id	sid	tid	token	lemma	pos
taxlaw-2861	1	1	microsoft	microsoft	PROPN
taxlaw-2861	1	2	word	word	NOUN
taxlaw-2861	1	3	mazur9	mazur9	PROPN
taxlaw-2861	1	4	-	-	PUNCT
taxlaw-2861	1	5	1	1	NUM
taxlaw-2861	1	6	(	(	PUNCT
taxlaw-2861	1	7	1).docx	1).docx	NUM
taxlaw-2861	1	8	social	social	ADJ
taxlaw-2861	1	9	impact	impact	NOUN
taxlaw-2861	1	10	bonds	bond	NOUN
taxlaw-2861	1	11	:	:	PUNCT
taxlaw-2861	1	12	a	a	DET
taxlaw-2861	1	13	tax	tax	NOUN
taxlaw-2861	1	14	-	-	PUNCT
taxlaw-2861	1	15	favored	favor	VERB
taxlaw-2861	1	16	investment	investment	NOUN
taxlaw-2861	1	17	?	?	PUNCT
taxlaw-2861	2	1	orly	orly	PROPN
taxlaw-2861	2	2	mazur	mazur	PROPN
taxlaw-2861	2	3	*	*	PUNCT
taxlaw-2861	2	4	abstract	abstract	ADJ
taxlaw-2861	2	5	social	social	ADJ
taxlaw-2861	2	6	impact	impact	NOUN
taxlaw-2861	2	7	bonds	bond	NOUN
taxlaw-2861	2	8	(	(	PUNCT
taxlaw-2861	2	9	sibs	sib	NOUN
taxlaw-2861	2	10	)	)	PUNCT
taxlaw-2861	2	11	have	have	AUX
taxlaw-2861	2	12	recently	recently	ADV
taxlaw-2861	2	13	generated	generate	VERB
taxlaw-2861	2	14	a	a	DET
taxlaw-2861	2	15	lot	lot	NOUN
taxlaw-2861	2	16	of	of	ADP
taxlaw-2861	2	17	excitement	excitement	NOUN
taxlaw-2861	2	18	nationwide	nationwide	ADV
taxlaw-2861	2	19	as	as	ADP
taxlaw-2861	2	20	an	an	DET
taxlaw-2861	2	21	innovative	innovative	ADJ
taxlaw-2861	2	22	way	way	NOUN
taxlaw-2861	2	23	to	to	PART
taxlaw-2861	2	24	finance	finance	VERB
taxlaw-2861	2	25	social	social	ADJ
taxlaw-2861	2	26	projects	project	NOUN
taxlaw-2861	2	27	.	.	PUNCT
taxlaw-2861	3	1	a	a	DET
taxlaw-2861	3	2	sib	sib	NOUN
taxlaw-2861	3	3	is	be	AUX
taxlaw-2861	3	4	a	a	DET
taxlaw-2861	3	5	financing	financing	NOUN
taxlaw-2861	3	6	mechanism	mechanism	NOUN
taxlaw-2861	3	7	that	that	PRON
taxlaw-2861	3	8	uses	use	VERB
taxlaw-2861	3	9	private	private	ADJ
taxlaw-2861	3	10	capital	capital	NOUN
taxlaw-2861	3	11	to	to	PART
taxlaw-2861	3	12	fund	fund	VERB
taxlaw-2861	3	13	social	social	ADJ
taxlaw-2861	3	14	services	service	NOUN
taxlaw-2861	3	15	,	,	PUNCT
taxlaw-2861	3	16	with	with	ADP
taxlaw-2861	3	17	the	the	DET
taxlaw-2861	3	18	government	government	NOUN
taxlaw-2861	3	19	only	only	ADV
taxlaw-2861	3	20	repaying	repay	VERB
taxlaw-2861	3	21	investors	investor	NOUN
taxlaw-2861	3	22	their	their	PRON
taxlaw-2861	3	23	capital	capital	NOUN
taxlaw-2861	3	24	plus	plus	CCONJ
taxlaw-2861	3	25	a	a	DET
taxlaw-2861	3	26	potential	potential	ADJ
taxlaw-2861	3	27	return	return	NOUN
taxlaw-2861	3	28	on	on	ADP
taxlaw-2861	3	29	investment	investment	NOUN
taxlaw-2861	3	30	if	if	SCONJ
taxlaw-2861	3	31	improved	improve	VERB
taxlaw-2861	3	32	social	social	ADJ
taxlaw-2861	3	33	outcomes	outcome	NOUN
taxlaw-2861	3	34	are	be	AUX
taxlaw-2861	3	35	achieved	achieve	VERB
taxlaw-2861	3	36	.	.	PUNCT
taxlaw-2861	4	1	as	as	ADP
taxlaw-2861	4	2	such	such	ADJ
taxlaw-2861	4	3	,	,	PUNCT
taxlaw-2861	4	4	it	it	PRON
taxlaw-2861	4	5	brings	bring	VERB
taxlaw-2861	4	6	together	together	ADV
taxlaw-2861	4	7	the	the	DET
taxlaw-2861	4	8	private	private	ADJ
taxlaw-2861	4	9	,	,	PUNCT
taxlaw-2861	4	10	public	public	ADJ
taxlaw-2861	4	11	,	,	PUNCT
taxlaw-2861	4	12	and	and	CCONJ
taxlaw-2861	4	13	non	non	ADJ
taxlaw-2861	4	14	-	-	ADJ
taxlaw-2861	4	15	profit	profit	ADJ
taxlaw-2861	4	16	sectors	sector	NOUN
taxlaw-2861	4	17	in	in	ADP
taxlaw-2861	4	18	a	a	DET
taxlaw-2861	4	19	manner	manner	NOUN
taxlaw-2861	4	20	that	that	PRON
taxlaw-2861	4	21	unlocks	unlock	VERB
taxlaw-2861	4	22	an	an	DET
taxlaw-2861	4	23	additional	additional	ADJ
taxlaw-2861	4	24	source	source	NOUN
taxlaw-2861	4	25	of	of	ADP
taxlaw-2861	4	26	capital	capital	NOUN
taxlaw-2861	4	27	to	to	PART
taxlaw-2861	4	28	fund	fund	VERB
taxlaw-2861	4	29	social	social	ADJ
taxlaw-2861	4	30	service	service	NOUN
taxlaw-2861	4	31	providers	provider	NOUN
taxlaw-2861	4	32	,	,	PUNCT
taxlaw-2861	4	33	promotes	promote	VERB
taxlaw-2861	4	34	innovation	innovation	NOUN
taxlaw-2861	4	35	,	,	PUNCT
taxlaw-2861	4	36	encourages	encourage	VERB
taxlaw-2861	4	37	interagency	interagency	NOUN
taxlaw-2861	4	38	cooperation	cooperation	NOUN
taxlaw-2861	4	39	,	,	PUNCT
taxlaw-2861	4	40	and	and	CCONJ
taxlaw-2861	4	41	creates	create	VERB
taxlaw-2861	4	42	more	more	ADJ
taxlaw-2861	4	43	accountability	accountability	NOUN
taxlaw-2861	4	44	.	.	PUNCT
taxlaw-2861	5	1	despite	despite	SCONJ
taxlaw-2861	5	2	these	these	DET
taxlaw-2861	5	3	benefits	benefit	NOUN
taxlaw-2861	5	4	,	,	PUNCT
taxlaw-2861	5	5	tax	tax	NOUN
taxlaw-2861	5	6	law	law	NOUN
taxlaw-2861	5	7	likely	likely	ADV
taxlaw-2861	5	8	hinders	hinder	VERB
taxlaw-2861	5	9	the	the	DET
taxlaw-2861	5	10	development	development	NOUN
taxlaw-2861	5	11	of	of	ADP
taxlaw-2861	5	12	sib	sib	NOUN
taxlaw-2861	5	13	-	-	PUNCT
taxlaw-2861	5	14	funded	fund	VERB
taxlaw-2861	5	15	programs	program	NOUN
taxlaw-2861	5	16	in	in	ADP
taxlaw-2861	5	17	the	the	DET
taxlaw-2861	5	18	united	united	PROPN
taxlaw-2861	5	19	states	states	PROPN
taxlaw-2861	5	20	by	by	ADP
taxlaw-2861	5	21	discouraging	discourage	VERB
taxlaw-2861	5	22	private	private	ADJ
taxlaw-2861	5	23	investment	investment	NOUN
taxlaw-2861	5	24	in	in	ADP
taxlaw-2861	5	25	sibs	sib	NOUN
taxlaw-2861	5	26	.	.	PUNCT
taxlaw-2861	6	1	this	this	DET
taxlaw-2861	6	2	article	article	NOUN
taxlaw-2861	6	3	is	be	AUX
taxlaw-2861	6	4	the	the	DET
taxlaw-2861	6	5	first	first	ADJ
taxlaw-2861	6	6	to	to	PART
taxlaw-2861	6	7	consider	consider	VERB
taxlaw-2861	6	8	the	the	DET
taxlaw-2861	6	9	role	role	NOUN
taxlaw-2861	6	10	of	of	ADP
taxlaw-2861	6	11	u.s	u.s	PROPN
taxlaw-2861	6	12	.	.	PROPN
taxlaw-2861	6	13	tax	tax	NOUN
taxlaw-2861	6	14	law	law	NOUN
taxlaw-2861	6	15	in	in	ADP
taxlaw-2861	6	16	promoting	promote	VERB
taxlaw-2861	6	17	sib	sib	NOUN
taxlaw-2861	6	18	investments	investment	NOUN
taxlaw-2861	6	19	by	by	ADP
taxlaw-2861	6	20	examining	examine	VERB
taxlaw-2861	6	21	the	the	DET
taxlaw-2861	6	22	tax	tax	NOUN
taxlaw-2861	6	23	implications	implication	NOUN
taxlaw-2861	6	24	of	of	ADP
taxlaw-2861	6	25	a	a	DET
taxlaw-2861	6	26	sib	sib	NOUN
taxlaw-2861	6	27	investment	investment	NOUN
taxlaw-2861	6	28	from	from	ADP
taxlaw-2861	6	29	both	both	CCONJ
taxlaw-2861	6	30	a	a	DET
taxlaw-2861	6	31	doctrinal	doctrinal	ADJ
taxlaw-2861	6	32	and	and	CCONJ
taxlaw-2861	6	33	policy	policy	NOUN
taxlaw-2861	6	34	perspective	perspective	NOUN
taxlaw-2861	6	35	.	.	PUNCT
taxlaw-2861	7	1	it	it	PRON
taxlaw-2861	7	2	concludes	conclude	VERB
taxlaw-2861	7	3	that	that	SCONJ
taxlaw-2861	7	4	the	the	DET
taxlaw-2861	7	5	current	current	ADJ
taxlaw-2861	7	6	tax	tax	NOUN
taxlaw-2861	7	7	system	system	NOUN
taxlaw-2861	7	8	creates	create	VERB
taxlaw-2861	7	9	unnecessary	unnecessary	ADJ
taxlaw-2861	7	10	compliance	compliance	NOUN
taxlaw-2861	7	11	risks	risk	NOUN
taxlaw-2861	7	12	for	for	ADP
taxlaw-2861	7	13	private	private	ADJ
taxlaw-2861	7	14	sib	sib	NOUN
taxlaw-2861	7	15	investors	investor	NOUN
taxlaw-2861	7	16	and	and	CCONJ
taxlaw-2861	7	17	unjustifiably	unjustifiably	ADV
taxlaw-2861	7	18	treats	treat	VERB
taxlaw-2861	7	19	sib	sib	NOUN
taxlaw-2861	7	20	investments	investment	NOUN
taxlaw-2861	7	21	less	less	ADV
taxlaw-2861	7	22	favorably	favorably	ADV
taxlaw-2861	7	23	than	than	ADP
taxlaw-2861	7	24	comparable	comparable	ADJ
taxlaw-2861	7	25	investments	investment	NOUN
taxlaw-2861	7	26	,	,	PUNCT
taxlaw-2861	7	27	thereby	thereby	ADV
taxlaw-2861	7	28	increasing	increase	VERB
taxlaw-2861	7	29	administrative	administrative	ADJ
taxlaw-2861	7	30	complexity	complexity	NOUN
taxlaw-2861	7	31	,	,	PUNCT
taxlaw-2861	7	32	distorting	distort	VERB
taxlaw-2861	7	33	investment	investment	NOUN
taxlaw-2861	7	34	decisions	decision	NOUN
taxlaw-2861	7	35	,	,	PUNCT
taxlaw-2861	7	36	and	and	CCONJ
taxlaw-2861	7	37	creating	create	VERB
taxlaw-2861	7	38	inequities	inequity	NOUN
taxlaw-2861	7	39	among	among	ADP
taxlaw-2861	7	40	similarly	similarly	ADV
taxlaw-2861	7	41	situated	situated	ADJ
taxlaw-2861	7	42	investors	investor	NOUN
taxlaw-2861	7	43	.	.	PUNCT
taxlaw-2861	8	1	given	give	VERB
taxlaw-2861	8	2	the	the	DET
taxlaw-2861	8	3	unintended	unintended	ADJ
taxlaw-2861	8	4	discriminatory	discriminatory	ADJ
taxlaw-2861	8	5	tax	tax	NOUN
taxlaw-2861	8	6	treatment	treatment	NOUN
taxlaw-2861	8	7	towards	towards	ADP
taxlaw-2861	8	8	sibs	sib	NOUN
taxlaw-2861	8	9	,	,	PUNCT
taxlaw-2861	8	10	this	this	DET
taxlaw-2861	8	11	article	article	NOUN
taxlaw-2861	8	12	argues	argue	VERB
taxlaw-2861	8	13	that	that	SCONJ
taxlaw-2861	8	14	congress	congress	PROPN
taxlaw-2861	8	15	should	should	AUX
taxlaw-2861	8	16	consider	consider	VERB
taxlaw-2861	8	17	enacting	enact	VERB
taxlaw-2861	8	18	legislation	legislation	NOUN
taxlaw-2861	8	19	to	to	PART
taxlaw-2861	8	20	make	make	VERB
taxlaw-2861	8	21	a	a	DET
taxlaw-2861	8	22	sib	sib	NOUN
taxlaw-2861	8	23	investment	investment	NOUN
taxlaw-2861	8	24	a	a	DET
taxlaw-2861	8	25	tax	tax	NOUN
taxlaw-2861	8	26	-	-	PUNCT
taxlaw-2861	8	27	favored	favor	VERB
taxlaw-2861	8	28	investment	investment	NOUN
taxlaw-2861	8	29	.	.	PUNCT
taxlaw-2861	9	1	this	this	DET
taxlaw-2861	9	2	change	change	NOUN
taxlaw-2861	9	3	could	could	AUX
taxlaw-2861	9	4	best	well	ADV
taxlaw-2861	9	5	be	be	AUX
taxlaw-2861	9	6	achieved	achieve	VERB
taxlaw-2861	9	7	by	by	ADP
taxlaw-2861	9	8	extending	extend	VERB
taxlaw-2861	9	9	preferential	preferential	ADJ
taxlaw-2861	9	10	tax	tax	NOUN
taxlaw-2861	9	11	rates	rate	NOUN
taxlaw-2861	9	12	to	to	ADP
taxlaw-2861	9	13	sib	sib	NOUN
taxlaw-2861	9	14	earnings	earning	NOUN
taxlaw-2861	9	15	,	,	PUNCT
taxlaw-2861	9	16	exempting	exempt	VERB
taxlaw-2861	9	17	sib	sib	NOUN
taxlaw-2861	9	18	earnings	earning	NOUN
taxlaw-2861	9	19	from	from	ADP
taxlaw-2861	9	20	taxation	taxation	NOUN
taxlaw-2861	9	21	,	,	PUNCT
taxlaw-2861	9	22	or	or	CCONJ
taxlaw-2861	9	23	by	by	ADP
taxlaw-2861	9	24	allowing	allow	VERB
taxlaw-2861	9	25	an	an	DET
taxlaw-2861	9	26	upfront	upfront	ADJ
taxlaw-2861	9	27	deduction	deduction	NOUN
taxlaw-2861	9	28	for	for	ADP
taxlaw-2861	9	29	contributions	contribution	NOUN
taxlaw-2861	9	30	to	to	ADP
taxlaw-2861	9	31	sib	sib	NOUN
taxlaw-2861	9	32	investments	investment	NOUN
taxlaw-2861	9	33	.	.	PUNCT
taxlaw-2861	10	1	by	by	ADP
taxlaw-2861	10	2	modifying	modify	VERB
taxlaw-2861	10	3	the	the	DET
taxlaw-2861	10	4	tax	tax	NOUN
taxlaw-2861	10	5	law	law	NOUN
taxlaw-2861	10	6	to	to	PART
taxlaw-2861	10	7	treat	treat	VERB
taxlaw-2861	10	8	sib	sib	NOUN
taxlaw-2861	10	9	investments	investment	NOUN
taxlaw-2861	10	10	more	more	ADV
taxlaw-2861	10	11	in	in	ADP
taxlaw-2861	10	12	parity	parity	NOUN
taxlaw-2861	10	13	with	with	ADP
taxlaw-2861	10	14	comparable	comparable	ADJ
taxlaw-2861	10	15	investments	investment	NOUN
taxlaw-2861	10	16	,	,	PUNCT
taxlaw-2861	10	17	sib	sib	NOUN
taxlaw-2861	10	18	-	-	PUNCT
taxlaw-2861	10	19	funded	fund	VERB
taxlaw-2861	10	20	programs	program	NOUN
taxlaw-2861	10	21	will	will	AUX
taxlaw-2861	10	22	likely	likely	ADV
taxlaw-2861	10	23	attract	attract	VERB
taxlaw-2861	10	24	additional	additional	ADJ
taxlaw-2861	10	25	private	private	ADJ
taxlaw-2861	10	26	capital	capital	NOUN
taxlaw-2861	10	27	and	and	CCONJ
taxlaw-2861	10	28	allow	allow	VERB
taxlaw-2861	10	29	sibs	sib	NOUN
taxlaw-2861	10	30	to	to	PART
taxlaw-2861	10	31	potentially	potentially	ADV
taxlaw-2861	10	32	make	make	VERB
taxlaw-2861	10	33	a	a	DET
taxlaw-2861	10	34	meaningful	meaningful	ADJ
taxlaw-2861	10	35	impact	impact	NOUN
taxlaw-2861	10	36	on	on	ADP
taxlaw-2861	10	37	some	some	PRON
taxlaw-2861	10	38	of	of	ADP
taxlaw-2861	10	39	our	our	PRON
taxlaw-2861	10	40	nation	nation	NOUN
taxlaw-2861	10	41	’s	’s	PART
taxlaw-2861	10	42	most	most	ADV
taxlaw-2861	10	43	challenging	challenging	ADJ
taxlaw-2861	10	44	social	social	ADJ
taxlaw-2861	10	45	problems	problem	NOUN
taxlaw-2861	10	46	.	.	PUNCT
taxlaw-2861	11	1	*	*	PUNCT
taxlaw-2861	11	2	assistant	assistant	NOUN
taxlaw-2861	11	3	professor	professor	NOUN
taxlaw-2861	11	4	of	of	ADP
taxlaw-2861	11	5	law	law	NOUN
taxlaw-2861	11	6	,	,	PUNCT
taxlaw-2861	11	7	smu	smu	PROPN
taxlaw-2861	11	8	dedman	dedman	PROPN
taxlaw-2861	11	9	school	school	NOUN
taxlaw-2861	11	10	of	of	ADP
taxlaw-2861	11	11	law	law	NOUN
taxlaw-2861	11	12	.	.	PUNCT
taxlaw-2861	12	1	many	many	ADJ
taxlaw-2861	12	2	thanks	thank	NOUN
taxlaw-2861	12	3	to	to	ADP
taxlaw-2861	12	4	jessica	jessica	PROPN
taxlaw-2861	12	5	mantel	mantel	PROPN
taxlaw-2861	12	6	,	,	PUNCT
taxlaw-2861	12	7	michael	michael	PROPN
taxlaw-2861	12	8	simkovic	simkovic	PROPN
taxlaw-2861	12	9	,	,	PUNCT
taxlaw-2861	12	10	and	and	CCONJ
taxlaw-2861	12	11	anthony	anthony	PROPN
taxlaw-2861	12	12	colangelo	colangelo	PROPN
taxlaw-2861	12	13	for	for	ADP
taxlaw-2861	12	14	thoughtful	thoughtful	ADJ
taxlaw-2861	12	15	suggestions	suggestion	NOUN
taxlaw-2861	12	16	and	and	CCONJ
taxlaw-2861	12	17	comments	comment	NOUN
taxlaw-2861	12	18	on	on	ADP
taxlaw-2861	12	19	prior	prior	ADJ
taxlaw-2861	12	20	drafts	draft	NOUN
taxlaw-2861	12	21	and	and	CCONJ
taxlaw-2861	12	22	to	to	ADP
taxlaw-2861	12	23	timothy	timothy	PROPN
taxlaw-2861	12	24	gallina	gallina	PROPN
taxlaw-2861	12	25	for	for	ADP
taxlaw-2861	12	26	his	his	PRON
taxlaw-2861	12	27	research	research	NOUN
taxlaw-2861	12	28	assistance	assistance	NOUN
taxlaw-2861	12	29	.	.	PUNCT
taxlaw-2861	13	1	i	i	PRON
taxlaw-2861	13	2	am	be	AUX
taxlaw-2861	13	3	also	also	ADV
taxlaw-2861	13	4	grateful	grateful	ADJ
taxlaw-2861	13	5	for	for	ADP
taxlaw-2861	13	6	the	the	DET
taxlaw-2861	13	7	valuable	valuable	ADJ
taxlaw-2861	13	8	comments	comment	NOUN
taxlaw-2861	13	9	that	that	PRON
taxlaw-2861	13	10	i	i	PRON
taxlaw-2861	13	11	received	receive	VERB
taxlaw-2861	13	12	from	from	ADP
taxlaw-2861	13	13	the	the	DET
taxlaw-2861	13	14	participants	participant	NOUN
taxlaw-2861	13	15	at	at	ADP
taxlaw-2861	13	16	the	the	DET
taxlaw-2861	13	17	texas	texas	PROPN
taxlaw-2861	13	18	legal	legal	ADJ
taxlaw-2861	13	19	scholars	scholar	NOUN
taxlaw-2861	13	20	workshop	workshop	NOUN
taxlaw-2861	13	21	,	,	PUNCT
taxlaw-2861	13	22	the	the	DET
taxlaw-2861	13	23	smu	smu	PROPN
taxlaw-2861	13	24	faculty	faculty	NOUN
taxlaw-2861	13	25	workshop	workshop	NOUN
taxlaw-2861	13	26	,	,	PUNCT
taxlaw-2861	13	27	and	and	CCONJ
taxlaw-2861	13	28	the	the	DET
taxlaw-2861	13	29	junior	junior	ADJ
taxlaw-2861	13	30	tax	tax	NOUN
taxlaw-2861	13	31	scholars	scholar	NOUN
taxlaw-2861	13	32	workshop	workshop	NOUN
taxlaw-2861	13	33	.	.	PUNCT
taxlaw-2861	14	1	finally	finally	ADV
taxlaw-2861	14	2	,	,	PUNCT
taxlaw-2861	14	3	this	this	DET
taxlaw-2861	14	4	research	research	NOUN
taxlaw-2861	14	5	was	be	AUX
taxlaw-2861	14	6	supported	support	VERB
taxlaw-2861	14	7	by	by	ADP
taxlaw-2861	14	8	the	the	DET
taxlaw-2861	14	9	generous	generous	ADJ
taxlaw-2861	14	10	funding	funding	NOUN
taxlaw-2861	14	11	from	from	ADP
taxlaw-2861	14	12	the	the	DET
taxlaw-2861	14	13	marla	marla	PROPN
taxlaw-2861	14	14	and	and	CCONJ
taxlaw-2861	14	15	michael	michael	PROPN
taxlaw-2861	14	16	boone	boone	PROPN
taxlaw-2861	14	17	faculty	faculty	PROPN
taxlaw-2861	14	18	research	research	NOUN
taxlaw-2861	14	19	fund	fund	PROPN
taxlaw-2861	14	20	.	.	PUNCT
taxlaw-2861	15	1	142	142	NUM
taxlaw-2861	15	2	columbia	columbia	PROPN
taxlaw-2861	15	3	journal	journal	PROPN
taxlaw-2861	15	4	of	of	ADP
taxlaw-2861	15	5	tax	tax	NOUN
taxlaw-2861	15	6	law	law	NOUN
taxlaw-2861	15	7	[	[	X
taxlaw-2861	15	8	vol.9:141	vol.9:141	PROPN
taxlaw-2861	15	9	i.	i.	NOUN
taxlaw-2861	15	10	introduction	introduction	NOUN
taxlaw-2861	15	11	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2861	16	1	143	143	NUM
taxlaw-2861	16	2	ii	ii	NOUN
taxlaw-2861	16	3	.	.	PUNCT
taxlaw-2861	17	1	a	a	DET
taxlaw-2861	17	2	new	new	ADJ
taxlaw-2861	17	3	financing	financing	NOUN
taxlaw-2861	17	4	mechanism	mechanism	NOUN
taxlaw-2861	17	5	.....................................................................	.....................................................................	PUNCT
taxlaw-2861	17	6	145	145	NUM
taxlaw-2861	17	7	a.	a.	NOUN
taxlaw-2861	17	8	the	the	DET
taxlaw-2861	17	9	concept	concept	NOUN
taxlaw-2861	17	10	of	of	ADP
taxlaw-2861	17	11	a	a	DET
taxlaw-2861	17	12	sib	sib	NOUN
taxlaw-2861	17	13	.........................................................................................	.........................................................................................	PUNCT
taxlaw-2861	17	14	145	145	NUM
taxlaw-2861	17	15	b.	b.	NOUN
taxlaw-2861	17	16	the	the	DET
taxlaw-2861	17	17	current	current	ADJ
taxlaw-2861	17	18	status	status	NOUN
taxlaw-2861	17	19	of	of	ADP
taxlaw-2861	17	20	sibs	sib	NOUN
taxlaw-2861	17	21	................................................................................	................................................................................	PUNCT
taxlaw-2861	17	22	146	146	NUM
taxlaw-2861	17	23	c.	c.	NOUN
taxlaw-2861	17	24	the	the	DET
taxlaw-2861	17	25	potential	potential	NOUN
taxlaw-2861	17	26	of	of	ADP
taxlaw-2861	17	27	sibs	sib	NOUN
taxlaw-2861	17	28	.........................................................................................	.........................................................................................	PUNCT
taxlaw-2861	17	29	149	149	NUM
taxlaw-2861	17	30	iii	iii	NOUN
taxlaw-2861	17	31	.	.	PUNCT
taxlaw-2861	17	32	taxation	taxation	NOUN
taxlaw-2861	17	33	of	of	ADP
taxlaw-2861	17	34	sibs	sib	NOUN
taxlaw-2861	17	35	..............................................................................................	..............................................................................................	PUNCT
taxlaw-2861	17	36	154	154	NUM
taxlaw-2861	17	37	a.	a.	NOUN
taxlaw-2861	17	38	tax	tax	NOUN
taxlaw-2861	17	39	uncertainty	uncertainty	NOUN
taxlaw-2861	17	40	.................................................................................................	.................................................................................................	PUNCT
taxlaw-2861	17	41	154	154	NUM
taxlaw-2861	17	42	b.	b.	PROPN
taxlaw-2861	17	43	unavailable	unavailable	ADJ
taxlaw-2861	17	44	tax	tax	NOUN
taxlaw-2861	17	45	preferences	preference	NOUN
taxlaw-2861	17	46	.............................................................................	.............................................................................	PUNCT
taxlaw-2861	17	47	156	156	NUM
taxlaw-2861	17	48	1	1	NUM
taxlaw-2861	17	49	.	.	PUNCT
taxlaw-2861	17	50	preferential	preferential	ADJ
taxlaw-2861	17	51	tax	tax	NOUN
taxlaw-2861	17	52	rates	rate	NOUN
taxlaw-2861	17	53	.................................................................................	.................................................................................	PUNCT
taxlaw-2861	17	54	156	156	NUM
taxlaw-2861	17	55	2	2	NUM
taxlaw-2861	17	56	.	.	PUNCT
taxlaw-2861	17	57	tax	tax	NOUN
taxlaw-2861	17	58	exemption	exemption	NOUN
taxlaw-2861	17	59	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2861	17	60	157	157	NUM
taxlaw-2861	17	61	3	3	NUM
taxlaw-2861	17	62	.	.	NOUN
taxlaw-2861	17	63	upfront	upfront	ADJ
taxlaw-2861	17	64	deduction	deduction	NOUN
taxlaw-2861	17	65	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2861	17	66	159	159	NUM
taxlaw-2861	17	67	iv	iv	NOUN
taxlaw-2861	17	68	.	.	PUNCT
taxlaw-2861	17	69	sibs	sib	NOUN
taxlaw-2861	17	70	as	as	ADP
taxlaw-2861	17	71	a	a	DET
taxlaw-2861	17	72	tax	tax	NOUN
taxlaw-2861	17	73	-	-	PUNCT
taxlaw-2861	17	74	favored	favor	VERB
taxlaw-2861	17	75	investment	investment	NOUN
taxlaw-2861	17	76	?	?	PUNCT
taxlaw-2861	17	77	......................................................	......................................................	PUNCT
taxlaw-2861	18	1	160	160	NUM
taxlaw-2861	18	2	a.	a.	NOUN
taxlaw-2861	18	3	traditional	traditional	ADJ
taxlaw-2861	18	4	equity	equity	NOUN
taxlaw-2861	18	5	investments	investment	NOUN
taxlaw-2861	18	6	..........................................................................	..........................................................................	PUNCT
taxlaw-2861	18	7	161	161	NUM
taxlaw-2861	18	8	b.	b.	PROPN
taxlaw-2861	18	9	tax	tax	NOUN
taxlaw-2861	18	10	-	-	PUNCT
taxlaw-2861	18	11	exempt	exempt	ADJ
taxlaw-2861	18	12	bonds	bond	NOUN
taxlaw-2861	18	13	............................................................................................	............................................................................................	PUNCT
taxlaw-2861	19	1	162	162	NUM
taxlaw-2861	19	2	v.	v.	ADP
taxlaw-2861	19	3	recommendations	recommendation	NOUN
taxlaw-2861	19	4	for	for	ADP
taxlaw-2861	19	5	reform	reform	NOUN
taxlaw-2861	19	6	...............................................................	...............................................................	PUNCT
taxlaw-2861	19	7	163	163	NUM
taxlaw-2861	19	8	a.	a.	NOUN
taxlaw-2861	19	9	preferential	preferential	ADJ
taxlaw-2861	19	10	tax	tax	NOUN
taxlaw-2861	19	11	rates	rate	NOUN
taxlaw-2861	19	12	........................................................................................	........................................................................................	PUNCT
taxlaw-2861	19	13	164	164	NUM
taxlaw-2861	19	14	b.	b.	PROPN
taxlaw-2861	19	15	tax	tax	NOUN
taxlaw-2861	19	16	exemption	exemption	NOUN
taxlaw-2861	19	17	...................................................................................................	...................................................................................................	PUNCT
taxlaw-2861	19	18	167	167	NUM
taxlaw-2861	19	19	c.	c.	PROPN
taxlaw-2861	19	20	upfront	upfront	PROPN
taxlaw-2861	19	21	deduction	deduction	NOUN
taxlaw-2861	19	22	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2861	20	1	170	170	NUM
taxlaw-2861	20	2	d.	d.	PROPN
taxlaw-2861	20	3	the	the	DET
taxlaw-2861	20	4	u.k	u.k	PROPN
taxlaw-2861	20	5	.	.	PROPN
taxlaw-2861	20	6	approach	approach	NOUN
taxlaw-2861	20	7	............................................................................................	............................................................................................	PUNCT
taxlaw-2861	20	8	171	171	NUM
taxlaw-2861	20	9	vi	vi	NOUN
taxlaw-2861	20	10	.	.	PUNCT
taxlaw-2861	20	11	conclusion	conclusion	NOUN
taxlaw-2861	20	12	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2861	20	13	174	174	NUM
taxlaw-2861	20	14	vii	vii	PROPN
taxlaw-2861	20	15	.	.	PUNCT
taxlaw-2861	21	1	appendix	appendix	VERB
taxlaw-2861	21	2	a	a	DET
taxlaw-2861	21	3	.........................................................................................................	.........................................................................................................	PROPN
taxlaw-2861	21	4	175	175	NUM
taxlaw-2861	21	5	2017	2017	NUM
taxlaw-2861	21	6	]	]	PUNCT
taxlaw-2861	21	7	social	social	ADJ
taxlaw-2861	21	8	impact	impact	NOUN
taxlaw-2861	21	9	bonds	bond	NOUN
taxlaw-2861	21	10	143	143	NUM
taxlaw-2861	21	11	i.	i.	NOUN
taxlaw-2861	21	12	introduction	introduction	NOUN
taxlaw-2861	21	13	salt	salt	PROPN
taxlaw-2861	21	14	lake	lake	PROPN
taxlaw-2861	21	15	county	county	PROPN
taxlaw-2861	21	16	,	,	PUNCT
taxlaw-2861	21	17	utah	utah	PROPN
taxlaw-2861	21	18	,	,	PUNCT
taxlaw-2861	21	19	like	like	ADP
taxlaw-2861	21	20	many	many	ADJ
taxlaw-2861	21	21	other	other	ADJ
taxlaw-2861	21	22	counties	county	NOUN
taxlaw-2861	21	23	throughout	throughout	ADP
taxlaw-2861	21	24	the	the	DET
taxlaw-2861	21	25	nation	nation	NOUN
taxlaw-2861	21	26	,	,	PUNCT
taxlaw-2861	21	27	has	have	AUX
taxlaw-2861	21	28	struggled	struggle	VERB
taxlaw-2861	21	29	with	with	ADP
taxlaw-2861	21	30	finding	find	VERB
taxlaw-2861	21	31	a	a	DET
taxlaw-2861	21	32	meaningful	meaningful	ADJ
taxlaw-2861	21	33	and	and	CCONJ
taxlaw-2861	21	34	effective	effective	ADJ
taxlaw-2861	21	35	way	way	NOUN
taxlaw-2861	21	36	to	to	PART
taxlaw-2861	21	37	address	address	VERB
taxlaw-2861	21	38	persistent	persistent	ADJ
taxlaw-2861	21	39	homelessness	homelessness	NOUN
taxlaw-2861	21	40	and	and	CCONJ
taxlaw-2861	21	41	high	high	ADJ
taxlaw-2861	21	42	rates	rate	NOUN
taxlaw-2861	21	43	of	of	ADP
taxlaw-2861	21	44	recidivism	recidivism	NOUN
taxlaw-2861	21	45	within	within	ADP
taxlaw-2861	21	46	the	the	DET
taxlaw-2861	21	47	county	county	NOUN
taxlaw-2861	21	48	.	.	PUNCT
taxlaw-2861	22	1	1	1	NUM
taxlaw-2861	22	2	current	current	ADJ
taxlaw-2861	22	3	government	government	NOUN
taxlaw-2861	22	4	funding	funding	NOUN
taxlaw-2861	22	5	for	for	ADP
taxlaw-2861	22	6	programs	program	NOUN
taxlaw-2861	22	7	to	to	PART
taxlaw-2861	22	8	address	address	VERB
taxlaw-2861	22	9	these	these	DET
taxlaw-2861	22	10	issues	issue	NOUN
taxlaw-2861	22	11	is	be	AUX
taxlaw-2861	22	12	limited	limit	VERB
taxlaw-2861	22	13	and	and	CCONJ
taxlaw-2861	22	14	their	their	PRON
taxlaw-2861	22	15	effectiveness	effectiveness	NOUN
taxlaw-2861	22	16	is	be	AUX
taxlaw-2861	22	17	often	often	ADV
taxlaw-2861	22	18	unknown.2	unknown.2	PROPN
taxlaw-2861	22	19	the	the	DET
taxlaw-2861	22	20	result	result	NOUN
taxlaw-2861	22	21	is	be	AUX
taxlaw-2861	22	22	costly	costly	ADJ
taxlaw-2861	22	23	:	:	PUNCT
taxlaw-2861	22	24	43	43	NUM
taxlaw-2861	22	25	%	%	NOUN
taxlaw-2861	22	26	of	of	ADP
taxlaw-2861	22	27	persistently	persistently	ADV
taxlaw-2861	22	28	homeless	homeless	ADJ
taxlaw-2861	22	29	individuals	individual	NOUN
taxlaw-2861	22	30	in	in	ADP
taxlaw-2861	22	31	salt	salt	PROPN
taxlaw-2861	22	32	lake	lake	PROPN
taxlaw-2861	22	33	county	county	PROPN
taxlaw-2861	22	34	become	become	VERB
taxlaw-2861	22	35	chronically	chronically	ADV
taxlaw-2861	22	36	homeless	homeless	ADJ
taxlaw-2861	22	37	within	within	ADP
taxlaw-2861	22	38	two	two	NUM
taxlaw-2861	22	39	years	year	NOUN
taxlaw-2861	22	40	;	;	PUNCT
taxlaw-2861	22	41	74	74	NUM
taxlaw-2861	22	42	%	%	NOUN
taxlaw-2861	22	43	of	of	ADP
taxlaw-2861	22	44	high	high	ADJ
taxlaw-2861	22	45	-	-	PUNCT
taxlaw-2861	22	46	risk	risk	NOUN
taxlaw-2861	22	47	offenders	offender	NOUN
taxlaw-2861	22	48	return	return	VERB
taxlaw-2861	22	49	to	to	ADP
taxlaw-2861	22	50	county	county	NOUN
taxlaw-2861	22	51	jail	jail	NOUN
taxlaw-2861	22	52	within	within	ADP
taxlaw-2861	22	53	four	four	NUM
taxlaw-2861	22	54	years	year	NOUN
taxlaw-2861	22	55	of	of	ADP
taxlaw-2861	22	56	their	their	PRON
taxlaw-2861	22	57	release	release	NOUN
taxlaw-2861	22	58	;	;	PUNCT
taxlaw-2861	22	59	and	and	CCONJ
taxlaw-2861	22	60	the	the	DET
taxlaw-2861	22	61	salt	salt	PROPN
taxlaw-2861	22	62	lake	lake	PROPN
taxlaw-2861	22	63	county	county	PROPN
taxlaw-2861	22	64	jail	jail	NOUN
taxlaw-2861	22	65	is	be	AUX
taxlaw-2861	22	66	currently	currently	ADV
taxlaw-2861	22	67	operating	operate	VERB
taxlaw-2861	22	68	at	at	ADP
taxlaw-2861	22	69	full	full	ADJ
taxlaw-2861	22	70	capacity.3	capacity.3	PROPN
taxlaw-2861	22	71	these	these	DET
taxlaw-2861	22	72	issues	issue	NOUN
taxlaw-2861	22	73	also	also	ADV
taxlaw-2861	22	74	result	result	VERB
taxlaw-2861	22	75	in	in	ADP
taxlaw-2861	22	76	numerous	numerous	ADJ
taxlaw-2861	22	77	other	other	ADJ
taxlaw-2861	22	78	social	social	ADJ
taxlaw-2861	22	79	and	and	CCONJ
taxlaw-2861	22	80	financial	financial	ADJ
taxlaw-2861	22	81	costs	cost	NOUN
taxlaw-2861	22	82	to	to	ADP
taxlaw-2861	22	83	society	society	NOUN
taxlaw-2861	22	84	.	.	PUNCT
taxlaw-2861	23	1	in	in	ADP
taxlaw-2861	23	2	an	an	DET
taxlaw-2861	23	3	attempt	attempt	NOUN
taxlaw-2861	23	4	to	to	PART
taxlaw-2861	23	5	address	address	VERB
taxlaw-2861	23	6	these	these	DET
taxlaw-2861	23	7	issues	issue	NOUN
taxlaw-2861	23	8	,	,	PUNCT
taxlaw-2861	23	9	in	in	ADP
taxlaw-2861	23	10	december	december	PROPN
taxlaw-2861	23	11	2016	2016	NUM
taxlaw-2861	23	12	,	,	PUNCT
taxlaw-2861	23	13	salt	salt	NOUN
taxlaw-2861	23	14	lake	lake	PROPN
taxlaw-2861	23	15	county	county	PROPN
taxlaw-2861	23	16	launched	launch	VERB
taxlaw-2861	23	17	a	a	DET
taxlaw-2861	23	18	million	million	NUM
taxlaw-2861	23	19	dollar	dollar	NOUN
taxlaw-2861	23	20	initiative	initiative	NOUN
taxlaw-2861	23	21	to	to	PART
taxlaw-2861	23	22	provide	provide	VERB
taxlaw-2861	23	23	more	more	ADJ
taxlaw-2861	23	24	than	than	ADP
taxlaw-2861	23	25	500	500	NUM
taxlaw-2861	23	26	of	of	ADP
taxlaw-2861	23	27	the	the	DET
taxlaw-2861	23	28	county	county	NOUN
taxlaw-2861	23	29	’s	’s	PART
taxlaw-2861	23	30	most	most	ADV
taxlaw-2861	23	31	vulnerable	vulnerable	ADJ
taxlaw-2861	23	32	and	and	CCONJ
taxlaw-2861	23	33	at	at	ADP
taxlaw-2861	23	34	-	-	PUNCT
taxlaw-2861	23	35	risk	risk	NOUN
taxlaw-2861	23	36	population	population	NOUN
taxlaw-2861	23	37	with	with	ADP
taxlaw-2861	23	38	innovative	innovative	ADJ
taxlaw-2861	23	39	,	,	PUNCT
taxlaw-2861	23	40	evidence	evidence	NOUN
taxlaw-2861	23	41	-	-	PUNCT
taxlaw-2861	23	42	based	base	VERB
taxlaw-2861	23	43	,	,	PUNCT
taxlaw-2861	23	44	preventative	preventative	ADJ
taxlaw-2861	23	45	services	service	NOUN
taxlaw-2861	23	46	never	never	ADV
taxlaw-2861	23	47	before	before	ADP
taxlaw-2861	23	48	available	available	ADJ
taxlaw-2861	23	49	to	to	ADP
taxlaw-2861	23	50	these	these	PRON
taxlaw-2861	23	51	residents.4	residents.4	CCONJ
taxlaw-2861	23	52	unlike	unlike	ADP
taxlaw-2861	23	53	other	other	ADJ
taxlaw-2861	23	54	social	social	ADJ
taxlaw-2861	23	55	programs	program	NOUN
taxlaw-2861	23	56	,	,	PUNCT
taxlaw-2861	23	57	the	the	DET
taxlaw-2861	23	58	government	government	NOUN
taxlaw-2861	23	59	(	(	PUNCT
taxlaw-2861	23	60	and	and	CCONJ
taxlaw-2861	23	61	taxpayers	taxpayer	NOUN
taxlaw-2861	23	62	)	)	PUNCT
taxlaw-2861	23	63	will	will	AUX
taxlaw-2861	23	64	not	not	PART
taxlaw-2861	23	65	have	have	VERB
taxlaw-2861	23	66	to	to	PART
taxlaw-2861	23	67	pay	pay	VERB
taxlaw-2861	23	68	anything	anything	PRON
taxlaw-2861	23	69	initially.5	initially.5	PROPN
taxlaw-2861	23	70	instead	instead	ADV
taxlaw-2861	23	71	,	,	PUNCT
taxlaw-2861	23	72	investors	investor	NOUN
taxlaw-2861	23	73	will	will	AUX
taxlaw-2861	23	74	provide	provide	VERB
taxlaw-2861	23	75	the	the	DET
taxlaw-2861	23	76	upfront	upfront	ADJ
taxlaw-2861	23	77	capital	capital	NOUN
taxlaw-2861	23	78	to	to	PART
taxlaw-2861	23	79	finance	finance	VERB
taxlaw-2861	23	80	the	the	DET
taxlaw-2861	23	81	program	program	NOUN
taxlaw-2861	23	82	and	and	CCONJ
taxlaw-2861	23	83	assume	assume	VERB
taxlaw-2861	23	84	the	the	DET
taxlaw-2861	23	85	risk	risk	NOUN
taxlaw-2861	23	86	of	of	ADP
taxlaw-2861	23	87	an	an	DET
taxlaw-2861	23	88	unsuccessful	unsuccessful	ADJ
taxlaw-2861	23	89	program	program	NOUN
taxlaw-2861	23	90	.	.	PUNCT
taxlaw-2861	24	1	if	if	SCONJ
taxlaw-2861	24	2	the	the	DET
taxlaw-2861	24	3	program	program	NOUN
taxlaw-2861	24	4	is	be	AUX
taxlaw-2861	24	5	successful	successful	ADJ
taxlaw-2861	24	6	in	in	ADP
taxlaw-2861	24	7	achieving	achieve	VERB
taxlaw-2861	24	8	pre	pre	ADJ
taxlaw-2861	24	9	-	-	ADJ
taxlaw-2861	24	10	determined	determined	ADJ
taxlaw-2861	24	11	results	result	NOUN
taxlaw-2861	24	12	,	,	PUNCT
taxlaw-2861	24	13	only	only	ADV
taxlaw-2861	24	14	then	then	ADV
taxlaw-2861	24	15	will	will	AUX
taxlaw-2861	24	16	the	the	DET
taxlaw-2861	24	17	government	government	NOUN
taxlaw-2861	24	18	repay	repay	VERB
taxlaw-2861	24	19	the	the	DET
taxlaw-2861	24	20	investors	investor	NOUN
taxlaw-2861	24	21	their	their	PRON
taxlaw-2861	24	22	initial	initial	ADJ
taxlaw-2861	24	23	capital	capital	NOUN
taxlaw-2861	24	24	,	,	PUNCT
taxlaw-2861	24	25	as	as	ADV
taxlaw-2861	24	26	well	well	ADV
taxlaw-2861	24	27	as	as	ADP
taxlaw-2861	24	28	a	a	DET
taxlaw-2861	24	29	small	small	ADJ
taxlaw-2861	24	30	return	return	NOUN
taxlaw-2861	24	31	on	on	ADP
taxlaw-2861	24	32	their	their	PRON
taxlaw-2861	24	33	investment.6	investment.6	NOUN
taxlaw-2861	24	34	the	the	DET
taxlaw-2861	24	35	structure	structure	NOUN
taxlaw-2861	24	36	of	of	ADP
taxlaw-2861	24	37	the	the	DET
taxlaw-2861	24	38	salt	salt	PROPN
taxlaw-2861	24	39	lake	lake	PROPN
taxlaw-2861	24	40	county	county	PROPN
taxlaw-2861	24	41	program	program	NOUN
taxlaw-2861	24	42	is	be	AUX
taxlaw-2861	24	43	just	just	ADV
taxlaw-2861	24	44	one	one	NUM
taxlaw-2861	24	45	example	example	NOUN
taxlaw-2861	24	46	of	of	ADP
taxlaw-2861	24	47	a	a	DET
taxlaw-2861	24	48	new	new	ADJ
taxlaw-2861	24	49	type	type	NOUN
taxlaw-2861	24	50	of	of	ADP
taxlaw-2861	24	51	financing	financing	NOUN
taxlaw-2861	24	52	mechanism	mechanism	NOUN
taxlaw-2861	24	53	that	that	PRON
taxlaw-2861	24	54	has	have	AUX
taxlaw-2861	24	55	recently	recently	ADV
taxlaw-2861	24	56	emerged	emerge	VERB
taxlaw-2861	24	57	:	:	PUNCT
taxlaw-2861	24	58	social	social	ADJ
taxlaw-2861	24	59	impact	impact	NOUN
taxlaw-2861	24	60	bonds	bond	NOUN
taxlaw-2861	24	61	(	(	PUNCT
taxlaw-2861	24	62	“	"	PUNCT
taxlaw-2861	24	63	sibs	sib	NOUN
taxlaw-2861	24	64	”	"	PUNCT
taxlaw-2861	24	65	)	)	PUNCT
taxlaw-2861	24	66	.	.	PUNCT
taxlaw-2861	25	1	7	7	NUM
taxlaw-2861	26	1	although	although	SCONJ
taxlaw-2861	26	2	still	still	ADV
taxlaw-2861	26	3	in	in	ADP
taxlaw-2861	26	4	their	their	PRON
taxlaw-2861	26	5	infancy	infancy	NOUN
taxlaw-2861	26	6	,	,	PUNCT
taxlaw-2861	26	7	sibs	sib	NOUN
taxlaw-2861	26	8	have	have	AUX
taxlaw-2861	26	9	generated	generate	VERB
taxlaw-2861	26	10	a	a	DET
taxlaw-2861	26	11	lot	lot	NOUN
taxlaw-2861	26	12	of	of	ADP
taxlaw-2861	26	13	excitement	excitement	NOUN
taxlaw-2861	26	14	.	.	PUNCT
taxlaw-2861	27	1	they	they	PRON
taxlaw-2861	27	2	have	have	AUX
taxlaw-2861	27	3	received	receive	VERB
taxlaw-2861	27	4	support	support	NOUN
taxlaw-2861	27	5	from	from	ADP
taxlaw-2861	27	6	the	the	DET
taxlaw-2861	27	7	obama	obama	PROPN
taxlaw-2861	27	8	administration	administration	NOUN
taxlaw-2861	27	9	,	,	PUNCT
taxlaw-2861	27	10	major	major	ADJ
taxlaw-2861	27	11	financial	financial	ADJ
taxlaw-2861	27	12	institutions	institution	NOUN
taxlaw-2861	27	13	,	,	PUNCT
taxlaw-2861	27	14	policy	policy	NOUN
taxlaw-2861	27	15	experts	expert	NOUN
taxlaw-2861	27	16	,	,	PUNCT
taxlaw-2861	27	17	philanthropic	philanthropic	NOUN
taxlaw-2861	27	18	organizations	organization	NOUN
taxlaw-2861	27	19	,	,	PUNCT
taxlaw-2861	27	20	and	and	CCONJ
taxlaw-2861	27	21	universities.8	universities.8	PROPN
taxlaw-2861	27	22	as	as	ADP
taxlaw-2861	27	23	a	a	DET
taxlaw-2861	27	24	result	result	NOUN
taxlaw-2861	27	25	,	,	PUNCT
taxlaw-2861	27	26	numerous	numerous	ADJ
taxlaw-2861	27	27	sibs	sib	NOUN
taxlaw-2861	27	28	have	have	AUX
taxlaw-2861	27	29	1	1	NUM
taxlaw-2861	27	30	see	see	VERB
taxlaw-2861	27	31	salt	salt	PROPN
taxlaw-2861	27	32	lake	lake	PROPN
taxlaw-2861	27	33	county	county	PROPN
taxlaw-2861	27	34	pay	pay	NOUN
taxlaw-2861	27	35	for	for	ADP
taxlaw-2861	27	36	success	success	NOUN
taxlaw-2861	27	37	initiative	initiative	NOUN
taxlaw-2861	27	38	:	:	PUNCT
taxlaw-2861	27	39	frequently	frequently	ADV
taxlaw-2861	27	40	asked	ask	VERB
taxlaw-2861	27	41	questions	question	NOUN
taxlaw-2861	27	42	,	,	PUNCT
taxlaw-2861	27	43	1	1	NUM
taxlaw-2861	27	44	(	(	PUNCT
taxlaw-2861	27	45	2016	2016	NUM
taxlaw-2861	27	46	)	)	PUNCT
taxlaw-2861	27	47	,	,	PUNCT
taxlaw-2861	27	48	http://www.thirdsectorcap.org/wp-content/uploads/2016/12/161214_slco-pfs-faq-final.pdf	http://www.thirdsectorcap.org/wp-content/uploads/2016/12/161214_slco-pfs-faq-final.pdf	NOUN
taxlaw-2861	27	49	[	[	X
taxlaw-2861	27	50	https://perma.cc/vmw7-utz7	https://perma.cc/vmw7-utz7	X
taxlaw-2861	27	51	]	]	X
taxlaw-2861	28	1	[	[	X
taxlaw-2861	28	2	hereinafter	hereinafter	NOUN
taxlaw-2861	28	3	slc	slc	PROPN
taxlaw-2861	28	4	faq	faq	PROPN
taxlaw-2861	28	5	]	]	PUNCT
taxlaw-2861	28	6	.	.	PUNCT
taxlaw-2861	29	1	2	2	NUM
taxlaw-2861	29	2	see	see	VERB
taxlaw-2861	29	3	michelle	michelle	PROPN
taxlaw-2861	29	4	schmidt	schmidt	PROPN
taxlaw-2861	29	5	,	,	PUNCT
taxlaw-2861	29	6	salt	salt	NOUN
taxlaw-2861	29	7	lake	lake	PROPN
taxlaw-2861	29	8	county	county	PROPN
taxlaw-2861	29	9	launches	launch	VERB
taxlaw-2861	29	10	two	two	NUM
taxlaw-2861	29	11	pay	pay	NOUN
taxlaw-2861	29	12	for	for	ADP
taxlaw-2861	29	13	success	success	NOUN
taxlaw-2861	29	14	projects	project	NOUN
taxlaw-2861	29	15	(	(	PUNCT
taxlaw-2861	29	16	dec	dec	PROPN
taxlaw-2861	29	17	.	.	PROPN
taxlaw-2861	29	18	19	19	NUM
taxlaw-2861	29	19	,	,	PUNCT
taxlaw-2861	29	20	2016	2016	NUM
taxlaw-2861	29	21	)	)	PUNCT
taxlaw-2861	29	22	,	,	PUNCT
taxlaw-2861	29	23	http://slco.org/mayor/news/pfs-projects-launch/	http://slco.org/mayor/news/pfs-projects-launch/	X
taxlaw-2861	29	24	[	[	X
taxlaw-2861	29	25	https://perma.cc/8esf-49mv	https://perma.cc/8esf-49mv	X
taxlaw-2861	29	26	]	]	X
taxlaw-2861	29	27	.	.	PUNCT
taxlaw-2861	30	1	for	for	ADP
taxlaw-2861	30	2	instance	instance	NOUN
taxlaw-2861	30	3	,	,	PUNCT
taxlaw-2861	30	4	studies	study	NOUN
taxlaw-2861	30	5	reveal	reveal	VERB
taxlaw-2861	30	6	that	that	SCONJ
taxlaw-2861	30	7	existing	exist	VERB
taxlaw-2861	30	8	programs	program	NOUN
taxlaw-2861	30	9	within	within	ADP
taxlaw-2861	30	10	salt	salt	PROPN
taxlaw-2861	30	11	lake	lake	PROPN
taxlaw-2861	30	12	county	county	PROPN
taxlaw-2861	30	13	only	only	ADV
taxlaw-2861	30	14	reach	reach	VERB
taxlaw-2861	30	15	approximately	approximately	ADV
taxlaw-2861	30	16	19	19	NUM
taxlaw-2861	30	17	%	%	NOUN
taxlaw-2861	30	18	of	of	ADP
taxlaw-2861	30	19	the	the	DET
taxlaw-2861	30	20	persistently	persistently	ADV
taxlaw-2861	30	21	homeless	homeless	ADJ
taxlaw-2861	30	22	population	population	NOUN
taxlaw-2861	30	23	due	due	ADP
taxlaw-2861	30	24	to	to	ADP
taxlaw-2861	30	25	budget	budget	NOUN
taxlaw-2861	30	26	constraints	constraint	NOUN
taxlaw-2861	30	27	.	.	PUNCT
taxlaw-2861	31	1	slc	slc	PROPN
taxlaw-2861	31	2	faq	faq	PROPN
taxlaw-2861	31	3	,	,	PUNCT
taxlaw-2861	31	4	supra	supra	PROPN
taxlaw-2861	31	5	note	note	NOUN
taxlaw-2861	31	6	1	1	NUM
taxlaw-2861	31	7	.	.	SYM
taxlaw-2861	31	8	3	3	NUM
taxlaw-2861	31	9	slc	slc	PROPN
taxlaw-2861	31	10	faq	faq	PROPN
taxlaw-2861	31	11	,	,	PUNCT
taxlaw-2861	31	12	supra	supra	PROPN
taxlaw-2861	31	13	note	note	NOUN
taxlaw-2861	31	14	1	1	NUM
taxlaw-2861	31	15	.	.	SYM
taxlaw-2861	31	16	4	4	NUM
taxlaw-2861	32	1	i	i	NOUN
taxlaw-2861	32	2	d.	d.	NOUN
taxlaw-2861	32	3	5	5	NUM
taxlaw-2861	33	1	i	i	PRON
taxlaw-2861	33	2	d.	d.	PROPN
taxlaw-2861	33	3	6	6	NUM
taxlaw-2861	33	4	i	i	PROPN
taxlaw-2861	33	5	d.	d.	PROPN
taxlaw-2861	33	6	7	7	NUM
taxlaw-2861	33	7	sibs	sib	NOUN
taxlaw-2861	33	8	are	be	AUX
taxlaw-2861	33	9	often	often	ADV
taxlaw-2861	33	10	also	also	ADV
taxlaw-2861	33	11	referred	refer	VERB
taxlaw-2861	33	12	to	to	ADP
taxlaw-2861	33	13	as	as	ADP
taxlaw-2861	33	14	pay	pay	NOUN
taxlaw-2861	33	15	for	for	ADP
taxlaw-2861	33	16	success	success	NOUN
taxlaw-2861	33	17	contracts	contract	NOUN
taxlaw-2861	33	18	.	.	PUNCT
taxlaw-2861	34	1	although	although	SCONJ
taxlaw-2861	34	2	these	these	DET
taxlaw-2861	34	3	two	two	NUM
taxlaw-2861	34	4	terms	term	NOUN
taxlaw-2861	34	5	are	be	AUX
taxlaw-2861	34	6	often	often	ADV
taxlaw-2861	34	7	used	use	VERB
taxlaw-2861	34	8	interchangeably	interchangeably	ADV
taxlaw-2861	34	9	,	,	PUNCT
taxlaw-2861	34	10	they	they	PRON
taxlaw-2861	34	11	are	be	AUX
taxlaw-2861	34	12	not	not	PART
taxlaw-2861	34	13	always	always	ADV
taxlaw-2861	34	14	synonyms	synonym	NOUN
taxlaw-2861	34	15	.	.	PUNCT
taxlaw-2861	35	1	benjamin	benjamin	PROPN
taxlaw-2861	35	2	r.	r.	PROPN
taxlaw-2861	35	3	cox	cox	PROPN
taxlaw-2861	35	4	,	,	PUNCT
taxlaw-2861	35	5	financing	finance	VERB
taxlaw-2861	35	6	homelessness	homelessness	NOUN
taxlaw-2861	35	7	prevention	prevention	NOUN
taxlaw-2861	35	8	programs	program	NOUN
taxlaw-2861	35	9	with	with	ADP
taxlaw-2861	35	10	social	social	ADJ
taxlaw-2861	35	11	impact	impact	NOUN
taxlaw-2861	35	12	bonds	bond	NOUN
taxlaw-2861	35	13	,	,	PUNCT
taxlaw-2861	35	14	31	31	NUM
taxlaw-2861	35	15	rev	rev	X
taxlaw-2861	35	16	.	.	PROPN
taxlaw-2861	35	17	banking	banking	NOUN
taxlaw-2861	35	18	&	&	CCONJ
taxlaw-2861	35	19	fin	fin	PROPN
taxlaw-2861	35	20	.	.	PUNCT
taxlaw-2861	36	1	l.	l.	PROPN
taxlaw-2861	36	2	959	959	NUM
taxlaw-2861	36	3	,	,	PUNCT
taxlaw-2861	36	4	964	964	NUM
taxlaw-2861	36	5	(	(	PUNCT
taxlaw-2861	36	6	2012	2012	NUM
taxlaw-2861	36	7	)	)	PUNCT
taxlaw-2861	36	8	.	.	PUNCT
taxlaw-2861	37	1	in	in	ADP
taxlaw-2861	37	2	a	a	DET
taxlaw-2861	37	3	joint	joint	ADJ
taxlaw-2861	37	4	sib	sib	NOUN
taxlaw-2861	37	5	and	and	CCONJ
taxlaw-2861	37	6	pay	pay	VERB
taxlaw-2861	37	7	for	for	ADP
taxlaw-2861	37	8	success	success	NOUN
taxlaw-2861	37	9	contract	contract	NOUN
taxlaw-2861	37	10	arrangement	arrangement	NOUN
taxlaw-2861	37	11	,	,	PUNCT
taxlaw-2861	37	12	the	the	DET
taxlaw-2861	37	13	government	government	NOUN
taxlaw-2861	37	14	shifts	shift	VERB
taxlaw-2861	37	15	the	the	DET
taxlaw-2861	37	16	risk	risk	NOUN
taxlaw-2861	37	17	of	of	ADP
taxlaw-2861	37	18	economic	economic	ADJ
taxlaw-2861	37	19	loss	loss	NOUN
taxlaw-2861	37	20	from	from	ADP
taxlaw-2861	37	21	non	non	ADJ
taxlaw-2861	37	22	-	-	NOUN
taxlaw-2861	37	23	performance	performance	NOUN
taxlaw-2861	37	24	to	to	ADP
taxlaw-2861	37	25	the	the	DET
taxlaw-2861	37	26	private	private	ADJ
taxlaw-2861	37	27	investor	investor	NOUN
taxlaw-2861	37	28	,	,	PUNCT
taxlaw-2861	37	29	whereas	whereas	SCONJ
taxlaw-2861	37	30	in	in	ADP
taxlaw-2861	37	31	a	a	DET
taxlaw-2861	37	32	pay	pay	VERB
taxlaw-2861	37	33	-	-	PUNCT
taxlaw-2861	37	34	for	for	ADP
taxlaw-2861	37	35	-	-	PUNCT
taxlaw-2861	37	36	success	success	NOUN
taxlaw-2861	37	37	contract	contract	NOUN
taxlaw-2861	37	38	,	,	PUNCT
taxlaw-2861	37	39	the	the	DET
taxlaw-2861	37	40	risk	risk	NOUN
taxlaw-2861	37	41	of	of	ADP
taxlaw-2861	37	42	loss	loss	NOUN
taxlaw-2861	37	43	may	may	AUX
taxlaw-2861	37	44	also	also	ADV
taxlaw-2861	37	45	be	be	AUX
taxlaw-2861	37	46	shifted	shift	VERB
taxlaw-2861	37	47	from	from	ADP
taxlaw-2861	37	48	the	the	DET
taxlaw-2861	37	49	government	government	NOUN
taxlaw-2861	37	50	to	to	ADP
taxlaw-2861	37	51	the	the	DET
taxlaw-2861	37	52	service	service	NOUN
taxlaw-2861	37	53	provider	provider	NOUN
taxlaw-2861	37	54	.	.	PUNCT
taxlaw-2861	38	1	i	i	PRON
taxlaw-2861	38	2	d.	d.	PROPN
taxlaw-2861	38	3	in	in	ADP
taxlaw-2861	38	4	addition	addition	NOUN
taxlaw-2861	38	5	,	,	PUNCT
taxlaw-2861	38	6	many	many	ADJ
taxlaw-2861	38	7	variations	variation	NOUN
taxlaw-2861	38	8	of	of	ADP
taxlaw-2861	38	9	the	the	DET
taxlaw-2861	38	10	sib	sib	NOUN
taxlaw-2861	38	11	model	model	NOUN
taxlaw-2861	38	12	exist	exist	VERB
taxlaw-2861	38	13	.	.	PUNCT
taxlaw-2861	39	1	see	see	VERB
taxlaw-2861	39	2	orly	orly	PROPN
taxlaw-2861	39	3	mazur	mazur	PROPN
taxlaw-2861	39	4	,	,	PUNCT
taxlaw-2861	39	5	taxing	tax	VERB
taxlaw-2861	39	6	social	social	ADJ
taxlaw-2861	39	7	impact	impact	NOUN
taxlaw-2861	39	8	bonds	bond	NOUN
taxlaw-2861	39	9	,	,	PUNCT
taxlaw-2861	39	10	20	20	NUM
taxlaw-2861	39	11	fla	fla	NOUN
taxlaw-2861	39	12	.	.	PUNCT
taxlaw-2861	40	1	tax	tax	PROPN
taxlaw-2861	40	2	rev	rev	PROPN
taxlaw-2861	40	3	.	.	PROPN
taxlaw-2861	40	4	431	431	NUM
taxlaw-2861	40	5	(	(	PUNCT
taxlaw-2861	40	6	2017	2017	NUM
taxlaw-2861	40	7	)	)	PUNCT
taxlaw-2861	40	8	.	.	PUNCT
taxlaw-2861	41	1	in	in	ADP
taxlaw-2861	41	2	this	this	DET
taxlaw-2861	41	3	article	article	NOUN
taxlaw-2861	41	4	,	,	PUNCT
taxlaw-2861	41	5	i	i	PRON
taxlaw-2861	41	6	use	use	VERB
taxlaw-2861	41	7	the	the	DET
taxlaw-2861	41	8	term	term	NOUN
taxlaw-2861	41	9	sib	sib	NOUN
taxlaw-2861	41	10	to	to	PART
taxlaw-2861	41	11	refer	refer	VERB
taxlaw-2861	41	12	to	to	ADP
taxlaw-2861	41	13	“	"	PUNCT
taxlaw-2861	41	14	a	a	DET
taxlaw-2861	41	15	relatively	relatively	ADV
taxlaw-2861	41	16	narrow	narrow	ADJ
taxlaw-2861	41	17	and	and	CCONJ
taxlaw-2861	41	18	truly	truly	ADV
taxlaw-2861	41	19	innovative	innovative	ADJ
taxlaw-2861	41	20	concept	concept	NOUN
taxlaw-2861	41	21	where	where	SCONJ
taxlaw-2861	41	22	payment	payment	NOUN
taxlaw-2861	41	23	from	from	ADP
taxlaw-2861	41	24	government	government	NOUN
taxlaw-2861	41	25	is	be	AUX
taxlaw-2861	41	26	tied	tie	VERB
taxlaw-2861	41	27	solely	solely	ADV
taxlaw-2861	41	28	to	to	ADP
taxlaw-2861	41	29	outcomes	outcome	NOUN
taxlaw-2861	41	30	and	and	CCONJ
taxlaw-2861	41	31	where	where	SCONJ
taxlaw-2861	41	32	government	government	NOUN
taxlaw-2861	41	33	places	place	VERB
taxlaw-2861	41	34	few	few	ADJ
taxlaw-2861	41	35	controls	control	NOUN
taxlaw-2861	41	36	on	on	ADP
taxlaw-2861	41	37	the	the	DET
taxlaw-2861	41	38	external	external	ADJ
taxlaw-2861	41	39	organization	organization	NOUN
taxlaw-2861	41	40	.	.	PUNCT
taxlaw-2861	41	41	”	"	PUNCT
taxlaw-2861	42	1	jitinder	jitinder	PROPN
taxlaw-2861	42	2	kohli	kohli	PROPN
taxlaw-2861	42	3	,	,	PUNCT
taxlaw-2861	42	4	douglas	douglas	PROPN
taxlaw-2861	42	5	j.	j.	PROPN
taxlaw-2861	42	6	besharov	besharov	PROPN
taxlaw-2861	42	7	&	&	CCONJ
taxlaw-2861	42	8	kristina	kristina	PROPN
taxlaw-2861	42	9	costa	costa	PROPN
taxlaw-2861	42	10	,	,	PUNCT
taxlaw-2861	42	11	ctr	ctr	PROPN
taxlaw-2861	42	12	.	.	PROPN
taxlaw-2861	43	1	for	for	ADP
taxlaw-2861	43	2	am	am	PROPN
taxlaw-2861	43	3	.	.	PUNCT
taxlaw-2861	44	1	progress	progress	NOUN
taxlaw-2861	44	2	,	,	PUNCT
taxlaw-2861	44	3	what	what	PRON
taxlaw-2861	44	4	are	be	AUX
taxlaw-2861	44	5	social	social	ADJ
taxlaw-2861	44	6	impact	impact	NOUN
taxlaw-2861	44	7	bonds	bond	NOUN
taxlaw-2861	44	8	:	:	PUNCT
taxlaw-2861	44	9	an	an	DET
taxlaw-2861	44	10	innovative	innovative	ADJ
taxlaw-2861	44	11	new	new	ADJ
taxlaw-2861	44	12	financing	financing	NOUN
taxlaw-2861	44	13	tool	tool	NOUN
taxlaw-2861	44	14	for	for	ADP
taxlaw-2861	44	15	social	social	ADJ
taxlaw-2861	44	16	programs	program	NOUN
taxlaw-2861	44	17	,	,	PUNCT
taxlaw-2861	44	18	2	2	NUM
taxlaw-2861	44	19	(	(	PUNCT
taxlaw-2861	44	20	mar	mar	PROPN
taxlaw-2861	44	21	.	.	PROPN
taxlaw-2861	44	22	22	22	NUM
taxlaw-2861	44	23	,	,	PUNCT
taxlaw-2861	44	24	2012	2012	NUM
taxlaw-2861	44	25	)	)	PUNCT
taxlaw-2861	44	26	,	,	PUNCT
taxlaw-2861	44	27	http://cdn.americanprogress.org/wpcontent/uploads/issues/2012/03/pdf/social_impact_bonds_brief.pdf	http://cdn.americanprogress.org/wpcontent/uploads/issues/2012/03/pdf/social_impact_bonds_brief.pdf	PROPN
taxlaw-2861	45	1	[	[	X
taxlaw-2861	45	2	https://perma.cc/and7-wk5h	https://perma.cc/and7-wk5h	X
taxlaw-2861	45	3	]	]	X
taxlaw-2861	45	4	.	.	PUNCT
taxlaw-2861	45	5	8	8	NUM
taxlaw-2861	45	6	see	see	VERB
taxlaw-2861	45	7	infra	infra	NOUN
taxlaw-2861	45	8	notes	note	VERB
taxlaw-2861	45	9	24–33	24–33	NUM
taxlaw-2861	45	10	and	and	CCONJ
taxlaw-2861	45	11	accompanying	accompany	VERB
taxlaw-2861	45	12	text	text	NOUN
taxlaw-2861	45	13	.	.	PUNCT
taxlaw-2861	46	1	144	144	NUM
taxlaw-2861	46	2	columbia	columbia	PROPN
taxlaw-2861	46	3	journal	journal	PROPN
taxlaw-2861	46	4	of	of	ADP
taxlaw-2861	46	5	tax	tax	NOUN
taxlaw-2861	46	6	law	law	NOUN
taxlaw-2861	46	7	[	[	AUX
taxlaw-2861	46	8	vol.9:141	vol.9:141	ADV
taxlaw-2861	46	9	already	already	ADV
taxlaw-2861	46	10	been	be	AUX
taxlaw-2861	46	11	launched	launch	VERB
taxlaw-2861	46	12	in	in	ADP
taxlaw-2861	46	13	communities	community	NOUN
taxlaw-2861	46	14	across	across	ADP
taxlaw-2861	46	15	the	the	DET
taxlaw-2861	46	16	country	country	NOUN
taxlaw-2861	46	17	and	and	CCONJ
taxlaw-2861	46	18	world	world	NOUN
taxlaw-2861	46	19	to	to	PART
taxlaw-2861	46	20	address	address	VERB
taxlaw-2861	46	21	issues	issue	NOUN
taxlaw-2861	46	22	ranging	range	VERB
taxlaw-2861	46	23	from	from	ADP
taxlaw-2861	46	24	unemployment	unemployment	NOUN
taxlaw-2861	46	25	and	and	CCONJ
taxlaw-2861	46	26	child	child	NOUN
taxlaw-2861	46	27	welfare	welfare	NOUN
taxlaw-2861	46	28	to	to	ADP
taxlaw-2861	46	29	education	education	NOUN
taxlaw-2861	46	30	and	and	CCONJ
taxlaw-2861	46	31	mental	mental	ADJ
taxlaw-2861	46	32	illness.9	illness.9	NOUN
taxlaw-2861	46	33	despite	despite	SCONJ
taxlaw-2861	46	34	this	this	DET
taxlaw-2861	46	35	initial	initial	ADJ
taxlaw-2861	46	36	excitement	excitement	NOUN
taxlaw-2861	46	37	,	,	PUNCT
taxlaw-2861	46	38	sibs	sib	NOUN
taxlaw-2861	46	39	have	have	AUX
taxlaw-2861	46	40	not	not	PART
taxlaw-2861	46	41	yet	yet	ADV
taxlaw-2861	46	42	generated	generate	VERB
taxlaw-2861	46	43	sufficient	sufficient	ADJ
taxlaw-2861	46	44	private	private	ADJ
taxlaw-2861	46	45	capital	capital	NOUN
taxlaw-2861	46	46	to	to	PART
taxlaw-2861	46	47	truly	truly	ADV
taxlaw-2861	46	48	make	make	VERB
taxlaw-2861	46	49	an	an	DET
taxlaw-2861	46	50	impact	impact	NOUN
taxlaw-2861	46	51	in	in	ADP
taxlaw-2861	46	52	the	the	DET
taxlaw-2861	46	53	united	united	PROPN
taxlaw-2861	46	54	states	states	PROPN
taxlaw-2861	46	55	.	.	PUNCT
taxlaw-2861	47	1	this	this	DET
taxlaw-2861	47	2	article	article	NOUN
taxlaw-2861	47	3	is	be	AUX
taxlaw-2861	47	4	the	the	DET
taxlaw-2861	47	5	first	first	ADJ
taxlaw-2861	47	6	to	to	PART
taxlaw-2861	47	7	argue	argue	VERB
taxlaw-2861	47	8	that	that	SCONJ
taxlaw-2861	47	9	u.s	u.s	PROPN
taxlaw-2861	47	10	.	.	PROPN
taxlaw-2861	47	11	tax	tax	NOUN
taxlaw-2861	47	12	law	law	NOUN
taxlaw-2861	47	13	is	be	AUX
taxlaw-2861	47	14	one	one	NUM
taxlaw-2861	47	15	factor	factor	NOUN
taxlaw-2861	47	16	that	that	PRON
taxlaw-2861	47	17	significantly	significantly	ADV
taxlaw-2861	47	18	contributes	contribute	VERB
taxlaw-2861	47	19	to	to	ADP
taxlaw-2861	47	20	the	the	DET
taxlaw-2861	47	21	lack	lack	NOUN
taxlaw-2861	47	22	of	of	ADP
taxlaw-2861	47	23	private	private	ADJ
taxlaw-2861	47	24	sib	sib	NOUN
taxlaw-2861	47	25	investments	investment	NOUN
taxlaw-2861	47	26	in	in	ADP
taxlaw-2861	47	27	the	the	DET
taxlaw-2861	47	28	united	united	PROPN
taxlaw-2861	47	29	states	states	PROPN
taxlaw-2861	47	30	.	.	PUNCT
taxlaw-2861	48	1	to	to	PART
taxlaw-2861	48	2	demonstrate	demonstrate	VERB
taxlaw-2861	48	3	the	the	DET
taxlaw-2861	48	4	chilling	chilling	ADJ
taxlaw-2861	48	5	effect	effect	NOUN
taxlaw-2861	48	6	that	that	SCONJ
taxlaw-2861	48	7	the	the	DET
taxlaw-2861	48	8	tax	tax	NOUN
taxlaw-2861	48	9	law	law	NOUN
taxlaw-2861	48	10	has	have	AUX
taxlaw-2861	48	11	on	on	ADP
taxlaw-2861	48	12	these	these	DET
taxlaw-2861	48	13	potentially	potentially	ADV
taxlaw-2861	48	14	powerful	powerful	ADJ
taxlaw-2861	48	15	investments	investment	NOUN
taxlaw-2861	48	16	,	,	PUNCT
taxlaw-2861	48	17	i	i	PRON
taxlaw-2861	48	18	first	first	ADV
taxlaw-2861	48	19	describe	describe	VERB
taxlaw-2861	48	20	the	the	DET
taxlaw-2861	48	21	concept	concept	NOUN
taxlaw-2861	48	22	of	of	ADP
taxlaw-2861	48	23	a	a	DET
taxlaw-2861	48	24	sib	sib	NOUN
taxlaw-2861	48	25	,	,	PUNCT
taxlaw-2861	48	26	its	its	PRON
taxlaw-2861	48	27	benefits	benefit	NOUN
taxlaw-2861	48	28	and	and	CCONJ
taxlaw-2861	48	29	limitations	limitation	NOUN
taxlaw-2861	48	30	,	,	PUNCT
taxlaw-2861	48	31	and	and	CCONJ
taxlaw-2861	48	32	the	the	DET
taxlaw-2861	48	33	likely	likely	ADJ
taxlaw-2861	48	34	tax	tax	NOUN
taxlaw-2861	48	35	implications	implication	NOUN
taxlaw-2861	48	36	to	to	ADP
taxlaw-2861	48	37	private	private	ADJ
taxlaw-2861	48	38	sib	sib	NOUN
taxlaw-2861	48	39	investors	investor	NOUN
taxlaw-2861	48	40	.	.	PUNCT
taxlaw-2861	49	1	against	against	ADP
taxlaw-2861	49	2	this	this	DET
taxlaw-2861	49	3	backdrop	backdrop	NOUN
taxlaw-2861	49	4	,	,	PUNCT
taxlaw-2861	49	5	i	i	PRON
taxlaw-2861	49	6	then	then	ADV
taxlaw-2861	49	7	consider	consider	VERB
taxlaw-2861	49	8	from	from	ADP
taxlaw-2861	49	9	a	a	DET
taxlaw-2861	49	10	normative	normative	ADJ
taxlaw-2861	49	11	perspective	perspective	NOUN
taxlaw-2861	49	12	whether	whether	SCONJ
taxlaw-2861	49	13	congress	congress	PROPN
taxlaw-2861	49	14	should	should	AUX
taxlaw-2861	49	15	modify	modify	VERB
taxlaw-2861	49	16	federal	federal	ADJ
taxlaw-2861	49	17	income	income	NOUN
taxlaw-2861	49	18	tax	tax	NOUN
taxlaw-2861	49	19	laws	law	NOUN
taxlaw-2861	49	20	to	to	PART
taxlaw-2861	49	21	make	make	VERB
taxlaw-2861	49	22	sibs	sib	NOUN
taxlaw-2861	49	23	a	a	DET
taxlaw-2861	49	24	more	more	ADJ
taxlaw-2861	49	25	tax	tax	NOUN
taxlaw-2861	49	26	-	-	PUNCT
taxlaw-2861	49	27	favored	favor	VERB
taxlaw-2861	49	28	investment	investment	NOUN
taxlaw-2861	49	29	for	for	ADP
taxlaw-2861	49	30	private	private	ADJ
taxlaw-2861	49	31	investors	investor	NOUN
taxlaw-2861	49	32	.	.	PUNCT
taxlaw-2861	50	1	my	my	PRON
taxlaw-2861	50	2	conclusion	conclusion	NOUN
taxlaw-2861	50	3	is	be	AUX
taxlaw-2861	50	4	that	that	SCONJ
taxlaw-2861	50	5	a	a	DET
taxlaw-2861	50	6	tax	tax	NOUN
taxlaw-2861	50	7	policy	policy	NOUN
taxlaw-2861	50	8	change	change	NOUN
taxlaw-2861	50	9	is	be	AUX
taxlaw-2861	50	10	needed	need	VERB
taxlaw-2861	50	11	.	.	PUNCT
taxlaw-2861	51	1	first	first	ADV
taxlaw-2861	51	2	,	,	PUNCT
taxlaw-2861	51	3	private	private	ADJ
taxlaw-2861	51	4	investors	investor	NOUN
taxlaw-2861	51	5	who	who	PRON
taxlaw-2861	51	6	participate	participate	VERB
taxlaw-2861	51	7	in	in	ADP
taxlaw-2861	51	8	sib	sib	PROPN
taxlaw-2861	51	9	investments	investment	NOUN
taxlaw-2861	51	10	are	be	AUX
taxlaw-2861	51	11	subject	subject	ADJ
taxlaw-2861	51	12	to	to	ADP
taxlaw-2861	51	13	unnecessary	unnecessary	ADJ
taxlaw-2861	51	14	compliance	compliance	NOUN
taxlaw-2861	51	15	risks	risk	NOUN
taxlaw-2861	51	16	.	.	PUNCT
taxlaw-2861	52	1	tax	tax	NOUN
taxlaw-2861	52	2	compliance	compliance	NOUN
taxlaw-2861	52	3	risks	risk	NOUN
taxlaw-2861	52	4	arise	arise	VERB
taxlaw-2861	52	5	because	because	SCONJ
taxlaw-2861	52	6	the	the	DET
taxlaw-2861	52	7	federal	federal	ADJ
taxlaw-2861	52	8	income	income	NOUN
taxlaw-2861	52	9	tax	tax	NOUN
taxlaw-2861	52	10	consequences	consequence	NOUN
taxlaw-2861	52	11	to	to	ADP
taxlaw-2861	52	12	investors	investor	NOUN
taxlaw-2861	52	13	who	who	PRON
taxlaw-2861	52	14	participate	participate	VERB
taxlaw-2861	52	15	in	in	ADP
taxlaw-2861	52	16	sib	sib	PROPN
taxlaw-2861	52	17	investments	investment	NOUN
taxlaw-2861	52	18	are	be	AUX
taxlaw-2861	52	19	unclear	unclear	ADJ
taxlaw-2861	52	20	under	under	ADP
taxlaw-2861	52	21	current	current	ADJ
taxlaw-2861	52	22	law	law	NOUN
taxlaw-2861	52	23	.	.	PUNCT
taxlaw-2861	53	1	given	give	VERB
taxlaw-2861	53	2	this	this	DET
taxlaw-2861	53	3	ambiguity	ambiguity	NOUN
taxlaw-2861	53	4	,	,	PUNCT
taxlaw-2861	53	5	sib	sib	NOUN
taxlaw-2861	53	6	investors	investor	NOUN
taxlaw-2861	53	7	may	may	AUX
taxlaw-2861	53	8	find	find	VERB
taxlaw-2861	53	9	it	it	PRON
taxlaw-2861	53	10	difficult	difficult	ADJ
taxlaw-2861	53	11	to	to	PART
taxlaw-2861	53	12	confidently	confidently	ADV
taxlaw-2861	53	13	compute	compute	VERB
taxlaw-2861	53	14	and	and	CCONJ
taxlaw-2861	53	15	assess	assess	VERB
taxlaw-2861	53	16	their	their	PRON
taxlaw-2861	53	17	tax	tax	NOUN
taxlaw-2861	53	18	liability	liability	NOUN
taxlaw-2861	53	19	.	.	PUNCT
taxlaw-2861	54	1	modifying	modify	VERB
taxlaw-2861	54	2	the	the	DET
taxlaw-2861	54	3	tax	tax	NOUN
taxlaw-2861	54	4	law	law	NOUN
taxlaw-2861	54	5	would	would	AUX
taxlaw-2861	54	6	provide	provide	VERB
taxlaw-2861	54	7	investors	investor	NOUN
taxlaw-2861	54	8	with	with	ADP
taxlaw-2861	54	9	additional	additional	ADJ
taxlaw-2861	54	10	guidance	guidance	NOUN
taxlaw-2861	54	11	in	in	ADP
taxlaw-2861	54	12	this	this	DET
taxlaw-2861	54	13	area	area	NOUN
taxlaw-2861	54	14	,	,	PUNCT
taxlaw-2861	54	15	thereby	thereby	ADV
taxlaw-2861	54	16	minimizing	minimize	VERB
taxlaw-2861	54	17	tax	tax	NOUN
taxlaw-2861	54	18	uncertainty	uncertainty	NOUN
taxlaw-2861	54	19	,	,	PUNCT
taxlaw-2861	54	20	taxpayer	taxpayer	NOUN
taxlaw-2861	54	21	audit	audit	NOUN
taxlaw-2861	54	22	risks	risk	NOUN
taxlaw-2861	54	23	,	,	PUNCT
taxlaw-2861	54	24	and	and	CCONJ
taxlaw-2861	54	25	any	any	DET
taxlaw-2861	54	26	accompanying	accompanying	ADJ
taxlaw-2861	54	27	deterrent	deterrent	NOUN
taxlaw-2861	54	28	effects	effect	NOUN
taxlaw-2861	54	29	.	.	PUNCT
taxlaw-2861	55	1	second	second	ADJ
taxlaw-2861	55	2	,	,	PUNCT
taxlaw-2861	55	3	sib	sib	NOUN
taxlaw-2861	55	4	investors	investor	NOUN
taxlaw-2861	55	5	most	most	ADV
taxlaw-2861	55	6	likely	likely	ADV
taxlaw-2861	55	7	do	do	AUX
taxlaw-2861	55	8	not	not	PART
taxlaw-2861	55	9	benefit	benefit	VERB
taxlaw-2861	55	10	from	from	ADP
taxlaw-2861	55	11	tax	tax	NOUN
taxlaw-2861	55	12	preferences	preference	NOUN
taxlaw-2861	55	13	that	that	PRON
taxlaw-2861	55	14	are	be	AUX
taxlaw-2861	55	15	extended	extend	VERB
taxlaw-2861	55	16	to	to	ADP
taxlaw-2861	55	17	comparable	comparable	ADJ
taxlaw-2861	55	18	investments	investment	NOUN
taxlaw-2861	55	19	.	.	PUNCT
taxlaw-2861	56	1	for	for	ADP
taxlaw-2861	56	2	instance	instance	NOUN
taxlaw-2861	56	3	,	,	PUNCT
taxlaw-2861	56	4	traditional	traditional	ADJ
taxlaw-2861	56	5	stock	stock	NOUN
taxlaw-2861	56	6	investments	investment	NOUN
taxlaw-2861	56	7	share	share	VERB
taxlaw-2861	56	8	many	many	ADJ
taxlaw-2861	56	9	economic	economic	ADJ
taxlaw-2861	56	10	features	feature	NOUN
taxlaw-2861	56	11	with	with	ADP
taxlaw-2861	56	12	sib	sib	NOUN
taxlaw-2861	56	13	investments	investment	NOUN
taxlaw-2861	56	14	,	,	PUNCT
taxlaw-2861	56	15	but	but	CCONJ
taxlaw-2861	56	16	are	be	AUX
taxlaw-2861	56	17	taxed	tax	VERB
taxlaw-2861	56	18	at	at	ADP
taxlaw-2861	56	19	preferential	preferential	ADJ
taxlaw-2861	56	20	rates	rate	NOUN
taxlaw-2861	56	21	and	and	CCONJ
taxlaw-2861	56	22	generally	generally	ADV
taxlaw-2861	56	23	only	only	ADV
taxlaw-2861	56	24	subject	subject	ADJ
taxlaw-2861	56	25	to	to	ADP
taxlaw-2861	56	26	tax	tax	NOUN
taxlaw-2861	56	27	at	at	ADP
taxlaw-2861	56	28	the	the	DET
taxlaw-2861	56	29	time	time	NOUN
taxlaw-2861	56	30	at	at	ADP
taxlaw-2861	56	31	which	which	PRON
taxlaw-2861	56	32	the	the	DET
taxlaw-2861	56	33	investment	investment	NOUN
taxlaw-2861	56	34	is	be	AUX
taxlaw-2861	56	35	disposed	dispose	VERB
taxlaw-2861	56	36	.	.	PUNCT
taxlaw-2861	57	1	on	on	ADP
taxlaw-2861	57	2	the	the	DET
taxlaw-2861	57	3	other	other	ADJ
taxlaw-2861	57	4	hand	hand	NOUN
taxlaw-2861	57	5	,	,	PUNCT
taxlaw-2861	57	6	sib	sib	NOUN
taxlaw-2861	57	7	investments	investment	NOUN
taxlaw-2861	57	8	are	be	AUX
taxlaw-2861	57	9	likely	likely	ADJ
taxlaw-2861	57	10	to	to	PART
taxlaw-2861	57	11	give	give	VERB
taxlaw-2861	57	12	rise	rise	NOUN
taxlaw-2861	57	13	to	to	ADP
taxlaw-2861	57	14	lower	low	ADJ
taxlaw-2861	57	15	rates	rate	NOUN
taxlaw-2861	57	16	of	of	ADP
taxlaw-2861	57	17	return	return	NOUN
taxlaw-2861	57	18	that	that	PRON
taxlaw-2861	57	19	are	be	AUX
taxlaw-2861	57	20	subject	subject	ADJ
taxlaw-2861	57	21	to	to	ADP
taxlaw-2861	57	22	tax	tax	NOUN
taxlaw-2861	57	23	at	at	ADP
taxlaw-2861	57	24	higher	high	ADJ
taxlaw-2861	57	25	non	non	ADJ
taxlaw-2861	57	26	-	-	ADJ
taxlaw-2861	57	27	preferential	preferential	ADJ
taxlaw-2861	57	28	tax	tax	NOUN
taxlaw-2861	57	29	rates	rate	NOUN
taxlaw-2861	57	30	throughout	throughout	ADP
taxlaw-2861	57	31	the	the	DET
taxlaw-2861	57	32	term	term	NOUN
taxlaw-2861	57	33	of	of	ADP
taxlaw-2861	57	34	the	the	DET
taxlaw-2861	57	35	investment	investment	NOUN
taxlaw-2861	57	36	.	.	PUNCT
taxlaw-2861	58	1	municipal	municipal	ADJ
taxlaw-2861	58	2	bonds	bond	NOUN
taxlaw-2861	58	3	are	be	AUX
taxlaw-2861	58	4	also	also	ADV
taxlaw-2861	58	5	similar	similar	ADJ
taxlaw-2861	58	6	in	in	ADP
taxlaw-2861	58	7	many	many	ADJ
taxlaw-2861	58	8	respects	respect	NOUN
taxlaw-2861	58	9	to	to	ADP
taxlaw-2861	58	10	sibs	sib	NOUN
taxlaw-2861	58	11	in	in	ADP
taxlaw-2861	58	12	terms	term	NOUN
taxlaw-2861	58	13	of	of	ADP
taxlaw-2861	58	14	their	their	PRON
taxlaw-2861	58	15	goals	goal	NOUN
taxlaw-2861	58	16	and	and	CCONJ
taxlaw-2861	58	17	rate	rate	NOUN
taxlaw-2861	58	18	of	of	ADP
taxlaw-2861	58	19	return	return	NOUN
taxlaw-2861	58	20	,	,	PUNCT
taxlaw-2861	58	21	but	but	CCONJ
taxlaw-2861	58	22	unlike	unlike	ADP
taxlaw-2861	58	23	sibs	sib	NOUN
taxlaw-2861	58	24	,	,	PUNCT
taxlaw-2861	58	25	these	these	DET
taxlaw-2861	58	26	bonds	bond	NOUN
taxlaw-2861	58	27	are	be	AUX
taxlaw-2861	58	28	generally	generally	ADV
taxlaw-2861	58	29	exempt	exempt	ADJ
taxlaw-2861	58	30	from	from	ADP
taxlaw-2861	58	31	taxation	taxation	NOUN
taxlaw-2861	58	32	.	.	PUNCT
taxlaw-2861	59	1	thus	thus	ADV
taxlaw-2861	59	2	,	,	PUNCT
taxlaw-2861	59	3	sib	sib	NOUN
taxlaw-2861	59	4	investors	investor	NOUN
taxlaw-2861	59	5	face	face	VERB
taxlaw-2861	59	6	an	an	DET
taxlaw-2861	59	7	additional	additional	ADJ
taxlaw-2861	59	8	tax	tax	NOUN
taxlaw-2861	59	9	burden	burden	NOUN
taxlaw-2861	59	10	relative	relative	ADJ
taxlaw-2861	59	11	to	to	ADP
taxlaw-2861	59	12	other	other	ADJ
taxlaw-2861	59	13	investors	investor	NOUN
taxlaw-2861	59	14	.	.	PUNCT
taxlaw-2861	60	1	this	this	DET
taxlaw-2861	60	2	high	high	ADJ
taxlaw-2861	60	3	tax	tax	NOUN
taxlaw-2861	60	4	cost	cost	NOUN
taxlaw-2861	60	5	is	be	AUX
taxlaw-2861	60	6	likely	likely	ADJ
taxlaw-2861	60	7	to	to	PART
taxlaw-2861	60	8	disincentivize	disincentivize	VERB
taxlaw-2861	60	9	large	large	ADJ
taxlaw-2861	60	10	-	-	PUNCT
taxlaw-2861	60	11	scale	scale	NOUN
taxlaw-2861	60	12	private	private	ADJ
taxlaw-2861	60	13	investment	investment	NOUN
taxlaw-2861	60	14	in	in	ADP
taxlaw-2861	60	15	sibs	sib	NOUN
taxlaw-2861	60	16	despite	despite	SCONJ
taxlaw-2861	60	17	the	the	DET
taxlaw-2861	60	18	potential	potential	NOUN
taxlaw-2861	60	19	of	of	ADP
taxlaw-2861	60	20	sibs	sib	NOUN
taxlaw-2861	60	21	to	to	PART
taxlaw-2861	60	22	improve	improve	VERB
taxlaw-2861	60	23	the	the	DET
taxlaw-2861	60	24	social	social	ADJ
taxlaw-2861	60	25	service	service	NOUN
taxlaw-2861	60	26	system	system	NOUN
taxlaw-2861	60	27	in	in	ADP
taxlaw-2861	60	28	the	the	DET
taxlaw-2861	60	29	united	united	PROPN
taxlaw-2861	60	30	states	states	PROPN
taxlaw-2861	60	31	or	or	CCONJ
taxlaw-2861	60	32	at	at	ADP
taxlaw-2861	60	33	least	least	ADJ
taxlaw-2861	60	34	move	move	VERB
taxlaw-2861	60	35	us	we	PRON
taxlaw-2861	60	36	toward	toward	ADP
taxlaw-2861	60	37	a	a	DET
taxlaw-2861	60	38	more	more	ADJ
taxlaw-2861	60	39	evidence	evidence	NOUN
taxlaw-2861	60	40	-	-	PUNCT
taxlaw-2861	60	41	based	base	VERB
taxlaw-2861	60	42	,	,	PUNCT
taxlaw-2861	60	43	collaborative	collaborative	ADJ
taxlaw-2861	60	44	delivery	delivery	NOUN
taxlaw-2861	60	45	of	of	ADP
taxlaw-2861	60	46	social	social	ADJ
taxlaw-2861	60	47	services	service	NOUN
taxlaw-2861	60	48	.	.	PUNCT
taxlaw-2861	61	1	lastly	lastly	ADV
taxlaw-2861	61	2	,	,	PUNCT
taxlaw-2861	61	3	these	these	DET
taxlaw-2861	61	4	tax	tax	NOUN
taxlaw-2861	61	5	policies	policy	NOUN
taxlaw-2861	61	6	,	,	PUNCT
taxlaw-2861	61	7	together	together	ADV
taxlaw-2861	61	8	with	with	ADP
taxlaw-2861	61	9	the	the	DET
taxlaw-2861	61	10	currently	currently	ADV
taxlaw-2861	61	11	relatively	relatively	ADV
taxlaw-2861	61	12	low	low	ADJ
taxlaw-2861	61	13	rate	rate	NOUN
taxlaw-2861	61	14	of	of	ADP
taxlaw-2861	61	15	return	return	NOUN
taxlaw-2861	61	16	on	on	ADP
taxlaw-2861	61	17	risky	risky	ADJ
taxlaw-2861	61	18	sib	sib	NOUN
taxlaw-2861	61	19	investments	investment	NOUN
taxlaw-2861	61	20	,	,	PUNCT
taxlaw-2861	61	21	significantly	significantly	ADV
taxlaw-2861	61	22	impact	impact	VERB
taxlaw-2861	61	23	the	the	DET
taxlaw-2861	61	24	availability	availability	NOUN
taxlaw-2861	61	25	of	of	ADP
taxlaw-2861	61	26	the	the	DET
taxlaw-2861	61	27	private	private	ADJ
taxlaw-2861	61	28	capital	capital	NOUN
taxlaw-2861	61	29	required	require	VERB
taxlaw-2861	61	30	for	for	ADP
taxlaw-2861	61	31	sib	sib	NOUN
taxlaw-2861	61	32	investments	investment	NOUN
taxlaw-2861	61	33	to	to	PART
taxlaw-2861	61	34	achieve	achieve	VERB
taxlaw-2861	61	35	their	their	PRON
taxlaw-2861	61	36	goals	goal	NOUN
taxlaw-2861	61	37	.	.	PUNCT
taxlaw-2861	62	1	however	however	ADV
taxlaw-2861	62	2	,	,	PUNCT
taxlaw-2861	62	3	there	there	PRON
taxlaw-2861	62	4	is	be	VERB
taxlaw-2861	62	5	no	no	DET
taxlaw-2861	62	6	sound	sound	ADJ
taxlaw-2861	62	7	policy	policy	NOUN
taxlaw-2861	62	8	basis	basis	NOUN
taxlaw-2861	62	9	for	for	ADP
taxlaw-2861	62	10	these	these	DET
taxlaw-2861	62	11	distinctions	distinction	NOUN
taxlaw-2861	62	12	.	.	PUNCT
taxlaw-2861	63	1	thus	thus	ADV
taxlaw-2861	63	2	,	,	PUNCT
taxlaw-2861	63	3	the	the	DET
taxlaw-2861	63	4	unfavorable	unfavorable	ADJ
taxlaw-2861	63	5	tax	tax	NOUN
taxlaw-2861	63	6	treatment	treatment	NOUN
taxlaw-2861	63	7	of	of	ADP
taxlaw-2861	63	8	sib	sib	NOUN
taxlaw-2861	63	9	investments	investment	NOUN
taxlaw-2861	63	10	unjustifiably	unjustifiably	ADV
taxlaw-2861	63	11	increases	increase	VERB
taxlaw-2861	63	12	administrative	administrative	ADJ
taxlaw-2861	63	13	complexity	complexity	NOUN
taxlaw-2861	63	14	,	,	PUNCT
taxlaw-2861	63	15	distorts	distort	VERB
taxlaw-2861	63	16	investment	investment	NOUN
taxlaw-2861	63	17	decisions	decision	NOUN
taxlaw-2861	63	18	,	,	PUNCT
taxlaw-2861	63	19	and	and	CCONJ
taxlaw-2861	63	20	creates	create	VERB
taxlaw-2861	63	21	inequities	inequity	NOUN
taxlaw-2861	63	22	among	among	ADP
taxlaw-2861	63	23	similarly	similarly	ADV
taxlaw-2861	63	24	situated	situated	ADJ
taxlaw-2861	63	25	investors	investor	NOUN
taxlaw-2861	63	26	.	.	PUNCT
taxlaw-2861	64	1	given	give	VERB
taxlaw-2861	64	2	these	these	DET
taxlaw-2861	64	3	negative	negative	ADJ
taxlaw-2861	64	4	policy	policy	NOUN
taxlaw-2861	64	5	implications	implication	NOUN
taxlaw-2861	64	6	,	,	PUNCT
taxlaw-2861	64	7	the	the	DET
taxlaw-2861	64	8	government	government	NOUN
taxlaw-2861	64	9	should	should	AUX
taxlaw-2861	64	10	create	create	VERB
taxlaw-2861	64	11	a	a	DET
taxlaw-2861	64	12	more	more	ADV
taxlaw-2861	64	13	favorable	favorable	ADJ
taxlaw-2861	64	14	regulatory	regulatory	ADJ
taxlaw-2861	64	15	environment	environment	NOUN
taxlaw-2861	64	16	that	that	PRON
taxlaw-2861	64	17	does	do	AUX
taxlaw-2861	64	18	not	not	PART
taxlaw-2861	64	19	deter	deter	VERB
taxlaw-2861	64	20	private	private	ADJ
taxlaw-2861	64	21	investments	investment	NOUN
taxlaw-2861	64	22	in	in	ADP
taxlaw-2861	64	23	sibs.10	sibs.10	NOUN
taxlaw-2861	64	24	in	in	ADP
taxlaw-2861	64	25	short	short	ADJ
taxlaw-2861	64	26	,	,	PUNCT
taxlaw-2861	64	27	this	this	DET
taxlaw-2861	64	28	article	article	NOUN
taxlaw-2861	64	29	proposes	propose	VERB
taxlaw-2861	64	30	several	several	ADJ
taxlaw-2861	64	31	potential	potential	ADJ
taxlaw-2861	64	32	tax	tax	NOUN
taxlaw-2861	64	33	policy	policy	NOUN
taxlaw-2861	64	34	solutions	solution	NOUN
taxlaw-2861	64	35	to	to	PART
taxlaw-2861	64	36	minimize	minimize	VERB
taxlaw-2861	64	37	the	the	DET
taxlaw-2861	64	38	current	current	ADJ
taxlaw-2861	64	39	tax	tax	NOUN
taxlaw-2861	64	40	burdens	burden	NOUN
taxlaw-2861	64	41	imposed	impose	VERB
taxlaw-2861	64	42	on	on	ADP
taxlaw-2861	64	43	private	private	ADJ
taxlaw-2861	64	44	sib	sib	NOUN
taxlaw-2861	64	45	investors	investor	NOUN
taxlaw-2861	64	46	.	.	PUNCT
taxlaw-2861	65	1	the	the	DET
taxlaw-2861	65	2	tax	tax	NOUN
taxlaw-2861	65	3	policy	policy	NOUN
taxlaw-2861	65	4	options	option	NOUN
taxlaw-2861	65	5	include	include	VERB
taxlaw-2861	65	6	subjecting	subject	VERB
taxlaw-2861	65	7	the	the	DET
taxlaw-2861	65	8	sib	sib	NOUN
taxlaw-2861	65	9	investment	investment	NOUN
taxlaw-2861	65	10	earnings	earning	NOUN
taxlaw-2861	65	11	to	to	ADP
taxlaw-2861	65	12	preferential	preferential	ADJ
taxlaw-2861	65	13	tax	tax	NOUN
taxlaw-2861	65	14	treatment	treatment	NOUN
taxlaw-2861	65	15	,	,	PUNCT
taxlaw-2861	65	16	exempting	exempt	VERB
taxlaw-2861	65	17	the	the	DET
taxlaw-2861	65	18	earnings	earning	NOUN
taxlaw-2861	65	19	from	from	ADP
taxlaw-2861	65	20	taxation	taxation	NOUN
taxlaw-2861	65	21	,	,	PUNCT
taxlaw-2861	65	22	or	or	CCONJ
taxlaw-2861	65	23	granting	grant	VERB
taxlaw-2861	65	24	investors	investor	NOUN
taxlaw-2861	65	25	a	a	DET
taxlaw-2861	65	26	deduction	deduction	NOUN
taxlaw-2861	65	27	for	for	ADP
taxlaw-2861	65	28	income	income	NOUN
taxlaw-2861	65	29	tax	tax	NOUN
taxlaw-2861	65	30	purposes	purpose	NOUN
taxlaw-2861	65	31	at	at	ADP
taxlaw-2861	65	32	the	the	DET
taxlaw-2861	65	33	9	9	NUM
taxlaw-2861	65	34	see	see	NOUN
taxlaw-2861	65	35	infra	infra	NOUN
taxlaw-2861	65	36	notes	note	VERB
taxlaw-2861	65	37	21–23	21–23	NUM
taxlaw-2861	65	38	and	and	CCONJ
taxlaw-2861	65	39	accompanying	accompany	VERB
taxlaw-2861	65	40	text	text	NOUN
taxlaw-2861	65	41	.	.	PUNCT
taxlaw-2861	66	1	10	10	NUM
taxlaw-2861	66	2	to	to	PART
taxlaw-2861	66	3	prevent	prevent	VERB
taxlaw-2861	66	4	the	the	DET
taxlaw-2861	66	5	current	current	ADJ
taxlaw-2861	66	6	tax	tax	NOUN
taxlaw-2861	66	7	law	law	NOUN
taxlaw-2861	66	8	from	from	ADP
taxlaw-2861	66	9	hindering	hinder	VERB
taxlaw-2861	66	10	the	the	DET
taxlaw-2861	66	11	development	development	NOUN
taxlaw-2861	66	12	of	of	ADP
taxlaw-2861	66	13	sibs	sib	NOUN
taxlaw-2861	66	14	in	in	ADP
taxlaw-2861	66	15	the	the	DET
taxlaw-2861	66	16	united	united	PROPN
taxlaw-2861	66	17	states	states	PROPN
taxlaw-2861	66	18	,	,	PUNCT
taxlaw-2861	66	19	legislative	legislative	ADJ
taxlaw-2861	66	20	or	or	CCONJ
taxlaw-2861	66	21	regulatory	regulatory	ADJ
taxlaw-2861	66	22	action	action	NOUN
taxlaw-2861	66	23	is	be	AUX
taxlaw-2861	66	24	also	also	ADV
taxlaw-2861	66	25	needed	need	VERB
taxlaw-2861	66	26	to	to	PART
taxlaw-2861	66	27	address	address	VERB
taxlaw-2861	66	28	the	the	DET
taxlaw-2861	66	29	current	current	ADJ
taxlaw-2861	66	30	limitations	limitation	NOUN
taxlaw-2861	66	31	on	on	ADP
taxlaw-2861	66	32	investments	investment	NOUN
taxlaw-2861	66	33	by	by	ADP
taxlaw-2861	66	34	non	non	ADJ
taxlaw-2861	66	35	-	-	ADJ
taxlaw-2861	66	36	profit	profit	ADJ
taxlaw-2861	66	37	organizations	organization	NOUN
taxlaw-2861	66	38	and	and	CCONJ
taxlaw-2861	66	39	private	private	ADJ
taxlaw-2861	66	40	foundations	foundation	NOUN
taxlaw-2861	66	41	.	.	PUNCT
taxlaw-2861	67	1	a	a	DET
taxlaw-2861	67	2	discussion	discussion	NOUN
taxlaw-2861	67	3	of	of	ADP
taxlaw-2861	67	4	the	the	DET
taxlaw-2861	67	5	necessary	necessary	ADJ
taxlaw-2861	67	6	changes	change	NOUN
taxlaw-2861	67	7	to	to	PART
taxlaw-2861	67	8	encourage	encourage	VERB
taxlaw-2861	67	9	investments	investment	NOUN
taxlaw-2861	67	10	by	by	ADP
taxlaw-2861	67	11	these	these	DET
taxlaw-2861	67	12	entities	entity	NOUN
taxlaw-2861	67	13	is	be	AUX
taxlaw-2861	67	14	beyond	beyond	ADP
taxlaw-2861	67	15	the	the	DET
taxlaw-2861	67	16	scope	scope	NOUN
taxlaw-2861	67	17	of	of	ADP
taxlaw-2861	67	18	this	this	DET
taxlaw-2861	67	19	article	article	NOUN
taxlaw-2861	67	20	.	.	PUNCT
taxlaw-2861	68	1	2017	2017	NUM
taxlaw-2861	68	2	]	]	PUNCT
taxlaw-2861	68	3	social	social	ADJ
taxlaw-2861	68	4	impact	impact	NOUN
taxlaw-2861	68	5	bonds	bond	NOUN
taxlaw-2861	68	6	145	145	NUM
taxlaw-2861	68	7	time	time	NOUN
taxlaw-2861	68	8	they	they	PRON
taxlaw-2861	68	9	make	make	VERB
taxlaw-2861	68	10	a	a	DET
taxlaw-2861	68	11	sib	sib	NOUN
taxlaw-2861	68	12	investment	investment	NOUN
taxlaw-2861	68	13	.	.	PUNCT
taxlaw-2861	69	1	each	each	DET
taxlaw-2861	69	2	alternative	alternative	NOUN
taxlaw-2861	69	3	would	would	AUX
taxlaw-2861	69	4	minimize	minimize	VERB
taxlaw-2861	69	5	some	some	PRON
taxlaw-2861	69	6	of	of	ADP
taxlaw-2861	69	7	the	the	DET
taxlaw-2861	69	8	deterrent	deterrent	NOUN
taxlaw-2861	69	9	effects	effect	NOUN
taxlaw-2861	69	10	that	that	SCONJ
taxlaw-2861	69	11	the	the	DET
taxlaw-2861	69	12	tax	tax	NOUN
taxlaw-2861	69	13	law	law	NOUN
taxlaw-2861	69	14	currently	currently	ADV
taxlaw-2861	69	15	imposes	impose	VERB
taxlaw-2861	69	16	on	on	ADP
taxlaw-2861	69	17	sib	sib	NOUN
taxlaw-2861	69	18	investments	investment	NOUN
taxlaw-2861	69	19	by	by	ADP
taxlaw-2861	69	20	treating	treat	VERB
taxlaw-2861	69	21	these	these	DET
taxlaw-2861	69	22	investments	investment	NOUN
taxlaw-2861	69	23	more	more	ADV
taxlaw-2861	69	24	in	in	ADP
taxlaw-2861	69	25	parity	parity	NOUN
taxlaw-2861	69	26	with	with	ADP
taxlaw-2861	69	27	similar	similar	ADJ
taxlaw-2861	69	28	investments	investment	NOUN
taxlaw-2861	69	29	.	.	PUNCT
taxlaw-2861	70	1	as	as	ADP
taxlaw-2861	70	2	a	a	DET
taxlaw-2861	70	3	result	result	NOUN
taxlaw-2861	70	4	,	,	PUNCT
taxlaw-2861	70	5	these	these	DET
taxlaw-2861	70	6	changes	change	NOUN
taxlaw-2861	70	7	would	would	AUX
taxlaw-2861	70	8	mitigate	mitigate	VERB
taxlaw-2861	70	9	some	some	PRON
taxlaw-2861	70	10	of	of	ADP
taxlaw-2861	70	11	the	the	DET
taxlaw-2861	70	12	risk	risk	NOUN
taxlaw-2861	70	13	that	that	PRON
taxlaw-2861	70	14	investors	investor	NOUN
taxlaw-2861	70	15	assume	assume	VERB
taxlaw-2861	70	16	when	when	SCONJ
taxlaw-2861	70	17	they	they	PRON
taxlaw-2861	70	18	invest	invest	VERB
taxlaw-2861	70	19	in	in	ADP
taxlaw-2861	70	20	these	these	DET
taxlaw-2861	70	21	speculative	speculative	ADJ
taxlaw-2861	70	22	financial	financial	ADJ
taxlaw-2861	70	23	instruments	instrument	NOUN
taxlaw-2861	70	24	and	and	CCONJ
taxlaw-2861	70	25	enable	enable	VERB
taxlaw-2861	70	26	sibs	sib	NOUN
taxlaw-2861	70	27	to	to	PART
taxlaw-2861	70	28	compete	compete	VERB
taxlaw-2861	70	29	more	more	ADV
taxlaw-2861	70	30	fairly	fairly	ADV
taxlaw-2861	70	31	for	for	ADP
taxlaw-2861	70	32	a	a	DET
taxlaw-2861	70	33	share	share	NOUN
taxlaw-2861	70	34	of	of	ADP
taxlaw-2861	70	35	private	private	ADJ
taxlaw-2861	70	36	capital	capital	NOUN
taxlaw-2861	70	37	.	.	PUNCT
taxlaw-2861	71	1	part	part	NOUN
taxlaw-2861	71	2	i	i	PRON
taxlaw-2861	71	3	describes	describe	VERB
taxlaw-2861	71	4	the	the	DET
taxlaw-2861	71	5	emergence	emergence	NOUN
taxlaw-2861	71	6	of	of	ADP
taxlaw-2861	71	7	this	this	DET
taxlaw-2861	71	8	new	new	ADJ
taxlaw-2861	71	9	social	social	ADJ
taxlaw-2861	71	10	financing	financing	NOUN
taxlaw-2861	71	11	instrument	instrument	NOUN
taxlaw-2861	71	12	and	and	CCONJ
taxlaw-2861	71	13	its	its	PRON
taxlaw-2861	71	14	potential	potential	NOUN
taxlaw-2861	71	15	to	to	PART
taxlaw-2861	71	16	revolutionize	revolutionize	VERB
taxlaw-2861	71	17	how	how	SCONJ
taxlaw-2861	71	18	we	we	PRON
taxlaw-2861	71	19	fund	fund	VERB
taxlaw-2861	71	20	social	social	ADJ
taxlaw-2861	71	21	services	service	NOUN
taxlaw-2861	71	22	as	as	ADV
taxlaw-2861	71	23	well	well	ADV
taxlaw-2861	71	24	as	as	ADP
taxlaw-2861	71	25	its	its	PRON
taxlaw-2861	71	26	limitations	limitation	NOUN
taxlaw-2861	71	27	.	.	PUNCT
taxlaw-2861	72	1	part	part	NOUN
taxlaw-2861	72	2	ii	ii	PROPN
taxlaw-2861	72	3	explains	explain	VERB
taxlaw-2861	72	4	the	the	DET
taxlaw-2861	72	5	current	current	ADJ
taxlaw-2861	72	6	tax	tax	NOUN
taxlaw-2861	72	7	treatment	treatment	NOUN
taxlaw-2861	72	8	of	of	ADP
taxlaw-2861	72	9	sib	sib	NOUN
taxlaw-2861	72	10	investments	investment	NOUN
taxlaw-2861	72	11	and	and	CCONJ
taxlaw-2861	72	12	illustrates	illustrate	VERB
taxlaw-2861	72	13	how	how	SCONJ
taxlaw-2861	72	14	the	the	DET
taxlaw-2861	72	15	current	current	ADJ
taxlaw-2861	72	16	state	state	NOUN
taxlaw-2861	72	17	of	of	ADP
taxlaw-2861	72	18	the	the	DET
taxlaw-2861	72	19	law	law	NOUN
taxlaw-2861	72	20	treats	treat	VERB
taxlaw-2861	72	21	private	private	ADJ
taxlaw-2861	72	22	sib	sib	NOUN
taxlaw-2861	72	23	investments	investment	NOUN
taxlaw-2861	72	24	unfavorably	unfavorably	ADV
taxlaw-2861	72	25	relative	relative	ADJ
taxlaw-2861	72	26	to	to	ADP
taxlaw-2861	72	27	other	other	ADJ
taxlaw-2861	72	28	investments	investment	NOUN
taxlaw-2861	72	29	.	.	PUNCT
taxlaw-2861	73	1	part	part	NOUN
taxlaw-2861	73	2	iii	iii	NUM
taxlaw-2861	73	3	argues	argue	VERB
taxlaw-2861	73	4	that	that	SCONJ
taxlaw-2861	73	5	changes	change	NOUN
taxlaw-2861	73	6	to	to	ADP
taxlaw-2861	73	7	tax	tax	NOUN
taxlaw-2861	73	8	policy	policy	NOUN
taxlaw-2861	73	9	are	be	AUX
taxlaw-2861	73	10	needed	need	VERB
taxlaw-2861	73	11	to	to	PART
taxlaw-2861	73	12	prevent	prevent	VERB
taxlaw-2861	73	13	the	the	DET
taxlaw-2861	73	14	unintended	unintended	ADJ
taxlaw-2861	73	15	discriminatory	discriminatory	ADJ
taxlaw-2861	73	16	tax	tax	NOUN
taxlaw-2861	73	17	treatment	treatment	NOUN
taxlaw-2861	73	18	towards	towards	ADP
taxlaw-2861	73	19	sib	sib	NOUN
taxlaw-2861	73	20	investments	investment	NOUN
taxlaw-2861	73	21	and	and	CCONJ
taxlaw-2861	73	22	to	to	PART
taxlaw-2861	73	23	promote	promote	VERB
taxlaw-2861	73	24	sound	sound	ADJ
taxlaw-2861	73	25	tax	tax	NOUN
taxlaw-2861	73	26	policy	policy	NOUN
taxlaw-2861	73	27	.	.	PUNCT
taxlaw-2861	74	1	finally	finally	ADV
taxlaw-2861	74	2	,	,	PUNCT
taxlaw-2861	74	3	part	part	NOUN
taxlaw-2861	74	4	iv	iv	NUM
taxlaw-2861	74	5	discusses	discuss	VERB
taxlaw-2861	74	6	several	several	ADJ
taxlaw-2861	74	7	ways	way	NOUN
taxlaw-2861	74	8	this	this	DET
taxlaw-2861	74	9	change	change	NOUN
taxlaw-2861	74	10	could	could	AUX
taxlaw-2861	74	11	be	be	AUX
taxlaw-2861	74	12	accomplished	accomplish	VERB
taxlaw-2861	74	13	.	.	PUNCT
taxlaw-2861	75	1	by	by	ADP
taxlaw-2861	75	2	clarifying	clarify	VERB
taxlaw-2861	75	3	the	the	DET
taxlaw-2861	75	4	tax	tax	NOUN
taxlaw-2861	75	5	treatment	treatment	NOUN
taxlaw-2861	75	6	of	of	ADP
taxlaw-2861	75	7	sibs	sib	NOUN
taxlaw-2861	75	8	and	and	CCONJ
taxlaw-2861	75	9	removing	remove	VERB
taxlaw-2861	75	10	unnecessary	unnecessary	ADJ
taxlaw-2861	75	11	tax	tax	NOUN
taxlaw-2861	75	12	barriers	barrier	NOUN
taxlaw-2861	75	13	to	to	ADP
taxlaw-2861	75	14	sib	sib	NOUN
taxlaw-2861	75	15	investments	investment	NOUN
taxlaw-2861	75	16	,	,	PUNCT
taxlaw-2861	75	17	private	private	ADJ
taxlaw-2861	75	18	participation	participation	NOUN
taxlaw-2861	75	19	in	in	ADP
taxlaw-2861	75	20	this	this	DET
taxlaw-2861	75	21	innovative	innovative	ADJ
taxlaw-2861	75	22	financing	financing	NOUN
taxlaw-2861	75	23	mechanism	mechanism	NOUN
taxlaw-2861	75	24	is	be	AUX
taxlaw-2861	75	25	likely	likely	ADJ
taxlaw-2861	75	26	to	to	PART
taxlaw-2861	75	27	increase	increase	VERB
taxlaw-2861	75	28	and	and	CCONJ
taxlaw-2861	75	29	allow	allow	VERB
taxlaw-2861	75	30	sibs	sib	NOUN
taxlaw-2861	75	31	the	the	DET
taxlaw-2861	75	32	opportunity	opportunity	NOUN
taxlaw-2861	75	33	to	to	PART
taxlaw-2861	75	34	live	live	VERB
taxlaw-2861	75	35	up	up	ADP
taxlaw-2861	75	36	to	to	ADP
taxlaw-2861	75	37	their	their	PRON
taxlaw-2861	75	38	potential	potential	NOUN
taxlaw-2861	75	39	.	.	PUNCT
taxlaw-2861	76	1	ii	ii	X
taxlaw-2861	76	2	.	.	PUNCT
taxlaw-2861	77	1	a	a	DET
taxlaw-2861	77	2	new	new	ADJ
taxlaw-2861	77	3	financing	financing	NOUN
taxlaw-2861	77	4	mechanism	mechanism	NOUN
taxlaw-2861	77	5	this	this	DET
taxlaw-2861	77	6	part	part	NOUN
taxlaw-2861	77	7	describes	describe	VERB
taxlaw-2861	77	8	what	what	PRON
taxlaw-2861	77	9	sibs	sib	NOUN
taxlaw-2861	77	10	are	be	AUX
taxlaw-2861	77	11	,	,	PUNCT
taxlaw-2861	77	12	their	their	PRON
taxlaw-2861	77	13	growth	growth	NOUN
taxlaw-2861	77	14	,	,	PUNCT
taxlaw-2861	77	15	and	and	CCONJ
taxlaw-2861	77	16	their	their	PRON
taxlaw-2861	77	17	current	current	ADJ
taxlaw-2861	77	18	status	status	NOUN
taxlaw-2861	77	19	.	.	PUNCT
taxlaw-2861	78	1	it	it	PRON
taxlaw-2861	78	2	then	then	ADV
taxlaw-2861	78	3	analyzes	analyze	VERB
taxlaw-2861	78	4	the	the	DET
taxlaw-2861	78	5	benefits	benefit	NOUN
taxlaw-2861	78	6	and	and	CCONJ
taxlaw-2861	78	7	shortcomings	shortcoming	NOUN
taxlaw-2861	78	8	of	of	ADP
taxlaw-2861	78	9	using	use	VERB
taxlaw-2861	78	10	sibs	sib	NOUN
taxlaw-2861	78	11	to	to	PART
taxlaw-2861	78	12	finance	finance	VERB
taxlaw-2861	78	13	social	social	ADJ
taxlaw-2861	78	14	programs	program	NOUN
taxlaw-2861	78	15	and	and	CCONJ
taxlaw-2861	78	16	concludes	conclude	VERB
taxlaw-2861	78	17	that	that	SCONJ
taxlaw-2861	78	18	if	if	SCONJ
taxlaw-2861	78	19	adequately	adequately	ADV
taxlaw-2861	78	20	structured	structure	VERB
taxlaw-2861	78	21	and	and	CCONJ
taxlaw-2861	78	22	regulated	regulate	VERB
taxlaw-2861	78	23	,	,	PUNCT
taxlaw-2861	78	24	sibs	sib	NOUN
taxlaw-2861	78	25	have	have	VERB
taxlaw-2861	78	26	the	the	DET
taxlaw-2861	78	27	potential	potential	NOUN
taxlaw-2861	78	28	to	to	PART
taxlaw-2861	78	29	provide	provide	VERB
taxlaw-2861	78	30	an	an	DET
taxlaw-2861	78	31	alternative	alternative	ADJ
taxlaw-2861	78	32	source	source	NOUN
taxlaw-2861	78	33	of	of	ADP
taxlaw-2861	78	34	financing	financing	NOUN
taxlaw-2861	78	35	to	to	PART
taxlaw-2861	78	36	address	address	VERB
taxlaw-2861	78	37	some	some	PRON
taxlaw-2861	78	38	of	of	ADP
taxlaw-2861	78	39	society	society	NOUN
taxlaw-2861	78	40	’s	’s	PART
taxlaw-2861	78	41	long	long	ADV
taxlaw-2861	78	42	-	-	PUNCT
taxlaw-2861	78	43	lasting	last	VERB
taxlaw-2861	78	44	social	social	ADJ
taxlaw-2861	78	45	challenges	challenge	NOUN
taxlaw-2861	78	46	.	.	PUNCT
taxlaw-2861	79	1	a.	a.	NOUN
taxlaw-2861	79	2	the	the	DET
taxlaw-2861	79	3	concept	concept	NOUN
taxlaw-2861	79	4	of	of	ADP
taxlaw-2861	79	5	a	a	DET
taxlaw-2861	79	6	sib	sib	NOUN
taxlaw-2861	79	7	a	a	DET
taxlaw-2861	79	8	sib	sib	NOUN
taxlaw-2861	79	9	,	,	PUNCT
taxlaw-2861	79	10	also	also	ADV
taxlaw-2861	79	11	referred	refer	VERB
taxlaw-2861	79	12	to	to	ADP
taxlaw-2861	79	13	as	as	ADP
taxlaw-2861	79	14	a	a	DET
taxlaw-2861	79	15	pay	pay	NOUN
taxlaw-2861	79	16	-	-	PUNCT
taxlaw-2861	79	17	for	for	ADP
taxlaw-2861	79	18	-	-	PUNCT
taxlaw-2861	79	19	success	success	NOUN
taxlaw-2861	79	20	contract	contract	NOUN
taxlaw-2861	79	21	,	,	PUNCT
taxlaw-2861	79	22	is	be	AUX
taxlaw-2861	79	23	a	a	DET
taxlaw-2861	79	24	multi	multi	ADJ
taxlaw-2861	79	25	-	-	ADJ
taxlaw-2861	79	26	stakeholder	stakeholder	ADJ
taxlaw-2861	79	27	arrangement	arrangement	NOUN
taxlaw-2861	79	28	,	,	PUNCT
taxlaw-2861	79	29	in	in	ADP
taxlaw-2861	79	30	which	which	PRON
taxlaw-2861	79	31	private	private	ADJ
taxlaw-2861	79	32	investors	investor	NOUN
taxlaw-2861	79	33	provide	provide	VERB
taxlaw-2861	79	34	the	the	DET
taxlaw-2861	79	35	upfront	upfront	ADJ
taxlaw-2861	79	36	capital	capital	NOUN
taxlaw-2861	79	37	to	to	PART
taxlaw-2861	79	38	fund	fund	VERB
taxlaw-2861	79	39	social	social	ADJ
taxlaw-2861	79	40	services	service	NOUN
taxlaw-2861	79	41	,	,	PUNCT
taxlaw-2861	79	42	with	with	ADP
taxlaw-2861	79	43	the	the	DET
taxlaw-2861	79	44	government	government	NOUN
taxlaw-2861	79	45	repaying	repay	VERB
taxlaw-2861	79	46	investors	investor	NOUN
taxlaw-2861	79	47	only	only	ADV
taxlaw-2861	79	48	if	if	SCONJ
taxlaw-2861	79	49	certain	certain	ADJ
taxlaw-2861	79	50	social	social	ADJ
taxlaw-2861	79	51	outcomes	outcome	NOUN
taxlaw-2861	79	52	are	be	AUX
taxlaw-2861	79	53	achieved.11	achieved.11	ADJ
taxlaw-2861	79	54	in	in	ADP
taxlaw-2861	79	55	a	a	DET
taxlaw-2861	79	56	traditional	traditional	ADJ
taxlaw-2861	79	57	sib	sib	NOUN
taxlaw-2861	79	58	model	model	NOUN
taxlaw-2861	79	59	,	,	PUNCT
taxlaw-2861	79	60	a	a	DET
taxlaw-2861	79	61	government	government	NOUN
taxlaw-2861	79	62	agency	agency	NOUN
taxlaw-2861	79	63	identifies	identify	VERB
taxlaw-2861	79	64	a	a	DET
taxlaw-2861	79	65	social	social	ADJ
taxlaw-2861	79	66	issue	issue	NOUN
taxlaw-2861	79	67	that	that	SCONJ
taxlaw-2861	79	68	it	it	PRON
taxlaw-2861	79	69	wants	want	VERB
taxlaw-2861	79	70	to	to	PART
taxlaw-2861	79	71	address	address	VERB
taxlaw-2861	79	72	,	,	PUNCT
taxlaw-2861	79	73	such	such	ADJ
taxlaw-2861	79	74	as	as	ADP
taxlaw-2861	79	75	homelessness	homelessness	NOUN
taxlaw-2861	79	76	,	,	PUNCT
taxlaw-2861	79	77	criminal	criminal	ADJ
taxlaw-2861	79	78	justice	justice	NOUN
taxlaw-2861	79	79	,	,	PUNCT
taxlaw-2861	79	80	public	public	ADJ
taxlaw-2861	79	81	health	health	NOUN
taxlaw-2861	79	82	,	,	PUNCT
taxlaw-2861	79	83	or	or	CCONJ
taxlaw-2861	79	84	preschool	preschool	NOUN
taxlaw-2861	79	85	education.12	education.12	PROPN
taxlaw-2861	79	86	it	it	PRON
taxlaw-2861	79	87	then	then	ADV
taxlaw-2861	79	88	enters	enter	VERB
taxlaw-2861	79	89	into	into	ADP
taxlaw-2861	79	90	an	an	DET
taxlaw-2861	79	91	agreement	agreement	NOUN
taxlaw-2861	79	92	with	with	ADP
taxlaw-2861	79	93	an	an	DET
taxlaw-2861	79	94	intermediary	intermediary	NOUN
taxlaw-2861	79	95	organization.13	organization.13	NUM
taxlaw-2861	79	96	the	the	DET
taxlaw-2861	79	97	intermediary	intermediary	ADJ
taxlaw-2861	79	98	organization	organization	NOUN
taxlaw-2861	79	99	both	both	PRON
taxlaw-2861	79	100	raises	raise	VERB
taxlaw-2861	79	101	the	the	DET
taxlaw-2861	79	102	funds	fund	NOUN
taxlaw-2861	79	103	from	from	ADP
taxlaw-2861	79	104	private	private	ADJ
taxlaw-2861	79	105	investors	investor	NOUN
taxlaw-2861	79	106	to	to	PART
taxlaw-2861	79	107	finance	finance	VERB
taxlaw-2861	79	108	a	a	DET
taxlaw-2861	79	109	multiyear	multiyear	ADJ
taxlaw-2861	79	110	social	social	ADJ
taxlaw-2861	79	111	program	program	NOUN
taxlaw-2861	79	112	to	to	PART
taxlaw-2861	79	113	address	address	VERB
taxlaw-2861	79	114	the	the	DET
taxlaw-2861	79	115	identified	identify	VERB
taxlaw-2861	79	116	social	social	ADJ
taxlaw-2861	79	117	issue	issue	NOUN
taxlaw-2861	79	118	and	and	CCONJ
taxlaw-2861	79	119	selects	select	NOUN
taxlaw-2861	79	120	and	and	CCONJ
taxlaw-2861	79	121	manages	manage	VERB
taxlaw-2861	79	122	the	the	DET
taxlaw-2861	79	123	11	11	NUM
taxlaw-2861	79	124	an	an	DET
taxlaw-2861	79	125	overview	overview	NOUN
taxlaw-2861	79	126	of	of	ADP
taxlaw-2861	79	127	social	social	ADJ
taxlaw-2861	79	128	impact	impact	NOUN
taxlaw-2861	79	129	bonds	bond	NOUN
taxlaw-2861	79	130	in	in	ADP
taxlaw-2861	79	131	the	the	DET
taxlaw-2861	79	132	united	united	PROPN
taxlaw-2861	79	133	states	states	PROPN
taxlaw-2861	79	134	,	,	PUNCT
taxlaw-2861	79	135	soc	soc	NOUN
taxlaw-2861	79	136	.	.	PUNCT
taxlaw-2861	80	1	impact	impact	NOUN
taxlaw-2861	80	2	architects	architect	NOUN
taxlaw-2861	80	3	(	(	PUNCT
taxlaw-2861	80	4	oct	oct	PROPN
taxlaw-2861	80	5	.	.	PROPN
taxlaw-2861	80	6	6	6	NUM
taxlaw-2861	80	7	,	,	PUNCT
taxlaw-2861	80	8	2015	2015	NUM
taxlaw-2861	80	9	)	)	PUNCT
taxlaw-2861	80	10	,	,	PUNCT
taxlaw-2861	80	11	http://socialimpactarchitects.com/wp-content/uploads/2016/12/overview-of-social-impact-bonds100615.pdf	http://socialimpactarchitects.com/wp-content/uploads/2016/12/overview-of-social-impact-bonds100615.pdf	VERB
taxlaw-2861	81	1	[	[	X
taxlaw-2861	81	2	https://perma.cc/8gzs-2w97	https://perma.cc/8gzs-2w97	X
taxlaw-2861	81	3	]	]	X
taxlaw-2861	81	4	;	;	PUNCT
taxlaw-2861	81	5	mckinsey	mckinsey	PROPN
taxlaw-2861	81	6	&	&	CCONJ
taxlaw-2861	81	7	co.	co.	PROPN
taxlaw-2861	81	8	,	,	PUNCT
taxlaw-2861	81	9	from	from	ADP
taxlaw-2861	81	10	potential	potential	NOUN
taxlaw-2861	81	11	to	to	ADP
taxlaw-2861	81	12	action	action	NOUN
taxlaw-2861	81	13	:	:	PUNCT
taxlaw-2861	81	14	bringing	bring	VERB
taxlaw-2861	81	15	social	social	ADJ
taxlaw-2861	81	16	impact	impact	NOUN
taxlaw-2861	81	17	bonds	bond	NOUN
taxlaw-2861	81	18	to	to	ADP
taxlaw-2861	81	19	the	the	DET
taxlaw-2861	81	20	u.s	u.s	PROPN
taxlaw-2861	81	21	.	.	PROPN
taxlaw-2861	81	22	,	,	PUNCT
taxlaw-2861	81	23	4	4	NUM
taxlaw-2861	81	24	(	(	PUNCT
taxlaw-2861	81	25	may	may	PROPN
taxlaw-2861	81	26	2012	2012	NUM
taxlaw-2861	81	27	)	)	PUNCT
taxlaw-2861	81	28	,	,	PUNCT
taxlaw-2861	81	29	http://mckinseyonsociety.com/downloads/reports/socialinnovation/mckinsey_social_impact_bonds_report.pdf	http://mckinseyonsociety.com/downloads/reports/socialinnovation/mckinsey_social_impact_bonds_report.pdf	NOUN
taxlaw-2861	82	1	[	[	X
taxlaw-2861	82	2	https://perma.cc/xk64-eph6	https://perma.cc/xk64-eph6	PROPN
taxlaw-2861	82	3	]	]	X
taxlaw-2861	82	4	.	.	PUNCT
taxlaw-2861	83	1	a	a	DET
taxlaw-2861	83	2	sib	sib	NOUN
taxlaw-2861	83	3	does	do	AUX
taxlaw-2861	83	4	not	not	PART
taxlaw-2861	83	5	have	have	VERB
taxlaw-2861	83	6	a	a	DET
taxlaw-2861	83	7	precise	precise	ADJ
taxlaw-2861	83	8	,	,	PUNCT
taxlaw-2861	83	9	uniform	uniform	ADJ
taxlaw-2861	83	10	definition	definition	NOUN
taxlaw-2861	83	11	because	because	SCONJ
taxlaw-2861	83	12	there	there	PRON
taxlaw-2861	83	13	are	be	VERB
taxlaw-2861	83	14	numerous	numerous	ADJ
taxlaw-2861	83	15	variations	variation	NOUN
taxlaw-2861	83	16	of	of	ADP
taxlaw-2861	83	17	the	the	DET
taxlaw-2861	83	18	sib	sib	PROPN
taxlaw-2861	83	19	model	model	NOUN
taxlaw-2861	83	20	.	.	PUNCT
taxlaw-2861	84	1	however	however	ADV
taxlaw-2861	84	2	,	,	PUNCT
taxlaw-2861	84	3	the	the	DET
taxlaw-2861	84	4	features	feature	NOUN
taxlaw-2861	84	5	discussed	discuss	VERB
taxlaw-2861	84	6	above	above	ADV
taxlaw-2861	84	7	are	be	AUX
taxlaw-2861	84	8	common	common	ADJ
taxlaw-2861	84	9	in	in	ADP
taxlaw-2861	84	10	most	most	ADJ
taxlaw-2861	84	11	existing	exist	VERB
taxlaw-2861	84	12	sib	sib	NOUN
taxlaw-2861	84	13	structures	structure	NOUN
taxlaw-2861	84	14	.	.	PUNCT
taxlaw-2861	85	1	see	see	VERB
taxlaw-2861	85	2	mazur	mazur	PROPN
taxlaw-2861	85	3	,	,	PUNCT
taxlaw-2861	85	4	supra	supra	PROPN
taxlaw-2861	85	5	note	note	NOUN
taxlaw-2861	85	6	7	7	NUM
taxlaw-2861	85	7	,	,	PUNCT
taxlaw-2861	85	8	at	at	ADP
taxlaw-2861	85	9	436–41	436–41	PROPN
taxlaw-2861	85	10	.	.	PUNCT
taxlaw-2861	86	1	see	see	VERB
taxlaw-2861	86	2	appendix	appendix	VERB
taxlaw-2861	86	3	a	a	PRON
taxlaw-2861	86	4	for	for	ADP
taxlaw-2861	86	5	diagram	diagram	NOUN
taxlaw-2861	86	6	of	of	ADP
taxlaw-2861	86	7	a	a	DET
taxlaw-2861	86	8	traditional	traditional	ADJ
taxlaw-2861	86	9	sib	sib	NOUN
taxlaw-2861	86	10	structure	structure	NOUN
taxlaw-2861	86	11	.	.	PUNCT
taxlaw-2861	87	1	12	12	NUM
taxlaw-2861	87	2	see	see	VERB
taxlaw-2861	87	3	mazur	mazur	PROPN
taxlaw-2861	87	4	,	,	PUNCT
taxlaw-2861	87	5	supra	supra	PROPN
taxlaw-2861	87	6	note	note	NOUN
taxlaw-2861	87	7	7	7	NUM
taxlaw-2861	87	8	,	,	PUNCT
taxlaw-2861	87	9	at	at	ADP
taxlaw-2861	87	10	437	437	NUM
taxlaw-2861	87	11	;	;	PUNCT
taxlaw-2861	87	12	soc	soc	NOUN
taxlaw-2861	87	13	.	.	PUNCT
taxlaw-2861	88	1	impact	impact	NOUN
taxlaw-2861	88	2	architects	architect	NOUN
taxlaw-2861	88	3	,	,	PUNCT
taxlaw-2861	88	4	supra	supra	PROPN
taxlaw-2861	88	5	note	note	PROPN
taxlaw-2861	88	6	11	11	NUM
taxlaw-2861	88	7	.	.	SYM
taxlaw-2861	88	8	13	13	NUM
taxlaw-2861	88	9	see	see	VERB
taxlaw-2861	88	10	mazur	mazur	PROPN
taxlaw-2861	88	11	,	,	PUNCT
taxlaw-2861	88	12	supra	supra	PROPN
taxlaw-2861	88	13	note	note	PROPN
taxlaw-2861	88	14	7	7	NUM
taxlaw-2861	88	15	;	;	PUNCT
taxlaw-2861	88	16	soc	soc	NOUN
taxlaw-2861	88	17	.	.	PUNCT
taxlaw-2861	89	1	impact	impact	NOUN
taxlaw-2861	89	2	architects	architect	NOUN
taxlaw-2861	89	3	,	,	PUNCT
taxlaw-2861	89	4	supra	supra	PROPN
taxlaw-2861	89	5	note	note	PROPN
taxlaw-2861	89	6	11	11	NUM
taxlaw-2861	89	7	;	;	PUNCT
taxlaw-2861	89	8	emilie	emilie	PROPN
taxlaw-2861	89	9	goodall	goodall	PROPN
taxlaw-2861	89	10	,	,	PUNCT
taxlaw-2861	89	11	choosing	choose	VERB
taxlaw-2861	89	12	social	social	ADJ
taxlaw-2861	89	13	impact	impact	NOUN
taxlaw-2861	89	14	bonds	bond	NOUN
taxlaw-2861	89	15	:	:	PUNCT
taxlaw-2861	89	16	a	a	DET
taxlaw-2861	89	17	practitioner	practitioner	NOUN
taxlaw-2861	89	18	’s	’s	PART
taxlaw-2861	89	19	guide	guide	NOUN
taxlaw-2861	89	20	,	,	PUNCT
taxlaw-2861	89	21	bridges	bridge	NOUN
taxlaw-2861	89	22	impact+	impact+	X
taxlaw-2861	89	23	,	,	PUNCT
taxlaw-2861	89	24	13	13	NUM
taxlaw-2861	89	25	(	(	PUNCT
taxlaw-2861	89	26	2014	2014	NUM
taxlaw-2861	89	27	)	)	PUNCT
taxlaw-2861	89	28	,	,	PUNCT
taxlaw-2861	89	29	http://www.bridgesfundmanagement.com/wp-content/uploads/2017/08/bridges-choosing-social-impactbonds-a-practitioner’s-guide.pdf	http://www.bridgesfundmanagement.com/wp-content/uploads/2017/08/bridges-choosing-social-impactbonds-a-practitioner’s-guide.pdf	X
taxlaw-2861	90	1	[	[	X
taxlaw-2861	90	2	https://perma.cc/fm43-y25e	https://perma.cc/fm43-y25e	X
taxlaw-2861	90	3	]	]	X
taxlaw-2861	90	4	.	.	PUNCT
taxlaw-2861	91	1	146	146	NUM
taxlaw-2861	91	2	columbia	columbia	PROPN
taxlaw-2861	91	3	journal	journal	PROPN
taxlaw-2861	91	4	of	of	ADP
taxlaw-2861	91	5	tax	tax	NOUN
taxlaw-2861	91	6	law	law	NOUN
taxlaw-2861	91	7	[	[	X
taxlaw-2861	91	8	vol.9:141	vol.9:141	ADJ
taxlaw-2861	91	9	service	service	NOUN
taxlaw-2861	91	10	providers	provider	NOUN
taxlaw-2861	91	11	that	that	PRON
taxlaw-2861	91	12	implement	implement	VERB
taxlaw-2861	91	13	the	the	DET
taxlaw-2861	91	14	program.14	program.14	NOUN
taxlaw-2861	91	15	after	after	ADP
taxlaw-2861	91	16	a	a	DET
taxlaw-2861	91	17	specified	specified	ADJ
taxlaw-2861	91	18	period	period	NOUN
taxlaw-2861	91	19	of	of	ADP
taxlaw-2861	91	20	time	time	NOUN
taxlaw-2861	91	21	,	,	PUNCT
taxlaw-2861	91	22	if	if	SCONJ
taxlaw-2861	91	23	the	the	DET
taxlaw-2861	91	24	project	project	NOUN
taxlaw-2861	91	25	meets	meet	VERB
taxlaw-2861	91	26	or	or	CCONJ
taxlaw-2861	91	27	exceeds	exceed	VERB
taxlaw-2861	91	28	pre	pre	ADJ
taxlaw-2861	91	29	-	-	ADJ
taxlaw-2861	91	30	determined	determined	ADJ
taxlaw-2861	91	31	project	project	NOUN
taxlaw-2861	91	32	outcome	outcome	NOUN
taxlaw-2861	91	33	metrics	metric	NOUN
taxlaw-2861	91	34	,	,	PUNCT
taxlaw-2861	91	35	as	as	SCONJ
taxlaw-2861	91	36	verified	verify	VERB
taxlaw-2861	91	37	by	by	ADP
taxlaw-2861	91	38	an	an	DET
taxlaw-2861	91	39	independent	independent	ADJ
taxlaw-2861	91	40	evaluator	evaluator	NOUN
taxlaw-2861	91	41	,	,	PUNCT
taxlaw-2861	91	42	the	the	DET
taxlaw-2861	91	43	government	government	NOUN
taxlaw-2861	91	44	pays	pay	VERB
taxlaw-2861	91	45	the	the	DET
taxlaw-2861	91	46	investors	investor	NOUN
taxlaw-2861	91	47	,	,	PUNCT
taxlaw-2861	91	48	through	through	ADP
taxlaw-2861	91	49	the	the	DET
taxlaw-2861	91	50	intermediary	intermediary	NOUN
taxlaw-2861	91	51	,	,	PUNCT
taxlaw-2861	91	52	their	their	PRON
taxlaw-2861	91	53	original	original	ADJ
taxlaw-2861	91	54	investment	investment	NOUN
taxlaw-2861	91	55	plus	plus	CCONJ
taxlaw-2861	91	56	a	a	DET
taxlaw-2861	91	57	potential	potential	ADJ
taxlaw-2861	91	58	return	return	NOUN
taxlaw-2861	91	59	on	on	ADP
taxlaw-2861	91	60	investment.15	investment.15	NOUN
taxlaw-2861	91	61	the	the	DET
taxlaw-2861	91	62	return	return	NOUN
taxlaw-2861	91	63	on	on	ADP
taxlaw-2861	91	64	investment	investment	NOUN
taxlaw-2861	91	65	depends	depend	VERB
taxlaw-2861	91	66	on	on	ADP
taxlaw-2861	91	67	the	the	DET
taxlaw-2861	91	68	outcomes	outcome	NOUN
taxlaw-2861	91	69	achieved	achieve	VERB
taxlaw-2861	91	70	,	,	PUNCT
taxlaw-2861	91	71	with	with	ADP
taxlaw-2861	91	72	the	the	DET
taxlaw-2861	91	73	maximum	maximum	ADJ
taxlaw-2861	91	74	return	return	NOUN
taxlaw-2861	91	75	capped	cap	VERB
taxlaw-2861	91	76	at	at	ADP
taxlaw-2861	91	77	a	a	DET
taxlaw-2861	91	78	contractually	contractually	ADV
taxlaw-2861	91	79	agreed	agree	VERB
taxlaw-2861	91	80	-	-	PUNCT
taxlaw-2861	91	81	to	to	ADP
taxlaw-2861	91	82	value	value	NOUN
taxlaw-2861	91	83	.	.	PUNCT
taxlaw-2861	92	1	this	this	DET
taxlaw-2861	92	2	amount	amount	NOUN
taxlaw-2861	92	3	is	be	AUX
taxlaw-2861	92	4	often	often	ADV
taxlaw-2861	92	5	calculated	calculate	VERB
taxlaw-2861	92	6	based	base	VERB
taxlaw-2861	92	7	on	on	ADP
taxlaw-2861	92	8	the	the	DET
taxlaw-2861	92	9	projected	project	VERB
taxlaw-2861	92	10	government	government	NOUN
taxlaw-2861	92	11	savings	saving	NOUN
taxlaw-2861	92	12	resulting	result	VERB
taxlaw-2861	92	13	from	from	ADP
taxlaw-2861	92	14	a	a	DET
taxlaw-2861	92	15	successful	successful	ADJ
taxlaw-2861	92	16	program.16	program.16	NOUN
taxlaw-2861	92	17	however	however	ADV
taxlaw-2861	92	18	,	,	PUNCT
taxlaw-2861	92	19	if	if	SCONJ
taxlaw-2861	92	20	the	the	DET
taxlaw-2861	92	21	program	program	NOUN
taxlaw-2861	92	22	is	be	AUX
taxlaw-2861	92	23	unsuccessful	unsuccessful	ADJ
taxlaw-2861	92	24	in	in	ADP
taxlaw-2861	92	25	producing	produce	VERB
taxlaw-2861	92	26	specific	specific	ADJ
taxlaw-2861	92	27	social	social	ADJ
taxlaw-2861	92	28	outcomes	outcome	NOUN
taxlaw-2861	92	29	,	,	PUNCT
taxlaw-2861	92	30	the	the	DET
taxlaw-2861	92	31	government	government	NOUN
taxlaw-2861	92	32	does	do	AUX
taxlaw-2861	92	33	not	not	PART
taxlaw-2861	92	34	pay	pay	VERB
taxlaw-2861	92	35	for	for	ADP
taxlaw-2861	92	36	the	the	DET
taxlaw-2861	92	37	social	social	ADJ
taxlaw-2861	92	38	services	service	NOUN
taxlaw-2861	92	39	and	and	CCONJ
taxlaw-2861	92	40	the	the	DET
taxlaw-2861	92	41	investor	investor	NOUN
taxlaw-2861	92	42	loses	lose	VERB
taxlaw-2861	92	43	his	his	PRON
taxlaw-2861	92	44	or	or	CCONJ
taxlaw-2861	92	45	her	her	PRON
taxlaw-2861	92	46	entire	entire	ADJ
taxlaw-2861	92	47	investment.17	investment.17	NOUN
taxlaw-2861	92	48	the	the	DET
taxlaw-2861	92	49	creation	creation	NOUN
taxlaw-2861	92	50	of	of	ADP
taxlaw-2861	92	51	this	this	DET
taxlaw-2861	92	52	new	new	ADJ
taxlaw-2861	92	53	financing	financing	NOUN
taxlaw-2861	92	54	mechanism	mechanism	NOUN
taxlaw-2861	92	55	was	be	AUX
taxlaw-2861	92	56	prompted	prompt	VERB
taxlaw-2861	92	57	by	by	ADP
taxlaw-2861	92	58	the	the	DET
taxlaw-2861	92	59	need	need	NOUN
taxlaw-2861	92	60	to	to	PART
taxlaw-2861	92	61	increase	increase	VERB
taxlaw-2861	92	62	the	the	DET
taxlaw-2861	92	63	pool	pool	NOUN
taxlaw-2861	92	64	of	of	ADP
taxlaw-2861	92	65	capital	capital	NOUN
taxlaw-2861	92	66	available	available	ADJ
taxlaw-2861	92	67	to	to	PART
taxlaw-2861	92	68	finance	finance	VERB
taxlaw-2861	92	69	social	social	ADJ
taxlaw-2861	92	70	programs	program	NOUN
taxlaw-2861	92	71	and	and	CCONJ
taxlaw-2861	92	72	to	to	PART
taxlaw-2861	92	73	do	do	VERB
taxlaw-2861	92	74	so	so	ADV
taxlaw-2861	92	75	with	with	ADP
taxlaw-2861	92	76	minimal	minimal	ADJ
taxlaw-2861	92	77	cost	cost	NOUN
taxlaw-2861	92	78	to	to	PART
taxlaw-2861	92	79	taxpayers.18	taxpayers.18	VERB
taxlaw-2861	92	80	specifically	specifically	ADV
taxlaw-2861	92	81	,	,	PUNCT
taxlaw-2861	92	82	the	the	DET
taxlaw-2861	92	83	founders	founder	NOUN
taxlaw-2861	92	84	sought	seek	VERB
taxlaw-2861	92	85	to	to	PART
taxlaw-2861	92	86	find	find	VERB
taxlaw-2861	92	87	a	a	DET
taxlaw-2861	92	88	solution	solution	NOUN
taxlaw-2861	92	89	to	to	ADP
taxlaw-2861	92	90	“	"	PUNCT
taxlaw-2861	92	91	the	the	DET
taxlaw-2861	92	92	challenge	challenge	NOUN
taxlaw-2861	92	93	of	of	ADP
taxlaw-2861	92	94	financing	finance	VERB
taxlaw-2861	92	95	social	social	ADJ
taxlaw-2861	92	96	action	action	NOUN
taxlaw-2861	92	97	programs	program	NOUN
taxlaw-2861	92	98	,	,	PUNCT
taxlaw-2861	92	99	with	with	ADP
taxlaw-2861	92	100	a	a	DET
taxlaw-2861	92	101	specific	specific	ADJ
taxlaw-2861	92	102	focus	focus	NOUN
taxlaw-2861	92	103	on	on	ADP
taxlaw-2861	92	104	prevention	prevention	NOUN
taxlaw-2861	92	105	and	and	CCONJ
taxlaw-2861	92	106	early	early	ADJ
taxlaw-2861	92	107	intervention	intervention	NOUN
taxlaw-2861	92	108	.	.	PUNCT
taxlaw-2861	93	1	”19	”19	NOUN
taxlaw-2861	93	2	sibs	sib	NOUN
taxlaw-2861	93	3	offer	offer	VERB
taxlaw-2861	93	4	the	the	DET
taxlaw-2861	93	5	promise	promise	NOUN
taxlaw-2861	93	6	of	of	ADP
taxlaw-2861	93	7	enabling	enable	VERB
taxlaw-2861	93	8	proven	prove	VERB
taxlaw-2861	93	9	and	and	CCONJ
taxlaw-2861	93	10	evidence	evidence	NOUN
taxlaw-2861	93	11	-	-	PUNCT
taxlaw-2861	93	12	based	base	VERB
taxlaw-2861	93	13	programs	program	NOUN
taxlaw-2861	93	14	to	to	PART
taxlaw-2861	93	15	scale	scale	VERB
taxlaw-2861	93	16	,	,	PUNCT
taxlaw-2861	93	17	creating	create	VERB
taxlaw-2861	93	18	cost	cost	NOUN
taxlaw-2861	93	19	-	-	PUNCT
taxlaw-2861	93	20	savings	saving	NOUN
taxlaw-2861	93	21	for	for	ADP
taxlaw-2861	93	22	governments	government	NOUN
taxlaw-2861	93	23	,	,	PUNCT
taxlaw-2861	93	24	and	and	CCONJ
taxlaw-2861	93	25	encouraging	encourage	VERB
taxlaw-2861	93	26	innovation	innovation	NOUN
taxlaw-2861	93	27	in	in	ADP
taxlaw-2861	93	28	the	the	DET
taxlaw-2861	93	29	social	social	ADJ
taxlaw-2861	93	30	sector	sector	NOUN
taxlaw-2861	93	31	,	,	PUNCT
taxlaw-2861	93	32	while	while	SCONJ
taxlaw-2861	93	33	shifting	shift	VERB
taxlaw-2861	93	34	the	the	DET
taxlaw-2861	93	35	political	political	ADJ
taxlaw-2861	93	36	and	and	CCONJ
taxlaw-2861	93	37	financial	financial	ADJ
taxlaw-2861	93	38	risks	risk	NOUN
taxlaw-2861	93	39	of	of	ADP
taxlaw-2861	93	40	failure	failure	NOUN
taxlaw-2861	93	41	to	to	ADP
taxlaw-2861	93	42	the	the	DET
taxlaw-2861	93	43	private	private	ADJ
taxlaw-2861	93	44	sector.20	sector.20	NOUN
taxlaw-2861	93	45	these	these	DET
taxlaw-2861	93	46	promised	promise	VERB
taxlaw-2861	93	47	benefits	benefit	NOUN
taxlaw-2861	93	48	have	have	AUX
taxlaw-2861	93	49	sparked	spark	VERB
taxlaw-2861	93	50	a	a	DET
taxlaw-2861	93	51	lot	lot	NOUN
taxlaw-2861	93	52	of	of	ADP
taxlaw-2861	93	53	interest	interest	NOUN
taxlaw-2861	93	54	in	in	ADP
taxlaw-2861	93	55	sibs	sib	NOUN
taxlaw-2861	93	56	worldwide	worldwide	ADV
taxlaw-2861	93	57	.	.	PUNCT
taxlaw-2861	94	1	b.	b.	VERB
taxlaw-2861	95	1	the	the	DET
taxlaw-2861	95	2	current	current	ADJ
taxlaw-2861	95	3	status	status	NOUN
taxlaw-2861	95	4	of	of	ADP
taxlaw-2861	95	5	sibs	sib	NOUN
taxlaw-2861	95	6	in	in	ADP
taxlaw-2861	95	7	2010	2010	NUM
taxlaw-2861	95	8	,	,	PUNCT
taxlaw-2861	95	9	the	the	DET
taxlaw-2861	95	10	united	united	PROPN
taxlaw-2861	95	11	kingdom	kingdom	PROPN
taxlaw-2861	95	12	originated	originate	VERB
taxlaw-2861	95	13	and	and	CCONJ
taxlaw-2861	95	14	launched	launch	VERB
taxlaw-2861	95	15	the	the	DET
taxlaw-2861	95	16	first	first	ADJ
taxlaw-2861	95	17	sib.21	sib.21	NOUN
taxlaw-2861	95	18	since	since	SCONJ
taxlaw-2861	95	19	then	then	ADV
taxlaw-2861	95	20	,	,	PUNCT
taxlaw-2861	95	21	sibs	sib	NOUN
taxlaw-2861	95	22	have	have	AUX
taxlaw-2861	95	23	become	become	VERB
taxlaw-2861	95	24	a	a	DET
taxlaw-2861	95	25	worldwide	worldwide	ADJ
taxlaw-2861	95	26	phenomenon	phenomenon	NOUN
taxlaw-2861	95	27	.	.	PUNCT
taxlaw-2861	96	1	numerous	numerous	ADJ
taxlaw-2861	96	2	sibs	sib	NOUN
taxlaw-2861	96	3	have	have	AUX
taxlaw-2861	96	4	been	be	AUX
taxlaw-2861	96	5	launched	launch	VERB
taxlaw-2861	96	6	in	in	ADP
taxlaw-2861	96	7	the	the	DET
taxlaw-2861	96	8	united	united	PROPN
taxlaw-2861	96	9	states	states	PROPN
taxlaw-2861	96	10	and	and	CCONJ
taxlaw-2861	96	11	across	across	ADP
taxlaw-2861	96	12	the	the	DET
taxlaw-2861	96	13	world	world	NOUN
taxlaw-2861	96	14	and	and	CCONJ
taxlaw-2861	96	15	many	many	ADJ
taxlaw-2861	96	16	more	more	ADJ
taxlaw-2861	96	17	sibs	sib	NOUN
taxlaw-2861	96	18	are	be	AUX
taxlaw-2861	96	19	under	under	ADP
taxlaw-2861	96	20	development.22	development.22	NOUN
taxlaw-2861	96	21	14	14	NUM
taxlaw-2861	96	22	see	see	VERB
taxlaw-2861	96	23	mazur	mazur	PROPN
taxlaw-2861	96	24	,	,	PUNCT
taxlaw-2861	96	25	supra	supra	PROPN
taxlaw-2861	96	26	note	note	NOUN
taxlaw-2861	96	27	7	7	NUM
taxlaw-2861	96	28	,	,	PUNCT
taxlaw-2861	96	29	at	at	ADP
taxlaw-2861	96	30	436–37	436–37	NUM
taxlaw-2861	96	31	;	;	PUNCT
taxlaw-2861	96	32	cox	cox	PROPN
taxlaw-2861	96	33	,	,	PUNCT
taxlaw-2861	96	34	supra	supra	PROPN
taxlaw-2861	96	35	note	note	PROPN
taxlaw-2861	96	36	7	7	NUM
taxlaw-2861	96	37	,	,	PUNCT
taxlaw-2861	96	38	at	at	ADP
taxlaw-2861	96	39	965–66	965–66	NUM
taxlaw-2861	96	40	;	;	PUNCT
taxlaw-2861	96	41	emily	emily	PROPN
taxlaw-2861	96	42	gustafsson	gustafsson	PROPN
taxlaw-2861	96	43	-	-	PUNCT
taxlaw-2861	96	44	wright	wright	PROPN
taxlaw-2861	96	45	&	&	CCONJ
taxlaw-2861	96	46	sophie	sophie	PROPN
taxlaw-2861	96	47	gardiner	gardiner	PROPN
taxlaw-2861	96	48	,	,	PUNCT
taxlaw-2861	96	49	policy	policy	NOUN
taxlaw-2861	96	50	recommendations	recommendation	NOUN
taxlaw-2861	96	51	for	for	ADP
taxlaw-2861	96	52	the	the	DET
taxlaw-2861	96	53	applications	application	NOUN
taxlaw-2861	96	54	of	of	ADP
taxlaw-2861	96	55	impact	impact	NOUN
taxlaw-2861	96	56	bonds	bond	NOUN
taxlaw-2861	96	57	,	,	PUNCT
taxlaw-2861	96	58	brookings	brookings	PROPN
taxlaw-2861	96	59	inst	inst	PROPN
taxlaw-2861	96	60	.	.	PUNCT
taxlaw-2861	97	1	(	(	PUNCT
taxlaw-2861	97	2	nov	nov	PROPN
taxlaw-2861	97	3	.	.	PROPN
taxlaw-2861	97	4	2015	2015	NUM
taxlaw-2861	97	5	)	)	PUNCT
taxlaw-2861	97	6	,	,	PUNCT
taxlaw-2861	97	7	https://www.brookings.edu/wp-content/uploads/2016/07/sib20policy20brief201web-1.pdf	https://www.brookings.edu/wp-content/uploads/2016/07/sib20policy20brief201web-1.pdf	PROPN
taxlaw-2861	98	1	[	[	X
taxlaw-2861	98	2	https://perma.cc/bf62-892p	https://perma.cc/bf62-892p	X
taxlaw-2861	98	3	]	]	X
taxlaw-2861	98	4	;	;	PUNCT
taxlaw-2861	98	5	goodall	goodall	PROPN
taxlaw-2861	98	6	,	,	PUNCT
taxlaw-2861	98	7	supra	supra	PROPN
taxlaw-2861	98	8	note	note	NOUN
taxlaw-2861	98	9	13	13	NUM
taxlaw-2861	98	10	,	,	PUNCT
taxlaw-2861	98	11	at	at	ADP
taxlaw-2861	98	12	20	20	NUM
taxlaw-2861	98	13	.	.	PUNCT
taxlaw-2861	99	1	however	however	ADV
taxlaw-2861	99	2	,	,	PUNCT
taxlaw-2861	99	3	this	this	DET
taxlaw-2861	99	4	role	role	NOUN
taxlaw-2861	99	5	may	may	AUX
taxlaw-2861	99	6	also	also	ADV
taxlaw-2861	99	7	be	be	AUX
taxlaw-2861	99	8	performed	perform	VERB
taxlaw-2861	99	9	by	by	ADP
taxlaw-2861	99	10	two	two	NUM
taxlaw-2861	99	11	separate	separate	ADJ
taxlaw-2861	99	12	parties	party	NOUN
taxlaw-2861	99	13	.	.	PUNCT
taxlaw-2861	100	1	mazur	mazur	PROPN
taxlaw-2861	100	2	,	,	PUNCT
taxlaw-2861	100	3	supra	supra	PROPN
taxlaw-2861	100	4	note	note	NOUN
taxlaw-2861	100	5	7	7	NUM
taxlaw-2861	100	6	,	,	PUNCT
taxlaw-2861	100	7	at	at	ADP
taxlaw-2861	100	8	440	440	NUM
taxlaw-2861	100	9	.	.	PUNCT
taxlaw-2861	101	1	15	15	NUM
taxlaw-2861	101	2	see	see	VERB
taxlaw-2861	101	3	nonprofit	nonprofit	ADJ
taxlaw-2861	101	4	fin	fin	NOUN
taxlaw-2861	101	5	.	.	PUNCT
taxlaw-2861	102	1	fund	fund	PROPN
taxlaw-2861	102	2	,	,	PUNCT
taxlaw-2861	102	3	financing	financing	NOUN
taxlaw-2861	102	4	and	and	CCONJ
taxlaw-2861	102	5	social	social	ADJ
taxlaw-2861	102	6	impact	impact	NOUN
taxlaw-2861	102	7	bonds	bond	NOUN
taxlaw-2861	102	8	,	,	PUNCT
taxlaw-2861	102	9	http://www.payforsuccess.org/learn/basics/#pay-for-success-financial-and-social-impact-bonds	http://www.payforsuccess.org/learn/basics/#pay-for-success-financial-and-social-impact-bonds	X
taxlaw-2861	102	10	(	(	PUNCT
taxlaw-2861	102	11	last	last	ADJ
taxlaw-2861	102	12	visited	visit	VERB
taxlaw-2861	102	13	sept	sept	PROPN
taxlaw-2861	102	14	.	.	PROPN
taxlaw-2861	102	15	17	17	NUM
taxlaw-2861	102	16	,	,	PUNCT
taxlaw-2861	102	17	2017	2017	NUM
taxlaw-2861	102	18	)	)	PUNCT
taxlaw-2861	103	1	[	[	X
taxlaw-2861	103	2	https://perma.cc/xh45-jsgt	https://perma.cc/xh45-jsgt	X
taxlaw-2861	103	3	]	]	X
taxlaw-2861	103	4	;	;	PUNCT
taxlaw-2861	103	5	adriana	adriana	PROPN
taxlaw-2861	103	6	barajas	barajas	PROPN
taxlaw-2861	103	7	et	et	PROPN
taxlaw-2861	103	8	al	al	PROPN
taxlaw-2861	103	9	.	.	PROPN
taxlaw-2861	103	10	,	,	PUNCT
taxlaw-2861	103	11	social	social	ADJ
taxlaw-2861	103	12	impact	impact	NOUN
taxlaw-2861	103	13	bonds	bond	NOUN
taxlaw-2861	103	14	:	:	PUNCT
taxlaw-2861	103	15	a	a	DET
taxlaw-2861	103	16	new	new	ADJ
taxlaw-2861	103	17	tool	tool	NOUN
taxlaw-2861	103	18	for	for	ADP
taxlaw-2861	103	19	social	social	ADJ
taxlaw-2861	103	20	financing	financing	NOUN
taxlaw-2861	103	21	,	,	PUNCT
taxlaw-2861	103	22	princeton	princeton	PROPN
taxlaw-2861	103	23	univ	univ	PROPN
taxlaw-2861	103	24	.	.	PUNCT
taxlaw-2861	104	1	pub	pub	NOUN
taxlaw-2861	104	2	.	.	PUNCT
taxlaw-2861	105	1	policy	policy	NOUN
taxlaw-2861	105	2	&	&	CCONJ
taxlaw-2861	105	3	int’l	int’l	NOUN
taxlaw-2861	105	4	affairs	affair	NOUN
taxlaw-2861	105	5	program	program	NOUN
taxlaw-2861	105	6	,	,	PUNCT
taxlaw-2861	105	7	14	14	NUM
taxlaw-2861	105	8	(	(	PUNCT
taxlaw-2861	105	9	2014	2014	NUM
taxlaw-2861	105	10	)	)	PUNCT
taxlaw-2861	105	11	,	,	PUNCT
taxlaw-2861	105	12	https://wws.princeton.edu/sites/default/files/content/social%20impact%20bonds%202014%20final%20rep	https://wws.princeton.edu/sites/default/files/content/social%20impact%20bonds%202014%20final%20rep	PROPN
taxlaw-2861	105	13	ort.pdf	ort.pdf	PROPN
taxlaw-2861	105	14	[	[	X
taxlaw-2861	105	15	https://perma.cc/5mmg-3czb	https://perma.cc/5mmg-3czb	NOUN
taxlaw-2861	105	16	]	]	PUNCT
taxlaw-2861	105	17	.	.	PUNCT
taxlaw-2861	106	1	16	16	NUM
taxlaw-2861	106	2	see	see	VERB
taxlaw-2861	106	3	lisa	lisa	PROPN
taxlaw-2861	106	4	barclay	barclay	PROPN
taxlaw-2861	106	5	&	&	CCONJ
taxlaw-2861	106	6	tom	tom	PROPN
taxlaw-2861	106	7	symons	symons	PROPN
taxlaw-2861	106	8	,	,	PUNCT
taxlaw-2861	106	9	a	a	DET
taxlaw-2861	106	10	technical	technical	ADJ
taxlaw-2861	106	11	guide	guide	NOUN
taxlaw-2861	106	12	to	to	ADP
taxlaw-2861	106	13	developing	develop	VERB
taxlaw-2861	106	14	social	social	ADJ
taxlaw-2861	106	15	impact	impact	NOUN
taxlaw-2861	106	16	bonds	bond	NOUN
taxlaw-2861	106	17	,	,	PUNCT
taxlaw-2861	106	18	social	social	ADJ
taxlaw-2861	106	19	fin	fin	NOUN
taxlaw-2861	106	20	.	.	PUNCT
taxlaw-2861	107	1	(	(	PUNCT
taxlaw-2861	107	2	jan	jan	PROPN
taxlaw-2861	107	3	.	.	PROPN
taxlaw-2861	107	4	2013	2013	NUM
taxlaw-2861	107	5	)	)	PUNCT
taxlaw-2861	107	6	,	,	PUNCT
taxlaw-2861	107	7	http://www.socialfinance.org.uk/wp-content/uploads/2014/05/technical-guide-todeveloping-social-impact-bonds1.pdf	http://www.socialfinance.org.uk/wp-content/uploads/2014/05/technical-guide-todeveloping-social-impact-bonds1.pdf	NOUN
taxlaw-2861	108	1	[	[	X
taxlaw-2861	108	2	https://perma.cc/esb7-9kr7	https://perma.cc/esb7-9kr7	X
taxlaw-2861	108	3	]	]	X
taxlaw-2861	108	4	;	;	PUNCT
taxlaw-2861	108	5	soc	soc	NOUN
taxlaw-2861	108	6	.	.	PUNCT
taxlaw-2861	108	7	impact	impact	NOUN
taxlaw-2861	108	8	architects	architect	NOUN
taxlaw-2861	108	9	,	,	PUNCT
taxlaw-2861	108	10	supra	supra	PROPN
taxlaw-2861	108	11	note	note	PROPN
taxlaw-2861	108	12	11	11	NUM
taxlaw-2861	108	13	.	.	PUNCT
taxlaw-2861	109	1	17	17	NUM
taxlaw-2861	109	2	mckinsey	mckinsey	PROPN
taxlaw-2861	109	3	&	&	CCONJ
taxlaw-2861	109	4	co.	co.	PROPN
taxlaw-2861	109	5	,	,	PUNCT
taxlaw-2861	109	6	supra	supra	PROPN
taxlaw-2861	109	7	note	note	PROPN
taxlaw-2861	109	8	11	11	NUM
taxlaw-2861	109	9	.	.	PUNCT
taxlaw-2861	109	10	18	18	NUM
taxlaw-2861	109	11	see	see	VERB
taxlaw-2861	109	12	david	david	PROPN
taxlaw-2861	109	13	butler	butler	PROPN
taxlaw-2861	109	14	,	,	PUNCT
taxlaw-2861	109	15	dan	dan	PROPN
taxlaw-2861	109	16	bloom	bloom	PROPN
taxlaw-2861	109	17	&	&	CCONJ
taxlaw-2861	109	18	timothy	timothy	PROPN
taxlaw-2861	109	19	rudd	rudd	PROPN
taxlaw-2861	109	20	,	,	PUNCT
taxlaw-2861	109	21	using	use	VERB
taxlaw-2861	109	22	social	social	ADJ
taxlaw-2861	109	23	impact	impact	NOUN
taxlaw-2861	109	24	bonds	bond	NOUN
taxlaw-2861	109	25	to	to	PART
taxlaw-2861	109	26	spur	spur	VERB
taxlaw-2861	109	27	innovation	innovation	NOUN
taxlaw-2861	109	28	,	,	PUNCT
taxlaw-2861	109	29	knowledge	knowledge	NOUN
taxlaw-2861	109	30	building	building	NOUN
taxlaw-2861	109	31	,	,	PUNCT
taxlaw-2861	109	32	and	and	CCONJ
taxlaw-2861	109	33	accountability	accountability	NOUN
taxlaw-2861	109	34	,	,	PUNCT
taxlaw-2861	109	35	9	9	NUM
taxlaw-2861	109	36	cmty	cmty	NOUN
taxlaw-2861	109	37	.	.	PUNCT
taxlaw-2861	110	1	dev	dev	AUX
taxlaw-2861	110	2	.	.	PUNCT
taxlaw-2861	110	3	inv	inv	PROPN
taxlaw-2861	110	4	.	.	PUNCT
taxlaw-2861	111	1	rev	rev	PROPN
taxlaw-2861	111	2	.	.	PROPN
taxlaw-2861	112	1	53	53	NUM
taxlaw-2861	112	2	(	(	PUNCT
taxlaw-2861	112	3	2013	2013	NUM
taxlaw-2861	112	4	)	)	PUNCT
taxlaw-2861	112	5	;	;	PUNCT
taxlaw-2861	112	6	cox	cox	PROPN
taxlaw-2861	112	7	,	,	PUNCT
taxlaw-2861	112	8	supra	supra	PROPN
taxlaw-2861	112	9	note	note	PROPN
taxlaw-2861	112	10	7	7	NUM
taxlaw-2861	112	11	,	,	PUNCT
taxlaw-2861	112	12	at	at	ADP
taxlaw-2861	112	13	965	965	NUM
taxlaw-2861	112	14	.	.	PUNCT
taxlaw-2861	113	1	19	19	NUM
taxlaw-2861	113	2	max	max	PROPN
taxlaw-2861	113	3	liang	liang	PROPN
taxlaw-2861	113	4	,	,	PUNCT
taxlaw-2861	113	5	brian	brian	PROPN
taxlaw-2861	113	6	mansberger	mansberger	PROPN
taxlaw-2861	113	7	&	&	CCONJ
taxlaw-2861	113	8	andrew	andrew	PROPN
taxlaw-2861	113	9	c.	c.	PROPN
taxlaw-2861	113	10	spieler	spieler	PROPN
taxlaw-2861	113	11	,	,	PUNCT
taxlaw-2861	113	12	an	an	DET
taxlaw-2861	113	13	overview	overview	NOUN
taxlaw-2861	113	14	of	of	ADP
taxlaw-2861	113	15	social	social	ADJ
taxlaw-2861	113	16	impact	impact	NOUN
taxlaw-2861	113	17	bonds	bond	NOUN
taxlaw-2861	113	18	,	,	PUNCT
taxlaw-2861	113	19	13	13	NUM
taxlaw-2861	113	20	j.	j.	PROPN
taxlaw-2861	113	21	int’l	int’l	NUM
taxlaw-2861	113	22	bus	bus	NOUN
taxlaw-2861	113	23	.	.	PUNCT
taxlaw-2861	113	24	&	&	CCONJ
taxlaw-2861	113	25	l.	l.	PROPN
taxlaw-2861	113	26	267	267	NUM
taxlaw-2861	113	27	,	,	PUNCT
taxlaw-2861	113	28	268	268	NUM
taxlaw-2861	113	29	(	(	PUNCT
taxlaw-2861	113	30	2014	2014	NUM
taxlaw-2861	113	31	)	)	PUNCT
taxlaw-2861	113	32	(	(	PUNCT
taxlaw-2861	113	33	noting	note	VERB
taxlaw-2861	113	34	that	that	SCONJ
taxlaw-2861	113	35	the	the	DET
taxlaw-2861	113	36	council	council	NOUN
taxlaw-2861	113	37	on	on	ADP
taxlaw-2861	113	38	social	social	ADJ
taxlaw-2861	113	39	action	action	NOUN
taxlaw-2861	113	40	,	,	PUNCT
taxlaw-2861	113	41	a	a	DET
taxlaw-2861	113	42	uk	uk	PROPN
taxlaw-2861	113	43	think	think	VERB
taxlaw-2861	113	44	tank	tank	NOUN
taxlaw-2861	113	45	,	,	PUNCT
taxlaw-2861	113	46	came	come	VERB
taxlaw-2861	113	47	up	up	ADP
taxlaw-2861	113	48	with	with	ADP
taxlaw-2861	113	49	the	the	DET
taxlaw-2861	113	50	idea	idea	NOUN
taxlaw-2861	113	51	for	for	ADP
taxlaw-2861	113	52	a	a	DET
taxlaw-2861	113	53	sib	sib	NOUN
taxlaw-2861	113	54	)	)	PUNCT
taxlaw-2861	113	55	.	.	PUNCT
taxlaw-2861	114	1	20	20	NUM
taxlaw-2861	115	1	i	i	PRON
taxlaw-2861	115	2	d.	d.	PROPN
taxlaw-2861	115	3	21	21	NUM
taxlaw-2861	115	4	this	this	DET
taxlaw-2861	115	5	sib	sib	NOUN
taxlaw-2861	115	6	was	be	AUX
taxlaw-2861	115	7	launched	launch	VERB
taxlaw-2861	115	8	with	with	ADP
taxlaw-2861	115	9	the	the	DET
taxlaw-2861	115	10	aim	aim	NOUN
taxlaw-2861	115	11	of	of	ADP
taxlaw-2861	115	12	cutting	cut	VERB
taxlaw-2861	115	13	the	the	DET
taxlaw-2861	115	14	rate	rate	NOUN
taxlaw-2861	115	15	of	of	ADP
taxlaw-2861	115	16	recidivism	recidivism	NOUN
taxlaw-2861	115	17	at	at	ADP
taxlaw-2861	115	18	peterborough	peterborough	PROPN
taxlaw-2861	115	19	prison	prison	NOUN
taxlaw-2861	115	20	.	.	PUNCT
taxlaw-2861	116	1	see	see	VERB
taxlaw-2861	116	2	butler	butler	PROPN
taxlaw-2861	116	3	,	,	PUNCT
taxlaw-2861	116	4	bloom	bloom	PROPN
taxlaw-2861	116	5	&	&	CCONJ
taxlaw-2861	116	6	rudd	rudd	PROPN
taxlaw-2861	116	7	,	,	PUNCT
taxlaw-2861	116	8	supra	supra	PROPN
taxlaw-2861	116	9	note	note	PROPN
taxlaw-2861	116	10	18	18	NUM
taxlaw-2861	116	11	,	,	PUNCT
taxlaw-2861	116	12	at	at	ADP
taxlaw-2861	116	13	57	57	NUM
taxlaw-2861	116	14	;	;	PUNCT
taxlaw-2861	116	15	cox	cox	PROPN
taxlaw-2861	116	16	,	,	PUNCT
taxlaw-2861	116	17	supra	supra	PROPN
taxlaw-2861	116	18	note	note	PROPN
taxlaw-2861	116	19	7	7	NUM
taxlaw-2861	116	20	,	,	PUNCT
taxlaw-2861	116	21	at	at	ADP
taxlaw-2861	116	22	962	962	NUM
taxlaw-2861	116	23	.	.	PUNCT
taxlaw-2861	117	1	liang	liang	PROPN
taxlaw-2861	117	2	,	,	PUNCT
taxlaw-2861	117	3	mansberger	mansberger	PROPN
taxlaw-2861	117	4	&	&	CCONJ
taxlaw-2861	117	5	spieler	spieler	PROPN
taxlaw-2861	117	6	,	,	PUNCT
taxlaw-2861	117	7	supra	supra	PROPN
taxlaw-2861	117	8	note	note	PROPN
taxlaw-2861	117	9	19	19	NUM
taxlaw-2861	117	10	,	,	PUNCT
taxlaw-2861	117	11	at	at	ADP
taxlaw-2861	117	12	269	269	NUM
taxlaw-2861	117	13	.	.	PUNCT
taxlaw-2861	117	14	22	22	NUM
taxlaw-2861	117	15	see	see	VERB
taxlaw-2861	117	16	soc	soc	NOUN
taxlaw-2861	117	17	.	.	PUNCT
taxlaw-2861	118	1	enterprise	enterprise	NOUN
taxlaw-2861	118	2	greenhouse	greenhouse	NOUN
taxlaw-2861	118	3	,	,	PUNCT
taxlaw-2861	118	4	social	social	ADJ
taxlaw-2861	118	5	impact	impact	NOUN
taxlaw-2861	118	6	bonds	bond	NOUN
taxlaw-2861	118	7	fact	fact	NOUN
taxlaw-2861	118	8	sheet	sheet	NOUN
taxlaw-2861	118	9	,	,	PUNCT
taxlaw-2861	118	10	http://segreenhouse.org/wpcontent/uploads/2013/09/sib-fact-sheet_final.pdf	http://segreenhouse.org/wpcontent/uploads/2013/09/sib-fact-sheet_final.pdf	PROPN
taxlaw-2861	118	11	[	[	X
taxlaw-2861	118	12	https://perma.cc/w9gy-qcpm	https://perma.cc/w9gy-qcpm	NOUN
taxlaw-2861	118	13	]	]	PUNCT
taxlaw-2861	118	14	;	;	PUNCT
taxlaw-2861	118	15	goodall	goodall	PROPN
taxlaw-2861	118	16	,	,	PUNCT
taxlaw-2861	118	17	supra	supra	PROPN
taxlaw-2861	118	18	note	note	PROPN
taxlaw-2861	118	19	13	13	NUM
taxlaw-2861	118	20	;	;	PUNCT
taxlaw-2861	118	21	laura	laura	PROPN
taxlaw-2861	118	22	tyson	tyson	PROPN
taxlaw-2861	118	23	&	&	CCONJ
taxlaw-2861	118	24	lenny	lenny	PROPN
taxlaw-2861	118	25	mendonca	mendonca	PROPN
taxlaw-2861	118	26	,	,	PUNCT
taxlaw-2861	118	27	doing	do	VERB
taxlaw-2861	118	28	well	well	ADV
taxlaw-2861	118	29	by	by	ADP
taxlaw-2861	118	30	doing	do	VERB
taxlaw-2861	118	31	good	good	NOUN
taxlaw-2861	118	32	,	,	PUNCT
taxlaw-2861	118	33	times	time	NOUN
taxlaw-2861	118	34	of	of	ADP
taxlaw-2861	118	35	oman	oman	PROPN
taxlaw-2861	118	36	(	(	PUNCT
taxlaw-2861	118	37	jan	jan	PROPN
taxlaw-2861	118	38	.	.	PROPN
taxlaw-2861	118	39	29	29	NUM
taxlaw-2861	118	40	,	,	PUNCT
taxlaw-2861	118	41	2016	2016	NUM
taxlaw-2861	118	42	)	)	PUNCT
taxlaw-2861	118	43	,	,	PUNCT
taxlaw-2861	118	44	2017	2017	NUM
taxlaw-2861	118	45	]	]	PUNCT
taxlaw-2861	118	46	social	social	ADJ
taxlaw-2861	118	47	impact	impact	NOUN
taxlaw-2861	118	48	bonds	bond	NOUN
taxlaw-2861	118	49	147	147	NUM
taxlaw-2861	118	50	currently	currently	ADV
taxlaw-2861	118	51	,	,	PUNCT
taxlaw-2861	118	52	the	the	DET
taxlaw-2861	118	53	united	united	PROPN
taxlaw-2861	118	54	states	states	PROPN
taxlaw-2861	118	55	has	have	VERB
taxlaw-2861	118	56	more	more	ADJ
taxlaw-2861	118	57	sibs	sib	NOUN
taxlaw-2861	118	58	under	under	ADP
taxlaw-2861	118	59	development	development	NOUN
taxlaw-2861	118	60	than	than	ADP
taxlaw-2861	118	61	any	any	DET
taxlaw-2861	118	62	other	other	ADJ
taxlaw-2861	118	63	country.23	country.23	ADJ
taxlaw-2861	118	64	one	one	NUM
taxlaw-2861	118	65	factor	factor	NOUN
taxlaw-2861	118	66	that	that	PRON
taxlaw-2861	118	67	has	have	AUX
taxlaw-2861	118	68	contributed	contribute	VERB
taxlaw-2861	118	69	to	to	ADP
taxlaw-2861	118	70	the	the	DET
taxlaw-2861	118	71	growth	growth	NOUN
taxlaw-2861	118	72	of	of	ADP
taxlaw-2861	118	73	sibs	sib	NOUN
taxlaw-2861	118	74	in	in	ADP
taxlaw-2861	118	75	the	the	DET
taxlaw-2861	118	76	united	united	PROPN
taxlaw-2861	118	77	states	states	PROPN
taxlaw-2861	118	78	is	be	AUX
taxlaw-2861	118	79	that	that	SCONJ
taxlaw-2861	118	80	numerous	numerous	ADJ
taxlaw-2861	118	81	groups	group	NOUN
taxlaw-2861	118	82	have	have	AUX
taxlaw-2861	118	83	supported	support	VERB
taxlaw-2861	118	84	the	the	DET
taxlaw-2861	118	85	development	development	NOUN
taxlaw-2861	118	86	of	of	ADP
taxlaw-2861	118	87	sibs	sib	NOUN
taxlaw-2861	118	88	.	.	PUNCT
taxlaw-2861	119	1	for	for	ADP
taxlaw-2861	119	2	instance	instance	NOUN
taxlaw-2861	119	3	,	,	PUNCT
taxlaw-2861	119	4	philanthropic	philanthropic	NOUN
taxlaw-2861	119	5	organizations	organization	NOUN
taxlaw-2861	119	6	,	,	PUNCT
taxlaw-2861	119	7	such	such	ADJ
taxlaw-2861	119	8	as	as	ADP
taxlaw-2861	119	9	the	the	DET
taxlaw-2861	119	10	rockefeller	rockefeller	PROPN
taxlaw-2861	119	11	foundation	foundation	PROPN
taxlaw-2861	119	12	and	and	CCONJ
taxlaw-2861	119	13	bloomberg	bloomberg	PROPN
taxlaw-2861	119	14	philanthropies	philanthropy	NOUN
taxlaw-2861	119	15	have	have	AUX
taxlaw-2861	119	16	helped	help	VERB
taxlaw-2861	119	17	launch	launch	VERB
taxlaw-2861	119	18	some	some	PRON
taxlaw-2861	119	19	of	of	ADP
taxlaw-2861	119	20	the	the	DET
taxlaw-2861	119	21	earliest	early	ADJ
taxlaw-2861	119	22	sibs	sib	NOUN
taxlaw-2861	119	23	by	by	ADP
taxlaw-2861	119	24	guaranteeing	guarantee	VERB
taxlaw-2861	119	25	a	a	DET
taxlaw-2861	119	26	portion	portion	NOUN
taxlaw-2861	119	27	of	of	ADP
taxlaw-2861	119	28	the	the	DET
taxlaw-2861	119	29	investors	investor	NOUN
taxlaw-2861	119	30	’	’	PART
taxlaw-2861	119	31	funds.24	funds.24	NOUN
taxlaw-2861	119	32	philanthropic	philanthropic	NOUN
taxlaw-2861	119	33	foundations	foundation	NOUN
taxlaw-2861	119	34	have	have	AUX
taxlaw-2861	119	35	also	also	ADV
taxlaw-2861	119	36	fostered	foster	VERB
taxlaw-2861	119	37	sibs	sib	NOUN
taxlaw-2861	119	38	by	by	ADP
taxlaw-2861	119	39	providing	provide	VERB
taxlaw-2861	119	40	grants	grant	NOUN
taxlaw-2861	119	41	to	to	PART
taxlaw-2861	119	42	finance	finance	VERB
taxlaw-2861	119	43	pro	pro	X
taxlaw-2861	119	44	bono	bono	X
taxlaw-2861	119	45	assistance	assistance	NOUN
taxlaw-2861	119	46	to	to	PART
taxlaw-2861	119	47	help	help	VERB
taxlaw-2861	119	48	implement	implement	VERB
taxlaw-2861	119	49	sibs	sib	NOUN
taxlaw-2861	119	50	.	.	PUNCT
taxlaw-2861	120	1	25	25	NUM
taxlaw-2861	120	2	major	major	ADJ
taxlaw-2861	120	3	financial	financial	ADJ
taxlaw-2861	120	4	institutions	institution	NOUN
taxlaw-2861	120	5	,	,	PUNCT
taxlaw-2861	120	6	like	like	ADP
taxlaw-2861	120	7	goldman	goldman	NOUN
taxlaw-2861	120	8	sachs	sachs	PROPN
taxlaw-2861	120	9	,	,	PUNCT
taxlaw-2861	120	10	have	have	AUX
taxlaw-2861	120	11	invested	invest	VERB
taxlaw-2861	120	12	capital	capital	NOUN
taxlaw-2861	120	13	in	in	ADP
taxlaw-2861	120	14	sib	sib	NOUN
taxlaw-2861	120	15	-	-	PUNCT
taxlaw-2861	120	16	funded	fund	VERB
taxlaw-2861	120	17	programs	program	NOUN
taxlaw-2861	120	18	,	,	PUNCT
taxlaw-2861	120	19	indicating	indicate	VERB
taxlaw-2861	120	20	their	their	PRON
taxlaw-2861	120	21	belief	belief	NOUN
taxlaw-2861	120	22	in	in	ADP
taxlaw-2861	120	23	the	the	DET
taxlaw-2861	120	24	potential	potential	NOUN
taxlaw-2861	120	25	of	of	ADP
taxlaw-2861	120	26	sibs	sib	NOUN
taxlaw-2861	120	27	to	to	PART
taxlaw-2861	120	28	deliver	deliver	VERB
taxlaw-2861	120	29	effective	effective	ADJ
taxlaw-2861	120	30	social	social	ADJ
taxlaw-2861	120	31	services	service	NOUN
taxlaw-2861	120	32	.	.	PUNCT
taxlaw-2861	121	1	26	26	NUM
taxlaw-2861	122	1	moreover	moreover	ADV
taxlaw-2861	122	2	,	,	PUNCT
taxlaw-2861	122	3	groups	group	NOUN
taxlaw-2861	122	4	have	have	AUX
taxlaw-2861	122	5	formed	form	VERB
taxlaw-2861	122	6	,	,	PUNCT
taxlaw-2861	122	7	such	such	ADJ
taxlaw-2861	122	8	as	as	ADP
taxlaw-2861	122	9	the	the	DET
taxlaw-2861	122	10	harvard	harvard	PROPN
taxlaw-2861	122	11	kennedy	kennedy	PROPN
taxlaw-2861	122	12	school	school	PROPN
taxlaw-2861	122	13	social	social	ADJ
taxlaw-2861	122	14	impact	impact	NOUN
taxlaw-2861	122	15	bond	bond	NOUN
taxlaw-2861	122	16	technical	technical	ADJ
taxlaw-2861	122	17	assistance	assistance	NOUN
taxlaw-2861	122	18	lab	lab	NOUN
taxlaw-2861	122	19	and	and	CCONJ
taxlaw-2861	122	20	the	the	DET
taxlaw-2861	122	21	sorenson	sorenson	PROPN
taxlaw-2861	122	22	impact	impact	PROPN
taxlaw-2861	122	23	center	center	NOUN
taxlaw-2861	122	24	at	at	ADP
taxlaw-2861	122	25	the	the	DET
taxlaw-2861	122	26	university	university	PROPN
taxlaw-2861	122	27	of	of	ADP
taxlaw-2861	122	28	utah	utah	PROPN
taxlaw-2861	122	29	,	,	PUNCT
taxlaw-2861	122	30	to	to	PART
taxlaw-2861	122	31	assist	assist	VERB
taxlaw-2861	122	32	in	in	ADP
taxlaw-2861	122	33	the	the	DET
taxlaw-2861	122	34	development	development	NOUN
taxlaw-2861	122	35	of	of	ADP
taxlaw-2861	122	36	sibs	sib	NOUN
taxlaw-2861	122	37	and	and	CCONJ
taxlaw-2861	122	38	to	to	PART
taxlaw-2861	122	39	foster	foster	VERB
taxlaw-2861	122	40	social	social	ADJ
taxlaw-2861	122	41	innovation	innovation	NOUN
taxlaw-2861	122	42	through	through	ADP
taxlaw-2861	122	43	research	research	NOUN
taxlaw-2861	122	44	,	,	PUNCT
taxlaw-2861	122	45	http://timesofoman.com/article/76393/opinion/columnist/the-united-states-is-already-the-largest-pay-forsuccess-market-in-the-world	http://timesofoman.com/article/76393/opinion/columnist/the-united-states-is-already-the-largest-pay-forsuccess-market-in-the-world	PROPN
taxlaw-2861	123	1	[	[	X
taxlaw-2861	123	2	https://perma.cc/3klz-prbg	https://perma.cc/3klz-prbg	X
taxlaw-2861	123	3	]	]	X
taxlaw-2861	123	4	;	;	PUNCT
taxlaw-2861	123	5	barajas	barajas	PROPN
taxlaw-2861	123	6	et	et	PROPN
taxlaw-2861	123	7	al	al	PROPN
taxlaw-2861	123	8	.	.	PROPN
taxlaw-2861	123	9	,	,	PUNCT
taxlaw-2861	123	10	supra	supra	PROPN
taxlaw-2861	123	11	note	note	PROPN
taxlaw-2861	123	12	15	15	NUM
taxlaw-2861	123	13	,	,	PUNCT
taxlaw-2861	123	14	at	at	ADP
taxlaw-2861	123	15	8	8	NUM
taxlaw-2861	123	16	.	.	PUNCT
taxlaw-2861	124	1	as	as	ADP
taxlaw-2861	124	2	of	of	ADP
taxlaw-2861	124	3	june	june	PROPN
taxlaw-2861	124	4	2016	2016	NUM
taxlaw-2861	124	5	,	,	PUNCT
taxlaw-2861	124	6	more	more	ADJ
taxlaw-2861	124	7	than	than	ADP
taxlaw-2861	124	8	65	65	NUM
taxlaw-2861	124	9	sib	sib	NOUN
taxlaw-2861	124	10	projects	project	NOUN
taxlaw-2861	124	11	were	be	AUX
taxlaw-2861	124	12	at	at	ADP
taxlaw-2861	124	13	different	different	ADJ
taxlaw-2861	124	14	phases	phase	NOUN
taxlaw-2861	124	15	of	of	ADP
taxlaw-2861	124	16	development	development	NOUN
taxlaw-2861	124	17	across	across	ADP
taxlaw-2861	124	18	the	the	DET
taxlaw-2861	124	19	united	united	PROPN
taxlaw-2861	124	20	states	states	PROPN
taxlaw-2861	124	21	and	and	CCONJ
taxlaw-2861	124	22	,	,	PUNCT
taxlaw-2861	124	23	as	as	ADP
taxlaw-2861	124	24	of	of	ADP
taxlaw-2861	124	25	february	february	PROPN
taxlaw-2861	124	26	2017	2017	NUM
taxlaw-2861	124	27	,	,	PUNCT
taxlaw-2861	124	28	15	15	NUM
taxlaw-2861	124	29	sib	sib	NOUN
taxlaw-2861	124	30	projects	project	NOUN
taxlaw-2861	124	31	have	have	AUX
taxlaw-2861	124	32	been	be	AUX
taxlaw-2861	124	33	launched	launch	VERB
taxlaw-2861	124	34	in	in	ADP
taxlaw-2861	124	35	the	the	DET
taxlaw-2861	124	36	united	united	PROPN
taxlaw-2861	124	37	states	states	PROPN
taxlaw-2861	124	38	.	.	PUNCT
taxlaw-2861	125	1	sindhu	sindhu	PROPN
taxlaw-2861	125	2	lakshmanan	lakshmanan	PROPN
taxlaw-2861	125	3	,	,	PUNCT
taxlaw-2861	125	4	pay	pay	VERB
taxlaw-2861	125	5	for	for	ADP
taxlaw-2861	125	6	success	success	NOUN
taxlaw-2861	125	7	:	:	PUNCT
taxlaw-2861	125	8	to	to	PART
taxlaw-2861	125	9	invest	invest	VERB
taxlaw-2861	125	10	or	or	CCONJ
taxlaw-2861	125	11	not	not	PART
taxlaw-2861	125	12	to	to	PART
taxlaw-2861	125	13	invest	invest	VERB
taxlaw-2861	125	14	?	?	PUNCT
taxlaw-2861	125	15	,	,	PUNCT
taxlaw-2861	125	16	living	live	VERB
taxlaw-2861	125	17	cities	city	NOUN
taxlaw-2861	125	18	(	(	PUNCT
taxlaw-2861	125	19	oct	oct	PROPN
taxlaw-2861	125	20	.	.	PROPN
taxlaw-2861	125	21	18	18	NUM
taxlaw-2861	125	22	,	,	PUNCT
taxlaw-2861	125	23	2016	2016	NUM
taxlaw-2861	125	24	)	)	PUNCT
taxlaw-2861	125	25	,	,	PUNCT
taxlaw-2861	125	26	https://www.livingcities.org/blog/1129-pay-for-success-to-invest-or-not-to-invest	https://www.livingcities.org/blog/1129-pay-for-success-to-invest-or-not-to-inv	ADJ
taxlaw-2861	125	27	[	[	X
taxlaw-2861	125	28	https://perma.cc/8s56ud4	https://perma.cc/8s56ud4	X
taxlaw-2861	125	29	t	t	X
taxlaw-2861	125	30	]	]	X
taxlaw-2861	125	31	;	;	PUNCT
taxlaw-2861	125	32	social	social	ADJ
taxlaw-2861	125	33	impact	impact	NOUN
taxlaw-2861	125	34	bonds	bond	NOUN
taxlaw-2861	125	35	101	101	NUM
taxlaw-2861	125	36	,	,	PUNCT
taxlaw-2861	125	37	harv	harv	PROPN
taxlaw-2861	125	38	.	.	PUNCT
taxlaw-2861	126	1	kennedy	kennedy	PROPN
taxlaw-2861	126	2	sch	sch	PROPN
taxlaw-2861	126	3	.	.	PROPN
taxlaw-2861	126	4	gov’t	gov’t	PROPN
taxlaw-2861	126	5	performance	performance	NOUN
taxlaw-2861	126	6	lab	lab	NOUN
taxlaw-2861	126	7	.	.	PUNCT
taxlaw-2861	126	8	,	,	PUNCT
taxlaw-2861	126	9	http://govlab.hks.harvard.edu/files/siblab/files/sibs_101_hks_gpl_2017.pdf	http://govlab.hks.harvard.edu/files/siblab/files/sibs_101_hks_gpl_2017.pdf	PROPN
taxlaw-2861	127	1	[	[	X
taxlaw-2861	127	2	https://perma.cc/ya63-vgvc	https://perma.cc/ya63-vgvc	X
taxlaw-2861	127	3	]	]	PUNCT
taxlaw-2861	127	4	.	.	PUNCT
taxlaw-2861	128	1	sibs	sib	NOUN
taxlaw-2861	128	2	have	have	AUX
taxlaw-2861	128	3	also	also	ADV
taxlaw-2861	128	4	been	be	AUX
taxlaw-2861	128	5	implemented	implement	VERB
taxlaw-2861	128	6	abroad	abroad	ADV
taxlaw-2861	128	7	in	in	ADP
taxlaw-2861	128	8	countries	country	NOUN
taxlaw-2861	128	9	such	such	ADJ
taxlaw-2861	128	10	as	as	ADP
taxlaw-2861	128	11	canada	canada	PROPN
taxlaw-2861	128	12	,	,	PUNCT
taxlaw-2861	128	13	the	the	DET
taxlaw-2861	128	14	united	united	PROPN
taxlaw-2861	128	15	kingdom	kingdom	PROPN
taxlaw-2861	128	16	,	,	PUNCT
taxlaw-2861	128	17	pakistan	pakistan	PROPN
taxlaw-2861	128	18	,	,	PUNCT
taxlaw-2861	128	19	india	india	PROPN
taxlaw-2861	128	20	,	,	PUNCT
taxlaw-2861	128	21	the	the	DET
taxlaw-2861	128	22	netherlands	netherlands	PROPN
taxlaw-2861	128	23	,	,	PUNCT
taxlaw-2861	128	24	germany	germany	PROPN
taxlaw-2861	128	25	,	,	PUNCT
taxlaw-2861	128	26	australia	australia	PROPN
taxlaw-2861	128	27	,	,	PUNCT
taxlaw-2861	128	28	rwanda	rwanda	PROPN
taxlaw-2861	128	29	,	,	PUNCT
taxlaw-2861	128	30	and	and	CCONJ
taxlaw-2861	128	31	mozambique	mozambique	PROPN
taxlaw-2861	128	32	,	,	PUNCT
taxlaw-2861	128	33	among	among	ADP
taxlaw-2861	128	34	others	other	NOUN
taxlaw-2861	128	35	.	.	PUNCT
taxlaw-2861	129	1	esha	esha	PROPN
taxlaw-2861	129	2	chhabra	chhabra	PROPN
taxlaw-2861	129	3	,	,	PUNCT
taxlaw-2861	129	4	the	the	DET
taxlaw-2861	129	5	‘	'	PUNCT
taxlaw-2861	129	6	it	it	PRON
taxlaw-2861	129	7	girl	girl	NOUN
taxlaw-2861	129	8	’	'	PUNCT
taxlaw-2861	129	9	of	of	ADP
taxlaw-2861	129	10	muni	muni	ADJ
taxlaw-2861	129	11	finance	finance	NOUN
taxlaw-2861	129	12	:	:	PUNCT
taxlaw-2861	129	13	are	be	AUX
taxlaw-2861	129	14	social	social	ADJ
taxlaw-2861	129	15	impact	impact	NOUN
taxlaw-2861	129	16	bonds	bond	NOUN
taxlaw-2861	129	17	a	a	DET
taxlaw-2861	129	18	fad	fad	NOUN
taxlaw-2861	129	19	or	or	CCONJ
taxlaw-2861	129	20	a	a	DET
taxlaw-2861	129	21	long	long	ADJ
taxlaw-2861	129	22	-	-	PUNCT
taxlaw-2861	129	23	term	term	NOUN
taxlaw-2861	129	24	solution	solution	NOUN
taxlaw-2861	129	25	for	for	ADP
taxlaw-2861	129	26	underfunded	underfunded	ADJ
taxlaw-2861	129	27	public	public	ADJ
taxlaw-2861	129	28	programs	program	NOUN
taxlaw-2861	129	29	?	?	PUNCT
taxlaw-2861	129	30	,	,	PUNCT
taxlaw-2861	129	31	nextcity	nextcity	NOUN
taxlaw-2861	129	32	(	(	PUNCT
taxlaw-2861	129	33	jun	jun	PROPN
taxlaw-2861	129	34	.	.	PROPN
taxlaw-2861	129	35	23	23	NUM
taxlaw-2861	129	36	,	,	PUNCT
taxlaw-2861	129	37	2014	2014	NUM
taxlaw-2861	129	38	)	)	PUNCT
taxlaw-2861	129	39	,	,	PUNCT
taxlaw-2861	129	40	https://nextcity.org/features/view/social-impactbonds-public-private-solution-social-problems-cities	https://nextcity.org/features/view/social-impactbonds-public-private-solution-social-problems-citie	VERB
taxlaw-2861	130	1	[	[	X
taxlaw-2861	130	2	https://perma.cc/8288-k2sy	https://perma.cc/8288-k2sy	X
taxlaw-2861	130	3	]	]	X
taxlaw-2861	130	4	;	;	PUNCT
taxlaw-2861	130	5	john	john	PROPN
taxlaw-2861	130	6	hartley	hartley	PROPN
taxlaw-2861	130	7	,	,	PUNCT
taxlaw-2861	130	8	social	social	ADJ
taxlaw-2861	130	9	impact	impact	NOUN
taxlaw-2861	130	10	bonds	bond	NOUN
taxlaw-2861	130	11	are	be	AUX
taxlaw-2861	130	12	going	go	VERB
taxlaw-2861	130	13	mainstream	mainstream	ADJ
taxlaw-2861	130	14	,	,	PUNCT
taxlaw-2861	130	15	forbes	forbes	PROPN
taxlaw-2861	130	16	(	(	PUNCT
taxlaw-2861	130	17	sep	sep	PROPN
taxlaw-2861	130	18	.	.	PROPN
taxlaw-2861	130	19	15	15	NUM
taxlaw-2861	130	20	,	,	PUNCT
taxlaw-2861	130	21	2014	2014	NUM
taxlaw-2861	130	22	)	)	PUNCT
taxlaw-2861	130	23	,	,	PUNCT
taxlaw-2861	130	24	http://www.forbes.com/sites/jonhartley/2014/09/15/social-impact-bonds-are-goingmainstream/#17ad409217d5	http://www.forbes.com/sites/jonhartley/2014/09/15/social-impact-bonds-are-goingmainstream/#17ad409217d5	X
taxlaw-2861	130	25	[	[	X
taxlaw-2861	130	26	https://perma.cc/udh4-pce5	https://perma.cc/udh4-pce5	X
taxlaw-2861	130	27	]	]	PUNCT
taxlaw-2861	130	28	.	.	PUNCT
taxlaw-2861	131	1	23	23	NUM
taxlaw-2861	131	2	tyson	tyson	PROPN
taxlaw-2861	131	3	&	&	CCONJ
taxlaw-2861	131	4	mendonca	mendonca	PROPN
taxlaw-2861	131	5	,	,	PUNCT
taxlaw-2861	131	6	supra	supra	PROPN
taxlaw-2861	131	7	note	note	NOUN
taxlaw-2861	131	8	22	22	NUM
taxlaw-2861	131	9	.	.	PUNCT
taxlaw-2861	132	1	24	24	NUM
taxlaw-2861	132	2	see	see	VERB
taxlaw-2861	132	3	,	,	PUNCT
taxlaw-2861	132	4	e.g.	e.g.	ADV
taxlaw-2861	132	5	,	,	PUNCT
taxlaw-2861	132	6	fact	fact	NOUN
taxlaw-2861	132	7	sheet	sheet	NOUN
taxlaw-2861	132	8	–	–	PUNCT
taxlaw-2861	132	9	investing	invest	VERB
taxlaw-2861	132	10	in	in	ADP
taxlaw-2861	132	11	what	what	PRON
taxlaw-2861	132	12	works	work	VERB
taxlaw-2861	132	13	:	:	PUNCT
taxlaw-2861	132	14	“	"	PUNCT
taxlaw-2861	132	15	pay	pay	VERB
taxlaw-2861	132	16	for	for	ADP
taxlaw-2861	132	17	success	success	NOUN
taxlaw-2861	132	18	”	"	PUNCT
taxlaw-2861	132	19	in	in	ADP
taxlaw-2861	132	20	new	new	PROPN
taxlaw-2861	132	21	york	york	PROPN
taxlaw-2861	132	22	state	state	NOUN
taxlaw-2861	132	23	increasing	increase	VERB
taxlaw-2861	132	24	employment	employment	NOUN
taxlaw-2861	132	25	and	and	CCONJ
taxlaw-2861	132	26	improving	improve	VERB
taxlaw-2861	132	27	public	public	ADJ
taxlaw-2861	132	28	safety	safety	NOUN
taxlaw-2861	132	29	(	(	PUNCT
taxlaw-2861	132	30	mar	mar	PROPN
taxlaw-2861	132	31	.	.	PROPN
taxlaw-2861	132	32	2014	2014	NUM
taxlaw-2861	132	33	)	)	PUNCT
taxlaw-2861	132	34	,	,	PUNCT
taxlaw-2861	132	35	http://www.payforsuccess.org/sites/default/files/resource-files/pfsfactsheet_0314_0.pdf	http://www.payforsuccess.org/sites/default/files/resource-files/pfsfactsheet_0314_0.pdf	NOUN
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taxlaw-2861	132	37	https://perma.cc/t8ue-v68j	https://perma.cc/t8ue-v68j	X
taxlaw-2861	132	38	]	]	X
taxlaw-2861	133	1	[	[	X
taxlaw-2861	133	2	hereinafter	hereinafter	NOUN
taxlaw-2861	133	3	state	state	NOUN
taxlaw-2861	133	4	of	of	ADP
taxlaw-2861	133	5	ny	ny	PROPN
taxlaw-2861	133	6	fact	fact	PROPN
taxlaw-2861	133	7	sheet	sheet	NOUN
taxlaw-2861	133	8	]	]	PUNCT
taxlaw-2861	133	9	(	(	PUNCT
taxlaw-2861	133	10	providing	provide	VERB
taxlaw-2861	133	11	that	that	SCONJ
taxlaw-2861	133	12	rockefeller	rockefeller	PROPN
taxlaw-2861	133	13	foundation	foundation	PROPN
taxlaw-2861	133	14	has	have	AUX
taxlaw-2861	133	15	provided	provide	VERB
taxlaw-2861	133	16	a	a	DET
taxlaw-2861	133	17	first	first	ADJ
taxlaw-2861	133	18	-	-	PUNCT
taxlaw-2861	133	19	loss	loss	NOUN
taxlaw-2861	133	20	guarantee	guarantee	NOUN
taxlaw-2861	133	21	of	of	ADP
taxlaw-2861	133	22	up	up	ADP
taxlaw-2861	133	23	to	to	PART
taxlaw-2861	133	24	$	$	SYM
taxlaw-2861	133	25	1.3	1.3	NUM
taxlaw-2861	133	26	million	million	NUM
taxlaw-2861	133	27	to	to	ADP
taxlaw-2861	133	28	investors	investor	NOUN
taxlaw-2861	133	29	in	in	ADP
taxlaw-2861	133	30	the	the	DET
taxlaw-2861	133	31	new	new	PROPN
taxlaw-2861	133	32	york	york	PROPN
taxlaw-2861	133	33	state	state	PROPN
taxlaw-2861	133	34	’s	’s	PART
taxlaw-2861	133	35	sib	sib	NOUN
taxlaw-2861	133	36	)	)	PUNCT
taxlaw-2861	133	37	;	;	PUNCT
taxlaw-2861	133	38	press	press	NOUN
taxlaw-2861	133	39	release	release	NOUN
taxlaw-2861	133	40	,	,	PUNCT
taxlaw-2861	133	41	office	office	NOUN
taxlaw-2861	133	42	of	of	ADP
taxlaw-2861	133	43	the	the	DET
taxlaw-2861	133	44	mayor	mayor	NOUN
taxlaw-2861	133	45	,	,	PUNCT
taxlaw-2861	133	46	city	city	NOUN
taxlaw-2861	133	47	of	of	ADP
taxlaw-2861	133	48	new	new	PROPN
taxlaw-2861	133	49	york	york	PROPN
taxlaw-2861	133	50	,	,	PUNCT
taxlaw-2861	133	51	mayor	mayor	PROPN
taxlaw-2861	133	52	bloomberg	bloomberg	PROPN
taxlaw-2861	133	53	,	,	PUNCT
taxlaw-2861	133	54	deputy	deputy	NOUN
taxlaw-2861	133	55	mayor	mayor	NOUN
taxlaw-2861	133	56	gibbs	gibbs	PROPN
taxlaw-2861	133	57	and	and	CCONJ
taxlaw-2861	133	58	corrections	correction	NOUN
taxlaw-2861	133	59	commissioner	commissioner	NOUN
taxlaw-2861	133	60	schriro	schriro	PROPN
taxlaw-2861	133	61	announce	announce	PROPN
taxlaw-2861	133	62	nation	nation	NOUN
taxlaw-2861	133	63	’s	’s	PART
taxlaw-2861	133	64	first	first	ADJ
taxlaw-2861	133	65	social	social	ADJ
taxlaw-2861	133	66	impact	impact	NOUN
taxlaw-2861	133	67	bond	bond	NOUN
taxlaw-2861	133	68	program	program	NOUN
taxlaw-2861	133	69	(	(	PUNCT
taxlaw-2861	133	70	aug	aug	PROPN
taxlaw-2861	133	71	.	.	PROPN
taxlaw-2861	133	72	2	2	NUM
taxlaw-2861	133	73	,	,	PUNCT
taxlaw-2861	133	74	2012	2012	NUM
taxlaw-2861	133	75	)	)	PUNCT
taxlaw-2861	133	76	,	,	PUNCT
taxlaw-2861	133	77	http://www1.nyc.gov/office-of-the-mayor/news/285-12/mayor-bloomberg-deputy-mayor-gibbs-correctionscommissioner-schriro-nation-s-first#/0	http://www1.nyc.gov/office-of-the-mayor/news/285-12/mayor-bloomberg-deputy-mayor-gibbs-correctionscommissioner-schriro-nation-s-first#/0	PROPN
taxlaw-2861	134	1	[	[	X
taxlaw-2861	134	2	https://perma.cc/97wt-44z8	https://perma.cc/97wt-44z8	X
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taxlaw-2861	134	4	(	(	PUNCT
taxlaw-2861	134	5	describing	describe	VERB
taxlaw-2861	134	6	bloomberg	bloomberg	PROPN
taxlaw-2861	134	7	philanthropies	philanthropy	NOUN
taxlaw-2861	134	8	’	'	PUNCT
taxlaw-2861	134	9	guarantee	guarantee	VERB
taxlaw-2861	134	10	to	to	PART
taxlaw-2861	134	11	protect	protect	VERB
taxlaw-2861	134	12	up	up	ADP
taxlaw-2861	134	13	to	to	PART
taxlaw-2861	134	14	$	$	SYM
taxlaw-2861	134	15	7.2	7.2	NUM
taxlaw-2861	134	16	million	million	NUM
taxlaw-2861	134	17	of	of	ADP
taxlaw-2861	134	18	investor	investor	NOUN
taxlaw-2861	134	19	principal	principal	NOUN
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taxlaw-2861	134	21	.	.	PUNCT
taxlaw-2861	135	1	25	25	NUM
taxlaw-2861	135	2	see	see	VERB
taxlaw-2861	135	3	,	,	PUNCT
taxlaw-2861	135	4	e.g.	e.g.	ADV
taxlaw-2861	135	5	,	,	PUNCT
taxlaw-2861	135	6	ashley	ashley	NOUN
taxlaw-2861	135	7	pettus	pettus	PROPN
taxlaw-2861	135	8	,	,	PUNCT
taxlaw-2861	135	9	pay	pay	VERB
taxlaw-2861	135	10	for	for	ADP
taxlaw-2861	135	11	progress	progress	NOUN
taxlaw-2861	135	12	:	:	PUNCT
taxlaw-2861	135	13	social	social	ADJ
taxlaw-2861	135	14	impact	impact	NOUN
taxlaw-2861	135	15	bonds	bond	NOUN
taxlaw-2861	135	16	,	,	PUNCT
taxlaw-2861	135	17	harv	harv	NOUN
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taxlaw-2861	136	1	mag	mag	INTJ
taxlaw-2861	136	2	.	.	PUNCT
taxlaw-2861	137	1	(	(	PUNCT
taxlaw-2861	137	2	jul	jul	PROPN
taxlaw-2861	137	3	.	.	PROPN
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taxlaw-2861	137	5	aug	aug	PROPN
taxlaw-2861	137	6	.	.	PROPN
taxlaw-2861	137	7	2013	2013	NUM
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taxlaw-2861	137	9	,	,	PUNCT
taxlaw-2861	137	10	http://harvardmagazine.com/2013/07/social-impact-bonds	http://harvardmagazine.com/2013/07/social-impact-bond	VERB
taxlaw-2861	138	1	[	[	X
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taxlaw-2861	138	4	(	(	PUNCT
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taxlaw-2861	138	6	how	how	SCONJ
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taxlaw-2861	138	8	rockefeller	rockefeller	PROPN
taxlaw-2861	138	9	foundation	foundation	PROPN
taxlaw-2861	138	10	funds	fund	VERB
taxlaw-2861	138	11	the	the	DET
taxlaw-2861	138	12	harvard	harvard	PROPN
taxlaw-2861	138	13	social	social	PROPN
taxlaw-2861	138	14	impact	impact	NOUN
taxlaw-2861	138	15	bond	bond	NOUN
taxlaw-2861	138	16	technical	technical	ADJ
taxlaw-2861	138	17	assistance	assistance	NOUN
taxlaw-2861	138	18	lab	lab	NOUN
taxlaw-2861	138	19	,	,	PUNCT
taxlaw-2861	138	20	which	which	PRON
taxlaw-2861	138	21	helps	help	VERB
taxlaw-2861	138	22	provide	provide	VERB
taxlaw-2861	138	23	governments	government	NOUN
taxlaw-2861	138	24	with	with	ADP
taxlaw-2861	138	25	technical	technical	ADJ
taxlaw-2861	138	26	assistance	assistance	NOUN
taxlaw-2861	138	27	in	in	ADP
taxlaw-2861	138	28	developing	develop	VERB
taxlaw-2861	138	29	and	and	CCONJ
taxlaw-2861	138	30	launching	launch	VERB
taxlaw-2861	138	31	a	a	DET
taxlaw-2861	138	32	sib	sib	NOUN
taxlaw-2861	138	33	-	-	PUNCT
taxlaw-2861	138	34	funded	fund	VERB
taxlaw-2861	138	35	program	program	NOUN
taxlaw-2861	138	36	)	)	PUNCT
taxlaw-2861	138	37	;	;	PUNCT
taxlaw-2861	138	38	gov’t	gov’t	NUM
taxlaw-2861	138	39	performance	performance	NOUN
taxlaw-2861	138	40	lab	lab	NOUN
taxlaw-2861	138	41	.	.	PUNCT
taxlaw-2861	138	42	,	,	PUNCT
taxlaw-2861	138	43	supra	supra	PROPN
taxlaw-2861	138	44	note	note	PROPN
taxlaw-2861	138	45	22	22	NUM
taxlaw-2861	138	46	,	,	PUNCT
taxlaw-2861	138	47	at	at	ADP
taxlaw-2861	138	48	5	5	NUM
taxlaw-2861	138	49	(	(	PUNCT
taxlaw-2861	138	50	noting	note	VERB
taxlaw-2861	138	51	that	that	SCONJ
taxlaw-2861	138	52	the	the	DET
taxlaw-2861	138	53	government	government	NOUN
taxlaw-2861	138	54	performance	performance	NOUN
taxlaw-2861	138	55	lab	lab	NOUN
taxlaw-2861	138	56	receives	receive	VERB
taxlaw-2861	138	57	financial	financial	ADJ
taxlaw-2861	138	58	support	support	NOUN
taxlaw-2861	138	59	from	from	ADP
taxlaw-2861	138	60	multiple	multiple	ADJ
taxlaw-2861	138	61	philanthropic	philanthropic	NOUN
taxlaw-2861	138	62	organizations	organization	NOUN
taxlaw-2861	138	63	including	include	VERB
taxlaw-2861	138	64	bloomberg	bloomberg	PROPN
taxlaw-2861	138	65	philanthropies	philanthropy	NOUN
taxlaw-2861	138	66	,	,	PUNCT
taxlaw-2861	138	67	the	the	DET
taxlaw-2861	138	68	corporation	corporation	NOUN
taxlaw-2861	138	69	for	for	ADP
taxlaw-2861	138	70	national	national	ADJ
taxlaw-2861	138	71	and	and	CCONJ
taxlaw-2861	138	72	community	community	NOUN
taxlaw-2861	138	73	service	service	NOUN
taxlaw-2861	138	74	social	social	ADJ
taxlaw-2861	138	75	innovation	innovation	NOUN
taxlaw-2861	138	76	fund	fund	NOUN
taxlaw-2861	138	77	,	,	PUNCT
taxlaw-2861	138	78	the	the	DET
taxlaw-2861	138	79	dunham	dunham	PROPN
taxlaw-2861	138	80	fund	fund	PROPN
taxlaw-2861	138	81	,	,	PUNCT
taxlaw-2861	138	82	the	the	DET
taxlaw-2861	138	83	laura	laura	NOUN
taxlaw-2861	138	84	and	and	CCONJ
taxlaw-2861	138	85	john	john	PROPN
taxlaw-2861	138	86	arnold	arnold	PROPN
taxlaw-2861	138	87	foundation	foundation	PROPN
taxlaw-2861	138	88	,	,	PUNCT
taxlaw-2861	138	89	the	the	DET
taxlaw-2861	138	90	pritzker	pritzker	PROPN
taxlaw-2861	138	91	children	children	PROPN
taxlaw-2861	138	92	’s	’s	PART
taxlaw-2861	138	93	initiative	initiative	NOUN
taxlaw-2861	138	94	,	,	PUNCT
taxlaw-2861	138	95	and	and	CCONJ
taxlaw-2861	138	96	the	the	DET
taxlaw-2861	138	97	rockefeller	rockefeller	PROPN
taxlaw-2861	138	98	foundation	foundation	PROPN
taxlaw-2861	138	99	)	)	PUNCT
taxlaw-2861	138	100	.	.	PUNCT
taxlaw-2861	139	1	26	26	NUM
taxlaw-2861	139	2	see	see	VERB
taxlaw-2861	139	3	,	,	PUNCT
taxlaw-2861	139	4	e.g.	e.g.	ADV
taxlaw-2861	139	5	,	,	PUNCT
taxlaw-2861	139	6	office	office	NOUN
taxlaw-2861	139	7	of	of	ADP
taxlaw-2861	139	8	the	the	DET
taxlaw-2861	139	9	mayor	mayor	NOUN
taxlaw-2861	139	10	,	,	PUNCT
taxlaw-2861	139	11	city	city	NOUN
taxlaw-2861	139	12	of	of	ADP
taxlaw-2861	139	13	new	new	PROPN
taxlaw-2861	139	14	york	york	PROPN
taxlaw-2861	139	15	,	,	PUNCT
taxlaw-2861	139	16	supra	supra	PROPN
taxlaw-2861	139	17	note	note	PROPN
taxlaw-2861	139	18	24	24	NUM
taxlaw-2861	139	19	(	(	PUNCT
taxlaw-2861	139	20	listing	list	VERB
taxlaw-2861	139	21	goldman	goldman	NOUN
taxlaw-2861	139	22	sachs	sach	NOUN
taxlaw-2861	139	23	as	as	ADP
taxlaw-2861	139	24	the	the	DET
taxlaw-2861	139	25	primary	primary	ADJ
taxlaw-2861	139	26	investor	investor	NOUN
taxlaw-2861	139	27	in	in	ADP
taxlaw-2861	139	28	the	the	DET
taxlaw-2861	139	29	sib	sib	NOUN
taxlaw-2861	139	30	-	-	PUNCT
taxlaw-2861	139	31	funded	fund	VERB
taxlaw-2861	139	32	program	program	NOUN
taxlaw-2861	139	33	)	)	PUNCT
taxlaw-2861	139	34	;	;	PUNCT
taxlaw-2861	139	35	goldman	goldman	NOUN
taxlaw-2861	139	36	sachs	sachs	PROPN
taxlaw-2861	139	37	,	,	PUNCT
taxlaw-2861	139	38	fact	fact	NOUN
taxlaw-2861	139	39	sheet	sheet	NOUN
taxlaw-2861	139	40	:	:	PUNCT
taxlaw-2861	139	41	the	the	DET
taxlaw-2861	139	42	massachusetts	massachusetts	PROPN
taxlaw-2861	139	43	juvenile	juvenile	PROPN
taxlaw-2861	139	44	justice	justice	PROPN
taxlaw-2861	139	45	pay	pay	VERB
taxlaw-2861	139	46	for	for	ADP
taxlaw-2861	139	47	success	success	NOUN
taxlaw-2861	139	48	initiative	initiative	NOUN
taxlaw-2861	139	49	,	,	PUNCT
taxlaw-2861	139	50	http://www.goldmansachs.com/our-thinking/trends-in-ourbusiness/massachusetts-social-impact-bond/ma-juvenile-justice-pay-for-success-initiative.pdf	http://www.goldmansachs.com/our-thinking/trends-in-ourbusiness/massachusetts-social-impact-bond/ma-juvenile-justice-pay-for-success-initiative.pdf	NOUN
taxlaw-2861	140	1	[	[	X
taxlaw-2861	140	2	https://perma.cc/c3cd-u2bn	https://perma.cc/c3cd-u2bn	X
taxlaw-2861	140	3	]	]	X
taxlaw-2861	140	4	(	(	PUNCT
taxlaw-2861	140	5	indicating	indicate	VERB
taxlaw-2861	140	6	that	that	SCONJ
taxlaw-2861	140	7	goldman	goldman	PROPN
taxlaw-2861	140	8	sachs	sachs	PROPN
taxlaw-2861	140	9	provided	provide	VERB
taxlaw-2861	140	10	$	$	SYM
taxlaw-2861	140	11	9	9	NUM
taxlaw-2861	140	12	million	million	NUM
taxlaw-2861	140	13	in	in	ADP
taxlaw-2861	140	14	senior	senior	ADJ
taxlaw-2861	140	15	loan	loan	NOUN
taxlaw-2861	140	16	financing	financing	NOUN
taxlaw-2861	140	17	through	through	ADP
taxlaw-2861	140	18	its	its	PRON
taxlaw-2861	140	19	social	social	ADJ
taxlaw-2861	140	20	impact	impact	NOUN
taxlaw-2861	140	21	fund	fund	NOUN
taxlaw-2861	140	22	)	)	PUNCT
taxlaw-2861	140	23	;	;	PUNCT
taxlaw-2861	140	24	state	state	NOUN
taxlaw-2861	140	25	of	of	ADP
taxlaw-2861	140	26	ny	ny	PROPN
taxlaw-2861	140	27	fact	fact	PROPN
taxlaw-2861	140	28	sheet	sheet	NOUN
taxlaw-2861	140	29	,	,	PUNCT
taxlaw-2861	140	30	supra	supra	PROPN
taxlaw-2861	140	31	note	note	NOUN
taxlaw-2861	140	32	24	24	NUM
taxlaw-2861	140	33	(	(	PUNCT
taxlaw-2861	140	34	noting	note	VERB
taxlaw-2861	140	35	that	that	SCONJ
taxlaw-2861	140	36	the	the	DET
taxlaw-2861	140	37	project	project	NOUN
taxlaw-2861	140	38	raised	raise	VERB
taxlaw-2861	140	39	the	the	DET
taxlaw-2861	140	40	majority	majority	NOUN
taxlaw-2861	140	41	of	of	ADP
taxlaw-2861	140	42	its	its	PRON
taxlaw-2861	140	43	funds	fund	NOUN
taxlaw-2861	140	44	from	from	ADP
taxlaw-2861	140	45	the	the	DET
taxlaw-2861	140	46	clients	client	NOUN
taxlaw-2861	140	47	of	of	ADP
taxlaw-2861	140	48	bank	bank	PROPN
taxlaw-2861	140	49	of	of	ADP
taxlaw-2861	140	50	america	america	PROPN
taxlaw-2861	140	51	merrill	merrill	PROPN
taxlaw-2861	140	52	lynch	lynch	PROPN
taxlaw-2861	140	53	)	)	PUNCT
taxlaw-2861	140	54	.	.	PUNCT
taxlaw-2861	141	1	148	148	NUM
taxlaw-2861	141	2	columbia	columbia	PROPN
taxlaw-2861	141	3	journal	journal	NOUN
taxlaw-2861	141	4	of	of	ADP
taxlaw-2861	141	5	tax	tax	NOUN
taxlaw-2861	141	6	law	law	NOUN
taxlaw-2861	141	7	[	[	X
taxlaw-2861	141	8	vol.9:141	vol.9:141	INTJ
taxlaw-2861	141	9	advisory	advisory	ADJ
taxlaw-2861	141	10	,	,	PUNCT
taxlaw-2861	141	11	and	and	CCONJ
taxlaw-2861	141	12	educational	educational	ADJ
taxlaw-2861	141	13	work	work	NOUN
taxlaw-2861	141	14	in	in	ADP
taxlaw-2861	141	15	understanding	understanding	NOUN
taxlaw-2861	141	16	and	and	CCONJ
taxlaw-2861	141	17	improving	improve	VERB
taxlaw-2861	141	18	the	the	DET
taxlaw-2861	141	19	sib	sib	NOUN
taxlaw-2861	141	20	model.27	model.27	PROPN
taxlaw-2861	141	21	in	in	ADP
taxlaw-2861	141	22	addition	addition	NOUN
taxlaw-2861	141	23	,	,	PUNCT
taxlaw-2861	141	24	community	community	NOUN
taxlaw-2861	141	25	groups	group	NOUN
taxlaw-2861	141	26	,	,	PUNCT
taxlaw-2861	141	27	policy	policy	NOUN
taxlaw-2861	141	28	experts	expert	NOUN
taxlaw-2861	141	29	and	and	CCONJ
taxlaw-2861	141	30	leading	lead	VERB
taxlaw-2861	141	31	economists	economist	NOUN
taxlaw-2861	141	32	have	have	AUX
taxlaw-2861	141	33	also	also	ADV
taxlaw-2861	141	34	supported	support	VERB
taxlaw-2861	141	35	the	the	DET
taxlaw-2861	141	36	development	development	NOUN
taxlaw-2861	141	37	of	of	ADP
taxlaw-2861	141	38	sibs	sib	NOUN
taxlaw-2861	141	39	in	in	ADP
taxlaw-2861	141	40	the	the	DET
taxlaw-2861	141	41	united	united	PROPN
taxlaw-2861	141	42	states	states	PROPN
taxlaw-2861	141	43	in	in	ADP
taxlaw-2861	141	44	various	various	ADJ
taxlaw-2861	141	45	other	other	ADJ
taxlaw-2861	141	46	ways.28	ways.28	NOUN
taxlaw-2861	141	47	the	the	DET
taxlaw-2861	141	48	federal	federal	ADJ
taxlaw-2861	141	49	government	government	NOUN
taxlaw-2861	141	50	has	have	AUX
taxlaw-2861	141	51	also	also	ADV
taxlaw-2861	141	52	played	play	VERB
taxlaw-2861	141	53	a	a	DET
taxlaw-2861	141	54	big	big	ADJ
taxlaw-2861	141	55	role	role	NOUN
taxlaw-2861	141	56	in	in	ADP
taxlaw-2861	141	57	promoting	promote	VERB
taxlaw-2861	141	58	sibs	sib	NOUN
taxlaw-2861	141	59	in	in	ADP
taxlaw-2861	141	60	the	the	DET
taxlaw-2861	141	61	united	united	PROPN
taxlaw-2861	141	62	states	states	PROPN
taxlaw-2861	141	63	.	.	PUNCT
taxlaw-2861	142	1	sibs	sib	NOUN
taxlaw-2861	142	2	have	have	AUX
taxlaw-2861	142	3	received	receive	VERB
taxlaw-2861	142	4	bipartisan	bipartisan	ADJ
taxlaw-2861	142	5	support	support	NOUN
taxlaw-2861	142	6	from	from	ADP
taxlaw-2861	142	7	politicians	politician	NOUN
taxlaw-2861	142	8	.	.	PUNCT
taxlaw-2861	143	1	for	for	ADP
taxlaw-2861	143	2	instance	instance	NOUN
taxlaw-2861	143	3	,	,	PUNCT
taxlaw-2861	143	4	in	in	ADP
taxlaw-2861	143	5	june	june	PROPN
taxlaw-2861	143	6	2016	2016	NUM
taxlaw-2861	143	7	,	,	PUNCT
taxlaw-2861	143	8	the	the	DET
taxlaw-2861	143	9	house	house	NOUN
taxlaw-2861	143	10	of	of	ADP
taxlaw-2861	143	11	representatives	representative	NOUN
taxlaw-2861	143	12	unanimously	unanimously	ADV
taxlaw-2861	143	13	passed	pass	VERB
taxlaw-2861	143	14	legislation	legislation	NOUN
taxlaw-2861	143	15	to	to	PART
taxlaw-2861	143	16	increase	increase	VERB
taxlaw-2861	143	17	federal	federal	ADJ
taxlaw-2861	143	18	funding	funding	NOUN
taxlaw-2861	143	19	for	for	ADP
taxlaw-2861	143	20	the	the	DET
taxlaw-2861	143	21	creation	creation	NOUN
taxlaw-2861	143	22	of	of	ADP
taxlaw-2861	143	23	sibs	sib	NOUN
taxlaw-2861	143	24	by	by	ADP
taxlaw-2861	143	25	state	state	NOUN
taxlaw-2861	143	26	and	and	CCONJ
taxlaw-2861	143	27	local	local	ADJ
taxlaw-2861	143	28	governments	government	NOUN
taxlaw-2861	143	29	in	in	ADP
taxlaw-2861	143	30	order	order	NOUN
taxlaw-2861	143	31	to	to	PART
taxlaw-2861	143	32	encourage	encourage	VERB
taxlaw-2861	143	33	the	the	DET
taxlaw-2861	143	34	creation	creation	NOUN
taxlaw-2861	143	35	of	of	ADP
taxlaw-2861	143	36	public	public	ADJ
taxlaw-2861	143	37	-	-	PUNCT
taxlaw-2861	143	38	private	private	ADJ
taxlaw-2861	143	39	partnerships	partnership	NOUN
taxlaw-2861	143	40	and	and	CCONJ
taxlaw-2861	143	41	thereby	thereby	ADV
taxlaw-2861	143	42	increase	increase	VERB
taxlaw-2861	143	43	the	the	DET
taxlaw-2861	143	44	effectiveness	effectiveness	NOUN
taxlaw-2861	143	45	of	of	ADP
taxlaw-2861	143	46	social	social	ADJ
taxlaw-2861	143	47	programs	program	NOUN
taxlaw-2861	143	48	in	in	ADP
taxlaw-2861	143	49	the	the	DET
taxlaw-2861	143	50	united	united	PROPN
taxlaw-2861	143	51	states.29	states.29	PROPN
taxlaw-2861	143	52	although	although	SCONJ
taxlaw-2861	143	53	the	the	DET
taxlaw-2861	143	54	senate	senate	PROPN
taxlaw-2861	143	55	did	do	AUX
taxlaw-2861	143	56	not	not	PART
taxlaw-2861	143	57	pass	pass	VERB
taxlaw-2861	143	58	the	the	DET
taxlaw-2861	143	59	legislation	legislation	NOUN
taxlaw-2861	143	60	before	before	ADP
taxlaw-2861	143	61	the	the	DET
taxlaw-2861	143	62	end	end	NOUN
taxlaw-2861	143	63	of	of	ADP
taxlaw-2861	143	64	congress	congress	PROPN
taxlaw-2861	143	65	,	,	PUNCT
taxlaw-2861	143	66	a	a	DET
taxlaw-2861	143	67	similar	similar	ADJ
taxlaw-2861	143	68	bill	bill	NOUN
taxlaw-2861	143	69	was	be	AUX
taxlaw-2861	143	70	introduced	introduce	VERB
taxlaw-2861	143	71	in	in	ADP
taxlaw-2861	143	72	the	the	DET
taxlaw-2861	143	73	house	house	NOUN
taxlaw-2861	143	74	of	of	ADP
taxlaw-2861	143	75	representatives	representative	NOUN
taxlaw-2861	143	76	on	on	ADP
taxlaw-2861	143	77	january	january	PROPN
taxlaw-2861	143	78	2017.30	2017.30	NUM
taxlaw-2861	143	79	additionally	additionally	ADV
taxlaw-2861	143	80	,	,	PUNCT
taxlaw-2861	143	81	financial	financial	ADJ
taxlaw-2861	143	82	support	support	NOUN
taxlaw-2861	143	83	has	have	AUX
taxlaw-2861	143	84	come	come	VERB
taxlaw-2861	143	85	from	from	ADP
taxlaw-2861	143	86	several	several	ADJ
taxlaw-2861	143	87	federal	federal	ADJ
taxlaw-2861	143	88	agencies	agency	NOUN
taxlaw-2861	143	89	including	include	VERB
taxlaw-2861	143	90	the	the	DET
taxlaw-2861	143	91	social	social	ADJ
taxlaw-2861	143	92	innovation	innovation	NOUN
taxlaw-2861	143	93	fund,31	fund,31	NOUN
taxlaw-2861	143	94	which	which	PRON
taxlaw-2861	143	95	is	be	AUX
taxlaw-2861	143	96	planning	plan	VERB
taxlaw-2861	143	97	to	to	PART
taxlaw-2861	143	98	provide	provide	VERB
taxlaw-2861	143	99	more	more	ADJ
taxlaw-2861	143	100	than	than	ADP
taxlaw-2861	143	101	$	$	SYM
taxlaw-2861	143	102	13	13	NUM
taxlaw-2861	143	103	million	million	NUM
taxlaw-2861	143	104	in	in	ADP
taxlaw-2861	143	105	funding	funding	NOUN
taxlaw-2861	143	106	for	for	ADP
taxlaw-2861	143	107	promising	promise	VERB
taxlaw-2861	143	108	sib	sib	NOUN
taxlaw-2861	143	109	projects.32	projects.32	VERB
taxlaw-2861	143	110	similarly	similarly	ADV
taxlaw-2861	143	111	,	,	PUNCT
taxlaw-2861	143	112	other	other	ADJ
taxlaw-2861	143	113	federal	federal	ADJ
taxlaw-2861	143	114	agencies	agency	NOUN
taxlaw-2861	143	115	,	,	PUNCT
taxlaw-2861	143	116	such	such	ADJ
taxlaw-2861	143	117	as	as	ADP
taxlaw-2861	143	118	the	the	DET
taxlaw-2861	143	119	u.s	u.s	PROPN
taxlaw-2861	143	120	.	.	PROPN
taxlaw-2861	143	121	department	department	PROPN
taxlaw-2861	143	122	of	of	ADP
taxlaw-2861	143	123	labor	labor	NOUN
taxlaw-2861	143	124	,	,	PUNCT
taxlaw-2861	143	125	have	have	AUX
taxlaw-2861	143	126	provided	provide	VERB
taxlaw-2861	143	127	grants	grant	NOUN
taxlaw-2861	143	128	to	to	ADP
taxlaw-2861	143	129	government	government	NOUN
taxlaw-2861	143	130	agencies	agency	NOUN
taxlaw-2861	143	131	to	to	PART
taxlaw-2861	143	132	help	help	VERB
taxlaw-2861	143	133	finance	finance	VERB
taxlaw-2861	143	134	any	any	DET
taxlaw-2861	143	135	outcome	outcome	NOUN
taxlaw-2861	143	136	payments	payment	NOUN
taxlaw-2861	143	137	to	to	ADP
taxlaw-2861	143	138	investors	investor	NOUN
taxlaw-2861	143	139	of	of	ADP
taxlaw-2861	143	140	a	a	DET
taxlaw-2861	143	141	successful	successful	ADJ
taxlaw-2861	143	142	sib	sib	NOUN
taxlaw-2861	143	143	-	-	PUNCT
taxlaw-2861	143	144	funded	fund	VERB
taxlaw-2861	143	145	program.33	program.33	NOUN
taxlaw-2861	143	146	several	several	ADJ
taxlaw-2861	143	147	states	state	NOUN
taxlaw-2861	143	148	have	have	AUX
taxlaw-2861	143	149	also	also	ADV
taxlaw-2861	143	150	supported	support	VERB
taxlaw-2861	143	151	sibs	sib	NOUN
taxlaw-2861	143	152	by	by	ADP
taxlaw-2861	143	153	advancing	advance	VERB
taxlaw-2861	143	154	legislation	legislation	NOUN
taxlaw-2861	143	155	to	to	PART
taxlaw-2861	143	156	facilitate	facilitate	VERB
taxlaw-2861	143	157	the	the	DET
taxlaw-2861	143	158	exploration	exploration	NOUN
taxlaw-2861	143	159	and	and	CCONJ
taxlaw-2861	143	160	testing	testing	NOUN
taxlaw-2861	143	161	of	of	ADP
taxlaw-2861	143	162	sibs.34	sibs.34	NOUN
taxlaw-2861	143	163	27	27	NUM
taxlaw-2861	143	164	see	see	NOUN
taxlaw-2861	143	165	pettus	pettus	NOUN
taxlaw-2861	143	166	,	,	PUNCT
taxlaw-2861	143	167	supra	supra	PROPN
taxlaw-2861	143	168	note	note	PROPN
taxlaw-2861	143	169	25	25	NUM
taxlaw-2861	143	170	;	;	PUNCT
taxlaw-2861	143	171	gov’t	gov’t	NUM
taxlaw-2861	143	172	performance	performance	NOUN
taxlaw-2861	143	173	lab	lab	NOUN
taxlaw-2861	143	174	.	.	PUNCT
taxlaw-2861	143	175	,	,	PUNCT
taxlaw-2861	143	176	supra	supra	PROPN
taxlaw-2861	143	177	note	note	PROPN
taxlaw-2861	143	178	22	22	NUM
taxlaw-2861	143	179	(	(	PUNCT
taxlaw-2861	143	180	describing	describe	VERB
taxlaw-2861	143	181	the	the	DET
taxlaw-2861	143	182	harvard	harvard	PROPN
taxlaw-2861	143	183	kennedy	kennedy	PROPN
taxlaw-2861	143	184	school	school	PROPN
taxlaw-2861	143	185	’s	’s	PART
taxlaw-2861	143	186	government	government	NOUN
taxlaw-2861	143	187	performance	performance	NOUN
taxlaw-2861	143	188	lab	lab	NOUN
taxlaw-2861	143	189	’s	’s	PART
taxlaw-2861	143	190	participation	participation	NOUN
taxlaw-2861	143	191	in	in	ADP
taxlaw-2861	143	192	the	the	DET
taxlaw-2861	143	193	majority	majority	NOUN
taxlaw-2861	143	194	of	of	ADP
taxlaw-2861	143	195	the	the	DET
taxlaw-2861	143	196	sib	sib	NOUN
taxlaw-2861	143	197	projects	project	NOUN
taxlaw-2861	143	198	launched	launch	VERB
taxlaw-2861	143	199	in	in	ADP
taxlaw-2861	143	200	the	the	DET
taxlaw-2861	143	201	united	united	PROPN
taxlaw-2861	143	202	states	states	PROPN
taxlaw-2861	143	203	to	to	ADP
taxlaw-2861	143	204	date	date	NOUN
taxlaw-2861	143	205	)	)	PUNCT
taxlaw-2861	143	206	;	;	PUNCT
taxlaw-2861	144	1	mission	mission	NOUN
taxlaw-2861	144	2	,	,	PUNCT
taxlaw-2861	144	3	univ	univ	PROPN
taxlaw-2861	144	4	.	.	PROPN
taxlaw-2861	144	5	of	of	ADP
taxlaw-2861	144	6	utah	utah	PROPN
taxlaw-2861	144	7	sorenson	sorenson	PROPN
taxlaw-2861	144	8	impact	impact	PROPN
taxlaw-2861	144	9	center	center	PROPN
taxlaw-2861	144	10	,	,	PUNCT
taxlaw-2861	144	11	http://sorensonimpact.com/mission/	http://sorensonimpact.com/mission/	PROPN
taxlaw-2861	144	12	(	(	PUNCT
taxlaw-2861	144	13	last	last	ADV
taxlaw-2861	144	14	visited	visit	VERB
taxlaw-2861	144	15	oct	oct	PROPN
taxlaw-2861	144	16	.	.	PROPN
taxlaw-2861	144	17	30	30	NUM
taxlaw-2861	144	18	,	,	PUNCT
taxlaw-2861	144	19	2017	2017	NUM
taxlaw-2861	144	20	)	)	PUNCT
taxlaw-2861	145	1	[	[	X
taxlaw-2861	145	2	https://perma.cc/ex22-nlpk	https://perma.cc/ex22-nlpk	X
taxlaw-2861	145	3	]	]	PUNCT
taxlaw-2861	145	4	.	.	PUNCT
taxlaw-2861	146	1	28	28	NUM
taxlaw-2861	146	2	see	see	VERB
taxlaw-2861	146	3	tyson	tyson	PROPN
taxlaw-2861	146	4	&	&	CCONJ
taxlaw-2861	146	5	mendonca	mendonca	PROPN
taxlaw-2861	146	6	,	,	PUNCT
taxlaw-2861	146	7	supra	supra	PROPN
taxlaw-2861	146	8	note	note	PROPN
taxlaw-2861	146	9	22	22	NUM
taxlaw-2861	146	10	,	,	PUNCT
taxlaw-2861	146	11	at	at	ADP
taxlaw-2861	146	12	1	1	NUM
taxlaw-2861	146	13	;	;	PUNCT
taxlaw-2861	146	14	john	john	PROPN
taxlaw-2861	146	15	hartley	hartley	PROPN
taxlaw-2861	146	16	,	,	PUNCT
taxlaw-2861	146	17	social	social	ADJ
taxlaw-2861	146	18	impact	impact	NOUN
taxlaw-2861	146	19	bonds	bond	NOUN
taxlaw-2861	146	20	are	be	AUX
taxlaw-2861	146	21	going	go	VERB
taxlaw-2861	146	22	mainstream	mainstream	ADJ
taxlaw-2861	146	23	,	,	PUNCT
taxlaw-2861	146	24	forbes	forbes	PROPN
taxlaw-2861	146	25	(	(	PUNCT
taxlaw-2861	146	26	sept	sept	PROPN
taxlaw-2861	146	27	.	.	PROPN
taxlaw-2861	146	28	15	15	NUM
taxlaw-2861	146	29	,	,	PUNCT
taxlaw-2861	146	30	2014	2014	NUM
taxlaw-2861	146	31	)	)	PUNCT
taxlaw-2861	146	32	,	,	PUNCT
taxlaw-2861	146	33	http://www.forbes.com/sites/jonhartley/2014/09/15/social-impactbonds-are-going-mainstream/#17ad409217d5	http://www.forbes.com/sites/jonhartley/2014/09/15/social-impactbonds-are-going-mainstream/#17ad409217d5	NOUN
taxlaw-2861	146	34	.	.	PUNCT
taxlaw-2861	146	35	;	;	PUNCT
taxlaw-2861	146	36	barajas	barajas	PROPN
taxlaw-2861	146	37	et	et	PROPN
taxlaw-2861	146	38	al	al	PROPN
taxlaw-2861	146	39	.	.	PROPN
taxlaw-2861	146	40	,	,	PUNCT
taxlaw-2861	146	41	supra	supra	PROPN
taxlaw-2861	146	42	note	note	PROPN
taxlaw-2861	146	43	15	15	NUM
taxlaw-2861	146	44	,	,	PUNCT
taxlaw-2861	146	45	at	at	ADP
taxlaw-2861	146	46	8	8	NUM
taxlaw-2861	146	47	.	.	NOUN
taxlaw-2861	146	48	29	29	NUM
taxlaw-2861	146	49	social	social	ADJ
taxlaw-2861	146	50	impact	impact	NOUN
taxlaw-2861	146	51	partnerships	partnership	NOUN
taxlaw-2861	146	52	to	to	PART
taxlaw-2861	146	53	pay	pay	VERB
taxlaw-2861	146	54	for	for	ADP
taxlaw-2861	146	55	results	result	NOUN
taxlaw-2861	146	56	act	act	PROPN
taxlaw-2861	146	57	,	,	PUNCT
taxlaw-2861	146	58	h.r	h.r	PROPN
taxlaw-2861	146	59	.	.	PROPN
taxlaw-2861	146	60	5170	5170	NUM
taxlaw-2861	146	61	,	,	PUNCT
taxlaw-2861	146	62	114th	114th	PROPN
taxlaw-2861	146	63	cong	cong	NOUN
taxlaw-2861	146	64	.	.	PUNCT
taxlaw-2861	147	1	(	(	PUNCT
taxlaw-2861	147	2	2016	2016	NUM
taxlaw-2861	147	3	)	)	PUNCT
taxlaw-2861	147	4	.	.	PUNCT
taxlaw-2861	148	1	however	however	ADV
taxlaw-2861	148	2	,	,	PUNCT
taxlaw-2861	148	3	because	because	SCONJ
taxlaw-2861	148	4	the	the	DET
taxlaw-2861	148	5	legislation	legislation	NOUN
taxlaw-2861	148	6	was	be	AUX
taxlaw-2861	148	7	not	not	PART
taxlaw-2861	148	8	passed	pass	VERB
taxlaw-2861	148	9	by	by	ADP
taxlaw-2861	148	10	the	the	DET
taxlaw-2861	148	11	senate	senate	PROPN
taxlaw-2861	148	12	by	by	ADP
taxlaw-2861	148	13	the	the	DET
taxlaw-2861	148	14	end	end	NOUN
taxlaw-2861	148	15	of	of	ADP
taxlaw-2861	148	16	congress	congress	PROPN
taxlaw-2861	148	17	,	,	PUNCT
taxlaw-2861	148	18	the	the	DET
taxlaw-2861	148	19	legislation	legislation	NOUN
taxlaw-2861	148	20	was	be	AUX
taxlaw-2861	148	21	not	not	PART
taxlaw-2861	148	22	enacted	enact	VERB
taxlaw-2861	148	23	.	.	PUNCT
taxlaw-2861	149	1	similarly	similarly	ADV
taxlaw-2861	149	2	,	,	PUNCT
taxlaw-2861	149	3	a	a	DET
taxlaw-2861	149	4	separate	separate	ADJ
taxlaw-2861	149	5	bill	bill	NOUN
taxlaw-2861	149	6	that	that	PRON
taxlaw-2861	149	7	involves	involve	VERB
taxlaw-2861	149	8	pay	pay	NOUN
taxlaw-2861	149	9	for	for	ADP
taxlaw-2861	149	10	success	success	NOUN
taxlaw-2861	149	11	initiatives	initiative	NOUN
taxlaw-2861	149	12	in	in	ADP
taxlaw-2861	149	13	education	education	NOUN
taxlaw-2861	149	14	was	be	AUX
taxlaw-2861	149	15	also	also	ADV
taxlaw-2861	149	16	introduced	introduce	VERB
taxlaw-2861	149	17	and	and	CCONJ
taxlaw-2861	149	18	enacted	enact	VERB
taxlaw-2861	149	19	in	in	ADP
taxlaw-2861	149	20	the	the	DET
taxlaw-2861	149	21	senate	senate	PROPN
taxlaw-2861	149	22	in	in	ADP
taxlaw-2861	149	23	2015	2015	NUM
taxlaw-2861	149	24	.	.	PUNCT
taxlaw-2861	150	1	every	every	DET
taxlaw-2861	150	2	student	student	NOUN
taxlaw-2861	150	3	succeeds	succeed	VERB
taxlaw-2861	150	4	act	act	PROPN
taxlaw-2861	150	5	,	,	PUNCT
taxlaw-2861	150	6	s.	s.	PROPN
taxlaw-2861	150	7	1177	1177	NUM
taxlaw-2861	150	8	,	,	PUNCT
taxlaw-2861	150	9	114th	114th	PROPN
taxlaw-2861	150	10	cong	cong	NOUN
taxlaw-2861	150	11	.	.	PUNCT
taxlaw-2861	151	1	(	(	PUNCT
taxlaw-2861	151	2	2015	2015	NUM
taxlaw-2861	151	3	)	)	PUNCT
taxlaw-2861	151	4	.	.	PUNCT
taxlaw-2861	152	1	30	30	NUM
taxlaw-2861	152	2	social	social	ADJ
taxlaw-2861	152	3	impact	impact	NOUN
taxlaw-2861	152	4	partnerships	partnership	NOUN
taxlaw-2861	152	5	to	to	PART
taxlaw-2861	152	6	pay	pay	VERB
taxlaw-2861	152	7	for	for	ADP
taxlaw-2861	152	8	results	result	NOUN
taxlaw-2861	152	9	act	act	PROPN
taxlaw-2861	152	10	,	,	PUNCT
taxlaw-2861	152	11	h.r	h.r	PROPN
taxlaw-2861	152	12	.	.	PROPN
taxlaw-2861	152	13	576	576	NUM
taxlaw-2861	152	14	,	,	PUNCT
taxlaw-2861	152	15	115th	115th	ADJ
taxlaw-2861	152	16	cong	cong	NOUN
taxlaw-2861	152	17	.	.	PUNCT
taxlaw-2861	153	1	(	(	PUNCT
taxlaw-2861	153	2	2017	2017	NUM
taxlaw-2861	153	3	)	)	PUNCT
taxlaw-2861	153	4	(	(	PUNCT
taxlaw-2861	153	5	described	describe	VERB
taxlaw-2861	153	6	as	as	ADP
taxlaw-2861	153	7	,	,	PUNCT
taxlaw-2861	153	8	a	a	DET
taxlaw-2861	153	9	bill	bill	NOUN
taxlaw-2861	153	10	“	"	PUNCT
taxlaw-2861	153	11	[	[	X
taxlaw-2861	153	12	t]o	t]o	NOUN
taxlaw-2861	153	13	encourage	encourage	VERB
taxlaw-2861	153	14	and	and	CCONJ
taxlaw-2861	153	15	support	support	VERB
taxlaw-2861	153	16	partnerships	partnership	NOUN
taxlaw-2861	153	17	between	between	ADP
taxlaw-2861	153	18	the	the	DET
taxlaw-2861	153	19	public	public	ADJ
taxlaw-2861	153	20	and	and	CCONJ
taxlaw-2861	153	21	private	private	ADJ
taxlaw-2861	153	22	sectors	sector	NOUN
taxlaw-2861	153	23	to	to	PART
taxlaw-2861	153	24	improve	improve	VERB
taxlaw-2861	153	25	our	our	PRON
taxlaw-2861	153	26	nation	nation	NOUN
taxlaw-2861	153	27	’s	’s	PART
taxlaw-2861	153	28	social	social	ADJ
taxlaw-2861	153	29	programs	program	NOUN
taxlaw-2861	153	30	,	,	PUNCT
taxlaw-2861	153	31	and	and	CCONJ
taxlaw-2861	153	32	for	for	ADP
taxlaw-2861	153	33	other	other	ADJ
taxlaw-2861	153	34	purposes	purpose	NOUN
taxlaw-2861	153	35	.	.	PUNCT
taxlaw-2861	153	36	”	"	PUNCT
taxlaw-2861	153	37	)	)	PUNCT
taxlaw-2861	153	38	.	.	PUNCT
taxlaw-2861	154	1	31	31	NUM
taxlaw-2861	154	2	sif	sif	NOUN
taxlaw-2861	154	3	classic	classic	NOUN
taxlaw-2861	154	4	,	,	PUNCT
taxlaw-2861	154	5	corp	corp	PROPN
taxlaw-2861	154	6	.	.	PROPN
taxlaw-2861	154	7	for	for	ADP
taxlaw-2861	154	8	nat’l	nat’l	PROPN
taxlaw-2861	154	9	&	&	CCONJ
taxlaw-2861	154	10	cmty	cmty	PROPN
taxlaw-2861	154	11	.	.	PUNCT
taxlaw-2861	155	1	serv	serv	PROPN
taxlaw-2861	155	2	.	.	PROPN
taxlaw-2861	155	3	,	,	PUNCT
taxlaw-2861	156	1	https://www.nationalservice.gov/programs/socialinnovation-fund/our-programs/classic	https://www.nationalservice.gov/programs/socialinnovation-fund/our-programs/classic	PROPN
taxlaw-2861	157	1	[	[	X
taxlaw-2861	157	2	perma.cc/ps9s-b3wd	perma.cc/ps9s-b3wd	X
taxlaw-2861	157	3	]	]	X
taxlaw-2861	157	4	.	.	PUNCT
taxlaw-2861	158	1	the	the	DET
taxlaw-2861	158	2	social	social	ADJ
taxlaw-2861	158	3	innovation	innovation	NOUN
taxlaw-2861	158	4	fund	fund	NOUN
taxlaw-2861	158	5	was	be	AUX
taxlaw-2861	158	6	authorized	authorize	VERB
taxlaw-2861	158	7	by	by	ADP
taxlaw-2861	158	8	the	the	DET
taxlaw-2861	158	9	edward	edward	PROPN
taxlaw-2861	158	10	m.	m.	PROPN
taxlaw-2861	158	11	kennedy	kennedy	PROPN
taxlaw-2861	158	12	serve	serve	PROPN
taxlaw-2861	158	13	america	america	PROPN
taxlaw-2861	158	14	act	act	PROPN
taxlaw-2861	158	15	as	as	ADP
taxlaw-2861	158	16	a	a	DET
taxlaw-2861	158	17	federal	federal	ADJ
taxlaw-2861	158	18	grant	grant	NOUN
taxlaw-2861	158	19	-	-	PUNCT
taxlaw-2861	158	20	making	make	VERB
taxlaw-2861	158	21	initiative	initiative	NOUN
taxlaw-2861	158	22	of	of	ADP
taxlaw-2861	158	23	the	the	DET
taxlaw-2861	158	24	corporation	corporation	NOUN
taxlaw-2861	158	25	for	for	ADP
taxlaw-2861	158	26	national	national	ADJ
taxlaw-2861	158	27	and	and	CCONJ
taxlaw-2861	158	28	community	community	NOUN
taxlaw-2861	158	29	service	service	NOUN
taxlaw-2861	158	30	that	that	PRON
taxlaw-2861	158	31	is	be	AUX
taxlaw-2861	158	32	intended	intend	VERB
taxlaw-2861	158	33	to	to	PART
taxlaw-2861	158	34	support	support	VERB
taxlaw-2861	158	35	“	"	PUNCT
taxlaw-2861	158	36	the	the	DET
taxlaw-2861	158	37	growth	growth	NOUN
taxlaw-2861	158	38	of	of	ADP
taxlaw-2861	158	39	effective	effective	ADJ
taxlaw-2861	158	40	programs	program	NOUN
taxlaw-2861	158	41	to	to	PART
taxlaw-2861	158	42	have	have	VERB
taxlaw-2861	158	43	greater	great	ADJ
taxlaw-2861	158	44	impact	impact	NOUN
taxlaw-2861	158	45	,	,	PUNCT
taxlaw-2861	158	46	as	as	ADV
taxlaw-2861	158	47	well	well	ADV
taxlaw-2861	158	48	as	as	ADP
taxlaw-2861	158	49	the	the	DET
taxlaw-2861	158	50	development	development	NOUN
taxlaw-2861	158	51	of	of	ADP
taxlaw-2861	158	52	innovative	innovative	ADJ
taxlaw-2861	158	53	approaches	approach	NOUN
taxlaw-2861	158	54	to	to	PART
taxlaw-2861	158	55	address	address	VERB
taxlaw-2861	158	56	the	the	DET
taxlaw-2861	158	57	most	most	ADV
taxlaw-2861	158	58	challenging	challenging	ADJ
taxlaw-2861	158	59	social	social	ADJ
taxlaw-2861	158	60	problems	problem	NOUN
taxlaw-2861	158	61	.	.	PUNCT
taxlaw-2861	158	62	”	"	PUNCT
taxlaw-2861	159	1	about	about	ADP
taxlaw-2861	159	2	the	the	DET
taxlaw-2861	159	3	social	social	ADJ
taxlaw-2861	159	4	innovation	innovation	NOUN
taxlaw-2861	159	5	fund	fund	PROPN
taxlaw-2861	159	6	,	,	PUNCT
taxlaw-2861	159	7	corp	corp	PROPN
taxlaw-2861	159	8	.	.	PROPN
taxlaw-2861	159	9	for	for	ADP
taxlaw-2861	159	10	nat’l	nat’l	PROPN
taxlaw-2861	159	11	&	&	CCONJ
taxlaw-2861	159	12	cmty	cmty	PROPN
taxlaw-2861	159	13	.	.	PUNCT
taxlaw-2861	160	1	serv	serv	PROPN
taxlaw-2861	160	2	.	.	PROPN
taxlaw-2861	160	3	,	,	PUNCT
taxlaw-2861	160	4	https://www.nationalservice.gov/programs/social-innovation-fund	https://www.nationalservice.gov/programs/social-innovation-fund	PROPN
taxlaw-2861	160	5	(	(	PUNCT
taxlaw-2861	160	6	last	last	ADV
taxlaw-2861	160	7	visited	visit	VERB
taxlaw-2861	160	8	oct	oct	PROPN
taxlaw-2861	160	9	.	.	PROPN
taxlaw-2861	160	10	30	30	NUM
taxlaw-2861	160	11	,	,	PUNCT
taxlaw-2861	160	12	2017	2017	NUM
taxlaw-2861	160	13	)	)	PUNCT
taxlaw-2861	161	1	[	[	X
taxlaw-2861	161	2	https://perma.cc/2ega-yqp3	https://perma.cc/2ega-yqp3	NOUN
taxlaw-2861	161	3	]	]	X
taxlaw-2861	161	4	.	.	PUNCT
taxlaw-2861	161	5	32	32	NUM
taxlaw-2861	161	6	federal	federal	ADJ
taxlaw-2861	161	7	agency	agency	NOUN
taxlaw-2861	161	8	announces	announce	VERB
taxlaw-2861	161	9	$	$	SYM
taxlaw-2861	161	10	13	13	NUM
taxlaw-2861	161	11	million	million	NUM
taxlaw-2861	161	12	in	in	ADP
taxlaw-2861	161	13	funding	funding	NOUN
taxlaw-2861	161	14	to	to	PART
taxlaw-2861	161	15	support	support	VERB
taxlaw-2861	161	16	pay	pay	NOUN
taxlaw-2861	161	17	for	for	ADP
taxlaw-2861	161	18	success	success	NOUN
taxlaw-2861	161	19	projects	project	NOUN
taxlaw-2861	161	20	,	,	PUNCT
taxlaw-2861	161	21	corp	corp	PROPN
taxlaw-2861	161	22	.	.	PROPN
taxlaw-2861	161	23	for	for	ADP
taxlaw-2861	161	24	nat’l	nat’l	PROPN
taxlaw-2861	161	25	&	&	CCONJ
taxlaw-2861	161	26	cmty	cmty	PROPN
taxlaw-2861	161	27	.	.	PUNCT
taxlaw-2861	162	1	serv	serv	X
taxlaw-2861	162	2	.	.	PUNCT
taxlaw-2861	163	1	(	(	PUNCT
taxlaw-2861	163	2	nov	nov	PROPN
taxlaw-2861	163	3	.	.	PROPN
taxlaw-2861	163	4	3	3	NUM
taxlaw-2861	163	5	,	,	PUNCT
taxlaw-2861	163	6	2016	2016	NUM
taxlaw-2861	163	7	)	)	PUNCT
taxlaw-2861	163	8	,	,	PUNCT
taxlaw-2861	163	9	https://www.nationalservice.gov/newsroom/pressreleases/2016/federal-agency-announces-13-million-funding-support-pay-success	https://www.nationalservice.gov/newsroom/pressreleases/2016/federal-agency-announces-13-million-funding-support-pay-success	NOUN
taxlaw-2861	163	10	(	(	PUNCT
taxlaw-2861	163	11	last	last	ADV
taxlaw-2861	163	12	visited	visit	VERB
taxlaw-2861	163	13	oct	oct	PROPN
taxlaw-2861	163	14	.	.	PROPN
taxlaw-2861	163	15	30	30	NUM
taxlaw-2861	163	16	,	,	PUNCT
taxlaw-2861	163	17	2017	2017	NUM
taxlaw-2861	163	18	)	)	PUNCT
taxlaw-2861	164	1	[	[	X
taxlaw-2861	164	2	perma.cc/2jbk-4m2d	perma.cc/2jbk-4m2d	X
taxlaw-2861	164	3	]	]	PUNCT
taxlaw-2861	164	4	.	.	PUNCT
taxlaw-2861	165	1	33	33	NUM
taxlaw-2861	165	2	see	see	VERB
taxlaw-2861	165	3	,	,	PUNCT
taxlaw-2861	165	4	e.g.	e.g.	ADV
taxlaw-2861	165	5	,	,	PUNCT
taxlaw-2861	165	6	pay	pay	VERB
taxlaw-2861	165	7	for	for	ADP
taxlaw-2861	165	8	success	success	NOUN
taxlaw-2861	165	9	intermediary	intermediary	NOUN
taxlaw-2861	165	10	agreement	agreement	NOUN
taxlaw-2861	165	11	between	between	ADP
taxlaw-2861	165	12	new	new	PROPN
taxlaw-2861	165	13	york	york	PROPN
taxlaw-2861	165	14	state	state	PROPN
taxlaw-2861	165	15	department	department	PROPN
taxlaw-2861	165	16	of	of	ADP
taxlaw-2861	165	17	labor	labor	NOUN
taxlaw-2861	165	18	,	,	PUNCT
taxlaw-2861	165	19	social	social	ADJ
taxlaw-2861	165	20	finance	finance	NOUN
taxlaw-2861	165	21	,	,	PUNCT
taxlaw-2861	165	22	inc	inc	PROPN
taxlaw-2861	165	23	.	.	PROPN
taxlaw-2861	165	24	and	and	CCONJ
taxlaw-2861	165	25	social	social	ADJ
taxlaw-2861	165	26	finance	finance	NOUN
taxlaw-2861	165	27	ny	ny	PROPN
taxlaw-2861	165	28	state	state	PROPN
taxlaw-2861	165	29	workforce	workforce	PROPN
taxlaw-2861	165	30	re	re	NOUN
taxlaw-2861	165	31	-	-	NOUN
taxlaw-2861	165	32	entry	entry	ADJ
taxlaw-2861	165	33	2013	2013	NUM
taxlaw-2861	165	34	manager	manager	NOUN
taxlaw-2861	165	35	,	,	PUNCT
taxlaw-2861	165	36	inc	inc	PROPN
taxlaw-2861	165	37	.	.	PROPN
taxlaw-2861	165	38	(	(	PUNCT
taxlaw-2861	165	39	oct	oct	PROPN
taxlaw-2861	165	40	.	.	PROPN
taxlaw-2861	165	41	1	1	NUM
taxlaw-2861	165	42	,	,	PUNCT
taxlaw-2861	165	43	2013	2013	NUM
taxlaw-2861	165	44	)	)	PUNCT
taxlaw-2861	165	45	,	,	PUNCT
taxlaw-2861	165	46	https://www.budget.ny.gov/contract/icpfs/pfsmainagreement_sched_0314.pdf	https://www.budget.ny.gov/contract/icpfs/pfsmainagreement_sched_0314.pdf	NOUN
taxlaw-2861	165	47	(	(	PUNCT
taxlaw-2861	165	48	providing	provide	VERB
taxlaw-2861	165	49	that	that	SCONJ
taxlaw-2861	165	50	the	the	DET
taxlaw-2861	165	51	u.s	u.s	PROPN
taxlaw-2861	165	52	.	.	PROPN
taxlaw-2861	165	53	department	department	PROPN
taxlaw-2861	165	54	of	of	ADP
taxlaw-2861	165	55	labor	labor	NOUN
taxlaw-2861	165	56	,	,	PUNCT
taxlaw-2861	165	57	employment	employment	NOUN
taxlaw-2861	165	58	and	and	CCONJ
taxlaw-2861	165	59	training	training	NOUN
taxlaw-2861	165	60	administration	administration	NOUN
taxlaw-2861	165	61	would	would	AUX
taxlaw-2861	165	62	award	award	VERB
taxlaw-2861	165	63	the	the	DET
taxlaw-2861	165	64	new	new	PROPN
taxlaw-2861	165	65	york	york	PROPN
taxlaw-2861	165	66	state	state	PROPN
taxlaw-2861	165	67	government	government	NOUN
taxlaw-2861	165	68	a	a	DET
taxlaw-2861	165	69	grant	grant	NOUN
taxlaw-2861	165	70	of	of	ADP
taxlaw-2861	165	71	up	up	ADP
taxlaw-2861	165	72	to	to	PART
taxlaw-2861	165	73	$	$	SYM
taxlaw-2861	165	74	12,000,000	12,000,000	NUM
taxlaw-2861	165	75	to	to	PART
taxlaw-2861	165	76	help	help	VERB
taxlaw-2861	165	77	pay	pay	VERB
taxlaw-2861	165	78	for	for	ADP
taxlaw-2861	165	79	any	any	DET
taxlaw-2861	165	80	outcome	outcome	NOUN
taxlaw-2861	165	81	payments	payment	NOUN
taxlaw-2861	165	82	the	the	DET
taxlaw-2861	165	83	state	state	NOUN
taxlaw-2861	165	84	owes	owe	VERB
taxlaw-2861	165	85	investors	investor	NOUN
taxlaw-2861	165	86	if	if	SCONJ
taxlaw-2861	165	87	the	the	DET
taxlaw-2861	165	88	project	project	NOUN
taxlaw-2861	165	89	is	be	AUX
taxlaw-2861	165	90	successful	successful	ADJ
taxlaw-2861	165	91	)	)	PUNCT
taxlaw-2861	165	92	.	.	PUNCT
taxlaw-2861	166	1	goldman	goldman	PROPN
taxlaw-2861	166	2	sachs	sachs	PROPN
taxlaw-2861	166	3	,	,	PUNCT
taxlaw-2861	166	4	supra	supra	PROPN
taxlaw-2861	166	5	note	note	NOUN
taxlaw-2861	166	6	26	26	NUM
taxlaw-2861	166	7	(	(	PUNCT
taxlaw-2861	166	8	describing	describe	VERB
taxlaw-2861	166	9	how	how	SCONJ
taxlaw-2861	166	10	the	the	DET
taxlaw-2861	166	11	u.s	u.s	PROPN
taxlaw-2861	166	12	.	.	PROPN
taxlaw-2861	166	13	department	department	PROPN
taxlaw-2861	166	14	of	of	ADP
taxlaw-2861	166	15	labor	labor	PROPN
taxlaw-2861	166	16	awarded	award	VERB
taxlaw-2861	166	17	the	the	DET
taxlaw-2861	166	18	commonwealth	commonwealth	NOUN
taxlaw-2861	166	19	of	of	ADP
taxlaw-2861	166	20	massachusetts	massachusetts	PROPN
taxlaw-2861	166	21	a	a	DET
taxlaw-2861	166	22	grant	grant	NOUN
taxlaw-2861	166	23	of	of	ADP
taxlaw-2861	166	24	$	$	SYM
taxlaw-2861	166	25	11.7	11.7	NUM
taxlaw-2861	166	26	million	million	NUM
taxlaw-2861	166	27	to	to	PART
taxlaw-2861	166	28	help	help	VERB
taxlaw-2861	166	29	fund	fund	VERB
taxlaw-2861	166	30	any	any	DET
taxlaw-2861	166	31	success	success	NOUN
taxlaw-2861	166	32	payments	payment	NOUN
taxlaw-2861	166	33	resulting	result	VERB
taxlaw-2861	166	34	from	from	ADP
taxlaw-2861	166	35	the	the	DET
taxlaw-2861	166	36	sib	sib	NOUN
taxlaw-2861	166	37	-	-	PUNCT
taxlaw-2861	166	38	funded	fund	VERB
taxlaw-2861	166	39	initiative	initiative	NOUN
taxlaw-2861	166	40	)	)	PUNCT
taxlaw-2861	166	41	.	.	PUNCT
taxlaw-2861	167	1	see	see	VERB
taxlaw-2861	167	2	alex	alex	PROPN
taxlaw-2861	167	3	goldmark	goldmark	PROPN
taxlaw-2861	167	4	,	,	PUNCT
taxlaw-2861	167	5	the	the	DET
taxlaw-2861	167	6	most	most	ADV
taxlaw-2861	167	7	exciting	exciting	ADJ
taxlaw-2861	167	8	0.003	0.003	NUM
taxlaw-2861	167	9	%	%	NOUN
taxlaw-2861	167	10	of	of	ADP
taxlaw-2861	167	11	obama	obama	NOUN
taxlaw-2861	167	12	’s	’s	PART
taxlaw-2861	167	13	budget	budget	NOUN
taxlaw-2861	167	14	:	:	PUNCT
taxlaw-2861	167	15	social	social	ADJ
taxlaw-2861	167	16	impact	impact	NOUN
taxlaw-2861	167	17	bonds	bond	NOUN
taxlaw-2861	167	18	,	,	PUNCT
taxlaw-2861	167	19	fast	fast	ADJ
taxlaw-2861	167	20	company	company	NOUN
taxlaw-2861	167	21	(	(	PUNCT
taxlaw-2861	167	22	feb	feb	PROPN
taxlaw-2861	167	23	.	.	PROPN
taxlaw-2861	167	24	16	16	NUM
taxlaw-2861	167	25	,	,	PUNCT
taxlaw-2861	167	26	2011	2011	NUM
taxlaw-2861	167	27	)	)	PUNCT
taxlaw-2861	167	28	,	,	PUNCT
taxlaw-2861	167	29	https://www.fastcompany.com/1728321/themost-exciting-00003-of-obama-s-budget-social-impact-bonds	https://www.fastcompany.com/1728321/themost-exciting-00003-of-obama-s-budget-social-impact-bond	VERB
taxlaw-2861	167	30	[	[	X
taxlaw-2861	167	31	perma.cc/vx3p-7ef8	perma.cc/vx3p-7ef8	NOUN
taxlaw-2861	167	32	]	]	PUNCT
taxlaw-2861	167	33	.	.	PUNCT
taxlaw-2861	168	1	in	in	ADP
taxlaw-2861	168	2	addition	addition	NOUN
taxlaw-2861	168	3	,	,	PUNCT
taxlaw-2861	168	4	the	the	DET
taxlaw-2861	168	5	2017	2017	NUM
taxlaw-2861	168	6	]	]	PUNCT
taxlaw-2861	168	7	social	social	ADJ
taxlaw-2861	168	8	impact	impact	NOUN
taxlaw-2861	168	9	bonds	bond	NOUN
taxlaw-2861	168	10	149	149	NUM
taxlaw-2861	168	11	despite	despite	SCONJ
taxlaw-2861	168	12	the	the	DET
taxlaw-2861	168	13	foregoing	foregoing	NOUN
taxlaw-2861	168	14	,	,	PUNCT
taxlaw-2861	168	15	private	private	ADJ
taxlaw-2861	168	16	investors	investor	NOUN
taxlaw-2861	168	17	have	have	AUX
taxlaw-2861	168	18	not	not	PART
taxlaw-2861	168	19	responded	respond	VERB
taxlaw-2861	168	20	as	as	ADV
taxlaw-2861	168	21	quickly	quickly	ADV
taxlaw-2861	168	22	to	to	ADP
taxlaw-2861	168	23	the	the	DET
taxlaw-2861	168	24	promise	promise	NOUN
taxlaw-2861	168	25	of	of	ADP
taxlaw-2861	168	26	sibs.35	sibs.35	NOUN
taxlaw-2861	168	27	however	however	ADV
taxlaw-2861	168	28	,	,	PUNCT
taxlaw-2861	168	29	sufficient	sufficient	ADJ
taxlaw-2861	168	30	private	private	ADJ
taxlaw-2861	168	31	capital	capital	NOUN
taxlaw-2861	168	32	is	be	AUX
taxlaw-2861	168	33	critical	critical	ADJ
taxlaw-2861	168	34	for	for	ADP
taxlaw-2861	168	35	sibs	sib	NOUN
taxlaw-2861	168	36	to	to	PART
taxlaw-2861	168	37	have	have	VERB
taxlaw-2861	168	38	a	a	DET
taxlaw-2861	168	39	chance	chance	NOUN
taxlaw-2861	168	40	to	to	PART
taxlaw-2861	168	41	fully	fully	ADV
taxlaw-2861	168	42	succeed	succeed	VERB
taxlaw-2861	168	43	.	.	PUNCT
taxlaw-2861	169	1	as	as	ADV
taxlaw-2861	169	2	further	far	ADV
taxlaw-2861	169	3	discussed	discuss	VERB
taxlaw-2861	169	4	below	below	ADV
taxlaw-2861	169	5	,	,	PUNCT
taxlaw-2861	169	6	the	the	DET
taxlaw-2861	169	7	current	current	ADJ
taxlaw-2861	169	8	tax	tax	NOUN
taxlaw-2861	169	9	law	law	NOUN
taxlaw-2861	169	10	may	may	AUX
taxlaw-2861	169	11	be	be	AUX
taxlaw-2861	169	12	one	one	NUM
taxlaw-2861	169	13	factor	factor	NOUN
taxlaw-2861	169	14	deterring	deter	VERB
taxlaw-2861	169	15	these	these	DET
taxlaw-2861	169	16	potential	potential	ADJ
taxlaw-2861	169	17	investors.36	investors.36	NOUN
taxlaw-2861	169	18	c.	c.	NOUN
taxlaw-2861	169	19	the	the	DET
taxlaw-2861	169	20	potential	potential	NOUN
taxlaw-2861	169	21	of	of	ADP
taxlaw-2861	169	22	sibs	sib	NOUN
taxlaw-2861	169	23	sibs	sib	NOUN
taxlaw-2861	169	24	have	have	VERB
taxlaw-2861	169	25	tremendous	tremendous	ADJ
taxlaw-2861	169	26	potential	potential	NOUN
taxlaw-2861	169	27	to	to	PART
taxlaw-2861	169	28	help	help	VERB
taxlaw-2861	169	29	tackle	tackle	VERB
taxlaw-2861	169	30	some	some	PRON
taxlaw-2861	169	31	of	of	ADP
taxlaw-2861	169	32	society	society	NOUN
taxlaw-2861	169	33	’s	’s	PART
taxlaw-2861	169	34	toughest	tough	ADJ
taxlaw-2861	169	35	social	social	ADJ
taxlaw-2861	169	36	problems	problem	NOUN
taxlaw-2861	169	37	.	.	PUNCT
taxlaw-2861	170	1	at	at	ADP
taxlaw-2861	170	2	a	a	DET
taxlaw-2861	170	3	time	time	NOUN
taxlaw-2861	170	4	when	when	SCONJ
taxlaw-2861	170	5	most	most	ADJ
taxlaw-2861	170	6	non	non	NOUN
taxlaw-2861	170	7	-	-	NOUN
taxlaw-2861	170	8	profits	profit	NOUN
taxlaw-2861	170	9	are	be	AUX
taxlaw-2861	170	10	underfunded	underfunded	ADJ
taxlaw-2861	170	11	,	,	PUNCT
taxlaw-2861	170	12	the	the	DET
taxlaw-2861	170	13	sib	sib	NOUN
taxlaw-2861	170	14	structure	structure	NOUN
taxlaw-2861	170	15	brings	bring	VERB
taxlaw-2861	170	16	together	together	ADV
taxlaw-2861	170	17	public	public	ADJ
taxlaw-2861	170	18	and	and	CCONJ
taxlaw-2861	170	19	private	private	ADJ
taxlaw-2861	170	20	actors	actor	NOUN
taxlaw-2861	170	21	in	in	ADP
taxlaw-2861	170	22	a	a	DET
taxlaw-2861	170	23	manner	manner	NOUN
taxlaw-2861	170	24	that	that	PRON
taxlaw-2861	170	25	encourages	encourage	VERB
taxlaw-2861	170	26	an	an	DET
taxlaw-2861	170	27	increase	increase	NOUN
taxlaw-2861	170	28	in	in	ADP
taxlaw-2861	170	29	funding	funding	NOUN
taxlaw-2861	170	30	for	for	ADP
taxlaw-2861	170	31	social	social	ADJ
taxlaw-2861	170	32	service	service	NOUN
taxlaw-2861	170	33	projects	project	NOUN
taxlaw-2861	170	34	by	by	ADP
taxlaw-2861	170	35	private	private	ADJ
taxlaw-2861	170	36	investors	investor	NOUN
taxlaw-2861	170	37	and	and	CCONJ
taxlaw-2861	170	38	a	a	DET
taxlaw-2861	170	39	more	more	ADV
taxlaw-2861	170	40	efficient	efficient	ADJ
taxlaw-2861	170	41	and	and	CCONJ
taxlaw-2861	170	42	effective	effective	ADJ
taxlaw-2861	170	43	use	use	NOUN
taxlaw-2861	170	44	of	of	ADP
taxlaw-2861	170	45	that	that	DET
taxlaw-2861	170	46	capital	capital	NOUN
taxlaw-2861	170	47	.	.	PUNCT
taxlaw-2861	171	1	in	in	ADP
taxlaw-2861	171	2	particular	particular	ADJ
taxlaw-2861	171	3	,	,	PUNCT
taxlaw-2861	171	4	sibs	sib	NOUN
taxlaw-2861	171	5	unlock	unlock	VERB
taxlaw-2861	171	6	an	an	DET
taxlaw-2861	171	7	additional	additional	ADJ
taxlaw-2861	171	8	source	source	NOUN
taxlaw-2861	171	9	of	of	ADP
taxlaw-2861	171	10	capital	capital	NOUN
taxlaw-2861	171	11	,	,	PUNCT
taxlaw-2861	171	12	promote	promote	VERB
taxlaw-2861	171	13	innovation	innovation	NOUN
taxlaw-2861	171	14	,	,	PUNCT
taxlaw-2861	171	15	encourage	encourage	VERB
taxlaw-2861	171	16	interagency	interagency	NOUN
taxlaw-2861	171	17	cooperation	cooperation	NOUN
taxlaw-2861	171	18	and	and	CCONJ
taxlaw-2861	171	19	create	create	VERB
taxlaw-2861	171	20	more	more	ADJ
taxlaw-2861	171	21	accountability	accountability	NOUN
taxlaw-2861	171	22	,	,	PUNCT
taxlaw-2861	171	23	which	which	PRON
taxlaw-2861	171	24	together	together	ADV
taxlaw-2861	171	25	can	can	AUX
taxlaw-2861	171	26	result	result	VERB
taxlaw-2861	171	27	in	in	ADP
taxlaw-2861	171	28	a	a	DET
taxlaw-2861	171	29	more	more	ADV
taxlaw-2861	171	30	effective	effective	ADJ
taxlaw-2861	171	31	and	and	CCONJ
taxlaw-2861	171	32	efficient	efficient	ADJ
taxlaw-2861	171	33	service	service	NOUN
taxlaw-2861	171	34	model	model	NOUN
taxlaw-2861	171	35	than	than	ADP
taxlaw-2861	171	36	the	the	DET
taxlaw-2861	171	37	traditional	traditional	ADJ
taxlaw-2861	171	38	manner	manner	NOUN
taxlaw-2861	171	39	in	in	ADP
taxlaw-2861	171	40	which	which	PRON
taxlaw-2861	171	41	social	social	ADJ
taxlaw-2861	171	42	services	service	NOUN
taxlaw-2861	171	43	are	be	AUX
taxlaw-2861	171	44	funded	fund	VERB
taxlaw-2861	171	45	and	and	CCONJ
taxlaw-2861	171	46	implemented	implement	VERB
taxlaw-2861	171	47	in	in	ADP
taxlaw-2861	171	48	the	the	DET
taxlaw-2861	171	49	united	united	PROPN
taxlaw-2861	171	50	states.37	states.37	PROPN
taxlaw-2861	171	51	for	for	ADP
taxlaw-2861	171	52	instance	instance	NOUN
taxlaw-2861	171	53	,	,	PUNCT
taxlaw-2861	171	54	the	the	DET
taxlaw-2861	171	55	sib	sib	NOUN
taxlaw-2861	171	56	structure	structure	NOUN
taxlaw-2861	171	57	incentivizes	incentivize	VERB
taxlaw-2861	171	58	private	private	ADJ
taxlaw-2861	171	59	investors	investor	NOUN
taxlaw-2861	171	60	to	to	PART
taxlaw-2861	171	61	help	help	VERB
taxlaw-2861	171	62	finance	finance	VERB
taxlaw-2861	171	63	social	social	ADJ
taxlaw-2861	171	64	programs	program	NOUN
taxlaw-2861	171	65	by	by	ADP
taxlaw-2861	171	66	promising	promise	VERB
taxlaw-2861	171	67	both	both	CCONJ
taxlaw-2861	171	68	a	a	DET
taxlaw-2861	171	69	social	social	ADJ
taxlaw-2861	171	70	and	and	CCONJ
taxlaw-2861	171	71	financial	financial	ADJ
taxlaw-2861	171	72	return	return	NOUN
taxlaw-2861	171	73	on	on	ADP
taxlaw-2861	171	74	the	the	DET
taxlaw-2861	171	75	investor	investor	NOUN
taxlaw-2861	171	76	’s	’s	PART
taxlaw-2861	171	77	investment	investment	NOUN
taxlaw-2861	171	78	.	.	PUNCT
taxlaw-2861	172	1	38	38	NUM
taxlaw-2861	172	2	social	social	ADJ
taxlaw-2861	172	3	service	service	NOUN
taxlaw-2861	172	4	providers	provider	NOUN
taxlaw-2861	172	5	no	no	ADV
taxlaw-2861	172	6	longer	long	ADV
taxlaw-2861	172	7	have	have	VERB
taxlaw-2861	172	8	to	to	PART
taxlaw-2861	172	9	solely	solely	ADV
taxlaw-2861	172	10	rely	rely	VERB
taxlaw-2861	172	11	on	on	ADP
taxlaw-2861	172	12	government	government	NOUN
taxlaw-2861	172	13	funding	funding	NOUN
taxlaw-2861	172	14	and	and	CCONJ
taxlaw-2861	172	15	philanthropic	philanthropic	NOUN
taxlaw-2861	172	16	donations	donation	NOUN
taxlaw-2861	172	17	and	and	CCONJ
taxlaw-2861	172	18	grants	grant	NOUN
taxlaw-2861	172	19	to	to	PART
taxlaw-2861	172	20	fund	fund	NOUN
taxlaw-2861	172	21	programs	program	NOUN
taxlaw-2861	172	22	,	,	PUNCT
taxlaw-2861	172	23	but	but	CCONJ
taxlaw-2861	172	24	rather	rather	ADV
taxlaw-2861	172	25	acquire	acquire	VERB
taxlaw-2861	172	26	an	an	DET
taxlaw-2861	172	27	additional	additional	ADJ
taxlaw-2861	172	28	source	source	NOUN
taxlaw-2861	172	29	of	of	ADP
taxlaw-2861	172	30	capital	capital	NOUN
taxlaw-2861	172	31	to	to	PART
taxlaw-2861	172	32	fund	fund	VERB
taxlaw-2861	172	33	programs	program	NOUN
taxlaw-2861	172	34	that	that	PRON
taxlaw-2861	172	35	otherwise	otherwise	ADV
taxlaw-2861	172	36	might	might	AUX
taxlaw-2861	172	37	be	be	AUX
taxlaw-2861	172	38	too	too	ADV
taxlaw-2861	172	39	expensive	expensive	ADJ
taxlaw-2861	172	40	to	to	PART
taxlaw-2861	172	41	implement.39	implement.39	VERB
taxlaw-2861	172	42	in	in	ADP
taxlaw-2861	172	43	addition	addition	NOUN
taxlaw-2861	172	44	,	,	PUNCT
taxlaw-2861	172	45	service	service	NOUN
taxlaw-2861	172	46	providers	provider	NOUN
taxlaw-2861	172	47	receive	receive	VERB
taxlaw-2861	172	48	this	this	DET
taxlaw-2861	172	49	capital	capital	NOUN
taxlaw-2861	172	50	upfront	upfront	NOUN
taxlaw-2861	172	51	,	,	PUNCT
taxlaw-2861	172	52	which	which	PRON
taxlaw-2861	172	53	protects	protect	VERB
taxlaw-2861	172	54	them	they	PRON
taxlaw-2861	172	55	from	from	ADP
taxlaw-2861	172	56	unpredictable	unpredictable	ADJ
taxlaw-2861	172	57	government	government	NOUN
taxlaw-2861	172	58	budget	budget	NOUN
taxlaw-2861	172	59	cuts	cut	NOUN
taxlaw-2861	172	60	or	or	CCONJ
taxlaw-2861	172	61	a	a	DET
taxlaw-2861	172	62	decline	decline	NOUN
taxlaw-2861	172	63	in	in	ADP
taxlaw-2861	172	64	charitable	charitable	ADJ
taxlaw-2861	172	65	donations.40	donations.40	NOUN
taxlaw-2861	172	66	this	this	PRON
taxlaw-2861	172	67	,	,	PUNCT
taxlaw-2861	172	68	in	in	ADP
taxlaw-2861	172	69	turn	turn	NOUN
taxlaw-2861	172	70	,	,	PUNCT
taxlaw-2861	172	71	helps	help	VERB
taxlaw-2861	172	72	service	service	NOUN
taxlaw-2861	172	73	providers	provider	NOUN
taxlaw-2861	172	74	scale	scale	VERB
taxlaw-2861	172	75	successful	successful	ADJ
taxlaw-2861	172	76	programs	program	NOUN
taxlaw-2861	172	77	and	and	CCONJ
taxlaw-2861	172	78	make	make	VERB
taxlaw-2861	172	79	a	a	DET
taxlaw-2861	172	80	greater	great	ADJ
taxlaw-2861	172	81	social	social	ADJ
taxlaw-2861	172	82	impact.41	impact.41	NOUN
taxlaw-2861	172	83	former	former	ADJ
taxlaw-2861	172	84	administration	administration	NOUN
taxlaw-2861	172	85	also	also	ADV
taxlaw-2861	172	86	aimed	aim	VERB
taxlaw-2861	172	87	to	to	PART
taxlaw-2861	172	88	support	support	VERB
taxlaw-2861	172	89	the	the	DET
taxlaw-2861	172	90	advancement	advancement	NOUN
taxlaw-2861	172	91	and	and	CCONJ
taxlaw-2861	172	92	testing	testing	NOUN
taxlaw-2861	172	93	of	of	ADP
taxlaw-2861	172	94	sibs	sib	NOUN
taxlaw-2861	172	95	by	by	ADP
taxlaw-2861	172	96	allocating	allocate	VERB
taxlaw-2861	172	97	funds	fund	NOUN
taxlaw-2861	172	98	in	in	ADP
taxlaw-2861	172	99	its	its	PRON
taxlaw-2861	172	100	budget	budget	NOUN
taxlaw-2861	172	101	proposal	proposal	NOUN
taxlaw-2861	172	102	specifically	specifically	ADV
taxlaw-2861	172	103	for	for	ADP
taxlaw-2861	172	104	this	this	DET
taxlaw-2861	172	105	purpose	purpose	NOUN
taxlaw-2861	172	106	.	.	PUNCT
taxlaw-2861	173	1	34	34	NUM
taxlaw-2861	173	2	see	see	VERB
taxlaw-2861	173	3	nicole	nicole	PROPN
taxlaw-2861	173	4	truhe	truhe	PROPN
taxlaw-2861	173	5	,	,	PUNCT
taxlaw-2861	173	6	state	state	NOUN
taxlaw-2861	173	7	of	of	ADP
taxlaw-2861	173	8	play	play	NOUN
taxlaw-2861	173	9	:	:	PUNCT
taxlaw-2861	173	10	pay	pay	VERB
taxlaw-2861	173	11	for	for	ADP
taxlaw-2861	173	12	success	success	NOUN
taxlaw-2861	173	13	and	and	CCONJ
taxlaw-2861	173	14	evidence	evidence	NOUN
taxlaw-2861	173	15	-	-	PUNCT
taxlaw-2861	173	16	based	base	VERB
taxlaw-2861	173	17	policy	policy	NOUN
taxlaw-2861	173	18	,	,	PUNCT
taxlaw-2861	173	19	am	be	AUX
taxlaw-2861	173	20	.	.	PUNCT
taxlaw-2861	174	1	forward	forward	ADV
taxlaw-2861	174	2	(	(	PUNCT
taxlaw-2861	174	3	may	may	PROPN
taxlaw-2861	174	4	2	2	NUM
taxlaw-2861	174	5	,	,	PUNCT
taxlaw-2861	174	6	2016	2016	NUM
taxlaw-2861	174	7	)	)	PUNCT
taxlaw-2861	174	8	,	,	PUNCT
taxlaw-2861	174	9	http://www.americaforward.org/state-of-play-pay-for-success-and-evidence-based-policyaprilmay-2016/	http://www.americaforward.org/state-of-play-pay-for-success-and-evidence-based-policyaprilmay-2016/	PROPN
taxlaw-2861	175	1	[	[	X
taxlaw-2861	175	2	perma.cc/zjp8-w6q4	perma.cc/zjp8-w6q4	X
taxlaw-2861	175	3	]	]	X
taxlaw-2861	175	4	.	.	PUNCT
taxlaw-2861	176	1	35	35	NUM
taxlaw-2861	176	2	ron	ron	PROPN
taxlaw-2861	176	3	davies	davy	NOUN
taxlaw-2861	176	4	,	,	PUNCT
taxlaw-2861	176	5	european	european	ADJ
taxlaw-2861	176	6	parliamentary	parliamentary	ADJ
taxlaw-2861	176	7	research	research	NOUN
taxlaw-2861	176	8	serv	serv	PROPN
taxlaw-2861	176	9	.	.	PUNCT
taxlaw-2861	176	10	,	,	PUNCT
taxlaw-2861	176	11	social	social	ADJ
taxlaw-2861	176	12	impact	impact	NOUN
taxlaw-2861	176	13	bonds	bond	NOUN
taxlaw-2861	176	14	:	:	PUNCT
taxlaw-2861	176	15	private	private	ADJ
taxlaw-2861	176	16	finance	finance	NOUN
taxlaw-2861	176	17	that	that	PRON
taxlaw-2861	176	18	generates	generate	VERB
taxlaw-2861	176	19	social	social	ADJ
taxlaw-2861	176	20	returns	return	NOUN
taxlaw-2861	176	21	(	(	PUNCT
taxlaw-2861	176	22	aug	aug	PROPN
taxlaw-2861	176	23	.	.	PROPN
taxlaw-2861	176	24	2014	2014	NUM
taxlaw-2861	176	25	)	)	PUNCT
taxlaw-2861	176	26	,	,	PUNCT
taxlaw-2861	176	27	http://www.europarl.europa.eu/eprs/538223-socialimpact-bonds-final.pdf	http://www.europarl.europa.eu/eprs/538223-socialimpact-bonds-final.pdf	NUM
taxlaw-2861	176	28	.	.	PUNCT
taxlaw-2861	177	1	36	36	NUM
taxlaw-2861	177	2	see	see	VERB
taxlaw-2861	177	3	infra	infra	NOUN
taxlaw-2861	177	4	part	part	PROPN
taxlaw-2861	177	5	ii	ii	PROPN
taxlaw-2861	177	6	.	.	PROPN
taxlaw-2861	177	7	37	37	NUM
taxlaw-2861	177	8	see	see	VERB
taxlaw-2861	177	9	valerie	valerie	PROPN
taxlaw-2861	177	10	dao	dao	PROPN
taxlaw-2861	177	11	et	et	PROPN
taxlaw-2861	177	12	al	al	PROPN
taxlaw-2861	177	13	.	.	PROPN
taxlaw-2861	177	14	,	,	PUNCT
taxlaw-2861	177	15	univ	univ	PROPN
taxlaw-2861	177	16	.	.	PROPN
taxlaw-2861	177	17	of	of	ADP
taxlaw-2861	177	18	chicago	chicago	PROPN
taxlaw-2861	177	19	harris	harris	PROPN
taxlaw-2861	177	20	sch	sch	PROPN
taxlaw-2861	177	21	.	.	PROPN
taxlaw-2861	178	1	of	of	ADP
taxlaw-2861	178	2	pub	pub	NOUN
taxlaw-2861	178	3	.	.	PUNCT
taxlaw-2861	179	1	policy	policy	NOUN
taxlaw-2861	179	2	,	,	PUNCT
taxlaw-2861	179	3	social	social	ADJ
taxlaw-2861	179	4	impact	impact	NOUN
taxlaw-2861	179	5	bonds	bond	NOUN
taxlaw-2861	179	6	:	:	PUNCT
taxlaw-2861	179	7	a	a	DET
taxlaw-2861	179	8	feasibility	feasibility	NOUN
taxlaw-2861	179	9	analysis	analysis	NOUN
taxlaw-2861	179	10	of	of	ADP
taxlaw-2861	179	11	the	the	DET
taxlaw-2861	179	12	wyman	wyman	PROPN
taxlaw-2861	179	13	teen	teen	PROPN
taxlaw-2861	179	14	outreach	outreach	NOUN
taxlaw-2861	179	15	program	program	NOUN
taxlaw-2861	179	16	,	,	PUNCT
taxlaw-2861	179	17	http://128.135.46.110/sites/default/files/practica/spring2012-report2.pdf	http://128.135.46.110/sites/default/files/practica/spring2012-report2.pdf	NOUN
taxlaw-2861	179	18	[	[	X
taxlaw-2861	179	19	perma.cc/9lqu-vttu	perma.cc/9lqu-vttu	NOUN
taxlaw-2861	179	20	]	]	X
taxlaw-2861	179	21	;	;	PUNCT
taxlaw-2861	179	22	what	what	PRON
taxlaw-2861	179	23	is	be	AUX
taxlaw-2861	179	24	a	a	DET
taxlaw-2861	179	25	social	social	ADJ
taxlaw-2861	179	26	impact	impact	NOUN
taxlaw-2861	179	27	bond	bond	NOUN
taxlaw-2861	179	28	?	?	PUNCT
taxlaw-2861	179	29	,	,	PUNCT
taxlaw-2861	179	30	soc	soc	NOUN
taxlaw-2861	179	31	.	.	PUNCT
taxlaw-2861	180	1	fin	fin	NOUN
taxlaw-2861	180	2	.	.	PUNCT
taxlaw-2861	181	1	(	(	PUNCT
taxlaw-2861	181	2	jan	jan	PROPN
taxlaw-2861	181	3	.	.	PROPN
taxlaw-2861	181	4	22	22	NUM
taxlaw-2861	181	5	,	,	PUNCT
taxlaw-2861	181	6	2015	2015	NUM
taxlaw-2861	181	7	,	,	PUNCT
taxlaw-2861	181	8	2:14	2:14	NUM
taxlaw-2861	181	9	pm	pm	NOUN
taxlaw-2861	181	10	)	)	PUNCT
taxlaw-2861	181	11	,	,	PUNCT
taxlaw-2861	181	12	http://www.socialfinanceus.org/print/491	http://www.socialfinanceus.org/print/491	PROPN
taxlaw-2861	181	13	;	;	PUNCT
taxlaw-2861	181	14	cox	cox	PROPN
taxlaw-2861	181	15	,	,	PUNCT
taxlaw-2861	181	16	supra	supra	PROPN
taxlaw-2861	181	17	note	note	PROPN
taxlaw-2861	181	18	7	7	NUM
taxlaw-2861	181	19	,	,	PUNCT
taxlaw-2861	181	20	at	at	ADP
taxlaw-2861	181	21	967	967	NUM
taxlaw-2861	181	22	.	.	PUNCT
taxlaw-2861	182	1	the	the	DET
taxlaw-2861	182	2	traditional	traditional	ADJ
taxlaw-2861	182	3	model	model	NOUN
taxlaw-2861	182	4	for	for	ADP
taxlaw-2861	182	5	delivering	deliver	VERB
taxlaw-2861	182	6	social	social	ADJ
taxlaw-2861	182	7	services	service	NOUN
taxlaw-2861	182	8	focuses	focus	VERB
taxlaw-2861	182	9	on	on	ADP
taxlaw-2861	182	10	inputs	input	NOUN
taxlaw-2861	182	11	or	or	CCONJ
taxlaw-2861	182	12	outputs	output	NOUN
taxlaw-2861	182	13	,	,	PUNCT
taxlaw-2861	182	14	rather	rather	ADV
taxlaw-2861	182	15	than	than	ADP
taxlaw-2861	182	16	outcomes	outcome	NOUN
taxlaw-2861	182	17	or	or	CCONJ
taxlaw-2861	182	18	results	result	NOUN
taxlaw-2861	182	19	.	.	PUNCT
taxlaw-2861	183	1	cox	cox	PROPN
taxlaw-2861	183	2	,	,	PUNCT
taxlaw-2861	183	3	supra	supra	PROPN
taxlaw-2861	183	4	note	note	PROPN
taxlaw-2861	183	5	7	7	NUM
taxlaw-2861	183	6	,	,	PUNCT
taxlaw-2861	183	7	at	at	ADP
taxlaw-2861	183	8	968	968	NUM
taxlaw-2861	183	9	;	;	PUNCT
taxlaw-2861	183	10	tyson	tyson	PROPN
taxlaw-2861	183	11	&	&	CCONJ
taxlaw-2861	183	12	mendonca	mendonca	PROPN
taxlaw-2861	183	13	,	,	PUNCT
taxlaw-2861	183	14	supra	supra	PROPN
taxlaw-2861	183	15	note	note	PROPN
taxlaw-2861	183	16	22	22	NUM
taxlaw-2861	183	17	,	,	PUNCT
taxlaw-2861	183	18	at	at	ADP
taxlaw-2861	183	19	1	1	NUM
taxlaw-2861	183	20	.	.	PUNCT
taxlaw-2861	183	21	as	as	SCONJ
taxlaw-2861	183	22	described	describe	VERB
taxlaw-2861	183	23	by	by	ADP
taxlaw-2861	183	24	one	one	NUM
taxlaw-2861	183	25	commentator	commentator	NOUN
taxlaw-2861	183	26	,	,	PUNCT
taxlaw-2861	183	27	“	"	PUNCT
taxlaw-2861	183	28	a	a	DET
taxlaw-2861	183	29	traditional	traditional	ADJ
taxlaw-2861	183	30	social	social	ADJ
taxlaw-2861	183	31	program	program	NOUN
taxlaw-2861	183	32	is	be	AUX
taxlaw-2861	183	33	usually	usually	ADV
taxlaw-2861	183	34	judged	judge	VERB
taxlaw-2861	183	35	by	by	ADP
taxlaw-2861	183	36	volume	volume	NOUN
taxlaw-2861	183	37	of	of	ADP
taxlaw-2861	183	38	services	service	NOUN
taxlaw-2861	183	39	provided	provide	VERB
taxlaw-2861	183	40	,	,	PUNCT
taxlaw-2861	183	41	such	such	ADJ
taxlaw-2861	183	42	as	as	ADP
taxlaw-2861	183	43	the	the	DET
taxlaw-2861	183	44	number	number	NOUN
taxlaw-2861	183	45	of	of	ADP
taxlaw-2861	183	46	people	people	NOUN
taxlaw-2861	183	47	trained	train	VERB
taxlaw-2861	183	48	or	or	CCONJ
taxlaw-2861	183	49	homeless	homeless	ADJ
taxlaw-2861	183	50	people	people	NOUN
taxlaw-2861	183	51	sheltered	shelter	VERB
taxlaw-2861	183	52	.	.	PUNCT
taxlaw-2861	184	1	by	by	ADP
taxlaw-2861	184	2	contrast	contrast	NOUN
taxlaw-2861	184	3	,	,	PUNCT
taxlaw-2861	184	4	in	in	ADP
taxlaw-2861	184	5	a	a	DET
taxlaw-2861	184	6	pay	pay	VERB
taxlaw-2861	184	7	-	-	PUNCT
taxlaw-2861	184	8	for	for	ADP
taxlaw-2861	184	9	-	-	PUNCT
taxlaw-2861	184	10	success	success	NOUN
taxlaw-2861	184	11	model	model	NOUN
taxlaw-2861	184	12	,	,	PUNCT
taxlaw-2861	184	13	the	the	DET
taxlaw-2861	184	14	returns	return	NOUN
taxlaw-2861	184	15	are	be	AUX
taxlaw-2861	184	16	based	base	VERB
taxlaw-2861	184	17	on	on	ADP
taxlaw-2861	184	18	the	the	DET
taxlaw-2861	184	19	social	social	ADJ
taxlaw-2861	184	20	benefits	benefit	NOUN
taxlaw-2861	184	21	achieved	achieve	VERB
taxlaw-2861	184	22	or	or	CCONJ
taxlaw-2861	184	23	savings	saving	NOUN
taxlaw-2861	184	24	reaped	reap	VERB
taxlaw-2861	184	25	by	by	ADP
taxlaw-2861	184	26	government	government	NOUN
taxlaw-2861	184	27	.	.	PUNCT
taxlaw-2861	184	28	”	"	PUNCT
taxlaw-2861	185	1	i	i	PRON
taxlaw-2861	185	2	d.	d.	VERB
taxlaw-2861	185	3	at	at	ADP
taxlaw-2861	185	4	1–2	1–2	NUM
taxlaw-2861	185	5	.	.	PUNCT
taxlaw-2861	186	1	38	38	NUM
taxlaw-2861	186	2	see	see	NOUN
taxlaw-2861	186	3	pettus	pettus	NOUN
taxlaw-2861	186	4	,	,	PUNCT
taxlaw-2861	186	5	supra	supra	PROPN
taxlaw-2861	186	6	note	note	PROPN
taxlaw-2861	186	7	25	25	NUM
taxlaw-2861	186	8	;	;	PUNCT
taxlaw-2861	186	9	liang	liang	PROPN
taxlaw-2861	186	10	,	,	PUNCT
taxlaw-2861	186	11	mansberger	mansberger	PROPN
taxlaw-2861	186	12	&	&	CCONJ
taxlaw-2861	186	13	spieler	spieler	PROPN
taxlaw-2861	186	14	,	,	PUNCT
taxlaw-2861	186	15	supra	supra	PROPN
taxlaw-2861	186	16	note	note	PROPN
taxlaw-2861	186	17	19	19	NUM
taxlaw-2861	186	18	,	,	PUNCT
taxlaw-2861	186	19	at	at	ADP
taxlaw-2861	186	20	273	273	NUM
taxlaw-2861	186	21	;	;	PUNCT
taxlaw-2861	186	22	barajas	barajas	PROPN
taxlaw-2861	186	23	et	et	PROPN
taxlaw-2861	186	24	al	al	PROPN
taxlaw-2861	186	25	.	.	PROPN
taxlaw-2861	186	26	,	,	PUNCT
taxlaw-2861	186	27	supra	supra	PROPN
taxlaw-2861	186	28	note	note	PROPN
taxlaw-2861	186	29	15	15	NUM
taxlaw-2861	186	30	,	,	PUNCT
taxlaw-2861	186	31	at	at	ADP
taxlaw-2861	186	32	17	17	NUM
taxlaw-2861	186	33	;	;	PUNCT
taxlaw-2861	186	34	goodall	goodall	PROPN
taxlaw-2861	186	35	,	,	PUNCT
taxlaw-2861	186	36	supra	supra	PROPN
taxlaw-2861	186	37	note	note	NOUN
taxlaw-2861	186	38	13	13	NUM
taxlaw-2861	186	39	,	,	PUNCT
taxlaw-2861	186	40	at	at	ADP
taxlaw-2861	186	41	9	9	NUM
taxlaw-2861	186	42	;	;	PUNCT
taxlaw-2861	186	43	davies	davy	NOUN
taxlaw-2861	186	44	,	,	PUNCT
taxlaw-2861	186	45	supra	supra	PROPN
taxlaw-2861	186	46	note	note	NOUN
taxlaw-2861	186	47	35	35	NUM
taxlaw-2861	186	48	.	.	NOUN
taxlaw-2861	186	49	39	39	NUM
taxlaw-2861	186	50	see	see	VERB
taxlaw-2861	186	51	chhabra	chhabra	NOUN
taxlaw-2861	186	52	,	,	PUNCT
taxlaw-2861	186	53	supra	supra	PROPN
taxlaw-2861	186	54	note	note	PROPN
taxlaw-2861	186	55	22	22	NUM
taxlaw-2861	186	56	,	,	PUNCT
taxlaw-2861	186	57	at	at	ADP
taxlaw-2861	186	58	3	3	NUM
taxlaw-2861	186	59	.	.	NUM
taxlaw-2861	186	60	40	40	NUM
taxlaw-2861	186	61	see	see	VERB
taxlaw-2861	186	62	peter	peter	PROPN
taxlaw-2861	186	63	g.	g.	PROPN
taxlaw-2861	186	64	dagher	dagher	PROPN
taxlaw-2861	186	65	,	,	PUNCT
taxlaw-2861	186	66	jr	jr	PROPN
taxlaw-2861	186	67	.	.	PROPN
taxlaw-2861	186	68	,	,	PUNCT
taxlaw-2861	186	69	note	note	VERB
taxlaw-2861	186	70	,	,	PUNCT
taxlaw-2861	186	71	social	social	ADJ
taxlaw-2861	186	72	impact	impact	NOUN
taxlaw-2861	186	73	bonds	bond	NOUN
taxlaw-2861	186	74	and	and	CCONJ
taxlaw-2861	186	75	the	the	DET
taxlaw-2861	186	76	private	private	ADJ
taxlaw-2861	186	77	benefit	benefit	NOUN
taxlaw-2861	186	78	doctrine	doctrine	NOUN
taxlaw-2861	186	79	:	:	PUNCT
taxlaw-2861	186	80	will	will	AUX
taxlaw-2861	186	81	participation	participation	VERB
taxlaw-2861	186	82	jeopardize	jeopardize	VERB
taxlaw-2861	186	83	a	a	DET
taxlaw-2861	186	84	nonprofit	nonprofit	ADJ
taxlaw-2861	186	85	’s	’s	PART
taxlaw-2861	186	86	tax	tax	NOUN
taxlaw-2861	186	87	-	-	PUNCT
taxlaw-2861	186	88	exempt	exempt	ADJ
taxlaw-2861	186	89	status	status	NOUN
taxlaw-2861	186	90	?	?	PUNCT
taxlaw-2861	186	91	,	,	PUNCT
taxlaw-2861	186	92	81	81	NUM
taxlaw-2861	186	93	fordham	fordham	PROPN
taxlaw-2861	186	94	l.	l.	PROPN
taxlaw-2861	186	95	rev	rev	PROPN
taxlaw-2861	186	96	.	.	PROPN
taxlaw-2861	186	97	3479	3479	NUM
taxlaw-2861	186	98	,	,	PUNCT
taxlaw-2861	186	99	3504	3504	NUM
taxlaw-2861	186	100	(	(	PUNCT
taxlaw-2861	186	101	2013	2013	NUM
taxlaw-2861	186	102	)	)	PUNCT
taxlaw-2861	186	103	;	;	PUNCT
taxlaw-2861	186	104	cox	cox	PROPN
taxlaw-2861	186	105	,	,	PUNCT
taxlaw-2861	186	106	supra	supra	PROPN
taxlaw-2861	186	107	note	note	NOUN
taxlaw-2861	186	108	7	7	NUM
taxlaw-2861	186	109	.	.	SYM
taxlaw-2861	186	110	41	41	NUM
taxlaw-2861	187	1	see	see	VERB
taxlaw-2861	187	2	cox	cox	PROPN
taxlaw-2861	187	3	,	,	PUNCT
taxlaw-2861	187	4	supra	supra	PROPN
taxlaw-2861	187	5	note	note	PROPN
taxlaw-2861	187	6	7	7	NUM
taxlaw-2861	187	7	,	,	PUNCT
taxlaw-2861	187	8	at	at	ADP
taxlaw-2861	187	9	970	970	NUM
taxlaw-2861	187	10	;	;	PUNCT
taxlaw-2861	187	11	state	state	NOUN
taxlaw-2861	187	12	of	of	ADP
taxlaw-2861	187	13	ny	ny	PROPN
taxlaw-2861	187	14	fact	fact	PROPN
taxlaw-2861	187	15	sheet	sheet	NOUN
taxlaw-2861	187	16	,	,	PUNCT
taxlaw-2861	187	17	supra	supra	PROPN
taxlaw-2861	187	18	note	note	NOUN
taxlaw-2861	187	19	24	24	NUM
taxlaw-2861	187	20	.	.	SYM
taxlaw-2861	187	21	150	150	NUM
taxlaw-2861	187	22	columbia	columbia	PROPN
taxlaw-2861	187	23	journal	journal	PROPN
taxlaw-2861	187	24	of	of	ADP
taxlaw-2861	187	25	tax	tax	NOUN
taxlaw-2861	187	26	law	law	NOUN
taxlaw-2861	188	1	[	[	X
taxlaw-2861	188	2	vol.9:141	vol.9:141	ADV
taxlaw-2861	188	3	moreover	moreover	ADV
taxlaw-2861	188	4	,	,	PUNCT
taxlaw-2861	188	5	by	by	ADP
taxlaw-2861	188	6	having	have	VERB
taxlaw-2861	188	7	private	private	ADJ
taxlaw-2861	188	8	investors	investor	NOUN
taxlaw-2861	188	9	,	,	PUNCT
taxlaw-2861	188	10	rather	rather	ADV
taxlaw-2861	188	11	than	than	ADP
taxlaw-2861	188	12	the	the	DET
taxlaw-2861	188	13	government	government	NOUN
taxlaw-2861	188	14	,	,	PUNCT
taxlaw-2861	188	15	provide	provide	VERB
taxlaw-2861	188	16	the	the	DET
taxlaw-2861	188	17	upfront	upfront	ADJ
taxlaw-2861	188	18	investment	investment	NOUN
taxlaw-2861	188	19	capital	capital	NOUN
taxlaw-2861	188	20	,	,	PUNCT
taxlaw-2861	188	21	the	the	DET
taxlaw-2861	188	22	government	government	NOUN
taxlaw-2861	188	23	effectively	effectively	ADV
taxlaw-2861	188	24	shifts	shift	VERB
taxlaw-2861	188	25	the	the	DET
taxlaw-2861	188	26	performance	performance	NOUN
taxlaw-2861	188	27	and	and	CCONJ
taxlaw-2861	188	28	financial	financial	ADJ
taxlaw-2861	188	29	risks	risk	NOUN
taxlaw-2861	188	30	of	of	ADP
taxlaw-2861	188	31	funding	fund	VERB
taxlaw-2861	188	32	certain	certain	ADJ
taxlaw-2861	188	33	social	social	ADJ
taxlaw-2861	188	34	service	service	NOUN
taxlaw-2861	188	35	activities	activity	NOUN
taxlaw-2861	188	36	to	to	ADP
taxlaw-2861	188	37	the	the	DET
taxlaw-2861	188	38	private	private	ADJ
taxlaw-2861	188	39	sector.42	sector.42	NOUN
taxlaw-2861	188	40	given	give	VERB
taxlaw-2861	188	41	that	that	SCONJ
taxlaw-2861	188	42	private	private	ADJ
taxlaw-2861	188	43	investors	investor	NOUN
taxlaw-2861	188	44	generally	generally	ADV
taxlaw-2861	188	45	have	have	AUX
taxlaw-2861	188	46	a	a	DET
taxlaw-2861	188	47	higher	high	ADJ
taxlaw-2861	188	48	risk	risk	NOUN
taxlaw-2861	188	49	tolerance	tolerance	NOUN
taxlaw-2861	188	50	than	than	ADP
taxlaw-2861	188	51	government	government	NOUN
taxlaw-2861	188	52	agencies	agency	NOUN
taxlaw-2861	188	53	,	,	PUNCT
taxlaw-2861	188	54	this	this	DET
taxlaw-2861	188	55	shift	shift	NOUN
taxlaw-2861	188	56	encourages	encourage	VERB
taxlaw-2861	188	57	the	the	DET
taxlaw-2861	188	58	pursuit	pursuit	NOUN
taxlaw-2861	188	59	of	of	ADP
taxlaw-2861	188	60	new	new	ADJ
taxlaw-2861	188	61	and	and	CCONJ
taxlaw-2861	188	62	creative	creative	ADJ
taxlaw-2861	188	63	methods	method	NOUN
taxlaw-2861	188	64	to	to	PART
taxlaw-2861	188	65	solve	solve	VERB
taxlaw-2861	188	66	complex	complex	ADJ
taxlaw-2861	188	67	social	social	ADJ
taxlaw-2861	188	68	problems	problem	NOUN
taxlaw-2861	188	69	and	and	CCONJ
taxlaw-2861	188	70	allows	allow	VERB
taxlaw-2861	188	71	for	for	ADP
taxlaw-2861	188	72	innovation	innovation	NOUN
taxlaw-2861	188	73	in	in	ADP
taxlaw-2861	188	74	the	the	DET
taxlaw-2861	188	75	public	public	ADJ
taxlaw-2861	188	76	sector.43	sector.43	NOUN
taxlaw-2861	188	77	because	because	SCONJ
taxlaw-2861	188	78	ineffective	ineffective	ADJ
taxlaw-2861	188	79	programs	program	NOUN
taxlaw-2861	188	80	cost	cost	VERB
taxlaw-2861	188	81	the	the	DET
taxlaw-2861	188	82	government	government	NOUN
taxlaw-2861	188	83	and	and	CCONJ
taxlaw-2861	188	84	taxpayers	taxpayer	NOUN
taxlaw-2861	188	85	nothing	nothing	PRON
taxlaw-2861	188	86	,	,	PUNCT
taxlaw-2861	188	87	the	the	DET
taxlaw-2861	188	88	sib	sib	NOUN
taxlaw-2861	188	89	structure	structure	NOUN
taxlaw-2861	188	90	also	also	ADV
taxlaw-2861	188	91	provides	provide	VERB
taxlaw-2861	188	92	governments	government	NOUN
taxlaw-2861	188	93	with	with	ADP
taxlaw-2861	188	94	a	a	DET
taxlaw-2861	188	95	risk	risk	NOUN
taxlaw-2861	188	96	-	-	PUNCT
taxlaw-2861	188	97	free	free	ADJ
taxlaw-2861	188	98	way	way	NOUN
taxlaw-2861	188	99	to	to	PART
taxlaw-2861	188	100	implement	implement	VERB
taxlaw-2861	188	101	these	these	DET
taxlaw-2861	188	102	new	new	ADJ
taxlaw-2861	188	103	interventions	intervention	NOUN
taxlaw-2861	188	104	and	and	CCONJ
taxlaw-2861	188	105	de	de	VERB
taxlaw-2861	188	106	-	-	PUNCT
taxlaw-2861	188	107	politicizes	politicize	VERB
taxlaw-2861	188	108	the	the	DET
taxlaw-2861	188	109	funding	funding	NOUN
taxlaw-2861	188	110	process	process	NOUN
taxlaw-2861	188	111	so	so	SCONJ
taxlaw-2861	188	112	that	that	SCONJ
taxlaw-2861	188	113	governments	government	NOUN
taxlaw-2861	188	114	can	can	AUX
taxlaw-2861	188	115	address	address	VERB
taxlaw-2861	188	116	issues	issue	NOUN
taxlaw-2861	188	117	that	that	PRON
taxlaw-2861	188	118	are	be	AUX
taxlaw-2861	188	119	politically	politically	ADV
taxlaw-2861	188	120	unattractive	unattractive	ADJ
taxlaw-2861	188	121	or	or	CCONJ
taxlaw-2861	188	122	expensive.44	expensive.44	NOUN
taxlaw-2861	188	123	“	"	PUNCT
taxlaw-2861	188	124	the	the	DET
taxlaw-2861	188	125	aim	aim	NOUN
taxlaw-2861	188	126	of	of	ADP
taxlaw-2861	188	127	the	the	DET
taxlaw-2861	188	128	investor	investor	NOUN
taxlaw-2861	188	129	for	for	ADP
taxlaw-2861	188	130	higher	high	ADJ
taxlaw-2861	188	131	returns	return	NOUN
taxlaw-2861	188	132	and	and	CCONJ
taxlaw-2861	188	133	requirement	requirement	NOUN
taxlaw-2861	188	134	that	that	SCONJ
taxlaw-2861	188	135	service	service	NOUN
taxlaw-2861	188	136	providers	provider	NOUN
taxlaw-2861	188	137	deliver	deliver	VERB
taxlaw-2861	188	138	efficient	efficient	ADJ
taxlaw-2861	188	139	and	and	CCONJ
taxlaw-2861	188	140	effect[ive	effect[ive	ADJ
taxlaw-2861	188	141	]	]	X
taxlaw-2861	188	142	interventions	intervention	NOUN
taxlaw-2861	188	143	is	be	AUX
taxlaw-2861	188	144	what	what	PRON
taxlaw-2861	188	145	drives	drive	VERB
taxlaw-2861	188	146	further	further	ADJ
taxlaw-2861	188	147	innovation	innovation	NOUN
taxlaw-2861	188	148	.	.	PUNCT
taxlaw-2861	189	1	”45	”45	NOUN
taxlaw-2861	189	2	in	in	ADP
taxlaw-2861	189	3	addition	addition	NOUN
taxlaw-2861	189	4	,	,	PUNCT
taxlaw-2861	189	5	by	by	ADP
taxlaw-2861	189	6	tying	tie	VERB
taxlaw-2861	189	7	repayment	repayment	NOUN
taxlaw-2861	189	8	to	to	ADP
taxlaw-2861	189	9	outcomes	outcome	NOUN
taxlaw-2861	189	10	,	,	PUNCT
taxlaw-2861	189	11	the	the	DET
taxlaw-2861	189	12	sib	sib	NOUN
taxlaw-2861	189	13	structure	structure	NOUN
taxlaw-2861	189	14	gives	give	VERB
taxlaw-2861	189	15	service	service	NOUN
taxlaw-2861	189	16	providers	provider	NOUN
taxlaw-2861	189	17	flexibility	flexibility	NOUN
taxlaw-2861	189	18	to	to	PART
taxlaw-2861	189	19	experiment	experiment	VERB
taxlaw-2861	189	20	with	with	ADP
taxlaw-2861	189	21	different	different	ADJ
taxlaw-2861	189	22	strategies	strategy	NOUN
taxlaw-2861	189	23	instead	instead	ADV
taxlaw-2861	189	24	of	of	ADP
taxlaw-2861	189	25	requiring	require	VERB
taxlaw-2861	189	26	them	they	PRON
taxlaw-2861	189	27	to	to	PART
taxlaw-2861	189	28	focus	focus	VERB
taxlaw-2861	189	29	on	on	ADP
taxlaw-2861	189	30	specified	specified	ADJ
taxlaw-2861	189	31	inputs	input	NOUN
taxlaw-2861	189	32	or	or	CCONJ
taxlaw-2861	189	33	the	the	DET
taxlaw-2861	189	34	volume	volume	NOUN
taxlaw-2861	189	35	of	of	ADP
taxlaw-2861	189	36	services	service	NOUN
taxlaw-2861	189	37	provided	provide	VERB
taxlaw-2861	189	38	.	.	PUNCT
taxlaw-2861	190	1	this	this	PRON
taxlaw-2861	190	2	allows	allow	VERB
taxlaw-2861	190	3	governments	government	NOUN
taxlaw-2861	190	4	to	to	PART
taxlaw-2861	190	5	purchase	purchase	VERB
taxlaw-2861	190	6	social	social	ADJ
taxlaw-2861	190	7	results	result	NOUN
taxlaw-2861	190	8	(	(	PUNCT
taxlaw-2861	190	9	e.g.	e.g.	ADV
taxlaw-2861	190	10	,	,	PUNCT
taxlaw-2861	190	11	increase	increase	VERB
taxlaw-2861	190	12	in	in	ADP
taxlaw-2861	190	13	employment	employment	NOUN
taxlaw-2861	190	14	)	)	PUNCT
taxlaw-2861	190	15	rather	rather	ADV
taxlaw-2861	190	16	than	than	ADP
taxlaw-2861	190	17	social	social	ADJ
taxlaw-2861	190	18	services	service	NOUN
taxlaw-2861	190	19	(	(	PUNCT
taxlaw-2861	190	20	e.g.	e.g.	ADV
taxlaw-2861	190	21	,	,	PUNCT
taxlaw-2861	190	22	job	job	NOUN
taxlaw-2861	190	23	training	training	NOUN
taxlaw-2861	190	24	)	)	PUNCT
taxlaw-2861	190	25	that	that	PRON
taxlaw-2861	190	26	may	may	AUX
taxlaw-2861	190	27	not	not	PART
taxlaw-2861	190	28	achieve	achieve	VERB
taxlaw-2861	190	29	desired	desire	VERB
taxlaw-2861	190	30	results	result	NOUN
taxlaw-2861	190	31	,	,	PUNCT
taxlaw-2861	190	32	thus	thus	ADV
taxlaw-2861	190	33	enabling	enable	VERB
taxlaw-2861	190	34	more	more	ADV
taxlaw-2861	190	35	effective	effective	ADJ
taxlaw-2861	190	36	and	and	CCONJ
taxlaw-2861	190	37	efficient	efficient	ADJ
taxlaw-2861	190	38	use	use	NOUN
taxlaw-2861	190	39	of	of	ADP
taxlaw-2861	190	40	taxpayer	taxpayer	NOUN
taxlaw-2861	190	41	dollars.46	dollars.46	NOUN
taxlaw-2861	190	42	this	this	DET
taxlaw-2861	190	43	type	type	NOUN
taxlaw-2861	190	44	of	of	ADP
taxlaw-2861	190	45	outcomes	outcome	NOUN
taxlaw-2861	190	46	-	-	PUNCT
taxlaw-2861	190	47	focused	focus	VERB
taxlaw-2861	190	48	arrangement	arrangement	NOUN
taxlaw-2861	190	49	also	also	ADV
taxlaw-2861	190	50	provides	provide	VERB
taxlaw-2861	190	51	a	a	DET
taxlaw-2861	190	52	method	method	NOUN
taxlaw-2861	190	53	and	and	CCONJ
taxlaw-2861	190	54	incentive	incentive	NOUN
taxlaw-2861	190	55	for	for	ADP
taxlaw-2861	190	56	multiple	multiple	ADJ
taxlaw-2861	190	57	service	service	NOUN
taxlaw-2861	190	58	providers	provider	NOUN
taxlaw-2861	190	59	to	to	PART
taxlaw-2861	190	60	work	work	VERB
taxlaw-2861	190	61	together	together	ADV
taxlaw-2861	190	62	to	to	PART
taxlaw-2861	190	63	achieve	achieve	VERB
taxlaw-2861	190	64	a	a	DET
taxlaw-2861	190	65	common	common	ADJ
taxlaw-2861	190	66	goal	goal	NOUN
taxlaw-2861	190	67	with	with	ADP
taxlaw-2861	190	68	the	the	DET
taxlaw-2861	190	69	project	project	NOUN
taxlaw-2861	190	70	intermediary	intermediary	NOUN
taxlaw-2861	190	71	overseeing	overseeing	NOUN
taxlaw-2861	190	72	and	and	CCONJ
taxlaw-2861	190	73	coordinating	coordinate	VERB
taxlaw-2861	190	74	the	the	DET
taxlaw-2861	190	75	multiple	multiple	ADJ
taxlaw-2861	190	76	parties	party	NOUN
taxlaw-2861	190	77	.	.	PUNCT
taxlaw-2861	191	1	47	47	NUM
taxlaw-2861	191	2	similarly	similarly	ADV
taxlaw-2861	191	3	,	,	PUNCT
taxlaw-2861	191	4	this	this	DET
taxlaw-2861	191	5	structure	structure	NOUN
taxlaw-2861	191	6	encourages	encourage	VERB
taxlaw-2861	191	7	different	different	ADJ
taxlaw-2861	191	8	government	government	NOUN
taxlaw-2861	191	9	agencies	agency	NOUN
taxlaw-2861	191	10	to	to	PART
taxlaw-2861	191	11	work	work	VERB
taxlaw-2861	191	12	together	together	ADV
taxlaw-2861	191	13	to	to	PART
taxlaw-2861	191	14	accomplish	accomplish	VERB
taxlaw-2861	191	15	a	a	DET
taxlaw-2861	191	16	broader	broad	ADJ
taxlaw-2861	191	17	goal	goal	NOUN
taxlaw-2861	191	18	,	,	PUNCT
taxlaw-2861	191	19	because	because	SCONJ
taxlaw-2861	191	20	sib	sib	NOUN
taxlaw-2861	191	21	-	-	PUNCT
taxlaw-2861	191	22	financed	finance	VERB
taxlaw-2861	191	23	programs	program	NOUN
taxlaw-2861	191	24	often	often	ADV
taxlaw-2861	191	25	result	result	VERB
taxlaw-2861	191	26	in	in	ADP
taxlaw-2861	191	27	savings	saving	NOUN
taxlaw-2861	191	28	across	across	ADP
taxlaw-2861	191	29	agencies.48	agencies.48	PROPN
taxlaw-2861	191	30	thus	thus	ADV
taxlaw-2861	191	31	,	,	PUNCT
taxlaw-2861	191	32	sibs	sib	NOUN
taxlaw-2861	191	33	have	have	VERB
taxlaw-2861	191	34	the	the	DET
taxlaw-2861	191	35	potential	potential	NOUN
taxlaw-2861	191	36	to	to	PART
taxlaw-2861	191	37	help	help	VERB
taxlaw-2861	191	38	overcome	overcome	VERB
taxlaw-2861	191	39	government	government	NOUN
taxlaw-2861	191	40	silos	silo	NOUN
taxlaw-2861	191	41	and	and	CCONJ
taxlaw-2861	191	42	maximize	maximize	VERB
taxlaw-2861	191	43	the	the	DET
taxlaw-2861	191	44	impact	impact	NOUN
taxlaw-2861	191	45	of	of	ADP
taxlaw-2861	191	46	various	various	ADJ
taxlaw-2861	191	47	social	social	ADJ
taxlaw-2861	191	48	programs.49	programs.49	NOUN
taxlaw-2861	191	49	the	the	DET
taxlaw-2861	191	50	sib	sib	NOUN
taxlaw-2861	191	51	structure	structure	NOUN
taxlaw-2861	191	52	also	also	ADV
taxlaw-2861	191	53	incentivizes	incentivize	VERB
taxlaw-2861	191	54	service	service	NOUN
taxlaw-2861	191	55	providers	provider	NOUN
taxlaw-2861	191	56	to	to	PART
taxlaw-2861	191	57	invest	invest	VERB
taxlaw-2861	191	58	in	in	ADP
taxlaw-2861	191	59	preventative	preventative	ADJ
taxlaw-2861	191	60	programs	program	NOUN
taxlaw-2861	191	61	,	,	PUNCT
taxlaw-2861	191	62	rather	rather	ADV
taxlaw-2861	191	63	than	than	ADP
taxlaw-2861	191	64	more	more	ADV
taxlaw-2861	191	65	costly	costly	ADJ
taxlaw-2861	191	66	remedial	remedial	ADJ
taxlaw-2861	191	67	programs.50	programs.50	NOUN
taxlaw-2861	191	68	traditionally	traditionally	ADV
taxlaw-2861	191	69	,	,	PUNCT
taxlaw-2861	191	70	governments	government	NOUN
taxlaw-2861	191	71	tend	tend	VERB
taxlaw-2861	191	72	to	to	PART
taxlaw-2861	191	73	prefer	prefer	VERB
taxlaw-2861	191	74	remedial	remedial	ADJ
taxlaw-2861	191	75	programs	program	NOUN
taxlaw-2861	191	76	because	because	SCONJ
taxlaw-2861	191	77	of	of	ADP
taxlaw-2861	191	78	the	the	DET
taxlaw-2861	191	79	timing	timing	NOUN
taxlaw-2861	191	80	discrepancy	discrepancy	NOUN
taxlaw-2861	191	81	between	between	ADP
taxlaw-2861	191	82	cost	cost	NOUN
taxlaw-2861	191	83	and	and	CCONJ
taxlaw-2861	191	84	savings	saving	NOUN
taxlaw-2861	191	85	inherent	inherent	ADJ
taxlaw-2861	191	86	in	in	ADP
taxlaw-2861	191	87	preventative	preventative	ADJ
taxlaw-2861	191	88	programs.51	programs.51	NOUN
taxlaw-2861	191	89	but	but	CCONJ
taxlaw-2861	191	90	sibs	sib	NOUN
taxlaw-2861	191	91	change	change	VERB
taxlaw-2861	191	92	this	this	DET
taxlaw-2861	191	93	result	result	NOUN
taxlaw-2861	191	94	because	because	SCONJ
taxlaw-2861	191	95	preventative	preventative	ADJ
taxlaw-2861	191	96	programs	program	NOUN
taxlaw-2861	191	97	are	be	AUX
taxlaw-2861	191	98	often	often	ADV
taxlaw-2861	191	99	more	more	ADV
taxlaw-2861	191	100	effective	effective	ADJ
taxlaw-2861	191	101	at	at	ADP
taxlaw-2861	191	102	achieving	achieve	VERB
taxlaw-2861	191	103	the	the	DET
taxlaw-2861	191	104	desired	desire	VERB
taxlaw-2861	191	105	project	project	NOUN
taxlaw-2861	191	106	outcome	outcome	NOUN
taxlaw-2861	191	107	.	.	PUNCT
taxlaw-2861	192	1	52	52	NUM
taxlaw-2861	192	2	preventative	preventative	ADJ
taxlaw-2861	192	3	programs	program	NOUN
taxlaw-2861	192	4	also	also	ADV
taxlaw-2861	192	5	have	have	VERB
taxlaw-2861	192	6	the	the	DET
taxlaw-2861	192	7	added	add	VERB
taxlaw-2861	192	8	benefit	benefit	NOUN
taxlaw-2861	192	9	of	of	ADP
taxlaw-2861	192	10	reducing	reduce	VERB
taxlaw-2861	192	11	long	long	ADJ
taxlaw-2861	192	12	-	-	PUNCT
taxlaw-2861	192	13	term	term	NOUN
taxlaw-2861	192	14	government	government	NOUN
taxlaw-2861	192	15	spending	spending	NOUN
taxlaw-2861	192	16	because	because	SCONJ
taxlaw-2861	192	17	they	they	PRON
taxlaw-2861	192	18	tackle	tackle	VERB
taxlaw-2861	192	19	the	the	DET
taxlaw-2861	192	20	root	root	NOUN
taxlaw-2861	192	21	cause	cause	NOUN
taxlaw-2861	192	22	of	of	ADP
taxlaw-2861	192	23	a	a	DET
taxlaw-2861	192	24	social	social	ADJ
taxlaw-2861	192	25	problem	problem	NOUN
taxlaw-2861	192	26	,	,	PUNCT
taxlaw-2861	192	27	which	which	PRON
taxlaw-2861	192	28	creates	create	VERB
taxlaw-2861	192	29	public	public	ADJ
taxlaw-2861	192	30	savings	saving	NOUN
taxlaw-2861	192	31	even	even	ADV
taxlaw-2861	192	32	after	after	SCONJ
taxlaw-2861	192	33	the	the	DET
taxlaw-2861	192	34	duration	duration	NOUN
taxlaw-2861	192	35	of	of	ADP
taxlaw-2861	192	36	the	the	DET
taxlaw-2861	192	37	sib	sib	NOUN
taxlaw-2861	192	38	-	-	PUNCT
taxlaw-2861	192	39	funded	fund	VERB
taxlaw-2861	192	40	project	project	NOUN
taxlaw-2861	192	41	has	have	AUX
taxlaw-2861	192	42	terminated.53	terminated.53	VERB
taxlaw-2861	192	43	42	42	NUM
taxlaw-2861	192	44	see	see	NOUN
taxlaw-2861	192	45	liang	liang	PROPN
taxlaw-2861	192	46	,	,	PUNCT
taxlaw-2861	192	47	mansberger	mansberger	PROPN
taxlaw-2861	192	48	&	&	CCONJ
taxlaw-2861	192	49	spieler	spieler	PROPN
taxlaw-2861	192	50	,	,	PUNCT
taxlaw-2861	192	51	supra	supra	PROPN
taxlaw-2861	192	52	note	note	PROPN
taxlaw-2861	192	53	19	19	NUM
taxlaw-2861	192	54	,	,	PUNCT
taxlaw-2861	192	55	at	at	ADP
taxlaw-2861	192	56	274	274	NUM
taxlaw-2861	192	57	;	;	PUNCT
taxlaw-2861	192	58	davies	davy	NOUN
taxlaw-2861	192	59	,	,	PUNCT
taxlaw-2861	192	60	supra	supra	PROPN
taxlaw-2861	192	61	note	note	NOUN
taxlaw-2861	192	62	35	35	NUM
taxlaw-2861	192	63	,	,	PUNCT
taxlaw-2861	192	64	at	at	ADP
taxlaw-2861	192	65	5	5	NUM
taxlaw-2861	192	66	;	;	PUNCT
taxlaw-2861	192	67	state	state	NOUN
taxlaw-2861	192	68	of	of	ADP
taxlaw-2861	192	69	ny	ny	PROPN
taxlaw-2861	192	70	fact	fact	PROPN
taxlaw-2861	192	71	sheet	sheet	NOUN
taxlaw-2861	192	72	,	,	PUNCT
taxlaw-2861	192	73	supra	supra	PROPN
taxlaw-2861	192	74	note	note	NOUN
taxlaw-2861	192	75	24	24	NUM
taxlaw-2861	192	76	.	.	PUNCT
taxlaw-2861	192	77	43	43	NUM
taxlaw-2861	192	78	see	see	VERB
taxlaw-2861	192	79	chhabra	chhabra	NOUN
taxlaw-2861	192	80	,	,	PUNCT
taxlaw-2861	192	81	supra	supra	PROPN
taxlaw-2861	192	82	note	note	PROPN
taxlaw-2861	192	83	22	22	NUM
taxlaw-2861	192	84	,	,	PUNCT
taxlaw-2861	192	85	at	at	ADP
taxlaw-2861	192	86	2	2	NUM
taxlaw-2861	192	87	(	(	PUNCT
taxlaw-2861	192	88	noting	note	VERB
taxlaw-2861	192	89	that	that	SCONJ
taxlaw-2861	192	90	“	"	PUNCT
taxlaw-2861	192	91	[	[	X
taxlaw-2861	192	92	i]nvestor	i]nvestor	NOUN
taxlaw-2861	192	93	dollars	dollar	NOUN
taxlaw-2861	192	94	provided	provide	VERB
taxlaw-2861	192	95	through	through	ADP
taxlaw-2861	192	96	sibs	sib	NOUN
taxlaw-2861	192	97	do	do	VERB
taxlaw-2861	192	98	[	[	PUNCT
taxlaw-2861	192	99	not	not	PART
taxlaw-2861	192	100	]	]	PUNCT
taxlaw-2861	192	101	have	have	VERB
taxlaw-2861	192	102	the	the	DET
taxlaw-2861	192	103	limitations	limitation	NOUN
taxlaw-2861	192	104	of	of	ADP
taxlaw-2861	192	105	project	project	NOUN
taxlaw-2861	192	106	grants	grant	NOUN
taxlaw-2861	192	107	or	or	CCONJ
taxlaw-2861	192	108	government	government	NOUN
taxlaw-2861	192	109	dollars	dollar	NOUN
taxlaw-2861	192	110	;	;	PUNCT
taxlaw-2861	192	111	they	they	PRON
taxlaw-2861	192	112	offer	offer	VERB
taxlaw-2861	192	113	a	a	DET
taxlaw-2861	192	114	new	new	ADJ
taxlaw-2861	192	115	freedom	freedom	NOUN
taxlaw-2861	192	116	.	.	PUNCT
taxlaw-2861	192	117	”	"	PUNCT
taxlaw-2861	192	118	)	)	PUNCT
taxlaw-2861	192	119	;	;	PUNCT
taxlaw-2861	192	120	kohli	kohli	PROPN
taxlaw-2861	192	121	,	,	PUNCT
taxlaw-2861	192	122	besharov	besharov	PROPN
taxlaw-2861	192	123	&	&	CCONJ
taxlaw-2861	192	124	costa	costa	PROPN
taxlaw-2861	192	125	,	,	PUNCT
taxlaw-2861	192	126	supra	supra	PROPN
taxlaw-2861	192	127	note	note	PROPN
taxlaw-2861	192	128	7	7	NUM
taxlaw-2861	192	129	;	;	PUNCT
taxlaw-2861	192	130	goodall	goodall	PROPN
taxlaw-2861	192	131	,	,	PUNCT
taxlaw-2861	192	132	supra	supra	PROPN
taxlaw-2861	192	133	note	note	NOUN
taxlaw-2861	192	134	13	13	NUM
taxlaw-2861	192	135	,	,	PUNCT
taxlaw-2861	192	136	at	at	ADP
taxlaw-2861	192	137	7	7	NUM
taxlaw-2861	192	138	.	.	NUM
taxlaw-2861	192	139	44	44	NUM
taxlaw-2861	192	140	see	see	VERB
taxlaw-2861	192	141	barajas	barajas	PROPN
taxlaw-2861	192	142	et	et	PROPN
taxlaw-2861	192	143	al	al	PROPN
taxlaw-2861	192	144	.	.	PROPN
taxlaw-2861	192	145	,	,	PUNCT
taxlaw-2861	192	146	supra	supra	PROPN
taxlaw-2861	192	147	note	note	PROPN
taxlaw-2861	192	148	15	15	NUM
taxlaw-2861	192	149	,	,	PUNCT
taxlaw-2861	192	150	at	at	ADP
taxlaw-2861	192	151	12	12	NUM
taxlaw-2861	192	152	,	,	PUNCT
taxlaw-2861	192	153	17	17	NUM
taxlaw-2861	192	154	;	;	PUNCT
taxlaw-2861	192	155	liang	liang	PROPN
taxlaw-2861	192	156	,	,	PUNCT
taxlaw-2861	192	157	mansberger	mansberger	PROPN
taxlaw-2861	192	158	&	&	CCONJ
taxlaw-2861	192	159	spieler	spieler	PROPN
taxlaw-2861	192	160	,	,	PUNCT
taxlaw-2861	192	161	supra	supra	PROPN
taxlaw-2861	192	162	note	note	PROPN
taxlaw-2861	192	163	19	19	NUM
taxlaw-2861	192	164	,	,	PUNCT
taxlaw-2861	192	165	at	at	ADP
taxlaw-2861	192	166	273	273	NUM
taxlaw-2861	192	167	;	;	PUNCT
taxlaw-2861	192	168	kohli	kohli	PROPN
taxlaw-2861	192	169	,	,	PUNCT
taxlaw-2861	192	170	besharov	besharov	PROPN
taxlaw-2861	192	171	&	&	CCONJ
taxlaw-2861	192	172	costa	costa	PROPN
taxlaw-2861	192	173	,	,	PUNCT
taxlaw-2861	192	174	supra	supra	PROPN
taxlaw-2861	192	175	note	note	NOUN
taxlaw-2861	192	176	7	7	NUM
taxlaw-2861	192	177	,	,	PUNCT
taxlaw-2861	192	178	at	at	ADP
taxlaw-2861	192	179	1	1	NUM
taxlaw-2861	192	180	,	,	PUNCT
taxlaw-2861	192	181	6	6	NUM
taxlaw-2861	192	182	.	.	X
taxlaw-2861	192	183	45	45	NUM
taxlaw-2861	192	184	liang	liang	PROPN
taxlaw-2861	192	185	,	,	PUNCT
taxlaw-2861	192	186	mansberger	mansberger	PROPN
taxlaw-2861	192	187	&	&	CCONJ
taxlaw-2861	192	188	spieler	spieler	PROPN
taxlaw-2861	192	189	,	,	PUNCT
taxlaw-2861	192	190	supra	supra	PROPN
taxlaw-2861	192	191	note	note	PROPN
taxlaw-2861	192	192	19	19	NUM
taxlaw-2861	192	193	,	,	PUNCT
taxlaw-2861	192	194	at	at	ADP
taxlaw-2861	192	195	272	272	NUM
taxlaw-2861	192	196	.	.	PUNCT
taxlaw-2861	193	1	46	46	NUM
taxlaw-2861	193	2	see	see	VERB
taxlaw-2861	193	3	cox	cox	PROPN
taxlaw-2861	193	4	,	,	PUNCT
taxlaw-2861	193	5	supra	supra	PROPN
taxlaw-2861	193	6	note	note	PROPN
taxlaw-2861	193	7	7	7	NUM
taxlaw-2861	193	8	,	,	PUNCT
taxlaw-2861	193	9	at	at	ADP
taxlaw-2861	193	10	968	968	NUM
taxlaw-2861	193	11	;	;	PUNCT
taxlaw-2861	193	12	tyson	tyson	PROPN
taxlaw-2861	193	13	&	&	CCONJ
taxlaw-2861	193	14	mendonca	mendonca	PROPN
taxlaw-2861	193	15	,	,	PUNCT
taxlaw-2861	193	16	supra	supra	PROPN
taxlaw-2861	193	17	note	note	NOUN
taxlaw-2861	193	18	22	22	NUM
taxlaw-2861	193	19	.	.	PUNCT
taxlaw-2861	194	1	47	47	NUM
taxlaw-2861	194	2	see	see	VERB
taxlaw-2861	194	3	barajas	barajas	PROPN
taxlaw-2861	194	4	et	et	PROPN
taxlaw-2861	194	5	al	al	PROPN
taxlaw-2861	194	6	.	.	PROPN
taxlaw-2861	194	7	,	,	PUNCT
taxlaw-2861	194	8	supra	supra	PROPN
taxlaw-2861	194	9	note	note	PROPN
taxlaw-2861	194	10	15	15	NUM
taxlaw-2861	194	11	,	,	PUNCT
taxlaw-2861	194	12	at	at	ADP
taxlaw-2861	194	13	17	17	NUM
taxlaw-2861	194	14	;	;	PUNCT
taxlaw-2861	194	15	kohli	kohli	PROPN
taxlaw-2861	194	16	,	,	PUNCT
taxlaw-2861	194	17	besharov	besharov	PROPN
taxlaw-2861	194	18	&	&	CCONJ
taxlaw-2861	194	19	costa	costa	PROPN
taxlaw-2861	194	20	,	,	PUNCT
taxlaw-2861	194	21	supra	supra	PROPN
taxlaw-2861	194	22	note	note	NOUN
taxlaw-2861	194	23	7	7	NUM
taxlaw-2861	194	24	.	.	SYM
taxlaw-2861	194	25	48	48	NUM
taxlaw-2861	194	26	pettus	pettus	NOUN
taxlaw-2861	194	27	,	,	PUNCT
taxlaw-2861	194	28	supra	supra	PROPN
taxlaw-2861	194	29	note	note	PROPN
taxlaw-2861	194	30	25	25	NUM
taxlaw-2861	194	31	.	.	NOUN
taxlaw-2861	194	32	49	49	NUM
taxlaw-2861	194	33	kohli	kohli	PROPN
taxlaw-2861	194	34	,	,	PUNCT
taxlaw-2861	194	35	besharov	besharov	PROPN
taxlaw-2861	194	36	&	&	CCONJ
taxlaw-2861	194	37	costa	costa	PROPN
taxlaw-2861	194	38	,	,	PUNCT
taxlaw-2861	194	39	supra	supra	PROPN
taxlaw-2861	194	40	note	note	NOUN
taxlaw-2861	194	41	7	7	NUM
taxlaw-2861	194	42	,	,	PUNCT
taxlaw-2861	194	43	at	at	ADP
taxlaw-2861	194	44	6	6	NUM
taxlaw-2861	194	45	.	.	SYM
taxlaw-2861	194	46	50	50	NUM
taxlaw-2861	194	47	see	see	VERB
taxlaw-2861	194	48	soc	soc	NOUN
taxlaw-2861	194	49	.	.	PUNCT
taxlaw-2861	195	1	impact	impact	NOUN
taxlaw-2861	195	2	architects	architect	NOUN
taxlaw-2861	195	3	,	,	PUNCT
taxlaw-2861	195	4	supra	supra	PROPN
taxlaw-2861	195	5	note	note	PROPN
taxlaw-2861	195	6	11	11	NUM
taxlaw-2861	195	7	;	;	PUNCT
taxlaw-2861	195	8	kohli	kohli	PROPN
taxlaw-2861	195	9	,	,	PUNCT
taxlaw-2861	195	10	besharov	besharov	PROPN
taxlaw-2861	195	11	&	&	CCONJ
taxlaw-2861	195	12	costa	costa	PROPN
taxlaw-2861	195	13	,	,	PUNCT
taxlaw-2861	195	14	supra	supra	PROPN
taxlaw-2861	195	15	note	note	NOUN
taxlaw-2861	195	16	7	7	NUM
taxlaw-2861	195	17	,	,	PUNCT
taxlaw-2861	195	18	at	at	ADP
taxlaw-2861	195	19	2	2	NUM
taxlaw-2861	195	20	.	.	X
taxlaw-2861	195	21	51	51	NUM
taxlaw-2861	195	22	cox	cox	PROPN
taxlaw-2861	195	23	,	,	PUNCT
taxlaw-2861	195	24	supra	supra	PROPN
taxlaw-2861	195	25	note	note	PROPN
taxlaw-2861	195	26	7	7	NUM
taxlaw-2861	195	27	,	,	PUNCT
taxlaw-2861	195	28	at	at	ADP
taxlaw-2861	195	29	968	968	NUM
taxlaw-2861	195	30	.	.	PUNCT
taxlaw-2861	196	1	52	52	NUM
taxlaw-2861	196	2	see	see	VERB
taxlaw-2861	196	3	i	i	PRON
taxlaw-2861	196	4	d.	d.	PROPN
taxlaw-2861	196	5	(	(	PUNCT
taxlaw-2861	196	6	recognizing	recognize	VERB
taxlaw-2861	196	7	that	that	SCONJ
taxlaw-2861	196	8	government	government	NOUN
taxlaw-2861	196	9	authorities	authority	NOUN
taxlaw-2861	196	10	“	"	PUNCT
taxlaw-2861	196	11	have	have	VERB
taxlaw-2861	196	12	little	little	ADJ
taxlaw-2861	196	13	political	political	ADJ
taxlaw-2861	196	14	or	or	CCONJ
taxlaw-2861	196	15	financial	financial	ADJ
taxlaw-2861	196	16	incentive	incentive	NOUN
taxlaw-2861	196	17	to	to	PART
taxlaw-2861	196	18	invest	invest	VERB
taxlaw-2861	196	19	in	in	ADP
taxlaw-2861	196	20	prevention	prevention	NOUN
taxlaw-2861	196	21	[	[	X
taxlaw-2861	196	22	initiatives	initiative	NOUN
taxlaw-2861	196	23	]	]	PUNCT
taxlaw-2861	196	24	”	"	PUNCT
taxlaw-2861	196	25	)	)	PUNCT
taxlaw-2861	196	26	.	.	PUNCT
taxlaw-2861	197	1	53	53	NUM
taxlaw-2861	197	2	see	see	VERB
taxlaw-2861	197	3	goodall	goodall	PROPN
taxlaw-2861	197	4	,	,	PUNCT
taxlaw-2861	197	5	supra	supra	PROPN
taxlaw-2861	197	6	note	note	NOUN
taxlaw-2861	197	7	13	13	NUM
taxlaw-2861	197	8	,	,	PUNCT
taxlaw-2861	197	9	at	at	ADP
taxlaw-2861	197	10	8	8	NUM
taxlaw-2861	197	11	.	.	NOUN
taxlaw-2861	197	12	2017	2017	NUM
taxlaw-2861	197	13	]	]	PUNCT
taxlaw-2861	197	14	social	social	ADJ
taxlaw-2861	197	15	impact	impact	NOUN
taxlaw-2861	197	16	bonds	bond	NOUN
taxlaw-2861	197	17	151	151	NUM
taxlaw-2861	197	18	finally	finally	ADV
taxlaw-2861	197	19	,	,	PUNCT
taxlaw-2861	197	20	the	the	DET
taxlaw-2861	197	21	sib	sib	PROPN
taxlaw-2861	197	22	service	service	NOUN
taxlaw-2861	197	23	model	model	NOUN
taxlaw-2861	197	24	also	also	ADV
taxlaw-2861	197	25	creates	create	VERB
taxlaw-2861	197	26	more	more	ADJ
taxlaw-2861	197	27	accountability	accountability	NOUN
taxlaw-2861	197	28	in	in	ADP
taxlaw-2861	197	29	the	the	DET
taxlaw-2861	197	30	social	social	ADJ
taxlaw-2861	197	31	services	service	NOUN
taxlaw-2861	197	32	space	space	NOUN
taxlaw-2861	197	33	,	,	PUNCT
taxlaw-2861	197	34	which	which	PRON
taxlaw-2861	197	35	further	far	ADV
taxlaw-2861	197	36	contributes	contribute	VERB
taxlaw-2861	197	37	to	to	ADP
taxlaw-2861	197	38	the	the	DET
taxlaw-2861	197	39	creation	creation	NOUN
taxlaw-2861	197	40	of	of	ADP
taxlaw-2861	197	41	more	more	ADV
taxlaw-2861	197	42	effective	effective	ADJ
taxlaw-2861	197	43	social	social	ADJ
taxlaw-2861	197	44	programs	program	NOUN
taxlaw-2861	197	45	.	.	PUNCT
taxlaw-2861	198	1	54	54	NUM
taxlaw-2861	198	2	specifically	specifically	ADV
taxlaw-2861	198	3	,	,	PUNCT
taxlaw-2861	198	4	by	by	ADP
taxlaw-2861	198	5	requiring	require	VERB
taxlaw-2861	198	6	outcomes	outcome	NOUN
taxlaw-2861	198	7	to	to	PART
taxlaw-2861	198	8	be	be	AUX
taxlaw-2861	198	9	measured	measure	VERB
taxlaw-2861	198	10	,	,	PUNCT
taxlaw-2861	198	11	sibs	sib	NOUN
taxlaw-2861	198	12	expand	expand	VERB
taxlaw-2861	198	13	our	our	PRON
taxlaw-2861	198	14	knowledge	knowledge	NOUN
taxlaw-2861	198	15	about	about	ADP
taxlaw-2861	198	16	what	what	PRON
taxlaw-2861	198	17	programs	program	NOUN
taxlaw-2861	198	18	are	be	AUX
taxlaw-2861	198	19	effective	effective	ADJ
taxlaw-2861	198	20	and	and	CCONJ
taxlaw-2861	198	21	what	what	PRON
taxlaw-2861	198	22	programs	program	NOUN
taxlaw-2861	198	23	are	be	AUX
taxlaw-2861	198	24	ineffective	ineffective	ADJ
taxlaw-2861	198	25	at	at	ADP
taxlaw-2861	198	26	addressing	address	VERB
taxlaw-2861	198	27	certain	certain	ADJ
taxlaw-2861	198	28	social	social	ADJ
taxlaw-2861	198	29	challenges	challenge	NOUN
taxlaw-2861	198	30	.	.	PUNCT
taxlaw-2861	199	1	it	it	PRON
taxlaw-2861	199	2	allows	allow	VERB
taxlaw-2861	199	3	for	for	ADP
taxlaw-2861	199	4	more	more	ADJ
taxlaw-2861	199	5	evidence	evidence	NOUN
taxlaw-2861	199	6	-	-	PUNCT
taxlaw-2861	199	7	based	base	VERB
taxlaw-2861	199	8	decision	decision	NOUN
taxlaw-2861	199	9	making	making	NOUN
taxlaw-2861	199	10	in	in	ADP
taxlaw-2861	199	11	the	the	DET
taxlaw-2861	199	12	social	social	ADJ
taxlaw-2861	199	13	service	service	NOUN
taxlaw-2861	199	14	sector	sector	NOUN
taxlaw-2861	199	15	.	.	PUNCT
taxlaw-2861	200	1	this	this	PRON
taxlaw-2861	200	2	also	also	ADV
taxlaw-2861	200	3	improves	improve	VERB
taxlaw-2861	200	4	government	government	NOUN
taxlaw-2861	200	5	accountability	accountability	NOUN
taxlaw-2861	200	6	by	by	ADP
taxlaw-2861	200	7	incentivizing	incentivize	VERB
taxlaw-2861	200	8	governments	government	NOUN
taxlaw-2861	200	9	to	to	PART
taxlaw-2861	200	10	shift	shift	VERB
taxlaw-2861	200	11	funding	funding	NOUN
taxlaw-2861	200	12	from	from	ADP
taxlaw-2861	200	13	ineffective	ineffective	ADJ
taxlaw-2861	200	14	programs	program	NOUN
taxlaw-2861	200	15	towards	towards	ADP
taxlaw-2861	200	16	those	those	PRON
taxlaw-2861	200	17	that	that	PRON
taxlaw-2861	200	18	work	work	VERB
taxlaw-2861	200	19	well.55	well.55	NOUN
taxlaw-2861	200	20	moreover	moreover	ADV
taxlaw-2861	200	21	,	,	PUNCT
taxlaw-2861	200	22	because	because	SCONJ
taxlaw-2861	200	23	the	the	DET
taxlaw-2861	200	24	investors	investor	NOUN
taxlaw-2861	200	25	’	'	PUNCT
taxlaw-2861	200	26	return	return	NOUN
taxlaw-2861	200	27	depends	depend	VERB
taxlaw-2861	200	28	on	on	ADP
taxlaw-2861	200	29	the	the	DET
taxlaw-2861	200	30	success	success	NOUN
taxlaw-2861	200	31	of	of	ADP
taxlaw-2861	200	32	the	the	DET
taxlaw-2861	200	33	program	program	NOUN
taxlaw-2861	200	34	,	,	PUNCT
taxlaw-2861	200	35	investors	investor	NOUN
taxlaw-2861	200	36	are	be	AUX
taxlaw-2861	200	37	financially	financially	ADV
taxlaw-2861	200	38	incentivized	incentivize	VERB
taxlaw-2861	200	39	to	to	ADP
taxlaw-2861	200	40	only	only	ADV
taxlaw-2861	200	41	support	support	VERB
taxlaw-2861	200	42	programs	program	NOUN
taxlaw-2861	200	43	that	that	PRON
taxlaw-2861	200	44	they	they	PRON
taxlaw-2861	200	45	believe	believe	VERB
taxlaw-2861	200	46	will	will	AUX
taxlaw-2861	200	47	be	be	AUX
taxlaw-2861	200	48	effective	effective	ADJ
taxlaw-2861	200	49	,	,	PUNCT
taxlaw-2861	200	50	rather	rather	ADV
taxlaw-2861	200	51	than	than	ADP
taxlaw-2861	200	52	programs	program	NOUN
taxlaw-2861	200	53	chosen	choose	VERB
taxlaw-2861	200	54	because	because	SCONJ
taxlaw-2861	200	55	of	of	ADP
taxlaw-2861	200	56	the	the	DET
taxlaw-2861	200	57	service	service	NOUN
taxlaw-2861	200	58	provider	provider	NOUN
taxlaw-2861	200	59	’s	’s	PART
taxlaw-2861	200	60	political	political	ADJ
taxlaw-2861	200	61	ties.56	ties.56	NOUN
taxlaw-2861	200	62	to	to	PART
taxlaw-2861	200	63	manage	manage	VERB
taxlaw-2861	200	64	their	their	PRON
taxlaw-2861	200	65	risk	risk	NOUN
taxlaw-2861	200	66	,	,	PUNCT
taxlaw-2861	200	67	private	private	ADJ
taxlaw-2861	200	68	investors	investor	NOUN
taxlaw-2861	200	69	often	often	ADV
taxlaw-2861	200	70	also	also	ADV
taxlaw-2861	200	71	contribute	contribute	VERB
taxlaw-2861	200	72	their	their	PRON
taxlaw-2861	200	73	financial	financial	ADJ
taxlaw-2861	200	74	or	or	CCONJ
taxlaw-2861	200	75	managerial	managerial	ADJ
taxlaw-2861	200	76	expertise	expertise	NOUN
taxlaw-2861	200	77	in	in	ADP
taxlaw-2861	200	78	performing	perform	VERB
taxlaw-2861	200	79	due	due	ADJ
taxlaw-2861	200	80	diligence	diligence	NOUN
taxlaw-2861	200	81	and	and	CCONJ
taxlaw-2861	200	82	require	require	VERB
taxlaw-2861	200	83	certain	certain	ADJ
taxlaw-2861	200	84	quality	quality	NOUN
taxlaw-2861	200	85	controls	control	NOUN
taxlaw-2861	200	86	to	to	PART
taxlaw-2861	200	87	be	be	AUX
taxlaw-2861	200	88	implemented.57	implemented.57	ADJ
taxlaw-2861	200	89	the	the	DET
taxlaw-2861	200	90	service	service	NOUN
taxlaw-2861	200	91	providers	provider	NOUN
taxlaw-2861	200	92	also	also	ADV
taxlaw-2861	200	93	have	have	VERB
taxlaw-2861	200	94	an	an	DET
taxlaw-2861	200	95	interest	interest	NOUN
taxlaw-2861	200	96	in	in	ADP
taxlaw-2861	200	97	providing	provide	VERB
taxlaw-2861	200	98	an	an	DET
taxlaw-2861	200	99	effective	effective	ADJ
taxlaw-2861	200	100	social	social	ADJ
taxlaw-2861	200	101	intervention	intervention	NOUN
taxlaw-2861	200	102	,	,	PUNCT
taxlaw-2861	200	103	because	because	SCONJ
taxlaw-2861	200	104	they	they	PRON
taxlaw-2861	200	105	are	be	AUX
taxlaw-2861	200	106	often	often	ADV
taxlaw-2861	200	107	rewarded	reward	VERB
taxlaw-2861	200	108	with	with	ADP
taxlaw-2861	200	109	a	a	DET
taxlaw-2861	200	110	success	success	NOUN
taxlaw-2861	200	111	fee	fee	NOUN
taxlaw-2861	200	112	if	if	SCONJ
taxlaw-2861	200	113	they	they	PRON
taxlaw-2861	200	114	reach	reach	VERB
taxlaw-2861	200	115	certain	certain	ADJ
taxlaw-2861	200	116	performance	performance	NOUN
taxlaw-2861	200	117	thresholds	threshold	NOUN
taxlaw-2861	200	118	.	.	PUNCT
taxlaw-2861	201	1	service	service	NOUN
taxlaw-2861	201	2	providers	provider	NOUN
taxlaw-2861	201	3	that	that	PRON
taxlaw-2861	201	4	can	can	AUX
taxlaw-2861	201	5	show	show	VERB
taxlaw-2861	201	6	that	that	SCONJ
taxlaw-2861	201	7	they	they	PRON
taxlaw-2861	201	8	use	use	VERB
taxlaw-2861	201	9	any	any	DET
taxlaw-2861	201	10	money	money	NOUN
taxlaw-2861	201	11	received	receive	VERB
taxlaw-2861	201	12	to	to	PART
taxlaw-2861	201	13	successfully	successfully	ADV
taxlaw-2861	201	14	achieve	achieve	VERB
taxlaw-2861	201	15	a	a	DET
taxlaw-2861	201	16	positive	positive	ADJ
taxlaw-2861	201	17	social	social	ADJ
taxlaw-2861	201	18	impact	impact	NOUN
taxlaw-2861	201	19	are	be	AUX
taxlaw-2861	201	20	more	more	ADV
taxlaw-2861	201	21	likely	likely	ADJ
taxlaw-2861	201	22	to	to	PART
taxlaw-2861	201	23	attract	attract	VERB
taxlaw-2861	201	24	additional	additional	ADJ
taxlaw-2861	201	25	capital	capital	NOUN
taxlaw-2861	201	26	to	to	ADP
taxlaw-2861	201	27	that	that	DET
taxlaw-2861	201	28	organization	organization	NOUN
taxlaw-2861	201	29	.	.	PUNCT
taxlaw-2861	202	1	58	58	NUM
taxlaw-2861	203	1	"	"	PUNCT
taxlaw-2861	203	2	by	by	ADP
taxlaw-2861	203	3	implementing	implement	VERB
taxlaw-2861	203	4	and	and	CCONJ
taxlaw-2861	203	5	using	use	VERB
taxlaw-2861	203	6	a	a	DET
taxlaw-2861	203	7	performance	performance	NOUN
taxlaw-2861	203	8	management	management	NOUN
taxlaw-2861	203	9	(	(	PUNCT
taxlaw-2861	203	10	measurement	measurement	NOUN
taxlaw-2861	203	11	)	)	PUNCT
taxlaw-2861	203	12	system	system	NOUN
taxlaw-2861	203	13	,	,	PUNCT
taxlaw-2861	203	14	organizations	organization	NOUN
taxlaw-2861	203	15	can	can	AUX
taxlaw-2861	203	16	measure	measure	VERB
taxlaw-2861	203	17	,	,	PUNCT
taxlaw-2861	203	18	report	report	NOUN
taxlaw-2861	203	19	,	,	PUNCT
taxlaw-2861	203	20	learn	learn	VERB
taxlaw-2861	203	21	,	,	PUNCT
taxlaw-2861	203	22	improve	improve	VERB
taxlaw-2861	203	23	,	,	PUNCT
taxlaw-2861	203	24	and	and	CCONJ
taxlaw-2861	203	25	demonstrate	demonstrate	VERB
taxlaw-2861	203	26	…	…	PUNCT
taxlaw-2861	204	1	[	[	X
taxlaw-2861	204	2	the	the	X
taxlaw-2861	204	3	]	]	X
taxlaw-2861	204	4	positive	positive	ADJ
taxlaw-2861	204	5	change	change	NOUN
taxlaw-2861	204	6	they	they	PRON
taxlaw-2861	204	7	are	be	AUX
taxlaw-2861	204	8	making	make	VERB
taxlaw-2861	204	9	in	in	ADP
taxlaw-2861	204	10	the	the	DET
taxlaw-2861	204	11	lives	life	NOUN
taxlaw-2861	204	12	of	of	ADP
taxlaw-2861	204	13	the	the	DET
taxlaw-2861	204	14	people	people	NOUN
taxlaw-2861	204	15	they	they	PRON
taxlaw-2861	204	16	serve	serve	VERB
taxlaw-2861	204	17	.	.	PUNCT
taxlaw-2861	205	1	"59	"59	PUNCT
taxlaw-2861	206	1	thus	thus	ADV
taxlaw-2861	206	2	,	,	PUNCT
taxlaw-2861	206	3	the	the	DET
taxlaw-2861	206	4	sib	sib	NOUN
taxlaw-2861	206	5	structure	structure	NOUN
taxlaw-2861	206	6	brings	bring	VERB
taxlaw-2861	206	7	together	together	ADV
taxlaw-2861	206	8	multiple	multiple	ADJ
taxlaw-2861	206	9	stakeholders	stakeholder	NOUN
taxlaw-2861	206	10	,	,	PUNCT
taxlaw-2861	206	11	who	who	PRON
taxlaw-2861	206	12	each	each	PRON
taxlaw-2861	206	13	have	have	VERB
taxlaw-2861	206	14	an	an	DET
taxlaw-2861	206	15	interest	interest	NOUN
taxlaw-2861	206	16	in	in	ADP
taxlaw-2861	206	17	achieving	achieve	VERB
taxlaw-2861	206	18	a	a	DET
taxlaw-2861	206	19	common	common	ADJ
taxlaw-2861	206	20	goal	goal	NOUN
taxlaw-2861	206	21	and	and	CCONJ
taxlaw-2861	206	22	who	who	PRON
taxlaw-2861	206	23	each	each	PRON
taxlaw-2861	206	24	have	have	VERB
taxlaw-2861	206	25	something	something	PRON
taxlaw-2861	206	26	different	different	ADJ
taxlaw-2861	206	27	to	to	PART
taxlaw-2861	206	28	contribute	contribute	VERB
taxlaw-2861	206	29	.	.	PUNCT
taxlaw-2861	207	1	this	this	DET
taxlaw-2861	207	2	cross	cross	ADJ
taxlaw-2861	207	3	-	-	ADJ
taxlaw-2861	207	4	sector	sector	ADJ
taxlaw-2861	207	5	collaboration	collaboration	NOUN
taxlaw-2861	207	6	has	have	VERB
taxlaw-2861	207	7	the	the	DET
taxlaw-2861	207	8	potential	potential	NOUN
taxlaw-2861	207	9	to	to	PART
taxlaw-2861	207	10	make	make	VERB
taxlaw-2861	207	11	sib	sib	NOUN
taxlaw-2861	207	12	-	-	PUNCT
taxlaw-2861	207	13	funded	fund	VERB
taxlaw-2861	207	14	programs	program	NOUN
taxlaw-2861	207	15	operate	operate	VERB
taxlaw-2861	207	16	more	more	ADV
taxlaw-2861	207	17	effectively	effectively	ADV
taxlaw-2861	207	18	and	and	CCONJ
taxlaw-2861	207	19	efficiently	efficiently	ADV
taxlaw-2861	207	20	.	.	PUNCT
taxlaw-2861	208	1	d.	d.	NOUN
taxlaw-2861	208	2	the	the	DET
taxlaw-2861	208	3	limitations	limitation	NOUN
taxlaw-2861	208	4	of	of	ADP
taxlaw-2861	208	5	sibs	sib	NOUN
taxlaw-2861	208	6	despite	despite	SCONJ
taxlaw-2861	208	7	these	these	DET
taxlaw-2861	208	8	benefits	benefit	NOUN
taxlaw-2861	208	9	,	,	PUNCT
taxlaw-2861	208	10	sibs	sib	NOUN
taxlaw-2861	208	11	are	be	AUX
taxlaw-2861	208	12	not	not	PART
taxlaw-2861	208	13	a	a	DET
taxlaw-2861	208	14	panacea	panacea	NOUN
taxlaw-2861	208	15	and	and	CCONJ
taxlaw-2861	208	16	have	have	VERB
taxlaw-2861	208	17	limitations	limitation	NOUN
taxlaw-2861	208	18	as	as	ADV
taxlaw-2861	208	19	well	well	ADV
taxlaw-2861	208	20	as	as	ADP
taxlaw-2861	208	21	opponents	opponent	NOUN
taxlaw-2861	208	22	.	.	PUNCT
taxlaw-2861	209	1	for	for	ADP
taxlaw-2861	209	2	instance	instance	NOUN
taxlaw-2861	209	3	,	,	PUNCT
taxlaw-2861	209	4	one	one	NUM
taxlaw-2861	209	5	of	of	ADP
taxlaw-2861	209	6	the	the	DET
taxlaw-2861	209	7	most	most	ADV
taxlaw-2861	209	8	challenging	challenging	ADJ
taxlaw-2861	209	9	features	feature	NOUN
taxlaw-2861	209	10	of	of	ADP
taxlaw-2861	209	11	a	a	DET
taxlaw-2861	209	12	sib	sib	NOUN
taxlaw-2861	209	13	is	be	AUX
taxlaw-2861	209	14	the	the	DET
taxlaw-2861	209	15	requirement	requirement	NOUN
taxlaw-2861	209	16	to	to	PART
taxlaw-2861	209	17	define	define	VERB
taxlaw-2861	209	18	and	and	CCONJ
taxlaw-2861	209	19	measure	measure	VERB
taxlaw-2861	209	20	social	social	ADJ
taxlaw-2861	209	21	outcomes.60	outcomes.60	PROPN
taxlaw-2861	209	22	although	although	SCONJ
taxlaw-2861	209	23	this	this	DET
taxlaw-2861	209	24	feature	feature	NOUN
taxlaw-2861	209	25	is	be	AUX
taxlaw-2861	209	26	beneficial	beneficial	ADJ
taxlaw-2861	209	27	in	in	ADP
taxlaw-2861	209	28	providing	provide	VERB
taxlaw-2861	209	29	the	the	DET
taxlaw-2861	209	30	government	government	NOUN
taxlaw-2861	209	31	,	,	PUNCT
taxlaw-2861	209	32	the	the	DET
taxlaw-2861	209	33	public	public	NOUN
taxlaw-2861	209	34	,	,	PUNCT
taxlaw-2861	209	35	and	and	CCONJ
taxlaw-2861	209	36	the	the	DET
taxlaw-2861	209	37	non	non	ADJ
taxlaw-2861	209	38	-	-	ADJ
taxlaw-2861	209	39	profit	profit	ADJ
taxlaw-2861	209	40	sector	sector	NOUN
taxlaw-2861	209	41	with	with	ADP
taxlaw-2861	209	42	valuable	valuable	ADJ
taxlaw-2861	209	43	information	information	NOUN
taxlaw-2861	209	44	about	about	ADP
taxlaw-2861	209	45	which	which	DET
taxlaw-2861	209	46	programs	program	NOUN
taxlaw-2861	209	47	work	work	VERB
taxlaw-2861	209	48	and	and	CCONJ
taxlaw-2861	209	49	which	which	PRON
taxlaw-2861	209	50	do	do	VERB
taxlaw-2861	209	51	not	not	PART
taxlaw-2861	209	52	,	,	PUNCT
taxlaw-2861	209	53	this	this	DET
taxlaw-2861	209	54	feature	feature	NOUN
taxlaw-2861	209	55	makes	make	VERB
taxlaw-2861	209	56	sibs	sib	NOUN
taxlaw-2861	209	57	not	not	PART
taxlaw-2861	209	58	suitable	suitable	ADJ
taxlaw-2861	209	59	to	to	PART
taxlaw-2861	209	60	address	address	VERB
taxlaw-2861	209	61	every	every	DET
taxlaw-2861	209	62	social	social	ADJ
taxlaw-2861	209	63	issue	issue	NOUN
taxlaw-2861	209	64	.	.	PUNCT
taxlaw-2861	210	1	accordingly	accordingly	ADV
taxlaw-2861	210	2	,	,	PUNCT
taxlaw-2861	210	3	sibs	sib	NOUN
taxlaw-2861	210	4	should	should	AUX
taxlaw-2861	210	5	only	only	ADV
taxlaw-2861	210	6	be	be	AUX
taxlaw-2861	210	7	used	use	VERB
taxlaw-2861	210	8	to	to	PART
taxlaw-2861	210	9	finance	finance	VERB
taxlaw-2861	210	10	programs	program	NOUN
taxlaw-2861	210	11	that	that	PRON
taxlaw-2861	210	12	are	be	AUX
taxlaw-2861	210	13	capable	capable	ADJ
taxlaw-2861	210	14	of	of	ADP
taxlaw-2861	210	15	objective	objective	ADJ
taxlaw-2861	210	16	measurement	measurement	NOUN
taxlaw-2861	210	17	and	and	CCONJ
taxlaw-2861	210	18	assessment	assessment	NOUN
taxlaw-2861	210	19	,	,	PUNCT
taxlaw-2861	210	20	such	such	ADJ
taxlaw-2861	210	21	as	as	ADP
taxlaw-2861	210	22	addressing	address	VERB
taxlaw-2861	210	23	homelessness	homelessness	NOUN
taxlaw-2861	210	24	,	,	PUNCT
taxlaw-2861	210	25	the	the	DET
taxlaw-2861	210	26	54	54	NUM
taxlaw-2861	210	27	see	see	NOUN
taxlaw-2861	210	28	barajas	barajas	PROPN
taxlaw-2861	210	29	et	et	PROPN
taxlaw-2861	210	30	al	al	PROPN
taxlaw-2861	210	31	.	.	PROPN
taxlaw-2861	210	32	,	,	PUNCT
taxlaw-2861	210	33	supra	supra	PROPN
taxlaw-2861	210	34	note	note	PROPN
taxlaw-2861	210	35	15	15	NUM
taxlaw-2861	210	36	,	,	PUNCT
taxlaw-2861	210	37	at	at	ADP
taxlaw-2861	210	38	17	17	NUM
taxlaw-2861	210	39	.	.	PUNCT
taxlaw-2861	211	1	55	55	NUM
taxlaw-2861	211	2	see	see	VERB
taxlaw-2861	211	3	kohli	kohli	PROPN
taxlaw-2861	211	4	,	,	PUNCT
taxlaw-2861	211	5	besharov	besharov	PROPN
taxlaw-2861	211	6	&	&	CCONJ
taxlaw-2861	211	7	costa	costa	PROPN
taxlaw-2861	211	8	,	,	PUNCT
taxlaw-2861	211	9	supra	supra	PROPN
taxlaw-2861	211	10	note	note	NOUN
taxlaw-2861	211	11	7	7	NUM
taxlaw-2861	211	12	,	,	PUNCT
taxlaw-2861	211	13	at	at	ADP
taxlaw-2861	211	14	6	6	NUM
taxlaw-2861	211	15	(	(	PUNCT
taxlaw-2861	211	16	noting	note	VERB
taxlaw-2861	211	17	that	that	SCONJ
taxlaw-2861	211	18	without	without	ADP
taxlaw-2861	211	19	this	this	DET
taxlaw-2861	211	20	publicly	publicly	ADV
taxlaw-2861	211	21	available	available	ADJ
taxlaw-2861	211	22	knowledge	knowledge	NOUN
taxlaw-2861	211	23	,	,	PUNCT
taxlaw-2861	211	24	governments	government	NOUN
taxlaw-2861	211	25	find	find	VERB
taxlaw-2861	211	26	it	it	PRON
taxlaw-2861	211	27	difficult	difficult	ADJ
taxlaw-2861	211	28	to	to	PART
taxlaw-2861	211	29	shift	shift	VERB
taxlaw-2861	211	30	money	money	NOUN
taxlaw-2861	211	31	away	away	ADV
taxlaw-2861	211	32	from	from	ADP
taxlaw-2861	211	33	current	current	ADJ
taxlaw-2861	211	34	programs	program	NOUN
taxlaw-2861	211	35	,	,	PUNCT
taxlaw-2861	211	36	even	even	ADV
taxlaw-2861	211	37	if	if	SCONJ
taxlaw-2861	211	38	they	they	PRON
taxlaw-2861	211	39	are	be	AUX
taxlaw-2861	211	40	ineffective	ineffective	ADJ
taxlaw-2861	211	41	at	at	ADP
taxlaw-2861	211	42	addressing	address	VERB
taxlaw-2861	211	43	the	the	DET
taxlaw-2861	211	44	problem	problem	NOUN
taxlaw-2861	211	45	at	at	ADP
taxlaw-2861	211	46	hand	hand	NOUN
taxlaw-2861	211	47	)	)	PUNCT
taxlaw-2861	211	48	.	.	PUNCT
taxlaw-2861	212	1	56	56	NUM
taxlaw-2861	212	2	see	see	VERB
taxlaw-2861	212	3	liang	liang	PROPN
taxlaw-2861	212	4	,	,	PUNCT
taxlaw-2861	212	5	mansberger	mansberger	PROPN
taxlaw-2861	212	6	&	&	CCONJ
taxlaw-2861	212	7	spieler	spieler	PROPN
taxlaw-2861	212	8	,	,	PUNCT
taxlaw-2861	212	9	supra	supra	PROPN
taxlaw-2861	212	10	note	note	PROPN
taxlaw-2861	212	11	19	19	NUM
taxlaw-2861	212	12	,	,	PUNCT
taxlaw-2861	212	13	at	at	ADP
taxlaw-2861	212	14	272	272	NUM
taxlaw-2861	212	15	.	.	PUNCT
taxlaw-2861	212	16	57	57	NUM
taxlaw-2861	212	17	see	see	VERB
taxlaw-2861	212	18	i	i	PROPN
taxlaw-2861	212	19	d.	d.	PROPN
taxlaw-2861	212	20	;	;	PUNCT
taxlaw-2861	212	21	davies	davy	NOUN
taxlaw-2861	212	22	,	,	PUNCT
taxlaw-2861	212	23	supra	supra	PROPN
taxlaw-2861	212	24	note	note	NOUN
taxlaw-2861	212	25	35	35	NUM
taxlaw-2861	212	26	,	,	PUNCT
taxlaw-2861	212	27	at	at	ADP
taxlaw-2861	212	28	5	5	NUM
taxlaw-2861	212	29	(	(	PUNCT
taxlaw-2861	212	30	noting	note	VERB
taxlaw-2861	212	31	that	that	SCONJ
taxlaw-2861	212	32	“	"	PUNCT
taxlaw-2861	212	33	involving	involve	VERB
taxlaw-2861	212	34	investors	investor	NOUN
taxlaw-2861	212	35	who	who	PRON
taxlaw-2861	212	36	are	be	AUX
taxlaw-2861	212	37	knowledgeable	knowledgeable	ADJ
taxlaw-2861	212	38	and	and	CCONJ
taxlaw-2861	212	39	experienced	experience	VERB
taxlaw-2861	212	40	in	in	ADP
taxlaw-2861	212	41	business	business	NOUN
taxlaw-2861	212	42	brings	bring	VERB
taxlaw-2861	212	43	new	new	ADJ
taxlaw-2861	212	44	rigor	rigor	NOUN
taxlaw-2861	212	45	and	and	CCONJ
taxlaw-2861	212	46	discipline	discipline	NOUN
taxlaw-2861	212	47	to	to	ADP
taxlaw-2861	212	48	the	the	DET
taxlaw-2861	212	49	supply	supply	NOUN
taxlaw-2861	212	50	of	of	ADP
taxlaw-2861	212	51	social	social	ADJ
taxlaw-2861	212	52	services	service	NOUN
taxlaw-2861	212	53	”	"	PUNCT
taxlaw-2861	212	54	)	)	PUNCT
taxlaw-2861	212	55	;	;	PUNCT
taxlaw-2861	212	56	third	third	ADJ
taxlaw-2861	212	57	sector	sector	NOUN
taxlaw-2861	212	58	capital	capital	NOUN
taxlaw-2861	212	59	partners	partner	NOUN
taxlaw-2861	212	60	,	,	PUNCT
taxlaw-2861	212	61	pay	pay	VERB
taxlaw-2861	212	62	for	for	ADP
taxlaw-2861	212	63	success	success	NOUN
taxlaw-2861	212	64	/	/	SYM
taxlaw-2861	212	65	social	social	ADJ
taxlaw-2861	212	66	impact	impact	NOUN
taxlaw-2861	212	67	bonds	bond	NOUN
taxlaw-2861	212	68	:	:	PUNCT
taxlaw-2861	212	69	rfi	rfi	NOUN
taxlaw-2861	212	70	1	1	NUM
taxlaw-2861	212	71	,	,	PUNCT
taxlaw-2861	212	72	3	3	NUM
taxlaw-2861	212	73	,	,	PUNCT
taxlaw-2861	212	74	5	5	NUM
taxlaw-2861	212	75	(	(	PUNCT
taxlaw-2861	212	76	june	june	PROPN
taxlaw-2861	212	77	20	20	NUM
taxlaw-2861	212	78	,	,	PUNCT
taxlaw-2861	212	79	2011	2011	NUM
taxlaw-2861	212	80	)	)	PUNCT
taxlaw-2861	212	81	(	(	PUNCT
taxlaw-2861	212	82	on	on	ADP
taxlaw-2861	212	83	file	file	NOUN
taxlaw-2861	212	84	with	with	ADP
taxlaw-2861	212	85	author	author	NOUN
taxlaw-2861	212	86	)	)	PUNCT
taxlaw-2861	212	87	.	.	PUNCT
taxlaw-2861	213	1	58	58	NUM
taxlaw-2861	213	2	see	see	VERB
taxlaw-2861	213	3	liang	liang	PROPN
taxlaw-2861	213	4	,	,	PUNCT
taxlaw-2861	213	5	mansberger	mansberger	PROPN
taxlaw-2861	213	6	&	&	CCONJ
taxlaw-2861	213	7	spieler	spieler	PROPN
taxlaw-2861	213	8	,	,	PUNCT
taxlaw-2861	213	9	supra	supra	PROPN
taxlaw-2861	213	10	note	note	PROPN
taxlaw-2861	213	11	19	19	NUM
taxlaw-2861	213	12	,	,	PUNCT
taxlaw-2861	213	13	at	at	ADP
taxlaw-2861	213	14	272	272	NUM
taxlaw-2861	213	15	;	;	PUNCT
taxlaw-2861	213	16	third	third	ADJ
taxlaw-2861	213	17	sector	sector	NOUN
taxlaw-2861	213	18	capital	capital	NOUN
taxlaw-2861	213	19	partners	partner	NOUN
taxlaw-2861	213	20	,	,	PUNCT
taxlaw-2861	213	21	supra	supra	PROPN
taxlaw-2861	213	22	note	note	NOUN
taxlaw-2861	213	23	57	57	NUM
taxlaw-2861	213	24	,	,	PUNCT
taxlaw-2861	213	25	at	at	ADP
taxlaw-2861	213	26	3	3	NUM
taxlaw-2861	213	27	.	.	NOUN
taxlaw-2861	213	28	59	59	NUM
taxlaw-2861	213	29	soc	soc	NOUN
taxlaw-2861	213	30	.	.	PUNCT
taxlaw-2861	214	1	impact	impact	NOUN
taxlaw-2861	214	2	res	re	NOUN
taxlaw-2861	214	3	.	.	PROPN
taxlaw-2861	214	4	,	,	PUNCT
taxlaw-2861	214	5	root	root	NOUN
taxlaw-2861	214	6	cause	cause	NOUN
taxlaw-2861	214	7	,	,	PUNCT
taxlaw-2861	214	8	improving	improve	VERB
taxlaw-2861	214	9	nonprofit	nonprofit	ADJ
taxlaw-2861	214	10	performance	performance	NOUN
taxlaw-2861	214	11	7	7	NUM
taxlaw-2861	214	12	(	(	PUNCT
taxlaw-2861	214	13	2012	2012	NUM
taxlaw-2861	214	14	)	)	PUNCT
taxlaw-2861	214	15	,	,	PUNCT
taxlaw-2861	214	16	http://www.rootcause.org/docs/resources/publications/sir2012-performance-management-primer.pdf	http://www.rootcause.org/docs/resources/publications/sir2012-performance-management-primer.pdf	PUNCT
taxlaw-2861	215	1	[	[	X
taxlaw-2861	215	2	https://perma.cc/3h3g-rymx	https://perma.cc/3h3g-rymx	X
taxlaw-2861	215	3	]	]	X
taxlaw-2861	215	4	.	.	PUNCT
taxlaw-2861	216	1	60	60	NUM
taxlaw-2861	216	2	see	see	VERB
taxlaw-2861	216	3	davies	davy	NOUN
taxlaw-2861	216	4	,	,	PUNCT
taxlaw-2861	216	5	supra	supra	PROPN
taxlaw-2861	216	6	note	note	NOUN
taxlaw-2861	216	7	35	35	NUM
taxlaw-2861	216	8	,	,	PUNCT
taxlaw-2861	216	9	at	at	ADP
taxlaw-2861	216	10	6	6	NUM
taxlaw-2861	216	11	(	(	PUNCT
taxlaw-2861	216	12	recognizing	recognize	VERB
taxlaw-2861	216	13	that	that	SCONJ
taxlaw-2861	216	14	measuring	measure	VERB
taxlaw-2861	216	15	social	social	ADJ
taxlaw-2861	216	16	outcomes	outcome	NOUN
taxlaw-2861	216	17	is	be	AUX
taxlaw-2861	216	18	difficult	difficult	ADJ
taxlaw-2861	216	19	especially	especially	ADV
taxlaw-2861	216	20	ensuring	ensure	VERB
taxlaw-2861	216	21	a	a	DET
taxlaw-2861	216	22	direct	direct	ADJ
taxlaw-2861	216	23	correlation	correlation	NOUN
taxlaw-2861	216	24	between	between	ADP
taxlaw-2861	216	25	the	the	DET
taxlaw-2861	216	26	intervention	intervention	NOUN
taxlaw-2861	216	27	and	and	CCONJ
taxlaw-2861	216	28	the	the	DET
taxlaw-2861	216	29	result	result	NOUN
taxlaw-2861	216	30	)	)	PUNCT
taxlaw-2861	216	31	;	;	PUNCT
taxlaw-2861	217	1	kohli	kohli	PROPN
taxlaw-2861	217	2	,	,	PUNCT
taxlaw-2861	217	3	besharov	besharov	PROPN
taxlaw-2861	217	4	&	&	CCONJ
taxlaw-2861	217	5	costa	costa	PROPN
taxlaw-2861	217	6	,	,	PUNCT
taxlaw-2861	217	7	supra	supra	PROPN
taxlaw-2861	217	8	note	note	NOUN
taxlaw-2861	217	9	7	7	NUM
taxlaw-2861	217	10	.	.	SYM
taxlaw-2861	217	11	152	152	NUM
taxlaw-2861	217	12	columbia	columbia	PROPN
taxlaw-2861	217	13	journal	journal	PROPN
taxlaw-2861	217	14	of	of	ADP
taxlaw-2861	217	15	tax	tax	NOUN
taxlaw-2861	217	16	law	law	NOUN
taxlaw-2861	217	17	[	[	X
taxlaw-2861	217	18	vol.9:141	vol.9:141	INTJ
taxlaw-2861	217	19	rate	rate	NOUN
taxlaw-2861	217	20	of	of	ADP
taxlaw-2861	217	21	recidivism	recidivism	NOUN
taxlaw-2861	217	22	,	,	PUNCT
taxlaw-2861	217	23	childhood	childhood	NOUN
taxlaw-2861	217	24	education	education	NOUN
taxlaw-2861	217	25	,	,	PUNCT
taxlaw-2861	217	26	unemployment	unemployment	NOUN
taxlaw-2861	217	27	,	,	PUNCT
taxlaw-2861	217	28	or	or	CCONJ
taxlaw-2861	217	29	preventative	preventative	ADJ
taxlaw-2861	217	30	health	health	NOUN
taxlaw-2861	217	31	care.61	care.61	NOUN
taxlaw-2861	217	32	however	however	ADV
taxlaw-2861	217	33	,	,	PUNCT
taxlaw-2861	217	34	as	as	SCONJ
taxlaw-2861	217	35	information	information	NOUN
taxlaw-2861	217	36	technology	technology	NOUN
taxlaw-2861	217	37	continues	continue	VERB
taxlaw-2861	217	38	to	to	PART
taxlaw-2861	217	39	evolve	evolve	VERB
taxlaw-2861	217	40	,	,	PUNCT
taxlaw-2861	217	41	it	it	PRON
taxlaw-2861	217	42	will	will	AUX
taxlaw-2861	217	43	become	become	VERB
taxlaw-2861	217	44	easier	easy	ADJ
taxlaw-2861	217	45	to	to	PART
taxlaw-2861	217	46	capture	capture	VERB
taxlaw-2861	217	47	administrative	administrative	ADJ
taxlaw-2861	217	48	data	datum	NOUN
taxlaw-2861	217	49	with	with	ADP
taxlaw-2861	217	50	respect	respect	NOUN
taxlaw-2861	217	51	to	to	ADP
taxlaw-2861	217	52	certain	certain	ADJ
taxlaw-2861	217	53	outcomes	outcome	NOUN
taxlaw-2861	217	54	that	that	PRON
taxlaw-2861	217	55	can	can	AUX
taxlaw-2861	217	56	provide	provide	VERB
taxlaw-2861	217	57	us	we	PRON
taxlaw-2861	217	58	with	with	ADP
taxlaw-2861	217	59	thorough	thorough	ADJ
taxlaw-2861	217	60	and	and	CCONJ
taxlaw-2861	217	61	reliable	reliable	ADJ
taxlaw-2861	217	62	measures	measure	NOUN
taxlaw-2861	217	63	of	of	ADP
taxlaw-2861	217	64	social	social	ADJ
taxlaw-2861	217	65	impact.62	impact.62	NOUN
taxlaw-2861	217	66	moreover	moreover	ADV
taxlaw-2861	217	67	,	,	PUNCT
taxlaw-2861	217	68	as	as	ADP
taxlaw-2861	217	69	with	with	ADP
taxlaw-2861	217	70	any	any	DET
taxlaw-2861	217	71	pay	pay	NOUN
taxlaw-2861	217	72	-	-	PUNCT
taxlaw-2861	217	73	for	for	ADP
taxlaw-2861	217	74	-	-	PUNCT
taxlaw-2861	217	75	success	success	NOUN
taxlaw-2861	217	76	contract	contract	NOUN
taxlaw-2861	217	77	that	that	PRON
taxlaw-2861	217	78	ties	tie	VERB
taxlaw-2861	217	79	payments	payment	NOUN
taxlaw-2861	217	80	to	to	ADP
taxlaw-2861	217	81	results	result	NOUN
taxlaw-2861	217	82	,	,	PUNCT
taxlaw-2861	217	83	there	there	PRON
taxlaw-2861	217	84	is	be	VERB
taxlaw-2861	217	85	the	the	DET
taxlaw-2861	217	86	risk	risk	NOUN
taxlaw-2861	217	87	of	of	ADP
taxlaw-2861	217	88	the	the	DET
taxlaw-2861	217	89	parties	party	NOUN
taxlaw-2861	217	90	manipulating	manipulate	VERB
taxlaw-2861	217	91	results	result	NOUN
taxlaw-2861	217	92	to	to	PART
taxlaw-2861	217	93	maximize	maximize	VERB
taxlaw-2861	217	94	payments.63	payments.63	PROPN
taxlaw-2861	217	95	sibs	sib	NOUN
taxlaw-2861	217	96	help	help	VERB
taxlaw-2861	217	97	minimize	minimize	VERB
taxlaw-2861	217	98	some	some	PRON
taxlaw-2861	217	99	of	of	ADP
taxlaw-2861	217	100	this	this	DET
taxlaw-2861	217	101	risk	risk	NOUN
taxlaw-2861	217	102	by	by	ADP
taxlaw-2861	217	103	focusing	focus	VERB
taxlaw-2861	217	104	on	on	ADP
taxlaw-2861	217	105	social	social	ADJ
taxlaw-2861	217	106	outcomes	outcome	NOUN
taxlaw-2861	217	107	rather	rather	ADV
taxlaw-2861	217	108	than	than	ADP
taxlaw-2861	217	109	inputs	input	NOUN
taxlaw-2861	217	110	or	or	CCONJ
taxlaw-2861	217	111	outputs	output	NOUN
taxlaw-2861	217	112	.	.	PUNCT
taxlaw-2861	218	1	rewarding	rewarding	ADJ
taxlaw-2861	218	2	inputs	input	NOUN
taxlaw-2861	218	3	and	and	CCONJ
taxlaw-2861	218	4	outputs	output	NOUN
taxlaw-2861	218	5	creates	create	VERB
taxlaw-2861	218	6	the	the	DET
taxlaw-2861	218	7	wrong	wrong	ADJ
taxlaw-2861	218	8	incentives	incentive	NOUN
taxlaw-2861	218	9	by	by	ADP
taxlaw-2861	218	10	encouraging	encourage	VERB
taxlaw-2861	218	11	service	service	NOUN
taxlaw-2861	218	12	providers	provider	NOUN
taxlaw-2861	218	13	to	to	PART
taxlaw-2861	218	14	pursue	pursue	VERB
taxlaw-2861	218	15	more	more	ADJ
taxlaw-2861	218	16	cost	cost	NOUN
taxlaw-2861	218	17	-	-	PUNCT
taxlaw-2861	218	18	effective	effective	ADJ
taxlaw-2861	218	19	methods	method	NOUN
taxlaw-2861	218	20	to	to	PART
taxlaw-2861	218	21	increase	increase	VERB
taxlaw-2861	218	22	the	the	DET
taxlaw-2861	218	23	volume	volume	NOUN
taxlaw-2861	218	24	of	of	ADP
taxlaw-2861	218	25	these	these	DET
taxlaw-2861	218	26	inputs	input	NOUN
taxlaw-2861	218	27	or	or	CCONJ
taxlaw-2861	218	28	outputs	output	NOUN
taxlaw-2861	218	29	,	,	PUNCT
taxlaw-2861	218	30	irrespective	irrespective	ADV
taxlaw-2861	218	31	of	of	ADP
taxlaw-2861	218	32	its	its	PRON
taxlaw-2861	218	33	actual	actual	ADJ
taxlaw-2861	218	34	social	social	ADJ
taxlaw-2861	218	35	impact.64	impact.64	NOUN
taxlaw-2861	218	36	also	also	ADV
taxlaw-2861	218	37	,	,	PUNCT
taxlaw-2861	218	38	it	it	PRON
taxlaw-2861	218	39	is	be	AUX
taxlaw-2861	218	40	often	often	ADV
taxlaw-2861	218	41	easier	easy	ADJ
taxlaw-2861	218	42	to	to	PART
taxlaw-2861	218	43	manipulate	manipulate	VERB
taxlaw-2861	218	44	inputs	input	NOUN
taxlaw-2861	218	45	,	,	PUNCT
taxlaw-2861	218	46	such	such	ADJ
taxlaw-2861	218	47	as	as	ADP
taxlaw-2861	218	48	the	the	DET
taxlaw-2861	218	49	number	number	NOUN
taxlaw-2861	218	50	of	of	ADP
taxlaw-2861	218	51	people	people	NOUN
taxlaw-2861	218	52	enrolled	enrol	VERB
taxlaw-2861	218	53	in	in	ADP
taxlaw-2861	218	54	a	a	DET
taxlaw-2861	218	55	job	job	NOUN
taxlaw-2861	218	56	-	-	PUNCT
taxlaw-2861	218	57	training	training	NOUN
taxlaw-2861	218	58	course	course	NOUN
taxlaw-2861	218	59	,	,	PUNCT
taxlaw-2861	218	60	or	or	CCONJ
taxlaw-2861	218	61	outputs	output	NOUN
taxlaw-2861	218	62	,	,	PUNCT
taxlaw-2861	218	63	such	such	ADJ
taxlaw-2861	218	64	as	as	ADP
taxlaw-2861	218	65	the	the	DET
taxlaw-2861	218	66	number	number	NOUN
taxlaw-2861	218	67	of	of	ADP
taxlaw-2861	218	68	job	job	NOUN
taxlaw-2861	218	69	training	training	NOUN
taxlaw-2861	218	70	certificates	certificate	NOUN
taxlaw-2861	218	71	received	receive	VERB
taxlaw-2861	218	72	.	.	PUNCT
taxlaw-2861	219	1	65	65	NUM
taxlaw-2861	220	1	but	but	CCONJ
taxlaw-2861	220	2	it	it	PRON
taxlaw-2861	220	3	may	may	AUX
taxlaw-2861	220	4	be	be	AUX
taxlaw-2861	220	5	more	more	ADV
taxlaw-2861	220	6	difficult	difficult	ADJ
taxlaw-2861	220	7	to	to	PART
taxlaw-2861	220	8	manipulate	manipulate	VERB
taxlaw-2861	220	9	outcomes	outcome	NOUN
taxlaw-2861	220	10	,	,	PUNCT
taxlaw-2861	220	11	such	such	ADJ
taxlaw-2861	220	12	as	as	ADP
taxlaw-2861	220	13	an	an	DET
taxlaw-2861	220	14	increase	increase	NOUN
taxlaw-2861	220	15	in	in	ADP
taxlaw-2861	220	16	the	the	DET
taxlaw-2861	220	17	employment	employment	NOUN
taxlaw-2861	220	18	rate	rate	NOUN
taxlaw-2861	220	19	.	.	PUNCT
taxlaw-2861	221	1	66	66	NUM
taxlaw-2861	221	2	sibs	sib	NOUN
taxlaw-2861	221	3	further	far	ADV
taxlaw-2861	221	4	minimize	minimize	VERB
taxlaw-2861	221	5	any	any	DET
taxlaw-2861	221	6	potential	potential	ADJ
taxlaw-2861	221	7	gaming	gaming	NOUN
taxlaw-2861	221	8	of	of	ADP
taxlaw-2861	221	9	the	the	DET
taxlaw-2861	221	10	system	system	NOUN
taxlaw-2861	221	11	by	by	ADP
taxlaw-2861	221	12	requiring	require	VERB
taxlaw-2861	221	13	an	an	DET
taxlaw-2861	221	14	independent	independent	ADJ
taxlaw-2861	221	15	evaluator	evaluator	NOUN
taxlaw-2861	221	16	and/or	and/or	CCONJ
taxlaw-2861	221	17	verifier	verifier	NOUN
taxlaw-2861	221	18	to	to	PART
taxlaw-2861	221	19	measure	measure	VERB
taxlaw-2861	221	20	and	and	CCONJ
taxlaw-2861	221	21	determine	determine	VERB
taxlaw-2861	221	22	whether	whether	SCONJ
taxlaw-2861	221	23	the	the	DET
taxlaw-2861	221	24	desired	desire	VERB
taxlaw-2861	221	25	outcomes	outcome	NOUN
taxlaw-2861	221	26	have	have	AUX
taxlaw-2861	221	27	been	be	AUX
taxlaw-2861	221	28	achieved	achieve	VERB
taxlaw-2861	221	29	as	as	ADP
taxlaw-2861	221	30	a	a	DET
taxlaw-2861	221	31	result	result	NOUN
taxlaw-2861	221	32	of	of	ADP
taxlaw-2861	221	33	the	the	DET
taxlaw-2861	221	34	sib	sib	NOUN
taxlaw-2861	221	35	-	-	PUNCT
taxlaw-2861	221	36	financed	finance	VERB
taxlaw-2861	221	37	program	program	NOUN
taxlaw-2861	221	38	.	.	PUNCT
taxlaw-2861	222	1	nevertheless	nevertheless	ADV
taxlaw-2861	222	2	,	,	PUNCT
taxlaw-2861	222	3	it	it	PRON
taxlaw-2861	222	4	is	be	AUX
taxlaw-2861	222	5	important	important	ADJ
taxlaw-2861	222	6	to	to	PART
taxlaw-2861	222	7	note	note	VERB
taxlaw-2861	222	8	that	that	SCONJ
taxlaw-2861	222	9	sibs	sib	NOUN
taxlaw-2861	222	10	are	be	AUX
taxlaw-2861	222	11	not	not	PART
taxlaw-2861	222	12	immune	immune	ADJ
taxlaw-2861	222	13	from	from	ADP
taxlaw-2861	222	14	these	these	DET
taxlaw-2861	222	15	types	type	NOUN
taxlaw-2861	222	16	of	of	ADP
taxlaw-2861	222	17	concerns	concern	NOUN
taxlaw-2861	222	18	.	.	PUNCT
taxlaw-2861	223	1	thus	thus	ADV
taxlaw-2861	223	2	,	,	PUNCT
taxlaw-2861	223	3	the	the	DET
taxlaw-2861	223	4	evaluation	evaluation	NOUN
taxlaw-2861	223	5	must	must	AUX
taxlaw-2861	223	6	be	be	AUX
taxlaw-2861	223	7	rigorously	rigorously	ADV
taxlaw-2861	223	8	performed	perform	VERB
taxlaw-2861	223	9	by	by	ADP
taxlaw-2861	223	10	independent	independent	ADJ
taxlaw-2861	223	11	expert	expert	NOUN
taxlaw-2861	223	12	evaluators	evaluator	NOUN
taxlaw-2861	223	13	,	,	PUNCT
taxlaw-2861	223	14	with	with	ADP
taxlaw-2861	223	15	a	a	DET
taxlaw-2861	223	16	strong	strong	ADJ
taxlaw-2861	223	17	focus	focus	NOUN
taxlaw-2861	223	18	on	on	ADP
taxlaw-2861	223	19	counterfactuals	counterfactual	NOUN
taxlaw-2861	223	20	and	and	CCONJ
taxlaw-2861	223	21	a	a	DET
taxlaw-2861	223	22	power	power	NOUN
taxlaw-2861	223	23	to	to	PART
taxlaw-2861	223	24	audit	audit	VERB
taxlaw-2861	223	25	.	.	PUNCT
taxlaw-2861	224	1	in	in	ADP
taxlaw-2861	224	2	addition	addition	NOUN
taxlaw-2861	224	3	,	,	PUNCT
taxlaw-2861	224	4	the	the	DET
taxlaw-2861	224	5	stakeholders	stakeholder	NOUN
taxlaw-2861	224	6	must	must	AUX
taxlaw-2861	224	7	be	be	AUX
taxlaw-2861	224	8	excluded	exclude	VERB
taxlaw-2861	224	9	from	from	ADP
taxlaw-2861	224	10	the	the	DET
taxlaw-2861	224	11	evaluation	evaluation	NOUN
taxlaw-2861	224	12	process	process	NOUN
taxlaw-2861	224	13	.	.	PUNCT
taxlaw-2861	225	1	government	government	NOUN
taxlaw-2861	225	2	regulation	regulation	NOUN
taxlaw-2861	225	3	is	be	AUX
taxlaw-2861	225	4	also	also	ADV
taxlaw-2861	225	5	necessary	necessary	ADJ
taxlaw-2861	225	6	to	to	PART
taxlaw-2861	225	7	minimize	minimize	VERB
taxlaw-2861	225	8	collusion	collusion	NOUN
taxlaw-2861	225	9	between	between	ADP
taxlaw-2861	225	10	the	the	DET
taxlaw-2861	225	11	different	different	ADJ
taxlaw-2861	225	12	sib	sib	NOUN
taxlaw-2861	225	13	parties.67	parties.67	VERB
taxlaw-2861	225	14	another	another	DET
taxlaw-2861	225	15	potential	potential	ADJ
taxlaw-2861	225	16	limitation	limitation	NOUN
taxlaw-2861	225	17	is	be	AUX
taxlaw-2861	225	18	the	the	DET
taxlaw-2861	225	19	cost	cost	NOUN
taxlaw-2861	225	20	of	of	ADP
taxlaw-2861	225	21	implementing	implement	VERB
taxlaw-2861	225	22	a	a	DET
taxlaw-2861	225	23	sib	sib	NOUN
taxlaw-2861	225	24	-	-	PUNCT
taxlaw-2861	225	25	financed	finance	VERB
taxlaw-2861	225	26	program	program	NOUN
taxlaw-2861	225	27	.	.	PUNCT
taxlaw-2861	226	1	due	due	ADP
taxlaw-2861	226	2	to	to	ADP
taxlaw-2861	226	3	the	the	DET
taxlaw-2861	226	4	infancy	infancy	NOUN
taxlaw-2861	226	5	of	of	ADP
taxlaw-2861	226	6	the	the	DET
taxlaw-2861	226	7	sib	sib	PROPN
taxlaw-2861	226	8	model	model	NOUN
taxlaw-2861	226	9	,	,	PUNCT
taxlaw-2861	226	10	the	the	DET
taxlaw-2861	226	11	multiple	multiple	ADJ
taxlaw-2861	226	12	parties	party	NOUN
taxlaw-2861	226	13	involved	involve	VERB
taxlaw-2861	226	14	,	,	PUNCT
taxlaw-2861	226	15	and	and	CCONJ
taxlaw-2861	226	16	the	the	DET
taxlaw-2861	226	17	complexity	complexity	NOUN
taxlaw-2861	226	18	of	of	ADP
taxlaw-2861	226	19	identifying	identify	VERB
taxlaw-2861	226	20	and	and	CCONJ
taxlaw-2861	226	21	measuring	measure	VERB
taxlaw-2861	226	22	performance	performance	NOUN
taxlaw-2861	226	23	outcomes	outcome	NOUN
taxlaw-2861	226	24	,	,	PUNCT
taxlaw-2861	226	25	sibs	sib	NOUN
taxlaw-2861	226	26	are	be	AUX
taxlaw-2861	226	27	costly	costly	ADJ
taxlaw-2861	226	28	to	to	PART
taxlaw-2861	226	29	set	set	VERB
taxlaw-2861	226	30	up.68	up.68	NOUN
taxlaw-2861	226	31	therefore	therefore	ADV
taxlaw-2861	226	32	,	,	PUNCT
taxlaw-2861	226	33	sibs	sib	NOUN
taxlaw-2861	226	34	are	be	AUX
taxlaw-2861	226	35	best	well	ADV
taxlaw-2861	226	36	suited	suit	VERB
taxlaw-2861	226	37	for	for	ADP
taxlaw-2861	226	38	projects	project	NOUN
taxlaw-2861	226	39	that	that	PRON
taxlaw-2861	226	40	can	can	AUX
taxlaw-2861	226	41	generate	generate	VERB
taxlaw-2861	226	42	enough	enough	ADJ
taxlaw-2861	226	43	cost	cost	NOUN
taxlaw-2861	226	44	savings	saving	NOUN
taxlaw-2861	226	45	to	to	PART
taxlaw-2861	226	46	overcome	overcome	VERB
taxlaw-2861	226	47	these	these	DET
taxlaw-2861	226	48	additional	additional	ADJ
taxlaw-2861	226	49	expenses.69	expenses.69	NOUN
taxlaw-2861	226	50	for	for	ADP
taxlaw-2861	226	51	instance	instance	NOUN
taxlaw-2861	226	52	,	,	PUNCT
taxlaw-2861	226	53	large	large	ADJ
taxlaw-2861	226	54	-	-	PUNCT
taxlaw-2861	226	55	scale	scale	NOUN
taxlaw-2861	226	56	projects	project	NOUN
taxlaw-2861	226	57	may	may	AUX
taxlaw-2861	226	58	be	be	AUX
taxlaw-2861	226	59	preferable	preferable	ADJ
taxlaw-2861	226	60	,	,	PUNCT
taxlaw-2861	226	61	because	because	SCONJ
taxlaw-2861	226	62	the	the	DET
taxlaw-2861	226	63	increased	increase	VERB
taxlaw-2861	226	64	economies	economy	NOUN
taxlaw-2861	226	65	of	of	ADP
taxlaw-2861	226	66	scale	scale	NOUN
taxlaw-2861	226	67	can	can	AUX
taxlaw-2861	226	68	help	help	VERB
taxlaw-2861	226	69	lower	lower	VERB
taxlaw-2861	226	70	the	the	DET
taxlaw-2861	226	71	costs	cost	NOUN
taxlaw-2861	226	72	of	of	ADP
taxlaw-2861	226	73	the	the	DET
taxlaw-2861	226	74	program	program	NOUN
taxlaw-2861	226	75	and	and	CCONJ
taxlaw-2861	226	76	administrative	administrative	ADJ
taxlaw-2861	226	77	expenses.70	expenses.70	NOUN
taxlaw-2861	226	78	as	as	SCONJ
taxlaw-2861	226	79	sibs	sib	NOUN
taxlaw-2861	226	80	become	become	VERB
taxlaw-2861	226	81	a	a	DET
taxlaw-2861	226	82	more	more	ADV
taxlaw-2861	226	83	popular	popular	ADJ
taxlaw-2861	226	84	form	form	NOUN
taxlaw-2861	226	85	of	of	ADP
taxlaw-2861	226	86	financing	finance	VERB
taxlaw-2861	226	87	social	social	ADJ
taxlaw-2861	226	88	projects	project	NOUN
taxlaw-2861	226	89	,	,	PUNCT
taxlaw-2861	226	90	it	it	PRON
taxlaw-2861	226	91	is	be	AUX
taxlaw-2861	226	92	possible	possible	ADJ
taxlaw-2861	226	93	that	that	SCONJ
taxlaw-2861	226	94	implementing	implement	VERB
taxlaw-2861	226	95	these	these	DET
taxlaw-2861	226	96	projects	project	NOUN
taxlaw-2861	226	97	will	will	AUX
taxlaw-2861	226	98	become	become	VERB
taxlaw-2861	226	99	more	more	ADV
taxlaw-2861	226	100	standardized	standardized	ADJ
taxlaw-2861	226	101	and	and	CCONJ
taxlaw-2861	226	102	less	less	ADJ
taxlaw-2861	226	103	costly.71	costly.71	PROPN
taxlaw-2861	226	104	61	61	NUM
taxlaw-2861	226	105	see	see	VERB
taxlaw-2861	226	106	kohli	kohli	PROPN
taxlaw-2861	226	107	,	,	PUNCT
taxlaw-2861	226	108	besharov	besharov	PROPN
taxlaw-2861	226	109	&	&	CCONJ
taxlaw-2861	226	110	costa	costa	PROPN
taxlaw-2861	226	111	,	,	PUNCT
taxlaw-2861	226	112	supra	supra	PROPN
taxlaw-2861	226	113	note	note	NOUN
taxlaw-2861	226	114	7	7	NUM
taxlaw-2861	226	115	,	,	PUNCT
taxlaw-2861	226	116	at	at	ADP
taxlaw-2861	226	117	2	2	NUM
taxlaw-2861	226	118	.	.	NOUN
taxlaw-2861	226	119	62	62	NUM
taxlaw-2861	226	120	third	third	ADJ
taxlaw-2861	226	121	sector	sector	NOUN
taxlaw-2861	226	122	capital	capital	NOUN
taxlaw-2861	226	123	partners	partner	NOUN
taxlaw-2861	226	124	,	,	PUNCT
taxlaw-2861	226	125	supra	supra	PROPN
taxlaw-2861	226	126	note	note	NOUN
taxlaw-2861	226	127	57	57	NUM
taxlaw-2861	226	128	,	,	PUNCT
taxlaw-2861	226	129	at	at	ADP
taxlaw-2861	226	130	3	3	NUM
taxlaw-2861	226	131	.	.	NUM
taxlaw-2861	226	132	63	63	NUM
taxlaw-2861	227	1	this	this	PRON
taxlaw-2861	227	2	is	be	AUX
taxlaw-2861	227	3	a	a	DET
taxlaw-2861	227	4	result	result	NOUN
taxlaw-2861	227	5	of	of	ADP
taxlaw-2861	227	6	campbell	campbell	PROPN
taxlaw-2861	227	7	’s	’s	PART
taxlaw-2861	227	8	law	law	NOUN
taxlaw-2861	227	9	:	:	PUNCT
taxlaw-2861	227	10	“	"	PUNCT
taxlaw-2861	227	11	the	the	PRON
taxlaw-2861	227	12	more	more	ADV
taxlaw-2861	227	13	any	any	DET
taxlaw-2861	227	14	quantitative	quantitative	ADJ
taxlaw-2861	227	15	social	social	ADJ
taxlaw-2861	227	16	indicator	indicator	NOUN
taxlaw-2861	227	17	is	be	AUX
taxlaw-2861	227	18	used	use	VERB
taxlaw-2861	227	19	for	for	ADP
taxlaw-2861	227	20	social	social	ADJ
taxlaw-2861	227	21	decision	decision	NOUN
taxlaw-2861	227	22	-	-	PUNCT
taxlaw-2861	227	23	making	making	NOUN
taxlaw-2861	227	24	,	,	PUNCT
taxlaw-2861	227	25	the	the	DET
taxlaw-2861	227	26	more	more	ADJ
taxlaw-2861	227	27	subject	subject	NOUN
taxlaw-2861	227	28	it	it	PRON
taxlaw-2861	227	29	will	will	AUX
taxlaw-2861	227	30	be	be	AUX
taxlaw-2861	227	31	to	to	ADP
taxlaw-2861	227	32	corruption	corruption	NOUN
taxlaw-2861	227	33	pressures	pressure	NOUN
taxlaw-2861	227	34	and	and	CCONJ
taxlaw-2861	227	35	the	the	DET
taxlaw-2861	227	36	more	more	ADV
taxlaw-2861	227	37	apt	apt	ADJ
taxlaw-2861	227	38	it	it	PRON
taxlaw-2861	227	39	will	will	AUX
taxlaw-2861	227	40	be	be	AUX
taxlaw-2861	227	41	to	to	PART
taxlaw-2861	227	42	distort	distort	VERB
taxlaw-2861	227	43	and	and	CCONJ
taxlaw-2861	227	44	corrupt	corrupt	ADJ
taxlaw-2861	227	45	the	the	DET
taxlaw-2861	227	46	social	social	ADJ
taxlaw-2861	227	47	processes	process	NOUN
taxlaw-2861	227	48	it	it	PRON
taxlaw-2861	227	49	is	be	AUX
taxlaw-2861	227	50	intended	intend	VERB
taxlaw-2861	227	51	to	to	PART
taxlaw-2861	227	52	monitor	monitor	VERB
taxlaw-2861	227	53	.	.	PUNCT
taxlaw-2861	227	54	”	"	PUNCT
taxlaw-2861	228	1	jon	jon	PROPN
taxlaw-2861	228	2	pratt	pratt	PROPN
taxlaw-2861	228	3	,	,	PUNCT
taxlaw-2861	228	4	flaws	flaw	NOUN
taxlaw-2861	228	5	in	in	ADP
taxlaw-2861	228	6	the	the	DET
taxlaw-2861	228	7	social	social	ADJ
taxlaw-2861	228	8	impact	impact	NOUN
taxlaw-2861	228	9	bond	bond	NOUN
taxlaw-2861	228	10	/	/	SYM
taxlaw-2861	228	11	pay	pay	NOUN
taxlaw-2861	228	12	for	for	ADP
taxlaw-2861	228	13	success	success	NOUN
taxlaw-2861	228	14	craze	craze	NOUN
taxlaw-2861	228	15	,	,	PUNCT
taxlaw-2861	228	16	nonprofit	nonprofit	ADJ
taxlaw-2861	228	17	quarterly	quarterly	ADJ
taxlaw-2861	228	18	(	(	PUNCT
taxlaw-2861	228	19	apr	apr	PROPN
taxlaw-2861	228	20	.	.	PROPN
taxlaw-2861	228	21	17	17	NUM
taxlaw-2861	228	22	,	,	PUNCT
taxlaw-2861	228	23	2013	2013	NUM
taxlaw-2861	228	24	,	,	PUNCT
taxlaw-2861	228	25	2:01	2:01	NUM
taxlaw-2861	228	26	pm	pm	NOUN
taxlaw-2861	228	27	)	)	PUNCT
taxlaw-2861	228	28	,	,	PUNCT
taxlaw-2861	228	29	https://nonprofitquarterly.org/2013/04/17/flaws-in-the-social-impact-bond-craze/	https://nonprofitquarterly.org/2013/04/17/flaws-in-the-social-impact-bond-craze/	NOUN
taxlaw-2861	228	30	[	[	X
taxlaw-2861	228	31	https://perma.cc/7cxgkycj	https://perma.cc/7cxgkycj	X
taxlaw-2861	228	32	]	]	X
taxlaw-2861	228	33	.	.	PUNCT
taxlaw-2861	229	1	64	64	NUM
taxlaw-2861	229	2	cox	cox	PROPN
taxlaw-2861	229	3	,	,	PUNCT
taxlaw-2861	229	4	supra	supra	PROPN
taxlaw-2861	229	5	note	note	PROPN
taxlaw-2861	229	6	7	7	NUM
taxlaw-2861	229	7	,	,	PUNCT
taxlaw-2861	229	8	at	at	ADP
taxlaw-2861	229	9	968–69	968–69	PROPN
taxlaw-2861	229	10	.	.	PUNCT
taxlaw-2861	230	1	65	65	NUM
taxlaw-2861	230	2	see	see	VERB
taxlaw-2861	230	3	i	i	PRON
taxlaw-2861	230	4	d.	d.	PROPN
taxlaw-2861	230	5	at	at	ADP
taxlaw-2861	230	6	968	968	NUM
taxlaw-2861	230	7	;	;	PUNCT
taxlaw-2861	230	8	barajas	barajas	PROPN
taxlaw-2861	230	9	et	et	PROPN
taxlaw-2861	230	10	al	al	PROPN
taxlaw-2861	230	11	.	.	PROPN
taxlaw-2861	230	12	,	,	PUNCT
taxlaw-2861	230	13	supra	supra	PROPN
taxlaw-2861	230	14	note	note	PROPN
taxlaw-2861	230	15	15	15	NUM
taxlaw-2861	230	16	,	,	PUNCT
taxlaw-2861	230	17	at	at	ADP
taxlaw-2861	230	18	10	10	NUM
taxlaw-2861	230	19	.	.	PUNCT
taxlaw-2861	231	1	66	66	NUM
taxlaw-2861	231	2	see	see	VERB
taxlaw-2861	231	3	cox	cox	PROPN
taxlaw-2861	231	4	,	,	PUNCT
taxlaw-2861	231	5	supra	supra	PROPN
taxlaw-2861	231	6	note	note	PROPN
taxlaw-2861	231	7	7	7	NUM
taxlaw-2861	231	8	,	,	PUNCT
taxlaw-2861	231	9	at	at	ADP
taxlaw-2861	231	10	968	968	NUM
taxlaw-2861	231	11	;	;	PUNCT
taxlaw-2861	231	12	barajas	barajas	PROPN
taxlaw-2861	231	13	et	et	PROPN
taxlaw-2861	231	14	al	al	PROPN
taxlaw-2861	231	15	.	.	PROPN
taxlaw-2861	231	16	,	,	PUNCT
taxlaw-2861	231	17	supra	supra	PROPN
taxlaw-2861	231	18	note	note	PROPN
taxlaw-2861	231	19	15	15	NUM
taxlaw-2861	231	20	,	,	PUNCT
taxlaw-2861	231	21	at	at	ADP
taxlaw-2861	231	22	10	10	NUM
taxlaw-2861	231	23	.	.	PUNCT
taxlaw-2861	231	24	67	67	NUM
taxlaw-2861	231	25	see	see	VERB
taxlaw-2861	231	26	cox	cox	PROPN
taxlaw-2861	231	27	,	,	PUNCT
taxlaw-2861	231	28	supra	supra	PROPN
taxlaw-2861	231	29	note	note	PROPN
taxlaw-2861	231	30	7	7	NUM
taxlaw-2861	231	31	,	,	PUNCT
taxlaw-2861	231	32	at	at	ADP
taxlaw-2861	231	33	977	977	NUM
taxlaw-2861	231	34	;	;	PUNCT
taxlaw-2861	231	35	davies	davy	NOUN
taxlaw-2861	231	36	,	,	PUNCT
taxlaw-2861	231	37	supra	supra	PROPN
taxlaw-2861	231	38	note	note	NOUN
taxlaw-2861	231	39	35	35	NUM
taxlaw-2861	231	40	,	,	PUNCT
taxlaw-2861	231	41	at	at	ADP
taxlaw-2861	231	42	7	7	NUM
taxlaw-2861	231	43	;	;	PUNCT
taxlaw-2861	231	44	third	third	ADJ
taxlaw-2861	231	45	sector	sector	NOUN
taxlaw-2861	231	46	capital	capital	NOUN
taxlaw-2861	231	47	partners	partner	NOUN
taxlaw-2861	231	48	,	,	PUNCT
taxlaw-2861	231	49	supra	supra	PROPN
taxlaw-2861	231	50	note	note	NOUN
taxlaw-2861	231	51	57	57	NUM
taxlaw-2861	231	52	,	,	PUNCT
taxlaw-2861	231	53	at	at	ADP
taxlaw-2861	231	54	6	6	NUM
taxlaw-2861	231	55	.	.	SYM
taxlaw-2861	231	56	68	68	NUM
taxlaw-2861	231	57	see	see	VERB
taxlaw-2861	231	58	barajas	barajas	PROPN
taxlaw-2861	231	59	et	et	PROPN
taxlaw-2861	231	60	al	al	PROPN
taxlaw-2861	231	61	.	.	PROPN
taxlaw-2861	231	62	,	,	PUNCT
taxlaw-2861	231	63	supra	supra	PROPN
taxlaw-2861	231	64	note	note	PROPN
taxlaw-2861	231	65	15	15	NUM
taxlaw-2861	231	66	,	,	PUNCT
taxlaw-2861	231	67	at	at	ADP
taxlaw-2861	231	68	18	18	NUM
taxlaw-2861	231	69	;	;	PUNCT
taxlaw-2861	231	70	jessica	jessica	PROPN
taxlaw-2861	231	71	toonkel	toonkel	PROPN
taxlaw-2861	231	72	,	,	PUNCT
taxlaw-2861	231	73	corrected	correct	VERB
taxlaw-2861	231	74	-	-	PUNCT
taxlaw-2861	231	75	wall	wall	NOUN
taxlaw-2861	231	76	street	street	NOUN
taxlaw-2861	231	77	not	not	PART
taxlaw-2861	231	78	giving	give	VERB
taxlaw-2861	231	79	up	up	ADP
taxlaw-2861	231	80	on	on	ADP
taxlaw-2861	231	81	u.s	u.s	PROPN
taxlaw-2861	231	82	.	.	PROPN
taxlaw-2861	231	83	social	social	ADJ
taxlaw-2861	231	84	impact	impact	NOUN
taxlaw-2861	231	85	bonds	bond	NOUN
taxlaw-2861	231	86	,	,	PUNCT
taxlaw-2861	231	87	reuters	reuters	PROPN
taxlaw-2861	231	88	(	(	PUNCT
taxlaw-2861	231	89	jul	jul	PROPN
taxlaw-2861	231	90	.	.	PROPN
taxlaw-2861	231	91	29	29	NUM
taxlaw-2861	231	92	,	,	PUNCT
taxlaw-2861	231	93	2015	2015	NUM
taxlaw-2861	231	94	,	,	PUNCT
taxlaw-2861	231	95	10:22	10:22	NUM
taxlaw-2861	231	96	am	am	NOUN
taxlaw-2861	231	97	)	)	PUNCT
taxlaw-2861	231	98	,	,	PUNCT
taxlaw-2861	231	99	http://www.reuters.com/article/2015/07/29/usa-socialbonds-idusl1n1082s820150729	http://www.reuters.com/article/2015/07/29/usa-socialbonds-idusl1n1082s820150729	PUNCT
taxlaw-2861	232	1	[	[	X
taxlaw-2861	232	2	https://perma.cc/3z7q-z6ct	https://perma.cc/3z7q-z6ct	X
taxlaw-2861	232	3	]	]	PUNCT
taxlaw-2861	232	4	.	.	PUNCT
taxlaw-2861	233	1	69	69	NUM
taxlaw-2861	233	2	see	see	VERB
taxlaw-2861	233	3	barajas	barajas	PROPN
taxlaw-2861	233	4	et	et	PROPN
taxlaw-2861	233	5	al	al	PROPN
taxlaw-2861	233	6	.	.	PROPN
taxlaw-2861	233	7	,	,	PUNCT
taxlaw-2861	233	8	supra	supra	PROPN
taxlaw-2861	233	9	note	note	PROPN
taxlaw-2861	233	10	15	15	NUM
taxlaw-2861	233	11	,	,	PUNCT
taxlaw-2861	233	12	at	at	ADP
taxlaw-2861	233	13	18	18	NUM
taxlaw-2861	233	14	.	.	PUNCT
taxlaw-2861	234	1	70	70	NUM
taxlaw-2861	234	2	liang	liang	PROPN
taxlaw-2861	234	3	,	,	PUNCT
taxlaw-2861	234	4	mansberger	mansberger	PROPN
taxlaw-2861	234	5	&	&	CCONJ
taxlaw-2861	234	6	spieler	spieler	PROPN
taxlaw-2861	234	7	,	,	PUNCT
taxlaw-2861	234	8	supra	supra	PROPN
taxlaw-2861	234	9	note	note	PROPN
taxlaw-2861	234	10	19	19	NUM
taxlaw-2861	234	11	,	,	PUNCT
taxlaw-2861	234	12	at	at	ADP
taxlaw-2861	234	13	274	274	NUM
taxlaw-2861	234	14	;	;	PUNCT
taxlaw-2861	234	15	barajas	barajas	PROPN
taxlaw-2861	234	16	et	et	PROPN
taxlaw-2861	234	17	al	al	PROPN
taxlaw-2861	234	18	.	.	PROPN
taxlaw-2861	234	19	,	,	PUNCT
taxlaw-2861	234	20	supra	supra	PROPN
taxlaw-2861	234	21	note	note	PROPN
taxlaw-2861	234	22	15	15	NUM
taxlaw-2861	234	23	,	,	PUNCT
taxlaw-2861	234	24	at	at	ADP
taxlaw-2861	234	25	18	18	NUM
taxlaw-2861	234	26	.	.	PUNCT
taxlaw-2861	234	27	71	71	NUM
taxlaw-2861	234	28	see	see	NOUN
taxlaw-2861	234	29	toonkel	toonkel	NOUN
taxlaw-2861	234	30	,	,	PUNCT
taxlaw-2861	234	31	supra	supra	PROPN
taxlaw-2861	234	32	note	note	PROPN
taxlaw-2861	234	33	68	68	NUM
taxlaw-2861	234	34	.	.	NOUN
taxlaw-2861	234	35	2017	2017	NUM
taxlaw-2861	234	36	]	]	PUNCT
taxlaw-2861	234	37	social	social	ADJ
taxlaw-2861	234	38	impact	impact	NOUN
taxlaw-2861	234	39	bonds	bond	NOUN
taxlaw-2861	234	40	153	153	NUM
taxlaw-2861	234	41	finally	finally	ADV
taxlaw-2861	234	42	,	,	PUNCT
taxlaw-2861	234	43	at	at	ADP
taxlaw-2861	234	44	this	this	DET
taxlaw-2861	234	45	point	point	NOUN
taxlaw-2861	234	46	,	,	PUNCT
taxlaw-2861	234	47	it	it	PRON
taxlaw-2861	234	48	is	be	AUX
taxlaw-2861	234	49	unclear	unclear	ADJ
taxlaw-2861	234	50	whether	whether	SCONJ
taxlaw-2861	234	51	or	or	CCONJ
taxlaw-2861	234	52	not	not	PART
taxlaw-2861	234	53	sibs	sib	NOUN
taxlaw-2861	234	54	will	will	AUX
taxlaw-2861	234	55	live	live	VERB
taxlaw-2861	234	56	up	up	ADP
taxlaw-2861	234	57	to	to	ADP
taxlaw-2861	234	58	their	their	PRON
taxlaw-2861	234	59	potential	potential	NOUN
taxlaw-2861	234	60	.	.	PUNCT
taxlaw-2861	235	1	to	to	PART
taxlaw-2861	235	2	assess	assess	VERB
taxlaw-2861	235	3	their	their	PRON
taxlaw-2861	235	4	potential	potential	NOUN
taxlaw-2861	235	5	accurately	accurately	ADV
taxlaw-2861	235	6	,	,	PUNCT
taxlaw-2861	235	7	more	more	ADJ
taxlaw-2861	235	8	evidence	evidence	NOUN
taxlaw-2861	235	9	is	be	AUX
taxlaw-2861	235	10	necessary	necessary	ADJ
taxlaw-2861	235	11	.	.	PUNCT
taxlaw-2861	236	1	as	as	ADP
taxlaw-2861	236	2	of	of	ADP
taxlaw-2861	236	3	february	february	PROPN
taxlaw-2861	236	4	2017	2017	NUM
taxlaw-2861	236	5	,	,	PUNCT
taxlaw-2861	236	6	only	only	ADV
taxlaw-2861	236	7	three	three	NUM
taxlaw-2861	236	8	sibs	sib	NOUN
taxlaw-2861	236	9	launched	launch	VERB
taxlaw-2861	236	10	in	in	ADP
taxlaw-2861	236	11	the	the	DET
taxlaw-2861	236	12	united	united	PROPN
taxlaw-2861	236	13	states	states	PROPN
taxlaw-2861	236	14	have	have	AUX
taxlaw-2861	236	15	been	be	AUX
taxlaw-2861	236	16	operating	operate	VERB
taxlaw-2861	236	17	for	for	ADP
taxlaw-2861	236	18	long	long	ADJ
taxlaw-2861	236	19	enough	enough	ADV
taxlaw-2861	236	20	to	to	PART
taxlaw-2861	236	21	have	have	VERB
taxlaw-2861	236	22	their	their	PRON
taxlaw-2861	236	23	outcomes	outcome	NOUN
taxlaw-2861	236	24	evaluated	evaluate	VERB
taxlaw-2861	236	25	and	and	CCONJ
taxlaw-2861	236	26	any	any	DET
taxlaw-2861	236	27	success	success	NOUN
taxlaw-2861	236	28	payments	payment	NOUN
taxlaw-2861	236	29	calculated.72	calculated.72	NOUN
taxlaw-2861	236	30	of	of	ADP
taxlaw-2861	236	31	these	these	DET
taxlaw-2861	236	32	three	three	NUM
taxlaw-2861	236	33	,	,	PUNCT
taxlaw-2861	236	34	one	one	NUM
taxlaw-2861	236	35	project	project	NOUN
taxlaw-2861	236	36	was	be	AUX
taxlaw-2861	236	37	terminated	terminate	VERB
taxlaw-2861	236	38	early	early	ADV
taxlaw-2861	236	39	because	because	SCONJ
taxlaw-2861	236	40	the	the	DET
taxlaw-2861	236	41	program	program	NOUN
taxlaw-2861	236	42	was	be	AUX
taxlaw-2861	236	43	unsuccessful	unsuccessful	ADJ
taxlaw-2861	236	44	in	in	ADP
taxlaw-2861	236	45	reaching	reach	VERB
taxlaw-2861	236	46	its	its	PRON
taxlaw-2861	236	47	goal	goal	NOUN
taxlaw-2861	236	48	of	of	ADP
taxlaw-2861	236	49	reducing	reduce	VERB
taxlaw-2861	236	50	the	the	DET
taxlaw-2861	236	51	recidivism	recidivism	NOUN
taxlaw-2861	236	52	rate	rate	NOUN
taxlaw-2861	236	53	at	at	ADP
taxlaw-2861	236	54	rikers	riker	NOUN
taxlaw-2861	236	55	island.73	island.73	VERB
taxlaw-2861	236	56	the	the	DET
taxlaw-2861	236	57	second	second	ADJ
taxlaw-2861	236	58	one	one	NOUN
taxlaw-2861	236	59	,	,	PUNCT
taxlaw-2861	236	60	the	the	DET
taxlaw-2861	236	61	utah	utah	PROPN
taxlaw-2861	236	62	high	high	ADJ
taxlaw-2861	236	63	quality	quality	NOUN
taxlaw-2861	236	64	preschool	preschool	PROPN
taxlaw-2861	236	65	program	program	NOUN
taxlaw-2861	236	66	,	,	PUNCT
taxlaw-2861	236	67	resulted	result	VERB
taxlaw-2861	236	68	in	in	ADP
taxlaw-2861	236	69	a	a	DET
taxlaw-2861	236	70	success	success	NOUN
taxlaw-2861	236	71	payment	payment	NOUN
taxlaw-2861	236	72	,	,	PUNCT
taxlaw-2861	236	73	but	but	CCONJ
taxlaw-2861	236	74	the	the	DET
taxlaw-2861	236	75	success	success	NOUN
taxlaw-2861	236	76	metrics	metric	NOUN
taxlaw-2861	236	77	used	use	VERB
taxlaw-2861	236	78	to	to	PART
taxlaw-2861	236	79	evaluate	evaluate	VERB
taxlaw-2861	236	80	the	the	DET
taxlaw-2861	236	81	results	result	NOUN
taxlaw-2861	236	82	of	of	ADP
taxlaw-2861	236	83	the	the	DET
taxlaw-2861	236	84	program	program	NOUN
taxlaw-2861	236	85	,	,	PUNCT
taxlaw-2861	236	86	designed	design	VERB
taxlaw-2861	236	87	to	to	PART
taxlaw-2861	236	88	help	help	VERB
taxlaw-2861	236	89	at	at	ADP
taxlaw-2861	236	90	risk	risk	NOUN
taxlaw-2861	236	91	kindergarteners	kindergartener	NOUN
taxlaw-2861	236	92	,	,	PUNCT
taxlaw-2861	236	93	were	be	AUX
taxlaw-2861	236	94	questionable.74	questionable.74	NOUN
taxlaw-2861	236	95	this	this	PRON
taxlaw-2861	236	96	generated	generate	VERB
taxlaw-2861	236	97	a	a	DET
taxlaw-2861	236	98	lot	lot	NOUN
taxlaw-2861	236	99	of	of	ADP
taxlaw-2861	236	100	criticism	criticism	NOUN
taxlaw-2861	236	101	of	of	ADP
taxlaw-2861	236	102	the	the	DET
taxlaw-2861	236	103	program.75	program.75	PROPN
taxlaw-2861	236	104	most	most	ADV
taxlaw-2861	236	105	recently	recently	ADV
taxlaw-2861	236	106	,	,	PUNCT
taxlaw-2861	236	107	the	the	DET
taxlaw-2861	236	108	third	third	ADJ
taxlaw-2861	236	109	project	project	NOUN
taxlaw-2861	236	110	resulted	result	VERB
taxlaw-2861	236	111	in	in	ADP
taxlaw-2861	236	112	an	an	DET
taxlaw-2861	236	113	initial	initial	ADJ
taxlaw-2861	236	114	success	success	NOUN
taxlaw-2861	236	115	payment	payment	NOUN
taxlaw-2861	236	116	to	to	ADP
taxlaw-2861	236	117	private	private	ADJ
taxlaw-2861	236	118	investors	investor	NOUN
taxlaw-2861	236	119	of	of	ADP
taxlaw-2861	236	120	a	a	DET
taxlaw-2861	236	121	sib	sib	NOUN
taxlaw-2861	236	122	aimed	aim	VERB
taxlaw-2861	236	123	at	at	ADP
taxlaw-2861	236	124	expanding	expand	VERB
taxlaw-2861	236	125	high	high	ADJ
taxlaw-2861	236	126	quality	quality	NOUN
taxlaw-2861	236	127	pre	pre	ADJ
taxlaw-2861	236	128	-	-	ADJ
taxlaw-2861	236	129	school	school	ADJ
taxlaw-2861	236	130	education	education	NOUN
taxlaw-2861	236	131	to	to	ADP
taxlaw-2861	236	132	low	low	ADJ
taxlaw-2861	236	133	-	-	PUNCT
taxlaw-2861	236	134	income	income	NOUN
taxlaw-2861	236	135	children.76	children.76	NOUN
taxlaw-2861	236	136	although	although	SCONJ
taxlaw-2861	236	137	it	it	PRON
taxlaw-2861	236	138	is	be	AUX
taxlaw-2861	236	139	too	too	ADV
taxlaw-2861	236	140	early	early	ADJ
taxlaw-2861	236	141	to	to	PART
taxlaw-2861	236	142	evaluate	evaluate	VERB
taxlaw-2861	236	143	the	the	DET
taxlaw-2861	236	144	true	true	ADJ
taxlaw-2861	236	145	success	success	NOUN
taxlaw-2861	236	146	of	of	ADP
taxlaw-2861	236	147	chicago	chicago	PROPN
taxlaw-2861	236	148	’s	’s	PART
taxlaw-2861	236	149	sib	sib	PROPN
taxlaw-2861	236	150	project	project	NOUN
taxlaw-2861	236	151	,	,	PUNCT
taxlaw-2861	236	152	some	some	PRON
taxlaw-2861	236	153	of	of	ADP
taxlaw-2861	236	154	the	the	DET
taxlaw-2861	236	155	evaluation	evaluation	NOUN
taxlaw-2861	236	156	design	design	NOUN
taxlaw-2861	236	157	issues	issue	NOUN
taxlaw-2861	236	158	with	with	ADP
taxlaw-2861	236	159	the	the	DET
taxlaw-2861	236	160	utah	utah	PROPN
taxlaw-2861	236	161	program	program	NOUN
taxlaw-2861	236	162	have	have	AUX
taxlaw-2861	236	163	been	be	AUX
taxlaw-2861	236	164	addressed	address	VERB
taxlaw-2861	236	165	in	in	ADP
taxlaw-2861	236	166	this	this	DET
taxlaw-2861	236	167	project	project	NOUN
taxlaw-2861	236	168	.	.	PUNCT
taxlaw-2861	237	1	despite	despite	SCONJ
taxlaw-2861	237	2	setbacks	setback	NOUN
taxlaw-2861	237	3	,	,	PUNCT
taxlaw-2861	237	4	these	these	DET
taxlaw-2861	237	5	early	early	ADJ
taxlaw-2861	237	6	projects	project	NOUN
taxlaw-2861	237	7	do	do	AUX
taxlaw-2861	237	8	not	not	PART
taxlaw-2861	237	9	necessarily	necessarily	ADV
taxlaw-2861	237	10	diminish	diminish	VERB
taxlaw-2861	237	11	from	from	ADP
taxlaw-2861	237	12	the	the	DET
taxlaw-2861	237	13	potential	potential	NOUN
taxlaw-2861	237	14	of	of	ADP
taxlaw-2861	237	15	sibs	sib	NOUN
taxlaw-2861	237	16	to	to	PART
taxlaw-2861	237	17	address	address	VERB
taxlaw-2861	237	18	social	social	ADJ
taxlaw-2861	237	19	challenges	challenge	NOUN
taxlaw-2861	237	20	.	.	PUNCT
taxlaw-2861	238	1	on	on	ADP
taxlaw-2861	238	2	the	the	DET
taxlaw-2861	238	3	one	one	NUM
taxlaw-2861	238	4	hand	hand	NOUN
taxlaw-2861	238	5	,	,	PUNCT
taxlaw-2861	238	6	the	the	DET
taxlaw-2861	238	7	sib	sib	NOUN
taxlaw-2861	238	8	model	model	NOUN
taxlaw-2861	238	9	is	be	AUX
taxlaw-2861	238	10	not	not	PART
taxlaw-2861	238	11	structured	structure	VERB
taxlaw-2861	238	12	to	to	PART
taxlaw-2861	238	13	guarantee	guarantee	VERB
taxlaw-2861	238	14	success	success	NOUN
taxlaw-2861	238	15	,	,	PUNCT
taxlaw-2861	238	16	but	but	CCONJ
taxlaw-2861	238	17	rather	rather	ADV
taxlaw-2861	238	18	to	to	PART
taxlaw-2861	238	19	shift	shift	VERB
taxlaw-2861	238	20	the	the	DET
taxlaw-2861	238	21	risk	risk	NOUN
taxlaw-2861	238	22	of	of	ADP
taxlaw-2861	238	23	innovating	innovate	VERB
taxlaw-2861	238	24	to	to	ADP
taxlaw-2861	238	25	private	private	ADJ
taxlaw-2861	238	26	investors.77	investors.77	NOUN
taxlaw-2861	238	27	thus	thus	ADV
taxlaw-2861	238	28	,	,	PUNCT
taxlaw-2861	238	29	the	the	DET
taxlaw-2861	238	30	failure	failure	NOUN
taxlaw-2861	238	31	of	of	ADP
taxlaw-2861	238	32	the	the	DET
taxlaw-2861	238	33	rikers	rikers	PROPN
taxlaw-2861	238	34	island	island	NOUN
taxlaw-2861	238	35	project	project	NOUN
taxlaw-2861	238	36	to	to	PART
taxlaw-2861	238	37	reach	reach	VERB
taxlaw-2861	238	38	its	its	PRON
taxlaw-2861	238	39	goal	goal	NOUN
taxlaw-2861	238	40	of	of	ADP
taxlaw-2861	238	41	reducing	reduce	VERB
taxlaw-2861	238	42	the	the	DET
taxlaw-2861	238	43	rate	rate	NOUN
taxlaw-2861	238	44	of	of	ADP
taxlaw-2861	238	45	recidivism	recidivism	NOUN
taxlaw-2861	238	46	has	have	VERB
taxlaw-2861	238	47	the	the	DET
taxlaw-2861	238	48	benefit	benefit	NOUN
taxlaw-2861	238	49	of	of	ADP
taxlaw-2861	238	50	using	use	VERB
taxlaw-2861	238	51	private	private	ADJ
taxlaw-2861	238	52	funds	fund	NOUN
taxlaw-2861	238	53	to	to	PART
taxlaw-2861	238	54	demonstrate	demonstrate	VERB
taxlaw-2861	238	55	a	a	DET
taxlaw-2861	238	56	type	type	NOUN
taxlaw-2861	238	57	of	of	ADP
taxlaw-2861	238	58	program	program	NOUN
taxlaw-2861	238	59	that	that	PRON
taxlaw-2861	238	60	is	be	AUX
taxlaw-2861	238	61	ineffective	ineffective	ADJ
taxlaw-2861	238	62	.	.	PUNCT
taxlaw-2861	239	1	similarly	similarly	ADV
taxlaw-2861	239	2	,	,	PUNCT
taxlaw-2861	239	3	the	the	DET
taxlaw-2861	239	4	controversial	controversial	ADJ
taxlaw-2861	239	5	results	result	NOUN
taxlaw-2861	239	6	of	of	ADP
taxlaw-2861	239	7	the	the	DET
taxlaw-2861	239	8	utah	utah	PROPN
taxlaw-2861	239	9	program	program	NOUN
taxlaw-2861	239	10	reveal	reveal	VERB
taxlaw-2861	239	11	the	the	DET
taxlaw-2861	239	12	type	type	NOUN
taxlaw-2861	239	13	of	of	ADP
taxlaw-2861	239	14	evaluation	evaluation	NOUN
taxlaw-2861	239	15	methodologies	methodology	NOUN
taxlaw-2861	239	16	that	that	PRON
taxlaw-2861	239	17	do	do	AUX
taxlaw-2861	239	18	not	not	PART
taxlaw-2861	239	19	work	work	VERB
taxlaw-2861	239	20	,	,	PUNCT
taxlaw-2861	239	21	and	and	CCONJ
taxlaw-2861	239	22	reinforce	reinforce	VERB
taxlaw-2861	239	23	that	that	SCONJ
taxlaw-2861	239	24	the	the	DET
taxlaw-2861	239	25	sib	sib	NOUN
taxlaw-2861	239	26	model	model	NOUN
taxlaw-2861	239	27	is	be	AUX
taxlaw-2861	239	28	not	not	PART
taxlaw-2861	239	29	suitable	suitable	ADJ
taxlaw-2861	239	30	for	for	ADP
taxlaw-2861	239	31	all	all	DET
taxlaw-2861	239	32	projects	project	NOUN
taxlaw-2861	239	33	.	.	PUNCT
taxlaw-2861	240	1	as	as	SCONJ
taxlaw-2861	240	2	one	one	NUM
taxlaw-2861	240	3	commentator	commentator	NOUN
taxlaw-2861	240	4	has	have	AUX
taxlaw-2861	240	5	noted	note	VERB
taxlaw-2861	240	6	,	,	PUNCT
taxlaw-2861	240	7	“	"	PUNCT
taxlaw-2861	240	8	[	[	X
taxlaw-2861	240	9	f]ailed	f]aile	VERB
taxlaw-2861	240	10	efforts	effort	NOUN
taxlaw-2861	240	11	are	be	AUX
taxlaw-2861	240	12	not	not	PART
taxlaw-2861	240	13	only	only	ADV
taxlaw-2861	240	14	inevitable	inevitable	ADJ
taxlaw-2861	240	15	,	,	PUNCT
taxlaw-2861	240	16	they	they	PRON
taxlaw-2861	240	17	are	be	AUX
taxlaw-2861	240	18	essential	essential	ADJ
taxlaw-2861	240	19	to	to	ADP
taxlaw-2861	240	20	finding	find	VERB
taxlaw-2861	240	21	real	real	ADJ
taxlaw-2861	240	22	solutions	solution	NOUN
taxlaw-2861	240	23	.	.	PUNCT
taxlaw-2861	241	1	”78	”78	ADV
taxlaw-2861	241	2	on	on	ADP
taxlaw-2861	241	3	the	the	DET
taxlaw-2861	241	4	other	other	ADJ
taxlaw-2861	241	5	hand	hand	NOUN
taxlaw-2861	241	6	,	,	PUNCT
taxlaw-2861	241	7	regardless	regardless	ADV
taxlaw-2861	241	8	of	of	ADP
taxlaw-2861	241	9	72	72	NUM
taxlaw-2861	241	10	see	see	NOUN
taxlaw-2861	241	11	gov’t	gov’t	NOUN
taxlaw-2861	241	12	performance	performance	NOUN
taxlaw-2861	241	13	lab	lab	NOUN
taxlaw-2861	241	14	.	.	PUNCT
taxlaw-2861	241	15	,	,	PUNCT
taxlaw-2861	241	16	supra	supra	PROPN
taxlaw-2861	241	17	note	note	PROPN
taxlaw-2861	241	18	22	22	NUM
taxlaw-2861	241	19	,	,	PUNCT
taxlaw-2861	241	20	at	at	ADP
taxlaw-2861	241	21	4	4	NUM
taxlaw-2861	241	22	.	.	PUNCT
taxlaw-2861	242	1	these	these	DET
taxlaw-2861	242	2	projects	project	NOUN
taxlaw-2861	242	3	are	be	AUX
taxlaw-2861	242	4	:	:	PUNCT
taxlaw-2861	242	5	(	(	PUNCT
taxlaw-2861	242	6	i	i	NOUN
taxlaw-2861	242	7	)	)	PUNCT
taxlaw-2861	242	8	new	new	PROPN
taxlaw-2861	242	9	york	york	PROPN
taxlaw-2861	242	10	city	city	PROPN
taxlaw-2861	242	11	’s	’s	PART
taxlaw-2861	242	12	sibfunded	sibfunde	VERB
taxlaw-2861	242	13	program	program	NOUN
taxlaw-2861	242	14	aimed	aim	VERB
taxlaw-2861	242	15	at	at	ADP
taxlaw-2861	242	16	reducing	reduce	VERB
taxlaw-2861	242	17	the	the	DET
taxlaw-2861	242	18	recidivism	recidivism	NOUN
taxlaw-2861	242	19	rate	rate	NOUN
taxlaw-2861	242	20	among	among	ADP
taxlaw-2861	242	21	juveniles	juvenile	NOUN
taxlaw-2861	242	22	detained	detain	VERB
taxlaw-2861	242	23	at	at	ADP
taxlaw-2861	242	24	rikers	rikers	PROPN
taxlaw-2861	242	25	island	island	NOUN
taxlaw-2861	242	26	,	,	PUNCT
taxlaw-2861	242	27	which	which	PRON
taxlaw-2861	242	28	was	be	AUX
taxlaw-2861	242	29	the	the	DET
taxlaw-2861	242	30	first	first	ADJ
taxlaw-2861	242	31	sib	sib	NOUN
taxlaw-2861	242	32	launched	launch	VERB
taxlaw-2861	242	33	in	in	ADP
taxlaw-2861	242	34	the	the	DET
taxlaw-2861	242	35	united	united	PROPN
taxlaw-2861	242	36	states	states	PROPN
taxlaw-2861	242	37	;	;	PUNCT
taxlaw-2861	242	38	(	(	PUNCT
taxlaw-2861	242	39	ii	ii	X
taxlaw-2861	242	40	)	)	PUNCT
taxlaw-2861	242	41	utah	utah	PROPN
taxlaw-2861	242	42	’s	’s	PART
taxlaw-2861	242	43	sib	sib	NOUN
taxlaw-2861	242	44	-	-	PUNCT
taxlaw-2861	242	45	funded	fund	VERB
taxlaw-2861	242	46	program	program	NOUN
taxlaw-2861	242	47	targeting	target	VERB
taxlaw-2861	242	48	early	early	ADJ
taxlaw-2861	242	49	childhood	childhood	NOUN
taxlaw-2861	242	50	education	education	NOUN
taxlaw-2861	242	51	;	;	PUNCT
taxlaw-2861	242	52	and	and	CCONJ
taxlaw-2861	242	53	(	(	PUNCT
taxlaw-2861	242	54	iii	iii	X
taxlaw-2861	242	55	)	)	PUNCT
taxlaw-2861	242	56	chicago	chicago	PROPN
taxlaw-2861	242	57	’s	’s	PART
taxlaw-2861	242	58	sib	sib	NOUN
taxlaw-2861	242	59	-	-	PUNCT
taxlaw-2861	242	60	funded	fund	VERB
taxlaw-2861	242	61	program	program	NOUN
taxlaw-2861	242	62	to	to	PART
taxlaw-2861	242	63	provide	provide	VERB
taxlaw-2861	242	64	access	access	NOUN
taxlaw-2861	242	65	to	to	ADP
taxlaw-2861	242	66	high	high	ADJ
taxlaw-2861	242	67	-	-	PUNCT
taxlaw-2861	242	68	quality	quality	NOUN
taxlaw-2861	242	69	early	early	ADJ
taxlaw-2861	242	70	childhood	childhood	NOUN
taxlaw-2861	242	71	education	education	NOUN
taxlaw-2861	242	72	to	to	ADP
taxlaw-2861	242	73	at	at	ADP
taxlaw-2861	242	74	-	-	PUNCT
taxlaw-2861	242	75	need	need	NOUN
taxlaw-2861	242	76	students	student	NOUN
taxlaw-2861	242	77	.	.	PUNCT
taxlaw-2861	243	1	see	see	VERB
taxlaw-2861	243	2	press	press	NOUN
taxlaw-2861	243	3	release	release	NOUN
taxlaw-2861	243	4	,	,	PUNCT
taxlaw-2861	243	5	mayor	mayor	NOUN
taxlaw-2861	243	6	’s	’s	PART
taxlaw-2861	243	7	press	press	PROPN
taxlaw-2861	243	8	office	office	NOUN
taxlaw-2861	243	9	,	,	PUNCT
taxlaw-2861	243	10	city	city	NOUN
taxlaw-2861	243	11	of	of	ADP
taxlaw-2861	243	12	chicago	chicago	PROPN
taxlaw-2861	243	13	,	,	PUNCT
taxlaw-2861	243	14	mayor	mayor	PROPN
taxlaw-2861	243	15	emanuel	emanuel	PROPN
taxlaw-2861	243	16	announces	announce	VERB
taxlaw-2861	243	17	expansion	expansion	NOUN
taxlaw-2861	243	18	of	of	ADP
taxlaw-2861	243	19	pre	pre	NOUN
taxlaw-2861	243	20	-	-	PROPN
taxlaw-2861	243	21	k	k	ADJ
taxlaw-2861	243	22	to	to	ADP
taxlaw-2861	243	23	more	more	ADJ
taxlaw-2861	243	24	than	than	ADP
taxlaw-2861	243	25	2,600	2,600	NUM
taxlaw-2861	243	26	chicago	chicago	PROPN
taxlaw-2861	243	27	public	public	ADJ
taxlaw-2861	243	28	school	school	NOUN
taxlaw-2861	243	29	children	child	NOUN
taxlaw-2861	243	30	(	(	PUNCT
taxlaw-2861	243	31	oct	oct	PROPN
taxlaw-2861	243	32	.	.	PROPN
taxlaw-2861	243	33	7	7	NUM
taxlaw-2861	243	34	,	,	PUNCT
taxlaw-2861	243	35	2014	2014	NUM
taxlaw-2861	243	36	)	)	PUNCT
taxlaw-2861	243	37	,	,	PUNCT
taxlaw-2861	243	38	http://www.cityofchicago.org/city/en/depts/mayor/press_room/press_releases/2014/oct/mayor-emanuelannounces-expansion-of-pre-k-to-more-than-2-600-ch.html	http://www.cityofchicago.org/city/en/depts/mayor/press_room/press_releases/2014/oct/mayor-emanuelannounces-expansion-of-pre-k-to-more-than-2-600-ch.html	PUNCT
taxlaw-2861	244	1	[	[	X
taxlaw-2861	244	2	https://perma.cc/632r-6w85	https://perma.cc/632r-6w85	X
taxlaw-2861	244	3	]	]	X
taxlaw-2861	244	4	(	(	PUNCT
taxlaw-2861	244	5	describing	describe	VERB
taxlaw-2861	244	6	the	the	DET
taxlaw-2861	244	7	city	city	NOUN
taxlaw-2861	244	8	of	of	ADP
taxlaw-2861	244	9	chicago	chicago	PROPN
taxlaw-2861	244	10	’s	’s	PART
taxlaw-2861	244	11	sib	sib	NOUN
taxlaw-2861	244	12	expanding	expand	VERB
taxlaw-2861	244	13	pre	pre	NOUN
taxlaw-2861	244	14	-	-	NOUN
taxlaw-2861	244	15	kindergarten	kindergarten	NOUN
taxlaw-2861	244	16	to	to	ADP
taxlaw-2861	244	17	more	more	ADJ
taxlaw-2861	244	18	than	than	ADP
taxlaw-2861	244	19	2,600	2,600	NUM
taxlaw-2861	244	20	chicago	chicago	PROPN
taxlaw-2861	244	21	public	public	ADJ
taxlaw-2861	244	22	school	school	NOUN
taxlaw-2861	244	23	children	child	NOUN
taxlaw-2861	244	24	)	)	PUNCT
taxlaw-2861	244	25	;	;	PUNCT
taxlaw-2861	244	26	fact	fact	NOUN
taxlaw-2861	244	27	sheet	sheet	NOUN
taxlaw-2861	244	28	:	:	PUNCT
taxlaw-2861	244	29	the	the	DET
taxlaw-2861	244	30	utah	utah	PROPN
taxlaw-2861	244	31	high	high	ADJ
taxlaw-2861	244	32	quality	quality	NOUN
taxlaw-2861	244	33	preschool	preschool	NOUN
taxlaw-2861	244	34	program	program	NOUN
taxlaw-2861	244	35	,	,	PUNCT
taxlaw-2861	244	36	https://hceconomics.uchicago.edu/sites/default/files/file_uploads/sib-rbffact_sheetutahversion.pdf	https://hceconomics.uchicago.edu/sites/default/files/file_uploads/sib-rbffact_sheetutahversion.pdf	PROPN
taxlaw-2861	245	1	[	[	X
taxlaw-2861	245	2	https://perma.cc/mpk5-w93v	https://perma.cc/mpk5-w93v	X
taxlaw-2861	245	3	]	]	X
taxlaw-2861	245	4	(	(	PUNCT
taxlaw-2861	245	5	describing	describe	VERB
taxlaw-2861	245	6	the	the	DET
taxlaw-2861	245	7	utah	utah	PROPN
taxlaw-2861	245	8	high	high	ADJ
taxlaw-2861	245	9	quality	quality	NOUN
taxlaw-2861	245	10	preschool	preschool	PROPN
taxlaw-2861	245	11	program	program	NOUN
taxlaw-2861	245	12	)	)	PUNCT
taxlaw-2861	245	13	;	;	PUNCT
taxlaw-2861	245	14	toonkel	toonkel	NOUN
taxlaw-2861	245	15	,	,	PUNCT
taxlaw-2861	245	16	supra	supra	PROPN
taxlaw-2861	245	17	note	note	PROPN
taxlaw-2861	245	18	68	68	NUM
taxlaw-2861	245	19	;	;	PUNCT
taxlaw-2861	245	20	vera	vera	NOUN
taxlaw-2861	245	21	inst	inst	NOUN
taxlaw-2861	245	22	.	.	PUNCT
taxlaw-2861	246	1	of	of	ADP
taxlaw-2861	246	2	soc	soc	PROPN
taxlaw-2861	246	3	.	.	PUNCT
taxlaw-2861	247	1	justice	justice	NOUN
taxlaw-2861	247	2	,	,	PUNCT
taxlaw-2861	247	3	social	social	ADJ
taxlaw-2861	247	4	impact	impact	NOUN
taxlaw-2861	247	5	bond	bond	NOUN
taxlaw-2861	247	6	evaluation	evaluation	NOUN
taxlaw-2861	247	7	,	,	PUNCT
taxlaw-2861	247	8	http://www.vera.org/project/impactevaluation-adolescent-behavioral-learning-experience-program-rikers-island	http://www.vera.org/project/impactevaluation-adolescent-behavioral-learning-experience-program-rikers-island	NOUN
taxlaw-2861	248	1	[	[	X
taxlaw-2861	248	2	https://perma.cc/3mxy-uzpl	https://perma.cc/3mxy-uzpl	AUX
taxlaw-2861	248	3	]	]	X
taxlaw-2861	248	4	(	(	PUNCT
taxlaw-2861	248	5	describing	describe	VERB
taxlaw-2861	248	6	the	the	DET
taxlaw-2861	248	7	program	program	NOUN
taxlaw-2861	248	8	and	and	CCONJ
taxlaw-2861	248	9	results	result	NOUN
taxlaw-2861	248	10	of	of	ADP
taxlaw-2861	248	11	the	the	DET
taxlaw-2861	248	12	new	new	PROPN
taxlaw-2861	248	13	york	york	PROPN
taxlaw-2861	248	14	city	city	PROPN
taxlaw-2861	248	15	sib	sib	PROPN
taxlaw-2861	248	16	targeting	target	VERB
taxlaw-2861	248	17	recidivism	recidivism	NOUN
taxlaw-2861	248	18	)	)	PUNCT
taxlaw-2861	248	19	.	.	PUNCT
taxlaw-2861	249	1	73	73	NUM
taxlaw-2861	249	2	see	see	VERB
taxlaw-2861	249	3	john	john	PROPN
taxlaw-2861	249	4	olson	olson	PROPN
taxlaw-2861	249	5	&	&	CCONJ
taxlaw-2861	249	6	andrea	andrea	PROPN
taxlaw-2861	249	7	phillips	phillips	PROPN
taxlaw-2861	249	8	,	,	PUNCT
taxlaw-2861	249	9	rikers	rikers	PROPN
taxlaw-2861	249	10	island	island	NOUN
taxlaw-2861	249	11	:	:	PUNCT
taxlaw-2861	249	12	the	the	DET
taxlaw-2861	249	13	first	first	ADJ
taxlaw-2861	249	14	social	social	ADJ
taxlaw-2861	249	15	impact	impact	NOUN
taxlaw-2861	249	16	bond	bond	NOUN
taxlaw-2861	249	17	in	in	ADP
taxlaw-2861	249	18	the	the	DET
taxlaw-2861	249	19	united	united	PROPN
taxlaw-2861	249	20	states	states	PROPN
taxlaw-2861	249	21	,	,	PUNCT
taxlaw-2861	249	22	9	9	NUM
taxlaw-2861	249	23	community	community	NOUN
taxlaw-2861	249	24	dev	dev	PROPN
taxlaw-2861	249	25	.	.	PUNCT
taxlaw-2861	250	1	inv	inv	PROPN
taxlaw-2861	250	2	.	.	PUNCT
taxlaw-2861	251	1	rev	rev	PROPN
taxlaw-2861	251	2	.	.	PROPN
taxlaw-2861	251	3	97	97	NUM
taxlaw-2861	251	4	,	,	PUNCT
taxlaw-2861	251	5	97	97	NUM
taxlaw-2861	251	6	(	(	PUNCT
taxlaw-2861	251	7	2013	2013	NUM
taxlaw-2861	251	8	)	)	PUNCT
taxlaw-2861	251	9	;	;	PUNCT
taxlaw-2861	251	10	gov’t	gov’t	NUM
taxlaw-2861	251	11	performance	performance	NOUN
taxlaw-2861	251	12	lab	lab	NOUN
taxlaw-2861	251	13	.	.	PUNCT
taxlaw-2861	251	14	,	,	PUNCT
taxlaw-2861	251	15	supra	supra	PROPN
taxlaw-2861	251	16	note	note	PROPN
taxlaw-2861	251	17	22	22	NUM
taxlaw-2861	251	18	,	,	PUNCT
taxlaw-2861	251	19	at	at	ADP
taxlaw-2861	251	20	4	4	NUM
taxlaw-2861	251	21	.	.	X
taxlaw-2861	251	22	74	74	NUM
taxlaw-2861	251	23	see	see	VERB
taxlaw-2861	251	24	gov’t	gov’t	NOUN
taxlaw-2861	251	25	performance	performance	NOUN
taxlaw-2861	251	26	lab	lab	NOUN
taxlaw-2861	251	27	.	.	PUNCT
taxlaw-2861	251	28	,	,	PUNCT
taxlaw-2861	251	29	supra	supra	PROPN
taxlaw-2861	251	30	note	note	PROPN
taxlaw-2861	251	31	22	22	NUM
taxlaw-2861	251	32	,	,	PUNCT
taxlaw-2861	251	33	at	at	ADP
taxlaw-2861	251	34	4	4	NUM
taxlaw-2861	251	35	;	;	PUNCT
taxlaw-2861	251	36	nathaniel	nathaniel	PROPN
taxlaw-2861	251	37	popper	popper	PROPN
taxlaw-2861	251	38	,	,	PUNCT
taxlaw-2861	251	39	did	do	AUX
taxlaw-2861	251	40	goldman	goldman	NOUN
taxlaw-2861	251	41	make	make	VERB
taxlaw-2861	251	42	the	the	DET
taxlaw-2861	251	43	grade	grade	NOUN
taxlaw-2861	251	44	,	,	PUNCT
taxlaw-2861	251	45	n.y	n.y	PROPN
taxlaw-2861	251	46	.	.	PROPN
taxlaw-2861	251	47	times	times	PROPN
taxlaw-2861	251	48	,	,	PUNCT
taxlaw-2861	251	49	nov	nov	PROPN
taxlaw-2861	251	50	.	.	PROPN
taxlaw-2861	251	51	3	3	NUM
taxlaw-2861	251	52	,	,	PUNCT
taxlaw-2861	251	53	2015	2015	NUM
taxlaw-2861	251	54	,	,	PUNCT
taxlaw-2861	251	55	b1	b1	NOUN
taxlaw-2861	251	56	.	.	PUNCT
taxlaw-2861	252	1	75	75	NUM
taxlaw-2861	252	2	see	see	VERB
taxlaw-2861	252	3	gov’t	gov’t	NOUN
taxlaw-2861	252	4	performance	performance	NOUN
taxlaw-2861	252	5	lab	lab	NOUN
taxlaw-2861	252	6	.	.	PUNCT
taxlaw-2861	252	7	,	,	PUNCT
taxlaw-2861	252	8	supra	supra	PROPN
taxlaw-2861	252	9	note	note	PROPN
taxlaw-2861	252	10	22	22	NUM
taxlaw-2861	252	11	,	,	PUNCT
taxlaw-2861	252	12	at	at	ADP
taxlaw-2861	252	13	4	4	NUM
taxlaw-2861	252	14	;	;	PUNCT
taxlaw-2861	252	15	popper	popper	NOUN
taxlaw-2861	252	16	,	,	PUNCT
taxlaw-2861	252	17	supra	supra	PROPN
taxlaw-2861	252	18	note	note	NOUN
taxlaw-2861	253	1	74	74	NUM
taxlaw-2861	253	2	.	.	PUNCT
taxlaw-2861	254	1	76	76	NUM
taxlaw-2861	254	2	see	see	VERB
taxlaw-2861	254	3	gov’t	gov’t	NOUN
taxlaw-2861	254	4	performance	performance	NOUN
taxlaw-2861	254	5	lab	lab	NOUN
taxlaw-2861	254	6	.	.	PUNCT
taxlaw-2861	254	7	,	,	PUNCT
taxlaw-2861	254	8	supra	supra	PROPN
taxlaw-2861	254	9	note	note	PROPN
taxlaw-2861	254	10	22	22	NUM
taxlaw-2861	254	11	,	,	PUNCT
taxlaw-2861	254	12	at	at	ADP
taxlaw-2861	254	13	4	4	NUM
taxlaw-2861	254	14	;	;	PUNCT
taxlaw-2861	254	15	melissa	melissa	PROPN
taxlaw-2861	254	16	sanchez	sanchez	PROPN
taxlaw-2861	254	17	,	,	PUNCT
taxlaw-2861	254	18	investors	investor	NOUN
taxlaw-2861	254	19	earn	earn	VERB
taxlaw-2861	254	20	max	max	PROPN
taxlaw-2861	254	21	initial	initial	ADJ
taxlaw-2861	254	22	payment	payment	NOUN
taxlaw-2861	254	23	from	from	ADP
taxlaw-2861	254	24	chicago	chicago	PROPN
taxlaw-2861	254	25	’s	’s	PART
taxlaw-2861	254	26	‘	'	PUNCT
taxlaw-2861	254	27	social	social	ADJ
taxlaw-2861	254	28	impact	impact	NOUN
taxlaw-2861	254	29	bond	bond	NOUN
taxlaw-2861	254	30	’	'	PUNCT
taxlaw-2861	254	31	,	,	PUNCT
taxlaw-2861	254	32	chi	chi	PROPN
taxlaw-2861	254	33	.	.	PUNCT
taxlaw-2861	255	1	rep	rep	PROPN
taxlaw-2861	255	2	.	.	PROPN
taxlaw-2861	256	1	(	(	PUNCT
taxlaw-2861	256	2	may	may	PROPN
taxlaw-2861	256	3	16	16	NUM
taxlaw-2861	256	4	,	,	PUNCT
taxlaw-2861	256	5	2016	2016	NUM
taxlaw-2861	256	6	)	)	PUNCT
taxlaw-2861	256	7	,	,	PUNCT
taxlaw-2861	256	8	http://chicagoreporter.com/investors-earn-max-initial-payment-from-chicagos-social-impact-bond/	http://chicagoreporter.com/investors-earn-max-initial-payment-from-chicagos-social-impact-bond/	PROPN
taxlaw-2861	257	1	[	[	X
taxlaw-2861	257	2	https://perma.cc/kmg8-erbe	https://perma.cc/kmg8-erbe	PROPN
taxlaw-2861	257	3	]	]	PUNCT
taxlaw-2861	257	4	.	.	PUNCT
taxlaw-2861	258	1	77	77	NUM
taxlaw-2861	258	2	see	see	VERB
taxlaw-2861	258	3	gov’t	gov’t	NOUN
taxlaw-2861	258	4	performance	performance	NOUN
taxlaw-2861	258	5	lab	lab	NOUN
taxlaw-2861	258	6	.	.	PUNCT
taxlaw-2861	258	7	,	,	PUNCT
taxlaw-2861	258	8	supra	supra	PROPN
taxlaw-2861	258	9	note	note	PROPN
taxlaw-2861	258	10	22	22	NUM
taxlaw-2861	258	11	,	,	PUNCT
taxlaw-2861	258	12	at	at	ADP
taxlaw-2861	258	13	4	4	NUM
taxlaw-2861	258	14	(	(	PUNCT
taxlaw-2861	258	15	“	"	PUNCT
taxlaw-2861	258	16	the	the	DET
taxlaw-2861	258	17	early	early	ADJ
taxlaw-2861	258	18	u.s	u.s	PROPN
taxlaw-2861	258	19	.	.	PROPN
taxlaw-2861	258	20	pfs	pfs	PROPN
taxlaw-2861	258	21	projects	project	NOUN
taxlaw-2861	258	22	have	have	AUX
taxlaw-2861	258	23	demonstrated	demonstrate	VERB
taxlaw-2861	258	24	the	the	DET
taxlaw-2861	258	25	model	model	NOUN
taxlaw-2861	258	26	’s	’s	PART
taxlaw-2861	258	27	potential	potential	NOUN
taxlaw-2861	258	28	to	to	PART
taxlaw-2861	258	29	increase	increase	VERB
taxlaw-2861	258	30	resources	resource	NOUN
taxlaw-2861	258	31	dedicated	dedicate	VERB
taxlaw-2861	258	32	to	to	ADP
taxlaw-2861	258	33	tackling	tackle	VERB
taxlaw-2861	258	34	challenging	challenging	ADJ
taxlaw-2861	258	35	social	social	ADJ
taxlaw-2861	258	36	problems	problem	NOUN
taxlaw-2861	258	37	,	,	PUNCT
taxlaw-2861	258	38	while	while	SCONJ
taxlaw-2861	258	39	simultaneously	simultaneously	ADV
taxlaw-2861	258	40	minimizing	minimize	VERB
taxlaw-2861	258	41	the	the	DET
taxlaw-2861	258	42	risk	risk	NOUN
taxlaw-2861	258	43	that	that	SCONJ
taxlaw-2861	258	44	ineffective	ineffective	ADJ
taxlaw-2861	258	45	programs	program	NOUN
taxlaw-2861	258	46	continue	continue	VERB
taxlaw-2861	258	47	to	to	PART
taxlaw-2861	258	48	receive	receive	VERB
taxlaw-2861	258	49	funding	funding	NOUN
taxlaw-2861	258	50	year	year	NOUN
taxlaw-2861	258	51	after	after	ADP
taxlaw-2861	258	52	year	year	NOUN
taxlaw-2861	258	53	.	.	PUNCT
taxlaw-2861	258	54	”	"	PUNCT
taxlaw-2861	258	55	)	)	PUNCT
taxlaw-2861	258	56	;	;	PUNCT
taxlaw-2861	258	57	tyson	tyson	PROPN
taxlaw-2861	258	58	&	&	CCONJ
taxlaw-2861	258	59	mendonca	mendonca	PROPN
taxlaw-2861	258	60	,	,	PUNCT
taxlaw-2861	258	61	supra	supra	PROPN
taxlaw-2861	258	62	note	note	NOUN
taxlaw-2861	258	63	22	22	NUM
taxlaw-2861	258	64	.	.	PUNCT
taxlaw-2861	259	1	78	78	NUM
taxlaw-2861	259	2	tyson	tyson	PROPN
taxlaw-2861	259	3	&	&	CCONJ
taxlaw-2861	259	4	mendonca	mendonca	PROPN
taxlaw-2861	259	5	,	,	PUNCT
taxlaw-2861	259	6	supra	supra	PROPN
taxlaw-2861	259	7	note	note	PROPN
taxlaw-2861	259	8	22	22	NUM
taxlaw-2861	259	9	,	,	PUNCT
taxlaw-2861	259	10	at	at	ADP
taxlaw-2861	259	11	2	2	NUM
taxlaw-2861	259	12	.	.	SYM
taxlaw-2861	259	13	154	154	NUM
taxlaw-2861	259	14	columbia	columbia	PROPN
taxlaw-2861	259	15	journal	journal	PROPN
taxlaw-2861	259	16	of	of	ADP
taxlaw-2861	259	17	tax	tax	NOUN
taxlaw-2861	259	18	law	law	NOUN
taxlaw-2861	259	19	[	[	X
taxlaw-2861	259	20	vol.9:141	vol.9:141	ADJ
taxlaw-2861	259	21	success	success	NOUN
taxlaw-2861	259	22	,	,	PUNCT
taxlaw-2861	259	23	the	the	DET
taxlaw-2861	259	24	sib	sib	NOUN
taxlaw-2861	259	25	model	model	NOUN
taxlaw-2861	259	26	has	have	VERB
taxlaw-2861	259	27	the	the	DET
taxlaw-2861	259	28	potential	potential	NOUN
taxlaw-2861	259	29	to	to	PART
taxlaw-2861	259	30	increase	increase	VERB
taxlaw-2861	259	31	funding	funding	NOUN
taxlaw-2861	259	32	for	for	ADP
taxlaw-2861	259	33	social	social	ADJ
taxlaw-2861	259	34	programs	program	NOUN
taxlaw-2861	259	35	and	and	CCONJ
taxlaw-2861	259	36	encourage	encourage	VERB
taxlaw-2861	259	37	evidence	evidence	NOUN
taxlaw-2861	259	38	-	-	PUNCT
taxlaw-2861	259	39	based	base	VERB
taxlaw-2861	259	40	decision	decision	NOUN
taxlaw-2861	259	41	-	-	PUNCT
taxlaw-2861	259	42	making.79	making.79	NOUN
taxlaw-2861	259	43	in	in	ADP
taxlaw-2861	259	44	sum	sum	NOUN
taxlaw-2861	259	45	,	,	PUNCT
taxlaw-2861	259	46	a	a	DET
taxlaw-2861	259	47	sib	sib	NOUN
taxlaw-2861	259	48	-	-	PUNCT
taxlaw-2861	259	49	financed	finance	VERB
taxlaw-2861	259	50	program	program	NOUN
taxlaw-2861	259	51	is	be	AUX
taxlaw-2861	259	52	not	not	PART
taxlaw-2861	259	53	appropriate	appropriate	ADJ
taxlaw-2861	259	54	to	to	PART
taxlaw-2861	259	55	address	address	VERB
taxlaw-2861	259	56	all	all	PRON
taxlaw-2861	259	57	social	social	ADJ
taxlaw-2861	259	58	issues.80	issues.80	ADV
taxlaw-2861	259	59	but	but	CCONJ
taxlaw-2861	259	60	as	as	SCONJ
taxlaw-2861	259	61	already	already	ADV
taxlaw-2861	259	62	recognized	recognize	VERB
taxlaw-2861	259	63	,	,	PUNCT
taxlaw-2861	259	64	“	"	PUNCT
taxlaw-2861	259	65	where	where	SCONJ
taxlaw-2861	259	66	viable	viable	ADJ
taxlaw-2861	259	67	…	…	PUNCT
taxlaw-2861	259	68	they	they	PRON
taxlaw-2861	259	69	present	present	VERB
taxlaw-2861	259	70	many	many	ADJ
taxlaw-2861	259	71	advantages	advantage	NOUN
taxlaw-2861	259	72	over	over	ADP
taxlaw-2861	259	73	traditional	traditional	ADJ
taxlaw-2861	259	74	grant	grant	NOUN
taxlaw-2861	259	75	and	and	CCONJ
taxlaw-2861	259	76	appropriation	appropriation	NOUN
taxlaw-2861	259	77	financing	financing	NOUN
taxlaw-2861	259	78	.	.	PUNCT
taxlaw-2861	259	79	”	"	PUNCT
taxlaw-2861	260	1	81	81	NUM
taxlaw-2861	260	2	thus	thus	ADV
taxlaw-2861	260	3	,	,	PUNCT
taxlaw-2861	260	4	if	if	SCONJ
taxlaw-2861	260	5	appropriate	appropriate	ADJ
taxlaw-2861	260	6	precautions	precaution	NOUN
taxlaw-2861	260	7	are	be	AUX
taxlaw-2861	260	8	taken	take	VERB
taxlaw-2861	260	9	to	to	PART
taxlaw-2861	260	10	minimize	minimize	VERB
taxlaw-2861	260	11	collusion	collusion	NOUN
taxlaw-2861	260	12	or	or	CCONJ
taxlaw-2861	260	13	corruptive	corruptive	ADJ
taxlaw-2861	260	14	practices	practice	NOUN
taxlaw-2861	260	15	,	,	PUNCT
taxlaw-2861	260	16	sib	sib	NOUN
taxlaw-2861	260	17	-	-	PUNCT
taxlaw-2861	260	18	financed	finance	VERB
taxlaw-2861	260	19	programs	program	NOUN
taxlaw-2861	260	20	could	could	AUX
taxlaw-2861	260	21	make	make	VERB
taxlaw-2861	260	22	a	a	DET
taxlaw-2861	260	23	substantial	substantial	ADJ
taxlaw-2861	260	24	impact	impact	NOUN
taxlaw-2861	260	25	on	on	ADP
taxlaw-2861	260	26	many	many	ADJ
taxlaw-2861	260	27	of	of	ADP
taxlaw-2861	260	28	the	the	DET
taxlaw-2861	260	29	challenging	challenging	ADJ
taxlaw-2861	260	30	social	social	ADJ
taxlaw-2861	260	31	issues	issue	NOUN
taxlaw-2861	260	32	our	our	PRON
taxlaw-2861	260	33	nation	nation	NOUN
taxlaw-2861	260	34	faces.82	faces.82	NOUN
taxlaw-2861	260	35	however	however	ADV
taxlaw-2861	260	36	,	,	PUNCT
taxlaw-2861	260	37	a	a	DET
taxlaw-2861	260	38	sufficient	sufficient	ADJ
taxlaw-2861	260	39	number	number	NOUN
taxlaw-2861	260	40	of	of	ADP
taxlaw-2861	260	41	sibs	sib	NOUN
taxlaw-2861	260	42	need	need	VERB
taxlaw-2861	260	43	to	to	PART
taxlaw-2861	260	44	be	be	AUX
taxlaw-2861	260	45	implemented	implement	VERB
taxlaw-2861	260	46	and	and	CCONJ
taxlaw-2861	260	47	evaluated	evaluate	VERB
taxlaw-2861	260	48	before	before	SCONJ
taxlaw-2861	260	49	we	we	PRON
taxlaw-2861	260	50	can	can	AUX
taxlaw-2861	260	51	conclude	conclude	VERB
taxlaw-2861	260	52	whether	whether	SCONJ
taxlaw-2861	260	53	or	or	CCONJ
taxlaw-2861	260	54	not	not	PART
taxlaw-2861	260	55	sibs	sib	NOUN
taxlaw-2861	260	56	can	can	AUX
taxlaw-2861	260	57	fulfill	fulfill	VERB
taxlaw-2861	260	58	their	their	PRON
taxlaw-2861	260	59	goal	goal	NOUN
taxlaw-2861	260	60	of	of	ADP
taxlaw-2861	260	61	improving	improve	VERB
taxlaw-2861	260	62	the	the	DET
taxlaw-2861	260	63	delivery	delivery	NOUN
taxlaw-2861	260	64	of	of	ADP
taxlaw-2861	260	65	social	social	ADJ
taxlaw-2861	260	66	services	service	NOUN
taxlaw-2861	260	67	.	.	PUNCT
taxlaw-2861	261	1	iii	iii	X
taxlaw-2861	261	2	.	.	PUNCT
taxlaw-2861	262	1	taxation	taxation	NOUN
taxlaw-2861	262	2	of	of	ADP
taxlaw-2861	262	3	sibs	sib	NOUN
taxlaw-2861	262	4	this	this	DET
taxlaw-2861	262	5	part	part	NOUN
taxlaw-2861	262	6	discusses	discuss	VERB
taxlaw-2861	262	7	the	the	DET
taxlaw-2861	262	8	current	current	ADJ
taxlaw-2861	262	9	tax	tax	NOUN
taxlaw-2861	262	10	treatment	treatment	NOUN
taxlaw-2861	262	11	of	of	ADP
taxlaw-2861	262	12	sibs	sib	NOUN
taxlaw-2861	262	13	for	for	ADP
taxlaw-2861	262	14	u.s	u.s	PROPN
taxlaw-2861	262	15	.	.	PROPN
taxlaw-2861	262	16	federal	federal	ADJ
taxlaw-2861	262	17	income	income	NOUN
taxlaw-2861	262	18	tax	tax	NOUN
taxlaw-2861	262	19	purposes	purpose	NOUN
taxlaw-2861	262	20	.	.	PUNCT
taxlaw-2861	263	1	83	83	NUM
taxlaw-2861	263	2	section	section	NOUN
taxlaw-2861	263	3	a	a	DET
taxlaw-2861	263	4	briefly	briefly	NOUN
taxlaw-2861	263	5	explains	explain	VERB
taxlaw-2861	263	6	why	why	SCONJ
taxlaw-2861	263	7	the	the	DET
taxlaw-2861	263	8	federal	federal	ADJ
taxlaw-2861	263	9	income	income	NOUN
taxlaw-2861	263	10	tax	tax	NOUN
taxlaw-2861	263	11	consequences	consequence	NOUN
taxlaw-2861	263	12	to	to	ADP
taxlaw-2861	263	13	investors	investor	NOUN
taxlaw-2861	263	14	who	who	PRON
taxlaw-2861	263	15	participate	participate	VERB
taxlaw-2861	263	16	in	in	ADP
taxlaw-2861	263	17	a	a	DET
taxlaw-2861	263	18	sib	sib	NOUN
taxlaw-2861	263	19	-	-	PUNCT
taxlaw-2861	263	20	funded	fund	VERB
taxlaw-2861	263	21	program	program	NOUN
taxlaw-2861	263	22	are	be	AUX
taxlaw-2861	263	23	unclear	unclear	ADJ
taxlaw-2861	263	24	under	under	ADP
taxlaw-2861	263	25	existing	exist	VERB
taxlaw-2861	263	26	law	law	NOUN
taxlaw-2861	263	27	.	.	PUNCT
taxlaw-2861	264	1	section	section	NOUN
taxlaw-2861	264	2	b	b	PROPN
taxlaw-2861	264	3	demonstrates	demonstrate	VERB
taxlaw-2861	264	4	that	that	SCONJ
taxlaw-2861	264	5	the	the	DET
taxlaw-2861	264	6	current	current	ADJ
taxlaw-2861	264	7	law	law	NOUN
taxlaw-2861	264	8	does	do	AUX
taxlaw-2861	264	9	not	not	PART
taxlaw-2861	264	10	treat	treat	VERB
taxlaw-2861	264	11	sibs	sib	NOUN
taxlaw-2861	264	12	as	as	ADP
taxlaw-2861	264	13	a	a	DET
taxlaw-2861	264	14	tax	tax	NOUN
taxlaw-2861	264	15	-	-	PUNCT
taxlaw-2861	264	16	favored	favor	VERB
taxlaw-2861	264	17	investment	investment	NOUN
taxlaw-2861	264	18	.	.	PUNCT
taxlaw-2861	265	1	in	in	ADP
taxlaw-2861	265	2	particular	particular	ADJ
taxlaw-2861	265	3	,	,	PUNCT
taxlaw-2861	265	4	it	it	PRON
taxlaw-2861	265	5	discusses	discuss	VERB
taxlaw-2861	265	6	why	why	SCONJ
taxlaw-2861	265	7	sib	sib	NOUN
taxlaw-2861	265	8	investments	investment	NOUN
taxlaw-2861	265	9	most	most	ADV
taxlaw-2861	265	10	likely	likely	ADV
taxlaw-2861	265	11	do	do	AUX
taxlaw-2861	265	12	not	not	PART
taxlaw-2861	265	13	benefit	benefit	VERB
taxlaw-2861	265	14	from	from	ADP
taxlaw-2861	265	15	preferential	preferential	ADJ
taxlaw-2861	265	16	tax	tax	NOUN
taxlaw-2861	265	17	rates	rate	NOUN
taxlaw-2861	265	18	,	,	PUNCT
taxlaw-2861	265	19	tax	tax	NOUN
taxlaw-2861	265	20	-	-	PUNCT
taxlaw-2861	265	21	exempt	exempt	ADJ
taxlaw-2861	265	22	treatment	treatment	NOUN
taxlaw-2861	265	23	,	,	PUNCT
taxlaw-2861	265	24	or	or	CCONJ
taxlaw-2861	265	25	an	an	DET
taxlaw-2861	265	26	upfront	upfront	ADJ
taxlaw-2861	265	27	charitable	charitable	ADJ
taxlaw-2861	265	28	contribution	contribution	NOUN
taxlaw-2861	265	29	deduction	deduction	NOUN
taxlaw-2861	265	30	.	.	PUNCT
taxlaw-2861	266	1	a.	a.	NOUN
taxlaw-2861	266	2	tax	tax	NOUN
taxlaw-2861	266	3	uncertainty	uncertainty	NOUN
taxlaw-2861	266	4	because	because	SCONJ
taxlaw-2861	266	5	the	the	DET
taxlaw-2861	266	6	taxation	taxation	NOUN
taxlaw-2861	266	7	of	of	ADP
taxlaw-2861	266	8	sib	sib	PROPN
taxlaw-2861	266	9	investments	investment	NOUN
taxlaw-2861	266	10	is	be	AUX
taxlaw-2861	266	11	not	not	PART
taxlaw-2861	266	12	specifically	specifically	ADV
taxlaw-2861	266	13	addressed	address	VERB
taxlaw-2861	266	14	by	by	ADP
taxlaw-2861	266	15	existing	exist	VERB
taxlaw-2861	266	16	federal	federal	ADJ
taxlaw-2861	266	17	income	income	NOUN
taxlaw-2861	266	18	tax	tax	NOUN
taxlaw-2861	266	19	laws	law	NOUN
taxlaw-2861	266	20	,	,	PUNCT
taxlaw-2861	266	21	their	their	PRON
taxlaw-2861	266	22	current	current	ADJ
taxlaw-2861	266	23	tax	tax	NOUN
taxlaw-2861	266	24	treatment	treatment	NOUN
taxlaw-2861	266	25	must	must	AUX
taxlaw-2861	266	26	be	be	AUX
taxlaw-2861	266	27	discerned	discern	VERB
taxlaw-2861	266	28	from	from	ADP
taxlaw-2861	266	29	the	the	DET
taxlaw-2861	266	30	general	general	ADJ
taxlaw-2861	266	31	rules	rule	NOUN
taxlaw-2861	266	32	governing	govern	VERB
taxlaw-2861	266	33	financial	financial	ADJ
taxlaw-2861	266	34	instruments	instrument	NOUN
taxlaw-2861	266	35	.	.	PUNCT
taxlaw-2861	267	1	under	under	ADP
taxlaw-2861	267	2	existing	exist	VERB
taxlaw-2861	267	3	law	law	NOUN
taxlaw-2861	267	4	,	,	PUNCT
taxlaw-2861	267	5	the	the	DET
taxlaw-2861	267	6	tax	tax	NOUN
taxlaw-2861	267	7	implications	implication	NOUN
taxlaw-2861	267	8	of	of	ADP
taxlaw-2861	267	9	an	an	DET
taxlaw-2861	267	10	investment	investment	NOUN
taxlaw-2861	267	11	in	in	ADP
taxlaw-2861	267	12	a	a	DET
taxlaw-2861	267	13	financial	financial	ADJ
taxlaw-2861	267	14	instrument	instrument	NOUN
taxlaw-2861	267	15	significantly	significantly	ADV
taxlaw-2861	267	16	depend	depend	VERB
taxlaw-2861	267	17	on	on	ADP
taxlaw-2861	267	18	how	how	SCONJ
taxlaw-2861	267	19	the	the	DET
taxlaw-2861	267	20	instrument	instrument	NOUN
taxlaw-2861	267	21	is	be	AUX
taxlaw-2861	267	22	characterized	characterize	VERB
taxlaw-2861	267	23	for	for	SCONJ
taxlaw-2861	267	24	tax	tax	NOUN
taxlaw-2861	267	25	purposes.84	purposes.84	PROPN
taxlaw-2861	267	26	courts	court	NOUN
taxlaw-2861	267	27	generally	generally	ADV
taxlaw-2861	267	28	weigh	weigh	VERB
taxlaw-2861	267	29	numerous	numerous	ADJ
taxlaw-2861	267	30	factors	factor	NOUN
taxlaw-2861	267	31	in	in	ADP
taxlaw-2861	267	32	determining	determine	VERB
taxlaw-2861	267	33	an	an	DET
taxlaw-2861	267	34	instrument	instrument	NOUN
taxlaw-2861	267	35	’s	’s	PART
taxlaw-2861	267	36	characterization.85	characterization.85	NOUN
taxlaw-2861	267	37	under	under	ADP
taxlaw-2861	267	38	this	this	DET
taxlaw-2861	267	39	facts	fact	NOUN
taxlaw-2861	267	40	and	and	CCONJ
taxlaw-2861	267	41	circumstances	circumstance	NOUN
taxlaw-2861	267	42	analysis	analysis	NOUN
taxlaw-2861	267	43	,	,	PUNCT
taxlaw-2861	267	44	sibs	sib	NOUN
taxlaw-2861	267	45	can	can	AUX
taxlaw-2861	267	46	79	79	NUM
taxlaw-2861	267	47	see	see	VERB
taxlaw-2861	267	48	barajas	barajas	PROPN
taxlaw-2861	267	49	et	et	PROPN
taxlaw-2861	267	50	al	al	PROPN
taxlaw-2861	267	51	.	.	PROPN
taxlaw-2861	267	52	,	,	PUNCT
taxlaw-2861	267	53	supra	supra	PROPN
taxlaw-2861	267	54	note	note	PROPN
taxlaw-2861	267	55	15	15	NUM
taxlaw-2861	267	56	,	,	PUNCT
taxlaw-2861	267	57	at	at	ADP
taxlaw-2861	267	58	17	17	NUM
taxlaw-2861	267	59	;	;	PUNCT
taxlaw-2861	267	60	gov’t	gov’t	NUM
taxlaw-2861	267	61	performance	performance	NOUN
taxlaw-2861	267	62	lab	lab	NOUN
taxlaw-2861	267	63	,	,	PUNCT
taxlaw-2861	267	64	supra	supra	PROPN
taxlaw-2861	267	65	note	note	NOUN
taxlaw-2861	267	66	22	22	NUM
taxlaw-2861	267	67	,	,	PUNCT
taxlaw-2861	267	68	at	at	ADP
taxlaw-2861	267	69	4	4	NUM
taxlaw-2861	267	70	.	.	NOUN
taxlaw-2861	267	71	80	80	NUM
taxlaw-2861	267	72	davies	davy	NOUN
taxlaw-2861	267	73	,	,	PUNCT
taxlaw-2861	267	74	supra	supra	PROPN
taxlaw-2861	267	75	note	note	NOUN
taxlaw-2861	267	76	35	35	NUM
taxlaw-2861	267	77	,	,	PUNCT
taxlaw-2861	267	78	at	at	ADP
taxlaw-2861	267	79	6	6	NUM
taxlaw-2861	267	80	;	;	PUNCT
taxlaw-2861	267	81	kohli	kohli	PROPN
taxlaw-2861	267	82	,	,	PUNCT
taxlaw-2861	267	83	besharov	besharov	PROPN
taxlaw-2861	267	84	&	&	CCONJ
taxlaw-2861	267	85	costa	costa	PROPN
taxlaw-2861	267	86	,	,	PUNCT
taxlaw-2861	267	87	supra	supra	PROPN
taxlaw-2861	267	88	note	note	NOUN
taxlaw-2861	267	89	7	7	NUM
taxlaw-2861	267	90	,	,	PUNCT
taxlaw-2861	267	91	at	at	ADP
taxlaw-2861	267	92	8	8	NUM
taxlaw-2861	267	93	.	.	PUNCT
taxlaw-2861	267	94	81	81	NUM
taxlaw-2861	267	95	cox	cox	PROPN
taxlaw-2861	267	96	,	,	PUNCT
taxlaw-2861	267	97	supra	supra	PROPN
taxlaw-2861	267	98	note	note	PROPN
taxlaw-2861	267	99	7	7	NUM
taxlaw-2861	267	100	,	,	PUNCT
taxlaw-2861	267	101	at	at	ADP
taxlaw-2861	267	102	970	970	NUM
taxlaw-2861	267	103	.	.	PUNCT
taxlaw-2861	268	1	82	82	NUM
taxlaw-2861	268	2	see	see	VERB
taxlaw-2861	268	3	kohli	kohli	PROPN
taxlaw-2861	268	4	,	,	PUNCT
taxlaw-2861	268	5	besharov	besharov	PROPN
taxlaw-2861	268	6	&	&	CCONJ
taxlaw-2861	268	7	costa	costa	PROPN
taxlaw-2861	268	8	,	,	PUNCT
taxlaw-2861	268	9	supra	supra	PROPN
taxlaw-2861	268	10	note	note	NOUN
taxlaw-2861	268	11	7	7	NUM
taxlaw-2861	268	12	,	,	PUNCT
taxlaw-2861	268	13	at	at	ADP
taxlaw-2861	268	14	8	8	NUM
taxlaw-2861	268	15	.	.	NOUN
taxlaw-2861	268	16	83	83	NUM
taxlaw-2861	268	17	for	for	ADP
taxlaw-2861	268	18	a	a	DET
taxlaw-2861	268	19	detailed	detailed	ADJ
taxlaw-2861	268	20	discussion	discussion	NOUN
taxlaw-2861	268	21	of	of	ADP
taxlaw-2861	268	22	the	the	DET
taxlaw-2861	268	23	tax	tax	NOUN
taxlaw-2861	268	24	consequences	consequence	NOUN
taxlaw-2861	268	25	to	to	ADP
taxlaw-2861	268	26	investors	investor	NOUN
taxlaw-2861	268	27	who	who	PRON
taxlaw-2861	268	28	participate	participate	VERB
taxlaw-2861	268	29	in	in	ADP
taxlaw-2861	268	30	a	a	DET
taxlaw-2861	268	31	sib	sib	NOUN
taxlaw-2861	268	32	-	-	PUNCT
taxlaw-2861	268	33	funded	fund	VERB
taxlaw-2861	268	34	program	program	NOUN
taxlaw-2861	268	35	,	,	PUNCT
taxlaw-2861	268	36	see	see	VERB
taxlaw-2861	268	37	mazur	mazur	PROPN
taxlaw-2861	268	38	,	,	PUNCT
taxlaw-2861	268	39	supra	supra	PROPN
taxlaw-2861	268	40	note	note	NOUN
taxlaw-2861	268	41	7	7	NUM
taxlaw-2861	268	42	,	,	PUNCT
taxlaw-2861	268	43	at	at	ADP
taxlaw-2861	268	44	468–486	468–486	NUM
taxlaw-2861	268	45	.	.	PUNCT
taxlaw-2861	269	1	84	84	NUM
taxlaw-2861	269	2	see	see	VERB
taxlaw-2861	269	3	fin	fin	PROPN
taxlaw-2861	269	4	hay	hay	PROPN
taxlaw-2861	269	5	realty	realty	PROPN
taxlaw-2861	269	6	co.	co.	PROPN
taxlaw-2861	270	1	v.	v.	ADP
taxlaw-2861	270	2	united	united	PROPN
taxlaw-2861	270	3	states	states	PROPN
taxlaw-2861	270	4	,	,	PUNCT
taxlaw-2861	270	5	398	398	NUM
taxlaw-2861	270	6	f.2d	f.2d	ADP
taxlaw-2861	270	7	694	694	NUM
taxlaw-2861	270	8	(	(	PUNCT
taxlaw-2861	270	9	3d	3d	NUM
taxlaw-2861	270	10	cir	cir	NOUN
taxlaw-2861	270	11	.	.	PROPN
taxlaw-2861	270	12	1968	1968	NUM
taxlaw-2861	270	13	)	)	PUNCT
taxlaw-2861	271	1	;	;	PUNCT
taxlaw-2861	271	2	staff	staff	NOUN
taxlaw-2861	271	3	of	of	ADP
taxlaw-2861	271	4	the	the	DET
taxlaw-2861	271	5	j.	j.	PROPN
taxlaw-2861	271	6	comm	comm	NOUN
taxlaw-2861	271	7	.	.	PUNCT
taxlaw-2861	272	1	on	on	ADP
taxlaw-2861	272	2	tax’n	tax’n	NUM
taxlaw-2861	272	3	,	,	PUNCT
taxlaw-2861	272	4	jcs-3	jcs-3	NOUN
taxlaw-2861	272	5	-	-	SYM
taxlaw-2861	272	6	13	13	NUM
taxlaw-2861	272	7	,	,	PUNCT
taxlaw-2861	272	8	rep	rep	PROPN
taxlaw-2861	272	9	.	.	PROPN
taxlaw-2861	272	10	to	to	ADP
taxlaw-2861	272	11	the	the	DET
taxlaw-2861	272	12	house	house	NOUN
taxlaw-2861	272	13	comm	comm	NOUN
taxlaw-2861	272	14	.	.	PUNCT
taxlaw-2861	273	1	on	on	ADP
taxlaw-2861	273	2	ways	way	NOUN
taxlaw-2861	273	3	and	and	CCONJ
taxlaw-2861	273	4	means	mean	VERB
taxlaw-2861	273	5	on	on	ADP
taxlaw-2861	273	6	present	present	ADJ
taxlaw-2861	273	7	law	law	NOUN
taxlaw-2861	273	8	and	and	CCONJ
taxlaw-2861	273	9	suggestions	suggestion	NOUN
taxlaw-2861	273	10	for	for	ADP
taxlaw-2861	273	11	reform	reform	NOUN
taxlaw-2861	273	12	submitted	submit	VERB
taxlaw-2861	273	13	to	to	ADP
taxlaw-2861	273	14	the	the	DET
taxlaw-2861	273	15	tax	tax	NOUN
taxlaw-2861	273	16	reform	reform	NOUN
taxlaw-2861	273	17	working	work	VERB
taxlaw-2861	273	18	groups	group	NOUN
taxlaw-2861	273	19	58	58	NUM
taxlaw-2861	273	20	(	(	PUNCT
taxlaw-2861	273	21	2013	2013	NUM
taxlaw-2861	273	22	)	)	PUNCT
taxlaw-2861	273	23	;	;	PUNCT
taxlaw-2861	273	24	staff	staff	NOUN
taxlaw-2861	273	25	of	of	ADP
taxlaw-2861	273	26	the	the	DET
taxlaw-2861	273	27	j.	j.	PROPN
taxlaw-2861	273	28	comm	comm	NOUN
taxlaw-2861	273	29	.	.	PUNCT
taxlaw-2861	274	1	on	on	ADP
taxlaw-2861	274	2	tax’n	tax’n	NUM
taxlaw-2861	274	3	,	,	PUNCT
taxlaw-2861	274	4	jcx-41	jcx-41	NOUN
taxlaw-2861	274	5	-	-	SYM
taxlaw-2861	274	6	11	11	NUM
taxlaw-2861	274	7	,	,	PUNCT
taxlaw-2861	274	8	present	present	ADJ
taxlaw-2861	274	9	law	law	NOUN
taxlaw-2861	274	10	and	and	CCONJ
taxlaw-2861	274	11	background	background	NOUN
taxlaw-2861	274	12	relating	relate	VERB
taxlaw-2861	274	13	to	to	ADP
taxlaw-2861	274	14	tax	tax	NOUN
taxlaw-2861	274	15	treatment	treatment	NOUN
taxlaw-2861	274	16	of	of	ADP
taxlaw-2861	274	17	business	business	NOUN
taxlaw-2861	274	18	debt	debt	NOUN
taxlaw-2861	274	19	(	(	PUNCT
taxlaw-2861	274	20	2011	2011	NUM
taxlaw-2861	274	21	)	)	PUNCT
taxlaw-2861	274	22	;	;	PUNCT
taxlaw-2861	274	23	edward	edward	PROPN
taxlaw-2861	274	24	d.	d.	PROPN
taxlaw-2861	274	25	kleinbard	kleinbard	PROPN
taxlaw-2861	274	26	&	&	CCONJ
taxlaw-2861	274	27	erika	erika	PROPN
taxlaw-2861	274	28	w.	w.	PROPN
taxlaw-2861	274	29	nijenhuis	nijenhuis	PROPN
taxlaw-2861	274	30	,	,	PUNCT
taxlaw-2861	274	31	everything	everything	PRON
taxlaw-2861	274	32	i	i	PRON
taxlaw-2861	274	33	know	know	VERB
taxlaw-2861	274	34	about	about	ADP
taxlaw-2861	274	35	new	new	ADJ
taxlaw-2861	274	36	financial	financial	ADJ
taxlaw-2861	274	37	products	product	NOUN
taxlaw-2861	274	38	i	i	PRON
taxlaw-2861	274	39	learned	learn	VERB
taxlaw-2861	274	40	from	from	ADP
taxlaw-2861	274	41	decs	dec	NOUN
taxlaw-2861	274	42	,	,	PUNCT
taxlaw-2861	274	43	553	553	NUM
taxlaw-2861	274	44	pli	pli	PROPN
taxlaw-2861	274	45	/	/	SYM
taxlaw-2861	274	46	tax	tax	NOUN
taxlaw-2861	274	47	491	491	NUM
taxlaw-2861	274	48	(	(	PUNCT
taxlaw-2861	274	49	2002	2002	NUM
taxlaw-2861	274	50	)	)	PUNCT
taxlaw-2861	274	51	;	;	PUNCT
taxlaw-2861	274	52	michael	michael	PROPN
taxlaw-2861	274	53	s.	s.	PROPN
taxlaw-2861	274	54	farber	farber	PROPN
taxlaw-2861	274	55	,	,	PUNCT
taxlaw-2861	274	56	equity	equity	NOUN
taxlaw-2861	274	57	,	,	PUNCT
taxlaw-2861	274	58	debt	debt	NOUN
taxlaw-2861	274	59	,	,	PUNCT
taxlaw-2861	274	60	not	not	PART
taxlaw-2861	274	61	—	—	PUNCT
taxlaw-2861	274	62	the	the	DET
taxlaw-2861	274	63	tax	tax	NOUN
taxlaw-2861	274	64	treatment	treatment	NOUN
taxlaw-2861	274	65	of	of	ADP
taxlaw-2861	274	66	non	non	ADJ
taxlaw-2861	274	67	-	-	ADJ
taxlaw-2861	274	68	debt	debt	ADJ
taxlaw-2861	274	69	open	open	ADJ
taxlaw-2861	274	70	transactions	transaction	NOUN
taxlaw-2861	274	71	,	,	PUNCT
taxlaw-2861	274	72	60	60	NUM
taxlaw-2861	274	73	tax	tax	NOUN
taxlaw-2861	274	74	l.	l.	NOUN
taxlaw-2861	274	75	635	635	NUM
taxlaw-2861	274	76	,	,	PUNCT
taxlaw-2861	274	77	636	636	NUM
taxlaw-2861	274	78	(	(	PUNCT
taxlaw-2861	274	79	2007	2007	NUM
taxlaw-2861	274	80	)	)	PUNCT
taxlaw-2861	274	81	;	;	PUNCT
taxlaw-2861	274	82	bret	bret	PROPN
taxlaw-2861	274	83	wells	wells	PROPN
taxlaw-2861	274	84	,	,	PUNCT
taxlaw-2861	274	85	tax	tax	NOUN
taxlaw-2861	274	86	consequences	consequence	NOUN
taxlaw-2861	274	87	of	of	ADP
taxlaw-2861	274	88	participations	participation	NOUN
taxlaw-2861	274	89	in	in	ADP
taxlaw-2861	274	90	international	international	ADJ
taxlaw-2861	274	91	trade	trade	NOUN
taxlaw-2861	274	92	finance	finance	NOUN
taxlaw-2861	274	93	,	,	PUNCT
taxlaw-2861	274	94	13	13	NUM
taxlaw-2861	274	95	tax	tax	NOUN
taxlaw-2861	274	96	note	note	NOUN
taxlaw-2861	274	97	int’l	int’l	PRON
taxlaw-2861	274	98	23	23	NUM
taxlaw-2861	274	99	(	(	PUNCT
taxlaw-2861	274	100	dec	dec	PROPN
taxlaw-2861	274	101	.	.	PROPN
taxlaw-2861	274	102	2	2	NUM
taxlaw-2861	274	103	,	,	PUNCT
taxlaw-2861	274	104	1996	1996	NUM
taxlaw-2861	274	105	)	)	PUNCT
taxlaw-2861	274	106	.	.	PUNCT
taxlaw-2861	274	107	85	85	NUM
taxlaw-2861	274	108	the	the	DET
taxlaw-2861	274	109	characterization	characterization	NOUN
taxlaw-2861	274	110	of	of	ADP
taxlaw-2861	274	111	a	a	DET
taxlaw-2861	274	112	financial	financial	ADJ
taxlaw-2861	274	113	instrument	instrument	NOUN
taxlaw-2861	274	114	requires	require	VERB
taxlaw-2861	274	115	the	the	DET
taxlaw-2861	274	116	consideration	consideration	NOUN
taxlaw-2861	274	117	of	of	ADP
taxlaw-2861	274	118	numerous	numerous	ADJ
taxlaw-2861	274	119	factors	factor	NOUN
taxlaw-2861	274	120	,	,	PUNCT
taxlaw-2861	274	121	such	such	ADJ
taxlaw-2861	274	122	as	as	ADP
taxlaw-2861	274	123	(	(	PUNCT
taxlaw-2861	274	124	i	i	NOUN
taxlaw-2861	274	125	)	)	PUNCT
taxlaw-2861	274	126	the	the	DET
taxlaw-2861	274	127	parties	party	NOUN
taxlaw-2861	274	128	’	'	PUNCT
taxlaw-2861	274	129	intent	intent	NOUN
taxlaw-2861	274	130	,	,	PUNCT
taxlaw-2861	274	131	(	(	PUNCT
taxlaw-2861	274	132	ii	ii	NOUN
taxlaw-2861	274	133	)	)	PUNCT
taxlaw-2861	274	134	the	the	DET
taxlaw-2861	274	135	existence	existence	NOUN
taxlaw-2861	274	136	of	of	ADP
taxlaw-2861	274	137	an	an	DET
taxlaw-2861	274	138	unconditional	unconditional	ADJ
taxlaw-2861	274	139	promise	promise	NOUN
taxlaw-2861	274	140	to	to	PART
taxlaw-2861	274	141	pay	pay	VERB
taxlaw-2861	274	142	at	at	ADP
taxlaw-2861	274	143	a	a	DET
taxlaw-2861	274	144	fixed	fix	VERB
taxlaw-2861	274	145	maturity	maturity	NOUN
taxlaw-2861	274	146	date	date	NOUN
taxlaw-2861	274	147	;	;	PUNCT
taxlaw-2861	274	148	(	(	PUNCT
taxlaw-2861	274	149	iii	iii	X
taxlaw-2861	274	150	)	)	PUNCT
taxlaw-2861	274	151	the	the	DET
taxlaw-2861	274	152	provision	provision	NOUN
taxlaw-2861	274	153	of	of	ADP
taxlaw-2861	274	154	fixed	fix	VERB
taxlaw-2861	274	155	interest	interest	NOUN
taxlaw-2861	274	156	rates	rate	NOUN
taxlaw-2861	274	157	;	;	PUNCT
taxlaw-2861	274	158	(	(	PUNCT
taxlaw-2861	274	159	iv	iv	X
taxlaw-2861	274	160	)	)	PUNCT
taxlaw-2861	274	161	participation	participation	NOUN
taxlaw-2861	274	162	in	in	ADP
taxlaw-2861	274	163	profits	profit	NOUN
taxlaw-2861	274	164	;	;	PUNCT
taxlaw-2861	274	165	(	(	PUNCT
taxlaw-2861	274	166	v	v	X
taxlaw-2861	274	167	)	)	PUNCT
taxlaw-2861	274	168	the	the	DET
taxlaw-2861	274	169	adequacy	adequacy	NOUN
taxlaw-2861	274	170	of	of	ADP
taxlaw-2861	274	171	the	the	DET
taxlaw-2861	274	172	interest	interest	NOUN
taxlaw-2861	274	173	;	;	PUNCT
taxlaw-2861	274	174	(	(	PUNCT
taxlaw-2861	274	175	vi	vi	X
taxlaw-2861	274	176	)	)	PUNCT
taxlaw-2861	274	177	the	the	DET
taxlaw-2861	274	178	source	source	NOUN
taxlaw-2861	274	179	of	of	ADP
taxlaw-2861	274	180	payments	payment	NOUN
taxlaw-2861	274	181	(	(	PUNCT
taxlaw-2861	274	182	vii	vii	PROPN
taxlaw-2861	274	183	)	)	PUNCT
taxlaw-2861	274	184	participation	participation	NOUN
taxlaw-2861	274	185	in	in	ADP
taxlaw-2861	274	186	management	management	NOUN
taxlaw-2861	274	187	;	;	PUNCT
taxlaw-2861	274	188	(	(	PUNCT
taxlaw-2861	274	189	viii	viii	NOUN
taxlaw-2861	274	190	)	)	PUNCT
taxlaw-2861	274	191	the	the	DET
taxlaw-2861	274	192	extent	extent	NOUN
taxlaw-2861	274	193	of	of	ADP
taxlaw-2861	274	194	subordination	subordination	NOUN
taxlaw-2861	274	195	to	to	ADP
taxlaw-2861	274	196	the	the	DET
taxlaw-2861	274	197	claims	claim	NOUN
taxlaw-2861	274	198	of	of	ADP
taxlaw-2861	274	199	general	general	ADJ
taxlaw-2861	274	200	creditors	creditor	NOUN
taxlaw-2861	274	201	;	;	PUNCT
taxlaw-2861	274	202	(	(	PUNCT
taxlaw-2861	274	203	ix	ix	X
taxlaw-2861	274	204	)	)	PUNCT
taxlaw-2861	274	205	the	the	DET
taxlaw-2861	274	206	identity	identity	NOUN
taxlaw-2861	274	207	of	of	ADP
taxlaw-2861	274	208	interest	interest	NOUN
taxlaw-2861	274	209	between	between	ADP
taxlaw-2861	274	210	holders	holder	NOUN
taxlaw-2861	274	211	of	of	ADP
taxlaw-2861	274	212	the	the	DET
taxlaw-2861	274	213	instrument	instrument	NOUN
taxlaw-2861	274	214	and	and	CCONJ
taxlaw-2861	274	215	owners	owner	NOUN
taxlaw-2861	274	216	;	;	PUNCT
taxlaw-2861	274	217	(	(	PUNCT
taxlaw-2861	274	218	x	x	X
taxlaw-2861	274	219	)	)	PUNCT
taxlaw-2861	274	220	satisfaction	satisfaction	NOUN
taxlaw-2861	274	221	of	of	ADP
taxlaw-2861	274	222	the	the	DET
taxlaw-2861	274	223	independent	independent	ADJ
taxlaw-2861	274	224	creditor	creditor	NOUN
taxlaw-2861	274	225	test	test	NOUN
taxlaw-2861	274	226	;	;	PUNCT
taxlaw-2861	274	227	and	and	CCONJ
taxlaw-2861	274	228	(	(	PUNCT
taxlaw-2861	274	229	xi	xi	X
taxlaw-2861	274	230	)	)	PUNCT
taxlaw-2861	274	231	the	the	DET
taxlaw-2861	274	232	use	use	NOUN
taxlaw-2861	274	233	of	of	ADP
taxlaw-2861	274	234	the	the	DET
taxlaw-2861	274	235	funds	fund	NOUN
taxlaw-2861	274	236	.	.	PUNCT
taxlaw-2861	275	1	see	see	VERB
taxlaw-2861	275	2	i.r.c	i.r.c	NOUN
taxlaw-2861	275	3	.	.	PUNCT
taxlaw-2861	276	1	§	§	PROPN
taxlaw-2861	276	2	358(a	358(a	PROPN
taxlaw-2861	276	3	)	)	PUNCT
taxlaw-2861	276	4	;	;	PUNCT
taxlaw-2861	276	5	roth	roth	PROPN
taxlaw-2861	276	6	steel	steel	PROPN
taxlaw-2861	276	7	tube	tube	PROPN
taxlaw-2861	276	8	co.	co.	PROPN
taxlaw-2861	277	1	v.	v.	ADP
taxlaw-2861	277	2	comm’r	comm’r	PROPN
taxlaw-2861	277	3	,	,	PUNCT
taxlaw-2861	277	4	800	800	NUM
taxlaw-2861	277	5	f.2d	f.2d	ADP
taxlaw-2861	277	6	625	625	NUM
taxlaw-2861	277	7	(	(	PUNCT
taxlaw-2861	277	8	6th	6th	ADJ
taxlaw-2861	277	9	cir	cir	NOUN
taxlaw-2861	277	10	.	.	PUNCT
taxlaw-2861	277	11	1986	1986	NUM
taxlaw-2861	277	12	)	)	PUNCT
taxlaw-2861	277	13	,	,	PUNCT
taxlaw-2861	277	14	cert	cert	PROPN
taxlaw-2861	277	15	.	.	PUNCT
taxlaw-2861	277	16	denied	deny	VERB
taxlaw-2861	277	17	,	,	PUNCT
taxlaw-2861	278	1	481	481	NUM
taxlaw-2861	278	2	u.s	u.s	PROPN
taxlaw-2861	278	3	.	.	PROPN
taxlaw-2861	278	4	1014	1014	NUM
taxlaw-2861	278	5	(	(	PUNCT
taxlaw-2861	278	6	1987	1987	NUM
taxlaw-2861	278	7	)	)	PUNCT
taxlaw-2861	278	8	;	;	PUNCT
taxlaw-2861	278	9	estate	estate	NOUN
taxlaw-2861	278	10	of	of	ADP
taxlaw-2861	278	11	mixon	mixon	PROPN
taxlaw-2861	278	12	,	,	PUNCT
taxlaw-2861	278	13	jr	jr	PROPN
taxlaw-2861	278	14	.	.	PROPN
taxlaw-2861	279	1	v.	v.	PROPN
taxlaw-2861	279	2	united	united	PROPN
taxlaw-2861	279	3	states	states	PROPN
taxlaw-2861	279	4	,	,	PUNCT
taxlaw-2861	279	5	464	464	NUM
taxlaw-2861	279	6	f.2d	f.2d	ADP
taxlaw-2861	279	7	394	394	NUM
taxlaw-2861	279	8	(	(	PUNCT
taxlaw-2861	279	9	5th	5th	ADJ
taxlaw-2861	279	10	cir	cir	NOUN
taxlaw-2861	279	11	.	.	PROPN
taxlaw-2861	279	12	1972	1972	NUM
taxlaw-2861	279	13	)	)	PUNCT
taxlaw-2861	280	1	;	;	PUNCT
taxlaw-2861	280	2	fin	fin	NOUN
taxlaw-2861	280	3	hay	hay	PROPN
taxlaw-2861	280	4	realty	realty	PROPN
taxlaw-2861	280	5	,	,	PUNCT
taxlaw-2861	280	6	supra	supra	PROPN
taxlaw-2861	280	7	note	note	PROPN
taxlaw-2861	280	8	84	84	NUM
taxlaw-2861	280	9	;	;	PUNCT
taxlaw-2861	280	10	staff	staff	NOUN
taxlaw-2861	280	11	of	of	ADP
taxlaw-2861	280	12	the	the	DET
taxlaw-2861	280	13	j.	j.	PROPN
taxlaw-2861	280	14	comm	comm	NOUN
taxlaw-2861	280	15	.	.	PUNCT
taxlaw-2861	281	1	on	on	ADP
taxlaw-2861	281	2	tax’n	tax’n	NUM
taxlaw-2861	281	3	,	,	PUNCT
taxlaw-2861	281	4	jcs2017	jcs2017	ADV
taxlaw-2861	281	5	]	]	X
taxlaw-2861	281	6	social	social	ADJ
taxlaw-2861	281	7	impact	impact	NOUN
taxlaw-2861	281	8	bonds	bond	NOUN
taxlaw-2861	281	9	155	155	NUM
taxlaw-2861	281	10	plausibly	plausibly	ADV
taxlaw-2861	281	11	be	be	AUX
taxlaw-2861	281	12	characterized	characterize	VERB
taxlaw-2861	281	13	in	in	ADP
taxlaw-2861	281	14	several	several	ADJ
taxlaw-2861	281	15	different	different	ADJ
taxlaw-2861	281	16	ways.86	ways.86	NOUN
taxlaw-2861	281	17	this	this	DET
taxlaw-2861	281	18	uncertainty	uncertainty	NOUN
taxlaw-2861	281	19	exposes	expose	VERB
taxlaw-2861	281	20	a	a	DET
taxlaw-2861	281	21	private	private	ADJ
taxlaw-2861	281	22	sib	sib	NOUN
taxlaw-2861	281	23	investor	investor	NOUN
taxlaw-2861	281	24	to	to	PART
taxlaw-2861	281	25	tax	tax	NOUN
taxlaw-2861	281	26	compliance	compliance	NOUN
taxlaw-2861	281	27	risks	risk	NOUN
taxlaw-2861	281	28	,	,	PUNCT
taxlaw-2861	281	29	as	as	ADV
taxlaw-2861	281	30	well	well	ADV
taxlaw-2861	281	31	as	as	ADP
taxlaw-2861	281	32	to	to	ADP
taxlaw-2861	281	33	an	an	DET
taxlaw-2861	281	34	unpredictable	unpredictable	ADJ
taxlaw-2861	281	35	tax	tax	NOUN
taxlaw-2861	281	36	liability	liability	NOUN
taxlaw-2861	281	37	.	.	PUNCT
taxlaw-2861	282	1	for	for	ADP
taxlaw-2861	282	2	instance	instance	NOUN
taxlaw-2861	282	3	,	,	PUNCT
taxlaw-2861	282	4	the	the	DET
taxlaw-2861	282	5	tax	tax	NOUN
taxlaw-2861	282	6	law	law	NOUN
taxlaw-2861	282	7	may	may	AUX
taxlaw-2861	282	8	treat	treat	VERB
taxlaw-2861	282	9	sibs	sib	NOUN
taxlaw-2861	282	10	as	as	ADP
taxlaw-2861	282	11	debt	debt	NOUN
taxlaw-2861	282	12	instruments	instrument	NOUN
taxlaw-2861	282	13	.	.	PUNCT
taxlaw-2861	283	1	sibs	sib	NOUN
taxlaw-2861	283	2	are	be	AUX
taxlaw-2861	283	3	referred	refer	VERB
taxlaw-2861	283	4	to	to	ADP
taxlaw-2861	283	5	as	as	ADP
taxlaw-2861	283	6	“	"	PUNCT
taxlaw-2861	283	7	bonds	bond	NOUN
taxlaw-2861	283	8	”	"	PUNCT
taxlaw-2861	283	9	and	and	CCONJ
taxlaw-2861	283	10	the	the	DET
taxlaw-2861	283	11	majority	majority	NOUN
taxlaw-2861	283	12	of	of	ADP
taxlaw-2861	283	13	u.s	u.s	PROPN
taxlaw-2861	283	14	.	.	PROPN
taxlaw-2861	283	15	sib	sib	PROPN
taxlaw-2861	283	16	arrangements	arrangement	NOUN
taxlaw-2861	283	17	indicate	indicate	VERB
taxlaw-2861	283	18	that	that	SCONJ
taxlaw-2861	283	19	the	the	DET
taxlaw-2861	283	20	parties	party	NOUN
taxlaw-2861	283	21	intend	intend	VERB
taxlaw-2861	283	22	that	that	SCONJ
taxlaw-2861	283	23	the	the	DET
taxlaw-2861	283	24	instrument	instrument	NOUN
taxlaw-2861	283	25	be	be	AUX
taxlaw-2861	283	26	treated	treat	VERB
taxlaw-2861	283	27	as	as	ADP
taxlaw-2861	283	28	debt.87	debt.87	VERB
taxlaw-2861	283	29	in	in	ADP
taxlaw-2861	283	30	addition	addition	NOUN
taxlaw-2861	283	31	,	,	PUNCT
taxlaw-2861	283	32	several	several	ADJ
taxlaw-2861	283	33	other	other	ADJ
taxlaw-2861	283	34	factors	factor	NOUN
taxlaw-2861	283	35	may	may	AUX
taxlaw-2861	283	36	also	also	ADV
taxlaw-2861	283	37	weigh	weigh	VERB
taxlaw-2861	283	38	in	in	ADP
taxlaw-2861	283	39	favor	favor	NOUN
taxlaw-2861	283	40	of	of	ADP
taxlaw-2861	283	41	debt	debt	NOUN
taxlaw-2861	283	42	characterization	characterization	NOUN
taxlaw-2861	283	43	.	.	PUNCT
taxlaw-2861	284	1	specifically	specifically	ADV
taxlaw-2861	284	2	,	,	PUNCT
taxlaw-2861	284	3	the	the	DET
taxlaw-2861	284	4	rate	rate	NOUN
taxlaw-2861	284	5	of	of	ADP
taxlaw-2861	284	6	return	return	NOUN
taxlaw-2861	284	7	set	set	VERB
taxlaw-2861	284	8	forth	forth	ADV
taxlaw-2861	284	9	in	in	ADP
taxlaw-2861	284	10	a	a	DET
taxlaw-2861	284	11	typical	typical	ADJ
taxlaw-2861	284	12	sib	sib	NOUN
taxlaw-2861	284	13	arrangement	arrangement	NOUN
taxlaw-2861	284	14	is	be	AUX
taxlaw-2861	284	15	likely	likely	ADV
taxlaw-2861	284	16	considered	consider	VERB
taxlaw-2861	284	17	a	a	DET
taxlaw-2861	284	18	“	"	PUNCT
taxlaw-2861	284	19	reasonable	reasonable	ADJ
taxlaw-2861	284	20	”	"	PUNCT
taxlaw-2861	284	21	rate	rate	NOUN
taxlaw-2861	284	22	of	of	ADP
taxlaw-2861	284	23	return	return	NOUN
taxlaw-2861	284	24	,	,	PUNCT
taxlaw-2861	284	25	thereby	thereby	ADV
taxlaw-2861	284	26	supporting	support	VERB
taxlaw-2861	284	27	debt	debt	NOUN
taxlaw-2861	284	28	characterization	characterization	NOUN
taxlaw-2861	284	29	.	.	PUNCT
taxlaw-2861	285	1	the	the	DET
taxlaw-2861	285	2	source	source	NOUN
taxlaw-2861	285	3	of	of	ADP
taxlaw-2861	285	4	repayment	repayment	NOUN
taxlaw-2861	285	5	also	also	ADV
taxlaw-2861	285	6	suggests	suggest	VERB
taxlaw-2861	285	7	a	a	DET
taxlaw-2861	285	8	sib	sib	NOUN
taxlaw-2861	285	9	arrangement	arrangement	NOUN
taxlaw-2861	285	10	is	be	AUX
taxlaw-2861	285	11	akin	akin	ADJ
taxlaw-2861	285	12	to	to	ADP
taxlaw-2861	285	13	debt	debt	NOUN
taxlaw-2861	285	14	because	because	SCONJ
taxlaw-2861	285	15	a	a	DET
taxlaw-2861	285	16	state	state	NOUN
taxlaw-2861	285	17	or	or	CCONJ
taxlaw-2861	285	18	local	local	ADJ
taxlaw-2861	285	19	government	government	NOUN
taxlaw-2861	285	20	generally	generally	ADV
taxlaw-2861	285	21	guarantees	guarantee	VERB
taxlaw-2861	285	22	the	the	DET
taxlaw-2861	285	23	intermediary	intermediary	NOUN
taxlaw-2861	285	24	’s	’s	PART
taxlaw-2861	285	25	payments	payment	NOUN
taxlaw-2861	285	26	to	to	ADP
taxlaw-2861	285	27	investors	investor	NOUN
taxlaw-2861	285	28	upon	upon	SCONJ
taxlaw-2861	285	29	a	a	DET
taxlaw-2861	285	30	successful	successful	ADJ
taxlaw-2861	285	31	outcome.88	outcome.88	NOUN
taxlaw-2861	285	32	moreover	moreover	ADV
taxlaw-2861	285	33	,	,	PUNCT
taxlaw-2861	285	34	the	the	DET
taxlaw-2861	285	35	payment	payment	NOUN
taxlaw-2861	285	36	preference	preference	NOUN
taxlaw-2861	285	37	,	,	PUNCT
taxlaw-2861	285	38	which	which	PRON
taxlaw-2861	285	39	sib	sib	NOUN
taxlaw-2861	285	40	investors	investor	NOUN
taxlaw-2861	285	41	often	often	ADV
taxlaw-2861	285	42	receive	receive	VERB
taxlaw-2861	285	43	over	over	ADP
taxlaw-2861	285	44	other	other	ADJ
taxlaw-2861	285	45	claimants	claimant	NOUN
taxlaw-2861	285	46	,	,	PUNCT
taxlaw-2861	285	47	likely	likely	ADV
taxlaw-2861	285	48	also	also	ADV
taxlaw-2861	285	49	favors	favor	VERB
taxlaw-2861	285	50	debt	debt	NOUN
taxlaw-2861	285	51	characterization.89	characterization.89	NOUN
taxlaw-2861	285	52	finally	finally	ADV
taxlaw-2861	285	53	,	,	PUNCT
taxlaw-2861	285	54	several	several	ADJ
taxlaw-2861	285	55	other	other	ADJ
taxlaw-2861	285	56	factors	factor	NOUN
taxlaw-2861	285	57	are	be	AUX
taxlaw-2861	285	58	inconclusive	inconclusive	ADJ
taxlaw-2861	285	59	and	and	CCONJ
taxlaw-2861	285	60	do	do	AUX
taxlaw-2861	285	61	not	not	PART
taxlaw-2861	285	62	preclude	preclude	VERB
taxlaw-2861	285	63	debt	debt	NOUN
taxlaw-2861	285	64	characterization	characterization	NOUN
taxlaw-2861	285	65	,	,	PUNCT
taxlaw-2861	285	66	such	such	ADJ
taxlaw-2861	285	67	as	as	ADP
taxlaw-2861	285	68	the	the	DET
taxlaw-2861	285	69	provision	provision	NOUN
taxlaw-2861	285	70	of	of	ADP
taxlaw-2861	285	71	a	a	DET
taxlaw-2861	285	72	fixed	fix	VERB
taxlaw-2861	285	73	rate	rate	NOUN
taxlaw-2861	285	74	of	of	ADP
taxlaw-2861	285	75	interest	interest	NOUN
taxlaw-2861	285	76	whose	whose	DET
taxlaw-2861	285	77	payment	payment	NOUN
taxlaw-2861	285	78	is	be	AUX
taxlaw-2861	285	79	contingent	contingent	ADJ
taxlaw-2861	285	80	on	on	ADP
taxlaw-2861	285	81	the	the	DET
taxlaw-2861	285	82	success	success	NOUN
taxlaw-2861	285	83	of	of	ADP
taxlaw-2861	285	84	the	the	DET
taxlaw-2861	285	85	project	project	NOUN
taxlaw-2861	285	86	,	,	PUNCT
taxlaw-2861	285	87	or	or	CCONJ
taxlaw-2861	285	88	weigh	weigh	VERB
taxlaw-2861	285	89	only	only	ADV
taxlaw-2861	285	90	slightly	slightly	ADV
taxlaw-2861	285	91	in	in	ADP
taxlaw-2861	285	92	favor	favor	NOUN
taxlaw-2861	285	93	of	of	ADP
taxlaw-2861	285	94	debt	debt	NOUN
taxlaw-2861	285	95	characterization	characterization	NOUN
taxlaw-2861	285	96	,	,	PUNCT
taxlaw-2861	285	97	such	such	ADJ
taxlaw-2861	285	98	as	as	ADP
taxlaw-2861	285	99	the	the	DET
taxlaw-2861	285	100	limited	limited	ADJ
taxlaw-2861	285	101	rights	right	NOUN
taxlaw-2861	285	102	of	of	ADP
taxlaw-2861	285	103	sib	sib	NOUN
taxlaw-2861	285	104	investors	investor	NOUN
taxlaw-2861	285	105	to	to	PART
taxlaw-2861	285	106	participate	participate	VERB
taxlaw-2861	285	107	in	in	ADP
taxlaw-2861	285	108	management.90	management.90	NOUN
taxlaw-2861	285	109	alternatively	alternatively	ADV
taxlaw-2861	285	110	,	,	PUNCT
taxlaw-2861	285	111	current	current	ADJ
taxlaw-2861	285	112	law	law	NOUN
taxlaw-2861	285	113	may	may	AUX
taxlaw-2861	285	114	also	also	ADV
taxlaw-2861	285	115	treat	treat	VERB
taxlaw-2861	285	116	sibs	sib	NOUN
taxlaw-2861	285	117	as	as	SCONJ
taxlaw-2861	285	118	equity.91	equity.91	PROPN
taxlaw-2861	285	119	two	two	NUM
taxlaw-2861	285	120	factors	factor	NOUN
taxlaw-2861	285	121	potentially	potentially	ADV
taxlaw-2861	285	122	weigh	weigh	VERB
taxlaw-2861	285	123	in	in	ADP
taxlaw-2861	285	124	favor	favor	NOUN
taxlaw-2861	285	125	of	of	ADP
taxlaw-2861	285	126	equity	equity	NOUN
taxlaw-2861	285	127	characterization	characterization	NOUN
taxlaw-2861	285	128	.	.	PUNCT
taxlaw-2861	286	1	first	first	ADV
taxlaw-2861	286	2	,	,	PUNCT
taxlaw-2861	286	3	a	a	DET
taxlaw-2861	286	4	traditional	traditional	ADJ
taxlaw-2861	286	5	sib	sib	NOUN
taxlaw-2861	286	6	arrangement	arrangement	NOUN
taxlaw-2861	286	7	does	do	AUX
taxlaw-2861	286	8	not	not	PART
taxlaw-2861	286	9	necessarily	necessarily	ADV
taxlaw-2861	286	10	provide	provide	VERB
taxlaw-2861	286	11	an	an	DET
taxlaw-2861	286	12	unconditional	unconditional	ADJ
taxlaw-2861	286	13	promise	promise	NOUN
taxlaw-2861	286	14	to	to	PART
taxlaw-2861	286	15	pay	pay	VERB
taxlaw-2861	286	16	the	the	DET
taxlaw-2861	286	17	principal	principal	NOUN
taxlaw-2861	286	18	at	at	ADP
taxlaw-2861	286	19	a	a	DET
taxlaw-2861	286	20	fixed	fix	VERB
taxlaw-2861	286	21	maturity	maturity	NOUN
taxlaw-2861	286	22	date	date	NOUN
taxlaw-2861	286	23	,	,	PUNCT
taxlaw-2861	286	24	which	which	PRON
taxlaw-2861	286	25	is	be	AUX
taxlaw-2861	286	26	a	a	DET
taxlaw-2861	286	27	significant	significant	ADJ
taxlaw-2861	286	28	factor	factor	NOUN
taxlaw-2861	286	29	in	in	ADP
taxlaw-2861	286	30	the	the	DET
taxlaw-2861	286	31	debt	debt	NOUN
taxlaw-2861	286	32	/	/	SYM
taxlaw-2861	286	33	equity	equity	NOUN
taxlaw-2861	286	34	characterization	characterization	NOUN
taxlaw-2861	286	35	analysis.92	analysis.92	NOUN
taxlaw-2861	286	36	on	on	ADP
taxlaw-2861	286	37	the	the	DET
taxlaw-2861	286	38	one	one	NUM
taxlaw-2861	286	39	hand	hand	NOUN
taxlaw-2861	286	40	,	,	PUNCT
taxlaw-2861	286	41	the	the	DET
taxlaw-2861	286	42	sib	sib	NOUN
taxlaw-2861	286	43	investment	investment	NOUN
taxlaw-2861	286	44	provides	provide	VERB
taxlaw-2861	286	45	for	for	ADP
taxlaw-2861	286	46	a	a	DET
taxlaw-2861	286	47	fixed	fix	VERB
taxlaw-2861	286	48	maturity	maturity	NOUN
taxlaw-2861	286	49	date	date	NOUN
taxlaw-2861	286	50	.	.	PUNCT
taxlaw-2861	287	1	on	on	ADP
taxlaw-2861	287	2	the	the	DET
taxlaw-2861	287	3	other	other	ADJ
taxlaw-2861	287	4	hand	hand	NOUN
taxlaw-2861	287	5	,	,	PUNCT
taxlaw-2861	287	6	repayment	repayment	NOUN
taxlaw-2861	287	7	is	be	AUX
taxlaw-2861	287	8	contingent	contingent	ADJ
taxlaw-2861	287	9	on	on	ADP
taxlaw-2861	287	10	the	the	DET
taxlaw-2861	287	11	program	program	NOUN
taxlaw-2861	287	12	’s	’s	PART
taxlaw-2861	287	13	successful	successful	ADJ
taxlaw-2861	287	14	delivery	delivery	NOUN
taxlaw-2861	287	15	of	of	ADP
taxlaw-2861	287	16	social	social	ADJ
taxlaw-2861	287	17	outcomes	outcome	NOUN
taxlaw-2861	287	18	,	,	PUNCT
taxlaw-2861	287	19	which	which	PRON
taxlaw-2861	287	20	undermines	undermine	VERB
taxlaw-2861	287	21	the	the	DET
taxlaw-2861	287	22	requirement	requirement	NOUN
taxlaw-2861	287	23	that	that	SCONJ
taxlaw-2861	287	24	payment	payment	NOUN
taxlaw-2861	287	25	is	be	AUX
taxlaw-2861	287	26	unconditional	unconditional	ADJ
taxlaw-2861	287	27	.	.	PUNCT
taxlaw-2861	288	1	thus	thus	ADV
taxlaw-2861	288	2	,	,	PUNCT
taxlaw-2861	288	3	this	this	DET
taxlaw-2861	288	4	factor	factor	NOUN
taxlaw-2861	288	5	may	may	AUX
taxlaw-2861	288	6	point	point	VERB
taxlaw-2861	288	7	towards	towards	ADP
taxlaw-2861	288	8	an	an	DET
taxlaw-2861	288	9	equity	equity	NOUN
taxlaw-2861	288	10	characterization.93	characterization.93	NOUN
taxlaw-2861	288	11	second	second	ADJ
taxlaw-2861	288	12	,	,	PUNCT
taxlaw-2861	288	13	sib	sib	NOUN
taxlaw-2861	288	14	investors	investor	NOUN
taxlaw-2861	288	15	participate	participate	VERB
taxlaw-2861	288	16	in	in	ADP
taxlaw-2861	288	17	the	the	DET
taxlaw-2861	288	18	profits	profit	NOUN
taxlaw-2861	288	19	of	of	ADP
taxlaw-2861	288	20	the	the	DET
taxlaw-2861	288	21	enterprise	enterprise	NOUN
taxlaw-2861	288	22	,	,	PUNCT
taxlaw-2861	288	23	which	which	PRON
taxlaw-2861	288	24	is	be	AUX
taxlaw-2861	288	25	another	another	DET
taxlaw-2861	288	26	factor	factor	NOUN
taxlaw-2861	288	27	that	that	PRON
taxlaw-2861	288	28	favors	favor	VERB
taxlaw-2861	288	29	equity	equity	NOUN
taxlaw-2861	288	30	characterization.94	characterization.94	NOUN
taxlaw-2861	288	31	specifically	specifically	ADV
taxlaw-2861	288	32	,	,	PUNCT
taxlaw-2861	288	33	sib	sib	NOUN
taxlaw-2861	288	34	investors	investor	NOUN
taxlaw-2861	288	35	stand	stand	VERB
taxlaw-2861	288	36	to	to	PART
taxlaw-2861	288	37	gain	gain	VERB
taxlaw-2861	288	38	an	an	DET
taxlaw-2861	288	39	additional	additional	ADJ
taxlaw-2861	288	40	return	return	NOUN
taxlaw-2861	288	41	on	on	ADP
taxlaw-2861	288	42	their	their	PRON
taxlaw-2861	288	43	investment	investment	NOUN
taxlaw-2861	288	44	to	to	ADP
taxlaw-2861	288	45	the	the	DET
taxlaw-2861	288	46	extent	extent	NOUN
taxlaw-2861	288	47	the	the	DET
taxlaw-2861	288	48	sibfunded	sibfunded	ADJ
taxlaw-2861	288	49	program	program	NOUN
taxlaw-2861	288	50	exceeds	exceed	VERB
taxlaw-2861	288	51	pre	pre	ADJ
taxlaw-2861	288	52	-	-	ADJ
taxlaw-2861	288	53	determined	determined	ADJ
taxlaw-2861	288	54	outcome	outcome	NOUN
taxlaw-2861	288	55	metrics.95	metrics.95	NOUN
taxlaw-2861	288	56	generally	generally	ADV
taxlaw-2861	288	57	,	,	PUNCT
taxlaw-2861	288	58	the	the	DET
taxlaw-2861	288	59	amount	amount	NOUN
taxlaw-2861	288	60	of	of	ADP
taxlaw-2861	288	61	these	these	DET
taxlaw-2861	288	62	“	"	PUNCT
taxlaw-2861	288	63	success	success	NOUN
taxlaw-2861	288	64	payments	payment	NOUN
taxlaw-2861	288	65	”	"	PUNCT
taxlaw-2861	288	66	is	be	AUX
taxlaw-2861	288	67	based	base	VERB
taxlaw-2861	288	68	on	on	ADP
taxlaw-2861	288	69	the	the	DET
taxlaw-2861	288	70	cost	cost	NOUN
taxlaw-2861	288	71	-	-	PUNCT
taxlaw-2861	288	72	savings	saving	NOUN
taxlaw-2861	288	73	the	the	DET
taxlaw-2861	288	74	program	program	NOUN
taxlaw-2861	288	75	accrues	accrue	VERB
taxlaw-2861	288	76	to	to	ADP
taxlaw-2861	288	77	the	the	DET
taxlaw-2861	288	78	government	government	NOUN
taxlaw-2861	288	79	that	that	PRON
taxlaw-2861	288	80	initiated	initiate	VERB
taxlaw-2861	288	81	the	the	DET
taxlaw-2861	288	82	sib	sib	NOUN
taxlaw-2861	288	83	project.96	project.96	ADV
taxlaw-2861	288	84	however	however	ADV
taxlaw-2861	288	85	,	,	PUNCT
taxlaw-2861	288	86	sibs	sib	NOUN
taxlaw-2861	288	87	generally	generally	ADV
taxlaw-2861	288	88	also	also	ADV
taxlaw-2861	288	89	cap	cap	VERB
taxlaw-2861	288	90	the	the	DET
taxlaw-2861	288	91	profit	profit	NOUN
taxlaw-2861	288	92	potential	potential	NOUN
taxlaw-2861	288	93	of	of	ADP
taxlaw-2861	288	94	the	the	DET
taxlaw-2861	288	95	sib	sib	NOUN
taxlaw-2861	288	96	investor	investor	NOUN
taxlaw-2861	288	97	and	and	CCONJ
taxlaw-2861	288	98	the	the	DET
taxlaw-2861	288	99	profit	profit	NOUN
taxlaw-2861	288	100	participation	participation	NOUN
taxlaw-2861	288	101	is	be	AUX
taxlaw-2861	288	102	not	not	PART
taxlaw-2861	288	103	discretionary	discretionary	ADJ
taxlaw-2861	288	104	once	once	SCONJ
taxlaw-2861	288	105	the	the	DET
taxlaw-2861	288	106	3	3	NUM
taxlaw-2861	288	107	-	-	SYM
taxlaw-2861	288	108	13	13	NUM
taxlaw-2861	288	109	,	,	PUNCT
taxlaw-2861	288	110	supra	supra	NOUN
taxlaw-2861	288	111	note	note	NOUN
taxlaw-2861	288	112	84	84	NUM
taxlaw-2861	288	113	,	,	PUNCT
taxlaw-2861	288	114	at	at	ADP
taxlaw-2861	288	115	58	58	NUM
taxlaw-2861	288	116	;	;	PUNCT
taxlaw-2861	288	117	staff	staff	NOUN
taxlaw-2861	288	118	of	of	ADP
taxlaw-2861	288	119	the	the	DET
taxlaw-2861	288	120	j.	j.	PROPN
taxlaw-2861	288	121	comm	comm	NOUN
taxlaw-2861	288	122	.	.	PUNCT
taxlaw-2861	289	1	on	on	ADP
taxlaw-2861	289	2	tax’n	tax’n	NUM
taxlaw-2861	289	3	,	,	PUNCT
taxlaw-2861	289	4	jcx-41	jcx-41	NOUN
taxlaw-2861	289	5	-	-	SYM
taxlaw-2861	289	6	11	11	NUM
taxlaw-2861	289	7	,	,	PUNCT
taxlaw-2861	289	8	supra	supra	NOUN
taxlaw-2861	289	9	note	note	PROPN
taxlaw-2861	289	10	84	84	NUM
taxlaw-2861	289	11	;	;	PUNCT
taxlaw-2861	289	12	i.r.s	i.r.s	PROPN
taxlaw-2861	289	13	.	.	PUNCT
taxlaw-2861	290	1	notice	notice	VERB
taxlaw-2861	290	2	94	94	NUM
taxlaw-2861	290	3	-	-	SYM
taxlaw-2861	290	4	47	47	NUM
taxlaw-2861	290	5	,	,	PUNCT
taxlaw-2861	290	6	1994	1994	NUM
taxlaw-2861	290	7	-	-	SYM
taxlaw-2861	290	8	1	1	NUM
taxlaw-2861	290	9	c.b	c.b	PROPN
taxlaw-2861	290	10	.	.	PROPN
taxlaw-2861	290	11	357	357	NUM
taxlaw-2861	290	12	;	;	PUNCT
taxlaw-2861	290	13	farber	farber	PROPN
taxlaw-2861	290	14	,	,	PUNCT
taxlaw-2861	290	15	supra	supra	PROPN
taxlaw-2861	290	16	note	note	PROPN
taxlaw-2861	290	17	84	84	NUM
taxlaw-2861	290	18	,	,	PUNCT
taxlaw-2861	290	19	at	at	ADP
taxlaw-2861	290	20	645	645	NUM
taxlaw-2861	290	21	.	.	PUNCT
taxlaw-2861	290	22	86	86	NUM
taxlaw-2861	290	23	for	for	ADP
taxlaw-2861	290	24	a	a	DET
taxlaw-2861	290	25	detailed	detailed	ADJ
taxlaw-2861	290	26	analysis	analysis	NOUN
taxlaw-2861	290	27	of	of	ADP
taxlaw-2861	290	28	how	how	SCONJ
taxlaw-2861	290	29	sibs	sib	NOUN
taxlaw-2861	290	30	are	be	AUX
taxlaw-2861	290	31	likely	likely	ADV
taxlaw-2861	290	32	characterized	characterize	VERB
taxlaw-2861	290	33	for	for	ADP
taxlaw-2861	290	34	tax	tax	NOUN
taxlaw-2861	290	35	purposes	purpose	NOUN
taxlaw-2861	290	36	under	under	ADP
taxlaw-2861	290	37	current	current	ADJ
taxlaw-2861	290	38	law	law	NOUN
taxlaw-2861	290	39	,	,	PUNCT
taxlaw-2861	290	40	see	see	VERB
taxlaw-2861	290	41	mazur	mazur	PROPN
taxlaw-2861	290	42	,	,	PUNCT
taxlaw-2861	290	43	supra	supra	PROPN
taxlaw-2861	290	44	note	note	NOUN
taxlaw-2861	290	45	7	7	NUM
taxlaw-2861	290	46	,	,	PUNCT
taxlaw-2861	290	47	at	at	ADP
taxlaw-2861	290	48	446–66	446–66	NUM
taxlaw-2861	290	49	.	.	PUNCT
taxlaw-2861	291	1	87	87	NUM
taxlaw-2861	291	2	see	see	VERB
taxlaw-2861	291	3	,	,	PUNCT
taxlaw-2861	291	4	e.g.	e.g.	ADV
taxlaw-2861	291	5	,	,	PUNCT
taxlaw-2861	291	6	olson	olson	PROPN
taxlaw-2861	291	7	&	&	CCONJ
taxlaw-2861	291	8	phillips	phillips	PROPN
taxlaw-2861	291	9	,	,	PUNCT
taxlaw-2861	291	10	supra	supra	PROPN
taxlaw-2861	291	11	note	note	VERB
taxlaw-2861	291	12	73	73	NUM
taxlaw-2861	291	13	(	(	PUNCT
taxlaw-2861	291	14	describing	describe	VERB
taxlaw-2861	291	15	the	the	DET
taxlaw-2861	291	16	investment	investment	NOUN
taxlaw-2861	291	17	structure	structure	NOUN
taxlaw-2861	291	18	as	as	ADP
taxlaw-2861	291	19	a	a	DET
taxlaw-2861	291	20	multiple	multiple	ADJ
taxlaw-2861	291	21	draw	draw	NOUN
taxlaw-2861	291	22	term	term	NOUN
taxlaw-2861	291	23	loan	loan	NOUN
taxlaw-2861	291	24	to	to	ADP
taxlaw-2861	291	25	the	the	DET
taxlaw-2861	291	26	project	project	NOUN
taxlaw-2861	291	27	intermediary	intermediary	NOUN
taxlaw-2861	291	28	)	)	PUNCT
taxlaw-2861	291	29	;	;	PUNCT
taxlaw-2861	291	30	pay	pay	VERB
taxlaw-2861	291	31	for	for	ADP
taxlaw-2861	291	32	success	success	NOUN
taxlaw-2861	291	33	contract	contract	NOUN
taxlaw-2861	291	34	among	among	ADP
taxlaw-2861	291	35	the	the	DET
taxlaw-2861	291	36	commonwealth	commonwealth	NOUN
taxlaw-2861	291	37	of	of	ADP
taxlaw-2861	291	38	mass	mass	PROPN
taxlaw-2861	291	39	.	.	PROPN
taxlaw-2861	291	40	,	,	PUNCT
taxlaw-2861	291	41	roca	roca	PROPN
taxlaw-2861	291	42	,	,	PUNCT
taxlaw-2861	291	43	inc	inc	PROPN
taxlaw-2861	291	44	.	.	PROPN
taxlaw-2861	291	45	,	,	PUNCT
taxlaw-2861	291	46	and	and	CCONJ
taxlaw-2861	291	47	youth	youth	NOUN
taxlaw-2861	291	48	servs	servs	PROPN
taxlaw-2861	291	49	.	.	PUNCT
taxlaw-2861	291	50	inc	inc	PROPN
taxlaw-2861	291	51	.	.	PROPN
taxlaw-2861	291	52	(	(	PUNCT
taxlaw-2861	291	53	jan	jan	PROPN
taxlaw-2861	291	54	.	.	PROPN
taxlaw-2861	291	55	7	7	NUM
taxlaw-2861	291	56	,	,	PUNCT
taxlaw-2861	291	57	2014	2014	NUM
taxlaw-2861	291	58	)	)	PUNCT
taxlaw-2861	291	59	,	,	PUNCT
taxlaw-2861	291	60	http://www.thirdsectorcap.org/wpcontent/uploads/2015/03/final-pay-for-success-contract-executed-1-7-2013.pdf	http://www.thirdsectorcap.org/wpcontent/uploads/2015/03/final-pay-for-success-contract-executed-1-7-2013.pdf	X
taxlaw-2861	291	61	[	[	X
taxlaw-2861	291	62	https://perma.cc/34klllb8	https://perma.cc/34klllb8	X
taxlaw-2861	291	63	]	]	X
taxlaw-2861	291	64	(	(	PUNCT
taxlaw-2861	291	65	referring	refer	VERB
taxlaw-2861	291	66	to	to	ADP
taxlaw-2861	291	67	the	the	DET
taxlaw-2861	291	68	financing	financing	NOUN
taxlaw-2861	291	69	of	of	ADP
taxlaw-2861	291	70	a	a	DET
taxlaw-2861	291	71	sib	sib	NOUN
taxlaw-2861	291	72	launched	launch	VERB
taxlaw-2861	291	73	in	in	ADP
taxlaw-2861	291	74	massachussets	massachusset	NOUN
taxlaw-2861	291	75	to	to	PART
taxlaw-2861	291	76	target	target	VERB
taxlaw-2861	291	77	juvenile	juvenile	ADJ
taxlaw-2861	291	78	rescidivism	rescidivism	NOUN
taxlaw-2861	291	79	as	as	ADP
taxlaw-2861	291	80	a	a	DET
taxlaw-2861	291	81	loan	loan	NOUN
taxlaw-2861	291	82	)	)	PUNCT
taxlaw-2861	291	83	.	.	PUNCT
taxlaw-2861	292	1	88	88	NUM
taxlaw-2861	292	2	see	see	VERB
taxlaw-2861	292	3	mazur	mazur	PROPN
taxlaw-2861	292	4	,	,	PUNCT
taxlaw-2861	292	5	supra	supra	PROPN
taxlaw-2861	292	6	note	note	NOUN
taxlaw-2861	292	7	7	7	NUM
taxlaw-2861	292	8	,	,	PUNCT
taxlaw-2861	292	9	at	at	ADP
taxlaw-2861	292	10	453	453	NUM
taxlaw-2861	292	11	.	.	NUM
taxlaw-2861	292	12	89	89	NUM
taxlaw-2861	292	13	see	see	VERB
taxlaw-2861	292	14	i	i	PRON
taxlaw-2861	292	15	d.	d.	PROPN
taxlaw-2861	292	16	at	at	ADP
taxlaw-2861	292	17	454	454	NUM
taxlaw-2861	292	18	.	.	PUNCT
taxlaw-2861	293	1	90	90	NUM
taxlaw-2861	293	2	see	see	VERB
taxlaw-2861	293	3	i	i	PRON
taxlaw-2861	293	4	d.	d.	PROPN
taxlaw-2861	293	5	at	at	ADP
taxlaw-2861	293	6	453	453	NUM
taxlaw-2861	293	7	.	.	PUNCT
taxlaw-2861	293	8	91	91	NUM
taxlaw-2861	293	9	if	if	SCONJ
taxlaw-2861	293	10	a	a	DET
taxlaw-2861	293	11	sib	sib	NOUN
taxlaw-2861	293	12	arrangement	arrangement	NOUN
taxlaw-2861	293	13	is	be	AUX
taxlaw-2861	293	14	treated	treat	VERB
taxlaw-2861	293	15	as	as	ADP
taxlaw-2861	293	16	creating	create	VERB
taxlaw-2861	293	17	an	an	DET
taxlaw-2861	293	18	equity	equity	NOUN
taxlaw-2861	293	19	interest	interest	NOUN
taxlaw-2861	293	20	,	,	PUNCT
taxlaw-2861	293	21	it	it	PRON
taxlaw-2861	293	22	may	may	AUX
taxlaw-2861	293	23	result	result	VERB
taxlaw-2861	293	24	in	in	ADP
taxlaw-2861	293	25	the	the	DET
taxlaw-2861	293	26	creation	creation	NOUN
taxlaw-2861	293	27	of	of	ADP
taxlaw-2861	293	28	a	a	DET
taxlaw-2861	293	29	corporate	corporate	ADJ
taxlaw-2861	293	30	equity	equity	NOUN
taxlaw-2861	293	31	interest	interest	NOUN
taxlaw-2861	293	32	or	or	CCONJ
taxlaw-2861	293	33	a	a	DET
taxlaw-2861	293	34	partnership	partnership	NOUN
taxlaw-2861	293	35	interest	interest	NOUN
taxlaw-2861	293	36	or	or	CCONJ
taxlaw-2861	293	37	joint	joint	ADJ
taxlaw-2861	293	38	venture	venture	NOUN
taxlaw-2861	293	39	.	.	PUNCT
taxlaw-2861	294	1	see	see	VERB
taxlaw-2861	294	2	i	i	PRON
taxlaw-2861	294	3	d.	d.	PROPN
taxlaw-2861	294	4	at	at	ADP
taxlaw-2861	294	5	457	457	NUM
taxlaw-2861	294	6	.	.	PUNCT
taxlaw-2861	295	1	92	92	NUM
taxlaw-2861	295	2	see	see	VERB
taxlaw-2861	295	3	i	i	PRON
taxlaw-2861	295	4	d.	d.	PROPN
taxlaw-2861	295	5	at	at	ADP
taxlaw-2861	295	6	449	449	NUM
taxlaw-2861	295	7	.	.	PUNCT
taxlaw-2861	296	1	93	93	NUM
taxlaw-2861	296	2	see	see	VERB
taxlaw-2861	296	3	i	i	PRON
taxlaw-2861	296	4	d.	d.	PROPN
taxlaw-2861	296	5	94	94	NUM
taxlaw-2861	296	6	see	see	VERB
taxlaw-2861	296	7	william	william	PROPN
taxlaw-2861	296	8	t.	t.	PROPN
taxlaw-2861	296	9	plumb	plumb	PROPN
taxlaw-2861	296	10	,	,	PUNCT
taxlaw-2861	296	11	jr	jr	PROPN
taxlaw-2861	296	12	.	.	PROPN
taxlaw-2861	296	13	,	,	PUNCT
taxlaw-2861	296	14	the	the	DET
taxlaw-2861	296	15	federal	federal	ADJ
taxlaw-2861	296	16	income	income	NOUN
taxlaw-2861	296	17	tax	tax	NOUN
taxlaw-2861	296	18	significance	significance	NOUN
taxlaw-2861	296	19	of	of	ADP
taxlaw-2861	296	20	corporate	corporate	ADJ
taxlaw-2861	296	21	debt	debt	NOUN
taxlaw-2861	296	22	:	:	PUNCT
taxlaw-2861	296	23	a	a	DET
taxlaw-2861	296	24	critical	critical	ADJ
taxlaw-2861	296	25	analysis	analysis	NOUN
taxlaw-2861	296	26	and	and	CCONJ
taxlaw-2861	296	27	a	a	DET
taxlaw-2861	296	28	proposal	proposal	NOUN
taxlaw-2861	296	29	,	,	PUNCT
taxlaw-2861	296	30	26	26	NUM
taxlaw-2861	296	31	tax	tax	NOUN
taxlaw-2861	296	32	l.	l.	PROPN
taxlaw-2861	296	33	rev	rev	PROPN
taxlaw-2861	296	34	.	.	PROPN
taxlaw-2861	296	35	369	369	NUM
taxlaw-2861	296	36	,	,	PUNCT
taxlaw-2861	296	37	442	442	NUM
taxlaw-2861	296	38	(	(	PUNCT
taxlaw-2861	296	39	1970	1970	NUM
taxlaw-2861	296	40	)	)	PUNCT
taxlaw-2861	296	41	;	;	PUNCT
taxlaw-2861	296	42	mazur	mazur	PROPN
taxlaw-2861	296	43	,	,	PUNCT
taxlaw-2861	296	44	supra	supra	PROPN
taxlaw-2861	296	45	note	note	NOUN
taxlaw-2861	296	46	7	7	NUM
taxlaw-2861	296	47	,	,	PUNCT
taxlaw-2861	296	48	at	at	ADP
taxlaw-2861	296	49	451	451	NUM
taxlaw-2861	296	50	.	.	PUNCT
taxlaw-2861	297	1	95	95	NUM
taxlaw-2861	297	2	see	see	VERB
taxlaw-2861	297	3	supra	supra	PROPN
taxlaw-2861	297	4	notes	note	VERB
taxlaw-2861	297	5	10–16	10–16	NUM
taxlaw-2861	297	6	and	and	CCONJ
taxlaw-2861	297	7	accompanying	accompany	VERB
taxlaw-2861	297	8	text	text	NOUN
taxlaw-2861	297	9	.	.	PUNCT
taxlaw-2861	298	1	96	96	NUM
taxlaw-2861	298	2	see	see	VERB
taxlaw-2861	298	3	supra	supra	PROPN
taxlaw-2861	298	4	notes	note	VERB
taxlaw-2861	298	5	10–16	10–16	NUM
taxlaw-2861	298	6	and	and	CCONJ
taxlaw-2861	298	7	accompanying	accompany	VERB
taxlaw-2861	298	8	text	text	NOUN
taxlaw-2861	298	9	.	.	PUNCT
taxlaw-2861	299	1	156	156	NUM
taxlaw-2861	299	2	columbia	columbia	PROPN
taxlaw-2861	299	3	journal	journal	PROPN
taxlaw-2861	299	4	of	of	ADP
taxlaw-2861	299	5	tax	tax	NOUN
taxlaw-2861	299	6	law	law	NOUN
taxlaw-2861	299	7	[	[	X
taxlaw-2861	299	8	vol.9:141	vol.9:141	INTJ
taxlaw-2861	299	9	performance	performance	NOUN
taxlaw-2861	299	10	thresholds	threshold	NOUN
taxlaw-2861	299	11	are	be	AUX
taxlaw-2861	299	12	met	meet	VERB
taxlaw-2861	299	13	.	.	PUNCT
taxlaw-2861	300	1	thus	thus	ADV
taxlaw-2861	300	2	,	,	PUNCT
taxlaw-2861	300	3	although	although	SCONJ
taxlaw-2861	300	4	this	this	DET
taxlaw-2861	300	5	factor	factor	NOUN
taxlaw-2861	300	6	potentially	potentially	ADV
taxlaw-2861	300	7	suggests	suggest	VERB
taxlaw-2861	300	8	equity	equity	NOUN
taxlaw-2861	300	9	characterization	characterization	NOUN
taxlaw-2861	300	10	,	,	PUNCT
taxlaw-2861	300	11	it	it	PRON
taxlaw-2861	300	12	does	do	AUX
taxlaw-2861	300	13	not	not	PART
taxlaw-2861	300	14	definitively	definitively	ADV
taxlaw-2861	300	15	preclude	preclude	VERB
taxlaw-2861	300	16	debt	debt	NOUN
taxlaw-2861	300	17	characterization.97	characterization.97	NOUN
taxlaw-2861	300	18	it	it	PRON
taxlaw-2861	300	19	is	be	AUX
taxlaw-2861	300	20	also	also	ADV
taxlaw-2861	300	21	possible	possible	ADJ
taxlaw-2861	300	22	that	that	SCONJ
taxlaw-2861	300	23	a	a	DET
taxlaw-2861	300	24	sib	sib	NOUN
taxlaw-2861	300	25	arrangement	arrangement	NOUN
taxlaw-2861	300	26	is	be	AUX
taxlaw-2861	300	27	characterized	characterize	VERB
taxlaw-2861	300	28	as	as	ADP
taxlaw-2861	300	29	neither	neither	CCONJ
taxlaw-2861	300	30	debt	debt	NOUN
taxlaw-2861	300	31	nor	nor	CCONJ
taxlaw-2861	300	32	equity	equity	NOUN
taxlaw-2861	300	33	,	,	PUNCT
taxlaw-2861	300	34	but	but	CCONJ
taxlaw-2861	300	35	rather	rather	ADV
taxlaw-2861	300	36	as	as	ADP
taxlaw-2861	300	37	a	a	DET
taxlaw-2861	300	38	derivative	derivative	ADJ
taxlaw-2861	300	39	instrument	instrument	NOUN
taxlaw-2861	300	40	.	.	PUNCT
taxlaw-2861	301	1	a	a	DET
taxlaw-2861	301	2	sib	sib	NOUN
taxlaw-2861	301	3	arrangement	arrangement	NOUN
taxlaw-2861	301	4	has	have	VERB
taxlaw-2861	301	5	several	several	ADJ
taxlaw-2861	301	6	important	important	ADJ
taxlaw-2861	301	7	features	feature	NOUN
taxlaw-2861	301	8	in	in	ADP
taxlaw-2861	301	9	common	common	ADJ
taxlaw-2861	301	10	with	with	ADP
taxlaw-2861	301	11	derivative	derivative	ADJ
taxlaw-2861	301	12	instruments	instrument	NOUN
taxlaw-2861	301	13	,	,	PUNCT
taxlaw-2861	301	14	in	in	ADP
taxlaw-2861	301	15	general	general	ADJ
taxlaw-2861	301	16	,	,	PUNCT
taxlaw-2861	301	17	and	and	CCONJ
taxlaw-2861	301	18	more	more	ADV
taxlaw-2861	301	19	specifically	specifically	ADV
taxlaw-2861	301	20	with	with	ADP
taxlaw-2861	301	21	notional	notional	ADJ
taxlaw-2861	301	22	principal	principal	ADJ
taxlaw-2861	301	23	contracts	contract	NOUN
taxlaw-2861	301	24	.	.	PUNCT
taxlaw-2861	302	1	both	both	PRON
taxlaw-2861	302	2	sib	sib	NOUN
taxlaw-2861	302	3	arrangements	arrangement	NOUN
taxlaw-2861	302	4	and	and	CCONJ
taxlaw-2861	302	5	derivative	derivative	ADJ
taxlaw-2861	302	6	instruments	instrument	NOUN
taxlaw-2861	302	7	seek	seek	VERB
taxlaw-2861	302	8	to	to	PART
taxlaw-2861	302	9	shift	shift	VERB
taxlaw-2861	302	10	financial	financial	ADJ
taxlaw-2861	302	11	risks	risk	NOUN
taxlaw-2861	302	12	to	to	ADP
taxlaw-2861	302	13	another	another	DET
taxlaw-2861	302	14	party.98	party.98	ADJ
taxlaw-2861	302	15	both	both	DET
taxlaw-2861	302	16	instruments	instrument	NOUN
taxlaw-2861	302	17	also	also	ADV
taxlaw-2861	302	18	calculate	calculate	VERB
taxlaw-2861	302	19	payments	payment	NOUN
taxlaw-2861	302	20	based	base	VERB
taxlaw-2861	302	21	on	on	ADP
taxlaw-2861	302	22	the	the	DET
taxlaw-2861	302	23	value	value	NOUN
taxlaw-2861	302	24	of	of	ADP
taxlaw-2861	302	25	an	an	DET
taxlaw-2861	302	26	underlying	underlying	ADJ
taxlaw-2861	302	27	transaction	transaction	NOUN
taxlaw-2861	302	28	.	.	PUNCT
taxlaw-2861	303	1	99	99	NUM
taxlaw-2861	304	1	in	in	ADP
taxlaw-2861	304	2	addition	addition	NOUN
taxlaw-2861	304	3	,	,	PUNCT
taxlaw-2861	304	4	like	like	ADP
taxlaw-2861	304	5	prepaid	prepaid	ADJ
taxlaw-2861	304	6	swaps	swap	NOUN
taxlaw-2861	304	7	,	,	PUNCT
taxlaw-2861	304	8	a	a	DET
taxlaw-2861	304	9	type	type	NOUN
taxlaw-2861	304	10	of	of	ADP
taxlaw-2861	304	11	notional	notional	ADJ
taxlaw-2861	304	12	principal	principal	ADJ
taxlaw-2861	304	13	contract	contract	NOUN
taxlaw-2861	304	14	,	,	PUNCT
taxlaw-2861	304	15	sibs	sib	NOUN
taxlaw-2861	304	16	also	also	ADV
taxlaw-2861	304	17	require	require	VERB
taxlaw-2861	304	18	one	one	NUM
taxlaw-2861	304	19	party	party	NOUN
taxlaw-2861	304	20	to	to	PART
taxlaw-2861	304	21	pay	pay	VERB
taxlaw-2861	304	22	a	a	DET
taxlaw-2861	304	23	fixed	fix	VERB
taxlaw-2861	304	24	amount	amount	NOUN
taxlaw-2861	304	25	upfront	upfront	NOUN
taxlaw-2861	304	26	,	,	PUNCT
taxlaw-2861	304	27	while	while	SCONJ
taxlaw-2861	304	28	the	the	DET
taxlaw-2861	304	29	other	other	ADJ
taxlaw-2861	304	30	party	party	NOUN
taxlaw-2861	304	31	is	be	AUX
taxlaw-2861	304	32	contractually	contractually	ADV
taxlaw-2861	304	33	obligated	obligate	VERB
taxlaw-2861	304	34	to	to	PART
taxlaw-2861	304	35	make	make	VERB
taxlaw-2861	304	36	variable	variable	ADJ
taxlaw-2861	304	37	future	future	ADJ
taxlaw-2861	304	38	payments	payment	NOUN
taxlaw-2861	304	39	,	,	PUNCT
taxlaw-2861	304	40	which	which	PRON
taxlaw-2861	304	41	are	be	AUX
taxlaw-2861	304	42	calculated	calculate	VERB
taxlaw-2861	304	43	based	base	VERB
taxlaw-2861	304	44	on	on	ADP
taxlaw-2861	304	45	the	the	DET
taxlaw-2861	304	46	value	value	NOUN
taxlaw-2861	304	47	of	of	ADP
taxlaw-2861	304	48	the	the	DET
taxlaw-2861	304	49	underlying	underlie	VERB
taxlaw-2861	304	50	transaction	transaction	NOUN
taxlaw-2861	304	51	at	at	ADP
taxlaw-2861	304	52	a	a	DET
taxlaw-2861	304	53	particular	particular	ADJ
taxlaw-2861	304	54	date.100	date.100	NOUN
taxlaw-2861	304	55	to	to	PART
taxlaw-2861	304	56	summarize	summarize	VERB
taxlaw-2861	304	57	,	,	PUNCT
taxlaw-2861	304	58	a	a	DET
taxlaw-2861	304	59	traditional	traditional	ADJ
taxlaw-2861	304	60	sib	sib	NOUN
taxlaw-2861	304	61	arrangement	arrangement	NOUN
taxlaw-2861	304	62	can	can	AUX
taxlaw-2861	304	63	arguably	arguably	ADV
taxlaw-2861	304	64	be	be	AUX
taxlaw-2861	304	65	treated	treat	VERB
taxlaw-2861	304	66	as	as	ADP
taxlaw-2861	304	67	debt	debt	NOUN
taxlaw-2861	304	68	,	,	PUNCT
taxlaw-2861	304	69	equity	equity	NOUN
taxlaw-2861	304	70	or	or	CCONJ
taxlaw-2861	304	71	a	a	DET
taxlaw-2861	304	72	derivative	derivative	ADJ
taxlaw-2861	304	73	instrument	instrument	NOUN
taxlaw-2861	304	74	.	.	PUNCT
taxlaw-2861	305	1	there	there	PRON
taxlaw-2861	305	2	are	be	VERB
taxlaw-2861	305	3	factors	factor	NOUN
taxlaw-2861	305	4	that	that	PRON
taxlaw-2861	305	5	support	support	VERB
taxlaw-2861	305	6	each	each	PRON
taxlaw-2861	305	7	of	of	ADP
taxlaw-2861	305	8	these	these	DET
taxlaw-2861	305	9	characterizations	characterization	NOUN
taxlaw-2861	305	10	.	.	PUNCT
taxlaw-2861	306	1	taxpayers	taxpayer	NOUN
taxlaw-2861	306	2	and	and	CCONJ
taxlaw-2861	306	3	the	the	DET
taxlaw-2861	306	4	service	service	NOUN
taxlaw-2861	306	5	may	may	AUX
taxlaw-2861	306	6	disagree	disagree	VERB
taxlaw-2861	306	7	as	as	ADP
taxlaw-2861	306	8	to	to	ADP
taxlaw-2861	306	9	the	the	DET
taxlaw-2861	306	10	correct	correct	ADJ
taxlaw-2861	306	11	treatment	treatment	NOUN
taxlaw-2861	306	12	for	for	ADP
taxlaw-2861	306	13	tax	tax	NOUN
taxlaw-2861	306	14	purposes	purpose	NOUN
taxlaw-2861	306	15	,	,	PUNCT
taxlaw-2861	306	16	thereby	thereby	ADV
taxlaw-2861	306	17	affecting	affect	VERB
taxlaw-2861	306	18	a	a	DET
taxlaw-2861	306	19	sib	sib	NOUN
taxlaw-2861	306	20	investor	investor	NOUN
taxlaw-2861	306	21	’s	’s	PART
taxlaw-2861	306	22	ultimate	ultimate	ADJ
taxlaw-2861	306	23	tax	tax	NOUN
taxlaw-2861	306	24	liability	liability	NOUN
taxlaw-2861	306	25	.	.	PUNCT
taxlaw-2861	307	1	moreover	moreover	ADV
taxlaw-2861	307	2	,	,	PUNCT
taxlaw-2861	307	3	sibs	sib	NOUN
taxlaw-2861	307	4	are	be	AUX
taxlaw-2861	307	5	not	not	PART
taxlaw-2861	307	6	structured	structure	VERB
taxlaw-2861	307	7	uniformly	uniformly	ADV
taxlaw-2861	307	8	.	.	PUNCT
taxlaw-2861	308	1	certain	certain	ADJ
taxlaw-2861	308	2	modifications	modification	NOUN
taxlaw-2861	308	3	may	may	AUX
taxlaw-2861	308	4	change	change	VERB
taxlaw-2861	308	5	the	the	DET
taxlaw-2861	308	6	tax	tax	NOUN
taxlaw-2861	308	7	classification	classification	NOUN
taxlaw-2861	308	8	,	,	PUNCT
taxlaw-2861	308	9	and	and	CCONJ
taxlaw-2861	308	10	as	as	SCONJ
taxlaw-2861	308	11	sibs	sib	NOUN
taxlaw-2861	308	12	continue	continue	VERB
taxlaw-2861	308	13	to	to	PART
taxlaw-2861	308	14	evolve	evolve	VERB
taxlaw-2861	308	15	,	,	PUNCT
taxlaw-2861	308	16	the	the	DET
taxlaw-2861	308	17	characterization	characterization	NOUN
taxlaw-2861	308	18	analysis	analysis	NOUN
taxlaw-2861	308	19	also	also	ADV
taxlaw-2861	308	20	may	may	AUX
taxlaw-2861	308	21	lead	lead	VERB
taxlaw-2861	308	22	to	to	ADP
taxlaw-2861	308	23	different	different	ADJ
taxlaw-2861	308	24	results	result	NOUN
taxlaw-2861	308	25	.	.	PUNCT
taxlaw-2861	309	1	b.	b.	PROPN
taxlaw-2861	309	2	unavailable	unavailable	ADJ
taxlaw-2861	309	3	tax	tax	NOUN
taxlaw-2861	309	4	preferences	preference	NOUN
taxlaw-2861	309	5	the	the	DET
taxlaw-2861	309	6	tax	tax	NOUN
taxlaw-2861	309	7	preferences	preference	NOUN
taxlaw-2861	309	8	that	that	SCONJ
taxlaw-2861	309	9	the	the	DET
taxlaw-2861	309	10	federal	federal	ADJ
taxlaw-2861	309	11	government	government	NOUN
taxlaw-2861	309	12	currently	currently	ADV
taxlaw-2861	309	13	extends	extend	VERB
taxlaw-2861	309	14	to	to	ADP
taxlaw-2861	309	15	traditional	traditional	ADJ
taxlaw-2861	309	16	equity	equity	NOUN
taxlaw-2861	309	17	investments	investment	NOUN
taxlaw-2861	309	18	,	,	PUNCT
taxlaw-2861	309	19	municipal	municipal	ADJ
taxlaw-2861	309	20	bonds	bond	NOUN
taxlaw-2861	309	21	,	,	PUNCT
taxlaw-2861	309	22	and	and	CCONJ
taxlaw-2861	309	23	charitable	charitable	ADJ
taxlaw-2861	309	24	donations	donation	NOUN
taxlaw-2861	309	25	likely	likely	ADV
taxlaw-2861	309	26	do	do	AUX
taxlaw-2861	309	27	not	not	PART
taxlaw-2861	309	28	apply	apply	VERB
taxlaw-2861	309	29	to	to	ADP
taxlaw-2861	309	30	traditional	traditional	ADJ
taxlaw-2861	309	31	sib	sib	NOUN
taxlaw-2861	309	32	investments	investment	NOUN
taxlaw-2861	309	33	.	.	PUNCT
taxlaw-2861	310	1	as	as	ADP
taxlaw-2861	310	2	a	a	DET
taxlaw-2861	310	3	result	result	NOUN
taxlaw-2861	310	4	,	,	PUNCT
taxlaw-2861	310	5	private	private	ADJ
taxlaw-2861	310	6	investors	investor	NOUN
taxlaw-2861	310	7	who	who	PRON
taxlaw-2861	310	8	participate	participate	VERB
taxlaw-2861	310	9	in	in	ADP
taxlaw-2861	310	10	sibs	sib	NOUN
taxlaw-2861	310	11	do	do	AUX
taxlaw-2861	310	12	not	not	PART
taxlaw-2861	310	13	currently	currently	ADV
taxlaw-2861	310	14	enjoy	enjoy	VERB
taxlaw-2861	310	15	tax	tax	NOUN
taxlaw-2861	310	16	benefits	benefit	NOUN
taxlaw-2861	310	17	,	,	PUNCT
taxlaw-2861	310	18	such	such	ADJ
taxlaw-2861	310	19	as	as	ADP
taxlaw-2861	310	20	preferential	preferential	ADJ
taxlaw-2861	310	21	tax	tax	NOUN
taxlaw-2861	310	22	rates	rate	NOUN
taxlaw-2861	310	23	,	,	PUNCT
taxlaw-2861	310	24	tax	tax	NOUN
taxlaw-2861	310	25	-	-	PUNCT
taxlaw-2861	310	26	exempt	exempt	ADJ
taxlaw-2861	310	27	treatment	treatment	NOUN
taxlaw-2861	310	28	,	,	PUNCT
taxlaw-2861	310	29	or	or	CCONJ
taxlaw-2861	310	30	an	an	DET
taxlaw-2861	310	31	upfront	upfront	ADJ
taxlaw-2861	310	32	deduction	deduction	NOUN
taxlaw-2861	310	33	.	.	PUNCT
taxlaw-2861	311	1	1	1	X
taxlaw-2861	311	2	.	.	X
taxlaw-2861	311	3	preferential	preferential	ADJ
taxlaw-2861	311	4	tax	tax	NOUN
taxlaw-2861	311	5	rates	rate	NOUN
taxlaw-2861	311	6	in	in	ADP
taxlaw-2861	311	7	general	general	ADJ
taxlaw-2861	311	8	,	,	PUNCT
taxlaw-2861	311	9	qualified	qualified	ADJ
taxlaw-2861	311	10	dividends	dividend	NOUN
taxlaw-2861	311	11	and	and	CCONJ
taxlaw-2861	311	12	capital	capital	NOUN
taxlaw-2861	311	13	gains	gain	NOUN
taxlaw-2861	311	14	are	be	AUX
taxlaw-2861	311	15	subject	subject	ADJ
taxlaw-2861	311	16	to	to	ADP
taxlaw-2861	311	17	preferential	preferential	ADJ
taxlaw-2861	311	18	tax	tax	NOUN
taxlaw-2861	311	19	treatment.101	treatment.101	NOUN
taxlaw-2861	311	20	these	these	DET
taxlaw-2861	311	21	forms	form	NOUN
taxlaw-2861	311	22	of	of	ADP
taxlaw-2861	311	23	income	income	NOUN
taxlaw-2861	311	24	are	be	AUX
taxlaw-2861	311	25	subject	subject	ADJ
taxlaw-2861	311	26	to	to	ADP
taxlaw-2861	311	27	tax	tax	NOUN
taxlaw-2861	311	28	at	at	ADP
taxlaw-2861	311	29	a	a	DET
taxlaw-2861	311	30	maximum	maximum	ADJ
taxlaw-2861	311	31	rate	rate	NOUN
taxlaw-2861	311	32	of	of	ADP
taxlaw-2861	311	33	20%,102	20%,102	NUM
taxlaw-2861	311	34	rather	rather	ADV
taxlaw-2861	311	35	than	than	ADP
taxlaw-2861	311	36	the	the	DET
taxlaw-2861	311	37	39.6	39.6	NUM
taxlaw-2861	311	38	%	%	NOUN
taxlaw-2861	311	39	tax	tax	NOUN
taxlaw-2861	311	40	rate	rate	NOUN
taxlaw-2861	311	41	imposed	impose	VERB
taxlaw-2861	311	42	on	on	ADP
taxlaw-2861	311	43	other	other	ADJ
taxlaw-2861	311	44	forms	form	NOUN
taxlaw-2861	311	45	of	of	ADP
taxlaw-2861	311	46	income.103	income.103	PROPN
taxlaw-2861	311	47	even	even	ADV
taxlaw-2861	311	48	though	though	SCONJ
taxlaw-2861	311	49	a	a	DET
taxlaw-2861	311	50	sib	sib	NOUN
taxlaw-2861	311	51	arrangement	arrangement	NOUN
taxlaw-2861	311	52	may	may	AUX
taxlaw-2861	311	53	be	be	AUX
taxlaw-2861	311	54	treated	treat	VERB
taxlaw-2861	311	55	as	as	ADP
taxlaw-2861	311	56	an	an	DET
taxlaw-2861	311	57	equity	equity	NOUN
taxlaw-2861	311	58	interest	interest	NOUN
taxlaw-2861	311	59	under	under	ADP
taxlaw-2861	311	60	certain	certain	ADJ
taxlaw-2861	311	61	circumstances	circumstance	NOUN
taxlaw-2861	311	62	,	,	PUNCT
taxlaw-2861	311	63	a	a	DET
taxlaw-2861	311	64	traditional	traditional	ADJ
taxlaw-2861	311	65	sib	sib	NOUN
taxlaw-2861	311	66	arrangement	arrangement	NOUN
taxlaw-2861	311	67	would	would	AUX
taxlaw-2861	311	68	most	most	ADV
taxlaw-2861	311	69	likely	likely	ADV
taxlaw-2861	311	70	not	not	PART
taxlaw-2861	311	71	be	be	AUX
taxlaw-2861	311	72	treated	treat	VERB
taxlaw-2861	311	73	as	as	ADP
taxlaw-2861	311	74	equity	equity	NOUN
taxlaw-2861	311	75	for	for	ADP
taxlaw-2861	311	76	tax	tax	NOUN
taxlaw-2861	311	77	purposes.104	purposes.104	PROPN
taxlaw-2861	311	78	accordingly	accordingly	ADV
taxlaw-2861	311	79	,	,	PUNCT
taxlaw-2861	311	80	income	income	NOUN
taxlaw-2861	311	81	generated	generate	VERB
taxlaw-2861	311	82	by	by	ADP
taxlaw-2861	311	83	a	a	DET
taxlaw-2861	311	84	sib	sib	NOUN
taxlaw-2861	311	85	investment	investment	NOUN
taxlaw-2861	311	86	would	would	AUX
taxlaw-2861	311	87	not	not	PART
taxlaw-2861	311	88	benefit	benefit	VERB
taxlaw-2861	311	89	from	from	ADP
taxlaw-2861	311	90	these	these	DET
taxlaw-2861	311	91	preferential	preferential	ADJ
taxlaw-2861	311	92	tax	tax	NOUN
taxlaw-2861	311	93	rates	rate	NOUN
taxlaw-2861	311	94	.	.	PUNCT
taxlaw-2861	312	1	97	97	NUM
taxlaw-2861	312	2	see	see	VERB
taxlaw-2861	312	3	mazur	mazur	PROPN
taxlaw-2861	312	4	,	,	PUNCT
taxlaw-2861	312	5	supra	supra	PROPN
taxlaw-2861	312	6	note	note	NOUN
taxlaw-2861	312	7	7	7	NUM
taxlaw-2861	312	8	,	,	PUNCT
taxlaw-2861	312	9	at	at	ADP
taxlaw-2861	312	10	451	451	NUM
taxlaw-2861	312	11	.	.	PUNCT
taxlaw-2861	313	1	98	98	NUM
taxlaw-2861	313	2	see	see	VERB
taxlaw-2861	313	3	boris	boris	PROPN
taxlaw-2861	313	4	i.	i.	PROPN
taxlaw-2861	313	5	bittker	bittker	PROPN
taxlaw-2861	313	6	&	&	CCONJ
taxlaw-2861	313	7	lawrence	lawrence	PROPN
taxlaw-2861	313	8	lokken	lokken	PROPN
taxlaw-2861	313	9	,	,	PUNCT
taxlaw-2861	313	10	federal	federal	ADJ
taxlaw-2861	313	11	taxation	taxation	NOUN
taxlaw-2861	313	12	of	of	ADP
taxlaw-2861	313	13	income	income	NOUN
taxlaw-2861	313	14	,	,	PUNCT
taxlaw-2861	313	15	estates	estate	NOUN
taxlaw-2861	313	16	and	and	CCONJ
taxlaw-2861	313	17	gifts	gift	NOUN
taxlaw-2861	313	18	¶	¶	PROPN
taxlaw-2861	313	19	57.1	57.1	NUM
taxlaw-2861	313	20	(	(	PUNCT
taxlaw-2861	313	21	2017	2017	NUM
taxlaw-2861	313	22	)	)	PUNCT
taxlaw-2861	313	23	(	(	PUNCT
taxlaw-2861	313	24	quoting	quote	VERB
taxlaw-2861	313	25	c.t	c.t	PROPN
taxlaw-2861	313	26	.	.	PROPN
taxlaw-2861	313	27	plambeck	plambeck	PROPN
taxlaw-2861	313	28	et	et	PROPN
taxlaw-2861	313	29	al	al	PROPN
taxlaw-2861	313	30	.	.	PROPN
taxlaw-2861	313	31	,	,	PUNCT
taxlaw-2861	313	32	general	general	ADJ
taxlaw-2861	313	33	report	report	NOUN
taxlaw-2861	313	34	,	,	PUNCT
taxlaw-2861	313	35	80b	80b	X
taxlaw-2861	313	36	cahiers	cahiers	PROPN
taxlaw-2861	313	37	de	de	X
taxlaw-2861	313	38	droit	droit	X
taxlaw-2861	313	39	fiscal	fiscal	ADJ
taxlaw-2861	313	40	int’l	int’l	NUM
taxlaw-2861	313	41	653	653	NUM
taxlaw-2861	313	42	,	,	PUNCT
taxlaw-2861	313	43	657	657	NUM
taxlaw-2861	313	44	(	(	PUNCT
taxlaw-2861	313	45	1995	1995	NUM
taxlaw-2861	313	46	)	)	PUNCT
taxlaw-2861	313	47	)	)	PUNCT
taxlaw-2861	314	1	(	(	PUNCT
taxlaw-2861	314	2	defining	define	VERB
taxlaw-2861	314	3	a	a	DET
taxlaw-2861	314	4	derivative	derivative	ADJ
taxlaw-2861	314	5	instrument	instrument	NOUN
taxlaw-2861	314	6	as	as	ADP
taxlaw-2861	314	7	a	a	DET
taxlaw-2861	314	8	“	"	PUNCT
taxlaw-2861	314	9	risk	risk	NOUN
taxlaw-2861	314	10	-	-	PUNCT
taxlaw-2861	314	11	shifting	shift	VERB
taxlaw-2861	314	12	financial	financial	ADJ
taxlaw-2861	314	13	contract	contract	NOUN
taxlaw-2861	314	14	…	…	PUNCT
taxlaw-2861	314	15	whose	whose	DET
taxlaw-2861	314	16	payment	payment	NOUN
taxlaw-2861	314	17	terms	term	NOUN
taxlaw-2861	314	18	are	be	AUX
taxlaw-2861	314	19	determined	determine	VERB
taxlaw-2861	314	20	by	by	ADP
taxlaw-2861	314	21	or	or	CCONJ
taxlaw-2861	314	22	derive	derive	VERB
taxlaw-2861	314	23	from	from	ADP
taxlaw-2861	314	24	the	the	DET
taxlaw-2861	314	25	value	value	NOUN
taxlaw-2861	314	26	of	of	ADP
taxlaw-2861	314	27	the	the	DET
taxlaw-2861	314	28	underlying	underlying	ADJ
taxlaw-2861	314	29	transaction	transaction	NOUN
taxlaw-2861	314	30	”	"	PUNCT
taxlaw-2861	314	31	)	)	PUNCT
taxlaw-2861	314	32	;	;	PUNCT
taxlaw-2861	314	33	mazur	mazur	PROPN
taxlaw-2861	314	34	,	,	PUNCT
taxlaw-2861	314	35	supra	supra	PROPN
taxlaw-2861	314	36	note	note	NOUN
taxlaw-2861	314	37	7	7	NUM
taxlaw-2861	314	38	,	,	PUNCT
taxlaw-2861	314	39	at	at	ADP
taxlaw-2861	314	40	462	462	NUM
taxlaw-2861	314	41	.	.	PUNCT
taxlaw-2861	315	1	99	99	NUM
taxlaw-2861	315	2	see	see	VERB
taxlaw-2861	315	3	bittker	bittker	NOUN
taxlaw-2861	315	4	&	&	CCONJ
taxlaw-2861	315	5	lokken	lokken	PROPN
taxlaw-2861	315	6	,	,	PUNCT
taxlaw-2861	315	7	supra	supra	PROPN
taxlaw-2861	315	8	note	note	PROPN
taxlaw-2861	315	9	98	98	NUM
taxlaw-2861	315	10	;	;	PUNCT
taxlaw-2861	315	11	mazur	mazur	PROPN
taxlaw-2861	315	12	,	,	PUNCT
taxlaw-2861	315	13	supra	supra	PROPN
taxlaw-2861	315	14	note	note	NOUN
taxlaw-2861	315	15	7	7	NUM
taxlaw-2861	315	16	,	,	PUNCT
taxlaw-2861	315	17	at	at	ADP
taxlaw-2861	315	18	451	451	NUM
taxlaw-2861	315	19	.	.	PUNCT
taxlaw-2861	315	20	100	100	NUM
taxlaw-2861	315	21	see	see	VERB
taxlaw-2861	315	22	mazur	mazur	PROPN
taxlaw-2861	315	23	,	,	PUNCT
taxlaw-2861	315	24	supra	supra	PROPN
taxlaw-2861	315	25	note	note	NOUN
taxlaw-2861	315	26	7	7	NUM
taxlaw-2861	315	27	,	,	PUNCT
taxlaw-2861	315	28	at	at	ADP
taxlaw-2861	315	29	463	463	NUM
taxlaw-2861	315	30	.	.	PUNCT
taxlaw-2861	316	1	a	a	DET
taxlaw-2861	316	2	sib	sib	NOUN
taxlaw-2861	316	3	instrument	instrument	NOUN
taxlaw-2861	316	4	also	also	ADV
taxlaw-2861	316	5	has	have	VERB
taxlaw-2861	316	6	several	several	ADJ
taxlaw-2861	316	7	features	feature	NOUN
taxlaw-2861	316	8	in	in	ADP
taxlaw-2861	316	9	common	common	ADJ
taxlaw-2861	316	10	with	with	ADP
taxlaw-2861	316	11	a	a	DET
taxlaw-2861	316	12	cash	cash	NOUN
taxlaw-2861	316	13	-	-	PUNCT
taxlaw-2861	316	14	settled	settle	VERB
taxlaw-2861	316	15	prepaid	prepay	VERB
taxlaw-2861	316	16	forward	forward	ADJ
taxlaw-2861	316	17	contract	contract	NOUN
taxlaw-2861	316	18	.	.	PUNCT
taxlaw-2861	317	1	see	see	VERB
taxlaw-2861	317	2	i	i	PRON
taxlaw-2861	317	3	d.	d.	PROPN
taxlaw-2861	317	4	101	101	NUM
taxlaw-2861	317	5	i.r.c	i.r.c	NOUN
taxlaw-2861	317	6	.	.	PUNCT
taxlaw-2861	318	1	§	§	PROPN
taxlaw-2861	318	2	1(h)(1	1(h)(1	NUM
taxlaw-2861	318	3	)	)	PUNCT
taxlaw-2861	318	4	,	,	PUNCT
taxlaw-2861	318	5	(	(	PUNCT
taxlaw-2861	318	6	11	11	NUM
taxlaw-2861	318	7	)	)	PUNCT
taxlaw-2861	318	8	.	.	PUNCT
taxlaw-2861	319	1	102	102	NUM
taxlaw-2861	319	2	because	because	SCONJ
taxlaw-2861	319	3	of	of	ADP
taxlaw-2861	319	4	the	the	DET
taxlaw-2861	319	5	3.8	3.8	NUM
taxlaw-2861	319	6	%	%	NOUN
taxlaw-2861	319	7	surtax	surtax	NOUN
taxlaw-2861	319	8	imposed	impose	VERB
taxlaw-2861	319	9	on	on	ADP
taxlaw-2861	319	10	net	net	ADJ
taxlaw-2861	319	11	investment	investment	NOUN
taxlaw-2861	319	12	income	income	NOUN
taxlaw-2861	319	13	,	,	PUNCT
taxlaw-2861	319	14	this	this	DET
taxlaw-2861	319	15	top	top	ADJ
taxlaw-2861	319	16	federal	federal	ADJ
taxlaw-2861	319	17	tax	tax	NOUN
taxlaw-2861	319	18	rate	rate	NOUN
taxlaw-2861	319	19	on	on	ADP
taxlaw-2861	319	20	capital	capital	NOUN
taxlaw-2861	319	21	gains	gain	NOUN
taxlaw-2861	319	22	is	be	AUX
taxlaw-2861	319	23	effectively	effectively	ADV
taxlaw-2861	319	24	23.8	23.8	NUM
taxlaw-2861	319	25	%	%	NOUN
taxlaw-2861	319	26	.	.	PUNCT
taxlaw-2861	320	1	see	see	VERB
taxlaw-2861	320	2	i.r.c	i.r.c	NOUN
taxlaw-2861	320	3	.	.	PUNCT
taxlaw-2861	321	1	§	§	PROPN
taxlaw-2861	321	2	1411	1411	NUM
taxlaw-2861	321	3	.	.	PUNCT
taxlaw-2861	321	4	103	103	NUM
taxlaw-2861	321	5	see	see	NOUN
taxlaw-2861	321	6	i.r.c	i.r.c	NOUN
taxlaw-2861	321	7	.	.	PUNCT
taxlaw-2861	322	1	§	§	PROPN
taxlaw-2861	322	2	1	1	NUM
taxlaw-2861	322	3	.	.	NUM
taxlaw-2861	322	4	104	104	NUM
taxlaw-2861	322	5	for	for	ADP
taxlaw-2861	322	6	a	a	DET
taxlaw-2861	322	7	thorough	thorough	ADJ
taxlaw-2861	322	8	discussion	discussion	NOUN
taxlaw-2861	322	9	of	of	ADP
taxlaw-2861	322	10	this	this	DET
taxlaw-2861	322	11	conclusion	conclusion	NOUN
taxlaw-2861	322	12	,	,	PUNCT
taxlaw-2861	322	13	see	see	VERB
taxlaw-2861	322	14	mazur	mazur	PROPN
taxlaw-2861	322	15	,	,	PUNCT
taxlaw-2861	322	16	supra	supra	PROPN
taxlaw-2861	322	17	note	note	PROPN
taxlaw-2861	322	18	7	7	NUM
taxlaw-2861	322	19	(	(	PUNCT
taxlaw-2861	322	20	discussing	discuss	VERB
taxlaw-2861	322	21	why	why	SCONJ
taxlaw-2861	322	22	a	a	DET
taxlaw-2861	322	23	sib	sib	NOUN
taxlaw-2861	322	24	arrangement	arrangement	NOUN
taxlaw-2861	322	25	may	may	AUX
taxlaw-2861	322	26	potentially	potentially	ADV
taxlaw-2861	322	27	be	be	AUX
taxlaw-2861	322	28	treated	treat	VERB
taxlaw-2861	322	29	as	as	ADP
taxlaw-2861	322	30	creating	create	VERB
taxlaw-2861	322	31	a	a	DET
taxlaw-2861	322	32	corporate	corporate	ADJ
taxlaw-2861	322	33	equity	equity	NOUN
taxlaw-2861	322	34	interest	interest	NOUN
taxlaw-2861	322	35	or	or	CCONJ
taxlaw-2861	322	36	a	a	DET
taxlaw-2861	322	37	partnership	partnership	NOUN
taxlaw-2861	322	38	interest	interest	NOUN
taxlaw-2861	322	39	and	and	CCONJ
taxlaw-2861	322	40	the	the	DET
taxlaw-2861	322	41	corresponding	corresponding	ADJ
taxlaw-2861	322	42	tax	tax	NOUN
taxlaw-2861	322	43	consequences	consequence	NOUN
taxlaw-2861	322	44	of	of	ADP
taxlaw-2861	322	45	each	each	DET
taxlaw-2861	322	46	characterization	characterization	NOUN
taxlaw-2861	322	47	)	)	PUNCT
taxlaw-2861	322	48	.	.	PUNCT
taxlaw-2861	323	1	2017	2017	NUM
taxlaw-2861	323	2	]	]	PUNCT
taxlaw-2861	323	3	social	social	ADJ
taxlaw-2861	323	4	impact	impact	NOUN
taxlaw-2861	323	5	bonds	bond	VERB
taxlaw-2861	323	6	157	157	NUM
taxlaw-2861	323	7	a	a	DET
taxlaw-2861	323	8	traditional	traditional	ADJ
taxlaw-2861	323	9	sib	sib	NOUN
taxlaw-2861	323	10	arrangement	arrangement	NOUN
taxlaw-2861	323	11	is	be	AUX
taxlaw-2861	323	12	more	more	ADV
taxlaw-2861	323	13	likely	likely	ADV
taxlaw-2861	323	14	characterized	characterize	VERB
taxlaw-2861	323	15	as	as	ADP
taxlaw-2861	323	16	a	a	DET
taxlaw-2861	323	17	contingent	contingent	ADJ
taxlaw-2861	323	18	debt	debt	NOUN
taxlaw-2861	323	19	instrument	instrument	NOUN
taxlaw-2861	323	20	under	under	ADP
taxlaw-2861	323	21	the	the	DET
taxlaw-2861	323	22	existing	exist	VERB
taxlaw-2861	323	23	law	law	NOUN
taxlaw-2861	323	24	.	.	PUNCT
taxlaw-2861	324	1	105	105	NUM
taxlaw-2861	324	2	this	this	DET
taxlaw-2861	324	3	characterization	characterization	NOUN
taxlaw-2861	324	4	is	be	AUX
taxlaw-2861	324	5	especially	especially	ADV
taxlaw-2861	324	6	likely	likely	ADJ
taxlaw-2861	324	7	in	in	ADP
taxlaw-2861	324	8	situations	situation	NOUN
taxlaw-2861	324	9	where	where	SCONJ
taxlaw-2861	324	10	the	the	DET
taxlaw-2861	324	11	parties	party	NOUN
taxlaw-2861	324	12	label	label	VERB
taxlaw-2861	324	13	the	the	DET
taxlaw-2861	324	14	sib	sib	NOUN
taxlaw-2861	324	15	investment	investment	NOUN
taxlaw-2861	324	16	as	as	ADP
taxlaw-2861	324	17	a	a	DET
taxlaw-2861	324	18	“	"	PUNCT
taxlaw-2861	324	19	loan	loan	NOUN
taxlaw-2861	324	20	”	"	PUNCT
taxlaw-2861	324	21	and/or	and/or	CCONJ
taxlaw-2861	324	22	issue	issue	VERB
taxlaw-2861	324	23	a	a	DET
taxlaw-2861	324	24	note	note	NOUN
taxlaw-2861	324	25	or	or	CCONJ
taxlaw-2861	324	26	other	other	ADJ
taxlaw-2861	324	27	evidence	evidence	NOUN
taxlaw-2861	324	28	of	of	ADP
taxlaw-2861	324	29	indebtedness.106	indebtedness.106	NOUN
taxlaw-2861	324	30	moreover	moreover	ADV
taxlaw-2861	324	31	,	,	PUNCT
taxlaw-2861	324	32	as	as	SCONJ
taxlaw-2861	324	33	discussed	discuss	VERB
taxlaw-2861	324	34	above	above	ADV
taxlaw-2861	324	35	,	,	PUNCT
taxlaw-2861	324	36	the	the	DET
taxlaw-2861	324	37	factors	factor	NOUN
taxlaw-2861	324	38	that	that	PRON
taxlaw-2861	324	39	weigh	weigh	VERB
taxlaw-2861	324	40	in	in	ADP
taxlaw-2861	324	41	favor	favor	NOUN
taxlaw-2861	324	42	of	of	ADP
taxlaw-2861	324	43	characterizing	characterize	VERB
taxlaw-2861	324	44	a	a	DET
taxlaw-2861	324	45	sib	sib	NOUN
taxlaw-2861	324	46	investment	investment	NOUN
taxlaw-2861	324	47	as	as	ADP
taxlaw-2861	324	48	equity	equity	NOUN
taxlaw-2861	324	49	,	,	PUNCT
taxlaw-2861	324	50	such	such	ADJ
taxlaw-2861	324	51	as	as	ADP
taxlaw-2861	324	52	the	the	DET
taxlaw-2861	324	53	unconditional	unconditional	ADJ
taxlaw-2861	324	54	promise	promise	NOUN
taxlaw-2861	324	55	to	to	PART
taxlaw-2861	324	56	pay	pay	VERB
taxlaw-2861	324	57	at	at	ADP
taxlaw-2861	324	58	a	a	DET
taxlaw-2861	324	59	fixed	fix	VERB
taxlaw-2861	324	60	maturity	maturity	NOUN
taxlaw-2861	324	61	date	date	NOUN
taxlaw-2861	324	62	and	and	CCONJ
taxlaw-2861	324	63	the	the	DET
taxlaw-2861	324	64	sib	sib	NOUN
taxlaw-2861	324	65	investor	investor	NOUN
taxlaw-2861	324	66	’s	’s	PART
taxlaw-2861	324	67	participation	participation	NOUN
taxlaw-2861	324	68	in	in	ADP
taxlaw-2861	324	69	profits	profit	NOUN
taxlaw-2861	324	70	do	do	AUX
taxlaw-2861	324	71	not	not	PART
taxlaw-2861	324	72	preclude	preclude	VERB
taxlaw-2861	324	73	debt	debt	NOUN
taxlaw-2861	324	74	characterization	characterization	NOUN
taxlaw-2861	324	75	in	in	ADP
taxlaw-2861	324	76	all	all	DET
taxlaw-2861	324	77	cases.107	cases.107	NOUN
taxlaw-2861	324	78	as	as	ADP
taxlaw-2861	324	79	a	a	DET
taxlaw-2861	324	80	debt	debt	NOUN
taxlaw-2861	324	81	instrument	instrument	NOUN
taxlaw-2861	324	82	,	,	PUNCT
taxlaw-2861	324	83	the	the	DET
taxlaw-2861	324	84	sib	sib	NOUN
taxlaw-2861	324	85	investment	investment	NOUN
taxlaw-2861	324	86	would	would	AUX
taxlaw-2861	324	87	likely	likely	ADV
taxlaw-2861	324	88	be	be	AUX
taxlaw-2861	324	89	subject	subject	ADJ
taxlaw-2861	324	90	to	to	ADP
taxlaw-2861	324	91	the	the	DET
taxlaw-2861	324	92	noncontingent	noncontingent	NOUN
taxlaw-2861	324	93	bond	bond	NOUN
taxlaw-2861	324	94	method.108	method.108	PROPN
taxlaw-2861	324	95	pursuant	pursuant	ADV
taxlaw-2861	324	96	to	to	ADP
taxlaw-2861	324	97	this	this	DET
taxlaw-2861	324	98	method	method	NOUN
taxlaw-2861	324	99	,	,	PUNCT
taxlaw-2861	324	100	the	the	DET
taxlaw-2861	324	101	sib	sib	NOUN
taxlaw-2861	324	102	investment	investment	NOUN
taxlaw-2861	324	103	will	will	AUX
taxlaw-2861	324	104	give	give	VERB
taxlaw-2861	324	105	rise	rise	NOUN
taxlaw-2861	324	106	to	to	ADP
taxlaw-2861	324	107	interest	interest	NOUN
taxlaw-2861	324	108	income	income	NOUN
taxlaw-2861	324	109	,	,	PUNCT
taxlaw-2861	324	110	which	which	PRON
taxlaw-2861	324	111	will	will	AUX
taxlaw-2861	324	112	be	be	AUX
taxlaw-2861	324	113	calculated	calculate	VERB
taxlaw-2861	324	114	and	and	CCONJ
taxlaw-2861	324	115	taxable	taxable	ADJ
taxlaw-2861	324	116	on	on	ADP
taxlaw-2861	324	117	an	an	DET
taxlaw-2861	324	118	annual	annual	ADJ
taxlaw-2861	324	119	basis	basis	NOUN
taxlaw-2861	324	120	,	,	PUNCT
taxlaw-2861	324	121	even	even	ADV
taxlaw-2861	324	122	prior	prior	ADV
taxlaw-2861	324	123	to	to	ADP
taxlaw-2861	324	124	any	any	DET
taxlaw-2861	324	125	payments	payment	NOUN
taxlaw-2861	324	126	being	be	AUX
taxlaw-2861	324	127	made.109	made.109	VERB
taxlaw-2861	324	128	if	if	SCONJ
taxlaw-2861	324	129	the	the	DET
taxlaw-2861	324	130	actual	actual	ADJ
taxlaw-2861	324	131	amounts	amount	NOUN
taxlaw-2861	324	132	of	of	ADP
taxlaw-2861	324	133	the	the	DET
taxlaw-2861	324	134	contingent	contingent	NOUN
taxlaw-2861	324	135	payments	payment	NOUN
taxlaw-2861	324	136	differ	differ	VERB
taxlaw-2861	324	137	from	from	ADP
taxlaw-2861	324	138	the	the	DET
taxlaw-2861	324	139	projected	project	VERB
taxlaw-2861	324	140	amounts	amount	NOUN
taxlaw-2861	324	141	,	,	PUNCT
taxlaw-2861	324	142	either	either	CCONJ
taxlaw-2861	324	143	because	because	SCONJ
taxlaw-2861	324	144	the	the	DET
taxlaw-2861	324	145	sib	sib	NOUN
taxlaw-2861	324	146	-	-	PUNCT
taxlaw-2861	324	147	funded	fund	VERB
taxlaw-2861	324	148	project	project	NOUN
taxlaw-2861	324	149	is	be	AUX
taxlaw-2861	324	150	unsuccessful	unsuccessful	ADJ
taxlaw-2861	324	151	or	or	CCONJ
taxlaw-2861	324	152	the	the	DET
taxlaw-2861	324	153	project	project	NOUN
taxlaw-2861	324	154	satisfies	satisfy	VERB
taxlaw-2861	324	155	a	a	DET
taxlaw-2861	324	156	different	different	ADJ
taxlaw-2861	324	157	level	level	NOUN
taxlaw-2861	324	158	of	of	ADP
taxlaw-2861	324	159	outcome	outcome	NOUN
taxlaw-2861	324	160	metrics	metric	NOUN
taxlaw-2861	324	161	,	,	PUNCT
taxlaw-2861	324	162	adjustments	adjustment	NOUN
taxlaw-2861	324	163	are	be	AUX
taxlaw-2861	324	164	made	make	VERB
taxlaw-2861	324	165	to	to	PART
taxlaw-2861	324	166	reflect	reflect	VERB
taxlaw-2861	324	167	the	the	DET
taxlaw-2861	324	168	difference	difference	NOUN
taxlaw-2861	324	169	at	at	ADP
taxlaw-2861	324	170	the	the	DET
taxlaw-2861	324	171	time	time	NOUN
taxlaw-2861	324	172	the	the	DET
taxlaw-2861	324	173	actual	actual	ADJ
taxlaw-2861	324	174	payment	payment	NOUN
taxlaw-2861	324	175	amounts	amount	NOUN
taxlaw-2861	324	176	are	be	AUX
taxlaw-2861	324	177	first	first	ADJ
taxlaw-2861	324	178	determinable.110	determinable.110	ADP
taxlaw-2861	324	179	moreover	moreover	ADV
taxlaw-2861	324	180	,	,	PUNCT
taxlaw-2861	324	181	this	this	DET
taxlaw-2861	324	182	interest	interest	NOUN
taxlaw-2861	324	183	income	income	NOUN
taxlaw-2861	324	184	will	will	AUX
taxlaw-2861	324	185	be	be	AUX
taxlaw-2861	324	186	subject	subject	ADJ
taxlaw-2861	324	187	to	to	ADP
taxlaw-2861	324	188	tax	tax	NOUN
taxlaw-2861	324	189	at	at	ADP
taxlaw-2861	324	190	a	a	DET
taxlaw-2861	324	191	marginal	marginal	ADJ
taxlaw-2861	324	192	rate	rate	NOUN
taxlaw-2861	324	193	of	of	ADP
taxlaw-2861	324	194	up	up	ADP
taxlaw-2861	324	195	to	to	PART
taxlaw-2861	324	196	39.6	39.6	NUM
taxlaw-2861	324	197	%	%	NOUN
taxlaw-2861	324	198	,	,	PUNCT
taxlaw-2861	324	199	instead	instead	ADV
taxlaw-2861	324	200	of	of	ADP
taxlaw-2861	324	201	the	the	DET
taxlaw-2861	324	202	lower	low	ADJ
taxlaw-2861	324	203	tax	tax	NOUN
taxlaw-2861	324	204	rates	rate	NOUN
taxlaw-2861	324	205	imposed	impose	VERB
taxlaw-2861	324	206	on	on	ADP
taxlaw-2861	324	207	capital	capital	NOUN
taxlaw-2861	324	208	gains	gain	NOUN
taxlaw-2861	324	209	and	and	CCONJ
taxlaw-2861	324	210	dividend	dividend	NOUN
taxlaw-2861	324	211	income.111	income.111	PROPN
taxlaw-2861	324	212	2	2	NUM
taxlaw-2861	324	213	.	.	PUNCT
taxlaw-2861	324	214	tax	tax	NOUN
taxlaw-2861	324	215	exemption	exemption	NOUN
taxlaw-2861	324	216	current	current	ADJ
taxlaw-2861	324	217	law	law	NOUN
taxlaw-2861	324	218	provides	provide	VERB
taxlaw-2861	324	219	a	a	DET
taxlaw-2861	324	220	federal	federal	ADJ
taxlaw-2861	324	221	tax	tax	NOUN
taxlaw-2861	324	222	exemption	exemption	NOUN
taxlaw-2861	324	223	for	for	ADP
taxlaw-2861	324	224	interest	interest	NOUN
taxlaw-2861	324	225	on	on	ADP
taxlaw-2861	324	226	bonds	bond	NOUN
taxlaw-2861	324	227	issued	issue	VERB
taxlaw-2861	324	228	by	by	ADP
taxlaw-2861	324	229	a	a	DET
taxlaw-2861	324	230	state	state	NOUN
taxlaw-2861	324	231	or	or	CCONJ
taxlaw-2861	324	232	local	local	ADJ
taxlaw-2861	324	233	government	government	NOUN
taxlaw-2861	324	234	.	.	PUNCT
taxlaw-2861	325	1	112	112	NUM
taxlaw-2861	325	2	for	for	ADP
taxlaw-2861	325	3	the	the	DET
taxlaw-2861	325	4	reasons	reason	NOUN
taxlaw-2861	325	5	discussed	discuss	VERB
taxlaw-2861	325	6	below	below	ADV
taxlaw-2861	326	1	,	,	PUNCT
taxlaw-2861	326	2	it	it	PRON
taxlaw-2861	326	3	is	be	AUX
taxlaw-2861	326	4	possible	possible	ADJ
taxlaw-2861	326	5	that	that	SCONJ
taxlaw-2861	326	6	a	a	DET
taxlaw-2861	326	7	traditional	traditional	ADJ
taxlaw-2861	326	8	sib	sib	NOUN
taxlaw-2861	326	9	arrangement	arrangement	NOUN
taxlaw-2861	326	10	would	would	AUX
taxlaw-2861	326	11	not	not	PART
taxlaw-2861	326	12	qualify	qualify	VERB
taxlaw-2861	326	13	for	for	ADP
taxlaw-2861	326	14	this	this	DET
taxlaw-2861	326	15	tax	tax	NOUN
taxlaw-2861	326	16	-	-	PUNCT
taxlaw-2861	326	17	exempt	exempt	ADJ
taxlaw-2861	326	18	status.113	status.113	PROPN
taxlaw-2861	326	19	105	105	NUM
taxlaw-2861	326	20	mazur	mazur	NOUN
taxlaw-2861	326	21	,	,	PUNCT
taxlaw-2861	326	22	supra	supra	PROPN
taxlaw-2861	326	23	note	note	NOUN
taxlaw-2861	326	24	7	7	NUM
taxlaw-2861	326	25	,	,	PUNCT
taxlaw-2861	326	26	at	at	ADP
taxlaw-2861	326	27	486	486	NUM
taxlaw-2861	326	28	.	.	NOUN
taxlaw-2861	326	29	106	106	NUM
taxlaw-2861	327	1	the	the	DET
taxlaw-2861	327	2	majority	majority	NOUN
taxlaw-2861	327	3	of	of	ADP
taxlaw-2861	327	4	the	the	DET
taxlaw-2861	327	5	sibs	sib	NOUN
taxlaw-2861	327	6	implemented	implement	VERB
taxlaw-2861	327	7	in	in	ADP
taxlaw-2861	327	8	the	the	DET
taxlaw-2861	327	9	united	united	PROPN
taxlaw-2861	327	10	states	states	PROPN
taxlaw-2861	327	11	to	to	ADP
taxlaw-2861	327	12	date	date	NOUN
taxlaw-2861	327	13	structure	structure	NOUN
taxlaw-2861	327	14	the	the	DET
taxlaw-2861	327	15	sib	sib	NOUN
taxlaw-2861	327	16	arrangement	arrangement	NOUN
taxlaw-2861	327	17	as	as	ADP
taxlaw-2861	327	18	a	a	DET
taxlaw-2861	327	19	loan	loan	NOUN
taxlaw-2861	327	20	from	from	ADP
taxlaw-2861	327	21	investors	investor	NOUN
taxlaw-2861	327	22	to	to	ADP
taxlaw-2861	327	23	the	the	DET
taxlaw-2861	327	24	project	project	NOUN
taxlaw-2861	327	25	intermediary	intermediary	NOUN
taxlaw-2861	327	26	.	.	PUNCT
taxlaw-2861	328	1	see	see	VERB
taxlaw-2861	328	2	i	i	PRON
taxlaw-2861	328	3	d.	d.	PROPN
taxlaw-2861	328	4	at	at	ADP
taxlaw-2861	328	5	442	442	NUM
taxlaw-2861	328	6	.	.	PUNCT
taxlaw-2861	329	1	although	although	SCONJ
taxlaw-2861	329	2	the	the	DET
taxlaw-2861	329	3	service	service	NOUN
taxlaw-2861	329	4	is	be	AUX
taxlaw-2861	329	5	not	not	PART
taxlaw-2861	329	6	bound	bind	VERB
taxlaw-2861	329	7	by	by	ADP
taxlaw-2861	329	8	the	the	DET
taxlaw-2861	329	9	debt	debt	NOUN
taxlaw-2861	329	10	label	label	NOUN
taxlaw-2861	329	11	given	give	VERB
taxlaw-2861	329	12	to	to	ADP
taxlaw-2861	329	13	a	a	DET
taxlaw-2861	329	14	sib	sib	NOUN
taxlaw-2861	329	15	instrument	instrument	NOUN
taxlaw-2861	329	16	,	,	PUNCT
taxlaw-2861	329	17	the	the	DET
taxlaw-2861	329	18	instrument	instrument	NOUN
taxlaw-2861	329	19	’s	’s	PART
taxlaw-2861	329	20	issuer	issuer	NOUN
taxlaw-2861	329	21	and	and	CCONJ
taxlaw-2861	329	22	all	all	DET
taxlaw-2861	329	23	holders	holder	NOUN
taxlaw-2861	329	24	of	of	ADP
taxlaw-2861	329	25	the	the	DET
taxlaw-2861	329	26	instrument	instrument	NOUN
taxlaw-2861	329	27	are	be	AUX
taxlaw-2861	329	28	generally	generally	ADV
taxlaw-2861	329	29	bound	bind	VERB
taxlaw-2861	329	30	by	by	ADP
taxlaw-2861	329	31	this	this	DET
taxlaw-2861	329	32	characterization	characterization	NOUN
taxlaw-2861	329	33	.	.	PUNCT
taxlaw-2861	330	1	see	see	VERB
taxlaw-2861	330	2	notice	notice	NOUN
taxlaw-2861	330	3	94	94	NUM
taxlaw-2861	330	4	-	-	SYM
taxlaw-2861	330	5	47	47	NUM
taxlaw-2861	330	6	,	,	PUNCT
taxlaw-2861	330	7	supra	supra	PROPN
taxlaw-2861	330	8	note	note	PROPN
taxlaw-2861	330	9	85	85	NUM
taxlaw-2861	330	10	.	.	PUNCT
taxlaw-2861	330	11	107	107	NUM
taxlaw-2861	330	12	see	see	VERB
taxlaw-2861	330	13	supra	supra	PROPN
taxlaw-2861	330	14	notes	note	VERB
taxlaw-2861	330	15	91–97	91–97	NUM
taxlaw-2861	330	16	and	and	CCONJ
taxlaw-2861	330	17	accompanying	accompany	VERB
taxlaw-2861	330	18	text	text	NOUN
taxlaw-2861	330	19	.	.	PUNCT
taxlaw-2861	331	1	see	see	VERB
taxlaw-2861	331	2	also	also	ADV
taxlaw-2861	331	3	mazur	mazur	PROPN
taxlaw-2861	331	4	,	,	PUNCT
taxlaw-2861	331	5	supra	supra	PROPN
taxlaw-2861	331	6	note	note	NOUN
taxlaw-2861	331	7	7	7	NUM
taxlaw-2861	331	8	,	,	PUNCT
taxlaw-2861	331	9	at	at	ADP
taxlaw-2861	331	10	486	486	NUM
taxlaw-2861	331	11	(	(	PUNCT
taxlaw-2861	331	12	arguing	argue	VERB
taxlaw-2861	331	13	that	that	SCONJ
taxlaw-2861	331	14	the	the	DET
taxlaw-2861	331	15	totality	totality	NOUN
taxlaw-2861	331	16	of	of	ADP
taxlaw-2861	331	17	the	the	DET
taxlaw-2861	331	18	factors	factor	NOUN
taxlaw-2861	331	19	weigh	weigh	VERB
taxlaw-2861	331	20	in	in	ADP
taxlaw-2861	331	21	favor	favor	NOUN
taxlaw-2861	331	22	of	of	ADP
taxlaw-2861	331	23	characterizing	characterize	VERB
taxlaw-2861	331	24	a	a	DET
taxlaw-2861	331	25	traditional	traditional	ADJ
taxlaw-2861	331	26	sib	sib	NOUN
taxlaw-2861	331	27	investment	investment	NOUN
taxlaw-2861	331	28	as	as	ADP
taxlaw-2861	331	29	debt	debt	NOUN
taxlaw-2861	331	30	rather	rather	ADV
taxlaw-2861	331	31	than	than	ADP
taxlaw-2861	331	32	equity	equity	NOUN
taxlaw-2861	331	33	)	)	PUNCT
taxlaw-2861	331	34	.	.	PUNCT
taxlaw-2861	332	1	108	108	NUM
taxlaw-2861	332	2	see	see	VERB
taxlaw-2861	332	3	reg	reg	NOUN
taxlaw-2861	332	4	.	.	PUNCT
taxlaw-2861	333	1	§	§	PROPN
taxlaw-2861	333	2	1.1275–4(a	1.1275–4(a	NUM
taxlaw-2861	333	3	)	)	PUNCT
taxlaw-2861	334	1	(	(	PUNCT
taxlaw-2861	334	2	applying	apply	VERB
taxlaw-2861	334	3	the	the	DET
taxlaw-2861	334	4	non	non	ADJ
taxlaw-2861	334	5	-	-	ADJ
taxlaw-2861	334	6	contingent	contingent	ADJ
taxlaw-2861	334	7	bond	bond	NOUN
taxlaw-2861	334	8	method	method	NOUN
taxlaw-2861	334	9	to	to	ADP
taxlaw-2861	334	10	certain	certain	ADJ
taxlaw-2861	334	11	debt	debt	NOUN
taxlaw-2861	334	12	instruments	instrument	NOUN
taxlaw-2861	334	13	that	that	PRON
taxlaw-2861	334	14	provide	provide	VERB
taxlaw-2861	334	15	for	for	ADP
taxlaw-2861	334	16	one	one	NUM
taxlaw-2861	334	17	or	or	CCONJ
taxlaw-2861	334	18	more	more	ADJ
taxlaw-2861	334	19	contingent	contingent	ADJ
taxlaw-2861	334	20	payments	payment	NOUN
taxlaw-2861	334	21	)	)	PUNCT
taxlaw-2861	334	22	.	.	PUNCT
taxlaw-2861	335	1	even	even	ADV
taxlaw-2861	335	2	if	if	SCONJ
taxlaw-2861	335	3	the	the	DET
taxlaw-2861	335	4	sib	sib	NOUN
taxlaw-2861	335	5	investment	investment	NOUN
taxlaw-2861	335	6	is	be	AUX
taxlaw-2861	335	7	characterized	characterize	VERB
taxlaw-2861	335	8	as	as	ADP
taxlaw-2861	335	9	a	a	DET
taxlaw-2861	335	10	prepaid	prepaid	ADJ
taxlaw-2861	335	11	swap	swap	NOUN
taxlaw-2861	335	12	agreement	agreement	NOUN
taxlaw-2861	335	13	,	,	PUNCT
taxlaw-2861	335	14	the	the	DET
taxlaw-2861	335	15	tax	tax	NOUN
taxlaw-2861	335	16	consequences	consequence	NOUN
taxlaw-2861	335	17	are	be	AUX
taxlaw-2861	335	18	likely	likely	ADJ
taxlaw-2861	335	19	to	to	PART
taxlaw-2861	335	20	be	be	AUX
taxlaw-2861	335	21	similar	similar	ADJ
taxlaw-2861	335	22	.	.	PUNCT
taxlaw-2861	336	1	see	see	VERB
taxlaw-2861	336	2	also	also	ADV
taxlaw-2861	336	3	mazur	mazur	PROPN
taxlaw-2861	336	4	,	,	PUNCT
taxlaw-2861	336	5	supra	supra	PROPN
taxlaw-2861	336	6	note	note	NOUN
taxlaw-2861	336	7	7	7	NUM
taxlaw-2861	336	8	,	,	PUNCT
taxlaw-2861	336	9	at	at	ADP
taxlaw-2861	336	10	463	463	NUM
taxlaw-2861	336	11	.	.	PUNCT
taxlaw-2861	337	1	the	the	DET
taxlaw-2861	337	2	noncontingent	noncontingent	NOUN
taxlaw-2861	337	3	swap	swap	NOUN
taxlaw-2861	337	4	method	method	NOUN
taxlaw-2861	337	5	,	,	PUNCT
taxlaw-2861	337	6	which	which	PRON
taxlaw-2861	337	7	applies	apply	VERB
taxlaw-2861	337	8	to	to	ADP
taxlaw-2861	337	9	prepaid	prepaid	ADJ
taxlaw-2861	337	10	swap	swap	NOUN
taxlaw-2861	337	11	agreements	agreement	NOUN
taxlaw-2861	337	12	,	,	PUNCT
taxlaw-2861	337	13	is	be	AUX
taxlaw-2861	337	14	comparable	comparable	ADJ
taxlaw-2861	337	15	to	to	ADP
taxlaw-2861	337	16	the	the	DET
taxlaw-2861	337	17	noncontingent	noncontingent	NOUN
taxlaw-2861	337	18	bond	bond	NOUN
taxlaw-2861	337	19	method	method	NOUN
taxlaw-2861	337	20	.	.	PUNCT
taxlaw-2861	338	1	see	see	VERB
taxlaw-2861	338	2	treas	treas	PROPN
taxlaw-2861	338	3	.	.	PUNCT
taxlaw-2861	339	1	reg	reg	PROPN
taxlaw-2861	339	2	.	.	PUNCT
taxlaw-2861	340	1	§	§	PROPN
taxlaw-2861	340	2	1.446–3	1.446–3	NUM
taxlaw-2861	340	3	.	.	PUNCT
taxlaw-2861	341	1	however	however	ADV
taxlaw-2861	341	2	,	,	PUNCT
taxlaw-2861	341	3	if	if	SCONJ
taxlaw-2861	341	4	the	the	DET
taxlaw-2861	341	5	sib	sib	NOUN
taxlaw-2861	341	6	investment	investment	NOUN
taxlaw-2861	341	7	is	be	AUX
taxlaw-2861	341	8	ultimately	ultimately	ADV
taxlaw-2861	341	9	characterized	characterize	VERB
taxlaw-2861	341	10	as	as	ADP
taxlaw-2861	341	11	a	a	DET
taxlaw-2861	341	12	different	different	ADJ
taxlaw-2861	341	13	type	type	NOUN
taxlaw-2861	341	14	of	of	ADP
taxlaw-2861	341	15	derivative	derivative	ADJ
taxlaw-2861	341	16	instrument	instrument	NOUN
taxlaw-2861	341	17	,	,	PUNCT
taxlaw-2861	341	18	such	such	ADJ
taxlaw-2861	341	19	as	as	ADP
taxlaw-2861	341	20	prepaid	prepay	VERB
taxlaw-2861	341	21	forward	forward	ADJ
taxlaw-2861	341	22	contract	contract	NOUN
taxlaw-2861	341	23	,	,	PUNCT
taxlaw-2861	341	24	then	then	ADV
taxlaw-2861	341	25	the	the	DET
taxlaw-2861	341	26	tax	tax	NOUN
taxlaw-2861	341	27	implications	implication	NOUN
taxlaw-2861	341	28	of	of	ADP
taxlaw-2861	341	29	a	a	DET
taxlaw-2861	341	30	sib	sib	NOUN
taxlaw-2861	341	31	investment	investment	NOUN
taxlaw-2861	341	32	will	will	AUX
taxlaw-2861	341	33	differ	differ	VERB
taxlaw-2861	341	34	significantly	significantly	ADV
taxlaw-2861	341	35	.	.	PUNCT
taxlaw-2861	342	1	see	see	VERB
taxlaw-2861	342	2	mazur	mazur	PROPN
taxlaw-2861	342	3	,	,	PUNCT
taxlaw-2861	342	4	supra	supra	PROPN
taxlaw-2861	342	5	note	note	NOUN
taxlaw-2861	342	6	7	7	NUM
taxlaw-2861	342	7	,	,	PUNCT
taxlaw-2861	342	8	at	at	ADP
taxlaw-2861	342	9	464	464	NUM
taxlaw-2861	342	10	.	.	PUNCT
taxlaw-2861	343	1	109	109	NUM
taxlaw-2861	343	2	“	"	PUNCT
taxlaw-2861	343	3	under	under	ADP
taxlaw-2861	343	4	the	the	DET
taxlaw-2861	343	5	noncontingent	noncontingent	NOUN
taxlaw-2861	343	6	bond	bond	NOUN
taxlaw-2861	343	7	method	method	NOUN
taxlaw-2861	343	8	,	,	PUNCT
taxlaw-2861	343	9	interest	interest	NOUN
taxlaw-2861	343	10	on	on	ADP
taxlaw-2861	343	11	a	a	DET
taxlaw-2861	343	12	debt	debt	NOUN
taxlaw-2861	343	13	instrument	instrument	NOUN
taxlaw-2861	343	14	must	must	AUX
taxlaw-2861	343	15	be	be	AUX
taxlaw-2861	343	16	taken	take	VERB
taxlaw-2861	343	17	into	into	ADP
taxlaw-2861	343	18	account	account	NOUN
taxlaw-2861	343	19	whether	whether	SCONJ
taxlaw-2861	343	20	or	or	CCONJ
taxlaw-2861	343	21	not	not	PART
taxlaw-2861	343	22	the	the	DET
taxlaw-2861	343	23	amount	amount	NOUN
taxlaw-2861	343	24	of	of	ADP
taxlaw-2861	343	25	any	any	DET
taxlaw-2861	343	26	payment	payment	NOUN
taxlaw-2861	343	27	is	be	AUX
taxlaw-2861	343	28	fixed	fix	VERB
taxlaw-2861	343	29	or	or	CCONJ
taxlaw-2861	343	30	determinable	determinable	ADJ
taxlaw-2861	343	31	in	in	ADP
taxlaw-2861	343	32	the	the	DET
taxlaw-2861	343	33	taxable	taxable	ADJ
taxlaw-2861	343	34	year	year	NOUN
taxlaw-2861	343	35	.	.	PUNCT
taxlaw-2861	344	1	the	the	DET
taxlaw-2861	344	2	amount	amount	NOUN
taxlaw-2861	344	3	of	of	ADP
taxlaw-2861	344	4	interest	interest	NOUN
taxlaw-2861	344	5	that	that	PRON
taxlaw-2861	344	6	is	be	AUX
taxlaw-2861	344	7	taken	take	VERB
taxlaw-2861	344	8	into	into	ADP
taxlaw-2861	344	9	account	account	NOUN
taxlaw-2861	344	10	for	for	ADP
taxlaw-2861	344	11	each	each	DET
taxlaw-2861	344	12	accrual	accrual	ADJ
taxlaw-2861	344	13	period	period	NOUN
taxlaw-2861	344	14	is	be	AUX
taxlaw-2861	344	15	determined	determine	VERB
taxlaw-2861	344	16	by	by	ADP
taxlaw-2861	344	17	constructing	construct	VERB
taxlaw-2861	344	18	a	a	DET
taxlaw-2861	344	19	projected	project	VERB
taxlaw-2861	344	20	payment	payment	NOUN
taxlaw-2861	344	21	schedule	schedule	NOUN
taxlaw-2861	344	22	for	for	ADP
taxlaw-2861	344	23	the	the	DET
taxlaw-2861	344	24	debt	debt	NOUN
taxlaw-2861	344	25	instrument	instrument	NOUN
taxlaw-2861	344	26	and	and	CCONJ
taxlaw-2861	344	27	applying	apply	VERB
taxlaw-2861	344	28	rules	rule	NOUN
taxlaw-2861	344	29	similar	similar	ADJ
taxlaw-2861	344	30	to	to	ADP
taxlaw-2861	344	31	those	those	PRON
taxlaw-2861	344	32	for	for	ADP
taxlaw-2861	344	33	accruing	accrue	VERB
taxlaw-2861	344	34	oid	oid	NOUN
taxlaw-2861	344	35	on	on	ADP
taxlaw-2861	344	36	a	a	DET
taxlaw-2861	344	37	noncontingent	noncontingent	NOUN
taxlaw-2861	344	38	debt	debt	NOUN
taxlaw-2861	344	39	instrument	instrument	NOUN
taxlaw-2861	344	40	.	.	PUNCT
taxlaw-2861	344	41	”	"	PUNCT
taxlaw-2861	345	1	treas	treas	PROPN
taxlaw-2861	345	2	.	.	PUNCT
taxlaw-2861	346	1	reg	reg	PROPN
taxlaw-2861	346	2	.	.	PUNCT
taxlaw-2861	347	1	§	§	PROPN
taxlaw-2861	347	2	1.1275–4(b)(2	1.1275–4(b)(2	NUM
taxlaw-2861	347	3	)	)	PUNCT
taxlaw-2861	347	4	.	.	PUNCT
taxlaw-2861	348	1	110	110	NUM
taxlaw-2861	348	2	see	see	VERB
taxlaw-2861	348	3	i	i	PRON
taxlaw-2861	348	4	d.	d.	PROPN
taxlaw-2861	348	5	111	111	NUM
taxlaw-2861	348	6	i.r.c	i.r.c	NOUN
taxlaw-2861	348	7	.	.	PUNCT
taxlaw-2861	349	1	§	§	PROPN
taxlaw-2861	349	2	1	1	NUM
taxlaw-2861	349	3	.	.	PUNCT
taxlaw-2861	350	1	this	this	DET
taxlaw-2861	350	2	rate	rate	NOUN
taxlaw-2861	350	3	is	be	AUX
taxlaw-2861	350	4	effectively	effectively	ADV
taxlaw-2861	350	5	43.4	43.4	NUM
taxlaw-2861	350	6	%	%	NOUN
taxlaw-2861	350	7	for	for	ADP
taxlaw-2861	350	8	income	income	NOUN
taxlaw-2861	350	9	that	that	PRON
taxlaw-2861	350	10	constitutes	constitute	VERB
taxlaw-2861	350	11	net	net	ADJ
taxlaw-2861	350	12	investment	investment	NOUN
taxlaw-2861	350	13	income	income	NOUN
taxlaw-2861	350	14	as	as	ADP
taxlaw-2861	350	15	a	a	DET
taxlaw-2861	350	16	result	result	NOUN
taxlaw-2861	350	17	of	of	ADP
taxlaw-2861	350	18	the	the	DET
taxlaw-2861	350	19	3.8	3.8	NUM
taxlaw-2861	350	20	%	%	NOUN
taxlaw-2861	350	21	surtax	surtax	NOUN
taxlaw-2861	350	22	imposed	impose	VERB
taxlaw-2861	350	23	by	by	ADP
taxlaw-2861	350	24	section	section	NOUN
taxlaw-2861	350	25	1411	1411	NUM
taxlaw-2861	350	26	.	.	PUNCT
taxlaw-2861	351	1	i.r.c	i.r.c	NOUN
taxlaw-2861	351	2	.	.	PUNCT
taxlaw-2861	352	1	§	§	PROPN
taxlaw-2861	352	2	1411	1411	NUM
taxlaw-2861	352	3	.	.	PUNCT
taxlaw-2861	353	1	similarly	similarly	ADV
taxlaw-2861	353	2	,	,	PUNCT
taxlaw-2861	353	3	capital	capital	NOUN
taxlaw-2861	353	4	gains	gain	NOUN
taxlaw-2861	353	5	and	and	CCONJ
taxlaw-2861	353	6	dividend	dividend	NOUN
taxlaw-2861	353	7	income	income	NOUN
taxlaw-2861	353	8	that	that	PRON
taxlaw-2861	353	9	constitute	constitute	VERB
taxlaw-2861	353	10	net	net	ADJ
taxlaw-2861	353	11	investment	investment	NOUN
taxlaw-2861	353	12	income	income	NOUN
taxlaw-2861	353	13	and	and	CCONJ
taxlaw-2861	353	14	exceed	exceed	VERB
taxlaw-2861	353	15	a	a	DET
taxlaw-2861	353	16	statutory	statutory	ADJ
taxlaw-2861	353	17	threshold	threshold	NOUN
taxlaw-2861	353	18	are	be	AUX
taxlaw-2861	353	19	also	also	ADV
taxlaw-2861	353	20	subject	subject	ADJ
taxlaw-2861	353	21	to	to	ADP
taxlaw-2861	353	22	this	this	DET
taxlaw-2861	353	23	3.8	3.8	NUM
taxlaw-2861	353	24	%	%	NOUN
taxlaw-2861	353	25	surtax	surtax	NOUN
taxlaw-2861	353	26	.	.	PUNCT
taxlaw-2861	354	1	i.r.c	i.r.c	NOUN
taxlaw-2861	354	2	.	.	PUNCT
taxlaw-2861	355	1	§	§	PROPN
taxlaw-2861	355	2	1411	1411	NUM
taxlaw-2861	355	3	.	.	PUNCT
taxlaw-2861	356	1	112	112	NUM
taxlaw-2861	356	2	see	see	VERB
taxlaw-2861	356	3	i.r.c	i.r.c	NOUN
taxlaw-2861	356	4	.	.	PUNCT
taxlaw-2861	357	1	§	§	PROPN
taxlaw-2861	357	2	103	103	NUM
taxlaw-2861	357	3	.	.	NOUN
taxlaw-2861	357	4	113	113	NUM
taxlaw-2861	357	5	however	however	ADV
taxlaw-2861	357	6	,	,	PUNCT
taxlaw-2861	357	7	it	it	PRON
taxlaw-2861	357	8	may	may	AUX
taxlaw-2861	357	9	be	be	AUX
taxlaw-2861	357	10	also	also	ADV
taxlaw-2861	357	11	possible	possible	ADJ
taxlaw-2861	357	12	to	to	PART
taxlaw-2861	357	13	structure	structure	VERB
taxlaw-2861	357	14	a	a	DET
taxlaw-2861	357	15	sib	sib	NOUN
taxlaw-2861	357	16	arrangement	arrangement	NOUN
taxlaw-2861	357	17	in	in	ADP
taxlaw-2861	357	18	a	a	DET
taxlaw-2861	357	19	manner	manner	NOUN
taxlaw-2861	357	20	that	that	PRON
taxlaw-2861	357	21	may	may	AUX
taxlaw-2861	357	22	qualify	qualify	VERB
taxlaw-2861	357	23	for	for	ADP
taxlaw-2861	357	24	tax	tax	NOUN
taxlaw-2861	357	25	-	-	PUNCT
taxlaw-2861	357	26	exempt	exempt	ADJ
taxlaw-2861	357	27	treatment	treatment	NOUN
taxlaw-2861	357	28	.	.	PUNCT
taxlaw-2861	358	1	specifically	specifically	ADV
taxlaw-2861	358	2	,	,	PUNCT
taxlaw-2861	358	3	a	a	DET
taxlaw-2861	358	4	sib	sib	NOUN
taxlaw-2861	358	5	may	may	AUX
taxlaw-2861	358	6	be	be	AUX
taxlaw-2861	358	7	structured	structure	VERB
taxlaw-2861	358	8	so	so	SCONJ
taxlaw-2861	358	9	that	that	SCONJ
taxlaw-2861	358	10	it	it	PRON
taxlaw-2861	358	11	does	do	AUX
taxlaw-2861	358	12	not	not	PART
taxlaw-2861	358	13	satisfy	satisfy	VERB
taxlaw-2861	358	14	the	the	DET
taxlaw-2861	358	15	private	private	ADJ
taxlaw-2861	358	16	use	use	NOUN
taxlaw-2861	358	17	test	test	NOUN
taxlaw-2861	358	18	and	and	CCONJ
taxlaw-2861	358	19	the	the	DET
taxlaw-2861	358	20	private	private	ADJ
taxlaw-2861	358	21	security	security	NOUN
taxlaw-2861	358	22	or	or	CCONJ
taxlaw-2861	358	23	payment	payment	NOUN
taxlaw-2861	358	24	test	test	NOUN
taxlaw-2861	358	25	or	or	CCONJ
taxlaw-2861	358	26	the	the	DET
taxlaw-2861	358	27	private	private	ADJ
taxlaw-2861	358	28	loan	loan	NOUN
taxlaw-2861	358	29	financing	financing	NOUN
taxlaw-2861	358	30	test	test	NOUN
taxlaw-2861	358	31	and	and	CCONJ
taxlaw-2861	358	32	therefore	therefore	ADV
taxlaw-2861	358	33	does	do	AUX
taxlaw-2861	358	34	not	not	PART
taxlaw-2861	358	35	constitute	constitute	VERB
taxlaw-2861	358	36	an	an	DET
taxlaw-2861	358	37	ineligible	ineligible	ADJ
taxlaw-2861	358	38	private	private	ADJ
taxlaw-2861	358	39	activity	activity	NOUN
taxlaw-2861	358	40	bond	bond	NOUN
taxlaw-2861	358	41	.	.	PUNCT
taxlaw-2861	359	1	moreover	moreover	ADV
taxlaw-2861	359	2	,	,	PUNCT
taxlaw-2861	359	3	sib	sib	NOUN
taxlaw-2861	359	4	proceeds	proceed	NOUN
taxlaw-2861	359	5	that	that	PRON
taxlaw-2861	359	6	are	be	AUX
taxlaw-2861	359	7	used	use	VERB
taxlaw-2861	359	8	to	to	PART
taxlaw-2861	359	9	pay	pay	VERB
taxlaw-2861	359	10	service	service	NOUN
taxlaw-2861	359	11	providers	provider	NOUN
taxlaw-2861	359	12	may	may	AUX
taxlaw-2861	359	13	be	be	AUX
taxlaw-2861	359	14	considered	consider	VERB
taxlaw-2861	359	15	working	work	VERB
taxlaw-2861	359	16	capital	capital	NOUN
taxlaw-2861	359	17	expenditures	expenditure	NOUN
taxlaw-2861	359	18	that	that	PRON
taxlaw-2861	359	19	can	can	AUX
taxlaw-2861	359	20	qualify	qualify	VERB
taxlaw-2861	359	21	for	for	ADP
taxlaw-2861	359	22	tax	tax	NOUN
taxlaw-2861	359	23	-	-	PUNCT
taxlaw-2861	359	24	exempt	exempt	ADJ
taxlaw-2861	359	25	treatment	treatment	NOUN
taxlaw-2861	359	26	.	.	PUNCT
taxlaw-2861	360	1	nevertheless	nevertheless	ADV
taxlaw-2861	360	2	,	,	PUNCT
taxlaw-2861	360	3	the	the	DET
taxlaw-2861	360	4	158	158	NUM
taxlaw-2861	360	5	columbia	columbia	PROPN
taxlaw-2861	360	6	journal	journal	PROPN
taxlaw-2861	360	7	of	of	ADP
taxlaw-2861	360	8	tax	tax	NOUN
taxlaw-2861	360	9	law	law	NOUN
taxlaw-2861	361	1	[	[	X
taxlaw-2861	361	2	vol.9:141	vol.9:141	ADP
taxlaw-2861	361	3	to	to	PART
taxlaw-2861	361	4	qualify	qualify	VERB
taxlaw-2861	361	5	for	for	ADP
taxlaw-2861	361	6	the	the	DET
taxlaw-2861	361	7	exemption	exemption	NOUN
taxlaw-2861	361	8	,	,	PUNCT
taxlaw-2861	361	9	the	the	DET
taxlaw-2861	361	10	bond	bond	NOUN
taxlaw-2861	361	11	issuer	issuer	NOUN
taxlaw-2861	361	12	has	have	VERB
taxlaw-2861	361	13	to	to	PART
taxlaw-2861	361	14	comply	comply	VERB
taxlaw-2861	361	15	with	with	ADP
taxlaw-2861	361	16	numerous	numerous	ADJ
taxlaw-2861	361	17	reporting	reporting	NOUN
taxlaw-2861	361	18	and	and	CCONJ
taxlaw-2861	361	19	filing	file	VERB
taxlaw-2861	361	20	requirements.114	requirements.114	NOUN
taxlaw-2861	361	21	in	in	ADP
taxlaw-2861	361	22	addition	addition	NOUN
taxlaw-2861	361	23	,	,	PUNCT
taxlaw-2861	361	24	no	no	DET
taxlaw-2861	361	25	portion	portion	NOUN
taxlaw-2861	361	26	of	of	ADP
taxlaw-2861	361	27	the	the	DET
taxlaw-2861	361	28	bond	bond	NOUN
taxlaw-2861	361	29	may	may	AUX
taxlaw-2861	361	30	constitute	constitute	VERB
taxlaw-2861	361	31	a	a	DET
taxlaw-2861	361	32	private	private	ADJ
taxlaw-2861	361	33	activity	activity	NOUN
taxlaw-2861	361	34	bond.115	bond.115	NOUN
taxlaw-2861	361	35	in	in	ADP
taxlaw-2861	361	36	other	other	ADJ
taxlaw-2861	361	37	words	word	NOUN
taxlaw-2861	361	38	,	,	PUNCT
taxlaw-2861	361	39	the	the	DET
taxlaw-2861	361	40	bond	bond	NOUN
taxlaw-2861	361	41	proceeds	proceed	NOUN
taxlaw-2861	361	42	may	may	AUX
taxlaw-2861	361	43	not	not	PART
taxlaw-2861	361	44	benefit	benefit	VERB
taxlaw-2861	361	45	a	a	DET
taxlaw-2861	361	46	private	private	ADJ
taxlaw-2861	361	47	business	business	NOUN
taxlaw-2861	361	48	or	or	CCONJ
taxlaw-2861	361	49	a	a	DET
taxlaw-2861	361	50	person	person	NOUN
taxlaw-2861	361	51	that	that	PRON
taxlaw-2861	361	52	is	be	AUX
taxlaw-2861	361	53	not	not	PART
taxlaw-2861	361	54	a	a	DET
taxlaw-2861	361	55	governmental	governmental	ADJ
taxlaw-2861	361	56	unit.116	unit.116	ADJ
taxlaw-2861	361	57	one	one	NUM
taxlaw-2861	361	58	exception	exception	NOUN
taxlaw-2861	361	59	to	to	ADP
taxlaw-2861	361	60	this	this	DET
taxlaw-2861	361	61	rule	rule	NOUN
taxlaw-2861	361	62	is	be	AUX
taxlaw-2861	361	63	if	if	SCONJ
taxlaw-2861	361	64	the	the	DET
taxlaw-2861	361	65	bond	bond	NOUN
taxlaw-2861	361	66	constitutes	constitute	VERB
taxlaw-2861	361	67	a	a	DET
taxlaw-2861	361	68	qualified	qualified	ADJ
taxlaw-2861	361	69	501(c)(3	501(c)(3	NOUN
taxlaw-2861	361	70	)	)	PUNCT
taxlaw-2861	361	71	bond.117	bond.117	PROPN
taxlaw-2861	361	72	in	in	ADP
taxlaw-2861	361	73	general	general	ADJ
taxlaw-2861	361	74	,	,	PUNCT
taxlaw-2861	361	75	a	a	DET
taxlaw-2861	361	76	qualified	qualified	ADJ
taxlaw-2861	361	77	501(c)(3	501(c)(3	NOUN
taxlaw-2861	361	78	)	)	PUNCT
taxlaw-2861	361	79	bond	bond	NOUN
taxlaw-2861	361	80	is	be	AUX
taxlaw-2861	361	81	a	a	DET
taxlaw-2861	361	82	bond	bond	NOUN
taxlaw-2861	361	83	issued	issue	VERB
taxlaw-2861	361	84	by	by	ADP
taxlaw-2861	361	85	a	a	DET
taxlaw-2861	361	86	state	state	NOUN
taxlaw-2861	361	87	or	or	CCONJ
taxlaw-2861	361	88	local	local	ADJ
taxlaw-2861	361	89	government	government	NOUN
taxlaw-2861	361	90	whose	whose	DET
taxlaw-2861	361	91	proceeds	proceed	NOUN
taxlaw-2861	361	92	are	be	AUX
taxlaw-2861	361	93	used	use	VERB
taxlaw-2861	361	94	to	to	PART
taxlaw-2861	361	95	finance	finance	VERB
taxlaw-2861	361	96	property	property	NOUN
taxlaw-2861	361	97	owned	own	VERB
taxlaw-2861	361	98	by	by	ADP
taxlaw-2861	361	99	501(c)(3	501(c)(3	NOUN
taxlaw-2861	361	100	)	)	PUNCT
taxlaw-2861	361	101	organizations	organization	NOUN
taxlaw-2861	361	102	,	,	PUNCT
taxlaw-2861	361	103	such	such	ADJ
taxlaw-2861	361	104	as	as	ADP
taxlaw-2861	361	105	charities	charity	NOUN
taxlaw-2861	361	106	or	or	CCONJ
taxlaw-2861	361	107	educational	educational	ADJ
taxlaw-2861	361	108	organizations	organization	NOUN
taxlaw-2861	361	109	,	,	PUNCT
taxlaw-2861	361	110	or	or	CCONJ
taxlaw-2861	361	111	governmental	governmental	ADJ
taxlaw-2861	361	112	units.118	units.118	PRON
taxlaw-2861	361	113	even	even	ADV
taxlaw-2861	361	114	though	though	SCONJ
taxlaw-2861	361	115	the	the	DET
taxlaw-2861	361	116	proceeds	proceed	NOUN
taxlaw-2861	361	117	of	of	ADP
taxlaw-2861	361	118	a	a	DET
taxlaw-2861	361	119	sib	sib	NOUN
taxlaw-2861	361	120	are	be	AUX
taxlaw-2861	361	121	also	also	ADV
taxlaw-2861	361	122	generally	generally	ADV
taxlaw-2861	361	123	used	use	VERB
taxlaw-2861	361	124	to	to	PART
taxlaw-2861	361	125	benefit	benefit	VERB
taxlaw-2861	361	126	charitable	charitable	ADJ
taxlaw-2861	361	127	organizations	organization	NOUN
taxlaw-2861	361	128	,	,	PUNCT
taxlaw-2861	361	129	a	a	DET
taxlaw-2861	361	130	traditional	traditional	ADJ
taxlaw-2861	361	131	sib	sib	NOUN
taxlaw-2861	361	132	arrangement	arrangement	NOUN
taxlaw-2861	361	133	likely	likely	ADV
taxlaw-2861	361	134	does	do	AUX
taxlaw-2861	361	135	not	not	PART
taxlaw-2861	361	136	qualify	qualify	VERB
taxlaw-2861	361	137	as	as	ADP
taxlaw-2861	361	138	a	a	DET
taxlaw-2861	361	139	501(c)(3	501(c)(3	NUM
taxlaw-2861	361	140	)	)	PUNCT
taxlaw-2861	361	141	bond	bond	NOUN
taxlaw-2861	361	142	.	.	PUNCT
taxlaw-2861	362	1	a	a	DET
taxlaw-2861	362	2	501(c)(3	501(c)(3	NUM
taxlaw-2861	362	3	)	)	PUNCT
taxlaw-2861	362	4	bond	bond	NOUN
taxlaw-2861	362	5	is	be	AUX
taxlaw-2861	362	6	disqualified	disqualify	VERB
taxlaw-2861	362	7	from	from	ADP
taxlaw-2861	362	8	tax	tax	NOUN
taxlaw-2861	362	9	-	-	PUNCT
taxlaw-2861	362	10	exempt	exempt	ADJ
taxlaw-2861	362	11	status	status	NOUN
taxlaw-2861	362	12	if	if	SCONJ
taxlaw-2861	362	13	neither	neither	CCONJ
taxlaw-2861	362	14	a	a	DET
taxlaw-2861	362	15	501(c)(3	501(c)(3	NUM
taxlaw-2861	362	16	)	)	PUNCT
taxlaw-2861	362	17	organization	organization	NOUN
taxlaw-2861	362	18	nor	nor	CCONJ
taxlaw-2861	362	19	a	a	DET
taxlaw-2861	362	20	governmental	governmental	ADJ
taxlaw-2861	362	21	entity	entity	NOUN
taxlaw-2861	362	22	owns	own	VERB
taxlaw-2861	362	23	all	all	PRON
taxlaw-2861	362	24	of	of	ADP
taxlaw-2861	362	25	the	the	DET
taxlaw-2861	362	26	property	property	NOUN
taxlaw-2861	362	27	financed	finance	VERB
taxlaw-2861	362	28	by	by	ADP
taxlaw-2861	362	29	the	the	DET
taxlaw-2861	362	30	net	net	ADJ
taxlaw-2861	362	31	proceeds	proceed	NOUN
taxlaw-2861	362	32	of	of	ADP
taxlaw-2861	362	33	the	the	DET
taxlaw-2861	362	34	bond.119	bond.119	NOUN
taxlaw-2861	362	35	a	a	DET
taxlaw-2861	362	36	traditional	traditional	ADJ
taxlaw-2861	362	37	sib	sib	NOUN
taxlaw-2861	362	38	arrangement	arrangement	NOUN
taxlaw-2861	362	39	most	most	ADV
taxlaw-2861	362	40	likely	likely	ADV
taxlaw-2861	362	41	fails	fail	VERB
taxlaw-2861	362	42	to	to	PART
taxlaw-2861	362	43	satisfy	satisfy	VERB
taxlaw-2861	362	44	this	this	DET
taxlaw-2861	362	45	requirement	requirement	NOUN
taxlaw-2861	362	46	because	because	SCONJ
taxlaw-2861	362	47	neither	neither	CCONJ
taxlaw-2861	362	48	a	a	DET
taxlaw-2861	362	49	government	government	NOUN
taxlaw-2861	362	50	entity	entity	NOUN
taxlaw-2861	362	51	nor	nor	CCONJ
taxlaw-2861	362	52	a	a	DET
taxlaw-2861	362	53	501(c)(3	501(c)(3	NUM
taxlaw-2861	362	54	)	)	PUNCT
taxlaw-2861	362	55	organization	organization	NOUN
taxlaw-2861	362	56	own	own	VERB
taxlaw-2861	362	57	any	any	DET
taxlaw-2861	362	58	property	property	NOUN
taxlaw-2861	362	59	as	as	ADP
taxlaw-2861	362	60	a	a	DET
taxlaw-2861	362	61	result	result	NOUN
taxlaw-2861	362	62	of	of	ADP
taxlaw-2861	362	63	the	the	DET
taxlaw-2861	362	64	issuance	issuance	NOUN
taxlaw-2861	362	65	of	of	ADP
taxlaw-2861	362	66	the	the	DET
taxlaw-2861	362	67	sib.120	sib.120	ADJ
taxlaw-2861	362	68	unlike	unlike	ADP
taxlaw-2861	362	69	most	most	ADJ
taxlaw-2861	362	70	tax	tax	NOUN
taxlaw-2861	362	71	-	-	PUNCT
taxlaw-2861	362	72	exempt	exempt	ADJ
taxlaw-2861	362	73	bonds	bond	NOUN
taxlaw-2861	362	74	that	that	PRON
taxlaw-2861	362	75	are	be	AUX
taxlaw-2861	362	76	issued	issue	VERB
taxlaw-2861	362	77	to	to	PART
taxlaw-2861	362	78	finance	finance	VERB
taxlaw-2861	362	79	physical	physical	ADJ
taxlaw-2861	362	80	capital	capital	NOUN
taxlaw-2861	362	81	projects	project	NOUN
taxlaw-2861	362	82	,	,	PUNCT
taxlaw-2861	362	83	such	such	ADJ
taxlaw-2861	362	84	as	as	ADP
taxlaw-2861	362	85	schools	school	NOUN
taxlaw-2861	362	86	,	,	PUNCT
taxlaw-2861	362	87	hospitals	hospital	NOUN
taxlaw-2861	362	88	,	,	PUNCT
taxlaw-2861	362	89	airports	airport	NOUN
taxlaw-2861	362	90	,	,	PUNCT
taxlaw-2861	362	91	highways	highway	NOUN
taxlaw-2861	362	92	,	,	PUNCT
taxlaw-2861	362	93	or	or	CCONJ
taxlaw-2861	362	94	other	other	ADJ
taxlaw-2861	362	95	types	type	NOUN
taxlaw-2861	362	96	of	of	ADP
taxlaw-2861	362	97	public	public	ADJ
taxlaw-2861	362	98	infrastructure	infrastructure	NOUN
taxlaw-2861	362	99	or	or	CCONJ
taxlaw-2861	362	100	government	government	NOUN
taxlaw-2861	362	101	facilities	facility	NOUN
taxlaw-2861	362	102	,	,	PUNCT
taxlaw-2861	362	103	a	a	DET
taxlaw-2861	362	104	traditional	traditional	ADJ
taxlaw-2861	362	105	sib	sib	NOUN
taxlaw-2861	362	106	is	be	AUX
taxlaw-2861	362	107	not	not	PART
taxlaw-2861	362	108	issued	issue	VERB
taxlaw-2861	362	109	to	to	PART
taxlaw-2861	362	110	finance	finance	VERB
taxlaw-2861	362	111	the	the	DET
taxlaw-2861	362	112	acquisition	acquisition	NOUN
taxlaw-2861	362	113	or	or	CCONJ
taxlaw-2861	362	114	building	building	NOUN
taxlaw-2861	362	115	of	of	ADP
taxlaw-2861	362	116	any	any	DET
taxlaw-2861	362	117	property.121	property.121	NOUN
taxlaw-2861	362	118	instead	instead	ADV
taxlaw-2861	362	119	,	,	PUNCT
taxlaw-2861	362	120	the	the	DET
taxlaw-2861	362	121	sib	sib	NOUN
taxlaw-2861	362	122	proceeds	proceed	NOUN
taxlaw-2861	362	123	are	be	AUX
taxlaw-2861	362	124	used	use	VERB
taxlaw-2861	362	125	to	to	PART
taxlaw-2861	362	126	finance	finance	VERB
taxlaw-2861	362	127	social	social	ADJ
taxlaw-2861	362	128	services	service	NOUN
taxlaw-2861	362	129	that	that	PRON
taxlaw-2861	362	130	do	do	AUX
taxlaw-2861	362	131	not	not	PART
taxlaw-2861	362	132	typically	typically	ADV
taxlaw-2861	362	133	result	result	VERB
taxlaw-2861	362	134	in	in	ADP
taxlaw-2861	362	135	the	the	DET
taxlaw-2861	362	136	creation	creation	NOUN
taxlaw-2861	362	137	of	of	ADP
taxlaw-2861	362	138	any	any	DET
taxlaw-2861	362	139	tangible	tangible	ADJ
taxlaw-2861	362	140	property	property	NOUN
taxlaw-2861	362	141	.	.	PUNCT
taxlaw-2861	363	1	thus	thus	ADV
taxlaw-2861	363	2	,	,	PUNCT
taxlaw-2861	363	3	a	a	DET
taxlaw-2861	363	4	sib	sib	NOUN
taxlaw-2861	363	5	most	most	ADV
taxlaw-2861	363	6	likely	likely	ADV
taxlaw-2861	363	7	fails	fail	VERB
taxlaw-2861	363	8	to	to	PART
taxlaw-2861	363	9	meet	meet	VERB
taxlaw-2861	363	10	the	the	DET
taxlaw-2861	363	11	statutory	statutory	ADJ
taxlaw-2861	363	12	requirements	requirement	NOUN
taxlaw-2861	363	13	of	of	ADP
taxlaw-2861	363	14	the	the	DET
taxlaw-2861	363	15	ownership	ownership	NOUN
taxlaw-2861	363	16	test	test	NOUN
taxlaw-2861	363	17	.	.	PUNCT
taxlaw-2861	364	1	the	the	DET
taxlaw-2861	364	2	features	feature	NOUN
taxlaw-2861	364	3	of	of	ADP
taxlaw-2861	364	4	a	a	DET
taxlaw-2861	364	5	sib	sib	NOUN
taxlaw-2861	364	6	also	also	ADV
taxlaw-2861	364	7	differ	differ	VERB
taxlaw-2861	364	8	in	in	ADP
taxlaw-2861	364	9	several	several	ADJ
taxlaw-2861	364	10	significant	significant	ADJ
taxlaw-2861	364	11	respects	respect	NOUN
taxlaw-2861	364	12	from	from	ADP
taxlaw-2861	364	13	current	current	ADJ
taxlaw-2861	364	14	municipal	municipal	ADJ
taxlaw-2861	364	15	bonds	bond	NOUN
taxlaw-2861	364	16	.	.	PUNCT
taxlaw-2861	365	1	generally	generally	ADV
taxlaw-2861	365	2	,	,	PUNCT
taxlaw-2861	365	3	a	a	DET
taxlaw-2861	365	4	municipal	municipal	ADJ
taxlaw-2861	365	5	bond	bond	NOUN
taxlaw-2861	365	6	is	be	AUX
taxlaw-2861	365	7	issued	issue	VERB
taxlaw-2861	365	8	as	as	ADP
taxlaw-2861	365	9	either	either	CCONJ
taxlaw-2861	365	10	a	a	DET
taxlaw-2861	365	11	general	general	ADJ
taxlaw-2861	365	12	obligation	obligation	NOUN
taxlaw-2861	365	13	bond	bond	NOUN
taxlaw-2861	365	14	or	or	CCONJ
taxlaw-2861	365	15	a	a	DET
taxlaw-2861	365	16	revenue	revenue	NOUN
taxlaw-2861	365	17	bond	bond	NOUN
taxlaw-2861	365	18	.	.	PUNCT
taxlaw-2861	366	1	a	a	DET
taxlaw-2861	366	2	sib	sib	NOUN
taxlaw-2861	366	3	does	do	AUX
taxlaw-2861	366	4	not	not	PART
taxlaw-2861	366	5	appear	appear	VERB
taxlaw-2861	366	6	to	to	PART
taxlaw-2861	366	7	fall	fall	VERB
taxlaw-2861	366	8	within	within	ADP
taxlaw-2861	366	9	either	either	PRON
taxlaw-2861	366	10	of	of	ADP
taxlaw-2861	366	11	these	these	DET
taxlaw-2861	366	12	categories.122	categories.122	PROPN
taxlaw-2861	366	13	a	a	DET
taxlaw-2861	366	14	general	general	ADJ
taxlaw-2861	366	15	revenue	revenue	NOUN
taxlaw-2861	366	16	bond	bond	NOUN
taxlaw-2861	366	17	is	be	AUX
taxlaw-2861	366	18	backed	back	VERB
taxlaw-2861	366	19	by	by	ADP
taxlaw-2861	366	20	the	the	DET
taxlaw-2861	366	21	“	"	PUNCT
taxlaw-2861	366	22	full	full	ADJ
taxlaw-2861	366	23	faith	faith	NOUN
taxlaw-2861	366	24	and	and	CCONJ
taxlaw-2861	366	25	credit	credit	NOUN
taxlaw-2861	366	26	”	"	PUNCT
taxlaw-2861	366	27	of	of	ADP
taxlaw-2861	366	28	the	the	DET
taxlaw-2861	366	29	issuing	issue	VERB
taxlaw-2861	366	30	government	government	NOUN
taxlaw-2861	366	31	uncertainty	uncertainty	NOUN
taxlaw-2861	366	32	involved	involve	VERB
taxlaw-2861	366	33	in	in	ADP
taxlaw-2861	366	34	determining	determine	VERB
taxlaw-2861	366	35	whether	whether	SCONJ
taxlaw-2861	366	36	sibs	sib	NOUN
taxlaw-2861	366	37	qualify	qualify	VERB
taxlaw-2861	366	38	for	for	ADP
taxlaw-2861	366	39	tax	tax	NOUN
taxlaw-2861	366	40	-	-	PUNCT
taxlaw-2861	366	41	exempt	exempt	ADJ
taxlaw-2861	366	42	treatment	treatment	NOUN
taxlaw-2861	366	43	may	may	AUX
taxlaw-2861	366	44	be	be	AUX
taxlaw-2861	366	45	enough	enough	ADJ
taxlaw-2861	366	46	to	to	PART
taxlaw-2861	366	47	deter	deter	VERB
taxlaw-2861	366	48	some	some	DET
taxlaw-2861	366	49	potential	potential	ADJ
taxlaw-2861	366	50	investors	investor	NOUN
taxlaw-2861	366	51	from	from	ADP
taxlaw-2861	366	52	claiming	claim	VERB
taxlaw-2861	366	53	the	the	DET
taxlaw-2861	366	54	exemption	exemption	NOUN
taxlaw-2861	366	55	for	for	ADP
taxlaw-2861	366	56	tax	tax	NOUN
taxlaw-2861	366	57	purposes	purpose	NOUN
taxlaw-2861	366	58	.	.	PUNCT
taxlaw-2861	367	1	114	114	NUM
taxlaw-2861	367	2	an	an	DET
taxlaw-2861	367	3	issuer	issuer	NOUN
taxlaw-2861	367	4	also	also	ADV
taxlaw-2861	367	5	has	have	VERB
taxlaw-2861	367	6	to	to	PART
taxlaw-2861	367	7	comply	comply	VERB
taxlaw-2861	367	8	with	with	ADP
taxlaw-2861	367	9	requirements	requirement	NOUN
taxlaw-2861	367	10	related	relate	VERB
taxlaw-2861	367	11	to	to	ADP
taxlaw-2861	367	12	the	the	DET
taxlaw-2861	367	13	“	"	PUNCT
taxlaw-2861	367	14	proper	proper	ADJ
taxlaw-2861	367	15	and	and	CCONJ
taxlaw-2861	367	16	timely	timely	ADJ
taxlaw-2861	367	17	use	use	NOUN
taxlaw-2861	367	18	of	of	ADP
taxlaw-2861	367	19	bondfinanced	bondfinance	VERB
taxlaw-2861	367	20	property	property	NOUN
taxlaw-2861	367	21	…	…	PUNCT
taxlaw-2861	367	22	and	and	CCONJ
taxlaw-2861	367	23	arbitrage	arbitrage	NOUN
taxlaw-2861	367	24	yield	yield	NOUN
taxlaw-2861	367	25	restriction	restriction	NOUN
taxlaw-2861	367	26	and	and	CCONJ
taxlaw-2861	367	27	rebate	rebate	NOUN
taxlaw-2861	367	28	requirements	requirement	NOUN
taxlaw-2861	367	29	.	.	PUNCT
taxlaw-2861	367	30	”	"	PUNCT
taxlaw-2861	368	1	i.r.s	i.r.s	PROPN
taxlaw-2861	368	2	.	.	PUNCT
taxlaw-2861	369	1	pub	pub	NOUN
taxlaw-2861	369	2	.	.	PUNCT
taxlaw-2861	370	1	no	no	INTJ
taxlaw-2861	370	2	.	.	NOUN
taxlaw-2861	370	3	4079	4079	NUM
taxlaw-2861	370	4	,	,	PUNCT
taxlaw-2861	370	5	taxexempt	taxexempt	ADJ
taxlaw-2861	370	6	governmental	governmental	ADJ
taxlaw-2861	370	7	bonds	bond	NOUN
taxlaw-2861	370	8	,	,	PUNCT
taxlaw-2861	370	9	11	11	NUM
taxlaw-2861	370	10	(	(	PUNCT
taxlaw-2861	370	11	jan	jan	PROPN
taxlaw-2861	370	12	.	.	PROPN
taxlaw-2861	370	13	2016	2016	NUM
taxlaw-2861	370	14	)	)	PUNCT
taxlaw-2861	370	15	.	.	PUNCT
taxlaw-2861	371	1	115	115	NUM
taxlaw-2861	371	2	i.r.c	i.r.c	NOUN
taxlaw-2861	371	3	.	.	PUNCT
taxlaw-2861	372	1	§	§	PROPN
taxlaw-2861	372	2	103	103	NUM
taxlaw-2861	372	3	.	.	PUNCT
taxlaw-2861	373	1	arbitrage	arbitrage	NOUN
taxlaw-2861	373	2	bonds	bond	NOUN
taxlaw-2861	373	3	(	(	PUNCT
taxlaw-2861	373	4	as	as	SCONJ
taxlaw-2861	373	5	defined	define	VERB
taxlaw-2861	373	6	in	in	ADP
taxlaw-2861	373	7	section	section	NOUN
taxlaw-2861	373	8	141	141	NUM
taxlaw-2861	373	9	of	of	ADP
taxlaw-2861	373	10	the	the	DET
taxlaw-2861	373	11	code	code	NOUN
taxlaw-2861	373	12	)	)	PUNCT
taxlaw-2861	373	13	are	be	AUX
taxlaw-2861	373	14	also	also	ADV
taxlaw-2861	373	15	ineligible	ineligible	ADJ
taxlaw-2861	373	16	for	for	ADP
taxlaw-2861	373	17	this	this	DET
taxlaw-2861	373	18	tax	tax	NOUN
taxlaw-2861	373	19	-	-	PUNCT
taxlaw-2861	373	20	exempt	exempt	ADJ
taxlaw-2861	373	21	status	status	NOUN
taxlaw-2861	373	22	.	.	PUNCT
taxlaw-2861	374	1	i	i	PRON
taxlaw-2861	374	2	d.	d.	PROPN
taxlaw-2861	374	3	although	although	SCONJ
taxlaw-2861	374	4	this	this	PRON
taxlaw-2861	374	5	raises	raise	VERB
taxlaw-2861	374	6	interesting	interesting	ADJ
taxlaw-2861	374	7	issues	issue	NOUN
taxlaw-2861	374	8	in	in	ADP
taxlaw-2861	374	9	the	the	DET
taxlaw-2861	374	10	sib	sib	NOUN
taxlaw-2861	374	11	context	context	NOUN
taxlaw-2861	374	12	,	,	PUNCT
taxlaw-2861	374	13	it	it	PRON
taxlaw-2861	374	14	is	be	AUX
taxlaw-2861	374	15	likely	likely	ADJ
taxlaw-2861	374	16	that	that	SCONJ
taxlaw-2861	374	17	a	a	DET
taxlaw-2861	374	18	sib	sib	NOUN
taxlaw-2861	374	19	arrangement	arrangement	NOUN
taxlaw-2861	374	20	would	would	AUX
taxlaw-2861	374	21	not	not	PART
taxlaw-2861	374	22	be	be	AUX
taxlaw-2861	374	23	considered	consider	VERB
taxlaw-2861	374	24	an	an	DET
taxlaw-2861	374	25	arbitrage	arbitrage	NOUN
taxlaw-2861	374	26	bond	bond	NOUN
taxlaw-2861	374	27	.	.	PUNCT
taxlaw-2861	375	1	116	116	NUM
taxlaw-2861	375	2	see	see	VERB
taxlaw-2861	375	3	i.r.c	i.r.c	NOUN
taxlaw-2861	375	4	.	.	PUNCT
taxlaw-2861	376	1	§	§	PROPN
taxlaw-2861	376	2	141	141	NUM
taxlaw-2861	376	3	.	.	PUNCT
taxlaw-2861	377	1	a	a	DET
taxlaw-2861	377	2	private	private	ADJ
taxlaw-2861	377	3	activity	activity	NOUN
taxlaw-2861	377	4	bond	bond	NOUN
taxlaw-2861	377	5	is	be	AUX
taxlaw-2861	377	6	a	a	DET
taxlaw-2861	377	7	bond	bond	NOUN
taxlaw-2861	377	8	that	that	PRON
taxlaw-2861	377	9	either	either	CCONJ
taxlaw-2861	377	10	meets	meet	VERB
taxlaw-2861	377	11	the	the	DET
taxlaw-2861	377	12	requirements	requirement	NOUN
taxlaw-2861	377	13	of	of	ADP
taxlaw-2861	377	14	(	(	PUNCT
taxlaw-2861	377	15	1	1	X
taxlaw-2861	377	16	)	)	PUNCT
taxlaw-2861	377	17	the	the	DET
taxlaw-2861	377	18	private	private	ADJ
taxlaw-2861	377	19	use	use	NOUN
taxlaw-2861	377	20	test	test	NOUN
taxlaw-2861	377	21	and	and	CCONJ
taxlaw-2861	377	22	the	the	DET
taxlaw-2861	377	23	private	private	ADJ
taxlaw-2861	377	24	security	security	NOUN
taxlaw-2861	377	25	or	or	CCONJ
taxlaw-2861	377	26	payment	payment	NOUN
taxlaw-2861	377	27	test	test	NOUN
taxlaw-2861	377	28	;	;	PUNCT
taxlaw-2861	377	29	or	or	CCONJ
taxlaw-2861	377	30	(	(	PUNCT
taxlaw-2861	377	31	2	2	X
taxlaw-2861	377	32	)	)	PUNCT
taxlaw-2861	377	33	the	the	DET
taxlaw-2861	377	34	private	private	ADJ
taxlaw-2861	377	35	loan	loan	NOUN
taxlaw-2861	377	36	financing	financing	NOUN
taxlaw-2861	377	37	test	test	NOUN
taxlaw-2861	377	38	.	.	PUNCT
taxlaw-2861	378	1	i	i	PRON
taxlaw-2861	378	2	d.	d.	PROPN
taxlaw-2861	378	3	117	117	NUM
taxlaw-2861	378	4	i.r.c	i.r.c	NOUN
taxlaw-2861	378	5	.	.	PUNCT
taxlaw-2861	379	1	§	§	PROPN
taxlaw-2861	379	2	141(b)(9	141(b)(9	NUM
taxlaw-2861	379	3	)	)	PUNCT
taxlaw-2861	379	4	.	.	PUNCT
taxlaw-2861	380	1	118	118	NUM
taxlaw-2861	380	2	see	see	VERB
taxlaw-2861	380	3	i.r.c	i.r.c	NOUN
taxlaw-2861	380	4	.	.	PUNCT
taxlaw-2861	381	1	§	§	PROPN
taxlaw-2861	381	2	145	145	NUM
taxlaw-2861	381	3	.	.	PUNCT
taxlaw-2861	381	4	119	119	NUM
taxlaw-2861	381	5	i.r.c	i.r.c	NOUN
taxlaw-2861	381	6	.	.	PUNCT
taxlaw-2861	382	1	§	§	PROPN
taxlaw-2861	382	2	145(a)(1	145(a)(1	NUM
taxlaw-2861	382	3	)	)	PUNCT
taxlaw-2861	382	4	.	.	PUNCT
taxlaw-2861	383	1	a	a	DET
taxlaw-2861	383	2	501(c)(3	501(c)(3	NUM
taxlaw-2861	383	3	)	)	PUNCT
taxlaw-2861	383	4	bond	bond	NOUN
taxlaw-2861	383	5	is	be	AUX
taxlaw-2861	383	6	also	also	ADV
taxlaw-2861	383	7	disqualified	disqualify	VERB
taxlaw-2861	383	8	from	from	ADP
taxlaw-2861	383	9	tax	tax	NOUN
taxlaw-2861	383	10	-	-	PUNCT
taxlaw-2861	383	11	exempt	exempt	ADJ
taxlaw-2861	383	12	status	status	NOUN
taxlaw-2861	383	13	if	if	SCONJ
taxlaw-2861	383	14	the	the	DET
taxlaw-2861	383	15	bond	bond	NOUN
taxlaw-2861	383	16	satisfies	satisfy	VERB
taxlaw-2861	383	17	both	both	CCONJ
taxlaw-2861	383	18	the	the	DET
taxlaw-2861	383	19	modified	modify	VERB
taxlaw-2861	383	20	private	private	ADJ
taxlaw-2861	383	21	business	business	NOUN
taxlaw-2861	383	22	use	use	NOUN
taxlaw-2861	383	23	test	test	NOUN
taxlaw-2861	383	24	and	and	CCONJ
taxlaw-2861	383	25	the	the	DET
taxlaw-2861	383	26	modified	modify	VERB
taxlaw-2861	383	27	private	private	ADJ
taxlaw-2861	383	28	payment	payment	NOUN
taxlaw-2861	383	29	or	or	CCONJ
taxlaw-2861	383	30	security	security	NOUN
taxlaw-2861	383	31	test	test	NOUN
taxlaw-2861	383	32	.	.	PUNCT
taxlaw-2861	384	1	i	i	PRON
taxlaw-2861	384	2	d.	d.	PROPN
taxlaw-2861	384	3	the	the	DET
taxlaw-2861	384	4	private	private	ADJ
taxlaw-2861	384	5	business	business	NOUN
taxlaw-2861	384	6	use	use	NOUN
taxlaw-2861	384	7	test	test	NOUN
taxlaw-2861	384	8	looks	look	VERB
taxlaw-2861	384	9	to	to	ADP
taxlaw-2861	384	10	whether	whether	SCONJ
taxlaw-2861	384	11	more	more	ADJ
taxlaw-2861	384	12	than	than	ADP
taxlaw-2861	384	13	5	5	NUM
taxlaw-2861	384	14	%	%	NOUN
taxlaw-2861	384	15	of	of	ADP
taxlaw-2861	384	16	the	the	DET
taxlaw-2861	384	17	net	net	ADJ
taxlaw-2861	384	18	proceeds	proceed	NOUN
taxlaw-2861	384	19	of	of	ADP
taxlaw-2861	384	20	the	the	DET
taxlaw-2861	384	21	501(c)(3	501(c)(3	NOUN
taxlaw-2861	384	22	)	)	PUNCT
taxlaw-2861	384	23	bond	bond	NOUN
taxlaw-2861	384	24	issue	issue	NOUN
taxlaw-2861	384	25	are	be	AUX
taxlaw-2861	384	26	to	to	PART
taxlaw-2861	384	27	be	be	AUX
taxlaw-2861	384	28	used	use	VERB
taxlaw-2861	384	29	for	for	ADP
taxlaw-2861	384	30	any	any	DET
taxlaw-2861	384	31	private	private	ADJ
taxlaw-2861	384	32	business	business	NOUN
taxlaw-2861	384	33	use	use	NOUN
taxlaw-2861	384	34	.	.	PUNCT
taxlaw-2861	385	1	i.r.c	i.r.c	NOUN
taxlaw-2861	385	2	.	.	PUNCT
taxlaw-2861	386	1	§	§	PROPN
taxlaw-2861	386	2	§	§	PROPN
taxlaw-2861	386	3	145(a)(1	145(a)(1	PROPN
taxlaw-2861	386	4	)	)	PUNCT
taxlaw-2861	386	5	,	,	PUNCT
taxlaw-2861	386	6	141(b)(1	141(b)(1	NUM
taxlaw-2861	386	7	)	)	PUNCT
taxlaw-2861	386	8	.	.	PUNCT
taxlaw-2861	387	1	the	the	DET
taxlaw-2861	387	2	private	private	ADJ
taxlaw-2861	387	3	payment	payment	NOUN
taxlaw-2861	387	4	or	or	CCONJ
taxlaw-2861	387	5	security	security	NOUN
taxlaw-2861	387	6	test	test	NOUN
taxlaw-2861	387	7	is	be	AUX
taxlaw-2861	387	8	satisfied	satisfied	ADJ
taxlaw-2861	387	9	if	if	SCONJ
taxlaw-2861	387	10	more	more	ADJ
taxlaw-2861	387	11	than	than	ADP
taxlaw-2861	387	12	5	5	NUM
taxlaw-2861	387	13	%	%	NOUN
taxlaw-2861	387	14	of	of	ADP
taxlaw-2861	387	15	the	the	DET
taxlaw-2861	387	16	payment	payment	NOUN
taxlaw-2861	387	17	of	of	ADP
taxlaw-2861	387	18	principal	principal	NOUN
taxlaw-2861	387	19	or	or	CCONJ
taxlaw-2861	387	20	interest	interest	NOUN
taxlaw-2861	387	21	on	on	ADP
taxlaw-2861	387	22	the	the	DET
taxlaw-2861	387	23	bond	bond	NOUN
taxlaw-2861	387	24	issue	issue	NOUN
taxlaw-2861	387	25	is	be	AUX
taxlaw-2861	387	26	either	either	CCONJ
taxlaw-2861	387	27	made	make	VERB
taxlaw-2861	387	28	or	or	CCONJ
taxlaw-2861	387	29	secured	secure	VERB
taxlaw-2861	387	30	by	by	ADP
taxlaw-2861	387	31	payments	payment	NOUN
taxlaw-2861	387	32	or	or	CCONJ
taxlaw-2861	387	33	property	property	NOUN
taxlaw-2861	387	34	used	use	VERB
taxlaw-2861	387	35	or	or	CCONJ
taxlaw-2861	387	36	to	to	PART
taxlaw-2861	387	37	be	be	AUX
taxlaw-2861	387	38	used	use	VERB
taxlaw-2861	387	39	for	for	ADP
taxlaw-2861	387	40	a	a	DET
taxlaw-2861	387	41	private	private	ADJ
taxlaw-2861	387	42	business	business	NOUN
taxlaw-2861	387	43	use	use	NOUN
taxlaw-2861	387	44	.	.	PUNCT
taxlaw-2861	388	1	i.r.c	i.r.c	NOUN
taxlaw-2861	388	2	.	.	PUNCT
taxlaw-2861	389	1	§	§	PROPN
taxlaw-2861	389	2	§	§	PROPN
taxlaw-2861	389	3	145(a)(1	145(a)(1	PROPN
taxlaw-2861	389	4	)	)	PUNCT
taxlaw-2861	389	5	,	,	PUNCT
taxlaw-2861	389	6	141(b)(2	141(b)(2	NUM
taxlaw-2861	389	7	)	)	PUNCT
taxlaw-2861	389	8	.	.	PUNCT
taxlaw-2861	390	1	120see	120see	NUM
taxlaw-2861	390	2	dao	dao	AUX
taxlaw-2861	390	3	et	et	PROPN
taxlaw-2861	390	4	al	al	PROPN
taxlaw-2861	390	5	.	.	PROPN
taxlaw-2861	390	6	,	,	PUNCT
taxlaw-2861	390	7	supra	supra	PROPN
taxlaw-2861	390	8	note	note	VERB
taxlaw-2861	390	9	37	37	NUM
taxlaw-2861	390	10	,	,	PUNCT
taxlaw-2861	390	11	at	at	ADP
taxlaw-2861	390	12	15	15	NUM
taxlaw-2861	390	13	;	;	PUNCT
taxlaw-2861	390	14	office	office	NOUN
taxlaw-2861	390	15	of	of	ADP
taxlaw-2861	390	16	inv’r	inv’r	NOUN
taxlaw-2861	390	17	educ	educ	PROPN
taxlaw-2861	390	18	.	.	PUNCT
taxlaw-2861	391	1	&	&	CCONJ
taxlaw-2861	392	1	advocacy	advocacy	PROPN
taxlaw-2861	392	2	,	,	PUNCT
taxlaw-2861	392	3	u.s	u.s	PROPN
taxlaw-2861	392	4	.	.	PROPN
taxlaw-2861	392	5	sec	sec	PROPN
taxlaw-2861	392	6	.	.	PROPN
taxlaw-2861	392	7	&	&	CCONJ
taxlaw-2861	392	8	exch	exch	PROPN
taxlaw-2861	392	9	.	.	PUNCT
taxlaw-2861	393	1	comm’n	comm’n	PROPN
taxlaw-2861	393	2	,	,	PUNCT
taxlaw-2861	393	3	investor	investor	NOUN
taxlaw-2861	393	4	bulletin	bulletin	NOUN
taxlaw-2861	393	5	:	:	PUNCT
taxlaw-2861	393	6	municipal	municipal	ADJ
taxlaw-2861	393	7	bonds	bond	NOUN
taxlaw-2861	393	8	(	(	PUNCT
taxlaw-2861	393	9	june	june	PROPN
taxlaw-2861	393	10	1	1	NUM
taxlaw-2861	393	11	,	,	PUNCT
taxlaw-2861	393	12	2012	2012	NUM
taxlaw-2861	393	13	)	)	PUNCT
taxlaw-2861	393	14	,	,	PUNCT
taxlaw-2861	394	1	https://www.sec.gov/investor/alerts/municipalbonds.htm	https://www.sec.gov/investor/alerts/municipalbonds.htm	PROPN
taxlaw-2861	395	1	[	[	X
taxlaw-2861	395	2	https://perma.cc/3nsk-mqhn	https://perma.cc/3nsk-mqhn	X
taxlaw-2861	395	3	]	]	PUNCT
taxlaw-2861	395	4	.	.	PUNCT
taxlaw-2861	396	1	121	121	NUM
taxlaw-2861	396	2	see	see	VERB
taxlaw-2861	396	3	grant	grant	NOUN
taxlaw-2861	396	4	a.	a.	NOUN
taxlaw-2861	396	5	drissen	drissen	PROPN
taxlaw-2861	396	6	,	,	PUNCT
taxlaw-2861	396	7	cong	cong	NOUN
taxlaw-2861	396	8	.	.	PUNCT
taxlaw-2861	397	1	research	research	NOUN
taxlaw-2861	397	2	serv	serv	PROPN
taxlaw-2861	397	3	.	.	PROPN
taxlaw-2861	397	4	,	,	PUNCT
taxlaw-2861	397	5	rl30638	rl30638	PROPN
taxlaw-2861	397	6	,	,	PUNCT
taxlaw-2861	397	7	tax	tax	NOUN
taxlaw-2861	397	8	-	-	PUNCT
taxlaw-2861	397	9	exempt	exempt	ADJ
taxlaw-2861	397	10	bonds	bond	NOUN
taxlaw-2861	397	11	:	:	PUNCT
taxlaw-2861	397	12	a	a	DET
taxlaw-2861	397	13	description	description	NOUN
taxlaw-2861	397	14	of	of	ADP
taxlaw-2861	397	15	state	state	NOUN
taxlaw-2861	397	16	and	and	CCONJ
taxlaw-2861	397	17	local	local	ADJ
taxlaw-2861	397	18	government	government	NOUN
taxlaw-2861	397	19	debt	debt	NOUN
taxlaw-2861	397	20	(	(	PUNCT
taxlaw-2861	397	21	2016	2016	NUM
taxlaw-2861	397	22	)	)	PUNCT
taxlaw-2861	397	23	.	.	PUNCT
taxlaw-2861	398	1	122	122	NUM
taxlaw-2861	398	2	see	see	VERB
taxlaw-2861	398	3	dao	dao	NOUN
taxlaw-2861	398	4	et	et	PROPN
taxlaw-2861	398	5	al	al	PROPN
taxlaw-2861	398	6	.	.	PROPN
taxlaw-2861	398	7	,	,	PUNCT
taxlaw-2861	398	8	supra	supra	PROPN
taxlaw-2861	398	9	note	note	VERB
taxlaw-2861	398	10	37	37	NUM
taxlaw-2861	398	11	,	,	PUNCT
taxlaw-2861	398	12	at	at	ADP
taxlaw-2861	398	13	16	16	NUM
taxlaw-2861	398	14	(	(	PUNCT
taxlaw-2861	398	15	concluding	conclude	VERB
taxlaw-2861	398	16	that	that	SCONJ
taxlaw-2861	398	17	“	"	PUNCT
taxlaw-2861	398	18	in	in	ADP
taxlaw-2861	398	19	attempting	attempt	VERB
taxlaw-2861	398	20	to	to	PART
taxlaw-2861	398	21	find	find	VERB
taxlaw-2861	398	22	a	a	DET
taxlaw-2861	398	23	home	home	NOUN
taxlaw-2861	398	24	for	for	ADP
taxlaw-2861	398	25	the	the	DET
taxlaw-2861	398	26	sib	sib	NOUN
taxlaw-2861	398	27	in	in	ADP
taxlaw-2861	398	28	the	the	DET
taxlaw-2861	398	29	current	current	ADJ
taxlaw-2861	398	30	municipal	municipal	ADJ
taxlaw-2861	398	31	framework	framework	NOUN
taxlaw-2861	398	32	,	,	PUNCT
taxlaw-2861	398	33	we	we	PRON
taxlaw-2861	398	34	found	find	VERB
taxlaw-2861	398	35	that	that	SCONJ
taxlaw-2861	398	36	there	there	PRON
taxlaw-2861	398	37	is	be	VERB
taxlaw-2861	398	38	no	no	DET
taxlaw-2861	398	39	existing	exist	VERB
taxlaw-2861	398	40	area	area	NOUN
taxlaw-2861	398	41	of	of	ADP
taxlaw-2861	398	42	natural	natural	ADJ
taxlaw-2861	398	43	fit	fit	NOUN
taxlaw-2861	398	44	and	and	CCONJ
taxlaw-2861	398	45	believe	believe	VERB
taxlaw-2861	398	46	it	it	PRON
taxlaw-2861	398	47	is	be	AUX
taxlaw-2861	398	48	likely	likely	ADJ
taxlaw-2861	398	49	that	that	SCONJ
taxlaw-2861	398	50	legislation	legislation	NOUN
taxlaw-2861	398	51	needs	need	VERB
taxlaw-2861	398	52	to	to	PART
taxlaw-2861	398	53	be	be	AUX
taxlaw-2861	398	54	passed	pass	VERB
taxlaw-2861	398	55	in	in	ADP
taxlaw-2861	398	56	order	order	NOUN
taxlaw-2861	398	57	to	to	PART
taxlaw-2861	398	58	complement	complement	VERB
taxlaw-2861	398	59	the	the	DET
taxlaw-2861	398	60	issuance	issuance	NOUN
taxlaw-2861	398	61	of	of	ADP
taxlaw-2861	398	62	a	a	DET
taxlaw-2861	398	63	sib	sib	NOUN
taxlaw-2861	398	64	”	"	PUNCT
taxlaw-2861	398	65	)	)	PUNCT
taxlaw-2861	398	66	.	.	PUNCT
taxlaw-2861	399	1	2017	2017	NUM
taxlaw-2861	399	2	]	]	PUNCT
taxlaw-2861	399	3	social	social	ADJ
taxlaw-2861	399	4	impact	impact	NOUN
taxlaw-2861	399	5	bonds	bond	NOUN
taxlaw-2861	399	6	159	159	NUM
taxlaw-2861	399	7	entity.123	entity.123	NOUN
taxlaw-2861	399	8	although	although	SCONJ
taxlaw-2861	399	9	a	a	DET
taxlaw-2861	399	10	government	government	NOUN
taxlaw-2861	399	11	entity	entity	NOUN
taxlaw-2861	399	12	may	may	AUX
taxlaw-2861	399	13	guarantee	guarantee	VERB
taxlaw-2861	399	14	the	the	DET
taxlaw-2861	399	15	full	full	ADJ
taxlaw-2861	399	16	repayment	repayment	NOUN
taxlaw-2861	399	17	of	of	ADP
taxlaw-2861	399	18	a	a	DET
taxlaw-2861	399	19	sib	sib	NOUN
taxlaw-2861	399	20	by	by	ADP
taxlaw-2861	399	21	its	its	PRON
taxlaw-2861	399	22	taxing	tax	VERB
taxlaw-2861	399	23	power	power	NOUN
taxlaw-2861	399	24	,	,	PUNCT
taxlaw-2861	399	25	this	this	DET
taxlaw-2861	399	26	repayment	repayment	NOUN
taxlaw-2861	399	27	is	be	AUX
taxlaw-2861	399	28	contingent	contingent	ADJ
taxlaw-2861	399	29	on	on	ADP
taxlaw-2861	399	30	a	a	DET
taxlaw-2861	399	31	particular	particular	ADJ
taxlaw-2861	399	32	social	social	ADJ
taxlaw-2861	399	33	program	program	NOUN
taxlaw-2861	399	34	achieving	achieve	VERB
taxlaw-2861	399	35	a	a	DET
taxlaw-2861	399	36	certain	certain	ADJ
taxlaw-2861	399	37	level	level	NOUN
taxlaw-2861	399	38	of	of	ADP
taxlaw-2861	399	39	success.124	success.124	NOUN
taxlaw-2861	399	40	this	this	PRON
taxlaw-2861	399	41	likely	likely	ADV
taxlaw-2861	399	42	does	do	AUX
taxlaw-2861	399	43	not	not	PART
taxlaw-2861	399	44	satisfy	satisfy	VERB
taxlaw-2861	399	45	the	the	DET
taxlaw-2861	399	46	criteria	criterion	NOUN
taxlaw-2861	399	47	of	of	ADP
taxlaw-2861	399	48	a	a	DET
taxlaw-2861	399	49	general	general	ADJ
taxlaw-2861	399	50	obligation	obligation	NOUN
taxlaw-2861	399	51	bond	bond	NOUN
taxlaw-2861	399	52	.	.	PUNCT
taxlaw-2861	400	1	a	a	DET
taxlaw-2861	400	2	sib	sib	NOUN
taxlaw-2861	400	3	likely	likely	ADV
taxlaw-2861	400	4	also	also	ADV
taxlaw-2861	400	5	does	do	AUX
taxlaw-2861	400	6	not	not	PART
taxlaw-2861	400	7	constitute	constitute	VERB
taxlaw-2861	400	8	a	a	DET
taxlaw-2861	400	9	revenue	revenue	NOUN
taxlaw-2861	400	10	bond	bond	NOUN
taxlaw-2861	400	11	.	.	PUNCT
taxlaw-2861	401	1	a	a	DET
taxlaw-2861	401	2	revenue	revenue	NOUN
taxlaw-2861	401	3	bond	bond	NOUN
taxlaw-2861	401	4	is	be	AUX
taxlaw-2861	401	5	a	a	DET
taxlaw-2861	401	6	bond	bond	NOUN
taxlaw-2861	401	7	that	that	PRON
taxlaw-2861	401	8	is	be	AUX
taxlaw-2861	401	9	not	not	PART
taxlaw-2861	401	10	backed	back	VERB
taxlaw-2861	401	11	by	by	ADP
taxlaw-2861	401	12	the	the	DET
taxlaw-2861	401	13	full	full	ADJ
taxlaw-2861	401	14	faith	faith	NOUN
taxlaw-2861	401	15	and	and	CCONJ
taxlaw-2861	401	16	credit	credit	NOUN
taxlaw-2861	401	17	of	of	ADP
taxlaw-2861	401	18	the	the	DET
taxlaw-2861	401	19	issuer	issuer	NOUN
taxlaw-2861	401	20	,	,	PUNCT
taxlaw-2861	401	21	but	but	CCONJ
taxlaw-2861	401	22	instead	instead	ADV
taxlaw-2861	401	23	is	be	AUX
taxlaw-2861	401	24	backed	back	VERB
taxlaw-2861	401	25	by	by	ADP
taxlaw-2861	401	26	the	the	DET
taxlaw-2861	401	27	revenue	revenue	NOUN
taxlaw-2861	401	28	generated	generate	VERB
taxlaw-2861	401	29	from	from	ADP
taxlaw-2861	401	30	a	a	DET
taxlaw-2861	401	31	specified	specify	VERB
taxlaw-2861	401	32	income	income	NOUN
taxlaw-2861	401	33	-	-	PUNCT
taxlaw-2861	401	34	producing	produce	VERB
taxlaw-2861	401	35	project.125	project.125	NOUN
taxlaw-2861	401	36	a	a	DET
taxlaw-2861	401	37	sib	sib	NOUN
taxlaw-2861	401	38	likely	likely	ADV
taxlaw-2861	401	39	also	also	ADV
taxlaw-2861	401	40	does	do	AUX
taxlaw-2861	401	41	not	not	PART
taxlaw-2861	401	42	fall	fall	VERB
taxlaw-2861	401	43	within	within	ADP
taxlaw-2861	401	44	this	this	DET
taxlaw-2861	401	45	bond	bond	NOUN
taxlaw-2861	401	46	category	category	NOUN
taxlaw-2861	401	47	because	because	SCONJ
taxlaw-2861	401	48	projects	project	NOUN
taxlaw-2861	401	49	financed	finance	VERB
taxlaw-2861	401	50	by	by	ADP
taxlaw-2861	401	51	sibs	sib	NOUN
taxlaw-2861	401	52	generally	generally	ADV
taxlaw-2861	401	53	do	do	AUX
taxlaw-2861	401	54	not	not	PART
taxlaw-2861	401	55	generate	generate	VERB
taxlaw-2861	401	56	revenue	revenue	NOUN
taxlaw-2861	401	57	.	.	PUNCT
taxlaw-2861	402	1	instead	instead	ADV
taxlaw-2861	402	2	,	,	PUNCT
taxlaw-2861	402	3	a	a	DET
taxlaw-2861	402	4	successful	successful	ADJ
taxlaw-2861	402	5	sib	sib	NOUN
taxlaw-2861	402	6	-	-	PUNCT
taxlaw-2861	402	7	funded	fund	VERB
taxlaw-2861	402	8	project	project	NOUN
taxlaw-2861	402	9	often	often	ADV
taxlaw-2861	402	10	generates	generate	VERB
taxlaw-2861	402	11	government	government	NOUN
taxlaw-2861	402	12	cost	cost	NOUN
taxlaw-2861	402	13	savings	saving	NOUN
taxlaw-2861	402	14	by	by	ADP
taxlaw-2861	402	15	improving	improve	VERB
taxlaw-2861	402	16	a	a	DET
taxlaw-2861	402	17	particular	particular	ADJ
taxlaw-2861	402	18	social	social	ADJ
taxlaw-2861	402	19	issue.126	issue.126	NOUN
taxlaw-2861	402	20	in	in	ADP
taxlaw-2861	402	21	addition	addition	NOUN
taxlaw-2861	402	22	,	,	PUNCT
taxlaw-2861	402	23	a	a	DET
taxlaw-2861	402	24	municipal	municipal	ADJ
taxlaw-2861	402	25	bond	bond	NOUN
taxlaw-2861	402	26	is	be	AUX
taxlaw-2861	402	27	structured	structure	VERB
taxlaw-2861	402	28	as	as	ADP
taxlaw-2861	402	29	a	a	DET
taxlaw-2861	402	30	debt	debt	NOUN
taxlaw-2861	402	31	instrument	instrument	NOUN
taxlaw-2861	402	32	with	with	ADP
taxlaw-2861	402	33	fixed	fix	VERB
taxlaw-2861	402	34	or	or	CCONJ
taxlaw-2861	402	35	variable	variable	ADJ
taxlaw-2861	402	36	interest	interest	NOUN
taxlaw-2861	402	37	payments	payment	NOUN
taxlaw-2861	402	38	and	and	CCONJ
taxlaw-2861	402	39	a	a	DET
taxlaw-2861	402	40	promise	promise	NOUN
taxlaw-2861	402	41	of	of	ADP
taxlaw-2861	402	42	the	the	DET
taxlaw-2861	402	43	repayment	repayment	NOUN
taxlaw-2861	402	44	of	of	ADP
taxlaw-2861	402	45	principal	principal	NOUN
taxlaw-2861	402	46	on	on	ADP
taxlaw-2861	402	47	the	the	DET
taxlaw-2861	402	48	maturity	maturity	NOUN
taxlaw-2861	402	49	date	date	NOUN
taxlaw-2861	402	50	.	.	PUNCT
taxlaw-2861	403	1	unlike	unlike	ADP
taxlaw-2861	403	2	a	a	DET
taxlaw-2861	403	3	typical	typical	ADJ
taxlaw-2861	403	4	municipal	municipal	ADJ
taxlaw-2861	403	5	bond	bond	NOUN
taxlaw-2861	403	6	,	,	PUNCT
taxlaw-2861	403	7	a	a	DET
taxlaw-2861	403	8	sib	sib	NOUN
taxlaw-2861	403	9	is	be	AUX
taxlaw-2861	403	10	a	a	DET
taxlaw-2861	403	11	hybrid	hybrid	ADJ
taxlaw-2861	403	12	financial	financial	ADJ
taxlaw-2861	403	13	instrument	instrument	NOUN
taxlaw-2861	403	14	that	that	PRON
taxlaw-2861	403	15	has	have	VERB
taxlaw-2861	403	16	both	both	CCONJ
taxlaw-2861	403	17	debt	debt	NOUN
taxlaw-2861	403	18	and	and	CCONJ
taxlaw-2861	403	19	equity	equity	NOUN
taxlaw-2861	403	20	features	feature	NOUN
taxlaw-2861	403	21	.	.	PUNCT
taxlaw-2861	404	1	although	although	SCONJ
taxlaw-2861	404	2	it	it	PRON
taxlaw-2861	404	3	has	have	VERB
taxlaw-2861	404	4	a	a	DET
taxlaw-2861	404	5	fixed	fix	VERB
taxlaw-2861	404	6	maturity	maturity	NOUN
taxlaw-2861	404	7	date	date	NOUN
taxlaw-2861	404	8	,	,	PUNCT
taxlaw-2861	404	9	it	it	PRON
taxlaw-2861	404	10	does	do	AUX
taxlaw-2861	404	11	not	not	PART
taxlaw-2861	404	12	have	have	VERB
taxlaw-2861	404	13	fixed	fix	VERB
taxlaw-2861	404	14	interest	interest	NOUN
taxlaw-2861	404	15	payments	payment	NOUN
taxlaw-2861	404	16	.	.	PUNCT
taxlaw-2861	405	1	instead	instead	ADV
taxlaw-2861	405	2	,	,	PUNCT
taxlaw-2861	405	3	the	the	DET
taxlaw-2861	405	4	return	return	NOUN
taxlaw-2861	405	5	on	on	ADP
taxlaw-2861	405	6	investment	investment	NOUN
taxlaw-2861	405	7	depends	depend	VERB
taxlaw-2861	405	8	on	on	ADP
taxlaw-2861	405	9	the	the	DET
taxlaw-2861	405	10	success	success	NOUN
taxlaw-2861	405	11	of	of	ADP
taxlaw-2861	405	12	the	the	DET
taxlaw-2861	405	13	project	project	NOUN
taxlaw-2861	405	14	.	.	PUNCT
taxlaw-2861	406	1	a	a	DET
taxlaw-2861	406	2	sib	sib	NOUN
taxlaw-2861	406	3	also	also	ADV
taxlaw-2861	406	4	does	do	AUX
taxlaw-2861	406	5	not	not	PART
taxlaw-2861	406	6	provide	provide	VERB
taxlaw-2861	406	7	for	for	ADP
taxlaw-2861	406	8	a	a	DET
taxlaw-2861	406	9	repayment	repayment	NOUN
taxlaw-2861	406	10	of	of	ADP
taxlaw-2861	406	11	the	the	DET
taxlaw-2861	406	12	principal	principal	ADJ
taxlaw-2861	406	13	investment	investment	NOUN
taxlaw-2861	406	14	upon	upon	SCONJ
taxlaw-2861	406	15	the	the	DET
taxlaw-2861	406	16	maturity	maturity	NOUN
taxlaw-2861	406	17	date	date	NOUN
taxlaw-2861	406	18	.	.	PUNCT
taxlaw-2861	407	1	instead	instead	ADV
taxlaw-2861	407	2	,	,	PUNCT
taxlaw-2861	407	3	both	both	CCONJ
taxlaw-2861	407	4	the	the	DET
taxlaw-2861	407	5	“	"	PUNCT
taxlaw-2861	407	6	interest	interest	NOUN
taxlaw-2861	407	7	”	"	PUNCT
taxlaw-2861	407	8	payments	payment	NOUN
taxlaw-2861	407	9	and	and	CCONJ
taxlaw-2861	407	10	the	the	DET
taxlaw-2861	407	11	repayment	repayment	NOUN
taxlaw-2861	407	12	of	of	ADP
taxlaw-2861	407	13	principal	principal	NOUN
taxlaw-2861	407	14	are	be	AUX
taxlaw-2861	407	15	contingent	contingent	ADJ
taxlaw-2861	407	16	upon	upon	SCONJ
taxlaw-2861	407	17	a	a	DET
taxlaw-2861	407	18	social	social	ADJ
taxlaw-2861	407	19	program	program	NOUN
taxlaw-2861	407	20	exceeding	exceed	VERB
taxlaw-2861	407	21	certain	certain	ADJ
taxlaw-2861	407	22	performance	performance	NOUN
taxlaw-2861	407	23	thresholds	threshold	NOUN
taxlaw-2861	407	24	.	.	PUNCT
taxlaw-2861	408	1	thus	thus	ADV
taxlaw-2861	408	2	,	,	PUNCT
taxlaw-2861	408	3	considering	consider	VERB
taxlaw-2861	408	4	the	the	DET
taxlaw-2861	408	5	cumulative	cumulative	ADJ
taxlaw-2861	408	6	effect	effect	NOUN
taxlaw-2861	408	7	of	of	ADP
taxlaw-2861	408	8	these	these	DET
taxlaw-2861	408	9	differences	difference	NOUN
taxlaw-2861	408	10	,	,	PUNCT
taxlaw-2861	408	11	it	it	PRON
taxlaw-2861	408	12	is	be	AUX
taxlaw-2861	408	13	likely	likely	ADJ
taxlaw-2861	408	14	that	that	SCONJ
taxlaw-2861	408	15	traditional	traditional	ADJ
taxlaw-2861	408	16	sibs	sib	NOUN
taxlaw-2861	408	17	do	do	AUX
taxlaw-2861	408	18	not	not	PART
taxlaw-2861	408	19	qualify	qualify	VERB
taxlaw-2861	408	20	for	for	ADP
taxlaw-2861	408	21	tax	tax	NOUN
taxlaw-2861	408	22	-	-	PUNCT
taxlaw-2861	408	23	exempt	exempt	ADJ
taxlaw-2861	408	24	status	status	NOUN
taxlaw-2861	408	25	.	.	PUNCT
taxlaw-2861	409	1	instead	instead	ADV
taxlaw-2861	409	2	,	,	PUNCT
taxlaw-2861	409	3	specific	specific	ADJ
taxlaw-2861	409	4	legislation	legislation	NOUN
taxlaw-2861	409	5	is	be	AUX
taxlaw-2861	409	6	likely	likely	ADV
taxlaw-2861	409	7	needed	need	VERB
taxlaw-2861	409	8	to	to	PART
taxlaw-2861	409	9	make	make	VERB
taxlaw-2861	409	10	sibs	sib	NOUN
taxlaw-2861	409	11	tax	tax	NOUN
taxlaw-2861	409	12	exempt.127	exempt.127	PROPN
taxlaw-2861	409	13	3	3	NUM
taxlaw-2861	409	14	.	.	NOUN
taxlaw-2861	410	1	upfront	upfront	PROPN
taxlaw-2861	410	2	deduction	deduction	NOUN
taxlaw-2861	410	3	current	current	ADJ
taxlaw-2861	410	4	law	law	NOUN
taxlaw-2861	410	5	also	also	ADV
taxlaw-2861	410	6	provides	provide	VERB
taxlaw-2861	410	7	a	a	DET
taxlaw-2861	410	8	federal	federal	ADJ
taxlaw-2861	410	9	income	income	NOUN
taxlaw-2861	410	10	tax	tax	NOUN
taxlaw-2861	410	11	deduction	deduction	NOUN
taxlaw-2861	410	12	for	for	ADP
taxlaw-2861	410	13	donative	donative	ADJ
taxlaw-2861	410	14	transfers	transfer	NOUN
taxlaw-2861	410	15	to	to	ADP
taxlaw-2861	410	16	qualified	qualified	ADJ
taxlaw-2861	410	17	charitable	charitable	ADJ
taxlaw-2861	410	18	organizations	organization	NOUN
taxlaw-2861	410	19	,	,	PUNCT
taxlaw-2861	410	20	which	which	PRON
taxlaw-2861	410	21	meet	meet	VERB
taxlaw-2861	410	22	the	the	DET
taxlaw-2861	410	23	requirements	requirement	NOUN
taxlaw-2861	410	24	of	of	ADP
taxlaw-2861	410	25	a	a	DET
taxlaw-2861	410	26	charitable	charitable	ADJ
taxlaw-2861	410	27	contribution.128	contribution.128	NOUN
taxlaw-2861	410	28	even	even	ADV
taxlaw-2861	410	29	though	though	SCONJ
taxlaw-2861	410	30	a	a	DET
taxlaw-2861	410	31	traditional	traditional	ADJ
taxlaw-2861	410	32	sib	sib	NOUN
taxlaw-2861	410	33	investment	investment	NOUN
taxlaw-2861	410	34	generally	generally	ADV
taxlaw-2861	410	35	involves	involve	VERB
taxlaw-2861	410	36	the	the	DET
taxlaw-2861	410	37	transfer	transfer	NOUN
taxlaw-2861	410	38	of	of	ADP
taxlaw-2861	410	39	money	money	NOUN
taxlaw-2861	410	40	or	or	CCONJ
taxlaw-2861	410	41	property	property	NOUN
taxlaw-2861	410	42	to	to	ADP
taxlaw-2861	410	43	a	a	DET
taxlaw-2861	410	44	qualified	qualified	ADJ
taxlaw-2861	410	45	charitable	charitable	ADJ
taxlaw-2861	410	46	organization129	organization129	PROPN
taxlaw-2861	410	47	and	and	CCONJ
taxlaw-2861	410	48	sib	sib	NOUN
taxlaw-2861	410	49	investments	investment	NOUN
taxlaw-2861	410	50	by	by	ADP
taxlaw-2861	410	51	private	private	ADJ
taxlaw-2861	410	52	investors	investor	NOUN
taxlaw-2861	410	53	,	,	PUNCT
taxlaw-2861	410	54	thus	thus	ADV
taxlaw-2861	410	55	far	far	ADV
taxlaw-2861	410	56	,	,	PUNCT
taxlaw-2861	410	57	have	have	AUX
taxlaw-2861	410	58	been	be	AUX
taxlaw-2861	410	59	made	make	VERB
taxlaw-2861	410	60	primarily	primarily	ADV
taxlaw-2861	410	61	for	for	ADP
taxlaw-2861	410	62	philanthropic	philanthropic	NOUN
taxlaw-2861	410	63	reasons,130	reasons,130	NOUN
taxlaw-2861	410	64	an	an	DET
taxlaw-2861	410	65	123	123	NUM
taxlaw-2861	410	66	u.s	u.s	PROPN
taxlaw-2861	410	67	.	.	PROPN
taxlaw-2861	410	68	sec	sec	PROPN
taxlaw-2861	410	69	.	.	PROPN
taxlaw-2861	410	70	&	&	CCONJ
taxlaw-2861	410	71	exch	exch	PROPN
taxlaw-2861	410	72	.	.	PUNCT
taxlaw-2861	411	1	comm’n	comm’n	PROPN
taxlaw-2861	411	2	,	,	PUNCT
taxlaw-2861	411	3	investor	investor	NOUN
taxlaw-2861	411	4	bulletin	bulletin	NOUN
taxlaw-2861	411	5	:	:	PUNCT
taxlaw-2861	411	6	municipal	municipal	ADJ
taxlaw-2861	411	7	bonds	bond	NOUN
taxlaw-2861	411	8	,	,	PUNCT
taxlaw-2861	412	1	supra	supra	PROPN
taxlaw-2861	412	2	note	note	NOUN
taxlaw-2861	412	3	120	120	NUM
taxlaw-2861	413	1	.	.	PUNCT
taxlaw-2861	413	2	124	124	NUM
taxlaw-2861	413	3	see	see	NOUN
taxlaw-2861	413	4	,	,	PUNCT
taxlaw-2861	413	5	e.g.	e.g.	ADV
taxlaw-2861	413	6	,	,	PUNCT
taxlaw-2861	413	7	pay	pay	VERB
taxlaw-2861	413	8	for	for	ADP
taxlaw-2861	413	9	success	success	NOUN
taxlaw-2861	413	10	contract	contract	NOUN
taxlaw-2861	413	11	,	,	PUNCT
taxlaw-2861	413	12	supra	supra	PROPN
taxlaw-2861	413	13	note	note	PROPN
taxlaw-2861	413	14	87	87	NUM
taxlaw-2861	413	15	(	(	PUNCT
taxlaw-2861	413	16	providing	provide	VERB
taxlaw-2861	413	17	that	that	SCONJ
taxlaw-2861	413	18	the	the	DET
taxlaw-2861	413	19	funds	fund	NOUN
taxlaw-2861	413	20	the	the	DET
taxlaw-2861	413	21	commonwealth	commonwealth	PROPN
taxlaw-2861	413	22	of	of	ADP
taxlaw-2861	413	23	massachusetts	massachusetts	PROPN
taxlaw-2861	413	24	uses	use	VERB
taxlaw-2861	413	25	to	to	PART
taxlaw-2861	413	26	enter	enter	VERB
taxlaw-2861	413	27	into	into	ADP
taxlaw-2861	413	28	pay	pay	NOUN
taxlaw-2861	413	29	-	-	PUNCT
taxlaw-2861	413	30	for	for	ADP
taxlaw-2861	413	31	-	-	PUNCT
taxlaw-2861	413	32	success	success	NOUN
taxlaw-2861	413	33	contracts	contract	NOUN
taxlaw-2861	413	34	are	be	AUX
taxlaw-2861	413	35	backed	back	VERB
taxlaw-2861	413	36	by	by	ADP
taxlaw-2861	413	37	the	the	DET
taxlaw-2861	413	38	full	full	ADJ
taxlaw-2861	413	39	faith	faith	NOUN
taxlaw-2861	413	40	and	and	CCONJ
taxlaw-2861	413	41	credit	credit	NOUN
taxlaw-2861	413	42	of	of	ADP
taxlaw-2861	413	43	the	the	DET
taxlaw-2861	413	44	commonwealth	commonwealth	NOUN
taxlaw-2861	413	45	)	)	PUNCT
taxlaw-2861	413	46	.	.	PUNCT
taxlaw-2861	414	1	125	125	NUM
taxlaw-2861	414	2	u.s	u.s	PROPN
taxlaw-2861	414	3	.	.	PROPN
taxlaw-2861	414	4	sec	sec	PROPN
taxlaw-2861	414	5	.	.	PROPN
taxlaw-2861	414	6	&	&	CCONJ
taxlaw-2861	414	7	exch	exch	PROPN
taxlaw-2861	414	8	.	.	PUNCT
taxlaw-2861	415	1	comm’n	comm’n	PROPN
taxlaw-2861	415	2	,	,	PUNCT
taxlaw-2861	415	3	investor	investor	NOUN
taxlaw-2861	415	4	bulletin	bulletin	NOUN
taxlaw-2861	415	5	:	:	PUNCT
taxlaw-2861	415	6	municipal	municipal	ADJ
taxlaw-2861	415	7	bonds	bond	NOUN
taxlaw-2861	415	8	,	,	PUNCT
taxlaw-2861	416	1	supra	supra	PROPN
taxlaw-2861	416	2	note	note	NOUN
taxlaw-2861	416	3	120	120	NUM
taxlaw-2861	417	1	.	.	PUNCT
taxlaw-2861	418	1	126	126	NUM
taxlaw-2861	418	2	see	see	VERB
taxlaw-2861	418	3	dao	dao	NOUN
taxlaw-2861	418	4	et	et	PROPN
taxlaw-2861	418	5	al	al	PROPN
taxlaw-2861	418	6	.	.	PROPN
taxlaw-2861	418	7	,	,	PUNCT
taxlaw-2861	418	8	supra	supra	PROPN
taxlaw-2861	418	9	note	note	VERB
taxlaw-2861	418	10	37	37	NUM
taxlaw-2861	418	11	,	,	PUNCT
taxlaw-2861	418	12	at	at	ADP
taxlaw-2861	418	13	19	19	NUM
taxlaw-2861	418	14	.	.	PUNCT
taxlaw-2861	419	1	127	127	NUM
taxlaw-2861	419	2	see	see	VERB
taxlaw-2861	419	3	i	i	PRON
taxlaw-2861	419	4	d.	d.	PROPN
taxlaw-2861	419	5	at	at	ADP
taxlaw-2861	419	6	16	16	NUM
taxlaw-2861	419	7	.	.	PUNCT
taxlaw-2861	419	8	128	128	NUM
taxlaw-2861	419	9	i.r.c	i.r.c	NOUN
taxlaw-2861	419	10	.	.	PUNCT
taxlaw-2861	420	1	§	§	PROPN
taxlaw-2861	420	2	170	170	NUM
taxlaw-2861	420	3	.	.	PUNCT
taxlaw-2861	421	1	a	a	DET
taxlaw-2861	421	2	contribution	contribution	NOUN
taxlaw-2861	421	3	or	or	CCONJ
taxlaw-2861	421	4	gift	gift	NOUN
taxlaw-2861	421	5	generally	generally	ADV
taxlaw-2861	421	6	qualifies	qualify	VERB
taxlaw-2861	421	7	for	for	ADP
taxlaw-2861	421	8	the	the	DET
taxlaw-2861	421	9	federal	federal	ADJ
taxlaw-2861	421	10	income	income	NOUN
taxlaw-2861	421	11	tax	tax	NOUN
taxlaw-2861	421	12	deduction	deduction	NOUN
taxlaw-2861	421	13	if	if	SCONJ
taxlaw-2861	421	14	it	it	PRON
taxlaw-2861	421	15	meets	meet	VERB
taxlaw-2861	421	16	four	four	NUM
taxlaw-2861	421	17	requirements	requirement	NOUN
taxlaw-2861	421	18	:	:	PUNCT
taxlaw-2861	421	19	(	(	PUNCT
taxlaw-2861	421	20	1	1	X
taxlaw-2861	421	21	)	)	PUNCT
taxlaw-2861	421	22	it	it	PRON
taxlaw-2861	421	23	is	be	AUX
taxlaw-2861	421	24	a	a	DET
taxlaw-2861	421	25	transfer	transfer	NOUN
taxlaw-2861	421	26	of	of	ADP
taxlaw-2861	421	27	money	money	NOUN
taxlaw-2861	421	28	or	or	CCONJ
taxlaw-2861	421	29	property	property	NOUN
taxlaw-2861	421	30	;	;	PUNCT
taxlaw-2861	421	31	(	(	PUNCT
taxlaw-2861	421	32	2	2	X
taxlaw-2861	421	33	)	)	PUNCT
taxlaw-2861	421	34	the	the	DET
taxlaw-2861	421	35	recipient	recipient	NOUN
taxlaw-2861	421	36	is	be	AUX
taxlaw-2861	421	37	a	a	DET
taxlaw-2861	421	38	qualified	qualified	ADJ
taxlaw-2861	421	39	organization	organization	NOUN
taxlaw-2861	421	40	as	as	SCONJ
taxlaw-2861	421	41	defined	define	VERB
taxlaw-2861	421	42	in	in	ADP
taxlaw-2861	421	43	section	section	NOUN
taxlaw-2861	421	44	170(c	170(c	PROPN
taxlaw-2861	421	45	)	)	PUNCT
taxlaw-2861	421	46	;	;	PUNCT
taxlaw-2861	421	47	(	(	PUNCT
taxlaw-2861	421	48	3	3	X
taxlaw-2861	421	49	)	)	PUNCT
taxlaw-2861	421	50	the	the	DET
taxlaw-2861	421	51	transfer	transfer	NOUN
taxlaw-2861	421	52	is	be	AUX
taxlaw-2861	421	53	voluntary	voluntary	ADJ
taxlaw-2861	421	54	,	,	PUNCT
taxlaw-2861	421	55	donative	donative	ADJ
taxlaw-2861	421	56	in	in	ADP
taxlaw-2861	421	57	nature	nature	NOUN
taxlaw-2861	421	58	and	and	CCONJ
taxlaw-2861	421	59	exceeds	exceed	VERB
taxlaw-2861	421	60	the	the	DET
taxlaw-2861	421	61	value	value	NOUN
taxlaw-2861	421	62	of	of	ADP
taxlaw-2861	421	63	any	any	DET
taxlaw-2861	421	64	actual	actual	ADJ
taxlaw-2861	421	65	or	or	CCONJ
taxlaw-2861	421	66	expected	expect	VERB
taxlaw-2861	421	67	return	return	NOUN
taxlaw-2861	421	68	benefit	benefit	NOUN
taxlaw-2861	421	69	;	;	PUNCT
taxlaw-2861	421	70	and	and	CCONJ
taxlaw-2861	421	71	(	(	PUNCT
taxlaw-2861	421	72	4	4	X
taxlaw-2861	421	73	)	)	PUNCT
taxlaw-2861	421	74	the	the	DET
taxlaw-2861	421	75	contribution	contribution	NOUN
taxlaw-2861	421	76	is	be	AUX
taxlaw-2861	421	77	in	in	ADP
taxlaw-2861	421	78	proper	proper	ADJ
taxlaw-2861	421	79	form	form	NOUN
taxlaw-2861	421	80	.	.	PUNCT
taxlaw-2861	422	1	see	see	VERB
taxlaw-2861	422	2	i	i	PRON
taxlaw-2861	422	3	d.	d.	PROPN
taxlaw-2861	422	4	;	;	PUNCT
taxlaw-2861	422	5	carla	carla	PROPN
taxlaw-2861	422	6	neeley	neeley	PROPN
taxlaw-2861	422	7	freitag	freitag	PROPN
taxlaw-2861	422	8	&	&	CCONJ
taxlaw-2861	422	9	barbara	barbara	PROPN
taxlaw-2861	422	10	l.	l.	PROPN
taxlaw-2861	422	11	kirschten	kirschten	PROPN
taxlaw-2861	422	12	,	,	PUNCT
taxlaw-2861	422	13	charitable	charitable	ADJ
taxlaw-2861	422	14	contributions	contribution	NOUN
taxlaw-2861	422	15	:	:	PUNCT
taxlaw-2861	422	16	income	income	NOUN
taxlaw-2861	422	17	tax	tax	NOUN
taxlaw-2861	422	18	aspects	aspect	NOUN
taxlaw-2861	422	19	,	,	PUNCT
taxlaw-2861	422	20	863	863	NUM
taxlaw-2861	422	21	-	-	PUNCT
taxlaw-2861	422	22	3rd	3rd	ADJ
taxlaw-2861	422	23	tax	tax	NOUN
taxlaw-2861	422	24	mgmt	mgmt	NOUN
taxlaw-2861	422	25	.	.	PUNCT
taxlaw-2861	422	26	port	port	NOUN
taxlaw-2861	422	27	.	.	PUNCT
taxlaw-2861	423	1	(	(	PUNCT
taxlaw-2861	423	2	bna	bna	PROPN
taxlaw-2861	423	3	)	)	PUNCT
taxlaw-2861	423	4	,	,	PUNCT
taxlaw-2861	423	5	ii(a	ii(a	NOUN
taxlaw-2861	423	6	)	)	PUNCT
taxlaw-2861	423	7	(	(	PUNCT
taxlaw-2861	423	8	apr	apr	PROPN
taxlaw-2861	423	9	.	.	PROPN
taxlaw-2861	423	10	11	11	NUM
taxlaw-2861	423	11	,	,	PUNCT
taxlaw-2861	423	12	2016	2016	NUM
taxlaw-2861	423	13	)	)	PUNCT
taxlaw-2861	423	14	.	.	PUNCT
taxlaw-2861	424	1	129	129	NUM
taxlaw-2861	424	2	to	to	ADP
taxlaw-2861	424	3	date	date	NOUN
taxlaw-2861	424	4	,	,	PUNCT
taxlaw-2861	424	5	the	the	DET
taxlaw-2861	424	6	organizations	organization	NOUN
taxlaw-2861	424	7	that	that	PRON
taxlaw-2861	424	8	have	have	AUX
taxlaw-2861	424	9	operated	operate	VERB
taxlaw-2861	424	10	as	as	ADP
taxlaw-2861	424	11	project	project	NOUN
taxlaw-2861	424	12	intermediaries	intermediary	NOUN
taxlaw-2861	424	13	in	in	ADP
taxlaw-2861	424	14	u.s	u.s	PROPN
taxlaw-2861	424	15	.	.	PROPN
taxlaw-2861	424	16	sibs	sib	NOUN
taxlaw-2861	424	17	have	have	AUX
taxlaw-2861	424	18	been	be	AUX
taxlaw-2861	424	19	qualified	qualified	ADJ
taxlaw-2861	424	20	charitable	charitable	ADJ
taxlaw-2861	424	21	organizations	organization	NOUN
taxlaw-2861	424	22	.	.	PUNCT
taxlaw-2861	425	1	see	see	VERB
taxlaw-2861	425	2	mazur	mazur	PROPN
taxlaw-2861	425	3	,	,	PUNCT
taxlaw-2861	425	4	supra	supra	PROPN
taxlaw-2861	425	5	note	note	NOUN
taxlaw-2861	425	6	7	7	NUM
taxlaw-2861	425	7	.	.	SYM
taxlaw-2861	425	8	130	130	NUM
taxlaw-2861	425	9	see	see	VERB
taxlaw-2861	425	10	liang	liang	PROPN
taxlaw-2861	425	11	,	,	PUNCT
taxlaw-2861	425	12	mansberger	mansberger	PROPN
taxlaw-2861	425	13	&	&	CCONJ
taxlaw-2861	425	14	spieler	spieler	PROPN
taxlaw-2861	425	15	,	,	PUNCT
taxlaw-2861	425	16	supra	supra	PROPN
taxlaw-2861	425	17	note	note	PROPN
taxlaw-2861	425	18	19	19	NUM
taxlaw-2861	425	19	(	(	PUNCT
taxlaw-2861	425	20	observing	observe	VERB
taxlaw-2861	425	21	that	that	SCONJ
taxlaw-2861	425	22	the	the	DET
taxlaw-2861	425	23	primary	primary	ADJ
taxlaw-2861	425	24	mission	mission	NOUN
taxlaw-2861	425	25	of	of	ADP
taxlaw-2861	425	26	sibs	sib	NOUN
taxlaw-2861	425	27	is	be	AUX
taxlaw-2861	425	28	to	to	PART
taxlaw-2861	425	29	“	"	PUNCT
taxlaw-2861	425	30	promote	promote	VERB
taxlaw-2861	425	31	proven	prove	VERB
taxlaw-2861	425	32	social	social	ADJ
taxlaw-2861	425	33	benefit	benefit	NOUN
taxlaw-2861	425	34	programs	program	NOUN
taxlaw-2861	425	35	,	,	PUNCT
taxlaw-2861	425	36	”	"	PUNCT
taxlaw-2861	425	37	while	while	SCONJ
taxlaw-2861	425	38	any	any	DET
taxlaw-2861	425	39	economic	economic	ADJ
taxlaw-2861	425	40	benefit	benefit	NOUN
taxlaw-2861	425	41	or	or	CCONJ
taxlaw-2861	425	42	growth	growth	NOUN
taxlaw-2861	425	43	is	be	AUX
taxlaw-2861	425	44	only	only	ADV
taxlaw-2861	425	45	of	of	ADP
taxlaw-2861	425	46	secondary	secondary	ADJ
taxlaw-2861	425	47	importance	importance	NOUN
taxlaw-2861	425	48	)	)	PUNCT
taxlaw-2861	425	49	;	;	PUNCT
taxlaw-2861	425	50	mazur	mazur	PROPN
taxlaw-2861	425	51	,	,	PUNCT
taxlaw-2861	425	52	supra	supra	PROPN
taxlaw-2861	425	53	note	note	PROPN
taxlaw-2861	425	54	7	7	NUM
taxlaw-2861	425	55	;	;	PUNCT
taxlaw-2861	425	56	robert	robert	PROPN
taxlaw-2861	425	57	milburn	milburn	PROPN
taxlaw-2861	425	58	,	,	PUNCT
taxlaw-2861	425	59	‘	'	PUNCT
taxlaw-2861	425	60	pay	pay	NOUN
taxlaw-2861	425	61	for	for	ADP
taxlaw-2861	425	62	success	success	NOUN
taxlaw-2861	425	63	bonds	bond	NOUN
taxlaw-2861	425	64	’	'	PUNCT
taxlaw-2861	425	65	drum	drum	VERB
taxlaw-2861	425	66	up	up	ADP
taxlaw-2861	425	67	interest	interest	NOUN
taxlaw-2861	425	68	,	,	PUNCT
taxlaw-2861	425	69	barron	barron	PROPN
taxlaw-2861	425	70	’s	’s	PART
taxlaw-2861	425	71	:	:	PUNCT
taxlaw-2861	425	72	penta	penta	PROPN
taxlaw-2861	425	73	daily	daily	PROPN
taxlaw-2861	425	74	(	(	PUNCT
taxlaw-2861	425	75	jan	jan	PROPN
taxlaw-2861	425	76	.	.	PROPN
taxlaw-2861	425	77	13	13	NUM
taxlaw-2861	425	78	,	,	PUNCT
taxlaw-2861	425	79	2014	2014	NUM
taxlaw-2861	425	80	,	,	PUNCT
taxlaw-2861	425	81	11:40	11:40	NUM
taxlaw-2861	425	82	am	am	NOUN
taxlaw-2861	425	83	)	)	PUNCT
taxlaw-2861	425	84	,	,	PUNCT
taxlaw-2861	426	1	http://blogs.barrons.com/penta/2014/01/13/pay-for-success-bondsdrum-up-interest/	http://blogs.barrons.com/penta/2014/01/13/pay-for-success-bondsdrum-up-interest/	PROPN
taxlaw-2861	426	2	[	[	X
taxlaw-2861	426	3	https://perma.cc/dc5h-azg2	https://perma.cc/dc5h-azg2	X
taxlaw-2861	426	4	]	]	X
taxlaw-2861	426	5	(	(	PUNCT
taxlaw-2861	426	6	noting	note	VERB
taxlaw-2861	426	7	that	that	SCONJ
taxlaw-2861	426	8	“	"	PUNCT
taxlaw-2861	426	9	[	[	X
taxlaw-2861	426	10	m]uch	m]uch	NOUN
taxlaw-2861	426	11	of	of	ADP
taxlaw-2861	426	12	the	the	DET
taxlaw-2861	426	13	private	private	ADJ
taxlaw-2861	426	14	investor	investor	NOUN
taxlaw-2861	426	15	interest	interest	NOUN
taxlaw-2861	426	16	,	,	PUNCT
taxlaw-2861	426	17	at	at	ADP
taxlaw-2861	426	18	this	this	DET
taxlaw-2861	426	19	point	point	NOUN
taxlaw-2861	426	20	,	,	PUNCT
taxlaw-2861	426	21	has	have	AUX
taxlaw-2861	426	22	come	come	VERB
taxlaw-2861	426	23	from	from	ADP
taxlaw-2861	426	24	philanthropic	philanthropic	NOUN
taxlaw-2861	426	25	-	-	PUNCT
taxlaw-2861	426	26	minded	minded	ADJ
taxlaw-2861	426	27	individuals	individual	NOUN
taxlaw-2861	426	28	and	and	CCONJ
taxlaw-2861	426	29	their	their	PRON
taxlaw-2861	426	30	foundations	foundation	NOUN
taxlaw-2861	426	31	.	.	PUNCT
taxlaw-2861	426	32	”	"	PUNCT
taxlaw-2861	426	33	)	)	PUNCT
taxlaw-2861	426	34	.	.	PUNCT
taxlaw-2861	427	1	160	160	NUM
taxlaw-2861	427	2	columbia	columbia	PROPN
taxlaw-2861	427	3	journal	journal	PROPN
taxlaw-2861	427	4	of	of	ADP
taxlaw-2861	427	5	tax	tax	NOUN
taxlaw-2861	427	6	law	law	NOUN
taxlaw-2861	427	7	[	[	X
taxlaw-2861	427	8	vol.9:141	vol.9:141	INTJ
taxlaw-2861	427	9	investment	investment	NOUN
taxlaw-2861	427	10	in	in	ADP
taxlaw-2861	427	11	a	a	DET
taxlaw-2861	427	12	sib	sib	NOUN
taxlaw-2861	427	13	-	-	PUNCT
taxlaw-2861	427	14	funded	fund	VERB
taxlaw-2861	427	15	program	program	NOUN
taxlaw-2861	427	16	is	be	AUX
taxlaw-2861	427	17	not	not	PART
taxlaw-2861	427	18	likely	likely	ADJ
taxlaw-2861	427	19	to	to	PART
taxlaw-2861	427	20	give	give	VERB
taxlaw-2861	427	21	rise	rise	NOUN
taxlaw-2861	427	22	to	to	ADP
taxlaw-2861	427	23	a	a	DET
taxlaw-2861	427	24	deductible	deductible	ADJ
taxlaw-2861	427	25	charitable	charitable	ADJ
taxlaw-2861	427	26	donation	donation	NOUN
taxlaw-2861	427	27	.	.	PUNCT
taxlaw-2861	428	1	the	the	DET
taxlaw-2861	428	2	tax	tax	NOUN
taxlaw-2861	428	3	law	law	NOUN
taxlaw-2861	428	4	provides	provide	VERB
taxlaw-2861	428	5	that	that	SCONJ
taxlaw-2861	428	6	a	a	DET
taxlaw-2861	428	7	payment	payment	NOUN
taxlaw-2861	428	8	does	do	AUX
taxlaw-2861	428	9	not	not	PART
taxlaw-2861	428	10	qualify	qualify	VERB
taxlaw-2861	428	11	as	as	ADP
taxlaw-2861	428	12	a	a	DET
taxlaw-2861	428	13	charitable	charitable	ADJ
taxlaw-2861	428	14	contribution	contribution	NOUN
taxlaw-2861	428	15	unless	unless	SCONJ
taxlaw-2861	428	16	the	the	DET
taxlaw-2861	428	17	transferor	transferor	NOUN
taxlaw-2861	428	18	“	"	PUNCT
taxlaw-2861	428	19	intends	intend	VERB
taxlaw-2861	428	20	to	to	PART
taxlaw-2861	428	21	make	make	VERB
taxlaw-2861	428	22	a	a	DET
taxlaw-2861	428	23	payment	payment	NOUN
taxlaw-2861	428	24	in	in	ADP
taxlaw-2861	428	25	an	an	DET
taxlaw-2861	428	26	amount	amount	NOUN
taxlaw-2861	428	27	that	that	PRON
taxlaw-2861	428	28	exceeds	exceed	VERB
taxlaw-2861	428	29	the	the	DET
taxlaw-2861	428	30	fair	fair	ADJ
taxlaw-2861	428	31	market	market	NOUN
taxlaw-2861	428	32	value	value	NOUN
taxlaw-2861	428	33	”	"	PUNCT
taxlaw-2861	428	34	of	of	ADP
taxlaw-2861	428	35	any	any	DET
taxlaw-2861	428	36	goods	good	NOUN
taxlaw-2861	428	37	or	or	CCONJ
taxlaw-2861	428	38	services	service	NOUN
taxlaw-2861	428	39	that	that	PRON
taxlaw-2861	428	40	it	it	PRON
taxlaw-2861	428	41	receives	receive	VERB
taxlaw-2861	428	42	from	from	ADP
taxlaw-2861	428	43	the	the	DET
taxlaw-2861	428	44	charitable	charitable	ADJ
taxlaw-2861	428	45	organization.131	organization.131	NOUN
taxlaw-2861	428	46	however	however	ADV
taxlaw-2861	428	47	,	,	PUNCT
taxlaw-2861	428	48	a	a	DET
taxlaw-2861	428	49	private	private	ADJ
taxlaw-2861	428	50	investor	investor	NOUN
taxlaw-2861	428	51	in	in	ADP
taxlaw-2861	428	52	a	a	DET
taxlaw-2861	428	53	sib	sib	NOUN
taxlaw-2861	428	54	expects	expect	VERB
taxlaw-2861	428	55	a	a	DET
taxlaw-2861	428	56	return	return	NOUN
taxlaw-2861	428	57	benefit	benefit	NOUN
taxlaw-2861	428	58	.	.	PUNCT
taxlaw-2861	429	1	this	this	PRON
taxlaw-2861	429	2	is	be	AUX
taxlaw-2861	429	3	evident	evident	ADJ
taxlaw-2861	429	4	from	from	ADP
taxlaw-2861	429	5	the	the	DET
taxlaw-2861	429	6	terms	term	NOUN
taxlaw-2861	429	7	of	of	ADP
taxlaw-2861	429	8	the	the	DET
taxlaw-2861	429	9	traditional	traditional	ADJ
taxlaw-2861	429	10	sib	sib	NOUN
taxlaw-2861	429	11	arrangement	arrangement	NOUN
taxlaw-2861	429	12	,	,	PUNCT
taxlaw-2861	429	13	which	which	PRON
taxlaw-2861	429	14	provide	provide	VERB
taxlaw-2861	429	15	that	that	SCONJ
taxlaw-2861	429	16	if	if	SCONJ
taxlaw-2861	429	17	the	the	DET
taxlaw-2861	429	18	sib	sib	NOUN
taxlaw-2861	429	19	-	-	PUNCT
taxlaw-2861	429	20	funded	fund	VERB
taxlaw-2861	429	21	program	program	NOUN
taxlaw-2861	429	22	exceeds	exceed	VERB
taxlaw-2861	429	23	certain	certain	ADJ
taxlaw-2861	429	24	performance	performance	NOUN
taxlaw-2861	429	25	thresholds	threshold	NOUN
taxlaw-2861	429	26	,	,	PUNCT
taxlaw-2861	429	27	the	the	DET
taxlaw-2861	429	28	investor	investor	NOUN
taxlaw-2861	429	29	recoups	recoup	VERB
taxlaw-2861	429	30	its	its	PRON
taxlaw-2861	429	31	initial	initial	ADJ
taxlaw-2861	429	32	capital	capital	NOUN
taxlaw-2861	429	33	investment	investment	NOUN
taxlaw-2861	429	34	and	and	CCONJ
taxlaw-2861	429	35	possibly	possibly	ADV
taxlaw-2861	429	36	also	also	ADV
taxlaw-2861	429	37	receives	receive	VERB
taxlaw-2861	429	38	a	a	DET
taxlaw-2861	429	39	return	return	NOUN
taxlaw-2861	429	40	on	on	ADP
taxlaw-2861	429	41	that	that	DET
taxlaw-2861	429	42	investment.132	investment.132	NOUN
taxlaw-2861	429	43	in	in	ADP
taxlaw-2861	429	44	other	other	ADJ
taxlaw-2861	429	45	words	word	NOUN
taxlaw-2861	429	46	,	,	PUNCT
taxlaw-2861	429	47	in	in	ADP
taxlaw-2861	429	48	addition	addition	NOUN
taxlaw-2861	429	49	to	to	ADP
taxlaw-2861	429	50	any	any	DET
taxlaw-2861	429	51	social	social	ADJ
taxlaw-2861	429	52	good	good	NOUN
taxlaw-2861	429	53	the	the	DET
taxlaw-2861	429	54	investment	investment	NOUN
taxlaw-2861	429	55	may	may	AUX
taxlaw-2861	429	56	generate	generate	VERB
taxlaw-2861	429	57	,	,	PUNCT
taxlaw-2861	429	58	an	an	DET
taxlaw-2861	429	59	investor	investor	NOUN
taxlaw-2861	429	60	generally	generally	ADV
taxlaw-2861	429	61	also	also	ADV
taxlaw-2861	429	62	expects	expect	VERB
taxlaw-2861	429	63	a	a	DET
taxlaw-2861	429	64	financial	financial	ADJ
taxlaw-2861	429	65	return	return	NOUN
taxlaw-2861	429	66	from	from	ADP
taxlaw-2861	429	67	its	its	PRON
taxlaw-2861	429	68	investment	investment	NOUN
taxlaw-2861	429	69	.	.	PUNCT
taxlaw-2861	430	1	thus	thus	ADV
taxlaw-2861	430	2	,	,	PUNCT
taxlaw-2861	430	3	it	it	PRON
taxlaw-2861	430	4	does	do	AUX
taxlaw-2861	430	5	not	not	PART
taxlaw-2861	430	6	matter	matter	VERB
taxlaw-2861	430	7	that	that	SCONJ
taxlaw-2861	430	8	the	the	DET
taxlaw-2861	430	9	investor	investor	NOUN
taxlaw-2861	430	10	may	may	AUX
taxlaw-2861	430	11	potentially	potentially	ADV
taxlaw-2861	430	12	lose	lose	VERB
taxlaw-2861	430	13	its	its	PRON
taxlaw-2861	430	14	entire	entire	ADJ
taxlaw-2861	430	15	investment	investment	NOUN
taxlaw-2861	430	16	or	or	CCONJ
taxlaw-2861	430	17	that	that	SCONJ
taxlaw-2861	430	18	the	the	DET
taxlaw-2861	430	19	investor	investor	NOUN
taxlaw-2861	430	20	is	be	AUX
taxlaw-2861	430	21	willing	willing	ADJ
taxlaw-2861	430	22	to	to	PART
taxlaw-2861	430	23	make	make	VERB
taxlaw-2861	430	24	this	this	PRON
taxlaw-2861	430	25	risky	risky	ADJ
taxlaw-2861	430	26	,	,	PUNCT
taxlaw-2861	430	27	lowfinancial	lowfinancial	ADJ
taxlaw-2861	430	28	reward	reward	NOUN
taxlaw-2861	430	29	investment.133	investment.133	VERB
taxlaw-2861	430	30	this	this	DET
taxlaw-2861	430	31	expectation	expectation	NOUN
taxlaw-2861	430	32	of	of	ADP
taxlaw-2861	430	33	benefits	benefit	NOUN
taxlaw-2861	430	34	is	be	AUX
taxlaw-2861	430	35	enough	enough	ADJ
taxlaw-2861	430	36	to	to	PART
taxlaw-2861	430	37	disqualify	disqualify	VERB
taxlaw-2861	430	38	an	an	DET
taxlaw-2861	430	39	individual	individual	ADJ
taxlaw-2861	430	40	investor	investor	NOUN
taxlaw-2861	430	41	from	from	ADP
taxlaw-2861	430	42	deducting	deduct	VERB
taxlaw-2861	430	43	its	its	PRON
taxlaw-2861	430	44	payment	payment	NOUN
taxlaw-2861	430	45	upfront	upfront	NOUN
taxlaw-2861	430	46	as	as	ADP
taxlaw-2861	430	47	a	a	DET
taxlaw-2861	430	48	charitable	charitable	ADJ
taxlaw-2861	430	49	contribution	contribution	NOUN
taxlaw-2861	430	50	deduction.134	deduction.134	PROPN
taxlaw-2861	430	51	instead	instead	ADV
taxlaw-2861	430	52	,	,	PUNCT
taxlaw-2861	430	53	the	the	DET
taxlaw-2861	430	54	sib	sib	NOUN
taxlaw-2861	430	55	investment	investment	NOUN
taxlaw-2861	430	56	would	would	AUX
taxlaw-2861	430	57	generate	generate	VERB
taxlaw-2861	430	58	a	a	DET
taxlaw-2861	430	59	capital	capital	NOUN
taxlaw-2861	430	60	loss	loss	NOUN
taxlaw-2861	430	61	deduction	deduction	NOUN
taxlaw-2861	430	62	only	only	ADV
taxlaw-2861	430	63	once	once	ADV
taxlaw-2861	430	64	(	(	PUNCT
taxlaw-2861	430	65	and	and	CCONJ
taxlaw-2861	430	66	if	if	SCONJ
taxlaw-2861	430	67	)	)	PUNCT
taxlaw-2861	430	68	the	the	DET
taxlaw-2861	430	69	sib	sib	NOUN
taxlaw-2861	430	70	-	-	PUNCT
taxlaw-2861	430	71	financed	finance	VERB
taxlaw-2861	430	72	project	project	NOUN
taxlaw-2861	430	73	fails	fail	VERB
taxlaw-2861	430	74	to	to	PART
taxlaw-2861	430	75	meet	meet	VERB
taxlaw-2861	430	76	the	the	DET
taxlaw-2861	430	77	pre	pre	ADJ
taxlaw-2861	430	78	-	-	ADJ
taxlaw-2861	430	79	determined	determined	ADJ
taxlaw-2861	430	80	performance	performance	NOUN
taxlaw-2861	430	81	thresholds	threshold	NOUN
taxlaw-2861	430	82	and	and	CCONJ
taxlaw-2861	430	83	the	the	DET
taxlaw-2861	430	84	investor	investor	NOUN
taxlaw-2861	430	85	loses	lose	VERB
taxlaw-2861	430	86	its	its	PRON
taxlaw-2861	430	87	investment	investment	NOUN
taxlaw-2861	430	88	.	.	PUNCT
taxlaw-2861	431	1	in	in	ADP
taxlaw-2861	431	2	conclusion	conclusion	NOUN
taxlaw-2861	431	3	,	,	PUNCT
taxlaw-2861	431	4	private	private	ADJ
taxlaw-2861	431	5	investors	investor	NOUN
taxlaw-2861	431	6	who	who	PRON
taxlaw-2861	431	7	participate	participate	VERB
taxlaw-2861	431	8	in	in	ADP
taxlaw-2861	431	9	sibs	sib	NOUN
taxlaw-2861	431	10	do	do	AUX
taxlaw-2861	431	11	not	not	PART
taxlaw-2861	431	12	currently	currently	ADV
taxlaw-2861	431	13	enjoy	enjoy	VERB
taxlaw-2861	431	14	any	any	DET
taxlaw-2861	431	15	tax	tax	NOUN
taxlaw-2861	431	16	benefits	benefit	NOUN
taxlaw-2861	431	17	related	relate	VERB
taxlaw-2861	431	18	to	to	ADP
taxlaw-2861	431	19	their	their	PRON
taxlaw-2861	431	20	investment	investment	NOUN
taxlaw-2861	431	21	.	.	PUNCT
taxlaw-2861	432	1	instead	instead	ADV
taxlaw-2861	432	2	,	,	PUNCT
taxlaw-2861	432	3	these	these	DET
taxlaw-2861	432	4	investments	investment	NOUN
taxlaw-2861	432	5	likely	likely	ADV
taxlaw-2861	432	6	give	give	VERB
taxlaw-2861	432	7	rise	rise	NOUN
taxlaw-2861	432	8	to	to	ADP
taxlaw-2861	432	9	ordinary	ordinary	ADJ
taxlaw-2861	432	10	income	income	NOUN
taxlaw-2861	432	11	taxable	taxable	ADJ
taxlaw-2861	432	12	at	at	ADP
taxlaw-2861	432	13	non	non	ADJ
taxlaw-2861	432	14	-	-	ADJ
taxlaw-2861	432	15	preferential	preferential	ADJ
taxlaw-2861	432	16	tax	tax	NOUN
taxlaw-2861	432	17	rates	rate	NOUN
taxlaw-2861	432	18	throughout	throughout	ADP
taxlaw-2861	432	19	the	the	DET
taxlaw-2861	432	20	life	life	NOUN
taxlaw-2861	432	21	of	of	ADP
taxlaw-2861	432	22	the	the	DET
taxlaw-2861	432	23	project	project	NOUN
taxlaw-2861	432	24	and	and	CCONJ
taxlaw-2861	432	25	only	only	ADV
taxlaw-2861	432	26	give	give	VERB
taxlaw-2861	432	27	rise	rise	NOUN
taxlaw-2861	432	28	to	to	ADP
taxlaw-2861	432	29	a	a	DET
taxlaw-2861	432	30	limited	limited	ADJ
taxlaw-2861	432	31	capital	capital	NOUN
taxlaw-2861	432	32	loss	loss	NOUN
taxlaw-2861	432	33	deduction	deduction	NOUN
taxlaw-2861	432	34	at	at	ADP
taxlaw-2861	432	35	the	the	DET
taxlaw-2861	432	36	time	time	NOUN
taxlaw-2861	432	37	an	an	DET
taxlaw-2861	432	38	unsuccessful	unsuccessful	ADJ
taxlaw-2861	432	39	sib	sib	NOUN
taxlaw-2861	432	40	-	-	PUNCT
taxlaw-2861	432	41	funded	fund	VERB
taxlaw-2861	432	42	project	project	NOUN
taxlaw-2861	432	43	is	be	AUX
taxlaw-2861	432	44	terminated	terminate	VERB
taxlaw-2861	432	45	.	.	PUNCT
taxlaw-2861	433	1	iv	iv	X
taxlaw-2861	433	2	.	.	PUNCT
taxlaw-2861	433	3	sibs	sib	NOUN
taxlaw-2861	433	4	as	as	ADP
taxlaw-2861	433	5	a	a	DET
taxlaw-2861	433	6	tax	tax	NOUN
taxlaw-2861	433	7	-	-	PUNCT
taxlaw-2861	433	8	favored	favor	VERB
taxlaw-2861	433	9	investment	investment	NOUN
taxlaw-2861	433	10	?	?	PUNCT
taxlaw-2861	434	1	despite	despite	SCONJ
taxlaw-2861	434	2	the	the	DET
taxlaw-2861	434	3	sibs	sib	NOUN
taxlaw-2861	434	4	’	'	PUNCT
taxlaw-2861	434	5	potential	potential	NOUN
taxlaw-2861	434	6	to	to	PART
taxlaw-2861	434	7	help	help	VERB
taxlaw-2861	434	8	tackle	tackle	VERB
taxlaw-2861	434	9	some	some	PRON
taxlaw-2861	434	10	of	of	ADP
taxlaw-2861	434	11	society	society	NOUN
taxlaw-2861	434	12	’s	’s	PART
taxlaw-2861	434	13	toughest	tough	ADJ
taxlaw-2861	434	14	social	social	ADJ
taxlaw-2861	434	15	problems	problem	NOUN
taxlaw-2861	434	16	or	or	CCONJ
taxlaw-2861	434	17	at	at	ADP
taxlaw-2861	434	18	least	least	ADJ
taxlaw-2861	434	19	move	move	VERB
taxlaw-2861	434	20	us	we	PRON
taxlaw-2861	434	21	toward	toward	ADP
taxlaw-2861	434	22	a	a	DET
taxlaw-2861	434	23	more	more	ADJ
taxlaw-2861	434	24	evidence	evidence	NOUN
taxlaw-2861	434	25	-	-	PUNCT
taxlaw-2861	434	26	based	base	VERB
taxlaw-2861	434	27	,	,	PUNCT
taxlaw-2861	434	28	collaborative	collaborative	ADJ
taxlaw-2861	434	29	delivery	delivery	NOUN
taxlaw-2861	434	30	of	of	ADP
taxlaw-2861	434	31	social	social	ADJ
taxlaw-2861	434	32	services	service	NOUN
taxlaw-2861	434	33	,	,	PUNCT
taxlaw-2861	434	34	the	the	DET
taxlaw-2861	434	35	current	current	ADJ
taxlaw-2861	434	36	tax	tax	NOUN
taxlaw-2861	434	37	law	law	NOUN
taxlaw-2861	434	38	discourages	discourage	VERB
taxlaw-2861	434	39	private	private	ADJ
taxlaw-2861	434	40	investments	investment	NOUN
taxlaw-2861	434	41	in	in	ADP
taxlaw-2861	434	42	sibs	sib	NOUN
taxlaw-2861	434	43	.	.	PUNCT
taxlaw-2861	435	1	this	this	DET
taxlaw-2861	435	2	situation	situation	NOUN
taxlaw-2861	435	3	arises	arise	VERB
taxlaw-2861	435	4	because	because	SCONJ
taxlaw-2861	435	5	the	the	DET
taxlaw-2861	435	6	current	current	ADJ
taxlaw-2861	435	7	tax	tax	NOUN
taxlaw-2861	435	8	treatment	treatment	NOUN
taxlaw-2861	435	9	of	of	ADP
taxlaw-2861	435	10	sibs	sib	NOUN
taxlaw-2861	435	11	,	,	PUNCT
taxlaw-2861	435	12	like	like	ADP
taxlaw-2861	435	13	many	many	ADJ
taxlaw-2861	435	14	novel	novel	ADJ
taxlaw-2861	435	15	financial	financial	ADJ
taxlaw-2861	435	16	instruments	instrument	NOUN
taxlaw-2861	435	17	,	,	PUNCT
taxlaw-2861	435	18	is	be	AUX
taxlaw-2861	435	19	not	not	PART
taxlaw-2861	435	20	clear	clear	ADJ
taxlaw-2861	435	21	,	,	PUNCT
taxlaw-2861	435	22	due	due	ADP
taxlaw-2861	435	23	to	to	ADP
taxlaw-2861	435	24	the	the	DET
taxlaw-2861	435	25	difficulties	difficulty	NOUN
taxlaw-2861	435	26	in	in	ADP
taxlaw-2861	435	27	characterizing	characterize	VERB
taxlaw-2861	435	28	the	the	DET
taxlaw-2861	435	29	arrangement	arrangement	NOUN
taxlaw-2861	435	30	under	under	ADP
taxlaw-2861	435	31	the	the	DET
taxlaw-2861	435	32	traditional	traditional	ADJ
taxlaw-2861	435	33	debt	debt	NOUN
taxlaw-2861	435	34	/	/	SYM
taxlaw-2861	435	35	equity	equity	NOUN
taxlaw-2861	435	36	analysis.135	analysis.135	NOUN
taxlaw-2861	435	37	this	this	DET
taxlaw-2861	435	38	ambiguity	ambiguity	NOUN
taxlaw-2861	435	39	creates	create	VERB
taxlaw-2861	435	40	an	an	DET
taxlaw-2861	435	41	audit	audit	NOUN
taxlaw-2861	435	42	risk	risk	NOUN
taxlaw-2861	435	43	that	that	PRON
taxlaw-2861	435	44	may	may	AUX
taxlaw-2861	435	45	deter	deter	VERB
taxlaw-2861	435	46	some	some	DET
taxlaw-2861	435	47	private	private	ADJ
taxlaw-2861	435	48	investors	investor	NOUN
taxlaw-2861	435	49	from	from	ADP
taxlaw-2861	435	50	investing	invest	VERB
taxlaw-2861	435	51	in	in	ADP
taxlaw-2861	435	52	sib	sib	NOUN
taxlaw-2861	435	53	arrangements	arrangement	NOUN
taxlaw-2861	435	54	especially	especially	ADV
taxlaw-2861	435	55	given	give	VERB
taxlaw-2861	435	56	the	the	DET
taxlaw-2861	435	57	speculative	speculative	ADJ
taxlaw-2861	435	58	nature	nature	NOUN
taxlaw-2861	435	59	of	of	ADP
taxlaw-2861	435	60	the	the	DET
taxlaw-2861	435	61	investment	investment	NOUN
taxlaw-2861	435	62	and	and	CCONJ
taxlaw-2861	435	63	the	the	DET
taxlaw-2861	435	64	below	below	ADJ
taxlaw-2861	435	65	-	-	PUNCT
taxlaw-2861	435	66	market	market	NOUN
taxlaw-2861	435	67	rate	rate	NOUN
taxlaw-2861	435	68	of	of	ADP
taxlaw-2861	435	69	return.136	return.136	ADJ
taxlaw-2861	435	70	moreover	moreover	ADV
taxlaw-2861	435	71	,	,	PUNCT
taxlaw-2861	435	72	potential	potential	ADJ
taxlaw-2861	435	73	sib	sib	NOUN
taxlaw-2861	435	74	investors	investor	NOUN
taxlaw-2861	435	75	have	have	VERB
taxlaw-2861	435	76	many	many	ADJ
taxlaw-2861	435	77	options	option	NOUN
taxlaw-2861	435	78	of	of	ADP
taxlaw-2861	435	79	where	where	SCONJ
taxlaw-2861	435	80	to	to	PART
taxlaw-2861	435	81	invest	invest	VERB
taxlaw-2861	435	82	their	their	PRON
taxlaw-2861	435	83	private	private	ADJ
taxlaw-2861	435	84	capital	capital	NOUN
taxlaw-2861	435	85	.	.	PUNCT
taxlaw-2861	436	1	among	among	ADP
taxlaw-2861	436	2	their	their	PRON
taxlaw-2861	436	3	choices	choice	NOUN
taxlaw-2861	436	4	are	be	AUX
taxlaw-2861	436	5	traditional	traditional	ADJ
taxlaw-2861	436	6	equity	equity	NOUN
taxlaw-2861	436	7	investments	investment	NOUN
taxlaw-2861	436	8	and	and	CCONJ
taxlaw-2861	436	9	municipal	municipal	ADJ
taxlaw-2861	436	10	131	131	NUM
taxlaw-2861	436	11	treas	trea	NOUN
taxlaw-2861	436	12	.	.	PUNCT
taxlaw-2861	437	1	reg	reg	PROPN
taxlaw-2861	437	2	.	.	PUNCT
taxlaw-2861	438	1	§	§	PROPN
taxlaw-2861	438	2	1.170a–1(h)(1)(i	1.170a–1(h)(1)(i	NUM
taxlaw-2861	438	3	)	)	PUNCT
taxlaw-2861	438	4	(	(	PUNCT
taxlaw-2861	438	5	emphasis	emphasis	NOUN
taxlaw-2861	438	6	added	add	VERB
taxlaw-2861	438	7	)	)	PUNCT
taxlaw-2861	438	8	.	.	PUNCT
taxlaw-2861	439	1	in	in	ADP
taxlaw-2861	439	2	addition	addition	NOUN
taxlaw-2861	439	3	,	,	PUNCT
taxlaw-2861	439	4	the	the	DET
taxlaw-2861	439	5	payment	payment	NOUN
taxlaw-2861	439	6	must	must	AUX
taxlaw-2861	439	7	also	also	ADV
taxlaw-2861	439	8	actually	actually	ADV
taxlaw-2861	439	9	exceed	exceed	VERB
taxlaw-2861	439	10	the	the	DET
taxlaw-2861	439	11	fair	fair	ADJ
taxlaw-2861	439	12	market	market	NOUN
taxlaw-2861	439	13	value	value	NOUN
taxlaw-2861	439	14	of	of	ADP
taxlaw-2861	439	15	the	the	DET
taxlaw-2861	439	16	goods	good	NOUN
taxlaw-2861	439	17	or	or	CCONJ
taxlaw-2861	439	18	services	service	NOUN
taxlaw-2861	439	19	.	.	PUNCT
taxlaw-2861	440	1	treas	treas	PROPN
taxlaw-2861	440	2	.	.	PUNCT
taxlaw-2861	441	1	reg	reg	PROPN
taxlaw-2861	441	2	.	.	PUNCT
taxlaw-2861	442	1	§	§	PROPN
taxlaw-2861	442	2	1.170a–1(h)(1)(i	1.170a–1(h)(1)(i	PROPN
taxlaw-2861	442	3	–	–	PUNCT
taxlaw-2861	442	4	ii	ii	NOUN
taxlaw-2861	442	5	)	)	PUNCT
taxlaw-2861	442	6	.	.	PUNCT
taxlaw-2861	443	1	132	132	NUM
taxlaw-2861	443	2	see	see	VERB
taxlaw-2861	443	3	supra	supra	PROPN
taxlaw-2861	443	4	notes	note	VERB
taxlaw-2861	443	5	11–17	11–17	NUM
taxlaw-2861	443	6	and	and	CCONJ
taxlaw-2861	443	7	accompanying	accompany	VERB
taxlaw-2861	443	8	text	text	NOUN
taxlaw-2861	443	9	.	.	PUNCT
taxlaw-2861	444	1	133	133	NUM
taxlaw-2861	444	2	see	see	VERB
taxlaw-2861	444	3	stubbs	stubbs	PROPN
taxlaw-2861	444	4	v.	v.	PROPN
taxlaw-2861	444	5	u.s	u.s	PROPN
taxlaw-2861	444	6	.	.	PROPN
taxlaw-2861	444	7	,	,	PUNCT
taxlaw-2861	444	8	428	428	NUM
taxlaw-2861	444	9	f.2d	f.2d	SYM
taxlaw-2861	444	10	885	885	NUM
taxlaw-2861	444	11	(	(	PUNCT
taxlaw-2861	444	12	9th	9th	ADJ
taxlaw-2861	444	13	cir	cir	NOUN
taxlaw-2861	444	14	.	.	PROPN
taxlaw-2861	444	15	1970	1970	NUM
taxlaw-2861	444	16	)	)	PUNCT
taxlaw-2861	444	17	;	;	PUNCT
taxlaw-2861	444	18	singer	singer	NOUN
taxlaw-2861	444	19	co.	co.	PROPN
taxlaw-2861	444	20	v.	v.	CCONJ
taxlaw-2861	444	21	u.s	u.s	PROPN
taxlaw-2861	444	22	.	.	PROPN
taxlaw-2861	444	23	,	,	PUNCT
taxlaw-2861	444	24	449	449	NUM
taxlaw-2861	444	25	f.2d	f.2d	NUM
taxlaw-2861	444	26	413	413	NUM
taxlaw-2861	444	27	,	,	PUNCT
taxlaw-2861	444	28	424	424	NUM
taxlaw-2861	444	29	(	(	PUNCT
taxlaw-2861	444	30	ct	ct	PROPN
taxlaw-2861	444	31	.	.	PUNCT
taxlaw-2861	444	32	cl	cl	NOUN
taxlaw-2861	444	33	.	.	PROPN
taxlaw-2861	444	34	1971	1971	NUM
taxlaw-2861	444	35	)	)	PUNCT
taxlaw-2861	444	36	;	;	PUNCT
taxlaw-2861	444	37	mazur	mazur	PROPN
taxlaw-2861	444	38	,	,	PUNCT
taxlaw-2861	444	39	supra	supra	PROPN
taxlaw-2861	444	40	note	note	PROPN
taxlaw-2861	444	41	7	7	NUM
taxlaw-2861	444	42	;	;	PUNCT
taxlaw-2861	444	43	freitag	freitag	PROPN
taxlaw-2861	444	44	&	&	CCONJ
taxlaw-2861	444	45	kirschten	kirschten	PROPN
taxlaw-2861	444	46	,	,	PUNCT
taxlaw-2861	444	47	supra	supra	PROPN
taxlaw-2861	444	48	note	note	PROPN
taxlaw-2861	444	49	128	128	NUM
taxlaw-2861	444	50	,	,	PUNCT
taxlaw-2861	444	51	at	at	ADP
taxlaw-2861	444	52	ii(e)(1)(b)(2	ii(e)(1)(b)(2	NOUN
taxlaw-2861	444	53	)	)	PUNCT
taxlaw-2861	444	54	.	.	PUNCT
taxlaw-2861	445	1	134	134	NUM
taxlaw-2861	445	2	however	however	ADV
taxlaw-2861	445	3	,	,	PUNCT
taxlaw-2861	445	4	it	it	PRON
taxlaw-2861	445	5	is	be	AUX
taxlaw-2861	445	6	possible	possible	ADJ
taxlaw-2861	445	7	that	that	SCONJ
taxlaw-2861	445	8	certain	certain	ADJ
taxlaw-2861	445	9	sib	sib	NOUN
taxlaw-2861	445	10	arrangements	arrangement	NOUN
taxlaw-2861	445	11	that	that	PRON
taxlaw-2861	445	12	are	be	AUX
taxlaw-2861	445	13	structured	structure	VERB
taxlaw-2861	445	14	as	as	ADP
taxlaw-2861	445	15	a	a	DET
taxlaw-2861	445	16	tranche	tranche	NOUN
taxlaw-2861	445	17	loan	loan	NOUN
taxlaw-2861	445	18	structure	structure	NOUN
taxlaw-2861	445	19	may	may	AUX
taxlaw-2861	445	20	be	be	AUX
taxlaw-2861	445	21	bifurcated	bifurcate	VERB
taxlaw-2861	445	22	so	so	SCONJ
taxlaw-2861	445	23	that	that	SCONJ
taxlaw-2861	445	24	a	a	DET
taxlaw-2861	445	25	portion	portion	NOUN
taxlaw-2861	445	26	of	of	ADP
taxlaw-2861	445	27	the	the	DET
taxlaw-2861	445	28	transaction	transaction	NOUN
taxlaw-2861	445	29	is	be	AUX
taxlaw-2861	445	30	treated	treat	VERB
taxlaw-2861	445	31	as	as	ADP
taxlaw-2861	445	32	a	a	DET
taxlaw-2861	445	33	charitable	charitable	ADJ
taxlaw-2861	445	34	contribution	contribution	NOUN
taxlaw-2861	445	35	with	with	ADP
taxlaw-2861	445	36	respect	respect	NOUN
taxlaw-2861	445	37	to	to	ADP
taxlaw-2861	445	38	non	non	ADJ
taxlaw-2861	445	39	-	-	ADJ
taxlaw-2861	445	40	profit	profit	ADJ
taxlaw-2861	445	41	investors	investor	NOUN
taxlaw-2861	445	42	that	that	PRON
taxlaw-2861	445	43	transfer	transfer	VERB
taxlaw-2861	445	44	funds	fund	NOUN
taxlaw-2861	445	45	to	to	ADP
taxlaw-2861	445	46	the	the	DET
taxlaw-2861	445	47	sib	sib	NOUN
taxlaw-2861	445	48	as	as	ADP
taxlaw-2861	445	49	junior	junior	ADJ
taxlaw-2861	445	50	lenders	lender	NOUN
taxlaw-2861	445	51	.	.	PUNCT
taxlaw-2861	446	1	see	see	VERB
taxlaw-2861	446	2	mazur	mazur	PROPN
taxlaw-2861	446	3	,	,	PUNCT
taxlaw-2861	446	4	supra	supra	PROPN
taxlaw-2861	446	5	note	note	NOUN
taxlaw-2861	446	6	7	7	NUM
taxlaw-2861	446	7	.	.	NOUN
taxlaw-2861	446	8	135	135	NUM
taxlaw-2861	446	9	although	although	SCONJ
taxlaw-2861	446	10	the	the	DET
taxlaw-2861	446	11	ambiguity	ambiguity	NOUN
taxlaw-2861	446	12	that	that	PRON
taxlaw-2861	446	13	arises	arise	VERB
taxlaw-2861	446	14	in	in	ADP
taxlaw-2861	446	15	applying	apply	VERB
taxlaw-2861	446	16	the	the	DET
taxlaw-2861	446	17	debt	debt	NOUN
taxlaw-2861	446	18	/	/	SYM
taxlaw-2861	446	19	equity	equity	NOUN
taxlaw-2861	446	20	analysis	analysis	NOUN
taxlaw-2861	446	21	to	to	ADP
taxlaw-2861	446	22	sibs	sib	NOUN
taxlaw-2861	446	23	is	be	AUX
taxlaw-2861	446	24	not	not	PART
taxlaw-2861	446	25	unique	unique	ADJ
taxlaw-2861	446	26	to	to	ADP
taxlaw-2861	446	27	these	these	DET
taxlaw-2861	446	28	transactions	transaction	NOUN
taxlaw-2861	446	29	,	,	PUNCT
taxlaw-2861	446	30	it	it	PRON
taxlaw-2861	446	31	may	may	AUX
taxlaw-2861	446	32	nevertheless	nevertheless	ADV
taxlaw-2861	446	33	have	have	VERB
taxlaw-2861	446	34	a	a	DET
taxlaw-2861	446	35	deterrent	deterrent	NOUN
taxlaw-2861	446	36	effect	effect	NOUN
taxlaw-2861	446	37	to	to	ADP
taxlaw-2861	446	38	risk	risk	NOUN
taxlaw-2861	446	39	-	-	PUNCT
taxlaw-2861	446	40	adverse	adverse	ADJ
taxlaw-2861	446	41	investors	investor	NOUN
taxlaw-2861	446	42	.	.	PUNCT
taxlaw-2861	447	1	136	136	NUM
taxlaw-2861	447	2	as	as	SCONJ
taxlaw-2861	447	3	discussed	discuss	VERB
taxlaw-2861	447	4	above	above	ADV
taxlaw-2861	447	5	,	,	PUNCT
taxlaw-2861	447	6	although	although	SCONJ
taxlaw-2861	447	7	often	often	ADV
taxlaw-2861	447	8	structured	structure	VERB
taxlaw-2861	447	9	as	as	ADP
taxlaw-2861	447	10	a	a	DET
taxlaw-2861	447	11	debt	debt	NOUN
taxlaw-2861	447	12	instrument	instrument	NOUN
taxlaw-2861	447	13	,	,	PUNCT
taxlaw-2861	447	14	the	the	DET
taxlaw-2861	447	15	traditional	traditional	ADJ
taxlaw-2861	447	16	sib	sib	NOUN
taxlaw-2861	447	17	arrangement	arrangement	NOUN
taxlaw-2861	447	18	does	do	AUX
taxlaw-2861	447	19	not	not	PART
taxlaw-2861	447	20	necessarily	necessarily	ADV
taxlaw-2861	447	21	constitute	constitute	VERB
taxlaw-2861	447	22	debt	debt	NOUN
taxlaw-2861	447	23	for	for	ADP
taxlaw-2861	447	24	tax	tax	NOUN
taxlaw-2861	447	25	purposes	purpose	NOUN
taxlaw-2861	447	26	.	.	PUNCT
taxlaw-2861	448	1	see	see	VERB
taxlaw-2861	448	2	infra	infra	NOUN
taxlaw-2861	448	3	part	part	NOUN
taxlaw-2861	448	4	ii.a	ii.a	NOUN
taxlaw-2861	448	5	.	.	PUNCT
taxlaw-2861	449	1	moreover	moreover	ADV
taxlaw-2861	449	2	,	,	PUNCT
taxlaw-2861	449	3	if	if	SCONJ
taxlaw-2861	449	4	the	the	DET
taxlaw-2861	449	5	investment	investment	NOUN
taxlaw-2861	449	6	is	be	AUX
taxlaw-2861	449	7	treated	treat	VERB
taxlaw-2861	449	8	as	as	ADP
taxlaw-2861	449	9	an	an	DET
taxlaw-2861	449	10	equity	equity	NOUN
taxlaw-2861	449	11	interest	interest	NOUN
taxlaw-2861	449	12	in	in	ADP
taxlaw-2861	449	13	the	the	DET
taxlaw-2861	449	14	project	project	NOUN
taxlaw-2861	449	15	intermediary	intermediary	NOUN
taxlaw-2861	449	16	,	,	PUNCT
taxlaw-2861	449	17	this	this	PRON
taxlaw-2861	449	18	may	may	AUX
taxlaw-2861	449	19	be	be	AUX
taxlaw-2861	449	20	cause	cause	SCONJ
taxlaw-2861	449	21	a	a	DET
taxlaw-2861	449	22	non	non	ADJ
taxlaw-2861	449	23	-	-	ADJ
taxlaw-2861	449	24	profit	profit	ADJ
taxlaw-2861	449	25	intermediary	intermediary	NOUN
taxlaw-2861	449	26	to	to	PART
taxlaw-2861	449	27	lose	lose	VERB
taxlaw-2861	449	28	its	its	PRON
taxlaw-2861	449	29	tax	tax	NOUN
taxlaw-2861	449	30	-	-	PUNCT
taxlaw-2861	449	31	exempt	exempt	ADJ
taxlaw-2861	449	32	status	status	NOUN
taxlaw-2861	449	33	.	.	PUNCT
taxlaw-2861	450	1	see	see	VERB
taxlaw-2861	450	2	mazur	mazur	PROPN
taxlaw-2861	450	3	,	,	PUNCT
taxlaw-2861	450	4	supra	supra	PROPN
taxlaw-2861	450	5	note	note	NOUN
taxlaw-2861	450	6	7	7	NUM
taxlaw-2861	450	7	.	.	NOUN
taxlaw-2861	450	8	2017	2017	NUM
taxlaw-2861	450	9	]	]	PUNCT
taxlaw-2861	450	10	social	social	ADJ
taxlaw-2861	450	11	impact	impact	NOUN
taxlaw-2861	450	12	bonds	bond	VERB
taxlaw-2861	450	13	161	161	NUM
taxlaw-2861	450	14	bonds	bond	NOUN
taxlaw-2861	450	15	.	.	PUNCT
taxlaw-2861	451	1	this	this	DET
taxlaw-2861	451	2	part	part	NOUN
taxlaw-2861	451	3	argues	argue	VERB
taxlaw-2861	451	4	that	that	SCONJ
taxlaw-2861	451	5	despite	despite	SCONJ
taxlaw-2861	451	6	sharing	share	VERB
taxlaw-2861	451	7	many	many	ADJ
taxlaw-2861	451	8	similar	similar	ADJ
taxlaw-2861	451	9	features	feature	NOUN
taxlaw-2861	451	10	with	with	ADP
taxlaw-2861	451	11	a	a	DET
taxlaw-2861	451	12	traditional	traditional	ADJ
taxlaw-2861	451	13	sib	sib	NOUN
taxlaw-2861	451	14	investment	investment	NOUN
taxlaw-2861	451	15	,	,	PUNCT
taxlaw-2861	451	16	each	each	PRON
taxlaw-2861	451	17	of	of	ADP
taxlaw-2861	451	18	these	these	DET
taxlaw-2861	451	19	options	option	NOUN
taxlaw-2861	451	20	receive	receive	VERB
taxlaw-2861	451	21	better	well	ADJ
taxlaw-2861	451	22	tax	tax	NOUN
taxlaw-2861	451	23	treatment	treatment	NOUN
taxlaw-2861	451	24	than	than	ADP
taxlaw-2861	451	25	a	a	DET
taxlaw-2861	451	26	sib	sib	NOUN
taxlaw-2861	451	27	investment	investment	NOUN
taxlaw-2861	451	28	,	,	PUNCT
taxlaw-2861	451	29	which	which	PRON
taxlaw-2861	451	30	may	may	AUX
taxlaw-2861	451	31	further	far	ADV
taxlaw-2861	451	32	deter	deter	VERB
taxlaw-2861	451	33	private	private	ADJ
taxlaw-2861	451	34	investments	investment	NOUN
taxlaw-2861	451	35	in	in	ADP
taxlaw-2861	451	36	sib	sib	NOUN
taxlaw-2861	451	37	-	-	PUNCT
taxlaw-2861	451	38	funded	fund	VERB
taxlaw-2861	451	39	programs	program	NOUN
taxlaw-2861	451	40	.	.	PUNCT
taxlaw-2861	452	1	because	because	SCONJ
taxlaw-2861	452	2	no	no	DET
taxlaw-2861	452	3	strong	strong	ADJ
taxlaw-2861	452	4	justifiable	justifiable	ADJ
taxlaw-2861	452	5	basis	basis	NOUN
taxlaw-2861	452	6	exists	exist	VERB
taxlaw-2861	452	7	for	for	ADP
taxlaw-2861	452	8	discouraging	discourage	VERB
taxlaw-2861	452	9	sib	sib	NOUN
taxlaw-2861	452	10	investments	investment	NOUN
taxlaw-2861	452	11	,	,	PUNCT
taxlaw-2861	452	12	this	this	DET
taxlaw-2861	452	13	part	part	NOUN
taxlaw-2861	452	14	concludes	conclude	VERB
taxlaw-2861	452	15	that	that	SCONJ
taxlaw-2861	452	16	extending	extend	VERB
taxlaw-2861	452	17	tax	tax	NOUN
taxlaw-2861	452	18	benefits	benefit	NOUN
taxlaw-2861	452	19	to	to	ADP
taxlaw-2861	452	20	sib	sib	NOUN
taxlaw-2861	452	21	investments	investment	NOUN
taxlaw-2861	452	22	would	would	AUX
taxlaw-2861	452	23	be	be	AUX
taxlaw-2861	452	24	a	a	DET
taxlaw-2861	452	25	sound	sound	ADJ
taxlaw-2861	452	26	policy	policy	NOUN
taxlaw-2861	452	27	choice	choice	NOUN
taxlaw-2861	452	28	.	.	PUNCT
taxlaw-2861	453	1	a.	a.	PROPN
taxlaw-2861	453	2	traditional	traditional	ADJ
taxlaw-2861	453	3	equity	equity	NOUN
taxlaw-2861	453	4	investments	investment	NOUN
taxlaw-2861	453	5	given	give	VERB
taxlaw-2861	453	6	the	the	DET
taxlaw-2861	453	7	below	below	ADP
taxlaw-2861	453	8	-	-	PUNCT
taxlaw-2861	453	9	market	market	NOUN
taxlaw-2861	453	10	rate	rate	NOUN
taxlaw-2861	453	11	of	of	ADP
taxlaw-2861	453	12	return	return	NOUN
taxlaw-2861	453	13	on	on	ADP
taxlaw-2861	453	14	a	a	DET
taxlaw-2861	453	15	sib	sib	NOUN
taxlaw-2861	453	16	investment	investment	NOUN
taxlaw-2861	453	17	and	and	CCONJ
taxlaw-2861	453	18	the	the	DET
taxlaw-2861	453	19	potentially	potentially	ADV
taxlaw-2861	453	20	unfavorable	unfavorable	ADJ
taxlaw-2861	453	21	tax	tax	NOUN
taxlaw-2861	453	22	treatment	treatment	NOUN
taxlaw-2861	453	23	of	of	ADP
taxlaw-2861	453	24	a	a	DET
taxlaw-2861	453	25	traditional	traditional	ADJ
taxlaw-2861	453	26	sib	sib	NOUN
taxlaw-2861	453	27	investment	investment	NOUN
taxlaw-2861	453	28	,	,	PUNCT
taxlaw-2861	453	29	a	a	DET
taxlaw-2861	453	30	rational	rational	ADJ
taxlaw-2861	453	31	investor	investor	NOUN
taxlaw-2861	453	32	may	may	AUX
taxlaw-2861	453	33	be	be	AUX
taxlaw-2861	453	34	more	more	ADV
taxlaw-2861	453	35	incentivized	incentivize	VERB
taxlaw-2861	453	36	to	to	PART
taxlaw-2861	453	37	invest	invest	VERB
taxlaw-2861	453	38	in	in	ADP
taxlaw-2861	453	39	a	a	DET
taxlaw-2861	453	40	traditional	traditional	ADJ
taxlaw-2861	453	41	equity	equity	NOUN
taxlaw-2861	453	42	investment	investment	NOUN
taxlaw-2861	453	43	.	.	PUNCT
taxlaw-2861	454	1	even	even	ADV
taxlaw-2861	454	2	without	without	ADP
taxlaw-2861	454	3	considering	consider	VERB
taxlaw-2861	454	4	taxes	taxis	NOUN
taxlaw-2861	454	5	,	,	PUNCT
taxlaw-2861	454	6	a	a	DET
taxlaw-2861	454	7	traditional	traditional	ADJ
taxlaw-2861	454	8	equity	equity	NOUN
taxlaw-2861	454	9	investment	investment	NOUN
taxlaw-2861	454	10	with	with	ADP
taxlaw-2861	454	11	similar	similar	ADJ
taxlaw-2861	454	12	market	market	NOUN
taxlaw-2861	454	13	risk	risk	NOUN
taxlaw-2861	454	14	would	would	AUX
taxlaw-2861	454	15	likely	likely	ADV
taxlaw-2861	454	16	generate	generate	VERB
taxlaw-2861	454	17	a	a	DET
taxlaw-2861	454	18	higher	high	ADJ
taxlaw-2861	454	19	rate	rate	NOUN
taxlaw-2861	454	20	of	of	ADP
taxlaw-2861	454	21	return	return	NOUN
taxlaw-2861	454	22	than	than	ADP
taxlaw-2861	454	23	a	a	DET
taxlaw-2861	454	24	comparable	comparable	ADJ
taxlaw-2861	454	25	sib	sib	NOUN
taxlaw-2861	454	26	investment	investment	NOUN
taxlaw-2861	454	27	and	and	CCONJ
taxlaw-2861	454	28	provide	provide	VERB
taxlaw-2861	454	29	investors	investor	NOUN
taxlaw-2861	454	30	with	with	ADP
taxlaw-2861	454	31	more	more	ADJ
taxlaw-2861	454	32	liquidity.137	liquidity.137	NOUN
taxlaw-2861	454	33	when	when	SCONJ
taxlaw-2861	454	34	taxes	taxis	NOUN
taxlaw-2861	454	35	are	be	AUX
taxlaw-2861	454	36	taken	take	VERB
taxlaw-2861	454	37	into	into	ADP
taxlaw-2861	454	38	account	account	NOUN
taxlaw-2861	454	39	,	,	PUNCT
taxlaw-2861	454	40	this	this	DET
taxlaw-2861	454	41	disparity	disparity	NOUN
taxlaw-2861	454	42	in	in	ADP
taxlaw-2861	454	43	return	return	NOUN
taxlaw-2861	454	44	on	on	ADP
taxlaw-2861	454	45	investment	investment	NOUN
taxlaw-2861	454	46	is	be	AUX
taxlaw-2861	454	47	exacerbated	exacerbate	VERB
taxlaw-2861	454	48	,	,	PUNCT
taxlaw-2861	454	49	because	because	SCONJ
taxlaw-2861	454	50	a	a	DET
taxlaw-2861	454	51	traditional	traditional	ADJ
taxlaw-2861	454	52	equity	equity	NOUN
taxlaw-2861	454	53	investment	investment	NOUN
taxlaw-2861	454	54	generally	generally	ADV
taxlaw-2861	454	55	also	also	ADV
taxlaw-2861	454	56	results	result	VERB
taxlaw-2861	454	57	in	in	ADP
taxlaw-2861	454	58	more	more	ADV
taxlaw-2861	454	59	favorable	favorable	ADJ
taxlaw-2861	454	60	tax	tax	NOUN
taxlaw-2861	454	61	consequences	consequence	NOUN
taxlaw-2861	454	62	than	than	ADP
taxlaw-2861	454	63	a	a	DET
taxlaw-2861	454	64	sib	sib	NOUN
taxlaw-2861	454	65	investment	investment	NOUN
taxlaw-2861	454	66	.	.	PUNCT
taxlaw-2861	455	1	in	in	ADP
taxlaw-2861	455	2	particular	particular	ADJ
taxlaw-2861	455	3	,	,	PUNCT
taxlaw-2861	455	4	a	a	DET
taxlaw-2861	455	5	profitable	profitable	ADJ
taxlaw-2861	455	6	equity	equity	NOUN
taxlaw-2861	455	7	investment	investment	NOUN
taxlaw-2861	455	8	is	be	AUX
taxlaw-2861	455	9	more	more	ADV
taxlaw-2861	455	10	favorable	favorable	ADJ
taxlaw-2861	455	11	from	from	ADP
taxlaw-2861	455	12	a	a	DET
taxlaw-2861	455	13	tax	tax	NOUN
taxlaw-2861	455	14	perspective	perspective	NOUN
taxlaw-2861	455	15	,	,	PUNCT
taxlaw-2861	455	16	because	because	SCONJ
taxlaw-2861	455	17	it	it	PRON
taxlaw-2861	455	18	can	can	AUX
taxlaw-2861	455	19	generate	generate	VERB
taxlaw-2861	455	20	income	income	NOUN
taxlaw-2861	455	21	taxed	tax	VERB
taxlaw-2861	455	22	at	at	ADP
taxlaw-2861	455	23	preferential	preferential	ADJ
taxlaw-2861	455	24	tax	tax	NOUN
taxlaw-2861	455	25	rates.138	rates.138	PROPN
taxlaw-2861	455	26	a	a	DET
taxlaw-2861	455	27	non	non	ADJ
taxlaw-2861	455	28	-	-	ADJ
taxlaw-2861	455	29	corporate	corporate	ADJ
taxlaw-2861	455	30	investor	investor	NOUN
taxlaw-2861	455	31	that	that	PRON
taxlaw-2861	455	32	receives	receive	VERB
taxlaw-2861	455	33	qualified	qualified	ADJ
taxlaw-2861	455	34	dividend	dividend	NOUN
taxlaw-2861	455	35	income	income	NOUN
taxlaw-2861	455	36	from	from	ADP
taxlaw-2861	455	37	a	a	DET
taxlaw-2861	455	38	corporation	corporation	NOUN
taxlaw-2861	455	39	will	will	AUX
taxlaw-2861	455	40	pay	pay	VERB
taxlaw-2861	455	41	tax	tax	NOUN
taxlaw-2861	455	42	on	on	ADP
taxlaw-2861	455	43	that	that	DET
taxlaw-2861	455	44	income	income	NOUN
taxlaw-2861	455	45	at	at	ADP
taxlaw-2861	455	46	up	up	ADP
taxlaw-2861	455	47	to	to	ADP
taxlaw-2861	455	48	a	a	DET
taxlaw-2861	455	49	20	20	NUM
taxlaw-2861	455	50	%	%	NOUN
taxlaw-2861	455	51	rate,139	rate,139	ADJ
taxlaw-2861	455	52	whereas	whereas	SCONJ
taxlaw-2861	455	53	a	a	DET
taxlaw-2861	455	54	sib	sib	NOUN
taxlaw-2861	455	55	investor	investor	NOUN
taxlaw-2861	455	56	would	would	AUX
taxlaw-2861	455	57	pay	pay	VERB
taxlaw-2861	455	58	tax	tax	NOUN
taxlaw-2861	455	59	on	on	ADP
taxlaw-2861	455	60	the	the	DET
taxlaw-2861	455	61	same	same	ADJ
taxlaw-2861	455	62	stream	stream	NOUN
taxlaw-2861	455	63	of	of	ADP
taxlaw-2861	455	64	income	income	NOUN
taxlaw-2861	455	65	at	at	ADP
taxlaw-2861	455	66	up	up	ADP
taxlaw-2861	455	67	to	to	ADP
taxlaw-2861	455	68	a	a	DET
taxlaw-2861	455	69	39.6	39.6	NUM
taxlaw-2861	455	70	%	%	NOUN
taxlaw-2861	455	71	rate.140	rate.140	NOUN
taxlaw-2861	455	72	the	the	DET
taxlaw-2861	455	73	traditional	traditional	ADJ
taxlaw-2861	455	74	equity	equity	NOUN
taxlaw-2861	455	75	investor	investor	NOUN
taxlaw-2861	455	76	also	also	ADV
taxlaw-2861	455	77	benefits	benefit	VERB
taxlaw-2861	455	78	from	from	ADP
taxlaw-2861	455	79	a	a	DET
taxlaw-2861	455	80	time	time	NOUN
taxlaw-2861	455	81	value	value	NOUN
taxlaw-2861	455	82	of	of	ADP
taxlaw-2861	455	83	money	money	NOUN
taxlaw-2861	455	84	perspective	perspective	NOUN
taxlaw-2861	455	85	.	.	PUNCT
taxlaw-2861	456	1	this	this	DET
taxlaw-2861	456	2	advantage	advantage	NOUN
taxlaw-2861	456	3	arises	arise	VERB
taxlaw-2861	456	4	because	because	SCONJ
taxlaw-2861	456	5	the	the	DET
taxlaw-2861	456	6	recipient	recipient	NOUN
taxlaw-2861	456	7	of	of	ADP
taxlaw-2861	456	8	qualified	qualified	ADJ
taxlaw-2861	456	9	dividend	dividend	NOUN
taxlaw-2861	456	10	income	income	NOUN
taxlaw-2861	456	11	generally	generally	ADV
taxlaw-2861	456	12	would	would	AUX
taxlaw-2861	456	13	only	only	ADV
taxlaw-2861	456	14	be	be	AUX
taxlaw-2861	456	15	liable	liable	ADJ
taxlaw-2861	456	16	for	for	ADP
taxlaw-2861	456	17	taxes	taxis	NOUN
taxlaw-2861	456	18	in	in	ADP
taxlaw-2861	456	19	the	the	DET
taxlaw-2861	456	20	taxable	taxable	ADJ
taxlaw-2861	456	21	year	year	NOUN
taxlaw-2861	456	22	that	that	PRON
taxlaw-2861	456	23	the	the	DET
taxlaw-2861	456	24	dividends	dividend	NOUN
taxlaw-2861	456	25	are	be	AUX
taxlaw-2861	456	26	paid	pay	VERB
taxlaw-2861	456	27	to	to	ADP
taxlaw-2861	456	28	her	she	PRON
taxlaw-2861	456	29	.	.	PUNCT
taxlaw-2861	457	1	a	a	DET
taxlaw-2861	457	2	sib	sib	NOUN
taxlaw-2861	457	3	investor	investor	NOUN
taxlaw-2861	457	4	,	,	PUNCT
taxlaw-2861	457	5	however	however	ADV
taxlaw-2861	457	6	,	,	PUNCT
taxlaw-2861	457	7	would	would	AUX
taxlaw-2861	457	8	be	be	AUX
taxlaw-2861	457	9	liable	liable	ADJ
taxlaw-2861	457	10	for	for	ADP
taxlaw-2861	457	11	tax	tax	NOUN
taxlaw-2861	457	12	on	on	ADP
taxlaw-2861	457	13	any	any	DET
taxlaw-2861	457	14	projected	project	VERB
taxlaw-2861	457	15	return	return	NOUN
taxlaw-2861	457	16	on	on	ADP
taxlaw-2861	457	17	investment	investment	NOUN
taxlaw-2861	457	18	prior	prior	ADV
taxlaw-2861	457	19	to	to	ADP
taxlaw-2861	457	20	the	the	DET
taxlaw-2861	457	21	time	time	NOUN
taxlaw-2861	457	22	of	of	ADP
taxlaw-2861	457	23	actual	actual	ADJ
taxlaw-2861	457	24	payment	payment	NOUN
taxlaw-2861	457	25	under	under	ADP
taxlaw-2861	457	26	the	the	DET
taxlaw-2861	457	27	non	non	ADJ
taxlaw-2861	457	28	-	-	ADJ
taxlaw-2861	457	29	contingent	contingent	ADJ
taxlaw-2861	457	30	bond	bond	NOUN
taxlaw-2861	457	31	method.141	method.141	VERB
taxlaw-2861	457	32	as	as	ADP
taxlaw-2861	457	33	a	a	DET
taxlaw-2861	457	34	result	result	NOUN
taxlaw-2861	457	35	of	of	ADP
taxlaw-2861	457	36	these	these	DET
taxlaw-2861	457	37	significant	significant	ADJ
taxlaw-2861	457	38	differences	difference	NOUN
taxlaw-2861	457	39	in	in	ADP
taxlaw-2861	457	40	tax	tax	NOUN
taxlaw-2861	457	41	treatment	treatment	NOUN
taxlaw-2861	457	42	,	,	PUNCT
taxlaw-2861	457	43	the	the	DET
taxlaw-2861	457	44	tax	tax	NOUN
taxlaw-2861	457	45	law	law	NOUN
taxlaw-2861	457	46	likely	likely	ADV
taxlaw-2861	457	47	distorts	distort	VERB
taxlaw-2861	457	48	the	the	DET
taxlaw-2861	457	49	capital	capital	NOUN
taxlaw-2861	457	50	market	market	NOUN
taxlaw-2861	457	51	against	against	ADP
taxlaw-2861	457	52	sib	sib	NOUN
taxlaw-2861	457	53	investments	investment	NOUN
taxlaw-2861	457	54	.	.	PUNCT
taxlaw-2861	458	1	this	this	PRON
taxlaw-2861	458	2	is	be	AUX
taxlaw-2861	458	3	undesirable	undesirable	ADJ
taxlaw-2861	458	4	from	from	ADP
taxlaw-2861	458	5	a	a	DET
taxlaw-2861	458	6	policy	policy	NOUN
taxlaw-2861	458	7	137	137	NUM
taxlaw-2861	458	8	see	see	VERB
taxlaw-2861	458	9	emily	emily	PROPN
taxlaw-2861	458	10	gustafsson	gustafsson	PROPN
taxlaw-2861	458	11	-	-	PUNCT
taxlaw-2861	458	12	wright	wright	PROPN
taxlaw-2861	458	13	,	,	PUNCT
taxlaw-2861	458	14	katie	katie	PROPN
taxlaw-2861	458	15	smith	smith	PROPN
taxlaw-2861	458	16	&	&	CCONJ
taxlaw-2861	458	17	sophie	sophie	PROPN
taxlaw-2861	458	18	gardiner	gardiner	PROPN
taxlaw-2861	458	19	,	,	PUNCT
taxlaw-2861	458	20	public	public	ADJ
taxlaw-2861	458	21	-	-	PUNCT
taxlaw-2861	458	22	private	private	ADJ
taxlaw-2861	458	23	partnerships	partnership	NOUN
taxlaw-2861	458	24	in	in	ADP
taxlaw-2861	458	25	early	early	ADJ
taxlaw-2861	458	26	childhood	childhood	NOUN
taxlaw-2861	458	27	development	development	NOUN
taxlaw-2861	458	28	:	:	PUNCT
taxlaw-2861	458	29	the	the	DET
taxlaw-2861	458	30	role	role	NOUN
taxlaw-2861	458	31	of	of	ADP
taxlaw-2861	458	32	publicly	publicly	ADV
taxlaw-2861	458	33	funded	fund	VERB
taxlaw-2861	458	34	private	private	ADJ
taxlaw-2861	458	35	provision	provision	NOUN
taxlaw-2861	458	36	,	,	PUNCT
taxlaw-2861	458	37	brookings	brookings	PROPN
taxlaw-2861	458	38	inst	inst	PROPN
taxlaw-2861	458	39	.	.	PUNCT
taxlaw-2861	459	1	(	(	PUNCT
taxlaw-2861	459	2	2016	2016	NUM
taxlaw-2861	459	3	)	)	PUNCT
taxlaw-2861	459	4	,	,	PUNCT
taxlaw-2861	459	5	https://www.brookings.edu/wp-content/uploads/2016/11/global-20161129-public-private-partnerships.pdf	https://www.brookings.edu/wp-content/uploads/2016/11/global-20161129-public-private-partnerships.pdf	X
taxlaw-2861	460	1	[	[	X
taxlaw-2861	460	2	https://perma.cc/nxe6-6nhy	https://perma.cc/nxe6-6nhy	X
taxlaw-2861	460	3	]	]	PUNCT
taxlaw-2861	460	4	.	.	PUNCT
taxlaw-2861	461	1	see	see	VERB
taxlaw-2861	461	2	also	also	ADV
taxlaw-2861	461	3	erika	erika	PROPN
taxlaw-2861	461	4	k.	k.	PROPN
taxlaw-2861	461	5	stump	stump	PROPN
taxlaw-2861	461	6	&	&	CCONJ
taxlaw-2861	461	7	amy	amy	PROPN
taxlaw-2861	461	8	f.	f.	PROPN
taxlaw-2861	461	9	johnson	johnson	PROPN
taxlaw-2861	461	10	,	,	PUNCT
taxlaw-2861	461	11	an	an	DET
taxlaw-2861	461	12	examination	examination	NOUN
taxlaw-2861	461	13	of	of	ADP
taxlaw-2861	461	14	using	use	VERB
taxlaw-2861	461	15	social	social	ADJ
taxlaw-2861	461	16	impact	impact	NOUN
taxlaw-2861	461	17	bonds	bond	NOUN
taxlaw-2861	461	18	to	to	PART
taxlaw-2861	461	19	fund	fund	VERB
taxlaw-2861	461	20	education	education	NOUN
taxlaw-2861	461	21	in	in	ADP
taxlaw-2861	461	22	maine	maine	PROPN
taxlaw-2861	461	23	,	,	PUNCT
taxlaw-2861	461	24	univ	univ	PROPN
taxlaw-2861	461	25	.	.	PROPN
taxlaw-2861	461	26	of	of	ADP
taxlaw-2861	461	27	southern	southern	ADJ
taxlaw-2861	461	28	me	i	PRON
taxlaw-2861	461	29	.	.	PUNCT
taxlaw-2861	462	1	(	(	PUNCT
taxlaw-2861	462	2	2016	2016	NUM
taxlaw-2861	462	3	)	)	PUNCT
taxlaw-2861	462	4	,	,	PUNCT
taxlaw-2861	462	5	https://usm.maine.edu/sites/default/files/cepare/examination_of_using_social_impact_bonds_to_fund_edu	https://usm.maine.edu/sites/default/files/cepare/examination_of_using_social_impact_bonds_to_fund_edu	PROPN
taxlaw-2861	462	6	cation_in_maine.pdf	cation_in_maine.pdf	NOUN
taxlaw-2861	463	1	[	[	X
taxlaw-2861	463	2	https://perma.cc/m84y-xqwf	https://perma.cc/m84y-xqwf	PROPN
taxlaw-2861	463	3	]	]	X
taxlaw-2861	463	4	(	(	PUNCT
taxlaw-2861	463	5	concluding	conclude	VERB
taxlaw-2861	463	6	that	that	SCONJ
taxlaw-2861	463	7	“	"	PUNCT
taxlaw-2861	463	8	[	[	X
taxlaw-2861	463	9	w]hile	w]hile	ADP
taxlaw-2861	463	10	many	many	ADJ
taxlaw-2861	463	11	venture	venture	NOUN
taxlaw-2861	463	12	market	market	NOUN
taxlaw-2861	463	13	capital	capital	NOUN
taxlaw-2861	463	14	investors	investor	NOUN
taxlaw-2861	463	15	expect	expect	VERB
taxlaw-2861	463	16	a	a	DET
taxlaw-2861	463	17	return	return	NOUN
taxlaw-2861	463	18	of	of	ADP
taxlaw-2861	463	19	up	up	ADP
taxlaw-2861	463	20	to	to	PART
taxlaw-2861	463	21	20	20	NUM
taxlaw-2861	463	22	%	%	NOUN
taxlaw-2861	463	23	,	,	PUNCT
taxlaw-2861	463	24	sib	sib	NOUN
taxlaw-2861	463	25	investments	investment	NOUN
taxlaw-2861	463	26	usually	usually	ADV
taxlaw-2861	463	27	offer	offer	VERB
taxlaw-2861	463	28	less	less	ADJ
taxlaw-2861	463	29	than	than	ADP
taxlaw-2861	463	30	a	a	DET
taxlaw-2861	463	31	10	10	NUM
taxlaw-2861	463	32	%	%	NOUN
taxlaw-2861	463	33	return	return	NOUN
taxlaw-2861	463	34	”	"	PUNCT
taxlaw-2861	463	35	)	)	PUNCT
taxlaw-2861	463	36	.	.	PUNCT
taxlaw-2861	464	1	138	138	NUM
taxlaw-2861	464	2	see	see	NOUN
taxlaw-2861	464	3	i.r.c	i.r.c	NOUN
taxlaw-2861	464	4	.	.	PUNCT
taxlaw-2861	465	1	§	§	PROPN
taxlaw-2861	465	2	§	§	PROPN
taxlaw-2861	465	3	1(h)(1	1(h)(1	NUM
taxlaw-2861	465	4	,	,	PUNCT
taxlaw-2861	465	5	11	11	NUM
taxlaw-2861	465	6	)	)	PUNCT
taxlaw-2861	465	7	(	(	PUNCT
taxlaw-2861	465	8	providing	provide	VERB
taxlaw-2861	465	9	for	for	ADP
taxlaw-2861	465	10	a	a	DET
taxlaw-2861	465	11	preferential	preferential	ADJ
taxlaw-2861	465	12	tax	tax	NOUN
taxlaw-2861	465	13	rate	rate	NOUN
taxlaw-2861	465	14	for	for	ADP
taxlaw-2861	465	15	qualified	qualified	ADJ
taxlaw-2861	465	16	capital	capital	NOUN
taxlaw-2861	465	17	gains	gain	NOUN
taxlaw-2861	465	18	and	and	CCONJ
taxlaw-2861	465	19	qualified	qualified	ADJ
taxlaw-2861	465	20	dividends	dividend	NOUN
taxlaw-2861	465	21	)	)	PUNCT
taxlaw-2861	465	22	.	.	PUNCT
taxlaw-2861	466	1	139	139	NUM
taxlaw-2861	466	2	this	this	DET
taxlaw-2861	466	3	rate	rate	NOUN
taxlaw-2861	466	4	is	be	AUX
taxlaw-2861	466	5	reduced	reduce	VERB
taxlaw-2861	466	6	to	to	ADP
taxlaw-2861	466	7	15	15	NUM
taxlaw-2861	466	8	%	%	NOUN
taxlaw-2861	466	9	if	if	SCONJ
taxlaw-2861	466	10	the	the	DET
taxlaw-2861	466	11	taxpayer	taxpayer	NOUN
taxlaw-2861	466	12	is	be	AUX
taxlaw-2861	466	13	not	not	PART
taxlaw-2861	466	14	in	in	ADP
taxlaw-2861	466	15	the	the	DET
taxlaw-2861	466	16	39.6	39.6	NUM
taxlaw-2861	466	17	%	%	NOUN
taxlaw-2861	466	18	tax	tax	NOUN
taxlaw-2861	466	19	bracket	bracket	NOUN
taxlaw-2861	466	20	.	.	PUNCT
taxlaw-2861	467	1	in	in	ADP
taxlaw-2861	467	2	addition	addition	NOUN
taxlaw-2861	467	3	,	,	PUNCT
taxlaw-2861	467	4	this	this	DET
taxlaw-2861	467	5	income	income	NOUN
taxlaw-2861	467	6	may	may	AUX
taxlaw-2861	467	7	also	also	ADV
taxlaw-2861	467	8	be	be	AUX
taxlaw-2861	467	9	subject	subject	ADJ
taxlaw-2861	467	10	to	to	ADP
taxlaw-2861	467	11	a	a	DET
taxlaw-2861	467	12	3.8	3.8	NUM
taxlaw-2861	467	13	%	%	NOUN
taxlaw-2861	467	14	surtax	surtax	NOUN
taxlaw-2861	467	15	if	if	SCONJ
taxlaw-2861	467	16	certain	certain	ADJ
taxlaw-2861	467	17	income	income	NOUN
taxlaw-2861	467	18	thresholds	threshold	NOUN
taxlaw-2861	467	19	are	be	AUX
taxlaw-2861	467	20	met	meet	VERB
taxlaw-2861	467	21	.	.	PUNCT
taxlaw-2861	468	1	see	see	VERB
taxlaw-2861	468	2	i.r.c	i.r.c	NOUN
taxlaw-2861	468	3	.	.	PUNCT
taxlaw-2861	469	1	§	§	PROPN
taxlaw-2861	469	2	1411	1411	NUM
taxlaw-2861	469	3	.	.	PUNCT
taxlaw-2861	470	1	140	140	NUM
taxlaw-2861	470	2	see	see	VERB
taxlaw-2861	470	3	supra	supra	PROPN
taxlaw-2861	470	4	notes	note	VERB
taxlaw-2861	470	5	108–11	108–11	NOUN
taxlaw-2861	470	6	and	and	CCONJ
taxlaw-2861	470	7	accompanying	accompany	VERB
taxlaw-2861	470	8	text	text	NOUN
taxlaw-2861	470	9	(	(	PUNCT
taxlaw-2861	470	10	discussing	discuss	VERB
taxlaw-2861	470	11	why	why	SCONJ
taxlaw-2861	470	12	a	a	DET
taxlaw-2861	470	13	sib	sib	NOUN
taxlaw-2861	470	14	investment	investment	NOUN
taxlaw-2861	470	15	is	be	AUX
taxlaw-2861	470	16	most	most	ADV
taxlaw-2861	470	17	appropriately	appropriately	ADV
taxlaw-2861	470	18	treated	treat	VERB
taxlaw-2861	470	19	under	under	ADP
taxlaw-2861	470	20	the	the	DET
taxlaw-2861	470	21	non	non	ADJ
taxlaw-2861	470	22	-	-	ADJ
taxlaw-2861	470	23	contingent	contingent	ADJ
taxlaw-2861	470	24	bond	bond	NOUN
taxlaw-2861	470	25	method	method	NOUN
taxlaw-2861	470	26	under	under	ADP
taxlaw-2861	470	27	the	the	DET
taxlaw-2861	470	28	current	current	ADJ
taxlaw-2861	470	29	law	law	NOUN
taxlaw-2861	470	30	,	,	PUNCT
taxlaw-2861	470	31	rather	rather	ADV
taxlaw-2861	470	32	than	than	ADP
taxlaw-2861	470	33	as	as	ADP
taxlaw-2861	470	34	a	a	DET
taxlaw-2861	470	35	corporate	corporate	ADJ
taxlaw-2861	470	36	equity	equity	NOUN
taxlaw-2861	470	37	investment	investment	NOUN
taxlaw-2861	470	38	that	that	PRON
taxlaw-2861	470	39	gives	give	VERB
taxlaw-2861	470	40	rise	rise	NOUN
taxlaw-2861	470	41	to	to	ADP
taxlaw-2861	470	42	preferential	preferential	ADJ
taxlaw-2861	470	43	tax	tax	NOUN
taxlaw-2861	470	44	rates	rate	NOUN
taxlaw-2861	470	45	)	)	PUNCT
taxlaw-2861	470	46	.	.	PUNCT
taxlaw-2861	471	1	this	this	DET
taxlaw-2861	471	2	income	income	NOUN
taxlaw-2861	471	3	may	may	AUX
taxlaw-2861	471	4	also	also	ADV
taxlaw-2861	471	5	be	be	AUX
taxlaw-2861	471	6	subject	subject	ADJ
taxlaw-2861	471	7	to	to	ADP
taxlaw-2861	471	8	the	the	DET
taxlaw-2861	471	9	3.8	3.8	NUM
taxlaw-2861	471	10	%	%	NOUN
taxlaw-2861	471	11	surtax	surtax	NOUN
taxlaw-2861	471	12	on	on	ADP
taxlaw-2861	471	13	net	net	ADJ
taxlaw-2861	471	14	investment	investment	NOUN
taxlaw-2861	471	15	income	income	NOUN
taxlaw-2861	471	16	when	when	SCONJ
taxlaw-2861	471	17	certain	certain	ADJ
taxlaw-2861	471	18	income	income	NOUN
taxlaw-2861	471	19	thresholds	threshold	NOUN
taxlaw-2861	471	20	are	be	AUX
taxlaw-2861	471	21	met	meet	VERB
taxlaw-2861	471	22	.	.	PUNCT
taxlaw-2861	472	1	see	see	VERB
taxlaw-2861	472	2	i.r.c	i.r.c	NOUN
taxlaw-2861	472	3	.	.	PUNCT
taxlaw-2861	473	1	§	§	PROPN
taxlaw-2861	473	2	1411	1411	NUM
taxlaw-2861	473	3	.	.	PUNCT
taxlaw-2861	473	4	141	141	NUM
taxlaw-2861	473	5	even	even	ADV
taxlaw-2861	473	6	if	if	SCONJ
taxlaw-2861	473	7	both	both	PRON
taxlaw-2861	473	8	an	an	DET
taxlaw-2861	473	9	equity	equity	NOUN
taxlaw-2861	473	10	investment	investment	NOUN
taxlaw-2861	473	11	and	and	CCONJ
taxlaw-2861	473	12	sib	sib	NOUN
taxlaw-2861	473	13	-	-	PUNCT
taxlaw-2861	473	14	funded	fund	VERB
taxlaw-2861	473	15	project	project	NOUN
taxlaw-2861	473	16	are	be	AUX
taxlaw-2861	473	17	unsuccessful	unsuccessful	ADJ
taxlaw-2861	473	18	,	,	PUNCT
taxlaw-2861	473	19	the	the	DET
taxlaw-2861	473	20	tax	tax	NOUN
taxlaw-2861	473	21	implications	implication	NOUN
taxlaw-2861	473	22	to	to	ADP
taxlaw-2861	473	23	the	the	DET
taxlaw-2861	473	24	equity	equity	NOUN
taxlaw-2861	473	25	investor	investor	NOUN
taxlaw-2861	473	26	are	be	AUX
taxlaw-2861	473	27	generally	generally	ADV
taxlaw-2861	473	28	more	more	ADV
taxlaw-2861	473	29	favorable	favorable	ADJ
taxlaw-2861	473	30	from	from	ADP
taxlaw-2861	473	31	a	a	DET
taxlaw-2861	473	32	timing	timing	NOUN
taxlaw-2861	473	33	perspective	perspective	NOUN
taxlaw-2861	473	34	.	.	PUNCT
taxlaw-2861	474	1	in	in	ADP
taxlaw-2861	474	2	both	both	DET
taxlaw-2861	474	3	cases	case	NOUN
taxlaw-2861	474	4	,	,	PUNCT
taxlaw-2861	474	5	the	the	DET
taxlaw-2861	474	6	investor	investor	NOUN
taxlaw-2861	474	7	would	would	AUX
taxlaw-2861	474	8	recognize	recognize	VERB
taxlaw-2861	474	9	a	a	DET
taxlaw-2861	474	10	capital	capital	NOUN
taxlaw-2861	474	11	loss	loss	NOUN
taxlaw-2861	474	12	at	at	ADP
taxlaw-2861	474	13	the	the	DET
taxlaw-2861	474	14	termination	termination	NOUN
taxlaw-2861	474	15	of	of	ADP
taxlaw-2861	474	16	the	the	DET
taxlaw-2861	474	17	investment	investment	NOUN
taxlaw-2861	474	18	.	.	PUNCT
taxlaw-2861	475	1	however	however	ADV
taxlaw-2861	475	2	,	,	PUNCT
taxlaw-2861	475	3	because	because	SCONJ
taxlaw-2861	475	4	the	the	DET
taxlaw-2861	475	5	non	non	ADJ
taxlaw-2861	475	6	-	-	ADJ
taxlaw-2861	475	7	contingent	contingent	ADJ
taxlaw-2861	475	8	bond	bond	NOUN
taxlaw-2861	475	9	method	method	NOUN
taxlaw-2861	475	10	likely	likely	ADV
taxlaw-2861	475	11	applies	apply	VERB
taxlaw-2861	475	12	to	to	ADP
taxlaw-2861	475	13	the	the	DET
taxlaw-2861	475	14	sib	sib	NOUN
taxlaw-2861	475	15	investment	investment	NOUN
taxlaw-2861	475	16	,	,	PUNCT
taxlaw-2861	475	17	the	the	DET
taxlaw-2861	475	18	sib	sib	NOUN
taxlaw-2861	475	19	investor	investor	NOUN
taxlaw-2861	475	20	nevertheless	nevertheless	ADV
taxlaw-2861	475	21	has	have	VERB
taxlaw-2861	475	22	to	to	PART
taxlaw-2861	475	23	report	report	VERB
taxlaw-2861	475	24	any	any	DET
taxlaw-2861	475	25	projected	project	VERB
taxlaw-2861	475	26	return	return	NOUN
taxlaw-2861	475	27	on	on	ADP
taxlaw-2861	475	28	investment	investment	NOUN
taxlaw-2861	475	29	on	on	ADP
taxlaw-2861	475	30	an	an	DET
taxlaw-2861	475	31	annual	annual	ADJ
taxlaw-2861	475	32	basis	basis	NOUN
taxlaw-2861	475	33	.	.	PUNCT
taxlaw-2861	476	1	the	the	DET
taxlaw-2861	476	2	sib	sib	PROPN
taxlaw-2861	476	3	investor	investor	NOUN
taxlaw-2861	476	4	only	only	ADV
taxlaw-2861	476	5	accounts	account	VERB
taxlaw-2861	476	6	for	for	ADP
taxlaw-2861	476	7	any	any	DET
taxlaw-2861	476	8	difference	difference	NOUN
taxlaw-2861	476	9	between	between	ADP
taxlaw-2861	476	10	the	the	DET
taxlaw-2861	476	11	amount	amount	NOUN
taxlaw-2861	476	12	of	of	ADP
taxlaw-2861	476	13	income	income	NOUN
taxlaw-2861	476	14	reported	report	VERB
taxlaw-2861	476	15	and	and	CCONJ
taxlaw-2861	476	16	the	the	DET
taxlaw-2861	476	17	amount	amount	NOUN
taxlaw-2861	476	18	of	of	ADP
taxlaw-2861	476	19	the	the	DET
taxlaw-2861	476	20	contingent	contingent	NOUN
taxlaw-2861	476	21	return	return	NOUN
taxlaw-2861	476	22	on	on	ADP
taxlaw-2861	476	23	investment	investment	NOUN
taxlaw-2861	476	24	that	that	PRON
taxlaw-2861	476	25	the	the	DET
taxlaw-2861	476	26	investor	investor	NOUN
taxlaw-2861	476	27	receives	receive	VERB
taxlaw-2861	476	28	,	,	PUNCT
taxlaw-2861	476	29	if	if	SCONJ
taxlaw-2861	476	30	any	any	PRON
taxlaw-2861	476	31	,	,	PUNCT
taxlaw-2861	476	32	at	at	ADP
taxlaw-2861	476	33	the	the	DET
taxlaw-2861	476	34	time	time	NOUN
taxlaw-2861	476	35	the	the	DET
taxlaw-2861	476	36	contingent	contingent	ADJ
taxlaw-2861	476	37	payment	payment	NOUN
taxlaw-2861	476	38	is	be	AUX
taxlaw-2861	476	39	made	make	VERB
taxlaw-2861	476	40	.	.	PUNCT
taxlaw-2861	477	1	see	see	VERB
taxlaw-2861	477	2	treas	treas	PROPN
taxlaw-2861	477	3	.	.	PUNCT
taxlaw-2861	478	1	reg	reg	PROPN
taxlaw-2861	478	2	.	.	PUNCT
taxlaw-2861	479	1	1.1275–4	1.1275–4	NOUN
taxlaw-2861	479	2	.	.	PUNCT
taxlaw-2861	480	1	162	162	NUM
taxlaw-2861	480	2	columbia	columbia	PROPN
taxlaw-2861	480	3	journal	journal	PROPN
taxlaw-2861	480	4	of	of	ADP
taxlaw-2861	480	5	tax	tax	NOUN
taxlaw-2861	480	6	law	law	NOUN
taxlaw-2861	480	7	[	[	X
taxlaw-2861	480	8	vol.9:141	vol.9:141	INTJ
taxlaw-2861	480	9	perspective	perspective	NOUN
taxlaw-2861	480	10	for	for	ADP
taxlaw-2861	480	11	several	several	ADJ
taxlaw-2861	480	12	reasons	reason	NOUN
taxlaw-2861	480	13	.	.	PUNCT
taxlaw-2861	481	1	first	first	ADV
taxlaw-2861	481	2	,	,	PUNCT
taxlaw-2861	481	3	there	there	PRON
taxlaw-2861	481	4	is	be	VERB
taxlaw-2861	481	5	no	no	DET
taxlaw-2861	481	6	justifiable	justifiable	ADJ
taxlaw-2861	481	7	reason	reason	NOUN
taxlaw-2861	481	8	for	for	ADP
taxlaw-2861	481	9	the	the	DET
taxlaw-2861	481	10	distinction	distinction	NOUN
taxlaw-2861	481	11	.	.	PUNCT
taxlaw-2861	482	1	even	even	ADV
taxlaw-2861	482	2	though	though	SCONJ
taxlaw-2861	482	3	a	a	DET
taxlaw-2861	482	4	sib	sib	NOUN
taxlaw-2861	482	5	shares	share	VERB
taxlaw-2861	482	6	many	many	ADJ
taxlaw-2861	482	7	features	feature	NOUN
taxlaw-2861	482	8	with	with	ADP
taxlaw-2861	482	9	a	a	DET
taxlaw-2861	482	10	traditional	traditional	ADJ
taxlaw-2861	482	11	equity	equity	NOUN
taxlaw-2861	482	12	investment	investment	NOUN
taxlaw-2861	482	13	,	,	PUNCT
taxlaw-2861	482	14	there	there	PRON
taxlaw-2861	482	15	is	be	VERB
taxlaw-2861	482	16	a	a	DET
taxlaw-2861	482	17	strong	strong	ADJ
taxlaw-2861	482	18	argument	argument	NOUN
taxlaw-2861	482	19	that	that	SCONJ
taxlaw-2861	482	20	traditional	traditional	ADJ
taxlaw-2861	482	21	sib	sib	NOUN
taxlaw-2861	482	22	investments	investment	NOUN
taxlaw-2861	482	23	are	be	AUX
taxlaw-2861	482	24	not	not	PART
taxlaw-2861	482	25	treated	treat	VERB
taxlaw-2861	482	26	as	as	ADP
taxlaw-2861	482	27	corporate	corporate	ADJ
taxlaw-2861	482	28	equity	equity	NOUN
taxlaw-2861	482	29	,	,	PUNCT
taxlaw-2861	482	30	but	but	CCONJ
taxlaw-2861	482	31	instead	instead	ADV
taxlaw-2861	482	32	treated	treat	VERB
taxlaw-2861	482	33	as	as	ADP
taxlaw-2861	482	34	contingent	contingent	ADJ
taxlaw-2861	482	35	bond	bond	NOUN
taxlaw-2861	482	36	instruments	instrument	NOUN
taxlaw-2861	482	37	and	and	CCONJ
taxlaw-2861	482	38	taxed	tax	VERB
taxlaw-2861	482	39	under	under	ADP
taxlaw-2861	482	40	the	the	DET
taxlaw-2861	482	41	less	less	ADV
taxlaw-2861	482	42	favorable	favorable	ADJ
taxlaw-2861	482	43	noncontingent	noncontingent	NOUN
taxlaw-2861	482	44	bond	bond	NOUN
taxlaw-2861	482	45	method.142	method.142	PROPN
taxlaw-2861	482	46	second	second	ADV
taxlaw-2861	482	47	,	,	PUNCT
taxlaw-2861	482	48	if	if	SCONJ
taxlaw-2861	482	49	sib	sib	NOUN
taxlaw-2861	482	50	investments	investment	NOUN
taxlaw-2861	482	51	live	live	VERB
taxlaw-2861	482	52	up	up	ADP
taxlaw-2861	482	53	to	to	ADP
taxlaw-2861	482	54	their	their	PRON
taxlaw-2861	482	55	potential	potential	NOUN
taxlaw-2861	482	56	,	,	PUNCT
taxlaw-2861	482	57	they	they	PRON
taxlaw-2861	482	58	will	will	AUX
taxlaw-2861	482	59	produce	produce	VERB
taxlaw-2861	482	60	a	a	DET
taxlaw-2861	482	61	social	social	ADJ
taxlaw-2861	482	62	good	good	NOUN
taxlaw-2861	482	63	that	that	PRON
taxlaw-2861	482	64	should	should	AUX
taxlaw-2861	482	65	be	be	AUX
taxlaw-2861	482	66	encouraged	encourage	VERB
taxlaw-2861	482	67	,	,	PUNCT
taxlaw-2861	482	68	or	or	CCONJ
taxlaw-2861	482	69	at	at	ADP
taxlaw-2861	482	70	least	least	ADJ
taxlaw-2861	482	71	not	not	PART
taxlaw-2861	482	72	discouraged	discouraged	ADJ
taxlaw-2861	482	73	.	.	PUNCT
taxlaw-2861	483	1	given	give	VERB
taxlaw-2861	483	2	that	that	PRON
taxlaw-2861	483	3	sib	sib	NOUN
taxlaw-2861	483	4	investments	investment	NOUN
taxlaw-2861	483	5	,	,	PUNCT
taxlaw-2861	483	6	unlike	unlike	ADP
taxlaw-2861	483	7	traditional	traditional	ADJ
taxlaw-2861	483	8	investments	investment	NOUN
taxlaw-2861	483	9	,	,	PUNCT
taxlaw-2861	483	10	are	be	AUX
taxlaw-2861	483	11	created	create	VERB
taxlaw-2861	483	12	to	to	PART
taxlaw-2861	483	13	generate	generate	VERB
taxlaw-2861	483	14	government	government	NOUN
taxlaw-2861	483	15	cost	cost	NOUN
taxlaw-2861	483	16	savings	saving	NOUN
taxlaw-2861	483	17	and	and	CCONJ
taxlaw-2861	483	18	produce	produce	VERB
taxlaw-2861	483	19	a	a	DET
taxlaw-2861	483	20	social	social	ADJ
taxlaw-2861	483	21	benefit	benefit	NOUN
taxlaw-2861	483	22	,	,	PUNCT
taxlaw-2861	483	23	this	this	PRON
taxlaw-2861	483	24	does	do	AUX
taxlaw-2861	483	25	not	not	PART
taxlaw-2861	483	26	make	make	VERB
taxlaw-2861	483	27	sense	sense	NOUN
taxlaw-2861	483	28	from	from	ADP
taxlaw-2861	483	29	a	a	DET
taxlaw-2861	483	30	policy	policy	NOUN
taxlaw-2861	483	31	perspective.143	perspective.143	NOUN
taxlaw-2861	483	32	also	also	ADV
taxlaw-2861	483	33	,	,	PUNCT
taxlaw-2861	483	34	as	as	SCONJ
taxlaw-2861	483	35	further	far	ADV
taxlaw-2861	483	36	discussed	discuss	VERB
taxlaw-2861	483	37	below	below	ADV
taxlaw-2861	483	38	,	,	PUNCT
taxlaw-2861	483	39	it	it	PRON
taxlaw-2861	483	40	is	be	AUX
taxlaw-2861	483	41	conceptually	conceptually	ADV
taxlaw-2861	483	42	consistent	consistent	ADJ
taxlaw-2861	483	43	with	with	ADP
taxlaw-2861	483	44	the	the	DET
taxlaw-2861	483	45	policy	policy	NOUN
taxlaw-2861	483	46	behind	behind	ADP
taxlaw-2861	483	47	the	the	DET
taxlaw-2861	483	48	dividend	dividend	NOUN
taxlaw-2861	483	49	and	and	CCONJ
taxlaw-2861	483	50	capital	capital	NOUN
taxlaw-2861	483	51	gains	gain	NOUN
taxlaw-2861	483	52	tax	tax	NOUN
taxlaw-2861	483	53	preference	preference	NOUN
taxlaw-2861	483	54	to	to	PART
taxlaw-2861	483	55	extend	extend	VERB
taxlaw-2861	483	56	similar	similar	ADJ
taxlaw-2861	483	57	tax	tax	NOUN
taxlaw-2861	483	58	treatment	treatment	NOUN
taxlaw-2861	483	59	to	to	ADP
taxlaw-2861	483	60	income	income	NOUN
taxlaw-2861	483	61	generated	generate	VERB
taxlaw-2861	483	62	by	by	ADP
taxlaw-2861	483	63	sibs	sib	NOUN
taxlaw-2861	483	64	.	.	PUNCT
taxlaw-2861	484	1	b.	b.	PROPN
taxlaw-2861	484	2	tax	tax	NOUN
taxlaw-2861	484	3	-	-	PUNCT
taxlaw-2861	484	4	exempt	exempt	ADJ
taxlaw-2861	484	5	bonds	bond	NOUN
taxlaw-2861	484	6	alternatively	alternatively	ADV
taxlaw-2861	484	7	,	,	PUNCT
taxlaw-2861	484	8	a	a	DET
taxlaw-2861	484	9	sib	sib	NOUN
taxlaw-2861	484	10	investor	investor	NOUN
taxlaw-2861	484	11	could	could	AUX
taxlaw-2861	484	12	have	have	AUX
taxlaw-2861	484	13	used	use	VERB
taxlaw-2861	484	14	its	its	PRON
taxlaw-2861	484	15	funds	fund	NOUN
taxlaw-2861	484	16	to	to	PART
taxlaw-2861	484	17	invest	invest	VERB
taxlaw-2861	484	18	in	in	ADP
taxlaw-2861	484	19	a	a	DET
taxlaw-2861	484	20	municipal	municipal	ADJ
taxlaw-2861	484	21	bond	bond	NOUN
taxlaw-2861	484	22	,	,	PUNCT
taxlaw-2861	484	23	in	in	ADP
taxlaw-2861	484	24	which	which	DET
taxlaw-2861	484	25	case	case	NOUN
taxlaw-2861	484	26	any	any	DET
taxlaw-2861	484	27	interest	interest	NOUN
taxlaw-2861	484	28	generated	generate	VERB
taxlaw-2861	484	29	would	would	AUX
taxlaw-2861	484	30	be	be	AUX
taxlaw-2861	484	31	exempt	exempt	ADJ
taxlaw-2861	484	32	from	from	ADP
taxlaw-2861	484	33	taxation	taxation	NOUN
taxlaw-2861	484	34	.	.	PUNCT
taxlaw-2861	485	1	144	144	NUM
taxlaw-2861	485	2	a	a	DET
taxlaw-2861	485	3	municipal	municipal	ADJ
taxlaw-2861	485	4	bond	bond	NOUN
taxlaw-2861	485	5	shares	share	NOUN
taxlaw-2861	485	6	many	many	ADJ
taxlaw-2861	485	7	features	feature	NOUN
taxlaw-2861	485	8	with	with	ADP
taxlaw-2861	485	9	a	a	DET
taxlaw-2861	485	10	sib	sib	NOUN
taxlaw-2861	485	11	arrangement	arrangement	NOUN
taxlaw-2861	485	12	.	.	PUNCT
taxlaw-2861	486	1	for	for	ADP
taxlaw-2861	486	2	instance	instance	NOUN
taxlaw-2861	486	3	,	,	PUNCT
taxlaw-2861	486	4	the	the	DET
taxlaw-2861	486	5	proceeds	proceed	NOUN
taxlaw-2861	486	6	of	of	ADP
taxlaw-2861	486	7	a	a	DET
taxlaw-2861	486	8	qualified	qualified	ADJ
taxlaw-2861	486	9	501(c)(3	501(c)(3	NOUN
taxlaw-2861	486	10	)	)	PUNCT
taxlaw-2861	486	11	bond	bond	NOUN
taxlaw-2861	486	12	,	,	PUNCT
taxlaw-2861	486	13	a	a	DET
taxlaw-2861	486	14	specific	specific	ADJ
taxlaw-2861	486	15	type	type	NOUN
taxlaw-2861	486	16	of	of	ADP
taxlaw-2861	486	17	municipal	municipal	ADJ
taxlaw-2861	486	18	bond	bond	NOUN
taxlaw-2861	486	19	,	,	PUNCT
taxlaw-2861	486	20	must	must	AUX
taxlaw-2861	486	21	be	be	AUX
taxlaw-2861	486	22	used	use	VERB
taxlaw-2861	486	23	for	for	ADP
taxlaw-2861	486	24	the	the	DET
taxlaw-2861	486	25	benefit	benefit	NOUN
taxlaw-2861	486	26	of	of	ADP
taxlaw-2861	486	27	charities	charity	NOUN
taxlaw-2861	486	28	,	,	PUNCT
taxlaw-2861	486	29	educational	educational	ADJ
taxlaw-2861	486	30	organizations	organization	NOUN
taxlaw-2861	486	31	,	,	PUNCT
taxlaw-2861	486	32	or	or	CCONJ
taxlaw-2861	486	33	other	other	ADJ
taxlaw-2861	486	34	501(c)(3	501(c)(3	NOUN
taxlaw-2861	486	35	)	)	PUNCT
taxlaw-2861	486	36	organizations	organization	NOUN
taxlaw-2861	486	37	and	and	CCONJ
taxlaw-2861	486	38	governments.145	governments.145	VERB
taxlaw-2861	486	39	similarly	similarly	ADV
taxlaw-2861	486	40	,	,	PUNCT
taxlaw-2861	486	41	the	the	DET
taxlaw-2861	486	42	proceeds	proceed	NOUN
taxlaw-2861	486	43	generated	generate	VERB
taxlaw-2861	486	44	by	by	ADP
taxlaw-2861	486	45	a	a	DET
taxlaw-2861	486	46	sib	sib	NOUN
taxlaw-2861	486	47	arrangement	arrangement	NOUN
taxlaw-2861	486	48	are	be	AUX
taxlaw-2861	486	49	often	often	ADV
taxlaw-2861	486	50	used	use	VERB
taxlaw-2861	486	51	for	for	ADP
taxlaw-2861	486	52	the	the	DET
taxlaw-2861	486	53	benefit	benefit	NOUN
taxlaw-2861	486	54	of	of	ADP
taxlaw-2861	486	55	501(c)(3	501(c)(3	NOUN
taxlaw-2861	486	56	)	)	PUNCT
taxlaw-2861	486	57	organizations	organization	NOUN
taxlaw-2861	486	58	,	,	PUNCT
taxlaw-2861	486	59	because	because	SCONJ
taxlaw-2861	486	60	qualified	qualified	ADJ
taxlaw-2861	486	61	nonprofit	nonprofit	ADJ
taxlaw-2861	486	62	organizations	organization	NOUN
taxlaw-2861	486	63	generally	generally	ADV
taxlaw-2861	486	64	perform	perform	VERB
taxlaw-2861	486	65	the	the	DET
taxlaw-2861	486	66	social	social	ADJ
taxlaw-2861	486	67	services	service	NOUN
taxlaw-2861	486	68	financed	finance	VERB
taxlaw-2861	486	69	by	by	ADP
taxlaw-2861	486	70	the	the	DET
taxlaw-2861	486	71	sib	sib	PROPN
taxlaw-2861	486	72	.	.	PUNCT
taxlaw-2861	487	1	thus	thus	ADV
taxlaw-2861	487	2	,	,	PUNCT
taxlaw-2861	487	3	sibs	sib	NOUN
taxlaw-2861	487	4	indirectly	indirectly	ADV
taxlaw-2861	487	5	provide	provide	VERB
taxlaw-2861	487	6	these	these	DET
taxlaw-2861	487	7	nonprofit	nonprofit	ADJ
taxlaw-2861	487	8	organizations	organization	NOUN
taxlaw-2861	487	9	the	the	DET
taxlaw-2861	487	10	capital	capital	NOUN
taxlaw-2861	487	11	with	with	ADP
taxlaw-2861	487	12	which	which	PRON
taxlaw-2861	487	13	to	to	PART
taxlaw-2861	487	14	operate	operate	VERB
taxlaw-2861	487	15	and	and	CCONJ
taxlaw-2861	487	16	address	address	VERB
taxlaw-2861	487	17	a	a	DET
taxlaw-2861	487	18	social	social	ADJ
taxlaw-2861	487	19	issue	issue	NOUN
taxlaw-2861	487	20	that	that	PRON
taxlaw-2861	487	21	is	be	AUX
taxlaw-2861	487	22	aligned	align	VERB
taxlaw-2861	487	23	with	with	ADP
taxlaw-2861	487	24	that	that	DET
taxlaw-2861	487	25	organization	organization	NOUN
taxlaw-2861	487	26	’s	’s	PART
taxlaw-2861	487	27	charitable	charitable	ADJ
taxlaw-2861	487	28	mission	mission	NOUN
taxlaw-2861	487	29	.	.	PUNCT
taxlaw-2861	488	1	moreover	moreover	ADV
taxlaw-2861	488	2	,	,	PUNCT
taxlaw-2861	488	3	sibs	sib	NOUN
taxlaw-2861	488	4	are	be	AUX
taxlaw-2861	488	5	also	also	ADV
taxlaw-2861	488	6	specifically	specifically	ADV
taxlaw-2861	488	7	designed	design	VERB
taxlaw-2861	488	8	for	for	ADP
taxlaw-2861	488	9	the	the	DET
taxlaw-2861	488	10	benefit	benefit	NOUN
taxlaw-2861	488	11	of	of	ADP
taxlaw-2861	488	12	governments	government	NOUN
taxlaw-2861	488	13	by	by	ADP
taxlaw-2861	488	14	funding	fund	VERB
taxlaw-2861	488	15	programs	program	NOUN
taxlaw-2861	488	16	and	and	CCONJ
taxlaw-2861	488	17	providing	provide	VERB
taxlaw-2861	488	18	social	social	ADJ
taxlaw-2861	488	19	services	service	NOUN
taxlaw-2861	488	20	that	that	PRON
taxlaw-2861	488	21	have	have	AUX
taxlaw-2861	488	22	traditionally	traditionally	ADV
taxlaw-2861	488	23	been	be	AUX
taxlaw-2861	488	24	provided	provide	VERB
taxlaw-2861	488	25	by	by	ADP
taxlaw-2861	488	26	governments	government	NOUN
taxlaw-2861	488	27	.	.	PUNCT
taxlaw-2861	489	1	these	these	DET
taxlaw-2861	489	2	instruments	instrument	NOUN
taxlaw-2861	489	3	are	be	AUX
taxlaw-2861	489	4	also	also	ADV
taxlaw-2861	489	5	intended	intend	VERB
taxlaw-2861	489	6	to	to	PART
taxlaw-2861	489	7	create	create	VERB
taxlaw-2861	489	8	savings	saving	NOUN
taxlaw-2861	489	9	for	for	ADP
taxlaw-2861	489	10	the	the	DET
taxlaw-2861	489	11	government	government	NOUN
taxlaw-2861	489	12	by	by	ADP
taxlaw-2861	489	13	improving	improve	VERB
taxlaw-2861	489	14	social	social	ADJ
taxlaw-2861	489	15	programs	program	NOUN
taxlaw-2861	489	16	.	.	PUNCT
taxlaw-2861	490	1	despite	despite	SCONJ
taxlaw-2861	490	2	these	these	DET
taxlaw-2861	490	3	similarities	similarity	NOUN
taxlaw-2861	490	4	,	,	PUNCT
taxlaw-2861	490	5	as	as	SCONJ
taxlaw-2861	490	6	discussed	discuss	VERB
taxlaw-2861	490	7	above	above	ADV
taxlaw-2861	490	8	,	,	PUNCT
taxlaw-2861	490	9	it	it	PRON
taxlaw-2861	490	10	is	be	AUX
taxlaw-2861	490	11	possible	possible	ADJ
taxlaw-2861	490	12	that	that	SCONJ
taxlaw-2861	490	13	a	a	DET
taxlaw-2861	490	14	traditional	traditional	ADJ
taxlaw-2861	490	15	sib	sib	NOUN
taxlaw-2861	490	16	arrangement	arrangement	NOUN
taxlaw-2861	490	17	does	do	AUX
taxlaw-2861	490	18	not	not	PART
taxlaw-2861	490	19	qualify	qualify	VERB
taxlaw-2861	490	20	as	as	ADP
taxlaw-2861	490	21	a	a	DET
taxlaw-2861	490	22	tax	tax	NOUN
taxlaw-2861	490	23	-	-	PUNCT
taxlaw-2861	490	24	exempt	exempt	ADJ
taxlaw-2861	490	25	bond.146	bond.146	NOUN
taxlaw-2861	490	26	a	a	DET
taxlaw-2861	490	27	sib	sib	NOUN
taxlaw-2861	490	28	investment	investment	NOUN
taxlaw-2861	490	29	is	be	AUX
taxlaw-2861	490	30	disqualified	disqualify	VERB
taxlaw-2861	490	31	primarily	primarily	ADV
taxlaw-2861	490	32	for	for	ADP
taxlaw-2861	490	33	technical	technical	ADJ
taxlaw-2861	490	34	reasons	reason	NOUN
taxlaw-2861	490	35	.	.	PUNCT
taxlaw-2861	491	1	for	for	ADP
taxlaw-2861	491	2	instance	instance	NOUN
taxlaw-2861	491	3	,	,	PUNCT
taxlaw-2861	491	4	a	a	DET
taxlaw-2861	491	5	sib	sib	NOUN
taxlaw-2861	491	6	arrangement	arrangement	NOUN
taxlaw-2861	491	7	does	do	AUX
taxlaw-2861	491	8	not	not	PART
taxlaw-2861	491	9	generate	generate	VERB
taxlaw-2861	491	10	taxexempt	taxexempt	ADJ
taxlaw-2861	491	11	income	income	NOUN
taxlaw-2861	491	12	,	,	PUNCT
taxlaw-2861	491	13	because	because	SCONJ
taxlaw-2861	491	14	its	its	PRON
taxlaw-2861	491	15	proceeds	proceed	NOUN
taxlaw-2861	491	16	are	be	AUX
taxlaw-2861	491	17	used	use	VERB
taxlaw-2861	491	18	to	to	PART
taxlaw-2861	491	19	finance	finance	VERB
taxlaw-2861	491	20	services	service	NOUN
taxlaw-2861	491	21	,	,	PUNCT
taxlaw-2861	491	22	rather	rather	ADV
taxlaw-2861	491	23	than	than	ADP
taxlaw-2861	491	24	physical	physical	ADJ
taxlaw-2861	491	25	capital	capital	NOUN
taxlaw-2861	491	26	projects	project	NOUN
taxlaw-2861	491	27	.	.	PUNCT
taxlaw-2861	492	1	section	section	NOUN
taxlaw-2861	492	2	501(c)(3	501(c)(3	NOUN
taxlaw-2861	492	3	)	)	PUNCT
taxlaw-2861	492	4	bonds	bond	NOUN
taxlaw-2861	492	5	,	,	PUNCT
taxlaw-2861	492	6	which	which	PRON
taxlaw-2861	492	7	qualify	qualify	VERB
taxlaw-2861	492	8	for	for	ADP
taxlaw-2861	492	9	tax	tax	NOUN
taxlaw-2861	492	10	-	-	PUNCT
taxlaw-2861	492	11	exempt	exempt	ADJ
taxlaw-2861	492	12	treatment	treatment	NOUN
taxlaw-2861	492	13	,	,	PUNCT
taxlaw-2861	492	14	are	be	AUX
taxlaw-2861	492	15	generally	generally	ADV
taxlaw-2861	492	16	issued	issue	VERB
taxlaw-2861	492	17	to	to	PART
taxlaw-2861	492	18	fund	fund	VERB
taxlaw-2861	492	19	the	the	DET
taxlaw-2861	492	20	acquisition	acquisition	NOUN
taxlaw-2861	492	21	,	,	PUNCT
taxlaw-2861	492	22	development	development	NOUN
taxlaw-2861	492	23	,	,	PUNCT
taxlaw-2861	492	24	or	or	CCONJ
taxlaw-2861	492	25	improvement	improvement	NOUN
taxlaw-2861	492	26	of	of	ADP
taxlaw-2861	492	27	facilities	facility	NOUN
taxlaw-2861	492	28	used	use	VERB
taxlaw-2861	492	29	for	for	ADP
taxlaw-2861	492	30	the	the	DET
taxlaw-2861	492	31	operation	operation	NOUN
taxlaw-2861	492	32	of	of	ADP
taxlaw-2861	492	33	non	non	ADJ
taxlaw-2861	492	34	-	-	ADJ
taxlaw-2861	492	35	profit	profit	ADJ
taxlaw-2861	492	36	organizations	organization	NOUN
taxlaw-2861	492	37	.	.	PUNCT
taxlaw-2861	493	1	the	the	DET
taxlaw-2861	493	2	absence	absence	NOUN
taxlaw-2861	493	3	of	of	ADP
taxlaw-2861	493	4	property	property	NOUN
taxlaw-2861	493	5	in	in	ADP
taxlaw-2861	493	6	the	the	DET
taxlaw-2861	493	7	sib	sib	NOUN
taxlaw-2861	493	8	context	context	NOUN
taxlaw-2861	493	9	is	be	AUX
taxlaw-2861	493	10	likely	likely	ADJ
taxlaw-2861	493	11	one	one	NUM
taxlaw-2861	493	12	factor	factor	NOUN
taxlaw-2861	493	13	that	that	PRON
taxlaw-2861	493	14	precludes	preclude	VERB
taxlaw-2861	493	15	tax	tax	NOUN
taxlaw-2861	493	16	-	-	PUNCT
taxlaw-2861	493	17	exempt	exempt	ADJ
taxlaw-2861	493	18	treatment	treatment	NOUN
taxlaw-2861	493	19	.	.	PUNCT
taxlaw-2861	494	1	in	in	ADP
taxlaw-2861	494	2	addition	addition	NOUN
taxlaw-2861	494	3	,	,	PUNCT
taxlaw-2861	494	4	a	a	DET
taxlaw-2861	494	5	sib	sib	NOUN
taxlaw-2861	494	6	does	do	AUX
taxlaw-2861	494	7	not	not	PART
taxlaw-2861	494	8	take	take	VERB
taxlaw-2861	494	9	on	on	ADP
taxlaw-2861	494	10	the	the	DET
taxlaw-2861	494	11	form	form	NOUN
taxlaw-2861	494	12	of	of	ADP
taxlaw-2861	494	13	either	either	CCONJ
taxlaw-2861	494	14	a	a	DET
taxlaw-2861	494	15	general	general	ADJ
taxlaw-2861	494	16	obligation	obligation	NOUN
taxlaw-2861	494	17	bond	bond	NOUN
taxlaw-2861	494	18	or	or	CCONJ
taxlaw-2861	494	19	a	a	DET
taxlaw-2861	494	20	revenue	revenue	NOUN
taxlaw-2861	494	21	bond	bond	NOUN
taxlaw-2861	494	22	.	.	PUNCT
taxlaw-2861	495	1	thus	thus	ADV
taxlaw-2861	495	2	,	,	PUNCT
taxlaw-2861	495	3	despite	despite	SCONJ
taxlaw-2861	495	4	the	the	DET
taxlaw-2861	495	5	similarities	similarity	NOUN
taxlaw-2861	495	6	,	,	PUNCT
taxlaw-2861	495	7	a	a	DET
taxlaw-2861	495	8	sib	sib	NOUN
taxlaw-2861	495	9	arrangement	arrangement	NOUN
taxlaw-2861	495	10	may	may	AUX
taxlaw-2861	495	11	not	not	PART
taxlaw-2861	495	12	qualify	qualify	VERB
taxlaw-2861	495	13	for	for	ADP
taxlaw-2861	495	14	the	the	DET
taxlaw-2861	495	15	same	same	ADJ
taxlaw-2861	495	16	tax	tax	NOUN
taxlaw-2861	495	17	-	-	PUNCT
taxlaw-2861	495	18	exempt	exempt	ADJ
taxlaw-2861	495	19	treatment	treatment	NOUN
taxlaw-2861	495	20	.	.	PUNCT
taxlaw-2861	496	1	142	142	NUM
taxlaw-2861	496	2	see	see	VERB
taxlaw-2861	496	3	supra	supra	PROPN
taxlaw-2861	496	4	notes	note	VERB
taxlaw-2861	496	5	108–11	108–11	NOUN
taxlaw-2861	496	6	and	and	CCONJ
taxlaw-2861	496	7	accompanying	accompany	VERB
taxlaw-2861	496	8	text	text	NOUN
taxlaw-2861	496	9	;	;	PUNCT
taxlaw-2861	496	10	mazur	mazur	PROPN
taxlaw-2861	496	11	,	,	PUNCT
taxlaw-2861	496	12	supra	supra	PROPN
taxlaw-2861	496	13	note	note	NOUN
taxlaw-2861	496	14	7	7	NUM
taxlaw-2861	496	15	.	.	X
taxlaw-2861	496	16	143	143	NUM
taxlaw-2861	496	17	see	see	VERB
taxlaw-2861	496	18	cox	cox	PROPN
taxlaw-2861	496	19	,	,	PUNCT
taxlaw-2861	496	20	supra	supra	PROPN
taxlaw-2861	496	21	note	note	PROPN
taxlaw-2861	496	22	7	7	NUM
taxlaw-2861	496	23	,	,	PUNCT
taxlaw-2861	496	24	at	at	ADP
taxlaw-2861	496	25	981–82	981–82	NOUN
taxlaw-2861	496	26	(	(	PUNCT
taxlaw-2861	496	27	arguing	argue	VERB
taxlaw-2861	496	28	that	that	SCONJ
taxlaw-2861	496	29	“	"	PUNCT
taxlaw-2861	496	30	because	because	SCONJ
taxlaw-2861	496	31	the	the	DET
taxlaw-2861	496	32	government	government	NOUN
taxlaw-2861	496	33	already	already	ADV
taxlaw-2861	496	34	realizes	realize	VERB
taxlaw-2861	496	35	significant	significant	ADJ
taxlaw-2861	496	36	savings	saving	NOUN
taxlaw-2861	496	37	upon	upon	SCONJ
taxlaw-2861	496	38	successful	successful	ADJ
taxlaw-2861	496	39	completion	completion	NOUN
taxlaw-2861	496	40	of	of	ADP
taxlaw-2861	496	41	a	a	DET
taxlaw-2861	496	42	sib	sib	NOUN
taxlaw-2861	496	43	-	-	PUNCT
taxlaw-2861	496	44	funded	fund	VERB
taxlaw-2861	496	45	program	program	NOUN
taxlaw-2861	496	46	,	,	PUNCT
taxlaw-2861	496	47	legislators	legislator	NOUN
taxlaw-2861	496	48	should	should	AUX
taxlaw-2861	496	49	consider	consider	VERB
taxlaw-2861	496	50	exempting	exempt	VERB
taxlaw-2861	496	51	investor	investor	NOUN
taxlaw-2861	496	52	sib	sib	NOUN
taxlaw-2861	496	53	earnings	earning	NOUN
taxlaw-2861	496	54	from	from	ADP
taxlaw-2861	496	55	capital	capital	NOUN
taxlaw-2861	496	56	gains	gain	NOUN
taxlaw-2861	496	57	taxation	taxation	NOUN
taxlaw-2861	496	58	”	"	PUNCT
taxlaw-2861	496	59	)	)	PUNCT
taxlaw-2861	496	60	.	.	PUNCT
taxlaw-2861	497	1	144	144	NUM
taxlaw-2861	497	2	see	see	NOUN
taxlaw-2861	497	3	i.r.c	i.r.c	NOUN
taxlaw-2861	497	4	.	.	PUNCT
taxlaw-2861	498	1	§	§	PROPN
taxlaw-2861	498	2	103	103	NUM
taxlaw-2861	498	3	.	.	PUNCT
taxlaw-2861	498	4	145	145	NUM
taxlaw-2861	498	5	see	see	VERB
taxlaw-2861	498	6	i.r.c	i.r.c	NOUN
taxlaw-2861	498	7	.	.	PUNCT
taxlaw-2861	499	1	§	§	PROPN
taxlaw-2861	499	2	145	145	NUM
taxlaw-2861	499	3	.	.	PUNCT
taxlaw-2861	500	1	alternatively	alternatively	ADV
taxlaw-2861	500	2	,	,	PUNCT
taxlaw-2861	500	3	to	to	PART
taxlaw-2861	500	4	qualify	qualify	VERB
taxlaw-2861	500	5	for	for	ADP
taxlaw-2861	500	6	tax	tax	NOUN
taxlaw-2861	500	7	-	-	PUNCT
taxlaw-2861	500	8	exempt	exempt	ADJ
taxlaw-2861	500	9	treatment	treatment	NOUN
taxlaw-2861	500	10	,	,	PUNCT
taxlaw-2861	500	11	more	more	ADJ
taxlaw-2861	500	12	than	than	ADP
taxlaw-2861	500	13	5	5	NUM
taxlaw-2861	500	14	%	%	NOUN
taxlaw-2861	500	15	of	of	ADP
taxlaw-2861	500	16	the	the	DET
taxlaw-2861	500	17	net	net	ADJ
taxlaw-2861	500	18	proceeds	proceed	NOUN
taxlaw-2861	500	19	of	of	ADP
taxlaw-2861	500	20	the	the	DET
taxlaw-2861	500	21	501(c)(3	501(c)(3	NOUN
taxlaw-2861	500	22	)	)	PUNCT
taxlaw-2861	500	23	bond	bond	NOUN
taxlaw-2861	500	24	can	can	AUX
taxlaw-2861	500	25	not	not	PART
taxlaw-2861	500	26	be	be	AUX
taxlaw-2861	500	27	used	use	VERB
taxlaw-2861	500	28	for	for	ADP
taxlaw-2861	500	29	any	any	DET
taxlaw-2861	500	30	private	private	ADJ
taxlaw-2861	500	31	business	business	NOUN
taxlaw-2861	500	32	use	use	NOUN
taxlaw-2861	500	33	and	and	CCONJ
taxlaw-2861	500	34	more	more	ADJ
taxlaw-2861	500	35	than	than	ADP
taxlaw-2861	500	36	5	5	NUM
taxlaw-2861	500	37	%	%	NOUN
taxlaw-2861	500	38	of	of	ADP
taxlaw-2861	500	39	the	the	DET
taxlaw-2861	500	40	payment	payment	NOUN
taxlaw-2861	500	41	of	of	ADP
taxlaw-2861	500	42	principal	principal	NOUN
taxlaw-2861	500	43	or	or	CCONJ
taxlaw-2861	500	44	interest	interest	NOUN
taxlaw-2861	500	45	on	on	ADP
taxlaw-2861	500	46	the	the	DET
taxlaw-2861	500	47	bond	bond	NOUN
taxlaw-2861	500	48	must	must	AUX
taxlaw-2861	500	49	either	either	CCONJ
taxlaw-2861	500	50	be	be	AUX
taxlaw-2861	500	51	made	make	VERB
taxlaw-2861	500	52	or	or	CCONJ
taxlaw-2861	500	53	secured	secure	VERB
taxlaw-2861	500	54	by	by	ADP
taxlaw-2861	500	55	payments	payment	NOUN
taxlaw-2861	500	56	or	or	CCONJ
taxlaw-2861	500	57	property	property	NOUN
taxlaw-2861	500	58	used	use	VERB
taxlaw-2861	500	59	or	or	CCONJ
taxlaw-2861	500	60	to	to	PART
taxlaw-2861	500	61	be	be	AUX
taxlaw-2861	500	62	used	use	VERB
taxlaw-2861	500	63	for	for	ADP
taxlaw-2861	500	64	a	a	DET
taxlaw-2861	500	65	private	private	ADJ
taxlaw-2861	500	66	business	business	NOUN
taxlaw-2861	500	67	.	.	PUNCT
taxlaw-2861	501	1	i	i	PRON
taxlaw-2861	501	2	d.	d.	PROPN
taxlaw-2861	501	3	146	146	NUM
taxlaw-2861	501	4	however	however	ADV
taxlaw-2861	501	5	,	,	PUNCT
taxlaw-2861	501	6	as	as	SCONJ
taxlaw-2861	501	7	also	also	ADV
taxlaw-2861	501	8	discussed	discuss	VERB
taxlaw-2861	501	9	above	above	ADV
taxlaw-2861	501	10	,	,	PUNCT
taxlaw-2861	501	11	it	it	PRON
taxlaw-2861	501	12	may	may	AUX
taxlaw-2861	501	13	be	be	AUX
taxlaw-2861	501	14	possible	possible	ADJ
taxlaw-2861	501	15	to	to	PART
taxlaw-2861	501	16	structure	structure	VERB
taxlaw-2861	501	17	a	a	DET
taxlaw-2861	501	18	sib	sib	NOUN
taxlaw-2861	501	19	arrangement	arrangement	NOUN
taxlaw-2861	501	20	in	in	ADP
taxlaw-2861	501	21	a	a	DET
taxlaw-2861	501	22	manner	manner	NOUN
taxlaw-2861	501	23	so	so	SCONJ
taxlaw-2861	501	24	that	that	SCONJ
taxlaw-2861	501	25	it	it	PRON
taxlaw-2861	501	26	does	do	AUX
taxlaw-2861	501	27	not	not	PART
taxlaw-2861	501	28	constitute	constitute	VERB
taxlaw-2861	501	29	a	a	DET
taxlaw-2861	501	30	private	private	ADJ
taxlaw-2861	501	31	activity	activity	NOUN
taxlaw-2861	501	32	bond	bond	NOUN
taxlaw-2861	501	33	.	.	PUNCT
taxlaw-2861	502	1	supra	supra	PROPN
taxlaw-2861	502	2	note	note	PROPN
taxlaw-2861	502	3	113	113	NUM
taxlaw-2861	502	4	.	.	PUNCT
taxlaw-2861	502	5	2017	2017	NUM
taxlaw-2861	502	6	]	]	PUNCT
taxlaw-2861	502	7	social	social	ADJ
taxlaw-2861	502	8	impact	impact	NOUN
taxlaw-2861	502	9	bonds	bond	VERB
taxlaw-2861	502	10	163	163	NUM
taxlaw-2861	502	11	this	this	DET
taxlaw-2861	502	12	disparate	disparate	ADJ
taxlaw-2861	502	13	tax	tax	NOUN
taxlaw-2861	502	14	treatment	treatment	NOUN
taxlaw-2861	502	15	likely	likely	ADV
taxlaw-2861	502	16	distorts	distort	VERB
taxlaw-2861	502	17	investment	investment	NOUN
taxlaw-2861	502	18	decisions	decision	NOUN
taxlaw-2861	502	19	away	away	ADV
taxlaw-2861	502	20	from	from	ADP
taxlaw-2861	502	21	sibs	sib	NOUN
taxlaw-2861	502	22	and	and	CCONJ
taxlaw-2861	502	23	in	in	ADP
taxlaw-2861	502	24	favor	favor	NOUN
taxlaw-2861	502	25	of	of	ADP
taxlaw-2861	502	26	municipal	municipal	ADJ
taxlaw-2861	502	27	bonds	bond	NOUN
taxlaw-2861	502	28	.	.	PUNCT
taxlaw-2861	503	1	even	even	ADV
taxlaw-2861	503	2	though	though	SCONJ
taxlaw-2861	503	3	both	both	DET
taxlaw-2861	503	4	sibs	sib	NOUN
taxlaw-2861	503	5	and	and	CCONJ
taxlaw-2861	503	6	municipal	municipal	ADJ
taxlaw-2861	503	7	bonds	bond	NOUN
taxlaw-2861	503	8	benefit	benefit	VERB
taxlaw-2861	503	9	the	the	DET
taxlaw-2861	503	10	government	government	NOUN
taxlaw-2861	503	11	or	or	CCONJ
taxlaw-2861	503	12	a	a	DET
taxlaw-2861	503	13	non	non	ADJ
taxlaw-2861	503	14	-	-	ADJ
taxlaw-2861	503	15	profit	profit	ADJ
taxlaw-2861	503	16	entity	entity	NOUN
taxlaw-2861	503	17	and	and	CCONJ
taxlaw-2861	503	18	even	even	ADV
taxlaw-2861	503	19	though	though	SCONJ
taxlaw-2861	503	20	both	both	PRON
taxlaw-2861	503	21	offer	offer	VERB
taxlaw-2861	503	22	lower	low	ADJ
taxlaw-2861	503	23	rates	rate	NOUN
taxlaw-2861	503	24	of	of	ADP
taxlaw-2861	503	25	returns	return	NOUN
taxlaw-2861	503	26	,	,	PUNCT
taxlaw-2861	503	27	a	a	DET
taxlaw-2861	503	28	rational	rational	ADJ
taxlaw-2861	503	29	investor	investor	NOUN
taxlaw-2861	503	30	,	,	PUNCT
taxlaw-2861	503	31	who	who	PRON
taxlaw-2861	503	32	is	be	AUX
taxlaw-2861	503	33	motivated	motivate	VERB
taxlaw-2861	503	34	purely	purely	ADV
taxlaw-2861	503	35	for	for	ADP
taxlaw-2861	503	36	financial	financial	ADJ
taxlaw-2861	503	37	reasons	reason	NOUN
taxlaw-2861	503	38	,	,	PUNCT
taxlaw-2861	503	39	would	would	AUX
taxlaw-2861	503	40	be	be	AUX
taxlaw-2861	503	41	more	more	ADV
taxlaw-2861	503	42	willing	willing	ADJ
taxlaw-2861	503	43	to	to	PART
taxlaw-2861	503	44	accept	accept	VERB
taxlaw-2861	503	45	the	the	DET
taxlaw-2861	503	46	relatively	relatively	ADV
taxlaw-2861	503	47	low	low	ADJ
taxlaw-2861	503	48	interest	interest	NOUN
taxlaw-2861	503	49	payments	payment	NOUN
taxlaw-2861	503	50	on	on	ADP
taxlaw-2861	503	51	municipal	municipal	ADJ
taxlaw-2861	503	52	bonds	bond	NOUN
taxlaw-2861	503	53	because	because	SCONJ
taxlaw-2861	503	54	they	they	PRON
taxlaw-2861	503	55	are	be	AUX
taxlaw-2861	503	56	taxfree.147	taxfree.147	NOUN
taxlaw-2861	503	57	in	in	ADP
taxlaw-2861	503	58	addition	addition	NOUN
taxlaw-2861	503	59	,	,	PUNCT
taxlaw-2861	503	60	municipal	municipal	ADJ
taxlaw-2861	503	61	bonds	bond	NOUN
taxlaw-2861	503	62	are	be	AUX
taxlaw-2861	503	63	generally	generally	ADV
taxlaw-2861	503	64	considered	consider	VERB
taxlaw-2861	503	65	a	a	DET
taxlaw-2861	503	66	less	less	ADV
taxlaw-2861	503	67	risky	risky	ADJ
taxlaw-2861	503	68	investment	investment	NOUN
taxlaw-2861	503	69	given	give	VERB
taxlaw-2861	503	70	their	their	PRON
taxlaw-2861	503	71	relatively	relatively	ADV
taxlaw-2861	503	72	low	low	ADJ
taxlaw-2861	503	73	default	default	NOUN
taxlaw-2861	503	74	rates	rate	NOUN
taxlaw-2861	503	75	.	.	PUNCT
taxlaw-2861	504	1	on	on	ADP
taxlaw-2861	504	2	the	the	DET
taxlaw-2861	504	3	other	other	ADJ
taxlaw-2861	504	4	hand	hand	NOUN
taxlaw-2861	504	5	,	,	PUNCT
taxlaw-2861	504	6	a	a	DET
taxlaw-2861	504	7	sib	sib	NOUN
taxlaw-2861	504	8	investment	investment	NOUN
taxlaw-2861	504	9	is	be	AUX
taxlaw-2861	504	10	a	a	DET
taxlaw-2861	504	11	high	high	ADJ
taxlaw-2861	504	12	risk	risk	NOUN
taxlaw-2861	504	13	investment	investment	NOUN
taxlaw-2861	504	14	.	.	PUNCT
taxlaw-2861	505	1	it	it	PRON
taxlaw-2861	505	2	conditions	condition	VERB
taxlaw-2861	505	3	repayment	repayment	NOUN
taxlaw-2861	505	4	of	of	ADP
taxlaw-2861	505	5	principal	principal	NOUN
taxlaw-2861	505	6	on	on	ADP
taxlaw-2861	505	7	the	the	DET
taxlaw-2861	505	8	success	success	NOUN
taxlaw-2861	505	9	of	of	ADP
taxlaw-2861	505	10	a	a	DET
taxlaw-2861	505	11	particular	particular	ADJ
taxlaw-2861	505	12	social	social	ADJ
taxlaw-2861	505	13	program	program	NOUN
taxlaw-2861	505	14	and	and	CCONJ
taxlaw-2861	505	15	has	have	VERB
taxlaw-2861	505	16	a	a	DET
taxlaw-2861	505	17	novel	novel	ADJ
taxlaw-2861	505	18	and	and	CCONJ
taxlaw-2861	505	19	unique	unique	ADJ
taxlaw-2861	505	20	risk	risk	NOUN
taxlaw-2861	505	21	profile	profile	NOUN
taxlaw-2861	505	22	that	that	PRON
taxlaw-2861	505	23	is	be	AUX
taxlaw-2861	505	24	hard	hard	ADJ
taxlaw-2861	505	25	to	to	PART
taxlaw-2861	505	26	measure	measure	VERB
taxlaw-2861	505	27	.	.	PUNCT
taxlaw-2861	506	1	consequently	consequently	ADV
taxlaw-2861	506	2	,	,	PUNCT
taxlaw-2861	506	3	sibs	sib	NOUN
taxlaw-2861	506	4	,	,	PUNCT
taxlaw-2861	506	5	which	which	PRON
taxlaw-2861	506	6	do	do	AUX
taxlaw-2861	506	7	not	not	PART
taxlaw-2861	506	8	offer	offer	VERB
taxlaw-2861	506	9	any	any	DET
taxlaw-2861	506	10	comparable	comparable	ADJ
taxlaw-2861	506	11	incentives	incentive	NOUN
taxlaw-2861	506	12	,	,	PUNCT
taxlaw-2861	506	13	carry	carry	VERB
taxlaw-2861	506	14	a	a	DET
taxlaw-2861	506	15	high	high	ADJ
taxlaw-2861	506	16	level	level	NOUN
taxlaw-2861	506	17	of	of	ADP
taxlaw-2861	506	18	risk	risk	NOUN
taxlaw-2861	506	19	,	,	PUNCT
taxlaw-2861	506	20	and	and	CCONJ
taxlaw-2861	506	21	function	function	VERB
taxlaw-2861	506	22	similarly	similarly	ADV
taxlaw-2861	506	23	to	to	ADP
taxlaw-2861	506	24	municipal	municipal	ADJ
taxlaw-2861	506	25	bonds	bond	NOUN
taxlaw-2861	506	26	,	,	PUNCT
taxlaw-2861	506	27	are	be	AUX
taxlaw-2861	506	28	at	at	ADP
taxlaw-2861	506	29	a	a	DET
taxlaw-2861	506	30	disadvantage	disadvantage	NOUN
taxlaw-2861	506	31	relative	relative	ADJ
taxlaw-2861	506	32	to	to	ADP
taxlaw-2861	506	33	municipal	municipal	ADJ
taxlaw-2861	506	34	bonds	bond	NOUN
taxlaw-2861	506	35	.	.	PUNCT
taxlaw-2861	507	1	in	in	ADP
taxlaw-2861	507	2	summary	summary	NOUN
taxlaw-2861	507	3	,	,	PUNCT
taxlaw-2861	507	4	as	as	SCONJ
taxlaw-2861	507	5	the	the	DET
taxlaw-2861	507	6	above	above	ADJ
taxlaw-2861	507	7	discussion	discussion	NOUN
taxlaw-2861	507	8	demonstrates	demonstrate	VERB
taxlaw-2861	507	9	,	,	PUNCT
taxlaw-2861	507	10	the	the	DET
taxlaw-2861	507	11	tax	tax	NOUN
taxlaw-2861	507	12	consequences	consequence	NOUN
taxlaw-2861	507	13	to	to	ADP
taxlaw-2861	507	14	private	private	ADJ
taxlaw-2861	507	15	investors	investor	NOUN
taxlaw-2861	507	16	who	who	PRON
taxlaw-2861	507	17	contribute	contribute	VERB
taxlaw-2861	507	18	funds	fund	NOUN
taxlaw-2861	507	19	to	to	ADP
taxlaw-2861	507	20	sibs	sib	NOUN
taxlaw-2861	507	21	are	be	AUX
taxlaw-2861	507	22	generally	generally	ADV
taxlaw-2861	507	23	unfavorable	unfavorable	ADJ
taxlaw-2861	507	24	relative	relative	ADJ
taxlaw-2861	507	25	to	to	ADP
taxlaw-2861	507	26	comparable	comparable	ADJ
taxlaw-2861	507	27	investments	investment	NOUN
taxlaw-2861	507	28	.	.	PUNCT
taxlaw-2861	508	1	however	however	ADV
taxlaw-2861	508	2	,	,	PUNCT
taxlaw-2861	508	3	there	there	PRON
taxlaw-2861	508	4	is	be	VERB
taxlaw-2861	508	5	no	no	DET
taxlaw-2861	508	6	sound	sound	ADJ
taxlaw-2861	508	7	policy	policy	NOUN
taxlaw-2861	508	8	basis	basis	NOUN
taxlaw-2861	508	9	for	for	ADP
taxlaw-2861	508	10	this	this	DET
taxlaw-2861	508	11	distinction	distinction	NOUN
taxlaw-2861	508	12	.	.	PUNCT
taxlaw-2861	509	1	as	as	ADP
taxlaw-2861	509	2	a	a	DET
taxlaw-2861	509	3	result	result	NOUN
taxlaw-2861	509	4	,	,	PUNCT
taxlaw-2861	509	5	the	the	DET
taxlaw-2861	509	6	current	current	ADJ
taxlaw-2861	509	7	tax	tax	NOUN
taxlaw-2861	509	8	law	law	NOUN
taxlaw-2861	509	9	creates	create	VERB
taxlaw-2861	509	10	unjustified	unjustified	ADJ
taxlaw-2861	509	11	inefficiencies	inefficiency	NOUN
taxlaw-2861	509	12	and	and	CCONJ
taxlaw-2861	509	13	inequities	inequity	NOUN
taxlaw-2861	509	14	,	,	PUNCT
taxlaw-2861	509	15	limits	limit	VERB
taxlaw-2861	509	16	a	a	DET
taxlaw-2861	509	17	sib	sib	NOUN
taxlaw-2861	509	18	’s	’s	PART
taxlaw-2861	509	19	ability	ability	NOUN
taxlaw-2861	509	20	to	to	PART
taxlaw-2861	509	21	attract	attract	VERB
taxlaw-2861	509	22	private	private	ADJ
taxlaw-2861	509	23	capital	capital	NOUN
taxlaw-2861	509	24	to	to	PART
taxlaw-2861	509	25	expand	expand	VERB
taxlaw-2861	509	26	in	in	ADP
taxlaw-2861	509	27	the	the	DET
taxlaw-2861	509	28	united	united	PROPN
taxlaw-2861	509	29	states	states	PROPN
taxlaw-2861	509	30	,	,	PUNCT
taxlaw-2861	509	31	and	and	CCONJ
taxlaw-2861	509	32	prevents	prevent	VERB
taxlaw-2861	509	33	governments	government	NOUN
taxlaw-2861	509	34	from	from	ADP
taxlaw-2861	509	35	effectively	effectively	ADV
taxlaw-2861	509	36	studying	study	VERB
taxlaw-2861	509	37	the	the	DET
taxlaw-2861	509	38	true	true	ADJ
taxlaw-2861	509	39	potential	potential	NOUN
taxlaw-2861	509	40	of	of	ADP
taxlaw-2861	509	41	sibs	sib	NOUN
taxlaw-2861	509	42	to	to	PART
taxlaw-2861	509	43	advance	advance	VERB
taxlaw-2861	509	44	solutions	solution	NOUN
taxlaw-2861	509	45	to	to	ADP
taxlaw-2861	509	46	challenging	challenge	VERB
taxlaw-2861	509	47	social	social	ADJ
taxlaw-2861	509	48	issues	issue	NOUN
taxlaw-2861	509	49	.	.	PUNCT
taxlaw-2861	510	1	v.	v.	ADP
taxlaw-2861	510	2	recommendations	recommendation	NOUN
taxlaw-2861	510	3	for	for	ADP
taxlaw-2861	510	4	reform	reform	NOUN
taxlaw-2861	510	5	by	by	ADP
taxlaw-2861	510	6	increasing	increase	VERB
taxlaw-2861	510	7	compliance	compliance	NOUN
taxlaw-2861	510	8	risks	risk	NOUN
taxlaw-2861	510	9	for	for	ADP
taxlaw-2861	510	10	sib	sib	NOUN
taxlaw-2861	510	11	investors	investor	NOUN
taxlaw-2861	510	12	and	and	CCONJ
taxlaw-2861	510	13	granting	grant	VERB
taxlaw-2861	510	14	tax	tax	NOUN
taxlaw-2861	510	15	-	-	PUNCT
taxlaw-2861	510	16	favored	favor	VERB
taxlaw-2861	510	17	status	status	NOUN
taxlaw-2861	510	18	to	to	ADP
taxlaw-2861	510	19	comparable	comparable	ADJ
taxlaw-2861	510	20	investments	investment	NOUN
taxlaw-2861	510	21	,	,	PUNCT
taxlaw-2861	510	22	the	the	DET
taxlaw-2861	510	23	current	current	ADJ
taxlaw-2861	510	24	tax	tax	NOUN
taxlaw-2861	510	25	system	system	NOUN
taxlaw-2861	510	26	creates	create	VERB
taxlaw-2861	510	27	administrative	administrative	ADJ
taxlaw-2861	510	28	issues	issue	NOUN
taxlaw-2861	510	29	,	,	PUNCT
taxlaw-2861	510	30	distorts	distort	VERB
taxlaw-2861	510	31	investment	investment	NOUN
taxlaw-2861	510	32	decisions	decision	NOUN
taxlaw-2861	510	33	,	,	PUNCT
taxlaw-2861	510	34	and	and	CCONJ
taxlaw-2861	510	35	treats	treat	NOUN
taxlaw-2861	510	36	similarly	similarly	ADV
taxlaw-2861	510	37	-	-	PUNCT
taxlaw-2861	510	38	situated	situate	VERB
taxlaw-2861	510	39	taxpayers	taxpayer	NOUN
taxlaw-2861	510	40	differently	differently	ADV
taxlaw-2861	510	41	.	.	PUNCT
taxlaw-2861	511	1	existing	exist	VERB
taxlaw-2861	511	2	tax	tax	NOUN
taxlaw-2861	511	3	policies	policy	NOUN
taxlaw-2861	511	4	need	need	VERB
taxlaw-2861	511	5	to	to	PART
taxlaw-2861	511	6	be	be	AUX
taxlaw-2861	511	7	changed	change	VERB
taxlaw-2861	511	8	to	to	PART
taxlaw-2861	511	9	accommodate	accommodate	VERB
taxlaw-2861	511	10	sibs	sib	NOUN
taxlaw-2861	511	11	and	and	CCONJ
taxlaw-2861	511	12	minimize	minimize	VERB
taxlaw-2861	511	13	the	the	DET
taxlaw-2861	511	14	discriminatory	discriminatory	ADJ
taxlaw-2861	511	15	tax	tax	NOUN
taxlaw-2861	511	16	treatment	treatment	NOUN
taxlaw-2861	511	17	towards	towards	ADP
taxlaw-2861	511	18	private	private	ADJ
taxlaw-2861	511	19	investment	investment	NOUN
taxlaw-2861	511	20	in	in	ADP
taxlaw-2861	511	21	sibs	sib	NOUN
taxlaw-2861	511	22	.	.	PUNCT
taxlaw-2861	512	1	there	there	PRON
taxlaw-2861	512	2	are	be	VERB
taxlaw-2861	512	3	numerous	numerous	ADJ
taxlaw-2861	512	4	ways	way	NOUN
taxlaw-2861	512	5	that	that	PRON
taxlaw-2861	512	6	congress	congress	PROPN
taxlaw-2861	512	7	can	can	AUX
taxlaw-2861	512	8	minimize	minimize	VERB
taxlaw-2861	512	9	the	the	DET
taxlaw-2861	512	10	current	current	ADJ
taxlaw-2861	512	11	,	,	PUNCT
taxlaw-2861	512	12	unfavorable	unfavorable	ADJ
taxlaw-2861	512	13	tax	tax	NOUN
taxlaw-2861	512	14	treatment	treatment	NOUN
taxlaw-2861	512	15	towards	towards	ADP
taxlaw-2861	512	16	sib	sib	NOUN
taxlaw-2861	512	17	investments	investment	NOUN
taxlaw-2861	512	18	.	.	PUNCT
taxlaw-2861	513	1	this	this	DET
taxlaw-2861	513	2	article	article	NOUN
taxlaw-2861	513	3	focuses	focus	VERB
taxlaw-2861	513	4	solely	solely	ADV
taxlaw-2861	513	5	on	on	ADP
taxlaw-2861	513	6	tax	tax	NOUN
taxlaw-2861	513	7	policy	policy	NOUN
taxlaw-2861	513	8	changes	change	NOUN
taxlaw-2861	513	9	that	that	PRON
taxlaw-2861	513	10	will	will	AUX
taxlaw-2861	513	11	treat	treat	VERB
taxlaw-2861	513	12	sib	sib	NOUN
taxlaw-2861	513	13	investments	investment	NOUN
taxlaw-2861	513	14	more	more	ADV
taxlaw-2861	513	15	in	in	ADP
taxlaw-2861	513	16	parity	parity	NOUN
taxlaw-2861	513	17	with	with	ADP
taxlaw-2861	513	18	comparable	comparable	ADJ
taxlaw-2861	513	19	investments	investment	NOUN
taxlaw-2861	513	20	for	for	ADP
taxlaw-2861	513	21	tax	tax	NOUN
taxlaw-2861	513	22	purposes.148	purposes.148	NOUN
taxlaw-2861	513	23	thus	thus	ADV
taxlaw-2861	513	24	,	,	PUNCT
taxlaw-2861	513	25	in	in	ADP
taxlaw-2861	513	26	answering	answer	VERB
taxlaw-2861	513	27	the	the	DET
taxlaw-2861	513	28	question	question	NOUN
taxlaw-2861	513	29	of	of	SCONJ
taxlaw-2861	513	30	which	which	DET
taxlaw-2861	513	31	tax	tax	NOUN
taxlaw-2861	513	32	benefits	benefit	NOUN
taxlaw-2861	513	33	enjoyed	enjoy	VERB
taxlaw-2861	513	34	by	by	ADP
taxlaw-2861	513	35	other	other	ADJ
taxlaw-2861	513	36	investments	investment	NOUN
taxlaw-2861	513	37	should	should	AUX
taxlaw-2861	513	38	be	be	AUX
taxlaw-2861	513	39	extended	extend	VERB
taxlaw-2861	513	40	to	to	ADP
taxlaw-2861	513	41	sib	sib	NOUN
taxlaw-2861	513	42	investments	investment	NOUN
taxlaw-2861	513	43	,	,	PUNCT
taxlaw-2861	513	44	it	it	PRON
taxlaw-2861	513	45	is	be	AUX
taxlaw-2861	513	46	helpful	helpful	ADJ
taxlaw-2861	513	47	to	to	PART
taxlaw-2861	513	48	understand	understand	VERB
taxlaw-2861	513	49	why	why	SCONJ
taxlaw-2861	513	50	certain	certain	ADJ
taxlaw-2861	513	51	investments	investment	NOUN
taxlaw-2861	513	52	enjoy	enjoy	VERB
taxlaw-2861	513	53	significant	significant	ADJ
taxlaw-2861	513	54	tax	tax	NOUN
taxlaw-2861	513	55	benefits	benefit	NOUN
taxlaw-2861	513	56	.	.	PUNCT
taxlaw-2861	514	1	this	this	DET
taxlaw-2861	514	2	part	part	NOUN
taxlaw-2861	514	3	briefly	briefly	NOUN
taxlaw-2861	514	4	summarizes	summarize	VERB
taxlaw-2861	514	5	the	the	DET
taxlaw-2861	514	6	commonly	commonly	ADV
taxlaw-2861	514	7	cited	cite	VERB
taxlaw-2861	514	8	rationales	rationale	NOUN
taxlaw-2861	514	9	for	for	ADP
taxlaw-2861	514	10	the	the	DET
taxlaw-2861	514	11	tax	tax	NOUN
taxlaw-2861	514	12	benefits	benefit	NOUN
taxlaw-2861	514	13	extended	extend	VERB
taxlaw-2861	514	14	to	to	ADP
taxlaw-2861	514	15	certain	certain	ADJ
taxlaw-2861	514	16	investments	investment	NOUN
taxlaw-2861	514	17	and	and	CCONJ
taxlaw-2861	514	18	suggests	suggest	VERB
taxlaw-2861	514	19	several	several	ADJ
taxlaw-2861	514	20	possible	possible	ADJ
taxlaw-2861	514	21	modifications	modification	NOUN
taxlaw-2861	514	22	to	to	ADP
taxlaw-2861	514	23	the	the	DET
taxlaw-2861	514	24	federal	federal	ADJ
taxlaw-2861	514	25	tax	tax	NOUN
taxlaw-2861	514	26	system	system	NOUN
taxlaw-2861	514	27	that	that	PRON
taxlaw-2861	514	28	would	would	AUX
taxlaw-2861	514	29	make	make	VERB
taxlaw-2861	514	30	the	the	DET
taxlaw-2861	514	31	sib	sib	NOUN
taxlaw-2861	514	32	arrangement	arrangement	VERB
taxlaw-2861	514	33	a	a	DET
taxlaw-2861	514	34	more	more	ADJ
taxlaw-2861	514	35	tax	tax	NOUN
taxlaw-2861	514	36	-	-	PUNCT
taxlaw-2861	514	37	favored	favor	VERB
taxlaw-2861	514	38	investment	investment	NOUN
taxlaw-2861	514	39	.	.	PUNCT
taxlaw-2861	515	1	147	147	NUM
taxlaw-2861	515	2	see	see	VERB
taxlaw-2861	515	3	scott	scott	PROPN
taxlaw-2861	515	4	greenberg	greenberg	PROPN
taxlaw-2861	515	5	,	,	PUNCT
taxlaw-2861	515	6	reexamining	reexamine	VERB
taxlaw-2861	515	7	the	the	DET
taxlaw-2861	515	8	tax	tax	NOUN
taxlaw-2861	515	9	exemption	exemption	NOUN
taxlaw-2861	515	10	of	of	ADP
taxlaw-2861	515	11	municipal	municipal	ADJ
taxlaw-2861	515	12	bond	bond	NOUN
taxlaw-2861	515	13	interest	interest	NOUN
taxlaw-2861	515	14	,	,	PUNCT
taxlaw-2861	515	15	tax	tax	NOUN
taxlaw-2861	515	16	found	find	VERB
taxlaw-2861	515	17	.	.	PUNCT
taxlaw-2861	515	18	,	,	PUNCT
taxlaw-2861	515	19	(	(	PUNCT
taxlaw-2861	515	20	july	july	PROPN
taxlaw-2861	515	21	21	21	NUM
taxlaw-2861	515	22	,	,	PUNCT
taxlaw-2861	515	23	2016	2016	NUM
taxlaw-2861	515	24	)	)	PUNCT
taxlaw-2861	515	25	,	,	PUNCT
taxlaw-2861	515	26	https://taxfoundation.org/reexamining-tax-exemption-municipal-bond-interest/	https://taxfoundation.org/reexamining-tax-exemption-municipal-bond-interest/	X
taxlaw-2861	516	1	[	[	X
taxlaw-2861	516	2	https://perma.cc/4jqs-bcu2	https://perma.cc/4jqs-bcu2	PROPN
taxlaw-2861	516	3	]	]	X
taxlaw-2861	516	4	.	.	PUNCT
taxlaw-2861	517	1	148	148	NUM
taxlaw-2861	517	2	for	for	ADP
taxlaw-2861	517	3	instance	instance	NOUN
taxlaw-2861	517	4	,	,	PUNCT
taxlaw-2861	517	5	instead	instead	ADV
taxlaw-2861	517	6	of	of	ADP
taxlaw-2861	517	7	providing	provide	VERB
taxlaw-2861	517	8	a	a	DET
taxlaw-2861	517	9	tax	tax	NOUN
taxlaw-2861	517	10	incentive	incentive	NOUN
taxlaw-2861	517	11	,	,	PUNCT
taxlaw-2861	517	12	the	the	DET
taxlaw-2861	517	13	federal	federal	ADJ
taxlaw-2861	517	14	government	government	NOUN
taxlaw-2861	517	15	can	can	AUX
taxlaw-2861	517	16	incentivize	incentivize	VERB
taxlaw-2861	517	17	sib	sib	NOUN
taxlaw-2861	517	18	investments	investment	NOUN
taxlaw-2861	517	19	by	by	ADP
taxlaw-2861	517	20	granting	grant	VERB
taxlaw-2861	517	21	money	money	NOUN
taxlaw-2861	517	22	directly	directly	ADV
taxlaw-2861	517	23	to	to	ADP
taxlaw-2861	517	24	state	state	NOUN
taxlaw-2861	517	25	and	and	CCONJ
taxlaw-2861	517	26	local	local	ADJ
taxlaw-2861	517	27	governments	government	NOUN
taxlaw-2861	517	28	for	for	ADP
taxlaw-2861	517	29	social	social	ADJ
taxlaw-2861	517	30	welfare	welfare	NOUN
taxlaw-2861	517	31	purposes	purpose	NOUN
taxlaw-2861	517	32	,	,	PUNCT
taxlaw-2861	517	33	which	which	PRON
taxlaw-2861	517	34	these	these	DET
taxlaw-2861	517	35	governments	government	NOUN
taxlaw-2861	517	36	may	may	AUX
taxlaw-2861	517	37	then	then	ADV
taxlaw-2861	517	38	use	use	VERB
taxlaw-2861	517	39	to	to	PART
taxlaw-2861	517	40	increase	increase	VERB
taxlaw-2861	517	41	the	the	DET
taxlaw-2861	517	42	potential	potential	ADJ
taxlaw-2861	517	43	return	return	NOUN
taxlaw-2861	517	44	to	to	ADP
taxlaw-2861	517	45	investors	investor	NOUN
taxlaw-2861	517	46	of	of	ADP
taxlaw-2861	517	47	sib	sib	PROPN
taxlaw-2861	517	48	arrangements	arrangement	NOUN
taxlaw-2861	517	49	.	.	PUNCT
taxlaw-2861	518	1	this	this	DET
taxlaw-2861	518	2	method	method	NOUN
taxlaw-2861	518	3	is	be	AUX
taxlaw-2861	518	4	likely	likely	ADJ
taxlaw-2861	518	5	to	to	PART
taxlaw-2861	518	6	be	be	AUX
taxlaw-2861	518	7	a	a	DET
taxlaw-2861	518	8	simpler	simple	ADJ
taxlaw-2861	518	9	and	and	CCONJ
taxlaw-2861	518	10	more	more	ADV
taxlaw-2861	518	11	effective	effective	ADJ
taxlaw-2861	518	12	way	way	NOUN
taxlaw-2861	518	13	to	to	PART
taxlaw-2861	518	14	increase	increase	VERB
taxlaw-2861	518	15	the	the	DET
taxlaw-2861	518	16	attractiveness	attractiveness	NOUN
taxlaw-2861	518	17	of	of	ADP
taxlaw-2861	518	18	sibs	sib	NOUN
taxlaw-2861	518	19	.	.	PUNCT
taxlaw-2861	519	1	however	however	ADV
taxlaw-2861	519	2	,	,	PUNCT
taxlaw-2861	519	3	this	this	DET
taxlaw-2861	519	4	article	article	NOUN
taxlaw-2861	519	5	does	do	AUX
taxlaw-2861	519	6	not	not	PART
taxlaw-2861	519	7	argue	argue	VERB
taxlaw-2861	519	8	that	that	SCONJ
taxlaw-2861	519	9	the	the	DET
taxlaw-2861	519	10	federal	federal	ADJ
taxlaw-2861	519	11	government	government	NOUN
taxlaw-2861	519	12	should	should	AUX
taxlaw-2861	519	13	promote	promote	VERB
taxlaw-2861	519	14	sib	sib	NOUN
taxlaw-2861	519	15	investments	investment	NOUN
taxlaw-2861	519	16	.	.	PUNCT
taxlaw-2861	520	1	instead	instead	ADV
taxlaw-2861	520	2	,	,	PUNCT
taxlaw-2861	520	3	this	this	DET
taxlaw-2861	520	4	article	article	NOUN
taxlaw-2861	520	5	argues	argue	VERB
taxlaw-2861	520	6	that	that	SCONJ
taxlaw-2861	520	7	the	the	DET
taxlaw-2861	520	8	federal	federal	ADJ
taxlaw-2861	520	9	government	government	NOUN
taxlaw-2861	520	10	should	should	AUX
taxlaw-2861	520	11	treat	treat	VERB
taxlaw-2861	520	12	sib	sib	NOUN
taxlaw-2861	520	13	investments	investment	NOUN
taxlaw-2861	520	14	similarly	similarly	ADV
taxlaw-2861	520	15	to	to	ADP
taxlaw-2861	520	16	other	other	ADJ
taxlaw-2861	520	17	investments	investment	NOUN
taxlaw-2861	520	18	for	for	ADP
taxlaw-2861	520	19	tax	tax	NOUN
taxlaw-2861	520	20	purposes	purpose	NOUN
taxlaw-2861	520	21	.	.	PUNCT
taxlaw-2861	521	1	doing	do	VERB
taxlaw-2861	521	2	so	so	ADV
taxlaw-2861	521	3	would	would	AUX
taxlaw-2861	521	4	minimize	minimize	VERB
taxlaw-2861	521	5	the	the	DET
taxlaw-2861	521	6	distortionary	distortionary	ADJ
taxlaw-2861	521	7	effects	effect	NOUN
taxlaw-2861	521	8	of	of	ADP
taxlaw-2861	521	9	the	the	DET
taxlaw-2861	521	10	current	current	ADJ
taxlaw-2861	521	11	law	law	NOUN
taxlaw-2861	521	12	and	and	CCONJ
taxlaw-2861	521	13	enable	enable	VERB
taxlaw-2861	521	14	the	the	DET
taxlaw-2861	521	15	market	market	NOUN
taxlaw-2861	521	16	to	to	PART
taxlaw-2861	521	17	better	well	ADV
taxlaw-2861	521	18	determine	determine	VERB
taxlaw-2861	521	19	whether	whether	SCONJ
taxlaw-2861	521	20	sibs	sib	NOUN
taxlaw-2861	521	21	make	make	VERB
taxlaw-2861	521	22	a	a	DET
taxlaw-2861	521	23	worthy	worthy	ADJ
taxlaw-2861	521	24	investment	investment	NOUN
taxlaw-2861	521	25	.	.	PUNCT
taxlaw-2861	522	1	for	for	ADP
taxlaw-2861	522	2	these	these	DET
taxlaw-2861	522	3	reasons	reason	NOUN
taxlaw-2861	522	4	,	,	PUNCT
taxlaw-2861	522	5	this	this	DET
taxlaw-2861	522	6	article	article	NOUN
taxlaw-2861	522	7	does	do	AUX
taxlaw-2861	522	8	not	not	PART
taxlaw-2861	522	9	include	include	VERB
taxlaw-2861	522	10	other	other	ADJ
taxlaw-2861	522	11	types	type	NOUN
taxlaw-2861	522	12	of	of	ADP
taxlaw-2861	522	13	legislative	legislative	ADJ
taxlaw-2861	522	14	solutions	solution	NOUN
taxlaw-2861	522	15	,	,	PUNCT
taxlaw-2861	522	16	such	such	ADJ
taxlaw-2861	522	17	as	as	ADP
taxlaw-2861	522	18	direct	direct	ADJ
taxlaw-2861	522	19	expenditures	expenditure	NOUN
taxlaw-2861	522	20	,	,	PUNCT
taxlaw-2861	522	21	even	even	ADV
taxlaw-2861	522	22	though	though	SCONJ
taxlaw-2861	522	23	these	these	DET
taxlaw-2861	522	24	legislative	legislative	ADJ
taxlaw-2861	522	25	changes	change	NOUN
taxlaw-2861	522	26	may	may	AUX
taxlaw-2861	522	27	better	well	ADV
taxlaw-2861	522	28	promote	promote	VERB
taxlaw-2861	522	29	sibs	sib	NOUN
taxlaw-2861	522	30	in	in	ADP
taxlaw-2861	522	31	some	some	DET
taxlaw-2861	522	32	instances	instance	NOUN
taxlaw-2861	522	33	.	.	PUNCT
taxlaw-2861	522	34	164	164	NUM
taxlaw-2861	522	35	columbia	columbia	PROPN
taxlaw-2861	522	36	journal	journal	PROPN
taxlaw-2861	522	37	of	of	ADP
taxlaw-2861	522	38	tax	tax	NOUN
taxlaw-2861	522	39	law	law	NOUN
taxlaw-2861	522	40	[	[	X
taxlaw-2861	522	41	vol.9:141	vol.9:141	ADJ
taxlaw-2861	522	42	a.	a.	NOUN
taxlaw-2861	522	43	preferential	preferential	ADJ
taxlaw-2861	522	44	tax	tax	NOUN
taxlaw-2861	522	45	rates	rate	NOUN
taxlaw-2861	522	46	one	one	NUM
taxlaw-2861	522	47	option	option	NOUN
taxlaw-2861	522	48	is	be	AUX
taxlaw-2861	522	49	to	to	PART
taxlaw-2861	522	50	extend	extend	VERB
taxlaw-2861	522	51	preferential	preferential	ADJ
taxlaw-2861	522	52	tax	tax	NOUN
taxlaw-2861	522	53	rates	rate	NOUN
taxlaw-2861	522	54	to	to	ADP
taxlaw-2861	522	55	the	the	DET
taxlaw-2861	522	56	income	income	NOUN
taxlaw-2861	522	57	generated	generate	VERB
taxlaw-2861	522	58	by	by	ADP
taxlaw-2861	522	59	sib	sib	PROPN
taxlaw-2861	522	60	investments	investment	NOUN
taxlaw-2861	522	61	.	.	PUNCT
taxlaw-2861	523	1	preferential	preferential	ADJ
taxlaw-2861	523	2	tax	tax	NOUN
taxlaw-2861	523	3	treatment	treatment	NOUN
taxlaw-2861	523	4	for	for	ADP
taxlaw-2861	523	5	capital	capital	NOUN
taxlaw-2861	523	6	gains	gain	NOUN
taxlaw-2861	523	7	has	have	AUX
taxlaw-2861	523	8	been	be	AUX
taxlaw-2861	523	9	a	a	DET
taxlaw-2861	523	10	part	part	NOUN
taxlaw-2861	523	11	of	of	ADP
taxlaw-2861	523	12	our	our	PRON
taxlaw-2861	523	13	tax	tax	NOUN
taxlaw-2861	523	14	system	system	NOUN
taxlaw-2861	523	15	for	for	ADP
taxlaw-2861	523	16	nearly	nearly	ADV
taxlaw-2861	523	17	100	100	NUM
taxlaw-2861	523	18	years.149	years.149	NOUN
taxlaw-2861	523	19	hence	hence	ADV
taxlaw-2861	523	20	,	,	PUNCT
taxlaw-2861	523	21	it	it	PRON
taxlaw-2861	523	22	would	would	AUX
taxlaw-2861	523	23	not	not	PART
taxlaw-2861	523	24	be	be	AUX
taxlaw-2861	523	25	unprecedented	unprecedented	ADJ
taxlaw-2861	523	26	to	to	PART
taxlaw-2861	523	27	subject	subject	VERB
taxlaw-2861	523	28	the	the	DET
taxlaw-2861	523	29	returns	return	NOUN
taxlaw-2861	523	30	on	on	ADP
taxlaw-2861	523	31	a	a	DET
taxlaw-2861	523	32	sib	sib	NOUN
taxlaw-2861	523	33	investment	investment	NOUN
taxlaw-2861	523	34	to	to	ADP
taxlaw-2861	523	35	the	the	DET
taxlaw-2861	523	36	same	same	ADJ
taxlaw-2861	523	37	lower	low	ADJ
taxlaw-2861	523	38	rate	rate	NOUN
taxlaw-2861	523	39	of	of	ADP
taxlaw-2861	523	40	tax	tax	NOUN
taxlaw-2861	523	41	.	.	PUNCT
taxlaw-2861	524	1	as	as	SCONJ
taxlaw-2861	524	2	discussed	discuss	VERB
taxlaw-2861	524	3	further	far	ADV
taxlaw-2861	524	4	below	below	ADV
taxlaw-2861	524	5	,	,	PUNCT
taxlaw-2861	524	6	it	it	PRON
taxlaw-2861	524	7	would	would	AUX
taxlaw-2861	524	8	also	also	ADV
taxlaw-2861	524	9	be	be	AUX
taxlaw-2861	524	10	conceptually	conceptually	ADV
taxlaw-2861	524	11	consistent	consistent	ADJ
taxlaw-2861	524	12	with	with	ADP
taxlaw-2861	524	13	the	the	DET
taxlaw-2861	524	14	policy	policy	NOUN
taxlaw-2861	524	15	behind	behind	ADP
taxlaw-2861	524	16	this	this	DET
taxlaw-2861	524	17	preference	preference	NOUN
taxlaw-2861	524	18	to	to	PART
taxlaw-2861	524	19	extend	extend	VERB
taxlaw-2861	524	20	similar	similar	ADJ
taxlaw-2861	524	21	tax	tax	NOUN
taxlaw-2861	524	22	treatment	treatment	NOUN
taxlaw-2861	524	23	to	to	ADP
taxlaw-2861	524	24	income	income	NOUN
taxlaw-2861	524	25	generated	generate	VERB
taxlaw-2861	524	26	by	by	ADP
taxlaw-2861	524	27	sibs	sib	NOUN
taxlaw-2861	524	28	.	.	PUNCT
taxlaw-2861	525	1	the	the	DET
taxlaw-2861	525	2	tax	tax	NOUN
taxlaw-2861	525	3	preference	preference	NOUN
taxlaw-2861	525	4	for	for	ADP
taxlaw-2861	525	5	capital	capital	NOUN
taxlaw-2861	525	6	gains	gain	NOUN
taxlaw-2861	525	7	has	have	AUX
taxlaw-2861	525	8	been	be	AUX
taxlaw-2861	525	9	justified	justify	VERB
taxlaw-2861	525	10	on	on	ADP
taxlaw-2861	525	11	numerous	numerous	ADJ
taxlaw-2861	525	12	grounds.150	grounds.150	NOUN
taxlaw-2861	525	13	one	one	NUM
taxlaw-2861	525	14	common	common	ADJ
taxlaw-2861	525	15	justification	justification	NOUN
taxlaw-2861	525	16	,	,	PUNCT
taxlaw-2861	525	17	and	and	CCONJ
taxlaw-2861	525	18	arguably	arguably	ADV
taxlaw-2861	525	19	the	the	DET
taxlaw-2861	525	20	strongest	strong	ADJ
taxlaw-2861	525	21	justification	justification	NOUN
taxlaw-2861	525	22	,	,	PUNCT
taxlaw-2861	525	23	for	for	SCONJ
taxlaw-2861	525	24	the	the	DET
taxlaw-2861	525	25	preferential	preferential	ADJ
taxlaw-2861	525	26	capital	capital	NOUN
taxlaw-2861	525	27	gains	gain	NOUN
taxlaw-2861	525	28	tax	tax	NOUN
taxlaw-2861	525	29	rate	rate	NOUN
taxlaw-2861	525	30	is	be	AUX
taxlaw-2861	525	31	that	that	SCONJ
taxlaw-2861	525	32	this	this	DET
taxlaw-2861	525	33	benefit	benefit	NOUN
taxlaw-2861	525	34	will	will	AUX
taxlaw-2861	525	35	help	help	VERB
taxlaw-2861	525	36	minimize	minimize	VERB
taxlaw-2861	525	37	the	the	DET
taxlaw-2861	525	38	lock	lock	NOUN
taxlaw-2861	525	39	-	-	PUNCT
taxlaw-2861	525	40	in	in	ADP
taxlaw-2861	525	41	effect.151	effect.151	NOUN
taxlaw-2861	525	42	the	the	DET
taxlaw-2861	525	43	lockin	lockin	ADJ
taxlaw-2861	525	44	effect	effect	NOUN
taxlaw-2861	525	45	refers	refer	VERB
taxlaw-2861	525	46	to	to	ADP
taxlaw-2861	525	47	the	the	DET
taxlaw-2861	525	48	theory	theory	NOUN
taxlaw-2861	525	49	that	that	SCONJ
taxlaw-2861	525	50	a	a	DET
taxlaw-2861	525	51	tax	tax	NOUN
taxlaw-2861	525	52	on	on	ADP
taxlaw-2861	525	53	capital	capital	NOUN
taxlaw-2861	525	54	gains	gain	NOUN
taxlaw-2861	525	55	upon	upon	SCONJ
taxlaw-2861	525	56	a	a	DET
taxlaw-2861	525	57	realization	realization	NOUN
taxlaw-2861	525	58	event	event	NOUN
taxlaw-2861	525	59	will	will	AUX
taxlaw-2861	525	60	discourage	discourage	VERB
taxlaw-2861	525	61	investors	investor	NOUN
taxlaw-2861	525	62	from	from	ADP
taxlaw-2861	525	63	liquidating	liquidate	VERB
taxlaw-2861	525	64	assets	asset	NOUN
taxlaw-2861	525	65	whose	whose	DET
taxlaw-2861	525	66	value	value	NOUN
taxlaw-2861	525	67	has	have	AUX
taxlaw-2861	525	68	appreciated	appreciate	VERB
taxlaw-2861	525	69	and	and	CCONJ
taxlaw-2861	525	70	reinvesting	reinveste	VERB
taxlaw-2861	525	71	those	those	DET
taxlaw-2861	525	72	proceeds	proceed	NOUN
taxlaw-2861	525	73	in	in	ADP
taxlaw-2861	525	74	a	a	DET
taxlaw-2861	525	75	new	new	ADJ
taxlaw-2861	525	76	investment.152	investment.152	NOUN
taxlaw-2861	525	77	because	because	SCONJ
taxlaw-2861	525	78	a	a	DET
taxlaw-2861	525	79	taxpayer	taxpayer	NOUN
taxlaw-2861	525	80	is	be	AUX
taxlaw-2861	525	81	only	only	ADV
taxlaw-2861	525	82	taxed	tax	VERB
taxlaw-2861	525	83	when	when	SCONJ
taxlaw-2861	525	84	he	he	PRON
taxlaw-2861	525	85	or	or	CCONJ
taxlaw-2861	525	86	she	she	PRON
taxlaw-2861	525	87	disposes	dispose	VERB
taxlaw-2861	525	88	of	of	ADP
taxlaw-2861	525	89	the	the	DET
taxlaw-2861	525	90	asset	asset	NOUN
taxlaw-2861	525	91	,	,	PUNCT
taxlaw-2861	525	92	a	a	DET
taxlaw-2861	525	93	taxpayer	taxpayer	NOUN
taxlaw-2861	525	94	is	be	AUX
taxlaw-2861	525	95	therefore	therefore	ADV
taxlaw-2861	525	96	incentivized	incentivize	VERB
taxlaw-2861	525	97	to	to	PART
taxlaw-2861	525	98	hold	hold	VERB
taxlaw-2861	525	99	onto	onto	ADP
taxlaw-2861	525	100	his	his	PRON
taxlaw-2861	525	101	or	or	CCONJ
taxlaw-2861	525	102	her	her	PRON
taxlaw-2861	525	103	investments	investment	NOUN
taxlaw-2861	525	104	.	.	PUNCT
taxlaw-2861	526	1	this	this	DET
taxlaw-2861	526	2	phenomenon	phenomenon	NOUN
taxlaw-2861	526	3	creates	create	VERB
taxlaw-2861	526	4	market	market	NOUN
taxlaw-2861	526	5	inefficiencies	inefficiency	NOUN
taxlaw-2861	526	6	that	that	PRON
taxlaw-2861	526	7	“	"	PUNCT
taxlaw-2861	526	8	impedes	impede	VERB
taxlaw-2861	526	9	the	the	DET
taxlaw-2861	526	10	flow	flow	NOUN
taxlaw-2861	526	11	of	of	ADP
taxlaw-2861	526	12	capital	capital	NOUN
taxlaw-2861	526	13	to	to	ADP
taxlaw-2861	526	14	its	its	PRON
taxlaw-2861	526	15	most	most	ADV
taxlaw-2861	526	16	productive	productive	ADJ
taxlaw-2861	526	17	uses	use	NOUN
taxlaw-2861	526	18	.	.	PUNCT
taxlaw-2861	527	1	”153	”153	PART
taxlaw-2861	527	2	proponents	proponent	NOUN
taxlaw-2861	527	3	of	of	ADP
taxlaw-2861	527	4	the	the	DET
taxlaw-2861	527	5	capital	capital	NOUN
taxlaw-2861	527	6	gains	gain	NOUN
taxlaw-2861	527	7	preference	preference	NOUN
taxlaw-2861	527	8	also	also	ADV
taxlaw-2861	527	9	argue	argue	VERB
taxlaw-2861	527	10	that	that	SCONJ
taxlaw-2861	527	11	the	the	DET
taxlaw-2861	527	12	special	special	ADJ
taxlaw-2861	527	13	tax	tax	NOUN
taxlaw-2861	527	14	treatment	treatment	NOUN
taxlaw-2861	527	15	of	of	ADP
taxlaw-2861	527	16	capital	capital	NOUN
taxlaw-2861	527	17	gains	gain	NOUN
taxlaw-2861	527	18	is	be	AUX
taxlaw-2861	527	19	necessary	necessary	ADJ
taxlaw-2861	527	20	to	to	PART
taxlaw-2861	527	21	increase	increase	VERB
taxlaw-2861	527	22	savings	saving	NOUN
taxlaw-2861	527	23	and	and	CCONJ
taxlaw-2861	527	24	to	to	PART
taxlaw-2861	527	25	encourage	encourage	VERB
taxlaw-2861	527	26	risk	risk	NOUN
taxlaw-2861	527	27	-	-	PUNCT
taxlaw-2861	527	28	taking	taking	NOUN
taxlaw-2861	527	29	,	,	PUNCT
taxlaw-2861	527	30	both	both	PRON
taxlaw-2861	527	31	of	of	ADP
taxlaw-2861	527	32	which	which	PRON
taxlaw-2861	527	33	are	be	AUX
taxlaw-2861	527	34	necessary	necessary	ADJ
taxlaw-2861	527	35	to	to	PART
taxlaw-2861	527	36	achieve	achieve	VERB
taxlaw-2861	527	37	economic	economic	ADJ
taxlaw-2861	527	38	growth.154	growth.154	NOUN
taxlaw-2861	527	39	this	this	DET
taxlaw-2861	527	40	argument	argument	NOUN
taxlaw-2861	527	41	is	be	AUX
taxlaw-2861	527	42	based	base	VERB
taxlaw-2861	527	43	on	on	ADP
taxlaw-2861	527	44	the	the	DET
taxlaw-2861	527	45	premise	premise	NOUN
taxlaw-2861	527	46	that	that	SCONJ
taxlaw-2861	527	47	subjecting	subject	VERB
taxlaw-2861	527	48	capital	capital	NOUN
taxlaw-2861	527	49	gains	gain	NOUN
taxlaw-2861	527	50	to	to	ADP
taxlaw-2861	527	51	a	a	DET
taxlaw-2861	527	52	lower	low	ADJ
taxlaw-2861	527	53	rate	rate	NOUN
taxlaw-2861	527	54	of	of	ADP
taxlaw-2861	527	55	tax	tax	NOUN
taxlaw-2861	527	56	would	would	AUX
taxlaw-2861	527	57	induce	induce	VERB
taxlaw-2861	527	58	more	more	ADJ
taxlaw-2861	527	59	savings	saving	NOUN
taxlaw-2861	527	60	by	by	ADP
taxlaw-2861	527	61	removing	remove	VERB
taxlaw-2861	527	62	some	some	DET
taxlaw-2861	527	63	current	current	ADJ
taxlaw-2861	527	64	tax	tax	NOUN
taxlaw-2861	527	65	disincentives	disincentive	NOUN
taxlaw-2861	527	66	on	on	ADP
taxlaw-2861	527	67	savings	saving	NOUN
taxlaw-2861	527	68	.	.	PUNCT
taxlaw-2861	528	1	155	155	NUM
taxlaw-2861	528	2	similarly	similarly	ADV
taxlaw-2861	528	3	,	,	PUNCT
taxlaw-2861	528	4	reducing	reduce	VERB
taxlaw-2861	528	5	the	the	DET
taxlaw-2861	528	6	effective	effective	ADJ
taxlaw-2861	528	7	tax	tax	NOUN
taxlaw-2861	528	8	rates	rate	NOUN
taxlaw-2861	528	9	on	on	ADP
taxlaw-2861	528	10	capital	capital	NOUN
taxlaw-2861	528	11	gains	gain	NOUN
taxlaw-2861	528	12	would	would	AUX
taxlaw-2861	528	13	minimize	minimize	VERB
taxlaw-2861	528	14	the	the	DET
taxlaw-2861	528	15	current	current	ADJ
taxlaw-2861	528	16	tax	tax	NOUN
taxlaw-2861	528	17	law	law	NOUN
taxlaw-2861	528	18	’s	’s	PART
taxlaw-2861	528	19	negative	negative	ADJ
taxlaw-2861	528	20	effects	effect	NOUN
taxlaw-2861	528	21	on	on	ADP
taxlaw-2861	528	22	risk	risk	NOUN
taxlaw-2861	528	23	taking	take	VERB
taxlaw-2861	528	24	by	by	ADP
taxlaw-2861	528	25	increasing	increase	VERB
taxlaw-2861	528	26	the	the	DET
taxlaw-2861	528	27	expected	expect	VERB
taxlaw-2861	528	28	return	return	NOUN
taxlaw-2861	528	29	from	from	ADP
taxlaw-2861	528	30	a	a	DET
taxlaw-2861	528	31	risky	risky	ADJ
taxlaw-2861	528	32	investment.156	investment.156	NOUN
taxlaw-2861	528	33	another	another	DET
taxlaw-2861	528	34	popular	popular	ADJ
taxlaw-2861	528	35	argument	argument	NOUN
taxlaw-2861	528	36	in	in	ADP
taxlaw-2861	528	37	favor	favor	NOUN
taxlaw-2861	528	38	of	of	ADP
taxlaw-2861	528	39	the	the	DET
taxlaw-2861	528	40	capital	capital	NOUN
taxlaw-2861	528	41	gains	gain	NOUN
taxlaw-2861	528	42	tax	tax	NOUN
taxlaw-2861	528	43	preference	preference	NOUN
taxlaw-2861	528	44	is	be	AUX
taxlaw-2861	528	45	that	that	SCONJ
taxlaw-2861	528	46	without	without	ADP
taxlaw-2861	528	47	such	such	ADJ
taxlaw-2861	528	48	preference	preference	NOUN
taxlaw-2861	528	49	,	,	PUNCT
taxlaw-2861	528	50	a	a	DET
taxlaw-2861	528	51	successful	successful	ADJ
taxlaw-2861	528	52	investment	investment	NOUN
taxlaw-2861	528	53	would	would	AUX
taxlaw-2861	528	54	result	result	VERB
taxlaw-2861	528	55	in	in	ADP
taxlaw-2861	528	56	the	the	DET
taxlaw-2861	528	57	bunching	bunching	NOUN
taxlaw-2861	528	58	of	of	ADP
taxlaw-2861	528	59	income	income	NOUN
taxlaw-2861	528	60	accrued	accrue	VERB
taxlaw-2861	528	61	over	over	ADP
taxlaw-2861	528	62	multiple	multiple	ADJ
taxlaw-2861	528	63	years	year	NOUN
taxlaw-2861	528	64	into	into	ADP
taxlaw-2861	528	65	a	a	DET
taxlaw-2861	528	66	single	single	ADJ
taxlaw-2861	528	67	year	year	NOUN
taxlaw-2861	528	68	,	,	PUNCT
taxlaw-2861	528	69	thereby	thereby	ADV
taxlaw-2861	528	70	unfairly	unfairly	ADV
taxlaw-2861	528	71	subjecting	subject	VERB
taxlaw-2861	528	72	the	the	DET
taxlaw-2861	528	73	income	income	NOUN
taxlaw-2861	528	74	to	to	ADP
taxlaw-2861	528	75	a	a	DET
taxlaw-2861	528	76	higher	high	ADJ
taxlaw-2861	528	77	marginal	marginal	ADJ
taxlaw-2861	528	78	tax	tax	NOUN
taxlaw-2861	528	79	rate.157	rate.157	NOUN
taxlaw-2861	528	80	proponents	proponent	NOUN
taxlaw-2861	528	81	of	of	ADP
taxlaw-2861	528	82	a	a	DET
taxlaw-2861	528	83	capital	capital	NOUN
taxlaw-2861	528	84	gains	gain	NOUN
taxlaw-2861	528	85	tax	tax	NOUN
taxlaw-2861	528	86	preference	preference	NOUN
taxlaw-2861	528	87	also	also	ADV
taxlaw-2861	528	88	argue	argue	VERB
taxlaw-2861	528	89	that	that	SCONJ
taxlaw-2861	528	90	this	this	DET
taxlaw-2861	528	91	lower	low	ADJ
taxlaw-2861	528	92	tax	tax	NOUN
taxlaw-2861	528	93	rate	rate	NOUN
taxlaw-2861	528	94	is	be	AUX
taxlaw-2861	528	95	necessary	necessary	ADJ
taxlaw-2861	528	96	,	,	PUNCT
taxlaw-2861	528	97	because	because	SCONJ
taxlaw-2861	528	98	the	the	DET
taxlaw-2861	528	99	gain	gain	NOUN
taxlaw-2861	528	100	is	be	AUX
taxlaw-2861	528	101	not	not	PART
taxlaw-2861	528	102	a	a	DET
taxlaw-2861	528	103	genuine	genuine	ADJ
taxlaw-2861	528	104	economic	economic	ADJ
taxlaw-2861	528	105	gain	gain	NOUN
taxlaw-2861	528	106	in	in	ADP
taxlaw-2861	528	107	that	that	SCONJ
taxlaw-2861	528	108	it	it	PRON
taxlaw-2861	528	109	does	do	AUX
taxlaw-2861	528	110	not	not	PART
taxlaw-2861	528	111	reflect	reflect	VERB
taxlaw-2861	528	112	capital	capital	NOUN
taxlaw-2861	528	113	appreciation	appreciation	NOUN
taxlaw-2861	528	114	,	,	PUNCT
taxlaw-2861	528	115	but	but	CCONJ
taxlaw-2861	528	116	rather	rather	ADV
taxlaw-2861	528	117	largely	largely	ADV
taxlaw-2861	528	118	reflects	reflect	VERB
taxlaw-2861	528	119	inflation	inflation	NOUN
taxlaw-2861	528	120	occurring	occur	VERB
taxlaw-2861	528	121	during	during	ADP
taxlaw-2861	528	122	149	149	NUM
taxlaw-2861	528	123	bittker	bittker	NOUN
taxlaw-2861	528	124	&	&	CCONJ
taxlaw-2861	528	125	lokken	lokken	PROPN
taxlaw-2861	528	126	,	,	PUNCT
taxlaw-2861	528	127	supra	supra	PROPN
taxlaw-2861	528	128	note	note	NOUN
taxlaw-2861	528	129	98	98	NUM
taxlaw-2861	528	130	,	,	PUNCT
taxlaw-2861	528	131	at	at	ADP
taxlaw-2861	528	132	¶	¶	PROPN
taxlaw-2861	528	133	46.1	46.1	NUM
taxlaw-2861	528	134	(	(	PUNCT
taxlaw-2861	528	135	2017	2017	NUM
taxlaw-2861	528	136	)	)	PUNCT
taxlaw-2861	528	137	(	(	PUNCT
taxlaw-2861	528	138	finding	find	VERB
taxlaw-2861	528	139	that	that	SCONJ
taxlaw-2861	528	140	“	"	PUNCT
taxlaw-2861	528	141	[	[	X
taxlaw-2861	528	142	s]ince	s]ince	NOUN
taxlaw-2861	528	143	1921	1921	NUM
taxlaw-2861	528	144	,	,	PUNCT
taxlaw-2861	528	145	with	with	ADP
taxlaw-2861	528	146	the	the	DET
taxlaw-2861	528	147	exception	exception	NOUN
taxlaw-2861	528	148	of	of	ADP
taxlaw-2861	528	149	the	the	DET
taxlaw-2861	528	150	years	year	NOUN
taxlaw-2861	528	151	1987	1987	NUM
taxlaw-2861	528	152	through	through	ADP
taxlaw-2861	528	153	1990	1990	NUM
taxlaw-2861	528	154	,	,	PUNCT
taxlaw-2861	528	155	capital	capital	NOUN
taxlaw-2861	528	156	gains	gain	NOUN
taxlaw-2861	528	157	were	be	AUX
taxlaw-2861	528	158	taxed	tax	VERB
taxlaw-2861	528	159	more	more	ADV
taxlaw-2861	528	160	leniently	leniently	ADV
taxlaw-2861	528	161	than	than	ADP
taxlaw-2861	528	162	ordinary	ordinary	ADJ
taxlaw-2861	528	163	income	income	NOUN
taxlaw-2861	528	164	…	…	PUNCT
taxlaw-2861	528	165	”	"	PUNCT
taxlaw-2861	528	166	)	)	PUNCT
taxlaw-2861	528	167	.	.	PUNCT
taxlaw-2861	529	1	150	150	NUM
taxlaw-2861	529	2	for	for	ADP
taxlaw-2861	529	3	a	a	DET
taxlaw-2861	529	4	thorough	thorough	ADJ
taxlaw-2861	529	5	discussion	discussion	NOUN
taxlaw-2861	529	6	of	of	ADP
taxlaw-2861	529	7	the	the	DET
taxlaw-2861	529	8	different	different	ADJ
taxlaw-2861	529	9	justifications	justification	NOUN
taxlaw-2861	529	10	in	in	ADP
taxlaw-2861	529	11	favor	favor	NOUN
taxlaw-2861	529	12	of	of	ADP
taxlaw-2861	529	13	the	the	DET
taxlaw-2861	529	14	preferential	preferential	ADJ
taxlaw-2861	529	15	treatment	treatment	NOUN
taxlaw-2861	529	16	of	of	ADP
taxlaw-2861	529	17	capital	capital	NOUN
taxlaw-2861	529	18	gains	gain	NOUN
taxlaw-2861	529	19	,	,	PUNCT
taxlaw-2861	529	20	see	see	VERB
taxlaw-2861	529	21	walter	walter	PROPN
taxlaw-2861	529	22	j.	j.	PROPN
taxlaw-2861	529	23	blum	blum	PROPN
taxlaw-2861	529	24	,	,	PUNCT
taxlaw-2861	529	25	a	a	DET
taxlaw-2861	529	26	handy	handy	ADJ
taxlaw-2861	529	27	summary	summary	NOUN
taxlaw-2861	529	28	of	of	ADP
taxlaw-2861	529	29	the	the	DET
taxlaw-2861	529	30	capital	capital	NOUN
taxlaw-2861	529	31	gains	gain	NOUN
taxlaw-2861	529	32	arguments	argument	NOUN
taxlaw-2861	529	33	,	,	PUNCT
taxlaw-2861	529	34	35	35	NUM
taxlaw-2861	529	35	taxes	taxis	NOUN
taxlaw-2861	529	36	247	247	NUM
taxlaw-2861	529	37	,	,	PUNCT
taxlaw-2861	529	38	252–58	252–58	NUM
taxlaw-2861	529	39	(	(	PUNCT
taxlaw-2861	529	40	1957	1957	NUM
taxlaw-2861	529	41	)	)	PUNCT
taxlaw-2861	529	42	.	.	PUNCT
taxlaw-2861	530	1	151	151	NUM
taxlaw-2861	530	2	staff	staff	NOUN
taxlaw-2861	530	3	of	of	ADP
taxlaw-2861	530	4	the	the	DET
taxlaw-2861	530	5	j.	j.	PROPN
taxlaw-2861	530	6	comm	comm	NOUN
taxlaw-2861	530	7	.	.	PUNCT
taxlaw-2861	531	1	on	on	ADP
taxlaw-2861	531	2	tax’n	tax’n	NUM
taxlaw-2861	531	3	,	,	PUNCT
taxlaw-2861	531	4	jcs-5	jcs-5	AUX
taxlaw-2861	531	5	-	-	SYM
taxlaw-2861	531	6	05	05	NUM
taxlaw-2861	531	7	,	,	PUNCT
taxlaw-2861	531	8	general	general	ADJ
taxlaw-2861	531	9	explanation	explanation	NOUN
taxlaw-2861	531	10	of	of	ADP
taxlaw-2861	531	11	tax	tax	NOUN
taxlaw-2861	531	12	legislation	legislation	NOUN
taxlaw-2861	531	13	enacted	enact	VERB
taxlaw-2861	531	14	in	in	ADP
taxlaw-2861	531	15	the	the	DET
taxlaw-2861	531	16	108th	108th	ADJ
taxlaw-2861	531	17	congress	congress	PROPN
taxlaw-2861	531	18	22–23	22–23	NUM
taxlaw-2861	531	19	(	(	PUNCT
taxlaw-2861	531	20	2005	2005	NUM
taxlaw-2861	531	21	)	)	PUNCT
taxlaw-2861	531	22	;	;	PUNCT
taxlaw-2861	531	23	staff	staff	NOUN
taxlaw-2861	531	24	of	of	ADP
taxlaw-2861	531	25	the	the	DET
taxlaw-2861	531	26	j.	j.	PROPN
taxlaw-2861	531	27	comm	comm	NOUN
taxlaw-2861	531	28	.	.	PUNCT
taxlaw-2861	532	1	on	on	ADP
taxlaw-2861	532	2	tax’n	tax’n	NUM
taxlaw-2861	532	3	,	,	PUNCT
taxlaw-2861	532	4	95th	95th	ADJ
taxlaw-2861	532	5	cong	cong	NOUN
taxlaw-2861	532	6	.	.	PUNCT
taxlaw-2861	532	7	,	,	PUNCT
taxlaw-2861	532	8	general	general	ADJ
taxlaw-2861	532	9	explanation	explanation	NOUN
taxlaw-2861	532	10	of	of	ADP
taxlaw-2861	532	11	the	the	DET
taxlaw-2861	532	12	revenue	revenue	NOUN
taxlaw-2861	532	13	act	act	NOUN
taxlaw-2861	532	14	of	of	ADP
taxlaw-2861	532	15	1978	1978	NUM
taxlaw-2861	532	16	252	252	NUM
taxlaw-2861	532	17	(	(	PUNCT
taxlaw-2861	532	18	2d	2d	NUM
taxlaw-2861	532	19	sess	sess	NOUN
taxlaw-2861	532	20	.	.	PUNCT
taxlaw-2861	533	1	1979	1979	NUM
taxlaw-2861	533	2	)	)	PUNCT
taxlaw-2861	533	3	;	;	PUNCT
taxlaw-2861	533	4	blum	blum	PROPN
taxlaw-2861	533	5	,	,	PUNCT
taxlaw-2861	533	6	supra	supra	PROPN
taxlaw-2861	533	7	note	note	NOUN
taxlaw-2861	533	8	150	150	NUM
taxlaw-2861	533	9	,	,	PUNCT
taxlaw-2861	533	10	at	at	ADP
taxlaw-2861	533	11	252–58	252–58	NUM
taxlaw-2861	533	12	;	;	PUNCT
taxlaw-2861	533	13	noel	noel	PROPN
taxlaw-2861	533	14	b.	b.	PROPN
taxlaw-2861	533	15	cunningham	cunningham	PROPN
taxlaw-2861	533	16	&	&	CCONJ
taxlaw-2861	533	17	deborah	deborah	PROPN
taxlaw-2861	533	18	h.	h.	PROPN
taxlaw-2861	533	19	schenk	schenk	PROPN
taxlaw-2861	533	20	,	,	PUNCT
taxlaw-2861	533	21	the	the	DET
taxlaw-2861	533	22	case	case	NOUN
taxlaw-2861	533	23	for	for	ADP
taxlaw-2861	533	24	a	a	DET
taxlaw-2861	533	25	capital	capital	NOUN
taxlaw-2861	533	26	gains	gain	NOUN
taxlaw-2861	533	27	preference	preference	NOUN
taxlaw-2861	533	28	,	,	PUNCT
taxlaw-2861	533	29	48	48	NUM
taxlaw-2861	533	30	tax	tax	NOUN
taxlaw-2861	533	31	l.	l.	PROPN
taxlaw-2861	533	32	rev	rev	PROPN
taxlaw-2861	533	33	.	.	PROPN
taxlaw-2861	533	34	319	319	NUM
taxlaw-2861	533	35	,	,	PUNCT
taxlaw-2861	533	36	344–45	344–45	NUM
taxlaw-2861	533	37	(	(	PUNCT
taxlaw-2861	533	38	1993	1993	NUM
taxlaw-2861	533	39	)	)	PUNCT
taxlaw-2861	533	40	;	;	PUNCT
taxlaw-2861	534	1	calvin	calvin	PROPN
taxlaw-2861	534	2	h.	h.	PROPN
taxlaw-2861	534	3	johnson	johnson	PROPN
taxlaw-2861	534	4	,	,	PUNCT
taxlaw-2861	534	5	taxing	tax	VERB
taxlaw-2861	534	6	the	the	DET
taxlaw-2861	534	7	consumption	consumption	NOUN
taxlaw-2861	534	8	of	of	ADP
taxlaw-2861	534	9	capital	capital	NOUN
taxlaw-2861	534	10	gains	gain	NOUN
taxlaw-2861	534	11	,	,	PUNCT
taxlaw-2861	534	12	28	28	NUM
taxlaw-2861	534	13	va	va	NOUN
taxlaw-2861	534	14	.	.	PUNCT
taxlaw-2861	534	15	tax	tax	PROPN
taxlaw-2861	534	16	.	.	PUNCT
taxlaw-2861	535	1	rev	rev	PROPN
taxlaw-2861	535	2	.	.	PROPN
taxlaw-2861	535	3	477	477	NUM
taxlaw-2861	535	4	,	,	PUNCT
taxlaw-2861	535	5	500	500	NUM
taxlaw-2861	535	6	(	(	PUNCT
taxlaw-2861	535	7	2009	2009	NUM
taxlaw-2861	535	8	)	)	PUNCT
taxlaw-2861	535	9	.	.	PUNCT
taxlaw-2861	536	1	152	152	NUM
taxlaw-2861	536	2	see	see	VERB
taxlaw-2861	536	3	blum	blum	PROPN
taxlaw-2861	536	4	,	,	PUNCT
taxlaw-2861	536	5	supra	supra	PROPN
taxlaw-2861	536	6	note	note	NOUN
taxlaw-2861	536	7	150	150	NUM
taxlaw-2861	536	8	,	,	PUNCT
taxlaw-2861	536	9	at	at	ADP
taxlaw-2861	536	10	256–58	256–58	NUM
taxlaw-2861	536	11	;	;	PUNCT
taxlaw-2861	536	12	cunningham	cunningham	PROPN
taxlaw-2861	536	13	&	&	CCONJ
taxlaw-2861	536	14	schenk	schenk	PROPN
taxlaw-2861	536	15	,	,	PUNCT
taxlaw-2861	536	16	supra	supra	PROPN
taxlaw-2861	536	17	note	note	PROPN
taxlaw-2861	536	18	151	151	NUM
taxlaw-2861	536	19	,	,	PUNCT
taxlaw-2861	536	20	at	at	ADP
taxlaw-2861	536	21	344–45	344–45	NUM
taxlaw-2861	536	22	;	;	PUNCT
taxlaw-2861	536	23	johnson	johnson	PROPN
taxlaw-2861	536	24	,	,	PUNCT
taxlaw-2861	536	25	supra	supra	PROPN
taxlaw-2861	536	26	note	note	PROPN
taxlaw-2861	536	27	151	151	NUM
taxlaw-2861	536	28	,	,	PUNCT
taxlaw-2861	536	29	at	at	ADP
taxlaw-2861	536	30	499	499	NUM
taxlaw-2861	536	31	.	.	PUNCT
taxlaw-2861	537	1	153	153	NUM
taxlaw-2861	537	2	cunningham	cunningham	PROPN
taxlaw-2861	537	3	&	&	CCONJ
taxlaw-2861	537	4	schenk	schenk	PROPN
taxlaw-2861	537	5	,	,	PUNCT
taxlaw-2861	537	6	supra	supra	PROPN
taxlaw-2861	537	7	note	note	PROPN
taxlaw-2861	537	8	151	151	NUM
taxlaw-2861	537	9	,	,	PUNCT
taxlaw-2861	537	10	at	at	ADP
taxlaw-2861	537	11	344–45	344–45	NUM
taxlaw-2861	537	12	.	.	PUNCT
taxlaw-2861	538	1	154	154	NUM
taxlaw-2861	538	2	see	see	NOUN
taxlaw-2861	538	3	staff	staff	NOUN
taxlaw-2861	538	4	of	of	ADP
taxlaw-2861	538	5	the	the	DET
taxlaw-2861	538	6	j.	j.	PROPN
taxlaw-2861	538	7	comm	comm	NOUN
taxlaw-2861	538	8	.	.	PUNCT
taxlaw-2861	539	1	on	on	ADP
taxlaw-2861	539	2	tax’n	tax’n	NUM
taxlaw-2861	539	3	,	,	PUNCT
taxlaw-2861	539	4	jcs-5	jcs-5	AUX
taxlaw-2861	539	5	-	-	SYM
taxlaw-2861	539	6	05	05	NUM
taxlaw-2861	539	7	,	,	PUNCT
taxlaw-2861	539	8	supra	supra	PROPN
taxlaw-2861	539	9	note	note	PROPN
taxlaw-2861	539	10	151	151	NUM
taxlaw-2861	539	11	;	;	PUNCT
taxlaw-2861	539	12	staff	staff	NOUN
taxlaw-2861	539	13	of	of	ADP
taxlaw-2861	539	14	the	the	DET
taxlaw-2861	539	15	j.	j.	PROPN
taxlaw-2861	539	16	comm	comm	NOUN
taxlaw-2861	539	17	.	.	PUNCT
taxlaw-2861	540	1	on	on	ADP
taxlaw-2861	540	2	tax’n	tax’n	NUM
taxlaw-2861	540	3	,	,	PUNCT
taxlaw-2861	540	4	general	general	ADJ
taxlaw-2861	540	5	explanation	explanation	NOUN
taxlaw-2861	540	6	of	of	ADP
taxlaw-2861	540	7	the	the	DET
taxlaw-2861	540	8	revenue	revenue	NOUN
taxlaw-2861	540	9	act	act	NOUN
taxlaw-2861	540	10	of	of	ADP
taxlaw-2861	540	11	1978	1978	NUM
taxlaw-2861	540	12	,	,	PUNCT
taxlaw-2861	540	13	supra	supra	PROPN
taxlaw-2861	540	14	note	note	NOUN
taxlaw-2861	540	15	151	151	NUM
taxlaw-2861	540	16	,	,	PUNCT
taxlaw-2861	540	17	at	at	ADP
taxlaw-2861	540	18	252	252	NUM
taxlaw-2861	540	19	;	;	PUNCT
taxlaw-2861	540	20	blum	blum	PROPN
taxlaw-2861	540	21	,	,	PUNCT
taxlaw-2861	540	22	supra	supra	PROPN
taxlaw-2861	540	23	note	note	NOUN
taxlaw-2861	540	24	150	150	NUM
taxlaw-2861	540	25	,	,	PUNCT
taxlaw-2861	540	26	at	at	ADP
taxlaw-2861	540	27	250	250	NUM
taxlaw-2861	540	28	;	;	PUNCT
taxlaw-2861	540	29	cunningham	cunningham	PROPN
taxlaw-2861	540	30	&	&	CCONJ
taxlaw-2861	540	31	schenk	schenk	PROPN
taxlaw-2861	540	32	,	,	PUNCT
taxlaw-2861	540	33	supra	supra	PROPN
taxlaw-2861	540	34	note	note	PROPN
taxlaw-2861	540	35	151	151	NUM
taxlaw-2861	540	36	,	,	PUNCT
taxlaw-2861	540	37	at	at	ADP
taxlaw-2861	540	38	340–44	340–44	NUM
taxlaw-2861	540	39	;	;	PUNCT
taxlaw-2861	540	40	johnson	johnson	PROPN
taxlaw-2861	540	41	,	,	PUNCT
taxlaw-2861	540	42	supra	supra	PROPN
taxlaw-2861	540	43	note	note	PROPN
taxlaw-2861	540	44	151	151	NUM
taxlaw-2861	540	45	,	,	PUNCT
taxlaw-2861	540	46	at	at	ADP
taxlaw-2861	540	47	507–08	507–08	NUM
taxlaw-2861	540	48	.	.	PUNCT
taxlaw-2861	541	1	155	155	NUM
taxlaw-2861	541	2	staff	staff	NOUN
taxlaw-2861	541	3	of	of	ADP
taxlaw-2861	541	4	the	the	DET
taxlaw-2861	541	5	j.	j.	PROPN
taxlaw-2861	541	6	comm	comm	NOUN
taxlaw-2861	541	7	.	.	PUNCT
taxlaw-2861	542	1	on	on	ADP
taxlaw-2861	542	2	tax’n	tax’n	NUM
taxlaw-2861	542	3	,	,	PUNCT
taxlaw-2861	542	4	jcs-5	jcs-5	AUX
taxlaw-2861	542	5	-	-	SYM
taxlaw-2861	542	6	05	05	NUM
taxlaw-2861	542	7	,	,	PUNCT
taxlaw-2861	542	8	supra	supra	PROPN
taxlaw-2861	542	9	note	note	NOUN
taxlaw-2861	542	10	151	151	NUM
taxlaw-2861	542	11	,	,	PUNCT
taxlaw-2861	542	12	at	at	ADP
taxlaw-2861	542	13	23–24	23–24	NUM
taxlaw-2861	542	14	;	;	PUNCT
taxlaw-2861	542	15	staff	staff	NOUN
taxlaw-2861	542	16	of	of	ADP
taxlaw-2861	542	17	the	the	DET
taxlaw-2861	542	18	j.	j.	PROPN
taxlaw-2861	542	19	comm	comm	NOUN
taxlaw-2861	542	20	.	.	PUNCT
taxlaw-2861	543	1	on	on	ADP
taxlaw-2861	543	2	tax’n	tax’n	NUM
taxlaw-2861	543	3	,	,	PUNCT
taxlaw-2861	543	4	general	general	ADJ
taxlaw-2861	543	5	explanation	explanation	NOUN
taxlaw-2861	543	6	of	of	ADP
taxlaw-2861	543	7	the	the	DET
taxlaw-2861	543	8	revenue	revenue	NOUN
taxlaw-2861	543	9	act	act	NOUN
taxlaw-2861	543	10	of	of	ADP
taxlaw-2861	543	11	1978	1978	NUM
taxlaw-2861	543	12	,	,	PUNCT
taxlaw-2861	543	13	supra	supra	PROPN
taxlaw-2861	543	14	note	note	NOUN
taxlaw-2861	543	15	151	151	NUM
taxlaw-2861	543	16	,	,	PUNCT
taxlaw-2861	543	17	at	at	ADP
taxlaw-2861	543	18	252	252	NUM
taxlaw-2861	543	19	;	;	PUNCT
taxlaw-2861	543	20	cunningham	cunningham	PROPN
taxlaw-2861	543	21	&	&	CCONJ
taxlaw-2861	543	22	schenk	schenk	PROPN
taxlaw-2861	543	23	,	,	PUNCT
taxlaw-2861	543	24	supra	supra	PROPN
taxlaw-2861	543	25	note	note	PROPN
taxlaw-2861	543	26	151	151	NUM
taxlaw-2861	543	27	,	,	PUNCT
taxlaw-2861	543	28	at	at	ADP
taxlaw-2861	543	29	331–37	331–37	NOUN
taxlaw-2861	543	30	.	.	PUNCT
taxlaw-2861	544	1	156	156	NUM
taxlaw-2861	544	2	see	see	VERB
taxlaw-2861	544	3	cunningham	cunningham	PROPN
taxlaw-2861	544	4	&	&	CCONJ
taxlaw-2861	544	5	schenk	schenk	PROPN
taxlaw-2861	544	6	,	,	PUNCT
taxlaw-2861	544	7	supra	supra	PROPN
taxlaw-2861	544	8	note	note	PROPN
taxlaw-2861	544	9	150	150	NUM
taxlaw-2861	544	10	,	,	PUNCT
taxlaw-2861	544	11	at	at	ADP
taxlaw-2861	544	12	340–44	340–44	NUM
taxlaw-2861	544	13	.	.	PUNCT
taxlaw-2861	545	1	157	157	NUM
taxlaw-2861	545	2	see	see	VERB
taxlaw-2861	545	3	blum	blum	PROPN
taxlaw-2861	545	4	,	,	PUNCT
taxlaw-2861	545	5	supra	supra	PROPN
taxlaw-2861	545	6	note	note	PROPN
taxlaw-2861	545	7	149	149	NUM
taxlaw-2861	545	8	,	,	PUNCT
taxlaw-2861	545	9	at	at	ADP
taxlaw-2861	545	10	253	253	NUM
taxlaw-2861	545	11	.	.	PUNCT
taxlaw-2861	545	12	2017	2017	NUM
taxlaw-2861	545	13	]	]	PUNCT
taxlaw-2861	545	14	social	social	ADJ
taxlaw-2861	545	15	impact	impact	NOUN
taxlaw-2861	545	16	bonds	bond	VERB
taxlaw-2861	545	17	165	165	NUM
taxlaw-2861	545	18	the	the	DET
taxlaw-2861	545	19	period	period	NOUN
taxlaw-2861	545	20	the	the	DET
taxlaw-2861	545	21	taxpayer	taxpayer	NOUN
taxlaw-2861	545	22	held	hold	VERB
taxlaw-2861	545	23	the	the	DET
taxlaw-2861	545	24	asset.158	asset.158	NOUN
taxlaw-2861	545	25	moreover	moreover	ADV
taxlaw-2861	545	26	,	,	PUNCT
taxlaw-2861	545	27	another	another	DET
taxlaw-2861	545	28	justification	justification	NOUN
taxlaw-2861	545	29	given	give	VERB
taxlaw-2861	545	30	is	be	AUX
taxlaw-2861	545	31	that	that	SCONJ
taxlaw-2861	545	32	a	a	DET
taxlaw-2861	545	33	lower	low	ADJ
taxlaw-2861	545	34	tax	tax	NOUN
taxlaw-2861	545	35	rate	rate	NOUN
taxlaw-2861	545	36	is	be	AUX
taxlaw-2861	545	37	necessary	necessary	ADJ
taxlaw-2861	545	38	to	to	PART
taxlaw-2861	545	39	minimize	minimize	VERB
taxlaw-2861	545	40	the	the	DET
taxlaw-2861	545	41	“	"	PUNCT
taxlaw-2861	545	42	tax	tax	NOUN
taxlaw-2861	545	43	-	-	PUNCT
taxlaw-2861	545	44	induced	induce	VERB
taxlaw-2861	545	45	distortions	distortion	NOUN
taxlaw-2861	545	46	in	in	ADP
taxlaw-2861	545	47	the	the	DET
taxlaw-2861	545	48	capital	capital	NOUN
taxlaw-2861	545	49	markets”159	markets”159	NOUN
taxlaw-2861	545	50	caused	cause	VERB
taxlaw-2861	545	51	by	by	ADP
taxlaw-2861	545	52	the	the	DET
taxlaw-2861	545	53	double	double	ADJ
taxlaw-2861	545	54	tax	tax	NOUN
taxlaw-2861	545	55	on	on	ADP
taxlaw-2861	545	56	corporate	corporate	ADJ
taxlaw-2861	545	57	income160	income160	PROPN
taxlaw-2861	545	58	and	and	CCONJ
taxlaw-2861	545	59	the	the	DET
taxlaw-2861	545	60	tax	tax	NOUN
taxlaw-2861	545	61	law	law	NOUN
taxlaw-2861	545	62	’s	’s	PART
taxlaw-2861	545	63	preference	preference	NOUN
taxlaw-2861	545	64	for	for	SCONJ
taxlaw-2861	545	65	corporations	corporation	NOUN
taxlaw-2861	545	66	to	to	PART
taxlaw-2861	545	67	use	use	VERB
taxlaw-2861	545	68	debt	debt	NOUN
taxlaw-2861	545	69	rather	rather	ADV
taxlaw-2861	545	70	than	than	ADP
taxlaw-2861	545	71	equity	equity	NOUN
taxlaw-2861	545	72	financing.161	financing.161	VERB
taxlaw-2861	545	73	this	this	DET
taxlaw-2861	545	74	preferential	preferential	ADJ
taxlaw-2861	545	75	tax	tax	NOUN
taxlaw-2861	545	76	treatment	treatment	NOUN
taxlaw-2861	545	77	comes	come	VERB
taxlaw-2861	545	78	in	in	ADP
taxlaw-2861	545	79	the	the	DET
taxlaw-2861	545	80	form	form	NOUN
taxlaw-2861	545	81	of	of	ADP
taxlaw-2861	545	82	a	a	DET
taxlaw-2861	545	83	reduced	reduce	VERB
taxlaw-2861	545	84	rate	rate	NOUN
taxlaw-2861	545	85	of	of	ADP
taxlaw-2861	545	86	tax	tax	NOUN
taxlaw-2861	545	87	on	on	ADP
taxlaw-2861	545	88	capital	capital	NOUN
taxlaw-2861	545	89	gains	gain	NOUN
taxlaw-2861	545	90	,	,	PUNCT
taxlaw-2861	545	91	as	as	ADV
taxlaw-2861	545	92	well	well	ADV
taxlaw-2861	545	93	as	as	ADP
taxlaw-2861	545	94	on	on	ADP
taxlaw-2861	545	95	qualified	qualified	ADJ
taxlaw-2861	545	96	dividend	dividend	NOUN
taxlaw-2861	545	97	income.162	income.162	PROPN
taxlaw-2861	545	98	finally	finally	ADV
taxlaw-2861	545	99	,	,	PUNCT
taxlaw-2861	545	100	many	many	ADJ
taxlaw-2861	545	101	other	other	ADJ
taxlaw-2861	545	102	justifications	justification	NOUN
taxlaw-2861	545	103	have	have	AUX
taxlaw-2861	545	104	also	also	ADV
taxlaw-2861	545	105	been	be	AUX
taxlaw-2861	545	106	given	give	VERB
taxlaw-2861	545	107	for	for	ADP
taxlaw-2861	545	108	the	the	DET
taxlaw-2861	545	109	special	special	ADJ
taxlaw-2861	545	110	tax	tax	NOUN
taxlaw-2861	545	111	treatment	treatment	NOUN
taxlaw-2861	545	112	enjoyed	enjoy	VERB
taxlaw-2861	545	113	by	by	ADP
taxlaw-2861	545	114	these	these	DET
taxlaw-2861	545	115	types	type	NOUN
taxlaw-2861	545	116	of	of	ADP
taxlaw-2861	545	117	investments	investment	NOUN
taxlaw-2861	545	118	including	include	VERB
taxlaw-2861	545	119	arguments	argument	NOUN
taxlaw-2861	545	120	that	that	PRON
taxlaw-2861	545	121	capital	capital	NOUN
taxlaw-2861	545	122	gains	gain	NOUN
taxlaw-2861	545	123	are	be	AUX
taxlaw-2861	545	124	not	not	PART
taxlaw-2861	545	125	income	income	NOUN
taxlaw-2861	545	126	,	,	PUNCT
taxlaw-2861	545	127	capital	capital	NOUN
taxlaw-2861	545	128	gains	gain	NOUN
taxlaw-2861	545	129	are	be	AUX
taxlaw-2861	545	130	unexpected	unexpected	ADJ
taxlaw-2861	545	131	,	,	PUNCT
taxlaw-2861	545	132	and	and	CCONJ
taxlaw-2861	545	133	that	that	DET
taxlaw-2861	545	134	consumption	consumption	NOUN
taxlaw-2861	545	135	,	,	PUNCT
taxlaw-2861	545	136	rather	rather	ADV
taxlaw-2861	545	137	than	than	ADP
taxlaw-2861	545	138	income	income	NOUN
taxlaw-2861	545	139	,	,	PUNCT
taxlaw-2861	545	140	should	should	AUX
taxlaw-2861	545	141	be	be	AUX
taxlaw-2861	545	142	taxed.163	taxed.163	NUM
taxlaw-2861	545	143	not	not	PART
taxlaw-2861	545	144	everyone	everyone	PRON
taxlaw-2861	545	145	supports	support	VERB
taxlaw-2861	545	146	the	the	DET
taxlaw-2861	545	147	preferential	preferential	ADJ
taxlaw-2861	545	148	tax	tax	NOUN
taxlaw-2861	545	149	treatment	treatment	NOUN
taxlaw-2861	545	150	extended	extend	VERB
taxlaw-2861	545	151	to	to	ADP
taxlaw-2861	545	152	capital	capital	NOUN
taxlaw-2861	545	153	gains	gain	NOUN
taxlaw-2861	545	154	and	and	CCONJ
taxlaw-2861	545	155	dividend	dividend	NOUN
taxlaw-2861	545	156	income	income	NOUN
taxlaw-2861	545	157	.	.	PUNCT
taxlaw-2861	546	1	as	as	SCONJ
taxlaw-2861	546	2	many	many	ADJ
taxlaw-2861	546	3	commentators	commentator	NOUN
taxlaw-2861	546	4	have	have	AUX
taxlaw-2861	546	5	already	already	ADV
taxlaw-2861	546	6	observed	observe	VERB
taxlaw-2861	546	7	,	,	PUNCT
taxlaw-2861	546	8	this	this	DET
taxlaw-2861	546	9	tax	tax	NOUN
taxlaw-2861	546	10	preference	preference	NOUN
taxlaw-2861	546	11	lacks	lack	VERB
taxlaw-2861	546	12	a	a	DET
taxlaw-2861	546	13	clear	clear	ADJ
taxlaw-2861	546	14	conceptual	conceptual	ADJ
taxlaw-2861	546	15	rationale.164	rationale.164	NOUN
taxlaw-2861	546	16	for	for	ADP
taxlaw-2861	546	17	example	example	NOUN
taxlaw-2861	546	18	,	,	PUNCT
taxlaw-2861	546	19	there	there	PRON
taxlaw-2861	546	20	is	be	VERB
taxlaw-2861	546	21	no	no	DET
taxlaw-2861	546	22	clear	clear	ADJ
taxlaw-2861	546	23	empirical	empirical	ADJ
taxlaw-2861	546	24	evidence	evidence	NOUN
taxlaw-2861	546	25	that	that	PRON
taxlaw-2861	546	26	supports	support	VERB
taxlaw-2861	546	27	the	the	DET
taxlaw-2861	546	28	argument	argument	NOUN
taxlaw-2861	546	29	that	that	SCONJ
taxlaw-2861	546	30	this	this	DET
taxlaw-2861	546	31	special	special	ADJ
taxlaw-2861	546	32	tax	tax	NOUN
taxlaw-2861	546	33	treatment	treatment	NOUN
taxlaw-2861	546	34	increases	increase	VERB
taxlaw-2861	546	35	investments	investment	NOUN
taxlaw-2861	546	36	and	and	CCONJ
taxlaw-2861	546	37	stimulates	stimulate	VERB
taxlaw-2861	546	38	economic	economic	ADJ
taxlaw-2861	546	39	growth.165	growth.165	NOUN
taxlaw-2861	546	40	instead	instead	ADV
taxlaw-2861	546	41	,	,	PUNCT
taxlaw-2861	546	42	an	an	DET
taxlaw-2861	546	43	increase	increase	NOUN
taxlaw-2861	546	44	in	in	ADP
taxlaw-2861	546	45	savings	saving	NOUN
taxlaw-2861	546	46	may	may	AUX
taxlaw-2861	546	47	not	not	PART
taxlaw-2861	546	48	necessarily	necessarily	ADV
taxlaw-2861	546	49	be	be	AUX
taxlaw-2861	546	50	tied	tie	VERB
taxlaw-2861	546	51	to	to	ADP
taxlaw-2861	546	52	a	a	DET
taxlaw-2861	546	53	lower	low	ADJ
taxlaw-2861	546	54	tax	tax	NOUN
taxlaw-2861	546	55	rate	rate	NOUN
taxlaw-2861	546	56	on	on	ADP
taxlaw-2861	546	57	capital	capital	NOUN
taxlaw-2861	546	58	gains	gain	NOUN
taxlaw-2861	546	59	since	since	SCONJ
taxlaw-2861	546	60	many	many	ADJ
taxlaw-2861	546	61	forms	form	NOUN
taxlaw-2861	546	62	of	of	ADP
taxlaw-2861	546	63	savings	saving	NOUN
taxlaw-2861	546	64	do	do	AUX
taxlaw-2861	546	65	not	not	PART
taxlaw-2861	546	66	constitute	constitute	VERB
taxlaw-2861	546	67	capital	capital	NOUN
taxlaw-2861	546	68	gains	gain	NOUN
taxlaw-2861	546	69	and	and	CCONJ
taxlaw-2861	546	70	the	the	DET
taxlaw-2861	546	71	decision	decision	NOUN
taxlaw-2861	546	72	to	to	PART
taxlaw-2861	546	73	save	save	VERB
taxlaw-2861	546	74	is	be	AUX
taxlaw-2861	546	75	often	often	ADV
taxlaw-2861	546	76	not	not	PART
taxlaw-2861	546	77	solely	solely	ADV
taxlaw-2861	546	78	dependent	dependent	ADJ
taxlaw-2861	546	79	on	on	ADP
taxlaw-2861	546	80	the	the	DET
taxlaw-2861	546	81	potential	potential	ADJ
taxlaw-2861	546	82	rate	rate	NOUN
taxlaw-2861	546	83	of	of	ADP
taxlaw-2861	546	84	return	return	NOUN
taxlaw-2861	546	85	available.166	available.166	INTJ
taxlaw-2861	546	86	in	in	ADP
taxlaw-2861	546	87	addition	addition	NOUN
taxlaw-2861	546	88	,	,	PUNCT
taxlaw-2861	546	89	the	the	DET
taxlaw-2861	546	90	bunching	bunching	NOUN
taxlaw-2861	546	91	of	of	ADP
taxlaw-2861	546	92	income	income	NOUN
taxlaw-2861	546	93	rationale	rationale	NOUN
taxlaw-2861	546	94	is	be	AUX
taxlaw-2861	546	95	unpersuasive	unpersuasive	ADJ
taxlaw-2861	546	96	given	give	VERB
taxlaw-2861	546	97	that	that	SCONJ
taxlaw-2861	546	98	the	the	DET
taxlaw-2861	546	99	taxpayers	taxpayer	NOUN
taxlaw-2861	546	100	who	who	PRON
taxlaw-2861	546	101	realize	realize	VERB
taxlaw-2861	546	102	capital	capital	NOUN
taxlaw-2861	546	103	gains	gain	NOUN
taxlaw-2861	546	104	are	be	AUX
taxlaw-2861	546	105	often	often	ADV
taxlaw-2861	546	106	already	already	ADV
taxlaw-2861	546	107	subject	subject	ADJ
taxlaw-2861	546	108	to	to	ADP
taxlaw-2861	546	109	the	the	DET
taxlaw-2861	546	110	highest	high	ADJ
taxlaw-2861	546	111	marginal	marginal	ADJ
taxlaw-2861	546	112	tax	tax	NOUN
taxlaw-2861	546	113	rate.167	rate.167	NOUN
taxlaw-2861	546	114	furthermore	furthermore	ADV
taxlaw-2861	546	115	,	,	PUNCT
taxlaw-2861	546	116	because	because	SCONJ
taxlaw-2861	546	117	of	of	ADP
taxlaw-2861	546	118	the	the	DET
taxlaw-2861	546	119	realization	realization	NOUN
taxlaw-2861	546	120	requirement	requirement	NOUN
taxlaw-2861	546	121	,	,	PUNCT
taxlaw-2861	546	122	capital	capital	NOUN
taxlaw-2861	546	123	gains	gain	NOUN
taxlaw-2861	546	124	also	also	ADV
taxlaw-2861	546	125	enables	enable	VERB
taxlaw-2861	546	126	many	many	ADJ
taxlaw-2861	546	127	taxpayers	taxpayer	NOUN
taxlaw-2861	546	128	to	to	PART
taxlaw-2861	546	129	benefit	benefit	VERB
taxlaw-2861	546	130	from	from	ADP
taxlaw-2861	546	131	the	the	DET
taxlaw-2861	546	132	deferral	deferral	NOUN
taxlaw-2861	546	133	of	of	ADP
taxlaw-2861	546	134	income	income	NOUN
taxlaw-2861	546	135	.	.	PUNCT
taxlaw-2861	547	1	this	this	DET
taxlaw-2861	547	2	deferral	deferral	NOUN
taxlaw-2861	547	3	may	may	AUX
taxlaw-2861	547	4	potentially	potentially	ADV
taxlaw-2861	547	5	counteract	counteract	VERB
taxlaw-2861	547	6	some	some	PRON
taxlaw-2861	547	7	or	or	CCONJ
taxlaw-2861	547	8	all	all	PRON
taxlaw-2861	547	9	of	of	ADP
taxlaw-2861	547	10	the	the	DET
taxlaw-2861	547	11	additional	additional	ADJ
taxlaw-2861	547	12	tax	tax	NOUN
taxlaw-2861	547	13	liability	liability	NOUN
taxlaw-2861	547	14	created	create	VERB
taxlaw-2861	547	15	by	by	ADP
taxlaw-2861	547	16	the	the	DET
taxlaw-2861	547	17	bunching	bunching	NOUN
taxlaw-2861	547	18	of	of	ADP
taxlaw-2861	547	19	income	income	NOUN
taxlaw-2861	547	20	,	,	PUNCT
taxlaw-2861	547	21	as	as	ADV
taxlaw-2861	547	22	well	well	ADV
taxlaw-2861	547	23	as	as	ADP
taxlaw-2861	547	24	the	the	DET
taxlaw-2861	547	25	taxation	taxation	NOUN
taxlaw-2861	547	26	of	of	ADP
taxlaw-2861	547	27	the	the	DET
taxlaw-2861	547	28	portion	portion	NOUN
taxlaw-2861	547	29	of	of	ADP
taxlaw-2861	547	30	the	the	DET
taxlaw-2861	547	31	gain	gain	NOUN
taxlaw-2861	547	32	attributable	attributable	ADJ
taxlaw-2861	547	33	to	to	ADP
taxlaw-2861	547	34	inflation.168	inflation.168	NOUN
taxlaw-2861	547	35	despite	despite	SCONJ
taxlaw-2861	547	36	the	the	DET
taxlaw-2861	547	37	foregoing	foregoing	NOUN
taxlaw-2861	547	38	,	,	PUNCT
taxlaw-2861	547	39	extending	extend	VERB
taxlaw-2861	547	40	similar	similar	ADJ
taxlaw-2861	547	41	tax	tax	NOUN
taxlaw-2861	547	42	treatment	treatment	NOUN
taxlaw-2861	547	43	to	to	ADP
taxlaw-2861	547	44	income	income	NOUN
taxlaw-2861	547	45	generated	generate	VERB
taxlaw-2861	547	46	by	by	ADP
taxlaw-2861	547	47	sibs	sib	NOUN
taxlaw-2861	547	48	would	would	AUX
taxlaw-2861	547	49	neither	neither	CCONJ
taxlaw-2861	547	50	be	be	AUX
taxlaw-2861	547	51	unprecedented	unprecedented	ADJ
taxlaw-2861	547	52	nor	nor	CCONJ
taxlaw-2861	547	53	inconsistent	inconsistent	ADJ
taxlaw-2861	547	54	with	with	ADP
taxlaw-2861	547	55	the	the	DET
taxlaw-2861	547	56	tax	tax	NOUN
taxlaw-2861	547	57	policy	policy	NOUN
taxlaw-2861	547	58	behind	behind	ADP
taxlaw-2861	547	59	this	this	DET
taxlaw-2861	547	60	preference	preference	NOUN
taxlaw-2861	547	61	.	.	PUNCT
taxlaw-2861	548	1	regardless	regardless	ADV
taxlaw-2861	548	2	of	of	ADP
taxlaw-2861	548	3	whether	whether	SCONJ
taxlaw-2861	548	4	or	or	CCONJ
taxlaw-2861	548	5	not	not	PART
taxlaw-2861	548	6	one	one	NUM
taxlaw-2861	548	7	is	be	AUX
taxlaw-2861	548	8	in	in	ADP
taxlaw-2861	548	9	favor	favor	NOUN
taxlaw-2861	548	10	of	of	ADP
taxlaw-2861	548	11	or	or	CCONJ
taxlaw-2861	548	12	opposed	oppose	VERB
taxlaw-2861	548	13	to	to	ADP
taxlaw-2861	548	14	the	the	DET
taxlaw-2861	548	15	capital	capital	NOUN
taxlaw-2861	548	16	gains	gain	NOUN
taxlaw-2861	548	17	tax	tax	NOUN
taxlaw-2861	548	18	preference	preference	NOUN
taxlaw-2861	548	19	,	,	PUNCT
taxlaw-2861	548	20	the	the	DET
taxlaw-2861	548	21	current	current	ADJ
taxlaw-2861	548	22	law	law	NOUN
taxlaw-2861	548	23	provides	provide	VERB
taxlaw-2861	548	24	for	for	ADP
taxlaw-2861	548	25	this	this	DET
taxlaw-2861	548	26	tax	tax	NOUN
taxlaw-2861	548	27	preference	preference	NOUN
taxlaw-2861	548	28	.	.	PUNCT
taxlaw-2861	549	1	in	in	ADP
taxlaw-2861	549	2	addition	addition	NOUN
taxlaw-2861	549	3	,	,	PUNCT
taxlaw-2861	549	4	because	because	SCONJ
taxlaw-2861	549	5	there	there	PRON
taxlaw-2861	549	6	is	be	VERB
taxlaw-2861	549	7	no	no	DET
taxlaw-2861	549	8	clear	clear	ADJ
taxlaw-2861	549	9	rationale	rationale	NOUN
taxlaw-2861	549	10	for	for	ADP
taxlaw-2861	549	11	granting	grant	VERB
taxlaw-2861	549	12	a	a	DET
taxlaw-2861	549	13	tax	tax	NOUN
taxlaw-2861	549	14	preference	preference	NOUN
taxlaw-2861	549	15	to	to	ADP
taxlaw-2861	549	16	capital	capital	NOUN
taxlaw-2861	549	17	gains	gain	NOUN
taxlaw-2861	549	18	and	and	CCONJ
taxlaw-2861	549	19	dividend	dividend	NOUN
taxlaw-2861	549	20	income	income	NOUN
taxlaw-2861	549	21	,	,	PUNCT
taxlaw-2861	549	22	it	it	PRON
taxlaw-2861	549	23	is	be	AUX
taxlaw-2861	549	24	difficult	difficult	ADJ
taxlaw-2861	549	25	to	to	PART
taxlaw-2861	549	26	argue	argue	VERB
taxlaw-2861	549	27	that	that	SCONJ
taxlaw-2861	549	28	granting	grant	VERB
taxlaw-2861	549	29	a	a	DET
taxlaw-2861	549	30	similar	similar	ADJ
taxlaw-2861	549	31	tax	tax	NOUN
taxlaw-2861	549	32	preference	preference	NOUN
taxlaw-2861	549	33	to	to	ADP
taxlaw-2861	549	34	sibs	sibs	PROPN
taxlaw-2861	549	35	is	be	AUX
taxlaw-2861	549	36	contradictory	contradictory	ADJ
taxlaw-2861	549	37	to	to	ADP
taxlaw-2861	549	38	the	the	DET
taxlaw-2861	549	39	goals	goal	NOUN
taxlaw-2861	549	40	of	of	ADP
taxlaw-2861	549	41	the	the	DET
taxlaw-2861	549	42	capital	capital	NOUN
taxlaw-2861	549	43	gains	gain	NOUN
taxlaw-2861	549	44	tax	tax	NOUN
taxlaw-2861	549	45	rate	rate	NOUN
taxlaw-2861	549	46	.	.	PUNCT
taxlaw-2861	550	1	moreover	moreover	ADV
taxlaw-2861	550	2	,	,	PUNCT
taxlaw-2861	550	3	extending	extend	VERB
taxlaw-2861	550	4	a	a	DET
taxlaw-2861	550	5	similar	similar	ADJ
taxlaw-2861	550	6	tax	tax	NOUN
taxlaw-2861	550	7	benefit	benefit	NOUN
taxlaw-2861	550	8	to	to	ADP
taxlaw-2861	550	9	sib	sib	NOUN
taxlaw-2861	550	10	investments	investment	NOUN
taxlaw-2861	550	11	is	be	AUX
taxlaw-2861	550	12	arguably	arguably	ADV
taxlaw-2861	550	13	conceptually	conceptually	ADV
taxlaw-2861	550	14	consistent	consistent	ADJ
taxlaw-2861	550	15	with	with	ADP
taxlaw-2861	550	16	some	some	PRON
taxlaw-2861	550	17	of	of	ADP
taxlaw-2861	550	18	these	these	DET
taxlaw-2861	550	19	rationales	rationale	NOUN
taxlaw-2861	550	20	.	.	PUNCT
taxlaw-2861	551	1	for	for	ADP
taxlaw-2861	551	2	158	158	NUM
taxlaw-2861	551	3	see	see	VERB
taxlaw-2861	551	4	i	i	PRON
taxlaw-2861	551	5	d.	d.	PROPN
taxlaw-2861	551	6	at	at	ADP
taxlaw-2861	551	7	255–56	255–56	NUM
taxlaw-2861	551	8	.	.	PUNCT
taxlaw-2861	552	1	159	159	NUM
taxlaw-2861	552	2	staff	staff	NOUN
taxlaw-2861	552	3	of	of	ADP
taxlaw-2861	552	4	the	the	DET
taxlaw-2861	552	5	j.	j.	PROPN
taxlaw-2861	552	6	comm	comm	NOUN
taxlaw-2861	552	7	.	.	PUNCT
taxlaw-2861	553	1	on	on	ADP
taxlaw-2861	553	2	tax’n	tax’n	NUM
taxlaw-2861	553	3	,	,	PUNCT
taxlaw-2861	553	4	jcs-5	jcs-5	AUX
taxlaw-2861	553	5	-	-	SYM
taxlaw-2861	553	6	05	05	NUM
taxlaw-2861	553	7	,	,	PUNCT
taxlaw-2861	553	8	supra	supra	PROPN
taxlaw-2861	553	9	note	note	NOUN
taxlaw-2861	553	10	151	151	NUM
taxlaw-2861	553	11	,	,	PUNCT
taxlaw-2861	553	12	at	at	ADP
taxlaw-2861	553	13	23–24	23–24	NUM
taxlaw-2861	553	14	.	.	PUNCT
taxlaw-2861	554	1	160	160	NUM
taxlaw-2861	554	2	corporate	corporate	ADJ
taxlaw-2861	554	3	earnings	earning	NOUN
taxlaw-2861	554	4	are	be	AUX
taxlaw-2861	554	5	currently	currently	ADV
taxlaw-2861	554	6	subject	subject	ADJ
taxlaw-2861	554	7	to	to	ADP
taxlaw-2861	554	8	two	two	NUM
taxlaw-2861	554	9	levels	level	NOUN
taxlaw-2861	554	10	of	of	ADP
taxlaw-2861	554	11	taxation	taxation	NOUN
taxlaw-2861	554	12	,	,	PUNCT
taxlaw-2861	554	13	because	because	SCONJ
taxlaw-2861	554	14	the	the	DET
taxlaw-2861	554	15	income	income	NOUN
taxlaw-2861	554	16	is	be	AUX
taxlaw-2861	554	17	taxed	tax	VERB
taxlaw-2861	554	18	once	once	ADV
taxlaw-2861	554	19	at	at	ADP
taxlaw-2861	554	20	the	the	DET
taxlaw-2861	554	21	corporate	corporate	ADJ
taxlaw-2861	554	22	level	level	NOUN
taxlaw-2861	554	23	and	and	CCONJ
taxlaw-2861	554	24	then	then	ADV
taxlaw-2861	554	25	a	a	DET
taxlaw-2861	554	26	second	second	ADJ
taxlaw-2861	554	27	time	time	NOUN
taxlaw-2861	554	28	at	at	ADP
taxlaw-2861	554	29	the	the	DET
taxlaw-2861	554	30	shareholder	shareholder	NOUN
taxlaw-2861	554	31	level	level	NOUN
taxlaw-2861	554	32	when	when	SCONJ
taxlaw-2861	554	33	the	the	DET
taxlaw-2861	554	34	earnings	earning	NOUN
taxlaw-2861	554	35	are	be	AUX
taxlaw-2861	554	36	distributed	distribute	VERB
taxlaw-2861	554	37	to	to	ADP
taxlaw-2861	554	38	the	the	DET
taxlaw-2861	554	39	shareholders	shareholder	NOUN
taxlaw-2861	554	40	.	.	PUNCT
taxlaw-2861	555	1	see	see	VERB
taxlaw-2861	555	2	i.r.c	i.r.c	NOUN
taxlaw-2861	555	3	.	.	PUNCT
taxlaw-2861	556	1	§	§	PROPN
taxlaw-2861	556	2	§	§	PROPN
taxlaw-2861	556	3	11	11	NUM
taxlaw-2861	556	4	,	,	PUNCT
taxlaw-2861	556	5	301	301	NUM
taxlaw-2861	556	6	.	.	NOUN
taxlaw-2861	556	7	161	161	NUM
taxlaw-2861	556	8	staff	staff	NOUN
taxlaw-2861	556	9	of	of	ADP
taxlaw-2861	556	10	the	the	DET
taxlaw-2861	556	11	j.	j.	PROPN
taxlaw-2861	556	12	comm	comm	NOUN
taxlaw-2861	556	13	.	.	PUNCT
taxlaw-2861	557	1	on	on	ADP
taxlaw-2861	557	2	tax’n	tax’n	NUM
taxlaw-2861	557	3	,	,	PUNCT
taxlaw-2861	557	4	jcs-5	jcs-5	AUX
taxlaw-2861	557	5	-	-	SYM
taxlaw-2861	557	6	05	05	NUM
taxlaw-2861	557	7	,	,	PUNCT
taxlaw-2861	557	8	supra	supra	PROPN
taxlaw-2861	557	9	note	note	NOUN
taxlaw-2861	557	10	151	151	NUM
taxlaw-2861	557	11	,	,	PUNCT
taxlaw-2861	557	12	at	at	ADP
taxlaw-2861	557	13	23–24	23–24	NUM
taxlaw-2861	557	14	.	.	PUNCT
taxlaw-2861	558	1	the	the	DET
taxlaw-2861	558	2	tax	tax	NOUN
taxlaw-2861	558	3	law	law	NOUN
taxlaw-2861	558	4	creates	create	VERB
taxlaw-2861	558	5	a	a	DET
taxlaw-2861	558	6	bias	bias	NOUN
taxlaw-2861	558	7	against	against	ADP
taxlaw-2861	558	8	equity	equity	NOUN
taxlaw-2861	558	9	financing	financing	NOUN
taxlaw-2861	558	10	and	and	CCONJ
taxlaw-2861	558	11	in	in	ADP
taxlaw-2861	558	12	favor	favor	NOUN
taxlaw-2861	558	13	of	of	ADP
taxlaw-2861	558	14	debt	debt	NOUN
taxlaw-2861	558	15	financing	financing	NOUN
taxlaw-2861	558	16	by	by	ADP
taxlaw-2861	558	17	allowing	allow	VERB
taxlaw-2861	558	18	corporations	corporation	NOUN
taxlaw-2861	558	19	a	a	DET
taxlaw-2861	558	20	deduction	deduction	NOUN
taxlaw-2861	558	21	for	for	ADP
taxlaw-2861	558	22	interest	interest	NOUN
taxlaw-2861	558	23	payments	payment	NOUN
taxlaw-2861	558	24	,	,	PUNCT
taxlaw-2861	558	25	but	but	CCONJ
taxlaw-2861	558	26	not	not	PART
taxlaw-2861	558	27	allowing	allow	VERB
taxlaw-2861	558	28	a	a	DET
taxlaw-2861	558	29	similar	similar	ADJ
taxlaw-2861	558	30	deduction	deduction	NOUN
taxlaw-2861	558	31	for	for	ADP
taxlaw-2861	558	32	dividend	dividend	NOUN
taxlaw-2861	558	33	payments	payment	NOUN
taxlaw-2861	558	34	.	.	PUNCT
taxlaw-2861	559	1	see	see	VERB
taxlaw-2861	559	2	i.r.c	i.r.c	NOUN
taxlaw-2861	559	3	.	.	PUNCT
taxlaw-2861	560	1	§	§	PROPN
taxlaw-2861	560	2	163(a	163(a	PROPN
taxlaw-2861	560	3	)	)	PUNCT
taxlaw-2861	560	4	.	.	PUNCT
taxlaw-2861	561	1	162	162	NUM
taxlaw-2861	561	2	see	see	VERB
taxlaw-2861	561	3	i.r.c	i.r.c	NOUN
taxlaw-2861	561	4	.	.	PUNCT
taxlaw-2861	562	1	§	§	PROPN
taxlaw-2861	562	2	§	§	PROPN
taxlaw-2861	562	3	1(h)(1	1(h)(1	NUM
taxlaw-2861	562	4	,	,	PUNCT
taxlaw-2861	562	5	11	11	NUM
taxlaw-2861	562	6	)	)	PUNCT
taxlaw-2861	562	7	.	.	PUNCT
taxlaw-2861	563	1	in	in	ADP
taxlaw-2861	563	2	other	other	ADJ
taxlaw-2861	563	3	words	word	NOUN
taxlaw-2861	563	4	,	,	PUNCT
taxlaw-2861	563	5	by	by	ADP
taxlaw-2861	563	6	also	also	ADV
taxlaw-2861	563	7	extending	extend	VERB
taxlaw-2861	563	8	preferential	preferential	ADJ
taxlaw-2861	563	9	treatment	treatment	NOUN
taxlaw-2861	563	10	to	to	PART
taxlaw-2861	563	11	dividend	dividend	NOUN
taxlaw-2861	563	12	income	income	NOUN
taxlaw-2861	563	13	,	,	PUNCT
taxlaw-2861	563	14	congress	congress	PROPN
taxlaw-2861	563	15	intended	intend	VERB
taxlaw-2861	563	16	to	to	PART
taxlaw-2861	563	17	lower	lower	VERB
taxlaw-2861	563	18	the	the	DET
taxlaw-2861	563	19	tax	tax	NOUN
taxlaw-2861	563	20	burden	burden	NOUN
taxlaw-2861	563	21	on	on	ADP
taxlaw-2861	563	22	equity	equity	NOUN
taxlaw-2861	563	23	investments	investment	NOUN
taxlaw-2861	563	24	and	and	CCONJ
taxlaw-2861	563	25	thereby	thereby	ADV
taxlaw-2861	563	26	minimize	minimize	VERB
taxlaw-2861	563	27	the	the	DET
taxlaw-2861	563	28	influence	influence	NOUN
taxlaw-2861	563	29	that	that	PRON
taxlaw-2861	563	30	tax	tax	NOUN
taxlaw-2861	563	31	considerations	consideration	NOUN
taxlaw-2861	563	32	place	place	VERB
taxlaw-2861	563	33	on	on	ADP
taxlaw-2861	563	34	a	a	DET
taxlaw-2861	563	35	corporation	corporation	NOUN
taxlaw-2861	563	36	’s	’s	PART
taxlaw-2861	563	37	investment	investment	NOUN
taxlaw-2861	563	38	decision	decision	NOUN
taxlaw-2861	563	39	and	and	CCONJ
taxlaw-2861	563	40	incentivize	incentivize	VERB
taxlaw-2861	563	41	corporations	corporation	NOUN
taxlaw-2861	563	42	to	to	PART
taxlaw-2861	563	43	make	make	VERB
taxlaw-2861	563	44	additional	additional	ADJ
taxlaw-2861	563	45	investments	investment	NOUN
taxlaw-2861	563	46	.	.	PUNCT
taxlaw-2861	564	1	see	see	VERB
taxlaw-2861	564	2	staff	staff	NOUN
taxlaw-2861	564	3	of	of	ADP
taxlaw-2861	564	4	the	the	DET
taxlaw-2861	564	5	j.	j.	PROPN
taxlaw-2861	564	6	comm	comm	NOUN
taxlaw-2861	564	7	.	.	PUNCT
taxlaw-2861	565	1	on	on	ADP
taxlaw-2861	565	2	tax’n	tax’n	NUM
taxlaw-2861	565	3	,	,	PUNCT
taxlaw-2861	565	4	jcs-5	jcs-5	AUX
taxlaw-2861	565	5	-	-	SYM
taxlaw-2861	565	6	05	05	NUM
taxlaw-2861	565	7	,	,	PUNCT
taxlaw-2861	565	8	supra	supra	PROPN
taxlaw-2861	565	9	note	note	NOUN
taxlaw-2861	565	10	151	151	NUM
taxlaw-2861	565	11	,	,	PUNCT
taxlaw-2861	565	12	at	at	ADP
taxlaw-2861	565	13	23–24	23–24	NUM
taxlaw-2861	565	14	.	.	PUNCT
taxlaw-2861	566	1	163	163	NUM
taxlaw-2861	566	2	for	for	ADP
taxlaw-2861	566	3	a	a	DET
taxlaw-2861	566	4	comprehensive	comprehensive	ADJ
taxlaw-2861	566	5	summary	summary	NOUN
taxlaw-2861	566	6	of	of	ADP
taxlaw-2861	566	7	the	the	DET
taxlaw-2861	566	8	various	various	ADJ
taxlaw-2861	566	9	arguments	argument	NOUN
taxlaw-2861	566	10	in	in	ADP
taxlaw-2861	566	11	favor	favor	NOUN
taxlaw-2861	566	12	and	and	CCONJ
taxlaw-2861	566	13	against	against	ADP
taxlaw-2861	566	14	the	the	DET
taxlaw-2861	566	15	preferential	preferential	ADJ
taxlaw-2861	566	16	capital	capital	NOUN
taxlaw-2861	566	17	gains	gain	NOUN
taxlaw-2861	566	18	tax	tax	NOUN
taxlaw-2861	566	19	treatment	treatment	NOUN
taxlaw-2861	566	20	,	,	PUNCT
taxlaw-2861	566	21	see	see	VERB
taxlaw-2861	566	22	blum	blum	PROPN
taxlaw-2861	566	23	supra	supra	PROPN
taxlaw-2861	566	24	note	note	PROPN
taxlaw-2861	566	25	150	150	NUM
taxlaw-2861	566	26	.	.	NOUN
taxlaw-2861	566	27	164	164	NUM
taxlaw-2861	566	28	see	see	NOUN
taxlaw-2861	566	29	,	,	PUNCT
taxlaw-2861	566	30	e.g.	e.g.	ADV
taxlaw-2861	566	31	,	,	PUNCT
taxlaw-2861	566	32	blum	blum	PROPN
taxlaw-2861	566	33	,	,	PUNCT
taxlaw-2861	566	34	supra	supra	PROPN
taxlaw-2861	566	35	note	note	PROPN
taxlaw-2861	566	36	150	150	NUM
taxlaw-2861	566	37	;	;	PUNCT
taxlaw-2861	566	38	cunningham	cunningham	PROPN
taxlaw-2861	566	39	&	&	CCONJ
taxlaw-2861	566	40	schenk	schenk	PROPN
taxlaw-2861	566	41	,	,	PUNCT
taxlaw-2861	566	42	supra	supra	PROPN
taxlaw-2861	566	43	note	note	PROPN
taxlaw-2861	566	44	151	151	NUM
taxlaw-2861	566	45	;	;	PUNCT
taxlaw-2861	566	46	daniel	daniel	PROPN
taxlaw-2861	566	47	halperin	halperin	PROPN
taxlaw-2861	566	48	,	,	PUNCT
taxlaw-2861	566	49	a	a	DET
taxlaw-2861	566	50	capital	capital	NOUN
taxlaw-2861	566	51	gains	gain	NOUN
taxlaw-2861	566	52	preference	preference	NOUN
taxlaw-2861	566	53	is	be	AUX
taxlaw-2861	566	54	not	not	PART
taxlaw-2861	566	55	even	even	ADV
taxlaw-2861	566	56	a	a	DET
taxlaw-2861	566	57	second	second	ADV
taxlaw-2861	566	58	-	-	PUNCT
taxlaw-2861	566	59	best	good	ADJ
taxlaw-2861	566	60	solution	solution	NOUN
taxlaw-2861	566	61	,	,	PUNCT
taxlaw-2861	566	62	48	48	NUM
taxlaw-2861	566	63	tax	tax	NOUN
taxlaw-2861	566	64	l.	l.	PROPN
taxlaw-2861	566	65	rev	rev	PROPN
taxlaw-2861	566	66	.	.	PROPN
taxlaw-2861	567	1	381	381	NUM
taxlaw-2861	567	2	(	(	PUNCT
taxlaw-2861	567	3	1993	1993	NUM
taxlaw-2861	567	4	)	)	PUNCT
taxlaw-2861	568	1	;	;	PUNCT
taxlaw-2861	568	2	johnson	johnson	PROPN
taxlaw-2861	568	3	,	,	PUNCT
taxlaw-2861	568	4	supra	supra	PROPN
taxlaw-2861	568	5	note	note	PROPN
taxlaw-2861	568	6	151	151	NUM
taxlaw-2861	568	7	.	.	PUNCT
taxlaw-2861	568	8	165	165	NUM
taxlaw-2861	568	9	see	see	VERB
taxlaw-2861	568	10	blum	blum	PROPN
taxlaw-2861	568	11	,	,	PUNCT
taxlaw-2861	568	12	supra	supra	PROPN
taxlaw-2861	568	13	note	note	NOUN
taxlaw-2861	568	14	150	150	NUM
taxlaw-2861	568	15	,	,	PUNCT
taxlaw-2861	568	16	at	at	ADP
taxlaw-2861	568	17	265	265	NUM
taxlaw-2861	568	18	;	;	PUNCT
taxlaw-2861	568	19	cunningham	cunningham	PROPN
taxlaw-2861	568	20	&	&	CCONJ
taxlaw-2861	568	21	schenk	schenk	PROPN
taxlaw-2861	568	22	,	,	PUNCT
taxlaw-2861	568	23	supra	supra	PROPN
taxlaw-2861	568	24	note	note	PROPN
taxlaw-2861	568	25	151	151	NUM
taxlaw-2861	568	26	,	,	PUNCT
taxlaw-2861	568	27	at	at	ADP
taxlaw-2861	568	28	378–79	378–79	NUM
taxlaw-2861	568	29	.	.	PUNCT
taxlaw-2861	569	1	166	166	NUM
taxlaw-2861	569	2	see	see	VERB
taxlaw-2861	569	3	blum	blum	PROPN
taxlaw-2861	569	4	,	,	PUNCT
taxlaw-2861	569	5	supra	supra	PROPN
taxlaw-2861	569	6	note	note	NOUN
taxlaw-2861	569	7	150	150	NUM
taxlaw-2861	569	8	,	,	PUNCT
taxlaw-2861	569	9	at	at	ADP
taxlaw-2861	569	10	250	250	NUM
taxlaw-2861	569	11	;	;	PUNCT
taxlaw-2861	569	12	cunningham	cunningham	PROPN
taxlaw-2861	569	13	&	&	CCONJ
taxlaw-2861	569	14	schenk	schenk	PROPN
taxlaw-2861	569	15	,	,	PUNCT
taxlaw-2861	569	16	supra	supra	PROPN
taxlaw-2861	569	17	note	note	PROPN
taxlaw-2861	569	18	151	151	NUM
taxlaw-2861	569	19	,	,	PUNCT
taxlaw-2861	569	20	at	at	ADP
taxlaw-2861	569	21	377	377	NUM
taxlaw-2861	569	22	.	.	PUNCT
taxlaw-2861	569	23	167	167	NUM
taxlaw-2861	569	24	see	see	VERB
taxlaw-2861	569	25	cunningham	cunningham	PROPN
taxlaw-2861	569	26	&	&	CCONJ
taxlaw-2861	569	27	schenk	schenk	PROPN
taxlaw-2861	569	28	,	,	PUNCT
taxlaw-2861	569	29	supra	supra	PROPN
taxlaw-2861	569	30	note	note	PROPN
taxlaw-2861	569	31	151	151	NUM
taxlaw-2861	569	32	,	,	PUNCT
taxlaw-2861	569	33	at	at	ADP
taxlaw-2861	569	34	328	328	NUM
taxlaw-2861	569	35	.	.	PUNCT
taxlaw-2861	570	1	168	168	NUM
taxlaw-2861	570	2	see	see	VERB
taxlaw-2861	570	3	i	i	PRON
taxlaw-2861	570	4	d.	d.	PROPN
taxlaw-2861	570	5	at	at	ADP
taxlaw-2861	570	6	328–31	328–31	NUM
taxlaw-2861	570	7	.	.	PUNCT
taxlaw-2861	570	8	166	166	NUM
taxlaw-2861	570	9	columbia	columbia	PROPN
taxlaw-2861	570	10	journal	journal	PROPN
taxlaw-2861	570	11	of	of	ADP
taxlaw-2861	570	12	tax	tax	NOUN
taxlaw-2861	570	13	law	law	NOUN
taxlaw-2861	570	14	[	[	X
taxlaw-2861	570	15	vol.9:141	vol.9:141	PROPN
taxlaw-2861	570	16	instance	instance	NOUN
taxlaw-2861	570	17	,	,	PUNCT
taxlaw-2861	570	18	the	the	DET
taxlaw-2861	570	19	binary	binary	ADJ
taxlaw-2861	570	20	,	,	PUNCT
taxlaw-2861	570	21	speculative	speculative	ADJ
taxlaw-2861	570	22	and	and	CCONJ
taxlaw-2861	570	23	novel	novel	ADJ
taxlaw-2861	570	24	nature	nature	NOUN
taxlaw-2861	570	25	of	of	ADP
taxlaw-2861	570	26	sib	sib	NOUN
taxlaw-2861	570	27	investments	investment	NOUN
taxlaw-2861	570	28	makes	make	VERB
taxlaw-2861	570	29	these	these	DET
taxlaw-2861	570	30	investments	investment	NOUN
taxlaw-2861	570	31	inherently	inherently	ADV
taxlaw-2861	570	32	risky	risky	ADJ
taxlaw-2861	570	33	.	.	PUNCT
taxlaw-2861	571	1	by	by	ADP
taxlaw-2861	571	2	subjecting	subject	VERB
taxlaw-2861	571	3	the	the	DET
taxlaw-2861	571	4	returns	return	NOUN
taxlaw-2861	571	5	on	on	ADP
taxlaw-2861	571	6	a	a	DET
taxlaw-2861	571	7	sib	sib	NOUN
taxlaw-2861	571	8	investment	investment	NOUN
taxlaw-2861	571	9	to	to	ADP
taxlaw-2861	571	10	a	a	DET
taxlaw-2861	571	11	lower	low	ADJ
taxlaw-2861	571	12	rate	rate	NOUN
taxlaw-2861	571	13	of	of	ADP
taxlaw-2861	571	14	tax	tax	NOUN
taxlaw-2861	571	15	,	,	PUNCT
taxlaw-2861	571	16	the	the	DET
taxlaw-2861	571	17	expected	expect	VERB
taxlaw-2861	571	18	rate	rate	NOUN
taxlaw-2861	571	19	of	of	ADP
taxlaw-2861	571	20	return	return	NOUN
taxlaw-2861	571	21	on	on	ADP
taxlaw-2861	571	22	a	a	DET
taxlaw-2861	571	23	sib	sib	NOUN
taxlaw-2861	571	24	investment	investment	NOUN
taxlaw-2861	571	25	would	would	AUX
taxlaw-2861	571	26	increase	increase	VERB
taxlaw-2861	571	27	,	,	PUNCT
taxlaw-2861	571	28	thereby	thereby	ADV
taxlaw-2861	571	29	making	make	VERB
taxlaw-2861	571	30	a	a	DET
taxlaw-2861	571	31	sib	sib	NOUN
taxlaw-2861	571	32	investment	investment	NOUN
taxlaw-2861	571	33	more	more	ADV
taxlaw-2861	571	34	attractive	attractive	ADJ
taxlaw-2861	571	35	and	and	CCONJ
taxlaw-2861	571	36	encouraging	encourage	VERB
taxlaw-2861	571	37	risk	risk	NOUN
taxlaw-2861	571	38	-	-	PUNCT
taxlaw-2861	571	39	taking	taking	NOUN
taxlaw-2861	571	40	.	.	PUNCT
taxlaw-2861	572	1	also	also	ADV
taxlaw-2861	572	2	,	,	PUNCT
taxlaw-2861	572	3	sib	sib	NOUN
taxlaw-2861	572	4	investments	investment	NOUN
taxlaw-2861	572	5	often	often	ADV
taxlaw-2861	572	6	require	require	VERB
taxlaw-2861	572	7	an	an	DET
taxlaw-2861	572	8	investor	investor	NOUN
taxlaw-2861	572	9	to	to	PART
taxlaw-2861	572	10	make	make	VERB
taxlaw-2861	572	11	an	an	DET
taxlaw-2861	572	12	illiquid	illiquid	ADJ
taxlaw-2861	572	13	investment	investment	NOUN
taxlaw-2861	572	14	of	of	ADP
taxlaw-2861	572	15	capital	capital	NOUN
taxlaw-2861	572	16	for	for	ADP
taxlaw-2861	572	17	four	four	NUM
taxlaw-2861	572	18	to	to	PART
taxlaw-2861	572	19	six	six	NUM
taxlaw-2861	572	20	years	year	NOUN
taxlaw-2861	572	21	,	,	PUNCT
taxlaw-2861	572	22	with	with	ADP
taxlaw-2861	572	23	all	all	PRON
taxlaw-2861	572	24	or	or	CCONJ
taxlaw-2861	572	25	a	a	DET
taxlaw-2861	572	26	majority	majority	NOUN
taxlaw-2861	572	27	of	of	ADP
taxlaw-2861	572	28	the	the	DET
taxlaw-2861	572	29	payments	payment	NOUN
taxlaw-2861	572	30	made	make	VERB
taxlaw-2861	572	31	towards	towards	ADP
taxlaw-2861	572	32	the	the	DET
taxlaw-2861	572	33	end	end	NOUN
taxlaw-2861	572	34	of	of	ADP
taxlaw-2861	572	35	the	the	DET
taxlaw-2861	572	36	investment	investment	NOUN
taxlaw-2861	572	37	term	term	NOUN
taxlaw-2861	572	38	.	.	PUNCT
taxlaw-2861	573	1	thus	thus	ADV
taxlaw-2861	573	2	,	,	PUNCT
taxlaw-2861	573	3	sib	sib	NOUN
taxlaw-2861	573	4	investments	investment	NOUN
taxlaw-2861	573	5	often	often	ADV
taxlaw-2861	573	6	create	create	VERB
taxlaw-2861	573	7	a	a	DET
taxlaw-2861	573	8	bunching	bunching	NOUN
taxlaw-2861	573	9	of	of	ADP
taxlaw-2861	573	10	income	income	NOUN
taxlaw-2861	573	11	,	,	PUNCT
taxlaw-2861	573	12	which	which	PRON
taxlaw-2861	573	13	may	may	AUX
taxlaw-2861	573	14	result	result	VERB
taxlaw-2861	573	15	in	in	ADP
taxlaw-2861	573	16	a	a	DET
taxlaw-2861	573	17	higher	high	ADJ
taxlaw-2861	573	18	marginal	marginal	ADJ
taxlaw-2861	573	19	tax	tax	NOUN
taxlaw-2861	573	20	rate	rate	NOUN
taxlaw-2861	573	21	for	for	ADP
taxlaw-2861	573	22	the	the	DET
taxlaw-2861	573	23	investor	investor	NOUN
taxlaw-2861	573	24	.	.	PUNCT
taxlaw-2861	574	1	as	as	ADP
taxlaw-2861	574	2	with	with	ADP
taxlaw-2861	574	3	capital	capital	NOUN
taxlaw-2861	574	4	gains	gain	NOUN
taxlaw-2861	574	5	,	,	PUNCT
taxlaw-2861	574	6	this	this	PRON
taxlaw-2861	574	7	can	can	AUX
taxlaw-2861	574	8	be	be	AUX
taxlaw-2861	574	9	minimized	minimize	VERB
taxlaw-2861	574	10	with	with	ADP
taxlaw-2861	574	11	a	a	DET
taxlaw-2861	574	12	lower	low	ADJ
taxlaw-2861	574	13	tax	tax	NOUN
taxlaw-2861	574	14	rate	rate	NOUN
taxlaw-2861	574	15	.	.	PUNCT
taxlaw-2861	575	1	finally	finally	ADV
taxlaw-2861	575	2	,	,	PUNCT
taxlaw-2861	575	3	extending	extend	VERB
taxlaw-2861	575	4	this	this	DET
taxlaw-2861	575	5	tax	tax	NOUN
taxlaw-2861	575	6	preference	preference	NOUN
taxlaw-2861	575	7	to	to	ADP
taxlaw-2861	575	8	sib	sib	NOUN
taxlaw-2861	575	9	investments	investment	NOUN
taxlaw-2861	575	10	is	be	AUX
taxlaw-2861	575	11	also	also	ADV
taxlaw-2861	575	12	consistent	consistent	ADJ
taxlaw-2861	575	13	with	with	ADP
taxlaw-2861	575	14	sound	sound	ADJ
taxlaw-2861	575	15	tax	tax	NOUN
taxlaw-2861	575	16	policy	policy	NOUN
taxlaw-2861	575	17	.	.	PUNCT
taxlaw-2861	576	1	a	a	DET
taxlaw-2861	576	2	failure	failure	NOUN
taxlaw-2861	576	3	to	to	PART
taxlaw-2861	576	4	grant	grant	VERB
taxlaw-2861	576	5	a	a	DET
taxlaw-2861	576	6	similar	similar	ADJ
taxlaw-2861	576	7	tax	tax	NOUN
taxlaw-2861	576	8	benefit	benefit	NOUN
taxlaw-2861	576	9	to	to	ADP
taxlaw-2861	576	10	sib	sib	PROPN
taxlaw-2861	576	11	investments	investment	NOUN
taxlaw-2861	576	12	distorts	distort	VERB
taxlaw-2861	576	13	the	the	DET
taxlaw-2861	576	14	economics	economic	NOUN
taxlaw-2861	576	15	of	of	ADP
taxlaw-2861	576	16	private	private	ADJ
taxlaw-2861	576	17	sector	sector	NOUN
taxlaw-2861	576	18	investment	investment	NOUN
taxlaw-2861	576	19	decisions	decision	NOUN
taxlaw-2861	576	20	and	and	CCONJ
taxlaw-2861	576	21	treats	treat	VERB
taxlaw-2861	576	22	sib	sib	NOUN
taxlaw-2861	576	23	investors	investor	NOUN
taxlaw-2861	576	24	less	less	ADV
taxlaw-2861	576	25	favorably	favorably	ADV
taxlaw-2861	576	26	than	than	ADP
taxlaw-2861	576	27	traditional	traditional	ADJ
taxlaw-2861	576	28	equity	equity	NOUN
taxlaw-2861	576	29	investments	investment	NOUN
taxlaw-2861	576	30	.	.	PUNCT
taxlaw-2861	577	1	but	but	CCONJ
taxlaw-2861	577	2	it	it	PRON
taxlaw-2861	577	3	is	be	AUX
taxlaw-2861	577	4	unclear	unclear	ADJ
taxlaw-2861	577	5	why	why	SCONJ
taxlaw-2861	577	6	a	a	DET
taxlaw-2861	577	7	capital	capital	NOUN
taxlaw-2861	577	8	gain	gain	NOUN
taxlaw-2861	577	9	or	or	CCONJ
taxlaw-2861	577	10	dividend	dividend	NOUN
taxlaw-2861	577	11	should	should	AUX
taxlaw-2861	577	12	be	be	AUX
taxlaw-2861	577	13	singled	single	VERB
taxlaw-2861	577	14	out	out	ADP
taxlaw-2861	577	15	for	for	ADP
taxlaw-2861	577	16	better	well	ADJ
taxlaw-2861	577	17	treatment	treatment	NOUN
taxlaw-2861	577	18	than	than	ADP
taxlaw-2861	577	19	other	other	ADJ
taxlaw-2861	577	20	types	type	NOUN
taxlaw-2861	577	21	of	of	ADP
taxlaw-2861	577	22	capital	capital	NOUN
taxlaw-2861	577	23	income	income	NOUN
taxlaw-2861	577	24	,	,	PUNCT
taxlaw-2861	577	25	such	such	ADJ
taxlaw-2861	577	26	as	as	ADP
taxlaw-2861	577	27	income	income	NOUN
taxlaw-2861	577	28	generated	generate	VERB
taxlaw-2861	577	29	by	by	ADP
taxlaw-2861	577	30	a	a	DET
taxlaw-2861	577	31	sib	sib	NOUN
taxlaw-2861	577	32	investment	investment	NOUN
taxlaw-2861	577	33	.	.	PUNCT
taxlaw-2861	578	1	given	give	VERB
taxlaw-2861	578	2	that	that	PRON
taxlaw-2861	578	3	sibs	sib	NOUN
taxlaw-2861	578	4	explicitly	explicitly	ADV
taxlaw-2861	578	5	seek	seek	VERB
taxlaw-2861	578	6	to	to	PART
taxlaw-2861	578	7	provide	provide	VERB
taxlaw-2861	578	8	not	not	PART
taxlaw-2861	578	9	only	only	ADV
taxlaw-2861	578	10	financial	financial	ADJ
taxlaw-2861	578	11	returns	return	NOUN
taxlaw-2861	578	12	,	,	PUNCT
taxlaw-2861	578	13	but	but	CCONJ
taxlaw-2861	578	14	also	also	ADV
taxlaw-2861	578	15	create	create	VERB
taxlaw-2861	578	16	a	a	DET
taxlaw-2861	578	17	public	public	ADJ
taxlaw-2861	578	18	benefit	benefit	NOUN
taxlaw-2861	578	19	,	,	PUNCT
taxlaw-2861	578	20	they	they	PRON
taxlaw-2861	578	21	create	create	VERB
taxlaw-2861	578	22	a	a	DET
taxlaw-2861	578	23	more	more	ADV
taxlaw-2861	578	24	compelling	compelling	ADJ
taxlaw-2861	578	25	case	case	NOUN
taxlaw-2861	578	26	for	for	ADP
taxlaw-2861	578	27	extension	extension	NOUN
taxlaw-2861	578	28	of	of	ADP
taxlaw-2861	578	29	these	these	DET
taxlaw-2861	578	30	benefits	benefit	NOUN
taxlaw-2861	578	31	.	.	PUNCT
taxlaw-2861	579	1	moreover	moreover	ADV
taxlaw-2861	579	2	,	,	PUNCT
taxlaw-2861	579	3	sib	sib	NOUN
taxlaw-2861	579	4	investments	investment	NOUN
taxlaw-2861	579	5	currently	currently	ADV
taxlaw-2861	579	6	are	be	AUX
taxlaw-2861	579	7	structured	structure	VERB
taxlaw-2861	579	8	so	so	SCONJ
taxlaw-2861	579	9	that	that	SCONJ
taxlaw-2861	579	10	economically	economically	ADV
taxlaw-2861	579	11	they	they	PRON
taxlaw-2861	579	12	are	be	AUX
taxlaw-2861	579	13	more	more	ADV
taxlaw-2861	579	14	like	like	ADP
taxlaw-2861	579	15	equity	equity	NOUN
taxlaw-2861	579	16	investments	investment	NOUN
taxlaw-2861	579	17	than	than	ADP
taxlaw-2861	579	18	debt	debt	NOUN
taxlaw-2861	579	19	investments	investment	NOUN
taxlaw-2861	579	20	.	.	PUNCT
taxlaw-2861	580	1	in	in	ADP
taxlaw-2861	580	2	particular	particular	ADJ
taxlaw-2861	580	3	,	,	PUNCT
taxlaw-2861	580	4	an	an	DET
taxlaw-2861	580	5	investment	investment	NOUN
taxlaw-2861	580	6	in	in	ADP
taxlaw-2861	580	7	a	a	DET
taxlaw-2861	580	8	sib	sib	NOUN
taxlaw-2861	580	9	shares	share	NOUN
taxlaw-2861	580	10	many	many	ADJ
taxlaw-2861	580	11	features	feature	NOUN
taxlaw-2861	580	12	of	of	ADP
taxlaw-2861	580	13	preferred	preferred	ADJ
taxlaw-2861	580	14	stock	stock	NOUN
taxlaw-2861	580	15	.	.	PUNCT
taxlaw-2861	581	1	by	by	ADP
taxlaw-2861	581	2	allowing	allow	VERB
taxlaw-2861	581	3	investors	investor	NOUN
taxlaw-2861	581	4	to	to	PART
taxlaw-2861	581	5	recognize	recognize	VERB
taxlaw-2861	581	6	any	any	DET
taxlaw-2861	581	7	return	return	NOUN
taxlaw-2861	581	8	on	on	ADP
taxlaw-2861	581	9	their	their	PRON
taxlaw-2861	581	10	capital	capital	NOUN
taxlaw-2861	581	11	at	at	ADP
taxlaw-2861	581	12	preferential	preferential	ADJ
taxlaw-2861	581	13	capital	capital	NOUN
taxlaw-2861	581	14	gain	gain	NOUN
taxlaw-2861	581	15	rates	rate	NOUN
taxlaw-2861	581	16	,	,	PUNCT
taxlaw-2861	581	17	this	this	PRON
taxlaw-2861	581	18	treats	treat	VERB
taxlaw-2861	581	19	sib	sib	NOUN
taxlaw-2861	581	20	investors	investor	NOUN
taxlaw-2861	581	21	in	in	ADP
taxlaw-2861	581	22	parity	parity	NOUN
taxlaw-2861	581	23	with	with	ADP
taxlaw-2861	581	24	investors	investor	NOUN
taxlaw-2861	581	25	of	of	ADP
taxlaw-2861	581	26	preferred	preferred	ADJ
taxlaw-2861	581	27	stock	stock	NOUN
taxlaw-2861	581	28	who	who	PRON
taxlaw-2861	581	29	currently	currently	ADV
taxlaw-2861	581	30	receive	receive	VERB
taxlaw-2861	581	31	preferential	preferential	ADJ
taxlaw-2861	581	32	tax	tax	NOUN
taxlaw-2861	581	33	treatment	treatment	NOUN
taxlaw-2861	581	34	.	.	PUNCT
taxlaw-2861	582	1	thus	thus	ADV
taxlaw-2861	582	2	,	,	PUNCT
taxlaw-2861	582	3	for	for	ADP
taxlaw-2861	582	4	the	the	DET
taxlaw-2861	582	5	foregoing	forego	VERB
taxlaw-2861	582	6	reasons	reason	NOUN
taxlaw-2861	582	7	,	,	PUNCT
taxlaw-2861	582	8	congress	congress	PROPN
taxlaw-2861	582	9	should	should	AUX
taxlaw-2861	582	10	consider	consider	VERB
taxlaw-2861	582	11	enacting	enact	VERB
taxlaw-2861	582	12	legislation	legislation	NOUN
taxlaw-2861	582	13	that	that	PRON
taxlaw-2861	582	14	grants	grant	VERB
taxlaw-2861	582	15	sib	sib	NOUN
taxlaw-2861	582	16	investors	investor	NOUN
taxlaw-2861	582	17	a	a	DET
taxlaw-2861	582	18	preferential	preferential	ADJ
taxlaw-2861	582	19	tax	tax	NOUN
taxlaw-2861	582	20	rate	rate	NOUN
taxlaw-2861	582	21	on	on	ADP
taxlaw-2861	582	22	any	any	DET
taxlaw-2861	582	23	earnings	earning	NOUN
taxlaw-2861	582	24	from	from	ADP
taxlaw-2861	582	25	the	the	DET
taxlaw-2861	582	26	sib	sib	NOUN
taxlaw-2861	582	27	investment	investment	NOUN
taxlaw-2861	582	28	at	at	ADP
taxlaw-2861	582	29	the	the	DET
taxlaw-2861	582	30	time	time	NOUN
taxlaw-2861	582	31	of	of	ADP
taxlaw-2861	582	32	the	the	DET
taxlaw-2861	582	33	distribution	distribution	NOUN
taxlaw-2861	582	34	of	of	ADP
taxlaw-2861	582	35	that	that	DET
taxlaw-2861	582	36	income	income	NOUN
taxlaw-2861	582	37	instead	instead	ADV
taxlaw-2861	582	38	of	of	ADP
taxlaw-2861	582	39	treating	treat	VERB
taxlaw-2861	582	40	the	the	DET
taxlaw-2861	582	41	projected	project	VERB
taxlaw-2861	582	42	returns	return	NOUN
taxlaw-2861	582	43	on	on	ADP
taxlaw-2861	582	44	a	a	DET
taxlaw-2861	582	45	sib	sib	NOUN
taxlaw-2861	582	46	investment	investment	NOUN
taxlaw-2861	582	47	as	as	ADP
taxlaw-2861	582	48	ordinary	ordinary	ADJ
taxlaw-2861	582	49	income	income	NOUN
taxlaw-2861	582	50	taxable	taxable	ADJ
taxlaw-2861	582	51	on	on	ADP
taxlaw-2861	582	52	an	an	DET
taxlaw-2861	582	53	annual	annual	ADJ
taxlaw-2861	582	54	basis	basis	NOUN
taxlaw-2861	582	55	.	.	PUNCT
taxlaw-2861	583	1	alternatively	alternatively	ADV
taxlaw-2861	583	2	,	,	PUNCT
taxlaw-2861	583	3	congress	congress	PROPN
taxlaw-2861	583	4	should	should	AUX
taxlaw-2861	583	5	consider	consider	VERB
taxlaw-2861	583	6	enacting	enact	VERB
taxlaw-2861	583	7	a	a	DET
taxlaw-2861	583	8	provision	provision	NOUN
taxlaw-2861	583	9	that	that	PRON
taxlaw-2861	583	10	provides	provide	VERB
taxlaw-2861	583	11	successful	successful	ADJ
taxlaw-2861	583	12	sib	sib	NOUN
taxlaw-2861	583	13	investments	investment	NOUN
taxlaw-2861	583	14	with	with	ADP
taxlaw-2861	583	15	tax	tax	NOUN
taxlaw-2861	583	16	benefits	benefit	NOUN
taxlaw-2861	583	17	that	that	PRON
taxlaw-2861	583	18	are	be	AUX
taxlaw-2861	583	19	comparable	comparable	ADJ
taxlaw-2861	583	20	to	to	ADP
taxlaw-2861	583	21	the	the	DET
taxlaw-2861	583	22	benefits	benefit	NOUN
taxlaw-2861	583	23	offered	offer	VERB
taxlaw-2861	583	24	to	to	PART
taxlaw-2861	583	25	qualified	qualified	ADJ
taxlaw-2861	583	26	small	small	ADJ
taxlaw-2861	583	27	business	business	NOUN
taxlaw-2861	583	28	stock	stock	NOUN
taxlaw-2861	583	29	.	.	PUNCT
taxlaw-2861	584	1	the	the	DET
taxlaw-2861	584	2	current	current	ADJ
taxlaw-2861	584	3	tax	tax	NOUN
taxlaw-2861	584	4	code	code	NOUN
taxlaw-2861	584	5	grants	grant	VERB
taxlaw-2861	584	6	special	special	ADJ
taxlaw-2861	584	7	preferential	preferential	ADJ
taxlaw-2861	584	8	tax	tax	NOUN
taxlaw-2861	584	9	treatment	treatment	NOUN
taxlaw-2861	584	10	to	to	ADP
taxlaw-2861	584	11	investments	investment	NOUN
taxlaw-2861	584	12	in	in	ADP
taxlaw-2861	584	13	qualified	qualified	ADJ
taxlaw-2861	584	14	small	small	ADJ
taxlaw-2861	584	15	business	business	NOUN
taxlaw-2861	584	16	stock.169	stock.169	NOUN
taxlaw-2861	584	17	this	this	DET
taxlaw-2861	584	18	tax	tax	NOUN
taxlaw-2861	584	19	benefit	benefit	NOUN
taxlaw-2861	584	20	allows	allow	VERB
taxlaw-2861	584	21	investors	investor	NOUN
taxlaw-2861	584	22	of	of	ADP
taxlaw-2861	584	23	qualified	qualified	ADJ
taxlaw-2861	584	24	small	small	ADJ
taxlaw-2861	584	25	business	business	NOUN
taxlaw-2861	584	26	stock	stock	NOUN
taxlaw-2861	584	27	that	that	PRON
taxlaw-2861	584	28	is	be	AUX
taxlaw-2861	584	29	held	hold	VERB
taxlaw-2861	584	30	for	for	ADP
taxlaw-2861	584	31	more	more	ADJ
taxlaw-2861	584	32	than	than	ADP
taxlaw-2861	584	33	five	five	NUM
taxlaw-2861	584	34	years	year	NOUN
taxlaw-2861	584	35	to	to	PART
taxlaw-2861	584	36	exclude	exclude	VERB
taxlaw-2861	584	37	50	50	NUM
taxlaw-2861	584	38	%	%	NOUN
taxlaw-2861	584	39	of	of	ADP
taxlaw-2861	584	40	that	that	DET
taxlaw-2861	584	41	gain	gain	NOUN
taxlaw-2861	584	42	from	from	ADP
taxlaw-2861	584	43	gross	gross	ADJ
taxlaw-2861	584	44	income	income	NOUN
taxlaw-2861	584	45	.	.	PUNCT
taxlaw-2861	585	1	the	the	DET
taxlaw-2861	585	2	remaining	remain	VERB
taxlaw-2861	585	3	gain	gain	NOUN
taxlaw-2861	585	4	is	be	AUX
taxlaw-2861	585	5	subject	subject	ADJ
taxlaw-2861	585	6	to	to	ADP
taxlaw-2861	585	7	tax	tax	NOUN
taxlaw-2861	585	8	at	at	ADP
taxlaw-2861	585	9	a	a	DET
taxlaw-2861	585	10	maximum	maximum	ADJ
taxlaw-2861	585	11	rate	rate	NOUN
taxlaw-2861	585	12	of	of	ADP
taxlaw-2861	585	13	28%.170	28%.170	NUM
taxlaw-2861	585	14	together	together	ADV
taxlaw-2861	585	15	,	,	PUNCT
taxlaw-2861	585	16	these	these	DET
taxlaw-2861	585	17	provisions	provision	NOUN
taxlaw-2861	585	18	effectively	effectively	ADV
taxlaw-2861	585	19	tax	tax	VERB
taxlaw-2861	585	20	the	the	DET
taxlaw-2861	585	21	gain	gain	NOUN
taxlaw-2861	585	22	from	from	ADP
taxlaw-2861	585	23	qualified	qualified	ADJ
taxlaw-2861	585	24	small	small	ADJ
taxlaw-2861	585	25	business	business	NOUN
taxlaw-2861	585	26	stock	stock	NOUN
taxlaw-2861	585	27	at	at	ADP
taxlaw-2861	585	28	a	a	DET
taxlaw-2861	585	29	preferential	preferential	ADJ
taxlaw-2861	585	30	tax	tax	NOUN
taxlaw-2861	585	31	rate	rate	NOUN
taxlaw-2861	585	32	of	of	ADP
taxlaw-2861	585	33	up	up	ADP
taxlaw-2861	585	34	to	to	PART
taxlaw-2861	585	35	14%.171	14%.171	NUM
taxlaw-2861	585	36	the	the	DET
taxlaw-2861	585	37	policy	policy	NOUN
taxlaw-2861	585	38	rationale	rationale	NOUN
taxlaw-2861	585	39	given	give	VERB
taxlaw-2861	585	40	for	for	ADP
taxlaw-2861	585	41	this	this	DET
taxlaw-2861	585	42	tax	tax	NOUN
taxlaw-2861	585	43	preference	preference	NOUN
taxlaw-2861	585	44	is	be	AUX
taxlaw-2861	585	45	that	that	SCONJ
taxlaw-2861	585	46	“	"	PUNCT
taxlaw-2861	585	47	targeted	target	VERB
taxlaw-2861	585	48	relief	relief	NOUN
taxlaw-2861	585	49	for	for	ADP
taxlaw-2861	585	50	investors	investor	NOUN
taxlaw-2861	585	51	who	who	PRON
taxlaw-2861	585	52	risk	risk	VERB
taxlaw-2861	585	53	their	their	PRON
taxlaw-2861	585	54	funds	fund	NOUN
taxlaw-2861	585	55	in	in	ADP
taxlaw-2861	585	56	new	new	ADJ
taxlaw-2861	585	57	ventures	venture	NOUN
taxlaw-2861	585	58	,	,	PUNCT
taxlaw-2861	585	59	small	small	ADJ
taxlaw-2861	585	60	businesses	business	NOUN
taxlaw-2861	585	61	,	,	PUNCT
taxlaw-2861	585	62	and	and	CCONJ
taxlaw-2861	585	63	specialized	specialized	ADJ
taxlaw-2861	585	64	small	small	ADJ
taxlaw-2861	585	65	business	business	NOUN
taxlaw-2861	585	66	investment	investment	NOUN
taxlaw-2861	585	67	companies	company	NOUN
taxlaw-2861	585	68	will	will	AUX
taxlaw-2861	585	69	encourage	encourage	VERB
taxlaw-2861	585	70	investments	investment	NOUN
taxlaw-2861	585	71	in	in	ADP
taxlaw-2861	585	72	these	these	DET
taxlaw-2861	585	73	enterprises	enterprise	NOUN
taxlaw-2861	585	74	.	.	PUNCT
taxlaw-2861	586	1	this	this	PRON
taxlaw-2861	586	2	should	should	AUX
taxlaw-2861	586	3	encourage	encourage	VERB
taxlaw-2861	586	4	the	the	DET
taxlaw-2861	586	5	flow	flow	NOUN
taxlaw-2861	586	6	of	of	ADP
taxlaw-2861	586	7	capital	capital	NOUN
taxlaw-2861	586	8	to	to	ADP
taxlaw-2861	586	9	small	small	ADJ
taxlaw-2861	586	10	businesses	business	NOUN
taxlaw-2861	586	11	,	,	PUNCT
taxlaw-2861	586	12	many	many	ADJ
taxlaw-2861	586	13	of	of	ADP
taxlaw-2861	586	14	which	which	PRON
taxlaw-2861	586	15	have	have	VERB
taxlaw-2861	586	16	difficulty	difficulty	NOUN
taxlaw-2861	586	17	attracting	attract	VERB
taxlaw-2861	586	18	equity	equity	NOUN
taxlaw-2861	586	19	financing	financing	NOUN
taxlaw-2861	586	20	.	.	PUNCT
taxlaw-2861	586	21	”172	”172	PUNCT
taxlaw-2861	587	1	similarly	similarly	ADV
taxlaw-2861	587	2	,	,	PUNCT
taxlaw-2861	587	3	sib	sib	NOUN
taxlaw-2861	587	4	investments	investment	NOUN
taxlaw-2861	587	5	also	also	ADV
taxlaw-2861	587	6	require	require	VERB
taxlaw-2861	587	7	investors	investor	NOUN
taxlaw-2861	587	8	to	to	PART
taxlaw-2861	587	9	take	take	VERB
taxlaw-2861	587	10	on	on	ADP
taxlaw-2861	587	11	substantial	substantial	ADJ
taxlaw-2861	587	12	risk	risk	NOUN
taxlaw-2861	587	13	in	in	ADP
taxlaw-2861	587	14	funding	fund	VERB
taxlaw-2861	587	15	new	new	ADJ
taxlaw-2861	587	16	social	social	ADJ
taxlaw-2861	587	17	program	program	NOUN
taxlaw-2861	587	18	ventures	venture	NOUN
taxlaw-2861	587	19	,	,	PUNCT
taxlaw-2861	587	20	which	which	PRON
taxlaw-2861	587	21	creates	create	VERB
taxlaw-2861	587	22	difficulties	difficulty	NOUN
taxlaw-2861	587	23	in	in	ADP
taxlaw-2861	587	24	attracting	attract	VERB
taxlaw-2861	587	25	sufficient	sufficient	ADJ
taxlaw-2861	587	26	financing	financing	NOUN
taxlaw-2861	587	27	.	.	PUNCT
taxlaw-2861	588	1	thus	thus	ADV
taxlaw-2861	588	2	,	,	PUNCT
taxlaw-2861	588	3	based	base	VERB
taxlaw-2861	588	4	on	on	ADP
taxlaw-2861	588	5	the	the	DET
taxlaw-2861	588	6	same	same	ADJ
taxlaw-2861	588	7	rationale	rationale	NOUN
taxlaw-2861	588	8	given	give	VERB
taxlaw-2861	588	9	for	for	ADP
taxlaw-2861	588	10	the	the	DET
taxlaw-2861	588	11	qualified	qualified	ADJ
taxlaw-2861	588	12	small	small	ADJ
taxlaw-2861	588	13	business	business	NOUN
taxlaw-2861	588	14	stock	stock	NOUN
taxlaw-2861	588	15	tax	tax	NOUN
taxlaw-2861	588	16	preference	preference	NOUN
taxlaw-2861	588	17	,	,	PUNCT
taxlaw-2861	588	18	the	the	DET
taxlaw-2861	588	19	government	government	NOUN
taxlaw-2861	588	20	can	can	AUX
taxlaw-2861	588	21	encourage	encourage	VERB
taxlaw-2861	588	22	the	the	DET
taxlaw-2861	588	23	flow	flow	NOUN
taxlaw-2861	588	24	of	of	ADP
taxlaw-2861	588	25	capital	capital	NOUN
taxlaw-2861	588	26	to	to	ADP
taxlaw-2861	588	27	social	social	ADJ
taxlaw-2861	588	28	projects	project	NOUN
taxlaw-2861	588	29	by	by	ADP
taxlaw-2861	588	30	granting	grant	VERB
taxlaw-2861	588	31	a	a	DET
taxlaw-2861	588	32	similar	similar	ADJ
taxlaw-2861	588	33	tax	tax	NOUN
taxlaw-2861	588	34	benefit	benefit	NOUN
taxlaw-2861	588	35	to	to	ADP
taxlaw-2861	588	36	sib	sib	NOUN
taxlaw-2861	588	37	investments	investment	NOUN
taxlaw-2861	588	38	.	.	PUNCT
taxlaw-2861	589	1	this	this	DET
taxlaw-2861	589	2	change	change	NOUN
taxlaw-2861	589	3	would	would	AUX
taxlaw-2861	589	4	enable	enable	VERB
taxlaw-2861	589	5	sib	sib	NOUN
taxlaw-2861	589	6	investments	investment	NOUN
taxlaw-2861	589	7	to	to	PART
taxlaw-2861	589	8	compete	compete	VERB
taxlaw-2861	589	9	more	more	ADV
taxlaw-2861	589	10	fairly	fairly	ADV
taxlaw-2861	589	11	with	with	ADP
taxlaw-2861	589	12	both	both	CCONJ
taxlaw-2861	589	13	tax	tax	NOUN
taxlaw-2861	589	14	-	-	PUNCT
taxlaw-2861	589	15	exempt	exempt	ADJ
taxlaw-2861	589	16	bonds	bond	NOUN
taxlaw-2861	589	17	and	and	CCONJ
taxlaw-2861	589	18	traditional	traditional	ADJ
taxlaw-2861	589	19	equity	equity	NOUN
taxlaw-2861	589	20	financing	financing	NOUN
taxlaw-2861	589	21	for	for	ADP
taxlaw-2861	589	22	investors	investor	NOUN
taxlaw-2861	589	23	’	'	PUNCT
taxlaw-2861	589	24	capital	capital	NOUN
taxlaw-2861	589	25	.	.	PUNCT
taxlaw-2861	590	1	169	169	NUM
taxlaw-2861	590	2	i.r.c	i.r.c	NOUN
taxlaw-2861	590	3	.	.	PUNCT
taxlaw-2861	591	1	§	§	PROPN
taxlaw-2861	591	2	1202	1202	NUM
taxlaw-2861	591	3	.	.	PUNCT
taxlaw-2861	592	1	170	170	NUM
taxlaw-2861	592	2	i.r.c	i.r.c	NOUN
taxlaw-2861	592	3	.	.	PUNCT
taxlaw-2861	593	1	§	§	PROPN
taxlaw-2861	593	2	1(h)(4	1(h)(4	NUM
taxlaw-2861	593	3	)	)	PUNCT
taxlaw-2861	593	4	.	.	PUNCT
taxlaw-2861	594	1	171	171	NUM
taxlaw-2861	594	2	bittker	bittker	PROPN
taxlaw-2861	594	3	&	&	CCONJ
taxlaw-2861	594	4	lokken	lokken	PROPN
taxlaw-2861	594	5	,	,	PUNCT
taxlaw-2861	594	6	supra	supra	PROPN
taxlaw-2861	594	7	note	note	NOUN
taxlaw-2861	594	8	98	98	NUM
taxlaw-2861	594	9	,	,	PUNCT
taxlaw-2861	594	10	at	at	ADP
taxlaw-2861	594	11	¶	¶	PROPN
taxlaw-2861	594	12	45.3	45.3	NUM
taxlaw-2861	594	13	(	(	PUNCT
taxlaw-2861	594	14	2017	2017	NUM
taxlaw-2861	594	15	)	)	PUNCT
taxlaw-2861	594	16	.	.	PUNCT
taxlaw-2861	595	1	172	172	NUM
taxlaw-2861	595	2	h.r	h.r	PROPN
taxlaw-2861	595	3	.	.	PROPN
taxlaw-2861	595	4	rep	rep	PROPN
taxlaw-2861	595	5	.	.	PROPN
taxlaw-2861	595	6	no	no	PROPN
taxlaw-2861	595	7	.	.	NOUN
taxlaw-2861	595	8	111	111	NUM
taxlaw-2861	595	9	,	,	PUNCT
taxlaw-2861	595	10	103d	103d	NUM
taxlaw-2861	595	11	cong	cong	NOUN
taxlaw-2861	595	12	.	.	PUNCT
taxlaw-2861	595	13	,	,	PUNCT
taxlaw-2861	595	14	1st	1st	ADJ
taxlaw-2861	595	15	sess	sess	NOUN
taxlaw-2861	595	16	.	.	PUNCT
taxlaw-2861	595	17	,	,	PUNCT
taxlaw-2861	595	18	at	at	ADP
taxlaw-2861	595	19	600	600	NUM
taxlaw-2861	595	20	(	(	PUNCT
taxlaw-2861	595	21	1993	1993	NUM
taxlaw-2861	595	22	)	)	PUNCT
taxlaw-2861	595	23	.	.	PUNCT
taxlaw-2861	596	1	2017	2017	NUM
taxlaw-2861	596	2	]	]	PUNCT
taxlaw-2861	596	3	social	social	ADJ
taxlaw-2861	596	4	impact	impact	NOUN
taxlaw-2861	596	5	bonds	bond	NOUN
taxlaw-2861	596	6	167	167	NUM
taxlaw-2861	596	7	b.	b.	PROPN
taxlaw-2861	596	8	tax	tax	NOUN
taxlaw-2861	596	9	exemption	exemption	NOUN
taxlaw-2861	596	10	a	a	DET
taxlaw-2861	596	11	second	second	ADJ
taxlaw-2861	596	12	option	option	NOUN
taxlaw-2861	596	13	is	be	AUX
taxlaw-2861	596	14	to	to	PART
taxlaw-2861	596	15	exempt	exempt	VERB
taxlaw-2861	596	16	from	from	ADP
taxlaw-2861	596	17	taxation	taxation	NOUN
taxlaw-2861	596	18	any	any	DET
taxlaw-2861	596	19	gain	gain	NOUN
taxlaw-2861	596	20	that	that	SCONJ
taxlaw-2861	596	21	the	the	DET
taxlaw-2861	596	22	investor	investor	NOUN
taxlaw-2861	596	23	realizes	realize	VERB
taxlaw-2861	596	24	from	from	ADP
taxlaw-2861	596	25	its	its	PRON
taxlaw-2861	596	26	sib	sib	NOUN
taxlaw-2861	596	27	investment.173	investment.173	PROPN
taxlaw-2861	596	28	a	a	DET
taxlaw-2861	596	29	similar	similar	ADJ
taxlaw-2861	596	30	tax	tax	NOUN
taxlaw-2861	596	31	exemption	exemption	NOUN
taxlaw-2861	596	32	currently	currently	ADV
taxlaw-2861	596	33	exists	exist	VERB
taxlaw-2861	596	34	for	for	ADP
taxlaw-2861	596	35	the	the	DET
taxlaw-2861	596	36	interest	interest	NOUN
taxlaw-2861	596	37	earned	earn	VERB
taxlaw-2861	596	38	on	on	ADP
taxlaw-2861	596	39	state	state	NOUN
taxlaw-2861	596	40	or	or	CCONJ
taxlaw-2861	596	41	local	local	ADJ
taxlaw-2861	596	42	bonds.174	bonds.174	ADV
taxlaw-2861	596	43	the	the	DET
taxlaw-2861	596	44	federal	federal	ADJ
taxlaw-2861	596	45	income	income	NOUN
taxlaw-2861	596	46	tax	tax	NOUN
taxlaw-2861	596	47	exemption	exemption	NOUN
taxlaw-2861	596	48	for	for	ADP
taxlaw-2861	596	49	the	the	DET
taxlaw-2861	596	50	interest	interest	NOUN
taxlaw-2861	596	51	earned	earn	VERB
taxlaw-2861	596	52	on	on	ADP
taxlaw-2861	596	53	municipal	municipal	ADJ
taxlaw-2861	596	54	bonds	bond	NOUN
taxlaw-2861	596	55	has	have	AUX
taxlaw-2861	596	56	been	be	AUX
taxlaw-2861	596	57	a	a	DET
taxlaw-2861	596	58	part	part	NOUN
taxlaw-2861	596	59	of	of	ADP
taxlaw-2861	596	60	the	the	DET
taxlaw-2861	596	61	federal	federal	ADJ
taxlaw-2861	596	62	tax	tax	NOUN
taxlaw-2861	596	63	landscape	landscape	NOUN
taxlaw-2861	596	64	since	since	SCONJ
taxlaw-2861	596	65	the	the	DET
taxlaw-2861	596	66	enactment	enactment	NOUN
taxlaw-2861	596	67	of	of	ADP
taxlaw-2861	596	68	the	the	DET
taxlaw-2861	596	69	first	first	ADJ
taxlaw-2861	596	70	federal	federal	ADJ
taxlaw-2861	596	71	income	income	NOUN
taxlaw-2861	596	72	tax.175	tax.175	NOUN
taxlaw-2861	596	73	for	for	ADP
taxlaw-2861	596	74	the	the	DET
taxlaw-2861	596	75	reasons	reason	NOUN
taxlaw-2861	596	76	detailed	detail	VERB
taxlaw-2861	596	77	below	below	ADV
taxlaw-2861	596	78	,	,	PUNCT
taxlaw-2861	596	79	this	this	DET
taxlaw-2861	596	80	section	section	NOUN
taxlaw-2861	596	81	concludes	conclude	VERB
taxlaw-2861	596	82	that	that	SCONJ
taxlaw-2861	596	83	expanding	expand	VERB
taxlaw-2861	596	84	the	the	DET
taxlaw-2861	596	85	list	list	NOUN
taxlaw-2861	596	86	of	of	ADP
taxlaw-2861	596	87	activities	activity	NOUN
taxlaw-2861	596	88	that	that	PRON
taxlaw-2861	596	89	qualify	qualify	VERB
taxlaw-2861	596	90	as	as	ADP
taxlaw-2861	596	91	tax	tax	NOUN
taxlaw-2861	596	92	-	-	PUNCT
taxlaw-2861	596	93	exempt	exempt	ADJ
taxlaw-2861	596	94	private	private	ADJ
taxlaw-2861	596	95	activity	activity	NOUN
taxlaw-2861	596	96	bonds	bond	NOUN
taxlaw-2861	596	97	to	to	PART
taxlaw-2861	596	98	include	include	VERB
taxlaw-2861	596	99	the	the	DET
taxlaw-2861	596	100	types	type	NOUN
taxlaw-2861	596	101	of	of	ADP
taxlaw-2861	596	102	social	social	ADJ
taxlaw-2861	596	103	services	service	NOUN
taxlaw-2861	596	104	supported	support	VERB
taxlaw-2861	596	105	by	by	ADP
taxlaw-2861	596	106	sibs	sib	NOUN
taxlaw-2861	596	107	is	be	AUX
taxlaw-2861	596	108	conceptually	conceptually	ADV
taxlaw-2861	596	109	consistent	consistent	ADJ
taxlaw-2861	596	110	with	with	ADP
taxlaw-2861	596	111	the	the	DET
taxlaw-2861	596	112	rationale	rationale	NOUN
taxlaw-2861	596	113	commonly	commonly	ADV
taxlaw-2861	596	114	given	give	VERB
taxlaw-2861	596	115	for	for	ADP
taxlaw-2861	596	116	this	this	DET
taxlaw-2861	596	117	tax	tax	NOUN
taxlaw-2861	596	118	preference	preference	NOUN
taxlaw-2861	596	119	.	.	PUNCT
taxlaw-2861	597	1	in	in	ADP
taxlaw-2861	597	2	particular	particular	ADJ
taxlaw-2861	597	3	,	,	PUNCT
taxlaw-2861	597	4	the	the	DET
taxlaw-2861	597	5	primary	primary	ADJ
taxlaw-2861	597	6	rationale	rationale	NOUN
taxlaw-2861	597	7	currently	currently	ADV
taxlaw-2861	597	8	given	give	VERB
taxlaw-2861	597	9	for	for	ADP
taxlaw-2861	597	10	the	the	DET
taxlaw-2861	597	11	tax	tax	NOUN
taxlaw-2861	597	12	exemption	exemption	NOUN
taxlaw-2861	597	13	of	of	ADP
taxlaw-2861	597	14	the	the	DET
taxlaw-2861	597	15	interest	interest	NOUN
taxlaw-2861	597	16	on	on	ADP
taxlaw-2861	597	17	state	state	NOUN
taxlaw-2861	597	18	and	and	CCONJ
taxlaw-2861	597	19	local	local	ADJ
taxlaw-2861	597	20	bonds	bond	NOUN
taxlaw-2861	597	21	is	be	AUX
taxlaw-2861	597	22	that	that	SCONJ
taxlaw-2861	597	23	the	the	DET
taxlaw-2861	597	24	tax	tax	NOUN
taxlaw-2861	597	25	exemption	exemption	NOUN
taxlaw-2861	597	26	“	"	PUNCT
taxlaw-2861	597	27	encourages	encourage	VERB
taxlaw-2861	597	28	governments	government	NOUN
taxlaw-2861	597	29	to	to	PART
taxlaw-2861	597	30	provide	provide	VERB
taxlaw-2861	597	31	the	the	DET
taxlaw-2861	597	32	optimal	optimal	ADJ
taxlaw-2861	597	33	amount	amount	NOUN
taxlaw-2861	597	34	of	of	ADP
taxlaw-2861	597	35	public	public	ADJ
taxlaw-2861	597	36	services	service	NOUN
taxlaw-2861	597	37	.	.	PUNCT
taxlaw-2861	597	38	”176	”176	PUNCT
taxlaw-2861	598	1	according	accord	VERB
taxlaw-2861	598	2	to	to	ADP
taxlaw-2861	598	3	this	this	DET
taxlaw-2861	598	4	economic	economic	ADJ
taxlaw-2861	598	5	theory	theory	NOUN
taxlaw-2861	598	6	,	,	PUNCT
taxlaw-2861	598	7	without	without	ADP
taxlaw-2861	598	8	this	this	DET
taxlaw-2861	598	9	exemption	exemption	NOUN
taxlaw-2861	598	10	,	,	PUNCT
taxlaw-2861	598	11	state	state	NOUN
taxlaw-2861	598	12	and	and	CCONJ
taxlaw-2861	598	13	localities	locality	NOUN
taxlaw-2861	598	14	may	may	AUX
taxlaw-2861	598	15	be	be	AUX
taxlaw-2861	598	16	unwilling	unwilling	ADJ
taxlaw-2861	598	17	to	to	PART
taxlaw-2861	598	18	undertake	undertake	VERB
taxlaw-2861	598	19	projects	project	NOUN
taxlaw-2861	598	20	which	which	PRON
taxlaw-2861	598	21	benefit	benefit	VERB
taxlaw-2861	598	22	nonresidents	nonresident	NOUN
taxlaw-2861	598	23	who	who	PRON
taxlaw-2861	598	24	pay	pay	VERB
taxlaw-2861	598	25	minimal	minimal	ADJ
taxlaw-2861	598	26	tax	tax	NOUN
taxlaw-2861	598	27	in	in	ADP
taxlaw-2861	598	28	that	that	DET
taxlaw-2861	598	29	jurisdiction.177	jurisdiction.177	NOUN
taxlaw-2861	598	30	this	this	DET
taxlaw-2861	598	31	tax	tax	NOUN
taxlaw-2861	598	32	exemption	exemption	NOUN
taxlaw-2861	598	33	addresses	address	VERB
taxlaw-2861	598	34	this	this	DET
taxlaw-2861	598	35	issue	issue	NOUN
taxlaw-2861	598	36	by	by	ADP
taxlaw-2861	598	37	lowering	lower	VERB
taxlaw-2861	598	38	the	the	DET
taxlaw-2861	598	39	cost	cost	NOUN
taxlaw-2861	598	40	of	of	ADP
taxlaw-2861	598	41	borrowing	borrow	VERB
taxlaw-2861	598	42	for	for	ADP
taxlaw-2861	598	43	state	state	NOUN
taxlaw-2861	598	44	and	and	CCONJ
taxlaw-2861	598	45	local	local	ADJ
taxlaw-2861	598	46	governments	government	NOUN
taxlaw-2861	598	47	,	,	PUNCT
taxlaw-2861	598	48	which	which	PRON
taxlaw-2861	598	49	in	in	ADP
taxlaw-2861	598	50	turn	turn	NOUN
taxlaw-2861	598	51	incentivizes	incentivize	VERB
taxlaw-2861	598	52	more	more	ADJ
taxlaw-2861	598	53	investment	investment	NOUN
taxlaw-2861	598	54	in	in	ADP
taxlaw-2861	598	55	infrastructure	infrastructure	NOUN
taxlaw-2861	598	56	and	and	CCONJ
taxlaw-2861	598	57	other	other	ADJ
taxlaw-2861	598	58	local	local	ADJ
taxlaw-2861	598	59	projects	project	NOUN
taxlaw-2861	598	60	,	,	PUNCT
taxlaw-2861	598	61	regardless	regardless	ADV
taxlaw-2861	598	62	of	of	ADP
taxlaw-2861	598	63	who	who	PRON
taxlaw-2861	598	64	benefits.178	benefits.178	ADV
taxlaw-2861	598	65	specifically	specifically	ADV
taxlaw-2861	598	66	,	,	PUNCT
taxlaw-2861	598	67	the	the	DET
taxlaw-2861	598	68	tax	tax	NOUN
taxlaw-2861	598	69	exemption	exemption	NOUN
taxlaw-2861	598	70	enables	enable	VERB
taxlaw-2861	598	71	state	state	NOUN
taxlaw-2861	598	72	and	and	CCONJ
taxlaw-2861	598	73	localities	locality	NOUN
taxlaw-2861	598	74	to	to	PART
taxlaw-2861	598	75	offer	offer	VERB
taxlaw-2861	598	76	a	a	DET
taxlaw-2861	598	77	lower	low	ADJ
taxlaw-2861	598	78	rate	rate	NOUN
taxlaw-2861	598	79	of	of	ADP
taxlaw-2861	598	80	return	return	NOUN
taxlaw-2861	598	81	than	than	ADP
taxlaw-2861	598	82	corporate	corporate	ADJ
taxlaw-2861	598	83	debt	debt	NOUN
taxlaw-2861	598	84	and	and	CCONJ
taxlaw-2861	598	85	still	still	ADV
taxlaw-2861	598	86	attract	attract	VERB
taxlaw-2861	598	87	investors	investor	NOUN
taxlaw-2861	598	88	who	who	PRON
taxlaw-2861	598	89	seek	seek	VERB
taxlaw-2861	598	90	to	to	PART
taxlaw-2861	598	91	maximize	maximize	VERB
taxlaw-2861	598	92	their	their	PRON
taxlaw-2861	598	93	after	after	ADP
taxlaw-2861	598	94	-	-	PUNCT
taxlaw-2861	598	95	tax	tax	NOUN
taxlaw-2861	598	96	returns.179	returns.179	NOUN
taxlaw-2861	598	97	as	as	ADP
taxlaw-2861	598	98	a	a	DET
taxlaw-2861	598	99	result	result	NOUN
taxlaw-2861	598	100	,	,	PUNCT
taxlaw-2861	598	101	by	by	ADP
taxlaw-2861	598	102	exempting	exempt	VERB
taxlaw-2861	598	103	interest	interest	NOUN
taxlaw-2861	598	104	on	on	ADP
taxlaw-2861	598	105	state	state	NOUN
taxlaw-2861	598	106	and	and	CCONJ
taxlaw-2861	598	107	local	local	ADJ
taxlaw-2861	598	108	bonds	bond	NOUN
taxlaw-2861	598	109	,	,	PUNCT
taxlaw-2861	598	110	the	the	DET
taxlaw-2861	598	111	federal	federal	ADJ
taxlaw-2861	598	112	government	government	NOUN
taxlaw-2861	598	113	encourages	encourage	VERB
taxlaw-2861	598	114	public	public	ADJ
taxlaw-2861	598	115	projects	project	NOUN
taxlaw-2861	598	116	,	,	PUNCT
taxlaw-2861	598	117	which	which	PRON
taxlaw-2861	598	118	also	also	ADV
taxlaw-2861	598	119	have	have	VERB
taxlaw-2861	598	120	the	the	DET
taxlaw-2861	598	121	added	add	VERB
taxlaw-2861	598	122	benefit	benefit	NOUN
taxlaw-2861	598	123	of	of	ADP
taxlaw-2861	598	124	creating	create	VERB
taxlaw-2861	598	125	jobs.180	jobs.180	PROPN
taxlaw-2861	598	126	this	this	DET
taxlaw-2861	598	127	same	same	ADJ
taxlaw-2861	598	128	line	line	NOUN
taxlaw-2861	598	129	of	of	ADP
taxlaw-2861	598	130	reasoning	reasoning	NOUN
taxlaw-2861	598	131	applies	apply	VERB
taxlaw-2861	598	132	in	in	ADP
taxlaw-2861	598	133	the	the	DET
taxlaw-2861	598	134	sib	sib	NOUN
taxlaw-2861	598	135	context	context	NOUN
taxlaw-2861	598	136	.	.	PUNCT
taxlaw-2861	599	1	state	state	NOUN
taxlaw-2861	599	2	and	and	CCONJ
taxlaw-2861	599	3	local	local	ADJ
taxlaw-2861	599	4	governments	government	NOUN
taxlaw-2861	599	5	are	be	AUX
taxlaw-2861	599	6	generally	generally	ADV
taxlaw-2861	599	7	responsible	responsible	ADJ
taxlaw-2861	599	8	for	for	ADP
taxlaw-2861	599	9	funding	fund	VERB
taxlaw-2861	599	10	various	various	ADJ
taxlaw-2861	599	11	social	social	ADJ
taxlaw-2861	599	12	services	service	NOUN
taxlaw-2861	599	13	,	,	PUNCT
taxlaw-2861	599	14	but	but	CCONJ
taxlaw-2861	599	15	may	may	AUX
taxlaw-2861	599	16	be	be	AUX
taxlaw-2861	599	17	unwilling	unwilling	ADJ
taxlaw-2861	599	18	to	to	PART
taxlaw-2861	599	19	address	address	VERB
taxlaw-2861	599	20	certain	certain	ADJ
taxlaw-2861	599	21	social	social	ADJ
taxlaw-2861	599	22	problems	problem	NOUN
taxlaw-2861	599	23	because	because	SCONJ
taxlaw-2861	599	24	they	they	PRON
taxlaw-2861	599	25	are	be	AUX
taxlaw-2861	599	26	politically	politically	ADV
taxlaw-2861	599	27	unpopular	unpopular	ADJ
taxlaw-2861	599	28	,	,	PUNCT
taxlaw-2861	599	29	risky	risky	ADJ
taxlaw-2861	599	30	,	,	PUNCT
taxlaw-2861	599	31	or	or	CCONJ
taxlaw-2861	599	32	expensive	expensive	ADJ
taxlaw-2861	599	33	.	.	PUNCT
taxlaw-2861	600	1	181	181	NUM
taxlaw-2861	600	2	often	often	ADV
taxlaw-2861	600	3	,	,	PUNCT
taxlaw-2861	600	4	these	these	DET
taxlaw-2861	600	5	types	type	NOUN
taxlaw-2861	600	6	of	of	ADP
taxlaw-2861	600	7	programs	program	NOUN
taxlaw-2861	600	8	target	target	VERB
taxlaw-2861	600	9	the	the	DET
taxlaw-2861	600	10	poor	poor	ADJ
taxlaw-2861	600	11	and	and	CCONJ
taxlaw-2861	600	12	marginalized	marginalize	VERB
taxlaw-2861	600	13	populations	population	NOUN
taxlaw-2861	600	14	,	,	PUNCT
taxlaw-2861	600	15	involve	involve	VERB
taxlaw-2861	600	16	high	high	ADJ
taxlaw-2861	600	17	upfront	upfront	ADJ
taxlaw-2861	600	18	costs	cost	NOUN
taxlaw-2861	600	19	,	,	PUNCT
taxlaw-2861	600	20	result	result	VERB
taxlaw-2861	600	21	in	in	ADP
taxlaw-2861	600	22	future	future	NOUN
taxlaw-2861	600	23	,	,	PUNCT
taxlaw-2861	600	24	rather	rather	ADV
taxlaw-2861	600	25	than	than	ADP
taxlaw-2861	600	26	immediate	immediate	ADJ
taxlaw-2861	600	27	,	,	PUNCT
taxlaw-2861	600	28	cost	cost	NOUN
taxlaw-2861	600	29	savings	saving	NOUN
taxlaw-2861	600	30	,	,	PUNCT
taxlaw-2861	600	31	and	and	CCONJ
taxlaw-2861	600	32	may	may	AUX
taxlaw-2861	600	33	require	require	VERB
taxlaw-2861	600	34	the	the	DET
taxlaw-2861	600	35	use	use	NOUN
taxlaw-2861	600	36	of	of	ADP
taxlaw-2861	600	37	innovative	innovative	ADJ
taxlaw-2861	600	38	,	,	PUNCT
taxlaw-2861	600	39	untested	untested	ADJ
taxlaw-2861	600	40	programs.182	programs.182	NOUN
taxlaw-2861	600	41	as	as	ADP
taxlaw-2861	600	42	a	a	DET
taxlaw-2861	600	43	result	result	NOUN
taxlaw-2861	600	44	,	,	PUNCT
taxlaw-2861	600	45	state	state	NOUN
taxlaw-2861	600	46	173	173	NUM
taxlaw-2861	600	47	even	even	ADV
taxlaw-2861	600	48	though	though	SCONJ
taxlaw-2861	600	49	the	the	DET
taxlaw-2861	600	50	proceeds	proceed	NOUN
taxlaw-2861	600	51	of	of	ADP
taxlaw-2861	600	52	certain	certain	ADJ
taxlaw-2861	600	53	sib	sib	NOUN
taxlaw-2861	600	54	arrangements	arrangement	NOUN
taxlaw-2861	600	55	may	may	AUX
taxlaw-2861	600	56	possibly	possibly	ADV
taxlaw-2861	600	57	qualify	qualify	VERB
taxlaw-2861	600	58	for	for	ADP
taxlaw-2861	600	59	tax	tax	NOUN
taxlaw-2861	600	60	-	-	PUNCT
taxlaw-2861	600	61	exempt	exempt	ADJ
taxlaw-2861	600	62	treatment	treatment	NOUN
taxlaw-2861	600	63	,	,	PUNCT
taxlaw-2861	600	64	the	the	DET
taxlaw-2861	600	65	inherent	inherent	ADJ
taxlaw-2861	600	66	uncertainties	uncertainty	NOUN
taxlaw-2861	600	67	involved	involve	VERB
taxlaw-2861	600	68	in	in	ADP
taxlaw-2861	600	69	determining	determine	VERB
taxlaw-2861	600	70	whether	whether	SCONJ
taxlaw-2861	600	71	the	the	DET
taxlaw-2861	600	72	instrument	instrument	NOUN
taxlaw-2861	600	73	qualifies	qualify	VERB
taxlaw-2861	600	74	for	for	ADP
taxlaw-2861	600	75	this	this	DET
taxlaw-2861	600	76	tax	tax	NOUN
taxlaw-2861	600	77	benefit	benefit	NOUN
taxlaw-2861	600	78	may	may	AUX
taxlaw-2861	600	79	deter	deter	VERB
taxlaw-2861	600	80	qualified	qualified	ADJ
taxlaw-2861	600	81	investors	investor	NOUN
taxlaw-2861	600	82	from	from	ADP
taxlaw-2861	600	83	claiming	claim	VERB
taxlaw-2861	600	84	the	the	DET
taxlaw-2861	600	85	exemption	exemption	NOUN
taxlaw-2861	600	86	or	or	CCONJ
taxlaw-2861	600	87	potential	potential	ADJ
taxlaw-2861	600	88	investors	investor	NOUN
taxlaw-2861	600	89	from	from	ADP
taxlaw-2861	600	90	investing	invest	VERB
taxlaw-2861	600	91	in	in	ADP
taxlaw-2861	600	92	sibs	sib	NOUN
taxlaw-2861	600	93	.	.	PUNCT
taxlaw-2861	601	1	thus	thus	ADV
taxlaw-2861	601	2	,	,	PUNCT
taxlaw-2861	601	3	new	new	ADJ
taxlaw-2861	601	4	legislation	legislation	NOUN
taxlaw-2861	601	5	specifically	specifically	ADV
taxlaw-2861	601	6	including	include	VERB
taxlaw-2861	601	7	sibs	sib	NOUN
taxlaw-2861	601	8	as	as	SCONJ
taxlaw-2861	601	9	tax	tax	NOUN
taxlaw-2861	601	10	-	-	PUNCT
taxlaw-2861	601	11	exempt	exempt	ADJ
taxlaw-2861	601	12	instruments	instrument	NOUN
taxlaw-2861	601	13	would	would	AUX
taxlaw-2861	601	14	be	be	AUX
taxlaw-2861	601	15	more	more	ADV
taxlaw-2861	601	16	effective	effective	ADJ
taxlaw-2861	601	17	in	in	ADP
taxlaw-2861	601	18	treating	treat	VERB
taxlaw-2861	601	19	sib	sib	NOUN
taxlaw-2861	601	20	investments	investment	NOUN
taxlaw-2861	601	21	in	in	ADP
taxlaw-2861	601	22	parity	parity	NOUN
taxlaw-2861	601	23	to	to	ADP
taxlaw-2861	601	24	municipal	municipal	ADJ
taxlaw-2861	601	25	bond	bond	NOUN
taxlaw-2861	601	26	investments	investment	NOUN
taxlaw-2861	601	27	.	.	PUNCT
taxlaw-2861	602	1	174	174	NUM
taxlaw-2861	602	2	i.r.c	i.r.c	NOUN
taxlaw-2861	602	3	.	.	PUNCT
taxlaw-2861	603	1	§	§	PROPN
taxlaw-2861	603	2	103	103	NUM
taxlaw-2861	603	3	.	.	PUNCT
taxlaw-2861	603	4	175	175	NUM
taxlaw-2861	603	5	greenberg	greenberg	PROPN
taxlaw-2861	603	6	,	,	PUNCT
taxlaw-2861	603	7	supra	supra	PROPN
taxlaw-2861	603	8	note	note	PROPN
taxlaw-2861	603	9	147	147	NUM
taxlaw-2861	603	10	,	,	PUNCT
taxlaw-2861	603	11	at	at	ADP
taxlaw-2861	603	12	2	2	NUM
taxlaw-2861	603	13	;	;	PUNCT
taxlaw-2861	603	14	revenue	revenue	NOUN
taxlaw-2861	603	15	act	act	NOUN
taxlaw-2861	603	16	of	of	ADP
taxlaw-2861	603	17	1913	1913	NUM
taxlaw-2861	603	18	,	,	PUNCT
taxlaw-2861	603	19	38	38	NUM
taxlaw-2861	603	20	stat	stat	NOUN
taxlaw-2861	603	21	.	.	PUNCT
taxlaw-2861	604	1	114	114	NUM
taxlaw-2861	604	2	,	,	PUNCT
taxlaw-2861	604	3	167–68	167–68	NUM
taxlaw-2861	604	4	.	.	PROPN
taxlaw-2861	604	5	176	176	NUM
taxlaw-2861	604	6	steven	steven	PROPN
taxlaw-2861	604	7	maguire	maguire	PROPN
taxlaw-2861	604	8	&	&	CCONJ
taxlaw-2861	604	9	jeffrey	jeffrey	PROPN
taxlaw-2861	604	10	stupak	stupak	PROPN
taxlaw-2861	604	11	,	,	PUNCT
taxlaw-2861	604	12	cong	cong	PROPN
taxlaw-2861	604	13	.	.	PUNCT
taxlaw-2861	605	1	research	research	NOUN
taxlaw-2861	605	2	serv	serv	PROPN
taxlaw-2861	605	3	.	.	PROPN
taxlaw-2861	605	4	,	,	PUNCT
taxlaw-2861	605	5	rl30638	rl30638	PROPN
taxlaw-2861	605	6	,	,	PUNCT
taxlaw-2861	605	7	tax	tax	NOUN
taxlaw-2861	605	8	-	-	PUNCT
taxlaw-2861	605	9	exempt	exempt	ADJ
taxlaw-2861	605	10	bonds	bond	NOUN
taxlaw-2861	605	11	:	:	PUNCT
taxlaw-2861	605	12	a	a	DET
taxlaw-2861	605	13	description	description	NOUN
taxlaw-2861	605	14	of	of	ADP
taxlaw-2861	605	15	state	state	NOUN
taxlaw-2861	605	16	and	and	CCONJ
taxlaw-2861	605	17	local	local	ADJ
taxlaw-2861	605	18	government	government	NOUN
taxlaw-2861	605	19	debt	debt	NOUN
taxlaw-2861	605	20	(	(	PUNCT
taxlaw-2861	605	21	dec	dec	PROPN
taxlaw-2861	605	22	.	.	PROPN
taxlaw-2861	605	23	23	23	NUM
taxlaw-2861	605	24	,	,	PUNCT
taxlaw-2861	605	25	2016	2016	NUM
taxlaw-2861	605	26	)	)	PUNCT
taxlaw-2861	605	27	.	.	PUNCT
taxlaw-2861	606	1	177	177	NUM
taxlaw-2861	607	1	i	i	PRON
taxlaw-2861	607	2	d.	d.	PROPN
taxlaw-2861	607	3	178	178	NUM
taxlaw-2861	608	1	i	i	PRON
taxlaw-2861	608	2	d.	d.	PROPN
taxlaw-2861	608	3	in	in	ADP
taxlaw-2861	608	4	other	other	ADJ
taxlaw-2861	608	5	words	word	NOUN
taxlaw-2861	608	6	,	,	PUNCT
taxlaw-2861	608	7	the	the	DET
taxlaw-2861	608	8	current	current	ADJ
taxlaw-2861	608	9	justification	justification	NOUN
taxlaw-2861	608	10	for	for	ADP
taxlaw-2861	608	11	the	the	DET
taxlaw-2861	608	12	tax	tax	NOUN
taxlaw-2861	608	13	exemption	exemption	NOUN
taxlaw-2861	608	14	is	be	AUX
taxlaw-2861	608	15	that	that	SCONJ
taxlaw-2861	608	16	by	by	ADP
taxlaw-2861	608	17	subsidizing	subsidize	VERB
taxlaw-2861	608	18	some	some	DET
taxlaw-2861	608	19	borrowing	borrowing	NOUN
taxlaw-2861	608	20	by	by	ADP
taxlaw-2861	608	21	state	state	NOUN
taxlaw-2861	608	22	and	and	CCONJ
taxlaw-2861	608	23	local	local	ADJ
taxlaw-2861	608	24	governments	government	NOUN
taxlaw-2861	608	25	,	,	PUNCT
taxlaw-2861	608	26	the	the	DET
taxlaw-2861	608	27	federal	federal	ADJ
taxlaw-2861	608	28	government	government	NOUN
taxlaw-2861	608	29	is	be	AUX
taxlaw-2861	608	30	able	able	ADJ
taxlaw-2861	608	31	to	to	PART
taxlaw-2861	608	32	incentivize	incentivize	VERB
taxlaw-2861	608	33	these	these	DET
taxlaw-2861	608	34	governments	government	NOUN
taxlaw-2861	608	35	to	to	PART
taxlaw-2861	608	36	invest	invest	VERB
taxlaw-2861	608	37	in	in	ADP
taxlaw-2861	608	38	projects	project	NOUN
taxlaw-2861	608	39	that	that	PRON
taxlaw-2861	608	40	the	the	DET
taxlaw-2861	608	41	government	government	NOUN
taxlaw-2861	608	42	would	would	AUX
taxlaw-2861	608	43	otherwise	otherwise	ADV
taxlaw-2861	608	44	not	not	PART
taxlaw-2861	608	45	invest	invest	VERB
taxlaw-2861	608	46	in	in	ADP
taxlaw-2861	608	47	,	,	PUNCT
taxlaw-2861	608	48	because	because	SCONJ
taxlaw-2861	608	49	they	they	PRON
taxlaw-2861	608	50	benefit	benefit	VERB
taxlaw-2861	608	51	non	non	NOUN
taxlaw-2861	608	52	-	-	NOUN
taxlaw-2861	608	53	residents	resident	NOUN
taxlaw-2861	608	54	who	who	PRON
taxlaw-2861	608	55	pay	pay	VERB
taxlaw-2861	608	56	minimal	minimal	ADJ
taxlaw-2861	608	57	tax	tax	NOUN
taxlaw-2861	608	58	in	in	ADP
taxlaw-2861	608	59	that	that	DET
taxlaw-2861	608	60	jurisdiction	jurisdiction	NOUN
taxlaw-2861	608	61	.	.	PUNCT
taxlaw-2861	609	1	179	179	NUM
taxlaw-2861	610	1	i	i	PRON
taxlaw-2861	610	2	d.	d.	PROPN
taxlaw-2861	610	3	;	;	PUNCT
taxlaw-2861	610	4	greenberg	greenberg	PROPN
taxlaw-2861	610	5	,	,	PUNCT
taxlaw-2861	610	6	supra	supra	PROPN
taxlaw-2861	610	7	note	note	NOUN
taxlaw-2861	610	8	147	147	NUM
taxlaw-2861	610	9	.	.	NOUN
taxlaw-2861	611	1	180	180	NUM
taxlaw-2861	611	2	see	see	VERB
taxlaw-2861	611	3	andrew	andrew	PROPN
taxlaw-2861	611	4	ackerman	ackerman	PROPN
taxlaw-2861	611	5	,	,	PUNCT
taxlaw-2861	611	6	hundreds	hundred	NOUN
taxlaw-2861	611	7	of	of	ADP
taxlaw-2861	611	8	local	local	ADJ
taxlaw-2861	611	9	officials	official	NOUN
taxlaw-2861	611	10	defend	defend	VERB
taxlaw-2861	611	11	municipal	municipal	ADJ
taxlaw-2861	611	12	-	-	PUNCT
taxlaw-2861	611	13	bond	bond	NOUN
taxlaw-2861	611	14	tax	tax	NOUN
taxlaw-2861	611	15	exemption	exemption	NOUN
taxlaw-2861	611	16	,	,	PUNCT
taxlaw-2861	612	1	the	the	DET
taxlaw-2861	612	2	wall	wall	PROPN
taxlaw-2861	612	3	street	street	PROPN
taxlaw-2861	612	4	j.	j.	PROPN
taxlaw-2861	612	5	(	(	PUNCT
taxlaw-2861	612	6	march	march	PROPN
taxlaw-2861	612	7	1	1	NUM
taxlaw-2861	612	8	,	,	PUNCT
taxlaw-2861	612	9	2016	2016	NUM
taxlaw-2861	612	10	)	)	PUNCT
taxlaw-2861	612	11	,	,	PUNCT
taxlaw-2861	612	12	https://www.wsj.com/articles/hundreds-of-local-officials-defendmunicipal-bond-tax-exemption-1456830002	https://www.wsj.com/articles/hundreds-of-local-officials-defendmunicipal-bond-tax-exemption-1456830002	NOUN
taxlaw-2861	612	13	[	[	X
taxlaw-2861	612	14	https://perma.cc/tg7a-vum9	https://perma.cc/tg7a-vum9	X
taxlaw-2861	612	15	]	]	X
taxlaw-2861	612	16	.	.	PUNCT
taxlaw-2861	613	1	181	181	NUM
taxlaw-2861	613	2	see	see	VERB
taxlaw-2861	613	3	,	,	PUNCT
taxlaw-2861	613	4	e.g.	e.g.	ADV
taxlaw-2861	613	5	,	,	PUNCT
taxlaw-2861	613	6	slc	slc	PROPN
taxlaw-2861	613	7	faq	faq	PROPN
taxlaw-2861	613	8	,	,	PUNCT
taxlaw-2861	613	9	supra	supra	PROPN
taxlaw-2861	613	10	note	note	PROPN
taxlaw-2861	613	11	1	1	NUM
taxlaw-2861	613	12	;	;	PUNCT
taxlaw-2861	613	13	barajas	barajas	PROPN
taxlaw-2861	613	14	et	et	PROPN
taxlaw-2861	613	15	al	al	PROPN
taxlaw-2861	613	16	.	.	PROPN
taxlaw-2861	613	17	,	,	PUNCT
taxlaw-2861	613	18	supra	supra	PROPN
taxlaw-2861	613	19	note	note	PROPN
taxlaw-2861	613	20	15	15	NUM
taxlaw-2861	613	21	,	,	PUNCT
taxlaw-2861	613	22	at	at	ADP
taxlaw-2861	613	23	12	12	NUM
taxlaw-2861	613	24	,	,	PUNCT
taxlaw-2861	613	25	17	17	NUM
taxlaw-2861	613	26	;	;	PUNCT
taxlaw-2861	613	27	gustafsson	gustafsson	PROPN
taxlaw-2861	613	28	-	-	PUNCT
taxlaw-2861	613	29	wright	wright	PROPN
taxlaw-2861	613	30	,	,	PUNCT
taxlaw-2861	613	31	smith	smith	PROPN
taxlaw-2861	613	32	&	&	CCONJ
taxlaw-2861	613	33	gardiner	gardiner	PROPN
taxlaw-2861	613	34	,	,	PUNCT
taxlaw-2861	613	35	supra	supra	PROPN
taxlaw-2861	613	36	note	note	NOUN
taxlaw-2861	613	37	137	137	NUM
taxlaw-2861	613	38	;	;	PUNCT
taxlaw-2861	613	39	kohli	kohli	PROPN
taxlaw-2861	613	40	,	,	PUNCT
taxlaw-2861	613	41	besharov	besharov	PROPN
taxlaw-2861	613	42	&	&	CCONJ
taxlaw-2861	613	43	costa	costa	PROPN
taxlaw-2861	613	44	,	,	PUNCT
taxlaw-2861	613	45	supra	supra	PROPN
taxlaw-2861	613	46	note	note	PROPN
taxlaw-2861	613	47	7	7	NUM
taxlaw-2861	613	48	;	;	PUNCT
taxlaw-2861	613	49	liang	liang	PROPN
taxlaw-2861	613	50	,	,	PUNCT
taxlaw-2861	613	51	mansberger	mansberger	PROPN
taxlaw-2861	613	52	&	&	CCONJ
taxlaw-2861	613	53	spieler	spieler	PROPN
taxlaw-2861	613	54	,	,	PUNCT
taxlaw-2861	613	55	supra	supra	PROPN
taxlaw-2861	613	56	note	note	PROPN
taxlaw-2861	613	57	19	19	NUM
taxlaw-2861	613	58	,	,	PUNCT
taxlaw-2861	613	59	at	at	ADP
taxlaw-2861	613	60	273	273	NUM
taxlaw-2861	613	61	.	.	NOUN
taxlaw-2861	613	62	182	182	NUM
taxlaw-2861	613	63	see	see	VERB
taxlaw-2861	613	64	,	,	PUNCT
taxlaw-2861	613	65	e.g.	e.g.	ADV
taxlaw-2861	613	66	,	,	PUNCT
taxlaw-2861	613	67	mckinsey	mckinsey	PROPN
taxlaw-2861	613	68	&	&	CCONJ
taxlaw-2861	613	69	co.	co.	PROPN
taxlaw-2861	613	70	,	,	PUNCT
taxlaw-2861	613	71	supra	supra	PROPN
taxlaw-2861	613	72	note	note	PROPN
taxlaw-2861	613	73	11	11	NUM
taxlaw-2861	613	74	;	;	PUNCT
taxlaw-2861	613	75	slc	slc	PROPN
taxlaw-2861	613	76	faq	faq	PROPN
taxlaw-2861	613	77	,	,	PUNCT
taxlaw-2861	613	78	supra	supra	PROPN
taxlaw-2861	613	79	note	note	PROPN
taxlaw-2861	613	80	1	1	NUM
taxlaw-2861	613	81	;	;	PUNCT
taxlaw-2861	613	82	barajas	barajas	PROPN
taxlaw-2861	613	83	et	et	PROPN
taxlaw-2861	613	84	al	al	PROPN
taxlaw-2861	613	85	.	.	PROPN
taxlaw-2861	613	86	,	,	PUNCT
taxlaw-2861	613	87	supra	supra	PROPN
taxlaw-2861	613	88	note	note	PROPN
taxlaw-2861	613	89	15	15	NUM
taxlaw-2861	613	90	,	,	PUNCT
taxlaw-2861	613	91	at	at	ADP
taxlaw-2861	613	92	12	12	NUM
taxlaw-2861	613	93	,	,	PUNCT
taxlaw-2861	613	94	17	17	NUM
taxlaw-2861	613	95	;	;	PUNCT
taxlaw-2861	613	96	gustafsson	gustafsson	PROPN
taxlaw-2861	613	97	-	-	PUNCT
taxlaw-2861	613	98	wright	wright	PROPN
taxlaw-2861	613	99	,	,	PUNCT
taxlaw-2861	613	100	smith	smith	PROPN
taxlaw-2861	613	101	&	&	CCONJ
taxlaw-2861	613	102	gardiner	gardiner	PROPN
taxlaw-2861	613	103	,	,	PUNCT
taxlaw-2861	613	104	supra	supra	PROPN
taxlaw-2861	613	105	note	note	NOUN
taxlaw-2861	613	106	137	137	NUM
taxlaw-2861	613	107	;	;	PUNCT
taxlaw-2861	613	108	kohli	kohli	PROPN
taxlaw-2861	613	109	,	,	PUNCT
taxlaw-2861	613	110	besharov	besharov	PROPN
taxlaw-2861	613	111	&	&	CCONJ
taxlaw-2861	613	112	costa	costa	PROPN
taxlaw-2861	613	113	,	,	PUNCT
taxlaw-2861	613	114	supra	supra	PROPN
taxlaw-2861	613	115	note	note	PROPN
taxlaw-2861	613	116	7	7	NUM
taxlaw-2861	613	117	;	;	PUNCT
taxlaw-2861	613	118	168	168	NUM
taxlaw-2861	613	119	columbia	columbia	PROPN
taxlaw-2861	613	120	journal	journal	PROPN
taxlaw-2861	613	121	of	of	ADP
taxlaw-2861	613	122	tax	tax	NOUN
taxlaw-2861	613	123	law	law	NOUN
taxlaw-2861	613	124	[	[	X
taxlaw-2861	613	125	vol.9:141	vol.9:141	ADJ
taxlaw-2861	613	126	and	and	CCONJ
taxlaw-2861	613	127	local	local	ADJ
taxlaw-2861	613	128	governments	government	NOUN
taxlaw-2861	613	129	may	may	AUX
taxlaw-2861	613	130	underinvest	underinv	ADJ
taxlaw-2861	613	131	in	in	ADP
taxlaw-2861	613	132	the	the	DET
taxlaw-2861	613	133	optimal	optimal	ADJ
taxlaw-2861	613	134	amount	amount	NOUN
taxlaw-2861	613	135	and	and	CCONJ
taxlaw-2861	613	136	type	type	NOUN
taxlaw-2861	613	137	of	of	ADP
taxlaw-2861	613	138	social	social	ADJ
taxlaw-2861	613	139	services	service	NOUN
taxlaw-2861	613	140	.	.	PUNCT
taxlaw-2861	614	1	for	for	ADP
taxlaw-2861	614	2	instance	instance	NOUN
taxlaw-2861	614	3	,	,	PUNCT
taxlaw-2861	614	4	“	"	PUNCT
taxlaw-2861	614	5	despite	despite	SCONJ
taxlaw-2861	614	6	evidence	evidence	NOUN
taxlaw-2861	614	7	about	about	ADP
taxlaw-2861	614	8	the	the	DET
taxlaw-2861	614	9	effectiveness	effectiveness	NOUN
taxlaw-2861	614	10	of	of	ADP
taxlaw-2861	614	11	preventive	preventive	ADJ
taxlaw-2861	614	12	services	service	NOUN
taxlaw-2861	614	13	in	in	ADP
taxlaw-2861	614	14	areas	area	NOUN
taxlaw-2861	614	15	such	such	ADJ
taxlaw-2861	614	16	as	as	ADP
taxlaw-2861	614	17	health	health	NOUN
taxlaw-2861	614	18	care	care	NOUN
taxlaw-2861	614	19	,	,	PUNCT
taxlaw-2861	614	20	education	education	NOUN
taxlaw-2861	614	21	,	,	PUNCT
taxlaw-2861	614	22	and	and	CCONJ
taxlaw-2861	614	23	homelessness	homelessness	NOUN
taxlaw-2861	614	24	,	,	PUNCT
taxlaw-2861	614	25	budget	budget	NOUN
taxlaw-2861	614	26	officials	official	NOUN
taxlaw-2861	614	27	and	and	CCONJ
taxlaw-2861	614	28	appropriators	appropriator	NOUN
taxlaw-2861	614	29	infrequently	infrequently	ADV
taxlaw-2861	614	30	direct	direct	ADJ
taxlaw-2861	614	31	resources	resource	NOUN
taxlaw-2861	614	32	toward	toward	ADP
taxlaw-2861	614	33	them	they	PRON
taxlaw-2861	614	34	.	.	PUNCT
taxlaw-2861	614	35	”183	”183	PUNCT
taxlaw-2861	615	1	but	but	CCONJ
taxlaw-2861	615	2	by	by	ADP
taxlaw-2861	615	3	extending	extend	VERB
taxlaw-2861	615	4	the	the	DET
taxlaw-2861	615	5	tax	tax	NOUN
taxlaw-2861	615	6	exemption	exemption	NOUN
taxlaw-2861	615	7	to	to	ADP
taxlaw-2861	615	8	sibs	sib	NOUN
taxlaw-2861	615	9	,	,	PUNCT
taxlaw-2861	615	10	the	the	DET
taxlaw-2861	615	11	federal	federal	ADJ
taxlaw-2861	615	12	government	government	NOUN
taxlaw-2861	615	13	could	could	AUX
taxlaw-2861	615	14	potentially	potentially	ADV
taxlaw-2861	615	15	encourage	encourage	VERB
taxlaw-2861	615	16	more	more	ADJ
taxlaw-2861	615	17	private	private	ADJ
taxlaw-2861	615	18	investment	investment	NOUN
taxlaw-2861	615	19	in	in	ADP
taxlaw-2861	615	20	sibs	sib	NOUN
taxlaw-2861	615	21	,	,	PUNCT
taxlaw-2861	615	22	which	which	PRON
taxlaw-2861	615	23	would	would	AUX
taxlaw-2861	615	24	increase	increase	VERB
taxlaw-2861	615	25	the	the	DET
taxlaw-2861	615	26	availability	availability	NOUN
taxlaw-2861	615	27	of	of	ADP
taxlaw-2861	615	28	funds	fund	NOUN
taxlaw-2861	615	29	to	to	PART
taxlaw-2861	615	30	finance	finance	VERB
taxlaw-2861	615	31	these	these	DET
taxlaw-2861	615	32	types	type	NOUN
taxlaw-2861	615	33	of	of	ADP
taxlaw-2861	615	34	social	social	ADJ
taxlaw-2861	615	35	projects	project	NOUN
taxlaw-2861	615	36	and	and	CCONJ
taxlaw-2861	615	37	do	do	VERB
taxlaw-2861	615	38	so	so	ADV
taxlaw-2861	615	39	in	in	ADP
taxlaw-2861	615	40	a	a	DET
taxlaw-2861	615	41	manner	manner	NOUN
taxlaw-2861	615	42	that	that	PRON
taxlaw-2861	615	43	may	may	AUX
taxlaw-2861	615	44	more	more	ADV
taxlaw-2861	615	45	effectively	effectively	ADV
taxlaw-2861	615	46	address	address	VERB
taxlaw-2861	615	47	certain	certain	ADJ
taxlaw-2861	615	48	social	social	ADJ
taxlaw-2861	615	49	issues	issue	NOUN
taxlaw-2861	615	50	.	.	PUNCT
taxlaw-2861	616	1	it	it	PRON
taxlaw-2861	616	2	would	would	AUX
taxlaw-2861	616	3	also	also	ADV
taxlaw-2861	616	4	encourage	encourage	VERB
taxlaw-2861	616	5	cross	cross	ADJ
taxlaw-2861	616	6	-	-	NOUN
taxlaw-2861	616	7	collaboration	collaboration	ADJ
taxlaw-2861	616	8	,	,	PUNCT
taxlaw-2861	616	9	which	which	PRON
taxlaw-2861	616	10	is	be	AUX
taxlaw-2861	616	11	necessary	necessary	ADJ
taxlaw-2861	616	12	for	for	ADP
taxlaw-2861	616	13	adequately	adequately	ADV
taxlaw-2861	616	14	addressing	address	VERB
taxlaw-2861	616	15	certain	certain	ADJ
taxlaw-2861	616	16	challenging	challenging	ADJ
taxlaw-2861	616	17	social	social	ADJ
taxlaw-2861	616	18	issues.184	issues.184	VERB
taxlaw-2861	616	19	in	in	ADP
taxlaw-2861	616	20	addition	addition	NOUN
taxlaw-2861	616	21	,	,	PUNCT
taxlaw-2861	616	22	a	a	DET
taxlaw-2861	616	23	particular	particular	ADJ
taxlaw-2861	616	24	government	government	NOUN
taxlaw-2861	616	25	entity	entity	NOUN
taxlaw-2861	616	26	may	may	AUX
taxlaw-2861	616	27	be	be	AUX
taxlaw-2861	616	28	unwilling	unwilling	ADJ
taxlaw-2861	616	29	to	to	PART
taxlaw-2861	616	30	undertake	undertake	VERB
taxlaw-2861	616	31	certain	certain	ADJ
taxlaw-2861	616	32	sib	sib	NOUN
taxlaw-2861	616	33	-	-	PUNCT
taxlaw-2861	616	34	funded	fund	VERB
taxlaw-2861	616	35	projects	project	NOUN
taxlaw-2861	616	36	,	,	PUNCT
taxlaw-2861	616	37	because	because	SCONJ
taxlaw-2861	616	38	it	it	PRON
taxlaw-2861	616	39	provides	provide	VERB
taxlaw-2861	616	40	benefits	benefit	NOUN
taxlaw-2861	616	41	that	that	PRON
taxlaw-2861	616	42	extend	extend	VERB
taxlaw-2861	616	43	outside	outside	ADV
taxlaw-2861	616	44	of	of	ADP
taxlaw-2861	616	45	the	the	DET
taxlaw-2861	616	46	state	state	NOUN
taxlaw-2861	616	47	or	or	CCONJ
taxlaw-2861	616	48	local	local	ADJ
taxlaw-2861	616	49	jurisdiction	jurisdiction	NOUN
taxlaw-2861	616	50	where	where	SCONJ
taxlaw-2861	616	51	the	the	DET
taxlaw-2861	616	52	program	program	NOUN
taxlaw-2861	616	53	is	be	AUX
taxlaw-2861	616	54	implemented	implement	VERB
taxlaw-2861	616	55	.	.	PUNCT
taxlaw-2861	617	1	this	this	DET
taxlaw-2861	617	2	situation	situation	NOUN
taxlaw-2861	617	3	creates	create	VERB
taxlaw-2861	617	4	a	a	DET
taxlaw-2861	617	5	“	"	PUNCT
taxlaw-2861	617	6	diffuse	diffuse	ADJ
taxlaw-2861	617	7	benefit	benefit	NOUN
taxlaw-2861	617	8	”	"	PUNCT
taxlaw-2861	617	9	or	or	CCONJ
taxlaw-2861	617	10	“	"	PUNCT
taxlaw-2861	617	11	wrong	wrong	ADJ
taxlaw-2861	617	12	pocket	pocket	NOUN
taxlaw-2861	617	13	”	"	PUNCT
taxlaw-2861	617	14	problem	problem	NOUN
taxlaw-2861	617	15	because	because	SCONJ
taxlaw-2861	617	16	the	the	DET
taxlaw-2861	617	17	return	return	NOUN
taxlaw-2861	617	18	on	on	ADP
taxlaw-2861	617	19	investment	investment	NOUN
taxlaw-2861	617	20	that	that	PRON
taxlaw-2861	617	21	a	a	DET
taxlaw-2861	617	22	particular	particular	ADJ
taxlaw-2861	617	23	government	government	NOUN
taxlaw-2861	617	24	pays	pay	VERB
taxlaw-2861	617	25	to	to	ADP
taxlaw-2861	617	26	sib	sib	NOUN
taxlaw-2861	617	27	investors	investor	NOUN
taxlaw-2861	617	28	is	be	AUX
taxlaw-2861	617	29	calculated	calculate	VERB
taxlaw-2861	617	30	on	on	ADP
taxlaw-2861	617	31	the	the	DET
taxlaw-2861	617	32	basis	basis	NOUN
taxlaw-2861	617	33	of	of	ADP
taxlaw-2861	617	34	budgetary	budgetary	ADJ
taxlaw-2861	617	35	savings	saving	NOUN
taxlaw-2861	617	36	and	and	CCONJ
taxlaw-2861	617	37	the	the	DET
taxlaw-2861	617	38	benefits	benefit	NOUN
taxlaw-2861	617	39	to	to	ADP
taxlaw-2861	617	40	society	society	NOUN
taxlaw-2861	617	41	generated	generate	VERB
taxlaw-2861	617	42	by	by	ADP
taxlaw-2861	617	43	a	a	DET
taxlaw-2861	617	44	successful	successful	ADJ
taxlaw-2861	617	45	program	program	NOUN
taxlaw-2861	617	46	,	,	PUNCT
taxlaw-2861	617	47	which	which	PRON
taxlaw-2861	617	48	may	may	AUX
taxlaw-2861	617	49	be	be	AUX
taxlaw-2861	617	50	partially	partially	ADV
taxlaw-2861	617	51	realized	realize	VERB
taxlaw-2861	617	52	outside	outside	ADP
taxlaw-2861	617	53	that	that	DET
taxlaw-2861	617	54	government	government	NOUN
taxlaw-2861	617	55	’s	’s	PART
taxlaw-2861	617	56	jurisdiction	jurisdiction	NOUN
taxlaw-2861	617	57	.	.	PUNCT
taxlaw-2861	618	1	185	185	NUM
taxlaw-2861	618	2	for	for	ADP
taxlaw-2861	618	3	instance	instance	NOUN
taxlaw-2861	618	4	,	,	PUNCT
taxlaw-2861	618	5	the	the	DET
taxlaw-2861	618	6	federal	federal	ADJ
taxlaw-2861	618	7	government	government	NOUN
taxlaw-2861	618	8	may	may	AUX
taxlaw-2861	618	9	substantially	substantially	ADV
taxlaw-2861	618	10	benefit	benefit	VERB
taxlaw-2861	618	11	from	from	ADP
taxlaw-2861	618	12	sib	sib	NOUN
taxlaw-2861	618	13	-	-	PUNCT
taxlaw-2861	618	14	funded	fund	VERB
taxlaw-2861	618	15	programs	program	NOUN
taxlaw-2861	618	16	targeting	target	VERB
taxlaw-2861	618	17	health	health	NOUN
taxlaw-2861	618	18	issues	issue	NOUN
taxlaw-2861	618	19	and	and	CCONJ
taxlaw-2861	618	20	homelessness	homelessness	NOUN
taxlaw-2861	618	21	,	,	PUNCT
taxlaw-2861	618	22	because	because	SCONJ
taxlaw-2861	618	23	successful	successful	ADJ
taxlaw-2861	618	24	programs	program	NOUN
taxlaw-2861	618	25	will	will	AUX
taxlaw-2861	618	26	result	result	VERB
taxlaw-2861	618	27	in	in	ADP
taxlaw-2861	618	28	budgetary	budgetary	ADJ
taxlaw-2861	618	29	savings	saving	NOUN
taxlaw-2861	618	30	to	to	PART
taxlaw-2861	618	31	medicaid	medicaid	VERB
taxlaw-2861	618	32	and	and	CCONJ
taxlaw-2861	618	33	other	other	ADJ
taxlaw-2861	618	34	federal	federal	ADJ
taxlaw-2861	618	35	programs	program	NOUN
taxlaw-2861	618	36	,	,	PUNCT
taxlaw-2861	618	37	but	but	CCONJ
taxlaw-2861	618	38	a	a	DET
taxlaw-2861	618	39	different	different	ADJ
taxlaw-2861	618	40	government	government	NOUN
taxlaw-2861	618	41	entity	entity	NOUN
taxlaw-2861	618	42	pays	pay	VERB
taxlaw-2861	618	43	for	for	ADP
taxlaw-2861	618	44	these	these	DET
taxlaw-2861	618	45	benefits.186	benefits.186	NOUN
taxlaw-2861	618	46	to	to	PART
taxlaw-2861	618	47	address	address	VERB
taxlaw-2861	618	48	this	this	DET
taxlaw-2861	618	49	issue	issue	NOUN
taxlaw-2861	618	50	,	,	PUNCT
taxlaw-2861	618	51	as	as	SCONJ
taxlaw-2861	618	52	one	one	NUM
taxlaw-2861	618	53	commentator	commentator	NOUN
taxlaw-2861	618	54	has	have	AUX
taxlaw-2861	618	55	accurately	accurately	ADV
taxlaw-2861	618	56	noted	note	VERB
taxlaw-2861	618	57	,	,	PUNCT
taxlaw-2861	618	58	payments	payment	NOUN
taxlaw-2861	618	59	should	should	AUX
taxlaw-2861	618	60	ideally	ideally	ADV
taxlaw-2861	618	61	be	be	AUX
taxlaw-2861	618	62	funded	fund	VERB
taxlaw-2861	618	63	by	by	ADP
taxlaw-2861	618	64	a	a	DET
taxlaw-2861	618	65	combination	combination	NOUN
taxlaw-2861	618	66	of	of	ADP
taxlaw-2861	618	67	agencies	agency	NOUN
taxlaw-2861	618	68	that	that	PRON
taxlaw-2861	618	69	benefit	benefit	VERB
taxlaw-2861	618	70	from	from	ADP
taxlaw-2861	618	71	the	the	DET
taxlaw-2861	618	72	outcome	outcome	NOUN
taxlaw-2861	618	73	being	be	AUX
taxlaw-2861	618	74	achieved	achieve	VERB
taxlaw-2861	618	75	because	because	SCONJ
taxlaw-2861	618	76	benefits	benefit	NOUN
taxlaw-2861	618	77	will	will	AUX
taxlaw-2861	618	78	accrue	accrue	VERB
taxlaw-2861	618	79	across	across	ADP
taxlaw-2861	618	80	multiple	multiple	ADJ
taxlaw-2861	618	81	agencies	agency	NOUN
taxlaw-2861	618	82	and	and	CCONJ
taxlaw-2861	618	83	possibly	possibly	ADV
taxlaw-2861	618	84	across	across	ADP
taxlaw-2861	618	85	different	different	ADJ
taxlaw-2861	618	86	levels	level	NOUN
taxlaw-2861	618	87	of	of	ADP
taxlaw-2861	618	88	government.187	government.187	NOUN
taxlaw-2861	618	89	by	by	ADP
taxlaw-2861	618	90	having	have	VERB
taxlaw-2861	618	91	the	the	DET
taxlaw-2861	618	92	federal	federal	ADJ
taxlaw-2861	618	93	government	government	NOUN
taxlaw-2861	618	94	offer	offer	VERB
taxlaw-2861	618	95	tax	tax	NOUN
taxlaw-2861	618	96	relief	relief	NOUN
taxlaw-2861	618	97	to	to	PART
taxlaw-2861	618	98	encourage	encourage	VERB
taxlaw-2861	618	99	investors	investor	NOUN
taxlaw-2861	618	100	to	to	PART
taxlaw-2861	618	101	invest	invest	VERB
taxlaw-2861	618	102	in	in	ADP
taxlaw-2861	618	103	sibs	sib	NOUN
taxlaw-2861	618	104	,	,	PUNCT
taxlaw-2861	618	105	this	this	DET
taxlaw-2861	618	106	measure	measure	NOUN
taxlaw-2861	618	107	may	may	AUX
taxlaw-2861	618	108	help	help	VERB
taxlaw-2861	618	109	mitigate	mitigate	VERB
taxlaw-2861	618	110	the	the	DET
taxlaw-2861	618	111	diffuse	diffuse	NOUN
taxlaw-2861	618	112	benefit	benefit	NOUN
taxlaw-2861	618	113	problem	problem	NOUN
taxlaw-2861	618	114	with	with	ADP
taxlaw-2861	618	115	respect	respect	NOUN
taxlaw-2861	618	116	to	to	ADP
taxlaw-2861	618	117	the	the	DET
taxlaw-2861	618	118	federal	federal	ADJ
taxlaw-2861	618	119	government	government	NOUN
taxlaw-2861	618	120	and	and	CCONJ
taxlaw-2861	618	121	encourage	encourage	VERB
taxlaw-2861	618	122	state	state	NOUN
taxlaw-2861	618	123	and	and	CCONJ
taxlaw-2861	618	124	local	local	ADJ
taxlaw-2861	618	125	governments	government	NOUN
taxlaw-2861	618	126	to	to	PART
taxlaw-2861	618	127	fund	fund	VERB
taxlaw-2861	618	128	these	these	DET
taxlaw-2861	618	129	types	type	NOUN
taxlaw-2861	618	130	of	of	ADP
taxlaw-2861	618	131	social	social	ADJ
taxlaw-2861	618	132	services	service	NOUN
taxlaw-2861	618	133	even	even	ADV
taxlaw-2861	618	134	if	if	SCONJ
taxlaw-2861	618	135	they	they	PRON
taxlaw-2861	618	136	are	be	AUX
taxlaw-2861	618	137	not	not	PART
taxlaw-2861	618	138	the	the	DET
taxlaw-2861	618	139	sole	sole	ADJ
taxlaw-2861	618	140	beneficiaries	beneficiary	NOUN
taxlaw-2861	618	141	.	.	PUNCT
taxlaw-2861	619	1	moreover	moreover	ADV
taxlaw-2861	619	2	,	,	PUNCT
taxlaw-2861	619	3	extending	extend	VERB
taxlaw-2861	619	4	this	this	DET
taxlaw-2861	619	5	type	type	NOUN
taxlaw-2861	619	6	of	of	ADP
taxlaw-2861	619	7	tax	tax	NOUN
taxlaw-2861	619	8	benefit	benefit	NOUN
taxlaw-2861	619	9	to	to	ADP
taxlaw-2861	619	10	sib	sib	NOUN
taxlaw-2861	619	11	investments	investment	NOUN
taxlaw-2861	619	12	may	may	AUX
taxlaw-2861	619	13	be	be	AUX
taxlaw-2861	619	14	necessary	necessary	ADJ
taxlaw-2861	619	15	to	to	PART
taxlaw-2861	619	16	treat	treat	VERB
taxlaw-2861	619	17	comparable	comparable	ADJ
taxlaw-2861	619	18	investments	investment	NOUN
taxlaw-2861	619	19	equally	equally	ADV
taxlaw-2861	619	20	and	and	CCONJ
taxlaw-2861	619	21	thereby	thereby	ADV
taxlaw-2861	619	22	improve	improve	VERB
taxlaw-2861	619	23	the	the	DET
taxlaw-2861	619	24	equity	equity	NOUN
taxlaw-2861	619	25	and	and	CCONJ
taxlaw-2861	619	26	efficiency	efficiency	NOUN
taxlaw-2861	619	27	of	of	ADP
taxlaw-2861	619	28	our	our	PRON
taxlaw-2861	619	29	tax	tax	NOUN
taxlaw-2861	619	30	system	system	NOUN
taxlaw-2861	619	31	.	.	PUNCT
taxlaw-2861	620	1	as	as	SCONJ
taxlaw-2861	620	2	discussed	discuss	VERB
taxlaw-2861	620	3	above	above	ADV
taxlaw-2861	620	4	,	,	PUNCT
taxlaw-2861	620	5	a	a	DET
taxlaw-2861	620	6	sib	sib	NOUN
taxlaw-2861	620	7	investment	investment	NOUN
taxlaw-2861	620	8	shares	share	NOUN
taxlaw-2861	620	9	many	many	ADJ
taxlaw-2861	620	10	features	feature	NOUN
taxlaw-2861	620	11	in	in	ADP
taxlaw-2861	620	12	common	common	ADJ
taxlaw-2861	620	13	with	with	ADP
taxlaw-2861	620	14	a	a	DET
taxlaw-2861	620	15	state	state	NOUN
taxlaw-2861	620	16	or	or	CCONJ
taxlaw-2861	620	17	local	local	ADJ
taxlaw-2861	620	18	bond	bond	NOUN
taxlaw-2861	620	19	investment	investment	NOUN
taxlaw-2861	620	20	.	.	PUNCT
taxlaw-2861	621	1	because	because	SCONJ
taxlaw-2861	621	2	the	the	DET
taxlaw-2861	621	3	federal	federal	ADJ
taxlaw-2861	621	4	government	government	NOUN
taxlaw-2861	621	5	already	already	ADV
taxlaw-2861	621	6	offers	offer	VERB
taxlaw-2861	621	7	tax	tax	NOUN
taxlaw-2861	621	8	relief	relief	NOUN
taxlaw-2861	621	9	to	to	ADP
taxlaw-2861	621	10	comparable	comparable	ADJ
taxlaw-2861	621	11	investments	investment	NOUN
taxlaw-2861	621	12	,	,	PUNCT
taxlaw-2861	621	13	a	a	DET
taxlaw-2861	621	14	failure	failure	NOUN
taxlaw-2861	621	15	to	to	PART
taxlaw-2861	621	16	offer	offer	VERB
taxlaw-2861	621	17	similar	similar	ADJ
taxlaw-2861	621	18	tax	tax	NOUN
taxlaw-2861	621	19	benefits	benefit	NOUN
taxlaw-2861	621	20	to	to	ADP
taxlaw-2861	621	21	sib	sib	NOUN
taxlaw-2861	621	22	investments	investment	NOUN
taxlaw-2861	621	23	may	may	AUX
taxlaw-2861	621	24	distort	distort	VERB
taxlaw-2861	621	25	investment	investment	NOUN
taxlaw-2861	621	26	decisions	decision	NOUN
taxlaw-2861	621	27	away	away	ADV
taxlaw-2861	621	28	from	from	ADP
taxlaw-2861	621	29	sibs	sib	NOUN
taxlaw-2861	621	30	and	and	CCONJ
taxlaw-2861	621	31	disproportionately	disproportionately	ADV
taxlaw-2861	621	32	favor	favor	VERB
taxlaw-2861	621	33	tax	tax	NOUN
taxlaw-2861	621	34	-	-	PUNCT
taxlaw-2861	621	35	exempt	exempt	ADJ
taxlaw-2861	621	36	municipal	municipal	ADJ
taxlaw-2861	621	37	bonds	bond	NOUN
taxlaw-2861	621	38	.	.	PUNCT
taxlaw-2861	622	1	for	for	ADP
taxlaw-2861	622	2	these	these	DET
taxlaw-2861	622	3	forgoing	forgo	VERB
taxlaw-2861	622	4	reasons	reason	NOUN
taxlaw-2861	622	5	,	,	PUNCT
taxlaw-2861	622	6	this	this	DET
taxlaw-2861	622	7	article	article	NOUN
taxlaw-2861	622	8	argues	argue	VERB
taxlaw-2861	622	9	that	that	SCONJ
taxlaw-2861	622	10	exempting	exempt	VERB
taxlaw-2861	622	11	the	the	DET
taxlaw-2861	622	12	return	return	NOUN
taxlaw-2861	622	13	on	on	ADP
taxlaw-2861	622	14	sib	sib	NOUN
taxlaw-2861	622	15	investments	investment	NOUN
taxlaw-2861	622	16	from	from	ADP
taxlaw-2861	622	17	federal	federal	ADJ
taxlaw-2861	622	18	income	income	NOUN
taxlaw-2861	622	19	taxation	taxation	NOUN
taxlaw-2861	622	20	is	be	AUX
taxlaw-2861	622	21	another	another	DET
taxlaw-2861	622	22	acceptable	acceptable	ADJ
taxlaw-2861	622	23	way	way	NOUN
taxlaw-2861	622	24	to	to	PART
taxlaw-2861	622	25	grant	grant	VERB
taxlaw-2861	622	26	sib	sib	PROPN
taxlaw-2861	622	27	liang	liang	PROPN
taxlaw-2861	622	28	,	,	PUNCT
taxlaw-2861	622	29	mansberger	mansberger	PROPN
taxlaw-2861	622	30	&	&	CCONJ
taxlaw-2861	622	31	spieler	spieler	PROPN
taxlaw-2861	622	32	,	,	PUNCT
taxlaw-2861	622	33	supra	supra	PROPN
taxlaw-2861	622	34	note	note	PROPN
taxlaw-2861	622	35	19	19	NUM
taxlaw-2861	622	36	,	,	PUNCT
taxlaw-2861	622	37	at	at	ADP
taxlaw-2861	622	38	273	273	NUM
taxlaw-2861	622	39	;	;	PUNCT
taxlaw-2861	622	40	ashley	ashley	NOUN
taxlaw-2861	622	41	pettus	pettus	PROPN
taxlaw-2861	622	42	,	,	PUNCT
taxlaw-2861	622	43	social	social	ADJ
taxlaw-2861	622	44	impact	impact	NOUN
taxlaw-2861	622	45	bonds	bond	NOUN
taxlaw-2861	622	46	,	,	PUNCT
taxlaw-2861	622	47	harv	harv	NOUN
taxlaw-2861	622	48	.	.	PUNCT
taxlaw-2861	623	1	mag	mag	INTJ
taxlaw-2861	623	2	.	.	PUNCT
taxlaw-2861	624	1	(	(	PUNCT
taxlaw-2861	624	2	july	july	PROPN
taxlaw-2861	624	3	/	/	SYM
taxlaw-2861	624	4	aug	aug	PROPN
taxlaw-2861	624	5	.	.	PROPN
taxlaw-2861	624	6	2013	2013	NUM
taxlaw-2861	624	7	)	)	PUNCT
taxlaw-2861	624	8	,	,	PUNCT
taxlaw-2861	624	9	http://harvardmagazine.com/2013/07/social-impact-bonds	http://harvardmagazine.com/2013/07/social-impact-bond	VERB
taxlaw-2861	625	1	[	[	X
taxlaw-2861	625	2	https://perma.cc/z253-7jat	https://perma.cc/z253-7jat	NOUN
taxlaw-2861	625	3	]	]	X
taxlaw-2861	625	4	;	;	PUNCT
taxlaw-2861	625	5	gov’t	gov’t	NUM
taxlaw-2861	625	6	performance	performance	NOUN
taxlaw-2861	625	7	lab	lab	NOUN
taxlaw-2861	625	8	.	.	PUNCT
taxlaw-2861	625	9	,	,	PUNCT
taxlaw-2861	625	10	supra	supra	PROPN
taxlaw-2861	625	11	note	note	NOUN
taxlaw-2861	625	12	22	22	NUM
taxlaw-2861	625	13	.	.	PUNCT
taxlaw-2861	626	1	183	183	NUM
taxlaw-2861	626	2	kohli	kohli	PROPN
taxlaw-2861	626	3	,	,	PUNCT
taxlaw-2861	626	4	besharov	besharov	PROPN
taxlaw-2861	626	5	&	&	CCONJ
taxlaw-2861	626	6	costa	costa	PROPN
taxlaw-2861	626	7	,	,	PUNCT
taxlaw-2861	626	8	supra	supra	PROPN
taxlaw-2861	626	9	note	note	NOUN
taxlaw-2861	626	10	7	7	NUM
taxlaw-2861	626	11	.	.	X
taxlaw-2861	626	12	184	184	NUM
taxlaw-2861	626	13	see	see	VERB
taxlaw-2861	626	14	sindhu	sindhu	PROPN
taxlaw-2861	626	15	lakshmanan	lakshmanan	PROPN
taxlaw-2861	626	16	&	&	CCONJ
taxlaw-2861	626	17	tynesia	tynesia	PROPN
taxlaw-2861	626	18	boyea	boyea	PROPN
taxlaw-2861	626	19	-	-	PUNCT
taxlaw-2861	626	20	robinson	robinson	PROPN
taxlaw-2861	626	21	,	,	PUNCT
taxlaw-2861	626	22	pay	pay	VERB
taxlaw-2861	626	23	for	for	ADP
taxlaw-2861	626	24	success	success	NOUN
taxlaw-2861	626	25	:	:	PUNCT
taxlaw-2861	626	26	to	to	PART
taxlaw-2861	626	27	invest	invest	VERB
taxlaw-2861	626	28	or	or	CCONJ
taxlaw-2861	626	29	not	not	PART
taxlaw-2861	626	30	to	to	PART
taxlaw-2861	626	31	invest	invest	VERB
taxlaw-2861	626	32	?	?	PUNCT
taxlaw-2861	627	1	assessing	assess	VERB
taxlaw-2861	627	2	collaboration	collaboration	NOUN
taxlaw-2861	627	3	,	,	PUNCT
taxlaw-2861	627	4	living	live	VERB
taxlaw-2861	627	5	cities	city	NOUN
taxlaw-2861	627	6	(	(	PUNCT
taxlaw-2861	627	7	nov	nov	PROPN
taxlaw-2861	627	8	.	.	PROPN
taxlaw-2861	627	9	8	8	NUM
taxlaw-2861	627	10	,	,	PUNCT
taxlaw-2861	627	11	2016	2016	NUM
taxlaw-2861	627	12	)	)	PUNCT
taxlaw-2861	627	13	,	,	PUNCT
taxlaw-2861	627	14	https://www.livingcities.org/blog/1145-payfor-success-to-invest-or-not-to-invest-assessing-collaboration	https://www.livingcities.org/blog/1145-payfor-success-to-invest-or-not-to-invest-assessing-collaboration	NOUN
taxlaw-2861	628	1	[	[	X
taxlaw-2861	628	2	https://perma.cc/6a3t-rpj4	https://perma.cc/6a3t-rpj4	X
taxlaw-2861	628	3	]	]	X
taxlaw-2861	628	4	;	;	PUNCT
taxlaw-2861	628	5	barbara	barbara	PROPN
taxlaw-2861	628	6	ray	ray	PROPN
taxlaw-2861	628	7	,	,	PUNCT
taxlaw-2861	628	8	what	what	PRON
taxlaw-2861	628	9	to	to	PART
taxlaw-2861	628	10	make	make	VERB
taxlaw-2861	628	11	of	of	ADP
taxlaw-2861	628	12	social	social	ADJ
taxlaw-2861	628	13	impact	impact	NOUN
taxlaw-2861	628	14	bonds	bond	NOUN
taxlaw-2861	628	15	,	,	PUNCT
taxlaw-2861	629	1	nonprofit	nonprofit	ADJ
taxlaw-2861	629	2	fin	fin	NOUN
taxlaw-2861	629	3	.	.	PUNCT
taxlaw-2861	629	4	fund	fund	PROPN
taxlaw-2861	629	5	(	(	PUNCT
taxlaw-2861	629	6	mar	mar	PROPN
taxlaw-2861	629	7	.	.	PROPN
taxlaw-2861	629	8	4	4	NUM
taxlaw-2861	629	9	2016	2016	NUM
taxlaw-2861	629	10	)	)	PUNCT
taxlaw-2861	629	11	,	,	PUNCT
taxlaw-2861	629	12	http://www.payforsuccess.org/resource/what-make-social-impact-bonds	http://www.payforsuccess.org/resource/what-make-social-impact-bond	VERB
taxlaw-2861	630	1	[	[	X
taxlaw-2861	630	2	https://perma.cc/y3m2-z4bk	https://perma.cc/y3m2-z4bk	X
taxlaw-2861	630	3	]	]	X
taxlaw-2861	630	4	;	;	PUNCT
taxlaw-2861	630	5	gov’t	gov’t	NUM
taxlaw-2861	630	6	performance	performance	NOUN
taxlaw-2861	630	7	lab	lab	NOUN
taxlaw-2861	630	8	.	.	PUNCT
taxlaw-2861	630	9	,	,	PUNCT
taxlaw-2861	630	10	supra	supra	PROPN
taxlaw-2861	630	11	note	note	NOUN
taxlaw-2861	630	12	22	22	NUM
taxlaw-2861	630	13	.	.	PUNCT
taxlaw-2861	631	1	185	185	NUM
taxlaw-2861	631	2	see	see	VERB
taxlaw-2861	631	3	dagher	dagher	NOUN
taxlaw-2861	631	4	,	,	PUNCT
taxlaw-2861	631	5	supra	supra	PROPN
taxlaw-2861	631	6	note	note	PROPN
taxlaw-2861	631	7	40	40	NUM
taxlaw-2861	631	8	,	,	PUNCT
taxlaw-2861	631	9	at	at	ADP
taxlaw-2861	631	10	3502–03	3502–03	NUM
taxlaw-2861	631	11	;	;	PUNCT
taxlaw-2861	632	1	kohli	kohli	PROPN
taxlaw-2861	632	2	,	,	PUNCT
taxlaw-2861	632	3	besharov	besharov	PROPN
taxlaw-2861	632	4	&	&	CCONJ
taxlaw-2861	632	5	costa	costa	PROPN
taxlaw-2861	632	6	,	,	PUNCT
taxlaw-2861	632	7	supra	supra	PROPN
taxlaw-2861	632	8	note	note	PROPN
taxlaw-2861	632	9	7	7	NUM
taxlaw-2861	632	10	;	;	PUNCT
taxlaw-2861	632	11	mckinsey	mckinsey	PROPN
taxlaw-2861	632	12	&	&	CCONJ
taxlaw-2861	632	13	co.	co.	PROPN
taxlaw-2861	632	14	,	,	PUNCT
taxlaw-2861	632	15	supra	supra	PROPN
taxlaw-2861	632	16	note	note	VERB
taxlaw-2861	632	17	11	11	NUM
taxlaw-2861	632	18	at	at	ADP
taxlaw-2861	632	19	37	37	NUM
taxlaw-2861	632	20	.	.	PUNCT
taxlaw-2861	633	1	186	186	NUM
taxlaw-2861	633	2	see	see	VERB
taxlaw-2861	633	3	gov’t	gov’t	NOUN
taxlaw-2861	633	4	performance	performance	NOUN
taxlaw-2861	633	5	lab	lab	NOUN
taxlaw-2861	633	6	.	.	PUNCT
taxlaw-2861	633	7	,	,	PUNCT
taxlaw-2861	633	8	supra	supra	PROPN
taxlaw-2861	633	9	note	note	NOUN
taxlaw-2861	633	10	22	22	NUM
taxlaw-2861	633	11	.	.	PUNCT
taxlaw-2861	634	1	187	187	NUM
taxlaw-2861	634	2	kohli	kohli	PROPN
taxlaw-2861	634	3	,	,	PUNCT
taxlaw-2861	634	4	besharov	besharov	PROPN
taxlaw-2861	634	5	&	&	CCONJ
taxlaw-2861	634	6	costa	costa	PROPN
taxlaw-2861	634	7	,	,	PUNCT
taxlaw-2861	634	8	supra	supra	PROPN
taxlaw-2861	634	9	note	note	NOUN
taxlaw-2861	634	10	7	7	NUM
taxlaw-2861	634	11	.	.	NOUN
taxlaw-2861	634	12	2017	2017	NUM
taxlaw-2861	634	13	]	]	PUNCT
taxlaw-2861	634	14	social	social	ADJ
taxlaw-2861	634	15	impact	impact	NOUN
taxlaw-2861	634	16	bonds	bond	VERB
taxlaw-2861	634	17	169	169	NUM
taxlaw-2861	634	18	investments	investment	NOUN
taxlaw-2861	634	19	a	a	DET
taxlaw-2861	634	20	tax	tax	NOUN
taxlaw-2861	634	21	-	-	PUNCT
taxlaw-2861	634	22	favored	favor	VERB
taxlaw-2861	634	23	status	status	NOUN
taxlaw-2861	634	24	.	.	PUNCT
taxlaw-2861	635	1	even	even	ADV
taxlaw-2861	635	2	though	though	SCONJ
taxlaw-2861	635	3	the	the	DET
taxlaw-2861	635	4	federal	federal	ADJ
taxlaw-2861	635	5	income	income	NOUN
taxlaw-2861	635	6	tax	tax	NOUN
taxlaw-2861	635	7	exemption	exemption	NOUN
taxlaw-2861	635	8	for	for	ADP
taxlaw-2861	635	9	municipal	municipal	ADJ
taxlaw-2861	635	10	bonds	bond	NOUN
taxlaw-2861	635	11	is	be	AUX
taxlaw-2861	635	12	controversial	controversial	ADJ
taxlaw-2861	635	13	,	,	PUNCT
taxlaw-2861	635	14	extending	extend	VERB
taxlaw-2861	635	15	this	this	DET
taxlaw-2861	635	16	benefit	benefit	NOUN
taxlaw-2861	635	17	to	to	ADP
taxlaw-2861	635	18	sibs	sibs	PROPN
taxlaw-2861	635	19	is	be	AUX
taxlaw-2861	635	20	a	a	DET
taxlaw-2861	635	21	potential	potential	ADJ
taxlaw-2861	635	22	policy	policy	NOUN
taxlaw-2861	635	23	solution	solution	NOUN
taxlaw-2861	635	24	to	to	PART
taxlaw-2861	635	25	address	address	VERB
taxlaw-2861	635	26	the	the	DET
taxlaw-2861	635	27	shortcoming	shortcoming	NOUN
taxlaw-2861	635	28	of	of	ADP
taxlaw-2861	635	29	the	the	DET
taxlaw-2861	635	30	current	current	ADJ
taxlaw-2861	635	31	law	law	NOUN
taxlaw-2861	635	32	,	,	PUNCT
taxlaw-2861	635	33	because	because	SCONJ
taxlaw-2861	635	34	this	this	DET
taxlaw-2861	635	35	tax	tax	NOUN
taxlaw-2861	635	36	benefit	benefit	NOUN
taxlaw-2861	635	37	currently	currently	ADV
taxlaw-2861	635	38	exists	exist	VERB
taxlaw-2861	635	39	for	for	ADP
taxlaw-2861	635	40	other	other	ADJ
taxlaw-2861	635	41	investments	investment	NOUN
taxlaw-2861	635	42	and	and	CCONJ
taxlaw-2861	635	43	is	be	AUX
taxlaw-2861	635	44	conceptually	conceptually	ADV
taxlaw-2861	635	45	consistent	consistent	ADJ
taxlaw-2861	635	46	with	with	ADP
taxlaw-2861	635	47	the	the	DET
taxlaw-2861	635	48	rationale	rationale	NOUN
taxlaw-2861	635	49	commonly	commonly	ADV
taxlaw-2861	635	50	given	give	VERB
taxlaw-2861	635	51	for	for	ADP
taxlaw-2861	635	52	this	this	DET
taxlaw-2861	635	53	tax	tax	NOUN
taxlaw-2861	635	54	preference.188	preference.188	NOUN
taxlaw-2861	635	55	moreover	moreover	ADV
taxlaw-2861	635	56	,	,	PUNCT
taxlaw-2861	635	57	the	the	DET
taxlaw-2861	635	58	sib	sib	NOUN
taxlaw-2861	635	59	structure	structure	NOUN
taxlaw-2861	635	60	minimizes	minimize	VERB
taxlaw-2861	635	61	some	some	PRON
taxlaw-2861	635	62	,	,	PUNCT
taxlaw-2861	635	63	but	but	CCONJ
taxlaw-2861	635	64	not	not	PART
taxlaw-2861	635	65	all	all	PRON
taxlaw-2861	635	66	,	,	PUNCT
taxlaw-2861	635	67	of	of	ADP
taxlaw-2861	635	68	the	the	DET
taxlaw-2861	635	69	negative	negative	ADJ
taxlaw-2861	635	70	implications	implication	NOUN
taxlaw-2861	635	71	of	of	ADP
taxlaw-2861	635	72	the	the	DET
taxlaw-2861	635	73	current	current	ADJ
taxlaw-2861	635	74	tax	tax	NOUN
taxlaw-2861	635	75	exemption	exemption	NOUN
taxlaw-2861	635	76	granted	grant	VERB
taxlaw-2861	635	77	to	to	ADP
taxlaw-2861	635	78	municipal	municipal	ADJ
taxlaw-2861	635	79	bonds	bond	NOUN
taxlaw-2861	635	80	.	.	PUNCT
taxlaw-2861	636	1	for	for	ADP
taxlaw-2861	636	2	instance	instance	NOUN
taxlaw-2861	636	3	,	,	PUNCT
taxlaw-2861	636	4	one	one	NUM
taxlaw-2861	636	5	drawback	drawback	NOUN
taxlaw-2861	636	6	of	of	ADP
taxlaw-2861	636	7	the	the	DET
taxlaw-2861	636	8	current	current	ADJ
taxlaw-2861	636	9	tax	tax	NOUN
taxlaw-2861	636	10	exemption	exemption	NOUN
taxlaw-2861	636	11	for	for	ADP
taxlaw-2861	636	12	the	the	DET
taxlaw-2861	636	13	interest	interest	NOUN
taxlaw-2861	636	14	on	on	ADP
taxlaw-2861	636	15	municipal	municipal	ADJ
taxlaw-2861	636	16	bonds	bond	NOUN
taxlaw-2861	636	17	is	be	AUX
taxlaw-2861	636	18	that	that	SCONJ
taxlaw-2861	636	19	it	it	PRON
taxlaw-2861	636	20	may	may	AUX
taxlaw-2861	636	21	contribute	contribute	VERB
taxlaw-2861	636	22	to	to	ADP
taxlaw-2861	636	23	more	more	ADV
taxlaw-2861	636	24	socially	socially	ADV
taxlaw-2861	636	25	wasteful	wasteful	ADJ
taxlaw-2861	636	26	investments	investment	NOUN
taxlaw-2861	636	27	.	.	PUNCT
taxlaw-2861	637	1	specifically	specifically	ADV
taxlaw-2861	637	2	,	,	PUNCT
taxlaw-2861	637	3	opponents	opponent	NOUN
taxlaw-2861	637	4	of	of	ADP
taxlaw-2861	637	5	the	the	DET
taxlaw-2861	637	6	municipal	municipal	ADJ
taxlaw-2861	637	7	bond	bond	NOUN
taxlaw-2861	637	8	tax	tax	NOUN
taxlaw-2861	637	9	exemption	exemption	NOUN
taxlaw-2861	637	10	argue	argue	VERB
taxlaw-2861	637	11	that	that	SCONJ
taxlaw-2861	637	12	this	this	DET
taxlaw-2861	637	13	tax	tax	NOUN
taxlaw-2861	637	14	exemption	exemption	NOUN
taxlaw-2861	637	15	creates	create	VERB
taxlaw-2861	637	16	economic	economic	ADJ
taxlaw-2861	637	17	inefficiencies	inefficiency	NOUN
taxlaw-2861	637	18	by	by	ADP
taxlaw-2861	637	19	incentivizing	incentivize	VERB
taxlaw-2861	637	20	the	the	DET
taxlaw-2861	637	21	overinvestment	overinvestment	NOUN
taxlaw-2861	637	22	in	in	ADP
taxlaw-2861	637	23	infrastructure.189	infrastructure.189	PROPN
taxlaw-2861	637	24	because	because	SCONJ
taxlaw-2861	637	25	the	the	DET
taxlaw-2861	637	26	tax	tax	NOUN
taxlaw-2861	637	27	exemption	exemption	NOUN
taxlaw-2861	637	28	effectively	effectively	ADV
taxlaw-2861	637	29	lowers	lower	VERB
taxlaw-2861	637	30	the	the	DET
taxlaw-2861	637	31	cost	cost	NOUN
taxlaw-2861	637	32	of	of	ADP
taxlaw-2861	637	33	capital	capital	NOUN
taxlaw-2861	637	34	required	require	VERB
taxlaw-2861	637	35	for	for	ADP
taxlaw-2861	637	36	qualified	qualified	ADJ
taxlaw-2861	637	37	projects	project	NOUN
taxlaw-2861	637	38	,	,	PUNCT
taxlaw-2861	637	39	the	the	DET
taxlaw-2861	637	40	exclusion	exclusion	NOUN
taxlaw-2861	637	41	of	of	ADP
taxlaw-2861	637	42	municipal	municipal	ADJ
taxlaw-2861	637	43	bond	bond	NOUN
taxlaw-2861	637	44	interest	interest	NOUN
taxlaw-2861	637	45	may	may	AUX
taxlaw-2861	637	46	finance	finance	VERB
taxlaw-2861	637	47	unnecessary	unnecessary	ADJ
taxlaw-2861	637	48	state	state	NOUN
taxlaw-2861	637	49	and	and	CCONJ
taxlaw-2861	637	50	local	local	ADJ
taxlaw-2861	637	51	spending	spending	NOUN
taxlaw-2861	637	52	projects	project	NOUN
taxlaw-2861	637	53	.	.	PUNCT
taxlaw-2861	638	1	190	190	NUM
taxlaw-2861	638	2	similarly	similarly	ADV
taxlaw-2861	638	3	,	,	PUNCT
taxlaw-2861	638	4	extending	extend	VERB
taxlaw-2861	638	5	the	the	DET
taxlaw-2861	638	6	municipal	municipal	ADJ
taxlaw-2861	638	7	bond	bond	NOUN
taxlaw-2861	638	8	tax	tax	NOUN
taxlaw-2861	638	9	exemption	exemption	NOUN
taxlaw-2861	638	10	to	to	ADP
taxlaw-2861	638	11	sib	sib	NOUN
taxlaw-2861	638	12	investments	investment	NOUN
taxlaw-2861	638	13	may	may	AUX
taxlaw-2861	638	14	also	also	ADV
taxlaw-2861	638	15	encourage	encourage	VERB
taxlaw-2861	638	16	governments	government	NOUN
taxlaw-2861	638	17	to	to	PART
taxlaw-2861	638	18	issue	issue	VERB
taxlaw-2861	638	19	sibs	sib	NOUN
taxlaw-2861	638	20	for	for	ADP
taxlaw-2861	638	21	unnecessary	unnecessary	ADJ
taxlaw-2861	638	22	or	or	CCONJ
taxlaw-2861	638	23	ineffective	ineffective	ADJ
taxlaw-2861	638	24	social	social	ADJ
taxlaw-2861	638	25	projects	project	NOUN
taxlaw-2861	638	26	.	.	PUNCT
taxlaw-2861	639	1	the	the	DET
taxlaw-2861	639	2	difference	difference	NOUN
taxlaw-2861	639	3	is	be	AUX
taxlaw-2861	639	4	that	that	SCONJ
taxlaw-2861	639	5	in	in	ADP
taxlaw-2861	639	6	the	the	DET
taxlaw-2861	639	7	sib	sib	NOUN
taxlaw-2861	639	8	context	context	NOUN
taxlaw-2861	639	9	,	,	PUNCT
taxlaw-2861	639	10	the	the	DET
taxlaw-2861	639	11	private	private	ADJ
taxlaw-2861	639	12	market	market	NOUN
taxlaw-2861	639	13	is	be	AUX
taxlaw-2861	639	14	likely	likely	ADJ
taxlaw-2861	639	15	to	to	PART
taxlaw-2861	639	16	play	play	VERB
taxlaw-2861	639	17	a	a	DET
taxlaw-2861	639	18	role	role	NOUN
taxlaw-2861	639	19	in	in	ADP
taxlaw-2861	639	20	partially	partially	ADV
taxlaw-2861	639	21	mitigating	mitigate	VERB
taxlaw-2861	639	22	this	this	DET
taxlaw-2861	639	23	risk	risk	NOUN
taxlaw-2861	639	24	.	.	PUNCT
taxlaw-2861	640	1	because	because	SCONJ
taxlaw-2861	640	2	an	an	DET
taxlaw-2861	640	3	ineffective	ineffective	ADJ
taxlaw-2861	640	4	social	social	ADJ
taxlaw-2861	640	5	program	program	NOUN
taxlaw-2861	640	6	will	will	AUX
taxlaw-2861	640	7	result	result	VERB
taxlaw-2861	640	8	in	in	ADP
taxlaw-2861	640	9	a	a	DET
taxlaw-2861	640	10	sib	sib	NOUN
taxlaw-2861	640	11	investor	investor	NOUN
taxlaw-2861	640	12	losing	lose	VERB
taxlaw-2861	640	13	her	her	PRON
taxlaw-2861	640	14	entire	entire	ADJ
taxlaw-2861	640	15	capital	capital	NOUN
taxlaw-2861	640	16	investment	investment	NOUN
taxlaw-2861	640	17	,	,	PUNCT
taxlaw-2861	640	18	investors	investor	NOUN
taxlaw-2861	640	19	are	be	AUX
taxlaw-2861	640	20	unlikely	unlikely	ADJ
taxlaw-2861	640	21	to	to	PART
taxlaw-2861	640	22	invest	invest	VERB
taxlaw-2861	640	23	in	in	ADP
taxlaw-2861	640	24	unnecessary	unnecessary	ADJ
taxlaw-2861	640	25	and	and	CCONJ
taxlaw-2861	640	26	ineffective	ineffective	ADJ
taxlaw-2861	640	27	social	social	ADJ
taxlaw-2861	640	28	programs	program	NOUN
taxlaw-2861	640	29	.	.	PUNCT
taxlaw-2861	641	1	therefore	therefore	ADV
taxlaw-2861	641	2	,	,	PUNCT
taxlaw-2861	641	3	this	this	DET
taxlaw-2861	641	4	criticism	criticism	NOUN
taxlaw-2861	641	5	of	of	ADP
taxlaw-2861	641	6	the	the	DET
taxlaw-2861	641	7	tax	tax	NOUN
taxlaw-2861	641	8	exemption	exemption	NOUN
taxlaw-2861	641	9	is	be	AUX
taxlaw-2861	641	10	not	not	PART
taxlaw-2861	641	11	as	as	ADV
taxlaw-2861	641	12	strong	strong	ADJ
taxlaw-2861	641	13	in	in	ADP
taxlaw-2861	641	14	the	the	DET
taxlaw-2861	641	15	sib	sib	NOUN
taxlaw-2861	641	16	context	context	NOUN
taxlaw-2861	641	17	.	.	PUNCT
taxlaw-2861	642	1	another	another	DET
taxlaw-2861	642	2	common	common	ADJ
taxlaw-2861	642	3	criticism	criticism	NOUN
taxlaw-2861	642	4	of	of	ADP
taxlaw-2861	642	5	the	the	DET
taxlaw-2861	642	6	tax	tax	NOUN
taxlaw-2861	642	7	exemption	exemption	NOUN
taxlaw-2861	642	8	for	for	ADP
taxlaw-2861	642	9	municipal	municipal	ADJ
taxlaw-2861	642	10	bond	bond	NOUN
taxlaw-2861	642	11	interest	interest	NOUN
taxlaw-2861	642	12	is	be	AUX
taxlaw-2861	642	13	that	that	SCONJ
taxlaw-2861	642	14	“	"	PUNCT
taxlaw-2861	642	15	[	[	X
taxlaw-2861	642	16	tax	tax	NOUN
taxlaw-2861	642	17	exemption	exemption	NOUN
taxlaw-2861	642	18	]	]	PUNCT
taxlaw-2861	642	19	imposes	impose	VERB
taxlaw-2861	642	20	greater	great	ADJ
taxlaw-2861	642	21	costs	cost	NOUN
taxlaw-2861	642	22	on	on	ADP
taxlaw-2861	642	23	federal	federal	ADJ
taxlaw-2861	642	24	taxpayers	taxpayer	NOUN
taxlaw-2861	642	25	than	than	ADP
taxlaw-2861	642	26	the	the	DET
taxlaw-2861	642	27	benefits	benefit	NOUN
taxlaw-2861	642	28	it	it	PRON
taxlaw-2861	642	29	confers	confer	VERB
taxlaw-2861	642	30	upon	upon	SCONJ
taxlaw-2861	642	31	state	state	NOUN
taxlaw-2861	642	32	and	and	CCONJ
taxlaw-2861	642	33	local	local	ADJ
taxlaw-2861	642	34	governments	government	NOUN
taxlaw-2861	642	35	.	.	PUNCT
taxlaw-2861	642	36	”	"	PUNCT
taxlaw-2861	643	1	191	191	NUM
taxlaw-2861	643	2	empirical	empirical	ADJ
taxlaw-2861	643	3	evidence	evidence	NOUN
taxlaw-2861	643	4	indicates	indicate	VERB
taxlaw-2861	643	5	that	that	SCONJ
taxlaw-2861	643	6	approximately	approximately	ADV
taxlaw-2861	643	7	only	only	ADV
taxlaw-2861	643	8	80	80	NUM
taxlaw-2861	643	9	%	%	NOUN
taxlaw-2861	643	10	of	of	ADP
taxlaw-2861	643	11	the	the	DET
taxlaw-2861	643	12	federal	federal	ADJ
taxlaw-2861	643	13	cost	cost	NOUN
taxlaw-2861	643	14	of	of	ADP
taxlaw-2861	643	15	the	the	DET
taxlaw-2861	643	16	tax	tax	NOUN
taxlaw-2861	643	17	exemption	exemption	NOUN
taxlaw-2861	643	18	benefits	benefit	VERB
taxlaw-2861	643	19	the	the	DET
taxlaw-2861	643	20	intended	intend	VERB
taxlaw-2861	643	21	beneficiaries	beneficiary	NOUN
taxlaw-2861	643	22	and	and	CCONJ
taxlaw-2861	643	23	thereby	thereby	ADV
taxlaw-2861	643	24	subsidizes	subsidize	VERB
taxlaw-2861	643	25	state	state	NOUN
taxlaw-2861	643	26	and	and	CCONJ
taxlaw-2861	643	27	local	local	ADJ
taxlaw-2861	643	28	investment	investment	NOUN
taxlaw-2861	643	29	in	in	ADP
taxlaw-2861	643	30	capital	capital	NOUN
taxlaw-2861	643	31	projects.192	projects.192	CCONJ
taxlaw-2861	643	32	this	this	DET
taxlaw-2861	643	33	inefficiency	inefficiency	NOUN
taxlaw-2861	643	34	often	often	ADV
taxlaw-2861	643	35	arises	arise	VERB
taxlaw-2861	643	36	because	because	SCONJ
taxlaw-2861	643	37	state	state	NOUN
taxlaw-2861	643	38	and	and	CCONJ
taxlaw-2861	643	39	local	local	ADJ
taxlaw-2861	643	40	governments	government	NOUN
taxlaw-2861	643	41	have	have	VERB
taxlaw-2861	643	42	to	to	PART
taxlaw-2861	643	43	issue	issue	VERB
taxlaw-2861	643	44	municipal	municipal	ADJ
taxlaw-2861	643	45	bonds	bond	NOUN
taxlaw-2861	643	46	with	with	ADP
taxlaw-2861	643	47	higher	high	ADJ
taxlaw-2861	643	48	interest	interest	NOUN
taxlaw-2861	643	49	rates	rate	NOUN
taxlaw-2861	643	50	in	in	ADP
taxlaw-2861	643	51	order	order	NOUN
taxlaw-2861	643	52	to	to	PART
taxlaw-2861	643	53	economically	economically	ADV
taxlaw-2861	643	54	appeal	appeal	VERB
taxlaw-2861	643	55	to	to	ADP
taxlaw-2861	643	56	an	an	DET
taxlaw-2861	643	57	investor	investor	NOUN
taxlaw-2861	643	58	who	who	PRON
taxlaw-2861	643	59	is	be	AUX
taxlaw-2861	643	60	not	not	PART
taxlaw-2861	643	61	in	in	ADP
taxlaw-2861	643	62	the	the	DET
taxlaw-2861	643	63	highest	high	ADJ
taxlaw-2861	643	64	marginal	marginal	ADJ
taxlaw-2861	643	65	income	income	NOUN
taxlaw-2861	643	66	tax	tax	NOUN
taxlaw-2861	643	67	bracket.193	bracket.193	NOUN
taxlaw-2861	643	68	as	as	ADP
taxlaw-2861	643	69	a	a	DET
taxlaw-2861	643	70	result	result	NOUN
taxlaw-2861	643	71	,	,	PUNCT
taxlaw-2861	643	72	instead	instead	ADV
taxlaw-2861	643	73	of	of	ADP
taxlaw-2861	643	74	state	state	NOUN
taxlaw-2861	643	75	and	and	CCONJ
taxlaw-2861	643	76	local	local	ADJ
taxlaw-2861	643	77	188	188	NUM
taxlaw-2861	643	78	opponents	opponent	NOUN
taxlaw-2861	643	79	of	of	ADP
taxlaw-2861	643	80	the	the	DET
taxlaw-2861	643	81	tax	tax	NOUN
taxlaw-2861	643	82	exemption	exemption	NOUN
taxlaw-2861	643	83	argue	argue	VERB
taxlaw-2861	643	84	that	that	SCONJ
taxlaw-2861	643	85	it	it	PRON
taxlaw-2861	643	86	results	result	VERB
taxlaw-2861	643	87	in	in	ADP
taxlaw-2861	643	88	abuse	abuse	NOUN
taxlaw-2861	643	89	and	and	CCONJ
taxlaw-2861	643	90	fraud	fraud	NOUN
taxlaw-2861	643	91	,	,	PUNCT
taxlaw-2861	643	92	creates	create	VERB
taxlaw-2861	643	93	inequities	inequity	NOUN
taxlaw-2861	643	94	by	by	ADP
taxlaw-2861	643	95	favoring	favor	VERB
taxlaw-2861	643	96	high	high	ADJ
taxlaw-2861	643	97	-	-	PUNCT
taxlaw-2861	643	98	income	income	NOUN
taxlaw-2861	643	99	taxpayers	taxpayer	NOUN
taxlaw-2861	643	100	,	,	PUNCT
taxlaw-2861	643	101	creates	create	VERB
taxlaw-2861	643	102	economic	economic	ADJ
taxlaw-2861	643	103	inefficiencies	inefficiency	NOUN
taxlaw-2861	643	104	by	by	ADP
taxlaw-2861	643	105	incentivizing	incentivize	VERB
taxlaw-2861	643	106	the	the	DET
taxlaw-2861	643	107	overinvestment	overinvestment	NOUN
taxlaw-2861	643	108	in	in	ADP
taxlaw-2861	643	109	infrastructure	infrastructure	NOUN
taxlaw-2861	643	110	,	,	PUNCT
taxlaw-2861	643	111	represents	represent	VERB
taxlaw-2861	643	112	an	an	DET
taxlaw-2861	643	113	inefficient	inefficient	ADJ
taxlaw-2861	643	114	subsidy	subsidy	NOUN
taxlaw-2861	643	115	to	to	ADP
taxlaw-2861	643	116	state	state	NOUN
taxlaw-2861	643	117	and	and	CCONJ
taxlaw-2861	643	118	local	local	ADJ
taxlaw-2861	643	119	governments	government	NOUN
taxlaw-2861	643	120	because	because	SCONJ
taxlaw-2861	643	121	the	the	DET
taxlaw-2861	643	122	middleman	middleman	NOUN
taxlaw-2861	643	123	often	often	ADV
taxlaw-2861	643	124	benefits	benefit	VERB
taxlaw-2861	643	125	more	more	ADJ
taxlaw-2861	643	126	than	than	ADP
taxlaw-2861	643	127	the	the	DET
taxlaw-2861	643	128	intended	intend	VERB
taxlaw-2861	643	129	beneficiary	beneficiary	NOUN
taxlaw-2861	643	130	,	,	PUNCT
taxlaw-2861	643	131	and	and	CCONJ
taxlaw-2861	643	132	produces	produce	VERB
taxlaw-2861	643	133	a	a	DET
taxlaw-2861	643	134	substantial	substantial	ADJ
taxlaw-2861	643	135	cost	cost	NOUN
taxlaw-2861	643	136	to	to	ADP
taxlaw-2861	643	137	the	the	DET
taxlaw-2861	643	138	federal	federal	ADJ
taxlaw-2861	643	139	government	government	NOUN
taxlaw-2861	643	140	,	,	PUNCT
taxlaw-2861	643	141	among	among	ADP
taxlaw-2861	643	142	other	other	ADJ
taxlaw-2861	643	143	arguments	argument	NOUN
taxlaw-2861	643	144	.	.	PUNCT
taxlaw-2861	644	1	see	see	VERB
taxlaw-2861	644	2	greenberg	greenberg	PROPN
taxlaw-2861	644	3	,	,	PUNCT
taxlaw-2861	644	4	supra	supra	PROPN
taxlaw-2861	644	5	note	note	PROPN
taxlaw-2861	644	6	147	147	NUM
taxlaw-2861	644	7	;	;	PUNCT
taxlaw-2861	644	8	calvin	calvin	PROPN
taxlaw-2861	644	9	h.	h.	PROPN
taxlaw-2861	644	10	johnson	johnson	PROPN
taxlaw-2861	644	11	,	,	PUNCT
taxlaw-2861	644	12	repeal	repeal	NOUN
taxlaw-2861	644	13	tax	tax	NOUN
taxlaw-2861	644	14	exemption	exemption	NOUN
taxlaw-2861	644	15	for	for	ADP
taxlaw-2861	644	16	municipal	municipal	ADJ
taxlaw-2861	644	17	bonds	bond	NOUN
taxlaw-2861	644	18	,	,	PUNCT
taxlaw-2861	644	19	tax	tax	NOUN
taxlaw-2861	644	20	notes	note	NOUN
taxlaw-2861	644	21	1259	1259	NUM
taxlaw-2861	644	22	(	(	PUNCT
taxlaw-2861	644	23	dec	dec	PROPN
taxlaw-2861	644	24	.	.	PROPN
taxlaw-2861	644	25	24	24	NUM
taxlaw-2861	644	26	,	,	PUNCT
taxlaw-2861	644	27	2007	2007	NUM
taxlaw-2861	644	28	)	)	PUNCT
taxlaw-2861	644	29	;	;	PUNCT
taxlaw-2861	644	30	maguire	maguire	PROPN
taxlaw-2861	644	31	&	&	CCONJ
taxlaw-2861	644	32	stupak	stupak	PROPN
taxlaw-2861	644	33	,	,	PUNCT
taxlaw-2861	644	34	supra	supra	PROPN
taxlaw-2861	644	35	note	note	PROPN
taxlaw-2861	644	36	176	176	NUM
taxlaw-2861	644	37	.	.	PUNCT
taxlaw-2861	645	1	as	as	ADP
taxlaw-2861	645	2	a	a	DET
taxlaw-2861	645	3	result	result	NOUN
taxlaw-2861	645	4	,	,	PUNCT
taxlaw-2861	645	5	there	there	PRON
taxlaw-2861	645	6	have	have	AUX
taxlaw-2861	645	7	been	be	AUX
taxlaw-2861	645	8	numerous	numerous	ADJ
taxlaw-2861	645	9	requests	request	NOUN
taxlaw-2861	645	10	to	to	PART
taxlaw-2861	645	11	modify	modify	VERB
taxlaw-2861	645	12	or	or	CCONJ
taxlaw-2861	645	13	repeal	repeal	VERB
taxlaw-2861	645	14	the	the	DET
taxlaw-2861	645	15	tax	tax	NOUN
taxlaw-2861	645	16	benefit	benefit	NOUN
taxlaw-2861	645	17	.	.	PUNCT
taxlaw-2861	646	1	these	these	DET
taxlaw-2861	646	2	proposals	proposal	NOUN
taxlaw-2861	646	3	have	have	AUX
taxlaw-2861	646	4	included	include	VERB
taxlaw-2861	646	5	recommendations	recommendation	NOUN
taxlaw-2861	646	6	to	to	PART
taxlaw-2861	646	7	replace	replace	VERB
taxlaw-2861	646	8	the	the	DET
taxlaw-2861	646	9	tax	tax	NOUN
taxlaw-2861	646	10	exemption	exemption	NOUN
taxlaw-2861	646	11	with	with	ADP
taxlaw-2861	646	12	a	a	DET
taxlaw-2861	646	13	federal	federal	ADJ
taxlaw-2861	646	14	grant	grant	NOUN
taxlaw-2861	646	15	made	make	VERB
taxlaw-2861	646	16	directly	directly	ADV
taxlaw-2861	646	17	to	to	ADP
taxlaw-2861	646	18	the	the	DET
taxlaw-2861	646	19	state	state	NOUN
taxlaw-2861	646	20	or	or	CCONJ
taxlaw-2861	646	21	local	local	ADJ
taxlaw-2861	646	22	government	government	NOUN
taxlaw-2861	646	23	,	,	PUNCT
taxlaw-2861	646	24	cap	cap	VERB
taxlaw-2861	646	25	the	the	DET
taxlaw-2861	646	26	tax	tax	NOUN
taxlaw-2861	646	27	exemption	exemption	NOUN
taxlaw-2861	646	28	for	for	ADP
taxlaw-2861	646	29	interest	interest	NOUN
taxlaw-2861	646	30	earned	earn	VERB
taxlaw-2861	646	31	on	on	ADP
taxlaw-2861	646	32	these	these	DET
taxlaw-2861	646	33	types	type	NOUN
taxlaw-2861	646	34	of	of	ADP
taxlaw-2861	646	35	tax	tax	NOUN
taxlaw-2861	646	36	-	-	PUNCT
taxlaw-2861	646	37	favored	favor	VERB
taxlaw-2861	646	38	bonds	bond	NOUN
taxlaw-2861	646	39	,	,	PUNCT
taxlaw-2861	646	40	or	or	CCONJ
taxlaw-2861	646	41	,	,	PUNCT
taxlaw-2861	646	42	alternatively	alternatively	ADV
taxlaw-2861	646	43	,	,	PUNCT
taxlaw-2861	646	44	simply	simply	ADV
taxlaw-2861	646	45	repeal	repeal	VERB
taxlaw-2861	646	46	the	the	DET
taxlaw-2861	646	47	tax	tax	NOUN
taxlaw-2861	646	48	preference	preference	NOUN
taxlaw-2861	646	49	.	.	PUNCT
taxlaw-2861	647	1	see	see	VERB
taxlaw-2861	647	2	the	the	DET
taxlaw-2861	647	3	white	white	PROPN
taxlaw-2861	647	4	house	house	PROPN
taxlaw-2861	647	5	,	,	PUNCT
taxlaw-2861	647	6	the	the	DET
taxlaw-2861	647	7	nat’l	nat’l	NOUN
taxlaw-2861	647	8	comm’n	comm’n	NOUN
taxlaw-2861	647	9	on	on	ADP
taxlaw-2861	647	10	fiscal	fiscal	ADJ
taxlaw-2861	647	11	responsibility	responsibility	NOUN
taxlaw-2861	647	12	and	and	CCONJ
taxlaw-2861	647	13	reform	reform	NOUN
taxlaw-2861	647	14	,	,	PUNCT
taxlaw-2861	647	15	the	the	DET
taxlaw-2861	647	16	moment	moment	NOUN
taxlaw-2861	647	17	of	of	ADP
taxlaw-2861	647	18	truth	truth	NOUN
taxlaw-2861	647	19	,	,	PUNCT
taxlaw-2861	647	20	2010	2010	NUM
taxlaw-2861	647	21	,	,	PUNCT
taxlaw-2861	647	22	available	available	ADJ
taxlaw-2861	647	23	at	at	ADP
taxlaw-2861	647	24	http://momentoftruthproject.org/sites/default/files/themomentoftruth12_1_2010.pdf	http://momentoftruthproject.org/sites/default/files/themomentoftruth12_1_2010.pdf	PROPN
taxlaw-2861	647	25	[	[	X
taxlaw-2861	647	26	https://perma.cc/6nkb-zuav	https://perma.cc/6nkb-zuav	PROPN
taxlaw-2861	647	27	]	]	X
taxlaw-2861	647	28	maguire	maguire	NOUN
taxlaw-2861	647	29	&	&	CCONJ
taxlaw-2861	647	30	stupak	stupak	PROPN
taxlaw-2861	647	31	,	,	PUNCT
taxlaw-2861	647	32	supra	supra	PROPN
taxlaw-2861	647	33	note	note	PROPN
taxlaw-2861	647	34	176	176	NUM
taxlaw-2861	647	35	;	;	PUNCT
taxlaw-2861	647	36	johnson	johnson	PROPN
taxlaw-2861	647	37	,	,	PUNCT
taxlaw-2861	647	38	repeal	repeal	NOUN
taxlaw-2861	647	39	tax	tax	NOUN
taxlaw-2861	647	40	exemption	exemption	NOUN
taxlaw-2861	647	41	for	for	ADP
taxlaw-2861	647	42	municipal	municipal	ADJ
taxlaw-2861	647	43	bonds	bond	NOUN
taxlaw-2861	647	44	,	,	PUNCT
taxlaw-2861	647	45	supra	supra	PROPN
taxlaw-2861	647	46	note	note	PROPN
taxlaw-2861	647	47	188	188	NUM
taxlaw-2861	647	48	,	,	PUNCT
taxlaw-2861	647	49	at	at	ADP
taxlaw-2861	647	50	1262	1262	NUM
taxlaw-2861	647	51	.	.	PUNCT
taxlaw-2861	648	1	a	a	DET
taxlaw-2861	648	2	detailed	detailed	ADJ
taxlaw-2861	648	3	consideration	consideration	NOUN
taxlaw-2861	648	4	of	of	ADP
taxlaw-2861	648	5	whether	whether	SCONJ
taxlaw-2861	648	6	and	and	CCONJ
taxlaw-2861	648	7	how	how	SCONJ
taxlaw-2861	648	8	the	the	DET
taxlaw-2861	648	9	tax	tax	NOUN
taxlaw-2861	648	10	exemption	exemption	NOUN
taxlaw-2861	648	11	for	for	ADP
taxlaw-2861	648	12	municipal	municipal	ADJ
taxlaw-2861	648	13	bonds	bond	NOUN
taxlaw-2861	648	14	should	should	AUX
taxlaw-2861	648	15	be	be	AUX
taxlaw-2861	648	16	reformed	reform	VERB
taxlaw-2861	648	17	is	be	AUX
taxlaw-2861	648	18	beyond	beyond	ADP
taxlaw-2861	648	19	the	the	DET
taxlaw-2861	648	20	scope	scope	NOUN
taxlaw-2861	648	21	of	of	ADP
taxlaw-2861	648	22	this	this	DET
taxlaw-2861	648	23	article	article	NOUN
taxlaw-2861	648	24	.	.	PUNCT
taxlaw-2861	649	1	189	189	NUM
taxlaw-2861	649	2	see	see	NOUN
taxlaw-2861	649	3	greenberg	greenberg	PROPN
taxlaw-2861	649	4	,	,	PUNCT
taxlaw-2861	649	5	supra	supra	PROPN
taxlaw-2861	649	6	note	note	PROPN
taxlaw-2861	649	7	147	147	NUM
taxlaw-2861	649	8	;	;	PUNCT
taxlaw-2861	649	9	maguire	maguire	PROPN
taxlaw-2861	649	10	&	&	CCONJ
taxlaw-2861	649	11	stupak	stupak	PROPN
taxlaw-2861	649	12	,	,	PUNCT
taxlaw-2861	649	13	supra	supra	PROPN
taxlaw-2861	649	14	note	note	PROPN
taxlaw-2861	650	1	176	176	NUM
taxlaw-2861	650	2	.	.	PUNCT
taxlaw-2861	651	1	190	190	NUM
taxlaw-2861	651	2	greenberg	greenberg	PROPN
taxlaw-2861	651	3	,	,	PUNCT
taxlaw-2861	651	4	supra	supra	PROPN
taxlaw-2861	651	5	note	note	PROPN
taxlaw-2861	651	6	147	147	NUM
taxlaw-2861	651	7	,	,	PUNCT
taxlaw-2861	651	8	at	at	ADP
taxlaw-2861	651	9	1261	1261	NUM
taxlaw-2861	651	10	;	;	PUNCT
taxlaw-2861	651	11	johnson	johnson	PROPN
taxlaw-2861	651	12	,	,	PUNCT
taxlaw-2861	651	13	repeal	repeal	NOUN
taxlaw-2861	651	14	tax	tax	NOUN
taxlaw-2861	651	15	exemption	exemption	NOUN
taxlaw-2861	651	16	for	for	ADP
taxlaw-2861	651	17	municipal	municipal	ADJ
taxlaw-2861	651	18	bonds	bond	NOUN
taxlaw-2861	651	19	,	,	PUNCT
taxlaw-2861	651	20	supra	supra	PROPN
taxlaw-2861	651	21	note	note	NOUN
taxlaw-2861	651	22	188	188	NUM
taxlaw-2861	651	23	.	.	PUNCT
taxlaw-2861	651	24	191	191	NUM
taxlaw-2861	651	25	peter	peter	PROPN
taxlaw-2861	651	26	fortune	fortune	PROPN
taxlaw-2861	651	27	,	,	PUNCT
taxlaw-2861	651	28	the	the	DET
taxlaw-2861	651	29	municipal	municipal	ADJ
taxlaw-2861	651	30	bond	bond	NOUN
taxlaw-2861	651	31	market	market	NOUN
taxlaw-2861	651	32	,	,	PUNCT
taxlaw-2861	651	33	part	part	PROPN
taxlaw-2861	651	34	ii	ii	PROPN
taxlaw-2861	651	35	:	:	PUNCT
taxlaw-2861	651	36	problems	problem	NOUN
taxlaw-2861	651	37	and	and	CCONJ
taxlaw-2861	651	38	policies	policy	NOUN
taxlaw-2861	651	39	,	,	PUNCT
taxlaw-2861	651	40	1992	1992	NUM
taxlaw-2861	651	41	new	new	PROPN
taxlaw-2861	651	42	england	england	PROPN
taxlaw-2861	651	43	econ	econ	PROPN
taxlaw-2861	651	44	.	.	PUNCT
taxlaw-2861	652	1	rev	rev	PROPN
taxlaw-2861	652	2	.	.	PROPN
taxlaw-2861	652	3	47	47	NUM
taxlaw-2861	652	4	,	,	PUNCT
taxlaw-2861	652	5	48	48	NUM
taxlaw-2861	652	6	(	(	PUNCT
taxlaw-2861	652	7	may	may	PROPN
taxlaw-2861	652	8	/	/	SYM
taxlaw-2861	652	9	june	june	PROPN
taxlaw-2861	652	10	1992	1992	NUM
taxlaw-2861	652	11	)	)	PUNCT
taxlaw-2861	652	12	.	.	PUNCT
taxlaw-2861	653	1	192	192	NUM
taxlaw-2861	653	2	greenberg	greenberg	PROPN
taxlaw-2861	653	3	,	,	PUNCT
taxlaw-2861	653	4	supra	supra	PROPN
taxlaw-2861	653	5	note	note	PROPN
taxlaw-2861	653	6	147	147	NUM
taxlaw-2861	653	7	,	,	PUNCT
taxlaw-2861	653	8	at	at	ADP
taxlaw-2861	653	9	1260–61	1260–61	NUM
taxlaw-2861	653	10	;	;	PUNCT
taxlaw-2861	653	11	johnson	johnson	PROPN
taxlaw-2861	653	12	,	,	PUNCT
taxlaw-2861	653	13	repeal	repeal	NOUN
taxlaw-2861	653	14	tax	tax	NOUN
taxlaw-2861	653	15	exemption	exemption	NOUN
taxlaw-2861	653	16	for	for	ADP
taxlaw-2861	653	17	municipal	municipal	ADJ
taxlaw-2861	653	18	bonds	bond	NOUN
taxlaw-2861	653	19	,	,	PUNCT
taxlaw-2861	653	20	supra	supra	PROPN
taxlaw-2861	653	21	note	note	NOUN
taxlaw-2861	653	22	188	188	NUM
taxlaw-2861	653	23	.	.	NOUN
taxlaw-2861	653	24	193	193	NUM
taxlaw-2861	653	25	fortune	fortune	NOUN
taxlaw-2861	653	26	,	,	PUNCT
taxlaw-2861	653	27	supra	supra	PROPN
taxlaw-2861	653	28	note	note	NOUN
taxlaw-2861	653	29	191	191	NUM
taxlaw-2861	653	30	;	;	PUNCT
taxlaw-2861	653	31	greenberg	greenberg	PROPN
taxlaw-2861	653	32	,	,	PUNCT
taxlaw-2861	653	33	supra	supra	PROPN
taxlaw-2861	653	34	note	note	NOUN
taxlaw-2861	653	35	147	147	NUM
taxlaw-2861	653	36	.	.	SYM
taxlaw-2861	653	37	170	170	NUM
taxlaw-2861	653	38	columbia	columbia	PROPN
taxlaw-2861	653	39	journal	journal	PROPN
taxlaw-2861	653	40	of	of	ADP
taxlaw-2861	653	41	tax	tax	NOUN
taxlaw-2861	653	42	law	law	NOUN
taxlaw-2861	653	43	[	[	X
taxlaw-2861	653	44	vol.9:141	vol.9:141	ADJ
taxlaw-2861	653	45	governments	government	NOUN
taxlaw-2861	653	46	capturing	capture	VERB
taxlaw-2861	653	47	the	the	DET
taxlaw-2861	653	48	benefits	benefit	NOUN
taxlaw-2861	653	49	of	of	ADP
taxlaw-2861	653	50	the	the	DET
taxlaw-2861	653	51	tax	tax	NOUN
taxlaw-2861	653	52	exemption	exemption	NOUN
taxlaw-2861	653	53	in	in	ADP
taxlaw-2861	653	54	the	the	DET
taxlaw-2861	653	55	form	form	NOUN
taxlaw-2861	653	56	of	of	ADP
taxlaw-2861	653	57	lower	low	ADJ
taxlaw-2861	653	58	borrowing	borrowing	NOUN
taxlaw-2861	653	59	costs	cost	NOUN
taxlaw-2861	653	60	,	,	PUNCT
taxlaw-2861	653	61	the	the	DET
taxlaw-2861	653	62	extra	extra	ADJ
taxlaw-2861	653	63	savings	saving	NOUN
taxlaw-2861	653	64	goes	go	VERB
taxlaw-2861	653	65	to	to	ADP
taxlaw-2861	653	66	taxpayers	taxpayer	NOUN
taxlaw-2861	653	67	in	in	ADP
taxlaw-2861	653	68	high	high	ADJ
taxlaw-2861	653	69	-	-	PUNCT
taxlaw-2861	653	70	income	income	NOUN
taxlaw-2861	653	71	households.194	households.194	NOUN
taxlaw-2861	653	72	furthermore	furthermore	ADV
taxlaw-2861	653	73	,	,	PUNCT
taxlaw-2861	653	74	even	even	ADV
taxlaw-2861	653	75	to	to	PART
taxlaw-2861	653	76	attract	attract	VERB
taxlaw-2861	653	77	wealthy	wealthy	ADJ
taxlaw-2861	653	78	taxpayers	taxpayer	NOUN
taxlaw-2861	653	79	,	,	PUNCT
taxlaw-2861	653	80	municipal	municipal	ADJ
taxlaw-2861	653	81	bonds	bond	NOUN
taxlaw-2861	653	82	often	often	ADV
taxlaw-2861	653	83	have	have	VERB
taxlaw-2861	653	84	to	to	PART
taxlaw-2861	653	85	bear	bear	VERB
taxlaw-2861	653	86	premium	premium	NOUN
taxlaw-2861	653	87	interest	interest	NOUN
taxlaw-2861	653	88	rates	rate	NOUN
taxlaw-2861	653	89	because	because	SCONJ
taxlaw-2861	653	90	of	of	ADP
taxlaw-2861	653	91	inadequate	inadequate	ADJ
taxlaw-2861	653	92	market	market	NOUN
taxlaw-2861	653	93	information	information	NOUN
taxlaw-2861	653	94	,	,	PUNCT
taxlaw-2861	653	95	the	the	DET
taxlaw-2861	653	96	illiquid	illiquid	ADJ
taxlaw-2861	653	97	nature	nature	NOUN
taxlaw-2861	653	98	of	of	ADP
taxlaw-2861	653	99	many	many	ADJ
taxlaw-2861	653	100	municipal	municipal	ADJ
taxlaw-2861	653	101	and	and	CCONJ
taxlaw-2861	653	102	the	the	DET
taxlaw-2861	653	103	numerous	numerous	ADJ
taxlaw-2861	653	104	alternative	alternative	ADJ
taxlaw-2861	653	105	types	type	NOUN
taxlaw-2861	653	106	of	of	ADP
taxlaw-2861	653	107	tax	tax	NOUN
taxlaw-2861	653	108	-	-	PUNCT
taxlaw-2861	653	109	advantaged	advantage	VERB
taxlaw-2861	653	110	investment	investment	NOUN
taxlaw-2861	653	111	options	option	NOUN
taxlaw-2861	653	112	available	available	ADJ
taxlaw-2861	653	113	to	to	ADP
taxlaw-2861	653	114	investors.195	investors.195	NOUN
taxlaw-2861	653	115	although	although	SCONJ
taxlaw-2861	653	116	some	some	PRON
taxlaw-2861	653	117	of	of	ADP
taxlaw-2861	653	118	these	these	DET
taxlaw-2861	653	119	issues	issue	NOUN
taxlaw-2861	653	120	may	may	AUX
taxlaw-2861	653	121	arise	arise	VERB
taxlaw-2861	653	122	if	if	SCONJ
taxlaw-2861	653	123	a	a	DET
taxlaw-2861	653	124	tax	tax	NOUN
taxlaw-2861	653	125	exemption	exemption	NOUN
taxlaw-2861	653	126	is	be	AUX
taxlaw-2861	653	127	extended	extend	VERB
taxlaw-2861	653	128	to	to	ADP
taxlaw-2861	653	129	the	the	DET
taxlaw-2861	653	130	interest	interest	NOUN
taxlaw-2861	653	131	earned	earn	VERB
taxlaw-2861	653	132	on	on	ADP
taxlaw-2861	653	133	sib	sib	PROPN
taxlaw-2861	653	134	investments	investment	NOUN
taxlaw-2861	653	135	,	,	PUNCT
taxlaw-2861	653	136	the	the	DET
taxlaw-2861	653	137	concern	concern	NOUN
taxlaw-2861	653	138	that	that	SCONJ
taxlaw-2861	653	139	a	a	DET
taxlaw-2861	653	140	tax	tax	NOUN
taxlaw-2861	653	141	exemption	exemption	NOUN
taxlaw-2861	653	142	is	be	AUX
taxlaw-2861	653	143	likely	likely	ADJ
taxlaw-2861	653	144	to	to	PART
taxlaw-2861	653	145	primarily	primarily	ADV
taxlaw-2861	653	146	benefit	benefit	VERB
taxlaw-2861	653	147	high	high	ADJ
taxlaw-2861	653	148	income	income	NOUN
taxlaw-2861	653	149	investors	investor	NOUN
taxlaw-2861	653	150	is	be	AUX
taxlaw-2861	653	151	not	not	PART
taxlaw-2861	653	152	as	as	ADV
taxlaw-2861	653	153	detrimental	detrimental	ADJ
taxlaw-2861	653	154	in	in	ADP
taxlaw-2861	653	155	the	the	DET
taxlaw-2861	653	156	sib	sib	NOUN
taxlaw-2861	653	157	context	context	NOUN
taxlaw-2861	653	158	.	.	PUNCT
taxlaw-2861	654	1	in	in	ADP
taxlaw-2861	654	2	particular	particular	ADJ
taxlaw-2861	654	3	,	,	PUNCT
taxlaw-2861	654	4	one	one	NUM
taxlaw-2861	654	5	of	of	ADP
taxlaw-2861	654	6	the	the	DET
taxlaw-2861	654	7	potential	potential	ADJ
taxlaw-2861	654	8	benefits	benefit	NOUN
taxlaw-2861	654	9	of	of	ADP
taxlaw-2861	654	10	the	the	DET
taxlaw-2861	654	11	sib	sib	NOUN
taxlaw-2861	654	12	structure	structure	NOUN
taxlaw-2861	654	13	is	be	AUX
taxlaw-2861	654	14	that	that	SCONJ
taxlaw-2861	654	15	the	the	DET
taxlaw-2861	654	16	involvement	involvement	NOUN
taxlaw-2861	654	17	of	of	ADP
taxlaw-2861	654	18	investors	investor	NOUN
taxlaw-2861	654	19	who	who	PRON
taxlaw-2861	654	20	have	have	VERB
taxlaw-2861	654	21	business	business	NOUN
taxlaw-2861	654	22	knowledge	knowledge	NOUN
taxlaw-2861	654	23	and	and	CCONJ
taxlaw-2861	654	24	experience	experience	NOUN
taxlaw-2861	654	25	could	could	AUX
taxlaw-2861	654	26	be	be	AUX
taxlaw-2861	654	27	a	a	DET
taxlaw-2861	654	28	valuable	valuable	ADJ
taxlaw-2861	654	29	asset	asset	NOUN
taxlaw-2861	654	30	in	in	ADP
taxlaw-2861	654	31	improving	improve	VERB
taxlaw-2861	654	32	the	the	DET
taxlaw-2861	654	33	delivery	delivery	NOUN
taxlaw-2861	654	34	of	of	ADP
taxlaw-2861	654	35	social	social	ADJ
taxlaw-2861	654	36	services.196	services.196	NOUN
taxlaw-2861	654	37	if	if	SCONJ
taxlaw-2861	654	38	this	this	PRON
taxlaw-2861	654	39	is	be	AUX
taxlaw-2861	654	40	true	true	ADJ
taxlaw-2861	654	41	,	,	PUNCT
taxlaw-2861	654	42	then	then	ADV
taxlaw-2861	654	43	the	the	DET
taxlaw-2861	654	44	additional	additional	ADJ
taxlaw-2861	654	45	cost	cost	NOUN
taxlaw-2861	654	46	to	to	PART
taxlaw-2861	654	47	attract	attract	VERB
taxlaw-2861	654	48	these	these	DET
taxlaw-2861	654	49	investors	investor	NOUN
taxlaw-2861	654	50	may	may	AUX
taxlaw-2861	654	51	be	be	AUX
taxlaw-2861	654	52	worthwhile	worthwhile	ADJ
taxlaw-2861	654	53	.	.	PUNCT
taxlaw-2861	655	1	moreover	moreover	ADV
taxlaw-2861	655	2	,	,	PUNCT
taxlaw-2861	655	3	it	it	PRON
taxlaw-2861	655	4	may	may	AUX
taxlaw-2861	655	5	not	not	PART
taxlaw-2861	655	6	be	be	AUX
taxlaw-2861	655	7	necessary	necessary	ADJ
taxlaw-2861	655	8	for	for	SCONJ
taxlaw-2861	655	9	a	a	DET
taxlaw-2861	655	10	sib	sib	NOUN
taxlaw-2861	655	11	to	to	PART
taxlaw-2861	655	12	bear	bear	VERB
taxlaw-2861	655	13	a	a	DET
taxlaw-2861	655	14	premium	premium	ADJ
taxlaw-2861	655	15	interest	interest	NOUN
taxlaw-2861	655	16	rate	rate	NOUN
taxlaw-2861	655	17	to	to	PART
taxlaw-2861	655	18	attract	attract	VERB
taxlaw-2861	655	19	these	these	DET
taxlaw-2861	655	20	investors	investor	NOUN
taxlaw-2861	655	21	,	,	PUNCT
taxlaw-2861	655	22	since	since	SCONJ
taxlaw-2861	655	23	most	most	ADJ
taxlaw-2861	655	24	private	private	ADJ
taxlaw-2861	655	25	sib	sib	NOUN
taxlaw-2861	655	26	investors	investor	NOUN
taxlaw-2861	655	27	are	be	AUX
taxlaw-2861	655	28	willing	willing	ADJ
taxlaw-2861	655	29	to	to	PART
taxlaw-2861	655	30	accept	accept	VERB
taxlaw-2861	655	31	a	a	DET
taxlaw-2861	655	32	lower	low	ADJ
taxlaw-2861	655	33	financial	financial	ADJ
taxlaw-2861	655	34	return	return	NOUN
taxlaw-2861	655	35	,	,	PUNCT
taxlaw-2861	655	36	given	give	VERB
taxlaw-2861	655	37	that	that	SCONJ
taxlaw-2861	655	38	they	they	PRON
taxlaw-2861	655	39	already	already	ADV
taxlaw-2861	655	40	have	have	AUX
taxlaw-2861	655	41	wealth	wealth	NOUN
taxlaw-2861	655	42	and	and	CCONJ
taxlaw-2861	655	43	that	that	SCONJ
taxlaw-2861	655	44	they	they	PRON
taxlaw-2861	655	45	are	be	AUX
taxlaw-2861	655	46	also	also	ADV
taxlaw-2861	655	47	receiving	receive	VERB
taxlaw-2861	655	48	a	a	DET
taxlaw-2861	655	49	non	non	ADJ
taxlaw-2861	655	50	-	-	ADJ
taxlaw-2861	655	51	financial	financial	ADJ
taxlaw-2861	655	52	return	return	NOUN
taxlaw-2861	655	53	in	in	ADP
taxlaw-2861	655	54	the	the	DET
taxlaw-2861	655	55	form	form	NOUN
taxlaw-2861	655	56	of	of	ADP
taxlaw-2861	655	57	social	social	ADJ
taxlaw-2861	655	58	benefits.197	benefits.197	PROPN
taxlaw-2861	655	59	c.	c.	PROPN
taxlaw-2861	655	60	upfront	upfront	PROPN
taxlaw-2861	655	61	deduction	deduction	NOUN
taxlaw-2861	655	62	a	a	DET
taxlaw-2861	655	63	third	third	ADJ
taxlaw-2861	655	64	option	option	NOUN
taxlaw-2861	655	65	is	be	AUX
taxlaw-2861	655	66	to	to	PART
taxlaw-2861	655	67	allow	allow	VERB
taxlaw-2861	655	68	sib	sib	NOUN
taxlaw-2861	655	69	investors	investor	NOUN
taxlaw-2861	655	70	to	to	PART
taxlaw-2861	655	71	deduct	deduct	VERB
taxlaw-2861	655	72	up	up	ADP
taxlaw-2861	655	73	to	to	ADP
taxlaw-2861	655	74	a	a	DET
taxlaw-2861	655	75	certain	certain	ADJ
taxlaw-2861	655	76	amount	amount	NOUN
taxlaw-2861	655	77	of	of	ADP
taxlaw-2861	655	78	their	their	PRON
taxlaw-2861	655	79	sib	sib	NOUN
taxlaw-2861	655	80	investment	investment	NOUN
taxlaw-2861	655	81	on	on	ADP
taxlaw-2861	655	82	their	their	PRON
taxlaw-2861	655	83	federal	federal	ADJ
taxlaw-2861	655	84	income	income	NOUN
taxlaw-2861	655	85	tax	tax	NOUN
taxlaw-2861	655	86	return	return	NOUN
taxlaw-2861	655	87	at	at	ADP
taxlaw-2861	655	88	the	the	DET
taxlaw-2861	655	89	time	time	NOUN
taxlaw-2861	655	90	of	of	ADP
taxlaw-2861	655	91	the	the	DET
taxlaw-2861	655	92	investment	investment	NOUN
taxlaw-2861	655	93	and	and	CCONJ
taxlaw-2861	655	94	defer	defer	VERB
taxlaw-2861	655	95	the	the	DET
taxlaw-2861	655	96	recognition	recognition	NOUN
taxlaw-2861	655	97	of	of	ADP
taxlaw-2861	655	98	any	any	DET
taxlaw-2861	655	99	income	income	NOUN
taxlaw-2861	655	100	until	until	ADP
taxlaw-2861	655	101	the	the	DET
taxlaw-2861	655	102	time	time	NOUN
taxlaw-2861	655	103	that	that	PRON
taxlaw-2861	655	104	it	it	PRON
taxlaw-2861	655	105	is	be	AUX
taxlaw-2861	655	106	realized	realize	VERB
taxlaw-2861	655	107	.	.	PUNCT
taxlaw-2861	656	1	this	this	DET
taxlaw-2861	656	2	type	type	NOUN
taxlaw-2861	656	3	of	of	ADP
taxlaw-2861	656	4	tax	tax	NOUN
taxlaw-2861	656	5	preference	preference	NOUN
taxlaw-2861	656	6	currently	currently	ADV
taxlaw-2861	656	7	exists	exist	VERB
taxlaw-2861	656	8	for	for	ADP
taxlaw-2861	656	9	federal	federal	ADJ
taxlaw-2861	656	10	income	income	NOUN
taxlaw-2861	656	11	tax	tax	NOUN
taxlaw-2861	656	12	purposes	purpose	NOUN
taxlaw-2861	656	13	for	for	ADP
taxlaw-2861	656	14	certain	certain	ADJ
taxlaw-2861	656	15	investments	investment	NOUN
taxlaw-2861	656	16	.	.	PUNCT
taxlaw-2861	657	1	for	for	ADP
taxlaw-2861	657	2	instance	instance	NOUN
taxlaw-2861	657	3	,	,	PUNCT
taxlaw-2861	657	4	as	as	SCONJ
taxlaw-2861	657	5	discussed	discuss	VERB
taxlaw-2861	657	6	above	above	ADV
taxlaw-2861	657	7	,	,	PUNCT
taxlaw-2861	657	8	federal	federal	ADJ
taxlaw-2861	657	9	income	income	NOUN
taxlaw-2861	657	10	tax	tax	NOUN
taxlaw-2861	657	11	law	law	NOUN
taxlaw-2861	657	12	provides	provide	VERB
taxlaw-2861	657	13	a	a	DET
taxlaw-2861	657	14	deduction	deduction	NOUN
taxlaw-2861	657	15	for	for	ADP
taxlaw-2861	657	16	qualified	qualified	ADJ
taxlaw-2861	657	17	charitable	charitable	ADJ
taxlaw-2861	657	18	contributions.198	contributions.198	NOUN
taxlaw-2861	657	19	one	one	NUM
taxlaw-2861	657	20	of	of	ADP
taxlaw-2861	657	21	the	the	DET
taxlaw-2861	657	22	main	main	ADJ
taxlaw-2861	657	23	policy	policy	NOUN
taxlaw-2861	657	24	rationales	rationale	NOUN
taxlaw-2861	657	25	for	for	ADP
taxlaw-2861	657	26	the	the	DET
taxlaw-2861	657	27	existence	existence	NOUN
taxlaw-2861	657	28	of	of	ADP
taxlaw-2861	657	29	this	this	DET
taxlaw-2861	657	30	tax	tax	NOUN
taxlaw-2861	657	31	benefit	benefit	NOUN
taxlaw-2861	657	32	is	be	AUX
taxlaw-2861	657	33	to	to	PART
taxlaw-2861	657	34	help	help	AUX
taxlaw-2861	657	35	fund	fund	VERB
taxlaw-2861	657	36	qualified	qualified	ADJ
taxlaw-2861	657	37	charitable	charitable	ADJ
taxlaw-2861	657	38	organizations	organization	NOUN
taxlaw-2861	657	39	.	.	PUNCT
taxlaw-2861	658	1	as	as	ADP
taxlaw-2861	658	2	the	the	DET
taxlaw-2861	658	3	report	report	NOUN
taxlaw-2861	658	4	of	of	ADP
taxlaw-2861	658	5	the	the	DET
taxlaw-2861	658	6	house	house	PROPN
taxlaw-2861	658	7	committee	committee	PROPN
taxlaw-2861	658	8	on	on	ADP
taxlaw-2861	658	9	ways	way	NOUN
taxlaw-2861	658	10	and	and	CCONJ
taxlaw-2861	658	11	means	mean	VERB
taxlaw-2861	658	12	on	on	ADP
taxlaw-2861	658	13	the	the	DET
taxlaw-2861	658	14	revenue	revenue	NOUN
taxlaw-2861	658	15	act	act	NOUN
taxlaw-2861	658	16	of	of	ADP
taxlaw-2861	658	17	1938	1938	NUM
taxlaw-2861	658	18	states	state	NOUN
taxlaw-2861	658	19	:	:	PUNCT
taxlaw-2861	658	20	“	"	PUNCT
taxlaw-2861	658	21	the	the	DET
taxlaw-2861	658	22	exemption	exemption	NOUN
taxlaw-2861	658	23	from	from	ADP
taxlaw-2861	658	24	taxation	taxation	NOUN
taxlaw-2861	658	25	of	of	ADP
taxlaw-2861	658	26	money	money	NOUN
taxlaw-2861	658	27	or	or	CCONJ
taxlaw-2861	658	28	property	property	NOUN
taxlaw-2861	658	29	devoted	devote	VERB
taxlaw-2861	658	30	to	to	ADP
taxlaw-2861	658	31	charitable	charitable	ADJ
taxlaw-2861	658	32	and	and	CCONJ
taxlaw-2861	658	33	other	other	ADJ
taxlaw-2861	658	34	purposes	purpose	NOUN
taxlaw-2861	658	35	is	be	AUX
taxlaw-2861	658	36	based	base	VERB
taxlaw-2861	658	37	upon	upon	SCONJ
taxlaw-2861	658	38	the	the	DET
taxlaw-2861	658	39	theory	theory	NOUN
taxlaw-2861	658	40	that	that	SCONJ
taxlaw-2861	658	41	the	the	DET
taxlaw-2861	658	42	government	government	NOUN
taxlaw-2861	658	43	is	be	AUX
taxlaw-2861	658	44	compensated	compensate	VERB
taxlaw-2861	658	45	for	for	ADP
taxlaw-2861	658	46	the	the	DET
taxlaw-2861	658	47	loss	loss	NOUN
taxlaw-2861	658	48	of	of	ADP
taxlaw-2861	658	49	revenue	revenue	NOUN
taxlaw-2861	658	50	by	by	ADP
taxlaw-2861	658	51	its	its	PRON
taxlaw-2861	658	52	relief	relief	NOUN
taxlaw-2861	658	53	from	from	ADP
taxlaw-2861	658	54	financial	financial	ADJ
taxlaw-2861	658	55	burden	burden	NOUN
taxlaw-2861	658	56	which	which	PRON
taxlaw-2861	658	57	would	would	AUX
taxlaw-2861	658	58	otherwise	otherwise	ADV
taxlaw-2861	658	59	have	have	VERB
taxlaw-2861	658	60	to	to	PART
taxlaw-2861	658	61	be	be	AUX
taxlaw-2861	658	62	met	meet	VERB
taxlaw-2861	658	63	by	by	ADP
taxlaw-2861	658	64	appropriations	appropriation	NOUN
taxlaw-2861	658	65	from	from	ADP
taxlaw-2861	658	66	public	public	ADJ
taxlaw-2861	658	67	funds	fund	NOUN
taxlaw-2861	658	68	,	,	PUNCT
taxlaw-2861	658	69	and	and	CCONJ
taxlaw-2861	658	70	by	by	ADP
taxlaw-2861	658	71	the	the	DET
taxlaw-2861	658	72	benefits	benefit	NOUN
taxlaw-2861	658	73	resulting	result	VERB
taxlaw-2861	658	74	from	from	ADP
taxlaw-2861	658	75	the	the	DET
taxlaw-2861	658	76	promotion	promotion	NOUN
taxlaw-2861	658	77	of	of	ADP
taxlaw-2861	658	78	the	the	DET
taxlaw-2861	658	79	general	general	ADJ
taxlaw-2861	658	80	welfare	welfare	NOUN
taxlaw-2861	658	81	.	.	PUNCT
taxlaw-2861	658	82	”	"	PUNCT
taxlaw-2861	659	1	199	199	NUM
taxlaw-2861	659	2	investing	invest	VERB
taxlaw-2861	659	3	in	in	ADP
taxlaw-2861	659	4	a	a	DET
taxlaw-2861	659	5	sib	sib	NOUN
taxlaw-2861	659	6	is	be	AUX
taxlaw-2861	659	7	consistent	consistent	ADJ
taxlaw-2861	659	8	with	with	ADP
taxlaw-2861	659	9	this	this	DET
taxlaw-2861	659	10	policy	policy	NOUN
taxlaw-2861	659	11	rationale	rationale	NOUN
taxlaw-2861	659	12	.	.	PUNCT
taxlaw-2861	660	1	although	although	SCONJ
taxlaw-2861	660	2	an	an	DET
taxlaw-2861	660	3	investment	investment	NOUN
taxlaw-2861	660	4	in	in	ADP
taxlaw-2861	660	5	a	a	DET
taxlaw-2861	660	6	sib	sib	NOUN
taxlaw-2861	660	7	does	do	AUX
taxlaw-2861	660	8	not	not	PART
taxlaw-2861	660	9	qualify	qualify	VERB
taxlaw-2861	660	10	for	for	ADP
taxlaw-2861	660	11	the	the	DET
taxlaw-2861	660	12	charitable	charitable	ADJ
taxlaw-2861	660	13	contribution	contribution	NOUN
taxlaw-2861	660	14	deduction	deduction	NOUN
taxlaw-2861	660	15	because	because	SCONJ
taxlaw-2861	660	16	there	there	PRON
taxlaw-2861	660	17	exists	exist	VERB
taxlaw-2861	660	18	both	both	PRON
taxlaw-2861	660	19	a	a	DET
taxlaw-2861	660	20	potential	potential	ADJ
taxlaw-2861	660	21	return	return	NOUN
taxlaw-2861	660	22	of	of	ADP
taxlaw-2861	660	23	the	the	DET
taxlaw-2861	660	24	contributed	contribute	VERB
taxlaw-2861	660	25	funds	fund	NOUN
taxlaw-2861	660	26	and	and	CCONJ
taxlaw-2861	660	27	a	a	DET
taxlaw-2861	660	28	return	return	NOUN
taxlaw-2861	660	29	on	on	ADP
taxlaw-2861	660	30	investment	investment	NOUN
taxlaw-2861	660	31	,	,	PUNCT
taxlaw-2861	660	32	a	a	DET
taxlaw-2861	660	33	194	194	NUM
taxlaw-2861	660	34	fortune	fortune	NOUN
taxlaw-2861	660	35	,	,	PUNCT
taxlaw-2861	660	36	supra	supra	PROPN
taxlaw-2861	660	37	note	note	NOUN
taxlaw-2861	660	38	191	191	NUM
taxlaw-2861	660	39	;	;	PUNCT
taxlaw-2861	660	40	greenberg	greenberg	PROPN
taxlaw-2861	660	41	,	,	PUNCT
taxlaw-2861	660	42	supra	supra	PROPN
taxlaw-2861	660	43	note	note	PROPN
taxlaw-2861	660	44	147	147	NUM
taxlaw-2861	660	45	,	,	PUNCT
taxlaw-2861	660	46	at	at	ADP
taxlaw-2861	660	47	1261	1261	NUM
taxlaw-2861	660	48	.	.	PUNCT
taxlaw-2861	661	1	195	195	NUM
taxlaw-2861	661	2	see	see	VERB
taxlaw-2861	661	3	johnson	johnson	PROPN
taxlaw-2861	661	4	,	,	PUNCT
taxlaw-2861	661	5	repeal	repeal	NOUN
taxlaw-2861	661	6	tax	tax	NOUN
taxlaw-2861	661	7	exemption	exemption	NOUN
taxlaw-2861	661	8	for	for	ADP
taxlaw-2861	661	9	municipal	municipal	ADJ
taxlaw-2861	661	10	bonds	bond	NOUN
taxlaw-2861	661	11	,	,	PUNCT
taxlaw-2861	661	12	supra	supra	PROPN
taxlaw-2861	661	13	note	note	PROPN
taxlaw-2861	661	14	188	188	NUM
taxlaw-2861	661	15	;	;	PUNCT
taxlaw-2861	661	16	greenberg	greenberg	PROPN
taxlaw-2861	661	17	,	,	PUNCT
taxlaw-2861	661	18	supra	supra	PROPN
taxlaw-2861	661	19	note	note	PROPN
taxlaw-2861	661	20	147	147	NUM
taxlaw-2861	661	21	,	,	PUNCT
taxlaw-2861	661	22	at	at	ADP
taxlaw-2861	661	23	1261	1261	NUM
taxlaw-2861	661	24	.	.	PUNCT
taxlaw-2861	662	1	196	196	NUM
taxlaw-2861	662	2	see	see	VERB
taxlaw-2861	662	3	supra	supra	PROPN
taxlaw-2861	662	4	notes	note	VERB
taxlaw-2861	662	5	53–58	53–58	PROPN
taxlaw-2861	662	6	and	and	CCONJ
taxlaw-2861	662	7	accompanying	accompany	VERB
taxlaw-2861	662	8	text	text	NOUN
taxlaw-2861	662	9	.	.	PUNCT
taxlaw-2861	663	1	197	197	NUM
taxlaw-2861	663	2	if	if	SCONJ
taxlaw-2861	663	3	the	the	DET
taxlaw-2861	663	4	sib	sib	NOUN
taxlaw-2861	663	5	structure	structure	NOUN
taxlaw-2861	663	6	does	do	AUX
taxlaw-2861	663	7	not	not	PART
taxlaw-2861	663	8	adequately	adequately	ADV
taxlaw-2861	663	9	overcome	overcome	VERB
taxlaw-2861	663	10	these	these	DET
taxlaw-2861	663	11	drawbacks	drawback	NOUN
taxlaw-2861	663	12	,	,	PUNCT
taxlaw-2861	663	13	then	then	ADV
taxlaw-2861	663	14	an	an	DET
taxlaw-2861	663	15	alternative	alternative	NOUN
taxlaw-2861	663	16	to	to	ADP
taxlaw-2861	663	17	a	a	DET
taxlaw-2861	663	18	tax	tax	NOUN
taxlaw-2861	663	19	exemption	exemption	NOUN
taxlaw-2861	663	20	may	may	AUX
taxlaw-2861	663	21	be	be	AUX
taxlaw-2861	663	22	to	to	PART
taxlaw-2861	663	23	offer	offer	VERB
taxlaw-2861	663	24	tax	tax	NOUN
taxlaw-2861	663	25	benefits	benefit	NOUN
taxlaw-2861	663	26	similar	similar	ADJ
taxlaw-2861	663	27	to	to	ADP
taxlaw-2861	663	28	those	those	PRON
taxlaw-2861	663	29	given	give	VERB
taxlaw-2861	663	30	to	to	PART
taxlaw-2861	663	31	build	build	VERB
taxlaw-2861	663	32	america	america	PROPN
taxlaw-2861	663	33	bonds	bond	NOUN
taxlaw-2861	663	34	.	.	PUNCT
taxlaw-2861	664	1	build	build	VERB
taxlaw-2861	664	2	america	america	PROPN
taxlaw-2861	664	3	bonds	bond	NOUN
taxlaw-2861	664	4	are	be	AUX
taxlaw-2861	664	5	taxable	taxable	ADJ
taxlaw-2861	664	6	bonds	bond	NOUN
taxlaw-2861	664	7	that	that	PRON
taxlaw-2861	664	8	provide	provide	VERB
taxlaw-2861	664	9	either	either	CCONJ
taxlaw-2861	664	10	(	(	PUNCT
taxlaw-2861	664	11	i	i	NOUN
taxlaw-2861	664	12	)	)	PUNCT
taxlaw-2861	664	13	a	a	DET
taxlaw-2861	664	14	direct	direct	ADJ
taxlaw-2861	664	15	federal	federal	ADJ
taxlaw-2861	664	16	payment	payment	NOUN
taxlaw-2861	664	17	subsidy	subsidy	NOUN
taxlaw-2861	664	18	for	for	ADP
taxlaw-2861	664	19	a	a	DET
taxlaw-2861	664	20	portion	portion	NOUN
taxlaw-2861	664	21	of	of	ADP
taxlaw-2861	664	22	the	the	DET
taxlaw-2861	664	23	state	state	NOUN
taxlaw-2861	664	24	or	or	CCONJ
taxlaw-2861	664	25	local	local	ADJ
taxlaw-2861	664	26	government	government	NOUN
taxlaw-2861	664	27	’s	’s	PART
taxlaw-2861	664	28	borrowing	borrowing	NOUN
taxlaw-2861	664	29	costs	cost	NOUN
taxlaw-2861	664	30	or	or	CCONJ
taxlaw-2861	664	31	(	(	PUNCT
taxlaw-2861	664	32	ii	ii	NOUN
taxlaw-2861	664	33	)	)	PUNCT
taxlaw-2861	664	34	a	a	DET
taxlaw-2861	664	35	tax	tax	NOUN
taxlaw-2861	664	36	credit	credit	NOUN
taxlaw-2861	664	37	for	for	ADP
taxlaw-2861	664	38	the	the	DET
taxlaw-2861	664	39	bondholder	bondholder	NOUN
taxlaw-2861	664	40	.	.	PUNCT
taxlaw-2861	665	1	u.s	u.s	PROPN
taxlaw-2861	665	2	.	.	PROPN
taxlaw-2861	665	3	dep’t	dep’t	NOUN
taxlaw-2861	665	4	of	of	ADP
taxlaw-2861	665	5	the	the	DET
taxlaw-2861	665	6	treasury	treasury	NOUN
taxlaw-2861	665	7	,	,	PUNCT
taxlaw-2861	665	8	treasury	treasury	NOUN
taxlaw-2861	665	9	analysis	analysis	NOUN
taxlaw-2861	665	10	of	of	ADP
taxlaw-2861	665	11	build	build	PROPN
taxlaw-2861	665	12	america	america	PROPN
taxlaw-2861	665	13	bonds	bond	NOUN
taxlaw-2861	665	14	issuance	issuance	NOUN
taxlaw-2861	665	15	and	and	CCONJ
taxlaw-2861	665	16	savings	saving	NOUN
taxlaw-2861	665	17	(	(	PUNCT
taxlaw-2861	665	18	may	may	PROPN
taxlaw-2861	665	19	16	16	NUM
taxlaw-2861	665	20	,	,	PUNCT
taxlaw-2861	665	21	2011	2011	NUM
taxlaw-2861	665	22	)	)	PUNCT
taxlaw-2861	665	23	,	,	PUNCT
taxlaw-2861	665	24	https://www.treasury.gov/initiatives/recovery/documents/babs%20report.pdf	https://www.treasury.gov/initiatives/recovery/documents/babs%20report.pdf	X
taxlaw-2861	665	25	[	[	X
taxlaw-2861	665	26	https://perma.cc/gm3kjhkh	https://perma.cc/gm3kjhkh	X
taxlaw-2861	665	27	]	]	PUNCT
taxlaw-2861	665	28	.	.	PUNCT
taxlaw-2861	666	1	although	although	SCONJ
taxlaw-2861	666	2	the	the	DET
taxlaw-2861	666	3	build	build	NOUN
taxlaw-2861	666	4	for	for	ADP
taxlaw-2861	666	5	america	america	PROPN
taxlaw-2861	666	6	bonds	bond	NOUN
taxlaw-2861	666	7	program	program	NOUN
taxlaw-2861	666	8	has	have	AUX
taxlaw-2861	666	9	expired	expire	VERB
taxlaw-2861	666	10	,	,	PUNCT
taxlaw-2861	666	11	this	this	DET
taxlaw-2861	666	12	program	program	NOUN
taxlaw-2861	666	13	was	be	AUX
taxlaw-2861	666	14	overall	overall	ADV
taxlaw-2861	666	15	considered	consider	VERB
taxlaw-2861	666	16	a	a	DET
taxlaw-2861	666	17	success	success	NOUN
taxlaw-2861	666	18	.	.	PUNCT
taxlaw-2861	667	1	the	the	DET
taxlaw-2861	667	2	empirical	empirical	ADJ
taxlaw-2861	667	3	evidence	evidence	NOUN
taxlaw-2861	667	4	suggests	suggest	VERB
taxlaw-2861	667	5	that	that	SCONJ
taxlaw-2861	667	6	these	these	DET
taxlaw-2861	667	7	bonds	bond	NOUN
taxlaw-2861	667	8	attracted	attract	VERB
taxlaw-2861	667	9	additional	additional	ADJ
taxlaw-2861	667	10	bond	bond	NOUN
taxlaw-2861	667	11	investors	investor	NOUN
taxlaw-2861	667	12	as	as	ADP
taxlaw-2861	667	13	compared	compare	VERB
taxlaw-2861	667	14	to	to	ADP
taxlaw-2861	667	15	traditional	traditional	ADJ
taxlaw-2861	667	16	municipal	municipal	ADJ
taxlaw-2861	667	17	bond	bond	NOUN
taxlaw-2861	667	18	investors	investor	NOUN
taxlaw-2861	667	19	,	,	PUNCT
taxlaw-2861	667	20	resulted	result	VERB
taxlaw-2861	667	21	in	in	ADP
taxlaw-2861	667	22	state	state	NOUN
taxlaw-2861	667	23	and	and	CCONJ
taxlaw-2861	667	24	local	local	ADJ
taxlaw-2861	667	25	governments	government	NOUN
taxlaw-2861	667	26	benefitting	benefit	VERB
taxlaw-2861	667	27	from	from	ADP
taxlaw-2861	667	28	significant	significant	ADJ
taxlaw-2861	667	29	savings	saving	NOUN
taxlaw-2861	667	30	in	in	ADP
taxlaw-2861	667	31	borrowing	borrowing	NOUN
taxlaw-2861	667	32	costs	cost	NOUN
taxlaw-2861	667	33	and	and	CCONJ
taxlaw-2861	667	34	improved	improve	VERB
taxlaw-2861	667	35	the	the	DET
taxlaw-2861	667	36	efficiency	efficiency	NOUN
taxlaw-2861	667	37	of	of	ADP
taxlaw-2861	667	38	the	the	DET
taxlaw-2861	667	39	delivery	delivery	NOUN
taxlaw-2861	667	40	of	of	ADP
taxlaw-2861	667	41	the	the	DET
taxlaw-2861	667	42	federal	federal	ADJ
taxlaw-2861	667	43	benefit	benefit	NOUN
taxlaw-2861	667	44	.	.	PUNCT
taxlaw-2861	668	1	i	i	PRON
taxlaw-2861	668	2	d.	d.	PROPN
taxlaw-2861	668	3	198	198	NUM
taxlaw-2861	668	4	i.r.c	i.r.c	NOUN
taxlaw-2861	668	5	.	.	PUNCT
taxlaw-2861	669	1	§	§	PROPN
taxlaw-2861	669	2	170	170	NUM
taxlaw-2861	669	3	.	.	NOUN
taxlaw-2861	669	4	199	199	NUM
taxlaw-2861	669	5	h.r	h.r	PROPN
taxlaw-2861	669	6	.	.	PROPN
taxlaw-2861	669	7	rep	rep	PROPN
taxlaw-2861	669	8	.	.	PROPN
taxlaw-2861	670	1	no	no	INTJ
taxlaw-2861	670	2	.	.	NOUN
taxlaw-2861	671	1	75	75	NUM
taxlaw-2861	671	2	-	-	SYM
taxlaw-2861	671	3	1860	1860	NUM
taxlaw-2861	671	4	,	,	PUNCT
taxlaw-2861	671	5	at	at	ADP
taxlaw-2861	671	6	19	19	NUM
taxlaw-2861	671	7	(	(	PUNCT
taxlaw-2861	671	8	1938	1938	NUM
taxlaw-2861	671	9	)	)	PUNCT
taxlaw-2861	671	10	,	,	PUNCT
taxlaw-2861	671	11	as	as	SCONJ
taxlaw-2861	671	12	reprinted	reprint	VERB
taxlaw-2861	671	13	in	in	ADP
taxlaw-2861	671	14	1939	1939	NUM
taxlaw-2861	671	15	-	-	SYM
taxlaw-2861	671	16	1	1	NUM
taxlaw-2861	671	17	cb	cb	X
taxlaw-2861	671	18	(	(	PUNCT
taxlaw-2861	671	19	pt	pt	PROPN
taxlaw-2861	671	20	.	.	PROPN
taxlaw-2861	671	21	2	2	NUM
taxlaw-2861	671	22	)	)	PUNCT
taxlaw-2861	671	23	728	728	NUM
taxlaw-2861	671	24	,	,	PUNCT
taxlaw-2861	671	25	742	742	NUM
taxlaw-2861	671	26	.	.	NOUN
taxlaw-2861	671	27	2017	2017	NUM
taxlaw-2861	671	28	]	]	PUNCT
taxlaw-2861	671	29	social	social	ADJ
taxlaw-2861	671	30	impact	impact	NOUN
taxlaw-2861	671	31	bonds	bond	NOUN
taxlaw-2861	671	32	171	171	NUM
taxlaw-2861	671	33	sib	sib	NOUN
taxlaw-2861	671	34	is	be	AUX
taxlaw-2861	671	35	used	use	VERB
taxlaw-2861	671	36	more	more	ADJ
taxlaw-2861	671	37	like	like	ADP
taxlaw-2861	671	38	a	a	DET
taxlaw-2861	671	39	charitable	charitable	ADJ
taxlaw-2861	671	40	vehicle	vehicle	NOUN
taxlaw-2861	671	41	than	than	ADP
taxlaw-2861	671	42	an	an	DET
taxlaw-2861	671	43	investment	investment	NOUN
taxlaw-2861	671	44	vehicle	vehicle	NOUN
taxlaw-2861	671	45	.	.	PUNCT
taxlaw-2861	672	1	in	in	ADP
taxlaw-2861	672	2	particular	particular	ADJ
taxlaw-2861	672	3	,	,	PUNCT
taxlaw-2861	672	4	sib	sib	NOUN
taxlaw-2861	672	5	investments	investment	NOUN
taxlaw-2861	672	6	promote	promote	VERB
taxlaw-2861	672	7	the	the	DET
taxlaw-2861	672	8	general	general	ADJ
taxlaw-2861	672	9	welfare	welfare	NOUN
taxlaw-2861	672	10	and	and	CCONJ
taxlaw-2861	672	11	minimize	minimize	VERB
taxlaw-2861	672	12	the	the	DET
taxlaw-2861	672	13	government	government	NOUN
taxlaw-2861	672	14	’s	’s	PART
taxlaw-2861	672	15	financial	financial	ADJ
taxlaw-2861	672	16	burden	burden	NOUN
taxlaw-2861	672	17	by	by	ADP
taxlaw-2861	672	18	funding	fund	VERB
taxlaw-2861	672	19	social	social	ADJ
taxlaw-2861	672	20	services	service	NOUN
taxlaw-2861	672	21	that	that	PRON
taxlaw-2861	672	22	generally	generally	ADV
taxlaw-2861	672	23	would	would	AUX
taxlaw-2861	672	24	otherwise	otherwise	ADV
taxlaw-2861	672	25	be	be	AUX
taxlaw-2861	672	26	funded	fund	VERB
taxlaw-2861	672	27	by	by	ADP
taxlaw-2861	672	28	state	state	NOUN
taxlaw-2861	672	29	and	and	CCONJ
taxlaw-2861	672	30	local	local	ADJ
taxlaw-2861	672	31	governments	government	NOUN
taxlaw-2861	672	32	.	.	PUNCT
taxlaw-2861	673	1	moreover	moreover	ADV
taxlaw-2861	673	2	,	,	PUNCT
taxlaw-2861	673	3	given	give	VERB
taxlaw-2861	673	4	the	the	DET
taxlaw-2861	673	5	below	below	ADP
taxlaw-2861	673	6	-	-	PUNCT
taxlaw-2861	673	7	market	market	NOUN
taxlaw-2861	673	8	rate	rate	NOUN
taxlaw-2861	673	9	of	of	ADP
taxlaw-2861	673	10	return	return	NOUN
taxlaw-2861	673	11	that	that	SCONJ
taxlaw-2861	673	12	many	many	ADJ
taxlaw-2861	673	13	sibs	sib	NOUN
taxlaw-2861	673	14	offer	offer	VERB
taxlaw-2861	673	15	,	,	PUNCT
taxlaw-2861	673	16	sibs	sib	NOUN
taxlaw-2861	673	17	currently	currently	ADV
taxlaw-2861	673	18	primarily	primarily	ADV
taxlaw-2861	673	19	attract	attract	VERB
taxlaw-2861	673	20	philanthropically	philanthropically	ADV
taxlaw-2861	673	21	-	-	PUNCT
taxlaw-2861	673	22	motivated	motivate	VERB
taxlaw-2861	673	23	,	,	PUNCT
taxlaw-2861	673	24	rather	rather	ADV
taxlaw-2861	673	25	than	than	ADP
taxlaw-2861	673	26	profit	profit	NOUN
taxlaw-2861	673	27	-	-	PUNCT
taxlaw-2861	673	28	seeking	seeking	NOUN
taxlaw-2861	673	29	,	,	PUNCT
taxlaw-2861	673	30	investors	investor	NOUN
taxlaw-2861	673	31	.	.	PUNCT
taxlaw-2861	674	1	federal	federal	ADJ
taxlaw-2861	674	2	income	income	NOUN
taxlaw-2861	674	3	tax	tax	NOUN
taxlaw-2861	674	4	law	law	NOUN
taxlaw-2861	674	5	also	also	ADV
taxlaw-2861	674	6	provides	provide	VERB
taxlaw-2861	674	7	an	an	DET
taxlaw-2861	674	8	upfront	upfront	ADJ
taxlaw-2861	674	9	federal	federal	ADJ
taxlaw-2861	674	10	income	income	NOUN
taxlaw-2861	674	11	tax	tax	NOUN
taxlaw-2861	674	12	deduction	deduction	NOUN
taxlaw-2861	674	13	to	to	ADP
taxlaw-2861	674	14	taxpayers	taxpayer	NOUN
taxlaw-2861	674	15	that	that	PRON
taxlaw-2861	674	16	make	make	VERB
taxlaw-2861	674	17	qualified	qualified	ADJ
taxlaw-2861	674	18	retirement	retirement	NOUN
taxlaw-2861	674	19	contributions	contribution	NOUN
taxlaw-2861	674	20	to	to	ADP
taxlaw-2861	674	21	a	a	DET
taxlaw-2861	674	22	traditional	traditional	ADJ
taxlaw-2861	674	23	individual	individual	ADJ
taxlaw-2861	674	24	retirement	retirement	NOUN
taxlaw-2861	674	25	account	account	NOUN
taxlaw-2861	674	26	(	(	PUNCT
taxlaw-2861	674	27	“	"	PUNCT
taxlaw-2861	674	28	ira”).200	ira”).200	NOUN
taxlaw-2861	674	29	pursuant	pursuant	NOUN
taxlaw-2861	674	30	to	to	ADP
taxlaw-2861	674	31	the	the	DET
taxlaw-2861	674	32	terms	term	NOUN
taxlaw-2861	674	33	of	of	ADP
taxlaw-2861	674	34	this	this	DET
taxlaw-2861	674	35	tax	tax	NOUN
taxlaw-2861	674	36	preference	preference	NOUN
taxlaw-2861	674	37	,	,	PUNCT
taxlaw-2861	674	38	the	the	DET
taxlaw-2861	674	39	amount	amount	NOUN
taxlaw-2861	674	40	of	of	ADP
taxlaw-2861	674	41	the	the	DET
taxlaw-2861	674	42	contribution	contribution	NOUN
taxlaw-2861	674	43	that	that	PRON
taxlaw-2861	674	44	is	be	AUX
taxlaw-2861	674	45	eligible	eligible	ADJ
taxlaw-2861	674	46	for	for	ADP
taxlaw-2861	674	47	the	the	DET
taxlaw-2861	674	48	tax	tax	NOUN
taxlaw-2861	674	49	deduction	deduction	NOUN
taxlaw-2861	674	50	is	be	AUX
taxlaw-2861	674	51	subject	subject	ADJ
taxlaw-2861	674	52	to	to	ADP
taxlaw-2861	674	53	a	a	DET
taxlaw-2861	674	54	contribution	contribution	NOUN
taxlaw-2861	674	55	ceiling	ceiling	NOUN
taxlaw-2861	674	56	of	of	ADP
taxlaw-2861	674	57	$	$	SYM
taxlaw-2861	674	58	5,000	5,000	NUM
taxlaw-2861	674	59	,	,	PUNCT
taxlaw-2861	674	60	adjusted	adjust	VERB
taxlaw-2861	674	61	for	for	ADP
taxlaw-2861	674	62	inflation.201	inflation.201	NUM
taxlaw-2861	674	63	any	any	DET
taxlaw-2861	674	64	distributions	distribution	NOUN
taxlaw-2861	674	65	of	of	ADP
taxlaw-2861	674	66	principal	principal	NOUN
taxlaw-2861	674	67	or	or	CCONJ
taxlaw-2861	674	68	investment	investment	NOUN
taxlaw-2861	674	69	earnings	earning	NOUN
taxlaw-2861	674	70	are	be	AUX
taxlaw-2861	674	71	taxed	tax	VERB
taxlaw-2861	674	72	at	at	ADP
taxlaw-2861	674	73	ordinary	ordinary	ADJ
taxlaw-2861	674	74	income	income	NOUN
taxlaw-2861	674	75	tax	tax	NOUN
taxlaw-2861	674	76	rates	rate	NOUN
taxlaw-2861	674	77	unless	unless	SCONJ
taxlaw-2861	674	78	rolled	roll	VERB
taxlaw-2861	674	79	over	over	ADP
taxlaw-2861	674	80	into	into	ADP
taxlaw-2861	674	81	a	a	DET
taxlaw-2861	674	82	different	different	ADJ
taxlaw-2861	674	83	ira	ira	PROPN
taxlaw-2861	674	84	or	or	CCONJ
taxlaw-2861	674	85	eligible	eligible	ADJ
taxlaw-2861	674	86	retirement	retirement	NOUN
taxlaw-2861	674	87	plan	plan	NOUN
taxlaw-2861	674	88	for	for	ADP
taxlaw-2861	674	89	the	the	DET
taxlaw-2861	674	90	benefit	benefit	NOUN
taxlaw-2861	674	91	of	of	ADP
taxlaw-2861	674	92	such	such	ADJ
taxlaw-2861	674	93	individual	individual	NOUN
taxlaw-2861	674	94	within	within	ADP
taxlaw-2861	674	95	60	60	NUM
taxlaw-2861	674	96	days	day	NOUN
taxlaw-2861	674	97	of	of	ADP
taxlaw-2861	674	98	the	the	DET
taxlaw-2861	674	99	distribution.202	distribution.202	NOUN
taxlaw-2861	674	100	the	the	DET
taxlaw-2861	674	101	rationale	rationale	NOUN
taxlaw-2861	674	102	for	for	ADP
taxlaw-2861	674	103	this	this	DET
taxlaw-2861	674	104	tax	tax	NOUN
taxlaw-2861	674	105	preference	preference	NOUN
taxlaw-2861	674	106	is	be	AUX
taxlaw-2861	674	107	to	to	PART
taxlaw-2861	674	108	encourage	encourage	VERB
taxlaw-2861	674	109	individuals	individual	NOUN
taxlaw-2861	674	110	to	to	PART
taxlaw-2861	674	111	save	save	VERB
taxlaw-2861	674	112	for	for	ADP
taxlaw-2861	674	113	retirement.203	retirement.203	NOUN
taxlaw-2861	674	114	similarly	similarly	ADV
taxlaw-2861	674	115	,	,	PUNCT
taxlaw-2861	674	116	offering	offer	VERB
taxlaw-2861	674	117	this	this	DET
taxlaw-2861	674	118	type	type	NOUN
taxlaw-2861	674	119	of	of	ADP
taxlaw-2861	674	120	tax	tax	NOUN
taxlaw-2861	674	121	benefit	benefit	NOUN
taxlaw-2861	674	122	to	to	ADP
taxlaw-2861	674	123	sib	sib	NOUN
taxlaw-2861	674	124	investments	investment	NOUN
taxlaw-2861	674	125	may	may	AUX
taxlaw-2861	674	126	also	also	ADV
taxlaw-2861	674	127	encourage	encourage	VERB
taxlaw-2861	674	128	taxpayers	taxpayer	NOUN
taxlaw-2861	674	129	to	to	PART
taxlaw-2861	674	130	save	save	VERB
taxlaw-2861	674	131	,	,	PUNCT
taxlaw-2861	674	132	but	but	CCONJ
taxlaw-2861	674	133	by	by	ADP
taxlaw-2861	674	134	investing	invest	VERB
taxlaw-2861	674	135	in	in	ADP
taxlaw-2861	674	136	programs	program	NOUN
taxlaw-2861	674	137	that	that	PRON
taxlaw-2861	674	138	potentially	potentially	ADV
taxlaw-2861	674	139	also	also	ADV
taxlaw-2861	674	140	produce	produce	VERB
taxlaw-2861	674	141	a	a	DET
taxlaw-2861	674	142	social	social	ADJ
taxlaw-2861	674	143	good	good	NOUN
taxlaw-2861	674	144	.	.	PUNCT
taxlaw-2861	675	1	thus	thus	ADV
taxlaw-2861	675	2	,	,	PUNCT
taxlaw-2861	675	3	another	another	DET
taxlaw-2861	675	4	viable	viable	ADJ
taxlaw-2861	675	5	tax	tax	NOUN
taxlaw-2861	675	6	policy	policy	NOUN
taxlaw-2861	675	7	option	option	NOUN
taxlaw-2861	675	8	is	be	AUX
taxlaw-2861	675	9	treating	treat	VERB
taxlaw-2861	675	10	sib	sib	NOUN
taxlaw-2861	675	11	investments	investment	NOUN
taxlaw-2861	675	12	similarly	similarly	ADV
taxlaw-2861	675	13	to	to	ADP
taxlaw-2861	675	14	qualified	qualified	ADJ
taxlaw-2861	675	15	retirement	retirement	NOUN
taxlaw-2861	675	16	contributions	contribution	NOUN
taxlaw-2861	675	17	.	.	PUNCT
taxlaw-2861	676	1	pursuant	pursuant	ADJ
taxlaw-2861	676	2	to	to	ADP
taxlaw-2861	676	3	this	this	DET
taxlaw-2861	676	4	type	type	NOUN
taxlaw-2861	676	5	of	of	ADP
taxlaw-2861	676	6	provision	provision	NOUN
taxlaw-2861	676	7	,	,	PUNCT
taxlaw-2861	676	8	sib	sib	NOUN
taxlaw-2861	676	9	investors	investor	NOUN
taxlaw-2861	676	10	would	would	AUX
taxlaw-2861	676	11	be	be	AUX
taxlaw-2861	676	12	permitted	permit	VERB
taxlaw-2861	676	13	to	to	PART
taxlaw-2861	676	14	deduct	deduct	VERB
taxlaw-2861	676	15	a	a	DET
taxlaw-2861	676	16	portion	portion	NOUN
taxlaw-2861	676	17	of	of	ADP
taxlaw-2861	676	18	their	their	PRON
taxlaw-2861	676	19	sib	sib	NOUN
taxlaw-2861	676	20	investment	investment	NOUN
taxlaw-2861	676	21	upfront	upfront	NOUN
taxlaw-2861	676	22	at	at	ADP
taxlaw-2861	676	23	the	the	DET
taxlaw-2861	676	24	time	time	NOUN
taxlaw-2861	676	25	of	of	ADP
taxlaw-2861	676	26	the	the	DET
taxlaw-2861	676	27	investment	investment	NOUN
taxlaw-2861	676	28	and	and	CCONJ
taxlaw-2861	676	29	treat	treat	VERB
taxlaw-2861	676	30	the	the	DET
taxlaw-2861	676	31	receipt	receipt	NOUN
taxlaw-2861	676	32	of	of	ADP
taxlaw-2861	676	33	any	any	DET
taxlaw-2861	676	34	payments	payment	NOUN
taxlaw-2861	676	35	from	from	ADP
taxlaw-2861	676	36	the	the	DET
taxlaw-2861	676	37	sib	sib	NOUN
taxlaw-2861	676	38	investment	investment	NOUN
taxlaw-2861	676	39	as	as	ADP
taxlaw-2861	676	40	ordinary	ordinary	ADJ
taxlaw-2861	676	41	income	income	NOUN
taxlaw-2861	676	42	subject	subject	ADJ
taxlaw-2861	676	43	to	to	ADP
taxlaw-2861	676	44	tax	tax	NOUN
taxlaw-2861	676	45	at	at	ADP
taxlaw-2861	676	46	the	the	DET
taxlaw-2861	676	47	time	time	NOUN
taxlaw-2861	676	48	of	of	ADP
taxlaw-2861	676	49	receipt	receipt	NOUN
taxlaw-2861	676	50	.	.	PUNCT
taxlaw-2861	677	1	as	as	ADP
taxlaw-2861	677	2	a	a	DET
taxlaw-2861	677	3	result	result	NOUN
taxlaw-2861	677	4	,	,	PUNCT
taxlaw-2861	677	5	if	if	SCONJ
taxlaw-2861	677	6	the	the	DET
taxlaw-2861	677	7	investment	investment	NOUN
taxlaw-2861	677	8	is	be	AUX
taxlaw-2861	677	9	ultimately	ultimately	ADV
taxlaw-2861	677	10	unsuccessful	unsuccessful	ADJ
taxlaw-2861	677	11	,	,	PUNCT
taxlaw-2861	677	12	the	the	DET
taxlaw-2861	677	13	investors	investor	NOUN
taxlaw-2861	677	14	are	be	AUX
taxlaw-2861	677	15	able	able	ADJ
taxlaw-2861	677	16	to	to	PART
taxlaw-2861	677	17	write	write	VERB
taxlaw-2861	677	18	off	off	ADP
taxlaw-2861	677	19	their	their	PRON
taxlaw-2861	677	20	losses	loss	NOUN
taxlaw-2861	677	21	as	as	ADP
taxlaw-2861	677	22	a	a	DET
taxlaw-2861	677	23	tax	tax	NOUN
taxlaw-2861	677	24	deduction	deduction	NOUN
taxlaw-2861	677	25	at	at	ADP
taxlaw-2861	677	26	the	the	DET
taxlaw-2861	677	27	time	time	NOUN
taxlaw-2861	677	28	of	of	ADP
taxlaw-2861	677	29	the	the	DET
taxlaw-2861	677	30	investment	investment	NOUN
taxlaw-2861	677	31	,	,	PUNCT
taxlaw-2861	677	32	rather	rather	ADV
taxlaw-2861	677	33	than	than	ADP
taxlaw-2861	677	34	waiting	wait	VERB
taxlaw-2861	677	35	to	to	PART
taxlaw-2861	677	36	take	take	VERB
taxlaw-2861	677	37	a	a	DET
taxlaw-2861	677	38	deduction	deduction	NOUN
taxlaw-2861	677	39	at	at	ADP
taxlaw-2861	677	40	the	the	DET
taxlaw-2861	677	41	end	end	NOUN
taxlaw-2861	677	42	of	of	ADP
taxlaw-2861	677	43	the	the	DET
taxlaw-2861	677	44	project	project	NOUN
taxlaw-2861	677	45	term	term	NOUN
taxlaw-2861	677	46	.	.	PUNCT
taxlaw-2861	678	1	this	this	DET
taxlaw-2861	678	2	upfront	upfront	ADJ
taxlaw-2861	678	3	deduction	deduction	NOUN
taxlaw-2861	678	4	would	would	AUX
taxlaw-2861	678	5	help	help	VERB
taxlaw-2861	678	6	mitigate	mitigate	VERB
taxlaw-2861	678	7	some	some	PRON
taxlaw-2861	678	8	of	of	ADP
taxlaw-2861	678	9	the	the	DET
taxlaw-2861	678	10	risk	risk	NOUN
taxlaw-2861	678	11	that	that	SCONJ
taxlaw-2861	678	12	investors	investor	NOUN
taxlaw-2861	678	13	bear	bear	VERB
taxlaw-2861	678	14	when	when	SCONJ
taxlaw-2861	678	15	they	they	PRON
taxlaw-2861	678	16	invest	invest	VERB
taxlaw-2861	678	17	in	in	ADP
taxlaw-2861	678	18	these	these	DET
taxlaw-2861	678	19	speculative	speculative	ADJ
taxlaw-2861	678	20	financial	financial	ADJ
taxlaw-2861	678	21	instruments	instrument	NOUN
taxlaw-2861	678	22	that	that	PRON
taxlaw-2861	678	23	currently	currently	ADV
taxlaw-2861	678	24	offer	offer	VERB
taxlaw-2861	678	25	a	a	DET
taxlaw-2861	678	26	below	below	ADP
taxlaw-2861	678	27	-	-	PUNCT
taxlaw-2861	678	28	market	market	NOUN
taxlaw-2861	678	29	rate	rate	NOUN
taxlaw-2861	678	30	of	of	ADP
taxlaw-2861	678	31	return	return	NOUN
taxlaw-2861	678	32	.	.	PUNCT
taxlaw-2861	679	1	in	in	ADP
taxlaw-2861	679	2	addition	addition	NOUN
taxlaw-2861	679	3	,	,	PUNCT
taxlaw-2861	679	4	as	as	ADP
taxlaw-2861	679	5	with	with	ADP
taxlaw-2861	679	6	qualified	qualified	ADJ
taxlaw-2861	679	7	retirement	retirement	NOUN
taxlaw-2861	679	8	contributions	contribution	NOUN
taxlaw-2861	679	9	,	,	PUNCT
taxlaw-2861	679	10	this	this	DET
taxlaw-2861	679	11	type	type	NOUN
taxlaw-2861	679	12	of	of	ADP
taxlaw-2861	679	13	provision	provision	NOUN
taxlaw-2861	679	14	could	could	AUX
taxlaw-2861	679	15	also	also	ADV
taxlaw-2861	679	16	allow	allow	VERB
taxlaw-2861	679	17	sib	sib	NOUN
taxlaw-2861	679	18	investors	investor	NOUN
taxlaw-2861	679	19	to	to	PART
taxlaw-2861	679	20	defer	defer	VERB
taxlaw-2861	679	21	recognition	recognition	NOUN
taxlaw-2861	679	22	of	of	ADP
taxlaw-2861	679	23	their	their	PRON
taxlaw-2861	679	24	gains	gain	NOUN
taxlaw-2861	679	25	if	if	SCONJ
taxlaw-2861	679	26	they	they	PRON
taxlaw-2861	679	27	rollover	rollover	VERB
taxlaw-2861	679	28	their	their	PRON
taxlaw-2861	679	29	funds	fund	NOUN
taxlaw-2861	679	30	to	to	ADP
taxlaw-2861	679	31	another	another	DET
taxlaw-2861	679	32	sib	sib	NOUN
taxlaw-2861	679	33	investment	investment	NOUN
taxlaw-2861	679	34	within	within	ADP
taxlaw-2861	679	35	a	a	DET
taxlaw-2861	679	36	certain	certain	ADJ
taxlaw-2861	679	37	period	period	NOUN
taxlaw-2861	679	38	of	of	ADP
taxlaw-2861	679	39	time	time	NOUN
taxlaw-2861	679	40	.	.	PUNCT
taxlaw-2861	680	1	as	as	SCONJ
taxlaw-2861	680	2	one	one	NUM
taxlaw-2861	680	3	commentator	commentator	NOUN
taxlaw-2861	680	4	has	have	AUX
taxlaw-2861	680	5	observed	observe	VERB
taxlaw-2861	680	6	,	,	PUNCT
taxlaw-2861	680	7	“	"	PUNCT
taxlaw-2861	680	8	with	with	ADP
taxlaw-2861	680	9	traditional	traditional	ADJ
taxlaw-2861	680	10	philanthropy	philanthropy	NOUN
taxlaw-2861	680	11	,	,	PUNCT
taxlaw-2861	680	12	you	you	PRON
taxlaw-2861	680	13	pay	pay	VERB
taxlaw-2861	680	14	for	for	ADP
taxlaw-2861	680	15	the	the	DET
taxlaw-2861	680	16	program	program	NOUN
taxlaw-2861	680	17	and	and	CCONJ
taxlaw-2861	680	18	then	then	ADV
taxlaw-2861	680	19	your	your	PRON
taxlaw-2861	680	20	money	money	NOUN
taxlaw-2861	680	21	is	be	AUX
taxlaw-2861	680	22	gone	go	VERB
taxlaw-2861	680	23	;	;	PUNCT
taxlaw-2861	680	24	this	this	DET
taxlaw-2861	680	25	way	way	NOUN
taxlaw-2861	680	26	the	the	DET
taxlaw-2861	680	27	money	money	NOUN
taxlaw-2861	680	28	comes	come	VERB
taxlaw-2861	680	29	back	back	ADV
taxlaw-2861	680	30	and	and	CCONJ
taxlaw-2861	680	31	can	can	AUX
taxlaw-2861	680	32	be	be	AUX
taxlaw-2861	680	33	recycled	recycle	VERB
taxlaw-2861	680	34	into	into	ADP
taxlaw-2861	680	35	the	the	DET
taxlaw-2861	680	36	system	system	NOUN
taxlaw-2861	680	37	to	to	PART
taxlaw-2861	680	38	help	help	VERB
taxlaw-2861	680	39	more	more	ADJ
taxlaw-2861	680	40	people	people	NOUN
taxlaw-2861	680	41	.	.	PUNCT
taxlaw-2861	680	42	”204	”204	PUNCT
taxlaw-2861	681	1	thus	thus	ADV
taxlaw-2861	681	2	,	,	PUNCT
taxlaw-2861	681	3	extending	extend	VERB
taxlaw-2861	681	4	this	this	DET
taxlaw-2861	681	5	tax	tax	NOUN
taxlaw-2861	681	6	benefit	benefit	NOUN
taxlaw-2861	681	7	to	to	ADP
taxlaw-2861	681	8	sibs	sib	NOUN
taxlaw-2861	681	9	would	would	AUX
taxlaw-2861	681	10	likely	likely	ADV
taxlaw-2861	681	11	encourage	encourage	VERB
taxlaw-2861	681	12	reinvestment	reinvestment	NOUN
taxlaw-2861	681	13	in	in	ADP
taxlaw-2861	681	14	sibs	sib	NOUN
taxlaw-2861	681	15	and	and	CCONJ
taxlaw-2861	681	16	provide	provide	VERB
taxlaw-2861	681	17	non	non	ADJ
taxlaw-2861	681	18	-	-	ADJ
taxlaw-2861	681	19	profit	profit	ADJ
taxlaw-2861	681	20	organizations	organization	NOUN
taxlaw-2861	681	21	with	with	ADP
taxlaw-2861	681	22	a	a	DET
taxlaw-2861	681	23	more	more	ADV
taxlaw-2861	681	24	stable	stable	ADJ
taxlaw-2861	681	25	stream	stream	NOUN
taxlaw-2861	681	26	of	of	ADP
taxlaw-2861	681	27	income	income	NOUN
taxlaw-2861	681	28	.	.	PUNCT
taxlaw-2861	682	1	d.	d.	PROPN
taxlaw-2861	682	2	the	the	DET
taxlaw-2861	682	3	u.k	u.k	PROPN
taxlaw-2861	682	4	.	.	PROPN
taxlaw-2861	682	5	approach	approach	VERB
taxlaw-2861	682	6	another	another	DET
taxlaw-2861	682	7	possible	possible	ADJ
taxlaw-2861	682	8	approach	approach	NOUN
taxlaw-2861	682	9	to	to	PART
taxlaw-2861	682	10	incentivize	incentivize	VERB
taxlaw-2861	682	11	private	private	ADJ
taxlaw-2861	682	12	investors	investor	NOUN
taxlaw-2861	682	13	to	to	PART
taxlaw-2861	682	14	invest	invest	VERB
taxlaw-2861	682	15	in	in	ADP
taxlaw-2861	682	16	sibs	sib	NOUN
taxlaw-2861	682	17	is	be	AUX
taxlaw-2861	682	18	to	to	PART
taxlaw-2861	682	19	enact	enact	VERB
taxlaw-2861	682	20	legislation	legislation	NOUN
taxlaw-2861	682	21	similar	similar	ADJ
taxlaw-2861	682	22	to	to	ADP
taxlaw-2861	682	23	that	that	PRON
taxlaw-2861	682	24	of	of	ADP
taxlaw-2861	682	25	the	the	DET
taxlaw-2861	682	26	united	united	PROPN
taxlaw-2861	682	27	kingdom	kingdom	PROPN
taxlaw-2861	682	28	’s	’s	PART
taxlaw-2861	682	29	social	social	ADJ
taxlaw-2861	682	30	investment	investment	NOUN
taxlaw-2861	682	31	tax	tax	NOUN
taxlaw-2861	682	32	relief	relief	NOUN
taxlaw-2861	682	33	200	200	NUM
taxlaw-2861	682	34	i.r.c	i.r.c	NOUN
taxlaw-2861	682	35	.	.	PUNCT
taxlaw-2861	683	1	§	§	PROPN
taxlaw-2861	683	2	219	219	NUM
taxlaw-2861	683	3	.	.	PUNCT
taxlaw-2861	684	1	similarly	similarly	ADV
taxlaw-2861	684	2	,	,	PUNCT
taxlaw-2861	684	3	an	an	DET
taxlaw-2861	684	4	employer	employer	NOUN
taxlaw-2861	684	5	’s	’s	PART
taxlaw-2861	684	6	contribution	contribution	NOUN
taxlaw-2861	684	7	to	to	ADP
taxlaw-2861	684	8	a	a	DET
taxlaw-2861	684	9	qualified	qualified	ADJ
taxlaw-2861	684	10	retirement	retirement	NOUN
taxlaw-2861	684	11	plan	plan	NOUN
taxlaw-2861	684	12	offers	offer	VERB
taxlaw-2861	684	13	the	the	DET
taxlaw-2861	684	14	same	same	ADJ
taxlaw-2861	684	15	deferral	deferral	ADJ
taxlaw-2861	684	16	benefits	benefit	NOUN
taxlaw-2861	684	17	.	.	PUNCT
taxlaw-2861	685	1	see	see	VERB
taxlaw-2861	685	2	i.r.c	i.r.c	NOUN
taxlaw-2861	685	3	.	.	PUNCT
taxlaw-2861	686	1	§	§	PROPN
taxlaw-2861	686	2	408(c	408(c	PROPN
taxlaw-2861	686	3	)	)	PUNCT
taxlaw-2861	686	4	.	.	PUNCT
taxlaw-2861	687	1	201	201	NUM
taxlaw-2861	687	2	the	the	DET
taxlaw-2861	687	3	2016	2016	NUM
taxlaw-2861	687	4	contribution	contribution	NOUN
taxlaw-2861	687	5	limitation	limitation	NOUN
taxlaw-2861	687	6	for	for	ADP
taxlaw-2861	687	7	a	a	DET
taxlaw-2861	687	8	traditional	traditional	ADJ
taxlaw-2861	687	9	ira	ira	PROPN
taxlaw-2861	687	10	is	be	AUX
taxlaw-2861	687	11	$	$	SYM
taxlaw-2861	687	12	5,500	5,500	NUM
taxlaw-2861	687	13	per	per	ADP
taxlaw-2861	687	14	person	person	NOUN
taxlaw-2861	687	15	and	and	CCONJ
taxlaw-2861	687	16	is	be	AUX
taxlaw-2861	687	17	increased	increase	VERB
taxlaw-2861	687	18	to	to	ADP
taxlaw-2861	687	19	$	$	SYM
taxlaw-2861	687	20	6,500	6,500	NUM
taxlaw-2861	687	21	,	,	PUNCT
taxlaw-2861	687	22	if	if	SCONJ
taxlaw-2861	687	23	age	age	NOUN
taxlaw-2861	687	24	50	50	NUM
taxlaw-2861	687	25	or	or	CCONJ
taxlaw-2861	687	26	older	old	ADJ
taxlaw-2861	687	27	.	.	PUNCT
taxlaw-2861	688	1	202	202	NUM
taxlaw-2861	688	2	i.r.c	i.r.c	NOUN
taxlaw-2861	688	3	.	.	PUNCT
taxlaw-2861	689	1	§	§	PROPN
taxlaw-2861	689	2	408(d	408(d	PROPN
taxlaw-2861	689	3	)	)	PUNCT
taxlaw-2861	689	4	.	.	PUNCT
taxlaw-2861	690	1	this	this	DET
taxlaw-2861	690	2	ability	ability	NOUN
taxlaw-2861	690	3	to	to	PART
taxlaw-2861	690	4	rollover	rollover	VERB
taxlaw-2861	690	5	contributions	contribution	NOUN
taxlaw-2861	690	6	tax	tax	NOUN
taxlaw-2861	690	7	free	free	ADJ
taxlaw-2861	690	8	is	be	AUX
taxlaw-2861	690	9	subject	subject	ADJ
taxlaw-2861	690	10	to	to	ADP
taxlaw-2861	690	11	limitations	limitation	NOUN
taxlaw-2861	690	12	,	,	PUNCT
taxlaw-2861	690	13	including	include	VERB
taxlaw-2861	690	14	the	the	DET
taxlaw-2861	690	15	requirement	requirement	NOUN
taxlaw-2861	690	16	that	that	SCONJ
taxlaw-2861	690	17	this	this	DET
taxlaw-2861	690	18	benefit	benefit	NOUN
taxlaw-2861	690	19	may	may	AUX
taxlaw-2861	690	20	only	only	ADV
taxlaw-2861	690	21	be	be	AUX
taxlaw-2861	690	22	exercised	exercise	VERB
taxlaw-2861	690	23	once	once	ADV
taxlaw-2861	690	24	in	in	ADP
taxlaw-2861	690	25	a	a	DET
taxlaw-2861	690	26	one	one	NUM
taxlaw-2861	690	27	-	-	PUNCT
taxlaw-2861	690	28	year	year	NOUN
taxlaw-2861	690	29	period	period	NOUN
taxlaw-2861	690	30	.	.	PUNCT
taxlaw-2861	691	1	i	i	PRON
taxlaw-2861	691	2	d.	d.	PROPN
taxlaw-2861	691	3	203	203	NUM
taxlaw-2861	691	4	staff	staff	NOUN
taxlaw-2861	691	5	of	of	ADP
taxlaw-2861	691	6	j.	j.	PROPN
taxlaw-2861	691	7	comm	comm	PROPN
taxlaw-2861	691	8	.	.	PUNCT
taxlaw-2861	692	1	on	on	ADP
taxlaw-2861	692	2	tax’n	tax’n	NUM
taxlaw-2861	692	3	,	,	PUNCT
taxlaw-2861	692	4	104th	104th	ADJ
taxlaw-2861	692	5	cong	cong	NOUN
taxlaw-2861	692	6	.	.	PUNCT
taxlaw-2861	692	7	,	,	PUNCT
taxlaw-2861	692	8	general	general	ADJ
taxlaw-2861	692	9	explanation	explanation	NOUN
taxlaw-2861	692	10	of	of	ADP
taxlaw-2861	692	11	tax	tax	NOUN
taxlaw-2861	692	12	legislation	legislation	NOUN
taxlaw-2861	692	13	enacted	enact	VERB
taxlaw-2861	692	14	in	in	ADP
taxlaw-2861	692	15	the	the	DET
taxlaw-2861	692	16	104th	104th	ADJ
taxlaw-2861	692	17	congress	congress	PROPN
taxlaw-2861	692	18	145	145	NUM
taxlaw-2861	692	19	(	(	PUNCT
taxlaw-2861	692	20	2nd	2nd	ADJ
taxlaw-2861	692	21	sess	sess	NOUN
taxlaw-2861	692	22	.	.	PUNCT
taxlaw-2861	692	23	1996	1996	NUM
taxlaw-2861	692	24	)	)	PUNCT
taxlaw-2861	692	25	.	.	PUNCT
taxlaw-2861	693	1	204	204	NUM
taxlaw-2861	693	2	pettus	pettus	NOUN
taxlaw-2861	693	3	,	,	PUNCT
taxlaw-2861	693	4	supra	supra	PROPN
taxlaw-2861	693	5	note	note	PROPN
taxlaw-2861	693	6	25	25	NUM
taxlaw-2861	693	7	,	,	PUNCT
taxlaw-2861	693	8	at	at	ADP
taxlaw-2861	693	9	3	3	NUM
taxlaw-2861	693	10	.	.	SYM
taxlaw-2861	693	11	172	172	NUM
taxlaw-2861	693	12	columbia	columbia	PROPN
taxlaw-2861	693	13	journal	journal	PROPN
taxlaw-2861	693	14	of	of	ADP
taxlaw-2861	693	15	tax	tax	NOUN
taxlaw-2861	693	16	law	law	NOUN
taxlaw-2861	693	17	[	[	X
taxlaw-2861	693	18	vol.9:141	vol.9:141	PROPN
taxlaw-2861	693	19	act	act	NOUN
taxlaw-2861	693	20	(	(	PUNCT
taxlaw-2861	693	21	“	"	PUNCT
taxlaw-2861	693	22	the	the	DET
taxlaw-2861	693	23	sitr	sitr	NOUN
taxlaw-2861	693	24	”	"	PUNCT
taxlaw-2861	693	25	)	)	PUNCT
taxlaw-2861	693	26	,	,	PUNCT
taxlaw-2861	693	27	the	the	DET
taxlaw-2861	693	28	first	first	ADJ
taxlaw-2861	693	29	of	of	ADP
taxlaw-2861	693	30	its	its	PRON
taxlaw-2861	693	31	kind	kind	NOUN
taxlaw-2861	693	32	in	in	ADP
taxlaw-2861	693	33	the	the	DET
taxlaw-2861	693	34	world.205	world.205	NOUN
taxlaw-2861	693	35	the	the	DET
taxlaw-2861	693	36	goal	goal	NOUN
taxlaw-2861	693	37	of	of	ADP
taxlaw-2861	693	38	this	this	DET
taxlaw-2861	693	39	legislation	legislation	NOUN
taxlaw-2861	693	40	is	be	AUX
taxlaw-2861	693	41	“	"	PUNCT
taxlaw-2861	693	42	to	to	PART
taxlaw-2861	693	43	support	support	VERB
taxlaw-2861	693	44	social	social	ADJ
taxlaw-2861	693	45	enterprises	enterprise	NOUN
taxlaw-2861	693	46	seeking	seek	VERB
taxlaw-2861	693	47	external	external	ADJ
taxlaw-2861	693	48	finance	finance	NOUN
taxlaw-2861	693	49	by	by	ADP
taxlaw-2861	693	50	providing	provide	VERB
taxlaw-2861	693	51	incentives	incentive	NOUN
taxlaw-2861	693	52	to	to	ADP
taxlaw-2861	693	53	private	private	ADJ
taxlaw-2861	693	54	individuals	individual	NOUN
taxlaw-2861	693	55	who	who	PRON
taxlaw-2861	693	56	invest	invest	VERB
taxlaw-2861	693	57	in	in	ADP
taxlaw-2861	693	58	them	they	PRON
taxlaw-2861	693	59	.	.	PUNCT
taxlaw-2861	693	60	”206	”206	PUNCT
taxlaw-2861	694	1	the	the	DET
taxlaw-2861	694	2	sitr	sitr	NOUN
taxlaw-2861	694	3	provides	provide	VERB
taxlaw-2861	694	4	up	up	ADP
taxlaw-2861	694	5	to	to	PART
taxlaw-2861	694	6	three	three	NUM
taxlaw-2861	694	7	possible	possible	ADJ
taxlaw-2861	694	8	types	type	NOUN
taxlaw-2861	694	9	of	of	ADP
taxlaw-2861	694	10	tax	tax	NOUN
taxlaw-2861	694	11	relief	relief	NOUN
taxlaw-2861	694	12	to	to	ADP
taxlaw-2861	694	13	qualifying	qualify	VERB
taxlaw-2861	694	14	individuals	individual	NOUN
taxlaw-2861	694	15	who	who	PRON
taxlaw-2861	694	16	invest	invest	VERB
taxlaw-2861	694	17	in	in	ADP
taxlaw-2861	694	18	a	a	DET
taxlaw-2861	694	19	qualified	qualified	ADJ
taxlaw-2861	694	20	social	social	ADJ
taxlaw-2861	694	21	enterprise.207	enterprise.207	NOUN
taxlaw-2861	694	22	first	first	ADV
taxlaw-2861	694	23	,	,	PUNCT
taxlaw-2861	694	24	it	it	PRON
taxlaw-2861	694	25	allows	allow	VERB
taxlaw-2861	694	26	investors	investor	NOUN
taxlaw-2861	694	27	to	to	PART
taxlaw-2861	694	28	reduce	reduce	VERB
taxlaw-2861	694	29	their	their	PRON
taxlaw-2861	694	30	income	income	NOUN
taxlaw-2861	694	31	tax	tax	NOUN
taxlaw-2861	694	32	liability	liability	NOUN
taxlaw-2861	694	33	by	by	ADP
taxlaw-2861	694	34	an	an	DET
taxlaw-2861	694	35	amount	amount	NOUN
taxlaw-2861	694	36	equal	equal	ADJ
taxlaw-2861	694	37	to	to	ADP
taxlaw-2861	694	38	30	30	NUM
taxlaw-2861	694	39	%	%	NOUN
taxlaw-2861	694	40	of	of	ADP
taxlaw-2861	694	41	their	their	PRON
taxlaw-2861	694	42	investment.208	investment.208	NOUN
taxlaw-2861	694	43	second	second	NOUN
taxlaw-2861	694	44	,	,	PUNCT
taxlaw-2861	694	45	any	any	DET
taxlaw-2861	694	46	gain	gain	NOUN
taxlaw-2861	694	47	the	the	DET
taxlaw-2861	694	48	investor	investor	NOUN
taxlaw-2861	694	49	realizes	realize	VERB
taxlaw-2861	694	50	when	when	SCONJ
taxlaw-2861	694	51	it	it	PRON
taxlaw-2861	694	52	disposes	dispose	VERB
taxlaw-2861	694	53	of	of	ADP
taxlaw-2861	694	54	its	its	PRON
taxlaw-2861	694	55	investment	investment	NOUN
taxlaw-2861	694	56	in	in	ADP
taxlaw-2861	694	57	the	the	DET
taxlaw-2861	694	58	social	social	ADJ
taxlaw-2861	694	59	enterprise	enterprise	NOUN
taxlaw-2861	694	60	is	be	AUX
taxlaw-2861	694	61	exempt	exempt	ADJ
taxlaw-2861	694	62	from	from	ADP
taxlaw-2861	694	63	capital	capital	NOUN
taxlaw-2861	694	64	gains	gain	NOUN
taxlaw-2861	694	65	tax.209	tax.209	NOUN
taxlaw-2861	694	66	finally	finally	ADV
taxlaw-2861	694	67	,	,	PUNCT
taxlaw-2861	694	68	an	an	DET
taxlaw-2861	694	69	investor	investor	NOUN
taxlaw-2861	694	70	may	may	AUX
taxlaw-2861	694	71	defer	defer	VERB
taxlaw-2861	694	72	its	its	PRON
taxlaw-2861	694	73	tax	tax	NOUN
taxlaw-2861	694	74	on	on	ADP
taxlaw-2861	694	75	a	a	DET
taxlaw-2861	694	76	capital	capital	NOUN
taxlaw-2861	694	77	gain	gain	NOUN
taxlaw-2861	694	78	that	that	SCONJ
taxlaw-2861	694	79	it	it	PRON
taxlaw-2861	694	80	realizes	realize	VERB
taxlaw-2861	694	81	from	from	ADP
taxlaw-2861	694	82	the	the	DET
taxlaw-2861	694	83	disposal	disposal	NOUN
taxlaw-2861	694	84	of	of	ADP
taxlaw-2861	694	85	any	any	DET
taxlaw-2861	694	86	kind	kind	NOUN
taxlaw-2861	694	87	of	of	ADP
taxlaw-2861	694	88	asset	asset	NOUN
taxlaw-2861	694	89	if	if	SCONJ
taxlaw-2861	694	90	the	the	DET
taxlaw-2861	694	91	gain	gain	NOUN
taxlaw-2861	694	92	is	be	AUX
taxlaw-2861	694	93	reinvested	reinveste	VERB
taxlaw-2861	694	94	in	in	ADP
taxlaw-2861	694	95	a	a	DET
taxlaw-2861	694	96	qualified	qualified	ADJ
taxlaw-2861	694	97	social	social	ADJ
taxlaw-2861	694	98	investment.210	investment.210	NOUN
taxlaw-2861	694	99	under	under	ADP
taxlaw-2861	694	100	this	this	DET
taxlaw-2861	694	101	legislation	legislation	NOUN
taxlaw-2861	694	102	,	,	PUNCT
taxlaw-2861	694	103	an	an	DET
taxlaw-2861	694	104	investment	investment	NOUN
taxlaw-2861	694	105	in	in	ADP
taxlaw-2861	694	106	a	a	DET
taxlaw-2861	694	107	sib	sib	NOUN
taxlaw-2861	694	108	-	-	PUNCT
taxlaw-2861	694	109	financed	finance	VERB
taxlaw-2861	694	110	program	program	NOUN
taxlaw-2861	694	111	qualifies	qualify	VERB
taxlaw-2861	694	112	as	as	ADP
taxlaw-2861	694	113	a	a	DET
taxlaw-2861	694	114	social	social	ADJ
taxlaw-2861	694	115	enterprise	enterprise	NOUN
taxlaw-2861	694	116	eligible	eligible	ADJ
taxlaw-2861	694	117	for	for	ADP
taxlaw-2861	694	118	tax	tax	NOUN
taxlaw-2861	694	119	relief	relief	NOUN
taxlaw-2861	694	120	if	if	SCONJ
taxlaw-2861	694	121	the	the	DET
taxlaw-2861	694	122	investment	investment	NOUN
taxlaw-2861	694	123	is	be	AUX
taxlaw-2861	694	124	made	make	VERB
taxlaw-2861	694	125	through	through	ADP
taxlaw-2861	694	126	an	an	DET
taxlaw-2861	694	127	accredited	accredit	VERB
taxlaw-2861	694	128	special	special	ADJ
taxlaw-2861	694	129	purpose	purpose	NOUN
taxlaw-2861	694	130	vehicle	vehicle	NOUN
taxlaw-2861	694	131	entity	entity	NOUN
taxlaw-2861	694	132	that	that	PRON
taxlaw-2861	694	133	is	be	AUX
taxlaw-2861	694	134	established	establish	VERB
taxlaw-2861	694	135	solely	solely	ADV
taxlaw-2861	694	136	for	for	ADP
taxlaw-2861	694	137	the	the	DET
taxlaw-2861	694	138	purpose	purpose	NOUN
taxlaw-2861	694	139	of	of	ADP
taxlaw-2861	694	140	entering	enter	VERB
taxlaw-2861	694	141	into	into	ADP
taxlaw-2861	694	142	and	and	CCONJ
taxlaw-2861	694	143	carrying	carry	VERB
taxlaw-2861	694	144	out	out	ADP
taxlaw-2861	694	145	a	a	DET
taxlaw-2861	694	146	social	social	ADJ
taxlaw-2861	694	147	impact	impact	NOUN
taxlaw-2861	694	148	contract.211	contract.211	NOUN
taxlaw-2861	694	149	to	to	PART
taxlaw-2861	694	150	qualify	qualify	VERB
taxlaw-2861	694	151	as	as	ADP
taxlaw-2861	694	152	an	an	DET
taxlaw-2861	694	153	accredited	accredited	ADJ
taxlaw-2861	694	154	special	special	ADJ
taxlaw-2861	694	155	purpose	purpose	NOUN
taxlaw-2861	694	156	vehicle	vehicle	NOUN
taxlaw-2861	694	157	,	,	PUNCT
taxlaw-2861	694	158	the	the	DET
taxlaw-2861	694	159	entity	entity	NOUN
taxlaw-2861	694	160	must	must	AUX
taxlaw-2861	694	161	hold	hold	VERB
taxlaw-2861	694	162	a	a	DET
taxlaw-2861	694	163	social	social	ADJ
taxlaw-2861	694	164	impact	impact	NOUN
taxlaw-2861	694	165	contract	contract	NOUN
taxlaw-2861	694	166	that	that	PRON
taxlaw-2861	694	167	satisfies	satisfy	VERB
taxlaw-2861	694	168	the	the	DET
taxlaw-2861	694	169	following	follow	VERB
taxlaw-2861	694	170	conditions	condition	NOUN
taxlaw-2861	694	171	:	:	PUNCT
taxlaw-2861	694	172	(	(	PUNCT
taxlaw-2861	694	173	i	i	NOUN
taxlaw-2861	694	174	)	)	PUNCT
taxlaw-2861	694	175	includes	include	VERB
taxlaw-2861	694	176	a	a	DET
taxlaw-2861	694	177	government	government	NOUN
taxlaw-2861	694	178	agency	agency	NOUN
taxlaw-2861	694	179	as	as	ADP
taxlaw-2861	694	180	a	a	DET
taxlaw-2861	694	181	stakeholder	stakeholder	NOUN
taxlaw-2861	694	182	;	;	PUNCT
taxlaw-2861	694	183	(	(	PUNCT
taxlaw-2861	694	184	ii	ii	NOUN
taxlaw-2861	694	185	)	)	PUNCT
taxlaw-2861	694	186	defines	define	VERB
taxlaw-2861	694	187	pre	pre	VERB
taxlaw-2861	694	188	-	-	ADJ
taxlaw-2861	694	189	determined	determined	ADJ
taxlaw-2861	694	190	outcomes	outcome	NOUN
taxlaw-2861	694	191	intended	intend	VERB
taxlaw-2861	694	192	to	to	PART
taxlaw-2861	694	193	be	be	AUX
taxlaw-2861	694	194	achieved	achieve	VERB
taxlaw-2861	694	195	that	that	PRON
taxlaw-2861	694	196	are	be	AUX
taxlaw-2861	694	197	capable	capable	ADJ
taxlaw-2861	694	198	of	of	ADP
taxlaw-2861	694	199	being	be	AUX
taxlaw-2861	694	200	objectively	objectively	ADV
taxlaw-2861	694	201	measured	measure	VERB
taxlaw-2861	694	202	;	;	PUNCT
taxlaw-2861	694	203	(	(	PUNCT
taxlaw-2861	694	204	iii	iii	X
taxlaw-2861	694	205	)	)	PUNCT
taxlaw-2861	694	206	sets	set	VERB
taxlaw-2861	694	207	forth	forth	ADP
taxlaw-2861	694	208	the	the	DET
taxlaw-2861	694	209	method	method	NOUN
taxlaw-2861	694	210	of	of	ADP
taxlaw-2861	694	211	measurement	measurement	NOUN
taxlaw-2861	694	212	of	of	ADP
taxlaw-2861	694	213	these	these	DET
taxlaw-2861	694	214	outcomes	outcome	NOUN
taxlaw-2861	694	215	;	;	PUNCT
taxlaw-2861	694	216	(	(	PUNCT
taxlaw-2861	694	217	iv	iv	X
taxlaw-2861	694	218	)	)	PUNCT
taxlaw-2861	694	219	requires	require	VERB
taxlaw-2861	694	220	periodic	periodic	ADJ
taxlaw-2861	694	221	progress	progress	NOUN
taxlaw-2861	694	222	assessment	assessment	NOUN
taxlaw-2861	694	223	;	;	PUNCT
taxlaw-2861	694	224	(	(	PUNCT
taxlaw-2861	694	225	v	v	NOUN
taxlaw-2861	694	226	)	)	PUNCT
taxlaw-2861	694	227	makes	make	VERB
taxlaw-2861	694	228	at	at	ADV
taxlaw-2861	694	229	least	least	ADV
taxlaw-2861	694	230	60	60	NUM
taxlaw-2861	694	231	%	%	NOUN
taxlaw-2861	694	232	of	of	ADP
taxlaw-2861	694	233	the	the	DET
taxlaw-2861	694	234	potential	potential	ADJ
taxlaw-2861	694	235	payments	payment	NOUN
taxlaw-2861	694	236	conditional	conditional	ADJ
taxlaw-2861	694	237	on	on	ADP
taxlaw-2861	694	238	achieving	achieve	VERB
taxlaw-2861	694	239	the	the	DET
taxlaw-2861	694	240	defined	define	VERB
taxlaw-2861	694	241	outcomes	outcome	NOUN
taxlaw-2861	694	242	;	;	PUNCT
taxlaw-2861	694	243	and	and	CCONJ
taxlaw-2861	694	244	(	(	PUNCT
taxlaw-2861	694	245	vi	vi	X
taxlaw-2861	694	246	)	)	PUNCT
taxlaw-2861	694	247	has	have	VERB
taxlaw-2861	694	248	a	a	DET
taxlaw-2861	694	249	social	social	ADJ
taxlaw-2861	694	250	or	or	CCONJ
taxlaw-2861	694	251	environmental	environmental	ADJ
taxlaw-2861	694	252	purpose.212	purpose.212	PROPN
taxlaw-2861	694	253	a	a	DET
taxlaw-2861	694	254	qualifying	qualify	VERB
taxlaw-2861	694	255	investment	investment	NOUN
taxlaw-2861	694	256	in	in	ADP
taxlaw-2861	694	257	this	this	DET
taxlaw-2861	694	258	entity	entity	NOUN
taxlaw-2861	694	259	may	may	AUX
taxlaw-2861	694	260	take	take	VERB
taxlaw-2861	694	261	the	the	DET
taxlaw-2861	694	262	form	form	NOUN
taxlaw-2861	694	263	of	of	ADP
taxlaw-2861	694	264	either	either	CCONJ
taxlaw-2861	694	265	an	an	DET
taxlaw-2861	694	266	equity	equity	NOUN
taxlaw-2861	694	267	investment	investment	NOUN
taxlaw-2861	694	268	or	or	CCONJ
taxlaw-2861	694	269	a	a	DET
taxlaw-2861	694	270	debt	debt	NOUN
taxlaw-2861	694	271	investment	investment	NOUN
taxlaw-2861	694	272	,	,	PUNCT
taxlaw-2861	694	273	provided	provide	VERB
taxlaw-2861	694	274	that	that	SCONJ
taxlaw-2861	694	275	the	the	DET
taxlaw-2861	694	276	investment	investment	NOUN
taxlaw-2861	694	277	meets	meet	VERB
taxlaw-2861	694	278	certain	certain	ADJ
taxlaw-2861	694	279	requirements	requirement	NOUN
taxlaw-2861	694	280	,	,	PUNCT
taxlaw-2861	694	281	205	205	NUM
taxlaw-2861	694	282	social	social	ADJ
taxlaw-2861	694	283	inv	inv	NOUN
taxlaw-2861	694	284	.	.	PUNCT
taxlaw-2861	695	1	scotland	scotland	PROPN
taxlaw-2861	695	2	et	et	PROPN
taxlaw-2861	695	3	al	al	PROPN
taxlaw-2861	695	4	.	.	PROPN
taxlaw-2861	695	5	,	,	PUNCT
taxlaw-2861	695	6	social	social	ADJ
taxlaw-2861	695	7	investment	investment	NOUN
taxlaw-2861	695	8	tax	tax	NOUN
taxlaw-2861	695	9	relief	relief	NOUN
taxlaw-2861	695	10	:	:	PUNCT
taxlaw-2861	695	11	a	a	DET
taxlaw-2861	695	12	brief	brief	ADJ
taxlaw-2861	695	13	guide	guide	NOUN
taxlaw-2861	695	14	,	,	PUNCT
taxlaw-2861	695	15	http://www.socialinvestmentscotland.com/files/9413/9697/0411/sitr_guide.pdf	http://www.socialinvestmentscotland.com/files/9413/9697/0411/sitr_guide.pdf	PROPN
taxlaw-2861	696	1	[	[	X
taxlaw-2861	696	2	https://perma.cc/c873av6d	https://perma.cc/c873av6d	X
taxlaw-2861	696	3	]	]	X
taxlaw-2861	697	1	[	[	X
taxlaw-2861	697	2	hereinafter	hereinafter	NOUN
taxlaw-2861	697	3	social	social	ADJ
taxlaw-2861	697	4	investment	investment	NOUN
taxlaw-2861	697	5	tax	tax	NOUN
taxlaw-2861	697	6	relief	relief	NOUN
taxlaw-2861	697	7	]	]	PUNCT
taxlaw-2861	697	8	.	.	PUNCT
taxlaw-2861	698	1	206see	206see	NUM
taxlaw-2861	698	2	guidance	guidance	NOUN
taxlaw-2861	698	3	:	:	PUNCT
taxlaw-2861	698	4	social	social	ADJ
taxlaw-2861	698	5	investment	investment	NOUN
taxlaw-2861	698	6	tax	tax	NOUN
taxlaw-2861	698	7	relief	relief	NOUN
taxlaw-2861	698	8	,	,	PUNCT
taxlaw-2861	698	9	h.m	h.m	PROPN
taxlaw-2861	698	10	.	.	PROPN
taxlaw-2861	698	11	treasury	treasury	PROPN
taxlaw-2861	698	12	,	,	PUNCT
taxlaw-2861	698	13	https://www.gov.uk/government/publications/social-investment-tax-relief-factsheet/social-investment-taxrelief	https://www.gov.uk/government/publications/social-investment-tax-relief-factsheet/social-investment-taxrelief	NOUN
taxlaw-2861	698	14	(	(	PUNCT
taxlaw-2861	698	15	last	last	ADV
taxlaw-2861	698	16	updated	update	VERB
taxlaw-2861	698	17	nov	nov	PROPN
taxlaw-2861	698	18	.	.	PROPN
taxlaw-2861	698	19	23	23	NUM
taxlaw-2861	698	20	,	,	PUNCT
taxlaw-2861	698	21	2016	2016	NUM
taxlaw-2861	698	22	)	)	PUNCT
taxlaw-2861	699	1	[	[	X
taxlaw-2861	699	2	https://perma.cc/e5q2-8tzy	https://perma.cc/e5q2-8tzy	X
taxlaw-2861	699	3	]	]	X
taxlaw-2861	699	4	.	.	PUNCT
taxlaw-2861	700	1	207	207	NUM
taxlaw-2861	700	2	see	see	VERB
taxlaw-2861	700	3	social	social	ADJ
taxlaw-2861	700	4	investment	investment	NOUN
taxlaw-2861	700	5	tax	tax	NOUN
taxlaw-2861	700	6	relief	relief	NOUN
taxlaw-2861	700	7	,	,	PUNCT
taxlaw-2861	700	8	supra	supra	PROPN
taxlaw-2861	700	9	note	note	NOUN
taxlaw-2861	700	10	205	205	NUM
taxlaw-2861	700	11	.	.	PUNCT
taxlaw-2861	701	1	208	208	NUM
taxlaw-2861	702	1	i	i	PROPN
taxlaw-2861	702	2	d.	d.	VERB
taxlaw-2861	702	3	this	this	PRON
taxlaw-2861	702	4	is	be	AUX
taxlaw-2861	702	5	subject	subject	ADJ
taxlaw-2861	702	6	to	to	ADP
taxlaw-2861	702	7	a	a	DET
taxlaw-2861	702	8	maximum	maximum	ADJ
taxlaw-2861	702	9	deduction	deduction	NOUN
taxlaw-2861	702	10	of	of	ADP
taxlaw-2861	702	11	about	about	ADP
taxlaw-2861	702	12	£	£	SYM
taxlaw-2861	702	13	250,000	250,000	NUM
taxlaw-2861	702	14	.	.	PUNCT
taxlaw-2861	703	1	i	i	PRON
taxlaw-2861	703	2	d.	d.	VERB
taxlaw-2861	703	3	the	the	DET
taxlaw-2861	703	4	reason	reason	NOUN
taxlaw-2861	703	5	for	for	ADP
taxlaw-2861	703	6	this	this	DET
taxlaw-2861	703	7	limitation	limitation	NOUN
taxlaw-2861	703	8	is	be	AUX
taxlaw-2861	703	9	because	because	SCONJ
taxlaw-2861	703	10	these	these	DET
taxlaw-2861	703	11	types	type	NOUN
taxlaw-2861	703	12	of	of	ADP
taxlaw-2861	703	13	investments	investment	NOUN
taxlaw-2861	703	14	are	be	AUX
taxlaw-2861	703	15	subject	subject	ADJ
taxlaw-2861	703	16	to	to	ADP
taxlaw-2861	703	17	the	the	DET
taxlaw-2861	703	18	restrictions	restriction	NOUN
taxlaw-2861	703	19	of	of	ADP
taxlaw-2861	703	20	the	the	DET
taxlaw-2861	703	21	european	european	PROPN
taxlaw-2861	703	22	commission	commission	PROPN
taxlaw-2861	703	23	relating	relate	VERB
taxlaw-2861	703	24	to	to	ADP
taxlaw-2861	703	25	the	the	DET
taxlaw-2861	703	26	giving	giving	NOUN
taxlaw-2861	703	27	of	of	ADP
taxlaw-2861	703	28	state	state	NOUN
taxlaw-2861	703	29	aid	aid	NOUN
taxlaw-2861	703	30	.	.	PUNCT
taxlaw-2861	704	1	i	i	PRON
taxlaw-2861	704	2	d.	d.	PROPN
taxlaw-2861	704	3	however	however	ADV
taxlaw-2861	704	4	,	,	PUNCT
taxlaw-2861	704	5	the	the	DET
taxlaw-2861	704	6	government	government	NOUN
taxlaw-2861	704	7	has	have	AUX
taxlaw-2861	704	8	indicated	indicate	VERB
taxlaw-2861	704	9	that	that	SCONJ
taxlaw-2861	704	10	it	it	PRON
taxlaw-2861	704	11	intends	intend	VERB
taxlaw-2861	704	12	to	to	PART
taxlaw-2861	704	13	seek	seek	VERB
taxlaw-2861	704	14	permission	permission	NOUN
taxlaw-2861	704	15	from	from	ADP
taxlaw-2861	704	16	the	the	DET
taxlaw-2861	704	17	european	european	PROPN
taxlaw-2861	704	18	commission	commission	PROPN
taxlaw-2861	704	19	to	to	PART
taxlaw-2861	704	20	offer	offer	VERB
taxlaw-2861	704	21	greater	great	ADJ
taxlaw-2861	704	22	tax	tax	NOUN
taxlaw-2861	704	23	relief	relief	NOUN
taxlaw-2861	704	24	in	in	ADP
taxlaw-2861	704	25	the	the	DET
taxlaw-2861	704	26	future	future	NOUN
taxlaw-2861	704	27	.	.	PUNCT
taxlaw-2861	705	1	i	i	PRON
taxlaw-2861	705	2	d.	d.	PROPN
taxlaw-2861	705	3	209	209	NUM
taxlaw-2861	706	1	i	i	PRON
taxlaw-2861	706	2	d.	d.	VERB
taxlaw-2861	706	3	to	to	PART
taxlaw-2861	706	4	qualify	qualify	VERB
taxlaw-2861	706	5	for	for	ADP
taxlaw-2861	706	6	this	this	DET
taxlaw-2861	706	7	tax	tax	NOUN
taxlaw-2861	706	8	exemption	exemption	NOUN
taxlaw-2861	706	9	,	,	PUNCT
taxlaw-2861	706	10	the	the	DET
taxlaw-2861	706	11	investment	investment	NOUN
taxlaw-2861	706	12	must	must	AUX
taxlaw-2861	706	13	have	have	AUX
taxlaw-2861	706	14	qualified	qualify	VERB
taxlaw-2861	706	15	for	for	ADP
taxlaw-2861	706	16	and	and	CCONJ
taxlaw-2861	706	17	received	receive	VERB
taxlaw-2861	706	18	the	the	DET
taxlaw-2861	706	19	income	income	NOUN
taxlaw-2861	706	20	tax	tax	NOUN
taxlaw-2861	706	21	relief	relief	NOUN
taxlaw-2861	706	22	under	under	ADP
taxlaw-2861	706	23	sitr	sitr	NOUN
taxlaw-2861	706	24	at	at	ADP
taxlaw-2861	706	25	the	the	DET
taxlaw-2861	706	26	time	time	NOUN
taxlaw-2861	706	27	the	the	DET
taxlaw-2861	706	28	investment	investment	NOUN
taxlaw-2861	706	29	was	be	AUX
taxlaw-2861	706	30	made	make	VERB
taxlaw-2861	706	31	.	.	PUNCT
taxlaw-2861	707	1	i	i	PRON
taxlaw-2861	707	2	d.	d.	PROPN
taxlaw-2861	707	3	210	210	NUM
taxlaw-2861	708	1	i	i	PRON
taxlaw-2861	708	2	d.	d.	PROPN
taxlaw-2861	708	3	211	211	NUM
taxlaw-2861	708	4	see	see	VERB
taxlaw-2861	708	5	i	i	PROPN
taxlaw-2861	708	6	d.	d.	PROPN
taxlaw-2861	708	7	;	;	PUNCT
taxlaw-2861	708	8	cabinet	cabinet	NOUN
taxlaw-2861	708	9	office	office	NOUN
taxlaw-2861	708	10	,	,	PUNCT
taxlaw-2861	708	11	social	social	ADJ
taxlaw-2861	708	12	investment	investment	NOUN
taxlaw-2861	708	13	tax	tax	NOUN
taxlaw-2861	708	14	relief	relief	NOUN
taxlaw-2861	708	15	:	:	PUNCT
taxlaw-2861	708	16	guidance	guidance	NOUN
taxlaw-2861	708	17	concerning	concern	VERB
taxlaw-2861	708	18	accreditation	accreditation	NOUN
taxlaw-2861	708	19	of	of	ADP
taxlaw-2861	708	20	social	social	ADJ
taxlaw-2861	708	21	impact	impact	NOUN
taxlaw-2861	708	22	contractors	contractor	NOUN
taxlaw-2861	708	23	(	(	PUNCT
taxlaw-2861	708	24	jan	jan	PROPN
taxlaw-2861	708	25	.	.	PROPN
taxlaw-2861	708	26	2016	2016	NUM
taxlaw-2861	708	27	)	)	PUNCT
taxlaw-2861	708	28	,	,	PUNCT
taxlaw-2861	708	29	https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/492974/sitraccreditationgui	https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/492974/sitraccreditationgui	X
taxlaw-2861	708	30	danceversion2forpunlicationjan16v2.pdf	danceversion2forpunlicationjan16v2.pdf	X
taxlaw-2861	709	1	[	[	X
taxlaw-2861	709	2	https://perma.cc/te3a-v557	https://perma.cc/te3a-v557	X
taxlaw-2861	709	3	]	]	X
taxlaw-2861	709	4	.	.	PUNCT
taxlaw-2861	710	1	the	the	DET
taxlaw-2861	710	2	special	special	ADJ
taxlaw-2861	710	3	purpose	purpose	NOUN
taxlaw-2861	710	4	vehicle	vehicle	NOUN
taxlaw-2861	710	5	must	must	AUX
taxlaw-2861	710	6	be	be	AUX
taxlaw-2861	710	7	organized	organize	VERB
taxlaw-2861	710	8	as	as	ADP
taxlaw-2861	710	9	a	a	DET
taxlaw-2861	710	10	company	company	NOUN
taxlaw-2861	710	11	limited	limit	VERB
taxlaw-2861	710	12	by	by	ADP
taxlaw-2861	710	13	shares	share	NOUN
taxlaw-2861	710	14	.	.	PUNCT
taxlaw-2861	711	1	i	i	PRON
taxlaw-2861	711	2	d.	d.	PROPN
taxlaw-2861	711	3	a	a	DET
taxlaw-2861	711	4	qualified	qualified	ADJ
taxlaw-2861	711	5	social	social	ADJ
taxlaw-2861	711	6	enterprise	enterprise	NOUN
taxlaw-2861	711	7	includes	include	VERB
taxlaw-2861	711	8	more	more	ADJ
taxlaw-2861	711	9	than	than	ADP
taxlaw-2861	711	10	solely	solely	ADV
taxlaw-2861	711	11	investments	investment	NOUN
taxlaw-2861	711	12	in	in	ADP
taxlaw-2861	711	13	sib	sib	NOUN
taxlaw-2861	711	14	arrangements	arrangement	NOUN
taxlaw-2861	711	15	.	.	PUNCT
taxlaw-2861	712	1	it	it	PRON
taxlaw-2861	712	2	is	be	AUX
taxlaw-2861	712	3	defined	define	VERB
taxlaw-2861	712	4	as	as	ADP
taxlaw-2861	712	5	(	(	PUNCT
taxlaw-2861	712	6	i	i	NOUN
taxlaw-2861	712	7	)	)	PUNCT
taxlaw-2861	712	8	a	a	DET
taxlaw-2861	712	9	community	community	NOUN
taxlaw-2861	712	10	interest	interest	NOUN
taxlaw-2861	712	11	company	company	NOUN
taxlaw-2861	712	12	,	,	PUNCT
taxlaw-2861	712	13	(	(	PUNCT
taxlaw-2861	712	14	ii	ii	NOUN
taxlaw-2861	712	15	)	)	PUNCT
taxlaw-2861	712	16	a	a	DET
taxlaw-2861	712	17	community	community	NOUN
taxlaw-2861	712	18	benefit	benefit	NOUN
taxlaw-2861	712	19	society	society	NOUN
taxlaw-2861	712	20	that	that	PRON
taxlaw-2861	712	21	is	be	AUX
taxlaw-2861	712	22	not	not	PART
taxlaw-2861	712	23	a	a	DET
taxlaw-2861	712	24	charity	charity	NOUN
taxlaw-2861	712	25	,	,	PUNCT
taxlaw-2861	712	26	(	(	PUNCT
taxlaw-2861	712	27	iii	iii	NOUN
taxlaw-2861	712	28	)	)	PUNCT
taxlaw-2861	712	29	a	a	DET
taxlaw-2861	712	30	charity	charity	NOUN
taxlaw-2861	712	31	,	,	PUNCT
taxlaw-2861	712	32	or	or	CCONJ
taxlaw-2861	712	33	(	(	PUNCT
taxlaw-2861	712	34	iv	iv	X
taxlaw-2861	712	35	)	)	PUNCT
taxlaw-2861	712	36	any	any	DET
taxlaw-2861	712	37	other	other	ADJ
taxlaw-2861	712	38	entity	entity	NOUN
taxlaw-2861	712	39	prescribed	prescribe	VERB
taxlaw-2861	712	40	by	by	ADP
taxlaw-2861	712	41	the	the	DET
taxlaw-2861	712	42	treasury	treasury	PROPN
taxlaw-2861	712	43	.	.	PUNCT
taxlaw-2861	713	1	social	social	ADJ
taxlaw-2861	713	2	investment	investment	NOUN
taxlaw-2861	713	3	tax	tax	NOUN
taxlaw-2861	713	4	relief	relief	NOUN
taxlaw-2861	713	5	,	,	PUNCT
taxlaw-2861	713	6	supra	supra	PROPN
taxlaw-2861	713	7	note	note	NOUN
taxlaw-2861	713	8	205	205	NUM
taxlaw-2861	713	9	.	.	PUNCT
taxlaw-2861	714	1	these	these	PRON
taxlaw-2861	714	2	are	be	AUX
taxlaw-2861	714	3	entities	entity	NOUN
taxlaw-2861	714	4	that	that	PRON
taxlaw-2861	714	5	are	be	AUX
taxlaw-2861	714	6	currently	currently	ADV
taxlaw-2861	714	7	regulated	regulate	VERB
taxlaw-2861	714	8	in	in	ADP
taxlaw-2861	714	9	some	some	DET
taxlaw-2861	714	10	way	way	NOUN
taxlaw-2861	714	11	.	.	PUNCT
taxlaw-2861	715	1	i	i	PRON
taxlaw-2861	715	2	d.	d.	PROPN
taxlaw-2861	715	3	212	212	NUM
taxlaw-2861	715	4	cabinet	cabinet	NOUN
taxlaw-2861	715	5	office	office	NOUN
taxlaw-2861	715	6	,	,	PUNCT
taxlaw-2861	715	7	supra	supra	PROPN
taxlaw-2861	715	8	note	note	NOUN
taxlaw-2861	715	9	211	211	NUM
taxlaw-2861	715	10	.	.	PUNCT
taxlaw-2861	716	1	a	a	DET
taxlaw-2861	716	2	social	social	ADJ
taxlaw-2861	716	3	or	or	CCONJ
taxlaw-2861	716	4	environmental	environmental	ADJ
taxlaw-2861	716	5	purpose	purpose	NOUN
taxlaw-2861	716	6	means	mean	VERB
taxlaw-2861	716	7	:	:	PUNCT
taxlaw-2861	716	8	“	"	PUNCT
taxlaw-2861	716	9	the	the	DET
taxlaw-2861	716	10	relief	relief	NOUN
taxlaw-2861	716	11	of	of	ADP
taxlaw-2861	716	12	those	those	PRON
taxlaw-2861	716	13	in	in	ADP
taxlaw-2861	716	14	need	need	NOUN
taxlaw-2861	716	15	by	by	ADP
taxlaw-2861	716	16	reason	reason	NOUN
taxlaw-2861	716	17	of	of	ADP
taxlaw-2861	716	18	youth	youth	NOUN
taxlaw-2861	716	19	,	,	PUNCT
taxlaw-2861	716	20	age	age	NOUN
taxlaw-2861	716	21	,	,	PUNCT
taxlaw-2861	716	22	ill	ill	ADJ
taxlaw-2861	716	23	-	-	PUNCT
taxlaw-2861	716	24	health	health	NOUN
taxlaw-2861	716	25	,	,	PUNCT
taxlaw-2861	716	26	disability	disability	NOUN
taxlaw-2861	716	27	,	,	PUNCT
taxlaw-2861	716	28	financial	financial	ADJ
taxlaw-2861	716	29	hardship	hardship	NOUN
taxlaw-2861	716	30	or	or	CCONJ
taxlaw-2861	716	31	other	other	ADJ
taxlaw-2861	716	32	disadvantage	disadvantage	NOUN
taxlaw-2861	716	33	.	.	PUNCT
taxlaw-2861	717	1	the	the	DET
taxlaw-2861	717	2	relief	relief	NOUN
taxlaw-2861	717	3	of	of	ADP
taxlaw-2861	717	4	prevention	prevention	NOUN
taxlaw-2861	717	5	of	of	ADP
taxlaw-2861	717	6	poverty	poverty	NOUN
taxlaw-2861	717	7	,	,	PUNCT
taxlaw-2861	717	8	the	the	DET
taxlaw-2861	717	9	promotion	promotion	NOUN
taxlaw-2861	717	10	of	of	ADP
taxlaw-2861	717	11	employment	employment	NOUN
taxlaw-2861	717	12	,	,	PUNCT
taxlaw-2861	717	13	culture	culture	NOUN
taxlaw-2861	717	14	,	,	PUNCT
taxlaw-2861	717	15	heritage	heritage	NOUN
taxlaw-2861	717	16	or	or	CCONJ
taxlaw-2861	717	17	sport	sport	NOUN
taxlaw-2861	717	18	,	,	PUNCT
taxlaw-2861	717	19	the	the	DET
taxlaw-2861	717	20	advancement	advancement	NOUN
taxlaw-2861	717	21	of	of	ADP
taxlaw-2861	717	22	training	training	NOUN
taxlaw-2861	717	23	and	and	CCONJ
taxlaw-2861	717	24	education	education	NOUN
taxlaw-2861	717	25	,	,	PUNCT
taxlaw-2861	717	26	the	the	DET
taxlaw-2861	717	27	prevention	prevention	NOUN
taxlaw-2861	717	28	of	of	ADP
taxlaw-2861	717	29	crime	crime	NOUN
taxlaw-2861	717	30	,	,	PUNCT
taxlaw-2861	717	31	environmental	environmental	ADJ
taxlaw-2861	717	32	protection	protection	NOUN
taxlaw-2861	717	33	,	,	PUNCT
taxlaw-2861	717	34	social	social	ADJ
taxlaw-2861	717	35	housing	housing	NOUN
taxlaw-2861	717	36	and	and	CCONJ
taxlaw-2861	717	37	the	the	DET
taxlaw-2861	717	38	relief	relief	NOUN
taxlaw-2861	717	39	of	of	ADP
taxlaw-2861	717	40	homelessness	homelessness	NOUN
taxlaw-2861	717	41	,	,	PUNCT
taxlaw-2861	717	42	the	the	DET
taxlaw-2861	717	43	provision	provision	NOUN
taxlaw-2861	717	44	of	of	ADP
taxlaw-2861	717	45	community	community	NOUN
taxlaw-2861	717	46	facilities	facility	NOUN
taxlaw-2861	717	47	,	,	PUNCT
taxlaw-2861	717	48	the	the	DET
taxlaw-2861	717	49	promotion	promotion	NOUN
taxlaw-2861	717	50	of	of	ADP
taxlaw-2861	717	51	social	social	ADJ
taxlaw-2861	717	52	inclusion	inclusion	NOUN
taxlaw-2861	717	53	and	and	CCONJ
taxlaw-2861	717	54	cohesion	cohesion	NOUN
taxlaw-2861	717	55	,	,	PUNCT
taxlaw-2861	717	56	the	the	DET
taxlaw-2861	717	57	advancement	advancement	NOUN
taxlaw-2861	717	58	of	of	ADP
taxlaw-2861	717	59	citizenship	citizenship	NOUN
taxlaw-2861	717	60	or	or	CCONJ
taxlaw-2861	717	61	community	community	NOUN
taxlaw-2861	717	62	development	development	NOUN
taxlaw-2861	717	63	,	,	PUNCT
taxlaw-2861	717	64	the	the	DET
taxlaw-2861	717	65	improvement	improvement	NOUN
taxlaw-2861	717	66	of	of	ADP
taxlaw-2861	717	67	physical	physical	ADJ
taxlaw-2861	717	68	and	and	CCONJ
taxlaw-2861	717	69	mental	mental	ADJ
taxlaw-2861	717	70	health	health	NOUN
taxlaw-2861	717	71	,	,	PUNCT
taxlaw-2861	717	72	the	the	DET
taxlaw-2861	717	73	provision	provision	NOUN
taxlaw-2861	717	74	of	of	ADP
taxlaw-2861	717	75	long	long	ADJ
taxlaw-2861	717	76	-	-	PUNCT
taxlaw-2861	717	77	term	term	NOUN
taxlaw-2861	717	78	care	care	NOUN
taxlaw-2861	717	79	in	in	ADP
taxlaw-2861	717	80	relation	relation	NOUN
taxlaw-2861	717	81	to	to	ADP
taxlaw-2861	717	82	any	any	DET
taxlaw-2861	717	83	infirmity	infirmity	NOUN
taxlaw-2861	717	84	,	,	PUNCT
taxlaw-2861	717	85	or	or	CCONJ
taxlaw-2861	717	86	any	any	DET
taxlaw-2861	717	87	other	other	ADJ
taxlaw-2861	717	88	areas	area	NOUN
taxlaw-2861	717	89	that	that	PRON
taxlaw-2861	717	90	may	may	AUX
taxlaw-2861	717	91	reasonably	reasonably	ADV
taxlaw-2861	717	92	be	be	AUX
taxlaw-2861	717	93	regarded	regard	VERB
taxlaw-2861	717	94	as	as	ADP
taxlaw-2861	717	95	analogous	analogous	ADJ
taxlaw-2861	717	96	to	to	ADP
taxlaw-2861	717	97	,	,	PUNCT
taxlaw-2861	717	98	or	or	CCONJ
taxlaw-2861	717	99	within	within	ADP
taxlaw-2861	717	100	the	the	DET
taxlaw-2861	717	101	spirit	spirit	NOUN
taxlaw-2861	717	102	of	of	ADP
taxlaw-2861	717	103	,	,	PUNCT
taxlaw-2861	717	104	any	any	PRON
taxlaw-2861	717	105	of	of	ADP
taxlaw-2861	717	106	the	the	DET
taxlaw-2861	717	107	areas	area	NOUN
taxlaw-2861	717	108	listed	list	VERB
taxlaw-2861	717	109	above	above	ADV
taxlaw-2861	717	110	.	.	PUNCT
taxlaw-2861	717	111	”	"	PUNCT
taxlaw-2861	718	1	i	i	PRON
taxlaw-2861	718	2	d.	d.	PROPN
taxlaw-2861	718	3	2017	2017	NUM
taxlaw-2861	718	4	]	]	PUNCT
taxlaw-2861	718	5	social	social	ADJ
taxlaw-2861	718	6	impact	impact	NOUN
taxlaw-2861	718	7	bonds	bond	NOUN
taxlaw-2861	718	8	173	173	NUM
taxlaw-2861	718	9	and	and	CCONJ
taxlaw-2861	718	10	must	must	AUX
taxlaw-2861	718	11	be	be	AUX
taxlaw-2861	718	12	held	hold	VERB
taxlaw-2861	718	13	for	for	ADP
taxlaw-2861	718	14	at	at	ADV
taxlaw-2861	718	15	least	least	ADV
taxlaw-2861	718	16	three	three	NUM
taxlaw-2861	718	17	years.213	years.213	NOUN
taxlaw-2861	718	18	for	for	ADP
taxlaw-2861	718	19	instance	instance	NOUN
taxlaw-2861	718	20	,	,	PUNCT
taxlaw-2861	718	21	one	one	NUM
taxlaw-2861	718	22	requirement	requirement	NOUN
taxlaw-2861	718	23	is	be	AUX
taxlaw-2861	718	24	that	that	SCONJ
taxlaw-2861	718	25	any	any	DET
taxlaw-2861	718	26	dividend	dividend	NOUN
taxlaw-2861	718	27	rights	right	NOUN
taxlaw-2861	718	28	must	must	AUX
taxlaw-2861	718	29	be	be	AUX
taxlaw-2861	718	30	at	at	ADP
taxlaw-2861	718	31	a	a	DET
taxlaw-2861	718	32	rate	rate	NOUN
taxlaw-2861	718	33	that	that	PRON
taxlaw-2861	718	34	depends	depend	VERB
taxlaw-2861	718	35	on	on	ADP
taxlaw-2861	718	36	the	the	DET
taxlaw-2861	718	37	enterprise	enterprise	NOUN
taxlaw-2861	718	38	’s	’s	PART
taxlaw-2861	718	39	financial	financial	ADJ
taxlaw-2861	718	40	success	success	NOUN
taxlaw-2861	718	41	and	and	CCONJ
taxlaw-2861	718	42	which	which	PRON
taxlaw-2861	718	43	does	do	AUX
taxlaw-2861	718	44	not	not	PART
taxlaw-2861	718	45	exceed	exceed	VERB
taxlaw-2861	718	46	a	a	DET
taxlaw-2861	718	47	reasonable	reasonable	ADJ
taxlaw-2861	718	48	commercial	commercial	NOUN
taxlaw-2861	718	49	rate.214	rate.214	PROPN
taxlaw-2861	718	50	similarly	similarly	ADV
taxlaw-2861	718	51	,	,	PUNCT
taxlaw-2861	718	52	if	if	SCONJ
taxlaw-2861	718	53	the	the	DET
taxlaw-2861	718	54	investment	investment	NOUN
taxlaw-2861	718	55	is	be	AUX
taxlaw-2861	718	56	structured	structure	VERB
taxlaw-2861	718	57	as	as	ADP
taxlaw-2861	718	58	a	a	DET
taxlaw-2861	718	59	loan	loan	NOUN
taxlaw-2861	718	60	,	,	PUNCT
taxlaw-2861	718	61	the	the	DET
taxlaw-2861	718	62	rate	rate	NOUN
taxlaw-2861	718	63	of	of	ADP
taxlaw-2861	718	64	any	any	DET
taxlaw-2861	718	65	interest	interest	NOUN
taxlaw-2861	718	66	payable	payable	ADJ
taxlaw-2861	718	67	must	must	AUX
taxlaw-2861	718	68	not	not	PART
taxlaw-2861	718	69	be	be	AUX
taxlaw-2861	718	70	more	more	ADJ
taxlaw-2861	718	71	than	than	SCONJ
taxlaw-2861	718	72	a	a	DET
taxlaw-2861	718	73	reasonable	reasonable	ADJ
taxlaw-2861	718	74	commercial	commercial	ADJ
taxlaw-2861	718	75	rate	rate	NOUN
taxlaw-2861	718	76	and	and	CCONJ
taxlaw-2861	718	77	the	the	DET
taxlaw-2861	718	78	principal	principal	NOUN
taxlaw-2861	718	79	and	and	CCONJ
taxlaw-2861	718	80	any	any	DET
taxlaw-2861	718	81	interest	interest	NOUN
taxlaw-2861	718	82	must	must	AUX
taxlaw-2861	718	83	not	not	PART
taxlaw-2861	718	84	be	be	AUX
taxlaw-2861	718	85	secured	secure	VERB
taxlaw-2861	718	86	by	by	ADP
taxlaw-2861	718	87	any	any	DET
taxlaw-2861	718	88	assets	asset	NOUN
taxlaw-2861	718	89	and	and	CCONJ
taxlaw-2861	718	90	must	must	AUX
taxlaw-2861	718	91	be	be	AUX
taxlaw-2861	718	92	subordinate	subordinate	ADJ
taxlaw-2861	718	93	to	to	ADP
taxlaw-2861	718	94	other	other	ADJ
taxlaw-2861	718	95	debts	debt	NOUN
taxlaw-2861	718	96	of	of	ADP
taxlaw-2861	718	97	the	the	DET
taxlaw-2861	718	98	social	social	PROPN
taxlaw-2861	718	99	enterprise.215	enterprise.215	PROPN
taxlaw-2861	718	100	to	to	PART
taxlaw-2861	718	101	be	be	AUX
taxlaw-2861	718	102	eligible	eligible	ADJ
taxlaw-2861	718	103	for	for	ADP
taxlaw-2861	718	104	this	this	DET
taxlaw-2861	718	105	tax	tax	NOUN
taxlaw-2861	718	106	relief	relief	NOUN
taxlaw-2861	718	107	,	,	PUNCT
taxlaw-2861	718	108	sitr	sitr	NOUN
taxlaw-2861	718	109	also	also	ADV
taxlaw-2861	718	110	imposes	impose	VERB
taxlaw-2861	718	111	additional	additional	ADJ
taxlaw-2861	718	112	conditions	condition	NOUN
taxlaw-2861	718	113	to	to	PART
taxlaw-2861	718	114	ensure	ensure	VERB
taxlaw-2861	718	115	that	that	SCONJ
taxlaw-2861	718	116	the	the	DET
taxlaw-2861	718	117	investor	investor	NOUN
taxlaw-2861	718	118	’s	’s	PART
taxlaw-2861	718	119	capital	capital	NOUN
taxlaw-2861	718	120	is	be	AUX
taxlaw-2861	718	121	genuinely	genuinely	ADV
taxlaw-2861	718	122	put	put	VERB
taxlaw-2861	718	123	at	at	ADP
taxlaw-2861	718	124	risk	risk	NOUN
taxlaw-2861	718	125	and	and	CCONJ
taxlaw-2861	718	126	to	to	PART
taxlaw-2861	718	127	ensure	ensure	VERB
taxlaw-2861	718	128	that	that	SCONJ
taxlaw-2861	718	129	the	the	DET
taxlaw-2861	718	130	investor	investor	NOUN
taxlaw-2861	718	131	is	be	AUX
taxlaw-2861	718	132	not	not	PART
taxlaw-2861	718	133	related	relate	VERB
taxlaw-2861	718	134	to	to	ADP
taxlaw-2861	718	135	or	or	CCONJ
taxlaw-2861	718	136	in	in	ADP
taxlaw-2861	718	137	control	control	NOUN
taxlaw-2861	718	138	of	of	ADP
taxlaw-2861	718	139	the	the	DET
taxlaw-2861	718	140	entity.216	entity.216	PROPN
taxlaw-2861	718	141	although	although	SCONJ
taxlaw-2861	718	142	the	the	DET
taxlaw-2861	718	143	goals	goal	NOUN
taxlaw-2861	718	144	of	of	ADP
taxlaw-2861	718	145	sitr	sitr	NOUN
taxlaw-2861	718	146	are	be	AUX
taxlaw-2861	718	147	commendable	commendable	ADJ
taxlaw-2861	718	148	,	,	PUNCT
taxlaw-2861	718	149	this	this	DET
taxlaw-2861	718	150	article	article	NOUN
taxlaw-2861	718	151	argues	argue	VERB
taxlaw-2861	718	152	for	for	ADP
taxlaw-2861	718	153	a	a	DET
taxlaw-2861	718	154	more	more	ADV
taxlaw-2861	718	155	modest	modest	ADJ
taxlaw-2861	718	156	tax	tax	NOUN
taxlaw-2861	718	157	incentive	incentive	NOUN
taxlaw-2861	718	158	that	that	PRON
taxlaw-2861	718	159	is	be	AUX
taxlaw-2861	718	160	consistent	consistent	ADJ
taxlaw-2861	718	161	with	with	ADP
taxlaw-2861	718	162	how	how	SCONJ
taxlaw-2861	718	163	comparable	comparable	ADJ
taxlaw-2861	718	164	investments	investment	NOUN
taxlaw-2861	718	165	are	be	AUX
taxlaw-2861	718	166	currently	currently	ADV
taxlaw-2861	718	167	treated	treat	VERB
taxlaw-2861	718	168	for	for	ADP
taxlaw-2861	718	169	u.s	u.s	PROPN
taxlaw-2861	718	170	.	.	PROPN
taxlaw-2861	718	171	federal	federal	ADJ
taxlaw-2861	718	172	income	income	NOUN
taxlaw-2861	718	173	tax	tax	NOUN
taxlaw-2861	718	174	purposes	purpose	NOUN
taxlaw-2861	718	175	.	.	PUNCT
taxlaw-2861	719	1	accordingly	accordingly	ADV
taxlaw-2861	719	2	,	,	PUNCT
taxlaw-2861	719	3	this	this	DET
taxlaw-2861	719	4	article	article	NOUN
taxlaw-2861	719	5	argues	argue	VERB
taxlaw-2861	719	6	for	for	ADP
taxlaw-2861	719	7	a	a	DET
taxlaw-2861	719	8	preferential	preferential	ADJ
taxlaw-2861	719	9	tax	tax	NOUN
taxlaw-2861	719	10	rate	rate	NOUN
taxlaw-2861	719	11	on	on	ADP
taxlaw-2861	719	12	investment	investment	NOUN
taxlaw-2861	719	13	returns	return	NOUN
taxlaw-2861	719	14	,	,	PUNCT
taxlaw-2861	719	15	a	a	DET
taxlaw-2861	719	16	tax	tax	NOUN
taxlaw-2861	719	17	exemption	exemption	NOUN
taxlaw-2861	719	18	,	,	PUNCT
taxlaw-2861	719	19	or	or	CCONJ
taxlaw-2861	719	20	an	an	DET
taxlaw-2861	719	21	upfront	upfront	ADJ
taxlaw-2861	719	22	federal	federal	ADJ
taxlaw-2861	719	23	income	income	NOUN
taxlaw-2861	719	24	tax	tax	NOUN
taxlaw-2861	719	25	deduction	deduction	NOUN
taxlaw-2861	719	26	for	for	ADP
taxlaw-2861	719	27	the	the	DET
taxlaw-2861	719	28	sib	sib	NOUN
taxlaw-2861	719	29	investment	investment	NOUN
taxlaw-2861	719	30	,	,	PUNCT
taxlaw-2861	719	31	but	but	CCONJ
taxlaw-2861	719	32	recommends	recommend	VERB
taxlaw-2861	719	33	that	that	SCONJ
taxlaw-2861	719	34	congress	congress	PROPN
taxlaw-2861	719	35	consider	consider	VERB
taxlaw-2861	719	36	several	several	ADJ
taxlaw-2861	719	37	aspects	aspect	NOUN
taxlaw-2861	719	38	of	of	ADP
taxlaw-2861	719	39	the	the	DET
taxlaw-2861	719	40	u.k	u.k	PROPN
taxlaw-2861	719	41	.	.	PROPN
taxlaw-2861	719	42	legislation	legislation	NOUN
taxlaw-2861	719	43	when	when	SCONJ
taxlaw-2861	719	44	drafting	draft	VERB
taxlaw-2861	719	45	legislation	legislation	NOUN
taxlaw-2861	719	46	in	in	ADP
taxlaw-2861	719	47	support	support	NOUN
taxlaw-2861	719	48	of	of	ADP
taxlaw-2861	719	49	a	a	DET
taxlaw-2861	719	50	tax	tax	NOUN
taxlaw-2861	719	51	-	-	PUNCT
taxlaw-2861	719	52	favored	favor	VERB
taxlaw-2861	719	53	status	status	NOUN
taxlaw-2861	719	54	for	for	ADP
taxlaw-2861	719	55	sib	sib	NOUN
taxlaw-2861	719	56	investments	investment	NOUN
taxlaw-2861	719	57	.	.	PUNCT
taxlaw-2861	720	1	first	first	ADV
taxlaw-2861	720	2	,	,	PUNCT
taxlaw-2861	720	3	the	the	DET
taxlaw-2861	720	4	u.k	u.k	PROPN
taxlaw-2861	720	5	.	.	PROPN
taxlaw-2861	720	6	legislation	legislation	NOUN
taxlaw-2861	720	7	is	be	AUX
taxlaw-2861	720	8	useful	useful	ADJ
taxlaw-2861	720	9	for	for	ADP
taxlaw-2861	720	10	studying	study	VERB
taxlaw-2861	720	11	its	its	PRON
taxlaw-2861	720	12	effects	effect	NOUN
taxlaw-2861	720	13	on	on	ADP
taxlaw-2861	720	14	private	private	ADJ
taxlaw-2861	720	15	investments	investment	NOUN
taxlaw-2861	720	16	in	in	ADP
taxlaw-2861	720	17	sibs	sib	NOUN
taxlaw-2861	720	18	and	and	CCONJ
taxlaw-2861	720	19	other	other	ADJ
taxlaw-2861	720	20	social	social	ADJ
taxlaw-2861	720	21	enterprises	enterprise	NOUN
taxlaw-2861	720	22	since	since	SCONJ
taxlaw-2861	720	23	it	it	PRON
taxlaw-2861	720	24	has	have	AUX
taxlaw-2861	720	25	already	already	ADV
taxlaw-2861	720	26	been	be	AUX
taxlaw-2861	720	27	enacted	enact	VERB
taxlaw-2861	720	28	.	.	PUNCT
taxlaw-2861	721	1	second	second	ADJ
taxlaw-2861	721	2	,	,	PUNCT
taxlaw-2861	721	3	the	the	DET
taxlaw-2861	721	4	u.k	u.k	PROPN
taxlaw-2861	721	5	.	.	PROPN
taxlaw-2861	721	6	legislation	legislation	NOUN
taxlaw-2861	721	7	provides	provide	VERB
taxlaw-2861	721	8	several	several	ADJ
taxlaw-2861	721	9	structural	structural	ADJ
taxlaw-2861	721	10	elements	element	NOUN
taxlaw-2861	721	11	and	and	CCONJ
taxlaw-2861	721	12	requirements	requirement	NOUN
taxlaw-2861	721	13	that	that	PRON
taxlaw-2861	721	14	are	be	AUX
taxlaw-2861	721	15	necessary	necessary	ADJ
taxlaw-2861	721	16	to	to	PART
taxlaw-2861	721	17	properly	properly	ADV
taxlaw-2861	721	18	regulate	regulate	VERB
taxlaw-2861	721	19	investments	investment	NOUN
taxlaw-2861	721	20	in	in	ADP
taxlaw-2861	721	21	social	social	ADJ
taxlaw-2861	721	22	enterprises	enterprise	NOUN
taxlaw-2861	721	23	and	and	CCONJ
taxlaw-2861	721	24	which	which	PRON
taxlaw-2861	721	25	congress	congress	PROPN
taxlaw-2861	721	26	should	should	AUX
taxlaw-2861	721	27	include	include	VERB
taxlaw-2861	721	28	when	when	SCONJ
taxlaw-2861	721	29	modifying	modify	VERB
taxlaw-2861	721	30	the	the	DET
taxlaw-2861	721	31	law	law	NOUN
taxlaw-2861	721	32	to	to	PART
taxlaw-2861	721	33	grant	grant	VERB
taxlaw-2861	721	34	sib	sib	NOUN
taxlaw-2861	721	35	investments	investment	NOUN
taxlaw-2861	721	36	a	a	DET
taxlaw-2861	721	37	tax	tax	NOUN
taxlaw-2861	721	38	-	-	PUNCT
taxlaw-2861	721	39	favored	favor	VERB
taxlaw-2861	721	40	status	status	NOUN
taxlaw-2861	721	41	.	.	PUNCT
taxlaw-2861	722	1	for	for	ADP
taxlaw-2861	722	2	instance	instance	NOUN
taxlaw-2861	722	3	,	,	PUNCT
taxlaw-2861	722	4	to	to	PART
taxlaw-2861	722	5	address	address	VERB
taxlaw-2861	722	6	concerns	concern	NOUN
taxlaw-2861	722	7	of	of	ADP
taxlaw-2861	722	8	abuse	abuse	NOUN
taxlaw-2861	722	9	,	,	PUNCT
taxlaw-2861	722	10	fraud	fraud	NOUN
taxlaw-2861	722	11	and	and	CCONJ
taxlaw-2861	722	12	collusion	collusion	NOUN
taxlaw-2861	722	13	with	with	ADP
taxlaw-2861	722	14	respect	respect	NOUN
taxlaw-2861	722	15	to	to	ADP
taxlaw-2861	722	16	sibs	sib	NOUN
taxlaw-2861	722	17	,	,	PUNCT
taxlaw-2861	722	18	this	this	DET
taxlaw-2861	722	19	article	article	NOUN
taxlaw-2861	722	20	recommends	recommend	VERB
taxlaw-2861	722	21	that	that	SCONJ
taxlaw-2861	722	22	congress	congress	PROPN
taxlaw-2861	722	23	adopt	adopt	VERB
taxlaw-2861	722	24	the	the	DET
taxlaw-2861	722	25	united	united	PROPN
taxlaw-2861	722	26	kingdom	kingdom	PROPN
taxlaw-2861	722	27	’s	’s	PART
taxlaw-2861	722	28	requirement	requirement	NOUN
taxlaw-2861	722	29	that	that	SCONJ
taxlaw-2861	722	30	sib	sib	PROPN
taxlaw-2861	722	31	investments	investment	NOUN
taxlaw-2861	722	32	need	need	VERB
taxlaw-2861	722	33	to	to	PART
taxlaw-2861	722	34	be	be	AUX
taxlaw-2861	722	35	made	make	VERB
taxlaw-2861	722	36	through	through	ADP
taxlaw-2861	722	37	an	an	DET
taxlaw-2861	722	38	accredited	accredited	ADJ
taxlaw-2861	722	39	special	special	ADJ
taxlaw-2861	722	40	purpose	purpose	NOUN
taxlaw-2861	722	41	entity	entity	NOUN
taxlaw-2861	722	42	established	establish	VERB
taxlaw-2861	722	43	for	for	ADP
taxlaw-2861	722	44	this	this	DET
taxlaw-2861	722	45	purpose	purpose	NOUN
taxlaw-2861	722	46	.	.	PUNCT
taxlaw-2861	723	1	in	in	ADP
taxlaw-2861	723	2	addition	addition	NOUN
taxlaw-2861	723	3	,	,	PUNCT
taxlaw-2861	723	4	as	as	SCONJ
taxlaw-2861	723	5	required	require	VERB
taxlaw-2861	723	6	by	by	ADP
taxlaw-2861	723	7	the	the	DET
taxlaw-2861	723	8	sitr	sitr	NOUN
taxlaw-2861	723	9	,	,	PUNCT
taxlaw-2861	723	10	any	any	DET
taxlaw-2861	723	11	legislation	legislation	NOUN
taxlaw-2861	723	12	extending	extend	VERB
taxlaw-2861	723	13	tax	tax	NOUN
taxlaw-2861	723	14	benefits	benefit	NOUN
taxlaw-2861	723	15	to	to	ADP
taxlaw-2861	723	16	sibs	sib	NOUN
taxlaw-2861	723	17	should	should	AUX
taxlaw-2861	723	18	require	require	VERB
taxlaw-2861	723	19	that	that	SCONJ
taxlaw-2861	723	20	the	the	DET
taxlaw-2861	723	21	sib	sib	PROPN
taxlaw-2861	723	22	investment	investment	NOUN
taxlaw-2861	723	23	be	be	AUX
taxlaw-2861	723	24	held	hold	VERB
taxlaw-2861	723	25	for	for	ADP
taxlaw-2861	723	26	a	a	DET
taxlaw-2861	723	27	minimum	minimum	ADJ
taxlaw-2861	723	28	period	period	NOUN
taxlaw-2861	723	29	of	of	ADP
taxlaw-2861	723	30	time	time	NOUN
taxlaw-2861	723	31	as	as	ADP
taxlaw-2861	723	32	a	a	DET
taxlaw-2861	723	33	condition	condition	NOUN
taxlaw-2861	723	34	for	for	ADP
taxlaw-2861	723	35	the	the	DET
taxlaw-2861	723	36	investor	investor	NOUN
taxlaw-2861	723	37	to	to	PART
taxlaw-2861	723	38	qualify	qualify	VERB
taxlaw-2861	723	39	for	for	ADP
taxlaw-2861	723	40	the	the	DET
taxlaw-2861	723	41	tax	tax	NOUN
taxlaw-2861	723	42	relief	relief	NOUN
taxlaw-2861	723	43	.	.	PUNCT
taxlaw-2861	724	1	this	this	DET
taxlaw-2861	724	2	condition	condition	NOUN
taxlaw-2861	724	3	is	be	AUX
taxlaw-2861	724	4	necessary	necessary	ADJ
taxlaw-2861	724	5	because	because	SCONJ
taxlaw-2861	724	6	non	non	ADJ
taxlaw-2861	724	7	-	-	ADJ
taxlaw-2861	724	8	profit	profit	ADJ
taxlaw-2861	724	9	service	service	NOUN
taxlaw-2861	724	10	providers	provider	NOUN
taxlaw-2861	724	11	need	need	VERB
taxlaw-2861	724	12	the	the	DET
taxlaw-2861	724	13	benefit	benefit	NOUN
taxlaw-2861	724	14	of	of	ADP
taxlaw-2861	724	15	capital	capital	NOUN
taxlaw-2861	724	16	funding	funding	NOUN
taxlaw-2861	724	17	for	for	ADP
taxlaw-2861	724	18	an	an	DET
taxlaw-2861	724	19	extended	extended	ADJ
taxlaw-2861	724	20	period	period	NOUN
taxlaw-2861	724	21	of	of	ADP
taxlaw-2861	724	22	time	time	NOUN
taxlaw-2861	724	23	to	to	PART
taxlaw-2861	724	24	effectively	effectively	ADV
taxlaw-2861	724	25	implement	implement	VERB
taxlaw-2861	724	26	social	social	ADJ
taxlaw-2861	724	27	service	service	NOUN
taxlaw-2861	724	28	projects	project	NOUN
taxlaw-2861	724	29	.	.	PUNCT
taxlaw-2861	725	1	moreover	moreover	ADV
taxlaw-2861	725	2	,	,	PUNCT
taxlaw-2861	725	3	because	because	SCONJ
taxlaw-2861	725	4	the	the	DET
taxlaw-2861	725	5	purpose	purpose	NOUN
taxlaw-2861	725	6	of	of	ADP
taxlaw-2861	725	7	this	this	DET
taxlaw-2861	725	8	tax	tax	NOUN
taxlaw-2861	725	9	relief	relief	NOUN
taxlaw-2861	725	10	is	be	AUX
taxlaw-2861	725	11	to	to	PART
taxlaw-2861	725	12	incentivize	incentivize	VERB
taxlaw-2861	725	13	investors	investor	NOUN
taxlaw-2861	725	14	to	to	PART
taxlaw-2861	725	15	invest	invest	VERB
taxlaw-2861	725	16	in	in	ADP
taxlaw-2861	725	17	sibs	sib	NOUN
taxlaw-2861	725	18	,	,	PUNCT
taxlaw-2861	725	19	which	which	PRON
taxlaw-2861	725	20	are	be	AUX
taxlaw-2861	725	21	speculative	speculative	ADJ
taxlaw-2861	725	22	and	and	CCONJ
taxlaw-2861	725	23	offer	offer	VERB
taxlaw-2861	725	24	a	a	DET
taxlaw-2861	725	25	below	below	ADP
taxlaw-2861	725	26	-	-	PUNCT
taxlaw-2861	725	27	market	market	NOUN
taxlaw-2861	725	28	rate	rate	NOUN
taxlaw-2861	725	29	of	of	ADP
taxlaw-2861	725	30	return	return	NOUN
taxlaw-2861	725	31	,	,	PUNCT
taxlaw-2861	725	32	as	as	SCONJ
taxlaw-2861	725	33	opposed	oppose	VERB
taxlaw-2861	725	34	to	to	ADP
taxlaw-2861	725	35	more	more	ADV
taxlaw-2861	725	36	lucrative	lucrative	ADJ
taxlaw-2861	725	37	investments	investment	NOUN
taxlaw-2861	725	38	,	,	PUNCT
taxlaw-2861	725	39	the	the	DET
taxlaw-2861	725	40	tax	tax	NOUN
taxlaw-2861	725	41	relief	relief	NOUN
taxlaw-2861	725	42	should	should	AUX
taxlaw-2861	725	43	not	not	PART
taxlaw-2861	725	44	be	be	AUX
taxlaw-2861	725	45	available	available	ADJ
taxlaw-2861	725	46	to	to	ADP
taxlaw-2861	725	47	sibs	sib	NOUN
taxlaw-2861	725	48	that	that	PRON
taxlaw-2861	725	49	offer	offer	VERB
taxlaw-2861	725	50	an	an	DET
taxlaw-2861	725	51	213	213	NUM
taxlaw-2861	725	52	social	social	ADJ
taxlaw-2861	725	53	investment	investment	NOUN
taxlaw-2861	725	54	tax	tax	NOUN
taxlaw-2861	725	55	relief	relief	NOUN
taxlaw-2861	725	56	,	,	PUNCT
taxlaw-2861	725	57	supra	supra	PROPN
taxlaw-2861	725	58	note	note	NOUN
taxlaw-2861	725	59	205	205	NUM
taxlaw-2861	725	60	.	.	PUNCT
taxlaw-2861	726	1	an	an	DET
taxlaw-2861	726	2	investor	investor	NOUN
taxlaw-2861	726	3	can	can	AUX
taxlaw-2861	726	4	qualify	qualify	VERB
taxlaw-2861	726	5	for	for	ADP
taxlaw-2861	726	6	tax	tax	NOUN
taxlaw-2861	726	7	relief	relief	NOUN
taxlaw-2861	726	8	under	under	ADP
taxlaw-2861	726	9	sitr	sitr	NOUN
taxlaw-2861	726	10	if	if	SCONJ
taxlaw-2861	726	11	it	it	PRON
taxlaw-2861	726	12	has	have	AUX
taxlaw-2861	726	13	invested	invest	VERB
taxlaw-2861	726	14	in	in	ADP
taxlaw-2861	726	15	either	either	ADV
taxlaw-2861	726	16	:	:	PUNCT
taxlaw-2861	726	17	(	(	PUNCT
taxlaw-2861	726	18	i	i	NOUN
taxlaw-2861	726	19	)	)	PUNCT
taxlaw-2861	726	20	shares	share	NOUN
taxlaw-2861	726	21	issued	issue	VERB
taxlaw-2861	726	22	by	by	ADP
taxlaw-2861	726	23	the	the	DET
taxlaw-2861	726	24	social	social	ADJ
taxlaw-2861	726	25	enterprise	enterprise	NOUN
taxlaw-2861	726	26	in	in	ADP
taxlaw-2861	726	27	exchange	exchange	NOUN
taxlaw-2861	726	28	for	for	ADP
taxlaw-2861	726	29	full	full	ADJ
taxlaw-2861	726	30	payment	payment	NOUN
taxlaw-2861	726	31	in	in	ADP
taxlaw-2861	726	32	cash	cash	NOUN
taxlaw-2861	726	33	or	or	CCONJ
taxlaw-2861	726	34	(	(	PUNCT
taxlaw-2861	726	35	ii	ii	NOUN
taxlaw-2861	726	36	)	)	PUNCT
taxlaw-2861	726	37	qualifying	qualify	VERB
taxlaw-2861	726	38	debt	debt	NOUN
taxlaw-2861	726	39	that	that	PRON
taxlaw-2861	726	40	has	have	AUX
taxlaw-2861	726	41	been	be	AUX
taxlaw-2861	726	42	wholly	wholly	ADV
taxlaw-2861	726	43	drawn	draw	VERB
taxlaw-2861	726	44	down	down	ADP
taxlaw-2861	726	45	.	.	PUNCT
taxlaw-2861	727	1	i	i	PRON
taxlaw-2861	727	2	d.	d.	PROPN
taxlaw-2861	727	3	214	214	NUM
taxlaw-2861	728	1	i	i	PRON
taxlaw-2861	728	2	d.	d.	VERB
taxlaw-2861	728	3	any	any	DET
taxlaw-2861	728	4	dividend	dividend	NOUN
taxlaw-2861	728	5	rights	right	NOUN
taxlaw-2861	728	6	may	may	AUX
taxlaw-2861	728	7	not	not	PART
taxlaw-2861	728	8	be	be	AUX
taxlaw-2861	728	9	of	of	ADP
taxlaw-2861	728	10	a	a	DET
taxlaw-2861	728	11	fixed	fix	VERB
taxlaw-2861	728	12	amount	amount	NOUN
taxlaw-2861	728	13	or	or	CCONJ
taxlaw-2861	728	14	at	at	ADP
taxlaw-2861	728	15	a	a	DET
taxlaw-2861	728	16	fixed	fix	VERB
taxlaw-2861	728	17	rate	rate	NOUN
taxlaw-2861	728	18	.	.	PUNCT
taxlaw-2861	729	1	i	i	PRON
taxlaw-2861	729	2	d.	d.	PROPN
taxlaw-2861	729	3	215	215	NUM
taxlaw-2861	730	1	i	i	PRON
taxlaw-2861	730	2	d.	d.	PROPN
taxlaw-2861	730	3	in	in	ADP
taxlaw-2861	730	4	addition	addition	NOUN
taxlaw-2861	730	5	,	,	PUNCT
taxlaw-2861	730	6	in	in	ADP
taxlaw-2861	730	7	the	the	DET
taxlaw-2861	730	8	event	event	NOUN
taxlaw-2861	730	9	the	the	DET
taxlaw-2861	730	10	enterprise	enterprise	NOUN
taxlaw-2861	730	11	winds	wind	VERB
taxlaw-2861	730	12	up	up	ADP
taxlaw-2861	730	13	,	,	PUNCT
taxlaw-2861	730	14	the	the	DET
taxlaw-2861	730	15	amount	amount	NOUN
taxlaw-2861	730	16	due	due	ADJ
taxlaw-2861	730	17	to	to	ADP
taxlaw-2861	730	18	the	the	DET
taxlaw-2861	730	19	shareholders	shareholder	NOUN
taxlaw-2861	730	20	is	be	AUX
taxlaw-2861	730	21	subordinate	subordinate	ADJ
taxlaw-2861	730	22	to	to	ADP
taxlaw-2861	730	23	any	any	DET
taxlaw-2861	730	24	debts	debt	NOUN
taxlaw-2861	730	25	of	of	ADP
taxlaw-2861	730	26	the	the	DET
taxlaw-2861	730	27	enterprise	enterprise	NOUN
taxlaw-2861	730	28	and	and	CCONJ
taxlaw-2861	730	29	does	do	AUX
taxlaw-2861	730	30	not	not	PART
taxlaw-2861	730	31	have	have	VERB
taxlaw-2861	730	32	a	a	DET
taxlaw-2861	730	33	preference	preference	NOUN
taxlaw-2861	730	34	in	in	ADP
taxlaw-2861	730	35	relation	relation	NOUN
taxlaw-2861	730	36	to	to	ADP
taxlaw-2861	730	37	any	any	DET
taxlaw-2861	730	38	other	other	ADJ
taxlaw-2861	730	39	shares	share	NOUN
taxlaw-2861	730	40	of	of	ADP
taxlaw-2861	730	41	the	the	DET
taxlaw-2861	730	42	enterprise	enterprise	NOUN
taxlaw-2861	730	43	.	.	PUNCT
taxlaw-2861	731	1	i	i	PRON
taxlaw-2861	731	2	d.	d.	PROPN
taxlaw-2861	731	3	similarly	similarly	ADV
taxlaw-2861	731	4	,	,	PUNCT
taxlaw-2861	731	5	the	the	DET
taxlaw-2861	731	6	debt	debt	NOUN
taxlaw-2861	731	7	investment	investment	NOUN
taxlaw-2861	731	8	can	can	AUX
taxlaw-2861	731	9	not	not	PART
taxlaw-2861	731	10	have	have	VERB
taxlaw-2861	731	11	a	a	DET
taxlaw-2861	731	12	preference	preference	NOUN
taxlaw-2861	731	13	in	in	ADP
taxlaw-2861	731	14	relation	relation	NOUN
taxlaw-2861	731	15	to	to	ADP
taxlaw-2861	731	16	any	any	DET
taxlaw-2861	731	17	shares	share	NOUN
taxlaw-2861	731	18	of	of	ADP
taxlaw-2861	731	19	the	the	DET
taxlaw-2861	731	20	enterprise	enterprise	NOUN
taxlaw-2861	731	21	.	.	PUNCT
taxlaw-2861	732	1	i	i	PRON
taxlaw-2861	732	2	d.	d.	PROPN
taxlaw-2861	732	3	216	216	NUM
taxlaw-2861	732	4	see	see	VERB
taxlaw-2861	732	5	i	i	PRON
taxlaw-2861	732	6	d.	d.	PROPN
taxlaw-2861	732	7	in	in	ADP
taxlaw-2861	732	8	particular	particular	ADJ
taxlaw-2861	732	9	,	,	PUNCT
taxlaw-2861	732	10	the	the	DET
taxlaw-2861	732	11	investment	investment	NOUN
taxlaw-2861	732	12	will	will	AUX
taxlaw-2861	732	13	not	not	PART
taxlaw-2861	732	14	qualify	qualify	VERB
taxlaw-2861	732	15	for	for	ADP
taxlaw-2861	732	16	tax	tax	NOUN
taxlaw-2861	732	17	relief	relief	NOUN
taxlaw-2861	732	18	if	if	SCONJ
taxlaw-2861	732	19	there	there	PRON
taxlaw-2861	732	20	is	be	VERB
taxlaw-2861	732	21	:	:	PUNCT
taxlaw-2861	732	22	(	(	PUNCT
taxlaw-2861	732	23	i	i	NOUN
taxlaw-2861	732	24	)	)	PUNCT
taxlaw-2861	732	25	a	a	DET
taxlaw-2861	732	26	pre	pre	ADJ
taxlaw-2861	732	27	-	-	ADJ
taxlaw-2861	732	28	arranged	arranged	ADJ
taxlaw-2861	732	29	opportunity	opportunity	NOUN
taxlaw-2861	732	30	for	for	SCONJ
taxlaw-2861	732	31	the	the	DET
taxlaw-2861	732	32	investor	investor	NOUN
taxlaw-2861	732	33	to	to	PART
taxlaw-2861	732	34	exit	exit	VERB
taxlaw-2861	732	35	the	the	DET
taxlaw-2861	732	36	investment	investment	NOUN
taxlaw-2861	732	37	during	during	ADP
taxlaw-2861	732	38	the	the	DET
taxlaw-2861	732	39	three	three	NUM
taxlaw-2861	732	40	-	-	PUNCT
taxlaw-2861	732	41	year	year	NOUN
taxlaw-2861	732	42	period	period	NOUN
taxlaw-2861	732	43	beginning	begin	VERB
taxlaw-2861	732	44	at	at	ADP
taxlaw-2861	732	45	the	the	DET
taxlaw-2861	732	46	date	date	NOUN
taxlaw-2861	732	47	the	the	DET
taxlaw-2861	732	48	investment	investment	NOUN
taxlaw-2861	732	49	is	be	AUX
taxlaw-2861	732	50	made	make	VERB
taxlaw-2861	732	51	;	;	PUNCT
taxlaw-2861	732	52	(	(	PUNCT
taxlaw-2861	732	53	ii	ii	NOUN
taxlaw-2861	732	54	)	)	PUNCT
taxlaw-2861	732	55	a	a	DET
taxlaw-2861	732	56	linked	link	VERB
taxlaw-2861	732	57	loan	loan	NOUN
taxlaw-2861	732	58	is	be	AUX
taxlaw-2861	732	59	made	make	VERB
taxlaw-2861	732	60	to	to	ADP
taxlaw-2861	732	61	the	the	DET
taxlaw-2861	732	62	investor	investor	NOUN
taxlaw-2861	732	63	(	(	PUNCT
taxlaw-2861	732	64	a	a	DET
taxlaw-2861	732	65	linked	link	VERB
taxlaw-2861	732	66	loan	loan	NOUN
taxlaw-2861	732	67	is	be	AUX
taxlaw-2861	732	68	defined	define	VERB
taxlaw-2861	732	69	as	as	ADP
taxlaw-2861	732	70	any	any	DET
taxlaw-2861	732	71	loan	loan	NOUN
taxlaw-2861	732	72	which	which	PRON
taxlaw-2861	732	73	would	would	AUX
taxlaw-2861	732	74	not	not	PART
taxlaw-2861	732	75	have	have	AUX
taxlaw-2861	732	76	been	be	AUX
taxlaw-2861	732	77	made	make	VERB
taxlaw-2861	732	78	on	on	ADP
taxlaw-2861	732	79	the	the	DET
taxlaw-2861	732	80	same	same	ADJ
taxlaw-2861	732	81	terms	term	NOUN
taxlaw-2861	732	82	if	if	SCONJ
taxlaw-2861	732	83	the	the	DET
taxlaw-2861	732	84	investor	investor	NOUN
taxlaw-2861	732	85	had	have	AUX
taxlaw-2861	732	86	not	not	PART
taxlaw-2861	732	87	made	make	VERB
taxlaw-2861	732	88	the	the	DET
taxlaw-2861	732	89	investment	investment	NOUN
taxlaw-2861	732	90	)	)	PUNCT
taxlaw-2861	732	91	;	;	PUNCT
taxlaw-2861	732	92	or	or	CCONJ
taxlaw-2861	732	93	(	(	PUNCT
taxlaw-2861	732	94	iii	iii	X
taxlaw-2861	732	95	)	)	PUNCT
taxlaw-2861	732	96	a	a	DET
taxlaw-2861	732	97	principal	principal	ADJ
taxlaw-2861	732	98	tax	tax	NOUN
taxlaw-2861	732	99	avoidance	avoidance	NOUN
taxlaw-2861	732	100	purpose	purpose	NOUN
taxlaw-2861	732	101	for	for	ADP
taxlaw-2861	732	102	entering	enter	VERB
taxlaw-2861	732	103	into	into	ADP
taxlaw-2861	732	104	the	the	DET
taxlaw-2861	732	105	arrangement	arrangement	NOUN
taxlaw-2861	732	106	.	.	PUNCT
taxlaw-2861	733	1	see	see	VERB
taxlaw-2861	733	2	i	i	PRON
taxlaw-2861	733	3	d.	d.	PROPN
taxlaw-2861	733	4	;	;	PUNCT
taxlaw-2861	733	5	cabinet	cabinet	NOUN
taxlaw-2861	733	6	office	office	NOUN
taxlaw-2861	733	7	,	,	PUNCT
taxlaw-2861	733	8	supra	supra	PROPN
taxlaw-2861	733	9	note	note	NOUN
taxlaw-2861	733	10	211	211	NUM
taxlaw-2861	733	11	.	.	PUNCT
taxlaw-2861	734	1	in	in	ADP
taxlaw-2861	734	2	addition	addition	NOUN
taxlaw-2861	734	3	,	,	PUNCT
taxlaw-2861	734	4	the	the	DET
taxlaw-2861	734	5	investor	investor	NOUN
taxlaw-2861	734	6	is	be	AUX
taxlaw-2861	734	7	prohibited	prohibit	VERB
taxlaw-2861	734	8	from	from	ADP
taxlaw-2861	734	9	being	be	AUX
taxlaw-2861	734	10	:	:	PUNCT
taxlaw-2861	734	11	(	(	PUNCT
taxlaw-2861	734	12	i	i	NOUN
taxlaw-2861	734	13	)	)	PUNCT
taxlaw-2861	734	14	a	a	DET
taxlaw-2861	734	15	partner	partner	NOUN
taxlaw-2861	734	16	or	or	CCONJ
taxlaw-2861	734	17	trustee	trustee	NOUN
taxlaw-2861	734	18	of	of	ADP
taxlaw-2861	734	19	the	the	DET
taxlaw-2861	734	20	social	social	ADJ
taxlaw-2861	734	21	enterprise	enterprise	NOUN
taxlaw-2861	734	22	or	or	CCONJ
taxlaw-2861	734	23	its	its	PRON
taxlaw-2861	734	24	subsidiary	subsidiary	NOUN
taxlaw-2861	734	25	;	;	PUNCT
taxlaw-2861	734	26	(	(	PUNCT
taxlaw-2861	734	27	ii	ii	NOUN
taxlaw-2861	734	28	)	)	PUNCT
taxlaw-2861	734	29	a	a	DET
taxlaw-2861	734	30	paid	pay	VERB
taxlaw-2861	734	31	director	director	NOUN
taxlaw-2861	734	32	or	or	CCONJ
taxlaw-2861	734	33	employee	employee	NOUN
taxlaw-2861	734	34	of	of	ADP
taxlaw-2861	734	35	the	the	DET
taxlaw-2861	734	36	social	social	ADJ
taxlaw-2861	734	37	enterprise	enterprise	NOUN
taxlaw-2861	734	38	,	,	PUNCT
taxlaw-2861	734	39	its	its	PRON
taxlaw-2861	734	40	subsidiary	subsidiary	NOUN
taxlaw-2861	734	41	,	,	PUNCT
taxlaw-2861	734	42	partner	partner	NOUN
taxlaw-2861	734	43	,	,	PUNCT
taxlaw-2861	734	44	or	or	CCONJ
taxlaw-2861	734	45	partner	partner	NOUN
taxlaw-2861	734	46	of	of	ADP
taxlaw-2861	734	47	a	a	DET
taxlaw-2861	734	48	subsidiary	subsidiary	NOUN
taxlaw-2861	734	49	of	of	ADP
taxlaw-2861	734	50	the	the	DET
taxlaw-2861	734	51	social	social	ADJ
taxlaw-2861	734	52	enterprise	enterprise	NOUN
taxlaw-2861	734	53	;	;	PUNCT
taxlaw-2861	734	54	or	or	CCONJ
taxlaw-2861	734	55	(	(	PUNCT
taxlaw-2861	734	56	iii	iii	NOUN
taxlaw-2861	734	57	)	)	PUNCT
taxlaw-2861	734	58	own	own	VERB
taxlaw-2861	734	59	more	more	ADJ
taxlaw-2861	734	60	than	than	ADP
taxlaw-2861	734	61	30	30	NUM
taxlaw-2861	734	62	%	%	NOUN
taxlaw-2861	734	63	of	of	ADP
taxlaw-2861	734	64	the	the	DET
taxlaw-2861	734	65	social	social	ADJ
taxlaw-2861	734	66	enterprise	enterprise	NOUN
taxlaw-2861	734	67	’s	’s	PART
taxlaw-2861	734	68	ordinary	ordinary	ADJ
taxlaw-2861	734	69	share	share	NOUN
taxlaw-2861	734	70	capital	capital	NOUN
taxlaw-2861	734	71	,	,	PUNCT
taxlaw-2861	734	72	loan	loan	NOUN
taxlaw-2861	734	73	capital	capital	NOUN
taxlaw-2861	734	74	or	or	CCONJ
taxlaw-2861	734	75	voting	voting	NOUN
taxlaw-2861	734	76	rights	right	NOUN
taxlaw-2861	734	77	during	during	ADP
taxlaw-2861	734	78	the	the	DET
taxlaw-2861	734	79	period	period	NOUN
taxlaw-2861	734	80	one	one	NUM
taxlaw-2861	734	81	year	year	NOUN
taxlaw-2861	734	82	before	before	ADP
taxlaw-2861	734	83	the	the	DET
taxlaw-2861	734	84	investment	investment	NOUN
taxlaw-2861	734	85	to	to	ADP
taxlaw-2861	734	86	the	the	DET
taxlaw-2861	734	87	third	third	ADJ
taxlaw-2861	734	88	anniversary	anniversary	NOUN
taxlaw-2861	734	89	of	of	ADP
taxlaw-2861	734	90	the	the	DET
taxlaw-2861	734	91	investment	investment	NOUN
taxlaw-2861	734	92	.	.	PUNCT
taxlaw-2861	735	1	social	social	ADJ
taxlaw-2861	735	2	investment	investment	NOUN
taxlaw-2861	735	3	tax	tax	NOUN
taxlaw-2861	735	4	relief	relief	NOUN
taxlaw-2861	735	5	,	,	PUNCT
taxlaw-2861	735	6	supra	supra	PROPN
taxlaw-2861	735	7	note	note	NOUN
taxlaw-2861	735	8	205	205	NUM
taxlaw-2861	735	9	.	.	SYM
taxlaw-2861	735	10	174	174	NUM
taxlaw-2861	735	11	columbia	columbia	PROPN
taxlaw-2861	735	12	journal	journal	PROPN
taxlaw-2861	735	13	of	of	ADP
taxlaw-2861	735	14	tax	tax	NOUN
taxlaw-2861	735	15	law	law	NOUN
taxlaw-2861	735	16	[	[	X
taxlaw-2861	735	17	vol.9:141	vol.9:141	ADJ
taxlaw-2861	735	18	above	above	ADP
taxlaw-2861	735	19	-	-	PUNCT
taxlaw-2861	735	20	market	market	NOUN
taxlaw-2861	735	21	rate	rate	NOUN
taxlaw-2861	735	22	of	of	ADP
taxlaw-2861	735	23	return	return	NOUN
taxlaw-2861	735	24	or	or	CCONJ
taxlaw-2861	735	25	to	to	ADP
taxlaw-2861	735	26	the	the	DET
taxlaw-2861	735	27	extent	extent	NOUN
taxlaw-2861	735	28	that	that	SCONJ
taxlaw-2861	735	29	the	the	DET
taxlaw-2861	735	30	investor	investor	NOUN
taxlaw-2861	735	31	’s	’s	PART
taxlaw-2861	735	32	funds	fund	NOUN
taxlaw-2861	735	33	are	be	AUX
taxlaw-2861	735	34	not	not	PART
taxlaw-2861	735	35	truly	truly	ADV
taxlaw-2861	735	36	at	at	ADP
taxlaw-2861	735	37	risk	risk	NOUN
taxlaw-2861	735	38	.	.	PUNCT
taxlaw-2861	736	1	in	in	ADP
taxlaw-2861	736	2	particular	particular	ADJ
taxlaw-2861	736	3	,	,	PUNCT
taxlaw-2861	736	4	as	as	SCONJ
taxlaw-2861	736	5	discussed	discuss	VERB
taxlaw-2861	736	6	above	above	ADV
taxlaw-2861	736	7	,	,	PUNCT
taxlaw-2861	736	8	the	the	DET
taxlaw-2861	736	9	sitr	sitr	NOUN
taxlaw-2861	736	10	has	have	VERB
taxlaw-2861	736	11	a	a	DET
taxlaw-2861	736	12	provision	provision	NOUN
taxlaw-2861	736	13	that	that	PRON
taxlaw-2861	736	14	requires	require	VERB
taxlaw-2861	736	15	that	that	SCONJ
taxlaw-2861	736	16	the	the	DET
taxlaw-2861	736	17	return	return	NOUN
taxlaw-2861	736	18	on	on	ADP
taxlaw-2861	736	19	investment	investment	NOUN
taxlaw-2861	736	20	may	may	AUX
taxlaw-2861	736	21	not	not	PART
taxlaw-2861	736	22	exceed	exceed	VERB
taxlaw-2861	736	23	a	a	DET
taxlaw-2861	736	24	reasonable	reasonable	ADJ
taxlaw-2861	736	25	commercial	commercial	ADJ
taxlaw-2861	736	26	rate	rate	NOUN
taxlaw-2861	736	27	.	.	PUNCT
taxlaw-2861	737	1	a	a	DET
taxlaw-2861	737	2	similar	similar	ADJ
taxlaw-2861	737	3	provision	provision	NOUN
taxlaw-2861	737	4	should	should	AUX
taxlaw-2861	737	5	also	also	ADV
taxlaw-2861	737	6	be	be	AUX
taxlaw-2861	737	7	adopted	adopt	VERB
taxlaw-2861	737	8	for	for	ADP
taxlaw-2861	737	9	purposes	purpose	NOUN
taxlaw-2861	737	10	of	of	ADP
taxlaw-2861	737	11	u.s	u.s	PROPN
taxlaw-2861	737	12	.	.	PROPN
taxlaw-2861	737	13	sib	sib	NOUN
taxlaw-2861	737	14	investments	investment	NOUN
taxlaw-2861	737	15	.	.	PUNCT
taxlaw-2861	738	1	similarly	similarly	ADV
taxlaw-2861	738	2	,	,	PUNCT
taxlaw-2861	738	3	as	as	ADP
taxlaw-2861	738	4	with	with	ADP
taxlaw-2861	738	5	the	the	DET
taxlaw-2861	738	6	sitr	sitr	NOUN
taxlaw-2861	738	7	,	,	PUNCT
taxlaw-2861	738	8	if	if	SCONJ
taxlaw-2861	738	9	an	an	DET
taxlaw-2861	738	10	investor	investor	NOUN
taxlaw-2861	738	11	’s	’s	PART
taxlaw-2861	738	12	funds	fund	NOUN
taxlaw-2861	738	13	are	be	AUX
taxlaw-2861	738	14	secured	secure	VERB
taxlaw-2861	738	15	by	by	ADP
taxlaw-2861	738	16	assets	asset	NOUN
taxlaw-2861	738	17	or	or	CCONJ
taxlaw-2861	738	18	otherwise	otherwise	ADV
taxlaw-2861	738	19	,	,	PUNCT
taxlaw-2861	738	20	the	the	DET
taxlaw-2861	738	21	tax	tax	NOUN
taxlaw-2861	738	22	relief	relief	NOUN
taxlaw-2861	738	23	will	will	AUX
taxlaw-2861	738	24	also	also	ADV
taxlaw-2861	738	25	not	not	PART
taxlaw-2861	738	26	be	be	AUX
taxlaw-2861	738	27	available	available	ADJ
taxlaw-2861	738	28	.	.	PUNCT
taxlaw-2861	739	1	for	for	ADP
taxlaw-2861	739	2	instance	instance	NOUN
taxlaw-2861	739	3	,	,	PUNCT
taxlaw-2861	739	4	some	some	DET
taxlaw-2861	739	5	sibs	sib	NOUN
taxlaw-2861	739	6	currently	currently	ADV
taxlaw-2861	739	7	provide	provide	VERB
taxlaw-2861	739	8	a	a	DET
taxlaw-2861	739	9	guarantee	guarantee	NOUN
taxlaw-2861	739	10	that	that	PRON
taxlaw-2861	739	11	ensure	ensure	VERB
taxlaw-2861	739	12	that	that	SCONJ
taxlaw-2861	739	13	a	a	DET
taxlaw-2861	739	14	portion	portion	NOUN
taxlaw-2861	739	15	of	of	ADP
taxlaw-2861	739	16	the	the	DET
taxlaw-2861	739	17	investor	investor	NOUN
taxlaw-2861	739	18	’s	’s	PART
taxlaw-2861	739	19	funds	fund	NOUN
taxlaw-2861	739	20	will	will	AUX
taxlaw-2861	739	21	be	be	AUX
taxlaw-2861	739	22	repaid	repay	VERB
taxlaw-2861	739	23	regardless	regardless	ADV
taxlaw-2861	739	24	of	of	ADP
taxlaw-2861	739	25	the	the	DET
taxlaw-2861	739	26	project	project	NOUN
taxlaw-2861	739	27	’s	’s	PART
taxlaw-2861	739	28	success	success	NOUN
taxlaw-2861	739	29	.	.	PUNCT
taxlaw-2861	740	1	the	the	DET
taxlaw-2861	740	2	risk	risk	NOUN
taxlaw-2861	740	3	on	on	ADP
taxlaw-2861	740	4	this	this	DET
taxlaw-2861	740	5	type	type	NOUN
taxlaw-2861	740	6	of	of	ADP
taxlaw-2861	740	7	investment	investment	NOUN
taxlaw-2861	740	8	is	be	AUX
taxlaw-2861	740	9	already	already	ADV
taxlaw-2861	740	10	mitigated	mitigate	VERB
taxlaw-2861	740	11	and	and	CCONJ
taxlaw-2861	740	12	therefore	therefore	ADV
taxlaw-2861	740	13	,	,	PUNCT
taxlaw-2861	740	14	should	should	AUX
taxlaw-2861	740	15	not	not	PART
taxlaw-2861	740	16	benefit	benefit	VERB
taxlaw-2861	740	17	from	from	ADP
taxlaw-2861	740	18	the	the	DET
taxlaw-2861	740	19	tax	tax	NOUN
taxlaw-2861	740	20	relief	relief	NOUN
taxlaw-2861	740	21	described	describe	VERB
taxlaw-2861	740	22	above	above	ADV
taxlaw-2861	740	23	.	.	PUNCT
taxlaw-2861	741	1	finally	finally	ADV
taxlaw-2861	741	2	,	,	PUNCT
taxlaw-2861	741	3	regulations	regulation	NOUN
taxlaw-2861	741	4	should	should	AUX
taxlaw-2861	741	5	be	be	AUX
taxlaw-2861	741	6	put	put	VERB
taxlaw-2861	741	7	in	in	ADP
taxlaw-2861	741	8	place	place	NOUN
taxlaw-2861	741	9	to	to	PART
taxlaw-2861	741	10	minimize	minimize	VERB
taxlaw-2861	741	11	collusion	collusion	NOUN
taxlaw-2861	741	12	between	between	ADP
taxlaw-2861	741	13	the	the	DET
taxlaw-2861	741	14	multiple	multiple	ADJ
taxlaw-2861	741	15	stakeholders	stakeholder	NOUN
taxlaw-2861	741	16	,	,	PUNCT
taxlaw-2861	741	17	ensure	ensure	VERB
taxlaw-2861	741	18	that	that	SCONJ
taxlaw-2861	741	19	the	the	DET
taxlaw-2861	741	20	project	project	NOUN
taxlaw-2861	741	21	’s	’s	PART
taxlaw-2861	741	22	outcomes	outcome	NOUN
taxlaw-2861	741	23	are	be	AUX
taxlaw-2861	741	24	capable	capable	ADJ
taxlaw-2861	741	25	of	of	ADP
taxlaw-2861	741	26	objective	objective	ADJ
taxlaw-2861	741	27	measurement	measurement	NOUN
taxlaw-2861	741	28	,	,	PUNCT
taxlaw-2861	741	29	and	and	CCONJ
taxlaw-2861	741	30	to	to	PART
taxlaw-2861	741	31	guarantee	guarantee	VERB
taxlaw-2861	741	32	the	the	DET
taxlaw-2861	741	33	independence	independence	NOUN
taxlaw-2861	741	34	of	of	ADP
taxlaw-2861	741	35	the	the	DET
taxlaw-2861	741	36	different	different	ADJ
taxlaw-2861	741	37	parties	party	NOUN
taxlaw-2861	741	38	.	.	PUNCT
taxlaw-2861	742	1	some	some	PRON
taxlaw-2861	742	2	of	of	ADP
taxlaw-2861	742	3	these	these	DET
taxlaw-2861	742	4	conditions	condition	NOUN
taxlaw-2861	742	5	are	be	AUX
taxlaw-2861	742	6	already	already	ADV
taxlaw-2861	742	7	included	include	VERB
taxlaw-2861	742	8	in	in	ADP
taxlaw-2861	742	9	the	the	DET
taxlaw-2861	742	10	sitr	sitr	NOUN
taxlaw-2861	742	11	,	,	PUNCT
taxlaw-2861	742	12	which	which	PRON
taxlaw-2861	742	13	currently	currently	ADV
taxlaw-2861	742	14	imposes	impose	VERB
taxlaw-2861	742	15	specific	specific	ADJ
taxlaw-2861	742	16	requirements	requirement	NOUN
taxlaw-2861	742	17	to	to	PART
taxlaw-2861	742	18	ensure	ensure	VERB
taxlaw-2861	742	19	that	that	SCONJ
taxlaw-2861	742	20	the	the	DET
taxlaw-2861	742	21	investor	investor	NOUN
taxlaw-2861	742	22	is	be	AUX
taxlaw-2861	742	23	not	not	PART
taxlaw-2861	742	24	related	relate	VERB
taxlaw-2861	742	25	to	to	ADP
taxlaw-2861	742	26	or	or	CCONJ
taxlaw-2861	742	27	in	in	ADP
taxlaw-2861	742	28	control	control	NOUN
taxlaw-2861	742	29	of	of	ADP
taxlaw-2861	742	30	the	the	DET
taxlaw-2861	742	31	intermediary	intermediary	ADJ
taxlaw-2861	742	32	or	or	CCONJ
taxlaw-2861	742	33	non	non	ADJ
taxlaw-2861	742	34	-	-	ADJ
taxlaw-2861	742	35	profit	profit	ADJ
taxlaw-2861	742	36	entity	entity	NOUN
taxlaw-2861	742	37	.	.	PUNCT
taxlaw-2861	743	1	in	in	ADP
taxlaw-2861	743	2	summary	summary	NOUN
taxlaw-2861	743	3	,	,	PUNCT
taxlaw-2861	743	4	modifying	modify	VERB
taxlaw-2861	743	5	the	the	DET
taxlaw-2861	743	6	tax	tax	NOUN
taxlaw-2861	743	7	law	law	NOUN
taxlaw-2861	743	8	to	to	PART
taxlaw-2861	743	9	extend	extend	VERB
taxlaw-2861	743	10	tax	tax	NOUN
taxlaw-2861	743	11	benefits	benefit	NOUN
taxlaw-2861	743	12	,	,	PUNCT
taxlaw-2861	743	13	such	such	ADJ
taxlaw-2861	743	14	as	as	ADP
taxlaw-2861	743	15	preferential	preferential	ADJ
taxlaw-2861	743	16	tax	tax	NOUN
taxlaw-2861	743	17	rates	rate	NOUN
taxlaw-2861	743	18	,	,	PUNCT
taxlaw-2861	743	19	tax	tax	NOUN
taxlaw-2861	743	20	exemption	exemption	NOUN
taxlaw-2861	743	21	,	,	PUNCT
taxlaw-2861	743	22	or	or	CCONJ
taxlaw-2861	743	23	an	an	DET
taxlaw-2861	743	24	upfront	upfront	ADJ
taxlaw-2861	743	25	tax	tax	NOUN
taxlaw-2861	743	26	deduction	deduction	NOUN
taxlaw-2861	743	27	,	,	PUNCT
taxlaw-2861	743	28	to	to	ADP
taxlaw-2861	743	29	sib	sib	NOUN
taxlaw-2861	743	30	investments	investment	NOUN
taxlaw-2861	743	31	is	be	AUX
taxlaw-2861	743	32	conceptually	conceptually	ADV
taxlaw-2861	743	33	consistent	consistent	ADJ
taxlaw-2861	743	34	with	with	ADP
taxlaw-2861	743	35	the	the	DET
taxlaw-2861	743	36	availability	availability	NOUN
taxlaw-2861	743	37	of	of	ADP
taxlaw-2861	743	38	these	these	DET
taxlaw-2861	743	39	tax	tax	NOUN
taxlaw-2861	743	40	preferences	preference	NOUN
taxlaw-2861	743	41	in	in	ADP
taxlaw-2861	743	42	other	other	ADJ
taxlaw-2861	743	43	contexts	context	NOUN
taxlaw-2861	743	44	and	and	CCONJ
taxlaw-2861	743	45	are	be	AUX
taxlaw-2861	743	46	possible	possible	ADJ
taxlaw-2861	743	47	ways	way	NOUN
taxlaw-2861	743	48	to	to	PART
taxlaw-2861	743	49	grant	grant	VERB
taxlaw-2861	743	50	sibs	sib	NOUN
taxlaw-2861	743	51	tax	tax	NOUN
taxlaw-2861	743	52	-	-	PUNCT
taxlaw-2861	743	53	favored	favor	VERB
taxlaw-2861	743	54	status	status	NOUN
taxlaw-2861	743	55	.	.	PUNCT
taxlaw-2861	744	1	for	for	ADP
taxlaw-2861	744	2	all	all	DET
taxlaw-2861	744	3	the	the	DET
taxlaw-2861	744	4	reasons	reason	NOUN
taxlaw-2861	744	5	detailed	detailed	ADJ
taxlaw-2861	744	6	above	above	ADV
taxlaw-2861	744	7	,	,	PUNCT
taxlaw-2861	744	8	this	this	DET
taxlaw-2861	744	9	article	article	NOUN
taxlaw-2861	744	10	concludes	conclude	VERB
taxlaw-2861	744	11	that	that	SCONJ
taxlaw-2861	744	12	congress	congress	PROPN
taxlaw-2861	744	13	should	should	AUX
taxlaw-2861	744	14	consider	consider	VERB
taxlaw-2861	744	15	modifying	modify	VERB
taxlaw-2861	744	16	the	the	DET
taxlaw-2861	744	17	tax	tax	NOUN
taxlaw-2861	744	18	law	law	NOUN
taxlaw-2861	744	19	to	to	ADP
taxlaw-2861	744	20	(	(	PUNCT
taxlaw-2861	744	21	i	i	NOUN
taxlaw-2861	744	22	)	)	PUNCT
taxlaw-2861	744	23	subject	subject	VERB
taxlaw-2861	744	24	the	the	DET
taxlaw-2861	744	25	returns	return	NOUN
taxlaw-2861	744	26	on	on	ADP
taxlaw-2861	744	27	a	a	DET
taxlaw-2861	744	28	sib	sib	NOUN
taxlaw-2861	744	29	investment	investment	NOUN
taxlaw-2861	744	30	to	to	ADP
taxlaw-2861	744	31	preferential	preferential	ADJ
taxlaw-2861	744	32	tax	tax	NOUN
taxlaw-2861	744	33	rates	rate	NOUN
taxlaw-2861	744	34	similar	similar	ADJ
taxlaw-2861	744	35	to	to	ADP
taxlaw-2861	744	36	that	that	PRON
taxlaw-2861	744	37	of	of	ADP
taxlaw-2861	744	38	capital	capital	NOUN
taxlaw-2861	744	39	gains	gain	NOUN
taxlaw-2861	744	40	or	or	CCONJ
taxlaw-2861	744	41	qualified	qualified	ADJ
taxlaw-2861	744	42	small	small	ADJ
taxlaw-2861	744	43	business	business	NOUN
taxlaw-2861	744	44	stock	stock	NOUN
taxlaw-2861	744	45	,	,	PUNCT
taxlaw-2861	744	46	(	(	PUNCT
taxlaw-2861	744	47	ii	ii	NOUN
taxlaw-2861	744	48	)	)	PUNCT
taxlaw-2861	744	49	exempt	exempt	VERB
taxlaw-2861	744	50	the	the	DET
taxlaw-2861	744	51	interest	interest	NOUN
taxlaw-2861	744	52	earned	earn	VERB
taxlaw-2861	744	53	on	on	ADP
taxlaw-2861	744	54	a	a	DET
taxlaw-2861	744	55	sib	sib	NOUN
taxlaw-2861	744	56	investment	investment	NOUN
taxlaw-2861	744	57	from	from	ADP
taxlaw-2861	744	58	federal	federal	ADJ
taxlaw-2861	744	59	income	income	NOUN
taxlaw-2861	744	60	taxation	taxation	NOUN
taxlaw-2861	744	61	,	,	PUNCT
taxlaw-2861	744	62	or	or	CCONJ
taxlaw-2861	744	63	(	(	PUNCT
taxlaw-2861	744	64	iii	iii	X
taxlaw-2861	744	65	)	)	PUNCT
taxlaw-2861	744	66	provide	provide	VERB
taxlaw-2861	744	67	an	an	DET
taxlaw-2861	744	68	upfront	upfront	ADJ
taxlaw-2861	744	69	federal	federal	ADJ
taxlaw-2861	744	70	income	income	NOUN
taxlaw-2861	744	71	tax	tax	NOUN
taxlaw-2861	744	72	deduction	deduction	NOUN
taxlaw-2861	744	73	for	for	ADP
taxlaw-2861	744	74	a	a	DET
taxlaw-2861	744	75	certain	certain	ADJ
taxlaw-2861	744	76	amount	amount	NOUN
taxlaw-2861	744	77	of	of	ADP
taxlaw-2861	744	78	the	the	DET
taxlaw-2861	744	79	private	private	ADJ
taxlaw-2861	744	80	capital	capital	NOUN
taxlaw-2861	744	81	invested	invest	VERB
taxlaw-2861	744	82	in	in	ADP
taxlaw-2861	744	83	a	a	DET
taxlaw-2861	744	84	sib	sib	NOUN
taxlaw-2861	744	85	with	with	ADP
taxlaw-2861	744	86	any	any	DET
taxlaw-2861	744	87	returns	return	NOUN
taxlaw-2861	744	88	on	on	ADP
taxlaw-2861	744	89	investment	investment	NOUN
taxlaw-2861	744	90	subject	subject	NOUN
taxlaw-2861	744	91	to	to	ADP
taxlaw-2861	744	92	ordinary	ordinary	ADJ
taxlaw-2861	744	93	income	income	NOUN
taxlaw-2861	744	94	tax	tax	NOUN
taxlaw-2861	744	95	rates	rate	NOUN
taxlaw-2861	744	96	.	.	PUNCT
taxlaw-2861	745	1	in	in	ADP
taxlaw-2861	745	2	addition	addition	NOUN
taxlaw-2861	745	3	,	,	PUNCT
taxlaw-2861	745	4	to	to	PART
taxlaw-2861	745	5	further	far	ADV
taxlaw-2861	745	6	encourage	encourage	VERB
taxlaw-2861	745	7	capital	capital	NOUN
taxlaw-2861	745	8	to	to	PART
taxlaw-2861	745	9	remain	remain	VERB
taxlaw-2861	745	10	in	in	ADP
taxlaw-2861	745	11	a	a	DET
taxlaw-2861	745	12	sib	sib	NOUN
taxlaw-2861	745	13	investment	investment	NOUN
taxlaw-2861	745	14	,	,	PUNCT
taxlaw-2861	745	15	this	this	DET
taxlaw-2861	745	16	article	article	NOUN
taxlaw-2861	745	17	also	also	ADV
taxlaw-2861	745	18	recommends	recommend	VERB
taxlaw-2861	745	19	that	that	SCONJ
taxlaw-2861	745	20	congress	congress	PROPN
taxlaw-2861	745	21	allow	allow	VERB
taxlaw-2861	745	22	the	the	DET
taxlaw-2861	745	23	tax	tax	NOUN
taxlaw-2861	745	24	-	-	PUNCT
taxlaw-2861	745	25	free	free	ADJ
taxlaw-2861	745	26	rollover	rollover	NOUN
taxlaw-2861	745	27	of	of	ADP
taxlaw-2861	745	28	funds	fund	NOUN
taxlaw-2861	745	29	from	from	ADP
taxlaw-2861	745	30	one	one	NUM
taxlaw-2861	745	31	qualified	qualified	ADJ
taxlaw-2861	745	32	sib	sib	NOUN
taxlaw-2861	745	33	investment	investment	NOUN
taxlaw-2861	745	34	to	to	ADP
taxlaw-2861	745	35	another	another	PRON
taxlaw-2861	745	36	.	.	PUNCT
taxlaw-2861	746	1	together	together	ADV
taxlaw-2861	746	2	these	these	DET
taxlaw-2861	746	3	changes	change	NOUN
taxlaw-2861	746	4	,	,	PUNCT
taxlaw-2861	746	5	along	along	ADP
taxlaw-2861	746	6	with	with	ADP
taxlaw-2861	746	7	legislation	legislation	NOUN
taxlaw-2861	746	8	to	to	PART
taxlaw-2861	746	9	properly	properly	ADV
taxlaw-2861	746	10	regulate	regulate	VERB
taxlaw-2861	746	11	these	these	DET
taxlaw-2861	746	12	novel	novel	ADJ
taxlaw-2861	746	13	instruments	instrument	NOUN
taxlaw-2861	746	14	,	,	PUNCT
taxlaw-2861	746	15	should	should	AUX
taxlaw-2861	746	16	help	help	VERB
taxlaw-2861	746	17	prevent	prevent	VERB
taxlaw-2861	746	18	the	the	DET
taxlaw-2861	746	19	current	current	ADJ
taxlaw-2861	746	20	tax	tax	NOUN
taxlaw-2861	746	21	law	law	NOUN
taxlaw-2861	746	22	from	from	ADP
taxlaw-2861	746	23	discouraging	discourage	VERB
taxlaw-2861	746	24	private	private	ADJ
taxlaw-2861	746	25	investors	investor	NOUN
taxlaw-2861	746	26	from	from	ADP
taxlaw-2861	746	27	contributing	contribute	VERB
taxlaw-2861	746	28	capital	capital	NOUN
taxlaw-2861	746	29	to	to	PART
taxlaw-2861	746	30	fund	fund	VERB
taxlaw-2861	746	31	sibfinanced	sibfinance	VERB
taxlaw-2861	746	32	projects	project	NOUN
taxlaw-2861	746	33	aimed	aim	VERB
taxlaw-2861	746	34	at	at	ADP
taxlaw-2861	746	35	addressing	address	VERB
taxlaw-2861	746	36	some	some	DET
taxlaw-2861	746	37	our	our	PRON
taxlaw-2861	746	38	most	most	ADV
taxlaw-2861	746	39	pressing	pressing	ADJ
taxlaw-2861	746	40	social	social	ADJ
taxlaw-2861	746	41	problems	problem	NOUN
taxlaw-2861	746	42	.	.	PUNCT
taxlaw-2861	747	1	vi	vi	X
taxlaw-2861	747	2	.	.	PROPN
taxlaw-2861	747	3	conclusion	conclusion	NOUN
taxlaw-2861	747	4	the	the	DET
taxlaw-2861	747	5	current	current	ADJ
taxlaw-2861	747	6	tax	tax	NOUN
taxlaw-2861	747	7	system	system	NOUN
taxlaw-2861	747	8	significantly	significantly	ADV
taxlaw-2861	747	9	limits	limit	VERB
taxlaw-2861	747	10	the	the	DET
taxlaw-2861	747	11	ability	ability	NOUN
taxlaw-2861	747	12	of	of	ADP
taxlaw-2861	747	13	a	a	DET
taxlaw-2861	747	14	sib	sib	NOUN
taxlaw-2861	747	15	-	-	PUNCT
taxlaw-2861	747	16	funded	fund	VERB
taxlaw-2861	747	17	program	program	NOUN
taxlaw-2861	747	18	to	to	PART
taxlaw-2861	747	19	attract	attract	VERB
taxlaw-2861	747	20	sufficient	sufficient	ADJ
taxlaw-2861	747	21	private	private	ADJ
taxlaw-2861	747	22	capital	capital	NOUN
taxlaw-2861	747	23	to	to	PART
taxlaw-2861	747	24	establish	establish	VERB
taxlaw-2861	747	25	a	a	DET
taxlaw-2861	747	26	viable	viable	ADJ
taxlaw-2861	747	27	market	market	NOUN
taxlaw-2861	747	28	in	in	ADP
taxlaw-2861	747	29	the	the	DET
taxlaw-2861	747	30	united	united	PROPN
taxlaw-2861	747	31	states	states	PROPN
taxlaw-2861	747	32	.	.	PUNCT
taxlaw-2861	748	1	this	this	PRON
taxlaw-2861	748	2	is	be	AUX
taxlaw-2861	748	3	in	in	ADP
taxlaw-2861	748	4	large	large	ADJ
taxlaw-2861	748	5	part	part	NOUN
taxlaw-2861	748	6	due	due	ADP
taxlaw-2861	748	7	to	to	ADP
taxlaw-2861	748	8	the	the	DET
taxlaw-2861	748	9	compliance	compliance	NOUN
taxlaw-2861	748	10	risks	risk	VERB
taxlaw-2861	748	11	that	that	SCONJ
taxlaw-2861	748	12	a	a	DET
taxlaw-2861	748	13	sib	sib	NOUN
taxlaw-2861	748	14	investment	investment	NOUN
taxlaw-2861	748	15	creates	create	VERB
taxlaw-2861	748	16	,	,	PUNCT
taxlaw-2861	748	17	as	as	ADV
taxlaw-2861	748	18	well	well	ADV
taxlaw-2861	748	19	as	as	ADP
taxlaw-2861	748	20	the	the	DET
taxlaw-2861	748	21	unfavorable	unfavorable	ADJ
taxlaw-2861	748	22	tax	tax	NOUN
taxlaw-2861	748	23	treatment	treatment	NOUN
taxlaw-2861	748	24	of	of	ADP
taxlaw-2861	748	25	a	a	DET
taxlaw-2861	748	26	sib	sib	NOUN
taxlaw-2861	748	27	investment	investment	NOUN
taxlaw-2861	748	28	relative	relative	ADJ
taxlaw-2861	748	29	to	to	ADP
taxlaw-2861	748	30	comparable	comparable	ADJ
taxlaw-2861	748	31	investments	investment	NOUN
taxlaw-2861	748	32	.	.	PUNCT
taxlaw-2861	749	1	given	give	VERB
taxlaw-2861	749	2	the	the	DET
taxlaw-2861	749	3	nearly	nearly	ADV
taxlaw-2861	749	4	$	$	SYM
taxlaw-2861	749	5	210	210	NUM
taxlaw-2861	749	6	trillion	trillion	NUM
taxlaw-2861	749	7	of	of	ADP
taxlaw-2861	749	8	unrealized	unrealized	ADJ
taxlaw-2861	749	9	potential	potential	NOUN
taxlaw-2861	749	10	that	that	SCONJ
taxlaw-2861	749	11	the	the	DET
taxlaw-2861	749	12	private	private	ADJ
taxlaw-2861	749	13	markets	market	NOUN
taxlaw-2861	749	14	hold	hold	VERB
taxlaw-2861	749	15	,	,	PUNCT
taxlaw-2861	749	16	having	have	VERB
taxlaw-2861	749	17	access	access	NOUN
taxlaw-2861	749	18	to	to	ADP
taxlaw-2861	749	19	this	this	DET
taxlaw-2861	749	20	type	type	NOUN
taxlaw-2861	749	21	of	of	ADP
taxlaw-2861	749	22	private	private	ADJ
taxlaw-2861	749	23	capital	capital	NOUN
taxlaw-2861	749	24	can	can	AUX
taxlaw-2861	749	25	be	be	AUX
taxlaw-2861	749	26	a	a	DET
taxlaw-2861	749	27	powerful	powerful	ADJ
taxlaw-2861	749	28	tool	tool	NOUN
taxlaw-2861	749	29	for	for	ADP
taxlaw-2861	749	30	helping	help	VERB
taxlaw-2861	749	31	governments	government	NOUN
taxlaw-2861	749	32	test	test	VERB
taxlaw-2861	749	33	whether	whether	SCONJ
taxlaw-2861	749	34	sibs	sib	NOUN
taxlaw-2861	749	35	can	can	AUX
taxlaw-2861	749	36	truly	truly	ADV
taxlaw-2861	749	37	revolutionize	revolutionize	VERB
taxlaw-2861	749	38	the	the	DET
taxlaw-2861	749	39	way	way	NOUN
taxlaw-2861	749	40	we	we	PRON
taxlaw-2861	749	41	provide	provide	VERB
taxlaw-2861	749	42	social	social	ADJ
taxlaw-2861	749	43	services	service	NOUN
taxlaw-2861	749	44	in	in	ADP
taxlaw-2861	749	45	the	the	DET
taxlaw-2861	749	46	united	united	ADJ
taxlaw-2861	749	47	states.217	states.217	PROPN
taxlaw-2861	749	48	in	in	ADP
taxlaw-2861	749	49	particular	particular	ADJ
taxlaw-2861	749	50	,	,	PUNCT
taxlaw-2861	749	51	if	if	SCONJ
taxlaw-2861	749	52	sibs	sib	NOUN
taxlaw-2861	749	53	work	work	VERB
taxlaw-2861	749	54	as	as	SCONJ
taxlaw-2861	749	55	intended	intend	VERB
taxlaw-2861	749	56	,	,	PUNCT
taxlaw-2861	749	57	they	they	PRON
taxlaw-2861	749	58	have	have	VERB
taxlaw-2861	749	59	the	the	DET
taxlaw-2861	749	60	potential	potential	NOUN
taxlaw-2861	749	61	to	to	PART
taxlaw-2861	749	62	improve	improve	VERB
taxlaw-2861	749	63	the	the	DET
taxlaw-2861	749	64	efficiency	efficiency	NOUN
taxlaw-2861	749	65	and	and	CCONJ
taxlaw-2861	749	66	effectiveness	effectiveness	NOUN
taxlaw-2861	749	67	of	of	ADP
taxlaw-2861	749	68	social	social	ADJ
taxlaw-2861	749	69	programs	program	NOUN
taxlaw-2861	749	70	,	,	PUNCT
taxlaw-2861	749	71	thereby	thereby	ADV
taxlaw-2861	749	72	providing	provide	VERB
taxlaw-2861	749	73	tremendous	tremendous	ADJ
taxlaw-2861	749	74	social	social	ADJ
taxlaw-2861	749	75	benefit	benefit	NOUN
taxlaw-2861	749	76	to	to	ADP
taxlaw-2861	749	77	high	high	ADJ
taxlaw-2861	749	78	-	-	PUNCT
taxlaw-2861	749	79	need	need	NOUN
taxlaw-2861	749	80	populations	population	NOUN
taxlaw-2861	749	81	.	.	PUNCT
taxlaw-2861	750	1	thus	thus	ADV
taxlaw-2861	750	2	,	,	PUNCT
taxlaw-2861	750	3	this	this	DET
taxlaw-2861	750	4	article	article	NOUN
taxlaw-2861	750	5	argues	argue	VERB
taxlaw-2861	750	6	that	that	SCONJ
taxlaw-2861	750	7	legislation	legislation	NOUN
taxlaw-2861	750	8	is	be	AUX
taxlaw-2861	750	9	warranted	warrant	VERB
taxlaw-2861	750	10	to	to	PART
taxlaw-2861	750	11	provide	provide	VERB
taxlaw-2861	750	12	certainty	certainty	NOUN
taxlaw-2861	750	13	as	as	ADP
taxlaw-2861	750	14	to	to	ADP
taxlaw-2861	750	15	the	the	DET
taxlaw-2861	750	16	correct	correct	ADJ
taxlaw-2861	750	17	tax	tax	NOUN
taxlaw-2861	750	18	treatment	treatment	NOUN
taxlaw-2861	750	19	to	to	ADP
taxlaw-2861	750	20	private	private	ADJ
taxlaw-2861	750	21	investors	investor	NOUN
taxlaw-2861	750	22	who	who	PRON
taxlaw-2861	750	23	participate	participate	VERB
taxlaw-2861	750	24	in	in	ADP
taxlaw-2861	750	25	sibs	sib	NOUN
taxlaw-2861	750	26	and	and	CCONJ
taxlaw-2861	750	27	to	to	PART
taxlaw-2861	750	28	treat	treat	VERB
taxlaw-2861	750	29	sib	sib	NOUN
taxlaw-2861	750	30	investments	investment	NOUN
taxlaw-2861	750	31	more	more	ADV
taxlaw-2861	750	32	equally	equally	ADV
taxlaw-2861	750	33	with	with	ADP
taxlaw-2861	750	34	current	current	ADJ
taxlaw-2861	750	35	tax	tax	NOUN
taxlaw-2861	750	36	-	-	PUNCT
taxlaw-2861	750	37	favored	favor	VERB
taxlaw-2861	750	38	investments	investment	NOUN
taxlaw-2861	750	39	that	that	PRON
taxlaw-2861	750	40	share	share	VERB
taxlaw-2861	750	41	similar	similar	ADJ
taxlaw-2861	750	42	features	feature	NOUN
taxlaw-2861	750	43	and	and	CCONJ
taxlaw-2861	750	44	policy	policy	NOUN
taxlaw-2861	750	45	goals	goal	NOUN
taxlaw-2861	750	46	.	.	PUNCT
taxlaw-2861	751	1	by	by	ADP
taxlaw-2861	751	2	adopting	adopt	VERB
taxlaw-2861	751	3	the	the	DET
taxlaw-2861	751	4	217	217	NUM
taxlaw-2861	751	5	see	see	NOUN
taxlaw-2861	751	6	judith	judith	PROPN
taxlaw-2861	751	7	rodin	rodin	PROPN
taxlaw-2861	751	8	,	,	PUNCT
taxlaw-2861	751	9	innovations	innovation	NOUN
taxlaw-2861	751	10	in	in	ADP
taxlaw-2861	751	11	finance	finance	NOUN
taxlaw-2861	751	12	for	for	ADP
taxlaw-2861	751	13	social	social	ADJ
taxlaw-2861	751	14	impact	impact	NOUN
taxlaw-2861	751	15	,	,	PUNCT
taxlaw-2861	751	16	the	the	DET
taxlaw-2861	751	17	rockefeller	rockefeller	NOUN
taxlaw-2861	751	18	found	find	VERB
taxlaw-2861	751	19	.	.	PUNCT
taxlaw-2861	752	1	(	(	PUNCT
taxlaw-2861	752	2	sept	sept	PROPN
taxlaw-2861	752	3	.	.	PROPN
taxlaw-2861	752	4	5	5	NUM
taxlaw-2861	752	5	,	,	PUNCT
taxlaw-2861	752	6	2014	2014	NUM
taxlaw-2861	752	7	)	)	PUNCT
taxlaw-2861	752	8	,	,	PUNCT
taxlaw-2861	752	9	https://www.rockefellerfoundation.org/blog/innovations-in-finance-for-social-impact/	https://www.rockefellerfoundation.org/blog/innovations-in-finance-for-social-impact/	X
taxlaw-2861	753	1	[	[	X
taxlaw-2861	753	2	https://perma.cc/pe3b-jz45	https://perma.cc/pe3b-jz45	X
taxlaw-2861	753	3	]	]	X
taxlaw-2861	753	4	.	.	PUNCT
taxlaw-2861	754	1	2017	2017	NUM
taxlaw-2861	754	2	]	]	PUNCT
taxlaw-2861	754	3	social	social	ADJ
taxlaw-2861	754	4	impact	impact	NOUN
taxlaw-2861	754	5	bonds	bond	VERB
taxlaw-2861	754	6	175	175	NUM
taxlaw-2861	754	7	changes	change	NOUN
taxlaw-2861	754	8	proposed	propose	VERB
taxlaw-2861	754	9	in	in	ADP
taxlaw-2861	754	10	this	this	DET
taxlaw-2861	754	11	article	article	NOUN
taxlaw-2861	754	12	to	to	PART
taxlaw-2861	754	13	make	make	VERB
taxlaw-2861	754	14	sibs	sib	NOUN
taxlaw-2861	754	15	a	a	DET
taxlaw-2861	754	16	more	more	ADJ
taxlaw-2861	754	17	tax	tax	NOUN
taxlaw-2861	754	18	-	-	PUNCT
taxlaw-2861	754	19	favored	favor	VERB
taxlaw-2861	754	20	investment	investment	NOUN
taxlaw-2861	754	21	,	,	PUNCT
taxlaw-2861	754	22	the	the	DET
taxlaw-2861	754	23	federal	federal	ADJ
taxlaw-2861	754	24	government	government	NOUN
taxlaw-2861	754	25	can	can	AUX
taxlaw-2861	754	26	ensure	ensure	VERB
taxlaw-2861	754	27	that	that	SCONJ
taxlaw-2861	754	28	the	the	DET
taxlaw-2861	754	29	current	current	ADJ
taxlaw-2861	754	30	law	law	NOUN
taxlaw-2861	754	31	does	do	AUX
taxlaw-2861	754	32	not	not	PART
taxlaw-2861	754	33	unnecessarily	unnecessarily	ADV
taxlaw-2861	754	34	discourage	discourage	VERB
taxlaw-2861	754	35	the	the	DET
taxlaw-2861	754	36	growth	growth	NOUN
taxlaw-2861	754	37	of	of	ADP
taxlaw-2861	754	38	this	this	DET
taxlaw-2861	754	39	promising	promising	ADJ
taxlaw-2861	754	40	financial	financial	ADJ
taxlaw-2861	754	41	vehicle	vehicle	NOUN
taxlaw-2861	754	42	and	and	CCONJ
taxlaw-2861	754	43	minimize	minimize	VERB
taxlaw-2861	754	44	the	the	DET
taxlaw-2861	754	45	inequities	inequity	NOUN
taxlaw-2861	754	46	and	and	CCONJ
taxlaw-2861	754	47	inefficiencies	inefficiency	NOUN
taxlaw-2861	754	48	that	that	PRON
taxlaw-2861	754	49	the	the	DET
taxlaw-2861	754	50	current	current	ADJ
taxlaw-2861	754	51	law	law	NOUN
taxlaw-2861	754	52	creates	create	VERB
taxlaw-2861	754	53	.	.	PUNCT
taxlaw-2861	755	1	with	with	ADP
taxlaw-2861	755	2	this	this	DET
taxlaw-2861	755	3	additional	additional	ADJ
taxlaw-2861	755	4	private	private	ADJ
taxlaw-2861	755	5	capital	capital	NOUN
taxlaw-2861	755	6	,	,	PUNCT
taxlaw-2861	755	7	the	the	DET
taxlaw-2861	755	8	development	development	NOUN
taxlaw-2861	755	9	of	of	ADP
taxlaw-2861	755	10	sibs	sib	NOUN
taxlaw-2861	755	11	can	can	AUX
taxlaw-2861	755	12	move	move	VERB
taxlaw-2861	755	13	forward	forward	ADV
taxlaw-2861	755	14	on	on	ADP
taxlaw-2861	755	15	a	a	DET
taxlaw-2861	755	16	larger	large	ADJ
taxlaw-2861	755	17	scale	scale	NOUN
taxlaw-2861	755	18	and	and	CCONJ
taxlaw-2861	755	19	create	create	VERB
taxlaw-2861	755	20	an	an	DET
taxlaw-2861	755	21	opportunity	opportunity	NOUN
taxlaw-2861	755	22	for	for	SCONJ
taxlaw-2861	755	23	social	social	ADJ
taxlaw-2861	755	24	policy	policy	NOUN
taxlaw-2861	755	25	to	to	PART
taxlaw-2861	755	26	evolve	evolve	VERB
taxlaw-2861	755	27	in	in	ADP
taxlaw-2861	755	28	a	a	DET
taxlaw-2861	755	29	meaningful	meaningful	ADJ
taxlaw-2861	755	30	way	way	NOUN
taxlaw-2861	755	31	.	.	PUNCT
taxlaw-2861	756	1	vii	vii	PROPN
taxlaw-2861	756	2	.	.	PROPN
taxlaw-2861	756	3	appendix	appendix	VERB
taxlaw-2861	756	4	a	a	DET
taxlaw-2861	756	5	traditional	traditional	ADJ
taxlaw-2861	756	6	social	social	ADJ
taxlaw-2861	756	7	impact	impact	NOUN
taxlaw-2861	756	8	bond	bond	NOUN
taxlaw-2861	756	9	structure218	structure218	PROPN
taxlaw-2861	756	10	218	218	NUM
taxlaw-2861	756	11	diagram	diagram	NOUN
taxlaw-2861	756	12	adapted	adapt	VERB
taxlaw-2861	756	13	from	from	ADP
taxlaw-2861	756	14	what	what	PRON
taxlaw-2861	756	15	is	be	AUX
taxlaw-2861	756	16	pay	pay	NOUN
taxlaw-2861	756	17	for	for	ADP
taxlaw-2861	756	18	success	success	NOUN
taxlaw-2861	756	19	?	?	PUNCT
taxlaw-2861	756	20	,	,	PUNCT
taxlaw-2861	757	1	nonprofit	nonprofit	ADJ
taxlaw-2861	757	2	fin	fin	NOUN
taxlaw-2861	757	3	.	.	PUNCT
taxlaw-2861	757	4	fund	fund	PROPN
taxlaw-2861	757	5	,	,	PUNCT
taxlaw-2861	757	6	http://www.payforsuccess.org/learn/basics/#what-is-pay-for-success	http://www.payforsuccess.org/learn/basics/#what-is-pay-for-success	NOUN
taxlaw-2861	758	1	[	[	X
taxlaw-2861	758	2	https://perma.cc/kx4u-rmme	https://perma.cc/kx4u-rmme	NOUN
taxlaw-2861	758	3	]	]	PUNCT
taxlaw-2861	758	4	.	.	PUNCT
taxlaw-2861	759	1	investor	investor	NOUN
taxlaw-2861	759	2	s	s	PART
taxlaw-2861	759	3	social	social	ADJ
taxlaw-2861	759	4	service	service	NOUN
taxlaw-2861	759	5	providers	provider	NOUN
taxlaw-2861	759	6	target	target	VERB
taxlaw-2861	759	7	population	population	NOUN
taxlaw-2861	759	8	intermed	interme	VERB
taxlaw-2861	759	9	iary	iary	ADJ
taxlaw-2861	759	10	govern	govern	ADJ
taxlaw-2861	759	11	ment	ment	PROPN
taxlaw-2861	759	12	indepen	indepen	PROPN
taxlaw-2861	759	13	dent	dent	NOUN
taxlaw-2861	759	14	evaluator/	evaluator/	NUM
taxlaw-2861	759	15	validato	validato	NOUN
taxlaw-2861	759	16	r	r	NOUN
taxlaw-2861	759	17	(	(	PUNCT
taxlaw-2861	759	18	2	2	NUM
taxlaw-2861	759	19	)	)	PUNCT
taxlaw-2861	759	20	structure	structure	NOUN
taxlaw-2861	759	21	,	,	PUNCT
taxlaw-2861	759	22	coordinate	coordinate	NOUN
taxlaw-2861	759	23	,	,	PUNCT
taxlaw-2861	759	24	&	&	CCONJ
taxlaw-2861	759	25	fund	fund	PROPN
taxlaw-2861	759	26	(	(	PUNCT
taxlaw-2861	759	27	7	7	NUM
taxlaw-2861	759	28	)	)	PUNCT
taxlaw-2861	759	29	repay	repay	NOUN
taxlaw-2861	759	30	principal	principal	NOUN
taxlaw-2861	759	31	&	&	CCONJ
taxlaw-2861	759	32	return	return	PROPN
taxlaw-2861	759	33	(	(	PUNCT
taxlaw-2861	759	34	4	4	NUM
taxlaw-2861	759	35	)	)	PUNCT
taxlaw-2861	759	36	achieve	achieve	VERB
taxlaw-2861	759	37	outcomes	outcome	NOUN
taxlaw-2861	759	38	(	(	PUNCT
taxlaw-2861	759	39	6	6	NUM
taxlaw-2861	759	40	)	)	PUNCT
taxlaw-2861	759	41	pay	pay	NOUN
taxlaw-2861	759	42	for	for	ADP
taxlaw-2861	759	43	successful	successful	ADJ
taxlaw-2861	759	44	programs	program	NOUN
taxlaw-2861	759	45	(	(	PUNCT
taxlaw-2861	759	46	1	1	X
taxlaw-2861	759	47	)	)	PUNCT
taxlaw-2861	759	48	invest	invest	VERB
taxlaw-2861	759	49	capital	capital	NOUN
taxlaw-2861	759	50	(	(	PUNCT
taxlaw-2861	759	51	3	3	X
taxlaw-2861	759	52	)	)	PUNCT
taxlaw-2861	759	53	deliver	deliver	VERB
taxlaw-2861	759	54	services	service	NOUN
taxlaw-2861	759	55	(	(	PUNCT
taxlaw-2861	759	56	5	5	NUM
taxlaw-2861	759	57	)	)	PUNCT
taxlaw-2861	759	58	measure	measure	NOUN
taxlaw-2861	759	59	&	&	CCONJ
taxlaw-2861	759	60	validate	validate	VERB