id	sid	tid	token	lemma	pos
taxlaw-2863	1	1	schrodinger	schrodinger	PROPN
taxlaw-2863	1	2	's	's	PART
taxlaw-2863	1	3	currency_v5_formatted	currency_v5_formatte	VERB
taxlaw-2863	1	4	schrödinger	schrödinger	NOUN
taxlaw-2863	1	5	’s	’s	PART
taxlaw-2863	1	6	currency	currency	NOUN
taxlaw-2863	1	7	how	how	SCONJ
taxlaw-2863	1	8	virtual	virtual	ADJ
taxlaw-2863	1	9	currencies	currency	NOUN
taxlaw-2863	1	10	complicate	complicate	VERB
taxlaw-2863	1	11	the	the	DET
taxlaw-2863	1	12	ric	ric	ADJ
taxlaw-2863	1	13	and	and	CCONJ
taxlaw-2863	1	14	reit	reit	NOUN
taxlaw-2863	1	15	qualification	qualification	NOUN
taxlaw-2863	1	16	requirements	requirement	NOUN
taxlaw-2863	1	17	laura	laura	PROPN
taxlaw-2863	1	18	d.	d.	PROPN
taxlaw-2863	1	19	pond	pond	PROPN
taxlaw-2863	1	20	*	*	PUNCT
taxlaw-2863	1	21	abstract	abstract	ADJ
taxlaw-2863	1	22	bitcoin	bitcoin	NOUN
taxlaw-2863	1	23	and	and	CCONJ
taxlaw-2863	1	24	other	other	ADJ
taxlaw-2863	1	25	virtual	virtual	ADJ
taxlaw-2863	1	26	currencies	currency	NOUN
taxlaw-2863	1	27	have	have	AUX
taxlaw-2863	1	28	created	create	VERB
taxlaw-2863	1	29	new	new	ADJ
taxlaw-2863	1	30	opportunities	opportunity	NOUN
taxlaw-2863	1	31	for	for	SCONJ
taxlaw-2863	1	32	individuals	individual	NOUN
taxlaw-2863	1	33	to	to	PART
taxlaw-2863	1	34	invest	invest	VERB
taxlaw-2863	1	35	in	in	ADP
taxlaw-2863	1	36	a	a	DET
taxlaw-2863	1	37	rapidly	rapidly	ADV
taxlaw-2863	1	38	appreciating	appreciate	VERB
taxlaw-2863	1	39	new	new	ADJ
taxlaw-2863	1	40	asset	asset	NOUN
taxlaw-2863	1	41	class	class	NOUN
taxlaw-2863	1	42	,	,	PUNCT
taxlaw-2863	1	43	but	but	CCONJ
taxlaw-2863	1	44	the	the	DET
taxlaw-2863	1	45	internal	internal	PROPN
taxlaw-2863	1	46	revenue	revenue	NOUN
taxlaw-2863	1	47	code	code	NOUN
taxlaw-2863	1	48	has	have	AUX
taxlaw-2863	1	49	been	be	AUX
taxlaw-2863	1	50	unable	unable	ADJ
taxlaw-2863	1	51	to	to	PART
taxlaw-2863	1	52	keep	keep	VERB
taxlaw-2863	1	53	pace	pace	NOUN
taxlaw-2863	1	54	with	with	ADP
taxlaw-2863	1	55	this	this	DET
taxlaw-2863	1	56	new	new	ADJ
taxlaw-2863	1	57	technology	technology	NOUN
taxlaw-2863	1	58	.	.	PUNCT
taxlaw-2863	2	1	because	because	SCONJ
taxlaw-2863	2	2	the	the	DET
taxlaw-2863	2	3	code	code	NOUN
taxlaw-2863	2	4	does	do	AUX
taxlaw-2863	2	5	not	not	PART
taxlaw-2863	2	6	suitably	suitably	ADV
taxlaw-2863	2	7	define	define	VERB
taxlaw-2863	2	8	what	what	PRON
taxlaw-2863	2	9	a	a	DET
taxlaw-2863	2	10	virtual	virtual	ADJ
taxlaw-2863	2	11	currency	currency	NOUN
taxlaw-2863	2	12	is	be	AUX
taxlaw-2863	2	13	in	in	ADP
taxlaw-2863	2	14	the	the	DET
taxlaw-2863	2	15	contexts	contexts	NOUN
taxlaw-2863	2	16	of	of	ADP
taxlaw-2863	2	17	regulated	regulated	ADJ
taxlaw-2863	2	18	investment	investment	NOUN
taxlaw-2863	2	19	companies	company	NOUN
taxlaw-2863	2	20	(	(	PUNCT
taxlaw-2863	2	21	rics	rics	NOUN
taxlaw-2863	2	22	)	)	PUNCT
taxlaw-2863	2	23	or	or	CCONJ
taxlaw-2863	2	24	real	real	ADJ
taxlaw-2863	2	25	estate	estate	NOUN
taxlaw-2863	2	26	investment	investment	NOUN
taxlaw-2863	2	27	trusts	trust	NOUN
taxlaw-2863	2	28	(	(	PUNCT
taxlaw-2863	2	29	reits	reit	NOUN
taxlaw-2863	2	30	)	)	PUNCT
taxlaw-2863	2	31	,	,	PUNCT
taxlaw-2863	2	32	the	the	DET
taxlaw-2863	2	33	concepts	concept	NOUN
taxlaw-2863	2	34	of	of	ADP
taxlaw-2863	2	35	“	"	PUNCT
taxlaw-2863	2	36	good	good	ADJ
taxlaw-2863	2	37	”	"	PUNCT
taxlaw-2863	2	38	income	income	NOUN
taxlaw-2863	2	39	and	and	CCONJ
taxlaw-2863	2	40	“	"	PUNCT
taxlaw-2863	2	41	good	good	ADJ
taxlaw-2863	2	42	”	"	PUNCT
taxlaw-2863	2	43	assets	asset	NOUN
taxlaw-2863	2	44	in	in	ADP
taxlaw-2863	2	45	i.r.c	i.r.c	NOUN
taxlaw-2863	2	46	.	.	PUNCT
taxlaw-2863	3	1	§	§	PROPN
taxlaw-2863	3	2	§	§	PROPN
taxlaw-2863	3	3	851	851	NUM
taxlaw-2863	3	4	(	(	PUNCT
taxlaw-2863	3	5	rics	ric	NOUN
taxlaw-2863	3	6	)	)	PUNCT
taxlaw-2863	3	7	and	and	CCONJ
taxlaw-2863	3	8	856	856	NUM
taxlaw-2863	3	9	(	(	PUNCT
taxlaw-2863	3	10	reits	reit	NOUN
taxlaw-2863	3	11	)	)	PUNCT
taxlaw-2863	3	12	are	be	AUX
taxlaw-2863	3	13	inapplicable	inapplicable	ADJ
taxlaw-2863	3	14	to	to	ADP
taxlaw-2863	3	15	virtual	virtual	ADJ
taxlaw-2863	3	16	currency	currency	NOUN
taxlaw-2863	3	17	.	.	PUNCT
taxlaw-2863	4	1	under	under	ADP
taxlaw-2863	4	2	the	the	DET
taxlaw-2863	4	3	current	current	ADJ
taxlaw-2863	4	4	regime	regime	NOUN
taxlaw-2863	4	5	,	,	PUNCT
taxlaw-2863	4	6	a	a	DET
taxlaw-2863	4	7	ric	ric	NOUN
taxlaw-2863	4	8	or	or	CCONJ
taxlaw-2863	4	9	a	a	DET
taxlaw-2863	4	10	reit	reit	NOUN
taxlaw-2863	4	11	may	may	AUX
taxlaw-2863	4	12	not	not	PART
taxlaw-2863	4	13	be	be	AUX
taxlaw-2863	4	14	able	able	ADJ
taxlaw-2863	4	15	to	to	PART
taxlaw-2863	4	16	invest	invest	VERB
taxlaw-2863	4	17	directly	directly	ADV
taxlaw-2863	4	18	in	in	ADP
taxlaw-2863	4	19	virtual	virtual	ADJ
taxlaw-2863	4	20	currency	currency	NOUN
taxlaw-2863	4	21	without	without	ADP
taxlaw-2863	4	22	compromising	compromise	VERB
taxlaw-2863	4	23	the	the	DET
taxlaw-2863	4	24	investment	investment	NOUN
taxlaw-2863	4	25	entity	entity	NOUN
taxlaw-2863	4	26	’s	’s	PART
taxlaw-2863	4	27	qualification	qualification	NOUN
taxlaw-2863	4	28	as	as	ADP
taxlaw-2863	4	29	a	a	DET
taxlaw-2863	4	30	tax	tax	NOUN
taxlaw-2863	4	31	-	-	PUNCT
taxlaw-2863	4	32	favorable	favorable	ADJ
taxlaw-2863	4	33	pass	pass	NOUN
taxlaw-2863	4	34	-	-	PUNCT
taxlaw-2863	4	35	through	through	ADP
taxlaw-2863	4	36	entity	entity	NOUN
taxlaw-2863	4	37	.	.	PUNCT
taxlaw-2863	5	1	the	the	DET
taxlaw-2863	5	2	legislative	legislative	ADJ
taxlaw-2863	5	3	purposes	purpose	NOUN
taxlaw-2863	5	4	behind	behind	ADP
taxlaw-2863	5	5	sections	section	NOUN
taxlaw-2863	5	6	851	851	NUM
taxlaw-2863	5	7	and	and	CCONJ
taxlaw-2863	5	8	856	856	NUM
taxlaw-2863	5	9	suggest	suggest	VERB
taxlaw-2863	5	10	that	that	SCONJ
taxlaw-2863	5	11	digital	digital	ADJ
taxlaw-2863	5	12	currency	currency	NOUN
taxlaw-2863	5	13	possesses	possess	VERB
taxlaw-2863	5	14	the	the	DET
taxlaw-2863	5	15	characteristics	characteristic	NOUN
taxlaw-2863	5	16	of	of	ADP
taxlaw-2863	5	17	“	"	PUNCT
taxlaw-2863	5	18	good	good	ADJ
taxlaw-2863	5	19	”	"	PUNCT
taxlaw-2863	5	20	income	income	NOUN
taxlaw-2863	5	21	and	and	CCONJ
taxlaw-2863	5	22	“	"	PUNCT
taxlaw-2863	5	23	good	good	ADJ
taxlaw-2863	5	24	”	"	PUNCT
taxlaw-2863	5	25	assets	asset	NOUN
taxlaw-2863	5	26	.	.	PUNCT
taxlaw-2863	6	1	accordingly	accordingly	ADV
taxlaw-2863	6	2	,	,	PUNCT
taxlaw-2863	6	3	rics	ric	NOUN
taxlaw-2863	6	4	and	and	CCONJ
taxlaw-2863	6	5	reits	reit	NOUN
taxlaw-2863	6	6	should	should	AUX
taxlaw-2863	6	7	be	be	AUX
taxlaw-2863	6	8	able	able	ADJ
taxlaw-2863	6	9	to	to	PART
taxlaw-2863	6	10	invest	invest	VERB
taxlaw-2863	6	11	in	in	ADP
taxlaw-2863	6	12	this	this	DET
taxlaw-2863	6	13	potentially	potentially	ADV
taxlaw-2863	6	14	lucrative	lucrative	ADJ
taxlaw-2863	6	15	new	new	ADJ
taxlaw-2863	6	16	technology	technology	NOUN
taxlaw-2863	6	17	without	without	ADP
taxlaw-2863	6	18	risking	risk	VERB
taxlaw-2863	6	19	disqualification	disqualification	NOUN
taxlaw-2863	6	20	as	as	ADP
taxlaw-2863	6	21	a	a	DET
taxlaw-2863	6	22	tax	tax	NOUN
taxlaw-2863	6	23	-	-	PUNCT
taxlaw-2863	6	24	favored	favor	VERB
taxlaw-2863	6	25	entity	entity	NOUN
taxlaw-2863	6	26	because	because	SCONJ
taxlaw-2863	6	27	virtual	virtual	ADJ
taxlaw-2863	6	28	currency	currency	NOUN
taxlaw-2863	6	29	could	could	AUX
taxlaw-2863	6	30	constitute	constitute	VERB
taxlaw-2863	6	31	a	a	DET
taxlaw-2863	6	32	“	"	PUNCT
taxlaw-2863	6	33	security	security	NOUN
taxlaw-2863	6	34	”	"	PUNCT
taxlaw-2863	6	35	for	for	ADP
taxlaw-2863	6	36	the	the	DET
taxlaw-2863	6	37	purposes	purpose	NOUN
taxlaw-2863	6	38	of	of	ADP
taxlaw-2863	6	39	sections	section	NOUN
taxlaw-2863	6	40	851	851	NUM
taxlaw-2863	6	41	and	and	CCONJ
taxlaw-2863	6	42	856	856	NUM
taxlaw-2863	6	43	.	.	PUNCT
taxlaw-2863	7	1	yet	yet	CCONJ
taxlaw-2863	7	2	the	the	DET
taxlaw-2863	7	3	code	code	NOUN
taxlaw-2863	7	4	’s	’s	PART
taxlaw-2863	7	5	ric	ric	PROPN
taxlaw-2863	7	6	and	and	CCONJ
taxlaw-2863	7	7	reit	reit	PROPN
taxlaw-2863	7	8	rules	rule	NOUN
taxlaw-2863	7	9	require	require	VERB
taxlaw-2863	7	10	that	that	SCONJ
taxlaw-2863	7	11	any	any	DET
taxlaw-2863	7	12	qualifying	qualifying	NOUN
taxlaw-2863	7	13	security	security	NOUN
taxlaw-2863	7	14	be	be	AUX
taxlaw-2863	7	15	registered	register	VERB
taxlaw-2863	7	16	under	under	ADP
taxlaw-2863	7	17	the	the	DET
taxlaw-2863	7	18	investment	investment	NOUN
taxlaw-2863	7	19	company	company	NOUN
taxlaw-2863	7	20	act	act	NOUN
taxlaw-2863	7	21	of	of	ADP
taxlaw-2863	7	22	1940	1940	NUM
taxlaw-2863	7	23	.	.	PUNCT
taxlaw-2863	8	1	virtual	virtual	ADJ
taxlaw-2863	8	2	currency	currency	NOUN
taxlaw-2863	8	3	is	be	AUX
taxlaw-2863	8	4	not	not	PART
taxlaw-2863	8	5	yet	yet	ADV
taxlaw-2863	8	6	regulated	regulate	VERB
taxlaw-2863	8	7	under	under	ADP
taxlaw-2863	8	8	the	the	DET
taxlaw-2863	8	9	1940	1940	NUM
taxlaw-2863	8	10	act	act	NOUN
taxlaw-2863	8	11	,	,	PUNCT
taxlaw-2863	8	12	and	and	CCONJ
taxlaw-2863	8	13	thus	thus	ADV
taxlaw-2863	8	14	can	can	AUX
taxlaw-2863	8	15	not	not	PART
taxlaw-2863	8	16	qualify	qualify	VERB
taxlaw-2863	8	17	as	as	ADP
taxlaw-2863	8	18	a	a	DET
taxlaw-2863	8	19	security	security	NOUN
taxlaw-2863	8	20	for	for	ADP
taxlaw-2863	8	21	the	the	DET
taxlaw-2863	8	22	purposes	purpose	NOUN
taxlaw-2863	8	23	of	of	ADP
taxlaw-2863	8	24	the	the	DET
taxlaw-2863	8	25	ric	ric	PROPN
taxlaw-2863	8	26	and	and	CCONJ
taxlaw-2863	8	27	reit	reit	ADJ
taxlaw-2863	8	28	“	"	PUNCT
taxlaw-2863	8	29	good	good	ADJ
taxlaw-2863	8	30	”	"	PUNCT
taxlaw-2863	8	31	income	income	NOUN
taxlaw-2863	8	32	and	and	CCONJ
taxlaw-2863	8	33	“	"	PUNCT
taxlaw-2863	8	34	good	good	ADJ
taxlaw-2863	8	35	”	"	PUNCT
taxlaw-2863	8	36	asset	asset	NOUN
taxlaw-2863	8	37	tests	test	NOUN
taxlaw-2863	8	38	.	.	PUNCT
taxlaw-2863	9	1	the	the	DET
taxlaw-2863	9	2	inability	inability	NOUN
taxlaw-2863	9	3	of	of	ADP
taxlaw-2863	9	4	the	the	DET
taxlaw-2863	9	5	code	code	NOUN
taxlaw-2863	9	6	and	and	CCONJ
taxlaw-2863	9	7	the	the	DET
taxlaw-2863	9	8	’	'	PUNCT
taxlaw-2863	9	9	40	40	NUM
taxlaw-2863	9	10	act	act	NOUN
taxlaw-2863	9	11	to	to	PART
taxlaw-2863	9	12	adapt	adapt	VERB
taxlaw-2863	9	13	to	to	ADP
taxlaw-2863	9	14	new	new	ADJ
taxlaw-2863	9	15	technology	technology	NOUN
taxlaw-2863	9	16	makes	make	VERB
taxlaw-2863	9	17	virtual	virtual	ADJ
taxlaw-2863	9	18	currency	currency	NOUN
taxlaw-2863	9	19	a	a	DET
taxlaw-2863	9	20	nonviable	nonviable	ADJ
taxlaw-2863	9	21	investment	investment	NOUN
taxlaw-2863	9	22	for	for	ADP
taxlaw-2863	9	23	rics	ric	NOUN
taxlaw-2863	9	24	and	and	CCONJ
taxlaw-2863	9	25	reits	reit	NOUN
taxlaw-2863	9	26	,	,	PUNCT
taxlaw-2863	9	27	but	but	CCONJ
taxlaw-2863	9	28	even	even	ADV
taxlaw-2863	9	29	more	more	ADV
taxlaw-2863	9	30	so	so	ADV
taxlaw-2863	9	31	,	,	PUNCT
taxlaw-2863	9	32	renders	render	VERB
taxlaw-2863	9	33	the	the	DET
taxlaw-2863	9	34	unyielding	unyielding	ADJ
taxlaw-2863	9	35	nexus	nexus	NOUN
taxlaw-2863	9	36	between	between	ADP
taxlaw-2863	9	37	the	the	DET
taxlaw-2863	9	38	‘	'	PUNCT
taxlaw-2863	9	39	40	40	NUM
taxlaw-2863	9	40	act	act	NOUN
taxlaw-2863	9	41	and	and	CCONJ
taxlaw-2863	9	42	code	code	NOUN
taxlaw-2863	9	43	sections	section	NOUN
taxlaw-2863	9	44	851	851	NUM
taxlaw-2863	9	45	and	and	CCONJ
taxlaw-2863	9	46	856	856	NUM
taxlaw-2863	9	47	nonsensical	nonsensical	ADJ
taxlaw-2863	9	48	.	.	PUNCT
taxlaw-2863	10	1	the	the	DET
taxlaw-2863	10	2	i.r.c	i.r.c	NOUN
taxlaw-2863	10	3	.	.	PUNCT
taxlaw-2863	10	4	must	must	AUX
taxlaw-2863	10	5	somehow	somehow	ADV
taxlaw-2863	10	6	provide	provide	VERB
taxlaw-2863	10	7	for	for	ADP
taxlaw-2863	10	8	the	the	DET
taxlaw-2863	10	9	possibility	possibility	NOUN
taxlaw-2863	10	10	of	of	ADP
taxlaw-2863	10	11	ric	ric	PROPN
taxlaw-2863	10	12	or	or	CCONJ
taxlaw-2863	10	13	reit	reit	NOUN
taxlaw-2863	10	14	investment	investment	NOUN
taxlaw-2863	10	15	in	in	ADP
taxlaw-2863	10	16	a	a	DET
taxlaw-2863	10	17	non1940	non1940	NOUN
taxlaw-2863	10	18	act	act	NOUN
taxlaw-2863	10	19	security	security	NOUN
taxlaw-2863	10	20	,	,	PUNCT
taxlaw-2863	10	21	while	while	SCONJ
taxlaw-2863	10	22	avoiding	avoid	VERB
taxlaw-2863	10	23	the	the	DET
taxlaw-2863	10	24	significant	significant	ADJ
taxlaw-2863	10	25	non	non	ADJ
taxlaw-2863	10	26	-	-	ADJ
taxlaw-2863	10	27	tax	tax	ADJ
taxlaw-2863	10	28	consequences	consequence	NOUN
taxlaw-2863	10	29	attendant	attendant	ADJ
taxlaw-2863	10	30	with	with	ADP
taxlaw-2863	10	31	a	a	DET
taxlaw-2863	10	32	sweeping	sweep	VERB
taxlaw-2863	10	33	classification	classification	NOUN
taxlaw-2863	10	34	of	of	ADP
taxlaw-2863	10	35	all	all	DET
taxlaw-2863	10	36	virtual	virtual	ADJ
taxlaw-2863	10	37	currency	currency	NOUN
taxlaw-2863	10	38	as	as	ADP
taxlaw-2863	10	39	securities	security	NOUN
taxlaw-2863	10	40	.	.	PUNCT
taxlaw-2863	11	1	the	the	DET
taxlaw-2863	11	2	investment	investment	NOUN
taxlaw-2863	11	3	company	company	NOUN
taxlaw-2863	11	4	act	act	NOUN
taxlaw-2863	11	5	of	of	ADP
taxlaw-2863	11	6	1940	1940	NUM
taxlaw-2863	11	7	should	should	AUX
taxlaw-2863	11	8	supplement	supplement	VERB
taxlaw-2863	11	9	—	—	PUNCT
taxlaw-2863	11	10	not	not	PART
taxlaw-2863	11	11	comprise	comprise	VERB
taxlaw-2863	11	12	—	—	PUNCT
taxlaw-2863	11	13	the	the	DET
taxlaw-2863	11	14	tax	tax	NOUN
taxlaw-2863	11	15	rules	rule	NOUN
taxlaw-2863	11	16	that	that	PRON
taxlaw-2863	11	17	define	define	VERB
taxlaw-2863	11	18	the	the	DET
taxlaw-2863	11	19	kinds	kind	NOUN
taxlaw-2863	11	20	of	of	ADP
taxlaw-2863	11	21	income	income	NOUN
taxlaw-2863	11	22	and	and	CCONJ
taxlaw-2863	11	23	assets	asset	NOUN
taxlaw-2863	11	24	that	that	PRON
taxlaw-2863	11	25	allow	allow	VERB
taxlaw-2863	11	26	an	an	DET
taxlaw-2863	11	27	entity	entity	NOUN
taxlaw-2863	11	28	to	to	PART
taxlaw-2863	11	29	qualify	qualify	VERB
taxlaw-2863	11	30	as	as	ADP
taxlaw-2863	11	31	a	a	DET
taxlaw-2863	11	32	ric	ric	NOUN
taxlaw-2863	11	33	or	or	CCONJ
taxlaw-2863	11	34	a	a	DET
taxlaw-2863	11	35	reit	reit	NOUN
taxlaw-2863	11	36	.	.	PUNCT
taxlaw-2863	12	1	*	*	PROPN
taxlaw-2863	12	2	columbia	columbia	PROPN
taxlaw-2863	12	3	law	law	PROPN
taxlaw-2863	12	4	school	school	NOUN
taxlaw-2863	12	5	,	,	PUNCT
taxlaw-2863	12	6	j.d	j.d	PROPN
taxlaw-2863	12	7	.	.	PROPN
taxlaw-2863	12	8	candidate	candidate	NOUN
taxlaw-2863	12	9	2018	2018	NUM
taxlaw-2863	12	10	.	.	PUNCT
taxlaw-2863	13	1	many	many	ADJ
taxlaw-2863	13	2	thanks	thank	NOUN
taxlaw-2863	13	3	to	to	ADP
taxlaw-2863	13	4	professor	professor	PROPN
taxlaw-2863	13	5	willard	willard	PROPN
taxlaw-2863	13	6	taylor	taylor	PROPN
taxlaw-2863	13	7	for	for	ADP
taxlaw-2863	13	8	his	his	PRON
taxlaw-2863	13	9	advice	advice	NOUN
taxlaw-2863	13	10	and	and	CCONJ
taxlaw-2863	13	11	expertise	expertise	NOUN
taxlaw-2863	13	12	,	,	PUNCT
taxlaw-2863	13	13	as	as	ADV
taxlaw-2863	13	14	well	well	ADV
taxlaw-2863	13	15	as	as	ADP
taxlaw-2863	13	16	aaron	aaron	PROPN
taxlaw-2863	13	17	josephson	josephson	PROPN
taxlaw-2863	13	18	,	,	PUNCT
taxlaw-2863	13	19	jisoo	jisoo	PROPN
taxlaw-2863	13	20	han	han	PROPN
taxlaw-2863	13	21	,	,	PUNCT
taxlaw-2863	13	22	zhiyuan	zhiyuan	PROPN
taxlaw-2863	13	23	zuo	zuo	PROPN
taxlaw-2863	13	24	,	,	PUNCT
taxlaw-2863	13	25	and	and	CCONJ
taxlaw-2863	13	26	the	the	DET
taxlaw-2863	13	27	editorial	editorial	ADJ
taxlaw-2863	13	28	staff	staff	NOUN
taxlaw-2863	13	29	of	of	ADP
taxlaw-2863	13	30	the	the	DET
taxlaw-2863	13	31	columbia	columbia	PROPN
taxlaw-2863	13	32	journal	journal	PROPN
taxlaw-2863	13	33	of	of	ADP
taxlaw-2863	13	34	tax	tax	NOUN
taxlaw-2863	13	35	law	law	NOUN
taxlaw-2863	13	36	.	.	PUNCT
taxlaw-2863	14	1	230	230	NUM
taxlaw-2863	14	2	columbia	columbia	PROPN
taxlaw-2863	14	3	journal	journal	PROPN
taxlaw-2863	14	4	of	of	ADP
taxlaw-2863	14	5	tax	tax	NOUN
taxlaw-2863	14	6	law	law	NOUN
taxlaw-2863	14	7	[	[	X
taxlaw-2863	14	8	vol.9:229	vol.9:229	PROPN
taxlaw-2863	14	9	i.	i.	NOUN
taxlaw-2863	14	10	introduction	introduction	NOUN
taxlaw-2863	14	11	...............................................................................................	...............................................................................................	PUNCT
taxlaw-2863	14	12	231	231	NUM
taxlaw-2863	14	13	ii	ii	NOUN
taxlaw-2863	14	14	.	.	PUNCT
taxlaw-2863	15	1	background	background	NOUN
taxlaw-2863	15	2	.................................................................................................	.................................................................................................	PUNCT
taxlaw-2863	16	1	232	232	NUM
taxlaw-2863	16	2	a.	a.	NOUN
taxlaw-2863	16	3	virtual	virtual	ADJ
taxlaw-2863	16	4	currency	currency	NOUN
taxlaw-2863	16	5	............................................................................................	............................................................................................	PUNCT
taxlaw-2863	17	1	232	232	NUM
taxlaw-2863	17	2	1	1	X
taxlaw-2863	17	3	.	.	X
taxlaw-2863	17	4	virtual	virtual	ADJ
taxlaw-2863	17	5	currency	currency	NOUN
taxlaw-2863	17	6	user	user	NOUN
taxlaw-2863	17	7	considerations	consideration	NOUN
taxlaw-2863	17	8	.....................................................	.....................................................	PUNCT
taxlaw-2863	17	9	233	233	NUM
taxlaw-2863	17	10	2	2	NUM
taxlaw-2863	17	11	.	.	PUNCT
taxlaw-2863	17	12	bitcoin	bitcoin	NOUN
taxlaw-2863	17	13	transactions	transaction	NOUN
taxlaw-2863	17	14	................................................................................	................................................................................	PUNCT
taxlaw-2863	17	15	235	235	NUM
taxlaw-2863	17	16	3	3	NUM
taxlaw-2863	17	17	.	.	PUNCT
taxlaw-2863	18	1	the	the	DET
taxlaw-2863	18	2	value	value	NOUN
taxlaw-2863	18	3	of	of	ADP
taxlaw-2863	18	4	bitcoin	bitcoin	NOUN
taxlaw-2863	18	5	................................................................................	................................................................................	PUNCT
taxlaw-2863	18	6	237	237	NUM
taxlaw-2863	18	7	4	4	NUM
taxlaw-2863	18	8	.	.	PUNCT
taxlaw-2863	19	1	how	how	SCONJ
taxlaw-2863	19	2	bitcoin	bitcoin	NOUN
taxlaw-2863	19	3	is	be	AUX
taxlaw-2863	19	4	used	use	VERB
taxlaw-2863	19	5	................................................................................	................................................................................	PUNCT
taxlaw-2863	19	6	237	237	NUM
taxlaw-2863	19	7	5	5	NUM
taxlaw-2863	19	8	.	.	PUNCT
taxlaw-2863	19	9	tax	tax	NOUN
taxlaw-2863	19	10	treatment	treatment	NOUN
taxlaw-2863	19	11	.........................................................................................	.........................................................................................	PUNCT
taxlaw-2863	20	1	238	238	NUM
taxlaw-2863	20	2	6	6	NUM
taxlaw-2863	20	3	.	.	PUNCT
taxlaw-2863	20	4	regulators	regulator	NOUN
taxlaw-2863	20	5	’	'	PUNCT
taxlaw-2863	20	6	characterization	characterization	NOUN
taxlaw-2863	20	7	of	of	ADP
taxlaw-2863	20	8	virtual	virtual	ADJ
taxlaw-2863	20	9	currency	currency	NOUN
taxlaw-2863	20	10	...................................	...................................	PUNCT
taxlaw-2863	20	11	240	240	NUM
taxlaw-2863	20	12	b.	b.	PROPN
taxlaw-2863	20	13	ric	ric	PROPN
taxlaw-2863	20	14	and	and	CCONJ
taxlaw-2863	20	15	reit	reit	PROPN
taxlaw-2863	20	16	qualification	qualification	NOUN
taxlaw-2863	20	17	rules	rule	NOUN
taxlaw-2863	20	18	.................................................................	.................................................................	PUNCT
taxlaw-2863	21	1	241	241	NUM
taxlaw-2863	21	2	1	1	NUM
taxlaw-2863	21	3	.	.	PUNCT
taxlaw-2863	21	4	“	"	PUNCT
taxlaw-2863	21	5	good	good	ADJ
taxlaw-2863	21	6	”	"	PUNCT
taxlaw-2863	21	7	income	income	NOUN
taxlaw-2863	21	8	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2863	21	9	241	241	NUM
taxlaw-2863	21	10	2	2	NUM
taxlaw-2863	21	11	.	.	PUNCT
taxlaw-2863	22	1	“	"	PUNCT
taxlaw-2863	22	2	good	good	ADJ
taxlaw-2863	22	3	”	"	PUNCT
taxlaw-2863	22	4	assets	asset	NOUN
taxlaw-2863	22	5	........................................................................................	........................................................................................	PUNCT
taxlaw-2863	22	6	242	242	NUM
taxlaw-2863	22	7	iii	iii	NOUN
taxlaw-2863	22	8	.	.	PUNCT
taxlaw-2863	22	9	virtual	virtual	ADJ
taxlaw-2863	22	10	currency	currency	NOUN
taxlaw-2863	22	11	&	&	CCONJ
taxlaw-2863	22	12	the	the	DET
taxlaw-2863	22	13	‘	'	PUNCT
taxlaw-2863	22	14	40	40	NUM
taxlaw-2863	22	15	act	act	NOUN
taxlaw-2863	22	16	...........................................................	...........................................................	PUNCT
taxlaw-2863	22	17	243	243	NUM
taxlaw-2863	22	18	a.	a.	NOUN
taxlaw-2863	22	19	what	what	PRON
taxlaw-2863	22	20	is	be	AUX
taxlaw-2863	22	21	virtual	virtual	ADJ
taxlaw-2863	22	22	currency	currency	NOUN
taxlaw-2863	22	23	under	under	ADP
taxlaw-2863	22	24	the	the	DET
taxlaw-2863	22	25	current	current	ADJ
taxlaw-2863	22	26	ric	ric	ADJ
taxlaw-2863	22	27	and	and	CCONJ
taxlaw-2863	22	28	reit	reit	NOUN
taxlaw-2863	22	29	rules	rule	NOUN
taxlaw-2863	22	30	?	?	PUNCT
taxlaw-2863	22	31	................	................	PUNCT
taxlaw-2863	23	1	244	244	NUM
taxlaw-2863	23	2	b.	b.	PROPN
taxlaw-2863	23	3	rics	rics	PROPN
taxlaw-2863	23	4	,	,	PUNCT
taxlaw-2863	23	5	reits	reit	NOUN
taxlaw-2863	23	6	,	,	PUNCT
taxlaw-2863	23	7	and	and	CCONJ
taxlaw-2863	23	8	the	the	DET
taxlaw-2863	23	9	‘	'	PUNCT
taxlaw-2863	23	10	40	40	NUM
taxlaw-2863	23	11	act	act	NOUN
taxlaw-2863	23	12	........................................................................	........................................................................	PUNCT
taxlaw-2863	23	13	247	247	NUM
taxlaw-2863	23	14	iv	iv	NOUN
taxlaw-2863	23	15	.	.	PUNCT
taxlaw-2863	23	16	conclusion	conclusion	NOUN
taxlaw-2863	23	17	...................................................................................................	...................................................................................................	PUNCT
taxlaw-2863	24	1	249	249	NUM
taxlaw-2863	24	2	2018	2018	NUM
taxlaw-2863	24	3	]	]	PUNCT
taxlaw-2863	24	4	schrödinger	schrödinger	PROPN
taxlaw-2863	24	5	’s	’s	PART
taxlaw-2863	24	6	currency	currency	NOUN
taxlaw-2863	24	7	231	231	NUM
taxlaw-2863	24	8	i.	i.	NOUN
taxlaw-2863	24	9	introduction	introduction	NOUN
taxlaw-2863	24	10	internal	internal	PROPN
taxlaw-2863	24	11	revenue	revenue	NOUN
taxlaw-2863	24	12	code	code	NOUN
taxlaw-2863	24	13	(	(	PUNCT
taxlaw-2863	24	14	hereinafter	hereinafter	NOUN
taxlaw-2863	24	15	“	"	PUNCT
taxlaw-2863	24	16	i.r.c	i.r.c	NOUN
taxlaw-2863	24	17	.	.	PUNCT
taxlaw-2863	24	18	”	"	PUNCT
taxlaw-2863	24	19	or	or	CCONJ
taxlaw-2863	24	20	“	"	PUNCT
taxlaw-2863	24	21	the	the	DET
taxlaw-2863	24	22	code	code	NOUN
taxlaw-2863	24	23	”	"	PUNCT
taxlaw-2863	24	24	)	)	PUNCT
taxlaw-2863	24	25	provisions	provision	NOUN
taxlaw-2863	24	26	governing	govern	VERB
taxlaw-2863	24	27	regulated	regulated	ADJ
taxlaw-2863	24	28	investment	investment	NOUN
taxlaw-2863	24	29	companies	company	NOUN
taxlaw-2863	24	30	(	(	PUNCT
taxlaw-2863	24	31	rics	rics	NOUN
taxlaw-2863	24	32	)	)	PUNCT
taxlaw-2863	24	33	or	or	CCONJ
taxlaw-2863	24	34	“	"	PUNCT
taxlaw-2863	24	35	mutual	mutual	ADJ
taxlaw-2863	24	36	funds	fund	NOUN
taxlaw-2863	24	37	”	"	PUNCT
taxlaw-2863	24	38	predate	predate	VERB
taxlaw-2863	24	39	the	the	DET
taxlaw-2863	24	40	internet	internet	NOUN
taxlaw-2863	24	41	by	by	ADP
taxlaw-2863	24	42	nearly	nearly	ADV
taxlaw-2863	24	43	half	half	DET
taxlaw-2863	24	44	a	a	DET
taxlaw-2863	24	45	century.1	century.1	NOUN
taxlaw-2863	24	46	the	the	DET
taxlaw-2863	24	47	investment	investment	NOUN
taxlaw-2863	24	48	company	company	NOUN
taxlaw-2863	24	49	act	act	NOUN
taxlaw-2863	24	50	of	of	ADP
taxlaw-2863	24	51	1940	1940	NUM
taxlaw-2863	24	52	(	(	PUNCT
taxlaw-2863	24	53	hereinafter	hereinafter	NOUN
taxlaw-2863	24	54	“	"	PUNCT
taxlaw-2863	24	55	the	the	DET
taxlaw-2863	24	56	‘	'	PUNCT
taxlaw-2863	24	57	40	40	NUM
taxlaw-2863	24	58	act	act	NOUN
taxlaw-2863	24	59	”	"	PUNCT
taxlaw-2863	24	60	)	)	PUNCT
taxlaw-2863	24	61	followed	follow	VERB
taxlaw-2863	24	62	four	four	NUM
taxlaw-2863	24	63	years	year	NOUN
taxlaw-2863	24	64	thereafter.2	thereafter.2	NOUN
taxlaw-2863	24	65	twenty	twenty	NUM
taxlaw-2863	24	66	years	year	NOUN
taxlaw-2863	24	67	later	later	ADV
taxlaw-2863	24	68	,	,	PUNCT
taxlaw-2863	24	69	i.r.c	i.r.c	NOUN
taxlaw-2863	24	70	.	.	PUNCT
taxlaw-2863	25	1	§	§	PROPN
taxlaw-2863	25	2	856	856	NUM
taxlaw-2863	25	3	was	be	AUX
taxlaw-2863	25	4	added;3	added;3	PROPN
taxlaw-2863	25	5	it	it	PRON
taxlaw-2863	25	6	contains	contain	VERB
taxlaw-2863	25	7	very	very	ADV
taxlaw-2863	25	8	similar	similar	ADJ
taxlaw-2863	25	9	qualification	qualification	NOUN
taxlaw-2863	25	10	requirements	requirement	NOUN
taxlaw-2863	25	11	to	to	PART
taxlaw-2863	25	12	section	section	VERB
taxlaw-2863	25	13	851	851	NUM
taxlaw-2863	25	14	but	but	CCONJ
taxlaw-2863	25	15	is	be	AUX
taxlaw-2863	25	16	only	only	ADV
taxlaw-2863	25	17	applicable	applicable	ADJ
taxlaw-2863	25	18	to	to	ADP
taxlaw-2863	25	19	investments	investment	NOUN
taxlaw-2863	25	20	in	in	ADP
taxlaw-2863	25	21	real	real	ADJ
taxlaw-2863	25	22	estate	estate	NOUN
taxlaw-2863	25	23	investment	investment	NOUN
taxlaw-2863	25	24	trusts	trust	NOUN
taxlaw-2863	25	25	(	(	PUNCT
taxlaw-2863	25	26	reits	reit	NOUN
taxlaw-2863	25	27	)	)	PUNCT
taxlaw-2863	25	28	.	.	PUNCT
taxlaw-2863	26	1	computers	computer	NOUN
taxlaw-2863	26	2	were	be	AUX
taxlaw-2863	26	3	in	in	ADP
taxlaw-2863	26	4	their	their	PRON
taxlaw-2863	26	5	infancy	infancy	NOUN
taxlaw-2863	26	6	when	when	SCONJ
taxlaw-2863	26	7	rics	ric	NOUN
taxlaw-2863	26	8	and	and	CCONJ
taxlaw-2863	26	9	reits	reit	NOUN
taxlaw-2863	26	10	changed	change	VERB
taxlaw-2863	26	11	the	the	DET
taxlaw-2863	26	12	way	way	NOUN
taxlaw-2863	26	13	individuals	individual	NOUN
taxlaw-2863	26	14	invested	invest	VERB
taxlaw-2863	26	15	.	.	PUNCT
taxlaw-2863	27	1	at	at	ADP
taxlaw-2863	27	2	that	that	DET
taxlaw-2863	27	3	time	time	NOUN
taxlaw-2863	27	4	,	,	PUNCT
taxlaw-2863	27	5	no	no	DET
taxlaw-2863	27	6	one	one	PRON
taxlaw-2863	27	7	could	could	AUX
taxlaw-2863	27	8	have	have	AUX
taxlaw-2863	27	9	predicted	predict	VERB
taxlaw-2863	27	10	the	the	DET
taxlaw-2863	27	11	impact	impact	NOUN
taxlaw-2863	27	12	the	the	DET
taxlaw-2863	27	13	internet	internet	NOUN
taxlaw-2863	27	14	would	would	AUX
taxlaw-2863	27	15	have	have	VERB
taxlaw-2863	27	16	on	on	ADP
taxlaw-2863	27	17	the	the	DET
taxlaw-2863	27	18	world	world	NOUN
taxlaw-2863	27	19	.	.	PUNCT
taxlaw-2863	28	1	even	even	ADV
taxlaw-2863	28	2	more	more	ADV
taxlaw-2863	28	3	recently	recently	ADV
taxlaw-2863	28	4	,	,	PUNCT
taxlaw-2863	28	5	virtual	virtual	ADJ
taxlaw-2863	28	6	currency	currency	NOUN
taxlaw-2863	28	7	has	have	AUX
taxlaw-2863	28	8	emerged	emerge	VERB
taxlaw-2863	28	9	as	as	ADP
taxlaw-2863	28	10	a	a	DET
taxlaw-2863	28	11	lucrative	lucrative	ADJ
taxlaw-2863	28	12	new	new	ADJ
taxlaw-2863	28	13	way	way	NOUN
taxlaw-2863	28	14	for	for	SCONJ
taxlaw-2863	28	15	individuals	individual	NOUN
taxlaw-2863	28	16	to	to	PART
taxlaw-2863	28	17	invest	invest	VERB
taxlaw-2863	28	18	their	their	PRON
taxlaw-2863	28	19	real	real	ADJ
taxlaw-2863	28	20	-	-	PUNCT
taxlaw-2863	28	21	world	world	NOUN
taxlaw-2863	28	22	cash	cash	NOUN
taxlaw-2863	28	23	,	,	PUNCT
taxlaw-2863	28	24	but	but	CCONJ
taxlaw-2863	28	25	tax	tax	NOUN
taxlaw-2863	28	26	policy	policy	NOUN
taxlaw-2863	28	27	has	have	AUX
taxlaw-2863	28	28	not	not	PART
taxlaw-2863	28	29	caught	catch	VERB
taxlaw-2863	28	30	up	up	ADP
taxlaw-2863	28	31	.	.	PUNCT
taxlaw-2863	29	1	in	in	ADP
taxlaw-2863	29	2	2014	2014	NUM
taxlaw-2863	29	3	,	,	PUNCT
taxlaw-2863	29	4	the	the	DET
taxlaw-2863	29	5	internal	internal	ADJ
taxlaw-2863	29	6	revenue	revenue	NOUN
taxlaw-2863	29	7	service	service	NOUN
taxlaw-2863	29	8	(	(	PUNCT
taxlaw-2863	29	9	hereinafter	hereinafter	NOUN
taxlaw-2863	29	10	“	"	PUNCT
taxlaw-2863	29	11	the	the	DET
taxlaw-2863	29	12	service	service	NOUN
taxlaw-2863	29	13	”	"	PUNCT
taxlaw-2863	29	14	or	or	CCONJ
taxlaw-2863	29	15	“	"	PUNCT
taxlaw-2863	29	16	the	the	DET
taxlaw-2863	29	17	irs	irs	PROPN
taxlaw-2863	29	18	”	"	PUNCT
taxlaw-2863	29	19	)	)	PUNCT
taxlaw-2863	29	20	declared	declare	VERB
taxlaw-2863	29	21	that	that	SCONJ
taxlaw-2863	29	22	virtual	virtual	ADJ
taxlaw-2863	29	23	currency	currency	NOUN
taxlaw-2863	29	24	will	will	AUX
taxlaw-2863	29	25	be	be	AUX
taxlaw-2863	29	26	treated	treat	VERB
taxlaw-2863	29	27	as	as	ADP
taxlaw-2863	29	28	property	property	NOUN
taxlaw-2863	29	29	—	—	PUNCT
taxlaw-2863	29	30	not	not	PART
taxlaw-2863	29	31	currency	currency	NOUN
taxlaw-2863	29	32	—	—	PUNCT
taxlaw-2863	29	33	for	for	ADP
taxlaw-2863	29	34	federal	federal	ADJ
taxlaw-2863	29	35	income	income	NOUN
taxlaw-2863	29	36	tax	tax	NOUN
taxlaw-2863	29	37	purposes.4	purposes.4	PROPN
taxlaw-2863	29	38	other	other	ADJ
taxlaw-2863	29	39	administrative	administrative	ADJ
taxlaw-2863	29	40	agencies	agency	NOUN
taxlaw-2863	29	41	have	have	AUX
taxlaw-2863	29	42	taken	take	VERB
taxlaw-2863	29	43	a	a	DET
taxlaw-2863	29	44	markedly	markedly	ADV
taxlaw-2863	29	45	different	different	ADJ
taxlaw-2863	29	46	stance	stance	NOUN
taxlaw-2863	29	47	,	,	PUNCT
taxlaw-2863	29	48	classifying	classify	VERB
taxlaw-2863	29	49	virtual	virtual	ADJ
taxlaw-2863	29	50	currency	currency	NOUN
taxlaw-2863	29	51	as	as	ADP
taxlaw-2863	29	52	a	a	DET
taxlaw-2863	29	53	commodity	commodity	NOUN
taxlaw-2863	29	54	,	,	PUNCT
taxlaw-2863	29	55	5	5	NUM
taxlaw-2863	29	56	or	or	CCONJ
taxlaw-2863	29	57	a	a	DET
taxlaw-2863	29	58	security	security	NOUN
taxlaw-2863	29	59	,	,	PUNCT
taxlaw-2863	29	60	6	6	NUM
taxlaw-2863	29	61	although	although	SCONJ
taxlaw-2863	29	62	the	the	DET
taxlaw-2863	29	63	securities	security	NOUN
taxlaw-2863	29	64	and	and	CCONJ
taxlaw-2863	29	65	exchange	exchange	PROPN
taxlaw-2863	29	66	commission	commission	PROPN
taxlaw-2863	29	67	(	(	PUNCT
taxlaw-2863	29	68	sec	sec	PROPN
taxlaw-2863	29	69	)	)	PUNCT
taxlaw-2863	29	70	has	have	AUX
taxlaw-2863	29	71	not	not	PART
taxlaw-2863	29	72	yet	yet	ADV
taxlaw-2863	29	73	taken	take	VERB
taxlaw-2863	29	74	a	a	DET
taxlaw-2863	29	75	public	public	ADJ
taxlaw-2863	29	76	position	position	NOUN
taxlaw-2863	29	77	on	on	ADP
taxlaw-2863	29	78	the	the	DET
taxlaw-2863	29	79	regulation	regulation	NOUN
taxlaw-2863	29	80	of	of	ADP
taxlaw-2863	29	81	virtual	virtual	ADJ
taxlaw-2863	29	82	currency.7	currency.7	NOUN
taxlaw-2863	29	83	none	none	NOUN
taxlaw-2863	29	84	of	of	ADP
taxlaw-2863	29	85	these	these	DET
taxlaw-2863	29	86	characterizations	characterization	NOUN
taxlaw-2863	29	87	adequately	adequately	ADV
taxlaw-2863	29	88	define	define	VERB
taxlaw-2863	29	89	virtual	virtual	ADJ
taxlaw-2863	29	90	currency	currency	NOUN
taxlaw-2863	29	91	for	for	ADP
taxlaw-2863	29	92	the	the	DET
taxlaw-2863	29	93	ric	ric	PROPN
taxlaw-2863	29	94	or	or	CCONJ
taxlaw-2863	29	95	reit	reit	PROPN
taxlaw-2863	29	96	context	context	NOUN
taxlaw-2863	29	97	.	.	PUNCT
taxlaw-2863	30	1	the	the	DET
taxlaw-2863	30	2	code	code	NOUN
taxlaw-2863	30	3	does	do	AUX
taxlaw-2863	30	4	not	not	PART
taxlaw-2863	30	5	yet	yet	ADV
taxlaw-2863	30	6	allow	allow	VERB
taxlaw-2863	30	7	a	a	DET
taxlaw-2863	30	8	security	security	NOUN
taxlaw-2863	30	9	which	which	PRON
taxlaw-2863	30	10	is	be	AUX
taxlaw-2863	30	11	not	not	PART
taxlaw-2863	30	12	regulated	regulate	VERB
taxlaw-2863	30	13	by	by	ADP
taxlaw-2863	30	14	the	the	DET
taxlaw-2863	30	15	‘	'	PUNCT
taxlaw-2863	30	16	40	40	NUM
taxlaw-2863	30	17	act	act	NOUN
taxlaw-2863	30	18	to	to	PART
taxlaw-2863	30	19	constitute	constitute	VERB
taxlaw-2863	30	20	a	a	DET
taxlaw-2863	30	21	security	security	NOUN
taxlaw-2863	30	22	for	for	ADP
taxlaw-2863	30	23	the	the	DET
taxlaw-2863	30	24	purposes	purpose	NOUN
taxlaw-2863	30	25	of	of	ADP
taxlaw-2863	30	26	the	the	DET
taxlaw-2863	30	27	ric	ric	PROPN
taxlaw-2863	30	28	or	or	CCONJ
taxlaw-2863	30	29	reit	reit	NOUN
taxlaw-2863	30	30	qualification	qualification	NOUN
taxlaw-2863	30	31	requirements	requirement	NOUN
taxlaw-2863	30	32	.	.	PUNCT
taxlaw-2863	31	1	to	to	PART
taxlaw-2863	31	2	qualify	qualify	VERB
taxlaw-2863	31	3	as	as	ADP
taxlaw-2863	31	4	a	a	DET
taxlaw-2863	31	5	tax	tax	NOUN
taxlaw-2863	31	6	-	-	PUNCT
taxlaw-2863	31	7	favored	favor	VERB
taxlaw-2863	31	8	ric	ric	NOUN
taxlaw-2863	31	9	or	or	CCONJ
taxlaw-2863	31	10	reit	reit	NOUN
taxlaw-2863	31	11	,	,	PUNCT
taxlaw-2863	31	12	(	(	PUNCT
taxlaw-2863	31	13	1	1	X
taxlaw-2863	31	14	)	)	PUNCT
taxlaw-2863	31	15	the	the	DET
taxlaw-2863	31	16	entity	entity	NOUN
taxlaw-2863	31	17	must	must	AUX
taxlaw-2863	31	18	derive	derive	VERB
taxlaw-2863	31	19	a	a	DET
taxlaw-2863	31	20	high	high	ADJ
taxlaw-2863	31	21	percentage	percentage	NOUN
taxlaw-2863	31	22	of	of	ADP
taxlaw-2863	31	23	its	its	PRON
taxlaw-2863	31	24	income	income	NOUN
taxlaw-2863	31	25	from	from	ADP
taxlaw-2863	31	26	certain	certain	ADJ
taxlaw-2863	31	27	enumerated	enumerate	VERB
taxlaw-2863	31	28	sources	source	NOUN
taxlaw-2863	31	29	(	(	PUNCT
taxlaw-2863	31	30	hereinafter	hereinafter	NOUN
taxlaw-2863	31	31	“	"	PUNCT
taxlaw-2863	31	32	good	good	ADJ
taxlaw-2863	31	33	”	"	PUNCT
taxlaw-2863	31	34	income),8	income),8	NOUN
taxlaw-2863	31	35	and	and	CCONJ
taxlaw-2863	31	36	(	(	PUNCT
taxlaw-2863	31	37	2	2	X
taxlaw-2863	31	38	)	)	PUNCT
taxlaw-2863	31	39	a	a	DET
taxlaw-2863	31	40	certain	certain	ADJ
taxlaw-2863	31	41	percentage	percentage	NOUN
taxlaw-2863	31	42	of	of	ADP
taxlaw-2863	31	43	its	its	PRON
taxlaw-2863	31	44	assets	asset	NOUN
taxlaw-2863	31	45	must	must	AUX
taxlaw-2863	31	46	be	be	AUX
taxlaw-2863	31	47	represented	represent	VERB
taxlaw-2863	31	48	by	by	ADP
taxlaw-2863	31	49	cash	cash	NOUN
taxlaw-2863	31	50	,	,	PUNCT
taxlaw-2863	31	51	securities	security	NOUN
taxlaw-2863	31	52	,	,	PUNCT
taxlaw-2863	31	53	and	and	CCONJ
taxlaw-2863	31	54	,	,	PUNCT
taxlaw-2863	31	55	in	in	ADP
taxlaw-2863	31	56	the	the	DET
taxlaw-2863	31	57	case	case	NOUN
taxlaw-2863	31	58	of	of	ADP
taxlaw-2863	31	59	reits	reit	NOUN
taxlaw-2863	31	60	,	,	PUNCT
taxlaw-2863	31	61	real	real	ADJ
taxlaw-2863	31	62	estate	estate	NOUN
taxlaw-2863	31	63	(	(	PUNCT
taxlaw-2863	31	64	hereinafter	hereinafter	NOUN
taxlaw-2863	31	65	“	"	PUNCT
taxlaw-2863	31	66	good	good	ADJ
taxlaw-2863	31	67	”	"	PUNCT
taxlaw-2863	31	68	assets).9	assets).9	VERB
taxlaw-2863	31	69	this	this	DET
taxlaw-2863	31	70	paper	paper	NOUN
taxlaw-2863	31	71	explores	explore	VERB
taxlaw-2863	31	72	the	the	DET
taxlaw-2863	31	73	origin	origin	NOUN
taxlaw-2863	31	74	and	and	CCONJ
taxlaw-2863	31	75	justification	justification	NOUN
taxlaw-2863	31	76	of	of	ADP
taxlaw-2863	31	77	the	the	DET
taxlaw-2863	31	78	“	"	PUNCT
taxlaw-2863	31	79	good	good	ADJ
taxlaw-2863	31	80	”	"	PUNCT
taxlaw-2863	31	81	income	income	NOUN
taxlaw-2863	31	82	and	and	CCONJ
taxlaw-2863	31	83	“	"	PUNCT
taxlaw-2863	31	84	good	good	ADJ
taxlaw-2863	31	85	”	"	PUNCT
taxlaw-2863	31	86	asset	asset	NOUN
taxlaw-2863	31	87	qualification	qualification	NOUN
taxlaw-2863	31	88	requirements	requirement	NOUN
taxlaw-2863	31	89	or	or	CCONJ
taxlaw-2863	31	90	“	"	PUNCT
taxlaw-2863	31	91	tests	test	NOUN
taxlaw-2863	31	92	.	.	PUNCT
taxlaw-2863	31	93	”	"	PUNCT
taxlaw-2863	32	1	the	the	DET
taxlaw-2863	32	2	tests	test	NOUN
taxlaw-2863	32	3	’	'	PUNCT
taxlaw-2863	32	4	complete	complete	ADJ
taxlaw-2863	32	5	dependence	dependence	NOUN
taxlaw-2863	32	6	on	on	ADP
taxlaw-2863	32	7	the	the	DET
taxlaw-2863	32	8	‘	'	PUNCT
taxlaw-2863	32	9	40	40	NUM
taxlaw-2863	32	10	act	act	NOUN
taxlaw-2863	32	11	to	to	PART
taxlaw-2863	32	12	classify	classify	VERB
taxlaw-2863	32	13	qualifying	qualify	VERB
taxlaw-2863	32	14	securities	security	NOUN
taxlaw-2863	32	15	can	can	AUX
taxlaw-2863	32	16	hinder	hinder	VERB
taxlaw-2863	32	17	the	the	DET
taxlaw-2863	32	18	service	service	NOUN
taxlaw-2863	32	19	’s	’s	PART
taxlaw-2863	32	20	ability	ability	NOUN
taxlaw-2863	32	21	to	to	PART
taxlaw-2863	32	22	adjust	adjust	VERB
taxlaw-2863	32	23	the	the	DET
taxlaw-2863	32	24	tax	tax	NOUN
taxlaw-2863	32	25	rules	rule	NOUN
taxlaw-2863	32	26	to	to	ADP
taxlaw-2863	32	27	technological	technological	ADJ
taxlaw-2863	32	28	advancements	advancement	NOUN
taxlaw-2863	32	29	.	.	PUNCT
taxlaw-2863	33	1	the	the	DET
taxlaw-2863	33	2	paradigm	paradigm	NOUN
taxlaw-2863	33	3	should	should	AUX
taxlaw-2863	33	4	be	be	AUX
taxlaw-2863	33	5	driven	drive	VERB
taxlaw-2863	33	6	by	by	ADP
taxlaw-2863	33	7	the	the	DET
taxlaw-2863	33	8	service	service	NOUN
taxlaw-2863	33	9	’s	’s	PART
taxlaw-2863	33	10	classification	classification	NOUN
taxlaw-2863	33	11	of	of	ADP
taxlaw-2863	33	12	securities	security	NOUN
taxlaw-2863	33	13	and	and	CCONJ
taxlaw-2863	33	14	other	other	ADJ
taxlaw-2863	33	15	income	income	NOUN
taxlaw-2863	33	16	and	and	CCONJ
taxlaw-2863	33	17	assets	asset	NOUN
taxlaw-2863	33	18	,	,	PUNCT
taxlaw-2863	33	19	wherein	wherein	SCONJ
taxlaw-2863	33	20	the	the	DET
taxlaw-2863	33	21	‘	'	PUNCT
taxlaw-2863	33	22	40	40	NUM
taxlaw-2863	33	23	act	act	NOUN
taxlaw-2863	33	24	supplements	supplement	NOUN
taxlaw-2863	33	25	the	the	DET
taxlaw-2863	33	26	code	code	NOUN
taxlaw-2863	33	27	’s	’s	PART
taxlaw-2863	33	28	ric	ric	PROPN
taxlaw-2863	33	29	and	and	CCONJ
taxlaw-2863	33	30	reit	reit	NOUN
taxlaw-2863	33	31	qualification	qualification	NOUN
taxlaw-2863	33	32	requirements	requirement	NOUN
taxlaw-2863	33	33	but	but	CCONJ
taxlaw-2863	33	34	does	do	AUX
taxlaw-2863	33	35	not	not	PART
taxlaw-2863	33	36	dictate	dictate	VERB
taxlaw-2863	33	37	them	they	PRON
taxlaw-2863	33	38	.	.	PUNCT
taxlaw-2863	34	1	as	as	ADP
taxlaw-2863	34	2	new	new	ADJ
taxlaw-2863	34	3	technologies	technology	NOUN
taxlaw-2863	34	4	manifest	manifest	ADJ
taxlaw-2863	34	5	,	,	PUNCT
taxlaw-2863	34	6	the	the	DET
taxlaw-2863	34	7	service	service	NOUN
taxlaw-2863	34	8	will	will	AUX
taxlaw-2863	34	9	be	be	AUX
taxlaw-2863	34	10	able	able	ADJ
taxlaw-2863	34	11	to	to	PART
taxlaw-2863	34	12	address	address	VERB
taxlaw-2863	34	13	them	they	PRON
taxlaw-2863	34	14	quickly	quickly	ADV
taxlaw-2863	34	15	,	,	PUNCT
taxlaw-2863	34	16	thereby	thereby	ADV
taxlaw-2863	34	17	fostering	foster	VERB
taxlaw-2863	34	18	investment	investment	NOUN
taxlaw-2863	34	19	in	in	ADP
taxlaw-2863	34	20	new	new	ADJ
taxlaw-2863	34	21	technologies	technology	NOUN
taxlaw-2863	34	22	without	without	ADP
taxlaw-2863	34	23	the	the	DET
taxlaw-2863	34	24	confusion	confusion	NOUN
taxlaw-2863	34	25	or	or	CCONJ
taxlaw-2863	34	26	abuse	abuse	NOUN
taxlaw-2863	34	27	attendant	attendant	NOUN
taxlaw-2863	34	28	when	when	SCONJ
taxlaw-2863	34	29	technological	technological	ADJ
taxlaw-2863	34	30	advancements	advancement	NOUN
taxlaw-2863	34	31	and	and	CCONJ
taxlaw-2863	34	32	the	the	DET
taxlaw-2863	34	33	tax	tax	NOUN
taxlaw-2863	34	34	code	code	NOUN
taxlaw-2863	34	35	collide.10	collide.10	NOUN
taxlaw-2863	34	36	1	1	NUM
taxlaw-2863	34	37	revenue	revenue	NOUN
taxlaw-2863	34	38	act	act	NOUN
taxlaw-2863	34	39	of	of	ADP
taxlaw-2863	34	40	1936	1936	NUM
taxlaw-2863	34	41	,	,	PUNCT
taxlaw-2863	34	42	pub	pub	NOUN
taxlaw-2863	34	43	.	.	PUNCT
taxlaw-2863	35	1	l.	l.	PROPN
taxlaw-2863	35	2	no	no	INTJ
taxlaw-2863	35	3	.	.	PUNCT
taxlaw-2863	36	1	74–740	74–740	NOUN
taxlaw-2863	36	2	,	,	PUNCT
taxlaw-2863	36	3	49	49	NUM
taxlaw-2863	36	4	stat	stat	NOUN
taxlaw-2863	36	5	.	.	PUNCT
taxlaw-2863	37	1	1648	1648	NUM
taxlaw-2863	37	2	,	,	PUNCT
taxlaw-2863	37	3	1669	1669	NUM
taxlaw-2863	37	4	(	(	PUNCT
taxlaw-2863	37	5	1936	1936	NUM
taxlaw-2863	37	6	)	)	PUNCT
taxlaw-2863	37	7	.	.	PUNCT
taxlaw-2863	38	1	oliver	oliver	PROPN
taxlaw-2863	38	2	burkeman	burkeman	PROPN
taxlaw-2863	38	3	,	,	PUNCT
taxlaw-2863	38	4	forty	forty	NUM
taxlaw-2863	38	5	years	year	NOUN
taxlaw-2863	38	6	of	of	ADP
taxlaw-2863	38	7	the	the	DET
taxlaw-2863	38	8	internet	internet	NOUN
taxlaw-2863	38	9	:	:	PUNCT
taxlaw-2863	38	10	how	how	SCONJ
taxlaw-2863	38	11	the	the	DET
taxlaw-2863	38	12	world	world	NOUN
taxlaw-2863	38	13	changed	change	VERB
taxlaw-2863	38	14	for	for	ADP
taxlaw-2863	38	15	ever	ever	ADV
taxlaw-2863	38	16	,	,	PUNCT
taxlaw-2863	38	17	the	the	DET
taxlaw-2863	38	18	guardian	guardian	NOUN
taxlaw-2863	38	19	(	(	PUNCT
taxlaw-2863	38	20	oct	oct	PROPN
taxlaw-2863	38	21	.	.	PROPN
taxlaw-2863	38	22	23	23	NUM
taxlaw-2863	38	23	,	,	PUNCT
taxlaw-2863	38	24	2009	2009	NUM
taxlaw-2863	38	25	)	)	PUNCT
taxlaw-2863	38	26	,	,	PUNCT
taxlaw-2863	38	27	https://www.theguardian.com/technology/2009/oct/23/internet-40-history-arpanet	https://www.theguardian.com/technology/2009/oct/23/internet-40-history-arpanet	PUNCT
taxlaw-2863	39	1	[	[	X
taxlaw-2863	39	2	https://perma.cc/h94wk4nh	https://perma.cc/h94wk4nh	NOUN
taxlaw-2863	39	3	]	]	X
taxlaw-2863	39	4	.	.	PUNCT
taxlaw-2863	39	5	2	2	NUM
taxlaw-2863	39	6	internal	internal	ADJ
taxlaw-2863	39	7	revenue	revenue	NOUN
taxlaw-2863	39	8	code	code	NOUN
taxlaw-2863	39	9	of	of	ADP
taxlaw-2863	39	10	1954	1954	NUM
taxlaw-2863	39	11	,	,	PUNCT
taxlaw-2863	39	12	pub	pub	NOUN
taxlaw-2863	39	13	.	.	PUNCT
taxlaw-2863	40	1	l.	l.	PROPN
taxlaw-2863	40	2	no	no	INTJ
taxlaw-2863	40	3	.	.	PUNCT
taxlaw-2863	41	1	83–591	83–591	PROPN
taxlaw-2863	41	2	,	,	PUNCT
taxlaw-2863	41	3	§	§	PROPN
taxlaw-2863	41	4	851	851	NUM
taxlaw-2863	41	5	,	,	PUNCT
taxlaw-2863	41	6	68a	68a	NOUN
taxlaw-2863	41	7	stat	stat	VERB
taxlaw-2863	41	8	.	.	PUNCT
taxlaw-2863	42	1	3	3	NUM
taxlaw-2863	42	2	,	,	PUNCT
taxlaw-2863	42	3	268	268	NUM
taxlaw-2863	42	4	(	(	PUNCT
taxlaw-2863	42	5	1954	1954	NUM
taxlaw-2863	42	6	)	)	PUNCT
taxlaw-2863	42	7	.	.	PUNCT
taxlaw-2863	43	1	3	3	NUM
taxlaw-2863	43	2	act	act	NOUN
taxlaw-2863	43	3	of	of	ADP
taxlaw-2863	43	4	sept	sept	PROPN
taxlaw-2863	43	5	.	.	PROPN
taxlaw-2863	43	6	14	14	NUM
taxlaw-2863	43	7	,	,	PUNCT
taxlaw-2863	43	8	1960	1960	NUM
taxlaw-2863	43	9	,	,	PUNCT
taxlaw-2863	43	10	pub	pub	NOUN
taxlaw-2863	43	11	.	.	PUNCT
taxlaw-2863	44	1	l.	l.	PROPN
taxlaw-2863	44	2	no	no	INTJ
taxlaw-2863	44	3	.	.	PUNCT
taxlaw-2863	45	1	86–779	86–779	PROPN
taxlaw-2863	45	2	,	,	PUNCT
taxlaw-2863	45	3	§	§	PROPN
taxlaw-2863	45	4	10(a	10(a	NUM
taxlaw-2863	45	5	)	)	PUNCT
taxlaw-2863	45	6	,	,	PUNCT
taxlaw-2863	45	7	74	74	NUM
taxlaw-2863	45	8	stat	stat	NOUN
taxlaw-2863	45	9	.	.	PUNCT
taxlaw-2863	46	1	998	998	NUM
taxlaw-2863	46	2	,	,	PUNCT
taxlaw-2863	46	3	1004	1004	NUM
taxlaw-2863	46	4	(	(	PUNCT
taxlaw-2863	46	5	1960	1960	NUM
taxlaw-2863	46	6	)	)	PUNCT
taxlaw-2863	46	7	.	.	PUNCT
taxlaw-2863	47	1	4	4	NUM
taxlaw-2863	47	2	i.r.s	i.r.	NOUN
taxlaw-2863	47	3	.	.	PUNCT
taxlaw-2863	48	1	notice	notice	VERB
taxlaw-2863	48	2	2014	2014	NUM
taxlaw-2863	48	3	-	-	SYM
taxlaw-2863	48	4	21	21	NUM
taxlaw-2863	48	5	,	,	PUNCT
taxlaw-2863	48	6	2014	2014	NUM
taxlaw-2863	48	7	-	-	SYM
taxlaw-2863	48	8	16	16	NUM
taxlaw-2863	48	9	c.b	c.b	PROPN
taxlaw-2863	48	10	.	.	PROPN
taxlaw-2863	48	11	938	938	NUM
taxlaw-2863	48	12	,	,	PUNCT
taxlaw-2863	48	13	938	938	NUM
taxlaw-2863	48	14	.	.	NOUN
taxlaw-2863	48	15	5	5	NUM
taxlaw-2863	48	16	in	in	ADP
taxlaw-2863	48	17	re	re	NOUN
taxlaw-2863	48	18	coinflip	coinflip	PROPN
taxlaw-2863	48	19	,	,	PUNCT
taxlaw-2863	48	20	inc	inc	PROPN
taxlaw-2863	48	21	.	.	PROPN
taxlaw-2863	48	22	,	,	PUNCT
taxlaw-2863	48	23	cftc	cftc	PROPN
taxlaw-2863	48	24	no	no	PROPN
taxlaw-2863	48	25	.	.	PROPN
taxlaw-2863	49	1	15	15	NUM
taxlaw-2863	49	2	-	-	SYM
taxlaw-2863	49	3	29	29	NUM
taxlaw-2863	49	4	,	,	PUNCT
taxlaw-2863	49	5	2015	2015	NUM
taxlaw-2863	49	6	wl	wl	NOUN
taxlaw-2863	49	7	5535736	5535736	NUM
taxlaw-2863	49	8	(	(	PUNCT
taxlaw-2863	49	9	sept	sept	PROPN
taxlaw-2863	49	10	.	.	PROPN
taxlaw-2863	49	11	17	17	NUM
taxlaw-2863	49	12	,	,	PUNCT
taxlaw-2863	49	13	2015	2015	NUM
taxlaw-2863	49	14	)	)	PUNCT
taxlaw-2863	49	15	.	.	PUNCT
taxlaw-2863	50	1	6	6	NUM
taxlaw-2863	50	2	sec	sec	PROPN
taxlaw-2863	50	3	v.	v.	ADP
taxlaw-2863	50	4	shavers	shaver	NOUN
taxlaw-2863	50	5	,	,	PUNCT
taxlaw-2863	50	6	no	no	INTJ
taxlaw-2863	50	7	.	.	NOUN
taxlaw-2863	50	8	13	13	NUM
taxlaw-2863	50	9	-	-	SYM
taxlaw-2863	50	10	416	416	NUM
taxlaw-2863	50	11	,	,	PUNCT
taxlaw-2863	50	12	2013	2013	NUM
taxlaw-2863	50	13	u.s	u.s	PROPN
taxlaw-2863	50	14	.	.	PROPN
taxlaw-2863	50	15	dist	dist	PROPN
taxlaw-2863	50	16	.	.	PUNCT
taxlaw-2863	51	1	lexis	lexis	NOUN
taxlaw-2863	51	2	110018	110018	NUM
taxlaw-2863	51	3	,	,	PUNCT
taxlaw-2863	51	4	at	at	ADP
taxlaw-2863	51	5	*	*	NOUN
taxlaw-2863	51	6	5	5	NUM
taxlaw-2863	51	7	(	(	PUNCT
taxlaw-2863	51	8	e.d	e.d	PROPN
taxlaw-2863	51	9	.	.	PROPN
taxlaw-2863	51	10	tex	tex	PROPN
taxlaw-2863	51	11	.	.	PUNCT
taxlaw-2863	51	12	aug	aug	PROPN
taxlaw-2863	51	13	.	.	PROPN
taxlaw-2863	51	14	6	6	NUM
taxlaw-2863	51	15	,	,	PUNCT
taxlaw-2863	51	16	2013	2013	NUM
taxlaw-2863	51	17	)	)	PUNCT
taxlaw-2863	52	1	(	(	PUNCT
taxlaw-2863	52	2	finding	find	VERB
taxlaw-2863	52	3	that	that	SCONJ
taxlaw-2863	52	4	“	"	PUNCT
taxlaw-2863	52	5	bitcoin	bitcoin	NOUN
taxlaw-2863	52	6	is	be	AUX
taxlaw-2863	52	7	a	a	DET
taxlaw-2863	52	8	currency	currency	NOUN
taxlaw-2863	52	9	or	or	CCONJ
taxlaw-2863	52	10	form	form	NOUN
taxlaw-2863	52	11	of	of	ADP
taxlaw-2863	52	12	money	money	NOUN
taxlaw-2863	52	13	.	.	PUNCT
taxlaw-2863	52	14	”	"	PUNCT
taxlaw-2863	52	15	)	)	PUNCT
taxlaw-2863	52	16	.	.	PUNCT
taxlaw-2863	53	1	7	7	NUM
taxlaw-2863	53	2	jeffrey	jeffrey	PROPN
taxlaw-2863	53	3	e.	e.	PROPN
taxlaw-2863	53	4	alberts	alberts	PROPN
taxlaw-2863	53	5	&	&	CCONJ
taxlaw-2863	53	6	bertrand	bertrand	PROPN
taxlaw-2863	53	7	fry	fry	PROPN
taxlaw-2863	53	8	,	,	PUNCT
taxlaw-2863	53	9	is	be	AUX
taxlaw-2863	53	10	bitcoin	bitcoin	VERB
taxlaw-2863	53	11	a	a	DET
taxlaw-2863	53	12	security	security	NOUN
taxlaw-2863	53	13	?	?	PUNCT
taxlaw-2863	53	14	,	,	PUNCT
taxlaw-2863	53	15	21	21	NUM
taxlaw-2863	53	16	b.u	b.u	PROPN
taxlaw-2863	53	17	.	.	PUNCT
taxlaw-2863	53	18	j.	j.	PROPN
taxlaw-2863	53	19	sci	sci	PROPN
taxlaw-2863	53	20	.	.	PROPN
taxlaw-2863	53	21	&	&	CCONJ
taxlaw-2863	53	22	tech	tech	PROPN
taxlaw-2863	53	23	.	.	PUNCT
taxlaw-2863	54	1	l.	l.	PROPN
taxlaw-2863	54	2	1	1	NUM
taxlaw-2863	54	3	,	,	PUNCT
taxlaw-2863	54	4	2	2	NUM
taxlaw-2863	54	5	(	(	PUNCT
taxlaw-2863	54	6	2015	2015	NUM
taxlaw-2863	54	7	)	)	PUNCT
taxlaw-2863	54	8	.	.	PUNCT
taxlaw-2863	55	1	8	8	NUM
taxlaw-2863	55	2	i.r.c	i.r.c	NOUN
taxlaw-2863	55	3	.	.	PUNCT
taxlaw-2863	56	1	§	§	PROPN
taxlaw-2863	56	2	§	§	PROPN
taxlaw-2863	56	3	851(b)(2	851(b)(2	NUM
taxlaw-2863	56	4	)	)	PUNCT
taxlaw-2863	56	5	,	,	PUNCT
taxlaw-2863	56	6	856(c)(2	856(c)(2	NUM
taxlaw-2863	56	7	)	)	PUNCT
taxlaw-2863	56	8	and	and	CCONJ
taxlaw-2863	56	9	(	(	PUNCT
taxlaw-2863	56	10	3	3	NUM
taxlaw-2863	56	11	)	)	PUNCT
taxlaw-2863	56	12	.	.	PUNCT
taxlaw-2863	57	1	9	9	NUM
taxlaw-2863	57	2	i.r.c	i.r.c	NOUN
taxlaw-2863	57	3	.	.	PUNCT
taxlaw-2863	58	1	§	§	PROPN
taxlaw-2863	58	2	§	§	PROPN
taxlaw-2863	58	3	851(b)(3	851(b)(3	NOUN
taxlaw-2863	58	4	)	)	PUNCT
taxlaw-2863	58	5	,	,	PUNCT
taxlaw-2863	58	6	856(c)(4	856(c)(4	NUM
taxlaw-2863	58	7	)	)	PUNCT
taxlaw-2863	58	8	.	.	PUNCT
taxlaw-2863	59	1	10	10	NUM
taxlaw-2863	59	2	see	see	VERB
taxlaw-2863	59	3	,	,	PUNCT
taxlaw-2863	59	4	e.g.	e.g.	ADV
taxlaw-2863	59	5	,	,	PUNCT
taxlaw-2863	59	6	harvey	harvey	PROPN
taxlaw-2863	59	7	j.	j.	PROPN
taxlaw-2863	59	8	shulman	shulman	PROPN
taxlaw-2863	59	9	,	,	PUNCT
taxlaw-2863	59	10	our	our	PRON
taxlaw-2863	59	11	low	low	ADJ
taxlaw-2863	59	12	-	-	PUNCT
taxlaw-2863	59	13	tech	tech	NOUN
taxlaw-2863	59	14	tax	tax	NOUN
taxlaw-2863	59	15	code	code	NOUN
taxlaw-2863	59	16	,	,	PUNCT
taxlaw-2863	59	17	the	the	DET
taxlaw-2863	59	18	wall	wall	PROPN
taxlaw-2863	59	19	street	street	PROPN
taxlaw-2863	59	20	j.	j.	PROPN
taxlaw-2863	59	21	,	,	PUNCT
taxlaw-2863	59	22	feb	feb	PROPN
taxlaw-2863	59	23	.	.	PROPN
taxlaw-2863	59	24	21	21	NUM
taxlaw-2863	59	25	,	,	PUNCT
taxlaw-2863	59	26	2010	2010	NUM
taxlaw-2863	59	27	,	,	PUNCT
taxlaw-2863	59	28	at	at	ADP
taxlaw-2863	59	29	wk8	wk8	NOUN
taxlaw-2863	59	30	;	;	PUNCT
taxlaw-2863	59	31	news	news	NOUN
taxlaw-2863	59	32	release	release	NOUN
taxlaw-2863	59	33	,	,	PUNCT
taxlaw-2863	59	34	information	information	NOUN
taxlaw-2863	59	35	technology	technology	NOUN
taxlaw-2863	59	36	industry	industry	NOUN
taxlaw-2863	59	37	council	council	NOUN
taxlaw-2863	59	38	,	,	PUNCT
taxlaw-2863	59	39	after	after	ADP
taxlaw-2863	59	40	e.u	e.u	PROPN
taxlaw-2863	59	41	.	.	PROPN
taxlaw-2863	59	42	tax	tax	NOUN
taxlaw-2863	59	43	proposal	proposal	NOUN
taxlaw-2863	59	44	,	,	PUNCT
taxlaw-2863	59	45	tech	tech	NOUN
taxlaw-2863	59	46	industry	industry	NOUN
taxlaw-2863	59	47	calls	call	VERB
taxlaw-2863	59	48	for	for	ADP
taxlaw-2863	59	49	modernization	modernization	NOUN
taxlaw-2863	59	50	of	of	ADP
taxlaw-2863	59	51	u.s	u.s	PROPN
taxlaw-2863	59	52	.	.	PROPN
taxlaw-2863	59	53	tax	tax	PROPN
taxlaw-2863	59	54	code	code	PROPN
taxlaw-2863	59	55	(	(	PUNCT
taxlaw-2863	59	56	sept	sept	PROPN
taxlaw-2863	59	57	.	.	PROPN
taxlaw-2863	59	58	21	21	NUM
taxlaw-2863	59	59	,	,	PUNCT
taxlaw-2863	59	60	2017	2017	NUM
taxlaw-2863	59	61	)	)	PUNCT
taxlaw-2863	59	62	,	,	PUNCT
taxlaw-2863	59	63	https://www.itic.org/news-events/news	https://www.itic.org/news-events/news	PROPN
taxlaw-2863	59	64	232	232	NUM
taxlaw-2863	59	65	columbia	columbia	PROPN
taxlaw-2863	59	66	journal	journal	PROPN
taxlaw-2863	59	67	of	of	ADP
taxlaw-2863	59	68	tax	tax	NOUN
taxlaw-2863	59	69	law	law	NOUN
taxlaw-2863	59	70	[	[	X
taxlaw-2863	59	71	vol.9:229	vol.9:229	PROPN
taxlaw-2863	59	72	ii	ii	PROPN
taxlaw-2863	59	73	.	.	PUNCT
taxlaw-2863	60	1	background	background	NOUN
taxlaw-2863	60	2	this	this	DET
taxlaw-2863	60	3	section	section	NOUN
taxlaw-2863	60	4	describes	describe	VERB
taxlaw-2863	60	5	what	what	PRON
taxlaw-2863	60	6	virtual	virtual	ADJ
taxlaw-2863	60	7	currency	currency	NOUN
taxlaw-2863	60	8	is	be	AUX
taxlaw-2863	60	9	and	and	CCONJ
taxlaw-2863	60	10	how	how	SCONJ
taxlaw-2863	60	11	investors	investor	NOUN
taxlaw-2863	60	12	use	use	VERB
taxlaw-2863	60	13	it	it	PRON
taxlaw-2863	60	14	.	.	PUNCT
taxlaw-2863	61	1	it	it	PRON
taxlaw-2863	61	2	also	also	ADV
taxlaw-2863	61	3	provides	provide	VERB
taxlaw-2863	61	4	a	a	DET
taxlaw-2863	61	5	brief	brief	ADJ
taxlaw-2863	61	6	overview	overview	NOUN
taxlaw-2863	61	7	of	of	ADP
taxlaw-2863	61	8	the	the	DET
taxlaw-2863	61	9	ric	ric	ADJ
taxlaw-2863	61	10	and	and	CCONJ
taxlaw-2863	61	11	reit	reit	NOUN
taxlaw-2863	61	12	qualification	qualification	NOUN
taxlaw-2863	61	13	requirements	requirement	NOUN
taxlaw-2863	61	14	.	.	PUNCT
taxlaw-2863	62	1	a.	a.	PROPN
taxlaw-2863	62	2	virtual	virtual	PROPN
taxlaw-2863	62	3	currency	currency	NOUN
taxlaw-2863	62	4	virtual	virtual	ADJ
taxlaw-2863	62	5	currency	currency	NOUN
taxlaw-2863	62	6	(	(	PUNCT
taxlaw-2863	62	7	also	also	ADV
taxlaw-2863	62	8	called	call	VERB
taxlaw-2863	62	9	digital	digital	ADJ
taxlaw-2863	62	10	currency	currency	NOUN
taxlaw-2863	62	11	or	or	CCONJ
taxlaw-2863	62	12	cryptocurrency	cryptocurrency	NOUN
taxlaw-2863	62	13	)	)	PUNCT
taxlaw-2863	62	14	is	be	AUX
taxlaw-2863	62	15	an	an	DET
taxlaw-2863	62	16	online	online	ADV
taxlaw-2863	62	17	token	token	NOUN
taxlaw-2863	62	18	designed	design	VERB
taxlaw-2863	62	19	to	to	PART
taxlaw-2863	62	20	function	function	VERB
taxlaw-2863	62	21	as	as	ADP
taxlaw-2863	62	22	a	a	DET
taxlaw-2863	62	23	unit	unit	NOUN
taxlaw-2863	62	24	of	of	ADP
taxlaw-2863	62	25	value	value	NOUN
taxlaw-2863	62	26	or	or	CCONJ
taxlaw-2863	62	27	vehicle	vehicle	NOUN
taxlaw-2863	62	28	for	for	ADP
taxlaw-2863	62	29	exchange	exchange	NOUN
taxlaw-2863	62	30	.	.	PUNCT
taxlaw-2863	63	1	although	although	SCONJ
taxlaw-2863	63	2	digital	digital	ADJ
taxlaw-2863	63	3	currency	currency	NOUN
taxlaw-2863	63	4	has	have	AUX
taxlaw-2863	63	5	been	be	AUX
taxlaw-2863	63	6	discussed	discuss	VERB
taxlaw-2863	63	7	in	in	ADP
taxlaw-2863	63	8	anti	anti	ADJ
taxlaw-2863	63	9	-	-	ADJ
taxlaw-2863	63	10	regulation	regulation	ADJ
taxlaw-2863	63	11	circles	circle	NOUN
taxlaw-2863	63	12	since	since	SCONJ
taxlaw-2863	63	13	the	the	DET
taxlaw-2863	63	14	inception	inception	NOUN
taxlaw-2863	63	15	of	of	ADP
taxlaw-2863	63	16	the	the	DET
taxlaw-2863	63	17	internet,11	internet,11	NOUN
taxlaw-2863	63	18	digital	digital	ADJ
taxlaw-2863	63	19	currencies	currency	NOUN
taxlaw-2863	63	20	emerged	emerge	VERB
taxlaw-2863	63	21	in	in	ADP
taxlaw-2863	63	22	the	the	DET
taxlaw-2863	63	23	mid-2000s	mid-2000s	PROPN
taxlaw-2863	63	24	as	as	ADP
taxlaw-2863	63	25	a	a	DET
taxlaw-2863	63	26	closed	closed	ADJ
taxlaw-2863	63	27	-	-	PUNCT
taxlaw-2863	63	28	flow	flow	NOUN
taxlaw-2863	63	29	trading	trading	NOUN
taxlaw-2863	63	30	mechanism	mechanism	NOUN
taxlaw-2863	63	31	in	in	ADP
taxlaw-2863	63	32	the	the	DET
taxlaw-2863	63	33	context	context	NOUN
taxlaw-2863	63	34	of	of	ADP
taxlaw-2863	63	35	online	online	ADJ
taxlaw-2863	63	36	,	,	PUNCT
taxlaw-2863	63	37	virtual	virtual	ADJ
taxlaw-2863	63	38	world	world	NOUN
taxlaw-2863	63	39	,	,	PUNCT
taxlaw-2863	63	40	role	role	NOUN
taxlaw-2863	63	41	-	-	PUNCT
taxlaw-2863	63	42	playing	playing	NOUN
taxlaw-2863	63	43	games.12	games.12	NOUN
taxlaw-2863	63	44	the	the	DET
taxlaw-2863	63	45	money	money	NOUN
taxlaw-2863	63	46	was	be	AUX
taxlaw-2863	63	47	not	not	PART
taxlaw-2863	63	48	real	real	ADJ
taxlaw-2863	63	49	,	,	PUNCT
taxlaw-2863	63	50	but	but	CCONJ
taxlaw-2863	63	51	the	the	DET
taxlaw-2863	63	52	exchanges	exchange	NOUN
taxlaw-2863	63	53	had	have	VERB
taxlaw-2863	63	54	real	real	ADJ
taxlaw-2863	63	55	-	-	PUNCT
taxlaw-2863	63	56	world	world	NOUN
taxlaw-2863	63	57	value	value	NOUN
taxlaw-2863	63	58	to	to	ADP
taxlaw-2863	63	59	serious	serious	ADJ
taxlaw-2863	63	60	players	player	NOUN
taxlaw-2863	63	61	in	in	ADP
taxlaw-2863	63	62	these	these	DET
taxlaw-2863	63	63	virtual	virtual	ADJ
taxlaw-2863	63	64	worlds	world	NOUN
taxlaw-2863	63	65	.	.	PUNCT
taxlaw-2863	64	1	sales	sale	NOUN
taxlaw-2863	64	2	of	of	ADP
taxlaw-2863	64	3	virtual	virtual	ADJ
taxlaw-2863	64	4	currency	currency	NOUN
taxlaw-2863	64	5	for	for	ADP
taxlaw-2863	64	6	cash	cash	NOUN
taxlaw-2863	64	7	emerged	emerge	VERB
taxlaw-2863	64	8	as	as	ADP
taxlaw-2863	64	9	a	a	DET
taxlaw-2863	64	10	lucrative	lucrative	ADJ
taxlaw-2863	64	11	(	(	PUNCT
taxlaw-2863	64	12	albeit	albeit	SCONJ
taxlaw-2863	64	13	illicit	illicit	ADJ
taxlaw-2863	64	14	)	)	PUNCT
taxlaw-2863	64	15	way	way	NOUN
taxlaw-2863	64	16	for	for	SCONJ
taxlaw-2863	64	17	players	player	NOUN
taxlaw-2863	64	18	to	to	PART
taxlaw-2863	64	19	gain	gain	VERB
taxlaw-2863	64	20	an	an	DET
taxlaw-2863	64	21	in	in	ADP
taxlaw-2863	64	22	-	-	PUNCT
taxlaw-2863	64	23	game	game	NOUN
taxlaw-2863	64	24	advantage	advantage	NOUN
taxlaw-2863	64	25	,	,	PUNCT
taxlaw-2863	64	26	while	while	SCONJ
taxlaw-2863	64	27	others	other	NOUN
taxlaw-2863	64	28	seized	seize	VERB
taxlaw-2863	64	29	the	the	DET
taxlaw-2863	64	30	opportunity	opportunity	NOUN
taxlaw-2863	64	31	to	to	PART
taxlaw-2863	64	32	line	line	VERB
taxlaw-2863	64	33	their	their	PRON
taxlaw-2863	64	34	pockets	pocket	NOUN
taxlaw-2863	64	35	with	with	ADP
taxlaw-2863	64	36	real	real	ADJ
taxlaw-2863	64	37	currency	currency	NOUN
taxlaw-2863	64	38	,	,	PUNCT
taxlaw-2863	64	39	tax	tax	NOUN
taxlaw-2863	64	40	-	-	PUNCT
taxlaw-2863	64	41	free.13	free.13	NOUN
taxlaw-2863	64	42	as	as	ADP
taxlaw-2863	64	43	virtual	virtual	ADJ
taxlaw-2863	64	44	currency	currency	NOUN
taxlaw-2863	64	45	and	and	CCONJ
taxlaw-2863	64	46	real	real	ADJ
taxlaw-2863	64	47	-	-	PUNCT
taxlaw-2863	64	48	world	world	NOUN
taxlaw-2863	64	49	currency	currency	NOUN
taxlaw-2863	64	50	mixed	mix	VERB
taxlaw-2863	64	51	,	,	PUNCT
taxlaw-2863	64	52	businesses	business	NOUN
taxlaw-2863	64	53	seized	seize	VERB
taxlaw-2863	64	54	the	the	DET
taxlaw-2863	64	55	opportunity	opportunity	NOUN
taxlaw-2863	64	56	to	to	PART
taxlaw-2863	64	57	accept	accept	VERB
taxlaw-2863	64	58	this	this	DET
taxlaw-2863	64	59	highly	highly	ADV
taxlaw-2863	64	60	popular	popular	ADJ
taxlaw-2863	64	61	yet	yet	ADV
taxlaw-2863	64	62	unregulated	unregulated	ADJ
taxlaw-2863	64	63	currency	currency	NOUN
taxlaw-2863	64	64	.	.	PUNCT
taxlaw-2863	65	1	14	14	NUM
taxlaw-2863	65	2	before	before	ADP
taxlaw-2863	65	3	long	long	ADV
taxlaw-2863	65	4	,	,	PUNCT
taxlaw-2863	65	5	reality	reality	NOUN
taxlaw-2863	65	6	’s	’s	NOUN
taxlaw-2863	65	7	first	first	ADJ
taxlaw-2863	65	8	standalone	standalone	NOUN
taxlaw-2863	65	9	,	,	PUNCT
taxlaw-2863	65	10	open	open	ADJ
taxlaw-2863	65	11	-	-	PUNCT
taxlaw-2863	65	12	flow	flow	NOUN
taxlaw-2863	65	13	virtual	virtual	ADJ
taxlaw-2863	65	14	currency	currency	NOUN
taxlaw-2863	65	15	—	—	PUNCT
taxlaw-2863	65	16	bitcoin15	bitcoin15	NOUN
taxlaw-2863	65	17	—	—	PUNCT
taxlaw-2863	65	18	became	become	VERB
taxlaw-2863	65	19	available	available	ADJ
taxlaw-2863	65	20	to	to	ADP
taxlaw-2863	65	21	the	the	DET
taxlaw-2863	65	22	public.16	public.16	PROPN
taxlaw-2863	65	23	shortly	shortly	ADV
taxlaw-2863	65	24	thereafter	thereafter	ADV
taxlaw-2863	65	25	,	,	PUNCT
taxlaw-2863	65	26	multiple	multiple	ADJ
taxlaw-2863	65	27	new	new	ADJ
taxlaw-2863	65	28	digital	digital	ADJ
taxlaw-2863	65	29	currencies	currency	NOUN
taxlaw-2863	65	30	emerged	emerge	VERB
taxlaw-2863	65	31	.	.	PUNCT
taxlaw-2863	66	1	currently	currently	ADV
taxlaw-2863	66	2	,	,	PUNCT
taxlaw-2863	66	3	there	there	PRON
taxlaw-2863	66	4	are	be	VERB
taxlaw-2863	66	5	seven	seven	NUM
taxlaw-2863	66	6	different	different	ADJ
taxlaw-2863	66	7	virtual	virtual	ADJ
taxlaw-2863	66	8	currencies	currency	NOUN
taxlaw-2863	66	9	of	of	ADP
taxlaw-2863	66	10	prominence	prominence	NOUN
taxlaw-2863	66	11	,	,	PUNCT
taxlaw-2863	66	12	including	include	VERB
taxlaw-2863	66	13	bitcoin	bitcoin	NOUN
taxlaw-2863	66	14	,	,	PUNCT
taxlaw-2863	66	15	litecoin	litecoin	ADJ
taxlaw-2863	66	16	,	,	PUNCT
taxlaw-2863	66	17	ethereum	ethereum	NOUN
taxlaw-2863	66	18	,	,	PUNCT
taxlaw-2863	66	19	zcash	zcash	NOUN
taxlaw-2863	66	20	,	,	PUNCT
taxlaw-2863	66	21	dash	dash	NOUN
taxlaw-2863	66	22	,	,	PUNCT
taxlaw-2863	66	23	ripple	ripple	NOUN
taxlaw-2863	66	24	,	,	PUNCT
taxlaw-2863	66	25	and	and	CCONJ
taxlaw-2863	66	26	monero.17	monero.17	PROPN
taxlaw-2863	66	27	as	as	ADP
taxlaw-2863	66	28	of	of	ADP
taxlaw-2863	66	29	april	april	PROPN
taxlaw-2863	66	30	2018	2018	NUM
taxlaw-2863	66	31	,	,	PUNCT
taxlaw-2863	66	32	there	there	PRON
taxlaw-2863	66	33	were	be	VERB
taxlaw-2863	66	34	over	over	ADP
taxlaw-2863	66	35	1,500	1,500	NUM
taxlaw-2863	66	36	virtual	virtual	ADJ
taxlaw-2863	66	37	currencies	currency	NOUN
taxlaw-2863	66	38	available	available	ADJ
taxlaw-2863	66	39	to	to	ADP
taxlaw-2863	66	40	the	the	DET
taxlaw-2863	66	41	public	public	NOUN
taxlaw-2863	66	42	,	,	PUNCT
taxlaw-2863	66	43	doubling	double	VERB
taxlaw-2863	66	44	the	the	DET
taxlaw-2863	66	45	number	number	NOUN
taxlaw-2863	66	46	of	of	ADP
taxlaw-2863	66	47	currencies	currency	NOUN
taxlaw-2863	66	48	available	available	ADJ
taxlaw-2863	66	49	one	one	NUM
taxlaw-2863	66	50	year	year	NOUN
taxlaw-2863	66	51	releases	release	NOUN
taxlaw-2863	66	52	/	/	SYM
taxlaw-2863	66	53	after	after	ADP
taxlaw-2863	66	54	-	-	PUNCT
taxlaw-2863	66	55	e	e	NOUN
taxlaw-2863	66	56	-	-	NOUN
taxlaw-2863	66	57	u	u	ADJ
taxlaw-2863	66	58	-	-	NOUN
taxlaw-2863	66	59	tax	tax	NOUN
taxlaw-2863	66	60	-	-	PUNCT
taxlaw-2863	66	61	proposal	proposal	NOUN
taxlaw-2863	66	62	-	-	PUNCT
taxlaw-2863	66	63	tech	tech	NOUN
taxlaw-2863	66	64	-	-	PUNCT
taxlaw-2863	66	65	industry	industry	NOUN
taxlaw-2863	66	66	-	-	PUNCT
taxlaw-2863	66	67	calls	call	NOUN
taxlaw-2863	66	68	-	-	PUNCT
taxlaw-2863	66	69	for	for	ADP
taxlaw-2863	66	70	-	-	PUNCT
taxlaw-2863	66	71	modernization	modernization	NOUN
taxlaw-2863	66	72	-	-	PUNCT
taxlaw-2863	66	73	of	of	ADP
taxlaw-2863	66	74	-	-	PUNCT
taxlaw-2863	66	75	u	u	NOUN
taxlaw-2863	66	76	-	-	ADJ
taxlaw-2863	66	77	s	s	NOUN
taxlaw-2863	66	78	-	-	PUNCT
taxlaw-2863	66	79	tax	tax	NOUN
taxlaw-2863	66	80	-	-	PUNCT
taxlaw-2863	66	81	code	code	NOUN
taxlaw-2863	66	82	[	[	X
taxlaw-2863	66	83	https://perma.cc/223qzpln	https://perma.cc/223qzpln	PROPN
taxlaw-2863	66	84	]	]	X
taxlaw-2863	66	85	.	.	PUNCT
taxlaw-2863	67	1	11	11	NUM
taxlaw-2863	67	2	nicolas	nicolas	PROPN
taxlaw-2863	67	3	wenker	wenker	NOUN
taxlaw-2863	67	4	,	,	PUNCT
taxlaw-2863	67	5	online	online	ADJ
taxlaw-2863	67	6	currencies	currency	NOUN
taxlaw-2863	67	7	,	,	PUNCT
taxlaw-2863	67	8	real	real	ADJ
taxlaw-2863	67	9	-	-	PUNCT
taxlaw-2863	67	10	world	world	NOUN
taxlaw-2863	67	11	chaos	chaos	NOUN
taxlaw-2863	67	12	:	:	PUNCT
taxlaw-2863	67	13	the	the	DET
taxlaw-2863	67	14	struggle	struggle	NOUN
taxlaw-2863	67	15	to	to	PART
taxlaw-2863	67	16	regulate	regulate	VERB
taxlaw-2863	67	17	the	the	DET
taxlaw-2863	67	18	rise	rise	NOUN
taxlaw-2863	67	19	of	of	ADP
taxlaw-2863	67	20	bitcoin	bitcoin	NOUN
taxlaw-2863	67	21	,	,	PUNCT
taxlaw-2863	67	22	19	19	NUM
taxlaw-2863	67	23	tex	tex	PROPN
taxlaw-2863	67	24	.	.	PROPN
taxlaw-2863	67	25	rev	rev	PROPN
taxlaw-2863	67	26	.	.	PROPN
taxlaw-2863	67	27	l.	l.	PROPN
taxlaw-2863	67	28	&	&	CCONJ
taxlaw-2863	67	29	pol	pol	PROPN
taxlaw-2863	67	30	.	.	PUNCT
taxlaw-2863	68	1	145	145	NUM
taxlaw-2863	68	2	,	,	PUNCT
taxlaw-2863	68	3	147	147	NUM
taxlaw-2863	68	4	-	-	SYM
taxlaw-2863	68	5	49	49	NUM
taxlaw-2863	68	6	(	(	PUNCT
taxlaw-2863	68	7	2016	2016	NUM
taxlaw-2863	68	8	)	)	PUNCT
taxlaw-2863	68	9	.	.	PUNCT
taxlaw-2863	69	1	12	12	NUM
taxlaw-2863	69	2	see	see	NOUN
taxlaw-2863	69	3	,	,	PUNCT
taxlaw-2863	69	4	e.g.	e.g.	ADV
taxlaw-2863	69	5	,	,	PUNCT
taxlaw-2863	69	6	geforce	geforce	NOUN
taxlaw-2863	69	7	,	,	PUNCT
taxlaw-2863	69	8	description	description	NOUN
taxlaw-2863	69	9	,	,	PUNCT
taxlaw-2863	69	10	https://www.geforce.com/games-applications/pc-games/worldof-warcraft/description	https://www.geforce.com/games-applications/pc-games/worldof-warcraft/description	NOUN
taxlaw-2863	69	11	(	(	PUNCT
taxlaw-2863	69	12	last	last	ADV
taxlaw-2863	69	13	visited	visit	VERB
taxlaw-2863	69	14	feb	feb	PROPN
taxlaw-2863	69	15	.	.	PROPN
taxlaw-2863	69	16	9	9	NUM
taxlaw-2863	69	17	,	,	PUNCT
taxlaw-2863	69	18	2018	2018	NUM
taxlaw-2863	69	19	)	)	PUNCT
taxlaw-2863	70	1	[	[	X
taxlaw-2863	70	2	https://perma.cc/p8j2-npkm	https://perma.cc/p8j2-npkm	NOUN
taxlaw-2863	70	3	]	]	PUNCT
taxlaw-2863	70	4	(	(	PUNCT
taxlaw-2863	70	5	“	"	PUNCT
taxlaw-2863	70	6	world	world	NOUN
taxlaw-2863	70	7	of	of	ADP
taxlaw-2863	70	8	warcraft	warcraft	NOUN
taxlaw-2863	70	9	®	®	NOUN
taxlaw-2863	70	10	is	be	AUX
taxlaw-2863	70	11	an	an	DET
taxlaw-2863	70	12	online	online	ADJ
taxlaw-2863	70	13	role	role	NOUN
taxlaw-2863	70	14	-	-	PUNCT
taxlaw-2863	70	15	playing	play	VERB
taxlaw-2863	70	16	experience	experience	NOUN
taxlaw-2863	70	17	set	set	VERB
taxlaw-2863	70	18	in	in	ADP
taxlaw-2863	70	19	the	the	DET
taxlaw-2863	70	20	award	award	NOUN
taxlaw-2863	70	21	-	-	PUNCT
taxlaw-2863	70	22	winning	win	VERB
taxlaw-2863	70	23	warcraft	warcraft	NOUN
taxlaw-2863	70	24	universe	universe	NOUN
taxlaw-2863	70	25	.	.	PUNCT
taxlaw-2863	70	26	”	"	PUNCT
taxlaw-2863	70	27	)	)	PUNCT
taxlaw-2863	70	28	;	;	PUNCT
taxlaw-2863	70	29	linden	linden	PROPN
taxlaw-2863	70	30	labs	labs	PROPN
taxlaw-2863	70	31	,	,	PUNCT
taxlaw-2863	70	32	about	about	ADP
taxlaw-2863	70	33	linden	linden	PROPN
taxlaw-2863	70	34	lab	lab	NOUN
taxlaw-2863	70	35	,	,	PUNCT
taxlaw-2863	70	36	https://www.lindenlab.com/about	https://www.lindenlab.com/about	PRON
taxlaw-2863	70	37	(	(	PUNCT
taxlaw-2863	70	38	last	last	ADV
taxlaw-2863	70	39	visited	visit	VERB
taxlaw-2863	70	40	feb	feb	PROPN
taxlaw-2863	70	41	.	.	PROPN
taxlaw-2863	70	42	9	9	NUM
taxlaw-2863	70	43	,	,	PUNCT
taxlaw-2863	70	44	2018	2018	NUM
taxlaw-2863	70	45	)	)	PUNCT
taxlaw-2863	71	1	[	[	X
taxlaw-2863	71	2	https://perma.cc/s3wp-ysng	https://perma.cc/s3wp-ysng	X
taxlaw-2863	71	3	]	]	X
taxlaw-2863	71	4	(	(	PUNCT
taxlaw-2863	71	5	second	second	ADJ
taxlaw-2863	71	6	life	life	NOUN
taxlaw-2863	71	7	is	be	AUX
taxlaw-2863	71	8	“	"	PUNCT
taxlaw-2863	71	9	the	the	DET
taxlaw-2863	71	10	pioneering	pioneering	ADJ
taxlaw-2863	71	11	virtual	virtual	ADJ
taxlaw-2863	71	12	world	world	NOUN
taxlaw-2863	71	13	that	that	PRON
taxlaw-2863	71	14	’s	’s	AUX
taxlaw-2863	71	15	been	be	AUX
taxlaw-2863	71	16	enjoyed	enjoy	VERB
taxlaw-2863	71	17	by	by	ADP
taxlaw-2863	71	18	millions	million	NOUN
taxlaw-2863	71	19	of	of	ADP
taxlaw-2863	71	20	people	people	NOUN
taxlaw-2863	71	21	and	and	CCONJ
taxlaw-2863	71	22	seen	see	VERB
taxlaw-2863	71	23	billions	billion	NOUN
taxlaw-2863	71	24	of	of	ADP
taxlaw-2863	71	25	dollars	dollar	NOUN
taxlaw-2863	71	26	transacted	transact	VERB
taxlaw-2863	71	27	among	among	ADP
taxlaw-2863	71	28	users	user	NOUN
taxlaw-2863	71	29	in	in	ADP
taxlaw-2863	71	30	its	its	PRON
taxlaw-2863	71	31	economy	economy	NOUN
taxlaw-2863	71	32	.	.	PUNCT
taxlaw-2863	71	33	”	"	PUNCT
taxlaw-2863	71	34	)	)	PUNCT
taxlaw-2863	71	35	.	.	PUNCT
taxlaw-2863	72	1	for	for	ADP
taxlaw-2863	72	2	a	a	DET
taxlaw-2863	72	3	description	description	NOUN
taxlaw-2863	72	4	of	of	ADP
taxlaw-2863	72	5	how	how	SCONJ
taxlaw-2863	72	6	players	player	NOUN
taxlaw-2863	72	7	interact	interact	VERB
taxlaw-2863	72	8	with	with	ADP
taxlaw-2863	72	9	these	these	DET
taxlaw-2863	72	10	games	game	NOUN
taxlaw-2863	72	11	,	,	PUNCT
taxlaw-2863	72	12	see	see	VERB
taxlaw-2863	72	13	byron	byron	PROPN
taxlaw-2863	72	14	m.	m.	PROPN
taxlaw-2863	72	15	huang	huang	PROPN
taxlaw-2863	72	16	,	,	PUNCT
taxlaw-2863	72	17	walking	walk	VERB
taxlaw-2863	72	18	the	the	DET
taxlaw-2863	72	19	thirteenth	thirteenth	ADJ
taxlaw-2863	72	20	floor	floor	NOUN
taxlaw-2863	72	21	:	:	PUNCT
taxlaw-2863	72	22	the	the	DET
taxlaw-2863	72	23	taxation	taxation	NOUN
taxlaw-2863	72	24	of	of	ADP
taxlaw-2863	72	25	virtual	virtual	ADJ
taxlaw-2863	72	26	economies	economy	NOUN
taxlaw-2863	72	27	,	,	PUNCT
taxlaw-2863	72	28	17	17	NUM
taxlaw-2863	72	29	yale	yale	PROPN
taxlaw-2863	72	30	j.l	j.l	PROPN
taxlaw-2863	72	31	.	.	PROPN
taxlaw-2863	72	32	&	&	CCONJ
taxlaw-2863	72	33	tech	tech	PROPN
taxlaw-2863	72	34	.	.	PUNCT
taxlaw-2863	73	1	224	224	NUM
taxlaw-2863	73	2	(	(	PUNCT
taxlaw-2863	73	3	2015	2015	NUM
taxlaw-2863	73	4	)	)	PUNCT
taxlaw-2863	73	5	.	.	PUNCT
taxlaw-2863	74	1	13	13	NUM
taxlaw-2863	74	2	adam	adam	PROPN
taxlaw-2863	74	3	chodorow	chodorow	PROPN
taxlaw-2863	74	4	,	,	PUNCT
taxlaw-2863	74	5	rethinking	rethink	VERB
taxlaw-2863	74	6	basis	basis	NOUN
taxlaw-2863	74	7	in	in	ADP
taxlaw-2863	74	8	the	the	DET
taxlaw-2863	74	9	age	age	NOUN
taxlaw-2863	74	10	of	of	ADP
taxlaw-2863	74	11	virtual	virtual	ADJ
taxlaw-2863	74	12	currencies	currency	NOUN
taxlaw-2863	74	13	,	,	PUNCT
taxlaw-2863	74	14	36	36	NUM
taxlaw-2863	74	15	va	va	NOUN
taxlaw-2863	74	16	.	.	PUNCT
taxlaw-2863	74	17	tax	tax	PROPN
taxlaw-2863	74	18	rev	rev	PROPN
taxlaw-2863	74	19	.	.	PROPN
taxlaw-2863	74	20	371	371	NUM
taxlaw-2863	74	21	,	,	PUNCT
taxlaw-2863	74	22	376	376	NUM
taxlaw-2863	74	23	(	(	PUNCT
taxlaw-2863	74	24	2017	2017	NUM
taxlaw-2863	74	25	)	)	PUNCT
taxlaw-2863	74	26	.	.	PUNCT
taxlaw-2863	75	1	for	for	ADP
taxlaw-2863	75	2	a	a	DET
taxlaw-2863	75	3	description	description	NOUN
taxlaw-2863	75	4	of	of	ADP
taxlaw-2863	75	5	how	how	SCONJ
taxlaw-2863	75	6	“	"	PUNCT
taxlaw-2863	75	7	virtual	virtual	ADJ
taxlaw-2863	75	8	worlds	world	NOUN
taxlaw-2863	75	9	”	"	PUNCT
taxlaw-2863	75	10	work	work	NOUN
taxlaw-2863	75	11	,	,	PUNCT
taxlaw-2863	75	12	see	see	VERB
taxlaw-2863	75	13	leandra	leandra	PROPN
taxlaw-2863	75	14	lederman	lederman	PROPN
taxlaw-2863	75	15	,	,	PUNCT
taxlaw-2863	75	16	“	"	PUNCT
taxlaw-2863	75	17	stranger	strange	ADJ
taxlaw-2863	75	18	than	than	ADP
taxlaw-2863	75	19	fiction	fiction	NOUN
taxlaw-2863	75	20	”	"	PUNCT
taxlaw-2863	75	21	:	:	PUNCT
taxlaw-2863	75	22	taxing	tax	VERB
taxlaw-2863	75	23	virtual	virtual	ADJ
taxlaw-2863	75	24	worlds	world	NOUN
taxlaw-2863	75	25	,	,	PUNCT
taxlaw-2863	75	26	82	82	NUM
taxlaw-2863	75	27	n.y.u	n.y.u	NOUN
taxlaw-2863	75	28	.	.	PUNCT
taxlaw-2863	76	1	l.	l.	PROPN
taxlaw-2863	76	2	rev	rev	PROPN
taxlaw-2863	76	3	.	.	PROPN
taxlaw-2863	76	4	1620	1620	NUM
taxlaw-2863	76	5	,	,	PUNCT
taxlaw-2863	76	6	1621	1621	NUM
taxlaw-2863	76	7	-	-	SYM
taxlaw-2863	76	8	23	23	NUM
taxlaw-2863	76	9	(	(	PUNCT
taxlaw-2863	76	10	2007	2007	NUM
taxlaw-2863	76	11	)	)	PUNCT
taxlaw-2863	76	12	.	.	PUNCT
taxlaw-2863	77	1	14	14	NUM
taxlaw-2863	77	2	lederman	lederman	NOUN
taxlaw-2863	77	3	,	,	PUNCT
taxlaw-2863	77	4	supra	supra	PROPN
taxlaw-2863	77	5	note	note	NOUN
taxlaw-2863	77	6	13	13	NUM
taxlaw-2863	77	7	,	,	PUNCT
taxlaw-2863	77	8	at	at	ADP
taxlaw-2863	77	9	1667	1667	NUM
taxlaw-2863	77	10	n.235	n.235	NUM
taxlaw-2863	77	11	;	;	PUNCT
taxlaw-2863	77	12	stephen	stephen	PROPN
taxlaw-2863	77	13	totilo	totilo	PROPN
taxlaw-2863	77	14	,	,	PUNCT
taxlaw-2863	77	15	finally	finally	ADV
taxlaw-2863	77	16	,	,	PUNCT
taxlaw-2863	77	17	you	you	PRON
taxlaw-2863	77	18	can	can	AUX
taxlaw-2863	77	19	buy	buy	VERB
taxlaw-2863	77	20	something	something	PRON
taxlaw-2863	77	21	real	real	ADJ
taxlaw-2863	77	22	with	with	ADP
taxlaw-2863	77	23	play	play	NOUN
taxlaw-2863	77	24	money	money	NOUN
taxlaw-2863	77	25	,	,	PUNCT
taxlaw-2863	77	26	mtv	mtv	PROPN
taxlaw-2863	77	27	(	(	PUNCT
taxlaw-2863	77	28	jan	jan	PROPN
taxlaw-2863	77	29	.	.	PROPN
taxlaw-2863	77	30	19	19	NUM
taxlaw-2863	77	31	,	,	PUNCT
taxlaw-2863	77	32	2006	2006	NUM
taxlaw-2863	77	33	)	)	PUNCT
taxlaw-2863	77	34	,	,	PUNCT
taxlaw-2863	77	35	http://www.mtv.com/news/1521239/finally-you-can-buy-somethingreal-with-play-money/	http://www.mtv.com/news/1521239/finally-you-can-buy-somethingreal-with-play-money/	NOUN
taxlaw-2863	78	1	[	[	X
taxlaw-2863	78	2	https://perma.cc/dt6d-vv5s	https://perma.cc/dt6d-vv5s	X
taxlaw-2863	78	3	]	]	X
taxlaw-2863	78	4	;	;	PUNCT
taxlaw-2863	78	5	joshua	joshua	PROPN
taxlaw-2863	78	6	davis	davis	PROPN
taxlaw-2863	78	7	,	,	PUNCT
taxlaw-2863	78	8	the	the	DET
taxlaw-2863	78	9	crypto	crypto	NOUN
taxlaw-2863	78	10	-	-	NOUN
taxlaw-2863	78	11	currency	currency	NOUN
taxlaw-2863	78	12	,	,	PUNCT
taxlaw-2863	78	13	the	the	DET
taxlaw-2863	78	14	new	new	ADJ
taxlaw-2863	78	15	yorker	yorker	PROPN
taxlaw-2863	78	16	(	(	PUNCT
taxlaw-2863	78	17	oct	oct	PROPN
taxlaw-2863	78	18	.	.	PROPN
taxlaw-2863	78	19	10	10	NUM
taxlaw-2863	78	20	,	,	PUNCT
taxlaw-2863	78	21	2011	2011	NUM
taxlaw-2863	78	22	)	)	PUNCT
taxlaw-2863	78	23	,	,	PUNCT
taxlaw-2863	78	24	at	at	ADP
taxlaw-2863	78	25	68	68	NUM
taxlaw-2863	78	26	(	(	PUNCT
taxlaw-2863	78	27	the	the	DET
taxlaw-2863	78	28	author	author	NOUN
taxlaw-2863	78	29	was	be	AUX
taxlaw-2863	78	30	the	the	DET
taxlaw-2863	78	31	first	first	ADJ
taxlaw-2863	78	32	person	person	NOUN
taxlaw-2863	78	33	to	to	PART
taxlaw-2863	78	34	pay	pay	VERB
taxlaw-2863	78	35	in	in	ADP
taxlaw-2863	78	36	bitcoins	bitcoin	NOUN
taxlaw-2863	78	37	at	at	ADP
taxlaw-2863	78	38	a	a	DET
taxlaw-2863	78	39	howard	howard	PROPN
taxlaw-2863	78	40	johnson	johnson	PROPN
taxlaw-2863	78	41	hotel	hotel	PROPN
taxlaw-2863	78	42	in	in	ADP
taxlaw-2863	78	43	fullerton	fullerton	PROPN
taxlaw-2863	78	44	,	,	PUNCT
taxlaw-2863	78	45	california	california	PROPN
taxlaw-2863	78	46	)	)	PUNCT
taxlaw-2863	78	47	.	.	PUNCT
taxlaw-2863	79	1	15	15	NUM
taxlaw-2863	79	2	bitcoin	bitcoin	NOUN
taxlaw-2863	79	3	(	(	PUNCT
taxlaw-2863	79	4	with	with	ADP
taxlaw-2863	79	5	a	a	DET
taxlaw-2863	79	6	capital	capital	NOUN
taxlaw-2863	79	7	“	"	PUNCT
taxlaw-2863	79	8	b	b	NOUN
taxlaw-2863	79	9	”	"	PUNCT
taxlaw-2863	79	10	)	)	PUNCT
taxlaw-2863	79	11	denotes	denote	VERB
taxlaw-2863	79	12	the	the	DET
taxlaw-2863	79	13	bitcoin	bitcoin	ADJ
taxlaw-2863	79	14	network	network	NOUN
taxlaw-2863	79	15	that	that	PRON
taxlaw-2863	79	16	generates	generate	VERB
taxlaw-2863	79	17	bitcoins	bitcoin	NOUN
taxlaw-2863	79	18	(	(	PUNCT
taxlaw-2863	79	19	the	the	DET
taxlaw-2863	79	20	currency	currency	NOUN
taxlaw-2863	79	21	,	,	PUNCT
taxlaw-2863	79	22	denoted	denote	VERB
taxlaw-2863	79	23	by	by	ADP
taxlaw-2863	79	24	a	a	DET
taxlaw-2863	79	25	lower	low	ADJ
taxlaw-2863	79	26	-	-	PUNCT
taxlaw-2863	79	27	case	case	NOUN
taxlaw-2863	79	28	“	"	PUNCT
taxlaw-2863	79	29	b	b	NOUN
taxlaw-2863	79	30	”	"	PUNCT
taxlaw-2863	79	31	)	)	PUNCT
taxlaw-2863	79	32	and	and	CCONJ
taxlaw-2863	79	33	facilitates	facilitate	VERB
taxlaw-2863	79	34	transactions	transaction	NOUN
taxlaw-2863	79	35	.	.	PUNCT
taxlaw-2863	80	1	see	see	VERB
taxlaw-2863	80	2	alyson	alyson	PROPN
taxlaw-2863	80	3	,	,	PUNCT
taxlaw-2863	80	4	drawing	draw	VERB
taxlaw-2863	80	5	the	the	DET
taxlaw-2863	80	6	distinction	distinction	NOUN
taxlaw-2863	80	7	between	between	ADP
taxlaw-2863	80	8	the	the	DET
taxlaw-2863	80	9	uppercase	uppercase	ADJ
taxlaw-2863	80	10	“	"	PUNCT
taxlaw-2863	80	11	b	b	NOUN
taxlaw-2863	80	12	”	"	PUNCT
taxlaw-2863	80	13	and	and	CCONJ
taxlaw-2863	80	14	lowercase	lowercase	VERB
taxlaw-2863	80	15	“	"	PUNCT
taxlaw-2863	80	16	b	b	NOUN
taxlaw-2863	80	17	”	"	PUNCT
taxlaw-2863	80	18	in	in	ADP
taxlaw-2863	80	19	bitcoin	bitcoin	NOUN
taxlaw-2863	80	20	,	,	PUNCT
taxlaw-2863	80	21	blockchain	blockchain	PROPN
taxlaw-2863	80	22	blog	blog	PROPN
taxlaw-2863	80	23	(	(	PUNCT
taxlaw-2863	80	24	dec	dec	PROPN
taxlaw-2863	80	25	.	.	PROPN
taxlaw-2863	80	26	29	29	NUM
taxlaw-2863	80	27	,	,	PUNCT
taxlaw-2863	80	28	2014	2014	NUM
taxlaw-2863	80	29	)	)	PUNCT
taxlaw-2863	80	30	,	,	PUNCT
taxlaw-2863	80	31	https://blog.blockchain.com/2014/12/29/drawing-the-distinction-between-the-uppercase-b-and-lowercase-bin-bitcoin/	https://blog.blockchain.com/2014/12/29/drawing-the-distinction-between-the-uppercase-b-and-lowercase-bin-bitcoin/	NOUN
taxlaw-2863	81	1	[	[	X
taxlaw-2863	81	2	https://perma.cc/hnk3-mvdj	https://perma.cc/hnk3-mvdj	X
taxlaw-2863	81	3	]	]	PUNCT
taxlaw-2863	81	4	.	.	PUNCT
taxlaw-2863	82	1	16	16	NUM
taxlaw-2863	82	2	wenker	wenker	NOUN
taxlaw-2863	82	3	,	,	PUNCT
taxlaw-2863	82	4	supra	supra	PROPN
taxlaw-2863	82	5	note	note	PROPN
taxlaw-2863	82	6	11	11	NUM
taxlaw-2863	82	7	,	,	PUNCT
taxlaw-2863	82	8	at	at	ADP
taxlaw-2863	82	9	146	146	NUM
taxlaw-2863	82	10	,	,	PUNCT
taxlaw-2863	82	11	149	149	NUM
taxlaw-2863	82	12	.	.	X
taxlaw-2863	82	13	17	17	NUM
taxlaw-2863	82	14	prableen	prableen	PROPN
taxlaw-2863	82	15	bajpai	bajpai	PROPN
taxlaw-2863	82	16	,	,	PUNCT
taxlaw-2863	82	17	the	the	DET
taxlaw-2863	82	18	6	6	NUM
taxlaw-2863	82	19	most	most	ADV
taxlaw-2863	82	20	important	important	ADJ
taxlaw-2863	82	21	cryptocurrencies	cryptocurrencie	NOUN
taxlaw-2863	82	22	other	other	ADJ
taxlaw-2863	82	23	than	than	ADP
taxlaw-2863	82	24	bitcoin	bitcoin	PROPN
taxlaw-2863	82	25	,	,	PUNCT
taxlaw-2863	82	26	investopedia	investopedia	PROPN
taxlaw-2863	82	27	(	(	PUNCT
taxlaw-2863	82	28	dec	dec	PROPN
taxlaw-2863	82	29	.	.	PROPN
taxlaw-2863	82	30	7	7	NUM
taxlaw-2863	82	31	,	,	PUNCT
taxlaw-2863	82	32	2017	2017	NUM
taxlaw-2863	82	33	)	)	PUNCT
taxlaw-2863	82	34	,	,	PUNCT
taxlaw-2863	82	35	http://www.investopedia.com/tech/6-most-important-cryptocurrencies-other-bitcoin/	http://www.investopedia.com/tech/6-most-important-cryptocurrencies-other-bitcoin/	VERB
taxlaw-2863	82	36	[	[	X
taxlaw-2863	82	37	https://perma.cc/9x46-798h	https://perma.cc/9x46-798h	X
taxlaw-2863	82	38	]	]	X
taxlaw-2863	82	39	.	.	PUNCT
taxlaw-2863	83	1	2018	2018	NUM
taxlaw-2863	83	2	]	]	PUNCT
taxlaw-2863	83	3	schrödinger	schrödinger	PROPN
taxlaw-2863	83	4	’s	’s	PART
taxlaw-2863	83	5	currency	currency	NOUN
taxlaw-2863	83	6	233	233	NUM
taxlaw-2863	83	7	prior.18	prior.18	VERB
taxlaw-2863	83	8	as	as	ADP
taxlaw-2863	83	9	of	of	ADP
taxlaw-2863	83	10	the	the	DET
taxlaw-2863	83	11	time	time	NOUN
taxlaw-2863	83	12	of	of	ADP
taxlaw-2863	83	13	publication	publication	NOUN
taxlaw-2863	83	14	in	in	ADP
taxlaw-2863	83	15	april	april	PROPN
taxlaw-2863	83	16	2018	2018	NUM
taxlaw-2863	83	17	,	,	PUNCT
taxlaw-2863	83	18	bitcoin	bitcoin	PROPN
taxlaw-2863	83	19	holds	hold	VERB
taxlaw-2863	83	20	the	the	DET
taxlaw-2863	83	21	lion	lion	NOUN
taxlaw-2863	83	22	’s	’s	PART
taxlaw-2863	83	23	share	share	NOUN
taxlaw-2863	83	24	of	of	ADP
taxlaw-2863	83	25	the	the	DET
taxlaw-2863	83	26	market	market	NOUN
taxlaw-2863	83	27	at	at	ADP
taxlaw-2863	83	28	around	around	ADV
taxlaw-2863	83	29	42.2	42.2	NUM
taxlaw-2863	83	30	%	%	NOUN
taxlaw-2863	83	31	followed	follow	VERB
taxlaw-2863	83	32	by	by	ADP
taxlaw-2863	83	33	ethereum	ethereum	NOUN
taxlaw-2863	83	34	with	with	ADP
taxlaw-2863	83	35	15.7%.19	15.7%.19	NOUN
taxlaw-2863	83	36	1	1	NUM
taxlaw-2863	83	37	.	.	PUNCT
taxlaw-2863	83	38	virtual	virtual	ADJ
taxlaw-2863	83	39	currency	currency	NOUN
taxlaw-2863	83	40	user	user	NOUN
taxlaw-2863	83	41	considerations	consideration	VERB
taxlaw-2863	83	42	a	a	DET
taxlaw-2863	83	43	functional	functional	ADJ
taxlaw-2863	83	44	open	open	ADJ
taxlaw-2863	83	45	-	-	PUNCT
taxlaw-2863	83	46	flow	flow	NOUN
taxlaw-2863	83	47	digital	digital	ADJ
taxlaw-2863	83	48	currency	currency	NOUN
taxlaw-2863	83	49	must	must	AUX
taxlaw-2863	83	50	(	(	PUNCT
taxlaw-2863	83	51	1	1	X
taxlaw-2863	83	52	)	)	PUNCT
taxlaw-2863	83	53	tightly	tightly	ADV
taxlaw-2863	83	54	regulate	regulate	VERB
taxlaw-2863	83	55	the	the	DET
taxlaw-2863	83	56	supply	supply	NOUN
taxlaw-2863	83	57	available	available	ADJ
taxlaw-2863	83	58	to	to	ADP
taxlaw-2863	83	59	the	the	DET
taxlaw-2863	83	60	public	public	NOUN
taxlaw-2863	83	61	,	,	PUNCT
taxlaw-2863	83	62	and	and	CCONJ
taxlaw-2863	83	63	(	(	PUNCT
taxlaw-2863	83	64	2	2	X
taxlaw-2863	83	65	)	)	PUNCT
taxlaw-2863	83	66	ensure	ensure	VERB
taxlaw-2863	83	67	that	that	SCONJ
taxlaw-2863	83	68	the	the	DET
taxlaw-2863	83	69	same	same	ADJ
taxlaw-2863	83	70	coin	coin	NOUN
taxlaw-2863	83	71	is	be	AUX
taxlaw-2863	83	72	not	not	PART
taxlaw-2863	83	73	double	double	ADJ
taxlaw-2863	83	74	-	-	PUNCT
taxlaw-2863	83	75	spent.20	spent.20	NOUN
taxlaw-2863	83	76	accordingly	accordingly	ADV
taxlaw-2863	83	77	,	,	PUNCT
taxlaw-2863	83	78	all	all	DET
taxlaw-2863	83	79	virtual	virtual	ADJ
taxlaw-2863	83	80	currency	currency	NOUN
taxlaw-2863	83	81	consists	consist	VERB
taxlaw-2863	83	82	of	of	ADP
taxlaw-2863	83	83	proprietary	proprietary	ADJ
taxlaw-2863	83	84	systems	system	NOUN
taxlaw-2863	83	85	that	that	PRON
taxlaw-2863	83	86	simultaneously	simultaneously	ADV
taxlaw-2863	83	87	verify	verify	VERB
taxlaw-2863	83	88	coin	coin	NOUN
taxlaw-2863	83	89	ownership	ownership	NOUN
taxlaw-2863	83	90	and	and	CCONJ
taxlaw-2863	83	91	monitor	monitor	VERB
taxlaw-2863	83	92	transactions	transaction	NOUN
taxlaw-2863	83	93	while	while	SCONJ
taxlaw-2863	83	94	retaining	retain	VERB
taxlaw-2863	83	95	complete	complete	ADJ
taxlaw-2863	83	96	anonymity	anonymity	NOUN
taxlaw-2863	83	97	of	of	ADP
taxlaw-2863	83	98	ownership.21	ownership.21	PROPN
taxlaw-2863	83	99	beyond	beyond	ADP
taxlaw-2863	83	100	their	their	PRON
taxlaw-2863	83	101	operations	operation	NOUN
taxlaw-2863	83	102	,	,	PUNCT
taxlaw-2863	83	103	there	there	PRON
taxlaw-2863	83	104	are	be	VERB
taxlaw-2863	83	105	features	feature	NOUN
taxlaw-2863	83	106	universal	universal	ADJ
taxlaw-2863	83	107	to	to	ADP
taxlaw-2863	83	108	virtual	virtual	ADJ
taxlaw-2863	83	109	currencies	currency	NOUN
taxlaw-2863	83	110	that	that	PRON
taxlaw-2863	83	111	may	may	AUX
taxlaw-2863	83	112	make	make	VERB
taxlaw-2863	83	113	them	they	PRON
taxlaw-2863	83	114	appealing	appeal	VERB
taxlaw-2863	83	115	to	to	ADP
taxlaw-2863	83	116	individuals	individual	NOUN
taxlaw-2863	83	117	:	:	PUNCT
taxlaw-2863	83	118	•	•	ADP
taxlaw-2863	84	1	transacting	transact	VERB
taxlaw-2863	84	2	with	with	ADP
taxlaw-2863	84	3	virtual	virtual	ADJ
taxlaw-2863	84	4	currency	currency	NOUN
taxlaw-2863	84	5	is	be	AUX
taxlaw-2863	84	6	simple	simple	ADJ
taxlaw-2863	84	7	,	,	PUNCT
taxlaw-2863	84	8	fast	fast	ADJ
taxlaw-2863	84	9	,	,	PUNCT
taxlaw-2863	84	10	and	and	CCONJ
taxlaw-2863	84	11	free	free	ADJ
taxlaw-2863	84	12	.	.	PUNCT
taxlaw-2863	85	1	it	it	PRON
taxlaw-2863	85	2	takes	take	VERB
taxlaw-2863	85	3	minutes	minute	NOUN
taxlaw-2863	85	4	to	to	PART
taxlaw-2863	85	5	create	create	VERB
taxlaw-2863	85	6	an	an	DET
taxlaw-2863	85	7	account	account	NOUN
taxlaw-2863	85	8	.	.	PUNCT
taxlaw-2863	86	1	in	in	ADP
taxlaw-2863	86	2	most	most	ADJ
taxlaw-2863	86	3	cases	case	NOUN
taxlaw-2863	86	4	,	,	PUNCT
taxlaw-2863	86	5	there	there	PRON
taxlaw-2863	86	6	are	be	VERB
taxlaw-2863	86	7	no	no	DET
taxlaw-2863	86	8	transaction	transaction	NOUN
taxlaw-2863	86	9	fees	fee	NOUN
taxlaw-2863	86	10	because	because	SCONJ
taxlaw-2863	86	11	there	there	PRON
taxlaw-2863	86	12	is	be	VERB
taxlaw-2863	86	13	no	no	DET
taxlaw-2863	86	14	intermediary	intermediary	NOUN
taxlaw-2863	86	15	in	in	ADP
taxlaw-2863	86	16	the	the	DET
taxlaw-2863	86	17	transactions.22	transactions.22	NOUN
taxlaw-2863	86	18	•	•	ADP
taxlaw-2863	86	19	international	international	ADJ
taxlaw-2863	86	20	transactions	transaction	NOUN
taxlaw-2863	86	21	take	take	VERB
taxlaw-2863	86	22	only	only	ADV
taxlaw-2863	86	23	a	a	DET
taxlaw-2863	86	24	few	few	ADJ
taxlaw-2863	86	25	minutes	minute	NOUN
taxlaw-2863	86	26	,	,	PUNCT
taxlaw-2863	86	27	whereas	whereas	SCONJ
taxlaw-2863	86	28	banks	bank	NOUN
taxlaw-2863	86	29	may	may	AUX
taxlaw-2863	86	30	take	take	VERB
taxlaw-2863	86	31	several	several	ADJ
taxlaw-2863	86	32	weeks.23	weeks.23	NOUN
taxlaw-2863	86	33	•	•	NOUN
taxlaw-2863	86	34	transactions	transaction	NOUN
taxlaw-2863	86	35	are	be	AUX
taxlaw-2863	86	36	simultaneously	simultaneously	ADV
taxlaw-2863	86	37	secret	secret	ADJ
taxlaw-2863	86	38	and	and	CCONJ
taxlaw-2863	86	39	public	public	ADJ
taxlaw-2863	86	40	.	.	PUNCT
taxlaw-2863	87	1	anonymized	anonymize	VERB
taxlaw-2863	87	2	transactions	transaction	NOUN
taxlaw-2863	87	3	are	be	AUX
taxlaw-2863	87	4	meticulously	meticulously	ADV
taxlaw-2863	87	5	recorded	record	VERB
taxlaw-2863	87	6	in	in	ADP
taxlaw-2863	87	7	a	a	DET
taxlaw-2863	87	8	publicly	publicly	ADV
taxlaw-2863	87	9	available	available	ADJ
taxlaw-2863	87	10	ledger.24	ledger.24	NOUN
taxlaw-2863	87	11	but	but	CCONJ
taxlaw-2863	87	12	there	there	PRON
taxlaw-2863	87	13	are	be	VERB
taxlaw-2863	87	14	also	also	ADV
taxlaw-2863	87	15	very	very	ADV
taxlaw-2863	87	16	real	real	ADJ
taxlaw-2863	87	17	risks	risk	NOUN
taxlaw-2863	87	18	of	of	ADP
taxlaw-2863	87	19	investing	invest	VERB
taxlaw-2863	87	20	in	in	ADP
taxlaw-2863	87	21	or	or	CCONJ
taxlaw-2863	87	22	using	use	VERB
taxlaw-2863	87	23	virtual	virtual	ADJ
taxlaw-2863	87	24	currency	currency	NOUN
taxlaw-2863	87	25	.	.	PUNCT
taxlaw-2863	88	1	because	because	SCONJ
taxlaw-2863	88	2	bitcoin	bitcoin	NOUN
taxlaw-2863	88	3	is	be	AUX
taxlaw-2863	88	4	the	the	DET
taxlaw-2863	88	5	oldest	old	ADJ
taxlaw-2863	88	6	and	and	CCONJ
taxlaw-2863	88	7	most	most	ADV
taxlaw-2863	88	8	widely	widely	ADV
taxlaw-2863	88	9	used	use	VERB
taxlaw-2863	88	10	of	of	ADP
taxlaw-2863	88	11	the	the	DET
taxlaw-2863	88	12	virtual	virtual	ADJ
taxlaw-2863	88	13	currencies	currency	NOUN
taxlaw-2863	88	14	,	,	PUNCT
taxlaw-2863	88	15	its	its	PRON
taxlaw-2863	88	16	fraught	fraught	ADJ
taxlaw-2863	88	17	history	history	NOUN
taxlaw-2863	88	18	best	well	ADV
taxlaw-2863	88	19	illustrates	illustrate	VERB
taxlaw-2863	88	20	these	these	DET
taxlaw-2863	88	21	risks	risk	NOUN
taxlaw-2863	88	22	.	.	PUNCT
taxlaw-2863	89	1	first	first	ADV
taxlaw-2863	89	2	,	,	PUNCT
taxlaw-2863	89	3	virtual	virtual	ADJ
taxlaw-2863	89	4	currency	currency	NOUN
taxlaw-2863	89	5	has	have	AUX
taxlaw-2863	89	6	been	be	AUX
taxlaw-2863	89	7	unstable	unstable	ADJ
taxlaw-2863	89	8	since	since	SCONJ
taxlaw-2863	89	9	its	its	PRON
taxlaw-2863	89	10	inception.25	inception.25	NOUN
taxlaw-2863	89	11	for	for	ADP
taxlaw-2863	89	12	much	much	ADJ
taxlaw-2863	89	13	of	of	ADP
taxlaw-2863	89	14	2010	2010	NUM
taxlaw-2863	89	15	,	,	PUNCT
taxlaw-2863	89	16	bitcoins	bitcoin	NOUN
taxlaw-2863	89	17	were	be	AUX
taxlaw-2863	89	18	valued	value	VERB
taxlaw-2863	89	19	around	around	ADP
taxlaw-2863	89	20	6¢	6¢	NUM
taxlaw-2863	89	21	each.26	each.26	NOUN
taxlaw-2863	89	22	three	three	NUM
taxlaw-2863	89	23	years	year	NOUN
taxlaw-2863	89	24	later	later	ADV
taxlaw-2863	89	25	,	,	PUNCT
taxlaw-2863	89	26	bitcoins	bitcoin	NOUN
taxlaw-2863	89	27	were	be	AUX
taxlaw-2863	89	28	trading	trade	VERB
taxlaw-2863	89	29	at	at	ADP
taxlaw-2863	89	30	$	$	SYM
taxlaw-2863	89	31	1,200	1,200	NUM
taxlaw-2863	89	32	.	.	PUNCT
taxlaw-2863	90	1	three	three	NUM
taxlaw-2863	90	2	years	year	NOUN
taxlaw-2863	90	3	after	after	ADP
taxlaw-2863	90	4	that	that	PRON
taxlaw-2863	90	5	,	,	PUNCT
taxlaw-2863	90	6	in	in	ADP
taxlaw-2863	90	7	2016	2016	NUM
taxlaw-2863	90	8	,	,	PUNCT
taxlaw-2863	90	9	the	the	DET
taxlaw-2863	90	10	value	value	NOUN
taxlaw-2863	90	11	decreased	decrease	VERB
taxlaw-2863	90	12	to	to	ADP
taxlaw-2863	90	13	around	around	ADP
taxlaw-2863	90	14	$	$	SYM
taxlaw-2863	90	15	600	600	NUM
taxlaw-2863	90	16	.	.	PUNCT
taxlaw-2863	91	1	on	on	ADP
taxlaw-2863	91	2	december	december	PROPN
taxlaw-2863	91	3	7	7	NUM
taxlaw-2863	91	4	,	,	PUNCT
taxlaw-2863	91	5	2017	2017	NUM
taxlaw-2863	91	6	,	,	PUNCT
taxlaw-2863	91	7	the	the	DET
taxlaw-2863	91	8	value	value	NOUN
taxlaw-2863	91	9	skyrocketed	skyrocket	VERB
taxlaw-2863	91	10	to	to	ADP
taxlaw-2863	91	11	$	$	SYM
taxlaw-2863	91	12	17,000	17,000	NUM
taxlaw-2863	91	13	before	before	ADP
taxlaw-2863	91	14	dropping	drop	VERB
taxlaw-2863	91	15	18	18	NUM
taxlaw-2863	91	16	elena	elena	PROPN
taxlaw-2863	91	17	eyber	eyber	PROPN
taxlaw-2863	91	18	,	,	PUNCT
taxlaw-2863	91	19	the	the	DET
taxlaw-2863	91	20	rise	rise	NOUN
taxlaw-2863	91	21	and	and	CCONJ
taxlaw-2863	91	22	regulation	regulation	NOUN
taxlaw-2863	91	23	of	of	ADP
taxlaw-2863	91	24	virtual	virtual	ADJ
taxlaw-2863	91	25	currency	currency	NOUN
taxlaw-2863	91	26	,	,	PUNCT
taxlaw-2863	91	27	wolters	wolters	PROPN
taxlaw-2863	91	28	kluwer	kluwer	PROPN
taxlaw-2863	91	29	:	:	PUNCT
taxlaw-2863	91	30	tax	tax	PROPN
taxlaw-2863	91	31	&	&	CCONJ
taxlaw-2863	91	32	accounting	accounting	PROPN
taxlaw-2863	91	33	blog	blog	PROPN
taxlaw-2863	91	34	(	(	PUNCT
taxlaw-2863	91	35	jan	jan	PROPN
taxlaw-2863	91	36	.	.	PROPN
taxlaw-2863	91	37	23	23	NUM
taxlaw-2863	91	38	,	,	PUNCT
taxlaw-2863	91	39	2017	2017	NUM
taxlaw-2863	91	40	)	)	PUNCT
taxlaw-2863	91	41	,	,	PUNCT
taxlaw-2863	91	42	http://news.cchgroup.com/2017/01/23/rise-regulation-virtual-currency/	http://news.cchgroup.com/2017/01/23/rise-regulation-virtual-currency/	PROPN
taxlaw-2863	92	1	[	[	X
taxlaw-2863	92	2	https://perma.cc/r6ux-x9zh	https://perma.cc/r6ux-x9zh	X
taxlaw-2863	92	3	]	]	X
taxlaw-2863	92	4	;	;	PUNCT
taxlaw-2863	92	5	cryptocurrency	cryptocurrency	NOUN
taxlaw-2863	92	6	market	market	NOUN
taxlaw-2863	92	7	capitalizations	capitalization	NOUN
taxlaw-2863	92	8	,	,	PUNCT
taxlaw-2863	93	1	https://coinmarketcap.com/all/views/all/	https://coinmarketcap.com/all/views/all/	X
taxlaw-2863	94	1	[	[	X
taxlaw-2863	94	2	https://perma.cc/9awa-vznb	https://perma.cc/9awa-vznb	NOUN
taxlaw-2863	94	3	]	]	X
taxlaw-2863	94	4	(	(	PUNCT
taxlaw-2863	94	5	last	last	ADJ
taxlaw-2863	94	6	visited	visit	VERB
taxlaw-2863	94	7	apr	apr	NOUN
taxlaw-2863	94	8	.	.	PROPN
taxlaw-2863	95	1	13	13	NUM
taxlaw-2863	95	2	,	,	PUNCT
taxlaw-2863	95	3	2018	2018	NUM
taxlaw-2863	95	4	)	)	PUNCT
taxlaw-2863	95	5	.	.	PUNCT
taxlaw-2863	96	1	19	19	NUM
taxlaw-2863	96	2	cryptocurrency	cryptocurrency	NOUN
taxlaw-2863	96	3	market	market	NOUN
taxlaw-2863	96	4	capitalizations	capitalization	NOUN
taxlaw-2863	96	5	,	,	PUNCT
taxlaw-2863	96	6	supra	supra	PROPN
taxlaw-2863	96	7	note	note	PROPN
taxlaw-2863	96	8	18	18	NUM
taxlaw-2863	96	9	(	(	PUNCT
taxlaw-2863	96	10	last	last	ADJ
taxlaw-2863	96	11	visited	visit	VERB
taxlaw-2863	96	12	apr	apr	NOUN
taxlaw-2863	96	13	.	.	PROPN
taxlaw-2863	96	14	13	13	NUM
taxlaw-2863	96	15	,	,	PUNCT
taxlaw-2863	96	16	2018	2018	NUM
taxlaw-2863	96	17	)	)	PUNCT
taxlaw-2863	96	18	.	.	PUNCT
taxlaw-2863	97	1	20	20	NUM
taxlaw-2863	97	2	chodorow	chodorow	NOUN
taxlaw-2863	97	3	,	,	PUNCT
taxlaw-2863	97	4	supra	supra	PROPN
taxlaw-2863	97	5	note	note	NOUN
taxlaw-2863	97	6	13	13	NUM
taxlaw-2863	97	7	,	,	PUNCT
taxlaw-2863	97	8	at	at	ADP
taxlaw-2863	97	9	376	376	NUM
taxlaw-2863	97	10	;	;	PUNCT
taxlaw-2863	97	11	alberts	alberts	PROPN
taxlaw-2863	97	12	&	&	CCONJ
taxlaw-2863	97	13	fry	fry	PROPN
taxlaw-2863	97	14	,	,	PUNCT
taxlaw-2863	97	15	supra	supra	PROPN
taxlaw-2863	97	16	note	note	NOUN
taxlaw-2863	97	17	7	7	NUM
taxlaw-2863	97	18	,	,	PUNCT
taxlaw-2863	97	19	at	at	ADP
taxlaw-2863	97	20	3	3	NUM
taxlaw-2863	97	21	.	.	SYM
taxlaw-2863	97	22	21	21	NUM
taxlaw-2863	97	23	chodorow	chodorow	NOUN
taxlaw-2863	97	24	,	,	PUNCT
taxlaw-2863	97	25	supra	supra	PROPN
taxlaw-2863	97	26	note	note	NOUN
taxlaw-2863	97	27	13	13	NUM
taxlaw-2863	97	28	,	,	PUNCT
taxlaw-2863	97	29	at	at	ADP
taxlaw-2863	97	30	376	376	NUM
taxlaw-2863	97	31	.	.	PUNCT
taxlaw-2863	98	1	r.	r.	PROPN
taxlaw-2863	98	2	joseph	joseph	PROPN
taxlaw-2863	98	3	cook	cook	PROPN
taxlaw-2863	98	4	,	,	PUNCT
taxlaw-2863	98	5	bitcoins	bitcoin	NOUN
taxlaw-2863	98	6	:	:	PUNCT
taxlaw-2863	98	7	technological	technological	ADJ
taxlaw-2863	98	8	innovation	innovation	NOUN
taxlaw-2863	98	9	or	or	CCONJ
taxlaw-2863	98	10	emerging	emerge	VERB
taxlaw-2863	98	11	threat	threat	NOUN
taxlaw-2863	98	12	?	?	PUNCT
taxlaw-2863	98	13	,	,	PUNCT
taxlaw-2863	98	14	30	30	NUM
taxlaw-2863	98	15	j.	j.	PROPN
taxlaw-2863	98	16	marshall	marshall	PROPN
taxlaw-2863	98	17	j.	j.	PROPN
taxlaw-2863	98	18	info	info	PROPN
taxlaw-2863	98	19	.	.	PUNCT
taxlaw-2863	99	1	tech	tech	PROPN
taxlaw-2863	99	2	.	.	PROPN
taxlaw-2863	99	3	&	&	CCONJ
taxlaw-2863	99	4	privacy	privacy	PROPN
taxlaw-2863	99	5	l.	l.	PROPN
taxlaw-2863	99	6	535	535	NUM
taxlaw-2863	99	7	,	,	PUNCT
taxlaw-2863	99	8	538	538	NUM
taxlaw-2863	99	9	(	(	PUNCT
taxlaw-2863	99	10	2014	2014	NUM
taxlaw-2863	99	11	)	)	PUNCT
taxlaw-2863	99	12	(	(	PUNCT
taxlaw-2863	99	13	“	"	PUNCT
taxlaw-2863	99	14	[	[	X
taxlaw-2863	99	15	a]lthough	a]lthough	ADP
taxlaw-2863	99	16	other	other	ADJ
taxlaw-2863	99	17	types	type	NOUN
taxlaw-2863	99	18	of	of	ADP
taxlaw-2863	99	19	dvcs	dvcs	PROPN
taxlaw-2863	99	20	[	[	X
taxlaw-2863	99	21	decentralized	decentralize	VERB
taxlaw-2863	99	22	virtual	virtual	ADJ
taxlaw-2863	99	23	currencies	currency	NOUN
taxlaw-2863	99	24	]	]	PUNCT
taxlaw-2863	99	25	exist	exist	VERB
taxlaw-2863	99	26	,	,	PUNCT
taxlaw-2863	99	27	bitcoin	bitcoin	PROPN
taxlaw-2863	99	28	was	be	AUX
taxlaw-2863	99	29	the	the	DET
taxlaw-2863	99	30	pioneer	pioneer	NOUN
taxlaw-2863	99	31	for	for	ADP
taxlaw-2863	99	32	decentralized	decentralized	ADJ
taxlaw-2863	99	33	currency	currency	NOUN
taxlaw-2863	99	34	,	,	PUNCT
taxlaw-2863	99	35	and	and	CCONJ
taxlaw-2863	99	36	many	many	ADJ
taxlaw-2863	99	37	other	other	ADJ
taxlaw-2863	99	38	dvcs	dvcs	NOUN
taxlaw-2863	99	39	are	be	AUX
taxlaw-2863	99	40	modeled	model	VERB
taxlaw-2863	99	41	on	on	ADP
taxlaw-2863	99	42	the	the	DET
taxlaw-2863	99	43	same	same	ADJ
taxlaw-2863	99	44	or	or	CCONJ
taxlaw-2863	99	45	similar	similar	ADJ
taxlaw-2863	99	46	principles	principle	NOUN
taxlaw-2863	99	47	.	.	PUNCT
taxlaw-2863	99	48	”	"	PUNCT
taxlaw-2863	99	49	)	)	PUNCT
taxlaw-2863	99	50	.	.	PUNCT
taxlaw-2863	100	1	22	22	NUM
taxlaw-2863	100	2	at	at	ADP
taxlaw-2863	100	3	a	a	DET
taxlaw-2863	100	4	2014	2014	NUM
taxlaw-2863	100	5	hearing	hearing	NOUN
taxlaw-2863	100	6	before	before	ADP
taxlaw-2863	100	7	the	the	DET
taxlaw-2863	100	8	house	house	PROPN
taxlaw-2863	100	9	committee	committee	PROPN
taxlaw-2863	100	10	on	on	ADP
taxlaw-2863	100	11	small	small	ADJ
taxlaw-2863	100	12	business	business	NOUN
taxlaw-2863	100	13	,	,	PUNCT
taxlaw-2863	100	14	jerry	jerry	PROPN
taxlaw-2863	100	15	brito	brito	PROPN
taxlaw-2863	100	16	,	,	PUNCT
taxlaw-2863	100	17	a	a	DET
taxlaw-2863	100	18	senior	senior	ADJ
taxlaw-2863	100	19	research	research	NOUN
taxlaw-2863	100	20	fellow	fellow	NOUN
taxlaw-2863	100	21	with	with	ADP
taxlaw-2863	100	22	the	the	DET
taxlaw-2863	100	23	mercatus	mercatus	NOUN
taxlaw-2863	100	24	center	center	NOUN
taxlaw-2863	100	25	at	at	ADP
taxlaw-2863	100	26	george	george	PROPN
taxlaw-2863	100	27	mason	mason	PROPN
taxlaw-2863	100	28	university	university	PROPN
taxlaw-2863	100	29	,	,	PUNCT
taxlaw-2863	100	30	testified	testify	VERB
taxlaw-2863	100	31	that	that	SCONJ
taxlaw-2863	100	32	the	the	DET
taxlaw-2863	100	33	“	"	PUNCT
taxlaw-2863	100	34	decentralized	decentralized	ADJ
taxlaw-2863	100	35	nature	nature	NOUN
taxlaw-2863	100	36	[	[	X
taxlaw-2863	100	37	of	of	ADP
taxlaw-2863	100	38	bitcoin	bitcoin	NOUN
taxlaw-2863	100	39	]	]	PUNCT
taxlaw-2863	100	40	results	result	NOUN
taxlaw-2863	100	41	in	in	ADP
taxlaw-2863	100	42	lower	low	ADJ
taxlaw-2863	100	43	transaction	transaction	NOUN
taxlaw-2863	100	44	costs	cost	NOUN
taxlaw-2863	100	45	…	…	PUNCT
taxlaw-2863	100	46	because	because	SCONJ
taxlaw-2863	100	47	there	there	PRON
taxlaw-2863	100	48	is	be	VERB
taxlaw-2863	100	49	no	no	DET
taxlaw-2863	100	50	central	central	ADJ
taxlaw-2863	100	51	intermediary	intermediary	NOUN
taxlaw-2863	100	52	in	in	ADP
taxlaw-2863	100	53	bitcoin	bitcoin	NOUN
taxlaw-2863	100	54	transactions	transaction	NOUN
taxlaw-2863	100	55	,	,	PUNCT
taxlaw-2863	100	56	fees	fee	NOUN
taxlaw-2863	100	57	associated	associate	VERB
taxlaw-2863	100	58	with	with	ADP
taxlaw-2863	100	59	those	those	DET
taxlaw-2863	100	60	transactions	transaction	NOUN
taxlaw-2863	100	61	are	be	AUX
taxlaw-2863	100	62	relatively	relatively	ADV
taxlaw-2863	100	63	small	small	ADJ
taxlaw-2863	100	64	”	"	PUNCT
taxlaw-2863	100	65	as	as	ADP
taxlaw-2863	100	66	compared	compare	VERB
taxlaw-2863	100	67	with	with	ADP
taxlaw-2863	100	68	credit	credit	NOUN
taxlaw-2863	100	69	card	card	NOUN
taxlaw-2863	100	70	fees	fee	NOUN
taxlaw-2863	100	71	.	.	PUNCT
taxlaw-2863	101	1	jerry	jerry	PROPN
taxlaw-2863	101	2	brito	brito	PROPN
taxlaw-2863	101	3	,	,	PUNCT
taxlaw-2863	101	4	benefits	benefit	NOUN
taxlaw-2863	101	5	and	and	CCONJ
taxlaw-2863	101	6	risks	risk	NOUN
taxlaw-2863	101	7	of	of	ADP
taxlaw-2863	101	8	bitcoin	bitcoin	NOUN
taxlaw-2863	101	9	for	for	ADP
taxlaw-2863	101	10	small	small	ADJ
taxlaw-2863	101	11	business	business	NOUN
taxlaw-2863	101	12	,	,	PUNCT
taxlaw-2863	101	13	house	house	PROPN
taxlaw-2863	101	14	of	of	ADP
taxlaw-2863	101	15	rep	rep	PROPN
taxlaw-2863	101	16	.	.	PROPN
taxlaw-2863	101	17	small	small	ADJ
taxlaw-2863	101	18	bus	bus	NOUN
taxlaw-2863	101	19	.	.	PUNCT
taxlaw-2863	102	1	comm	comm	NOUN
taxlaw-2863	102	2	.	.	PUNCT
taxlaw-2863	102	3	,	,	PUNCT
taxlaw-2863	102	4	1	1	NUM
taxlaw-2863	102	5	-	-	SYM
taxlaw-2863	102	6	2	2	NUM
taxlaw-2863	102	7	(	(	PUNCT
taxlaw-2863	102	8	apr	apr	NOUN
taxlaw-2863	102	9	.	.	PROPN
taxlaw-2863	102	10	2	2	NUM
taxlaw-2863	102	11	,	,	PUNCT
taxlaw-2863	102	12	2014	2014	NUM
taxlaw-2863	102	13	)	)	PUNCT
taxlaw-2863	102	14	,	,	PUNCT
taxlaw-2863	102	15	https://smallbusiness.house.gov/uploadedfiles/4-2-2014_brito_total_final_testimony.pdf	https://smallbusiness.house.gov/uploadedfiles/4-2-2014_brito_total_final_testimony.pdf	PROPN
taxlaw-2863	103	1	[	[	X
taxlaw-2863	103	2	https://perma.cc/v7fa-eqx2	https://perma.cc/v7fa-eqx2	X
taxlaw-2863	103	3	]	]	PUNCT
taxlaw-2863	103	4	.	.	PUNCT
taxlaw-2863	104	1	23	23	NUM
taxlaw-2863	104	2	eyber	eyber	PROPN
taxlaw-2863	104	3	,	,	PUNCT
taxlaw-2863	104	4	supra	supra	PROPN
taxlaw-2863	104	5	note	note	PROPN
taxlaw-2863	104	6	18	18	NUM
taxlaw-2863	104	7	.	.	SYM
taxlaw-2863	104	8	24	24	NUM
taxlaw-2863	104	9	chodorow	chodorow	NOUN
taxlaw-2863	104	10	,	,	PUNCT
taxlaw-2863	104	11	supra	supra	PROPN
taxlaw-2863	104	12	note	note	NOUN
taxlaw-2863	104	13	13	13	NUM
taxlaw-2863	104	14	,	,	PUNCT
taxlaw-2863	104	15	at	at	ADP
taxlaw-2863	104	16	377	377	NUM
taxlaw-2863	104	17	.	.	PUNCT
taxlaw-2863	104	18	25	25	NUM
taxlaw-2863	104	19	see	see	VERB
taxlaw-2863	104	20	,	,	PUNCT
taxlaw-2863	104	21	e.g.	e.g.	ADV
taxlaw-2863	104	22	,	,	PUNCT
taxlaw-2863	104	23	sec	sec	PROPN
taxlaw-2863	104	24	.	.	PROPN
taxlaw-2863	104	25	&	&	CCONJ
taxlaw-2863	104	26	exch	exch	PROPN
taxlaw-2863	104	27	.	.	PUNCT
taxlaw-2863	105	1	comm’n	comm’n	PROPN
taxlaw-2863	105	2	(	(	PUNCT
taxlaw-2863	105	3	sec	sec	PROPN
taxlaw-2863	105	4	)	)	PUNCT
taxlaw-2863	105	5	,	,	PUNCT
taxlaw-2863	105	6	office	office	NOUN
taxlaw-2863	105	7	of	of	ADP
taxlaw-2863	105	8	investor	investor	NOUN
taxlaw-2863	105	9	educ	educ	PROPN
taxlaw-2863	105	10	.	.	PUNCT
taxlaw-2863	106	1	&	&	CCONJ
taxlaw-2863	106	2	advocacy	advocacy	PROPN
taxlaw-2863	106	3	(	(	PUNCT
taxlaw-2863	106	4	sec	sec	PROPN
taxlaw-2863	106	5	)	)	PUNCT
taxlaw-2863	106	6	,	,	PUNCT
taxlaw-2863	106	7	investor	investor	NOUN
taxlaw-2863	106	8	alert	alert	NOUN
taxlaw-2863	106	9	:	:	PUNCT
taxlaw-2863	106	10	bitcoin	bitcoin	ADJ
taxlaw-2863	106	11	and	and	CCONJ
taxlaw-2863	106	12	other	other	ADJ
taxlaw-2863	106	13	virtual	virtual	ADJ
taxlaw-2863	106	14	currency	currency	NOUN
taxlaw-2863	106	15	-	-	PUNCT
taxlaw-2863	106	16	related	relate	VERB
taxlaw-2863	106	17	investments	investment	NOUN
taxlaw-2863	106	18	(	(	PUNCT
taxlaw-2863	106	19	may	may	PROPN
taxlaw-2863	106	20	7	7	NUM
taxlaw-2863	106	21	,	,	PUNCT
taxlaw-2863	106	22	2014	2014	NUM
taxlaw-2863	106	23	)	)	PUNCT
taxlaw-2863	106	24	,	,	PUNCT
taxlaw-2863	106	25	https://www.sec.gov/oiea/investor-alerts-bulletins/investoralertsia_bitcoin.html	https://www.sec.gov/oiea/investor-alerts-bulletins/investoralertsia_bitcoin.html	VERB
taxlaw-2863	107	1	[	[	X
taxlaw-2863	107	2	https://perma.cc/574z7mrg	https://perma.cc/574z7mrg	PROPN
taxlaw-2863	107	3	]	]	X
taxlaw-2863	107	4	;	;	PUNCT
taxlaw-2863	107	5	fin	fin	PROPN
taxlaw-2863	107	6	.	.	PUNCT
taxlaw-2863	107	7	indus	indus	PROPN
taxlaw-2863	107	8	.	.	PUNCT
taxlaw-2863	108	1	regulatory	regulatory	ADJ
taxlaw-2863	108	2	auth	auth	NOUN
taxlaw-2863	108	3	.	.	PUNCT
taxlaw-2863	109	1	(	(	PUNCT
taxlaw-2863	109	2	finra	finra	PROPN
taxlaw-2863	109	3	)	)	PUNCT
taxlaw-2863	109	4	,	,	PUNCT
taxlaw-2863	109	5	investor	investor	NOUN
taxlaw-2863	109	6	alerts	alert	NOUN
taxlaw-2863	109	7	–	–	PUNCT
taxlaw-2863	109	8	bitcoin	bitcoin	NOUN
taxlaw-2863	109	9	:	:	PUNCT
taxlaw-2863	109	10	more	more	ADJ
taxlaw-2863	109	11	than	than	SCONJ
taxlaw-2863	109	12	a	a	DET
taxlaw-2863	109	13	bit	bit	NOUN
taxlaw-2863	109	14	risky	risky	ADJ
taxlaw-2863	109	15	,	,	PUNCT
taxlaw-2863	109	16	http://www.finra.org/investors/alerts/bitcoin-more-bit-risky	http://www.finra.org/investors/alerts/bitcoin-more-bit-risky	PROPN
taxlaw-2863	110	1	[	[	X
taxlaw-2863	110	2	https://perma.cc/l7jv-fsd9	https://perma.cc/l7jv-fsd9	X
taxlaw-2863	110	3	]	]	X
taxlaw-2863	110	4	.	.	PUNCT
taxlaw-2863	111	1	26	26	NUM
taxlaw-2863	111	2	damian	damian	PROPN
taxlaw-2863	111	3	davila	davila	PROPN
taxlaw-2863	111	4	,	,	PUNCT
taxlaw-2863	111	5	if	if	SCONJ
taxlaw-2863	111	6	you	you	PRON
taxlaw-2863	111	7	had	have	AUX
taxlaw-2863	111	8	purchased	purchase	VERB
taxlaw-2863	111	9	$	$	SYM
taxlaw-2863	111	10	100	100	NUM
taxlaw-2863	111	11	of	of	ADP
taxlaw-2863	111	12	bitcoin	bitcoin	NOUN
taxlaw-2863	111	13	in	in	ADP
taxlaw-2863	111	14	2011	2011	NUM
taxlaw-2863	111	15	,	,	PUNCT
taxlaw-2863	111	16	investopedia	investopedia	PROPN
taxlaw-2863	111	17	,	,	PUNCT
taxlaw-2863	111	18	https://www.investopedia.com/articles/investing/123015/if-you-had-purchased-100-bitcoins-2011.asp	https://www.investopedia.com/articles/investing/123015/if-you-had-purchased-100-bitcoins-2011.asp	NOUN
taxlaw-2863	111	19	[	[	X
taxlaw-2863	111	20	http://perma.cc/6ed7-4cm7	http://perma.cc/6ed7-4cm7	X
taxlaw-2863	111	21	]	]	PUNCT
taxlaw-2863	111	22	(	(	PUNCT
taxlaw-2863	111	23	last	last	ADJ
taxlaw-2863	111	24	updated	update	VERB
taxlaw-2863	111	25	may	may	AUX
taxlaw-2863	111	26	2	2	NUM
taxlaw-2863	111	27	,	,	PUNCT
taxlaw-2863	111	28	2017	2017	NUM
taxlaw-2863	111	29	,	,	PUNCT
taxlaw-2863	111	30	9:25	9:25	NUM
taxlaw-2863	111	31	am	am	NOUN
taxlaw-2863	111	32	)	)	PUNCT
taxlaw-2863	111	33	.	.	PUNCT
taxlaw-2863	112	1	234	234	NUM
taxlaw-2863	112	2	columbia	columbia	PROPN
taxlaw-2863	112	3	journal	journal	PROPN
taxlaw-2863	112	4	of	of	ADP
taxlaw-2863	112	5	tax	tax	NOUN
taxlaw-2863	112	6	law	law	NOUN
taxlaw-2863	112	7	[	[	X
taxlaw-2863	112	8	vol.9:229	vol.9:229	X
taxlaw-2863	112	9	below	below	ADP
taxlaw-2863	112	10	$	$	SYM
taxlaw-2863	112	11	14,000	14,000	NUM
taxlaw-2863	112	12	48	48	NUM
taxlaw-2863	112	13	hours	hour	NOUN
taxlaw-2863	112	14	later.27	later.27	INTJ
taxlaw-2863	112	15	some	some	PRON
taxlaw-2863	112	16	think	think	VERB
taxlaw-2863	112	17	that	that	SCONJ
taxlaw-2863	112	18	the	the	DET
taxlaw-2863	112	19	value	value	NOUN
taxlaw-2863	112	20	is	be	AUX
taxlaw-2863	112	21	volatile	volatile	ADJ
taxlaw-2863	112	22	because	because	SCONJ
taxlaw-2863	112	23	the	the	DET
taxlaw-2863	112	24	technology	technology	NOUN
taxlaw-2863	112	25	is	be	AUX
taxlaw-2863	112	26	new	new	ADJ
taxlaw-2863	112	27	and	and	CCONJ
taxlaw-2863	112	28	still	still	ADV
taxlaw-2863	112	29	exchanged	exchange	VERB
taxlaw-2863	112	30	in	in	ADP
taxlaw-2863	112	31	low	low	ADJ
taxlaw-2863	112	32	volumes	volume	NOUN
taxlaw-2863	112	33	.	.	PUNCT
taxlaw-2863	113	1	as	as	SCONJ
taxlaw-2863	113	2	more	more	ADJ
taxlaw-2863	113	3	businesses	business	NOUN
taxlaw-2863	113	4	and	and	CCONJ
taxlaw-2863	113	5	individuals	individual	NOUN
taxlaw-2863	113	6	adopt	adopt	VERB
taxlaw-2863	113	7	it	it	PRON
taxlaw-2863	113	8	and	and	CCONJ
taxlaw-2863	113	9	the	the	DET
taxlaw-2863	113	10	technology	technology	NOUN
taxlaw-2863	113	11	becomes	become	VERB
taxlaw-2863	113	12	more	more	ADV
taxlaw-2863	113	13	ubiquitous	ubiquitous	ADJ
taxlaw-2863	113	14	,	,	PUNCT
taxlaw-2863	113	15	the	the	DET
taxlaw-2863	113	16	instability	instability	NOUN
taxlaw-2863	113	17	is	be	AUX
taxlaw-2863	113	18	expected	expect	VERB
taxlaw-2863	113	19	to	to	PART
taxlaw-2863	113	20	subside.28	subside.28	VERB
taxlaw-2863	113	21	still	still	ADV
taxlaw-2863	113	22	,	,	PUNCT
taxlaw-2863	113	23	some	some	DET
taxlaw-2863	113	24	prominent	prominent	ADJ
taxlaw-2863	113	25	financial	financial	ADJ
taxlaw-2863	113	26	experts	expert	NOUN
taxlaw-2863	113	27	believe	believe	VERB
taxlaw-2863	113	28	that	that	SCONJ
taxlaw-2863	113	29	bitcoin	bitcoin	NOUN
taxlaw-2863	113	30	is	be	AUX
taxlaw-2863	113	31	currently	currently	ADV
taxlaw-2863	113	32	experiencing	experience	VERB
taxlaw-2863	113	33	a	a	DET
taxlaw-2863	113	34	bubble	bubble	NOUN
taxlaw-2863	113	35	,	,	PUNCT
taxlaw-2863	113	36	and	and	CCONJ
taxlaw-2863	113	37	its	its	PRON
taxlaw-2863	113	38	value	value	NOUN
taxlaw-2863	113	39	will	will	AUX
taxlaw-2863	113	40	plummet.29	plummet.29	PROPN
taxlaw-2863	113	41	in	in	ADP
taxlaw-2863	113	42	addition	addition	NOUN
taxlaw-2863	113	43	,	,	PUNCT
taxlaw-2863	113	44	the	the	DET
taxlaw-2863	113	45	anonymity	anonymity	NOUN
taxlaw-2863	113	46	that	that	PRON
taxlaw-2863	113	47	makes	make	VERB
taxlaw-2863	113	48	virtual	virtual	ADJ
taxlaw-2863	113	49	currency	currency	NOUN
taxlaw-2863	113	50	appealing	appeal	VERB
taxlaw-2863	113	51	to	to	ADP
taxlaw-2863	113	52	some	some	PRON
taxlaw-2863	113	53	can	can	AUX
taxlaw-2863	113	54	also	also	ADV
taxlaw-2863	113	55	support	support	VERB
taxlaw-2863	113	56	its	its	PRON
taxlaw-2863	113	57	use	use	NOUN
taxlaw-2863	113	58	for	for	ADP
taxlaw-2863	113	59	illegal	illegal	ADJ
taxlaw-2863	113	60	activity.30	activity.30	NOUN
taxlaw-2863	113	61	for	for	ADP
taxlaw-2863	113	62	example	example	NOUN
taxlaw-2863	113	63	,	,	PUNCT
taxlaw-2863	113	64	patrons	patron	NOUN
taxlaw-2863	113	65	of	of	ADP
taxlaw-2863	113	66	the	the	DET
taxlaw-2863	113	67	silk	silk	NOUN
taxlaw-2863	113	68	road	road	NOUN
taxlaw-2863	113	69	,	,	PUNCT
taxlaw-2863	113	70	a	a	DET
taxlaw-2863	113	71	nowshuttered	nowshuttered	ADJ
taxlaw-2863	113	72	secret	secret	ADJ
taxlaw-2863	113	73	online	online	ADJ
taxlaw-2863	113	74	marketplace	marketplace	NOUN
taxlaw-2863	113	75	for	for	ADP
taxlaw-2863	113	76	drugs	drug	NOUN
taxlaw-2863	113	77	,	,	PUNCT
taxlaw-2863	113	78	illegal	illegal	ADJ
taxlaw-2863	113	79	services	service	NOUN
taxlaw-2863	113	80	,	,	PUNCT
taxlaw-2863	113	81	and	and	CCONJ
taxlaw-2863	113	82	forged	forge	VERB
taxlaw-2863	113	83	documents	document	NOUN
taxlaw-2863	113	84	,	,	PUNCT
taxlaw-2863	113	85	could	could	AUX
taxlaw-2863	113	86	only	only	ADV
taxlaw-2863	113	87	conduct	conduct	VERB
taxlaw-2863	113	88	their	their	PRON
taxlaw-2863	113	89	illegal	illegal	ADJ
taxlaw-2863	113	90	transactions	transaction	NOUN
taxlaw-2863	113	91	using	use	VERB
taxlaw-2863	113	92	bitcoin.31	bitcoin.31	NOUN
taxlaw-2863	113	93	virtual	virtual	ADJ
taxlaw-2863	113	94	currency	currency	NOUN
taxlaw-2863	113	95	is	be	AUX
taxlaw-2863	113	96	also	also	ADV
taxlaw-2863	113	97	associated	associate	VERB
taxlaw-2863	113	98	with	with	ADP
taxlaw-2863	113	99	tax	tax	NOUN
taxlaw-2863	113	100	evasion.32	evasion.32	PROPN
taxlaw-2863	113	101	libertarian	libertarian	PROPN
taxlaw-2863	113	102	bitcoin	bitcoin	PROPN
taxlaw-2863	113	103	user	user	NOUN
taxlaw-2863	113	104	roger	roger	PROPN
taxlaw-2863	113	105	ver	ver	PROPN
taxlaw-2863	113	106	(	(	PUNCT
taxlaw-2863	113	107	a.k.a	a.k.a	INTJ
taxlaw-2863	113	108	.	.	PUNCT
taxlaw-2863	113	109	“	"	PUNCT
taxlaw-2863	113	110	bitcoin	bitcoin	PROPN
taxlaw-2863	113	111	jesus	jesus	PROPN
taxlaw-2863	113	112	”	"	PUNCT
taxlaw-2863	113	113	)	)	PUNCT
taxlaw-2863	113	114	purchased	purchase	VERB
taxlaw-2863	113	115	st	st	PROPN
taxlaw-2863	113	116	.	.	PROPN
taxlaw-2863	113	117	kitts	kitts	PROPN
taxlaw-2863	113	118	citizenship	citizenship	NOUN
taxlaw-2863	113	119	,	,	PUNCT
taxlaw-2863	113	120	transferred	transfer	VERB
taxlaw-2863	113	121	his	his	PRON
taxlaw-2863	113	122	fortune	fortune	NOUN
taxlaw-2863	113	123	to	to	ADP
taxlaw-2863	113	124	the	the	DET
taxlaw-2863	113	125	tax	tax	NOUN
taxlaw-2863	113	126	haven	haven	NOUN
taxlaw-2863	113	127	via	via	ADP
taxlaw-2863	113	128	bitcoin	bitcoin	NOUN
taxlaw-2863	113	129	(	(	PUNCT
taxlaw-2863	113	130	thereby	thereby	ADV
taxlaw-2863	113	131	evading	evade	VERB
taxlaw-2863	113	132	the	the	DET
taxlaw-2863	113	133	foreign	foreign	ADJ
taxlaw-2863	113	134	account	account	NOUN
taxlaw-2863	113	135	tax	tax	NOUN
taxlaw-2863	113	136	compliance	compliance	NOUN
taxlaw-2863	113	137	act	act	NOUN
taxlaw-2863	113	138	)	)	PUNCT
taxlaw-2863	113	139	and	and	CCONJ
taxlaw-2863	113	140	then	then	ADV
taxlaw-2863	113	141	renounced	renounce	VERB
taxlaw-2863	113	142	his	his	PRON
taxlaw-2863	113	143	american	american	ADJ
taxlaw-2863	113	144	citizenship.33	citizenship.33	PROPN
taxlaw-2863	113	145	he	he	PRON
taxlaw-2863	113	146	and	and	CCONJ
taxlaw-2863	113	147	others	other	NOUN
taxlaw-2863	113	148	have	have	AUX
taxlaw-2863	113	149	succeeded	succeed	VERB
taxlaw-2863	113	150	in	in	ADP
taxlaw-2863	113	151	this	this	DET
taxlaw-2863	113	152	scheme	scheme	NOUN
taxlaw-2863	113	153	because	because	SCONJ
taxlaw-2863	113	154	the	the	DET
taxlaw-2863	113	155	regulations	regulation	NOUN
taxlaw-2863	113	156	that	that	PRON
taxlaw-2863	113	157	limit	limit	VERB
taxlaw-2863	113	158	money	money	NOUN
taxlaw-2863	113	159	transfers	transfer	NOUN
taxlaw-2863	113	160	to	to	ADP
taxlaw-2863	113	161	foreign	foreign	ADJ
taxlaw-2863	113	162	jurisdictions	jurisdiction	NOUN
taxlaw-2863	113	163	do	do	AUX
taxlaw-2863	113	164	not	not	PART
taxlaw-2863	113	165	yet	yet	ADV
taxlaw-2863	113	166	apply	apply	VERB
taxlaw-2863	113	167	to	to	ADP
taxlaw-2863	113	168	virtual	virtual	ADJ
taxlaw-2863	113	169	currency.34	currency.34	NOUN
taxlaw-2863	113	170	if	if	SCONJ
taxlaw-2863	113	171	the	the	DET
taxlaw-2863	113	172	government	government	NOUN
taxlaw-2863	113	173	decides	decide	VERB
taxlaw-2863	113	174	to	to	PART
taxlaw-2863	113	175	regulate	regulate	VERB
taxlaw-2863	113	176	virtual	virtual	ADJ
taxlaw-2863	113	177	currency	currency	NOUN
taxlaw-2863	113	178	transactions	transaction	NOUN
taxlaw-2863	113	179	more	more	ADV
taxlaw-2863	113	180	closely	closely	ADV
taxlaw-2863	113	181	in	in	ADP
taxlaw-2863	113	182	the	the	DET
taxlaw-2863	113	183	future	future	NOUN
taxlaw-2863	113	184	,	,	PUNCT
taxlaw-2863	113	185	such	such	ADJ
taxlaw-2863	113	186	transactions	transaction	NOUN
taxlaw-2863	113	187	may	may	AUX
taxlaw-2863	113	188	be	be	AUX
taxlaw-2863	113	189	subject	subject	ADJ
taxlaw-2863	113	190	to	to	ADP
taxlaw-2863	113	191	greater	great	ADJ
taxlaw-2863	113	192	scrutiny	scrutiny	NOUN
taxlaw-2863	113	193	than	than	ADP
taxlaw-2863	113	194	standard	standard	ADJ
taxlaw-2863	113	195	cash	cash	NOUN
taxlaw-2863	113	196	or	or	CCONJ
taxlaw-2863	113	197	securities	security	NOUN
taxlaw-2863	113	198	transactions.35	transactions.35	NOUN
taxlaw-2863	113	199	27	27	NUM
taxlaw-2863	113	200	renae	renae	PROPN
taxlaw-2863	113	201	merle	merle	NOUN
taxlaw-2863	113	202	,	,	PUNCT
taxlaw-2863	113	203	bitcoin	bitcoin	NOUN
taxlaw-2863	113	204	soars	soar	NOUN
taxlaw-2863	113	205	above	above	ADP
taxlaw-2863	113	206	$	$	SYM
taxlaw-2863	113	207	17,000	17,000	NUM
taxlaw-2863	113	208	,	,	PUNCT
taxlaw-2863	113	209	boosting	boost	VERB
taxlaw-2863	113	210	worries	worry	NOUN
taxlaw-2863	113	211	and	and	CCONJ
taxlaw-2863	113	212	a	a	DET
taxlaw-2863	113	213	worldwide	worldwide	ADJ
taxlaw-2863	113	214	frenzy	frenzy	NOUN
taxlaw-2863	113	215	,	,	PUNCT
taxlaw-2863	113	216	wash	wash	NOUN
taxlaw-2863	113	217	.	.	PUNCT
taxlaw-2863	114	1	post	post	NOUN
taxlaw-2863	114	2	(	(	PUNCT
taxlaw-2863	114	3	dec	dec	PROPN
taxlaw-2863	114	4	.	.	PROPN
taxlaw-2863	114	5	7	7	NUM
taxlaw-2863	114	6	,	,	PUNCT
taxlaw-2863	114	7	2017	2017	NUM
taxlaw-2863	114	8	)	)	PUNCT
taxlaw-2863	114	9	,	,	PUNCT
taxlaw-2863	114	10	http://wapo.st/2ieuh7q?tid=ss_mail&utm_term=.eecdc3bb4605	http://wapo.st/2ieuh7q?tid=ss_mail&utm_term=.eecdc3bb4605	VERB
taxlaw-2863	115	1	[	[	X
taxlaw-2863	115	2	http://perma.cc/k7wjwlvd	http://perma.cc/k7wjwlvd	X
taxlaw-2863	115	3	]	]	X
taxlaw-2863	115	4	;	;	PUNCT
taxlaw-2863	115	5	will	will	AUX
taxlaw-2863	115	6	martin	martin	PROPN
taxlaw-2863	115	7	,	,	PUNCT
taxlaw-2863	115	8	bitcoin	bitcoin	PROPN
taxlaw-2863	115	9	is	be	AUX
taxlaw-2863	115	10	getting	getting	AUX
taxlaw-2863	115	11	pounded	pound	VERB
taxlaw-2863	115	12	after	after	ADP
taxlaw-2863	115	13	a	a	DET
taxlaw-2863	115	14	wild	wild	ADJ
taxlaw-2863	115	15	week	week	NOUN
taxlaw-2863	115	16	of	of	ADP
taxlaw-2863	115	17	gains	gain	NOUN
taxlaw-2863	115	18	,	,	PUNCT
taxlaw-2863	115	19	bus	bus	NOUN
taxlaw-2863	115	20	.	.	PUNCT
taxlaw-2863	116	1	insider	insider	PROPN
taxlaw-2863	116	2	(	(	PUNCT
taxlaw-2863	116	3	dec	dec	PROPN
taxlaw-2863	116	4	.	.	PROPN
taxlaw-2863	116	5	8	8	NUM
taxlaw-2863	116	6	,	,	PUNCT
taxlaw-2863	116	7	2017	2017	NUM
taxlaw-2863	116	8	)	)	PUNCT
taxlaw-2863	116	9	,	,	PUNCT
taxlaw-2863	116	10	http://www.businessinsider.com/bitcoin-is-finally-falling-friday-december-8-2017-12	http://www.businessinsider.com/bitcoin-is-finally-falling-friday-december-8-2017-12	VERB
taxlaw-2863	116	11	[	[	X
taxlaw-2863	116	12	https://perma.cc/5jv7m4eb	https://perma.cc/5jv7m4eb	PROPN
taxlaw-2863	116	13	]	]	X
taxlaw-2863	116	14	.	.	PUNCT
taxlaw-2863	117	1	28	28	NUM
taxlaw-2863	117	2	e.g.	e.g.	ADV
taxlaw-2863	117	3	brito	brito	PROPN
taxlaw-2863	117	4	,	,	PUNCT
taxlaw-2863	117	5	supra	supra	PROPN
taxlaw-2863	117	6	note	note	NOUN
taxlaw-2863	117	7	22	22	NUM
taxlaw-2863	117	8	,	,	PUNCT
taxlaw-2863	117	9	at	at	ADP
taxlaw-2863	117	10	3	3	NUM
taxlaw-2863	117	11	(	(	PUNCT
taxlaw-2863	117	12	“	"	PUNCT
taxlaw-2863	117	13	[	[	X
taxlaw-2863	117	14	t]here	t]here	PROPN
taxlaw-2863	117	15	is	be	AUX
taxlaw-2863	117	16	nothing	nothing	PRON
taxlaw-2863	117	17	inherent	inherent	ADJ
taxlaw-2863	117	18	in	in	ADP
taxlaw-2863	117	19	bitcoin	bitcoin	PROPN
taxlaw-2863	117	20	’s	’s	PART
taxlaw-2863	117	21	design	design	NOUN
taxlaw-2863	117	22	that	that	PRON
taxlaw-2863	117	23	makes	make	VERB
taxlaw-2863	117	24	it	it	PRON
taxlaw-2863	117	25	naturally	naturally	ADV
taxlaw-2863	117	26	volatile	volatile	ADJ
taxlaw-2863	117	27	.	.	PUNCT
taxlaw-2863	118	1	its	its	PRON
taxlaw-2863	118	2	volatility	volatility	NOUN
taxlaw-2863	118	3	is	be	AUX
taxlaw-2863	118	4	likely	likely	ADV
taxlaw-2863	118	5	attributable	attributable	ADJ
taxlaw-2863	118	6	to	to	ADP
taxlaw-2863	118	7	the	the	DET
taxlaw-2863	118	8	fact	fact	NOUN
taxlaw-2863	118	9	that	that	SCONJ
taxlaw-2863	118	10	it	it	PRON
taxlaw-2863	118	11	is	be	AUX
taxlaw-2863	118	12	a	a	DET
taxlaw-2863	118	13	new	new	ADJ
taxlaw-2863	118	14	currency	currency	NOUN
taxlaw-2863	118	15	,	,	PUNCT
taxlaw-2863	118	16	still	still	ADV
taxlaw-2863	118	17	in	in	ADP
taxlaw-2863	118	18	the	the	DET
taxlaw-2863	118	19	process	process	NOUN
taxlaw-2863	118	20	of	of	ADP
taxlaw-2863	118	21	discovering	discover	VERB
taxlaw-2863	118	22	its	its	PRON
taxlaw-2863	118	23	stable	stable	ADJ
taxlaw-2863	118	24	price	price	NOUN
taxlaw-2863	118	25	.	.	PUNCT
taxlaw-2863	118	26	”	"	PUNCT
taxlaw-2863	118	27	)	)	PUNCT
taxlaw-2863	118	28	.	.	PUNCT
taxlaw-2863	119	1	29	29	NUM
taxlaw-2863	119	2	see	see	VERB
taxlaw-2863	119	3	,	,	PUNCT
taxlaw-2863	119	4	e.g.	e.g.	ADV
taxlaw-2863	119	5	,	,	PUNCT
taxlaw-2863	119	6	john	john	PROPN
taxlaw-2863	119	7	wasik	wasik	PROPN
taxlaw-2863	119	8	,	,	PUNCT
taxlaw-2863	119	9	why	why	SCONJ
taxlaw-2863	119	10	buffett	buffett	PROPN
taxlaw-2863	119	11	sees	see	VERB
taxlaw-2863	119	12	bitcoin	bitcoin	ADJ
taxlaw-2863	119	13	bubble	bubble	NOUN
taxlaw-2863	119	14	,	,	PUNCT
taxlaw-2863	119	15	forbes	forbes	PROPN
taxlaw-2863	119	16	(	(	PUNCT
taxlaw-2863	119	17	nov	nov	PROPN
taxlaw-2863	119	18	.	.	PROPN
taxlaw-2863	119	19	6	6	NUM
taxlaw-2863	119	20	,	,	PUNCT
taxlaw-2863	119	21	2017	2017	NUM
taxlaw-2863	119	22	)	)	PUNCT
taxlaw-2863	119	23	,	,	PUNCT
taxlaw-2863	119	24	https://www.forbes.com/sites/johnwasik/2017/11/06/why-buffett-sees-bitcoin-bubble/#25f0bcc662a8	https://www.forbes.com/sites/johnwasik/2017/11/06/why-buffett-sees-bitcoin-bubble/#25f0bcc662a8	X
taxlaw-2863	120	1	[	[	X
taxlaw-2863	120	2	http://perma.cc/upj8-sxhj	http://perma.cc/upj8-sxhj	X
taxlaw-2863	120	3	]	]	PUNCT
taxlaw-2863	120	4	;	;	PUNCT
taxlaw-2863	120	5	jeremy	jeremy	PROPN
taxlaw-2863	120	6	g.	g.	PROPN
taxlaw-2863	120	7	philips	philips	PROPN
taxlaw-2863	120	8	,	,	PUNCT
taxlaw-2863	120	9	what	what	PRON
taxlaw-2863	120	10	jamie	jamie	PROPN
taxlaw-2863	120	11	dimon	dimon	PROPN
taxlaw-2863	120	12	is	be	AUX
taxlaw-2863	120	13	missing	miss	VERB
taxlaw-2863	120	14	about	about	ADP
taxlaw-2863	120	15	bitcoin	bitcoin	PROPN
taxlaw-2863	120	16	,	,	PUNCT
taxlaw-2863	120	17	n.y	n.y	PROPN
taxlaw-2863	120	18	.	.	PROPN
taxlaw-2863	120	19	times	times	PROPN
taxlaw-2863	120	20	dealbook	dealbook	PROPN
taxlaw-2863	120	21	(	(	PUNCT
taxlaw-2863	120	22	sept	sept	PROPN
taxlaw-2863	120	23	.	.	PROPN
taxlaw-2863	120	24	18	18	NUM
taxlaw-2863	120	25	,	,	PUNCT
taxlaw-2863	120	26	2017	2017	NUM
taxlaw-2863	120	27	)	)	PUNCT
taxlaw-2863	120	28	,	,	PUNCT
taxlaw-2863	120	29	https://nyti.ms/2y8mkru	https://nyti.ms/2y8mkru	PROPN
taxlaw-2863	120	30	;	;	PUNCT
taxlaw-2863	120	31	kevin	kevin	PROPN
taxlaw-2863	120	32	roose	roose	PROPN
taxlaw-2863	120	33	,	,	PUNCT
taxlaw-2863	120	34	such	such	ADJ
taxlaw-2863	120	35	currency	currency	NOUN
taxlaw-2863	120	36	.	.	PUNCT
taxlaw-2863	121	1	much	much	ADJ
taxlaw-2863	121	2	risk	risk	NOUN
taxlaw-2863	121	3	.	.	PUNCT
taxlaw-2863	121	4	,	,	PUNCT
taxlaw-2863	121	5	n.y	n.y	PROPN
taxlaw-2863	121	6	.	.	PROPN
taxlaw-2863	121	7	times	times	PROPN
taxlaw-2863	121	8	,	,	PUNCT
taxlaw-2863	121	9	sept	sept	PROPN
taxlaw-2863	121	10	.	.	PROPN
taxlaw-2863	121	11	16	16	NUM
taxlaw-2863	121	12	,	,	PUNCT
taxlaw-2863	121	13	2017	2017	NUM
taxlaw-2863	121	14	,	,	PUNCT
taxlaw-2863	121	15	at	at	ADP
taxlaw-2863	121	16	b1	b1	NOUN
taxlaw-2863	121	17	.	.	PUNCT
taxlaw-2863	122	1	30	30	NUM
taxlaw-2863	122	2	finra	finra	NOUN
taxlaw-2863	122	3	,	,	PUNCT
taxlaw-2863	122	4	supra	supra	PROPN
taxlaw-2863	122	5	note	note	PROPN
taxlaw-2863	122	6	25	25	NUM
taxlaw-2863	122	7	.	.	PUNCT
taxlaw-2863	122	8	see	see	VERB
taxlaw-2863	122	9	also	also	ADV
taxlaw-2863	122	10	omri	omri	PROPN
taxlaw-2863	122	11	marian	marian	PROPN
taxlaw-2863	122	12	,	,	PUNCT
taxlaw-2863	122	13	a	a	DET
taxlaw-2863	122	14	conceptual	conceptual	ADJ
taxlaw-2863	122	15	framework	framework	NOUN
taxlaw-2863	122	16	for	for	ADP
taxlaw-2863	122	17	the	the	DET
taxlaw-2863	122	18	regulation	regulation	NOUN
taxlaw-2863	122	19	of	of	ADP
taxlaw-2863	122	20	cryptocurrencies	cryptocurrencie	NOUN
taxlaw-2863	122	21	,	,	PUNCT
taxlaw-2863	122	22	82	82	NUM
taxlaw-2863	122	23	u.	u.	PROPN
taxlaw-2863	122	24	chi	chi	PROPN
taxlaw-2863	122	25	.	.	PUNCT
taxlaw-2863	123	1	l.	l.	PROPN
taxlaw-2863	123	2	rev	rev	PROPN
taxlaw-2863	123	3	.	.	PROPN
taxlaw-2863	124	1	53	53	NUM
taxlaw-2863	124	2	(	(	PUNCT
taxlaw-2863	124	3	2017	2017	NUM
taxlaw-2863	124	4	)	)	PUNCT
taxlaw-2863	124	5	;	;	PUNCT
taxlaw-2863	124	6	reuben	reuben	PROPN
taxlaw-2863	124	7	grinberg	grinberg	PROPN
taxlaw-2863	124	8	,	,	PUNCT
taxlaw-2863	124	9	bitcoin	bitcoin	PROPN
taxlaw-2863	124	10	:	:	PUNCT
taxlaw-2863	124	11	an	an	DET
taxlaw-2863	124	12	innovative	innovative	ADJ
taxlaw-2863	124	13	alternative	alternative	ADJ
taxlaw-2863	124	14	digital	digital	ADJ
taxlaw-2863	124	15	currency	currency	NOUN
taxlaw-2863	124	16	,	,	PUNCT
taxlaw-2863	124	17	4	4	NUM
taxlaw-2863	124	18	hastings	hastings	PROPN
taxlaw-2863	124	19	sci	sci	PROPN
taxlaw-2863	124	20	.	.	PROPN
taxlaw-2863	124	21	&	&	CCONJ
taxlaw-2863	124	22	tech	tech	PROPN
taxlaw-2863	124	23	.	.	PUNCT
taxlaw-2863	125	1	l.j	l.j	PROPN
taxlaw-2863	125	2	.	.	PROPN
taxlaw-2863	125	3	159	159	NUM
taxlaw-2863	125	4	,	,	PUNCT
taxlaw-2863	125	5	206	206	NUM
taxlaw-2863	125	6	(	(	PUNCT
taxlaw-2863	125	7	2011	2011	NUM
taxlaw-2863	125	8	)	)	PUNCT
taxlaw-2863	125	9	.	.	PUNCT
taxlaw-2863	126	1	31	31	NUM
taxlaw-2863	126	2	see	see	VERB
taxlaw-2863	126	3	united	united	PROPN
taxlaw-2863	126	4	states	states	PROPN
taxlaw-2863	126	5	v.	v.	ADP
taxlaw-2863	126	6	ulbricht	ulbricht	PROPN
taxlaw-2863	126	7	,	,	PUNCT
taxlaw-2863	126	8	31	31	NUM
taxlaw-2863	126	9	f.	f.	PROPN
taxlaw-2863	126	10	supp	supp	PROPN
taxlaw-2863	126	11	.	.	PUNCT
taxlaw-2863	127	1	3d	3d	PROPN
taxlaw-2863	127	2	540	540	NUM
taxlaw-2863	127	3	,	,	PUNCT
taxlaw-2863	127	4	547	547	NUM
taxlaw-2863	127	5	(	(	PUNCT
taxlaw-2863	127	6	s.d.n.y	s.d.n.y	PROPN
taxlaw-2863	127	7	.	.	PROPN
taxlaw-2863	127	8	2013	2013	NUM
taxlaw-2863	127	9	)	)	PUNCT
taxlaw-2863	127	10	(	(	PUNCT
taxlaw-2863	127	11	no	no	INTJ
taxlaw-2863	127	12	.	.	NOUN
taxlaw-2863	127	13	13–6919	13–6919	NUM
taxlaw-2863	127	14	)	)	PUNCT
taxlaw-2863	127	15	;	;	PUNCT
taxlaw-2863	127	16	joseph	joseph	PROPN
taxlaw-2863	127	17	goldstein	goldstein	PROPN
taxlaw-2863	127	18	,	,	PUNCT
taxlaw-2863	127	19	arrest	arrest	NOUN
taxlaw-2863	127	20	in	in	ADP
taxlaw-2863	127	21	u.s	u.s	PROPN
taxlaw-2863	127	22	.	.	PROPN
taxlaw-2863	127	23	shuts	shut	NOUN
taxlaw-2863	127	24	down	down	ADP
taxlaw-2863	127	25	a	a	DET
taxlaw-2863	127	26	black	black	ADJ
taxlaw-2863	127	27	market	market	NOUN
taxlaw-2863	127	28	for	for	ADP
taxlaw-2863	127	29	narcotics	narcotic	NOUN
taxlaw-2863	127	30	,	,	PUNCT
taxlaw-2863	127	31	n.y	n.y	PROPN
taxlaw-2863	127	32	.	.	PROPN
taxlaw-2863	127	33	times	times	PROPN
taxlaw-2863	127	34	,	,	PUNCT
taxlaw-2863	127	35	oct	oct	PROPN
taxlaw-2863	127	36	.	.	PROPN
taxlaw-2863	127	37	3	3	NUM
taxlaw-2863	127	38	,	,	PUNCT
taxlaw-2863	127	39	2013	2013	NUM
taxlaw-2863	127	40	,	,	PUNCT
taxlaw-2863	127	41	at	at	ADP
taxlaw-2863	127	42	a3	a3	NOUN
taxlaw-2863	127	43	;	;	PUNCT
taxlaw-2863	127	44	cook	cook	NOUN
taxlaw-2863	127	45	,	,	PUNCT
taxlaw-2863	127	46	supra	supra	PROPN
taxlaw-2863	127	47	note	note	PROPN
taxlaw-2863	127	48	21	21	NUM
taxlaw-2863	127	49	,	,	PUNCT
taxlaw-2863	127	50	at	at	ADP
taxlaw-2863	127	51	557	557	NUM
taxlaw-2863	127	52	.	.	PUNCT
taxlaw-2863	128	1	32	32	NUM
taxlaw-2863	128	2	craig	craig	PROPN
taxlaw-2863	128	3	w.	w.	PROPN
taxlaw-2863	128	4	smalley	smalley	PROPN
taxlaw-2863	128	5	,	,	PUNCT
taxlaw-2863	128	6	cryptocurrency	cryptocurrency	NOUN
taxlaw-2863	128	7	and	and	CCONJ
taxlaw-2863	128	8	taxes	taxis	NOUN
taxlaw-2863	128	9	,	,	PUNCT
taxlaw-2863	128	10	the	the	DET
taxlaw-2863	128	11	tax	tax	NOUN
taxlaw-2863	128	12	adviser	adviser	NOUN
taxlaw-2863	128	13	(	(	PUNCT
taxlaw-2863	128	14	apr	apr	PROPN
taxlaw-2863	128	15	.	.	PROPN
taxlaw-2863	128	16	20	20	NUM
taxlaw-2863	128	17	,	,	PUNCT
taxlaw-2863	128	18	2017	2017	NUM
taxlaw-2863	128	19	)	)	PUNCT
taxlaw-2863	128	20	,	,	PUNCT
taxlaw-2863	128	21	https://www.thetaxadviser.com/newsletters/2017/apr/cryptocurrency-taxes.html	https://www.thetaxadviser.com/newsletters/2017/apr/cryptocurrency-taxes.html	VERB
taxlaw-2863	128	22	[	[	X
taxlaw-2863	128	23	http://perma.cc/lu5d8swg	http://perma.cc/lu5d8swg	X
taxlaw-2863	128	24	]	]	X
taxlaw-2863	128	25	(	(	PUNCT
taxlaw-2863	128	26	“	"	PUNCT
taxlaw-2863	128	27	[	[	X
taxlaw-2863	128	28	i]n	i]n	PRON
taxlaw-2863	128	29	response	response	NOUN
taxlaw-2863	128	30	to	to	ADP
taxlaw-2863	128	31	the	the	DET
taxlaw-2863	128	32	possibility	possibility	NOUN
taxlaw-2863	128	33	that	that	SCONJ
taxlaw-2863	128	34	cryptocurrency	cryptocurrency	NOUN
taxlaw-2863	128	35	users	user	NOUN
taxlaw-2863	128	36	could	could	AUX
taxlaw-2863	128	37	be	be	AUX
taxlaw-2863	128	38	using	use	VERB
taxlaw-2863	128	39	their	their	PRON
taxlaw-2863	128	40	accounts	account	NOUN
taxlaw-2863	128	41	for	for	ADP
taxlaw-2863	128	42	illicit	illicit	ADJ
taxlaw-2863	128	43	activities	activity	NOUN
taxlaw-2863	128	44	or	or	CCONJ
taxlaw-2863	128	45	to	to	PART
taxlaw-2863	128	46	evade	evade	VERB
taxlaw-2863	128	47	tax	tax	NOUN
taxlaw-2863	128	48	,	,	PUNCT
taxlaw-2863	128	49	the	the	DET
taxlaw-2863	128	50	irs	irs	PROPN
taxlaw-2863	128	51	issued	issue	VERB
taxlaw-2863	128	52	a	a	DET
taxlaw-2863	128	53	john	john	PROPN
taxlaw-2863	128	54	doe	doe	PROPN
taxlaw-2863	128	55	summons	summon	NOUN
taxlaw-2863	128	56	to	to	PART
taxlaw-2863	128	57	coinbase	coinbase	VERB
taxlaw-2863	128	58	[	[	PUNCT
taxlaw-2863	128	59	a	a	DET
taxlaw-2863	128	60	bitcoin	bitcoin	ADJ
taxlaw-2863	128	61	exchange	exchange	NOUN
taxlaw-2863	128	62	]	]	PUNCT
taxlaw-2863	128	63	asking	ask	VERB
taxlaw-2863	128	64	for	for	ADP
taxlaw-2863	128	65	information	information	NOUN
taxlaw-2863	128	66	about	about	ADP
taxlaw-2863	128	67	all	all	PRON
taxlaw-2863	128	68	of	of	ADP
taxlaw-2863	128	69	its	its	PRON
taxlaw-2863	128	70	customers	customer	NOUN
taxlaw-2863	128	71	from	from	ADP
taxlaw-2863	128	72	jan	jan	PROPN
taxlaw-2863	128	73	.	.	PROPN
taxlaw-2863	128	74	1	1	NUM
taxlaw-2863	128	75	,	,	PUNCT
taxlaw-2863	128	76	2013	2013	NUM
taxlaw-2863	128	77	,	,	PUNCT
taxlaw-2863	128	78	to	to	ADP
taxlaw-2863	128	79	dec	dec	PROPN
taxlaw-2863	128	80	.	.	PROPN
taxlaw-2863	128	81	31	31	NUM
taxlaw-2863	128	82	,	,	PUNCT
taxlaw-2863	128	83	2015	2015	NUM
taxlaw-2863	128	84	.	.	PUNCT
taxlaw-2863	129	1	according	accord	VERB
taxlaw-2863	129	2	to	to	ADP
taxlaw-2863	129	3	the	the	DET
taxlaw-2863	129	4	irs	irs	PROPN
taxlaw-2863	129	5	,	,	PUNCT
taxlaw-2863	129	6	in	in	ADP
taxlaw-2863	129	7	a	a	DET
taxlaw-2863	129	8	filing	filing	NOUN
taxlaw-2863	129	9	in	in	ADP
taxlaw-2863	129	10	support	support	NOUN
taxlaw-2863	129	11	of	of	ADP
taxlaw-2863	129	12	the	the	DET
taxlaw-2863	129	13	summons	summon	NOUN
taxlaw-2863	129	14	request	request	NOUN
taxlaw-2863	129	15	,	,	PUNCT
taxlaw-2863	129	16	an	an	DET
taxlaw-2863	129	17	irs	irs	PROPN
taxlaw-2863	129	18	agent	agent	NOUN
taxlaw-2863	129	19	attested	attest	VERB
taxlaw-2863	129	20	to	to	ADP
taxlaw-2863	129	21	the	the	DET
taxlaw-2863	129	22	fact	fact	NOUN
taxlaw-2863	129	23	that	that	SCONJ
taxlaw-2863	129	24	he	he	PRON
taxlaw-2863	129	25	had	have	AUX
taxlaw-2863	129	26	uncovered	uncover	VERB
taxlaw-2863	129	27	two	two	NUM
taxlaw-2863	129	28	taxpayers	taxpayer	NOUN
taxlaw-2863	129	29	who	who	PRON
taxlaw-2863	129	30	admitted	admit	VERB
taxlaw-2863	129	31	that	that	SCONJ
taxlaw-2863	129	32	they	they	PRON
taxlaw-2863	129	33	disguised	disguise	VERB
taxlaw-2863	129	34	the	the	DET
taxlaw-2863	129	35	amounts	amount	NOUN
taxlaw-2863	129	36	they	they	PRON
taxlaw-2863	129	37	spent	spend	VERB
taxlaw-2863	129	38	purchasing	purchase	VERB
taxlaw-2863	129	39	bitcoins	bitcoin	NOUN
taxlaw-2863	129	40	as	as	ADP
taxlaw-2863	129	41	deductible	deductible	ADJ
taxlaw-2863	129	42	technology	technology	NOUN
taxlaw-2863	129	43	expenses	expense	NOUN
taxlaw-2863	129	44	.	.	PUNCT
taxlaw-2863	129	45	”	"	PUNCT
taxlaw-2863	129	46	)	)	PUNCT
taxlaw-2863	129	47	;	;	PUNCT
taxlaw-2863	129	48	kelly	kelly	PROPN
taxlaw-2863	129	49	phillips	phillips	PROPN
taxlaw-2863	129	50	erb	erb	PROPN
taxlaw-2863	129	51	,	,	PUNCT
taxlaw-2863	129	52	irs	irs	PROPN
taxlaw-2863	129	53	wants	want	VERB
taxlaw-2863	129	54	court	court	NOUN
taxlaw-2863	129	55	authority	authority	NOUN
taxlaw-2863	129	56	to	to	PART
taxlaw-2863	129	57	identify	identify	VERB
taxlaw-2863	129	58	bitcoin	bitcoin	NOUN
taxlaw-2863	129	59	users	user	NOUN
taxlaw-2863	129	60	&	&	CCONJ
taxlaw-2863	129	61	transactions	transaction	NOUN
taxlaw-2863	129	62	at	at	ADP
taxlaw-2863	129	63	coinbase	coinbase	NOUN
taxlaw-2863	129	64	,	,	PUNCT
taxlaw-2863	129	65	forbes	forbes	PROPN
taxlaw-2863	129	66	(	(	PUNCT
taxlaw-2863	129	67	nov	nov	PROPN
taxlaw-2863	129	68	.	.	PROPN
taxlaw-2863	129	69	21	21	NUM
taxlaw-2863	129	70	,	,	PUNCT
taxlaw-2863	129	71	2016	2016	NUM
taxlaw-2863	129	72	)	)	PUNCT
taxlaw-2863	129	73	,	,	PUNCT
taxlaw-2863	129	74	https://www.forbes.com/sites/kellyphillipserb/2016/11/21/irs-wantscourt-authority-to-identify-bitcoin-users-transactions-at-coinbase/#4830db7d5979	https://www.forbes.com/sites/kellyphillipserb/2016/11/21/irs-wantscourt-authority-to-identify-bitcoin-users-transactions-at-coinbase/#4830db7d5979	NOUN
taxlaw-2863	130	1	[	[	X
taxlaw-2863	130	2	http://perma.cc/fr47xgwc	http://perma.cc/fr47xgwc	PROPN
taxlaw-2863	130	3	]	]	X
taxlaw-2863	130	4	;	;	PUNCT
taxlaw-2863	130	5	richard	richard	PROPN
taxlaw-2863	130	6	holden	holden	PROPN
taxlaw-2863	130	7	&	&	CCONJ
taxlaw-2863	130	8	anup	anup	PROPN
taxlaw-2863	130	9	malani	malani	PROPN
taxlaw-2863	130	10	,	,	PUNCT
taxlaw-2863	130	11	why	why	SCONJ
taxlaw-2863	130	12	the	the	DET
taxlaw-2863	130	13	i.r.s	i.r.	NOUN
taxlaw-2863	130	14	.	.	PUNCT
taxlaw-2863	131	1	fears	fear	VERB
taxlaw-2863	131	2	bitcoin	bitcoin	PROPN
taxlaw-2863	131	3	,	,	PUNCT
taxlaw-2863	131	4	n.y	n.y	PROPN
taxlaw-2863	131	5	.	.	PROPN
taxlaw-2863	131	6	times	times	PROPN
taxlaw-2863	131	7	,	,	PUNCT
taxlaw-2863	131	8	jan	jan	PROPN
taxlaw-2863	131	9	.	.	PROPN
taxlaw-2863	131	10	23	23	NUM
taxlaw-2863	131	11	,	,	PUNCT
taxlaw-2863	131	12	2018	2018	NUM
taxlaw-2863	131	13	,	,	PUNCT
taxlaw-2863	131	14	at	at	ADP
taxlaw-2863	131	15	a25	a25	PROPN
taxlaw-2863	131	16	.	.	PUNCT
taxlaw-2863	132	1	33	33	NUM
taxlaw-2863	132	2	jason	jason	PROPN
taxlaw-2863	132	3	clenfield	clenfield	PROPN
taxlaw-2863	132	4	&	&	CCONJ
taxlaw-2863	132	5	pavel	pavel	PROPN
taxlaw-2863	132	6	alpeyev	alpeyev	PROPN
taxlaw-2863	132	7	,	,	PUNCT
taxlaw-2863	132	8	‘	'	PUNCT
taxlaw-2863	132	9	bitcoin	bitcoin	ADJ
taxlaw-2863	132	10	jesus	jesus	PROPN
taxlaw-2863	132	11	’	'	PUNCT
taxlaw-2863	132	12	promises	promise	VERB
taxlaw-2863	132	13	a	a	DET
taxlaw-2863	132	14	virtual	virtual	ADJ
taxlaw-2863	132	15	paradise	paradise	NOUN
taxlaw-2863	132	16	,	,	PUNCT
taxlaw-2863	132	17	wash	wash	NOUN
taxlaw-2863	132	18	.	.	PUNCT
taxlaw-2863	133	1	post	post	NOUN
taxlaw-2863	133	2	(	(	PUNCT
taxlaw-2863	133	3	june	june	PROPN
taxlaw-2863	133	4	20	20	NUM
taxlaw-2863	133	5	,	,	PUNCT
taxlaw-2863	133	6	2014	2014	NUM
taxlaw-2863	133	7	)	)	PUNCT
taxlaw-2863	133	8	,	,	PUNCT
taxlaw-2863	133	9	http://wapo.st/1lgo6wf?tid=ss_mail&utm_term=.87df80bf493e	http://wapo.st/1lgo6wf?tid=ss_mail&utm_term=.87df80bf493e	PROPN
taxlaw-2863	133	10	[	[	X
taxlaw-2863	133	11	http://perma.cc/39pj-glgl	http://perma.cc/39pj-glgl	X
taxlaw-2863	133	12	]	]	PUNCT
taxlaw-2863	133	13	;	;	PUNCT
taxlaw-2863	133	14	eyber	eyber	PROPN
taxlaw-2863	133	15	,	,	PUNCT
taxlaw-2863	133	16	supra	supra	PROPN
taxlaw-2863	133	17	note	note	PROPN
taxlaw-2863	133	18	18	18	NUM
taxlaw-2863	133	19	.	.	X
taxlaw-2863	133	20	34	34	NUM
taxlaw-2863	133	21	eyber	eyber	PROPN
taxlaw-2863	133	22	,	,	PUNCT
taxlaw-2863	133	23	supra	supra	PROPN
taxlaw-2863	133	24	note	note	PROPN
taxlaw-2863	133	25	18	18	NUM
taxlaw-2863	133	26	.	.	NOUN
taxlaw-2863	133	27	35	35	NUM
taxlaw-2863	133	28	the	the	DET
taxlaw-2863	133	29	sec	sec	PROPN
taxlaw-2863	133	30	monitors	monitor	NOUN
taxlaw-2863	133	31	“	"	PUNCT
taxlaw-2863	133	32	for	for	ADP
taxlaw-2863	133	33	potential	potential	ADJ
taxlaw-2863	133	34	securities	security	NOUN
taxlaw-2863	133	35	law	law	NOUN
taxlaw-2863	133	36	violations	violation	NOUN
taxlaw-2863	133	37	related	relate	VERB
taxlaw-2863	133	38	to	to	ADP
taxlaw-2863	133	39	virtual	virtual	ADJ
taxlaw-2863	133	40	currencies	currency	NOUN
taxlaw-2863	133	41	.	.	PUNCT
taxlaw-2863	133	42	”	"	PUNCT
taxlaw-2863	134	1	i	i	PRON
taxlaw-2863	134	2	d.	d.	PROPN
taxlaw-2863	134	3	2018	2018	NUM
taxlaw-2863	134	4	]	]	PUNCT
taxlaw-2863	135	1	schrödinger	schrödinger	PROPN
taxlaw-2863	135	2	’s	’s	PART
taxlaw-2863	135	3	currency	currency	NOUN
taxlaw-2863	135	4	235	235	NUM
taxlaw-2863	135	5	finally	finally	ADV
taxlaw-2863	135	6	,	,	PUNCT
taxlaw-2863	135	7	investments	investment	NOUN
taxlaw-2863	135	8	in	in	ADP
taxlaw-2863	135	9	bitcoin	bitcoin	NOUN
taxlaw-2863	135	10	are	be	AUX
taxlaw-2863	135	11	risky	risky	ADJ
taxlaw-2863	135	12	because	because	SCONJ
taxlaw-2863	135	13	the	the	DET
taxlaw-2863	135	14	system	system	NOUN
taxlaw-2863	135	15	can	can	AUX
taxlaw-2863	135	16	be	be	AUX
taxlaw-2863	135	17	hacked.36	hacked.36	NOUN
taxlaw-2863	135	18	in	in	ADP
taxlaw-2863	135	19	2014	2014	NUM
taxlaw-2863	135	20	,	,	PUNCT
taxlaw-2863	135	21	mt	mt	PROPN
taxlaw-2863	135	22	.	.	PROPN
taxlaw-2863	135	23	gox	gox	PROPN
taxlaw-2863	135	24	,	,	PUNCT
taxlaw-2863	135	25	a	a	DET
taxlaw-2863	135	26	japanese	japanese	ADJ
taxlaw-2863	135	27	bitcoin	bitcoin	NOUN
taxlaw-2863	135	28	exchange	exchange	NOUN
taxlaw-2863	135	29	,	,	PUNCT
taxlaw-2863	135	30	collapsed	collapse	VERB
taxlaw-2863	135	31	when	when	SCONJ
taxlaw-2863	135	32	hackers	hacker	NOUN
taxlaw-2863	135	33	absconded	abscond	VERB
taxlaw-2863	135	34	with	with	ADP
taxlaw-2863	135	35	$	$	SYM
taxlaw-2863	135	36	460	460	NUM
taxlaw-2863	135	37	million	million	NUM
taxlaw-2863	135	38	of	of	ADP
taxlaw-2863	135	39	bitcoin.37	bitcoin.37	NOUN
taxlaw-2863	135	40	because	because	SCONJ
taxlaw-2863	135	41	there	there	PRON
taxlaw-2863	135	42	was	be	VERB
taxlaw-2863	135	43	no	no	DET
taxlaw-2863	135	44	financial	financial	ADJ
taxlaw-2863	135	45	institution	institution	NOUN
taxlaw-2863	135	46	backing	back	VERB
taxlaw-2863	135	47	the	the	DET
taxlaw-2863	135	48	currency	currency	NOUN
taxlaw-2863	135	49	,	,	PUNCT
taxlaw-2863	135	50	users	user	NOUN
taxlaw-2863	135	51	were	be	AUX
taxlaw-2863	135	52	unable	unable	ADJ
taxlaw-2863	135	53	to	to	PART
taxlaw-2863	135	54	recover	recover	VERB
taxlaw-2863	135	55	those	those	DET
taxlaw-2863	135	56	losses.38	losses.38	NOUN
taxlaw-2863	135	57	such	such	ADJ
taxlaw-2863	135	58	hacks	hack	NOUN
taxlaw-2863	135	59	cause	cause	VERB
taxlaw-2863	135	60	the	the	DET
taxlaw-2863	135	61	trading	trading	NOUN
taxlaw-2863	135	62	value	value	NOUN
taxlaw-2863	135	63	of	of	ADP
taxlaw-2863	135	64	bitcoin	bitcoin	NOUN
taxlaw-2863	135	65	to	to	PART
taxlaw-2863	135	66	plummet	plummet	VERB
taxlaw-2863	135	67	,	,	PUNCT
taxlaw-2863	135	68	which	which	PRON
taxlaw-2863	135	69	impacts	impact	VERB
taxlaw-2863	135	70	users	user	NOUN
taxlaw-2863	135	71	who	who	PRON
taxlaw-2863	135	72	were	be	AUX
taxlaw-2863	135	73	not	not	PART
taxlaw-2863	135	74	direct	direct	ADJ
taxlaw-2863	135	75	victims	victim	NOUN
taxlaw-2863	135	76	of	of	ADP
taxlaw-2863	135	77	the	the	DET
taxlaw-2863	135	78	hack.39	hack.39	NOUN
taxlaw-2863	135	79	despite	despite	SCONJ
taxlaw-2863	135	80	these	these	DET
taxlaw-2863	135	81	risks	risk	NOUN
taxlaw-2863	135	82	,	,	PUNCT
taxlaw-2863	135	83	financial	financial	ADJ
taxlaw-2863	135	84	mavericks	maverick	NOUN
taxlaw-2863	135	85	have	have	AUX
taxlaw-2863	135	86	used	use	VERB
taxlaw-2863	135	87	virtual	virtual	ADJ
taxlaw-2863	135	88	currency	currency	NOUN
taxlaw-2863	135	89	to	to	PART
taxlaw-2863	135	90	create	create	VERB
taxlaw-2863	135	91	new	new	ADJ
taxlaw-2863	135	92	investment	investment	NOUN
taxlaw-2863	135	93	opportunities	opportunity	NOUN
taxlaw-2863	135	94	.	.	PUNCT
taxlaw-2863	136	1	for	for	ADP
taxlaw-2863	136	2	example	example	NOUN
taxlaw-2863	136	3	,	,	PUNCT
taxlaw-2863	136	4	in	in	ADP
taxlaw-2863	136	5	2014	2014	NUM
taxlaw-2863	136	6	,	,	PUNCT
taxlaw-2863	136	7	twin	twin	ADJ
taxlaw-2863	136	8	entrepreneurs	entrepreneur	NOUN
taxlaw-2863	136	9	cameron	cameron	PROPN
taxlaw-2863	136	10	and	and	CCONJ
taxlaw-2863	136	11	tyler	tyler	PROPN
taxlaw-2863	136	12	winklevoss	winklevoss	PROPN
taxlaw-2863	136	13	sought	seek	VERB
taxlaw-2863	136	14	sec	sec	PROPN
taxlaw-2863	136	15	approval	approval	NOUN
taxlaw-2863	136	16	to	to	PART
taxlaw-2863	136	17	create	create	VERB
taxlaw-2863	136	18	a	a	DET
taxlaw-2863	136	19	bitcoin	bitcoin	ADJ
taxlaw-2863	136	20	exchange	exchange	NOUN
taxlaw-2863	136	21	-	-	PUNCT
taxlaw-2863	136	22	traded	trade	VERB
taxlaw-2863	136	23	fund	fund	NOUN
taxlaw-2863	136	24	(	(	PUNCT
taxlaw-2863	136	25	etf).40	etf).40	PROPN
taxlaw-2863	136	26	in	in	ADP
taxlaw-2863	136	27	2017	2017	NUM
taxlaw-2863	136	28	,	,	PUNCT
taxlaw-2863	136	29	however	however	ADV
taxlaw-2863	136	30	,	,	PUNCT
taxlaw-2863	136	31	the	the	DET
taxlaw-2863	136	32	sec	sec	PROPN
taxlaw-2863	136	33	thwarted	thwart	VERB
taxlaw-2863	136	34	two	two	NUM
taxlaw-2863	136	35	new	new	ADJ
taxlaw-2863	136	36	attempts	attempt	NOUN
taxlaw-2863	136	37	to	to	PART
taxlaw-2863	136	38	create	create	VERB
taxlaw-2863	136	39	bitcoin	bitcoin	PROPN
taxlaw-2863	136	40	etfs	etfs	NOUN
taxlaw-2863	136	41	,	,	PUNCT
taxlaw-2863	136	42	citing	cite	VERB
taxlaw-2863	136	43	the	the	DET
taxlaw-2863	136	44	threat	threat	NOUN
taxlaw-2863	136	45	to	to	ADP
taxlaw-2863	136	46	investors	investor	NOUN
taxlaw-2863	136	47	inherent	inherent	ADJ
taxlaw-2863	136	48	in	in	ADP
taxlaw-2863	136	49	the	the	DET
taxlaw-2863	136	50	unregulated	unregulated	ADJ
taxlaw-2863	136	51	currency.41	currency.41	NOUN
taxlaw-2863	136	52	hedge	hedge	NOUN
taxlaw-2863	136	53	funds	fund	NOUN
taxlaw-2863	136	54	that	that	PRON
taxlaw-2863	136	55	primarily	primarily	ADV
taxlaw-2863	136	56	operate	operate	VERB
taxlaw-2863	136	57	in	in	ADP
taxlaw-2863	136	58	bitcoin	bitcoin	NOUN
taxlaw-2863	136	59	have	have	AUX
taxlaw-2863	136	60	also	also	ADV
taxlaw-2863	136	61	embraced	embrace	VERB
taxlaw-2863	136	62	the	the	DET
taxlaw-2863	136	63	volatility	volatility	NOUN
taxlaw-2863	136	64	of	of	ADP
taxlaw-2863	136	65	virtual	virtual	ADJ
taxlaw-2863	136	66	currency.42	currency.42	NOUN
taxlaw-2863	136	67	2	2	NUM
taxlaw-2863	136	68	.	.	PUNCT
taxlaw-2863	136	69	bitcoin	bitcoin	NOUN
taxlaw-2863	136	70	transactions	transaction	NOUN
taxlaw-2863	136	71	a	a	DET
taxlaw-2863	136	72	bitcoin	bitcoin	NOUN
taxlaw-2863	136	73	is	be	AUX
taxlaw-2863	136	74	a	a	DET
taxlaw-2863	136	75	virtual	virtual	ADJ
taxlaw-2863	136	76	token	token	VERB
taxlaw-2863	136	77	with	with	ADP
taxlaw-2863	136	78	a	a	DET
taxlaw-2863	136	79	fair	fair	ADJ
taxlaw-2863	136	80	market	market	NOUN
taxlaw-2863	136	81	cash	cash	NOUN
taxlaw-2863	136	82	value	value	NOUN
taxlaw-2863	136	83	that	that	PRON
taxlaw-2863	136	84	can	can	AUX
taxlaw-2863	136	85	be	be	AUX
taxlaw-2863	136	86	transmitted	transmit	VERB
taxlaw-2863	136	87	from	from	ADP
taxlaw-2863	136	88	one	one	NUM
taxlaw-2863	136	89	user	user	NOUN
taxlaw-2863	136	90	to	to	ADP
taxlaw-2863	136	91	another	another	PRON
taxlaw-2863	136	92	via	via	ADP
taxlaw-2863	136	93	the	the	DET
taxlaw-2863	136	94	internet	internet	NOUN
taxlaw-2863	136	95	.	.	PUNCT
taxlaw-2863	137	1	bitcoins	bitcoin	NOUN
taxlaw-2863	137	2	were	be	AUX
taxlaw-2863	137	3	first	first	ADV
taxlaw-2863	137	4	made	make	VERB
taxlaw-2863	137	5	publicly	publicly	ADV
taxlaw-2863	137	6	available	available	ADJ
taxlaw-2863	137	7	in	in	ADP
taxlaw-2863	137	8	2009	2009	NUM
taxlaw-2863	137	9	as	as	ADP
taxlaw-2863	137	10	an	an	DET
taxlaw-2863	137	11	“	"	PUNCT
taxlaw-2863	137	12	alternative	alternative	ADJ
taxlaw-2863	137	13	currency	currency	NOUN
taxlaw-2863	137	14	”	"	PUNCT
taxlaw-2863	137	15	that	that	PRON
taxlaw-2863	137	16	needs	need	VERB
taxlaw-2863	137	17	neither	neither	CCONJ
taxlaw-2863	137	18	a	a	DET
taxlaw-2863	137	19	bank	bank	NOUN
taxlaw-2863	137	20	nor	nor	CCONJ
taxlaw-2863	137	21	governmental	governmental	ADJ
taxlaw-2863	137	22	regulation	regulation	NOUN
taxlaw-2863	137	23	to	to	ADP
taxlaw-2863	137	24	operate.43	operate.43	NOUN
taxlaw-2863	137	25	in	in	ADP
taxlaw-2863	137	26	fact	fact	NOUN
taxlaw-2863	137	27	,	,	PUNCT
taxlaw-2863	137	28	former	former	ADJ
taxlaw-2863	137	29	chair	chair	NOUN
taxlaw-2863	137	30	of	of	ADP
taxlaw-2863	137	31	the	the	DET
taxlaw-2863	137	32	federal	federal	PROPN
taxlaw-2863	137	33	reserve	reserve	PROPN
taxlaw-2863	137	34	system	system	PROPN
taxlaw-2863	137	35	janet	janet	PROPN
taxlaw-2863	137	36	yellen	yellen	PROPN
taxlaw-2863	137	37	called	call	VERB
taxlaw-2863	137	38	digital	digital	ADJ
taxlaw-2863	137	39	currency	currency	NOUN
taxlaw-2863	137	40	“	"	PUNCT
taxlaw-2863	137	41	entirely	entirely	ADV
taxlaw-2863	137	42	outside	outside	ADP
taxlaw-2863	137	43	the	the	DET
taxlaw-2863	137	44	banking	banking	NOUN
taxlaw-2863	137	45	industry	industry	NOUN
taxlaw-2863	137	46	”	"	PUNCT
taxlaw-2863	137	47	in	in	ADP
taxlaw-2863	137	48	a	a	DET
taxlaw-2863	137	49	2014	2014	NUM
taxlaw-2863	137	50	senate	senate	PROPN
taxlaw-2863	137	51	banking	banking	PROPN
taxlaw-2863	137	52	committee	committee	PROPN
taxlaw-2863	137	53	hearing.44	hearing.44	NOUN
taxlaw-2863	137	54	according	accord	VERB
taxlaw-2863	137	55	to	to	ADP
taxlaw-2863	137	56	yellen	yellen	PROPN
taxlaw-2863	137	57	,	,	PUNCT
taxlaw-2863	137	58	the	the	DET
taxlaw-2863	137	59	federal	federal	PROPN
taxlaw-2863	137	60	reserve	reserve	PROPN
taxlaw-2863	137	61	can	can	AUX
taxlaw-2863	137	62	not	not	PART
taxlaw-2863	137	63	and	and	CCONJ
taxlaw-2863	137	64	will	will	AUX
taxlaw-2863	137	65	not	not	PART
taxlaw-2863	137	66	regulate	regulate	VERB
taxlaw-2863	137	67	virtual	virtual	ADJ
taxlaw-2863	137	68	currency.45	currency.45	NOUN
taxlaw-2863	137	69	there	there	PRON
taxlaw-2863	137	70	are	be	VERB
taxlaw-2863	137	71	three	three	NUM
taxlaw-2863	137	72	ways	way	NOUN
taxlaw-2863	137	73	for	for	SCONJ
taxlaw-2863	137	74	an	an	DET
taxlaw-2863	137	75	individual	individual	NOUN
taxlaw-2863	137	76	to	to	PART
taxlaw-2863	137	77	get	get	VERB
taxlaw-2863	137	78	bitcoins	bitcoin	NOUN
taxlaw-2863	137	79	.	.	PUNCT
taxlaw-2863	138	1	first	first	ADV
taxlaw-2863	138	2	,	,	PUNCT
taxlaw-2863	138	3	they	they	PRON
taxlaw-2863	138	4	can	can	AUX
taxlaw-2863	138	5	be	be	AUX
taxlaw-2863	138	6	purchased	purchase	VERB
taxlaw-2863	138	7	for	for	ADP
taxlaw-2863	138	8	cash	cash	NOUN
taxlaw-2863	138	9	,	,	PUNCT
taxlaw-2863	138	10	either	either	CCONJ
taxlaw-2863	138	11	directly	directly	ADV
taxlaw-2863	138	12	from	from	ADP
taxlaw-2863	138	13	bitcoin	bitcoin	NOUN
taxlaw-2863	138	14	or	or	CCONJ
taxlaw-2863	138	15	through	through	ADP
taxlaw-2863	138	16	a	a	DET
taxlaw-2863	138	17	company	company	NOUN
taxlaw-2863	138	18	that	that	PRON
taxlaw-2863	138	19	sells	sell	VERB
taxlaw-2863	138	20	bitcoins	bitcoin	NOUN
taxlaw-2863	138	21	to	to	ADP
taxlaw-2863	138	22	users	user	NOUN
taxlaw-2863	138	23	through	through	ADP
taxlaw-2863	138	24	a	a	DET
taxlaw-2863	138	25	specialized	specialized	ADJ
taxlaw-2863	138	26	account	account	NOUN
taxlaw-2863	138	27	(	(	PUNCT
taxlaw-2863	138	28	similar	similar	ADJ
taxlaw-2863	138	29	to	to	ADP
taxlaw-2863	138	30	a	a	DET
taxlaw-2863	138	31	traditional	traditional	ADJ
taxlaw-2863	138	32	bank	bank	NOUN
taxlaw-2863	138	33	account).46	account).46	PROPN
taxlaw-2863	138	34	bitcoin	bitcoin	PROPN
taxlaw-2863	138	35	also	also	ADV
taxlaw-2863	138	36	has	have	VERB
taxlaw-2863	138	37	atms	atms	NOUN
taxlaw-2863	138	38	throughout	throughout	ADP
taxlaw-2863	138	39	the	the	DET
taxlaw-2863	138	40	united	united	PROPN
taxlaw-2863	138	41	states	states	PROPN
taxlaw-2863	138	42	and	and	CCONJ
taxlaw-2863	138	43	abroad	abroad	ADV
taxlaw-2863	138	44	,	,	PUNCT
taxlaw-2863	138	45	where	where	SCONJ
taxlaw-2863	138	46	a	a	DET
taxlaw-2863	138	47	user	user	NOUN
taxlaw-2863	138	48	can	can	AUX
taxlaw-2863	138	49	exchange	exchange	VERB
taxlaw-2863	138	50	cash	cash	NOUN
taxlaw-2863	138	51	for	for	ADP
taxlaw-2863	138	52	bitcoins	bitcoin	NOUN
taxlaw-2863	138	53	.	.	PUNCT
taxlaw-2863	139	1	as	as	ADP
taxlaw-2863	139	2	of	of	ADP
taxlaw-2863	139	3	april	april	PROPN
taxlaw-2863	139	4	13	13	NUM
taxlaw-2863	139	5	,	,	PUNCT
taxlaw-2863	139	6	2018	2018	NUM
taxlaw-2863	139	7	,	,	PUNCT
taxlaw-2863	139	8	there	there	PRON
taxlaw-2863	139	9	are	be	VERB
taxlaw-2863	139	10	2,743	2,743	NUM
taxlaw-2863	139	11	bitcoin	bitcoin	NOUN
taxlaw-2863	139	12	atms	atms	NOUN
taxlaw-2863	139	13	globally	globally	ADV
taxlaw-2863	139	14	,	,	PUNCT
taxlaw-2863	139	15	including	include	VERB
taxlaw-2863	139	16	36	36	NUM
taxlaw-2863	139	17	finra	finra	NOUN
taxlaw-2863	139	18	,	,	PUNCT
taxlaw-2863	139	19	supra	supra	PROPN
taxlaw-2863	139	20	note	note	PROPN
taxlaw-2863	139	21	25	25	NUM
taxlaw-2863	139	22	.	.	SYM
taxlaw-2863	139	23	37	37	NUM
taxlaw-2863	139	24	eyber	eyber	PROPN
taxlaw-2863	139	25	,	,	PUNCT
taxlaw-2863	139	26	supra	supra	PROPN
taxlaw-2863	139	27	note	note	PROPN
taxlaw-2863	139	28	18	18	NUM
taxlaw-2863	139	29	;	;	PUNCT
taxlaw-2863	139	30	sec	sec	PROPN
taxlaw-2863	139	31	,	,	PUNCT
taxlaw-2863	139	32	supra	supra	PROPN
taxlaw-2863	139	33	note	note	NOUN
taxlaw-2863	139	34	25	25	NUM
taxlaw-2863	139	35	.	.	NUM
taxlaw-2863	140	1	38	38	NUM
taxlaw-2863	140	2	anthony	anthony	PROPN
taxlaw-2863	140	3	volastro	volastro	PROPN
taxlaw-2863	140	4	,	,	PUNCT
taxlaw-2863	140	5	cnbc	cnbc	PROPN
taxlaw-2863	140	6	explains	explain	VERB
taxlaw-2863	140	7	:	:	PUNCT
taxlaw-2863	140	8	how	how	SCONJ
taxlaw-2863	140	9	to	to	PART
taxlaw-2863	140	10	mine	mine	VERB
taxlaw-2863	140	11	bitcoins	bitcoin	NOUN
taxlaw-2863	140	12	on	on	ADP
taxlaw-2863	140	13	your	your	PRON
taxlaw-2863	140	14	own	own	ADJ
taxlaw-2863	140	15	,	,	PUNCT
taxlaw-2863	140	16	cnbc	cnbc	PROPN
taxlaw-2863	140	17	(	(	PUNCT
taxlaw-2863	140	18	jan	jan	PROPN
taxlaw-2863	140	19	.	.	PROPN
taxlaw-2863	140	20	23	23	NUM
taxlaw-2863	140	21	,	,	PUNCT
taxlaw-2863	140	22	2014	2014	NUM
taxlaw-2863	140	23	)	)	PUNCT
taxlaw-2863	140	24	,	,	PUNCT
taxlaw-2863	141	1	https://www.cnbc.com/2014/01/23/cnbc-explains-how-to-mine-bitcoins-on-your-own.html	https://www.cnbc.com/2014/01/23/cnbc-explains-how-to-mine-bitcoins-on-your-own.html	PROPN
taxlaw-2863	142	1	[	[	X
taxlaw-2863	142	2	http://perma.cc/2app-rh7n	http://perma.cc/2app-rh7n	X
taxlaw-2863	142	3	]	]	PUNCT
taxlaw-2863	142	4	.	.	PUNCT
taxlaw-2863	143	1	39	39	NUM
taxlaw-2863	143	2	e.g.	e.g.	ADV
taxlaw-2863	143	3	“	"	PUNCT
taxlaw-2863	143	4	a	a	DET
taxlaw-2863	143	5	major	major	ADJ
taxlaw-2863	143	6	bitcoin	bitcoin	NOUN
taxlaw-2863	143	7	exchange	exchange	NOUN
taxlaw-2863	143	8	,	,	PUNCT
taxlaw-2863	143	9	bitfinex	bitfinex	ADV
taxlaw-2863	143	10	,	,	PUNCT
taxlaw-2863	143	11	was	be	AUX
taxlaw-2863	143	12	hacked	hack	VERB
taxlaw-2863	143	13	and	and	CCONJ
taxlaw-2863	143	14	nearly	nearly	ADV
taxlaw-2863	143	15	120,000	120,000	NUM
taxlaw-2863	143	16	bitcoins	bitcoin	NOUN
taxlaw-2863	143	17	,	,	PUNCT
taxlaw-2863	143	18	worth	worth	ADJ
taxlaw-2863	143	19	$	$	SYM
taxlaw-2863	143	20	65	65	NUM
taxlaw-2863	143	21	million	million	NUM
taxlaw-2863	143	22	,	,	PUNCT
taxlaw-2863	143	23	were	be	AUX
taxlaw-2863	143	24	stolen	steal	VERB
taxlaw-2863	143	25	in	in	ADP
taxlaw-2863	143	26	august	august	PROPN
taxlaw-2863	143	27	2016	2016	NUM
taxlaw-2863	143	28	.	.	PUNCT
taxlaw-2863	144	1	bitcoin	bitcoin	NOUN
taxlaw-2863	144	2	value	value	NOUN
taxlaw-2863	144	3	crashed	crash	VERB
taxlaw-2863	144	4	,	,	PUNCT
taxlaw-2863	144	5	and	and	CCONJ
taxlaw-2863	144	6	bitfinex	bitfinex	PROPN
taxlaw-2863	144	7	was	be	AUX
taxlaw-2863	144	8	forced	force	VERB
taxlaw-2863	144	9	to	to	PART
taxlaw-2863	144	10	temporarily	temporarily	ADV
taxlaw-2863	144	11	suspend	suspend	VERB
taxlaw-2863	144	12	its	its	PRON
taxlaw-2863	144	13	trading	trading	NOUN
taxlaw-2863	144	14	.	.	PUNCT
taxlaw-2863	144	15	”	"	PUNCT
taxlaw-2863	145	1	eyber	eyber	PROPN
taxlaw-2863	145	2	,	,	PUNCT
taxlaw-2863	145	3	supra	supra	PROPN
taxlaw-2863	145	4	note	note	PROPN
taxlaw-2863	145	5	18	18	NUM
taxlaw-2863	145	6	.	.	SYM
taxlaw-2863	145	7	40	40	NUM
taxlaw-2863	145	8	wenker	wenker	NOUN
taxlaw-2863	145	9	,	,	PUNCT
taxlaw-2863	145	10	supra	supra	PROPN
taxlaw-2863	145	11	note	note	PROPN
taxlaw-2863	145	12	11	11	NUM
taxlaw-2863	145	13	,	,	PUNCT
taxlaw-2863	145	14	at	at	ADP
taxlaw-2863	145	15	180	180	NUM
taxlaw-2863	145	16	.	.	PUNCT
taxlaw-2863	145	17	41	41	NUM
taxlaw-2863	145	18	allan	allan	PROPN
taxlaw-2863	145	19	eberhart	eberhart	PROPN
taxlaw-2863	145	20	,	,	PUNCT
taxlaw-2863	145	21	sec	sec	PROPN
taxlaw-2863	145	22	rejects	reject	VERB
taxlaw-2863	145	23	bitcoin	bitcoin	PROPN
taxlaw-2863	145	24	etfs	etfs	PROPN
taxlaw-2863	145	25	:	:	PUNCT
taxlaw-2863	145	26	should	should	AUX
taxlaw-2863	145	27	you	you	PRON
taxlaw-2863	145	28	reject	reject	VERB
taxlaw-2863	145	29	bitcoin	bitcoin	ADJ
taxlaw-2863	145	30	investments	investment	NOUN
taxlaw-2863	145	31	?	?	PUNCT
taxlaw-2863	145	32	,	,	PUNCT
taxlaw-2863	145	33	forbes	forbes	PROPN
taxlaw-2863	145	34	(	(	PUNCT
taxlaw-2863	145	35	apr	apr	PROPN
taxlaw-2863	145	36	.	.	PROPN
taxlaw-2863	145	37	6	6	NUM
taxlaw-2863	145	38	,	,	PUNCT
taxlaw-2863	145	39	2017	2017	NUM
taxlaw-2863	145	40	)	)	PUNCT
taxlaw-2863	145	41	,	,	PUNCT
taxlaw-2863	145	42	https://www.forbes.com/sites/allaneberhart/2017/04/06/sec-rejects-bitcoin-etfs-should-youreject-bitcoin-investments/#e5eacab79bd4	https://www.forbes.com/sites/allaneberhart/2017/04/06/sec-rejects-bitcoin-etfs-should-youreject-bitcoin-investments/#e5eacab79bd4	NOUN
taxlaw-2863	146	1	[	[	X
taxlaw-2863	146	2	http://perma.cc/wa5d-b9rh	http://perma.cc/wa5d-b9rh	NOUN
taxlaw-2863	146	3	]	]	X
taxlaw-2863	146	4	;	;	PUNCT
taxlaw-2863	146	5	paul	paul	PROPN
taxlaw-2863	146	6	vigna	vigna	PROPN
taxlaw-2863	146	7	&	&	CCONJ
taxlaw-2863	146	8	alexander	alexander	PROPN
taxlaw-2863	146	9	osipovich	osipovich	PROPN
taxlaw-2863	146	10	,	,	PUNCT
taxlaw-2863	146	11	etfs	etfs	PROPN
taxlaw-2863	146	12	:	:	PUNCT
taxlaw-2863	146	13	sec	sec	PROPN
taxlaw-2863	146	14	gives	give	VERB
taxlaw-2863	146	15	second	second	ADJ
taxlaw-2863	146	16	bitcoin	bitcoin	NOUN
taxlaw-2863	146	17	fund	fund	NOUN
taxlaw-2863	146	18	a	a	DET
taxlaw-2863	146	19	thumbs	thumbs	NOUN
taxlaw-2863	146	20	-	-	PUNCT
taxlaw-2863	146	21	down	down	NOUN
taxlaw-2863	146	22	,	,	PUNCT
taxlaw-2863	146	23	the	the	DET
taxlaw-2863	146	24	wall	wall	PROPN
taxlaw-2863	146	25	street	street	PROPN
taxlaw-2863	146	26	j.	j.	PROPN
taxlaw-2863	146	27	,	,	PUNCT
taxlaw-2863	146	28	mar	mar	PROPN
taxlaw-2863	146	29	.	.	PROPN
taxlaw-2863	146	30	29	29	NUM
taxlaw-2863	146	31	,	,	PUNCT
taxlaw-2863	146	32	2017	2017	NUM
taxlaw-2863	146	33	,	,	PUNCT
taxlaw-2863	146	34	at	at	ADP
taxlaw-2863	146	35	b15	b15	NOUN
taxlaw-2863	146	36	.	.	PUNCT
taxlaw-2863	147	1	42	42	NUM
taxlaw-2863	147	2	wenker	wenker	NOUN
taxlaw-2863	147	3	,	,	PUNCT
taxlaw-2863	147	4	supra	supra	PROPN
taxlaw-2863	147	5	note	note	PROPN
taxlaw-2863	147	6	11	11	NUM
taxlaw-2863	147	7	,	,	PUNCT
taxlaw-2863	147	8	at	at	ADP
taxlaw-2863	147	9	180	180	NUM
taxlaw-2863	147	10	;	;	PUNCT
taxlaw-2863	147	11	andrew	andrew	PROPN
taxlaw-2863	147	12	osterland	osterland	PROPN
taxlaw-2863	147	13	,	,	PUNCT
taxlaw-2863	147	14	as	as	SCONJ
taxlaw-2863	147	15	bitcoin	bitcoin	NOUN
taxlaw-2863	147	16	soars	soar	NOUN
taxlaw-2863	147	17	and	and	CCONJ
taxlaw-2863	147	18	icos	ico	NOUN
taxlaw-2863	147	19	spread	spread	VERB
taxlaw-2863	147	20	,	,	PUNCT
taxlaw-2863	147	21	advisors	advisor	NOUN
taxlaw-2863	147	22	urge	urge	VERB
taxlaw-2863	147	23	caution	caution	NOUN
taxlaw-2863	147	24	,	,	PUNCT
taxlaw-2863	147	25	cnbc	cnbc	PROPN
taxlaw-2863	147	26	(	(	PUNCT
taxlaw-2863	147	27	nov	nov	PROPN
taxlaw-2863	147	28	.	.	PROPN
taxlaw-2863	147	29	13	13	NUM
taxlaw-2863	147	30	,	,	PUNCT
taxlaw-2863	147	31	2017	2017	NUM
taxlaw-2863	147	32	)	)	PUNCT
taxlaw-2863	147	33	,	,	PUNCT
taxlaw-2863	147	34	https://www.cnbc.com/2017/11/13/as-bitcoin-soars-and-icos-spreadadvisors-urge-caution.html	https://www.cnbc.com/2017/11/13/as-bitcoin-soars-and-icos-spreadadvisors-urge-caution.html	X
taxlaw-2863	148	1	[	[	X
taxlaw-2863	148	2	http://perma.cc/m5ln-ery6	http://perma.cc/m5ln-ery6	X
taxlaw-2863	148	3	]	]	PUNCT
taxlaw-2863	148	4	.	.	PUNCT
taxlaw-2863	149	1	43	43	NUM
taxlaw-2863	149	2	grinberg	grinberg	PROPN
taxlaw-2863	149	3	,	,	PUNCT
taxlaw-2863	149	4	supra	supra	PROPN
taxlaw-2863	149	5	note	note	PROPN
taxlaw-2863	149	6	30	30	NUM
taxlaw-2863	149	7	,	,	PUNCT
taxlaw-2863	149	8	at	at	ADP
taxlaw-2863	149	9	206	206	NUM
taxlaw-2863	149	10	;	;	PUNCT
taxlaw-2863	149	11	chodorow	chodorow	NOUN
taxlaw-2863	149	12	,	,	PUNCT
taxlaw-2863	149	13	supra	supra	PROPN
taxlaw-2863	149	14	note	note	NOUN
taxlaw-2863	149	15	13	13	NUM
taxlaw-2863	149	16	,	,	PUNCT
taxlaw-2863	149	17	at	at	ADP
taxlaw-2863	149	18	378	378	NUM
taxlaw-2863	149	19	.	.	PUNCT
taxlaw-2863	149	20	44	44	NUM
taxlaw-2863	149	21	eyber	eyber	PROPN
taxlaw-2863	149	22	,	,	PUNCT
taxlaw-2863	149	23	supra	supra	PROPN
taxlaw-2863	149	24	note	note	PROPN
taxlaw-2863	149	25	18	18	NUM
taxlaw-2863	149	26	;	;	PUNCT
taxlaw-2863	149	27	paul	paul	PROPN
taxlaw-2863	149	28	davidson	davidson	PROPN
taxlaw-2863	149	29	,	,	PUNCT
taxlaw-2863	149	30	yellen	yellen	PROPN
taxlaw-2863	149	31	:	:	PUNCT
taxlaw-2863	149	32	fed	fed	PROPN
taxlaw-2863	149	33	ca	can	AUX
taxlaw-2863	149	34	n’t	not	PART
taxlaw-2863	149	35	regulate	regulate	VERB
taxlaw-2863	149	36	bitcoin	bitcoin	NOUN
taxlaw-2863	149	37	,	,	PUNCT
taxlaw-2863	149	38	usa	usa	PROPN
taxlaw-2863	149	39	today	today	NOUN
taxlaw-2863	149	40	(	(	PUNCT
taxlaw-2863	149	41	feb	feb	PROPN
taxlaw-2863	149	42	.	.	PROPN
taxlaw-2863	149	43	27	27	NUM
taxlaw-2863	149	44	,	,	PUNCT
taxlaw-2863	149	45	2014	2014	NUM
taxlaw-2863	149	46	)	)	PUNCT
taxlaw-2863	149	47	,	,	PUNCT
taxlaw-2863	149	48	http://usat.ly/1fusexe	http://usat.ly/1fusexe	NOUN
taxlaw-2863	149	49	[	[	X
taxlaw-2863	149	50	http://perma.cc/29fk-dcj7	http://perma.cc/29fk-dcj7	X
taxlaw-2863	149	51	]	]	X
taxlaw-2863	149	52	.	.	PUNCT
taxlaw-2863	150	1	45	45	NUM
taxlaw-2863	150	2	eyber	eyber	PROPN
taxlaw-2863	150	3	,	,	PUNCT
taxlaw-2863	150	4	supra	supra	PROPN
taxlaw-2863	150	5	note	note	PROPN
taxlaw-2863	150	6	18	18	NUM
taxlaw-2863	150	7	.	.	NOUN
taxlaw-2863	150	8	46	46	NUM
taxlaw-2863	150	9	nathaniel	nathaniel	PROPN
taxlaw-2863	150	10	popper	popper	PROPN
taxlaw-2863	150	11	,	,	PUNCT
taxlaw-2863	150	12	bitcoin	bitcoin	NOUN
taxlaw-2863	150	13	basics	basic	NOUN
taxlaw-2863	150	14	:	:	PUNCT
taxlaw-2863	150	15	why	why	SCONJ
taxlaw-2863	150	16	hackers	hacker	NOUN
taxlaw-2863	150	17	demand	demand	VERB
taxlaw-2863	150	18	it	it	PRON
taxlaw-2863	150	19	and	and	CCONJ
taxlaw-2863	150	20	how	how	SCONJ
taxlaw-2863	150	21	it	it	PRON
taxlaw-2863	150	22	works	work	VERB
taxlaw-2863	150	23	,	,	PUNCT
taxlaw-2863	150	24	n.y	n.y	PROPN
taxlaw-2863	150	25	.	.	PROPN
taxlaw-2863	150	26	times	times	PROPN
taxlaw-2863	150	27	,	,	PUNCT
taxlaw-2863	150	28	may	may	AUX
taxlaw-2863	150	29	16	16	NUM
taxlaw-2863	150	30	,	,	PUNCT
taxlaw-2863	150	31	2017	2017	NUM
taxlaw-2863	150	32	,	,	PUNCT
taxlaw-2863	150	33	at	at	ADP
taxlaw-2863	150	34	a8	a8	PROPN
taxlaw-2863	150	35	.	.	PUNCT
taxlaw-2863	150	36	236	236	NUM
taxlaw-2863	150	37	columbia	columbia	PROPN
taxlaw-2863	150	38	journal	journal	NOUN
taxlaw-2863	150	39	of	of	ADP
taxlaw-2863	150	40	tax	tax	NOUN
taxlaw-2863	150	41	law	law	NOUN
taxlaw-2863	150	42	[	[	X
taxlaw-2863	150	43	vol.9:229	vol.9:229	PROPN
taxlaw-2863	150	44	1,760	1,760	NUM
taxlaw-2863	150	45	in	in	ADP
taxlaw-2863	150	46	the	the	DET
taxlaw-2863	150	47	united	united	PROPN
taxlaw-2863	150	48	states.47	states.47	PROPN
taxlaw-2863	150	49	second	second	ADJ
taxlaw-2863	150	50	,	,	PUNCT
taxlaw-2863	150	51	like	like	ADP
taxlaw-2863	150	52	cash	cash	NOUN
taxlaw-2863	150	53	,	,	PUNCT
taxlaw-2863	150	54	bitcoins	bitcoin	NOUN
taxlaw-2863	150	55	can	can	AUX
taxlaw-2863	150	56	be	be	AUX
taxlaw-2863	150	57	exchanged	exchange	VERB
taxlaw-2863	150	58	for	for	ADP
taxlaw-2863	150	59	goods	good	NOUN
taxlaw-2863	150	60	and	and	CCONJ
taxlaw-2863	150	61	services	service	NOUN
taxlaw-2863	150	62	.	.	PUNCT
taxlaw-2863	151	1	third	third	ADJ
taxlaw-2863	151	2	,	,	PUNCT
taxlaw-2863	151	3	a	a	DET
taxlaw-2863	151	4	user	user	NOUN
taxlaw-2863	151	5	can	can	AUX
taxlaw-2863	151	6	generate	generate	VERB
taxlaw-2863	151	7	new	new	ADJ
taxlaw-2863	151	8	bitcoins	bitcoin	NOUN
taxlaw-2863	151	9	via	via	ADP
taxlaw-2863	151	10	a	a	DET
taxlaw-2863	151	11	“	"	PUNCT
taxlaw-2863	151	12	mining	mining	NOUN
taxlaw-2863	151	13	”	"	PUNCT
taxlaw-2863	151	14	process	process	NOUN
taxlaw-2863	151	15	—	—	PUNCT
taxlaw-2863	151	16	akin	akin	ADJ
taxlaw-2863	151	17	to	to	ADP
taxlaw-2863	151	18	striking	strike	VERB
taxlaw-2863	151	19	virtual	virtual	ADJ
taxlaw-2863	151	20	gold	gold	NOUN
taxlaw-2863	151	21	.	.	PUNCT
taxlaw-2863	152	1	a	a	DET
taxlaw-2863	152	2	bitcoin	bitcoin	ADJ
taxlaw-2863	152	3	transaction	transaction	NOUN
taxlaw-2863	152	4	has	have	VERB
taxlaw-2863	152	5	three	three	NUM
taxlaw-2863	152	6	components	component	NOUN
taxlaw-2863	152	7	:	:	PUNCT
taxlaw-2863	152	8	(	(	PUNCT
taxlaw-2863	152	9	1	1	X
taxlaw-2863	152	10	)	)	PUNCT
taxlaw-2863	152	11	“	"	PUNCT
taxlaw-2863	152	12	the	the	DET
taxlaw-2863	152	13	input”—the	input”—the	PROPN
taxlaw-2863	152	14	bitcoin	bitcoin	ADJ
taxlaw-2863	152	15	address	address	NOUN
taxlaw-2863	152	16	that	that	PRON
taxlaw-2863	152	17	originally	originally	ADV
taxlaw-2863	152	18	transmitted	transmit	VERB
taxlaw-2863	152	19	the	the	DET
taxlaw-2863	152	20	bitcoins	bitcoin	NOUN
taxlaw-2863	152	21	to	to	ADP
taxlaw-2863	152	22	the	the	DET
taxlaw-2863	152	23	transferor	transferor	NOUN
taxlaw-2863	152	24	;	;	PUNCT
taxlaw-2863	152	25	(	(	PUNCT
taxlaw-2863	152	26	2	2	X
taxlaw-2863	152	27	)	)	PUNCT
taxlaw-2863	152	28	the	the	DET
taxlaw-2863	152	29	number	number	NOUN
taxlaw-2863	152	30	of	of	ADP
taxlaw-2863	152	31	bitcoins	bitcoin	NOUN
taxlaw-2863	152	32	being	be	AUX
taxlaw-2863	152	33	transferred	transfer	VERB
taxlaw-2863	152	34	in	in	ADP
taxlaw-2863	152	35	the	the	DET
taxlaw-2863	152	36	transaction	transaction	NOUN
taxlaw-2863	152	37	at	at	ADP
taxlaw-2863	152	38	-	-	PUNCT
taxlaw-2863	152	39	issue	issue	NOUN
taxlaw-2863	152	40	;	;	PUNCT
taxlaw-2863	152	41	and	and	CCONJ
taxlaw-2863	152	42	(	(	PUNCT
taxlaw-2863	152	43	3	3	X
taxlaw-2863	152	44	)	)	PUNCT
taxlaw-2863	152	45	“	"	PUNCT
taxlaw-2863	152	46	the	the	DET
taxlaw-2863	152	47	output”—the	output”—the	PROPN
taxlaw-2863	152	48	transferee	transferee	NOUN
taxlaw-2863	152	49	’s	’s	PART
taxlaw-2863	152	50	individual	individual	ADJ
taxlaw-2863	152	51	bitcoin	bitcoin	NOUN
taxlaw-2863	152	52	address.48	address.48	NOUN
taxlaw-2863	152	53	because	because	SCONJ
taxlaw-2863	152	54	bitcoins	bitcoin	NOUN
taxlaw-2863	152	55	are	be	AUX
taxlaw-2863	152	56	solely	solely	ADV
taxlaw-2863	152	57	“	"	PUNCT
taxlaw-2863	152	58	entries	entry	NOUN
taxlaw-2863	152	59	on	on	ADP
taxlaw-2863	152	60	[	[	PUNCT
taxlaw-2863	152	61	the	the	DET
taxlaw-2863	152	62	bitcoin	bitcoin	ADJ
taxlaw-2863	152	63	ledger	ledger	NOUN
taxlaw-2863	152	64	]	]	PUNCT
taxlaw-2863	152	65	and	and	CCONJ
taxlaw-2863	152	66	do	do	AUX
taxlaw-2863	152	67	not	not	PART
taxlaw-2863	152	68	exist	exist	VERB
taxlaw-2863	152	69	outside	outside	ADP
taxlaw-2863	152	70	of	of	ADP
taxlaw-2863	152	71	it	it	PRON
taxlaw-2863	152	72	,	,	PUNCT
taxlaw-2863	152	73	”	"	PUNCT
taxlaw-2863	152	74	each	each	DET
taxlaw-2863	152	75	bitcoin	bitcoin	NOUN
taxlaw-2863	152	76	transfer	transfer	NOUN
taxlaw-2863	152	77	depends	depend	VERB
taxlaw-2863	152	78	on	on	ADP
taxlaw-2863	152	79	the	the	DET
taxlaw-2863	152	80	transfer	transfer	NOUN
taxlaw-2863	152	81	that	that	PRON
taxlaw-2863	152	82	preceded	precede	VERB
taxlaw-2863	152	83	it	it	PRON
taxlaw-2863	152	84	,	,	PUNCT
taxlaw-2863	152	85	the	the	DET
taxlaw-2863	152	86	one	one	NOUN
taxlaw-2863	152	87	that	that	PRON
taxlaw-2863	152	88	resulted	result	VERB
taxlaw-2863	152	89	in	in	ADP
taxlaw-2863	152	90	the	the	DET
taxlaw-2863	152	91	transferor	transferor	NOUN
taxlaw-2863	152	92	’s	’s	PART
taxlaw-2863	152	93	ownership	ownership	NOUN
taxlaw-2863	152	94	of	of	ADP
taxlaw-2863	152	95	the	the	DET
taxlaw-2863	152	96	bitcoin	bitcoin	NOUN
taxlaw-2863	152	97	that	that	SCONJ
taxlaw-2863	152	98	it	it	PRON
taxlaw-2863	152	99	now	now	ADV
taxlaw-2863	152	100	seeks	seek	VERB
taxlaw-2863	152	101	to	to	PART
taxlaw-2863	152	102	transfer.49	transfer.49	VERB
taxlaw-2863	152	103	when	when	SCONJ
taxlaw-2863	152	104	a	a	DET
taxlaw-2863	152	105	user	user	NOUN
taxlaw-2863	152	106	undertakes	undertake	VERB
taxlaw-2863	152	107	a	a	DET
taxlaw-2863	152	108	bitcoin	bitcoin	ADJ
taxlaw-2863	152	109	transaction	transaction	NOUN
taxlaw-2863	152	110	,	,	PUNCT
taxlaw-2863	152	111	the	the	DET
taxlaw-2863	152	112	network	network	NOUN
taxlaw-2863	152	113	must	must	AUX
taxlaw-2863	152	114	verify	verify	VERB
taxlaw-2863	152	115	that	that	SCONJ
taxlaw-2863	152	116	the	the	DET
taxlaw-2863	152	117	transferor	transferor	NOUN
taxlaw-2863	152	118	actually	actually	ADV
taxlaw-2863	152	119	owns	own	VERB
taxlaw-2863	152	120	the	the	DET
taxlaw-2863	152	121	transferred	transfer	VERB
taxlaw-2863	152	122	bitcoins	bitcoin	NOUN
taxlaw-2863	152	123	,	,	PUNCT
taxlaw-2863	152	124	and	and	CCONJ
taxlaw-2863	152	125	that	that	SCONJ
taxlaw-2863	152	126	the	the	DET
taxlaw-2863	152	127	same	same	ADJ
taxlaw-2863	152	128	coin	coin	NOUN
taxlaw-2863	152	129	is	be	AUX
taxlaw-2863	152	130	not	not	PART
taxlaw-2863	152	131	“	"	PUNCT
taxlaw-2863	152	132	double	double	ADJ
taxlaw-2863	152	133	-	-	PUNCT
taxlaw-2863	152	134	spent	spend	VERB
taxlaw-2863	152	135	”	"	PUNCT
taxlaw-2863	152	136	by	by	ADP
taxlaw-2863	152	137	being	be	AUX
taxlaw-2863	152	138	transferred	transfer	VERB
taxlaw-2863	152	139	to	to	ADP
taxlaw-2863	152	140	multiple	multiple	ADJ
taxlaw-2863	152	141	transferees	transferee	NOUN
taxlaw-2863	152	142	.	.	PUNCT
taxlaw-2863	153	1	50	50	NUM
taxlaw-2863	153	2	accordingly	accordingly	ADV
taxlaw-2863	153	3	,	,	PUNCT
taxlaw-2863	153	4	bitcoin	bitcoin	PROPN
taxlaw-2863	153	5	has	have	AUX
taxlaw-2863	153	6	developed	develop	VERB
taxlaw-2863	153	7	a	a	DET
taxlaw-2863	153	8	proprietary	proprietary	ADJ
taxlaw-2863	153	9	transaction	transaction	NOUN
taxlaw-2863	153	10	verification	verification	NOUN
taxlaw-2863	153	11	system	system	NOUN
taxlaw-2863	153	12	called	call	VERB
taxlaw-2863	153	13	“	"	PUNCT
taxlaw-2863	153	14	the	the	DET
taxlaw-2863	153	15	block	block	NOUN
taxlaw-2863	153	16	chain	chain	NOUN
taxlaw-2863	153	17	.	.	PUNCT
taxlaw-2863	153	18	”	"	PUNCT
taxlaw-2863	154	1	multiple	multiple	ADJ
taxlaw-2863	154	2	transactions	transaction	NOUN
taxlaw-2863	154	3	are	be	AUX
taxlaw-2863	154	4	grouped	group	VERB
taxlaw-2863	154	5	into	into	ADP
taxlaw-2863	154	6	“	"	PUNCT
taxlaw-2863	154	7	blocks	block	NOUN
taxlaw-2863	154	8	.	.	PUNCT
taxlaw-2863	154	9	”	"	PUNCT
taxlaw-2863	155	1	when	when	SCONJ
taxlaw-2863	155	2	grouped	group	VERB
taxlaw-2863	155	3	together	together	ADV
taxlaw-2863	155	4	,	,	PUNCT
taxlaw-2863	155	5	these	these	DET
taxlaw-2863	155	6	blocks	block	NOUN
taxlaw-2863	155	7	create	create	VERB
taxlaw-2863	155	8	the	the	DET
taxlaw-2863	155	9	block	block	NOUN
taxlaw-2863	155	10	chain	chain	NOUN
taxlaw-2863	155	11	,	,	PUNCT
taxlaw-2863	155	12	a	a	DET
taxlaw-2863	155	13	decentralized,51	decentralized,51	PROPN
taxlaw-2863	155	14	permanent	permanent	ADJ
taxlaw-2863	155	15	public	public	ADJ
taxlaw-2863	155	16	ledger.52	ledger.52	NOUN
taxlaw-2863	155	17	this	this	DET
taxlaw-2863	155	18	block	block	NOUN
taxlaw-2863	155	19	chain	chain	NOUN
taxlaw-2863	155	20	records	record	VERB
taxlaw-2863	155	21	the	the	DET
taxlaw-2863	155	22	details	detail	NOUN
taxlaw-2863	155	23	of	of	ADP
taxlaw-2863	155	24	every	every	DET
taxlaw-2863	155	25	transfer	transfer	NOUN
taxlaw-2863	155	26	that	that	PRON
taxlaw-2863	155	27	has	have	AUX
taxlaw-2863	155	28	ever	ever	ADV
taxlaw-2863	155	29	been	be	AUX
taxlaw-2863	155	30	completed	complete	VERB
taxlaw-2863	155	31	on	on	ADP
taxlaw-2863	155	32	the	the	DET
taxlaw-2863	155	33	bitcoin	bitcoin	ADJ
taxlaw-2863	155	34	network	network	NOUN
taxlaw-2863	155	35	.	.	PUNCT
taxlaw-2863	156	1	users	user	NOUN
taxlaw-2863	156	2	on	on	ADP
taxlaw-2863	156	3	the	the	DET
taxlaw-2863	156	4	bitcoin	bitcoin	ADJ
taxlaw-2863	156	5	network	network	NOUN
taxlaw-2863	156	6	run	run	NOUN
taxlaw-2863	156	7	software	software	NOUN
taxlaw-2863	156	8	to	to	PART
taxlaw-2863	156	9	solve	solve	VERB
taxlaw-2863	156	10	complex	complex	ADJ
taxlaw-2863	156	11	algorithms	algorithm	NOUN
taxlaw-2863	156	12	associated	associate	VERB
taxlaw-2863	156	13	with	with	ADP
taxlaw-2863	156	14	a	a	DET
taxlaw-2863	156	15	block	block	NOUN
taxlaw-2863	156	16	of	of	ADP
taxlaw-2863	156	17	transactions	transaction	NOUN
taxlaw-2863	156	18	to	to	PART
taxlaw-2863	156	19	verify	verify	VERB
taxlaw-2863	156	20	new	new	ADJ
taxlaw-2863	156	21	bitcoin	bitcoin	NOUN
taxlaw-2863	156	22	transactions	transaction	NOUN
taxlaw-2863	156	23	that	that	PRON
taxlaw-2863	156	24	enter	enter	VERB
taxlaw-2863	156	25	the	the	DET
taxlaw-2863	156	26	network	network	NOUN
taxlaw-2863	156	27	.	.	PUNCT
taxlaw-2863	157	1	this	this	DET
taxlaw-2863	157	2	verification	verification	NOUN
taxlaw-2863	157	3	process	process	NOUN
taxlaw-2863	157	4	ensures	ensure	VERB
taxlaw-2863	157	5	that	that	SCONJ
taxlaw-2863	157	6	the	the	DET
taxlaw-2863	157	7	transferor	transferor	NOUN
taxlaw-2863	157	8	has	have	VERB
taxlaw-2863	157	9	enough	enough	ADJ
taxlaw-2863	157	10	bitcoins	bitcoin	NOUN
taxlaw-2863	157	11	in	in	ADP
taxlaw-2863	157	12	his	his	PRON
taxlaw-2863	157	13	or	or	CCONJ
taxlaw-2863	157	14	her	her	PRON
taxlaw-2863	157	15	wallet	wallet	NOUN
taxlaw-2863	157	16	to	to	PART
taxlaw-2863	157	17	complete	complete	VERB
taxlaw-2863	157	18	the	the	DET
taxlaw-2863	157	19	transaction	transaction	NOUN
taxlaw-2863	157	20	,	,	PUNCT
taxlaw-2863	157	21	and	and	CCONJ
taxlaw-2863	157	22	that	that	SCONJ
taxlaw-2863	157	23	none	none	NOUN
taxlaw-2863	157	24	of	of	ADP
taxlaw-2863	157	25	those	those	DET
taxlaw-2863	157	26	coins	coin	NOUN
taxlaw-2863	157	27	are	be	AUX
taxlaw-2863	157	28	double	double	ADV
taxlaw-2863	157	29	-	-	PUNCT
taxlaw-2863	157	30	spent	spend	VERB
taxlaw-2863	157	31	.	.	PUNCT
taxlaw-2863	158	1	the	the	DET
taxlaw-2863	158	2	first	first	ADJ
taxlaw-2863	158	3	miner	miner	NOUN
taxlaw-2863	158	4	to	to	PART
taxlaw-2863	158	5	solve	solve	VERB
taxlaw-2863	158	6	the	the	DET
taxlaw-2863	158	7	algorithm	algorithm	NOUN
taxlaw-2863	158	8	receives	receive	VERB
taxlaw-2863	158	9	a	a	DET
taxlaw-2863	158	10	reward	reward	NOUN
taxlaw-2863	158	11	in	in	ADP
taxlaw-2863	158	12	bitcoins	bitcoin	NOUN
taxlaw-2863	158	13	,	,	PUNCT
taxlaw-2863	158	14	which	which	PRON
taxlaw-2863	158	15	are	be	AUX
taxlaw-2863	158	16	generated	generate	VERB
taxlaw-2863	158	17	specifically	specifically	ADV
taxlaw-2863	158	18	to	to	PART
taxlaw-2863	158	19	reward	reward	VERB
taxlaw-2863	158	20	that	that	DET
taxlaw-2863	158	21	user	user	NOUN
taxlaw-2863	158	22	for	for	ADP
taxlaw-2863	158	23	verifying	verify	VERB
taxlaw-2863	158	24	the	the	DET
taxlaw-2863	158	25	transaction	transaction	NOUN
taxlaw-2863	158	26	.	.	PUNCT
taxlaw-2863	159	1	once	once	ADV
taxlaw-2863	159	2	the	the	DET
taxlaw-2863	159	3	transaction	transaction	NOUN
taxlaw-2863	159	4	has	have	AUX
taxlaw-2863	159	5	been	be	AUX
taxlaw-2863	159	6	verified	verify	VERB
taxlaw-2863	159	7	and	and	CCONJ
taxlaw-2863	159	8	consummated	consummate	VERB
taxlaw-2863	159	9	,	,	PUNCT
taxlaw-2863	159	10	the	the	DET
taxlaw-2863	159	11	transferee	transferee	NOUN
taxlaw-2863	159	12	owns	own	VERB
taxlaw-2863	159	13	the	the	DET
taxlaw-2863	159	14	received	receive	VERB
taxlaw-2863	159	15	bitcoins	bitcoin	NOUN
taxlaw-2863	159	16	,	,	PUNCT
taxlaw-2863	159	17	and	and	CCONJ
taxlaw-2863	159	18	the	the	DET
taxlaw-2863	159	19	miners	miner	NOUN
taxlaw-2863	159	20	receive	receive	VERB
taxlaw-2863	159	21	their	their	PRON
taxlaw-2863	159	22	bitcoin	bitcoin	ADJ
taxlaw-2863	159	23	reward	reward	NOUN
taxlaw-2863	159	24	.	.	PUNCT
taxlaw-2863	160	1	the	the	DET
taxlaw-2863	160	2	new	new	ADJ
taxlaw-2863	160	3	bitcoins	bitcoin	NOUN
taxlaw-2863	160	4	are	be	AUX
taxlaw-2863	160	5	affiliated	affiliate	VERB
taxlaw-2863	160	6	with	with	ADP
taxlaw-2863	160	7	the	the	DET
taxlaw-2863	160	8	user	user	NOUN
taxlaw-2863	160	9	who	who	PRON
taxlaw-2863	160	10	solved	solve	VERB
taxlaw-2863	160	11	the	the	DET
taxlaw-2863	160	12	algorithm	algorithm	NOUN
taxlaw-2863	160	13	,	,	PUNCT
taxlaw-2863	160	14	the	the	DET
taxlaw-2863	160	15	verified	verify	VERB
taxlaw-2863	160	16	transactions	transaction	NOUN
taxlaw-2863	160	17	are	be	AUX
taxlaw-2863	160	18	recorded	record	VERB
taxlaw-2863	160	19	on	on	ADP
taxlaw-2863	160	20	the	the	DET
taxlaw-2863	160	21	block	block	NOUN
taxlaw-2863	160	22	chain	chain	NOUN
taxlaw-2863	160	23	,	,	PUNCT
taxlaw-2863	160	24	and	and	CCONJ
taxlaw-2863	160	25	the	the	DET
taxlaw-2863	160	26	process	process	NOUN
taxlaw-2863	160	27	repeats	repeat	VERB
taxlaw-2863	160	28	as	as	SCONJ
taxlaw-2863	160	29	new	new	ADJ
taxlaw-2863	160	30	transactions	transaction	NOUN
taxlaw-2863	160	31	enter	enter	VERB
taxlaw-2863	160	32	the	the	DET
taxlaw-2863	160	33	network	network	NOUN
taxlaw-2863	160	34	.	.	PUNCT
taxlaw-2863	161	1	by	by	ADP
taxlaw-2863	161	2	verifying	verify	VERB
taxlaw-2863	161	3	and	and	CCONJ
taxlaw-2863	161	4	recording	record	VERB
taxlaw-2863	161	5	bitcoin	bitcoin	NOUN
taxlaw-2863	161	6	transfers	transfer	NOUN
taxlaw-2863	161	7	on	on	ADP
taxlaw-2863	161	8	the	the	DET
taxlaw-2863	161	9	block	block	NOUN
taxlaw-2863	161	10	chain	chain	NOUN
taxlaw-2863	161	11	,	,	PUNCT
taxlaw-2863	161	12	members	member	NOUN
taxlaw-2863	161	13	of	of	ADP
taxlaw-2863	161	14	the	the	DET
taxlaw-2863	161	15	public	public	NOUN
taxlaw-2863	161	16	generate	generate	VERB
taxlaw-2863	161	17	more	more	ADJ
taxlaw-2863	161	18	bitcoins	bitcoin	NOUN
taxlaw-2863	161	19	.	.	PUNCT
taxlaw-2863	162	1	at	at	ADP
taxlaw-2863	162	2	the	the	DET
taxlaw-2863	162	3	same	same	ADJ
taxlaw-2863	162	4	time	time	NOUN
taxlaw-2863	162	5	,	,	PUNCT
taxlaw-2863	162	6	public	public	ADJ
taxlaw-2863	162	7	maintenance	maintenance	NOUN
taxlaw-2863	162	8	of	of	ADP
taxlaw-2863	162	9	the	the	DET
taxlaw-2863	162	10	block	block	NOUN
taxlaw-2863	162	11	chain	chain	NOUN
taxlaw-2863	162	12	protects	protect	VERB
taxlaw-2863	162	13	it	it	PRON
taxlaw-2863	162	14	from	from	ADP
taxlaw-2863	162	15	fraud	fraud	NOUN
taxlaw-2863	162	16	and	and	CCONJ
taxlaw-2863	162	17	corruption	corruption	NOUN
taxlaw-2863	162	18	,	,	PUNCT
taxlaw-2863	162	19	and	and	CCONJ
taxlaw-2863	162	20	“	"	PUNCT
taxlaw-2863	162	21	obviates	obviate	VERB
taxlaw-2863	162	22	the	the	DET
taxlaw-2863	162	23	need	need	NOUN
taxlaw-2863	162	24	for	for	ADP
taxlaw-2863	162	25	third	third	ADJ
taxlaw-2863	162	26	party	party	NOUN
taxlaw-2863	162	27	intermediaries	intermediary	NOUN
taxlaw-2863	162	28	,	,	PUNCT
taxlaw-2863	162	29	such	such	ADJ
taxlaw-2863	162	30	as	as	ADP
taxlaw-2863	162	31	banks	bank	NOUN
taxlaw-2863	162	32	.	.	PUNCT
taxlaw-2863	163	1	”53	”53	ADJ
taxlaw-2863	163	2	despite	despite	SCONJ
taxlaw-2863	163	3	this	this	DET
taxlaw-2863	163	4	very	very	ADV
taxlaw-2863	163	5	public	public	ADJ
taxlaw-2863	163	6	verification	verification	NOUN
taxlaw-2863	163	7	,	,	PUNCT
taxlaw-2863	163	8	monitoring	monitoring	NOUN
taxlaw-2863	163	9	,	,	PUNCT
taxlaw-2863	163	10	and	and	CCONJ
taxlaw-2863	163	11	recording	recording	NOUN
taxlaw-2863	163	12	system	system	NOUN
taxlaw-2863	163	13	,	,	PUNCT
taxlaw-2863	163	14	bitcoin	bitcoin	NOUN
taxlaw-2863	163	15	transfers	transfer	NOUN
taxlaw-2863	163	16	are	be	AUX
taxlaw-2863	163	17	completely	completely	ADV
taxlaw-2863	163	18	anonymous	anonymous	ADJ
taxlaw-2863	163	19	.	.	PUNCT
taxlaw-2863	164	1	each	each	DET
taxlaw-2863	164	2	bitcoin	bitcoin	NOUN
taxlaw-2863	164	3	user	user	NOUN
taxlaw-2863	164	4	has	have	VERB
taxlaw-2863	164	5	a	a	DET
taxlaw-2863	164	6	file	file	NOUN
taxlaw-2863	164	7	called	call	VERB
taxlaw-2863	164	8	a	a	DET
taxlaw-2863	164	9	digital	digital	ADJ
taxlaw-2863	164	10	wallet	wallet	NOUN
taxlaw-2863	164	11	,	,	PUNCT
taxlaw-2863	164	12	which	which	PRON
taxlaw-2863	164	13	contains	contain	VERB
taxlaw-2863	164	14	public	public	ADJ
taxlaw-2863	164	15	keys	key	NOUN
taxlaw-2863	164	16	and	and	CCONJ
taxlaw-2863	164	17	private	private	ADJ
taxlaw-2863	164	18	keys	key	NOUN
taxlaw-2863	164	19	.	.	PUNCT
taxlaw-2863	165	1	a	a	DET
taxlaw-2863	165	2	public	public	ADJ
taxlaw-2863	165	3	key	key	NOUN
taxlaw-2863	165	4	is	be	AUX
taxlaw-2863	165	5	47	47	NUM
taxlaw-2863	165	6	coin	coin	PROPN
taxlaw-2863	165	7	atm	atm	PROPN
taxlaw-2863	165	8	radar	radar	NOUN
taxlaw-2863	165	9	,	,	PUNCT
taxlaw-2863	165	10	bitcoin	bitcoin	PROPN
taxlaw-2863	165	11	atm	atm	NOUN
taxlaw-2863	165	12	industry	industry	NOUN
taxlaw-2863	165	13	statistics	statistic	NOUN
taxlaw-2863	165	14	/	/	SYM
taxlaw-2863	165	15	charts	chart	NOUN
taxlaw-2863	165	16	,	,	PUNCT
taxlaw-2863	165	17	https://coinatmradar.com/charts	https://coinatmradar.com/charts	PUNCT
taxlaw-2863	166	1	[	[	X
taxlaw-2863	166	2	https://perma.cc/l3ex-pt2d	https://perma.cc/l3ex-pt2d	X
taxlaw-2863	166	3	]	]	X
taxlaw-2863	166	4	(	(	PUNCT
taxlaw-2863	166	5	last	last	ADJ
taxlaw-2863	166	6	visited	visit	VERB
taxlaw-2863	166	7	apr	apr	NOUN
taxlaw-2863	166	8	.	.	PROPN
taxlaw-2863	166	9	13	13	NUM
taxlaw-2863	166	10	,	,	PUNCT
taxlaw-2863	166	11	2018	2018	NUM
taxlaw-2863	166	12	)	)	PUNCT
taxlaw-2863	166	13	;	;	PUNCT
taxlaw-2863	166	14	coin	coin	PROPN
taxlaw-2863	166	15	atm	atm	PROPN
taxlaw-2863	166	16	radar	radar	PROPN
taxlaw-2863	166	17	,	,	PUNCT
taxlaw-2863	166	18	bitcoin	bitcoin	PROPN
taxlaw-2863	166	19	atms	atms	NOUN
taxlaw-2863	166	20	in	in	ADP
taxlaw-2863	166	21	the	the	DET
taxlaw-2863	166	22	united	united	PROPN
taxlaw-2863	166	23	states	states	PROPN
taxlaw-2863	166	24	,	,	PUNCT
taxlaw-2863	166	25	https://coinatmradar.com/country/226/bitcoin-atm-united-states	https://coinatmradar.com/country/226/bitcoin-atm-united-state	VERB
taxlaw-2863	166	26	[	[	X
taxlaw-2863	166	27	https://perma.cc/2eql-njs4	https://perma.cc/2eql-njs4	NOUN
taxlaw-2863	166	28	]	]	PUNCT
taxlaw-2863	166	29	(	(	PUNCT
taxlaw-2863	166	30	last	last	ADJ
taxlaw-2863	166	31	visited	visit	VERB
taxlaw-2863	166	32	apr	apr	NOUN
taxlaw-2863	166	33	.	.	PROPN
taxlaw-2863	166	34	13	13	NUM
taxlaw-2863	166	35	,	,	PUNCT
taxlaw-2863	166	36	2018	2018	NUM
taxlaw-2863	166	37	)	)	PUNCT
taxlaw-2863	166	38	.	.	PUNCT
taxlaw-2863	167	1	48	48	NUM
taxlaw-2863	167	2	eyber	eyber	PROPN
taxlaw-2863	167	3	,	,	PUNCT
taxlaw-2863	167	4	supra	supra	PROPN
taxlaw-2863	167	5	note	note	PROPN
taxlaw-2863	167	6	18	18	NUM
taxlaw-2863	167	7	.	.	NOUN
taxlaw-2863	167	8	49	49	NUM
taxlaw-2863	168	1	i	i	PRON
taxlaw-2863	168	2	d.	d.	PROPN
taxlaw-2863	168	3	50	50	NUM
taxlaw-2863	168	4	wenker	wenker	NOUN
taxlaw-2863	168	5	,	,	PUNCT
taxlaw-2863	168	6	supra	supra	PROPN
taxlaw-2863	168	7	note	note	PROPN
taxlaw-2863	168	8	11	11	NUM
taxlaw-2863	168	9	,	,	PUNCT
taxlaw-2863	168	10	at	at	ADP
taxlaw-2863	168	11	149	149	NUM
taxlaw-2863	168	12	(	(	PUNCT
taxlaw-2863	168	13	“	"	PUNCT
taxlaw-2863	168	14	[	[	X
taxlaw-2863	168	15	b]ecause	b]ecause	ADP
taxlaw-2863	168	16	any	any	DET
taxlaw-2863	168	17	digital	digital	ADJ
taxlaw-2863	168	18	currency	currency	NOUN
taxlaw-2863	168	19	is	be	AUX
taxlaw-2863	168	20	essentially	essentially	ADV
taxlaw-2863	168	21	just	just	ADV
taxlaw-2863	168	22	computer	computer	NOUN
taxlaw-2863	168	23	code	code	NOUN
taxlaw-2863	168	24	,	,	PUNCT
taxlaw-2863	168	25	it	it	PRON
taxlaw-2863	168	26	is	be	AUX
taxlaw-2863	168	27	easy	easy	ADJ
taxlaw-2863	168	28	to	to	PART
taxlaw-2863	168	29	reproduce	reproduce	VERB
taxlaw-2863	168	30	via	via	ADP
taxlaw-2863	168	31	mechanisms	mechanism	NOUN
taxlaw-2863	168	32	such	such	ADJ
taxlaw-2863	168	33	as	as	ADP
taxlaw-2863	168	34	copying	copying	NOUN
taxlaw-2863	168	35	and	and	CCONJ
taxlaw-2863	168	36	pasting	pasting	NOUN
taxlaw-2863	168	37	”	"	PUNCT
taxlaw-2863	168	38	)	)	PUNCT
taxlaw-2863	168	39	(	(	PUNCT
taxlaw-2863	168	40	citing	cite	VERB
taxlaw-2863	168	41	morgen	morgen	PROPN
taxlaw-2863	168	42	e.	e.	PROPN
taxlaw-2863	168	43	peck	peck	PROPN
taxlaw-2863	168	44	,	,	PUNCT
taxlaw-2863	168	45	bitcoin	bitcoin	VERB
taxlaw-2863	168	46	:	:	PUNCT
taxlaw-2863	168	47	the	the	DET
taxlaw-2863	168	48	cryptoanarchists	cryptoanarchist	NOUN
taxlaw-2863	168	49	’	'	PUNCT
taxlaw-2863	168	50	answer	answer	NOUN
taxlaw-2863	168	51	to	to	ADP
taxlaw-2863	168	52	cash	cash	NOUN
taxlaw-2863	168	53	,	,	PUNCT
taxlaw-2863	168	54	ieee	ieee	NOUN
taxlaw-2863	168	55	spectrum	spectrum	NOUN
taxlaw-2863	168	56	(	(	PUNCT
taxlaw-2863	168	57	may	may	PROPN
taxlaw-2863	168	58	30	30	NUM
taxlaw-2863	168	59	,	,	PUNCT
taxlaw-2863	168	60	2012	2012	NUM
taxlaw-2863	168	61	)	)	PUNCT
taxlaw-2863	168	62	,	,	PUNCT
taxlaw-2863	168	63	http://spectrtm.ieee.org/computing/sofware/bitcoin-the-cryptoanarchissanswer-to-cash	http://spectrtm.ieee.org/computing/sofware/bitcoin-the-cryptoanarchissanswer-to-cash	PUNCT
taxlaw-2863	169	1	[	[	X
taxlaw-2863	169	2	https://perma.cc/l2at-52ap	https://perma.cc/l2at-52ap	NOUN
taxlaw-2863	169	3	]	]	X
taxlaw-2863	169	4	)	)	PUNCT
taxlaw-2863	169	5	.	.	PUNCT
taxlaw-2863	170	1	51	51	NUM
taxlaw-2863	171	1	“	"	PUNCT
taxlaw-2863	171	2	it	it	PRON
taxlaw-2863	171	3	is	be	AUX
taxlaw-2863	171	4	decentralized	decentralize	VERB
taxlaw-2863	171	5	because	because	SCONJ
taxlaw-2863	171	6	it	it	PRON
taxlaw-2863	171	7	is	be	AUX
taxlaw-2863	171	8	powered	power	VERB
taxlaw-2863	171	9	by	by	ADP
taxlaw-2863	171	10	its	its	PRON
taxlaw-2863	171	11	users	user	NOUN
taxlaw-2863	171	12	rather	rather	ADV
taxlaw-2863	171	13	than	than	ADP
taxlaw-2863	171	14	any	any	DET
taxlaw-2863	171	15	central	central	ADJ
taxlaw-2863	171	16	authority	authority	NOUN
taxlaw-2863	171	17	.	.	PUNCT
taxlaw-2863	171	18	”	"	PUNCT
taxlaw-2863	172	1	alberts	alberts	PROPN
taxlaw-2863	172	2	&	&	CCONJ
taxlaw-2863	172	3	fry	fry	PROPN
taxlaw-2863	172	4	,	,	PUNCT
taxlaw-2863	172	5	supra	supra	PROPN
taxlaw-2863	172	6	note	note	NOUN
taxlaw-2863	172	7	7	7	NUM
taxlaw-2863	172	8	,	,	PUNCT
taxlaw-2863	172	9	at	at	ADP
taxlaw-2863	172	10	2	2	NUM
taxlaw-2863	172	11	-	-	SYM
taxlaw-2863	172	12	3	3	NUM
taxlaw-2863	172	13	.	.	NUM
taxlaw-2863	172	14	52	52	NUM
taxlaw-2863	172	15	kevin	kevin	PROPN
taxlaw-2863	172	16	petrasic	petrasic	PROPN
taxlaw-2863	172	17	&	&	CCONJ
taxlaw-2863	172	18	matthew	matthew	PROPN
taxlaw-2863	172	19	bornfreund	bornfreund	PROPN
taxlaw-2863	172	20	,	,	PUNCT
taxlaw-2863	172	21	beyond	beyond	ADP
taxlaw-2863	172	22	bitcoin	bitcoin	NOUN
taxlaw-2863	172	23	:	:	PUNCT
taxlaw-2863	172	24	the	the	DET
taxlaw-2863	172	25	blockchain	blockchain	PROPN
taxlaw-2863	172	26	revolution	revolution	PROPN
taxlaw-2863	172	27	in	in	ADP
taxlaw-2863	172	28	financial	financial	ADJ
taxlaw-2863	172	29	services	service	NOUN
taxlaw-2863	172	30	,	,	PUNCT
taxlaw-2863	172	31	white	white	PROPN
taxlaw-2863	172	32	&	&	CCONJ
taxlaw-2863	172	33	case	case	PROPN
taxlaw-2863	172	34	llp	llp	PROPN
taxlaw-2863	172	35	(	(	PUNCT
taxlaw-2863	172	36	mar	mar	PROPN
taxlaw-2863	172	37	.	.	PROPN
taxlaw-2863	172	38	7	7	NUM
taxlaw-2863	172	39	,	,	PUNCT
taxlaw-2863	172	40	2016	2016	NUM
taxlaw-2863	172	41	)	)	PUNCT
taxlaw-2863	172	42	,	,	PUNCT
taxlaw-2863	172	43	https://www.whitecase.com/publications/insight/beyondbitcoin-blockchain-revolution-financial-services	https://www.whitecase.com/publications/insight/beyondbitcoin-blockchain-revolution-financial-service	VERB
taxlaw-2863	173	1	[	[	X
taxlaw-2863	173	2	http://perma.cc/fgt9-tvfq	http://perma.cc/fgt9-tvfq	X
taxlaw-2863	173	3	]	]	PUNCT
taxlaw-2863	173	4	.	.	PUNCT
taxlaw-2863	174	1	53	53	NUM
taxlaw-2863	174	2	chodorow	chodorow	NOUN
taxlaw-2863	174	3	,	,	PUNCT
taxlaw-2863	174	4	supra	supra	PROPN
taxlaw-2863	174	5	note	note	NOUN
taxlaw-2863	174	6	13	13	NUM
taxlaw-2863	174	7	,	,	PUNCT
taxlaw-2863	174	8	at	at	ADP
taxlaw-2863	174	9	377	377	NUM
taxlaw-2863	174	10	.	.	NOUN
taxlaw-2863	174	11	2018	2018	NUM
taxlaw-2863	174	12	]	]	PUNCT
taxlaw-2863	174	13	schrödinger	schrödinger	PROPN
taxlaw-2863	174	14	’s	’s	PART
taxlaw-2863	174	15	currency	currency	NOUN
taxlaw-2863	174	16	237	237	NUM
taxlaw-2863	174	17	recorded	record	VERB
taxlaw-2863	174	18	on	on	ADP
taxlaw-2863	174	19	the	the	DET
taxlaw-2863	174	20	block	block	NOUN
taxlaw-2863	174	21	chain	chain	NOUN
taxlaw-2863	174	22	whenever	whenever	SCONJ
taxlaw-2863	174	23	the	the	DET
taxlaw-2863	174	24	user	user	NOUN
taxlaw-2863	174	25	associated	associate	VERB
taxlaw-2863	174	26	with	with	ADP
taxlaw-2863	174	27	that	that	DET
taxlaw-2863	174	28	public	public	ADJ
taxlaw-2863	174	29	key	key	NOUN
taxlaw-2863	174	30	receives	receive	VERB
taxlaw-2863	174	31	a	a	DET
taxlaw-2863	174	32	bitcoin	bitcoin	ADJ
taxlaw-2863	174	33	transfer	transfer	NOUN
taxlaw-2863	174	34	,	,	PUNCT
taxlaw-2863	174	35	although	although	SCONJ
taxlaw-2863	174	36	it	it	PRON
taxlaw-2863	174	37	does	do	AUX
taxlaw-2863	174	38	not	not	PART
taxlaw-2863	174	39	identify	identify	VERB
taxlaw-2863	174	40	the	the	DET
taxlaw-2863	174	41	owner	owner	NOUN
taxlaw-2863	174	42	of	of	ADP
taxlaw-2863	174	43	the	the	DET
taxlaw-2863	174	44	wallet	wallet	NOUN
taxlaw-2863	174	45	.	.	PUNCT
taxlaw-2863	175	1	the	the	DET
taxlaw-2863	175	2	private	private	ADJ
taxlaw-2863	175	3	key	key	NOUN
taxlaw-2863	175	4	is	be	AUX
taxlaw-2863	175	5	used	use	VERB
taxlaw-2863	175	6	to	to	PART
taxlaw-2863	175	7	make	make	VERB
taxlaw-2863	175	8	transfers	transfer	NOUN
taxlaw-2863	175	9	from	from	ADP
taxlaw-2863	175	10	the	the	DET
taxlaw-2863	175	11	digital	digital	ADJ
taxlaw-2863	175	12	wallet	wallet	NOUN
taxlaw-2863	175	13	.	.	PUNCT
taxlaw-2863	176	1	each	each	DET
taxlaw-2863	176	2	bitcoin	bitcoin	ADJ
taxlaw-2863	176	3	user	user	NOUN
taxlaw-2863	176	4	has	have	VERB
taxlaw-2863	176	5	both	both	CCONJ
taxlaw-2863	176	6	a	a	DET
taxlaw-2863	176	7	public	public	NOUN
taxlaw-2863	176	8	and	and	CCONJ
taxlaw-2863	176	9	a	a	DET
taxlaw-2863	176	10	private	private	ADJ
taxlaw-2863	176	11	key	key	NOUN
taxlaw-2863	176	12	to	to	PART
taxlaw-2863	176	13	control	control	VERB
taxlaw-2863	176	14	the	the	DET
taxlaw-2863	176	15	transfer	transfer	NOUN
taxlaw-2863	176	16	of	of	ADP
taxlaw-2863	176	17	bitcoins	bitcoin	NOUN
taxlaw-2863	176	18	in	in	ADP
taxlaw-2863	176	19	and	and	CCONJ
taxlaw-2863	176	20	out	out	ADP
taxlaw-2863	176	21	of	of	ADP
taxlaw-2863	176	22	the	the	DET
taxlaw-2863	176	23	digital	digital	ADJ
taxlaw-2863	176	24	wallet.54	wallet.54	PROPN
taxlaw-2863	176	25	each	each	DET
taxlaw-2863	176	26	transaction	transaction	NOUN
taxlaw-2863	176	27	associates	associate	VERB
taxlaw-2863	176	28	a	a	DET
taxlaw-2863	176	29	certain	certain	ADJ
taxlaw-2863	176	30	number	number	NOUN
taxlaw-2863	176	31	of	of	ADP
taxlaw-2863	176	32	bitcoins	bitcoin	NOUN
taxlaw-2863	176	33	with	with	ADP
taxlaw-2863	176	34	at	at	ADV
taxlaw-2863	176	35	least	least	ADV
taxlaw-2863	176	36	one	one	NUM
taxlaw-2863	176	37	public	public	ADJ
taxlaw-2863	176	38	key	key	NOUN
taxlaw-2863	176	39	.	.	PUNCT
taxlaw-2863	177	1	to	to	ADP
taxlaw-2863	177	2	the	the	DET
taxlaw-2863	177	3	recipient	recipient	NOUN
taxlaw-2863	177	4	,	,	PUNCT
taxlaw-2863	177	5	those	those	DET
taxlaw-2863	177	6	bitcoins	bitcoin	NOUN
taxlaw-2863	177	7	are	be	AUX
taxlaw-2863	177	8	bundled	bundle	VERB
taxlaw-2863	177	9	in	in	ADP
taxlaw-2863	177	10	the	the	DET
taxlaw-2863	177	11	amounts	amount	NOUN
taxlaw-2863	177	12	in	in	ADP
taxlaw-2863	177	13	which	which	PRON
taxlaw-2863	177	14	they	they	PRON
taxlaw-2863	177	15	came	come	VERB
taxlaw-2863	177	16	into	into	ADP
taxlaw-2863	177	17	the	the	DET
taxlaw-2863	177	18	wallet	wallet	NOUN
taxlaw-2863	177	19	.	.	PUNCT
taxlaw-2863	178	1	in	in	ADP
taxlaw-2863	178	2	other	other	ADJ
taxlaw-2863	178	3	words	word	NOUN
taxlaw-2863	178	4	,	,	PUNCT
taxlaw-2863	178	5	unlike	unlike	ADP
taxlaw-2863	178	6	in	in	ADP
taxlaw-2863	178	7	a	a	DET
taxlaw-2863	178	8	regular	regular	ADJ
taxlaw-2863	178	9	wallet	wallet	NOUN
taxlaw-2863	178	10	where	where	SCONJ
taxlaw-2863	178	11	all	all	DET
taxlaw-2863	178	12	the	the	DET
taxlaw-2863	178	13	cash	cash	NOUN
taxlaw-2863	178	14	is	be	AUX
taxlaw-2863	178	15	assembled	assemble	VERB
taxlaw-2863	178	16	in	in	ADP
taxlaw-2863	178	17	one	one	NUM
taxlaw-2863	178	18	pocket	pocket	NOUN
taxlaw-2863	178	19	,	,	PUNCT
taxlaw-2863	178	20	transactions	transaction	NOUN
taxlaw-2863	178	21	in	in	ADP
taxlaw-2863	178	22	a	a	DET
taxlaw-2863	178	23	bitcoin	bitcoin	ADJ
taxlaw-2863	178	24	wallet	wallet	NOUN
taxlaw-2863	178	25	remain	remain	VERB
taxlaw-2863	178	26	separate	separate	ADJ
taxlaw-2863	178	27	transactions	transaction	NOUN
taxlaw-2863	178	28	and	and	CCONJ
taxlaw-2863	178	29	are	be	AUX
taxlaw-2863	178	30	assembled	assemble	VERB
taxlaw-2863	178	31	in	in	ADP
taxlaw-2863	178	32	the	the	DET
taxlaw-2863	178	33	wallet	wallet	NOUN
taxlaw-2863	178	34	in	in	ADP
taxlaw-2863	178	35	the	the	DET
taxlaw-2863	178	36	bundles	bundle	NOUN
taxlaw-2863	178	37	in	in	ADP
taxlaw-2863	178	38	which	which	PRON
taxlaw-2863	178	39	they	they	PRON
taxlaw-2863	178	40	were	be	AUX
taxlaw-2863	178	41	received	receive	VERB
taxlaw-2863	178	42	.	.	PUNCT
taxlaw-2863	179	1	for	for	ADP
taxlaw-2863	179	2	example	example	NOUN
taxlaw-2863	179	3	,	,	PUNCT
taxlaw-2863	179	4	when	when	SCONJ
taxlaw-2863	179	5	someone	someone	PRON
taxlaw-2863	179	6	receives	receive	VERB
taxlaw-2863	179	7	a	a	DET
taxlaw-2863	179	8	$	$	SYM
taxlaw-2863	179	9	10	10	NUM
taxlaw-2863	179	10	bill	bill	NOUN
taxlaw-2863	179	11	in	in	ADP
taxlaw-2863	179	12	one	one	NUM
taxlaw-2863	179	13	transaction	transaction	NOUN
taxlaw-2863	179	14	,	,	PUNCT
taxlaw-2863	179	15	and	and	CCONJ
taxlaw-2863	179	16	$	$	SYM
taxlaw-2863	179	17	1	1	NUM
taxlaw-2863	179	18	in	in	ADP
taxlaw-2863	179	19	another	another	DET
taxlaw-2863	179	20	transaction	transaction	NOUN
taxlaw-2863	179	21	,	,	PUNCT
taxlaw-2863	179	22	and	and	CCONJ
taxlaw-2863	179	23	puts	put	VERB
taxlaw-2863	179	24	both	both	DET
taxlaw-2863	179	25	bills	bill	NOUN
taxlaw-2863	179	26	in	in	ADP
taxlaw-2863	179	27	their	their	PRON
taxlaw-2863	179	28	wallet	wallet	NOUN
taxlaw-2863	179	29	,	,	PUNCT
taxlaw-2863	179	30	they	they	PRON
taxlaw-2863	179	31	have	have	VERB
taxlaw-2863	179	32	$	$	SYM
taxlaw-2863	179	33	11	11	NUM
taxlaw-2863	179	34	dollars	dollar	NOUN
taxlaw-2863	179	35	.	.	PUNCT
taxlaw-2863	180	1	if	if	SCONJ
taxlaw-2863	180	2	someone	someone	PRON
taxlaw-2863	180	3	receives	receive	VERB
taxlaw-2863	180	4	10	10	NUM
taxlaw-2863	180	5	bitcoins	bitcoin	NOUN
taxlaw-2863	180	6	in	in	ADP
taxlaw-2863	180	7	one	one	NUM
taxlaw-2863	180	8	transaction	transaction	NOUN
taxlaw-2863	180	9	and	and	CCONJ
taxlaw-2863	180	10	1	1	NUM
taxlaw-2863	180	11	bitcoin	bitcoin	NOUN
taxlaw-2863	180	12	in	in	ADP
taxlaw-2863	180	13	another	another	DET
taxlaw-2863	180	14	transaction	transaction	NOUN
taxlaw-2863	180	15	,	,	PUNCT
taxlaw-2863	180	16	they	they	PRON
taxlaw-2863	180	17	do	do	AUX
taxlaw-2863	180	18	not	not	PART
taxlaw-2863	180	19	have	have	VERB
taxlaw-2863	180	20	11	11	NUM
taxlaw-2863	180	21	bitcoins	bitcoin	NOUN
taxlaw-2863	180	22	,	,	PUNCT
taxlaw-2863	180	23	they	they	PRON
taxlaw-2863	180	24	have	have	VERB
taxlaw-2863	180	25	one	one	NUM
taxlaw-2863	180	26	bundle	bundle	NOUN
taxlaw-2863	180	27	of	of	ADP
taxlaw-2863	180	28	10	10	NUM
taxlaw-2863	180	29	bitcoins	bitcoin	NOUN
taxlaw-2863	180	30	in	in	ADP
taxlaw-2863	180	31	their	their	PRON
taxlaw-2863	180	32	wallet	wallet	NOUN
taxlaw-2863	180	33	,	,	PUNCT
taxlaw-2863	180	34	and	and	CCONJ
taxlaw-2863	180	35	another	another	DET
taxlaw-2863	180	36	bundle	bundle	NOUN
taxlaw-2863	180	37	of	of	ADP
taxlaw-2863	180	38	1	1	NUM
taxlaw-2863	180	39	bitcoin	bitcoin	NOUN
taxlaw-2863	180	40	.	.	PUNCT
taxlaw-2863	181	1	when	when	SCONJ
taxlaw-2863	181	2	the	the	DET
taxlaw-2863	181	3	owner	owner	NOUN
taxlaw-2863	181	4	wants	want	VERB
taxlaw-2863	181	5	to	to	PART
taxlaw-2863	181	6	send	send	VERB
taxlaw-2863	181	7	bitcoins	bitcoin	NOUN
taxlaw-2863	181	8	,	,	PUNCT
taxlaw-2863	181	9	the	the	DET
taxlaw-2863	181	10	wallet	wallet	NOUN
taxlaw-2863	181	11	will	will	AUX
taxlaw-2863	181	12	recruit	recruit	VERB
taxlaw-2863	181	13	those	those	DET
taxlaw-2863	181	14	bundles	bundle	NOUN
taxlaw-2863	181	15	of	of	ADP
taxlaw-2863	181	16	bitcoins	bitcoin	NOUN
taxlaw-2863	181	17	in	in	ADP
taxlaw-2863	181	18	the	the	DET
taxlaw-2863	181	19	wallet	wallet	NOUN
taxlaw-2863	181	20	that	that	PRON
taxlaw-2863	181	21	add	add	VERB
taxlaw-2863	181	22	up	up	ADP
taxlaw-2863	181	23	to	to	ADP
taxlaw-2863	181	24	or	or	CCONJ
taxlaw-2863	181	25	exceed	exceed	VERB
taxlaw-2863	181	26	the	the	DET
taxlaw-2863	181	27	amount	amount	NOUN
taxlaw-2863	181	28	being	be	AUX
taxlaw-2863	181	29	transferred	transfer	VERB
taxlaw-2863	181	30	.	.	PUNCT
taxlaw-2863	182	1	if	if	SCONJ
taxlaw-2863	182	2	the	the	DET
taxlaw-2863	182	3	transaction	transaction	NOUN
taxlaw-2863	182	4	bundles	bundle	NOUN
taxlaw-2863	182	5	in	in	ADP
taxlaw-2863	182	6	the	the	DET
taxlaw-2863	182	7	wallet	wallet	NOUN
taxlaw-2863	182	8	do	do	AUX
taxlaw-2863	182	9	not	not	PART
taxlaw-2863	182	10	add	add	VERB
taxlaw-2863	182	11	up	up	ADP
taxlaw-2863	182	12	exactly	exactly	ADV
taxlaw-2863	182	13	to	to	ADP
taxlaw-2863	182	14	the	the	DET
taxlaw-2863	182	15	amount	amount	NOUN
taxlaw-2863	182	16	being	be	AUX
taxlaw-2863	182	17	sent	send	VERB
taxlaw-2863	182	18	,	,	PUNCT
taxlaw-2863	182	19	the	the	DET
taxlaw-2863	182	20	sender	sender	NOUN
taxlaw-2863	182	21	must	must	AUX
taxlaw-2863	182	22	send	send	VERB
taxlaw-2863	182	23	more	more	ADJ
taxlaw-2863	182	24	bitcoins	bitcoin	NOUN
taxlaw-2863	182	25	than	than	ADP
taxlaw-2863	182	26	necessary	necessary	ADJ
taxlaw-2863	182	27	and	and	CCONJ
taxlaw-2863	182	28	collect	collect	VERB
taxlaw-2863	182	29	the	the	DET
taxlaw-2863	182	30	difference	difference	NOUN
taxlaw-2863	182	31	as	as	SCONJ
taxlaw-2863	182	32	change.55	change.55	NOUN
taxlaw-2863	182	33	these	these	DET
taxlaw-2863	182	34	bundled	bundle	VERB
taxlaw-2863	182	35	bitcoins	bitcoin	NOUN
taxlaw-2863	182	36	which	which	PRON
taxlaw-2863	182	37	are	be	AUX
taxlaw-2863	182	38	recruited	recruit	VERB
taxlaw-2863	182	39	to	to	PART
taxlaw-2863	182	40	fulfill	fulfill	VERB
taxlaw-2863	182	41	a	a	DET
taxlaw-2863	182	42	new	new	ADJ
taxlaw-2863	182	43	transfer	transfer	NOUN
taxlaw-2863	182	44	are	be	AUX
taxlaw-2863	182	45	collectively	collectively	ADV
taxlaw-2863	182	46	called	call	VERB
taxlaw-2863	182	47	the	the	DET
taxlaw-2863	182	48	“	"	PUNCT
taxlaw-2863	182	49	bitcoin	bitcoin	ADJ
taxlaw-2863	182	50	address	address	NOUN
taxlaw-2863	182	51	.	.	PUNCT
taxlaw-2863	182	52	”	"	PUNCT
taxlaw-2863	183	1	3	3	NUM
taxlaw-2863	183	2	.	.	PUNCT
taxlaw-2863	184	1	the	the	DET
taxlaw-2863	184	2	value	value	NOUN
taxlaw-2863	184	3	of	of	ADP
taxlaw-2863	184	4	bitcoin	bitcoin	NOUN
taxlaw-2863	184	5	although	although	SCONJ
taxlaw-2863	184	6	it	it	PRON
taxlaw-2863	184	7	takes	take	VERB
taxlaw-2863	184	8	nearly	nearly	ADV
taxlaw-2863	184	9	two	two	NUM
taxlaw-2863	184	10	million	million	NUM
taxlaw-2863	184	11	attempts	attempt	NOUN
taxlaw-2863	184	12	to	to	PART
taxlaw-2863	184	13	solve	solve	VERB
taxlaw-2863	184	14	the	the	DET
taxlaw-2863	184	15	algorithm	algorithm	NOUN
taxlaw-2863	184	16	and	and	CCONJ
taxlaw-2863	184	17	unlock	unlock	ADJ
taxlaw-2863	184	18	new	new	ADJ
taxlaw-2863	184	19	bitcoins	bitcoin	NOUN
taxlaw-2863	184	20	,	,	PUNCT
taxlaw-2863	184	21	a	a	DET
taxlaw-2863	184	22	reward	reward	NOUN
taxlaw-2863	184	23	of	of	ADP
taxlaw-2863	184	24	12.5	12.5	NUM
taxlaw-2863	184	25	bitcoins	bitcoin	NOUN
taxlaw-2863	184	26	is	be	AUX
taxlaw-2863	184	27	issued	issue	VERB
taxlaw-2863	184	28	approximately	approximately	ADV
taxlaw-2863	184	29	every	every	DET
taxlaw-2863	184	30	ten	ten	NUM
taxlaw-2863	184	31	minutes.56	minutes.56	VERB
taxlaw-2863	184	32	to	to	PART
taxlaw-2863	184	33	control	control	VERB
taxlaw-2863	184	34	bitcoin	bitcoin	NOUN
taxlaw-2863	184	35	production	production	NOUN
taxlaw-2863	184	36	,	,	PUNCT
taxlaw-2863	184	37	the	the	DET
taxlaw-2863	184	38	reward	reward	NOUN
taxlaw-2863	184	39	is	be	AUX
taxlaw-2863	184	40	halved	halve	VERB
taxlaw-2863	184	41	every	every	DET
taxlaw-2863	184	42	four	four	NUM
taxlaw-2863	184	43	years	year	NOUN
taxlaw-2863	184	44	,	,	PUNCT
taxlaw-2863	184	45	and	and	CCONJ
taxlaw-2863	184	46	the	the	DET
taxlaw-2863	184	47	algorithm	algorithm	NOUN
taxlaw-2863	184	48	to	to	PART
taxlaw-2863	184	49	create	create	VERB
taxlaw-2863	184	50	them	they	PRON
taxlaw-2863	184	51	becomes	become	VERB
taxlaw-2863	184	52	increasingly	increasingly	ADV
taxlaw-2863	184	53	complex	complex	ADJ
taxlaw-2863	184	54	.	.	PUNCT
taxlaw-2863	185	1	this	this	DET
taxlaw-2863	185	2	process	process	NOUN
taxlaw-2863	185	3	was	be	AUX
taxlaw-2863	185	4	created	create	VERB
taxlaw-2863	185	5	“	"	PUNCT
taxlaw-2863	185	6	to	to	PART
taxlaw-2863	185	7	mimic	mimic	VERB
taxlaw-2863	185	8	the	the	DET
taxlaw-2863	185	9	production	production	NOUN
taxlaw-2863	185	10	rate	rate	NOUN
taxlaw-2863	185	11	of	of	ADP
taxlaw-2863	185	12	a	a	DET
taxlaw-2863	185	13	commodity	commodity	NOUN
taxlaw-2863	185	14	such	such	ADJ
taxlaw-2863	185	15	as	as	ADP
taxlaw-2863	185	16	gold	gold	NOUN
taxlaw-2863	185	17	.	.	PUNCT
taxlaw-2863	186	1	”57	”57	PROPN
taxlaw-2863	186	2	as	as	ADP
taxlaw-2863	186	3	of	of	ADP
taxlaw-2863	186	4	april	april	PROPN
taxlaw-2863	186	5	2018	2018	NUM
taxlaw-2863	186	6	,	,	PUNCT
taxlaw-2863	186	7	there	there	PRON
taxlaw-2863	186	8	are	be	VERB
taxlaw-2863	186	9	nearly	nearly	ADV
taxlaw-2863	186	10	17	17	NUM
taxlaw-2863	186	11	million	million	NUM
taxlaw-2863	186	12	bitcoins	bitcoin	NOUN
taxlaw-2863	186	13	in	in	ADP
taxlaw-2863	186	14	circulation.58	circulation.58	PROPN
taxlaw-2863	186	15	bitcoin	bitcoin	NOUN
taxlaw-2863	186	16	will	will	AUX
taxlaw-2863	186	17	stop	stop	VERB
taxlaw-2863	186	18	issuing	issue	VERB
taxlaw-2863	186	19	new	new	ADJ
taxlaw-2863	186	20	currency	currency	NOUN
taxlaw-2863	186	21	when	when	SCONJ
taxlaw-2863	186	22	it	it	PRON
taxlaw-2863	186	23	has	have	AUX
taxlaw-2863	186	24	issued	issue	VERB
taxlaw-2863	186	25	exactly	exactly	ADV
taxlaw-2863	186	26	21	21	NUM
taxlaw-2863	186	27	million	million	NUM
taxlaw-2863	186	28	bitcoins	bitcoin	NOUN
taxlaw-2863	186	29	.	.	PUNCT
taxlaw-2863	187	1	it	it	PRON
taxlaw-2863	187	2	is	be	AUX
taxlaw-2863	187	3	estimated	estimate	VERB
taxlaw-2863	187	4	that	that	SCONJ
taxlaw-2863	187	5	the	the	DET
taxlaw-2863	187	6	final	final	ADJ
taxlaw-2863	187	7	bitcoin	bitcoin	NOUN
taxlaw-2863	187	8	will	will	AUX
taxlaw-2863	187	9	be	be	AUX
taxlaw-2863	187	10	generated	generate	VERB
taxlaw-2863	187	11	around	around	ADP
taxlaw-2863	187	12	the	the	DET
taxlaw-2863	187	13	year	year	NOUN
taxlaw-2863	187	14	2140.59	2140.59	NUM
taxlaw-2863	187	15	as	as	ADP
taxlaw-2863	187	16	of	of	ADP
taxlaw-2863	187	17	the	the	DET
taxlaw-2863	187	18	time	time	NOUN
taxlaw-2863	187	19	of	of	ADP
taxlaw-2863	187	20	publication	publication	NOUN
taxlaw-2863	187	21	in	in	ADP
taxlaw-2863	187	22	april	april	PROPN
taxlaw-2863	187	23	2018	2018	NUM
taxlaw-2863	187	24	,	,	PUNCT
taxlaw-2863	187	25	bitcoins	bitcoin	NOUN
taxlaw-2863	187	26	were	be	AUX
taxlaw-2863	187	27	valued	value	VERB
taxlaw-2863	187	28	at	at	ADP
taxlaw-2863	187	29	around	around	ADP
taxlaw-2863	187	30	$	$	SYM
taxlaw-2863	187	31	8,117	8,117	NUM
taxlaw-2863	187	32	each	each	PRON
taxlaw-2863	187	33	,	,	PUNCT
taxlaw-2863	187	34	for	for	ADP
taxlaw-2863	187	35	a	a	DET
taxlaw-2863	187	36	total	total	ADJ
taxlaw-2863	187	37	valuation	valuation	NOUN
taxlaw-2863	187	38	of	of	ADP
taxlaw-2863	187	39	nearly	nearly	ADV
taxlaw-2863	187	40	$	$	SYM
taxlaw-2863	187	41	138	138	NUM
taxlaw-2863	187	42	billion.60	billion.60	NOUN
taxlaw-2863	187	43	4	4	NUM
taxlaw-2863	187	44	.	.	PUNCT
taxlaw-2863	188	1	how	how	SCONJ
taxlaw-2863	188	2	bitcoin	bitcoin	NOUN
taxlaw-2863	188	3	is	be	AUX
taxlaw-2863	188	4	used	use	VERB
taxlaw-2863	188	5	as	as	ADP
taxlaw-2863	188	6	major	major	ADJ
taxlaw-2863	188	7	retailers	retailer	NOUN
taxlaw-2863	188	8	begin	begin	VERB
taxlaw-2863	188	9	to	to	PART
taxlaw-2863	188	10	accept	accept	VERB
taxlaw-2863	188	11	bitcoin	bitcoin	NOUN
taxlaw-2863	188	12	,	,	PUNCT
taxlaw-2863	188	13	some	some	DET
taxlaw-2863	188	14	users	user	NOUN
taxlaw-2863	188	15	treat	treat	VERB
taxlaw-2863	188	16	bitcoin	bitcoin	ADV
taxlaw-2863	188	17	like	like	ADP
taxlaw-2863	188	18	cash	cash	NOUN
taxlaw-2863	188	19	to	to	PART
taxlaw-2863	188	20	purchase	purchase	VERB
taxlaw-2863	188	21	goods	good	NOUN
taxlaw-2863	188	22	and	and	CCONJ
taxlaw-2863	188	23	services	service	NOUN
taxlaw-2863	188	24	.	.	PUNCT
taxlaw-2863	189	1	businesses	business	NOUN
taxlaw-2863	189	2	typically	typically	ADV
taxlaw-2863	189	3	“	"	PUNCT
taxlaw-2863	189	4	convert	convert	VERB
taxlaw-2863	189	5	the	the	DET
taxlaw-2863	189	6	bitcoins	bitcoin	NOUN
taxlaw-2863	189	7	to	to	ADP
taxlaw-2863	189	8	u.s	u.s	PROPN
taxlaw-2863	189	9	.	.	PROPN
taxlaw-2863	189	10	dollars	dollar	NOUN
taxlaw-2863	189	11	upon	upon	SCONJ
taxlaw-2863	189	12	receipt	receipt	NOUN
taxlaw-2863	189	13	.	.	PUNCT
taxlaw-2863	190	1	”61	”61	AUX
taxlaw-2863	190	2	other	other	ADJ
taxlaw-2863	190	3	users	user	NOUN
taxlaw-2863	190	4	purchase	purchase	VERB
taxlaw-2863	190	5	bitcoins	bitcoin	NOUN
taxlaw-2863	190	6	as	as	ADP
taxlaw-2863	190	7	an	an	DET
taxlaw-2863	190	8	investment	investment	NOUN
taxlaw-2863	190	9	.	.	PUNCT
taxlaw-2863	191	1	bitcoin	bitcoin	PROPN
taxlaw-2863	191	2	has	have	AUX
taxlaw-2863	191	3	been	be	AUX
taxlaw-2863	191	4	publicly	publicly	ADV
taxlaw-2863	191	5	54	54	NUM
taxlaw-2863	191	6	eyber	eyber	NOUN
taxlaw-2863	191	7	,	,	PUNCT
taxlaw-2863	191	8	supra	supra	PROPN
taxlaw-2863	191	9	note	note	PROPN
taxlaw-2863	191	10	18	18	NUM
taxlaw-2863	191	11	.	.	X
taxlaw-2863	191	12	55	55	NUM
taxlaw-2863	192	1	i	i	PRON
taxlaw-2863	192	2	d.	d.	PROPN
taxlaw-2863	192	3	56	56	NUM
taxlaw-2863	192	4	volastro	volastro	NOUN
taxlaw-2863	192	5	,	,	PUNCT
taxlaw-2863	192	6	supra	supra	PROPN
taxlaw-2863	192	7	note	note	NOUN
taxlaw-2863	192	8	38	38	NUM
taxlaw-2863	192	9	.	.	PUNCT
taxlaw-2863	193	1	57	57	NUM
taxlaw-2863	193	2	eyber	eyber	PROPN
taxlaw-2863	193	3	,	,	PUNCT
taxlaw-2863	193	4	supra	supra	PROPN
taxlaw-2863	193	5	note	note	PROPN
taxlaw-2863	193	6	18	18	NUM
taxlaw-2863	193	7	.	.	X
taxlaw-2863	193	8	58	58	NUM
taxlaw-2863	193	9	bitcoin	bitcoin	NOUN
taxlaw-2863	193	10	price	price	NOUN
taxlaw-2863	193	11	index	index	NOUN
taxlaw-2863	193	12	chart	chart	NOUN
taxlaw-2863	193	13	,	,	PUNCT
taxlaw-2863	193	14	coindesk	coindesk	NOUN
taxlaw-2863	193	15	,	,	PUNCT
taxlaw-2863	193	16	http://www.coindesk.com/price/	http://www.coindesk.com/price/	VERB
taxlaw-2863	193	17	[	[	X
taxlaw-2863	193	18	https://perma.cc/7nn6nnpv	https://perma.cc/7nn6nnpv	X
taxlaw-2863	193	19	]	]	X
taxlaw-2863	193	20	(	(	PUNCT
taxlaw-2863	193	21	last	last	ADJ
taxlaw-2863	193	22	visited	visit	VERB
taxlaw-2863	193	23	apr	apr	NOUN
taxlaw-2863	193	24	.	.	PROPN
taxlaw-2863	193	25	13	13	NUM
taxlaw-2863	193	26	,	,	PUNCT
taxlaw-2863	193	27	2018	2018	NUM
taxlaw-2863	193	28	)	)	PUNCT
taxlaw-2863	193	29	.	.	PUNCT
taxlaw-2863	194	1	59	59	NUM
taxlaw-2863	194	2	volastro	volastro	NOUN
taxlaw-2863	194	3	,	,	PUNCT
taxlaw-2863	194	4	supra	supra	PROPN
taxlaw-2863	194	5	note	note	NOUN
taxlaw-2863	194	6	38	38	NUM
taxlaw-2863	194	7	.	.	PUNCT
taxlaw-2863	194	8	60	60	NUM
taxlaw-2863	194	9	for	for	ADP
taxlaw-2863	194	10	the	the	DET
taxlaw-2863	194	11	current	current	ADJ
taxlaw-2863	194	12	bitcoin	bitcoin	NOUN
taxlaw-2863	194	13	valuation	valuation	NOUN
taxlaw-2863	194	14	,	,	PUNCT
taxlaw-2863	194	15	see	see	VERB
taxlaw-2863	194	16	bitcoin	bitcoin	NOUN
taxlaw-2863	194	17	price	price	NOUN
taxlaw-2863	194	18	index	index	NOUN
taxlaw-2863	194	19	chart	chart	NOUN
taxlaw-2863	194	20	,	,	PUNCT
taxlaw-2863	194	21	supra	supra	PROPN
taxlaw-2863	194	22	note	note	NOUN
taxlaw-2863	194	23	58	58	NUM
taxlaw-2863	194	24	.	.	PUNCT
taxlaw-2863	195	1	61	61	NUM
taxlaw-2863	195	2	chodorow	chodorow	NOUN
taxlaw-2863	195	3	,	,	PUNCT
taxlaw-2863	195	4	supra	supra	PROPN
taxlaw-2863	195	5	note	note	NOUN
taxlaw-2863	195	6	13	13	NUM
taxlaw-2863	195	7	,	,	PUNCT
taxlaw-2863	195	8	at	at	ADP
taxlaw-2863	195	9	378	378	NUM
taxlaw-2863	195	10	.	.	PUNCT
taxlaw-2863	196	1	238	238	NUM
taxlaw-2863	196	2	columbia	columbia	PROPN
taxlaw-2863	196	3	journal	journal	PROPN
taxlaw-2863	196	4	of	of	ADP
taxlaw-2863	196	5	tax	tax	NOUN
taxlaw-2863	196	6	law	law	NOUN
taxlaw-2863	196	7	[	[	X
taxlaw-2863	196	8	vol.9:229	vol.9:229	NOUN
taxlaw-2863	196	9	traded	trade	VERB
taxlaw-2863	196	10	since	since	SCONJ
taxlaw-2863	196	11	the	the	DET
taxlaw-2863	196	12	first	first	ADJ
taxlaw-2863	196	13	bitcoin	bitcoin	NOUN
taxlaw-2863	196	14	exchange	exchange	NOUN
taxlaw-2863	196	15	opened	open	VERB
taxlaw-2863	196	16	in	in	ADP
taxlaw-2863	196	17	canada	canada	PROPN
taxlaw-2863	196	18	in	in	ADP
taxlaw-2863	196	19	2015.62	2015.62	NUM
taxlaw-2863	196	20	other	other	ADJ
taxlaw-2863	196	21	countries	country	NOUN
taxlaw-2863	196	22	,	,	PUNCT
taxlaw-2863	196	23	including	include	VERB
taxlaw-2863	196	24	the	the	DET
taxlaw-2863	196	25	united	united	PROPN
taxlaw-2863	196	26	states	states	PROPN
taxlaw-2863	196	27	’	'	PUNCT
taxlaw-2863	196	28	new	new	PROPN
taxlaw-2863	196	29	york	york	PROPN
taxlaw-2863	196	30	stock	stock	PROPN
taxlaw-2863	196	31	exchange	exchange	PROPN
taxlaw-2863	196	32	,	,	PUNCT
taxlaw-2863	196	33	quickly	quickly	ADV
taxlaw-2863	196	34	followed	follow	VERB
taxlaw-2863	196	35	suit.63	suit.63	NOUN
taxlaw-2863	196	36	beyond	beyond	ADP
taxlaw-2863	196	37	currency	currency	NOUN
taxlaw-2863	196	38	,	,	PUNCT
taxlaw-2863	196	39	other	other	ADJ
taxlaw-2863	196	40	institutions	institution	NOUN
taxlaw-2863	196	41	have	have	AUX
taxlaw-2863	196	42	considered	consider	VERB
taxlaw-2863	196	43	using	use	VERB
taxlaw-2863	196	44	bitcoin	bitcoin	PROPN
taxlaw-2863	196	45	’s	’s	PART
taxlaw-2863	196	46	underlying	underlie	VERB
taxlaw-2863	196	47	blockchain	blockchain	PROPN
taxlaw-2863	196	48	technology	technology	NOUN
taxlaw-2863	196	49	in	in	ADP
taxlaw-2863	196	50	different	different	ADJ
taxlaw-2863	196	51	ways	way	NOUN
taxlaw-2863	196	52	.	.	PUNCT
taxlaw-2863	197	1	the	the	DET
taxlaw-2863	197	2	online	online	ADJ
taxlaw-2863	197	3	retailer	retailer	NOUN
taxlaw-2863	197	4	overstock.com	overstock.com	X
taxlaw-2863	197	5	plans	plan	VERB
taxlaw-2863	197	6	to	to	PART
taxlaw-2863	197	7	use	use	VERB
taxlaw-2863	197	8	blockchain	blockchain	PROPN
taxlaw-2863	197	9	technology	technology	NOUN
taxlaw-2863	197	10	to	to	PART
taxlaw-2863	197	11	record	record	VERB
taxlaw-2863	197	12	and	and	CCONJ
taxlaw-2863	197	13	track	track	NOUN
taxlaw-2863	197	14	company	company	NOUN
taxlaw-2863	197	15	stock	stock	NOUN
taxlaw-2863	197	16	ownership.64	ownership.64	PROPN
taxlaw-2863	197	17	goldman	goldman	PROPN
taxlaw-2863	197	18	sachs	sachs	PROPN
taxlaw-2863	197	19	is	be	AUX
taxlaw-2863	197	20	developing	develop	VERB
taxlaw-2863	197	21	a	a	DET
taxlaw-2863	197	22	“	"	PUNCT
taxlaw-2863	197	23	virtual	virtual	ADJ
taxlaw-2863	197	24	transfer	transfer	NOUN
taxlaw-2863	197	25	system	system	NOUN
taxlaw-2863	197	26	”	"	PUNCT
taxlaw-2863	197	27	based	base	VERB
taxlaw-2863	197	28	on	on	ADP
taxlaw-2863	197	29	the	the	DET
taxlaw-2863	197	30	block	block	NOUN
taxlaw-2863	197	31	chain	chain	NOUN
taxlaw-2863	197	32	which	which	PRON
taxlaw-2863	197	33	“	"	PUNCT
taxlaw-2863	197	34	could	could	AUX
taxlaw-2863	197	35	be	be	AUX
taxlaw-2863	197	36	used	use	VERB
taxlaw-2863	197	37	to	to	PART
taxlaw-2863	197	38	record	record	VERB
taxlaw-2863	197	39	all	all	DET
taxlaw-2863	197	40	kinds	kind	NOUN
taxlaw-2863	197	41	of	of	ADP
taxlaw-2863	197	42	transfers	transfer	NOUN
taxlaw-2863	197	43	of	of	ADP
taxlaw-2863	197	44	financial	financial	ADJ
taxlaw-2863	197	45	assets	asset	NOUN
taxlaw-2863	197	46	.	.	PUNCT
taxlaw-2863	198	1	”65	”65	PROPN
taxlaw-2863	198	2	other	other	ADJ
taxlaw-2863	198	3	financial	financial	ADJ
taxlaw-2863	198	4	institutions	institution	NOUN
taxlaw-2863	198	5	are	be	AUX
taxlaw-2863	198	6	exploring	explore	VERB
taxlaw-2863	198	7	alternative	alternative	ADJ
taxlaw-2863	198	8	uses	use	NOUN
taxlaw-2863	198	9	for	for	ADP
taxlaw-2863	198	10	a	a	DET
taxlaw-2863	198	11	block	block	NOUN
taxlaw-2863	198	12	chain	chain	NOUN
taxlaw-2863	198	13	to	to	ADP
taxlaw-2863	198	14	cheaply	cheaply	ADV
taxlaw-2863	198	15	,	,	PUNCT
taxlaw-2863	198	16	efficiently	efficiently	ADV
taxlaw-2863	198	17	,	,	PUNCT
taxlaw-2863	198	18	accurately	accurately	ADV
taxlaw-2863	198	19	,	,	PUNCT
taxlaw-2863	198	20	and	and	CCONJ
taxlaw-2863	198	21	securely	securely	ADV
taxlaw-2863	198	22	“	"	PUNCT
taxlaw-2863	198	23	document	document	VERB
taxlaw-2863	198	24	the	the	DET
taxlaw-2863	198	25	transfer	transfer	NOUN
taxlaw-2863	198	26	of	of	ADP
taxlaw-2863	198	27	any	any	DET
taxlaw-2863	198	28	digital	digital	ADJ
taxlaw-2863	198	29	asset	asset	NOUN
taxlaw-2863	198	30	,	,	PUNCT
taxlaw-2863	198	31	record	record	VERB
taxlaw-2863	198	32	the	the	DET
taxlaw-2863	198	33	ownership	ownership	NOUN
taxlaw-2863	198	34	of	of	ADP
taxlaw-2863	198	35	physical	physical	ADJ
taxlaw-2863	198	36	and	and	CCONJ
taxlaw-2863	198	37	intellectual	intellectual	ADJ
taxlaw-2863	198	38	property	property	NOUN
taxlaw-2863	198	39	,	,	PUNCT
taxlaw-2863	198	40	and	and	CCONJ
taxlaw-2863	198	41	establish	establish	VERB
taxlaw-2863	198	42	rights	right	NOUN
taxlaw-2863	198	43	through	through	ADP
taxlaw-2863	198	44	smart	smart	ADJ
taxlaw-2863	198	45	contracts	contract	NOUN
taxlaw-2863	198	46	,	,	PUNCT
taxlaw-2863	198	47	among	among	ADP
taxlaw-2863	198	48	other	other	ADJ
taxlaw-2863	198	49	applications	application	NOUN
taxlaw-2863	198	50	.	.	PUNCT
taxlaw-2863	199	1	”66	”66	NOUN
taxlaw-2863	200	1	5	5	NUM
taxlaw-2863	200	2	.	.	PUNCT
taxlaw-2863	200	3	tax	tax	NOUN
taxlaw-2863	200	4	treatment	treatment	NOUN
taxlaw-2863	200	5	although	although	SCONJ
taxlaw-2863	200	6	virtual	virtual	ADJ
taxlaw-2863	200	7	currency	currency	NOUN
taxlaw-2863	200	8	is	be	AUX
taxlaw-2863	200	9	becoming	become	VERB
taxlaw-2863	200	10	increasingly	increasingly	ADV
taxlaw-2863	200	11	popular	popular	ADJ
taxlaw-2863	200	12	,	,	PUNCT
taxlaw-2863	200	13	whether	whether	SCONJ
taxlaw-2863	200	14	it	it	PRON
taxlaw-2863	200	15	ultimately	ultimately	ADV
taxlaw-2863	200	16	ends	end	VERB
taxlaw-2863	200	17	up	up	ADP
taxlaw-2863	200	18	as	as	ADP
taxlaw-2863	200	19	a	a	DET
taxlaw-2863	200	20	favored	favor	VERB
taxlaw-2863	200	21	currency	currency	NOUN
taxlaw-2863	200	22	may	may	AUX
taxlaw-2863	200	23	depend	depend	VERB
taxlaw-2863	200	24	on	on	ADP
taxlaw-2863	200	25	the	the	DET
taxlaw-2863	200	26	extent	extent	NOUN
taxlaw-2863	200	27	to	to	PART
taxlaw-2863	200	28	which	which	PRON
taxlaw-2863	200	29	the	the	DET
taxlaw-2863	200	30	government	government	NOUN
taxlaw-2863	200	31	regulates	regulate	VERB
taxlaw-2863	200	32	its	its	PRON
taxlaw-2863	200	33	uses	use	NOUN
taxlaw-2863	200	34	and	and	CCONJ
taxlaw-2863	200	35	scrutinizes	scrutinize	VERB
taxlaw-2863	200	36	transactions	transaction	NOUN
taxlaw-2863	200	37	,	,	PUNCT
taxlaw-2863	200	38	as	as	ADV
taxlaw-2863	200	39	well	well	ADV
taxlaw-2863	200	40	as	as	ADP
taxlaw-2863	200	41	how	how	SCONJ
taxlaw-2863	200	42	the	the	DET
taxlaw-2863	200	43	internal	internal	ADJ
taxlaw-2863	200	44	revenue	revenue	NOUN
taxlaw-2863	200	45	service	service	NOUN
taxlaw-2863	200	46	decides	decide	VERB
taxlaw-2863	200	47	to	to	PART
taxlaw-2863	200	48	treat	treat	VERB
taxlaw-2863	200	49	it	it	PRON
taxlaw-2863	200	50	for	for	ADP
taxlaw-2863	200	51	tax	tax	NOUN
taxlaw-2863	200	52	purposes	purpose	NOUN
taxlaw-2863	200	53	.	.	PUNCT
taxlaw-2863	201	1	based	base	VERB
taxlaw-2863	201	2	on	on	ADP
taxlaw-2863	201	3	the	the	DET
taxlaw-2863	201	4	way	way	NOUN
taxlaw-2863	201	5	digital	digital	ADJ
taxlaw-2863	201	6	currency	currency	NOUN
taxlaw-2863	201	7	is	be	AUX
taxlaw-2863	201	8	used	use	VERB
taxlaw-2863	201	9	,	,	PUNCT
taxlaw-2863	201	10	and	and	CCONJ
taxlaw-2863	201	11	the	the	DET
taxlaw-2863	201	12	way	way	NOUN
taxlaw-2863	201	13	the	the	DET
taxlaw-2863	201	14	american	american	ADJ
taxlaw-2863	201	15	tax	tax	NOUN
taxlaw-2863	201	16	system	system	NOUN
taxlaw-2863	201	17	taxes	tax	VERB
taxlaw-2863	201	18	accessions	accession	NOUN
taxlaw-2863	201	19	to	to	ADP
taxlaw-2863	201	20	wealth	wealth	NOUN
taxlaw-2863	201	21	,	,	PUNCT
taxlaw-2863	201	22	those	those	PRON
taxlaw-2863	201	23	who	who	PRON
taxlaw-2863	201	24	receive	receive	VERB
taxlaw-2863	201	25	virtual	virtual	ADJ
taxlaw-2863	201	26	currency	currency	NOUN
taxlaw-2863	201	27	in	in	ADP
taxlaw-2863	201	28	exchange	exchange	NOUN
taxlaw-2863	201	29	for	for	ADP
taxlaw-2863	201	30	goods	good	NOUN
taxlaw-2863	201	31	or	or	CCONJ
taxlaw-2863	201	32	services	service	NOUN
taxlaw-2863	201	33	should	should	AUX
taxlaw-2863	201	34	pay	pay	VERB
taxlaw-2863	201	35	income	income	NOUN
taxlaw-2863	201	36	tax	tax	NOUN
taxlaw-2863	201	37	on	on	ADP
taxlaw-2863	201	38	the	the	DET
taxlaw-2863	201	39	value	value	NOUN
taxlaw-2863	201	40	of	of	ADP
taxlaw-2863	201	41	the	the	DET
taxlaw-2863	201	42	currency	currency	NOUN
taxlaw-2863	201	43	received	receive	VERB
taxlaw-2863	201	44	.	.	PUNCT
taxlaw-2863	202	1	similarly	similarly	ADV
taxlaw-2863	202	2	,	,	PUNCT
taxlaw-2863	202	3	those	those	PRON
taxlaw-2863	202	4	who	who	PRON
taxlaw-2863	202	5	invest	invest	VERB
taxlaw-2863	202	6	in	in	ADP
taxlaw-2863	202	7	virtual	virtual	ADJ
taxlaw-2863	202	8	currency	currency	NOUN
taxlaw-2863	202	9	like	like	ADP
taxlaw-2863	202	10	securities	security	NOUN
taxlaw-2863	202	11	should	should	AUX
taxlaw-2863	202	12	be	be	AUX
taxlaw-2863	202	13	taxed	tax	VERB
taxlaw-2863	202	14	on	on	ADP
taxlaw-2863	202	15	any	any	DET
taxlaw-2863	202	16	gains	gain	NOUN
taxlaw-2863	202	17	in	in	ADP
taxlaw-2863	202	18	the	the	DET
taxlaw-2863	202	19	value	value	NOUN
taxlaw-2863	202	20	of	of	ADP
taxlaw-2863	202	21	that	that	DET
taxlaw-2863	202	22	currency	currency	NOUN
taxlaw-2863	202	23	when	when	SCONJ
taxlaw-2863	202	24	it	it	PRON
taxlaw-2863	202	25	is	be	AUX
taxlaw-2863	202	26	sold	sell	VERB
taxlaw-2863	202	27	and	and	CCONJ
taxlaw-2863	202	28	converted	convert	VERB
taxlaw-2863	202	29	to	to	ADP
taxlaw-2863	202	30	cash	cash	NOUN
taxlaw-2863	202	31	.	.	PUNCT
taxlaw-2863	203	1	the	the	DET
taxlaw-2863	203	2	service	service	NOUN
taxlaw-2863	203	3	has	have	AUX
taxlaw-2863	203	4	been	be	AUX
taxlaw-2863	203	5	grappling	grapple	VERB
taxlaw-2863	203	6	with	with	ADP
taxlaw-2863	203	7	virtual	virtual	ADJ
taxlaw-2863	203	8	currency	currency	NOUN
taxlaw-2863	203	9	since	since	SCONJ
taxlaw-2863	203	10	as	as	ADV
taxlaw-2863	203	11	early	early	ADV
taxlaw-2863	203	12	as	as	ADP
taxlaw-2863	203	13	2007	2007	NUM
taxlaw-2863	203	14	when	when	SCONJ
taxlaw-2863	203	15	its	its	PRON
taxlaw-2863	203	16	electronic	electronic	ADJ
taxlaw-2863	203	17	business	business	NOUN
taxlaw-2863	203	18	and	and	CCONJ
taxlaw-2863	203	19	emerging	emerge	VERB
taxlaw-2863	203	20	issues	issue	NOUN
taxlaw-2863	203	21	group	group	NOUN
taxlaw-2863	203	22	made	make	VERB
taxlaw-2863	203	23	efforts	effort	NOUN
taxlaw-2863	203	24	to	to	PART
taxlaw-2863	203	25	understand	understand	VERB
taxlaw-2863	203	26	possible	possible	ADJ
taxlaw-2863	203	27	compliance	compliance	NOUN
taxlaw-2863	203	28	issues	issue	NOUN
taxlaw-2863	203	29	inherent	inherent	ADJ
taxlaw-2863	203	30	in	in	ADP
taxlaw-2863	203	31	the	the	DET
taxlaw-2863	203	32	use	use	NOUN
taxlaw-2863	203	33	of	of	ADP
taxlaw-2863	203	34	virtual	virtual	ADJ
taxlaw-2863	203	35	currency.67	currency.67	PROPN
taxlaw-2863	203	36	it	it	PRON
taxlaw-2863	203	37	concluded	conclude	VERB
taxlaw-2863	203	38	that	that	SCONJ
taxlaw-2863	203	39	digital	digital	ADJ
taxlaw-2863	203	40	currency	currency	NOUN
taxlaw-2863	203	41	may	may	AUX
taxlaw-2863	203	42	enable	enable	VERB
taxlaw-2863	203	43	malicious	malicious	ADJ
taxlaw-2863	203	44	users	user	NOUN
taxlaw-2863	203	45	to	to	PART
taxlaw-2863	203	46	underreport	underreport	VERB
taxlaw-2863	203	47	their	their	PRON
taxlaw-2863	203	48	income	income	NOUN
taxlaw-2863	203	49	from	from	ADP
taxlaw-2863	203	50	virtual	virtual	ADJ
taxlaw-2863	203	51	transactions	transaction	NOUN
taxlaw-2863	203	52	.	.	PUNCT
taxlaw-2863	204	1	it	it	PRON
taxlaw-2863	204	2	developed	develop	VERB
taxlaw-2863	204	3	“	"	PUNCT
taxlaw-2863	204	4	a	a	DET
taxlaw-2863	204	5	potential	potential	ADJ
taxlaw-2863	204	6	compliance	compliance	NOUN
taxlaw-2863	204	7	strategy	strategy	NOUN
taxlaw-2863	204	8	”	"	PUNCT
taxlaw-2863	204	9	and	and	CCONJ
taxlaw-2863	204	10	a	a	DET
taxlaw-2863	204	11	plan	plan	NOUN
taxlaw-2863	204	12	of	of	ADP
taxlaw-2863	204	13	action	action	NOUN
taxlaw-2863	204	14	,	,	PUNCT
taxlaw-2863	204	15	both	both	PRON
taxlaw-2863	204	16	of	of	ADP
taxlaw-2863	204	17	which	which	PRON
taxlaw-2863	204	18	necessitated	necessitate	VERB
taxlaw-2863	204	19	further	further	ADJ
taxlaw-2863	204	20	study	study	NOUN
taxlaw-2863	204	21	of	of	ADP
taxlaw-2863	204	22	the	the	DET
taxlaw-2863	204	23	industry	industry	NOUN
taxlaw-2863	204	24	and	and	CCONJ
taxlaw-2863	204	25	compliance	compliance	NOUN
taxlaw-2863	204	26	trends.68	trends.68	NOUN
taxlaw-2863	204	27	the	the	DET
taxlaw-2863	204	28	resourcestrapped	resourcestrappe	VERB
taxlaw-2863	204	29	service	service	NOUN
taxlaw-2863	204	30	ultimately	ultimately	ADV
taxlaw-2863	204	31	dropped	drop	VERB
taxlaw-2863	204	32	the	the	DET
taxlaw-2863	204	33	action	action	NOUN
taxlaw-2863	204	34	plan	plan	NOUN
taxlaw-2863	204	35	in	in	ADP
taxlaw-2863	204	36	favor	favor	NOUN
taxlaw-2863	204	37	of	of	ADP
taxlaw-2863	204	38	“	"	PUNCT
taxlaw-2863	204	39	other	other	ADJ
taxlaw-2863	204	40	higher	high	ADJ
taxlaw-2863	204	41	priority	priority	NOUN
taxlaw-2863	204	42	needs	need	NOUN
taxlaw-2863	204	43	,	,	PUNCT
taxlaw-2863	204	44	”	"	PUNCT
taxlaw-2863	204	45	but	but	CCONJ
taxlaw-2863	204	46	continued	continue	VERB
taxlaw-2863	204	47	to	to	PART
taxlaw-2863	204	48	study	study	VERB
taxlaw-2863	204	49	compliance	compliance	NOUN
taxlaw-2863	204	50	trends.69	trends.69	NOUN
taxlaw-2863	204	51	it	it	PRON
taxlaw-2863	204	52	concluded	conclude	VERB
taxlaw-2863	204	53	that	that	SCONJ
taxlaw-2863	204	54	the	the	DET
taxlaw-2863	204	55	risk	risk	NOUN
taxlaw-2863	204	56	of	of	ADP
taxlaw-2863	204	57	tax	tax	NOUN
taxlaw-2863	204	58	62	62	NUM
taxlaw-2863	204	59	diana	diana	PROPN
taxlaw-2863	204	60	ngo	ngo	PROPN
taxlaw-2863	204	61	,	,	PUNCT
taxlaw-2863	204	62	quadrigacx	quadrigacx	NOUN
taxlaw-2863	204	63	to	to	PART
taxlaw-2863	204	64	become	become	VERB
taxlaw-2863	204	65	world	world	NOUN
taxlaw-2863	204	66	’s	’s	PART
taxlaw-2863	204	67	first	first	ADV
taxlaw-2863	204	68	publicly	publicly	ADV
taxlaw-2863	204	69	traded	trade	VERB
taxlaw-2863	204	70	bitcoin	bitcoin	NOUN
taxlaw-2863	204	71	exchange	exchange	NOUN
taxlaw-2863	204	72	,	,	PUNCT
taxlaw-2863	204	73	cointelegraph	cointelegraph	NOUN
taxlaw-2863	204	74	(	(	PUNCT
taxlaw-2863	204	75	mar	mar	PROPN
taxlaw-2863	204	76	.	.	PROPN
taxlaw-2863	204	77	4	4	NUM
taxlaw-2863	204	78	,	,	PUNCT
taxlaw-2863	204	79	2015	2015	NUM
taxlaw-2863	204	80	)	)	PUNCT
taxlaw-2863	204	81	,	,	PUNCT
taxlaw-2863	204	82	https://cointelegraph.com/news/quadrigacx-to-become-worlds-first-publiclytraded-bitcoin-exchange	https://cointelegraph.com/news/quadrigacx-to-become-worlds-first-publiclytraded-bitcoin-exchange	X
taxlaw-2863	205	1	[	[	X
taxlaw-2863	205	2	http://perma.cc/4t5e-vkg9	http://perma.cc/4t5e-vkg9	X
taxlaw-2863	205	3	]	]	X
taxlaw-2863	205	4	.	.	PUNCT
taxlaw-2863	206	1	63	63	NUM
taxlaw-2863	206	2	michael	michael	PROPN
taxlaw-2863	206	3	j.	j.	PROPN
taxlaw-2863	206	4	casey	casey	PROPN
taxlaw-2863	206	5	,	,	PUNCT
taxlaw-2863	206	6	bitcoin	bitcoin	ADJ
taxlaw-2863	206	7	swaps	swap	NOUN
taxlaw-2863	206	8	exchange	exchange	NOUN
taxlaw-2863	206	9	gets	get	VERB
taxlaw-2863	206	10	public	public	ADJ
taxlaw-2863	206	11	listing	listing	NOUN
taxlaw-2863	206	12	via	via	ADP
taxlaw-2863	206	13	reverse	reverse	ADJ
taxlaw-2863	206	14	merger	merger	NOUN
taxlaw-2863	206	15	,	,	PUNCT
taxlaw-2863	206	16	the	the	DET
taxlaw-2863	206	17	wall	wall	PROPN
taxlaw-2863	206	18	street	street	PROPN
taxlaw-2863	206	19	j.	j.	PROPN
taxlaw-2863	206	20	(	(	PUNCT
taxlaw-2863	206	21	feb	feb	PROPN
taxlaw-2863	206	22	.	.	PROPN
taxlaw-2863	206	23	27	27	NUM
taxlaw-2863	206	24	,	,	PUNCT
taxlaw-2863	206	25	2015	2015	NUM
taxlaw-2863	206	26	,	,	PUNCT
taxlaw-2863	206	27	7:18	7:18	NUM
taxlaw-2863	206	28	pm	pm	NOUN
taxlaw-2863	206	29	)	)	PUNCT
taxlaw-2863	206	30	,	,	PUNCT
taxlaw-2863	206	31	https://blogs.wsj.com/moneybeat/2015/02/27/bitcoin-swaps-exchangegets-public-listing-via-reverse-merger/	https://blogs.wsj.com/moneybeat/2015/02/27/bitcoin-swaps-exchangegets-public-listing-via-reverse-merger/	PROPN
taxlaw-2863	206	32	;	;	PUNCT
taxlaw-2863	206	33	yessi	yessi	PROPN
taxlaw-2863	206	34	bello	bello	PROPN
taxlaw-2863	206	35	perez	perez	PROPN
taxlaw-2863	206	36	,	,	PUNCT
taxlaw-2863	206	37	new	new	PROPN
taxlaw-2863	206	38	york	york	PROPN
taxlaw-2863	206	39	stock	stock	PROPN
taxlaw-2863	206	40	exchange	exchange	PROPN
taxlaw-2863	206	41	launches	launch	VERB
taxlaw-2863	206	42	bitcoin	bitcoin	ADJ
taxlaw-2863	206	43	price	price	NOUN
taxlaw-2863	206	44	index	index	NOUN
taxlaw-2863	206	45	,	,	PUNCT
taxlaw-2863	206	46	coindesk	coindesk	NOUN
taxlaw-2863	206	47	(	(	PUNCT
taxlaw-2863	206	48	may	may	PROPN
taxlaw-2863	206	49	19	19	NUM
taxlaw-2863	206	50	,	,	PUNCT
taxlaw-2863	206	51	2015	2015	NUM
taxlaw-2863	206	52	)	)	PUNCT
taxlaw-2863	206	53	,	,	PUNCT
taxlaw-2863	206	54	https://www.coindesk.com/new-york-stock-exchange-launches-bitcoinprice-index/	https://www.coindesk.com/new-york-stock-exchange-launches-bitcoinprice-index/	PROPN
taxlaw-2863	207	1	[	[	X
taxlaw-2863	207	2	http://perma.cc/se33-rk8f	http://perma.cc/se33-rk8f	NUM
taxlaw-2863	207	3	]	]	X
taxlaw-2863	207	4	.	.	PUNCT
taxlaw-2863	208	1	64	64	NUM
taxlaw-2863	208	2	cade	cade	NOUN
taxlaw-2863	208	3	metz	metz	PROPN
taxlaw-2863	208	4	,	,	PUNCT
taxlaw-2863	208	5	overstock	overstock	VERB
taxlaw-2863	208	6	files	file	NOUN
taxlaw-2863	208	7	to	to	PART
taxlaw-2863	208	8	offer	offer	VERB
taxlaw-2863	208	9	stock	stock	NOUN
taxlaw-2863	208	10	that	that	PRON
taxlaw-2863	208	11	works	work	VERB
taxlaw-2863	208	12	like	like	ADP
taxlaw-2863	208	13	bitcoin	bitcoin	NOUN
taxlaw-2863	208	14	,	,	PUNCT
taxlaw-2863	208	15	wired	wire	VERB
taxlaw-2863	208	16	(	(	PUNCT
taxlaw-2863	208	17	apr	apr	NOUN
taxlaw-2863	208	18	.	.	PROPN
taxlaw-2863	208	19	27	27	NUM
taxlaw-2863	208	20	,	,	PUNCT
taxlaw-2863	208	21	2015	2015	NUM
taxlaw-2863	208	22	)	)	PUNCT
taxlaw-2863	208	23	,	,	PUNCT
taxlaw-2863	208	24	https://www.wired.com/2015/04/overstock-files-offer-stock-works-like-bitcoin/	https://www.wired.com/2015/04/overstock-files-offer-stock-works-like-bitcoin/	NOUN
taxlaw-2863	208	25	[	[	X
taxlaw-2863	208	26	http://perma.cc/c3ww6fdw	http://perma.cc/c3ww6fdw	NOUN
taxlaw-2863	208	27	]	]	PUNCT
taxlaw-2863	208	28	.	.	PUNCT
taxlaw-2863	209	1	65	65	NUM
taxlaw-2863	209	2	chodorow	chodorow	ADJ
taxlaw-2863	209	3	,	,	PUNCT
taxlaw-2863	209	4	supra	supra	PROPN
taxlaw-2863	209	5	note	note	NOUN
taxlaw-2863	209	6	13	13	NUM
taxlaw-2863	209	7	,	,	PUNCT
taxlaw-2863	209	8	at	at	ADP
taxlaw-2863	209	9	379	379	NUM
taxlaw-2863	209	10	(	(	PUNCT
taxlaw-2863	209	11	citing	cite	VERB
taxlaw-2863	209	12	ian	ian	PROPN
taxlaw-2863	209	13	kar	kar	PROPN
taxlaw-2863	209	14	,	,	PUNCT
taxlaw-2863	209	15	goldman	goldman	PROPN
taxlaw-2863	209	16	sachs	sachs	PROPN
taxlaw-2863	209	17	wants	want	VERB
taxlaw-2863	209	18	to	to	PART
taxlaw-2863	209	19	create	create	VERB
taxlaw-2863	209	20	its	its	PRON
taxlaw-2863	209	21	own	own	ADJ
taxlaw-2863	209	22	version	version	NOUN
taxlaw-2863	209	23	of	of	ADP
taxlaw-2863	209	24	bitcoin	bitcoin	NOUN
taxlaw-2863	209	25	,	,	PUNCT
taxlaw-2863	209	26	quartz	quartz	NOUN
taxlaw-2863	209	27	(	(	PUNCT
taxlaw-2863	209	28	dec	dec	PROPN
taxlaw-2863	209	29	.	.	PROPN
taxlaw-2863	209	30	2	2	NUM
taxlaw-2863	209	31	,	,	PUNCT
taxlaw-2863	209	32	2015	2015	NUM
taxlaw-2863	209	33	)	)	PUNCT
taxlaw-2863	209	34	,	,	PUNCT
taxlaw-2863	209	35	https://qz.com/563967/goldman-sachs-wants-to-create-its-own-version-ofbitcoin/	https://qz.com/563967/goldman-sachs-wants-to-create-its-own-version-ofbitcoin/	NOUN
taxlaw-2863	210	1	[	[	X
taxlaw-2863	210	2	http://perma.cc/8hm9-798k	http://perma.cc/8hm9-798k	NOUN
taxlaw-2863	210	3	]	]	PUNCT
taxlaw-2863	210	4	)	)	PUNCT
taxlaw-2863	210	5	;	;	PUNCT
taxlaw-2863	210	6	petrasic	petrasic	NOUN
taxlaw-2863	210	7	&	&	CCONJ
taxlaw-2863	210	8	bornfreund	bornfreund	ADJ
taxlaw-2863	210	9	,	,	PUNCT
taxlaw-2863	210	10	supra	supra	PROPN
taxlaw-2863	210	11	note	note	NOUN
taxlaw-2863	210	12	52	52	NUM
taxlaw-2863	210	13	.	.	PUNCT
taxlaw-2863	211	1	66	66	NUM
taxlaw-2863	211	2	petrasic	petrasic	NOUN
taxlaw-2863	211	3	&	&	CCONJ
taxlaw-2863	211	4	bornfreund	bornfreund	NOUN
taxlaw-2863	211	5	,	,	PUNCT
taxlaw-2863	211	6	supra	supra	PROPN
taxlaw-2863	211	7	note	note	NOUN
taxlaw-2863	211	8	52	52	NUM
taxlaw-2863	211	9	.	.	PUNCT
taxlaw-2863	211	10	67	67	NUM
taxlaw-2863	212	1	u.s	u.s	PROPN
taxlaw-2863	212	2	.	.	PROPN
taxlaw-2863	212	3	gov’t	gov’t	PROPN
taxlaw-2863	212	4	accountability	accountability	NOUN
taxlaw-2863	212	5	office	office	NOUN
taxlaw-2863	212	6	,	,	PUNCT
taxlaw-2863	212	7	gao-13	gao-13	NOUN
taxlaw-2863	212	8	-	-	PUNCT
taxlaw-2863	212	9	516	516	NUM
taxlaw-2863	212	10	,	,	PUNCT
taxlaw-2863	212	11	virtual	virtual	ADJ
taxlaw-2863	212	12	economies	economy	NOUN
taxlaw-2863	212	13	and	and	CCONJ
taxlaw-2863	212	14	currencies	currency	NOUN
taxlaw-2863	212	15	–	–	PUNCT
taxlaw-2863	212	16	additional	additional	ADJ
taxlaw-2863	212	17	irs	irs	PROPN
taxlaw-2863	212	18	guidance	guidance	NOUN
taxlaw-2863	212	19	could	could	AUX
taxlaw-2863	212	20	reduce	reduce	VERB
taxlaw-2863	212	21	tax	tax	NOUN
taxlaw-2863	212	22	compliance	compliance	NOUN
taxlaw-2863	212	23	risks	risk	VERB
taxlaw-2863	212	24	15	15	NUM
taxlaw-2863	212	25	(	(	PUNCT
taxlaw-2863	212	26	2013	2013	NUM
taxlaw-2863	212	27	)	)	PUNCT
taxlaw-2863	213	1	[	[	X
taxlaw-2863	213	2	hereinafter	hereinafter	NOUN
taxlaw-2863	213	3	gao	gao	PROPN
taxlaw-2863	213	4	report	report	PROPN
taxlaw-2863	213	5	]	]	PUNCT
taxlaw-2863	213	6	.	.	PUNCT
taxlaw-2863	214	1	68	68	NUM
taxlaw-2863	215	1	i	i	PRON
taxlaw-2863	215	2	d.	d.	PROPN
taxlaw-2863	215	3	69	69	NUM
taxlaw-2863	216	1	i	i	PRON
taxlaw-2863	216	2	d.	d.	PROPN
taxlaw-2863	216	3	2018	2018	NUM
taxlaw-2863	216	4	]	]	PUNCT
taxlaw-2863	217	1	schrödinger	schrödinger	PROPN
taxlaw-2863	217	2	’s	’s	PART
taxlaw-2863	217	3	currency	currency	NOUN
taxlaw-2863	217	4	239	239	NUM
taxlaw-2863	217	5	evasion	evasion	NOUN
taxlaw-2863	217	6	or	or	CCONJ
taxlaw-2863	217	7	non	non	ADJ
taxlaw-2863	217	8	-	-	NOUN
taxlaw-2863	217	9	compliance	compliance	NOUN
taxlaw-2863	217	10	was	be	AUX
taxlaw-2863	217	11	minimal	minimal	ADJ
taxlaw-2863	217	12	given	give	VERB
taxlaw-2863	217	13	the	the	DET
taxlaw-2863	217	14	very	very	ADV
taxlaw-2863	217	15	few	few	ADJ
taxlaw-2863	217	16	u.s	u.s	PROPN
taxlaw-2863	217	17	.	.	PROPN
taxlaw-2863	217	18	taxpayers	taxpayer	NOUN
taxlaw-2863	217	19	using	use	VERB
taxlaw-2863	217	20	virtual	virtual	ADJ
taxlaw-2863	217	21	currency	currency	NOUN
taxlaw-2863	217	22	at	at	ADP
taxlaw-2863	217	23	that	that	DET
taxlaw-2863	217	24	time.70	time.70	NOUN
taxlaw-2863	217	25	in	in	ADP
taxlaw-2863	217	26	2009	2009	NUM
taxlaw-2863	217	27	—	—	PUNCT
taxlaw-2863	217	28	the	the	DET
taxlaw-2863	217	29	year	year	NOUN
taxlaw-2863	217	30	that	that	PRON
taxlaw-2863	217	31	bitcoin	bitcoin	NOUN
taxlaw-2863	217	32	became	become	VERB
taxlaw-2863	217	33	publicly	publicly	ADV
taxlaw-2863	217	34	available	available	ADJ
taxlaw-2863	217	35	—	—	PUNCT
taxlaw-2863	217	36	the	the	DET
taxlaw-2863	217	37	service	service	NOUN
taxlaw-2863	217	38	first	first	ADV
taxlaw-2863	217	39	published	publish	VERB
taxlaw-2863	217	40	taxpayer	taxpayer	NOUN
taxlaw-2863	217	41	guidance	guidance	NOUN
taxlaw-2863	217	42	concerning	concern	VERB
taxlaw-2863	217	43	the	the	DET
taxlaw-2863	217	44	tax	tax	NOUN
taxlaw-2863	217	45	consequences	consequence	NOUN
taxlaw-2863	217	46	of	of	ADP
taxlaw-2863	217	47	transactions	transaction	NOUN
taxlaw-2863	217	48	in	in	ADP
taxlaw-2863	217	49	virtual	virtual	ADJ
taxlaw-2863	217	50	currency.71	currency.71	NOUN
taxlaw-2863	217	51	the	the	DET
taxlaw-2863	217	52	guidance	guidance	NOUN
taxlaw-2863	217	53	maintains	maintain	VERB
taxlaw-2863	217	54	that	that	SCONJ
taxlaw-2863	217	55	taxpayers	taxpayer	NOUN
taxlaw-2863	217	56	may	may	AUX
taxlaw-2863	217	57	be	be	AUX
taxlaw-2863	217	58	required	require	VERB
taxlaw-2863	217	59	to	to	PART
taxlaw-2863	217	60	report	report	VERB
taxlaw-2863	217	61	gains	gain	NOUN
taxlaw-2863	217	62	from	from	ADP
taxlaw-2863	217	63	transactions	transaction	NOUN
taxlaw-2863	217	64	in	in	ADP
taxlaw-2863	217	65	virtual	virtual	ADJ
taxlaw-2863	217	66	currency	currency	NOUN
taxlaw-2863	217	67	as	as	ADP
taxlaw-2863	217	68	taxable	taxable	ADJ
taxlaw-2863	217	69	income	income	NOUN
taxlaw-2863	217	70	.	.	PUNCT
taxlaw-2863	218	1	it	it	PRON
taxlaw-2863	218	2	equated	equate	VERB
taxlaw-2863	218	3	such	such	ADJ
taxlaw-2863	218	4	transactions	transaction	NOUN
taxlaw-2863	218	5	with	with	ADP
taxlaw-2863	218	6	“	"	PUNCT
taxlaw-2863	218	7	bartering	bartering	ADJ
taxlaw-2863	218	8	,	,	PUNCT
taxlaw-2863	218	9	gambling	gambling	NOUN
taxlaw-2863	218	10	,	,	PUNCT
taxlaw-2863	218	11	business	business	NOUN
taxlaw-2863	218	12	,	,	PUNCT
taxlaw-2863	218	13	and	and	CCONJ
taxlaw-2863	218	14	hobby	hobby	ADJ
taxlaw-2863	218	15	income	income	NOUN
taxlaw-2863	218	16	,	,	PUNCT
taxlaw-2863	218	17	”	"	PUNCT
taxlaw-2863	218	18	and	and	CCONJ
taxlaw-2863	218	19	provided	provide	VERB
taxlaw-2863	218	20	information	information	NOUN
taxlaw-2863	218	21	about	about	ADP
taxlaw-2863	218	22	prior	prior	ADJ
taxlaw-2863	218	23	irs	irs	PROPN
taxlaw-2863	218	24	guidance	guidance	NOUN
taxlaw-2863	218	25	on	on	ADP
taxlaw-2863	218	26	those	those	DET
taxlaw-2863	218	27	issues.72	issues.72	NOUN
taxlaw-2863	218	28	as	as	SCONJ
taxlaw-2863	218	29	bitcoin	bitcoin	NOUN
taxlaw-2863	218	30	gained	gain	VERB
taxlaw-2863	218	31	popularity	popularity	NOUN
taxlaw-2863	218	32	,	,	PUNCT
taxlaw-2863	218	33	the	the	DET
taxlaw-2863	218	34	service	service	NOUN
taxlaw-2863	218	35	’s	’s	PART
taxlaw-2863	218	36	regime	regime	NOUN
taxlaw-2863	218	37	became	become	VERB
taxlaw-2863	218	38	unworkable	unworkable	ADJ
taxlaw-2863	218	39	and	and	CCONJ
taxlaw-2863	218	40	the	the	DET
taxlaw-2863	218	41	government	government	NOUN
taxlaw-2863	218	42	accountability	accountability	NOUN
taxlaw-2863	218	43	office	office	NOUN
taxlaw-2863	218	44	(	(	PUNCT
taxlaw-2863	218	45	gao	gao	PROPN
taxlaw-2863	218	46	)	)	PUNCT
taxlaw-2863	218	47	weighed	weigh	VERB
taxlaw-2863	218	48	in	in	ADV
taxlaw-2863	218	49	.	.	PUNCT
taxlaw-2863	219	1	in	in	ADP
taxlaw-2863	219	2	2013	2013	NUM
taxlaw-2863	219	3	,	,	PUNCT
taxlaw-2863	219	4	it	it	PRON
taxlaw-2863	219	5	issued	issue	VERB
taxlaw-2863	219	6	a	a	DET
taxlaw-2863	219	7	report	report	NOUN
taxlaw-2863	219	8	discussing	discuss	VERB
taxlaw-2863	219	9	the	the	DET
taxlaw-2863	219	10	tax	tax	NOUN
taxlaw-2863	219	11	compliance	compliance	NOUN
taxlaw-2863	219	12	risks	risk	NOUN
taxlaw-2863	219	13	attendant	attendant	ADJ
taxlaw-2863	219	14	with	with	ADP
taxlaw-2863	219	15	virtual	virtual	ADJ
taxlaw-2863	219	16	currencies	currency	NOUN
taxlaw-2863	219	17	,	,	PUNCT
taxlaw-2863	219	18	including	include	VERB
taxlaw-2863	219	19	:	:	PUNCT
taxlaw-2863	219	20	taxpayer	taxpayer	NOUN
taxlaw-2863	219	21	ignorance	ignorance	NOUN
taxlaw-2863	219	22	that	that	SCONJ
taxlaw-2863	219	23	accessions	accession	NOUN
taxlaw-2863	219	24	to	to	ADP
taxlaw-2863	219	25	wealth	wealth	NOUN
taxlaw-2863	219	26	are	be	AUX
taxlaw-2863	219	27	taxable	taxable	ADJ
taxlaw-2863	219	28	,	,	PUNCT
taxlaw-2863	219	29	the	the	DET
taxlaw-2863	219	30	ambiguous	ambiguous	ADJ
taxlaw-2863	219	31	character	character	NOUN
taxlaw-2863	219	32	of	of	ADP
taxlaw-2863	219	33	income	income	NOUN
taxlaw-2863	219	34	or	or	CCONJ
taxlaw-2863	219	35	basis	basis	NOUN
taxlaw-2863	219	36	for	for	ADP
taxlaw-2863	219	37	gains	gain	NOUN
taxlaw-2863	219	38	from	from	ADP
taxlaw-2863	219	39	digital	digital	ADJ
taxlaw-2863	219	40	currency	currency	NOUN
taxlaw-2863	219	41	,	,	PUNCT
taxlaw-2863	219	42	third	third	ADJ
taxlaw-2863	219	43	-	-	PUNCT
taxlaw-2863	219	44	party	party	NOUN
taxlaw-2863	219	45	reporting	reporting	NOUN
taxlaw-2863	219	46	requirements	requirement	NOUN
taxlaw-2863	219	47	,	,	PUNCT
taxlaw-2863	219	48	and	and	CCONJ
taxlaw-2863	219	49	outright	outright	ADJ
taxlaw-2863	219	50	evasion.73	evasion.73	NOUN
taxlaw-2863	219	51	it	it	PRON
taxlaw-2863	219	52	called	call	VERB
taxlaw-2863	219	53	on	on	ADP
taxlaw-2863	219	54	the	the	DET
taxlaw-2863	219	55	service	service	NOUN
taxlaw-2863	219	56	to	to	PART
taxlaw-2863	219	57	issue	issue	VERB
taxlaw-2863	219	58	new	new	ADJ
taxlaw-2863	219	59	,	,	PUNCT
taxlaw-2863	219	60	informal	informal	ADJ
taxlaw-2863	219	61	guidance	guidance	NOUN
taxlaw-2863	219	62	to	to	PART
taxlaw-2863	219	63	address	address	VERB
taxlaw-2863	219	64	the	the	DET
taxlaw-2863	219	65	risks	risk	NOUN
taxlaw-2863	219	66	it	it	PRON
taxlaw-2863	219	67	identified	identify	VERB
taxlaw-2863	219	68	.	.	PUNCT
taxlaw-2863	220	1	the	the	DET
taxlaw-2863	220	2	irs	irs	PROPN
taxlaw-2863	220	3	satisfied	satisfy	VERB
taxlaw-2863	220	4	the	the	DET
taxlaw-2863	220	5	gao	gao	PROPN
taxlaw-2863	220	6	’s	’s	PART
taxlaw-2863	220	7	recommendation	recommendation	NOUN
taxlaw-2863	220	8	the	the	DET
taxlaw-2863	220	9	following	following	ADJ
taxlaw-2863	220	10	year	year	NOUN
taxlaw-2863	220	11	.	.	PUNCT
taxlaw-2863	221	1	in	in	ADP
taxlaw-2863	221	2	notice	notice	NOUN
taxlaw-2863	221	3	2014	2014	NUM
taxlaw-2863	221	4	-	-	SYM
taxlaw-2863	221	5	21	21	NUM
taxlaw-2863	221	6	the	the	DET
taxlaw-2863	221	7	irs	irs	PROPN
taxlaw-2863	221	8	issued	issue	VERB
taxlaw-2863	221	9	its	its	PRON
taxlaw-2863	221	10	public	public	ADJ
taxlaw-2863	221	11	position	position	NOUN
taxlaw-2863	221	12	on	on	ADP
taxlaw-2863	221	13	the	the	DET
taxlaw-2863	221	14	taxation	taxation	NOUN
taxlaw-2863	221	15	of	of	ADP
taxlaw-2863	221	16	any	any	DET
taxlaw-2863	221	17	kind	kind	NOUN
taxlaw-2863	221	18	of	of	ADP
taxlaw-2863	221	19	virtual	virtual	ADJ
taxlaw-2863	221	20	currency	currency	NOUN
taxlaw-2863	221	21	that	that	PRON
taxlaw-2863	221	22	can	can	AUX
taxlaw-2863	221	23	be	be	AUX
taxlaw-2863	221	24	converted	convert	VERB
taxlaw-2863	221	25	into	into	ADP
taxlaw-2863	221	26	cash	cash	NOUN
taxlaw-2863	221	27	.	.	PUNCT
taxlaw-2863	222	1	it	it	PRON
taxlaw-2863	222	2	noted	note	VERB
taxlaw-2863	222	3	that	that	SCONJ
taxlaw-2863	222	4	virtual	virtual	ADJ
taxlaw-2863	222	5	currency	currency	NOUN
taxlaw-2863	222	6	“	"	PUNCT
taxlaw-2863	222	7	does	do	AUX
taxlaw-2863	222	8	not	not	PART
taxlaw-2863	222	9	have	have	VERB
taxlaw-2863	222	10	legal	legal	ADJ
taxlaw-2863	222	11	tender	tender	NOUN
taxlaw-2863	222	12	status	status	NOUN
taxlaw-2863	222	13	in	in	ADP
taxlaw-2863	222	14	any	any	DET
taxlaw-2863	222	15	jurisdiction	jurisdiction	NOUN
taxlaw-2863	222	16	”	"	PUNCT
taxlaw-2863	222	17	in	in	ADP
taxlaw-2863	222	18	spite	spite	NOUN
taxlaw-2863	222	19	of	of	ADP
taxlaw-2863	222	20	its	its	PRON
taxlaw-2863	222	21	similarities	similarity	NOUN
taxlaw-2863	222	22	to	to	ADP
taxlaw-2863	222	23	“	"	PUNCT
taxlaw-2863	222	24	‘	'	PUNCT
taxlaw-2863	222	25	real	real	ADJ
taxlaw-2863	222	26	’	'	PUNCT
taxlaw-2863	222	27	currency	currency	NOUN
taxlaw-2863	222	28	,	,	PUNCT
taxlaw-2863	222	29	”	"	PUNCT
taxlaw-2863	222	30	which	which	PRON
taxlaw-2863	222	31	it	it	PRON
taxlaw-2863	222	32	defines	define	VERB
taxlaw-2863	222	33	as	as	ADP
taxlaw-2863	222	34	“	"	PUNCT
taxlaw-2863	222	35	the	the	DET
taxlaw-2863	222	36	coin	coin	NOUN
taxlaw-2863	222	37	and	and	CCONJ
taxlaw-2863	222	38	paper	paper	NOUN
taxlaw-2863	222	39	money	money	NOUN
taxlaw-2863	222	40	of	of	ADP
taxlaw-2863	222	41	the	the	DET
taxlaw-2863	222	42	united	united	PROPN
taxlaw-2863	222	43	states	states	PROPN
taxlaw-2863	222	44	or	or	CCONJ
taxlaw-2863	222	45	of	of	ADP
taxlaw-2863	222	46	any	any	DET
taxlaw-2863	222	47	other	other	ADJ
taxlaw-2863	222	48	country	country	NOUN
taxlaw-2863	222	49	that	that	PRON
taxlaw-2863	222	50	is	be	AUX
taxlaw-2863	222	51	designated	designate	VERB
taxlaw-2863	222	52	as	as	ADP
taxlaw-2863	222	53	legal	legal	ADJ
taxlaw-2863	222	54	tender	tender	NOUN
taxlaw-2863	222	55	.	.	PUNCT
taxlaw-2863	223	1	”74	”74	PROPN
taxlaw-2863	223	2	accordingly	accordingly	ADV
taxlaw-2863	223	3	,	,	PUNCT
taxlaw-2863	223	4	the	the	DET
taxlaw-2863	223	5	service	service	NOUN
taxlaw-2863	223	6	declined	decline	VERB
taxlaw-2863	223	7	to	to	PART
taxlaw-2863	223	8	treat	treat	VERB
taxlaw-2863	223	9	virtual	virtual	ADJ
taxlaw-2863	223	10	currency	currency	NOUN
taxlaw-2863	223	11	as	as	ADP
taxlaw-2863	223	12	a	a	DET
taxlaw-2863	223	13	foreign	foreign	ADJ
taxlaw-2863	223	14	currency	currency	NOUN
taxlaw-2863	223	15	for	for	ADP
taxlaw-2863	223	16	tax	tax	NOUN
taxlaw-2863	223	17	purposes.75	purposes.75	PROPN
taxlaw-2863	223	18	instead	instead	ADV
taxlaw-2863	223	19	,	,	PUNCT
taxlaw-2863	223	20	it	it	PRON
taxlaw-2863	223	21	would	would	AUX
taxlaw-2863	223	22	be	be	AUX
taxlaw-2863	223	23	treated	treat	VERB
taxlaw-2863	223	24	as	as	ADP
taxlaw-2863	223	25	property.76	property.76	ADJ
taxlaw-2863	223	26	upon	upon	SCONJ
taxlaw-2863	223	27	sale	sale	NOUN
taxlaw-2863	223	28	or	or	CCONJ
taxlaw-2863	223	29	exchange	exchange	NOUN
taxlaw-2863	223	30	of	of	ADP
taxlaw-2863	223	31	virtual	virtual	ADJ
taxlaw-2863	223	32	currency	currency	NOUN
taxlaw-2863	223	33	,	,	PUNCT
taxlaw-2863	223	34	the	the	DET
taxlaw-2863	223	35	“	"	PUNCT
taxlaw-2863	223	36	character	character	NOUN
taxlaw-2863	223	37	of	of	ADP
taxlaw-2863	223	38	the	the	DET
taxlaw-2863	223	39	gain	gain	NOUN
taxlaw-2863	223	40	or	or	CCONJ
taxlaw-2863	223	41	loss	loss	NOUN
taxlaw-2863	223	42	generally	generally	ADV
taxlaw-2863	223	43	depends	depend	VERB
taxlaw-2863	223	44	on	on	ADP
taxlaw-2863	223	45	whether	whether	SCONJ
taxlaw-2863	223	46	the	the	DET
taxlaw-2863	223	47	virtual	virtual	ADJ
taxlaw-2863	223	48	currency	currency	NOUN
taxlaw-2863	223	49	is	be	AUX
taxlaw-2863	223	50	a	a	DET
taxlaw-2863	223	51	capital	capital	NOUN
taxlaw-2863	223	52	asset	asset	NOUN
taxlaw-2863	223	53	in	in	ADP
taxlaw-2863	223	54	the	the	DET
taxlaw-2863	223	55	hands	hand	NOUN
taxlaw-2863	223	56	of	of	ADP
taxlaw-2863	223	57	the	the	DET
taxlaw-2863	223	58	taxpayer	taxpayer	NOUN
taxlaw-2863	223	59	.	.	PUNCT
taxlaw-2863	224	1	”77	”77	NOUN
taxlaw-2863	225	1	this	this	DET
taxlaw-2863	225	2	definition	definition	NOUN
taxlaw-2863	225	3	prevents	prevent	VERB
taxlaw-2863	225	4	whipsaw	whipsaw	NOUN
taxlaw-2863	225	5	wherein	wherein	ADJ
taxlaw-2863	225	6	taxpayers	taxpayer	NOUN
taxlaw-2863	225	7	would	would	AUX
taxlaw-2863	225	8	treat	treat	VERB
taxlaw-2863	225	9	virtual	virtual	ADJ
taxlaw-2863	225	10	currency	currency	NOUN
taxlaw-2863	225	11	like	like	ADP
taxlaw-2863	225	12	an	an	DET
taxlaw-2863	225	13	asset	asset	NOUN
taxlaw-2863	225	14	when	when	SCONJ
taxlaw-2863	225	15	it	it	PRON
taxlaw-2863	225	16	appreciates	appreciate	VERB
taxlaw-2863	225	17	by	by	ADP
taxlaw-2863	225	18	claiming	claim	VERB
taxlaw-2863	225	19	a	a	DET
taxlaw-2863	225	20	capital	capital	NOUN
taxlaw-2863	225	21	gain	gain	NOUN
taxlaw-2863	225	22	,	,	PUNCT
taxlaw-2863	225	23	but	but	CCONJ
taxlaw-2863	225	24	claiming	claim	VERB
taxlaw-2863	225	25	an	an	DET
taxlaw-2863	225	26	ordinary	ordinary	ADJ
taxlaw-2863	225	27	loss	loss	NOUN
taxlaw-2863	225	28	when	when	SCONJ
taxlaw-2863	225	29	it	it	PRON
taxlaw-2863	225	30	depreciates.78	depreciates.78	VERB
taxlaw-2863	225	31	pro	pro	ADJ
taxlaw-2863	225	32	-	-	ADJ
taxlaw-2863	225	33	virtual	virtual	ADJ
taxlaw-2863	225	34	currency	currency	NOUN
taxlaw-2863	225	35	commentators	commentator	NOUN
taxlaw-2863	225	36	balked	balk	VERB
taxlaw-2863	225	37	at	at	ADP
taxlaw-2863	225	38	the	the	DET
taxlaw-2863	225	39	service	service	NOUN
taxlaw-2863	225	40	’s	’s	PART
taxlaw-2863	225	41	stance	stance	NOUN
taxlaw-2863	225	42	.	.	PUNCT
taxlaw-2863	226	1	they	they	PRON
taxlaw-2863	226	2	believed	believe	VERB
taxlaw-2863	226	3	that	that	SCONJ
taxlaw-2863	226	4	taxing	tax	VERB
taxlaw-2863	226	5	the	the	DET
taxlaw-2863	226	6	currency	currency	NOUN
taxlaw-2863	226	7	based	base	VERB
taxlaw-2863	226	8	on	on	ADP
taxlaw-2863	226	9	its	its	PRON
taxlaw-2863	226	10	fair	fair	ADJ
taxlaw-2863	226	11	market	market	NOUN
taxlaw-2863	226	12	value	value	NOUN
taxlaw-2863	226	13	on	on	ADP
taxlaw-2863	226	14	the	the	DET
taxlaw-2863	226	15	date	date	NOUN
taxlaw-2863	226	16	of	of	ADP
taxlaw-2863	226	17	receipt	receipt	NOUN
taxlaw-2863	226	18	destroyed	destroy	VERB
taxlaw-2863	226	19	the	the	DET
taxlaw-2863	226	20	fungibility	fungibility	NOUN
taxlaw-2863	226	21	that	that	PRON
taxlaw-2863	226	22	made	make	VERB
taxlaw-2863	226	23	it	it	PRON
taxlaw-2863	226	24	an	an	DET
taxlaw-2863	226	25	appealing	appealing	ADJ
taxlaw-2863	226	26	alternative	alternative	NOUN
taxlaw-2863	226	27	to	to	ADP
taxlaw-2863	226	28	cash.79	cash.79	NOUN
taxlaw-2863	226	29	in	in	ADP
taxlaw-2863	226	30	addition	addition	NOUN
taxlaw-2863	226	31	,	,	PUNCT
taxlaw-2863	226	32	suddenly	suddenly	ADV
taxlaw-2863	226	33	virtual	virtual	ADJ
taxlaw-2863	226	34	70	70	NUM
taxlaw-2863	227	1	i	i	PRON
taxlaw-2863	227	2	d.	d.	PROPN
taxlaw-2863	227	3	71	71	NUM
taxlaw-2863	227	4	i	i	PROPN
taxlaw-2863	227	5	d.	d.	PROPN
taxlaw-2863	227	6	;	;	PUNCT
taxlaw-2863	227	7	internal	internal	PROPN
taxlaw-2863	227	8	revenue	revenue	NOUN
taxlaw-2863	227	9	service	service	NOUN
taxlaw-2863	227	10	,	,	PUNCT
taxlaw-2863	227	11	tax	tax	NOUN
taxlaw-2863	227	12	consequences	consequence	NOUN
taxlaw-2863	227	13	of	of	ADP
taxlaw-2863	227	14	virtual	virtual	ADJ
taxlaw-2863	227	15	world	world	NOUN
taxlaw-2863	227	16	transactions	transaction	NOUN
taxlaw-2863	227	17	,	,	PUNCT
taxlaw-2863	227	18	https://www.irs.gov/businesses/small-businesses-self-employed/tax-consequences-of-virtual-worldtransactions	https://www.irs.gov/businesses/small-businesses-self-employed/tax-consequences-of-virtual-worldtransaction	NOUN
taxlaw-2863	228	1	[	[	X
taxlaw-2863	228	2	https://perma.cc/7fcc-x453	https://perma.cc/7fcc-x453	X
taxlaw-2863	228	3	]	]	X
taxlaw-2863	228	4	(	(	PUNCT
taxlaw-2863	228	5	last	last	ADJ
taxlaw-2863	228	6	updated	update	VERB
taxlaw-2863	228	7	mar	mar	PROPN
taxlaw-2863	228	8	.	.	PROPN
taxlaw-2863	228	9	21	21	NUM
taxlaw-2863	228	10	,	,	PUNCT
taxlaw-2863	228	11	2018	2018	NUM
taxlaw-2863	228	12	)	)	PUNCT
taxlaw-2863	228	13	.	.	PUNCT
taxlaw-2863	229	1	72	72	NUM
taxlaw-2863	229	2	gao	gao	PROPN
taxlaw-2863	229	3	report	report	NOUN
taxlaw-2863	229	4	,	,	PUNCT
taxlaw-2863	229	5	supra	supra	PROPN
taxlaw-2863	229	6	note	note	PROPN
taxlaw-2863	229	7	67	67	NUM
taxlaw-2863	229	8	,	,	PUNCT
taxlaw-2863	229	9	at	at	ADP
taxlaw-2863	229	10	15	15	NUM
taxlaw-2863	229	11	.	.	PUNCT
taxlaw-2863	229	12	73	73	NUM
taxlaw-2863	230	1	i	i	PRON
taxlaw-2863	230	2	d.	d.	PROPN
taxlaw-2863	230	3	at	at	ADP
taxlaw-2863	230	4	12	12	NUM
taxlaw-2863	230	5	-	-	SYM
taxlaw-2863	230	6	15	15	NUM
taxlaw-2863	230	7	.	.	NOUN
taxlaw-2863	231	1	74	74	NUM
taxlaw-2863	231	2	i.r.s	i.r.	NOUN
taxlaw-2863	231	3	.	.	PUNCT
taxlaw-2863	232	1	notice	notice	VERB
taxlaw-2863	232	2	2014	2014	NUM
taxlaw-2863	232	3	-	-	SYM
taxlaw-2863	232	4	21	21	NUM
taxlaw-2863	232	5	,	,	PUNCT
taxlaw-2863	232	6	supra	supra	NOUN
taxlaw-2863	232	7	note	note	NOUN
taxlaw-2863	232	8	4	4	NUM
taxlaw-2863	232	9	,	,	PUNCT
taxlaw-2863	232	10	at	at	ADP
taxlaw-2863	232	11	938	938	NUM
taxlaw-2863	232	12	.	.	PUNCT
taxlaw-2863	233	1	75	75	NUM
taxlaw-2863	234	1	but	but	CCONJ
taxlaw-2863	234	2	see	see	VERB
taxlaw-2863	234	3	u.s	u.s	PROPN
taxlaw-2863	234	4	.	.	PROPN
taxlaw-2863	234	5	dep’t	dep’t	NOUN
taxlaw-2863	234	6	of	of	ADP
taxlaw-2863	234	7	treasury	treasury	PROPN
taxlaw-2863	234	8	fin	fin	PROPN
taxlaw-2863	234	9	.	.	PUNCT
taxlaw-2863	235	1	crimes	crime	NOUN
taxlaw-2863	235	2	enforcement	enforcement	NOUN
taxlaw-2863	235	3	network	network	NOUN
taxlaw-2863	235	4	,	,	PUNCT
taxlaw-2863	235	5	fin-2013	fin-2013	NOUN
taxlaw-2863	235	6	-	-	PUNCT
taxlaw-2863	235	7	g001	g001	PROPN
taxlaw-2863	235	8	,	,	PUNCT
taxlaw-2863	235	9	application	application	NOUN
taxlaw-2863	235	10	of	of	ADP
taxlaw-2863	235	11	fincen	fincen	PROPN
taxlaw-2863	235	12	’s	’s	PART
taxlaw-2863	235	13	regulations	regulation	NOUN
taxlaw-2863	235	14	to	to	ADP
taxlaw-2863	235	15	persons	person	NOUN
taxlaw-2863	235	16	administering	administer	VERB
taxlaw-2863	235	17	,	,	PUNCT
taxlaw-2863	235	18	exchanging	exchange	VERB
taxlaw-2863	235	19	,	,	PUNCT
taxlaw-2863	235	20	or	or	CCONJ
taxlaw-2863	235	21	using	use	VERB
taxlaw-2863	235	22	virtual	virtual	ADJ
taxlaw-2863	235	23	currencies	currency	NOUN
taxlaw-2863	235	24	(	(	PUNCT
taxlaw-2863	235	25	mar	mar	PROPN
taxlaw-2863	235	26	.	.	PROPN
taxlaw-2863	235	27	18	18	NUM
taxlaw-2863	235	28	,	,	PUNCT
taxlaw-2863	235	29	2013	2013	NUM
taxlaw-2863	235	30	)	)	PUNCT
taxlaw-2863	235	31	,	,	PUNCT
taxlaw-2863	235	32	https://www.fincen.gov/sites/default/files/shared/fin-2013-g001.pdf	https://www.fincen.gov/sites/default/files/shared/fin-2013-g001.pdf	PROPN
taxlaw-2863	235	33	[	[	X
taxlaw-2863	235	34	http://perma.cc/jnz9-zr77	http://perma.cc/jnz9-zr77	X
taxlaw-2863	235	35	]	]	X
taxlaw-2863	235	36	(	(	PUNCT
taxlaw-2863	235	37	classifying	classify	VERB
taxlaw-2863	235	38	virtual	virtual	ADJ
taxlaw-2863	235	39	currency	currency	NOUN
taxlaw-2863	235	40	as	as	ADP
taxlaw-2863	235	41	a	a	DET
taxlaw-2863	235	42	currency	currency	NOUN
taxlaw-2863	235	43	)	)	PUNCT
taxlaw-2863	235	44	;	;	PUNCT
taxlaw-2863	235	45	cook	cook	VERB
taxlaw-2863	235	46	,	,	PUNCT
taxlaw-2863	235	47	supra	supra	PROPN
taxlaw-2863	235	48	note	note	PROPN
taxlaw-2863	235	49	21	21	NUM
taxlaw-2863	235	50	,	,	PUNCT
taxlaw-2863	235	51	at	at	ADP
taxlaw-2863	235	52	545	545	NUM
taxlaw-2863	235	53	.	.	PUNCT
taxlaw-2863	236	1	76	76	NUM
taxlaw-2863	236	2	i.r.s	i.r.	NOUN
taxlaw-2863	236	3	.	.	PUNCT
taxlaw-2863	237	1	notice	notice	VERB
taxlaw-2863	237	2	2014	2014	NUM
taxlaw-2863	237	3	-	-	SYM
taxlaw-2863	237	4	21	21	NUM
taxlaw-2863	237	5	,	,	PUNCT
taxlaw-2863	237	6	supra	supra	NOUN
taxlaw-2863	237	7	note	note	NOUN
taxlaw-2863	237	8	4	4	NUM
taxlaw-2863	237	9	,	,	PUNCT
taxlaw-2863	237	10	at	at	ADP
taxlaw-2863	237	11	938	938	NUM
taxlaw-2863	237	12	.	.	PUNCT
taxlaw-2863	238	1	77	77	NUM
taxlaw-2863	239	1	i	i	PRON
taxlaw-2863	239	2	d.	d.	PROPN
taxlaw-2863	239	3	at	at	ADP
taxlaw-2863	239	4	939	939	NUM
taxlaw-2863	239	5	.	.	PUNCT
taxlaw-2863	240	1	78	78	NUM
taxlaw-2863	240	2	victor	victor	NOUN
taxlaw-2863	240	3	fleischer	fleischer	NOUN
taxlaw-2863	240	4	,	,	PUNCT
taxlaw-2863	240	5	taxes	taxis	NOUN
taxlaw-2863	240	6	wo	will	AUX
taxlaw-2863	240	7	n’t	not	PART
taxlaw-2863	240	8	kill	kill	VERB
taxlaw-2863	240	9	bitcoin	bitcoin	NOUN
taxlaw-2863	240	10	,	,	PUNCT
taxlaw-2863	240	11	but	but	CCONJ
taxlaw-2863	240	12	tax	tax	NOUN
taxlaw-2863	240	13	reporting	reporting	NOUN
taxlaw-2863	240	14	might	might	AUX
taxlaw-2863	240	15	,	,	PUNCT
taxlaw-2863	240	16	n.y	n.y	PROPN
taxlaw-2863	240	17	.	.	PROPN
taxlaw-2863	240	18	times	times	PROPN
taxlaw-2863	240	19	dealbook	dealbook	PROPN
taxlaw-2863	240	20	(	(	PUNCT
taxlaw-2863	240	21	mar	mar	PROPN
taxlaw-2863	240	22	.	.	PROPN
taxlaw-2863	240	23	26	26	NUM
taxlaw-2863	240	24	,	,	PUNCT
taxlaw-2863	240	25	2014	2014	NUM
taxlaw-2863	240	26	)	)	PUNCT
taxlaw-2863	240	27	,	,	PUNCT
taxlaw-2863	240	28	https://nyti.ms/2kpf8uf	https://nyti.ms/2kpf8uf	PROPN
taxlaw-2863	241	1	[	[	X
taxlaw-2863	241	2	https://perma.cc/eaq8-dfms	https://perma.cc/eaq8-dfms	PROPN
taxlaw-2863	241	3	]	]	PUNCT
taxlaw-2863	241	4	.	.	PUNCT
taxlaw-2863	242	1	79	79	NUM
taxlaw-2863	242	2	chodorow	chodorow	NOUN
taxlaw-2863	242	3	,	,	PUNCT
taxlaw-2863	242	4	supra	supra	PROPN
taxlaw-2863	242	5	note	note	NOUN
taxlaw-2863	242	6	13	13	NUM
taxlaw-2863	242	7	,	,	PUNCT
taxlaw-2863	242	8	at	at	ADP
taxlaw-2863	242	9	380	380	NUM
taxlaw-2863	242	10	.	.	PUNCT
taxlaw-2863	243	1	under	under	ADP
taxlaw-2863	243	2	a	a	DET
taxlaw-2863	243	3	capital	capital	NOUN
taxlaw-2863	243	4	gains	gain	NOUN
taxlaw-2863	243	5	tax	tax	NOUN
taxlaw-2863	243	6	,	,	PUNCT
taxlaw-2863	243	7	users	user	NOUN
taxlaw-2863	243	8	must	must	AUX
taxlaw-2863	243	9	record	record	VERB
taxlaw-2863	243	10	when	when	SCONJ
taxlaw-2863	243	11	different	different	ADJ
taxlaw-2863	243	12	coins	coin	NOUN
taxlaw-2863	243	13	were	be	AUX
taxlaw-2863	243	14	acquired	acquire	VERB
taxlaw-2863	243	15	in	in	ADP
taxlaw-2863	243	16	order	order	NOUN
taxlaw-2863	243	17	to	to	PART
taxlaw-2863	243	18	determine	determine	VERB
taxlaw-2863	243	19	whether	whether	SCONJ
taxlaw-2863	243	20	its	its	PRON
taxlaw-2863	243	21	basis	basis	NOUN
taxlaw-2863	243	22	made	make	VERB
taxlaw-2863	243	23	the	the	DET
taxlaw-2863	243	24	new	new	ADJ
taxlaw-2863	243	25	transaction	transaction	NOUN
taxlaw-2863	243	26	tax	tax	NOUN
taxlaw-2863	243	27	-	-	PUNCT
taxlaw-2863	243	28	efficient	efficient	ADJ
taxlaw-2863	243	29	.	.	PUNCT
taxlaw-2863	244	1	if	if	SCONJ
taxlaw-2863	244	2	the	the	DET
taxlaw-2863	244	3	fair	fair	ADJ
taxlaw-2863	244	4	market	market	NOUN
taxlaw-2863	244	5	value	value	NOUN
taxlaw-2863	244	6	of	of	ADP
taxlaw-2863	244	7	the	the	DET
taxlaw-2863	244	8	goods	good	NOUN
taxlaw-2863	244	9	,	,	PUNCT
taxlaw-2863	244	10	services	service	NOUN
taxlaw-2863	244	11	,	,	PUNCT
taxlaw-2863	244	12	or	or	CCONJ
taxlaw-2863	244	13	face	face	NOUN
taxlaw-2863	244	14	value	value	NOUN
taxlaw-2863	244	15	of	of	ADP
taxlaw-2863	244	16	cash	cash	NOUN
taxlaw-2863	244	17	exchanged	exchange	VERB
taxlaw-2863	244	18	for	for	ADP
taxlaw-2863	244	19	virtual	virtual	ADJ
taxlaw-2863	244	20	currency	currency	NOUN
taxlaw-2863	244	21	exceeds	exceed	VERB
taxlaw-2863	244	22	the	the	DET
taxlaw-2863	244	23	coin	coin	NOUN
taxlaw-2863	244	24	’s	’s	PART
taxlaw-2863	244	25	basis	basis	NOUN
taxlaw-2863	244	26	in	in	ADP
taxlaw-2863	244	27	the	the	DET
taxlaw-2863	244	28	transferor	transferor	NOUN
taxlaw-2863	244	29	’s	’s	PART
taxlaw-2863	244	30	hands	hand	NOUN
taxlaw-2863	244	31	,	,	PUNCT
taxlaw-2863	244	32	the	the	DET
taxlaw-2863	244	33	transferor	transferor	NOUN
taxlaw-2863	244	34	has	have	VERB
taxlaw-2863	244	35	taxable	taxable	ADJ
taxlaw-2863	244	36	gain	gain	NOUN
taxlaw-2863	244	37	.	.	PUNCT
taxlaw-2863	245	1	if	if	SCONJ
taxlaw-2863	245	2	the	the	DET
taxlaw-2863	245	3	basis	basis	NOUN
taxlaw-2863	245	4	exceeds	exceed	VERB
taxlaw-2863	245	5	the	the	DET
taxlaw-2863	245	6	fair	fair	ADJ
taxlaw-2863	245	7	market	market	NOUN
taxlaw-2863	245	8	value	value	NOUN
taxlaw-2863	245	9	,	,	PUNCT
taxlaw-2863	245	10	the	the	DET
taxlaw-2863	245	11	transferor	transferor	NOUN
taxlaw-2863	245	12	has	have	VERB
taxlaw-2863	245	13	a	a	DET
taxlaw-2863	245	14	loss	loss	NOUN
taxlaw-2863	245	15	.	.	PUNCT
taxlaw-2863	246	1	under	under	ADP
taxlaw-2863	246	2	the	the	DET
taxlaw-2863	246	3	service	service	NOUN
taxlaw-2863	246	4	’s	’s	PART
taxlaw-2863	246	5	rule	rule	NOUN
taxlaw-2863	246	6	,	,	PUNCT
taxlaw-2863	246	7	a	a	DET
taxlaw-2863	246	8	transferor	transferor	NOUN
taxlaw-2863	246	9	would	would	AUX
taxlaw-2863	246	10	be	be	AUX
taxlaw-2863	246	11	incentivized	incentivize	VERB
taxlaw-2863	246	12	to	to	PART
taxlaw-2863	246	13	exchange	exchange	VERB
taxlaw-2863	246	14	high	high	ADJ
taxlaw-2863	246	15	basis	basis	NOUN
taxlaw-2863	246	16	coins	coin	NOUN
taxlaw-2863	246	17	in	in	ADP
taxlaw-2863	246	18	order	order	NOUN
taxlaw-2863	246	19	to	to	PART
taxlaw-2863	246	20	minimize	minimize	VERB
taxlaw-2863	246	21	the	the	DET
taxlaw-2863	246	22	taxable	taxable	ADJ
taxlaw-2863	246	23	gain	gain	NOUN
taxlaw-2863	246	24	or	or	CCONJ
taxlaw-2863	246	25	maximize	maximize	VERB
taxlaw-2863	246	26	the	the	DET
taxlaw-2863	246	27	deductible	deductible	ADJ
taxlaw-2863	246	28	loss	loss	NOUN
taxlaw-2863	246	29	,	,	PUNCT
taxlaw-2863	246	30	thereby	thereby	ADV
taxlaw-2863	246	31	reducing	reduce	VERB
taxlaw-2863	246	32	their	their	PRON
taxlaw-2863	246	33	taxable	taxable	ADJ
taxlaw-2863	246	34	240	240	NUM
taxlaw-2863	246	35	columbia	columbia	PROPN
taxlaw-2863	246	36	journal	journal	NOUN
taxlaw-2863	246	37	of	of	ADP
taxlaw-2863	246	38	tax	tax	NOUN
taxlaw-2863	246	39	law	law	NOUN
taxlaw-2863	246	40	[	[	X
taxlaw-2863	246	41	vol.9:229	vol.9:229	NOUN
taxlaw-2863	246	42	currency	currency	NOUN
taxlaw-2863	246	43	users	user	NOUN
taxlaw-2863	246	44	could	could	AUX
taxlaw-2863	246	45	be	be	AUX
taxlaw-2863	246	46	subject	subject	ADJ
taxlaw-2863	246	47	to	to	ADP
taxlaw-2863	246	48	tax	tax	NOUN
taxlaw-2863	246	49	every	every	DET
taxlaw-2863	246	50	time	time	NOUN
taxlaw-2863	246	51	they	they	PRON
taxlaw-2863	246	52	conducted	conduct	VERB
taxlaw-2863	246	53	a	a	DET
taxlaw-2863	246	54	transaction	transaction	NOUN
taxlaw-2863	246	55	.	.	PUNCT
taxlaw-2863	247	1	because	because	SCONJ
taxlaw-2863	247	2	of	of	ADP
taxlaw-2863	247	3	the	the	DET
taxlaw-2863	247	4	potential	potential	ADJ
taxlaw-2863	247	5	tax	tax	NOUN
taxlaw-2863	247	6	consequences	consequence	NOUN
taxlaw-2863	247	7	of	of	ADP
taxlaw-2863	247	8	inattentive	inattentive	ADJ
taxlaw-2863	247	9	virtual	virtual	ADJ
taxlaw-2863	247	10	currency	currency	NOUN
taxlaw-2863	247	11	usage	usage	NOUN
taxlaw-2863	247	12	,	,	PUNCT
taxlaw-2863	247	13	virtual	virtual	ADJ
taxlaw-2863	247	14	currency	currency	NOUN
taxlaw-2863	247	15	would	would	AUX
taxlaw-2863	247	16	lose	lose	VERB
taxlaw-2863	247	17	its	its	PRON
taxlaw-2863	247	18	appeal	appeal	NOUN
taxlaw-2863	247	19	to	to	ADP
taxlaw-2863	247	20	taxpayers.80	taxpayers.80	ADV
taxlaw-2863	247	21	more	more	ADV
taxlaw-2863	247	22	optimistic	optimistic	ADJ
taxlaw-2863	247	23	commentators	commentator	NOUN
taxlaw-2863	247	24	view	view	VERB
taxlaw-2863	247	25	this	this	DET
taxlaw-2863	247	26	preference	preference	NOUN
taxlaw-2863	247	27	as	as	ADP
taxlaw-2863	247	28	a	a	DET
taxlaw-2863	247	29	business	business	NOUN
taxlaw-2863	247	30	opportunity	opportunity	NOUN
taxlaw-2863	247	31	:	:	PUNCT
taxlaw-2863	247	32	“	"	PUNCT
taxlaw-2863	247	33	developers	developer	NOUN
taxlaw-2863	247	34	may	may	AUX
taxlaw-2863	247	35	provide	provide	VERB
taxlaw-2863	247	36	‘	'	PUNCT
taxlaw-2863	247	37	instant	instant	ADJ
taxlaw-2863	247	38	conversion	conversion	NOUN
taxlaw-2863	247	39	’	'	PUNCT
taxlaw-2863	247	40	tools	tool	NOUN
taxlaw-2863	247	41	,	,	PUNCT
taxlaw-2863	247	42	which	which	PRON
taxlaw-2863	247	43	would	would	AUX
taxlaw-2863	247	44	enable	enable	VERB
taxlaw-2863	247	45	a	a	DET
taxlaw-2863	247	46	person	person	NOUN
taxlaw-2863	247	47	to	to	PART
taxlaw-2863	247	48	buy	buy	VERB
taxlaw-2863	247	49	bitcoins	bitcoin	NOUN
taxlaw-2863	247	50	at	at	ADP
taxlaw-2863	247	51	the	the	DET
taxlaw-2863	247	52	moment	moment	NOUN
taxlaw-2863	247	53	needed	need	VERB
taxlaw-2863	247	54	for	for	ADP
taxlaw-2863	247	55	a	a	DET
taxlaw-2863	247	56	transaction	transaction	NOUN
taxlaw-2863	247	57	;	;	PUNCT
taxlaw-2863	247	58	thus	thus	ADV
taxlaw-2863	247	59	effectively	effectively	ADV
taxlaw-2863	247	60	eliminating	eliminate	VERB
taxlaw-2863	247	61	taxable	taxable	ADJ
taxlaw-2863	247	62	gain	gain	NOUN
taxlaw-2863	247	63	or	or	CCONJ
taxlaw-2863	247	64	loss	loss	NOUN
taxlaw-2863	247	65	.	.	PUNCT
taxlaw-2863	248	1	”81	”81	NOUN
taxlaw-2863	248	2	6	6	NUM
taxlaw-2863	248	3	.	.	PUNCT
taxlaw-2863	249	1	regulators	regulator	NOUN
taxlaw-2863	249	2	’	'	PUNCT
taxlaw-2863	249	3	characterization	characterization	NOUN
taxlaw-2863	249	4	of	of	ADP
taxlaw-2863	249	5	virtual	virtual	ADJ
taxlaw-2863	249	6	currency	currency	NOUN
taxlaw-2863	249	7	the	the	DET
taxlaw-2863	249	8	service	service	NOUN
taxlaw-2863	249	9	’s	’s	PART
taxlaw-2863	249	10	position	position	NOUN
taxlaw-2863	249	11	that	that	SCONJ
taxlaw-2863	249	12	virtual	virtual	ADJ
taxlaw-2863	249	13	currency	currency	NOUN
taxlaw-2863	249	14	is	be	AUX
taxlaw-2863	249	15	treated	treat	VERB
taxlaw-2863	249	16	as	as	ADP
taxlaw-2863	249	17	property	property	NOUN
taxlaw-2863	249	18	is	be	AUX
taxlaw-2863	249	19	inconsistent	inconsistent	ADJ
taxlaw-2863	249	20	with	with	SCONJ
taxlaw-2863	249	21	the	the	DET
taxlaw-2863	249	22	stance	stance	NOUN
taxlaw-2863	249	23	taken	take	VERB
taxlaw-2863	249	24	by	by	ADP
taxlaw-2863	249	25	other	other	ADJ
taxlaw-2863	249	26	regulators	regulator	NOUN
taxlaw-2863	249	27	or	or	CCONJ
taxlaw-2863	249	28	judicial	judicial	ADJ
taxlaw-2863	249	29	authorities	authority	NOUN
taxlaw-2863	249	30	,	,	PUNCT
taxlaw-2863	249	31	which	which	PRON
taxlaw-2863	249	32	have	have	AUX
taxlaw-2863	249	33	characterized	characterize	VERB
taxlaw-2863	249	34	virtual	virtual	ADJ
taxlaw-2863	249	35	currency	currency	NOUN
taxlaw-2863	249	36	as	as	ADP
taxlaw-2863	249	37	cash,82	cash,82	NOUN
taxlaw-2863	249	38	a	a	DET
taxlaw-2863	249	39	commodity,83	commodity,83	NOUN
taxlaw-2863	249	40	or	or	CCONJ
taxlaw-2863	249	41	a	a	DET
taxlaw-2863	249	42	security.84	security.84	NOUN
taxlaw-2863	249	43	its	its	PRON
taxlaw-2863	249	44	fragmented	fragmented	ADJ
taxlaw-2863	249	45	regulatory	regulatory	ADJ
taxlaw-2863	249	46	state	state	NOUN
taxlaw-2863	249	47	stems	stem	VERB
taxlaw-2863	249	48	from	from	ADP
taxlaw-2863	249	49	agencies	agency	NOUN
taxlaw-2863	249	50	’	'	PUNCT
taxlaw-2863	249	51	eagerness	eagerness	NOUN
taxlaw-2863	249	52	to	to	PART
taxlaw-2863	249	53	regulate	regulate	VERB
taxlaw-2863	249	54	this	this	DET
taxlaw-2863	249	55	complex	complex	ADJ
taxlaw-2863	249	56	,	,	PUNCT
taxlaw-2863	249	57	dynamic	dynamic	ADJ
taxlaw-2863	249	58	,	,	PUNCT
taxlaw-2863	249	59	and	and	CCONJ
taxlaw-2863	249	60	unfamiliar	unfamiliar	ADJ
taxlaw-2863	249	61	creature	creature	NOUN
taxlaw-2863	249	62	“	"	PUNCT
taxlaw-2863	249	63	through	through	ADP
taxlaw-2863	249	64	the	the	DET
taxlaw-2863	249	65	prism	prism	NOUN
taxlaw-2863	249	66	of	of	ADP
taxlaw-2863	249	67	what	what	PRON
taxlaw-2863	249	68	they	they	PRON
taxlaw-2863	249	69	understand	understand	VERB
taxlaw-2863	249	70	,	,	PUNCT
taxlaw-2863	249	71	”	"	PUNCT
taxlaw-2863	249	72	according	accord	VERB
taxlaw-2863	249	73	to	to	ADP
taxlaw-2863	249	74	edmund	edmund	PROPN
taxlaw-2863	249	75	moy	moy	PROPN
taxlaw-2863	249	76	,	,	PUNCT
taxlaw-2863	249	77	former	former	ADJ
taxlaw-2863	249	78	director	director	NOUN
taxlaw-2863	249	79	of	of	ADP
taxlaw-2863	249	80	the	the	DET
taxlaw-2863	249	81	u.s	u.s	PROPN
taxlaw-2863	249	82	.	.	PROPN
taxlaw-2863	249	83	mint.85	mint.85	PROPN
taxlaw-2863	249	84	moy	moy	PROPN
taxlaw-2863	249	85	explains	explain	VERB
taxlaw-2863	249	86	that	that	SCONJ
taxlaw-2863	249	87	:	:	PUNCT
taxlaw-2863	249	88	every	every	DET
taxlaw-2863	249	89	agency	agency	NOUN
taxlaw-2863	249	90	has	have	VERB
taxlaw-2863	249	91	to	to	PART
taxlaw-2863	249	92	look	look	VERB
taxlaw-2863	249	93	at	at	ADP
taxlaw-2863	249	94	bitcoin	bitcoin	NOUN
taxlaw-2863	249	95	from	from	ADP
taxlaw-2863	249	96	the	the	DET
taxlaw-2863	249	97	perspective	perspective	NOUN
taxlaw-2863	249	98	of	of	ADP
taxlaw-2863	249	99	what	what	PRON
taxlaw-2863	249	100	their	their	PRON
taxlaw-2863	249	101	agency	agency	NOUN
taxlaw-2863	249	102	does	do	AUX
taxlaw-2863	249	103	.	.	PUNCT
taxlaw-2863	250	1	so	so	ADV
taxlaw-2863	250	2	the	the	DET
taxlaw-2863	250	3	commodities	commodity	NOUN
taxlaw-2863	250	4	futures	futures	PROPN
taxlaw-2863	250	5	trading	trading	NOUN
taxlaw-2863	250	6	commission	commission	NOUN
taxlaw-2863	250	7	looks	look	VERB
taxlaw-2863	250	8	at	at	ADP
taxlaw-2863	250	9	bitcoin	bitcoin	NOUN
taxlaw-2863	250	10	as	as	ADP
taxlaw-2863	250	11	a	a	DET
taxlaw-2863	250	12	commodity	commodity	NOUN
taxlaw-2863	250	13	,	,	PUNCT
taxlaw-2863	250	14	because	because	SCONJ
taxlaw-2863	250	15	it	it	PRON
taxlaw-2863	250	16	complies	comply	VERB
taxlaw-2863	250	17	with	with	ADP
taxlaw-2863	250	18	all	all	DET
taxlaw-2863	250	19	the	the	DET
taxlaw-2863	250	20	issues	issue	NOUN
taxlaw-2863	250	21	that	that	PRON
taxlaw-2863	250	22	commodities	commodity	NOUN
taxlaw-2863	250	23	applies	apply	VERB
taxlaw-2863	250	24	with	with	ADP
taxlaw-2863	250	25	.	.	PUNCT
taxlaw-2863	251	1	the	the	DET
taxlaw-2863	251	2	federal	federal	PROPN
taxlaw-2863	251	3	trade	trade	PROPN
taxlaw-2863	251	4	commission	commission	PROPN
taxlaw-2863	251	5	looks	look	VERB
taxlaw-2863	251	6	at	at	ADP
taxlaw-2863	251	7	this	this	PRON
taxlaw-2863	251	8	as	as	ADP
taxlaw-2863	251	9	a	a	DET
taxlaw-2863	251	10	bartering	bartering	ADJ
taxlaw-2863	251	11	issue	issue	NOUN
taxlaw-2863	251	12	,	,	PUNCT
taxlaw-2863	251	13	as	as	ADP
taxlaw-2863	251	14	a	a	DET
taxlaw-2863	251	15	trading	trading	NOUN
taxlaw-2863	251	16	issue	issue	NOUN
taxlaw-2863	251	17	;	;	PUNCT
taxlaw-2863	251	18	the	the	DET
taxlaw-2863	251	19	fec	fec	PROPN
taxlaw-2863	251	20	looks	look	VERB
taxlaw-2863	251	21	at	at	ADP
taxlaw-2863	251	22	it	it	PRON
taxlaw-2863	251	23	from	from	ADP
taxlaw-2863	251	24	an	an	DET
taxlaw-2863	251	25	investment	investment	NOUN
taxlaw-2863	251	26	perspective	perspective	NOUN
taxlaw-2863	251	27	;	;	PUNCT
taxlaw-2863	251	28	the	the	DET
taxlaw-2863	251	29	irs	irs	PROPN
taxlaw-2863	251	30	looks	look	VERB
taxlaw-2863	251	31	at	at	ADP
taxlaw-2863	251	32	it	it	PRON
taxlaw-2863	251	33	as	as	ADP
taxlaw-2863	251	34	a	a	DET
taxlaw-2863	251	35	taxable	taxable	ADJ
taxlaw-2863	251	36	event.86	event.86	NOUN
taxlaw-2863	251	37	income	income	NOUN
taxlaw-2863	251	38	.	.	PUNCT
taxlaw-2863	252	1	this	this	PRON
taxlaw-2863	252	2	is	be	AUX
taxlaw-2863	252	3	starkly	starkly	ADV
taxlaw-2863	252	4	different	different	ADJ
taxlaw-2863	252	5	from	from	ADP
taxlaw-2863	252	6	cash	cash	NOUN
taxlaw-2863	252	7	,	,	PUNCT
taxlaw-2863	252	8	where	where	SCONJ
taxlaw-2863	252	9	every	every	DET
taxlaw-2863	252	10	bill	bill	NOUN
taxlaw-2863	252	11	has	have	VERB
taxlaw-2863	252	12	an	an	DET
taxlaw-2863	252	13	unchanging	unchanging	ADJ
taxlaw-2863	252	14	value	value	NOUN
taxlaw-2863	252	15	that	that	PRON
taxlaw-2863	252	16	is	be	AUX
taxlaw-2863	252	17	equal	equal	ADJ
taxlaw-2863	252	18	to	to	ADP
taxlaw-2863	252	19	the	the	DET
taxlaw-2863	252	20	value	value	NOUN
taxlaw-2863	252	21	of	of	ADP
taxlaw-2863	252	22	bills	bill	NOUN
taxlaw-2863	252	23	in	in	ADP
taxlaw-2863	252	24	the	the	DET
taxlaw-2863	252	25	same	same	ADJ
taxlaw-2863	252	26	denomination	denomination	NOUN
taxlaw-2863	252	27	.	.	PUNCT
taxlaw-2863	253	1	a	a	DET
taxlaw-2863	253	2	purchaser	purchaser	NOUN
taxlaw-2863	253	3	need	need	AUX
taxlaw-2863	253	4	not	not	PART
taxlaw-2863	253	5	decide	decide	VERB
taxlaw-2863	253	6	which	which	DET
taxlaw-2863	253	7	bill	bill	NOUN
taxlaw-2863	253	8	to	to	PART
taxlaw-2863	253	9	use	use	VERB
taxlaw-2863	253	10	in	in	ADP
taxlaw-2863	253	11	a	a	DET
taxlaw-2863	253	12	transaction	transaction	NOUN
taxlaw-2863	253	13	because	because	SCONJ
taxlaw-2863	253	14	the	the	DET
taxlaw-2863	253	15	basis	basis	NOUN
taxlaw-2863	253	16	of	of	ADP
taxlaw-2863	253	17	cash	cash	NOUN
taxlaw-2863	253	18	always	always	ADV
taxlaw-2863	253	19	equals	equal	VERB
taxlaw-2863	253	20	its	its	PRON
taxlaw-2863	253	21	unchanging	unchanging	ADJ
taxlaw-2863	253	22	face	face	NOUN
taxlaw-2863	253	23	value	value	NOUN
taxlaw-2863	253	24	;	;	PUNCT
taxlaw-2863	253	25	there	there	PRON
taxlaw-2863	253	26	is	be	VERB
taxlaw-2863	253	27	no	no	DET
taxlaw-2863	253	28	tax	tax	NOUN
taxlaw-2863	253	29	benefit	benefit	NOUN
taxlaw-2863	253	30	to	to	ADP
taxlaw-2863	253	31	using	use	VERB
taxlaw-2863	253	32	different	different	ADJ
taxlaw-2863	253	33	bills	bill	NOUN
taxlaw-2863	253	34	to	to	PART
taxlaw-2863	253	35	purchase	purchase	VERB
taxlaw-2863	253	36	a	a	DET
taxlaw-2863	253	37	good	good	NOUN
taxlaw-2863	253	38	.	.	PUNCT
taxlaw-2863	254	1	in	in	ADP
taxlaw-2863	254	2	the	the	DET
taxlaw-2863	254	3	context	context	NOUN
taxlaw-2863	254	4	of	of	ADP
taxlaw-2863	254	5	virtual	virtual	ADJ
taxlaw-2863	254	6	currency	currency	NOUN
taxlaw-2863	254	7	,	,	PUNCT
taxlaw-2863	254	8	like	like	ADP
taxlaw-2863	254	9	cash	cash	NOUN
taxlaw-2863	254	10	,	,	PUNCT
taxlaw-2863	254	11	the	the	DET
taxlaw-2863	254	12	basis	basis	NOUN
taxlaw-2863	254	13	of	of	ADP
taxlaw-2863	254	14	each	each	DET
taxlaw-2863	254	15	coin	coin	NOUN
taxlaw-2863	254	16	would	would	AUX
taxlaw-2863	254	17	be	be	AUX
taxlaw-2863	254	18	the	the	DET
taxlaw-2863	254	19	same	same	ADJ
taxlaw-2863	254	20	if	if	SCONJ
taxlaw-2863	254	21	the	the	DET
taxlaw-2863	254	22	coins	coin	NOUN
taxlaw-2863	254	23	all	all	PRON
taxlaw-2863	254	24	had	have	VERB
taxlaw-2863	254	25	the	the	DET
taxlaw-2863	254	26	same	same	ADJ
taxlaw-2863	254	27	value	value	NOUN
taxlaw-2863	254	28	,	,	PUNCT
taxlaw-2863	254	29	regardless	regardless	ADV
taxlaw-2863	254	30	of	of	ADP
taxlaw-2863	254	31	its	its	PRON
taxlaw-2863	254	32	fair	fair	ADJ
taxlaw-2863	254	33	market	market	NOUN
taxlaw-2863	254	34	value	value	NOUN
taxlaw-2863	254	35	on	on	ADP
taxlaw-2863	254	36	the	the	DET
taxlaw-2863	254	37	date	date	NOUN
taxlaw-2863	254	38	of	of	ADP
taxlaw-2863	254	39	receipt	receipt	NOUN
taxlaw-2863	254	40	.	.	PUNCT
taxlaw-2863	255	1	transferors	transferor	NOUN
taxlaw-2863	255	2	would	would	AUX
taxlaw-2863	255	3	not	not	PART
taxlaw-2863	255	4	have	have	VERB
taxlaw-2863	255	5	a	a	DET
taxlaw-2863	255	6	preference	preference	NOUN
taxlaw-2863	255	7	for	for	ADP
taxlaw-2863	255	8	certain	certain	ADJ
taxlaw-2863	255	9	high	high	ADJ
taxlaw-2863	255	10	basis	basis	NOUN
taxlaw-2863	255	11	coins	coin	NOUN
taxlaw-2863	255	12	if	if	SCONJ
taxlaw-2863	255	13	they	they	PRON
taxlaw-2863	255	14	all	all	PRON
taxlaw-2863	255	15	had	have	VERB
taxlaw-2863	255	16	the	the	DET
taxlaw-2863	255	17	same	same	ADJ
taxlaw-2863	255	18	value	value	NOUN
taxlaw-2863	255	19	.	.	PUNCT
taxlaw-2863	256	1	eyber	eyber	PROPN
taxlaw-2863	256	2	,	,	PUNCT
taxlaw-2863	256	3	supra	supra	PROPN
taxlaw-2863	256	4	note	note	PROPN
taxlaw-2863	256	5	18	18	NUM
taxlaw-2863	256	6	.	.	SYM
taxlaw-2863	256	7	80	80	NUM
taxlaw-2863	256	8	chodorow	chodorow	NOUN
taxlaw-2863	256	9	,	,	PUNCT
taxlaw-2863	256	10	supra	supra	PROPN
taxlaw-2863	256	11	note	note	NOUN
taxlaw-2863	256	12	13	13	NUM
taxlaw-2863	256	13	,	,	PUNCT
taxlaw-2863	256	14	at	at	ADP
taxlaw-2863	256	15	381	381	NUM
taxlaw-2863	256	16	.	.	PUNCT
taxlaw-2863	256	17	81	81	NUM
taxlaw-2863	256	18	eyber	eyber	PROPN
taxlaw-2863	256	19	,	,	PUNCT
taxlaw-2863	256	20	supra	supra	PROPN
taxlaw-2863	256	21	note	note	PROPN
taxlaw-2863	256	22	18	18	NUM
taxlaw-2863	256	23	.	.	NOUN
taxlaw-2863	256	24	82	82	NUM
taxlaw-2863	256	25	sec	sec	PROPN
taxlaw-2863	256	26	v.	v.	ADP
taxlaw-2863	256	27	shavers	shaver	NOUN
taxlaw-2863	256	28	,	,	PUNCT
taxlaw-2863	256	29	no	no	INTJ
taxlaw-2863	256	30	.	.	NOUN
taxlaw-2863	257	1	13	13	NUM
taxlaw-2863	257	2	-	-	SYM
taxlaw-2863	257	3	416	416	NUM
taxlaw-2863	257	4	,	,	PUNCT
taxlaw-2863	257	5	2013	2013	NUM
taxlaw-2863	257	6	u.s	u.s	PROPN
taxlaw-2863	257	7	.	.	PROPN
taxlaw-2863	257	8	dist	dist	PROPN
taxlaw-2863	257	9	.	.	PUNCT
taxlaw-2863	258	1	lexis	lexis	NOUN
taxlaw-2863	258	2	110018	110018	NUM
taxlaw-2863	258	3	,	,	PUNCT
taxlaw-2863	258	4	at	at	ADP
taxlaw-2863	258	5	*	*	NOUN
taxlaw-2863	258	6	5	5	NUM
taxlaw-2863	258	7	(	(	PUNCT
taxlaw-2863	258	8	e.d	e.d	PROPN
taxlaw-2863	258	9	.	.	PROPN
taxlaw-2863	258	10	tex	tex	PROPN
taxlaw-2863	258	11	.	.	PUNCT
taxlaw-2863	258	12	aug	aug	PROPN
taxlaw-2863	258	13	.	.	PROPN
taxlaw-2863	258	14	6	6	NUM
taxlaw-2863	258	15	,	,	PUNCT
taxlaw-2863	258	16	2013	2013	NUM
taxlaw-2863	258	17	)	)	PUNCT
taxlaw-2863	258	18	(	(	PUNCT
taxlaw-2863	258	19	“	"	PUNCT
taxlaw-2863	258	20	bitcoin	bitcoin	X
taxlaw-2863	258	21	is	be	AUX
taxlaw-2863	258	22	a	a	DET
taxlaw-2863	258	23	currency	currency	NOUN
taxlaw-2863	258	24	or	or	CCONJ
taxlaw-2863	258	25	form	form	NOUN
taxlaw-2863	258	26	of	of	ADP
taxlaw-2863	258	27	money	money	NOUN
taxlaw-2863	258	28	.	.	PUNCT
taxlaw-2863	258	29	”	"	PUNCT
taxlaw-2863	258	30	)	)	PUNCT
taxlaw-2863	258	31	.	.	PUNCT
taxlaw-2863	259	1	83	83	NUM
taxlaw-2863	260	1	in	in	ADP
taxlaw-2863	260	2	re	re	NOUN
taxlaw-2863	260	3	coinflip	coinflip	PROPN
taxlaw-2863	260	4	,	,	PUNCT
taxlaw-2863	260	5	inc	inc	PROPN
taxlaw-2863	260	6	.	.	PROPN
taxlaw-2863	260	7	,	,	PUNCT
taxlaw-2863	260	8	cftc	cftc	PROPN
taxlaw-2863	260	9	no	no	PROPN
taxlaw-2863	260	10	.	.	PROPN
taxlaw-2863	260	11	15	15	NUM
taxlaw-2863	260	12	-	-	SYM
taxlaw-2863	260	13	29	29	NUM
taxlaw-2863	260	14	,	,	PUNCT
taxlaw-2863	260	15	2015	2015	NUM
taxlaw-2863	260	16	wl	wl	NOUN
taxlaw-2863	260	17	5535736	5535736	NUM
taxlaw-2863	260	18	(	(	PUNCT
taxlaw-2863	260	19	sept	sept	PROPN
taxlaw-2863	260	20	.	.	PROPN
taxlaw-2863	260	21	17	17	NUM
taxlaw-2863	260	22	,	,	PUNCT
taxlaw-2863	260	23	2015	2015	NUM
taxlaw-2863	260	24	)	)	PUNCT
taxlaw-2863	260	25	.	.	PUNCT
taxlaw-2863	261	1	84	84	NUM
taxlaw-2863	261	2	shavers	shaver	NOUN
taxlaw-2863	261	3	,	,	PUNCT
taxlaw-2863	261	4	2013	2013	NUM
taxlaw-2863	261	5	u.s	u.s	PROPN
taxlaw-2863	261	6	.	.	PROPN
taxlaw-2863	261	7	dist	dist	PROPN
taxlaw-2863	261	8	.	.	PUNCT
taxlaw-2863	262	1	lexis	lexis	NOUN
taxlaw-2863	262	2	110018	110018	NUM
taxlaw-2863	262	3	,	,	PUNCT
taxlaw-2863	262	4	at	at	ADP
taxlaw-2863	262	5	*	*	NUM
taxlaw-2863	262	6	6	6	NUM
taxlaw-2863	262	7	(	(	PUNCT
taxlaw-2863	262	8	finding	find	VERB
taxlaw-2863	262	9	with	with	ADP
taxlaw-2863	262	10	the	the	DET
taxlaw-2863	262	11	sec	sec	PROPN
taxlaw-2863	262	12	,	,	PUNCT
taxlaw-2863	262	13	“	"	PUNCT
taxlaw-2863	262	14	[	[	X
taxlaw-2863	262	15	t]he	t]he	ADJ
taxlaw-2863	262	16	court	court	NOUN
taxlaw-2863	262	17	finds	find	VERB
taxlaw-2863	262	18	that	that	SCONJ
taxlaw-2863	262	19	[	[	X
taxlaw-2863	262	20	investments	investment	NOUN
taxlaw-2863	262	21	in	in	ADP
taxlaw-2863	262	22	a	a	DET
taxlaw-2863	262	23	bitcoin	bitcoin	ADJ
taxlaw-2863	262	24	hedge	hedge	NOUN
taxlaw-2863	262	25	fund	fund	PROPN
taxlaw-2863	262	26	]	]	PUNCT
taxlaw-2863	262	27	meet	meet	VERB
taxlaw-2863	262	28	the	the	DET
taxlaw-2863	262	29	definition	definition	NOUN
taxlaw-2863	262	30	of	of	ADP
taxlaw-2863	262	31	investment	investment	NOUN
taxlaw-2863	262	32	contract	contract	NOUN
taxlaw-2863	262	33	,	,	PUNCT
taxlaw-2863	262	34	and	and	CCONJ
taxlaw-2863	262	35	as	as	ADP
taxlaw-2863	262	36	such	such	ADJ
taxlaw-2863	262	37	,	,	PUNCT
taxlaw-2863	262	38	are	be	AUX
taxlaw-2863	262	39	securities	security	NOUN
taxlaw-2863	262	40	.	.	PUNCT
taxlaw-2863	262	41	”	"	PUNCT
taxlaw-2863	262	42	)	)	PUNCT
taxlaw-2863	262	43	.	.	PUNCT
taxlaw-2863	263	1	some	some	DET
taxlaw-2863	263	2	commentators	commentator	NOUN
taxlaw-2863	263	3	believe	believe	VERB
taxlaw-2863	263	4	that	that	SCONJ
taxlaw-2863	263	5	this	this	DET
taxlaw-2863	263	6	holding	holding	NOUN
taxlaw-2863	263	7	means	mean	VERB
taxlaw-2863	263	8	that	that	SCONJ
taxlaw-2863	263	9	bitcoins	bitcoin	NOUN
taxlaw-2863	263	10	themselves	themselves	PRON
taxlaw-2863	263	11	are	be	AUX
taxlaw-2863	263	12	securities	security	NOUN
taxlaw-2863	263	13	.	.	PUNCT
taxlaw-2863	264	1	see	see	VERB
taxlaw-2863	264	2	dan	dan	PROPN
taxlaw-2863	264	3	stroh	stroh	PROPN
taxlaw-2863	264	4	,	,	PUNCT
taxlaw-2863	264	5	secure	secure	ADJ
taxlaw-2863	264	6	currency	currency	NOUN
taxlaw-2863	264	7	or	or	CCONJ
taxlaw-2863	264	8	security	security	NOUN
taxlaw-2863	264	9	?	?	PUNCT
taxlaw-2863	265	1	the	the	DET
taxlaw-2863	265	2	sec	sec	PROPN
taxlaw-2863	265	3	and	and	CCONJ
taxlaw-2863	265	4	bitcoin	bitcoin	PROPN
taxlaw-2863	265	5	regulation	regulation	NOUN
taxlaw-2863	265	6	,	,	PUNCT
taxlaw-2863	265	7	u.	u.	PROPN
taxlaw-2863	265	8	cin	cin	PROPN
taxlaw-2863	265	9	.	.	PUNCT
taxlaw-2863	266	1	l.	l.	PROPN
taxlaw-2863	266	2	rev	rev	PROPN
taxlaw-2863	266	3	.	.	PROPN
taxlaw-2863	266	4	blog	blog	PROPN
taxlaw-2863	266	5	(	(	PUNCT
taxlaw-2863	266	6	nov	nov	PROPN
taxlaw-2863	266	7	.	.	PROPN
taxlaw-2863	266	8	18	18	NUM
taxlaw-2863	266	9	,	,	PUNCT
taxlaw-2863	266	10	2014	2014	NUM
taxlaw-2863	266	11	)	)	PUNCT
taxlaw-2863	266	12	,	,	PUNCT
taxlaw-2863	266	13	https://uclawreview.org/2014/11/18/secure-currency-or-security-the-sec-and-bitcoin-regulation/	https://uclawreview.org/2014/11/18/secure-currency-or-security-the-sec-and-bitcoin-regulation/	X
taxlaw-2863	267	1	[	[	X
taxlaw-2863	267	2	https://perma.cc/mm4h-ljwr	https://perma.cc/mm4h-ljwr	NOUN
taxlaw-2863	267	3	]	]	X
taxlaw-2863	267	4	.	.	PUNCT
taxlaw-2863	268	1	but	but	CCONJ
taxlaw-2863	268	2	cf	cf	INTJ
taxlaw-2863	268	3	.	.	PUNCT
taxlaw-2863	269	1	alberts	alberts	PROPN
taxlaw-2863	269	2	&	&	CCONJ
taxlaw-2863	269	3	fry	fry	PROPN
taxlaw-2863	269	4	,	,	PUNCT
taxlaw-2863	269	5	supra	supra	PROPN
taxlaw-2863	269	6	note	note	NOUN
taxlaw-2863	269	7	7	7	NUM
taxlaw-2863	269	8	,	,	PUNCT
taxlaw-2863	269	9	at	at	ADP
taxlaw-2863	269	10	14	14	NUM
taxlaw-2863	269	11	(	(	PUNCT
taxlaw-2863	269	12	“	"	PUNCT
taxlaw-2863	269	13	this	this	PRON
taxlaw-2863	269	14	is	be	AUX
taxlaw-2863	269	15	incorrect	incorrect	ADJ
taxlaw-2863	269	16	.	.	PUNCT
taxlaw-2863	270	1	the	the	DET
taxlaw-2863	270	2	court	court	NOUN
taxlaw-2863	270	3	limited	limit	VERB
taxlaw-2863	270	4	its	its	PRON
taxlaw-2863	270	5	holding	holding	NOUN
taxlaw-2863	270	6	to	to	ADP
taxlaw-2863	270	7	whether	whether	SCONJ
taxlaw-2863	270	8	shares	share	NOUN
taxlaw-2863	270	9	of	of	ADP
taxlaw-2863	270	10	the	the	DET
taxlaw-2863	270	11	hedge	hedge	NOUN
taxlaw-2863	270	12	fund	fund	NOUN
taxlaw-2863	270	13	were	be	AUX
taxlaw-2863	270	14	investment	investment	NOUN
taxlaw-2863	270	15	contracts	contract	NOUN
taxlaw-2863	270	16	and	and	CCONJ
taxlaw-2863	270	17	did	do	AUX
taxlaw-2863	270	18	not	not	PART
taxlaw-2863	270	19	consider	consider	VERB
taxlaw-2863	270	20	whether	whether	SCONJ
taxlaw-2863	270	21	bitcoin	bitcoin	VERB
taxlaw-2863	270	22	itself	itself	PRON
taxlaw-2863	270	23	is	be	AUX
taxlaw-2863	270	24	an	an	DET
taxlaw-2863	270	25	investment	investment	NOUN
taxlaw-2863	270	26	contract	contract	NOUN
taxlaw-2863	270	27	.	.	PUNCT
taxlaw-2863	270	28	”	"	PUNCT
taxlaw-2863	270	29	)	)	PUNCT
taxlaw-2863	270	30	.	.	PUNCT
taxlaw-2863	271	1	85	85	NUM
taxlaw-2863	271	2	wenker	wenker	NOUN
taxlaw-2863	271	3	,	,	PUNCT
taxlaw-2863	271	4	supra	supra	PROPN
taxlaw-2863	271	5	note	note	PROPN
taxlaw-2863	271	6	11	11	NUM
taxlaw-2863	271	7	,	,	PUNCT
taxlaw-2863	271	8	at	at	ADP
taxlaw-2863	271	9	184	184	NUM
taxlaw-2863	271	10	(	(	PUNCT
taxlaw-2863	271	11	citing	cite	VERB
taxlaw-2863	271	12	stan	stan	PROPN
taxlaw-2863	271	13	higgins	higgins	PROPN
taxlaw-2863	271	14	,	,	PUNCT
taxlaw-2863	271	15	former	former	ADJ
taxlaw-2863	271	16	us	us	PROPN
taxlaw-2863	271	17	mint	mint	NOUN
taxlaw-2863	271	18	director	director	NOUN
taxlaw-2863	271	19	:	:	PUNCT
taxlaw-2863	271	20	how	how	SCONJ
taxlaw-2863	271	21	to	to	PART
taxlaw-2863	271	22	save	save	VERB
taxlaw-2863	271	23	bitcoin	bitcoin	NOUN
taxlaw-2863	271	24	from	from	ADP
taxlaw-2863	271	25	the	the	DET
taxlaw-2863	271	26	regulators	regulator	NOUN
taxlaw-2863	271	27	,	,	PUNCT
taxlaw-2863	271	28	coindesk	coindesk	NOUN
taxlaw-2863	271	29	(	(	PUNCT
taxlaw-2863	271	30	july	july	PROPN
taxlaw-2863	271	31	9	9	NUM
taxlaw-2863	271	32	,	,	PUNCT
taxlaw-2863	271	33	2014	2014	NUM
taxlaw-2863	271	34	)	)	PUNCT
taxlaw-2863	271	35	,	,	PUNCT
taxlaw-2863	271	36	https://www.coindesk.com/former-us-mint-directorsave-bitcoin-regulators/	https://www.coindesk.com/former-us-mint-directorsave-bitcoin-regulators/	PROPN
taxlaw-2863	271	37	[	[	X
taxlaw-2863	271	38	http://perma.cc/eap4-zvlf	http://perma.cc/eap4-zvlf	PROPN
taxlaw-2863	271	39	]	]	PUNCT
taxlaw-2863	271	40	)	)	PUNCT
taxlaw-2863	271	41	.	.	PUNCT
taxlaw-2863	272	1	for	for	ADP
taxlaw-2863	272	2	a	a	DET
taxlaw-2863	272	3	discussion	discussion	NOUN
taxlaw-2863	272	4	of	of	ADP
taxlaw-2863	272	5	possible	possible	ADJ
taxlaw-2863	272	6	regulatory	regulatory	ADJ
taxlaw-2863	272	7	coordination	coordination	NOUN
taxlaw-2863	272	8	among	among	ADP
taxlaw-2863	272	9	agencies	agency	NOUN
taxlaw-2863	272	10	,	,	PUNCT
taxlaw-2863	272	11	see	see	VERB
taxlaw-2863	272	12	generally	generally	ADV
taxlaw-2863	272	13	viktor	viktor	NOUN
taxlaw-2863	272	14	mayer	mayer	NOUN
taxlaw-2863	272	15	-	-	PUNCT
taxlaw-2863	272	16	schönberger	schönberger	NOUN
taxlaw-2863	272	17	,	,	PUNCT
taxlaw-2863	272	18	virtual	virtual	ADJ
taxlaw-2863	272	19	heisenberg	heisenberg	PROPN
taxlaw-2863	272	20	:	:	PUNCT
taxlaw-2863	272	21	the	the	DET
taxlaw-2863	272	22	limits	limit	NOUN
taxlaw-2863	272	23	of	of	ADP
taxlaw-2863	272	24	virtual	virtual	ADJ
taxlaw-2863	272	25	world	world	NOUN
taxlaw-2863	272	26	regulability	regulability	NOUN
taxlaw-2863	272	27	,	,	PUNCT
taxlaw-2863	272	28	66	66	NUM
taxlaw-2863	272	29	wash	wash	NOUN
taxlaw-2863	272	30	.	.	PUNCT
taxlaw-2863	272	31	&	&	CCONJ
taxlaw-2863	272	32	lee	lee	PROPN
taxlaw-2863	272	33	l.	l.	PROPN
taxlaw-2863	272	34	rev	rev	PROPN
taxlaw-2863	272	35	.	.	PROPN
taxlaw-2863	272	36	1245	1245	NUM
taxlaw-2863	272	37	(	(	PUNCT
taxlaw-2863	272	38	2009	2009	NUM
taxlaw-2863	272	39	)	)	PUNCT
taxlaw-2863	272	40	.	.	PUNCT
taxlaw-2863	273	1	86	86	NUM
taxlaw-2863	273	2	wenker	wenker	NOUN
taxlaw-2863	273	3	,	,	PUNCT
taxlaw-2863	273	4	supra	supra	PROPN
taxlaw-2863	273	5	note	note	PROPN
taxlaw-2863	273	6	11	11	NUM
taxlaw-2863	273	7	,	,	PUNCT
taxlaw-2863	273	8	at	at	ADP
taxlaw-2863	273	9	184	184	NUM
taxlaw-2863	273	10	-	-	SYM
taxlaw-2863	273	11	85	85	NUM
taxlaw-2863	273	12	(	(	PUNCT
taxlaw-2863	273	13	citing	cite	VERB
taxlaw-2863	273	14	higgins	higgins	PROPN
taxlaw-2863	273	15	,	,	PUNCT
taxlaw-2863	273	16	supra	supra	PROPN
taxlaw-2863	273	17	note	note	PROPN
taxlaw-2863	273	18	85	85	NUM
taxlaw-2863	273	19	)	)	PUNCT
taxlaw-2863	273	20	.	.	PUNCT
taxlaw-2863	274	1	2018	2018	NUM
taxlaw-2863	274	2	]	]	PUNCT
taxlaw-2863	274	3	schrödinger	schrödinger	PROPN
taxlaw-2863	274	4	’s	’s	PART
taxlaw-2863	274	5	currency	currency	NOUN
taxlaw-2863	274	6	241	241	NUM
taxlaw-2863	274	7	the	the	DET
taxlaw-2863	274	8	tax	tax	NOUN
taxlaw-2863	274	9	uncertainty	uncertainty	NOUN
taxlaw-2863	274	10	that	that	PRON
taxlaw-2863	274	11	continues	continue	VERB
taxlaw-2863	274	12	to	to	PART
taxlaw-2863	274	13	surround	surround	VERB
taxlaw-2863	274	14	bitcoin	bitcoin	NOUN
taxlaw-2863	274	15	most	most	ADV
taxlaw-2863	274	16	recently	recently	ADV
taxlaw-2863	274	17	manifested	manifest	VERB
taxlaw-2863	274	18	in	in	ADP
taxlaw-2863	274	19	a	a	DET
taxlaw-2863	274	20	2016	2016	NUM
taxlaw-2863	274	21	report	report	NOUN
taxlaw-2863	274	22	from	from	ADP
taxlaw-2863	274	23	the	the	DET
taxlaw-2863	274	24	treasury	treasury	NOUN
taxlaw-2863	274	25	inspector	inspector	NOUN
taxlaw-2863	274	26	general	general	NOUN
taxlaw-2863	274	27	for	for	ADP
taxlaw-2863	274	28	tax	tax	NOUN
taxlaw-2863	274	29	administration.87	administration.87	NOUN
taxlaw-2863	274	30	echoing	echo	VERB
taxlaw-2863	274	31	the	the	DET
taxlaw-2863	274	32	gao	gao	PROPN
taxlaw-2863	274	33	report	report	NOUN
taxlaw-2863	274	34	from	from	ADP
taxlaw-2863	274	35	2013	2013	NUM
taxlaw-2863	274	36	,	,	PUNCT
taxlaw-2863	274	37	the	the	DET
taxlaw-2863	274	38	service	service	NOUN
taxlaw-2863	274	39	acknowledged	acknowledge	VERB
taxlaw-2863	274	40	that	that	SCONJ
taxlaw-2863	274	41	it	it	PRON
taxlaw-2863	274	42	had	have	AUX
taxlaw-2863	274	43	taken	take	VERB
taxlaw-2863	274	44	steps	step	NOUN
taxlaw-2863	274	45	to	to	PART
taxlaw-2863	274	46	understand	understand	VERB
taxlaw-2863	274	47	the	the	DET
taxlaw-2863	274	48	unique	unique	ADJ
taxlaw-2863	274	49	tax	tax	NOUN
taxlaw-2863	274	50	character	character	NOUN
taxlaw-2863	274	51	of	of	ADP
taxlaw-2863	274	52	virtual	virtual	ADJ
taxlaw-2863	274	53	currency	currency	NOUN
taxlaw-2863	274	54	by	by	ADP
taxlaw-2863	274	55	creating	create	VERB
taxlaw-2863	274	56	a	a	DET
taxlaw-2863	274	57	virtual	virtual	ADJ
taxlaw-2863	274	58	currency	currency	NOUN
taxlaw-2863	274	59	issue	issue	NOUN
taxlaw-2863	274	60	team	team	NOUN
taxlaw-2863	274	61	,	,	PUNCT
taxlaw-2863	274	62	but	but	CCONJ
taxlaw-2863	274	63	that	that	SCONJ
taxlaw-2863	274	64	it	it	PRON
taxlaw-2863	274	65	had	have	AUX
taxlaw-2863	274	66	not	not	PART
taxlaw-2863	274	67	developed	develop	VERB
taxlaw-2863	274	68	guidelines	guideline	NOUN
taxlaw-2863	274	69	for	for	ADP
taxlaw-2863	274	70	taxpayer	taxpayer	NOUN
taxlaw-2863	274	71	compliance	compliance	NOUN
taxlaw-2863	274	72	.	.	PUNCT
taxlaw-2863	275	1	while	while	SCONJ
taxlaw-2863	275	2	the	the	DET
taxlaw-2863	275	3	report	report	NOUN
taxlaw-2863	275	4	was	be	AUX
taxlaw-2863	275	5	full	full	ADJ
taxlaw-2863	275	6	of	of	ADP
taxlaw-2863	275	7	optimism	optimism	NOUN
taxlaw-2863	275	8	and	and	CCONJ
taxlaw-2863	275	9	recommendations	recommendation	NOUN
taxlaw-2863	275	10	for	for	ADP
taxlaw-2863	275	11	further	further	ADJ
taxlaw-2863	275	12	action	action	NOUN
taxlaw-2863	275	13	,	,	PUNCT
taxlaw-2863	275	14	including	include	VERB
taxlaw-2863	275	15	“	"	PUNCT
taxlaw-2863	275	16	developing	develop	VERB
taxlaw-2863	275	17	a	a	DET
taxlaw-2863	275	18	coordinated	coordinated	ADJ
taxlaw-2863	275	19	virtual	virtual	ADJ
taxlaw-2863	275	20	currency	currency	NOUN
taxlaw-2863	275	21	strategy	strategy	NOUN
taxlaw-2863	275	22	,	,	PUNCT
taxlaw-2863	275	23	providing	provide	VERB
taxlaw-2863	275	24	updated	update	VERB
taxlaw-2863	275	25	guidance	guidance	NOUN
taxlaw-2863	275	26	for	for	ADP
taxlaw-2863	275	27	requirements	requirement	NOUN
taxlaw-2863	275	28	and	and	CCONJ
taxlaw-2863	275	29	tax	tax	NOUN
taxlaw-2863	275	30	treatments	treatment	NOUN
taxlaw-2863	275	31	,	,	PUNCT
taxlaw-2863	275	32	and	and	CCONJ
taxlaw-2863	275	33	revising	revise	VERB
taxlaw-2863	275	34	third	third	ADJ
taxlaw-2863	275	35	-	-	PUNCT
taxlaw-2863	275	36	party	party	NOUN
taxlaw-2863	275	37	reporting	reporting	NOUN
taxlaw-2863	275	38	requirements	requirement	NOUN
taxlaw-2863	275	39	,	,	PUNCT
taxlaw-2863	275	40	”	"	PUNCT
taxlaw-2863	275	41	it	it	PRON
taxlaw-2863	275	42	is	be	AUX
taxlaw-2863	275	43	not	not	PART
taxlaw-2863	275	44	clear	clear	ADJ
taxlaw-2863	275	45	that	that	SCONJ
taxlaw-2863	275	46	such	such	ADJ
taxlaw-2863	275	47	steps	step	NOUN
taxlaw-2863	275	48	have	have	AUX
taxlaw-2863	275	49	yet	yet	ADV
taxlaw-2863	275	50	been	be	AUX
taxlaw-2863	275	51	taken.88	taken.88	NOUN
taxlaw-2863	275	52	for	for	ADP
taxlaw-2863	275	53	now	now	ADV
taxlaw-2863	275	54	,	,	PUNCT
taxlaw-2863	275	55	the	the	DET
taxlaw-2863	275	56	increasingly	increasingly	ADV
taxlaw-2863	275	57	popular	popular	ADJ
taxlaw-2863	275	58	system	system	NOUN
taxlaw-2863	275	59	of	of	ADP
taxlaw-2863	275	60	currency	currency	NOUN
taxlaw-2863	275	61	is	be	AUX
taxlaw-2863	275	62	left	leave	VERB
taxlaw-2863	275	63	with	with	ADP
taxlaw-2863	275	64	no	no	DET
taxlaw-2863	275	65	clear	clear	ADJ
taxlaw-2863	275	66	classification	classification	NOUN
taxlaw-2863	275	67	or	or	CCONJ
taxlaw-2863	275	68	regulation	regulation	NOUN
taxlaw-2863	275	69	.	.	PUNCT
taxlaw-2863	276	1	b.	b.	PROPN
taxlaw-2863	276	2	ric	ric	PROPN
taxlaw-2863	276	3	and	and	CCONJ
taxlaw-2863	276	4	reit	reit	PROPN
taxlaw-2863	276	5	qualification	qualification	NOUN
taxlaw-2863	276	6	rules	rule	VERB
taxlaw-2863	276	7	rics	ric	NOUN
taxlaw-2863	276	8	and	and	CCONJ
taxlaw-2863	276	9	reits	reit	NOUN
taxlaw-2863	276	10	are	be	AUX
taxlaw-2863	276	11	pass	pass	NOUN
taxlaw-2863	276	12	-	-	PUNCT
taxlaw-2863	276	13	through	through	ADP
taxlaw-2863	276	14	entities	entity	NOUN
taxlaw-2863	276	15	through	through	ADP
taxlaw-2863	276	16	which	which	PRON
taxlaw-2863	276	17	individuals	individual	NOUN
taxlaw-2863	276	18	might	might	AUX
taxlaw-2863	276	19	make	make	VERB
taxlaw-2863	276	20	tax	tax	NOUN
taxlaw-2863	276	21	-	-	PUNCT
taxlaw-2863	276	22	efficient	efficient	ADJ
taxlaw-2863	276	23	investments	investment	NOUN
taxlaw-2863	276	24	.	.	PUNCT
taxlaw-2863	277	1	rics	ric	NOUN
taxlaw-2863	277	2	are	be	AUX
taxlaw-2863	277	3	the	the	DET
taxlaw-2863	277	4	longest	long	ADJ
taxlaw-2863	277	5	standing	standing	ADJ
taxlaw-2863	277	6	statutory	statutory	ADJ
taxlaw-2863	277	7	pass	pass	VERB
taxlaw-2863	277	8	-	-	PUNCT
taxlaw-2863	277	9	through	through	ADP
taxlaw-2863	277	10	entity	entity	NOUN
taxlaw-2863	277	11	in	in	ADP
taxlaw-2863	277	12	the	the	DET
taxlaw-2863	277	13	american	american	ADJ
taxlaw-2863	277	14	tax	tax	NOUN
taxlaw-2863	277	15	system	system	NOUN
taxlaw-2863	277	16	.	.	PUNCT
taxlaw-2863	278	1	they	they	PRON
taxlaw-2863	278	2	were	be	AUX
taxlaw-2863	278	3	originally	originally	ADV
taxlaw-2863	278	4	enacted	enact	VERB
taxlaw-2863	278	5	as	as	ADP
taxlaw-2863	278	6	a	a	DET
taxlaw-2863	278	7	legislative	legislative	ADJ
taxlaw-2863	278	8	response	response	NOUN
taxlaw-2863	278	9	to	to	ADP
taxlaw-2863	278	10	the	the	DET
taxlaw-2863	278	11	morrissey	morrissey	PROPN
taxlaw-2863	278	12	case	case	NOUN
taxlaw-2863	278	13	,	,	PUNCT
taxlaw-2863	278	14	which	which	PRON
taxlaw-2863	278	15	classified	classify	VERB
taxlaw-2863	278	16	managed	manage	VERB
taxlaw-2863	278	17	investment	investment	NOUN
taxlaw-2863	278	18	trusts	trust	NOUN
taxlaw-2863	278	19	as	as	ADP
taxlaw-2863	278	20	c	c	PROPN
taxlaw-2863	278	21	corporations	corporation	NOUN
taxlaw-2863	278	22	and	and	CCONJ
taxlaw-2863	278	23	subjected	subject	VERB
taxlaw-2863	278	24	them	they	PRON
taxlaw-2863	278	25	to	to	ADP
taxlaw-2863	278	26	a	a	DET
taxlaw-2863	278	27	corporate	corporate	ADJ
taxlaw-2863	278	28	-	-	PUNCT
taxlaw-2863	278	29	level	level	NOUN
taxlaw-2863	278	30	tax	tax	NOUN
taxlaw-2863	278	31	.	.	PUNCT
taxlaw-2863	279	1	interest	interest	NOUN
taxlaw-2863	279	2	groups	group	NOUN
taxlaw-2863	279	3	successfully	successfully	ADV
taxlaw-2863	279	4	lobbied	lobby	VERB
taxlaw-2863	279	5	for	for	ADP
taxlaw-2863	279	6	taxfavorable	taxfavorable	ADJ
taxlaw-2863	279	7	treatment	treatment	NOUN
taxlaw-2863	279	8	for	for	ADP
taxlaw-2863	279	9	those	those	DET
taxlaw-2863	279	10	investment	investment	NOUN
taxlaw-2863	279	11	entities	entity	NOUN
taxlaw-2863	279	12	.	.	PUNCT
taxlaw-2863	280	1	a	a	DET
taxlaw-2863	280	2	ric	ric	PROPN
taxlaw-2863	280	3	allows	allow	VERB
taxlaw-2863	280	4	small	small	ADJ
taxlaw-2863	280	5	investors	investor	NOUN
taxlaw-2863	280	6	to	to	PART
taxlaw-2863	280	7	invest	invest	VERB
taxlaw-2863	280	8	in	in	ADP
taxlaw-2863	280	9	the	the	DET
taxlaw-2863	280	10	stocks	stock	NOUN
taxlaw-2863	280	11	and	and	CCONJ
taxlaw-2863	280	12	securities	security	NOUN
taxlaw-2863	280	13	of	of	ADP
taxlaw-2863	280	14	operating	operate	VERB
taxlaw-2863	280	15	companies	company	NOUN
taxlaw-2863	280	16	by	by	ADP
taxlaw-2863	280	17	pooling	pool	VERB
taxlaw-2863	280	18	their	their	PRON
taxlaw-2863	280	19	funds	fund	NOUN
taxlaw-2863	280	20	to	to	PART
taxlaw-2863	280	21	buy	buy	VERB
taxlaw-2863	280	22	shares	share	NOUN
taxlaw-2863	280	23	in	in	ADP
taxlaw-2863	280	24	investment	investment	NOUN
taxlaw-2863	280	25	companies	company	NOUN
taxlaw-2863	280	26	without	without	ADP
taxlaw-2863	280	27	subjecting	subject	VERB
taxlaw-2863	280	28	those	those	DET
taxlaw-2863	280	29	funds	fund	NOUN
taxlaw-2863	280	30	to	to	ADP
taxlaw-2863	280	31	corporate	corporate	ADJ
taxlaw-2863	280	32	-	-	PUNCT
taxlaw-2863	280	33	level	level	NOUN
taxlaw-2863	280	34	taxes	taxis	NOUN
taxlaw-2863	280	35	.	.	PUNCT
taxlaw-2863	281	1	those	those	DET
taxlaw-2863	281	2	investment	investment	NOUN
taxlaw-2863	281	3	companies	company	NOUN
taxlaw-2863	281	4	then	then	ADV
taxlaw-2863	281	5	invest	invest	VERB
taxlaw-2863	281	6	those	those	DET
taxlaw-2863	281	7	aggregated	aggregate	VERB
taxlaw-2863	281	8	funds	fund	NOUN
taxlaw-2863	281	9	in	in	ADP
taxlaw-2863	281	10	the	the	DET
taxlaw-2863	281	11	stocks	stock	NOUN
taxlaw-2863	281	12	and	and	CCONJ
taxlaw-2863	281	13	securities	security	NOUN
taxlaw-2863	281	14	of	of	ADP
taxlaw-2863	281	15	operating	operate	VERB
taxlaw-2863	281	16	companies	company	NOUN
taxlaw-2863	281	17	.	.	PUNCT
taxlaw-2863	282	1	a	a	DET
taxlaw-2863	282	2	reit	reit	PROPN
taxlaw-2863	282	3	uses	use	VERB
taxlaw-2863	282	4	a	a	DET
taxlaw-2863	282	5	similar	similar	ADJ
taxlaw-2863	282	6	pooling	pooling	NOUN
taxlaw-2863	282	7	mechanism	mechanism	NOUN
taxlaw-2863	282	8	,	,	PUNCT
taxlaw-2863	282	9	but	but	CCONJ
taxlaw-2863	282	10	primarily	primarily	ADV
taxlaw-2863	282	11	invests	invest	VERB
taxlaw-2863	282	12	in	in	ADP
taxlaw-2863	282	13	interests	interest	NOUN
taxlaw-2863	282	14	in	in	ADP
taxlaw-2863	282	15	real	real	ADJ
taxlaw-2863	282	16	property	property	NOUN
taxlaw-2863	282	17	,	,	PUNCT
taxlaw-2863	282	18	broadly	broadly	ADV
taxlaw-2863	282	19	defined	define	VERB
taxlaw-2863	282	20	,	,	PUNCT
taxlaw-2863	282	21	and	and	CCONJ
taxlaw-2863	282	22	interests	interest	NOUN
taxlaw-2863	282	23	in	in	ADP
taxlaw-2863	282	24	the	the	DET
taxlaw-2863	282	25	mortgages	mortgage	NOUN
taxlaw-2863	282	26	attached	attach	VERB
taxlaw-2863	282	27	to	to	ADP
taxlaw-2863	282	28	real	real	ADJ
taxlaw-2863	282	29	property	property	NOUN
taxlaw-2863	282	30	.	.	PUNCT
taxlaw-2863	283	1	89	89	NUM
taxlaw-2863	283	2	to	to	PART
taxlaw-2863	283	3	stimulate	stimulate	VERB
taxlaw-2863	283	4	investments	investment	NOUN
taxlaw-2863	283	5	in	in	ADP
taxlaw-2863	283	6	real	real	ADJ
taxlaw-2863	283	7	estate	estate	NOUN
taxlaw-2863	283	8	,	,	PUNCT
taxlaw-2863	283	9	congress	congress	PROPN
taxlaw-2863	283	10	afforded	afford	VERB
taxlaw-2863	283	11	reits	reit	NOUN
taxlaw-2863	283	12	“	"	PUNCT
taxlaw-2863	283	13	substantially	substantially	ADV
taxlaw-2863	283	14	the	the	DET
taxlaw-2863	283	15	same	same	ADJ
taxlaw-2863	283	16	”	"	PUNCT
taxlaw-2863	283	17	favorable	favorable	ADJ
taxlaw-2863	283	18	tax	tax	NOUN
taxlaw-2863	283	19	treatment	treatment	NOUN
taxlaw-2863	283	20	“	"	PUNCT
taxlaw-2863	283	21	since	since	SCONJ
taxlaw-2863	283	22	in	in	ADP
taxlaw-2863	283	23	both	both	DET
taxlaw-2863	283	24	cases	case	NOUN
taxlaw-2863	283	25	the	the	DET
taxlaw-2863	283	26	methods	method	NOUN
taxlaw-2863	283	27	of	of	ADP
taxlaw-2863	283	28	investment	investment	NOUN
taxlaw-2863	283	29	constitute	constitute	VERB
taxlaw-2863	283	30	pooling	pool	VERB
taxlaw-2863	283	31	arrangements	arrangement	NOUN
taxlaw-2863	283	32	.	.	PUNCT
taxlaw-2863	284	1	”90	”90	PUNCT
taxlaw-2863	285	1	as	as	SCONJ
taxlaw-2863	285	2	pass	pass	VERB
taxlaw-2863	285	3	-	-	PUNCT
taxlaw-2863	285	4	through	through	ADP
taxlaw-2863	285	5	entities	entity	NOUN
taxlaw-2863	285	6	,	,	PUNCT
taxlaw-2863	285	7	rics	ric	NOUN
taxlaw-2863	285	8	and	and	CCONJ
taxlaw-2863	285	9	reits	reit	NOUN
taxlaw-2863	285	10	are	be	AUX
taxlaw-2863	285	11	not	not	PART
taxlaw-2863	285	12	required	require	VERB
taxlaw-2863	285	13	to	to	PART
taxlaw-2863	285	14	pay	pay	VERB
taxlaw-2863	285	15	tax	tax	NOUN
taxlaw-2863	285	16	at	at	ADP
taxlaw-2863	285	17	the	the	DET
taxlaw-2863	285	18	corporate	corporate	ADJ
taxlaw-2863	285	19	level	level	NOUN
taxlaw-2863	285	20	on	on	ADP
taxlaw-2863	285	21	distributed	distribute	VERB
taxlaw-2863	285	22	earnings	earning	NOUN
taxlaw-2863	285	23	as	as	ADV
taxlaw-2863	285	24	long	long	ADV
taxlaw-2863	285	25	as	as	SCONJ
taxlaw-2863	285	26	they	they	PRON
taxlaw-2863	285	27	meet	meet	VERB
taxlaw-2863	285	28	the	the	DET
taxlaw-2863	285	29	stringent	stringent	ADJ
taxlaw-2863	285	30	qualification	qualification	NOUN
taxlaw-2863	285	31	requirements	requirement	NOUN
taxlaw-2863	285	32	imposed	impose	VERB
taxlaw-2863	285	33	by	by	ADP
taxlaw-2863	285	34	the	the	DET
taxlaw-2863	285	35	code	code	NOUN
taxlaw-2863	285	36	.	.	PUNCT
taxlaw-2863	286	1	two	two	NUM
taxlaw-2863	286	2	such	such	ADJ
taxlaw-2863	286	3	requirements	requirement	NOUN
taxlaw-2863	286	4	include	include	VERB
taxlaw-2863	286	5	the	the	DET
taxlaw-2863	286	6	“	"	PUNCT
taxlaw-2863	286	7	good	good	ADJ
taxlaw-2863	286	8	”	"	PUNCT
taxlaw-2863	286	9	income	income	NOUN
taxlaw-2863	286	10	and	and	CCONJ
taxlaw-2863	286	11	“	"	PUNCT
taxlaw-2863	286	12	good	good	ADJ
taxlaw-2863	286	13	”	"	PUNCT
taxlaw-2863	286	14	asset	asset	NOUN
taxlaw-2863	286	15	tests	test	NOUN
taxlaw-2863	286	16	.	.	PUNCT
taxlaw-2863	287	1	1	1	X
taxlaw-2863	287	2	.	.	PUNCT
taxlaw-2863	287	3	“	"	PUNCT
taxlaw-2863	287	4	good	good	ADJ
taxlaw-2863	287	5	”	"	PUNCT
taxlaw-2863	287	6	income	income	NOUN
taxlaw-2863	287	7	a.	a.	NOUN
taxlaw-2863	287	8	rics	ric	NOUN
taxlaw-2863	287	9	under	under	ADP
taxlaw-2863	287	10	i.r.c	i.r.c	NOUN
taxlaw-2863	287	11	.	.	PUNCT
taxlaw-2863	288	1	§	§	PROPN
taxlaw-2863	288	2	851(b)(2	851(b)(2	NUM
taxlaw-2863	288	3	)	)	PUNCT
taxlaw-2863	288	4	,	,	PUNCT
taxlaw-2863	288	5	a	a	DET
taxlaw-2863	288	6	ric	ric	PROPN
taxlaw-2863	288	7	must	must	AUX
taxlaw-2863	288	8	derive	derive	VERB
taxlaw-2863	288	9	at	at	ADV
taxlaw-2863	288	10	least	least	ADV
taxlaw-2863	288	11	90	90	NUM
taxlaw-2863	288	12	%	%	NOUN
taxlaw-2863	288	13	of	of	ADP
taxlaw-2863	288	14	its	its	PRON
taxlaw-2863	288	15	yearly	yearly	ADJ
taxlaw-2863	288	16	gross	gross	ADJ
taxlaw-2863	288	17	income	income	NOUN
taxlaw-2863	288	18	from	from	ADP
taxlaw-2863	288	19	dividends	dividend	NOUN
taxlaw-2863	288	20	;	;	PUNCT
taxlaw-2863	288	21	interest	interest	NOUN
taxlaw-2863	288	22	;	;	PUNCT
taxlaw-2863	288	23	payments	payment	NOUN
taxlaw-2863	288	24	with	with	ADP
taxlaw-2863	288	25	respect	respect	NOUN
taxlaw-2863	288	26	to	to	ADP
taxlaw-2863	288	27	securities	security	NOUN
taxlaw-2863	288	28	loans	loan	NOUN
taxlaw-2863	288	29	;	;	PUNCT
taxlaw-2863	288	30	gains	gain	NOUN
taxlaw-2863	288	31	from	from	ADP
taxlaw-2863	288	32	the	the	DET
taxlaw-2863	288	33	sale	sale	NOUN
taxlaw-2863	288	34	of	of	ADP
taxlaw-2863	288	35	stock	stock	NOUN
taxlaw-2863	288	36	,	,	PUNCT
taxlaw-2863	288	37	securities	security	NOUN
taxlaw-2863	288	38	,	,	PUNCT
taxlaw-2863	288	39	or	or	CCONJ
taxlaw-2863	288	40	foreign	foreign	ADJ
taxlaw-2863	288	41	currencies	currency	NOUN
taxlaw-2863	288	42	;	;	PUNCT
taxlaw-2863	288	43	income	income	NOUN
taxlaw-2863	288	44	from	from	ADP
taxlaw-2863	288	45	publicly	publicly	ADV
taxlaw-2863	288	46	traded	trade	VERB
taxlaw-2863	288	47	partnerships	partnership	NOUN
taxlaw-2863	288	48	;	;	PUNCT
taxlaw-2863	288	49	or	or	CCONJ
taxlaw-2863	288	50	other	other	ADJ
taxlaw-2863	288	51	income	income	NOUN
taxlaw-2863	288	52	derived	derive	VERB
taxlaw-2863	288	53	from	from	ADP
taxlaw-2863	288	54	its	its	PRON
taxlaw-2863	288	55	business	business	NOUN
taxlaw-2863	288	56	of	of	ADP
taxlaw-2863	288	57	investing	invest	VERB
taxlaw-2863	288	58	in	in	ADP
taxlaw-2863	288	59	stocks	stock	NOUN
taxlaw-2863	288	60	and	and	CCONJ
taxlaw-2863	288	61	securities	security	NOUN
taxlaw-2863	288	62	.	.	PUNCT
taxlaw-2863	289	1	this	this	DET
taxlaw-2863	289	2	rule	rule	NOUN
taxlaw-2863	289	3	is	be	AUX
taxlaw-2863	289	4	intended	intend	VERB
taxlaw-2863	289	5	to	to	PART
taxlaw-2863	289	6	distinguish	distinguish	VERB
taxlaw-2863	289	7	between	between	ADP
taxlaw-2863	289	8	income	income	NOUN
taxlaw-2863	289	9	from	from	ADP
taxlaw-2863	289	10	passive	passive	ADJ
taxlaw-2863	289	11	investments	investment	NOUN
taxlaw-2863	289	12	and	and	CCONJ
taxlaw-2863	289	13	income	income	NOUN
taxlaw-2863	289	14	resulting	result	VERB
taxlaw-2863	289	15	from	from	ADP
taxlaw-2863	289	16	conducting	conduct	VERB
taxlaw-2863	289	17	an	an	DET
taxlaw-2863	289	18	active	active	ADJ
taxlaw-2863	289	19	business	business	NOUN
taxlaw-2863	289	20	.	.	PUNCT
taxlaw-2863	290	1	when	when	SCONJ
taxlaw-2863	290	2	a	a	DET
taxlaw-2863	290	3	ric	ric	PROPN
taxlaw-2863	290	4	’s	’s	X
taxlaw-2863	290	5	(	(	PUNCT
taxlaw-2863	290	6	or	or	CCONJ
taxlaw-2863	290	7	a	a	DET
taxlaw-2863	290	8	reit	reit	NOUN
taxlaw-2863	290	9	’s	’s	ADV
taxlaw-2863	290	10	,	,	PUNCT
taxlaw-2863	290	11	as	as	SCONJ
taxlaw-2863	290	12	discussed	discuss	VERB
taxlaw-2863	290	13	below	below	ADV
taxlaw-2863	290	14	)	)	PUNCT
taxlaw-2863	290	15	87	87	NUM
taxlaw-2863	290	16	treasury	treasury	PROPN
taxlaw-2863	290	17	inspector	inspector	NOUN
taxlaw-2863	290	18	gen	gen	PROPN
taxlaw-2863	290	19	.	.	PROPN
taxlaw-2863	290	20	for	for	ADP
taxlaw-2863	290	21	tax	tax	NOUN
taxlaw-2863	290	22	admin	admin	NOUN
taxlaw-2863	290	23	.	.	PROPN
taxlaw-2863	290	24	,	,	PUNCT
taxlaw-2863	290	25	as	as	ADP
taxlaw-2863	290	26	the	the	DET
taxlaw-2863	290	27	use	use	NOUN
taxlaw-2863	290	28	of	of	ADP
taxlaw-2863	290	29	virtual	virtual	ADJ
taxlaw-2863	290	30	currencies	currency	NOUN
taxlaw-2863	290	31	in	in	ADP
taxlaw-2863	290	32	taxable	taxable	ADJ
taxlaw-2863	290	33	transactions	transaction	NOUN
taxlaw-2863	290	34	becomes	become	VERB
taxlaw-2863	290	35	more	more	ADV
taxlaw-2863	290	36	common	common	ADJ
taxlaw-2863	290	37	,	,	PUNCT
taxlaw-2863	290	38	additional	additional	ADJ
taxlaw-2863	290	39	actions	action	NOUN
taxlaw-2863	290	40	are	be	AUX
taxlaw-2863	290	41	needed	need	VERB
taxlaw-2863	290	42	to	to	PART
taxlaw-2863	290	43	ensure	ensure	VERB
taxlaw-2863	290	44	taxpayer	taxpayer	NOUN
taxlaw-2863	290	45	compliance	compliance	NOUN
taxlaw-2863	290	46	(	(	PUNCT
taxlaw-2863	290	47	sept	sept	PROPN
taxlaw-2863	290	48	.	.	PROPN
taxlaw-2863	290	49	21	21	NUM
taxlaw-2863	290	50	,	,	PUNCT
taxlaw-2863	290	51	2016	2016	NUM
taxlaw-2863	290	52	)	)	PUNCT
taxlaw-2863	290	53	,	,	PUNCT
taxlaw-2863	290	54	https://www.treasury.gov/tigta/auditreports/2016reports/201630083fr.pdf	https://www.treasury.gov/tigta/auditreports/2016reports/201630083fr.pdf	NOUN
taxlaw-2863	291	1	[	[	X
taxlaw-2863	291	2	http://perma.cc/azf9-8x3	http://perma.cc/azf9-8x3	NOUN
taxlaw-2863	291	3	g	g	X
taxlaw-2863	291	4	]	]	PUNCT
taxlaw-2863	291	5	.	.	PUNCT
taxlaw-2863	292	1	88	88	NUM
taxlaw-2863	292	2	smalley	smalley	PROPN
taxlaw-2863	292	3	,	,	PUNCT
taxlaw-2863	292	4	supra	supra	PROPN
taxlaw-2863	292	5	note	note	NOUN
taxlaw-2863	292	6	32	32	NUM
taxlaw-2863	292	7	.	.	PUNCT
taxlaw-2863	292	8	89	89	NUM
taxlaw-2863	292	9	see	see	VERB
taxlaw-2863	292	10	treas	treas	PROPN
taxlaw-2863	292	11	.	.	PUNCT
taxlaw-2863	293	1	reg	reg	PROPN
taxlaw-2863	293	2	.	.	PUNCT
taxlaw-2863	294	1	§	§	PROPN
taxlaw-2863	294	2	1.856	1.856	NUM
taxlaw-2863	294	3	-	-	SYM
taxlaw-2863	294	4	10	10	NUM
taxlaw-2863	294	5	.	.	PUNCT
taxlaw-2863	294	6	90	90	NUM
taxlaw-2863	294	7	h.r	h.r	PROPN
taxlaw-2863	294	8	.	.	PROPN
taxlaw-2863	294	9	rep	rep	PROPN
taxlaw-2863	294	10	.	.	PROPN
taxlaw-2863	295	1	no	no	PROPN
taxlaw-2863	295	2	.	.	NOUN
taxlaw-2863	296	1	86	86	NUM
taxlaw-2863	296	2	-	-	SYM
taxlaw-2863	296	3	2020	2020	NUM
taxlaw-2863	296	4	,	,	PUNCT
taxlaw-2863	296	5	1960	1960	NUM
taxlaw-2863	296	6	-	-	SYM
taxlaw-2863	296	7	2	2	NUM
taxlaw-2863	296	8	c.b	c.b	PROPN
taxlaw-2863	296	9	.	.	PROPN
taxlaw-2863	296	10	819	819	NUM
taxlaw-2863	296	11	,	,	PUNCT
taxlaw-2863	296	12	820	820	NUM
taxlaw-2863	296	13	(	(	PUNCT
taxlaw-2863	296	14	1960	1960	NUM
taxlaw-2863	296	15	)	)	PUNCT
taxlaw-2863	296	16	.	.	PUNCT
taxlaw-2863	297	1	242	242	NUM
taxlaw-2863	297	2	columbia	columbia	PROPN
taxlaw-2863	297	3	journal	journal	PROPN
taxlaw-2863	297	4	of	of	ADP
taxlaw-2863	297	5	tax	tax	NOUN
taxlaw-2863	297	6	law	law	NOUN
taxlaw-2863	297	7	[	[	X
taxlaw-2863	297	8	vol.9:229	vol.9:229	NOUN
taxlaw-2863	297	9	income	income	NOUN
taxlaw-2863	297	10	is	be	AUX
taxlaw-2863	297	11	derived	derive	VERB
taxlaw-2863	297	12	from	from	ADP
taxlaw-2863	297	13	passive	passive	ADJ
taxlaw-2863	297	14	investments	investment	NOUN
taxlaw-2863	297	15	,	,	PUNCT
taxlaw-2863	297	16	the	the	DET
taxlaw-2863	297	17	entity	entity	NOUN
taxlaw-2863	297	18	can	can	AUX
taxlaw-2863	297	19	qualify	qualify	VERB
taxlaw-2863	297	20	for	for	ADP
taxlaw-2863	297	21	favorable	favorable	ADJ
taxlaw-2863	297	22	tax	tax	NOUN
taxlaw-2863	297	23	treatment	treatment	NOUN
taxlaw-2863	297	24	if	if	SCONJ
taxlaw-2863	297	25	it	it	PRON
taxlaw-2863	297	26	so	so	ADV
taxlaw-2863	297	27	elects.91	elects.91	PROPN
taxlaw-2863	297	28	b.	b.	PROPN
taxlaw-2863	297	29	reits	reits	PROPN
taxlaw-2863	297	30	under	under	ADP
taxlaw-2863	297	31	i.r.c	i.r.c	NOUN
taxlaw-2863	297	32	.	.	PUNCT
taxlaw-2863	298	1	§	§	PROPN
taxlaw-2863	298	2	856(c)(2	856(c)(2	NUM
taxlaw-2863	298	3	)	)	PUNCT
taxlaw-2863	298	4	,	,	PUNCT
taxlaw-2863	298	5	at	at	ADV
taxlaw-2863	298	6	least	least	ADJ
taxlaw-2863	298	7	95	95	NUM
taxlaw-2863	298	8	%	%	NOUN
taxlaw-2863	298	9	of	of	ADP
taxlaw-2863	298	10	a	a	DET
taxlaw-2863	298	11	reit	reit	NOUN
taxlaw-2863	298	12	’s	’s	PART
taxlaw-2863	298	13	gross	gross	ADJ
taxlaw-2863	298	14	income	income	NOUN
taxlaw-2863	298	15	at	at	ADP
taxlaw-2863	298	16	the	the	DET
taxlaw-2863	298	17	end	end	NOUN
taxlaw-2863	298	18	of	of	ADP
taxlaw-2863	298	19	a	a	DET
taxlaw-2863	298	20	taxable	taxable	ADJ
taxlaw-2863	298	21	year	year	NOUN
taxlaw-2863	298	22	must	must	AUX
taxlaw-2863	298	23	be	be	AUX
taxlaw-2863	298	24	derived	derive	VERB
taxlaw-2863	298	25	from	from	ADP
taxlaw-2863	298	26	dividends	dividend	NOUN
taxlaw-2863	298	27	;	;	PUNCT
taxlaw-2863	298	28	interest	interest	NOUN
taxlaw-2863	298	29	;	;	PUNCT
taxlaw-2863	298	30	rents	rent	NOUN
taxlaw-2863	298	31	from	from	ADP
taxlaw-2863	298	32	real	real	ADJ
taxlaw-2863	298	33	property	property	NOUN
taxlaw-2863	298	34	;	;	PUNCT
taxlaw-2863	298	35	gains	gain	NOUN
taxlaw-2863	298	36	from	from	ADP
taxlaw-2863	298	37	the	the	DET
taxlaw-2863	298	38	sale	sale	NOUN
taxlaw-2863	298	39	of	of	ADP
taxlaw-2863	298	40	stock	stock	NOUN
taxlaw-2863	298	41	,	,	PUNCT
taxlaw-2863	298	42	securities	security	NOUN
taxlaw-2863	298	43	,	,	PUNCT
taxlaw-2863	298	44	and	and	CCONJ
taxlaw-2863	298	45	real	real	ADJ
taxlaw-2863	298	46	property	property	NOUN
taxlaw-2863	298	47	;	;	PUNCT
taxlaw-2863	298	48	or	or	CCONJ
taxlaw-2863	298	49	certain	certain	ADJ
taxlaw-2863	298	50	other	other	ADJ
taxlaw-2863	298	51	income	income	NOUN
taxlaw-2863	298	52	.	.	PUNCT
taxlaw-2863	299	1	under	under	ADP
taxlaw-2863	299	2	i.r.c	i.r.c	NOUN
taxlaw-2863	299	3	.	.	PUNCT
taxlaw-2863	300	1	§	§	PROPN
taxlaw-2863	300	2	856(c)(3	856(c)(3	NUM
taxlaw-2863	300	3	)	)	PUNCT
taxlaw-2863	300	4	,	,	PUNCT
taxlaw-2863	300	5	at	at	ADV
taxlaw-2863	300	6	least	least	ADV
taxlaw-2863	300	7	75	75	NUM
taxlaw-2863	300	8	%	%	NOUN
taxlaw-2863	300	9	of	of	ADP
taxlaw-2863	300	10	a	a	DET
taxlaw-2863	300	11	reit	reit	NOUN
taxlaw-2863	300	12	’s	’s	PART
taxlaw-2863	300	13	gross	gross	ADJ
taxlaw-2863	300	14	income	income	NOUN
taxlaw-2863	300	15	must	must	AUX
taxlaw-2863	300	16	come	come	VERB
taxlaw-2863	300	17	from	from	ADP
taxlaw-2863	300	18	rents	rent	NOUN
taxlaw-2863	300	19	from	from	ADP
taxlaw-2863	300	20	real	real	ADJ
taxlaw-2863	300	21	property	property	NOUN
taxlaw-2863	300	22	,	,	PUNCT
taxlaw-2863	300	23	interest	interest	NOUN
taxlaw-2863	300	24	on	on	ADP
taxlaw-2863	300	25	mortgages	mortgage	NOUN
taxlaw-2863	300	26	secured	secure	VERB
taxlaw-2863	300	27	by	by	ADP
taxlaw-2863	300	28	real	real	ADJ
taxlaw-2863	300	29	property	property	NOUN
taxlaw-2863	300	30	,	,	PUNCT
taxlaw-2863	300	31	gain	gain	NOUN
taxlaw-2863	300	32	from	from	ADP
taxlaw-2863	300	33	sale	sale	NOUN
taxlaw-2863	300	34	or	or	CCONJ
taxlaw-2863	300	35	other	other	ADJ
taxlaw-2863	300	36	disposition	disposition	NOUN
taxlaw-2863	300	37	of	of	ADP
taxlaw-2863	300	38	real	real	ADJ
taxlaw-2863	300	39	property	property	NOUN
taxlaw-2863	300	40	,	,	PUNCT
taxlaw-2863	300	41	dividends	dividend	NOUN
taxlaw-2863	300	42	from	from	ADP
taxlaw-2863	300	43	the	the	DET
taxlaw-2863	300	44	sale	sale	NOUN
taxlaw-2863	300	45	of	of	ADP
taxlaw-2863	300	46	transferable	transferable	ADJ
taxlaw-2863	300	47	shares	share	NOUN
taxlaw-2863	300	48	in	in	ADP
taxlaw-2863	300	49	other	other	ADJ
taxlaw-2863	300	50	reits	reit	NOUN
taxlaw-2863	300	51	,	,	PUNCT
taxlaw-2863	300	52	and	and	CCONJ
taxlaw-2863	300	53	certain	certain	ADJ
taxlaw-2863	300	54	other	other	ADJ
taxlaw-2863	300	55	real	real	ADJ
taxlaw-2863	300	56	estate	estate	NOUN
taxlaw-2863	300	57	income	income	NOUN
taxlaw-2863	300	58	.	.	PUNCT
taxlaw-2863	301	1	in	in	ADP
taxlaw-2863	301	2	other	other	ADJ
taxlaw-2863	301	3	words	word	NOUN
taxlaw-2863	301	4	,	,	PUNCT
taxlaw-2863	301	5	three	three	NUM
taxlaw-2863	301	6	-	-	PUNCT
taxlaw-2863	301	7	quarters	quarter	NOUN
taxlaw-2863	301	8	of	of	ADP
taxlaw-2863	301	9	the	the	DET
taxlaw-2863	301	10	reit	reit	NOUN
taxlaw-2863	301	11	’s	’s	PART
taxlaw-2863	301	12	income	income	NOUN
taxlaw-2863	301	13	must	must	AUX
taxlaw-2863	301	14	be	be	AUX
taxlaw-2863	301	15	derived	derive	VERB
taxlaw-2863	301	16	from	from	ADP
taxlaw-2863	301	17	real	real	ADJ
taxlaw-2863	301	18	property	property	NOUN
taxlaw-2863	301	19	.	.	PUNCT
taxlaw-2863	302	1	up	up	ADP
taxlaw-2863	302	2	to	to	ADP
taxlaw-2863	302	3	an	an	DET
taxlaw-2863	302	4	additional	additional	ADJ
taxlaw-2863	302	5	15	15	NUM
taxlaw-2863	302	6	%	%	NOUN
taxlaw-2863	302	7	of	of	ADP
taxlaw-2863	302	8	the	the	DET
taxlaw-2863	302	9	reit	reit	NOUN
taxlaw-2863	302	10	’s	’s	PART
taxlaw-2863	302	11	income	income	NOUN
taxlaw-2863	302	12	can	can	AUX
taxlaw-2863	302	13	come	come	VERB
taxlaw-2863	302	14	from	from	ADP
taxlaw-2863	302	15	sources	source	NOUN
taxlaw-2863	302	16	from	from	ADP
taxlaw-2863	302	17	which	which	PRON
taxlaw-2863	302	18	a	a	DET
taxlaw-2863	302	19	ric	ric	PROPN
taxlaw-2863	302	20	would	would	AUX
taxlaw-2863	302	21	derive	derive	VERB
taxlaw-2863	302	22	the	the	DET
taxlaw-2863	302	23	vast	vast	ADJ
taxlaw-2863	302	24	majority	majority	NOUN
taxlaw-2863	302	25	of	of	ADP
taxlaw-2863	302	26	its	its	PRON
taxlaw-2863	302	27	income.92	income.92	NOUN
taxlaw-2863	302	28	thus	thus	ADV
taxlaw-2863	302	29	,	,	PUNCT
taxlaw-2863	302	30	while	while	SCONJ
taxlaw-2863	302	31	the	the	DET
taxlaw-2863	302	32	same	same	ADJ
taxlaw-2863	302	33	passive	passive	ADJ
taxlaw-2863	302	34	investment	investment	NOUN
taxlaw-2863	302	35	rule	rule	NOUN
taxlaw-2863	302	36	applies	apply	VERB
taxlaw-2863	302	37	to	to	ADP
taxlaw-2863	302	38	both	both	DET
taxlaw-2863	302	39	rics	ric	NOUN
taxlaw-2863	302	40	and	and	CCONJ
taxlaw-2863	302	41	reits	reit	NOUN
taxlaw-2863	302	42	,	,	PUNCT
taxlaw-2863	302	43	the	the	DET
taxlaw-2863	302	44	additional	additional	ADJ
taxlaw-2863	302	45	75	75	NUM
taxlaw-2863	302	46	%	%	NOUN
taxlaw-2863	302	47	rule	rule	NOUN
taxlaw-2863	302	48	on	on	ADP
taxlaw-2863	302	49	reit	reit	NOUN
taxlaw-2863	302	50	income	income	NOUN
taxlaw-2863	302	51	is	be	AUX
taxlaw-2863	302	52	designed	design	VERB
taxlaw-2863	302	53	to	to	PART
taxlaw-2863	302	54	ensure	ensure	VERB
taxlaw-2863	302	55	that	that	SCONJ
taxlaw-2863	302	56	the	the	DET
taxlaw-2863	302	57	majority	majority	NOUN
taxlaw-2863	302	58	of	of	ADP
taxlaw-2863	302	59	the	the	DET
taxlaw-2863	302	60	passive	passive	ADJ
taxlaw-2863	302	61	investments	investment	NOUN
taxlaw-2863	302	62	made	make	VERB
taxlaw-2863	302	63	by	by	ADP
taxlaw-2863	302	64	a	a	DET
taxlaw-2863	302	65	reit	reit	NOUN
taxlaw-2863	302	66	are	be	AUX
taxlaw-2863	302	67	in	in	ADP
taxlaw-2863	302	68	real	real	ADJ
taxlaw-2863	302	69	property	property	NOUN
taxlaw-2863	302	70	or	or	CCONJ
taxlaw-2863	302	71	in	in	ADP
taxlaw-2863	302	72	mortgages	mortgage	NOUN
taxlaw-2863	302	73	on	on	ADP
taxlaw-2863	302	74	real	real	ADJ
taxlaw-2863	302	75	property.93	property.93	NOUN
taxlaw-2863	302	76	2	2	NUM
taxlaw-2863	302	77	.	.	PUNCT
taxlaw-2863	303	1	“	"	PUNCT
taxlaw-2863	303	2	good	good	ADJ
taxlaw-2863	303	3	”	"	PUNCT
taxlaw-2863	303	4	assets	asset	NOUN
taxlaw-2863	303	5	a.	a.	NOUN
taxlaw-2863	303	6	rics	ric	NOUN
taxlaw-2863	303	7	the	the	DET
taxlaw-2863	303	8	ric	ric	PROPN
taxlaw-2863	303	9	“	"	PUNCT
taxlaw-2863	303	10	good	good	ADJ
taxlaw-2863	303	11	”	"	PUNCT
taxlaw-2863	303	12	asset	asset	NOUN
taxlaw-2863	303	13	test	test	NOUN
taxlaw-2863	303	14	is	be	AUX
taxlaw-2863	303	15	intended	intend	VERB
taxlaw-2863	303	16	to	to	PART
taxlaw-2863	303	17	mirror	mirror	VERB
taxlaw-2863	303	18	the	the	DET
taxlaw-2863	303	19	asset	asset	NOUN
taxlaw-2863	303	20	diversification	diversification	NOUN
taxlaw-2863	303	21	requirement	requirement	NOUN
taxlaw-2863	303	22	in	in	ADP
taxlaw-2863	303	23	the	the	DET
taxlaw-2863	303	24	‘	'	PUNCT
taxlaw-2863	303	25	40	40	NUM
taxlaw-2863	303	26	act	act	NOUN
taxlaw-2863	303	27	for	for	ADP
taxlaw-2863	303	28	certain	certain	ADJ
taxlaw-2863	303	29	investment	investment	NOUN
taxlaw-2863	303	30	companies	company	NOUN
taxlaw-2863	303	31	.	.	PUNCT
taxlaw-2863	304	1	the	the	DET
taxlaw-2863	304	2	“	"	PUNCT
taxlaw-2863	304	3	good	good	ADJ
taxlaw-2863	304	4	”	"	PUNCT
taxlaw-2863	304	5	asset	asset	NOUN
taxlaw-2863	304	6	test	test	NOUN
taxlaw-2863	304	7	,	,	PUNCT
taxlaw-2863	304	8	when	when	SCONJ
taxlaw-2863	304	9	satisfied	satisfied	ADJ
taxlaw-2863	304	10	,	,	PUNCT
taxlaw-2863	304	11	may	may	AUX
taxlaw-2863	304	12	afford	afford	VERB
taxlaw-2863	304	13	tax	tax	NOUN
taxlaw-2863	304	14	-	-	PUNCT
taxlaw-2863	304	15	favored	favor	VERB
taxlaw-2863	304	16	treatment	treatment	NOUN
taxlaw-2863	304	17	to	to	ADP
taxlaw-2863	304	18	certain	certain	ADJ
taxlaw-2863	304	19	diversified	diversified	ADJ
taxlaw-2863	304	20	investment	investment	NOUN
taxlaw-2863	304	21	companies	company	NOUN
taxlaw-2863	304	22	.	.	PUNCT
taxlaw-2863	305	1	under	under	ADP
taxlaw-2863	305	2	i.r.c	i.r.c	NOUN
taxlaw-2863	305	3	.	.	PUNCT
taxlaw-2863	306	1	§	§	PROPN
taxlaw-2863	306	2	851(b)(3)(a	851(b)(3)(a	NUM
taxlaw-2863	306	3	)	)	PUNCT
taxlaw-2863	306	4	,	,	PUNCT
taxlaw-2863	306	5	at	at	ADP
taxlaw-2863	306	6	the	the	DET
taxlaw-2863	306	7	end	end	NOUN
taxlaw-2863	306	8	of	of	ADP
taxlaw-2863	306	9	each	each	DET
taxlaw-2863	306	10	quarter	quarter	NOUN
taxlaw-2863	306	11	,	,	PUNCT
taxlaw-2863	306	12	50	50	NUM
taxlaw-2863	306	13	%	%	NOUN
taxlaw-2863	306	14	or	or	CCONJ
taxlaw-2863	306	15	more	more	ADJ
taxlaw-2863	306	16	in	in	ADP
taxlaw-2863	306	17	value	value	NOUN
taxlaw-2863	306	18	of	of	ADP
taxlaw-2863	306	19	the	the	DET
taxlaw-2863	306	20	total	total	ADJ
taxlaw-2863	306	21	assets	asset	NOUN
taxlaw-2863	306	22	of	of	ADP
taxlaw-2863	306	23	the	the	DET
taxlaw-2863	306	24	ric	ric	PROPN
taxlaw-2863	306	25	must	must	AUX
taxlaw-2863	306	26	be	be	AUX
taxlaw-2863	306	27	cash	cash	NOUN
taxlaw-2863	306	28	or	or	CCONJ
taxlaw-2863	306	29	cash	cash	NOUN
taxlaw-2863	306	30	items	item	NOUN
taxlaw-2863	306	31	(	(	PUNCT
taxlaw-2863	306	32	including	include	VERB
taxlaw-2863	306	33	receivables	receivable	NOUN
taxlaw-2863	306	34	)	)	PUNCT
taxlaw-2863	306	35	,	,	PUNCT
taxlaw-2863	306	36	government	government	NOUN
taxlaw-2863	306	37	securities	security	NOUN
taxlaw-2863	306	38	(	(	PUNCT
taxlaw-2863	306	39	e.g.	e.g.	ADV
taxlaw-2863	306	40	treasury	treasury	NOUN
taxlaw-2863	306	41	securities	security	NOUN
taxlaw-2863	306	42	)	)	PUNCT
taxlaw-2863	306	43	,	,	PUNCT
taxlaw-2863	306	44	securities	security	NOUN
taxlaw-2863	306	45	of	of	ADP
taxlaw-2863	306	46	other	other	ADJ
taxlaw-2863	306	47	rics	ric	NOUN
taxlaw-2863	306	48	,	,	PUNCT
taxlaw-2863	306	49	and	and	CCONJ
taxlaw-2863	306	50	certain	certain	ADJ
taxlaw-2863	306	51	other	other	ADJ
taxlaw-2863	306	52	types	type	NOUN
taxlaw-2863	306	53	of	of	ADP
taxlaw-2863	306	54	securities	security	NOUN
taxlaw-2863	306	55	.	.	PUNCT
taxlaw-2863	307	1	this	this	DET
taxlaw-2863	307	2	tax	tax	NOUN
taxlaw-2863	307	3	requirement	requirement	NOUN
taxlaw-2863	307	4	parrots	parrot	VERB
taxlaw-2863	307	5	the	the	DET
taxlaw-2863	307	6	definition	definition	NOUN
taxlaw-2863	307	7	of	of	ADP
taxlaw-2863	307	8	“	"	PUNCT
taxlaw-2863	307	9	diversified	diversified	ADJ
taxlaw-2863	307	10	management	management	NOUN
taxlaw-2863	307	11	company	company	NOUN
taxlaw-2863	307	12	”	"	PUNCT
taxlaw-2863	307	13	in	in	ADP
taxlaw-2863	307	14	section	section	NOUN
taxlaw-2863	307	15	5(b)(1	5(b)(1	NUM
taxlaw-2863	307	16	)	)	PUNCT
taxlaw-2863	307	17	of	of	ADP
taxlaw-2863	307	18	the	the	DET
taxlaw-2863	307	19	‘	'	PUNCT
taxlaw-2863	307	20	40	40	NUM
taxlaw-2863	307	21	act	act	NOUN
taxlaw-2863	307	22	.	.	PUNCT
taxlaw-2863	308	1	section	section	NOUN
taxlaw-2863	308	2	5(b	5(b	NUM
taxlaw-2863	308	3	)	)	PUNCT
taxlaw-2863	308	4	provides	provide	VERB
taxlaw-2863	308	5	that	that	SCONJ
taxlaw-2863	308	6	a	a	DET
taxlaw-2863	308	7	diversified	diversified	ADJ
taxlaw-2863	308	8	company	company	NOUN
taxlaw-2863	308	9	is	be	AUX
taxlaw-2863	308	10	a	a	DET
taxlaw-2863	308	11	management	management	NOUN
taxlaw-2863	308	12	company,94	company,94	NOUN
taxlaw-2863	308	13	at	at	ADV
taxlaw-2863	308	14	least	least	ADV
taxlaw-2863	308	15	75	75	NUM
taxlaw-2863	308	16	%	%	NOUN
taxlaw-2863	308	17	of	of	ADP
taxlaw-2863	308	18	the	the	DET
taxlaw-2863	308	19	total	total	ADJ
taxlaw-2863	308	20	assets	asset	NOUN
taxlaw-2863	308	21	of	of	ADP
taxlaw-2863	308	22	which	which	PRON
taxlaw-2863	308	23	are	be	AUX
taxlaw-2863	308	24	invested	invest	VERB
taxlaw-2863	308	25	in	in	ADP
taxlaw-2863	308	26	cash	cash	NOUN
taxlaw-2863	308	27	,	,	PUNCT
taxlaw-2863	308	28	government	government	NOUN
taxlaw-2863	308	29	securities	security	NOUN
taxlaw-2863	308	30	,	,	PUNCT
taxlaw-2863	308	31	securities	security	NOUN
taxlaw-2863	308	32	of	of	ADP
taxlaw-2863	308	33	other	other	ADJ
taxlaw-2863	308	34	investment	investment	NOUN
taxlaw-2863	308	35	companies	company	NOUN
taxlaw-2863	308	36	,	,	PUNCT
taxlaw-2863	308	37	and	and	CCONJ
taxlaw-2863	308	38	certain	certain	ADJ
taxlaw-2863	308	39	other	other	ADJ
taxlaw-2863	308	40	securities	security	NOUN
taxlaw-2863	308	41	.	.	PUNCT
taxlaw-2863	309	1	section	section	NOUN
taxlaw-2863	309	2	5(b	5(b	NUM
taxlaw-2863	309	3	)	)	PUNCT
taxlaw-2863	309	4	also	also	ADV
taxlaw-2863	309	5	provides	provide	VERB
taxlaw-2863	309	6	that	that	SCONJ
taxlaw-2863	309	7	no	no	DET
taxlaw-2863	309	8	more	more	ADJ
taxlaw-2863	309	9	than	than	ADP
taxlaw-2863	309	10	5	5	NUM
taxlaw-2863	309	11	%	%	NOUN
taxlaw-2863	309	12	of	of	ADP
taxlaw-2863	309	13	the	the	DET
taxlaw-2863	309	14	value	value	NOUN
taxlaw-2863	309	15	of	of	ADP
taxlaw-2863	309	16	the	the	DET
taxlaw-2863	309	17	total	total	ADJ
taxlaw-2863	309	18	assets	asset	NOUN
taxlaw-2863	309	19	invested	invest	VERB
taxlaw-2863	309	20	by	by	ADP
taxlaw-2863	309	21	the	the	DET
taxlaw-2863	309	22	diversified	diversify	VERB
taxlaw-2863	309	23	company	company	NOUN
taxlaw-2863	309	24	may	may	AUX
taxlaw-2863	309	25	be	be	AUX
taxlaw-2863	309	26	invested	invest	VERB
taxlaw-2863	309	27	in	in	ADP
taxlaw-2863	309	28	the	the	DET
taxlaw-2863	309	29	securities	security	NOUN
taxlaw-2863	309	30	of	of	ADP
taxlaw-2863	309	31	any	any	DET
taxlaw-2863	309	32	one	one	NUM
taxlaw-2863	309	33	issuer	issuer	NOUN
taxlaw-2863	309	34	,	,	PUNCT
taxlaw-2863	309	35	and	and	CCONJ
taxlaw-2863	309	36	no	no	DET
taxlaw-2863	309	37	more	more	ADJ
taxlaw-2863	309	38	than	than	ADP
taxlaw-2863	309	39	10	10	NUM
taxlaw-2863	309	40	%	%	NOUN
taxlaw-2863	309	41	(	(	PUNCT
taxlaw-2863	309	42	by	by	ADP
taxlaw-2863	309	43	vote	vote	NOUN
taxlaw-2863	309	44	or	or	CCONJ
taxlaw-2863	309	45	value	value	NOUN
taxlaw-2863	309	46	)	)	PUNCT
taxlaw-2863	309	47	of	of	ADP
taxlaw-2863	309	48	the	the	DET
taxlaw-2863	309	49	outstanding	outstanding	ADJ
taxlaw-2863	309	50	voting	voting	NOUN
taxlaw-2863	309	51	securities	security	NOUN
taxlaw-2863	309	52	of	of	ADP
taxlaw-2863	309	53	one	one	NUM
taxlaw-2863	309	54	issuer.95	issuer.95	NOUN
taxlaw-2863	309	55	in	in	ADP
taxlaw-2863	309	56	the	the	DET
taxlaw-2863	309	57	internal	internal	ADJ
taxlaw-2863	309	58	revenue	revenue	NOUN
taxlaw-2863	309	59	code	code	NOUN
taxlaw-2863	309	60	,	,	PUNCT
taxlaw-2863	309	61	that	that	SCONJ
taxlaw-2863	309	62	75	75	NUM
taxlaw-2863	309	63	%	%	NOUN
taxlaw-2863	309	64	threshold	threshold	NOUN
taxlaw-2863	309	65	from	from	ADP
taxlaw-2863	309	66	the	the	DET
taxlaw-2863	309	67	‘	'	PUNCT
taxlaw-2863	309	68	40	40	NUM
taxlaw-2863	309	69	91	91	NUM
taxlaw-2863	309	70	i	i	PRON
taxlaw-2863	309	71	d.	d.	PROPN
taxlaw-2863	309	72	at	at	ADP
taxlaw-2863	309	73	821	821	NUM
taxlaw-2863	309	74	(	(	PUNCT
taxlaw-2863	309	75	congress	congress	PROPN
taxlaw-2863	309	76	“	"	PUNCT
taxlaw-2863	309	77	has	have	AUX
taxlaw-2863	309	78	…	…	PUNCT
taxlaw-2863	309	79	taken	take	VERB
taxlaw-2863	309	80	care	care	NOUN
taxlaw-2863	309	81	to	to	PART
taxlaw-2863	309	82	draw	draw	VERB
taxlaw-2863	309	83	a	a	DET
taxlaw-2863	309	84	sharp	sharp	ADJ
taxlaw-2863	309	85	line	line	NOUN
taxlaw-2863	309	86	between	between	ADP
taxlaw-2863	309	87	passive	passive	ADJ
taxlaw-2863	309	88	investments	investment	NOUN
taxlaw-2863	309	89	and	and	CCONJ
taxlaw-2863	309	90	the	the	DET
taxlaw-2863	309	91	active	active	ADJ
taxlaw-2863	309	92	operation	operation	NOUN
taxlaw-2863	309	93	of	of	ADP
taxlaw-2863	309	94	business	business	NOUN
taxlaw-2863	309	95	…	…	PUNCT
taxlaw-2863	309	96	”	"	PUNCT
taxlaw-2863	309	97	)	)	PUNCT
taxlaw-2863	309	98	.	.	PUNCT
taxlaw-2863	310	1	92	92	NUM
taxlaw-2863	311	1	i	i	PRON
taxlaw-2863	311	2	d.	d.	NOUN
taxlaw-2863	311	3	at	at	ADP
taxlaw-2863	311	4	822	822	NUM
taxlaw-2863	311	5	.	.	PUNCT
taxlaw-2863	312	1	93	93	NUM
taxlaw-2863	313	1	i	i	PRON
taxlaw-2863	313	2	d.	d.	PROPN
taxlaw-2863	313	3	at	at	ADP
taxlaw-2863	313	4	819	819	NUM
taxlaw-2863	313	5	,	,	PUNCT
taxlaw-2863	313	6	822	822	NUM
taxlaw-2863	313	7	.	.	PUNCT
taxlaw-2863	313	8	94	94	NUM
taxlaw-2863	313	9	“	"	PUNCT
taxlaw-2863	313	10	‘	'	PUNCT
taxlaw-2863	313	11	management	management	NOUN
taxlaw-2863	313	12	company	company	NOUN
taxlaw-2863	313	13	’	'	PUNCT
taxlaw-2863	313	14	means	mean	VERB
taxlaw-2863	313	15	any	any	DET
taxlaw-2863	313	16	investment	investment	NOUN
taxlaw-2863	313	17	company	company	NOUN
taxlaw-2863	313	18	other	other	ADJ
taxlaw-2863	313	19	than	than	ADP
taxlaw-2863	313	20	a	a	DET
taxlaw-2863	313	21	face	face	NOUN
taxlaw-2863	313	22	-	-	PUNCT
taxlaw-2863	313	23	amount	amount	NOUN
taxlaw-2863	313	24	certificate	certificate	NOUN
taxlaw-2863	313	25	company	company	NOUN
taxlaw-2863	313	26	or	or	CCONJ
taxlaw-2863	313	27	a	a	DET
taxlaw-2863	313	28	unit	unit	NOUN
taxlaw-2863	313	29	investment	investment	NOUN
taxlaw-2863	313	30	trust	trust	NOUN
taxlaw-2863	313	31	.	.	PUNCT
taxlaw-2863	313	32	”	"	PUNCT
taxlaw-2863	314	1	investment	investment	NOUN
taxlaw-2863	314	2	company	company	NOUN
taxlaw-2863	314	3	act	act	NOUN
taxlaw-2863	314	4	of	of	ADP
taxlaw-2863	314	5	1940	1940	NUM
taxlaw-2863	314	6	,	,	PUNCT
taxlaw-2863	314	7	pub	pub	NOUN
taxlaw-2863	314	8	.	.	PUNCT
taxlaw-2863	315	1	l.	l.	PROPN
taxlaw-2863	315	2	no	no	INTJ
taxlaw-2863	315	3	.	.	PUNCT
taxlaw-2863	316	1	76–768	76–768	PROPN
taxlaw-2863	316	2	,	,	PUNCT
taxlaw-2863	316	3	§	§	PROPN
taxlaw-2863	316	4	4(3	4(3	NUM
taxlaw-2863	316	5	)	)	PUNCT
taxlaw-2863	316	6	,	,	PUNCT
taxlaw-2863	316	7	54	54	NUM
taxlaw-2863	316	8	stat	stat	NOUN
taxlaw-2863	316	9	.	.	PUNCT
taxlaw-2863	317	1	789	789	NUM
taxlaw-2863	317	2	,	,	PUNCT
taxlaw-2863	317	3	799	799	NUM
taxlaw-2863	317	4	(	(	PUNCT
taxlaw-2863	317	5	1940	1940	NUM
taxlaw-2863	317	6	)	)	PUNCT
taxlaw-2863	317	7	.	.	PUNCT
taxlaw-2863	318	1	95	95	NUM
taxlaw-2863	318	2	“	"	PUNCT
taxlaw-2863	318	3	‘	'	PUNCT
taxlaw-2863	318	4	diversified	diversified	ADJ
taxlaw-2863	318	5	company	company	NOUN
taxlaw-2863	318	6	’	'	PUNCT
taxlaw-2863	318	7	means	mean	VERB
taxlaw-2863	318	8	a	a	DET
taxlaw-2863	318	9	management	management	NOUN
taxlaw-2863	318	10	company	company	NOUN
taxlaw-2863	318	11	which	which	PRON
taxlaw-2863	318	12	meets	meet	VERB
taxlaw-2863	318	13	the	the	DET
taxlaw-2863	318	14	following	follow	VERB
taxlaw-2863	318	15	requirements	requirement	NOUN
taxlaw-2863	318	16	:	:	PUNCT
taxlaw-2863	318	17	at	at	ADV
taxlaw-2863	318	18	least	least	ADV
taxlaw-2863	318	19	75	75	NUM
taxlaw-2863	318	20	per	per	ADP
taxlaw-2863	318	21	centum	centum	NOUN
taxlaw-2863	318	22	of	of	ADP
taxlaw-2863	318	23	the	the	DET
taxlaw-2863	318	24	value	value	NOUN
taxlaw-2863	318	25	of	of	ADP
taxlaw-2863	318	26	its	its	PRON
taxlaw-2863	318	27	total	total	ADJ
taxlaw-2863	318	28	assets	asset	NOUN
taxlaw-2863	318	29	is	be	AUX
taxlaw-2863	318	30	represented	represent	VERB
taxlaw-2863	318	31	by	by	ADP
taxlaw-2863	318	32	cash	cash	NOUN
taxlaw-2863	318	33	and	and	CCONJ
taxlaw-2863	318	34	cash	cash	NOUN
taxlaw-2863	318	35	items	item	NOUN
taxlaw-2863	318	36	(	(	PUNCT
taxlaw-2863	318	37	including	include	VERB
taxlaw-2863	318	38	receivables	receivable	NOUN
taxlaw-2863	318	39	)	)	PUNCT
taxlaw-2863	318	40	,	,	PUNCT
taxlaw-2863	318	41	government	government	NOUN
taxlaw-2863	318	42	securities	security	NOUN
taxlaw-2863	318	43	,	,	PUNCT
taxlaw-2863	318	44	securities	security	NOUN
taxlaw-2863	318	45	of	of	ADP
taxlaw-2863	318	46	other	other	ADJ
taxlaw-2863	318	47	investment	investment	NOUN
taxlaw-2863	318	48	companies	company	NOUN
taxlaw-2863	318	49	,	,	PUNCT
taxlaw-2863	318	50	and	and	CCONJ
taxlaw-2863	318	51	other	other	ADJ
taxlaw-2863	318	52	securities	security	NOUN
taxlaw-2863	318	53	for	for	ADP
taxlaw-2863	318	54	the	the	DET
taxlaw-2863	318	55	purposes	purpose	NOUN
taxlaw-2863	318	56	of	of	ADP
taxlaw-2863	318	57	this	this	DET
taxlaw-2863	318	58	calculation	calculation	NOUN
taxlaw-2863	318	59	limited	limit	VERB
taxlaw-2863	318	60	in	in	ADP
taxlaw-2863	318	61	respect	respect	NOUN
taxlaw-2863	318	62	of	of	ADP
taxlaw-2863	318	63	any	any	DET
taxlaw-2863	318	64	one	one	NUM
taxlaw-2863	318	65	issuer	issuer	NOUN
taxlaw-2863	318	66	to	to	ADP
taxlaw-2863	318	67	an	an	DET
taxlaw-2863	318	68	amount	amount	NOUN
taxlaw-2863	318	69	not	not	PART
taxlaw-2863	318	70	greater	great	ADJ
taxlaw-2863	318	71	in	in	ADP
taxlaw-2863	318	72	value	value	NOUN
taxlaw-2863	318	73	than	than	ADP
taxlaw-2863	318	74	5	5	NUM
taxlaw-2863	318	75	per	per	ADP
taxlaw-2863	318	76	2018	2018	NUM
taxlaw-2863	318	77	]	]	PUNCT
taxlaw-2863	318	78	schrödinger	schrödinger	PROPN
taxlaw-2863	318	79	’s	’s	PART
taxlaw-2863	318	80	currency	currency	NOUN
taxlaw-2863	318	81	243	243	NUM
taxlaw-2863	318	82	act	act	NOUN
taxlaw-2863	318	83	is	be	AUX
taxlaw-2863	318	84	decreased	decrease	VERB
taxlaw-2863	318	85	to	to	ADP
taxlaw-2863	318	86	50	50	NUM
taxlaw-2863	318	87	%	%	NOUN
taxlaw-2863	318	88	for	for	ADP
taxlaw-2863	318	89	ric	ric	PROPN
taxlaw-2863	318	90	tax	tax	NOUN
taxlaw-2863	318	91	qualification	qualification	NOUN
taxlaw-2863	318	92	purposes	purpose	NOUN
taxlaw-2863	318	93	.	.	PUNCT
taxlaw-2863	319	1	the	the	DET
taxlaw-2863	319	2	legislative	legislative	ADJ
taxlaw-2863	319	3	purpose	purpose	NOUN
taxlaw-2863	319	4	for	for	ADP
taxlaw-2863	319	5	the	the	DET
taxlaw-2863	319	6	ric	ric	ADJ
taxlaw-2863	319	7	“	"	PUNCT
taxlaw-2863	319	8	good	good	ADJ
taxlaw-2863	319	9	”	"	PUNCT
taxlaw-2863	319	10	asset	asset	NOUN
taxlaw-2863	319	11	test	test	NOUN
taxlaw-2863	319	12	and	and	CCONJ
taxlaw-2863	319	13	its	its	PRON
taxlaw-2863	319	14	nexus	nexus	NOUN
taxlaw-2863	319	15	with	with	ADP
taxlaw-2863	319	16	section	section	NOUN
taxlaw-2863	319	17	5(b	5(b	NUM
taxlaw-2863	319	18	)	)	PUNCT
taxlaw-2863	319	19	of	of	ADP
taxlaw-2863	319	20	the	the	DET
taxlaw-2863	319	21	‘	'	PUNCT
taxlaw-2863	319	22	40	40	NUM
taxlaw-2863	319	23	act	act	NOUN
taxlaw-2863	319	24	are	be	AUX
taxlaw-2863	319	25	somewhat	somewhat	ADV
taxlaw-2863	319	26	of	of	ADP
taxlaw-2863	319	27	a	a	DET
taxlaw-2863	319	28	mystery	mystery	NOUN
taxlaw-2863	319	29	.	.	PUNCT
taxlaw-2863	320	1	one	one	NUM
taxlaw-2863	320	2	commentator	commentator	NOUN
taxlaw-2863	320	3	hypothesizes	hypothesize	VERB
taxlaw-2863	320	4	that	that	SCONJ
taxlaw-2863	320	5	diversified	diversified	ADJ
taxlaw-2863	320	6	investment	investment	NOUN
taxlaw-2863	320	7	companies	company	NOUN
taxlaw-2863	320	8	must	must	AUX
taxlaw-2863	320	9	satisfy	satisfy	VERB
taxlaw-2863	320	10	the	the	DET
taxlaw-2863	320	11	asset	asset	NOUN
taxlaw-2863	320	12	diversification	diversification	NOUN
taxlaw-2863	320	13	requirement	requirement	NOUN
taxlaw-2863	320	14	under	under	ADP
taxlaw-2863	320	15	the	the	DET
taxlaw-2863	320	16	‘	'	PUNCT
taxlaw-2863	320	17	40	40	NUM
taxlaw-2863	320	18	act	act	NOUN
taxlaw-2863	320	19	“	"	PUNCT
taxlaw-2863	320	20	to	to	PART
taxlaw-2863	320	21	inform	inform	VERB
taxlaw-2863	320	22	stockholders	stockholder	NOUN
taxlaw-2863	320	23	of	of	ADP
taxlaw-2863	320	24	the	the	DET
taxlaw-2863	320	25	character	character	NOUN
taxlaw-2863	320	26	of	of	ADP
taxlaw-2863	320	27	the	the	DET
taxlaw-2863	320	28	portfolio	portfolio	NOUN
taxlaw-2863	320	29	of	of	ADP
taxlaw-2863	320	30	the	the	DET
taxlaw-2863	320	31	company	company	NOUN
taxlaw-2863	320	32	in	in	ADP
taxlaw-2863	320	33	which	which	PRON
taxlaw-2863	320	34	they	they	PRON
taxlaw-2863	320	35	have	have	AUX
taxlaw-2863	320	36	invested	invest	VERB
taxlaw-2863	320	37	,	,	PUNCT
taxlaw-2863	320	38	”	"	PUNCT
taxlaw-2863	320	39	thereby	thereby	ADV
taxlaw-2863	320	40	enabling	enable	VERB
taxlaw-2863	320	41	the	the	DET
taxlaw-2863	320	42	small	small	ADJ
taxlaw-2863	320	43	investors	investor	NOUN
taxlaw-2863	320	44	that	that	PRON
taxlaw-2863	320	45	tend	tend	VERB
taxlaw-2863	320	46	to	to	PART
taxlaw-2863	320	47	invest	invest	VERB
taxlaw-2863	320	48	in	in	ADP
taxlaw-2863	320	49	rics	ric	NOUN
taxlaw-2863	320	50	to	to	PART
taxlaw-2863	320	51	make	make	VERB
taxlaw-2863	320	52	sound	sound	ADJ
taxlaw-2863	320	53	investment	investment	NOUN
taxlaw-2863	320	54	decisions	decision	NOUN
taxlaw-2863	320	55	and	and	CCONJ
taxlaw-2863	320	56	to	to	PART
taxlaw-2863	320	57	be	be	AUX
taxlaw-2863	320	58	insulated	insulate	VERB
taxlaw-2863	320	59	from	from	ADP
taxlaw-2863	320	60	the	the	DET
taxlaw-2863	320	61	risks	risk	NOUN
taxlaw-2863	320	62	of	of	ADP
taxlaw-2863	320	63	a	a	DET
taxlaw-2863	320	64	non	non	ADJ
taxlaw-2863	320	65	-	-	ADJ
taxlaw-2863	320	66	diversified	diversified	ADJ
taxlaw-2863	320	67	investment.96	investment.96	PROPN
taxlaw-2863	320	68	b.	b.	PROPN
taxlaw-2863	320	69	reits	reits	PROPN
taxlaw-2863	320	70	under	under	ADP
taxlaw-2863	320	71	i.r.c	i.r.c	NOUN
taxlaw-2863	320	72	.	.	PUNCT
taxlaw-2863	321	1	§	§	PROPN
taxlaw-2863	321	2	856(c)(4	856(c)(4	PROPN
taxlaw-2863	321	3	)	)	PUNCT
taxlaw-2863	321	4	,	,	PUNCT
taxlaw-2863	321	5	at	at	ADP
taxlaw-2863	321	6	the	the	DET
taxlaw-2863	321	7	close	close	NOUN
taxlaw-2863	321	8	of	of	ADP
taxlaw-2863	321	9	each	each	DET
taxlaw-2863	321	10	quarter	quarter	NOUN
taxlaw-2863	321	11	at	at	ADV
taxlaw-2863	321	12	least	least	ADV
taxlaw-2863	321	13	75	75	NUM
taxlaw-2863	321	14	%	%	NOUN
taxlaw-2863	321	15	of	of	ADP
taxlaw-2863	321	16	a	a	DET
taxlaw-2863	321	17	reit	reit	NOUN
taxlaw-2863	321	18	’s	’s	PART
taxlaw-2863	321	19	total	total	ADJ
taxlaw-2863	321	20	assets	asset	NOUN
taxlaw-2863	321	21	must	must	AUX
taxlaw-2863	321	22	be	be	AUX
taxlaw-2863	321	23	invested	invest	VERB
taxlaw-2863	321	24	in	in	ADP
taxlaw-2863	321	25	real	real	ADJ
taxlaw-2863	321	26	estate	estate	NOUN
taxlaw-2863	321	27	,	,	PUNCT
taxlaw-2863	321	28	cash	cash	NOUN
taxlaw-2863	321	29	,	,	PUNCT
taxlaw-2863	321	30	and	and	CCONJ
taxlaw-2863	321	31	government	government	NOUN
taxlaw-2863	321	32	securities	security	NOUN
taxlaw-2863	321	33	.	.	PUNCT
taxlaw-2863	322	1	no	no	DET
taxlaw-2863	322	2	more	more	ADJ
taxlaw-2863	322	3	than	than	ADP
taxlaw-2863	322	4	25	25	NUM
taxlaw-2863	322	5	%	%	NOUN
taxlaw-2863	322	6	of	of	ADP
taxlaw-2863	322	7	those	those	DET
taxlaw-2863	322	8	assets	asset	NOUN
taxlaw-2863	322	9	may	may	AUX
taxlaw-2863	322	10	consist	consist	VERB
taxlaw-2863	322	11	of	of	ADP
taxlaw-2863	322	12	securities	security	NOUN
taxlaw-2863	322	13	other	other	ADJ
taxlaw-2863	322	14	than	than	ADP
taxlaw-2863	322	15	government	government	NOUN
taxlaw-2863	322	16	securities	security	NOUN
taxlaw-2863	322	17	or	or	CCONJ
taxlaw-2863	322	18	reit	reit	NOUN
taxlaw-2863	322	19	debt	debt	NOUN
taxlaw-2863	322	20	instruments	instrument	NOUN
taxlaw-2863	322	21	.	.	PUNCT
taxlaw-2863	323	1	this	this	DET
taxlaw-2863	323	2	requirement	requirement	NOUN
taxlaw-2863	323	3	echoes	echo	VERB
taxlaw-2863	323	4	the	the	DET
taxlaw-2863	323	5	ric	ric	PROPN
taxlaw-2863	323	6	“	"	PUNCT
taxlaw-2863	323	7	good	good	ADJ
taxlaw-2863	323	8	”	"	PUNCT
taxlaw-2863	323	9	asset	asset	NOUN
taxlaw-2863	323	10	requirement	requirement	NOUN
taxlaw-2863	323	11	because	because	SCONJ
taxlaw-2863	323	12	congress	congress	PROPN
taxlaw-2863	323	13	,	,	PUNCT
taxlaw-2863	323	14	in	in	ADP
taxlaw-2863	323	15	crafting	craft	VERB
taxlaw-2863	323	16	a	a	DET
taxlaw-2863	323	17	tax	tax	NOUN
taxlaw-2863	323	18	regime	regime	NOUN
taxlaw-2863	323	19	for	for	ADP
taxlaw-2863	323	20	reits	reit	NOUN
taxlaw-2863	323	21	,	,	PUNCT
taxlaw-2863	323	22	wanted	want	VERB
taxlaw-2863	323	23	to	to	PART
taxlaw-2863	323	24	assure	assure	VERB
taxlaw-2863	323	25	investors	investor	NOUN
taxlaw-2863	323	26	that	that	SCONJ
taxlaw-2863	323	27	(	(	PUNCT
taxlaw-2863	323	28	1	1	X
taxlaw-2863	323	29	)	)	PUNCT
taxlaw-2863	323	30	the	the	DET
taxlaw-2863	323	31	majority	majority	NOUN
taxlaw-2863	323	32	of	of	ADP
taxlaw-2863	323	33	the	the	DET
taxlaw-2863	323	34	reit	reit	NOUN
taxlaw-2863	323	35	’s	’s	PART
taxlaw-2863	323	36	investments	investment	NOUN
taxlaw-2863	323	37	are	be	AUX
taxlaw-2863	323	38	in	in	ADP
taxlaw-2863	323	39	real	real	ADJ
taxlaw-2863	323	40	property	property	NOUN
taxlaw-2863	323	41	,	,	PUNCT
taxlaw-2863	323	42	and	and	CCONJ
taxlaw-2863	323	43	(	(	PUNCT
taxlaw-2863	323	44	2	2	X
taxlaw-2863	323	45	)	)	PUNCT
taxlaw-2863	323	46	the	the	DET
taxlaw-2863	323	47	trust	trust	NOUN
taxlaw-2863	323	48	’s	’s	PART
taxlaw-2863	323	49	assets	asset	NOUN
taxlaw-2863	323	50	are	be	AUX
taxlaw-2863	323	51	sufficiently	sufficiently	ADV
taxlaw-2863	323	52	diversified	diversify	VERB
taxlaw-2863	323	53	in	in	ADP
taxlaw-2863	323	54	investments	investment	NOUN
taxlaw-2863	323	55	other	other	ADJ
taxlaw-2863	323	56	than	than	ADP
taxlaw-2863	323	57	real	real	ADJ
taxlaw-2863	323	58	estate	estate	NOUN
taxlaw-2863	323	59	(	(	PUNCT
taxlaw-2863	323	60	or	or	CCONJ
taxlaw-2863	323	61	cash	cash	NOUN
taxlaw-2863	323	62	,	,	PUNCT
taxlaw-2863	323	63	or	or	CCONJ
taxlaw-2863	323	64	government	government	NOUN
taxlaw-2863	323	65	securities).97	securities).97	NOUN
taxlaw-2863	323	66	thus	thus	ADV
taxlaw-2863	323	67	,	,	PUNCT
taxlaw-2863	323	68	the	the	DET
taxlaw-2863	323	69	rationale	rationale	NOUN
taxlaw-2863	323	70	behind	behind	ADP
taxlaw-2863	323	71	the	the	DET
taxlaw-2863	323	72	“	"	PUNCT
taxlaw-2863	323	73	good	good	ADJ
taxlaw-2863	323	74	”	"	PUNCT
taxlaw-2863	323	75	asset	asset	NOUN
taxlaw-2863	323	76	test	test	NOUN
taxlaw-2863	323	77	for	for	ADP
taxlaw-2863	323	78	both	both	DET
taxlaw-2863	323	79	rics	ric	NOUN
taxlaw-2863	323	80	and	and	CCONJ
taxlaw-2863	323	81	reits	reit	NOUN
taxlaw-2863	323	82	is	be	AUX
taxlaw-2863	323	83	the	the	DET
taxlaw-2863	323	84	same	same	ADJ
taxlaw-2863	323	85	:	:	PUNCT
taxlaw-2863	323	86	diversification	diversification	NOUN
taxlaw-2863	323	87	of	of	ADP
taxlaw-2863	323	88	investments	investment	NOUN
taxlaw-2863	323	89	.	.	PUNCT
taxlaw-2863	324	1	according	accord	VERB
taxlaw-2863	324	2	to	to	ADP
taxlaw-2863	324	3	the	the	DET
taxlaw-2863	324	4	service	service	NOUN
taxlaw-2863	324	5	,	,	PUNCT
taxlaw-2863	324	6	“	"	PUNCT
taxlaw-2863	324	7	[	[	AUX
taxlaw-2863	324	8	b]oth	b]oth	NOUN
taxlaw-2863	324	9	sets	set	NOUN
taxlaw-2863	324	10	of	of	ADP
taxlaw-2863	324	11	rules	rule	NOUN
taxlaw-2863	324	12	are	be	AUX
taxlaw-2863	324	13	intended	intend	VERB
taxlaw-2863	324	14	to	to	PART
taxlaw-2863	324	15	protect	protect	VERB
taxlaw-2863	324	16	the	the	DET
taxlaw-2863	324	17	investor	investor	NOUN
taxlaw-2863	324	18	from	from	ADP
taxlaw-2863	324	19	the	the	DET
taxlaw-2863	324	20	risks	risk	NOUN
taxlaw-2863	324	21	of	of	ADP
taxlaw-2863	324	22	loss	loss	NOUN
taxlaw-2863	324	23	and	and	CCONJ
taxlaw-2863	324	24	of	of	ADP
taxlaw-2863	324	25	illiquidity	illiquidity	NOUN
taxlaw-2863	324	26	inherent	inherent	ADJ
taxlaw-2863	324	27	in	in	ADP
taxlaw-2863	324	28	the	the	DET
taxlaw-2863	324	29	concentration	concentration	NOUN
taxlaw-2863	324	30	of	of	ADP
taxlaw-2863	324	31	assets	asset	NOUN
taxlaw-2863	324	32	in	in	ADP
taxlaw-2863	324	33	the	the	DET
taxlaw-2863	324	34	securities	security	NOUN
taxlaw-2863	324	35	of	of	ADP
taxlaw-2863	324	36	a	a	DET
taxlaw-2863	324	37	single	single	ADJ
taxlaw-2863	324	38	or	or	CCONJ
taxlaw-2863	324	39	a	a	DET
taxlaw-2863	324	40	small	small	ADJ
taxlaw-2863	324	41	number	number	NOUN
taxlaw-2863	324	42	of	of	ADP
taxlaw-2863	324	43	issuers	issuer	NOUN
taxlaw-2863	324	44	.	.	PUNCT
taxlaw-2863	325	1	”98	”98	PROPN
taxlaw-2863	325	2	iii	iii	PROPN
taxlaw-2863	325	3	.	.	PROPN
taxlaw-2863	325	4	virtual	virtual	ADJ
taxlaw-2863	325	5	currency	currency	NOUN
taxlaw-2863	325	6	&	&	CCONJ
taxlaw-2863	325	7	the	the	DET
taxlaw-2863	325	8	‘	'	PUNCT
taxlaw-2863	325	9	40	40	NUM
taxlaw-2863	325	10	act	act	NOUN
taxlaw-2863	325	11	given	give	VERB
taxlaw-2863	325	12	that	that	PRON
taxlaw-2863	325	13	investor	investor	NOUN
taxlaw-2863	325	14	interest	interest	NOUN
taxlaw-2863	325	15	in	in	ADP
taxlaw-2863	325	16	virtual	virtual	ADJ
taxlaw-2863	325	17	currency	currency	NOUN
taxlaw-2863	325	18	has	have	AUX
taxlaw-2863	325	19	skyrocketed	skyrocket	VERB
taxlaw-2863	325	20	in	in	ADP
taxlaw-2863	325	21	recent	recent	ADJ
taxlaw-2863	325	22	years,99	years,99	PROPN
taxlaw-2863	325	23	it	it	PRON
taxlaw-2863	325	24	is	be	AUX
taxlaw-2863	325	25	likely	likely	ADJ
taxlaw-2863	325	26	that	that	SCONJ
taxlaw-2863	325	27	rics	ric	NOUN
taxlaw-2863	325	28	and	and	CCONJ
taxlaw-2863	325	29	reits	reit	NOUN
taxlaw-2863	325	30	will	will	AUX
taxlaw-2863	325	31	invest	invest	VERB
taxlaw-2863	325	32	in	in	ADP
taxlaw-2863	325	33	virtual	virtual	ADJ
taxlaw-2863	325	34	currency	currency	NOUN
taxlaw-2863	325	35	in	in	ADP
taxlaw-2863	325	36	the	the	DET
taxlaw-2863	325	37	future	future	NOUN
taxlaw-2863	325	38	.	.	PUNCT
taxlaw-2863	326	1	however	however	ADV
taxlaw-2863	326	2	,	,	PUNCT
taxlaw-2863	326	3	any	any	DET
taxlaw-2863	326	4	substantial	substantial	ADJ
taxlaw-2863	326	5	investment	investment	NOUN
taxlaw-2863	326	6	in	in	ADP
taxlaw-2863	326	7	virtual	virtual	ADJ
taxlaw-2863	326	8	currency	currency	NOUN
taxlaw-2863	326	9	may	may	AUX
taxlaw-2863	326	10	jeopardize	jeopardize	VERB
taxlaw-2863	326	11	an	an	DET
taxlaw-2863	326	12	entity	entity	NOUN
taxlaw-2863	326	13	’s	’s	PART
taxlaw-2863	326	14	ability	ability	NOUN
taxlaw-2863	326	15	to	to	PART
taxlaw-2863	326	16	qualify	qualify	VERB
taxlaw-2863	326	17	as	as	ADP
taxlaw-2863	326	18	a	a	DET
taxlaw-2863	326	19	ric	ric	NOUN
taxlaw-2863	326	20	or	or	CCONJ
taxlaw-2863	326	21	reit	reit	NOUN
taxlaw-2863	326	22	,	,	PUNCT
taxlaw-2863	326	23	even	even	ADV
taxlaw-2863	326	24	though	though	SCONJ
taxlaw-2863	326	25	the	the	DET
taxlaw-2863	326	26	characteristics	characteristic	NOUN
taxlaw-2863	326	27	of	of	ADP
taxlaw-2863	326	28	virtual	virtual	ADJ
taxlaw-2863	326	29	currency	currency	NOUN
taxlaw-2863	326	30	are	be	AUX
taxlaw-2863	326	31	consistent	consistent	ADJ
taxlaw-2863	326	32	with	with	ADP
taxlaw-2863	326	33	the	the	DET
taxlaw-2863	326	34	legislative	legislative	ADJ
taxlaw-2863	326	35	intent	intent	NOUN
taxlaw-2863	326	36	of	of	ADP
taxlaw-2863	326	37	those	those	DET
taxlaw-2863	326	38	qualification	qualification	NOUN
taxlaw-2863	326	39	requirements	requirement	NOUN
taxlaw-2863	326	40	.	.	PUNCT
taxlaw-2863	327	1	this	this	DET
taxlaw-2863	327	2	section	section	NOUN
taxlaw-2863	327	3	discusses	discuss	VERB
taxlaw-2863	327	4	how	how	SCONJ
taxlaw-2863	327	5	virtual	virtual	ADJ
taxlaw-2863	327	6	currency	currency	NOUN
taxlaw-2863	327	7	should	should	AUX
taxlaw-2863	327	8	be	be	AUX
taxlaw-2863	327	9	classified	classify	VERB
taxlaw-2863	327	10	under	under	ADP
taxlaw-2863	327	11	i.r.c	i.r.c	NOUN
taxlaw-2863	327	12	.	.	PUNCT
taxlaw-2863	328	1	subchapter	subchapter	NOUN
taxlaw-2863	328	2	m	m	PROPN
taxlaw-2863	329	1	and	and	CCONJ
taxlaw-2863	329	2	proposes	propose	VERB
taxlaw-2863	329	3	a	a	DET
taxlaw-2863	329	4	workable	workable	ADJ
taxlaw-2863	329	5	regulatory	regulatory	ADJ
taxlaw-2863	329	6	solution	solution	NOUN
taxlaw-2863	329	7	in	in	ADP
taxlaw-2863	329	8	light	light	NOUN
taxlaw-2863	329	9	of	of	ADP
taxlaw-2863	329	10	that	that	DET
taxlaw-2863	329	11	definition	definition	NOUN
taxlaw-2863	329	12	.	.	PUNCT
taxlaw-2863	330	1	centum	centum	NOUN
taxlaw-2863	330	2	of	of	ADP
taxlaw-2863	330	3	the	the	DET
taxlaw-2863	330	4	value	value	NOUN
taxlaw-2863	330	5	of	of	ADP
taxlaw-2863	330	6	the	the	DET
taxlaw-2863	330	7	total	total	ADJ
taxlaw-2863	330	8	assets	asset	NOUN
taxlaw-2863	330	9	of	of	ADP
taxlaw-2863	330	10	such	such	ADJ
taxlaw-2863	330	11	management	management	NOUN
taxlaw-2863	330	12	company	company	NOUN
taxlaw-2863	330	13	and	and	CCONJ
taxlaw-2863	330	14	to	to	ADP
taxlaw-2863	330	15	not	not	PART
taxlaw-2863	330	16	more	more	ADJ
taxlaw-2863	330	17	than	than	ADP
taxlaw-2863	330	18	10	10	NUM
taxlaw-2863	330	19	per	per	ADP
taxlaw-2863	330	20	centum	centum	NOUN
taxlaw-2863	330	21	of	of	ADP
taxlaw-2863	330	22	the	the	DET
taxlaw-2863	330	23	outstanding	outstanding	ADJ
taxlaw-2863	330	24	voting	voting	NOUN
taxlaw-2863	330	25	securities	security	NOUN
taxlaw-2863	330	26	of	of	ADP
taxlaw-2863	330	27	such	such	ADJ
taxlaw-2863	330	28	issuer	issuer	NOUN
taxlaw-2863	330	29	.	.	PUNCT
taxlaw-2863	330	30	”	"	PUNCT
taxlaw-2863	331	1	i	i	PRON
taxlaw-2863	331	2	d.	d.	PROPN
taxlaw-2863	331	3	at	at	ADP
taxlaw-2863	331	4	§	§	PROPN
taxlaw-2863	331	5	5(b)(1	5(b)(1	NUM
taxlaw-2863	331	6	)	)	PUNCT
taxlaw-2863	331	7	.	.	PUNCT
taxlaw-2863	332	1	96	96	NUM
taxlaw-2863	332	2	alfred	alfred	PROPN
taxlaw-2863	332	3	jaretzki	jaretzki	PROPN
taxlaw-2863	332	4	jr	jr	PROPN
taxlaw-2863	332	5	.	.	PROPN
taxlaw-2863	332	6	,	,	PUNCT
taxlaw-2863	332	7	the	the	DET
taxlaw-2863	332	8	investment	investment	NOUN
taxlaw-2863	332	9	company	company	NOUN
taxlaw-2863	332	10	act	act	NOUN
taxlaw-2863	332	11	of	of	ADP
taxlaw-2863	332	12	1940	1940	NUM
taxlaw-2863	332	13	,	,	PUNCT
taxlaw-2863	332	14	26	26	NUM
taxlaw-2863	332	15	wash	wash	NOUN
taxlaw-2863	332	16	.	.	PUNCT
taxlaw-2863	333	1	u.	u.	PROPN
taxlaw-2863	333	2	l.	l.	PROPN
taxlaw-2863	333	3	q.	q.	PROPN
taxlaw-2863	333	4	303	303	NUM
taxlaw-2863	333	5	,	,	PUNCT
taxlaw-2863	333	6	314	314	NUM
taxlaw-2863	333	7	n.34	n.34	NOUN
taxlaw-2863	333	8	(	(	PUNCT
taxlaw-2863	333	9	1941	1941	NUM
taxlaw-2863	333	10	)	)	PUNCT
taxlaw-2863	333	11	;	;	PUNCT
taxlaw-2863	333	12	h.r	h.r	PROPN
taxlaw-2863	333	13	.	.	PROPN
taxlaw-2863	333	14	rep	rep	PROPN
taxlaw-2863	333	15	.	.	PROPN
taxlaw-2863	333	16	no	no	PROPN
taxlaw-2863	333	17	.	.	NOUN
taxlaw-2863	334	1	86	86	NUM
taxlaw-2863	334	2	-	-	SYM
taxlaw-2863	334	3	2020	2020	NUM
taxlaw-2863	334	4	,	,	PUNCT
taxlaw-2863	334	5	supra	supra	PROPN
taxlaw-2863	334	6	note	note	NOUN
taxlaw-2863	334	7	90	90	NUM
taxlaw-2863	334	8	,	,	PUNCT
taxlaw-2863	334	9	at	at	ADP
taxlaw-2863	334	10	820	820	NUM
taxlaw-2863	334	11	(	(	PUNCT
taxlaw-2863	334	12	“	"	PUNCT
taxlaw-2863	334	13	your	your	PRON
taxlaw-2863	334	14	committee	committee	NOUN
taxlaw-2863	334	15	believes	believe	VERB
taxlaw-2863	334	16	that	that	SCONJ
taxlaw-2863	334	17	the	the	DET
taxlaw-2863	334	18	equality	equality	NOUN
taxlaw-2863	334	19	of	of	ADP
taxlaw-2863	334	20	tax	tax	NOUN
taxlaw-2863	334	21	treatment	treatment	NOUN
taxlaw-2863	334	22	between	between	ADP
taxlaw-2863	334	23	the	the	DET
taxlaw-2863	334	24	beneficiaries	beneficiary	NOUN
taxlaw-2863	334	25	of	of	ADP
taxlaw-2863	334	26	real	real	ADJ
taxlaw-2863	334	27	estate	estate	NOUN
taxlaw-2863	334	28	investment	investment	NOUN
taxlaw-2863	334	29	trusts	trust	NOUN
taxlaw-2863	334	30	and	and	CCONJ
taxlaw-2863	334	31	the	the	DET
taxlaw-2863	334	32	shareholders	shareholder	NOUN
taxlaw-2863	334	33	of	of	ADP
taxlaw-2863	334	34	regulated	regulated	ADJ
taxlaw-2863	334	35	investment	investment	NOUN
taxlaw-2863	334	36	companies	company	NOUN
taxlaw-2863	334	37	is	be	AUX
taxlaw-2863	334	38	desirable	desirable	ADJ
taxlaw-2863	334	39	since	since	SCONJ
taxlaw-2863	334	40	in	in	ADP
taxlaw-2863	334	41	both	both	DET
taxlaw-2863	334	42	cases	case	NOUN
taxlaw-2863	334	43	the	the	DET
taxlaw-2863	334	44	methods	method	NOUN
taxlaw-2863	334	45	of	of	ADP
taxlaw-2863	334	46	investment	investment	NOUN
taxlaw-2863	334	47	constitute	constitute	VERB
taxlaw-2863	334	48	pooling	pool	VERB
taxlaw-2863	334	49	arrangements	arrangement	NOUN
taxlaw-2863	334	50	whereby	whereby	SCONJ
taxlaw-2863	334	51	small	small	ADJ
taxlaw-2863	334	52	investors	investor	NOUN
taxlaw-2863	334	53	can	can	AUX
taxlaw-2863	334	54	secure	secure	VERB
taxlaw-2863	334	55	advantages	advantage	NOUN
taxlaw-2863	334	56	normally	normally	ADV
taxlaw-2863	334	57	available	available	ADJ
taxlaw-2863	334	58	only	only	ADV
taxlaw-2863	334	59	to	to	ADP
taxlaw-2863	334	60	those	those	PRON
taxlaw-2863	334	61	with	with	ADP
taxlaw-2863	334	62	larger	large	ADJ
taxlaw-2863	334	63	resources	resource	NOUN
taxlaw-2863	334	64	.	.	PUNCT
taxlaw-2863	335	1	these	these	DET
taxlaw-2863	335	2	advantages	advantage	NOUN
taxlaw-2863	335	3	include	include	VERB
taxlaw-2863	335	4	the	the	DET
taxlaw-2863	335	5	spreading	spreading	NOUN
taxlaw-2863	335	6	of	of	ADP
taxlaw-2863	335	7	the	the	DET
taxlaw-2863	335	8	risk	risk	NOUN
taxlaw-2863	335	9	of	of	ADP
taxlaw-2863	335	10	loss	loss	NOUN
taxlaw-2863	335	11	by	by	ADP
taxlaw-2863	335	12	the	the	DET
taxlaw-2863	335	13	greater	great	ADJ
taxlaw-2863	335	14	diversification	diversification	NOUN
taxlaw-2863	335	15	of	of	ADP
taxlaw-2863	335	16	investment	investment	NOUN
taxlaw-2863	335	17	which	which	PRON
taxlaw-2863	335	18	can	can	AUX
taxlaw-2863	335	19	be	be	AUX
taxlaw-2863	335	20	secured	secure	VERB
taxlaw-2863	335	21	through	through	ADP
taxlaw-2863	335	22	the	the	DET
taxlaw-2863	335	23	pooling	pooling	NOUN
taxlaw-2863	335	24	arrangements	arrangement	NOUN
taxlaw-2863	335	25	;	;	PUNCT
taxlaw-2863	335	26	the	the	DET
taxlaw-2863	335	27	opportunity	opportunity	NOUN
taxlaw-2863	335	28	to	to	PART
taxlaw-2863	335	29	secure	secure	VERB
taxlaw-2863	335	30	the	the	DET
taxlaw-2863	335	31	benefits	benefit	NOUN
taxlaw-2863	335	32	of	of	ADP
taxlaw-2863	335	33	expert	expert	ADJ
taxlaw-2863	335	34	investment	investment	NOUN
taxlaw-2863	335	35	counsel	counsel	NOUN
taxlaw-2863	335	36	;	;	PUNCT
taxlaw-2863	335	37	and	and	CCONJ
taxlaw-2863	335	38	the	the	DET
taxlaw-2863	335	39	means	mean	NOUN
taxlaw-2863	335	40	of	of	ADP
taxlaw-2863	335	41	collectively	collectively	ADV
taxlaw-2863	335	42	financing	financing	NOUN
taxlaw-2863	335	43	projects	project	NOUN
taxlaw-2863	335	44	which	which	PRON
taxlaw-2863	335	45	the	the	DET
taxlaw-2863	335	46	investors	investor	NOUN
taxlaw-2863	335	47	could	could	AUX
taxlaw-2863	335	48	not	not	PART
taxlaw-2863	335	49	undertake	undertake	VERB
taxlaw-2863	335	50	singly	singly	ADV
taxlaw-2863	335	51	.	.	PUNCT
taxlaw-2863	335	52	”	"	PUNCT
taxlaw-2863	335	53	)	)	PUNCT
taxlaw-2863	335	54	.	.	PUNCT
taxlaw-2863	336	1	97	97	NUM
taxlaw-2863	336	2	h.r	h.r	PROPN
taxlaw-2863	336	3	.	.	PROPN
taxlaw-2863	336	4	rep	rep	PROPN
taxlaw-2863	336	5	.	.	PROPN
taxlaw-2863	336	6	no	no	PROPN
taxlaw-2863	336	7	.	.	NOUN
taxlaw-2863	336	8	86	86	NUM
taxlaw-2863	336	9	-	-	SYM
taxlaw-2863	336	10	2020	2020	NUM
taxlaw-2863	336	11	,	,	PUNCT
taxlaw-2863	336	12	supra	supra	PROPN
taxlaw-2863	336	13	note	note	NOUN
taxlaw-2863	336	14	90	90	NUM
taxlaw-2863	336	15	,	,	PUNCT
taxlaw-2863	336	16	at	at	ADP
taxlaw-2863	336	17	822	822	NUM
taxlaw-2863	336	18	.	.	PUNCT
taxlaw-2863	337	1	98	98	NUM
taxlaw-2863	337	2	p.l.r	p.l.r	NOUN
taxlaw-2863	337	3	.	.	PUNCT
taxlaw-2863	338	1	2005	2005	NUM
taxlaw-2863	338	2	-	-	SYM
taxlaw-2863	338	3	26	26	NUM
taxlaw-2863	338	4	-	-	PUNCT
taxlaw-2863	338	5	011	011	NUM
taxlaw-2863	338	6	;	;	PUNCT
taxlaw-2863	338	7	note	note	VERB
taxlaw-2863	338	8	,	,	PUNCT
taxlaw-2863	338	9	the	the	DET
taxlaw-2863	338	10	investment	investment	NOUN
taxlaw-2863	338	11	company	company	NOUN
taxlaw-2863	338	12	act	act	NOUN
taxlaw-2863	338	13	of	of	ADP
taxlaw-2863	338	14	1940	1940	NUM
taxlaw-2863	338	15	,	,	PUNCT
taxlaw-2863	338	16	41	41	NUM
taxlaw-2863	338	17	colum	colum	NOUN
taxlaw-2863	338	18	.	.	PUNCT
taxlaw-2863	339	1	l.	l.	PROPN
taxlaw-2863	339	2	rev	rev	PROPN
taxlaw-2863	339	3	.	.	PROPN
taxlaw-2863	339	4	269	269	NUM
taxlaw-2863	339	5	(	(	PUNCT
taxlaw-2863	339	6	1941	1941	NUM
taxlaw-2863	339	7	)	)	PUNCT
taxlaw-2863	339	8	.	.	PUNCT
taxlaw-2863	340	1	99	99	NUM
taxlaw-2863	340	2	michael	michael	PROPN
taxlaw-2863	340	3	j.	j.	PROPN
taxlaw-2863	340	4	casey	casey	PROPN
taxlaw-2863	340	5	&	&	CCONJ
taxlaw-2863	340	6	paul	paul	PROPN
taxlaw-2863	340	7	vigna	vigna	PROPN
taxlaw-2863	340	8	,	,	PUNCT
taxlaw-2863	340	9	bitcoin	bitcoin	PROPN
taxlaw-2863	340	10	and	and	CCONJ
taxlaw-2863	340	11	the	the	DET
taxlaw-2863	340	12	digital	digital	ADJ
taxlaw-2863	340	13	-	-	PUNCT
taxlaw-2863	340	14	currency	currency	NOUN
taxlaw-2863	340	15	revolution	revolution	NOUN
taxlaw-2863	340	16	,	,	PUNCT
taxlaw-2863	340	17	the	the	DET
taxlaw-2863	340	18	wall	wall	PROPN
taxlaw-2863	340	19	street	street	PROPN
taxlaw-2863	340	20	j.	j.	PROPN
taxlaw-2863	340	21	(	(	PUNCT
taxlaw-2863	340	22	jan	jan	PROPN
taxlaw-2863	340	23	.	.	PROPN
taxlaw-2863	340	24	23	23	NUM
taxlaw-2863	340	25	,	,	PUNCT
taxlaw-2863	340	26	2015	2015	NUM
taxlaw-2863	340	27	)	)	PUNCT
taxlaw-2863	340	28	,	,	PUNCT
taxlaw-2863	340	29	https://www.wsj.com/articles/the-revolutionary-power-of-digital-currency-1422035061	https://www.wsj.com/articles/the-revolutionary-power-of-digital-currency-1422035061	PUNCT
taxlaw-2863	341	1	[	[	X
taxlaw-2863	341	2	https://perma.cc/9wky-j428	https://perma.cc/9wky-j428	PROPN
taxlaw-2863	341	3	]	]	PUNCT
taxlaw-2863	341	4	.	.	PUNCT
taxlaw-2863	342	1	244	244	NUM
taxlaw-2863	342	2	columbia	columbia	PROPN
taxlaw-2863	342	3	journal	journal	PROPN
taxlaw-2863	342	4	of	of	ADP
taxlaw-2863	342	5	tax	tax	NOUN
taxlaw-2863	342	6	law	law	NOUN
taxlaw-2863	342	7	[	[	X
taxlaw-2863	342	8	vol.9:229	vol.9:229	X
taxlaw-2863	342	9	a.	a.	NOUN
taxlaw-2863	342	10	what	what	PRON
taxlaw-2863	342	11	is	be	AUX
taxlaw-2863	342	12	virtual	virtual	ADJ
taxlaw-2863	342	13	currency	currency	NOUN
taxlaw-2863	342	14	under	under	ADP
taxlaw-2863	342	15	the	the	DET
taxlaw-2863	342	16	current	current	ADJ
taxlaw-2863	342	17	ric	ric	ADJ
taxlaw-2863	342	18	and	and	CCONJ
taxlaw-2863	342	19	reit	reit	NOUN
taxlaw-2863	342	20	rules	rule	NOUN
taxlaw-2863	342	21	?	?	PUNCT
taxlaw-2863	343	1	the	the	DET
taxlaw-2863	343	2	service	service	NOUN
taxlaw-2863	343	3	has	have	AUX
taxlaw-2863	343	4	spoken	speak	VERB
taxlaw-2863	343	5	only	only	ADV
taxlaw-2863	343	6	once	once	ADV
taxlaw-2863	343	7	on	on	ADP
taxlaw-2863	343	8	the	the	DET
taxlaw-2863	343	9	classification	classification	NOUN
taxlaw-2863	343	10	of	of	ADP
taxlaw-2863	343	11	virtual	virtual	ADJ
taxlaw-2863	343	12	currency	currency	NOUN
taxlaw-2863	343	13	,	,	PUNCT
taxlaw-2863	343	14	in	in	ADP
taxlaw-2863	343	15	its	its	PRON
taxlaw-2863	343	16	2014	2014	NUM
taxlaw-2863	343	17	notice.100	notice.100	NOUN
taxlaw-2863	343	18	under	under	ADP
taxlaw-2863	343	19	this	this	DET
taxlaw-2863	343	20	ruling	ruling	NOUN
taxlaw-2863	343	21	,	,	PUNCT
taxlaw-2863	343	22	any	any	DET
taxlaw-2863	343	23	substantial	substantial	ADJ
taxlaw-2863	343	24	investment	investment	NOUN
taxlaw-2863	343	25	in	in	ADP
taxlaw-2863	343	26	virtual	virtual	ADJ
taxlaw-2863	343	27	currency	currency	NOUN
taxlaw-2863	343	28	may	may	AUX
taxlaw-2863	343	29	jeopardize	jeopardize	VERB
taxlaw-2863	343	30	an	an	DET
taxlaw-2863	343	31	entity	entity	NOUN
taxlaw-2863	343	32	’s	’s	PART
taxlaw-2863	343	33	ability	ability	NOUN
taxlaw-2863	343	34	to	to	PART
taxlaw-2863	343	35	qualify	qualify	VERB
taxlaw-2863	343	36	as	as	ADP
taxlaw-2863	343	37	a	a	DET
taxlaw-2863	343	38	ric	ric	NOUN
taxlaw-2863	343	39	or	or	CCONJ
taxlaw-2863	343	40	reit	reit	NOUN
taxlaw-2863	343	41	because	because	SCONJ
taxlaw-2863	343	42	“	"	PUNCT
taxlaw-2863	343	43	property	property	NOUN
taxlaw-2863	343	44	”	"	PUNCT
taxlaw-2863	343	45	is	be	AUX
taxlaw-2863	343	46	not	not	PART
taxlaw-2863	343	47	enumerated	enumerate	VERB
taxlaw-2863	343	48	in	in	ADP
taxlaw-2863	343	49	either	either	CCONJ
taxlaw-2863	343	50	the	the	DET
taxlaw-2863	343	51	“	"	PUNCT
taxlaw-2863	343	52	good	good	ADJ
taxlaw-2863	343	53	”	"	PUNCT
taxlaw-2863	343	54	income	income	NOUN
taxlaw-2863	343	55	or	or	CCONJ
taxlaw-2863	343	56	“	"	PUNCT
taxlaw-2863	343	57	good	good	ADJ
taxlaw-2863	343	58	”	"	PUNCT
taxlaw-2863	343	59	asset	asset	NOUN
taxlaw-2863	343	60	tests	test	NOUN
taxlaw-2863	343	61	.	.	PUNCT
taxlaw-2863	344	1	but	but	CCONJ
taxlaw-2863	344	2	an	an	DET
taxlaw-2863	344	3	analysis	analysis	NOUN
taxlaw-2863	344	4	of	of	ADP
taxlaw-2863	344	5	the	the	DET
taxlaw-2863	344	6	legislative	legislative	ADJ
taxlaw-2863	344	7	history	history	NOUN
taxlaw-2863	344	8	of	of	ADP
taxlaw-2863	344	9	these	these	DET
taxlaw-2863	344	10	qualification	qualification	NOUN
taxlaw-2863	344	11	requirements	requirement	NOUN
taxlaw-2863	344	12	reveals	reveal	VERB
taxlaw-2863	344	13	that	that	SCONJ
taxlaw-2863	344	14	the	the	DET
taxlaw-2863	344	15	liquidity	liquidity	NOUN
taxlaw-2863	344	16	that	that	PRON
taxlaw-2863	344	17	diversification	diversification	NOUN
taxlaw-2863	344	18	provides	provide	VERB
taxlaw-2863	344	19	and	and	CCONJ
taxlaw-2863	344	20	income	income	NOUN
taxlaw-2863	344	21	that	that	PRON
taxlaw-2863	344	22	is	be	AUX
taxlaw-2863	344	23	passively	passively	ADV
taxlaw-2863	344	24	-	-	PUNCT
taxlaw-2863	344	25	earned	earn	VERB
taxlaw-2863	344	26	are	be	AUX
taxlaw-2863	344	27	the	the	DET
taxlaw-2863	344	28	key	key	ADJ
taxlaw-2863	344	29	features	feature	NOUN
taxlaw-2863	344	30	of	of	ADP
taxlaw-2863	344	31	“	"	PUNCT
taxlaw-2863	344	32	good	good	ADJ
taxlaw-2863	344	33	”	"	PUNCT
taxlaw-2863	344	34	assets	asset	NOUN
taxlaw-2863	344	35	and	and	CCONJ
taxlaw-2863	344	36	“	"	PUNCT
taxlaw-2863	344	37	good	good	ADJ
taxlaw-2863	344	38	”	"	PUNCT
taxlaw-2863	344	39	income	income	NOUN
taxlaw-2863	344	40	,	,	PUNCT
taxlaw-2863	344	41	respectively	respectively	ADV
taxlaw-2863	344	42	.	.	PUNCT
taxlaw-2863	345	1	virtual	virtual	ADJ
taxlaw-2863	345	2	currency	currency	NOUN
taxlaw-2863	345	3	possesses	possess	VERB
taxlaw-2863	345	4	those	those	DET
taxlaw-2863	345	5	key	key	ADJ
taxlaw-2863	345	6	features	feature	NOUN
taxlaw-2863	345	7	;	;	PUNCT
taxlaw-2863	345	8	as	as	ADP
taxlaw-2863	345	9	to	to	ADP
taxlaw-2863	345	10	assets	asset	NOUN
taxlaw-2863	345	11	,	,	PUNCT
taxlaw-2863	345	12	virtual	virtual	ADJ
taxlaw-2863	345	13	currency	currency	NOUN
taxlaw-2863	345	14	resembles	resemble	VERB
taxlaw-2863	345	15	already	already	ADV
taxlaw-2863	345	16	-	-	PUNCT
taxlaw-2863	345	17	approved	approve	VERB
taxlaw-2863	345	18	“	"	PUNCT
taxlaw-2863	345	19	good	good	ADJ
taxlaw-2863	345	20	”	"	PUNCT
taxlaw-2863	345	21	assets	asset	NOUN
taxlaw-2863	345	22	like	like	ADP
taxlaw-2863	345	23	cash	cash	NOUN
taxlaw-2863	345	24	and	and	CCONJ
taxlaw-2863	345	25	securities	security	NOUN
taxlaw-2863	345	26	.	.	PUNCT
taxlaw-2863	346	1	in	in	ADP
taxlaw-2863	346	2	some	some	DET
taxlaw-2863	346	3	regards	regard	NOUN
taxlaw-2863	346	4	,	,	PUNCT
taxlaw-2863	346	5	virtual	virtual	ADJ
taxlaw-2863	346	6	currency	currency	NOUN
taxlaw-2863	346	7	is	be	AUX
taxlaw-2863	346	8	cash	cash	NOUN
taxlaw-2863	346	9	-	-	PUNCT
taxlaw-2863	346	10	like	like	ADJ
taxlaw-2863	346	11	;	;	PUNCT
taxlaw-2863	346	12	users	user	NOUN
taxlaw-2863	346	13	are	be	AUX
taxlaw-2863	346	14	able	able	ADJ
taxlaw-2863	346	15	to	to	PART
taxlaw-2863	346	16	use	use	VERB
taxlaw-2863	346	17	it	it	PRON
taxlaw-2863	346	18	to	to	PART
taxlaw-2863	346	19	purchase	purchase	VERB
taxlaw-2863	346	20	goods	good	NOUN
taxlaw-2863	346	21	and	and	CCONJ
taxlaw-2863	346	22	services	service	NOUN
taxlaw-2863	346	23	from	from	ADP
taxlaw-2863	346	24	accepting	accept	VERB
taxlaw-2863	346	25	retailers	retailer	NOUN
taxlaw-2863	346	26	.	.	PUNCT
taxlaw-2863	347	1	some	some	DET
taxlaw-2863	347	2	investors	investor	NOUN
taxlaw-2863	347	3	also	also	ADV
taxlaw-2863	347	4	treat	treat	VERB
taxlaw-2863	347	5	an	an	DET
taxlaw-2863	347	6	investment	investment	NOUN
taxlaw-2863	347	7	in	in	ADP
taxlaw-2863	347	8	virtual	virtual	ADJ
taxlaw-2863	347	9	currency	currency	NOUN
taxlaw-2863	347	10	like	like	ADP
taxlaw-2863	347	11	an	an	DET
taxlaw-2863	347	12	investment	investment	NOUN
taxlaw-2863	347	13	in	in	ADP
taxlaw-2863	347	14	securities	security	NOUN
taxlaw-2863	347	15	.	.	PUNCT
taxlaw-2863	348	1	it	it	PRON
taxlaw-2863	348	2	might	might	AUX
taxlaw-2863	348	3	qualify	qualify	VERB
taxlaw-2863	348	4	as	as	ADP
taxlaw-2863	348	5	a	a	DET
taxlaw-2863	348	6	“	"	PUNCT
taxlaw-2863	348	7	security	security	NOUN
taxlaw-2863	348	8	”	"	PUNCT
taxlaw-2863	348	9	under	under	ADP
taxlaw-2863	348	10	the	the	DET
taxlaw-2863	348	11	broad	broad	ADJ
taxlaw-2863	348	12	“	"	PUNCT
taxlaw-2863	348	13	investment	investment	NOUN
taxlaw-2863	348	14	contract	contract	NOUN
taxlaw-2863	348	15	”	"	PUNCT
taxlaw-2863	348	16	definition	definition	NOUN
taxlaw-2863	348	17	in	in	ADP
taxlaw-2863	348	18	the	the	DET
taxlaw-2863	348	19	securities	security	NOUN
taxlaw-2863	348	20	act	act	NOUN
taxlaw-2863	348	21	of	of	ADP
taxlaw-2863	348	22	1933,101	1933,101	NUM
taxlaw-2863	348	23	although	although	SCONJ
taxlaw-2863	348	24	it	it	PRON
taxlaw-2863	348	25	does	do	AUX
taxlaw-2863	348	26	not	not	PART
taxlaw-2863	348	27	strictly	strictly	ADV
taxlaw-2863	348	28	fit	fit	VERB
taxlaw-2863	348	29	the	the	DET
taxlaw-2863	348	30	definition	definition	NOUN
taxlaw-2863	348	31	and	and	CCONJ
taxlaw-2863	348	32	is	be	AUX
taxlaw-2863	348	33	unlikely	unlikely	ADJ
taxlaw-2863	348	34	to	to	PART
taxlaw-2863	348	35	be	be	AUX
taxlaw-2863	348	36	regulated	regulate	VERB
taxlaw-2863	348	37	by	by	ADP
taxlaw-2863	348	38	the	the	DET
taxlaw-2863	348	39	sec	sec	PROPN
taxlaw-2863	348	40	as	as	ADP
taxlaw-2863	348	41	a	a	DET
taxlaw-2863	348	42	security.102	security.102	NOUN
taxlaw-2863	348	43	in	in	ADP
taxlaw-2863	348	44	addition	addition	NOUN
taxlaw-2863	348	45	,	,	PUNCT
taxlaw-2863	348	46	virtual	virtual	ADJ
taxlaw-2863	348	47	currency	currency	NOUN
taxlaw-2863	348	48	should	should	AUX
taxlaw-2863	348	49	qualify	qualify	VERB
taxlaw-2863	348	50	as	as	ADP
taxlaw-2863	348	51	a	a	DET
taxlaw-2863	348	52	“	"	PUNCT
taxlaw-2863	348	53	good	good	ADJ
taxlaw-2863	348	54	”	"	PUNCT
taxlaw-2863	348	55	asset	asset	NOUN
taxlaw-2863	348	56	because	because	SCONJ
taxlaw-2863	348	57	it	it	PRON
taxlaw-2863	348	58	satisfies	satisfy	VERB
taxlaw-2863	348	59	the	the	DET
taxlaw-2863	348	60	legislative	legislative	ADJ
taxlaw-2863	348	61	intent	intent	NOUN
taxlaw-2863	348	62	that	that	SCONJ
taxlaw-2863	348	63	rics	ric	NOUN
taxlaw-2863	348	64	and	and	CCONJ
taxlaw-2863	348	65	reits	reit	NOUN
taxlaw-2863	348	66	invest	invest	VERB
taxlaw-2863	348	67	in	in	ADP
taxlaw-2863	348	68	liquid	liquid	ADJ
taxlaw-2863	348	69	assets	asset	NOUN
taxlaw-2863	348	70	;	;	PUNCT
taxlaw-2863	348	71	as	as	SCONJ
taxlaw-2863	348	72	it	it	PRON
taxlaw-2863	348	73	becomes	becomes	AUX
taxlaw-2863	348	74	more	more	ADV
taxlaw-2863	348	75	widely	widely	ADV
taxlaw-2863	348	76	adopted	adopt	VERB
taxlaw-2863	348	77	,	,	PUNCT
taxlaw-2863	348	78	virtual	virtual	ADJ
taxlaw-2863	348	79	currency	currency	NOUN
taxlaw-2863	348	80	becomes	become	VERB
taxlaw-2863	348	81	increasingly	increasingly	ADV
taxlaw-2863	348	82	liquid.103	liquid.103	NOUN
taxlaw-2863	348	83	if	if	SCONJ
taxlaw-2863	348	84	congress	congress	PROPN
taxlaw-2863	348	85	intended	intend	VERB
taxlaw-2863	348	86	the	the	DET
taxlaw-2863	348	87	ric	ric	NOUN
taxlaw-2863	348	88	and	and	CCONJ
taxlaw-2863	348	89	reit	reit	ADJ
taxlaw-2863	348	90	“	"	PUNCT
taxlaw-2863	348	91	good	good	ADJ
taxlaw-2863	348	92	”	"	PUNCT
taxlaw-2863	348	93	asset	asset	NOUN
taxlaw-2863	348	94	tests	test	NOUN
taxlaw-2863	348	95	to	to	PART
taxlaw-2863	348	96	encourage	encourage	VERB
taxlaw-2863	348	97	portfolio	portfolio	NOUN
taxlaw-2863	348	98	diversification	diversification	NOUN
taxlaw-2863	348	99	,	,	PUNCT
taxlaw-2863	348	100	the	the	DET
taxlaw-2863	348	101	rules	rule	NOUN
taxlaw-2863	348	102	are	be	AUX
taxlaw-2863	348	103	likely	likely	ADJ
taxlaw-2863	348	104	not	not	PART
taxlaw-2863	348	105	intended	intend	VERB
taxlaw-2863	348	106	to	to	PART
taxlaw-2863	348	107	foreclose	foreclose	VERB
taxlaw-2863	348	108	entire	entire	ADJ
taxlaw-2863	348	109	classes	class	NOUN
taxlaw-2863	348	110	of	of	ADP
taxlaw-2863	348	111	investments	investment	NOUN
taxlaw-2863	348	112	,	,	PUNCT
taxlaw-2863	348	113	particularly	particularly	ADV
taxlaw-2863	348	114	when	when	SCONJ
taxlaw-2863	348	115	those	those	DET
taxlaw-2863	348	116	investments	investment	NOUN
taxlaw-2863	348	117	closely	closely	ADV
taxlaw-2863	348	118	resemble	resemble	VERB
taxlaw-2863	348	119	already	already	ADV
taxlaw-2863	348	120	-	-	PUNCT
taxlaw-2863	348	121	approved	approve	VERB
taxlaw-2863	348	122	“	"	PUNCT
taxlaw-2863	348	123	good	good	ADJ
taxlaw-2863	348	124	”	"	PUNCT
taxlaw-2863	348	125	assets	asset	NOUN
taxlaw-2863	348	126	like	like	ADP
taxlaw-2863	348	127	cash	cash	NOUN
taxlaw-2863	348	128	and	and	CCONJ
taxlaw-2863	348	129	securities	security	NOUN
taxlaw-2863	348	130	.	.	PUNCT
taxlaw-2863	349	1	as	as	ADP
taxlaw-2863	349	2	to	to	ADP
taxlaw-2863	349	3	“	"	PUNCT
taxlaw-2863	349	4	good	good	ADJ
taxlaw-2863	349	5	”	"	PUNCT
taxlaw-2863	349	6	income	income	NOUN
taxlaw-2863	349	7	,	,	PUNCT
taxlaw-2863	349	8	rics	ric	NOUN
taxlaw-2863	349	9	and	and	CCONJ
taxlaw-2863	349	10	reits	reit	NOUN
taxlaw-2863	349	11	could	could	AUX
taxlaw-2863	349	12	—	—	PUNCT
taxlaw-2863	349	13	and	and	CCONJ
taxlaw-2863	349	14	perhaps	perhaps	ADV
taxlaw-2863	349	15	should	should	AUX
taxlaw-2863	349	16	,	,	PUNCT
taxlaw-2863	349	17	given	give	VERB
taxlaw-2863	349	18	its	its	PRON
taxlaw-2863	349	19	trajectory	trajectory	NOUN
taxlaw-2863	349	20	over	over	ADP
taxlaw-2863	349	21	the	the	DET
taxlaw-2863	349	22	past	past	ADJ
taxlaw-2863	349	23	year	year	NOUN
taxlaw-2863	349	24	—	—	PUNCT
taxlaw-2863	349	25	invest	invest	VERB
taxlaw-2863	349	26	in	in	ADP
taxlaw-2863	349	27	virtual	virtual	ADJ
taxlaw-2863	349	28	currency	currency	NOUN
taxlaw-2863	349	29	like	like	ADP
taxlaw-2863	349	30	a	a	DET
taxlaw-2863	349	31	security	security	NOUN
taxlaw-2863	349	32	,	,	PUNCT
taxlaw-2863	349	33	receiving	receive	VERB
taxlaw-2863	349	34	gains	gain	NOUN
taxlaw-2863	349	35	from	from	ADP
taxlaw-2863	349	36	its	its	PRON
taxlaw-2863	349	37	sale	sale	NOUN
taxlaw-2863	349	38	as	as	ADP
taxlaw-2863	349	39	“	"	PUNCT
taxlaw-2863	349	40	good	good	ADJ
taxlaw-2863	349	41	”	"	PUNCT
taxlaw-2863	349	42	income	income	NOUN
taxlaw-2863	349	43	.	.	PUNCT
taxlaw-2863	350	1	in	in	ADP
taxlaw-2863	350	2	addition	addition	NOUN
taxlaw-2863	350	3	,	,	PUNCT
taxlaw-2863	350	4	if	if	SCONJ
taxlaw-2863	350	5	a	a	DET
taxlaw-2863	350	6	tenant	tenant	NOUN
taxlaw-2863	350	7	in	in	ADP
taxlaw-2863	350	8	a	a	DET
taxlaw-2863	350	9	building	building	NOUN
taxlaw-2863	350	10	owned	own	VERB
taxlaw-2863	350	11	by	by	ADP
taxlaw-2863	350	12	a	a	DET
taxlaw-2863	350	13	reit	reit	NOUN
taxlaw-2863	350	14	pays	pay	VERB
taxlaw-2863	350	15	his	his	PRON
taxlaw-2863	350	16	rent	rent	NOUN
taxlaw-2863	350	17	in	in	ADP
taxlaw-2863	350	18	virtual	virtual	ADJ
taxlaw-2863	350	19	currency,104	currency,104	NOUN
taxlaw-2863	350	20	and	and	CCONJ
taxlaw-2863	350	21	the	the	DET
taxlaw-2863	350	22	reit	reit	NOUN
taxlaw-2863	350	23	held	hold	VERB
taxlaw-2863	350	24	that	that	SCONJ
taxlaw-2863	350	25	virtual	virtual	ADJ
taxlaw-2863	350	26	currency	currency	NOUN
taxlaw-2863	350	27	and	and	CCONJ
taxlaw-2863	350	28	ultimately	ultimately	ADV
taxlaw-2863	350	29	sold	sell	VERB
taxlaw-2863	350	30	it	it	PRON
taxlaw-2863	350	31	at	at	ADP
taxlaw-2863	350	32	a	a	DET
taxlaw-2863	350	33	gain	gain	NOUN
taxlaw-2863	350	34	,	,	PUNCT
taxlaw-2863	350	35	the	the	DET
taxlaw-2863	350	36	difference	difference	NOUN
taxlaw-2863	350	37	between	between	ADP
taxlaw-2863	350	38	the	the	DET
taxlaw-2863	350	39	value	value	NOUN
taxlaw-2863	350	40	of	of	ADP
taxlaw-2863	350	41	the	the	DET
taxlaw-2863	350	42	currency	currency	NOUN
taxlaw-2863	350	43	when	when	SCONJ
taxlaw-2863	350	44	it	it	PRON
taxlaw-2863	350	45	was	be	AUX
taxlaw-2863	350	46	used	use	VERB
taxlaw-2863	350	47	to	to	PART
taxlaw-2863	350	48	pay	pay	VERB
taxlaw-2863	350	49	the	the	DET
taxlaw-2863	350	50	rent	rent	NOUN
taxlaw-2863	350	51	and	and	CCONJ
taxlaw-2863	350	52	the	the	DET
taxlaw-2863	350	53	value	value	NOUN
taxlaw-2863	350	54	for	for	ADP
taxlaw-2863	350	55	which	which	PRON
taxlaw-2863	350	56	the	the	DET
taxlaw-2863	350	57	currency	currency	NOUN
taxlaw-2863	350	58	was	be	AUX
taxlaw-2863	350	59	ultimately	ultimately	ADV
taxlaw-2863	350	60	sold	sell	VERB
taxlaw-2863	350	61	should	should	AUX
taxlaw-2863	350	62	also	also	ADV
taxlaw-2863	350	63	qualify	qualify	VERB
taxlaw-2863	350	64	as	as	ADP
taxlaw-2863	350	65	“	"	PUNCT
taxlaw-2863	350	66	good	good	ADJ
taxlaw-2863	350	67	”	"	PUNCT
taxlaw-2863	350	68	income	income	NOUN
taxlaw-2863	350	69	because	because	SCONJ
taxlaw-2863	350	70	it	it	PRON
taxlaw-2863	350	71	is	be	AUX
taxlaw-2863	350	72	income	income	NOUN
taxlaw-2863	350	73	received	receive	VERB
taxlaw-2863	350	74	as	as	ADP
taxlaw-2863	350	75	rent	rent	NOUN
taxlaw-2863	350	76	as	as	ADV
taxlaw-2863	350	77	well	well	ADV
taxlaw-2863	350	78	as	as	ADP
taxlaw-2863	350	79	a	a	DET
taxlaw-2863	350	80	gain	gain	NOUN
taxlaw-2863	350	81	from	from	ADP
taxlaw-2863	350	82	the	the	DET
taxlaw-2863	350	83	sale	sale	NOUN
taxlaw-2863	350	84	of	of	ADP
taxlaw-2863	350	85	a	a	DET
taxlaw-2863	350	86	security	security	NOUN
taxlaw-2863	350	87	.	.	PUNCT
taxlaw-2863	351	1	other	other	ADJ
taxlaw-2863	351	2	regulators	regulator	NOUN
taxlaw-2863	351	3	might	might	AUX
taxlaw-2863	351	4	disagree	disagree	VERB
taxlaw-2863	351	5	that	that	SCONJ
taxlaw-2863	351	6	virtual	virtual	ADJ
taxlaw-2863	351	7	currency	currency	NOUN
taxlaw-2863	351	8	should	should	AUX
taxlaw-2863	351	9	be	be	AUX
taxlaw-2863	351	10	treated	treat	VERB
taxlaw-2863	351	11	like	like	ADP
taxlaw-2863	351	12	a	a	DET
taxlaw-2863	351	13	security	security	NOUN
taxlaw-2863	351	14	.	.	PUNCT
taxlaw-2863	352	1	some	some	PRON
taxlaw-2863	352	2	argue	argue	VERB
taxlaw-2863	352	3	that	that	SCONJ
taxlaw-2863	352	4	virtual	virtual	ADJ
taxlaw-2863	352	5	currency	currency	NOUN
taxlaw-2863	352	6	is	be	AUX
taxlaw-2863	352	7	more	more	ADV
taxlaw-2863	352	8	similar	similar	ADJ
taxlaw-2863	352	9	to	to	ADP
taxlaw-2863	352	10	a	a	DET
taxlaw-2863	352	11	commodity	commodity	NOUN
taxlaw-2863	352	12	than	than	ADP
taxlaw-2863	352	13	a	a	DET
taxlaw-2863	352	14	security	security	NOUN
taxlaw-2863	352	15	.	.	PUNCT
taxlaw-2863	353	1	such	such	DET
taxlaw-2863	353	2	a	a	DET
taxlaw-2863	353	3	definition	definition	NOUN
taxlaw-2863	353	4	may	may	AUX
taxlaw-2863	353	5	work	work	VERB
taxlaw-2863	353	6	in	in	ADP
taxlaw-2863	353	7	other	other	ADJ
taxlaw-2863	353	8	contexts	contexts	NOUN
taxlaw-2863	353	9	,	,	PUNCT
taxlaw-2863	353	10	but	but	CCONJ
taxlaw-2863	353	11	it	it	PRON
taxlaw-2863	353	12	is	be	AUX
taxlaw-2863	353	13	unworkable	unworkable	ADJ
taxlaw-2863	353	14	for	for	ADP
taxlaw-2863	353	15	rics	ric	NOUN
taxlaw-2863	353	16	.	.	PUNCT
taxlaw-2863	354	1	if	if	SCONJ
taxlaw-2863	354	2	virtual	virtual	ADJ
taxlaw-2863	354	3	100	100	NUM
taxlaw-2863	354	4	see	see	VERB
taxlaw-2863	354	5	i.r.s	i.r.s	PROPN
taxlaw-2863	354	6	.	.	PUNCT
taxlaw-2863	355	1	notice	notice	VERB
taxlaw-2863	355	2	2014	2014	NUM
taxlaw-2863	355	3	-	-	SYM
taxlaw-2863	355	4	21	21	NUM
taxlaw-2863	355	5	,	,	PUNCT
taxlaw-2863	355	6	supra	supra	NOUN
taxlaw-2863	355	7	note	note	NOUN
taxlaw-2863	355	8	4	4	NUM
taxlaw-2863	355	9	.	.	X
taxlaw-2863	356	1	101	101	NUM
taxlaw-2863	356	2	see	see	VERB
taxlaw-2863	356	3	infra	infra	NOUN
taxlaw-2863	356	4	notes	note	VERB
taxlaw-2863	356	5	110	110	NUM
taxlaw-2863	356	6	-	-	SYM
taxlaw-2863	356	7	20	20	NUM
taxlaw-2863	356	8	.	.	PUNCT
taxlaw-2863	357	1	see	see	VERB
taxlaw-2863	357	2	also	also	ADV
taxlaw-2863	357	3	the	the	DET
taxlaw-2863	357	4	argument	argument	NOUN
taxlaw-2863	357	5	in	in	ADP
taxlaw-2863	357	6	grinberg	grinberg	PROPN
taxlaw-2863	357	7	,	,	PUNCT
taxlaw-2863	357	8	supra	supra	PROPN
taxlaw-2863	357	9	note	note	PROPN
taxlaw-2863	357	10	30	30	NUM
taxlaw-2863	357	11	,	,	PUNCT
taxlaw-2863	357	12	at	at	ADP
taxlaw-2863	357	13	195	195	NUM
taxlaw-2863	357	14	-	-	SYM
taxlaw-2863	357	15	98	98	NUM
taxlaw-2863	357	16	.	.	PUNCT
taxlaw-2863	358	1	after	after	ADP
taxlaw-2863	358	2	much	much	ADJ
taxlaw-2863	358	3	deliberation	deliberation	NOUN
taxlaw-2863	358	4	,	,	PUNCT
taxlaw-2863	358	5	the	the	DET
taxlaw-2863	358	6	author	author	NOUN
taxlaw-2863	358	7	concluded	conclude	VERB
taxlaw-2863	358	8	that	that	SCONJ
taxlaw-2863	358	9	bitcoin	bitcoin	NOUN
taxlaw-2863	358	10	is	be	AUX
taxlaw-2863	358	11	not	not	PART
taxlaw-2863	358	12	an	an	DET
taxlaw-2863	358	13	investment	investment	NOUN
taxlaw-2863	358	14	contract	contract	NOUN
taxlaw-2863	358	15	because	because	SCONJ
taxlaw-2863	358	16	users	user	NOUN
taxlaw-2863	358	17	are	be	AUX
taxlaw-2863	358	18	not	not	PART
taxlaw-2863	358	19	engaged	engage	VERB
taxlaw-2863	358	20	in	in	ADP
taxlaw-2863	358	21	a	a	DET
taxlaw-2863	358	22	common	common	ADJ
taxlaw-2863	358	23	money	money	NOUN
taxlaw-2863	358	24	-	-	PUNCT
taxlaw-2863	358	25	making	make	VERB
taxlaw-2863	358	26	enterprise	enterprise	NOUN
taxlaw-2863	358	27	.	.	PUNCT
taxlaw-2863	359	1	see	see	VERB
taxlaw-2863	359	2	also	also	ADV
taxlaw-2863	359	3	alberts	alberts	PROPN
taxlaw-2863	359	4	&	&	CCONJ
taxlaw-2863	359	5	fry	fry	PROPN
taxlaw-2863	359	6	,	,	PUNCT
taxlaw-2863	359	7	supra	supra	PROPN
taxlaw-2863	359	8	note	note	NOUN
taxlaw-2863	359	9	7	7	NUM
taxlaw-2863	359	10	,	,	PUNCT
taxlaw-2863	359	11	at	at	ADP
taxlaw-2863	359	12	20	20	NUM
taxlaw-2863	359	13	-	-	SYM
taxlaw-2863	359	14	21	21	NUM
taxlaw-2863	359	15	.	.	PUNCT
taxlaw-2863	360	1	for	for	ADP
taxlaw-2863	360	2	an	an	DET
taxlaw-2863	360	3	analysis	analysis	NOUN
taxlaw-2863	360	4	of	of	ADP
taxlaw-2863	360	5	how	how	SCONJ
taxlaw-2863	360	6	certain	certain	ADJ
taxlaw-2863	360	7	characteristics	characteristic	NOUN
taxlaw-2863	360	8	of	of	ADP
taxlaw-2863	360	9	a	a	DET
taxlaw-2863	360	10	digital	digital	ADJ
taxlaw-2863	360	11	token	token	VERB
taxlaw-2863	360	12	map	map	NOUN
taxlaw-2863	360	13	onto	onto	ADP
taxlaw-2863	360	14	the	the	DET
taxlaw-2863	360	15	legal	legal	ADJ
taxlaw-2863	360	16	definition	definition	NOUN
taxlaw-2863	360	17	of	of	ADP
taxlaw-2863	360	18	a	a	DET
taxlaw-2863	360	19	security	security	NOUN
taxlaw-2863	360	20	,	,	PUNCT
taxlaw-2863	360	21	see	see	VERB
taxlaw-2863	360	22	lee	lee	PROPN
taxlaw-2863	360	23	schneider	schneider	PROPN
taxlaw-2863	360	24	et	et	PROPN
taxlaw-2863	360	25	al	al	PROPN
taxlaw-2863	360	26	.	.	PROPN
taxlaw-2863	360	27	,	,	PUNCT
taxlaw-2863	360	28	a	a	DET
taxlaw-2863	360	29	securities	security	NOUN
taxlaw-2863	360	30	law	law	NOUN
taxlaw-2863	360	31	framework	framework	NOUN
taxlaw-2863	360	32	for	for	ADP
taxlaw-2863	360	33	blockchain	blockchain	PROPN
taxlaw-2863	360	34	tokens	tokens	PROPN
taxlaw-2863	360	35	(	(	PUNCT
taxlaw-2863	360	36	dec	dec	PROPN
taxlaw-2863	360	37	.	.	PROPN
taxlaw-2863	360	38	7	7	NUM
taxlaw-2863	360	39	,	,	PUNCT
taxlaw-2863	360	40	2012	2012	NUM
taxlaw-2863	360	41	)	)	PUNCT
taxlaw-2863	360	42	,	,	PUNCT
taxlaw-2863	360	43	https://www.coinbase.com/legal/securitieslaw-framework.pdf	https://www.coinbase.com/legal/securitieslaw-framework.pdf	PUNCT
taxlaw-2863	361	1	[	[	X
taxlaw-2863	361	2	https://perma.cc/v8vj-mqra	https://perma.cc/v8vj-mqra	NOUN
taxlaw-2863	361	3	]	]	X
taxlaw-2863	361	4	.	.	PUNCT
taxlaw-2863	362	1	102	102	NUM
taxlaw-2863	362	2	but	but	CCONJ
taxlaw-2863	362	3	cf	cf	NOUN
taxlaw-2863	362	4	.	.	PUNCT
taxlaw-2863	363	1	kerry	kerry	PROPN
taxlaw-2863	363	2	lynn	lynn	PROPN
taxlaw-2863	363	3	macintosh	macintosh	PROPN
taxlaw-2863	363	4	,	,	PUNCT
taxlaw-2863	363	5	the	the	DET
taxlaw-2863	363	6	new	new	ADJ
taxlaw-2863	363	7	money	money	NOUN
taxlaw-2863	363	8	,	,	PUNCT
taxlaw-2863	363	9	14	14	NUM
taxlaw-2863	363	10	berkeley	berkeley	PROPN
taxlaw-2863	363	11	tech	tech	NOUN
taxlaw-2863	363	12	.	.	PUNCT
taxlaw-2863	364	1	l.	l.	PROPN
taxlaw-2863	364	2	j.	j.	PROPN
taxlaw-2863	364	3	659	659	PROPN
taxlaw-2863	364	4	,	,	PUNCT
taxlaw-2863	364	5	672	672	NUM
taxlaw-2863	364	6	n.78	n.78	NOUN
taxlaw-2863	364	7	(	(	PUNCT
taxlaw-2863	364	8	1999	1999	NUM
taxlaw-2863	364	9	)	)	PUNCT
taxlaw-2863	364	10	(	(	PUNCT
taxlaw-2863	364	11	“	"	PUNCT
taxlaw-2863	364	12	an	an	DET
taxlaw-2863	364	13	argument	argument	NOUN
taxlaw-2863	364	14	can	can	AUX
taxlaw-2863	364	15	be	be	AUX
taxlaw-2863	364	16	made	make	VERB
taxlaw-2863	364	17	that	that	SCONJ
taxlaw-2863	364	18	‘	'	PUNCT
taxlaw-2863	364	19	obligation	obligation	NOUN
taxlaw-2863	364	20	’	'	PUNCT
taxlaw-2863	364	21	was	be	AUX
taxlaw-2863	364	22	never	never	ADV
taxlaw-2863	364	23	intended	intend	VERB
taxlaw-2863	364	24	to	to	PART
taxlaw-2863	364	25	include	include	VERB
taxlaw-2863	364	26	electronic	electronic	ADJ
taxlaw-2863	364	27	money	money	NOUN
taxlaw-2863	364	28	…	…	PUNCT
taxlaw-2863	364	29	”	"	PUNCT
taxlaw-2863	364	30	)	)	PUNCT
taxlaw-2863	364	31	.	.	PUNCT
taxlaw-2863	365	1	103	103	NUM
taxlaw-2863	365	2	laura	laura	PROPN
taxlaw-2863	365	3	shin	shin	NOUN
taxlaw-2863	365	4	,	,	PUNCT
taxlaw-2863	365	5	4	4	NUM
taxlaw-2863	365	6	reasons	reason	NOUN
taxlaw-2863	365	7	why	why	SCONJ
taxlaw-2863	365	8	bitcoin	bitcoin	NOUN
taxlaw-2863	365	9	represents	represent	VERB
taxlaw-2863	365	10	a	a	DET
taxlaw-2863	365	11	new	new	ADJ
taxlaw-2863	365	12	asset	asset	NOUN
taxlaw-2863	365	13	class	class	NOUN
taxlaw-2863	365	14	,	,	PUNCT
taxlaw-2863	365	15	forbes	forbes	X
taxlaw-2863	365	16	(	(	PUNCT
taxlaw-2863	365	17	june	june	PROPN
taxlaw-2863	365	18	2	2	NUM
taxlaw-2863	365	19	,	,	PUNCT
taxlaw-2863	365	20	2016	2016	NUM
taxlaw-2863	365	21	)	)	PUNCT
taxlaw-2863	365	22	,	,	PUNCT
taxlaw-2863	365	23	https://www.forbes.com/sites/laurashin/2016/06/02/4-reasons-why-bitcoin-represents-a-new-assetclass/#49cf8b5f3426	https://www.forbes.com/sites/laurashin/2016/06/02/4-reasons-why-bitcoin-represents-a-new-assetclass/#49cf8b5f3426	NOUN
taxlaw-2863	366	1	[	[	X
taxlaw-2863	366	2	https://perma.cc/w5j3-faxf	https://perma.cc/w5j3-faxf	X
taxlaw-2863	366	3	]	]	X
taxlaw-2863	366	4	.	.	PUNCT
taxlaw-2863	367	1	104	104	NUM
taxlaw-2863	368	1	this	this	DET
taxlaw-2863	368	2	hypothetical	hypothetical	ADJ
taxlaw-2863	368	3	is	be	AUX
taxlaw-2863	368	4	not	not	PART
taxlaw-2863	368	5	divorced	divorce	VERB
taxlaw-2863	368	6	from	from	ADP
taxlaw-2863	368	7	reality	reality	NOUN
taxlaw-2863	368	8	.	.	PUNCT
taxlaw-2863	369	1	for	for	ADP
taxlaw-2863	369	2	example	example	NOUN
taxlaw-2863	369	3	,	,	PUNCT
taxlaw-2863	369	4	a	a	DET
taxlaw-2863	369	5	condominium	condominium	NOUN
taxlaw-2863	369	6	in	in	ADP
taxlaw-2863	369	7	washington	washington	PROPN
taxlaw-2863	369	8	,	,	PUNCT
taxlaw-2863	369	9	d.c	d.c	PROPN
taxlaw-2863	369	10	.	.	PROPN
taxlaw-2863	369	11	recently	recently	ADV
taxlaw-2863	369	12	listed	list	VERB
taxlaw-2863	369	13	for	for	ADP
taxlaw-2863	369	14	59	59	NUM
taxlaw-2863	369	15	bitcoin	bitcoin	NOUN
taxlaw-2863	369	16	.	.	PUNCT
taxlaw-2863	370	1	see	see	VERB
taxlaw-2863	370	2	michele	michele	PROPN
taxlaw-2863	370	3	lerner	lerner	PROPN
taxlaw-2863	370	4	,	,	PUNCT
taxlaw-2863	370	5	four	four	NUM
taxlaw-2863	370	6	condos	condo	NOUN
taxlaw-2863	370	7	in	in	ADP
taxlaw-2863	370	8	northwest	northwest	PROPN
taxlaw-2863	370	9	washington	washington	PROPN
taxlaw-2863	370	10	list	list	NOUN
taxlaw-2863	370	11	for	for	ADP
taxlaw-2863	370	12	$	$	SYM
taxlaw-2863	370	13	569,000	569,000	NUM
taxlaw-2863	370	14	to	to	PART
taxlaw-2863	370	15	$	$	SYM
taxlaw-2863	370	16	949,000	949,000	NUM
taxlaw-2863	370	17	–	–	PUNCT
taxlaw-2863	370	18	and	and	CCONJ
taxlaw-2863	370	19	bitcoin	bitcoin	NOUN
taxlaw-2863	370	20	,	,	PUNCT
taxlaw-2863	370	21	wash	wash	NOUN
taxlaw-2863	370	22	.	.	PUNCT
taxlaw-2863	371	1	post	post	NOUN
taxlaw-2863	371	2	(	(	PUNCT
taxlaw-2863	371	3	feb	feb	PROPN
taxlaw-2863	371	4	.	.	PROPN
taxlaw-2863	371	5	7	7	NUM
taxlaw-2863	371	6	,	,	PUNCT
taxlaw-2863	371	7	2018	2018	NUM
taxlaw-2863	371	8	)	)	PUNCT
taxlaw-2863	371	9	,	,	PUNCT
taxlaw-2863	371	10	http://wapo.st/2dyk9g9?tid=ss_mail&utm_term=.66d38cd0cd24	http://wapo.st/2dyk9g9?tid=ss_mail&utm_term=.66d38cd0cd24	VERB
taxlaw-2863	371	11	[	[	SYM
taxlaw-2863	371	12	https://perma.cc/t5xn-qcdw	https://perma.cc/t5xn-qcdw	NOUN
taxlaw-2863	371	13	]	]	X
taxlaw-2863	371	14	.	.	PUNCT
taxlaw-2863	372	1	2018	2018	NUM
taxlaw-2863	372	2	]	]	PUNCT
taxlaw-2863	372	3	schrödinger	schrödinger	PROPN
taxlaw-2863	372	4	’s	’s	PART
taxlaw-2863	372	5	currency	currency	NOUN
taxlaw-2863	372	6	245	245	NUM
taxlaw-2863	372	7	currency	currency	NOUN
taxlaw-2863	372	8	is	be	AUX
taxlaw-2863	372	9	considered	consider	VERB
taxlaw-2863	372	10	a	a	DET
taxlaw-2863	372	11	commodity	commodity	NOUN
taxlaw-2863	372	12	,	,	PUNCT
taxlaw-2863	372	13	it	it	PRON
taxlaw-2863	372	14	would	would	AUX
taxlaw-2863	372	15	satisfy	satisfy	VERB
taxlaw-2863	372	16	the	the	DET
taxlaw-2863	372	17	“	"	PUNCT
taxlaw-2863	372	18	good	good	ADJ
taxlaw-2863	372	19	”	"	PUNCT
taxlaw-2863	372	20	asset	asset	NOUN
taxlaw-2863	372	21	test	test	NOUN
taxlaw-2863	372	22	only	only	ADV
taxlaw-2863	372	23	for	for	ADP
taxlaw-2863	372	24	reits	reit	NOUN
taxlaw-2863	372	25	;	;	PUNCT
taxlaw-2863	372	26	rics	ric	NOUN
taxlaw-2863	372	27	and	and	CCONJ
taxlaw-2863	372	28	commodities	commodity	NOUN
taxlaw-2863	372	29	have	have	VERB
taxlaw-2863	372	30	a	a	DET
taxlaw-2863	372	31	fraught	fraught	ADJ
taxlaw-2863	372	32	relationship.105	relationship.105	NOUN
taxlaw-2863	372	33	however	however	ADV
taxlaw-2863	372	34	defined	define	VERB
taxlaw-2863	372	35	,	,	PUNCT
taxlaw-2863	372	36	virtual	virtual	ADJ
taxlaw-2863	372	37	currency	currency	NOUN
taxlaw-2863	372	38	should	should	AUX
taxlaw-2863	372	39	mean	mean	VERB
taxlaw-2863	372	40	the	the	DET
taxlaw-2863	372	41	same	same	ADJ
taxlaw-2863	372	42	thing	thing	NOUN
taxlaw-2863	372	43	for	for	ADP
taxlaw-2863	372	44	both	both	DET
taxlaw-2863	372	45	rics	ric	NOUN
taxlaw-2863	372	46	and	and	CCONJ
taxlaw-2863	372	47	reits	reit	NOUN
taxlaw-2863	372	48	for	for	ADP
taxlaw-2863	372	49	the	the	DET
taxlaw-2863	372	50	sake	sake	NOUN
taxlaw-2863	372	51	of	of	ADP
taxlaw-2863	372	52	regulatory	regulatory	ADJ
taxlaw-2863	372	53	simplicity	simplicity	NOUN
taxlaw-2863	372	54	and	and	CCONJ
taxlaw-2863	372	55	administrability.106	administrability.106	ADP
taxlaw-2863	372	56	others	other	NOUN
taxlaw-2863	372	57	have	have	AUX
taxlaw-2863	372	58	wondered	wonder	VERB
taxlaw-2863	372	59	if	if	SCONJ
taxlaw-2863	372	60	virtual	virtual	ADJ
taxlaw-2863	372	61	currency	currency	NOUN
taxlaw-2863	372	62	should	should	AUX
taxlaw-2863	372	63	be	be	AUX
taxlaw-2863	372	64	treated	treat	VERB
taxlaw-2863	372	65	as	as	ADP
taxlaw-2863	372	66	a	a	DET
taxlaw-2863	372	67	foreign	foreign	ADJ
taxlaw-2863	372	68	currency	currency	NOUN
taxlaw-2863	372	69	for	for	ADP
taxlaw-2863	372	70	tax	tax	NOUN
taxlaw-2863	372	71	purposes	purpose	NOUN
taxlaw-2863	372	72	,	,	PUNCT
taxlaw-2863	372	73	rather	rather	ADV
taxlaw-2863	372	74	than	than	ADP
taxlaw-2863	372	75	property	property	NOUN
taxlaw-2863	372	76	.	.	PUNCT
taxlaw-2863	373	1	such	such	DET
taxlaw-2863	373	2	a	a	DET
taxlaw-2863	373	3	classification	classification	NOUN
taxlaw-2863	373	4	brings	bring	VERB
taxlaw-2863	373	5	up	up	ADP
taxlaw-2863	373	6	some	some	DET
taxlaw-2863	373	7	issues	issue	NOUN
taxlaw-2863	373	8	in	in	ADP
taxlaw-2863	373	9	the	the	DET
taxlaw-2863	373	10	ric	ric	ADJ
taxlaw-2863	373	11	and	and	CCONJ
taxlaw-2863	373	12	reit	reit	PROPN
taxlaw-2863	373	13	contexts	contexts	PROPN
taxlaw-2863	373	14	.	.	PUNCT
taxlaw-2863	374	1	the	the	DET
taxlaw-2863	374	2	ric	ric	PROPN
taxlaw-2863	374	3	rules	rule	NOUN
taxlaw-2863	374	4	allow	allow	VERB
taxlaw-2863	374	5	gains	gain	NOUN
taxlaw-2863	374	6	from	from	ADP
taxlaw-2863	374	7	the	the	DET
taxlaw-2863	374	8	sale	sale	NOUN
taxlaw-2863	374	9	of	of	ADP
taxlaw-2863	374	10	foreign	foreign	ADJ
taxlaw-2863	374	11	currency	currency	NOUN
taxlaw-2863	374	12	to	to	PART
taxlaw-2863	374	13	qualify	qualify	VERB
taxlaw-2863	374	14	as	as	ADP
taxlaw-2863	374	15	“	"	PUNCT
taxlaw-2863	374	16	good	good	ADJ
taxlaw-2863	374	17	”	"	PUNCT
taxlaw-2863	374	18	income	income	NOUN
taxlaw-2863	374	19	;	;	PUNCT
taxlaw-2863	374	20	the	the	DET
taxlaw-2863	374	21	reit	reit	NOUN
taxlaw-2863	374	22	rules	rule	NOUN
taxlaw-2863	374	23	do	do	AUX
taxlaw-2863	374	24	not.107	not.107	VERB
taxlaw-2863	374	25	the	the	DET
taxlaw-2863	374	26	reit	reit	PROPN
taxlaw-2863	374	27	rules	rule	NOUN
taxlaw-2863	374	28	also	also	ADV
taxlaw-2863	374	29	do	do	AUX
taxlaw-2863	374	30	not	not	PART
taxlaw-2863	374	31	allow	allow	VERB
taxlaw-2863	374	32	a	a	DET
taxlaw-2863	374	33	reit	reit	NOUN
taxlaw-2863	374	34	to	to	PART
taxlaw-2863	374	35	hold	hold	VERB
taxlaw-2863	374	36	foreign	foreign	ADJ
taxlaw-2863	374	37	currency	currency	NOUN
taxlaw-2863	374	38	as	as	ADP
taxlaw-2863	374	39	a	a	DET
taxlaw-2863	374	40	“	"	PUNCT
taxlaw-2863	374	41	good	good	ADJ
taxlaw-2863	374	42	”	"	PUNCT
taxlaw-2863	374	43	asset	asset	NOUN
taxlaw-2863	374	44	(	(	PUNCT
taxlaw-2863	374	45	cash	cash	NOUN
taxlaw-2863	374	46	)	)	PUNCT
taxlaw-2863	374	47	unless	unless	SCONJ
taxlaw-2863	374	48	that	that	DET
taxlaw-2863	374	49	currency	currency	NOUN
taxlaw-2863	374	50	is	be	AUX
taxlaw-2863	374	51	the	the	DET
taxlaw-2863	374	52	reit	reit	NOUN
taxlaw-2863	374	53	’s	’s	PART
taxlaw-2863	374	54	“	"	PUNCT
taxlaw-2863	374	55	functional	functional	ADJ
taxlaw-2863	374	56	currency	currency	NOUN
taxlaw-2863	374	57	.	.	PUNCT
taxlaw-2863	374	58	”108	”108	PUNCT
taxlaw-2863	375	1	the	the	DET
taxlaw-2863	375	2	regulations	regulation	NOUN
taxlaw-2863	375	3	do	do	AUX
taxlaw-2863	375	4	not	not	PART
taxlaw-2863	375	5	provide	provide	VERB
taxlaw-2863	375	6	guidance	guidance	NOUN
taxlaw-2863	375	7	on	on	ADP
taxlaw-2863	375	8	tax	tax	NOUN
taxlaw-2863	375	9	treatment	treatment	NOUN
taxlaw-2863	375	10	when	when	SCONJ
taxlaw-2863	375	11	a	a	DET
taxlaw-2863	375	12	virtual	virtual	ADJ
taxlaw-2863	375	13	currency	currency	NOUN
taxlaw-2863	375	14	is	be	AUX
taxlaw-2863	375	15	a	a	DET
taxlaw-2863	375	16	reit	reit	NOUN
taxlaw-2863	375	17	’s	’s	PART
taxlaw-2863	375	18	functional	functional	ADJ
taxlaw-2863	375	19	currency	currency	NOUN
taxlaw-2863	375	20	.	.	PUNCT
taxlaw-2863	376	1	at	at	ADP
taxlaw-2863	376	2	the	the	DET
taxlaw-2863	376	3	same	same	ADJ
taxlaw-2863	376	4	time	time	NOUN
taxlaw-2863	376	5	,	,	PUNCT
taxlaw-2863	376	6	to	to	PART
taxlaw-2863	376	7	define	define	VERB
taxlaw-2863	376	8	virtual	virtual	ADJ
taxlaw-2863	376	9	currency	currency	NOUN
taxlaw-2863	376	10	as	as	ADP
taxlaw-2863	376	11	any	any	DET
taxlaw-2863	376	12	kind	kind	NOUN
taxlaw-2863	376	13	of	of	ADP
taxlaw-2863	376	14	cash	cash	NOUN
taxlaw-2863	376	15	would	would	AUX
taxlaw-2863	376	16	oppose	oppose	VERB
taxlaw-2863	376	17	the	the	DET
taxlaw-2863	376	18	service	service	NOUN
taxlaw-2863	376	19	’s	’s	PART
taxlaw-2863	376	20	current	current	ADJ
taxlaw-2863	376	21	position	position	NOUN
taxlaw-2863	376	22	that	that	PRON
taxlaw-2863	376	23	such	such	ADJ
taxlaw-2863	376	24	currency	currency	NOUN
taxlaw-2863	376	25	is	be	AUX
taxlaw-2863	376	26	an	an	DET
taxlaw-2863	376	27	asset	asset	NOUN
taxlaw-2863	376	28	.	.	PUNCT
taxlaw-2863	377	1	such	such	DET
taxlaw-2863	377	2	a	a	DET
taxlaw-2863	377	3	stark	stark	ADJ
taxlaw-2863	377	4	inconsistency	inconsistency	NOUN
taxlaw-2863	377	5	will	will	AUX
taxlaw-2863	377	6	inevitably	inevitably	ADV
taxlaw-2863	377	7	lead	lead	VERB
taxlaw-2863	377	8	only	only	ADV
taxlaw-2863	377	9	to	to	PART
taxlaw-2863	377	10	further	further	ADJ
taxlaw-2863	377	11	tension	tension	NOUN
taxlaw-2863	377	12	in	in	ADP
taxlaw-2863	377	13	other	other	ADJ
taxlaw-2863	377	14	code	code	NOUN
taxlaw-2863	377	15	provisions	provision	NOUN
taxlaw-2863	377	16	.	.	PUNCT
taxlaw-2863	378	1	thus	thus	ADV
taxlaw-2863	378	2	,	,	PUNCT
taxlaw-2863	378	3	assuming	assume	VERB
taxlaw-2863	378	4	that	that	SCONJ
taxlaw-2863	378	5	both	both	DET
taxlaw-2863	378	6	rics	ric	NOUN
taxlaw-2863	378	7	and	and	CCONJ
taxlaw-2863	378	8	reits	reit	NOUN
taxlaw-2863	378	9	should	should	AUX
taxlaw-2863	378	10	be	be	AUX
taxlaw-2863	378	11	able	able	ADJ
taxlaw-2863	378	12	to	to	PART
taxlaw-2863	378	13	invest	invest	VERB
taxlaw-2863	378	14	in	in	ADP
taxlaw-2863	378	15	virtual	virtual	ADJ
taxlaw-2863	378	16	currency	currency	NOUN
taxlaw-2863	378	17	,	,	PUNCT
taxlaw-2863	378	18	as	as	SCONJ
taxlaw-2863	378	19	argued	argue	VERB
taxlaw-2863	378	20	in	in	ADP
taxlaw-2863	378	21	part	part	NOUN
taxlaw-2863	378	22	iii(a	iii(a	ADP
taxlaw-2863	378	23	)	)	PUNCT
taxlaw-2863	378	24	above	above	ADV
taxlaw-2863	378	25	,	,	PUNCT
taxlaw-2863	378	26	it	it	PRON
taxlaw-2863	378	27	is	be	AUX
taxlaw-2863	378	28	easy	easy	ADJ
taxlaw-2863	378	29	to	to	PART
taxlaw-2863	378	30	say	say	VERB
taxlaw-2863	378	31	what	what	PRON
taxlaw-2863	378	32	virtual	virtual	ADJ
taxlaw-2863	378	33	currency	currency	NOUN
taxlaw-2863	378	34	is	be	AUX
taxlaw-2863	378	35	not	not	PART
taxlaw-2863	378	36	for	for	ADP
taxlaw-2863	378	37	the	the	DET
taxlaw-2863	378	38	purpose	purpose	NOUN
taxlaw-2863	378	39	of	of	ADP
taxlaw-2863	378	40	the	the	DET
taxlaw-2863	378	41	ric	ric	ADJ
taxlaw-2863	378	42	and	and	CCONJ
taxlaw-2863	378	43	reit	reit	NOUN
taxlaw-2863	378	44	qualification	qualification	NOUN
taxlaw-2863	378	45	rules	rule	NOUN
taxlaw-2863	378	46	.	.	PUNCT
taxlaw-2863	379	1	but	but	CCONJ
taxlaw-2863	379	2	it	it	PRON
taxlaw-2863	379	3	is	be	AUX
taxlaw-2863	379	4	not	not	PART
taxlaw-2863	379	5	nearly	nearly	ADV
taxlaw-2863	379	6	as	as	ADV
taxlaw-2863	379	7	simple	simple	ADJ
taxlaw-2863	379	8	to	to	PART
taxlaw-2863	379	9	say	say	VERB
taxlaw-2863	379	10	exactly	exactly	ADV
taxlaw-2863	379	11	what	what	PRON
taxlaw-2863	379	12	it	it	PRON
taxlaw-2863	379	13	is	be	AUX
taxlaw-2863	379	14	.	.	PUNCT
taxlaw-2863	380	1	based	base	VERB
taxlaw-2863	380	2	on	on	ADP
taxlaw-2863	380	3	the	the	DET
taxlaw-2863	380	4	way	way	NOUN
taxlaw-2863	380	5	it	it	PRON
taxlaw-2863	380	6	is	be	AUX
taxlaw-2863	380	7	used,109	used,109	ADP
taxlaw-2863	380	8	it	it	PRON
taxlaw-2863	380	9	might	might	AUX
taxlaw-2863	380	10	fall	fall	VERB
taxlaw-2863	380	11	somewhere	somewhere	ADV
taxlaw-2863	380	12	between	between	ADP
taxlaw-2863	380	13	a	a	DET
taxlaw-2863	380	14	foreign	foreign	ADJ
taxlaw-2863	380	15	currency	currency	NOUN
taxlaw-2863	380	16	and	and	CCONJ
taxlaw-2863	380	17	a	a	DET
taxlaw-2863	380	18	security	security	NOUN
taxlaw-2863	380	19	.	.	PUNCT
taxlaw-2863	381	1	the	the	DET
taxlaw-2863	381	2	securities	securities	PROPN
taxlaw-2863	381	3	act	act	NOUN
taxlaw-2863	381	4	of	of	ADP
taxlaw-2863	381	5	1933	1933	NUM
taxlaw-2863	381	6	defines	define	VERB
taxlaw-2863	381	7	a	a	DET
taxlaw-2863	381	8	“	"	PUNCT
taxlaw-2863	381	9	security	security	NOUN
taxlaw-2863	381	10	”	"	PUNCT
taxlaw-2863	381	11	as	as	ADP
taxlaw-2863	381	12	a	a	DET
taxlaw-2863	381	13	number	number	NOUN
taxlaw-2863	381	14	of	of	ADP
taxlaw-2863	381	15	instruments	instrument	NOUN
taxlaw-2863	381	16	,	,	PUNCT
taxlaw-2863	381	17	including	include	VERB
taxlaw-2863	381	18	“	"	PUNCT
taxlaw-2863	381	19	any	any	DET
taxlaw-2863	381	20	note	note	NOUN
taxlaw-2863	381	21	,	,	PUNCT
taxlaw-2863	381	22	stock	stock	NOUN
taxlaw-2863	381	23	,	,	PUNCT
taxlaw-2863	381	24	…	…	PUNCT
taxlaw-2863	381	25	transferable	transferable	ADJ
taxlaw-2863	381	26	share	share	NOUN
taxlaw-2863	381	27	,	,	PUNCT
taxlaw-2863	381	28	investment	investment	NOUN
taxlaw-2863	381	29	contract	contract	NOUN
taxlaw-2863	381	30	,	,	PUNCT
taxlaw-2863	381	31	…	…	PUNCT
taxlaw-2863	381	32	or	or	CCONJ
taxlaw-2863	381	33	group	group	NOUN
taxlaw-2863	381	34	or	or	CCONJ
taxlaw-2863	381	35	index	index	NOUN
taxlaw-2863	381	36	of	of	ADP
taxlaw-2863	381	37	securities	security	NOUN
taxlaw-2863	381	38	(	(	PUNCT
taxlaw-2863	381	39	including	include	VERB
taxlaw-2863	381	40	any	any	DET
taxlaw-2863	381	41	interest	interest	NOUN
taxlaw-2863	381	42	therein	therein	ADV
taxlaw-2863	381	43	or	or	CCONJ
taxlaw-2863	381	44	based	base	VERB
taxlaw-2863	381	45	on	on	ADP
taxlaw-2863	381	46	the	the	DET
taxlaw-2863	381	47	value	value	NOUN
taxlaw-2863	381	48	thereof)	thereof)	NOUN
taxlaw-2863	381	49	…	…	PUNCT
taxlaw-2863	381	50	”110	”110	ADJ
taxlaw-2863	381	51	although	although	SCONJ
taxlaw-2863	381	52	users	user	NOUN
taxlaw-2863	381	53	make	make	VERB
taxlaw-2863	381	54	investments	investment	NOUN
taxlaw-2863	381	55	in	in	ADP
taxlaw-2863	381	56	virtual	virtual	ADJ
taxlaw-2863	381	57	currency	currency	NOUN
taxlaw-2863	381	58	like	like	ADP
taxlaw-2863	381	59	a	a	DET
taxlaw-2863	381	60	stock	stock	NOUN
taxlaw-2863	381	61	,	,	PUNCT
taxlaw-2863	381	62	virtual	virtual	ADJ
taxlaw-2863	381	63	currency	currency	NOUN
taxlaw-2863	381	64	lacks	lack	VERB
taxlaw-2863	381	65	the	the	DET
taxlaw-2863	381	66	essential	essential	ADJ
taxlaw-2863	381	67	characteristics	characteristic	NOUN
taxlaw-2863	381	68	of	of	ADP
taxlaw-2863	381	69	a	a	DET
taxlaw-2863	381	70	stock	stock	NOUN
taxlaw-2863	381	71	,	,	PUNCT
taxlaw-2863	381	72	including	include	VERB
taxlaw-2863	381	73	voting	voting	NOUN
taxlaw-2863	381	74	rights	right	NOUN
taxlaw-2863	381	75	and	and	CCONJ
taxlaw-2863	381	76	the	the	DET
taxlaw-2863	381	77	right	right	NOUN
taxlaw-2863	381	78	to	to	PART
taxlaw-2863	381	79	receive	receive	VERB
taxlaw-2863	381	80	dividends.111	dividends.111	ADJ
taxlaw-2863	381	81	virtual	virtual	ADJ
taxlaw-2863	381	82	currency	currency	NOUN
taxlaw-2863	381	83	could	could	AUX
taxlaw-2863	381	84	constitute	constitute	VERB
taxlaw-2863	381	85	a	a	DET
taxlaw-2863	381	86	note	note	NOUN
taxlaw-2863	381	87	if	if	SCONJ
taxlaw-2863	381	88	a	a	DET
taxlaw-2863	381	89	court	court	NOUN
taxlaw-2863	381	90	were	be	AUX
taxlaw-2863	381	91	to	to	PART
taxlaw-2863	381	92	find	find	VERB
taxlaw-2863	381	93	that	that	SCONJ
taxlaw-2863	381	94	it	it	PRON
taxlaw-2863	381	95	represents	represent	VERB
taxlaw-2863	381	96	a	a	DET
taxlaw-2863	381	97	“	"	PUNCT
taxlaw-2863	381	98	written	write	VERB
taxlaw-2863	381	99	promise	promise	NOUN
taxlaw-2863	381	100	by	by	ADP
taxlaw-2863	381	101	one	one	NUM
taxlaw-2863	381	102	party	party	NOUN
taxlaw-2863	381	103	to	to	PART
taxlaw-2863	381	104	pay	pay	VERB
taxlaw-2863	381	105	money	money	NOUN
taxlaw-2863	381	106	to	to	ADP
taxlaw-2863	381	107	another	another	DET
taxlaw-2863	381	108	party	party	NOUN
taxlaw-2863	381	109	”	"	PUNCT
taxlaw-2863	381	110	that	that	PRON
taxlaw-2863	381	111	bears	bear	VERB
taxlaw-2863	381	112	a	a	DET
taxlaw-2863	381	113	“	"	PUNCT
taxlaw-2863	381	114	family	family	NOUN
taxlaw-2863	381	115	resemblance	resemblance	NOUN
taxlaw-2863	381	116	”	"	PUNCT
taxlaw-2863	381	117	to	to	ADP
taxlaw-2863	381	118	other	other	ADJ
taxlaw-2863	381	119	kinds	kind	NOUN
taxlaw-2863	381	120	of	of	ADP
taxlaw-2863	381	121	notes.112	notes.112	NOUN
taxlaw-2863	381	122	although	although	SCONJ
taxlaw-2863	381	123	the	the	DET
taxlaw-2863	381	124	definition	definition	NOUN
taxlaw-2863	381	125	of	of	ADP
taxlaw-2863	381	126	“	"	PUNCT
taxlaw-2863	381	127	note	note	NOUN
taxlaw-2863	381	128	”	"	PUNCT
taxlaw-2863	381	129	has	have	AUX
taxlaw-2863	381	130	been	be	AUX
taxlaw-2863	381	131	broadly	broadly	ADV
taxlaw-2863	381	132	construed	construe	VERB
taxlaw-2863	381	133	,	,	PUNCT
taxlaw-2863	381	134	it	it	PRON
taxlaw-2863	381	135	is	be	AUX
taxlaw-2863	381	136	likely	likely	ADV
taxlaw-2863	381	137	inapplicable	inapplicable	ADJ
taxlaw-2863	381	138	to	to	ADP
taxlaw-2863	381	139	most	most	ADJ
taxlaw-2863	381	140	types	type	NOUN
taxlaw-2863	381	141	of	of	ADP
taxlaw-2863	381	142	virtual	virtual	ADJ
taxlaw-2863	381	143	currency.113	currency.113	NOUN
taxlaw-2863	381	144	a	a	DET
taxlaw-2863	381	145	note	note	NOUN
taxlaw-2863	381	146	represents	represent	VERB
taxlaw-2863	381	147	a	a	DET
taxlaw-2863	381	148	continuing	continue	VERB
taxlaw-2863	381	149	obligation	obligation	NOUN
taxlaw-2863	381	150	between	between	ADP
taxlaw-2863	381	151	two	two	NUM
taxlaw-2863	381	152	parties	party	NOUN
taxlaw-2863	381	153	:	:	PUNCT
taxlaw-2863	381	154	the	the	DET
taxlaw-2863	381	155	notemaker	notemaker	NOUN
taxlaw-2863	381	156	,	,	PUNCT
taxlaw-2863	381	157	and	and	CCONJ
taxlaw-2863	381	158	the	the	DET
taxlaw-2863	381	159	note	note	NOUN
taxlaw-2863	381	160	-	-	PUNCT
taxlaw-2863	381	161	holder	holder	NOUN
taxlaw-2863	381	162	.	.	PUNCT
taxlaw-2863	382	1	when	when	SCONJ
taxlaw-2863	382	2	a	a	DET
taxlaw-2863	382	3	holder	holder	NOUN
taxlaw-2863	382	4	“	"	PUNCT
taxlaw-2863	382	5	cashes	cash	NOUN
taxlaw-2863	382	6	in	in	ADP
taxlaw-2863	382	7	”	"	PUNCT
taxlaw-2863	382	8	his	his	PRON
taxlaw-2863	382	9	virtual	virtual	ADJ
taxlaw-2863	382	10	currency	currency	NOUN
taxlaw-2863	382	11	,	,	PUNCT
taxlaw-2863	382	12	it	it	PRON
taxlaw-2863	382	13	is	be	AUX
taxlaw-2863	382	14	not	not	PART
taxlaw-2863	382	15	the	the	DET
taxlaw-2863	382	16	note	note	NOUN
taxlaw-2863	382	17	-	-	PUNCT
taxlaw-2863	382	18	maker	maker	NOUN
taxlaw-2863	382	19	that	that	PRON
taxlaw-2863	382	20	pays	pay	VERB
taxlaw-2863	382	21	the	the	DET
taxlaw-2863	382	22	obligation	obligation	NOUN
taxlaw-2863	382	23	,	,	PUNCT
taxlaw-2863	382	24	it	it	PRON
taxlaw-2863	382	25	is	be	AUX
taxlaw-2863	382	26	the	the	DET
taxlaw-2863	382	27	third	third	ADJ
taxlaw-2863	382	28	party	party	NOUN
taxlaw-2863	382	29	to	to	PART
taxlaw-2863	382	30	whom	whom	PRON
taxlaw-2863	382	31	the	the	DET
taxlaw-2863	382	32	holder	holder	NOUN
taxlaw-2863	382	33	transfers	transfer	VERB
taxlaw-2863	382	34	or	or	CCONJ
taxlaw-2863	382	35	sells	sell	VERB
taxlaw-2863	382	36	his	his	PRON
taxlaw-2863	382	37	currency	currency	NOUN
taxlaw-2863	382	38	.	.	PUNCT
taxlaw-2863	383	1	105	105	NUM
taxlaw-2863	383	2	see	see	NOUN
taxlaw-2863	383	3	rev	rev	PROPN
taxlaw-2863	383	4	.	.	PROPN
taxlaw-2863	383	5	rul	rul	PROPN
taxlaw-2863	383	6	.	.	PUNCT
taxlaw-2863	384	1	2006	2006	NUM
taxlaw-2863	384	2	-	-	SYM
taxlaw-2863	384	3	1	1	NUM
taxlaw-2863	384	4	,	,	PUNCT
taxlaw-2863	384	5	2006	2006	NUM
taxlaw-2863	384	6	-	-	SYM
taxlaw-2863	384	7	1	1	NUM
taxlaw-2863	384	8	c.b	c.b	PROPN
taxlaw-2863	384	9	.	.	PROPN
taxlaw-2863	384	10	261	261	NUM
taxlaw-2863	384	11	;	;	PUNCT
taxlaw-2863	384	12	rev	rev	X
taxlaw-2863	384	13	.	.	PROPN
taxlaw-2863	384	14	rul	rul	PROPN
taxlaw-2863	384	15	.	.	PUNCT
taxlaw-2863	385	1	2006	2006	NUM
taxlaw-2863	385	2	-	-	SYM
taxlaw-2863	385	3	31	31	NUM
taxlaw-2863	385	4	,	,	PUNCT
taxlaw-2863	385	5	2006	2006	NUM
taxlaw-2863	385	6	-	-	SYM
taxlaw-2863	385	7	1	1	NUM
taxlaw-2863	385	8	c.b	c.b	PROPN
taxlaw-2863	385	9	.	.	PROPN
taxlaw-2863	385	10	1133	1133	NUM
taxlaw-2863	385	11	(	(	PUNCT
taxlaw-2863	385	12	the	the	DET
taxlaw-2863	385	13	service	service	NOUN
taxlaw-2863	385	14	ruled	rule	VERB
taxlaw-2863	385	15	that	that	SCONJ
taxlaw-2863	385	16	a	a	DET
taxlaw-2863	385	17	derivative	derivative	ADJ
taxlaw-2863	385	18	contract	contract	NOUN
taxlaw-2863	385	19	on	on	ADP
taxlaw-2863	385	20	commodities	commodity	NOUN
taxlaw-2863	385	21	was	be	AUX
taxlaw-2863	385	22	not	not	PART
taxlaw-2863	385	23	a	a	DET
taxlaw-2863	385	24	security	security	NOUN
taxlaw-2863	385	25	under	under	ADP
taxlaw-2863	385	26	i.r.c	i.r.c	NOUN
taxlaw-2863	385	27	.	.	PUNCT
taxlaw-2863	386	1	§	§	PROPN
taxlaw-2863	386	2	851(b)(2	851(b)(2	NUM
taxlaw-2863	386	3	)	)	PUNCT
taxlaw-2863	386	4	;	;	PUNCT
taxlaw-2863	386	5	a	a	DET
taxlaw-2863	386	6	ric	ric	PROPN
taxlaw-2863	386	7	’s	’s	PART
taxlaw-2863	386	8	income	income	NOUN
taxlaw-2863	386	9	from	from	ADP
taxlaw-2863	386	10	such	such	DET
taxlaw-2863	386	11	a	a	DET
taxlaw-2863	386	12	contract	contract	NOUN
taxlaw-2863	386	13	is	be	AUX
taxlaw-2863	386	14	not	not	PART
taxlaw-2863	386	15	“	"	PUNCT
taxlaw-2863	386	16	good	good	ADJ
taxlaw-2863	386	17	”	"	PUNCT
taxlaw-2863	386	18	income	income	NOUN
taxlaw-2863	386	19	)	)	PUNCT
taxlaw-2863	386	20	.	.	PUNCT
taxlaw-2863	387	1	106	106	NUM
taxlaw-2863	387	2	see	see	VERB
taxlaw-2863	387	3	generally	generally	ADV
taxlaw-2863	387	4	willard	willard	PROPN
taxlaw-2863	387	5	b.	b.	PROPN
taxlaw-2863	387	6	taylor	taylor	PROPN
taxlaw-2863	387	7	&	&	CCONJ
taxlaw-2863	387	8	diana	diana	PROPN
taxlaw-2863	387	9	wollman	wollman	PROPN
taxlaw-2863	387	10	,	,	PUNCT
taxlaw-2863	387	11	why	why	SCONJ
taxlaw-2863	387	12	ca	can	AUX
taxlaw-2863	387	13	n’t	n’t	VERB
taxlaw-2863	387	14	we	we	PRON
taxlaw-2863	387	15	all	all	PRON
taxlaw-2863	387	16	just	just	ADV
taxlaw-2863	387	17	get	get	VERB
taxlaw-2863	387	18	along	along	ADP
taxlaw-2863	387	19	:	:	PUNCT
taxlaw-2863	387	20	finding	find	VERB
taxlaw-2863	387	21	consistent	consistent	ADJ
taxlaw-2863	387	22	solutions	solution	NOUN
taxlaw-2863	387	23	to	to	ADP
taxlaw-2863	387	24	the	the	DET
taxlaw-2863	387	25	treatment	treatment	NOUN
taxlaw-2863	387	26	of	of	ADP
taxlaw-2863	387	27	derivatives	derivative	NOUN
taxlaw-2863	387	28	and	and	CCONJ
taxlaw-2863	387	29	other	other	ADJ
taxlaw-2863	387	30	problems	problem	NOUN
taxlaw-2863	387	31	,	,	PUNCT
taxlaw-2863	387	32	53	53	NUM
taxlaw-2863	387	33	tax	tax	NOUN
taxlaw-2863	387	34	law	law	NOUN
taxlaw-2863	387	35	.	.	PUNCT
taxlaw-2863	388	1	95	95	NUM
taxlaw-2863	388	2	(	(	PUNCT
taxlaw-2863	388	3	1999	1999	NUM
taxlaw-2863	388	4	)	)	PUNCT
taxlaw-2863	388	5	.	.	PUNCT
taxlaw-2863	389	1	107	107	NUM
taxlaw-2863	389	2	i.r.c	i.r.c	NOUN
taxlaw-2863	389	3	.	.	PUNCT
taxlaw-2863	390	1	§	§	PROPN
taxlaw-2863	390	2	851(b)(2)(a	851(b)(2)(a	PROPN
taxlaw-2863	390	3	)	)	PUNCT
taxlaw-2863	390	4	;	;	PUNCT
taxlaw-2863	390	5	i.r.c	i.r.c	NOUN
taxlaw-2863	390	6	.	.	PUNCT
taxlaw-2863	391	1	§	§	PROPN
taxlaw-2863	391	2	856(n	856(n	PROPN
taxlaw-2863	391	3	)	)	PUNCT
taxlaw-2863	391	4	.	.	PUNCT
taxlaw-2863	392	1	108	108	NUM
taxlaw-2863	392	2	i.r.c	i.r.c	NOUN
taxlaw-2863	392	3	.	.	PUNCT
taxlaw-2863	393	1	§	§	PROPN
taxlaw-2863	393	2	856(c)(5)(k	856(c)(5)(k	PROPN
taxlaw-2863	393	3	)	)	PUNCT
taxlaw-2863	393	4	.	.	PUNCT
taxlaw-2863	394	1	109	109	NUM
taxlaw-2863	394	2	see	see	VERB
taxlaw-2863	394	3	part	part	PROPN
taxlaw-2863	394	4	ii	ii	PROPN
taxlaw-2863	394	5	supra	supra	PROPN
taxlaw-2863	394	6	.	.	PUNCT
taxlaw-2863	395	1	110	110	NUM
taxlaw-2863	395	2	securities	security	NOUN
taxlaw-2863	395	3	act	act	NOUN
taxlaw-2863	395	4	of	of	ADP
taxlaw-2863	395	5	1933	1933	NUM
taxlaw-2863	395	6	,	,	PUNCT
taxlaw-2863	395	7	15	15	NUM
taxlaw-2863	395	8	u.s.c	u.s.c	ADJ
taxlaw-2863	395	9	.	.	PUNCT
taxlaw-2863	396	1	§	§	PROPN
taxlaw-2863	396	2	77b(a)(1	77b(a)(1	NUM
taxlaw-2863	396	3	)	)	PUNCT
taxlaw-2863	396	4	.	.	PUNCT
taxlaw-2863	397	1	111	111	NUM
taxlaw-2863	397	2	see	see	VERB
taxlaw-2863	397	3	grinberg	grinberg	PROPN
taxlaw-2863	397	4	,	,	PUNCT
taxlaw-2863	397	5	supra	supra	PROPN
taxlaw-2863	397	6	note	note	NOUN
taxlaw-2863	397	7	30	30	NUM
taxlaw-2863	397	8	,	,	PUNCT
taxlaw-2863	397	9	at	at	ADP
taxlaw-2863	397	10	195	195	NUM
taxlaw-2863	397	11	-	-	SYM
taxlaw-2863	397	12	96	96	NUM
taxlaw-2863	397	13	(	(	PUNCT
taxlaw-2863	397	14	“	"	PUNCT
taxlaw-2863	397	15	a	a	DET
taxlaw-2863	397	16	bitcoin	bitcoin	NOUN
taxlaw-2863	397	17	is	be	AUX
taxlaw-2863	397	18	not	not	PART
taxlaw-2863	397	19	‘	'	PUNCT
taxlaw-2863	397	20	stock’	stock’	NOUN
taxlaw-2863	397	21	…	…	PUNCT
taxlaw-2863	397	22	because	because	SCONJ
taxlaw-2863	397	23	it	it	PRON
taxlaw-2863	397	24	lacks	lack	VERB
taxlaw-2863	397	25	important	important	ADJ
taxlaw-2863	397	26	characteristics	characteristic	NOUN
taxlaw-2863	397	27	of	of	ADP
taxlaw-2863	397	28	stock	stock	NOUN
taxlaw-2863	397	29	,	,	PUNCT
taxlaw-2863	397	30	such	such	ADJ
taxlaw-2863	397	31	as	as	ADP
taxlaw-2863	397	32	conferring	confer	VERB
taxlaw-2863	397	33	the	the	DET
taxlaw-2863	397	34	right	right	NOUN
taxlaw-2863	397	35	to	to	PART
taxlaw-2863	397	36	receive	receive	VERB
taxlaw-2863	397	37	dividends	dividend	NOUN
taxlaw-2863	397	38	contingent	contingent	ADJ
taxlaw-2863	397	39	upon	upon	SCONJ
taxlaw-2863	397	40	an	an	DET
taxlaw-2863	397	41	apportionment	apportionment	NOUN
taxlaw-2863	397	42	of	of	ADP
taxlaw-2863	397	43	profits	profit	NOUN
taxlaw-2863	397	44	.	.	PUNCT
taxlaw-2863	397	45	”	"	PUNCT
taxlaw-2863	397	46	)	)	PUNCT
taxlaw-2863	397	47	.	.	PUNCT
taxlaw-2863	398	1	cf	cf	NOUN
taxlaw-2863	398	2	.	.	PUNCT
taxlaw-2863	399	1	report	report	NOUN
taxlaw-2863	399	2	of	of	ADP
taxlaw-2863	399	3	investigation	investigation	NOUN
taxlaw-2863	399	4	pursuant	pursuant	VERB
taxlaw-2863	399	5	to	to	ADP
taxlaw-2863	399	6	section	section	NOUN
taxlaw-2863	399	7	21(a	21(a	NUM
taxlaw-2863	399	8	)	)	PUNCT
taxlaw-2863	399	9	of	of	ADP
taxlaw-2863	399	10	the	the	DET
taxlaw-2863	399	11	securities	securities	PROPN
taxlaw-2863	399	12	exchange	exchange	PROPN
taxlaw-2863	399	13	act	act	NOUN
taxlaw-2863	399	14	of	of	ADP
taxlaw-2863	399	15	1934	1934	NUM
taxlaw-2863	399	16	:	:	PUNCT
taxlaw-2863	399	17	the	the	DET
taxlaw-2863	399	18	dao	dao	PROPN
taxlaw-2863	399	19	,	,	PUNCT
taxlaw-2863	399	20	exchange	exchange	NOUN
taxlaw-2863	399	21	act	act	NOUN
taxlaw-2863	399	22	release	release	VERB
taxlaw-2863	399	23	no	no	PRON
taxlaw-2863	399	24	.	.	NOUN
taxlaw-2863	399	25	81,207	81,207	NUM
taxlaw-2863	399	26	at	at	ADP
taxlaw-2863	399	27	1	1	NUM
taxlaw-2863	399	28	,	,	PUNCT
taxlaw-2863	399	29	4	4	NUM
taxlaw-2863	399	30	(	(	PUNCT
taxlaw-2863	399	31	july	july	PROPN
taxlaw-2863	399	32	25	25	NUM
taxlaw-2863	399	33	,	,	PUNCT
taxlaw-2863	399	34	2017	2017	NUM
taxlaw-2863	399	35	)	)	PUNCT
taxlaw-2863	399	36	(	(	PUNCT
taxlaw-2863	399	37	finding	find	VERB
taxlaw-2863	399	38	that	that	SCONJ
taxlaw-2863	399	39	tokens	token	NOUN
taxlaw-2863	399	40	available	available	ADJ
taxlaw-2863	399	41	for	for	ADP
taxlaw-2863	399	42	purchase	purchase	NOUN
taxlaw-2863	399	43	in	in	ADP
taxlaw-2863	399	44	a	a	DET
taxlaw-2863	399	45	“	"	PUNCT
taxlaw-2863	399	46	virtual	virtual	ADJ
taxlaw-2863	399	47	”	"	PUNCT
taxlaw-2863	399	48	organization	organization	NOUN
taxlaw-2863	399	49	are	be	AUX
taxlaw-2863	399	50	securities	security	NOUN
taxlaw-2863	399	51	because	because	SCONJ
taxlaw-2863	399	52	they	they	PRON
taxlaw-2863	399	53	“	"	PUNCT
taxlaw-2863	399	54	permit	permit	VERB
taxlaw-2863	399	55	the	the	DET
taxlaw-2863	399	56	participant	participant	NOUN
taxlaw-2863	399	57	to	to	PART
taxlaw-2863	399	58	vote	vote	VERB
taxlaw-2863	399	59	and	and	CCONJ
taxlaw-2863	399	60	entitle	entitle	VERB
taxlaw-2863	399	61	the	the	DET
taxlaw-2863	399	62	participant	participant	NOUN
taxlaw-2863	399	63	to	to	ADP
taxlaw-2863	399	64	‘	'	PUNCT
taxlaw-2863	399	65	rewards	reward	NOUN
taxlaw-2863	399	66	.	.	PUNCT
taxlaw-2863	399	67	’	'	PUNCT
taxlaw-2863	399	68	”	"	PUNCT
taxlaw-2863	399	69	)	)	PUNCT
taxlaw-2863	399	70	.	.	PUNCT
taxlaw-2863	400	1	112	112	NUM
taxlaw-2863	400	2	note	note	NOUN
taxlaw-2863	400	3	,	,	PUNCT
taxlaw-2863	400	4	black	black	ADJ
taxlaw-2863	400	5	’s	’s	PART
taxlaw-2863	400	6	law	law	NOUN
taxlaw-2863	400	7	dictionary	dictionary	NOUN
taxlaw-2863	400	8	(	(	PUNCT
taxlaw-2863	400	9	10th	10th	ADJ
taxlaw-2863	400	10	ed	ed	NOUN
taxlaw-2863	400	11	.	.	PROPN
taxlaw-2863	400	12	2014	2014	NUM
taxlaw-2863	400	13	)	)	PUNCT
taxlaw-2863	400	14	;	;	PUNCT
taxlaw-2863	400	15	reves	ref	NOUN
taxlaw-2863	400	16	v.	v.	ADP
taxlaw-2863	400	17	ernst	ernst	PROPN
taxlaw-2863	400	18	&	&	CCONJ
taxlaw-2863	400	19	young	young	PROPN
taxlaw-2863	400	20	,	,	PUNCT
taxlaw-2863	400	21	494	494	NUM
taxlaw-2863	400	22	u.s	u.s	PROPN
taxlaw-2863	400	23	.	.	PROPN
taxlaw-2863	400	24	56	56	NUM
taxlaw-2863	400	25	,	,	PUNCT
taxlaw-2863	400	26	62	62	NUM
taxlaw-2863	400	27	-	-	SYM
taxlaw-2863	400	28	63	63	NUM
taxlaw-2863	400	29	(	(	PUNCT
taxlaw-2863	400	30	1990	1990	NUM
taxlaw-2863	400	31	)	)	PUNCT
taxlaw-2863	400	32	.	.	PUNCT
taxlaw-2863	401	1	113	113	NUM
taxlaw-2863	401	2	reves	ref	NOUN
taxlaw-2863	401	3	,	,	PUNCT
taxlaw-2863	401	4	494	494	NUM
taxlaw-2863	401	5	u.s	u.s	PROPN
taxlaw-2863	401	6	.	.	PROPN
taxlaw-2863	401	7	at	at	ADP
taxlaw-2863	401	8	62	62	NUM
taxlaw-2863	401	9	-	-	SYM
taxlaw-2863	401	10	63	63	NUM
taxlaw-2863	401	11	.	.	PUNCT
taxlaw-2863	401	12	246	246	NUM
taxlaw-2863	401	13	columbia	columbia	PROPN
taxlaw-2863	401	14	journal	journal	PROPN
taxlaw-2863	401	15	of	of	ADP
taxlaw-2863	401	16	tax	tax	NOUN
taxlaw-2863	401	17	law	law	NOUN
taxlaw-2863	401	18	[	[	X
taxlaw-2863	401	19	vol.9:229	vol.9:229	NOUN
taxlaw-2863	401	20	some	some	DET
taxlaw-2863	401	21	virtual	virtual	ADJ
taxlaw-2863	401	22	currencies	currency	NOUN
taxlaw-2863	401	23	might	might	AUX
taxlaw-2863	401	24	meet	meet	VERB
taxlaw-2863	401	25	the	the	DET
taxlaw-2863	401	26	broad	broad	ADJ
taxlaw-2863	401	27	definition	definition	NOUN
taxlaw-2863	401	28	of	of	ADP
taxlaw-2863	401	29	an	an	DET
taxlaw-2863	401	30	investment	investment	NOUN
taxlaw-2863	401	31	contract	contract	NOUN
taxlaw-2863	401	32	:	:	PUNCT
taxlaw-2863	401	33	“	"	PUNCT
taxlaw-2863	401	34	a	a	DET
taxlaw-2863	401	35	contract	contract	NOUN
taxlaw-2863	401	36	,	,	PUNCT
taxlaw-2863	401	37	transaction	transaction	NOUN
taxlaw-2863	401	38	,	,	PUNCT
taxlaw-2863	401	39	or	or	CCONJ
taxlaw-2863	401	40	scheme	scheme	VERB
taxlaw-2863	401	41	whereby	whereby	SCONJ
taxlaw-2863	401	42	a	a	DET
taxlaw-2863	401	43	person	person	NOUN
taxlaw-2863	401	44	(	(	PUNCT
taxlaw-2863	401	45	1	1	X
taxlaw-2863	401	46	)	)	PUNCT
taxlaw-2863	401	47	invests	invest	VERB
taxlaw-2863	401	48	his	his	PRON
taxlaw-2863	401	49	money	money	NOUN
taxlaw-2863	401	50	in	in	ADP
taxlaw-2863	401	51	(	(	PUNCT
taxlaw-2863	401	52	2	2	X
taxlaw-2863	401	53	)	)	PUNCT
taxlaw-2863	401	54	a	a	DET
taxlaw-2863	401	55	common	common	ADJ
taxlaw-2863	401	56	enterprise	enterprise	NOUN
taxlaw-2863	401	57	and	and	CCONJ
taxlaw-2863	401	58	is	be	AUX
taxlaw-2863	401	59	led	lead	VERB
taxlaw-2863	401	60	to	to	PART
taxlaw-2863	401	61	expect	expect	VERB
taxlaw-2863	401	62	profits	profit	NOUN
taxlaw-2863	401	63	(	(	PUNCT
taxlaw-2863	401	64	3	3	NUM
taxlaw-2863	401	65	)	)	PUNCT
taxlaw-2863	401	66	solely	solely	ADV
taxlaw-2863	401	67	from	from	ADP
taxlaw-2863	401	68	the	the	DET
taxlaw-2863	401	69	efforts	effort	NOUN
taxlaw-2863	401	70	of	of	ADP
taxlaw-2863	401	71	the	the	DET
taxlaw-2863	401	72	promoter	promoter	NOUN
taxlaw-2863	401	73	or	or	CCONJ
taxlaw-2863	401	74	a	a	DET
taxlaw-2863	401	75	third	third	ADJ
taxlaw-2863	401	76	party	party	NOUN
taxlaw-2863	401	77	…	…	PUNCT
taxlaw-2863	401	78	”114	”114	PUNCT
taxlaw-2863	401	79	given	give	VERB
taxlaw-2863	401	80	that	that	SCONJ
taxlaw-2863	401	81	most	most	ADJ
taxlaw-2863	401	82	virtual	virtual	ADJ
taxlaw-2863	401	83	currency	currency	NOUN
taxlaw-2863	401	84	investors	investor	NOUN
taxlaw-2863	401	85	purchase	purchase	VERB
taxlaw-2863	401	86	their	their	PRON
taxlaw-2863	401	87	currency	currency	NOUN
taxlaw-2863	401	88	from	from	ADP
taxlaw-2863	401	89	exchanges	exchange	NOUN
taxlaw-2863	401	90	,	,	PUNCT
taxlaw-2863	401	91	it	it	PRON
taxlaw-2863	401	92	satisfies	satisfy	VERB
taxlaw-2863	401	93	the	the	DET
taxlaw-2863	401	94	first	first	ADJ
taxlaw-2863	401	95	element	element	NOUN
taxlaw-2863	401	96	of	of	ADP
taxlaw-2863	401	97	the	the	DET
taxlaw-2863	401	98	definition	definition	NOUN
taxlaw-2863	401	99	.	.	PUNCT
taxlaw-2863	402	1	at	at	ADV
taxlaw-2863	402	2	least	least	ADV
taxlaw-2863	402	3	one	one	NUM
taxlaw-2863	402	4	federal	federal	ADJ
taxlaw-2863	402	5	court	court	NOUN
taxlaw-2863	402	6	has	have	AUX
taxlaw-2863	402	7	concluded	conclude	VERB
taxlaw-2863	402	8	that	that	SCONJ
taxlaw-2863	402	9	a	a	DET
taxlaw-2863	402	10	bitcoin	bitcoin	ADJ
taxlaw-2863	402	11	purchase	purchase	NOUN
taxlaw-2863	402	12	is	be	AUX
taxlaw-2863	402	13	an	an	DET
taxlaw-2863	402	14	investment	investment	NOUN
taxlaw-2863	402	15	under	under	ADP
taxlaw-2863	402	16	this	this	DET
taxlaw-2863	402	17	element.115	element.115	PROPN
taxlaw-2863	402	18	as	as	ADP
taxlaw-2863	402	19	to	to	ADP
taxlaw-2863	402	20	the	the	DET
taxlaw-2863	402	21	second	second	ADJ
taxlaw-2863	402	22	element	element	NOUN
taxlaw-2863	402	23	,	,	PUNCT
taxlaw-2863	402	24	all	all	DET
taxlaw-2863	402	25	bitcoin	bitcoin	ADJ
taxlaw-2863	402	26	investors	investor	NOUN
taxlaw-2863	402	27	are	be	AUX
taxlaw-2863	402	28	involved	involve	VERB
taxlaw-2863	402	29	in	in	ADP
taxlaw-2863	402	30	the	the	DET
taxlaw-2863	402	31	common	common	ADJ
taxlaw-2863	402	32	enterprise	enterprise	NOUN
taxlaw-2863	402	33	of	of	ADP
taxlaw-2863	402	34	maintaining	maintain	VERB
taxlaw-2863	402	35	the	the	DET
taxlaw-2863	402	36	block	block	NOUN
taxlaw-2863	402	37	chain	chain	NOUN
taxlaw-2863	402	38	system	system	NOUN
taxlaw-2863	402	39	and	and	CCONJ
taxlaw-2863	402	40	ensuring	ensure	VERB
taxlaw-2863	402	41	that	that	SCONJ
taxlaw-2863	402	42	the	the	DET
taxlaw-2863	402	43	currency	currency	NOUN
taxlaw-2863	402	44	’s	’s	PART
taxlaw-2863	402	45	value	value	NOUN
taxlaw-2863	402	46	is	be	AUX
taxlaw-2863	402	47	maximized	maximize	VERB
taxlaw-2863	402	48	,	,	PUNCT
taxlaw-2863	402	49	because	because	SCONJ
taxlaw-2863	402	50	“	"	PUNCT
taxlaw-2863	402	51	each	each	DET
taxlaw-2863	402	52	individual	individual	ADJ
taxlaw-2863	402	53	investor	investor	NOUN
taxlaw-2863	402	54	’s	’s	PART
taxlaw-2863	402	55	fortunes	fortune	NOUN
taxlaw-2863	402	56	[	[	X
taxlaw-2863	402	57	are	be	AUX
taxlaw-2863	402	58	tied	tie	VERB
taxlaw-2863	402	59	]	]	PUNCT
taxlaw-2863	402	60	to	to	ADP
taxlaw-2863	402	61	the	the	DET
taxlaw-2863	402	62	fortunes	fortune	NOUN
taxlaw-2863	402	63	of	of	ADP
taxlaw-2863	402	64	the	the	DET
taxlaw-2863	402	65	other	other	ADJ
taxlaw-2863	402	66	investors	investor	NOUN
taxlaw-2863	402	67	…	…	PUNCT
taxlaw-2863	402	68	”116	”116	PUNCT
taxlaw-2863	402	69	others	other	NOUN
taxlaw-2863	402	70	have	have	AUX
taxlaw-2863	402	71	argued	argue	VERB
taxlaw-2863	402	72	that	that	SCONJ
taxlaw-2863	402	73	because	because	SCONJ
taxlaw-2863	402	74	bitcoin	bitcoin	NOUN
taxlaw-2863	402	75	is	be	AUX
taxlaw-2863	402	76	so	so	ADV
taxlaw-2863	402	77	decentralized	decentralized	ADJ
taxlaw-2863	402	78	,	,	PUNCT
taxlaw-2863	402	79	“	"	PUNCT
taxlaw-2863	402	80	there	there	PRON
taxlaw-2863	402	81	is	be	VERB
taxlaw-2863	402	82	no	no	DET
taxlaw-2863	402	83	one	one	NUM
taxlaw-2863	402	84	money	money	NOUN
taxlaw-2863	402	85	-	-	PUNCT
taxlaw-2863	402	86	making	make	VERB
taxlaw-2863	402	87	business	business	NOUN
taxlaw-2863	402	88	that	that	PRON
taxlaw-2863	402	89	seeks	seek	VERB
taxlaw-2863	402	90	to	to	PART
taxlaw-2863	402	91	raise	raise	VERB
taxlaw-2863	402	92	money	money	NOUN
taxlaw-2863	402	93	through	through	ADP
taxlaw-2863	402	94	investments	investment	NOUN
taxlaw-2863	402	95	,	,	PUNCT
taxlaw-2863	402	96	”	"	PUNCT
taxlaw-2863	402	97	and	and	CCONJ
taxlaw-2863	402	98	thus	thus	ADV
taxlaw-2863	402	99	,	,	PUNCT
taxlaw-2863	402	100	there	there	PRON
taxlaw-2863	402	101	is	be	VERB
taxlaw-2863	402	102	no	no	DET
taxlaw-2863	402	103	common	common	ADJ
taxlaw-2863	402	104	enterprise.117	enterprise.117	NOUN
taxlaw-2863	402	105	but	but	CCONJ
taxlaw-2863	402	106	in	in	ADP
taxlaw-2863	402	107	rics	ric	NOUN
taxlaw-2863	402	108	and	and	CCONJ
taxlaw-2863	402	109	reits	reit	NOUN
taxlaw-2863	402	110	,	,	PUNCT
taxlaw-2863	402	111	investors	investor	NOUN
taxlaw-2863	402	112	rely	rely	VERB
taxlaw-2863	402	113	on	on	ADP
taxlaw-2863	402	114	investment	investment	NOUN
taxlaw-2863	402	115	advisors	advisor	NOUN
taxlaw-2863	402	116	to	to	PART
taxlaw-2863	402	117	manage	manage	VERB
taxlaw-2863	402	118	the	the	DET
taxlaw-2863	402	119	portfolio	portfolio	NOUN
taxlaw-2863	402	120	.	.	PUNCT
taxlaw-2863	403	1	the	the	DET
taxlaw-2863	403	2	court	court	NOUN
taxlaw-2863	403	3	in	in	ADP
taxlaw-2863	403	4	shavers	shaver	NOUN
taxlaw-2863	403	5	found	find	VERB
taxlaw-2863	403	6	that	that	SCONJ
taxlaw-2863	403	7	such	such	ADJ
taxlaw-2863	403	8	reliance	reliance	NOUN
taxlaw-2863	403	9	qualifies	qualify	VERB
taxlaw-2863	403	10	such	such	ADJ
taxlaw-2863	403	11	entities	entity	NOUN
taxlaw-2863	403	12	as	as	ADP
taxlaw-2863	403	13	a	a	DET
taxlaw-2863	403	14	common	common	ADJ
taxlaw-2863	403	15	enterprise.118	enterprise.118	NOUN
taxlaw-2863	403	16	the	the	DET
taxlaw-2863	403	17	third	third	ADJ
taxlaw-2863	403	18	element	element	NOUN
taxlaw-2863	403	19	,	,	PUNCT
taxlaw-2863	403	20	which	which	PRON
taxlaw-2863	403	21	requires	require	VERB
taxlaw-2863	403	22	that	that	SCONJ
taxlaw-2863	403	23	the	the	DET
taxlaw-2863	403	24	“	"	PUNCT
taxlaw-2863	403	25	essential	essential	ADJ
taxlaw-2863	403	26	managerial	managerial	ADJ
taxlaw-2863	403	27	efforts	effort	NOUN
taxlaw-2863	403	28	which	which	PRON
taxlaw-2863	403	29	affect	affect	VERB
taxlaw-2863	403	30	the	the	DET
taxlaw-2863	403	31	failure	failure	NOUN
taxlaw-2863	403	32	or	or	CCONJ
taxlaw-2863	403	33	success	success	NOUN
taxlaw-2863	403	34	of	of	ADP
taxlaw-2863	403	35	the	the	DET
taxlaw-2863	403	36	enterprise	enterprise	NOUN
taxlaw-2863	403	37	”	"	PUNCT
taxlaw-2863	403	38	“	"	PUNCT
taxlaw-2863	403	39	are	be	AUX
taxlaw-2863	403	40	made	make	VERB
taxlaw-2863	403	41	by	by	ADP
taxlaw-2863	403	42	those	those	PRON
taxlaw-2863	403	43	other	other	ADJ
taxlaw-2863	403	44	than	than	ADP
taxlaw-2863	403	45	the	the	DET
taxlaw-2863	403	46	investor	investor	NOUN
taxlaw-2863	403	47	,	,	PUNCT
taxlaw-2863	403	48	”	"	PUNCT
taxlaw-2863	403	49	is	be	AUX
taxlaw-2863	403	50	the	the	DET
taxlaw-2863	403	51	trickiest.119	trickiest.119	NOUN
taxlaw-2863	403	52	on	on	ADP
taxlaw-2863	403	53	one	one	NUM
taxlaw-2863	403	54	hand	hand	NOUN
taxlaw-2863	403	55	,	,	PUNCT
taxlaw-2863	403	56	investors	investor	NOUN
taxlaw-2863	403	57	passively	passively	ADV
taxlaw-2863	403	58	rely	rely	VERB
taxlaw-2863	403	59	on	on	ADP
taxlaw-2863	403	60	the	the	DET
taxlaw-2863	403	61	virtual	virtual	ADJ
taxlaw-2863	403	62	currency	currency	NOUN
taxlaw-2863	403	63	’s	’s	PART
taxlaw-2863	403	64	network	network	PROPN
taxlaw-2863	403	65	administration	administration	PROPN
taxlaw-2863	403	66	to	to	PART
taxlaw-2863	403	67	manage	manage	VERB
taxlaw-2863	403	68	their	their	PRON
taxlaw-2863	403	69	investment	investment	NOUN
taxlaw-2863	403	70	vehicle	vehicle	NOUN
taxlaw-2863	403	71	.	.	PUNCT
taxlaw-2863	404	1	but	but	CCONJ
taxlaw-2863	404	2	those	those	DET
taxlaw-2863	404	3	“	"	PUNCT
taxlaw-2863	404	4	essential	essential	ADJ
taxlaw-2863	404	5	managerial	managerial	ADJ
taxlaw-2863	404	6	efforts	effort	NOUN
taxlaw-2863	404	7	”	"	PUNCT
taxlaw-2863	404	8	come	come	VERB
taxlaw-2863	404	9	from	from	ADP
taxlaw-2863	404	10	other	other	ADJ
taxlaw-2863	404	11	investors	investor	NOUN
taxlaw-2863	404	12	,	,	PUNCT
taxlaw-2863	404	13	who	who	PRON
taxlaw-2863	404	14	guard	guard	VERB
taxlaw-2863	404	15	the	the	DET
taxlaw-2863	404	16	network	network	NOUN
taxlaw-2863	404	17	to	to	PART
taxlaw-2863	404	18	ensure	ensure	VERB
taxlaw-2863	404	19	the	the	DET
taxlaw-2863	404	20	value	value	NOUN
taxlaw-2863	404	21	of	of	ADP
taxlaw-2863	404	22	the	the	DET
taxlaw-2863	404	23	currency	currency	NOUN
taxlaw-2863	404	24	.	.	PUNCT
taxlaw-2863	405	1	still	still	ADV
taxlaw-2863	405	2	,	,	PUNCT
taxlaw-2863	405	3	bitcoin	bitcoin	PROPN
taxlaw-2863	405	4	has	have	VERB
taxlaw-2863	405	5	value	value	NOUN
taxlaw-2863	405	6	because	because	SCONJ
taxlaw-2863	405	7	of	of	ADP
taxlaw-2863	405	8	the	the	DET
taxlaw-2863	405	9	increasing	increase	VERB
taxlaw-2863	405	10	number	number	NOUN
taxlaw-2863	405	11	of	of	ADP
taxlaw-2863	405	12	people	people	NOUN
taxlaw-2863	405	13	who	who	PRON
taxlaw-2863	405	14	use	use	VERB
taxlaw-2863	405	15	it	it	PRON
taxlaw-2863	405	16	;	;	PUNCT
taxlaw-2863	405	17	like	like	ADP
taxlaw-2863	405	18	other	other	ADJ
taxlaw-2863	405	19	technological	technological	ADJ
taxlaw-2863	405	20	advances	advance	NOUN
taxlaw-2863	405	21	,	,	PUNCT
taxlaw-2863	405	22	the	the	DET
taxlaw-2863	405	23	value	value	NOUN
taxlaw-2863	405	24	of	of	ADP
taxlaw-2863	405	25	the	the	DET
taxlaw-2863	405	26	technology	technology	NOUN
taxlaw-2863	405	27	grows	grow	VERB
taxlaw-2863	405	28	as	as	ADP
taxlaw-2863	405	29	the	the	DET
taxlaw-2863	405	30	network	network	NOUN
taxlaw-2863	405	31	grows.120	grows.120	VERB
taxlaw-2863	405	32	on	on	ADP
taxlaw-2863	405	33	balance	balance	NOUN
taxlaw-2863	405	34	,	,	PUNCT
taxlaw-2863	405	35	it	it	PRON
taxlaw-2863	405	36	is	be	AUX
taxlaw-2863	405	37	difficult	difficult	ADJ
taxlaw-2863	405	38	to	to	PART
taxlaw-2863	405	39	predict	predict	VERB
taxlaw-2863	405	40	what	what	PRON
taxlaw-2863	405	41	a	a	DET
taxlaw-2863	405	42	court	court	NOUN
taxlaw-2863	405	43	would	would	AUX
taxlaw-2863	405	44	decide	decide	VERB
taxlaw-2863	405	45	based	base	VERB
taxlaw-2863	405	46	on	on	ADP
taxlaw-2863	405	47	sec	sec	PROPN
taxlaw-2863	405	48	precedent	precedent	NOUN
taxlaw-2863	405	49	,	,	PUNCT
taxlaw-2863	405	50	so	so	SCONJ
taxlaw-2863	405	51	it	it	PRON
taxlaw-2863	405	52	is	be	AUX
taxlaw-2863	405	53	unlikely	unlikely	ADJ
taxlaw-2863	405	54	that	that	SCONJ
taxlaw-2863	405	55	virtual	virtual	ADJ
taxlaw-2863	405	56	currency	currency	NOUN
taxlaw-2863	405	57	will	will	AUX
taxlaw-2863	405	58	qualify	qualify	VERB
taxlaw-2863	405	59	as	as	ADP
taxlaw-2863	405	60	a	a	DET
taxlaw-2863	405	61	security	security	NOUN
taxlaw-2863	405	62	under	under	ADP
taxlaw-2863	405	63	existing	exist	VERB
taxlaw-2863	405	64	securities	security	NOUN
taxlaw-2863	405	65	laws	law	NOUN
taxlaw-2863	405	66	in	in	ADP
taxlaw-2863	405	67	the	the	DET
taxlaw-2863	405	68	near	near	ADJ
taxlaw-2863	405	69	future	future	NOUN
taxlaw-2863	405	70	.	.	PUNCT
taxlaw-2863	406	1	regardless	regardless	ADV
taxlaw-2863	406	2	of	of	ADP
taxlaw-2863	406	3	what	what	PRON
taxlaw-2863	406	4	the	the	DET
taxlaw-2863	406	5	sec	sec	PROPN
taxlaw-2863	406	6	decides	decide	VERB
taxlaw-2863	406	7	to	to	PART
taxlaw-2863	406	8	call	call	VERB
taxlaw-2863	406	9	virtual	virtual	ADJ
taxlaw-2863	406	10	currency	currency	NOUN
taxlaw-2863	406	11	,	,	PUNCT
taxlaw-2863	406	12	however	however	ADV
taxlaw-2863	406	13	,	,	PUNCT
taxlaw-2863	406	14	the	the	DET
taxlaw-2863	406	15	service	service	NOUN
taxlaw-2863	406	16	affords	afford	VERB
taxlaw-2863	406	17	it	it	PRON
taxlaw-2863	406	18	the	the	DET
taxlaw-2863	406	19	same	same	ADJ
taxlaw-2863	406	20	treatment	treatment	NOUN
taxlaw-2863	406	21	as	as	ADP
taxlaw-2863	406	22	a	a	DET
taxlaw-2863	406	23	security	security	NOUN
taxlaw-2863	406	24	:	:	PUNCT
taxlaw-2863	406	25	much	much	ADV
taxlaw-2863	406	26	like	like	SCONJ
taxlaw-2863	406	27	a	a	DET
taxlaw-2863	406	28	stock	stock	NOUN
taxlaw-2863	406	29	or	or	CCONJ
taxlaw-2863	406	30	a	a	DET
taxlaw-2863	406	31	bond	bond	NOUN
taxlaw-2863	406	32	,	,	PUNCT
taxlaw-2863	406	33	the	the	DET
taxlaw-2863	406	34	gains	gain	NOUN
taxlaw-2863	406	35	and	and	CCONJ
taxlaw-2863	406	36	losses	loss	NOUN
taxlaw-2863	406	37	from	from	ADP
taxlaw-2863	406	38	the	the	DET
taxlaw-2863	406	39	sale	sale	NOUN
taxlaw-2863	406	40	of	of	ADP
taxlaw-2863	406	41	virtual	virtual	ADJ
taxlaw-2863	406	42	currency	currency	NOUN
taxlaw-2863	406	43	are	be	AUX
taxlaw-2863	406	44	treated	treat	VERB
taxlaw-2863	406	45	as	as	ADP
taxlaw-2863	406	46	capital	capital	NOUN
taxlaw-2863	406	47	gains	gain	NOUN
taxlaw-2863	406	48	and	and	CCONJ
taxlaw-2863	406	49	losses.121	losses.121	ADP
taxlaw-2863	406	50	the	the	DET
taxlaw-2863	406	51	characterization	characterization	NOUN
taxlaw-2863	406	52	of	of	ADP
taxlaw-2863	406	53	virtual	virtual	ADJ
taxlaw-2863	406	54	currency	currency	NOUN
taxlaw-2863	406	55	as	as	ADP
taxlaw-2863	406	56	a	a	DET
taxlaw-2863	406	57	security	security	NOUN
taxlaw-2863	406	58	thus	thus	ADV
taxlaw-2863	406	59	most	most	ADV
taxlaw-2863	406	60	closely	closely	ADV
taxlaw-2863	406	61	aligns	align	VERB
taxlaw-2863	406	62	with	with	ADP
taxlaw-2863	406	63	the	the	DET
taxlaw-2863	406	64	existing	exist	VERB
taxlaw-2863	406	65	irs	irs	PROPN
taxlaw-2863	406	66	guidance	guidance	NOUN
taxlaw-2863	406	67	;	;	PUNCT
taxlaw-2863	406	68	when	when	SCONJ
taxlaw-2863	406	69	virtual	virtual	ADJ
taxlaw-2863	406	70	currency	currency	NOUN
taxlaw-2863	406	71	is	be	AUX
taxlaw-2863	406	72	treated	treat	VERB
taxlaw-2863	406	73	like	like	ADP
taxlaw-2863	406	74	property	property	NOUN
taxlaw-2863	406	75	,	,	PUNCT
taxlaw-2863	406	76	investors	investor	NOUN
taxlaw-2863	406	77	are	be	AUX
taxlaw-2863	406	78	treated	treat	VERB
taxlaw-2863	406	79	like	like	ADP
taxlaw-2863	406	80	those	those	PRON
taxlaw-2863	406	81	who	who	PRON
taxlaw-2863	406	82	invest	invest	VERB
taxlaw-2863	406	83	in	in	ADP
taxlaw-2863	406	84	stocks.122	stocks.122	NOUN
taxlaw-2863	406	85	but	but	CCONJ
taxlaw-2863	406	86	the	the	DET
taxlaw-2863	406	87	fact	fact	NOUN
taxlaw-2863	406	88	remains	remain	VERB
taxlaw-2863	406	89	that	that	SCONJ
taxlaw-2863	406	90	the	the	DET
taxlaw-2863	406	91	code	code	NOUN
taxlaw-2863	406	92	does	do	AUX
taxlaw-2863	406	93	not	not	PART
taxlaw-2863	406	94	currently	currently	ADV
taxlaw-2863	406	95	describe	describe	VERB
taxlaw-2863	406	96	how	how	SCONJ
taxlaw-2863	406	97	non-’40	non-’40	ADJ
taxlaw-2863	406	98	act	act	NOUN
taxlaw-2863	406	99	securities	security	NOUN
taxlaw-2863	406	100	are	be	AUX
taxlaw-2863	406	101	treated	treat	VERB
taxlaw-2863	406	102	for	for	ADP
taxlaw-2863	406	103	the	the	DET
taxlaw-2863	406	104	purpose	purpose	NOUN
taxlaw-2863	406	105	of	of	ADP
taxlaw-2863	406	106	the	the	DET
taxlaw-2863	406	107	ric	ric	PROPN
taxlaw-2863	406	108	and	and	CCONJ
taxlaw-2863	406	109	reit	reit	ADJ
taxlaw-2863	406	110	“	"	PUNCT
taxlaw-2863	406	111	good	good	ADJ
taxlaw-2863	406	112	”	"	PUNCT
taxlaw-2863	406	113	income	income	NOUN
taxlaw-2863	406	114	or	or	CCONJ
taxlaw-2863	406	115	“	"	PUNCT
taxlaw-2863	406	116	good	good	ADJ
taxlaw-2863	406	117	”	"	PUNCT
taxlaw-2863	406	118	asset	asset	NOUN
taxlaw-2863	406	119	qualification	qualification	NOUN
taxlaw-2863	406	120	requirements	requirement	NOUN
taxlaw-2863	406	121	.	.	PUNCT
taxlaw-2863	407	1	this	this	DET
taxlaw-2863	407	2	regulatory	regulatory	ADJ
taxlaw-2863	407	3	no	no	DET
taxlaw-2863	407	4	-	-	PUNCT
taxlaw-2863	407	5	man	man	NOUN
taxlaw-2863	407	6	’s	’s	PART
taxlaw-2863	407	7	land	land	NOUN
taxlaw-2863	407	8	may	may	AUX
taxlaw-2863	407	9	prevent	prevent	VERB
taxlaw-2863	407	10	rics	ric	NOUN
taxlaw-2863	407	11	and	and	CCONJ
taxlaw-2863	407	12	reits	reit	NOUN
taxlaw-2863	407	13	from	from	ADP
taxlaw-2863	407	14	investing	invest	VERB
taxlaw-2863	407	15	in	in	ADP
taxlaw-2863	407	16	virtual	virtual	ADJ
taxlaw-2863	407	17	currency	currency	NOUN
taxlaw-2863	407	18	when	when	SCONJ
taxlaw-2863	407	19	legislative	legislative	ADJ
taxlaw-2863	407	20	history	history	NOUN
taxlaw-2863	407	21	indicates	indicate	VERB
taxlaw-2863	407	22	that	that	SCONJ
taxlaw-2863	407	23	it	it	PRON
taxlaw-2863	407	24	should	should	AUX
taxlaw-2863	407	25	be	be	AUX
taxlaw-2863	407	26	able	able	ADJ
taxlaw-2863	407	27	to	to	PART
taxlaw-2863	407	28	do	do	VERB
taxlaw-2863	407	29	so	so	ADV
taxlaw-2863	407	30	.	.	PUNCT
taxlaw-2863	408	1	114	114	NUM
taxlaw-2863	408	2	sec	sec	PROPN
taxlaw-2863	408	3	v.	v.	ADP
taxlaw-2863	408	4	w.	w.	PROPN
taxlaw-2863	408	5	j.	j.	PROPN
taxlaw-2863	408	6	howey	howey	PROPN
taxlaw-2863	408	7	co.	co.	PROPN
taxlaw-2863	408	8	,	,	PUNCT
taxlaw-2863	408	9	328	328	NUM
taxlaw-2863	408	10	u.s	u.s	PROPN
taxlaw-2863	408	11	.	.	PROPN
taxlaw-2863	408	12	293	293	NUM
taxlaw-2863	408	13	,	,	PUNCT
taxlaw-2863	408	14	298	298	NUM
taxlaw-2863	408	15	-	-	SYM
taxlaw-2863	408	16	99	99	NUM
taxlaw-2863	408	17	(	(	PUNCT
taxlaw-2863	408	18	1946	1946	NUM
taxlaw-2863	408	19	)	)	PUNCT
taxlaw-2863	408	20	.	.	PUNCT
taxlaw-2863	409	1	for	for	ADP
taxlaw-2863	409	2	a	a	DET
taxlaw-2863	409	3	thorough	thorough	ADJ
taxlaw-2863	409	4	discussion	discussion	NOUN
taxlaw-2863	409	5	of	of	ADP
taxlaw-2863	409	6	how	how	SCONJ
taxlaw-2863	409	7	the	the	DET
taxlaw-2863	409	8	various	various	ADJ
taxlaw-2863	409	9	qualities	quality	NOUN
taxlaw-2863	409	10	of	of	ADP
taxlaw-2863	409	11	bitcoin	bitcoin	ADJ
taxlaw-2863	409	12	satisfy	satisfy	NOUN
taxlaw-2863	409	13	(	(	PUNCT
taxlaw-2863	409	14	or	or	CCONJ
taxlaw-2863	409	15	do	do	AUX
taxlaw-2863	409	16	not	not	PART
taxlaw-2863	409	17	satisfy	satisfy	VERB
taxlaw-2863	409	18	)	)	PUNCT
taxlaw-2863	409	19	this	this	DET
taxlaw-2863	409	20	definition	definition	NOUN
taxlaw-2863	409	21	,	,	PUNCT
taxlaw-2863	409	22	see	see	VERB
taxlaw-2863	409	23	grinberg	grinberg	PROPN
taxlaw-2863	409	24	,	,	PUNCT
taxlaw-2863	409	25	supra	supra	PROPN
taxlaw-2863	409	26	note	note	NOUN
taxlaw-2863	409	27	30	30	NUM
taxlaw-2863	409	28	,	,	PUNCT
taxlaw-2863	409	29	at	at	ADP
taxlaw-2863	409	30	196	196	NUM
taxlaw-2863	409	31	-	-	SYM
taxlaw-2863	409	32	99	99	NUM
taxlaw-2863	409	33	.	.	PUNCT
taxlaw-2863	410	1	115	115	NUM
taxlaw-2863	410	2	sec	sec	PROPN
taxlaw-2863	410	3	v.	v.	ADP
taxlaw-2863	410	4	shavers	shaver	NOUN
taxlaw-2863	410	5	,	,	PUNCT
taxlaw-2863	410	6	no	no	INTJ
taxlaw-2863	410	7	.	.	NOUN
taxlaw-2863	410	8	13	13	NUM
taxlaw-2863	410	9	-	-	SYM
taxlaw-2863	410	10	416	416	NUM
taxlaw-2863	410	11	,	,	PUNCT
taxlaw-2863	410	12	2013	2013	NUM
taxlaw-2863	410	13	u.s	u.s	PROPN
taxlaw-2863	410	14	.	.	PROPN
taxlaw-2863	410	15	dist	dist	PROPN
taxlaw-2863	410	16	.	.	PUNCT
taxlaw-2863	411	1	lexis	lexis	NOUN
taxlaw-2863	411	2	110018	110018	NUM
taxlaw-2863	411	3	,	,	PUNCT
taxlaw-2863	411	4	at	at	ADP
taxlaw-2863	411	5	*	*	NUM
taxlaw-2863	411	6	6	6	NUM
taxlaw-2863	411	7	(	(	PUNCT
taxlaw-2863	411	8	e.d	e.d	PROPN
taxlaw-2863	411	9	.	.	PROPN
taxlaw-2863	411	10	tex	tex	PROPN
taxlaw-2863	411	11	.	.	PUNCT
taxlaw-2863	411	12	aug	aug	PROPN
taxlaw-2863	411	13	.	.	PROPN
taxlaw-2863	411	14	6	6	NUM
taxlaw-2863	411	15	,	,	PUNCT
taxlaw-2863	411	16	2013	2013	NUM
taxlaw-2863	411	17	)	)	PUNCT
taxlaw-2863	411	18	.	.	PUNCT
taxlaw-2863	412	1	116	116	NUM
taxlaw-2863	412	2	revak	revak	NOUN
taxlaw-2863	412	3	v.	v.	ADP
taxlaw-2863	412	4	sec	sec	PROPN
taxlaw-2863	412	5	realty	realty	PROPN
taxlaw-2863	412	6	corp	corp	PROPN
taxlaw-2863	412	7	.	.	PROPN
taxlaw-2863	412	8	,	,	PUNCT
taxlaw-2863	412	9	18	18	NUM
taxlaw-2863	412	10	f.3d	f.3d	NUM
taxlaw-2863	412	11	81	81	NUM
taxlaw-2863	412	12	,	,	PUNCT
taxlaw-2863	412	13	87	87	NUM
taxlaw-2863	412	14	(	(	PUNCT
taxlaw-2863	412	15	2d	2d	NUM
taxlaw-2863	412	16	cir	cir	NOUN
taxlaw-2863	412	17	.	.	PROPN
taxlaw-2863	412	18	1994	1994	NUM
taxlaw-2863	412	19	)	)	PUNCT
taxlaw-2863	412	20	;	;	PUNCT
taxlaw-2863	412	21	schneider	schneider	PROPN
taxlaw-2863	412	22	et	et	PROPN
taxlaw-2863	412	23	al	al	PROPN
taxlaw-2863	412	24	.	.	PROPN
taxlaw-2863	412	25	,	,	PUNCT
taxlaw-2863	412	26	supra	supra	PROPN
taxlaw-2863	412	27	note	note	VERB
taxlaw-2863	412	28	101at	101at	ADJ
taxlaw-2863	412	29	14	14	NUM
taxlaw-2863	412	30	-	-	SYM
taxlaw-2863	412	31	15	15	NUM
taxlaw-2863	412	32	.	.	PUNCT
taxlaw-2863	413	1	for	for	ADP
taxlaw-2863	413	2	an	an	DET
taxlaw-2863	413	3	alternative	alternative	ADJ
taxlaw-2863	413	4	analysis	analysis	NOUN
taxlaw-2863	413	5	of	of	ADP
taxlaw-2863	413	6	“	"	PUNCT
taxlaw-2863	413	7	common	common	ADJ
taxlaw-2863	413	8	enterprise	enterprise	NOUN
taxlaw-2863	413	9	”	"	PUNCT
taxlaw-2863	413	10	and	and	CCONJ
taxlaw-2863	413	11	bitcoin	bitcoin	NOUN
taxlaw-2863	413	12	,	,	PUNCT
taxlaw-2863	413	13	see	see	VERB
taxlaw-2863	413	14	alberts	alberts	PROPN
taxlaw-2863	413	15	&	&	CCONJ
taxlaw-2863	413	16	fry	fry	PROPN
taxlaw-2863	413	17	,	,	PUNCT
taxlaw-2863	413	18	supra	supra	PROPN
taxlaw-2863	413	19	note	note	NOUN
taxlaw-2863	413	20	7	7	NUM
taxlaw-2863	413	21	,	,	PUNCT
taxlaw-2863	413	22	at	at	ADP
taxlaw-2863	413	23	15	15	NUM
taxlaw-2863	413	24	-	-	SYM
taxlaw-2863	413	25	20	20	NUM
taxlaw-2863	413	26	.	.	PUNCT
taxlaw-2863	413	27	117	117	NUM
taxlaw-2863	413	28	grinberg	grinberg	PROPN
taxlaw-2863	413	29	,	,	PUNCT
taxlaw-2863	413	30	supra	supra	PROPN
taxlaw-2863	413	31	note	note	PROPN
taxlaw-2863	413	32	30	30	NUM
taxlaw-2863	413	33	,	,	PUNCT
taxlaw-2863	413	34	at	at	ADP
taxlaw-2863	413	35	197	197	NUM
taxlaw-2863	413	36	;	;	PUNCT
taxlaw-2863	413	37	alberts	alberts	PROPN
taxlaw-2863	413	38	&	&	CCONJ
taxlaw-2863	413	39	fry	fry	PROPN
taxlaw-2863	413	40	,	,	PUNCT
taxlaw-2863	413	41	supra	supra	PROPN
taxlaw-2863	413	42	note	note	NOUN
taxlaw-2863	413	43	7	7	NUM
taxlaw-2863	413	44	,	,	PUNCT
taxlaw-2863	413	45	at	at	ADP
taxlaw-2863	413	46	16	16	NUM
taxlaw-2863	413	47	.	.	PUNCT
taxlaw-2863	414	1	118	118	NUM
taxlaw-2863	414	2	shavers	shaver	NOUN
taxlaw-2863	414	3	,	,	PUNCT
taxlaw-2863	414	4	2013	2013	NUM
taxlaw-2863	414	5	u.s	u.s	PROPN
taxlaw-2863	414	6	.	.	PROPN
taxlaw-2863	414	7	dist	dist	PROPN
taxlaw-2863	414	8	.	.	PUNCT
taxlaw-2863	415	1	lexis	lexis	NOUN
taxlaw-2863	415	2	110018	110018	NUM
taxlaw-2863	415	3	,	,	PUNCT
taxlaw-2863	415	4	at	at	ADP
taxlaw-2863	415	5	*	*	PROPN
taxlaw-2863	415	6	5	5	NUM
taxlaw-2863	415	7	.	.	NOUN
taxlaw-2863	415	8	119	119	NUM
taxlaw-2863	415	9	sec	sec	PROPN
taxlaw-2863	415	10	v.	v.	PROPN
taxlaw-2863	415	11	glenn	glenn	PROPN
taxlaw-2863	415	12	w.	w.	PROPN
taxlaw-2863	415	13	turner	turner	PROPN
taxlaw-2863	415	14	enters	enter	VERB
taxlaw-2863	415	15	.	.	PUNCT
taxlaw-2863	415	16	,	,	PUNCT
taxlaw-2863	415	17	inc	inc	PROPN
taxlaw-2863	415	18	.	.	PROPN
taxlaw-2863	415	19	,	,	PUNCT
taxlaw-2863	415	20	474	474	NUM
taxlaw-2863	415	21	f.2d	f.2d	ADP
taxlaw-2863	415	22	476	476	NUM
taxlaw-2863	415	23	,	,	PUNCT
taxlaw-2863	415	24	482	482	NUM
taxlaw-2863	415	25	(	(	PUNCT
taxlaw-2863	415	26	9th	9th	ADJ
taxlaw-2863	415	27	cir	cir	NOUN
taxlaw-2863	415	28	.	.	PROPN
taxlaw-2863	415	29	1973	1973	NUM
taxlaw-2863	415	30	)	)	PUNCT
taxlaw-2863	415	31	.	.	PUNCT
taxlaw-2863	416	1	120	120	NUM
taxlaw-2863	416	2	joe	joe	PROPN
taxlaw-2863	416	3	weisenthal	weisenthal	NOUN
taxlaw-2863	416	4	,	,	PUNCT
taxlaw-2863	416	5	here	here	ADV
taxlaw-2863	416	6	’s	’	VERB
taxlaw-2863	416	7	the	the	DET
taxlaw-2863	416	8	answer	answer	NOUN
taxlaw-2863	416	9	to	to	ADP
taxlaw-2863	416	10	paul	paul	PROPN
taxlaw-2863	416	11	krugman	krugman	PROPN
taxlaw-2863	416	12	’s	’s	PART
taxlaw-2863	416	13	difficult	difficult	ADJ
taxlaw-2863	416	14	questions	question	NOUN
taxlaw-2863	416	15	about	about	ADP
taxlaw-2863	416	16	bitcoin	bitcoin	NOUN
taxlaw-2863	416	17	,	,	PUNCT
taxlaw-2863	416	18	bus	bus	NOUN
taxlaw-2863	416	19	.	.	PUNCT
taxlaw-2863	417	1	insider	insider	NOUN
taxlaw-2863	417	2	.	.	PUNCT
taxlaw-2863	418	1	(	(	PUNCT
taxlaw-2863	418	2	dec	dec	PROPN
taxlaw-2863	418	3	.	.	PROPN
taxlaw-2863	418	4	30	30	NUM
taxlaw-2863	418	5	,	,	PUNCT
taxlaw-2863	418	6	2013	2013	NUM
taxlaw-2863	418	7	)	)	PUNCT
taxlaw-2863	418	8	,	,	PUNCT
taxlaw-2863	418	9	http://www.businessinsider.com/why-bitcoin-has-value-2013-12	http://www.businessinsider.com/why-bitcoin-has-value-2013-12	NOUN
taxlaw-2863	418	10	[	[	X
taxlaw-2863	418	11	perma.cc/3mznwacx	perma.cc/3mznwacx	X
taxlaw-2863	418	12	]	]	X
taxlaw-2863	418	13	(	(	PUNCT
taxlaw-2863	418	14	the	the	DET
taxlaw-2863	418	15	author	author	NOUN
taxlaw-2863	418	16	cites	cite	VERB
taxlaw-2863	418	17	the	the	DET
taxlaw-2863	418	18	late-90s	late-90s	ADJ
taxlaw-2863	418	19	file	file	NOUN
taxlaw-2863	418	20	-	-	PUNCT
taxlaw-2863	418	21	sharing	share	VERB
taxlaw-2863	418	22	phenomenon	phenomenon	NOUN
taxlaw-2863	418	23	napster	napster	NOUN
taxlaw-2863	418	24	as	as	ADP
taxlaw-2863	418	25	one	one	NUM
taxlaw-2863	418	26	such	such	ADJ
taxlaw-2863	418	27	example	example	NOUN
taxlaw-2863	418	28	)	)	PUNCT
taxlaw-2863	418	29	.	.	PUNCT
taxlaw-2863	419	1	121	121	NUM
taxlaw-2863	419	2	tara	tara	PROPN
taxlaw-2863	419	3	siegel	siegel	PROPN
taxlaw-2863	419	4	bernard	bernard	PROPN
taxlaw-2863	419	5	,	,	PUNCT
taxlaw-2863	419	6	when	when	SCONJ
taxlaw-2863	419	7	trading	trade	VERB
taxlaw-2863	419	8	in	in	ADP
taxlaw-2863	419	9	bitcoin	bitcoin	NOUN
taxlaw-2863	419	10	,	,	PUNCT
taxlaw-2863	419	11	keep	keep	VERB
taxlaw-2863	419	12	the	the	DET
taxlaw-2863	419	13	tax	tax	NOUN
taxlaw-2863	419	14	man	man	NOUN
taxlaw-2863	419	15	in	in	ADP
taxlaw-2863	419	16	mind	mind	NOUN
taxlaw-2863	419	17	,	,	PUNCT
taxlaw-2863	419	18	n.y	n.y	PROPN
taxlaw-2863	419	19	.	.	PROPN
taxlaw-2863	419	20	times	times	PROPN
taxlaw-2863	419	21	,	,	PUNCT
taxlaw-2863	419	22	jan	jan	PROPN
taxlaw-2863	419	23	.	.	PROPN
taxlaw-2863	419	24	20	20	NUM
taxlaw-2863	419	25	,	,	PUNCT
taxlaw-2863	419	26	2018	2018	NUM
taxlaw-2863	419	27	,	,	PUNCT
taxlaw-2863	419	28	at	at	ADP
taxlaw-2863	419	29	b2	b2	NOUN
taxlaw-2863	419	30	.	.	PUNCT
taxlaw-2863	419	31	122	122	NUM
taxlaw-2863	419	32	wenker	wenker	NOUN
taxlaw-2863	419	33	,	,	PUNCT
taxlaw-2863	419	34	supra	supra	PROPN
taxlaw-2863	419	35	note	note	PROPN
taxlaw-2863	419	36	11	11	NUM
taxlaw-2863	419	37	,	,	PUNCT
taxlaw-2863	419	38	at	at	ADP
taxlaw-2863	419	39	186	186	NUM
taxlaw-2863	419	40	.	.	PUNCT
taxlaw-2863	419	41	2018	2018	NUM
taxlaw-2863	419	42	]	]	PUNCT
taxlaw-2863	419	43	schrödinger	schrödinger	PROPN
taxlaw-2863	419	44	’s	’s	PART
taxlaw-2863	419	45	currency	currency	NOUN
taxlaw-2863	419	46	247	247	NUM
taxlaw-2863	419	47	b.	b.	PROPN
taxlaw-2863	419	48	rics	ric	NOUN
taxlaw-2863	419	49	,	,	PUNCT
taxlaw-2863	419	50	reits	reit	NOUN
taxlaw-2863	419	51	,	,	PUNCT
taxlaw-2863	419	52	and	and	CCONJ
taxlaw-2863	419	53	the	the	DET
taxlaw-2863	419	54	‘	'	PUNCT
taxlaw-2863	419	55	40	40	NUM
taxlaw-2863	419	56	act	act	NOUN
taxlaw-2863	419	57	the	the	DET
taxlaw-2863	419	58	liquidity	liquidity	NOUN
taxlaw-2863	419	59	and	and	CCONJ
taxlaw-2863	419	60	passivity	passivity	NOUN
taxlaw-2863	419	61	of	of	ADP
taxlaw-2863	419	62	virtual	virtual	ADJ
taxlaw-2863	419	63	currency	currency	NOUN
taxlaw-2863	419	64	,	,	PUNCT
taxlaw-2863	419	65	regardless	regardless	ADV
taxlaw-2863	419	66	of	of	ADP
taxlaw-2863	419	67	whether	whether	SCONJ
taxlaw-2863	419	68	or	or	CCONJ
taxlaw-2863	419	69	not	not	PART
taxlaw-2863	419	70	it	it	PRON
taxlaw-2863	419	71	can	can	AUX
taxlaw-2863	419	72	properly	properly	ADV
taxlaw-2863	419	73	be	be	AUX
taxlaw-2863	419	74	classified	classify	VERB
taxlaw-2863	419	75	as	as	ADP
taxlaw-2863	419	76	a	a	DET
taxlaw-2863	419	77	security	security	NOUN
taxlaw-2863	419	78	,	,	PUNCT
taxlaw-2863	419	79	suggest	suggest	VERB
taxlaw-2863	419	80	that	that	SCONJ
taxlaw-2863	419	81	it	it	PRON
taxlaw-2863	419	82	is	be	AUX
taxlaw-2863	419	83	a	a	DET
taxlaw-2863	419	84	“	"	PUNCT
taxlaw-2863	419	85	good	good	ADJ
taxlaw-2863	419	86	”	"	PUNCT
taxlaw-2863	419	87	asset	asset	NOUN
taxlaw-2863	419	88	.	.	PUNCT
taxlaw-2863	420	1	under	under	ADP
taxlaw-2863	420	2	the	the	DET
taxlaw-2863	420	3	current	current	ADJ
taxlaw-2863	420	4	statutory	statutory	ADJ
taxlaw-2863	420	5	scheme	scheme	NOUN
taxlaw-2863	420	6	,	,	PUNCT
taxlaw-2863	420	7	it	it	PRON
taxlaw-2863	420	8	most	most	ADV
taxlaw-2863	420	9	closely	closely	ADV
taxlaw-2863	420	10	qualifies	qualify	VERB
taxlaw-2863	420	11	as	as	ADP
taxlaw-2863	420	12	a	a	DET
taxlaw-2863	420	13	“	"	PUNCT
taxlaw-2863	420	14	security	security	NOUN
taxlaw-2863	420	15	”	"	PUNCT
taxlaw-2863	420	16	for	for	ADP
taxlaw-2863	420	17	the	the	DET
taxlaw-2863	420	18	ric	ric	ADJ
taxlaw-2863	420	19	and	and	CCONJ
taxlaw-2863	420	20	reit	reit	NOUN
taxlaw-2863	420	21	rules	rule	NOUN
taxlaw-2863	420	22	,	,	PUNCT
taxlaw-2863	420	23	although	although	SCONJ
taxlaw-2863	420	24	that	that	DET
taxlaw-2863	420	25	characterization	characterization	NOUN
taxlaw-2863	420	26	is	be	AUX
taxlaw-2863	420	27	admittedly	admittedly	ADV
taxlaw-2863	420	28	not	not	PART
taxlaw-2863	420	29	without	without	ADP
taxlaw-2863	420	30	controversy	controversy	NOUN
taxlaw-2863	420	31	.	.	PUNCT
taxlaw-2863	421	1	yet	yet	ADV
taxlaw-2863	421	2	because	because	SCONJ
taxlaw-2863	421	3	the	the	DET
taxlaw-2863	421	4	‘	'	PUNCT
taxlaw-2863	421	5	40	40	NUM
taxlaw-2863	421	6	act	act	NOUN
taxlaw-2863	421	7	does	do	AUX
taxlaw-2863	421	8	not	not	PART
taxlaw-2863	421	9	recognize	recognize	VERB
taxlaw-2863	421	10	virtual	virtual	ADJ
taxlaw-2863	421	11	currency	currency	NOUN
taxlaw-2863	421	12	as	as	ADP
taxlaw-2863	421	13	a	a	DET
taxlaw-2863	421	14	security	security	NOUN
taxlaw-2863	421	15	,	,	PUNCT
taxlaw-2863	421	16	and	and	CCONJ
taxlaw-2863	421	17	because	because	SCONJ
taxlaw-2863	421	18	the	the	DET
taxlaw-2863	421	19	ric	ric	ADJ
taxlaw-2863	421	20	and	and	CCONJ
taxlaw-2863	421	21	reit	reit	PROPN
taxlaw-2863	421	22	rules	rule	NOUN
taxlaw-2863	421	23	do	do	AUX
taxlaw-2863	421	24	not	not	PART
taxlaw-2863	421	25	contain	contain	VERB
taxlaw-2863	421	26	any	any	DET
taxlaw-2863	421	27	provisions	provision	NOUN
taxlaw-2863	421	28	that	that	PRON
taxlaw-2863	421	29	would	would	AUX
taxlaw-2863	421	30	otherwise	otherwise	ADV
taxlaw-2863	421	31	capture	capture	VERB
taxlaw-2863	421	32	virtual	virtual	ADJ
taxlaw-2863	421	33	currency	currency	NOUN
taxlaw-2863	421	34	,	,	PUNCT
taxlaw-2863	421	35	it	it	PRON
taxlaw-2863	421	36	can	can	AUX
taxlaw-2863	421	37	not	not	PART
taxlaw-2863	421	38	qualify	qualify	VERB
taxlaw-2863	421	39	as	as	ADP
taxlaw-2863	421	40	a	a	DET
taxlaw-2863	421	41	“	"	PUNCT
taxlaw-2863	421	42	good	good	ADJ
taxlaw-2863	421	43	”	"	PUNCT
taxlaw-2863	421	44	asset	asset	NOUN
taxlaw-2863	421	45	under	under	ADP
taxlaw-2863	421	46	the	the	DET
taxlaw-2863	421	47	status	status	NOUN
taxlaw-2863	421	48	quo.123	quo.123	VERB
taxlaw-2863	421	49	there	there	PRON
taxlaw-2863	421	50	is	be	VERB
taxlaw-2863	421	51	no	no	DET
taxlaw-2863	421	52	contingency	contingency	NOUN
taxlaw-2863	421	53	in	in	ADP
taxlaw-2863	421	54	the	the	DET
taxlaw-2863	421	55	code	code	NOUN
taxlaw-2863	421	56	for	for	ADP
taxlaw-2863	421	57	a	a	DET
taxlaw-2863	421	58	non-’40	non-’40	ADJ
taxlaw-2863	421	59	act	act	NOUN
taxlaw-2863	421	60	security	security	NOUN
taxlaw-2863	421	61	.	.	PUNCT
taxlaw-2863	422	1	this	this	DET
taxlaw-2863	422	2	structural	structural	ADJ
taxlaw-2863	422	3	limitation	limitation	NOUN
taxlaw-2863	422	4	at	at	ADP
taxlaw-2863	422	5	best	good	ADJ
taxlaw-2863	422	6	complicates	complicate	NOUN
taxlaw-2863	422	7	,	,	PUNCT
taxlaw-2863	422	8	and	and	CCONJ
taxlaw-2863	422	9	at	at	ADP
taxlaw-2863	422	10	worst	bad	ADJ
taxlaw-2863	422	11	forecloses	foreclose	NOUN
taxlaw-2863	422	12	completely	completely	ADV
taxlaw-2863	422	13	ric	ric	ADJ
taxlaw-2863	422	14	or	or	CCONJ
taxlaw-2863	422	15	reit	reit	NOUN
taxlaw-2863	422	16	investment	investment	NOUN
taxlaw-2863	422	17	in	in	ADP
taxlaw-2863	422	18	virtual	virtual	ADJ
taxlaw-2863	422	19	currencies	currency	NOUN
taxlaw-2863	422	20	.	.	PUNCT
taxlaw-2863	423	1	while	while	SCONJ
taxlaw-2863	423	2	other	other	ADJ
taxlaw-2863	423	3	pass	pass	VERB
taxlaw-2863	423	4	-	-	PUNCT
taxlaw-2863	423	5	through	through	ADP
taxlaw-2863	423	6	entities	entity	NOUN
taxlaw-2863	423	7	are	be	AUX
taxlaw-2863	423	8	able	able	ADJ
taxlaw-2863	423	9	to	to	PART
taxlaw-2863	423	10	invest	invest	VERB
taxlaw-2863	423	11	in	in	ADP
taxlaw-2863	423	12	virtual	virtual	ADJ
taxlaw-2863	423	13	currency,124	currency,124	NOUN
taxlaw-2863	423	14	rics	ric	NOUN
taxlaw-2863	423	15	and	and	CCONJ
taxlaw-2863	423	16	reits	reit	NOUN
taxlaw-2863	423	17	are	be	AUX
taxlaw-2863	423	18	liable	liable	ADJ
taxlaw-2863	423	19	to	to	PART
taxlaw-2863	423	20	lose	lose	VERB
taxlaw-2863	423	21	their	their	PRON
taxlaw-2863	423	22	tax	tax	NOUN
taxlaw-2863	423	23	-	-	PUNCT
taxlaw-2863	423	24	favored	favor	VERB
taxlaw-2863	423	25	status	status	NOUN
taxlaw-2863	423	26	simply	simply	ADV
taxlaw-2863	423	27	by	by	ADP
taxlaw-2863	423	28	investing	invest	VERB
taxlaw-2863	423	29	in	in	ADP
taxlaw-2863	423	30	these	these	DET
taxlaw-2863	423	31	lucrative	lucrative	ADJ
taxlaw-2863	423	32	technologies	technology	NOUN
taxlaw-2863	423	33	.	.	PUNCT
taxlaw-2863	424	1	but	but	CCONJ
taxlaw-2863	424	2	defining	define	VERB
taxlaw-2863	424	3	virtual	virtual	ADJ
taxlaw-2863	424	4	currency	currency	NOUN
taxlaw-2863	424	5	as	as	SCONJ
taxlaw-2863	424	6	securities	security	NOUN
taxlaw-2863	424	7	has	have	VERB
taxlaw-2863	424	8	major	major	ADJ
taxlaw-2863	424	9	non	non	ADJ
taxlaw-2863	424	10	-	-	ADJ
taxlaw-2863	424	11	tax	tax	ADJ
taxlaw-2863	424	12	consequences	consequence	NOUN
taxlaw-2863	424	13	;	;	PUNCT
taxlaw-2863	424	14	thus	thus	ADV
taxlaw-2863	424	15	,	,	PUNCT
taxlaw-2863	424	16	the	the	DET
taxlaw-2863	424	17	tether	tether	NOUN
taxlaw-2863	424	18	between	between	ADP
taxlaw-2863	424	19	the	the	DET
taxlaw-2863	424	20	‘	'	PUNCT
taxlaw-2863	424	21	40	40	NUM
taxlaw-2863	424	22	act	act	NOUN
taxlaw-2863	424	23	and	and	CCONJ
taxlaw-2863	424	24	the	the	DET
taxlaw-2863	424	25	ric	ric	PROPN
taxlaw-2863	424	26	and	and	CCONJ
taxlaw-2863	424	27	reit	reit	ADJ
taxlaw-2863	424	28	“	"	PUNCT
taxlaw-2863	424	29	good	good	ADJ
taxlaw-2863	424	30	”	"	PUNCT
taxlaw-2863	424	31	income	income	NOUN
taxlaw-2863	424	32	and	and	CCONJ
taxlaw-2863	424	33	“	"	PUNCT
taxlaw-2863	424	34	good	good	ADJ
taxlaw-2863	424	35	”	"	PUNCT
taxlaw-2863	424	36	asset	asset	NOUN
taxlaw-2863	424	37	tests	test	NOUN
taxlaw-2863	424	38	serves	serve	VERB
taxlaw-2863	424	39	an	an	DET
taxlaw-2863	424	40	important	important	ADJ
taxlaw-2863	424	41	purpose.125	purpose.125	NOUN
taxlaw-2863	424	42	perhaps	perhaps	ADV
taxlaw-2863	424	43	instead	instead	ADV
taxlaw-2863	424	44	the	the	DET
taxlaw-2863	424	45	ric	ric	PROPN
taxlaw-2863	424	46	and	and	CCONJ
taxlaw-2863	424	47	reit	reit	PROPN
taxlaw-2863	424	48	rules	rule	NOUN
taxlaw-2863	424	49	too	too	ADV
taxlaw-2863	424	50	rigidly	rigidly	ADV
taxlaw-2863	424	51	define	define	VERB
taxlaw-2863	424	52	“	"	PUNCT
taxlaw-2863	424	53	good	good	ADJ
taxlaw-2863	424	54	”	"	PUNCT
taxlaw-2863	424	55	income	income	NOUN
taxlaw-2863	424	56	and	and	CCONJ
taxlaw-2863	424	57	“	"	PUNCT
taxlaw-2863	424	58	good	good	ADJ
taxlaw-2863	424	59	”	"	PUNCT
taxlaw-2863	424	60	assets	asset	NOUN
taxlaw-2863	424	61	.	.	PUNCT
taxlaw-2863	425	1	but	but	CCONJ
taxlaw-2863	425	2	this	this	DET
taxlaw-2863	425	3	limitation	limitation	NOUN
taxlaw-2863	425	4	is	be	AUX
taxlaw-2863	425	5	not	not	PART
taxlaw-2863	425	6	just	just	ADV
taxlaw-2863	425	7	a	a	DET
taxlaw-2863	425	8	byproduct	byproduct	NOUN
taxlaw-2863	425	9	of	of	ADP
taxlaw-2863	425	10	the	the	DET
taxlaw-2863	425	11	internet	internet	NOUN
taxlaw-2863	425	12	age	age	NOUN
taxlaw-2863	425	13	.	.	PUNCT
taxlaw-2863	426	1	a	a	DET
taxlaw-2863	426	2	similar	similar	ADJ
taxlaw-2863	426	3	tension	tension	NOUN
taxlaw-2863	426	4	between	between	ADP
taxlaw-2863	426	5	the	the	DET
taxlaw-2863	426	6	ric	ric	PROPN
taxlaw-2863	426	7	qualification	qualification	NOUN
taxlaw-2863	426	8	requirements	requirement	NOUN
taxlaw-2863	426	9	and	and	CCONJ
taxlaw-2863	426	10	physical	physical	ADJ
taxlaw-2863	426	11	commodities	commodity	NOUN
taxlaw-2863	426	12	has	have	AUX
taxlaw-2863	426	13	led	lead	VERB
taxlaw-2863	426	14	some	some	DET
taxlaw-2863	426	15	experts	expert	NOUN
taxlaw-2863	426	16	to	to	PART
taxlaw-2863	426	17	believe	believe	VERB
taxlaw-2863	426	18	that	that	SCONJ
taxlaw-2863	426	19	rics	ric	NOUN
taxlaw-2863	426	20	can	can	AUX
taxlaw-2863	426	21	not	not	PART
taxlaw-2863	426	22	invest	invest	VERB
taxlaw-2863	426	23	directly	directly	ADV
taxlaw-2863	426	24	in	in	ADP
taxlaw-2863	426	25	commodities.126	commodities.126	NOUN
taxlaw-2863	426	26	when	when	SCONJ
taxlaw-2863	426	27	different	different	ADJ
taxlaw-2863	426	28	regulatory	regulatory	ADJ
taxlaw-2863	426	29	agencies	agency	NOUN
taxlaw-2863	426	30	define	define	VERB
taxlaw-2863	426	31	something	something	PRON
taxlaw-2863	426	32	in	in	ADP
taxlaw-2863	426	33	a	a	DET
taxlaw-2863	426	34	variety	variety	NOUN
taxlaw-2863	426	35	of	of	ADP
taxlaw-2863	426	36	different	different	ADJ
taxlaw-2863	426	37	ways	way	NOUN
taxlaw-2863	426	38	,	,	PUNCT
taxlaw-2863	426	39	the	the	DET
taxlaw-2863	426	40	regulatory	regulatory	ADJ
taxlaw-2863	426	41	scheme	scheme	NOUN
taxlaw-2863	426	42	breaks	break	NOUN
taxlaw-2863	426	43	down	down	ADV
taxlaw-2863	426	44	where	where	SCONJ
taxlaw-2863	426	45	those	those	DET
taxlaw-2863	426	46	regulators	regulator	NOUN
taxlaw-2863	426	47	overlap	overlap	VERB
taxlaw-2863	426	48	,	,	PUNCT
taxlaw-2863	426	49	like	like	ADP
taxlaw-2863	426	50	the	the	DET
taxlaw-2863	426	51	sec	sec	PROPN
taxlaw-2863	426	52	and	and	CCONJ
taxlaw-2863	426	53	the	the	DET
taxlaw-2863	426	54	irs	irs	PROPN
taxlaw-2863	426	55	do	do	VERB
taxlaw-2863	426	56	in	in	ADP
taxlaw-2863	426	57	the	the	DET
taxlaw-2863	426	58	ric	ric	ADJ
taxlaw-2863	426	59	and	and	CCONJ
taxlaw-2863	426	60	reit	reit	NOUN
taxlaw-2863	426	61	qualification	qualification	NOUN
taxlaw-2863	426	62	rules	rule	NOUN
taxlaw-2863	426	63	.	.	PUNCT
taxlaw-2863	427	1	by	by	ADP
taxlaw-2863	427	2	effectively	effectively	ADV
taxlaw-2863	427	3	deferring	defer	VERB
taxlaw-2863	427	4	to	to	ADP
taxlaw-2863	427	5	the	the	DET
taxlaw-2863	427	6	sec	sec	PROPN
taxlaw-2863	427	7	’s	’s	PART
taxlaw-2863	427	8	definition	definition	NOUN
taxlaw-2863	427	9	of	of	ADP
taxlaw-2863	427	10	a	a	DET
taxlaw-2863	427	11	security	security	NOUN
taxlaw-2863	427	12	,	,	PUNCT
taxlaw-2863	427	13	the	the	DET
taxlaw-2863	427	14	service	service	NOUN
taxlaw-2863	427	15	connects	connect	VERB
taxlaw-2863	427	16	an	an	DET
taxlaw-2863	427	17	otherwise	otherwise	ADV
taxlaw-2863	427	18	fragmented	fragment	VERB
taxlaw-2863	427	19	system	system	NOUN
taxlaw-2863	427	20	.	.	PUNCT
taxlaw-2863	428	1	problems	problem	NOUN
taxlaw-2863	428	2	arise	arise	VERB
taxlaw-2863	428	3	,	,	PUNCT
taxlaw-2863	428	4	however	however	ADV
taxlaw-2863	428	5	,	,	PUNCT
taxlaw-2863	428	6	when	when	SCONJ
taxlaw-2863	428	7	the	the	DET
taxlaw-2863	428	8	regulator	regulator	NOUN
taxlaw-2863	428	9	on	on	ADP
taxlaw-2863	428	10	which	which	PRON
taxlaw-2863	428	11	another	another	DET
taxlaw-2863	428	12	agency	agency	NOUN
taxlaw-2863	428	13	relies	rely	VERB
taxlaw-2863	428	14	is	be	AUX
taxlaw-2863	428	15	slow	slow	ADJ
taxlaw-2863	428	16	to	to	PART
taxlaw-2863	428	17	take	take	VERB
taxlaw-2863	428	18	a	a	DET
taxlaw-2863	428	19	position	position	NOUN
taxlaw-2863	428	20	on	on	ADP
taxlaw-2863	428	21	a	a	DET
taxlaw-2863	428	22	unit	unit	NOUN
taxlaw-2863	428	23	that	that	PRON
taxlaw-2863	428	24	tests	test	VERB
taxlaw-2863	428	25	the	the	DET
taxlaw-2863	428	26	bounds	bound	NOUN
taxlaw-2863	428	27	of	of	ADP
taxlaw-2863	428	28	the	the	DET
taxlaw-2863	428	29	existing	exist	VERB
taxlaw-2863	428	30	shared	share	VERB
taxlaw-2863	428	31	regulatory	regulatory	ADJ
taxlaw-2863	428	32	regime	regime	NOUN
taxlaw-2863	428	33	.	.	PUNCT
taxlaw-2863	429	1	virtual	virtual	ADJ
taxlaw-2863	429	2	currency	currency	NOUN
taxlaw-2863	429	3	has	have	AUX
taxlaw-2863	429	4	been	be	AUX
taxlaw-2863	429	5	the	the	DET
taxlaw-2863	429	6	thorn	thorn	NOUN
taxlaw-2863	429	7	in	in	ADP
taxlaw-2863	429	8	regulators	regulator	NOUN
taxlaw-2863	429	9	’	’	PART
taxlaw-2863	429	10	sides	side	NOUN
taxlaw-2863	429	11	since	since	SCONJ
taxlaw-2863	429	12	it	it	PRON
taxlaw-2863	429	13	emerged	emerge	VERB
taxlaw-2863	429	14	in	in	ADP
taxlaw-2863	429	15	2009	2009	NUM
taxlaw-2863	429	16	and	and	CCONJ
taxlaw-2863	429	17	the	the	DET
taxlaw-2863	429	18	irs	irs	PROPN
taxlaw-2863	429	19	has	have	AUX
taxlaw-2863	429	20	only	only	ADV
taxlaw-2863	429	21	recently	recently	ADV
taxlaw-2863	429	22	begun	begin	VERB
taxlaw-2863	429	23	to	to	PART
taxlaw-2863	429	24	regulate	regulate	VERB
taxlaw-2863	429	25	virtual	virtual	ADJ
taxlaw-2863	429	26	currency	currency	NOUN
taxlaw-2863	429	27	.	.	PUNCT
taxlaw-2863	430	1	but	but	CCONJ
taxlaw-2863	430	2	its	its	PRON
taxlaw-2863	430	3	current	current	ADJ
taxlaw-2863	430	4	solution	solution	NOUN
taxlaw-2863	430	5	is	be	AUX
taxlaw-2863	430	6	not	not	PART
taxlaw-2863	430	7	ideal	ideal	ADJ
taxlaw-2863	430	8	;	;	PUNCT
taxlaw-2863	430	9	the	the	DET
taxlaw-2863	430	10	classification	classification	NOUN
taxlaw-2863	430	11	of	of	ADP
taxlaw-2863	430	12	virtual	virtual	ADJ
taxlaw-2863	430	13	currency	currency	NOUN
taxlaw-2863	430	14	as	as	SCONJ
taxlaw-2863	430	15	property	property	NOUN
taxlaw-2863	430	16	creates	create	VERB
taxlaw-2863	430	17	problems	problem	NOUN
taxlaw-2863	430	18	in	in	ADP
taxlaw-2863	430	19	other	other	ADJ
taxlaw-2863	430	20	areas	area	NOUN
taxlaw-2863	430	21	of	of	ADP
taxlaw-2863	430	22	the	the	DET
taxlaw-2863	430	23	code	code	NOUN
taxlaw-2863	430	24	where	where	SCONJ
taxlaw-2863	430	25	such	such	DET
taxlaw-2863	430	26	a	a	DET
taxlaw-2863	430	27	definition	definition	NOUN
taxlaw-2863	430	28	is	be	AUX
taxlaw-2863	430	29	unsuitable	unsuitable	ADJ
taxlaw-2863	430	30	.	.	PUNCT
taxlaw-2863	431	1	a	a	DET
taxlaw-2863	431	2	tether	tether	NOUN
taxlaw-2863	431	3	to	to	ADP
taxlaw-2863	431	4	the	the	DET
taxlaw-2863	431	5	’	'	PUNCT
taxlaw-2863	431	6	40	40	NUM
taxlaw-2863	431	7	act	act	NOUN
taxlaw-2863	431	8	places	place	VERB
taxlaw-2863	431	9	the	the	DET
taxlaw-2863	431	10	onus	onus	NOUN
taxlaw-2863	431	11	on	on	ADP
taxlaw-2863	431	12	the	the	DET
taxlaw-2863	431	13	sec	sec	PROPN
taxlaw-2863	431	14	to	to	PART
taxlaw-2863	431	15	understand	understand	VERB
taxlaw-2863	431	16	the	the	DET
taxlaw-2863	431	17	new	new	ADJ
taxlaw-2863	431	18	currency	currency	NOUN
taxlaw-2863	431	19	and	and	CCONJ
taxlaw-2863	431	20	regulate	regulate	VERB
taxlaw-2863	431	21	it	it	PRON
taxlaw-2863	431	22	accordingly	accordingly	ADV
taxlaw-2863	431	23	,	,	PUNCT
taxlaw-2863	431	24	thereby	thereby	ADV
taxlaw-2863	431	25	preventing	prevent	VERB
taxlaw-2863	431	26	such	such	DET
taxlaw-2863	431	27	a	a	DET
taxlaw-2863	431	28	stopgap	stopgap	ADJ
taxlaw-2863	431	29	regulatory	regulatory	ADJ
taxlaw-2863	431	30	scheme	scheme	NOUN
taxlaw-2863	431	31	from	from	ADP
taxlaw-2863	431	32	creating	create	VERB
taxlaw-2863	431	33	problems	problem	NOUN
taxlaw-2863	431	34	.	.	PUNCT
taxlaw-2863	432	1	in	in	ADP
taxlaw-2863	432	2	the	the	DET
taxlaw-2863	432	3	cryptocurrency	cryptocurrency	NOUN
taxlaw-2863	432	4	context	context	NOUN
taxlaw-2863	432	5	,	,	PUNCT
taxlaw-2863	432	6	however	however	ADV
taxlaw-2863	432	7	,	,	PUNCT
taxlaw-2863	432	8	the	the	DET
taxlaw-2863	432	9	sec	sec	PROPN
taxlaw-2863	432	10	has	have	AUX
taxlaw-2863	432	11	not	not	PART
taxlaw-2863	432	12	acted	act	VERB
taxlaw-2863	432	13	quickly	quickly	ADV
taxlaw-2863	432	14	enough	enough	ADV
taxlaw-2863	432	15	,	,	PUNCT
taxlaw-2863	432	16	even	even	ADV
taxlaw-2863	432	17	though	though	SCONJ
taxlaw-2863	432	18	the	the	DET
taxlaw-2863	432	19	securities	security	NOUN
taxlaw-2863	432	20	act	act	NOUN
taxlaw-2863	432	21	of	of	ADP
taxlaw-2863	432	22	1933	1933	NUM
taxlaw-2863	432	23	was	be	AUX
taxlaw-2863	432	24	designed	design	VERB
taxlaw-2863	432	25	to	to	PART
taxlaw-2863	432	26	“	"	PUNCT
taxlaw-2863	432	27	create	create	VERB
taxlaw-2863	432	28	a	a	DET
taxlaw-2863	432	29	legal	legal	ADJ
taxlaw-2863	432	30	construct	construct	NOUN
taxlaw-2863	432	31	that	that	PRON
taxlaw-2863	432	32	would	would	AUX
taxlaw-2863	432	33	not	not	PART
taxlaw-2863	432	34	be	be	AUX
taxlaw-2863	432	35	123	123	NUM
taxlaw-2863	432	36	in	in	ADP
taxlaw-2863	432	37	order	order	NOUN
taxlaw-2863	432	38	to	to	PART
taxlaw-2863	432	39	constitute	constitute	VERB
taxlaw-2863	432	40	a	a	DET
taxlaw-2863	432	41	security	security	NOUN
taxlaw-2863	432	42	in	in	ADP
taxlaw-2863	432	43	the	the	DET
taxlaw-2863	432	44	ric	ric	PROPN
taxlaw-2863	432	45	and	and	CCONJ
taxlaw-2863	432	46	reit	reit	PROPN
taxlaw-2863	432	47	code	code	NOUN
taxlaw-2863	432	48	provisions	provision	NOUN
taxlaw-2863	432	49	,	,	PUNCT
taxlaw-2863	432	50	it	it	PRON
taxlaw-2863	432	51	must	must	AUX
taxlaw-2863	432	52	be	be	AUX
taxlaw-2863	432	53	recognized	recognize	VERB
taxlaw-2863	432	54	by	by	ADP
taxlaw-2863	432	55	the	the	DET
taxlaw-2863	432	56	‘	'	PUNCT
taxlaw-2863	432	57	40	40	NUM
taxlaw-2863	432	58	act	act	NOUN
taxlaw-2863	432	59	.	.	PUNCT
taxlaw-2863	433	1	rev	rev	PROPN
taxlaw-2863	433	2	.	.	PROPN
taxlaw-2863	433	3	proc	proc	PROPN
taxlaw-2863	433	4	.	.	PUNCT
taxlaw-2863	434	1	2016	2016	NUM
taxlaw-2863	434	2	-	-	SYM
taxlaw-2863	434	3	50	50	NUM
taxlaw-2863	434	4	,	,	PUNCT
taxlaw-2863	434	5	2016	2016	NUM
taxlaw-2863	434	6	-	-	SYM
taxlaw-2863	434	7	43	43	NUM
taxlaw-2863	434	8	i.r.b	i.r.b	NOUN
taxlaw-2863	434	9	.	.	PUNCT
taxlaw-2863	435	1	522	522	NUM
taxlaw-2863	435	2	.	.	X
taxlaw-2863	435	3	124	124	NUM
taxlaw-2863	435	4	fixed	fix	VERB
taxlaw-2863	435	5	investment	investment	NOUN
taxlaw-2863	435	6	trusts	trust	NOUN
taxlaw-2863	435	7	and	and	CCONJ
taxlaw-2863	435	8	publicly	publicly	ADV
taxlaw-2863	435	9	traded	trade	VERB
taxlaw-2863	435	10	partnerships	partnership	NOUN
taxlaw-2863	435	11	are	be	AUX
taxlaw-2863	435	12	two	two	NUM
taxlaw-2863	435	13	such	such	ADJ
taxlaw-2863	435	14	entities	entity	NOUN
taxlaw-2863	435	15	.	.	PUNCT
taxlaw-2863	436	1	see	see	VERB
taxlaw-2863	436	2	vaneck	vaneck	NOUN
taxlaw-2863	436	3	vectors	vector	NOUN
taxlaw-2863	436	4	bitcoin	bitcoin	PROPN
taxlaw-2863	436	5	strategy	strategy	PROPN
taxlaw-2863	436	6	etf	etf	NOUN
taxlaw-2863	436	7	,	,	PUNCT
taxlaw-2863	436	8	registration	registration	NOUN
taxlaw-2863	436	9	statement	statement	NOUN
taxlaw-2863	436	10	(	(	PUNCT
taxlaw-2863	436	11	form	form	NOUN
taxlaw-2863	436	12	n-1a	n-1a	PROPN
taxlaw-2863	436	13	)	)	PUNCT
taxlaw-2863	436	14	(	(	PUNCT
taxlaw-2863	436	15	aug	aug	PROPN
taxlaw-2863	436	16	.	.	PROPN
taxlaw-2863	436	17	11	11	NUM
taxlaw-2863	436	18	,	,	PUNCT
taxlaw-2863	436	19	2017	2017	NUM
taxlaw-2863	436	20	)	)	PUNCT
taxlaw-2863	436	21	;	;	PUNCT
taxlaw-2863	436	22	rex	rex	PROPN
taxlaw-2863	436	23	bitcoin	bitcoin	PROPN
taxlaw-2863	436	24	strategy	strategy	PROPN
taxlaw-2863	436	25	etf	etf	NOUN
taxlaw-2863	436	26	,	,	PUNCT
taxlaw-2863	436	27	registration	registration	NOUN
taxlaw-2863	436	28	statement	statement	NOUN
taxlaw-2863	436	29	(	(	PUNCT
taxlaw-2863	436	30	form	form	NOUN
taxlaw-2863	436	31	n-1a	n-1a	PROPN
taxlaw-2863	436	32	)	)	PUNCT
taxlaw-2863	436	33	(	(	PUNCT
taxlaw-2863	436	34	aug	aug	PROPN
taxlaw-2863	436	35	.	.	PROPN
taxlaw-2863	436	36	23	23	NUM
taxlaw-2863	436	37	,	,	PUNCT
taxlaw-2863	436	38	2017	2017	NUM
taxlaw-2863	436	39	)	)	PUNCT
taxlaw-2863	436	40	.	.	PUNCT
taxlaw-2863	437	1	125	125	NUM
taxlaw-2863	437	2	see	see	VERB
taxlaw-2863	437	3	alberts	alberts	PROPN
taxlaw-2863	437	4	&	&	CCONJ
taxlaw-2863	437	5	fry	fry	PROPN
taxlaw-2863	437	6	,	,	PUNCT
taxlaw-2863	437	7	supra	supra	PROPN
taxlaw-2863	437	8	note	note	NOUN
taxlaw-2863	437	9	7	7	NUM
taxlaw-2863	437	10	,	,	PUNCT
taxlaw-2863	437	11	at	at	ADP
taxlaw-2863	437	12	part	part	NOUN
taxlaw-2863	437	13	ii	ii	PROPN
taxlaw-2863	437	14	.	.	PROPN
taxlaw-2863	437	15	126	126	NUM
taxlaw-2863	437	16	see	see	VERB
taxlaw-2863	437	17	rev	rev	PROPN
taxlaw-2863	437	18	.	.	PROPN
taxlaw-2863	437	19	rul	rul	PROPN
taxlaw-2863	437	20	.	.	PUNCT
taxlaw-2863	438	1	2006	2006	NUM
taxlaw-2863	438	2	-	-	SYM
taxlaw-2863	438	3	1	1	NUM
taxlaw-2863	438	4	,	,	PUNCT
taxlaw-2863	438	5	supra	supra	ADJ
taxlaw-2863	438	6	note	note	NOUN
taxlaw-2863	438	7	105	105	NUM
taxlaw-2863	438	8	;	;	PUNCT
taxlaw-2863	438	9	rev	rev	X
taxlaw-2863	438	10	.	.	PROPN
taxlaw-2863	438	11	rul	rul	PROPN
taxlaw-2863	438	12	.	.	PUNCT
taxlaw-2863	439	1	2006	2006	NUM
taxlaw-2863	439	2	-	-	SYM
taxlaw-2863	439	3	31	31	NUM
taxlaw-2863	439	4	,	,	PUNCT
taxlaw-2863	439	5	supra	supra	PROPN
taxlaw-2863	439	6	note	note	NOUN
taxlaw-2863	439	7	105	105	NUM
taxlaw-2863	439	8	(	(	PUNCT
taxlaw-2863	439	9	holding	hold	VERB
taxlaw-2863	439	10	that	that	DET
taxlaw-2863	439	11	income	income	NOUN
taxlaw-2863	439	12	from	from	ADP
taxlaw-2863	439	13	derivative	derivative	ADJ
taxlaw-2863	439	14	contracts	contract	NOUN
taxlaw-2863	439	15	with	with	ADP
taxlaw-2863	439	16	respect	respect	NOUN
taxlaw-2863	439	17	to	to	ADP
taxlaw-2863	439	18	a	a	DET
taxlaw-2863	439	19	commodities	commodity	NOUN
taxlaw-2863	439	20	index	index	NOUN
taxlaw-2863	439	21	is	be	AUX
taxlaw-2863	439	22	not	not	PART
taxlaw-2863	439	23	“	"	PUNCT
taxlaw-2863	439	24	good	good	ADJ
taxlaw-2863	439	25	”	"	PUNCT
taxlaw-2863	439	26	income	income	NOUN
taxlaw-2863	439	27	because	because	SCONJ
taxlaw-2863	439	28	such	such	ADJ
taxlaw-2863	439	29	contracts	contract	NOUN
taxlaw-2863	439	30	do	do	AUX
taxlaw-2863	439	31	not	not	PART
taxlaw-2863	439	32	constitute	constitute	VERB
taxlaw-2863	439	33	a	a	DET
taxlaw-2863	439	34	security	security	NOUN
taxlaw-2863	439	35	under	under	ADP
taxlaw-2863	439	36	the	the	DET
taxlaw-2863	439	37	ric	ric	PROPN
taxlaw-2863	439	38	qualification	qualification	NOUN
taxlaw-2863	439	39	rules	rule	NOUN
taxlaw-2863	439	40	)	)	PUNCT
taxlaw-2863	439	41	.	.	PUNCT
taxlaw-2863	440	1	see	see	AUX
taxlaw-2863	440	2	also	also	ADV
taxlaw-2863	440	3	rev	rev	VERB
taxlaw-2863	440	4	.	.	PROPN
taxlaw-2863	440	5	proc	proc	PROPN
taxlaw-2863	440	6	.	.	PUNCT
taxlaw-2863	441	1	2016	2016	NUM
taxlaw-2863	441	2	-	-	SYM
taxlaw-2863	441	3	50	50	NUM
taxlaw-2863	441	4	,	,	PUNCT
taxlaw-2863	441	5	supra	supra	NOUN
taxlaw-2863	441	6	note	note	NOUN
taxlaw-2863	441	7	123	123	NUM
taxlaw-2863	441	8	;	;	PUNCT
taxlaw-2863	441	9	regulated	regulated	ADJ
taxlaw-2863	441	10	investment	investment	NOUN
taxlaw-2863	441	11	company	company	NOUN
taxlaw-2863	441	12	modernization	modernization	NOUN
taxlaw-2863	441	13	act	act	NOUN
taxlaw-2863	441	14	of	of	ADP
taxlaw-2863	441	15	2010	2010	NUM
taxlaw-2863	441	16	,	,	PUNCT
taxlaw-2863	441	17	pub	pub	NOUN
taxlaw-2863	441	18	.	.	PUNCT
taxlaw-2863	442	1	l.	l.	PROPN
taxlaw-2863	442	2	no	no	INTJ
taxlaw-2863	442	3	.	.	PUNCT
taxlaw-2863	443	1	111–325	111–325	NUM
taxlaw-2863	443	2	,	,	PUNCT
taxlaw-2863	443	3	124	124	NUM
taxlaw-2863	443	4	stat	stat	NOUN
taxlaw-2863	443	5	.	.	PUNCT
taxlaw-2863	443	6	3537	3537	NUM
taxlaw-2863	443	7	;	;	PUNCT
taxlaw-2863	443	8	ronald	ronald	PROPN
taxlaw-2863	443	9	e.	e.	PROPN
taxlaw-2863	443	10	creamer	creamer	PROPN
taxlaw-2863	443	11	,	,	PUNCT
taxlaw-2863	443	12	jr	jr	PROPN
taxlaw-2863	443	13	.	.	PROPN
taxlaw-2863	443	14	,	,	PUNCT
taxlaw-2863	443	15	willard	willard	PROPN
taxlaw-2863	443	16	b.	b.	PROPN
taxlaw-2863	443	17	taylor	taylor	PROPN
taxlaw-2863	443	18	&	&	CCONJ
taxlaw-2863	443	19	ari	ari	PROPN
taxlaw-2863	443	20	m.	m.	PROPN
taxlaw-2863	443	21	zak	zak	PROPN
taxlaw-2863	443	22	,	,	PUNCT
taxlaw-2863	443	23	ric	ric	PROPN
taxlaw-2863	443	24	modernization	modernization	PROPN
taxlaw-2863	443	25	act	act	NOUN
taxlaw-2863	443	26	of	of	ADP
taxlaw-2863	443	27	2010	2010	NUM
taxlaw-2863	443	28	,	,	PUNCT
taxlaw-2863	443	29	sullivan	sullivan	PROPN
taxlaw-2863	443	30	&	&	CCONJ
taxlaw-2863	443	31	cromwell	cromwell	PROPN
taxlaw-2863	443	32	llp	llp	PROPN
taxlaw-2863	443	33	6	6	NUM
taxlaw-2863	443	34	(	(	PUNCT
taxlaw-2863	443	35	dec	dec	PROPN
taxlaw-2863	443	36	.	.	PROPN
taxlaw-2863	443	37	23	23	NUM
taxlaw-2863	443	38	,	,	PUNCT
taxlaw-2863	443	39	2010	2010	NUM
taxlaw-2863	443	40	)	)	PUNCT
taxlaw-2863	443	41	,	,	PUNCT
taxlaw-2863	443	42	https://www.sullcrom.com/sitefiles/publications/sc_publication_ric_modernization_act_of_2010.pdf	https://www.sullcrom.com/sitefiles/publications/sc_publication_ric_modernization_act_of_2010.pdf	PROPN
taxlaw-2863	444	1	[	[	X
taxlaw-2863	444	2	https://perma.cc/c663-tp7x	https://perma.cc/c663-tp7x	X
taxlaw-2863	444	3	]	]	X
taxlaw-2863	444	4	.	.	PUNCT
taxlaw-2863	445	1	248	248	NUM
taxlaw-2863	445	2	columbia	columbia	PROPN
taxlaw-2863	445	3	journal	journal	PROPN
taxlaw-2863	445	4	of	of	ADP
taxlaw-2863	445	5	tax	tax	NOUN
taxlaw-2863	445	6	law	law	NOUN
taxlaw-2863	445	7	[	[	X
taxlaw-2863	445	8	vol.9:229	vol.9:229	PROPN
taxlaw-2863	445	9	outpaced	outpace	VERB
taxlaw-2863	445	10	by	by	ADP
taxlaw-2863	445	11	financial	financial	ADJ
taxlaw-2863	445	12	innovations	innovation	NOUN
taxlaw-2863	445	13	.	.	PUNCT
taxlaw-2863	445	14	”127	”127	PUNCT
taxlaw-2863	446	1	although	although	SCONJ
taxlaw-2863	446	2	formal	formal	ADJ
taxlaw-2863	446	3	problems	problem	NOUN
taxlaw-2863	446	4	in	in	ADP
taxlaw-2863	446	5	the	the	DET
taxlaw-2863	446	6	subchapter	subchapter	NOUN
taxlaw-2863	446	7	m	m	NOUN
taxlaw-2863	446	8	context	context	NOUN
taxlaw-2863	446	9	have	have	AUX
taxlaw-2863	446	10	not	not	PART
taxlaw-2863	446	11	yet	yet	ADV
taxlaw-2863	446	12	come	come	VERB
taxlaw-2863	446	13	before	before	ADP
taxlaw-2863	446	14	the	the	DET
taxlaw-2863	446	15	irs	irs	PROPN
taxlaw-2863	446	16	,	,	PUNCT
taxlaw-2863	446	17	they	they	PRON
taxlaw-2863	446	18	quite	quite	ADV
taxlaw-2863	446	19	possibly	possibly	ADV
taxlaw-2863	446	20	could	could	AUX
taxlaw-2863	446	21	in	in	ADP
taxlaw-2863	446	22	due	due	ADJ
taxlaw-2863	446	23	time	time	NOUN
taxlaw-2863	446	24	.	.	PUNCT
taxlaw-2863	447	1	for	for	ADP
taxlaw-2863	447	2	now	now	ADV
taxlaw-2863	447	3	,	,	PUNCT
taxlaw-2863	447	4	however	however	ADV
taxlaw-2863	447	5	,	,	PUNCT
taxlaw-2863	447	6	based	base	VERB
taxlaw-2863	447	7	on	on	ADP
taxlaw-2863	447	8	the	the	DET
taxlaw-2863	447	9	sec	sec	PROPN
taxlaw-2863	447	10	’s	’s	PART
taxlaw-2863	447	11	posture	posture	NOUN
taxlaw-2863	447	12	towards	towards	ADP
taxlaw-2863	447	13	investments	investment	NOUN
taxlaw-2863	447	14	in	in	ADP
taxlaw-2863	447	15	virtual	virtual	ADJ
taxlaw-2863	447	16	currencies	currency	NOUN
taxlaw-2863	447	17	,	,	PUNCT
taxlaw-2863	447	18	ric	ric	PROPN
taxlaw-2863	447	19	and	and	CCONJ
taxlaw-2863	447	20	reit	reit	PROPN
taxlaw-2863	447	21	investments	investment	NOUN
taxlaw-2863	447	22	in	in	ADP
taxlaw-2863	447	23	virtual	virtual	ADJ
taxlaw-2863	447	24	currency	currency	NOUN
taxlaw-2863	447	25	are	be	AUX
taxlaw-2863	447	26	unlikely	unlikely	ADJ
taxlaw-2863	447	27	to	to	PART
taxlaw-2863	447	28	gain	gain	VERB
taxlaw-2863	447	29	much	much	ADJ
taxlaw-2863	447	30	popularity	popularity	NOUN
taxlaw-2863	447	31	any	any	DET
taxlaw-2863	447	32	time	time	NOUN
taxlaw-2863	447	33	soon.128	soon.128	ADJ
taxlaw-2863	447	34	thus	thus	ADV
taxlaw-2863	447	35	,	,	PUNCT
taxlaw-2863	447	36	it	it	PRON
taxlaw-2863	447	37	is	be	AUX
taxlaw-2863	447	38	either	either	CCONJ
taxlaw-2863	447	39	nonsensical	nonsensical	ADJ
taxlaw-2863	447	40	that	that	SCONJ
taxlaw-2863	447	41	rics	ric	NOUN
taxlaw-2863	447	42	are	be	AUX
taxlaw-2863	447	43	registered	register	VERB
taxlaw-2863	447	44	under	under	ADP
taxlaw-2863	447	45	the	the	DET
taxlaw-2863	447	46	’	'	PUNCT
taxlaw-2863	447	47	40	40	NUM
taxlaw-2863	447	48	act	act	NOUN
taxlaw-2863	447	49	,	,	PUNCT
taxlaw-2863	447	50	or	or	CCONJ
taxlaw-2863	447	51	that	that	SCONJ
taxlaw-2863	447	52	there	there	PRON
taxlaw-2863	447	53	is	be	VERB
taxlaw-2863	447	54	no	no	DET
taxlaw-2863	447	55	contingency	contingency	NOUN
taxlaw-2863	447	56	in	in	ADP
taxlaw-2863	447	57	the	the	DET
taxlaw-2863	447	58	ric	ric	PROPN
taxlaw-2863	447	59	and	and	CCONJ
taxlaw-2863	447	60	reit	reit	NOUN
taxlaw-2863	447	61	qualification	qualification	NOUN
taxlaw-2863	447	62	rules	rule	NOUN
taxlaw-2863	447	63	for	for	ADP
taxlaw-2863	447	64	technological	technological	ADJ
taxlaw-2863	447	65	advances	advance	NOUN
taxlaw-2863	447	66	that	that	PRON
taxlaw-2863	447	67	create	create	VERB
taxlaw-2863	447	68	appealing	appeal	VERB
taxlaw-2863	447	69	investment	investment	NOUN
taxlaw-2863	447	70	opportunities	opportunity	NOUN
taxlaw-2863	447	71	in	in	ADP
taxlaw-2863	447	72	non-’40	non-’40	ADJ
taxlaw-2863	447	73	act	act	NOUN
taxlaw-2863	447	74	securities	security	NOUN
taxlaw-2863	447	75	.	.	PUNCT
taxlaw-2863	448	1	as	as	SCONJ
taxlaw-2863	448	2	shown	show	VERB
taxlaw-2863	448	3	in	in	ADP
taxlaw-2863	448	4	the	the	DET
taxlaw-2863	448	5	legislative	legislative	ADJ
taxlaw-2863	448	6	history	history	NOUN
taxlaw-2863	448	7	behind	behind	ADP
taxlaw-2863	448	8	the	the	DET
taxlaw-2863	448	9	rules	rule	NOUN
taxlaw-2863	448	10	,	,	PUNCT
taxlaw-2863	448	11	congress	congress	PROPN
taxlaw-2863	448	12	wants	want	VERB
taxlaw-2863	448	13	to	to	PART
taxlaw-2863	448	14	enable	enable	VERB
taxlaw-2863	448	15	small	small	ADJ
taxlaw-2863	448	16	investors	investor	NOUN
taxlaw-2863	448	17	to	to	PART
taxlaw-2863	448	18	minimize	minimize	VERB
taxlaw-2863	448	19	their	their	PRON
taxlaw-2863	448	20	investment	investment	NOUN
taxlaw-2863	448	21	risk	risk	NOUN
taxlaw-2863	448	22	by	by	ADP
taxlaw-2863	448	23	investing	invest	VERB
taxlaw-2863	448	24	in	in	ADP
taxlaw-2863	448	25	pooling	pool	VERB
taxlaw-2863	448	26	arrangements	arrangement	NOUN
taxlaw-2863	448	27	.	.	PUNCT
taxlaw-2863	449	1	it	it	PRON
taxlaw-2863	449	2	should	should	AUX
taxlaw-2863	449	3	not	not	PART
taxlaw-2863	449	4	allow	allow	VERB
taxlaw-2863	449	5	the	the	DET
taxlaw-2863	449	6	service	service	NOUN
taxlaw-2863	449	7	’s	’s	PART
taxlaw-2863	449	8	intransigence	intransigence	NOUN
taxlaw-2863	449	9	to	to	PART
taxlaw-2863	449	10	prevent	prevent	VERB
taxlaw-2863	449	11	such	such	ADJ
taxlaw-2863	449	12	investors	investor	NOUN
taxlaw-2863	449	13	from	from	ADP
taxlaw-2863	449	14	investing	invest	VERB
taxlaw-2863	449	15	in	in	ADP
taxlaw-2863	449	16	lucrative	lucrative	ADJ
taxlaw-2863	449	17	technologies	technology	NOUN
taxlaw-2863	449	18	.	.	PUNCT
taxlaw-2863	450	1	a	a	DET
taxlaw-2863	450	2	statutory	statutory	ADJ
taxlaw-2863	450	3	or	or	CCONJ
taxlaw-2863	450	4	regulatory	regulatory	ADJ
taxlaw-2863	450	5	scheme	scheme	NOUN
taxlaw-2863	450	6	that	that	PRON
taxlaw-2863	450	7	explicitly	explicitly	ADV
taxlaw-2863	450	8	determines	determine	VERB
taxlaw-2863	450	9	that	that	SCONJ
taxlaw-2863	450	10	virtual	virtual	ADJ
taxlaw-2863	450	11	currency	currency	NOUN
taxlaw-2863	450	12	qualifies	qualify	VERB
taxlaw-2863	450	13	as	as	ADP
taxlaw-2863	450	14	a	a	DET
taxlaw-2863	450	15	“	"	PUNCT
taxlaw-2863	450	16	good	good	ADJ
taxlaw-2863	450	17	”	"	PUNCT
taxlaw-2863	450	18	asset	asset	NOUN
taxlaw-2863	450	19	,	,	PUNCT
taxlaw-2863	450	20	and	and	CCONJ
taxlaw-2863	450	21	that	that	SCONJ
taxlaw-2863	450	22	income	income	NOUN
taxlaw-2863	450	23	from	from	ADP
taxlaw-2863	450	24	the	the	DET
taxlaw-2863	450	25	sale	sale	NOUN
taxlaw-2863	450	26	of	of	ADP
taxlaw-2863	450	27	virtual	virtual	ADJ
taxlaw-2863	450	28	currency	currency	NOUN
taxlaw-2863	450	29	can	can	AUX
taxlaw-2863	450	30	count	count	VERB
taxlaw-2863	450	31	as	as	ADP
taxlaw-2863	450	32	“	"	PUNCT
taxlaw-2863	450	33	good	good	ADJ
taxlaw-2863	450	34	”	"	PUNCT
taxlaw-2863	450	35	income	income	NOUN
taxlaw-2863	450	36	when	when	SCONJ
taxlaw-2863	450	37	it	it	PRON
taxlaw-2863	450	38	is	be	AUX
taxlaw-2863	450	39	earned	earn	VERB
taxlaw-2863	450	40	from	from	ADP
taxlaw-2863	450	41	passive	passive	ADJ
taxlaw-2863	450	42	investments	investment	NOUN
taxlaw-2863	450	43	should	should	AUX
taxlaw-2863	450	44	solve	solve	VERB
taxlaw-2863	450	45	this	this	DET
taxlaw-2863	450	46	problem	problem	NOUN
taxlaw-2863	450	47	.	.	PUNCT
taxlaw-2863	451	1	accordingly	accordingly	ADV
taxlaw-2863	451	2	,	,	PUNCT
taxlaw-2863	451	3	something	something	PRON
taxlaw-2863	451	4	resembling	resemble	VERB
taxlaw-2863	451	5	the	the	DET
taxlaw-2863	451	6	following	follow	VERB
taxlaw-2863	451	7	language	language	NOUN
taxlaw-2863	451	8	should	should	AUX
taxlaw-2863	451	9	be	be	AUX
taxlaw-2863	451	10	added	add	VERB
taxlaw-2863	451	11	to	to	ADP
taxlaw-2863	451	12	sections	section	NOUN
taxlaw-2863	451	13	851	851	NUM
taxlaw-2863	451	14	and	and	CCONJ
taxlaw-2863	451	15	856	856	NUM
taxlaw-2863	451	16	or	or	CCONJ
taxlaw-2863	451	17	their	their	PRON
taxlaw-2863	451	18	regulations	regulation	NOUN
taxlaw-2863	451	19	:	:	PUNCT
taxlaw-2863	451	20	securities	security	NOUN
taxlaw-2863	451	21	not	not	PART
taxlaw-2863	451	22	otherwise	otherwise	ADV
taxlaw-2863	451	23	defined	define	VERB
taxlaw-2863	451	24	in	in	ADP
taxlaw-2863	451	25	the	the	DET
taxlaw-2863	451	26	investment	investment	NOUN
taxlaw-2863	451	27	act	act	NOUN
taxlaw-2863	451	28	of	of	ADP
taxlaw-2863	451	29	1940	1940	NUM
taxlaw-2863	451	30	.	.	PUNCT
taxlaw-2863	452	1	securities	security	NOUN
taxlaw-2863	452	2	that	that	PRON
taxlaw-2863	452	3	are	be	AUX
taxlaw-2863	452	4	not	not	PART
taxlaw-2863	452	5	otherwise	otherwise	ADV
taxlaw-2863	452	6	defined	define	VERB
taxlaw-2863	452	7	in	in	ADP
taxlaw-2863	452	8	the	the	DET
taxlaw-2863	452	9	investment	investment	NOUN
taxlaw-2863	452	10	act	act	NOUN
taxlaw-2863	452	11	of	of	ADP
taxlaw-2863	452	12	1940	1940	NUM
taxlaw-2863	452	13	shall	shall	AUX
taxlaw-2863	452	14	be	be	AUX
taxlaw-2863	452	15	defined	define	VERB
taxlaw-2863	452	16	by	by	ADP
taxlaw-2863	452	17	reference	reference	NOUN
taxlaw-2863	452	18	to	to	ADP
taxlaw-2863	452	19	service	service	NOUN
taxlaw-2863	452	20	determination	determination	NOUN
taxlaw-2863	452	21	,	,	PUNCT
taxlaw-2863	452	22	taking	take	VERB
taxlaw-2863	452	23	into	into	ADP
taxlaw-2863	452	24	account	account	NOUN
taxlaw-2863	452	25	the	the	DET
taxlaw-2863	452	26	purposes	purpose	NOUN
taxlaw-2863	452	27	for	for	ADP
taxlaw-2863	452	28	which	which	PRON
taxlaw-2863	452	29	those	those	DET
taxlaw-2863	452	30	terms	term	NOUN
taxlaw-2863	452	31	are	be	AUX
taxlaw-2863	452	32	being	be	AUX
taxlaw-2863	452	33	applied	apply	VERB
taxlaw-2863	452	34	in	in	ADP
taxlaw-2863	452	35	the	the	DET
taxlaw-2863	452	36	context	context	NOUN
taxlaw-2863	452	37	of	of	ADP
taxlaw-2863	452	38	sections	section	NOUN
taxlaw-2863	452	39	851	851	NUM
taxlaw-2863	452	40	and	and	CCONJ
taxlaw-2863	452	41	856	856	NUM
taxlaw-2863	452	42	of	of	ADP
taxlaw-2863	452	43	the	the	DET
taxlaw-2863	452	44	internal	internal	ADJ
taxlaw-2863	452	45	revenue	revenue	NOUN
taxlaw-2863	452	46	code	code	NOUN
taxlaw-2863	452	47	.	.	PUNCT
taxlaw-2863	453	1	this	this	DET
taxlaw-2863	453	2	language	language	NOUN
taxlaw-2863	453	3	requires	require	VERB
taxlaw-2863	453	4	the	the	DET
taxlaw-2863	453	5	service	service	NOUN
taxlaw-2863	453	6	to	to	PART
taxlaw-2863	453	7	reverse	reverse	VERB
taxlaw-2863	453	8	its	its	PRON
taxlaw-2863	453	9	current	current	ADJ
taxlaw-2863	453	10	position	position	NOUN
taxlaw-2863	453	11	that	that	SCONJ
taxlaw-2863	453	12	it	it	PRON
taxlaw-2863	453	13	will	will	AUX
taxlaw-2863	453	14	not	not	PART
taxlaw-2863	453	15	rule	rule	VERB
taxlaw-2863	453	16	on	on	ADP
taxlaw-2863	453	17	whether	whether	SCONJ
taxlaw-2863	453	18	or	or	CCONJ
taxlaw-2863	453	19	not	not	PART
taxlaw-2863	453	20	an	an	DET
taxlaw-2863	453	21	instrument	instrument	NOUN
taxlaw-2863	453	22	is	be	AUX
taxlaw-2863	453	23	a	a	DET
taxlaw-2863	453	24	“	"	PUNCT
taxlaw-2863	453	25	security	security	NOUN
taxlaw-2863	453	26	”	"	PUNCT
taxlaw-2863	453	27	under	under	ADP
taxlaw-2863	453	28	the	the	DET
taxlaw-2863	453	29	’	'	PUNCT
taxlaw-2863	453	30	40	40	NUM
taxlaw-2863	453	31	act	act	NOUN
taxlaw-2863	453	32	for	for	ADP
taxlaw-2863	453	33	ric	ric	PROPN
taxlaw-2863	453	34	qualification	qualification	NOUN
taxlaw-2863	453	35	purposes.129	purposes.129	VERB
taxlaw-2863	453	36	upon	upon	SCONJ
taxlaw-2863	453	37	a	a	DET
taxlaw-2863	453	38	ruling	rule	VERB
taxlaw-2863	453	39	request	request	NOUN
taxlaw-2863	453	40	,	,	PUNCT
taxlaw-2863	453	41	the	the	DET
taxlaw-2863	453	42	service	service	NOUN
taxlaw-2863	453	43	will	will	AUX
taxlaw-2863	453	44	assess	assess	VERB
taxlaw-2863	453	45	the	the	DET
taxlaw-2863	453	46	security	security	NOUN
taxlaw-2863	453	47	for	for	ADP
taxlaw-2863	453	48	liquidity	liquidity	NOUN
taxlaw-2863	453	49	and	and	CCONJ
taxlaw-2863	453	50	its	its	PRON
taxlaw-2863	453	51	connection	connection	NOUN
taxlaw-2863	453	52	with	with	ADP
taxlaw-2863	453	53	passive	passive	ADJ
taxlaw-2863	453	54	investment	investment	NOUN
taxlaw-2863	453	55	,	,	PUNCT
taxlaw-2863	453	56	as	as	SCONJ
taxlaw-2863	453	57	opposed	oppose	VERB
taxlaw-2863	453	58	to	to	ADP
taxlaw-2863	453	59	active	active	ADJ
taxlaw-2863	453	60	business	business	NOUN
taxlaw-2863	453	61	.	.	PUNCT
taxlaw-2863	454	1	it	it	PRON
taxlaw-2863	454	2	may	may	AUX
taxlaw-2863	454	3	also	also	ADV
taxlaw-2863	454	4	look	look	VERB
taxlaw-2863	454	5	to	to	ADP
taxlaw-2863	454	6	decisions	decision	NOUN
taxlaw-2863	454	7	by	by	ADP
taxlaw-2863	454	8	the	the	DET
taxlaw-2863	454	9	sec	sec	PROPN
taxlaw-2863	454	10	or	or	CCONJ
taxlaw-2863	454	11	other	other	ADJ
taxlaw-2863	454	12	regulatory	regulatory	ADJ
taxlaw-2863	454	13	agencies	agency	NOUN
taxlaw-2863	454	14	to	to	PART
taxlaw-2863	454	15	inform	inform	VERB
taxlaw-2863	454	16	its	its	PRON
taxlaw-2863	454	17	decision	decision	NOUN
taxlaw-2863	454	18	,	,	PUNCT
taxlaw-2863	454	19	if	if	SCONJ
taxlaw-2863	454	20	such	such	ADJ
taxlaw-2863	454	21	decisions	decision	NOUN
taxlaw-2863	454	22	or	or	CCONJ
taxlaw-2863	454	23	rulings	ruling	NOUN
taxlaw-2863	454	24	have	have	AUX
taxlaw-2863	454	25	already	already	ADV
taxlaw-2863	454	26	been	be	AUX
taxlaw-2863	454	27	made	make	VERB
taxlaw-2863	454	28	.	.	PUNCT
taxlaw-2863	455	1	it	it	PRON
taxlaw-2863	455	2	will	will	AUX
taxlaw-2863	455	3	also	also	ADV
taxlaw-2863	455	4	look	look	VERB
taxlaw-2863	455	5	for	for	ADP
taxlaw-2863	455	6	a	a	DET
taxlaw-2863	455	7	sinister	sinister	ADJ
taxlaw-2863	455	8	intention	intention	NOUN
taxlaw-2863	455	9	to	to	PART
taxlaw-2863	455	10	flout	flout	VERB
taxlaw-2863	455	11	the	the	DET
taxlaw-2863	455	12	tax	tax	NOUN
taxlaw-2863	455	13	rules.130	rules.130	NOUN
taxlaw-2863	455	14	without	without	ADP
taxlaw-2863	455	15	such	such	ADJ
taxlaw-2863	455	16	language	language	NOUN
taxlaw-2863	455	17	,	,	PUNCT
taxlaw-2863	455	18	rics	ric	NOUN
taxlaw-2863	455	19	and	and	CCONJ
taxlaw-2863	455	20	reits	reit	NOUN
taxlaw-2863	455	21	will	will	AUX
taxlaw-2863	455	22	be	be	AUX
taxlaw-2863	455	23	precluded	preclude	VERB
taxlaw-2863	455	24	from	from	ADP
taxlaw-2863	455	25	investing	invest	VERB
taxlaw-2863	455	26	in	in	ADP
taxlaw-2863	455	27	new	new	ADJ
taxlaw-2863	455	28	technologies	technology	NOUN
taxlaw-2863	455	29	until	until	ADP
taxlaw-2863	455	30	the	the	DET
taxlaw-2863	455	31	tether	tether	NOUN
taxlaw-2863	455	32	between	between	ADP
taxlaw-2863	455	33	the	the	DET
taxlaw-2863	455	34	‘	'	PUNCT
taxlaw-2863	455	35	40	40	NUM
taxlaw-2863	455	36	act	act	NOUN
taxlaw-2863	455	37	and	and	CCONJ
taxlaw-2863	455	38	the	the	DET
taxlaw-2863	455	39	code	code	NOUN
taxlaw-2863	455	40	is	be	AUX
taxlaw-2863	455	41	severed	sever	VERB
taxlaw-2863	455	42	.	.	PUNCT
taxlaw-2863	456	1	such	such	DET
taxlaw-2863	456	2	a	a	DET
taxlaw-2863	456	3	severance	severance	NOUN
taxlaw-2863	456	4	is	be	AUX
taxlaw-2863	456	5	more	more	ADV
taxlaw-2863	456	6	easily	easily	ADV
taxlaw-2863	456	7	fathomed	fathom	VERB
taxlaw-2863	456	8	in	in	ADP
taxlaw-2863	456	9	the	the	DET
taxlaw-2863	456	10	reit	reit	NOUN
taxlaw-2863	456	11	context	context	NOUN
taxlaw-2863	456	12	,	,	PUNCT
taxlaw-2863	456	13	where	where	SCONJ
taxlaw-2863	456	14	the	the	DET
taxlaw-2863	456	15	code	code	NOUN
taxlaw-2863	456	16	’s	’s	PART
taxlaw-2863	456	17	reliance	reliance	NOUN
taxlaw-2863	456	18	on	on	ADP
taxlaw-2863	456	19	’	'	PUNCT
taxlaw-2863	456	20	40	40	NUM
taxlaw-2863	456	21	act	act	NOUN
taxlaw-2863	456	22	definitions	definition	NOUN
taxlaw-2863	456	23	is	be	AUX
taxlaw-2863	456	24	a	a	DET
taxlaw-2863	456	25	bastion	bastion	NOUN
taxlaw-2863	456	26	of	of	ADP
taxlaw-2863	456	27	its	its	PRON
taxlaw-2863	456	28	origin	origin	NOUN
taxlaw-2863	456	29	as	as	ADP
taxlaw-2863	456	30	a	a	DET
taxlaw-2863	456	31	mutual	mutual	ADJ
taxlaw-2863	456	32	fund	fund	NOUN
taxlaw-2863	456	33	for	for	ADP
taxlaw-2863	456	34	real	real	ADJ
taxlaw-2863	456	35	estate	estate	NOUN
taxlaw-2863	456	36	.	.	PUNCT
taxlaw-2863	457	1	in	in	ADP
taxlaw-2863	457	2	fact	fact	NOUN
taxlaw-2863	457	3	,	,	PUNCT
taxlaw-2863	457	4	extending	extend	VERB
taxlaw-2863	457	5	the	the	DET
taxlaw-2863	457	6	ric	ric	PROPN
taxlaw-2863	457	7	qualification	qualification	NOUN
taxlaw-2863	457	8	rules	rule	NOUN
taxlaw-2863	457	9	to	to	ADP
taxlaw-2863	457	10	entities	entity	NOUN
taxlaw-2863	457	11	not	not	PART
taxlaw-2863	457	12	registered	register	VERB
taxlaw-2863	457	13	under	under	ADP
taxlaw-2863	457	14	the	the	DET
taxlaw-2863	457	15	’	'	PUNCT
taxlaw-2863	457	16	40	40	NUM
taxlaw-2863	457	17	act	act	NOUN
taxlaw-2863	457	18	may	may	AUX
taxlaw-2863	457	19	facilitate	facilitate	VERB
taxlaw-2863	457	20	simpler	simple	ADJ
taxlaw-2863	457	21	tax	tax	NOUN
taxlaw-2863	457	22	structures	structure	NOUN
taxlaw-2863	457	23	.	.	PUNCT
taxlaw-2863	458	1	for	for	ADP
taxlaw-2863	458	2	example	example	NOUN
taxlaw-2863	458	3	,	,	PUNCT
taxlaw-2863	458	4	if	if	SCONJ
taxlaw-2863	458	5	hedge	hedge	NOUN
taxlaw-2863	458	6	funds	fund	NOUN
taxlaw-2863	458	7	could	could	AUX
taxlaw-2863	458	8	organize	organize	VERB
taxlaw-2863	458	9	as	as	ADP
taxlaw-2863	458	10	rics	ric	NOUN
taxlaw-2863	458	11	,	,	PUNCT
taxlaw-2863	458	12	the	the	DET
taxlaw-2863	458	13	complex	complex	ADJ
taxlaw-2863	458	14	tiered	tiere	VERB
taxlaw-2863	458	15	partnership	partnership	NOUN
taxlaw-2863	458	16	structures	structure	NOUN
taxlaw-2863	458	17	under	under	ADP
taxlaw-2863	458	18	which	which	PRON
taxlaw-2863	458	19	they	they	PRON
taxlaw-2863	458	20	now	now	ADV
taxlaw-2863	458	21	operate	operate	VERB
taxlaw-2863	458	22	would	would	AUX
taxlaw-2863	458	23	be	be	AUX
taxlaw-2863	458	24	eliminated	eliminate	VERB
taxlaw-2863	458	25	.	.	PUNCT
taxlaw-2863	459	1	but	but	CCONJ
taxlaw-2863	459	2	completely	completely	ADV
taxlaw-2863	459	3	separating	separate	VERB
taxlaw-2863	459	4	the	the	DET
taxlaw-2863	459	5	code	code	NOUN
taxlaw-2863	459	6	’s	’s	NOUN
taxlaw-2863	459	7	and	and	CCONJ
taxlaw-2863	459	8	the	the	DET
taxlaw-2863	459	9	’	'	PUNCT
taxlaw-2863	459	10	40	40	NUM
taxlaw-2863	459	11	act	act	NOUN
taxlaw-2863	459	12	’s	’s	PART
taxlaw-2863	459	13	definitions	definition	NOUN
taxlaw-2863	459	14	of	of	ADP
taxlaw-2863	459	15	securities	security	NOUN
taxlaw-2863	459	16	may	may	AUX
taxlaw-2863	459	17	be	be	AUX
taxlaw-2863	459	18	inadvisable	inadvisable	ADJ
taxlaw-2863	459	19	in	in	ADP
taxlaw-2863	459	20	the	the	DET
taxlaw-2863	459	21	long	long	ADV
taxlaw-2863	459	22	-	-	PUNCT
taxlaw-2863	459	23	run	run	NOUN
taxlaw-2863	459	24	.	.	PUNCT
taxlaw-2863	460	1	as	as	SCONJ
taxlaw-2863	460	2	agencies	agency	NOUN
taxlaw-2863	460	3	’	'	PUNCT
taxlaw-2863	460	4	regulatory	regulatory	ADJ
taxlaw-2863	460	5	expertise	expertise	NOUN
taxlaw-2863	460	6	is	be	AUX
taxlaw-2863	460	7	unable	unable	ADJ
taxlaw-2863	460	8	to	to	PART
taxlaw-2863	460	9	keep	keep	VERB
taxlaw-2863	460	10	pace	pace	NOUN
taxlaw-2863	460	11	with	with	ADP
taxlaw-2863	460	12	new	new	ADJ
taxlaw-2863	460	13	technologies	technology	NOUN
taxlaw-2863	460	14	that	that	PRON
taxlaw-2863	460	15	fall	fall	VERB
taxlaw-2863	460	16	within	within	ADP
taxlaw-2863	460	17	the	the	DET
taxlaw-2863	460	18	purview	purview	NOUN
taxlaw-2863	460	19	of	of	ADP
taxlaw-2863	460	20	multiple	multiple	ADJ
taxlaw-2863	460	21	agencies	agency	NOUN
taxlaw-2863	460	22	which	which	PRON
taxlaw-2863	460	23	either	either	CCONJ
taxlaw-2863	460	24	can	can	AUX
taxlaw-2863	460	25	not	not	PART
taxlaw-2863	460	26	or	or	CCONJ
taxlaw-2863	460	27	127	127	NUM
taxlaw-2863	460	28	alberts	albert	NOUN
taxlaw-2863	460	29	&	&	CCONJ
taxlaw-2863	460	30	fry	fry	PROPN
taxlaw-2863	460	31	,	,	PUNCT
taxlaw-2863	460	32	supra	supra	PROPN
taxlaw-2863	460	33	note	note	NOUN
taxlaw-2863	460	34	7	7	NUM
taxlaw-2863	460	35	,	,	PUNCT
taxlaw-2863	460	36	at	at	ADP
taxlaw-2863	460	37	8	8	NUM
taxlaw-2863	460	38	(	(	PUNCT
taxlaw-2863	460	39	citing	cite	VERB
taxlaw-2863	460	40	reves	ref	NOUN
taxlaw-2863	460	41	v.	v.	ADP
taxlaw-2863	460	42	ernst	ernst	PROPN
taxlaw-2863	460	43	&	&	CCONJ
taxlaw-2863	460	44	young	young	PROPN
taxlaw-2863	460	45	,	,	PUNCT
taxlaw-2863	460	46	494	494	NUM
taxlaw-2863	460	47	u.s	u.s	PROPN
taxlaw-2863	460	48	.	.	PROPN
taxlaw-2863	460	49	56	56	NUM
taxlaw-2863	460	50	,	,	PUNCT
taxlaw-2863	460	51	61	61	NUM
taxlaw-2863	460	52	(	(	PUNCT
taxlaw-2863	460	53	1990	1990	NUM
taxlaw-2863	460	54	)	)	PUNCT
taxlaw-2863	460	55	)	)	PUNCT
taxlaw-2863	460	56	.	.	PUNCT
taxlaw-2863	461	1	128	128	NUM
taxlaw-2863	461	2	eberhart	eberhart	NOUN
taxlaw-2863	461	3	,	,	PUNCT
taxlaw-2863	461	4	supra	supra	PROPN
taxlaw-2863	461	5	note	note	NOUN
taxlaw-2863	461	6	41	41	NUM
taxlaw-2863	461	7	.	.	PUNCT
taxlaw-2863	462	1	129	129	NUM
taxlaw-2863	462	2	rev	rev	X
taxlaw-2863	462	3	.	.	PROPN
taxlaw-2863	462	4	proc	proc	PROPN
taxlaw-2863	462	5	.	.	PUNCT
taxlaw-2863	463	1	2016	2016	NUM
taxlaw-2863	463	2	-	-	SYM
taxlaw-2863	463	3	50	50	NUM
taxlaw-2863	463	4	,	,	PUNCT
taxlaw-2863	463	5	supra	supra	NOUN
taxlaw-2863	463	6	note	note	NOUN
taxlaw-2863	463	7	123	123	NUM
taxlaw-2863	463	8	.	.	PUNCT
taxlaw-2863	464	1	130	130	NUM
taxlaw-2863	464	2	cf	cf	NOUN
taxlaw-2863	464	3	.	.	PUNCT
taxlaw-2863	465	1	owen	owen	PROPN
taxlaw-2863	465	2	davis	davis	PROPN
taxlaw-2863	465	3	,	,	PUNCT
taxlaw-2863	465	4	in	in	ADP
taxlaw-2863	465	5	the	the	DET
taxlaw-2863	465	6	world	world	NOUN
taxlaw-2863	465	7	of	of	ADP
taxlaw-2863	465	8	cryptocurrencies	cryptocurrencie	NOUN
taxlaw-2863	465	9	,	,	PUNCT
taxlaw-2863	465	10	the	the	DET
taxlaw-2863	465	11	‘	'	PUNCT
taxlaw-2863	465	12	wolf	wolf	NOUN
taxlaw-2863	465	13	of	of	ADP
taxlaw-2863	465	14	wall	wall	PROPN
taxlaw-2863	465	15	street	street	PROPN
taxlaw-2863	465	16	’	'	PUNCT
taxlaw-2863	465	17	guy	guy	NOUN
taxlaw-2863	465	18	is	be	AUX
taxlaw-2863	465	19	a	a	DET
taxlaw-2863	465	20	paragon	paragon	NOUN
taxlaw-2863	465	21	of	of	ADP
taxlaw-2863	465	22	probity	probity	NOUN
taxlaw-2863	465	23	and	and	CCONJ
taxlaw-2863	465	24	reason	reason	NOUN
taxlaw-2863	465	25	,	,	PUNCT
taxlaw-2863	465	26	above	above	ADP
taxlaw-2863	465	27	the	the	DET
taxlaw-2863	465	28	law	law	NOUN
taxlaw-2863	465	29	(	(	PUNCT
taxlaw-2863	465	30	oct	oct	PROPN
taxlaw-2863	465	31	.	.	PROPN
taxlaw-2863	465	32	23	23	NUM
taxlaw-2863	465	33	,	,	PUNCT
taxlaw-2863	465	34	2017	2017	NUM
taxlaw-2863	465	35	,	,	PUNCT
taxlaw-2863	465	36	7:30	7:30	NUM
taxlaw-2863	465	37	pm	pm	NOUN
taxlaw-2863	465	38	)	)	PUNCT
taxlaw-2863	465	39	,	,	PUNCT
taxlaw-2863	465	40	https://abovethelaw.com/2017/10/in-theworld-of-cryptocurrencies-the-wolf-of-wall-street-guy-is-a-paragon-of-probity-and-reason/	https://abovethelaw.com/2017/10/in-theworld-of-cryptocurrencies-the-wolf-of-wall-street-guy-is-a-paragon-of-probity-and-reason/	X
taxlaw-2863	466	1	[	[	X
taxlaw-2863	466	2	http://perma.cc/2hgs-7ed2	http://perma.cc/2hgs-7ed2	X
taxlaw-2863	466	3	]	]	X
taxlaw-2863	466	4	.	.	PUNCT
taxlaw-2863	467	1	2018	2018	NUM
taxlaw-2863	467	2	]	]	PUNCT
taxlaw-2863	467	3	schrödinger	schrödinger	PROPN
taxlaw-2863	467	4	’s	’s	PART
taxlaw-2863	467	5	currency	currency	NOUN
taxlaw-2863	467	6	249	249	NUM
taxlaw-2863	467	7	will	will	AUX
taxlaw-2863	467	8	not	not	PART
taxlaw-2863	467	9	coordinate	coordinate	VERB
taxlaw-2863	467	10	,	,	PUNCT
taxlaw-2863	467	11	the	the	DET
taxlaw-2863	467	12	service	service	NOUN
taxlaw-2863	467	13	may	may	AUX
taxlaw-2863	467	14	need	need	VERB
taxlaw-2863	467	15	to	to	PART
taxlaw-2863	467	16	defer	defer	VERB
taxlaw-2863	467	17	to	to	ADP
taxlaw-2863	467	18	the	the	DET
taxlaw-2863	467	19	expertise	expertise	NOUN
taxlaw-2863	467	20	and	and	CCONJ
taxlaw-2863	467	21	relative	relative	ADJ
taxlaw-2863	467	22	alacrity	alacrity	NOUN
taxlaw-2863	467	23	with	with	ADP
taxlaw-2863	467	24	which	which	PRON
taxlaw-2863	467	25	the	the	DET
taxlaw-2863	467	26	sec	sec	PROPN
taxlaw-2863	467	27	operates	operate	VERB
taxlaw-2863	467	28	to	to	PART
taxlaw-2863	467	29	characterize	characterize	VERB
taxlaw-2863	467	30	new	new	ADJ
taxlaw-2863	467	31	technologies	technology	NOUN
taxlaw-2863	467	32	,	,	PUNCT
taxlaw-2863	467	33	which	which	PRON
taxlaw-2863	467	34	should	should	AUX
taxlaw-2863	467	35	be	be	AUX
taxlaw-2863	467	36	regulable	regulable	ADJ
taxlaw-2863	467	37	—	—	PUNCT
taxlaw-2863	467	38	if	if	SCONJ
taxlaw-2863	467	39	not	not	PART
taxlaw-2863	467	40	taxable	taxable	ADJ
taxlaw-2863	467	41	—	—	PUNCT
taxlaw-2863	467	42	instruments	instrument	NOUN
taxlaw-2863	467	43	.	.	PUNCT
taxlaw-2863	468	1	iv	iv	X
taxlaw-2863	468	2	.	.	PUNCT
taxlaw-2863	468	3	conclusion	conclusion	NOUN
taxlaw-2863	468	4	consistent	consistent	ADJ
taxlaw-2863	468	5	with	with	ADP
taxlaw-2863	468	6	its	its	PRON
taxlaw-2863	468	7	libertarian	libertarian	ADJ
taxlaw-2863	468	8	origins	origin	NOUN
taxlaw-2863	468	9	,	,	PUNCT
taxlaw-2863	468	10	cryptocurrency	cryptocurrency	NOUN
taxlaw-2863	468	11	has	have	AUX
taxlaw-2863	468	12	created	create	VERB
taxlaw-2863	468	13	chaos	chaos	NOUN
taxlaw-2863	468	14	among	among	ADP
taxlaw-2863	468	15	regulatory	regulatory	ADJ
taxlaw-2863	468	16	agencies	agency	NOUN
taxlaw-2863	468	17	.	.	PUNCT
taxlaw-2863	469	1	the	the	DET
taxlaw-2863	469	2	sec	sec	PROPN
taxlaw-2863	469	3	has	have	AUX
taxlaw-2863	469	4	been	be	AUX
taxlaw-2863	469	5	slow	slow	ADJ
taxlaw-2863	469	6	to	to	PART
taxlaw-2863	469	7	regulate	regulate	VERB
taxlaw-2863	469	8	virtual	virtual	ADJ
taxlaw-2863	469	9	currencies	currency	NOUN
taxlaw-2863	469	10	,	,	PUNCT
taxlaw-2863	469	11	which	which	PRON
taxlaw-2863	469	12	may	may	AUX
taxlaw-2863	469	13	create	create	VERB
taxlaw-2863	469	14	problems	problem	NOUN
taxlaw-2863	469	15	for	for	ADP
taxlaw-2863	469	16	small	small	ADJ
taxlaw-2863	469	17	investors	investor	NOUN
taxlaw-2863	469	18	who	who	PRON
taxlaw-2863	469	19	wish	wish	VERB
taxlaw-2863	469	20	to	to	PART
taxlaw-2863	469	21	invest	invest	VERB
taxlaw-2863	469	22	in	in	ADP
taxlaw-2863	469	23	virtual	virtual	ADJ
taxlaw-2863	469	24	currency	currency	NOUN
taxlaw-2863	469	25	through	through	ADP
taxlaw-2863	469	26	a	a	DET
taxlaw-2863	469	27	ric	ric	NOUN
taxlaw-2863	469	28	or	or	CCONJ
taxlaw-2863	469	29	a	a	DET
taxlaw-2863	469	30	reit	reit	NOUN
taxlaw-2863	469	31	.	.	PUNCT
taxlaw-2863	470	1	the	the	DET
taxlaw-2863	470	2	congressional	congressional	ADJ
taxlaw-2863	470	3	intent	intent	NOUN
taxlaw-2863	470	4	behind	behind	ADP
taxlaw-2863	470	5	the	the	DET
taxlaw-2863	470	6	ric	ric	ADJ
taxlaw-2863	470	7	and	and	CCONJ
taxlaw-2863	470	8	reit	reit	NOUN
taxlaw-2863	470	9	qualification	qualification	NOUN
taxlaw-2863	470	10	requirements	requirement	NOUN
taxlaw-2863	470	11	indicates	indicate	VERB
taxlaw-2863	470	12	that	that	SCONJ
taxlaw-2863	470	13	virtual	virtual	ADJ
taxlaw-2863	470	14	currency	currency	NOUN
taxlaw-2863	470	15	should	should	AUX
taxlaw-2863	470	16	qualify	qualify	VERB
taxlaw-2863	470	17	as	as	ADP
taxlaw-2863	470	18	a	a	DET
taxlaw-2863	470	19	“	"	PUNCT
taxlaw-2863	470	20	good	good	ADJ
taxlaw-2863	470	21	”	"	PUNCT
taxlaw-2863	470	22	asset	asset	NOUN
taxlaw-2863	470	23	,	,	PUNCT
taxlaw-2863	470	24	and	and	CCONJ
taxlaw-2863	470	25	gain	gain	VERB
taxlaw-2863	470	26	from	from	ADP
taxlaw-2863	470	27	the	the	DET
taxlaw-2863	470	28	sale	sale	NOUN
taxlaw-2863	470	29	thereof	thereof	ADV
taxlaw-2863	470	30	should	should	AUX
taxlaw-2863	470	31	constitute	constitute	VERB
taxlaw-2863	470	32	“	"	PUNCT
taxlaw-2863	470	33	good	good	ADJ
taxlaw-2863	470	34	”	"	PUNCT
taxlaw-2863	470	35	income	income	NOUN
taxlaw-2863	470	36	.	.	PUNCT
taxlaw-2863	471	1	but	but	CCONJ
taxlaw-2863	471	2	the	the	DET
taxlaw-2863	471	3	service	service	NOUN
taxlaw-2863	471	4	has	have	AUX
taxlaw-2863	471	5	classified	classify	VERB
taxlaw-2863	471	6	virtual	virtual	ADJ
taxlaw-2863	471	7	currency	currency	NOUN
taxlaw-2863	471	8	as	as	ADP
taxlaw-2863	471	9	“	"	PUNCT
taxlaw-2863	471	10	property	property	NOUN
taxlaw-2863	471	11	,	,	PUNCT
taxlaw-2863	471	12	”	"	PUNCT
taxlaw-2863	471	13	which	which	PRON
taxlaw-2863	471	14	can	can	AUX
taxlaw-2863	471	15	not	not	PART
taxlaw-2863	471	16	qualify	qualify	VERB
taxlaw-2863	471	17	for	for	ADP
taxlaw-2863	471	18	either	either	CCONJ
taxlaw-2863	471	19	under	under	ADP
taxlaw-2863	471	20	the	the	DET
taxlaw-2863	471	21	current	current	ADJ
taxlaw-2863	471	22	regime	regime	NOUN
taxlaw-2863	471	23	.	.	PUNCT
taxlaw-2863	472	1	instead	instead	ADV
taxlaw-2863	472	2	,	,	PUNCT
taxlaw-2863	472	3	virtual	virtual	ADJ
taxlaw-2863	472	4	currency	currency	NOUN
taxlaw-2863	472	5	may	may	AUX
taxlaw-2863	472	6	be	be	AUX
taxlaw-2863	472	7	classifiable	classifiable	ADJ
taxlaw-2863	472	8	as	as	ADP
taxlaw-2863	472	9	a	a	DET
taxlaw-2863	472	10	“	"	PUNCT
taxlaw-2863	472	11	security	security	NOUN
taxlaw-2863	472	12	.	.	PUNCT
taxlaw-2863	472	13	”	"	PUNCT
taxlaw-2863	473	1	yet	yet	CCONJ
taxlaw-2863	473	2	that	that	SCONJ
taxlaw-2863	473	3	sweeping	sweeping	ADJ
taxlaw-2863	473	4	generalization	generalization	NOUN
taxlaw-2863	473	5	is	be	AUX
taxlaw-2863	473	6	a	a	DET
taxlaw-2863	473	7	dangerous	dangerous	ADJ
taxlaw-2863	473	8	proposition	proposition	NOUN
taxlaw-2863	473	9	;	;	PUNCT
taxlaw-2863	473	10	such	such	DET
taxlaw-2863	473	11	a	a	DET
taxlaw-2863	473	12	classification	classification	NOUN
taxlaw-2863	473	13	would	would	AUX
taxlaw-2863	473	14	have	have	VERB
taxlaw-2863	473	15	great	great	ADJ
taxlaw-2863	473	16	non	non	ADJ
taxlaw-2863	473	17	-	-	ADJ
taxlaw-2863	473	18	tax	tax	ADJ
taxlaw-2863	473	19	consequences	consequence	NOUN
taxlaw-2863	473	20	.	.	PUNCT
taxlaw-2863	474	1	for	for	ADP
taxlaw-2863	474	2	the	the	DET
taxlaw-2863	474	3	specific	specific	ADJ
taxlaw-2863	474	4	tax	tax	NOUN
taxlaw-2863	474	5	purposes	purpose	NOUN
taxlaw-2863	474	6	of	of	ADP
taxlaw-2863	474	7	the	the	DET
taxlaw-2863	474	8	ric	ric	ADJ
taxlaw-2863	474	9	and	and	CCONJ
taxlaw-2863	474	10	reit	reit	NOUN
taxlaw-2863	474	11	qualification	qualification	NOUN
taxlaw-2863	474	12	requirements	requirement	NOUN
taxlaw-2863	474	13	,	,	PUNCT
taxlaw-2863	474	14	and	and	CCONJ
taxlaw-2863	474	15	any	any	DET
taxlaw-2863	474	16	other	other	ADJ
taxlaw-2863	474	17	requirements	requirement	NOUN
taxlaw-2863	474	18	in	in	ADP
taxlaw-2863	474	19	the	the	DET
taxlaw-2863	474	20	code	code	NOUN
taxlaw-2863	474	21	where	where	SCONJ
taxlaw-2863	474	22	such	such	DET
taxlaw-2863	474	23	a	a	DET
taxlaw-2863	474	24	definition	definition	NOUN
taxlaw-2863	474	25	fits	fit	VERB
taxlaw-2863	474	26	,	,	PUNCT
taxlaw-2863	474	27	however	however	ADV
taxlaw-2863	474	28	,	,	PUNCT
taxlaw-2863	474	29	it	it	PRON
taxlaw-2863	474	30	may	may	AUX
taxlaw-2863	474	31	be	be	AUX
taxlaw-2863	474	32	practicable	practicable	ADJ
taxlaw-2863	474	33	to	to	PART
taxlaw-2863	474	34	call	call	VERB
taxlaw-2863	474	35	some	some	DET
taxlaw-2863	474	36	digital	digital	ADJ
taxlaw-2863	474	37	currencies	currency	NOUN
taxlaw-2863	474	38	“	"	PUNCT
taxlaw-2863	474	39	securities	security	NOUN
taxlaw-2863	474	40	.	.	PUNCT
taxlaw-2863	474	41	”	"	PUNCT
taxlaw-2863	475	1	it	it	PRON
taxlaw-2863	475	2	is	be	AUX
taxlaw-2863	475	3	up	up	ADP
taxlaw-2863	475	4	to	to	ADP
taxlaw-2863	475	5	the	the	DET
taxlaw-2863	475	6	service	service	NOUN
taxlaw-2863	475	7	to	to	PART
taxlaw-2863	475	8	generate	generate	VERB
taxlaw-2863	475	9	such	such	DET
taxlaw-2863	475	10	a	a	DET
taxlaw-2863	475	11	definition	definition	NOUN
taxlaw-2863	475	12	;	;	PUNCT
taxlaw-2863	475	13	it	it	PRON
taxlaw-2863	475	14	has	have	AUX
taxlaw-2863	475	15	not	not	PART
taxlaw-2863	475	16	yet	yet	ADV
taxlaw-2863	475	17	and	and	CCONJ
taxlaw-2863	475	18	may	may	AUX
taxlaw-2863	475	19	never	never	ADV
taxlaw-2863	475	20	come	come	VERB
taxlaw-2863	475	21	from	from	ADP
taxlaw-2863	475	22	the	the	DET
taxlaw-2863	475	23	sec	sec	PROPN
taxlaw-2863	475	24	.	.	PUNCT
taxlaw-2863	476	1	the	the	DET
taxlaw-2863	476	2	service	service	NOUN
taxlaw-2863	476	3	must	must	AUX
taxlaw-2863	476	4	acknowledge	acknowledge	VERB
taxlaw-2863	476	5	that	that	SCONJ
taxlaw-2863	476	6	it	it	PRON
taxlaw-2863	476	7	serves	serve	VERB
taxlaw-2863	476	8	a	a	DET
taxlaw-2863	476	9	purpose	purpose	NOUN
taxlaw-2863	476	10	distinct	distinct	ADJ
taxlaw-2863	476	11	from	from	ADP
taxlaw-2863	476	12	that	that	PRON
taxlaw-2863	476	13	of	of	ADP
taxlaw-2863	476	14	the	the	DET
taxlaw-2863	476	15	sec	sec	PROPN
taxlaw-2863	476	16	,	,	PUNCT
taxlaw-2863	476	17	and	and	CCONJ
taxlaw-2863	476	18	that	that	SCONJ
taxlaw-2863	476	19	sometimes	sometimes	ADV
taxlaw-2863	476	20	the	the	DET
taxlaw-2863	476	21	code	code	NOUN
taxlaw-2863	476	22	’s	’s	PART
taxlaw-2863	476	23	reliance	reliance	NOUN
taxlaw-2863	476	24	on	on	ADP
taxlaw-2863	476	25	sec	sec	PROPN
taxlaw-2863	476	26	action	action	NOUN
taxlaw-2863	476	27	may	may	AUX
taxlaw-2863	476	28	be	be	AUX
taxlaw-2863	476	29	unworkable	unworkable	ADJ
taxlaw-2863	476	30	.	.	PUNCT