	NOUN
taxlaw-2860	639	49	taxes	taxis	NOUN
taxlaw-2860	639	50	.	.	PUNCT
taxlaw-2860	640	1	see	see	VERB
taxlaw-2860	640	2	generally	generally	ADV
taxlaw-2860	640	3	jeffrey	jeffrey	PROPN
taxlaw-2860	640	4	a.	a.	PROPN
taxlaw-2860	640	5	cooper	cooper	PROPN
taxlaw-2860	640	6	,	,	PUNCT
taxlaw-2860	640	7	time	time	NOUN
taxlaw-2860	640	8	for	for	ADP
taxlaw-2860	640	9	permanent	permanent	ADJ
taxlaw-2860	640	10	estate	estate	NOUN
taxlaw-2860	640	11	tax	tax	NOUN
taxlaw-2860	640	12	reform	reform	NOUN
taxlaw-2860	640	13	,	,	PUNCT
taxlaw-2860	640	14	81	81	NUM
taxlaw-2860	640	15	univ	univ	ADJ
taxlaw-2860	640	16	.	.	PUNCT
taxlaw-2860	641	1	of	of	ADP
taxlaw-2860	641	2	mo	mo	PROPN
taxlaw-2860	641	3	.	.	PROPN
taxlaw-2860	641	4	kan	kan	PROPN
taxlaw-2860	641	5	.	.	PUNCT
taxlaw-2860	642	1	city	city	PROPN
taxlaw-2860	642	2	l.	l.	PROPN
taxlaw-2860	642	3	rev	rev	PROPN
taxlaw-2860	642	4	.	.	PROPN
taxlaw-2860	642	5	277	277	NUM
taxlaw-2860	642	6	,	,	PUNCT
taxlaw-2860	642	7	283–86	283–86	NUM
taxlaw-2860	642	8	(	(	PUNCT
taxlaw-2860	642	9	2012	2012	NUM
taxlaw-2860	642	10	)	)	PUNCT
taxlaw-2860	642	11	(	(	PUNCT
taxlaw-2860	642	12	discussing	discuss	VERB
taxlaw-2860	642	13	this	this	DET
taxlaw-2860	642	14	legislative	legislative	ADJ
taxlaw-2860	642	15	change	change	NOUN
taxlaw-2860	642	16	)	)	PUNCT
taxlaw-2860	642	17	.	.	PUNCT
taxlaw-2860	643	1	126	126	NUM
taxlaw-2860	643	2	an	an	DET
taxlaw-2860	643	3	ex	ex	ADJ
taxlaw-2860	643	4	post	post	NOUN
taxlaw-2860	643	5	analysis	analysis	NOUN
taxlaw-2860	643	6	shows	show	VERB
taxlaw-2860	643	7	that	that	SCONJ
taxlaw-2860	643	8	the	the	DET
taxlaw-2860	643	9	congress	congress	PROPN
taxlaw-2860	643	10	of	of	ADP
taxlaw-2860	643	11	1917	1917	NUM
taxlaw-2860	643	12	incorrectly	incorrectly	ADV
taxlaw-2860	643	13	predicted	predict	VERB
taxlaw-2860	643	14	the	the	DET
taxlaw-2860	643	15	course	course	NOUN
taxlaw-2860	643	16	of	of	ADP
taxlaw-2860	643	17	the	the	DET
taxlaw-2860	643	18	federal	federal	ADJ
taxlaw-2860	643	19	estate	estate	NOUN
taxlaw-2860	643	20	tax	tax	NOUN
taxlaw-2860	643	21	.	.	PUNCT
taxlaw-2860	644	1	rates	rate	NOUN
taxlaw-2860	644	2	over	over	ADP
taxlaw-2860	644	3	the	the	DET
taxlaw-2860	644	4	ensuing	ensue	VERB
taxlaw-2860	644	5	century	century	NOUN
taxlaw-2860	644	6	increased	increase	VERB
taxlaw-2860	644	7	over	over	ADP
taxlaw-2860	644	8	time	time	NOUN
taxlaw-2860	644	9	,	,	PUNCT
taxlaw-2860	644	10	such	such	ADJ
taxlaw-2860	644	11	that	that	SCONJ
taxlaw-2860	644	12	a	a	DET
taxlaw-2860	644	13	soldier	soldier	NOUN
taxlaw-2860	644	14	dying	die	VERB
taxlaw-2860	644	15	in	in	ADP
taxlaw-2860	644	16	1917	1917	NUM
taxlaw-2860	644	17	most	most	ADV
taxlaw-2860	644	18	likely	likely	ADV
taxlaw-2860	644	19	would	would	AUX
taxlaw-2860	644	20	have	have	AUX
taxlaw-2860	644	21	paid	pay	VERB
taxlaw-2860	644	22	estate	estate	NOUN
taxlaw-2860	644	23	tax	tax	NOUN
taxlaw-2860	644	24	at	at	ADP
taxlaw-2860	644	25	a	a	DET
taxlaw-2860	644	26	higher	high	ADJ
taxlaw-2860	644	27	rate	rate	NOUN
taxlaw-2860	644	28	had	have	AUX
taxlaw-2860	644	29	he	he	PRON
taxlaw-2860	644	30	lived	live	VERB
taxlaw-2860	644	31	to	to	ADP
taxlaw-2860	644	32	his	his	PRON
taxlaw-2860	644	33	full	full	ADJ
taxlaw-2860	644	34	life	life	NOUN
taxlaw-2860	644	35	expectancy	expectancy	NOUN
taxlaw-2860	644	36	.	.	PUNCT
taxlaw-2860	645	1	see	see	VERB
taxlaw-2860	645	2	darien	darien	PROPN
taxlaw-2860	645	3	b.	b.	PROPN
taxlaw-2860	645	4	jacobson	jacobson	PROPN
taxlaw-2860	645	5	,	,	PUNCT
taxlaw-2860	645	6	brian	brian	PROPN
taxlaw-2860	645	7	g.	g.	PROPN
taxlaw-2860	645	8	raub	raub	PROPN
taxlaw-2860	645	9	&	&	CCONJ
taxlaw-2860	645	10	barry	barry	PROPN
taxlaw-2860	645	11	w.	w.	PROPN
taxlaw-2860	645	12	johnson	johnson	PROPN
taxlaw-2860	645	13	,	,	PUNCT
taxlaw-2860	645	14	the	the	DET
taxlaw-2860	645	15	estate	estate	NOUN
taxlaw-2860	645	16	tax	tax	NOUN
taxlaw-2860	645	17	:	:	PUNCT
taxlaw-2860	645	18	ninety	ninety	NUM
taxlaw-2860	645	19	years	year	NOUN
taxlaw-2860	645	20	and	and	CCONJ
taxlaw-2860	645	21	counting	counting	NOUN
taxlaw-2860	645	22	,	,	PUNCT
taxlaw-2860	645	23	27	27	NUM
taxlaw-2860	645	24	stat	stat	NOUN
taxlaw-2860	645	25	.	.	PUNCT
taxlaw-2860	646	1	income	income	NOUN
taxlaw-2860	646	2	bull	bull	PROPN
taxlaw-2860	646	3	.	.	PUNCT
taxlaw-2860	647	1	118	118	NUM
taxlaw-2860	647	2	,	,	PUNCT
taxlaw-2860	647	3	122	122	NUM
taxlaw-2860	647	4	fig.d	fig.d	NOUN
taxlaw-2860	647	5	(	(	PUNCT
taxlaw-2860	647	6	2007	2007	NUM
taxlaw-2860	647	7	)	)	PUNCT
taxlaw-2860	647	8	,	,	PUNCT
taxlaw-2860	647	9	http://www.irs.gov/pub/irs-soi/ninetyestate.pdf	http://www.irs.gov/pub/irs-soi/ninetyestate.pdf	NUM
taxlaw-2860	648	1	[	[	X
taxlaw-2860	648	2	https://perma.cc/fu7l-ht4c	https://perma.cc/fu7l-ht4c	X
taxlaw-2860	648	3	]	]	X
taxlaw-2860	648	4	(	(	PUNCT
taxlaw-2860	648	5	chart	chart	NOUN
taxlaw-2860	648	6	of	of	ADP
taxlaw-2860	648	7	estate	estate	NOUN
taxlaw-2860	648	8	tax	tax	NOUN
taxlaw-2860	648	9	rates	rate	NOUN
taxlaw-2860	648	10	from	from	ADP
taxlaw-2860	648	11	1917	1917	NUM
taxlaw-2860	648	12	through	through	ADP
taxlaw-2860	648	13	2007	2007	NUM
taxlaw-2860	648	14	)	)	PUNCT
taxlaw-2860	648	15	.	.	PUNCT
taxlaw-2860	649	1	127	127	NUM
taxlaw-2860	649	2	rajiv	rajiv	PROPN
taxlaw-2860	649	3	chandrasekaren	chandrasekaren	PROPN
taxlaw-2860	649	4	,	,	PUNCT
taxlaw-2860	649	5	a	a	DET
taxlaw-2860	649	6	legacy	legacy	NOUN
taxlaw-2860	649	7	of	of	ADP
taxlaw-2860	649	8	pride	pride	NOUN
taxlaw-2860	649	9	and	and	CCONJ
taxlaw-2860	649	10	pain	pain	NOUN
taxlaw-2860	649	11	,	,	PUNCT
taxlaw-2860	649	12	wash	wash	NOUN
taxlaw-2860	649	13	.	.	PUNCT
taxlaw-2860	650	1	post	post	NOUN
taxlaw-2860	650	2	(	(	PUNCT
taxlaw-2860	650	3	mar	mar	PROPN
taxlaw-2860	650	4	.	.	PROPN
taxlaw-2860	650	5	29	29	NUM
taxlaw-2860	650	6	,	,	PUNCT
taxlaw-2860	650	7	2014	2014	NUM
taxlaw-2860	650	8	)	)	PUNCT
taxlaw-2860	650	9	,	,	PUNCT
taxlaw-2860	650	10	http://www.washingtonpost.com/sf/national/2014/03/29/a-legacy-of-pride-and-pain/	http://www.washingtonpost.com/sf/national/2014/03/29/a-legacy-of-pride-and-pain/	NOUN
taxlaw-2860	651	1	[	[	X
taxlaw-2860	651	2	https://perma.cc/rc9vvffs	https://perma.cc/rc9vvffs	X
taxlaw-2860	651	3	]	]	PUNCT
taxlaw-2860	651	4	(	(	PUNCT
taxlaw-2860	651	5	“	"	PUNCT
taxlaw-2860	651	6	although	although	SCONJ
taxlaw-2860	651	7	more	more	ADJ
taxlaw-2860	651	8	than	than	ADP
taxlaw-2860	651	9	6,800	6,800	NUM
taxlaw-2860	651	10	u.s	u.s	PROPN
taxlaw-2860	651	11	.	.	PROPN
taxlaw-2860	651	12	service	service	NOUN
taxlaw-2860	651	13	members	member	NOUN
taxlaw-2860	651	14	were	be	AUX
taxlaw-2860	651	15	killed	kill	VERB
taxlaw-2860	651	16	in	in	ADP
taxlaw-2860	651	17	iraq	iraq	PROPN
taxlaw-2860	651	18	and	and	CCONJ
taxlaw-2860	651	19	afghanistan	afghanistan	PROPN
taxlaw-2860	651	20	,	,	PUNCT
taxlaw-2860	651	21	advancements	advancement	NOUN
taxlaw-2860	651	22	in	in	ADP
taxlaw-2860	651	23	body	body	NOUN
taxlaw-2860	651	24	armor	armor	NOUN
taxlaw-2860	651	25	,	,	PUNCT
taxlaw-2860	651	26	transportation	transportation	NOUN
taxlaw-2860	651	27	and	and	CCONJ
taxlaw-2860	651	28	battlefield	battlefield	NOUN
taxlaw-2860	651	29	medicine	medicine	NOUN
taxlaw-2860	651	30	gave	give	VERB
taxlaw-2860	651	31	troops	troop	NOUN
taxlaw-2860	651	32	a	a	DET
taxlaw-2860	651	33	better	well	ADJ
taxlaw-2860	651	34	chance	chance	NOUN
taxlaw-2860	651	35	of	of	ADP
taxlaw-2860	651	36	coming	come	VERB
taxlaw-2860	651	37	home	home	ADV
taxlaw-2860	651	38	than	than	ADP
taxlaw-2860	651	39	any	any	DET
taxlaw-2860	651	40	other	other	ADJ
taxlaw-2860	651	41	generation	generation	NOUN
taxlaw-2860	651	42	of	of	ADP
taxlaw-2860	651	43	war	war	NOUN
taxlaw-2860	651	44	fighters	fighter	NOUN
taxlaw-2860	651	45	.	.	PUNCT
taxlaw-2860	651	46	”	"	PUNCT
taxlaw-2860	651	47	)	)	PUNCT
taxlaw-2860	651	48	.	.	PUNCT
taxlaw-2860	652	1	kriner	kriner	PROPN
taxlaw-2860	652	2	&	&	CCONJ
taxlaw-2860	652	3	shen	shen	PROPN
taxlaw-2860	652	4	,	,	PUNCT
taxlaw-2860	652	5	supra	supra	PROPN
taxlaw-2860	652	6	note	note	PROPN
taxlaw-2860	652	7	61	61	NUM
taxlaw-2860	652	8	,	,	PUNCT
taxlaw-2860	652	9	at	at	ADP
taxlaw-2860	652	10	569–70	569–70	PROPN
taxlaw-2860	652	11	(	(	PUNCT
taxlaw-2860	652	12	2016	2016	NUM
taxlaw-2860	652	13	)	)	PUNCT
taxlaw-2860	652	14	(	(	PUNCT
taxlaw-2860	652	15	“	"	PUNCT
taxlaw-2860	652	16	[	[	X
taxlaw-2860	652	17	w]hen	w]hen	X
taxlaw-2860	652	18	compared	compare	VERB
taxlaw-2860	652	19	with	with	ADP
taxlaw-2860	652	20	vietnam	vietnam	PROPN
taxlaw-2860	652	21	and	and	CCONJ
taxlaw-2860	652	22	korea	korea	PROPN
taxlaw-2860	652	23	,	,	PUNCT
taxlaw-2860	652	24	the	the	DET
taxlaw-2860	652	25	ratio	ratio	NOUN
taxlaw-2860	652	26	of	of	ADP
taxlaw-2860	652	27	wounded	wound	VERB
taxlaw-2860	652	28	to	to	PART
taxlaw-2860	652	29	killed	kill	VERB
taxlaw-2860	652	30	soldiers	soldier	NOUN
taxlaw-2860	652	31	in	in	ADP
taxlaw-2860	652	32	iraq	iraq	PROPN
taxlaw-2860	652	33	/	/	SYM
taxlaw-2860	652	34	afghanistan	afghanistan	PROPN
taxlaw-2860	652	35	is	be	AUX
taxlaw-2860	652	36	more	more	ADJ
taxlaw-2860	652	37	than	than	ADP
taxlaw-2860	652	38	two	two	NUM
taxlaw-2860	652	39	and	and	CCONJ
taxlaw-2860	652	40	a	a	DET
taxlaw-2860	652	41	half	half	NOUN
taxlaw-2860	652	42	times	time	NOUN
taxlaw-2860	652	43	larger	large	ADJ
taxlaw-2860	652	44	.	.	PUNCT
taxlaw-2860	653	1	when	when	SCONJ
taxlaw-2860	653	2	compared	compare	VERB
taxlaw-2860	653	3	to	to	ADP
taxlaw-2860	653	4	world	world	PROPN
taxlaw-2860	653	5	war	war	PROPN
taxlaw-2860	653	6	ii	ii	PROPN
taxlaw-2860	653	7	,	,	PUNCT
taxlaw-2860	653	8	the	the	DET
taxlaw-2860	653	9	ratio	ratio	NOUN
taxlaw-2860	653	10	in	in	ADP
taxlaw-2860	653	11	iraq	iraq	PROPN
taxlaw-2860	653	12	/	/	SYM
taxlaw-2860	653	13	afghanistan	afghanistan	PROPN
taxlaw-2860	653	14	is	be	AUX
taxlaw-2860	653	15	more	more	ADJ
taxlaw-2860	653	16	than	than	ADP
taxlaw-2860	653	17	four	four	NUM
taxlaw-2860	653	18	times	time	NOUN
taxlaw-2860	653	19	as	as	ADV
taxlaw-2860	653	20	large	large	ADJ
taxlaw-2860	653	21	.	.	PUNCT
taxlaw-2860	653	22	”	"	PUNCT
taxlaw-2860	653	23	)	)	PUNCT
taxlaw-2860	653	24	.	.	PUNCT
taxlaw-2860	654	1	128	128	NUM
taxlaw-2860	654	2	michael	michael	PROPN
taxlaw-2860	654	3	waterstone	waterstone	PROPN
taxlaw-2860	654	4	,	,	PUNCT
taxlaw-2860	654	5	returning	return	VERB
taxlaw-2860	654	6	veterans	veteran	NOUN
taxlaw-2860	654	7	and	and	CCONJ
taxlaw-2860	654	8	disability	disability	NOUN
taxlaw-2860	654	9	law	law	NOUN
taxlaw-2860	654	10	,	,	PUNCT
taxlaw-2860	654	11	85	85	NUM
taxlaw-2860	654	12	notre	notre	PROPN
taxlaw-2860	654	13	dame	dame	PROPN
taxlaw-2860	654	14	l.	l.	PROPN
taxlaw-2860	654	15	rev	rev	PROPN
taxlaw-2860	654	16	.	.	PROPN
taxlaw-2860	654	17	1081	1081	NUM
taxlaw-2860	654	18	,	,	PUNCT
taxlaw-2860	654	19	1084	1084	NUM
taxlaw-2860	654	20	(	(	PUNCT
taxlaw-2860	654	21	2010	2010	NUM
taxlaw-2860	654	22	)	)	PUNCT
taxlaw-2860	654	23	(	(	PUNCT
taxlaw-2860	654	24	“	"	PUNCT
taxlaw-2860	654	25	veterans	veteran	NOUN
taxlaw-2860	654	26	programs	program	NOUN
taxlaw-2860	654	27	and	and	CCONJ
taxlaw-2860	654	28	commitments	commitment	NOUN
taxlaw-2860	654	29	are	be	AUX
taxlaw-2860	654	30	chronically	chronically	ADV
taxlaw-2860	654	31	underfunded	underfunded	ADJ
taxlaw-2860	654	32	…	…	PUNCT
taxlaw-2860	654	33	”	"	PUNCT
taxlaw-2860	654	34	)	)	PUNCT
taxlaw-2860	654	35	.	.	PUNCT
taxlaw-2860	655	1	2017	2017	NUM
taxlaw-2860	655	2	]	]	PUNCT
taxlaw-2860	655	3	soldiers	soldier	NOUN
taxlaw-2860	655	4	with	with	ADP
taxlaw-2860	655	5	fortunes	fortune	NOUN
taxlaw-2860	655	6	?	?	PUNCT
taxlaw-2860	656	1	133	133	NUM
taxlaw-2860	656	2	substandard.129	substandard.129	ADJ
taxlaw-2860	656	3	returning	return	VERB
taxlaw-2860	656	4	soldiers	soldier	NOUN
taxlaw-2860	656	5	,	,	PUNCT
taxlaw-2860	656	6	particularly	particularly	ADV
taxlaw-2860	656	7	enlisted	enlist	VERB
taxlaw-2860	656	8	men	man	NOUN
taxlaw-2860	656	9	and	and	CCONJ
taxlaw-2860	656	10	women	woman	NOUN
taxlaw-2860	656	11	,	,	PUNCT
taxlaw-2860	656	12	face	face	VERB
taxlaw-2860	656	13	significant	significant	ADJ
taxlaw-2860	656	14	economic	economic	ADJ
taxlaw-2860	656	15	challenges.130	challenges.130	NOUN
taxlaw-2860	656	16	depression	depression	NOUN
taxlaw-2860	656	17	,	,	PUNCT
taxlaw-2860	656	18	marital	marital	ADJ
taxlaw-2860	656	19	discord	discord	NOUN
taxlaw-2860	656	20	,	,	PUNCT
taxlaw-2860	656	21	and	and	CCONJ
taxlaw-2860	656	22	suicide	suicide	NOUN
taxlaw-2860	656	23	are	be	AUX
taxlaw-2860	656	24	massive	massive	ADJ
taxlaw-2860	656	25	issues	issue	NOUN
taxlaw-2860	656	26	to	to	ADP
taxlaw-2860	656	27	confront.131	confront.131	PROPN
taxlaw-2860	656	28	while	while	SCONJ
taxlaw-2860	656	29	a	a	DET
taxlaw-2860	656	30	wealthy	wealthy	ADJ
taxlaw-2860	656	31	soldier	soldier	NOUN
taxlaw-2860	656	32	’s	’s	PART
taxlaw-2860	656	33	combat	combat	NOUN
taxlaw-2860	656	34	death	death	NOUN
taxlaw-2860	656	35	is	be	AUX
taxlaw-2860	656	36	tragic	tragic	ADJ
taxlaw-2860	656	37	,	,	PUNCT
taxlaw-2860	656	38	it	it	PRON
taxlaw-2860	656	39	is	be	AUX
taxlaw-2860	656	40	arguably	arguably	ADV
taxlaw-2860	656	41	no	no	PRON
taxlaw-2860	656	42	less	less	ADV
taxlaw-2860	656	43	tragic	tragic	ADJ
taxlaw-2860	656	44	than	than	ADP
taxlaw-2860	656	45	the	the	DET
taxlaw-2860	656	46	plight	plight	NOUN
taxlaw-2860	656	47	faced	face	VERB
taxlaw-2860	656	48	by	by	ADP
taxlaw-2860	656	49	thousands	thousand	NOUN
taxlaw-2860	656	50	of	of	ADP
taxlaw-2860	656	51	returning	return	VERB
taxlaw-2860	656	52	combat	combat	NOUN
taxlaw-2860	656	53	veterans	veteran	NOUN
taxlaw-2860	656	54	struggling	struggle	VERB
taxlaw-2860	656	55	with	with	ADP
taxlaw-2860	656	56	the	the	DET
taxlaw-2860	656	57	physical	physical	ADJ
taxlaw-2860	656	58	and	and	CCONJ
taxlaw-2860	656	59	psychological	psychological	ADJ
taxlaw-2860	656	60	wounds	wound	NOUN
taxlaw-2860	656	61	of	of	ADP
taxlaw-2860	656	62	battle	battle	NOUN
taxlaw-2860	656	63	.	.	PUNCT
taxlaw-2860	657	1	although	although	SCONJ
taxlaw-2860	657	2	the	the	DET
taxlaw-2860	657	3	potential	potential	ADJ
taxlaw-2860	657	4	details	detail	NOUN
taxlaw-2860	657	5	of	of	ADP
taxlaw-2860	657	6	any	any	DET
taxlaw-2860	657	7	such	such	ADJ
taxlaw-2860	657	8	solution	solution	NOUN
taxlaw-2860	657	9	go	go	VERB
taxlaw-2860	657	10	far	far	ADV
taxlaw-2860	657	11	beyond	beyond	ADP
taxlaw-2860	657	12	the	the	DET
taxlaw-2860	657	13	scope	scope	NOUN
taxlaw-2860	657	14	of	of	ADP
taxlaw-2860	657	15	this	this	DET
taxlaw-2860	657	16	article	article	NOUN
taxlaw-2860	657	17	,	,	PUNCT
taxlaw-2860	657	18	providing	provide	VERB
taxlaw-2860	657	19	estate	estate	NOUN
taxlaw-2860	657	20	tax	tax	NOUN
taxlaw-2860	657	21	benefits	benefit	NOUN
taxlaw-2860	657	22	for	for	ADP
taxlaw-2860	657	23	deceased	deceased	ADJ
taxlaw-2860	657	24	soldiers	soldier	NOUN
taxlaw-2860	657	25	seems	seem	VERB
taxlaw-2860	657	26	less	less	ADV
taxlaw-2860	657	27	important	important	ADJ
taxlaw-2860	657	28	than	than	ADP
taxlaw-2860	657	29	providing	provide	VERB
taxlaw-2860	657	30	quality	quality	NOUN
taxlaw-2860	657	31	health	health	NOUN
taxlaw-2860	657	32	care	care	NOUN
taxlaw-2860	657	33	and	and	CCONJ
taxlaw-2860	657	34	education	education	NOUN
taxlaw-2860	657	35	benefits	benefit	NOUN
taxlaw-2860	657	36	for	for	ADP
taxlaw-2860	657	37	living	live	VERB
taxlaw-2860	657	38	veterans	veteran	NOUN
taxlaw-2860	657	39	.	.	PUNCT
taxlaw-2860	658	1	a	a	DET
taxlaw-2860	658	2	second	second	ADJ
taxlaw-2860	658	3	potential	potential	ADJ
taxlaw-2860	658	4	alternative	alternative	NOUN
taxlaw-2860	658	5	lies	lie	VERB
taxlaw-2860	658	6	within	within	ADP
taxlaw-2860	658	7	the	the	DET
taxlaw-2860	658	8	tax	tax	NOUN
taxlaw-2860	658	9	code	code	NOUN
taxlaw-2860	658	10	itself	itself	PRON
taxlaw-2860	658	11	.	.	PUNCT
taxlaw-2860	659	1	as	as	SCONJ
taxlaw-2860	659	2	noted	note	VERB
taxlaw-2860	659	3	above	above	ADV
taxlaw-2860	659	4	,	,	PUNCT
taxlaw-2860	659	5	the	the	DET
taxlaw-2860	659	6	code	code	NOUN
taxlaw-2860	659	7	already	already	ADV
taxlaw-2860	659	8	contains	contain	VERB
taxlaw-2860	659	9	an	an	DET
taxlaw-2860	659	10	income	income	NOUN
taxlaw-2860	659	11	tax	tax	NOUN
taxlaw-2860	659	12	exemption	exemption	NOUN
taxlaw-2860	659	13	for	for	ADP
taxlaw-2860	659	14	soldiers	soldier	NOUN
taxlaw-2860	659	15	dying	die	VERB
taxlaw-2860	659	16	in	in	ADP
taxlaw-2860	659	17	combat	combat	NOUN
taxlaw-2860	659	18	.	.	PUNCT
taxlaw-2860	660	1	132	132	NUM
taxlaw-2860	660	2	however	however	ADV
taxlaw-2860	660	3	,	,	PUNCT
taxlaw-2860	660	4	as	as	SCONJ
taxlaw-2860	660	5	explored	explore	VERB
taxlaw-2860	660	6	below	below	ADV
taxlaw-2860	660	7	,	,	PUNCT
taxlaw-2860	660	8	the	the	DET
taxlaw-2860	660	9	provision	provision	NOUN
taxlaw-2860	660	10	as	as	SCONJ
taxlaw-2860	660	11	drafted	draft	VERB
taxlaw-2860	660	12	is	be	AUX
taxlaw-2860	660	13	poorly	poorly	ADV
taxlaw-2860	660	14	-	-	PUNCT
taxlaw-2860	660	15	targeted	target	VERB
taxlaw-2860	660	16	and	and	CCONJ
taxlaw-2860	660	17	creates	create	VERB
taxlaw-2860	660	18	unnecessary	unnecessary	ADJ
taxlaw-2860	660	19	administrative	administrative	ADJ
taxlaw-2860	660	20	complexity	complexity	NOUN
taxlaw-2860	660	21	.	.	PUNCT
taxlaw-2860	661	1	in	in	ADP
taxlaw-2860	661	2	the	the	DET
taxlaw-2860	661	3	balance	balance	NOUN
taxlaw-2860	661	4	of	of	ADP
taxlaw-2860	661	5	this	this	DET
taxlaw-2860	661	6	article	article	NOUN
taxlaw-2860	661	7	,	,	PUNCT
taxlaw-2860	661	8	i	i	PRON
taxlaw-2860	661	9	propose	propose	VERB
taxlaw-2860	661	10	an	an	DET
taxlaw-2860	661	11	alternative	alternative	ADJ
taxlaw-2860	661	12	version	version	NOUN
taxlaw-2860	661	13	of	of	ADP
taxlaw-2860	661	14	the	the	DET
taxlaw-2860	661	15	income	income	NOUN
taxlaw-2860	661	16	tax	tax	NOUN
taxlaw-2860	661	17	exemption	exemption	NOUN
taxlaw-2860	661	18	and	and	CCONJ
taxlaw-2860	661	19	assess	assess	VERB
taxlaw-2860	661	20	the	the	DET
taxlaw-2860	661	21	extent	extent	NOUN
taxlaw-2860	661	22	to	to	PART
taxlaw-2860	661	23	which	which	PRON
taxlaw-2860	661	24	this	this	DET
taxlaw-2860	661	25	alternative	alternative	ADJ
taxlaw-2860	661	26	addresses	address	VERB
taxlaw-2860	661	27	the	the	DET
taxlaw-2860	661	28	policy	policy	NOUN
taxlaw-2860	661	29	failures	failure	NOUN
taxlaw-2860	661	30	that	that	PRON
taxlaw-2860	661	31	plague	plague	VERB
taxlaw-2860	661	32	the	the	DET
taxlaw-2860	661	33	combat	combat	NOUN
taxlaw-2860	661	34	exemption	exemption	NOUN
taxlaw-2860	661	35	.	.	PUNCT
taxlaw-2860	662	1	i	i	PRON
taxlaw-2860	662	2	conclude	conclude	VERB
taxlaw-2860	662	3	that	that	SCONJ
taxlaw-2860	662	4	my	my	PRON
taxlaw-2860	662	5	proposed	propose	VERB
taxlaw-2860	662	6	income	income	NOUN
taxlaw-2860	662	7	tax	tax	NOUN
taxlaw-2860	662	8	relief	relief	NOUN
taxlaw-2860	662	9	would	would	AUX
taxlaw-2860	662	10	more	more	ADV
taxlaw-2860	662	11	effectively	effectively	ADV
taxlaw-2860	662	12	address	address	VERB
taxlaw-2860	662	13	key	key	ADJ
taxlaw-2860	662	14	goals	goal	NOUN
taxlaw-2860	662	15	than	than	SCONJ
taxlaw-2860	662	16	does	do	VERB
taxlaw-2860	662	17	the	the	DET
taxlaw-2860	662	18	current	current	ADJ
taxlaw-2860	662	19	estate	estate	NOUN
taxlaw-2860	662	20	tax	tax	NOUN
taxlaw-2860	662	21	exemption	exemption	NOUN
taxlaw-2860	662	22	.	.	PUNCT
taxlaw-2860	663	1	a.	a.	NOUN
taxlaw-2860	663	2	structuring	structure	VERB
taxlaw-2860	663	3	a	a	DET
taxlaw-2860	663	4	better	well	ADJ
taxlaw-2860	663	5	income	income	NOUN
taxlaw-2860	663	6	tax	tax	NOUN
taxlaw-2860	663	7	exemption	exemption	NOUN
taxlaw-2860	663	8	1	1	NUM
taxlaw-2860	663	9	.	.	PUNCT
taxlaw-2860	664	1	the	the	DET
taxlaw-2860	664	2	current	current	ADJ
taxlaw-2860	664	3	regime	regime	NOUN
taxlaw-2860	664	4	in	in	ADP
taxlaw-2860	664	5	addition	addition	NOUN
taxlaw-2860	664	6	to	to	ADP
taxlaw-2860	664	7	the	the	DET
taxlaw-2860	664	8	estate	estate	NOUN
taxlaw-2860	664	9	tax	tax	NOUN
taxlaw-2860	664	10	combat	combat	NOUN
taxlaw-2860	664	11	exemption	exemption	NOUN
taxlaw-2860	664	12	discussed	discuss	VERB
taxlaw-2860	664	13	above	above	ADV
taxlaw-2860	664	14	,	,	PUNCT
taxlaw-2860	664	15	congress	congress	PROPN
taxlaw-2860	664	16	has	have	AUX
taxlaw-2860	664	17	provided	provide	VERB
taxlaw-2860	664	18	income	income	NOUN
taxlaw-2860	664	19	tax	tax	NOUN
taxlaw-2860	664	20	relief	relief	NOUN
taxlaw-2860	664	21	to	to	ADP
taxlaw-2860	664	22	those	those	PRON
taxlaw-2860	664	23	dying	die	VERB
taxlaw-2860	664	24	in	in	ADP
taxlaw-2860	664	25	combat	combat	NOUN
taxlaw-2860	664	26	.	.	PUNCT
taxlaw-2860	665	1	specifically	specifically	ADV
taxlaw-2860	665	2	,	,	PUNCT
taxlaw-2860	665	3	when	when	SCONJ
taxlaw-2860	665	4	a	a	DET
taxlaw-2860	665	5	soldier	soldier	NOUN
taxlaw-2860	665	6	dies	die	VERB
taxlaw-2860	665	7	in	in	ADP
taxlaw-2860	665	8	combat	combat	NOUN
taxlaw-2860	665	9	,	,	PUNCT
taxlaw-2860	665	10	her	her	PRON
taxlaw-2860	665	11	estate	estate	NOUN
taxlaw-2860	665	12	is	be	AUX
taxlaw-2860	665	13	entitled	entitle	VERB
taxlaw-2860	665	14	to	to	ADP
taxlaw-2860	665	15	a	a	DET
taxlaw-2860	665	16	full	full	ADJ
taxlaw-2860	665	17	refund	refund	NOUN
taxlaw-2860	665	18	of	of	ADP
taxlaw-2860	665	19	all	all	DET
taxlaw-2860	665	20	taxes	taxis	NOUN
taxlaw-2860	665	21	on	on	ADP
taxlaw-2860	665	22	the	the	DET
taxlaw-2860	665	23	soldier	soldier	NOUN
taxlaw-2860	665	24	’s	’s	PART
taxlaw-2860	665	25	income	income	NOUN
taxlaw-2860	665	26	from	from	ADP
taxlaw-2860	665	27	the	the	DET
taxlaw-2860	665	28	time	time	NOUN
taxlaw-2860	665	29	the	the	DET
taxlaw-2860	665	30	soldier	soldier	NOUN
taxlaw-2860	665	31	entered	enter	VERB
taxlaw-2860	665	32	a	a	DET
taxlaw-2860	665	33	combat	combat	NOUN
taxlaw-2860	665	34	zone	zone	NOUN
taxlaw-2860	665	35	until	until	ADP
taxlaw-2860	665	36	the	the	DET
taxlaw-2860	665	37	date	date	NOUN
taxlaw-2860	665	38	of	of	ADP
taxlaw-2860	665	39	death	death	NOUN
taxlaw-2860	665	40	.	.	PUNCT
taxlaw-2860	666	1	the	the	DET
taxlaw-2860	666	2	governing	govern	VERB
taxlaw-2860	666	3	provision	provision	NOUN
taxlaw-2860	666	4	is	be	AUX
taxlaw-2860	666	5	i.r.c	i.r.c	NOUN
taxlaw-2860	666	6	.	.	PUNCT
taxlaw-2860	667	1	§	§	PROPN
taxlaw-2860	667	2	692(a	692(a	PROPN
taxlaw-2860	667	3	)	)	PUNCT
taxlaw-2860	667	4	,	,	PUNCT
taxlaw-2860	667	5	which	which	PRON
taxlaw-2860	667	6	provides	provide	VERB
taxlaw-2860	667	7	in	in	ADP
taxlaw-2860	667	8	relevant	relevant	ADJ
taxlaw-2860	667	9	part	part	NOUN
taxlaw-2860	667	10	as	as	SCONJ
taxlaw-2860	667	11	follows	follow	VERB
taxlaw-2860	667	12	:	:	PUNCT
taxlaw-2860	667	13	§	§	PROPN
taxlaw-2860	667	14	692	692	NUM
taxlaw-2860	667	15	.	.	PUNCT
taxlaw-2860	668	1	income	income	NOUN
taxlaw-2860	668	2	taxes	taxis	NOUN
taxlaw-2860	668	3	of	of	ADP
taxlaw-2860	668	4	members	member	NOUN
taxlaw-2860	668	5	of	of	ADP
taxlaw-2860	668	6	armed	armed	ADJ
taxlaw-2860	668	7	forces	force	NOUN
taxlaw-2860	668	8	,	,	PUNCT
taxlaw-2860	668	9	astronauts	astronaut	NOUN
taxlaw-2860	668	10	,	,	PUNCT
taxlaw-2860	668	11	and	and	CCONJ
taxlaw-2860	668	12	victims	victim	NOUN
taxlaw-2860	668	13	of	of	ADP
taxlaw-2860	668	14	certain	certain	ADJ
taxlaw-2860	668	15	terrorist	terrorist	ADJ
taxlaw-2860	668	16	attacks	attack	NOUN
taxlaw-2860	668	17	on	on	ADP
taxlaw-2860	668	18	death	death	NOUN
taxlaw-2860	668	19	(	(	PUNCT
taxlaw-2860	668	20	a	a	DET
taxlaw-2860	668	21	)	)	PUNCT
taxlaw-2860	668	22	general	general	ADJ
taxlaw-2860	668	23	rule	rule	NOUN
taxlaw-2860	668	24	.	.	PUNCT
taxlaw-2860	669	1	—	—	PUNCT
taxlaw-2860	669	2	in	in	ADP
taxlaw-2860	669	3	the	the	DET
taxlaw-2860	669	4	case	case	NOUN
taxlaw-2860	669	5	of	of	ADP
taxlaw-2860	669	6	any	any	DET
taxlaw-2860	669	7	individual	individual	NOUN
taxlaw-2860	669	8	who	who	PRON
taxlaw-2860	669	9	dies	die	VERB
taxlaw-2860	669	10	while	while	SCONJ
taxlaw-2860	669	11	in	in	ADP
taxlaw-2860	669	12	active	active	ADJ
taxlaw-2860	669	13	service	service	NOUN
taxlaw-2860	669	14	as	as	ADP
taxlaw-2860	669	15	a	a	DET
taxlaw-2860	669	16	member	member	NOUN
taxlaw-2860	669	17	of	of	ADP
taxlaw-2860	669	18	the	the	DET
taxlaw-2860	669	19	armed	armed	ADJ
taxlaw-2860	669	20	forces	force	NOUN
taxlaw-2860	669	21	of	of	ADP
taxlaw-2860	669	22	the	the	DET
taxlaw-2860	669	23	united	united	PROPN
taxlaw-2860	669	24	states	states	PROPN
taxlaw-2860	669	25	,	,	PUNCT
taxlaw-2860	669	26	if	if	SCONJ
taxlaw-2860	669	27	such	such	ADJ
taxlaw-2860	669	28	death	death	NOUN
taxlaw-2860	669	29	occurred	occur	VERB
taxlaw-2860	669	30	while	while	SCONJ
taxlaw-2860	669	31	serving	serve	VERB
taxlaw-2860	669	32	in	in	ADP
taxlaw-2860	669	33	a	a	DET
taxlaw-2860	669	34	combat	combat	NOUN
taxlaw-2860	669	35	zone	zone	NOUN
taxlaw-2860	669	36	(	(	PUNCT
taxlaw-2860	669	37	as	as	SCONJ
taxlaw-2860	669	38	determined	determine	VERB
taxlaw-2860	669	39	under	under	ADP
taxlaw-2860	669	40	section	section	NOUN
taxlaw-2860	669	41	112	112	NUM
taxlaw-2860	669	42	)	)	PUNCT
taxlaw-2860	669	43	or	or	CCONJ
taxlaw-2860	669	44	as	as	ADP
taxlaw-2860	669	45	a	a	DET
taxlaw-2860	669	46	result	result	NOUN
taxlaw-2860	669	47	of	of	ADP
taxlaw-2860	669	48	wounds	wound	NOUN
taxlaw-2860	669	49	,	,	PUNCT
taxlaw-2860	669	50	disease	disease	NOUN
taxlaw-2860	669	51	,	,	PUNCT
taxlaw-2860	669	52	or	or	CCONJ
taxlaw-2860	669	53	injury	injury	NOUN
taxlaw-2860	669	54	incurred	incur	VERB
taxlaw-2860	669	55	while	while	SCONJ
taxlaw-2860	669	56	so	so	ADV
taxlaw-2860	669	57	serving	serve	VERB
taxlaw-2860	669	58	—	—	PUNCT
taxlaw-2860	669	59	(	(	PUNCT
taxlaw-2860	669	60	1	1	X
taxlaw-2860	669	61	)	)	PUNCT
taxlaw-2860	669	62	any	any	DET
taxlaw-2860	669	63	tax	tax	NOUN
taxlaw-2860	669	64	imposed	impose	VERB
taxlaw-2860	669	65	by	by	ADP
taxlaw-2860	669	66	this	this	DET
taxlaw-2860	669	67	subtitle	subtitle	NOUN
taxlaw-2860	669	68	shall	shall	AUX
taxlaw-2860	669	69	not	not	PART
taxlaw-2860	669	70	apply	apply	VERB
taxlaw-2860	669	71	with	with	ADP
taxlaw-2860	669	72	respect	respect	NOUN
taxlaw-2860	669	73	to	to	ADP
taxlaw-2860	669	74	the	the	DET
taxlaw-2860	669	75	taxable	taxable	ADJ
taxlaw-2860	669	76	year	year	NOUN
taxlaw-2860	669	77	in	in	ADP
taxlaw-2860	669	78	which	which	PRON
taxlaw-2860	669	79	falls	fall	VERB
taxlaw-2860	669	80	the	the	DET
taxlaw-2860	669	81	date	date	NOUN
taxlaw-2860	669	82	of	of	ADP
taxlaw-2860	669	83	his	his	PRON
taxlaw-2860	669	84	death	death	NOUN
taxlaw-2860	669	85	,	,	PUNCT
taxlaw-2860	669	86	or	or	CCONJ
taxlaw-2860	669	87	with	with	ADP
taxlaw-2860	669	88	respect	respect	NOUN
taxlaw-2860	669	89	to	to	ADP
taxlaw-2860	669	90	any	any	DET
taxlaw-2860	669	91	prior	prior	ADJ
taxlaw-2860	669	92	taxable	taxable	ADJ
taxlaw-2860	669	93	year	year	NOUN
taxlaw-2860	669	94	ending	end	VERB
taxlaw-2860	669	95	129	129	NUM
taxlaw-2860	669	96	nema	nema	PROPN
taxlaw-2860	669	97	milaninia	milaninia	PROPN
taxlaw-2860	669	98	,	,	PUNCT
taxlaw-2860	669	99	the	the	DET
taxlaw-2860	669	100	crisis	crisis	NOUN
taxlaw-2860	669	101	at	at	ADP
taxlaw-2860	669	102	home	home	NOUN
taxlaw-2860	669	103	following	follow	VERB
taxlaw-2860	669	104	the	the	DET
taxlaw-2860	669	105	crisis	crisis	NOUN
taxlaw-2860	669	106	abroad	abroad	ADV
taxlaw-2860	669	107	:	:	PUNCT
taxlaw-2860	669	108	health	health	NOUN
taxlaw-2860	669	109	care	care	NOUN
taxlaw-2860	669	110	deficiencies	deficiency	NOUN
taxlaw-2860	669	111	for	for	ADP
taxlaw-2860	669	112	us	us	PROPN
taxlaw-2860	669	113	veterans	veteran	NOUN
taxlaw-2860	669	114	of	of	ADP
taxlaw-2860	669	115	the	the	DET
taxlaw-2860	669	116	iraq	iraq	PROPN
taxlaw-2860	669	117	and	and	CCONJ
taxlaw-2860	669	118	afghanistan	afghanistan	PROPN
taxlaw-2860	669	119	wars	war	NOUN
taxlaw-2860	669	120	,	,	PUNCT
taxlaw-2860	669	121	11	11	NUM
taxlaw-2860	669	122	depaul	depaul	PROPN
taxlaw-2860	669	123	j.	j.	PROPN
taxlaw-2860	669	124	health	health	PROPN
taxlaw-2860	669	125	care	care	PROPN
taxlaw-2860	669	126	l.	l.	PROPN
taxlaw-2860	669	127	327	327	NUM
taxlaw-2860	669	128	,	,	PUNCT
taxlaw-2860	669	129	328	328	NUM
taxlaw-2860	669	130	(	(	PUNCT
taxlaw-2860	669	131	2008	2008	NUM
taxlaw-2860	669	132	)	)	PUNCT
taxlaw-2860	669	133	(	(	PUNCT
taxlaw-2860	669	134	contending	contend	VERB
taxlaw-2860	669	135	that	that	SCONJ
taxlaw-2860	669	136	the	the	DET
taxlaw-2860	669	137	va	va	PROPN
taxlaw-2860	669	138	health	health	NOUN
taxlaw-2860	669	139	system	system	NOUN
taxlaw-2860	669	140	is	be	AUX
taxlaw-2860	669	141	incapable	incapable	ADJ
taxlaw-2860	669	142	of	of	ADP
taxlaw-2860	669	143	delivering	deliver	VERB
taxlaw-2860	669	144	the	the	DET
taxlaw-2860	669	145	health	health	NOUN
taxlaw-2860	669	146	care	care	NOUN
taxlaw-2860	669	147	services	service	NOUN
taxlaw-2860	669	148	needed	need	VERB
taxlaw-2860	669	149	by	by	ADP
taxlaw-2860	669	150	returning	return	VERB
taxlaw-2860	669	151	combat	combat	NOUN
taxlaw-2860	669	152	veterans	veteran	NOUN
taxlaw-2860	669	153	,	,	PUNCT
taxlaw-2860	669	154	specifically	specifically	ADV
taxlaw-2860	669	155	mental	mental	ADJ
taxlaw-2860	669	156	care	care	NOUN
taxlaw-2860	669	157	assistance	assistance	NOUN
taxlaw-2860	669	158	)	)	PUNCT
taxlaw-2860	669	159	.	.	PUNCT
taxlaw-2860	670	1	130	130	NUM
taxlaw-2860	670	2	chandrasekaren	chandrasekaren	ADJ
taxlaw-2860	670	3	,	,	PUNCT
taxlaw-2860	670	4	supra	supra	PROPN
taxlaw-2860	670	5	note	note	VERB
taxlaw-2860	670	6	127	127	NUM
taxlaw-2860	670	7	(	(	PUNCT
taxlaw-2860	670	8	“	"	PUNCT
taxlaw-2860	670	9	enlisted	enlisted	ADJ
taxlaw-2860	670	10	vets	vet	NOUN
taxlaw-2860	670	11	also	also	ADV
taxlaw-2860	670	12	report	report	VERB
taxlaw-2860	670	13	more	more	ADV
taxlaw-2860	670	14	severe	severe	ADJ
taxlaw-2860	670	15	economic	economic	ADJ
taxlaw-2860	670	16	challenges	challenge	NOUN
taxlaw-2860	670	17	.	.	PUNCT
taxlaw-2860	671	1	forty	forty	NUM
taxlaw-2860	671	2	-	-	PUNCT
taxlaw-2860	671	3	three	three	NUM
taxlaw-2860	671	4	percent	percent	NOUN
taxlaw-2860	671	5	of	of	ADP
taxlaw-2860	671	6	them	they	PRON
taxlaw-2860	671	7	have	have	AUX
taxlaw-2860	671	8	taken	take	VERB
taxlaw-2860	671	9	an	an	DET
taxlaw-2860	671	10	extra	extra	ADJ
taxlaw-2860	671	11	job	job	NOUN
taxlaw-2860	671	12	or	or	CCONJ
taxlaw-2860	671	13	worked	work	VERB
taxlaw-2860	671	14	additional	additional	ADJ
taxlaw-2860	671	15	hours	hour	NOUN
taxlaw-2860	671	16	because	because	SCONJ
taxlaw-2860	671	17	they	they	PRON
taxlaw-2860	671	18	need	need	VERB
taxlaw-2860	671	19	the	the	DET
taxlaw-2860	671	20	money	money	NOUN
taxlaw-2860	671	21	,	,	PUNCT
taxlaw-2860	671	22	compared	compare	VERB
taxlaw-2860	671	23	with	with	ADP
taxlaw-2860	671	24	just	just	ADV
taxlaw-2860	671	25	16	16	NUM
taxlaw-2860	671	26	percent	percent	NOUN
taxlaw-2860	671	27	of	of	ADP
taxlaw-2860	671	28	officers	officer	NOUN
taxlaw-2860	671	29	.	.	PUNCT
taxlaw-2860	672	1	a	a	DET
taxlaw-2860	672	2	quarter	quarter	NOUN
taxlaw-2860	672	3	of	of	ADP
taxlaw-2860	672	4	enlisted	enlist	VERB
taxlaw-2860	672	5	members	member	NOUN
taxlaw-2860	672	6	have	have	AUX
taxlaw-2860	672	7	had	have	VERB
taxlaw-2860	672	8	trouble	trouble	NOUN
taxlaw-2860	672	9	paying	pay	VERB
taxlaw-2860	672	10	their	their	PRON
taxlaw-2860	672	11	rent	rent	NOUN
taxlaw-2860	672	12	or	or	CCONJ
taxlaw-2860	672	13	mortgage	mortgage	NOUN
taxlaw-2860	672	14	;	;	PUNCT
taxlaw-2860	672	15	only	only	ADV
taxlaw-2860	672	16	11	11	NUM
taxlaw-2860	672	17	percent	percent	NOUN
taxlaw-2860	672	18	of	of	ADP
taxlaw-2860	672	19	officers	officer	NOUN
taxlaw-2860	672	20	say	say	VERB
taxlaw-2860	672	21	the	the	DET
taxlaw-2860	672	22	same	same	ADJ
taxlaw-2860	672	23	.	.	PUNCT
taxlaw-2860	672	24	”	"	PUNCT
taxlaw-2860	672	25	)	)	PUNCT
taxlaw-2860	672	26	.	.	PUNCT
taxlaw-2860	673	1	131	131	NUM
taxlaw-2860	673	2	see	see	VERB
taxlaw-2860	673	3	generally	generally	ADV
taxlaw-2860	673	4	rand	rand	PROPN
taxlaw-2860	673	5	ctr	ctr	PROPN
taxlaw-2860	673	6	.	.	PUNCT
taxlaw-2860	674	1	for	for	ADP
taxlaw-2860	674	2	military	military	ADJ
taxlaw-2860	674	3	health	health	NOUN
taxlaw-2860	674	4	policy	policy	NOUN
taxlaw-2860	674	5	research	research	NOUN
taxlaw-2860	674	6	,	,	PUNCT
taxlaw-2860	674	7	invisible	invisible	ADJ
taxlaw-2860	674	8	wounds	wound	NOUN
taxlaw-2860	674	9	of	of	ADP
taxlaw-2860	674	10	war	war	NOUN
taxlaw-2860	674	11	:	:	PUNCT
taxlaw-2860	674	12	psychological	psychological	ADJ
taxlaw-2860	674	13	and	and	CCONJ
taxlaw-2860	674	14	cognitive	cognitive	ADJ
taxlaw-2860	674	15	injuries	injury	NOUN
taxlaw-2860	674	16	,	,	PUNCT
taxlaw-2860	674	17	their	their	PRON
taxlaw-2860	674	18	consequences	consequence	NOUN
taxlaw-2860	674	19	,	,	PUNCT
taxlaw-2860	674	20	and	and	CCONJ
taxlaw-2860	674	21	services	service	NOUN
taxlaw-2860	674	22	to	to	PART
taxlaw-2860	674	23	assist	assist	VERB
taxlaw-2860	674	24	recovery	recovery	NOUN
taxlaw-2860	674	25	(	(	PUNCT
taxlaw-2860	674	26	terri	terri	PROPN
taxlaw-2860	674	27	tanielian	tanielian	PROPN
taxlaw-2860	674	28	&	&	CCONJ
taxlaw-2860	674	29	lisa	lisa	PROPN
taxlaw-2860	674	30	h.	h.	PROPN
taxlaw-2860	674	31	jaycox	jaycox	PROPN
taxlaw-2860	674	32	eds	eds	PROPN
taxlaw-2860	674	33	.	.	PROPN
taxlaw-2860	674	34	,	,	PUNCT
taxlaw-2860	674	35	2008	2008	NUM
taxlaw-2860	674	36	)	)	PUNCT
taxlaw-2860	674	37	,	,	PUNCT
taxlaw-2860	674	38	https://www.rand.org/pubs/monographs/mg720.html	https://www.rand.org/pubs/monographs/mg720.html	PROPN
taxlaw-2860	675	1	[	[	X
taxlaw-2860	675	2	https://perma.cc/q4n6-hd47	https://perma.cc/q4n6-hd47	PROPN
taxlaw-2860	675	3	]	]	X
taxlaw-2860	675	4	.	.	PUNCT
taxlaw-2860	676	1	132	132	NUM
taxlaw-2860	676	2	see	see	VERB
taxlaw-2860	676	3	supra	supra	PROPN
taxlaw-2860	676	4	note	note	NOUN
taxlaw-2860	676	5	46	46	NUM
taxlaw-2860	676	6	and	and	CCONJ
taxlaw-2860	676	7	accompanying	accompany	VERB
taxlaw-2860	676	8	text	text	NOUN
taxlaw-2860	676	9	.	.	PUNCT
taxlaw-2860	677	1	134	134	NUM
taxlaw-2860	677	2	columbia	columbia	PROPN
taxlaw-2860	677	3	journal	journal	PROPN
taxlaw-2860	677	4	of	of	ADP
taxlaw-2860	677	5	tax	tax	NOUN
taxlaw-2860	677	6	law	law	NOUN
taxlaw-2860	678	1	[	[	X
taxlaw-2860	678	2	vol.9:113	vol.9:113	PROPN
taxlaw-2860	678	3	on	on	ADP
taxlaw-2860	678	4	or	or	CCONJ
taxlaw-2860	678	5	after	after	ADP
taxlaw-2860	678	6	the	the	DET
taxlaw-2860	678	7	first	first	ADJ
taxlaw-2860	678	8	day	day	NOUN
taxlaw-2860	678	9	he	he	PRON
taxlaw-2860	678	10	so	so	ADV
taxlaw-2860	678	11	served	serve	VERB
taxlaw-2860	678	12	in	in	ADP
taxlaw-2860	678	13	a	a	DET
taxlaw-2860	678	14	combat	combat	NOUN
taxlaw-2860	678	15	zone.133	zone.133	NOUN
taxlaw-2860	678	16	in	in	ADP
taxlaw-2860	678	17	its	its	PRON
taxlaw-2860	678	18	application	application	NOUN
taxlaw-2860	678	19	,	,	PUNCT
taxlaw-2860	678	20	this	this	DET
taxlaw-2860	678	21	income	income	NOUN
taxlaw-2860	678	22	tax	tax	NOUN
taxlaw-2860	678	23	exemption	exemption	NOUN
taxlaw-2860	678	24	provision	provision	NOUN
taxlaw-2860	678	25	is	be	AUX
taxlaw-2860	678	26	complex	complex	ADJ
taxlaw-2860	678	27	,	,	PUNCT
taxlaw-2860	678	28	requiring	require	VERB
taxlaw-2860	678	29	a	a	DET
taxlaw-2860	678	30	soldier	soldier	NOUN
taxlaw-2860	678	31	’s	’s	PART
taxlaw-2860	678	32	estate	estate	NOUN
taxlaw-2860	678	33	to	to	PART
taxlaw-2860	678	34	file	file	VERB
taxlaw-2860	678	35	amended	amend	VERB
taxlaw-2860	678	36	income	income	NOUN
taxlaw-2860	678	37	tax	tax	NOUN
taxlaw-2860	678	38	returns	return	NOUN
taxlaw-2860	678	39	for	for	ADP
taxlaw-2860	678	40	each	each	DET
taxlaw-2860	678	41	year	year	NOUN
taxlaw-2860	678	42	in	in	ADP
taxlaw-2860	678	43	which	which	PRON
taxlaw-2860	678	44	the	the	DET
taxlaw-2860	678	45	soldier	soldier	NOUN
taxlaw-2860	678	46	served	serve	VERB
taxlaw-2860	678	47	in	in	ADP
taxlaw-2860	678	48	a	a	DET
taxlaw-2860	678	49	combat	combat	NOUN
taxlaw-2860	678	50	zone.134	zone.134	NOUN
taxlaw-2860	678	51	the	the	DET
taxlaw-2860	678	52	complexity	complexity	NOUN
taxlaw-2860	678	53	is	be	AUX
taxlaw-2860	678	54	compounded	compound	VERB
taxlaw-2860	678	55	in	in	ADP
taxlaw-2860	678	56	the	the	DET
taxlaw-2860	678	57	case	case	NOUN
taxlaw-2860	678	58	of	of	ADP
taxlaw-2860	678	59	a	a	DET
taxlaw-2860	678	60	married	married	ADJ
taxlaw-2860	678	61	soldiers	soldier	NOUN
taxlaw-2860	678	62	who	who	PRON
taxlaw-2860	678	63	filed	file	VERB
taxlaw-2860	678	64	joint	joint	ADJ
taxlaw-2860	678	65	income	income	NOUN
taxlaw-2860	678	66	tax	tax	NOUN
taxlaw-2860	678	67	returns	return	NOUN
taxlaw-2860	678	68	while	while	SCONJ
taxlaw-2860	678	69	on	on	ADP
taxlaw-2860	678	70	combat	combat	NOUN
taxlaw-2860	678	71	duty	duty	NOUN
taxlaw-2860	678	72	.	.	PUNCT
taxlaw-2860	679	1	since	since	SCONJ
taxlaw-2860	679	2	the	the	DET
taxlaw-2860	679	3	income	income	NOUN
taxlaw-2860	679	4	tax	tax	NOUN
taxlaw-2860	679	5	exemption	exemption	NOUN
taxlaw-2860	679	6	forgives	forgive	VERB
taxlaw-2860	679	7	taxes	taxis	NOUN
taxlaw-2860	679	8	attributed	attribute	VERB
taxlaw-2860	679	9	to	to	ADP
taxlaw-2860	679	10	the	the	DET
taxlaw-2860	679	11	soldier	soldier	NOUN
taxlaw-2860	679	12	’s	’s	PART
taxlaw-2860	679	13	income	income	NOUN
taxlaw-2860	679	14	but	but	CCONJ
taxlaw-2860	679	15	not	not	PART
taxlaw-2860	679	16	the	the	DET
taxlaw-2860	679	17	spouse	spouse	NOUN
taxlaw-2860	679	18	’s	’s	PART
taxlaw-2860	679	19	,	,	PUNCT
taxlaw-2860	679	20	income	income	NOUN
taxlaw-2860	679	21	must	must	AUX
taxlaw-2860	679	22	be	be	AUX
taxlaw-2860	679	23	divided	divide	VERB
taxlaw-2860	679	24	between	between	ADP
taxlaw-2860	679	25	those	those	DET
taxlaw-2860	679	26	two	two	NUM
taxlaw-2860	679	27	sources	source	NOUN
taxlaw-2860	679	28	when	when	SCONJ
taxlaw-2860	679	29	preparing	prepare	VERB
taxlaw-2860	679	30	this	this	DET
taxlaw-2860	679	31	series	series	NOUN
taxlaw-2860	679	32	of	of	ADP
taxlaw-2860	679	33	complex	complex	ADJ
taxlaw-2860	679	34	amended	amend	VERB
taxlaw-2860	679	35	returns.135	returns.135	NOUN
taxlaw-2860	679	36	the	the	DET
taxlaw-2860	679	37	resulting	result	VERB
taxlaw-2860	679	38	administrative	administrative	ADJ
taxlaw-2860	679	39	burden	burden	NOUN
taxlaw-2860	679	40	can	can	AUX
taxlaw-2860	679	41	be	be	AUX
taxlaw-2860	679	42	substantial.136	substantial.136	ADJ
taxlaw-2860	679	43	2	2	NUM
taxlaw-2860	679	44	.	.	PUNCT
taxlaw-2860	680	1	a	a	DET
taxlaw-2860	680	2	proposal	proposal	NOUN
taxlaw-2860	680	3	for	for	ADP
taxlaw-2860	680	4	reform	reform	NOUN
taxlaw-2860	680	5	as	as	SCONJ
taxlaw-2860	680	6	shown	show	VERB
taxlaw-2860	680	7	above	above	ADP
taxlaw-2860	680	8	,	,	PUNCT
taxlaw-2860	680	9	the	the	DET
taxlaw-2860	680	10	estate	estate	NOUN
taxlaw-2860	680	11	tax	tax	NOUN
taxlaw-2860	680	12	combat	combat	NOUN
taxlaw-2860	680	13	exemption	exemption	NOUN
taxlaw-2860	680	14	fails	fail	VERB
taxlaw-2860	680	15	to	to	PART
taxlaw-2860	680	16	achieve	achieve	VERB
taxlaw-2860	680	17	important	important	ADJ
taxlaw-2860	680	18	policy	policy	NOUN
taxlaw-2860	680	19	goals	goal	NOUN
taxlaw-2860	680	20	and	and	CCONJ
taxlaw-2860	680	21	the	the	DET
taxlaw-2860	680	22	income	income	NOUN
taxlaw-2860	680	23	tax	tax	NOUN
taxlaw-2860	680	24	exemption	exemption	NOUN
taxlaw-2860	680	25	introduces	introduce	VERB
taxlaw-2860	680	26	significant	significant	ADJ
taxlaw-2860	680	27	complexity	complexity	NOUN
taxlaw-2860	680	28	,	,	PUNCT
taxlaw-2860	680	29	particularly	particularly	ADV
taxlaw-2860	680	30	in	in	ADP
taxlaw-2860	680	31	the	the	DET
taxlaw-2860	680	32	case	case	NOUN
taxlaw-2860	680	33	of	of	ADP
taxlaw-2860	680	34	a	a	DET
taxlaw-2860	680	35	married	married	ADJ
taxlaw-2860	680	36	soldier	soldier	NOUN
taxlaw-2860	680	37	.	.	PUNCT
taxlaw-2860	681	1	i	i	PRON
taxlaw-2860	681	2	contend	contend	VERB
taxlaw-2860	681	3	that	that	SCONJ
taxlaw-2860	681	4	rather	rather	ADV
taxlaw-2860	681	5	than	than	ADP
taxlaw-2860	681	6	relying	rely	VERB
taxlaw-2860	681	7	on	on	ADP
taxlaw-2860	681	8	these	these	DET
taxlaw-2860	681	9	two	two	NUM
taxlaw-2860	681	10	very	very	ADV
taxlaw-2860	681	11	imperfect	imperfect	ADJ
taxlaw-2860	681	12	tax	tax	NOUN
taxlaw-2860	681	13	exemptions	exemption	NOUN
taxlaw-2860	681	14	,	,	PUNCT
taxlaw-2860	681	15	congress	congress	PROPN
taxlaw-2860	681	16	should	should	AUX
taxlaw-2860	681	17	implement	implement	VERB
taxlaw-2860	681	18	a	a	DET
taxlaw-2860	681	19	single	single	ADJ
taxlaw-2860	681	20	better	well	ADJ
taxlaw-2860	681	21	one	one	NUM
taxlaw-2860	681	22	.	.	PUNCT
taxlaw-2860	682	1	to	to	PART
taxlaw-2860	682	2	do	do	VERB
taxlaw-2860	682	3	so	so	ADV
taxlaw-2860	682	4	,	,	PUNCT
taxlaw-2860	682	5	congress	congress	PROPN
taxlaw-2860	682	6	should	should	AUX
taxlaw-2860	682	7	abandon	abandon	VERB
taxlaw-2860	682	8	the	the	DET
taxlaw-2860	682	9	estate	estate	NOUN
taxlaw-2860	682	10	tax	tax	NOUN
taxlaw-2860	682	11	combat	combat	NOUN
taxlaw-2860	682	12	exemption	exemption	NOUN
taxlaw-2860	682	13	in	in	ADP
taxlaw-2860	682	14	its	its	PRON
taxlaw-2860	682	15	entirety	entirety	NOUN
taxlaw-2860	682	16	and	and	CCONJ
taxlaw-2860	682	17	modify	modify	VERB
taxlaw-2860	682	18	the	the	DET
taxlaw-2860	682	19	income	income	NOUN
taxlaw-2860	682	20	tax	tax	NOUN
taxlaw-2860	682	21	exemption	exemption	NOUN
taxlaw-2860	682	22	of	of	ADP
taxlaw-2860	682	23	section	section	NOUN
taxlaw-2860	682	24	692(a	692(a	PROPN
taxlaw-2860	682	25	)	)	PUNCT
taxlaw-2860	682	26	to	to	PART
taxlaw-2860	682	27	apply	apply	VERB
taxlaw-2860	682	28	to	to	ADP
taxlaw-2860	682	29	both	both	DET
taxlaw-2860	682	30	a	a	DET
taxlaw-2860	682	31	soldier	soldier	NOUN
taxlaw-2860	682	32	and	and	CCONJ
taxlaw-2860	682	33	that	that	DET
taxlaw-2860	682	34	soldier	soldier	NOUN
taxlaw-2860	682	35	’s	’s	PART
taxlaw-2860	682	36	surviving	surviving	NOUN
taxlaw-2860	682	37	spouse	spouse	NOUN
taxlaw-2860	682	38	,	,	PUNCT
taxlaw-2860	682	39	entitling	entitle	VERB
taxlaw-2860	682	40	both	both	PRON
taxlaw-2860	682	41	of	of	ADP
taxlaw-2860	682	42	them	they	PRON
taxlaw-2860	682	43	to	to	ADP
taxlaw-2860	682	44	a	a	DET
taxlaw-2860	682	45	refund	refund	NOUN
taxlaw-2860	682	46	of	of	ADP
taxlaw-2860	682	47	all	all	DET
taxlaw-2860	682	48	taxes	taxis	NOUN
taxlaw-2860	682	49	imposed	impose	VERB
taxlaw-2860	682	50	on	on	ADP
taxlaw-2860	682	51	them	they	PRON
taxlaw-2860	682	52	during	during	ADP
taxlaw-2860	682	53	the	the	DET
taxlaw-2860	682	54	soldier	soldier	NOUN
taxlaw-2860	682	55	’s	’s	PART
taxlaw-2860	682	56	combat	combat	NOUN
taxlaw-2860	682	57	service.137	service.137	NOUN
taxlaw-2860	682	58	as	as	SCONJ
taxlaw-2860	682	59	explored	explore	VERB
taxlaw-2860	682	60	more	more	ADV
taxlaw-2860	682	61	fully	fully	ADV
taxlaw-2860	682	62	below	below	ADV
taxlaw-2860	682	63	,	,	PUNCT
taxlaw-2860	682	64	this	this	DET
taxlaw-2860	682	65	expanded	expand	VERB
taxlaw-2860	682	66	income	income	NOUN
taxlaw-2860	682	67	tax	tax	NOUN
taxlaw-2860	682	68	exemption	exemption	NOUN
taxlaw-2860	682	69	would	would	AUX
taxlaw-2860	682	70	better	well	ADV
taxlaw-2860	682	71	serve	serve	VERB
taxlaw-2860	682	72	important	important	ADJ
taxlaw-2860	682	73	policy	policy	NOUN
taxlaw-2860	682	74	goals	goal	NOUN
taxlaw-2860	682	75	than	than	SCONJ
taxlaw-2860	682	76	does	do	VERB
taxlaw-2860	682	77	the	the	DET
taxlaw-2860	682	78	current	current	ADJ
taxlaw-2860	682	79	regime	regime	NOUN
taxlaw-2860	682	80	.	.	PUNCT
taxlaw-2860	683	1	133	133	NUM
taxlaw-2860	683	2	i.r.c	i.r.c	NOUN
taxlaw-2860	683	3	.	.	PUNCT
taxlaw-2860	684	1	§	§	PROPN
taxlaw-2860	684	2	692	692	NUM
taxlaw-2860	684	3	(	(	PUNCT
taxlaw-2860	684	4	2012	2012	NUM
taxlaw-2860	684	5	)	)	PUNCT
taxlaw-2860	684	6	.	.	PUNCT
taxlaw-2860	685	1	134	134	NUM
taxlaw-2860	685	2	u.s	u.s	PROPN
taxlaw-2860	685	3	.	.	PROPN
taxlaw-2860	685	4	dep’t	dep’t	NOUN
taxlaw-2860	685	5	of	of	ADP
taxlaw-2860	685	6	the	the	DET
taxlaw-2860	685	7	treasury	treasury	PROPN
taxlaw-2860	685	8	internal	internal	PROPN
taxlaw-2860	685	9	revenue	revenue	NOUN
taxlaw-2860	685	10	service	service	NOUN
taxlaw-2860	685	11	,	,	PUNCT
taxlaw-2860	685	12	armed	armed	ADJ
taxlaw-2860	685	13	forces	force	NOUN
taxlaw-2860	685	14	’	'	PUNCT
taxlaw-2860	685	15	tax	tax	NOUN
taxlaw-2860	685	16	guide	guide	NOUN
taxlaw-2860	685	17	,	,	PUNCT
taxlaw-2860	685	18	i.r.s	i.r.s	NOUN
taxlaw-2860	685	19	.	.	PUNCT
taxlaw-2860	686	1	pub	pub	NOUN
taxlaw-2860	686	2	.	.	PUNCT
taxlaw-2860	687	1	no	no	INTJ
taxlaw-2860	687	2	.	.	NOUN
taxlaw-2860	688	1	3	3	NUM
taxlaw-2860	688	2	,	,	PUNCT
taxlaw-2860	688	3	cat	cat	NOUN
taxlaw-2860	688	4	.	.	PUNCT
taxlaw-2860	689	1	no	no	INTJ
taxlaw-2860	689	2	.	.	NOUN
taxlaw-2860	690	1	46072	46072	NUM
taxlaw-2860	690	2	m	m	NOUN
taxlaw-2860	690	3	,	,	PUNCT
taxlaw-2860	690	4	25	25	NUM
taxlaw-2860	690	5	(	(	PUNCT
taxlaw-2860	690	6	dec	dec	PROPN
taxlaw-2860	690	7	.	.	PROPN
taxlaw-2860	690	8	22	22	NUM
taxlaw-2860	690	9	,	,	PUNCT
taxlaw-2860	690	10	2016	2016	NUM
taxlaw-2860	690	11	)	)	PUNCT
taxlaw-2860	690	12	.	.	PUNCT
taxlaw-2860	691	1	135	135	NUM
taxlaw-2860	691	2	treas	trea	NOUN
taxlaw-2860	691	3	.	.	PUNCT
taxlaw-2860	692	1	reg	reg	PROPN
taxlaw-2860	692	2	.	.	PUNCT
taxlaw-2860	693	1	§	§	PROPN
taxlaw-2860	693	2	1.692–1	1.692–1	NUM
taxlaw-2860	693	3	(	(	PUNCT
taxlaw-2860	693	4	1978	1978	NUM
taxlaw-2860	693	5	)	)	PUNCT
taxlaw-2860	693	6	(	(	PUNCT
taxlaw-2860	693	7	“	"	PUNCT
taxlaw-2860	693	8	if	if	SCONJ
taxlaw-2860	693	9	such	such	DET
taxlaw-2860	693	10	an	an	DET
taxlaw-2860	693	11	individual	individual	NOUN
taxlaw-2860	693	12	and	and	CCONJ
taxlaw-2860	693	13	his	his	PRON
taxlaw-2860	693	14	spouse	spouse	NOUN
taxlaw-2860	693	15	have	have	VERB
taxlaw-2860	693	16	for	for	ADP
taxlaw-2860	693	17	any	any	DET
taxlaw-2860	693	18	such	such	ADJ
taxlaw-2860	693	19	year	year	NOUN
taxlaw-2860	693	20	filed	file	VERB
taxlaw-2860	693	21	a	a	DET
taxlaw-2860	693	22	joint	joint	ADJ
taxlaw-2860	693	23	return	return	NOUN
taxlaw-2860	693	24	,	,	PUNCT
taxlaw-2860	693	25	the	the	DET
taxlaw-2860	693	26	tax	tax	NOUN
taxlaw-2860	693	27	abated	abate	VERB
taxlaw-2860	693	28	,	,	PUNCT
taxlaw-2860	693	29	credited	credit	VERB
taxlaw-2860	693	30	,	,	PUNCT
taxlaw-2860	693	31	or	or	CCONJ
taxlaw-2860	693	32	refunded	refund	VERB
taxlaw-2860	693	33	pursuant	pursuant	ADJ
taxlaw-2860	693	34	to	to	ADP
taxlaw-2860	693	35	the	the	DET
taxlaw-2860	693	36	provisions	provision	NOUN
taxlaw-2860	693	37	of	of	ADP
taxlaw-2860	693	38	section	section	NOUN
taxlaw-2860	693	39	692	692	NUM
taxlaw-2860	693	40	for	for	ADP
taxlaw-2860	693	41	such	such	ADJ
taxlaw-2860	693	42	year	year	NOUN
taxlaw-2860	693	43	shall	shall	AUX
taxlaw-2860	693	44	be	be	AUX
taxlaw-2860	693	45	an	an	DET
taxlaw-2860	693	46	amount	amount	NOUN
taxlaw-2860	693	47	equal	equal	ADJ
taxlaw-2860	693	48	to	to	ADP
taxlaw-2860	693	49	that	that	DET
taxlaw-2860	693	50	portion	portion	NOUN
taxlaw-2860	693	51	of	of	ADP
taxlaw-2860	693	52	the	the	DET
taxlaw-2860	693	53	joint	joint	ADJ
taxlaw-2860	693	54	tax	tax	NOUN
taxlaw-2860	693	55	liability	liability	NOUN
taxlaw-2860	693	56	which	which	PRON
taxlaw-2860	693	57	is	be	AUX
taxlaw-2860	693	58	the	the	DET
taxlaw-2860	693	59	same	same	ADJ
taxlaw-2860	693	60	percentage	percentage	NOUN
taxlaw-2860	693	61	of	of	ADP
taxlaw-2860	693	62	such	such	ADJ
taxlaw-2860	693	63	joint	joint	ADJ
taxlaw-2860	693	64	tax	tax	NOUN
taxlaw-2860	693	65	liability	liability	NOUN
taxlaw-2860	693	66	as	as	ADP
taxlaw-2860	693	67	a	a	DET
taxlaw-2860	693	68	tax	tax	NOUN
taxlaw-2860	693	69	computed	compute	VERB
taxlaw-2860	693	70	upon	upon	SCONJ
taxlaw-2860	693	71	the	the	DET
taxlaw-2860	693	72	separate	separate	ADJ
taxlaw-2860	693	73	income	income	NOUN
taxlaw-2860	693	74	of	of	ADP
taxlaw-2860	693	75	such	such	ADJ
taxlaw-2860	693	76	individual	individual	NOUN
taxlaw-2860	693	77	is	be	AUX
taxlaw-2860	693	78	of	of	ADP
taxlaw-2860	693	79	the	the	DET
taxlaw-2860	693	80	sum	sum	NOUN
taxlaw-2860	693	81	of	of	ADP
taxlaw-2860	693	82	the	the	DET
taxlaw-2860	693	83	taxes	taxis	NOUN
taxlaw-2860	693	84	computed	compute	VERB
taxlaw-2860	693	85	upon	upon	SCONJ
taxlaw-2860	693	86	the	the	DET
taxlaw-2860	693	87	separate	separate	ADJ
taxlaw-2860	693	88	income	income	NOUN
taxlaw-2860	693	89	of	of	ADP
taxlaw-2860	693	90	such	such	ADJ
taxlaw-2860	693	91	individual	individual	NOUN
taxlaw-2860	693	92	and	and	CCONJ
taxlaw-2860	693	93	his	his	PRON
taxlaw-2860	693	94	spouse	spouse	NOUN
taxlaw-2860	693	95	.	.	PUNCT
taxlaw-2860	693	96	”	"	PUNCT
taxlaw-2860	693	97	)	)	PUNCT
taxlaw-2860	693	98	.	.	PUNCT
taxlaw-2860	694	1	136	136	NUM
taxlaw-2860	694	2	i.r.s	i.r.s	NOUN
taxlaw-2860	694	3	.	.	PUNCT
taxlaw-2860	695	1	pub	pub	NOUN
taxlaw-2860	695	2	.	.	PUNCT
taxlaw-2860	696	1	no	no	INTJ
taxlaw-2860	696	2	.	.	NOUN
taxlaw-2860	697	1	3	3	NUM
taxlaw-2860	697	2	,	,	PUNCT
taxlaw-2860	697	3	supra	supra	ADJ
taxlaw-2860	697	4	note	note	NOUN
taxlaw-2860	697	5	134	134	NUM
taxlaw-2860	697	6	,	,	PUNCT
taxlaw-2860	697	7	at	at	ADP
taxlaw-2860	697	8	25	25	NUM
taxlaw-2860	697	9	outlines	outline	NOUN
taxlaw-2860	697	10	the	the	DET
taxlaw-2860	697	11	multi	multi	ADJ
taxlaw-2860	697	12	-	-	ADJ
taxlaw-2860	697	13	step	step	ADJ
taxlaw-2860	697	14	process	process	NOUN
taxlaw-2860	697	15	required	require	VERB
taxlaw-2860	697	16	to	to	PART
taxlaw-2860	697	17	compute	compute	VERB
taxlaw-2860	697	18	the	the	DET
taxlaw-2860	697	19	tax	tax	NOUN
taxlaw-2860	697	20	forgiveness	forgiveness	NOUN
taxlaw-2860	697	21	for	for	ADP
taxlaw-2860	697	22	each	each	DET
taxlaw-2860	697	23	year	year	NOUN
taxlaw-2860	697	24	of	of	ADP
taxlaw-2860	697	25	service	service	NOUN
taxlaw-2860	697	26	in	in	ADP
taxlaw-2860	697	27	a	a	DET
taxlaw-2860	697	28	combat	combat	NOUN
taxlaw-2860	697	29	zone	zone	NOUN
taxlaw-2860	697	30	:	:	PUNCT
taxlaw-2860	697	31	computation	computation	NOUN
taxlaw-2860	697	32	when	when	SCONJ
taxlaw-2860	697	33	the	the	DET
taxlaw-2860	697	34	decedent	decedent	NOUN
taxlaw-2860	697	35	filed	file	VERB
taxlaw-2860	697	36	joint	joint	ADJ
taxlaw-2860	697	37	returns	return	NOUN
taxlaw-2860	697	38	.	.	PUNCT
taxlaw-2860	698	1	only	only	ADV
taxlaw-2860	698	2	the	the	DET
taxlaw-2860	698	3	decedent	decedent	NOUN
taxlaw-2860	698	4	's	's	PART
taxlaw-2860	698	5	part	part	NOUN
taxlaw-2860	698	6	of	of	ADP
taxlaw-2860	698	7	the	the	DET
taxlaw-2860	698	8	joint	joint	ADJ
taxlaw-2860	698	9	income	income	NOUN
taxlaw-2860	698	10	tax	tax	NOUN
taxlaw-2860	698	11	liability	liability	NOUN
taxlaw-2860	698	12	is	be	AUX
taxlaw-2860	698	13	eligible	eligible	ADJ
taxlaw-2860	698	14	for	for	ADP
taxlaw-2860	698	15	the	the	DET
taxlaw-2860	698	16	refund	refund	NOUN
taxlaw-2860	698	17	or	or	CCONJ
taxlaw-2860	698	18	tax	tax	NOUN
taxlaw-2860	698	19	forgiveness	forgiveness	NOUN
taxlaw-2860	698	20	.	.	PUNCT
taxlaw-2860	699	1	to	to	PART
taxlaw-2860	699	2	determine	determine	VERB
taxlaw-2860	699	3	the	the	DET
taxlaw-2860	699	4	decedent	decedent	NOUN
taxlaw-2860	699	5	's	's	PART
taxlaw-2860	699	6	part	part	NOUN
taxlaw-2860	699	7	,	,	PUNCT
taxlaw-2860	699	8	the	the	DET
taxlaw-2860	699	9	person	person	NOUN
taxlaw-2860	699	10	filing	file	VERB
taxlaw-2860	699	11	the	the	DET
taxlaw-2860	699	12	claim	claim	NOUN
taxlaw-2860	699	13	must	must	AUX
taxlaw-2860	699	14	:	:	PUNCT
taxlaw-2860	699	15	1	1	X
taxlaw-2860	699	16	.	.	X
taxlaw-2860	699	17	figure	figure	VERB
taxlaw-2860	699	18	the	the	DET
taxlaw-2860	699	19	income	income	NOUN
taxlaw-2860	699	20	tax	tax	NOUN
taxlaw-2860	699	21	for	for	ADP
taxlaw-2860	699	22	which	which	PRON
taxlaw-2860	699	23	the	the	DET
taxlaw-2860	699	24	decedent	decedent	NOUN
taxlaw-2860	699	25	would	would	AUX
taxlaw-2860	699	26	have	have	AUX
taxlaw-2860	699	27	been	be	AUX
taxlaw-2860	699	28	liable	liable	ADJ
taxlaw-2860	699	29	if	if	SCONJ
taxlaw-2860	699	30	a	a	DET
taxlaw-2860	699	31	separate	separate	ADJ
taxlaw-2860	699	32	return	return	NOUN
taxlaw-2860	699	33	had	have	AUX
taxlaw-2860	699	34	been	be	AUX
taxlaw-2860	699	35	filed	file	VERB
taxlaw-2860	699	36	,	,	PUNCT
taxlaw-2860	699	37	2	2	X
taxlaw-2860	699	38	.	.	X
taxlaw-2860	699	39	figure	figure	VERB
taxlaw-2860	699	40	the	the	DET
taxlaw-2860	699	41	income	income	NOUN
taxlaw-2860	699	42	tax	tax	NOUN
taxlaw-2860	699	43	for	for	ADP
taxlaw-2860	699	44	which	which	PRON
taxlaw-2860	699	45	the	the	DET
taxlaw-2860	699	46	spouse	spouse	NOUN
taxlaw-2860	699	47	would	would	AUX
taxlaw-2860	699	48	have	have	AUX
taxlaw-2860	699	49	been	be	AUX
taxlaw-2860	699	50	liable	liable	ADJ
taxlaw-2860	699	51	if	if	SCONJ
taxlaw-2860	699	52	a	a	DET
taxlaw-2860	699	53	separate	separate	ADJ
taxlaw-2860	699	54	return	return	NOUN
taxlaw-2860	699	55	had	have	AUX
taxlaw-2860	699	56	been	be	AUX
taxlaw-2860	699	57	filed	file	VERB
taxlaw-2860	699	58	,	,	PUNCT
taxlaw-2860	699	59	and	and	CCONJ
taxlaw-2860	699	60	3	3	X
taxlaw-2860	699	61	.	.	PUNCT
taxlaw-2860	699	62	multiply	multiply	VERB
taxlaw-2860	699	63	the	the	DET
taxlaw-2860	699	64	joint	joint	ADJ
taxlaw-2860	699	65	tax	tax	NOUN
taxlaw-2860	699	66	liability	liability	NOUN
taxlaw-2860	699	67	by	by	ADP
taxlaw-2860	699	68	a	a	DET
taxlaw-2860	699	69	fraction	fraction	NOUN
taxlaw-2860	699	70	.	.	PUNCT
taxlaw-2860	700	1	the	the	DET
taxlaw-2860	700	2	top	top	ADJ
taxlaw-2860	700	3	number	number	NOUN
taxlaw-2860	700	4	of	of	ADP
taxlaw-2860	700	5	the	the	DET
taxlaw-2860	700	6	fraction	fraction	NOUN
taxlaw-2860	700	7	is	be	AUX
taxlaw-2860	700	8	the	the	DET
taxlaw-2860	700	9	amount	amount	NOUN
taxlaw-2860	700	10	in	in	ADP
taxlaw-2860	700	11	(	(	PUNCT
taxlaw-2860	700	12	1	1	NUM
taxlaw-2860	700	13	)	)	PUNCT
taxlaw-2860	700	14	above	above	ADV
taxlaw-2860	700	15	.	.	PUNCT
taxlaw-2860	701	1	the	the	DET
taxlaw-2860	701	2	bottom	bottom	ADJ
taxlaw-2860	701	3	number	number	NOUN
taxlaw-2860	701	4	of	of	ADP
taxlaw-2860	701	5	the	the	DET
taxlaw-2860	701	6	fraction	fraction	NOUN
taxlaw-2860	701	7	is	be	AUX
taxlaw-2860	701	8	the	the	DET
taxlaw-2860	701	9	total	total	NOUN
taxlaw-2860	701	10	of	of	ADP
taxlaw-2860	701	11	(	(	PUNCT
taxlaw-2860	701	12	1	1	NUM
taxlaw-2860	701	13	)	)	PUNCT
taxlaw-2860	701	14	and	and	CCONJ
taxlaw-2860	701	15	(	(	PUNCT
taxlaw-2860	701	16	2	2	NUM
taxlaw-2860	701	17	)	)	PUNCT
taxlaw-2860	701	18	.	.	PUNCT
taxlaw-2860	702	1	137	137	NUM
taxlaw-2860	702	2	it	it	PRON
taxlaw-2860	702	3	is	be	AUX
taxlaw-2860	702	4	worth	worth	ADJ
taxlaw-2860	702	5	noting	note	VERB
taxlaw-2860	702	6	that	that	SCONJ
taxlaw-2860	702	7	i	i	PRON
taxlaw-2860	702	8	leave	leave	VERB
taxlaw-2860	702	9	(	(	PUNCT
taxlaw-2860	702	10	at	at	ADP
taxlaw-2860	702	11	least	least	ADJ
taxlaw-2860	702	12	)	)	PUNCT
taxlaw-2860	702	13	two	two	NUM
taxlaw-2860	702	14	questions	question	NOUN
taxlaw-2860	702	15	for	for	ADP
taxlaw-2860	702	16	a	a	DET
taxlaw-2860	702	17	future	future	ADJ
taxlaw-2860	702	18	date	date	NOUN
taxlaw-2860	702	19	.	.	PUNCT
taxlaw-2860	703	1	first	first	ADV
taxlaw-2860	703	2	,	,	PUNCT
taxlaw-2860	703	3	for	for	ADP
taxlaw-2860	703	4	purposes	purpose	NOUN
taxlaw-2860	703	5	of	of	ADP
taxlaw-2860	703	6	analysis	analysis	NOUN
taxlaw-2860	703	7	,	,	PUNCT
taxlaw-2860	703	8	i	i	PRON
taxlaw-2860	703	9	make	make	VERB
taxlaw-2860	703	10	the	the	DET
taxlaw-2860	703	11	simplistic	simplistic	ADJ
taxlaw-2860	703	12	assumption	assumption	NOUN
taxlaw-2860	703	13	that	that	SCONJ
taxlaw-2860	703	14	a	a	DET
taxlaw-2860	703	15	“	"	PUNCT
taxlaw-2860	703	16	married	married	ADJ
taxlaw-2860	703	17	soldier	soldier	NOUN
taxlaw-2860	703	18	”	"	PUNCT
taxlaw-2860	703	19	is	be	AUX
taxlaw-2860	703	20	married	married	ADJ
taxlaw-2860	703	21	to	to	ADP
taxlaw-2860	703	22	the	the	DET
taxlaw-2860	703	23	same	same	ADJ
taxlaw-2860	703	24	spouse	spouse	NOUN
taxlaw-2860	703	25	for	for	ADP
taxlaw-2860	703	26	his	his	PRON
taxlaw-2860	703	27	or	or	CCONJ
taxlaw-2860	703	28	her	her	PRON
taxlaw-2860	703	29	entire	entire	ADJ
taxlaw-2860	703	30	combat	combat	NOUN
taxlaw-2860	703	31	service	service	NOUN
taxlaw-2860	703	32	and	and	CCONJ
taxlaw-2860	703	33	at	at	ADP
taxlaw-2860	703	34	the	the	DET
taxlaw-2860	703	35	time	time	NOUN
taxlaw-2860	703	36	of	of	ADP
taxlaw-2860	703	37	death	death	NOUN
taxlaw-2860	703	38	.	.	PUNCT
taxlaw-2860	704	1	by	by	ADP
taxlaw-2860	704	2	so	so	ADV
taxlaw-2860	704	3	doing	do	VERB
taxlaw-2860	704	4	,	,	PUNCT
taxlaw-2860	704	5	i	i	PRON
taxlaw-2860	704	6	avoid	avoid	VERB
taxlaw-2860	704	7	the	the	DET
taxlaw-2860	704	8	complex	complex	ADJ
taxlaw-2860	704	9	administrative	administrative	ADJ
taxlaw-2860	704	10	questions	question	NOUN
taxlaw-2860	704	11	of	of	ADP
taxlaw-2860	704	12	how	how	SCONJ
taxlaw-2860	704	13	to	to	PART
taxlaw-2860	704	14	treat	treat	VERB
taxlaw-2860	704	15	soldiers	soldier	NOUN
taxlaw-2860	704	16	and	and	CCONJ
taxlaw-2860	704	17	their	their	PRON
taxlaw-2860	704	18	spouses	spouse	NOUN
taxlaw-2860	704	19	who	who	PRON
taxlaw-2860	704	20	marry	marry	VERB
taxlaw-2860	704	21	during	during	ADP
taxlaw-2860	704	22	the	the	DET
taxlaw-2860	704	23	years	year	NOUN
taxlaw-2860	704	24	of	of	ADP
taxlaw-2860	704	25	the	the	DET
taxlaw-2860	704	26	soldier	soldier	NOUN
taxlaw-2860	704	27	’s	’s	PART
taxlaw-2860	704	28	combat	combat	NOUN
taxlaw-2860	704	29	service	service	NOUN
taxlaw-2860	704	30	and/or	and/or	CCONJ
taxlaw-2860	704	31	get	get	AUX
taxlaw-2860	704	32	divorced	divorce	VERB
taxlaw-2860	704	33	prior	prior	ADV
taxlaw-2860	704	34	to	to	ADP
taxlaw-2860	704	35	that	that	DET
taxlaw-2860	704	36	soldier	soldier	NOUN
taxlaw-2860	704	37	’s	’s	PART
taxlaw-2860	704	38	death	death	NOUN
taxlaw-2860	704	39	.	.	PUNCT
taxlaw-2860	705	1	second	second	ADJ
taxlaw-2860	705	2	,	,	PUNCT
taxlaw-2860	705	3	as	as	SCONJ
taxlaw-2860	705	4	i	i	PRON
taxlaw-2860	705	5	have	have	VERB
taxlaw-2860	705	6	throughout	throughout	ADP
taxlaw-2860	705	7	this	this	DET
taxlaw-2860	705	8	paper	paper	NOUN
taxlaw-2860	705	9	,	,	PUNCT
taxlaw-2860	705	10	i	i	PRON
taxlaw-2860	705	11	consider	consider	VERB
taxlaw-2860	705	12	the	the	DET
taxlaw-2860	705	13	income	income	NOUN
taxlaw-2860	705	14	tax	tax	NOUN
taxlaw-2860	705	15	exemption	exemption	NOUN
taxlaw-2860	705	16	solely	solely	ADV
taxlaw-2860	705	17	as	as	SCONJ
taxlaw-2860	705	18	it	it	PRON
taxlaw-2860	705	19	applies	apply	VERB
taxlaw-2860	705	20	to	to	ADP
taxlaw-2860	705	21	soldiers	soldier	NOUN
taxlaw-2860	705	22	dying	die	VERB
taxlaw-2860	705	23	in	in	ADP
taxlaw-2860	705	24	combat	combat	NOUN
taxlaw-2860	705	25	and	and	CCONJ
taxlaw-2860	705	26	do	do	AUX
taxlaw-2860	705	27	not	not	PART
taxlaw-2860	705	28	offer	offer	VERB
taxlaw-2860	705	29	any	any	DET
taxlaw-2860	705	30	proposal	proposal	NOUN
taxlaw-2860	705	31	for	for	ADP
taxlaw-2860	705	32	how	how	SCONJ
taxlaw-2860	705	33	the	the	DET
taxlaw-2860	705	34	tax	tax	NOUN
taxlaw-2860	705	35	code	code	NOUN
taxlaw-2860	705	36	should	should	AUX
taxlaw-2860	705	37	treat	treat	VERB
taxlaw-2860	705	38	other	other	ADJ
taxlaw-2860	705	39	groups	group	NOUN
taxlaw-2860	705	40	offered	offer	VERB
taxlaw-2860	705	41	tax	tax	NOUN
taxlaw-2860	705	42	relief	relief	NOUN
taxlaw-2860	705	43	under	under	ADP
taxlaw-2860	705	44	section	section	NOUN
taxlaw-2860	705	45	692	692	NUM
taxlaw-2860	705	46	,	,	PUNCT
taxlaw-2860	705	47	including	include	VERB
taxlaw-2860	705	48	civilian	civilian	ADJ
taxlaw-2860	705	49	military	military	ADJ
taxlaw-2860	705	50	employees	employee	NOUN
taxlaw-2860	705	51	,	,	PUNCT
taxlaw-2860	705	52	victims	victim	NOUN
taxlaw-2860	705	53	of	of	ADP
taxlaw-2860	705	54	terrorism	terrorism	NOUN
taxlaw-2860	705	55	,	,	PUNCT
taxlaw-2860	705	56	and	and	CCONJ
taxlaw-2860	705	57	astronauts	astronaut	NOUN
taxlaw-2860	705	58	.	.	PUNCT
taxlaw-2860	706	1	2017	2017	NUM
taxlaw-2860	706	2	]	]	PUNCT
taxlaw-2860	706	3	soldiers	soldier	NOUN
taxlaw-2860	706	4	with	with	ADP
taxlaw-2860	706	5	fortunes	fortune	NOUN
taxlaw-2860	706	6	?	?	PUNCT
taxlaw-2860	707	1	135	135	NUM
taxlaw-2860	707	2	b.	b.	NOUN
taxlaw-2860	707	3	assessing	assess	VERB
taxlaw-2860	707	4	the	the	DET
taxlaw-2860	707	5	proposal	proposal	NOUN
taxlaw-2860	707	6	1	1	NUM
taxlaw-2860	707	7	.	.	X
taxlaw-2860	707	8	reducing	reduce	VERB
taxlaw-2860	707	9	burdens	burden	NOUN
taxlaw-2860	707	10	on	on	ADP
taxlaw-2860	707	11	surviving	survive	VERB
taxlaw-2860	707	12	family	family	NOUN
taxlaw-2860	707	13	members	member	NOUN
taxlaw-2860	707	14	a.	a.	NOUN
taxlaw-2860	707	15	financial	financial	ADJ
taxlaw-2860	707	16	burdens	burden	NOUN
taxlaw-2860	707	17	as	as	SCONJ
taxlaw-2860	707	18	discussed	discuss	VERB
taxlaw-2860	707	19	above	above	ADV
taxlaw-2860	707	20	,	,	PUNCT
taxlaw-2860	707	21	one	one	NUM
taxlaw-2860	707	22	of	of	ADP
taxlaw-2860	707	23	the	the	DET
taxlaw-2860	707	24	major	major	ADJ
taxlaw-2860	707	25	justifications	justification	NOUN
taxlaw-2860	707	26	for	for	ADP
taxlaw-2860	707	27	the	the	DET
taxlaw-2860	707	28	combat	combat	NOUN
taxlaw-2860	707	29	exemption	exemption	NOUN
taxlaw-2860	707	30	was	be	AUX
taxlaw-2860	707	31	that	that	SCONJ
taxlaw-2860	707	32	it	it	PRON
taxlaw-2860	707	33	would	would	AUX
taxlaw-2860	707	34	offer	offer	VERB
taxlaw-2860	707	35	financial	financial	ADJ
taxlaw-2860	707	36	relief	relief	NOUN
taxlaw-2860	707	37	to	to	ADP
taxlaw-2860	707	38	the	the	DET
taxlaw-2860	707	39	family	family	NOUN
taxlaw-2860	707	40	members	member	NOUN
taxlaw-2860	707	41	left	leave	VERB
taxlaw-2860	707	42	behind	behind	ADV
taxlaw-2860	707	43	by	by	ADP
taxlaw-2860	707	44	soldiers	soldier	NOUN
taxlaw-2860	707	45	killed	kill	VERB
taxlaw-2860	707	46	in	in	ADP
taxlaw-2860	707	47	combat.138	combat.138	PROPN
taxlaw-2860	707	48	but	but	CCONJ
taxlaw-2860	707	49	the	the	DET
taxlaw-2860	707	50	current	current	ADJ
taxlaw-2860	707	51	estate	estate	NOUN
taxlaw-2860	707	52	tax	tax	NOUN
taxlaw-2860	707	53	relief	relief	NOUN
taxlaw-2860	707	54	is	be	AUX
taxlaw-2860	707	55	a	a	DET
taxlaw-2860	707	56	blunt	blunt	ADJ
taxlaw-2860	707	57	tool	tool	NOUN
taxlaw-2860	707	58	in	in	ADP
taxlaw-2860	707	59	this	this	DET
taxlaw-2860	707	60	effort.139	effort.139	NOUN
taxlaw-2860	707	61	in	in	ADP
taxlaw-2860	707	62	contrast	contrast	NOUN
taxlaw-2860	707	63	,	,	PUNCT
taxlaw-2860	707	64	the	the	DET
taxlaw-2860	707	65	proposed	propose	VERB
taxlaw-2860	707	66	income	income	NOUN
taxlaw-2860	707	67	tax	tax	NOUN
taxlaw-2860	707	68	relief	relief	NOUN
taxlaw-2860	707	69	would	would	AUX
taxlaw-2860	707	70	be	be	AUX
taxlaw-2860	707	71	a	a	DET
taxlaw-2860	707	72	more	more	ADV
taxlaw-2860	707	73	precise	precise	ADJ
taxlaw-2860	707	74	policy	policy	NOUN
taxlaw-2860	707	75	tool	tool	NOUN
taxlaw-2860	707	76	that	that	PRON
taxlaw-2860	707	77	offers	offer	VERB
taxlaw-2860	707	78	more	more	ADV
taxlaw-2860	707	79	targeted	target	VERB
taxlaw-2860	707	80	financial	financial	ADJ
taxlaw-2860	707	81	relief	relief	NOUN
taxlaw-2860	707	82	to	to	ADP
taxlaw-2860	707	83	those	those	PRON
taxlaw-2860	707	84	left	leave	VERB
taxlaw-2860	707	85	behind	behind	ADV
taxlaw-2860	707	86	by	by	ADP
taxlaw-2860	707	87	a	a	DET
taxlaw-2860	707	88	soldier	soldier	NOUN
taxlaw-2860	707	89	lost	lose	VERB
taxlaw-2860	707	90	to	to	ADP
taxlaw-2860	707	91	combat	combat	NOUN
taxlaw-2860	707	92	.	.	PUNCT
taxlaw-2860	708	1	there	there	PRON
taxlaw-2860	708	2	are	be	VERB
taxlaw-2860	708	3	three	three	NUM
taxlaw-2860	708	4	major	major	ADJ
taxlaw-2860	708	5	reasons	reason	NOUN
taxlaw-2860	708	6	why	why	SCONJ
taxlaw-2860	708	7	income	income	NOUN
taxlaw-2860	708	8	tax	tax	NOUN
taxlaw-2860	708	9	relief	relief	NOUN
taxlaw-2860	708	10	would	would	AUX
taxlaw-2860	708	11	be	be	AUX
taxlaw-2860	708	12	superior	superior	ADJ
taxlaw-2860	708	13	to	to	PART
taxlaw-2860	708	14	estate	estate	VERB
taxlaw-2860	708	15	tax	tax	NOUN
taxlaw-2860	708	16	reduction	reduction	NOUN
taxlaw-2860	708	17	.	.	PUNCT
taxlaw-2860	709	1	first	first	ADV
taxlaw-2860	709	2	,	,	PUNCT
taxlaw-2860	709	3	the	the	DET
taxlaw-2860	709	4	proposed	propose	VERB
taxlaw-2860	709	5	income	income	NOUN
taxlaw-2860	709	6	tax	tax	NOUN
taxlaw-2860	709	7	exemption	exemption	NOUN
taxlaw-2860	709	8	would	would	AUX
taxlaw-2860	709	9	offer	offer	VERB
taxlaw-2860	709	10	greater	great	ADJ
taxlaw-2860	709	11	financial	financial	ADJ
taxlaw-2860	709	12	benefits	benefit	NOUN
taxlaw-2860	709	13	to	to	PART
taxlaw-2860	709	14	married	marry	VERB
taxlaw-2860	709	15	soldiers	soldier	NOUN
taxlaw-2860	709	16	than	than	SCONJ
taxlaw-2860	709	17	does	do	VERB
taxlaw-2860	709	18	the	the	DET
taxlaw-2860	709	19	combat	combat	NOUN
taxlaw-2860	709	20	exemption	exemption	NOUN
taxlaw-2860	709	21	.	.	PUNCT
taxlaw-2860	710	1	as	as	SCONJ
taxlaw-2860	710	2	noted	note	VERB
taxlaw-2860	710	3	above	above	ADV
taxlaw-2860	710	4	,	,	PUNCT
taxlaw-2860	710	5	in	in	ADP
taxlaw-2860	710	6	the	the	DET
taxlaw-2860	710	7	case	case	NOUN
taxlaw-2860	710	8	of	of	ADP
taxlaw-2860	710	9	a	a	DET
taxlaw-2860	710	10	married	married	ADJ
taxlaw-2860	710	11	soldier	soldier	NOUN
taxlaw-2860	710	12	,	,	PUNCT
taxlaw-2860	710	13	the	the	DET
taxlaw-2860	710	14	unlimited	unlimited	ADJ
taxlaw-2860	710	15	marital	marital	ADJ
taxlaw-2860	710	16	deduction	deduction	NOUN
taxlaw-2860	710	17	already	already	ADV
taxlaw-2860	710	18	provides	provide	VERB
taxlaw-2860	710	19	a	a	DET
taxlaw-2860	710	20	sufficient	sufficient	ADJ
taxlaw-2860	710	21	means	mean	NOUN
taxlaw-2860	710	22	to	to	PART
taxlaw-2860	710	23	avoid	avoid	VERB
taxlaw-2860	710	24	all	all	DET
taxlaw-2860	710	25	estate	estate	NOUN
taxlaw-2860	710	26	taxes	taxis	NOUN
taxlaw-2860	710	27	,	,	PUNCT
taxlaw-2860	710	28	rendering	render	VERB
taxlaw-2860	710	29	the	the	DET
taxlaw-2860	710	30	combat	combat	NOUN
taxlaw-2860	710	31	exemption	exemption	NOUN
taxlaw-2860	710	32	largely	largely	ADV
taxlaw-2860	710	33	superfluous	superfluous	ADJ
taxlaw-2860	710	34	in	in	ADP
taxlaw-2860	710	35	the	the	DET
taxlaw-2860	710	36	case	case	NOUN
taxlaw-2860	710	37	of	of	ADP
taxlaw-2860	710	38	a	a	DET
taxlaw-2860	710	39	married	married	ADJ
taxlaw-2860	710	40	soldier.140	soldier.140	NOUN
taxlaw-2860	710	41	the	the	DET
taxlaw-2860	710	42	existing	exist	VERB
taxlaw-2860	710	43	provision	provision	NOUN
taxlaw-2860	710	44	thus	thus	ADV
taxlaw-2860	710	45	oddly	oddly	ADV
taxlaw-2860	710	46	targets	target	VERB
taxlaw-2860	710	47	the	the	DET
taxlaw-2860	710	48	unmarried	unmarried	ADJ
taxlaw-2860	710	49	soldier	soldier	NOUN
taxlaw-2860	710	50	for	for	ADP
taxlaw-2860	710	51	relief	relief	NOUN
taxlaw-2860	710	52	.	.	PUNCT
taxlaw-2860	711	1	in	in	ADP
taxlaw-2860	711	2	contrast	contrast	NOUN
taxlaw-2860	711	3	,	,	PUNCT
taxlaw-2860	711	4	the	the	DET
taxlaw-2860	711	5	proposed	propose	VERB
taxlaw-2860	711	6	expansion	expansion	NOUN
taxlaw-2860	711	7	of	of	ADP
taxlaw-2860	711	8	the	the	DET
taxlaw-2860	711	9	income	income	NOUN
taxlaw-2860	711	10	tax	tax	NOUN
taxlaw-2860	711	11	exemption	exemption	NOUN
taxlaw-2860	711	12	,	,	PUNCT
taxlaw-2860	711	13	which	which	PRON
taxlaw-2860	711	14	would	would	AUX
taxlaw-2860	711	15	offer	offer	VERB
taxlaw-2860	711	16	a	a	DET
taxlaw-2860	711	17	full	full	ADJ
taxlaw-2860	711	18	refund	refund	NOUN
taxlaw-2860	711	19	of	of	ADP
taxlaw-2860	711	20	taxes	taxis	NOUN
taxlaw-2860	711	21	paid	pay	VERB
taxlaw-2860	711	22	on	on	ADP
taxlaw-2860	711	23	both	both	DET
taxlaw-2860	711	24	spouses	spouse	NOUN
taxlaw-2860	711	25	’	'	PUNCT
taxlaw-2860	711	26	income	income	NOUN
taxlaw-2860	711	27	,	,	PUNCT
taxlaw-2860	711	28	offers	offer	VERB
taxlaw-2860	711	29	greater	great	ADJ
taxlaw-2860	711	30	relief	relief	NOUN
taxlaw-2860	711	31	to	to	ADP
taxlaw-2860	711	32	the	the	DET
taxlaw-2860	711	33	married	married	ADJ
taxlaw-2860	711	34	soldier	soldier	NOUN
taxlaw-2860	711	35	than	than	ADP
taxlaw-2860	711	36	to	to	ADP
taxlaw-2860	711	37	his	his	PRON
taxlaw-2860	711	38	or	or	CCONJ
taxlaw-2860	711	39	her	her	PRON
taxlaw-2860	711	40	unmarried	unmarried	ADJ
taxlaw-2860	711	41	counterparts	counterpart	NOUN
taxlaw-2860	711	42	.	.	PUNCT
taxlaw-2860	712	1	given	give	VERB
taxlaw-2860	712	2	the	the	DET
taxlaw-2860	712	3	goal	goal	NOUN
taxlaw-2860	712	4	of	of	ADP
taxlaw-2860	712	5	minimizing	minimize	VERB
taxlaw-2860	712	6	the	the	DET
taxlaw-2860	712	7	financial	financial	ADJ
taxlaw-2860	712	8	burden	burden	NOUN
taxlaw-2860	712	9	on	on	ADP
taxlaw-2860	712	10	soldiers	soldier	NOUN
taxlaw-2860	712	11	’	'	PUNCT
taxlaw-2860	712	12	surviving	survive	VERB
taxlaw-2860	712	13	loved	love	VERB
taxlaw-2860	712	14	ones	one	NOUN
taxlaw-2860	712	15	,	,	PUNCT
taxlaw-2860	712	16	it	it	PRON
taxlaw-2860	712	17	would	would	AUX
taxlaw-2860	712	18	seem	seem	VERB
taxlaw-2860	712	19	preferable	preferable	ADJ
taxlaw-2860	712	20	to	to	PART
taxlaw-2860	712	21	target	target	VERB
taxlaw-2860	712	22	those	those	PRON
taxlaw-2860	712	23	leaving	leave	VERB
taxlaw-2860	712	24	behind	behind	ADP
taxlaw-2860	712	25	a	a	DET
taxlaw-2860	712	26	surviving	surviving	NOUN
taxlaw-2860	712	27	spouse	spouse	NOUN
taxlaw-2860	712	28	.	.	PUNCT
taxlaw-2860	713	1	second	second	ADJ
taxlaw-2860	713	2	,	,	PUNCT
taxlaw-2860	713	3	expanded	expand	VERB
taxlaw-2860	713	4	income	income	NOUN
taxlaw-2860	713	5	tax	tax	NOUN
taxlaw-2860	713	6	relief	relief	NOUN
taxlaw-2860	713	7	would	would	AUX
taxlaw-2860	713	8	more	more	ADV
taxlaw-2860	713	9	effectively	effectively	ADV
taxlaw-2860	713	10	target	target	VERB
taxlaw-2860	713	11	the	the	DET
taxlaw-2860	713	12	soldier	soldier	NOUN
taxlaw-2860	713	13	whose	whose	DET
taxlaw-2860	713	14	death	death	NOUN
taxlaw-2860	713	15	means	mean	VERB
taxlaw-2860	713	16	the	the	DET
taxlaw-2860	713	17	loss	loss	NOUN
taxlaw-2860	713	18	of	of	ADP
taxlaw-2860	713	19	income	income	NOUN
taxlaw-2860	713	20	,	,	PUNCT
taxlaw-2860	713	21	either	either	CCONJ
taxlaw-2860	713	22	directly	directly	ADV
taxlaw-2860	713	23	(	(	PUNCT
taxlaw-2860	713	24	for	for	ADP
taxlaw-2860	713	25	example	example	NOUN
taxlaw-2860	713	26	,	,	PUNCT
taxlaw-2860	713	27	the	the	DET
taxlaw-2860	713	28	death	death	NOUN
taxlaw-2860	713	29	of	of	ADP
taxlaw-2860	713	30	a	a	DET
taxlaw-2860	713	31	highpaid	highpaid	ADJ
taxlaw-2860	713	32	career	career	NOUN
taxlaw-2860	713	33	officer	officer	NOUN
taxlaw-2860	713	34	)	)	PUNCT
taxlaw-2860	713	35	or	or	CCONJ
taxlaw-2860	713	36	indirectly	indirectly	ADV
taxlaw-2860	713	37	(	(	PUNCT
taxlaw-2860	713	38	due	due	ADP
taxlaw-2860	713	39	to	to	ADP
taxlaw-2860	713	40	the	the	DET
taxlaw-2860	713	41	possible	possible	ADJ
taxlaw-2860	713	42	disruption	disruption	NOUN
taxlaw-2860	713	43	of	of	ADP
taxlaw-2860	713	44	the	the	DET
taxlaw-2860	713	45	surviving	surviving	NOUN
taxlaw-2860	713	46	spouse	spouse	NOUN
taxlaw-2860	713	47	’s	’s	PART
taxlaw-2860	713	48	own	own	ADJ
taxlaw-2860	713	49	career	career	NOUN
taxlaw-2860	713	50	in	in	ADP
taxlaw-2860	713	51	the	the	DET
taxlaw-2860	713	52	aftermath	aftermath	NOUN
taxlaw-2860	713	53	of	of	ADP
taxlaw-2860	713	54	the	the	DET
taxlaw-2860	713	55	soldier	soldier	NOUN
taxlaw-2860	713	56	’s	’s	PART
taxlaw-2860	713	57	combat	combat	NOUN
taxlaw-2860	713	58	service	service	NOUN
taxlaw-2860	713	59	and	and	CCONJ
taxlaw-2860	713	60	eventual	eventual	ADJ
taxlaw-2860	713	61	death).141	death).141	NOUN
taxlaw-2860	713	62	third	third	ADJ
taxlaw-2860	713	63	,	,	PUNCT
taxlaw-2860	713	64	given	give	VERB
taxlaw-2860	713	65	that	that	SCONJ
taxlaw-2860	713	66	the	the	DET
taxlaw-2860	713	67	top	top	ADJ
taxlaw-2860	713	68	marginal	marginal	ADJ
taxlaw-2860	713	69	rate	rate	NOUN
taxlaw-2860	713	70	on	on	ADP
taxlaw-2860	713	71	earned	earn	VERB
taxlaw-2860	713	72	income	income	NOUN
taxlaw-2860	713	73	is	be	AUX
taxlaw-2860	713	74	double	double	ADV
taxlaw-2860	713	75	that	that	PRON
taxlaw-2860	713	76	imposed	impose	VERB
taxlaw-2860	713	77	upon	upon	SCONJ
taxlaw-2860	713	78	dividends	dividend	NOUN
taxlaw-2860	713	79	and	and	CCONJ
taxlaw-2860	713	80	capital	capital	NOUN
taxlaw-2860	713	81	gains,142	gains,142	PROPN
taxlaw-2860	713	82	income	income	NOUN
taxlaw-2860	713	83	tax	tax	NOUN
taxlaw-2860	713	84	forgiveness	forgiveness	NOUN
taxlaw-2860	713	85	will	will	AUX
taxlaw-2860	713	86	afford	afford	VERB
taxlaw-2860	713	87	more	more	ADJ
taxlaw-2860	713	88	relief	relief	NOUN
taxlaw-2860	713	89	to	to	ADP
taxlaw-2860	713	90	families	family	NOUN
taxlaw-2860	713	91	whose	whose	DET
taxlaw-2860	713	92	income	income	NOUN
taxlaw-2860	713	93	is	be	AUX
taxlaw-2860	713	94	attributed	attribute	VERB
taxlaw-2860	713	95	to	to	ADP
taxlaw-2860	713	96	the	the	DET
taxlaw-2860	713	97	wages	wage	NOUN
taxlaw-2860	713	98	of	of	ADP
taxlaw-2860	713	99	the	the	DET
taxlaw-2860	713	100	soldier	soldier	NOUN
taxlaw-2860	713	101	or	or	CCONJ
taxlaw-2860	713	102	her	her	PRON
taxlaw-2860	713	103	spouse	spouse	NOUN
taxlaw-2860	713	104	(	(	PUNCT
taxlaw-2860	713	105	and	and	CCONJ
taxlaw-2860	713	106	thus	thus	ADV
taxlaw-2860	713	107	more	more	ADV
taxlaw-2860	713	108	likely	likely	ADJ
taxlaw-2860	713	109	to	to	PART
taxlaw-2860	713	110	be	be	AUX
taxlaw-2860	713	111	disrupted	disrupt	VERB
taxlaw-2860	713	112	by	by	ADP
taxlaw-2860	713	113	the	the	DET
taxlaw-2860	713	114	soldier	soldier	NOUN
taxlaw-2860	713	115	’s	’s	PART
taxlaw-2860	713	116	death	death	NOUN
taxlaw-2860	713	117	)	)	PUNCT
taxlaw-2860	713	118	rather	rather	ADV
taxlaw-2860	713	119	than	than	ADP
taxlaw-2860	713	120	mere	mere	ADJ
taxlaw-2860	713	121	portfolio	portfolio	NOUN
taxlaw-2860	713	122	investors	investor	NOUN
taxlaw-2860	713	123	.	.	PUNCT
taxlaw-2860	714	1	in	in	ADP
taxlaw-2860	714	2	sum	sum	NOUN
taxlaw-2860	714	3	,	,	PUNCT
taxlaw-2860	714	4	the	the	DET
taxlaw-2860	714	5	proposed	propose	VERB
taxlaw-2860	714	6	income	income	NOUN
taxlaw-2860	714	7	tax	tax	NOUN
taxlaw-2860	714	8	relief	relief	NOUN
taxlaw-2860	714	9	would	would	AUX
taxlaw-2860	714	10	more	more	ADV
taxlaw-2860	714	11	directly	directly	ADV
taxlaw-2860	714	12	advance	advance	VERB
taxlaw-2860	714	13	the	the	DET
taxlaw-2860	714	14	goal	goal	NOUN
taxlaw-2860	714	15	of	of	ADP
taxlaw-2860	714	16	138	138	NUM
taxlaw-2860	714	17	see	see	NOUN
taxlaw-2860	714	18	supra	supra	PROPN
taxlaw-2860	714	19	part	part	PROPN
taxlaw-2860	714	20	ii	ii	PROPN
taxlaw-2860	714	21	,	,	PUNCT
taxlaw-2860	714	22	section	section	NOUN
taxlaw-2860	714	23	a.	a.	NOUN
taxlaw-2860	714	24	139	139	NUM
taxlaw-2860	714	25	in	in	ADP
taxlaw-2860	714	26	addition	addition	NOUN
taxlaw-2860	714	27	to	to	ADP
taxlaw-2860	714	28	the	the	DET
taxlaw-2860	714	29	factors	factor	NOUN
taxlaw-2860	714	30	discussed	discuss	VERB
taxlaw-2860	714	31	below	below	ADV
taxlaw-2860	714	32	,	,	PUNCT
taxlaw-2860	714	33	it	it	PRON
taxlaw-2860	714	34	is	be	AUX
taxlaw-2860	714	35	also	also	ADV
taxlaw-2860	714	36	important	important	ADJ
taxlaw-2860	714	37	to	to	PART
taxlaw-2860	714	38	realize	realize	VERB
taxlaw-2860	714	39	that	that	SCONJ
taxlaw-2860	714	40	the	the	DET
taxlaw-2860	714	41	fact	fact	NOUN
taxlaw-2860	714	42	that	that	SCONJ
taxlaw-2860	714	43	a	a	DET
taxlaw-2860	714	44	soldier	soldier	NOUN
taxlaw-2860	714	45	leaves	leave	VERB
taxlaw-2860	714	46	behind	behind	ADP
taxlaw-2860	714	47	a	a	DET
taxlaw-2860	714	48	sizable	sizable	ADJ
taxlaw-2860	714	49	estate	estate	NOUN
taxlaw-2860	714	50	tells	tell	VERB
taxlaw-2860	714	51	us	we	PRON
taxlaw-2860	714	52	nothing	nothing	PRON
taxlaw-2860	714	53	about	about	ADP
taxlaw-2860	714	54	the	the	DET
taxlaw-2860	714	55	source	source	NOUN
taxlaw-2860	714	56	of	of	ADP
taxlaw-2860	714	57	that	that	DET
taxlaw-2860	714	58	wealth	wealth	NOUN
taxlaw-2860	714	59	.	.	PUNCT
taxlaw-2860	715	1	the	the	DET
taxlaw-2860	715	2	soldier	soldier	NOUN
taxlaw-2860	715	3	may	may	AUX
taxlaw-2860	715	4	have	have	AUX
taxlaw-2860	715	5	earned	earn	VERB
taxlaw-2860	715	6	it	it	PRON
taxlaw-2860	715	7	,	,	PUNCT
taxlaw-2860	715	8	in	in	ADP
taxlaw-2860	715	9	which	which	DET
taxlaw-2860	715	10	case	case	NOUN
taxlaw-2860	715	11	,	,	PUNCT
taxlaw-2860	715	12	the	the	DET
taxlaw-2860	715	13	soldier	soldier	NOUN
taxlaw-2860	715	14	’s	’s	PART
taxlaw-2860	715	15	death	death	NOUN
taxlaw-2860	715	16	will	will	AUX
taxlaw-2860	715	17	end	end	VERB
taxlaw-2860	715	18	the	the	DET
taxlaw-2860	715	19	stream	stream	NOUN
taxlaw-2860	715	20	of	of	ADP
taxlaw-2860	715	21	income	income	NOUN
taxlaw-2860	715	22	.	.	PUNCT
taxlaw-2860	716	1	alternatively	alternatively	ADV
taxlaw-2860	716	2	,	,	PUNCT
taxlaw-2860	716	3	the	the	DET
taxlaw-2860	716	4	soldier	soldier	NOUN
taxlaw-2860	716	5	may	may	AUX
taxlaw-2860	716	6	have	have	AUX
taxlaw-2860	716	7	inherited	inherit	VERB
taxlaw-2860	716	8	it	it	PRON
taxlaw-2860	716	9	,	,	PUNCT
taxlaw-2860	716	10	in	in	ADP
taxlaw-2860	716	11	which	which	DET
taxlaw-2860	716	12	case	case	NOUN
taxlaw-2860	716	13	the	the	DET
taxlaw-2860	716	14	soldier	soldier	NOUN
taxlaw-2860	716	15	’s	’s	PART
taxlaw-2860	716	16	death	death	NOUN
taxlaw-2860	716	17	eliminates	eliminate	VERB
taxlaw-2860	716	18	a	a	DET
taxlaw-2860	716	19	consumer	consumer	NOUN
taxlaw-2860	716	20	of	of	ADP
taxlaw-2860	716	21	that	that	DET
taxlaw-2860	716	22	wealth	wealth	NOUN
taxlaw-2860	716	23	rather	rather	ADV
taxlaw-2860	716	24	than	than	ADP
taxlaw-2860	716	25	its	its	PRON
taxlaw-2860	716	26	source	source	NOUN
taxlaw-2860	716	27	.	.	PUNCT
taxlaw-2860	717	1	estate	estate	NOUN
taxlaw-2860	717	2	tax	tax	NOUN
taxlaw-2860	717	3	relief	relief	NOUN
taxlaw-2860	717	4	does	do	AUX
taxlaw-2860	717	5	not	not	PART
taxlaw-2860	717	6	distinguish	distinguish	VERB
taxlaw-2860	717	7	between	between	ADP
taxlaw-2860	717	8	these	these	DET
taxlaw-2860	717	9	two	two	NUM
taxlaw-2860	717	10	very	very	ADV
taxlaw-2860	717	11	different	different	ADJ
taxlaw-2860	717	12	scenarios	scenario	NOUN
taxlaw-2860	717	13	.	.	PUNCT
taxlaw-2860	718	1	140	140	NUM
taxlaw-2860	718	2	see	see	VERB
taxlaw-2860	718	3	supra	supra	PROPN
taxlaw-2860	718	4	note	note	PROPN
taxlaw-2860	718	5	17	17	NUM
taxlaw-2860	718	6	and	and	CCONJ
taxlaw-2860	718	7	accompanying	accompany	VERB
taxlaw-2860	718	8	text	text	NOUN
taxlaw-2860	718	9	.	.	PUNCT
taxlaw-2860	719	1	141	141	NUM
taxlaw-2860	719	2	for	for	ADP
taxlaw-2860	719	3	a	a	DET
taxlaw-2860	719	4	discussion	discussion	NOUN
taxlaw-2860	719	5	of	of	ADP
taxlaw-2860	719	6	some	some	PRON
taxlaw-2860	719	7	of	of	ADP
taxlaw-2860	719	8	the	the	DET
taxlaw-2860	719	9	hardships	hardship	NOUN
taxlaw-2860	719	10	faced	face	VERB
taxlaw-2860	719	11	by	by	ADP
taxlaw-2860	719	12	a	a	DET
taxlaw-2860	719	13	soldier	soldier	NOUN
taxlaw-2860	719	14	’s	’s	PART
taxlaw-2860	719	15	surviving	surviving	NOUN
taxlaw-2860	719	16	spouse	spouse	NOUN
taxlaw-2860	719	17	,	,	PUNCT
taxlaw-2860	719	18	see	see	VERB
taxlaw-2860	719	19	adam	adam	PROPN
taxlaw-2860	719	20	ashton	ashton	PROPN
taxlaw-2860	719	21	,	,	PUNCT
taxlaw-2860	719	22	washington	washington	PROPN
taxlaw-2860	719	23	-	-	PUNCT
taxlaw-2860	719	24	based	base	VERB
taxlaw-2860	719	25	army	army	NOUN
taxlaw-2860	719	26	widows	widow	NOUN
taxlaw-2860	719	27	group	group	NOUN
taxlaw-2860	719	28	takes	take	VERB
taxlaw-2860	719	29	care	care	NOUN
taxlaw-2860	719	30	of	of	ADP
taxlaw-2860	719	31	their	their	PRON
taxlaw-2860	719	32	own	own	ADJ
taxlaw-2860	719	33	,	,	PUNCT
taxlaw-2860	719	34	army	army	NOUN
taxlaw-2860	719	35	times	time	NOUN
taxlaw-2860	719	36	(	(	PUNCT
taxlaw-2860	719	37	mar	mar	PROPN
taxlaw-2860	719	38	.	.	PROPN
taxlaw-2860	719	39	16	16	NUM
taxlaw-2860	719	40	,	,	PUNCT
taxlaw-2860	719	41	2015	2015	NUM
taxlaw-2860	719	42	)	)	PUNCT
taxlaw-2860	719	43	,	,	PUNCT
taxlaw-2860	719	44	https://www.armytimes.com/story/military/2015/03/16/washington-based-army-widows-group-takes-care-oftheir-own/24842391/	https://www.armytimes.com/story/military/2015/03/16/washington-based-army-widows-group-takes-care-oftheir-own/24842391/	NOUN
taxlaw-2860	720	1	[	[	X
taxlaw-2860	720	2	https://perma.cc/uua9-k543	https://perma.cc/uua9-k543	X
taxlaw-2860	720	3	]	]	PUNCT
taxlaw-2860	720	4	.	.	PUNCT
taxlaw-2860	721	1	for	for	ADP
taxlaw-2860	721	2	a	a	DET
taxlaw-2860	721	3	discussion	discussion	NOUN
taxlaw-2860	721	4	of	of	ADP
taxlaw-2860	721	5	the	the	DET
taxlaw-2860	721	6	role	role	NOUN
taxlaw-2860	721	7	of	of	ADP
taxlaw-2860	721	8	a	a	DET
taxlaw-2860	721	9	soldier	soldier	NOUN
taxlaw-2860	721	10	’s	’s	PART
taxlaw-2860	721	11	spouse	spouse	NOUN
taxlaw-2860	721	12	in	in	ADP
taxlaw-2860	721	13	his	his	PRON
taxlaw-2860	721	14	or	or	CCONJ
taxlaw-2860	721	15	her	her	PRON
taxlaw-2860	721	16	career	career	NOUN
taxlaw-2860	721	17	,	,	PUNCT
taxlaw-2860	721	18	see	see	VERB
taxlaw-2860	721	19	generally	generally	ADV
taxlaw-2860	721	20	matthew	matthew	PROPN
taxlaw-2860	721	21	a.	a.	PROPN
taxlaw-2860	721	22	ward	ward	PROPN
taxlaw-2860	721	23	,	,	PUNCT
taxlaw-2860	721	24	the	the	DET
taxlaw-2860	721	25	military	military	NOUN
taxlaw-2860	721	26	must	must	AUX
taxlaw-2860	721	27	lead	lead	VERB
taxlaw-2860	721	28	in	in	ADP
taxlaw-2860	721	29	advocating	advocate	VERB
taxlaw-2860	721	30	for	for	ADP
taxlaw-2860	721	31	marriage	marriage	NOUN
taxlaw-2860	721	32	equality	equality	NOUN
taxlaw-2860	721	33	,	,	PUNCT
taxlaw-2860	721	34	37	37	NUM
taxlaw-2860	721	35	n.y.u	n.y.u	NOUN
taxlaw-2860	721	36	.	.	PUNCT
taxlaw-2860	721	37	rev	rev	PROPN
taxlaw-2860	721	38	.	.	PROPN
taxlaw-2860	721	39	l.	l.	PROPN
taxlaw-2860	721	40	&	&	CCONJ
taxlaw-2860	721	41	soc	soc	PROPN
taxlaw-2860	721	42	.	.	PUNCT
taxlaw-2860	722	1	change	change	VERB
taxlaw-2860	722	2	457	457	NUM
taxlaw-2860	722	3	,	,	PUNCT
taxlaw-2860	722	4	476–87	476–87	NUM
taxlaw-2860	722	5	(	(	PUNCT
taxlaw-2860	722	6	2013	2013	NUM
taxlaw-2860	722	7	)	)	PUNCT
taxlaw-2860	722	8	.	.	PUNCT
taxlaw-2860	723	1	142	142	NUM
taxlaw-2860	723	2	under	under	ADP
taxlaw-2860	723	3	current	current	ADJ
taxlaw-2860	723	4	law	law	NOUN
taxlaw-2860	723	5	,	,	PUNCT
taxlaw-2860	723	6	the	the	DET
taxlaw-2860	723	7	top	top	ADJ
taxlaw-2860	723	8	nominal	nominal	ADJ
taxlaw-2860	723	9	marginal	marginal	ADJ
taxlaw-2860	723	10	tax	tax	NOUN
taxlaw-2860	723	11	rate	rate	NOUN
taxlaw-2860	723	12	for	for	ADP
taxlaw-2860	723	13	earned	earn	VERB
taxlaw-2860	723	14	income	income	NOUN
taxlaw-2860	723	15	is	be	AUX
taxlaw-2860	723	16	39.6	39.6	NUM
taxlaw-2860	723	17	%	%	NOUN
taxlaw-2860	723	18	whereas	whereas	SCONJ
taxlaw-2860	723	19	longterm	longterm	VERB
taxlaw-2860	723	20	capital	capital	NOUN
taxlaw-2860	723	21	gains	gain	NOUN
taxlaw-2860	723	22	and	and	CCONJ
taxlaw-2860	723	23	qualified	qualified	ADJ
taxlaw-2860	723	24	dividends	dividend	NOUN
taxlaw-2860	723	25	are	be	AUX
taxlaw-2860	723	26	taxed	tax	VERB
taxlaw-2860	723	27	at	at	ADP
taxlaw-2860	723	28	a	a	DET
taxlaw-2860	723	29	maximum	maximum	ADJ
taxlaw-2860	723	30	nominal	nominal	ADJ
taxlaw-2860	723	31	rate	rate	NOUN
taxlaw-2860	723	32	of	of	ADP
taxlaw-2860	723	33	20	20	NUM
taxlaw-2860	723	34	%	%	NOUN
taxlaw-2860	723	35	.	.	PUNCT
taxlaw-2860	724	1	see	see	VERB
taxlaw-2860	724	2	tax	tax	NOUN
taxlaw-2860	724	3	policy	policy	NOUN
taxlaw-2860	724	4	center	center	NOUN
taxlaw-2860	724	5	,	,	PUNCT
taxlaw-2860	724	6	briefing	briefing	NOUN
taxlaw-2860	724	7	book	book	NOUN
taxlaw-2860	724	8	:	:	PUNCT
taxlaw-2860	724	9	key	key	ADJ
taxlaw-2860	724	10	elements	element	NOUN
taxlaw-2860	724	11	of	of	ADP
taxlaw-2860	724	12	the	the	DET
taxlaw-2860	724	13	u.s	u.s	PROPN
taxlaw-2860	724	14	.	.	PROPN
taxlaw-2860	724	15	tax	tax	NOUN
taxlaw-2860	724	16	system	system	NOUN
taxlaw-2860	724	17	,	,	PUNCT
taxlaw-2860	724	18	http://www.taxpolicycenter.org/briefingbook/how-are-capital-gains-taxed	http://www.taxpolicycenter.org/briefingbook/how-are-capital-gains-taxe	VERB
taxlaw-2860	725	1	[	[	X
taxlaw-2860	725	2	http://perma.cc/3gtf-els3	http://perma.cc/3gtf-els3	PROPN
taxlaw-2860	725	3	]	]	X
taxlaw-2860	725	4	(	(	PUNCT
taxlaw-2860	725	5	last	last	ADV
taxlaw-2860	725	6	visited	visit	VERB
taxlaw-2860	725	7	oct	oct	PROPN
taxlaw-2860	725	8	.	.	PROPN
taxlaw-2860	725	9	18	18	NUM
taxlaw-2860	725	10	,	,	PUNCT
taxlaw-2860	725	11	2017	2017	NUM
taxlaw-2860	725	12	)	)	PUNCT
taxlaw-2860	725	13	.	.	PUNCT
taxlaw-2860	726	1	the	the	DET
taxlaw-2860	726	2	actual	actual	ADJ
taxlaw-2860	726	3	rates	rate	NOUN
taxlaw-2860	726	4	of	of	ADP
taxlaw-2860	726	5	tax	tax	NOUN
taxlaw-2860	726	6	may	may	AUX
taxlaw-2860	726	7	vary	vary	VERB
taxlaw-2860	726	8	slightly	slightly	ADV
taxlaw-2860	726	9	from	from	ADP
taxlaw-2860	726	10	these	these	DET
taxlaw-2860	726	11	numbers	number	NOUN
taxlaw-2860	726	12	if	if	SCONJ
taxlaw-2860	726	13	a	a	DET
taxlaw-2860	726	14	taxpayer	taxpayer	NOUN
taxlaw-2860	726	15	reported	report	VERB
taxlaw-2860	726	16	itemized	itemize	VERB
taxlaw-2860	726	17	deductions	deduction	NOUN
taxlaw-2860	726	18	and/or	and/or	CCONJ
taxlaw-2860	726	19	is	be	AUX
taxlaw-2860	726	20	subject	subject	ADJ
taxlaw-2860	726	21	to	to	ADP
taxlaw-2860	726	22	the	the	DET
taxlaw-2860	726	23	3.8	3.8	NUM
taxlaw-2860	726	24	%	%	NOUN
taxlaw-2860	726	25	tax	tax	NOUN
taxlaw-2860	726	26	on	on	ADP
taxlaw-2860	726	27	net	net	ADJ
taxlaw-2860	726	28	investment	investment	NOUN
taxlaw-2860	726	29	income	income	NOUN
taxlaw-2860	726	30	.	.	PUNCT
taxlaw-2860	727	1	i	i	PRON
taxlaw-2860	727	2	d.	d.	PROPN
taxlaw-2860	727	3	136	136	NUM
taxlaw-2860	727	4	columbia	columbia	PROPN
taxlaw-2860	727	5	journal	journal	PROPN
taxlaw-2860	727	6	of	of	ADP
taxlaw-2860	727	7	tax	tax	NOUN
taxlaw-2860	727	8	law	law	NOUN
taxlaw-2860	728	1	[	[	X
taxlaw-2860	728	2	vol.9:113	vol.9:113	PROPN
taxlaw-2860	728	3	offering	offer	VERB
taxlaw-2860	728	4	appropriate	appropriate	ADJ
taxlaw-2860	728	5	financial	financial	ADJ
taxlaw-2860	728	6	benefits	benefit	NOUN
taxlaw-2860	728	7	to	to	ADP
taxlaw-2860	728	8	the	the	DET
taxlaw-2860	728	9	family	family	NOUN
taxlaw-2860	728	10	members	member	NOUN
taxlaw-2860	728	11	of	of	ADP
taxlaw-2860	728	12	soldiers	soldier	NOUN
taxlaw-2860	728	13	lost	lose	VERB
taxlaw-2860	728	14	in	in	ADP
taxlaw-2860	728	15	combat	combat	NOUN
taxlaw-2860	728	16	.	.	PUNCT
taxlaw-2860	729	1	b.	b.	PROPN
taxlaw-2860	729	2	administrative	administrative	PROPN
taxlaw-2860	729	3	burdens	burden	NOUN
taxlaw-2860	729	4	a	a	DET
taxlaw-2860	729	5	second	second	ADJ
taxlaw-2860	729	6	shortcoming	shortcoming	NOUN
taxlaw-2860	729	7	of	of	ADP
taxlaw-2860	729	8	the	the	DET
taxlaw-2860	729	9	estate	estate	NOUN
taxlaw-2860	729	10	tax	tax	NOUN
taxlaw-2860	729	11	combat	combat	NOUN
taxlaw-2860	729	12	exemption	exemption	NOUN
taxlaw-2860	729	13	is	be	AUX
taxlaw-2860	729	14	that	that	SCONJ
taxlaw-2860	729	15	it	it	PRON
taxlaw-2860	729	16	fails	fail	VERB
taxlaw-2860	729	17	to	to	PART
taxlaw-2860	729	18	adequately	adequately	ADV
taxlaw-2860	729	19	reduce	reduce	VERB
taxlaw-2860	729	20	the	the	DET
taxlaw-2860	729	21	administrative	administrative	ADJ
taxlaw-2860	729	22	burdens	burden	NOUN
taxlaw-2860	729	23	on	on	ADP
taxlaw-2860	729	24	soldiers	soldier	NOUN
taxlaw-2860	729	25	’	'	PUNCT
taxlaw-2860	729	26	surviving	survive	VERB
taxlaw-2860	729	27	family	family	NOUN
taxlaw-2860	729	28	members	member	NOUN
taxlaw-2860	729	29	.	.	PUNCT
taxlaw-2860	730	1	the	the	DET
taxlaw-2860	730	2	proposed	propose	VERB
taxlaw-2860	730	3	expansion	expansion	NOUN
taxlaw-2860	730	4	of	of	ADP
taxlaw-2860	730	5	the	the	DET
taxlaw-2860	730	6	income	income	NOUN
taxlaw-2860	730	7	tax	tax	NOUN
taxlaw-2860	730	8	exemption	exemption	NOUN
taxlaw-2860	730	9	for	for	ADP
taxlaw-2860	730	10	deceased	deceased	ADJ
taxlaw-2860	730	11	soldiers	soldier	NOUN
taxlaw-2860	730	12	would	would	AUX
taxlaw-2860	730	13	far	far	ADV
taxlaw-2860	730	14	better	well	ADV
taxlaw-2860	730	15	serve	serve	VERB
taxlaw-2860	730	16	this	this	DET
taxlaw-2860	730	17	policy	policy	NOUN
taxlaw-2860	730	18	goal	goal	NOUN
taxlaw-2860	730	19	.	.	PUNCT
taxlaw-2860	731	1	as	as	SCONJ
taxlaw-2860	731	2	discussed	discuss	VERB
taxlaw-2860	731	3	above	above	ADV
taxlaw-2860	731	4	,	,	PUNCT
taxlaw-2860	731	5	under	under	ADP
taxlaw-2860	731	6	current	current	ADJ
taxlaw-2860	731	7	law	law	NOUN
taxlaw-2860	731	8	,	,	PUNCT
taxlaw-2860	731	9	a	a	DET
taxlaw-2860	731	10	soldier	soldier	NOUN
taxlaw-2860	731	11	’s	’s	PART
taxlaw-2860	731	12	estate	estate	NOUN
taxlaw-2860	731	13	wishing	wish	VERB
taxlaw-2860	731	14	to	to	PART
taxlaw-2860	731	15	claim	claim	VERB
taxlaw-2860	731	16	income	income	NOUN
taxlaw-2860	731	17	tax	tax	NOUN
taxlaw-2860	731	18	relief	relief	NOUN
taxlaw-2860	731	19	under	under	ADP
taxlaw-2860	731	20	section	section	NOUN
taxlaw-2860	731	21	692	692	NUM
taxlaw-2860	731	22	must	must	AUX
taxlaw-2860	731	23	file	file	VERB
taxlaw-2860	731	24	amended	amend	VERB
taxlaw-2860	731	25	returns	return	NOUN
taxlaw-2860	731	26	for	for	ADP
taxlaw-2860	731	27	every	every	DET
taxlaw-2860	731	28	year	year	NOUN
taxlaw-2860	731	29	from	from	ADP
taxlaw-2860	731	30	the	the	DET
taxlaw-2860	731	31	year	year	NOUN
taxlaw-2860	731	32	that	that	DET
taxlaw-2860	731	33	soldier	soldier	NOUN
taxlaw-2860	731	34	first	first	ADV
taxlaw-2860	731	35	entered	enter	VERB
taxlaw-2860	731	36	a	a	DET
taxlaw-2860	731	37	combat	combat	NOUN
taxlaw-2860	731	38	zone	zone	NOUN
taxlaw-2860	731	39	until	until	ADP
taxlaw-2860	731	40	the	the	DET
taxlaw-2860	731	41	year	year	NOUN
taxlaw-2860	731	42	of	of	ADP
taxlaw-2860	731	43	his	his	PRON
taxlaw-2860	731	44	or	or	CCONJ
taxlaw-2860	731	45	her	her	PRON
taxlaw-2860	731	46	death.143	death.143	NOUN
taxlaw-2860	731	47	in	in	ADP
taxlaw-2860	731	48	the	the	DET
taxlaw-2860	731	49	case	case	NOUN
taxlaw-2860	731	50	of	of	ADP
taxlaw-2860	731	51	a	a	DET
taxlaw-2860	731	52	married	married	ADJ
taxlaw-2860	731	53	taxpayer	taxpayer	NOUN
taxlaw-2860	731	54	,	,	PUNCT
taxlaw-2860	731	55	these	these	DET
taxlaw-2860	731	56	returns	return	NOUN
taxlaw-2860	731	57	must	must	AUX
taxlaw-2860	731	58	retroactively	retroactively	ADV
taxlaw-2860	731	59	separate	separate	VERB
taxlaw-2860	731	60	the	the	DET
taxlaw-2860	731	61	decedent	decedent	NOUN
taxlaw-2860	731	62	’s	’s	PART
taxlaw-2860	731	63	income	income	NOUN
taxlaw-2860	731	64	from	from	ADP
taxlaw-2860	731	65	the	the	DET
taxlaw-2860	731	66	spouse	spouse	NOUN
taxlaw-2860	731	67	’s	’s	PART
taxlaw-2860	731	68	.	.	PUNCT
taxlaw-2860	732	1	144	144	NUM
taxlaw-2860	732	2	disentangling	disentangle	VERB
taxlaw-2860	732	3	a	a	DET
taxlaw-2860	732	4	married	married	ADJ
taxlaw-2860	732	5	couple	couple	NOUN
taxlaw-2860	732	6	’s	’s	PART
taxlaw-2860	732	7	income	income	NOUN
taxlaw-2860	732	8	in	in	ADP
taxlaw-2860	732	9	this	this	DET
taxlaw-2860	732	10	manner	manner	NOUN
taxlaw-2860	732	11	requires	require	VERB
taxlaw-2860	732	12	extensive	extensive	ADJ
taxlaw-2860	732	13	,	,	PUNCT
taxlaw-2860	732	14	complicated	complicated	ADJ
taxlaw-2860	732	15	,	,	PUNCT
taxlaw-2860	732	16	computations	computation	NOUN
taxlaw-2860	732	17	and	and	CCONJ
taxlaw-2860	732	18	imposes	impose	VERB
taxlaw-2860	732	19	a	a	DET
taxlaw-2860	732	20	massive	massive	ADJ
taxlaw-2860	732	21	compliance	compliance	NOUN
taxlaw-2860	732	22	burden.145	burden.145	NOUN
taxlaw-2860	732	23	the	the	DET
taxlaw-2860	732	24	proposed	propose	VERB
taxlaw-2860	732	25	expansion	expansion	NOUN
taxlaw-2860	732	26	of	of	ADP
taxlaw-2860	732	27	section	section	NOUN
taxlaw-2860	732	28	692	692	NUM
taxlaw-2860	732	29	would	would	AUX
taxlaw-2860	732	30	all	all	PRON
taxlaw-2860	732	31	but	but	ADV
taxlaw-2860	732	32	eliminate	eliminate	VERB
taxlaw-2860	732	33	this	this	DET
taxlaw-2860	732	34	cumbersome	cumbersome	ADJ
taxlaw-2860	732	35	regime	regime	NOUN
taxlaw-2860	732	36	.	.	PUNCT
taxlaw-2860	733	1	in	in	ADP
taxlaw-2860	733	2	order	order	NOUN
taxlaw-2860	733	3	to	to	PART
taxlaw-2860	733	4	obtain	obtain	VERB
taxlaw-2860	733	5	relief	relief	NOUN
taxlaw-2860	733	6	under	under	ADP
taxlaw-2860	733	7	the	the	DET
taxlaw-2860	733	8	provision	provision	NOUN
taxlaw-2860	733	9	as	as	ADP
taxlaw-2860	733	10	modified	modify	VERB
taxlaw-2860	733	11	,	,	PUNCT
taxlaw-2860	733	12	the	the	DET
taxlaw-2860	733	13	soldier	soldier	NOUN
taxlaw-2860	733	14	’s	’s	PART
taxlaw-2860	733	15	survivors	survivor	NOUN
taxlaw-2860	733	16	would	would	AUX
taxlaw-2860	733	17	simply	simply	ADV
taxlaw-2860	733	18	need	need	VERB
taxlaw-2860	733	19	to	to	PART
taxlaw-2860	733	20	show	show	VERB
taxlaw-2860	733	21	how	how	SCONJ
taxlaw-2860	733	22	much	much	ADJ
taxlaw-2860	733	23	income	income	NOUN
taxlaw-2860	733	24	tax	tax	NOUN
taxlaw-2860	733	25	liability	liability	NOUN
taxlaw-2860	733	26	was	be	AUX
taxlaw-2860	733	27	reported	report	VERB
taxlaw-2860	733	28	on	on	ADP
taxlaw-2860	733	29	the	the	DET
taxlaw-2860	733	30	soldier	soldier	NOUN
taxlaw-2860	733	31	’s	’s	PART
taxlaw-2860	733	32	and/or	and/or	CCONJ
taxlaw-2860	733	33	spouse	spouse	NOUN
taxlaw-2860	733	34	’s	’s	PART
taxlaw-2860	733	35	applicable	applicable	ADJ
taxlaw-2860	733	36	income	income	NOUN
taxlaw-2860	733	37	tax	tax	NOUN
taxlaw-2860	733	38	returns	return	NOUN
taxlaw-2860	733	39	for	for	ADP
taxlaw-2860	733	40	the	the	DET
taxlaw-2860	733	41	years	year	NOUN
taxlaw-2860	733	42	deployed	deploy	VERB
taxlaw-2860	733	43	in	in	ADP
taxlaw-2860	733	44	combat	combat	NOUN
taxlaw-2860	733	45	service	service	NOUN
taxlaw-2860	733	46	.	.	PUNCT
taxlaw-2860	734	1	that	that	DET
taxlaw-2860	734	2	amount	amount	NOUN
taxlaw-2860	734	3	could	could	AUX
taxlaw-2860	734	4	then	then	ADV
taxlaw-2860	734	5	be	be	AUX
taxlaw-2860	734	6	refunded	refund	VERB
taxlaw-2860	734	7	.	.	PUNCT
taxlaw-2860	735	1	there	there	PRON
taxlaw-2860	735	2	would	would	AUX
taxlaw-2860	735	3	be	be	AUX
taxlaw-2860	735	4	no	no	DET
taxlaw-2860	735	5	complex	complex	ADJ
taxlaw-2860	735	6	calculations	calculation	NOUN
taxlaw-2860	735	7	,	,	PUNCT
taxlaw-2860	735	8	and	and	CCONJ
taxlaw-2860	735	9	no	no	DET
taxlaw-2860	735	10	lengthy	lengthy	ADJ
taxlaw-2860	735	11	amended	amend	VERB
taxlaw-2860	735	12	returns	return	NOUN
taxlaw-2860	735	13	.	.	PUNCT
taxlaw-2860	736	1	particularly	particularly	ADV
taxlaw-2860	736	2	in	in	ADP
taxlaw-2860	736	3	the	the	DET
taxlaw-2860	736	4	case	case	NOUN
taxlaw-2860	736	5	of	of	ADP
taxlaw-2860	736	6	married	married	ADJ
taxlaw-2860	736	7	soldiers	soldier	NOUN
taxlaw-2860	736	8	,	,	PUNCT
taxlaw-2860	736	9	this	this	DET
taxlaw-2860	736	10	approach	approach	NOUN
taxlaw-2860	736	11	would	would	AUX
taxlaw-2860	736	12	dramatically	dramatically	ADV
taxlaw-2860	736	13	reduce	reduce	VERB
taxlaw-2860	736	14	administrative	administrative	ADJ
taxlaw-2860	736	15	burdens	burden	NOUN
taxlaw-2860	736	16	.	.	PUNCT
taxlaw-2860	737	1	2	2	X
taxlaw-2860	737	2	.	.	X
taxlaw-2860	737	3	incentivize	incentivize	VERB
taxlaw-2860	737	4	service	service	NOUN
taxlaw-2860	737	5	to	to	ADP
taxlaw-2860	737	6	the	the	DET
taxlaw-2860	737	7	extent	extent	NOUN
taxlaw-2860	737	8	the	the	DET
taxlaw-2860	737	9	estate	estate	NOUN
taxlaw-2860	737	10	tax	tax	NOUN
taxlaw-2860	737	11	combat	combat	NOUN
taxlaw-2860	737	12	exemption	exemption	NOUN
taxlaw-2860	737	13	incentivizes	incentivize	VERB
taxlaw-2860	737	14	anyone	anyone	PRON
taxlaw-2860	737	15	to	to	PART
taxlaw-2860	737	16	volunteer	volunteer	VERB
taxlaw-2860	737	17	for	for	ADP
taxlaw-2860	737	18	combat	combat	NOUN
taxlaw-2860	737	19	service	service	NOUN
taxlaw-2860	737	20	,	,	PUNCT
taxlaw-2860	737	21	a	a	DET
taxlaw-2860	737	22	possibility	possibility	NOUN
taxlaw-2860	737	23	i	i	PRON
taxlaw-2860	737	24	discount	discount	VERB
taxlaw-2860	737	25	above,146	above,146	PRON
taxlaw-2860	737	26	it	it	PRON
taxlaw-2860	737	27	narrowly	narrowly	ADV
taxlaw-2860	737	28	targets	target	VERB
taxlaw-2860	737	29	its	its	PRON
taxlaw-2860	737	30	incentivizing	incentivize	VERB
taxlaw-2860	737	31	effects	effect	NOUN
taxlaw-2860	737	32	to	to	ADP
taxlaw-2860	737	33	unmarried	unmarried	ADJ
taxlaw-2860	737	34	soldiers	soldier	NOUN
taxlaw-2860	737	35	with	with	ADP
taxlaw-2860	737	36	considerable	considerable	ADJ
taxlaw-2860	737	37	net	net	ADJ
taxlaw-2860	737	38	worth	worth	NOUN
taxlaw-2860	737	39	.	.	PUNCT
taxlaw-2860	738	1	rather	rather	ADV
taxlaw-2860	738	2	than	than	SCONJ
taxlaw-2860	738	3	target	target	VERB
taxlaw-2860	738	4	this	this	DET
taxlaw-2860	738	5	group	group	NOUN
taxlaw-2860	738	6	,	,	PUNCT
taxlaw-2860	738	7	the	the	DET
taxlaw-2860	738	8	proposed	propose	VERB
taxlaw-2860	738	9	income	income	NOUN
taxlaw-2860	738	10	tax	tax	NOUN
taxlaw-2860	738	11	exemption	exemption	NOUN
taxlaw-2860	738	12	would	would	AUX
taxlaw-2860	738	13	offer	offer	VERB
taxlaw-2860	738	14	additional	additional	ADJ
taxlaw-2860	738	15	incentives	incentive	NOUN
taxlaw-2860	738	16	to	to	ADP
taxlaw-2860	738	17	all	all	DET
taxlaw-2860	738	18	married	married	ADJ
taxlaw-2860	738	19	soldiers	soldier	NOUN
taxlaw-2860	738	20	.	.	PUNCT
taxlaw-2860	739	1	like	like	ADP
taxlaw-2860	739	2	the	the	DET
taxlaw-2860	739	3	current	current	ADJ
taxlaw-2860	739	4	version	version	NOUN
taxlaw-2860	739	5	codified	codify	VERB
taxlaw-2860	739	6	in	in	ADP
taxlaw-2860	739	7	section	section	NOUN
taxlaw-2860	739	8	692(a	692(a	PROPN
taxlaw-2860	739	9	)	)	PUNCT
taxlaw-2860	739	10	,	,	PUNCT
taxlaw-2860	739	11	expanded	expand	VERB
taxlaw-2860	739	12	income	income	NOUN
taxlaw-2860	739	13	tax	tax	NOUN
taxlaw-2860	739	14	relief	relief	NOUN
taxlaw-2860	739	15	would	would	AUX
taxlaw-2860	739	16	offer	offer	VERB
taxlaw-2860	739	17	greater	great	ADJ
taxlaw-2860	739	18	benefits	benefit	NOUN
taxlaw-2860	739	19	to	to	ADP
taxlaw-2860	739	20	those	those	PRON
taxlaw-2860	739	21	serving	serve	VERB
taxlaw-2860	739	22	in	in	ADP
taxlaw-2860	739	23	combat	combat	NOUN
taxlaw-2860	739	24	zones	zone	NOUN
taxlaw-2860	739	25	for	for	ADP
taxlaw-2860	739	26	longer	long	ADJ
taxlaw-2860	739	27	durations	duration	NOUN
taxlaw-2860	739	28	,	,	PUNCT
taxlaw-2860	739	29	and	and	CCONJ
taxlaw-2860	739	30	for	for	ADP
taxlaw-2860	739	31	those	those	PRON
taxlaw-2860	739	32	earning	earn	VERB
taxlaw-2860	739	33	higher	high	ADJ
taxlaw-2860	739	34	salaries	salary	NOUN
taxlaw-2860	739	35	for	for	ADP
taxlaw-2860	739	36	such	such	ADJ
taxlaw-2860	739	37	service	service	NOUN
taxlaw-2860	739	38	.	.	PUNCT
taxlaw-2860	740	1	since	since	SCONJ
taxlaw-2860	740	2	the	the	DET
taxlaw-2860	740	3	benefits	benefit	NOUN
taxlaw-2860	740	4	offered	offer	VERB
taxlaw-2860	740	5	would	would	AUX
taxlaw-2860	740	6	increase	increase	VERB
taxlaw-2860	740	7	the	the	PRON
taxlaw-2860	740	8	more	more	ADV
taxlaw-2860	740	9	a	a	DET
taxlaw-2860	740	10	soldier	soldier	NOUN
taxlaw-2860	740	11	earned	earn	VERB
taxlaw-2860	740	12	and	and	CCONJ
taxlaw-2860	740	13	the	the	PRON
taxlaw-2860	740	14	longer	long	ADJ
taxlaw-2860	740	15	he	he	PRON
taxlaw-2860	740	16	or	or	CCONJ
taxlaw-2860	740	17	she	she	PRON
taxlaw-2860	740	18	remained	remain	VERB
taxlaw-2860	740	19	in	in	ADP
taxlaw-2860	740	20	a	a	DET
taxlaw-2860	740	21	combat	combat	NOUN
taxlaw-2860	740	22	zone	zone	NOUN
taxlaw-2860	740	23	,	,	PUNCT
taxlaw-2860	740	24	the	the	DET
taxlaw-2860	740	25	proposal	proposal	NOUN
taxlaw-2860	740	26	maintains	maintain	VERB
taxlaw-2860	740	27	current	current	ADJ
taxlaw-2860	740	28	incentives	incentive	NOUN
taxlaw-2860	740	29	for	for	SCONJ
taxlaw-2860	740	30	all	all	DET
taxlaw-2860	740	31	soldiers	soldier	NOUN
taxlaw-2860	740	32	to	to	PART
taxlaw-2860	740	33	extend	extend	VERB
taxlaw-2860	740	34	their	their	PRON
taxlaw-2860	740	35	tours	tour	NOUN
taxlaw-2860	740	36	of	of	ADP
taxlaw-2860	740	37	duty	duty	NOUN
taxlaw-2860	740	38	and	and	CCONJ
taxlaw-2860	740	39	seek	seek	VERB
taxlaw-2860	740	40	promotions.147	promotions.147	NOUN
taxlaw-2860	740	41	but	but	CCONJ
taxlaw-2860	740	42	the	the	DET
taxlaw-2860	740	43	proposed	propose	VERB
taxlaw-2860	740	44	expanded	expand	VERB
taxlaw-2860	740	45	income	income	NOUN
taxlaw-2860	740	46	tax	tax	NOUN
taxlaw-2860	740	47	exemption	exemption	NOUN
taxlaw-2860	740	48	would	would	AUX
taxlaw-2860	740	49	offer	offer	VERB
taxlaw-2860	740	50	a	a	DET
taxlaw-2860	740	51	143	143	NUM
taxlaw-2860	740	52	see	see	NOUN
taxlaw-2860	740	53	supra	supra	PROPN
taxlaw-2860	740	54	part	part	PROPN
taxlaw-2860	740	55	iii	iii	PROPN
taxlaw-2860	740	56	,	,	PUNCT
taxlaw-2860	740	57	section	section	NOUN
taxlaw-2860	740	58	(	(	PUNCT
taxlaw-2860	740	59	a)(error	a)(error	NUM
taxlaw-2860	740	60	!	!	PROPN
taxlaw-2860	740	61	reference	reference	NOUN
taxlaw-2860	740	62	source	source	NOUN
taxlaw-2860	740	63	not	not	PART
taxlaw-2860	740	64	found	find	VERB
taxlaw-2860	740	65	.	.	PUNCT
taxlaw-2860	740	66	)	)	PUNCT
taxlaw-2860	740	67	.	.	PUNCT
taxlaw-2860	741	1	144	144	NUM
taxlaw-2860	742	1	i	i	PRON
taxlaw-2860	742	2	d.	d.	PROPN
taxlaw-2860	742	3	145	145	NUM
taxlaw-2860	743	1	i	i	PRON
taxlaw-2860	743	2	d.	d.	PROPN
taxlaw-2860	743	3	for	for	ADP
taxlaw-2860	743	4	an	an	DET
taxlaw-2860	743	5	example	example	NOUN
taxlaw-2860	743	6	of	of	ADP
taxlaw-2860	743	7	the	the	DET
taxlaw-2860	743	8	arcane	arcane	ADJ
taxlaw-2860	743	9	computations	computation	NOUN
taxlaw-2860	743	10	required	require	VERB
taxlaw-2860	743	11	to	to	PART
taxlaw-2860	743	12	amend	amend	VERB
taxlaw-2860	743	13	a	a	DET
taxlaw-2860	743	14	joint	joint	ADJ
taxlaw-2860	743	15	return	return	NOUN
taxlaw-2860	743	16	,	,	PUNCT
taxlaw-2860	743	17	see	see	VERB
taxlaw-2860	743	18	theodore	theodore	PROPN
taxlaw-2860	743	19	paul	paul	PROPN
taxlaw-2860	743	20	manno	manno	PROPN
taxlaw-2860	743	21	,	,	PUNCT
taxlaw-2860	743	22	supra	supra	PROPN
taxlaw-2860	743	23	note	note	NOUN
taxlaw-2860	743	24	47	47	NUM
taxlaw-2860	743	25	,	,	PUNCT
taxlaw-2860	743	26	at	at	ADP
taxlaw-2860	743	27	307–08	307–08	PROPN
taxlaw-2860	743	28	(	(	PUNCT
taxlaw-2860	743	29	2005	2005	NUM
taxlaw-2860	743	30	)	)	PUNCT
taxlaw-2860	743	31	.	.	PUNCT
taxlaw-2860	744	1	the	the	DET
taxlaw-2860	744	2	irs	irs	PROPN
taxlaw-2860	744	3	publication	publication	NOUN
taxlaw-2860	744	4	setting	set	VERB
taxlaw-2860	744	5	out	out	ADP
taxlaw-2860	744	6	the	the	DET
taxlaw-2860	744	7	process	process	NOUN
taxlaw-2860	744	8	of	of	ADP
taxlaw-2860	744	9	making	make	VERB
taxlaw-2860	744	10	these	these	DET
taxlaw-2860	744	11	computations	computation	NOUN
taxlaw-2860	744	12	seems	seem	VERB
taxlaw-2860	744	13	to	to	PART
taxlaw-2860	744	14	acknowledge	acknowledge	VERB
taxlaw-2860	744	15	that	that	SCONJ
taxlaw-2860	744	16	they	they	PRON
taxlaw-2860	744	17	create	create	VERB
taxlaw-2860	744	18	a	a	DET
taxlaw-2860	744	19	compliance	compliance	NOUN
taxlaw-2860	744	20	burden	burden	NOUN
taxlaw-2860	744	21	many	many	ADJ
taxlaw-2860	744	22	surviving	survive	VERB
taxlaw-2860	744	23	spouses	spouse	NOUN
taxlaw-2860	744	24	will	will	AUX
taxlaw-2860	744	25	be	be	AUX
taxlaw-2860	744	26	unable	unable	ADJ
taxlaw-2860	744	27	to	to	PART
taxlaw-2860	744	28	meet	meet	VERB
taxlaw-2860	744	29	.	.	PUNCT
taxlaw-2860	745	1	see	see	VERB
taxlaw-2860	745	2	i.r.s	i.r.s	NOUN
taxlaw-2860	745	3	.	.	PUNCT
taxlaw-2860	746	1	pub	pub	NOUN
taxlaw-2860	746	2	.	.	PUNCT
taxlaw-2860	747	1	no	no	INTJ
taxlaw-2860	747	2	.	.	NOUN
taxlaw-2860	748	1	3	3	NUM
taxlaw-2860	748	2	,	,	PUNCT
taxlaw-2860	748	3	supra	supra	NOUN
taxlaw-2860	748	4	note	note	NOUN
taxlaw-2860	748	5	134	134	NUM
taxlaw-2860	748	6	(	(	PUNCT
taxlaw-2860	748	7	“	"	PUNCT
taxlaw-2860	748	8	if	if	SCONJ
taxlaw-2860	748	9	you	you	PRON
taxlaw-2860	748	10	are	be	AUX
taxlaw-2860	748	11	unable	unable	ADJ
taxlaw-2860	748	12	to	to	PART
taxlaw-2860	748	13	complete	complete	VERB
taxlaw-2860	748	14	this	this	DET
taxlaw-2860	748	15	process	process	NOUN
taxlaw-2860	748	16	,	,	PUNCT
taxlaw-2860	748	17	you	you	PRON
taxlaw-2860	748	18	should	should	AUX
taxlaw-2860	748	19	attach	attach	VERB
taxlaw-2860	748	20	a	a	DET
taxlaw-2860	748	21	statement	statement	NOUN
taxlaw-2860	748	22	of	of	ADP
taxlaw-2860	748	23	all	all	DET
taxlaw-2860	748	24	income	income	NOUN
taxlaw-2860	748	25	and	and	CCONJ
taxlaw-2860	748	26	deductions	deduction	NOUN
taxlaw-2860	748	27	,	,	PUNCT
taxlaw-2860	748	28	indicating	indicate	VERB
taxlaw-2860	748	29	the	the	DET
taxlaw-2860	748	30	part	part	NOUN
taxlaw-2860	748	31	that	that	PRON
taxlaw-2860	748	32	belongs	belong	VERB
taxlaw-2860	748	33	to	to	ADP
taxlaw-2860	748	34	each	each	DET
taxlaw-2860	748	35	spouse	spouse	NOUN
taxlaw-2860	748	36	.	.	PUNCT
taxlaw-2860	749	1	the	the	DET
taxlaw-2860	749	2	irs	irs	PROPN
taxlaw-2860	749	3	will	will	AUX
taxlaw-2860	749	4	determine	determine	VERB
taxlaw-2860	749	5	the	the	DET
taxlaw-2860	749	6	amount	amount	NOUN
taxlaw-2860	749	7	eligible	eligible	ADJ
taxlaw-2860	749	8	for	for	ADP
taxlaw-2860	749	9	forgiveness	forgiveness	NOUN
taxlaw-2860	749	10	.	.	PUNCT
taxlaw-2860	749	11	”	"	PUNCT
taxlaw-2860	749	12	)	)	PUNCT
taxlaw-2860	749	13	.	.	PUNCT
taxlaw-2860	750	1	while	while	SCONJ
taxlaw-2860	750	2	this	this	DET
taxlaw-2860	750	3	offer	offer	NOUN
taxlaw-2860	750	4	may	may	AUX
taxlaw-2860	750	5	seem	seem	VERB
taxlaw-2860	750	6	to	to	PART
taxlaw-2860	750	7	reduce	reduce	VERB
taxlaw-2860	750	8	the	the	DET
taxlaw-2860	750	9	potential	potential	ADJ
taxlaw-2860	750	10	administrative	administrative	ADJ
taxlaw-2860	750	11	burdens	burden	NOUN
taxlaw-2860	750	12	on	on	ADP
taxlaw-2860	750	13	the	the	DET
taxlaw-2860	750	14	surviving	surviving	NOUN
taxlaw-2860	750	15	spouse	spouse	NOUN
taxlaw-2860	750	16	,	,	PUNCT
taxlaw-2860	750	17	it	it	PRON
taxlaw-2860	750	18	does	do	VERB
taxlaw-2860	750	19	nothing	nothing	PRON
taxlaw-2860	750	20	to	to	PART
taxlaw-2860	750	21	eliminate	eliminate	VERB
taxlaw-2860	750	22	the	the	DET
taxlaw-2860	750	23	most	most	ADV
taxlaw-2860	750	24	cumbersome	cumbersome	ADJ
taxlaw-2860	750	25	step	step	NOUN
taxlaw-2860	750	26	in	in	ADP
taxlaw-2860	750	27	the	the	DET
taxlaw-2860	750	28	filing	filing	NOUN
taxlaw-2860	750	29	process	process	NOUN
taxlaw-2860	750	30	,	,	PUNCT
taxlaw-2860	750	31	namely	namely	ADV
taxlaw-2860	750	32	locating	locate	VERB
taxlaw-2860	750	33	and/or	and/or	CCONJ
taxlaw-2860	750	34	recreating	recreate	VERB
taxlaw-2860	750	35	the	the	DET
taxlaw-2860	750	36	records	record	NOUN
taxlaw-2860	750	37	necessary	necessary	ADJ
taxlaw-2860	750	38	to	to	PART
taxlaw-2860	750	39	divide	divide	VERB
taxlaw-2860	750	40	sources	source	NOUN
taxlaw-2860	750	41	of	of	ADP
taxlaw-2860	750	42	income	income	NOUN
taxlaw-2860	750	43	between	between	ADP
taxlaw-2860	750	44	the	the	DET
taxlaw-2860	750	45	spouses	spouse	NOUN
taxlaw-2860	750	46	.	.	PUNCT
taxlaw-2860	751	1	146	146	NUM
taxlaw-2860	751	2	see	see	VERB
taxlaw-2860	751	3	supra	supra	PROPN
taxlaw-2860	751	4	part	part	PROPN
taxlaw-2860	751	5	ii	ii	PROPN
taxlaw-2860	751	6	,	,	PUNCT
taxlaw-2860	751	7	section	section	NOUN
taxlaw-2860	751	8	b.	b.	PROPN
taxlaw-2860	751	9	147	147	NUM
taxlaw-2860	751	10	in	in	ADP
taxlaw-2860	751	11	this	this	DET
taxlaw-2860	751	12	regard	regard	NOUN
taxlaw-2860	751	13	,	,	PUNCT
taxlaw-2860	751	14	income	income	NOUN
taxlaw-2860	751	15	tax	tax	NOUN
taxlaw-2860	751	16	exemptions	exemption	NOUN
taxlaw-2860	751	17	offer	offer	VERB
taxlaw-2860	751	18	superior	superior	ADJ
taxlaw-2860	751	19	incentives	incentive	NOUN
taxlaw-2860	751	20	to	to	ADP
taxlaw-2860	751	21	the	the	DET
taxlaw-2860	751	22	current	current	ADJ
taxlaw-2860	751	23	estate	estate	NOUN
taxlaw-2860	751	24	tax	tax	NOUN
taxlaw-2860	751	25	combat	combat	NOUN
taxlaw-2860	751	26	exemption	exemption	NOUN
taxlaw-2860	751	27	.	.	PUNCT
taxlaw-2860	752	1	an	an	DET
taxlaw-2860	752	2	estate	estate	NOUN
taxlaw-2860	752	3	tax	tax	NOUN
taxlaw-2860	752	4	exemption	exemption	NOUN
taxlaw-2860	752	5	does	do	AUX
taxlaw-2860	752	6	not	not	PART
taxlaw-2860	752	7	offer	offer	VERB
taxlaw-2860	752	8	incentives	incentive	NOUN
taxlaw-2860	752	9	for	for	ADP
taxlaw-2860	752	10	extended	extended	ADJ
taxlaw-2860	752	11	tours	tour	NOUN
taxlaw-2860	752	12	of	of	ADP
taxlaw-2860	752	13	duty	duty	NOUN
taxlaw-2860	752	14	(	(	PUNCT
taxlaw-2860	752	15	the	the	DET
taxlaw-2860	752	16	benefits	benefit	NOUN
taxlaw-2860	752	17	offered	offer	VERB
taxlaw-2860	752	18	are	be	AUX
taxlaw-2860	752	19	the	the	DET
taxlaw-2860	752	20	same	same	ADJ
taxlaw-2860	752	21	regardless	regardless	ADV
taxlaw-2860	752	22	of	of	ADP
taxlaw-2860	752	23	deployment	deployment	ADJ
taxlaw-2860	752	24	length	length	NOUN
taxlaw-2860	752	25	)	)	PUNCT
taxlaw-2860	752	26	and	and	CCONJ
taxlaw-2860	752	27	only	only	ADV
taxlaw-2860	752	28	indirectly	indirectly	ADV
taxlaw-2860	752	29	incentivizes	incentivize	VERB
taxlaw-2860	752	30	a	a	DET
taxlaw-2860	752	31	solider	solider	NOUN
taxlaw-2860	752	32	to	to	PART
taxlaw-2860	752	33	seek	seek	VERB
taxlaw-2860	752	34	promotions	promotion	NOUN
taxlaw-2860	752	35	or	or	CCONJ
taxlaw-2860	752	36	2017	2017	NUM
taxlaw-2860	752	37	]	]	PUNCT
taxlaw-2860	752	38	soldiers	soldier	NOUN
taxlaw-2860	752	39	with	with	ADP
taxlaw-2860	752	40	fortunes	fortune	NOUN
taxlaw-2860	752	41	?	?	PUNCT
taxlaw-2860	753	1	137	137	NUM
taxlaw-2860	753	2	heightened	heighten	VERB
taxlaw-2860	753	3	incentive	incentive	NOUN
taxlaw-2860	753	4	for	for	ADP
taxlaw-2860	753	5	military	military	ADJ
taxlaw-2860	753	6	service	service	NOUN
taxlaw-2860	753	7	for	for	ADP
taxlaw-2860	753	8	married	married	ADJ
taxlaw-2860	753	9	soldiers	soldier	NOUN
taxlaw-2860	753	10	,	,	PUNCT
taxlaw-2860	753	11	a	a	DET
taxlaw-2860	753	12	group	group	NOUN
taxlaw-2860	753	13	the	the	DET
taxlaw-2860	753	14	military	military	NOUN
taxlaw-2860	753	15	has	have	AUX
taxlaw-2860	753	16	been	be	AUX
taxlaw-2860	753	17	striving	strive	VERB
taxlaw-2860	753	18	to	to	PART
taxlaw-2860	753	19	attract	attract	VERB
taxlaw-2860	753	20	and	and	CCONJ
taxlaw-2860	753	21	maintain	maintain	VERB
taxlaw-2860	753	22	.	.	PUNCT
taxlaw-2860	753	23	148	148	NUM
taxlaw-2860	753	24	in	in	ADP
taxlaw-2860	753	25	addition	addition	NOUN
taxlaw-2860	753	26	,	,	PUNCT
taxlaw-2860	753	27	due	due	ADJ
taxlaw-2860	753	28	to	to	ADP
taxlaw-2860	753	29	documented	document	VERB
taxlaw-2860	753	30	correlations	correlation	NOUN
taxlaw-2860	753	31	between	between	ADP
taxlaw-2860	753	32	educational	educational	ADJ
taxlaw-2860	753	33	attainment	attainment	ADJ
taxlaw-2860	753	34	and	and	CCONJ
taxlaw-2860	753	35	income	income	NOUN
taxlaw-2860	753	36	level	level	NOUN
taxlaw-2860	753	37	,	,	PUNCT
taxlaw-2860	753	38	149	149	NUM
taxlaw-2860	753	39	the	the	DET
taxlaw-2860	753	40	proposal	proposal	NOUN
taxlaw-2860	753	41	would	would	AUX
taxlaw-2860	753	42	incentivize	incentivize	VERB
taxlaw-2860	753	43	military	military	ADJ
taxlaw-2860	753	44	service	service	NOUN
taxlaw-2860	753	45	by	by	ADP
taxlaw-2860	753	46	those	those	PRON
taxlaw-2860	753	47	who	who	PRON
taxlaw-2860	753	48	already	already	ADV
taxlaw-2860	753	49	possess	possess	VERB
taxlaw-2860	753	50	good	good	ADJ
taxlaw-2860	753	51	educations	education	NOUN
taxlaw-2860	753	52	and/or	and/or	CCONJ
taxlaw-2860	753	53	valuable	valuable	ADJ
taxlaw-2860	753	54	marketable	marketable	ADJ
taxlaw-2860	753	55	skills	skill	NOUN
taxlaw-2860	753	56	,	,	PUNCT
taxlaw-2860	753	57	providing	provide	VERB
taxlaw-2860	753	58	a	a	DET
taxlaw-2860	753	59	cohort	cohort	NOUN
taxlaw-2860	753	60	of	of	ADP
taxlaw-2860	753	61	recruits	recruit	NOUN
taxlaw-2860	753	62	the	the	DET
taxlaw-2860	753	63	modern	modern	ADJ
taxlaw-2860	753	64	military	military	NOUN
taxlaw-2860	753	65	often	often	ADV
taxlaw-2860	753	66	lacks	lack	VERB
taxlaw-2860	753	67	.	.	PUNCT
taxlaw-2860	754	1	150	150	NUM
taxlaw-2860	754	2	accordingly	accordingly	ADV
taxlaw-2860	754	3	,	,	PUNCT
taxlaw-2860	754	4	the	the	DET
taxlaw-2860	754	5	proposed	propose	VERB
taxlaw-2860	754	6	exemption	exemption	NOUN
taxlaw-2860	754	7	more	more	ADV
taxlaw-2860	754	8	directly	directly	ADV
taxlaw-2860	754	9	targets	target	VERB
taxlaw-2860	754	10	a	a	DET
taxlaw-2860	754	11	cohort	cohort	NOUN
taxlaw-2860	754	12	of	of	ADP
taxlaw-2860	754	13	families	family	NOUN
taxlaw-2860	754	14	that	that	PRON
taxlaw-2860	754	15	the	the	DET
taxlaw-2860	754	16	military	military	NOUN
taxlaw-2860	754	17	wishes	wish	VERB
taxlaw-2860	754	18	to	to	PART
taxlaw-2860	754	19	attract	attract	VERB
taxlaw-2860	754	20	and	and	CCONJ
taxlaw-2860	754	21	retain	retain	VERB
taxlaw-2860	754	22	and	and	CCONJ
taxlaw-2860	754	23	for	for	ADP
taxlaw-2860	754	24	whom	whom	PRON
taxlaw-2860	754	25	military	military	ADJ
taxlaw-2860	754	26	service	service	NOUN
taxlaw-2860	754	27	,	,	PUNCT
taxlaw-2860	754	28	and	and	CCONJ
taxlaw-2860	754	29	a	a	DET
taxlaw-2860	754	30	subsequent	subsequent	ADJ
taxlaw-2860	754	31	pay	pay	NOUN
taxlaw-2860	754	32	raises	raise	VERB
taxlaw-2860	754	33	(	(	PUNCT
taxlaw-2860	754	34	to	to	ADP
taxlaw-2860	754	35	the	the	DET
taxlaw-2860	754	36	extent	extent	NOUN
taxlaw-2860	754	37	some	some	PRON
taxlaw-2860	754	38	of	of	ADP
taxlaw-2860	754	39	the	the	DET
taxlaw-2860	754	40	increased	increase	VERB
taxlaw-2860	754	41	compensation	compensation	NOUN
taxlaw-2860	754	42	is	be	AUX
taxlaw-2860	754	43	saved	save	VERB
taxlaw-2860	754	44	rather	rather	ADV
taxlaw-2860	754	45	than	than	ADP
taxlaw-2860	754	46	consumed	consume	VERB
taxlaw-2860	754	47	and	and	CCONJ
taxlaw-2860	754	48	thus	thus	ADV
taxlaw-2860	754	49	ultimately	ultimately	ADV
taxlaw-2860	754	50	would	would	AUX
taxlaw-2860	754	51	be	be	AUX
taxlaw-2860	754	52	subjected	subject	VERB
taxlaw-2860	754	53	to	to	ADP
taxlaw-2860	754	54	estate	estate	NOUN
taxlaw-2860	754	55	tax	tax	NOUN
taxlaw-2860	754	56	)	)	PUNCT
taxlaw-2860	754	57	.	.	PUNCT
taxlaw-2860	755	1	148	148	NUM
taxlaw-2860	755	2	see	see	VERB
taxlaw-2860	755	3	generally	generally	ADV
taxlaw-2860	755	4	david	david	PROPN
taxlaw-2860	755	5	crary	crary	PROPN
taxlaw-2860	755	6	,	,	PUNCT
taxlaw-2860	755	7	latest	late	ADJ
taxlaw-2860	755	8	military	military	ADJ
taxlaw-2860	755	9	maneuvers	maneuver	NOUN
taxlaw-2860	755	10	target	target	VERB
taxlaw-2860	755	11	tarnished	tarnish	VERB
taxlaw-2860	755	12	family	family	NOUN
taxlaw-2860	755	13	ties	tie	NOUN
taxlaw-2860	755	14	,	,	PUNCT
taxlaw-2860	755	15	l.a	l.a	PROPN
taxlaw-2860	755	16	.	.	PROPN
taxlaw-2860	755	17	times	times	PROPN
taxlaw-2860	755	18	(	(	PUNCT
taxlaw-2860	755	19	may	may	PROPN
taxlaw-2860	755	20	28	28	NUM
taxlaw-2860	755	21	,	,	PUNCT
taxlaw-2860	755	22	2000	2000	NUM
taxlaw-2860	755	23	)	)	PUNCT
taxlaw-2860	755	24	,	,	PUNCT
taxlaw-2860	755	25	http://articles.latimes.com/2000/may/28/local/me-35065	http://articles.latimes.com/2000/may/28/local/me-35065	X
taxlaw-2860	756	1	[	[	X
taxlaw-2860	756	2	https://perma.cc/keh5vpl8	https://perma.cc/keh5vpl8	X
taxlaw-2860	756	3	]	]	X
taxlaw-2860	756	4	(	(	PUNCT
taxlaw-2860	756	5	discussing	discuss	VERB
taxlaw-2860	756	6	the	the	DET
taxlaw-2860	756	7	army	army	NOUN
taxlaw-2860	756	8	’s	’s	PART
taxlaw-2860	756	9	effort	effort	NOUN
taxlaw-2860	756	10	to	to	PART
taxlaw-2860	756	11	become	become	VERB
taxlaw-2860	756	12	more	more	ADJ
taxlaw-2860	756	13	“	"	PUNCT
taxlaw-2860	756	14	family	family	NOUN
taxlaw-2860	756	15	friendly	friendly	ADJ
taxlaw-2860	756	16	”	"	PUNCT
taxlaw-2860	756	17	to	to	PART
taxlaw-2860	756	18	compete	compete	VERB
taxlaw-2860	756	19	with	with	ADP
taxlaw-2860	756	20	civilian	civilian	ADJ
taxlaw-2860	756	21	employers	employer	NOUN
taxlaw-2860	756	22	)	)	PUNCT
taxlaw-2860	756	23	.	.	PUNCT
taxlaw-2860	757	1	in	in	ADP
taxlaw-2860	757	2	addition	addition	NOUN
taxlaw-2860	757	3	to	to	ADP
taxlaw-2860	757	4	incentivizing	incentivize	VERB
taxlaw-2860	757	5	married	married	ADJ
taxlaw-2860	757	6	individuals	individual	NOUN
taxlaw-2860	757	7	to	to	PART
taxlaw-2860	757	8	enter	enter	VERB
taxlaw-2860	757	9	and	and	CCONJ
taxlaw-2860	757	10	stay	stay	VERB
taxlaw-2860	757	11	in	in	ADP
taxlaw-2860	757	12	military	military	ADJ
taxlaw-2860	757	13	service	service	NOUN
taxlaw-2860	757	14	,	,	PUNCT
taxlaw-2860	757	15	the	the	DET
taxlaw-2860	757	16	proposal	proposal	NOUN
taxlaw-2860	757	17	could	could	AUX
taxlaw-2860	757	18	have	have	VERB
taxlaw-2860	757	19	an	an	DET
taxlaw-2860	757	20	unintended	unintended	ADJ
taxlaw-2860	757	21	effect	effect	NOUN
taxlaw-2860	757	22	of	of	ADP
taxlaw-2860	757	23	encouraging	encourage	VERB
taxlaw-2860	757	24	some	some	DET
taxlaw-2860	757	25	existing	exist	VERB
taxlaw-2860	757	26	soldiers	soldier	NOUN
taxlaw-2860	757	27	to	to	PART
taxlaw-2860	757	28	marry	marry	VERB
taxlaw-2860	757	29	in	in	ADP
taxlaw-2860	757	30	order	order	NOUN
taxlaw-2860	757	31	to	to	PART
taxlaw-2860	757	32	obtain	obtain	VERB
taxlaw-2860	757	33	this	this	DET
taxlaw-2860	757	34	potential	potential	ADJ
taxlaw-2860	757	35	tax	tax	NOUN
taxlaw-2860	757	36	benefit	benefit	NOUN
taxlaw-2860	757	37	.	.	PUNCT
taxlaw-2860	758	1	see	see	VERB
taxlaw-2860	758	2	benjamin	benjamin	PROPN
taxlaw-2860	758	3	r.	r.	PROPN
taxlaw-2860	758	4	karney	karney	PROPN
taxlaw-2860	758	5	&	&	CCONJ
taxlaw-2860	758	6	john	john	PROPN
taxlaw-2860	758	7	s.	s.	PROPN
taxlaw-2860	758	8	crown	crown	PROPN
taxlaw-2860	758	9	,	,	PUNCT
taxlaw-2860	758	10	families	family	NOUN
taxlaw-2860	758	11	under	under	ADP
taxlaw-2860	758	12	stress	stress	NOUN
taxlaw-2860	758	13	:	:	PUNCT
taxlaw-2860	758	14	an	an	DET
taxlaw-2860	758	15	assessment	assessment	NOUN
taxlaw-2860	758	16	of	of	ADP
taxlaw-2860	758	17	data	datum	NOUN
taxlaw-2860	758	18	,	,	PUNCT
taxlaw-2860	758	19	theory	theory	NOUN
taxlaw-2860	758	20	,	,	PUNCT
taxlaw-2860	758	21	and	and	CCONJ
taxlaw-2860	758	22	research	research	NOUN
taxlaw-2860	758	23	on	on	ADP
taxlaw-2860	758	24	marriage	marriage	NOUN
taxlaw-2860	758	25	and	and	CCONJ
taxlaw-2860	758	26	divorce	divorce	NOUN
taxlaw-2860	758	27	in	in	ADP
taxlaw-2860	758	28	the	the	DET
taxlaw-2860	758	29	military	military	ADJ
taxlaw-2860	758	30	xxxiii	xxxiii	PROPN
taxlaw-2860	758	31	(	(	PUNCT
taxlaw-2860	758	32	2007	2007	NUM
taxlaw-2860	758	33	)	)	PUNCT
taxlaw-2860	758	34	,	,	PUNCT
taxlaw-2860	759	1	https://www.rand.org/content/dam/rand/pubs/monographs/2007/rand_mg599.pdf	https://www.rand.org/content/dam/rand/pubs/monographs/2007/rand_mg599.pdf	NOUN
taxlaw-2860	760	1	[	[	X
taxlaw-2860	760	2	https://perma.cc/7s6drrfa	https://perma.cc/7s6drrfa	NOUN
taxlaw-2860	760	3	]	]	PUNCT
taxlaw-2860	760	4	(	(	PUNCT
taxlaw-2860	760	5	“	"	PUNCT
taxlaw-2860	760	6	[	[	X
taxlaw-2860	760	7	t]o	t]o	ADP
taxlaw-2860	760	8	the	the	DET
taxlaw-2860	760	9	extent	extent	NOUN
taxlaw-2860	760	10	that	that	SCONJ
taxlaw-2860	760	11	valuable	valuable	ADJ
taxlaw-2860	760	12	benefits	benefit	NOUN
taxlaw-2860	760	13	are	be	AUX
taxlaw-2860	760	14	reserved	reserve	VERB
taxlaw-2860	760	15	for	for	ADP
taxlaw-2860	760	16	married	married	ADJ
taxlaw-2860	760	17	couples	couple	NOUN
taxlaw-2860	760	18	only	only	ADV
taxlaw-2860	760	19	,	,	PUNCT
taxlaw-2860	760	20	the	the	DET
taxlaw-2860	760	21	existence	existence	NOUN
taxlaw-2860	760	22	of	of	ADP
taxlaw-2860	760	23	those	those	DET
taxlaw-2860	760	24	benefits	benefit	NOUN
taxlaw-2860	760	25	may	may	AUX
taxlaw-2860	760	26	induce	induce	VERB
taxlaw-2860	760	27	couples	couple	NOUN
taxlaw-2860	760	28	to	to	PART
taxlaw-2860	760	29	marry	marry	VERB
taxlaw-2860	760	30	who	who	PRON
taxlaw-2860	760	31	might	might	AUX
taxlaw-2860	760	32	otherwise	otherwise	ADV
taxlaw-2860	760	33	have	have	AUX
taxlaw-2860	760	34	postponed	postpone	VERB
taxlaw-2860	760	35	marriage	marriage	NOUN
taxlaw-2860	760	36	or	or	CCONJ
taxlaw-2860	760	37	never	never	ADV
taxlaw-2860	760	38	married	marry	VERB
taxlaw-2860	760	39	at	at	ADV
taxlaw-2860	760	40	all	all	ADV
taxlaw-2860	760	41	.	.	PUNCT
taxlaw-2860	760	42	”	"	PUNCT
taxlaw-2860	760	43	)	)	PUNCT
taxlaw-2860	760	44	.	.	PUNCT
taxlaw-2860	761	1	undercover	undercover	ADJ
taxlaw-2860	761	2	reporting	reporting	NOUN
taxlaw-2860	761	3	by	by	ADP
taxlaw-2860	761	4	the	the	DET
taxlaw-2860	761	5	today	today	NOUN
taxlaw-2860	761	6	television	television	NOUN
taxlaw-2860	761	7	show	show	NOUN
taxlaw-2860	761	8	reinforces	reinforce	VERB
taxlaw-2860	761	9	this	this	DET
taxlaw-2860	761	10	concern	concern	NOUN
taxlaw-2860	761	11	.	.	PUNCT
taxlaw-2860	762	1	jeff	jeff	PROPN
taxlaw-2860	762	2	rossen	rossen	PROPN
taxlaw-2860	762	3	&	&	CCONJ
taxlaw-2860	762	4	jovanna	jovanna	PROPN
taxlaw-2860	762	5	billington	billington	PROPN
taxlaw-2860	762	6	,	,	PUNCT
taxlaw-2860	762	7	hidden	hide	VERB
taxlaw-2860	762	8	cameras	camera	NOUN
taxlaw-2860	762	9	reveal	reveal	VERB
taxlaw-2860	762	10	how	how	SCONJ
taxlaw-2860	762	11	us	we	PRON
taxlaw-2860	762	12	soldiers	soldier	NOUN
taxlaw-2860	762	13	'	'	PART
taxlaw-2860	762	14	shop	shop	NOUN
taxlaw-2860	762	15	'	'	PUNCT
taxlaw-2860	762	16	for	for	ADP
taxlaw-2860	762	17	wives	wife	NOUN
taxlaw-2860	762	18	to	to	PART
taxlaw-2860	762	19	get	get	VERB
taxlaw-2860	762	20	more	more	ADJ
taxlaw-2860	762	21	pay	pay	NOUN
taxlaw-2860	762	22	,	,	PUNCT
taxlaw-2860	762	23	benefits	benefit	NOUN
taxlaw-2860	762	24	,	,	PUNCT
taxlaw-2860	762	25	today	today	NOUN
taxlaw-2860	762	26	(	(	PUNCT
taxlaw-2860	762	27	oct	oct	PROPN
taxlaw-2860	762	28	.	.	PROPN
taxlaw-2860	762	29	2	2	NUM
taxlaw-2860	762	30	,	,	PUNCT
taxlaw-2860	762	31	2014	2014	NUM
taxlaw-2860	762	32	,	,	PUNCT
taxlaw-2860	762	33	7:42	7:42	NUM
taxlaw-2860	762	34	am	am	NOUN
taxlaw-2860	762	35	)	)	PUNCT
taxlaw-2860	762	36	,	,	PUNCT
taxlaw-2860	762	37	http://www.today.com/news/us-soldiers-shop-wives-get-more-pay-benefits-2d80186882	http://www.today.com/news/us-soldiers-shop-wives-get-more-pay-benefits-2d80186882	PROPN
taxlaw-2860	763	1	[	[	X
taxlaw-2860	763	2	http://perma.cc/7rpd-vc2k	http://perma.cc/7rpd-vc2k	X
taxlaw-2860	763	3	]	]	X
taxlaw-2860	763	4	(	(	PUNCT
taxlaw-2860	763	5	reporting	report	VERB
taxlaw-2860	763	6	how	how	SCONJ
taxlaw-2860	763	7	some	some	DET
taxlaw-2860	763	8	soldiers	soldier	NOUN
taxlaw-2860	763	9	enter	enter	VERB
taxlaw-2860	763	10	into	into	ADP
taxlaw-2860	763	11	sham	sham	ADJ
taxlaw-2860	763	12	marriages	marriage	NOUN
taxlaw-2860	763	13	just	just	ADV
taxlaw-2860	763	14	to	to	PART
taxlaw-2860	763	15	obtain	obtain	VERB
taxlaw-2860	763	16	additional	additional	ADJ
taxlaw-2860	763	17	military	military	ADJ
taxlaw-2860	763	18	benefits	benefit	NOUN
taxlaw-2860	763	19	)	)	PUNCT
taxlaw-2860	763	20	.	.	PUNCT
taxlaw-2860	764	1	149	149	NUM
taxlaw-2860	764	2	given	give	VERB
taxlaw-2860	764	3	the	the	DET
taxlaw-2860	764	4	relatively	relatively	ADV
taxlaw-2860	764	5	modest	modest	ADJ
taxlaw-2860	764	6	salaries	salary	NOUN
taxlaw-2860	764	7	earned	earn	VERB
taxlaw-2860	764	8	by	by	ADP
taxlaw-2860	764	9	most	most	ADJ
taxlaw-2860	764	10	soldiers	soldier	NOUN
taxlaw-2860	764	11	in	in	ADP
taxlaw-2860	764	12	combat	combat	NOUN
taxlaw-2860	764	13	zones	zone	NOUN
taxlaw-2860	764	14	,	,	PUNCT
taxlaw-2860	764	15	particularly	particularly	ADV
taxlaw-2860	764	16	in	in	ADP
taxlaw-2860	764	17	comparison	comparison	NOUN
taxlaw-2860	764	18	to	to	ADP
taxlaw-2860	764	19	civilian	civilian	ADJ
taxlaw-2860	764	20	salaries	salary	NOUN
taxlaw-2860	764	21	,	,	PUNCT
taxlaw-2860	764	22	my	my	PRON
taxlaw-2860	764	23	conjecture	conjecture	NOUN
taxlaw-2860	764	24	that	that	SCONJ
taxlaw-2860	764	25	income	income	NOUN
taxlaw-2860	764	26	tax	tax	NOUN
taxlaw-2860	764	27	relief	relief	NOUN
taxlaw-2860	764	28	would	would	AUX
taxlaw-2860	764	29	attract	attract	VERB
taxlaw-2860	764	30	higher	high	ADJ
taxlaw-2860	764	31	-	-	PUNCT
taxlaw-2860	764	32	skilled	skilled	ADJ
taxlaw-2860	764	33	and	and	CCONJ
taxlaw-2860	764	34	highereducated	highereducate	VERB
taxlaw-2860	764	35	soldiers	soldier	NOUN
taxlaw-2860	764	36	requires	require	VERB
taxlaw-2860	764	37	some	some	DET
taxlaw-2860	764	38	justification	justification	NOUN
taxlaw-2860	764	39	.	.	PUNCT
taxlaw-2860	765	1	i	i	PRON
taxlaw-2860	765	2	offer	offer	VERB
taxlaw-2860	765	3	three	three	NUM
taxlaw-2860	765	4	arguments	argument	NOUN
taxlaw-2860	765	5	in	in	ADP
taxlaw-2860	765	6	support	support	NOUN
taxlaw-2860	765	7	.	.	PUNCT
taxlaw-2860	766	1	first	first	ADV
taxlaw-2860	766	2	,	,	PUNCT
taxlaw-2860	766	3	there	there	PRON
taxlaw-2860	766	4	is	be	VERB
taxlaw-2860	766	5	an	an	DET
taxlaw-2860	766	6	established	establish	VERB
taxlaw-2860	766	7	correlation	correlation	NOUN
taxlaw-2860	766	8	between	between	ADP
taxlaw-2860	766	9	one	one	NUM
taxlaw-2860	766	10	spouse	spouse	NOUN
taxlaw-2860	766	11	’s	’s	PART
taxlaw-2860	766	12	educational	educational	ADJ
taxlaw-2860	766	13	level	level	NOUN
taxlaw-2860	766	14	and	and	CCONJ
taxlaw-2860	766	15	the	the	DET
taxlaw-2860	766	16	other	other	ADJ
taxlaw-2860	766	17	’s	’s	PART
taxlaw-2860	766	18	earnings	earning	NOUN
taxlaw-2860	766	19	.	.	PUNCT
taxlaw-2860	767	1	see	see	VERB
taxlaw-2860	767	2	chong	chong	PROPN
taxlaw-2860	767	3	huang	huang	PROPN
taxlaw-2860	767	4	,	,	PUNCT
taxlaw-2860	767	5	hongbin	hongbin	PROPN
taxlaw-2860	767	6	li	li	PROPN
taxlaw-2860	767	7	,	,	PUNCT
taxlaw-2860	767	8	pak	pak	PROPN
taxlaw-2860	767	9	wai	wai	PROPN
taxlaw-2860	767	10	liu	liu	PROPN
taxlaw-2860	767	11	&	&	CCONJ
taxlaw-2860	767	12	junsen	junsen	PROPN
taxlaw-2860	767	13	zhang	zhang	PROPN
taxlaw-2860	767	14	,	,	PUNCT
taxlaw-2860	767	15	why	why	SCONJ
taxlaw-2860	767	16	does	do	AUX
taxlaw-2860	767	17	spousal	spousal	VERB
taxlaw-2860	767	18	education	education	NOUN
taxlaw-2860	767	19	matter	matter	NOUN
taxlaw-2860	767	20	for	for	ADP
taxlaw-2860	767	21	earnings	earning	NOUN
taxlaw-2860	767	22	?	?	PUNCT
taxlaw-2860	767	23	assortative	assortative	ADJ
taxlaw-2860	767	24	mating	mating	NOUN
taxlaw-2860	767	25	and	and	CCONJ
taxlaw-2860	767	26	cross	cross	ADJ
taxlaw-2860	767	27	-	-	ADJ
taxlaw-2860	767	28	productivity	productivity	ADJ
taxlaw-2860	767	29	source	source	NOUN
taxlaw-2860	767	30	,	,	PUNCT
taxlaw-2860	767	31	27	27	NUM
taxlaw-2860	767	32	j.	j.	PROPN
taxlaw-2860	767	33	labor	labor	PROPN
taxlaw-2860	767	34	econ	econ	PROPN
taxlaw-2860	767	35	.	.	PUNCT
taxlaw-2860	768	1	633	633	NUM
taxlaw-2860	768	2	,	,	PUNCT
taxlaw-2860	768	3	634	634	NUM
taxlaw-2860	768	4	(	(	PUNCT
taxlaw-2860	768	5	2009	2009	NUM
taxlaw-2860	768	6	)	)	PUNCT
taxlaw-2860	768	7	(	(	PUNCT
taxlaw-2860	768	8	“	"	PUNCT
taxlaw-2860	768	9	economists	economist	NOUN
taxlaw-2860	768	10	have	have	AUX
taxlaw-2860	768	11	long	long	ADV
taxlaw-2860	768	12	noticed	notice	VERB
taxlaw-2860	768	13	the	the	DET
taxlaw-2860	768	14	positive	positive	ADJ
taxlaw-2860	768	15	relationship	relationship	NOUN
taxlaw-2860	768	16	between	between	ADP
taxlaw-2860	768	17	spousal	spousal	ADJ
taxlaw-2860	768	18	education	education	NOUN
taxlaw-2860	768	19	and	and	CCONJ
taxlaw-2860	768	20	a	a	DET
taxlaw-2860	768	21	person	person	NOUN
taxlaw-2860	768	22	’s	’s	PART
taxlaw-2860	768	23	own	own	ADJ
taxlaw-2860	768	24	earnings	earning	NOUN
taxlaw-2860	768	25	…	…	PUNCT
taxlaw-2860	768	26	”	"	PUNCT
taxlaw-2860	768	27	)	)	PUNCT
taxlaw-2860	768	28	.	.	PUNCT
taxlaw-2860	769	1	accordingly	accordingly	ADV
taxlaw-2860	769	2	,	,	PUNCT
taxlaw-2860	769	3	military	military	ADJ
taxlaw-2860	769	4	recruits	recruit	NOUN
taxlaw-2860	769	5	married	marry	VERB
taxlaw-2860	769	6	to	to	ADP
taxlaw-2860	769	7	higher	high	ADJ
taxlaw-2860	769	8	earners	earner	NOUN
taxlaw-2860	769	9	are	be	AUX
taxlaw-2860	769	10	more	more	ADV
taxlaw-2860	769	11	likely	likely	ADJ
taxlaw-2860	769	12	to	to	PART
taxlaw-2860	769	13	be	be	AUX
taxlaw-2860	769	14	well	well	ADV
taxlaw-2860	769	15	educated	educate	VERB
taxlaw-2860	769	16	than	than	ADP
taxlaw-2860	769	17	those	those	PRON
taxlaw-2860	769	18	married	marry	VERB
taxlaw-2860	769	19	to	to	PART
taxlaw-2860	769	20	lower	lower	VERB
taxlaw-2860	769	21	earners	earner	NOUN
taxlaw-2860	769	22	.	.	PUNCT
taxlaw-2860	770	1	a	a	DET
taxlaw-2860	770	2	tax	tax	NOUN
taxlaw-2860	770	3	provision	provision	NOUN
taxlaw-2860	770	4	which	which	PRON
taxlaw-2860	770	5	offers	offer	VERB
taxlaw-2860	770	6	greater	great	ADJ
taxlaw-2860	770	7	benefits	benefit	NOUN
taxlaw-2860	770	8	to	to	ADP
taxlaw-2860	770	9	soldiers	soldier	NOUN
taxlaw-2860	770	10	with	with	ADP
taxlaw-2860	770	11	higher	high	ADJ
taxlaw-2860	770	12	-	-	PUNCT
taxlaw-2860	770	13	earning	earn	VERB
taxlaw-2860	770	14	spouses	spouse	NOUN
taxlaw-2860	770	15	,	,	PUNCT
taxlaw-2860	770	16	as	as	SCONJ
taxlaw-2860	770	17	would	would	AUX
taxlaw-2860	770	18	my	my	PRON
taxlaw-2860	770	19	proposed	propose	VERB
taxlaw-2860	770	20	income	income	NOUN
taxlaw-2860	770	21	tax	tax	NOUN
taxlaw-2860	770	22	relief	relief	NOUN
taxlaw-2860	770	23	,	,	PUNCT
taxlaw-2860	770	24	thus	thus	ADV
taxlaw-2860	770	25	indirectly	indirectly	ADV
taxlaw-2860	770	26	attracts	attract	VERB
taxlaw-2860	770	27	more	more	ADV
taxlaw-2860	770	28	highly	highly	ADV
taxlaw-2860	770	29	-	-	PUNCT
taxlaw-2860	770	30	educated	educate	VERB
taxlaw-2860	770	31	soldiers	soldier	NOUN
taxlaw-2860	770	32	.	.	PUNCT
taxlaw-2860	771	1	second	second	ADJ
taxlaw-2860	771	2	,	,	PUNCT
taxlaw-2860	771	3	some	some	DET
taxlaw-2860	771	4	soldiers	soldier	NOUN
taxlaw-2860	771	5	,	,	PUNCT
taxlaw-2860	771	6	particularly	particularly	ADV
taxlaw-2860	771	7	members	member	NOUN
taxlaw-2860	771	8	of	of	ADP
taxlaw-2860	771	9	the	the	DET
taxlaw-2860	771	10	national	national	PROPN
taxlaw-2860	771	11	guard	guard	NOUN
taxlaw-2860	771	12	and	and	CCONJ
taxlaw-2860	771	13	reserves	reserve	NOUN
taxlaw-2860	771	14	called	call	VERB
taxlaw-2860	771	15	away	away	ADV
taxlaw-2860	771	16	from	from	ADP
taxlaw-2860	771	17	private	private	ADJ
taxlaw-2860	771	18	-	-	PUNCT
taxlaw-2860	771	19	sector	sector	NOUN
taxlaw-2860	771	20	employment	employment	NOUN
taxlaw-2860	771	21	to	to	PART
taxlaw-2860	771	22	serve	serve	VERB
taxlaw-2860	771	23	in	in	ADP
taxlaw-2860	771	24	combat	combat	NOUN
taxlaw-2860	771	25	zones	zone	NOUN
taxlaw-2860	771	26	may	may	AUX
taxlaw-2860	771	27	continue	continue	VERB
taxlaw-2860	771	28	to	to	PART
taxlaw-2860	771	29	receive	receive	VERB
taxlaw-2860	771	30	salaries	salary	NOUN
taxlaw-2860	771	31	from	from	ADP
taxlaw-2860	771	32	their	their	PRON
taxlaw-2860	771	33	private	private	ADJ
taxlaw-2860	771	34	employers	employer	NOUN
taxlaw-2860	771	35	during	during	ADP
taxlaw-2860	771	36	the	the	DET
taxlaw-2860	771	37	time	time	NOUN
taxlaw-2860	771	38	of	of	ADP
taxlaw-2860	771	39	their	their	PRON
taxlaw-2860	771	40	combat	combat	NOUN
taxlaw-2860	771	41	service	service	NOUN
taxlaw-2860	771	42	.	.	PUNCT
taxlaw-2860	772	1	see	see	VERB
taxlaw-2860	772	2	alex	alex	PROPN
taxlaw-2860	772	3	fryer	fryer	PROPN
taxlaw-2860	772	4	,	,	PUNCT
taxlaw-2860	772	5	while	while	SCONJ
taxlaw-2860	772	6	on	on	ADP
taxlaw-2860	772	7	military	military	ADJ
taxlaw-2860	772	8	duty	duty	NOUN
taxlaw-2860	772	9	,	,	PUNCT
taxlaw-2860	772	10	some	some	DET
taxlaw-2860	772	11	jobs	job	NOUN
taxlaw-2860	772	12	pay	pay	VERB
taxlaw-2860	772	13	,	,	PUNCT
taxlaw-2860	772	14	some	some	PRON
taxlaw-2860	772	15	do	do	VERB
taxlaw-2860	772	16	n’t	not	PART
taxlaw-2860	772	17	,	,	PUNCT
taxlaw-2860	772	18	seattle	seattle	PROPN
taxlaw-2860	772	19	times	times	PROPN
taxlaw-2860	772	20	(	(	PUNCT
taxlaw-2860	772	21	aug	aug	PROPN
taxlaw-2860	772	22	.	.	PROPN
taxlaw-2860	772	23	15	15	NUM
taxlaw-2860	772	24	,	,	PUNCT
taxlaw-2860	772	25	2005	2005	NUM
taxlaw-2860	772	26	)	)	PUNCT
taxlaw-2860	772	27	,	,	PUNCT
taxlaw-2860	772	28	http://www.seattletimes.com/seattle-news/while-on-military-duty-some-jobs-pay-some-dont	http://www.seattletimes.com/seattle-news/while-on-military-duty-some-jobs-pay-some-dont	VERB
taxlaw-2860	773	1	[	[	X
taxlaw-2860	773	2	http://perma.cc/z7s6-qpvc	http://perma.cc/z7s6-qpvc	X
taxlaw-2860	773	3	]	]	PUNCT
taxlaw-2860	773	4	.	.	PUNCT
taxlaw-2860	774	1	third	third	ADJ
taxlaw-2860	774	2	,	,	PUNCT
taxlaw-2860	774	3	the	the	DET
taxlaw-2860	774	4	income	income	NOUN
taxlaw-2860	774	5	tax	tax	NOUN
taxlaw-2860	774	6	exemption	exemption	NOUN
taxlaw-2860	774	7	extends	extend	VERB
taxlaw-2860	774	8	retroactively	retroactively	ADV
taxlaw-2860	774	9	to	to	ADP
taxlaw-2860	774	10	the	the	DET
taxlaw-2860	774	11	beginning	beginning	NOUN
taxlaw-2860	774	12	of	of	ADP
taxlaw-2860	774	13	the	the	DET
taxlaw-2860	774	14	year	year	NOUN
taxlaw-2860	774	15	a	a	DET
taxlaw-2860	774	16	soldier	soldier	NOUN
taxlaw-2860	774	17	entered	enter	VERB
taxlaw-2860	774	18	a	a	DET
taxlaw-2860	774	19	combat	combat	NOUN
taxlaw-2860	774	20	zone	zone	NOUN
taxlaw-2860	774	21	.	.	PUNCT
taxlaw-2860	775	1	accordingly	accordingly	ADV
taxlaw-2860	775	2	,	,	PUNCT
taxlaw-2860	775	3	the	the	DET
taxlaw-2860	775	4	exemption	exemption	NOUN
taxlaw-2860	775	5	may	may	AUX
taxlaw-2860	775	6	extend	extend	VERB
taxlaw-2860	775	7	to	to	ADP
taxlaw-2860	775	8	a	a	DET
taxlaw-2860	775	9	small	small	ADJ
taxlaw-2860	775	10	portion	portion	NOUN
taxlaw-2860	775	11	of	of	ADP
taxlaw-2860	775	12	the	the	DET
taxlaw-2860	775	13	soldier	soldier	NOUN
taxlaw-2860	775	14	’s	’s	PART
taxlaw-2860	775	15	civilian	civilian	ADJ
taxlaw-2860	775	16	income	income	NOUN
taxlaw-2860	775	17	if	if	SCONJ
taxlaw-2860	775	18	that	that	DET
taxlaw-2860	775	19	soldier	soldier	NOUN
taxlaw-2860	775	20	dies	die	VERB
taxlaw-2860	775	21	early	early	ADV
taxlaw-2860	775	22	in	in	ADP
taxlaw-2860	775	23	his	his	PRON
taxlaw-2860	775	24	or	or	CCONJ
taxlaw-2860	775	25	her	her	PRON
taxlaw-2860	775	26	deployment	deployment	NOUN
taxlaw-2860	775	27	.	.	PUNCT
taxlaw-2860	776	1	congress	congress	PROPN
taxlaw-2860	776	2	could	could	AUX
taxlaw-2860	776	3	enhance	enhance	VERB
taxlaw-2860	776	4	this	this	DET
taxlaw-2860	776	5	effect	effect	NOUN
taxlaw-2860	776	6	and	and	CCONJ
taxlaw-2860	776	7	further	far	ADV
taxlaw-2860	776	8	bolster	bolster	VERB
taxlaw-2860	776	9	efforts	effort	NOUN
taxlaw-2860	776	10	to	to	PART
taxlaw-2860	776	11	lure	lure	VERB
taxlaw-2860	776	12	civilians	civilian	NOUN
taxlaw-2860	776	13	away	away	ADV
taxlaw-2860	776	14	from	from	ADP
taxlaw-2860	776	15	lucrative	lucrative	ADJ
taxlaw-2860	776	16	employment	employment	NOUN
taxlaw-2860	776	17	and	and	CCONJ
taxlaw-2860	776	18	into	into	ADP
taxlaw-2860	776	19	military	military	ADJ
taxlaw-2860	776	20	service	service	NOUN
taxlaw-2860	776	21	by	by	ADP
taxlaw-2860	776	22	extending	extend	VERB
taxlaw-2860	776	23	tax	tax	NOUN
taxlaw-2860	776	24	relief	relief	NOUN
taxlaw-2860	776	25	backwards	backwards	ADP
taxlaw-2860	776	26	one	one	NUM
taxlaw-2860	776	27	or	or	CCONJ
taxlaw-2860	776	28	more	more	ADJ
taxlaw-2860	776	29	years	year	NOUN
taxlaw-2860	776	30	,	,	PUNCT
taxlaw-2860	776	31	to	to	PART
taxlaw-2860	776	32	income	income	NOUN
taxlaw-2860	776	33	earned	earn	VERB
taxlaw-2860	776	34	prior	prior	ADV
taxlaw-2860	776	35	to	to	ADP
taxlaw-2860	776	36	the	the	DET
taxlaw-2860	776	37	soldier	soldier	NOUN
taxlaw-2860	776	38	’s	’s	PART
taxlaw-2860	776	39	entering	enter	VERB
taxlaw-2860	776	40	the	the	DET
taxlaw-2860	776	41	combat	combat	NOUN
taxlaw-2860	776	42	zone	zone	NOUN
taxlaw-2860	776	43	.	.	PUNCT
taxlaw-2860	777	1	the	the	DET
taxlaw-2860	777	2	code	code	NOUN
taxlaw-2860	777	3	already	already	ADV
taxlaw-2860	777	4	includes	include	VERB
taxlaw-2860	777	5	a	a	DET
taxlaw-2860	777	6	similar	similar	ADJ
taxlaw-2860	777	7	provision	provision	NOUN
taxlaw-2860	777	8	providing	provide	VERB
taxlaw-2860	777	9	one	one	NUM
taxlaw-2860	777	10	additional	additional	ADJ
taxlaw-2860	777	11	year	year	NOUN
taxlaw-2860	777	12	of	of	ADP
taxlaw-2860	777	13	income	income	NOUN
taxlaw-2860	777	14	tax	tax	NOUN
taxlaw-2860	777	15	relief	relief	NOUN
taxlaw-2860	777	16	to	to	ADP
taxlaw-2860	777	17	the	the	DET
taxlaw-2860	777	18	other	other	ADJ
taxlaw-2860	777	19	categories	category	NOUN
taxlaw-2860	777	20	of	of	ADP
taxlaw-2860	777	21	taxpayers	taxpayer	NOUN
taxlaw-2860	777	22	covered	cover	VERB
taxlaw-2860	777	23	by	by	ADP
taxlaw-2860	777	24	section	section	NOUN
taxlaw-2860	777	25	692	692	NUM
taxlaw-2860	777	26	:	:	PUNCT
taxlaw-2860	777	27	military	military	ADJ
taxlaw-2860	777	28	and	and	CCONJ
taxlaw-2860	777	29	civilian	civilian	ADJ
taxlaw-2860	777	30	employees	employee	NOUN
taxlaw-2860	777	31	,	,	PUNCT
taxlaw-2860	777	32	victims	victim	NOUN
taxlaw-2860	777	33	of	of	ADP
taxlaw-2860	777	34	domestic	domestic	ADJ
taxlaw-2860	777	35	terrorism	terrorism	NOUN
taxlaw-2860	777	36	,	,	PUNCT
taxlaw-2860	777	37	and	and	CCONJ
taxlaw-2860	777	38	astronauts	astronaut	NOUN
taxlaw-2860	777	39	.	.	PUNCT
taxlaw-2860	777	40	i.r.c	i.r.c	PROPN
taxlaw-2860	777	41	.	.	PUNCT
taxlaw-2860	778	1	§	§	PROPN
taxlaw-2860	778	2	§	§	PROPN
taxlaw-2860	778	3	692	692	NUM
taxlaw-2860	778	4	(	(	PUNCT
taxlaw-2860	778	5	c)(1)(b	c)(1)(b	NUM
taxlaw-2860	778	6	)	)	PUNCT
taxlaw-2860	778	7	,	,	PUNCT
taxlaw-2860	778	8	(	(	PUNCT
taxlaw-2860	778	9	d)(1)(b	d)(1)(b	X
taxlaw-2860	778	10	)	)	PUNCT
taxlaw-2860	778	11	,	,	PUNCT
taxlaw-2860	778	12	(	(	PUNCT
taxlaw-2860	778	13	d)(5	d)(5	PROPN
taxlaw-2860	778	14	)	)	PUNCT
taxlaw-2860	778	15	.	.	PUNCT
taxlaw-2860	779	1	150	150	NUM
taxlaw-2860	779	2	put	put	VERB
taxlaw-2860	779	3	another	another	DET
taxlaw-2860	779	4	way	way	NOUN
taxlaw-2860	779	5	,	,	PUNCT
taxlaw-2860	779	6	the	the	DET
taxlaw-2860	779	7	current	current	ADJ
taxlaw-2860	779	8	mix	mix	NOUN
taxlaw-2860	779	9	of	of	ADP
taxlaw-2860	779	10	salary	salary	NOUN
taxlaw-2860	779	11	,	,	PUNCT
taxlaw-2860	779	12	benefits	benefit	NOUN
taxlaw-2860	779	13	,	,	PUNCT
taxlaw-2860	779	14	and	and	CCONJ
taxlaw-2860	779	15	training	training	NOUN
taxlaw-2860	779	16	offered	offer	VERB
taxlaw-2860	779	17	by	by	ADP
taxlaw-2860	779	18	military	military	ADJ
taxlaw-2860	779	19	service	service	NOUN
taxlaw-2860	779	20	is	be	AUX
taxlaw-2860	779	21	often	often	ADV
taxlaw-2860	779	22	more	more	ADV
taxlaw-2860	779	23	attractive	attractive	ADJ
taxlaw-2860	779	24	to	to	ADP
taxlaw-2860	779	25	those	those	PRON
taxlaw-2860	779	26	with	with	ADP
taxlaw-2860	779	27	fewer	few	ADJ
taxlaw-2860	779	28	employment	employment	NOUN
taxlaw-2860	779	29	opportunities	opportunity	NOUN
taxlaw-2860	779	30	and	and	CCONJ
taxlaw-2860	779	31	limited	limited	ADJ
taxlaw-2860	779	32	family	family	NOUN
taxlaw-2860	779	33	incomes	income	NOUN
taxlaw-2860	779	34	.	.	PUNCT
taxlaw-2860	780	1	as	as	SCONJ
taxlaw-2860	780	2	congressman	congressman	PROPN
taxlaw-2860	780	3	charles	charles	PROPN
taxlaw-2860	780	4	rangle	rangle	PROPN
taxlaw-2860	780	5	has	have	AUX
taxlaw-2860	780	6	observed	observe	VERB
taxlaw-2860	780	7	,	,	PUNCT
taxlaw-2860	780	8	“	"	PUNCT
taxlaw-2860	780	9	the	the	DET
taxlaw-2860	780	10	people	people	NOUN
taxlaw-2860	780	11	that	that	PRON
taxlaw-2860	780	12	we	we	PRON
taxlaw-2860	780	13	ask	ask	VERB
taxlaw-2860	780	14	to	to	PART
taxlaw-2860	780	15	fight	fight	VERB
taxlaw-2860	780	16	our	our	PRON
taxlaw-2860	780	17	wars	war	NOUN
taxlaw-2860	780	18	are	be	AUX
taxlaw-2860	780	19	people	people	NOUN
taxlaw-2860	780	20	who	who	PRON
taxlaw-2860	780	21	join	join	VERB
taxlaw-2860	780	22	the	the	DET
taxlaw-2860	780	23	military	military	NOUN
taxlaw-2860	780	24	because	because	SCONJ
taxlaw-2860	780	25	of	of	ADP
taxlaw-2860	780	26	economic	economic	ADJ
taxlaw-2860	780	27	conditions	condition	NOUN
taxlaw-2860	780	28	,	,	PUNCT
taxlaw-2860	780	29	because	because	SCONJ
taxlaw-2860	780	30	they	they	PRON
taxlaw-2860	780	31	have	have	VERB
taxlaw-2860	780	32	fewer	few	ADJ
taxlaw-2860	780	33	options	option	NOUN
taxlaw-2860	780	34	.	.	PUNCT
taxlaw-2860	780	35	”	"	PUNCT
taxlaw-2860	781	1	david	david	PROPN
taxlaw-2860	781	2	m.	m.	PROPN
taxlaw-2860	781	3	halbfinger	halbfinger	PROPN
taxlaw-2860	781	4	&	&	CCONJ
taxlaw-2860	781	5	steven	steven	PROPN
taxlaw-2860	781	6	a.	a.	PROPN
taxlaw-2860	781	7	holmes	holmes	PROPN
taxlaw-2860	781	8	,	,	PUNCT
taxlaw-2860	781	9	a	a	DET
taxlaw-2860	781	10	nation	nation	NOUN
taxlaw-2860	781	11	at	at	ADP
taxlaw-2860	781	12	war	war	NOUN
taxlaw-2860	781	13	:	:	PUNCT
taxlaw-2860	781	14	the	the	DET
taxlaw-2860	781	15	troops	troop	NOUN
taxlaw-2860	781	16	;	;	PUNCT
taxlaw-2860	781	17	military	military	NOUN
taxlaw-2860	781	18	mirrors	mirror	VERB
taxlaw-2860	781	19	a	a	DET
taxlaw-2860	781	20	working	work	VERB
taxlaw-2860	781	21	-	-	PUNCT
taxlaw-2860	781	22	class	class	NOUN
taxlaw-2860	781	23	america	america	PROPN
taxlaw-2860	781	24	,	,	PUNCT
taxlaw-2860	781	25	n.y.times	n.y.time	NOUN
taxlaw-2860	781	26	(	(	PUNCT
taxlaw-2860	781	27	mar	mar	PROPN
taxlaw-2860	781	28	.	.	PROPN
taxlaw-2860	781	29	30	30	NUM
taxlaw-2860	781	30	,	,	PUNCT
taxlaw-2860	781	31	2003	2003	NUM
taxlaw-2860	781	32	)	)	PUNCT
taxlaw-2860	781	33	,	,	PUNCT
taxlaw-2860	781	34	http://www.nytimes.com/2003/03/30/us/a-nation-at-war-the-troops-military-mirrors-a-working-classamerica.html	http://www.nytimes.com/2003/03/30/us/a-nation-at-war-the-troops-military-mirrors-a-working-classamerica.html	VERB
taxlaw-2860	782	1	[	[	X
taxlaw-2860	782	2	https://perma.cc/g5dk-uehk	https://perma.cc/g5dk-uehk	VERB
taxlaw-2860	782	3	]	]	X
taxlaw-2860	782	4	.	.	PUNCT
taxlaw-2860	783	1	while	while	SCONJ
taxlaw-2860	783	2	rangle	rangle	NOUN
taxlaw-2860	783	3	has	have	AUX
taxlaw-2860	783	4	supported	support	VERB
taxlaw-2860	783	5	a	a	DET
taxlaw-2860	783	6	military	military	ADJ
taxlaw-2860	783	7	draft	draft	NOUN
taxlaw-2860	783	8	as	as	ADP
taxlaw-2860	783	9	a	a	DET
taxlaw-2860	783	10	way	way	NOUN
taxlaw-2860	783	11	of	of	ADP
taxlaw-2860	783	12	restoring	restore	VERB
taxlaw-2860	783	13	social	social	ADJ
taxlaw-2860	783	14	-	-	PUNCT
taxlaw-2860	783	15	economic	economic	ADJ
taxlaw-2860	783	16	balance	balance	NOUN
taxlaw-2860	783	17	to	to	ADP
taxlaw-2860	783	18	the	the	DET
taxlaw-2860	783	19	military	military	NOUN
taxlaw-2860	783	20	,	,	PUNCT
taxlaw-2860	783	21	the	the	DET
taxlaw-2860	783	22	proposed	propose	VERB
taxlaw-2860	783	23	income	income	NOUN
taxlaw-2860	783	24	tax	tax	NOUN
taxlaw-2860	783	25	reform	reform	NOUN
taxlaw-2860	783	26	would	would	AUX
taxlaw-2860	783	27	serve	serve	VERB
taxlaw-2860	783	28	this	this	DET
taxlaw-2860	783	29	same	same	ADJ
taxlaw-2860	783	30	end	end	NOUN
taxlaw-2860	783	31	by	by	ADP
taxlaw-2860	783	32	providing	provide	VERB
taxlaw-2860	783	33	an	an	DET
taxlaw-2860	783	34	incentive	incentive	NOUN
taxlaw-2860	783	35	targeted	target	VERB
taxlaw-2860	783	36	to	to	ADP
taxlaw-2860	783	37	those	those	PRON
taxlaw-2860	783	38	who	who	PRON
taxlaw-2860	783	39	do	do	AUX
taxlaw-2860	783	40	have	have	VERB
taxlaw-2860	783	41	economic	economic	ADJ
taxlaw-2860	783	42	options	option	NOUN
taxlaw-2860	783	43	other	other	ADJ
taxlaw-2860	783	44	than	than	ADP
taxlaw-2860	783	45	military	military	ADJ
taxlaw-2860	783	46	service	service	NOUN
taxlaw-2860	783	47	,	,	PUNCT
taxlaw-2860	783	48	as	as	SCONJ
taxlaw-2860	783	49	evidenced	evidence	VERB
taxlaw-2860	783	50	by	by	ADP
taxlaw-2860	783	51	their	their	PRON
taxlaw-2860	783	52	higher	high	ADJ
taxlaw-2860	783	53	family	family	NOUN
taxlaw-2860	783	54	incomes	income	NOUN
taxlaw-2860	783	55	.	.	PUNCT
taxlaw-2860	784	1	138	138	NUM
taxlaw-2860	784	2	columbia	columbia	PROPN
taxlaw-2860	784	3	journal	journal	PROPN
taxlaw-2860	784	4	of	of	ADP
taxlaw-2860	784	5	tax	tax	NOUN
taxlaw-2860	784	6	law	law	NOUN
taxlaw-2860	784	7	[	[	X
taxlaw-2860	784	8	vol.9:113	vol.9:113	NOUN
taxlaw-2860	784	9	combat	combat	NOUN
taxlaw-2860	784	10	death	death	NOUN
taxlaw-2860	784	11	,	,	PUNCT
taxlaw-2860	784	12	would	would	AUX
taxlaw-2860	784	13	represent	represent	VERB
taxlaw-2860	784	14	a	a	DET
taxlaw-2860	784	15	meaningful	meaningful	ADJ
taxlaw-2860	784	16	economic	economic	ADJ
taxlaw-2860	784	17	burden.151	burden.151	NOUN
taxlaw-2860	784	18	3	3	NUM
taxlaw-2860	784	19	.	.	PUNCT
taxlaw-2860	784	20	avoiding	avoid	VERB
taxlaw-2860	784	21	the	the	DET
taxlaw-2860	784	22	government	government	NOUN
taxlaw-2860	784	23	profiting	profit	VERB
taxlaw-2860	784	24	from	from	ADP
taxlaw-2860	784	25	death	death	NOUN
taxlaw-2860	784	26	the	the	DET
taxlaw-2860	784	27	final	final	ADJ
taxlaw-2860	784	28	policy	policy	NOUN
taxlaw-2860	784	29	concern	concern	NOUN
taxlaw-2860	784	30	underlying	underlie	VERB
taxlaw-2860	784	31	the	the	DET
taxlaw-2860	784	32	current	current	ADJ
taxlaw-2860	784	33	combat	combat	NOUN
taxlaw-2860	784	34	exemption	exemption	NOUN
taxlaw-2860	784	35	is	be	AUX
taxlaw-2860	784	36	the	the	DET
taxlaw-2860	784	37	distasteful	distasteful	ADJ
taxlaw-2860	784	38	thought	thought	NOUN
taxlaw-2860	784	39	of	of	ADP
taxlaw-2860	784	40	the	the	DET
taxlaw-2860	784	41	government	government	NOUN
taxlaw-2860	784	42	collecting	collect	VERB
taxlaw-2860	784	43	money	money	NOUN
taxlaw-2860	784	44	from	from	ADP
taxlaw-2860	784	45	a	a	DET
taxlaw-2860	784	46	dead	dead	ADJ
taxlaw-2860	784	47	soldier	soldier	NOUN
taxlaw-2860	784	48	’s	’s	PART
taxlaw-2860	784	49	estate	estate	NOUN
taxlaw-2860	784	50	.	.	PUNCT
taxlaw-2860	785	1	on	on	ADP
taxlaw-2860	785	2	this	this	DET
taxlaw-2860	785	3	final	final	ADJ
taxlaw-2860	785	4	policy	policy	NOUN
taxlaw-2860	785	5	point	point	NOUN
taxlaw-2860	785	6	,	,	PUNCT
taxlaw-2860	785	7	my	my	PRON
taxlaw-2860	785	8	proposed	propose	VERB
taxlaw-2860	785	9	income	income	NOUN
taxlaw-2860	785	10	tax	tax	NOUN
taxlaw-2860	785	11	relief	relief	NOUN
taxlaw-2860	785	12	will	will	AUX
taxlaw-2860	785	13	be	be	AUX
taxlaw-2860	785	14	inferior	inferior	ADJ
taxlaw-2860	785	15	to	to	ADP
taxlaw-2860	785	16	the	the	DET
taxlaw-2860	785	17	current	current	ADJ
taxlaw-2860	785	18	regime	regime	NOUN
taxlaw-2860	785	19	in	in	ADP
taxlaw-2860	785	20	the	the	DET
taxlaw-2860	785	21	extremely	extremely	ADV
taxlaw-2860	785	22	limited	limited	ADJ
taxlaw-2860	785	23	number	number	NOUN
taxlaw-2860	785	24	of	of	ADP
taxlaw-2860	785	25	cases	case	NOUN
taxlaw-2860	785	26	in	in	ADP
taxlaw-2860	785	27	which	which	PRON
taxlaw-2860	785	28	a	a	DET
taxlaw-2860	785	29	soldier	soldier	NOUN
taxlaw-2860	785	30	dies	die	VERB
taxlaw-2860	785	31	in	in	ADP
taxlaw-2860	785	32	combat	combat	NOUN
taxlaw-2860	785	33	who	who	PRON
taxlaw-2860	785	34	is	be	AUX
taxlaw-2860	785	35	both	both	PRON
taxlaw-2860	785	36	(	(	PUNCT
taxlaw-2860	785	37	a	a	X
taxlaw-2860	785	38	)	)	PUNCT
taxlaw-2860	785	39	wealthy	wealthy	ADJ
taxlaw-2860	785	40	enough	enough	ADV
taxlaw-2860	785	41	to	to	PART
taxlaw-2860	785	42	be	be	AUX
taxlaw-2860	785	43	subject	subject	ADJ
taxlaw-2860	785	44	to	to	ADP
taxlaw-2860	785	45	estate	estate	NOUN
taxlaw-2860	785	46	taxation	taxation	NOUN
taxlaw-2860	785	47	and	and	CCONJ
taxlaw-2860	785	48	(	(	PUNCT
taxlaw-2860	785	49	b	b	NOUN
taxlaw-2860	785	50	)	)	PUNCT
taxlaw-2860	785	51	unmarried	unmarried	ADJ
taxlaw-2860	785	52	and	and	CCONJ
taxlaw-2860	785	53	thus	thus	ADV
taxlaw-2860	785	54	ineligible	ineligible	ADJ
taxlaw-2860	785	55	for	for	ADP
taxlaw-2860	785	56	the	the	DET
taxlaw-2860	785	57	estate	estate	NOUN
taxlaw-2860	785	58	tax	tax	NOUN
taxlaw-2860	785	59	marital	marital	ADJ
taxlaw-2860	785	60	deduction	deduction	NOUN
taxlaw-2860	785	61	.	.	PUNCT
taxlaw-2860	786	1	in	in	ADP
taxlaw-2860	786	2	this	this	DET
taxlaw-2860	786	3	case	case	NOUN
taxlaw-2860	786	4	,	,	PUNCT
taxlaw-2860	786	5	the	the	DET
taxlaw-2860	786	6	government	government	NOUN
taxlaw-2860	786	7	will	will	AUX
taxlaw-2860	786	8	assess	assess	VERB
taxlaw-2860	786	9	a	a	DET
taxlaw-2860	786	10	“	"	PUNCT
taxlaw-2860	786	11	full	full	ADJ
taxlaw-2860	786	12	”	"	PUNCT
taxlaw-2860	786	13	estate	estate	NOUN
taxlaw-2860	786	14	tax	tax	NOUN
taxlaw-2860	786	15	and	and	CCONJ
taxlaw-2860	786	16	thus	thus	ADV
taxlaw-2860	786	17	arguably	arguably	ADV
taxlaw-2860	786	18	will	will	AUX
taxlaw-2860	786	19	“	"	PUNCT
taxlaw-2860	786	20	profit	profit	VERB
taxlaw-2860	786	21	”	"	PUNCT
taxlaw-2860	786	22	from	from	ADP
taxlaw-2860	786	23	that	that	DET
taxlaw-2860	786	24	death	death	NOUN
taxlaw-2860	786	25	more	more	ADJ
taxlaw-2860	786	26	than	than	ADP
taxlaw-2860	786	27	under	under	ADP
taxlaw-2860	786	28	the	the	DET
taxlaw-2860	786	29	current	current	ADJ
taxlaw-2860	786	30	regime	regime	NOUN
taxlaw-2860	786	31	.	.	PUNCT
taxlaw-2860	787	1	i	i	PRON
taxlaw-2860	787	2	offer	offer	VERB
taxlaw-2860	787	3	two	two	NUM
taxlaw-2860	787	4	responses	response	NOUN
taxlaw-2860	787	5	to	to	ADP
taxlaw-2860	787	6	this	this	DET
taxlaw-2860	787	7	concern	concern	NOUN
taxlaw-2860	787	8	.	.	PUNCT
taxlaw-2860	788	1	first	first	ADV
taxlaw-2860	788	2	,	,	PUNCT
taxlaw-2860	788	3	this	this	DET
taxlaw-2860	788	4	hypothetical	hypothetical	ADJ
taxlaw-2860	788	5	is	be	AUX
taxlaw-2860	788	6	the	the	DET
taxlaw-2860	788	7	rare	rare	ADJ
taxlaw-2860	788	8	exception	exception	NOUN
taxlaw-2860	788	9	rather	rather	ADV
taxlaw-2860	788	10	than	than	ADP
taxlaw-2860	788	11	the	the	DET
taxlaw-2860	788	12	rule	rule	NOUN
taxlaw-2860	788	13	.	.	PUNCT
taxlaw-2860	789	1	as	as	SCONJ
taxlaw-2860	789	2	discussed	discuss	VERB
taxlaw-2860	789	3	in	in	ADP
taxlaw-2860	789	4	detail	detail	NOUN
taxlaw-2860	789	5	above	above	ADV
taxlaw-2860	789	6	,	,	PUNCT
taxlaw-2860	789	7	for	for	ADP
taxlaw-2860	789	8	the	the	DET
taxlaw-2860	789	9	most	most	ADJ
taxlaw-2860	789	10	part	part	NOUN
taxlaw-2860	789	11	,	,	PUNCT
taxlaw-2860	789	12	our	our	PRON
taxlaw-2860	789	13	armed	armed	ADJ
taxlaw-2860	789	14	services	service	NOUN
taxlaw-2860	789	15	are	be	AUX
taxlaw-2860	789	16	populated	populate	VERB
taxlaw-2860	789	17	by	by	ADP
taxlaw-2860	789	18	those	those	PRON
taxlaw-2860	789	19	from	from	ADP
taxlaw-2860	789	20	poor	poor	ADJ
taxlaw-2860	789	21	or	or	CCONJ
taxlaw-2860	789	22	middle	middle	ADJ
taxlaw-2860	789	23	-	-	PUNCT
taxlaw-2860	789	24	class	class	NOUN
taxlaw-2860	789	25	families.152	families.152	NOUN
taxlaw-2860	789	26	accordingly	accordingly	ADV
taxlaw-2860	789	27	,	,	PUNCT
taxlaw-2860	789	28	the	the	DET
taxlaw-2860	789	29	vast	vast	ADJ
taxlaw-2860	789	30	majority	majority	NOUN
taxlaw-2860	789	31	of	of	ADP
taxlaw-2860	789	32	soldiers	soldier	NOUN
taxlaw-2860	789	33	would	would	AUX
taxlaw-2860	789	34	be	be	AUX
taxlaw-2860	789	35	financially	financially	ADV
taxlaw-2860	789	36	better	well	ADJ
taxlaw-2860	789	37	off	off	ADP
taxlaw-2860	789	38	under	under	ADP
taxlaw-2860	789	39	the	the	DET
taxlaw-2860	789	40	proposed	propose	VERB
taxlaw-2860	789	41	regime	regime	NOUN
taxlaw-2860	789	42	which	which	PRON
taxlaw-2860	789	43	trades	trade	VERB
taxlaw-2860	789	44	a	a	DET
taxlaw-2860	789	45	meaningless	meaningless	ADJ
taxlaw-2860	789	46	estate	estate	NOUN
taxlaw-2860	789	47	tax	tax	NOUN
taxlaw-2860	789	48	exemption	exemption	NOUN
taxlaw-2860	789	49	for	for	ADP
taxlaw-2860	789	50	more	more	ADJ
taxlaw-2860	789	51	meaningful	meaningful	ADJ
taxlaw-2860	789	52	income	income	NOUN
taxlaw-2860	789	53	tax	tax	NOUN
taxlaw-2860	789	54	relief	relief	NOUN
taxlaw-2860	789	55	.	.	PUNCT
taxlaw-2860	790	1	the	the	DET
taxlaw-2860	790	2	second	second	ADJ
taxlaw-2860	790	3	reply	reply	NOUN
taxlaw-2860	790	4	to	to	ADP
taxlaw-2860	790	5	the	the	DET
taxlaw-2860	790	6	policy	policy	NOUN
taxlaw-2860	790	7	concerns	concern	NOUN
taxlaw-2860	790	8	about	about	ADP
taxlaw-2860	790	9	the	the	DET
taxlaw-2860	790	10	government	government	NOUN
taxlaw-2860	790	11	profiting	profit	VERB
taxlaw-2860	790	12	from	from	ADP
taxlaw-2860	790	13	death	death	NOUN
taxlaw-2860	790	14	is	be	AUX
taxlaw-2860	790	15	an	an	DET
taxlaw-2860	790	16	indirect	indirect	ADJ
taxlaw-2860	790	17	one	one	NOUN
taxlaw-2860	790	18	,	,	PUNCT
taxlaw-2860	790	19	but	but	CCONJ
taxlaw-2860	790	20	one	one	NUM
taxlaw-2860	790	21	which	which	PRON
taxlaw-2860	790	22	justifies	justify	VERB
taxlaw-2860	790	23	the	the	DET
taxlaw-2860	790	24	estate	estate	NOUN
taxlaw-2860	790	25	tax	tax	NOUN
taxlaw-2860	790	26	as	as	ADP
taxlaw-2860	790	27	a	a	DET
taxlaw-2860	790	28	general	general	ADJ
taxlaw-2860	790	29	matter	matter	NOUN
taxlaw-2860	790	30	;	;	PUNCT
taxlaw-2860	790	31	that	that	DET
taxlaw-2860	790	32	death	death	NOUN
taxlaw-2860	790	33	is	be	AUX
taxlaw-2860	790	34	an	an	DET
taxlaw-2860	790	35	appropriate	appropriate	ADJ
taxlaw-2860	790	36	time	time	NOUN
taxlaw-2860	790	37	for	for	SCONJ
taxlaw-2860	790	38	the	the	DET
taxlaw-2860	790	39	wealthy	wealthy	ADJ
taxlaw-2860	790	40	to	to	PART
taxlaw-2860	790	41	be	be	AUX
taxlaw-2860	790	42	subject	subject	ADJ
taxlaw-2860	790	43	to	to	ADP
taxlaw-2860	790	44	taxation	taxation	NOUN
taxlaw-2860	790	45	to	to	PART
taxlaw-2860	790	46	enable	enable	VERB
taxlaw-2860	790	47	the	the	DET
taxlaw-2860	790	48	government	government	NOUN
taxlaw-2860	790	49	to	to	PART
taxlaw-2860	790	50	serve	serve	VERB
taxlaw-2860	790	51	the	the	DET
taxlaw-2860	790	52	living.153	living.153	PROPN
taxlaw-2860	790	53	the	the	DET
taxlaw-2860	790	54	original	original	ADJ
taxlaw-2860	790	55	proponents	proponent	NOUN
taxlaw-2860	790	56	of	of	ADP
taxlaw-2860	790	57	the	the	DET
taxlaw-2860	790	58	combat	combat	NOUN
taxlaw-2860	790	59	exemption	exemption	NOUN
taxlaw-2860	790	60	did	do	AUX
taxlaw-2860	790	61	not	not	PART
taxlaw-2860	790	62	dispute	dispute	VERB
taxlaw-2860	790	63	this	this	DET
taxlaw-2860	790	64	overarching	overarching	ADJ
taxlaw-2860	790	65	theme	theme	NOUN
taxlaw-2860	790	66	that	that	SCONJ
taxlaw-2860	790	67	death	death	NOUN
taxlaw-2860	790	68	was	be	AUX
taxlaw-2860	790	69	universal	universal	ADJ
taxlaw-2860	790	70	and	and	CCONJ
taxlaw-2860	790	71	death	death	NOUN
taxlaw-2860	790	72	taxation	taxation	NOUN
taxlaw-2860	790	73	appropriate	appropriate	ADJ
taxlaw-2860	790	74	.	.	PUNCT
taxlaw-2860	791	1	their	their	PRON
taxlaw-2860	791	2	concern	concern	NOUN
taxlaw-2860	791	3	was	be	AUX
taxlaw-2860	791	4	not	not	PART
taxlaw-2860	791	5	the	the	DET
taxlaw-2860	791	6	estate	estate	NOUN
taxlaw-2860	791	7	tax	tax	NOUN
taxlaw-2860	791	8	itself	itself	PRON
taxlaw-2860	791	9	but	but	CCONJ
taxlaw-2860	791	10	rather	rather	ADV
taxlaw-2860	791	11	the	the	DET
taxlaw-2860	791	12	morality	morality	NOUN
taxlaw-2860	791	13	of	of	ADP
taxlaw-2860	791	14	imposing	impose	VERB
taxlaw-2860	791	15	a	a	DET
taxlaw-2860	791	16	heightened	heighten	VERB
taxlaw-2860	791	17	estate	estate	NOUN
taxlaw-2860	791	18	tax	tax	NOUN
taxlaw-2860	791	19	on	on	ADP
taxlaw-2860	791	20	drafted	draft	VERB
taxlaw-2860	791	21	soldiers	soldier	NOUN
taxlaw-2860	791	22	;	;	PUNCT
taxlaw-2860	791	23	the	the	DET
taxlaw-2860	791	24	fear	fear	NOUN
taxlaw-2860	791	25	,	,	PUNCT
taxlaw-2860	791	26	as	as	SCONJ
taxlaw-2860	791	27	framed	frame	VERB
taxlaw-2860	791	28	by	by	ADP
taxlaw-2860	791	29	congressman	congressman	NOUN
taxlaw-2860	791	30	little	little	PROPN
taxlaw-2860	791	31	,	,	PUNCT
taxlaw-2860	791	32	that	that	SCONJ
taxlaw-2860	791	33	the	the	DET
taxlaw-2860	791	34	government	government	NOUN
taxlaw-2860	791	35	would	would	AUX
taxlaw-2860	791	36	“	"	PUNCT
taxlaw-2860	791	37	kill	kill	VERB
taxlaw-2860	791	38	a	a	DET
taxlaw-2860	791	39	man	man	NOUN
taxlaw-2860	791	40	and	and	CCONJ
taxlaw-2860	791	41	make	make	VERB
taxlaw-2860	791	42	him	he	PRON
taxlaw-2860	791	43	pay	pay	VERB
taxlaw-2860	791	44	for	for	ADP
taxlaw-2860	791	45	it	it	PRON
taxlaw-2860	791	46	.	.	PUNCT
taxlaw-2860	792	1	”154	”154	PROPN
taxlaw-2860	793	1	but	but	CCONJ
taxlaw-2860	793	2	a	a	DET
taxlaw-2860	793	3	century	century	NOUN
taxlaw-2860	793	4	later	later	ADV
taxlaw-2860	793	5	the	the	DET
taxlaw-2860	793	6	analysis	analysis	NOUN
taxlaw-2860	793	7	is	be	AUX
taxlaw-2860	793	8	very	very	ADV
taxlaw-2860	793	9	different	different	ADJ
taxlaw-2860	793	10	.	.	PUNCT
taxlaw-2860	794	1	given	give	VERB
taxlaw-2860	794	2	the	the	DET
taxlaw-2860	794	3	estate	estate	NOUN
taxlaw-2860	794	4	tax	tax	NOUN
taxlaw-2860	794	5	’s	’s	PART
taxlaw-2860	794	6	longevity	longevity	NOUN
taxlaw-2860	794	7	,	,	PUNCT
taxlaw-2860	794	8	one	one	PRON
taxlaw-2860	794	9	can	can	AUX
taxlaw-2860	794	10	not	not	PART
taxlaw-2860	794	11	say	say	VERB
taxlaw-2860	794	12	that	that	SCONJ
taxlaw-2860	794	13	a	a	DET
taxlaw-2860	794	14	soldier	soldier	NOUN
taxlaw-2860	794	15	’s	’s	PART
taxlaw-2860	794	16	death	death	NOUN
taxlaw-2860	794	17	in	in	ADP
taxlaw-2860	794	18	2017	2017	NUM
taxlaw-2860	794	19	would	would	AUX
taxlaw-2860	794	20	expose	expose	VERB
taxlaw-2860	794	21	him	he	PRON
taxlaw-2860	794	22	to	to	ADP
taxlaw-2860	794	23	a	a	DET
taxlaw-2860	794	24	heightened	heighten	VERB
taxlaw-2860	794	25	wartime	wartime	ADJ
taxlaw-2860	794	26	estate	estate	NOUN
taxlaw-2860	794	27	tax	tax	NOUN
taxlaw-2860	794	28	,	,	PUNCT
taxlaw-2860	794	29	as	as	SCONJ
taxlaw-2860	794	30	the	the	DET
taxlaw-2860	794	31	congress	congress	PROPN
taxlaw-2860	794	32	of	of	ADP
taxlaw-2860	794	33	1917	1917	NUM
taxlaw-2860	794	34	feared	fear	VERB
taxlaw-2860	794	35	over	over	ADP
taxlaw-2860	794	36	a	a	DET
taxlaw-2860	794	37	century	century	NOUN
taxlaw-2860	794	38	ago	ago	ADV
taxlaw-2860	794	39	.	.	PUNCT
taxlaw-2860	795	1	similarly	similarly	ADV
taxlaw-2860	795	2	,	,	PUNCT
taxlaw-2860	795	3	the	the	DET
taxlaw-2860	795	4	government	government	NOUN
taxlaw-2860	795	5	’s	’s	PART
taxlaw-2860	795	6	“	"	PUNCT
taxlaw-2860	795	7	culpability	culpability	NOUN
taxlaw-2860	795	8	”	"	PUNCT
taxlaw-2860	795	9	in	in	ADP
taxlaw-2860	795	10	that	that	DET
taxlaw-2860	795	11	soldier	soldier	NOUN
taxlaw-2860	795	12	’s	’s	PART
taxlaw-2860	795	13	death	death	NOUN
taxlaw-2860	795	14	is	be	AUX
taxlaw-2860	795	15	very	very	ADV
taxlaw-2860	795	16	different	different	ADJ
taxlaw-2860	795	17	in	in	ADP
taxlaw-2860	795	18	this	this	DET
taxlaw-2860	795	19	era	era	NOUN
taxlaw-2860	795	20	of	of	ADP
taxlaw-2860	795	21	an	an	DET
taxlaw-2860	795	22	all	all	DET
taxlaw-2860	795	23	-	-	PUNCT
taxlaw-2860	795	24	volunteer	volunteer	NOUN
taxlaw-2860	795	25	military	military	NOUN
taxlaw-2860	795	26	than	than	SCONJ
taxlaw-2860	795	27	it	it	PRON
taxlaw-2860	795	28	was	be	AUX
taxlaw-2860	795	29	in	in	ADP
taxlaw-2860	795	30	past	past	ADJ
taxlaw-2860	795	31	times	time	NOUN
taxlaw-2860	795	32	of	of	ADP
taxlaw-2860	795	33	military	military	ADJ
taxlaw-2860	795	34	conscription	conscription	NOUN
taxlaw-2860	795	35	,	,	PUNCT
taxlaw-2860	795	36	weakening	weaken	VERB
taxlaw-2860	795	37	the	the	DET
taxlaw-2860	795	38	“	"	PUNCT
taxlaw-2860	795	39	government	government	NOUN
taxlaw-2860	795	40	as	as	ADP
taxlaw-2860	795	41	moral	moral	ADJ
taxlaw-2860	795	42	hazard	hazard	NOUN
taxlaw-2860	795	43	”	"	PUNCT
taxlaw-2860	795	44	objection.155	objection.155	NOUN
taxlaw-2860	795	45	in	in	ADP
taxlaw-2860	795	46	enacting	enact	VERB
taxlaw-2860	795	47	the	the	DET
taxlaw-2860	795	48	combat	combat	NOUN
taxlaw-2860	795	49	exemption	exemption	NOUN
taxlaw-2860	795	50	,	,	PUNCT
taxlaw-2860	795	51	congress	congress	PROPN
taxlaw-2860	795	52	merely	merely	ADV
taxlaw-2860	795	53	provided	provide	VERB
taxlaw-2860	795	54	a	a	DET
taxlaw-2860	795	55	partial	partial	ADJ
taxlaw-2860	795	56	exemption	exemption	NOUN
taxlaw-2860	795	57	designed	design	VERB
taxlaw-2860	795	58	to	to	PART
taxlaw-2860	795	59	insulate	insulate	VERB
taxlaw-2860	795	60	combat	combat	NOUN
taxlaw-2860	795	61	casualties	casualty	NOUN
taxlaw-2860	795	62	from	from	ADP
taxlaw-2860	795	63	heighted	heighted	ADJ
taxlaw-2860	795	64	wartime	wartime	ADJ
taxlaw-2860	795	65	estate	estate	NOUN
taxlaw-2860	795	66	taxes	taxis	NOUN
taxlaw-2860	795	67	and	and	CCONJ
taxlaw-2860	795	68	not	not	PART
taxlaw-2860	795	69	from	from	ADP
taxlaw-2860	795	70	a	a	DET
taxlaw-2860	795	71	normalized	normalize	VERB
taxlaw-2860	795	72	estate	estate	NOUN
taxlaw-2860	795	73	tax	tax	NOUN
taxlaw-2860	795	74	that	that	PRON
taxlaw-2860	795	75	would	would	AUX
taxlaw-2860	795	76	have	have	AUX
taxlaw-2860	795	77	applied	apply	VERB
taxlaw-2860	795	78	had	have	VERB
taxlaw-2860	795	79	their	their	PRON
taxlaw-2860	795	80	lives	life	NOUN
taxlaw-2860	795	81	not	not	PART
taxlaw-2860	795	82	151	151	NUM
taxlaw-2860	795	83	like	like	ADP
taxlaw-2860	795	84	the	the	DET
taxlaw-2860	795	85	current	current	ADJ
taxlaw-2860	795	86	exemption	exemption	NOUN
taxlaw-2860	795	87	,	,	PUNCT
taxlaw-2860	795	88	my	my	PRON
taxlaw-2860	795	89	proposed	propose	VERB
taxlaw-2860	795	90	revision	revision	NOUN
taxlaw-2860	795	91	offers	offer	VERB
taxlaw-2860	795	92	greater	great	ADJ
taxlaw-2860	795	93	benefits	benefit	NOUN
taxlaw-2860	795	94	to	to	ADP
taxlaw-2860	795	95	those	those	PRON
taxlaw-2860	795	96	from	from	ADP
taxlaw-2860	795	97	higher	high	ADJ
taxlaw-2860	795	98	socio	socio	NOUN
taxlaw-2860	795	99	-	-	PUNCT
taxlaw-2860	795	100	economic	economic	ADJ
taxlaw-2860	795	101	classes	class	NOUN
taxlaw-2860	795	102	,	,	PUNCT
taxlaw-2860	795	103	by	by	ADP
taxlaw-2860	795	104	merely	merely	ADV
taxlaw-2860	795	105	shifting	shift	VERB
taxlaw-2860	795	106	the	the	DET
taxlaw-2860	795	107	focus	focus	NOUN
taxlaw-2860	795	108	to	to	ADP
taxlaw-2860	795	109	those	those	PRON
taxlaw-2860	795	110	with	with	ADP
taxlaw-2860	795	111	higher	high	ADJ
taxlaw-2860	795	112	incomes	income	NOUN
taxlaw-2860	795	113	rather	rather	ADV
taxlaw-2860	795	114	than	than	ADP
taxlaw-2860	795	115	higher	high	ADJ
taxlaw-2860	795	116	net	net	ADJ
taxlaw-2860	795	117	worth	worth	NOUN
taxlaw-2860	795	118	.	.	PUNCT
taxlaw-2860	796	1	given	give	VERB
taxlaw-2860	796	2	that	that	SCONJ
taxlaw-2860	796	3	the	the	DET
taxlaw-2860	796	4	death	death	NOUN
taxlaw-2860	796	5	gratuity	gratuity	NOUN
taxlaw-2860	796	6	and	and	CCONJ
taxlaw-2860	796	7	life	life	NOUN
taxlaw-2860	796	8	insurance	insurance	NOUN
taxlaw-2860	796	9	are	be	AUX
taxlaw-2860	796	10	flat	flat	ADJ
taxlaw-2860	796	11	amounts	amount	NOUN
taxlaw-2860	796	12	,	,	PUNCT
taxlaw-2860	796	13	equal	equal	ADJ
taxlaw-2860	796	14	for	for	ADP
taxlaw-2860	796	15	all	all	DET
taxlaw-2860	796	16	soldiers	soldier	NOUN
taxlaw-2860	796	17	,	,	PUNCT
taxlaw-2860	796	18	see	see	VERB
taxlaw-2860	796	19	supra	supra	PROPN
taxlaw-2860	796	20	notes	note	NOUN
taxlaw-2860	796	21	66	66	NUM
taxlaw-2860	796	22	,	,	PUNCT
taxlaw-2860	796	23	67	67	NUM
taxlaw-2860	796	24	and	and	CCONJ
taxlaw-2860	796	25	accompanying	accompany	VERB
taxlaw-2860	796	26	text	text	NOUN
taxlaw-2860	796	27	,	,	PUNCT
taxlaw-2860	796	28	an	an	DET
taxlaw-2860	796	29	income	income	NOUN
taxlaw-2860	796	30	tax	tax	NOUN
taxlaw-2860	796	31	benefit	benefit	NOUN
taxlaw-2860	796	32	offering	offer	VERB
taxlaw-2860	796	33	greater	great	ADJ
taxlaw-2860	796	34	protection	protection	NOUN
taxlaw-2860	796	35	to	to	PART
taxlaw-2860	796	36	married	married	ADJ
taxlaw-2860	796	37	,	,	PUNCT
taxlaw-2860	796	38	high	high	ADJ
taxlaw-2860	796	39	-	-	PUNCT
taxlaw-2860	796	40	earning	earn	VERB
taxlaw-2860	796	41	soldiers	soldier	NOUN
taxlaw-2860	796	42	would	would	AUX
taxlaw-2860	796	43	seem	seem	VERB
taxlaw-2860	796	44	to	to	PART
taxlaw-2860	796	45	achieve	achieve	VERB
taxlaw-2860	796	46	the	the	DET
taxlaw-2860	796	47	proper	proper	ADJ
taxlaw-2860	796	48	balance	balance	NOUN
taxlaw-2860	796	49	of	of	ADP
taxlaw-2860	796	50	incentives	incentive	NOUN
taxlaw-2860	796	51	.	.	PUNCT
taxlaw-2860	797	1	152	152	NUM
taxlaw-2860	797	2	see	see	VERB
taxlaw-2860	797	3	supra	supra	PROPN
taxlaw-2860	797	4	notes	note	VERB
taxlaw-2860	797	5	59–61	59–61	NUM
taxlaw-2860	797	6	and	and	CCONJ
taxlaw-2860	797	7	accompanying	accompany	VERB
taxlaw-2860	797	8	text	text	NOUN
taxlaw-2860	797	9	.	.	PUNCT
taxlaw-2860	798	1	153	153	NUM
taxlaw-2860	798	2	see	see	VERB
taxlaw-2860	798	3	generally	generally	ADV
taxlaw-2860	798	4	mark	mark	VERB
taxlaw-2860	798	5	l.	l.	PROPN
taxlaw-2860	798	6	ascher	ascher	PROPN
taxlaw-2860	798	7	,	,	PUNCT
taxlaw-2860	798	8	curtailing	curtail	VERB
taxlaw-2860	798	9	inherited	inherited	ADJ
taxlaw-2860	798	10	wealth	wealth	NOUN
taxlaw-2860	798	11	,	,	PUNCT
taxlaw-2860	798	12	89	89	NUM
taxlaw-2860	798	13	mich	mich	PROPN
taxlaw-2860	798	14	.	.	PUNCT
taxlaw-2860	798	15	l.	l.	PROPN
taxlaw-2860	798	16	rev	rev	PROPN
taxlaw-2860	798	17	.	.	PROPN
taxlaw-2860	798	18	69	69	NUM
taxlaw-2860	798	19	,	,	PUNCT
taxlaw-2860	798	20	151	151	NUM
taxlaw-2860	798	21	n.14	n.14	NOUN
taxlaw-2860	798	22	(	(	PUNCT
taxlaw-2860	798	23	1990	1990	NUM
taxlaw-2860	798	24	)	)	PUNCT
taxlaw-2860	798	25	(	(	PUNCT
taxlaw-2860	798	26	collecting	collect	VERB
taxlaw-2860	798	27	authority	authority	NOUN
taxlaw-2860	798	28	in	in	ADP
taxlaw-2860	798	29	defense	defense	NOUN
taxlaw-2860	798	30	of	of	ADP
taxlaw-2860	798	31	estate	estate	NOUN
taxlaw-2860	798	32	taxation	taxation	NOUN
taxlaw-2860	798	33	)	)	PUNCT
taxlaw-2860	798	34	.	.	PUNCT
taxlaw-2860	799	1	154	154	NUM
taxlaw-2860	799	2	see	see	VERB
taxlaw-2860	799	3	supra	supra	PROPN
taxlaw-2860	799	4	note	note	PROPN
taxlaw-2860	799	5	114	114	NUM
taxlaw-2860	799	6	.	.	PUNCT
taxlaw-2860	799	7	155	155	NUM
taxlaw-2860	799	8	one	one	NUM
taxlaw-2860	799	9	other	other	ADJ
taxlaw-2860	799	10	issue	issue	NOUN
taxlaw-2860	799	11	implicated	implicate	VERB
taxlaw-2860	799	12	by	by	ADP
taxlaw-2860	799	13	the	the	DET
taxlaw-2860	799	14	discussion	discussion	NOUN
taxlaw-2860	799	15	of	of	ADP
taxlaw-2860	799	16	the	the	DET
taxlaw-2860	799	17	government	government	NOUN
taxlaw-2860	799	18	’s	’s	PART
taxlaw-2860	799	19	“	"	PUNCT
taxlaw-2860	799	20	culpability	culpability	NOUN
taxlaw-2860	799	21	”	"	PUNCT
taxlaw-2860	799	22	is	be	AUX
taxlaw-2860	799	23	whether	whether	SCONJ
taxlaw-2860	799	24	a	a	DET
taxlaw-2860	799	25	fallen	fallen	ADJ
taxlaw-2860	799	26	soldier	soldier	NOUN
taxlaw-2860	799	27	should	should	AUX
taxlaw-2860	799	28	be	be	AUX
taxlaw-2860	799	29	able	able	ADJ
taxlaw-2860	799	30	to	to	PART
taxlaw-2860	799	31	sue	sue	VERB
taxlaw-2860	799	32	the	the	DET
taxlaw-2860	799	33	government	government	NOUN
taxlaw-2860	799	34	in	in	ADP
taxlaw-2860	799	35	tort	tort	NOUN
taxlaw-2860	799	36	,	,	PUNCT
taxlaw-2860	799	37	a	a	DET
taxlaw-2860	799	38	question	question	NOUN
taxlaw-2860	799	39	the	the	DET
taxlaw-2860	799	40	supreme	supreme	PROPN
taxlaw-2860	799	41	court	court	PROPN
taxlaw-2860	799	42	answered	answer	VERB
taxlaw-2860	799	43	in	in	ADP
taxlaw-2860	799	44	the	the	DET
taxlaw-2860	799	45	negative	negative	NOUN
taxlaw-2860	799	46	.	.	PUNCT
taxlaw-2860	800	1	see	see	VERB
taxlaw-2860	800	2	,	,	PUNCT
taxlaw-2860	800	3	e.g.	e.g.	ADV
taxlaw-2860	800	4	,	,	PUNCT
taxlaw-2860	800	5	feres	fere	NOUN
taxlaw-2860	800	6	v.	v.	ADP
taxlaw-2860	800	7	united	united	PROPN
taxlaw-2860	800	8	states	states	PROPN
taxlaw-2860	800	9	,	,	PUNCT
taxlaw-2860	800	10	340	340	NUM
taxlaw-2860	800	11	u.s	u.s	PROPN
taxlaw-2860	800	12	.	.	PROPN
taxlaw-2860	800	13	135	135	NUM
taxlaw-2860	800	14	(	(	PUNCT
taxlaw-2860	800	15	1950	1950	NUM
taxlaw-2860	800	16	)	)	PUNCT
taxlaw-2860	800	17	(	(	PUNCT
taxlaw-2860	800	18	holding	hold	VERB
taxlaw-2860	800	19	that	that	SCONJ
taxlaw-2860	800	20	the	the	DET
taxlaw-2860	800	21	government	government	NOUN
taxlaw-2860	800	22	can	can	AUX
taxlaw-2860	800	23	not	not	PART
taxlaw-2860	800	24	be	be	AUX
taxlaw-2860	800	25	held	hold	VERB
taxlaw-2860	800	26	liable	liable	ADJ
taxlaw-2860	800	27	under	under	ADP
taxlaw-2860	800	28	the	the	DET
taxlaw-2860	800	29	federal	federal	ADJ
taxlaw-2860	800	30	tort	tort	NOUN
taxlaw-2860	800	31	claims	claim	NOUN
taxlaw-2860	800	32	act	act	VERB
taxlaw-2860	800	33	for	for	ADP
taxlaw-2860	800	34	injuries	injury	NOUN
taxlaw-2860	800	35	or	or	CCONJ
taxlaw-2860	800	36	death	death	NOUN
taxlaw-2860	800	37	incident	incident	NOUN
taxlaw-2860	800	38	to	to	ADP
taxlaw-2860	800	39	military	military	ADJ
taxlaw-2860	800	40	service	service	NOUN
taxlaw-2860	800	41	)	)	PUNCT
taxlaw-2860	800	42	.	.	PUNCT
taxlaw-2860	801	1	for	for	ADP
taxlaw-2860	801	2	a	a	DET
taxlaw-2860	801	3	discussion	discussion	NOUN
taxlaw-2860	801	4	of	of	ADP
taxlaw-2860	801	5	this	this	DET
taxlaw-2860	801	6	case	case	NOUN
taxlaw-2860	801	7	,	,	PUNCT
taxlaw-2860	801	8	see	see	VERB
taxlaw-2860	801	9	paul	paul	PROPN
taxlaw-2860	801	10	figley	figley	PROPN
taxlaw-2860	801	11	,	,	PUNCT
taxlaw-2860	801	12	in	in	ADP
taxlaw-2860	801	13	defense	defense	NOUN
taxlaw-2860	801	14	of	of	ADP
taxlaw-2860	801	15	feres	fere	NOUN
taxlaw-2860	801	16	:	:	PUNCT
taxlaw-2860	801	17	an	an	DET
taxlaw-2860	801	18	unfairly	unfairly	ADV
taxlaw-2860	801	19	maligned	malign	VERB
taxlaw-2860	801	20	opinion	opinion	NOUN
taxlaw-2860	801	21	,	,	PUNCT
taxlaw-2860	801	22	60	60	NUM
taxlaw-2860	801	23	am	am	NOUN
taxlaw-2860	801	24	.	.	PUNCT
taxlaw-2860	802	1	u.	u.	PROPN
taxlaw-2860	802	2	l.	l.	PROPN
taxlaw-2860	802	3	rev	rev	PROPN
taxlaw-2860	802	4	.	.	PROPN
taxlaw-2860	802	5	393	393	NUM
taxlaw-2860	802	6	(	(	PUNCT
taxlaw-2860	802	7	2010	2010	NUM
taxlaw-2860	802	8	)	)	PUNCT
taxlaw-2860	802	9	(	(	PUNCT
taxlaw-2860	802	10	discussing	discuss	VERB
taxlaw-2860	802	11	the	the	DET
taxlaw-2860	802	12	case	case	NOUN
taxlaw-2860	802	13	,	,	PUNCT
taxlaw-2860	802	14	surveying	survey	VERB
taxlaw-2860	802	15	the	the	DET
taxlaw-2860	802	16	literature	literature	NOUN
taxlaw-2860	802	17	criticizing	criticize	VERB
taxlaw-2860	802	18	the	the	DET
taxlaw-2860	802	19	result	result	NOUN
taxlaw-2860	802	20	,	,	PUNCT
taxlaw-2860	802	21	and	and	CCONJ
taxlaw-2860	802	22	offering	offer	VERB
taxlaw-2860	802	23	the	the	DET
taxlaw-2860	802	24	author	author	NOUN
taxlaw-2860	802	25	’s	’s	PART
taxlaw-2860	802	26	defense	defense	NOUN
taxlaw-2860	802	27	of	of	ADP
taxlaw-2860	802	28	the	the	DET
taxlaw-2860	802	29	court	court	NOUN
taxlaw-2860	802	30	’s	’s	PART
taxlaw-2860	802	31	holding	holding	NOUN
taxlaw-2860	802	32	)	)	PUNCT
taxlaw-2860	802	33	.	.	PUNCT
taxlaw-2860	803	1	2017	2017	NUM
taxlaw-2860	803	2	]	]	PUNCT
taxlaw-2860	803	3	soldiers	soldier	NOUN
taxlaw-2860	803	4	with	with	ADP
taxlaw-2860	803	5	fortunes	fortune	NOUN
taxlaw-2860	803	6	?	?	PUNCT
taxlaw-2860	804	1	139	139	NUM
taxlaw-2860	804	2	been	be	AUX
taxlaw-2860	804	3	cut	cut	VERB
taxlaw-2860	804	4	short	short	ADJ
taxlaw-2860	804	5	by	by	ADP
taxlaw-2860	804	6	war.156	war.156	NOUN
taxlaw-2860	804	7	in	in	ADP
taxlaw-2860	804	8	the	the	DET
taxlaw-2860	804	9	modern	modern	ADJ
taxlaw-2860	804	10	world	world	NOUN
taxlaw-2860	804	11	,	,	PUNCT
taxlaw-2860	804	12	that	that	DET
taxlaw-2860	804	13	standard	standard	NOUN
taxlaw-2860	804	14	would	would	AUX
taxlaw-2860	804	15	be	be	AUX
taxlaw-2860	804	16	met	meet	VERB
taxlaw-2860	804	17	by	by	ADP
taxlaw-2860	804	18	imposing	impose	VERB
taxlaw-2860	804	19	the	the	DET
taxlaw-2860	804	20	then	then	ADV
taxlaw-2860	804	21	-	-	PUNCT
taxlaw-2860	804	22	current	current	ADJ
taxlaw-2860	804	23	estate	estate	NOUN
taxlaw-2860	804	24	tax	tax	NOUN
taxlaw-2860	804	25	,	,	PUNCT
taxlaw-2860	804	26	whatever	whatever	PRON
taxlaw-2860	804	27	it	it	PRON
taxlaw-2860	804	28	may	may	AUX
taxlaw-2860	804	29	be	be	AUX
taxlaw-2860	804	30	,	,	PUNCT
taxlaw-2860	804	31	on	on	ADP
taxlaw-2860	804	32	the	the	DET
taxlaw-2860	804	33	handful	handful	NOUN
taxlaw-2860	804	34	of	of	ADP
taxlaw-2860	804	35	combat	combat	NOUN
taxlaw-2860	804	36	fatalities	fatality	NOUN
taxlaw-2860	804	37	wealthy	wealthy	ADJ
taxlaw-2860	804	38	enough	enough	ADV
taxlaw-2860	804	39	to	to	PART
taxlaw-2860	804	40	pay	pay	VERB
taxlaw-2860	804	41	it	it	PRON
taxlaw-2860	804	42	.	.	PUNCT
taxlaw-2860	805	1	v.	v.	ADP
taxlaw-2860	805	2	conclusion	conclusion	NOUN
taxlaw-2860	805	3	for	for	ADP
taxlaw-2860	805	4	over	over	ADP
taxlaw-2860	805	5	a	a	DET
taxlaw-2860	805	6	century	century	NOUN
taxlaw-2860	805	7	,	,	PUNCT
taxlaw-2860	805	8	congress	congress	PROPN
taxlaw-2860	805	9	has	have	AUX
taxlaw-2860	805	10	wrestled	wrestle	VERB
taxlaw-2860	805	11	with	with	ADP
taxlaw-2860	805	12	the	the	DET
taxlaw-2860	805	13	proper	proper	ADJ
taxlaw-2860	805	14	tax	tax	NOUN
taxlaw-2860	805	15	treatment	treatment	NOUN
taxlaw-2860	805	16	for	for	ADP
taxlaw-2860	805	17	those	those	DET
taxlaw-2860	805	18	soldiers	soldier	NOUN
taxlaw-2860	805	19	who	who	PRON
taxlaw-2860	805	20	make	make	VERB
taxlaw-2860	805	21	the	the	DET
taxlaw-2860	805	22	ultimate	ultimate	ADJ
taxlaw-2860	805	23	national	national	ADJ
taxlaw-2860	805	24	sacrifice	sacrifice	NOUN
taxlaw-2860	805	25	by	by	ADP
taxlaw-2860	805	26	dying	die	VERB
taxlaw-2860	805	27	in	in	ADP
taxlaw-2860	805	28	combat	combat	NOUN
taxlaw-2860	805	29	.	.	PUNCT
taxlaw-2860	806	1	the	the	DET
taxlaw-2860	806	2	current	current	ADJ
taxlaw-2860	806	3	regime	regime	NOUN
taxlaw-2860	806	4	offers	offer	VERB
taxlaw-2860	806	5	tax	tax	NOUN
taxlaw-2860	806	6	reduction	reduction	NOUN
taxlaw-2860	806	7	to	to	ADP
taxlaw-2860	806	8	those	those	PRON
taxlaw-2860	806	9	dying	die	VERB
taxlaw-2860	806	10	in	in	ADP
taxlaw-2860	806	11	combat	combat	NOUN
taxlaw-2860	806	12	in	in	ADP
taxlaw-2860	806	13	the	the	DET
taxlaw-2860	806	14	form	form	NOUN
taxlaw-2860	806	15	of	of	ADP
taxlaw-2860	806	16	an	an	DET
taxlaw-2860	806	17	estate	estate	NOUN
taxlaw-2860	806	18	tax	tax	NOUN
taxlaw-2860	806	19	combat	combat	NOUN
taxlaw-2860	806	20	exemption	exemption	NOUN
taxlaw-2860	806	21	,	,	PUNCT
taxlaw-2860	806	22	which	which	PRON
taxlaw-2860	806	23	provides	provide	VERB
taxlaw-2860	806	24	partial	partial	ADJ
taxlaw-2860	806	25	estate	estate	NOUN
taxlaw-2860	806	26	tax	tax	NOUN
taxlaw-2860	806	27	relief	relief	NOUN
taxlaw-2860	806	28	to	to	ADP
taxlaw-2860	806	29	the	the	DET
taxlaw-2860	806	30	wealthiest	wealthy	ADJ
taxlaw-2860	806	31	soldiers	soldier	NOUN
taxlaw-2860	806	32	,	,	PUNCT
taxlaw-2860	806	33	coupled	couple	VERB
taxlaw-2860	806	34	with	with	ADP
taxlaw-2860	806	35	an	an	DET
taxlaw-2860	806	36	income	income	NOUN
taxlaw-2860	806	37	tax	tax	NOUN
taxlaw-2860	806	38	exemption	exemption	NOUN
taxlaw-2860	806	39	applicable	applicable	ADJ
taxlaw-2860	806	40	to	to	ADP
taxlaw-2860	806	41	all	all	DET
taxlaw-2860	806	42	soldiers	soldier	NOUN
taxlaw-2860	806	43	but	but	CCONJ
taxlaw-2860	806	44	not	not	PART
taxlaw-2860	806	45	their	their	PRON
taxlaw-2860	806	46	spouses	spouse	NOUN
taxlaw-2860	806	47	.	.	PUNCT
taxlaw-2860	807	1	as	as	SCONJ
taxlaw-2860	807	2	illustrated	illustrate	VERB
taxlaw-2860	807	3	above	above	ADV
taxlaw-2860	807	4	,	,	PUNCT
taxlaw-2860	807	5	this	this	DET
taxlaw-2860	807	6	current	current	ADJ
taxlaw-2860	807	7	combination	combination	NOUN
taxlaw-2860	807	8	of	of	ADP
taxlaw-2860	807	9	partial	partial	ADJ
taxlaw-2860	807	10	estate	estate	NOUN
taxlaw-2860	807	11	tax	tax	NOUN
taxlaw-2860	807	12	relief	relief	NOUN
taxlaw-2860	807	13	and	and	CCONJ
taxlaw-2860	807	14	partial	partial	ADJ
taxlaw-2860	807	15	income	income	NOUN
taxlaw-2860	807	16	tax	tax	NOUN
taxlaw-2860	807	17	relief	relief	NOUN
taxlaw-2860	807	18	fails	fail	VERB
taxlaw-2860	807	19	to	to	PART
taxlaw-2860	807	20	achieve	achieve	VERB
taxlaw-2860	807	21	crucial	crucial	ADJ
taxlaw-2860	807	22	policy	policy	NOUN
taxlaw-2860	807	23	goals	goal	NOUN
taxlaw-2860	807	24	attributed	attribute	VERB
taxlaw-2860	807	25	to	to	ADP
taxlaw-2860	807	26	the	the	DET
taxlaw-2860	807	27	combat	combat	NOUN
taxlaw-2860	807	28	exemption	exemption	NOUN
taxlaw-2860	807	29	.	.	PUNCT
taxlaw-2860	808	1	accordingly	accordingly	ADV
taxlaw-2860	808	2	,	,	PUNCT
taxlaw-2860	808	3	i	i	PRON
taxlaw-2860	808	4	contend	contend	VERB
taxlaw-2860	808	5	that	that	SCONJ
taxlaw-2860	808	6	congress	congress	PROPN
taxlaw-2860	808	7	should	should	AUX
taxlaw-2860	808	8	consider	consider	VERB
taxlaw-2860	808	9	abandoning	abandon	VERB
taxlaw-2860	808	10	the	the	DET
taxlaw-2860	808	11	estate	estate	NOUN
taxlaw-2860	808	12	tax	tax	NOUN
taxlaw-2860	808	13	combat	combat	NOUN
taxlaw-2860	808	14	exemption	exemption	NOUN
taxlaw-2860	808	15	in	in	ADP
taxlaw-2860	808	16	its	its	PRON
taxlaw-2860	808	17	entirety	entirety	NOUN
taxlaw-2860	808	18	and	and	CCONJ
taxlaw-2860	808	19	replacing	replace	VERB
taxlaw-2860	808	20	it	it	PRON
taxlaw-2860	808	21	with	with	ADP
taxlaw-2860	808	22	a	a	DET
taxlaw-2860	808	23	more	more	ADV
taxlaw-2860	808	24	robust	robust	ADJ
taxlaw-2860	808	25	income	income	NOUN
taxlaw-2860	808	26	tax	tax	NOUN
taxlaw-2860	808	27	exemption	exemption	NOUN
taxlaw-2860	808	28	applicable	applicable	ADJ
taxlaw-2860	808	29	to	to	ADP
taxlaw-2860	808	30	both	both	PRON
taxlaw-2860	808	31	a	a	DET
taxlaw-2860	808	32	fallen	fall	VERB
taxlaw-2860	808	33	soldier	soldier	NOUN
taxlaw-2860	808	34	and	and	CCONJ
taxlaw-2860	808	35	the	the	DET
taxlaw-2860	808	36	spouse	spouse	NOUN
taxlaw-2860	808	37	he	he	PRON
taxlaw-2860	808	38	or	or	CCONJ
taxlaw-2860	808	39	she	she	PRON
taxlaw-2860	808	40	leaves	leave	VERB
taxlaw-2860	808	41	behind	behind	ADV
taxlaw-2860	808	42	.	.	PUNCT
taxlaw-2860	809	1	by	by	ADP
taxlaw-2860	809	2	making	make	VERB
taxlaw-2860	809	3	this	this	DET
taxlaw-2860	809	4	change	change	NOUN
taxlaw-2860	809	5	,	,	PUNCT
taxlaw-2860	809	6	congress	congress	PROPN
taxlaw-2860	809	7	could	could	AUX
taxlaw-2860	809	8	offer	offer	VERB
taxlaw-2860	809	9	more	more	ADV
taxlaw-2860	809	10	meaningful	meaningful	ADJ
taxlaw-2860	809	11	financial	financial	ADJ
taxlaw-2860	809	12	and	and	CCONJ
taxlaw-2860	809	13	administrative	administrative	ADJ
taxlaw-2860	809	14	relief	relief	NOUN
taxlaw-2860	809	15	to	to	ADP
taxlaw-2860	809	16	more	more	ADV
taxlaw-2860	809	17	typical	typical	ADJ
taxlaw-2860	809	18	military	military	ADJ
taxlaw-2860	809	19	families	family	NOUN
taxlaw-2860	809	20	.	.	PUNCT
taxlaw-2860	810	1	156	156	NUM
taxlaw-2860	810	2	the	the	DET
taxlaw-2860	810	3	only	only	ADJ
taxlaw-2860	810	4	exception	exception	NOUN
taxlaw-2860	810	5	to	to	ADP
taxlaw-2860	810	6	this	this	DET
taxlaw-2860	810	7	general	general	ADJ
taxlaw-2860	810	8	rule	rule	NOUN
taxlaw-2860	810	9	was	be	AUX
taxlaw-2860	810	10	the	the	DET
taxlaw-2860	810	11	revenue	revenue	NOUN
taxlaw-2860	810	12	act	act	NOUN
taxlaw-2860	810	13	of	of	ADP
taxlaw-2860	810	14	1918	1918	NUM
taxlaw-2860	810	15	.	.	PUNCT
taxlaw-2860	811	1	see	see	VERB
taxlaw-2860	811	2	supra	supra	PROPN
taxlaw-2860	811	3	note	note	PROPN
taxlaw-2860	811	4	29	29	NUM
taxlaw-2860	811	5	.	.	PUNCT