id	sid	tid	token	lemma	pos
taxlaw-2865	1	1	automobiles	automobile	NOUN
taxlaw-2865	1	2	,	,	PUNCT
taxlaw-2865	1	3	tax	tax	NOUN
taxlaw-2865	1	4	mischaracterizations	mischaracterization	NOUN
taxlaw-2865	1	5	,	,	PUNCT
taxlaw-2865	1	6	and	and	CCONJ
taxlaw-2865	1	7	determining	determine	VERB
taxlaw-2865	1	8	an	an	DET
taxlaw-2865	1	9	asset	asset	NOUN
taxlaw-2865	1	10	’s	’s	PART
taxlaw-2865	1	11	tax	tax	NOUN
taxlaw-2865	1	12	basis	basis	NOUN
taxlaw-2865	1	13	in	in	ADP
taxlaw-2865	1	14	the	the	DET
taxlaw-2865	1	15	absence	absence	NOUN
taxlaw-2865	1	16	of	of	ADP
taxlaw-2865	1	17	a	a	DET
taxlaw-2865	1	18	meaningful	meaningful	ADJ
taxlaw-2865	1	19	transfer	transfer	NOUN
taxlaw-2865	1	20	tax	tax	NOUN
taxlaw-2865	1	21	regime	regime	NOUN
taxlaw-2865	1	22	jay	jay	PROPN
taxlaw-2865	1	23	a.	a.	PROPN
taxlaw-2865	1	24	soled	soled	PROPN
taxlaw-2865	1	25	&	&	CCONJ
taxlaw-2865	1	26	richard	richard	PROPN
taxlaw-2865	1	27	l.	l.	PROPN
taxlaw-2865	1	28	schmalbeck	schmalbeck	PROPN
taxlaw-2865	1	29	*	*	PROPN
taxlaw-2865	1	30	abstract	abstract	ADJ
taxlaw-2865	1	31	until	until	ADP
taxlaw-2865	1	32	recently	recently	ADV
taxlaw-2865	1	33	,	,	PUNCT
taxlaw-2865	1	34	in	in	ADP
taxlaw-2865	1	35	those	those	DET
taxlaw-2865	1	36	circumstances	circumstance	NOUN
taxlaw-2865	1	37	where	where	SCONJ
taxlaw-2865	1	38	there	there	PRON
taxlaw-2865	1	39	was	be	VERB
taxlaw-2865	1	40	a	a	DET
taxlaw-2865	1	41	valuation	valuation	NOUN
taxlaw-2865	1	42	range	range	NOUN
taxlaw-2865	1	43	with	with	ADP
taxlaw-2865	1	44	respect	respect	NOUN
taxlaw-2865	1	45	to	to	ADP
taxlaw-2865	1	46	a	a	DET
taxlaw-2865	1	47	particular	particular	ADJ
taxlaw-2865	1	48	asset	asset	NOUN
taxlaw-2865	1	49	,	,	PUNCT
taxlaw-2865	1	50	executors	executor	NOUN
taxlaw-2865	1	51	faced	face	VERB
taxlaw-2865	1	52	a	a	DET
taxlaw-2865	1	53	choice	choice	NOUN
taxlaw-2865	1	54	:	:	PUNCT
taxlaw-2865	1	55	among	among	ADP
taxlaw-2865	1	56	estates	estate	NOUN
taxlaw-2865	1	57	subject	subject	ADJ
taxlaw-2865	1	58	to	to	ADP
taxlaw-2865	1	59	the	the	DET
taxlaw-2865	1	60	estate	estate	NOUN
taxlaw-2865	1	61	tax	tax	NOUN
taxlaw-2865	1	62	,	,	PUNCT
taxlaw-2865	1	63	declaring	declare	VERB
taxlaw-2865	1	64	a	a	DET
taxlaw-2865	1	65	high	high	ADJ
taxlaw-2865	1	66	value	value	NOUN
taxlaw-2865	1	67	would	would	AUX
taxlaw-2865	1	68	increase	increase	VERB
taxlaw-2865	1	69	the	the	DET
taxlaw-2865	1	70	estate	estate	NOUN
taxlaw-2865	1	71	tax	tax	NOUN
taxlaw-2865	1	72	liability	liability	NOUN
taxlaw-2865	1	73	;	;	PUNCT
taxlaw-2865	1	74	however	however	ADV
taxlaw-2865	1	75	,	,	PUNCT
taxlaw-2865	1	76	due	due	ADP
taxlaw-2865	1	77	to	to	ADP
taxlaw-2865	1	78	the	the	DET
taxlaw-2865	1	79	internal	internal	ADJ
taxlaw-2865	1	80	revenue	revenue	PROPN
taxlaw-2865	1	81	code	code	PROPN
taxlaw-2865	1	82	’s	’s	PART
taxlaw-2865	1	83	“	"	PUNCT
taxlaw-2865	1	84	basis	basis	NOUN
taxlaw-2865	1	85	equal	equal	ADJ
taxlaw-2865	1	86	to	to	ADP
taxlaw-2865	1	87	fair	fair	ADJ
taxlaw-2865	1	88	market	market	NOUN
taxlaw-2865	1	89	value	value	NOUN
taxlaw-2865	1	90	”	"	PUNCT
taxlaw-2865	1	91	rule	rule	NOUN
taxlaw-2865	1	92	applicable	applicable	ADJ
taxlaw-2865	1	93	at	at	ADP
taxlaw-2865	1	94	death	death	NOUN
taxlaw-2865	1	95	,	,	PUNCT
taxlaw-2865	1	96	declaring	declare	VERB
taxlaw-2865	1	97	a	a	DET
taxlaw-2865	1	98	low	low	ADJ
taxlaw-2865	1	99	value	value	NOUN
taxlaw-2865	1	100	would	would	AUX
taxlaw-2865	1	101	expose	expose	VERB
taxlaw-2865	1	102	heirs	heir	NOUN
taxlaw-2865	1	103	to	to	ADP
taxlaw-2865	1	104	a	a	DET
taxlaw-2865	1	105	greater	great	ADJ
taxlaw-2865	1	106	capital	capital	NOUN
taxlaw-2865	1	107	gains	gain	NOUN
taxlaw-2865	1	108	tax	tax	NOUN
taxlaw-2865	1	109	on	on	ADP
taxlaw-2865	1	110	subsequent	subsequent	ADJ
taxlaw-2865	1	111	asset	asset	NOUN
taxlaw-2865	1	112	disposition	disposition	NOUN
taxlaw-2865	1	113	.	.	PUNCT
taxlaw-2865	2	1	because	because	SCONJ
taxlaw-2865	2	2	the	the	DET
taxlaw-2865	2	3	estate	estate	NOUN
taxlaw-2865	2	4	tax	tax	NOUN
taxlaw-2865	2	5	rates	rate	NOUN
taxlaw-2865	2	6	were	be	AUX
taxlaw-2865	2	7	higher	high	ADJ
taxlaw-2865	2	8	and	and	CCONJ
taxlaw-2865	2	9	that	that	DET
taxlaw-2865	2	10	tax	tax	NOUN
taxlaw-2865	2	11	was	be	AUX
taxlaw-2865	2	12	immediate	immediate	ADJ
taxlaw-2865	2	13	(	(	PUNCT
taxlaw-2865	2	14	as	as	SCONJ
taxlaw-2865	2	15	opposed	oppose	VERB
taxlaw-2865	2	16	to	to	ADP
taxlaw-2865	2	17	deferred	defer	VERB
taxlaw-2865	2	18	until	until	ADP
taxlaw-2865	2	19	a	a	DET
taxlaw-2865	2	20	later	later	ADJ
taxlaw-2865	2	21	sale	sale	NOUN
taxlaw-2865	2	22	by	by	ADP
taxlaw-2865	2	23	the	the	DET
taxlaw-2865	2	24	heir	heir	NOUN
taxlaw-2865	2	25	)	)	PUNCT
taxlaw-2865	2	26	,	,	PUNCT
taxlaw-2865	2	27	executors	executor	NOUN
taxlaw-2865	2	28	typically	typically	ADV
taxlaw-2865	2	29	minimized	minimize	VERB
taxlaw-2865	2	30	asset	asset	NOUN
taxlaw-2865	2	31	values	value	NOUN
taxlaw-2865	2	32	,	,	PUNCT
taxlaw-2865	2	33	with	with	ADP
taxlaw-2865	2	34	the	the	DET
taxlaw-2865	2	35	corresponding	corresponding	ADJ
taxlaw-2865	2	36	effect	effect	NOUN
taxlaw-2865	2	37	of	of	ADP
taxlaw-2865	2	38	tax	tax	NOUN
taxlaw-2865	2	39	basis	basis	NOUN
taxlaw-2865	2	40	diminishment	diminishment	NOUN
taxlaw-2865	2	41	.	.	PUNCT
taxlaw-2865	3	1	this	this	DET
taxlaw-2865	3	2	commonplace	commonplace	ADJ
taxlaw-2865	3	3	strategy	strategy	NOUN
taxlaw-2865	3	4	thus	thus	ADV
taxlaw-2865	3	5	negated	negate	VERB
taxlaw-2865	3	6	the	the	DET
taxlaw-2865	3	7	possibility	possibility	NOUN
taxlaw-2865	3	8	that	that	SCONJ
taxlaw-2865	3	9	taxpayers	taxpayer	NOUN
taxlaw-2865	3	10	might	might	AUX
taxlaw-2865	3	11	exploit	exploit	VERB
taxlaw-2865	3	12	the	the	DET
taxlaw-2865	3	13	basis	basis	NOUN
taxlaw-2865	3	14	equal	equal	ADJ
taxlaw-2865	3	15	to	to	ADP
taxlaw-2865	3	16	fair	fair	ADJ
taxlaw-2865	3	17	market	market	NOUN
taxlaw-2865	3	18	rule	rule	NOUN
taxlaw-2865	3	19	.	.	PUNCT
taxlaw-2865	4	1	but	but	CCONJ
taxlaw-2865	4	2	this	this	PRON
taxlaw-2865	4	3	is	be	AUX
taxlaw-2865	4	4	often	often	ADV
taxlaw-2865	4	5	no	no	ADV
taxlaw-2865	4	6	longer	long	ADV
taxlaw-2865	4	7	the	the	DET
taxlaw-2865	4	8	case	case	NOUN
taxlaw-2865	4	9	.	.	PUNCT
taxlaw-2865	5	1	through	through	ADP
taxlaw-2865	5	2	a	a	DET
taxlaw-2865	5	3	series	series	NOUN
taxlaw-2865	5	4	of	of	ADP
taxlaw-2865	5	5	exemption	exemption	NOUN
taxlaw-2865	5	6	level	level	NOUN
taxlaw-2865	5	7	increases	increase	NOUN
taxlaw-2865	5	8	,	,	PUNCT
taxlaw-2865	5	9	tax	tax	NOUN
taxlaw-2865	5	10	rate	rate	NOUN
taxlaw-2865	5	11	reductions	reduction	NOUN
taxlaw-2865	5	12	,	,	PUNCT
taxlaw-2865	5	13	and	and	CCONJ
taxlaw-2865	5	14	other	other	ADJ
taxlaw-2865	5	15	reforms	reform	NOUN
taxlaw-2865	5	16	,	,	PUNCT
taxlaw-2865	5	17	congress	congress	PROPN
taxlaw-2865	5	18	has	have	AUX
taxlaw-2865	5	19	gutted	gutte	VERB
taxlaw-2865	5	20	the	the	DET
taxlaw-2865	5	21	nation	nation	NOUN
taxlaw-2865	5	22	’s	’s	PART
taxlaw-2865	5	23	transfer	transfer	NOUN
taxlaw-2865	5	24	tax	tax	NOUN
taxlaw-2865	5	25	system	system	NOUN
taxlaw-2865	5	26	.	.	PUNCT
taxlaw-2865	6	1	what	what	PRON
taxlaw-2865	6	2	remains	remain	VERB
taxlaw-2865	6	3	is	be	AUX
taxlaw-2865	6	4	a	a	DET
taxlaw-2865	6	5	teetering	teetering	NOUN
taxlaw-2865	6	6	transfer	transfer	NOUN
taxlaw-2865	6	7	tax	tax	NOUN
taxlaw-2865	6	8	system	system	NOUN
taxlaw-2865	6	9	that	that	PRON
taxlaw-2865	6	10	applies	apply	VERB
taxlaw-2865	6	11	only	only	ADV
taxlaw-2865	6	12	to	to	ADP
taxlaw-2865	6	13	a	a	DET
taxlaw-2865	6	14	handful	handful	NOUN
taxlaw-2865	6	15	of	of	ADP
taxlaw-2865	6	16	the	the	DET
taxlaw-2865	6	17	wealthiest	wealthy	ADJ
taxlaw-2865	6	18	taxpayers	taxpayer	NOUN
taxlaw-2865	6	19	.	.	PUNCT
taxlaw-2865	7	1	for	for	ADP
taxlaw-2865	7	2	the	the	DET
taxlaw-2865	7	3	rest	rest	NOUN
taxlaw-2865	7	4	,	,	PUNCT
taxlaw-2865	7	5	the	the	DET
taxlaw-2865	7	6	transfer	transfer	NOUN
taxlaw-2865	7	7	tax	tax	NOUN
taxlaw-2865	7	8	system	system	NOUN
taxlaw-2865	7	9	provides	provide	VERB
taxlaw-2865	7	10	no	no	DET
taxlaw-2865	7	11	disincentive	disincentive	ADJ
taxlaw-2865	7	12	to	to	ADP
taxlaw-2865	7	13	executors	executor	NOUN
taxlaw-2865	7	14	from	from	ADP
taxlaw-2865	7	15	assigning	assign	VERB
taxlaw-2865	7	16	the	the	DET
taxlaw-2865	7	17	highest	high	ADJ
taxlaw-2865	7	18	defensible	defensible	ADJ
taxlaw-2865	7	19	valuations	valuation	NOUN
taxlaw-2865	7	20	to	to	ADP
taxlaw-2865	7	21	a	a	DET
taxlaw-2865	7	22	decedent	decedent	NOUN
taxlaw-2865	7	23	’s	’s	PART
taxlaw-2865	7	24	assets	asset	NOUN
taxlaw-2865	7	25	,	,	PUNCT
taxlaw-2865	7	26	opening	open	VERB
taxlaw-2865	7	27	the	the	DET
taxlaw-2865	7	28	opportunity	opportunity	NOUN
taxlaw-2865	7	29	to	to	PART
taxlaw-2865	7	30	capitalize	capitalize	VERB
taxlaw-2865	7	31	upon	upon	SCONJ
taxlaw-2865	7	32	the	the	DET
taxlaw-2865	7	33	basis	basis	NOUN
taxlaw-2865	7	34	equal	equal	ADJ
taxlaw-2865	7	35	to	to	ADP
taxlaw-2865	7	36	fair	fair	ADJ
taxlaw-2865	7	37	market	market	NOUN
taxlaw-2865	7	38	value	value	NOUN
taxlaw-2865	7	39	rule	rule	NOUN
taxlaw-2865	7	40	.	.	PUNCT
taxlaw-2865	8	1	unfortunately	unfortunately	ADV
taxlaw-2865	8	2	,	,	PUNCT
taxlaw-2865	8	3	the	the	DET
taxlaw-2865	8	4	i.r.s	i.r.s	NOUN
taxlaw-2865	8	5	.	.	PUNCT
taxlaw-2865	8	6	lacks	lack	VERB
taxlaw-2865	8	7	the	the	DET
taxlaw-2865	8	8	tools	tool	NOUN
taxlaw-2865	8	9	and	and	CCONJ
taxlaw-2865	8	10	resources	resource	NOUN
taxlaw-2865	8	11	to	to	PART
taxlaw-2865	8	12	combat	combat	VERB
taxlaw-2865	8	13	this	this	DET
taxlaw-2865	8	14	practice	practice	NOUN
taxlaw-2865	8	15	.	.	PUNCT
taxlaw-2865	9	1	to	to	PART
taxlaw-2865	9	2	preserve	preserve	VERB
taxlaw-2865	9	3	the	the	DET
taxlaw-2865	9	4	integrity	integrity	NOUN
taxlaw-2865	9	5	of	of	ADP
taxlaw-2865	9	6	the	the	DET
taxlaw-2865	9	7	capital	capital	NOUN
taxlaw-2865	9	8	gains	gain	NOUN
taxlaw-2865	9	9	tax	tax	NOUN
taxlaw-2865	9	10	and	and	CCONJ
taxlaw-2865	9	11	the	the	DET
taxlaw-2865	9	12	revenue	revenue	NOUN
taxlaw-2865	9	13	that	that	PRON
taxlaw-2865	9	14	it	it	PRON
taxlaw-2865	9	15	produces	produce	VERB
taxlaw-2865	9	16	,	,	PUNCT
taxlaw-2865	9	17	congress	congress	PROPN
taxlaw-2865	9	18	must	must	AUX
taxlaw-2865	9	19	therefore	therefore	ADV
taxlaw-2865	9	20	intercede	intercede	VERB
taxlaw-2865	9	21	.	.	PUNCT
taxlaw-2865	10	1	*	*	PUNCT
taxlaw-2865	10	2	jay	jay	PROPN
taxlaw-2865	10	3	a.	a.	PROPN
taxlaw-2865	10	4	soled	sole	VERB
taxlaw-2865	10	5	is	be	AUX
taxlaw-2865	10	6	a	a	DET
taxlaw-2865	10	7	professor	professor	NOUN
taxlaw-2865	10	8	at	at	ADP
taxlaw-2865	10	9	rutgers	rutgers	PROPN
taxlaw-2865	10	10	business	business	PROPN
taxlaw-2865	10	11	school	school	PROPN
taxlaw-2865	10	12	and	and	CCONJ
taxlaw-2865	10	13	directs	direct	VERB
taxlaw-2865	10	14	its	its	PRON
taxlaw-2865	10	15	masters	master	NOUN
taxlaw-2865	10	16	of	of	ADP
taxlaw-2865	10	17	taxation	taxation	NOUN
taxlaw-2865	10	18	program	program	NOUN
taxlaw-2865	10	19	and	and	CCONJ
taxlaw-2865	10	20	richard	richard	PROPN
taxlaw-2865	10	21	l.	l.	PROPN
taxlaw-2865	10	22	schmalbeck	schmalbeck	PROPN
taxlaw-2865	10	23	is	be	AUX
taxlaw-2865	10	24	the	the	DET
taxlaw-2865	10	25	simpson	simpson	PROPN
taxlaw-2865	10	26	thacher	thacher	PROPN
taxlaw-2865	10	27	&	&	CCONJ
taxlaw-2865	10	28	bartlett	bartlett	PROPN
taxlaw-2865	10	29	professor	professor	PROPN
taxlaw-2865	10	30	of	of	ADP
taxlaw-2865	10	31	law	law	PROPN
taxlaw-2865	10	32	at	at	ADP
taxlaw-2865	10	33	duke	duke	PROPN
taxlaw-2865	10	34	law	law	NOUN
taxlaw-2865	10	35	school	school	NOUN
taxlaw-2865	10	36	.	.	PUNCT
taxlaw-2865	11	1	50	50	NUM
taxlaw-2865	12	1	[	[	X
taxlaw-2865	12	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	12	3	columbia	columbia	PROPN
taxlaw-2865	12	4	journal	journal	PROPN
taxlaw-2865	12	5	of	of	ADP
taxlaw-2865	12	6	tax	tax	NOUN
taxlaw-2865	12	7	law	law	NOUN
taxlaw-2865	12	8	table	table	NOUN
taxlaw-2865	12	9	of	of	ADP
taxlaw-2865	12	10	contents	content	NOUN
taxlaw-2865	12	11	i.	i.	NOUN
taxlaw-2865	12	12	introduction	introduction	NOUN
taxlaw-2865	12	13	...............................................................................................................	...............................................................................................................	PROPN
taxlaw-2865	13	1	51	51	NUM
taxlaw-2865	13	2	ii	ii	NOUN
taxlaw-2865	13	3	.	.	PUNCT
taxlaw-2865	14	1	the	the	DET
taxlaw-2865	14	2	prior	prior	ADJ
taxlaw-2865	14	3	tax	tax	NOUN
taxlaw-2865	14	4	paradigm	paradigm	NOUN
taxlaw-2865	14	5	....................................................................................	....................................................................................	PUNCT
taxlaw-2865	14	6	52	52	NUM
taxlaw-2865	14	7	a.	a.	NOUN
taxlaw-2865	14	8	the	the	DET
taxlaw-2865	14	9	nation	nation	NOUN
taxlaw-2865	14	10	’s	’s	PART
taxlaw-2865	14	11	formerly	formerly	ADV
taxlaw-2865	14	12	robust	robust	ADJ
taxlaw-2865	14	13	transfer	transfer	NOUN
taxlaw-2865	14	14	tax	tax	NOUN
taxlaw-2865	14	15	regime	regime	NOUN
taxlaw-2865	14	16	........................................	........................................	PUNCT
taxlaw-2865	15	1	53	53	NUM
taxlaw-2865	15	2	b.	b.	NOUN
taxlaw-2865	15	3	disappearing	disappear	VERB
taxlaw-2865	15	4	asset	asset	NOUN
taxlaw-2865	15	5	value	value	NOUN
taxlaw-2865	15	6	...................................................................................	...................................................................................	PUNCT
taxlaw-2865	15	7	54	54	NUM
taxlaw-2865	15	8	c.	c.	NOUN
taxlaw-2865	15	9	the	the	DET
taxlaw-2865	15	10	basis	basis	NOUN
taxlaw-2865	15	11	equal	equal	ADJ
taxlaw-2865	15	12	to	to	ADP
taxlaw-2865	15	13	fair	fair	ADJ
taxlaw-2865	15	14	market	market	NOUN
taxlaw-2865	15	15	value	value	NOUN
taxlaw-2865	15	16	rule	rule	NOUN
taxlaw-2865	15	17	.......................................................	.......................................................	PUNCT
taxlaw-2865	15	18	57	57	NUM
taxlaw-2865	15	19	d.	d.	NOUN
taxlaw-2865	15	20	the	the	DET
taxlaw-2865	15	21	estate	estate	NOUN
taxlaw-2865	15	22	planning	planning	NOUN
taxlaw-2865	15	23	bar	bar	NOUN
taxlaw-2865	15	24	’s	’s	PART
taxlaw-2865	15	25	role	role	NOUN
taxlaw-2865	15	26	..........................................................................	..........................................................................	PUNCT
taxlaw-2865	15	27	59	59	NUM
taxlaw-2865	15	28	iii	iii	NOUN
taxlaw-2865	15	29	.	.	PUNCT
taxlaw-2865	16	1	the	the	DET
taxlaw-2865	16	2	new	new	ADJ
taxlaw-2865	16	3	tax	tax	NOUN
taxlaw-2865	16	4	paradigm	paradigm	NOUN
taxlaw-2865	16	5	.......................................................................................	.......................................................................................	PUNCT
taxlaw-2865	16	6	60	60	NUM
taxlaw-2865	16	7	a.	a.	NOUN
taxlaw-2865	16	8	the	the	DET
taxlaw-2865	16	9	gutting	gutting	NOUN
taxlaw-2865	16	10	of	of	ADP
taxlaw-2865	16	11	the	the	DET
taxlaw-2865	16	12	transfer	transfer	NOUN
taxlaw-2865	16	13	tax	tax	NOUN
taxlaw-2865	16	14	system	system	NOUN
taxlaw-2865	16	15	............................................................	............................................................	PUNCT
taxlaw-2865	16	16	61	61	NUM
taxlaw-2865	16	17	b.	b.	NOUN
taxlaw-2865	16	18	tax	tax	NOUN
taxlaw-2865	16	19	burden	burden	NOUN
taxlaw-2865	16	20	levied	levy	VERB
taxlaw-2865	16	21	on	on	ADP
taxlaw-2865	16	22	capital	capital	NOUN
taxlaw-2865	16	23	income	income	NOUN
taxlaw-2865	16	24	...............................................................	...............................................................	PUNCT
taxlaw-2865	16	25	62	62	NUM
taxlaw-2865	16	26	iv	iv	NOUN
taxlaw-2865	16	27	.	.	PUNCT
taxlaw-2865	17	1	the	the	DET
taxlaw-2865	17	2	aftermath	aftermath	NOUN
taxlaw-2865	17	3	:	:	PUNCT
taxlaw-2865	17	4	tax	tax	NOUN
taxlaw-2865	17	5	basis	basis	NOUN
taxlaw-2865	17	6	maximization	maximization	NOUN
taxlaw-2865	17	7	.................................................	.................................................	PUNCT
taxlaw-2865	17	8	64	64	NUM
taxlaw-2865	17	9	a.	a.	NOUN
taxlaw-2865	17	10	taxpayer	taxpayer	NOUN
taxlaw-2865	17	11	objective	objective	NOUN
taxlaw-2865	17	12	:	:	PUNCT
taxlaw-2865	17	13	exploitation	exploitation	NOUN
taxlaw-2865	17	14	of	of	ADP
taxlaw-2865	17	15	the	the	DET
taxlaw-2865	17	16	basis	basis	NOUN
taxlaw-2865	17	17	equal	equal	ADJ
taxlaw-2865	17	18	to	to	ADP
taxlaw-2865	17	19	fair	fair	ADJ
taxlaw-2865	17	20	market	market	NOUN
taxlaw-2865	17	21	value	value	NOUN
taxlaw-2865	17	22	rule	rule	NOUN
taxlaw-2865	17	23	65	65	NUM
taxlaw-2865	17	24	b.	b.	PROPN
taxlaw-2865	17	25	asset	asset	PROPN
taxlaw-2865	17	26	basis	basis	NOUN
taxlaw-2865	17	27	maximization	maximization	NOUN
taxlaw-2865	17	28	methodologies	methodology	NOUN
taxlaw-2865	17	29	..........................................................	..........................................................	PUNCT
taxlaw-2865	17	30	66	66	NUM
taxlaw-2865	17	31	c.	c.	PROPN
taxlaw-2865	17	32	i.r.s	i.r.s	PROPN
taxlaw-2865	17	33	.	.	PUNCT
taxlaw-2865	18	1	challenges	challenge	NOUN
taxlaw-2865	18	2	in	in	ADP
taxlaw-2865	18	3	policing	police	VERB
taxlaw-2865	18	4	the	the	DET
taxlaw-2865	18	5	tax	tax	NOUN
taxlaw-2865	18	6	basis	basis	NOUN
taxlaw-2865	18	7	problem	problem	NOUN
taxlaw-2865	18	8	.........................................	.........................................	PUNCT
taxlaw-2865	19	1	70	70	NUM
taxlaw-2865	19	2	d.	d.	NOUN
taxlaw-2865	19	3	need	need	VERB
taxlaw-2865	19	4	for	for	ADP
taxlaw-2865	19	5	congressional	congressional	ADJ
taxlaw-2865	19	6	reform	reform	NOUN
taxlaw-2865	19	7	.........................................................................	.........................................................................	PUNCT
taxlaw-2865	20	1	71	71	NUM
taxlaw-2865	21	1	v.	v.	ADP
taxlaw-2865	21	2	conclusion	conclusion	NOUN
taxlaw-2865	21	3	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-2865	22	1	74	74	NUM
taxlaw-2865	22	2	2018	2018	NUM
taxlaw-2865	22	3	]	]	PUNCT
taxlaw-2865	22	4	51	51	NUM
taxlaw-2865	22	5	determining	determine	VERB
taxlaw-2865	22	6	an	an	DET
taxlaw-2865	22	7	asset	asset	NOUN
taxlaw-2865	22	8	’s	’s	PART
taxlaw-2865	22	9	tax	tax	NOUN
taxlaw-2865	22	10	basis	basis	NOUN
taxlaw-2865	22	11	in	in	ADP
taxlaw-2865	22	12	the	the	DET
taxlaw-2865	22	13	absence	absence	NOUN
taxlaw-2865	22	14	of	of	ADP
taxlaw-2865	22	15	a	a	DET
taxlaw-2865	22	16	meaningful	meaningful	ADJ
taxlaw-2865	22	17	transfer	transfer	NOUN
taxlaw-2865	22	18	tax	tax	NOUN
taxlaw-2865	22	19	regime	regime	NOUN
taxlaw-2865	22	20	i.	i.	NOUN
taxlaw-2865	22	21	introduction	introduction	NOUN
taxlaw-2865	22	22	for	for	ADP
taxlaw-2865	22	23	close	close	ADJ
taxlaw-2865	22	24	to	to	ADP
taxlaw-2865	22	25	a	a	DET
taxlaw-2865	22	26	century	century	NOUN
taxlaw-2865	22	27	,	,	PUNCT
taxlaw-2865	22	28	when	when	SCONJ
taxlaw-2865	22	29	the	the	DET
taxlaw-2865	22	30	federal	federal	ADJ
taxlaw-2865	22	31	transfer	transfer	NOUN
taxlaw-2865	22	32	tax	tax	NOUN
taxlaw-2865	22	33	system	system	NOUN
taxlaw-2865	22	34	(	(	PUNCT
taxlaw-2865	22	35	comprised	comprise	VERB
taxlaw-2865	22	36	of	of	ADP
taxlaw-2865	22	37	the	the	DET
taxlaw-2865	22	38	gift	gift	NOUN
taxlaw-2865	22	39	,	,	PUNCT
taxlaw-2865	22	40	estate	estate	NOUN
taxlaw-2865	22	41	,	,	PUNCT
taxlaw-2865	22	42	and	and	CCONJ
taxlaw-2865	22	43	generation	generation	NOUN
taxlaw-2865	22	44	-	-	PUNCT
taxlaw-2865	22	45	skipping	skip	VERB
taxlaw-2865	22	46	transfer	transfer	NOUN
taxlaw-2865	22	47	taxes	taxis	NOUN
taxlaw-2865	22	48	)	)	PUNCT
taxlaw-2865	22	49	broadly	broadly	ADV
taxlaw-2865	22	50	applied	apply	VERB
taxlaw-2865	22	51	to	to	ADP
taxlaw-2865	22	52	estates	estate	NOUN
taxlaw-2865	22	53	of	of	ADP
taxlaw-2865	22	54	decedents	decedent	NOUN
taxlaw-2865	22	55	with	with	ADP
taxlaw-2865	22	56	any	any	DET
taxlaw-2865	22	57	significant	significant	ADJ
taxlaw-2865	22	58	wealth	wealth	NOUN
taxlaw-2865	22	59	,	,	PUNCT
taxlaw-2865	22	60	an	an	DET
taxlaw-2865	22	61	important	important	ADJ
taxlaw-2865	22	62	goal	goal	NOUN
taxlaw-2865	22	63	of	of	ADP
taxlaw-2865	22	64	estate	estate	NOUN
taxlaw-2865	22	65	planners	planner	NOUN
taxlaw-2865	22	66	was	be	AUX
taxlaw-2865	22	67	to	to	PART
taxlaw-2865	22	68	minimize	minimize	VERB
taxlaw-2865	22	69	value	value	NOUN
taxlaw-2865	22	70	of	of	ADP
taxlaw-2865	22	71	a	a	DET
taxlaw-2865	22	72	decedent	decedent	NOUN
taxlaw-2865	22	73	’s	’s	PART
taxlaw-2865	22	74	assets	asset	NOUN
taxlaw-2865	22	75	reported	report	VERB
taxlaw-2865	22	76	for	for	ADP
taxlaw-2865	22	77	estate	estate	NOUN
taxlaw-2865	22	78	tax	tax	NOUN
taxlaw-2865	22	79	purposes.1	purposes.1	NOUN
taxlaw-2865	22	80	and	and	CCONJ
taxlaw-2865	22	81	for	for	ADP
taxlaw-2865	22	82	good	good	ADJ
taxlaw-2865	22	83	reason	reason	NOUN
taxlaw-2865	22	84	:	:	PUNCT
taxlaw-2865	22	85	from	from	ADP
taxlaw-2865	22	86	1941	1941	NUM
taxlaw-2865	22	87	-	-	SYM
taxlaw-2865	22	88	1976	1976	NUM
taxlaw-2865	22	89	,	,	PUNCT
taxlaw-2865	22	90	the	the	DET
taxlaw-2865	22	91	top	top	ADJ
taxlaw-2865	22	92	marginal	marginal	ADJ
taxlaw-2865	22	93	estate	estate	NOUN
taxlaw-2865	22	94	tax	tax	NOUN
taxlaw-2865	22	95	rate	rate	NOUN
taxlaw-2865	22	96	was	be	AUX
taxlaw-2865	22	97	77	77	NUM
taxlaw-2865	22	98	%	%	NOUN
taxlaw-2865	22	99	(	(	PUNCT
taxlaw-2865	22	100	applying	apply	VERB
taxlaw-2865	22	101	to	to	ADP
taxlaw-2865	22	102	taxable	taxable	ADJ
taxlaw-2865	22	103	estates	estate	NOUN
taxlaw-2865	22	104	in	in	ADP
taxlaw-2865	22	105	excess	excess	NOUN
taxlaw-2865	22	106	of	of	ADP
taxlaw-2865	22	107	$	$	SYM
taxlaw-2865	22	108	10,000,000	10,000,000	NUM
taxlaw-2865	22	109	)	)	PUNCT
taxlaw-2865	22	110	,	,	PUNCT
taxlaw-2865	22	111	and	and	CCONJ
taxlaw-2865	22	112	,	,	PUNCT
taxlaw-2865	22	113	as	as	ADV
taxlaw-2865	22	114	recently	recently	ADV
taxlaw-2865	22	115	as	as	ADP
taxlaw-2865	22	116	2001	2001	NUM
taxlaw-2865	22	117	,	,	PUNCT
taxlaw-2865	22	118	the	the	DET
taxlaw-2865	22	119	top	top	ADJ
taxlaw-2865	22	120	rate	rate	NOUN
taxlaw-2865	22	121	was	be	AUX
taxlaw-2865	22	122	55	55	NUM
taxlaw-2865	22	123	%	%	NOUN
taxlaw-2865	22	124	(	(	PUNCT
taxlaw-2865	22	125	applying	apply	VERB
taxlaw-2865	22	126	to	to	ADP
taxlaw-2865	22	127	taxable	taxable	ADJ
taxlaw-2865	22	128	estates	estate	NOUN
taxlaw-2865	22	129	in	in	ADP
taxlaw-2865	22	130	excess	excess	NOUN
taxlaw-2865	22	131	of	of	ADP
taxlaw-2865	22	132	$	$	SYM
taxlaw-2865	22	133	3,000,000).2	3,000,000).2	NUM
taxlaw-2865	22	134	but	but	CCONJ
taxlaw-2865	22	135	over	over	ADP
taxlaw-2865	22	136	the	the	DET
taxlaw-2865	22	137	course	course	NOUN
taxlaw-2865	22	138	of	of	ADP
taxlaw-2865	22	139	the	the	DET
taxlaw-2865	22	140	last	last	ADJ
taxlaw-2865	22	141	two	two	NUM
taxlaw-2865	22	142	decades	decade	NOUN
taxlaw-2865	22	143	,	,	PUNCT
taxlaw-2865	22	144	congress	congress	PROPN
taxlaw-2865	22	145	has	have	AUX
taxlaw-2865	22	146	gutted	gutte	VERB
taxlaw-2865	22	147	the	the	DET
taxlaw-2865	22	148	nation	nation	NOUN
taxlaw-2865	22	149	’s	’s	PART
taxlaw-2865	22	150	transfer	transfer	NOUN
taxlaw-2865	22	151	tax	tax	NOUN
taxlaw-2865	22	152	system	system	NOUN
taxlaw-2865	22	153	.	.	PUNCT
taxlaw-2865	23	1	beginning	begin	VERB
taxlaw-2865	23	2	with	with	ADP
taxlaw-2865	23	3	the	the	DET
taxlaw-2865	23	4	passage	passage	NOUN
taxlaw-2865	23	5	of	of	ADP
taxlaw-2865	23	6	the	the	DET
taxlaw-2865	23	7	economic	economic	ADJ
taxlaw-2865	23	8	growth	growth	NOUN
taxlaw-2865	23	9	and	and	CCONJ
taxlaw-2865	23	10	tax	tax	NOUN
taxlaw-2865	23	11	relief	relief	NOUN
taxlaw-2865	23	12	reconciliation	reconciliation	NOUN
taxlaw-2865	23	13	act	act	NOUN
taxlaw-2865	23	14	of	of	ADP
taxlaw-2865	23	15	20013	20013	NUM
taxlaw-2865	23	16	and	and	CCONJ
taxlaw-2865	23	17	ending	end	VERB
taxlaw-2865	23	18	in	in	ADP
taxlaw-2865	23	19	2017	2017	NUM
taxlaw-2865	23	20	with	with	ADP
taxlaw-2865	23	21	the	the	DET
taxlaw-2865	23	22	tax	tax	NOUN
taxlaw-2865	23	23	cuts	cut	NOUN
taxlaw-2865	23	24	and	and	CCONJ
taxlaw-2865	23	25	jobs	job	NOUN
taxlaw-2865	23	26	act,4	act,4	VERB
taxlaw-2865	23	27	the	the	DET
taxlaw-2865	23	28	amount	amount	NOUN
taxlaw-2865	23	29	that	that	PRON
taxlaw-2865	23	30	taxpayers	taxpayer	NOUN
taxlaw-2865	23	31	can	can	AUX
taxlaw-2865	23	32	transfer	transfer	VERB
taxlaw-2865	23	33	free	free	ADJ
taxlaw-2865	23	34	of	of	ADP
taxlaw-2865	23	35	transfer	transfer	NOUN
taxlaw-2865	23	36	tax	tax	NOUN
taxlaw-2865	23	37	has	have	AUX
taxlaw-2865	23	38	risen	rise	VERB
taxlaw-2865	23	39	approximately	approximately	ADV
taxlaw-2865	23	40	twenty	twenty	NUM
taxlaw-2865	23	41	-	-	NOUN
taxlaw-2865	23	42	fold	fold	ADJ
taxlaw-2865	23	43	,	,	PUNCT
taxlaw-2865	23	44	from	from	ADP
taxlaw-2865	23	45	$	$	SYM
taxlaw-2865	23	46	675,000	675,000	NUM
taxlaw-2865	23	47	to	to	PART
taxlaw-2865	23	48	$	$	SYM
taxlaw-2865	23	49	11,180,000.5	11,180,000.5	NUM
taxlaw-2865	23	50	in	in	ADP
taxlaw-2865	23	51	addition	addition	NOUN
taxlaw-2865	23	52	,	,	PUNCT
taxlaw-2865	23	53	over	over	ADP
taxlaw-2865	23	54	the	the	DET
taxlaw-2865	23	55	course	course	NOUN
taxlaw-2865	23	56	of	of	ADP
taxlaw-2865	23	57	the	the	DET
taxlaw-2865	23	58	same	same	ADJ
taxlaw-2865	23	59	time	time	NOUN
taxlaw-2865	23	60	period	period	NOUN
taxlaw-2865	23	61	,	,	PUNCT
taxlaw-2865	23	62	the	the	DET
taxlaw-2865	23	63	top	top	ADJ
taxlaw-2865	23	64	transfer	transfer	NOUN
taxlaw-2865	23	65	tax	tax	NOUN
taxlaw-2865	23	66	rate	rate	NOUN
taxlaw-2865	23	67	has	have	AUX
taxlaw-2865	23	68	been	be	AUX
taxlaw-2865	23	69	reduced	reduce	VERB
taxlaw-2865	23	70	from	from	ADP
taxlaw-2865	23	71	55	55	NUM
taxlaw-2865	23	72	%	%	NOUN
taxlaw-2865	23	73	to	to	PART
taxlaw-2865	23	74	40%.6	40%.6	VERB
taxlaw-2865	23	75	the	the	DET
taxlaw-2865	23	76	combination	combination	NOUN
taxlaw-2865	23	77	of	of	ADP
taxlaw-2865	23	78	a	a	DET
taxlaw-2865	23	79	huge	huge	ADJ
taxlaw-2865	23	80	transfer	transfer	NOUN
taxlaw-2865	23	81	tax	tax	NOUN
taxlaw-2865	23	82	exemption	exemption	NOUN
taxlaw-2865	23	83	and	and	CCONJ
taxlaw-2865	23	84	a	a	DET
taxlaw-2865	23	85	lower	low	ADJ
taxlaw-2865	23	86	top	top	ADJ
taxlaw-2865	23	87	tax	tax	NOUN
taxlaw-2865	23	88	rate	rate	NOUN
taxlaw-2865	23	89	,	,	PUNCT
taxlaw-2865	23	90	together	together	ADV
taxlaw-2865	23	91	with	with	ADP
taxlaw-2865	23	92	the	the	DET
taxlaw-2865	23	93	fact	fact	NOUN
taxlaw-2865	23	94	that	that	SCONJ
taxlaw-2865	23	95	the	the	DET
taxlaw-2865	23	96	vast	vast	ADJ
taxlaw-2865	23	97	majority	majority	NOUN
taxlaw-2865	23	98	of	of	ADP
taxlaw-2865	23	99	state	state	NOUN
taxlaw-2865	23	100	legislatures	legislature	NOUN
taxlaw-2865	23	101	have	have	AUX
taxlaw-2865	23	102	repealed	repeal	VERB
taxlaw-2865	23	103	their	their	PRON
taxlaw-2865	23	104	estate	estate	NOUN
taxlaw-2865	23	105	taxes,7	taxes,7	NOUN
taxlaw-2865	23	106	has	have	AUX
taxlaw-2865	23	107	left	leave	VERB
taxlaw-2865	23	108	the	the	DET
taxlaw-2865	23	109	estate	estate	NOUN
taxlaw-2865	23	110	tax	tax	NOUN
taxlaw-2865	23	111	essentially	essentially	ADV
taxlaw-2865	23	112	a	a	DET
taxlaw-2865	23	113	shell	shell	NOUN
taxlaw-2865	23	114	of	of	ADP
taxlaw-2865	23	115	its	its	PRON
taxlaw-2865	23	116	former	former	ADJ
taxlaw-2865	23	117	self	self	NOUN
taxlaw-2865	23	118	–	–	PUNCT
taxlaw-2865	23	119	applicable	applicable	ADJ
taxlaw-2865	23	120	to	to	ADP
taxlaw-2865	23	121	less	less	ADJ
taxlaw-2865	23	122	than	than	ADP
taxlaw-2865	23	123	.01	.01	NUM
taxlaw-2865	23	124	%	%	NOUN
taxlaw-2865	23	125	of	of	ADP
taxlaw-2865	23	126	all	all	DET
taxlaw-2865	23	127	1	1	NUM
taxlaw-2865	23	128	see	see	VERB
taxlaw-2865	23	129	,	,	PUNCT
taxlaw-2865	23	130	e.g.	e.g.	ADV
taxlaw-2865	23	131	,	,	PUNCT
taxlaw-2865	23	132	james	james	PROPN
taxlaw-2865	23	133	r.	r.	PROPN
taxlaw-2865	23	134	repetti	repetti	PROPN
taxlaw-2865	23	135	,	,	PUNCT
taxlaw-2865	23	136	minority	minority	NOUN
taxlaw-2865	23	137	discounts	discount	NOUN
taxlaw-2865	23	138	:	:	PUNCT
taxlaw-2865	23	139	the	the	DET
taxlaw-2865	23	140	alchemy	alchemy	NOUN
taxlaw-2865	23	141	in	in	ADP
taxlaw-2865	23	142	estate	estate	NOUN
taxlaw-2865	23	143	and	and	CCONJ
taxlaw-2865	23	144	gift	gift	NOUN
taxlaw-2865	23	145	taxation	taxation	NOUN
taxlaw-2865	23	146	,	,	PUNCT
taxlaw-2865	23	147	50	50	NUM
taxlaw-2865	23	148	tax	tax	NOUN
taxlaw-2865	23	149	l.	l.	PROPN
taxlaw-2865	23	150	rev	rev	PROPN
taxlaw-2865	23	151	.	.	PROPN
taxlaw-2865	23	152	415	415	NUM
taxlaw-2865	23	153	,	,	PUNCT
taxlaw-2865	23	154	416	416	NUM
taxlaw-2865	23	155	(	(	PUNCT
taxlaw-2865	23	156	1995	1995	NUM
taxlaw-2865	23	157	)	)	PUNCT
taxlaw-2865	23	158	(	(	PUNCT
taxlaw-2865	23	159	“	"	PUNCT
taxlaw-2865	23	160	a	a	DET
taxlaw-2865	23	161	common	common	ADJ
taxlaw-2865	23	162	tool	tool	NOUN
taxlaw-2865	23	163	of	of	ADP
taxlaw-2865	23	164	estate	estate	NOUN
taxlaw-2865	23	165	planning	planning	NOUN
taxlaw-2865	23	166	involves	involve	VERB
taxlaw-2865	23	167	the	the	DET
taxlaw-2865	23	168	purposeful	purposeful	ADJ
taxlaw-2865	23	169	diminution	diminution	NOUN
taxlaw-2865	23	170	in	in	ADP
taxlaw-2865	23	171	value	value	NOUN
taxlaw-2865	23	172	of	of	ADP
taxlaw-2865	23	173	family	family	NOUN
taxlaw-2865	23	174	property	property	NOUN
taxlaw-2865	23	175	in	in	ADP
taxlaw-2865	23	176	order	order	NOUN
taxlaw-2865	23	177	to	to	PART
taxlaw-2865	23	178	reduce	reduce	VERB
taxlaw-2865	23	179	estate	estate	NOUN
taxlaw-2865	23	180	and	and	CCONJ
taxlaw-2865	23	181	gift	gift	NOUN
taxlaw-2865	23	182	taxes	taxis	NOUN
taxlaw-2865	23	183	.	.	PUNCT
taxlaw-2865	23	184	”	"	PUNCT
taxlaw-2865	23	185	)	)	PUNCT
taxlaw-2865	23	186	;	;	PUNCT
taxlaw-2865	23	187	william	william	PROPN
taxlaw-2865	23	188	s.	s.	PROPN
taxlaw-2865	23	189	blatt	blatt	PROPN
taxlaw-2865	23	190	,	,	PUNCT
taxlaw-2865	23	191	minority	minority	NOUN
taxlaw-2865	23	192	discounts	discount	NOUN
taxlaw-2865	23	193	,	,	PUNCT
taxlaw-2865	23	194	fair	fair	ADJ
taxlaw-2865	23	195	market	market	NOUN
taxlaw-2865	23	196	value	value	NOUN
taxlaw-2865	23	197	,	,	PUNCT
taxlaw-2865	23	198	and	and	CCONJ
taxlaw-2865	23	199	the	the	DET
taxlaw-2865	23	200	culture	culture	NOUN
taxlaw-2865	23	201	of	of	ADP
taxlaw-2865	23	202	estate	estate	NOUN
taxlaw-2865	23	203	taxation	taxation	NOUN
taxlaw-2865	23	204	,	,	PUNCT
taxlaw-2865	23	205	52	52	NUM
taxlaw-2865	23	206	tax	tax	NOUN
taxlaw-2865	23	207	l.	l.	PROPN
taxlaw-2865	23	208	rev	rev	PROPN
taxlaw-2865	23	209	.	.	PROPN
taxlaw-2865	23	210	225	225	NUM
taxlaw-2865	23	211	,	,	PUNCT
taxlaw-2865	23	212	225	225	NUM
taxlaw-2865	23	213	(	(	PUNCT
taxlaw-2865	23	214	1997	1997	NUM
taxlaw-2865	23	215	)	)	PUNCT
taxlaw-2865	23	216	(	(	PUNCT
taxlaw-2865	23	217	“	"	PUNCT
taxlaw-2865	23	218	the	the	DET
taxlaw-2865	23	219	allowance	allowance	NOUN
taxlaw-2865	23	220	of	of	ADP
taxlaw-2865	23	221	minority	minority	NOUN
taxlaw-2865	23	222	discounts	discount	NOUN
taxlaw-2865	23	223	encourages	encourage	VERB
taxlaw-2865	23	224	transactions	transaction	NOUN
taxlaw-2865	23	225	designed	design	VERB
taxlaw-2865	23	226	to	to	PART
taxlaw-2865	23	227	reduce	reduce	VERB
taxlaw-2865	23	228	transfer	transfer	NOUN
taxlaw-2865	23	229	taxes	taxis	NOUN
taxlaw-2865	23	230	.	.	PUNCT
taxlaw-2865	23	231	”	"	PUNCT
taxlaw-2865	23	232	)	)	PUNCT
taxlaw-2865	23	233	;	;	PUNCT
taxlaw-2865	23	234	joseph	joseph	PROPN
taxlaw-2865	23	235	m.	m.	PROPN
taxlaw-2865	23	236	dodge	dodge	PROPN
taxlaw-2865	23	237	,	,	PUNCT
taxlaw-2865	23	238	redoing	redo	VERB
taxlaw-2865	23	239	the	the	DET
taxlaw-2865	23	240	estate	estate	NOUN
taxlaw-2865	23	241	and	and	CCONJ
taxlaw-2865	23	242	gift	gift	NOUN
taxlaw-2865	23	243	taxes	taxis	NOUN
taxlaw-2865	23	244	along	along	ADP
taxlaw-2865	23	245	easy	easy	ADJ
taxlaw-2865	23	246	-	-	PUNCT
taxlaw-2865	23	247	to	to	ADP
taxlaw-2865	23	248	-	-	PUNCT
taxlaw-2865	23	249	value	value	NOUN
taxlaw-2865	23	250	lines	line	NOUN
taxlaw-2865	23	251	,	,	PUNCT
taxlaw-2865	23	252	43	43	NUM
taxlaw-2865	23	253	tax	tax	NOUN
taxlaw-2865	23	254	l.	l.	PROPN
taxlaw-2865	23	255	rev	rev	PROPN
taxlaw-2865	23	256	.	.	PROPN
taxlaw-2865	23	257	241	241	NUM
taxlaw-2865	23	258	,	,	PUNCT
taxlaw-2865	23	259	244	244	NUM
taxlaw-2865	23	260	(	(	PUNCT
taxlaw-2865	23	261	1988	1988	NUM
taxlaw-2865	23	262	)	)	PUNCT
taxlaw-2865	23	263	(	(	PUNCT
taxlaw-2865	23	264	“	"	PUNCT
taxlaw-2865	23	265	[	[	X
taxlaw-2865	23	266	v]irtually	v]irtually	ADV
taxlaw-2865	23	267	all	all	PRON
taxlaw-2865	23	268	of	of	ADP
taxlaw-2865	23	269	the	the	DET
taxlaw-2865	23	270	transfer	transfer	NOUN
taxlaw-2865	23	271	tax	tax	NOUN
taxlaw-2865	23	272	loopholes	loophole	NOUN
taxlaw-2865	23	273	involve	involve	VERB
taxlaw-2865	23	274	undervaluation	undervaluation	NOUN
taxlaw-2865	23	275	of	of	ADP
taxlaw-2865	23	276	gratuitous	gratuitous	ADJ
taxlaw-2865	23	277	transfers	transfer	NOUN
taxlaw-2865	23	278	with	with	ADP
taxlaw-2865	23	279	the	the	DET
taxlaw-2865	23	280	blessing	blessing	NOUN
taxlaw-2865	23	281	of	of	ADP
taxlaw-2865	23	282	existing	exist	VERB
taxlaw-2865	23	283	law	law	NOUN
taxlaw-2865	23	284	.	.	PUNCT
taxlaw-2865	23	285	”	"	PUNCT
taxlaw-2865	23	286	)	)	PUNCT
taxlaw-2865	23	287	;	;	PUNCT
taxlaw-2865	23	288	mary	mary	PROPN
taxlaw-2865	23	289	louise	louise	PROPN
taxlaw-2865	23	290	fellows	fellows	PROPN
taxlaw-2865	23	291	&	&	CCONJ
taxlaw-2865	23	292	william	william	PROPN
taxlaw-2865	23	293	h.	h.	PROPN
taxlaw-2865	23	294	painter	painter	PROPN
taxlaw-2865	23	295	,	,	PUNCT
taxlaw-2865	23	296	valuing	value	VERB
taxlaw-2865	23	297	close	close	ADJ
taxlaw-2865	23	298	corporations	corporation	NOUN
taxlaw-2865	23	299	for	for	ADP
taxlaw-2865	23	300	federal	federal	ADJ
taxlaw-2865	23	301	wealth	wealth	NOUN
taxlaw-2865	23	302	transfer	transfer	NOUN
taxlaw-2865	23	303	taxes	taxis	NOUN
taxlaw-2865	23	304	:	:	PUNCT
taxlaw-2865	23	305	a	a	DET
taxlaw-2865	23	306	statutory	statutory	ADJ
taxlaw-2865	23	307	solution	solution	NOUN
taxlaw-2865	23	308	to	to	ADP
taxlaw-2865	23	309	the	the	DET
taxlaw-2865	23	310	disappearing	disappear	VERB
taxlaw-2865	23	311	wealth	wealth	NOUN
taxlaw-2865	23	312	syndrome	syndrome	NOUN
taxlaw-2865	23	313	,	,	PUNCT
taxlaw-2865	23	314	30	30	NUM
taxlaw-2865	23	315	stan	stan	PROPN
taxlaw-2865	23	316	.	.	PUNCT
taxlaw-2865	24	1	l.	l.	PROPN
taxlaw-2865	24	2	rev	rev	PROPN
taxlaw-2865	24	3	.	.	PROPN
taxlaw-2865	24	4	895	895	NUM
taxlaw-2865	24	5	(	(	PUNCT
taxlaw-2865	24	6	1978	1978	NUM
taxlaw-2865	24	7	)	)	PUNCT
taxlaw-2865	24	8	(	(	PUNCT
taxlaw-2865	24	9	“	"	PUNCT
taxlaw-2865	24	10	disappearing	disappear	VERB
taxlaw-2865	24	11	wealth	wealth	NOUN
taxlaw-2865	24	12	occurs	occur	VERB
taxlaw-2865	24	13	in	in	ADP
taxlaw-2865	24	14	two	two	NUM
taxlaw-2865	24	15	situations	situation	NOUN
taxlaw-2865	24	16	.	.	PUNCT
taxlaw-2865	25	1	first	first	ADV
taxlaw-2865	25	2	,	,	PUNCT
taxlaw-2865	25	3	if	if	SCONJ
taxlaw-2865	25	4	a	a	DET
taxlaw-2865	25	5	controlling	control	VERB
taxlaw-2865	25	6	shareholder	shareholder	NOUN
taxlaw-2865	25	7	makes	make	VERB
taxlaw-2865	25	8	one	one	NUM
taxlaw-2865	25	9	or	or	CCONJ
taxlaw-2865	25	10	more	more	ADV
taxlaw-2865	25	11	inter	inter	ADJ
taxlaw-2865	25	12	vivos	vivos	ADJ
taxlaw-2865	25	13	gifts	gift	NOUN
taxlaw-2865	25	14	of	of	ADP
taxlaw-2865	25	15	minority	minority	NOUN
taxlaw-2865	25	16	blocks	block	NOUN
taxlaw-2865	25	17	so	so	SCONJ
taxlaw-2865	25	18	that	that	SCONJ
taxlaw-2865	25	19	he	he	PRON
taxlaw-2865	25	20	divests	divest	VERB
taxlaw-2865	25	21	himself	himself	PRON
taxlaw-2865	25	22	of	of	ADP
taxlaw-2865	25	23	control	control	NOUN
taxlaw-2865	25	24	.	.	PUNCT
taxlaw-2865	25	25	.	.	PUNCT
taxlaw-2865	25	26	.	.	PUNCT
taxlaw-2865	25	27	.	.	PUNCT
taxlaw-2865	26	1	[	[	X
taxlaw-2865	26	2	s]econd	s]econd	X
taxlaw-2865	26	3	,	,	PUNCT
taxlaw-2865	26	4	the	the	DET
taxlaw-2865	26	5	value	value	NOUN
taxlaw-2865	26	6	incident	incident	NOUN
taxlaw-2865	26	7	to	to	ADP
taxlaw-2865	26	8	de	de	X
taxlaw-2865	26	9	facto	facto	X
taxlaw-2865	26	10	control	control	NOUN
taxlaw-2865	26	11	over	over	ADP
taxlaw-2865	26	12	a	a	DET
taxlaw-2865	26	13	corporation	corporation	NOUN
taxlaw-2865	26	14	is	be	AUX
taxlaw-2865	26	15	not	not	PART
taxlaw-2865	26	16	subject	subject	ADJ
taxlaw-2865	26	17	to	to	ADP
taxlaw-2865	26	18	the	the	DET
taxlaw-2865	26	19	transfer	transfer	NOUN
taxlaw-2865	26	20	taxes	taxis	NOUN
taxlaw-2865	26	21	.	.	PUNCT
taxlaw-2865	26	22	.	.	PUNCT
taxlaw-2865	26	23	.	.	PUNCT
taxlaw-2865	26	24	.	.	PUNCT
taxlaw-2865	26	25	”	"	PUNCT
taxlaw-2865	26	26	)	)	PUNCT
taxlaw-2865	26	27	.	.	PUNCT
taxlaw-2865	27	1	2	2	NUM
taxlaw-2865	27	2	darien	darien	PROPN
taxlaw-2865	27	3	b.	b.	PROPN
taxlaw-2865	27	4	jacobson	jacobson	PROPN
taxlaw-2865	27	5	,	,	PUNCT
taxlaw-2865	27	6	brian	brian	PROPN
taxlaw-2865	27	7	g.	g.	PROPN
taxlaw-2865	27	8	raub	raub	PROPN
taxlaw-2865	27	9	&	&	CCONJ
taxlaw-2865	27	10	barry	barry	PROPN
taxlaw-2865	27	11	w.	w.	PROPN
taxlaw-2865	27	12	johnson	johnson	PROPN
taxlaw-2865	27	13	,	,	PUNCT
taxlaw-2865	27	14	the	the	DET
taxlaw-2865	27	15	estate	estate	NOUN
taxlaw-2865	27	16	tax	tax	NOUN
taxlaw-2865	27	17	:	:	PUNCT
taxlaw-2865	27	18	ninety	ninety	NUM
taxlaw-2865	27	19	years	year	NOUN
taxlaw-2865	27	20	and	and	CCONJ
taxlaw-2865	27	21	counting	counting	NOUN
taxlaw-2865	27	22	,	,	PUNCT
taxlaw-2865	27	23	i.r.s	i.r.s	NOUN
taxlaw-2865	27	24	.	.	PUNCT
taxlaw-2865	28	1	statistics	statistic	NOUN
taxlaw-2865	28	2	of	of	ADP
taxlaw-2865	28	3	income	income	NOUN
taxlaw-2865	28	4	bulletin	bulletin	NOUN
taxlaw-2865	28	5	,	,	PUNCT
taxlaw-2865	28	6	summer	summer	NOUN
taxlaw-2865	28	7	2007	2007	NUM
taxlaw-2865	28	8	,	,	PUNCT
taxlaw-2865	28	9	at	at	ADP
taxlaw-2865	28	10	122	122	NUM
taxlaw-2865	28	11	.	.	NOUN
taxlaw-2865	28	12	3	3	NUM
taxlaw-2865	28	13	economic	economic	ADJ
taxlaw-2865	28	14	growth	growth	NOUN
taxlaw-2865	28	15	and	and	CCONJ
taxlaw-2865	28	16	tax	tax	NOUN
taxlaw-2865	28	17	relief	relief	NOUN
taxlaw-2865	28	18	reconciliation	reconciliation	NOUN
taxlaw-2865	28	19	act	act	NOUN
taxlaw-2865	28	20	of	of	ADP
taxlaw-2865	28	21	2001	2001	NUM
taxlaw-2865	28	22	,	,	PUNCT
taxlaw-2865	28	23	pub	pub	NOUN
taxlaw-2865	28	24	.	.	PUNCT
taxlaw-2865	29	1	l.	l.	PROPN
taxlaw-2865	29	2	no	no	INTJ
taxlaw-2865	29	3	.	.	PUNCT
taxlaw-2865	30	1	107	107	NUM
taxlaw-2865	30	2	-	-	SYM
taxlaw-2865	30	3	16	16	NUM
taxlaw-2865	30	4	,	,	PUNCT
taxlaw-2865	30	5	115	115	NUM
taxlaw-2865	30	6	stat	stat	NOUN
taxlaw-2865	30	7	.	.	PUNCT
taxlaw-2865	31	1	38	38	NUM
taxlaw-2865	31	2	(	(	PUNCT
taxlaw-2865	31	3	2001	2001	NUM
taxlaw-2865	31	4	)	)	PUNCT
taxlaw-2865	31	5	.	.	PUNCT
taxlaw-2865	32	1	4	4	NUM
taxlaw-2865	32	2	tax	tax	NOUN
taxlaw-2865	32	3	cuts	cut	NOUN
taxlaw-2865	32	4	and	and	CCONJ
taxlaw-2865	32	5	jobs	job	NOUN
taxlaw-2865	32	6	act	act	PROPN
taxlaw-2865	32	7	,	,	PUNCT
taxlaw-2865	32	8	pub	pub	NOUN
taxlaw-2865	32	9	.	.	PUNCT
taxlaw-2865	33	1	l.	l.	PROPN
taxlaw-2865	33	2	no	no	INTJ
taxlaw-2865	33	3	.	.	PROPN
taxlaw-2865	34	1	115	115	NUM
taxlaw-2865	34	2	-	-	SYM
taxlaw-2865	34	3	97	97	NUM
taxlaw-2865	34	4	,	,	PUNCT
taxlaw-2865	34	5	131	131	NUM
taxlaw-2865	34	6	stat	stat	NOUN
taxlaw-2865	34	7	.	.	PUNCT
taxlaw-2865	35	1	2054	2054	NUM
taxlaw-2865	35	2	(	(	PUNCT
taxlaw-2865	35	3	2017	2017	NUM
taxlaw-2865	35	4	)	)	PUNCT
taxlaw-2865	35	5	.	.	PUNCT
taxlaw-2865	36	1	5	5	NUM
taxlaw-2865	37	1	i	i	PRON
taxlaw-2865	37	2	d.	d.	PROPN
taxlaw-2865	37	3	at	at	ADP
taxlaw-2865	37	4	§	§	PROPN
taxlaw-2865	37	5	11061(a	11061(a	NUM
taxlaw-2865	37	6	)	)	PUNCT
taxlaw-2865	37	7	.	.	PUNCT
taxlaw-2865	38	1	in	in	ADP
taxlaw-2865	38	2	2001	2001	NUM
taxlaw-2865	38	3	,	,	PUNCT
taxlaw-2865	38	4	the	the	DET
taxlaw-2865	38	5	federal	federal	ADJ
taxlaw-2865	38	6	estate	estate	NOUN
taxlaw-2865	38	7	tax	tax	NOUN
taxlaw-2865	38	8	exemption	exemption	NOUN
taxlaw-2865	38	9	was	be	AUX
taxlaw-2865	38	10	$	$	SYM
taxlaw-2865	38	11	675,000	675,000	NUM
taxlaw-2865	38	12	;	;	PUNCT
taxlaw-2865	38	13	in	in	ADP
taxlaw-2865	38	14	2018	2018	NUM
taxlaw-2865	38	15	,	,	PUNCT
taxlaw-2865	38	16	this	this	DET
taxlaw-2865	38	17	same	same	ADJ
taxlaw-2865	38	18	dollar	dollar	NOUN
taxlaw-2865	38	19	figure	figure	NOUN
taxlaw-2865	38	20	would	would	AUX
taxlaw-2865	38	21	have	have	VERB
taxlaw-2865	38	22	a	a	DET
taxlaw-2865	38	23	purchasing	purchase	VERB
taxlaw-2865	38	24	power	power	NOUN
taxlaw-2865	38	25	equivalent	equivalent	ADJ
taxlaw-2865	38	26	to	to	ADP
taxlaw-2865	38	27	about	about	ADV
taxlaw-2865	38	28	$	$	SYM
taxlaw-2865	38	29	955,000	955,000	NUM
taxlaw-2865	38	30	.	.	PUNCT
taxlaw-2865	39	1	see	see	VERB
taxlaw-2865	39	2	federal	federal	PROPN
taxlaw-2865	39	3	reserve	reserve	PROPN
taxlaw-2865	39	4	bank	bank	PROPN
taxlaw-2865	39	5	of	of	ADP
taxlaw-2865	39	6	minneapolis	minneapolis	PROPN
taxlaw-2865	39	7	,	,	PUNCT
taxlaw-2865	39	8	consumer	consumer	NOUN
taxlaw-2865	39	9	price	price	NOUN
taxlaw-2865	39	10	index	index	NOUN
taxlaw-2865	39	11	,	,	PUNCT
taxlaw-2865	39	12	1913	1913	NUM
taxlaw-2865	39	13	-	-	SYM
taxlaw-2865	39	14	2018	2018	NUM
taxlaw-2865	39	15	,	,	PUNCT
taxlaw-2865	39	16	https://www.minneapolisfed.org/community/financial-and-economic-education/cpicalculator-information/consumer-price-index-and-inflation-rates-1913	https://www.minneapolisfed.org/community/financial-and-economic-education/cpicalculator-information/consumer-price-index-and-inflation-rates-1913	VERB
taxlaw-2865	40	1	[	[	X
taxlaw-2865	40	2	https://perma.cc/4mhu-4csn	https://perma.cc/4mhu-4csn	X
taxlaw-2865	40	3	]	]	PUNCT
taxlaw-2865	40	4	.	.	PUNCT
taxlaw-2865	41	1	that	that	PRON
taxlaw-2865	41	2	being	be	AUX
taxlaw-2865	41	3	the	the	DET
taxlaw-2865	41	4	case	case	NOUN
taxlaw-2865	41	5	,	,	PUNCT
taxlaw-2865	41	6	under	under	ADP
taxlaw-2865	41	7	inflation	inflation	NOUN
taxlaw-2865	41	8	-	-	PUNCT
taxlaw-2865	41	9	adjusted	adjust	VERB
taxlaw-2865	41	10	dollar	dollar	NOUN
taxlaw-2865	41	11	figures	figure	NOUN
taxlaw-2865	41	12	,	,	PUNCT
taxlaw-2865	41	13	the	the	DET
taxlaw-2865	41	14	increase	increase	NOUN
taxlaw-2865	41	15	in	in	ADP
taxlaw-2865	41	16	the	the	DET
taxlaw-2865	41	17	exemption	exemption	NOUN
taxlaw-2865	41	18	amount	amount	NOUN
taxlaw-2865	41	19	is	be	AUX
taxlaw-2865	41	20	approximately	approximately	ADV
taxlaw-2865	41	21	twelve	twelve	ADJ
taxlaw-2865	41	22	-	-	NUM
taxlaw-2865	41	23	fold	fold	ADJ
taxlaw-2865	41	24	.	.	PUNCT
taxlaw-2865	42	1	6	6	NUM
taxlaw-2865	42	2	i.r.c	i.r.c	NOUN
taxlaw-2865	42	3	.	.	PUNCT
taxlaw-2865	43	1	§	§	PROPN
taxlaw-2865	43	2	2001(c	2001(c	PROPN
taxlaw-2865	43	3	)	)	PUNCT
taxlaw-2865	43	4	.	.	PUNCT
taxlaw-2865	44	1	7	7	NUM
taxlaw-2865	44	2	see	see	VERB
taxlaw-2865	44	3	,	,	PUNCT
taxlaw-2865	44	4	e.g.	e.g.	ADV
taxlaw-2865	44	5	,	,	PUNCT
taxlaw-2865	44	6	ashlea	ashlea	ADV
taxlaw-2865	44	7	ebeling	ebele	VERB
taxlaw-2865	44	8	,	,	PUNCT
taxlaw-2865	44	9	where	where	SCONJ
taxlaw-2865	44	10	not	not	PART
taxlaw-2865	44	11	to	to	PART
taxlaw-2865	44	12	die	die	VERB
taxlaw-2865	44	13	in	in	ADP
taxlaw-2865	44	14	2018	2018	NUM
taxlaw-2865	44	15	,	,	PUNCT
taxlaw-2865	44	16	forbes	forbes	PROPN
taxlaw-2865	44	17	(	(	PUNCT
taxlaw-2865	44	18	dec	dec	PROPN
taxlaw-2865	44	19	.	.	PROPN
taxlaw-2865	44	20	21	21	NUM
taxlaw-2865	44	21	,	,	PUNCT
taxlaw-2865	44	22	2017	2017	NUM
taxlaw-2865	44	23	,	,	PUNCT
taxlaw-2865	44	24	3:00	3:00	NUM
taxlaw-2865	44	25	pm	pm	NOUN
taxlaw-2865	44	26	)	)	PUNCT
taxlaw-2865	44	27	https://www.forbes.com/sites/ashleaebeling/2017/12/21/where-not-to-die-in-2018/#16c43bd85b1b	https://www.forbes.com/sites/ashleaebeling/2017/12/21/where-not-to-die-in-2018/#16c43bd85b1b	NOUN
taxlaw-2865	45	1	[	[	X
taxlaw-2865	45	2	https://perma.cc/n8fv-yzpl	https://perma.cc/n8fv-yzpl	NOUN
taxlaw-2865	45	3	]	]	PUNCT
taxlaw-2865	45	4	.	.	PUNCT
taxlaw-2865	46	1	see	see	VERB
taxlaw-2865	46	2	generally	generally	ADV
taxlaw-2865	46	3	jeffrey	jeffrey	PROPN
taxlaw-2865	46	4	a.	a.	PROPN
taxlaw-2865	46	5	cooper	cooper	PROPN
taxlaw-2865	46	6	,	,	PUNCT
taxlaw-2865	46	7	interstate	interstate	ADJ
taxlaw-2865	46	8	competition	competition	NOUN
taxlaw-2865	46	9	and	and	CCONJ
taxlaw-2865	46	10	state	state	NOUN
taxlaw-2865	46	11	death	death	NOUN
taxlaw-2865	46	12	taxes	taxis	NOUN
taxlaw-2865	46	13	:	:	PUNCT
taxlaw-2865	46	14	a	a	DET
taxlaw-2865	46	15	modern	modern	ADJ
taxlaw-2865	46	16	crisis	crisis	NOUN
taxlaw-2865	46	17	in	in	ADP
taxlaw-2865	46	18	historical	historical	ADJ
taxlaw-2865	46	19	perspective	perspective	NOUN
taxlaw-2865	46	20	,	,	PUNCT
taxlaw-2865	46	21	33	33	NUM
taxlaw-2865	46	22	pepp	pepp	PROPN
taxlaw-2865	46	23	.	.	PUNCT
taxlaw-2865	46	24	l.	l.	PROPN
taxlaw-2865	46	25	rev	rev	PROPN
taxlaw-2865	46	26	.	.	PROPN
taxlaw-2865	46	27	835	835	NUM
taxlaw-2865	46	28	,	,	PUNCT
taxlaw-2865	46	29	881	881	NUM
taxlaw-2865	46	30	(	(	PUNCT
taxlaw-2865	46	31	2006	2006	NUM
taxlaw-2865	46	32	)	)	PUNCT
taxlaw-2865	46	33	;	;	PUNCT
taxlaw-2865	47	1	jeffrey	jeffrey	PROPN
taxlaw-2865	47	2	a.	a.	PROPN
taxlaw-2865	47	3	cooper	cooper	PROPN
taxlaw-2865	47	4	,	,	PUNCT
taxlaw-2865	47	5	john	john	PROPN
taxlaw-2865	47	6	r.	r.	PROPN
taxlaw-2865	47	7	ivimey	ivimey	PROPN
taxlaw-2865	47	8	&	&	CCONJ
taxlaw-2865	47	9	donna	donna	PROPN
taxlaw-2865	47	10	d.	d.	PROPN
taxlaw-2865	47	11	vincenti	vincenti	PROPN
taxlaw-2865	47	12	,	,	PUNCT
taxlaw-2865	47	13	state	state	NOUN
taxlaw-2865	47	14	taxes	taxis	NOUN
taxlaw-2865	47	15	after	after	ADP
taxlaw-2865	47	16	egtrra	egtrra	NOUN
taxlaw-2865	47	17	:	:	PUNCT
taxlaw-2865	47	18	a	a	DET
taxlaw-2865	47	19	long	long	ADJ
taxlaw-2865	47	20	day	day	NOUN
taxlaw-2865	47	21	’s	’s	PART
taxlaw-2865	47	22	journey	journey	NOUN
taxlaw-2865	47	23	,	,	PUNCT
taxlaw-2865	47	24	17	17	NUM
taxlaw-2865	47	25	quinnipiac	quinnipiac	PROPN
taxlaw-2865	47	26	prob	prob	PROPN
taxlaw-2865	47	27	.	.	PUNCT
taxlaw-2865	48	1	l.j	l.j	PROPN
taxlaw-2865	48	2	.	.	PROPN
taxlaw-2865	48	3	90	90	NUM
taxlaw-2865	48	4	,	,	PUNCT
taxlaw-2865	48	5	92	92	NUM
taxlaw-2865	48	6	(	(	PUNCT
taxlaw-2865	48	7	2003	2003	NUM
taxlaw-2865	48	8	)	)	PUNCT
taxlaw-2865	48	9	(	(	PUNCT
taxlaw-2865	48	10	“	"	PUNCT
taxlaw-2865	48	11	in	in	ADP
taxlaw-2865	48	12	an	an	DET
taxlaw-2865	48	13	effort	effort	NOUN
taxlaw-2865	48	14	to	to	PART
taxlaw-2865	48	15	reduce	reduce	VERB
taxlaw-2865	48	16	the	the	DET
taxlaw-2865	48	17	fiscal	fiscal	ADJ
taxlaw-2865	48	18	impact	impact	NOUN
taxlaw-2865	48	19	of	of	ADP
taxlaw-2865	48	20	federal	federal	ADJ
taxlaw-2865	48	21	tax	tax	NOUN
taxlaw-2865	48	22	cuts	cut	NOUN
taxlaw-2865	48	23	,	,	PUNCT
taxlaw-2865	48	24	the	the	DET
taxlaw-2865	48	25	federal	federal	ADJ
taxlaw-2865	48	26	government	government	NOUN
taxlaw-2865	48	27	effectively	effectively	ADV
taxlaw-2865	48	28	repealed	repeal	VERB
taxlaw-2865	48	29	the	the	DET
taxlaw-2865	48	30	entire	entire	ADJ
taxlaw-2865	48	31	death	death	NOUN
taxlaw-2865	48	32	tax	tax	NOUN
taxlaw-2865	48	33	system	system	NOUN
taxlaw-2865	48	34	of	of	ADP
taxlaw-2865	48	35	over	over	ADP
taxlaw-2865	48	36	30	30	NUM
taxlaw-2865	48	37	states	state	NOUN
taxlaw-2865	48	38	.	.	PUNCT
taxlaw-2865	49	1	ending	end	VERB
taxlaw-2865	49	2	nearly	nearly	ADV
taxlaw-2865	49	3	80	80	NUM
taxlaw-2865	49	4	years	year	NOUN
taxlaw-2865	49	5	of	of	ADP
taxlaw-2865	49	6	revenue	revenue	NOUN
taxlaw-2865	49	7	sharing	sharing	NOUN
taxlaw-2865	49	8	,	,	PUNCT
taxlaw-2865	49	9	congress	congress	PROPN
taxlaw-2865	49	10	and	and	CCONJ
taxlaw-2865	49	11	the	the	DET
taxlaw-2865	49	12	president	president	NOUN
taxlaw-2865	49	13	effectively	effectively	ADV
taxlaw-2865	49	14	told	tell	VERB
taxlaw-2865	49	15	the	the	DET
taxlaw-2865	49	16	states	state	NOUN
taxlaw-2865	49	17	to	to	PART
taxlaw-2865	49	18	fend	fend	VERB
taxlaw-2865	49	19	for	for	ADP
taxlaw-2865	49	20	themselves	themselves	PRON
taxlaw-2865	49	21	on	on	ADP
taxlaw-2865	49	22	the	the	DET
taxlaw-2865	49	23	issue	issue	NOUN
taxlaw-2865	49	24	of	of	ADP
taxlaw-2865	49	25	estate	estate	NOUN
taxlaw-2865	49	26	taxation	taxation	NOUN
taxlaw-2865	49	27	,	,	PUNCT
taxlaw-2865	49	28	and	and	CCONJ
taxlaw-2865	49	29	fend	fend	VERB
taxlaw-2865	49	30	for	for	ADP
taxlaw-2865	49	31	themselves	themselves	PRON
taxlaw-2865	49	32	they	they	PRON
taxlaw-2865	49	33	have	have	VERB
taxlaw-2865	49	34	[	[	PUNCT
taxlaw-2865	49	35	by	by	ADP
taxlaw-2865	49	36	eliminating	eliminate	VERB
taxlaw-2865	49	37	their	their	PRON
taxlaw-2865	49	38	estate	estate	NOUN
taxlaw-2865	49	39	taxes	taxis	NOUN
taxlaw-2865	49	40	]	]	PUNCT
taxlaw-2865	49	41	.	.	PUNCT
taxlaw-2865	49	42	”	"	PUNCT
taxlaw-2865	49	43	)	)	PUNCT
taxlaw-2865	49	44	.	.	PUNCT
taxlaw-2865	50	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0102901249&pubnum=1247&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_1247_254&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1247_254	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0102901249&pubnum=1247&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_1247_254&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1247_254	PROPN
taxlaw-2865	50	2	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0102901249&pubnum=1247&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_1247_254&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1247_254	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0102901249&pubnum=1247&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_1247_254&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1247_254	PROPN
taxlaw-2865	50	3	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306383483&pubnum=1239&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306383483&pubnum=1239&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2865	50	4	)	)	PUNCT
taxlaw-2865	50	5	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306383483&pubnum=1239&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306383483&pubnum=1239&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2865	50	6	)	)	PUNCT
taxlaw-2865	50	7	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306383483&pubnum=1239&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306383483&pubnum=1239&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	50	8	)	)	PUNCT
taxlaw-2865	50	9	52	52	NUM
taxlaw-2865	51	1	[	[	X
taxlaw-2865	51	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	51	3	columbia	columbia	PROPN
taxlaw-2865	51	4	journal	journal	PROPN
taxlaw-2865	51	5	of	of	ADP
taxlaw-2865	51	6	tax	tax	NOUN
taxlaw-2865	51	7	law	law	NOUN
taxlaw-2865	51	8	decedent	decedent	NOUN
taxlaw-2865	51	9	taxpayers	taxpayer	NOUN
taxlaw-2865	51	10	(	(	PUNCT
taxlaw-2865	51	11	or	or	CCONJ
taxlaw-2865	51	12	one	one	NUM
taxlaw-2865	51	13	in	in	ADP
taxlaw-2865	51	14	every	every	DET
taxlaw-2865	51	15	10,000	10,000	NUM
taxlaw-2865	51	16	decedents).8	decedents).8	NOUN
taxlaw-2865	51	17	the	the	DET
taxlaw-2865	51	18	foregoing	forego	VERB
taxlaw-2865	51	19	transfer	transfer	NOUN
taxlaw-2865	51	20	tax	tax	NOUN
taxlaw-2865	51	21	reforms	reform	NOUN
taxlaw-2865	51	22	have	have	AUX
taxlaw-2865	51	23	been	be	AUX
taxlaw-2865	51	24	a	a	DET
taxlaw-2865	51	25	true	true	ADJ
taxlaw-2865	51	26	valuation	valuation	NOUN
taxlaw-2865	51	27	game	game	NOUN
taxlaw-2865	51	28	-	-	PUNCT
taxlaw-2865	51	29	changer	changer	NOUN
taxlaw-2865	51	30	.	.	PUNCT
taxlaw-2865	52	1	because	because	SCONJ
taxlaw-2865	52	2	in	in	ADP
taxlaw-2865	52	3	most	most	ADJ
taxlaw-2865	52	4	instances	instance	NOUN
taxlaw-2865	52	5	the	the	DET
taxlaw-2865	52	6	internal	internal	ADJ
taxlaw-2865	52	7	revenue	revenue	NOUN
taxlaw-2865	52	8	code	code	NOUN
taxlaw-2865	52	9	(	(	PUNCT
taxlaw-2865	52	10	“	"	PUNCT
taxlaw-2865	52	11	code	code	NOUN
taxlaw-2865	52	12	”	"	PUNCT
taxlaw-2865	52	13	)	)	PUNCT
taxlaw-2865	52	14	no	no	ADV
taxlaw-2865	52	15	longer	long	ADV
taxlaw-2865	52	16	imposes	impose	VERB
taxlaw-2865	52	17	an	an	DET
taxlaw-2865	52	18	estate	estate	NOUN
taxlaw-2865	52	19	tax	tax	NOUN
taxlaw-2865	52	20	,	,	PUNCT
taxlaw-2865	52	21	the	the	DET
taxlaw-2865	52	22	incentive	incentive	NOUN
taxlaw-2865	52	23	to	to	PART
taxlaw-2865	52	24	minimize	minimize	VERB
taxlaw-2865	52	25	estate	estate	NOUN
taxlaw-2865	52	26	asset	asset	NOUN
taxlaw-2865	52	27	values	value	NOUN
taxlaw-2865	52	28	no	no	ADV
taxlaw-2865	52	29	longer	long	ADV
taxlaw-2865	52	30	exists	exist	VERB
taxlaw-2865	52	31	.	.	PUNCT
taxlaw-2865	53	1	due	due	ADP
taxlaw-2865	53	2	to	to	ADP
taxlaw-2865	53	3	the	the	DET
taxlaw-2865	53	4	basis	basis	NOUN
taxlaw-2865	53	5	equal	equal	ADJ
taxlaw-2865	53	6	to	to	ADP
taxlaw-2865	53	7	fair	fair	ADJ
taxlaw-2865	53	8	market	market	NOUN
taxlaw-2865	53	9	value	value	NOUN
taxlaw-2865	53	10	rule	rule	NOUN
taxlaw-2865	53	11	applicable	applicable	ADJ
taxlaw-2865	53	12	at	at	ADP
taxlaw-2865	53	13	death,9	death,9	NOUN
taxlaw-2865	53	14	it	it	PRON
taxlaw-2865	53	15	is	be	AUX
taxlaw-2865	53	16	now	now	ADV
taxlaw-2865	53	17	common	common	ADJ
taxlaw-2865	53	18	to	to	PART
taxlaw-2865	53	19	maximize	maximize	VERB
taxlaw-2865	53	20	asset	asset	NOUN
taxlaw-2865	53	21	values	value	NOUN
taxlaw-2865	53	22	to	to	PART
taxlaw-2865	53	23	defeat	defeat	VERB
taxlaw-2865	53	24	or	or	CCONJ
taxlaw-2865	53	25	lighten	lighten	VERB
taxlaw-2865	53	26	capital	capital	NOUN
taxlaw-2865	53	27	gain	gain	NOUN
taxlaw-2865	53	28	tax	tax	NOUN
taxlaw-2865	53	29	burdens.10	burdens.10	ADV
taxlaw-2865	53	30	put	put	VERB
taxlaw-2865	53	31	somewhat	somewhat	ADV
taxlaw-2865	53	32	differently	differently	ADV
taxlaw-2865	53	33	,	,	PUNCT
taxlaw-2865	53	34	executors	executor	NOUN
taxlaw-2865	53	35	,	,	PUNCT
taxlaw-2865	53	36	personal	personal	ADJ
taxlaw-2865	53	37	representatives	representative	NOUN
taxlaw-2865	53	38	,	,	PUNCT
taxlaw-2865	53	39	and	and	CCONJ
taxlaw-2865	53	40	administrators	administrator	NOUN
taxlaw-2865	53	41	are	be	AUX
taxlaw-2865	53	42	apt	apt	ADJ
taxlaw-2865	53	43	to	to	PART
taxlaw-2865	53	44	use	use	VERB
taxlaw-2865	53	45	the	the	DET
taxlaw-2865	53	46	highest	high	ADJ
taxlaw-2865	53	47	justifiable	justifiable	ADJ
taxlaw-2865	53	48	date	date	NOUN
taxlaw-2865	53	49	of	of	ADP
taxlaw-2865	53	50	death	death	NOUN
taxlaw-2865	53	51	asset	asset	NOUN
taxlaw-2865	53	52	values	value	NOUN
taxlaw-2865	53	53	in	in	ADP
taxlaw-2865	53	54	order	order	NOUN
taxlaw-2865	53	55	to	to	PART
taxlaw-2865	53	56	minimize	minimize	VERB
taxlaw-2865	53	57	or	or	CCONJ
taxlaw-2865	53	58	eliminate	eliminate	VERB
taxlaw-2865	53	59	the	the	DET
taxlaw-2865	53	60	future	future	ADJ
taxlaw-2865	53	61	income	income	NOUN
taxlaw-2865	53	62	tax	tax	NOUN
taxlaw-2865	53	63	burdens	burden	NOUN
taxlaw-2865	53	64	of	of	ADP
taxlaw-2865	53	65	a	a	DET
taxlaw-2865	53	66	decedent	decedent	NOUN
taxlaw-2865	53	67	’s	’s	PART
taxlaw-2865	53	68	heirs.11	heirs.11	NOUN
taxlaw-2865	53	69	furthermore	furthermore	ADV
taxlaw-2865	53	70	,	,	PUNCT
taxlaw-2865	53	71	except	except	SCONJ
taxlaw-2865	53	72	in	in	ADP
taxlaw-2865	53	73	extreme	extreme	ADJ
taxlaw-2865	53	74	cases	case	NOUN
taxlaw-2865	53	75	,	,	PUNCT
taxlaw-2865	53	76	this	this	DET
taxlaw-2865	53	77	new	new	ADJ
taxlaw-2865	53	78	tactic	tactic	NOUN
taxlaw-2865	53	79	of	of	ADP
taxlaw-2865	53	80	augmenting	augment	VERB
taxlaw-2865	53	81	a	a	DET
taxlaw-2865	53	82	decedent	decedent	NOUN
taxlaw-2865	53	83	’s	’s	PART
taxlaw-2865	53	84	tax	tax	NOUN
taxlaw-2865	53	85	basis	basis	NOUN
taxlaw-2865	53	86	in	in	ADP
taxlaw-2865	53	87	the	the	DET
taxlaw-2865	53	88	assets	asset	NOUN
taxlaw-2865	53	89	owned	own	VERB
taxlaw-2865	53	90	at	at	ADP
taxlaw-2865	53	91	death	death	NOUN
taxlaw-2865	53	92	will	will	AUX
taxlaw-2865	53	93	likely	likely	ADV
taxlaw-2865	53	94	be	be	AUX
taxlaw-2865	53	95	accomplished	accomplish	VERB
taxlaw-2865	53	96	without	without	ADP
taxlaw-2865	53	97	significant	significant	ADJ
taxlaw-2865	53	98	interference	interference	NOUN
taxlaw-2865	53	99	from	from	ADP
taxlaw-2865	53	100	the	the	DET
taxlaw-2865	53	101	i.r.s	i.r.	NOUN
taxlaw-2865	53	102	.	.	PROPN
taxlaw-2865	53	103	,	,	PUNCT
taxlaw-2865	53	104	which	which	PRON
taxlaw-2865	53	105	lacks	lack	VERB
taxlaw-2865	53	106	the	the	DET
taxlaw-2865	53	107	resources	resource	NOUN
taxlaw-2865	53	108	to	to	PART
taxlaw-2865	53	109	monitor	monitor	VERB
taxlaw-2865	53	110	inflated	inflated	ADJ
taxlaw-2865	53	111	valuation	valuation	NOUN
taxlaw-2865	53	112	determinations.12	determinations.12	NOUN
taxlaw-2865	53	113	this	this	DET
taxlaw-2865	53	114	analysis	analysis	NOUN
taxlaw-2865	53	115	tracks	track	VERB
taxlaw-2865	53	116	how	how	SCONJ
taxlaw-2865	53	117	congressional	congressional	ADJ
taxlaw-2865	53	118	actions	action	NOUN
taxlaw-2865	53	119	have	have	AUX
taxlaw-2865	53	120	unraveled	unravel	VERB
taxlaw-2865	53	121	the	the	DET
taxlaw-2865	53	122	dynamic	dynamic	NOUN
taxlaw-2865	53	123	between	between	ADP
taxlaw-2865	53	124	the	the	DET
taxlaw-2865	53	125	transfer	transfer	NOUN
taxlaw-2865	53	126	and	and	CCONJ
taxlaw-2865	53	127	income	income	NOUN
taxlaw-2865	53	128	tax	tax	NOUN
taxlaw-2865	53	129	systems	system	NOUN
taxlaw-2865	53	130	that	that	PRON
taxlaw-2865	53	131	historically	historically	ADV
taxlaw-2865	53	132	kept	keep	VERB
taxlaw-2865	53	133	the	the	DET
taxlaw-2865	53	134	date	date	NOUN
taxlaw-2865	53	135	of	of	ADP
taxlaw-2865	53	136	death	death	NOUN
taxlaw-2865	53	137	valuation	valuation	NOUN
taxlaw-2865	53	138	process	process	NOUN
taxlaw-2865	53	139	in	in	ADP
taxlaw-2865	53	140	check	check	NOUN
taxlaw-2865	53	141	.	.	PUNCT
taxlaw-2865	54	1	section	section	NOUN
taxlaw-2865	54	2	ii	ii	PROPN
taxlaw-2865	54	3	overviews	overview	NOUN
taxlaw-2865	54	4	the	the	DET
taxlaw-2865	54	5	prior	prior	ADJ
taxlaw-2865	54	6	tax	tax	NOUN
taxlaw-2865	54	7	paradigm	paradigm	NOUN
taxlaw-2865	54	8	and	and	CCONJ
taxlaw-2865	54	9	how	how	SCONJ
taxlaw-2865	54	10	taxpayers	taxpayer	NOUN
taxlaw-2865	54	11	then	then	ADV
taxlaw-2865	54	12	conducted	conduct	VERB
taxlaw-2865	54	13	their	their	PRON
taxlaw-2865	54	14	testamentary	testamentary	ADJ
taxlaw-2865	54	15	affairs	affair	NOUN
taxlaw-2865	54	16	.	.	PUNCT
taxlaw-2865	55	1	section	section	NOUN
taxlaw-2865	55	2	iii	iii	PROPN
taxlaw-2865	55	3	describes	describe	VERB
taxlaw-2865	55	4	the	the	DET
taxlaw-2865	55	5	new	new	ADJ
taxlaw-2865	55	6	tax	tax	NOUN
taxlaw-2865	55	7	paradigm	paradigm	NOUN
taxlaw-2865	55	8	and	and	CCONJ
taxlaw-2865	55	9	taxpayers	taxpayer	NOUN
taxlaw-2865	55	10	’	'	PUNCT
taxlaw-2865	55	11	and	and	CCONJ
taxlaw-2865	55	12	the	the	DET
taxlaw-2865	55	13	estate	estate	NOUN
taxlaw-2865	55	14	planning	planning	NOUN
taxlaw-2865	55	15	bar	bar	NOUN
taxlaw-2865	55	16	’s	’s	PART
taxlaw-2865	55	17	predominant	predominant	ADJ
taxlaw-2865	55	18	concerns	concern	NOUN
taxlaw-2865	55	19	.	.	PUNCT
taxlaw-2865	56	1	next	next	ADV
taxlaw-2865	56	2	,	,	PUNCT
taxlaw-2865	56	3	section	section	NOUN
taxlaw-2865	56	4	iv	iv	NUM
taxlaw-2865	56	5	summarizes	summarize	NOUN
taxlaw-2865	56	6	taxpayers	taxpayer	NOUN
taxlaw-2865	56	7	’	'	PUNCT
taxlaw-2865	56	8	newly	newly	ADV
taxlaw-2865	56	9	-	-	PUNCT
taxlaw-2865	56	10	minted	mint	VERB
taxlaw-2865	56	11	tax	tax	NOUN
taxlaw-2865	56	12	-	-	PUNCT
taxlaw-2865	56	13	minimization	minimization	NOUN
taxlaw-2865	56	14	strategies	strategy	NOUN
taxlaw-2865	56	15	and	and	CCONJ
taxlaw-2865	56	16	what	what	PRON
taxlaw-2865	56	17	,	,	PUNCT
taxlaw-2865	56	18	if	if	SCONJ
taxlaw-2865	56	19	anything	anything	PRON
taxlaw-2865	56	20	,	,	PUNCT
taxlaw-2865	56	21	the	the	DET
taxlaw-2865	56	22	i.r.s	i.r.s	NOUN
taxlaw-2865	56	23	.	.	PUNCT
taxlaw-2865	57	1	and	and	CCONJ
taxlaw-2865	57	2	congress	congress	PROPN
taxlaw-2865	57	3	can	can	AUX
taxlaw-2865	57	4	do	do	VERB
taxlaw-2865	57	5	to	to	PART
taxlaw-2865	57	6	combat	combat	VERB
taxlaw-2865	57	7	these	these	DET
taxlaw-2865	57	8	ploys	ploy	NOUN
taxlaw-2865	57	9	.	.	PUNCT
taxlaw-2865	58	1	finally	finally	ADV
taxlaw-2865	58	2	,	,	PUNCT
taxlaw-2865	58	3	section	section	NOUN
taxlaw-2865	58	4	v	v	NOUN
taxlaw-2865	58	5	concludes	conclude	VERB
taxlaw-2865	58	6	.	.	PUNCT
taxlaw-2865	59	1	ii	ii	X
taxlaw-2865	59	2	.	.	PUNCT
taxlaw-2865	60	1	the	the	DET
taxlaw-2865	60	2	prior	prior	ADJ
taxlaw-2865	60	3	tax	tax	NOUN
taxlaw-2865	60	4	paradigm	paradigm	NOUN
taxlaw-2865	60	5	over	over	ADP
taxlaw-2865	60	6	the	the	DET
taxlaw-2865	60	7	course	course	NOUN
taxlaw-2865	60	8	of	of	ADP
taxlaw-2865	60	9	the	the	DET
taxlaw-2865	60	10	past	past	ADJ
taxlaw-2865	60	11	century	century	NOUN
taxlaw-2865	60	12	,	,	PUNCT
taxlaw-2865	60	13	the	the	DET
taxlaw-2865	60	14	income	income	NOUN
taxlaw-2865	60	15	tax	tax	NOUN
taxlaw-2865	60	16	and	and	CCONJ
taxlaw-2865	60	17	transfer	transfer	VERB
taxlaw-2865	60	18	tax	tax	NOUN
taxlaw-2865	60	19	regimes	regime	NOUN
taxlaw-2865	60	20	have	have	AUX
taxlaw-2865	60	21	coexisted	coexist	VERB
taxlaw-2865	60	22	.	.	PUNCT
taxlaw-2865	61	1	8	8	NUM
taxlaw-2865	61	2	sasha	sasha	PROPN
taxlaw-2865	61	3	a.	a.	PROPN
taxlaw-2865	61	4	klein	klein	PROPN
taxlaw-2865	61	5	&	&	CCONJ
taxlaw-2865	61	6	mark	mark	PROPN
taxlaw-2865	61	7	r.	r.	PROPN
taxlaw-2865	61	8	parthemer	parthemer	PROPN
taxlaw-2865	61	9	,	,	PUNCT
taxlaw-2865	61	10	the	the	DET
taxlaw-2865	61	11	new	new	ADJ
taxlaw-2865	61	12	tax	tax	NOUN
taxlaw-2865	61	13	law	law	NOUN
taxlaw-2865	61	14	:	:	PUNCT
taxlaw-2865	61	15	it	it	PRON
taxlaw-2865	61	16	’s	’	VERB
taxlaw-2865	61	17	déjà	déjà	X
taxlaw-2865	61	18	vu	vu	X
taxlaw-2865	61	19	all	all	ADV
taxlaw-2865	61	20	over	over	ADV
taxlaw-2865	61	21	again	again	ADV
taxlaw-2865	61	22	,	,	PUNCT
taxlaw-2865	61	23	32	32	NUM
taxlaw-2865	61	24	prob	prob	NOUN
taxlaw-2865	61	25	.	.	PUNCT
taxlaw-2865	62	1	prop	prop	PROPN
taxlaw-2865	62	2	.	.	PUNCT
taxlaw-2865	63	1	40	40	NUM
taxlaw-2865	63	2	,	,	PUNCT
taxlaw-2865	63	3	43	43	NUM
taxlaw-2865	63	4	(	(	PUNCT
taxlaw-2865	63	5	2018	2018	NUM
taxlaw-2865	63	6	)	)	PUNCT
taxlaw-2865	63	7	(	(	PUNCT
taxlaw-2865	63	8	“	"	PUNCT
taxlaw-2865	63	9	[	[	X
taxlaw-2865	63	10	raising	raise	VERB
taxlaw-2865	63	11	the	the	DET
taxlaw-2865	63	12	basic	basic	ADJ
taxlaw-2865	63	13	transfer	transfer	NOUN
taxlaw-2865	63	14	tax	tax	NOUN
taxlaw-2865	63	15	exclusion	exclusion	NOUN
taxlaw-2865	63	16	amount	amount	NOUN
taxlaw-2865	63	17	from	from	ADP
taxlaw-2865	63	18	$	$	SYM
taxlaw-2865	63	19	5	5	NUM
taxlaw-2865	63	20	million	million	NUM
taxlaw-2865	63	21	to	to	PART
taxlaw-2865	63	22	$	$	SYM
taxlaw-2865	63	23	10	10	NUM
taxlaw-2865	63	24	million	million	NUM
taxlaw-2865	63	25	]	]	PUNCT
taxlaw-2865	63	26	will	will	AUX
taxlaw-2865	63	27	result	result	VERB
taxlaw-2865	63	28	in	in	ADP
taxlaw-2865	63	29	a	a	DET
taxlaw-2865	63	30	substantial	substantial	ADJ
taxlaw-2865	63	31	further	further	ADJ
taxlaw-2865	63	32	reduction	reduction	NOUN
taxlaw-2865	63	33	in	in	ADP
taxlaw-2865	63	34	taxable	taxable	ADJ
taxlaw-2865	63	35	estates	estate	NOUN
taxlaw-2865	63	36	,	,	PUNCT
taxlaw-2865	63	37	estimated	estimate	VERB
taxlaw-2865	63	38	to	to	PART
taxlaw-2865	63	39	decline	decline	VERB
taxlaw-2865	63	40	from	from	ADP
taxlaw-2865	63	41	.02	.02	NUM
taxlaw-2865	63	42	%	%	NOUN
taxlaw-2865	63	43	to	to	PART
taxlaw-2865	63	44	.01	.01	NUM
taxlaw-2865	63	45	%	%	NOUN
taxlaw-2865	63	46	of	of	ADP
taxlaw-2865	63	47	taxpayers	taxpayer	NOUN
taxlaw-2865	63	48	(	(	PUNCT
taxlaw-2865	63	49	or	or	CCONJ
taxlaw-2865	63	50	one	one	NUM
taxlaw-2865	63	51	in	in	ADP
taxlaw-2865	63	52	every	every	DET
taxlaw-2865	63	53	10,000	10,000	NUM
taxlaw-2865	63	54	decedents	decedent	NOUN
taxlaw-2865	63	55	)	)	PUNCT
taxlaw-2865	63	56	.	.	PUNCT
taxlaw-2865	63	57	”	"	PUNCT
taxlaw-2865	63	58	)	)	PUNCT
taxlaw-2865	63	59	.	.	PUNCT
taxlaw-2865	64	1	for	for	ADP
taxlaw-2865	64	2	a	a	DET
taxlaw-2865	64	3	small	small	ADJ
taxlaw-2865	64	4	number	number	NOUN
taxlaw-2865	64	5	of	of	ADP
taxlaw-2865	64	6	decedents	decedent	NOUN
taxlaw-2865	64	7	,	,	PUNCT
taxlaw-2865	64	8	the	the	DET
taxlaw-2865	64	9	transfer	transfer	NOUN
taxlaw-2865	64	10	-	-	PUNCT
taxlaw-2865	64	11	tax	tax	NOUN
taxlaw-2865	64	12	system	system	NOUN
taxlaw-2865	64	13	thus	thus	ADV
taxlaw-2865	64	14	continues	continue	VERB
taxlaw-2865	64	15	to	to	PART
taxlaw-2865	64	16	apply	apply	VERB
taxlaw-2865	64	17	,	,	PUNCT
taxlaw-2865	64	18	and	and	CCONJ
taxlaw-2865	64	19	the	the	DET
taxlaw-2865	64	20	old	old	ADJ
taxlaw-2865	64	21	choice	choice	NOUN
taxlaw-2865	64	22	between	between	ADP
taxlaw-2865	64	23	reducing	reduce	VERB
taxlaw-2865	64	24	the	the	DET
taxlaw-2865	64	25	estate	estate	NOUN
taxlaw-2865	64	26	tax	tax	NOUN
taxlaw-2865	64	27	at	at	ADP
taxlaw-2865	64	28	the	the	DET
taxlaw-2865	64	29	cost	cost	NOUN
taxlaw-2865	64	30	of	of	ADP
taxlaw-2865	64	31	increasing	increase	VERB
taxlaw-2865	64	32	the	the	DET
taxlaw-2865	64	33	capital	capital	NOUN
taxlaw-2865	64	34	gains	gain	NOUN
taxlaw-2865	64	35	taxes	taxis	NOUN
taxlaw-2865	64	36	faced	face	VERB
taxlaw-2865	64	37	by	by	ADP
taxlaw-2865	64	38	heirs	heir	NOUN
taxlaw-2865	64	39	will	will	AUX
taxlaw-2865	64	40	operate	operate	VERB
taxlaw-2865	64	41	in	in	ADP
taxlaw-2865	64	42	much	much	ADV
taxlaw-2865	64	43	the	the	DET
taxlaw-2865	64	44	same	same	ADJ
taxlaw-2865	64	45	way	way	NOUN
taxlaw-2865	64	46	as	as	SCONJ
taxlaw-2865	64	47	it	it	PRON
taxlaw-2865	64	48	always	always	ADV
taxlaw-2865	64	49	has	have	VERB
taxlaw-2865	64	50	.	.	PUNCT
taxlaw-2865	65	1	admittedly	admittedly	ADV
taxlaw-2865	65	2	,	,	PUNCT
taxlaw-2865	65	3	this	this	DET
taxlaw-2865	65	4	small	small	ADJ
taxlaw-2865	65	5	number	number	NOUN
taxlaw-2865	65	6	of	of	ADP
taxlaw-2865	65	7	decedents	decedent	NOUN
taxlaw-2865	65	8	holds	hold	VERB
taxlaw-2865	65	9	considerable	considerable	ADJ
taxlaw-2865	65	10	wealth	wealth	NOUN
taxlaw-2865	65	11	.	.	PUNCT
taxlaw-2865	66	1	for	for	ADP
taxlaw-2865	66	2	the	the	DET
taxlaw-2865	66	3	most	most	ADV
taxlaw-2865	66	4	recent	recent	ADJ
taxlaw-2865	66	5	year	year	NOUN
taxlaw-2865	66	6	for	for	ADP
taxlaw-2865	66	7	which	which	PRON
taxlaw-2865	66	8	data	datum	NOUN
taxlaw-2865	66	9	are	be	AUX
taxlaw-2865	66	10	available	available	ADJ
taxlaw-2865	66	11	(	(	PUNCT
taxlaw-2865	66	12	decedents	decedent	NOUN
taxlaw-2865	66	13	dying	die	VERB
taxlaw-2865	66	14	in	in	ADP
taxlaw-2865	66	15	2013	2013	NUM
taxlaw-2865	66	16	)	)	PUNCT
taxlaw-2865	66	17	,	,	PUNCT
taxlaw-2865	66	18	while	while	SCONJ
taxlaw-2865	66	19	the	the	DET
taxlaw-2865	66	20	nationwide	nationwide	ADJ
taxlaw-2865	66	21	number	number	NOUN
taxlaw-2865	66	22	of	of	ADP
taxlaw-2865	66	23	estates	estate	NOUN
taxlaw-2865	66	24	having	have	VERB
taxlaw-2865	66	25	assets	asset	NOUN
taxlaw-2865	66	26	of	of	ADP
taxlaw-2865	66	27	more	more	ADJ
taxlaw-2865	66	28	than	than	ADP
taxlaw-2865	66	29	$	$	SYM
taxlaw-2865	66	30	20	20	NUM
taxlaw-2865	66	31	million	million	NUM
taxlaw-2865	66	32	numbered	number	VERB
taxlaw-2865	66	33	only	only	ADV
taxlaw-2865	66	34	1,228	1,228	NUM
taxlaw-2865	66	35	,	,	PUNCT
taxlaw-2865	66	36	the	the	DET
taxlaw-2865	66	37	aggregate	aggregate	ADJ
taxlaw-2865	66	38	value	value	NOUN
taxlaw-2865	66	39	of	of	ADP
taxlaw-2865	66	40	the	the	DET
taxlaw-2865	66	41	assets	asset	NOUN
taxlaw-2865	66	42	owned	own	VERB
taxlaw-2865	66	43	by	by	ADP
taxlaw-2865	66	44	these	these	DET
taxlaw-2865	66	45	estates	estate	NOUN
taxlaw-2865	66	46	were	be	AUX
taxlaw-2865	66	47	in	in	ADP
taxlaw-2865	66	48	excess	excess	NOUN
taxlaw-2865	66	49	of	of	ADP
taxlaw-2865	66	50	$	$	SYM
taxlaw-2865	66	51	82	82	NUM
taxlaw-2865	66	52	billion	billion	NUM
taxlaw-2865	66	53	,	,	PUNCT
taxlaw-2865	66	54	constituting	constitute	VERB
taxlaw-2865	66	55	a	a	DET
taxlaw-2865	66	56	bit	bit	NOUN
taxlaw-2865	66	57	more	more	ADJ
taxlaw-2865	66	58	than	than	ADP
taxlaw-2865	66	59	half	half	NOUN
taxlaw-2865	66	60	of	of	ADP
taxlaw-2865	66	61	all	all	DET
taxlaw-2865	66	62	assets	asset	NOUN
taxlaw-2865	66	63	reported	report	VERB
taxlaw-2865	66	64	on	on	ADP
taxlaw-2865	66	65	estate	estate	NOUN
taxlaw-2865	66	66	tax	tax	NOUN
taxlaw-2865	66	67	returns	return	NOUN
taxlaw-2865	66	68	for	for	ADP
taxlaw-2865	66	69	that	that	DET
taxlaw-2865	66	70	year	year	NOUN
taxlaw-2865	66	71	.	.	PUNCT
taxlaw-2865	67	1	i.r.s	i.r.s	PROPN
taxlaw-2865	67	2	.	.	PUNCT
taxlaw-2865	68	1	statistics	statistic	NOUN
taxlaw-2865	68	2	of	of	ADP
taxlaw-2865	68	3	income	income	NOUN
taxlaw-2865	68	4	division	division	NOUN
taxlaw-2865	68	5	,	,	PUNCT
taxlaw-2865	68	6	soi	soi	ADJ
taxlaw-2865	68	7	tax	tax	NOUN
taxlaw-2865	68	8	stats	stat	NOUN
taxlaw-2865	68	9	estate	estate	NOUN
taxlaw-2865	68	10	tax	tax	NOUN
taxlaw-2865	68	11	statistics	statistic	NOUN
taxlaw-2865	68	12	year	year	NOUN
taxlaw-2865	68	13	of	of	ADP
taxlaw-2865	68	14	death	death	NOUN
taxlaw-2865	68	15	table	table	NOUN
taxlaw-2865	68	16	1	1	NUM
taxlaw-2865	68	17	,	,	PUNCT
taxlaw-2865	68	18	i.r.s	i.r.s	NOUN
taxlaw-2865	68	19	.	.	PUNCT
taxlaw-2865	69	1	(	(	PUNCT
taxlaw-2865	69	2	2017	2017	NUM
taxlaw-2865	69	3	)	)	PUNCT
taxlaw-2865	69	4	,	,	PUNCT
taxlaw-2865	69	5	https://www.irs.gov/statistics/soi-tax-stats-estate-tax-statistics-year-of-death-table-1	https://www.irs.gov/statistics/soi-tax-stats-estate-tax-statistics-year-of-death-table-1	PROPN
taxlaw-2865	70	1	[	[	X
taxlaw-2865	70	2	https://perma.cc/a9uh-xusj	https://perma.cc/a9uh-xusj	X
taxlaw-2865	70	3	]	]	X
taxlaw-2865	70	4	.	.	PUNCT
taxlaw-2865	71	1	9	9	NUM
taxlaw-2865	71	2	i.r.c	i.r.c	NOUN
taxlaw-2865	71	3	.	.	PUNCT
taxlaw-2865	72	1	§	§	PROPN
taxlaw-2865	72	2	1014(a	1014(a	PROPN
taxlaw-2865	72	3	)	)	PUNCT
taxlaw-2865	72	4	.	.	PUNCT
taxlaw-2865	73	1	10	10	NUM
taxlaw-2865	73	2	i.r.c	i.r.c	NOUN
taxlaw-2865	73	3	.	.	PUNCT
taxlaw-2865	73	4	§	§	PROPN
taxlaw-2865	73	5	1(h	1(h	NUM
taxlaw-2865	73	6	)	)	PUNCT
taxlaw-2865	73	7	.	.	PUNCT
taxlaw-2865	74	1	see	see	VERB
taxlaw-2865	74	2	also	also	ADV
taxlaw-2865	74	3	health	health	NOUN
taxlaw-2865	74	4	care	care	NOUN
taxlaw-2865	74	5	and	and	CCONJ
taxlaw-2865	74	6	education	education	NOUN
taxlaw-2865	74	7	reconciliation	reconciliation	NOUN
taxlaw-2865	74	8	act	act	NOUN
taxlaw-2865	74	9	of	of	ADP
taxlaw-2865	74	10	2010	2010	NUM
taxlaw-2865	74	11	,	,	PUNCT
taxlaw-2865	74	12	pub	pub	NOUN
taxlaw-2865	74	13	.	.	PUNCT
taxlaw-2865	75	1	l.	l.	PROPN
taxlaw-2865	75	2	no	no	INTJ
taxlaw-2865	75	3	.	.	PROPN
taxlaw-2865	76	1	111	111	NUM
taxlaw-2865	76	2	-	-	SYM
taxlaw-2865	76	3	152	152	NUM
taxlaw-2865	76	4	,	,	PUNCT
taxlaw-2865	76	5	§	§	PROPN
taxlaw-2865	76	6	1402	1402	NUM
taxlaw-2865	76	7	,	,	PUNCT
taxlaw-2865	76	8	124	124	NUM
taxlaw-2865	76	9	stat	stat	NOUN
taxlaw-2865	76	10	.	.	PUNCT
taxlaw-2865	77	1	1029	1029	NUM
taxlaw-2865	77	2	,	,	PUNCT
taxlaw-2865	77	3	1060	1060	NUM
taxlaw-2865	77	4	-	-	SYM
taxlaw-2865	77	5	61	61	NUM
taxlaw-2865	77	6	(	(	PUNCT
taxlaw-2865	77	7	taxpayers	taxpayer	NOUN
taxlaw-2865	77	8	whose	whose	DET
taxlaw-2865	77	9	incomes	income	NOUN
taxlaw-2865	77	10	exceed	exceed	VERB
taxlaw-2865	77	11	specified	specify	VERB
taxlaw-2865	77	12	thresholds	threshold	NOUN
taxlaw-2865	77	13	incur	incur	VERB
taxlaw-2865	77	14	an	an	DET
taxlaw-2865	77	15	additional	additional	ADJ
taxlaw-2865	77	16	3.8	3.8	NUM
taxlaw-2865	77	17	%	%	NOUN
taxlaw-2865	77	18	tax	tax	NOUN
taxlaw-2865	77	19	on	on	ADP
taxlaw-2865	77	20	capital	capital	NOUN
taxlaw-2865	77	21	income	income	NOUN
taxlaw-2865	77	22	,	,	PUNCT
taxlaw-2865	77	23	including	include	VERB
taxlaw-2865	77	24	capital	capital	NOUN
taxlaw-2865	77	25	gains	gain	NOUN
taxlaw-2865	77	26	)	)	PUNCT
taxlaw-2865	77	27	.	.	PUNCT
taxlaw-2865	78	1	11	11	NUM
taxlaw-2865	78	2	see	see	VERB
taxlaw-2865	78	3	section	section	NOUN
taxlaw-2865	78	4	iv.b	iv.b	NOUN
taxlaw-2865	78	5	,	,	PUNCT
taxlaw-2865	78	6	infra	infra	NOUN
taxlaw-2865	78	7	.	.	PUNCT
taxlaw-2865	79	1	12	12	NUM
taxlaw-2865	79	2	see	see	VERB
taxlaw-2865	79	3	nat’l	nat’l	NOUN
taxlaw-2865	79	4	taxpayer	taxpayer	NOUN
taxlaw-2865	79	5	advocate	advocate	NOUN
taxlaw-2865	79	6	,	,	PUNCT
taxlaw-2865	79	7	annual	annual	ADJ
taxlaw-2865	79	8	report	report	NOUN
taxlaw-2865	79	9	to	to	ADP
taxlaw-2865	79	10	congress	congress	PROPN
taxlaw-2865	79	11	vii	vii	PROPN
taxlaw-2865	79	12	(	(	PUNCT
taxlaw-2865	79	13	2017	2017	NUM
taxlaw-2865	79	14	)	)	PUNCT
taxlaw-2865	79	15	(	(	PUNCT
taxlaw-2865	79	16	“	"	PUNCT
taxlaw-2865	79	17	funding	funding	NOUN
taxlaw-2865	79	18	cuts	cut	NOUN
taxlaw-2865	79	19	have	have	AUX
taxlaw-2865	79	20	rendered	render	VERB
taxlaw-2865	79	21	the	the	DET
taxlaw-2865	79	22	irs	irs	PROPN
taxlaw-2865	79	23	unable	unable	ADJ
taxlaw-2865	79	24	to	to	PART
taxlaw-2865	79	25	provide	provide	VERB
taxlaw-2865	79	26	acceptable	acceptable	ADJ
taxlaw-2865	79	27	levels	level	NOUN
taxlaw-2865	79	28	of	of	ADP
taxlaw-2865	79	29	taxpayer	taxpayer	NOUN
taxlaw-2865	79	30	service	service	NOUN
taxlaw-2865	79	31	,	,	PUNCT
taxlaw-2865	79	32	unable	unable	ADJ
taxlaw-2865	79	33	to	to	PART
taxlaw-2865	79	34	upgrade	upgrade	VERB
taxlaw-2865	79	35	its	its	PRON
taxlaw-2865	79	36	technology	technology	NOUN
taxlaw-2865	79	37	to	to	PART
taxlaw-2865	79	38	improve	improve	VERB
taxlaw-2865	79	39	its	its	PRON
taxlaw-2865	79	40	efficiency	efficiency	NOUN
taxlaw-2865	79	41	and	and	CCONJ
taxlaw-2865	79	42	effectiveness	effectiveness	NOUN
taxlaw-2865	79	43	,	,	PUNCT
taxlaw-2865	79	44	and	and	CCONJ
taxlaw-2865	79	45	unable	unable	ADJ
taxlaw-2865	79	46	to	to	PART
taxlaw-2865	79	47	maintain	maintain	VERB
taxlaw-2865	79	48	compliance	compliance	NOUN
taxlaw-2865	79	49	programs	program	NOUN
taxlaw-2865	79	50	that	that	PRON
taxlaw-2865	79	51	both	both	PRON
taxlaw-2865	79	52	promote	promote	VERB
taxlaw-2865	79	53	compliance	compliance	NOUN
taxlaw-2865	79	54	and	and	CCONJ
taxlaw-2865	79	55	protect	protect	VERB
taxlaw-2865	79	56	taxpayer	taxpayer	NOUN
taxlaw-2865	79	57	rights	right	NOUN
taxlaw-2865	79	58	.	.	PUNCT
taxlaw-2865	79	59	”	"	PUNCT
taxlaw-2865	79	60	)	)	PUNCT
taxlaw-2865	79	61	;	;	PUNCT
taxlaw-2865	79	62	chuck	chuck	PROPN
taxlaw-2865	79	63	marr	marr	PROPN
taxlaw-2865	79	64	&	&	CCONJ
taxlaw-2865	79	65	cecile	cecile	PROPN
taxlaw-2865	79	66	murray	murray	PROPN
taxlaw-2865	79	67	,	,	PUNCT
taxlaw-2865	79	68	ctr	ctr	PROPN
taxlaw-2865	79	69	.	.	PUNCT
taxlaw-2865	80	1	on	on	ADP
taxlaw-2865	80	2	budget	budget	NOUN
taxlaw-2865	80	3	and	and	CCONJ
taxlaw-2865	80	4	policy	policy	NOUN
taxlaw-2865	80	5	priorities	priority	NOUN
taxlaw-2865	80	6	,	,	PUNCT
taxlaw-2865	80	7	irs	irs	PROPN
taxlaw-2865	80	8	funding	funding	NOUN
taxlaw-2865	80	9	cuts	cut	VERB
taxlaw-2865	80	10	compromise	compromise	NOUN
taxlaw-2865	80	11	taxpayer	taxpayer	NOUN
taxlaw-2865	80	12	service	service	NOUN
taxlaw-2865	80	13	and	and	CCONJ
taxlaw-2865	80	14	weaken	weaken	VERB
taxlaw-2865	80	15	enforcement	enforcement	NOUN
taxlaw-2865	80	16	1	1	NUM
taxlaw-2865	80	17	(	(	PUNCT
taxlaw-2865	80	18	2016	2016	NUM
taxlaw-2865	80	19	)	)	PUNCT
taxlaw-2865	80	20	(	(	PUNCT
taxlaw-2865	80	21	“	"	PUNCT
taxlaw-2865	80	22	the	the	DET
taxlaw-2865	80	23	internal	internal	ADJ
taxlaw-2865	80	24	revenue	revenue	NOUN
taxlaw-2865	80	25	service	service	NOUN
taxlaw-2865	80	26	(	(	PUNCT
taxlaw-2865	80	27	irs	irs	PROPN
taxlaw-2865	80	28	)	)	PUNCT
taxlaw-2865	80	29	budget	budget	NOUN
taxlaw-2865	80	30	has	have	AUX
taxlaw-2865	80	31	been	be	AUX
taxlaw-2865	80	32	cut	cut	VERB
taxlaw-2865	80	33	by	by	ADP
taxlaw-2865	80	34	17	17	NUM
taxlaw-2865	80	35	percent	percent	NOUN
taxlaw-2865	80	36	since	since	SCONJ
taxlaw-2865	80	37	2010	2010	NUM
taxlaw-2865	80	38	,	,	PUNCT
taxlaw-2865	80	39	after	after	ADP
taxlaw-2865	80	40	adjusting	adjust	VERB
taxlaw-2865	80	41	for	for	ADP
taxlaw-2865	80	42	inflation	inflation	NOUN
taxlaw-2865	80	43	,	,	PUNCT
taxlaw-2865	80	44	forcing	force	VERB
taxlaw-2865	80	45	the	the	DET
taxlaw-2865	80	46	irs	irs	PROPN
taxlaw-2865	80	47	to	to	PART
taxlaw-2865	80	48	reduce	reduce	VERB
taxlaw-2865	80	49	its	its	PRON
taxlaw-2865	80	50	workforce	workforce	NOUN
taxlaw-2865	80	51	,	,	PUNCT
taxlaw-2865	80	52	severely	severely	ADV
taxlaw-2865	80	53	scale	scale	VERB
taxlaw-2865	80	54	back	back	ADP
taxlaw-2865	80	55	employee	employee	NOUN
taxlaw-2865	80	56	training	training	NOUN
taxlaw-2865	80	57	,	,	PUNCT
taxlaw-2865	80	58	and	and	CCONJ
taxlaw-2865	80	59	delay	delay	VERB
taxlaw-2865	80	60	much	much	ADV
taxlaw-2865	80	61	-	-	PUNCT
taxlaw-2865	80	62	needed	need	VERB
taxlaw-2865	80	63	upgrades	upgrade	NOUN
taxlaw-2865	80	64	to	to	ADP
taxlaw-2865	80	65	information	information	NOUN
taxlaw-2865	80	66	technology	technology	NOUN
taxlaw-2865	80	67	systems	system	NOUN
taxlaw-2865	80	68	.	.	PUNCT
taxlaw-2865	80	69	”	"	PUNCT
taxlaw-2865	80	70	)	)	PUNCT
taxlaw-2865	80	71	.	.	PUNCT
taxlaw-2865	81	1	https://www.irs.gov/statistics/soi-tax-stats-estate-tax-statistics-year-of-death-table-1	https://www.irs.gov/statistics/soi-tax-stats-estate-tax-statistics-year-of-death-table-1	PROPN
taxlaw-2865	81	2	2018	2018	NUM
taxlaw-2865	81	3	]	]	PUNCT
taxlaw-2865	81	4	53	53	NUM
taxlaw-2865	81	5	determining	determine	VERB
taxlaw-2865	81	6	an	an	DET
taxlaw-2865	81	7	asset	asset	NOUN
taxlaw-2865	81	8	’s	’s	PART
taxlaw-2865	81	9	tax	tax	NOUN
taxlaw-2865	81	10	basis	basis	NOUN
taxlaw-2865	81	11	in	in	ADP
taxlaw-2865	81	12	the	the	DET
taxlaw-2865	81	13	absence	absence	NOUN
taxlaw-2865	81	14	of	of	ADP
taxlaw-2865	81	15	a	a	DET
taxlaw-2865	81	16	meaningful	meaningful	ADJ
taxlaw-2865	81	17	transfer	transfer	NOUN
taxlaw-2865	81	18	tax	tax	NOUN
taxlaw-2865	81	19	regime	regime	NOUN
taxlaw-2865	81	20	while	while	SCONJ
taxlaw-2865	81	21	the	the	DET
taxlaw-2865	81	22	two	two	NUM
taxlaw-2865	81	23	tax	tax	NOUN
taxlaw-2865	81	24	systems	system	NOUN
taxlaw-2865	81	25	were	be	AUX
taxlaw-2865	81	26	not	not	PART
taxlaw-2865	81	27	intertwined,13	intertwined,13	NOUN
taxlaw-2865	81	28	congress	congress	PROPN
taxlaw-2865	81	29	instituted	institute	VERB
taxlaw-2865	81	30	several	several	ADJ
taxlaw-2865	81	31	measures	measure	NOUN
taxlaw-2865	81	32	designed	design	VERB
taxlaw-2865	81	33	to	to	PART
taxlaw-2865	81	34	ensure	ensure	VERB
taxlaw-2865	81	35	that	that	SCONJ
taxlaw-2865	81	36	each	each	PRON
taxlaw-2865	81	37	was	be	AUX
taxlaw-2865	81	38	in	in	ADP
taxlaw-2865	81	39	sync	sync	NOUN
taxlaw-2865	81	40	with	with	ADP
taxlaw-2865	81	41	the	the	DET
taxlaw-2865	81	42	other.14	other.14	NOUN
taxlaw-2865	81	43	this	this	DET
taxlaw-2865	81	44	symbiotic	symbiotic	ADJ
taxlaw-2865	81	45	relationship	relationship	NOUN
taxlaw-2865	81	46	extended	extend	VERB
taxlaw-2865	81	47	to	to	ADP
taxlaw-2865	81	48	the	the	DET
taxlaw-2865	81	49	area	area	NOUN
taxlaw-2865	81	50	of	of	ADP
taxlaw-2865	81	51	asset	asset	NOUN
taxlaw-2865	81	52	valuations	valuation	NOUN
taxlaw-2865	81	53	:	:	PUNCT
taxlaw-2865	81	54	the	the	DET
taxlaw-2865	81	55	“	"	PUNCT
taxlaw-2865	81	56	bite	bite	NOUN
taxlaw-2865	81	57	”	"	PUNCT
taxlaw-2865	81	58	of	of	ADP
taxlaw-2865	81	59	the	the	DET
taxlaw-2865	81	60	estate	estate	NOUN
taxlaw-2865	81	61	tax	tax	NOUN
taxlaw-2865	81	62	regime	regime	NOUN
taxlaw-2865	81	63	was	be	AUX
taxlaw-2865	81	64	somewhat	somewhat	ADV
taxlaw-2865	81	65	lessened	lessen	VERB
taxlaw-2865	81	66	by	by	ADP
taxlaw-2865	81	67	the	the	DET
taxlaw-2865	81	68	application	application	NOUN
taxlaw-2865	81	69	of	of	ADP
taxlaw-2865	81	70	the	the	DET
taxlaw-2865	81	71	basis	basis	NOUN
taxlaw-2865	81	72	equal	equal	ADJ
taxlaw-2865	81	73	to	to	ADP
taxlaw-2865	81	74	fair	fair	ADJ
taxlaw-2865	81	75	market	market	NOUN
taxlaw-2865	81	76	rule	rule	NOUN
taxlaw-2865	81	77	applicable	applicable	ADJ
taxlaw-2865	81	78	upon	upon	SCONJ
taxlaw-2865	81	79	death	death	NOUN
taxlaw-2865	81	80	to	to	ADP
taxlaw-2865	81	81	a	a	DET
taxlaw-2865	81	82	decedent	decedent	NOUN
taxlaw-2865	81	83	’s	’s	PART
taxlaw-2865	81	84	assets	asset	NOUN
taxlaw-2865	81	85	.	.	PUNCT
taxlaw-2865	82	1	the	the	DET
taxlaw-2865	82	2	next	next	ADJ
taxlaw-2865	82	3	four	four	NUM
taxlaw-2865	82	4	subsections	subsection	NOUN
taxlaw-2865	82	5	explore	explore	VERB
taxlaw-2865	82	6	the	the	DET
taxlaw-2865	82	7	depth	depth	NOUN
taxlaw-2865	82	8	of	of	ADP
taxlaw-2865	82	9	this	this	DET
taxlaw-2865	82	10	interrelationship	interrelationship	NOUN
taxlaw-2865	82	11	,	,	PUNCT
taxlaw-2865	82	12	examining	examine	VERB
taxlaw-2865	82	13	(	(	PUNCT
taxlaw-2865	82	14	a	a	X
taxlaw-2865	82	15	)	)	PUNCT
taxlaw-2865	82	16	the	the	DET
taxlaw-2865	82	17	nation	nation	NOUN
taxlaw-2865	82	18	’s	’s	PART
taxlaw-2865	82	19	formerly	formerly	ADV
taxlaw-2865	82	20	robust	robust	ADJ
taxlaw-2865	82	21	transfer	transfer	NOUN
taxlaw-2865	82	22	tax	tax	NOUN
taxlaw-2865	82	23	regime	regime	NOUN
taxlaw-2865	82	24	,	,	PUNCT
taxlaw-2865	82	25	(	(	PUNCT
taxlaw-2865	82	26	b	b	X
taxlaw-2865	82	27	)	)	PUNCT
taxlaw-2865	82	28	taxpayers	taxpayer	NOUN
taxlaw-2865	82	29	’	’	PART
taxlaw-2865	82	30	valuation	valuation	NOUN
taxlaw-2865	82	31	minimization	minimization	NOUN
taxlaw-2865	82	32	strategies	strategy	NOUN
taxlaw-2865	82	33	,	,	PUNCT
taxlaw-2865	82	34	(	(	PUNCT
taxlaw-2865	82	35	c	c	X
taxlaw-2865	82	36	)	)	PUNCT
taxlaw-2865	82	37	the	the	DET
taxlaw-2865	82	38	basis	basis	NOUN
taxlaw-2865	82	39	equal	equal	ADJ
taxlaw-2865	82	40	to	to	ADP
taxlaw-2865	82	41	fair	fair	ADJ
taxlaw-2865	82	42	market	market	NOUN
taxlaw-2865	82	43	value	value	NOUN
taxlaw-2865	82	44	rule	rule	NOUN
taxlaw-2865	82	45	,	,	PUNCT
taxlaw-2865	82	46	and	and	CCONJ
taxlaw-2865	82	47	(	(	PUNCT
taxlaw-2865	82	48	d	d	X
taxlaw-2865	82	49	)	)	PUNCT
taxlaw-2865	82	50	the	the	DET
taxlaw-2865	82	51	estate	estate	NOUN
taxlaw-2865	82	52	bar	bar	NOUN
taxlaw-2865	82	53	’s	’s	PART
taxlaw-2865	82	54	role	role	NOUN
taxlaw-2865	82	55	in	in	ADP
taxlaw-2865	82	56	this	this	DET
taxlaw-2865	82	57	process	process	NOUN
taxlaw-2865	82	58	.	.	PUNCT
taxlaw-2865	83	1	a.	a.	NOUN
taxlaw-2865	84	1	the	the	DET
taxlaw-2865	84	2	nation	nation	NOUN
taxlaw-2865	84	3	’s	’s	PART
taxlaw-2865	84	4	formerly	formerly	ADV
taxlaw-2865	84	5	robust	robust	ADJ
taxlaw-2865	84	6	transfer	transfer	NOUN
taxlaw-2865	84	7	tax	tax	NOUN
taxlaw-2865	84	8	regime	regime	NOUN
taxlaw-2865	84	9	the	the	DET
taxlaw-2865	84	10	exact	exact	ADJ
taxlaw-2865	84	11	catalyst	catalyst	NOUN
taxlaw-2865	84	12	for	for	ADP
taxlaw-2865	84	13	creation	creation	NOUN
taxlaw-2865	84	14	of	of	ADP
taxlaw-2865	84	15	the	the	DET
taxlaw-2865	84	16	nation	nation	NOUN
taxlaw-2865	84	17	’s	’s	PART
taxlaw-2865	84	18	transfer	transfer	NOUN
taxlaw-2865	84	19	tax	tax	NOUN
taxlaw-2865	84	20	system	system	NOUN
taxlaw-2865	84	21	is	be	AUX
taxlaw-2865	84	22	unclear	unclear	ADJ
taxlaw-2865	84	23	.	.	PUNCT
taxlaw-2865	85	1	certainly	certainly	ADV
taxlaw-2865	85	2	,	,	PUNCT
taxlaw-2865	85	3	it	it	PRON
taxlaw-2865	85	4	was	be	AUX
taxlaw-2865	85	5	a	a	DET
taxlaw-2865	85	6	means	means	NOUN
taxlaw-2865	85	7	of	of	ADP
taxlaw-2865	85	8	meeting	meet	VERB
taxlaw-2865	85	9	the	the	DET
taxlaw-2865	85	10	country	country	NOUN
taxlaw-2865	85	11	’s	’s	PART
taxlaw-2865	85	12	need	need	NOUN
taxlaw-2865	85	13	for	for	SCONJ
taxlaw-2865	85	14	revenue;15	revenue;15	VERB
taxlaw-2865	85	15	another	another	DET
taxlaw-2865	85	16	important	important	ADJ
taxlaw-2865	85	17	function	function	NOUN
taxlaw-2865	85	18	it	it	PRON
taxlaw-2865	85	19	served	serve	VERB
taxlaw-2865	85	20	was	be	AUX
taxlaw-2865	85	21	to	to	PART
taxlaw-2865	85	22	curtail	curtail	VERB
taxlaw-2865	85	23	inherited	inherit	VERB
taxlaw-2865	85	24	wealth	wealth	NOUN
taxlaw-2865	85	25	and	and	CCONJ
taxlaw-2865	85	26	the	the	DET
taxlaw-2865	85	27	power	power	NOUN
taxlaw-2865	85	28	associated	associate	VERB
taxlaw-2865	85	29	therewith.16	therewith.16	PROPN
taxlaw-2865	85	30	whatever	whatever	PRON
taxlaw-2865	85	31	the	the	DET
taxlaw-2865	85	32	reasons	reason	NOUN
taxlaw-2865	85	33	,	,	PUNCT
taxlaw-2865	85	34	congress	congress	PROPN
taxlaw-2865	85	35	enacted	enact	VERB
taxlaw-2865	85	36	the	the	DET
taxlaw-2865	85	37	nation	nation	NOUN
taxlaw-2865	85	38	’s	’s	PART
taxlaw-2865	85	39	modern	modern	ADJ
taxlaw-2865	85	40	estate	estate	NOUN
taxlaw-2865	85	41	tax	tax	NOUN
taxlaw-2865	85	42	in	in	ADP
taxlaw-2865	85	43	191617	191617	NUM
taxlaw-2865	85	44	and	and	CCONJ
taxlaw-2865	85	45	it	it	PRON
taxlaw-2865	85	46	has	have	AUX
taxlaw-2865	85	47	been	be	AUX
taxlaw-2865	85	48	an	an	DET
taxlaw-2865	85	49	almost	almost	ADV
taxlaw-2865	85	50	continuous	continuous	ADJ
taxlaw-2865	85	51	feature	feature	NOUN
taxlaw-2865	85	52	of	of	ADP
taxlaw-2865	85	53	the	the	DET
taxlaw-2865	85	54	code	code	NOUN
taxlaw-2865	85	55	ever	ever	ADV
taxlaw-2865	85	56	since.18	since.18	VERB
taxlaw-2865	85	57	at	at	ADP
taxlaw-2865	85	58	inception	inception	NOUN
taxlaw-2865	85	59	,	,	PUNCT
taxlaw-2865	85	60	the	the	DET
taxlaw-2865	85	61	estate	estate	NOUN
taxlaw-2865	85	62	tax	tax	NOUN
taxlaw-2865	85	63	regime	regime	NOUN
taxlaw-2865	85	64	was	be	AUX
taxlaw-2865	85	65	simple	simple	ADJ
taxlaw-2865	85	66	.	.	PUNCT
taxlaw-2865	86	1	with	with	ADP
taxlaw-2865	86	2	a	a	DET
taxlaw-2865	86	3	relatively	relatively	ADV
taxlaw-2865	86	4	high	high	ADJ
taxlaw-2865	86	5	exemption	exemption	NOUN
taxlaw-2865	86	6	(	(	PUNCT
taxlaw-2865	86	7	i.e.	i.e.	X
taxlaw-2865	86	8	,	,	PUNCT
taxlaw-2865	86	9	$	$	SYM
taxlaw-2865	86	10	50,000),19	50,000),19	NUM
taxlaw-2865	86	11	and	and	CCONJ
taxlaw-2865	86	12	a	a	DET
taxlaw-2865	86	13	top	top	ADJ
taxlaw-2865	86	14	rate	rate	NOUN
taxlaw-2865	86	15	of	of	ADP
taxlaw-2865	86	16	10	10	NUM
taxlaw-2865	86	17	%	%	NOUN
taxlaw-2865	86	18	,	,	PUNCT
taxlaw-2865	86	19	it	it	PRON
taxlaw-2865	86	20	applied	apply	VERB
taxlaw-2865	86	21	to	to	ADP
taxlaw-2865	86	22	very	very	ADV
taxlaw-2865	86	23	few	few	ADJ
taxlaw-2865	86	24	decedent	decedent	ADJ
taxlaw-2865	86	25	taxpayers	taxpayer	NOUN
taxlaw-2865	86	26	’	’	PART
taxlaw-2865	86	27	estates	estate	NOUN
taxlaw-2865	86	28	and	and	CCONJ
taxlaw-2865	86	29	did	do	AUX
taxlaw-2865	86	30	not	not	PART
taxlaw-2865	86	31	burden	burden	VERB
taxlaw-2865	86	32	those	those	DET
taxlaw-2865	86	33	estates	estate	NOUN
taxlaw-2865	86	34	tremendously	tremendously	ADV
taxlaw-2865	86	35	.	.	PUNCT
taxlaw-2865	87	1	furthermore	furthermore	ADV
taxlaw-2865	87	2	,	,	PUNCT
taxlaw-2865	87	3	since	since	SCONJ
taxlaw-2865	87	4	there	there	PRON
taxlaw-2865	87	5	was	be	VERB
taxlaw-2865	87	6	initially	initially	ADV
taxlaw-2865	87	7	no	no	DET
taxlaw-2865	87	8	tax	tax	NOUN
taxlaw-2865	87	9	on	on	ADP
taxlaw-2865	87	10	inter	inter	ADJ
taxlaw-2865	87	11	vivos	vivos	ADJ
taxlaw-2865	87	12	gifts	gift	NOUN
taxlaw-2865	87	13	,	,	PUNCT
taxlaw-2865	87	14	estate	estate	NOUN
taxlaw-2865	87	15	taxes	taxis	NOUN
taxlaw-2865	87	16	could	could	AUX
taxlaw-2865	87	17	be	be	AUX
taxlaw-2865	87	18	easily	easily	ADV
taxlaw-2865	87	19	avoided	avoid	VERB
taxlaw-2865	87	20	to	to	ADP
taxlaw-2865	87	21	the	the	DET
taxlaw-2865	87	22	extent	extent	NOUN
taxlaw-2865	87	23	that	that	SCONJ
taxlaw-2865	87	24	living	living	NOUN
taxlaw-2865	87	25	taxpayers	taxpayer	NOUN
taxlaw-2865	87	26	were	be	AUX
taxlaw-2865	87	27	willing	willing	ADJ
taxlaw-2865	87	28	to	to	PART
taxlaw-2865	87	29	part	part	VERB
taxlaw-2865	87	30	with	with	ADP
taxlaw-2865	87	31	all	all	PRON
taxlaw-2865	87	32	or	or	CCONJ
taxlaw-2865	87	33	some	some	PRON
taxlaw-2865	87	34	of	of	ADP
taxlaw-2865	87	35	their	their	PRON
taxlaw-2865	87	36	estates	estate	NOUN
taxlaw-2865	87	37	prior	prior	ADV
taxlaw-2865	87	38	to	to	ADP
taxlaw-2865	87	39	their	their	PRON
taxlaw-2865	87	40	deaths	death	NOUN
taxlaw-2865	87	41	.	.	PUNCT
taxlaw-2865	88	1	recognizing	recognize	VERB
taxlaw-2865	88	2	that	that	SCONJ
taxlaw-2865	88	3	the	the	DET
taxlaw-2865	88	4	inter	inter	ADJ
taxlaw-2865	88	5	vivos	vivos	ADJ
taxlaw-2865	88	6	gift	gift	NOUN
taxlaw-2865	88	7	option	option	NOUN
taxlaw-2865	88	8	threatened	threaten	VERB
taxlaw-2865	88	9	the	the	DET
taxlaw-2865	88	10	integrity	integrity	NOUN
taxlaw-2865	88	11	of	of	ADP
taxlaw-2865	88	12	the	the	DET
taxlaw-2865	88	13	estate	estate	NOUN
taxlaw-2865	88	14	tax	tax	NOUN
taxlaw-2865	88	15	,	,	PUNCT
taxlaw-2865	88	16	congress	congress	PROPN
taxlaw-2865	88	17	,	,	PUNCT
taxlaw-2865	88	18	in	in	ADP
taxlaw-2865	88	19	1924	1924	NUM
taxlaw-2865	88	20	,	,	PUNCT
taxlaw-2865	88	21	enacted	enact	VERB
taxlaw-2865	88	22	a	a	DET
taxlaw-2865	88	23	gift	gift	NOUN
taxlaw-2865	88	24	tax	tax	NOUN
taxlaw-2865	88	25	to	to	PART
taxlaw-2865	88	26	complement	complement	VERB
taxlaw-2865	88	27	the	the	DET
taxlaw-2865	88	28	estate	estate	NOUN
taxlaw-2865	88	29	tax.20	tax.20	NOUN
taxlaw-2865	88	30	a	a	DET
taxlaw-2865	88	31	few	few	ADJ
taxlaw-2865	88	32	years	year	NOUN
taxlaw-2865	88	33	later	later	ADV
taxlaw-2865	88	34	,	,	PUNCT
taxlaw-2865	88	35	it	it	PRON
taxlaw-2865	88	36	lowered	lower	VERB
taxlaw-2865	88	37	the	the	DET
taxlaw-2865	88	38	transfer	transfer	NOUN
taxlaw-2865	88	39	tax	tax	NOUN
taxlaw-2865	88	40	exemption	exemption	NOUN
taxlaw-2865	88	41	amount	amount	NOUN
taxlaw-2865	88	42	to	to	ADP
taxlaw-2865	88	43	$	$	SYM
taxlaw-2865	88	44	40,000	40,000	NUM
taxlaw-2865	88	45	and	and	CCONJ
taxlaw-2865	88	46	subsequently	subsequently	ADV
taxlaw-2865	88	47	raised	raise	VERB
taxlaw-2865	88	48	the	the	DET
taxlaw-2865	88	49	highest	high	ADJ
taxlaw-2865	88	50	estate	estate	NOUN
taxlaw-2865	88	51	tax	tax	NOUN
taxlaw-2865	88	52	rate	rate	NOUN
taxlaw-2865	88	53	13	13	NUM
taxlaw-2865	88	54	see	see	NOUN
taxlaw-2865	88	55	,	,	PUNCT
taxlaw-2865	88	56	e.g.	e.g.	ADV
taxlaw-2865	88	57	,	,	PUNCT
taxlaw-2865	88	58	farid	farid	ADJ
taxlaw-2865	88	59	-	-	PUNCT
taxlaw-2865	88	60	es	es	NOUN
taxlaw-2865	88	61	-	-	PUNCT
taxlaw-2865	88	62	sultaneh	sultaneh	NOUN
taxlaw-2865	88	63	v.	v.	ADP
taxlaw-2865	88	64	comm'r	comm'r	NOUN
taxlaw-2865	88	65	,	,	PUNCT
taxlaw-2865	88	66	160	160	NUM
taxlaw-2865	88	67	f.2d	f.2d	NOUN
taxlaw-2865	88	68	812	812	NUM
taxlaw-2865	88	69	,	,	PUNCT
taxlaw-2865	88	70	814	814	NUM
taxlaw-2865	88	71	-	-	SYM
taxlaw-2865	88	72	15	15	NUM
taxlaw-2865	88	73	(	(	PUNCT
taxlaw-2865	88	74	2d	2d	NUM
taxlaw-2865	88	75	cir	cir	NOUN
taxlaw-2865	88	76	.	.	PUNCT
taxlaw-2865	88	77	1947	1947	NUM
taxlaw-2865	88	78	)	)	PUNCT
taxlaw-2865	88	79	(	(	PUNCT
taxlaw-2865	88	80	“	"	PUNCT
taxlaw-2865	88	81	[	[	X
taxlaw-2865	88	82	t]he	t]he	ADJ
taxlaw-2865	88	83	income	income	NOUN
taxlaw-2865	88	84	tax	tax	NOUN
taxlaw-2865	88	85	provisions	provision	NOUN
taxlaw-2865	88	86	are	be	AUX
taxlaw-2865	88	87	not	not	PART
taxlaw-2865	88	88	to	to	PART
taxlaw-2865	88	89	be	be	AUX
taxlaw-2865	88	90	construed	construe	VERB
taxlaw-2865	88	91	as	as	SCONJ
taxlaw-2865	88	92	though	though	SCONJ
taxlaw-2865	88	93	they	they	PRON
taxlaw-2865	88	94	were	be	AUX
taxlaw-2865	88	95	in	in	ADP
taxlaw-2865	88	96	pari	pari	PROPN
taxlaw-2865	88	97	materia	materia	PROPN
taxlaw-2865	88	98	with	with	ADP
taxlaw-2865	88	99	either	either	CCONJ
taxlaw-2865	88	100	the	the	DET
taxlaw-2865	88	101	estate	estate	NOUN
taxlaw-2865	88	102	tax	tax	NOUN
taxlaw-2865	88	103	law	law	NOUN
taxlaw-2865	88	104	or	or	CCONJ
taxlaw-2865	88	105	the	the	DET
taxlaw-2865	88	106	gift	gift	NOUN
taxlaw-2865	88	107	tax	tax	NOUN
taxlaw-2865	88	108	statutes	statute	NOUN
taxlaw-2865	88	109	.	.	PUNCT
taxlaw-2865	88	110	”	"	PUNCT
taxlaw-2865	88	111	)	)	PUNCT
taxlaw-2865	88	112	.	.	PUNCT
taxlaw-2865	89	1	14	14	NUM
taxlaw-2865	89	2	see	see	VERB
taxlaw-2865	89	3	,	,	PUNCT
taxlaw-2865	89	4	e.g.	e.g.	ADV
taxlaw-2865	89	5	,	,	PUNCT
taxlaw-2865	89	6	i.r.c	i.r.c	NOUN
taxlaw-2865	89	7	.	.	PUNCT
taxlaw-2865	90	1	§	§	PROPN
taxlaw-2865	90	2	691(c	691(c	PROPN
taxlaw-2865	90	3	)	)	PUNCT
taxlaw-2865	90	4	(	(	PUNCT
taxlaw-2865	90	5	permitting	permit	VERB
taxlaw-2865	90	6	an	an	DET
taxlaw-2865	90	7	income	income	NOUN
taxlaw-2865	90	8	tax	tax	NOUN
taxlaw-2865	90	9	deduction	deduction	NOUN
taxlaw-2865	90	10	for	for	ADP
taxlaw-2865	90	11	any	any	DET
taxlaw-2865	90	12	estate	estate	NOUN
taxlaw-2865	90	13	taxes	taxis	NOUN
taxlaw-2865	90	14	paid	pay	VERB
taxlaw-2865	90	15	in	in	ADP
taxlaw-2865	90	16	connection	connection	NOUN
taxlaw-2865	90	17	with	with	ADP
taxlaw-2865	90	18	income	income	NOUN
taxlaw-2865	90	19	with	with	ADP
taxlaw-2865	90	20	respect	respect	NOUN
taxlaw-2865	90	21	to	to	ADP
taxlaw-2865	90	22	decedent	decedent	ADJ
taxlaw-2865	90	23	items	item	NOUN
taxlaw-2865	90	24	included	include	VERB
taxlaw-2865	90	25	in	in	ADP
taxlaw-2865	90	26	the	the	DET
taxlaw-2865	90	27	taxpayer	taxpayer	NOUN
taxlaw-2865	90	28	’s	’s	PART
taxlaw-2865	90	29	estate	estate	NOUN
taxlaw-2865	90	30	(	(	PUNCT
taxlaw-2865	90	31	e.g.	e.g.	ADV
taxlaw-2865	90	32	,	,	PUNCT
taxlaw-2865	90	33	retirement	retirement	NOUN
taxlaw-2865	90	34	plan	plan	NOUN
taxlaw-2865	90	35	proceeds	proceed	NOUN
taxlaw-2865	90	36	)	)	PUNCT
taxlaw-2865	90	37	)	)	PUNCT
taxlaw-2865	90	38	;	;	PUNCT
taxlaw-2865	91	1	i.r.c	i.r.c	NOUN
taxlaw-2865	91	2	.	.	PUNCT
taxlaw-2865	92	1	§	§	PROPN
taxlaw-2865	92	2	2053(a	2053(a	NUM
taxlaw-2865	92	3	)	)	PUNCT
taxlaw-2865	93	1	(	(	PUNCT
taxlaw-2865	93	2	permitting	permit	VERB
taxlaw-2865	93	3	an	an	DET
taxlaw-2865	93	4	estate	estate	NOUN
taxlaw-2865	93	5	tax	tax	NOUN
taxlaw-2865	93	6	deduction	deduction	NOUN
taxlaw-2865	93	7	for	for	ADP
taxlaw-2865	93	8	state	state	NOUN
taxlaw-2865	93	9	income	income	NOUN
taxlaw-2865	93	10	taxes	taxis	NOUN
taxlaw-2865	93	11	a	a	DET
taxlaw-2865	93	12	decedent	decedent	ADJ
taxlaw-2865	93	13	taxpayer	taxpayer	NOUN
taxlaw-2865	93	14	may	may	AUX
taxlaw-2865	93	15	owe	owe	VERB
taxlaw-2865	93	16	at	at	ADP
taxlaw-2865	93	17	the	the	DET
taxlaw-2865	93	18	time	time	NOUN
taxlaw-2865	93	19	of	of	ADP
taxlaw-2865	93	20	death	death	NOUN
taxlaw-2865	93	21	)	)	PUNCT
taxlaw-2865	93	22	.	.	PUNCT
taxlaw-2865	94	1	15	15	NUM
taxlaw-2865	94	2	see	see	VERB
taxlaw-2865	94	3	,	,	PUNCT
taxlaw-2865	94	4	e.g.	e.g.	ADV
taxlaw-2865	94	5	,	,	PUNCT
taxlaw-2865	94	6	joel	joel	PROPN
taxlaw-2865	94	7	c.	c.	PROPN
taxlaw-2865	94	8	dobris	dobris	PROPN
taxlaw-2865	94	9	,	,	PUNCT
taxlaw-2865	94	10	a	a	DET
taxlaw-2865	94	11	brief	brief	NOUN
taxlaw-2865	94	12	for	for	ADP
taxlaw-2865	94	13	the	the	DET
taxlaw-2865	94	14	abolition	abolition	NOUN
taxlaw-2865	94	15	of	of	ADP
taxlaw-2865	94	16	all	all	DET
taxlaw-2865	94	17	transfer	transfer	NOUN
taxlaw-2865	94	18	taxes	taxis	NOUN
taxlaw-2865	94	19	,	,	PUNCT
taxlaw-2865	94	20	35	35	NUM
taxlaw-2865	94	21	syracuse	syracuse	PROPN
taxlaw-2865	94	22	l.	l.	PROPN
taxlaw-2865	94	23	rev	rev	PROPN
taxlaw-2865	94	24	.	.	PROPN
taxlaw-2865	94	25	1215	1215	NUM
taxlaw-2865	94	26	,	,	PUNCT
taxlaw-2865	94	27	121617	121617	NUM
taxlaw-2865	94	28	(	(	PUNCT
taxlaw-2865	94	29	1984	1984	NUM
taxlaw-2865	94	30	)	)	PUNCT
taxlaw-2865	94	31	(	(	PUNCT
taxlaw-2865	94	32	stating	state	VERB
taxlaw-2865	94	33	that	that	SCONJ
taxlaw-2865	94	34	the	the	DET
taxlaw-2865	94	35	first	first	ADJ
taxlaw-2865	94	36	federal	federal	ADJ
taxlaw-2865	94	37	estate	estate	NOUN
taxlaw-2865	94	38	tax	tax	NOUN
taxlaw-2865	94	39	was	be	AUX
taxlaw-2865	94	40	enacted	enact	VERB
taxlaw-2865	94	41	in	in	ADP
taxlaw-2865	94	42	1916	1916	NUM
taxlaw-2865	94	43	as	as	ADP
taxlaw-2865	94	44	a	a	DET
taxlaw-2865	94	45	war	war	NOUN
taxlaw-2865	94	46	tax	tax	NOUN
taxlaw-2865	94	47	)	)	PUNCT
taxlaw-2865	94	48	;	;	PUNCT
taxlaw-2865	94	49	louis	louis	PROPN
taxlaw-2865	94	50	eisenstein	eisenstein	PROPN
taxlaw-2865	94	51	,	,	PUNCT
taxlaw-2865	94	52	the	the	DET
taxlaw-2865	94	53	rise	rise	NOUN
taxlaw-2865	94	54	and	and	CCONJ
taxlaw-2865	94	55	decline	decline	NOUN
taxlaw-2865	94	56	of	of	ADP
taxlaw-2865	94	57	the	the	DET
taxlaw-2865	94	58	estate	estate	NOUN
taxlaw-2865	94	59	tax	tax	NOUN
taxlaw-2865	94	60	,	,	PUNCT
taxlaw-2865	94	61	11	11	NUM
taxlaw-2865	94	62	tax	tax	NOUN
taxlaw-2865	94	63	l.	l.	PROPN
taxlaw-2865	94	64	rev	rev	PROPN
taxlaw-2865	94	65	.	.	PROPN
taxlaw-2865	94	66	223	223	NUM
taxlaw-2865	94	67	,	,	PUNCT
taxlaw-2865	94	68	230	230	NUM
taxlaw-2865	94	69	(	(	PUNCT
taxlaw-2865	94	70	1956	1956	NUM
taxlaw-2865	94	71	)	)	PUNCT
taxlaw-2865	94	72	(	(	PUNCT
taxlaw-2865	94	73	reciting	recite	VERB
taxlaw-2865	94	74	the	the	DET
taxlaw-2865	94	75	ways	way	NOUN
taxlaw-2865	94	76	and	and	CCONJ
taxlaw-2865	94	77	means	mean	VERB
taxlaw-2865	94	78	committee	committee	NOUN
taxlaw-2865	94	79	's	's	PART
taxlaw-2865	94	80	view	view	NOUN
taxlaw-2865	94	81	that	that	SCONJ
taxlaw-2865	94	82	death	death	NOUN
taxlaw-2865	94	83	taxation	taxation	NOUN
taxlaw-2865	94	84	would	would	AUX
taxlaw-2865	94	85	be	be	AUX
taxlaw-2865	94	86	a	a	DET
taxlaw-2865	94	87	large	large	ADJ
taxlaw-2865	94	88	source	source	NOUN
taxlaw-2865	94	89	of	of	ADP
taxlaw-2865	94	90	revenue	revenue	NOUN
taxlaw-2865	94	91	)	)	PUNCT
taxlaw-2865	94	92	.	.	PUNCT
taxlaw-2865	95	1	16	16	NUM
taxlaw-2865	95	2	see	see	VERB
taxlaw-2865	95	3	,	,	PUNCT
taxlaw-2865	95	4	e.g.	e.g.	ADV
taxlaw-2865	95	5	,	,	PUNCT
taxlaw-2865	95	6	paul	paul	PROPN
taxlaw-2865	95	7	l.	l.	PROPN
taxlaw-2865	95	8	caron	caron	PROPN
taxlaw-2865	95	9	&	&	CCONJ
taxlaw-2865	95	10	james	james	PROPN
taxlaw-2865	95	11	r.	r.	PROPN
taxlaw-2865	95	12	repetti	repetti	PROPN
taxlaw-2865	95	13	,	,	PUNCT
taxlaw-2865	95	14	occupy	occupy	VERB
taxlaw-2865	95	15	the	the	DET
taxlaw-2865	95	16	tax	tax	NOUN
taxlaw-2865	95	17	code	code	NOUN
taxlaw-2865	95	18	:	:	PUNCT
taxlaw-2865	95	19	using	use	VERB
taxlaw-2865	95	20	the	the	DET
taxlaw-2865	95	21	estate	estate	NOUN
taxlaw-2865	95	22	tax	tax	NOUN
taxlaw-2865	95	23	to	to	PART
taxlaw-2865	95	24	reduce	reduce	VERB
taxlaw-2865	95	25	inequality	inequality	NOUN
taxlaw-2865	95	26	and	and	CCONJ
taxlaw-2865	95	27	spur	spur	VERB
taxlaw-2865	95	28	economic	economic	ADJ
taxlaw-2865	95	29	growth	growth	NOUN
taxlaw-2865	95	30	,	,	PUNCT
taxlaw-2865	95	31	40	40	NUM
taxlaw-2865	95	32	pepp	pepp	PROPN
taxlaw-2865	95	33	.	.	PUNCT
taxlaw-2865	95	34	l.	l.	PROPN
taxlaw-2865	95	35	rev	rev	PROPN
taxlaw-2865	95	36	.	.	PROPN
taxlaw-2865	95	37	1255	1255	NUM
taxlaw-2865	95	38	,	,	PUNCT
taxlaw-2865	95	39	1277	1277	NUM
taxlaw-2865	95	40	(	(	PUNCT
taxlaw-2865	95	41	2013	2013	NUM
taxlaw-2865	95	42	)	)	PUNCT
taxlaw-2865	95	43	(	(	PUNCT
taxlaw-2865	95	44	explaining	explain	VERB
taxlaw-2865	95	45	how	how	SCONJ
taxlaw-2865	95	46	the	the	DET
taxlaw-2865	95	47	federal	federal	ADJ
taxlaw-2865	95	48	wealth	wealth	NOUN
taxlaw-2865	95	49	transfer	transfer	NOUN
taxlaw-2865	95	50	tax	tax	NOUN
taxlaw-2865	95	51	reduces	reduce	VERB
taxlaw-2865	95	52	wealth	wealth	NOUN
taxlaw-2865	95	53	transfers	transfer	NOUN
taxlaw-2865	95	54	from	from	ADP
taxlaw-2865	95	55	the	the	DET
taxlaw-2865	95	56	largest	large	ADJ
taxlaw-2865	95	57	estates	estate	NOUN
taxlaw-2865	95	58	to	to	ADP
taxlaw-2865	95	59	their	their	PRON
taxlaw-2865	95	60	heirs	heir	NOUN
taxlaw-2865	95	61	)	)	PUNCT
taxlaw-2865	95	62	.	.	PUNCT
taxlaw-2865	96	1	17	17	NUM
taxlaw-2865	96	2	revenue	revenue	NOUN
taxlaw-2865	96	3	act	act	NOUN
taxlaw-2865	96	4	of	of	ADP
taxlaw-2865	96	5	1916	1916	NUM
taxlaw-2865	96	6	,	,	PUNCT
taxlaw-2865	96	7	pub	pub	NOUN
taxlaw-2865	96	8	.	.	PUNCT
taxlaw-2865	97	1	l.	l.	PROPN
taxlaw-2865	97	2	no	no	INTJ
taxlaw-2865	97	3	.	.	PROPN
taxlaw-2865	98	1	64	64	NUM
taxlaw-2865	98	2	-	-	SYM
taxlaw-2865	98	3	271	271	NUM
taxlaw-2865	98	4	,	,	PUNCT
taxlaw-2865	98	5	39	39	NUM
taxlaw-2865	98	6	stat	stat	NOUN
taxlaw-2865	98	7	.	.	PUNCT
taxlaw-2865	99	1	756	756	NUM
taxlaw-2865	99	2	(	(	PUNCT
taxlaw-2865	99	3	1916	1916	NUM
taxlaw-2865	99	4	)	)	PUNCT
taxlaw-2865	99	5	.	.	PUNCT
taxlaw-2865	100	1	18	18	NUM
taxlaw-2865	100	2	in	in	ADP
taxlaw-2865	100	3	2010	2010	NUM
taxlaw-2865	100	4	,	,	PUNCT
taxlaw-2865	100	5	the	the	DET
taxlaw-2865	100	6	estate	estate	NOUN
taxlaw-2865	100	7	tax	tax	NOUN
taxlaw-2865	100	8	was	be	AUX
taxlaw-2865	100	9	made	make	VERB
taxlaw-2865	100	10	optional	optional	ADJ
taxlaw-2865	100	11	.	.	PUNCT
taxlaw-2865	101	1	see	see	VERB
taxlaw-2865	101	2	tax	tax	NOUN
taxlaw-2865	101	3	relief	relief	NOUN
taxlaw-2865	101	4	,	,	PUNCT
taxlaw-2865	101	5	unemployment	unemployment	NOUN
taxlaw-2865	101	6	insurance	insurance	NOUN
taxlaw-2865	101	7	reauthorizations	reauthorization	NOUN
taxlaw-2865	101	8	,	,	PUNCT
taxlaw-2865	101	9	and	and	CCONJ
taxlaw-2865	101	10	job	job	NOUN
taxlaw-2865	101	11	creation	creation	NOUN
taxlaw-2865	101	12	act	act	NOUN
taxlaw-2865	101	13	of	of	ADP
taxlaw-2865	101	14	2010	2010	NUM
taxlaw-2865	101	15	,	,	PUNCT
taxlaw-2865	101	16	pub	pub	NOUN
taxlaw-2865	101	17	.	.	PUNCT
taxlaw-2865	102	1	l.	l.	PROPN
taxlaw-2865	102	2	no	no	INTJ
taxlaw-2865	102	3	.	.	PROPN
taxlaw-2865	102	4	111	111	NUM
taxlaw-2865	102	5	-	-	SYM
taxlaw-2865	102	6	312	312	NUM
taxlaw-2865	102	7	,	,	PUNCT
taxlaw-2865	102	8	124	124	NUM
taxlaw-2865	102	9	stat	stat	NOUN
taxlaw-2865	102	10	.	.	PUNCT
taxlaw-2865	103	1	3301	3301	NUM
taxlaw-2865	103	2	(	(	PUNCT
taxlaw-2865	103	3	2010	2010	NUM
taxlaw-2865	103	4	)	)	PUNCT
taxlaw-2865	103	5	.	.	PUNCT
taxlaw-2865	104	1	as	as	ADP
taxlaw-2865	104	2	a	a	DET
taxlaw-2865	104	3	result	result	NOUN
taxlaw-2865	104	4	,	,	PUNCT
taxlaw-2865	104	5	in	in	ADP
taxlaw-2865	104	6	that	that	DET
taxlaw-2865	104	7	year	year	NOUN
taxlaw-2865	104	8	,	,	PUNCT
taxlaw-2865	104	9	few	few	ADJ
taxlaw-2865	104	10	estates	estate	NOUN
taxlaw-2865	104	11	paid	pay	VERB
taxlaw-2865	104	12	such	such	DET
taxlaw-2865	104	13	a	a	DET
taxlaw-2865	104	14	tax	tax	NOUN
taxlaw-2865	104	15	.	.	PUNCT
taxlaw-2865	105	1	see	see	VERB
taxlaw-2865	105	2	,	,	PUNCT
taxlaw-2865	105	3	e.g.	e.g.	ADV
taxlaw-2865	105	4	,	,	PUNCT
taxlaw-2865	105	5	robert	robert	PROPN
taxlaw-2865	105	6	gordon	gordon	PROPN
taxlaw-2865	105	7	,	,	PUNCT
taxlaw-2865	105	8	david	david	PROPN
taxlaw-2865	105	9	joulfaian	joulfaian	PROPN
taxlaw-2865	105	10	&	&	CCONJ
taxlaw-2865	105	11	james	james	PROPN
taxlaw-2865	105	12	poterba	poterba	PROPN
taxlaw-2865	105	13	,	,	PUNCT
taxlaw-2865	105	14	revenue	revenue	NOUN
taxlaw-2865	105	15	and	and	CCONJ
taxlaw-2865	105	16	incentive	incentive	NOUN
taxlaw-2865	105	17	effects	effect	NOUN
taxlaw-2865	105	18	of	of	ADP
taxlaw-2865	105	19	basis	basis	NOUN
taxlaw-2865	105	20	step	step	NOUN
taxlaw-2865	105	21	-	-	PUNCT
taxlaw-2865	105	22	up	up	NOUN
taxlaw-2865	105	23	at	at	ADP
taxlaw-2865	105	24	death	death	NOUN
taxlaw-2865	105	25	:	:	PUNCT
taxlaw-2865	105	26	lessons	lesson	NOUN
taxlaw-2865	105	27	from	from	ADP
taxlaw-2865	105	28	the	the	DET
taxlaw-2865	105	29	2010	2010	NUM
taxlaw-2865	105	30	"	"	PUNCT
taxlaw-2865	105	31	voluntary	voluntary	ADJ
taxlaw-2865	105	32	"	"	PUNCT
taxlaw-2865	105	33	estate	estate	NOUN
taxlaw-2865	105	34	tax	tax	NOUN
taxlaw-2865	105	35	regime	regime	NOUN
taxlaw-2865	105	36	,	,	PUNCT
taxlaw-2865	105	37	106	106	NUM
taxlaw-2865	105	38	am	am	NOUN
taxlaw-2865	105	39	.	.	PUNCT
taxlaw-2865	106	1	econ	econ	PROPN
taxlaw-2865	106	2	.	.	PUNCT
taxlaw-2865	107	1	rev	rev	PROPN
taxlaw-2865	107	2	.	.	PROPN
taxlaw-2865	107	3	662	662	NUM
taxlaw-2865	107	4	,	,	PUNCT
taxlaw-2865	107	5	663	663	NUM
taxlaw-2865	107	6	(	(	PUNCT
taxlaw-2865	107	7	2016	2016	NUM
taxlaw-2865	107	8	)	)	PUNCT
taxlaw-2865	107	9	.	.	PUNCT
taxlaw-2865	108	1	19	19	NUM
taxlaw-2865	108	2	revenue	revenue	NOUN
taxlaw-2865	108	3	act	act	NOUN
taxlaw-2865	108	4	of	of	ADP
taxlaw-2865	108	5	1916	1916	NUM
taxlaw-2865	108	6	,	,	PUNCT
taxlaw-2865	108	7	supra	supra	PROPN
taxlaw-2865	108	8	note	note	PROPN
taxlaw-2865	108	9	17	17	NUM
taxlaw-2865	108	10	,	,	PUNCT
taxlaw-2865	108	11	at	at	ADP
taxlaw-2865	108	12	§	§	PROPN
taxlaw-2865	108	13	201	201	NUM
taxlaw-2865	108	14	.	.	PUNCT
taxlaw-2865	109	1	the	the	DET
taxlaw-2865	109	2	$	$	SYM
taxlaw-2865	109	3	50,000	50,000	NUM
taxlaw-2865	109	4	exemption	exemption	NOUN
taxlaw-2865	109	5	in	in	ADP
taxlaw-2865	109	6	1916	1916	NUM
taxlaw-2865	109	7	would	would	AUX
taxlaw-2865	109	8	have	have	VERB
taxlaw-2865	109	9	a	a	DET
taxlaw-2865	109	10	current	current	ADJ
taxlaw-2865	109	11	,	,	PUNCT
taxlaw-2865	109	12	inflation	inflation	NOUN
taxlaw-2865	109	13	-	-	PUNCT
taxlaw-2865	109	14	adjusted	adjust	VERB
taxlaw-2865	109	15	value	value	NOUN
taxlaw-2865	109	16	of	of	ADP
taxlaw-2865	109	17	about	about	ADV
taxlaw-2865	109	18	$	$	SYM
taxlaw-2865	109	19	1,150,000	1,150,000	NUM
taxlaw-2865	109	20	.	.	PUNCT
taxlaw-2865	110	1	see	see	VERB
taxlaw-2865	110	2	federal	federal	PROPN
taxlaw-2865	110	3	reserve	reserve	PROPN
taxlaw-2865	110	4	bank	bank	PROPN
taxlaw-2865	110	5	of	of	ADP
taxlaw-2865	110	6	minneapolis	minneapolis	PROPN
taxlaw-2865	110	7	,	,	PUNCT
taxlaw-2865	110	8	consumer	consumer	NOUN
taxlaw-2865	110	9	price	price	NOUN
taxlaw-2865	110	10	index	index	NOUN
taxlaw-2865	110	11	,	,	PUNCT
taxlaw-2865	110	12	19132018	19132018	NUM
taxlaw-2865	110	13	,	,	PUNCT
taxlaw-2865	110	14	https://www.minneapolisfed.org/community/financial-and-economic-education/cpi-calculatorinformation/consumer-price-index-and-inflation-rates-1913	https://www.minneapolisfed.org/community/financial-and-economic-education/cpi-calculatorinformation/consumer-price-index-and-inflation-rates-1913	X
taxlaw-2865	111	1	[	[	X
taxlaw-2865	111	2	https://perma.cc/4mhu-4csn	https://perma.cc/4mhu-4csn	X
taxlaw-2865	111	3	]	]	X
taxlaw-2865	111	4	.	.	PUNCT
taxlaw-2865	112	1	20	20	NUM
taxlaw-2865	112	2	revenue	revenue	NOUN
taxlaw-2865	112	3	act	act	NOUN
taxlaw-2865	112	4	of	of	ADP
taxlaw-2865	112	5	1924	1924	NUM
taxlaw-2865	112	6	,	,	PUNCT
taxlaw-2865	112	7	pub	pub	NOUN
taxlaw-2865	112	8	.	.	PUNCT
taxlaw-2865	113	1	l.	l.	PROPN
taxlaw-2865	113	2	no	no	INTJ
taxlaw-2865	113	3	.	.	PROPN
taxlaw-2865	114	1	68	68	NUM
taxlaw-2865	114	2	-	-	SYM
taxlaw-2865	114	3	176	176	NUM
taxlaw-2865	114	4	,	,	PUNCT
taxlaw-2865	114	5	§	§	PROPN
taxlaw-2865	114	6	§	§	PROPN
taxlaw-2865	114	7	319	319	NUM
taxlaw-2865	114	8	-	-	SYM
taxlaw-2865	114	9	324	324	NUM
taxlaw-2865	114	10	,	,	PUNCT
taxlaw-2865	114	11	43	43	NUM
taxlaw-2865	114	12	stat	stat	NOUN
taxlaw-2865	114	13	.	.	PUNCT
taxlaw-2865	115	1	253	253	NUM
taxlaw-2865	115	2	,	,	PUNCT
taxlaw-2865	115	3	313	313	NUM
taxlaw-2865	115	4	-	-	SYM
taxlaw-2865	115	5	16	16	NUM
taxlaw-2865	115	6	.	.	PUNCT
taxlaw-2865	115	7	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=1947115031&pubnum=350&originatingdoc=ieba6491596d811e08b05fdf15589d8e8&reftype=rp&fi=co_pp_sp_350_814&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_350_814	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=1947115031&pubnum=350&originatingdoc=ieba6491596d811e08b05fdf15589d8e8&reftype=rp&fi=co_pp_sp_350_814&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_350_814	PROPN
taxlaw-2865	115	8	54	54	NUM
taxlaw-2865	116	1	[	[	X
taxlaw-2865	116	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	116	3	columbia	columbia	PROPN
taxlaw-2865	116	4	journal	journal	PROPN
taxlaw-2865	116	5	of	of	ADP
taxlaw-2865	116	6	tax	tax	NOUN
taxlaw-2865	116	7	law	law	NOUN
taxlaw-2865	116	8	to	to	ADP
taxlaw-2865	116	9	77%.21	77%.21	NUM
taxlaw-2865	116	10	admittedly	admittedly	ADV
taxlaw-2865	116	11	,	,	PUNCT
taxlaw-2865	116	12	the	the	DET
taxlaw-2865	116	13	road	road	NOUN
taxlaw-2865	116	14	to	to	ADP
taxlaw-2865	116	15	a	a	DET
taxlaw-2865	116	16	robust	robust	ADJ
taxlaw-2865	116	17	transfer	transfer	NOUN
taxlaw-2865	116	18	tax	tax	NOUN
taxlaw-2865	116	19	system	system	NOUN
taxlaw-2865	116	20	had	have	VERB
taxlaw-2865	116	21	a	a	DET
taxlaw-2865	116	22	few	few	ADJ
taxlaw-2865	116	23	bumps	bump	NOUN
taxlaw-2865	116	24	,	,	PUNCT
taxlaw-2865	116	25	including	include	VERB
taxlaw-2865	116	26	a	a	DET
taxlaw-2865	116	27	puzzling	puzzle	VERB
taxlaw-2865	116	28	repeal	repeal	NOUN
taxlaw-2865	116	29	of	of	ADP
taxlaw-2865	116	30	the	the	DET
taxlaw-2865	116	31	new	new	ADJ
taxlaw-2865	116	32	gift	gift	NOUN
taxlaw-2865	116	33	tax	tax	NOUN
taxlaw-2865	116	34	in	in	ADP
taxlaw-2865	116	35	1926,22	1926,22	NUM
taxlaw-2865	116	36	followed	follow	VERB
taxlaw-2865	116	37	by	by	ADP
taxlaw-2865	116	38	its	its	PRON
taxlaw-2865	116	39	restoration	restoration	NOUN
taxlaw-2865	116	40	in	in	ADP
taxlaw-2865	116	41	1932.23	1932.23	NUM
taxlaw-2865	116	42	indeed	indeed	ADV
taxlaw-2865	116	43	,	,	PUNCT
taxlaw-2865	116	44	by	by	ADP
taxlaw-2865	116	45	the	the	DET
taxlaw-2865	116	46	end	end	NOUN
taxlaw-2865	116	47	of	of	ADP
taxlaw-2865	116	48	world	world	PROPN
taxlaw-2865	116	49	war	war	PROPN
taxlaw-2865	116	50	ii	ii	PROPN
taxlaw-2865	116	51	,	,	PUNCT
taxlaw-2865	116	52	the	the	DET
taxlaw-2865	116	53	nation	nation	NOUN
taxlaw-2865	116	54	’s	’s	PART
taxlaw-2865	116	55	transfer	transfer	NOUN
taxlaw-2865	116	56	tax	tax	NOUN
taxlaw-2865	116	57	had	have	AUX
taxlaw-2865	116	58	matured	mature	VERB
taxlaw-2865	116	59	to	to	ADP
taxlaw-2865	116	60	the	the	DET
taxlaw-2865	116	61	point	point	NOUN
taxlaw-2865	116	62	of	of	ADP
taxlaw-2865	116	63	reaching	reach	VERB
taxlaw-2865	116	64	most	most	ADJ
taxlaw-2865	116	65	estates	estate	NOUN
taxlaw-2865	116	66	that	that	PRON
taxlaw-2865	116	67	contained	contain	VERB
taxlaw-2865	116	68	significant	significant	ADJ
taxlaw-2865	116	69	wealth	wealth	NOUN
taxlaw-2865	116	70	,	,	PUNCT
taxlaw-2865	116	71	rendering	render	VERB
taxlaw-2865	116	72	it	it	PRON
taxlaw-2865	116	73	a	a	DET
taxlaw-2865	116	74	serious	serious	ADJ
taxlaw-2865	116	75	source	source	NOUN
taxlaw-2865	116	76	of	of	ADP
taxlaw-2865	116	77	federal	federal	ADJ
taxlaw-2865	116	78	revenues.24	revenues.24	NOUN
taxlaw-2865	116	79	during	during	ADP
taxlaw-2865	116	80	the	the	DET
taxlaw-2865	116	81	decades	decade	NOUN
taxlaw-2865	116	82	following	follow	VERB
taxlaw-2865	116	83	world	world	PROPN
taxlaw-2865	116	84	war	war	PROPN
taxlaw-2865	116	85	ii	ii	PROPN
taxlaw-2865	116	86	,	,	PUNCT
taxlaw-2865	116	87	the	the	DET
taxlaw-2865	116	88	nation	nation	NOUN
taxlaw-2865	116	89	’s	’s	PART
taxlaw-2865	116	90	transfer	transfer	NOUN
taxlaw-2865	116	91	tax	tax	NOUN
taxlaw-2865	116	92	system	system	NOUN
taxlaw-2865	116	93	continued	continue	VERB
taxlaw-2865	116	94	to	to	PART
taxlaw-2865	116	95	mature	mature	VERB
taxlaw-2865	116	96	and	and	CCONJ
taxlaw-2865	116	97	stabilize.25	stabilize.25	NOUN
taxlaw-2865	116	98	in	in	ADP
taxlaw-2865	116	99	part	part	NOUN
taxlaw-2865	116	100	,	,	PUNCT
taxlaw-2865	116	101	its	its	PRON
taxlaw-2865	116	102	success	success	NOUN
taxlaw-2865	116	103	was	be	AUX
taxlaw-2865	116	104	propelled	propel	VERB
taxlaw-2865	116	105	by	by	ADP
taxlaw-2865	116	106	the	the	DET
taxlaw-2865	116	107	fact	fact	NOUN
taxlaw-2865	116	108	that	that	SCONJ
taxlaw-2865	116	109	,	,	PUNCT
taxlaw-2865	116	110	during	during	ADP
taxlaw-2865	116	111	the	the	DET
taxlaw-2865	116	112	approximately	approximately	ADV
taxlaw-2865	116	113	six	six	NUM
taxlaw-2865	116	114	decades	decade	NOUN
taxlaw-2865	116	115	that	that	PRON
taxlaw-2865	116	116	followed	follow	VERB
taxlaw-2865	116	117	(	(	PUNCT
taxlaw-2865	116	118	1940	1940	NUM
taxlaw-2865	116	119	-	-	SYM
taxlaw-2865	116	120	2000	2000	NUM
taxlaw-2865	116	121	)	)	PUNCT
taxlaw-2865	116	122	,	,	PUNCT
taxlaw-2865	116	123	the	the	DET
taxlaw-2865	116	124	exemption	exemption	NOUN
taxlaw-2865	116	125	amount	amount	NOUN
taxlaw-2865	116	126	and	and	CCONJ
taxlaw-2865	116	127	transfer	transfer	VERB
taxlaw-2865	116	128	tax	tax	NOUN
taxlaw-2865	116	129	rates	rate	NOUN
taxlaw-2865	116	130	remained	remain	VERB
taxlaw-2865	116	131	relatively	relatively	ADV
taxlaw-2865	116	132	constant.26	constant.26	ADJ
taxlaw-2865	116	133	furthermore	furthermore	ADV
taxlaw-2865	116	134	,	,	PUNCT
taxlaw-2865	116	135	in	in	ADP
taxlaw-2865	116	136	1976	1976	NUM
taxlaw-2865	116	137	,	,	PUNCT
taxlaw-2865	116	138	to	to	PART
taxlaw-2865	116	139	further	far	ADV
taxlaw-2865	116	140	augment	augment	VERB
taxlaw-2865	116	141	the	the	DET
taxlaw-2865	116	142	integrity	integrity	NOUN
taxlaw-2865	116	143	of	of	ADP
taxlaw-2865	116	144	the	the	DET
taxlaw-2865	116	145	nation	nation	NOUN
taxlaw-2865	116	146	’s	’s	PART
taxlaw-2865	116	147	estate	estate	NOUN
taxlaw-2865	116	148	and	and	CCONJ
taxlaw-2865	116	149	gift	gift	NOUN
taxlaw-2865	116	150	taxes	taxis	NOUN
taxlaw-2865	116	151	,	,	PUNCT
taxlaw-2865	116	152	congress	congress	PROPN
taxlaw-2865	116	153	introduced	introduce	VERB
taxlaw-2865	116	154	the	the	DET
taxlaw-2865	116	155	generation	generation	NOUN
taxlaw-2865	116	156	-	-	PUNCT
taxlaw-2865	116	157	skipping	skip	VERB
taxlaw-2865	116	158	transfer	transfer	NOUN
taxlaw-2865	116	159	tax.27	tax.27	SCONJ
taxlaw-2865	116	160	this	this	DET
taxlaw-2865	116	161	tax	tax	NOUN
taxlaw-2865	116	162	was	be	AUX
taxlaw-2865	116	163	designed	design	VERB
taxlaw-2865	116	164	to	to	PART
taxlaw-2865	116	165	curtail	curtail	VERB
taxlaw-2865	116	166	taxpayers	taxpayer	NOUN
taxlaw-2865	116	167	(	(	PUNCT
taxlaw-2865	116	168	commonly	commonly	ADV
taxlaw-2865	116	169	,	,	PUNCT
taxlaw-2865	116	170	grandparents	grandparent	NOUN
taxlaw-2865	116	171	)	)	PUNCT
taxlaw-2865	116	172	from	from	ADP
taxlaw-2865	116	173	gifting	gift	VERB
taxlaw-2865	116	174	or	or	CCONJ
taxlaw-2865	116	175	bequeathing	bequeath	VERB
taxlaw-2865	116	176	their	their	PRON
taxlaw-2865	116	177	assets	asset	NOUN
taxlaw-2865	116	178	and	and	CCONJ
taxlaw-2865	116	179	estates	estate	NOUN
taxlaw-2865	116	180	to	to	ADP
taxlaw-2865	116	181	others	other	NOUN
taxlaw-2865	116	182	(	(	PUNCT
taxlaw-2865	116	183	commonly	commonly	ADV
taxlaw-2865	116	184	,	,	PUNCT
taxlaw-2865	116	185	grandchildren	grandchild	NOUN
taxlaw-2865	116	186	or	or	CCONJ
taxlaw-2865	116	187	great	great	ADJ
taxlaw-2865	116	188	-	-	PUNCT
taxlaw-2865	116	189	grandchildren	grandchild	NOUN
taxlaw-2865	116	190	)	)	PUNCT
taxlaw-2865	116	191	who	who	PRON
taxlaw-2865	116	192	were	be	AUX
taxlaw-2865	116	193	two	two	NUM
taxlaw-2865	116	194	or	or	CCONJ
taxlaw-2865	116	195	more	more	ADJ
taxlaw-2865	116	196	generations	generation	NOUN
taxlaw-2865	116	197	younger	young	ADJ
taxlaw-2865	116	198	than	than	ADP
taxlaw-2865	116	199	themselves	themselves	PRON
taxlaw-2865	116	200	,	,	PUNCT
taxlaw-2865	116	201	thereby	thereby	ADV
taxlaw-2865	116	202	eliminating	eliminate	VERB
taxlaw-2865	116	203	one	one	NUM
taxlaw-2865	116	204	generational	generational	ADJ
taxlaw-2865	116	205	level	level	NOUN
taxlaw-2865	116	206	of	of	ADP
taxlaw-2865	116	207	transfer	transfer	NOUN
taxlaw-2865	116	208	tax	tax	NOUN
taxlaw-2865	116	209	exposure.28	exposure.28	NOUN
taxlaw-2865	116	210	while	while	SCONJ
taxlaw-2865	116	211	imperfect	imperfect	ADJ
taxlaw-2865	116	212	,	,	PUNCT
taxlaw-2865	116	213	the	the	DET
taxlaw-2865	116	214	nation	nation	NOUN
taxlaw-2865	116	215	’s	’s	PART
taxlaw-2865	116	216	three	three	NUM
taxlaw-2865	116	217	-	-	PUNCT
taxlaw-2865	116	218	pronged	pronged	ADJ
taxlaw-2865	116	219	transfer	transfer	NOUN
taxlaw-2865	116	220	tax	tax	NOUN
taxlaw-2865	116	221	system	system	NOUN
taxlaw-2865	116	222	,	,	PUNCT
taxlaw-2865	116	223	composed	compose	VERB
taxlaw-2865	116	224	of	of	ADP
taxlaw-2865	116	225	the	the	DET
taxlaw-2865	116	226	estate	estate	NOUN
taxlaw-2865	116	227	,	,	PUNCT
taxlaw-2865	116	228	gift	gift	NOUN
taxlaw-2865	116	229	,	,	PUNCT
taxlaw-2865	116	230	and	and	CCONJ
taxlaw-2865	116	231	generation	generation	NOUN
taxlaw-2865	116	232	-	-	PUNCT
taxlaw-2865	116	233	skipping	skip	VERB
taxlaw-2865	116	234	transfer	transfer	NOUN
taxlaw-2865	116	235	taxes	taxis	NOUN
taxlaw-2865	116	236	,	,	PUNCT
taxlaw-2865	116	237	has	have	AUX
taxlaw-2865	116	238	not	not	PART
taxlaw-2865	116	239	only	only	ADV
taxlaw-2865	116	240	richly	richly	ADV
taxlaw-2865	116	241	contributed	contribute	VERB
taxlaw-2865	116	242	to	to	ADP
taxlaw-2865	116	243	the	the	DET
taxlaw-2865	116	244	nation	nation	NOUN
taxlaw-2865	116	245	’s	’s	PART
taxlaw-2865	116	246	revenue	revenue	NOUN
taxlaw-2865	116	247	base,29	base,29	PROPN
taxlaw-2865	116	248	but	but	CCONJ
taxlaw-2865	116	249	has	have	AUX
taxlaw-2865	116	250	also	also	ADV
taxlaw-2865	116	251	somewhat	somewhat	ADV
taxlaw-2865	116	252	reduced	reduce	VERB
taxlaw-2865	116	253	the	the	DET
taxlaw-2865	116	254	flow	flow	NOUN
taxlaw-2865	116	255	of	of	ADP
taxlaw-2865	116	256	inherited	inherit	VERB
taxlaw-2865	116	257	wealth	wealth	NOUN
taxlaw-2865	116	258	and	and	CCONJ
taxlaw-2865	116	259	inhibited	inhibit	VERB
taxlaw-2865	116	260	the	the	DET
taxlaw-2865	116	261	creation	creation	NOUN
taxlaw-2865	116	262	and	and	CCONJ
taxlaw-2865	116	263	perpetuation	perpetuation	NOUN
taxlaw-2865	116	264	of	of	ADP
taxlaw-2865	116	265	dynasties	dynasty	NOUN
taxlaw-2865	116	266	.	.	PUNCT
taxlaw-2865	117	1	by	by	ADP
taxlaw-2865	117	2	way	way	NOUN
taxlaw-2865	117	3	of	of	ADP
taxlaw-2865	117	4	example	example	NOUN
taxlaw-2865	117	5	,	,	PUNCT
taxlaw-2865	117	6	in	in	ADP
taxlaw-2865	117	7	1976	1976	NUM
taxlaw-2865	117	8	,	,	PUNCT
taxlaw-2865	117	9	the	the	DET
taxlaw-2865	117	10	transfer	transfer	NOUN
taxlaw-2865	117	11	tax	tax	NOUN
taxlaw-2865	117	12	regime	regime	NOUN
taxlaw-2865	117	13	was	be	AUX
taxlaw-2865	117	14	hitting	hit	VERB
taxlaw-2865	117	15	its	its	PRON
taxlaw-2865	117	16	full	full	ADJ
taxlaw-2865	117	17	stride	stride	NOUN
taxlaw-2865	117	18	.	.	PUNCT
taxlaw-2865	118	1	that	that	DET
taxlaw-2865	118	2	year	year	NOUN
taxlaw-2865	118	3	,	,	PUNCT
taxlaw-2865	118	4	it	it	PRON
taxlaw-2865	118	5	produced	produce	VERB
taxlaw-2865	118	6	nearly	nearly	ADV
taxlaw-2865	118	7	2.6	2.6	NUM
taxlaw-2865	118	8	%	%	NOUN
taxlaw-2865	118	9	of	of	ADP
taxlaw-2865	118	10	overall	overall	ADJ
taxlaw-2865	118	11	federal	federal	ADJ
taxlaw-2865	118	12	revenue	revenue	NOUN
taxlaw-2865	118	13	,	,	PUNCT
taxlaw-2865	118	14	and	and	CCONJ
taxlaw-2865	118	15	reached	reach	VERB
taxlaw-2865	118	16	nearly	nearly	ADV
taxlaw-2865	118	17	eight	eight	NUM
taxlaw-2865	118	18	percent	percent	NOUN
taxlaw-2865	118	19	of	of	ADP
taxlaw-2865	118	20	all	all	DET
taxlaw-2865	118	21	decedents	decedent	NOUN
taxlaw-2865	118	22	’	'	PUNCT
taxlaw-2865	118	23	estates.30	estates.30	PROPN
taxlaw-2865	118	24	for	for	ADP
taxlaw-2865	118	25	several	several	ADJ
taxlaw-2865	118	26	more	more	ADJ
taxlaw-2865	118	27	decades	decade	NOUN
taxlaw-2865	118	28	,	,	PUNCT
taxlaw-2865	118	29	at	at	ADP
taxlaw-2865	118	30	least	least	ADJ
taxlaw-2865	118	31	in	in	ADP
taxlaw-2865	118	32	terms	term	NOUN
taxlaw-2865	118	33	of	of	ADP
taxlaw-2865	118	34	revenue	revenue	NOUN
taxlaw-2865	118	35	collection	collection	NOUN
taxlaw-2865	118	36	,	,	PUNCT
taxlaw-2865	118	37	until	until	ADP
taxlaw-2865	118	38	2001	2001	NUM
taxlaw-2865	118	39	,	,	PUNCT
taxlaw-2865	118	40	this	this	DET
taxlaw-2865	118	41	state	state	NOUN
taxlaw-2865	118	42	of	of	ADP
taxlaw-2865	118	43	affairs	affair	NOUN
taxlaw-2865	118	44	regarding	regard	VERB
taxlaw-2865	118	45	the	the	DET
taxlaw-2865	118	46	status	status	NOUN
taxlaw-2865	118	47	of	of	ADP
taxlaw-2865	118	48	the	the	DET
taxlaw-2865	118	49	transfer	transfer	NOUN
taxlaw-2865	118	50	tax	tax	NOUN
taxlaw-2865	118	51	regime	regime	NOUN
taxlaw-2865	118	52	was	be	AUX
taxlaw-2865	118	53	to	to	PART
taxlaw-2865	118	54	remain	remain	VERB
taxlaw-2865	118	55	largely	largely	ADV
taxlaw-2865	118	56	intact.31	intact.31	PROPN
taxlaw-2865	118	57	b.	b.	PROPN
taxlaw-2865	118	58	disappearing	disappear	VERB
taxlaw-2865	118	59	asset	asset	NOUN
taxlaw-2865	118	60	values	value	NOUN
taxlaw-2865	118	61	how	how	SCONJ
taxlaw-2865	118	62	the	the	DET
taxlaw-2865	118	63	transfer	transfer	NOUN
taxlaw-2865	118	64	tax	tax	NOUN
taxlaw-2865	118	65	system	system	NOUN
taxlaw-2865	118	66	shapes	shape	NOUN
taxlaw-2865	118	67	taxpayers	taxpayer	NOUN
taxlaw-2865	118	68	’	’	PART
taxlaw-2865	118	69	testamentary	testamentary	ADJ
taxlaw-2865	118	70	affairs	affair	NOUN
taxlaw-2865	118	71	is	be	AUX
taxlaw-2865	118	72	evident	evident	ADJ
taxlaw-2865	118	73	in	in	ADP
taxlaw-2865	118	74	the	the	DET
taxlaw-2865	118	75	sphere	sphere	NOUN
taxlaw-2865	118	76	of	of	ADP
taxlaw-2865	118	77	asset	asset	NOUN
taxlaw-2865	118	78	valuation	valuation	NOUN
taxlaw-2865	118	79	.	.	PUNCT
taxlaw-2865	119	1	for	for	ADP
taxlaw-2865	119	2	the	the	DET
taxlaw-2865	119	3	past	past	ADJ
taxlaw-2865	119	4	century	century	NOUN
taxlaw-2865	119	5	,	,	PUNCT
taxlaw-2865	119	6	taxpayers	taxpayer	NOUN
taxlaw-2865	119	7	have	have	AUX
taxlaw-2865	119	8	gone	go	VERB
taxlaw-2865	119	9	to	to	ADP
taxlaw-2865	119	10	great	great	ADJ
taxlaw-2865	119	11	lengths	length	NOUN
taxlaw-2865	119	12	to	to	PART
taxlaw-2865	119	13	minimize	minimize	VERB
taxlaw-2865	119	14	their	their	PRON
taxlaw-2865	119	15	transfer	transfer	NOUN
taxlaw-2865	119	16	tax	tax	NOUN
taxlaw-2865	119	17	burdens	burden	NOUN
taxlaw-2865	119	18	,	,	PUNCT
taxlaw-2865	119	19	chiefly	chiefly	ADV
taxlaw-2865	119	20	by	by	ADP
taxlaw-2865	119	21	reporting	report	VERB
taxlaw-2865	119	22	the	the	DET
taxlaw-2865	119	23	lowest	low	ADJ
taxlaw-2865	119	24	defensible	defensible	ADJ
taxlaw-2865	119	25	values	value	NOUN
taxlaw-2865	119	26	associated	associate	VERB
taxlaw-2865	119	27	with	with	ADP
taxlaw-2865	119	28	a	a	DET
taxlaw-2865	119	29	decedent	decedent	NOUN
taxlaw-2865	119	30	’s	’s	PART
taxlaw-2865	119	31	assets.32	assets.32	PROPN
taxlaw-2865	119	32	21	21	NUM
taxlaw-2865	119	33	jacobson	jacobson	PROPN
taxlaw-2865	119	34	,	,	PUNCT
taxlaw-2865	119	35	supra	supra	PROPN
taxlaw-2865	119	36	note	note	NOUN
taxlaw-2865	119	37	2	2	NUM
taxlaw-2865	119	38	.	.	NOUN
taxlaw-2865	119	39	22	22	NUM
taxlaw-2865	119	40	revenue	revenue	NOUN
taxlaw-2865	119	41	act	act	NOUN
taxlaw-2865	119	42	of	of	ADP
taxlaw-2865	119	43	1926	1926	NUM
taxlaw-2865	119	44	,	,	PUNCT
taxlaw-2865	119	45	pub	pub	NOUN
taxlaw-2865	119	46	.	.	PUNCT
taxlaw-2865	120	1	l.	l.	PROPN
taxlaw-2865	120	2	no	no	INTJ
taxlaw-2865	120	3	.	.	PROPN
taxlaw-2865	121	1	69	69	NUM
taxlaw-2865	121	2	-	-	SYM
taxlaw-2865	121	3	20	20	NUM
taxlaw-2865	121	4	,	,	PUNCT
taxlaw-2865	121	5	§	§	PROPN
taxlaw-2865	121	6	324	324	NUM
taxlaw-2865	121	7	,	,	PUNCT
taxlaw-2865	121	8	44	44	NUM
taxlaw-2865	121	9	stat	stat	NOUN
taxlaw-2865	121	10	.	.	PUNCT
taxlaw-2865	122	1	9	9	NUM
taxlaw-2865	122	2	,	,	PUNCT
taxlaw-2865	122	3	86	86	NUM
taxlaw-2865	122	4	.	.	PUNCT
taxlaw-2865	123	1	23	23	NUM
taxlaw-2865	123	2	revenue	revenue	NOUN
taxlaw-2865	123	3	act	act	NOUN
taxlaw-2865	123	4	of	of	ADP
taxlaw-2865	123	5	1932	1932	NUM
taxlaw-2865	123	6	,	,	PUNCT
taxlaw-2865	123	7	pub	pub	NOUN
taxlaw-2865	123	8	.	.	PUNCT
taxlaw-2865	124	1	l.	l.	PROPN
taxlaw-2865	124	2	no	no	INTJ
taxlaw-2865	124	3	.	.	PROPN
taxlaw-2865	125	1	72	72	NUM
taxlaw-2865	125	2	-	-	SYM
taxlaw-2865	125	3	154	154	NUM
taxlaw-2865	125	4	,	,	PUNCT
taxlaw-2865	126	1	§	§	PROPN
taxlaw-2865	126	2	§	§	PROPN
taxlaw-2865	126	3	501	501	NUM
taxlaw-2865	126	4	-	-	SYM
taxlaw-2865	126	5	532	532	NUM
taxlaw-2865	126	6	,	,	PUNCT
taxlaw-2865	126	7	47	47	NUM
taxlaw-2865	126	8	stat	stat	NOUN
taxlaw-2865	126	9	.	.	PUNCT
taxlaw-2865	127	1	169	169	NUM
taxlaw-2865	127	2	,	,	PUNCT
taxlaw-2865	127	3	245	245	NUM
taxlaw-2865	127	4	-	-	SYM
taxlaw-2865	127	5	59	59	NUM
taxlaw-2865	127	6	.	.	PUNCT
taxlaw-2865	127	7	24	24	NUM
taxlaw-2865	127	8	jacobson	jacobson	PROPN
taxlaw-2865	127	9	,	,	PUNCT
taxlaw-2865	127	10	supra	supra	PROPN
taxlaw-2865	127	11	note	note	NOUN
taxlaw-2865	127	12	2	2	NUM
taxlaw-2865	127	13	,	,	PUNCT
taxlaw-2865	127	14	at	at	ADP
taxlaw-2865	127	15	125	125	NUM
taxlaw-2865	127	16	.	.	PUNCT
taxlaw-2865	127	17	25	25	NUM
taxlaw-2865	127	18	see	see	VERB
taxlaw-2865	127	19	,	,	PUNCT
taxlaw-2865	127	20	e.g.	e.g.	ADV
taxlaw-2865	127	21	,	,	PUNCT
taxlaw-2865	127	22	eddie	eddie	PROPN
taxlaw-2865	127	23	metrejean	metrejean	PROPN
taxlaw-2865	127	24	&	&	CCONJ
taxlaw-2865	127	25	cheryl	cheryl	PROPN
taxlaw-2865	127	26	metrejean	metrejean	PROPN
taxlaw-2865	127	27	,	,	PUNCT
taxlaw-2865	127	28	death	death	NOUN
taxlaw-2865	127	29	taxes	taxis	NOUN
taxlaw-2865	127	30	in	in	ADP
taxlaw-2865	127	31	the	the	DET
taxlaw-2865	127	32	united	united	PROPN
taxlaw-2865	127	33	states	states	PROPN
taxlaw-2865	127	34	:	:	PUNCT
taxlaw-2865	127	35	a	a	DET
taxlaw-2865	127	36	brief	brief	ADJ
taxlaw-2865	127	37	history	history	NOUN
taxlaw-2865	127	38	,	,	PUNCT
taxlaw-2865	127	39	7	7	NUM
taxlaw-2865	127	40	j.	j.	PROPN
taxlaw-2865	127	41	bus	bus	PROPN
taxlaw-2865	127	42	.	.	PROPN
taxlaw-2865	127	43	&	&	CCONJ
taxlaw-2865	127	44	econ	econ	PROPN
taxlaw-2865	127	45	.	.	PUNCT
taxlaw-2865	128	1	res	re	NOUN
taxlaw-2865	128	2	.	.	PROPN
taxlaw-2865	129	1	33	33	NUM
taxlaw-2865	129	2	,	,	PUNCT
taxlaw-2865	129	3	36	36	NUM
taxlaw-2865	129	4	(	(	PUNCT
taxlaw-2865	129	5	2009	2009	NUM
taxlaw-2865	129	6	)	)	PUNCT
taxlaw-2865	129	7	(	(	PUNCT
taxlaw-2865	129	8	“	"	PUNCT
taxlaw-2865	129	9	the	the	DET
taxlaw-2865	129	10	estate	estate	NOUN
taxlaw-2865	129	11	tax	tax	NOUN
taxlaw-2865	129	12	enacted	enact	VERB
taxlaw-2865	129	13	in	in	ADP
taxlaw-2865	129	14	1916	1916	NUM
taxlaw-2865	129	15	set	set	VERB
taxlaw-2865	129	16	the	the	DET
taxlaw-2865	129	17	standard	standard	NOUN
taxlaw-2865	129	18	for	for	ADP
taxlaw-2865	129	19	what	what	PRON
taxlaw-2865	129	20	the	the	DET
taxlaw-2865	129	21	estate	estate	NOUN
taxlaw-2865	129	22	tax	tax	NOUN
taxlaw-2865	129	23	would	would	AUX
taxlaw-2865	129	24	be	be	AUX
taxlaw-2865	129	25	for	for	ADP
taxlaw-2865	129	26	the	the	DET
taxlaw-2865	129	27	next	next	ADJ
taxlaw-2865	129	28	50	50	NUM
taxlaw-2865	129	29	years	year	NOUN
taxlaw-2865	129	30	.	.	PUNCT
taxlaw-2865	130	1	other	other	ADJ
taxlaw-2865	130	2	than	than	ADP
taxlaw-2865	130	3	rate	rate	NOUN
taxlaw-2865	130	4	and	and	CCONJ
taxlaw-2865	130	5	exemption	exemption	NOUN
taxlaw-2865	130	6	changes	change	NOUN
taxlaw-2865	130	7	and	and	CCONJ
taxlaw-2865	130	8	several	several	ADJ
taxlaw-2865	130	9	other	other	ADJ
taxlaw-2865	130	10	minor	minor	ADJ
taxlaw-2865	130	11	changes	change	NOUN
taxlaw-2865	130	12	,	,	PUNCT
taxlaw-2865	130	13	the	the	DET
taxlaw-2865	130	14	estate	estate	NOUN
taxlaw-2865	130	15	tax	tax	NOUN
taxlaw-2865	130	16	remained	remain	VERB
taxlaw-2865	130	17	largely	largely	ADV
taxlaw-2865	130	18	unchanged	unchanged	ADJ
taxlaw-2865	130	19	until	until	ADP
taxlaw-2865	130	20	1976	1976	NUM
taxlaw-2865	130	21	.	.	PUNCT
taxlaw-2865	130	22	”	"	PUNCT
taxlaw-2865	130	23	)	)	PUNCT
taxlaw-2865	130	24	.	.	PUNCT
taxlaw-2865	131	1	26	26	NUM
taxlaw-2865	131	2	jacobson	jacobson	PROPN
taxlaw-2865	131	3	,	,	PUNCT
taxlaw-2865	131	4	supra	supra	PROPN
taxlaw-2865	131	5	note	note	NOUN
taxlaw-2865	131	6	2	2	NUM
taxlaw-2865	131	7	.	.	PUNCT
taxlaw-2865	132	1	the	the	DET
taxlaw-2865	132	2	77	77	NUM
taxlaw-2865	132	3	%	%	NOUN
taxlaw-2865	132	4	top	top	ADJ
taxlaw-2865	132	5	rate	rate	NOUN
taxlaw-2865	132	6	consistently	consistently	ADV
taxlaw-2865	132	7	applied	apply	VERB
taxlaw-2865	132	8	from	from	ADP
taxlaw-2865	132	9	1941	1941	NUM
taxlaw-2865	132	10	until	until	ADP
taxlaw-2865	132	11	1976	1976	NUM
taxlaw-2865	132	12	.	.	PUNCT
taxlaw-2865	133	1	27	27	NUM
taxlaw-2865	133	2	tax	tax	NOUN
taxlaw-2865	133	3	reform	reform	NOUN
taxlaw-2865	133	4	act	act	NOUN
taxlaw-2865	133	5	of	of	ADP
taxlaw-2865	133	6	1976	1976	NUM
taxlaw-2865	133	7	,	,	PUNCT
taxlaw-2865	133	8	pub	pub	NOUN
taxlaw-2865	133	9	.	.	PUNCT
taxlaw-2865	134	1	l.	l.	PROPN
taxlaw-2865	134	2	no	no	INTJ
taxlaw-2865	134	3	.	.	PROPN
taxlaw-2865	135	1	94	94	NUM
taxlaw-2865	135	2	-	-	SYM
taxlaw-2865	135	3	455	455	NUM
taxlaw-2865	135	4	,	,	PUNCT
taxlaw-2865	135	5	§	§	PROPN
taxlaw-2865	135	6	2006(a	2006(a	NUM
taxlaw-2865	135	7	)	)	PUNCT
taxlaw-2865	135	8	,	,	PUNCT
taxlaw-2865	135	9	90	90	NUM
taxlaw-2865	135	10	stat	stat	NOUN
taxlaw-2865	135	11	.	.	PUNCT
taxlaw-2865	136	1	1520	1520	NUM
taxlaw-2865	136	2	,	,	PUNCT
taxlaw-2865	136	3	1879	1879	NUM
taxlaw-2865	136	4	.	.	PUNCT
taxlaw-2865	137	1	the	the	DET
taxlaw-2865	137	2	tax	tax	NOUN
taxlaw-2865	137	3	reform	reform	PROPN
taxlaw-2865	137	4	act	act	NOUN
taxlaw-2865	137	5	of	of	ADP
taxlaw-2865	137	6	1986	1986	NUM
taxlaw-2865	137	7	retroactively	retroactively	ADV
taxlaw-2865	137	8	repealed	repeal	VERB
taxlaw-2865	137	9	the	the	DET
taxlaw-2865	137	10	1976	1976	NUM
taxlaw-2865	137	11	generation	generation	NOUN
taxlaw-2865	137	12	-	-	PUNCT
taxlaw-2865	137	13	skipping	skip	VERB
taxlaw-2865	137	14	transfer	transfer	NOUN
taxlaw-2865	137	15	tax	tax	NOUN
taxlaw-2865	137	16	and	and	CCONJ
taxlaw-2865	137	17	replaced	replace	VERB
taxlaw-2865	137	18	it	it	PRON
taxlaw-2865	137	19	with	with	ADP
taxlaw-2865	137	20	chapter	chapter	NOUN
taxlaw-2865	137	21	13	13	NUM
taxlaw-2865	137	22	of	of	ADP
taxlaw-2865	137	23	the	the	DET
taxlaw-2865	137	24	code	code	NOUN
taxlaw-2865	137	25	.	.	PUNCT
taxlaw-2865	138	1	tax	tax	NOUN
taxlaw-2865	138	2	reform	reform	PROPN
taxlaw-2865	138	3	act	act	NOUN
taxlaw-2865	138	4	of	of	ADP
taxlaw-2865	138	5	1986	1986	NUM
taxlaw-2865	138	6	,	,	PUNCT
taxlaw-2865	138	7	§	§	PROPN
taxlaw-2865	138	8	§	§	PROPN
taxlaw-2865	138	9	1431	1431	NUM
taxlaw-2865	138	10	-	-	SYM
taxlaw-2865	138	11	1433	1433	NUM
taxlaw-2865	138	12	,	,	PUNCT
taxlaw-2865	138	13	pub	pub	NOUN
taxlaw-2865	138	14	.	.	PUNCT
taxlaw-2865	139	1	l.	l.	PROPN
taxlaw-2865	139	2	no	no	INTJ
taxlaw-2865	139	3	.	.	PROPN
taxlaw-2865	140	1	99	99	NUM
taxlaw-2865	140	2	-	-	SYM
taxlaw-2865	140	3	514	514	NUM
taxlaw-2865	140	4	,	,	PUNCT
taxlaw-2865	140	5	100	100	NUM
taxlaw-2865	140	6	stat	stat	NOUN
taxlaw-2865	140	7	.	.	PUNCT
taxlaw-2865	141	1	2712	2712	NUM
taxlaw-2865	141	2	,	,	PUNCT
taxlaw-2865	141	3	2717	2717	NUM
taxlaw-2865	141	4	.	.	PUNCT
taxlaw-2865	142	1	28	28	NUM
taxlaw-2865	142	2	see	see	VERB
taxlaw-2865	142	3	,	,	PUNCT
taxlaw-2865	142	4	e.g.	e.g.	ADV
taxlaw-2865	142	5	,	,	PUNCT
taxlaw-2865	142	6	howard	howard	PROPN
taxlaw-2865	142	7	e.	e.	PROPN
taxlaw-2865	142	8	abrams	abrams	PROPN
taxlaw-2865	142	9	,	,	PUNCT
taxlaw-2865	142	10	rethinking	rethink	VERB
taxlaw-2865	142	11	generation	generation	NOUN
taxlaw-2865	142	12	-	-	PUNCT
taxlaw-2865	142	13	skipping	skip	VERB
taxlaw-2865	142	14	transfers	transfer	NOUN
taxlaw-2865	142	15	,	,	PUNCT
taxlaw-2865	142	16	40	40	NUM
taxlaw-2865	142	17	sw	sw	NOUN
taxlaw-2865	142	18	.	.	PUNCT
taxlaw-2865	143	1	l.j	l.j	PROPN
taxlaw-2865	143	2	.	.	PROPN
taxlaw-2865	143	3	1145	1145	NUM
taxlaw-2865	143	4	,	,	PUNCT
taxlaw-2865	143	5	1145	1145	NUM
taxlaw-2865	143	6	(	(	PUNCT
taxlaw-2865	143	7	1987	1987	NUM
taxlaw-2865	143	8	)	)	PUNCT
taxlaw-2865	143	9	(	(	PUNCT
taxlaw-2865	143	10	“	"	PUNCT
taxlaw-2865	143	11	the	the	DET
taxlaw-2865	143	12	very	very	ADV
taxlaw-2865	143	13	wealthy	wealthy	ADJ
taxlaw-2865	143	14	,	,	PUNCT
taxlaw-2865	143	15	though	though	ADV
taxlaw-2865	143	16	,	,	PUNCT
taxlaw-2865	143	17	use	use	VERB
taxlaw-2865	143	18	cascading	cascade	VERB
taxlaw-2865	143	19	life	life	NOUN
taxlaw-2865	143	20	estates	estate	NOUN
taxlaw-2865	143	21	and	and	CCONJ
taxlaw-2865	143	22	special	special	ADJ
taxlaw-2865	143	23	powers	power	NOUN
taxlaw-2865	143	24	of	of	ADP
taxlaw-2865	143	25	appointment	appointment	NOUN
taxlaw-2865	143	26	to	to	PART
taxlaw-2865	143	27	approximate	approximate	VERB
taxlaw-2865	143	28	outright	outright	ADJ
taxlaw-2865	143	29	transfers	transfer	NOUN
taxlaw-2865	143	30	while	while	SCONJ
taxlaw-2865	143	31	avoiding	avoid	VERB
taxlaw-2865	143	32	the	the	DET
taxlaw-2865	143	33	periodic	periodic	ADJ
taxlaw-2865	143	34	imposition	imposition	NOUN
taxlaw-2865	143	35	of	of	ADP
taxlaw-2865	143	36	transfer	transfer	NOUN
taxlaw-2865	143	37	tax	tax	NOUN
taxlaw-2865	143	38	.	.	PUNCT
taxlaw-2865	143	39	”	"	PUNCT
taxlaw-2865	143	40	)	)	PUNCT
taxlaw-2865	143	41	.	.	PUNCT
taxlaw-2865	144	1	29	29	NUM
taxlaw-2865	144	2	jacobson	jacobson	PROPN
taxlaw-2865	144	3	,	,	PUNCT
taxlaw-2865	144	4	supra	supra	PROPN
taxlaw-2865	144	5	note	note	NOUN
taxlaw-2865	144	6	2	2	NUM
taxlaw-2865	144	7	,	,	PUNCT
taxlaw-2865	144	8	at	at	ADP
taxlaw-2865	144	9	125	125	NUM
taxlaw-2865	144	10	.	.	PUNCT
taxlaw-2865	144	11	30	30	NUM
taxlaw-2865	145	1	i	i	PRON
taxlaw-2865	145	2	d.	d.	PROPN
taxlaw-2865	145	3	31	31	NUM
taxlaw-2865	146	1	i	i	PRON
taxlaw-2865	146	2	d.	d.	PROPN
taxlaw-2865	146	3	32	32	NUM
taxlaw-2865	146	4	see	see	VERB
taxlaw-2865	146	5	generally	generally	ADV
taxlaw-2865	146	6	james	james	PROPN
taxlaw-2865	146	7	r.	r.	PROPN
taxlaw-2865	146	8	repetti	repetti	PROPN
taxlaw-2865	146	9	,	,	PUNCT
taxlaw-2865	146	10	minority	minority	NOUN
taxlaw-2865	146	11	discounts	discount	NOUN
taxlaw-2865	146	12	:	:	PUNCT
taxlaw-2865	146	13	the	the	DET
taxlaw-2865	146	14	alchemy	alchemy	NOUN
taxlaw-2865	146	15	in	in	ADP
taxlaw-2865	146	16	estate	estate	NOUN
taxlaw-2865	146	17	and	and	CCONJ
taxlaw-2865	146	18	gift	gift	NOUN
taxlaw-2865	146	19	taxation	taxation	NOUN
taxlaw-2865	146	20	,	,	PUNCT
taxlaw-2865	146	21	50	50	NUM
taxlaw-2865	146	22	tax	tax	NOUN
taxlaw-2865	146	23	l.	l.	PROPN
taxlaw-2865	146	24	rev	rev	PROPN
taxlaw-2865	146	25	.	.	PROPN
taxlaw-2865	147	1	415	415	NUM
taxlaw-2865	147	2	(	(	PUNCT
taxlaw-2865	147	3	1995	1995	NUM
taxlaw-2865	147	4	)	)	PUNCT
taxlaw-2865	147	5	(	(	PUNCT
taxlaw-2865	147	6	describing	describe	VERB
taxlaw-2865	147	7	the	the	DET
taxlaw-2865	147	8	techniques	technique	NOUN
taxlaw-2865	147	9	taxpayers	taxpayer	NOUN
taxlaw-2865	147	10	employ	employ	VERB
taxlaw-2865	147	11	to	to	PART
taxlaw-2865	147	12	temporarily	temporarily	ADV
taxlaw-2865	147	13	diminish	diminish	VERB
taxlaw-2865	147	14	asset	asset	NOUN
taxlaw-2865	147	15	values	value	NOUN
taxlaw-2865	147	16	)	)	PUNCT
taxlaw-2865	147	17	;	;	PUNCT
taxlaw-2865	147	18	george	george	PROPN
taxlaw-2865	147	19	cooper	cooper	PROPN
taxlaw-2865	147	20	,	,	PUNCT
taxlaw-2865	147	21	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(i1b025698b7-c649ce94a44-d3854ef6d0a)&originatingdoc=ia4f722214a4511db99a18fc28eb0d9ae&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(i1b025698b7-c649ce94a44-d3854ef6d0a)&originatingdoc=ia4f722214a4511db99a18fc28eb0d9ae&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	147	22	)	)	PUNCT
taxlaw-2865	147	23	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=26uscas90&originatingdoc=ia4f722214a4511db99a18fc28eb0d9ae&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=26uscas90&originatingdoc=ia4f722214a4511db99a18fc28eb0d9ae&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	147	24	)	)	PUNCT
taxlaw-2865	147	25	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(i4b69eee9a1-e642eca21e4-01f8d0a45cf)&originatingdoc=i43ebb8c14b2011db99a18fc28eb0d9ae&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(i4b69eee9a1-e642eca21e4-01f8d0a45cf)&originatingdoc=i43ebb8c14b2011db99a18fc28eb0d9ae&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	147	26	)	)	PUNCT
taxlaw-2865	147	27	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0101588712&pubnum=1243&originatingdoc=ia4f722214a4511db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_1243_1145&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1243_1145	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0101588712&pubnum=1243&originatingdoc=ia4f722214a4511db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_1243_1145&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1243_1145	PROPN
taxlaw-2865	147	28	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0106697207&pubnum=1247&originatingdoc=id93d1571472611db876784559e94f880&reftype=lr&fi=co_pp_sp_1247_424&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1247_424	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0106697207&pubnum=1247&originatingdoc=id93d1571472611db876784559e94f880&reftype=lr&fi=co_pp_sp_1247_424&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1247_424	NOUN
taxlaw-2865	147	29	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0106697207&pubnum=1247&originatingdoc=id93d1571472611db876784559e94f880&reftype=lr&fi=co_pp_sp_1247_424&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1247_424	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0106697207&pubnum=1247&originatingdoc=id93d1571472611db876784559e94f880&reftype=lr&fi=co_pp_sp_1247_424&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1247_424	NOUN
taxlaw-2865	147	30	2018	2018	NUM
taxlaw-2865	147	31	]	]	PUNCT
taxlaw-2865	147	32	55	55	NUM
taxlaw-2865	147	33	determining	determine	VERB
taxlaw-2865	147	34	an	an	DET
taxlaw-2865	147	35	asset	asset	NOUN
taxlaw-2865	147	36	’s	’s	PART
taxlaw-2865	147	37	tax	tax	NOUN
taxlaw-2865	147	38	basis	basis	NOUN
taxlaw-2865	147	39	in	in	ADP
taxlaw-2865	147	40	the	the	DET
taxlaw-2865	147	41	absence	absence	NOUN
taxlaw-2865	147	42	of	of	ADP
taxlaw-2865	147	43	a	a	DET
taxlaw-2865	147	44	meaningful	meaningful	ADJ
taxlaw-2865	147	45	transfer	transfer	NOUN
taxlaw-2865	147	46	tax	tax	NOUN
taxlaw-2865	147	47	regime	regime	NOUN
taxlaw-2865	147	48	in	in	ADP
taxlaw-2865	147	49	the	the	DET
taxlaw-2865	147	50	transfer	transfer	NOUN
taxlaw-2865	147	51	tax	tax	NOUN
taxlaw-2865	147	52	system	system	NOUN
taxlaw-2865	147	53	,	,	PUNCT
taxlaw-2865	147	54	asset	asset	NOUN
taxlaw-2865	147	55	valuations	valuation	NOUN
taxlaw-2865	147	56	have	have	AUX
taxlaw-2865	147	57	thus	thus	ADV
taxlaw-2865	147	58	always	always	ADV
taxlaw-2865	147	59	been	be	AUX
taxlaw-2865	147	60	contentious	contentious	ADJ
taxlaw-2865	147	61	,	,	PUNCT
taxlaw-2865	147	62	sparking	spark	VERB
taxlaw-2865	147	63	much	much	ADJ
taxlaw-2865	147	64	litigation	litigation	NOUN
taxlaw-2865	147	65	involving	involve	VERB
taxlaw-2865	147	66	recurring	recur	VERB
taxlaw-2865	147	67	taxpayer	taxpayer	NOUN
taxlaw-2865	147	68	valuation	valuation	NOUN
taxlaw-2865	147	69	ploys.33	ploys.33	NOUN
taxlaw-2865	147	70	ultimately	ultimately	ADV
taxlaw-2865	147	71	,	,	PUNCT
taxlaw-2865	147	72	congress	congress	PROPN
taxlaw-2865	147	73	choose	choose	VERB
taxlaw-2865	147	74	to	to	PART
taxlaw-2865	147	75	respond	respond	VERB
taxlaw-2865	147	76	by	by	ADP
taxlaw-2865	147	77	enacting	enact	VERB
taxlaw-2865	147	78	chapter	chapter	NOUN
taxlaw-2865	147	79	14	14	NUM
taxlaw-2865	147	80	of	of	ADP
taxlaw-2865	147	81	the	the	DET
taxlaw-2865	147	82	code	code	NOUN
taxlaw-2865	147	83	,	,	PUNCT
taxlaw-2865	147	84	which	which	PRON
taxlaw-2865	147	85	is	be	AUX
taxlaw-2865	147	86	entitled	entitle	VERB
taxlaw-2865	147	87	“	"	PUNCT
taxlaw-2865	147	88	special	special	ADJ
taxlaw-2865	147	89	valuation	valuation	NOUN
taxlaw-2865	147	90	rules	rule	NOUN
taxlaw-2865	147	91	.	.	PUNCT
taxlaw-2865	148	1	”34	”34	ADJ
taxlaw-2865	148	2	despite	despite	SCONJ
taxlaw-2865	148	3	its	its	PRON
taxlaw-2865	148	4	brevity	brevity	NOUN
taxlaw-2865	148	5	,	,	PUNCT
taxlaw-2865	148	6	this	this	DET
taxlaw-2865	148	7	chapter	chapter	NOUN
taxlaw-2865	148	8	sought	seek	VERB
taxlaw-2865	148	9	to	to	PART
taxlaw-2865	148	10	deter	deter	VERB
taxlaw-2865	148	11	a	a	DET
taxlaw-2865	148	12	broad	broad	ADJ
taxlaw-2865	148	13	range	range	NOUN
taxlaw-2865	148	14	of	of	ADP
taxlaw-2865	148	15	taxpayer	taxpayer	NOUN
taxlaw-2865	148	16	valuation	valuation	PROPN
taxlaw-2865	148	17	minimization	minimization	NOUN
taxlaw-2865	148	18	schemes.35	schemes.35	VERB
taxlaw-2865	148	19	a	a	DET
taxlaw-2865	148	20	voluntary	voluntary	ADJ
taxlaw-2865	148	21	tax	tax	NOUN
taxlaw-2865	148	22	?	?	PUNCT
taxlaw-2865	149	1	new	new	ADJ
taxlaw-2865	149	2	perspectives	perspective	NOUN
taxlaw-2865	149	3	on	on	ADP
taxlaw-2865	149	4	sophisticated	sophisticated	ADJ
taxlaw-2865	149	5	estate	estate	NOUN
taxlaw-2865	149	6	tax	tax	NOUN
taxlaw-2865	149	7	avoidance	avoidance	NOUN
taxlaw-2865	149	8	,	,	PUNCT
taxlaw-2865	149	9	77	77	NUM
taxlaw-2865	149	10	colum	colum	NOUN
taxlaw-2865	149	11	.	.	PUNCT
taxlaw-2865	150	1	l.	l.	PROPN
taxlaw-2865	150	2	rev	rev	PROPN
taxlaw-2865	150	3	.	.	PROPN
taxlaw-2865	150	4	161	161	NUM
taxlaw-2865	150	5	,	,	PUNCT
taxlaw-2865	150	6	195	195	NUM
taxlaw-2865	150	7	(	(	PUNCT
taxlaw-2865	150	8	1977	1977	NUM
taxlaw-2865	150	9	)	)	PUNCT
taxlaw-2865	150	10	(	(	PUNCT
taxlaw-2865	150	11	“	"	PUNCT
taxlaw-2865	150	12	[	[	X
taxlaw-2865	150	13	a]n	a]n	NOUN
taxlaw-2865	150	14	extraordinarily	extraordinarily	ADV
taxlaw-2865	150	15	productive	productive	ADJ
taxlaw-2865	150	16	technique	technique	NOUN
taxlaw-2865	150	17	for	for	ADP
taxlaw-2865	150	18	reducing	reduce	VERB
taxlaw-2865	150	19	taxes	taxis	NOUN
taxlaw-2865	150	20	on	on	ADP
taxlaw-2865	150	21	these	these	DET
taxlaw-2865	150	22	transfers	transfer	NOUN
taxlaw-2865	150	23	is	be	AUX
taxlaw-2865	150	24	to	to	PART
taxlaw-2865	150	25	exploit	exploit	VERB
taxlaw-2865	150	26	valuation	valuation	NOUN
taxlaw-2865	150	27	uncertainties	uncertainty	NOUN
taxlaw-2865	150	28	.	.	PUNCT
taxlaw-2865	151	1	aggressive	aggressive	ADJ
taxlaw-2865	151	2	tax	tax	NOUN
taxlaw-2865	151	3	lawyers	lawyer	NOUN
taxlaw-2865	151	4	have	have	AUX
taxlaw-2865	151	5	developed	develop	VERB
taxlaw-2865	151	6	a	a	DET
taxlaw-2865	151	7	package	package	NOUN
taxlaw-2865	151	8	of	of	ADP
taxlaw-2865	151	9	valuation	valuation	NOUN
taxlaw-2865	151	10	stratagems	stratagem	NOUN
taxlaw-2865	151	11	which	which	PRON
taxlaw-2865	151	12	cuts	cut	VERB
taxlaw-2865	151	13	deeply	deeply	ADV
taxlaw-2865	151	14	into	into	ADP
taxlaw-2865	151	15	the	the	DET
taxlaw-2865	151	16	estate	estate	NOUN
taxlaw-2865	151	17	and	and	CCONJ
taxlaw-2865	151	18	gift	gift	NOUN
taxlaw-2865	151	19	tax	tax	NOUN
taxlaw-2865	151	20	base	base	NOUN
taxlaw-2865	151	21	.	.	PUNCT
taxlaw-2865	151	22	”	"	PUNCT
taxlaw-2865	151	23	)	)	PUNCT
taxlaw-2865	151	24	.	.	PUNCT
taxlaw-2865	152	1	33	33	NUM
taxlaw-2865	152	2	in	in	ADP
taxlaw-2865	152	3	particular	particular	ADJ
taxlaw-2865	152	4	,	,	PUNCT
taxlaw-2865	152	5	the	the	DET
taxlaw-2865	152	6	following	follow	VERB
taxlaw-2865	152	7	four	four	NUM
taxlaw-2865	152	8	ploys	ploy	NOUN
taxlaw-2865	152	9	were	be	AUX
taxlaw-2865	152	10	widely	widely	ADV
taxlaw-2865	152	11	used	use	VERB
taxlaw-2865	152	12	:	:	PUNCT
taxlaw-2865	152	13	•	•	ADP
taxlaw-2865	152	14	recapitalizing	recapitalize	VERB
taxlaw-2865	152	15	family	family	NOUN
taxlaw-2865	152	16	-	-	PUNCT
taxlaw-2865	152	17	owned	own	VERB
taxlaw-2865	152	18	businesses	business	NOUN
taxlaw-2865	152	19	with	with	ADP
taxlaw-2865	152	20	two	two	NUM
taxlaw-2865	152	21	-	-	PUNCT
taxlaw-2865	152	22	tiered	tiere	VERB
taxlaw-2865	152	23	capital	capital	NOUN
taxlaw-2865	152	24	structures	structure	NOUN
taxlaw-2865	152	25	.	.	PUNCT
taxlaw-2865	153	1	older	old	ADJ
taxlaw-2865	153	2	family	family	NOUN
taxlaw-2865	153	3	members	member	NOUN
taxlaw-2865	153	4	would	would	AUX
taxlaw-2865	153	5	receive	receive	VERB
taxlaw-2865	153	6	preferred	preferred	ADJ
taxlaw-2865	153	7	stock	stock	NOUN
taxlaw-2865	153	8	with	with	ADP
taxlaw-2865	153	9	rich	rich	ADJ
taxlaw-2865	153	10	dividend	dividend	NOUN
taxlaw-2865	153	11	and	and	CCONJ
taxlaw-2865	153	12	liquidation	liquidation	NOUN
taxlaw-2865	153	13	rights	right	NOUN
taxlaw-2865	153	14	,	,	PUNCT
taxlaw-2865	153	15	while	while	SCONJ
taxlaw-2865	153	16	younger	young	ADJ
taxlaw-2865	153	17	members	member	NOUN
taxlaw-2865	153	18	would	would	AUX
taxlaw-2865	153	19	get	get	VERB
taxlaw-2865	153	20	,	,	PUNCT
taxlaw-2865	153	21	by	by	ADP
taxlaw-2865	153	22	gift	gift	NOUN
taxlaw-2865	153	23	,	,	PUNCT
taxlaw-2865	153	24	common	common	ADJ
taxlaw-2865	153	25	stock	stock	NOUN
taxlaw-2865	153	26	with	with	ADP
taxlaw-2865	153	27	little	little	ADJ
taxlaw-2865	153	28	current	current	ADJ
taxlaw-2865	153	29	value	value	NOUN
taxlaw-2865	153	30	,	,	PUNCT
taxlaw-2865	153	31	but	but	CCONJ
taxlaw-2865	153	32	substantial	substantial	ADJ
taxlaw-2865	153	33	growth	growth	NOUN
taxlaw-2865	153	34	potential	potential	NOUN
taxlaw-2865	153	35	.	.	PUNCT
taxlaw-2865	154	1	see	see	VERB
taxlaw-2865	154	2	,	,	PUNCT
taxlaw-2865	154	3	e.g.	e.g.	ADV
taxlaw-2865	154	4	,	,	PUNCT
taxlaw-2865	154	5	h.r	h.r	PROPN
taxlaw-2865	154	6	.	.	PROPN
taxlaw-2865	154	7	rep	rep	PROPN
taxlaw-2865	154	8	.	.	PROPN
taxlaw-2865	154	9	no	no	PROPN
taxlaw-2865	154	10	.	.	PROPN
taxlaw-2865	154	11	391	391	NUM
taxlaw-2865	154	12	,	,	PUNCT
taxlaw-2865	154	13	pt	pt	X
taxlaw-2865	154	14	.	.	PROPN
taxlaw-2865	154	15	2	2	NUM
taxlaw-2865	154	16	,	,	PUNCT
taxlaw-2865	154	17	reprinted	reprint	VERB
taxlaw-2865	154	18	in	in	ADP
taxlaw-2865	154	19	1987	1987	NUM
taxlaw-2865	154	20	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
taxlaw-2865	154	21	.	.	PUNCT
taxlaw-2865	154	22	2313	2313	NUM
taxlaw-2865	154	23	-	-	SYM
taxlaw-2865	154	24	378	378	NUM
taxlaw-2865	154	25	,	,	PUNCT
taxlaw-2865	154	26	657	657	NUM
taxlaw-2865	154	27	-	-	SYM
taxlaw-2865	154	28	60	60	NUM
taxlaw-2865	154	29	(	(	PUNCT
taxlaw-2865	154	30	detailing	detail	VERB
taxlaw-2865	154	31	how	how	SCONJ
taxlaw-2865	154	32	corporate	corporate	ADJ
taxlaw-2865	154	33	and	and	CCONJ
taxlaw-2865	154	34	partnership	partnership	NOUN
taxlaw-2865	154	35	arrangements	arrangement	NOUN
taxlaw-2865	154	36	were	be	AUX
taxlaw-2865	154	37	enabling	enable	VERB
taxlaw-2865	154	38	taxpayers	taxpayer	NOUN
taxlaw-2865	154	39	to	to	PART
taxlaw-2865	154	40	defeat	defeat	VERB
taxlaw-2865	154	41	their	their	PRON
taxlaw-2865	154	42	transfer	transfer	NOUN
taxlaw-2865	154	43	tax	tax	NOUN
taxlaw-2865	154	44	obligations	obligation	NOUN
taxlaw-2865	154	45	)	)	PUNCT
taxlaw-2865	154	46	;	;	PUNCT
taxlaw-2865	154	47	h.r	h.r	PROPN
taxlaw-2865	154	48	.	.	PROPN
taxlaw-2865	154	49	rep	rep	PROPN
taxlaw-2865	154	50	.	.	PROPN
taxlaw-2865	154	51	no	no	INTJ
taxlaw-2865	154	52	.	.	NOUN
taxlaw-2865	154	53	795	795	NUM
taxlaw-2865	154	54	,	,	PUNCT
taxlaw-2865	154	55	at	at	ADP
taxlaw-2865	154	56	422	422	NUM
taxlaw-2865	154	57	(	(	PUNCT
taxlaw-2865	154	58	1988	1988	NUM
taxlaw-2865	154	59	)	)	PUNCT
taxlaw-2865	154	60	(	(	PUNCT
taxlaw-2865	154	61	explaining	explain	VERB
taxlaw-2865	154	62	how	how	SCONJ
taxlaw-2865	154	63	taxpayers	taxpayer	NOUN
taxlaw-2865	154	64	orchestrated	orchestrate	VERB
taxlaw-2865	154	65	their	their	PRON
taxlaw-2865	154	66	business	business	NOUN
taxlaw-2865	154	67	affairs	affair	NOUN
taxlaw-2865	154	68	to	to	PART
taxlaw-2865	154	69	minimize	minimize	VERB
taxlaw-2865	154	70	their	their	PRON
taxlaw-2865	154	71	transfer	transfer	NOUN
taxlaw-2865	154	72	tax	tax	NOUN
taxlaw-2865	154	73	exposure	exposure	NOUN
taxlaw-2865	154	74	)	)	PUNCT
taxlaw-2865	154	75	.	.	PUNCT
taxlaw-2865	155	1	see	see	AUX
taxlaw-2865	155	2	generally	generally	ADV
taxlaw-2865	155	3	byrle	byrle	VERB
taxlaw-2865	155	4	m.	m.	NOUN
taxlaw-2865	155	5	abbin	abbin	PROPN
taxlaw-2865	155	6	,	,	PUNCT
taxlaw-2865	155	7	taking	take	VERB
taxlaw-2865	155	8	the	the	DET
taxlaw-2865	155	9	temperature	temperature	NOUN
taxlaw-2865	155	10	of	of	ADP
taxlaw-2865	155	11	asset	asset	NOUN
taxlaw-2865	155	12	value	value	NOUN
taxlaw-2865	155	13	freeze	freeze	NOUN
taxlaw-2865	155	14	approaches	approach	NOUN
taxlaw-2865	155	15	:	:	PUNCT
taxlaw-2865	155	16	what	what	PRON
taxlaw-2865	155	17	’s	’	VERB
taxlaw-2865	155	18	hot	hot	ADJ
taxlaw-2865	155	19	,	,	PUNCT
taxlaw-2865	155	20	what	what	PRON
taxlaw-2865	155	21	’s	’	VERB
taxlaw-2865	155	22	not	not	PART
taxlaw-2865	155	23	,	,	PUNCT
taxlaw-2865	155	24	66	66	NUM
taxlaw-2865	155	25	taxes	taxis	NOUN
taxlaw-2865	155	26	3	3	NUM
taxlaw-2865	155	27	(	(	PUNCT
taxlaw-2865	155	28	1988	1988	NUM
taxlaw-2865	155	29	)	)	PUNCT
taxlaw-2865	155	30	;	;	PUNCT
taxlaw-2865	155	31	•	•	X
taxlaw-2865	155	32	utilizing	utilize	VERB
taxlaw-2865	155	33	a	a	DET
taxlaw-2865	155	34	grantor	grantor	NOUN
taxlaw-2865	155	35	retained	retain	VERB
taxlaw-2865	155	36	income	income	NOUN
taxlaw-2865	155	37	trust	trust	NOUN
taxlaw-2865	155	38	(	(	PUNCT
taxlaw-2865	155	39	or	or	CCONJ
taxlaw-2865	155	40	grit	grit	NOUN
taxlaw-2865	155	41	)	)	PUNCT
taxlaw-2865	155	42	that	that	PRON
taxlaw-2865	155	43	was	be	AUX
taxlaw-2865	155	44	designed	design	VERB
taxlaw-2865	155	45	to	to	PART
taxlaw-2865	155	46	bloat	bloat	VERB
taxlaw-2865	155	47	the	the	DET
taxlaw-2865	155	48	value	value	NOUN
taxlaw-2865	155	49	of	of	ADP
taxlaw-2865	155	50	a	a	DET
taxlaw-2865	155	51	retained	retain	VERB
taxlaw-2865	155	52	interest	interest	NOUN
taxlaw-2865	155	53	in	in	ADP
taxlaw-2865	155	54	the	the	DET
taxlaw-2865	155	55	transferor	transferor	NOUN
taxlaw-2865	155	56	’s	’s	PART
taxlaw-2865	155	57	hands	hand	NOUN
taxlaw-2865	155	58	in	in	ADP
taxlaw-2865	155	59	order	order	NOUN
taxlaw-2865	155	60	to	to	PART
taxlaw-2865	155	61	diminish	diminish	VERB
taxlaw-2865	155	62	the	the	DET
taxlaw-2865	155	63	value	value	NOUN
taxlaw-2865	155	64	of	of	ADP
taxlaw-2865	155	65	the	the	DET
taxlaw-2865	155	66	transferred	transfer	VERB
taxlaw-2865	155	67	trust	trust	NOUN
taxlaw-2865	155	68	remainder	remainder	NOUN
taxlaw-2865	155	69	interest	interest	NOUN
taxlaw-2865	155	70	passing	pass	VERB
taxlaw-2865	155	71	to	to	ADP
taxlaw-2865	155	72	transferees	transferee	NOUN
taxlaw-2865	155	73	.	.	PUNCT
taxlaw-2865	156	1	see	see	VERB
taxlaw-2865	156	2	,	,	PUNCT
taxlaw-2865	156	3	e.g.	e.g.	ADV
taxlaw-2865	156	4	,	,	PUNCT
taxlaw-2865	156	5	john	john	PROPN
taxlaw-2865	156	6	r.	r.	PROPN
taxlaw-2865	156	7	price	price	PROPN
taxlaw-2865	156	8	,	,	PUNCT
taxlaw-2865	156	9	contemporary	contemporary	ADJ
taxlaw-2865	156	10	estate	estate	NOUN
taxlaw-2865	156	11	planning	plan	VERB
taxlaw-2865	156	12	§	§	PROPN
taxlaw-2865	156	13	9.43	9.43	NUM
taxlaw-2865	156	14	(	(	PUNCT
taxlaw-2865	156	15	1992	1992	NUM
taxlaw-2865	156	16	)	)	PUNCT
taxlaw-2865	156	17	;	;	PUNCT
taxlaw-2865	156	18	boris	boris	PROPN
taxlaw-2865	156	19	i.	i.	PROPN
taxlaw-2865	156	20	bittker	bittker	PROPN
taxlaw-2865	156	21	&	&	CCONJ
taxlaw-2865	156	22	lawrence	lawrence	PROPN
taxlaw-2865	156	23	lokken	lokken	PROPN
taxlaw-2865	156	24	,	,	PUNCT
taxlaw-2865	156	25	5	5	NUM
taxlaw-2865	156	26	federal	federal	ADJ
taxlaw-2865	156	27	taxation	taxation	NOUN
taxlaw-2865	156	28	of	of	ADP
taxlaw-2865	156	29	income	income	NOUN
taxlaw-2865	156	30	,	,	PUNCT
taxlaw-2865	156	31	estates	estate	NOUN
taxlaw-2865	156	32	and	and	CCONJ
taxlaw-2865	156	33	gifts	gift	NOUN
taxlaw-2865	156	34	¶136.4.1	¶136.4.1	NOUN
taxlaw-2865	156	35	;	;	PUNCT
taxlaw-2865	156	36	stephens	stephens	PROPN
taxlaw-2865	156	37	et	et	PROPN
taxlaw-2865	156	38	al	al	PROPN
taxlaw-2865	156	39	.	.	PROPN
taxlaw-2865	156	40	,	,	PUNCT
taxlaw-2865	156	41	federal	federal	ADJ
taxlaw-2865	156	42	estate	estate	NOUN
taxlaw-2865	156	43	and	and	CCONJ
taxlaw-2865	156	44	gift	gift	NOUN
taxlaw-2865	156	45	taxation	taxation	NOUN
taxlaw-2865	156	46	¶	¶	PROPN
taxlaw-2865	156	47	4.08	4.08	NUM
taxlaw-2865	157	1	[	[	X
taxlaw-2865	157	2	9	9	NUM
taxlaw-2865	157	3	]	]	PUNCT
taxlaw-2865	157	4	[	[	X
taxlaw-2865	157	5	e	e	X
taxlaw-2865	157	6	]	]	X
taxlaw-2865	157	7	(	(	PUNCT
taxlaw-2865	157	8	6th	6th	ADJ
taxlaw-2865	157	9	ed	ed	NOUN
taxlaw-2865	157	10	.	.	PROPN
taxlaw-2865	157	11	1991	1991	NUM
taxlaw-2865	157	12	)	)	PUNCT
taxlaw-2865	157	13	;	;	PUNCT
taxlaw-2865	157	14	see	see	VERB
taxlaw-2865	157	15	also	also	ADV
taxlaw-2865	157	16	staff	staff	NOUN
taxlaw-2865	157	17	of	of	ADP
taxlaw-2865	157	18	joint	joint	ADJ
taxlaw-2865	157	19	comm	comm	NOUN
taxlaw-2865	157	20	.	.	PUNCT
taxlaw-2865	158	1	on	on	ADP
taxlaw-2865	158	2	tax'n	tax'n	PRON
taxlaw-2865	158	3	,	,	PUNCT
taxlaw-2865	158	4	101st	101st	PROPN
taxlaw-2865	158	5	cong	cong	PROPN
taxlaw-2865	158	6	.	.	PUNCT
taxlaw-2865	158	7	,	,	PUNCT
taxlaw-2865	158	8	federal	federal	ADJ
taxlaw-2865	158	9	transfer	transfer	NOUN
taxlaw-2865	158	10	tax	tax	NOUN
taxlaw-2865	158	11	consequences	consequence	NOUN
taxlaw-2865	158	12	of	of	ADP
taxlaw-2865	158	13	estate	estate	NOUN
taxlaw-2865	158	14	freezes	freeze	VERB
taxlaw-2865	158	15	12	12	NUM
taxlaw-2865	158	16	(	(	PUNCT
taxlaw-2865	158	17	comm	comm	NOUN
taxlaw-2865	158	18	.	.	PUNCT
taxlaw-2865	159	1	print	print	NOUN
taxlaw-2865	159	2	1990	1990	NUM
taxlaw-2865	159	3	)	)	PUNCT
taxlaw-2865	160	1	;	;	PUNCT
taxlaw-2865	160	2	richard	richard	PROPN
taxlaw-2865	160	3	a.	a.	PROPN
taxlaw-2865	160	4	oshins	oshins	PROPN
taxlaw-2865	160	5	,	,	PUNCT
taxlaw-2865	160	6	grits	grit	NOUN
taxlaw-2865	160	7	,	,	PUNCT
taxlaw-2865	160	8	splits	split	NOUN
taxlaw-2865	160	9	and	and	CCONJ
taxlaw-2865	160	10	tidbits	tidbit	NOUN
taxlaw-2865	160	11	,	,	PUNCT
taxlaw-2865	160	12	126	126	NUM
taxlaw-2865	160	13	tr	tr	VERB
taxlaw-2865	160	14	.	.	PROPN
taxlaw-2865	160	15	&	&	CCONJ
taxlaw-2865	160	16	est	est	PROPN
taxlaw-2865	160	17	.	.	PUNCT
taxlaw-2865	161	1	28	28	NUM
taxlaw-2865	161	2	,	,	PUNCT
taxlaw-2865	161	3	28	28	NUM
taxlaw-2865	161	4	(	(	PUNCT
taxlaw-2865	161	5	1987	1987	NUM
taxlaw-2865	161	6	)	)	PUNCT
taxlaw-2865	161	7	;	;	PUNCT
taxlaw-2865	161	8	•	•	ADP
taxlaw-2865	161	9	adding	add	VERB
taxlaw-2865	161	10	certain	certain	ADJ
taxlaw-2865	161	11	rights	right	NOUN
taxlaw-2865	161	12	and	and	CCONJ
taxlaw-2865	161	13	restrictions	restriction	NOUN
taxlaw-2865	161	14	to	to	ADP
taxlaw-2865	161	15	business	business	NOUN
taxlaw-2865	161	16	agreements	agreement	NOUN
taxlaw-2865	161	17	involving	involve	VERB
taxlaw-2865	161	18	familyowned	familyowne	VERB
taxlaw-2865	161	19	businesses	business	NOUN
taxlaw-2865	161	20	with	with	ADP
taxlaw-2865	161	21	the	the	DET
taxlaw-2865	161	22	intent	intent	NOUN
taxlaw-2865	161	23	of	of	ADP
taxlaw-2865	161	24	constraining	constrain	VERB
taxlaw-2865	161	25	asset	asset	NOUN
taxlaw-2865	161	26	value	value	NOUN
taxlaw-2865	161	27	of	of	ADP
taxlaw-2865	161	28	those	those	DET
taxlaw-2865	161	29	family	family	NOUN
taxlaw-2865	161	30	members	member	NOUN
taxlaw-2865	161	31	in	in	ADP
taxlaw-2865	161	32	the	the	DET
taxlaw-2865	161	33	older	old	ADJ
taxlaw-2865	161	34	generation	generation	NOUN
taxlaw-2865	161	35	.	.	PUNCT
taxlaw-2865	162	1	see	see	VERB
taxlaw-2865	162	2	,	,	PUNCT
taxlaw-2865	162	3	e.g.	e.g.	ADV
taxlaw-2865	162	4	,	,	PUNCT
taxlaw-2865	162	5	brent	brent	PROPN
taxlaw-2865	162	6	b.	b.	PROPN
taxlaw-2865	162	7	nicholson	nicholson	PROPN
taxlaw-2865	162	8	,	,	PUNCT
taxlaw-2865	162	9	holman	holman	PROPN
taxlaw-2865	162	10	v.	v.	PROPN
taxlaw-2865	162	11	commissioner	commissioner	PROPN
taxlaw-2865	162	12	:	:	PUNCT
taxlaw-2865	162	13	a	a	DET
taxlaw-2865	162	14	death	death	NOUN
taxlaw-2865	162	15	knell	knell	NOUN
taxlaw-2865	162	16	for	for	ADP
taxlaw-2865	162	17	the	the	DET
taxlaw-2865	162	18	tax	tax	NOUN
taxlaw-2865	162	19	value	value	NOUN
taxlaw-2865	162	20	of	of	ADP
taxlaw-2865	162	21	transfer	transfer	NOUN
taxlaw-2865	162	22	restrictions	restriction	NOUN
taxlaw-2865	162	23	in	in	ADP
taxlaw-2865	162	24	family	family	NOUN
taxlaw-2865	162	25	limited	limit	VERB
taxlaw-2865	162	26	partnerships	partnership	NOUN
taxlaw-2865	162	27	?	?	PUNCT
taxlaw-2865	162	28	,	,	PUNCT
taxlaw-2865	162	29	2	2	NUM
taxlaw-2865	162	30	wm	wm	PROPN
taxlaw-2865	162	31	.	.	PROPN
taxlaw-2865	162	32	&	&	CCONJ
taxlaw-2865	162	33	mary	mary	PROPN
taxlaw-2865	162	34	bus	bus	PROPN
taxlaw-2865	162	35	.	.	PUNCT
taxlaw-2865	163	1	l.	l.	PROPN
taxlaw-2865	163	2	rev	rev	PROPN
taxlaw-2865	163	3	.	.	PROPN
taxlaw-2865	163	4	291	291	NUM
taxlaw-2865	163	5	(	(	PUNCT
taxlaw-2865	163	6	2011	2011	NUM
taxlaw-2865	163	7	)	)	PUNCT
taxlaw-2865	163	8	(	(	PUNCT
taxlaw-2865	163	9	explaining	explain	VERB
taxlaw-2865	163	10	how	how	SCONJ
taxlaw-2865	163	11	taxpayers	taxpayer	NOUN
taxlaw-2865	163	12	,	,	PUNCT
taxlaw-2865	163	13	to	to	PART
taxlaw-2865	163	14	minimize	minimize	VERB
taxlaw-2865	163	15	the	the	DET
taxlaw-2865	163	16	value	value	NOUN
taxlaw-2865	163	17	of	of	ADP
taxlaw-2865	163	18	business	business	NOUN
taxlaw-2865	163	19	assets	asset	NOUN
taxlaw-2865	163	20	,	,	PUNCT
taxlaw-2865	163	21	sought	seek	VERB
taxlaw-2865	163	22	to	to	PART
taxlaw-2865	163	23	exploit	exploit	VERB
taxlaw-2865	163	24	transfer	transfer	NOUN
taxlaw-2865	163	25	restrictions	restriction	NOUN
taxlaw-2865	163	26	)	)	PUNCT
taxlaw-2865	163	27	)	)	PUNCT
taxlaw-2865	163	28	;	;	PUNCT
taxlaw-2865	163	29	and	and	CCONJ
taxlaw-2865	163	30	•	•	ADV
taxlaw-2865	163	31	instituting	institute	VERB
taxlaw-2865	163	32	voting	voting	NOUN
taxlaw-2865	163	33	or	or	CCONJ
taxlaw-2865	163	34	liquidation	liquidation	NOUN
taxlaw-2865	163	35	rights	right	NOUN
taxlaw-2865	163	36	in	in	ADP
taxlaw-2865	163	37	the	the	DET
taxlaw-2865	163	38	hands	hand	NOUN
taxlaw-2865	163	39	of	of	ADP
taxlaw-2865	163	40	senior	senior	ADJ
taxlaw-2865	163	41	family	family	NOUN
taxlaw-2865	163	42	member	member	NOUN
taxlaw-2865	163	43	’s	’s	PART
taxlaw-2865	163	44	hands	hand	NOUN
taxlaw-2865	163	45	that	that	PRON
taxlaw-2865	163	46	were	be	AUX
taxlaw-2865	163	47	purposefully	purposefully	ADV
taxlaw-2865	163	48	designed	design	VERB
taxlaw-2865	163	49	to	to	PART
taxlaw-2865	163	50	lapse	lapse	VERB
taxlaw-2865	163	51	upon	upon	SCONJ
taxlaw-2865	163	52	death	death	NOUN
taxlaw-2865	163	53	(	(	PUNCT
taxlaw-2865	163	54	or	or	CCONJ
taxlaw-2865	163	55	other	other	ADJ
taxlaw-2865	163	56	event	event	NOUN
taxlaw-2865	163	57	)	)	PUNCT
taxlaw-2865	163	58	,	,	PUNCT
taxlaw-2865	163	59	augmenting	augment	VERB
taxlaw-2865	163	60	thereby	thereby	ADV
taxlaw-2865	163	61	the	the	DET
taxlaw-2865	163	62	value	value	NOUN
taxlaw-2865	163	63	of	of	ADP
taxlaw-2865	163	64	the	the	DET
taxlaw-2865	163	65	interests	interest	NOUN
taxlaw-2865	163	66	held	hold	VERB
taxlaw-2865	163	67	by	by	ADP
taxlaw-2865	163	68	junior	junior	ADJ
taxlaw-2865	163	69	family	family	NOUN
taxlaw-2865	163	70	members	member	NOUN
taxlaw-2865	163	71	.	.	PUNCT
taxlaw-2865	164	1	see	see	VERB
taxlaw-2865	164	2	,	,	PUNCT
taxlaw-2865	164	3	e.g.	e.g.	ADV
taxlaw-2865	164	4	,	,	PUNCT
taxlaw-2865	164	5	jerald	jerald	PROPN
taxlaw-2865	164	6	david	david	PROPN
taxlaw-2865	164	7	august	august	PROPN
taxlaw-2865	164	8	,	,	PUNCT
taxlaw-2865	164	9	planning	plan	VERB
taxlaw-2865	164	10	for	for	ADP
taxlaw-2865	164	11	lapsing	lapse	VERB
taxlaw-2865	164	12	rights	right	NOUN
taxlaw-2865	164	13	and	and	CCONJ
taxlaw-2865	164	14	restrictions	restriction	NOUN
taxlaw-2865	164	15	–	–	PUNCT
taxlaw-2865	164	16	the	the	DET
taxlaw-2865	164	17	impact	impact	NOUN
taxlaw-2865	164	18	of	of	ADP
taxlaw-2865	164	19	section	section	NOUN
taxlaw-2865	164	20	2704	2704	NUM
taxlaw-2865	164	21	on	on	ADP
taxlaw-2865	164	22	valuation	valuation	NOUN
taxlaw-2865	164	23	,	,	PUNCT
taxlaw-2865	164	24	82	82	NUM
taxlaw-2865	164	25	j.	j.	PROPN
taxlaw-2865	164	26	tax’n	tax’n	PROPN
taxlaw-2865	164	27	342	342	NUM
taxlaw-2865	164	28	(	(	PUNCT
taxlaw-2865	164	29	1995	1995	NUM
taxlaw-2865	164	30	)	)	PUNCT
taxlaw-2865	164	31	(	(	PUNCT
taxlaw-2865	164	32	explaining	explain	VERB
taxlaw-2865	164	33	how	how	SCONJ
taxlaw-2865	164	34	taxpayers	taxpayer	NOUN
taxlaw-2865	164	35	manipulated	manipulate	VERB
taxlaw-2865	164	36	voting	voting	NOUN
taxlaw-2865	164	37	and	and	CCONJ
taxlaw-2865	164	38	liquidation	liquidation	NOUN
taxlaw-2865	164	39	rights	right	NOUN
taxlaw-2865	164	40	)	)	PUNCT
taxlaw-2865	164	41	;	;	PUNCT
taxlaw-2865	164	42	estate	estate	NOUN
taxlaw-2865	164	43	of	of	ADP
taxlaw-2865	164	44	harrison	harrison	NOUN
taxlaw-2865	164	45	v.	v.	ADP
taxlaw-2865	164	46	comm’r	comm’r	PROPN
taxlaw-2865	164	47	.	.	PROPN
taxlaw-2865	164	48	,	,	PUNCT
taxlaw-2865	164	49	52	52	NUM
taxlaw-2865	164	50	t.c.m	t.c.m	NOUN
taxlaw-2865	164	51	.	.	PUNCT
taxlaw-2865	165	1	1306	1306	NUM
taxlaw-2865	165	2	(	(	PUNCT
taxlaw-2865	165	3	1987	1987	NUM
taxlaw-2865	165	4	)	)	PUNCT
taxlaw-2865	166	1	(	(	PUNCT
taxlaw-2865	166	2	holding	hold	VERB
taxlaw-2865	166	3	that	that	SCONJ
taxlaw-2865	166	4	when	when	SCONJ
taxlaw-2865	166	5	the	the	DET
taxlaw-2865	166	6	taxpayer	taxpayer	NOUN
taxlaw-2865	166	7	’s	’	VERB
taxlaw-2865	166	8	right	right	NOUN
taxlaw-2865	166	9	of	of	ADP
taxlaw-2865	166	10	partnership	partnership	NOUN
taxlaw-2865	166	11	liquidation	liquidation	NOUN
taxlaw-2865	166	12	lapsed	lapse	VERB
taxlaw-2865	166	13	at	at	ADP
taxlaw-2865	166	14	death	death	NOUN
taxlaw-2865	166	15	,	,	PUNCT
taxlaw-2865	166	16	the	the	DET
taxlaw-2865	166	17	taxpayer	taxpayer	NOUN
taxlaw-2865	166	18	’s	’s	PART
taxlaw-2865	166	19	representatives	representative	NOUN
taxlaw-2865	166	20	could	could	AUX
taxlaw-2865	166	21	,	,	PUNCT
taxlaw-2865	166	22	in	in	ADP
taxlaw-2865	166	23	valuing	value	VERB
taxlaw-2865	166	24	the	the	DET
taxlaw-2865	166	25	partnership	partnership	NOUN
taxlaw-2865	166	26	interest	interest	NOUN
taxlaw-2865	166	27	,	,	PUNCT
taxlaw-2865	166	28	rightfully	rightfully	ADV
taxlaw-2865	166	29	ignore	ignore	VERB
taxlaw-2865	166	30	the	the	DET
taxlaw-2865	166	31	value	value	NOUN
taxlaw-2865	166	32	associated	associate	VERB
taxlaw-2865	166	33	with	with	ADP
taxlaw-2865	166	34	this	this	DET
taxlaw-2865	166	35	liquidation	liquidation	NOUN
taxlaw-2865	166	36	right	right	NOUN
taxlaw-2865	166	37	)	)	PUNCT
taxlaw-2865	166	38	.	.	PUNCT
taxlaw-2865	167	1	34	34	NUM
taxlaw-2865	167	2	chapter	chapter	NOUN
taxlaw-2865	167	3	14	14	NUM
taxlaw-2865	167	4	of	of	ADP
taxlaw-2865	167	5	the	the	DET
taxlaw-2865	167	6	internal	internal	ADJ
taxlaw-2865	167	7	revenue	revenue	NOUN
taxlaw-2865	167	8	code	code	NOUN
taxlaw-2865	167	9	,	,	PUNCT
taxlaw-2865	167	10	entitled	entitle	VERB
taxlaw-2865	167	11	“	"	PUNCT
taxlaw-2865	167	12	special	special	ADJ
taxlaw-2865	167	13	valuation	valuation	NOUN
taxlaw-2865	167	14	rules	rule	NOUN
taxlaw-2865	167	15	,	,	PUNCT
taxlaw-2865	167	16	”	"	PUNCT
taxlaw-2865	167	17	was	be	AUX
taxlaw-2865	167	18	enacted	enact	VERB
taxlaw-2865	167	19	under	under	ADP
taxlaw-2865	167	20	the	the	DET
taxlaw-2865	167	21	omnibus	omnibus	ADJ
taxlaw-2865	167	22	budget	budget	NOUN
taxlaw-2865	167	23	reconciliation	reconciliation	NOUN
taxlaw-2865	167	24	act	act	NOUN
taxlaw-2865	167	25	of	of	ADP
taxlaw-2865	167	26	1990	1990	NUM
taxlaw-2865	167	27	,	,	PUNCT
taxlaw-2865	167	28	pub	pub	NOUN
taxlaw-2865	167	29	.	.	PUNCT
taxlaw-2865	168	1	l.	l.	PROPN
taxlaw-2865	168	2	no	no	INTJ
taxlaw-2865	168	3	.	.	PROPN
taxlaw-2865	169	1	101	101	NUM
taxlaw-2865	169	2	-	-	SYM
taxlaw-2865	169	3	508	508	NUM
taxlaw-2865	169	4	,	,	PUNCT
taxlaw-2865	169	5	§	§	PROPN
taxlaw-2865	169	6	11602	11602	NUM
taxlaw-2865	169	7	,	,	PUNCT
taxlaw-2865	169	8	104	104	NUM
taxlaw-2865	169	9	stat	stat	NOUN
taxlaw-2865	169	10	.	.	PUNCT
taxlaw-2865	170	1	1388	1388	NUM
taxlaw-2865	170	2	.	.	PUNCT
taxlaw-2865	171	1	see	see	VERB
taxlaw-2865	171	2	h.r	h.r	PROPN
taxlaw-2865	171	3	.	.	PROPN
taxlaw-2865	171	4	5835	5835	NUM
taxlaw-2865	171	5	,	,	PUNCT
taxlaw-2865	171	6	101st	101st	PROPN
taxlaw-2865	171	7	cong	cong	NOUN
taxlaw-2865	171	8	.	.	PUNCT
taxlaw-2865	172	1	§	§	PROPN
taxlaw-2865	172	2	11602	11602	NUM
taxlaw-2865	172	3	(	(	PUNCT
taxlaw-2865	172	4	1990	1990	NUM
taxlaw-2865	172	5	)	)	PUNCT
taxlaw-2865	172	6	.	.	PUNCT
taxlaw-2865	173	1	35	35	NUM
taxlaw-2865	173	2	the	the	DET
taxlaw-2865	173	3	four	four	NUM
taxlaw-2865	173	4	code	code	NOUN
taxlaw-2865	173	5	sections	section	NOUN
taxlaw-2865	173	6	that	that	PRON
taxlaw-2865	173	7	comprise	comprise	VERB
taxlaw-2865	173	8	the	the	DET
taxlaw-2865	173	9	entirety	entirety	NOUN
taxlaw-2865	173	10	of	of	ADP
taxlaw-2865	173	11	chapter	chapter	NOUN
taxlaw-2865	173	12	14	14	NUM
taxlaw-2865	173	13	and	and	CCONJ
taxlaw-2865	173	14	their	their	PRON
taxlaw-2865	173	15	objectives	objective	NOUN
taxlaw-2865	173	16	are	be	AUX
taxlaw-2865	173	17	listed	list	VERB
taxlaw-2865	173	18	seriatim	seriatim	ADJ
taxlaw-2865	173	19	.	.	PUNCT
taxlaw-2865	173	20	i.r.c	i.r.c	NOUN
taxlaw-2865	173	21	.	.	PUNCT
taxlaw-2865	174	1	§	§	PROPN
taxlaw-2865	174	2	2701	2701	NUM
taxlaw-2865	174	3	:	:	PUNCT
taxlaw-2865	174	4	with	with	ADP
taxlaw-2865	174	5	respect	respect	NOUN
taxlaw-2865	174	6	to	to	ADP
taxlaw-2865	174	7	transfers	transfer	NOUN
taxlaw-2865	174	8	made	make	VERB
taxlaw-2865	174	9	to	to	ADP
taxlaw-2865	174	10	family	family	NOUN
taxlaw-2865	174	11	members	member	NOUN
taxlaw-2865	174	12	of	of	ADP
taxlaw-2865	174	13	controlled	control	VERB
taxlaw-2865	174	14	business	business	NOUN
taxlaw-2865	174	15	enterprises	enterprise	NOUN
taxlaw-2865	174	16	,	,	PUNCT
taxlaw-2865	174	17	the	the	DET
taxlaw-2865	174	18	code	code	NOUN
taxlaw-2865	174	19	requires	require	VERB
taxlaw-2865	174	20	that	that	SCONJ
taxlaw-2865	174	21	a	a	DET
taxlaw-2865	174	22	retained	retain	VERB
taxlaw-2865	174	23	senior	senior	ADJ
taxlaw-2865	174	24	equity	equity	NOUN
taxlaw-2865	174	25	interest	interest	NOUN
taxlaw-2865	174	26	(	(	PUNCT
taxlaw-2865	174	27	e.g.	e.g.	ADV
taxlaw-2865	174	28	,	,	PUNCT
taxlaw-2865	174	29	preferred	preferred	ADJ
taxlaw-2865	174	30	stock	stock	NOUN
taxlaw-2865	174	31	)	)	PUNCT
taxlaw-2865	174	32	be	be	AUX
taxlaw-2865	174	33	valued	value	VERB
taxlaw-2865	174	34	at	at	ADP
taxlaw-2865	174	35	zero	zero	NUM
taxlaw-2865	174	36	unless	unless	SCONJ
taxlaw-2865	174	37	it	it	PRON
taxlaw-2865	174	38	includes	include	VERB
taxlaw-2865	174	39	a	a	DET
taxlaw-2865	174	40	right	right	NOUN
taxlaw-2865	174	41	to	to	ADP
taxlaw-2865	174	42	a	a	DET
taxlaw-2865	174	43	“	"	PUNCT
taxlaw-2865	174	44	qualified	qualified	ADJ
taxlaw-2865	174	45	payment	payment	NOUN
taxlaw-2865	174	46	”	"	PUNCT
taxlaw-2865	174	47	(	(	PUNCT
taxlaw-2865	174	48	i.e.	i.e.	X
taxlaw-2865	174	49	,	,	PUNCT
taxlaw-2865	174	50	a	a	DET
taxlaw-2865	174	51	cumulative	cumulative	ADJ
taxlaw-2865	174	52	right	right	NOUN
taxlaw-2865	174	53	to	to	ADP
taxlaw-2865	174	54	periodic	periodic	ADJ
taxlaw-2865	174	55	dividends	dividend	NOUN
taxlaw-2865	174	56	or	or	CCONJ
taxlaw-2865	174	57	other	other	ADJ
taxlaw-2865	174	58	distributions	distribution	NOUN
taxlaw-2865	174	59	at	at	ADP
taxlaw-2865	174	60	a	a	DET
taxlaw-2865	174	61	fixed	fix	VERB
taxlaw-2865	174	62	rate	rate	NOUN
taxlaw-2865	174	63	)	)	PUNCT
taxlaw-2865	174	64	.	.	PUNCT
taxlaw-2865	175	1	i.r.c	i.r.c	NOUN
taxlaw-2865	175	2	.	.	PUNCT
taxlaw-2865	176	1	§	§	PROPN
taxlaw-2865	176	2	2702	2702	NUM
taxlaw-2865	176	3	:	:	PUNCT
taxlaw-2865	176	4	modeled	model	VERB
taxlaw-2865	176	5	after	after	ADP
taxlaw-2865	176	6	split	split	NOUN
taxlaw-2865	176	7	-	-	PUNCT
taxlaw-2865	176	8	interest	interest	NOUN
taxlaw-2865	176	9	charitable	charitable	ADJ
taxlaw-2865	176	10	trusts	trust	NOUN
taxlaw-2865	176	11	,	,	PUNCT
taxlaw-2865	176	12	this	this	DET
taxlaw-2865	176	13	code	code	NOUN
taxlaw-2865	176	14	section	section	NOUN
taxlaw-2865	176	15	essentially	essentially	ADV
taxlaw-2865	176	16	requires	require	VERB
taxlaw-2865	176	17	a	a	DET
taxlaw-2865	176	18	retained	retain	VERB
taxlaw-2865	176	19	term	term	NOUN
taxlaw-2865	176	20	interest	interest	NOUN
taxlaw-2865	176	21	held	hold	VERB
taxlaw-2865	176	22	in	in	ADP
taxlaw-2865	176	23	trust	trust	NOUN
taxlaw-2865	176	24	to	to	PART
taxlaw-2865	176	25	be	be	AUX
taxlaw-2865	176	26	expressed	express	VERB
taxlaw-2865	176	27	as	as	ADP
taxlaw-2865	176	28	an	an	DET
taxlaw-2865	176	29	annuity	annuity	NOUN
taxlaw-2865	176	30	or	or	CCONJ
taxlaw-2865	176	31	unitrust	unitrust	NOUN
taxlaw-2865	176	32	interest	interest	NOUN
taxlaw-2865	176	33	;	;	PUNCT
taxlaw-2865	176	34	any	any	DET
taxlaw-2865	176	35	other	other	ADJ
taxlaw-2865	176	36	retained	retain	VERB
taxlaw-2865	176	37	interest	interest	NOUN
taxlaw-2865	176	38	is	be	AUX
taxlaw-2865	176	39	deemed	deem	VERB
taxlaw-2865	176	40	to	to	PART
taxlaw-2865	176	41	be	be	AUX
taxlaw-2865	176	42	of	of	ADP
taxlaw-2865	176	43	zero	zero	NUM
taxlaw-2865	176	44	value	value	NOUN
taxlaw-2865	176	45	,	,	PUNCT
taxlaw-2865	176	46	making	make	VERB
taxlaw-2865	176	47	the	the	DET
taxlaw-2865	176	48	entirety	entirety	NOUN
taxlaw-2865	176	49	of	of	ADP
taxlaw-2865	176	50	the	the	DET
taxlaw-2865	176	51	trust	trust	NOUN
taxlaw-2865	176	52	contribution	contribution	NOUN
taxlaw-2865	176	53	fully	fully	ADV
taxlaw-2865	176	54	taxable	taxable	ADJ
taxlaw-2865	176	55	.	.	PUNCT
taxlaw-2865	177	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0341428720&pubnum=0003050&originatingdoc=i3d34c73e39de11e698dc8b09b4f043e0&reftype=lr&fi=co_pp_sp_3050_195&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_3050_195	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0341428720&pubnum=0003050&originatingdoc=i3d34c73e39de11e698dc8b09b4f043e0&reftype=lr&fi=co_pp_sp_3050_195&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_3050_195	VERB
taxlaw-2865	177	2	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(i0b2d0c6475-e74e4f8d9ad-773c5f92731)&originatingdoc=iedfa6321227111dbbab99dfb880c57ae&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(i0b2d0c6475-e74e4f8d9ad-773c5f92731)&originatingdoc=iedfa6321227111dbbab99dfb880c57ae&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	177	3	)	)	PUNCT
taxlaw-2865	177	4	56	56	NUM
taxlaw-2865	178	1	[	[	X
taxlaw-2865	178	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	178	3	columbia	columbia	PROPN
taxlaw-2865	178	4	journal	journal	PROPN
taxlaw-2865	178	5	of	of	ADP
taxlaw-2865	178	6	tax	tax	NOUN
taxlaw-2865	178	7	law	law	NOUN
taxlaw-2865	178	8	but	but	CCONJ
taxlaw-2865	178	9	congressional	congressional	ADJ
taxlaw-2865	178	10	loophole	loophole	NOUN
taxlaw-2865	178	11	-	-	PUNCT
taxlaw-2865	178	12	closing	closing	NOUN
taxlaw-2865	178	13	action	action	NOUN
taxlaw-2865	178	14	was	be	AUX
taxlaw-2865	178	15	met	meet	VERB
taxlaw-2865	178	16	with	with	ADP
taxlaw-2865	178	17	stiff	stiff	ADJ
taxlaw-2865	178	18	taxpayer	taxpayer	NOUN
taxlaw-2865	178	19	opposition	opposition	NOUN
taxlaw-2865	178	20	.	.	PUNCT
taxlaw-2865	179	1	to	to	PART
taxlaw-2865	179	2	mitigate	mitigate	VERB
taxlaw-2865	179	3	their	their	PRON
taxlaw-2865	179	4	transfer	transfer	NOUN
taxlaw-2865	179	5	tax	tax	NOUN
taxlaw-2865	179	6	burdens	burden	NOUN
taxlaw-2865	179	7	,	,	PUNCT
taxlaw-2865	179	8	taxpayers	taxpayer	NOUN
taxlaw-2865	179	9	quickly	quickly	ADV
taxlaw-2865	179	10	turned	turn	VERB
taxlaw-2865	179	11	to	to	ADP
taxlaw-2865	179	12	two	two	NUM
taxlaw-2865	179	13	transfer	transfer	NOUN
taxlaw-2865	179	14	-	-	PUNCT
taxlaw-2865	179	15	tax	tax	NOUN
taxlaw-2865	179	16	avoidance	avoidance	NOUN
taxlaw-2865	179	17	tactics	tactic	NOUN
taxlaw-2865	179	18	,	,	PUNCT
taxlaw-2865	179	19	namely	namely	ADV
taxlaw-2865	179	20	,	,	PUNCT
taxlaw-2865	179	21	(	(	PUNCT
taxlaw-2865	179	22	a	a	X
taxlaw-2865	179	23	)	)	PUNCT
taxlaw-2865	179	24	valuation	valuation	NOUN
taxlaw-2865	179	25	discounts	discount	NOUN
taxlaw-2865	179	26	and	and	CCONJ
taxlaw-2865	179	27	(	(	PUNCT
taxlaw-2865	179	28	b	b	X
taxlaw-2865	179	29	)	)	PUNCT
taxlaw-2865	179	30	the	the	DET
taxlaw-2865	179	31	use	use	NOUN
taxlaw-2865	179	32	of	of	ADP
taxlaw-2865	179	33	grantor	grantor	NOUN
taxlaw-2865	179	34	retained	retain	VERB
taxlaw-2865	179	35	annuity	annuity	NOUN
taxlaw-2865	179	36	trusts	trust	NOUN
taxlaw-2865	179	37	.	.	PUNCT
taxlaw-2865	180	1	consider	consider	VERB
taxlaw-2865	180	2	each	each	PRON
taxlaw-2865	180	3	.	.	PUNCT
taxlaw-2865	181	1	(	(	PUNCT
taxlaw-2865	181	2	a	a	X
taxlaw-2865	181	3	)	)	PUNCT
taxlaw-2865	181	4	valuation	valuation	NOUN
taxlaw-2865	181	5	discounts	discount	NOUN
taxlaw-2865	181	6	.	.	PUNCT
taxlaw-2865	182	1	after	after	SCONJ
taxlaw-2865	182	2	congress	congress	PROPN
taxlaw-2865	182	3	enacted	enact	VERB
taxlaw-2865	182	4	chapter	chapter	NOUN
taxlaw-2865	182	5	14	14	NUM
taxlaw-2865	182	6	,	,	PUNCT
taxlaw-2865	182	7	taxpayers	taxpayer	NOUN
taxlaw-2865	182	8	began	begin	VERB
taxlaw-2865	182	9	an	an	DET
taxlaw-2865	182	10	ambitious	ambitious	ADJ
taxlaw-2865	182	11	campaign	campaign	NOUN
taxlaw-2865	182	12	to	to	PART
taxlaw-2865	182	13	“	"	PUNCT
taxlaw-2865	182	14	wrap	wrap	VERB
taxlaw-2865	182	15	”	"	PUNCT
taxlaw-2865	182	16	their	their	PRON
taxlaw-2865	182	17	assets	asset	NOUN
taxlaw-2865	182	18	in	in	ADP
taxlaw-2865	182	19	closely	closely	ADV
taxlaw-2865	182	20	-	-	PUNCT
taxlaw-2865	182	21	held	hold	VERB
taxlaw-2865	182	22	business	business	NOUN
taxlaw-2865	182	23	arrangements	arrangement	NOUN
taxlaw-2865	182	24	(	(	PUNCT
taxlaw-2865	182	25	i.e.	i.e.	X
taxlaw-2865	182	26	,	,	PUNCT
taxlaw-2865	182	27	partnerships	partnership	NOUN
taxlaw-2865	182	28	,	,	PUNCT
taxlaw-2865	182	29	limited	limited	ADJ
taxlaw-2865	182	30	liability	liability	NOUN
taxlaw-2865	182	31	companies	company	NOUN
taxlaw-2865	182	32	,	,	PUNCT
taxlaw-2865	182	33	and	and	CCONJ
taxlaw-2865	182	34	corporations	corporation	NOUN
taxlaw-2865	182	35	)	)	PUNCT
taxlaw-2865	182	36	and	and	CCONJ
taxlaw-2865	182	37	then	then	ADV
taxlaw-2865	182	38	transfer	transfer	VERB
taxlaw-2865	182	39	their	their	PRON
taxlaw-2865	182	40	asset	asset	NOUN
taxlaw-2865	182	41	ownerships	ownership	NOUN
taxlaw-2865	182	42	in	in	ADP
taxlaw-2865	182	43	ways	way	NOUN
taxlaw-2865	182	44	that	that	PRON
taxlaw-2865	182	45	,	,	PUNCT
taxlaw-2865	182	46	for	for	ADP
taxlaw-2865	182	47	transfer	transfer	NOUN
taxlaw-2865	182	48	tax	tax	NOUN
taxlaw-2865	182	49	reporting	reporting	NOUN
taxlaw-2865	182	50	purposes	purpose	NOUN
taxlaw-2865	182	51	,	,	PUNCT
taxlaw-2865	182	52	allow	allow	VERB
taxlaw-2865	182	53	reporting	reporting	NOUN
taxlaw-2865	182	54	of	of	ADP
taxlaw-2865	182	55	significant	significant	ADJ
taxlaw-2865	182	56	minority	minority	NOUN
taxlaw-2865	182	57	and	and	CCONJ
taxlaw-2865	182	58	marketability	marketability	NOUN
taxlaw-2865	182	59	valuation	valuation	NOUN
taxlaw-2865	182	60	discounts	discount	NOUN
taxlaw-2865	182	61	,	,	PUNCT
taxlaw-2865	182	62	ranging	range	VERB
taxlaw-2865	182	63	as	as	ADV
taxlaw-2865	182	64	high	high	ADJ
taxlaw-2865	182	65	as	as	ADP
taxlaw-2865	182	66	70%.36	70%.36	NUM
taxlaw-2865	182	67	a	a	DET
taxlaw-2865	182	68	simple	simple	ADJ
taxlaw-2865	182	69	example	example	NOUN
taxlaw-2865	182	70	illustrates	illustrate	VERB
taxlaw-2865	182	71	how	how	SCONJ
taxlaw-2865	182	72	taxpayers	taxpayer	NOUN
taxlaw-2865	182	73	(	(	PUNCT
taxlaw-2865	182	74	with	with	ADP
taxlaw-2865	182	75	the	the	DET
taxlaw-2865	182	76	assistance	assistance	NOUN
taxlaw-2865	182	77	of	of	ADP
taxlaw-2865	182	78	their	their	PRON
taxlaw-2865	182	79	advisors	advisor	NOUN
taxlaw-2865	182	80	)	)	PUNCT
taxlaw-2865	182	81	chose	choose	VERB
taxlaw-2865	182	82	to	to	PART
taxlaw-2865	182	83	orchestrate	orchestrate	VERB
taxlaw-2865	182	84	their	their	PRON
taxlaw-2865	182	85	personal	personal	ADJ
taxlaw-2865	182	86	affairs	affair	NOUN
taxlaw-2865	182	87	.	.	PUNCT
taxlaw-2865	183	1	assume	assume	VERB
taxlaw-2865	183	2	taxpayer	taxpayer	PROPN
taxlaw-2865	183	3	j	j	PROPN
taxlaw-2865	183	4	owns	own	VERB
taxlaw-2865	183	5	$	$	SYM
taxlaw-2865	183	6	10	10	NUM
taxlaw-2865	183	7	million	million	NUM
taxlaw-2865	183	8	of	of	ADP
taxlaw-2865	183	9	apple	apple	NOUN
taxlaw-2865	183	10	stock	stock	NOUN
taxlaw-2865	183	11	.	.	PUNCT
taxlaw-2865	184	1	she	she	PRON
taxlaw-2865	184	2	forms	form	VERB
taxlaw-2865	184	3	a	a	DET
taxlaw-2865	184	4	limited	limited	ADJ
taxlaw-2865	184	5	liability	liability	NOUN
taxlaw-2865	184	6	company	company	NOUN
taxlaw-2865	184	7	,	,	PUNCT
taxlaw-2865	184	8	funding	fund	VERB
taxlaw-2865	184	9	it	it	PRON
taxlaw-2865	184	10	with	with	ADP
taxlaw-2865	184	11	all	all	PRON
taxlaw-2865	184	12	of	of	ADP
taxlaw-2865	184	13	her	her	PRON
taxlaw-2865	184	14	apple	apple	NOUN
taxlaw-2865	184	15	stock	stock	NOUN
taxlaw-2865	184	16	.	.	PUNCT
taxlaw-2865	185	1	a	a	DET
taxlaw-2865	185	2	week	week	NOUN
taxlaw-2865	185	3	later	later	ADV
taxlaw-2865	185	4	she	she	PRON
taxlaw-2865	185	5	transfers	transfer	VERB
taxlaw-2865	185	6	a	a	DET
taxlaw-2865	185	7	49	49	NUM
taxlaw-2865	185	8	%	%	NOUN
taxlaw-2865	185	9	minority	minority	NOUN
taxlaw-2865	185	10	interest	interest	NOUN
taxlaw-2865	185	11	in	in	ADP
taxlaw-2865	185	12	the	the	DET
taxlaw-2865	185	13	limited	limited	ADJ
taxlaw-2865	185	14	liability	liability	NOUN
taxlaw-2865	185	15	company	company	NOUN
taxlaw-2865	185	16	to	to	ADP
taxlaw-2865	185	17	her	her	PRON
taxlaw-2865	185	18	daughter	daughter	NOUN
taxlaw-2865	185	19	.	.	PUNCT
taxlaw-2865	186	1	rather	rather	ADV
taxlaw-2865	186	2	than	than	SCONJ
taxlaw-2865	186	3	report	report	VERB
taxlaw-2865	186	4	the	the	DET
taxlaw-2865	186	5	value	value	NOUN
taxlaw-2865	186	6	of	of	ADP
taxlaw-2865	186	7	the	the	DET
taxlaw-2865	186	8	gifted	gifted	ADJ
taxlaw-2865	186	9	interest	interest	NOUN
taxlaw-2865	186	10	to	to	PART
taxlaw-2865	186	11	be	be	AUX
taxlaw-2865	186	12	$	$	SYM
taxlaw-2865	186	13	4.9	4.9	NUM
taxlaw-2865	186	14	million	million	NUM
taxlaw-2865	186	15	(	(	PUNCT
taxlaw-2865	186	16	i.e.	i.e.	X
taxlaw-2865	186	17	,	,	PUNCT
taxlaw-2865	186	18	$	$	SYM
taxlaw-2865	186	19	10	10	NUM
taxlaw-2865	186	20	million	million	NUM
taxlaw-2865	186	21	x	x	SYM
taxlaw-2865	186	22	.49	.49	NUM
taxlaw-2865	186	23	)	)	PUNCT
taxlaw-2865	186	24	,	,	PUNCT
taxlaw-2865	186	25	after	after	ADP
taxlaw-2865	186	26	taking	take	VERB
taxlaw-2865	186	27	a	a	DET
taxlaw-2865	186	28	30	30	NUM
taxlaw-2865	186	29	%	%	NOUN
taxlaw-2865	186	30	marketability	marketability	NOUN
taxlaw-2865	186	31	and	and	CCONJ
taxlaw-2865	186	32	minority	minority	NOUN
taxlaw-2865	186	33	interest	interest	NOUN
taxlaw-2865	186	34	discounts	discount	NOUN
taxlaw-2865	186	35	,	,	PUNCT
taxlaw-2865	186	36	she	she	PRON
taxlaw-2865	186	37	may	may	AUX
taxlaw-2865	186	38	report	report	VERB
taxlaw-2865	186	39	the	the	DET
taxlaw-2865	186	40	value	value	NOUN
taxlaw-2865	186	41	of	of	ADP
taxlaw-2865	186	42	the	the	DET
taxlaw-2865	186	43	gifted	gifted	ADJ
taxlaw-2865	186	44	interest	interest	NOUN
taxlaw-2865	186	45	to	to	PART
taxlaw-2865	186	46	be	be	AUX
taxlaw-2865	186	47	$	$	SYM
taxlaw-2865	186	48	3.43	3.43	NUM
taxlaw-2865	186	49	million	million	NUM
taxlaw-2865	186	50	(	(	PUNCT
taxlaw-2865	186	51	$	$	SYM
taxlaw-2865	186	52	4.9	4.9	NUM
taxlaw-2865	186	53	million	million	NUM
taxlaw-2865	186	54	–	–	PUNCT
taxlaw-2865	186	55	(	(	PUNCT
taxlaw-2865	186	56	$	$	SYM
taxlaw-2865	186	57	4.9	4.9	NUM
taxlaw-2865	186	58	million	million	NUM
taxlaw-2865	186	59	x	x	SYM
taxlaw-2865	186	60	.3	.3	NUM
taxlaw-2865	186	61	)	)	PUNCT
taxlaw-2865	186	62	)	)	PUNCT
taxlaw-2865	186	63	.	.	PUNCT
taxlaw-2865	187	1	over	over	ADP
taxlaw-2865	187	2	the	the	DET
taxlaw-2865	187	3	course	course	NOUN
taxlaw-2865	187	4	of	of	ADP
taxlaw-2865	187	5	the	the	DET
taxlaw-2865	187	6	last	last	ADJ
taxlaw-2865	187	7	two	two	NUM
taxlaw-2865	187	8	decades	decade	NOUN
taxlaw-2865	187	9	,	,	PUNCT
taxlaw-2865	187	10	taxpayer	taxpayer	NOUN
taxlaw-2865	187	11	j	j	PROPN
taxlaw-2865	187	12	and	and	CCONJ
taxlaw-2865	187	13	many	many	ADJ
taxlaw-2865	187	14	similarly	similarly	ADV
taxlaw-2865	187	15	-	-	PUNCT
taxlaw-2865	187	16	situated	situate	VERB
taxlaw-2865	187	17	taxpayers	taxpayer	NOUN
taxlaw-2865	187	18	have	have	AUX
taxlaw-2865	187	19	utilized	utilize	VERB
taxlaw-2865	187	20	valuation	valuation	NOUN
taxlaw-2865	187	21	discounts	discount	NOUN
taxlaw-2865	187	22	to	to	PART
taxlaw-2865	187	23	diminish	diminish	VERB
taxlaw-2865	187	24	the	the	DET
taxlaw-2865	187	25	value	value	NOUN
taxlaw-2865	187	26	of	of	ADP
taxlaw-2865	187	27	the	the	DET
taxlaw-2865	187	28	assets	asset	NOUN
taxlaw-2865	187	29	they	they	PRON
taxlaw-2865	187	30	gift	gift	VERB
taxlaw-2865	187	31	and	and	CCONJ
taxlaw-2865	187	32	bequeath	bequeath	VERB
taxlaw-2865	187	33	,	,	PUNCT
taxlaw-2865	187	34	meeting	meet	VERB
taxlaw-2865	187	35	with	with	ADP
taxlaw-2865	187	36	significant	significant	ADJ
taxlaw-2865	187	37	judicial	judicial	ADJ
taxlaw-2865	187	38	success.37	success.37	NOUN
taxlaw-2865	187	39	indeed	indeed	ADV
taxlaw-2865	187	40	,	,	PUNCT
taxlaw-2865	187	41	a	a	DET
taxlaw-2865	187	42	few	few	ADJ
taxlaw-2865	187	43	years	year	NOUN
taxlaw-2865	187	44	after	after	ADP
taxlaw-2865	187	45	the	the	DET
taxlaw-2865	187	46	passage	passage	NOUN
taxlaw-2865	187	47	of	of	ADP
taxlaw-2865	187	48	chapter	chapter	NOUN
taxlaw-2865	187	49	14	14	NUM
taxlaw-2865	187	50	,	,	PUNCT
taxlaw-2865	187	51	even	even	ADV
taxlaw-2865	187	52	the	the	DET
taxlaw-2865	187	53	i.r.s	i.r.	NOUN
taxlaw-2865	187	54	.	.	PUNCT
taxlaw-2865	187	55	conceded	concede	VERB
taxlaw-2865	187	56	that	that	SCONJ
taxlaw-2865	187	57	some	some	DET
taxlaw-2865	187	58	valuation	valuation	NOUN
taxlaw-2865	187	59	discounts	discount	NOUN
taxlaw-2865	187	60	are	be	AUX
taxlaw-2865	187	61	appropriate	appropriate	ADJ
taxlaw-2865	187	62	in	in	ADP
taxlaw-2865	187	63	certain	certain	ADJ
taxlaw-2865	187	64	circumstances.38	circumstances.38	NOUN
taxlaw-2865	187	65	and	and	CCONJ
taxlaw-2865	187	66	despite	despite	SCONJ
taxlaw-2865	187	67	many	many	ADJ
taxlaw-2865	187	68	academics	academic	NOUN
taxlaw-2865	187	69	and	and	CCONJ
taxlaw-2865	187	70	politicians	politician	NOUN
taxlaw-2865	187	71	decrying	decry	VERB
taxlaw-2865	187	72	the	the	DET
taxlaw-2865	187	73	use	use	NOUN
taxlaw-2865	187	74	of	of	ADP
taxlaw-2865	187	75	this	this	DET
taxlaw-2865	187	76	valuation	valuation	NOUN
taxlaw-2865	187	77	strategy,39	strategy,39	NOUN
taxlaw-2865	187	78	taxpayers	taxpayer	NOUN
taxlaw-2865	187	79	have	have	AUX
taxlaw-2865	187	80	continued	continue	VERB
taxlaw-2865	187	81	to	to	PART
taxlaw-2865	187	82	take	take	VERB
taxlaw-2865	187	83	aggressive	aggressive	ADJ
taxlaw-2865	187	84	valuation	valuation	NOUN
taxlaw-2865	187	85	discounts	discount	NOUN
taxlaw-2865	187	86	for	for	ADP
taxlaw-2865	187	87	gift	gift	NOUN
taxlaw-2865	187	88	,	,	PUNCT
taxlaw-2865	187	89	estate	estate	NOUN
taxlaw-2865	187	90	,	,	PUNCT
taxlaw-2865	187	91	and	and	CCONJ
taxlaw-2865	187	92	generation	generation	NOUN
taxlaw-2865	187	93	-	-	PUNCT
taxlaw-2865	187	94	skipping	skip	VERB
taxlaw-2865	187	95	transfer	transfer	NOUN
taxlaw-2865	187	96	tax	tax	NOUN
taxlaw-2865	187	97	reporting	reporting	NOUN
taxlaw-2865	187	98	purposes	purpose	NOUN
taxlaw-2865	187	99	.	.	PUNCT
taxlaw-2865	188	1	(	(	PUNCT
taxlaw-2865	188	2	b	b	X
taxlaw-2865	188	3	)	)	PUNCT
taxlaw-2865	188	4	grantor	grantor	NOUN
taxlaw-2865	188	5	retained	retain	VERB
taxlaw-2865	188	6	annuity	annuity	NOUN
taxlaw-2865	188	7	trusts	trust	NOUN
taxlaw-2865	188	8	(	(	PUNCT
taxlaw-2865	188	9	grats	grat	NOUN
taxlaw-2865	188	10	)	)	PUNCT
taxlaw-2865	188	11	.	.	PUNCT
taxlaw-2865	189	1	with	with	ADP
taxlaw-2865	189	2	chapter	chapter	NOUN
taxlaw-2865	189	3	14	14	NUM
taxlaw-2865	189	4	’s	’s	PART
taxlaw-2865	189	5	enactment	enactment	NOUN
taxlaw-2865	189	6	,	,	PUNCT
taxlaw-2865	189	7	congressional	congressional	ADJ
taxlaw-2865	189	8	members	member	NOUN
taxlaw-2865	189	9	thought	think	VERB
taxlaw-2865	189	10	they	they	PRON
taxlaw-2865	189	11	had	have	AUX
taxlaw-2865	189	12	eliminated	eliminate	VERB
taxlaw-2865	189	13	the	the	DET
taxlaw-2865	189	14	ability	ability	NOUN
taxlaw-2865	189	15	of	of	ADP
taxlaw-2865	189	16	taxpayers	taxpayer	NOUN
taxlaw-2865	189	17	to	to	PART
taxlaw-2865	189	18	make	make	VERB
taxlaw-2865	189	19	transfers	transfer	NOUN
taxlaw-2865	189	20	into	into	ADP
taxlaw-2865	189	21	i.r.c	i.r.c	NOUN
taxlaw-2865	189	22	.	.	PUNCT
taxlaw-2865	190	1	§	§	PROPN
taxlaw-2865	190	2	2703	2703	NUM
taxlaw-2865	190	3	:	:	PUNCT
taxlaw-2865	190	4	unless	unless	SCONJ
taxlaw-2865	190	5	an	an	DET
taxlaw-2865	190	6	enumerated	enumerate	VERB
taxlaw-2865	190	7	exception	exception	NOUN
taxlaw-2865	190	8	applies	apply	VERB
taxlaw-2865	190	9	,	,	PUNCT
taxlaw-2865	190	10	this	this	DET
taxlaw-2865	190	11	code	code	NOUN
taxlaw-2865	190	12	section	section	NOUN
taxlaw-2865	190	13	declares	declare	VERB
taxlaw-2865	190	14	that	that	SCONJ
taxlaw-2865	190	15	all	all	DET
taxlaw-2865	190	16	property	property	NOUN
taxlaw-2865	190	17	valuation	valuation	NOUN
taxlaw-2865	190	18	computations	computation	NOUN
taxlaw-2865	190	19	should	should	AUX
taxlaw-2865	190	20	be	be	AUX
taxlaw-2865	190	21	conducted	conduct	VERB
taxlaw-2865	190	22	by	by	ADP
taxlaw-2865	190	23	disregarding	disregard	VERB
taxlaw-2865	190	24	“	"	PUNCT
taxlaw-2865	190	25	(	(	PUNCT
taxlaw-2865	190	26	1	1	NUM
taxlaw-2865	190	27	)	)	PUNCT
taxlaw-2865	190	28	any	any	DET
taxlaw-2865	190	29	option	option	NOUN
taxlaw-2865	190	30	,	,	PUNCT
taxlaw-2865	190	31	agreement	agreement	NOUN
taxlaw-2865	190	32	,	,	PUNCT
taxlaw-2865	190	33	or	or	CCONJ
taxlaw-2865	190	34	other	other	ADJ
taxlaw-2865	190	35	right	right	NOUN
taxlaw-2865	190	36	to	to	PART
taxlaw-2865	190	37	acquire	acquire	VERB
taxlaw-2865	190	38	or	or	CCONJ
taxlaw-2865	190	39	use	use	VERB
taxlaw-2865	190	40	the	the	DET
taxlaw-2865	190	41	property	property	NOUN
taxlaw-2865	190	42	at	at	ADP
taxlaw-2865	190	43	a	a	DET
taxlaw-2865	190	44	price	price	NOUN
taxlaw-2865	190	45	less	less	ADJ
taxlaw-2865	190	46	than	than	ADP
taxlaw-2865	190	47	the	the	DET
taxlaw-2865	190	48	fair	fair	ADJ
taxlaw-2865	190	49	market	market	NOUN
taxlaw-2865	190	50	value	value	NOUN
taxlaw-2865	190	51	of	of	ADP
taxlaw-2865	190	52	the	the	DET
taxlaw-2865	190	53	property	property	NOUN
taxlaw-2865	190	54	(	(	PUNCT
taxlaw-2865	190	55	without	without	ADP
taxlaw-2865	190	56	regard	regard	NOUN
taxlaw-2865	190	57	to	to	ADP
taxlaw-2865	190	58	such	such	ADJ
taxlaw-2865	190	59	option	option	NOUN
taxlaw-2865	190	60	,	,	PUNCT
taxlaw-2865	190	61	agreement	agreement	NOUN
taxlaw-2865	190	62	,	,	PUNCT
taxlaw-2865	190	63	or	or	CCONJ
taxlaw-2865	190	64	right	right	NOUN
taxlaw-2865	190	65	)	)	PUNCT
taxlaw-2865	190	66	,	,	PUNCT
taxlaw-2865	190	67	or	or	CCONJ
taxlaw-2865	190	68	(	(	PUNCT
taxlaw-2865	190	69	2	2	X
taxlaw-2865	190	70	)	)	PUNCT
taxlaw-2865	190	71	any	any	DET
taxlaw-2865	190	72	restriction	restriction	NOUN
taxlaw-2865	190	73	on	on	ADP
taxlaw-2865	190	74	the	the	DET
taxlaw-2865	190	75	right	right	NOUN
taxlaw-2865	190	76	to	to	PART
taxlaw-2865	190	77	sell	sell	VERB
taxlaw-2865	190	78	or	or	CCONJ
taxlaw-2865	190	79	use	use	VERB
taxlaw-2865	190	80	such	such	ADJ
taxlaw-2865	190	81	property	property	NOUN
taxlaw-2865	190	82	.	.	PUNCT
taxlaw-2865	190	83	”	"	PUNCT
taxlaw-2865	190	84	i.r.c	i.r.c	NOUN
taxlaw-2865	190	85	.	.	PUNCT
taxlaw-2865	191	1	§	§	PROPN
taxlaw-2865	191	2	2704	2704	NUM
taxlaw-2865	191	3	:	:	PUNCT
taxlaw-2865	191	4	in	in	ADP
taxlaw-2865	191	5	the	the	DET
taxlaw-2865	191	6	context	context	NOUN
taxlaw-2865	191	7	of	of	ADP
taxlaw-2865	191	8	a	a	DET
taxlaw-2865	191	9	family	family	NOUN
taxlaw-2865	191	10	-	-	PUNCT
taxlaw-2865	191	11	owned	own	VERB
taxlaw-2865	191	12	business	business	NOUN
taxlaw-2865	191	13	,	,	PUNCT
taxlaw-2865	191	14	this	this	DET
taxlaw-2865	191	15	code	code	NOUN
taxlaw-2865	191	16	section	section	NOUN
taxlaw-2865	191	17	states	state	VERB
taxlaw-2865	191	18	that	that	SCONJ
taxlaw-2865	191	19	the	the	DET
taxlaw-2865	191	20	lapse	lapse	NOUN
taxlaw-2865	191	21	of	of	ADP
taxlaw-2865	191	22	a	a	DET
taxlaw-2865	191	23	voting	voting	NOUN
taxlaw-2865	191	24	or	or	CCONJ
taxlaw-2865	191	25	liquidation	liquidation	NOUN
taxlaw-2865	191	26	right	right	NOUN
taxlaw-2865	191	27	can	can	AUX
taxlaw-2865	191	28	give	give	VERB
taxlaw-2865	191	29	rise	rise	NOUN
taxlaw-2865	191	30	to	to	ADP
taxlaw-2865	191	31	a	a	DET
taxlaw-2865	191	32	taxable	taxable	ADJ
taxlaw-2865	191	33	gift	gift	NOUN
taxlaw-2865	191	34	or	or	CCONJ
taxlaw-2865	191	35	inclusion	inclusion	NOUN
taxlaw-2865	191	36	in	in	ADP
taxlaw-2865	191	37	the	the	DET
taxlaw-2865	191	38	holder	holder	NOUN
taxlaw-2865	191	39	’s	’s	PART
taxlaw-2865	191	40	estate	estate	NOUN
taxlaw-2865	191	41	,	,	PUNCT
taxlaw-2865	191	42	whichever	whichever	PRON
taxlaw-2865	191	43	is	be	AUX
taxlaw-2865	191	44	applicable	applicable	ADJ
taxlaw-2865	191	45	.	.	PUNCT
taxlaw-2865	192	1	36	36	NUM
taxlaw-2865	192	2	martin	martin	PROPN
taxlaw-2865	192	3	v.	v.	ADP
taxlaw-2865	192	4	comm’r	comm’r	NOUN
taxlaw-2865	192	5	,	,	PUNCT
taxlaw-2865	192	6	149	149	NUM
taxlaw-2865	192	7	t.c	t.c	PROPN
taxlaw-2865	192	8	.	.	PROPN
taxlaw-2865	192	9	12	12	NUM
taxlaw-2865	192	10	(	(	PUNCT
taxlaw-2865	192	11	1985	1985	NUM
taxlaw-2865	192	12	)	)	PUNCT
taxlaw-2865	192	13	.	.	PUNCT
taxlaw-2865	193	1	the	the	DET
taxlaw-2865	193	2	practice	practice	NOUN
taxlaw-2865	193	3	of	of	ADP
taxlaw-2865	193	4	valuation	valuation	NOUN
taxlaw-2865	193	5	discounts	discount	NOUN
taxlaw-2865	193	6	has	have	AUX
taxlaw-2865	193	7	been	be	AUX
taxlaw-2865	193	8	widespread	widespread	ADJ
taxlaw-2865	193	9	.	.	PUNCT
taxlaw-2865	194	1	see	see	VERB
taxlaw-2865	194	2	,	,	PUNCT
taxlaw-2865	194	3	e.g.	e.g.	ADV
taxlaw-2865	194	4	,	,	PUNCT
taxlaw-2865	194	5	ronald	ronald	PROPN
taxlaw-2865	194	6	h.	h.	PROPN
taxlaw-2865	194	7	jensen	jensen	PROPN
taxlaw-2865	194	8	,	,	PUNCT
taxlaw-2865	194	9	the	the	DET
taxlaw-2865	194	10	magic	magic	NOUN
taxlaw-2865	194	11	of	of	ADP
taxlaw-2865	194	12	disappearing	disappear	VERB
taxlaw-2865	194	13	wealth	wealth	NOUN
taxlaw-2865	194	14	revisited	revisit	VERB
taxlaw-2865	194	15	:	:	PUNCT
taxlaw-2865	194	16	using	use	VERB
taxlaw-2865	194	17	family	family	NOUN
taxlaw-2865	194	18	limited	limit	VERB
taxlaw-2865	194	19	partnerships	partnership	NOUN
taxlaw-2865	194	20	to	to	PART
taxlaw-2865	194	21	reduce	reduce	VERB
taxlaw-2865	194	22	estate	estate	NOUN
taxlaw-2865	194	23	and	and	CCONJ
taxlaw-2865	194	24	gift	gift	NOUN
taxlaw-2865	194	25	tax	tax	NOUN
taxlaw-2865	194	26	,	,	PUNCT
taxlaw-2865	194	27	1	1	NUM
taxlaw-2865	194	28	pitt	pitt	NOUN
taxlaw-2865	194	29	.	.	PUNCT
taxlaw-2865	195	1	tax	tax	PROPN
taxlaw-2865	195	2	rev	rev	PROPN
taxlaw-2865	195	3	.	.	PROPN
taxlaw-2865	195	4	155	155	NUM
taxlaw-2865	195	5	(	(	PUNCT
taxlaw-2865	195	6	2004	2004	NUM
taxlaw-2865	195	7	)	)	PUNCT
taxlaw-2865	195	8	;	;	PUNCT
taxlaw-2865	195	9	justin	justin	PROPN
taxlaw-2865	195	10	p.	p.	PROPN
taxlaw-2865	195	11	ransome	ransome	PROPN
taxlaw-2865	195	12	&	&	CCONJ
taxlaw-2865	195	13	vinu	vinu	PROPN
taxlaw-2865	195	14	santchit	santchit	PROPN
taxlaw-2865	195	15	,	,	PUNCT
taxlaw-2865	195	16	valuation	valuation	NOUN
taxlaw-2865	195	17	discounts	discount	NOUN
taxlaw-2865	195	18	for	for	ADP
taxlaw-2865	195	19	estate	estate	NOUN
taxlaw-2865	195	20	and	and	CCONJ
taxlaw-2865	195	21	gift	gift	NOUN
taxlaw-2865	195	22	taxes	taxis	NOUN
taxlaw-2865	195	23	,	,	PUNCT
taxlaw-2865	195	24	j.	j.	PROPN
taxlaw-2865	195	25	of	of	ADP
taxlaw-2865	195	26	accountancy	accountancy	NOUN
taxlaw-2865	195	27	(	(	PUNCT
taxlaw-2865	195	28	2009	2009	NUM
taxlaw-2865	195	29	)	)	PUNCT
taxlaw-2865	195	30	,	,	PUNCT
taxlaw-2865	195	31	https://www.journalofaccountancy.com/issues/2009/jul/20091463.html	https://www.journalofaccountancy.com/issues/2009/jul/20091463.html	VERB
taxlaw-2865	196	1	[	[	X
taxlaw-2865	196	2	https://perma.cc/jrv7-4b96	https://perma.cc/jrv7-4b96	X
taxlaw-2865	196	3	]	]	X
taxlaw-2865	196	4	.	.	PUNCT
taxlaw-2865	197	1	37	37	NUM
taxlaw-2865	197	2	see	see	VERB
taxlaw-2865	197	3	,	,	PUNCT
taxlaw-2865	197	4	e.g.	e.g.	ADV
taxlaw-2865	197	5	,	,	PUNCT
taxlaw-2865	197	6	wendy	wendy	PROPN
taxlaw-2865	197	7	c.	c.	PROPN
taxlaw-2865	197	8	gerzog	gerzog	PROPN
taxlaw-2865	197	9	,	,	PUNCT
taxlaw-2865	197	10	kelley	kelley	PROPN
taxlaw-2865	197	11	:	:	PUNCT
taxlaw-2865	197	12	a	a	DET
taxlaw-2865	197	13	green	green	ADJ
taxlaw-2865	197	14	light	light	NOUN
taxlaw-2865	197	15	for	for	ADP
taxlaw-2865	197	16	flps	flp	NOUN
taxlaw-2865	197	17	,	,	PUNCT
taxlaw-2865	197	18	109	109	NUM
taxlaw-2865	197	19	tax	tax	NOUN
taxlaw-2865	197	20	notes	note	NOUN
taxlaw-2865	197	21	1467	1467	NUM
taxlaw-2865	197	22	(	(	PUNCT
taxlaw-2865	197	23	2005	2005	NUM
taxlaw-2865	197	24	)	)	PUNCT
taxlaw-2865	197	25	;	;	PUNCT
taxlaw-2865	197	26	wendy	wendy	PROPN
taxlaw-2865	197	27	c.	c.	PROPN
taxlaw-2865	197	28	gerzog	gerzog	PROPN
taxlaw-2865	197	29	,	,	PUNCT
taxlaw-2865	197	30	return	return	VERB
taxlaw-2865	197	31	to	to	ADP
taxlaw-2865	197	32	senda	senda	PROPN
taxlaw-2865	197	33	:	:	PUNCT
taxlaw-2865	197	34	order	order	NOUN
taxlaw-2865	197	35	determinative	determinative	ADJ
taxlaw-2865	197	36	for	for	ADP
taxlaw-2865	197	37	flp	flp	NOUN
taxlaw-2865	197	38	discounts	discount	NOUN
taxlaw-2865	197	39	,	,	PUNCT
taxlaw-2865	197	40	110	110	NUM
taxlaw-2865	197	41	tax	tax	NOUN
taxlaw-2865	197	42	notes	note	NOUN
taxlaw-2865	197	43	791	791	NUM
taxlaw-2865	197	44	(	(	PUNCT
taxlaw-2865	197	45	2006	2006	NUM
taxlaw-2865	197	46	)	)	PUNCT
taxlaw-2865	197	47	;	;	PUNCT
taxlaw-2865	197	48	espen	espen	PROPN
taxlaw-2865	197	49	robak	robak	NOUN
taxlaw-2865	197	50	,	,	PUNCT
taxlaw-2865	197	51	recent	recent	ADJ
taxlaw-2865	197	52	cases	case	NOUN
taxlaw-2865	197	53	suggest	suggest	VERB
taxlaw-2865	197	54	how	how	SCONJ
taxlaw-2865	197	55	to	to	PART
taxlaw-2865	197	56	maximize	maximize	VERB
taxlaw-2865	197	57	the	the	DET
taxlaw-2865	197	58	marketability	marketability	NOUN
taxlaw-2865	197	59	discount	discount	NOUN
taxlaw-2865	197	60	,	,	PUNCT
taxlaw-2865	197	61	31	31	NUM
taxlaw-2865	197	62	est	est	X
taxlaw-2865	197	63	.	.	PUNCT
taxlaw-2865	198	1	plan	plan	NOUN
taxlaw-2865	198	2	.	.	PUNCT
taxlaw-2865	199	1	605	605	NUM
taxlaw-2865	199	2	(	(	PUNCT
taxlaw-2865	199	3	2004	2004	NUM
taxlaw-2865	199	4	)	)	PUNCT
taxlaw-2865	199	5	.	.	PUNCT
taxlaw-2865	200	1	38	38	NUM
taxlaw-2865	200	2	see	see	NOUN
taxlaw-2865	200	3	rev	rev	PROPN
taxlaw-2865	200	4	.	.	PROPN
taxlaw-2865	201	1	rul	rul	NOUN
taxlaw-2865	201	2	.	.	PUNCT
taxlaw-2865	202	1	93	93	NUM
taxlaw-2865	202	2	-	-	SYM
taxlaw-2865	202	3	12	12	NUM
taxlaw-2865	202	4	,	,	PUNCT
taxlaw-2865	202	5	1993	1993	NUM
taxlaw-2865	202	6	-	-	SYM
taxlaw-2865	202	7	1	1	NUM
taxlaw-2865	202	8	c.b	c.b	PROPN
taxlaw-2865	202	9	.	.	PROPN
taxlaw-2865	202	10	202	202	NUM
taxlaw-2865	202	11	(	(	PUNCT
taxlaw-2865	202	12	“	"	PUNCT
taxlaw-2865	202	13	[	[	X
taxlaw-2865	202	14	m]inority	m]inority	NOUN
taxlaw-2865	202	15	discount	discount	NOUN
taxlaw-2865	202	16	will	will	AUX
taxlaw-2865	202	17	not	not	PART
taxlaw-2865	202	18	be	be	AUX
taxlaw-2865	202	19	disallowed	disallow	VERB
taxlaw-2865	202	20	solely	solely	ADV
taxlaw-2865	202	21	because	because	SCONJ
taxlaw-2865	202	22	a	a	DET
taxlaw-2865	202	23	transferred	transfer	VERB
taxlaw-2865	202	24	interest	interest	NOUN
taxlaw-2865	202	25	,	,	PUNCT
taxlaw-2865	202	26	when	when	SCONJ
taxlaw-2865	202	27	aggregated	aggregate	VERB
taxlaw-2865	202	28	with	with	ADP
taxlaw-2865	202	29	the	the	DET
taxlaw-2865	202	30	interests	interest	NOUN
taxlaw-2865	202	31	held	hold	VERB
taxlaw-2865	202	32	by	by	ADP
taxlaw-2865	202	33	family	family	NOUN
taxlaw-2865	202	34	members	member	NOUN
taxlaw-2865	202	35	,	,	PUNCT
taxlaw-2865	202	36	would	would	AUX
taxlaw-2865	202	37	be	be	AUX
taxlaw-2865	202	38	a	a	DET
taxlaw-2865	202	39	part	part	NOUN
taxlaw-2865	202	40	of	of	ADP
taxlaw-2865	202	41	a	a	DET
taxlaw-2865	202	42	controlling	control	VERB
taxlaw-2865	202	43	interest	interest	NOUN
taxlaw-2865	202	44	.	.	PUNCT
taxlaw-2865	202	45	”	"	PUNCT
taxlaw-2865	202	46	)	)	PUNCT
taxlaw-2865	202	47	.	.	PUNCT
taxlaw-2865	203	1	39	39	NUM
taxlaw-2865	203	2	see	see	VERB
taxlaw-2865	203	3	,	,	PUNCT
taxlaw-2865	203	4	e.g.	e.g.	ADV
taxlaw-2865	203	5	,	,	PUNCT
taxlaw-2865	203	6	treasury	treasury	PROPN
taxlaw-2865	203	7	dep't	dep't	NOUN
taxlaw-2865	203	8	,	,	PUNCT
taxlaw-2865	203	9	tax	tax	NOUN
taxlaw-2865	203	10	reform	reform	NOUN
taxlaw-2865	203	11	for	for	ADP
taxlaw-2865	203	12	fairness	fairness	NOUN
taxlaw-2865	203	13	,	,	PUNCT
taxlaw-2865	203	14	simplicity	simplicity	NOUN
taxlaw-2865	203	15	,	,	PUNCT
taxlaw-2865	203	16	and	and	CCONJ
taxlaw-2865	203	17	economic	economic	ADJ
taxlaw-2865	203	18	growth	growth	NOUN
taxlaw-2865	203	19	386	386	NUM
taxlaw-2865	203	20	-	-	SYM
taxlaw-2865	203	21	87	87	NUM
taxlaw-2865	203	22	(	(	PUNCT
taxlaw-2865	203	23	1984	1984	NUM
taxlaw-2865	203	24	)	)	PUNCT
taxlaw-2865	203	25	(	(	PUNCT
taxlaw-2865	203	26	expounding	expound	VERB
taxlaw-2865	203	27	a	a	DET
taxlaw-2865	203	28	proposal	proposal	NOUN
taxlaw-2865	203	29	to	to	PART
taxlaw-2865	203	30	curtail	curtail	VERB
taxlaw-2865	203	31	minority	minority	NOUN
taxlaw-2865	203	32	discounts	discount	NOUN
taxlaw-2865	203	33	)	)	PUNCT
taxlaw-2865	203	34	;	;	PUNCT
taxlaw-2865	203	35	george	george	PROPN
taxlaw-2865	203	36	cooper	cooper	PROPN
taxlaw-2865	203	37	,	,	PUNCT
taxlaw-2865	203	38	a	a	DET
taxlaw-2865	203	39	voluntary	voluntary	ADJ
taxlaw-2865	203	40	tax	tax	NOUN
taxlaw-2865	203	41	?	?	PUNCT
taxlaw-2865	204	1	new	new	ADJ
taxlaw-2865	204	2	perspectives	perspective	NOUN
taxlaw-2865	204	3	on	on	ADP
taxlaw-2865	204	4	sophisticated	sophisticated	ADJ
taxlaw-2865	204	5	estate	estate	NOUN
taxlaw-2865	204	6	tax	tax	NOUN
taxlaw-2865	204	7	avoidance	avoidance	NOUN
taxlaw-2865	204	8	,	,	PUNCT
taxlaw-2865	204	9	77	77	NUM
taxlaw-2865	204	10	colum	colum	NOUN
taxlaw-2865	204	11	.	.	PUNCT
taxlaw-2865	205	1	l.	l.	PROPN
taxlaw-2865	205	2	rev	rev	PROPN
taxlaw-2865	205	3	.	.	PROPN
taxlaw-2865	205	4	161	161	NUM
taxlaw-2865	205	5	,	,	PUNCT
taxlaw-2865	205	6	195	195	NUM
taxlaw-2865	205	7	-	-	SYM
taxlaw-2865	205	8	204	204	NUM
taxlaw-2865	205	9	(	(	PUNCT
taxlaw-2865	205	10	1977	1977	NUM
taxlaw-2865	205	11	)	)	PUNCT
taxlaw-2865	205	12	(	(	PUNCT
taxlaw-2865	205	13	pointing	point	VERB
taxlaw-2865	205	14	out	out	ADP
taxlaw-2865	205	15	how	how	SCONJ
taxlaw-2865	205	16	taxpayers	taxpayer	NOUN
taxlaw-2865	205	17	make	make	VERB
taxlaw-2865	205	18	wealth	wealth	NOUN
taxlaw-2865	205	19	artificially	artificially	ADV
taxlaw-2865	205	20	disappear	disappear	VERB
taxlaw-2865	205	21	)	)	PUNCT
taxlaw-2865	205	22	.	.	PUNCT
taxlaw-2865	206	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0341428720&pubnum=3050&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_3050_201&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_3050_201	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0341428720&pubnum=3050&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_3050_201&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_3050_201	X
taxlaw-2865	206	2	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0341428720&pubnum=3050&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_3050_201&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_3050_201	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0341428720&pubnum=3050&originatingdoc=i69c3e3014a8611db99a18fc28eb0d9ae&reftype=lr&fi=co_pp_sp_3050_201&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_3050_201	VERB
taxlaw-2865	206	3	2018	2018	NUM
taxlaw-2865	206	4	]	]	PUNCT
taxlaw-2865	206	5	57	57	NUM
taxlaw-2865	206	6	determining	determine	VERB
taxlaw-2865	206	7	an	an	DET
taxlaw-2865	206	8	asset	asset	NOUN
taxlaw-2865	206	9	’s	’s	PART
taxlaw-2865	206	10	tax	tax	NOUN
taxlaw-2865	206	11	basis	basis	NOUN
taxlaw-2865	206	12	in	in	ADP
taxlaw-2865	206	13	the	the	DET
taxlaw-2865	206	14	absence	absence	NOUN
taxlaw-2865	206	15	of	of	ADP
taxlaw-2865	206	16	a	a	DET
taxlaw-2865	206	17	meaningful	meaningful	ADJ
taxlaw-2865	206	18	transfer	transfer	NOUN
taxlaw-2865	206	19	tax	tax	NOUN
taxlaw-2865	206	20	regime	regime	NOUN
taxlaw-2865	206	21	trust	trust	NOUN
taxlaw-2865	206	22	that	that	PRON
taxlaw-2865	206	23	would	would	AUX
taxlaw-2865	206	24	enable	enable	VERB
taxlaw-2865	206	25	them	they	PRON
taxlaw-2865	206	26	to	to	PART
taxlaw-2865	206	27	circumvent	circumvent	VERB
taxlaw-2865	206	28	their	their	PRON
taxlaw-2865	206	29	transfer	transfer	NOUN
taxlaw-2865	206	30	tax	tax	NOUN
taxlaw-2865	206	31	obligations	obligation	NOUN
taxlaw-2865	206	32	.	.	PUNCT
taxlaw-2865	207	1	they	they	PRON
taxlaw-2865	207	2	were	be	AUX
taxlaw-2865	207	3	wrong	wrong	ADJ
taxlaw-2865	207	4	.	.	PUNCT
taxlaw-2865	208	1	creative	creative	ADJ
taxlaw-2865	208	2	tax	tax	NOUN
taxlaw-2865	208	3	advisors	advisor	NOUN
taxlaw-2865	208	4	devised	devise	VERB
taxlaw-2865	208	5	a	a	DET
taxlaw-2865	208	6	transfer	transfer	NOUN
taxlaw-2865	208	7	tax	tax	NOUN
taxlaw-2865	208	8	strategy	strategy	NOUN
taxlaw-2865	208	9	that	that	PRON
taxlaw-2865	208	10	turned	turn	VERB
taxlaw-2865	208	11	newly	newly	ADV
taxlaw-2865	208	12	enacted	enact	VERB
taxlaw-2865	208	13	code	code	NOUN
taxlaw-2865	208	14	section	section	NOUN
taxlaw-2865	208	15	2702	2702	NUM
taxlaw-2865	208	16	upside	upside	ADV
taxlaw-2865	208	17	down	down	ADV
taxlaw-2865	208	18	:	:	PUNCT
taxlaw-2865	208	19	taxpayers	taxpayer	NOUN
taxlaw-2865	208	20	would	would	AUX
taxlaw-2865	208	21	transfer	transfer	VERB
taxlaw-2865	208	22	assets	asset	NOUN
taxlaw-2865	208	23	into	into	ADP
taxlaw-2865	208	24	trust	trust	NOUN
taxlaw-2865	208	25	,	,	PUNCT
taxlaw-2865	208	26	retain	retain	VERB
taxlaw-2865	208	27	a	a	DET
taxlaw-2865	208	28	large	large	ADJ
taxlaw-2865	208	29	annuity	annuity	NOUN
taxlaw-2865	208	30	amount	amount	NOUN
taxlaw-2865	208	31	,	,	PUNCT
taxlaw-2865	208	32	and	and	CCONJ
taxlaw-2865	208	33	report	report	VERB
taxlaw-2865	208	34	the	the	DET
taxlaw-2865	208	35	fair	fair	ADJ
taxlaw-2865	208	36	market	market	NOUN
taxlaw-2865	208	37	value	value	NOUN
taxlaw-2865	208	38	of	of	ADP
taxlaw-2865	208	39	the	the	DET
taxlaw-2865	208	40	gifted	gifted	ADJ
taxlaw-2865	208	41	remainder	remainder	NOUN
taxlaw-2865	208	42	interest	interest	NOUN
taxlaw-2865	208	43	to	to	PART
taxlaw-2865	208	44	be	be	AUX
taxlaw-2865	208	45	zero.40	zero.40	NOUN
taxlaw-2865	208	46	if	if	SCONJ
taxlaw-2865	208	47	the	the	DET
taxlaw-2865	208	48	contributed	contributed	ADJ
taxlaw-2865	208	49	trust	trust	NOUN
taxlaw-2865	208	50	assets	asset	NOUN
taxlaw-2865	208	51	produced	produce	VERB
taxlaw-2865	208	52	yields	yield	NOUN
taxlaw-2865	208	53	or	or	CCONJ
taxlaw-2865	208	54	appreciated	appreciate	VERB
taxlaw-2865	208	55	in	in	ADP
taxlaw-2865	208	56	value	value	NOUN
taxlaw-2865	208	57	in	in	ADP
taxlaw-2865	208	58	excess	excess	NOUN
taxlaw-2865	208	59	of	of	ADP
taxlaw-2865	208	60	the	the	DET
taxlaw-2865	208	61	applicable	applicable	ADJ
taxlaw-2865	208	62	federal	federal	ADJ
taxlaw-2865	208	63	interest	interest	NOUN
taxlaw-2865	208	64	rate	rate	NOUN
taxlaw-2865	208	65	,	,	PUNCT
taxlaw-2865	208	66	wealth	wealth	NOUN
taxlaw-2865	208	67	would	would	AUX
taxlaw-2865	208	68	inure	inure	VERB
taxlaw-2865	208	69	free	free	ADJ
taxlaw-2865	208	70	of	of	ADP
taxlaw-2865	208	71	transfer	transfer	NOUN
taxlaw-2865	208	72	tax	tax	NOUN
taxlaw-2865	208	73	to	to	ADP
taxlaw-2865	208	74	the	the	DET
taxlaw-2865	208	75	trust	trust	NOUN
taxlaw-2865	208	76	remainder	remainder	NOUN
taxlaw-2865	208	77	beneficiaries	beneficiary	NOUN
taxlaw-2865	208	78	;	;	PUNCT
taxlaw-2865	208	79	if	if	SCONJ
taxlaw-2865	208	80	the	the	DET
taxlaw-2865	208	81	contributed	contributed	ADJ
taxlaw-2865	208	82	trust	trust	NOUN
taxlaw-2865	208	83	assets	asset	NOUN
taxlaw-2865	208	84	failed	fail	VERB
taxlaw-2865	208	85	to	to	PART
taxlaw-2865	208	86	produce	produce	VERB
taxlaw-2865	208	87	yields	yield	NOUN
taxlaw-2865	208	88	or	or	CCONJ
taxlaw-2865	208	89	appreciate	appreciate	ADJ
taxlaw-2865	208	90	value	value	NOUN
taxlaw-2865	208	91	in	in	ADP
taxlaw-2865	208	92	excess	excess	NOUN
taxlaw-2865	208	93	of	of	ADP
taxlaw-2865	208	94	the	the	DET
taxlaw-2865	208	95	applicable	applicable	ADJ
taxlaw-2865	208	96	federal	federal	ADJ
taxlaw-2865	208	97	rate	rate	NOUN
taxlaw-2865	208	98	,	,	PUNCT
taxlaw-2865	208	99	there	there	PRON
taxlaw-2865	208	100	was	be	VERB
taxlaw-2865	208	101	no	no	DET
taxlaw-2865	208	102	downside	downside	ADJ
taxlaw-2865	208	103	risk	risk	NOUN
taxlaw-2865	208	104	to	to	ADP
taxlaw-2865	208	105	the	the	DET
taxlaw-2865	208	106	taxpayer	taxpayer	NOUN
taxlaw-2865	208	107	(	(	PUNCT
taxlaw-2865	208	108	who	who	PRON
taxlaw-2865	208	109	,	,	PUNCT
taxlaw-2865	208	110	in	in	ADP
taxlaw-2865	208	111	making	make	VERB
taxlaw-2865	208	112	the	the	DET
taxlaw-2865	208	113	trust	trust	NOUN
taxlaw-2865	208	114	contribution	contribution	NOUN
taxlaw-2865	208	115	and	and	CCONJ
taxlaw-2865	208	116	reporting	report	VERB
taxlaw-2865	208	117	a	a	DET
taxlaw-2865	208	118	$	$	SYM
taxlaw-2865	208	119	0	0	NUM
taxlaw-2865	208	120	gift	gift	NOUN
taxlaw-2865	208	121	,	,	PUNCT
taxlaw-2865	208	122	had	have	AUX
taxlaw-2865	208	123	not	not	PART
taxlaw-2865	208	124	used	use	VERB
taxlaw-2865	208	125	any	any	DET
taxlaw-2865	208	126	portion	portion	NOUN
taxlaw-2865	208	127	of	of	ADP
taxlaw-2865	208	128	his	his	PRON
taxlaw-2865	208	129	lifetime	lifetime	NOUN
taxlaw-2865	208	130	exemption	exemption	NOUN
taxlaw-2865	208	131	amount	amount	NOUN
taxlaw-2865	208	132	)	)	PUNCT
taxlaw-2865	208	133	.	.	PUNCT
taxlaw-2865	209	1	to	to	PART
taxlaw-2865	209	2	illustrate	illustrate	VERB
taxlaw-2865	209	3	,	,	PUNCT
taxlaw-2865	209	4	suppose	suppose	VERB
taxlaw-2865	209	5	taxpayer	taxpayer	PROPN
taxlaw-2865	209	6	k	k	PROPN
taxlaw-2865	209	7	is	be	AUX
taxlaw-2865	209	8	the	the	DET
taxlaw-2865	209	9	sole	sole	ADJ
taxlaw-2865	209	10	owner	owner	NOUN
taxlaw-2865	209	11	of	of	ADP
taxlaw-2865	209	12	stock	stock	NOUN
taxlaw-2865	209	13	in	in	ADP
taxlaw-2865	209	14	a	a	DET
taxlaw-2865	209	15	closely	closely	ADV
taxlaw-2865	209	16	-	-	PUNCT
taxlaw-2865	209	17	held	hold	VERB
taxlaw-2865	209	18	business	business	NOUN
taxlaw-2865	209	19	,	,	PUNCT
taxlaw-2865	209	20	worth	worth	ADJ
taxlaw-2865	209	21	$	$	SYM
taxlaw-2865	209	22	10	10	NUM
taxlaw-2865	209	23	million	million	NUM
taxlaw-2865	209	24	.	.	PUNCT
taxlaw-2865	210	1	suppose	suppose	VERB
taxlaw-2865	210	2	further	far	ADV
taxlaw-2865	210	3	that	that	DET
taxlaw-2865	210	4	taxpayer	taxpayer	NOUN
taxlaw-2865	210	5	k	k	PROPN
taxlaw-2865	210	6	establishes	establish	VERB
taxlaw-2865	210	7	a	a	DET
taxlaw-2865	210	8	grat	grat	NOUN
taxlaw-2865	210	9	with	with	ADP
taxlaw-2865	210	10	a	a	DET
taxlaw-2865	210	11	three	three	NUM
taxlaw-2865	210	12	-	-	PUNCT
taxlaw-2865	210	13	year	year	NOUN
taxlaw-2865	210	14	term	term	NOUN
taxlaw-2865	210	15	in	in	ADP
taxlaw-2865	210	16	a	a	DET
taxlaw-2865	210	17	month	month	NOUN
taxlaw-2865	210	18	when	when	SCONJ
taxlaw-2865	210	19	the	the	DET
taxlaw-2865	210	20	applicable	applicable	ADJ
taxlaw-2865	210	21	federal	federal	ADJ
taxlaw-2865	210	22	interest	interest	NOUN
taxlaw-2865	210	23	rate	rate	NOUN
taxlaw-2865	210	24	is	be	AUX
taxlaw-2865	210	25	4.6	4.6	NUM
taxlaw-2865	210	26	%	%	NOUN
taxlaw-2865	210	27	,	,	PUNCT
taxlaw-2865	210	28	and	and	CCONJ
taxlaw-2865	210	29	transfers	transfer	VERB
taxlaw-2865	210	30	her	her	PRON
taxlaw-2865	210	31	stock	stock	NOUN
taxlaw-2865	210	32	to	to	ADP
taxlaw-2865	210	33	the	the	DET
taxlaw-2865	210	34	grat	grat	NOUN
taxlaw-2865	210	35	.	.	PUNCT
taxlaw-2865	210	36	assuming	assume	VERB
taxlaw-2865	210	37	taxpayer	taxpayer	PROPN
taxlaw-2865	210	38	k	k	PROPN
taxlaw-2865	210	39	retains	retain	VERB
taxlaw-2865	210	40	a	a	DET
taxlaw-2865	210	41	36.45	36.45	NUM
taxlaw-2865	210	42	%	%	NOUN
taxlaw-2865	210	43	annuity	annuity	NOUN
taxlaw-2865	210	44	interest	interest	NOUN
taxlaw-2865	210	45	(	(	PUNCT
taxlaw-2865	210	46	i.e.	i.e.	X
taxlaw-2865	210	47	,	,	PUNCT
taxlaw-2865	210	48	each	each	DET
taxlaw-2865	210	49	year	year	NOUN
taxlaw-2865	210	50	,	,	PUNCT
taxlaw-2865	210	51	for	for	ADP
taxlaw-2865	210	52	the	the	DET
taxlaw-2865	210	53	next	next	ADJ
taxlaw-2865	210	54	three	three	NUM
taxlaw-2865	210	55	years	year	NOUN
taxlaw-2865	210	56	,	,	PUNCT
taxlaw-2865	210	57	the	the	DET
taxlaw-2865	210	58	trust	trust	NOUN
taxlaw-2865	210	59	must	must	AUX
taxlaw-2865	210	60	pay	pay	VERB
taxlaw-2865	210	61	a	a	DET
taxlaw-2865	210	62	$	$	SYM
taxlaw-2865	210	63	3,645,000	3,645,000	NUM
taxlaw-2865	210	64	annuity	annuity	NOUN
taxlaw-2865	210	65	to	to	ADP
taxlaw-2865	210	66	taxpayer	taxpayer	NOUN
taxlaw-2865	210	67	k	k	PROPN
taxlaw-2865	210	68	)	)	PUNCT
taxlaw-2865	210	69	,	,	PUNCT
taxlaw-2865	210	70	then	then	ADV
taxlaw-2865	210	71	the	the	DET
taxlaw-2865	210	72	fair	fair	ADJ
taxlaw-2865	210	73	market	market	NOUN
taxlaw-2865	210	74	value	value	NOUN
taxlaw-2865	210	75	of	of	ADP
taxlaw-2865	210	76	the	the	DET
taxlaw-2865	210	77	remainder	remainder	NOUN
taxlaw-2865	210	78	interest	interest	NOUN
taxlaw-2865	210	79	would	would	AUX
taxlaw-2865	210	80	be	be	AUX
taxlaw-2865	210	81	zero	zero	NUM
taxlaw-2865	210	82	.	.	PUNCT
taxlaw-2865	211	1	however	however	ADV
taxlaw-2865	211	2	,	,	PUNCT
taxlaw-2865	211	3	at	at	ADP
taxlaw-2865	211	4	the	the	DET
taxlaw-2865	211	5	end	end	NOUN
taxlaw-2865	211	6	of	of	ADP
taxlaw-2865	211	7	the	the	DET
taxlaw-2865	211	8	trust	trust	NOUN
taxlaw-2865	211	9	term	term	NOUN
taxlaw-2865	211	10	,	,	PUNCT
taxlaw-2865	211	11	assuming	assume	VERB
taxlaw-2865	211	12	the	the	DET
taxlaw-2865	211	13	business	business	NOUN
taxlaw-2865	211	14	was	be	AUX
taxlaw-2865	211	15	able	able	ADJ
taxlaw-2865	211	16	to	to	PART
taxlaw-2865	211	17	produce	produce	VERB
taxlaw-2865	211	18	income	income	NOUN
taxlaw-2865	211	19	or	or	CCONJ
taxlaw-2865	211	20	increase	increase	VERB
taxlaw-2865	211	21	in	in	ADP
taxlaw-2865	211	22	value	value	NOUN
taxlaw-2865	211	23	in	in	ADP
taxlaw-2865	211	24	excess	excess	NOUN
taxlaw-2865	211	25	of	of	ADP
taxlaw-2865	211	26	the	the	DET
taxlaw-2865	211	27	applicable	applicable	ADJ
taxlaw-2865	211	28	federal	federal	ADJ
taxlaw-2865	211	29	rate	rate	NOUN
taxlaw-2865	211	30	,	,	PUNCT
taxlaw-2865	211	31	any	any	DET
taxlaw-2865	211	32	trust	trust	NOUN
taxlaw-2865	211	33	assets	asset	NOUN
taxlaw-2865	211	34	remaining	remain	VERB
taxlaw-2865	211	35	at	at	ADP
taxlaw-2865	211	36	the	the	DET
taxlaw-2865	211	37	end	end	NOUN
taxlaw-2865	211	38	of	of	ADP
taxlaw-2865	211	39	the	the	DET
taxlaw-2865	211	40	three	three	NUM
taxlaw-2865	211	41	-	-	PUNCT
taxlaw-2865	211	42	year	year	NOUN
taxlaw-2865	211	43	term	term	NOUN
taxlaw-2865	211	44	would	would	AUX
taxlaw-2865	211	45	pass	pass	VERB
taxlaw-2865	211	46	tax	tax	NOUN
taxlaw-2865	211	47	free	free	ADJ
taxlaw-2865	211	48	to	to	ADP
taxlaw-2865	211	49	the	the	DET
taxlaw-2865	211	50	trust	trust	NOUN
taxlaw-2865	211	51	’s	’s	PART
taxlaw-2865	211	52	designated	designate	VERB
taxlaw-2865	211	53	beneficiaries	beneficiary	NOUN
taxlaw-2865	211	54	.	.	PUNCT
taxlaw-2865	212	1	as	as	ADV
taxlaw-2865	212	2	long	long	ADV
taxlaw-2865	212	3	as	as	SCONJ
taxlaw-2865	212	4	the	the	DET
taxlaw-2865	212	5	transfer	transfer	NOUN
taxlaw-2865	212	6	tax	tax	NOUN
taxlaw-2865	212	7	regime	regime	NOUN
taxlaw-2865	212	8	has	have	AUX
taxlaw-2865	212	9	remained	remain	VERB
taxlaw-2865	212	10	vibrant	vibrant	ADJ
taxlaw-2865	212	11	,	,	PUNCT
taxlaw-2865	212	12	taxpayers	taxpayer	NOUN
taxlaw-2865	212	13	have	have	AUX
taxlaw-2865	212	14	employed	employ	VERB
taxlaw-2865	212	15	both	both	CCONJ
taxlaw-2865	212	16	predictable	predictable	ADJ
taxlaw-2865	212	17	and	and	CCONJ
taxlaw-2865	212	18	ingenious	ingenious	ADJ
taxlaw-2865	212	19	methods	method	NOUN
taxlaw-2865	212	20	to	to	PART
taxlaw-2865	212	21	diminish	diminish	VERB
taxlaw-2865	212	22	the	the	DET
taxlaw-2865	212	23	value	value	NOUN
taxlaw-2865	212	24	of	of	ADP
taxlaw-2865	212	25	those	those	DET
taxlaw-2865	212	26	assets	asset	NOUN
taxlaw-2865	212	27	they	they	PRON
taxlaw-2865	212	28	intend	intend	VERB
taxlaw-2865	212	29	to	to	PART
taxlaw-2865	212	30	gift	gift	VERB
taxlaw-2865	212	31	and	and	CCONJ
taxlaw-2865	212	32	bequeath	bequeath	VERB
taxlaw-2865	212	33	.	.	PUNCT
taxlaw-2865	213	1	and	and	CCONJ
taxlaw-2865	213	2	their	their	PRON
taxlaw-2865	213	3	efforts	effort	NOUN
taxlaw-2865	213	4	have	have	AUX
taxlaw-2865	213	5	generally	generally	ADV
taxlaw-2865	213	6	met	meet	VERB
taxlaw-2865	213	7	with	with	ADP
taxlaw-2865	213	8	judicial	judicial	ADJ
taxlaw-2865	213	9	success	success	NOUN
taxlaw-2865	213	10	and	and	CCONJ
taxlaw-2865	213	11	begrudging	begrudge	VERB
taxlaw-2865	213	12	administrative	administrative	ADJ
taxlaw-2865	213	13	acquiescence	acquiescence	NOUN
taxlaw-2865	213	14	by	by	ADP
taxlaw-2865	213	15	the	the	DET
taxlaw-2865	213	16	i.r.s.41	i.r.s.41	X
taxlaw-2865	213	17	c.	c.	NOUN
taxlaw-2865	213	18	the	the	DET
taxlaw-2865	213	19	basis	basis	NOUN
taxlaw-2865	213	20	equal	equal	ADJ
taxlaw-2865	213	21	to	to	ADP
taxlaw-2865	213	22	fair	fair	ADJ
taxlaw-2865	213	23	market	market	NOUN
taxlaw-2865	213	24	value	value	NOUN
taxlaw-2865	213	25	rule	rule	NOUN
taxlaw-2865	213	26	in	in	ADP
taxlaw-2865	213	27	the	the	DET
taxlaw-2865	213	28	income	income	NOUN
taxlaw-2865	213	29	tax	tax	NOUN
taxlaw-2865	213	30	sphere	sphere	NOUN
taxlaw-2865	213	31	,	,	PUNCT
taxlaw-2865	213	32	the	the	DET
taxlaw-2865	213	33	code	code	NOUN
taxlaw-2865	213	34	instructs	instruct	VERB
taxlaw-2865	213	35	that	that	SCONJ
taxlaw-2865	213	36	,	,	PUNCT
taxlaw-2865	213	37	at	at	ADP
taxlaw-2865	213	38	death	death	NOUN
taxlaw-2865	213	39	,	,	PUNCT
taxlaw-2865	213	40	the	the	DET
taxlaw-2865	213	41	tax	tax	NOUN
taxlaw-2865	213	42	bases	basis	NOUN
taxlaw-2865	213	43	of	of	ADP
taxlaw-2865	213	44	a	a	DET
taxlaw-2865	213	45	decedent	decedent	NOUN
taxlaw-2865	213	46	’s	’s	PART
taxlaw-2865	213	47	40	40	NUM
taxlaw-2865	213	48	jerome	jerome	PROPN
taxlaw-2865	213	49	j.	j.	PROPN
taxlaw-2865	213	50	caulfield	caulfield	PROPN
taxlaw-2865	213	51	,	,	PUNCT
taxlaw-2865	213	52	the	the	DET
taxlaw-2865	213	53	quest	quest	NOUN
taxlaw-2865	213	54	for	for	ADP
taxlaw-2865	213	55	the	the	DET
taxlaw-2865	213	56	zeroed	zero	VERB
taxlaw-2865	213	57	-	-	PUNCT
taxlaw-2865	213	58	out	out	ADP
taxlaw-2865	213	59	grat	grat	PROPN
taxlaw-2865	213	60	:	:	PUNCT
taxlaw-2865	213	61	walton	walton	PROPN
taxlaw-2865	213	62	says	say	VERB
taxlaw-2865	213	63	it	it	PRON
taxlaw-2865	213	64	can	can	AUX
taxlaw-2865	213	65	be	be	AUX
taxlaw-2865	213	66	done	do	VERB
taxlaw-2865	213	67	,	,	PUNCT
taxlaw-2865	213	68	28	28	NUM
taxlaw-2865	213	69	est	est	X
taxlaw-2865	213	70	.	.	PUNCT
taxlaw-2865	214	1	plan	plan	NOUN
taxlaw-2865	214	2	.	.	PUNCT
taxlaw-2865	215	1	251	251	NUM
taxlaw-2865	215	2	(	(	PUNCT
taxlaw-2865	215	3	2001	2001	NUM
taxlaw-2865	215	4	)	)	PUNCT
taxlaw-2865	215	5	;	;	PUNCT
taxlaw-2865	215	6	carlyn	carlyn	PROPN
taxlaw-2865	215	7	s.	s.	PROPN
taxlaw-2865	215	8	mccaffrey	mccaffrey	PROPN
taxlaw-2865	215	9	,	,	PUNCT
taxlaw-2865	215	10	lloyd	lloyd	PROPN
taxlaw-2865	215	11	leva	leva	PROPN
taxlaw-2865	215	12	plaine	plaine	PROPN
taxlaw-2865	215	13	&	&	CCONJ
taxlaw-2865	215	14	pam	pam	PROPN
taxlaw-2865	215	15	h.	h.	PROPN
taxlaw-2865	215	16	schneider	schneider	PROPN
taxlaw-2865	215	17	,	,	PUNCT
taxlaw-2865	215	18	the	the	DET
taxlaw-2865	215	19	aftermath	aftermath	NOUN
taxlaw-2865	215	20	of	of	ADP
taxlaw-2865	215	21	walton	walton	PROPN
taxlaw-2865	215	22	:	:	PUNCT
taxlaw-2865	215	23	the	the	DET
taxlaw-2865	215	24	rehabilitation	rehabilitation	NOUN
taxlaw-2865	215	25	of	of	ADP
taxlaw-2865	215	26	the	the	DET
taxlaw-2865	215	27	fixed	fix	VERB
taxlaw-2865	215	28	-	-	PUNCT
taxlaw-2865	215	29	term	term	NOUN
taxlaw-2865	215	30	,	,	PUNCT
taxlaw-2865	215	31	zeroed	zero	VERB
taxlaw-2865	215	32	-	-	PUNCT
taxlaw-2865	215	33	out	out	ADP
taxlaw-2865	215	34	grat	grat	NOUN
taxlaw-2865	215	35	,	,	PUNCT
taxlaw-2865	215	36	95	95	NUM
taxlaw-2865	215	37	j.	j.	PROPN
taxlaw-2865	215	38	tax’n	tax’n	NUM
taxlaw-2865	215	39	325	325	NUM
taxlaw-2865	215	40	(	(	PUNCT
taxlaw-2865	215	41	2001	2001	NUM
taxlaw-2865	215	42	)	)	PUNCT
taxlaw-2865	215	43	.	.	PUNCT
taxlaw-2865	216	1	41	41	NUM
taxlaw-2865	216	2	two	two	NUM
taxlaw-2865	216	3	concessions	concession	NOUN
taxlaw-2865	216	4	should	should	AUX
taxlaw-2865	216	5	be	be	AUX
taxlaw-2865	216	6	noted	note	VERB
taxlaw-2865	216	7	.	.	PUNCT
taxlaw-2865	217	1	first	first	ADV
taxlaw-2865	217	2	,	,	PUNCT
taxlaw-2865	217	3	absent	absent	ADJ
taxlaw-2865	217	4	a	a	DET
taxlaw-2865	217	5	ready	ready	ADJ
taxlaw-2865	217	6	marketplace	marketplace	NOUN
taxlaw-2865	217	7	,	,	PUNCT
taxlaw-2865	217	8	such	such	ADJ
taxlaw-2865	217	9	as	as	ADP
taxlaw-2865	217	10	a	a	DET
taxlaw-2865	217	11	stock	stock	NOUN
taxlaw-2865	217	12	exchange	exchange	NOUN
taxlaw-2865	217	13	,	,	PUNCT
taxlaw-2865	217	14	there	there	PRON
taxlaw-2865	217	15	is	be	VERB
taxlaw-2865	217	16	usually	usually	ADV
taxlaw-2865	217	17	a	a	DET
taxlaw-2865	217	18	range	range	NOUN
taxlaw-2865	217	19	of	of	ADP
taxlaw-2865	217	20	possible	possible	ADJ
taxlaw-2865	217	21	values	value	NOUN
taxlaw-2865	217	22	that	that	PRON
taxlaw-2865	217	23	can	can	AUX
taxlaw-2865	217	24	be	be	AUX
taxlaw-2865	217	25	assigned	assign	VERB
taxlaw-2865	217	26	to	to	ADP
taxlaw-2865	217	27	any	any	DET
taxlaw-2865	217	28	asset	asset	NOUN
taxlaw-2865	217	29	.	.	PUNCT
taxlaw-2865	218	1	the	the	DET
taxlaw-2865	218	2	valuation	valuation	NOUN
taxlaw-2865	218	3	standard	standard	NOUN
taxlaw-2865	218	4	is	be	AUX
taxlaw-2865	218	5	“	"	PUNCT
taxlaw-2865	218	6	the	the	DET
taxlaw-2865	218	7	price	price	NOUN
taxlaw-2865	218	8	at	at	ADP
taxlaw-2865	218	9	which	which	PRON
taxlaw-2865	218	10	such	such	ADJ
taxlaw-2865	218	11	property	property	NOUN
taxlaw-2865	218	12	would	would	AUX
taxlaw-2865	218	13	change	change	VERB
taxlaw-2865	218	14	hands	hand	NOUN
taxlaw-2865	218	15	between	between	ADP
taxlaw-2865	218	16	a	a	DET
taxlaw-2865	218	17	willing	willing	ADJ
taxlaw-2865	218	18	buyer	buyer	NOUN
taxlaw-2865	218	19	and	and	CCONJ
taxlaw-2865	218	20	a	a	DET
taxlaw-2865	218	21	willing	willing	ADJ
taxlaw-2865	218	22	seller	seller	NOUN
taxlaw-2865	218	23	,	,	PUNCT
taxlaw-2865	218	24	neither	neither	CCONJ
taxlaw-2865	218	25	being	be	AUX
taxlaw-2865	218	26	under	under	ADP
taxlaw-2865	218	27	any	any	DET
taxlaw-2865	218	28	compulsion	compulsion	NOUN
taxlaw-2865	218	29	to	to	PART
taxlaw-2865	218	30	buy	buy	VERB
taxlaw-2865	218	31	or	or	CCONJ
taxlaw-2865	218	32	sell	sell	VERB
taxlaw-2865	218	33	,	,	PUNCT
taxlaw-2865	218	34	and	and	CCONJ
taxlaw-2865	218	35	both	both	PRON
taxlaw-2865	218	36	having	have	VERB
taxlaw-2865	218	37	reasonable	reasonable	ADJ
taxlaw-2865	218	38	knowledge	knowledge	NOUN
taxlaw-2865	218	39	of	of	ADP
taxlaw-2865	218	40	the	the	DET
taxlaw-2865	218	41	relevant	relevant	ADJ
taxlaw-2865	218	42	facts	fact	NOUN
taxlaw-2865	218	43	.	.	PUNCT
taxlaw-2865	218	44	”	"	PUNCT
taxlaw-2865	219	1	treas	treas	PROPN
taxlaw-2865	219	2	.	.	PUNCT
taxlaw-2865	220	1	reg	reg	PROPN
taxlaw-2865	220	2	.	.	PUNCT
taxlaw-2865	221	1	§	§	PROPN
taxlaw-2865	221	2	25.2512	25.2512	NUM
taxlaw-2865	221	3	-	-	SYM
taxlaw-2865	221	4	1(a	1(a	NUM
taxlaw-2865	221	5	)	)	PUNCT
taxlaw-2865	221	6	.	.	PUNCT
taxlaw-2865	222	1	particularly	particularly	ADV
taxlaw-2865	222	2	in	in	ADP
taxlaw-2865	222	3	the	the	DET
taxlaw-2865	222	4	case	case	NOUN
taxlaw-2865	222	5	of	of	ADP
taxlaw-2865	222	6	real	real	ADJ
taxlaw-2865	222	7	estate	estate	NOUN
taxlaw-2865	222	8	or	or	CCONJ
taxlaw-2865	222	9	the	the	DET
taxlaw-2865	222	10	stock	stock	NOUN
taxlaw-2865	222	11	in	in	ADP
taxlaw-2865	222	12	a	a	DET
taxlaw-2865	222	13	closely	closely	ADV
taxlaw-2865	222	14	-	-	PUNCT
taxlaw-2865	222	15	held	hold	VERB
taxlaw-2865	222	16	business	business	NOUN
taxlaw-2865	222	17	,	,	PUNCT
taxlaw-2865	222	18	the	the	DET
taxlaw-2865	222	19	range	range	NOUN
taxlaw-2865	222	20	of	of	ADP
taxlaw-2865	222	21	possible	possible	ADJ
taxlaw-2865	222	22	valuations	valuation	NOUN
taxlaw-2865	222	23	may	may	AUX
taxlaw-2865	222	24	be	be	AUX
taxlaw-2865	222	25	great	great	ADJ
taxlaw-2865	222	26	indeed	indeed	ADV
taxlaw-2865	222	27	.	.	PUNCT
taxlaw-2865	223	1	the	the	DET
taxlaw-2865	223	2	second	second	ADJ
taxlaw-2865	223	3	concession	concession	NOUN
taxlaw-2865	223	4	is	be	AUX
taxlaw-2865	223	5	that	that	SCONJ
taxlaw-2865	223	6	not	not	PART
taxlaw-2865	223	7	all	all	DET
taxlaw-2865	223	8	assets	asset	NOUN
taxlaw-2865	223	9	,	,	PUNCT
taxlaw-2865	223	10	such	such	ADJ
taxlaw-2865	223	11	as	as	ADP
taxlaw-2865	223	12	publicly	publicly	ADV
taxlaw-2865	223	13	-	-	PUNCT
taxlaw-2865	223	14	traded	trade	VERB
taxlaw-2865	223	15	stock	stock	NOUN
taxlaw-2865	223	16	,	,	PUNCT
taxlaw-2865	223	17	are	be	AUX
taxlaw-2865	223	18	difficult	difficult	ADJ
taxlaw-2865	223	19	to	to	PART
taxlaw-2865	223	20	value	value	VERB
taxlaw-2865	223	21	.	.	PUNCT
taxlaw-2865	224	1	however	however	ADV
taxlaw-2865	224	2	,	,	PUNCT
taxlaw-2865	224	3	remember	remember	VERB
taxlaw-2865	224	4	that	that	SCONJ
taxlaw-2865	224	5	even	even	ADV
taxlaw-2865	224	6	the	the	DET
taxlaw-2865	224	7	easy	easy	ADJ
taxlaw-2865	224	8	-	-	PUNCT
taxlaw-2865	224	9	to	to	ADP
taxlaw-2865	224	10	-	-	PUNCT
taxlaw-2865	224	11	value	value	NOUN
taxlaw-2865	224	12	assets	asset	NOUN
taxlaw-2865	224	13	may	may	AUX
taxlaw-2865	224	14	be	be	AUX
taxlaw-2865	224	15	wrapped	wrap	VERB
taxlaw-2865	224	16	in	in	ADP
taxlaw-2865	224	17	entity	entity	NOUN
taxlaw-2865	224	18	structures	structure	NOUN
taxlaw-2865	224	19	,	,	PUNCT
taxlaw-2865	224	20	which	which	PRON
taxlaw-2865	224	21	entitle	entitle	VERB
taxlaw-2865	224	22	their	their	PRON
taxlaw-2865	224	23	owners	owner	NOUN
taxlaw-2865	224	24	to	to	PART
taxlaw-2865	224	25	exploit	exploit	VERB
taxlaw-2865	224	26	valuation	valuation	NOUN
taxlaw-2865	224	27	discounts	discount	NOUN
taxlaw-2865	224	28	.	.	PUNCT
taxlaw-2865	225	1	see	see	VERB
taxlaw-2865	225	2	,	,	PUNCT
taxlaw-2865	225	3	e.g.	e.g.	ADV
taxlaw-2865	225	4	,	,	PUNCT
taxlaw-2865	225	5	mccord	mccord	PROPN
taxlaw-2865	225	6	v.	v.	CCONJ
taxlaw-2865	225	7	comm’r	comm’r	PROPN
taxlaw-2865	225	8	,	,	PUNCT
taxlaw-2865	225	9	120	120	NUM
taxlaw-2865	225	10	t.c	t.c	PROPN
taxlaw-2865	225	11	.	.	PROPN
taxlaw-2865	226	1	358	358	NUM
taxlaw-2865	226	2	(	(	PUNCT
taxlaw-2865	226	3	2003	2003	NUM
taxlaw-2865	226	4	)	)	PUNCT
taxlaw-2865	226	5	(	(	PUNCT
taxlaw-2865	226	6	stating	state	VERB
taxlaw-2865	226	7	that	that	DET
taxlaw-2865	226	8	valuation	valuation	NOUN
taxlaw-2865	226	9	are	be	AUX
taxlaw-2865	226	10	discounts	discount	NOUN
taxlaw-2865	226	11	permitted	permit	VERB
taxlaw-2865	226	12	for	for	ADP
taxlaw-2865	226	13	ownership	ownership	NOUN
taxlaw-2865	226	14	interest	interest	NOUN
taxlaw-2865	226	15	in	in	ADP
taxlaw-2865	226	16	family	family	NOUN
taxlaw-2865	226	17	limited	limit	VERB
taxlaw-2865	226	18	partnership	partnership	NOUN
taxlaw-2865	226	19	which	which	PRON
taxlaw-2865	226	20	owned	own	VERB
taxlaw-2865	226	21	stock	stock	NOUN
taxlaw-2865	226	22	,	,	PUNCT
taxlaw-2865	226	23	bonds	bond	NOUN
taxlaw-2865	226	24	,	,	PUNCT
taxlaw-2865	226	25	real	real	ADJ
taxlaw-2865	226	26	estate	estate	NOUN
taxlaw-2865	226	27	,	,	PUNCT
taxlaw-2865	226	28	oil	oil	NOUN
taxlaw-2865	226	29	and	and	CCONJ
taxlaw-2865	226	30	gas	gas	NOUN
taxlaw-2865	226	31	investments	investment	NOUN
taxlaw-2865	226	32	,	,	PUNCT
taxlaw-2865	226	33	and	and	CCONJ
taxlaw-2865	226	34	other	other	ADJ
taxlaw-2865	226	35	closely	closely	ADV
taxlaw-2865	226	36	-	-	PUNCT
taxlaw-2865	226	37	held	hold	VERB
taxlaw-2865	226	38	business	business	NOUN
taxlaw-2865	226	39	interests	interest	NOUN
taxlaw-2865	226	40	)	)	PUNCT
taxlaw-2865	226	41	;	;	PUNCT
taxlaw-2865	226	42	lappo	lappo	ADJ
taxlaw-2865	226	43	v.	v.	ADP
taxlaw-2865	226	44	comm’r	comm’r	NOUN
taxlaw-2865	226	45	,	,	PUNCT
taxlaw-2865	226	46	86	86	NUM
taxlaw-2865	226	47	t.c.m	t.c.m	NOUN
taxlaw-2865	226	48	.	.	PUNCT
taxlaw-2865	227	1	(	(	PUNCT
taxlaw-2865	227	2	cch	cch	PROPN
taxlaw-2865	227	3	)	)	PUNCT
taxlaw-2865	227	4	333	333	NUM
taxlaw-2865	227	5	(	(	PUNCT
taxlaw-2865	227	6	2003	2003	NUM
taxlaw-2865	227	7	)	)	PUNCT
taxlaw-2865	227	8	(	(	PUNCT
taxlaw-2865	227	9	applying	apply	VERB
taxlaw-2865	227	10	the	the	DET
taxlaw-2865	227	11	valuation	valuation	NOUN
taxlaw-2865	227	12	discount	discount	NOUN
taxlaw-2865	227	13	to	to	ADP
taxlaw-2865	227	14	a	a	DET
taxlaw-2865	227	15	family	family	NOUN
taxlaw-2865	227	16	limited	limited	ADJ
taxlaw-2865	227	17	partnership	partnership	NOUN
taxlaw-2865	227	18	that	that	PRON
taxlaw-2865	227	19	owned	own	VERB
taxlaw-2865	227	20	marketable	marketable	ADJ
taxlaw-2865	227	21	securities	security	NOUN
taxlaw-2865	227	22	and	and	CCONJ
taxlaw-2865	227	23	real	real	ADJ
taxlaw-2865	227	24	property	property	NOUN
taxlaw-2865	227	25	)	)	PUNCT
taxlaw-2865	227	26	;	;	PUNCT
taxlaw-2865	228	1	peracchio	peracchio	NOUN
taxlaw-2865	228	2	v.	v.	CCONJ
taxlaw-2865	228	3	comm’r	comm’r	NOUN
taxlaw-2865	228	4	,	,	PUNCT
taxlaw-2865	228	5	86	86	NUM
taxlaw-2865	228	6	t.c.m	t.c.m	NOUN
taxlaw-2865	228	7	.	.	PUNCT
taxlaw-2865	229	1	(	(	PUNCT
taxlaw-2865	229	2	cch	cch	NOUN
taxlaw-2865	229	3	)	)	PUNCT
taxlaw-2865	229	4	412	412	NUM
taxlaw-2865	229	5	(	(	PUNCT
taxlaw-2865	229	6	2003	2003	NUM
taxlaw-2865	229	7	)	)	PUNCT
taxlaw-2865	229	8	(	(	PUNCT
taxlaw-2865	229	9	applying	apply	VERB
taxlaw-2865	229	10	the	the	DET
taxlaw-2865	229	11	valuation	valuation	NOUN
taxlaw-2865	229	12	discount	discount	NOUN
taxlaw-2865	229	13	to	to	ADP
taxlaw-2865	229	14	a	a	DET
taxlaw-2865	229	15	family	family	NOUN
taxlaw-2865	229	16	limited	limited	ADJ
taxlaw-2865	229	17	partnership	partnership	NOUN
taxlaw-2865	229	18	that	that	PRON
taxlaw-2865	229	19	owned	own	VERB
taxlaw-2865	229	20	cash	cash	NOUN
taxlaw-2865	229	21	and	and	CCONJ
taxlaw-2865	229	22	marketable	marketable	ADJ
taxlaw-2865	229	23	securities	security	NOUN
taxlaw-2865	229	24	)	)	PUNCT
taxlaw-2865	229	25	.	.	PUNCT
taxlaw-2865	230	1	58	58	NUM
taxlaw-2865	231	1	[	[	X
taxlaw-2865	231	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	231	3	columbia	columbia	PROPN
taxlaw-2865	231	4	journal	journal	PROPN
taxlaw-2865	231	5	of	of	ADP
taxlaw-2865	231	6	tax	tax	NOUN
taxlaw-2865	231	7	law	law	NOUN
taxlaw-2865	231	8	assets	asset	NOUN
taxlaw-2865	231	9	should	should	AUX
taxlaw-2865	231	10	equal	equal	VERB
taxlaw-2865	231	11	their	their	PRON
taxlaw-2865	231	12	fair	fair	ADJ
taxlaw-2865	231	13	market	market	NOUN
taxlaw-2865	231	14	value.42	value.42	NOUN
taxlaw-2865	231	15	although	although	SCONJ
taxlaw-2865	231	16	this	this	DET
taxlaw-2865	231	17	rule	rule	NOUN
taxlaw-2865	231	18	’s	’s	PART
taxlaw-2865	231	19	origins	origin	NOUN
taxlaw-2865	231	20	are	be	AUX
taxlaw-2865	231	21	not	not	PART
taxlaw-2865	231	22	entirely	entirely	ADV
taxlaw-2865	231	23	clear,43	clear,43	VERB
taxlaw-2865	231	24	it	it	PRON
taxlaw-2865	231	25	has	have	AUX
taxlaw-2865	231	26	been	be	AUX
taxlaw-2865	231	27	one	one	NUM
taxlaw-2865	231	28	of	of	ADP
taxlaw-2865	231	29	the	the	DET
taxlaw-2865	231	30	code	code	NOUN
taxlaw-2865	231	31	’s	’s	PART
taxlaw-2865	231	32	cornerstones	cornerstone	NOUN
taxlaw-2865	231	33	for	for	ADP
taxlaw-2865	231	34	nearly	nearly	ADV
taxlaw-2865	231	35	a	a	PRON
taxlaw-2865	231	36	century	century	NOUN
taxlaw-2865	231	37	.	.	PUNCT
taxlaw-2865	232	1	while	while	SCONJ
taxlaw-2865	232	2	there	there	PRON
taxlaw-2865	232	3	are	be	VERB
taxlaw-2865	232	4	several	several	ADJ
taxlaw-2865	232	5	reasons	reason	NOUN
taxlaw-2865	232	6	congress	congress	PROPN
taxlaw-2865	232	7	has	have	AUX
taxlaw-2865	232	8	chosen	choose	VERB
taxlaw-2865	232	9	to	to	PART
taxlaw-2865	232	10	retain	retain	VERB
taxlaw-2865	232	11	this	this	DET
taxlaw-2865	232	12	rule	rule	NOUN
taxlaw-2865	232	13	,	,	PUNCT
taxlaw-2865	232	14	the	the	DET
taxlaw-2865	232	15	one	one	NOUN
taxlaw-2865	232	16	most	most	ADV
taxlaw-2865	232	17	commonly	commonly	ADV
taxlaw-2865	232	18	cited	cite	VERB
taxlaw-2865	232	19	is	be	AUX
taxlaw-2865	232	20	that	that	PRON
taxlaw-2865	232	21	of	of	ADP
taxlaw-2865	232	22	administrative	administrative	ADJ
taxlaw-2865	232	23	convenience	convenience	NOUN
taxlaw-2865	232	24	.	.	PUNCT
taxlaw-2865	233	1	that	that	PRON
taxlaw-2865	233	2	is	be	AUX
taxlaw-2865	233	3	,	,	PUNCT
taxlaw-2865	233	4	it	it	PRON
taxlaw-2865	233	5	is	be	AUX
taxlaw-2865	233	6	sometimes	sometimes	ADV
taxlaw-2865	233	7	difficult	difficult	ADJ
taxlaw-2865	233	8	or	or	CCONJ
taxlaw-2865	233	9	impossible	impossible	ADJ
taxlaw-2865	233	10	to	to	PART
taxlaw-2865	233	11	identify	identify	VERB
taxlaw-2865	233	12	the	the	DET
taxlaw-2865	233	13	tax	tax	NOUN
taxlaw-2865	233	14	basis	basis	NOUN
taxlaw-2865	233	15	that	that	SCONJ
taxlaw-2865	233	16	decedents	decedent	NOUN
taxlaw-2865	233	17	may	may	AUX
taxlaw-2865	233	18	have	have	VERB
taxlaw-2865	233	19	in	in	ADP
taxlaw-2865	233	20	some	some	PRON
taxlaw-2865	233	21	of	of	ADP
taxlaw-2865	233	22	their	their	PRON
taxlaw-2865	233	23	assets	asset	NOUN
taxlaw-2865	233	24	acquired	acquire	VERB
taxlaw-2865	233	25	years	year	NOUN
taxlaw-2865	233	26	or	or	CCONJ
taxlaw-2865	233	27	decades	decade	NOUN
taxlaw-2865	233	28	earlier.44	earlier.44	NOUN
taxlaw-2865	233	29	the	the	DET
taxlaw-2865	233	30	basis	basis	NOUN
taxlaw-2865	233	31	equal	equal	ADJ
taxlaw-2865	233	32	to	to	ADP
taxlaw-2865	233	33	fair	fair	ADJ
taxlaw-2865	233	34	market	market	NOUN
taxlaw-2865	233	35	value	value	NOUN
taxlaw-2865	233	36	rule	rule	NOUN
taxlaw-2865	233	37	at	at	ADP
taxlaw-2865	233	38	death	death	NOUN
taxlaw-2865	233	39	obviates	obviate	VERB
taxlaw-2865	233	40	the	the	DET
taxlaw-2865	233	41	need	need	NOUN
taxlaw-2865	233	42	for	for	SCONJ
taxlaw-2865	233	43	taxpayers	taxpayer	NOUN
taxlaw-2865	233	44	’	'	PUNCT
taxlaw-2865	233	45	heirs	heir	NOUN
taxlaw-2865	233	46	to	to	PART
taxlaw-2865	233	47	ascertain	ascertain	VERB
taxlaw-2865	233	48	this	this	DET
taxlaw-2865	233	49	information	information	NOUN
taxlaw-2865	233	50	.	.	PUNCT
taxlaw-2865	234	1	in	in	ADP
taxlaw-2865	234	2	light	light	NOUN
taxlaw-2865	234	3	of	of	ADP
taxlaw-2865	234	4	the	the	DET
taxlaw-2865	234	5	administrative	administrative	ADJ
taxlaw-2865	234	6	convenience	convenience	NOUN
taxlaw-2865	234	7	associated	associate	VERB
taxlaw-2865	234	8	with	with	ADP
taxlaw-2865	234	9	the	the	DET
taxlaw-2865	234	10	basis	basis	NOUN
taxlaw-2865	234	11	equal	equal	ADJ
taxlaw-2865	234	12	to	to	ADP
taxlaw-2865	234	13	fair	fair	ADJ
taxlaw-2865	234	14	market	market	NOUN
taxlaw-2865	234	15	value	value	NOUN
taxlaw-2865	234	16	rule	rule	NOUN
taxlaw-2865	234	17	,	,	PUNCT
taxlaw-2865	234	18	efforts	effort	NOUN
taxlaw-2865	234	19	to	to	PART
taxlaw-2865	234	20	repeal	repeal	VERB
taxlaw-2865	234	21	it	it	PRON
taxlaw-2865	234	22	have	have	AUX
taxlaw-2865	234	23	been	be	AUX
taxlaw-2865	234	24	met	meet	VERB
taxlaw-2865	234	25	with	with	ADP
taxlaw-2865	234	26	stiff	stiff	ADJ
taxlaw-2865	234	27	resistance	resistance	NOUN
taxlaw-2865	234	28	.	.	PUNCT
taxlaw-2865	235	1	congress	congress	PROPN
taxlaw-2865	235	2	has	have	AUX
taxlaw-2865	235	3	tried	try	VERB
taxlaw-2865	235	4	twice	twice	ADV
taxlaw-2865	235	5	.	.	PUNCT
taxlaw-2865	236	1	the	the	DET
taxlaw-2865	236	2	first	first	ADJ
taxlaw-2865	236	3	time	time	NOUN
taxlaw-2865	236	4	was	be	AUX
taxlaw-2865	236	5	in	in	ADP
taxlaw-2865	236	6	1976,45	1976,45	NUM
taxlaw-2865	236	7	but	but	CCONJ
taxlaw-2865	236	8	the	the	DET
taxlaw-2865	236	9	public	public	ADJ
taxlaw-2865	236	10	outcry	outcry	NOUN
taxlaw-2865	236	11	against	against	ADP
taxlaw-2865	236	12	repeal	repeal	NOUN
taxlaw-2865	236	13	was	be	AUX
taxlaw-2865	236	14	so	so	ADV
taxlaw-2865	236	15	loud	loud	ADJ
taxlaw-2865	236	16	that	that	SCONJ
taxlaw-2865	236	17	congress	congress	PROPN
taxlaw-2865	236	18	quickly	quickly	ADV
taxlaw-2865	236	19	suspended	suspend	VERB
taxlaw-2865	236	20	it	it	PRON
taxlaw-2865	236	21	,	,	PUNCT
taxlaw-2865	236	22	46	46	NUM
taxlaw-2865	236	23	and	and	CCONJ
taxlaw-2865	236	24	ultimately	ultimately	ADV
taxlaw-2865	236	25	rescinded	rescind	VERB
taxlaw-2865	236	26	it	it	PRON
taxlaw-2865	236	27	.	.	PUNCT
taxlaw-2865	237	1	47	47	NUM
taxlaw-2865	237	2	the	the	DET
taxlaw-2865	237	3	second	second	ADJ
taxlaw-2865	237	4	time	time	NOUN
taxlaw-2865	237	5	was	be	AUX
taxlaw-2865	237	6	in	in	ADP
taxlaw-2865	237	7	2001	2001	NUM
taxlaw-2865	237	8	when	when	SCONJ
taxlaw-2865	237	9	congress	congress	PROPN
taxlaw-2865	237	10	instituted	institute	VERB
taxlaw-2865	237	11	a	a	DET
taxlaw-2865	237	12	one	one	NUM
taxlaw-2865	237	13	-	-	PUNCT
taxlaw-2865	237	14	year	year	NOUN
taxlaw-2865	237	15	carryover	carryover	NOUN
taxlaw-2865	237	16	tax	tax	NOUN
taxlaw-2865	237	17	basis	basis	NOUN
taxlaw-2865	237	18	rule;48	rule;48	NOUN
taxlaw-2865	237	19	again	again	ADV
taxlaw-2865	237	20	,	,	PUNCT
taxlaw-2865	237	21	congress	congress	PROPN
taxlaw-2865	237	22	lacked	lack	VERB
taxlaw-2865	237	23	the	the	DET
taxlaw-2865	237	24	will	will	NOUN
taxlaw-2865	237	25	to	to	PART
taxlaw-2865	237	26	make	make	VERB
taxlaw-2865	237	27	this	this	DET
taxlaw-2865	237	28	stick	stick	NOUN
taxlaw-2865	237	29	,	,	PUNCT
taxlaw-2865	237	30	opting	opt	VERB
taxlaw-2865	237	31	instead	instead	ADV
taxlaw-2865	237	32	to	to	PART
taxlaw-2865	237	33	make	make	VERB
taxlaw-2865	237	34	its	its	PRON
taxlaw-2865	237	35	application	application	NOUN
taxlaw-2865	237	36	elective.49	elective.49	ADP
taxlaw-2865	237	37	the	the	DET
taxlaw-2865	237	38	basis	basis	NOUN
taxlaw-2865	237	39	equal	equal	ADJ
taxlaw-2865	237	40	to	to	ADP
taxlaw-2865	237	41	fair	fair	ADJ
taxlaw-2865	237	42	market	market	NOUN
taxlaw-2865	237	43	rule	rule	NOUN
taxlaw-2865	237	44	thus	thus	ADV
taxlaw-2865	237	45	remains	remain	VERB
taxlaw-2865	237	46	unscathed	unscathed	ADJ
taxlaw-2865	237	47	,	,	PUNCT
taxlaw-2865	237	48	despite	despite	SCONJ
taxlaw-2865	237	49	significant	significant	ADJ
taxlaw-2865	237	50	misgivings	misgiving	NOUN
taxlaw-2865	237	51	regarding	regard	VERB
taxlaw-2865	237	52	its	its	PRON
taxlaw-2865	237	53	inequity	inequity	NOUN
taxlaw-2865	237	54	and	and	CCONJ
taxlaw-2865	237	55	the	the	DET
taxlaw-2865	237	56	fact	fact	NOUN
taxlaw-2865	237	57	that	that	SCONJ
taxlaw-2865	237	58	technological	technological	ADJ
taxlaw-2865	237	59	advances	advance	NOUN
taxlaw-2865	237	60	that	that	PRON
taxlaw-2865	237	61	have	have	AUX
taxlaw-2865	237	62	made	make	VERB
taxlaw-2865	237	63	tremendous	tremendous	ADJ
taxlaw-2865	237	64	strides	stride	NOUN
taxlaw-2865	237	65	towards	towards	ADP
taxlaw-2865	237	66	facilitating	facilitate	VERB
taxlaw-2865	237	67	the	the	DET
taxlaw-2865	237	68	tax	tax	NOUN
taxlaw-2865	237	69	basis	basis	NOUN
taxlaw-2865	237	70	identification	identification	NOUN
taxlaw-2865	237	71	of	of	ADP
taxlaw-2865	237	72	a	a	DET
taxlaw-2865	237	73	decedent	decedent	NOUN
taxlaw-2865	237	74	’s	’s	NOUN
taxlaw-2865	237	75	assets.50	assets.50	PROPN
taxlaw-2865	237	76	and	and	CCONJ
taxlaw-2865	237	77	while	while	SCONJ
taxlaw-2865	237	78	the	the	DET
taxlaw-2865	237	79	debate	debate	NOUN
taxlaw-2865	237	80	on	on	ADP
taxlaw-2865	237	81	whether	whether	SCONJ
taxlaw-2865	237	82	congress	congress	PROPN
taxlaw-2865	237	83	should	should	AUX
taxlaw-2865	237	84	retain	retain	VERB
taxlaw-2865	237	85	the	the	DET
taxlaw-2865	237	86	basis	basis	NOUN
taxlaw-2865	237	87	equal	equal	ADJ
taxlaw-2865	237	88	to	to	ADP
taxlaw-2865	237	89	fair	fair	ADJ
taxlaw-2865	237	90	market	market	NOUN
taxlaw-2865	237	91	value	value	NOUN
taxlaw-2865	237	92	rule	rule	NOUN
taxlaw-2865	237	93	continues	continue	VERB
taxlaw-2865	237	94	to	to	PART
taxlaw-2865	237	95	rage	rage	VERB
taxlaw-2865	237	96	,	,	PUNCT
taxlaw-2865	237	97	the	the	DET
taxlaw-2865	237	98	revenue	revenue	NOUN
taxlaw-2865	237	99	losses	loss	NOUN
taxlaw-2865	237	100	associated	associate	VERB
taxlaw-2865	237	101	this	this	DET
taxlaw-2865	237	102	rule	rule	NOUN
taxlaw-2865	237	103	’s	’s	PART
taxlaw-2865	237	104	retention	retention	NOUN
taxlaw-2865	237	105	grow	grow	VERB
taxlaw-2865	237	106	.	.	PUNCT
taxlaw-2865	238	1	each	each	DET
taxlaw-2865	238	2	year	year	NOUN
taxlaw-2865	238	3	,	,	PUNCT
taxlaw-2865	238	4	the	the	DET
taxlaw-2865	238	5	treasury	treasury	PROPN
taxlaw-2865	238	6	department	department	NOUN
taxlaw-2865	238	7	provides	provide	VERB
taxlaw-2865	238	8	cost	cost	NOUN
taxlaw-2865	238	9	estimates	estimate	NOUN
taxlaw-2865	238	10	associated	associate	VERB
taxlaw-2865	238	11	with	with	ADP
taxlaw-2865	238	12	those	those	DET
taxlaw-2865	238	13	code	code	NOUN
taxlaw-2865	238	14	provisions	provision	NOUN
taxlaw-2865	238	15	that	that	PRON
taxlaw-2865	238	16	deviate	deviate	VERB
taxlaw-2865	238	17	from	from	ADP
taxlaw-2865	238	18	the	the	DET
taxlaw-2865	238	19	haig	haig	PROPN
taxlaw-2865	238	20	-	-	PUNCT
taxlaw-2865	238	21	simons	simons	PROPN
taxlaw-2865	238	22	definition	definition	NOUN
taxlaw-2865	238	23	of	of	ADP
taxlaw-2865	238	24	income.51	income.51	NOUN
taxlaw-2865	238	25	these	these	DET
taxlaw-2865	238	26	estimates	estimate	NOUN
taxlaw-2865	238	27	are	be	AUX
taxlaw-2865	238	28	known	know	VERB
taxlaw-2865	238	29	as	as	ADP
taxlaw-2865	238	30	the	the	DET
taxlaw-2865	238	31	tax	tax	NOUN
taxlaw-2865	238	32	expenditure	expenditure	NOUN
taxlaw-2865	238	33	budget.52	budget.52	NOUN
taxlaw-2865	238	34	in	in	ADP
taxlaw-2865	238	35	2018	2018	NUM
taxlaw-2865	238	36	alone	alone	ADV
taxlaw-2865	238	37	,	,	PUNCT
taxlaw-2865	238	38	the	the	DET
taxlaw-2865	238	39	estimated	estimate	VERB
taxlaw-2865	238	40	cost	cost	NOUN
taxlaw-2865	238	41	associated	associate	VERB
taxlaw-2865	238	42	with	with	ADP
taxlaw-2865	238	43	maintaining	maintain	VERB
taxlaw-2865	238	44	the	the	DET
taxlaw-2865	238	45	basis	basis	NOUN
taxlaw-2865	238	46	equal	equal	ADJ
taxlaw-2865	238	47	to	to	ADP
taxlaw-2865	238	48	fair	fair	ADJ
taxlaw-2865	238	49	market	market	NOUN
taxlaw-2865	238	50	value	value	NOUN
taxlaw-2865	238	51	rule	rule	NOUN
taxlaw-2865	238	52	was	be	AUX
taxlaw-2865	238	53	a	a	DET
taxlaw-2865	238	54	staggering	staggering	ADJ
taxlaw-2865	238	55	$	$	SYM
taxlaw-2865	238	56	54	54	NUM
taxlaw-2865	238	57	billion.53	billion.53	NOUN
taxlaw-2865	238	58	but	but	CCONJ
taxlaw-2865	238	59	this	this	DET
taxlaw-2865	238	60	tax	tax	NOUN
taxlaw-2865	238	61	expenditure	expenditure	NOUN
taxlaw-2865	238	62	is	be	AUX
taxlaw-2865	238	63	about	about	ADJ
taxlaw-2865	238	64	to	to	PART
taxlaw-2865	238	65	climb	climb	VERB
taxlaw-2865	238	66	significantly	significantly	ADV
taxlaw-2865	238	67	.	.	PUNCT
taxlaw-2865	239	1	for	for	ADP
taxlaw-2865	239	2	nearly	nearly	ADV
taxlaw-2865	239	3	a	a	PRON
taxlaw-2865	239	4	century	century	NOUN
taxlaw-2865	239	5	,	,	PUNCT
taxlaw-2865	239	6	the	the	DET
taxlaw-2865	239	7	42	42	NUM
taxlaw-2865	239	8	i.r.c	i.r.c	NOUN
taxlaw-2865	239	9	.	.	PUNCT
taxlaw-2865	240	1	§	§	PROPN
taxlaw-2865	240	2	1014(a	1014(a	NUM
taxlaw-2865	240	3	)	)	PUNCT
taxlaw-2865	240	4	.	.	PUNCT
taxlaw-2865	241	1	43	43	NUM
taxlaw-2865	241	2	see	see	VERB
taxlaw-2865	241	3	lawrence	lawrence	PROPN
taxlaw-2865	241	4	zelenak	zelenak	PROPN
taxlaw-2865	241	5	,	,	PUNCT
taxlaw-2865	241	6	figuring	figure	VERB
taxlaw-2865	241	7	out	out	ADP
taxlaw-2865	241	8	the	the	DET
taxlaw-2865	241	9	tax	tax	NOUN
taxlaw-2865	241	10	:	:	PUNCT
taxlaw-2865	241	11	congress	congress	PROPN
taxlaw-2865	241	12	,	,	PUNCT
taxlaw-2865	241	13	treasury	treasury	NOUN
taxlaw-2865	241	14	,	,	PUNCT
taxlaw-2865	241	15	and	and	CCONJ
taxlaw-2865	241	16	the	the	DET
taxlaw-2865	241	17	design	design	NOUN
taxlaw-2865	241	18	of	of	ADP
taxlaw-2865	241	19	the	the	DET
taxlaw-2865	241	20	early	early	ADJ
taxlaw-2865	241	21	modern	modern	ADJ
taxlaw-2865	241	22	income	income	NOUN
taxlaw-2865	241	23	tax	tax	NOUN
taxlaw-2865	241	24	83	83	NUM
taxlaw-2865	241	25	-	-	SYM
taxlaw-2865	241	26	109	109	NUM
taxlaw-2865	241	27	(	(	PUNCT
taxlaw-2865	241	28	2018	2018	NUM
taxlaw-2865	241	29	)	)	PUNCT
taxlaw-2865	241	30	(	(	PUNCT
taxlaw-2865	241	31	explaining	explain	VERB
taxlaw-2865	241	32	code	code	NOUN
taxlaw-2865	241	33	section	section	NOUN
taxlaw-2865	241	34	1014	1014	NUM
taxlaw-2865	241	35	’s	’s	PART
taxlaw-2865	241	36	obscure	obscure	ADJ
taxlaw-2865	241	37	origins	origin	NOUN
taxlaw-2865	241	38	)	)	PUNCT
taxlaw-2865	241	39	.	.	PUNCT
taxlaw-2865	242	1	44	44	NUM
taxlaw-2865	242	2	see	see	VERB
taxlaw-2865	242	3	i	i	PRON
taxlaw-2865	242	4	d.	d.	PROPN
taxlaw-2865	242	5	at	at	ADP
taxlaw-2865	242	6	110	110	NUM
taxlaw-2865	242	7	-	-	SYM
taxlaw-2865	242	8	32	32	NUM
taxlaw-2865	242	9	(	(	PUNCT
taxlaw-2865	242	10	explaining	explain	VERB
taxlaw-2865	242	11	why	why	SCONJ
taxlaw-2865	242	12	,	,	PUNCT
taxlaw-2865	242	13	for	for	ADP
taxlaw-2865	242	14	the	the	DET
taxlaw-2865	242	15	past	past	ADJ
taxlaw-2865	242	16	century	century	NOUN
taxlaw-2865	242	17	,	,	PUNCT
taxlaw-2865	242	18	congress	congress	PROPN
taxlaw-2865	242	19	has	have	AUX
taxlaw-2865	242	20	chosen	choose	VERB
taxlaw-2865	242	21	to	to	PART
taxlaw-2865	242	22	retain	retain	VERB
taxlaw-2865	242	23	code	code	NOUN
taxlaw-2865	242	24	section	section	NOUN
taxlaw-2865	242	25	1014	1014	NUM
taxlaw-2865	242	26	)	)	PUNCT
taxlaw-2865	242	27	.	.	PUNCT
taxlaw-2865	243	1	45	45	NUM
taxlaw-2865	243	2	tax	tax	NOUN
taxlaw-2865	243	3	reform	reform	NOUN
taxlaw-2865	243	4	act	act	NOUN
taxlaw-2865	243	5	of	of	ADP
taxlaw-2865	243	6	1976	1976	NUM
taxlaw-2865	243	7	,	,	PUNCT
taxlaw-2865	243	8	pub	pub	NOUN
taxlaw-2865	243	9	.	.	PUNCT
taxlaw-2865	244	1	l.	l.	PROPN
taxlaw-2865	244	2	no	no	INTJ
taxlaw-2865	244	3	.	.	PROPN
taxlaw-2865	245	1	94	94	NUM
taxlaw-2865	245	2	-	-	SYM
taxlaw-2865	245	3	455	455	NUM
taxlaw-2865	245	4	,	,	PUNCT
taxlaw-2865	245	5	§	§	PROPN
taxlaw-2865	245	6	2005	2005	NUM
taxlaw-2865	245	7	,	,	PUNCT
taxlaw-2865	245	8	90	90	NUM
taxlaw-2865	245	9	stat	stat	NOUN
taxlaw-2865	245	10	.	.	PUNCT
taxlaw-2865	246	1	1520	1520	NUM
taxlaw-2865	246	2	,	,	PUNCT
taxlaw-2865	246	3	1872	1872	NUM
taxlaw-2865	246	4	.	.	PUNCT
taxlaw-2865	247	1	46	46	NUM
taxlaw-2865	247	2	revenue	revenue	NOUN
taxlaw-2865	247	3	act	act	NOUN
taxlaw-2865	247	4	of	of	ADP
taxlaw-2865	247	5	1978	1978	NUM
taxlaw-2865	247	6	,	,	PUNCT
taxlaw-2865	247	7	pub	pub	NOUN
taxlaw-2865	247	8	.	.	PUNCT
taxlaw-2865	248	1	l.	l.	PROPN
taxlaw-2865	248	2	no	no	INTJ
taxlaw-2865	248	3	.	.	PROPN
taxlaw-2865	249	1	95	95	NUM
taxlaw-2865	249	2	-	-	SYM
taxlaw-2865	249	3	600	600	NUM
taxlaw-2865	249	4	,	,	PUNCT
taxlaw-2865	249	5	§	§	PROPN
taxlaw-2865	249	6	515	515	NUM
taxlaw-2865	249	7	,	,	PUNCT
taxlaw-2865	249	8	92	92	NUM
taxlaw-2865	249	9	stat	stat	NOUN
taxlaw-2865	249	10	.	.	PUNCT
taxlaw-2865	250	1	2763	2763	NUM
taxlaw-2865	250	2	,	,	PUNCT
taxlaw-2865	250	3	2884	2884	NUM
taxlaw-2865	250	4	.	.	PUNCT
taxlaw-2865	251	1	47	47	NUM
taxlaw-2865	251	2	crude	crude	ADJ
taxlaw-2865	251	3	oil	oil	NOUN
taxlaw-2865	251	4	windfall	windfall	NOUN
taxlaw-2865	251	5	profit	profit	NOUN
taxlaw-2865	251	6	tax	tax	NOUN
taxlaw-2865	251	7	act	act	NOUN
taxlaw-2865	251	8	of	of	ADP
taxlaw-2865	251	9	1980	1980	NUM
taxlaw-2865	251	10	,	,	PUNCT
taxlaw-2865	251	11	pub	pub	NOUN
taxlaw-2865	251	12	.	.	PUNCT
taxlaw-2865	252	1	l.	l.	PROPN
taxlaw-2865	252	2	no	no	INTJ
taxlaw-2865	252	3	.	.	PROPN
taxlaw-2865	253	1	96	96	NUM
taxlaw-2865	253	2	-	-	SYM
taxlaw-2865	253	3	223	223	NUM
taxlaw-2865	253	4	,	,	PUNCT
taxlaw-2865	253	5	§	§	PROPN
taxlaw-2865	253	6	401(a	401(a	PROPN
taxlaw-2865	253	7	)	)	PUNCT
taxlaw-2865	253	8	,	,	PUNCT
taxlaw-2865	253	9	94	94	NUM
taxlaw-2865	253	10	stat	stat	NOUN
taxlaw-2865	253	11	.	.	PUNCT
taxlaw-2865	254	1	229	229	NUM
taxlaw-2865	254	2	,	,	PUNCT
taxlaw-2865	254	3	299	299	NUM
taxlaw-2865	254	4	.	.	X
taxlaw-2865	254	5	48	48	NUM
taxlaw-2865	254	6	economic	economic	ADJ
taxlaw-2865	254	7	growth	growth	NOUN
taxlaw-2865	254	8	and	and	CCONJ
taxlaw-2865	254	9	tax	tax	NOUN
taxlaw-2865	254	10	relief	relief	NOUN
taxlaw-2865	254	11	reconciliation	reconciliation	NOUN
taxlaw-2865	254	12	act	act	NOUN
taxlaw-2865	254	13	of	of	ADP
taxlaw-2865	254	14	2001	2001	NUM
taxlaw-2865	254	15	,	,	PUNCT
taxlaw-2865	254	16	pub	pub	NOUN
taxlaw-2865	254	17	.	.	PUNCT
taxlaw-2865	255	1	l.	l.	PROPN
taxlaw-2865	255	2	no	no	INTJ
taxlaw-2865	255	3	.	.	PUNCT
taxlaw-2865	256	1	107	107	NUM
taxlaw-2865	256	2	-	-	SYM
taxlaw-2865	256	3	16	16	NUM
taxlaw-2865	256	4	,	,	PUNCT
taxlaw-2865	256	5	§	§	NOUN
taxlaw-2865	256	6	501	501	NUM
taxlaw-2865	256	7	,	,	PUNCT
taxlaw-2865	256	8	115	115	NUM
taxlaw-2865	256	9	stat	stat	NOUN
taxlaw-2865	256	10	.	.	PUNCT
taxlaw-2865	257	1	38	38	NUM
taxlaw-2865	257	2	,	,	PUNCT
taxlaw-2865	257	3	6869	6869	NUM
taxlaw-2865	257	4	(	(	PUNCT
taxlaw-2865	257	5	though	though	SCONJ
taxlaw-2865	257	6	enacted	enact	VERB
taxlaw-2865	257	7	in	in	ADP
taxlaw-2865	257	8	2001	2001	NUM
taxlaw-2865	257	9	,	,	PUNCT
taxlaw-2865	257	10	according	accord	VERB
taxlaw-2865	257	11	to	to	ADP
taxlaw-2865	257	12	its	its	PRON
taxlaw-2865	257	13	terms	term	NOUN
taxlaw-2865	257	14	,	,	PUNCT
taxlaw-2865	257	15	this	this	DET
taxlaw-2865	257	16	rule	rule	NOUN
taxlaw-2865	257	17	was	be	AUX
taxlaw-2865	257	18	not	not	PART
taxlaw-2865	257	19	to	to	PART
taxlaw-2865	257	20	go	go	VERB
taxlaw-2865	257	21	into	into	ADP
taxlaw-2865	257	22	effect	effect	NOUN
taxlaw-2865	257	23	until	until	ADP
taxlaw-2865	257	24	2010	2010	NUM
taxlaw-2865	257	25	)	)	PUNCT
taxlaw-2865	257	26	.	.	PUNCT
taxlaw-2865	258	1	49	49	NUM
taxlaw-2865	258	2	tax	tax	NOUN
taxlaw-2865	258	3	relief	relief	NOUN
taxlaw-2865	258	4	,	,	PUNCT
taxlaw-2865	258	5	unemployment	unemployment	NOUN
taxlaw-2865	258	6	insurance	insurance	NOUN
taxlaw-2865	258	7	reauthorization	reauthorization	NOUN
taxlaw-2865	258	8	,	,	PUNCT
taxlaw-2865	258	9	and	and	CCONJ
taxlaw-2865	258	10	job	job	NOUN
taxlaw-2865	258	11	creation	creation	NOUN
taxlaw-2865	258	12	act	act	NOUN
taxlaw-2865	258	13	of	of	ADP
taxlaw-2865	258	14	2010	2010	NUM
taxlaw-2865	258	15	,	,	PUNCT
taxlaw-2865	258	16	pub	pub	NOUN
taxlaw-2865	258	17	.	.	PUNCT
taxlaw-2865	259	1	l.	l.	PROPN
taxlaw-2865	259	2	no	no	INTJ
taxlaw-2865	259	3	.	.	PROPN
taxlaw-2865	260	1	111312	111312	NUM
taxlaw-2865	260	2	,	,	PUNCT
taxlaw-2865	260	3	§	§	PROPN
taxlaw-2865	260	4	301(c	301(c	PROPN
taxlaw-2865	260	5	)	)	PUNCT
taxlaw-2865	260	6	,	,	PUNCT
taxlaw-2865	261	1	124	124	NUM
taxlaw-2865	261	2	stat	stat	NOUN
taxlaw-2865	261	3	.	.	PUNCT
taxlaw-2865	262	1	3296	3296	NUM
taxlaw-2865	262	2	.	.	PUNCT
taxlaw-2865	263	1	50	50	NUM
taxlaw-2865	263	2	see	see	VERB
taxlaw-2865	263	3	richard	richard	PROPN
taxlaw-2865	263	4	schmalbeck	schmalbeck	PROPN
taxlaw-2865	263	5	,	,	PUNCT
taxlaw-2865	263	6	jay	jay	PROPN
taxlaw-2865	263	7	a.	a.	NOUN
taxlaw-2865	263	8	soled	soled	PROPN
taxlaw-2865	263	9	&	&	CCONJ
taxlaw-2865	263	10	kathleen	kathleen	PROPN
taxlaw-2865	263	11	delaney	delaney	PROPN
taxlaw-2865	263	12	thomas	thomas	PROPN
taxlaw-2865	263	13	,	,	PUNCT
taxlaw-2865	263	14	advocating	advocate	VERB
taxlaw-2865	263	15	a	a	DET
taxlaw-2865	263	16	carryover	carryover	NOUN
taxlaw-2865	263	17	tax	tax	NOUN
taxlaw-2865	263	18	basis	basis	NOUN
taxlaw-2865	263	19	regime	regime	NOUN
taxlaw-2865	263	20	,	,	PUNCT
taxlaw-2865	263	21	93	93	NUM
taxlaw-2865	263	22	notre	notre	PROPN
taxlaw-2865	263	23	dame	dame	PROPN
taxlaw-2865	263	24	l.	l.	PROPN
taxlaw-2865	263	25	rev	rev	PROPN
taxlaw-2865	263	26	.	.	PROPN
taxlaw-2865	263	27	109	109	NUM
taxlaw-2865	263	28	,	,	PUNCT
taxlaw-2865	263	29	128	128	NUM
taxlaw-2865	263	30	-	-	SYM
taxlaw-2865	263	31	32	32	NUM
taxlaw-2865	263	32	(	(	PUNCT
taxlaw-2865	263	33	2017	2017	NUM
taxlaw-2865	263	34	)	)	PUNCT
taxlaw-2865	263	35	(	(	PUNCT
taxlaw-2865	263	36	detailing	detail	VERB
taxlaw-2865	263	37	technological	technological	ADJ
taxlaw-2865	263	38	advances	advance	NOUN
taxlaw-2865	263	39	that	that	PRON
taxlaw-2865	263	40	facilitate	facilitate	VERB
taxlaw-2865	263	41	tax	tax	NOUN
taxlaw-2865	263	42	basis	basis	NOUN
taxlaw-2865	263	43	identification	identification	NOUN
taxlaw-2865	263	44	)	)	PUNCT
taxlaw-2865	263	45	.	.	PUNCT
taxlaw-2865	264	1	51	51	NUM
taxlaw-2865	264	2	see	see	VERB
taxlaw-2865	264	3	u.s	u.s	PROPN
taxlaw-2865	264	4	.	.	PROPN
taxlaw-2865	264	5	dep’t	dep’t	NOUN
taxlaw-2865	264	6	of	of	ADP
taxlaw-2865	264	7	the	the	DET
taxlaw-2865	264	8	treasury	treasury	NOUN
taxlaw-2865	264	9	,	,	PUNCT
taxlaw-2865	264	10	tax	tax	NOUN
taxlaw-2865	264	11	expenditures	expenditure	NOUN
taxlaw-2865	264	12	(	(	PUNCT
taxlaw-2865	264	13	2017	2017	NUM
taxlaw-2865	264	14	)	)	PUNCT
taxlaw-2865	264	15	2	2	NUM
taxlaw-2865	264	16	,	,	PUNCT
taxlaw-2865	264	17	https://www.treasury.gov/resourcecenter/tax-policy/documents/tax-expenditures-fy2019.pdf	https://www.treasury.gov/resourcecenter/tax-policy/documents/tax-expenditures-fy2019.pdf	PROPN
taxlaw-2865	265	1	[	[	X
taxlaw-2865	265	2	https://perma.cc/39xp-y9wh	https://perma.cc/39xp-y9wh	X
taxlaw-2865	265	3	]	]	X
taxlaw-2865	265	4	(	(	PUNCT
taxlaw-2865	265	5	“	"	PUNCT
taxlaw-2865	265	6	the	the	DET
taxlaw-2865	265	7	normal	normal	ADJ
taxlaw-2865	265	8	tax	tax	NOUN
taxlaw-2865	265	9	baseline	baseline	NOUN
taxlaw-2865	265	10	is	be	AUX
taxlaw-2865	265	11	patterned	pattern	VERB
taxlaw-2865	265	12	on	on	ADP
taxlaw-2865	265	13	a	a	DET
taxlaw-2865	265	14	practical	practical	ADJ
taxlaw-2865	265	15	variant	variant	NOUN
taxlaw-2865	265	16	of	of	ADP
taxlaw-2865	265	17	a	a	DET
taxlaw-2865	265	18	comprehensive	comprehensive	ADJ
taxlaw-2865	265	19	income	income	NOUN
taxlaw-2865	265	20	tax	tax	NOUN
taxlaw-2865	265	21	,	,	PUNCT
taxlaw-2865	265	22	which	which	PRON
taxlaw-2865	265	23	defines	define	VERB
taxlaw-2865	265	24	income	income	NOUN
taxlaw-2865	265	25	as	as	ADP
taxlaw-2865	265	26	the	the	DET
taxlaw-2865	265	27	sum	sum	NOUN
taxlaw-2865	265	28	of	of	ADP
taxlaw-2865	265	29	consumption	consumption	NOUN
taxlaw-2865	265	30	and	and	CCONJ
taxlaw-2865	265	31	the	the	DET
taxlaw-2865	265	32	change	change	NOUN
taxlaw-2865	265	33	in	in	ADP
taxlaw-2865	265	34	net	net	ADJ
taxlaw-2865	265	35	wealth	wealth	NOUN
taxlaw-2865	265	36	in	in	ADP
taxlaw-2865	265	37	a	a	DET
taxlaw-2865	265	38	given	give	VERB
taxlaw-2865	265	39	period	period	NOUN
taxlaw-2865	265	40	of	of	ADP
taxlaw-2865	265	41	time	time	NOUN
taxlaw-2865	265	42	.	.	PUNCT
taxlaw-2865	265	43	”	"	PUNCT
taxlaw-2865	265	44	)	)	PUNCT
taxlaw-2865	265	45	.	.	PUNCT
taxlaw-2865	266	1	52	52	NUM
taxlaw-2865	266	2	see	see	VERB
taxlaw-2865	266	3	steven	steven	PROPN
taxlaw-2865	266	4	a.	a.	PROPN
taxlaw-2865	266	5	dean	dean	PROPN
taxlaw-2865	266	6	,	,	PUNCT
taxlaw-2865	266	7	the	the	DET
taxlaw-2865	266	8	tax	tax	NOUN
taxlaw-2865	266	9	expenditure	expenditure	NOUN
taxlaw-2865	266	10	budget	budget	NOUN
taxlaw-2865	266	11	is	be	AUX
taxlaw-2865	266	12	a	a	DET
taxlaw-2865	266	13	zombie	zombie	NOUN
taxlaw-2865	266	14	accountant	accountant	NOUN
taxlaw-2865	266	15	,	,	PUNCT
taxlaw-2865	266	16	46	46	NUM
taxlaw-2865	266	17	u.c	u.c	PROPN
taxlaw-2865	266	18	.	.	PROPN
taxlaw-2865	267	1	davis	davis	PROPN
taxlaw-2865	267	2	l.	l.	PROPN
taxlaw-2865	267	3	rev	rev	PROPN
taxlaw-2865	267	4	.	.	PROPN
taxlaw-2865	267	5	265	265	NUM
taxlaw-2865	267	6	,	,	PUNCT
taxlaw-2865	267	7	267	267	NUM
taxlaw-2865	267	8	(	(	PUNCT
taxlaw-2865	267	9	2012	2012	NUM
taxlaw-2865	267	10	)	)	PUNCT
taxlaw-2865	267	11	(	(	PUNCT
taxlaw-2865	267	12	“	"	PUNCT
taxlaw-2865	267	13	[	[	X
taxlaw-2865	267	14	t]he	t]he	ADJ
taxlaw-2865	267	15	tax	tax	NOUN
taxlaw-2865	267	16	expenditure	expenditure	NOUN
taxlaw-2865	267	17	budget	budget	NOUN
taxlaw-2865	267	18	computes	compute	VERB
taxlaw-2865	267	19	the	the	DET
taxlaw-2865	267	20	dollar	dollar	NOUN
taxlaw-2865	267	21	cost	cost	NOUN
taxlaw-2865	267	22	of	of	ADP
taxlaw-2865	267	23	a	a	DET
taxlaw-2865	267	24	wide	wide	ADJ
taxlaw-2865	267	25	range	range	NOUN
taxlaw-2865	267	26	of	of	ADP
taxlaw-2865	267	27	tax	tax	NOUN
taxlaw-2865	267	28	breaks	break	NOUN
taxlaw-2865	267	29	.	.	PUNCT
taxlaw-2865	267	30	”	"	PUNCT
taxlaw-2865	267	31	)	)	PUNCT
taxlaw-2865	267	32	.	.	PUNCT
taxlaw-2865	268	1	53	53	NUM
taxlaw-2865	268	2	office	office	NOUN
taxlaw-2865	268	3	of	of	ADP
taxlaw-2865	268	4	mgmt	mgmt	PROPN
taxlaw-2865	268	5	.	.	PROPN
taxlaw-2865	268	6	&	&	CCONJ
taxlaw-2865	268	7	budget	budget	PROPN
taxlaw-2865	268	8	,	,	PUNCT
taxlaw-2865	268	9	fiscal	fiscal	ADJ
taxlaw-2865	268	10	year	year	NOUN
taxlaw-2865	268	11	2018	2018	NUM
taxlaw-2865	268	12	:	:	PUNCT
taxlaw-2865	268	13	analytical	analytical	ADJ
taxlaw-2865	268	14	perspectives	perspective	NOUN
taxlaw-2865	268	15	of	of	ADP
taxlaw-2865	268	16	the	the	DET
taxlaw-2865	268	17	u.s	u.s	PROPN
taxlaw-2865	268	18	.	.	PROPN
taxlaw-2865	268	19	government	government	NOUN
taxlaw-2865	268	20	,	,	PUNCT
taxlaw-2865	268	21	131	131	NUM
taxlaw-2865	268	22	tbl.13	tbl.13	NOUN
taxlaw-2865	268	23	-	-	PUNCT
taxlaw-2865	268	24	1	1	NUM
taxlaw-2865	268	25	,	,	PUNCT
taxlaw-2865	268	26	item	item	NOUN
taxlaw-2865	268	27	72	72	NUM
taxlaw-2865	268	28	,	,	PUNCT
taxlaw-2865	268	29	https://www.whitehouse.gov/sites/whitehouse.gov/files/omb/budget/fy2018/spec.pdf	https://www.whitehouse.gov/sites/whitehouse.gov/files/omb/budget/fy2018/spec.pdf	NOUN
taxlaw-2865	268	30	[	[	X
taxlaw-2865	268	31	https://perma.cc/bj96-jt4k	https://perma.cc/bj96-jt4k	NOUN
taxlaw-2865	268	32	]	]	X
taxlaw-2865	268	33	.	.	PUNCT
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taxlaw-2865	269	2	)	)	PUNCT
taxlaw-2865	269	3	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(i061eb5f62c-f6451ea7d29-9ba5053cc9b)&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(i061eb5f62c-f6451ea7d29-9ba5053cc9b)&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	269	4	)	)	PUNCT
taxlaw-2865	269	5	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(icb7a82d214-7744e58ab82-aebf5fcd9df)&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(icb7a82d214-7744e58ab82-aebf5fcd9df)&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2865	269	6	)	)	PUNCT
taxlaw-2865	269	7	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(ia4b2566fe2-9240e98ea8e-fb5311ac482)&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(ia4b2566fe2-9240e98ea8e-fb5311ac482)&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2865	269	8	)	)	PUNCT
taxlaw-2865	269	9	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(ia4b2566fe2-9240e98ea8e-fb5311ac482)&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(ia4b2566fe2-9240e98ea8e-fb5311ac482)&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2865	269	10	)	)	PUNCT
taxlaw-2865	269	11	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(ia4b2566fe2-9240e98ea8e-fb5311ac482)&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1077005&cite=uuid(ia4b2566fe2-9240e98ea8e-fb5311ac482)&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=sl&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2865	269	12	)	)	PUNCT
taxlaw-2865	269	13	2018	2018	NUM
taxlaw-2865	269	14	]	]	PUNCT
taxlaw-2865	269	15	59	59	NUM
taxlaw-2865	269	16	determining	determine	VERB
taxlaw-2865	269	17	an	an	DET
taxlaw-2865	269	18	asset	asset	NOUN
taxlaw-2865	269	19	’s	’s	PART
taxlaw-2865	269	20	tax	tax	NOUN
taxlaw-2865	269	21	basis	basis	NOUN
taxlaw-2865	269	22	in	in	ADP
taxlaw-2865	269	23	the	the	DET
taxlaw-2865	269	24	absence	absence	NOUN
taxlaw-2865	269	25	of	of	ADP
taxlaw-2865	269	26	a	a	DET
taxlaw-2865	269	27	meaningful	meaningful	ADJ
taxlaw-2865	269	28	transfer	transfer	NOUN
taxlaw-2865	269	29	tax	tax	NOUN
taxlaw-2865	269	30	regime	regime	NOUN
taxlaw-2865	269	31	exploitation	exploitation	NOUN
taxlaw-2865	269	32	of	of	ADP
taxlaw-2865	269	33	the	the	DET
taxlaw-2865	269	34	basis	basis	NOUN
taxlaw-2865	269	35	equal	equal	ADJ
taxlaw-2865	269	36	to	to	ADP
taxlaw-2865	269	37	fair	fair	ADJ
taxlaw-2865	269	38	market	market	NOUN
taxlaw-2865	269	39	value	value	NOUN
taxlaw-2865	269	40	rule	rule	NOUN
taxlaw-2865	269	41	has	have	AUX
taxlaw-2865	269	42	always	always	ADV
taxlaw-2865	269	43	been	be	AUX
taxlaw-2865	269	44	kept	keep	VERB
taxlaw-2865	269	45	in	in	ADP
taxlaw-2865	269	46	check	check	NOUN
taxlaw-2865	269	47	by	by	ADP
taxlaw-2865	269	48	the	the	DET
taxlaw-2865	269	49	nation	nation	NOUN
taxlaw-2865	269	50	’s	’s	PART
taxlaw-2865	269	51	modest	modest	ADJ
taxlaw-2865	269	52	transfer	transfer	NOUN
taxlaw-2865	269	53	tax	tax	NOUN
taxlaw-2865	269	54	regime	regime	NOUN
taxlaw-2865	269	55	,	,	PUNCT
taxlaw-2865	269	56	a	a	DET
taxlaw-2865	269	57	key	key	ADJ
taxlaw-2865	269	58	feature	feature	NOUN
taxlaw-2865	269	59	of	of	ADP
taxlaw-2865	269	60	which	which	PRON
taxlaw-2865	269	61	led	lead	VERB
taxlaw-2865	269	62	taxpayers	taxpayer	NOUN
taxlaw-2865	269	63	to	to	PART
taxlaw-2865	269	64	prize	prize	VERB
taxlaw-2865	269	65	lower	low	ADJ
taxlaw-2865	269	66	asset	asset	NOUN
taxlaw-2865	269	67	valuations	valuation	NOUN
taxlaw-2865	269	68	.	.	PUNCT
taxlaw-2865	270	1	in	in	ADP
taxlaw-2865	270	2	the	the	DET
taxlaw-2865	270	3	absence	absence	NOUN
taxlaw-2865	270	4	of	of	ADP
taxlaw-2865	270	5	even	even	ADV
taxlaw-2865	270	6	a	a	DET
taxlaw-2865	270	7	modest	modest	ADJ
taxlaw-2865	270	8	transfer	transfer	NOUN
taxlaw-2865	270	9	tax	tax	NOUN
taxlaw-2865	270	10	regime	regime	NOUN
taxlaw-2865	270	11	,	,	PUNCT
taxlaw-2865	270	12	however	however	ADV
taxlaw-2865	270	13	,	,	PUNCT
taxlaw-2865	270	14	taxpayers	taxpayer	NOUN
taxlaw-2865	270	15	can	can	AUX
taxlaw-2865	270	16	capitalize	capitalize	VERB
taxlaw-2865	270	17	upon	upon	SCONJ
taxlaw-2865	270	18	the	the	DET
taxlaw-2865	270	19	basis	basis	NOUN
taxlaw-2865	270	20	equal	equal	ADJ
taxlaw-2865	270	21	to	to	ADP
taxlaw-2865	270	22	fair	fair	ADJ
taxlaw-2865	270	23	market	market	NOUN
taxlaw-2865	270	24	value	value	NOUN
taxlaw-2865	270	25	rule	rule	NOUN
taxlaw-2865	270	26	with	with	ADP
taxlaw-2865	270	27	intense	intense	ADJ
taxlaw-2865	270	28	vigor	vigor	NOUN
taxlaw-2865	270	29	.	.	PUNCT
taxlaw-2865	271	1	d.	d.	NOUN
taxlaw-2865	271	2	the	the	DET
taxlaw-2865	271	3	estate	estate	NOUN
taxlaw-2865	271	4	planning	planning	NOUN
taxlaw-2865	271	5	bar	bar	NOUN
taxlaw-2865	271	6	’s	’s	PART
taxlaw-2865	271	7	role	role	NOUN
taxlaw-2865	271	8	while	while	SCONJ
taxlaw-2865	271	9	many	many	ADJ
taxlaw-2865	271	10	factors	factor	NOUN
taxlaw-2865	271	11	motivate	motivate	VERB
taxlaw-2865	271	12	taxpayers	taxpayer	NOUN
taxlaw-2865	271	13	to	to	PART
taxlaw-2865	271	14	hire	hire	VERB
taxlaw-2865	271	15	estate	estate	NOUN
taxlaw-2865	271	16	planning	planning	NOUN
taxlaw-2865	271	17	professionals	professional	NOUN
taxlaw-2865	271	18	,	,	PUNCT
taxlaw-2865	271	19	chief	chief	NOUN
taxlaw-2865	271	20	among	among	ADP
taxlaw-2865	271	21	them	they	PRON
taxlaw-2865	271	22	has	have	AUX
taxlaw-2865	271	23	historically	historically	ADV
taxlaw-2865	271	24	been	be	AUX
taxlaw-2865	271	25	transfer	transfer	NOUN
taxlaw-2865	271	26	tax	tax	NOUN
taxlaw-2865	271	27	minimization.54	minimization.54	NOUN
taxlaw-2865	271	28	estate	estate	NOUN
taxlaw-2865	271	29	planners	planner	NOUN
taxlaw-2865	271	30	would	would	AUX
taxlaw-2865	271	31	routinely	routinely	ADV
taxlaw-2865	271	32	pitch	pitch	VERB
taxlaw-2865	271	33	their	their	PRON
taxlaw-2865	271	34	services	service	NOUN
taxlaw-2865	271	35	,	,	PUNCT
taxlaw-2865	271	36	claiming	claim	VERB
taxlaw-2865	271	37	that	that	SCONJ
taxlaw-2865	271	38	a	a	DET
taxlaw-2865	271	39	few	few	ADJ
taxlaw-2865	271	40	billable	billable	ADJ
taxlaw-2865	271	41	hours	hour	NOUN
taxlaw-2865	271	42	of	of	ADP
taxlaw-2865	271	43	their	their	PRON
taxlaw-2865	271	44	time	time	NOUN
taxlaw-2865	271	45	could	could	AUX
taxlaw-2865	271	46	produce	produce	VERB
taxlaw-2865	271	47	remarkable	remarkable	ADJ
taxlaw-2865	271	48	transfer	transfer	NOUN
taxlaw-2865	271	49	tax	tax	NOUN
taxlaw-2865	271	50	savings	saving	NOUN
taxlaw-2865	271	51	.	.	PUNCT
taxlaw-2865	272	1	to	to	PART
taxlaw-2865	272	2	illustrate	illustrate	VERB
taxlaw-2865	272	3	this	this	DET
taxlaw-2865	272	4	point	point	NOUN
taxlaw-2865	272	5	,	,	PUNCT
taxlaw-2865	272	6	consider	consider	VERB
taxlaw-2865	272	7	a	a	DET
taxlaw-2865	272	8	hypothetical	hypothetical	ADJ
taxlaw-2865	272	9	example	example	NOUN
taxlaw-2865	272	10	based	base	VERB
taxlaw-2865	272	11	on	on	ADP
taxlaw-2865	272	12	the	the	DET
taxlaw-2865	272	13	rules	rule	NOUN
taxlaw-2865	272	14	and	and	CCONJ
taxlaw-2865	272	15	rates	rate	NOUN
taxlaw-2865	272	16	applicable	applicable	ADJ
taxlaw-2865	272	17	in	in	ADP
taxlaw-2865	272	18	the	the	DET
taxlaw-2865	272	19	early	early	ADJ
taxlaw-2865	272	20	and	and	CCONJ
taxlaw-2865	272	21	mid-1990s	mid-1990	NOUN
taxlaw-2865	272	22	,	,	PUNCT
taxlaw-2865	272	23	when	when	SCONJ
taxlaw-2865	272	24	the	the	DET
taxlaw-2865	272	25	lifetime	lifetime	NOUN
taxlaw-2865	272	26	exemption	exemption	NOUN
taxlaw-2865	272	27	amount	amount	NOUN
taxlaw-2865	272	28	was	be	AUX
taxlaw-2865	272	29	$	$	SYM
taxlaw-2865	272	30	600,000	600,000	NUM
taxlaw-2865	272	31	and	and	CCONJ
taxlaw-2865	272	32	the	the	DET
taxlaw-2865	272	33	lifetime	lifetime	NOUN
taxlaw-2865	272	34	exemption	exemption	NOUN
taxlaw-2865	272	35	amount	amount	NOUN
taxlaw-2865	272	36	was	be	AUX
taxlaw-2865	272	37	not	not	PART
taxlaw-2865	272	38	portable	portable	ADJ
taxlaw-2865	272	39	–	–	PUNCT
taxlaw-2865	272	40	i.e.	i.e.	X
taxlaw-2865	272	41	,	,	PUNCT
taxlaw-2865	272	42	automatically	automatically	ADV
taxlaw-2865	272	43	transferable	transferable	ADJ
taxlaw-2865	272	44	–	–	PUNCT
taxlaw-2865	272	45	between	between	ADP
taxlaw-2865	272	46	spouses	spouse	NOUN
taxlaw-2865	272	47	as	as	SCONJ
taxlaw-2865	272	48	is	be	AUX
taxlaw-2865	272	49	the	the	DET
taxlaw-2865	272	50	case	case	NOUN
taxlaw-2865	272	51	today.55	today.55	NOUN
taxlaw-2865	272	52	suppose	suppose	VERB
taxlaw-2865	272	53	a	a	DET
taxlaw-2865	272	54	married	married	ADJ
taxlaw-2865	272	55	couple	couple	NOUN
taxlaw-2865	272	56	had	have	VERB
taxlaw-2865	272	57	a	a	DET
taxlaw-2865	272	58	combined	combine	VERB
taxlaw-2865	272	59	net	net	ADJ
taxlaw-2865	272	60	worth	worth	NOUN
taxlaw-2865	272	61	of	of	ADP
taxlaw-2865	272	62	$	$	SYM
taxlaw-2865	272	63	1.2	1.2	NUM
taxlaw-2865	272	64	million	million	NUM
taxlaw-2865	272	65	,	,	PUNCT
taxlaw-2865	272	66	with	with	ADP
taxlaw-2865	272	67	$	$	SYM
taxlaw-2865	272	68	600,000	600,000	NUM
taxlaw-2865	272	69	of	of	ADP
taxlaw-2865	272	70	assets	asset	NOUN
taxlaw-2865	272	71	separately	separately	ADV
taxlaw-2865	272	72	titled	title	VERB
taxlaw-2865	272	73	in	in	ADP
taxlaw-2865	272	74	each	each	DET
taxlaw-2865	272	75	spouse	spouse	NOUN
taxlaw-2865	272	76	’s	’s	PART
taxlaw-2865	272	77	name	name	NOUN
taxlaw-2865	272	78	.	.	PUNCT
taxlaw-2865	273	1	they	they	PRON
taxlaw-2865	273	2	retain	retain	VERB
taxlaw-2865	273	3	the	the	DET
taxlaw-2865	273	4	services	service	NOUN
taxlaw-2865	273	5	of	of	ADP
taxlaw-2865	273	6	an	an	DET
taxlaw-2865	273	7	estateplanning	estateplanne	VERB
taxlaw-2865	273	8	attorney	attorney	NOUN
taxlaw-2865	273	9	,	,	PUNCT
taxlaw-2865	273	10	who	who	PRON
taxlaw-2865	273	11	recommends	recommend	VERB
taxlaw-2865	273	12	that	that	SCONJ
taxlaw-2865	273	13	each	each	DET
taxlaw-2865	273	14	spouse	spouse	NOUN
taxlaw-2865	273	15	execute	execute	VERB
taxlaw-2865	273	16	a	a	DET
taxlaw-2865	273	17	last	last	ADJ
taxlaw-2865	273	18	will	will	NOUN
taxlaw-2865	273	19	and	and	CCONJ
taxlaw-2865	273	20	testament	testament	NOUN
taxlaw-2865	273	21	directing	direct	VERB
taxlaw-2865	273	22	the	the	DET
taxlaw-2865	273	23	$	$	SYM
taxlaw-2865	273	24	600,000	600,000	NUM
taxlaw-2865	273	25	of	of	ADP
taxlaw-2865	273	26	assets	asset	NOUN
taxlaw-2865	273	27	owned	own	VERB
taxlaw-2865	273	28	each	each	DET
taxlaw-2865	273	29	spouse	spouse	NOUN
taxlaw-2865	273	30	to	to	PART
taxlaw-2865	273	31	pass	pass	VERB
taxlaw-2865	273	32	into	into	ADP
taxlaw-2865	273	33	a	a	DET
taxlaw-2865	273	34	testamentary	testamentary	ADJ
taxlaw-2865	273	35	trust	trust	NOUN
taxlaw-2865	273	36	for	for	ADP
taxlaw-2865	273	37	the	the	DET
taxlaw-2865	273	38	lifetime	lifetime	NOUN
taxlaw-2865	273	39	benefit	benefit	NOUN
taxlaw-2865	273	40	of	of	ADP
taxlaw-2865	273	41	the	the	DET
taxlaw-2865	273	42	surviving	surviving	NOUN
taxlaw-2865	273	43	spouse	spouse	NOUN
taxlaw-2865	273	44	.	.	PUNCT
taxlaw-2865	274	1	this	this	DET
taxlaw-2865	274	2	testamentary	testamentary	ADJ
taxlaw-2865	274	3	trust	trust	NOUN
taxlaw-2865	274	4	served	serve	VERB
taxlaw-2865	274	5	a	a	DET
taxlaw-2865	274	6	dual	dual	ADJ
taxlaw-2865	274	7	purpose	purpose	NOUN
taxlaw-2865	274	8	:	:	PUNCT
taxlaw-2865	274	9	it	it	PRON
taxlaw-2865	274	10	absorbed	absorb	VERB
taxlaw-2865	274	11	the	the	DET
taxlaw-2865	274	12	use	use	NOUN
taxlaw-2865	274	13	of	of	ADP
taxlaw-2865	274	14	the	the	DET
taxlaw-2865	274	15	first	first	ADJ
taxlaw-2865	274	16	decedent	decedent	NOUN
taxlaw-2865	274	17	spouse	spouse	NOUN
taxlaw-2865	274	18	’s	’s	PART
taxlaw-2865	274	19	lifetime	lifetime	NOUN
taxlaw-2865	274	20	exemption	exemption	NOUN
taxlaw-2865	274	21	amount	amount	NOUN
taxlaw-2865	274	22	and	and	CCONJ
taxlaw-2865	274	23	,	,	PUNCT
taxlaw-2865	274	24	in	in	ADP
taxlaw-2865	274	25	addition	addition	NOUN
taxlaw-2865	274	26	,	,	PUNCT
taxlaw-2865	274	27	the	the	DET
taxlaw-2865	274	28	assets	asset	NOUN
taxlaw-2865	274	29	owned	own	VERB
taxlaw-2865	274	30	by	by	ADP
taxlaw-2865	274	31	this	this	DET
taxlaw-2865	274	32	trust	trust	NOUN
taxlaw-2865	274	33	would	would	AUX
taxlaw-2865	274	34	not	not	PART
taxlaw-2865	274	35	subsequently	subsequently	ADV
taxlaw-2865	274	36	be	be	AUX
taxlaw-2865	274	37	included	include	VERB
taxlaw-2865	274	38	in	in	ADP
taxlaw-2865	274	39	the	the	DET
taxlaw-2865	274	40	surviving	surviving	NOUN
taxlaw-2865	274	41	spouse	spouse	NOUN
taxlaw-2865	274	42	’s	’s	PART
taxlaw-2865	274	43	gross	gross	ADJ
taxlaw-2865	274	44	estate	estate	NOUN
taxlaw-2865	274	45	.	.	PUNCT
taxlaw-2865	275	1	(	(	PUNCT
taxlaw-2865	275	2	in	in	ADP
taxlaw-2865	275	3	the	the	DET
taxlaw-2865	275	4	vernacular	vernacular	NOUN
taxlaw-2865	275	5	of	of	ADP
taxlaw-2865	275	6	the	the	DET
taxlaw-2865	275	7	estate	estate	NOUN
taxlaw-2865	275	8	-	-	PUNCT
taxlaw-2865	275	9	planning	planning	NOUN
taxlaw-2865	275	10	bar	bar	NOUN
taxlaw-2865	275	11	,	,	PUNCT
taxlaw-2865	275	12	testamentary	testamentary	ADJ
taxlaw-2865	275	13	trusts	trust	NOUN
taxlaw-2865	275	14	of	of	ADP
taxlaw-2865	275	15	this	this	DET
taxlaw-2865	275	16	sort	sort	NOUN
taxlaw-2865	275	17	were	be	AUX
taxlaw-2865	275	18	commonly	commonly	ADV
taxlaw-2865	275	19	referred	refer	VERB
taxlaw-2865	275	20	to	to	ADP
taxlaw-2865	275	21	as	as	ADP
taxlaw-2865	275	22	“	"	PUNCT
taxlaw-2865	275	23	by	by	ADP
taxlaw-2865	275	24	-	-	PUNCT
taxlaw-2865	275	25	pass	pass	VERB
taxlaw-2865	275	26	trusts”).56	trusts”).56	NOUN
taxlaw-2865	275	27	in	in	ADP
taxlaw-2865	275	28	this	this	DET
taxlaw-2865	275	29	example	example	NOUN
taxlaw-2865	275	30	,	,	PUNCT
taxlaw-2865	275	31	the	the	DET
taxlaw-2865	275	32	use	use	NOUN
taxlaw-2865	275	33	of	of	ADP
taxlaw-2865	275	34	such	such	DET
taxlaw-2865	275	35	a	a	DET
taxlaw-2865	275	36	trust	trust	NOUN
taxlaw-2865	275	37	would	would	AUX
taxlaw-2865	275	38	reduce	reduce	VERB
taxlaw-2865	275	39	the	the	DET
taxlaw-2865	275	40	potential	potential	ADJ
taxlaw-2865	275	41	estate	estate	NOUN
taxlaw-2865	275	42	tax	tax	NOUN
taxlaw-2865	275	43	faced	face	VERB
taxlaw-2865	275	44	by	by	ADP
taxlaw-2865	275	45	the	the	DET
taxlaw-2865	275	46	couple	couple	NOUN
taxlaw-2865	275	47	from	from	ADP
taxlaw-2865	275	48	$	$	SYM
taxlaw-2865	275	49	192,500	192,500	NUM
taxlaw-2865	275	50	to	to	ADP
taxlaw-2865	275	51	zero.57	zero.57	VERB
taxlaw-2865	275	52	the	the	DET
taxlaw-2865	275	53	estate	estate	NOUN
taxlaw-2865	275	54	planning	planning	NOUN
taxlaw-2865	275	55	bar	bar	NOUN
taxlaw-2865	275	56	can	can	AUX
taxlaw-2865	275	57	hardly	hardly	ADV
taxlaw-2865	275	58	be	be	AUX
taxlaw-2865	275	59	faulted	fault	VERB
taxlaw-2865	275	60	for	for	ADP
taxlaw-2865	275	61	the	the	DET
taxlaw-2865	275	62	swiss	swiss	ADJ
taxlaw-2865	275	63	-	-	PUNCT
taxlaw-2865	275	64	cheese	cheese	NOUN
taxlaw-2865	275	65	structure	structure	NOUN
taxlaw-2865	275	66	of	of	ADP
taxlaw-2865	275	67	the	the	DET
taxlaw-2865	275	68	wealthtransfer	wealthtransfer	NOUN
taxlaw-2865	275	69	tax	tax	NOUN
taxlaw-2865	275	70	system	system	NOUN
taxlaw-2865	275	71	that	that	PRON
taxlaw-2865	275	72	created	create	VERB
taxlaw-2865	275	73	such	such	ADJ
taxlaw-2865	275	74	easy	easy	ADJ
taxlaw-2865	275	75	opportunities	opportunity	NOUN
taxlaw-2865	275	76	for	for	SCONJ
taxlaw-2865	275	77	professionals	professional	NOUN
taxlaw-2865	275	78	to	to	PART
taxlaw-2865	275	79	reduce	reduce	VERB
taxlaw-2865	275	80	potential	potential	ADJ
taxlaw-2865	275	81	tax	tax	NOUN
taxlaw-2865	275	82	bills	bill	NOUN
taxlaw-2865	275	83	.	.	PUNCT
taxlaw-2865	276	1	but	but	CCONJ
taxlaw-2865	276	2	regardless	regardless	ADV
taxlaw-2865	276	3	of	of	ADP
taxlaw-2865	276	4	fault	fault	NOUN
taxlaw-2865	276	5	,	,	PUNCT
taxlaw-2865	276	6	estate	estate	NOUN
taxlaw-2865	276	7	planners	planner	NOUN
taxlaw-2865	276	8	over	over	ADP
taxlaw-2865	276	9	the	the	DET
taxlaw-2865	276	10	years	year	NOUN
taxlaw-2865	276	11	developed	develop	VERB
taxlaw-2865	276	12	an	an	DET
taxlaw-2865	276	13	impressive	impressive	ADJ
taxlaw-2865	276	14	arsenal	arsenal	NOUN
taxlaw-2865	276	15	of	of	ADP
taxlaw-2865	276	16	transfer	transfer	NOUN
taxlaw-2865	276	17	-	-	PUNCT
taxlaw-2865	276	18	tax	tax	NOUN
taxlaw-2865	276	19	saving	saving	NOUN
taxlaw-2865	276	20	techniques	technique	NOUN
taxlaw-2865	276	21	,	,	PUNCT
taxlaw-2865	276	22	generating	generate	VERB
taxlaw-2865	276	23	acronyms	acronym	NOUN
taxlaw-2865	276	24	the	the	DET
taxlaw-2865	276	25	likes	like	NOUN
taxlaw-2865	276	26	of	of	ADP
taxlaw-2865	276	27	which	which	PRON
taxlaw-2865	276	28	are	be	AUX
taxlaw-2865	276	29	unparalleled	unparalleled	ADJ
taxlaw-2865	276	30	in	in	ADP
taxlaw-2865	276	31	virtually	virtually	ADV
taxlaw-2865	276	32	any	any	DET
taxlaw-2865	276	33	other	other	ADJ
taxlaw-2865	276	34	area	area	NOUN
taxlaw-2865	276	35	of	of	ADP
taxlaw-2865	276	36	the	the	DET
taxlaw-2865	276	37	law	law	NOUN
taxlaw-2865	276	38	.	.	PUNCT
taxlaw-2865	277	1	a	a	DET
taxlaw-2865	277	2	small	small	ADJ
taxlaw-2865	277	3	such	such	ADJ
taxlaw-2865	277	4	sampling	sampling	NOUN
taxlaw-2865	277	5	include	include	VERB
taxlaw-2865	277	6	the	the	DET
taxlaw-2865	277	7	following	follow	VERB
taxlaw-2865	277	8	commonly	commonly	ADV
taxlaw-2865	277	9	used	use	VERB
taxlaw-2865	277	10	estate	estate	NOUN
taxlaw-2865	277	11	planning	planning	NOUN
taxlaw-2865	277	12	techniques	technique	NOUN
taxlaw-2865	277	13	:	:	PUNCT
taxlaw-2865	277	14	grits	grit	NOUN
taxlaw-2865	277	15	,	,	PUNCT
taxlaw-2865	277	16	grats	grat	NOUN
taxlaw-2865	277	17	,	,	PUNCT
taxlaw-2865	277	18	gruts	grut	NOUN
taxlaw-2865	277	19	,	,	PUNCT
taxlaw-2865	277	20	crats	crat	NOUN
taxlaw-2865	277	21	,	,	PUNCT
taxlaw-2865	277	22	cruts	crut	NOUN
taxlaw-2865	277	23	,	,	PUNCT
taxlaw-2865	277	24	clats	clat	NOUN
taxlaw-2865	277	25	,	,	PUNCT
taxlaw-2865	277	26	cluts	clut	NOUN
taxlaw-2865	277	27	,	,	PUNCT
taxlaw-2865	277	28	qtips	qtip	NOUN
taxlaw-2865	277	29	,	,	PUNCT
taxlaw-2865	277	30	and	and	CCONJ
taxlaw-2865	277	31	54	54	NUM
taxlaw-2865	277	32	see	see	VERB
taxlaw-2865	277	33	howard	howard	PROPN
taxlaw-2865	277	34	m.	m.	PROPN
taxlaw-2865	277	35	zaritsky	zaritsky	PROPN
taxlaw-2865	277	36	,	,	PUNCT
taxlaw-2865	277	37	say	say	VERB
taxlaw-2865	277	38	goodbye	goodbye	NOUN
taxlaw-2865	277	39	to	to	ADP
taxlaw-2865	277	40	the	the	DET
taxlaw-2865	277	41	estate	estate	NOUN
taxlaw-2865	277	42	tax	tax	NOUN
taxlaw-2865	277	43	–	–	PUNCT
taxlaw-2865	277	44	for	for	ADP
taxlaw-2865	277	45	at	at	ADV
taxlaw-2865	277	46	least	least	ADJ
taxlaw-2865	277	47	a	a	PRON
taxlaw-2865	277	48	decade	decade	NOUN
taxlaw-2865	277	49	,	,	PUNCT
taxlaw-2865	277	50	44	44	NUM
taxlaw-2865	277	51	est	est	X
taxlaw-2865	277	52	.	.	PUNCT
taxlaw-2865	278	1	plan	plan	NOUN
taxlaw-2865	278	2	.	.	PUNCT
taxlaw-2865	279	1	47	47	NUM
taxlaw-2865	279	2	,	,	PUNCT
taxlaw-2865	279	3	48	48	NUM
taxlaw-2865	279	4	(	(	PUNCT
taxlaw-2865	279	5	2017	2017	NUM
taxlaw-2865	279	6	)	)	PUNCT
taxlaw-2865	279	7	(	(	PUNCT
taxlaw-2865	279	8	“	"	PUNCT
taxlaw-2865	279	9	the	the	DET
taxlaw-2865	279	10	repeal	repeal	NOUN
taxlaw-2865	279	11	of	of	ADP
taxlaw-2865	279	12	the	the	DET
taxlaw-2865	279	13	estate	estate	NOUN
taxlaw-2865	279	14	tax	tax	NOUN
taxlaw-2865	279	15	will	will	AUX
taxlaw-2865	279	16	dramatically	dramatically	ADV
taxlaw-2865	279	17	alter	alter	VERB
taxlaw-2865	279	18	present	present	ADJ
taxlaw-2865	279	19	estate	estate	NOUN
taxlaw-2865	279	20	planning	planning	NOUN
taxlaw-2865	279	21	,	,	PUNCT
taxlaw-2865	279	22	which	which	PRON
taxlaw-2865	279	23	for	for	ADP
taxlaw-2865	279	24	large	large	ADJ
taxlaw-2865	279	25	estates	estate	NOUN
taxlaw-2865	279	26	tends	tend	VERB
taxlaw-2865	279	27	to	to	PART
taxlaw-2865	279	28	focus	focus	VERB
taxlaw-2865	279	29	on	on	ADP
taxlaw-2865	279	30	the	the	DET
taxlaw-2865	279	31	minimization	minimization	NOUN
taxlaw-2865	279	32	of	of	ADP
taxlaw-2865	279	33	estate	estate	NOUN
taxlaw-2865	279	34	and	and	CCONJ
taxlaw-2865	279	35	gst	gst	NOUN
taxlaw-2865	279	36	taxes	taxis	NOUN
taxlaw-2865	279	37	.	.	PUNCT
taxlaw-2865	279	38	”	"	PUNCT
taxlaw-2865	279	39	)	)	PUNCT
taxlaw-2865	279	40	.	.	PUNCT
taxlaw-2865	280	1	55	55	NUM
taxlaw-2865	280	2	i.r.c	i.r.c	NOUN
taxlaw-2865	280	3	.	.	PUNCT
taxlaw-2865	281	1	§	§	PROPN
taxlaw-2865	281	2	2010(c)(4	2010(c)(4	NUM
taxlaw-2865	281	3	)	)	PUNCT
taxlaw-2865	281	4	.	.	PUNCT
taxlaw-2865	282	1	56	56	NUM
taxlaw-2865	282	2	see	see	NOUN
taxlaw-2865	282	3	,	,	PUNCT
taxlaw-2865	282	4	e.g.	e.g.	ADV
taxlaw-2865	282	5	,	,	PUNCT
taxlaw-2865	282	6	stewart	stewart	PROPN
taxlaw-2865	282	7	j.	j.	PROPN
taxlaw-2865	282	8	beyerle	beyerle	PROPN
taxlaw-2865	282	9	,	,	PUNCT
taxlaw-2865	282	10	bypass	bypass	NOUN
taxlaw-2865	282	11	trusts	trust	NOUN
taxlaw-2865	282	12	can	can	AUX
taxlaw-2865	282	13	maximize	maximize	VERB
taxlaw-2865	282	14	unified	unified	ADJ
taxlaw-2865	282	15	credit	credit	NOUN
taxlaw-2865	282	16	,	,	PUNCT
taxlaw-2865	282	17	18	18	NUM
taxlaw-2865	282	18	est	est	X
taxlaw-2865	282	19	.	.	PUNCT
taxlaw-2865	283	1	plan	plan	NOUN
taxlaw-2865	283	2	.	.	PUNCT
taxlaw-2865	284	1	212	212	NUM
taxlaw-2865	284	2	,	,	PUNCT
taxlaw-2865	284	3	212	212	NUM
taxlaw-2865	284	4	(	(	PUNCT
taxlaw-2865	284	5	1991	1991	NUM
taxlaw-2865	284	6	)	)	PUNCT
taxlaw-2865	284	7	(	(	PUNCT
taxlaw-2865	284	8	“	"	PUNCT
taxlaw-2865	284	9	a	a	DET
taxlaw-2865	284	10	bypass	bypass	NOUN
taxlaw-2865	284	11	trust	trust	NOUN
taxlaw-2865	284	12	shelters	shelter	NOUN
taxlaw-2865	284	13	assets	asset	NOUN
taxlaw-2865	284	14	from	from	ADP
taxlaw-2865	284	15	the	the	DET
taxlaw-2865	284	16	estate	estate	NOUN
taxlaw-2865	284	17	tax	tax	NOUN
taxlaw-2865	284	18	assessed	assess	VERB
taxlaw-2865	284	19	on	on	ADP
taxlaw-2865	284	20	the	the	DET
taxlaw-2865	284	21	death	death	NOUN
taxlaw-2865	284	22	of	of	ADP
taxlaw-2865	284	23	both	both	DET
taxlaw-2865	284	24	spouses	spouse	NOUN
taxlaw-2865	284	25	,	,	PUNCT
taxlaw-2865	284	26	while	while	SCONJ
taxlaw-2865	284	27	still	still	ADV
taxlaw-2865	284	28	permitting	permit	VERB
taxlaw-2865	284	29	the	the	DET
taxlaw-2865	284	30	surviving	surviving	NOUN
taxlaw-2865	284	31	spouse	spouse	NOUN
taxlaw-2865	284	32	to	to	PART
taxlaw-2865	284	33	have	have	VERB
taxlaw-2865	284	34	access	access	NOUN
taxlaw-2865	284	35	to	to	ADP
taxlaw-2865	284	36	these	these	DET
taxlaw-2865	284	37	assets	asset	NOUN
taxlaw-2865	284	38	.	.	PUNCT
taxlaw-2865	285	1	this	this	PRON
taxlaw-2865	285	2	is	be	AUX
taxlaw-2865	285	3	why	why	SCONJ
taxlaw-2865	285	4	it	it	PRON
taxlaw-2865	285	5	is	be	AUX
taxlaw-2865	285	6	often	often	ADV
taxlaw-2865	285	7	called	call	VERB
taxlaw-2865	285	8	a	a	DET
taxlaw-2865	285	9	‘	'	PUNCT
taxlaw-2865	285	10	credit	credit	NOUN
taxlaw-2865	285	11	shelter	shelter	NOUN
taxlaw-2865	285	12	’	'	PUNCT
taxlaw-2865	285	13	trust	trust	NOUN
taxlaw-2865	285	14	.	.	PUNCT
taxlaw-2865	285	15	”	"	PUNCT
taxlaw-2865	285	16	)	)	PUNCT
taxlaw-2865	285	17	.	.	PUNCT
taxlaw-2865	286	1	57	57	NUM
taxlaw-2865	286	2	absent	absent	ADJ
taxlaw-2865	286	3	legal	legal	ADJ
taxlaw-2865	286	4	advice	advice	NOUN
taxlaw-2865	286	5	,	,	PUNCT
taxlaw-2865	286	6	the	the	DET
taxlaw-2865	286	7	hypothetical	hypothetical	ADJ
taxlaw-2865	286	8	couple	couple	NOUN
taxlaw-2865	286	9	would	would	AUX
taxlaw-2865	286	10	probably	probably	ADV
taxlaw-2865	286	11	have	have	AUX
taxlaw-2865	286	12	bequeathed	bequeath	VERB
taxlaw-2865	286	13	their	their	PRON
taxlaw-2865	286	14	respective	respective	ADJ
taxlaw-2865	286	15	estates	estate	NOUN
taxlaw-2865	286	16	to	to	ADP
taxlaw-2865	286	17	each	each	DET
taxlaw-2865	286	18	other	other	ADJ
taxlaw-2865	286	19	,	,	PUNCT
taxlaw-2865	286	20	with	with	ADP
taxlaw-2865	286	21	testamentary	testamentary	ADJ
taxlaw-2865	286	22	bequests	bequest	NOUN
taxlaw-2865	286	23	to	to	ADP
taxlaw-2865	286	24	the	the	DET
taxlaw-2865	286	25	children	child	NOUN
taxlaw-2865	286	26	if	if	SCONJ
taxlaw-2865	286	27	there	there	PRON
taxlaw-2865	286	28	was	be	VERB
taxlaw-2865	286	29	no	no	DET
taxlaw-2865	286	30	surviving	surviving	NOUN
taxlaw-2865	286	31	spouse	spouse	NOUN
taxlaw-2865	286	32	.	.	PUNCT
taxlaw-2865	287	1	but	but	CCONJ
taxlaw-2865	287	2	this	this	PRON
taxlaw-2865	287	3	would	would	AUX
taxlaw-2865	287	4	mean	mean	VERB
taxlaw-2865	287	5	that	that	SCONJ
taxlaw-2865	287	6	the	the	DET
taxlaw-2865	287	7	surviving	surviving	NOUN
taxlaw-2865	287	8	spouse	spouse	NOUN
taxlaw-2865	287	9	would	would	AUX
taxlaw-2865	287	10	eventually	eventually	ADV
taxlaw-2865	287	11	leave	leave	VERB
taxlaw-2865	287	12	an	an	DET
taxlaw-2865	287	13	estate	estate	NOUN
taxlaw-2865	287	14	of	of	ADP
taxlaw-2865	287	15	$	$	SYM
taxlaw-2865	287	16	1.2	1.2	NUM
taxlaw-2865	287	17	million	million	NUM
taxlaw-2865	287	18	(	(	PUNCT
taxlaw-2865	287	19	more	more	ADJ
taxlaw-2865	287	20	or	or	CCONJ
taxlaw-2865	287	21	less	less	ADJ
taxlaw-2865	287	22	,	,	PUNCT
taxlaw-2865	287	23	depending	depend	VERB
taxlaw-2865	287	24	on	on	ADP
taxlaw-2865	287	25	subsequent	subsequent	ADJ
taxlaw-2865	287	26	fluctuations	fluctuation	NOUN
taxlaw-2865	287	27	in	in	ADP
taxlaw-2865	287	28	asset	asset	NOUN
taxlaw-2865	287	29	values	value	NOUN
taxlaw-2865	287	30	)	)	PUNCT
taxlaw-2865	287	31	to	to	ADP
taxlaw-2865	287	32	their	their	PRON
taxlaw-2865	287	33	children	child	NOUN
taxlaw-2865	287	34	.	.	PUNCT
taxlaw-2865	288	1	at	at	ADP
taxlaw-2865	288	2	the	the	DET
taxlaw-2865	288	3	time	time	NOUN
taxlaw-2865	288	4	,	,	PUNCT
taxlaw-2865	288	5	such	such	DET
taxlaw-2865	288	6	a	a	DET
taxlaw-2865	288	7	disposition	disposition	NOUN
taxlaw-2865	288	8	would	would	AUX
taxlaw-2865	288	9	have	have	AUX
taxlaw-2865	288	10	subjected	subject	VERB
taxlaw-2865	288	11	the	the	DET
taxlaw-2865	288	12	surviving	surviving	NOUN
taxlaw-2865	288	13	spouse	spouse	NOUN
taxlaw-2865	288	14	’s	’s	PART
taxlaw-2865	288	15	estate	estate	NOUN
taxlaw-2865	288	16	to	to	ADP
taxlaw-2865	288	17	an	an	DET
taxlaw-2865	288	18	estate	estate	NOUN
taxlaw-2865	288	19	tax	tax	NOUN
taxlaw-2865	288	20	liability	liability	NOUN
taxlaw-2865	288	21	of	of	ADP
taxlaw-2865	288	22	$	$	SYM
taxlaw-2865	288	23	192,500	192,500	NUM
taxlaw-2865	288	24	.	.	PUNCT
taxlaw-2865	289	1	60	60	NUM
taxlaw-2865	290	1	[	[	X
taxlaw-2865	290	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	290	3	columbia	columbia	PROPN
taxlaw-2865	290	4	journal	journal	PROPN
taxlaw-2865	290	5	of	of	ADP
taxlaw-2865	290	6	tax	tax	NOUN
taxlaw-2865	290	7	law	law	NOUN
taxlaw-2865	290	8	qprts.58	qprts.58	VERB
taxlaw-2865	290	9	the	the	DET
taxlaw-2865	290	10	government	government	NOUN
taxlaw-2865	290	11	bears	bear	VERB
taxlaw-2865	290	12	the	the	DET
taxlaw-2865	290	13	revenue	revenue	NOUN
taxlaw-2865	290	14	loss	loss	NOUN
taxlaw-2865	290	15	associated	associate	VERB
taxlaw-2865	290	16	with	with	ADP
taxlaw-2865	290	17	this	this	DET
taxlaw-2865	290	18	creativity	creativity	NOUN
taxlaw-2865	290	19	.	.	PUNCT
taxlaw-2865	291	1	but	but	CCONJ
taxlaw-2865	291	2	instead	instead	ADV
taxlaw-2865	291	3	of	of	ADP
taxlaw-2865	291	4	fixing	fix	VERB
taxlaw-2865	291	5	the	the	DET
taxlaw-2865	291	6	transfer	transfer	NOUN
taxlaw-2865	291	7	tax	tax	NOUN
taxlaw-2865	291	8	rules	rule	NOUN
taxlaw-2865	291	9	to	to	PART
taxlaw-2865	291	10	reduce	reduce	VERB
taxlaw-2865	291	11	avoidance	avoidance	NOUN
taxlaw-2865	291	12	opportunities	opportunity	NOUN
taxlaw-2865	291	13	,	,	PUNCT
taxlaw-2865	291	14	congress	congress	PROPN
taxlaw-2865	291	15	has	have	AUX
taxlaw-2865	291	16	instead	instead	ADV
taxlaw-2865	291	17	chosen	choose	VERB
taxlaw-2865	291	18	to	to	PART
taxlaw-2865	291	19	largely	largely	ADV
taxlaw-2865	291	20	take	take	VERB
taxlaw-2865	291	21	the	the	DET
taxlaw-2865	291	22	transfer	transfer	NOUN
taxlaw-2865	291	23	tax	tax	NOUN
taxlaw-2865	291	24	off	off	ADP
taxlaw-2865	291	25	the	the	DET
taxlaw-2865	291	26	table	table	NOUN
taxlaw-2865	291	27	for	for	ADP
taxlaw-2865	291	28	all	all	PRON
taxlaw-2865	291	29	but	but	SCONJ
taxlaw-2865	291	30	the	the	DET
taxlaw-2865	291	31	very	very	ADV
taxlaw-2865	291	32	wealthiest	wealthy	ADJ
taxlaw-2865	291	33	of	of	ADP
taxlaw-2865	291	34	estates	estate	NOUN
taxlaw-2865	291	35	.	.	PUNCT
taxlaw-2865	292	1	even	even	ADV
taxlaw-2865	292	2	this	this	PRON
taxlaw-2865	292	3	,	,	PUNCT
taxlaw-2865	292	4	however	however	ADV
taxlaw-2865	292	5	,	,	PUNCT
taxlaw-2865	292	6	did	do	AUX
taxlaw-2865	292	7	not	not	PART
taxlaw-2865	292	8	extinguish	extinguish	VERB
taxlaw-2865	292	9	the	the	DET
taxlaw-2865	292	10	creativity	creativity	NOUN
taxlaw-2865	292	11	of	of	ADP
taxlaw-2865	292	12	the	the	DET
taxlaw-2865	292	13	estate	estate	NOUN
taxlaw-2865	292	14	planning	planning	NOUN
taxlaw-2865	292	15	bar	bar	NOUN
taxlaw-2865	292	16	;	;	PUNCT
taxlaw-2865	292	17	instead	instead	ADV
taxlaw-2865	292	18	,	,	PUNCT
taxlaw-2865	292	19	as	as	SCONJ
taxlaw-2865	292	20	explained	explain	VERB
taxlaw-2865	292	21	below	below	ADV
taxlaw-2865	292	22	,	,	PUNCT
taxlaw-2865	292	23	its	its	PRON
taxlaw-2865	292	24	members	member	NOUN
taxlaw-2865	292	25	have	have	AUX
taxlaw-2865	292	26	developed	develop	VERB
taxlaw-2865	292	27	a	a	DET
taxlaw-2865	292	28	whole	whole	ADJ
taxlaw-2865	292	29	set	set	NOUN
taxlaw-2865	292	30	of	of	ADP
taxlaw-2865	292	31	new	new	ADJ
taxlaw-2865	292	32	techniques	technique	NOUN
taxlaw-2865	292	33	to	to	PART
taxlaw-2865	292	34	capitalize	capitalize	VERB
taxlaw-2865	292	35	on	on	ADP
taxlaw-2865	292	36	the	the	DET
taxlaw-2865	292	37	basis	basis	NOUN
taxlaw-2865	292	38	equal	equal	ADJ
taxlaw-2865	292	39	to	to	ADP
taxlaw-2865	292	40	fair	fair	ADJ
taxlaw-2865	292	41	market	market	NOUN
taxlaw-2865	292	42	value	value	NOUN
taxlaw-2865	292	43	rule	rule	NOUN
taxlaw-2865	292	44	.	.	PUNCT
taxlaw-2865	293	1	iii	iii	X
taxlaw-2865	293	2	.	.	PUNCT
taxlaw-2865	294	1	the	the	DET
taxlaw-2865	294	2	new	new	ADJ
taxlaw-2865	294	3	tax	tax	NOUN
taxlaw-2865	294	4	paradigm	paradigm	NOUN
taxlaw-2865	294	5	the	the	DET
taxlaw-2865	294	6	last	last	ADJ
taxlaw-2865	294	7	two	two	NUM
taxlaw-2865	294	8	decades	decade	NOUN
taxlaw-2865	294	9	have	have	AUX
taxlaw-2865	294	10	witnessed	witness	VERB
taxlaw-2865	294	11	a	a	DET
taxlaw-2865	294	12	concerted	concerted	ADJ
taxlaw-2865	294	13	effort	effort	NOUN
taxlaw-2865	294	14	to	to	PART
taxlaw-2865	294	15	repeal	repeal	VERB
taxlaw-2865	294	16	the	the	DET
taxlaw-2865	294	17	wealth	wealth	NOUN
taxlaw-2865	294	18	-	-	PUNCT
taxlaw-2865	294	19	transfer	transfer	NOUN
taxlaw-2865	294	20	taxes	taxis	NOUN
taxlaw-2865	294	21	.	.	PUNCT
taxlaw-2865	295	1	this	this	PRON
taxlaw-2865	295	2	has	have	AUX
taxlaw-2865	295	3	been	be	AUX
taxlaw-2865	295	4	a	a	DET
taxlaw-2865	295	5	particular	particular	ADJ
taxlaw-2865	295	6	point	point	NOUN
taxlaw-2865	295	7	of	of	ADP
taxlaw-2865	295	8	emphasis	emphasis	NOUN
taxlaw-2865	295	9	among	among	ADP
taxlaw-2865	295	10	republicans,59	republicans,59	NOUN
taxlaw-2865	295	11	but	but	CCONJ
taxlaw-2865	295	12	they	they	PRON
taxlaw-2865	295	13	have	have	AUX
taxlaw-2865	295	14	not	not	PART
taxlaw-2865	295	15	been	be	AUX
taxlaw-2865	295	16	entirely	entirely	ADV
taxlaw-2865	295	17	alone	alone	ADJ
taxlaw-2865	295	18	.	.	PUNCT
taxlaw-2865	296	1	60	60	NUM
taxlaw-2865	296	2	while	while	SCONJ
taxlaw-2865	296	3	efforts	effort	NOUN
taxlaw-2865	296	4	to	to	PART
taxlaw-2865	296	5	repeal	repeal	VERB
taxlaw-2865	296	6	the	the	DET
taxlaw-2865	296	7	transfer	transfer	NOUN
taxlaw-2865	296	8	tax	tax	NOUN
taxlaw-2865	296	9	system	system	NOUN
taxlaw-2865	296	10	completely	completely	ADV
taxlaw-2865	296	11	have	have	AUX
taxlaw-2865	296	12	thus	thus	ADV
taxlaw-2865	296	13	far	far	ADV
taxlaw-2865	296	14	proven	prove	VERB
taxlaw-2865	296	15	unsuccessful	unsuccessful	ADJ
taxlaw-2865	296	16	,	,	PUNCT
taxlaw-2865	296	17	congress	congress	PROPN
taxlaw-2865	296	18	has	have	AUX
taxlaw-2865	296	19	made	make	VERB
taxlaw-2865	296	20	significant	significant	ADJ
taxlaw-2865	296	21	strides	stride	NOUN
taxlaw-2865	296	22	to	to	PART
taxlaw-2865	296	23	ensure	ensure	VERB
taxlaw-2865	296	24	that	that	SCONJ
taxlaw-2865	296	25	families	family	NOUN
taxlaw-2865	296	26	could	could	AUX
taxlaw-2865	296	27	maintain	maintain	VERB
taxlaw-2865	296	28	sizable	sizable	ADJ
taxlaw-2865	296	29	amounts	amount	NOUN
taxlaw-2865	296	30	of	of	ADP
taxlaw-2865	296	31	wealth	wealth	NOUN
taxlaw-2865	296	32	free	free	ADJ
taxlaw-2865	296	33	of	of	ADP
taxlaw-2865	296	34	transfer	transfer	NOUN
taxlaw-2865	296	35	tax	tax	NOUN
taxlaw-2865	296	36	levies	levy	NOUN
taxlaw-2865	296	37	.	.	PUNCT
taxlaw-2865	297	1	many	many	ADJ
taxlaw-2865	297	2	state	state	NOUN
taxlaw-2865	297	3	legislatures	legislature	NOUN
taxlaw-2865	297	4	have	have	AUX
taxlaw-2865	297	5	also	also	ADV
taxlaw-2865	297	6	joined	join	VERB
taxlaw-2865	297	7	the	the	DET
taxlaw-2865	297	8	wealth	wealth	NOUN
taxlaw-2865	297	9	preservation	preservation	NOUN
taxlaw-2865	297	10	bandwagon	bandwagon	NOUN
taxlaw-2865	297	11	,	,	PUNCT
taxlaw-2865	297	12	perhaps	perhaps	ADV
taxlaw-2865	297	13	best	well	ADV
taxlaw-2865	297	14	exemplified	exemplify	VERB
taxlaw-2865	297	15	by	by	ADP
taxlaw-2865	297	16	their	their	PRON
taxlaw-2865	297	17	near	near	ADJ
taxlaw-2865	297	18	-	-	PUNCT
taxlaw-2865	297	19	universal	universal	ADJ
taxlaw-2865	297	20	elimination	elimination	NOUN
taxlaw-2865	297	21	of	of	ADP
taxlaw-2865	297	22	the	the	DET
taxlaw-2865	297	23	rule	rule	NOUN
taxlaw-2865	297	24	against	against	ADP
taxlaw-2865	297	25	perpetuities.61	perpetuities.61	NOUN
taxlaw-2865	297	26	the	the	DET
taxlaw-2865	297	27	passage	passage	NOUN
taxlaw-2865	297	28	of	of	ADP
taxlaw-2865	297	29	the	the	DET
taxlaw-2865	297	30	tax	tax	NOUN
taxlaw-2865	297	31	cut	cut	NOUN
taxlaw-2865	297	32	and	and	CCONJ
taxlaw-2865	297	33	jobs	job	NOUN
taxlaw-2865	297	34	act	act	NOUN
taxlaw-2865	297	35	reflects	reflect	VERB
taxlaw-2865	297	36	the	the	DET
taxlaw-2865	297	37	deep	deep	ADJ
taxlaw-2865	297	38	disdain	disdain	NOUN
taxlaw-2865	297	39	which	which	PRON
taxlaw-2865	297	40	the	the	DET
taxlaw-2865	297	41	2017	2017	NUM
taxlaw-2865	297	42	congress	congress	PROPN
taxlaw-2865	297	43	harbored	harbor	VERB
taxlaw-2865	297	44	towards	towards	ADP
taxlaw-2865	297	45	the	the	DET
taxlaw-2865	297	46	nation	nation	NOUN
taxlaw-2865	297	47	’s	’s	PART
taxlaw-2865	297	48	transfer	transfer	NOUN
taxlaw-2865	297	49	tax	tax	NOUN
taxlaw-2865	297	50	system	system	NOUN
taxlaw-2865	297	51	.	.	PUNCT
taxlaw-2865	298	1	now	now	ADV
taxlaw-2865	298	2	,	,	PUNCT
taxlaw-2865	298	3	only	only	ADV
taxlaw-2865	298	4	those	those	DET
taxlaw-2865	298	5	families	family	NOUN
taxlaw-2865	298	6	that	that	PRON
taxlaw-2865	298	7	need	need	VERB
taxlaw-2865	298	8	a	a	DET
taxlaw-2865	298	9	ten	ten	NUM
taxlaw-2865	298	10	-	-	PUNCT
taxlaw-2865	298	11	figure	figure	NOUN
taxlaw-2865	298	12	58	58	NUM
taxlaw-2865	298	13	see	see	NOUN
taxlaw-2865	298	14	,	,	PUNCT
taxlaw-2865	298	15	e.g.	e.g.	ADV
taxlaw-2865	298	16	,	,	PUNCT
taxlaw-2865	298	17	wendy	wendy	PROPN
taxlaw-2865	298	18	c.	c.	PROPN
taxlaw-2865	298	19	gerzog	gerzog	PROPN
taxlaw-2865	298	20	,	,	PUNCT
taxlaw-2865	298	21	the	the	DET
taxlaw-2865	298	22	times	time	NOUN
taxlaw-2865	298	23	they	they	PRON
taxlaw-2865	298	24	are	be	AUX
taxlaw-2865	298	25	not	not	PART
taxlaw-2865	298	26	a	a	DET
taxlaw-2865	298	27	-	-	PUNCT
taxlaw-2865	298	28	changin	changin	NOUN
taxlaw-2865	298	29	’	'	PUNCT
taxlaw-2865	298	30	:	:	PUNCT
taxlaw-2865	298	31	reforming	reform	VERB
taxlaw-2865	298	32	the	the	DET
taxlaw-2865	298	33	charitable	charitable	ADJ
taxlaw-2865	298	34	split	split	ADJ
taxlaw-2865	298	35	-	-	PUNCT
taxlaw-2865	298	36	interest	interest	NOUN
taxlaw-2865	298	37	rules	rule	NOUN
taxlaw-2865	298	38	(	(	PUNCT
taxlaw-2865	298	39	again	again	ADV
taxlaw-2865	298	40	)	)	PUNCT
taxlaw-2865	298	41	,	,	PUNCT
taxlaw-2865	298	42	85	85	NUM
taxlaw-2865	298	43	chi.-kent	chi.-kent	PROPN
taxlaw-2865	298	44	l.	l.	PROPN
taxlaw-2865	298	45	rev	rev	PROPN
taxlaw-2865	298	46	.	.	PROPN
taxlaw-2865	298	47	849	849	NUM
taxlaw-2865	298	48	,	,	PUNCT
taxlaw-2865	298	49	853	853	NUM
taxlaw-2865	298	50	(	(	PUNCT
taxlaw-2865	298	51	2010	2010	NUM
taxlaw-2865	298	52	)	)	PUNCT
taxlaw-2865	298	53	(	(	PUNCT
taxlaw-2865	298	54	“	"	PUNCT
taxlaw-2865	298	55	a	a	DET
taxlaw-2865	298	56	crt	crt	NOUN
taxlaw-2865	298	57	must	must	AUX
taxlaw-2865	298	58	be	be	AUX
taxlaw-2865	298	59	created	create	VERB
taxlaw-2865	298	60	either	either	CCONJ
taxlaw-2865	298	61	as	as	ADP
taxlaw-2865	298	62	a	a	DET
taxlaw-2865	298	63	charitable	charitable	ADJ
taxlaw-2865	298	64	remainder	remainder	NOUN
taxlaw-2865	298	65	annuity	annuity	NOUN
taxlaw-2865	298	66	trust	trust	NOUN
taxlaw-2865	298	67	(	(	PUNCT
taxlaw-2865	298	68	crat	crat	NOUN
taxlaw-2865	298	69	)	)	PUNCT
taxlaw-2865	298	70	or	or	CCONJ
taxlaw-2865	298	71	a	a	DET
taxlaw-2865	298	72	charitable	charitable	ADJ
taxlaw-2865	298	73	remainder	remainder	NOUN
taxlaw-2865	298	74	unitrust	unitrust	NOUN
taxlaw-2865	298	75	(	(	PUNCT
taxlaw-2865	298	76	crut	crut	PROPN
taxlaw-2865	298	77	)	)	PUNCT
taxlaw-2865	298	78	.	.	PUNCT
taxlaw-2865	299	1	a	a	DET
taxlaw-2865	299	2	clt	clt	NOUN
taxlaw-2865	299	3	must	must	AUX
taxlaw-2865	299	4	be	be	AUX
taxlaw-2865	299	5	in	in	ADP
taxlaw-2865	299	6	the	the	DET
taxlaw-2865	299	7	form	form	NOUN
taxlaw-2865	299	8	of	of	ADP
taxlaw-2865	299	9	either	either	CCONJ
taxlaw-2865	299	10	a	a	DET
taxlaw-2865	299	11	charitable	charitable	ADJ
taxlaw-2865	299	12	lead	lead	NOUN
taxlaw-2865	299	13	annuity	annuity	NOUN
taxlaw-2865	299	14	trust	trust	NOUN
taxlaw-2865	299	15	(	(	PUNCT
taxlaw-2865	299	16	clat	clat	NOUN
taxlaw-2865	299	17	)	)	PUNCT
taxlaw-2865	299	18	or	or	CCONJ
taxlaw-2865	299	19	a	a	DET
taxlaw-2865	299	20	charitable	charitable	ADJ
taxlaw-2865	299	21	lead	lead	NOUN
taxlaw-2865	299	22	unitrust	unitrust	NOUN
taxlaw-2865	299	23	(	(	PUNCT
taxlaw-2865	299	24	clut	clut	PROPN
taxlaw-2865	299	25	)	)	PUNCT
taxlaw-2865	299	26	.	.	PUNCT
taxlaw-2865	299	27	”	"	PUNCT
taxlaw-2865	299	28	)	)	PUNCT
taxlaw-2865	299	29	;	;	PUNCT
taxlaw-2865	299	30	david	david	PROPN
taxlaw-2865	299	31	w.	w.	PROPN
taxlaw-2865	299	32	olsen	olsen	PROPN
taxlaw-2865	299	33	,	,	PUNCT
taxlaw-2865	299	34	so	so	CCONJ
taxlaw-2865	299	35	…	…	PUNCT
taxlaw-2865	299	36	what	what	PRON
taxlaw-2865	299	37	’s	’	VERB
taxlaw-2865	299	38	for	for	ADP
taxlaw-2865	299	39	breakfast	breakfast	NOUN
taxlaw-2865	299	40	:	:	PUNCT
taxlaw-2865	299	41	grits	grit	NOUN
taxlaw-2865	299	42	,	,	PUNCT
taxlaw-2865	299	43	grats	grat	NOUN
taxlaw-2865	299	44	,	,	PUNCT
taxlaw-2865	299	45	or	or	CCONJ
taxlaw-2865	299	46	gruts	grut	NOUN
taxlaw-2865	299	47	?	?	PUNCT
taxlaw-2865	299	48	,	,	PUNCT
taxlaw-2865	299	49	7	7	NUM
taxlaw-2865	299	50	j.	j.	PROPN
taxlaw-2865	299	51	suffolk	suffolk	PROPN
taxlaw-2865	299	52	acad	acad	PROPN
taxlaw-2865	299	53	.	.	PUNCT
taxlaw-2865	300	1	l.	l.	PROPN
taxlaw-2865	300	2	49	49	NUM
taxlaw-2865	300	3	(	(	PUNCT
taxlaw-2865	300	4	1990/1991	1990/1991	NUM
taxlaw-2865	300	5	)	)	PUNCT
taxlaw-2865	300	6	(	(	PUNCT
taxlaw-2865	300	7	“	"	PUNCT
taxlaw-2865	300	8	grits	grit	NOUN
taxlaw-2865	300	9	,	,	PUNCT
taxlaw-2865	300	10	grats	grat	NOUN
taxlaw-2865	300	11	and	and	CCONJ
taxlaw-2865	300	12	gruts	grut	NOUN
taxlaw-2865	300	13	,	,	PUNCT
taxlaw-2865	300	14	in	in	ADP
taxlaw-2865	300	15	one	one	NUM
taxlaw-2865	300	16	form	form	NOUN
taxlaw-2865	300	17	or	or	CCONJ
taxlaw-2865	300	18	another	another	PRON
taxlaw-2865	300	19	,	,	PUNCT
taxlaw-2865	300	20	have	have	AUX
taxlaw-2865	300	21	been	be	AUX
taxlaw-2865	300	22	tools	tool	NOUN
taxlaw-2865	300	23	used	use	VERB
taxlaw-2865	300	24	by	by	ADP
taxlaw-2865	300	25	estate	estate	NOUN
taxlaw-2865	300	26	planners	planner	NOUN
taxlaw-2865	300	27	for	for	ADP
taxlaw-2865	300	28	years	year	NOUN
taxlaw-2865	300	29	.	.	PUNCT
taxlaw-2865	300	30	”	"	PUNCT
taxlaw-2865	300	31	)	)	PUNCT
taxlaw-2865	300	32	;	;	PUNCT
taxlaw-2865	300	33	bruce	bruce	PROPN
taxlaw-2865	300	34	l.	l.	PROPN
taxlaw-2865	300	35	stout	stout	PROPN
taxlaw-2865	300	36	,	,	PUNCT
taxlaw-2865	300	37	a	a	DET
taxlaw-2865	300	38	qtip	qtip	NOUN
taxlaw-2865	300	39	election	election	NOUN
taxlaw-2865	300	40	can	can	AUX
taxlaw-2865	300	41	lend	lend	VERB
taxlaw-2865	300	42	flexibility	flexibility	NOUN
taxlaw-2865	300	43	to	to	ADP
taxlaw-2865	300	44	an	an	DET
taxlaw-2865	300	45	estate	estate	NOUN
taxlaw-2865	300	46	plan	plan	NOUN
taxlaw-2865	300	47	,	,	PUNCT
taxlaw-2865	300	48	52	52	NUM
taxlaw-2865	300	49	tax’n	tax’n	NOUN
taxlaw-2865	300	50	for	for	ADP
taxlaw-2865	300	51	acct	acct	NOUN
taxlaw-2865	300	52	.	.	PUNCT
taxlaw-2865	301	1	294	294	NUM
taxlaw-2865	301	2	(	(	PUNCT
taxlaw-2865	301	3	1994	1994	NUM
taxlaw-2865	301	4	)	)	PUNCT
taxlaw-2865	301	5	,	,	PUNCT
taxlaw-2865	301	6	westlaw	westlaw	NOUN
taxlaw-2865	301	7	(	(	PUNCT
taxlaw-2865	301	8	“	"	PUNCT
taxlaw-2865	301	9	the	the	DET
taxlaw-2865	301	10	use	use	NOUN
taxlaw-2865	301	11	of	of	ADP
taxlaw-2865	301	12	a	a	DET
taxlaw-2865	301	13	qtip	qtip	NOUN
taxlaw-2865	301	14	election	election	NOUN
taxlaw-2865	301	15	is	be	AUX
taxlaw-2865	301	16	very	very	ADV
taxlaw-2865	301	17	much	much	ADV
taxlaw-2865	301	18	the	the	DET
taxlaw-2865	301	19	best	good	ADJ
taxlaw-2865	301	20	of	of	ADP
taxlaw-2865	301	21	both	both	DET
taxlaw-2865	301	22	worlds	world	NOUN
taxlaw-2865	301	23	-	-	PUNCT
taxlaw-2865	301	24	the	the	DET
taxlaw-2865	301	25	testator	testator	NOUN
taxlaw-2865	301	26	has	have	VERB
taxlaw-2865	301	27	the	the	DET
taxlaw-2865	301	28	ability	ability	NOUN
taxlaw-2865	301	29	to	to	PART
taxlaw-2865	301	30	determine	determine	VERB
taxlaw-2865	301	31	and	and	CCONJ
taxlaw-2865	301	32	control	control	VERB
taxlaw-2865	301	33	the	the	DET
taxlaw-2865	301	34	ultimate	ultimate	ADJ
taxlaw-2865	301	35	disposition	disposition	NOUN
taxlaw-2865	301	36	of	of	ADP
taxlaw-2865	301	37	his	his	PRON
taxlaw-2865	301	38	estate	estate	NOUN
taxlaw-2865	301	39	while	while	SCONJ
taxlaw-2865	301	40	retaining	retain	VERB
taxlaw-2865	301	41	the	the	DET
taxlaw-2865	301	42	opportunity	opportunity	NOUN
taxlaw-2865	301	43	to	to	PART
taxlaw-2865	301	44	benefit	benefit	VERB
taxlaw-2865	301	45	from	from	ADP
taxlaw-2865	301	46	the	the	DET
taxlaw-2865	301	47	unlimited	unlimited	ADJ
taxlaw-2865	301	48	marital	marital	ADJ
taxlaw-2865	301	49	deduction	deduction	NOUN
taxlaw-2865	301	50	.	.	PUNCT
taxlaw-2865	301	51	”	"	PUNCT
taxlaw-2865	301	52	)	)	PUNCT
taxlaw-2865	301	53	;	;	PUNCT
taxlaw-2865	301	54	jeremy	jeremy	PROPN
taxlaw-2865	301	55	t.	t.	PROPN
taxlaw-2865	301	56	ware	ware	PROPN
taxlaw-2865	301	57	,	,	PUNCT
taxlaw-2865	301	58	using	use	VERB
taxlaw-2865	301	59	qprts	qprt	NOUN
taxlaw-2865	301	60	to	to	PART
taxlaw-2865	301	61	maximum	maximum	VERB
taxlaw-2865	301	62	advantage	advantage	NOUN
taxlaw-2865	301	63	for	for	ADP
taxlaw-2865	301	64	wealthy	wealthy	ADJ
taxlaw-2865	301	65	clients	client	NOUN
taxlaw-2865	301	66	,	,	PUNCT
taxlaw-2865	301	67	32	32	NUM
taxlaw-2865	301	68	est	est	X
taxlaw-2865	301	69	.	.	PUNCT
taxlaw-2865	302	1	plan	plan	NOUN
taxlaw-2865	302	2	.	.	PUNCT
taxlaw-2865	303	1	34	34	NUM
taxlaw-2865	303	2	,	,	PUNCT
taxlaw-2865	303	3	34	34	NUM
taxlaw-2865	303	4	(	(	PUNCT
taxlaw-2865	303	5	2005	2005	NUM
taxlaw-2865	303	6	)	)	PUNCT
taxlaw-2865	303	7	(	(	PUNCT
taxlaw-2865	303	8	“	"	PUNCT
taxlaw-2865	303	9	the	the	DET
taxlaw-2865	303	10	qualified	qualified	ADJ
taxlaw-2865	303	11	personal	personal	PROPN
taxlaw-2865	303	12	residence	residence	NOUN
taxlaw-2865	303	13	trust	trust	NOUN
taxlaw-2865	303	14	,	,	PUNCT
taxlaw-2865	303	15	or	or	CCONJ
taxlaw-2865	303	16	‘	'	PUNCT
taxlaw-2865	303	17	qprt	qprt	NOUN
taxlaw-2865	303	18	,	,	PUNCT
taxlaw-2865	303	19	’	'	PUNCT
taxlaw-2865	303	20	is	be	AUX
taxlaw-2865	303	21	one	one	NUM
taxlaw-2865	303	22	of	of	ADP
taxlaw-2865	303	23	the	the	DET
taxlaw-2865	303	24	tried	try	VERB
taxlaw-2865	303	25	-	-	PUNCT
taxlaw-2865	303	26	and	and	CCONJ
taxlaw-2865	303	27	-	-	PUNCT
taxlaw-2865	303	28	true	true	ADJ
taxlaw-2865	303	29	workhorses	workhorse	NOUN
taxlaw-2865	303	30	of	of	ADP
taxlaw-2865	303	31	estate	estate	NOUN
taxlaw-2865	303	32	planning	planning	NOUN
taxlaw-2865	303	33	.	.	PUNCT
taxlaw-2865	304	1	it	it	PRON
taxlaw-2865	304	2	provides	provide	VERB
taxlaw-2865	304	3	a	a	DET
taxlaw-2865	304	4	tax	tax	NOUN
taxlaw-2865	304	5	-	-	PUNCT
taxlaw-2865	304	6	favored	favor	VERB
taxlaw-2865	304	7	and	and	CCONJ
taxlaw-2865	304	8	irs	irs	PROPN
taxlaw-2865	304	9	-	-	PUNCT
taxlaw-2865	304	10	blessed	bless	VERB
taxlaw-2865	304	11	means	mean	NOUN
taxlaw-2865	304	12	of	of	ADP
taxlaw-2865	304	13	transferring	transfer	VERB
taxlaw-2865	304	14	a	a	DET
taxlaw-2865	304	15	personal	personal	ADJ
taxlaw-2865	304	16	residence	residence	NOUN
taxlaw-2865	304	17	to	to	ADP
taxlaw-2865	304	18	the	the	DET
taxlaw-2865	304	19	objects	object	NOUN
taxlaw-2865	304	20	of	of	ADP
taxlaw-2865	304	21	a	a	DET
taxlaw-2865	304	22	donor	donor	NOUN
taxlaw-2865	304	23	's	's	PART
taxlaw-2865	304	24	bounty	bounty	NOUN
taxlaw-2865	304	25	.	.	PUNCT
taxlaw-2865	304	26	”	"	PUNCT
taxlaw-2865	304	27	)	)	PUNCT
taxlaw-2865	304	28	.	.	PUNCT
taxlaw-2865	305	1	59	59	NUM
taxlaw-2865	305	2	see	see	VERB
taxlaw-2865	305	3	zaritsky	zaritsky	PROPN
taxlaw-2865	305	4	,	,	PUNCT
taxlaw-2865	305	5	supra	supra	PROPN
taxlaw-2865	305	6	note	note	NOUN
taxlaw-2865	305	7	54	54	NUM
taxlaw-2865	305	8	,	,	PUNCT
taxlaw-2865	305	9	at	at	ADP
taxlaw-2865	305	10	47	47	NUM
taxlaw-2865	305	11	(	(	PUNCT
taxlaw-2865	305	12	“	"	PUNCT
taxlaw-2865	305	13	repeal	repeal	NOUN
taxlaw-2865	305	14	of	of	ADP
taxlaw-2865	305	15	the	the	DET
taxlaw-2865	305	16	estate	estate	NOUN
taxlaw-2865	305	17	tax	tax	NOUN
taxlaw-2865	305	18	has	have	AUX
taxlaw-2865	305	19	been	be	AUX
taxlaw-2865	305	20	part	part	NOUN
taxlaw-2865	305	21	of	of	ADP
taxlaw-2865	305	22	every	every	DET
taxlaw-2865	305	23	republican	republican	ADJ
taxlaw-2865	305	24	tax	tax	NOUN
taxlaw-2865	305	25	reform	reform	NOUN
taxlaw-2865	305	26	plan	plan	NOUN
taxlaw-2865	305	27	in	in	ADP
taxlaw-2865	305	28	recent	recent	ADJ
taxlaw-2865	305	29	years	year	NOUN
taxlaw-2865	305	30	.	.	PUNCT
taxlaw-2865	305	31	”	"	PUNCT
taxlaw-2865	305	32	)	)	PUNCT
taxlaw-2865	305	33	;	;	PUNCT
taxlaw-2865	305	34	grayson	grayson	PROPN
taxlaw-2865	305	35	m.p	m.p	PROPN
taxlaw-2865	305	36	.	.	PROPN
taxlaw-2865	305	37	mccouch	mccouch	PROPN
taxlaw-2865	305	38	,	,	PUNCT
taxlaw-2865	305	39	the	the	DET
taxlaw-2865	305	40	empty	empty	ADJ
taxlaw-2865	305	41	promise	promise	NOUN
taxlaw-2865	305	42	of	of	ADP
taxlaw-2865	305	43	estate	estate	NOUN
taxlaw-2865	305	44	tax	tax	NOUN
taxlaw-2865	305	45	repeal	repeal	NOUN
taxlaw-2865	305	46	,	,	PUNCT
taxlaw-2865	305	47	28	28	NUM
taxlaw-2865	305	48	va	va	X
taxlaw-2865	305	49	.	.	PUNCT
taxlaw-2865	305	50	tax	tax	PROPN
taxlaw-2865	305	51	rev	rev	PROPN
taxlaw-2865	305	52	.	.	PROPN
taxlaw-2865	305	53	369	369	NUM
taxlaw-2865	305	54	,	,	PUNCT
taxlaw-2865	305	55	373	373	NUM
taxlaw-2865	305	56	(	(	PUNCT
taxlaw-2865	305	57	2008	2008	NUM
taxlaw-2865	305	58	)	)	PUNCT
taxlaw-2865	305	59	(	(	PUNCT
taxlaw-2865	305	60	“	"	PUNCT
taxlaw-2865	305	61	estate	estate	NOUN
taxlaw-2865	305	62	tax	tax	NOUN
taxlaw-2865	305	63	repeal	repeal	NOUN
taxlaw-2865	305	64	figured	figure	VERB
taxlaw-2865	305	65	as	as	ADP
taxlaw-2865	305	66	a	a	DET
taxlaw-2865	305	67	prominent	prominent	ADJ
taxlaw-2865	305	68	issue	issue	NOUN
taxlaw-2865	305	69	in	in	ADP
taxlaw-2865	305	70	the	the	DET
taxlaw-2865	305	71	2000	2000	NUM
taxlaw-2865	305	72	presidential	presidential	ADJ
taxlaw-2865	305	73	campaign	campaign	NOUN
taxlaw-2865	305	74	,	,	PUNCT
taxlaw-2865	305	75	especially	especially	ADV
taxlaw-2865	305	76	after	after	SCONJ
taxlaw-2865	305	77	candidate	candidate	NOUN
taxlaw-2865	305	78	george	george	PROPN
taxlaw-2865	305	79	w.	w.	PROPN
taxlaw-2865	305	80	bush	bush	PROPN
taxlaw-2865	305	81	endorsed	endorse	VERB
taxlaw-2865	305	82	repeal	repeal	NOUN
taxlaw-2865	305	83	as	as	ADP
taxlaw-2865	305	84	part	part	NOUN
taxlaw-2865	305	85	of	of	ADP
taxlaw-2865	305	86	his	his	PRON
taxlaw-2865	305	87	tax	tax	NOUN
taxlaw-2865	305	88	-	-	PUNCT
taxlaw-2865	305	89	cutting	cut	VERB
taxlaw-2865	305	90	agenda	agenda	NOUN
taxlaw-2865	305	91	,	,	PUNCT
taxlaw-2865	305	92	along	along	ADP
taxlaw-2865	305	93	with	with	ADP
taxlaw-2865	305	94	income	income	NOUN
taxlaw-2865	305	95	tax	tax	NOUN
taxlaw-2865	305	96	rate	rate	NOUN
taxlaw-2865	305	97	cuts	cut	NOUN
taxlaw-2865	305	98	,	,	PUNCT
taxlaw-2865	305	99	an	an	DET
taxlaw-2865	305	100	expanded	expand	VERB
taxlaw-2865	305	101	child	child	NOUN
taxlaw-2865	305	102	credit	credit	NOUN
taxlaw-2865	305	103	,	,	PUNCT
taxlaw-2865	305	104	and	and	CCONJ
taxlaw-2865	305	105	reduction	reduction	NOUN
taxlaw-2865	305	106	of	of	ADP
taxlaw-2865	305	107	the	the	DET
taxlaw-2865	305	108	marriage	marriage	NOUN
taxlaw-2865	305	109	tax	tax	NOUN
taxlaw-2865	305	110	penalty	penalty	NOUN
taxlaw-2865	305	111	.	.	PUNCT
taxlaw-2865	305	112	”	"	PUNCT
taxlaw-2865	305	113	)	)	PUNCT
taxlaw-2865	305	114	.	.	PUNCT
taxlaw-2865	306	1	60	60	NUM
taxlaw-2865	306	2	while	while	SCONJ
taxlaw-2865	306	3	the	the	DET
taxlaw-2865	306	4	republicans	republicans	PROPN
taxlaw-2865	306	5	have	have	AUX
taxlaw-2865	306	6	repeatedly	repeatedly	ADV
taxlaw-2865	306	7	voted	vote	VERB
taxlaw-2865	306	8	for	for	ADP
taxlaw-2865	306	9	estate	estate	NOUN
taxlaw-2865	306	10	tax	tax	NOUN
taxlaw-2865	306	11	repeal	repeal	NOUN
taxlaw-2865	306	12	,	,	PUNCT
taxlaw-2865	306	13	see	see	VERB
taxlaw-2865	306	14	generally	generally	ADV
taxlaw-2865	306	15	edward	edward	PROPN
taxlaw-2865	306	16	j.	j.	PROPN
taxlaw-2865	306	17	mccaffery	mccaffery	PROPN
taxlaw-2865	306	18	&	&	CCONJ
taxlaw-2865	306	19	linda	linda	PROPN
taxlaw-2865	306	20	r.	r.	PROPN
taxlaw-2865	306	21	cohen	cohen	PROPN
taxlaw-2865	306	22	,	,	PUNCT
taxlaw-2865	306	23	shakedown	shakedown	NOUN
taxlaw-2865	306	24	at	at	ADP
taxlaw-2865	306	25	gucci	gucci	PROPN
taxlaw-2865	306	26	gulch	gulch	PROPN
taxlaw-2865	306	27	:	:	PUNCT
taxlaw-2865	306	28	the	the	DET
taxlaw-2865	306	29	new	new	ADJ
taxlaw-2865	306	30	logic	logic	NOUN
taxlaw-2865	306	31	of	of	ADP
taxlaw-2865	306	32	collective	collective	ADJ
taxlaw-2865	306	33	action	action	NOUN
taxlaw-2865	306	34	,	,	PUNCT
taxlaw-2865	306	35	84	84	NUM
taxlaw-2865	306	36	n.c	n.c	PROPN
taxlaw-2865	306	37	.	.	PROPN
taxlaw-2865	306	38	l.	l.	PROPN
taxlaw-2865	306	39	rev	rev	PROPN
taxlaw-2865	306	40	.	.	PROPN
taxlaw-2865	306	41	1159	1159	NUM
taxlaw-2865	306	42	,	,	PUNCT
taxlaw-2865	306	43	1165	1165	NUM
taxlaw-2865	306	44	(	(	PUNCT
taxlaw-2865	306	45	2006	2006	NUM
taxlaw-2865	306	46	)	)	PUNCT
taxlaw-2865	306	47	,	,	PUNCT
taxlaw-2865	306	48	in	in	ADP
taxlaw-2865	306	49	2012	2012	NUM
taxlaw-2865	306	50	former	former	ADJ
taxlaw-2865	306	51	president	president	NOUN
taxlaw-2865	306	52	obama	obama	PROPN
taxlaw-2865	306	53	approved	approve	VERB
taxlaw-2865	306	54	increasing	increase	VERB
taxlaw-2865	306	55	the	the	DET
taxlaw-2865	306	56	applicable	applicable	ADJ
taxlaw-2865	306	57	exclusion	exclusion	NOUN
taxlaw-2865	306	58	amount	amount	NOUN
taxlaw-2865	306	59	from	from	ADP
taxlaw-2865	306	60	$	$	SYM
taxlaw-2865	306	61	3.5	3.5	NUM
taxlaw-2865	306	62	million	million	NUM
taxlaw-2865	306	63	to	to	PART
taxlaw-2865	306	64	$	$	SYM
taxlaw-2865	306	65	5	5	NUM
taxlaw-2865	306	66	million	million	NUM
taxlaw-2865	306	67	.	.	PUNCT
taxlaw-2865	307	1	terence	terence	PROPN
taxlaw-2865	307	2	s.	s.	PROPN
taxlaw-2865	307	3	nunan	nunan	PROPN
taxlaw-2865	307	4	,	,	PUNCT
taxlaw-2865	307	5	basis	basis	NOUN
taxlaw-2865	307	6	harvesting	harvesting	NOUN
taxlaw-2865	307	7	,	,	PUNCT
taxlaw-2865	307	8	25	25	NUM
taxlaw-2865	307	9	prob	prob	NOUN
taxlaw-2865	307	10	.	.	PUNCT
taxlaw-2865	307	11	&	&	CCONJ
taxlaw-2865	307	12	prop	prop	PROPN
taxlaw-2865	307	13	.	.	PUNCT
taxlaw-2865	308	1	54	54	NUM
taxlaw-2865	308	2	,	,	PUNCT
taxlaw-2865	308	3	55	55	NUM
taxlaw-2865	308	4	(	(	PUNCT
taxlaw-2865	308	5	2011	2011	NUM
taxlaw-2865	308	6	)	)	PUNCT
taxlaw-2865	308	7	(	(	PUNCT
taxlaw-2865	308	8	“	"	PUNCT
taxlaw-2865	308	9	the	the	DET
taxlaw-2865	308	10	tax	tax	PROPN
taxlaw-2865	308	11	act	act	PROPN
taxlaw-2865	308	12	,	,	PUNCT
taxlaw-2865	308	13	with	with	ADP
taxlaw-2865	308	14	its	its	PRON
taxlaw-2865	308	15	$	$	SYM
taxlaw-2865	308	16	5	5	NUM
taxlaw-2865	308	17	million	million	NUM
taxlaw-2865	308	18	estate	estate	NOUN
taxlaw-2865	308	19	tax	tax	NOUN
taxlaw-2865	308	20	exclusion	exclusion	NOUN
taxlaw-2865	308	21	,	,	PUNCT
taxlaw-2865	308	22	was	be	AUX
taxlaw-2865	308	23	a	a	DET
taxlaw-2865	308	24	compromise	compromise	NOUN
taxlaw-2865	308	25	between	between	ADP
taxlaw-2865	308	26	the	the	DET
taxlaw-2865	308	27	obama	obama	PROPN
taxlaw-2865	308	28	administration	administration	PROPN
taxlaw-2865	308	29	and	and	CCONJ
taxlaw-2865	308	30	republican	republican	ADJ
taxlaw-2865	308	31	legislators	legislator	NOUN
taxlaw-2865	308	32	,	,	PUNCT
taxlaw-2865	308	33	the	the	DET
taxlaw-2865	308	34	latter	latter	ADJ
taxlaw-2865	308	35	favoring	favor	VERB
taxlaw-2865	308	36	total	total	ADJ
taxlaw-2865	308	37	repeal	repeal	NOUN
taxlaw-2865	308	38	of	of	ADP
taxlaw-2865	308	39	the	the	DET
taxlaw-2865	308	40	estate	estate	NOUN
taxlaw-2865	308	41	tax	tax	NOUN
taxlaw-2865	308	42	.	.	PUNCT
taxlaw-2865	308	43	”	"	PUNCT
taxlaw-2865	308	44	)	)	PUNCT
taxlaw-2865	308	45	.	.	PUNCT
taxlaw-2865	309	1	61	61	NUM
taxlaw-2865	309	2	robert	robert	PROPN
taxlaw-2865	309	3	h.	h.	PROPN
taxlaw-2865	309	4	sitkoff	sitkoff	PROPN
taxlaw-2865	309	5	&	&	CCONJ
taxlaw-2865	309	6	max	max	PROPN
taxlaw-2865	309	7	m.	m.	PROPN
taxlaw-2865	309	8	schanzenbach	schanzenbach	PROPN
taxlaw-2865	309	9	,	,	PUNCT
taxlaw-2865	309	10	jurisdictional	jurisdictional	ADJ
taxlaw-2865	309	11	competition	competition	NOUN
taxlaw-2865	309	12	for	for	ADP
taxlaw-2865	309	13	trust	trust	NOUN
taxlaw-2865	309	14	funds	fund	NOUN
taxlaw-2865	309	15	:	:	PUNCT
taxlaw-2865	309	16	an	an	DET
taxlaw-2865	309	17	empirical	empirical	ADJ
taxlaw-2865	309	18	analysis	analysis	NOUN
taxlaw-2865	309	19	of	of	ADP
taxlaw-2865	309	20	perpetuities	perpetuity	NOUN
taxlaw-2865	309	21	and	and	CCONJ
taxlaw-2865	309	22	taxes	taxis	NOUN
taxlaw-2865	309	23	,	,	PUNCT
taxlaw-2865	309	24	115	115	NUM
taxlaw-2865	309	25	yale	yale	PROPN
taxlaw-2865	309	26	l.j	l.j	PROPN
taxlaw-2865	309	27	.	.	PROPN
taxlaw-2865	309	28	356	356	NUM
taxlaw-2865	309	29	(	(	PUNCT
taxlaw-2865	309	30	2005	2005	NUM
taxlaw-2865	309	31	)	)	PUNCT
taxlaw-2865	309	32	;	;	PUNCT
taxlaw-2865	309	33	stewart	stewart	PROPN
taxlaw-2865	309	34	e.	e.	PROPN
taxlaw-2865	309	35	sterk	sterk	PROPN
taxlaw-2865	309	36	,	,	PUNCT
taxlaw-2865	309	37	jurisdictional	jurisdictional	ADJ
taxlaw-2865	309	38	competition	competition	NOUN
taxlaw-2865	309	39	to	to	PART
taxlaw-2865	309	40	abolish	abolish	VERB
taxlaw-2865	309	41	the	the	DET
taxlaw-2865	309	42	rule	rule	NOUN
taxlaw-2865	309	43	against	against	ADP
taxlaw-2865	309	44	perpetuities	perpetuity	NOUN
taxlaw-2865	309	45	:	:	PUNCT
taxlaw-2865	309	46	r.i.p	r.i.p	NOUN
taxlaw-2865	309	47	.	.	PROPN
taxlaw-2865	310	1	for	for	ADP
taxlaw-2865	310	2	the	the	DET
taxlaw-2865	310	3	rap	rap	NOUN
taxlaw-2865	310	4	,	,	PUNCT
taxlaw-2865	310	5	24	24	NUM
taxlaw-2865	310	6	cardozo	cardozo	PROPN
taxlaw-2865	310	7	l.	l.	PROPN
taxlaw-2865	310	8	rev	rev	PROPN
taxlaw-2865	310	9	.	.	PROPN
taxlaw-2865	310	10	2097	2097	NUM
taxlaw-2865	310	11	(	(	PUNCT
taxlaw-2865	310	12	2003	2003	NUM
taxlaw-2865	310	13	)	)	PUNCT
taxlaw-2865	310	14	;	;	PUNCT
taxlaw-2865	310	15	joel	joel	PROPN
taxlaw-2865	310	16	c.	c.	PROPN
taxlaw-2865	310	17	dobris	dobris	PROPN
taxlaw-2865	310	18	,	,	PUNCT
taxlaw-2865	310	19	the	the	DET
taxlaw-2865	310	20	death	death	NOUN
taxlaw-2865	310	21	of	of	ADP
taxlaw-2865	310	22	the	the	DET
taxlaw-2865	310	23	rule	rule	NOUN
taxlaw-2865	310	24	against	against	ADP
taxlaw-2865	310	25	perpetuities	perpetuity	NOUN
taxlaw-2865	310	26	,	,	PUNCT
taxlaw-2865	310	27	or	or	CCONJ
taxlaw-2865	310	28	the	the	DET
taxlaw-2865	310	29	rap	rap	NOUN
taxlaw-2865	310	30	has	have	VERB
taxlaw-2865	310	31	no	no	DET
taxlaw-2865	310	32	friends	friend	NOUN
taxlaw-2865	310	33	—	—	PUNCT
taxlaw-2865	310	34	an	an	DET
taxlaw-2865	310	35	essay	essay	NOUN
taxlaw-2865	310	36	,	,	PUNCT
taxlaw-2865	310	37	35	35	NUM
taxlaw-2865	310	38	real	real	ADJ
taxlaw-2865	310	39	prop	prop	NOUN
taxlaw-2865	310	40	.	.	PUNCT
taxlaw-2865	311	1	prob	prob	PROPN
taxlaw-2865	311	2	.	.	PROPN
taxlaw-2865	311	3	&	&	CCONJ
taxlaw-2865	311	4	tr	tr	PROPN
taxlaw-2865	311	5	.	.	PROPN
taxlaw-2865	311	6	j.	j.	PROPN
taxlaw-2865	311	7	601	601	PROPN
taxlaw-2865	311	8	,	,	PUNCT
taxlaw-2865	311	9	603	603	NUM
taxlaw-2865	311	10	-	-	SYM
taxlaw-2865	311	11	04	04	NUM
taxlaw-2865	311	12	(	(	PUNCT
taxlaw-2865	311	13	2002	2002	NUM
taxlaw-2865	311	14	)	)	PUNCT
taxlaw-2865	311	15	.	.	PUNCT
taxlaw-2865	312	1	traditionally	traditionally	ADV
taxlaw-2865	312	2	,	,	PUNCT
taxlaw-2865	312	3	under	under	ADP
taxlaw-2865	312	4	this	this	DET
taxlaw-2865	312	5	rule	rule	NOUN
taxlaw-2865	312	6	,	,	PUNCT
taxlaw-2865	312	7	property	property	NOUN
taxlaw-2865	312	8	rights	right	NOUN
taxlaw-2865	312	9	generally	generally	ADV
taxlaw-2865	312	10	had	have	VERB
taxlaw-2865	312	11	to	to	PART
taxlaw-2865	312	12	vest	vest	VERB
taxlaw-2865	312	13	within	within	ADP
taxlaw-2865	312	14	a	a	DET
taxlaw-2865	312	15	life	life	NOUN
taxlaw-2865	312	16	in	in	ADP
taxlaw-2865	312	17	being	be	AUX
taxlaw-2865	312	18	plus	plus	CCONJ
taxlaw-2865	312	19	twenty	twenty	NUM
taxlaw-2865	312	20	-	-	PUNCT
taxlaw-2865	312	21	one	one	NUM
taxlaw-2865	312	22	years	year	NOUN
taxlaw-2865	312	23	.	.	PUNCT
taxlaw-2865	313	1	see	see	VERB
taxlaw-2865	313	2	generally	generally	ADV
taxlaw-2865	313	3	frederick	frederick	PROPN
taxlaw-2865	313	4	r.	r.	PROPN
taxlaw-2865	313	5	schneider	schneider	PROPN
taxlaw-2865	313	6	,	,	PUNCT
taxlaw-2865	313	7	a	a	DET
taxlaw-2865	313	8	rule	rule	NOUN
taxlaw-2865	313	9	against	against	ADP
taxlaw-2865	313	10	perpetuities	perpetuity	NOUN
taxlaw-2865	313	11	for	for	ADP
taxlaw-2865	313	12	the	the	DET
taxlaw-2865	313	13	twenty	twenty	NUM
taxlaw-2865	313	14	-	-	PUNCT
taxlaw-2865	313	15	first	first	ADJ
taxlaw-2865	313	16	century	century	NOUN
taxlaw-2865	313	17	,	,	PUNCT
taxlaw-2865	313	18	41	41	NUM
taxlaw-2865	313	19	real	real	ADJ
taxlaw-2865	313	20	prop	prop	NOUN
taxlaw-2865	313	21	.	.	PUNCT
taxlaw-2865	313	22	&	&	CCONJ
taxlaw-2865	313	23	tr	tr	PROPN
taxlaw-2865	313	24	.	.	PROPN
taxlaw-2865	313	25	j.	j.	PROPN
taxlaw-2865	313	26	743	743	NUM
taxlaw-2865	313	27	(	(	PUNCT
taxlaw-2865	313	28	2007	2007	NUM
taxlaw-2865	313	29	)	)	PUNCT
taxlaw-2865	313	30	.	.	PUNCT
taxlaw-2865	314	1	without	without	ADP
taxlaw-2865	314	2	the	the	DET
taxlaw-2865	314	3	application	application	NOUN
taxlaw-2865	314	4	of	of	ADP
taxlaw-2865	314	5	this	this	DET
taxlaw-2865	314	6	rule	rule	NOUN
taxlaw-2865	314	7	,	,	PUNCT
taxlaw-2865	314	8	property	property	NOUN
taxlaw-2865	314	9	can	can	AUX
taxlaw-2865	314	10	theoretically	theoretically	ADV
taxlaw-2865	314	11	remain	remain	VERB
taxlaw-2865	314	12	in	in	ADP
taxlaw-2865	314	13	trust	trust	NOUN
taxlaw-2865	314	14	indefinitely	indefinitely	ADV
taxlaw-2865	314	15	.	.	PUNCT
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taxlaw-2865	315	2	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0343908911&pubnum=0001508&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=lr&fi=co_pp_sp_1508_373&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1508_373	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0343908911&pubnum=0001508&originatingdoc=id2e2e808e13d11e79bf099c0ee06c731&reftype=lr&fi=co_pp_sp_1508_373&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1508_373	PROPN
taxlaw-2865	315	3	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306371681&pubnum=0001292&originatingdoc=i13c67fc580fb11e498db8b09b4f043e0&reftype=lr&fi=co_pp_sp_1292_410&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1292_410	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306371681&pubnum=0001292&originatingdoc=i13c67fc580fb11e498db8b09b4f043e0&reftype=lr&fi=co_pp_sp_1292_410&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1292_410	PROPN
taxlaw-2865	315	4	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306371681&pubnum=0001292&originatingdoc=i13c67fc580fb11e498db8b09b4f043e0&reftype=lr&fi=co_pp_sp_1292_410&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1292_410	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0306371681&pubnum=0001292&originatingdoc=i13c67fc580fb11e498db8b09b4f043e0&reftype=lr&fi=co_pp_sp_1292_410&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1292_410	PROPN
taxlaw-2865	315	5	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0294737706&pubnum=1441&originatingdoc=i10f57d910e8711dc8c64a372964bef5d&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0294737706&pubnum=1441&originatingdoc=i10f57d910e8711dc8c64a372964bef5d&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2865	315	6	)	)	PUNCT
taxlaw-2865	315	7	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0294737706&pubnum=1441&originatingdoc=i10f57d910e8711dc8c64a372964bef5d&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0294737706&pubnum=1441&originatingdoc=i10f57d910e8711dc8c64a372964bef5d&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2865	315	8	)	)	PUNCT
taxlaw-2865	315	9	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0283585583&pubnum=1224&originatingdoc=i10f57d910e8711dc8c64a372964bef5d&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0283585583&pubnum=1224&originatingdoc=i10f57d910e8711dc8c64a372964bef5d&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	315	10	)	)	PUNCT
taxlaw-2865	315	11	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0283585583&pubnum=1224&originatingdoc=i10f57d910e8711dc8c64a372964bef5d&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0283585583&pubnum=1224&originatingdoc=i10f57d910e8711dc8c64a372964bef5d&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	315	12	)	)	PUNCT
taxlaw-2865	315	13	2018	2018	NUM
taxlaw-2865	315	14	]	]	PUNCT
taxlaw-2865	315	15	61	61	NUM
taxlaw-2865	315	16	determining	determine	VERB
taxlaw-2865	315	17	an	an	DET
taxlaw-2865	315	18	asset	asset	NOUN
taxlaw-2865	315	19	’s	’s	PART
taxlaw-2865	315	20	tax	tax	NOUN
taxlaw-2865	315	21	basis	basis	NOUN
taxlaw-2865	315	22	in	in	ADP
taxlaw-2865	315	23	the	the	DET
taxlaw-2865	315	24	absence	absence	NOUN
taxlaw-2865	315	25	of	of	ADP
taxlaw-2865	315	26	a	a	DET
taxlaw-2865	315	27	meaningful	meaningful	ADJ
taxlaw-2865	315	28	transfer	transfer	NOUN
taxlaw-2865	315	29	tax	tax	NOUN
taxlaw-2865	315	30	regime	regime	NOUN
taxlaw-2865	315	31	calculator	calculator	NOUN
taxlaw-2865	315	32	to	to	PART
taxlaw-2865	315	33	compute	compute	VERB
taxlaw-2865	315	34	their	their	PRON
taxlaw-2865	315	35	net	net	ADJ
taxlaw-2865	315	36	worth	worth	ADJ
taxlaw-2865	315	37	fall	fall	NOUN
taxlaw-2865	315	38	within	within	ADP
taxlaw-2865	315	39	its	its	PRON
taxlaw-2865	315	40	clutches.62	clutches.62	NOUN
taxlaw-2865	315	41	a.	a.	NOUN
taxlaw-2865	315	42	the	the	DET
taxlaw-2865	315	43	gutting	gutting	NOUN
taxlaw-2865	315	44	of	of	ADP
taxlaw-2865	315	45	the	the	DET
taxlaw-2865	315	46	transfer	transfer	NOUN
taxlaw-2865	315	47	tax	tax	NOUN
taxlaw-2865	315	48	system	system	NOUN
taxlaw-2865	315	49	as	as	SCONJ
taxlaw-2865	315	50	previously	previously	ADV
taxlaw-2865	315	51	pointed	point	VERB
taxlaw-2865	315	52	out	out	ADP
taxlaw-2865	315	53	,	,	PUNCT
taxlaw-2865	315	54	over	over	ADP
taxlaw-2865	315	55	the	the	DET
taxlaw-2865	315	56	course	course	NOUN
taxlaw-2865	315	57	of	of	ADP
taxlaw-2865	315	58	the	the	DET
taxlaw-2865	315	59	last	last	ADJ
taxlaw-2865	315	60	two	two	NUM
taxlaw-2865	315	61	decades	decade	NOUN
taxlaw-2865	315	62	,	,	PUNCT
taxlaw-2865	315	63	the	the	DET
taxlaw-2865	315	64	transfer	transfer	NOUN
taxlaw-2865	315	65	tax	tax	NOUN
taxlaw-2865	315	66	system	system	NOUN
taxlaw-2865	315	67	has	have	AUX
taxlaw-2865	315	68	been	be	AUX
taxlaw-2865	315	69	a	a	DET
taxlaw-2865	315	70	repeated	repeat	VERB
taxlaw-2865	315	71	target	target	NOUN
taxlaw-2865	315	72	of	of	ADP
taxlaw-2865	315	73	political	political	ADJ
taxlaw-2865	315	74	attacks.63	attacks.63	NOUN
taxlaw-2865	315	75	these	these	DET
taxlaw-2865	315	76	attacks	attack	NOUN
taxlaw-2865	315	77	have	have	AUX
taxlaw-2865	315	78	resulted	result	VERB
taxlaw-2865	315	79	in	in	ADP
taxlaw-2865	315	80	the	the	DET
taxlaw-2865	315	81	passage	passage	NOUN
taxlaw-2865	315	82	of	of	ADP
taxlaw-2865	315	83	multiple	multiple	ADJ
taxlaw-2865	315	84	legislative	legislative	ADJ
taxlaw-2865	315	85	initiatives	initiative	NOUN
taxlaw-2865	315	86	that	that	PRON
taxlaw-2865	315	87	,	,	PUNCT
taxlaw-2865	315	88	at	at	ADP
taxlaw-2865	315	89	the	the	DET
taxlaw-2865	315	90	federal	federal	ADJ
taxlaw-2865	315	91	level	level	NOUN
taxlaw-2865	315	92	,	,	PUNCT
taxlaw-2865	315	93	have	have	AUX
taxlaw-2865	315	94	gutted	gutte	VERB
taxlaw-2865	315	95	the	the	DET
taxlaw-2865	315	96	transfer	transfer	NOUN
taxlaw-2865	315	97	tax	tax	NOUN
taxlaw-2865	315	98	system;64	system;64	ADV
taxlaw-2865	315	99	furthermore	furthermore	ADV
taxlaw-2865	315	100	,	,	PUNCT
taxlaw-2865	315	101	in	in	ADP
taxlaw-2865	315	102	the	the	DET
taxlaw-2865	315	103	wake	wake	NOUN
taxlaw-2865	315	104	of	of	ADP
taxlaw-2865	315	105	these	these	DET
taxlaw-2865	315	106	federal	federal	ADJ
taxlaw-2865	315	107	initiatives	initiative	NOUN
taxlaw-2865	315	108	,	,	PUNCT
taxlaw-2865	315	109	many	many	ADJ
taxlaw-2865	315	110	state	state	NOUN
taxlaw-2865	315	111	legislatures	legislature	NOUN
taxlaw-2865	315	112	have	have	AUX
taxlaw-2865	315	113	followed	follow	VERB
taxlaw-2865	315	114	suit	suit	NOUN
taxlaw-2865	315	115	,	,	PUNCT
taxlaw-2865	315	116	repealing	repealing	NOUN
taxlaw-2865	315	117	or	or	CCONJ
taxlaw-2865	315	118	,	,	PUNCT
taxlaw-2865	315	119	at	at	ADP
taxlaw-2865	315	120	the	the	DET
taxlaw-2865	315	121	very	very	ADV
taxlaw-2865	315	122	least	least	ADJ
taxlaw-2865	315	123	,	,	PUNCT
taxlaw-2865	315	124	mitigating	mitigate	VERB
taxlaw-2865	315	125	the	the	DET
taxlaw-2865	315	126	estate	estate	NOUN
taxlaw-2865	315	127	tax	tax	NOUN
taxlaw-2865	315	128	burdens	burden	NOUN
taxlaw-2865	315	129	of	of	ADP
taxlaw-2865	315	130	those	those	PRON
taxlaw-2865	315	131	domiciled	domicile	VERB
taxlaw-2865	315	132	within	within	ADP
taxlaw-2865	315	133	their	their	PRON
taxlaw-2865	315	134	borders.65	borders.65	NOUN
taxlaw-2865	315	135	consider	consider	VERB
taxlaw-2865	315	136	first	first	ADV
taxlaw-2865	315	137	the	the	DET
taxlaw-2865	315	138	legislative	legislative	ADJ
taxlaw-2865	315	139	trend	trend	NOUN
taxlaw-2865	315	140	at	at	ADP
taxlaw-2865	315	141	the	the	DET
taxlaw-2865	315	142	federal	federal	ADJ
taxlaw-2865	315	143	level	level	NOUN
taxlaw-2865	315	144	.	.	PUNCT
taxlaw-2865	316	1	three	three	NUM
taxlaw-2865	316	2	key	key	ADJ
taxlaw-2865	316	3	pieces	piece	NOUN
taxlaw-2865	316	4	of	of	ADP
taxlaw-2865	316	5	legislation	legislation	NOUN
taxlaw-2865	316	6	tell	tell	VERB
taxlaw-2865	316	7	the	the	DET
taxlaw-2865	316	8	majority	majority	NOUN
taxlaw-2865	316	9	of	of	ADP
taxlaw-2865	316	10	the	the	DET
taxlaw-2865	316	11	transfer	transfer	NOUN
taxlaw-2865	316	12	tax	tax	NOUN
taxlaw-2865	316	13	saga	saga	NOUN
taxlaw-2865	316	14	.	.	PUNCT
taxlaw-2865	317	1	each	each	PRON
taxlaw-2865	317	2	either	either	CCONJ
taxlaw-2865	317	3	significantly	significantly	ADV
taxlaw-2865	317	4	raised	raise	VERB
taxlaw-2865	317	5	the	the	DET
taxlaw-2865	317	6	lifetime	lifetime	NOUN
taxlaw-2865	317	7	exemption	exemption	NOUN
taxlaw-2865	317	8	amount	amount	NOUN
taxlaw-2865	317	9	or	or	CCONJ
taxlaw-2865	317	10	lowered	lower	VERB
taxlaw-2865	317	11	the	the	DET
taxlaw-2865	317	12	top	top	ADJ
taxlaw-2865	317	13	marginal	marginal	ADJ
taxlaw-2865	317	14	tax	tax	NOUN
taxlaw-2865	317	15	rate	rate	NOUN
taxlaw-2865	317	16	(	(	PUNCT
taxlaw-2865	317	17	and	and	CCONJ
taxlaw-2865	317	18	,	,	PUNCT
taxlaw-2865	317	19	in	in	ADP
taxlaw-2865	317	20	one	one	NUM
taxlaw-2865	317	21	instance	instance	NOUN
taxlaw-2865	317	22	,	,	PUNCT
taxlaw-2865	317	23	it	it	PRON
taxlaw-2865	317	24	did	do	VERB
taxlaw-2865	317	25	both	both	PRON
taxlaw-2865	317	26	)	)	PUNCT
taxlaw-2865	317	27	.	.	PUNCT
taxlaw-2865	318	1	the	the	DET
taxlaw-2865	318	2	chart	chart	NOUN
taxlaw-2865	318	3	immediately	immediately	ADV
taxlaw-2865	318	4	below	below	ADV
taxlaw-2865	318	5	spells	spell	VERB
taxlaw-2865	318	6	this	this	PRON
taxlaw-2865	318	7	out	out	ADP
taxlaw-2865	318	8	:	:	PUNCT
taxlaw-2865	318	9	exemption	exemption	NOUN
taxlaw-2865	318	10	amount	amount	NOUN
taxlaw-2865	318	11	tax	tax	NOUN
taxlaw-2865	318	12	rate	rate	NOUN
taxlaw-2865	318	13	before	before	ADP
taxlaw-2865	318	14	after	after	ADP
taxlaw-2865	318	15	before	before	ADV
taxlaw-2865	318	16	after	after	ADP
taxlaw-2865	318	17	1	1	NUM
taxlaw-2865	318	18	.	.	PUNCT
taxlaw-2865	319	1	economic	economic	ADJ
taxlaw-2865	319	2	growth	growth	NOUN
taxlaw-2865	319	3	and	and	CCONJ
taxlaw-2865	319	4	tax	tax	NOUN
taxlaw-2865	319	5	relief	relief	NOUN
taxlaw-2865	319	6	reconciliation	reconciliation	NOUN
taxlaw-2865	319	7	act	act	NOUN
taxlaw-2865	319	8	of	of	ADP
taxlaw-2865	319	9	200166	200166	NUM
taxlaw-2865	319	10	$	$	SYM
taxlaw-2865	319	11	675,000	675,000	NUM
taxlaw-2865	319	12	$	$	SYM
taxlaw-2865	319	13	3,500,000	3,500,000	NUM
taxlaw-2865	319	14	55	55	NUM
taxlaw-2865	319	15	%	%	NOUN
taxlaw-2865	319	16	35	35	NUM
taxlaw-2865	319	17	%	%	NOUN
taxlaw-2865	319	18	2	2	NUM
taxlaw-2865	319	19	.	.	PUNCT
taxlaw-2865	319	20	american	american	ADJ
taxlaw-2865	319	21	tax	tax	NOUN
taxlaw-2865	319	22	relief	relief	NOUN
taxlaw-2865	319	23	,	,	PUNCT
taxlaw-2865	319	24	unemployment	unemployment	NOUN
taxlaw-2865	319	25	insurance	insurance	NOUN
taxlaw-2865	319	26	reauthorization	reauthorization	NOUN
taxlaw-2865	319	27	,	,	PUNCT
taxlaw-2865	319	28	and	and	CCONJ
taxlaw-2865	319	29	job	job	NOUN
taxlaw-2865	319	30	creation	creation	NOUN
taxlaw-2865	319	31	act	act	NOUN
taxlaw-2865	319	32	of	of	ADP
taxlaw-2865	319	33	201067	201067	NUM
taxlaw-2865	319	34	$	$	SYM
taxlaw-2865	319	35	3,500,000	3,500,000	NUM
taxlaw-2865	319	36	$	$	SYM
taxlaw-2865	319	37	5,000,000	5,000,000	NUM
taxlaw-2865	319	38	35	35	NUM
taxlaw-2865	319	39	%	%	NOUN
taxlaw-2865	319	40	35	35	NUM
taxlaw-2865	319	41	%	%	NOUN
taxlaw-2865	319	42	3	3	NUM
taxlaw-2865	319	43	.	.	PUNCT
taxlaw-2865	319	44	tax	tax	NOUN
taxlaw-2865	319	45	cut	cut	NOUN
taxlaw-2865	319	46	and	and	CCONJ
taxlaw-2865	319	47	jobs	job	NOUN
taxlaw-2865	319	48	act68	act68	VERB
taxlaw-2865	319	49	$	$	SYM
taxlaw-2865	319	50	5,490,000	5,490,000	NUM
taxlaw-2865	319	51	$	$	SYM
taxlaw-2865	319	52	11,180,000	11,180,000	NUM
taxlaw-2865	319	53	40	40	NUM
taxlaw-2865	319	54	%	%	NOUN
taxlaw-2865	319	55	40	40	NUM
taxlaw-2865	319	56	%	%	NOUN
taxlaw-2865	319	57	next	next	ADV
taxlaw-2865	319	58	,	,	PUNCT
taxlaw-2865	319	59	consider	consider	VERB
taxlaw-2865	319	60	the	the	DET
taxlaw-2865	319	61	legislative	legislative	ADJ
taxlaw-2865	319	62	trend	trend	NOUN
taxlaw-2865	319	63	at	at	ADP
taxlaw-2865	319	64	the	the	DET
taxlaw-2865	319	65	state	state	NOUN
taxlaw-2865	319	66	level	level	NOUN
taxlaw-2865	319	67	.	.	PUNCT
taxlaw-2865	320	1	by	by	ADP
taxlaw-2865	320	2	way	way	NOUN
taxlaw-2865	320	3	of	of	ADP
taxlaw-2865	320	4	background	background	NOUN
taxlaw-2865	320	5	,	,	PUNCT
taxlaw-2865	320	6	to	to	PART
taxlaw-2865	320	7	attract	attract	VERB
taxlaw-2865	320	8	citizens	citizen	NOUN
taxlaw-2865	320	9	to	to	PART
taxlaw-2865	320	10	establish	establish	VERB
taxlaw-2865	320	11	domicile	domicile	NOUN
taxlaw-2865	320	12	within	within	ADP
taxlaw-2865	320	13	their	their	PRON
taxlaw-2865	320	14	borders	border	NOUN
taxlaw-2865	320	15	,	,	PUNCT
taxlaw-2865	320	16	many	many	ADJ
taxlaw-2865	320	17	state	state	NOUN
taxlaw-2865	320	18	legislatures	legislature	NOUN
taxlaw-2865	320	19	have	have	AUX
taxlaw-2865	320	20	long	long	ADV
taxlaw-2865	320	21	eschewed	eschew	VERB
taxlaw-2865	320	22	estate	estate	NOUN
taxlaw-2865	320	23	tax	tax	NOUN
taxlaw-2865	320	24	imposition.69	imposition.69	NOUN
taxlaw-2865	320	25	to	to	PART
taxlaw-2865	320	26	help	help	VERB
taxlaw-2865	320	27	states	state	NOUN
taxlaw-2865	320	28	augment	augment	VERB
taxlaw-2865	320	29	their	their	PRON
taxlaw-2865	320	30	coffers	coffer	NOUN
taxlaw-2865	320	31	,	,	PUNCT
taxlaw-2865	320	32	in	in	ADP
taxlaw-2865	320	33	1926	1926	NUM
taxlaw-2865	320	34	congress	congress	NOUN
taxlaw-2865	320	35	enacted	enact	VERB
taxlaw-2865	320	36	legislation	legislation	NOUN
taxlaw-2865	320	37	62	62	NUM
taxlaw-2865	320	38	see	see	VERB
taxlaw-2865	320	39	supra	supra	PROPN
taxlaw-2865	320	40	note	note	PROPN
taxlaw-2865	320	41	5	5	NUM
taxlaw-2865	320	42	.	.	SYM
taxlaw-2865	320	43	63	63	NUM
taxlaw-2865	320	44	see	see	VERB
taxlaw-2865	320	45	supra	supra	PROPN
taxlaw-2865	320	46	notes	note	VERB
taxlaw-2865	320	47	59	59	NUM
taxlaw-2865	320	48	-	-	SYM
taxlaw-2865	320	49	62	62	NUM
taxlaw-2865	320	50	.	.	PUNCT
taxlaw-2865	321	1	64	64	NUM
taxlaw-2865	321	2	see	see	VERB
taxlaw-2865	321	3	supra	supra	PROPN
taxlaw-2865	321	4	notes	note	VERB
taxlaw-2865	321	5	3	3	NUM
taxlaw-2865	321	6	-	-	SYM
taxlaw-2865	321	7	4	4	NUM
taxlaw-2865	321	8	and	and	CCONJ
taxlaw-2865	321	9	accompanying	accompany	VERB
taxlaw-2865	321	10	text	text	NOUN
taxlaw-2865	321	11	.	.	PUNCT
taxlaw-2865	322	1	65	65	NUM
taxlaw-2865	322	2	see	see	VERB
taxlaw-2865	322	3	supra	supra	PROPN
taxlaw-2865	322	4	note	note	PROPN
taxlaw-2865	322	5	7	7	NUM
taxlaw-2865	322	6	.	.	SYM
taxlaw-2865	322	7	66	66	NUM
taxlaw-2865	322	8	see	see	VERB
taxlaw-2865	322	9	supra	supra	PROPN
taxlaw-2865	322	10	note	note	NOUN
taxlaw-2865	322	11	3	3	X
taxlaw-2865	322	12	.	.	X
taxlaw-2865	322	13	note	note	VERB
taxlaw-2865	322	14	that	that	SCONJ
taxlaw-2865	322	15	the	the	DET
taxlaw-2865	322	16	$	$	SYM
taxlaw-2865	322	17	3,500,000	3,500,000	NUM
taxlaw-2865	322	18	exemption	exemption	NOUN
taxlaw-2865	322	19	did	do	AUX
taxlaw-2865	322	20	not	not	PART
taxlaw-2865	322	21	take	take	VERB
taxlaw-2865	322	22	effect	effect	NOUN
taxlaw-2865	322	23	immediately	immediately	ADV
taxlaw-2865	322	24	upon	upon	SCONJ
taxlaw-2865	322	25	passage	passage	NOUN
taxlaw-2865	322	26	of	of	ADP
taxlaw-2865	322	27	this	this	DET
taxlaw-2865	322	28	bill	bill	NOUN
taxlaw-2865	322	29	,	,	PUNCT
taxlaw-2865	322	30	but	but	CCONJ
taxlaw-2865	322	31	rather	rather	ADV
taxlaw-2865	322	32	was	be	AUX
taxlaw-2865	322	33	deferred	defer	VERB
taxlaw-2865	322	34	until	until	ADP
taxlaw-2865	322	35	2009	2009	NUM
taxlaw-2865	322	36	.	.	PUNCT
taxlaw-2865	323	1	67	67	NUM
taxlaw-2865	323	2	pub	pub	NOUN
taxlaw-2865	323	3	.	.	PUNCT
taxlaw-2865	324	1	l.	l.	PROPN
taxlaw-2865	324	2	111	111	NUM
taxlaw-2865	324	3	-	-	SYM
taxlaw-2865	324	4	132	132	NUM
taxlaw-2865	324	5	,	,	PUNCT
taxlaw-2865	324	6	124	124	NUM
taxlaw-2865	324	7	stat	stat	NOUN
taxlaw-2865	324	8	.	.	PUNCT
taxlaw-2865	325	1	3296	3296	NUM
taxlaw-2865	325	2	.	.	PUNCT
taxlaw-2865	326	1	this	this	DET
taxlaw-2865	326	2	act	act	NOUN
taxlaw-2865	326	3	was	be	AUX
taxlaw-2865	326	4	also	also	ADV
taxlaw-2865	326	5	the	the	DET
taxlaw-2865	326	6	first	first	ADJ
taxlaw-2865	326	7	to	to	PART
taxlaw-2865	326	8	incorporate	incorporate	VERB
taxlaw-2865	326	9	an	an	DET
taxlaw-2865	326	10	indexing	indexing	NOUN
taxlaw-2865	326	11	provision	provision	NOUN
taxlaw-2865	326	12	into	into	ADP
taxlaw-2865	326	13	the	the	DET
taxlaw-2865	326	14	exemption	exemption	NOUN
taxlaw-2865	326	15	amount	amount	NOUN
taxlaw-2865	326	16	,	,	PUNCT
taxlaw-2865	326	17	so	so	SCONJ
taxlaw-2865	326	18	that	that	SCONJ
taxlaw-2865	326	19	it	it	PRON
taxlaw-2865	326	20	thereafter	thereafter	ADV
taxlaw-2865	326	21	is	be	AUX
taxlaw-2865	326	22	adjusted	adjust	VERB
taxlaw-2865	326	23	annually	annually	ADV
taxlaw-2865	326	24	to	to	PART
taxlaw-2865	326	25	reflect	reflect	VERB
taxlaw-2865	326	26	inflation	inflation	NOUN
taxlaw-2865	326	27	.	.	PUNCT
taxlaw-2865	327	1	68	68	NUM
taxlaw-2865	327	2	see	see	VERB
taxlaw-2865	327	3	supra	supra	PROPN
taxlaw-2865	327	4	note	note	PROPN
taxlaw-2865	327	5	4	4	NUM
taxlaw-2865	327	6	.	.	SYM
taxlaw-2865	327	7	69	69	NUM
taxlaw-2865	327	8	claire	claire	NOUN
taxlaw-2865	327	9	arritola	arritola	PROPN
taxlaw-2865	327	10	,	,	PUNCT
taxlaw-2865	327	11	repealing	repeal	VERB
taxlaw-2865	327	12	the	the	DET
taxlaw-2865	327	13	federal	federal	ADJ
taxlaw-2865	327	14	credit	credit	NOUN
taxlaw-2865	327	15	for	for	ADP
taxlaw-2865	327	16	state	state	NOUN
taxlaw-2865	327	17	estate	estate	NOUN
taxlaw-2865	327	18	taxes	taxis	NOUN
taxlaw-2865	327	19	was	be	AUX
taxlaw-2865	327	20	bad	bad	ADJ
taxlaw-2865	327	21	policy	policy	NOUN
taxlaw-2865	327	22	,	,	PUNCT
taxlaw-2865	327	23	state	state	NOUN
taxlaw-2865	327	24	tax	tax	NOUN
taxlaw-2865	327	25	notes	note	NOUN
taxlaw-2865	327	26	(	(	PUNCT
taxlaw-2865	327	27	2014	2014	NUM
taxlaw-2865	327	28	)	)	PUNCT
taxlaw-2865	327	29	,	,	PUNCT
taxlaw-2865	327	30	http://www.taxanalysts.org/content/repealing-federal-credit-state-estate-taxes-was-bad-policy	http://www.taxanalysts.org/content/repealing-federal-credit-state-estate-taxes-was-bad-policy	PUNCT
taxlaw-2865	328	1	[	[	X
taxlaw-2865	328	2	https://perma.cc/wv59-nyfc	https://perma.cc/wv59-nyfc	X
taxlaw-2865	328	3	]	]	PUNCT
taxlaw-2865	328	4	.	.	PUNCT
taxlaw-2865	329	1	(	(	PUNCT
taxlaw-2865	329	2	“	"	PUNCT
taxlaw-2865	329	3	some	some	DET
taxlaw-2865	329	4	states	state	NOUN
taxlaw-2865	329	5	already	already	ADV
taxlaw-2865	329	6	had	have	VERB
taxlaw-2865	329	7	wealth	wealth	NOUN
taxlaw-2865	329	8	transfer	transfer	NOUN
taxlaw-2865	329	9	taxes	taxis	NOUN
taxlaw-2865	329	10	in	in	ADP
taxlaw-2865	329	11	place	place	NOUN
taxlaw-2865	329	12	,	,	PUNCT
taxlaw-2865	329	13	but	but	CCONJ
taxlaw-2865	329	14	other	other	ADJ
taxlaw-2865	329	15	states	state	NOUN
taxlaw-2865	329	16	,	,	PUNCT
taxlaw-2865	329	17	such	such	ADJ
taxlaw-2865	329	18	as	as	ADP
taxlaw-2865	329	19	florida	florida	PROPN
taxlaw-2865	329	20	,	,	PUNCT
taxlaw-2865	329	21	did	do	VERB
taxlaw-2865	329	22	not	not	PART
taxlaw-2865	329	23	.	.	PUNCT
taxlaw-2865	330	1	states	state	NOUN
taxlaw-2865	330	2	looking	look	VERB
taxlaw-2865	330	3	to	to	PART
taxlaw-2865	330	4	attract	attract	VERB
taxlaw-2865	330	5	the	the	DET
taxlaw-2865	330	6	wealthy	wealthy	ADJ
taxlaw-2865	330	7	took	take	VERB
taxlaw-2865	330	8	steps	step	NOUN
taxlaw-2865	330	9	such	such	ADJ
taxlaw-2865	330	10	as	as	ADP
taxlaw-2865	330	11	placing	place	VERB
taxlaw-2865	330	12	prohibitions	prohibition	NOUN
taxlaw-2865	330	13	on	on	ADP
taxlaw-2865	330	14	estate	estate	NOUN
taxlaw-2865	330	15	taxes	taxis	NOUN
taxlaw-2865	330	16	in	in	ADP
taxlaw-2865	330	17	their	their	PRON
taxlaw-2865	330	18	state	state	NOUN
taxlaw-2865	330	19	constitution	constitution	NOUN
taxlaw-2865	330	20	.	.	PUNCT
taxlaw-2865	330	21	”	"	PUNCT
taxlaw-2865	330	22	)	)	PUNCT
taxlaw-2865	330	23	.	.	PUNCT
taxlaw-2865	331	1	62	62	NUM
taxlaw-2865	332	1	[	[	X
taxlaw-2865	332	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	332	3	columbia	columbia	PROPN
taxlaw-2865	332	4	journal	journal	PROPN
taxlaw-2865	332	5	of	of	ADP
taxlaw-2865	332	6	tax	tax	NOUN
taxlaw-2865	332	7	law	law	NOUN
taxlaw-2865	332	8	to	to	ADP
taxlaw-2865	332	9	the	the	DET
taxlaw-2865	332	10	effect	effect	NOUN
taxlaw-2865	332	11	that	that	SCONJ
taxlaw-2865	332	12	the	the	DET
taxlaw-2865	332	13	federal	federal	ADJ
taxlaw-2865	332	14	estate	estate	NOUN
taxlaw-2865	332	15	tax	tax	NOUN
taxlaw-2865	332	16	would	would	AUX
taxlaw-2865	332	17	,	,	PUNCT
taxlaw-2865	332	18	within	within	ADP
taxlaw-2865	332	19	limits	limit	NOUN
taxlaw-2865	332	20	,	,	PUNCT
taxlaw-2865	332	21	offer	offer	VERB
taxlaw-2865	332	22	a	a	DET
taxlaw-2865	332	23	credit	credit	NOUN
taxlaw-2865	332	24	for	for	ADP
taxlaw-2865	332	25	state	state	NOUN
taxlaw-2865	332	26	estate	estate	NOUN
taxlaw-2865	332	27	taxes	taxis	NOUN
taxlaw-2865	332	28	paid.70	paid.70	ADJ
taxlaw-2865	332	29	with	with	ADP
taxlaw-2865	332	30	no	no	DET
taxlaw-2865	332	31	additional	additional	ADJ
taxlaw-2865	332	32	financial	financial	ADJ
taxlaw-2865	332	33	cost	cost	NOUN
taxlaw-2865	332	34	to	to	ADP
taxlaw-2865	332	35	their	their	PRON
taxlaw-2865	332	36	citizens	citizen	NOUN
taxlaw-2865	332	37	,	,	PUNCT
taxlaw-2865	332	38	every	every	DET
taxlaw-2865	332	39	state	state	NOUN
taxlaw-2865	332	40	enacted	enact	VERB
taxlaw-2865	332	41	an	an	DET
taxlaw-2865	332	42	estate	estate	NOUN
taxlaw-2865	332	43	tax	tax	NOUN
taxlaw-2865	332	44	to	to	PART
taxlaw-2865	332	45	absorb	absorb	VERB
taxlaw-2865	332	46	the	the	DET
taxlaw-2865	332	47	federal	federal	ADJ
taxlaw-2865	332	48	government	government	NOUN
taxlaw-2865	332	49	’s	’s	PART
taxlaw-2865	332	50	largesse	largesse	NOUN
taxlaw-2865	332	51	.	.	PUNCT
taxlaw-2865	333	1	this	this	DET
taxlaw-2865	333	2	revenue	revenue	NOUN
taxlaw-2865	333	3	sharing	sharing	NOUN
taxlaw-2865	333	4	arrangement	arrangement	NOUN
taxlaw-2865	333	5	persisted	persist	VERB
taxlaw-2865	333	6	for	for	ADP
taxlaw-2865	333	7	over	over	ADP
taxlaw-2865	333	8	six	six	NUM
taxlaw-2865	333	9	decades	decade	NOUN
taxlaw-2865	333	10	;	;	PUNCT
taxlaw-2865	333	11	however	however	ADV
taxlaw-2865	333	12	,	,	PUNCT
taxlaw-2865	333	13	it	it	PRON
taxlaw-2865	333	14	came	come	VERB
taxlaw-2865	333	15	to	to	ADP
taxlaw-2865	333	16	a	a	DET
taxlaw-2865	333	17	quick	quick	ADJ
taxlaw-2865	333	18	end	end	NOUN
taxlaw-2865	333	19	when	when	SCONJ
taxlaw-2865	333	20	congress	congress	PROPN
taxlaw-2865	333	21	enacted	enact	VERB
taxlaw-2865	333	22	the	the	DET
taxlaw-2865	333	23	economic	economic	ADJ
taxlaw-2865	333	24	growth	growth	NOUN
taxlaw-2865	333	25	tax	tax	NOUN
taxlaw-2865	333	26	relief	relief	NOUN
taxlaw-2865	333	27	act	act	NOUN
taxlaw-2865	333	28	of	of	ADP
taxlaw-2865	333	29	2001	2001	NUM
taxlaw-2865	333	30	that	that	PRON
taxlaw-2865	333	31	repealed	repeal	VERB
taxlaw-2865	333	32	the	the	DET
taxlaw-2865	333	33	state	state	NOUN
taxlaw-2865	333	34	estate	estate	NOUN
taxlaw-2865	333	35	tax	tax	NOUN
taxlaw-2865	333	36	credit,71	credit,71	NOUN
taxlaw-2865	333	37	replacing	replace	VERB
taxlaw-2865	333	38	it	it	PRON
taxlaw-2865	333	39	instead	instead	ADV
taxlaw-2865	333	40	with	with	ADP
taxlaw-2865	333	41	a	a	DET
taxlaw-2865	333	42	deduction.72	deduction.72	NOUN
taxlaw-2865	333	43	the	the	DET
taxlaw-2865	333	44	repeal	repeal	NOUN
taxlaw-2865	333	45	of	of	ADP
taxlaw-2865	333	46	the	the	DET
taxlaw-2865	333	47	state	state	NOUN
taxlaw-2865	333	48	estate	estate	NOUN
taxlaw-2865	333	49	tax	tax	NOUN
taxlaw-2865	333	50	credit	credit	NOUN
taxlaw-2865	333	51	launched	launch	VERB
taxlaw-2865	333	52	a	a	DET
taxlaw-2865	333	53	wave	wave	NOUN
taxlaw-2865	333	54	:	:	PUNCT
taxlaw-2865	333	55	to	to	PART
taxlaw-2865	333	56	safeguard	safeguard	VERB
taxlaw-2865	333	57	against	against	ADP
taxlaw-2865	333	58	taxpayer	taxpayer	NOUN
taxlaw-2865	333	59	flight	flight	NOUN
taxlaw-2865	333	60	,	,	PUNCT
taxlaw-2865	333	61	the	the	DET
taxlaw-2865	333	62	majority	majority	NOUN
taxlaw-2865	333	63	of	of	ADP
taxlaw-2865	333	64	state	state	NOUN
taxlaw-2865	333	65	legislatures	legislature	NOUN
taxlaw-2865	333	66	repealed	repeal	VERB
taxlaw-2865	333	67	their	their	PRON
taxlaw-2865	333	68	estate	estate	NOUN
taxlaw-2865	333	69	taxes.73	taxes.73	NOUN
taxlaw-2865	333	70	some	some	DET
taxlaw-2865	333	71	states	state	NOUN
taxlaw-2865	333	72	still	still	ADV
taxlaw-2865	333	73	impose	impose	VERB
taxlaw-2865	333	74	an	an	DET
taxlaw-2865	333	75	estate	estate	NOUN
taxlaw-2865	333	76	tax	tax	NOUN
taxlaw-2865	333	77	,	,	PUNCT
taxlaw-2865	333	78	but	but	CCONJ
taxlaw-2865	333	79	their	their	PRON
taxlaw-2865	333	80	numbers	number	NOUN
taxlaw-2865	333	81	continue	continue	VERB
taxlaw-2865	333	82	to	to	PART
taxlaw-2865	333	83	dwindle	dwindle	VERB
taxlaw-2865	333	84	.	.	PUNCT
taxlaw-2865	334	1	indeed	indeed	ADV
taxlaw-2865	334	2	,	,	PUNCT
taxlaw-2865	334	3	in	in	ADP
taxlaw-2865	334	4	2017	2017	NUM
taxlaw-2865	334	5	only	only	ADV
taxlaw-2865	334	6	17	17	NUM
taxlaw-2865	334	7	states	state	NOUN
taxlaw-2865	334	8	remain	remain	VERB
taxlaw-2865	334	9	that	that	SCONJ
taxlaw-2865	334	10	still	still	ADV
taxlaw-2865	334	11	impose	impose	VERB
taxlaw-2865	334	12	an	an	DET
taxlaw-2865	334	13	estate	estate	NOUN
taxlaw-2865	334	14	and/or	and/or	CCONJ
taxlaw-2865	334	15	inheritance	inheritance	NOUN
taxlaw-2865	334	16	tax.74	tax.74	NOUN
taxlaw-2865	334	17	the	the	DET
taxlaw-2865	334	18	implications	implication	NOUN
taxlaw-2865	334	19	associated	associate	VERB
taxlaw-2865	334	20	with	with	ADP
taxlaw-2865	334	21	the	the	DET
taxlaw-2865	334	22	federal	federal	ADJ
taxlaw-2865	334	23	and	and	CCONJ
taxlaw-2865	334	24	state	state	NOUN
taxlaw-2865	334	25	trends	trend	NOUN
taxlaw-2865	334	26	are	be	AUX
taxlaw-2865	334	27	dire	dire	ADJ
taxlaw-2865	334	28	for	for	ADP
taxlaw-2865	334	29	the	the	DET
taxlaw-2865	334	30	transfer	transfer	NOUN
taxlaw-2865	334	31	tax	tax	NOUN
taxlaw-2865	334	32	system	system	NOUN
taxlaw-2865	334	33	.	.	PUNCT
taxlaw-2865	335	1	the	the	DET
taxlaw-2865	335	2	federal	federal	ADJ
taxlaw-2865	335	3	transfer	transfer	NOUN
taxlaw-2865	335	4	tax	tax	NOUN
taxlaw-2865	335	5	system	system	NOUN
taxlaw-2865	335	6	now	now	ADV
taxlaw-2865	335	7	exempts	exempt	VERB
taxlaw-2865	335	8	$	$	SYM
taxlaw-2865	335	9	11,180,000	11,180,000	NUM
taxlaw-2865	335	10	from	from	ADP
taxlaw-2865	335	11	transfer	transfer	NOUN
taxlaw-2865	335	12	tax	tax	NOUN
taxlaw-2865	335	13	.	.	PUNCT
taxlaw-2865	336	1	(	(	PUNCT
taxlaw-2865	336	2	married	married	ADJ
taxlaw-2865	336	3	couples	couple	NOUN
taxlaw-2865	336	4	can	can	AUX
taxlaw-2865	336	5	transfer	transfer	VERB
taxlaw-2865	336	6	twice	twice	DET
taxlaw-2865	336	7	this	this	DET
taxlaw-2865	336	8	amount	amount	NOUN
taxlaw-2865	336	9	or	or	CCONJ
taxlaw-2865	336	10	$	$	SYM
taxlaw-2865	336	11	22,360,000	22,360,000	NUM
taxlaw-2865	336	12	.	.	PUNCT
taxlaw-2865	336	13	)	)	PUNCT
taxlaw-2865	337	1	this	this	DET
taxlaw-2865	337	2	dollar	dollar	NOUN
taxlaw-2865	337	3	amount	amount	NOUN
taxlaw-2865	337	4	is	be	AUX
taxlaw-2865	337	5	adjusted	adjust	VERB
taxlaw-2865	337	6	annually	annually	ADV
taxlaw-2865	337	7	for	for	ADP
taxlaw-2865	337	8	inflation.75	inflation.75	ADJ
taxlaw-2865	337	9	according	accord	VERB
taxlaw-2865	337	10	to	to	ADP
taxlaw-2865	337	11	the	the	DET
taxlaw-2865	337	12	i.r.s	i.r.	NOUN
taxlaw-2865	337	13	.	.	PUNCT
taxlaw-2865	338	1	statistics	statistic	NOUN
taxlaw-2865	338	2	of	of	ADP
taxlaw-2865	338	3	income	income	NOUN
taxlaw-2865	338	4	,	,	PUNCT
taxlaw-2865	338	5	the	the	DET
taxlaw-2865	338	6	number	number	NOUN
taxlaw-2865	338	7	of	of	ADP
taxlaw-2865	338	8	taxable	taxable	ADJ
taxlaw-2865	338	9	estates	estate	NOUN
taxlaw-2865	338	10	that	that	PRON
taxlaw-2865	338	11	equaled	equal	VERB
taxlaw-2865	338	12	or	or	CCONJ
taxlaw-2865	338	13	exceeded	exceed	VERB
taxlaw-2865	338	14	$	$	SYM
taxlaw-2865	338	15	10	10	NUM
taxlaw-2865	338	16	million	million	NUM
taxlaw-2865	338	17	in	in	ADP
taxlaw-2865	338	18	2016	2016	NUM
taxlaw-2865	338	19	totaled	total	VERB
taxlaw-2865	338	20	2,204.76	2,204.76	NUM
taxlaw-2865	338	21	given	give	VERB
taxlaw-2865	338	22	the	the	DET
taxlaw-2865	338	23	fact	fact	NOUN
taxlaw-2865	338	24	that	that	SCONJ
taxlaw-2865	338	25	the	the	DET
taxlaw-2865	338	26	u.s	u.s	PROPN
taxlaw-2865	338	27	.	.	PROPN
taxlaw-2865	338	28	census	census	PROPN
taxlaw-2865	338	29	bureau	bureau	PROPN
taxlaw-2865	338	30	reports	report	VERB
taxlaw-2865	338	31	that	that	SCONJ
taxlaw-2865	338	32	2,744,248	2,744,248	NUM
taxlaw-2865	338	33	u.s	u.s	PROPN
taxlaw-2865	338	34	.	.	PROPN
taxlaw-2865	338	35	residents	resident	NOUN
taxlaw-2865	338	36	died	die	VERB
taxlaw-2865	338	37	in	in	ADP
taxlaw-2865	338	38	2016,77	2016,77	NUM
taxlaw-2865	338	39	less	less	ADJ
taxlaw-2865	338	40	than	than	ADP
taxlaw-2865	338	41	a	a	DET
taxlaw-2865	338	42	paltry	paltry	NOUN
taxlaw-2865	338	43	.01	.01	NUM
taxlaw-2865	338	44	%	%	NOUN
taxlaw-2865	338	45	of	of	ADP
taxlaw-2865	338	46	the	the	DET
taxlaw-2865	338	47	entire	entire	ADJ
taxlaw-2865	338	48	u.s	u.s	PROPN
taxlaw-2865	338	49	.	.	PROPN
taxlaw-2865	338	50	population	population	NOUN
taxlaw-2865	338	51	would	would	AUX
taxlaw-2865	338	52	have	have	VERB
taxlaw-2865	338	53	any	any	DET
taxlaw-2865	338	54	federal	federal	ADJ
taxlaw-2865	338	55	transfer	transfer	NOUN
taxlaw-2865	338	56	tax	tax	NOUN
taxlaw-2865	338	57	exposure	exposure	NOUN
taxlaw-2865	338	58	.	.	PUNCT
taxlaw-2865	339	1	at	at	ADP
taxlaw-2865	339	2	the	the	DET
taxlaw-2865	339	3	state	state	NOUN
taxlaw-2865	339	4	level	level	NOUN
taxlaw-2865	339	5	,	,	PUNCT
taxlaw-2865	339	6	if	if	SCONJ
taxlaw-2865	339	7	the	the	DET
taxlaw-2865	339	8	current	current	ADJ
taxlaw-2865	339	9	transfer	transfer	NOUN
taxlaw-2865	339	10	-	-	PUNCT
taxlaw-2865	339	11	tax	tax	NOUN
taxlaw-2865	339	12	repeal	repeal	NOUN
taxlaw-2865	339	13	trend	trend	NOUN
taxlaw-2865	339	14	continues,78	continues,78	NOUN
taxlaw-2865	339	15	there	there	PRON
taxlaw-2865	339	16	is	be	VERB
taxlaw-2865	339	17	every	every	DET
taxlaw-2865	339	18	reason	reason	NOUN
taxlaw-2865	339	19	to	to	PART
taxlaw-2865	339	20	believe	believe	VERB
taxlaw-2865	339	21	that	that	SCONJ
taxlaw-2865	339	22	state	state	NOUN
taxlaw-2865	339	23	estate	estate	NOUN
taxlaw-2865	339	24	tax	tax	NOUN
taxlaw-2865	339	25	imposition	imposition	NOUN
taxlaw-2865	339	26	will	will	AUX
taxlaw-2865	339	27	soon	soon	ADV
taxlaw-2865	339	28	become	become	VERB
taxlaw-2865	339	29	a	a	DET
taxlaw-2865	339	30	relic	relic	NOUN
taxlaw-2865	339	31	of	of	ADP
taxlaw-2865	339	32	the	the	DET
taxlaw-2865	339	33	past.79	past.79	PROPN
taxlaw-2865	339	34	b.	b.	NOUN
taxlaw-2865	339	35	tax	tax	NOUN
taxlaw-2865	339	36	burden	burden	NOUN
taxlaw-2865	339	37	levied	levy	VERB
taxlaw-2865	339	38	on	on	ADP
taxlaw-2865	339	39	capital	capital	NOUN
taxlaw-2865	339	40	income	income	NOUN
taxlaw-2865	339	41	while	while	SCONJ
taxlaw-2865	339	42	the	the	DET
taxlaw-2865	339	43	federal	federal	ADJ
taxlaw-2865	339	44	and	and	CCONJ
taxlaw-2865	339	45	state	state	NOUN
taxlaw-2865	339	46	estate	estate	NOUN
taxlaw-2865	339	47	tax	tax	NOUN
taxlaw-2865	339	48	regimes	regime	NOUN
taxlaw-2865	339	49	have	have	AUX
taxlaw-2865	339	50	been	be	AUX
taxlaw-2865	339	51	largely	largely	ADV
taxlaw-2865	339	52	phased	phase	VERB
taxlaw-2865	339	53	out	out	ADP
taxlaw-2865	339	54	or	or	CCONJ
taxlaw-2865	339	55	,	,	PUNCT
taxlaw-2865	339	56	in	in	ADP
taxlaw-2865	339	57	many	many	ADJ
taxlaw-2865	339	58	cases	case	NOUN
taxlaw-2865	339	59	,	,	PUNCT
taxlaw-2865	339	60	eliminated	eliminate	VERB
taxlaw-2865	339	61	,	,	PUNCT
taxlaw-2865	339	62	the	the	DET
taxlaw-2865	339	63	tax	tax	NOUN
taxlaw-2865	339	64	on	on	ADP
taxlaw-2865	339	65	capital	capital	NOUN
taxlaw-2865	339	66	income	income	NOUN
taxlaw-2865	339	67	remains	remain	VERB
taxlaw-2865	339	68	intact	intact	ADJ
taxlaw-2865	339	69	.	.	PUNCT
taxlaw-2865	340	1	at	at	ADP
taxlaw-2865	340	2	the	the	DET
taxlaw-2865	340	3	risk	risk	NOUN
taxlaw-2865	340	4	of	of	ADP
taxlaw-2865	340	5	oversimplification	oversimplification	NOUN
taxlaw-2865	340	6	,	,	PUNCT
taxlaw-2865	340	7	earned	earn	VERB
taxlaw-2865	340	8	income	income	NOUN
taxlaw-2865	340	9	generally	generally	ADV
taxlaw-2865	340	10	falls	fall	VERB
taxlaw-2865	340	11	into	into	ADP
taxlaw-2865	340	12	one	one	NUM
taxlaw-2865	340	13	of	of	ADP
taxlaw-2865	340	14	the	the	DET
taxlaw-2865	340	15	following	follow	VERB
taxlaw-2865	340	16	three	three	NUM
taxlaw-2865	340	17	baskets	basket	NOUN
taxlaw-2865	340	18	:	:	PUNCT
taxlaw-2865	340	19	(	(	PUNCT
taxlaw-2865	340	20	i	i	NOUN
taxlaw-2865	340	21	)	)	PUNCT
taxlaw-2865	340	22	labor	labor	NOUN
taxlaw-2865	340	23	and	and	CCONJ
taxlaw-2865	340	24	service	service	NOUN
taxlaw-2865	340	25	income	income	NOUN
taxlaw-2865	340	26	;	;	PUNCT
taxlaw-2865	340	27	(	(	PUNCT
taxlaw-2865	340	28	ii	ii	NOUN
taxlaw-2865	340	29	)	)	PUNCT
taxlaw-2865	340	30	business	business	NOUN
taxlaw-2865	340	31	profits	profit	NOUN
taxlaw-2865	340	32	;	;	PUNCT
taxlaw-2865	340	33	and	and	CCONJ
taxlaw-2865	340	34	(	(	PUNCT
taxlaw-2865	340	35	iii	iii	X
taxlaw-2865	340	36	)	)	PUNCT
taxlaw-2865	340	37	capital	capital	NOUN
taxlaw-2865	340	38	gains	gain	NOUN
taxlaw-2865	340	39	.	.	PUNCT
taxlaw-2865	341	1	the	the	DET
taxlaw-2865	341	2	first	first	ADJ
taxlaw-2865	341	3	income	income	NOUN
taxlaw-2865	341	4	basket	basket	NOUN
taxlaw-2865	341	5	–	–	PUNCT
taxlaw-2865	341	6	labor	labor	NOUN
taxlaw-2865	341	7	and	and	CCONJ
taxlaw-2865	341	8	service	service	NOUN
taxlaw-2865	341	9	income	income	NOUN
taxlaw-2865	341	10	–	–	PUNCT
taxlaw-2865	341	11	generally	generally	ADV
taxlaw-2865	341	12	bears	bear	VERB
taxlaw-2865	341	13	the	the	DET
taxlaw-2865	341	14	greatest	great	ADJ
taxlaw-2865	341	15	financial	financial	ADJ
taxlaw-2865	341	16	burden	burden	NOUN
taxlaw-2865	341	17	,	,	PUNCT
taxlaw-2865	341	18	subject	subject	ADJ
taxlaw-2865	341	19	to	to	ADP
taxlaw-2865	341	20	both	both	DET
taxlaw-2865	341	21	income	income	NOUN
taxlaw-2865	341	22	and	and	CCONJ
taxlaw-2865	341	23	payroll	payroll	NOUN
taxlaw-2865	341	24	taxes.80	taxes.80	NOUN
taxlaw-2865	341	25	next	next	ADV
taxlaw-2865	341	26	,	,	PUNCT
taxlaw-2865	341	27	the	the	DET
taxlaw-2865	341	28	second	second	ADJ
taxlaw-2865	341	29	basket	basket	NOUN
taxlaw-2865	341	30	–	–	PUNCT
taxlaw-2865	341	31	business	business	NOUN
taxlaw-2865	341	32	profits	profit	NOUN
taxlaw-2865	341	33	–	–	PUNCT
taxlaw-2865	341	34	generally	generally	ADV
taxlaw-2865	341	35	bears	bear	VERB
taxlaw-2865	341	36	a	a	DET
taxlaw-2865	341	37	moderate	moderate	ADJ
taxlaw-2865	341	38	financial	financial	ADJ
taxlaw-2865	341	39	burden	burden	NOUN
taxlaw-2865	341	40	,	,	PUNCT
taxlaw-2865	341	41	subject	subject	ADJ
taxlaw-2865	341	42	to	to	ADP
taxlaw-2865	341	43	the	the	DET
taxlaw-2865	341	44	income	income	NOUN
taxlaw-2865	342	1	tax.81	tax.81	INTJ
taxlaw-2865	342	2	finally	finally	ADV
taxlaw-2865	342	3	,	,	PUNCT
taxlaw-2865	342	4	the	the	DET
taxlaw-2865	342	5	third	third	ADJ
taxlaw-2865	342	6	basket	basket	NOUN
taxlaw-2865	342	7	–	–	PUNCT
taxlaw-2865	342	8	capital	capital	NOUN
taxlaw-2865	342	9	gains	gain	NOUN
taxlaw-2865	342	10	–	–	PUNCT
taxlaw-2865	342	11	generally	generally	ADV
taxlaw-2865	342	12	bears	bear	VERB
taxlaw-2865	342	13	a	a	DET
taxlaw-2865	342	14	relatively	relatively	ADV
taxlaw-2865	342	15	light	light	ADJ
taxlaw-2865	342	16	financial	financial	ADJ
taxlaw-2865	342	17	70	70	NUM
taxlaw-2865	342	18	see	see	VERB
taxlaw-2865	342	19	revenue	revenue	NOUN
taxlaw-2865	342	20	act	act	NOUN
taxlaw-2865	342	21	of	of	ADP
taxlaw-2865	342	22	1926	1926	NUM
taxlaw-2865	342	23	,	,	PUNCT
taxlaw-2865	342	24	pub	pub	NOUN
taxlaw-2865	342	25	.	.	PUNCT
taxlaw-2865	343	1	l.	l.	PROPN
taxlaw-2865	343	2	no	no	INTJ
taxlaw-2865	343	3	.	.	PROPN
taxlaw-2865	344	1	69	69	NUM
taxlaw-2865	344	2	-	-	SYM
taxlaw-2865	344	3	20	20	NUM
taxlaw-2865	344	4	,	,	PUNCT
taxlaw-2865	344	5	§	§	PROPN
taxlaw-2865	344	6	301(b	301(b	PROPN
taxlaw-2865	344	7	)	)	PUNCT
taxlaw-2865	345	1	,	,	PUNCT
taxlaw-2865	345	2	44	44	NUM
taxlaw-2865	345	3	stat	stat	NOUN
taxlaw-2865	345	4	.	.	PUNCT
taxlaw-2865	346	1	9	9	NUM
taxlaw-2865	346	2	,	,	PUNCT
taxlaw-2865	346	3	70	70	NUM
taxlaw-2865	346	4	.	.	X
taxlaw-2865	347	1	71	71	NUM
taxlaw-2865	347	2	economic	economic	ADJ
taxlaw-2865	347	3	growth	growth	NOUN
taxlaw-2865	347	4	and	and	CCONJ
taxlaw-2865	347	5	tax	tax	NOUN
taxlaw-2865	347	6	relief	relief	NOUN
taxlaw-2865	347	7	reconciliation	reconciliation	NOUN
taxlaw-2865	347	8	act	act	NOUN
taxlaw-2865	347	9	of	of	ADP
taxlaw-2865	347	10	2001	2001	NUM
taxlaw-2865	347	11	,	,	PUNCT
taxlaw-2865	347	12	pub	pub	NOUN
taxlaw-2865	347	13	.	.	PUNCT
taxlaw-2865	348	1	l.	l.	PROPN
taxlaw-2865	348	2	no	no	INTJ
taxlaw-2865	348	3	.	.	PUNCT
taxlaw-2865	349	1	107	107	NUM
taxlaw-2865	349	2	-	-	SYM
taxlaw-2865	349	3	16	16	NUM
taxlaw-2865	349	4	,	,	PUNCT
taxlaw-2865	349	5	115	115	NUM
taxlaw-2865	349	6	stat	stat	NOUN
taxlaw-2865	349	7	.	.	PUNCT
taxlaw-2865	350	1	38	38	NUM
taxlaw-2865	350	2	(	(	PUNCT
taxlaw-2865	350	3	2001	2001	NUM
taxlaw-2865	350	4	)	)	PUNCT
taxlaw-2865	350	5	.	.	PUNCT
taxlaw-2865	351	1	72	72	NUM
taxlaw-2865	351	2	i.r.c	i.r.c	NOUN
taxlaw-2865	351	3	.	.	PUNCT
taxlaw-2865	352	1	§	§	PROPN
taxlaw-2865	352	2	2058(a	2058(a	PROPN
taxlaw-2865	352	3	)	)	PUNCT
taxlaw-2865	352	4	.	.	PUNCT
taxlaw-2865	353	1	73	73	NUM
taxlaw-2865	353	2	see	see	VERB
taxlaw-2865	353	3	supra	supra	PROPN
taxlaw-2865	353	4	note	note	PROPN
taxlaw-2865	353	5	7	7	NUM
taxlaw-2865	353	6	.	.	X
taxlaw-2865	353	7	74	74	NUM
taxlaw-2865	353	8	ebeling	ebeling	ADJ
taxlaw-2865	353	9	,	,	PUNCT
taxlaw-2865	353	10	supra	supra	PROPN
taxlaw-2865	353	11	note	note	NOUN
taxlaw-2865	353	12	7	7	NUM
taxlaw-2865	353	13	.	.	SYM
taxlaw-2865	353	14	75	75	NUM
taxlaw-2865	353	15	i.r.c	i.r.c	NOUN
taxlaw-2865	353	16	.	.	PUNCT
taxlaw-2865	354	1	§	§	PROPN
taxlaw-2865	354	2	2010(c)(3)(b	2010(c)(3)(b	NUM
taxlaw-2865	354	3	)	)	PUNCT
taxlaw-2865	354	4	.	.	PUNCT
taxlaw-2865	355	1	76	76	NUM
taxlaw-2865	355	2	see	see	VERB
taxlaw-2865	355	3	soi	soi	ADJ
taxlaw-2865	355	4	tax	tax	NOUN
taxlaw-2865	355	5	stats	stat	NOUN
taxlaw-2865	355	6	–	–	PUNCT
taxlaw-2865	355	7	estate	estate	NOUN
taxlaw-2865	355	8	tax	tax	NOUN
taxlaw-2865	355	9	statistics	statistic	NOUN
taxlaw-2865	355	10	filing	filing	NOUN
taxlaw-2865	355	11	year	year	NOUN
taxlaw-2865	355	12	table	table	NOUN
taxlaw-2865	355	13	1	1	NUM
taxlaw-2865	355	14	(	(	PUNCT
taxlaw-2865	355	15	2016	2016	NUM
taxlaw-2865	355	16	)	)	PUNCT
taxlaw-2865	355	17	,	,	PUNCT
taxlaw-2865	355	18	https://www.irs.gov/statistics/soitax-stats-estate-tax-statistics-filing-year-table-1	https://www.irs.gov/statistics/soitax-stats-estate-tax-statistics-filing-year-table-1	PROPN
taxlaw-2865	356	1	[	[	X
taxlaw-2865	356	2	https://perma.cc/3pth-n736	https://perma.cc/3pth-n736	X
taxlaw-2865	356	3	]	]	X
taxlaw-2865	356	4	.	.	PUNCT
taxlaw-2865	357	1	77	77	NUM
taxlaw-2865	357	2	kenneth	kenneth	PROPN
taxlaw-2865	357	3	d.	d.	PROPN
taxlaw-2865	357	4	kochanek	kochanek	PROPN
taxlaw-2865	357	5	,	,	PUNCT
taxlaw-2865	357	6	sherry	sherry	PROPN
taxlaw-2865	357	7	l.	l.	PROPN
taxlaw-2865	357	8	murphy	murphy	PROPN
taxlaw-2865	357	9	,	,	PUNCT
taxlaw-2865	357	10	jiaquan	jiaquan	PROPN
taxlaw-2865	357	11	xu	xu	PROPN
taxlaw-2865	357	12	&	&	CCONJ
taxlaw-2865	357	13	elizabeth	elizabeth	PROPN
taxlaw-2865	357	14	arias	arias	PROPN
taxlaw-2865	357	15	,	,	PUNCT
taxlaw-2865	357	16	mortality	mortality	NOUN
taxlaw-2865	357	17	in	in	ADP
taxlaw-2865	357	18	the	the	DET
taxlaw-2865	357	19	united	united	PROPN
taxlaw-2865	357	20	states	states	PROPN
taxlaw-2865	357	21	in	in	ADP
taxlaw-2865	357	22	2016	2016	NUM
taxlaw-2865	357	23	(	(	PUNCT
taxlaw-2865	357	24	2017	2017	NUM
taxlaw-2865	357	25	)	)	PUNCT
taxlaw-2865	357	26	,	,	PUNCT
taxlaw-2865	357	27	https://www.cdc.gov/nchs/data/databriefs/db293.pdf	https://www.cdc.gov/nchs/data/databriefs/db293.pdf	X
taxlaw-2865	357	28	[	[	X
taxlaw-2865	357	29	https://perma.cc/9pt9-48gz	https://perma.cc/9pt9-48gz	X
taxlaw-2865	357	30	]	]	X
taxlaw-2865	357	31	.	.	PUNCT
taxlaw-2865	357	32	78	78	NUM
taxlaw-2865	357	33	see	see	VERB
taxlaw-2865	357	34	supra	supra	PROPN
taxlaw-2865	357	35	note	note	PROPN
taxlaw-2865	357	36	7	7	NUM
taxlaw-2865	357	37	.	.	NOUN
taxlaw-2865	357	38	79	79	NUM
taxlaw-2865	358	1	no	no	DET
taxlaw-2865	358	2	state	state	NOUN
taxlaw-2865	358	3	except	except	SCONJ
taxlaw-2865	358	4	connecticut	connecticut	PROPN
taxlaw-2865	358	5	imposes	impose	VERB
taxlaw-2865	358	6	a	a	DET
taxlaw-2865	358	7	gift	gift	NOUN
taxlaw-2865	358	8	tax	tax	NOUN
taxlaw-2865	358	9	(	(	PUNCT
taxlaw-2865	358	10	conn	conn	PROPN
taxlaw-2865	358	11	.	.	PROPN
taxlaw-2865	358	12	chapter	chapter	PROPN
taxlaw-2865	358	13	228c	228c	PROPN
taxlaw-2865	358	14	§	§	PROPN
taxlaw-2865	358	15	12	12	NUM
taxlaw-2865	358	16	-	-	SYM
taxlaw-2865	358	17	640	640	NUM
taxlaw-2865	358	18	)	)	PUNCT
taxlaw-2865	358	19	.	.	PUNCT
taxlaw-2865	359	1	that	that	PRON
taxlaw-2865	359	2	being	be	AUX
taxlaw-2865	359	3	the	the	DET
taxlaw-2865	359	4	case	case	NOUN
taxlaw-2865	359	5	,	,	PUNCT
taxlaw-2865	359	6	in	in	ADP
taxlaw-2865	359	7	those	those	DET
taxlaw-2865	359	8	states	state	NOUN
taxlaw-2865	359	9	that	that	PRON
taxlaw-2865	359	10	still	still	ADV
taxlaw-2865	359	11	impose	impose	VERB
taxlaw-2865	359	12	estate	estate	NOUN
taxlaw-2865	359	13	taxes	taxis	NOUN
taxlaw-2865	359	14	,	,	PUNCT
taxlaw-2865	359	15	it	it	PRON
taxlaw-2865	359	16	is	be	AUX
taxlaw-2865	359	17	possible	possible	ADJ
taxlaw-2865	359	18	for	for	SCONJ
taxlaw-2865	359	19	taxpayers	taxpayer	NOUN
taxlaw-2865	359	20	to	to	PART
taxlaw-2865	359	21	reduce	reduce	VERB
taxlaw-2865	359	22	their	their	PRON
taxlaw-2865	359	23	transfer	transfer	NOUN
taxlaw-2865	359	24	tax	tax	NOUN
taxlaw-2865	359	25	obligations	obligation	NOUN
taxlaw-2865	359	26	.	.	PUNCT
taxlaw-2865	360	1	80	80	NUM
taxlaw-2865	360	2	linda	linda	PROPN
taxlaw-2865	360	3	sugin	sugin	PROPN
taxlaw-2865	360	4	,	,	PUNCT
taxlaw-2865	360	5	payroll	payroll	NOUN
taxlaw-2865	360	6	taxes	taxis	NOUN
taxlaw-2865	360	7	,	,	PUNCT
taxlaw-2865	360	8	mythology	mythology	NOUN
taxlaw-2865	360	9	,	,	PUNCT
taxlaw-2865	360	10	and	and	CCONJ
taxlaw-2865	360	11	fairness	fairness	NOUN
taxlaw-2865	360	12	,	,	PUNCT
taxlaw-2865	360	13	51	51	NUM
taxlaw-2865	360	14	harv	harv	NOUN
taxlaw-2865	360	15	.	.	PUNCT
taxlaw-2865	361	1	j.	j.	PROPN
taxlaw-2865	361	2	on	on	ADP
taxlaw-2865	361	3	legis	legis	PROPN
taxlaw-2865	361	4	.	.	PUNCT
taxlaw-2865	362	1	113	113	NUM
taxlaw-2865	362	2	,	,	PUNCT
taxlaw-2865	362	3	115	115	NUM
taxlaw-2865	362	4	-	-	SYM
taxlaw-2865	362	5	16	16	NUM
taxlaw-2865	362	6	(	(	PUNCT
taxlaw-2865	362	7	2014	2014	NUM
taxlaw-2865	362	8	)	)	PUNCT
taxlaw-2865	362	9	.	.	PUNCT
taxlaw-2865	363	1	81	81	NUM
taxlaw-2865	363	2	i.r.c	i.r.c	NOUN
taxlaw-2865	363	3	.	.	PUNCT
taxlaw-2865	364	1	§	§	PROPN
taxlaw-2865	364	2	61(a	61(a	NUM
taxlaw-2865	364	3	)	)	PUNCT
taxlaw-2865	364	4	.	.	PUNCT
taxlaw-2865	365	1	note	note	VERB
taxlaw-2865	365	2	that	that	SCONJ
taxlaw-2865	365	3	several	several	ADJ
taxlaw-2865	365	4	features	feature	NOUN
taxlaw-2865	365	5	of	of	ADP
taxlaw-2865	365	6	the	the	DET
taxlaw-2865	365	7	tax	tax	NOUN
taxlaw-2865	365	8	cuts	cut	NOUN
taxlaw-2865	365	9	and	and	CCONJ
taxlaw-2865	365	10	jobs	job	NOUN
taxlaw-2865	365	11	act	act	NOUN
taxlaw-2865	365	12	of	of	ADP
taxlaw-2865	365	13	2017	2017	NUM
taxlaw-2865	365	14	will	will	AUX
taxlaw-2865	365	15	further	far	ADV
taxlaw-2865	365	16	lighten	lighten	VERB
taxlaw-2865	365	17	this	this	DET
taxlaw-2865	365	18	load	load	NOUN
taxlaw-2865	365	19	by	by	ADP
taxlaw-2865	365	20	reducing	reduce	VERB
taxlaw-2865	365	21	the	the	DET
taxlaw-2865	365	22	corporate	corporate	ADJ
taxlaw-2865	365	23	income	income	NOUN
taxlaw-2865	365	24	tax	tax	NOUN
taxlaw-2865	365	25	rate	rate	NOUN
taxlaw-2865	365	26	(	(	PUNCT
taxlaw-2865	365	27	i.r.c	i.r.c	NOUN
taxlaw-2865	365	28	.	.	PUNCT
taxlaw-2865	366	1	§	§	PROPN
taxlaw-2865	366	2	11	11	NUM
taxlaw-2865	366	3	)	)	PUNCT
taxlaw-2865	366	4	and	and	CCONJ
taxlaw-2865	366	5	allowing	allow	VERB
taxlaw-2865	366	6	a	a	DET
taxlaw-2865	366	7	generous	generous	ADJ
taxlaw-2865	366	8	business	business	NOUN
taxlaw-2865	366	9	income	income	NOUN
taxlaw-2865	366	10	deduction	deduction	NOUN
taxlaw-2865	366	11	for	for	ADP
taxlaw-2865	366	12	noncorporate	noncorporate	ADJ
taxlaw-2865	366	13	businesses	business	NOUN
taxlaw-2865	366	14	(	(	PUNCT
taxlaw-2865	366	15	i.r.c	i.r.c	NOUN
taxlaw-2865	366	16	.	.	PUNCT
taxlaw-2865	367	1	§	§	PROPN
taxlaw-2865	367	2	199a	199a	PROPN
taxlaw-2865	367	3	)	)	PUNCT
taxlaw-2865	367	4	.	.	PUNCT
taxlaw-2865	368	1	2018	2018	NUM
taxlaw-2865	368	2	]	]	PUNCT
taxlaw-2865	368	3	63	63	NUM
taxlaw-2865	368	4	determining	determine	VERB
taxlaw-2865	368	5	an	an	DET
taxlaw-2865	368	6	asset	asset	NOUN
taxlaw-2865	368	7	’s	’s	PART
taxlaw-2865	368	8	tax	tax	NOUN
taxlaw-2865	368	9	basis	basis	NOUN
taxlaw-2865	368	10	in	in	ADP
taxlaw-2865	368	11	the	the	DET
taxlaw-2865	368	12	absence	absence	NOUN
taxlaw-2865	368	13	of	of	ADP
taxlaw-2865	368	14	a	a	DET
taxlaw-2865	368	15	meaningful	meaningful	ADJ
taxlaw-2865	368	16	transfer	transfer	NOUN
taxlaw-2865	368	17	tax	tax	NOUN
taxlaw-2865	368	18	regime	regime	NOUN
taxlaw-2865	368	19	burden	burden	NOUN
taxlaw-2865	368	20	,	,	PUNCT
taxlaw-2865	368	21	subject	subject	ADJ
taxlaw-2865	368	22	to	to	ADP
taxlaw-2865	368	23	preferential	preferential	ADJ
taxlaw-2865	368	24	tax	tax	NOUN
taxlaw-2865	368	25	rates,82	rates,82	NOUN
taxlaw-2865	368	26	deferral	deferral	ADJ
taxlaw-2865	368	27	opportunities,83	opportunities,83	NOUN
taxlaw-2865	368	28	and	and	CCONJ
taxlaw-2865	368	29	exemptions.84	exemptions.84	NOUN
taxlaw-2865	368	30	many	many	ADJ
taxlaw-2865	368	31	taxpayers	taxpayer	NOUN
taxlaw-2865	368	32	nonetheless	nonetheless	ADV
taxlaw-2865	368	33	contend	contend	VERB
taxlaw-2865	368	34	that	that	SCONJ
taxlaw-2865	368	35	the	the	DET
taxlaw-2865	368	36	putative	putative	ADJ
taxlaw-2865	368	37	“	"	PUNCT
taxlaw-2865	368	38	light	light	ADJ
taxlaw-2865	368	39	”	"	PUNCT
taxlaw-2865	368	40	tax	tax	NOUN
taxlaw-2865	368	41	burden	burden	NOUN
taxlaw-2865	368	42	capital	capital	NOUN
taxlaw-2865	368	43	gains	gain	NOUN
taxlaw-2865	368	44	endure	endure	NOUN
taxlaw-2865	368	45	is	be	AUX
taxlaw-2865	368	46	still	still	ADV
taxlaw-2865	368	47	too	too	ADV
taxlaw-2865	368	48	heavy	heavy	ADJ
taxlaw-2865	368	49	.	.	PUNCT
taxlaw-2865	369	1	they	they	PRON
taxlaw-2865	369	2	believe	believe	VERB
taxlaw-2865	369	3	that	that	SCONJ
taxlaw-2865	369	4	congress	congress	PROPN
taxlaw-2865	369	5	should	should	AUX
taxlaw-2865	369	6	not	not	PART
taxlaw-2865	369	7	tax	tax	VERB
taxlaw-2865	369	8	capital	capital	NOUN
taxlaw-2865	369	9	gains	gain	NOUN
taxlaw-2865	369	10	at	at	ADV
taxlaw-2865	369	11	all	all	PRON
taxlaw-2865	369	12	or	or	CCONJ
taxlaw-2865	369	13	,	,	PUNCT
taxlaw-2865	369	14	alternatively	alternatively	ADV
taxlaw-2865	369	15	,	,	PUNCT
taxlaw-2865	369	16	tax	tax	NOUN
taxlaw-2865	369	17	such	such	ADJ
taxlaw-2865	369	18	gains	gain	NOUN
taxlaw-2865	369	19	with	with	ADP
taxlaw-2865	369	20	even	even	ADV
taxlaw-2865	369	21	more	more	ADJ
taxlaw-2865	369	22	restraint	restraint	NOUN
taxlaw-2865	369	23	.	.	PUNCT
taxlaw-2865	370	1	advocates	advocate	NOUN
taxlaw-2865	370	2	for	for	ADP
taxlaw-2865	370	3	this	this	DET
taxlaw-2865	370	4	position	position	NOUN
taxlaw-2865	370	5	point	point	NOUN
taxlaw-2865	370	6	out	out	ADP
taxlaw-2865	370	7	that	that	SCONJ
taxlaw-2865	370	8	capital	capital	NOUN
taxlaw-2865	370	9	gains	gain	NOUN
taxlaw-2865	370	10	often	often	ADV
taxlaw-2865	370	11	constitute	constitute	VERB
taxlaw-2865	370	12	nominal	nominal	ADJ
taxlaw-2865	370	13	rather	rather	ADV
taxlaw-2865	370	14	than	than	ADP
taxlaw-2865	370	15	economic	economic	ADJ
taxlaw-2865	370	16	gains	gain	NOUN
taxlaw-2865	370	17	and	and	CCONJ
taxlaw-2865	370	18	,	,	PUNCT
taxlaw-2865	370	19	as	as	ADP
taxlaw-2865	370	20	such	such	ADJ
taxlaw-2865	370	21	,	,	PUNCT
taxlaw-2865	370	22	should	should	AUX
taxlaw-2865	370	23	not	not	PART
taxlaw-2865	370	24	be	be	AUX
taxlaw-2865	370	25	taxed;85	taxed;85	NOUN
taxlaw-2865	370	26	likewise	likewise	ADV
taxlaw-2865	370	27	,	,	PUNCT
taxlaw-2865	370	28	capital	capital	NOUN
taxlaw-2865	370	29	appreciation	appreciation	NOUN
taxlaw-2865	370	30	is	be	AUX
taxlaw-2865	370	31	frequently	frequently	ADV
taxlaw-2865	370	32	related	relate	VERB
taxlaw-2865	370	33	to	to	ADP
taxlaw-2865	370	34	income	income	NOUN
taxlaw-2865	370	35	that	that	PRON
taxlaw-2865	370	36	has	have	AUX
taxlaw-2865	370	37	already	already	ADV
taxlaw-2865	370	38	been	be	AUX
taxlaw-2865	370	39	taxed	tax	VERB
taxlaw-2865	370	40	at	at	ADP
taxlaw-2865	370	41	the	the	DET
taxlaw-2865	370	42	corporate	corporate	ADJ
taxlaw-2865	370	43	level	level	NOUN
taxlaw-2865	370	44	and	and	CCONJ
taxlaw-2865	370	45	,	,	PUNCT
taxlaw-2865	370	46	that	that	PRON
taxlaw-2865	370	47	being	be	AUX
taxlaw-2865	370	48	the	the	DET
taxlaw-2865	370	49	case	case	NOUN
taxlaw-2865	370	50	,	,	PUNCT
taxlaw-2865	370	51	such	such	ADJ
taxlaw-2865	370	52	wealth	wealth	NOUN
taxlaw-2865	370	53	should	should	AUX
taxlaw-2865	370	54	not	not	PART
taxlaw-2865	370	55	be	be	AUX
taxlaw-2865	370	56	taxed	tax	VERB
taxlaw-2865	370	57	a	a	DET
taxlaw-2865	370	58	second	second	ADJ
taxlaw-2865	370	59	time	time	NOUN
taxlaw-2865	370	60	in	in	ADP
taxlaw-2865	370	61	the	the	DET
taxlaw-2865	370	62	hands	hand	NOUN
taxlaw-2865	370	63	of	of	ADP
taxlaw-2865	370	64	its	its	PRON
taxlaw-2865	370	65	shareholders.86	shareholders.86	NOUN
taxlaw-2865	370	66	putting	put	VERB
taxlaw-2865	370	67	aside	aside	ADP
taxlaw-2865	370	68	the	the	DET
taxlaw-2865	370	69	question	question	NOUN
taxlaw-2865	370	70	of	of	ADP
taxlaw-2865	370	71	whether	whether	SCONJ
taxlaw-2865	370	72	capital	capital	NOUN
taxlaw-2865	370	73	gains	gain	NOUN
taxlaw-2865	370	74	should	should	AUX
taxlaw-2865	370	75	be	be	AUX
taxlaw-2865	370	76	taxed	tax	VERB
taxlaw-2865	370	77	,	,	PUNCT
taxlaw-2865	370	78	consider	consider	VERB
taxlaw-2865	370	79	how	how	SCONJ
taxlaw-2865	370	80	such	such	ADJ
taxlaw-2865	370	81	gains	gain	NOUN
taxlaw-2865	370	82	are	be	AUX
taxlaw-2865	370	83	actually	actually	ADV
taxlaw-2865	370	84	taxed	tax	VERB
taxlaw-2865	370	85	.	.	PUNCT
taxlaw-2865	371	1	at	at	ADP
taxlaw-2865	371	2	the	the	DET
taxlaw-2865	371	3	federal	federal	ADJ
taxlaw-2865	371	4	level	level	NOUN
taxlaw-2865	371	5	,	,	PUNCT
taxlaw-2865	371	6	the	the	DET
taxlaw-2865	371	7	capital	capital	NOUN
taxlaw-2865	371	8	gain	gain	VERB
taxlaw-2865	371	9	tax	tax	NOUN
taxlaw-2865	371	10	burden	burden	NOUN
taxlaw-2865	371	11	is	be	AUX
taxlaw-2865	371	12	composed	compose	VERB
taxlaw-2865	371	13	of	of	ADP
taxlaw-2865	371	14	two	two	NUM
taxlaw-2865	371	15	components	component	NOUN
taxlaw-2865	371	16	.	.	PUNCT
taxlaw-2865	372	1	the	the	DET
taxlaw-2865	372	2	first	first	ADJ
taxlaw-2865	372	3	is	be	AUX
taxlaw-2865	372	4	the	the	DET
taxlaw-2865	372	5	imposition	imposition	NOUN
taxlaw-2865	372	6	of	of	ADP
taxlaw-2865	372	7	income	income	NOUN
taxlaw-2865	372	8	tax	tax	NOUN
taxlaw-2865	372	9	with	with	ADP
taxlaw-2865	372	10	a	a	DET
taxlaw-2865	372	11	series	series	NOUN
taxlaw-2865	372	12	of	of	ADP
taxlaw-2865	372	13	graduated	graduate	VERB
taxlaw-2865	372	14	tax	tax	NOUN
taxlaw-2865	372	15	rates	rate	NOUN
taxlaw-2865	372	16	that	that	PRON
taxlaw-2865	372	17	range	range	VERB
taxlaw-2865	372	18	as	as	ADV
taxlaw-2865	372	19	high	high	ADJ
taxlaw-2865	372	20	as	as	ADP
taxlaw-2865	372	21	20%.87	20%.87	NUM
taxlaw-2865	372	22	the	the	DET
taxlaw-2865	372	23	second	second	NOUN
taxlaw-2865	372	24	is	be	AUX
taxlaw-2865	372	25	the	the	DET
taxlaw-2865	372	26	imposition	imposition	NOUN
taxlaw-2865	372	27	of	of	ADP
taxlaw-2865	372	28	the	the	DET
taxlaw-2865	372	29	net	net	ADJ
taxlaw-2865	372	30	investment	investment	NOUN
taxlaw-2865	372	31	income	income	NOUN
taxlaw-2865	372	32	tax	tax	NOUN
taxlaw-2865	372	33	that	that	PRON
taxlaw-2865	372	34	the	the	DET
taxlaw-2865	372	35	code	code	NOUN
taxlaw-2865	372	36	imposes	impose	VERB
taxlaw-2865	372	37	on	on	ADP
taxlaw-2865	372	38	the	the	DET
taxlaw-2865	372	39	income	income	NOUN
taxlaw-2865	372	40	of	of	ADP
taxlaw-2865	372	41	those	those	DET
taxlaw-2865	372	42	taxpayers	taxpayer	NOUN
taxlaw-2865	372	43	whose	whose	DET
taxlaw-2865	372	44	adjusted	adjust	VERB
taxlaw-2865	372	45	gross	gross	ADJ
taxlaw-2865	372	46	incomes	income	NOUN
taxlaw-2865	372	47	exceed	exceed	VERB
taxlaw-2865	372	48	certain	certain	ADJ
taxlaw-2865	372	49	thresholds.88	thresholds.88	NOUN
taxlaw-2865	372	50	the	the	DET
taxlaw-2865	372	51	current	current	ADJ
taxlaw-2865	372	52	net	net	ADJ
taxlaw-2865	372	53	investment	investment	NOUN
taxlaw-2865	372	54	income	income	NOUN
taxlaw-2865	372	55	tax	tax	NOUN
taxlaw-2865	372	56	rate	rate	NOUN
taxlaw-2865	372	57	is	be	AUX
taxlaw-2865	372	58	a	a	DET
taxlaw-2865	372	59	flat	flat	ADJ
taxlaw-2865	372	60	3.8%.89	3.8%.89	NUM
taxlaw-2865	372	61	aside	aside	ADV
taxlaw-2865	372	62	from	from	ADP
taxlaw-2865	372	63	federal	federal	ADJ
taxlaw-2865	372	64	income	income	NOUN
taxlaw-2865	372	65	tax	tax	NOUN
taxlaw-2865	372	66	imposition	imposition	NOUN
taxlaw-2865	372	67	,	,	PUNCT
taxlaw-2865	372	68	those	those	DET
taxlaw-2865	372	69	states	state	NOUN
taxlaw-2865	372	70	that	that	PRON
taxlaw-2865	372	71	impose	impose	VERB
taxlaw-2865	372	72	income	income	NOUN
taxlaw-2865	372	73	taxes	taxis	NOUN
taxlaw-2865	372	74	also	also	ADV
taxlaw-2865	372	75	tax	tax	VERB
taxlaw-2865	372	76	capital	capital	NOUN
taxlaw-2865	372	77	gains	gain	NOUN
taxlaw-2865	372	78	.	.	PUNCT
taxlaw-2865	373	1	but	but	CCONJ
taxlaw-2865	373	2	unlike	unlike	ADP
taxlaw-2865	373	3	their	their	PRON
taxlaw-2865	373	4	federal	federal	ADJ
taxlaw-2865	373	5	counterpart	counterpart	NOUN
taxlaw-2865	373	6	,	,	PUNCT
taxlaw-2865	373	7	no	no	DET
taxlaw-2865	373	8	state	state	NOUN
taxlaw-2865	373	9	offers	offer	VERB
taxlaw-2865	373	10	a	a	DET
taxlaw-2865	373	11	preferential	preferential	ADJ
taxlaw-2865	373	12	tax	tax	NOUN
taxlaw-2865	373	13	rate	rate	NOUN
taxlaw-2865	373	14	for	for	ADP
taxlaw-2865	373	15	capital	capital	NOUN
taxlaw-2865	373	16	gains	gain	NOUN
taxlaw-2865	373	17	.	.	PUNCT
taxlaw-2865	374	1	with	with	ADP
taxlaw-2865	374	2	state	state	NOUN
taxlaw-2865	374	3	income	income	NOUN
taxlaw-2865	374	4	tax	tax	NOUN
taxlaw-2865	374	5	rates	rate	NOUN
taxlaw-2865	374	6	that	that	PRON
taxlaw-2865	374	7	currently	currently	ADV
taxlaw-2865	374	8	range	range	VERB
taxlaw-2865	374	9	as	as	ADV
taxlaw-2865	374	10	high	high	ADJ
taxlaw-2865	374	11	as	as	ADP
taxlaw-2865	374	12	13.3%,90	13.3%,90	NUM
taxlaw-2865	374	13	this	this	PRON
taxlaw-2865	374	14	is	be	AUX
taxlaw-2865	374	15	another	another	DET
taxlaw-2865	374	16	potential	potential	ADJ
taxlaw-2865	374	17	tax	tax	NOUN
taxlaw-2865	374	18	burden	burden	NOUN
taxlaw-2865	374	19	to	to	PART
taxlaw-2865	374	20	which	which	PRON
taxlaw-2865	374	21	capital	capital	NOUN
taxlaw-2865	374	22	gains	gain	NOUN
taxlaw-2865	374	23	are	be	AUX
taxlaw-2865	374	24	exposed	expose	VERB
taxlaw-2865	374	25	.	.	PUNCT
taxlaw-2865	375	1	state	state	NOUN
taxlaw-2865	375	2	taxes	taxis	NOUN
taxlaw-2865	375	3	paid	pay	VERB
taxlaw-2865	375	4	are	be	AUX
taxlaw-2865	375	5	theoretically	theoretically	ADV
taxlaw-2865	375	6	deductible	deductible	ADJ
taxlaw-2865	375	7	on	on	ADP
taxlaw-2865	375	8	taxpayers	taxpayer	NOUN
taxlaw-2865	375	9	’	’	PART
taxlaw-2865	375	10	federal	federal	ADJ
taxlaw-2865	375	11	tax	tax	NOUN
taxlaw-2865	375	12	returns,91	returns,91	NOUN
taxlaw-2865	375	13	which	which	PRON
taxlaw-2865	375	14	would	would	AUX
taxlaw-2865	375	15	mitigate	mitigate	VERB
taxlaw-2865	375	16	their	their	PRON
taxlaw-2865	375	17	burden	burden	NOUN
taxlaw-2865	375	18	.	.	PUNCT
taxlaw-2865	376	1	however	however	ADV
taxlaw-2865	376	2	,	,	PUNCT
taxlaw-2865	376	3	due	due	ADP
taxlaw-2865	376	4	to	to	ADP
taxlaw-2865	376	5	threshold	threshold	VERB
taxlaw-2865	376	6	82	82	NUM
taxlaw-2865	376	7	i.r.c	i.r.c	NOUN
taxlaw-2865	376	8	.	.	PUNCT
taxlaw-2865	376	9	§	§	PROPN
taxlaw-2865	376	10	1(h	1(h	NUM
taxlaw-2865	376	11	)	)	PUNCT
taxlaw-2865	376	12	.	.	PUNCT
taxlaw-2865	377	1	83	83	NUM
taxlaw-2865	377	2	i.r.c	i.r.c	NOUN
taxlaw-2865	377	3	.	.	PUNCT
taxlaw-2865	378	1	§	§	PROPN
taxlaw-2865	378	2	1031(a	1031(a	NUM
taxlaw-2865	378	3	)	)	PUNCT
taxlaw-2865	378	4	.	.	PUNCT
taxlaw-2865	379	1	84	84	NUM
taxlaw-2865	379	2	i.r.c	i.r.c	NOUN
taxlaw-2865	379	3	.	.	PUNCT
taxlaw-2865	380	1	§	§	PROPN
taxlaw-2865	380	2	1202(a	1202(a	PROPN
taxlaw-2865	380	3	)	)	PUNCT
taxlaw-2865	380	4	.	.	PUNCT
taxlaw-2865	381	1	85	85	NUM
taxlaw-2865	381	2	see	see	VERB
taxlaw-2865	381	3	,	,	PUNCT
taxlaw-2865	381	4	e.g.	e.g.	ADV
taxlaw-2865	381	5	,	,	PUNCT
taxlaw-2865	381	6	charles	charles	PROPN
taxlaw-2865	381	7	j.	j.	PROPN
taxlaw-2865	381	8	cooper	cooper	PROPN
taxlaw-2865	381	9	,	,	PUNCT
taxlaw-2865	381	10	michael	michael	PROPN
taxlaw-2865	381	11	a.	a.	PROPN
taxlaw-2865	381	12	carvin	carvin	PROPN
taxlaw-2865	381	13	&	&	CCONJ
taxlaw-2865	381	14	vincent	vincent	PROPN
taxlaw-2865	381	15	j.	j.	PROPN
taxlaw-2865	381	16	colatriano	colatriano	PROPN
taxlaw-2865	381	17	,	,	PUNCT
taxlaw-2865	381	18	the	the	DET
taxlaw-2865	381	19	legal	legal	ADJ
taxlaw-2865	381	20	authority	authority	NOUN
taxlaw-2865	381	21	of	of	ADP
taxlaw-2865	381	22	the	the	DET
taxlaw-2865	381	23	department	department	NOUN
taxlaw-2865	381	24	of	of	ADP
taxlaw-2865	381	25	the	the	DET
taxlaw-2865	381	26	treasury	treasury	NOUN
taxlaw-2865	381	27	to	to	PART
taxlaw-2865	381	28	promulgate	promulgate	VERB
taxlaw-2865	381	29	a	a	DET
taxlaw-2865	381	30	regulation	regulation	NOUN
taxlaw-2865	381	31	providing	provide	VERB
taxlaw-2865	381	32	for	for	ADP
taxlaw-2865	381	33	indexation	indexation	NOUN
taxlaw-2865	381	34	of	of	ADP
taxlaw-2865	381	35	capital	capital	NOUN
taxlaw-2865	381	36	gains	gain	NOUN
taxlaw-2865	381	37	,	,	PUNCT
taxlaw-2865	381	38	12	12	NUM
taxlaw-2865	381	39	va	va	NOUN
taxlaw-2865	381	40	.	.	PUNCT
taxlaw-2865	382	1	tax	tax	PROPN
taxlaw-2865	382	2	rev	rev	PROPN
taxlaw-2865	382	3	.	.	PROPN
taxlaw-2865	382	4	631	631	NUM
taxlaw-2865	382	5	,	,	PUNCT
taxlaw-2865	382	6	638	638	NUM
taxlaw-2865	382	7	(	(	PUNCT
taxlaw-2865	382	8	1993	1993	NUM
taxlaw-2865	382	9	):	):	PUNCT
taxlaw-2865	382	10	one	one	NUM
taxlaw-2865	382	11	of	of	ADP
taxlaw-2865	382	12	the	the	DET
taxlaw-2865	382	13	express	express	ADJ
taxlaw-2865	382	14	congressional	congressional	ADJ
taxlaw-2865	382	15	justifications	justification	NOUN
taxlaw-2865	382	16	for	for	ADP
taxlaw-2865	382	17	the	the	DET
taxlaw-2865	382	18	preferential	preferential	ADJ
taxlaw-2865	382	19	treatment	treatment	NOUN
taxlaw-2865	382	20	of	of	ADP
taxlaw-2865	382	21	capital	capital	NOUN
taxlaw-2865	382	22	gains	gain	NOUN
taxlaw-2865	382	23	has	have	AUX
taxlaw-2865	382	24	been	be	AUX
taxlaw-2865	382	25	the	the	DET
taxlaw-2865	382	26	adverse	adverse	ADJ
taxlaw-2865	382	27	effect	effect	NOUN
taxlaw-2865	382	28	of	of	ADP
taxlaw-2865	382	29	inflation	inflation	NOUN
taxlaw-2865	382	30	on	on	ADP
taxlaw-2865	382	31	the	the	DET
taxlaw-2865	382	32	calculation	calculation	NOUN
taxlaw-2865	382	33	of	of	ADP
taxlaw-2865	382	34	capital	capital	NOUN
taxlaw-2865	382	35	gains	gain	NOUN
taxlaw-2865	382	36	.	.	PUNCT
taxlaw-2865	383	1	during	during	ADP
taxlaw-2865	383	2	periods	period	NOUN
taxlaw-2865	383	3	of	of	ADP
taxlaw-2865	383	4	high	high	ADJ
taxlaw-2865	383	5	or	or	CCONJ
taxlaw-2865	383	6	even	even	ADV
taxlaw-2865	383	7	moderate	moderate	ADJ
taxlaw-2865	383	8	inflation	inflation	NOUN
taxlaw-2865	383	9	,	,	PUNCT
taxlaw-2865	383	10	nominal	nominal	ADJ
taxlaw-2865	383	11	gains	gain	NOUN
taxlaw-2865	383	12	realized	realize	VERB
taxlaw-2865	383	13	upon	upon	SCONJ
taxlaw-2865	383	14	the	the	DET
taxlaw-2865	383	15	sale	sale	NOUN
taxlaw-2865	383	16	of	of	ADP
taxlaw-2865	383	17	property	property	NOUN
taxlaw-2865	383	18	may	may	AUX
taxlaw-2865	383	19	not	not	PART
taxlaw-2865	383	20	reflect	reflect	VERB
taxlaw-2865	383	21	a	a	DET
taxlaw-2865	383	22	true	true	ADJ
taxlaw-2865	383	23	increase	increase	NOUN
taxlaw-2865	383	24	in	in	ADP
taxlaw-2865	383	25	the	the	DET
taxlaw-2865	383	26	value	value	NOUN
taxlaw-2865	383	27	of	of	ADP
taxlaw-2865	383	28	the	the	DET
taxlaw-2865	383	29	property	property	NOUN
taxlaw-2865	383	30	at	at	ADV
taxlaw-2865	383	31	all	all	ADV
taxlaw-2865	383	32	.	.	PUNCT
taxlaw-2865	384	1	thus	thus	ADV
taxlaw-2865	384	2	,	,	PUNCT
taxlaw-2865	384	3	the	the	DET
taxlaw-2865	384	4	taxpayer	taxpayer	NOUN
taxlaw-2865	384	5	is	be	AUX
taxlaw-2865	384	6	taxed	tax	VERB
taxlaw-2865	384	7	on	on	ADP
taxlaw-2865	384	8	the	the	DET
taxlaw-2865	384	9	sale	sale	NOUN
taxlaw-2865	384	10	even	even	ADV
taxlaw-2865	384	11	though	though	ADV
taxlaw-2865	384	12	,	,	PUNCT
taxlaw-2865	384	13	in	in	ADP
taxlaw-2865	384	14	real	real	ADJ
taxlaw-2865	384	15	terms	term	NOUN
taxlaw-2865	384	16	,	,	PUNCT
taxlaw-2865	384	17	he	he	PRON
taxlaw-2865	384	18	has	have	AUX
taxlaw-2865	384	19	not	not	PART
taxlaw-2865	384	20	received	receive	VERB
taxlaw-2865	384	21	any	any	DET
taxlaw-2865	384	22	income	income	NOUN
taxlaw-2865	384	23	in	in	ADP
taxlaw-2865	384	24	the	the	DET
taxlaw-2865	384	25	sense	sense	NOUN
taxlaw-2865	384	26	of	of	ADP
taxlaw-2865	384	27	an	an	DET
taxlaw-2865	384	28	increase	increase	NOUN
taxlaw-2865	384	29	in	in	ADP
taxlaw-2865	384	30	wealth	wealth	NOUN
taxlaw-2865	384	31	or	or	CCONJ
taxlaw-2865	384	32	purchasing	purchasing	NOUN
taxlaw-2865	384	33	power	power	NOUN
taxlaw-2865	384	34	.	.	PUNCT
taxlaw-2865	385	1	86	86	NUM
taxlaw-2865	385	2	noel	noel	PROPN
taxlaw-2865	385	3	b.	b.	PROPN
taxlaw-2865	385	4	cunningham	cunningham	PROPN
taxlaw-2865	385	5	&	&	CCONJ
taxlaw-2865	385	6	deborah	deborah	PROPN
taxlaw-2865	385	7	h.	h.	PROPN
taxlaw-2865	385	8	schenk	schenk	PROPN
taxlaw-2865	385	9	,	,	PUNCT
taxlaw-2865	385	10	the	the	DET
taxlaw-2865	385	11	case	case	NOUN
taxlaw-2865	385	12	for	for	ADP
taxlaw-2865	385	13	a	a	DET
taxlaw-2865	385	14	capital	capital	NOUN
taxlaw-2865	385	15	gains	gain	NOUN
taxlaw-2865	385	16	preference	preference	NOUN
taxlaw-2865	385	17	,	,	PUNCT
taxlaw-2865	385	18	48	48	NUM
taxlaw-2865	385	19	tax	tax	NOUN
taxlaw-2865	385	20	l.	l.	PROPN
taxlaw-2865	385	21	rev	rev	PROPN
taxlaw-2865	385	22	.	.	PROPN
taxlaw-2865	385	23	319	319	NUM
taxlaw-2865	385	24	,	,	PUNCT
taxlaw-2865	385	25	331	331	NUM
taxlaw-2865	385	26	(	(	PUNCT
taxlaw-2865	385	27	1993	1993	NUM
taxlaw-2865	385	28	):	):	PUNCT
taxlaw-2865	385	29	under	under	ADP
taxlaw-2865	385	30	our	our	PRON
taxlaw-2865	385	31	current	current	ADJ
taxlaw-2865	385	32	income	income	NOUN
taxlaw-2865	385	33	tax	tax	NOUN
taxlaw-2865	385	34	system	system	NOUN
taxlaw-2865	385	35	,	,	PUNCT
taxlaw-2865	385	36	corporate	corporate	ADJ
taxlaw-2865	385	37	income	income	NOUN
taxlaw-2865	385	38	is	be	AUX
taxlaw-2865	385	39	taxed	tax	VERB
taxlaw-2865	385	40	twice	twice	ADV
taxlaw-2865	385	41	,	,	PUNCT
taxlaw-2865	385	42	once	once	ADV
taxlaw-2865	385	43	at	at	ADP
taxlaw-2865	385	44	the	the	DET
taxlaw-2865	385	45	corporate	corporate	ADJ
taxlaw-2865	385	46	level	level	NOUN
taxlaw-2865	385	47	when	when	SCONJ
taxlaw-2865	385	48	earned	earn	VERB
taxlaw-2865	385	49	,	,	PUNCT
taxlaw-2865	385	50	and	and	CCONJ
taxlaw-2865	385	51	again	again	ADV
taxlaw-2865	385	52	at	at	ADP
taxlaw-2865	385	53	the	the	DET
taxlaw-2865	385	54	shareholder	shareholder	NOUN
taxlaw-2865	385	55	level	level	NOUN
taxlaw-2865	385	56	when	when	SCONJ
taxlaw-2865	385	57	distributed	distribute	VERB
taxlaw-2865	385	58	.	.	PUNCT
taxlaw-2865	386	1	this	this	DET
taxlaw-2865	386	2	“	"	PUNCT
taxlaw-2865	386	3	classical	classical	ADJ
taxlaw-2865	386	4	system	system	NOUN
taxlaw-2865	386	5	”	"	PUNCT
taxlaw-2865	386	6	of	of	ADP
taxlaw-2865	386	7	taxation	taxation	NOUN
taxlaw-2865	386	8	is	be	AUX
taxlaw-2865	386	9	inconsistent	inconsistent	ADJ
taxlaw-2865	386	10	with	with	ADP
taxlaw-2865	386	11	an	an	DET
taxlaw-2865	386	12	ideal	ideal	ADJ
taxlaw-2865	386	13	haig	haig	PROPN
taxlaw-2865	386	14	-	-	PUNCT
taxlaw-2865	386	15	simons	simons	PROPN
taxlaw-2865	386	16	income	income	NOUN
taxlaw-2865	386	17	tax	tax	NOUN
taxlaw-2865	386	18	and	and	CCONJ
taxlaw-2865	386	19	has	have	AUX
taxlaw-2865	386	20	been	be	AUX
taxlaw-2865	386	21	the	the	DET
taxlaw-2865	386	22	subject	subject	NOUN
taxlaw-2865	386	23	of	of	ADP
taxlaw-2865	386	24	much	much	ADJ
taxlaw-2865	386	25	criticism	criticism	NOUN
taxlaw-2865	386	26	.	.	PUNCT
taxlaw-2865	387	1	for	for	ADP
taxlaw-2865	387	2	decades	decade	NOUN
taxlaw-2865	387	3	,	,	PUNCT
taxlaw-2865	387	4	reformers	reformer	NOUN
taxlaw-2865	387	5	have	have	AUX
taxlaw-2865	387	6	called	call	VERB
taxlaw-2865	387	7	for	for	ADP
taxlaw-2865	387	8	its	its	PRON
taxlaw-2865	387	9	elimination	elimination	NOUN
taxlaw-2865	387	10	by	by	ADP
taxlaw-2865	387	11	integrating	integrate	VERB
taxlaw-2865	387	12	the	the	DET
taxlaw-2865	387	13	corporate	corporate	ADJ
taxlaw-2865	387	14	and	and	CCONJ
taxlaw-2865	387	15	individual	individual	ADJ
taxlaw-2865	387	16	income	income	NOUN
taxlaw-2865	387	17	taxes	taxis	NOUN
taxlaw-2865	387	18	.	.	PUNCT
taxlaw-2865	388	1	87	87	NUM
taxlaw-2865	388	2	i.r.c	i.r.c	NOUN
taxlaw-2865	388	3	.	.	PUNCT
taxlaw-2865	388	4	§	§	PROPN
taxlaw-2865	388	5	1(h	1(h	NUM
taxlaw-2865	388	6	)	)	PUNCT
taxlaw-2865	388	7	.	.	PUNCT
taxlaw-2865	389	1	88	88	NUM
taxlaw-2865	389	2	i.r.c	i.r.c	NOUN
taxlaw-2865	389	3	.	.	PUNCT
taxlaw-2865	390	1	§	§	PROPN
taxlaw-2865	390	2	1411(b	1411(b	NUM
taxlaw-2865	390	3	)	)	PUNCT
taxlaw-2865	390	4	.	.	PUNCT
taxlaw-2865	391	1	89	89	NUM
taxlaw-2865	391	2	i.r.c	i.r.c	NOUN
taxlaw-2865	391	3	.	.	PUNCT
taxlaw-2865	392	1	§	§	PROPN
taxlaw-2865	392	2	1411(a	1411(a	NUM
taxlaw-2865	392	3	)	)	PUNCT
taxlaw-2865	392	4	.	.	PUNCT
taxlaw-2865	393	1	90	90	NUM
taxlaw-2865	393	2	see	see	VERB
taxlaw-2865	393	3	,	,	PUNCT
taxlaw-2865	393	4	e.g.	e.g.	ADV
taxlaw-2865	393	5	,	,	PUNCT
taxlaw-2865	393	6	cal	cal	PROPN
taxlaw-2865	393	7	.	.	PUNCT
taxlaw-2865	394	1	rev	rev	PROPN
taxlaw-2865	394	2	.	.	PROPN
taxlaw-2865	394	3	&	&	CCONJ
taxlaw-2865	394	4	tax	tax	PROPN
taxlaw-2865	394	5	.	.	PUNCT
taxlaw-2865	395	1	code	code	PROPN
taxlaw-2865	395	2	§	§	PROPN
taxlaw-2865	395	3	§	§	PROPN
taxlaw-2865	395	4	17041	17041	NUM
taxlaw-2865	395	5	,	,	PUNCT
taxlaw-2865	395	6	17043	17043	NUM
taxlaw-2865	395	7	(	(	PUNCT
taxlaw-2865	395	8	west	west	NOUN
taxlaw-2865	395	9	2014	2014	NUM
taxlaw-2865	395	10	)	)	PUNCT
taxlaw-2865	396	1	(	(	PUNCT
taxlaw-2865	396	2	declaring	declare	VERB
taxlaw-2865	396	3	that	that	SCONJ
taxlaw-2865	396	4	the	the	DET
taxlaw-2865	396	5	highest	high	ADJ
taxlaw-2865	396	6	marginal	marginal	ADJ
taxlaw-2865	396	7	income	income	NOUN
taxlaw-2865	396	8	tax	tax	NOUN
taxlaw-2865	396	9	rate	rate	NOUN
taxlaw-2865	396	10	in	in	ADP
taxlaw-2865	396	11	the	the	DET
taxlaw-2865	396	12	state	state	NOUN
taxlaw-2865	396	13	of	of	ADP
taxlaw-2865	396	14	california	california	PROPN
taxlaw-2865	396	15	is	be	AUX
taxlaw-2865	396	16	currently	currently	ADV
taxlaw-2865	396	17	13.3	13.3	NUM
taxlaw-2865	396	18	%	%	NOUN
taxlaw-2865	396	19	)	)	PUNCT
taxlaw-2865	396	20	.	.	PUNCT
taxlaw-2865	397	1	91	91	NUM
taxlaw-2865	397	2	i.r.c	i.r.c	NOUN
taxlaw-2865	397	3	.	.	PUNCT
taxlaw-2865	398	1	§	§	PROPN
taxlaw-2865	398	2	164(a	164(a	PROPN
taxlaw-2865	398	3	)	)	PUNCT
taxlaw-2865	398	4	.	.	PUNCT
taxlaw-2865	399	1	64	64	NUM
taxlaw-2865	400	1	[	[	X
taxlaw-2865	400	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	400	3	columbia	columbia	PROPN
taxlaw-2865	400	4	journal	journal	PROPN
taxlaw-2865	400	5	of	of	ADP
taxlaw-2865	400	6	tax	tax	NOUN
taxlaw-2865	400	7	law	law	NOUN
taxlaw-2865	400	8	limitations,92	limitations,92	VERB
taxlaw-2865	400	9	the	the	DET
taxlaw-2865	400	10	imposition	imposition	NOUN
taxlaw-2865	400	11	of	of	ADP
taxlaw-2865	400	12	the	the	DET
taxlaw-2865	400	13	alternative	alternative	ADJ
taxlaw-2865	400	14	minimum	minimum	ADJ
taxlaw-2865	400	15	tax,93	tax,93	NOUN
taxlaw-2865	400	16	and	and	CCONJ
taxlaw-2865	400	17	the	the	DET
taxlaw-2865	400	18	option	option	NOUN
taxlaw-2865	400	19	of	of	ADP
taxlaw-2865	400	20	utilizing	utilize	VERB
taxlaw-2865	400	21	robust	robust	ADJ
taxlaw-2865	400	22	(	(	PUNCT
taxlaw-2865	400	23	and	and	CCONJ
taxlaw-2865	400	24	recently	recently	ADV
taxlaw-2865	400	25	augmented	augment	VERB
taxlaw-2865	400	26	)	)	PUNCT
taxlaw-2865	400	27	standard	standard	NOUN
taxlaw-2865	400	28	deductions,94	deductions,94	NOUN
taxlaw-2865	400	29	the	the	DET
taxlaw-2865	400	30	availability	availability	NOUN
taxlaw-2865	400	31	of	of	ADP
taxlaw-2865	400	32	this	this	DET
taxlaw-2865	400	33	deduction	deduction	NOUN
taxlaw-2865	400	34	often	often	ADV
taxlaw-2865	400	35	proves	prove	VERB
taxlaw-2865	400	36	illusory	illusory	ADJ
taxlaw-2865	400	37	.	.	PUNCT
taxlaw-2865	401	1	in	in	ADP
taxlaw-2865	401	2	light	light	NOUN
taxlaw-2865	401	3	of	of	ADP
taxlaw-2865	401	4	the	the	DET
taxlaw-2865	401	5	fact	fact	NOUN
taxlaw-2865	401	6	that	that	SCONJ
taxlaw-2865	401	7	capital	capital	NOUN
taxlaw-2865	401	8	gains	gain	NOUN
taxlaw-2865	401	9	are	be	AUX
taxlaw-2865	401	10	subject	subject	ADJ
taxlaw-2865	401	11	to	to	ADP
taxlaw-2865	401	12	income	income	NOUN
taxlaw-2865	401	13	tax	tax	NOUN
taxlaw-2865	401	14	,	,	PUNCT
taxlaw-2865	401	15	the	the	DET
taxlaw-2865	401	16	net	net	ADJ
taxlaw-2865	401	17	investment	investment	NOUN
taxlaw-2865	401	18	tax	tax	NOUN
taxlaw-2865	401	19	,	,	PUNCT
taxlaw-2865	401	20	and	and	CCONJ
taxlaw-2865	401	21	state	state	NOUN
taxlaw-2865	401	22	tax	tax	NOUN
taxlaw-2865	401	23	,	,	PUNCT
taxlaw-2865	401	24	many	many	ADJ
taxlaw-2865	401	25	taxpayers	taxpayer	NOUN
taxlaw-2865	401	26	consider	consider	VERB
taxlaw-2865	401	27	the	the	DET
taxlaw-2865	401	28	aggregate	aggregate	ADJ
taxlaw-2865	401	29	tax	tax	NOUN
taxlaw-2865	401	30	burden	burden	NOUN
taxlaw-2865	401	31	consequential	consequential	ADJ
taxlaw-2865	401	32	.	.	PUNCT
taxlaw-2865	402	1	they	they	PRON
taxlaw-2865	402	2	therefore	therefore	ADV
taxlaw-2865	402	3	are	be	AUX
taxlaw-2865	402	4	apt	apt	ADJ
taxlaw-2865	402	5	to	to	PART
taxlaw-2865	402	6	take	take	VERB
taxlaw-2865	402	7	one	one	NUM
taxlaw-2865	402	8	or	or	CCONJ
taxlaw-2865	402	9	more	more	ADJ
taxlaw-2865	402	10	measures	measure	NOUN
taxlaw-2865	402	11	to	to	PART
taxlaw-2865	402	12	minimize	minimize	VERB
taxlaw-2865	402	13	their	their	PRON
taxlaw-2865	402	14	capital	capital	NOUN
taxlaw-2865	402	15	gains	gain	NOUN
taxlaw-2865	402	16	tax	tax	NOUN
taxlaw-2865	402	17	exposure	exposure	NOUN
taxlaw-2865	402	18	.	.	PUNCT
taxlaw-2865	403	1	among	among	ADP
taxlaw-2865	403	2	other	other	ADJ
taxlaw-2865	403	3	strategies	strategy	NOUN
taxlaw-2865	403	4	,	,	PUNCT
taxlaw-2865	403	5	they	they	PRON
taxlaw-2865	403	6	purposefully	purposefully	ADV
taxlaw-2865	403	7	harvest	harvest	VERB
taxlaw-2865	403	8	losses,95	losses,95	ADV
taxlaw-2865	403	9	avail	avail	VERB
taxlaw-2865	403	10	themselves	themselves	PRON
taxlaw-2865	403	11	of	of	ADP
taxlaw-2865	403	12	exemptions,96	exemptions,96	NUM
taxlaw-2865	403	13	and	and	CCONJ
taxlaw-2865	403	14	strategically	strategically	ADV
taxlaw-2865	403	15	move	move	VERB
taxlaw-2865	403	16	to	to	ADP
taxlaw-2865	403	17	states	state	NOUN
taxlaw-2865	403	18	that	that	PRON
taxlaw-2865	403	19	do	do	AUX
taxlaw-2865	403	20	not	not	PART
taxlaw-2865	403	21	impose	impose	VERB
taxlaw-2865	403	22	income	income	NOUN
taxlaw-2865	403	23	taxes.97	taxes.97	NOUN
taxlaw-2865	403	24	to	to	ADP
taxlaw-2865	403	25	date	date	NOUN
taxlaw-2865	403	26	,	,	PUNCT
taxlaw-2865	403	27	there	there	PRON
taxlaw-2865	403	28	has	have	AUX
taxlaw-2865	403	29	been	be	AUX
taxlaw-2865	403	30	one	one	NUM
taxlaw-2865	403	31	capital	capital	NOUN
taxlaw-2865	403	32	gain	gain	VERB
taxlaw-2865	403	33	tax	tax	NOUN
taxlaw-2865	403	34	-	-	PUNCT
taxlaw-2865	403	35	saving	save	VERB
taxlaw-2865	403	36	strategy	strategy	NOUN
taxlaw-2865	403	37	that	that	PRON
taxlaw-2865	403	38	has	have	AUX
taxlaw-2865	403	39	largely	largely	ADV
taxlaw-2865	403	40	remained	remain	VERB
taxlaw-2865	403	41	in	in	ADP
taxlaw-2865	403	42	abeyance	abeyance	NOUN
taxlaw-2865	403	43	,	,	PUNCT
taxlaw-2865	403	44	namely	namely	ADV
taxlaw-2865	403	45	,	,	PUNCT
taxlaw-2865	403	46	capitalizing	capitalize	VERB
taxlaw-2865	403	47	upon	upon	SCONJ
taxlaw-2865	403	48	the	the	DET
taxlaw-2865	403	49	basis	basis	NOUN
taxlaw-2865	403	50	equal	equal	ADJ
taxlaw-2865	403	51	to	to	ADP
taxlaw-2865	403	52	fair	fair	ADJ
taxlaw-2865	403	53	market	market	NOUN
taxlaw-2865	403	54	value	value	NOUN
taxlaw-2865	403	55	rule	rule	NOUN
taxlaw-2865	403	56	.	.	PUNCT
taxlaw-2865	404	1	the	the	DET
taxlaw-2865	404	2	reason	reason	NOUN
taxlaw-2865	404	3	for	for	ADP
taxlaw-2865	404	4	that	that	PRON
taxlaw-2865	404	5	has	have	AUX
taxlaw-2865	404	6	been	be	AUX
taxlaw-2865	404	7	explained	explain	VERB
taxlaw-2865	404	8	above	above	ADV
taxlaw-2865	404	9	:	:	PUNCT
taxlaw-2865	404	10	because	because	SCONJ
taxlaw-2865	404	11	the	the	DET
taxlaw-2865	404	12	estate	estate	NOUN
taxlaw-2865	404	13	tax	tax	NOUN
taxlaw-2865	404	14	rates	rate	NOUN
taxlaw-2865	404	15	have	have	AUX
taxlaw-2865	404	16	historically	historically	ADV
taxlaw-2865	404	17	been	be	AUX
taxlaw-2865	404	18	higher	high	ADJ
taxlaw-2865	404	19	than	than	ADP
taxlaw-2865	404	20	the	the	DET
taxlaw-2865	404	21	capital	capital	NOUN
taxlaw-2865	404	22	gains	gain	NOUN
taxlaw-2865	404	23	rates	rate	NOUN
taxlaw-2865	404	24	,	,	PUNCT
taxlaw-2865	404	25	taxpayers	taxpayer	NOUN
taxlaw-2865	404	26	did	do	AUX
taxlaw-2865	404	27	not	not	PART
taxlaw-2865	404	28	seek	seek	VERB
taxlaw-2865	404	29	refuge	refuge	NOUN
taxlaw-2865	404	30	in	in	ADP
taxlaw-2865	404	31	the	the	DET
taxlaw-2865	404	32	basis	basis	NOUN
taxlaw-2865	404	33	equal	equal	ADJ
taxlaw-2865	404	34	to	to	ADP
taxlaw-2865	404	35	fair	fair	ADJ
taxlaw-2865	404	36	market	market	NOUN
taxlaw-2865	404	37	value	value	NOUN
taxlaw-2865	404	38	rule	rule	NOUN
taxlaw-2865	404	39	to	to	PART
taxlaw-2865	404	40	inflate	inflate	VERB
taxlaw-2865	404	41	the	the	DET
taxlaw-2865	404	42	values	value	NOUN
taxlaw-2865	404	43	of	of	ADP
taxlaw-2865	404	44	assets	asset	NOUN
taxlaw-2865	404	45	owned	own	VERB
taxlaw-2865	404	46	by	by	ADP
taxlaw-2865	404	47	decedents.98	decedents.98	PROPN
taxlaw-2865	404	48	iv	iv	NUM
taxlaw-2865	404	49	.	.	PUNCT
taxlaw-2865	405	1	the	the	DET
taxlaw-2865	405	2	aftermath	aftermath	NOUN
taxlaw-2865	405	3	:	:	PUNCT
taxlaw-2865	405	4	tax	tax	NOUN
taxlaw-2865	405	5	basis	basis	NOUN
taxlaw-2865	405	6	maximization	maximization	NOUN
taxlaw-2865	405	7	now	now	ADV
taxlaw-2865	405	8	that	that	SCONJ
taxlaw-2865	405	9	congress	congress	PROPN
taxlaw-2865	405	10	has	have	AUX
taxlaw-2865	405	11	diminished	diminish	VERB
taxlaw-2865	405	12	the	the	DET
taxlaw-2865	405	13	impact	impact	NOUN
taxlaw-2865	405	14	of	of	ADP
taxlaw-2865	405	15	the	the	DET
taxlaw-2865	405	16	transfer	transfer	NOUN
taxlaw-2865	405	17	tax	tax	NOUN
taxlaw-2865	405	18	regime	regime	NOUN
taxlaw-2865	405	19	,	,	PUNCT
taxlaw-2865	405	20	taxpayers	taxpayer	NOUN
taxlaw-2865	405	21	will	will	AUX
taxlaw-2865	405	22	likely	likely	ADV
taxlaw-2865	405	23	turn	turn	VERB
taxlaw-2865	405	24	to	to	ADP
taxlaw-2865	405	25	income	income	NOUN
taxlaw-2865	405	26	tax	tax	NOUN
taxlaw-2865	405	27	planning	planning	NOUN
taxlaw-2865	405	28	.	.	PUNCT
taxlaw-2865	406	1	as	as	ADP
taxlaw-2865	406	2	part	part	NOUN
taxlaw-2865	406	3	of	of	ADP
taxlaw-2865	406	4	their	their	PRON
taxlaw-2865	406	5	strategy	strategy	NOUN
taxlaw-2865	406	6	,	,	PUNCT
taxlaw-2865	406	7	they	they	PRON
taxlaw-2865	406	8	are	be	AUX
taxlaw-2865	406	9	devising	devise	VERB
taxlaw-2865	406	10	creative	creative	ADJ
taxlaw-2865	406	11	and	and	CCONJ
taxlaw-2865	406	12	innovative	innovative	ADJ
taxlaw-2865	406	13	approaches	approach	NOUN
taxlaw-2865	406	14	to	to	PART
taxlaw-2865	406	15	secure	secure	VERB
taxlaw-2865	406	16	high	high	ADJ
taxlaw-2865	406	17	tax	tax	NOUN
taxlaw-2865	406	18	bases	basis	NOUN
taxlaw-2865	406	19	for	for	ADP
taxlaw-2865	406	20	their	their	PRON
taxlaw-2865	406	21	assets	asset	NOUN
taxlaw-2865	406	22	.	.	PUNCT
taxlaw-2865	407	1	in	in	ADP
taxlaw-2865	407	2	this	this	DET
taxlaw-2865	407	3	section	section	NOUN
taxlaw-2865	407	4	,	,	PUNCT
taxlaw-2865	407	5	subsection	subsection	NOUN
taxlaw-2865	407	6	a	a	DET
taxlaw-2865	407	7	details	detail	NOUN
taxlaw-2865	407	8	taxpayers	taxpayer	NOUN
taxlaw-2865	407	9	’	’	PART
taxlaw-2865	407	10	objectives	objective	NOUN
taxlaw-2865	407	11	.	.	PUNCT
taxlaw-2865	408	1	subsection	subsection	NOUN
taxlaw-2865	408	2	b	b	PROPN
taxlaw-2865	408	3	discusses	discuss	VERB
taxlaw-2865	408	4	methodologies	methodology	NOUN
taxlaw-2865	408	5	to	to	PART
taxlaw-2865	408	6	maximize	maximize	VERB
taxlaw-2865	408	7	asset	asset	NOUN
taxlaw-2865	408	8	tax	tax	NOUN
taxlaw-2865	408	9	bases	basis	NOUN
taxlaw-2865	408	10	.	.	PUNCT
taxlaw-2865	409	1	subsection	subsection	NOUN
taxlaw-2865	409	2	c	c	PROPN
taxlaw-2865	409	3	analyzes	analyze	VERB
taxlaw-2865	409	4	the	the	DET
taxlaw-2865	409	5	challenges	challenge	NOUN
taxlaw-2865	409	6	that	that	PRON
taxlaw-2865	409	7	the	the	DET
taxlaw-2865	409	8	i.r.s	i.r.	NOUN
taxlaw-2865	409	9	.	.	PUNCT
taxlaw-2865	410	1	faces	face	NOUN
taxlaw-2865	410	2	in	in	ADP
taxlaw-2865	410	3	identifying	identify	VERB
taxlaw-2865	410	4	misreported	misreporte	VERB
taxlaw-2865	410	5	tax	tax	NOUN
taxlaw-2865	410	6	bases	basis	NOUN
taxlaw-2865	410	7	and	and	CCONJ
taxlaw-2865	410	8	the	the	DET
taxlaw-2865	410	9	meager	meager	ADJ
taxlaw-2865	410	10	enforcement	enforcement	NOUN
taxlaw-2865	410	11	weapons	weapon	NOUN
taxlaw-2865	410	12	at	at	ADP
taxlaw-2865	410	13	its	its	PRON
taxlaw-2865	410	14	disposal	disposal	NOUN
taxlaw-2865	410	15	even	even	ADV
taxlaw-2865	410	16	when	when	SCONJ
taxlaw-2865	410	17	it	it	PRON
taxlaw-2865	410	18	does	do	AUX
taxlaw-2865	410	19	identify	identify	VERB
taxlaw-2865	410	20	problems	problem	NOUN
taxlaw-2865	410	21	.	.	PUNCT
taxlaw-2865	411	1	finally	finally	ADV
taxlaw-2865	411	2	,	,	PUNCT
taxlaw-2865	411	3	subsection	subsection	NOUN
taxlaw-2865	411	4	d	d	NOUN
taxlaw-2865	411	5	posits	posit	VERB
taxlaw-2865	411	6	congressional	congressional	ADJ
taxlaw-2865	411	7	options	option	NOUN
taxlaw-2865	411	8	that	that	PRON
taxlaw-2865	411	9	could	could	AUX
taxlaw-2865	411	10	address	address	VERB
taxlaw-2865	411	11	the	the	DET
taxlaw-2865	411	12	tax	tax	NOUN
taxlaw-2865	411	13	basis	basis	NOUN
taxlaw-2865	411	14	maximization	maximization	NOUN
taxlaw-2865	411	15	syndrome	syndrome	NOUN
taxlaw-2865	411	16	.	.	PUNCT
taxlaw-2865	412	1	92	92	NUM
taxlaw-2865	412	2	see	see	NOUN
taxlaw-2865	412	3	i.r.c	i.r.c	NOUN
taxlaw-2865	412	4	.	.	PUNCT
taxlaw-2865	413	1	§	§	PROPN
taxlaw-2865	413	2	164(b)(6	164(b)(6	NUM
taxlaw-2865	413	3	)	)	PUNCT
taxlaw-2865	413	4	(	(	PUNCT
taxlaw-2865	413	5	providing	provide	VERB
taxlaw-2865	413	6	that	that	SCONJ
taxlaw-2865	413	7	taxpayers	taxpayer	NOUN
taxlaw-2865	413	8	may	may	AUX
taxlaw-2865	413	9	only	only	ADV
taxlaw-2865	413	10	deduct	deduct	VERB
taxlaw-2865	413	11	up	up	ADP
taxlaw-2865	413	12	to	to	ADP
taxlaw-2865	413	13	a	a	DET
taxlaw-2865	413	14	maximum	maximum	NOUN
taxlaw-2865	413	15	of	of	ADP
taxlaw-2865	413	16	$	$	SYM
taxlaw-2865	413	17	10,000	10,000	NUM
taxlaw-2865	413	18	of	of	ADP
taxlaw-2865	413	19	state	state	NOUN
taxlaw-2865	413	20	or	or	CCONJ
taxlaw-2865	413	21	local	local	ADJ
taxlaw-2865	413	22	taxes	taxis	NOUN
taxlaw-2865	413	23	(	(	PUNCT
taxlaw-2865	413	24	or	or	CCONJ
taxlaw-2865	413	25	$	$	SYM
taxlaw-2865	413	26	5,000	5,000	NUM
taxlaw-2865	413	27	for	for	ADP
taxlaw-2865	413	28	a	a	DET
taxlaw-2865	413	29	married	married	ADJ
taxlaw-2865	413	30	taxpayer	taxpayer	NOUN
taxlaw-2865	413	31	filing	file	VERB
taxlaw-2865	413	32	a	a	DET
taxlaw-2865	413	33	separate	separate	ADJ
taxlaw-2865	413	34	return	return	NOUN
taxlaw-2865	413	35	)	)	PUNCT
taxlaw-2865	413	36	)	)	PUNCT
taxlaw-2865	413	37	.	.	PUNCT
taxlaw-2865	414	1	93	93	NUM
taxlaw-2865	414	2	i.r.c	i.r.c	NOUN
taxlaw-2865	414	3	.	.	PUNCT
taxlaw-2865	415	1	§	§	PROPN
taxlaw-2865	415	2	55	55	NUM
taxlaw-2865	415	3	et	et	NOUN
taxlaw-2865	415	4	.	.	PUNCT
taxlaw-2865	415	5	seq	seq	PROPN
taxlaw-2865	415	6	.	.	PROPN
taxlaw-2865	416	1	94	94	NUM
taxlaw-2865	416	2	i.r.c	i.r.c	NOUN
taxlaw-2865	416	3	.	.	PUNCT
taxlaw-2865	417	1	§	§	PROPN
taxlaw-2865	417	2	63(c	63(c	NUM
taxlaw-2865	417	3	)	)	PUNCT
taxlaw-2865	418	1	(	(	PUNCT
taxlaw-2865	418	2	providing	provide	VERB
taxlaw-2865	418	3	that	that	SCONJ
taxlaw-2865	418	4	in	in	ADP
taxlaw-2865	418	5	2018	2018	NUM
taxlaw-2865	418	6	,	,	PUNCT
taxlaw-2865	418	7	the	the	DET
taxlaw-2865	418	8	standard	standard	ADJ
taxlaw-2865	418	9	deduction	deduction	NOUN
taxlaw-2865	418	10	is	be	AUX
taxlaw-2865	418	11	$	$	SYM
taxlaw-2865	418	12	12,000	12,000	NUM
taxlaw-2865	418	13	for	for	ADP
taxlaw-2865	418	14	a	a	DET
taxlaw-2865	418	15	single	single	ADJ
taxlaw-2865	418	16	taxpayer	taxpayer	NOUN
taxlaw-2865	418	17	and	and	CCONJ
taxlaw-2865	418	18	$	$	SYM
taxlaw-2865	418	19	24,000	24,000	NUM
taxlaw-2865	418	20	for	for	ADP
taxlaw-2865	418	21	a	a	DET
taxlaw-2865	418	22	married	married	ADJ
taxlaw-2865	418	23	couple	couple	NOUN
taxlaw-2865	418	24	filing	file	VERB
taxlaw-2865	418	25	a	a	DET
taxlaw-2865	418	26	joint	joint	ADJ
taxlaw-2865	418	27	return	return	NOUN
taxlaw-2865	418	28	)	)	PUNCT
taxlaw-2865	418	29	.	.	PUNCT
taxlaw-2865	419	1	95	95	NUM
taxlaw-2865	419	2	richard	richard	PROPN
taxlaw-2865	419	3	b.	b.	PROPN
taxlaw-2865	419	4	toolson	toolson	PROPN
taxlaw-2865	419	5	,	,	PUNCT
taxlaw-2865	419	6	higher	high	ADJ
taxlaw-2865	419	7	tax	tax	NOUN
taxlaw-2865	419	8	rates	rate	NOUN
taxlaw-2865	419	9	increase	increase	VERB
taxlaw-2865	419	10	importance	importance	NOUN
taxlaw-2865	419	11	of	of	ADP
taxlaw-2865	419	12	choosing	choose	VERB
taxlaw-2865	419	13	tax	tax	NOUN
taxlaw-2865	419	14	efficient	efficient	ADJ
taxlaw-2865	419	15	investments	investment	NOUN
taxlaw-2865	419	16	,	,	PUNCT
taxlaw-2865	419	17	92	92	NUM
taxlaw-2865	419	18	prac	prac	NOUN
taxlaw-2865	419	19	.	.	PUNCT
taxlaw-2865	419	20	tax	tax	NOUN
taxlaw-2865	419	21	strategies	strategy	NOUN
taxlaw-2865	419	22	108	108	NUM
taxlaw-2865	419	23	,	,	PUNCT
taxlaw-2865	419	24	113	113	NUM
taxlaw-2865	419	25	(	(	PUNCT
taxlaw-2865	419	26	2014	2014	NUM
taxlaw-2865	419	27	)	)	PUNCT
taxlaw-2865	419	28	(	(	PUNCT
taxlaw-2865	419	29	“	"	PUNCT
taxlaw-2865	419	30	[	[	X
taxlaw-2865	419	31	s]omeone	s]omeone	X
taxlaw-2865	419	32	who	who	PRON
taxlaw-2865	419	33	invests	invest	VERB
taxlaw-2865	419	34	directly	directly	ADV
taxlaw-2865	419	35	in	in	ADP
taxlaw-2865	419	36	stocks	stock	NOUN
taxlaw-2865	419	37	has	have	VERB
taxlaw-2865	419	38	the	the	DET
taxlaw-2865	419	39	opportunity	opportunity	NOUN
taxlaw-2865	419	40	to	to	PART
taxlaw-2865	419	41	directly	directly	ADV
taxlaw-2865	419	42	harvest	harvest	VERB
taxlaw-2865	419	43	capital	capital	NOUN
taxlaw-2865	419	44	losses	loss	NOUN
taxlaw-2865	419	45	.	.	PUNCT
taxlaw-2865	420	1	these	these	DET
taxlaw-2865	420	2	capital	capital	NOUN
taxlaw-2865	420	3	losses	loss	NOUN
taxlaw-2865	420	4	may	may	AUX
taxlaw-2865	420	5	be	be	AUX
taxlaw-2865	420	6	used	use	VERB
taxlaw-2865	420	7	to	to	PART
taxlaw-2865	420	8	offset	offset	VERB
taxlaw-2865	420	9	,	,	PUNCT
taxlaw-2865	420	10	without	without	ADP
taxlaw-2865	420	11	limit	limit	NOUN
taxlaw-2865	420	12	,	,	PUNCT
taxlaw-2865	420	13	the	the	DET
taxlaw-2865	420	14	investor	investor	NOUN
taxlaw-2865	420	15	's	's	PART
taxlaw-2865	420	16	capital	capital	NOUN
taxlaw-2865	420	17	gains	gain	NOUN
taxlaw-2865	420	18	from	from	ADP
taxlaw-2865	420	19	all	all	DET
taxlaw-2865	420	20	sources	source	NOUN
taxlaw-2865	420	21	and	and	CCONJ
taxlaw-2865	420	22	up	up	ADP
taxlaw-2865	420	23	to	to	PART
taxlaw-2865	420	24	$	$	SYM
taxlaw-2865	420	25	3,000	3,000	NUM
taxlaw-2865	420	26	of	of	ADP
taxlaw-2865	420	27	an	an	DET
taxlaw-2865	420	28	individual	individual	NOUN
taxlaw-2865	420	29	's	's	PART
taxlaw-2865	420	30	noncapital	noncapital	ADJ
taxlaw-2865	420	31	gain	gain	NOUN
taxlaw-2865	420	32	income	income	NOUN
taxlaw-2865	420	33	.	.	PUNCT
taxlaw-2865	420	34	”	"	PUNCT
taxlaw-2865	420	35	)	)	PUNCT
taxlaw-2865	420	36	.	.	PUNCT
taxlaw-2865	421	1	96	96	NUM
taxlaw-2865	421	2	see	see	VERB
taxlaw-2865	421	3	,	,	PUNCT
taxlaw-2865	421	4	e.g.	e.g.	ADV
taxlaw-2865	421	5	,	,	PUNCT
taxlaw-2865	421	6	i.r.c	i.r.c	NOUN
taxlaw-2865	421	7	.	.	PUNCT
taxlaw-2865	422	1	§	§	PROPN
taxlaw-2865	422	2	1202(a	1202(a	NOUN
taxlaw-2865	422	3	)	)	PUNCT
taxlaw-2865	422	4	(	(	PUNCT
taxlaw-2865	422	5	exempting	exempt	VERB
taxlaw-2865	422	6	capital	capital	NOUN
taxlaw-2865	422	7	gain	gain	NOUN
taxlaw-2865	422	8	,	,	PUNCT
taxlaw-2865	422	9	subject	subject	ADJ
taxlaw-2865	422	10	to	to	ADP
taxlaw-2865	422	11	limitations	limitation	NOUN
taxlaw-2865	422	12	,	,	PUNCT
taxlaw-2865	422	13	recognized	recognize	VERB
taxlaw-2865	422	14	on	on	ADP
taxlaw-2865	422	15	the	the	DET
taxlaw-2865	422	16	sale	sale	NOUN
taxlaw-2865	422	17	or	or	CCONJ
taxlaw-2865	422	18	disposition	disposition	NOUN
taxlaw-2865	422	19	of	of	ADP
taxlaw-2865	422	20	so	so	ADV
taxlaw-2865	422	21	-	-	PUNCT
taxlaw-2865	422	22	called	call	VERB
taxlaw-2865	422	23	small	small	ADJ
taxlaw-2865	422	24	business	business	NOUN
taxlaw-2865	422	25	stock	stock	NOUN
taxlaw-2865	422	26	)	)	PUNCT
taxlaw-2865	422	27	;	;	PUNCT
taxlaw-2865	422	28	i.r.c	i.r.c	NOUN
taxlaw-2865	422	29	.	.	PUNCT
taxlaw-2865	423	1	§	§	PROPN
taxlaw-2865	423	2	1400z-2	1400z-2	NUM
taxlaw-2865	423	3	(	(	PUNCT
taxlaw-2865	423	4	if	if	SCONJ
taxlaw-2865	423	5	certain	certain	ADJ
taxlaw-2865	423	6	conditions	condition	NOUN
taxlaw-2865	423	7	are	be	AUX
taxlaw-2865	423	8	met	meet	VERB
taxlaw-2865	423	9	,	,	PUNCT
taxlaw-2865	423	10	exempting	exempt	VERB
taxlaw-2865	423	11	from	from	ADP
taxlaw-2865	423	12	taxation	taxation	NOUN
taxlaw-2865	423	13	a	a	DET
taxlaw-2865	423	14	portion	portion	NOUN
taxlaw-2865	423	15	of	of	ADP
taxlaw-2865	423	16	capital	capital	NOUN
taxlaw-2865	423	17	gain	gain	NOUN
taxlaw-2865	423	18	proceeds	proceed	NOUN
taxlaw-2865	423	19	if	if	SCONJ
taxlaw-2865	423	20	they	they	PRON
taxlaw-2865	423	21	are	be	AUX
taxlaw-2865	423	22	reinvested	reinveste	VERB
taxlaw-2865	423	23	in	in	ADP
taxlaw-2865	423	24	so	so	ADV
taxlaw-2865	423	25	-	-	PUNCT
taxlaw-2865	423	26	called	call	VERB
taxlaw-2865	423	27	“	"	PUNCT
taxlaw-2865	423	28	opportunity	opportunity	NOUN
taxlaw-2865	423	29	zones	zone	NOUN
taxlaw-2865	423	30	”	"	PUNCT
taxlaw-2865	423	31	)	)	PUNCT
taxlaw-2865	423	32	.	.	PUNCT
taxlaw-2865	424	1	97	97	NUM
taxlaw-2865	424	2	see	see	VERB
taxlaw-2865	424	3	,	,	PUNCT
taxlaw-2865	424	4	e.g.	e.g.	ADV
taxlaw-2865	424	5	,	,	PUNCT
taxlaw-2865	424	6	robert	robert	PROPN
taxlaw-2865	424	7	w.	w.	PROPN
taxlaw-2865	424	8	wood	wood	PROPN
taxlaw-2865	424	9	,	,	PUNCT
taxlaw-2865	424	10	california	california	PROPN
taxlaw-2865	424	11	’s	’s	PART
taxlaw-2865	424	12	13.3	13.3	NUM
taxlaw-2865	424	13	%	%	NOUN
taxlaw-2865	424	14	tax	tax	NOUN
taxlaw-2865	424	15	on	on	ADP
taxlaw-2865	424	16	capital	capital	NOUN
taxlaw-2865	424	17	gains	gain	NOUN
taxlaw-2865	424	18	inspires	inspire	VERB
taxlaw-2865	424	19	move	move	NOUN
taxlaw-2865	424	20	then	then	ADV
taxlaw-2865	424	21	sell	sell	VERB
taxlaw-2865	424	22	tactics	tactic	NOUN
taxlaw-2865	424	23	,	,	PUNCT
taxlaw-2865	424	24	forbes	forbes	X
taxlaw-2865	424	25	(	(	PUNCT
taxlaw-2865	424	26	aug	aug	PROPN
taxlaw-2865	424	27	.	.	PROPN
taxlaw-2865	424	28	31	31	NUM
taxlaw-2865	424	29	,	,	PUNCT
taxlaw-2865	424	30	2017	2017	NUM
taxlaw-2865	424	31	)	)	PUNCT
taxlaw-2865	424	32	,	,	PUNCT
taxlaw-2865	424	33	https://www.forbes.com/sites/robertwood/2017/08/31/californias-13-3-tax-on-capital-gainsinspires-move-then-sell-tactics/#5c3bc9502097	https://www.forbes.com/sites/robertwood/2017/08/31/californias-13-3-tax-on-capital-gainsinspires-move-then-sell-tactics/#5c3bc9502097	X
taxlaw-2865	425	1	[	[	X
taxlaw-2865	425	2	https://perma.cc/e2vn-2hf9	https://perma.cc/e2vn-2hf9	X
taxlaw-2865	425	3	]	]	PUNCT
taxlaw-2865	425	4	(	(	PUNCT
taxlaw-2865	425	5	“	"	PUNCT
taxlaw-2865	425	6	it	it	PRON
taxlaw-2865	425	7	should	should	AUX
taxlaw-2865	425	8	be	be	AUX
taxlaw-2865	425	9	no	no	DET
taxlaw-2865	425	10	surprise	surprise	NOUN
taxlaw-2865	425	11	that	that	SCONJ
taxlaw-2865	425	12	former	former	ADJ
taxlaw-2865	425	13	californians	californian	NOUN
taxlaw-2865	425	14	often	often	ADV
taxlaw-2865	425	15	become	become	VERB
taxlaw-2865	425	16	residents	resident	NOUN
taxlaw-2865	425	17	of	of	ADP
taxlaw-2865	425	18	no	no	DET
taxlaw-2865	425	19	-	-	PUNCT
taxlaw-2865	425	20	tax	tax	NOUN
taxlaw-2865	425	21	states	state	NOUN
taxlaw-2865	425	22	like	like	ADP
taxlaw-2865	425	23	texas	texas	PROPN
taxlaw-2865	425	24	.	.	PUNCT
taxlaw-2865	426	1	the	the	DET
taxlaw-2865	426	2	irs	irs	PROPN
taxlaw-2865	426	3	reports	report	VERB
taxlaw-2865	426	4	that	that	SCONJ
taxlaw-2865	426	5	between	between	ADP
taxlaw-2865	426	6	2013	2013	NUM
taxlaw-2865	426	7	and	and	CCONJ
taxlaw-2865	426	8	2014	2014	NUM
taxlaw-2865	426	9	,	,	PUNCT
taxlaw-2865	426	10	over	over	ADP
taxlaw-2865	426	11	250,000	250,000	NUM
taxlaw-2865	426	12	california	california	PROPN
taxlaw-2865	426	13	residents	resident	NOUN
taxlaw-2865	426	14	moved	move	VERB
taxlaw-2865	426	15	away	away	ADV
taxlaw-2865	426	16	.	.	PUNCT
taxlaw-2865	426	17	”	"	PUNCT
taxlaw-2865	426	18	)	)	PUNCT
taxlaw-2865	426	19	.	.	PUNCT
taxlaw-2865	427	1	98	98	NUM
taxlaw-2865	427	2	once	once	ADV
taxlaw-2865	427	3	in	in	ADP
taxlaw-2865	427	4	a	a	DET
taxlaw-2865	427	5	while	while	NOUN
taxlaw-2865	427	6	,	,	PUNCT
taxlaw-2865	427	7	aggressive	aggressive	ADJ
taxlaw-2865	427	8	taxpayers	taxpayer	NOUN
taxlaw-2865	427	9	apparently	apparently	ADV
taxlaw-2865	427	10	sought	seek	VERB
taxlaw-2865	427	11	to	to	PART
taxlaw-2865	427	12	“	"	PUNCT
taxlaw-2865	427	13	park	park	NOUN
taxlaw-2865	427	14	”	"	PUNCT
taxlaw-2865	427	15	their	their	PRON
taxlaw-2865	427	16	assets	asset	NOUN
taxlaw-2865	427	17	on	on	ADP
taxlaw-2865	427	18	a	a	DET
taxlaw-2865	427	19	temporary	temporary	ADJ
taxlaw-2865	427	20	basis	basis	NOUN
taxlaw-2865	427	21	with	with	ADP
taxlaw-2865	427	22	those	those	PRON
taxlaw-2865	427	23	who	who	PRON
taxlaw-2865	427	24	were	be	AUX
taxlaw-2865	427	25	dying	die	VERB
taxlaw-2865	427	26	to	to	PART
taxlaw-2865	427	27	exploit	exploit	VERB
taxlaw-2865	427	28	the	the	DET
taxlaw-2865	427	29	basis	basis	NOUN
taxlaw-2865	427	30	equal	equal	ADJ
taxlaw-2865	427	31	to	to	ADP
taxlaw-2865	427	32	fair	fair	ADJ
taxlaw-2865	427	33	market	market	NOUN
taxlaw-2865	427	34	value	value	NOUN
taxlaw-2865	427	35	rule	rule	NOUN
taxlaw-2865	427	36	.	.	PUNCT
taxlaw-2865	428	1	however	however	ADV
taxlaw-2865	428	2	,	,	PUNCT
taxlaw-2865	428	3	after	after	SCONJ
taxlaw-2865	428	4	congress	congress	PROPN
taxlaw-2865	428	5	learned	learn	VERB
taxlaw-2865	428	6	of	of	ADP
taxlaw-2865	428	7	this	this	DET
taxlaw-2865	428	8	strategy	strategy	NOUN
taxlaw-2865	428	9	,	,	PUNCT
taxlaw-2865	428	10	it	it	PRON
taxlaw-2865	428	11	took	take	VERB
taxlaw-2865	428	12	measures	measure	NOUN
taxlaw-2865	428	13	to	to	PART
taxlaw-2865	428	14	make	make	VERB
taxlaw-2865	428	15	its	its	PRON
taxlaw-2865	428	16	use	use	NOUN
taxlaw-2865	428	17	less	less	ADV
taxlaw-2865	428	18	attractive	attractive	ADJ
taxlaw-2865	428	19	.	.	PUNCT
taxlaw-2865	429	1	see	see	VERB
taxlaw-2865	429	2	economic	economic	ADJ
taxlaw-2865	429	3	recovery	recovery	NOUN
taxlaw-2865	429	4	tax	tax	NOUN
taxlaw-2865	429	5	act	act	NOUN
taxlaw-2865	429	6	of	of	ADP
taxlaw-2865	429	7	1981	1981	NUM
taxlaw-2865	429	8	,	,	PUNCT
taxlaw-2865	429	9	pub	pub	NOUN
taxlaw-2865	429	10	.	.	PUNCT
taxlaw-2865	430	1	l.	l.	PROPN
taxlaw-2865	430	2	no	no	INTJ
taxlaw-2865	430	3	.	.	PROPN
taxlaw-2865	431	1	9734	9734	NUM
taxlaw-2865	431	2	,	,	PUNCT
taxlaw-2865	431	3	§	§	PROPN
taxlaw-2865	431	4	425(a	425(a	PROPN
taxlaw-2865	431	5	)	)	PUNCT
taxlaw-2865	431	6	,	,	PUNCT
taxlaw-2865	431	7	95	95	NUM
taxlaw-2865	431	8	stat	stat	NOUN
taxlaw-2865	431	9	.	.	PUNCT
taxlaw-2865	432	1	172	172	NUM
taxlaw-2865	432	2	.	.	PUNCT
taxlaw-2865	433	1	now	now	ADV
taxlaw-2865	433	2	,	,	PUNCT
taxlaw-2865	433	3	when	when	SCONJ
taxlaw-2865	433	4	taxpayers	taxpayer	NOUN
taxlaw-2865	433	5	transfer	transfer	VERB
taxlaw-2865	433	6	assets	asset	NOUN
taxlaw-2865	433	7	to	to	ADP
taxlaw-2865	433	8	those	those	PRON
taxlaw-2865	433	9	dying	die	VERB
taxlaw-2865	433	10	,	,	PUNCT
taxlaw-2865	433	11	in	in	ADP
taxlaw-2865	433	12	anticipation	anticipation	NOUN
taxlaw-2865	433	13	of	of	ADP
taxlaw-2865	433	14	receiving	receive	VERB
taxlaw-2865	433	15	a	a	DET
taxlaw-2865	433	16	bequest	bequest	NOUN
taxlaw-2865	433	17	returning	return	VERB
taxlaw-2865	433	18	the	the	DET
taxlaw-2865	433	19	gifted	gifted	ADJ
taxlaw-2865	433	20	assets	asset	NOUN
taxlaw-2865	433	21	,	,	PUNCT
taxlaw-2865	433	22	the	the	DET
taxlaw-2865	433	23	basis	basis	NOUN
taxlaw-2865	433	24	equal	equal	ADJ
taxlaw-2865	433	25	to	to	ADP
taxlaw-2865	433	26	fair	fair	ADJ
taxlaw-2865	433	27	market	market	NOUN
taxlaw-2865	433	28	value	value	NOUN
taxlaw-2865	433	29	rule	rule	NOUN
taxlaw-2865	433	30	will	will	AUX
taxlaw-2865	433	31	not	not	PART
taxlaw-2865	433	32	apply	apply	VERB
taxlaw-2865	433	33	if	if	SCONJ
taxlaw-2865	433	34	the	the	DET
taxlaw-2865	433	35	transferee	transferee	NOUN
taxlaw-2865	433	36	dies	die	VERB
taxlaw-2865	433	37	within	within	ADP
taxlaw-2865	433	38	a	a	DET
taxlaw-2865	433	39	year	year	NOUN
taxlaw-2865	433	40	of	of	ADP
taxlaw-2865	433	41	the	the	DET
taxlaw-2865	433	42	initial	initial	ADJ
taxlaw-2865	433	43	transfer	transfer	NOUN
taxlaw-2865	433	44	.	.	PUNCT
taxlaw-2865	434	1	i.r.c	i.r.c	NOUN
taxlaw-2865	434	2	.	.	PUNCT
taxlaw-2865	435	1	§	§	PROPN
taxlaw-2865	435	2	1014(e	1014(e	NUM
taxlaw-2865	435	3	)	)	PUNCT
taxlaw-2865	435	4	.	.	PUNCT
taxlaw-2865	436	1	see	see	AUX
taxlaw-2865	436	2	footnote	footnote	VERB
taxlaw-2865	436	3	114	114	NUM
taxlaw-2865	436	4	infra	infra	NOUN
taxlaw-2865	436	5	and	and	CCONJ
taxlaw-2865	436	6	accompanying	accompany	VERB
taxlaw-2865	436	7	text	text	NOUN
taxlaw-2865	436	8	.	.	PUNCT
taxlaw-2865	437	1	https://www.irs.gov/uac/soi-tax-stats-migration-data-2013-2014	https://www.irs.gov/uac/soi-tax-stats-migration-data-2013-2014	PROPN
taxlaw-2865	437	2	2018	2018	NUM
taxlaw-2865	437	3	]	]	PUNCT
taxlaw-2865	438	1	65	65	NUM
taxlaw-2865	438	2	determining	determine	VERB
taxlaw-2865	438	3	an	an	DET
taxlaw-2865	438	4	asset	asset	NOUN
taxlaw-2865	438	5	’s	’s	PART
taxlaw-2865	438	6	tax	tax	NOUN
taxlaw-2865	438	7	basis	basis	NOUN
taxlaw-2865	438	8	in	in	ADP
taxlaw-2865	438	9	the	the	DET
taxlaw-2865	438	10	absence	absence	NOUN
taxlaw-2865	438	11	of	of	ADP
taxlaw-2865	438	12	a	a	DET
taxlaw-2865	438	13	meaningful	meaningful	ADJ
taxlaw-2865	438	14	transfer	transfer	NOUN
taxlaw-2865	438	15	tax	tax	NOUN
taxlaw-2865	438	16	regime	regime	NOUN
taxlaw-2865	438	17	a.	a.	NOUN
taxlaw-2865	438	18	taxpayer	taxpayer	PROPN
taxlaw-2865	438	19	objective	objective	NOUN
taxlaw-2865	438	20	:	:	PUNCT
taxlaw-2865	438	21	exploitation	exploitation	NOUN
taxlaw-2865	438	22	of	of	ADP
taxlaw-2865	438	23	the	the	DET
taxlaw-2865	438	24	basis	basis	NOUN
taxlaw-2865	438	25	equal	equal	ADJ
taxlaw-2865	438	26	to	to	ADP
taxlaw-2865	438	27	fair	fair	ADJ
taxlaw-2865	438	28	market	market	NOUN
taxlaw-2865	438	29	value	value	NOUN
taxlaw-2865	438	30	rule	rule	NOUN
taxlaw-2865	438	31	taxpayers	taxpayer	NOUN
taxlaw-2865	438	32	have	have	VERB
taxlaw-2865	438	33	no	no	DET
taxlaw-2865	438	34	duty	duty	NOUN
taxlaw-2865	438	35	to	to	PART
taxlaw-2865	438	36	pay	pay	VERB
taxlaw-2865	438	37	more	more	ADJ
taxlaw-2865	438	38	taxes	taxis	NOUN
taxlaw-2865	438	39	than	than	SCONJ
taxlaw-2865	438	40	they	they	PRON
taxlaw-2865	438	41	owe	owe	VERB
taxlaw-2865	438	42	,	,	PUNCT
taxlaw-2865	438	43	99	99	NUM
taxlaw-2865	438	44	and	and	CCONJ
taxlaw-2865	438	45	accordingly	accordingly	ADV
taxlaw-2865	438	46	tend	tend	VERB
taxlaw-2865	438	47	to	to	PART
taxlaw-2865	438	48	structure	structure	VERB
taxlaw-2865	438	49	their	their	PRON
taxlaw-2865	438	50	affairs	affair	NOUN
taxlaw-2865	438	51	to	to	PART
taxlaw-2865	438	52	minimize	minimize	VERB
taxlaw-2865	438	53	their	their	PRON
taxlaw-2865	438	54	tax	tax	NOUN
taxlaw-2865	438	55	burdens	burden	NOUN
taxlaw-2865	438	56	.	.	PUNCT
taxlaw-2865	439	1	when	when	SCONJ
taxlaw-2865	439	2	congress	congress	PROPN
taxlaw-2865	439	3	institutes	institute	VERB
taxlaw-2865	439	4	laws	law	NOUN
taxlaw-2865	439	5	that	that	PRON
taxlaw-2865	439	6	deviate	deviate	VERB
taxlaw-2865	439	7	from	from	ADP
taxlaw-2865	439	8	the	the	DET
taxlaw-2865	439	9	haig	haig	PROPN
taxlaw-2865	439	10	-	-	PUNCT
taxlaw-2865	439	11	simon	simon	PROPN
taxlaw-2865	439	12	definition	definition	NOUN
taxlaw-2865	439	13	of	of	ADP
taxlaw-2865	439	14	income	income	NOUN
taxlaw-2865	439	15	,	,	PUNCT
taxlaw-2865	439	16	taxpayers	taxpayer	NOUN
taxlaw-2865	439	17	will	will	AUX
taxlaw-2865	439	18	predictably	predictably	ADV
taxlaw-2865	439	19	avail	avail	VERB
taxlaw-2865	439	20	themselves	themselves	PRON
taxlaw-2865	439	21	of	of	ADP
taxlaw-2865	439	22	taxsaving	taxsave	VERB
taxlaw-2865	439	23	opportunities	opportunity	NOUN
taxlaw-2865	439	24	.	.	PUNCT
taxlaw-2865	440	1	sometimes	sometimes	ADV
taxlaw-2865	440	2	,	,	PUNCT
taxlaw-2865	440	3	these	these	DET
taxlaw-2865	440	4	deviations	deviation	NOUN
taxlaw-2865	440	5	are	be	AUX
taxlaw-2865	440	6	purposefully	purposefully	ADV
taxlaw-2865	440	7	encouraged	encourage	VERB
taxlaw-2865	440	8	by	by	ADP
taxlaw-2865	440	9	congress	congress	PROPN
taxlaw-2865	440	10	to	to	PART
taxlaw-2865	440	11	incentivize	incentivize	VERB
taxlaw-2865	440	12	particular	particular	ADJ
taxlaw-2865	440	13	taxpayer	taxpayer	NOUN
taxlaw-2865	440	14	behavior	behavior	NOUN
taxlaw-2865	440	15	.	.	PUNCT
taxlaw-2865	441	1	for	for	ADP
taxlaw-2865	441	2	example	example	NOUN
taxlaw-2865	441	3	,	,	PUNCT
taxlaw-2865	441	4	it	it	PRON
taxlaw-2865	441	5	appears	appear	VERB
taxlaw-2865	441	6	that	that	SCONJ
taxlaw-2865	441	7	congress	congress	PROPN
taxlaw-2865	441	8	has	have	AUX
taxlaw-2865	441	9	intentionally	intentionally	ADV
taxlaw-2865	441	10	favored	favor	VERB
taxlaw-2865	441	11	home	home	ADV
taxlaw-2865	441	12	ownership,100	ownership,100	ADP
taxlaw-2865	441	13	the	the	DET
taxlaw-2865	441	14	acquisition	acquisition	NOUN
taxlaw-2865	441	15	of	of	ADP
taxlaw-2865	441	16	automobiles	automobile	NOUN
taxlaw-2865	441	17	that	that	PRON
taxlaw-2865	441	18	are	be	AUX
taxlaw-2865	441	19	powered	power	VERB
taxlaw-2865	441	20	by	by	ADP
taxlaw-2865	441	21	electricity	electricity	NOUN
taxlaw-2865	441	22	rather	rather	ADV
taxlaw-2865	441	23	than	than	ADP
taxlaw-2865	441	24	fossil	fossil	VERB
taxlaw-2865	441	25	fuels;101	fuels;101	PROPN
taxlaw-2865	441	26	and	and	CCONJ
taxlaw-2865	441	27	investment	investment	NOUN
taxlaw-2865	441	28	in	in	ADP
taxlaw-2865	441	29	entrepreneurial	entrepreneurial	ADJ
taxlaw-2865	441	30	enterprises.102	enterprises.102	NOUN
taxlaw-2865	441	31	before	before	ADP
taxlaw-2865	441	32	delving	delve	VERB
taxlaw-2865	441	33	into	into	ADP
taxlaw-2865	441	34	how	how	SCONJ
taxlaw-2865	441	35	the	the	DET
taxlaw-2865	441	36	current	current	ADJ
taxlaw-2865	441	37	code	code	NOUN
taxlaw-2865	441	38	entices	entice	VERB
taxlaw-2865	441	39	taxpayers	taxpayer	NOUN
taxlaw-2865	441	40	to	to	PART
taxlaw-2865	441	41	maximize	maximize	VERB
taxlaw-2865	441	42	the	the	DET
taxlaw-2865	441	43	tax	tax	NOUN
taxlaw-2865	441	44	basis	basis	NOUN
taxlaw-2865	441	45	of	of	ADP
taxlaw-2865	441	46	the	the	DET
taxlaw-2865	441	47	assets	asset	NOUN
taxlaw-2865	441	48	that	that	PRON
taxlaw-2865	441	49	they	they	PRON
taxlaw-2865	441	50	own	own	VERB
taxlaw-2865	441	51	,	,	PUNCT
taxlaw-2865	441	52	the	the	DET
taxlaw-2865	441	53	role	role	NOUN
taxlaw-2865	441	54	of	of	ADP
taxlaw-2865	441	55	basis	basis	NOUN
taxlaw-2865	441	56	in	in	ADP
taxlaw-2865	441	57	the	the	DET
taxlaw-2865	441	58	income	income	NOUN
taxlaw-2865	441	59	tax	tax	NOUN
taxlaw-2865	441	60	regime	regime	NOUN
taxlaw-2865	441	61	must	must	AUX
taxlaw-2865	441	62	be	be	AUX
taxlaw-2865	441	63	clearly	clearly	ADV
taxlaw-2865	441	64	understood	understand	VERB
taxlaw-2865	441	65	.	.	PUNCT
taxlaw-2865	442	1	tax	tax	NOUN
taxlaw-2865	442	2	basis	basis	NOUN
taxlaw-2865	442	3	is	be	AUX
taxlaw-2865	442	4	one	one	NUM
taxlaw-2865	442	5	of	of	ADP
taxlaw-2865	442	6	the	the	DET
taxlaw-2865	442	7	central	central	ADJ
taxlaw-2865	442	8	concepts	concept	NOUN
taxlaw-2865	442	9	in	in	ADP
taxlaw-2865	442	10	the	the	DET
taxlaw-2865	442	11	taxation	taxation	NOUN
taxlaw-2865	442	12	of	of	ADP
taxlaw-2865	442	13	income	income	NOUN
taxlaw-2865	442	14	from	from	ADP
taxlaw-2865	442	15	capital	capital	NOUN
taxlaw-2865	442	16	.	.	PUNCT
taxlaw-2865	443	1	when	when	SCONJ
taxlaw-2865	443	2	a	a	DET
taxlaw-2865	443	3	taxpayer	taxpayer	NOUN
taxlaw-2865	443	4	acquires	acquire	VERB
taxlaw-2865	443	5	an	an	DET
taxlaw-2865	443	6	asset	asset	NOUN
taxlaw-2865	443	7	,	,	PUNCT
taxlaw-2865	443	8	its	its	PRON
taxlaw-2865	443	9	purchase	purchase	NOUN
taxlaw-2865	443	10	price	price	NOUN
taxlaw-2865	443	11	constitutes	constitute	VERB
taxlaw-2865	443	12	the	the	DET
taxlaw-2865	443	13	asset	asset	NOUN
taxlaw-2865	443	14	’s	’s	PART
taxlaw-2865	443	15	cost	cost	NOUN
taxlaw-2865	443	16	basis.103	basis.103	NOUN
taxlaw-2865	443	17	if	if	SCONJ
taxlaw-2865	443	18	the	the	DET
taxlaw-2865	443	19	taxpayer	taxpayer	NOUN
taxlaw-2865	443	20	improves	improve	VERB
taxlaw-2865	443	21	the	the	DET
taxlaw-2865	443	22	asset	asset	NOUN
taxlaw-2865	443	23	or	or	CCONJ
taxlaw-2865	443	24	takes	take	VERB
taxlaw-2865	443	25	depreciation	depreciation	NOUN
taxlaw-2865	443	26	deductions	deduction	NOUN
taxlaw-2865	443	27	,	,	PUNCT
taxlaw-2865	443	28	the	the	DET
taxlaw-2865	443	29	asset	asset	NOUN
taxlaw-2865	443	30	’s	’s	PART
taxlaw-2865	443	31	basis	basis	NOUN
taxlaw-2865	443	32	is	be	AUX
taxlaw-2865	443	33	increased	increase	VERB
taxlaw-2865	443	34	or	or	CCONJ
taxlaw-2865	443	35	decreased	decrease	VERB
taxlaw-2865	443	36	accordingly.104	accordingly.104	NOUN
taxlaw-2865	443	37	as	as	SCONJ
taxlaw-2865	443	38	time	time	NOUN
taxlaw-2865	443	39	passes	pass	VERB
taxlaw-2865	443	40	,	,	PUNCT
taxlaw-2865	443	41	an	an	DET
taxlaw-2865	443	42	asset	asset	NOUN
taxlaw-2865	443	43	’s	’s	PART
taxlaw-2865	443	44	tax	tax	NOUN
taxlaw-2865	443	45	basis	basis	NOUN
taxlaw-2865	443	46	and	and	CCONJ
taxlaw-2865	443	47	its	its	PRON
taxlaw-2865	443	48	fair	fair	ADJ
taxlaw-2865	443	49	market	market	NOUN
taxlaw-2865	443	50	value	value	NOUN
taxlaw-2865	443	51	are	be	AUX
taxlaw-2865	443	52	apt	apt	ADJ
taxlaw-2865	443	53	to	to	PART
taxlaw-2865	443	54	diverge	diverge	VERB
taxlaw-2865	443	55	.	.	PUNCT
taxlaw-2865	444	1	sometimes	sometimes	ADV
taxlaw-2865	444	2	an	an	DET
taxlaw-2865	444	3	asset	asset	NOUN
taxlaw-2865	444	4	’s	’s	PART
taxlaw-2865	444	5	tax	tax	NOUN
taxlaw-2865	444	6	basis	basis	NOUN
taxlaw-2865	444	7	may	may	AUX
taxlaw-2865	444	8	exceed	exceed	VERB
taxlaw-2865	444	9	its	its	PRON
taxlaw-2865	444	10	fair	fair	ADJ
taxlaw-2865	444	11	market	market	NOUN
taxlaw-2865	444	12	value	value	NOUN
taxlaw-2865	444	13	(	(	PUNCT
taxlaw-2865	444	14	e.g.	e.g.	ADV
taxlaw-2865	444	15	,	,	PUNCT
taxlaw-2865	444	16	if	if	SCONJ
taxlaw-2865	444	17	a	a	DET
taxlaw-2865	444	18	share	share	NOUN
taxlaw-2865	444	19	of	of	ADP
taxlaw-2865	444	20	stock	stock	NOUN
taxlaw-2865	444	21	falls	fall	VERB
taxlaw-2865	444	22	in	in	ADP
taxlaw-2865	444	23	value	value	NOUN
taxlaw-2865	444	24	)	)	PUNCT
taxlaw-2865	444	25	;	;	PUNCT
taxlaw-2865	444	26	more	more	ADV
taxlaw-2865	444	27	commonly	commonly	ADV
taxlaw-2865	444	28	,	,	PUNCT
taxlaw-2865	444	29	due	due	ADP
taxlaw-2865	444	30	to	to	ADP
taxlaw-2865	444	31	either	either	DET
taxlaw-2865	444	32	market	market	NOUN
taxlaw-2865	444	33	appreciation	appreciation	NOUN
taxlaw-2865	444	34	or	or	CCONJ
taxlaw-2865	444	35	to	to	ADP
taxlaw-2865	444	36	depreciation	depreciation	NOUN
taxlaw-2865	444	37	deductions	deduction	NOUN
taxlaw-2865	444	38	that	that	PRON
taxlaw-2865	444	39	exceed	exceed	VERB
taxlaw-2865	444	40	natural	natural	ADJ
taxlaw-2865	444	41	erosion	erosion	NOUN
taxlaw-2865	444	42	,	,	PUNCT
taxlaw-2865	444	43	an	an	DET
taxlaw-2865	444	44	asset	asset	NOUN
taxlaw-2865	444	45	’s	’s	PART
taxlaw-2865	444	46	tax	tax	NOUN
taxlaw-2865	444	47	basis	basis	NOUN
taxlaw-2865	444	48	will	will	AUX
taxlaw-2865	444	49	be	be	AUX
taxlaw-2865	444	50	less	less	ADJ
taxlaw-2865	444	51	than	than	ADP
taxlaw-2865	444	52	its	its	PRON
taxlaw-2865	444	53	fair	fair	ADJ
taxlaw-2865	444	54	market	market	NOUN
taxlaw-2865	444	55	value	value	NOUN
taxlaw-2865	444	56	.	.	PUNCT
taxlaw-2865	445	1	because	because	SCONJ
taxlaw-2865	445	2	tax	tax	NOUN
taxlaw-2865	445	3	basis	basis	NOUN
taxlaw-2865	445	4	is	be	AUX
taxlaw-2865	445	5	the	the	DET
taxlaw-2865	445	6	measuring	measure	VERB
taxlaw-2865	445	7	stick	stick	NOUN
taxlaw-2865	445	8	from	from	ADP
taxlaw-2865	445	9	which	which	DET
taxlaw-2865	445	10	gain	gain	NOUN
taxlaw-2865	445	11	and	and	CCONJ
taxlaw-2865	445	12	loss	loss	NOUN
taxlaw-2865	445	13	are	be	AUX
taxlaw-2865	445	14	computed	compute	VERB
taxlaw-2865	445	15	,	,	PUNCT
taxlaw-2865	445	16	taxpayers	taxpayer	NOUN
taxlaw-2865	445	17	cherish	cherish	VERB
taxlaw-2865	445	18	it	it	PRON
taxlaw-2865	445	19	.	.	PUNCT
taxlaw-2865	446	1	a	a	DET
taxlaw-2865	446	2	higher	high	ADJ
taxlaw-2865	446	3	basis	basis	NOUN
taxlaw-2865	446	4	is	be	AUX
taxlaw-2865	446	5	better	well	ADJ
taxlaw-2865	446	6	than	than	ADP
taxlaw-2865	446	7	a	a	DET
taxlaw-2865	446	8	lower	low	ADJ
taxlaw-2865	446	9	basis	basis	NOUN
taxlaw-2865	446	10	,	,	PUNCT
taxlaw-2865	446	11	and	and	CCONJ
taxlaw-2865	446	12	taxpayers	taxpayer	NOUN
taxlaw-2865	446	13	will	will	AUX
taxlaw-2865	446	14	quite	quite	ADV
taxlaw-2865	446	15	reasonably	reasonably	ADV
taxlaw-2865	446	16	go	go	VERB
taxlaw-2865	446	17	to	to	ADP
taxlaw-2865	446	18	great	great	ADJ
taxlaw-2865	446	19	lengths	length	NOUN
taxlaw-2865	446	20	to	to	PART
taxlaw-2865	446	21	secure	secure	VERB
taxlaw-2865	446	22	higher	high	ADJ
taxlaw-2865	446	23	bases	basis	NOUN
taxlaw-2865	446	24	in	in	ADP
taxlaw-2865	446	25	their	their	PRON
taxlaw-2865	446	26	assets	asset	NOUN
taxlaw-2865	446	27	when	when	SCONJ
taxlaw-2865	446	28	opportunities	opportunity	NOUN
taxlaw-2865	446	29	arise	arise	VERB
taxlaw-2865	446	30	.	.	PUNCT
taxlaw-2865	447	1	for	for	ADP
taxlaw-2865	447	2	example	example	NOUN
taxlaw-2865	447	3	,	,	PUNCT
taxlaw-2865	447	4	in	in	ADP
taxlaw-2865	447	5	an	an	DET
taxlaw-2865	447	6	endeavor	endeavor	NOUN
taxlaw-2865	447	7	to	to	PART
taxlaw-2865	447	8	secure	secure	VERB
taxlaw-2865	447	9	higher	high	ADJ
taxlaw-2865	447	10	future	future	ADJ
taxlaw-2865	447	11	depreciation	depreciation	NOUN
taxlaw-2865	447	12	deductions	deduction	NOUN
taxlaw-2865	447	13	,	,	PUNCT
taxlaw-2865	447	14	taxpayers	taxpayer	NOUN
taxlaw-2865	447	15	often	often	ADV
taxlaw-2865	447	16	find	find	VERB
taxlaw-2865	447	17	it	it	PRON
taxlaw-2865	447	18	advantageous	advantageous	ADJ
taxlaw-2865	447	19	to	to	PART
taxlaw-2865	447	20	purchase	purchase	VERB
taxlaw-2865	447	21	corporate	corporate	ADJ
taxlaw-2865	447	22	assets	asset	NOUN
taxlaw-2865	447	23	rather	rather	ADV
taxlaw-2865	447	24	than	than	ADP
taxlaw-2865	447	25	acquire	acquire	VERB
taxlaw-2865	447	26	corporate	corporate	ADJ
taxlaw-2865	447	27	stock.105	stock.105	NOUN
taxlaw-2865	447	28	similarly	similarly	ADV
taxlaw-2865	447	29	,	,	PUNCT
taxlaw-2865	447	30	if	if	SCONJ
taxlaw-2865	447	31	taxpayers	taxpayer	NOUN
taxlaw-2865	447	32	purchase	purchase	VERB
taxlaw-2865	447	33	partnership	partnership	NOUN
taxlaw-2865	447	34	interests	interest	NOUN
taxlaw-2865	447	35	,	,	PUNCT
taxlaw-2865	447	36	rather	rather	ADV
taxlaw-2865	447	37	than	than	ADP
taxlaw-2865	447	38	the	the	DET
taxlaw-2865	447	39	partnership	partnership	NOUN
taxlaw-2865	447	40	assets	asset	NOUN
taxlaw-2865	447	41	themselves	themselves	PRON
taxlaw-2865	447	42	,	,	PUNCT
taxlaw-2865	447	43	they	they	PRON
taxlaw-2865	447	44	may	may	AUX
taxlaw-2865	447	45	cause	cause	VERB
taxlaw-2865	447	46	the	the	DET
taxlaw-2865	447	47	partnership	partnership	NOUN
taxlaw-2865	447	48	to	to	PART
taxlaw-2865	447	49	make	make	VERB
taxlaw-2865	447	50	a	a	DET
taxlaw-2865	447	51	section	section	NOUN
taxlaw-2865	447	52	754	754	NUM
taxlaw-2865	447	53	election	election	NOUN
taxlaw-2865	447	54	,	,	PUNCT
taxlaw-2865	447	55	which	which	PRON
taxlaw-2865	447	56	enables	enable	VERB
taxlaw-2865	447	57	partners	partner	NOUN
taxlaw-2865	447	58	to	to	PART
taxlaw-2865	447	59	command	command	VERB
taxlaw-2865	447	60	a	a	DET
taxlaw-2865	447	61	higher	high	ADJ
taxlaw-2865	447	62	tax	tax	NOUN
taxlaw-2865	447	63	basis	basis	NOUN
taxlaw-2865	447	64	in	in	ADP
taxlaw-2865	447	65	their	their	PRON
taxlaw-2865	447	66	proportionate	proportionate	ADJ
taxlaw-2865	447	67	share	share	NOUN
taxlaw-2865	447	68	of	of	ADP
taxlaw-2865	447	69	partnership	partnership	NOUN
taxlaw-2865	447	70	assets	asset	NOUN
taxlaw-2865	447	71	that	that	PRON
taxlaw-2865	447	72	they	they	PRON
taxlaw-2865	447	73	are	be	AUX
taxlaw-2865	447	74	deemed	deem	VERB
taxlaw-2865	447	75	to	to	PART
taxlaw-2865	447	76	own	own	VERB
taxlaw-2865	447	77	.	.	PUNCT
taxlaw-2865	448	1	106	106	NUM
taxlaw-2865	448	2	these	these	DET
taxlaw-2865	448	3	tax	tax	NOUN
taxlaw-2865	448	4	basis	basis	NOUN
taxlaw-2865	448	5	augmentation	augmentation	NOUN
taxlaw-2865	448	6	strategies	strategy	NOUN
taxlaw-2865	448	7	and	and	CCONJ
taxlaw-2865	448	8	others	other	NOUN
taxlaw-2865	448	9	like	like	ADP
taxlaw-2865	448	10	them	they	PRON
taxlaw-2865	448	11	are	be	AUX
taxlaw-2865	448	12	routine	routine	ADJ
taxlaw-2865	448	13	in	in	ADP
taxlaw-2865	448	14	income	income	NOUN
taxlaw-2865	448	15	tax	tax	NOUN
taxlaw-2865	448	16	planning	planning	NOUN
taxlaw-2865	448	17	.	.	PUNCT
taxlaw-2865	449	1	99	99	NUM
taxlaw-2865	449	2	see	see	VERB
taxlaw-2865	449	3	helvering	helvere	VERB
taxlaw-2865	449	4	v.	v.	ADP
taxlaw-2865	449	5	gregory	gregory	PROPN
taxlaw-2865	449	6	,	,	PUNCT
taxlaw-2865	449	7	69	69	NUM
taxlaw-2865	449	8	f.2d	f.2d	NOUN
taxlaw-2865	449	9	809	809	NUM
taxlaw-2865	449	10	,	,	PUNCT
taxlaw-2865	449	11	811	811	NUM
taxlaw-2865	449	12	(	(	PUNCT
taxlaw-2865	449	13	2d	2d	NUM
taxlaw-2865	449	14	cir	cir	NOUN
taxlaw-2865	449	15	.	.	PUNCT
taxlaw-2865	449	16	1934	1934	NUM
taxlaw-2865	449	17	)	)	PUNCT
taxlaw-2865	449	18	,	,	PUNCT
taxlaw-2865	449	19	aff’d	aff’d	VERB
taxlaw-2865	449	20	,	,	PUNCT
taxlaw-2865	449	21	293	293	NUM
taxlaw-2865	449	22	u.s	u.s	PROPN
taxlaw-2865	449	23	.	.	PROPN
taxlaw-2865	449	24	465	465	NUM
taxlaw-2865	449	25	(	(	PUNCT
taxlaw-2865	449	26	1935	1935	NUM
taxlaw-2865	449	27	)	)	PUNCT
taxlaw-2865	449	28	(	(	PUNCT
taxlaw-2865	449	29	“	"	PUNCT
taxlaw-2865	449	30	[	[	X
taxlaw-2865	449	31	t]here	t]here	NOUN
taxlaw-2865	449	32	is	be	AUX
taxlaw-2865	449	33	not	not	PART
taxlaw-2865	449	34	even	even	ADV
taxlaw-2865	449	35	a	a	DET
taxlaw-2865	449	36	patriotic	patriotic	ADJ
taxlaw-2865	449	37	duty	duty	NOUN
taxlaw-2865	449	38	to	to	PART
taxlaw-2865	449	39	increase	increase	VERB
taxlaw-2865	449	40	one	one	NUM
taxlaw-2865	449	41	's	's	PART
taxlaw-2865	449	42	taxes	taxis	NOUN
taxlaw-2865	449	43	.	.	PUNCT
taxlaw-2865	449	44	”	"	PUNCT
taxlaw-2865	449	45	)	)	PUNCT
taxlaw-2865	449	46	.	.	PUNCT
taxlaw-2865	450	1	100	100	NUM
taxlaw-2865	450	2	see	see	VERB
taxlaw-2865	450	3	i.r.c	i.r.c	NOUN
taxlaw-2865	450	4	.	.	PUNCT
taxlaw-2865	451	1	§	§	PROPN
taxlaw-2865	451	2	163(h)(3	163(h)(3	NUM
taxlaw-2865	451	3	)	)	PUNCT
taxlaw-2865	451	4	(	(	PUNCT
taxlaw-2865	451	5	permitting	permit	VERB
taxlaw-2865	451	6	an	an	DET
taxlaw-2865	451	7	interest	interest	NOUN
taxlaw-2865	451	8	deduction	deduction	NOUN
taxlaw-2865	451	9	for	for	ADP
taxlaw-2865	451	10	liabilities	liability	NOUN
taxlaw-2865	451	11	associated	associate	VERB
taxlaw-2865	451	12	with	with	ADP
taxlaw-2865	451	13	the	the	DET
taxlaw-2865	451	14	purchase	purchase	NOUN
taxlaw-2865	451	15	of	of	ADP
taxlaw-2865	451	16	a	a	DET
taxlaw-2865	451	17	qualified	qualified	ADJ
taxlaw-2865	451	18	residence	residence	NOUN
taxlaw-2865	451	19	)	)	PUNCT
taxlaw-2865	451	20	.	.	PUNCT
taxlaw-2865	452	1	101	101	NUM
taxlaw-2865	452	2	see	see	VERB
taxlaw-2865	452	3	i.r.c	i.r.c	NOUN
taxlaw-2865	452	4	.	.	PUNCT
taxlaw-2865	453	1	§	§	PROPN
taxlaw-2865	453	2	30d	30d	NOUN
taxlaw-2865	453	3	(	(	PUNCT
taxlaw-2865	453	4	providing	provide	VERB
taxlaw-2865	453	5	a	a	DET
taxlaw-2865	453	6	credit	credit	NOUN
taxlaw-2865	453	7	to	to	ADP
taxlaw-2865	453	8	taxpayers	taxpayer	NOUN
taxlaw-2865	453	9	who	who	PRON
taxlaw-2865	453	10	place	place	VERB
taxlaw-2865	453	11	into	into	ADP
taxlaw-2865	453	12	service	service	NOUN
taxlaw-2865	453	13	a	a	DET
taxlaw-2865	453	14	new	new	ADJ
taxlaw-2865	453	15	qualified	qualified	ADJ
taxlaw-2865	453	16	plug	plug	VERB
taxlaw-2865	453	17	-	-	PUNCT
taxlaw-2865	453	18	in	in	ADP
taxlaw-2865	453	19	electric	electric	ADJ
taxlaw-2865	453	20	drive	drive	NOUN
taxlaw-2865	453	21	motor	motor	NOUN
taxlaw-2865	453	22	vehicle	vehicle	NOUN
taxlaw-2865	453	23	)	)	PUNCT
taxlaw-2865	453	24	.	.	PUNCT
taxlaw-2865	454	1	102	102	NUM
taxlaw-2865	454	2	see	see	NOUN
taxlaw-2865	454	3	i.r.c	i.r.c	NOUN
taxlaw-2865	454	4	.	.	PUNCT
taxlaw-2865	455	1	§	§	PROPN
taxlaw-2865	455	2	1202(a	1202(a	NOUN
taxlaw-2865	455	3	)	)	PUNCT
taxlaw-2865	456	1	(	(	PUNCT
taxlaw-2865	456	2	exempting	exempt	VERB
taxlaw-2865	456	3	gains	gain	NOUN
taxlaw-2865	456	4	on	on	ADP
taxlaw-2865	456	5	the	the	DET
taxlaw-2865	456	6	disposition	disposition	NOUN
taxlaw-2865	456	7	of	of	ADP
taxlaw-2865	456	8	small	small	ADJ
taxlaw-2865	456	9	business	business	NOUN
taxlaw-2865	456	10	stock	stock	NOUN
taxlaw-2865	456	11	from	from	ADP
taxlaw-2865	456	12	taxation	taxation	NOUN
taxlaw-2865	456	13	)	)	PUNCT
taxlaw-2865	456	14	.	.	PUNCT
taxlaw-2865	457	1	103	103	NUM
taxlaw-2865	457	2	i.r.c	i.r.c	NOUN
taxlaw-2865	457	3	.	.	PUNCT
taxlaw-2865	458	1	§	§	PROPN
taxlaw-2865	458	2	1012(a	1012(a	NUM
taxlaw-2865	458	3	)	)	PUNCT
taxlaw-2865	458	4	.	.	PUNCT
taxlaw-2865	459	1	104	104	NUM
taxlaw-2865	459	2	i.r.c	i.r.c	NOUN
taxlaw-2865	459	3	.	.	PUNCT
taxlaw-2865	460	1	§	§	PROPN
taxlaw-2865	460	2	1016(a)(1	1016(a)(1	NUM
taxlaw-2865	460	3	)	)	PUNCT
taxlaw-2865	460	4	&	&	CCONJ
taxlaw-2865	460	5	(	(	PUNCT
taxlaw-2865	460	6	2	2	NUM
taxlaw-2865	460	7	)	)	PUNCT
taxlaw-2865	460	8	.	.	PUNCT
taxlaw-2865	461	1	105	105	NUM
taxlaw-2865	461	2	see	see	VERB
taxlaw-2865	461	3	,	,	PUNCT
taxlaw-2865	461	4	e.g.	e.g.	ADV
taxlaw-2865	461	5	,	,	PUNCT
taxlaw-2865	461	6	michael	michael	PROPN
taxlaw-2865	461	7	l.	l.	PROPN
taxlaw-2865	461	8	schler	schler	PROPN
taxlaw-2865	461	9	,	,	PUNCT
taxlaw-2865	461	10	basic	basic	ADJ
taxlaw-2865	461	11	tax	tax	NOUN
taxlaw-2865	461	12	issues	issue	NOUN
taxlaw-2865	461	13	in	in	ADP
taxlaw-2865	461	14	acquisition	acquisition	NOUN
taxlaw-2865	461	15	transactions	transaction	NOUN
taxlaw-2865	461	16	,	,	PUNCT
taxlaw-2865	461	17	116	116	NUM
taxlaw-2865	461	18	penn	penn	PROPN
taxlaw-2865	461	19	.	.	PUNCT
taxlaw-2865	462	1	st	st	PROPN
taxlaw-2865	462	2	.	.	PROPN
taxlaw-2865	462	3	l.	l.	PROPN
taxlaw-2865	462	4	rev	rev	PROPN
taxlaw-2865	462	5	.	.	PROPN
taxlaw-2865	462	6	879	879	NUM
taxlaw-2865	462	7	,	,	PUNCT
taxlaw-2865	462	8	887	887	NUM
taxlaw-2865	462	9	-	-	SYM
taxlaw-2865	462	10	88	88	NUM
taxlaw-2865	462	11	(	(	PUNCT
taxlaw-2865	462	12	2012	2012	NUM
taxlaw-2865	462	13	)	)	PUNCT
taxlaw-2865	462	14	(	(	PUNCT
taxlaw-2865	462	15	“	"	PUNCT
taxlaw-2865	462	16	a	a	DET
taxlaw-2865	462	17	stock	stock	NOUN
taxlaw-2865	462	18	purchase	purchase	NOUN
taxlaw-2865	462	19	would	would	AUX
taxlaw-2865	462	20	result	result	VERB
taxlaw-2865	462	21	in	in	ADP
taxlaw-2865	462	22	target	target	NOUN
taxlaw-2865	462	23	continuing	continue	VERB
taxlaw-2865	462	24	to	to	PART
taxlaw-2865	462	25	amortize	amortize	VERB
taxlaw-2865	462	26	its	its	PRON
taxlaw-2865	462	27	existing	exist	VERB
taxlaw-2865	462	28	tax	tax	NOUN
taxlaw-2865	462	29	basis	basis	NOUN
taxlaw-2865	462	30	over	over	ADP
taxlaw-2865	462	31	the	the	DET
taxlaw-2865	462	32	remainder	remainder	NOUN
taxlaw-2865	462	33	of	of	ADP
taxlaw-2865	462	34	the	the	DET
taxlaw-2865	462	35	statutory	statutory	ADJ
taxlaw-2865	462	36	lives	life	NOUN
taxlaw-2865	462	37	of	of	ADP
taxlaw-2865	462	38	its	its	PRON
taxlaw-2865	462	39	assets	asset	NOUN
taxlaw-2865	462	40	.	.	PUNCT
taxlaw-2865	463	1	however	however	ADV
taxlaw-2865	463	2	,	,	PUNCT
taxlaw-2865	463	3	an	an	DET
taxlaw-2865	463	4	asset	asset	NOUN
taxlaw-2865	463	5	purchase	purchase	NOUN
taxlaw-2865	463	6	would	would	AUX
taxlaw-2865	463	7	result	result	VERB
taxlaw-2865	463	8	in	in	ADP
taxlaw-2865	463	9	all	all	PRON
taxlaw-2865	463	10	of	of	ADP
taxlaw-2865	463	11	acquiring	acquire	VERB
taxlaw-2865	463	12	's	's	PART
taxlaw-2865	463	13	tax	tax	NOUN
taxlaw-2865	463	14	basis	basis	NOUN
taxlaw-2865	463	15	being	be	AUX
taxlaw-2865	463	16	amortized	amortize	VERB
taxlaw-2865	463	17	over	over	ADP
taxlaw-2865	463	18	a	a	DET
taxlaw-2865	463	19	new	new	ADJ
taxlaw-2865	463	20	statutory	statutory	ADJ
taxlaw-2865	463	21	life	life	NOUN
taxlaw-2865	463	22	beginning	begin	VERB
taxlaw-2865	463	23	on	on	ADP
taxlaw-2865	463	24	the	the	DET
taxlaw-2865	463	25	acquisition	acquisition	NOUN
taxlaw-2865	463	26	date	date	NOUN
taxlaw-2865	463	27	.	.	PUNCT
taxlaw-2865	463	28	”	"	PUNCT
taxlaw-2865	463	29	)	)	PUNCT
taxlaw-2865	463	30	.	.	PUNCT
taxlaw-2865	464	1	106	106	NUM
taxlaw-2865	464	2	see	see	VERB
taxlaw-2865	464	3	,	,	PUNCT
taxlaw-2865	464	4	e.g.	e.g.	ADV
taxlaw-2865	464	5	,	,	PUNCT
taxlaw-2865	464	6	walter	walter	PROPN
taxlaw-2865	464	7	d.	d.	PROPN
taxlaw-2865	464	8	schwidetzky	schwidetzky	PROPN
taxlaw-2865	464	9	,	,	PUNCT
taxlaw-2865	464	10	integrating	integrate	VERB
taxlaw-2865	464	11	subchapters	subchapter	NOUN
taxlaw-2865	464	12	k	k	PROPN
taxlaw-2865	464	13	and	and	CCONJ
taxlaw-2865	464	14	s	s	PROPN
taxlaw-2865	464	15	–	–	PUNCT
taxlaw-2865	464	16	just	just	ADV
taxlaw-2865	464	17	do	do	VERB
taxlaw-2865	464	18	it	it	PRON
taxlaw-2865	464	19	,	,	PUNCT
taxlaw-2865	464	20	62	62	NUM
taxlaw-2865	464	21	tax	tax	NOUN
taxlaw-2865	464	22	law	law	NOUN
taxlaw-2865	464	23	749	749	NUM
taxlaw-2865	464	24	,	,	PUNCT
taxlaw-2865	464	25	764	764	NUM
taxlaw-2865	464	26	(	(	PUNCT
taxlaw-2865	464	27	2009	2009	NUM
taxlaw-2865	464	28	)	)	PUNCT
taxlaw-2865	464	29	(	(	PUNCT
taxlaw-2865	464	30	“	"	PUNCT
taxlaw-2865	464	31	among	among	ADP
taxlaw-2865	464	32	the	the	DET
taxlaw-2865	464	33	times	time	NOUN
taxlaw-2865	464	34	a	a	DET
taxlaw-2865	464	35	section	section	NOUN
taxlaw-2865	464	36	754	754	NUM
taxlaw-2865	464	37	election	election	NOUN
taxlaw-2865	464	38	can	can	AUX
taxlaw-2865	464	39	be	be	AUX
taxlaw-2865	464	40	useful	useful	ADJ
taxlaw-2865	464	41	is	be	AUX
taxlaw-2865	464	42	when	when	SCONJ
taxlaw-2865	464	43	a	a	DET
taxlaw-2865	464	44	partnership	partnership	NOUN
taxlaw-2865	464	45	interest	interest	NOUN
taxlaw-2865	464	46	is	be	AUX
taxlaw-2865	464	47	purchased	purchase	VERB
taxlaw-2865	464	48	or	or	CCONJ
taxlaw-2865	464	49	inherited	inherit	VERB
taxlaw-2865	464	50	.	.	PUNCT
taxlaw-2865	465	1	if	if	SCONJ
taxlaw-2865	465	2	an	an	DET
taxlaw-2865	465	3	election	election	NOUN
taxlaw-2865	465	4	is	be	AUX
taxlaw-2865	465	5	made	make	VERB
taxlaw-2865	465	6	,	,	PUNCT
taxlaw-2865	465	7	the	the	DET
taxlaw-2865	465	8	“	"	PUNCT
taxlaw-2865	465	9	inside	inside	ADJ
taxlaw-2865	465	10	basis	basis	NOUN
taxlaw-2865	465	11	”	"	PUNCT
taxlaw-2865	465	12	of	of	ADP
taxlaw-2865	465	13	the	the	DET
taxlaw-2865	465	14	purchasing	purchasing	NOUN
taxlaw-2865	465	15	or	or	CCONJ
taxlaw-2865	465	16	inheriting	inherit	VERB
taxlaw-2865	465	17	partner	partner	NOUN
taxlaw-2865	465	18	's	's	PART
taxlaw-2865	465	19	share	share	NOUN
taxlaw-2865	465	20	of	of	ADP
taxlaw-2865	465	21	partnership	partnership	NOUN
taxlaw-2865	465	22	assets	asset	NOUN
taxlaw-2865	465	23	is	be	AUX
taxlaw-2865	465	24	increased	increase	VERB
taxlaw-2865	465	25	or	or	CCONJ
taxlaw-2865	465	26	decreased	decrease	VERB
taxlaw-2865	465	27	to	to	PART
taxlaw-2865	465	28	equal	equal	VERB
taxlaw-2865	465	29	the	the	DET
taxlaw-2865	465	30	outside	outside	ADJ
taxlaw-2865	465	31	basis	basis	NOUN
taxlaw-2865	465	32	of	of	ADP
taxlaw-2865	465	33	that	that	DET
taxlaw-2865	465	34	partner	partner	NOUN
taxlaw-2865	465	35	's	's	PART
taxlaw-2865	465	36	partnership	partnership	NOUN
taxlaw-2865	465	37	interest	interest	NOUN
taxlaw-2865	465	38	.	.	PUNCT
taxlaw-2865	465	39	”	"	PUNCT
taxlaw-2865	465	40	)	)	PUNCT
taxlaw-2865	465	41	.	.	PUNCT
taxlaw-2865	466	1	66	66	NUM
taxlaw-2865	467	1	[	[	X
taxlaw-2865	467	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	467	3	columbia	columbia	PROPN
taxlaw-2865	467	4	journal	journal	PROPN
taxlaw-2865	467	5	of	of	ADP
taxlaw-2865	467	6	tax	tax	NOUN
taxlaw-2865	467	7	law	law	NOUN
taxlaw-2865	467	8	one	one	NUM
taxlaw-2865	467	9	of	of	ADP
taxlaw-2865	467	10	the	the	DET
taxlaw-2865	467	11	most	most	ADV
taxlaw-2865	467	12	common	common	ADJ
taxlaw-2865	467	13	sources	source	NOUN
taxlaw-2865	467	14	of	of	ADP
taxlaw-2865	467	15	basis	basis	NOUN
taxlaw-2865	467	16	augmentation	augmentation	NOUN
taxlaw-2865	467	17	is	be	AUX
taxlaw-2865	467	18	the	the	DET
taxlaw-2865	467	19	rule	rule	NOUN
taxlaw-2865	467	20	,	,	PUNCT
taxlaw-2865	467	21	applicable	applicable	ADJ
taxlaw-2865	467	22	at	at	ADP
taxlaw-2865	467	23	death	death	NOUN
taxlaw-2865	467	24	,	,	PUNCT
taxlaw-2865	467	25	which	which	PRON
taxlaw-2865	467	26	re	re	VERB
taxlaw-2865	467	27	-	-	NOUN
taxlaw-2865	467	28	sets	set	VERB
taxlaw-2865	467	29	an	an	DET
taxlaw-2865	467	30	asset	asset	NOUN
taxlaw-2865	467	31	’s	’s	PART
taxlaw-2865	467	32	tax	tax	NOUN
taxlaw-2865	467	33	basis	basis	NOUN
taxlaw-2865	467	34	to	to	PART
taxlaw-2865	467	35	equal	equal	VERB
taxlaw-2865	467	36	fair	fair	ADJ
taxlaw-2865	467	37	market	market	NOUN
taxlaw-2865	467	38	value.107	value.107	NOUN
taxlaw-2865	467	39	while	while	SCONJ
taxlaw-2865	467	40	this	this	DET
taxlaw-2865	467	41	rule	rule	NOUN
taxlaw-2865	467	42	appears	appear	VERB
taxlaw-2865	467	43	neutral	neutral	ADJ
taxlaw-2865	467	44	(	(	PUNCT
taxlaw-2865	467	45	i.e.	i.e.	X
taxlaw-2865	467	46	,	,	PUNCT
taxlaw-2865	467	47	tax	tax	NOUN
taxlaw-2865	467	48	basis	basis	NOUN
taxlaw-2865	467	49	could	could	AUX
taxlaw-2865	467	50	be	be	AUX
taxlaw-2865	467	51	upwardly	upwardly	ADV
taxlaw-2865	467	52	or	or	CCONJ
taxlaw-2865	467	53	downwardly	downwardly	ADV
taxlaw-2865	467	54	adjusted	adjust	VERB
taxlaw-2865	467	55	)	)	PUNCT
taxlaw-2865	467	56	,	,	PUNCT
taxlaw-2865	467	57	in	in	ADP
taxlaw-2865	467	58	the	the	DET
taxlaw-2865	467	59	vast	vast	ADJ
taxlaw-2865	467	60	majority	majority	NOUN
taxlaw-2865	467	61	of	of	ADP
taxlaw-2865	467	62	cases	case	NOUN
taxlaw-2865	467	63	,	,	PUNCT
taxlaw-2865	467	64	application	application	NOUN
taxlaw-2865	467	65	of	of	ADP
taxlaw-2865	467	66	this	this	DET
taxlaw-2865	467	67	rule	rule	NOUN
taxlaw-2865	467	68	works	work	VERB
taxlaw-2865	467	69	to	to	ADP
taxlaw-2865	467	70	the	the	DET
taxlaw-2865	467	71	advantage	advantage	NOUN
taxlaw-2865	467	72	of	of	ADP
taxlaw-2865	467	73	taxpayers	taxpayer	NOUN
taxlaw-2865	467	74	.	.	PUNCT
taxlaw-2865	468	1	this	this	PRON
taxlaw-2865	468	2	is	be	AUX
taxlaw-2865	468	3	true	true	ADJ
taxlaw-2865	468	4	for	for	ADP
taxlaw-2865	468	5	several	several	ADJ
taxlaw-2865	468	6	reasons	reason	NOUN
taxlaw-2865	468	7	.	.	PUNCT
taxlaw-2865	469	1	first	first	ADV
taxlaw-2865	469	2	,	,	PUNCT
taxlaw-2865	469	3	due	due	ADP
taxlaw-2865	469	4	to	to	ADP
taxlaw-2865	469	5	inflation	inflation	NOUN
taxlaw-2865	469	6	and	and	CCONJ
taxlaw-2865	469	7	economic	economic	ADJ
taxlaw-2865	469	8	growth	growth	NOUN
taxlaw-2865	469	9	,	,	PUNCT
taxlaw-2865	469	10	the	the	DET
taxlaw-2865	469	11	vast	vast	ADJ
taxlaw-2865	469	12	majority	majority	NOUN
taxlaw-2865	469	13	of	of	ADP
taxlaw-2865	469	14	capital	capital	NOUN
taxlaw-2865	469	15	assets	asset	NOUN
taxlaw-2865	469	16	appreciate	appreciate	VERB
taxlaw-2865	469	17	in	in	ADP
taxlaw-2865	469	18	value.108	value.108	ADP
taxlaw-2865	469	19	second	second	ADJ
taxlaw-2865	469	20	,	,	PUNCT
taxlaw-2865	469	21	the	the	DET
taxlaw-2865	469	22	code	code	NOUN
taxlaw-2865	469	23	permits	permit	VERB
taxlaw-2865	469	24	generous	generous	ADJ
taxlaw-2865	469	25	“	"	PUNCT
taxlaw-2865	469	26	write	write	NOUN
taxlaw-2865	469	27	-	-	PUNCT
taxlaw-2865	469	28	offs	off	NOUN
taxlaw-2865	469	29	”	"	PUNCT
taxlaw-2865	469	30	in	in	ADP
taxlaw-2865	469	31	the	the	DET
taxlaw-2865	469	32	form	form	NOUN
taxlaw-2865	469	33	of	of	ADP
taxlaw-2865	469	34	depreciation	depreciation	NOUN
taxlaw-2865	469	35	and	and	CCONJ
taxlaw-2865	469	36	amortization	amortization	NOUN
taxlaw-2865	469	37	deductions	deduction	NOUN
taxlaw-2865	469	38	for	for	ADP
taxlaw-2865	469	39	those	those	DET
taxlaw-2865	469	40	assets	asset	NOUN
taxlaw-2865	469	41	used	use	VERB
taxlaw-2865	469	42	in	in	ADP
taxlaw-2865	469	43	trades	trade	NOUN
taxlaw-2865	469	44	and	and	CCONJ
taxlaw-2865	469	45	businesses,109	businesses,109	PRON
taxlaw-2865	469	46	which	which	PRON
taxlaw-2865	469	47	usually	usually	ADV
taxlaw-2865	469	48	exceed	exceed	VERB
taxlaw-2865	469	49	the	the	DET
taxlaw-2865	469	50	actual	actual	ADJ
taxlaw-2865	469	51	economic	economic	ADJ
taxlaw-2865	469	52	loss	loss	NOUN
taxlaw-2865	469	53	in	in	ADP
taxlaw-2865	469	54	value.110	value.110	NOUN
taxlaw-2865	469	55	finally	finally	ADV
taxlaw-2865	469	56	,	,	PUNCT
taxlaw-2865	469	57	taxpayers	taxpayer	NOUN
taxlaw-2865	469	58	who	who	PRON
taxlaw-2865	469	59	are	be	AUX
taxlaw-2865	469	60	elderly	elderly	ADJ
taxlaw-2865	469	61	or	or	CCONJ
taxlaw-2865	469	62	in	in	ADP
taxlaw-2865	469	63	poor	poor	ADJ
taxlaw-2865	469	64	health	health	NOUN
taxlaw-2865	469	65	can	can	AUX
taxlaw-2865	469	66	manage	manage	VERB
taxlaw-2865	469	67	their	their	PRON
taxlaw-2865	469	68	portfolios	portfolio	NOUN
taxlaw-2865	469	69	to	to	PART
taxlaw-2865	469	70	harvest	harvest	VERB
taxlaw-2865	469	71	losses	loss	NOUN
taxlaw-2865	469	72	before	before	ADP
taxlaw-2865	469	73	death	death	NOUN
taxlaw-2865	469	74	,	,	PUNCT
taxlaw-2865	469	75	while	while	SCONJ
taxlaw-2865	469	76	retaining	retain	VERB
taxlaw-2865	469	77	assets	asset	NOUN
taxlaw-2865	469	78	in	in	ADP
taxlaw-2865	469	79	which	which	PRON
taxlaw-2865	469	80	they	they	PRON
taxlaw-2865	469	81	have	have	AUX
taxlaw-2865	469	82	accumulated	accumulate	VERB
taxlaw-2865	469	83	gains	gain	NOUN
taxlaw-2865	469	84	.	.	PUNCT
taxlaw-2865	470	1	b.	b.	PROPN
taxlaw-2865	470	2	asset	asset	PROPN
taxlaw-2865	470	3	basis	basis	NOUN
taxlaw-2865	470	4	maximization	maximization	NOUN
taxlaw-2865	470	5	methodologies	methodology	NOUN
taxlaw-2865	470	6	because	because	SCONJ
taxlaw-2865	470	7	most	most	ADJ
taxlaw-2865	470	8	taxpayers	taxpayer	NOUN
taxlaw-2865	470	9	have	have	AUX
taxlaw-2865	470	10	been	be	AUX
taxlaw-2865	470	11	relieved	relieve	VERB
taxlaw-2865	470	12	of	of	ADP
taxlaw-2865	470	13	the	the	DET
taxlaw-2865	470	14	impediment	impediment	NOUN
taxlaw-2865	470	15	of	of	ADP
taxlaw-2865	470	16	transfer	transfer	NOUN
taxlaw-2865	470	17	taxes	taxis	NOUN
taxlaw-2865	470	18	,	,	PUNCT
taxlaw-2865	470	19	they	they	PRON
taxlaw-2865	470	20	are	be	AUX
taxlaw-2865	470	21	now	now	ADV
taxlaw-2865	470	22	free	free	ADJ
taxlaw-2865	470	23	to	to	PART
taxlaw-2865	470	24	pursue	pursue	VERB
taxlaw-2865	470	25	several	several	ADJ
taxlaw-2865	470	26	strategies	strategy	NOUN
taxlaw-2865	470	27	that	that	PRON
taxlaw-2865	470	28	exploit	exploit	VERB
taxlaw-2865	470	29	the	the	DET
taxlaw-2865	470	30	fair	fair	ADJ
taxlaw-2865	470	31	market	market	NOUN
taxlaw-2865	470	32	value	value	NOUN
taxlaw-2865	470	33	at	at	ADP
taxlaw-2865	470	34	death	death	NOUN
taxlaw-2865	470	35	rule	rule	NOUN
taxlaw-2865	470	36	.	.	PUNCT
taxlaw-2865	471	1	such	such	ADJ
taxlaw-2865	471	2	techniques	technique	NOUN
taxlaw-2865	471	3	include	include	VERB
taxlaw-2865	471	4	,	,	PUNCT
taxlaw-2865	471	5	but	but	CCONJ
taxlaw-2865	471	6	are	be	AUX
taxlaw-2865	471	7	not	not	PART
taxlaw-2865	471	8	limited	limit	VERB
taxlaw-2865	471	9	to	to	ADP
taxlaw-2865	471	10	:	:	PUNCT
taxlaw-2865	471	11	(	(	PUNCT
taxlaw-2865	471	12	1	1	X
taxlaw-2865	471	13	)	)	PUNCT
taxlaw-2865	471	14	high	high	ADJ
taxlaw-2865	471	15	-	-	PUNCT
taxlaw-2865	471	16	value	value	NOUN
taxlaw-2865	471	17	appraisals	appraisal	NOUN
taxlaw-2865	471	18	,	,	PUNCT
taxlaw-2865	471	19	(	(	PUNCT
taxlaw-2865	471	20	2	2	X
taxlaw-2865	471	21	)	)	PUNCT
taxlaw-2865	471	22	asset	asset	NOUN
taxlaw-2865	471	23	retention	retention	NOUN
taxlaw-2865	471	24	,	,	PUNCT
taxlaw-2865	471	25	(	(	PUNCT
taxlaw-2865	471	26	3	3	X
taxlaw-2865	471	27	)	)	PUNCT
taxlaw-2865	471	28	asset	asset	NOUN
taxlaw-2865	471	29	gift	gift	NOUN
taxlaw-2865	471	30	-	-	PUNCT
taxlaw-2865	471	31	giving	giving	NOUN
taxlaw-2865	471	32	,	,	PUNCT
taxlaw-2865	471	33	(	(	PUNCT
taxlaw-2865	471	34	4	4	X
taxlaw-2865	471	35	)	)	PUNCT
taxlaw-2865	471	36	trust	trust	NOUN
taxlaw-2865	471	37	ploys	ploy	NOUN
taxlaw-2865	471	38	,	,	PUNCT
taxlaw-2865	471	39	and	and	CCONJ
taxlaw-2865	471	40	(	(	PUNCT
taxlaw-2865	471	41	5	5	X
taxlaw-2865	471	42	)	)	PUNCT
taxlaw-2865	471	43	domicile	domicile	NOUN
taxlaw-2865	471	44	changes	change	NOUN
taxlaw-2865	471	45	.	.	PUNCT
taxlaw-2865	472	1	1	1	X
taxlaw-2865	472	2	.	.	X
taxlaw-2865	472	3	high	high	ADJ
taxlaw-2865	472	4	-	-	PUNCT
taxlaw-2865	472	5	value	value	NOUN
taxlaw-2865	472	6	appraisals	appraisal	NOUN
taxlaw-2865	472	7	.	.	PUNCT
taxlaw-2865	473	1	when	when	SCONJ
taxlaw-2865	473	2	taxpayers	taxpayer	NOUN
taxlaw-2865	473	3	need	need	VERB
taxlaw-2865	473	4	to	to	PART
taxlaw-2865	473	5	ascertain	ascertain	VERB
taxlaw-2865	473	6	asset	asset	NOUN
taxlaw-2865	473	7	values	value	NOUN
taxlaw-2865	473	8	,	,	PUNCT
taxlaw-2865	473	9	they	they	PRON
taxlaw-2865	473	10	often	often	ADV
taxlaw-2865	473	11	rely	rely	VERB
taxlaw-2865	473	12	upon	upon	SCONJ
taxlaw-2865	473	13	specially	specially	ADV
taxlaw-2865	473	14	-	-	PUNCT
taxlaw-2865	473	15	trained	train	VERB
taxlaw-2865	473	16	appraisers	appraiser	NOUN
taxlaw-2865	473	17	.	.	PUNCT
taxlaw-2865	474	1	theoretically	theoretically	ADV
taxlaw-2865	474	2	,	,	PUNCT
taxlaw-2865	474	3	the	the	DET
taxlaw-2865	474	4	appraiser	appraiser	NOUN
taxlaw-2865	474	5	might	might	AUX
taxlaw-2865	474	6	not	not	PART
taxlaw-2865	474	7	know	know	VERB
taxlaw-2865	474	8	whether	whether	SCONJ
taxlaw-2865	474	9	an	an	DET
taxlaw-2865	474	10	estate	estate	NOUN
taxlaw-2865	474	11	desired	desire	VERB
taxlaw-2865	474	12	an	an	DET
taxlaw-2865	474	13	appraisal	appraisal	NOUN
taxlaw-2865	474	14	at	at	ADP
taxlaw-2865	474	15	the	the	DET
taxlaw-2865	474	16	high	high	ADJ
taxlaw-2865	474	17	or	or	CCONJ
taxlaw-2865	474	18	low	low	ADJ
taxlaw-2865	474	19	end	end	NOUN
taxlaw-2865	474	20	of	of	ADP
taxlaw-2865	474	21	the	the	DET
taxlaw-2865	474	22	defensible	defensible	ADJ
taxlaw-2865	474	23	range	range	NOUN
taxlaw-2865	474	24	because	because	SCONJ
taxlaw-2865	474	25	he	he	PRON
taxlaw-2865	474	26	or	or	CCONJ
taxlaw-2865	474	27	she	she	PRON
taxlaw-2865	474	28	would	would	AUX
taxlaw-2865	474	29	not	not	PART
taxlaw-2865	474	30	necessarily	necessarily	ADV
taxlaw-2865	474	31	know	know	VERB
taxlaw-2865	474	32	whether	whether	SCONJ
taxlaw-2865	474	33	the	the	DET
taxlaw-2865	474	34	estate	estate	NOUN
taxlaw-2865	474	35	would	would	AUX
taxlaw-2865	474	36	be	be	AUX
taxlaw-2865	474	37	large	large	ADJ
taxlaw-2865	474	38	enough	enough	ADV
taxlaw-2865	474	39	to	to	PART
taxlaw-2865	474	40	attract	attract	VERB
taxlaw-2865	474	41	a	a	DET
taxlaw-2865	474	42	tax	tax	NOUN
taxlaw-2865	474	43	liability	liability	NOUN
taxlaw-2865	474	44	.	.	PUNCT
taxlaw-2865	475	1	now	now	ADV
taxlaw-2865	475	2	,	,	PUNCT
taxlaw-2865	475	3	in	in	ADP
taxlaw-2865	475	4	the	the	DET
taxlaw-2865	475	5	absence	absence	NOUN
taxlaw-2865	475	6	of	of	ADP
taxlaw-2865	475	7	a	a	DET
taxlaw-2865	475	8	meaningful	meaningful	ADJ
taxlaw-2865	475	9	transfer	transfer	NOUN
taxlaw-2865	475	10	tax	tax	NOUN
taxlaw-2865	475	11	regime	regime	NOUN
taxlaw-2865	475	12	,	,	PUNCT
taxlaw-2865	475	13	high	high	ADJ
taxlaw-2865	475	14	asset	asset	NOUN
taxlaw-2865	475	15	appraisals	appraisal	NOUN
taxlaw-2865	475	16	will	will	AUX
taxlaw-2865	475	17	undoubtedly	undoubtedly	ADV
taxlaw-2865	475	18	become	become	VERB
taxlaw-2865	475	19	the	the	DET
taxlaw-2865	475	20	norm.111	norm.111	NOUN
taxlaw-2865	475	21	consider	consider	VERB
taxlaw-2865	475	22	if	if	SCONJ
taxlaw-2865	475	23	a	a	DET
taxlaw-2865	475	24	decedent	decedent	NOUN
taxlaw-2865	475	25	owned	own	VERB
taxlaw-2865	475	26	a	a	DET
taxlaw-2865	475	27	piece	piece	NOUN
taxlaw-2865	475	28	of	of	ADP
taxlaw-2865	475	29	real	real	ADJ
taxlaw-2865	475	30	estate	estate	NOUN
taxlaw-2865	475	31	at	at	ADP
taxlaw-2865	475	32	the	the	DET
taxlaw-2865	475	33	time	time	NOUN
taxlaw-2865	475	34	of	of	ADP
taxlaw-2865	475	35	death	death	NOUN
taxlaw-2865	475	36	that	that	PRON
taxlaw-2865	475	37	was	be	AUX
taxlaw-2865	475	38	originally	originally	ADV
taxlaw-2865	475	39	purchased	purchase	VERB
taxlaw-2865	475	40	many	many	ADJ
taxlaw-2865	475	41	years	year	NOUN
taxlaw-2865	475	42	ago	ago	ADV
taxlaw-2865	475	43	for	for	ADP
taxlaw-2865	475	44	$	$	SYM
taxlaw-2865	475	45	100,000	100,000	NUM
taxlaw-2865	475	46	and	and	CCONJ
taxlaw-2865	475	47	was	be	AUX
taxlaw-2865	475	48	now	now	ADV
taxlaw-2865	475	49	worth	worth	ADJ
taxlaw-2865	475	50	somewhere	somewhere	ADV
taxlaw-2865	475	51	between	between	ADP
taxlaw-2865	475	52	$	$	SYM
taxlaw-2865	475	53	800,000	800,000	NUM
taxlaw-2865	475	54	and	and	CCONJ
taxlaw-2865	475	55	$	$	SYM
taxlaw-2865	475	56	1	1	NUM
taxlaw-2865	475	57	million	million	NUM
taxlaw-2865	475	58	.	.	PUNCT
taxlaw-2865	476	1	suppose	suppose	VERB
taxlaw-2865	476	2	that	that	SCONJ
taxlaw-2865	476	3	the	the	DET
taxlaw-2865	476	4	decedent	decedent	NOUN
taxlaw-2865	476	5	’s	’s	PART
taxlaw-2865	476	6	executor	executor	NOUN
taxlaw-2865	476	7	retained	retain	VERB
taxlaw-2865	476	8	the	the	DET
taxlaw-2865	476	9	services	service	NOUN
taxlaw-2865	476	10	of	of	ADP
taxlaw-2865	476	11	an	an	DET
taxlaw-2865	476	12	appraiser	appraiser	NOUN
taxlaw-2865	476	13	to	to	PART
taxlaw-2865	476	14	assess	assess	VERB
taxlaw-2865	476	15	the	the	DET
taxlaw-2865	476	16	property	property	NOUN
taxlaw-2865	476	17	’s	’s	PART
taxlaw-2865	476	18	fair	fair	ADJ
taxlaw-2865	476	19	market	market	NOUN
taxlaw-2865	476	20	value	value	NOUN
taxlaw-2865	476	21	.	.	PUNCT
taxlaw-2865	477	1	adhering	adhere	VERB
taxlaw-2865	477	2	to	to	ADP
taxlaw-2865	477	3	executor	executor	VERB
taxlaw-2865	477	4	’s	’s	PART
taxlaw-2865	477	5	instructions	instruction	NOUN
taxlaw-2865	477	6	to	to	PART
taxlaw-2865	477	7	maximize	maximize	VERB
taxlaw-2865	477	8	the	the	DET
taxlaw-2865	477	9	appraisal	appraisal	NOUN
taxlaw-2865	477	10	dollar	dollar	NOUN
taxlaw-2865	477	11	amount	amount	NOUN
taxlaw-2865	477	12	,	,	PUNCT
taxlaw-2865	477	13	the	the	DET
taxlaw-2865	477	14	appraiser	appraiser	NOUN
taxlaw-2865	477	15	would	would	AUX
taxlaw-2865	477	16	likely	likely	ADV
taxlaw-2865	477	17	issue	issue	VERB
taxlaw-2865	477	18	an	an	DET
taxlaw-2865	477	19	appraisal	appraisal	NOUN
taxlaw-2865	477	20	report	report	NOUN
taxlaw-2865	477	21	listing	list	VERB
taxlaw-2865	477	22	the	the	DET
taxlaw-2865	477	23	property	property	NOUN
taxlaw-2865	477	24	’s	’s	PART
taxlaw-2865	477	25	fair	fair	ADJ
taxlaw-2865	477	26	market	market	NOUN
taxlaw-2865	477	27	value	value	NOUN
taxlaw-2865	477	28	to	to	PART
taxlaw-2865	477	29	be	be	AUX
taxlaw-2865	477	30	$	$	SYM
taxlaw-2865	477	31	1	1	NUM
taxlaw-2865	477	32	million	million	NUM
taxlaw-2865	477	33	.	.	PUNCT
taxlaw-2865	478	1	107	107	NUM
taxlaw-2865	478	2	i.r.c	i.r.c	NOUN
taxlaw-2865	478	3	.	.	PUNCT
taxlaw-2865	479	1	§	§	PROPN
taxlaw-2865	479	2	1014(a	1014(a	NUM
taxlaw-2865	479	3	)	)	PUNCT
taxlaw-2865	479	4	.	.	PUNCT
taxlaw-2865	480	1	108	108	NUM
taxlaw-2865	480	2	see	see	VERB
taxlaw-2865	480	3	,	,	PUNCT
taxlaw-2865	480	4	e.g.	e.g.	ADV
taxlaw-2865	480	5	,	,	PUNCT
taxlaw-2865	480	6	henry	henry	PROPN
taxlaw-2865	480	7	ong	ong	PROPN
taxlaw-2865	480	8	,	,	PUNCT
taxlaw-2865	480	9	how	how	SCONJ
taxlaw-2865	480	10	does	do	AUX
taxlaw-2865	480	11	inflation	inflation	NOUN
taxlaw-2865	480	12	affect	affect	VERB
taxlaw-2865	480	13	the	the	DET
taxlaw-2865	480	14	stock	stock	NOUN
taxlaw-2865	480	15	market	market	NOUN
taxlaw-2865	480	16	,	,	PUNCT
taxlaw-2865	480	17	inquirer.net	inquirer.net	PRON
taxlaw-2865	480	18	(	(	PUNCT
taxlaw-2865	480	19	sept	sept	PROPN
taxlaw-2865	480	20	.	.	PROPN
taxlaw-2865	480	21	17	17	NUM
taxlaw-2865	480	22	,	,	PUNCT
taxlaw-2865	480	23	2014	2014	NUM
taxlaw-2865	480	24	)	)	PUNCT
taxlaw-2865	480	25	,	,	PUNCT
taxlaw-2865	480	26	http://business.inquirer.net/178899/how-does-inflation-affect-the-stock-market	http://business.inquirer.net/178899/how-does-inflation-affect-the-stock-market	NOUN
taxlaw-2865	481	1	[	[	X
taxlaw-2865	481	2	https://perma.cc/tev5-v4bv	https://perma.cc/tev5-v4bv	X
taxlaw-2865	481	3	]	]	X
taxlaw-2865	481	4	(	(	PUNCT
taxlaw-2865	481	5	explaining	explain	VERB
taxlaw-2865	481	6	how	how	SCONJ
taxlaw-2865	481	7	equities	equity	NOUN
taxlaw-2865	481	8	are	be	AUX
taxlaw-2865	481	9	a	a	DET
taxlaw-2865	481	10	worthwhile	worthwhile	ADJ
taxlaw-2865	481	11	economic	economic	ADJ
taxlaw-2865	481	12	investment	investment	NOUN
taxlaw-2865	481	13	and	and	CCONJ
taxlaw-2865	481	14	hedge	hedge	NOUN
taxlaw-2865	481	15	during	during	ADP
taxlaw-2865	481	16	inflationary	inflationary	ADJ
taxlaw-2865	481	17	periods	period	NOUN
taxlaw-2865	481	18	)	)	PUNCT
taxlaw-2865	481	19	;	;	PUNCT
taxlaw-2865	481	20	but	but	CCONJ
taxlaw-2865	482	1	cf	cf	X
taxlaw-2865	482	2	.	.	PUNCT
taxlaw-2865	483	1	lawrence	lawrence	PROPN
taxlaw-2865	483	2	h.	h.	PROPN
taxlaw-2865	483	3	summers	summers	PROPN
taxlaw-2865	483	4	,	,	PUNCT
taxlaw-2865	483	5	inflation	inflation	NOUN
taxlaw-2865	483	6	and	and	CCONJ
taxlaw-2865	483	7	the	the	DET
taxlaw-2865	483	8	value	value	NOUN
taxlaw-2865	483	9	of	of	ADP
taxlaw-2865	483	10	corporate	corporate	ADJ
taxlaw-2865	483	11	equities	equity	NOUN
taxlaw-2865	483	12	(	(	PUNCT
taxlaw-2865	483	13	nat’l	nat’l	NUM
taxlaw-2865	483	14	bureau	bureau	PROPN
taxlaw-2865	483	15	of	of	ADP
taxlaw-2865	483	16	econ	econ	PROPN
taxlaw-2865	483	17	.	.	PUNCT
taxlaw-2865	484	1	res	re	NOUN
taxlaw-2865	484	2	.	.	PROPN
taxlaw-2865	484	3	,	,	PUNCT
taxlaw-2865	484	4	working	work	VERB
taxlaw-2865	484	5	paper	paper	NOUN
taxlaw-2865	484	6	no	no	INTJ
taxlaw-2865	484	7	.	.	NOUN
taxlaw-2865	484	8	824	824	NUM
taxlaw-2865	484	9	,	,	PUNCT
taxlaw-2865	484	10	1982	1982	NUM
taxlaw-2865	484	11	)	)	PUNCT
taxlaw-2865	484	12	(	(	PUNCT
taxlaw-2865	484	13	arguing	argue	VERB
taxlaw-2865	484	14	that	that	SCONJ
taxlaw-2865	484	15	inflation	inflation	NOUN
taxlaw-2865	484	16	can	can	AUX
taxlaw-2865	484	17	diminish	diminish	VERB
taxlaw-2865	484	18	equity	equity	NOUN
taxlaw-2865	484	19	value	value	NOUN
taxlaw-2865	484	20	)	)	PUNCT
taxlaw-2865	484	21	.	.	PUNCT
taxlaw-2865	485	1	109	109	NUM
taxlaw-2865	485	2	see	see	NOUN
taxlaw-2865	485	3	i.r.c	i.r.c	NOUN
taxlaw-2865	485	4	.	.	PUNCT
taxlaw-2865	486	1	§	§	PROPN
taxlaw-2865	486	2	168(k	168(k	PROPN
taxlaw-2865	486	3	)	)	PUNCT
taxlaw-2865	486	4	(	(	PUNCT
taxlaw-2865	486	5	permitting	permit	VERB
taxlaw-2865	486	6	,	,	PUNCT
taxlaw-2865	486	7	aside	aside	ADV
taxlaw-2865	486	8	from	from	ADP
taxlaw-2865	486	9	real	real	ADJ
taxlaw-2865	486	10	estate	estate	NOUN
taxlaw-2865	486	11	,	,	PUNCT
taxlaw-2865	486	12	the	the	DET
taxlaw-2865	486	13	vast	vast	ADJ
taxlaw-2865	486	14	majority	majority	NOUN
taxlaw-2865	486	15	of	of	ADP
taxlaw-2865	486	16	purchased	purchase	VERB
taxlaw-2865	486	17	assets	asset	NOUN
taxlaw-2865	486	18	used	use	VERB
taxlaw-2865	486	19	in	in	ADP
taxlaw-2865	486	20	a	a	DET
taxlaw-2865	486	21	trade	trade	NOUN
taxlaw-2865	486	22	or	or	CCONJ
taxlaw-2865	486	23	business	business	NOUN
taxlaw-2865	486	24	to	to	PART
taxlaw-2865	486	25	be	be	AUX
taxlaw-2865	486	26	immediately	immediately	ADV
taxlaw-2865	486	27	expensed	expense	VERB
taxlaw-2865	486	28	)	)	PUNCT
taxlaw-2865	486	29	.	.	PUNCT
taxlaw-2865	487	1	110	110	NUM
taxlaw-2865	487	2	see	see	VERB
taxlaw-2865	487	3	,	,	PUNCT
taxlaw-2865	487	4	e.g.	e.g.	ADV
taxlaw-2865	487	5	,	,	PUNCT
taxlaw-2865	487	6	charles	charles	PROPN
taxlaw-2865	487	7	t.	t.	PROPN
taxlaw-2865	487	8	terry	terry	PROPN
taxlaw-2865	487	9	,	,	PUNCT
taxlaw-2865	487	10	normative	normative	ADJ
taxlaw-2865	487	11	capital	capital	NOUN
taxlaw-2865	487	12	cost	cost	NOUN
taxlaw-2865	487	13	recovery	recovery	NOUN
taxlaw-2865	487	14	for	for	ADP
taxlaw-2865	487	15	a	a	DET
taxlaw-2865	487	16	realization	realization	NOUN
taxlaw-2865	487	17	-	-	PUNCT
taxlaw-2865	487	18	based	base	VERB
taxlaw-2865	487	19	income	income	NOUN
taxlaw-2865	487	20	tax	tax	NOUN
taxlaw-2865	487	21	,	,	PUNCT
taxlaw-2865	487	22	5	5	NUM
taxlaw-2865	487	23	fla	fla	NOUN
taxlaw-2865	487	24	.	.	PUNCT
taxlaw-2865	488	1	tax	tax	PROPN
taxlaw-2865	488	2	rev	rev	PROPN
taxlaw-2865	488	3	.	.	PROPN
taxlaw-2865	488	4	467	467	NUM
taxlaw-2865	488	5	,	,	PUNCT
taxlaw-2865	488	6	480	480	NUM
taxlaw-2865	488	7	(	(	PUNCT
taxlaw-2865	488	8	2002	2002	NUM
taxlaw-2865	488	9	)	)	PUNCT
taxlaw-2865	488	10	(	(	PUNCT
taxlaw-2865	488	11	“	"	PUNCT
taxlaw-2865	488	12	[	[	X
taxlaw-2865	488	13	t]he	t]he	ADV
taxlaw-2865	488	14	present	present	ADJ
taxlaw-2865	488	15	value	value	NOUN
taxlaw-2865	488	16	of	of	ADP
taxlaw-2865	488	17	the	the	DET
taxlaw-2865	488	18	series	series	NOUN
taxlaw-2865	488	19	of	of	ADP
taxlaw-2865	488	20	recovery	recovery	NOUN
taxlaw-2865	488	21	deductions	deduction	NOUN
taxlaw-2865	488	22	available	available	ADJ
taxlaw-2865	488	23	to	to	ADP
taxlaw-2865	488	24	u.s	u.s	PROPN
taxlaw-2865	488	25	.	.	PROPN
taxlaw-2865	488	26	income	income	NOUN
taxlaw-2865	488	27	taxpayers	taxpayer	NOUN
taxlaw-2865	488	28	with	with	ADP
taxlaw-2865	488	29	respect	respect	NOUN
taxlaw-2865	488	30	to	to	ADP
taxlaw-2865	488	31	many	many	ADJ
taxlaw-2865	488	32	assets	asset	NOUN
taxlaw-2865	488	33	exceeds	exceed	VERB
taxlaw-2865	488	34	the	the	DET
taxlaw-2865	488	35	present	present	ADJ
taxlaw-2865	488	36	value	value	NOUN
taxlaw-2865	488	37	of	of	ADP
taxlaw-2865	488	38	economic	economic	ADJ
taxlaw-2865	488	39	depreciation	depreciation	NOUN
taxlaw-2865	488	40	…	…	PUNCT
taxlaw-2865	488	41	.	.	PUNCT
taxlaw-2865	488	42	”	"	PUNCT
taxlaw-2865	488	43	)	)	PUNCT
taxlaw-2865	488	44	.	.	PUNCT
taxlaw-2865	489	1	111	111	NUM
taxlaw-2865	489	2	see	see	NOUN
taxlaw-2865	489	3	,	,	PUNCT
taxlaw-2865	489	4	e.g.	e.g.	ADV
taxlaw-2865	489	5	,	,	PUNCT
taxlaw-2865	489	6	james	james	PROPN
taxlaw-2865	489	7	john	john	PROPN
taxlaw-2865	489	8	jurinski	jurinski	PROPN
taxlaw-2865	489	9	,	,	PUNCT
taxlaw-2865	489	10	estate	estate	NOUN
taxlaw-2865	489	11	plans	plan	NOUN
taxlaw-2865	489	12	with	with	ADP
taxlaw-2865	489	13	real	real	ADJ
taxlaw-2865	489	14	estate	estate	NOUN
taxlaw-2865	489	15	may	may	AUX
taxlaw-2865	489	16	need	need	VERB
taxlaw-2865	489	17	major	major	ADJ
taxlaw-2865	489	18	revisions	revision	NOUN
taxlaw-2865	489	19	,	,	PUNCT
taxlaw-2865	489	20	42	42	NUM
taxlaw-2865	489	21	real	real	ADJ
taxlaw-2865	489	22	est	est	NOUN
taxlaw-2865	489	23	.	.	PUNCT
taxlaw-2865	490	1	tax’n	tax’n	NUM
taxlaw-2865	490	2	44	44	NUM
taxlaw-2865	490	3	,	,	PUNCT
taxlaw-2865	490	4	46	46	NUM
taxlaw-2865	490	5	(	(	PUNCT
taxlaw-2865	490	6	2014	2014	NUM
taxlaw-2865	490	7	)	)	PUNCT
taxlaw-2865	490	8	(	(	PUNCT
taxlaw-2865	490	9	“	"	PUNCT
taxlaw-2865	490	10	in	in	ADP
taxlaw-2865	490	11	some	some	DET
taxlaw-2865	490	12	situations	situation	NOUN
taxlaw-2865	490	13	,	,	PUNCT
taxlaw-2865	490	14	the	the	DET
taxlaw-2865	490	15	planning	planning	NOUN
taxlaw-2865	490	16	focus	focus	NOUN
taxlaw-2865	490	17	will	will	AUX
taxlaw-2865	490	18	be	be	AUX
taxlaw-2865	490	19	on	on	ADP
taxlaw-2865	490	20	maximizing	maximize	VERB
taxlaw-2865	490	21	asset	asset	NOUN
taxlaw-2865	490	22	values	value	NOUN
taxlaw-2865	490	23	to	to	PART
taxlaw-2865	490	24	take	take	VERB
taxlaw-2865	490	25	advantage	advantage	NOUN
taxlaw-2865	490	26	of	of	ADP
taxlaw-2865	490	27	the	the	DET
taxlaw-2865	490	28	step	step	NOUN
taxlaw-2865	490	29	-	-	PUNCT
taxlaw-2865	490	30	up	up	NOUN
taxlaw-2865	490	31	rather	rather	ADV
taxlaw-2865	490	32	than	than	ADP
taxlaw-2865	490	33	minimizing	minimize	VERB
taxlaw-2865	490	34	the	the	DET
taxlaw-2865	490	35	value	value	NOUN
taxlaw-2865	490	36	of	of	ADP
taxlaw-2865	490	37	property	property	NOUN
taxlaw-2865	490	38	to	to	PART
taxlaw-2865	490	39	minimize	minimize	VERB
taxlaw-2865	490	40	estate	estate	NOUN
taxlaw-2865	490	41	tax	tax	NOUN
taxlaw-2865	490	42	.	.	PUNCT
taxlaw-2865	491	1	the	the	DET
taxlaw-2865	491	2	irs	irs	PROPN
taxlaw-2865	491	3	may	may	AUX
taxlaw-2865	491	4	also	also	ADV
taxlaw-2865	491	5	reverse	reverse	VERB
taxlaw-2865	491	6	roles	role	NOUN
taxlaw-2865	491	7	and	and	CCONJ
taxlaw-2865	491	8	urge	urge	VERB
taxlaw-2865	491	9	low	low	ADJ
taxlaw-2865	491	10	asset	asset	NOUN
taxlaw-2865	491	11	valuations	valuation	NOUN
taxlaw-2865	491	12	and	and	CCONJ
taxlaw-2865	491	13	even	even	ADV
taxlaw-2865	491	14	valuation	valuation	NOUN
taxlaw-2865	491	15	discounts	discount	NOUN
taxlaw-2865	491	16	.	.	PUNCT
taxlaw-2865	491	17	”	"	PUNCT
taxlaw-2865	491	18	)	)	PUNCT
taxlaw-2865	491	19	;	;	PUNCT
taxlaw-2865	491	20	john	john	PROPN
taxlaw-2865	491	21	j.	j.	PROPN
taxlaw-2865	491	22	scroggin	scroggin	PROPN
taxlaw-2865	491	23	,	,	PUNCT
taxlaw-2865	491	24	income	income	NOUN
taxlaw-2865	491	25	tax	tax	NOUN
taxlaw-2865	491	26	planning	planning	NOUN
taxlaw-2865	491	27	now	now	ADV
taxlaw-2865	491	28	that	that	PRON
taxlaw-2865	491	29	estate	estate	NOUN
taxlaw-2865	491	30	taxes	taxis	NOUN
taxlaw-2865	491	31	are	be	AUX
taxlaw-2865	491	32	less	less	ADV
taxlaw-2865	491	33	significant	significant	ADJ
taxlaw-2865	491	34	,	,	PUNCT
taxlaw-2865	491	35	32	32	NUM
taxlaw-2865	491	36	est	est	X
taxlaw-2865	491	37	.	.	PUNCT
taxlaw-2865	492	1	plan	plan	NOUN
taxlaw-2865	492	2	.	.	PUNCT
taxlaw-2865	493	1	33	33	NUM
taxlaw-2865	493	2	,	,	PUNCT
taxlaw-2865	493	3	35	35	NUM
taxlaw-2865	493	4	(	(	PUNCT
taxlaw-2865	493	5	2005	2005	NUM
taxlaw-2865	493	6	)	)	PUNCT
taxlaw-2865	493	7	(	(	PUNCT
taxlaw-2865	493	8	“	"	PUNCT
taxlaw-2865	493	9	instead	instead	ADV
taxlaw-2865	493	10	of	of	ADP
taxlaw-2865	493	11	lowering	lower	VERB
taxlaw-2865	493	12	the	the	DET
taxlaw-2865	493	13	value	value	NOUN
taxlaw-2865	493	14	of	of	ADP
taxlaw-2865	493	15	assets	asset	NOUN
taxlaw-2865	493	16	to	to	PART
taxlaw-2865	493	17	reduce	reduce	VERB
taxlaw-2865	493	18	transfer	transfer	NOUN
taxlaw-2865	493	19	taxes	taxis	NOUN
taxlaw-2865	493	20	,	,	PUNCT
taxlaw-2865	493	21	clients	client	NOUN
taxlaw-2865	493	22	may	may	AUX
taxlaw-2865	493	23	actually	actually	ADV
taxlaw-2865	493	24	want	want	VERB
taxlaw-2865	493	25	to	to	PART
taxlaw-2865	493	26	increase	increase	VERB
taxlaw-2865	493	27	the	the	DET
taxlaw-2865	493	28	value	value	NOUN
taxlaw-2865	493	29	of	of	ADP
taxlaw-2865	493	30	assets	asset	NOUN
taxlaw-2865	493	31	to	to	PART
taxlaw-2865	493	32	obtain	obtain	VERB
taxlaw-2865	493	33	a	a	DET
taxlaw-2865	493	34	higher	high	ADJ
taxlaw-2865	493	35	basis	basis	NOUN
taxlaw-2865	493	36	step	step	NOUN
taxlaw-2865	493	37	-	-	PUNCT
taxlaw-2865	493	38	up	up	NOUN
taxlaw-2865	493	39	.	.	PUNCT
taxlaw-2865	494	1	the	the	DET
taxlaw-2865	494	2	higher	high	ADJ
taxlaw-2865	494	3	basis	basis	NOUN
taxlaw-2865	494	4	will	will	AUX
taxlaw-2865	494	5	reduce	reduce	VERB
taxlaw-2865	494	6	the	the	DET
taxlaw-2865	494	7	income	income	NOUN
taxlaw-2865	494	8	taxes	taxis	NOUN
taxlaw-2865	494	9	paid	pay	VERB
taxlaw-2865	494	10	by	by	ADP
taxlaw-2865	494	11	heirs	heir	NOUN
taxlaw-2865	494	12	on	on	ADP
taxlaw-2865	494	13	the	the	DET
taxlaw-2865	494	14	sale	sale	NOUN
taxlaw-2865	494	15	of	of	ADP
taxlaw-2865	494	16	inherited	inherit	VERB
taxlaw-2865	494	17	assets	asset	NOUN
taxlaw-2865	494	18	and	and	CCONJ
taxlaw-2865	494	19	will	will	AUX
taxlaw-2865	494	20	create	create	VERB
taxlaw-2865	494	21	new	new	ADJ
taxlaw-2865	494	22	depreciable	depreciable	ADJ
taxlaw-2865	494	23	values	value	NOUN
taxlaw-2865	494	24	for	for	ADP
taxlaw-2865	494	25	depreciable	depreciable	ADJ
taxlaw-2865	494	26	assets	asset	NOUN
taxlaw-2865	494	27	.	.	PUNCT
taxlaw-2865	494	28	”	"	PUNCT
taxlaw-2865	494	29	)	)	PUNCT
taxlaw-2865	494	30	.	.	PUNCT
taxlaw-2865	495	1	2018	2018	NUM
taxlaw-2865	495	2	]	]	PUNCT
taxlaw-2865	495	3	67	67	NUM
taxlaw-2865	495	4	determining	determine	VERB
taxlaw-2865	495	5	an	an	DET
taxlaw-2865	495	6	asset	asset	NOUN
taxlaw-2865	495	7	’s	’s	PART
taxlaw-2865	495	8	tax	tax	NOUN
taxlaw-2865	495	9	basis	basis	NOUN
taxlaw-2865	495	10	in	in	ADP
taxlaw-2865	495	11	the	the	DET
taxlaw-2865	495	12	absence	absence	NOUN
taxlaw-2865	495	13	of	of	ADP
taxlaw-2865	495	14	a	a	DET
taxlaw-2865	495	15	meaningful	meaningful	ADJ
taxlaw-2865	495	16	transfer	transfer	NOUN
taxlaw-2865	495	17	tax	tax	NOUN
taxlaw-2865	495	18	regime	regime	NOUN
taxlaw-2865	495	19	going	go	VERB
taxlaw-2865	495	20	forward	forward	ADV
taxlaw-2865	495	21	,	,	PUNCT
taxlaw-2865	495	22	the	the	DET
taxlaw-2865	495	23	decedent	decedent	NOUN
taxlaw-2865	495	24	’s	’s	PART
taxlaw-2865	495	25	heir	heir	NOUN
taxlaw-2865	495	26	would	would	AUX
taxlaw-2865	495	27	presumably	presumably	ADV
taxlaw-2865	495	28	use	use	VERB
taxlaw-2865	495	29	this	this	DET
taxlaw-2865	495	30	high	high	ADJ
taxlaw-2865	495	31	value	value	NOUN
taxlaw-2865	495	32	appraisal	appraisal	NOUN
taxlaw-2865	495	33	report	report	NOUN
taxlaw-2865	495	34	for	for	ADP
taxlaw-2865	495	35	tax	tax	NOUN
taxlaw-2865	495	36	basis	basis	NOUN
taxlaw-2865	495	37	computational	computational	ADJ
taxlaw-2865	495	38	purposes	purpose	NOUN
taxlaw-2865	495	39	(	(	PUNCT
taxlaw-2865	495	40	i.e.	i.e.	X
taxlaw-2865	495	41	,	,	PUNCT
taxlaw-2865	495	42	determining	determine	VERB
taxlaw-2865	495	43	future	future	ADJ
taxlaw-2865	495	44	depreciation	depreciation	NOUN
taxlaw-2865	495	45	deductions	deduction	NOUN
taxlaw-2865	495	46	and	and	CCONJ
taxlaw-2865	495	47	computing	computing	NOUN
taxlaw-2865	495	48	gain	gain	NOUN
taxlaw-2865	495	49	/	/	SYM
taxlaw-2865	495	50	loss	loss	NOUN
taxlaw-2865	495	51	upon	upon	SCONJ
taxlaw-2865	495	52	subsequent	subsequent	ADJ
taxlaw-2865	495	53	property	property	NOUN
taxlaw-2865	495	54	sale	sale	NOUN
taxlaw-2865	495	55	,	,	PUNCT
taxlaw-2865	495	56	exchange	exchange	NOUN
taxlaw-2865	495	57	,	,	PUNCT
taxlaw-2865	495	58	or	or	CCONJ
taxlaw-2865	495	59	disposition	disposition	NOUN
taxlaw-2865	495	60	)	)	PUNCT
taxlaw-2865	495	61	.	.	PUNCT
taxlaw-2865	496	1	thus	thus	ADV
taxlaw-2865	496	2	,	,	PUNCT
taxlaw-2865	496	3	by	by	ADP
taxlaw-2865	496	4	reporting	report	VERB
taxlaw-2865	496	5	a	a	DET
taxlaw-2865	496	6	$	$	SYM
taxlaw-2865	496	7	1	1	NUM
taxlaw-2865	496	8	million	million	NUM
taxlaw-2865	496	9	date	date	NOUN
taxlaw-2865	496	10	of	of	ADP
taxlaw-2865	496	11	death	death	NOUN
taxlaw-2865	496	12	fair	fair	ADJ
taxlaw-2865	496	13	market	market	NOUN
taxlaw-2865	496	14	value	value	NOUN
taxlaw-2865	496	15	,	,	PUNCT
taxlaw-2865	496	16	the	the	DET
taxlaw-2865	496	17	decedent	decedent	NOUN
taxlaw-2865	496	18	’s	’s	PART
taxlaw-2865	496	19	executor	executor	NOUN
taxlaw-2865	496	20	is	be	AUX
taxlaw-2865	496	21	able	able	ADJ
taxlaw-2865	496	22	to	to	PART
taxlaw-2865	496	23	save	save	VERB
taxlaw-2865	496	24	the	the	DET
taxlaw-2865	496	25	decedent	decedent	NOUN
taxlaw-2865	496	26	’s	’s	PART
taxlaw-2865	496	27	heirs	heir	NOUN
taxlaw-2865	496	28	tax	tax	NOUN
taxlaw-2865	496	29	on	on	ADP
taxlaw-2865	496	30	$	$	SYM
taxlaw-2865	496	31	200,000	200,000	NUM
taxlaw-2865	496	32	(	(	PUNCT
taxlaw-2865	496	33	i.e.	i.e.	X
taxlaw-2865	496	34	,	,	PUNCT
taxlaw-2865	496	35	$	$	SYM
taxlaw-2865	496	36	1	1	NUM
taxlaw-2865	496	37	million	million	NUM
taxlaw-2865	496	38	(	(	PUNCT
taxlaw-2865	496	39	reported	report	VERB
taxlaw-2865	496	40	value	value	NOUN
taxlaw-2865	496	41	)	)	PUNCT
taxlaw-2865	496	42	$	$	SYM
taxlaw-2865	496	43	800,000	800,000	NUM
taxlaw-2865	496	44	(	(	PUNCT
taxlaw-2865	496	45	theoretical	theoretical	ADJ
taxlaw-2865	496	46	value	value	NOUN
taxlaw-2865	496	47	)	)	PUNCT
taxlaw-2865	496	48	)	)	PUNCT
taxlaw-2865	496	49	.	.	PUNCT
taxlaw-2865	497	1	2	2	X
taxlaw-2865	497	2	.	.	X
taxlaw-2865	497	3	asset	asset	NOUN
taxlaw-2865	497	4	retention	retention	NOUN
taxlaw-2865	497	5	.	.	PUNCT
taxlaw-2865	498	1	taxpayers	taxpayer	NOUN
taxlaw-2865	498	2	are	be	AUX
taxlaw-2865	498	3	at	at	ADP
taxlaw-2865	498	4	liberty	liberty	NOUN
taxlaw-2865	498	5	to	to	PART
taxlaw-2865	498	6	make	make	VERB
taxlaw-2865	498	7	lifetime	lifetime	NOUN
taxlaw-2865	498	8	gifts	gift	NOUN
taxlaw-2865	498	9	or	or	CCONJ
taxlaw-2865	498	10	testamentary	testamentary	ADJ
taxlaw-2865	498	11	bequests	bequest	NOUN
taxlaw-2865	498	12	of	of	ADP
taxlaw-2865	498	13	the	the	DET
taxlaw-2865	498	14	assets	asset	NOUN
taxlaw-2865	498	15	that	that	PRON
taxlaw-2865	498	16	they	they	PRON
taxlaw-2865	498	17	own	own	VERB
taxlaw-2865	498	18	.	.	PUNCT
taxlaw-2865	499	1	there	there	PRON
taxlaw-2865	499	2	is	be	VERB
taxlaw-2865	499	3	a	a	DET
taxlaw-2865	499	4	pro	pro	ADJ
taxlaw-2865	499	5	and	and	CCONJ
taxlaw-2865	499	6	a	a	DET
taxlaw-2865	499	7	con	con	NOUN
taxlaw-2865	499	8	associated	associate	VERB
taxlaw-2865	499	9	with	with	ADP
taxlaw-2865	499	10	gift	gift	NOUN
taxlaw-2865	499	11	-	-	PUNCT
taxlaw-2865	499	12	giving	giving	NOUN
taxlaw-2865	499	13	:	:	PUNCT
taxlaw-2865	499	14	the	the	DET
taxlaw-2865	499	15	pro	pro	NOUN
taxlaw-2865	499	16	is	be	AUX
taxlaw-2865	499	17	that	that	SCONJ
taxlaw-2865	499	18	,	,	PUNCT
taxlaw-2865	499	19	for	for	ADP
taxlaw-2865	499	20	transfer	transfer	NOUN
taxlaw-2865	499	21	tax	tax	NOUN
taxlaw-2865	499	22	purposes	purpose	NOUN
taxlaw-2865	499	23	,	,	PUNCT
taxlaw-2865	499	24	taxpayers	taxpayer	NOUN
taxlaw-2865	499	25	can	can	AUX
taxlaw-2865	499	26	effectively	effectively	ADV
taxlaw-2865	499	27	fix	fix	VERB
taxlaw-2865	499	28	the	the	DET
taxlaw-2865	499	29	asset	asset	NOUN
taxlaw-2865	499	30	’s	’s	PART
taxlaw-2865	499	31	value	value	NOUN
taxlaw-2865	499	32	for	for	ADP
taxlaw-2865	499	33	transfer	transfer	NOUN
taxlaw-2865	499	34	tax	tax	NOUN
taxlaw-2865	499	35	purposes	purpose	NOUN
taxlaw-2865	499	36	as	as	ADP
taxlaw-2865	499	37	of	of	ADP
taxlaw-2865	499	38	the	the	DET
taxlaw-2865	499	39	time	time	NOUN
taxlaw-2865	499	40	of	of	ADP
taxlaw-2865	499	41	the	the	DET
taxlaw-2865	499	42	gift	gift	NOUN
taxlaw-2865	499	43	,	,	PUNCT
taxlaw-2865	499	44	thereby	thereby	ADV
taxlaw-2865	499	45	safeguarding	safeguard	VERB
taxlaw-2865	499	46	all	all	DET
taxlaw-2865	499	47	future	future	ADJ
taxlaw-2865	499	48	asset	asset	NOUN
taxlaw-2865	499	49	appreciation	appreciation	NOUN
taxlaw-2865	499	50	from	from	ADP
taxlaw-2865	499	51	additional	additional	ADJ
taxlaw-2865	499	52	transfer	transfer	NOUN
taxlaw-2865	499	53	tax	tax	NOUN
taxlaw-2865	499	54	exposure.112	exposure.112	NOUN
taxlaw-2865	499	55	the	the	DET
taxlaw-2865	499	56	con	con	NOUN
taxlaw-2865	499	57	is	be	AUX
taxlaw-2865	499	58	that	that	SCONJ
taxlaw-2865	499	59	,	,	PUNCT
taxlaw-2865	499	60	for	for	ADP
taxlaw-2865	499	61	income	income	NOUN
taxlaw-2865	499	62	tax	tax	NOUN
taxlaw-2865	499	63	purposes	purpose	NOUN
taxlaw-2865	499	64	,	,	PUNCT
taxlaw-2865	499	65	the	the	DET
taxlaw-2865	499	66	property	property	NOUN
taxlaw-2865	499	67	’s	’s	PART
taxlaw-2865	499	68	recipient	recipient	NOUN
taxlaw-2865	499	69	must	must	AUX
taxlaw-2865	499	70	take	take	VERB
taxlaw-2865	499	71	the	the	DET
taxlaw-2865	499	72	transferor	transferor	NOUN
taxlaw-2865	499	73	’s	’s	PART
taxlaw-2865	499	74	basis	basis	NOUN
taxlaw-2865	499	75	in	in	ADP
taxlaw-2865	499	76	the	the	DET
taxlaw-2865	499	77	transferred	transfer	VERB
taxlaw-2865	499	78	asset.113	asset.113	NOUN
taxlaw-2865	499	79	in	in	ADP
taxlaw-2865	499	80	the	the	DET
taxlaw-2865	499	81	absence	absence	NOUN
taxlaw-2865	499	82	of	of	ADP
taxlaw-2865	499	83	a	a	DET
taxlaw-2865	499	84	transfer	transfer	NOUN
taxlaw-2865	499	85	tax	tax	NOUN
taxlaw-2865	499	86	,	,	PUNCT
taxlaw-2865	499	87	basis	basis	NOUN
taxlaw-2865	499	88	considerations	consideration	NOUN
taxlaw-2865	499	89	will	will	AUX
taxlaw-2865	499	90	drive	drive	VERB
taxlaw-2865	499	91	many	many	ADJ
taxlaw-2865	499	92	taxpayers	taxpayer	NOUN
taxlaw-2865	499	93	to	to	PART
taxlaw-2865	499	94	retain	retain	VERB
taxlaw-2865	499	95	their	their	PRON
taxlaw-2865	499	96	assets	asset	NOUN
taxlaw-2865	499	97	rather	rather	ADV
taxlaw-2865	499	98	than	than	ADP
taxlaw-2865	499	99	gift	gift	VERB
taxlaw-2865	499	100	them	they	PRON
taxlaw-2865	499	101	.	.	PUNCT
taxlaw-2865	500	1	the	the	DET
taxlaw-2865	500	2	reason	reason	NOUN
taxlaw-2865	500	3	is	be	AUX
taxlaw-2865	500	4	simple	simple	ADJ
taxlaw-2865	500	5	:	:	PUNCT
taxlaw-2865	500	6	taxpayers	taxpayer	NOUN
taxlaw-2865	500	7	prefer	prefer	VERB
taxlaw-2865	500	8	not	not	PART
taxlaw-2865	500	9	to	to	PART
taxlaw-2865	500	10	saddle	saddle	VERB
taxlaw-2865	500	11	their	their	PRON
taxlaw-2865	500	12	intended	intend	VERB
taxlaw-2865	500	13	recipients	recipient	NOUN
taxlaw-2865	500	14	with	with	ADP
taxlaw-2865	500	15	assets	asset	NOUN
taxlaw-2865	500	16	that	that	PRON
taxlaw-2865	500	17	have	have	VERB
taxlaw-2865	500	18	the	the	DET
taxlaw-2865	500	19	transferor	transferor	NOUN
taxlaw-2865	500	20	’s	’s	PART
taxlaw-2865	500	21	basis	basis	NOUN
taxlaw-2865	500	22	;	;	PUNCT
taxlaw-2865	500	23	instead	instead	ADV
taxlaw-2865	500	24	,	,	PUNCT
taxlaw-2865	500	25	they	they	PRON
taxlaw-2865	500	26	want	want	VERB
taxlaw-2865	500	27	to	to	PART
taxlaw-2865	500	28	accord	accord	VERB
taxlaw-2865	500	29	their	their	PRON
taxlaw-2865	500	30	intended	intend	VERB
taxlaw-2865	500	31	beneficiaries	beneficiary	NOUN
taxlaw-2865	500	32	with	with	ADP
taxlaw-2865	500	33	assets	asset	NOUN
taxlaw-2865	500	34	that	that	PRON
taxlaw-2865	500	35	have	have	VERB
taxlaw-2865	500	36	tax	tax	NOUN
taxlaw-2865	500	37	bases	basis	NOUN
taxlaw-2865	500	38	equal	equal	ADJ
taxlaw-2865	500	39	to	to	ADP
taxlaw-2865	500	40	fair	fair	ADJ
taxlaw-2865	500	41	market	market	NOUN
taxlaw-2865	500	42	value	value	NOUN
taxlaw-2865	500	43	.	.	PUNCT
taxlaw-2865	501	1	with	with	ADP
taxlaw-2865	501	2	highlyappreciating	highlyappreciate	VERB
taxlaw-2865	501	3	assets	asset	NOUN
taxlaw-2865	501	4	,	,	PUNCT
taxlaw-2865	501	5	retention	retention	NOUN
taxlaw-2865	501	6	in	in	ADP
taxlaw-2865	501	7	the	the	DET
taxlaw-2865	501	8	taxpayer	taxpayer	NOUN
taxlaw-2865	501	9	’s	’s	PART
taxlaw-2865	501	10	hands	hand	NOUN
taxlaw-2865	501	11	will	will	AUX
taxlaw-2865	501	12	become	become	VERB
taxlaw-2865	501	13	the	the	DET
taxlaw-2865	501	14	norm	norm	NOUN
taxlaw-2865	501	15	,	,	PUNCT
taxlaw-2865	501	16	not	not	PART
taxlaw-2865	501	17	the	the	DET
taxlaw-2865	501	18	exception	exception	NOUN
taxlaw-2865	501	19	.	.	PUNCT
taxlaw-2865	502	1	to	to	PART
taxlaw-2865	502	2	illustrate	illustrate	VERB
taxlaw-2865	502	3	,	,	PUNCT
taxlaw-2865	502	4	consider	consider	VERB
taxlaw-2865	502	5	again	again	ADV
taxlaw-2865	502	6	the	the	DET
taxlaw-2865	502	7	example	example	NOUN
taxlaw-2865	502	8	of	of	ADP
taxlaw-2865	502	9	the	the	DET
taxlaw-2865	502	10	real	real	ADJ
taxlaw-2865	502	11	estate	estate	NOUN
taxlaw-2865	502	12	that	that	PRON
taxlaw-2865	502	13	the	the	DET
taxlaw-2865	502	14	taxpayer	taxpayer	NOUN
taxlaw-2865	502	15	acquired	acquire	VERB
taxlaw-2865	502	16	for	for	ADP
taxlaw-2865	502	17	$	$	SYM
taxlaw-2865	502	18	100,000	100,000	NUM
taxlaw-2865	502	19	and	and	CCONJ
taxlaw-2865	502	20	is	be	AUX
taxlaw-2865	502	21	now	now	ADV
taxlaw-2865	502	22	worth	worth	ADJ
taxlaw-2865	502	23	between	between	ADP
taxlaw-2865	502	24	$	$	SYM
taxlaw-2865	502	25	800,000	800,000	NUM
taxlaw-2865	502	26	to	to	PART
taxlaw-2865	502	27	$	$	SYM
taxlaw-2865	502	28	1	1	NUM
taxlaw-2865	502	29	million	million	NUM
taxlaw-2865	502	30	.	.	PUNCT
taxlaw-2865	503	1	if	if	SCONJ
taxlaw-2865	503	2	the	the	DET
taxlaw-2865	503	3	taxpayer	taxpayer	NOUN
taxlaw-2865	503	4	gifts	gift	VERB
taxlaw-2865	503	5	such	such	ADJ
taxlaw-2865	503	6	property	property	NOUN
taxlaw-2865	503	7	,	,	PUNCT
taxlaw-2865	503	8	its	its	PRON
taxlaw-2865	503	9	recipient	recipient	NOUN
taxlaw-2865	503	10	will	will	AUX
taxlaw-2865	503	11	have	have	VERB
taxlaw-2865	503	12	a	a	DET
taxlaw-2865	503	13	$	$	SYM
taxlaw-2865	503	14	100,000	100,000	NUM
taxlaw-2865	503	15	tax	tax	NOUN
taxlaw-2865	503	16	basis	basis	NOUN
taxlaw-2865	503	17	in	in	ADP
taxlaw-2865	503	18	the	the	DET
taxlaw-2865	503	19	property;114	property;114	NOUN
taxlaw-2865	503	20	however	however	ADV
taxlaw-2865	503	21	,	,	PUNCT
taxlaw-2865	503	22	if	if	SCONJ
taxlaw-2865	503	23	the	the	DET
taxlaw-2865	503	24	taxpayer	taxpayer	NOUN
taxlaw-2865	503	25	retains	retain	VERB
taxlaw-2865	503	26	the	the	DET
taxlaw-2865	503	27	property	property	NOUN
taxlaw-2865	503	28	and	and	CCONJ
taxlaw-2865	503	29	later	late	ADJ
taxlaw-2865	503	30	bequeaths	bequeath	NOUN
taxlaw-2865	503	31	it	it	PRON
taxlaw-2865	503	32	,	,	PUNCT
taxlaw-2865	503	33	its	its	PRON
taxlaw-2865	503	34	recipient	recipient	NOUN
taxlaw-2865	503	35	will	will	AUX
taxlaw-2865	503	36	have	have	VERB
taxlaw-2865	503	37	a	a	DET
taxlaw-2865	503	38	$	$	SYM
taxlaw-2865	503	39	1	1	NUM
taxlaw-2865	503	40	million	million	NUM
taxlaw-2865	503	41	tax	tax	NOUN
taxlaw-2865	503	42	basis	basis	NOUN
taxlaw-2865	503	43	in	in	ADP
taxlaw-2865	503	44	the	the	DET
taxlaw-2865	503	45	real	real	ADJ
taxlaw-2865	503	46	estate.115	estate.115	PROPN
taxlaw-2865	503	47	asset	asset	NOUN
taxlaw-2865	503	48	retention	retention	NOUN
taxlaw-2865	503	49	thus	thus	ADV
taxlaw-2865	503	50	saved	save	VERB
taxlaw-2865	503	51	the	the	DET
taxlaw-2865	503	52	asset	asset	NOUN
taxlaw-2865	503	53	recipient	recipient	NOUN
taxlaw-2865	503	54	taxes	taxis	NOUN
taxlaw-2865	503	55	on	on	ADP
taxlaw-2865	503	56	$	$	SYM
taxlaw-2865	503	57	900,000	900,000	NUM
taxlaw-2865	503	58	(	(	PUNCT
taxlaw-2865	503	59	i.e.	i.e.	X
taxlaw-2865	503	60	,	,	PUNCT
taxlaw-2865	503	61	$	$	SYM
taxlaw-2865	503	62	1	1	NUM
taxlaw-2865	503	63	million	million	NUM
taxlaw-2865	503	64	$	$	SYM
taxlaw-2865	503	65	100,000	100,000	NUM
taxlaw-2865	503	66	)	)	PUNCT
taxlaw-2865	503	67	,	,	PUNCT
taxlaw-2865	503	68	epitomizing	epitomize	VERB
taxlaw-2865	503	69	why	why	SCONJ
taxlaw-2865	503	70	,	,	PUNCT
taxlaw-2865	503	71	going	go	VERB
taxlaw-2865	503	72	forward	forward	ADV
taxlaw-2865	503	73	,	,	PUNCT
taxlaw-2865	503	74	large	large	ADJ
taxlaw-2865	503	75	-	-	PUNCT
taxlaw-2865	503	76	scaled	scale	VERB
taxlaw-2865	503	77	asset	asset	NOUN
taxlaw-2865	503	78	retention	retention	NOUN
taxlaw-2865	503	79	will	will	AUX
taxlaw-2865	503	80	likely	likely	ADV
taxlaw-2865	503	81	become	become	VERB
taxlaw-2865	503	82	standard	standard	ADJ
taxlaw-2865	503	83	practice	practice	NOUN
taxlaw-2865	503	84	.	.	PUNCT
taxlaw-2865	504	1	3	3	X
taxlaw-2865	504	2	.	.	X
taxlaw-2865	504	3	asset	asset	NOUN
taxlaw-2865	504	4	gift	gift	NOUN
taxlaw-2865	504	5	-	-	PUNCT
taxlaw-2865	504	6	giving	giving	NOUN
taxlaw-2865	504	7	.	.	PUNCT
taxlaw-2865	505	1	the	the	DET
taxlaw-2865	505	2	previous	previous	ADJ
taxlaw-2865	505	3	part	part	NOUN
taxlaw-2865	505	4	demonstrates	demonstrate	VERB
taxlaw-2865	505	5	why	why	SCONJ
taxlaw-2865	505	6	older	old	ADJ
taxlaw-2865	505	7	taxpayers	taxpayer	NOUN
taxlaw-2865	505	8	are	be	AUX
taxlaw-2865	505	9	clearly	clearly	ADV
taxlaw-2865	505	10	motivated	motivated	ADJ
taxlaw-2865	505	11	to	to	PART
taxlaw-2865	505	12	retain	retain	VERB
taxlaw-2865	505	13	their	their	PRON
taxlaw-2865	505	14	appreciated	appreciated	ADJ
taxlaw-2865	505	15	assets	asset	NOUN
taxlaw-2865	505	16	,	,	PUNCT
taxlaw-2865	505	17	and	and	CCONJ
taxlaw-2865	505	18	let	let	VERB
taxlaw-2865	505	19	the	the	DET
taxlaw-2865	505	20	fair	fair	ADJ
taxlaw-2865	505	21	market	market	NOUN
taxlaw-2865	505	22	value	value	NOUN
taxlaw-2865	505	23	basis	basis	NOUN
taxlaw-2865	505	24	rule	rule	NOUN
taxlaw-2865	505	25	eliminate	eliminate	VERB
taxlaw-2865	505	26	taxable	taxable	ADJ
taxlaw-2865	505	27	gains	gain	NOUN
taxlaw-2865	505	28	in	in	ADP
taxlaw-2865	505	29	the	the	DET
taxlaw-2865	505	30	hands	hand	NOUN
taxlaw-2865	505	31	of	of	ADP
taxlaw-2865	505	32	beneficiaries	beneficiary	NOUN
taxlaw-2865	505	33	.	.	PUNCT
taxlaw-2865	506	1	but	but	CCONJ
taxlaw-2865	506	2	in	in	ADP
taxlaw-2865	506	3	other	other	ADJ
taxlaw-2865	506	4	circumstances	circumstance	NOUN
taxlaw-2865	506	5	,	,	PUNCT
taxlaw-2865	506	6	the	the	DET
taxlaw-2865	506	7	opposite	opposite	ADJ
taxlaw-2865	506	8	strategy	strategy	NOUN
taxlaw-2865	506	9	may	may	AUX
taxlaw-2865	506	10	still	still	ADV
taxlaw-2865	506	11	have	have	VERB
taxlaw-2865	506	12	some	some	DET
taxlaw-2865	506	13	uses	use	NOUN
taxlaw-2865	506	14	.	.	PUNCT
taxlaw-2865	507	1	more	more	ADV
taxlaw-2865	507	2	specifically	specifically	ADV
taxlaw-2865	507	3	,	,	PUNCT
taxlaw-2865	507	4	younger	young	ADJ
taxlaw-2865	507	5	,	,	PUNCT
taxlaw-2865	507	6	well	well	ADV
taxlaw-2865	507	7	-	-	PUNCT
taxlaw-2865	507	8	heeled	heeled	ADJ
taxlaw-2865	507	9	,	,	PUNCT
taxlaw-2865	507	10	taxpayers	taxpayer	NOUN
taxlaw-2865	507	11	may	may	AUX
taxlaw-2865	507	12	now	now	ADV
taxlaw-2865	507	13	have	have	VERB
taxlaw-2865	507	14	a	a	DET
taxlaw-2865	507	15	greater	great	ADJ
taxlaw-2865	507	16	incentive	incentive	NOUN
taxlaw-2865	507	17	to	to	PART
taxlaw-2865	507	18	give	give	VERB
taxlaw-2865	507	19	their	their	PRON
taxlaw-2865	507	20	appreciated	appreciated	ADJ
taxlaw-2865	507	21	assets	asset	NOUN
taxlaw-2865	507	22	to	to	ADP
taxlaw-2865	507	23	older	old	ADJ
taxlaw-2865	507	24	relatives	relative	NOUN
taxlaw-2865	507	25	,	,	PUNCT
taxlaw-2865	507	26	with	with	ADP
taxlaw-2865	507	27	the	the	DET
taxlaw-2865	507	28	expectation	expectation	NOUN
taxlaw-2865	507	29	that	that	SCONJ
taxlaw-2865	507	30	the	the	DET
taxlaw-2865	507	31	gifted	gifted	ADJ
taxlaw-2865	507	32	assets	asset	NOUN
taxlaw-2865	507	33	will	will	AUX
taxlaw-2865	507	34	be	be	AUX
taxlaw-2865	507	35	returned	return	VERB
taxlaw-2865	507	36	to	to	ADP
taxlaw-2865	507	37	them	they	PRON
taxlaw-2865	507	38	in	in	ADP
taxlaw-2865	507	39	the	the	DET
taxlaw-2865	507	40	form	form	NOUN
taxlaw-2865	507	41	of	of	ADP
taxlaw-2865	507	42	subsequent	subsequent	ADJ
taxlaw-2865	507	43	bequests.116	bequests.116	NOUN
taxlaw-2865	507	44	currently	currently	ADV
taxlaw-2865	507	45	,	,	PUNCT
taxlaw-2865	507	46	if	if	SCONJ
taxlaw-2865	507	47	the	the	DET
taxlaw-2865	507	48	gift	gift	NOUN
taxlaw-2865	507	49	recipient	recipient	NOUN
taxlaw-2865	507	50	lives	live	VERB
taxlaw-2865	507	51	for	for	ADP
taxlaw-2865	507	52	more	more	ADJ
taxlaw-2865	507	53	than	than	ADP
taxlaw-2865	507	54	one	one	NUM
taxlaw-2865	507	55	year,117	year,117	NOUN
taxlaw-2865	507	56	the	the	DET
taxlaw-2865	507	57	strategy	strategy	NOUN
taxlaw-2865	507	58	works	work	VERB
taxlaw-2865	507	59	and	and	CCONJ
taxlaw-2865	507	60	achieves	achieve	VERB
taxlaw-2865	507	61	the	the	DET
taxlaw-2865	507	62	goal	goal	NOUN
taxlaw-2865	507	63	of	of	ADP
taxlaw-2865	507	64	tax	tax	NOUN
taxlaw-2865	507	65	elimination.118	elimination.118	NUM
taxlaw-2865	507	66	112	112	NUM
taxlaw-2865	507	67	this	this	PRON
taxlaw-2865	507	68	is	be	AUX
taxlaw-2865	507	69	commonly	commonly	ADV
taxlaw-2865	507	70	known	know	VERB
taxlaw-2865	507	71	as	as	ADP
taxlaw-2865	507	72	a	a	DET
taxlaw-2865	507	73	“	"	PUNCT
taxlaw-2865	507	74	freeze	freeze	NOUN
taxlaw-2865	507	75	”	"	PUNCT
taxlaw-2865	507	76	strategy	strategy	NOUN
taxlaw-2865	507	77	;	;	PUNCT
taxlaw-2865	507	78	even	even	ADV
taxlaw-2865	507	79	though	though	SCONJ
taxlaw-2865	507	80	the	the	DET
taxlaw-2865	507	81	asset	asset	NOUN
taxlaw-2865	507	82	may	may	AUX
taxlaw-2865	507	83	well	well	ADV
taxlaw-2865	507	84	appreciate	appreciate	VERB
taxlaw-2865	507	85	after	after	ADP
taxlaw-2865	507	86	the	the	DET
taxlaw-2865	507	87	gift	gift	NOUN
taxlaw-2865	507	88	,	,	PUNCT
taxlaw-2865	507	89	its	its	PRON
taxlaw-2865	507	90	value	value	NOUN
taxlaw-2865	507	91	for	for	ADP
taxlaw-2865	507	92	transfer	transfer	NOUN
taxlaw-2865	507	93	tax	tax	NOUN
taxlaw-2865	507	94	purposes	purpose	NOUN
taxlaw-2865	507	95	will	will	AUX
taxlaw-2865	507	96	always	always	ADV
taxlaw-2865	507	97	be	be	AUX
taxlaw-2865	507	98	the	the	DET
taxlaw-2865	507	99	“	"	PUNCT
taxlaw-2865	507	100	frozen	frozen	ADJ
taxlaw-2865	507	101	”	"	PUNCT
taxlaw-2865	507	102	amount	amount	NOUN
taxlaw-2865	507	103	.	.	PUNCT
taxlaw-2865	508	1	see	see	VERB
taxlaw-2865	508	2	,	,	PUNCT
taxlaw-2865	508	3	e.g.	e.g.	ADV
taxlaw-2865	508	4	,	,	PUNCT
taxlaw-2865	508	5	douglas	douglas	PROPN
taxlaw-2865	508	6	p.	p.	PROPN
taxlaw-2865	508	7	long	long	PROPN
taxlaw-2865	508	8	&	&	CCONJ
taxlaw-2865	508	9	timothy	timothy	PROPN
taxlaw-2865	508	10	j.	j.	PROPN
taxlaw-2865	508	11	riffle	riffle	PROPN
taxlaw-2865	508	12	,	,	PUNCT
taxlaw-2865	508	13	family	family	NOUN
taxlaw-2865	508	14	partnerships	partnership	NOUN
taxlaw-2865	508	15	for	for	ADP
taxlaw-2865	508	16	estate	estate	NOUN
taxlaw-2865	508	17	freezes	freeze	NOUN
taxlaw-2865	508	18	:	:	PUNCT
taxlaw-2865	508	19	the	the	DET
taxlaw-2865	508	20	role	role	NOUN
taxlaw-2865	508	21	of	of	ADP
taxlaw-2865	508	22	business	business	NOUN
taxlaw-2865	508	23	purpose	purpose	NOUN
taxlaw-2865	508	24	,	,	PUNCT
taxlaw-2865	508	25	3	3	NUM
taxlaw-2865	508	26	j.	j.	PROPN
taxlaw-2865	508	27	partnership	partnership	PROPN
taxlaw-2865	508	28	tax’n	tax’n	NUM
taxlaw-2865	508	29	46	46	NUM
taxlaw-2865	508	30	(	(	PUNCT
taxlaw-2865	508	31	1986	1986	NUM
taxlaw-2865	508	32	)	)	PUNCT
taxlaw-2865	508	33	;	;	PUNCT
taxlaw-2865	508	34	a.	a.	NOUN
taxlaw-2865	508	35	kel	kel	PROPN
taxlaw-2865	508	36	long	long	PROPN
taxlaw-2865	508	37	,	,	PUNCT
taxlaw-2865	508	38	iii	iii	NOUN
taxlaw-2865	508	39	,	,	PUNCT
taxlaw-2865	508	40	statutory	statutory	ADJ
taxlaw-2865	508	41	freeze	freeze	NOUN
taxlaw-2865	508	42	partnerships	partnership	NOUN
taxlaw-2865	508	43	:	:	PUNCT
taxlaw-2865	508	44	a	a	DET
taxlaw-2865	508	45	useful	useful	ADJ
taxlaw-2865	508	46	estate	estate	NOUN
taxlaw-2865	508	47	planning	planning	NOUN
taxlaw-2865	508	48	technique	technique	NOUN
taxlaw-2865	508	49	,	,	PUNCT
taxlaw-2865	508	50	28	28	NUM
taxlaw-2865	508	51	est	est	X
taxlaw-2865	508	52	.	.	PUNCT
taxlaw-2865	509	1	plan	plan	NOUN
taxlaw-2865	509	2	.	.	PUNCT
taxlaw-2865	510	1	59	59	NUM
taxlaw-2865	510	2	(	(	PUNCT
taxlaw-2865	510	3	2001	2001	NUM
taxlaw-2865	510	4	)	)	PUNCT
taxlaw-2865	510	5	;	;	PUNCT
taxlaw-2865	511	1	gregory	gregory	PROPN
taxlaw-2865	511	2	j.	j.	PROPN
taxlaw-2865	511	3	naples	naples	PROPN
taxlaw-2865	511	4	,	,	PUNCT
taxlaw-2865	511	5	recapitalizations	recapitalization	NOUN
taxlaw-2865	511	6	can	can	AUX
taxlaw-2865	511	7	still	still	ADV
taxlaw-2865	511	8	“	"	PUNCT
taxlaw-2865	511	9	freeze	freeze	VERB
taxlaw-2865	511	10	”	"	PUNCT
taxlaw-2865	511	11	an	an	DET
taxlaw-2865	511	12	estate	estate	NOUN
taxlaw-2865	511	13	despite	despite	SCONJ
taxlaw-2865	511	14	recent	recent	ADJ
taxlaw-2865	511	15	changes	change	NOUN
taxlaw-2865	511	16	,	,	PUNCT
taxlaw-2865	511	17	41	41	NUM
taxlaw-2865	511	18	tax’n	tax’n	NOUN
taxlaw-2865	511	19	for	for	ADP
taxlaw-2865	511	20	acct	acct	NOUN
taxlaw-2865	511	21	.	.	PUNCT
taxlaw-2865	512	1	70	70	NUM
taxlaw-2865	512	2	(	(	PUNCT
taxlaw-2865	512	3	1988	1988	NUM
taxlaw-2865	512	4	)	)	PUNCT
taxlaw-2865	512	5	.	.	PUNCT
taxlaw-2865	513	1	113	113	NUM
taxlaw-2865	513	2	i.r.c	i.r.c	NOUN
taxlaw-2865	513	3	.	.	PUNCT
taxlaw-2865	514	1	§	§	PROPN
taxlaw-2865	514	2	1015(a	1015(a	NUM
taxlaw-2865	514	3	)	)	PUNCT
taxlaw-2865	514	4	.	.	PUNCT
taxlaw-2865	515	1	114	114	NUM
taxlaw-2865	516	1	i	i	PROPN
taxlaw-2865	516	2	d.	d.	NOUN
taxlaw-2865	516	3	115	115	NUM
taxlaw-2865	516	4	i.r.c	i.r.c	NOUN
taxlaw-2865	516	5	.	.	PUNCT
taxlaw-2865	517	1	§	§	PROPN
taxlaw-2865	517	2	1014(a	1014(a	NUM
taxlaw-2865	517	3	)	)	PUNCT
taxlaw-2865	517	4	.	.	PUNCT
taxlaw-2865	518	1	116	116	NUM
taxlaw-2865	518	2	see	see	VERB
taxlaw-2865	518	3	,	,	PUNCT
taxlaw-2865	518	4	e.g.	e.g.	ADV
taxlaw-2865	518	5	,	,	PUNCT
taxlaw-2865	518	6	james	james	PROPN
taxlaw-2865	518	7	s.	s.	PROPN
taxlaw-2865	518	8	judd	judd	PROPN
taxlaw-2865	518	9	,	,	PUNCT
taxlaw-2865	518	10	the	the	DET
taxlaw-2865	518	11	evolution	evolution	NOUN
taxlaw-2865	518	12	of	of	ADP
taxlaw-2865	518	13	estate	estate	NOUN
taxlaw-2865	518	14	planning	planning	NOUN
taxlaw-2865	518	15	,	,	PUNCT
taxlaw-2865	518	16	28	28	NUM
taxlaw-2865	518	17	utah	utah	PROPN
taxlaw-2865	518	18	b.j	b.j	PROPN
taxlaw-2865	518	19	.	.	PROPN
taxlaw-2865	518	20	14	14	NUM
taxlaw-2865	518	21	(	(	PUNCT
taxlaw-2865	518	22	2015	2015	NUM
taxlaw-2865	518	23	)	)	PUNCT
taxlaw-2865	518	24	(	(	PUNCT
taxlaw-2865	518	25	“	"	PUNCT
taxlaw-2865	518	26	with	with	ADP
taxlaw-2865	518	27	federal	federal	ADJ
taxlaw-2865	518	28	income	income	NOUN
taxlaw-2865	518	29	tax	tax	NOUN
taxlaw-2865	518	30	avoidance	avoidance	NOUN
taxlaw-2865	518	31	becoming	become	VERB
taxlaw-2865	518	32	paramount	paramount	ADJ
taxlaw-2865	518	33	to	to	ADP
taxlaw-2865	518	34	estate	estate	NOUN
taxlaw-2865	518	35	planning	planning	NOUN
taxlaw-2865	518	36	,	,	PUNCT
taxlaw-2865	518	37	an	an	DET
taxlaw-2865	518	38	estate	estate	NOUN
taxlaw-2865	518	39	planner	planner	NOUN
taxlaw-2865	518	40	's	's	PART
taxlaw-2865	518	41	client	client	NOUN
taxlaw-2865	518	42	may	may	AUX
taxlaw-2865	518	43	insist	insist	VERB
taxlaw-2865	518	44	on	on	ADP
taxlaw-2865	518	45	implementing	implement	VERB
taxlaw-2865	518	46	an	an	DET
taxlaw-2865	518	47	estate	estate	NOUN
taxlaw-2865	518	48	plan	plan	NOUN
taxlaw-2865	518	49	that	that	PRON
taxlaw-2865	518	50	uses	use	VERB
taxlaw-2865	518	51	the	the	DET
taxlaw-2865	518	52	imminent	imminent	ADJ
taxlaw-2865	518	53	death	death	NOUN
taxlaw-2865	518	54	of	of	ADP
taxlaw-2865	518	55	a	a	DET
taxlaw-2865	518	56	terminally	terminally	ADV
taxlaw-2865	518	57	ill	ill	ADJ
taxlaw-2865	518	58	parent	parent	NOUN
taxlaw-2865	518	59	in	in	ADP
taxlaw-2865	518	60	order	order	NOUN
taxlaw-2865	518	61	to	to	PART
taxlaw-2865	518	62	get	get	VERB
taxlaw-2865	518	63	a	a	DET
taxlaw-2865	518	64	basis	basis	NOUN
taxlaw-2865	518	65	step	step	NOUN
taxlaw-2865	518	66	-	-	PUNCT
taxlaw-2865	518	67	up	up	NOUN
taxlaw-2865	518	68	in	in	ADP
taxlaw-2865	518	69	the	the	DET
taxlaw-2865	518	70	client	client	NOUN
taxlaw-2865	518	71	's	's	PART
taxlaw-2865	518	72	assets	asset	NOUN
taxlaw-2865	518	73	.	.	PUNCT
taxlaw-2865	518	74	”	"	PUNCT
taxlaw-2865	518	75	)	)	PUNCT
taxlaw-2865	518	76	.	.	PUNCT
taxlaw-2865	519	1	117	117	NUM
taxlaw-2865	519	2	i.r.c	i.r.c	NOUN
taxlaw-2865	519	3	.	.	PUNCT
taxlaw-2865	520	1	§	§	PROPN
taxlaw-2865	520	2	1014(e	1014(e	PROPN
taxlaw-2865	520	3	)	)	PUNCT
taxlaw-2865	520	4	.	.	PUNCT
taxlaw-2865	521	1	118	118	NUM
taxlaw-2865	521	2	this	this	PRON
taxlaw-2865	521	3	is	be	AUX
taxlaw-2865	521	4	not	not	PART
taxlaw-2865	521	5	a	a	DET
taxlaw-2865	521	6	new	new	ADJ
taxlaw-2865	521	7	strategy	strategy	NOUN
taxlaw-2865	521	8	,	,	PUNCT
taxlaw-2865	521	9	and	and	CCONJ
taxlaw-2865	521	10	it	it	PRON
taxlaw-2865	521	11	is	be	AUX
taxlaw-2865	521	12	not	not	PART
taxlaw-2865	521	13	without	without	ADP
taxlaw-2865	521	14	risks	risk	NOUN
taxlaw-2865	521	15	.	.	PUNCT
taxlaw-2865	522	1	the	the	DET
taxlaw-2865	522	2	elderly	elderly	ADJ
taxlaw-2865	522	3	recipient	recipient	NOUN
taxlaw-2865	522	4	of	of	ADP
taxlaw-2865	522	5	the	the	DET
taxlaw-2865	522	6	assets	asset	NOUN
taxlaw-2865	522	7	may	may	AUX
taxlaw-2865	522	8	turn	turn	VERB
taxlaw-2865	522	9	out	out	ADP
taxlaw-2865	522	10	to	to	PART
taxlaw-2865	522	11	need	need	VERB
taxlaw-2865	522	12	them	they	PRON
taxlaw-2865	522	13	for	for	ADP
taxlaw-2865	522	14	his	his	PRON
taxlaw-2865	522	15	or	or	CCONJ
taxlaw-2865	522	16	her	her	PRON
taxlaw-2865	522	17	own	own	ADJ
taxlaw-2865	522	18	support	support	NOUN
taxlaw-2865	522	19	.	.	PUNCT
taxlaw-2865	523	1	or	or	CCONJ
taxlaw-2865	523	2	,	,	PUNCT
taxlaw-2865	523	3	he	he	PRON
taxlaw-2865	523	4	or	or	CCONJ
taxlaw-2865	523	5	she	she	PRON
taxlaw-2865	523	6	may	may	AUX
taxlaw-2865	523	7	misunderstand	misunderstand	VERB
taxlaw-2865	523	8	or	or	CCONJ
taxlaw-2865	523	9	forget	forget	VERB
taxlaw-2865	523	10	the	the	DET
taxlaw-2865	523	11	plan	plan	NOUN
taxlaw-2865	523	12	and	and	CCONJ
taxlaw-2865	523	13	fail	fail	VERB
taxlaw-2865	523	14	to	to	PART
taxlaw-2865	523	15	transfer	transfer	VERB
taxlaw-2865	523	16	the	the	DET
taxlaw-2865	523	17	68	68	NUM
taxlaw-2865	523	18	[	[	X
taxlaw-2865	523	19	vol.10:1	vol.10:1	PROPN
taxlaw-2865	523	20	columbia	columbia	PROPN
taxlaw-2865	523	21	journal	journal	PROPN
taxlaw-2865	523	22	of	of	ADP
taxlaw-2865	523	23	tax	tax	NOUN
taxlaw-2865	523	24	law	law	NOUN
taxlaw-2865	523	25	consider	consider	VERB
taxlaw-2865	523	26	the	the	DET
taxlaw-2865	523	27	situation	situation	NOUN
taxlaw-2865	523	28	of	of	ADP
taxlaw-2865	523	29	a	a	DET
taxlaw-2865	523	30	forty	forty	NUM
taxlaw-2865	523	31	-	-	PUNCT
taxlaw-2865	523	32	year	year	NOUN
taxlaw-2865	523	33	old	old	ADJ
taxlaw-2865	523	34	real	real	ADJ
taxlaw-2865	523	35	estate	estate	NOUN
taxlaw-2865	523	36	developer	developer	NOUN
taxlaw-2865	523	37	who	who	PRON
taxlaw-2865	523	38	owns	own	VERB
taxlaw-2865	523	39	appreciated	appreciated	ADJ
taxlaw-2865	523	40	real	real	ADJ
taxlaw-2865	523	41	estate	estate	NOUN
taxlaw-2865	523	42	with	with	ADP
taxlaw-2865	523	43	a	a	DET
taxlaw-2865	523	44	$	$	SYM
taxlaw-2865	523	45	100,000	100,000	NUM
taxlaw-2865	523	46	tax	tax	NOUN
taxlaw-2865	523	47	basis	basis	NOUN
taxlaw-2865	523	48	with	with	ADP
taxlaw-2865	523	49	a	a	DET
taxlaw-2865	523	50	$	$	SYM
taxlaw-2865	523	51	1	1	NUM
taxlaw-2865	523	52	million	million	NUM
taxlaw-2865	523	53	fair	fair	ADJ
taxlaw-2865	523	54	market	market	NOUN
taxlaw-2865	523	55	value	value	NOUN
taxlaw-2865	523	56	.	.	PUNCT
taxlaw-2865	524	1	she	she	PRON
taxlaw-2865	524	2	can	can	AUX
taxlaw-2865	524	3	gift	gift	VERB
taxlaw-2865	524	4	title	title	NOUN
taxlaw-2865	524	5	to	to	ADP
taxlaw-2865	524	6	this	this	DET
taxlaw-2865	524	7	property	property	NOUN
taxlaw-2865	524	8	to	to	ADP
taxlaw-2865	524	9	her	her	PRON
taxlaw-2865	524	10	elderly	elderly	ADJ
taxlaw-2865	524	11	grandmother	grandmother	NOUN
taxlaw-2865	524	12	.	.	PUNCT
taxlaw-2865	525	1	assuming	assume	VERB
taxlaw-2865	525	2	the	the	DET
taxlaw-2865	525	3	real	real	ADJ
taxlaw-2865	525	4	estate	estate	NOUN
taxlaw-2865	525	5	developer	developer	NOUN
taxlaw-2865	525	6	’s	’s	PART
taxlaw-2865	525	7	grandmother	grandmother	NOUN
taxlaw-2865	525	8	lives	live	VERB
taxlaw-2865	525	9	for	for	ADP
taxlaw-2865	525	10	more	more	ADJ
taxlaw-2865	525	11	than	than	ADP
taxlaw-2865	525	12	one	one	NUM
taxlaw-2865	525	13	year	year	NOUN
taxlaw-2865	525	14	and	and	CCONJ
taxlaw-2865	525	15	then	then	ADV
taxlaw-2865	525	16	bequeaths	bequeath	VERB
taxlaw-2865	525	17	this	this	DET
taxlaw-2865	525	18	property	property	NOUN
taxlaw-2865	525	19	back	back	ADV
taxlaw-2865	525	20	to	to	ADP
taxlaw-2865	525	21	her	her	PRON
taxlaw-2865	525	22	granddaughter	granddaughter	NOUN
taxlaw-2865	525	23	,	,	PUNCT
taxlaw-2865	525	24	her	her	PRON
taxlaw-2865	525	25	granddaughter	granddaughter	NOUN
taxlaw-2865	525	26	is	be	AUX
taxlaw-2865	525	27	able	able	ADJ
taxlaw-2865	525	28	to	to	PART
taxlaw-2865	525	29	save	save	VERB
taxlaw-2865	525	30	taxes	taxis	NOUN
taxlaw-2865	525	31	on	on	ADP
taxlaw-2865	525	32	$	$	SYM
taxlaw-2865	525	33	900,000	900,000	NUM
taxlaw-2865	525	34	(	(	PUNCT
taxlaw-2865	525	35	i.e.	i.e.	X
taxlaw-2865	525	36	,	,	PUNCT
taxlaw-2865	525	37	$	$	SYM
taxlaw-2865	525	38	1	1	NUM
taxlaw-2865	525	39	million	million	NUM
taxlaw-2865	525	40	$	$	SYM
taxlaw-2865	525	41	100,000	100,000	NUM
taxlaw-2865	525	42	)	)	PUNCT
taxlaw-2865	525	43	.	.	PUNCT
taxlaw-2865	526	1	while	while	SCONJ
taxlaw-2865	526	2	this	this	DET
taxlaw-2865	526	3	strategy	strategy	NOUN
taxlaw-2865	526	4	is	be	AUX
taxlaw-2865	526	5	old	old	ADJ
taxlaw-2865	526	6	,	,	PUNCT
taxlaw-2865	526	7	the	the	DET
taxlaw-2865	526	8	stakes	stake	NOUN
taxlaw-2865	526	9	have	have	AUX
taxlaw-2865	526	10	now	now	ADV
taxlaw-2865	526	11	changed	change	VERB
taxlaw-2865	526	12	.	.	PUNCT
taxlaw-2865	527	1	the	the	DET
taxlaw-2865	527	2	strategy	strategy	NOUN
taxlaw-2865	527	3	involves	involve	VERB
taxlaw-2865	527	4	two	two	NUM
taxlaw-2865	527	5	transfers	transfer	NOUN
taxlaw-2865	527	6	—	—	PUNCT
taxlaw-2865	527	7	into	into	ADP
taxlaw-2865	527	8	and	and	CCONJ
taxlaw-2865	527	9	out	out	ADP
taxlaw-2865	527	10	of	of	ADP
taxlaw-2865	527	11	the	the	DET
taxlaw-2865	527	12	portfolio	portfolio	NOUN
taxlaw-2865	527	13	of	of	ADP
taxlaw-2865	527	14	the	the	DET
taxlaw-2865	527	15	elderly	elderly	ADJ
taxlaw-2865	527	16	relative	relative	NOUN
taxlaw-2865	527	17	—	—	PUNCT
taxlaw-2865	527	18	that	that	PRON
taxlaw-2865	527	19	would	would	AUX
taxlaw-2865	527	20	potentially	potentially	ADV
taxlaw-2865	527	21	be	be	AUX
taxlaw-2865	527	22	subject	subject	ADJ
taxlaw-2865	527	23	to	to	ADP
taxlaw-2865	527	24	a	a	DET
taxlaw-2865	527	25	wealth	wealth	NOUN
taxlaw-2865	527	26	-	-	PUNCT
taxlaw-2865	527	27	transfer	transfer	NOUN
taxlaw-2865	527	28	tax	tax	NOUN
taxlaw-2865	527	29	.	.	PUNCT
taxlaw-2865	528	1	while	while	SCONJ
taxlaw-2865	528	2	this	this	PRON
taxlaw-2865	528	3	may	may	AUX
taxlaw-2865	528	4	have	have	AUX
taxlaw-2865	528	5	discouraged	discourage	VERB
taxlaw-2865	528	6	taxpayers	taxpayer	NOUN
taxlaw-2865	528	7	in	in	ADP
taxlaw-2865	528	8	the	the	DET
taxlaw-2865	528	9	past	past	NOUN
taxlaw-2865	528	10	,	,	PUNCT
taxlaw-2865	528	11	as	as	SCONJ
taxlaw-2865	528	12	the	the	DET
taxlaw-2865	528	13	wealthtransfer	wealthtransfer	NOUN
taxlaw-2865	528	14	tax	tax	NOUN
taxlaw-2865	528	15	system	system	NOUN
taxlaw-2865	528	16	fades	fade	VERB
taxlaw-2865	528	17	in	in	ADP
taxlaw-2865	528	18	relevance	relevance	NOUN
taxlaw-2865	528	19	,	,	PUNCT
taxlaw-2865	528	20	this	this	DET
taxlaw-2865	528	21	strategy	strategy	NOUN
taxlaw-2865	528	22	,	,	PUNCT
taxlaw-2865	528	23	even	even	ADV
taxlaw-2865	528	24	with	with	ADP
taxlaw-2865	528	25	its	its	PRON
taxlaw-2865	528	26	risks	risk	NOUN
taxlaw-2865	528	27	,	,	PUNCT
taxlaw-2865	528	28	will	will	AUX
taxlaw-2865	528	29	presumably	presumably	ADV
taxlaw-2865	528	30	be	be	AUX
taxlaw-2865	528	31	more	more	ADV
taxlaw-2865	528	32	appealing	appealing	ADJ
taxlaw-2865	528	33	to	to	ADP
taxlaw-2865	528	34	a	a	DET
taxlaw-2865	528	35	larger	large	ADJ
taxlaw-2865	528	36	number	number	NOUN
taxlaw-2865	528	37	of	of	ADP
taxlaw-2865	528	38	taxpayers	taxpayer	NOUN
taxlaw-2865	528	39	.	.	PUNCT
taxlaw-2865	529	1	4	4	X
taxlaw-2865	529	2	.	.	X
taxlaw-2865	529	3	trust	trust	NOUN
taxlaw-2865	529	4	strategies	strategy	NOUN
taxlaw-2865	529	5	.	.	PUNCT
taxlaw-2865	530	1	in	in	ADP
taxlaw-2865	530	2	the	the	DET
taxlaw-2865	530	3	trust	trust	NOUN
taxlaw-2865	530	4	arena	arena	NOUN
taxlaw-2865	530	5	,	,	PUNCT
taxlaw-2865	530	6	three	three	NUM
taxlaw-2865	530	7	options	option	NOUN
taxlaw-2865	530	8	are	be	AUX
taxlaw-2865	530	9	available	available	ADJ
taxlaw-2865	530	10	to	to	PART
taxlaw-2865	530	11	capitalize	capitalize	VERB
taxlaw-2865	530	12	upon	upon	SCONJ
taxlaw-2865	530	13	the	the	DET
taxlaw-2865	530	14	basis	basis	NOUN
taxlaw-2865	530	15	equal	equal	ADJ
taxlaw-2865	530	16	to	to	ADP
taxlaw-2865	530	17	fair	fair	ADJ
taxlaw-2865	530	18	market	market	NOUN
taxlaw-2865	530	19	value	value	NOUN
taxlaw-2865	530	20	rule	rule	NOUN
taxlaw-2865	530	21	.	.	PUNCT
taxlaw-2865	531	1	the	the	DET
taxlaw-2865	531	2	first	first	ADJ
taxlaw-2865	531	3	is	be	AUX
taxlaw-2865	531	4	to	to	PART
taxlaw-2865	531	5	eliminate	eliminate	VERB
taxlaw-2865	531	6	those	those	DET
taxlaw-2865	531	7	trusts	trust	NOUN
taxlaw-2865	531	8	that	that	PRON
taxlaw-2865	531	9	no	no	ADV
taxlaw-2865	531	10	longer	long	ADV
taxlaw-2865	531	11	serve	serve	VERB
taxlaw-2865	531	12	a	a	DET
taxlaw-2865	531	13	transfer	transfer	NOUN
taxlaw-2865	531	14	-	-	PUNCT
taxlaw-2865	531	15	tax	tax	NOUN
taxlaw-2865	531	16	savings	saving	NOUN
taxlaw-2865	531	17	purpose	purpose	NOUN
taxlaw-2865	531	18	and	and	CCONJ
taxlaw-2865	531	19	impede	impede	VERB
taxlaw-2865	531	20	utilization	utilization	NOUN
taxlaw-2865	531	21	of	of	ADP
taxlaw-2865	531	22	the	the	DET
taxlaw-2865	531	23	basis	basis	NOUN
taxlaw-2865	531	24	equal	equal	ADJ
taxlaw-2865	531	25	to	to	ADP
taxlaw-2865	531	26	fair	fair	ADJ
taxlaw-2865	531	27	market	market	NOUN
taxlaw-2865	531	28	value	value	NOUN
taxlaw-2865	531	29	rule	rule	NOUN
taxlaw-2865	531	30	.	.	PUNCT
taxlaw-2865	532	1	there	there	PRON
taxlaw-2865	532	2	are	be	VERB
taxlaw-2865	532	3	hundreds	hundred	NOUN
taxlaw-2865	532	4	of	of	ADP
taxlaw-2865	532	5	thousands	thousand	NOUN
taxlaw-2865	532	6	of	of	ADP
taxlaw-2865	532	7	trusts	trust	NOUN
taxlaw-2865	532	8	currently	currently	ADV
taxlaw-2865	532	9	in	in	ADP
taxlaw-2865	532	10	existence	existence	NOUN
taxlaw-2865	532	11	that	that	SCONJ
taxlaw-2865	532	12	taxpayers	taxpayer	NOUN
taxlaw-2865	532	13	have	have	AUX
taxlaw-2865	532	14	established	establish	VERB
taxlaw-2865	532	15	to	to	PART
taxlaw-2865	532	16	help	help	VERB
taxlaw-2865	532	17	circumvent	circumvent	VERB
taxlaw-2865	532	18	transfer	transfer	NOUN
taxlaw-2865	532	19	tax	tax	NOUN
taxlaw-2865	532	20	imposition	imposition	NOUN
taxlaw-2865	532	21	.	.	PUNCT
taxlaw-2865	533	1	now	now	ADV
taxlaw-2865	533	2	that	that	SCONJ
taxlaw-2865	533	3	congress	congress	PROPN
taxlaw-2865	533	4	has	have	AUX
taxlaw-2865	533	5	relieved	relieve	VERB
taxlaw-2865	533	6	nearly	nearly	ADV
taxlaw-2865	533	7	all	all	DET
taxlaw-2865	533	8	estates	estate	NOUN
taxlaw-2865	533	9	of	of	ADP
taxlaw-2865	533	10	any	any	DET
taxlaw-2865	533	11	transfer	transfer	NOUN
taxlaw-2865	533	12	tax	tax	NOUN
taxlaw-2865	533	13	liabilities	liability	NOUN
taxlaw-2865	533	14	,	,	PUNCT
taxlaw-2865	533	15	their	their	PRON
taxlaw-2865	533	16	purpose	purpose	NOUN
taxlaw-2865	533	17	has	have	AUX
taxlaw-2865	533	18	disappeared	disappear	VERB
taxlaw-2865	533	19	.	.	PUNCT
taxlaw-2865	534	1	furthermore	furthermore	ADV
taxlaw-2865	534	2	,	,	PUNCT
taxlaw-2865	534	3	these	these	DET
taxlaw-2865	534	4	trusts	trust	NOUN
taxlaw-2865	534	5	generally	generally	ADV
taxlaw-2865	534	6	hold	hold	VERB
taxlaw-2865	534	7	highly	highly	ADV
taxlaw-2865	534	8	appreciated	appreciated	ADJ
taxlaw-2865	534	9	assets	asset	NOUN
taxlaw-2865	534	10	that	that	PRON
taxlaw-2865	534	11	will	will	AUX
taxlaw-2865	534	12	not	not	PART
taxlaw-2865	534	13	be	be	AUX
taxlaw-2865	534	14	in	in	ADP
taxlaw-2865	534	15	a	a	DET
taxlaw-2865	534	16	position	position	NOUN
taxlaw-2865	534	17	to	to	PART
taxlaw-2865	534	18	benefit	benefit	VERB
taxlaw-2865	534	19	from	from	ADP
taxlaw-2865	534	20	the	the	DET
taxlaw-2865	534	21	basis	basis	NOUN
taxlaw-2865	534	22	equal	equal	ADJ
taxlaw-2865	534	23	to	to	ADP
taxlaw-2865	534	24	fair	fair	ADJ
taxlaw-2865	534	25	market	market	NOUN
taxlaw-2865	534	26	value	value	NOUN
taxlaw-2865	534	27	rule	rule	NOUN
taxlaw-2865	534	28	because	because	SCONJ
taxlaw-2865	534	29	they	they	PRON
taxlaw-2865	534	30	are	be	AUX
taxlaw-2865	534	31	not	not	PART
taxlaw-2865	534	32	included	include	VERB
taxlaw-2865	534	33	in	in	ADP
taxlaw-2865	534	34	the	the	DET
taxlaw-2865	534	35	gross	gross	ADJ
taxlaw-2865	534	36	estate	estate	NOUN
taxlaw-2865	534	37	of	of	ADP
taxlaw-2865	534	38	the	the	DET
taxlaw-2865	534	39	trust	trust	NOUN
taxlaw-2865	534	40	beneficiary	beneficiary	NOUN
taxlaw-2865	534	41	.	.	PUNCT
taxlaw-2865	535	1	these	these	DET
taxlaw-2865	535	2	trusts	trust	NOUN
taxlaw-2865	535	3	,	,	PUNCT
taxlaw-2865	535	4	in	in	ADP
taxlaw-2865	535	5	other	other	ADJ
taxlaw-2865	535	6	words	word	NOUN
taxlaw-2865	535	7	,	,	PUNCT
taxlaw-2865	535	8	are	be	AUX
taxlaw-2865	535	9	now	now	ADV
taxlaw-2865	535	10	doing	do	VERB
taxlaw-2865	535	11	more	more	ADJ
taxlaw-2865	535	12	harm	harm	NOUN
taxlaw-2865	535	13	than	than	ADP
taxlaw-2865	535	14	good	good	ADJ
taxlaw-2865	535	15	.	.	PUNCT
taxlaw-2865	536	1	under	under	ADP
taxlaw-2865	536	2	these	these	DET
taxlaw-2865	536	3	circumstances	circumstance	NOUN
taxlaw-2865	536	4	,	,	PUNCT
taxlaw-2865	536	5	taxpayers	taxpayer	NOUN
taxlaw-2865	536	6	will	will	AUX
taxlaw-2865	536	7	want	want	VERB
taxlaw-2865	536	8	to	to	PART
taxlaw-2865	536	9	undertake	undertake	VERB
taxlaw-2865	536	10	measures	measure	NOUN
taxlaw-2865	536	11	to	to	PART
taxlaw-2865	536	12	terminate	terminate	VERB
taxlaw-2865	536	13	these	these	DET
taxlaw-2865	536	14	trusts	trust	NOUN
taxlaw-2865	536	15	by	by	ADP
taxlaw-2865	536	16	having	have	VERB
taxlaw-2865	536	17	the	the	DET
taxlaw-2865	536	18	trustee	trustee	NOUN
taxlaw-2865	536	19	make	make	VERB
taxlaw-2865	536	20	discretionary	discretionary	ADJ
taxlaw-2865	536	21	trust	trust	NOUN
taxlaw-2865	536	22	distributions,119	distributions,119	PROPN
taxlaw-2865	536	23	resulting	result	VERB
taxlaw-2865	536	24	in	in	ADP
taxlaw-2865	536	25	the	the	DET
taxlaw-2865	536	26	trust	trust	NOUN
taxlaw-2865	536	27	assets	asset	NOUN
taxlaw-2865	536	28	falling	fall	VERB
taxlaw-2865	536	29	into	into	ADP
taxlaw-2865	536	30	the	the	DET
taxlaw-2865	536	31	hands	hand	NOUN
taxlaw-2865	536	32	of	of	ADP
taxlaw-2865	536	33	trust	trust	NOUN
taxlaw-2865	536	34	beneficiaries	beneficiary	NOUN
taxlaw-2865	536	35	who	who	PRON
taxlaw-2865	536	36	are	be	AUX
taxlaw-2865	536	37	then	then	ADV
taxlaw-2865	536	38	able	able	ADJ
taxlaw-2865	536	39	to	to	PART
taxlaw-2865	536	40	give	give	VERB
taxlaw-2865	536	41	their	their	PRON
taxlaw-2865	536	42	heirs	heir	NOUN
taxlaw-2865	536	43	the	the	DET
taxlaw-2865	536	44	benefit	benefit	NOUN
taxlaw-2865	536	45	of	of	ADP
taxlaw-2865	536	46	the	the	DET
taxlaw-2865	536	47	fair	fair	ADJ
taxlaw-2865	536	48	market	market	NOUN
taxlaw-2865	536	49	value	value	NOUN
taxlaw-2865	536	50	bases	basis	NOUN
taxlaw-2865	536	51	in	in	ADP
taxlaw-2865	536	52	their	their	PRON
taxlaw-2865	536	53	assets	asset	NOUN
taxlaw-2865	536	54	.	.	PUNCT
taxlaw-2865	537	1	the	the	DET
taxlaw-2865	537	2	second	second	ADJ
taxlaw-2865	537	3	trust	trust	NOUN
taxlaw-2865	537	4	related	relate	VERB
taxlaw-2865	537	5	tactic	tactic	NOUN
taxlaw-2865	537	6	is	be	AUX
taxlaw-2865	537	7	to	to	PART
taxlaw-2865	537	8	have	have	VERB
taxlaw-2865	537	9	taxpayers	taxpayer	NOUN
taxlaw-2865	537	10	execute	execute	VERB
taxlaw-2865	537	11	trust	trust	NOUN
taxlaw-2865	537	12	instruments	instrument	NOUN
taxlaw-2865	537	13	that	that	PRON
taxlaw-2865	537	14	contain	contain	VERB
taxlaw-2865	537	15	an	an	DET
taxlaw-2865	537	16	asset	asset	NOUN
taxlaw-2865	537	17	substitution	substitution	NOUN
taxlaw-2865	537	18	power.120	power.120	NOUN
taxlaw-2865	537	19	this	this	DET
taxlaw-2865	537	20	provision	provision	NOUN
taxlaw-2865	537	21	transforms	transform	VERB
taxlaw-2865	537	22	a	a	DET
taxlaw-2865	537	23	trust	trust	NOUN
taxlaw-2865	537	24	into	into	ADP
taxlaw-2865	537	25	a	a	DET
taxlaw-2865	537	26	grantor	grantor	NOUN
taxlaw-2865	537	27	trust	trust	NOUN
taxlaw-2865	537	28	that	that	PRON
taxlaw-2865	537	29	is	be	AUX
taxlaw-2865	537	30	ignored	ignore	VERB
taxlaw-2865	537	31	as	as	ADP
taxlaw-2865	537	32	a	a	DET
taxlaw-2865	537	33	separate	separate	ADJ
taxlaw-2865	537	34	tax	tax	NOUN
taxlaw-2865	537	35	-	-	PUNCT
taxlaw-2865	537	36	paying	pay	VERB
taxlaw-2865	537	37	entity	entity	NOUN
taxlaw-2865	537	38	for	for	ADP
taxlaw-2865	537	39	income	income	NOUN
taxlaw-2865	537	40	tax	tax	NOUN
taxlaw-2865	537	41	purposes,121	purposes,121	ADV
taxlaw-2865	537	42	yet	yet	ADV
taxlaw-2865	537	43	,	,	PUNCT
taxlaw-2865	537	44	for	for	ADP
taxlaw-2865	537	45	transfer	transfer	NOUN
taxlaw-2865	537	46	tax	tax	NOUN
taxlaw-2865	537	47	purposes	purpose	NOUN
taxlaw-2865	537	48	,	,	PUNCT
taxlaw-2865	537	49	this	this	DET
taxlaw-2865	537	50	power	power	NOUN
taxlaw-2865	537	51	’s	’s	PART
taxlaw-2865	537	52	presence	presence	NOUN
taxlaw-2865	537	53	does	do	AUX
taxlaw-2865	537	54	not	not	PART
taxlaw-2865	537	55	cause	cause	VERB
taxlaw-2865	537	56	asset	asset	NOUN
taxlaw-2865	537	57	inclusion.122	inclusion.122	NOUN
taxlaw-2865	537	58	ever	ever	ADV
taxlaw-2865	537	59	since	since	SCONJ
taxlaw-2865	537	60	congress	congress	PROPN
taxlaw-2865	537	61	compressed	compress	VERB
taxlaw-2865	537	62	the	the	DET
taxlaw-2865	537	63	tax	tax	NOUN
taxlaw-2865	537	64	rates	rate	NOUN
taxlaw-2865	537	65	property	property	VERB
taxlaw-2865	537	66	back	back	ADV
taxlaw-2865	537	67	to	to	ADP
taxlaw-2865	537	68	the	the	DET
taxlaw-2865	537	69	original	original	ADJ
taxlaw-2865	537	70	transferee	transferee	NOUN
taxlaw-2865	537	71	in	in	ADP
taxlaw-2865	537	72	his	his	PRON
taxlaw-2865	537	73	or	or	CCONJ
taxlaw-2865	537	74	her	her	PRON
taxlaw-2865	537	75	will	will	NOUN
taxlaw-2865	537	76	.	.	PUNCT
taxlaw-2865	538	1	or	or	CCONJ
taxlaw-2865	538	2	the	the	DET
taxlaw-2865	538	3	two	two	NUM
taxlaw-2865	538	4	parties	party	NOUN
taxlaw-2865	538	5	may	may	AUX
taxlaw-2865	538	6	have	have	VERB
taxlaw-2865	538	7	a	a	DET
taxlaw-2865	538	8	falling	fall	VERB
taxlaw-2865	538	9	out	out	ADP
taxlaw-2865	538	10	,	,	PUNCT
taxlaw-2865	538	11	with	with	ADP
taxlaw-2865	538	12	the	the	DET
taxlaw-2865	538	13	result	result	NOUN
taxlaw-2865	538	14	that	that	SCONJ
taxlaw-2865	538	15	the	the	DET
taxlaw-2865	538	16	elderly	elderly	ADJ
taxlaw-2865	538	17	relative	relative	NOUN
taxlaw-2865	538	18	intentionally	intentionally	ADV
taxlaw-2865	538	19	disregards	disregard	VERB
taxlaw-2865	538	20	the	the	DET
taxlaw-2865	538	21	original	original	ADJ
taxlaw-2865	538	22	understanding	understanding	NOUN
taxlaw-2865	538	23	.	.	PUNCT
taxlaw-2865	539	1	while	while	SCONJ
taxlaw-2865	539	2	some	some	PRON
taxlaw-2865	539	3	of	of	ADP
taxlaw-2865	539	4	these	these	DET
taxlaw-2865	539	5	possibilities	possibility	NOUN
taxlaw-2865	539	6	could	could	AUX
taxlaw-2865	539	7	be	be	AUX
taxlaw-2865	539	8	controlled	control	VERB
taxlaw-2865	539	9	by	by	ADP
taxlaw-2865	539	10	creating	create	VERB
taxlaw-2865	539	11	contractual	contractual	ADJ
taxlaw-2865	539	12	obligations	obligation	NOUN
taxlaw-2865	539	13	to	to	PART
taxlaw-2865	539	14	return	return	VERB
taxlaw-2865	539	15	the	the	DET
taxlaw-2865	539	16	assets	asset	NOUN
taxlaw-2865	539	17	in	in	ADP
taxlaw-2865	539	18	question	question	NOUN
taxlaw-2865	539	19	at	at	ADP
taxlaw-2865	539	20	death	death	NOUN
taxlaw-2865	539	21	,	,	PUNCT
taxlaw-2865	539	22	those	those	DET
taxlaw-2865	539	23	very	very	ADV
taxlaw-2865	539	24	contractual	contractual	ADJ
taxlaw-2865	539	25	obligations	obligation	NOUN
taxlaw-2865	539	26	,	,	PUNCT
taxlaw-2865	539	27	if	if	SCONJ
taxlaw-2865	539	28	known	know	VERB
taxlaw-2865	539	29	to	to	ADP
taxlaw-2865	539	30	the	the	DET
taxlaw-2865	539	31	i.r.s	i.r.	NOUN
taxlaw-2865	539	32	.	.	PUNCT
taxlaw-2865	540	1	or	or	CCONJ
taxlaw-2865	540	2	a	a	DET
taxlaw-2865	540	3	court	court	NOUN
taxlaw-2865	540	4	,	,	PUNCT
taxlaw-2865	540	5	would	would	AUX
taxlaw-2865	540	6	require	require	VERB
taxlaw-2865	540	7	recharacterization	recharacterization	NOUN
taxlaw-2865	540	8	of	of	ADP
taxlaw-2865	540	9	the	the	DET
taxlaw-2865	540	10	transaction	transaction	NOUN
taxlaw-2865	540	11	as	as	ADP
taxlaw-2865	540	12	something	something	PRON
taxlaw-2865	540	13	other	other	ADJ
taxlaw-2865	540	14	than	than	ADP
taxlaw-2865	540	15	a	a	DET
taxlaw-2865	540	16	gift	gift	NOUN
taxlaw-2865	540	17	.	.	PUNCT
taxlaw-2865	541	1	119	119	NUM
taxlaw-2865	541	2	see	see	VERB
taxlaw-2865	541	3	judy	judy	PROPN
taxlaw-2865	541	4	b.	b.	PROPN
taxlaw-2865	541	5	shepura	shepura	PROPN
taxlaw-2865	541	6	,	,	PUNCT
taxlaw-2865	541	7	design	design	NOUN
taxlaw-2865	541	8	trusts	trust	NOUN
taxlaw-2865	541	9	that	that	PRON
taxlaw-2865	541	10	shine	shine	VERB
taxlaw-2865	541	11	in	in	ADP
taxlaw-2865	541	12	clients	client	NOUN
taxlaw-2865	541	13	’	’	PART
taxlaw-2865	541	14	twilight	twilight	NOUN
taxlaw-2865	541	15	years	year	NOUN
taxlaw-2865	541	16	,	,	PUNCT
taxlaw-2865	541	17	est	est	X
taxlaw-2865	541	18	.	.	PUNCT
taxlaw-2865	541	19	plan	plan	NOUN
taxlaw-2865	541	20	.	.	PUNCT
taxlaw-2865	542	1	(	(	PUNCT
taxlaw-2865	542	2	2015	2015	NUM
taxlaw-2865	542	3	)	)	PUNCT
taxlaw-2865	542	4	(	(	PUNCT
taxlaw-2865	542	5	detailing	detail	VERB
taxlaw-2865	542	6	the	the	DET
taxlaw-2865	542	7	ways	way	NOUN
taxlaw-2865	542	8	that	that	PRON
taxlaw-2865	542	9	settlors	settlor	NOUN
taxlaw-2865	542	10	can	can	AUX
taxlaw-2865	542	11	draft	draft	VERB
taxlaw-2865	542	12	inter	inter	ADJ
taxlaw-2865	542	13	vivos	vivos	ADJ
taxlaw-2865	542	14	and	and	CCONJ
taxlaw-2865	542	15	testamentary	testamentary	ADJ
taxlaw-2865	542	16	trusts	trust	NOUN
taxlaw-2865	542	17	that	that	PRON
taxlaw-2865	542	18	can	can	AUX
taxlaw-2865	542	19	be	be	AUX
taxlaw-2865	542	20	readily	readily	ADV
taxlaw-2865	542	21	terminated	terminate	VERB
taxlaw-2865	542	22	if	if	SCONJ
taxlaw-2865	542	23	doing	do	VERB
taxlaw-2865	542	24	so	so	ADV
taxlaw-2865	542	25	makes	make	VERB
taxlaw-2865	542	26	sense	sense	NOUN
taxlaw-2865	542	27	from	from	ADP
taxlaw-2865	542	28	a	a	DET
taxlaw-2865	542	29	transfer	transfer	NOUN
taxlaw-2865	542	30	or	or	CCONJ
taxlaw-2865	542	31	income	income	NOUN
taxlaw-2865	542	32	tax	tax	NOUN
taxlaw-2865	542	33	perspective	perspective	NOUN
taxlaw-2865	542	34	)	)	PUNCT
taxlaw-2865	542	35	.	.	PUNCT
taxlaw-2865	543	1	120	120	NUM
taxlaw-2865	543	2	see	see	VERB
taxlaw-2865	543	3	jonathan	jonathan	PROPN
taxlaw-2865	543	4	g.	g.	PROPN
taxlaw-2865	543	5	blattmachr	blattmachr	PROPN
taxlaw-2865	543	6	&	&	CCONJ
taxlaw-2865	543	7	madeline	madeline	PROPN
taxlaw-2865	543	8	j.	j.	PROPN
taxlaw-2865	543	9	rivlin	rivlin	PROPN
taxlaw-2865	543	10	,	,	PUNCT
taxlaw-2865	543	11	searching	search	VERB
taxlaw-2865	543	12	for	for	ADP
taxlaw-2865	543	13	basis	basis	NOUN
taxlaw-2865	543	14	in	in	ADP
taxlaw-2865	543	15	estate	estate	NOUN
taxlaw-2865	543	16	planning	planning	NOUN
taxlaw-2865	543	17	:	:	PUNCT
taxlaw-2865	543	18	less	less	ADJ
taxlaw-2865	543	19	tax	tax	NOUN
taxlaw-2865	543	20	for	for	ADP
taxlaw-2865	543	21	heirs	heir	NOUN
taxlaw-2865	543	22	,	,	PUNCT
taxlaw-2865	543	23	41	41	NUM
taxlaw-2865	543	24	est	est	X
taxlaw-2865	543	25	.	.	PUNCT
taxlaw-2865	544	1	plan	plan	NOUN
taxlaw-2865	544	2	.	.	PUNCT
taxlaw-2865	545	1	3	3	NUM
taxlaw-2865	545	2	,	,	PUNCT
taxlaw-2865	545	3	4	4	NUM
taxlaw-2865	545	4	(	(	PUNCT
taxlaw-2865	545	5	2014	2014	NUM
taxlaw-2865	545	6	):	):	PUNCT
taxlaw-2865	545	7	a	a	DET
taxlaw-2865	545	8	common	common	ADJ
taxlaw-2865	545	9	method	method	NOUN
taxlaw-2865	545	10	by	by	ADP
taxlaw-2865	545	11	which	which	PRON
taxlaw-2865	545	12	a	a	DET
taxlaw-2865	545	13	trust	trust	NOUN
taxlaw-2865	545	14	is	be	AUX
taxlaw-2865	545	15	made	make	VERB
taxlaw-2865	545	16	a	a	DET
taxlaw-2865	545	17	grantor	grantor	NOUN
taxlaw-2865	545	18	trust	trust	NOUN
taxlaw-2865	545	19	is	be	AUX
taxlaw-2865	545	20	for	for	SCONJ
taxlaw-2865	545	21	it	it	PRON
taxlaw-2865	545	22	to	to	PART
taxlaw-2865	545	23	either	either	CCONJ
taxlaw-2865	545	24	contain	contain	VERB
taxlaw-2865	545	25	a	a	DET
taxlaw-2865	545	26	substitution	substitution	NOUN
taxlaw-2865	545	27	power	power	NOUN
taxlaw-2865	545	28	under	under	ADP
taxlaw-2865	545	29	section	section	NOUN
taxlaw-2865	545	30	675(4)(c	675(4)(c	NUM
taxlaw-2865	545	31	)	)	PUNCT
taxlaw-2865	545	32	…	…	PUNCT
taxlaw-2865	545	33	and	and	CCONJ
taxlaw-2865	545	34	is	be	AUX
taxlaw-2865	545	35	otherwise	otherwise	ADV
taxlaw-2865	545	36	structured	structure	VERB
taxlaw-2865	545	37	to	to	PART
taxlaw-2865	545	38	avoid	avoid	VERB
taxlaw-2865	545	39	inclusion	inclusion	NOUN
taxlaw-2865	545	40	under	under	ADP
taxlaw-2865	545	41	section	section	NOUN
taxlaw-2865	545	42	2036	2036	NUM
taxlaw-2865	545	43	or	or	CCONJ
taxlaw-2865	545	44	2038	2038	NUM
taxlaw-2865	545	45	…	…	PUNCT
taxlaw-2865	545	46	under	under	ADP
taxlaw-2865	545	47	current	current	ADJ
taxlaw-2865	545	48	law	law	NOUN
taxlaw-2865	545	49	,	,	PUNCT
taxlaw-2865	545	50	however	however	ADV
taxlaw-2865	545	51	,	,	PUNCT
taxlaw-2865	545	52	in	in	ADP
taxlaw-2865	545	53	order	order	NOUN
taxlaw-2865	545	54	to	to	PART
taxlaw-2865	545	55	accomplish	accomplish	VERB
taxlaw-2865	545	56	the	the	DET
taxlaw-2865	545	57	strategy	strategy	NOUN
taxlaw-2865	545	58	of	of	ADP
taxlaw-2865	545	59	giving	give	VERB
taxlaw-2865	545	60	low	low	ADJ
taxlaw-2865	545	61	-	-	PUNCT
taxlaw-2865	545	62	basis	basis	NOUN
taxlaw-2865	545	63	assets	asset	NOUN
taxlaw-2865	545	64	to	to	ADP
taxlaw-2865	545	65	a	a	DET
taxlaw-2865	545	66	trust	trust	NOUN
taxlaw-2865	545	67	and	and	CCONJ
taxlaw-2865	545	68	later	later	ADV
taxlaw-2865	545	69	reacquiring	reacquire	VERB
taxlaw-2865	545	70	them	they	PRON
taxlaw-2865	545	71	to	to	PART
taxlaw-2865	545	72	achieve	achieve	VERB
taxlaw-2865	545	73	a	a	DET
taxlaw-2865	545	74	basis	basis	NOUN
taxlaw-2865	545	75	step	step	NOUN
taxlaw-2865	545	76	up	up	ADP
taxlaw-2865	545	77	at	at	ADP
taxlaw-2865	545	78	death	death	NOUN
taxlaw-2865	545	79	,	,	PUNCT
taxlaw-2865	545	80	the	the	DET
taxlaw-2865	545	81	grantor	grantor	NOUN
taxlaw-2865	545	82	must	must	AUX
taxlaw-2865	545	83	have	have	VERB
taxlaw-2865	545	84	sufficient	sufficient	ADJ
taxlaw-2865	545	85	high	high	ADJ
taxlaw-2865	545	86	-	-	PUNCT
taxlaw-2865	545	87	basis	basis	NOUN
taxlaw-2865	545	88	assets	asset	NOUN
taxlaw-2865	545	89	or	or	CCONJ
taxlaw-2865	545	90	cash	cash	NOUN
taxlaw-2865	545	91	on	on	ADP
taxlaw-2865	545	92	hand	hand	NOUN
taxlaw-2865	545	93	to	to	PART
taxlaw-2865	545	94	exchange	exchange	VERB
taxlaw-2865	545	95	for	for	ADP
taxlaw-2865	545	96	the	the	DET
taxlaw-2865	545	97	appreciated	appreciated	ADJ
taxlaw-2865	545	98	trust	trust	NOUN
taxlaw-2865	545	99	assets	asset	NOUN
taxlaw-2865	545	100	.	.	PUNCT
taxlaw-2865	546	1	121	121	NUM
taxlaw-2865	546	2	i.r.c	i.r.c	NOUN
taxlaw-2865	546	3	.	.	PUNCT
taxlaw-2865	547	1	§	§	PROPN
taxlaw-2865	547	2	671	671	NUM
taxlaw-2865	547	3	.	.	PUNCT
taxlaw-2865	547	4	122	122	NUM
taxlaw-2865	547	5	see	see	VERB
taxlaw-2865	547	6	generally	generally	ADV
taxlaw-2865	547	7	jay	jay	VERB
taxlaw-2865	547	8	a.	a.	NOUN
taxlaw-2865	547	9	soled	sole	VERB
taxlaw-2865	547	10	,	,	PUNCT
taxlaw-2865	547	11	reforming	reform	VERB
taxlaw-2865	547	12	the	the	DET
taxlaw-2865	547	13	grantor	grantor	NOUN
taxlaw-2865	547	14	trust	trust	NOUN
taxlaw-2865	547	15	rules	rule	NOUN
taxlaw-2865	547	16	,	,	PUNCT
taxlaw-2865	547	17	76	76	NUM
taxlaw-2865	547	18	notre	notre	PROPN
taxlaw-2865	547	19	dame	dame	PROPN
taxlaw-2865	547	20	l.	l.	PROPN
taxlaw-2865	547	21	rev	rev	PROPN
taxlaw-2865	547	22	.	.	PROPN
taxlaw-2865	547	23	375	375	NUM
taxlaw-2865	547	24	(	(	PUNCT
taxlaw-2865	547	25	2001	2001	NUM
taxlaw-2865	547	26	)	)	PUNCT
taxlaw-2865	547	27	.	.	PUNCT
taxlaw-2865	548	1	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=26uscas675&originatingdoc=ia463ab79225411e498db8b09b4f043e0&reftype=rb&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_0bd500007a412	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=26uscas675&originatingdoc=ia463ab79225411e498db8b09b4f043e0&reftype=rb&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_0bd500007a412	PROPN
taxlaw-2865	548	2	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=26uscas2036&originatingdoc=ia463ab79225411e498db8b09b4f043e0&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=26uscas2036&originatingdoc=ia463ab79225411e498db8b09b4f043e0&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	548	3	)	)	PUNCT
taxlaw-2865	548	4	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=26uscas2038&originatingdoc=ia463ab79225411e498db8b09b4f043e0&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1000546&cite=26uscas2038&originatingdoc=ia463ab79225411e498db8b09b4f043e0&reftype=lq&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	548	5	)	)	PUNCT
taxlaw-2865	548	6	2018	2018	NUM
taxlaw-2865	548	7	]	]	PUNCT
taxlaw-2865	548	8	69	69	NUM
taxlaw-2865	548	9	determining	determine	VERB
taxlaw-2865	548	10	an	an	DET
taxlaw-2865	548	11	asset	asset	NOUN
taxlaw-2865	548	12	’s	’s	PART
taxlaw-2865	548	13	tax	tax	NOUN
taxlaw-2865	548	14	basis	basis	NOUN
taxlaw-2865	548	15	in	in	ADP
taxlaw-2865	548	16	the	the	DET
taxlaw-2865	548	17	absence	absence	NOUN
taxlaw-2865	548	18	of	of	ADP
taxlaw-2865	548	19	a	a	DET
taxlaw-2865	548	20	meaningful	meaningful	ADJ
taxlaw-2865	548	21	transfer	transfer	NOUN
taxlaw-2865	548	22	tax	tax	NOUN
taxlaw-2865	548	23	regime	regime	NOUN
taxlaw-2865	548	24	applicable	applicable	ADJ
taxlaw-2865	548	25	to	to	ADP
taxlaw-2865	548	26	income	income	NOUN
taxlaw-2865	548	27	earned	earn	VERB
taxlaw-2865	548	28	by	by	ADP
taxlaw-2865	548	29	trusts	trust	NOUN
taxlaw-2865	548	30	and	and	CCONJ
taxlaw-2865	548	31	estates	estate	NOUN
taxlaw-2865	548	32	,	,	PUNCT
taxlaw-2865	548	33	an	an	DET
taxlaw-2865	548	34	asset	asset	NOUN
taxlaw-2865	548	35	substitution	substitution	NOUN
taxlaw-2865	548	36	power	power	NOUN
taxlaw-2865	548	37	has	have	AUX
taxlaw-2865	548	38	gained	gain	VERB
taxlaw-2865	548	39	popularity	popularity	NOUN
taxlaw-2865	548	40	,	,	PUNCT
taxlaw-2865	548	41	because	because	SCONJ
taxlaw-2865	548	42	it	it	PRON
taxlaw-2865	548	43	allows	allow	VERB
taxlaw-2865	548	44	trust	trust	NOUN
taxlaw-2865	548	45	income	income	NOUN
taxlaw-2865	548	46	to	to	PART
taxlaw-2865	548	47	be	be	AUX
taxlaw-2865	548	48	subject	subject	ADJ
taxlaw-2865	548	49	to	to	ADP
taxlaw-2865	548	50	the	the	DET
taxlaw-2865	548	51	grantor	grantor	NOUN
taxlaw-2865	548	52	’s	’s	PART
taxlaw-2865	548	53	lower	low	ADJ
taxlaw-2865	548	54	income	income	NOUN
taxlaw-2865	548	55	tax	tax	NOUN
taxlaw-2865	548	56	rates	rate	NOUN
taxlaw-2865	548	57	.	.	PUNCT
taxlaw-2865	549	1	but	but	CCONJ
taxlaw-2865	549	2	now	now	ADV
taxlaw-2865	549	3	this	this	DET
taxlaw-2865	549	4	asset	asset	NOUN
taxlaw-2865	549	5	substitution	substitution	NOUN
taxlaw-2865	549	6	power	power	NOUN
taxlaw-2865	549	7	can	can	AUX
taxlaw-2865	549	8	serve	serve	VERB
taxlaw-2865	549	9	another	another	DET
taxlaw-2865	549	10	purpose	purpose	NOUN
taxlaw-2865	549	11	:	:	PUNCT
taxlaw-2865	549	12	it	it	PRON
taxlaw-2865	549	13	can	can	AUX
taxlaw-2865	549	14	provide	provide	VERB
taxlaw-2865	549	15	a	a	DET
taxlaw-2865	549	16	bridge	bridge	NOUN
taxlaw-2865	549	17	to	to	PART
taxlaw-2865	549	18	remove	remove	VERB
taxlaw-2865	549	19	highly	highly	ADV
taxlaw-2865	549	20	appreciated	appreciated	ADJ
taxlaw-2865	549	21	assets	asset	NOUN
taxlaw-2865	549	22	from	from	ADP
taxlaw-2865	549	23	an	an	DET
taxlaw-2865	549	24	irrevocable	irrevocable	ADJ
taxlaw-2865	549	25	trust	trust	NOUN
taxlaw-2865	549	26	and	and	CCONJ
taxlaw-2865	549	27	replace	replace	VERB
taxlaw-2865	549	28	such	such	ADJ
taxlaw-2865	549	29	assets	asset	NOUN
taxlaw-2865	549	30	with	with	ADP
taxlaw-2865	549	31	cash	cash	NOUN
taxlaw-2865	549	32	or	or	CCONJ
taxlaw-2865	549	33	nonappreciated	nonappreciate	VERB
taxlaw-2865	549	34	assets.123	assets.123	NOUN
taxlaw-2865	549	35	by	by	ADP
taxlaw-2865	549	36	gaining	gain	VERB
taxlaw-2865	549	37	title	title	NOUN
taxlaw-2865	549	38	to	to	ADP
taxlaw-2865	549	39	the	the	DET
taxlaw-2865	549	40	appreciated	appreciated	ADJ
taxlaw-2865	549	41	trust	trust	NOUN
taxlaw-2865	549	42	assets	asset	NOUN
taxlaw-2865	549	43	,	,	PUNCT
taxlaw-2865	549	44	a	a	DET
taxlaw-2865	549	45	taxpayer	taxpayer	NOUN
taxlaw-2865	549	46	is	be	AUX
taxlaw-2865	549	47	positioned	position	VERB
taxlaw-2865	549	48	to	to	PART
taxlaw-2865	549	49	take	take	VERB
taxlaw-2865	549	50	advantage	advantage	NOUN
taxlaw-2865	549	51	the	the	DET
taxlaw-2865	549	52	basis	basis	NOUN
taxlaw-2865	549	53	equal	equal	ADJ
taxlaw-2865	549	54	to	to	ADP
taxlaw-2865	549	55	fair	fair	ADJ
taxlaw-2865	549	56	market	market	NOUN
taxlaw-2865	549	57	value	value	NOUN
taxlaw-2865	549	58	rule	rule	NOUN
taxlaw-2865	549	59	.	.	PUNCT
taxlaw-2865	550	1	the	the	DET
taxlaw-2865	550	2	third	third	ADJ
taxlaw-2865	550	3	tactic	tactic	NOUN
taxlaw-2865	550	4	involving	involve	VERB
taxlaw-2865	550	5	trusts	trust	NOUN
taxlaw-2865	550	6	taxpayers	taxpayer	NOUN
taxlaw-2865	550	7	are	be	AUX
taxlaw-2865	550	8	gravitating	gravitate	VERB
taxlaw-2865	550	9	towards	towards	ADP
taxlaw-2865	550	10	is	be	AUX
taxlaw-2865	550	11	the	the	DET
taxlaw-2865	550	12	use	use	NOUN
taxlaw-2865	550	13	of	of	ADP
taxlaw-2865	550	14	so	so	ADV
taxlaw-2865	550	15	-	-	PUNCT
taxlaw-2865	550	16	called	call	VERB
taxlaw-2865	550	17	joint	joint	ADJ
taxlaw-2865	550	18	exempt	exempt	ADJ
taxlaw-2865	550	19	step	step	NOUN
taxlaw-2865	550	20	-	-	PUNCT
taxlaw-2865	550	21	up	up	ADP
taxlaw-2865	550	22	trusts	trust	NOUN
taxlaw-2865	550	23	(	(	PUNCT
taxlaw-2865	550	24	or	or	CCONJ
taxlaw-2865	550	25	jests).124	jests).124	VERB
taxlaw-2865	550	26	the	the	DET
taxlaw-2865	550	27	details	detail	NOUN
taxlaw-2865	550	28	of	of	ADP
taxlaw-2865	550	29	these	these	DET
taxlaw-2865	550	30	trusts	trust	NOUN
taxlaw-2865	550	31	have	have	AUX
taxlaw-2865	550	32	been	be	AUX
taxlaw-2865	550	33	described	describe	VERB
taxlaw-2865	550	34	elsewhere;125	elsewhere;125	PROPN
taxlaw-2865	550	35	but	but	CCONJ
taxlaw-2865	550	36	the	the	DET
taxlaw-2865	550	37	gist	gist	NOUN
taxlaw-2865	550	38	is	be	AUX
taxlaw-2865	550	39	that	that	SCONJ
taxlaw-2865	550	40	married	married	ADJ
taxlaw-2865	550	41	taxpayers	taxpayer	NOUN
taxlaw-2865	550	42	can	can	AUX
taxlaw-2865	550	43	establish	establish	VERB
taxlaw-2865	550	44	a	a	DET
taxlaw-2865	550	45	jest	jest	NOUN
taxlaw-2865	550	46	to	to	PART
taxlaw-2865	550	47	hold	hold	VERB
taxlaw-2865	550	48	title	title	NOUN
taxlaw-2865	550	49	to	to	ADP
taxlaw-2865	550	50	their	their	PRON
taxlaw-2865	550	51	assets	asset	NOUN
taxlaw-2865	550	52	.	.	PUNCT
taxlaw-2865	551	1	the	the	DET
taxlaw-2865	551	2	terms	term	NOUN
taxlaw-2865	551	3	of	of	ADP
taxlaw-2865	551	4	a	a	DET
taxlaw-2865	551	5	jest	jest	NOUN
taxlaw-2865	551	6	grant	grant	VERB
taxlaw-2865	551	7	each	each	DET
taxlaw-2865	551	8	spouse	spouse	NOUN
taxlaw-2865	551	9	a	a	DET
taxlaw-2865	551	10	general	general	ADJ
taxlaw-2865	551	11	power	power	NOUN
taxlaw-2865	551	12	of	of	ADP
taxlaw-2865	551	13	appointment	appointment	NOUN
taxlaw-2865	551	14	over	over	ADP
taxlaw-2865	551	15	the	the	DET
taxlaw-2865	551	16	trust	trust	NOUN
taxlaw-2865	551	17	assets	asset	NOUN
taxlaw-2865	551	18	;	;	PUNCT
taxlaw-2865	551	19	due	due	ADP
taxlaw-2865	551	20	to	to	ADP
taxlaw-2865	551	21	the	the	DET
taxlaw-2865	551	22	presence	presence	NOUN
taxlaw-2865	551	23	of	of	ADP
taxlaw-2865	551	24	this	this	DET
taxlaw-2865	551	25	power	power	NOUN
taxlaw-2865	551	26	,	,	PUNCT
taxlaw-2865	551	27	taxpayers	taxpayer	NOUN
taxlaw-2865	551	28	contend	contend	VERB
taxlaw-2865	551	29	that	that	SCONJ
taxlaw-2865	551	30	a	a	DET
taxlaw-2865	551	31	decedent	decedent	NOUN
taxlaw-2865	551	32	spouse	spouse	NOUN
taxlaw-2865	551	33	should	should	AUX
taxlaw-2865	551	34	include	include	VERB
taxlaw-2865	551	35	the	the	DET
taxlaw-2865	551	36	entirety	entirety	NOUN
taxlaw-2865	551	37	of	of	ADP
taxlaw-2865	551	38	the	the	DET
taxlaw-2865	551	39	trust	trust	NOUN
taxlaw-2865	551	40	assets	asset	NOUN
taxlaw-2865	551	41	in	in	ADP
taxlaw-2865	551	42	his	his	PRON
taxlaw-2865	551	43	or	or	CCONJ
taxlaw-2865	551	44	her	her	PRON
taxlaw-2865	551	45	gross	gross	ADJ
taxlaw-2865	551	46	estate	estate	NOUN
taxlaw-2865	551	47	,	,	PUNCT
taxlaw-2865	551	48	commanding	command	VERB
taxlaw-2865	551	49	application	application	NOUN
taxlaw-2865	551	50	of	of	ADP
taxlaw-2865	551	51	the	the	DET
taxlaw-2865	551	52	basis	basis	NOUN
taxlaw-2865	551	53	equal	equal	ADJ
taxlaw-2865	551	54	to	to	ADP
taxlaw-2865	551	55	fair	fair	ADJ
taxlaw-2865	551	56	market	market	NOUN
taxlaw-2865	551	57	rule	rule	NOUN
taxlaw-2865	551	58	to	to	ADP
taxlaw-2865	551	59	all	all	PRON
taxlaw-2865	551	60	,	,	PUNCT
taxlaw-2865	551	61	not	not	PART
taxlaw-2865	551	62	just	just	ADV
taxlaw-2865	551	63	one	one	NUM
taxlaw-2865	551	64	-	-	PUNCT
taxlaw-2865	551	65	half	half	NOUN
taxlaw-2865	551	66	,	,	PUNCT
taxlaw-2865	551	67	of	of	ADP
taxlaw-2865	551	68	the	the	DET
taxlaw-2865	551	69	trust	trust	NOUN
taxlaw-2865	551	70	assets	asset	NOUN
taxlaw-2865	551	71	.	.	PUNCT
taxlaw-2865	552	1	5	5	X
taxlaw-2865	552	2	.	.	X
taxlaw-2865	552	3	domicile	domicile	NOUN
taxlaw-2865	552	4	changes	change	NOUN
taxlaw-2865	552	5	.	.	PUNCT
taxlaw-2865	553	1	some	some	DET
taxlaw-2865	553	2	taxpayers	taxpayer	NOUN
taxlaw-2865	553	3	are	be	AUX
taxlaw-2865	553	4	extraordinarily	extraordinarily	ADV
taxlaw-2865	553	5	tax	tax	NOUN
taxlaw-2865	553	6	sensitive	sensitive	ADJ
taxlaw-2865	553	7	,	,	PUNCT
taxlaw-2865	553	8	and	and	CCONJ
taxlaw-2865	553	9	make	make	VERB
taxlaw-2865	553	10	even	even	ADV
taxlaw-2865	553	11	the	the	DET
taxlaw-2865	553	12	most	most	ADV
taxlaw-2865	553	13	important	important	ADJ
taxlaw-2865	553	14	of	of	ADP
taxlaw-2865	553	15	life	life	NOUN
taxlaw-2865	553	16	decisions	decision	NOUN
taxlaw-2865	553	17	based	base	VERB
taxlaw-2865	553	18	upon	upon	SCONJ
taxlaw-2865	553	19	tax	tax	NOUN
taxlaw-2865	553	20	considerations.126	considerations.126	NOUN
taxlaw-2865	553	21	it	it	PRON
taxlaw-2865	553	22	is	be	AUX
taxlaw-2865	553	23	therefore	therefore	ADV
taxlaw-2865	553	24	not	not	PART
taxlaw-2865	553	25	surprising	surprising	ADJ
taxlaw-2865	553	26	that	that	SCONJ
taxlaw-2865	553	27	some	some	DET
taxlaw-2865	553	28	taxpayers	taxpayer	NOUN
taxlaw-2865	553	29	might	might	AUX
taxlaw-2865	553	30	make	make	VERB
taxlaw-2865	553	31	tax	tax	NOUN
taxlaw-2865	553	32	-	-	PUNCT
taxlaw-2865	553	33	driven	drive	VERB
taxlaw-2865	553	34	domicile	domicile	NOUN
taxlaw-2865	553	35	decisions	decision	NOUN
taxlaw-2865	553	36	.	.	PUNCT
taxlaw-2865	554	1	literature	literature	NOUN
taxlaw-2865	554	2	on	on	ADP
taxlaw-2865	554	3	this	this	DET
taxlaw-2865	554	4	issue	issue	NOUN
taxlaw-2865	554	5	abounds	abound	VERB
taxlaw-2865	554	6	and	and	CCONJ
taxlaw-2865	554	7	states	state	NOUN
taxlaw-2865	554	8	regularly	regularly	ADV
taxlaw-2865	554	9	compete	compete	VERB
taxlaw-2865	554	10	to	to	PART
taxlaw-2865	554	11	make	make	VERB
taxlaw-2865	554	12	their	their	PRON
taxlaw-2865	554	13	tax	tax	NOUN
taxlaw-2865	554	14	environments	environment	NOUN
taxlaw-2865	554	15	as	as	ADV
taxlaw-2865	554	16	attractive	attractive	ADJ
taxlaw-2865	554	17	as	as	ADP
taxlaw-2865	554	18	possible	possible	ADJ
taxlaw-2865	554	19	to	to	SCONJ
taxlaw-2865	554	20	individual	individual	ADJ
taxlaw-2865	554	21	taxpayers	taxpayer	NOUN
taxlaw-2865	554	22	and	and	CCONJ
taxlaw-2865	554	23	business	business	NOUN
taxlaw-2865	554	24	enterprises.127	enterprises.127	NOUN
taxlaw-2865	554	25	taxpayers	taxpayer	NOUN
taxlaw-2865	554	26	can	can	AUX
taxlaw-2865	554	27	manipulate	manipulate	VERB
taxlaw-2865	554	28	their	their	PRON
taxlaw-2865	554	29	domicile	domicile	NOUN
taxlaw-2865	554	30	to	to	PART
taxlaw-2865	554	31	maximize	maximize	VERB
taxlaw-2865	554	32	the	the	DET
taxlaw-2865	554	33	benefit	benefit	NOUN
taxlaw-2865	554	34	of	of	ADP
taxlaw-2865	554	35	the	the	DET
taxlaw-2865	554	36	fair	fair	ADJ
taxlaw-2865	554	37	market	market	NOUN
taxlaw-2865	554	38	value	value	NOUN
taxlaw-2865	554	39	basis	basis	NOUN
taxlaw-2865	554	40	rule	rule	NOUN
taxlaw-2865	554	41	in	in	ADP
taxlaw-2865	554	42	two	two	NUM
taxlaw-2865	554	43	ways	way	NOUN
taxlaw-2865	554	44	.	.	PUNCT
taxlaw-2865	555	1	first	first	ADV
taxlaw-2865	555	2	,	,	PUNCT
taxlaw-2865	555	3	they	they	PRON
taxlaw-2865	555	4	may	may	AUX
taxlaw-2865	555	5	seek	seek	VERB
taxlaw-2865	555	6	to	to	PART
taxlaw-2865	555	7	establish	establish	VERB
taxlaw-2865	555	8	domicile	domicile	NOUN
taxlaw-2865	555	9	in	in	ADP
taxlaw-2865	555	10	those	those	DET
taxlaw-2865	555	11	states	state	NOUN
taxlaw-2865	555	12	that	that	PRON
taxlaw-2865	555	13	do	do	AUX
taxlaw-2865	555	14	not	not	PART
taxlaw-2865	555	15	levy	levy	VERB
taxlaw-2865	555	16	an	an	DET
taxlaw-2865	555	17	estate	estate	NOUN
taxlaw-2865	555	18	tax,128	tax,128	ADP
taxlaw-2865	555	19	enabling	enable	VERB
taxlaw-2865	555	20	them	they	PRON
taxlaw-2865	555	21	to	to	PART
taxlaw-2865	555	22	embrace	embrace	VERB
taxlaw-2865	555	23	aggressive	aggressive	ADJ
taxlaw-2865	555	24	valuation	valuation	NOUN
taxlaw-2865	555	25	positions	position	NOUN
taxlaw-2865	555	26	without	without	ADP
taxlaw-2865	555	27	the	the	DET
taxlaw-2865	555	28	“	"	PUNCT
taxlaw-2865	555	29	friction	friction	NOUN
taxlaw-2865	555	30	”	"	PUNCT
taxlaw-2865	555	31	of	of	ADP
taxlaw-2865	555	32	a	a	DET
taxlaw-2865	555	33	having	have	VERB
taxlaw-2865	555	34	to	to	PART
taxlaw-2865	555	35	pay	pay	VERB
taxlaw-2865	555	36	a	a	DET
taxlaw-2865	555	37	state	state	NOUN
taxlaw-2865	555	38	transfer	transfer	NOUN
taxlaw-2865	555	39	tax	tax	NOUN
taxlaw-2865	555	40	toll	toll	NOUN
taxlaw-2865	555	41	charge	charge	NOUN
taxlaw-2865	555	42	.	.	PUNCT
taxlaw-2865	556	1	second	second	ADJ
taxlaw-2865	556	2	,	,	PUNCT
taxlaw-2865	556	3	due	due	ADP
taxlaw-2865	556	4	to	to	ADP
taxlaw-2865	556	5	a	a	DET
taxlaw-2865	556	6	quirk	quirk	NOUN
taxlaw-2865	556	7	in	in	ADP
taxlaw-2865	556	8	the	the	DET
taxlaw-2865	556	9	code	code	NOUN
taxlaw-2865	556	10	applicable	applicable	ADJ
taxlaw-2865	556	11	only	only	ADV
taxlaw-2865	556	12	123	123	NUM
taxlaw-2865	556	13	see	see	VERB
taxlaw-2865	556	14	supra	supra	PROPN
taxlaw-2865	556	15	note	note	PROPN
taxlaw-2865	556	16	118	118	NUM
taxlaw-2865	556	17	.	.	NUM
taxlaw-2865	557	1	124	124	NUM
taxlaw-2865	558	1	there	there	PRON
taxlaw-2865	558	2	are	be	VERB
taxlaw-2865	558	3	other	other	ADJ
taxlaw-2865	558	4	trusts	trust	NOUN
taxlaw-2865	558	5	that	that	SCONJ
taxlaw-2865	558	6	estate	estate	NOUN
taxlaw-2865	558	7	planners	planner	NOUN
taxlaw-2865	558	8	are	be	AUX
taxlaw-2865	558	9	devising	devise	VERB
taxlaw-2865	558	10	with	with	ADP
taxlaw-2865	558	11	the	the	DET
taxlaw-2865	558	12	same	same	ADJ
taxlaw-2865	558	13	tax	tax	NOUN
taxlaw-2865	558	14	basis	basis	NOUN
taxlaw-2865	558	15	maximization	maximization	NOUN
taxlaw-2865	558	16	agenda	agenda	NOUN
taxlaw-2865	558	17	in	in	ADP
taxlaw-2865	558	18	mind	mind	NOUN
taxlaw-2865	558	19	.	.	PUNCT
taxlaw-2865	559	1	austin	austin	PROPN
taxlaw-2865	559	2	w.	w.	PROPN
taxlaw-2865	559	3	bramwell	bramwell	PROPN
taxlaw-2865	559	4	,	,	PUNCT
taxlaw-2865	559	5	brad	brad	PROPN
taxlaw-2865	559	6	dillon	dillon	PROPN
taxlaw-2865	559	7	&	&	CCONJ
taxlaw-2865	559	8	leah	leah	PROPN
taxlaw-2865	559	9	socash	socash	PROPN
taxlaw-2865	559	10	,	,	PUNCT
taxlaw-2865	559	11	the	the	DET
taxlaw-2865	559	12	new	new	ADJ
taxlaw-2865	559	13	estate	estate	NOUN
taxlaw-2865	559	14	planning	planning	NOUN
taxlaw-2865	559	15	lexicon	lexicon	NOUN
taxlaw-2865	559	16	:	:	PUNCT
taxlaw-2865	559	17	sugrits	sugrit	NOUN
taxlaw-2865	559	18	and	and	CCONJ
taxlaw-2865	559	19	other	other	ADJ
taxlaw-2865	559	20	grantor	grantor	NOUN
taxlaw-2865	559	21	-	-	PUNCT
taxlaw-2865	559	22	retained	retain	VERB
taxlaw-2865	559	23	interest	interest	NOUN
taxlaw-2865	559	24	step	step	NOUN
taxlaw-2865	559	25	-	-	PUNCT
taxlaw-2865	559	26	up	up	ADP
taxlaw-2865	559	27	trusts	trust	NOUN
taxlaw-2865	559	28	,	,	PUNCT
taxlaw-2865	559	29	123	123	NUM
taxlaw-2865	559	30	j.	j.	PROPN
taxlaw-2865	559	31	tax’n	tax’n	PROPN
taxlaw-2865	559	32	196	196	NUM
taxlaw-2865	559	33	(	(	PUNCT
taxlaw-2865	559	34	2015	2015	NUM
taxlaw-2865	559	35	)	)	PUNCT
taxlaw-2865	559	36	.	.	PUNCT
taxlaw-2865	560	1	125	125	NUM
taxlaw-2865	560	2	see	see	VERB
taxlaw-2865	560	3	turney	turney	PROPN
taxlaw-2865	560	4	p.	p.	PROPN
taxlaw-2865	560	5	berry	berry	PROPN
taxlaw-2865	560	6	&	&	CCONJ
taxlaw-2865	560	7	paul	paul	PROPN
taxlaw-2865	560	8	s.	s.	PROPN
taxlaw-2865	560	9	lee	lee	PROPN
taxlaw-2865	560	10	,	,	PUNCT
taxlaw-2865	560	11	retaining	retain	VERB
taxlaw-2865	560	12	,	,	PUNCT
taxlaw-2865	560	13	obtaining	obtaining	NOUN
taxlaw-2865	560	14	,	,	PUNCT
taxlaw-2865	560	15	and	and	CCONJ
taxlaw-2865	560	16	sustaining	sustain	VERB
taxlaw-2865	560	17	basis	basis	NOUN
taxlaw-2865	560	18	,	,	PUNCT
taxlaw-2865	560	19	7	7	NUM
taxlaw-2865	560	20	est	est	X
taxlaw-2865	560	21	.	.	PUNCT
taxlaw-2865	561	1	plan	plan	PROPN
taxlaw-2865	561	2	.	.	PUNCT
taxlaw-2865	562	1	&	&	CCONJ
taxlaw-2865	562	2	community	community	PROPN
taxlaw-2865	562	3	prop	prop	NOUN
taxlaw-2865	562	4	.	.	PUNCT
taxlaw-2865	563	1	l.j	l.j	PROPN
taxlaw-2865	563	2	.	.	PROPN
taxlaw-2865	563	3	1	1	NUM
taxlaw-2865	563	4	,	,	PUNCT
taxlaw-2865	563	5	28	28	NUM
taxlaw-2865	563	6	(	(	PUNCT
taxlaw-2865	563	7	2014	2014	NUM
taxlaw-2865	563	8	)	)	PUNCT
taxlaw-2865	563	9	(	(	PUNCT
taxlaw-2865	563	10	“	"	PUNCT
taxlaw-2865	563	11	following	follow	VERB
taxlaw-2865	563	12	in	in	ADP
taxlaw-2865	563	13	the	the	DET
taxlaw-2865	563	14	line	line	NOUN
taxlaw-2865	563	15	of	of	ADP
taxlaw-2865	563	16	a	a	DET
taxlaw-2865	563	17	number	number	NOUN
taxlaw-2865	563	18	of	of	ADP
taxlaw-2865	563	19	rulings	ruling	NOUN
taxlaw-2865	563	20	,	,	PUNCT
taxlaw-2865	563	21	a	a	DET
taxlaw-2865	563	22	planning	planning	NOUN
taxlaw-2865	563	23	technique	technique	NOUN
taxlaw-2865	563	24	referred	refer	VERB
taxlaw-2865	563	25	to	to	ADP
taxlaw-2865	563	26	as	as	SCONJ
taxlaw-2865	563	27	the	the	DET
taxlaw-2865	563	28	“	"	PUNCT
taxlaw-2865	563	29	joint	joint	ADJ
taxlaw-2865	563	30	exempt	exempt	ADJ
taxlaw-2865	563	31	step	step	NOUN
taxlaw-2865	563	32	-	-	PUNCT
taxlaw-2865	563	33	up	up	ADP
taxlaw-2865	563	34	trust	trust	NOUN
taxlaw-2865	563	35	”	"	PUNCT
taxlaw-2865	563	36	(	(	PUNCT
taxlaw-2865	563	37	jest	jest	NOUN
taxlaw-2865	563	38	)	)	PUNCT
taxlaw-2865	563	39	has	have	AUX
taxlaw-2865	563	40	arisen	arise	VERB
taxlaw-2865	563	41	that	that	PRON
taxlaw-2865	563	42	seeks	seek	VERB
taxlaw-2865	563	43	to	to	PART
taxlaw-2865	563	44	give	give	VERB
taxlaw-2865	563	45	married	married	ADJ
taxlaw-2865	563	46	couples	couple	NOUN
taxlaw-2865	563	47	residing	reside	VERB
taxlaw-2865	563	48	in	in	ADP
taxlaw-2865	563	49	noncommunity	noncommunity	NOUN
taxlaw-2865	563	50	property	property	NOUN
taxlaw-2865	563	51	states	state	NOUN
taxlaw-2865	563	52	some	some	PRON
taxlaw-2865	563	53	of	of	ADP
taxlaw-2865	563	54	the	the	DET
taxlaw-2865	563	55	same	same	ADJ
taxlaw-2865	563	56	step	step	NOUN
taxlaw-2865	563	57	-	-	PUNCT
taxlaw-2865	563	58	up	up	NOUN
taxlaw-2865	563	59	in	in	ADP
taxlaw-2865	563	60	basis	basis	NOUN
taxlaw-2865	563	61	enjoyed	enjoy	VERB
taxlaw-2865	563	62	by	by	ADP
taxlaw-2865	563	63	couples	couple	NOUN
taxlaw-2865	563	64	who	who	PRON
taxlaw-2865	563	65	pass	pass	VERB
taxlaw-2865	563	66	away	away	ADV
taxlaw-2865	563	67	with	with	ADP
taxlaw-2865	563	68	community	community	NOUN
taxlaw-2865	563	69	property	property	NOUN
taxlaw-2865	563	70	under	under	ADP
taxlaw-2865	563	71	section	section	NOUN
taxlaw-2865	563	72	1014(b)(6	1014(b)(6	NUM
taxlaw-2865	563	73	)	)	PUNCT
taxlaw-2865	563	74	.	.	PUNCT
taxlaw-2865	563	75	”	"	PUNCT
taxlaw-2865	563	76	)	)	PUNCT
taxlaw-2865	563	77	.	.	PUNCT
taxlaw-2865	564	1	see	see	VERB
taxlaw-2865	564	2	also	also	ADV
taxlaw-2865	564	3	alan	alan	PROPN
taxlaw-2865	564	4	s.	s.	PROPN
taxlaw-2865	564	5	gassman	gassman	PROPN
taxlaw-2865	564	6	,	,	PUNCT
taxlaw-2865	564	7	christopher	christopher	PROPN
taxlaw-2865	564	8	j.	j.	PROPN
taxlaw-2865	564	9	denicolo	denicolo	PROPN
taxlaw-2865	564	10	&	&	CCONJ
taxlaw-2865	564	11	kacie	kacie	PROPN
taxlaw-2865	564	12	hohnadell	hohnadell	PROPN
taxlaw-2865	564	13	,	,	PUNCT
taxlaw-2865	564	14	jest	jest	NOUN
taxlaw-2865	564	15	offers	offer	VERB
taxlaw-2865	564	16	serious	serious	ADJ
taxlaw-2865	564	17	estate	estate	NOUN
taxlaw-2865	564	18	planning	planning	NOUN
taxlaw-2865	564	19	plus	plus	CCONJ
taxlaw-2865	564	20	for	for	ADP
taxlaw-2865	564	21	spouses	spouse	NOUN
taxlaw-2865	564	22	(	(	PUNCT
taxlaw-2865	564	23	pts	pts	NOUN
taxlaw-2865	564	24	.	.	PROPN
taxlaw-2865	564	25	1	1	NUM
taxlaw-2865	564	26	&	&	CCONJ
taxlaw-2865	564	27	2	2	NUM
taxlaw-2865	564	28	)	)	PUNCT
taxlaw-2865	564	29	,	,	PUNCT
taxlaw-2865	564	30	40	40	NUM
taxlaw-2865	564	31	est	est	X
taxlaw-2865	564	32	.	.	PUNCT
taxlaw-2865	565	1	plan	plan	NOUN
taxlaw-2865	565	2	.	.	PUNCT
taxlaw-2865	566	1	3	3	NUM
taxlaw-2865	566	2	,	,	PUNCT
taxlaw-2865	566	3	3	3	NUM
taxlaw-2865	566	4	(	(	PUNCT
taxlaw-2865	566	5	oct	oct	PROPN
taxlaw-2865	566	6	.	.	PROPN
taxlaw-2865	566	7	2013	2013	NUM
taxlaw-2865	566	8	)	)	PUNCT
taxlaw-2865	566	9	,	,	PUNCT
taxlaw-2865	566	10	40	40	NUM
taxlaw-2865	566	11	est	est	X
taxlaw-2865	566	12	.	.	PUNCT
taxlaw-2865	567	1	plan	plan	NOUN
taxlaw-2865	567	2	.	.	PUNCT
taxlaw-2865	568	1	14	14	NUM
taxlaw-2865	568	2	(	(	PUNCT
taxlaw-2865	568	3	nov	nov	PROPN
taxlaw-2865	568	4	.	.	PROPN
taxlaw-2865	568	5	2013	2013	NUM
taxlaw-2865	568	6	)	)	PUNCT
taxlaw-2865	568	7	.	.	PUNCT
taxlaw-2865	569	1	126	126	NUM
taxlaw-2865	569	2	see	see	VERB
taxlaw-2865	569	3	,	,	PUNCT
taxlaw-2865	569	4	e.g.	e.g.	ADV
taxlaw-2865	569	5	,	,	PUNCT
taxlaw-2865	569	6	james	james	PROPN
taxlaw-2865	569	7	alm	alm	PROPN
taxlaw-2865	569	8	&	&	CCONJ
taxlaw-2865	569	9	leslie	leslie	PROPN
taxlaw-2865	569	10	a.	a.	PROPN
taxlaw-2865	569	11	whittington	whittington	PROPN
taxlaw-2865	569	12	,	,	PUNCT
taxlaw-2865	569	13	income	income	NOUN
taxlaw-2865	569	14	taxes	taxis	NOUN
taxlaw-2865	569	15	and	and	CCONJ
taxlaw-2865	569	16	the	the	DET
taxlaw-2865	569	17	timing	timing	NOUN
taxlaw-2865	569	18	of	of	ADP
taxlaw-2865	569	19	marital	marital	ADJ
taxlaw-2865	569	20	decisions	decision	NOUN
taxlaw-2865	569	21	,	,	PUNCT
taxlaw-2865	569	22	64	64	NUM
taxlaw-2865	569	23	j.	j.	NOUN
taxlaw-2865	569	24	of	of	ADP
taxlaw-2865	569	25	pub	pub	NOUN
taxlaw-2865	569	26	.	.	PUNCT
taxlaw-2865	570	1	econ	econ	PROPN
taxlaw-2865	570	2	.	.	PUNCT
taxlaw-2865	571	1	219	219	NUM
taxlaw-2865	571	2	(	(	PUNCT
taxlaw-2865	571	3	1997	1997	NUM
taxlaw-2865	571	4	)	)	PUNCT
taxlaw-2865	571	5	(	(	PUNCT
taxlaw-2865	571	6	discussing	discuss	VERB
taxlaw-2865	571	7	the	the	DET
taxlaw-2865	571	8	bearing	bearing	NOUN
taxlaw-2865	571	9	timing	timing	NOUN
taxlaw-2865	571	10	has	have	AUX
taxlaw-2865	571	11	in	in	ADP
taxlaw-2865	571	12	when	when	SCONJ
taxlaw-2865	571	13	couples	couple	NOUN
taxlaw-2865	571	14	decide	decide	VERB
taxlaw-2865	571	15	to	to	PART
taxlaw-2865	571	16	marry	marry	VERB
taxlaw-2865	571	17	)	)	PUNCT
taxlaw-2865	571	18	.	.	PUNCT
taxlaw-2865	572	1	127	127	NUM
taxlaw-2865	572	2	see	see	VERB
taxlaw-2865	572	3	karen	karen	PROPN
taxlaw-2865	572	4	smith	smith	PROPN
taxlaw-2865	572	5	conway	conway	PROPN
taxlaw-2865	572	6	&	&	CCONJ
taxlaw-2865	572	7	jonathan	jonathan	PROPN
taxlaw-2865	572	8	c.	c.	PROPN
taxlaw-2865	572	9	rork	rork	PROPN
taxlaw-2865	572	10	,	,	PUNCT
taxlaw-2865	572	11	state	state	NOUN
taxlaw-2865	572	12	“	"	PUNCT
taxlaw-2865	572	13	death	death	NOUN
taxlaw-2865	572	14	”	"	PUNCT
taxlaw-2865	572	15	taxes	taxis	NOUN
taxlaw-2865	572	16	and	and	CCONJ
taxlaw-2865	572	17	elderly	elderly	ADJ
taxlaw-2865	572	18	migration	migration	NOUN
taxlaw-2865	572	19	--	--	PUNCT
taxlaw-2865	572	20	the	the	DET
taxlaw-2865	572	21	chicken	chicken	NOUN
taxlaw-2865	572	22	or	or	CCONJ
taxlaw-2865	572	23	the	the	DET
taxlaw-2865	572	24	egg	egg	NOUN
taxlaw-2865	572	25	?	?	PUNCT
taxlaw-2865	572	26	,	,	PUNCT
taxlaw-2865	572	27	59	59	NUM
taxlaw-2865	572	28	nat’l	nat’l	NOUN
taxlaw-2865	572	29	tax	tax	NOUN
taxlaw-2865	572	30	j.	j.	PROPN
taxlaw-2865	572	31	97	97	NUM
taxlaw-2865	572	32	,	,	PUNCT
taxlaw-2865	572	33	123	123	NUM
taxlaw-2865	572	34	(	(	PUNCT
taxlaw-2865	572	35	2006	2006	NUM
taxlaw-2865	572	36	)	)	PUNCT
taxlaw-2865	572	37	(	(	PUNCT
taxlaw-2865	572	38	finding	find	VERB
taxlaw-2865	572	39	“	"	PUNCT
taxlaw-2865	572	40	some	some	DET
taxlaw-2865	572	41	evidence	evidence	NOUN
taxlaw-2865	572	42	”	"	PUNCT
taxlaw-2865	572	43	that	that	SCONJ
taxlaw-2865	572	44	“	"	PUNCT
taxlaw-2865	572	45	states	state	NOUN
taxlaw-2865	572	46	that	that	PRON
taxlaw-2865	572	47	experience	experience	VERB
taxlaw-2865	572	48	high	high	ADJ
taxlaw-2865	572	49	elderly	elderly	ADJ
taxlaw-2865	572	50	inmigration	inmigration	NOUN
taxlaw-2865	572	51	may	may	AUX
taxlaw-2865	572	52	be	be	AUX
taxlaw-2865	572	53	more	more	ADV
taxlaw-2865	572	54	likely	likely	ADJ
taxlaw-2865	572	55	to	to	PART
taxlaw-2865	572	56	subsequently	subsequently	ADV
taxlaw-2865	572	57	eliminate	eliminate	VERB
taxlaw-2865	572	58	or	or	CCONJ
taxlaw-2865	572	59	reduce	reduce	VERB
taxlaw-2865	572	60	their	their	PRON
taxlaw-2865	572	61	incremental	incremental	ADJ
taxlaw-2865	572	62	[	[	X
taxlaw-2865	572	63	estate	estate	NOUN
taxlaw-2865	572	64	,	,	PUNCT
taxlaw-2865	572	65	inheritance	inheritance	NOUN
taxlaw-2865	572	66	and	and	CCONJ
taxlaw-2865	572	67	gift	gift	NOUN
taxlaw-2865	572	68	]	]	PUNCT
taxlaw-2865	572	69	taxes	taxis	NOUN
taxlaw-2865	572	70	”	"	PUNCT
taxlaw-2865	572	71	)	)	PUNCT
taxlaw-2865	572	72	;	;	PUNCT
taxlaw-2865	572	73	jeffrey	jeffrey	PROPN
taxlaw-2865	572	74	a.	a.	PROPN
taxlaw-2865	572	75	cooper	cooper	PROPN
taxlaw-2865	572	76	,	,	PUNCT
taxlaw-2865	572	77	interstate	interstate	ADJ
taxlaw-2865	572	78	competition	competition	NOUN
taxlaw-2865	572	79	and	and	CCONJ
taxlaw-2865	572	80	state	state	NOUN
taxlaw-2865	572	81	death	death	NOUN
taxlaw-2865	572	82	taxes	taxis	NOUN
taxlaw-2865	572	83	:	:	PUNCT
taxlaw-2865	572	84	a	a	DET
taxlaw-2865	572	85	modern	modern	ADJ
taxlaw-2865	572	86	crisis	crisis	NOUN
taxlaw-2865	572	87	in	in	ADP
taxlaw-2865	572	88	historical	historical	ADJ
taxlaw-2865	572	89	perspective	perspective	NOUN
taxlaw-2865	572	90	,	,	PUNCT
taxlaw-2865	572	91	33	33	NUM
taxlaw-2865	572	92	pepp	pepp	PROPN
taxlaw-2865	572	93	.	.	PUNCT
taxlaw-2865	572	94	l.	l.	PROPN
taxlaw-2865	572	95	rev	rev	PROPN
taxlaw-2865	572	96	.	.	PROPN
taxlaw-2865	572	97	835	835	NUM
taxlaw-2865	572	98	,	,	PUNCT
taxlaw-2865	572	99	842	842	NUM
taxlaw-2865	572	100	(	(	PUNCT
taxlaw-2865	572	101	2006	2006	NUM
taxlaw-2865	572	102	)	)	PUNCT
taxlaw-2865	572	103	(	(	PUNCT
taxlaw-2865	572	104	“	"	PUNCT
taxlaw-2865	572	105	interstate	interstate	ADJ
taxlaw-2865	572	106	competition	competition	NOUN
taxlaw-2865	572	107	has	have	AUX
taxlaw-2865	572	108	impacted	impact	VERB
taxlaw-2865	572	109	state	state	NOUN
taxlaw-2865	572	110	death	death	NOUN
taxlaw-2865	572	111	taxes	taxis	NOUN
taxlaw-2865	572	112	since	since	SCONJ
taxlaw-2865	572	113	their	their	PRON
taxlaw-2865	572	114	inception	inception	NOUN
taxlaw-2865	572	115	.	.	PUNCT
taxlaw-2865	572	116	”	"	PUNCT
taxlaw-2865	572	117	)	)	PUNCT
taxlaw-2865	572	118	;	;	PUNCT
taxlaw-2865	572	119	cristobal	cristobal	PROPN
taxlaw-2865	572	120	young	young	PROPN
taxlaw-2865	572	121	,	,	PUNCT
taxlaw-2865	572	122	charles	charles	PROPN
taxlaw-2865	572	123	varner	varner	PROPN
taxlaw-2865	572	124	,	,	PUNCT
taxlaw-2865	572	125	ithai	ithai	PROPN
taxlaw-2865	572	126	lurie	lurie	PROPN
taxlaw-2865	572	127	&	&	CCONJ
taxlaw-2865	572	128	richard	richard	PROPN
taxlaw-2865	572	129	prisinzano	prisinzano	PROPN
taxlaw-2865	572	130	,	,	PUNCT
taxlaw-2865	572	131	millionaire	millionaire	VERB
taxlaw-2865	572	132	migration	migration	NOUN
taxlaw-2865	572	133	and	and	CCONJ
taxlaw-2865	572	134	taxation	taxation	NOUN
taxlaw-2865	572	135	of	of	ADP
taxlaw-2865	572	136	the	the	DET
taxlaw-2865	572	137	elite	elite	NOUN
taxlaw-2865	572	138	:	:	PUNCT
taxlaw-2865	572	139	evidence	evidence	NOUN
taxlaw-2865	572	140	from	from	ADP
taxlaw-2865	572	141	administrative	administrative	ADJ
taxlaw-2865	572	142	data	datum	NOUN
taxlaw-2865	572	143	,	,	PUNCT
taxlaw-2865	572	144	81	81	NUM
taxlaw-2865	572	145	am	am	NOUN
taxlaw-2865	572	146	.	.	PUNCT
taxlaw-2865	573	1	soc	soc	PROPN
taxlaw-2865	573	2	.	.	PUNCT
taxlaw-2865	574	1	rev	rev	PROPN
taxlaw-2865	574	2	.	.	PROPN
taxlaw-2865	574	3	421	421	NUM
taxlaw-2865	574	4	(	(	PUNCT
taxlaw-2865	574	5	2016	2016	NUM
taxlaw-2865	574	6	)	)	PUNCT
taxlaw-2865	574	7	;	;	PUNCT
taxlaw-2865	575	1	cf	cf	X
taxlaw-2865	575	2	.	.	PUNCT
taxlaw-2865	576	1	jon	jon	PROPN
taxlaw-2865	576	2	bakija	bakija	PROPN
taxlaw-2865	576	3	&	&	CCONJ
taxlaw-2865	576	4	joel	joel	PROPN
taxlaw-2865	576	5	slemrod	slemrod	PROPN
taxlaw-2865	576	6	,	,	PUNCT
taxlaw-2865	576	7	do	do	VERB
taxlaw-2865	576	8	the	the	DET
taxlaw-2865	576	9	rich	rich	ADJ
taxlaw-2865	576	10	flee	flee	NOUN
taxlaw-2865	576	11	from	from	ADP
taxlaw-2865	576	12	high	high	ADJ
taxlaw-2865	576	13	state	state	NOUN
taxlaw-2865	576	14	taxes	taxis	NOUN
taxlaw-2865	576	15	?	?	PUNCT
taxlaw-2865	577	1	evidence	evidence	NOUN
taxlaw-2865	577	2	from	from	ADP
taxlaw-2865	577	3	federal	federal	ADJ
taxlaw-2865	577	4	estate	estate	NOUN
taxlaw-2865	577	5	tax	tax	NOUN
taxlaw-2865	577	6	returns	return	NOUN
taxlaw-2865	577	7	36	36	NUM
taxlaw-2865	577	8	(	(	PUNCT
taxlaw-2865	577	9	nat'l	nat'l	PROPN
taxlaw-2865	577	10	bureau	bureau	PROPN
taxlaw-2865	577	11	of	of	ADP
taxlaw-2865	577	12	econ	econ	PROPN
taxlaw-2865	577	13	.	.	PUNCT
taxlaw-2865	578	1	research	research	PROPN
taxlaw-2865	578	2	,	,	PUNCT
taxlaw-2865	578	3	working	work	VERB
taxlaw-2865	578	4	paper	paper	NOUN
taxlaw-2865	578	5	no	no	INTJ
taxlaw-2865	578	6	.	.	PROPN
taxlaw-2865	578	7	10645	10645	NUM
taxlaw-2865	578	8	,	,	PUNCT
taxlaw-2865	578	9	2004	2004	NUM
taxlaw-2865	578	10	)	)	PUNCT
taxlaw-2865	579	1	(	(	PUNCT
taxlaw-2865	579	2	finding	find	VERB
taxlaw-2865	579	3	evidence	evidence	NOUN
taxlaw-2865	579	4	“	"	PUNCT
taxlaw-2865	579	5	consistent	consistent	ADJ
taxlaw-2865	579	6	with	with	ADP
taxlaw-2865	579	7	the	the	DET
taxlaw-2865	579	8	idea	idea	NOUN
taxlaw-2865	579	9	that	that	SCONJ
taxlaw-2865	579	10	some	some	DET
taxlaw-2865	579	11	rich	rich	ADJ
taxlaw-2865	579	12	individuals	individual	NOUN
taxlaw-2865	579	13	flee	flee	VERB
taxlaw-2865	579	14	states	state	VERB
taxlaw-2865	579	15	that	that	PRON
taxlaw-2865	579	16	tax	tax	VERB
taxlaw-2865	579	17	them	they	PRON
taxlaw-2865	579	18	relatively	relatively	ADV
taxlaw-2865	579	19	heavily	heavily	ADV
taxlaw-2865	579	20	,	,	PUNCT
taxlaw-2865	579	21	although	although	SCONJ
taxlaw-2865	579	22	it	it	PRON
taxlaw-2865	579	23	may	may	AUX
taxlaw-2865	579	24	reflect	reflect	VERB
taxlaw-2865	579	25	other	other	ADJ
taxlaw-2865	579	26	modes	mode	NOUN
taxlaw-2865	579	27	of	of	ADP
taxlaw-2865	579	28	tax	tax	NOUN
taxlaw-2865	579	29	avoidance	avoidance	NOUN
taxlaw-2865	579	30	as	as	ADV
taxlaw-2865	579	31	well	well	ADV
taxlaw-2865	579	32	.	.	PUNCT
taxlaw-2865	579	33	”	"	PUNCT
taxlaw-2865	579	34	)	)	PUNCT
taxlaw-2865	579	35	.	.	PUNCT
taxlaw-2865	580	1	128	128	NUM
taxlaw-2865	580	2	see	see	VERB
taxlaw-2865	580	3	generally	generally	ADV
taxlaw-2865	580	4	cooper	cooper	PROPN
taxlaw-2865	580	5	,	,	PUNCT
taxlaw-2865	580	6	supra	supra	PROPN
taxlaw-2865	580	7	note	note	VERB
taxlaw-2865	580	8	127	127	NUM
taxlaw-2865	580	9	.	.	PUNCT
taxlaw-2865	581	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0393271986&pubnum=0100771&originatingdoc=i7c65c891bccd11e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0393271986&pubnum=0100771&originatingdoc=i7c65c891bccd11e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	581	2	)	)	PUNCT
taxlaw-2865	581	3	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0393271986&pubnum=0100771&originatingdoc=i7c65c891bccd11e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0393271986&pubnum=0100771&originatingdoc=i7c65c891bccd11e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2865	581	4	)	)	PUNCT
taxlaw-2865	582	1	https://inequality.stanford.edu/about/people/charles-varner	https://inequality.stanford.edu/about/people/charles-varner	PROPN
taxlaw-2865	582	2	https://inequality.stanford.edu/about/people/charles-varner	https://inequality.stanford.edu/about/people/charles-varner	PROPN
taxlaw-2865	582	3	http://www.law.georgetown.edu/faculty/symposia-lectures/tax-law-public-finance/upload/millionaire-migration-and-taxation-of-the-elite.pdf	http://www.law.georgetown.edu/faculty/symposia-lectures/tax-law-public-finance/upload/millionaire-migration-and-taxation-of-the-elite.pdf	PROPN
taxlaw-2865	582	4	http://www.law.georgetown.edu/faculty/symposia-lectures/tax-law-public-finance/upload/millionaire-migration-and-taxation-of-the-elite.pdf	http://www.law.georgetown.edu/faculty/symposia-lectures/tax-law-public-finance/upload/millionaire-migration-and-taxation-of-the-elite.pdf	PROPN
taxlaw-2865	582	5	70	70	NUM
taxlaw-2865	583	1	[	[	X
taxlaw-2865	583	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	583	3	columbia	columbia	PROPN
taxlaw-2865	583	4	journal	journal	PROPN
taxlaw-2865	583	5	of	of	ADP
taxlaw-2865	583	6	tax	tax	NOUN
taxlaw-2865	583	7	law	law	NOUN
taxlaw-2865	583	8	in	in	ADP
taxlaw-2865	583	9	community	community	NOUN
taxlaw-2865	583	10	property	property	NOUN
taxlaw-2865	583	11	states	state	NOUN
taxlaw-2865	583	12	,	,	PUNCT
taxlaw-2865	583	13	the	the	DET
taxlaw-2865	583	14	basis	basis	NOUN
taxlaw-2865	583	15	equal	equal	ADJ
taxlaw-2865	583	16	to	to	ADP
taxlaw-2865	583	17	fair	fair	ADJ
taxlaw-2865	583	18	market	market	NOUN
taxlaw-2865	583	19	value	value	NOUN
taxlaw-2865	583	20	rule	rule	NOUN
taxlaw-2865	583	21	applies	apply	VERB
taxlaw-2865	583	22	to	to	ADP
taxlaw-2865	583	23	all	all	DET
taxlaw-2865	583	24	the	the	DET
taxlaw-2865	583	25	property	property	NOUN
taxlaw-2865	583	26	a	a	DET
taxlaw-2865	583	27	couple	couple	NOUN
taxlaw-2865	583	28	owns	own	VERB
taxlaw-2865	583	29	,	,	PUNCT
taxlaw-2865	583	30	not	not	PART
taxlaw-2865	583	31	just	just	ADV
taxlaw-2865	583	32	that	that	DET
taxlaw-2865	583	33	property	property	NOUN
taxlaw-2865	583	34	titled	title	VERB
taxlaw-2865	583	35	in	in	ADP
taxlaw-2865	583	36	the	the	DET
taxlaw-2865	583	37	decedent	decedent	NOUN
taxlaw-2865	583	38	’s	’s	PART
taxlaw-2865	583	39	name;129	name;129	PROPN
taxlaw-2865	583	40	taxpayers	taxpayer	NOUN
taxlaw-2865	583	41	may	may	AUX
taxlaw-2865	583	42	thus	thus	ADV
taxlaw-2865	583	43	gravitate	gravitate	VERB
taxlaw-2865	583	44	towards	towards	ADP
taxlaw-2865	583	45	establishing	establish	VERB
taxlaw-2865	583	46	domicile	domicile	NOUN
taxlaw-2865	583	47	in	in	ADP
taxlaw-2865	583	48	such	such	ADJ
taxlaw-2865	583	49	states.130	states.130	NOUN
taxlaw-2865	583	50	suppose	suppose	VERB
taxlaw-2865	583	51	,	,	PUNCT
taxlaw-2865	583	52	for	for	ADP
taxlaw-2865	583	53	example	example	NOUN
taxlaw-2865	583	54	,	,	PUNCT
taxlaw-2865	583	55	that	that	SCONJ
taxlaw-2865	583	56	a	a	DET
taxlaw-2865	583	57	couple	couple	NOUN
taxlaw-2865	583	58	residing	reside	VERB
taxlaw-2865	583	59	in	in	ADP
taxlaw-2865	583	60	new	new	PROPN
taxlaw-2865	583	61	york	york	PROPN
taxlaw-2865	583	62	owns	own	VERB
taxlaw-2865	583	63	investment	investment	NOUN
taxlaw-2865	583	64	real	real	ADJ
taxlaw-2865	583	65	estate	estate	NOUN
taxlaw-2865	583	66	in	in	ADP
taxlaw-2865	583	67	california	california	PROPN
taxlaw-2865	583	68	with	with	ADP
taxlaw-2865	583	69	a	a	DET
taxlaw-2865	583	70	tax	tax	NOUN
taxlaw-2865	583	71	basis	basis	NOUN
taxlaw-2865	583	72	of	of	ADP
taxlaw-2865	583	73	$	$	SYM
taxlaw-2865	583	74	1,000,000	1,000,000	NUM
taxlaw-2865	583	75	and	and	CCONJ
taxlaw-2865	583	76	a	a	DET
taxlaw-2865	583	77	fair	fair	ADJ
taxlaw-2865	583	78	market	market	NOUN
taxlaw-2865	583	79	value	value	NOUN
taxlaw-2865	583	80	of	of	ADP
taxlaw-2865	583	81	$	$	SYM
taxlaw-2865	583	82	10,000,000	10,000,000	NUM
taxlaw-2865	583	83	.	.	PUNCT
taxlaw-2865	584	1	they	they	PRON
taxlaw-2865	584	2	might	might	AUX
taxlaw-2865	584	3	consider	consider	VERB
taxlaw-2865	584	4	retiring	retire	VERB
taxlaw-2865	584	5	in	in	ADP
taxlaw-2865	584	6	california	california	PROPN
taxlaw-2865	584	7	.	.	PUNCT
taxlaw-2865	585	1	unlike	unlike	ADP
taxlaw-2865	585	2	new	new	PROPN
taxlaw-2865	585	3	york	york	PROPN
taxlaw-2865	585	4	,	,	PUNCT
taxlaw-2865	585	5	california	california	PROPN
taxlaw-2865	585	6	does	do	AUX
taxlaw-2865	585	7	not	not	PART
taxlaw-2865	585	8	levy	levy	VERB
taxlaw-2865	585	9	an	an	DET
taxlaw-2865	585	10	estate	estate	NOUN
taxlaw-2865	585	11	tax	tax	NOUN
taxlaw-2865	585	12	and	and	CCONJ
taxlaw-2865	585	13	,	,	PUNCT
taxlaw-2865	585	14	furthermore	furthermore	ADV
taxlaw-2865	585	15	,	,	PUNCT
taxlaw-2865	585	16	it	it	PRON
taxlaw-2865	585	17	is	be	AUX
taxlaw-2865	585	18	a	a	DET
taxlaw-2865	585	19	community	community	NOUN
taxlaw-2865	585	20	property	property	NOUN
taxlaw-2865	585	21	state	state	NOUN
taxlaw-2865	585	22	.	.	PUNCT
taxlaw-2865	586	1	thus	thus	ADV
taxlaw-2865	586	2	,	,	PUNCT
taxlaw-2865	586	3	if	if	SCONJ
taxlaw-2865	586	4	the	the	DET
taxlaw-2865	586	5	husband	husband	NOUN
taxlaw-2865	586	6	dies	dies	AUX
taxlaw-2865	586	7	domiciled	domicile	VERB
taxlaw-2865	586	8	in	in	ADP
taxlaw-2865	586	9	california	california	PROPN
taxlaw-2865	586	10	,	,	PUNCT
taxlaw-2865	586	11	his	his	PRON
taxlaw-2865	586	12	estate	estate	NOUN
taxlaw-2865	586	13	will	will	AUX
taxlaw-2865	586	14	owe	owe	VERB
taxlaw-2865	586	15	no	no	DET
taxlaw-2865	586	16	federal	federal	ADJ
taxlaw-2865	586	17	or	or	CCONJ
taxlaw-2865	586	18	state	state	NOUN
taxlaw-2865	586	19	estate	estate	NOUN
taxlaw-2865	586	20	tax	tax	NOUN
taxlaw-2865	586	21	and	and	CCONJ
taxlaw-2865	586	22	,	,	PUNCT
taxlaw-2865	586	23	furthermore	furthermore	ADV
taxlaw-2865	586	24	,	,	PUNCT
taxlaw-2865	586	25	his	his	PRON
taxlaw-2865	586	26	wife	wife	NOUN
taxlaw-2865	586	27	will	will	AUX
taxlaw-2865	586	28	receive	receive	VERB
taxlaw-2865	586	29	title	title	NOUN
taxlaw-2865	586	30	to	to	ADP
taxlaw-2865	586	31	the	the	DET
taxlaw-2865	586	32	real	real	ADJ
taxlaw-2865	586	33	estate	estate	NOUN
taxlaw-2865	586	34	with	with	ADP
taxlaw-2865	586	35	a	a	DET
taxlaw-2865	586	36	$	$	SYM
taxlaw-2865	586	37	10	10	NUM
taxlaw-2865	586	38	million	million	NUM
taxlaw-2865	586	39	tax	tax	NOUN
taxlaw-2865	586	40	basis	basis	NOUN
taxlaw-2865	586	41	,	,	PUNCT
taxlaw-2865	586	42	which	which	PRON
taxlaw-2865	586	43	can	can	AUX
taxlaw-2865	586	44	be	be	AUX
taxlaw-2865	586	45	sold	sell	VERB
taxlaw-2865	586	46	at	at	ADP
taxlaw-2865	586	47	that	that	DET
taxlaw-2865	586	48	point	point	NOUN
taxlaw-2865	586	49	with	with	ADP
taxlaw-2865	586	50	no	no	DET
taxlaw-2865	586	51	taxable	taxable	ADJ
taxlaw-2865	586	52	gain	gain	NOUN
taxlaw-2865	586	53	.	.	PUNCT
taxlaw-2865	587	1	c.	c.	PROPN
taxlaw-2865	587	2	i.r.s	i.r.s	PROPN
taxlaw-2865	587	3	.	.	PUNCT
taxlaw-2865	588	1	challenges	challenge	NOUN
taxlaw-2865	588	2	in	in	ADP
taxlaw-2865	588	3	policing	police	VERB
taxlaw-2865	588	4	the	the	DET
taxlaw-2865	588	5	tax	tax	NOUN
taxlaw-2865	588	6	basis	basis	NOUN
taxlaw-2865	588	7	problem	problem	NOUN
taxlaw-2865	588	8	the	the	DET
taxlaw-2865	588	9	i.r.s	i.r.s	NOUN
taxlaw-2865	588	10	.	.	PUNCT
taxlaw-2865	588	11	has	have	AUX
taxlaw-2865	588	12	not	not	PART
taxlaw-2865	588	13	fared	fare	VERB
taxlaw-2865	588	14	well	well	ADV
taxlaw-2865	588	15	in	in	ADP
taxlaw-2865	588	16	the	the	DET
taxlaw-2865	588	17	last	last	ADJ
taxlaw-2865	588	18	two	two	NUM
taxlaw-2865	588	19	decades	decade	NOUN
taxlaw-2865	588	20	.	.	PUNCT
taxlaw-2865	589	1	enveloped	envelop	VERB
taxlaw-2865	589	2	in	in	ADP
taxlaw-2865	589	3	controversy,131	controversy,131	PROPN
taxlaw-2865	589	4	the	the	DET
taxlaw-2865	589	5	agency	agency	NOUN
taxlaw-2865	589	6	has	have	AUX
taxlaw-2865	589	7	watched	watch	VERB
taxlaw-2865	589	8	its	its	PRON
taxlaw-2865	589	9	funding	funding	NOUN
taxlaw-2865	589	10	dwindle	dwindle	NOUN
taxlaw-2865	589	11	and	and	CCONJ
taxlaw-2865	589	12	its	its	PRON
taxlaw-2865	589	13	staffing	staffing	NOUN
taxlaw-2865	589	14	cut.132	cut.132	NOUN
taxlaw-2865	589	15	at	at	ADP
taxlaw-2865	589	16	the	the	DET
taxlaw-2865	589	17	same	same	ADJ
taxlaw-2865	589	18	time	time	NOUN
taxlaw-2865	589	19	,	,	PUNCT
taxlaw-2865	589	20	congress	congress	PROPN
taxlaw-2865	589	21	has	have	AUX
taxlaw-2865	589	22	expanded	expand	VERB
taxlaw-2865	589	23	the	the	DET
taxlaw-2865	589	24	agency	agency	NOUN
taxlaw-2865	589	25	’s	’s	PART
taxlaw-2865	589	26	scope	scope	NOUN
taxlaw-2865	589	27	of	of	ADP
taxlaw-2865	589	28	responsibilities	responsibility	NOUN
taxlaw-2865	589	29	and	and	CCONJ
taxlaw-2865	589	30	weakened	weaken	VERB
taxlaw-2865	589	31	its	its	PRON
taxlaw-2865	589	32	enforcement	enforcement	NOUN
taxlaw-2865	589	33	arm.133	arm.133	NOUN
taxlaw-2865	589	34	with	with	ADP
taxlaw-2865	589	35	audit	audit	NOUN
taxlaw-2865	589	36	rates	rate	NOUN
taxlaw-2865	589	37	hovering	hover	VERB
taxlaw-2865	589	38	at	at	ADP
taxlaw-2865	589	39	historic	historic	ADJ
taxlaw-2865	589	40	lows,134	lows,134	PROPN
taxlaw-2865	589	41	in	in	ADP
taxlaw-2865	589	42	all	all	PRON
taxlaw-2865	589	43	but	but	SCONJ
taxlaw-2865	589	44	the	the	DET
taxlaw-2865	589	45	most	most	ADV
taxlaw-2865	589	46	egregious	egregious	ADJ
taxlaw-2865	589	47	cases	case	NOUN
taxlaw-2865	589	48	,	,	PUNCT
taxlaw-2865	589	49	taxpayer	taxpayer	NOUN
taxlaw-2865	589	50	aggressiveness	aggressiveness	NOUN
taxlaw-2865	589	51	will	will	AUX
taxlaw-2865	589	52	often	often	ADV
taxlaw-2865	589	53	go	go	VERB
taxlaw-2865	589	54	undetected	undetected	ADJ
taxlaw-2865	589	55	.	.	PUNCT
taxlaw-2865	590	1	when	when	SCONJ
taxlaw-2865	590	2	it	it	PRON
taxlaw-2865	590	3	comes	come	VERB
taxlaw-2865	590	4	to	to	ADP
taxlaw-2865	590	5	policing	police	VERB
taxlaw-2865	590	6	tax	tax	NOUN
taxlaw-2865	590	7	basis	basis	NOUN
taxlaw-2865	590	8	reporting	reporting	NOUN
taxlaw-2865	590	9	,	,	PUNCT
taxlaw-2865	590	10	the	the	DET
taxlaw-2865	590	11	i.r.s	i.r.	NOUN
taxlaw-2865	590	12	.	.	PUNCT
taxlaw-2865	591	1	faces	face	VERB
taxlaw-2865	591	2	unique	unique	ADJ
taxlaw-2865	591	3	challenges	challenge	NOUN
taxlaw-2865	591	4	.	.	PUNCT
taxlaw-2865	592	1	unlike	unlike	ADP
taxlaw-2865	592	2	other	other	ADJ
taxlaw-2865	592	3	reporting	reporting	NOUN
taxlaw-2865	592	4	distortions	distortion	NOUN
taxlaw-2865	592	5	that	that	PRON
taxlaw-2865	592	6	computer	computer	NOUN
taxlaw-2865	592	7	algorithms	algorithm	NOUN
taxlaw-2865	592	8	can	can	AUX
taxlaw-2865	592	9	pinpoint	pinpoint	VERB
taxlaw-2865	592	10	,	,	PUNCT
taxlaw-2865	592	11	such	such	ADJ
taxlaw-2865	592	12	as	as	ADP
taxlaw-2865	592	13	excessive	excessive	ADJ
taxlaw-2865	592	14	charitable	charitable	ADJ
taxlaw-2865	592	15	129	129	NUM
taxlaw-2865	592	16	i.r.c	i.r.c	NOUN
taxlaw-2865	592	17	.	.	PUNCT
taxlaw-2865	593	1	§	§	PROPN
taxlaw-2865	593	2	1014(b)(6	1014(b)(6	NUM
taxlaw-2865	593	3	)	)	PUNCT
taxlaw-2865	593	4	.	.	PUNCT
taxlaw-2865	594	1	130	130	NUM
taxlaw-2865	594	2	see	see	VERB
taxlaw-2865	594	3	generally	generally	ADV
taxlaw-2865	594	4	paul	paul	PROPN
taxlaw-2865	594	5	caron	caron	PROPN
taxlaw-2865	594	6	&	&	CCONJ
taxlaw-2865	594	7	jay	jay	PROPN
taxlaw-2865	594	8	a.	a.	PROPN
taxlaw-2865	594	9	soled	sole	VERB
taxlaw-2865	594	10	,	,	PUNCT
taxlaw-2865	594	11	the	the	DET
taxlaw-2865	594	12	new	new	ADJ
taxlaw-2865	594	13	prominence	prominence	NOUN
taxlaw-2865	594	14	of	of	ADP
taxlaw-2865	594	15	tax	tax	NOUN
taxlaw-2865	594	16	basis	basis	NOUN
taxlaw-2865	594	17	and	and	CCONJ
taxlaw-2865	594	18	estate	estate	NOUN
taxlaw-2865	594	19	planning	planning	NOUN
taxlaw-2865	594	20	,	,	PUNCT
taxlaw-2865	594	21	150	150	NUM
taxlaw-2865	594	22	tax	tax	NOUN
taxlaw-2865	594	23	notes	note	NOUN
taxlaw-2865	594	24	1569	1569	NUM
taxlaw-2865	594	25	(	(	PUNCT
taxlaw-2865	594	26	2016	2016	NUM
taxlaw-2865	594	27	)	)	PUNCT
taxlaw-2865	594	28	.	.	PUNCT
taxlaw-2865	595	1	131	131	NUM
taxlaw-2865	595	2	see	see	VERB
taxlaw-2865	595	3	,	,	PUNCT
taxlaw-2865	595	4	e.g.	e.g.	ADV
taxlaw-2865	595	5	,	,	PUNCT
taxlaw-2865	595	6	alan	alan	PROPN
taxlaw-2865	595	7	rappeport	rappeport	PROPN
taxlaw-2865	595	8	,	,	PUNCT
taxlaw-2865	595	9	in	in	ADP
taxlaw-2865	595	10	targeting	target	VERB
taxlaw-2865	595	11	political	political	ADJ
taxlaw-2865	595	12	groups	group	NOUN
taxlaw-2865	595	13	,	,	PUNCT
taxlaw-2865	595	14	i.r.s	i.r.s	PROPN
taxlaw-2865	595	15	.	.	PROPN
taxlaw-2865	595	16	crossed	cross	VERB
taxlaw-2865	595	17	party	party	NOUN
taxlaw-2865	595	18	lines	line	NOUN
taxlaw-2865	595	19	,	,	PUNCT
taxlaw-2865	595	20	n.y	n.y	PROPN
taxlaw-2865	595	21	.	.	PROPN
taxlaw-2865	595	22	times	times	PROPN
taxlaw-2865	595	23	(	(	PUNCT
taxlaw-2865	595	24	oct	oct	PROPN
taxlaw-2865	595	25	.	.	PROPN
taxlaw-2865	595	26	5	5	NUM
taxlaw-2865	595	27	,	,	PUNCT
taxlaw-2865	595	28	2017	2017	NUM
taxlaw-2865	595	29	)	)	PUNCT
taxlaw-2865	595	30	,	,	PUNCT
taxlaw-2865	595	31	https://www.nytimes.com/2017/10/05/us/politics/irs-targeting-tea-party-liberals-democrats.html	https://www.nytimes.com/2017/10/05/us/politics/irs-targeting-tea-party-liberals-democrats.html	PROPN
taxlaw-2865	595	32	.	.	PUNCT
taxlaw-2865	596	1	a	a	DET
taxlaw-2865	596	2	federal	federal	ADJ
taxlaw-2865	596	3	watchdog	watchdog	NOUN
taxlaw-2865	596	4	investigating	investigate	VERB
taxlaw-2865	596	5	whether	whether	SCONJ
taxlaw-2865	596	6	the	the	DET
taxlaw-2865	596	7	internal	internal	ADJ
taxlaw-2865	596	8	revenue	revenue	NOUN
taxlaw-2865	596	9	service	service	NOUN
taxlaw-2865	596	10	unfairly	unfairly	ADV
taxlaw-2865	596	11	targeted	target	VERB
taxlaw-2865	596	12	conservative	conservative	ADJ
taxlaw-2865	596	13	political	political	ADJ
taxlaw-2865	596	14	groups	group	NOUN
taxlaw-2865	596	15	seeking	seek	VERB
taxlaw-2865	596	16	tax	tax	NOUN
taxlaw-2865	596	17	-	-	PUNCT
taxlaw-2865	596	18	exempt	exempt	ADJ
taxlaw-2865	596	19	status	status	NOUN
taxlaw-2865	596	20	said	say	VERB
taxlaw-2865	596	21	that	that	SCONJ
taxlaw-2865	596	22	the	the	DET
taxlaw-2865	596	23	agency	agency	NOUN
taxlaw-2865	596	24	also	also	ADV
taxlaw-2865	596	25	scrutinized	scrutinize	VERB
taxlaw-2865	596	26	organizations	organization	NOUN
taxlaw-2865	596	27	associated	associate	VERB
taxlaw-2865	596	28	with	with	ADP
taxlaw-2865	596	29	liberal	liberal	ADJ
taxlaw-2865	596	30	causes	cause	NOUN
taxlaw-2865	596	31	from	from	ADP
taxlaw-2865	596	32	2004	2004	NUM
taxlaw-2865	596	33	to	to	ADP
taxlaw-2865	596	34	2013	2013	NUM
taxlaw-2865	596	35	.	.	PUNCT
taxlaw-2865	597	1	the	the	DET
taxlaw-2865	597	2	findings	finding	NOUN
taxlaw-2865	597	3	by	by	ADP
taxlaw-2865	597	4	the	the	DET
taxlaw-2865	597	5	treasury	treasury	PROPN
taxlaw-2865	597	6	department	department	PROPN
taxlaw-2865	597	7	’s	’s	PART
taxlaw-2865	597	8	inspector	inspector	PROPN
taxlaw-2865	597	9	general	general	PROPN
taxlaw-2865	597	10	mark	mark	VERB
taxlaw-2865	597	11	the	the	DET
taxlaw-2865	597	12	end	end	NOUN
taxlaw-2865	597	13	of	of	ADP
taxlaw-2865	597	14	a	a	DET
taxlaw-2865	597	15	political	political	ADJ
taxlaw-2865	597	16	firestorm	firestorm	NOUN
taxlaw-2865	597	17	that	that	PRON
taxlaw-2865	597	18	embroiled	embroil	VERB
taxlaw-2865	597	19	the	the	DET
taxlaw-2865	597	20	i.r.s	i.r.	NOUN
taxlaw-2865	597	21	.	.	PUNCT
taxlaw-2865	598	1	in	in	ADP
taxlaw-2865	598	2	controversy	controversy	NOUN
taxlaw-2865	598	3	,	,	PUNCT
taxlaw-2865	598	4	led	lead	VERB
taxlaw-2865	598	5	to	to	ADP
taxlaw-2865	598	6	the	the	DET
taxlaw-2865	598	7	ouster	ouster	NOUN
taxlaw-2865	598	8	of	of	ADP
taxlaw-2865	598	9	its	its	PRON
taxlaw-2865	598	10	commissioner	commissioner	NOUN
taxlaw-2865	598	11	and	and	CCONJ
taxlaw-2865	598	12	prompted	prompt	VERB
taxlaw-2865	598	13	accusations	accusation	NOUN
taxlaw-2865	598	14	the	the	DET
taxlaw-2865	598	15	tax	tax	NOUN
taxlaw-2865	598	16	collection	collection	NOUN
taxlaw-2865	598	17	agency	agency	NOUN
taxlaw-2865	598	18	was	be	AUX
taxlaw-2865	598	19	being	be	AUX
taxlaw-2865	598	20	used	use	VERB
taxlaw-2865	598	21	as	as	ADP
taxlaw-2865	598	22	a	a	DET
taxlaw-2865	598	23	political	political	ADJ
taxlaw-2865	598	24	weapon	weapon	NOUN
taxlaw-2865	598	25	by	by	ADP
taxlaw-2865	598	26	the	the	DET
taxlaw-2865	598	27	obama	obama	PROPN
taxlaw-2865	598	28	administration	administration	NOUN
taxlaw-2865	598	29	.	.	PUNCT
taxlaw-2865	599	1	132	132	NUM
taxlaw-2865	599	2	see	see	VERB
taxlaw-2865	599	3	supra	supra	PROPN
taxlaw-2865	599	4	note	note	NOUN
taxlaw-2865	599	5	12	12	NUM
taxlaw-2865	599	6	.	.	PUNCT
taxlaw-2865	600	1	133	133	NUM
taxlaw-2865	600	2	see	see	VERB
taxlaw-2865	600	3	,	,	PUNCT
taxlaw-2865	600	4	e.g.	e.g.	ADV
taxlaw-2865	600	5	,	,	PUNCT
taxlaw-2865	600	6	u.s	u.s	PROPN
taxlaw-2865	600	7	.	.	PROPN
taxlaw-2865	600	8	gov't	gov't	PROPN
taxlaw-2865	600	9	accountability	accountability	NOUN
taxlaw-2865	600	10	office	office	NOUN
taxlaw-2865	600	11	(	(	PUNCT
taxlaw-2865	600	12	gao	gao	PROPN
taxlaw-2865	600	13	)	)	PUNCT
taxlaw-2865	600	14	,	,	PUNCT
taxlaw-2865	600	15	enforcement	enforcement	NOUN
taxlaw-2865	600	16	of	of	ADP
taxlaw-2865	600	17	tax	tax	NOUN
taxlaw-2865	600	18	laws	law	NOUN
taxlaw-2865	600	19	,	,	PUNCT
taxlaw-2865	600	20	in	in	ADP
taxlaw-2865	600	21	gao-17	gao-17	NOUN
taxlaw-2865	600	22	-	-	PUNCT
taxlaw-2865	600	23	317	317	NUM
taxlaw-2865	600	24	,	,	PUNCT
taxlaw-2865	600	25	highrisk	highrisk	NOUN
taxlaw-2865	600	26	series	series	NOUN
taxlaw-2865	600	27	:	:	PUNCT
taxlaw-2865	600	28	progress	progress	NOUN
taxlaw-2865	600	29	on	on	ADP
taxlaw-2865	600	30	many	many	ADJ
taxlaw-2865	600	31	high	high	ADJ
taxlaw-2865	600	32	risk	risk	NOUN
taxlaw-2865	600	33	areas	area	NOUN
taxlaw-2865	600	34	,	,	PUNCT
taxlaw-2865	600	35	while	while	SCONJ
taxlaw-2865	600	36	substantial	substantial	ADJ
taxlaw-2865	600	37	efforts	effort	NOUN
taxlaw-2865	600	38	needed	need	VERB
taxlaw-2865	600	39	on	on	ADP
taxlaw-2865	600	40	others	other	NOUN
taxlaw-2865	600	41	500	500	NUM
taxlaw-2865	600	42	,	,	PUNCT
taxlaw-2865	600	43	506	506	NUM
taxlaw-2865	600	44	(	(	PUNCT
taxlaw-2865	600	45	1998	1998	NUM
taxlaw-2865	600	46	)	)	PUNCT
taxlaw-2865	600	47	(	(	PUNCT
taxlaw-2865	600	48	“	"	PUNCT
taxlaw-2865	600	49	between	between	ADP
taxlaw-2865	600	50	fiscal	fiscal	ADJ
taxlaw-2865	600	51	years	year	NOUN
taxlaw-2865	600	52	2011	2011	NUM
taxlaw-2865	600	53	and	and	CCONJ
taxlaw-2865	600	54	2016	2016	NUM
taxlaw-2865	600	55	,	,	PUNCT
taxlaw-2865	600	56	irs	irs	PROPN
taxlaw-2865	600	57	's	's	PART
taxlaw-2865	600	58	annual	annual	ADJ
taxlaw-2865	600	59	appropriations	appropriation	NOUN
taxlaw-2865	600	60	declined	decline	VERB
taxlaw-2865	600	61	about	about	ADV
taxlaw-2865	600	62	$	$	SYM
taxlaw-2865	600	63	900	900	NUM
taxlaw-2865	600	64	million	million	NUM
taxlaw-2865	600	65	.	.	PUNCT
taxlaw-2865	601	1	likewise	likewise	ADV
taxlaw-2865	601	2	,	,	PUNCT
taxlaw-2865	601	3	staffing	staffing	NOUN
taxlaw-2865	601	4	has	have	AUX
taxlaw-2865	601	5	declined	decline	VERB
taxlaw-2865	601	6	:	:	PUNCT
taxlaw-2865	601	7	full	full	ADJ
taxlaw-2865	601	8	-	-	PUNCT
taxlaw-2865	601	9	time	time	NOUN
taxlaw-2865	601	10	equivalent	equivalent	ADJ
taxlaw-2865	601	11	staff	staff	NOUN
taxlaw-2865	601	12	members	member	NOUN
taxlaw-2865	601	13	funded	fund	VERB
taxlaw-2865	601	14	by	by	ADP
taxlaw-2865	601	15	annual	annual	ADJ
taxlaw-2865	601	16	appropriations	appropriation	NOUN
taxlaw-2865	601	17	declined	decline	VERB
taxlaw-2865	601	18	by	by	ADP
taxlaw-2865	601	19	12,000	12,000	NUM
taxlaw-2865	601	20	between	between	ADP
taxlaw-2865	601	21	fiscal	fiscal	ADJ
taxlaw-2865	601	22	year	year	NOUN
taxlaw-2865	601	23	2011	2011	NUM
taxlaw-2865	601	24	and	and	CCONJ
taxlaw-2865	601	25	fiscal	fiscal	ADJ
taxlaw-2865	601	26	year	year	NOUN
taxlaw-2865	601	27	2016	2016	NUM
taxlaw-2865	601	28	,	,	PUNCT
taxlaw-2865	601	29	a	a	DET
taxlaw-2865	601	30	13	13	NUM
taxlaw-2865	601	31	percent	percent	NOUN
taxlaw-2865	601	32	reduction	reduction	NOUN
taxlaw-2865	601	33	.	.	PUNCT
taxlaw-2865	602	1	at	at	ADP
taxlaw-2865	602	2	the	the	DET
taxlaw-2865	602	3	same	same	ADJ
taxlaw-2865	602	4	time	time	NOUN
taxlaw-2865	602	5	,	,	PUNCT
taxlaw-2865	602	6	irs	irs	PROPN
taxlaw-2865	602	7	's	's	PART
taxlaw-2865	602	8	enforcement	enforcement	NOUN
taxlaw-2865	602	9	performance	performance	NOUN
taxlaw-2865	602	10	has	have	AUX
taxlaw-2865	602	11	declined	decline	VERB
taxlaw-2865	602	12	…	…	PUNCT
taxlaw-2865	602	13	.	.	PUNCT
taxlaw-2865	603	1	[	[	X
taxlaw-2865	603	2	r]eductions	r]eduction	NOUN
taxlaw-2865	603	3	in	in	ADP
taxlaw-2865	603	4	examinations	examination	NOUN
taxlaw-2865	603	5	can	can	AUX
taxlaw-2865	603	6	reduce	reduce	VERB
taxlaw-2865	603	7	revenue	revenue	NOUN
taxlaw-2865	603	8	collected	collect	VERB
taxlaw-2865	603	9	and	and	CCONJ
taxlaw-2865	603	10	may	may	AUX
taxlaw-2865	603	11	indirectly	indirectly	ADV
taxlaw-2865	603	12	reduce	reduce	VERB
taxlaw-2865	603	13	voluntary	voluntary	ADJ
taxlaw-2865	603	14	compliance	compliance	NOUN
taxlaw-2865	603	15	.	.	PUNCT
taxlaw-2865	603	16	”	"	PUNCT
taxlaw-2865	603	17	)	)	PUNCT
taxlaw-2865	603	18	;	;	PUNCT
taxlaw-2865	603	19	kristin	kristin	PROPN
taxlaw-2865	603	20	e.	e.	PROPN
taxlaw-2865	603	21	hickman	hickman	PROPN
taxlaw-2865	603	22	,	,	PUNCT
taxlaw-2865	603	23	administering	administer	VERB
taxlaw-2865	603	24	the	the	DET
taxlaw-2865	603	25	tax	tax	NOUN
taxlaw-2865	603	26	system	system	NOUN
taxlaw-2865	603	27	we	we	PRON
taxlaw-2865	603	28	have	have	VERB
taxlaw-2865	603	29	,	,	PUNCT
taxlaw-2865	603	30	63	63	NUM
taxlaw-2865	603	31	duke	duke	PROPN
taxlaw-2865	603	32	l.j	l.j	PROPN
taxlaw-2865	603	33	.	.	PROPN
taxlaw-2865	603	34	1717	1717	NUM
taxlaw-2865	603	35	,	,	PUNCT
taxlaw-2865	603	36	1730	1730	NUM
taxlaw-2865	603	37	(	(	PUNCT
taxlaw-2865	603	38	2014	2014	NUM
taxlaw-2865	603	39	)	)	PUNCT
taxlaw-2865	603	40	(	(	PUNCT
taxlaw-2865	603	41	“	"	PUNCT
taxlaw-2865	603	42	anecdotally	anecdotally	ADV
taxlaw-2865	603	43	,	,	PUNCT
taxlaw-2865	603	44	treasury	treasury	PROPN
taxlaw-2865	603	45	and	and	CCONJ
taxlaw-2865	603	46	irs	irs	PROPN
taxlaw-2865	603	47	officials	official	NOUN
taxlaw-2865	603	48	bemoan	bemoan	VERB
taxlaw-2865	603	49	the	the	DET
taxlaw-2865	603	50	amount	amount	NOUN
taxlaw-2865	603	51	of	of	ADP
taxlaw-2865	603	52	time	time	NOUN
taxlaw-2865	603	53	they	they	PRON
taxlaw-2865	603	54	spend	spend	VERB
taxlaw-2865	603	55	implementing	implement	VERB
taxlaw-2865	603	56	the	the	DET
taxlaw-2865	603	57	patient	patient	NOUN
taxlaw-2865	603	58	protection	protection	NOUN
taxlaw-2865	603	59	and	and	CCONJ
taxlaw-2865	603	60	affordable	affordable	ADJ
taxlaw-2865	603	61	care	care	NOUN
taxlaw-2865	603	62	act	act	PROPN
taxlaw-2865	603	63	(	(	PUNCT
taxlaw-2865	603	64	aca	aca	PROPN
taxlaw-2865	603	65	)	)	PUNCT
taxlaw-2865	603	66	.	.	PUNCT
taxlaw-2865	603	67	”	"	PUNCT
taxlaw-2865	603	68	)	)	PUNCT
taxlaw-2865	603	69	;	;	PUNCT
taxlaw-2865	604	1	bruce	bruce	PROPN
taxlaw-2865	604	2	bartlett	bartlett	PROPN
taxlaw-2865	604	3	,	,	PUNCT
taxlaw-2865	604	4	slashing	slash	VERB
taxlaw-2865	604	5	the	the	DET
taxlaw-2865	604	6	irs	irs	PROPN
taxlaw-2865	604	7	budget	budget	NOUN
taxlaw-2865	604	8	--	--	PUNCT
taxlaw-2865	604	9	penny	penny	NOUN
taxlaw-2865	604	10	-	-	PUNCT
taxlaw-2865	604	11	wise	wise	ADJ
taxlaw-2865	604	12	and	and	CCONJ
taxlaw-2865	604	13	pound	pound	NOUN
taxlaw-2865	604	14	-	-	PUNCT
taxlaw-2865	604	15	foolish	foolish	ADJ
taxlaw-2865	604	16	,	,	PUNCT
taxlaw-2865	604	17	fiscal	fiscal	ADJ
taxlaw-2865	604	18	times	time	NOUN
taxlaw-2865	604	19	(	(	PUNCT
taxlaw-2865	604	20	jan	jan	PROPN
taxlaw-2865	604	21	.	.	PROPN
taxlaw-2865	604	22	17	17	NUM
taxlaw-2865	604	23	,	,	PUNCT
taxlaw-2865	604	24	2014	2014	NUM
taxlaw-2865	604	25	)	)	PUNCT
taxlaw-2865	604	26	,	,	PUNCT
taxlaw-2865	604	27	http://www.thefiscaltimes.com/columns/2014/01/17/slashing-irs-budget-penny-wise-andpound-foolish	http://www.thefiscaltimes.com/columns/2014/01/17/slashing-irs-budget-penny-wise-andpound-foolish	PUNCT
taxlaw-2865	605	1	[	[	X
taxlaw-2865	605	2	https://perma.cc/xwc9-lnja	https://perma.cc/xwc9-lnja	X
taxlaw-2865	605	3	]	]	PUNCT
taxlaw-2865	605	4	(	(	PUNCT
taxlaw-2865	605	5	in	in	ADP
taxlaw-2865	605	6	light	light	NOUN
taxlaw-2865	605	7	of	of	ADP
taxlaw-2865	605	8	budgetary	budgetary	ADJ
taxlaw-2865	605	9	constraints	constraint	NOUN
taxlaw-2865	605	10	,	,	PUNCT
taxlaw-2865	605	11	the	the	DET
taxlaw-2865	605	12	irs	irs	PROPN
taxlaw-2865	605	13	lacks	lack	VERB
taxlaw-2865	605	14	the	the	DET
taxlaw-2865	605	15	ability	ability	NOUN
taxlaw-2865	605	16	to	to	PART
taxlaw-2865	605	17	fulfill	fulfill	VERB
taxlaw-2865	605	18	its	its	PRON
taxlaw-2865	605	19	taxpayer	taxpayer	NOUN
taxlaw-2865	605	20	compliance	compliance	NOUN
taxlaw-2865	605	21	mission	mission	NOUN
taxlaw-2865	605	22	)	)	PUNCT
taxlaw-2865	605	23	;	;	PUNCT
taxlaw-2865	605	24	associated	associated	ADJ
taxlaw-2865	605	25	press	press	NOUN
taxlaw-2865	605	26	,	,	PUNCT
taxlaw-2865	605	27	income	income	NOUN
taxlaw-2865	605	28	tax	tax	NOUN
taxlaw-2865	605	29	audits	audits	NOUN
taxlaw-2865	605	30	plummet	plummet	VERB
taxlaw-2865	605	31	as	as	SCONJ
taxlaw-2865	605	32	irs	irs	PROPN
taxlaw-2865	605	33	loses	lose	VERB
taxlaw-2865	605	34	agents	agent	NOUN
taxlaw-2865	605	35	to	to	ADP
taxlaw-2865	605	36	budget	budget	NOUN
taxlaw-2865	605	37	cuts	cut	NOUN
taxlaw-2865	605	38	,	,	PUNCT
taxlaw-2865	605	39	fortune	fortune	NOUN
taxlaw-2865	605	40	(	(	PUNCT
taxlaw-2865	605	41	mar	mar	PROPN
taxlaw-2865	605	42	.	.	PROPN
taxlaw-2865	605	43	5	5	NUM
taxlaw-2865	605	44	,	,	PUNCT
taxlaw-2865	605	45	2017	2017	NUM
taxlaw-2865	605	46	)	)	PUNCT
taxlaw-2865	605	47	,	,	PUNCT
taxlaw-2865	606	1	http://fortune.com/2017/03/05/income-tax-audits-irs-agents/	http://fortune.com/2017/03/05/income-tax-audits-irs-agents/	PROPN
taxlaw-2865	606	2	[	[	X
taxlaw-2865	606	3	https://perma.cc/9tmlaube	https://perma.cc/9tmlaube	X
taxlaw-2865	606	4	]	]	X
taxlaw-2865	606	5	(	(	PUNCT
taxlaw-2865	606	6	“	"	PUNCT
taxlaw-2865	606	7	the	the	DET
taxlaw-2865	606	8	number	number	NOUN
taxlaw-2865	606	9	of	of	ADP
taxlaw-2865	606	10	people	people	NOUN
taxlaw-2865	606	11	audited	audit	VERB
taxlaw-2865	606	12	by	by	ADP
taxlaw-2865	606	13	the	the	DET
taxlaw-2865	606	14	irs	irs	PROPN
taxlaw-2865	606	15	in	in	ADP
taxlaw-2865	606	16	2016	2016	NUM
taxlaw-2865	606	17	year	year	NOUN
taxlaw-2865	606	18	dropped	drop	VERB
taxlaw-2865	606	19	for	for	ADP
taxlaw-2865	606	20	the	the	DET
taxlaw-2865	606	21	sixth	sixth	ADJ
taxlaw-2865	606	22	straight	straight	ADJ
taxlaw-2865	606	23	year	year	NOUN
taxlaw-2865	606	24	,	,	PUNCT
taxlaw-2865	606	25	to	to	ADP
taxlaw-2865	606	26	just	just	ADV
taxlaw-2865	606	27	over	over	ADP
taxlaw-2865	606	28	1	1	NUM
taxlaw-2865	606	29	million	million	NUM
taxlaw-2865	606	30	.	.	PUNCT
taxlaw-2865	607	1	the	the	DET
taxlaw-2865	607	2	last	last	ADJ
taxlaw-2865	607	3	time	time	NOUN
taxlaw-2865	607	4	so	so	ADV
taxlaw-2865	607	5	few	few	ADJ
taxlaw-2865	607	6	people	people	NOUN
taxlaw-2865	607	7	were	be	AUX
taxlaw-2865	607	8	audited	audit	VERB
taxlaw-2865	607	9	was	be	AUX
taxlaw-2865	607	10	2004	2004	NUM
taxlaw-2865	607	11	.	.	PUNCT
taxlaw-2865	608	1	since	since	SCONJ
taxlaw-2865	608	2	then	then	ADV
taxlaw-2865	608	3	,	,	PUNCT
taxlaw-2865	608	4	the	the	DET
taxlaw-2865	608	5	u.s	u.s	PROPN
taxlaw-2865	608	6	.	.	PROPN
taxlaw-2865	608	7	has	have	AUX
taxlaw-2865	608	8	added	add	VERB
taxlaw-2865	608	9	about	about	ADV
taxlaw-2865	608	10	30	30	NUM
taxlaw-2865	608	11	million	million	NUM
taxlaw-2865	608	12	people	people	NOUN
taxlaw-2865	608	13	.	.	PUNCT
taxlaw-2865	608	14	”	"	PUNCT
taxlaw-2865	608	15	)	)	PUNCT
taxlaw-2865	608	16	.	.	PUNCT
taxlaw-2865	609	1	134	134	NUM
taxlaw-2865	609	2	internal	internal	ADJ
taxlaw-2865	609	3	revenue	revenue	NOUN
taxlaw-2865	609	4	serv	serv	NOUN
taxlaw-2865	609	5	.	.	PUNCT
taxlaw-2865	609	6	,	,	PUNCT
taxlaw-2865	609	7	pub	pub	NOUN
taxlaw-2865	609	8	55b	55b	NUM
taxlaw-2865	609	9	,	,	PUNCT
taxlaw-2865	609	10	data	datum	NOUN
taxlaw-2865	609	11	book	book	NOUN
taxlaw-2865	609	12	2017	2017	NUM
taxlaw-2865	609	13	,	,	PUNCT
taxlaw-2865	609	14	at	at	ADP
taxlaw-2865	609	15	21	21	NUM
taxlaw-2865	609	16	(	(	PUNCT
taxlaw-2865	609	17	2018	2018	NUM
taxlaw-2865	609	18	)	)	PUNCT
taxlaw-2865	609	19	,	,	PUNCT
taxlaw-2865	609	20	https://www.irs.gov/pub/irssoi/17databk.pdf	https://www.irs.gov/pub/irssoi/17databk.pdf	PROPN
taxlaw-2865	609	21	[	[	X
taxlaw-2865	609	22	https://perma.cc/wsn4-4axg	https://perma.cc/wsn4-4axg	X
taxlaw-2865	609	23	]	]	PUNCT
taxlaw-2865	609	24	(	(	PUNCT
taxlaw-2865	609	25	noting	note	VERB
taxlaw-2865	609	26	in	in	ADP
taxlaw-2865	609	27	calendar	calendar	NOUN
taxlaw-2865	609	28	year	year	NOUN
taxlaw-2865	609	29	2016	2016	NUM
taxlaw-2865	609	30	,	,	PUNCT
taxlaw-2865	609	31	0.5	0.5	NUM
taxlaw-2865	609	32	%	%	NOUN
taxlaw-2865	609	33	of	of	ADP
taxlaw-2865	609	34	all	all	PRON
taxlaw-2865	609	35	filed	file	VERB
taxlaw-2865	609	36	tax	tax	NOUN
taxlaw-2865	609	37	returns	return	NOUN
taxlaw-2865	609	38	were	be	AUX
taxlaw-2865	609	39	audited	audit	VERB
taxlaw-2865	609	40	)	)	PUNCT
taxlaw-2865	609	41	.	.	PUNCT
taxlaw-2865	610	1	https://www.nytimes.com/2017/10/05/us/politics/irs-targeting-tea-party-liberals-democrats.html	https://www.nytimes.com/2017/10/05/us/politics/irs-targeting-tea-party-liberals-democrats.html	ADJ
taxlaw-2865	610	2	https://www.treasury.gov/tigta/auditreports/2017reports/201710054fr.pdf	https://www.treasury.gov/tigta/auditreports/2017reports/201710054fr.pdf	NOUN
taxlaw-2865	610	3	https://www.treasury.gov/tigta/auditreports/2017reports/201710054fr.pdf	https://www.treasury.gov/tigta/auditreports/2017reports/201710054fr.pdf	NOUN
taxlaw-2865	610	4	https://www.irs.gov/pub/irs-soi/17databk.pdf	https://www.irs.gov/pub/irs-soi/17databk.pdf	NOUN
taxlaw-2865	610	5	https://www.irs.gov/pub/irs-soi/17databk.pdf	https://www.irs.gov/pub/irs-soi/17databk.pdf	PROPN
taxlaw-2865	610	6	2018	2018	NUM
taxlaw-2865	610	7	]	]	PUNCT
taxlaw-2865	610	8	71	71	NUM
taxlaw-2865	610	9	determining	determine	VERB
taxlaw-2865	610	10	an	an	DET
taxlaw-2865	610	11	asset	asset	NOUN
taxlaw-2865	610	12	’s	’s	PART
taxlaw-2865	610	13	tax	tax	NOUN
taxlaw-2865	610	14	basis	basis	NOUN
taxlaw-2865	610	15	in	in	ADP
taxlaw-2865	610	16	the	the	DET
taxlaw-2865	610	17	absence	absence	NOUN
taxlaw-2865	610	18	of	of	ADP
taxlaw-2865	610	19	a	a	DET
taxlaw-2865	610	20	meaningful	meaningful	ADJ
taxlaw-2865	610	21	transfer	transfer	NOUN
taxlaw-2865	610	22	tax	tax	NOUN
taxlaw-2865	610	23	regime	regime	NOUN
taxlaw-2865	610	24	deductions	deduction	NOUN
taxlaw-2865	610	25	and	and	CCONJ
taxlaw-2865	610	26	business	business	NOUN
taxlaw-2865	610	27	entertainment	entertainment	NOUN
taxlaw-2865	610	28	expenses	expense	NOUN
taxlaw-2865	610	29	,	,	PUNCT
taxlaw-2865	610	30	overstated	overstate	VERB
taxlaw-2865	610	31	tax	tax	NOUN
taxlaw-2865	610	32	basis	basis	NOUN
taxlaw-2865	610	33	can	can	AUX
taxlaw-2865	610	34	be	be	AUX
taxlaw-2865	610	35	elusive.135	elusive.135	NOUN
taxlaw-2865	610	36	more	more	ADV
taxlaw-2865	610	37	specifically	specifically	ADV
taxlaw-2865	610	38	,	,	PUNCT
taxlaw-2865	610	39	regardless	regardless	ADV
taxlaw-2865	610	40	of	of	ADP
taxlaw-2865	610	41	the	the	DET
taxlaw-2865	610	42	sale	sale	NOUN
taxlaw-2865	610	43	price	price	NOUN
taxlaw-2865	610	44	,	,	PUNCT
taxlaw-2865	610	45	a	a	DET
taxlaw-2865	610	46	particular	particular	ADJ
taxlaw-2865	610	47	asset	asset	NOUN
taxlaw-2865	610	48	can	can	AUX
taxlaw-2865	610	49	have	have	VERB
taxlaw-2865	610	50	any	any	DET
taxlaw-2865	610	51	tax	tax	NOUN
taxlaw-2865	610	52	basis	basis	NOUN
taxlaw-2865	610	53	or	or	CCONJ
taxlaw-2865	610	54	no	no	DET
taxlaw-2865	610	55	basis	basis	NOUN
taxlaw-2865	610	56	at	at	ADP
taxlaw-2865	610	57	all.136	all.136	PROPN
taxlaw-2865	610	58	time	time	PROPN
taxlaw-2865	610	59	lag	lag	NOUN
taxlaw-2865	610	60	is	be	AUX
taxlaw-2865	610	61	another	another	DET
taxlaw-2865	610	62	problem	problem	NOUN
taxlaw-2865	610	63	that	that	PRON
taxlaw-2865	610	64	plagues	plague	VERB
taxlaw-2865	610	65	accurate	accurate	ADJ
taxlaw-2865	610	66	tax	tax	NOUN
taxlaw-2865	610	67	basis	basis	NOUN
taxlaw-2865	610	68	identification	identification	NOUN
taxlaw-2865	610	69	.	.	PUNCT
taxlaw-2865	611	1	when	when	SCONJ
taxlaw-2865	611	2	a	a	DET
taxlaw-2865	611	3	taxpayer	taxpayer	NOUN
taxlaw-2865	611	4	dies	die	VERB
taxlaw-2865	611	5	and	and	CCONJ
taxlaw-2865	611	6	the	the	DET
taxlaw-2865	611	7	recipient	recipient	NOUN
taxlaw-2865	611	8	receives	receive	VERB
taxlaw-2865	611	9	property	property	NOUN
taxlaw-2865	611	10	,	,	PUNCT
taxlaw-2865	611	11	it	it	PRON
taxlaw-2865	611	12	may	may	AUX
taxlaw-2865	611	13	be	be	AUX
taxlaw-2865	611	14	years	year	NOUN
taxlaw-2865	611	15	or	or	CCONJ
taxlaw-2865	611	16	decades	decade	NOUN
taxlaw-2865	611	17	before	before	SCONJ
taxlaw-2865	611	18	the	the	DET
taxlaw-2865	611	19	issue	issue	NOUN
taxlaw-2865	611	20	of	of	ADP
taxlaw-2865	611	21	tax	tax	NOUN
taxlaw-2865	611	22	basis	basis	NOUN
taxlaw-2865	611	23	is	be	AUX
taxlaw-2865	611	24	relevant	relevant	ADJ
taxlaw-2865	611	25	(	(	PUNCT
taxlaw-2865	611	26	i.e.	i.e.	X
taxlaw-2865	611	27	,	,	PUNCT
taxlaw-2865	611	28	when	when	SCONJ
taxlaw-2865	611	29	there	there	PRON
taxlaw-2865	611	30	is	be	VERB
taxlaw-2865	611	31	a	a	DET
taxlaw-2865	611	32	sale	sale	NOUN
taxlaw-2865	611	33	,	,	PUNCT
taxlaw-2865	611	34	exchange	exchange	NOUN
taxlaw-2865	611	35	,	,	PUNCT
taxlaw-2865	611	36	or	or	CCONJ
taxlaw-2865	611	37	other	other	ADJ
taxlaw-2865	611	38	disposition	disposition	NOUN
taxlaw-2865	611	39	)	)	PUNCT
taxlaw-2865	611	40	.	.	PUNCT
taxlaw-2865	612	1	ascertaining	ascertain	VERB
taxlaw-2865	612	2	the	the	DET
taxlaw-2865	612	3	fair	fair	ADJ
taxlaw-2865	612	4	market	market	NOUN
taxlaw-2865	612	5	value	value	NOUN
taxlaw-2865	612	6	of	of	ADP
taxlaw-2865	612	7	assets	asset	NOUN
taxlaw-2865	612	8	is	be	AUX
taxlaw-2865	612	9	never	never	ADV
taxlaw-2865	612	10	easy	easy	ADJ
taxlaw-2865	612	11	;	;	PUNCT
taxlaw-2865	612	12	when	when	SCONJ
taxlaw-2865	612	13	this	this	DET
taxlaw-2865	612	14	exercise	exercise	NOUN
taxlaw-2865	612	15	relates	relate	VERB
taxlaw-2865	612	16	back	back	ADJ
taxlaw-2865	612	17	years	year	NOUN
taxlaw-2865	612	18	or	or	CCONJ
taxlaw-2865	612	19	several	several	ADJ
taxlaw-2865	612	20	decades	decade	NOUN
taxlaw-2865	612	21	,	,	PUNCT
taxlaw-2865	612	22	it	it	PRON
taxlaw-2865	612	23	compounds	compound	VERB
taxlaw-2865	612	24	the	the	DET
taxlaw-2865	612	25	tax	tax	NOUN
taxlaw-2865	612	26	basis	basis	NOUN
taxlaw-2865	612	27	accuracy	accuracy	NOUN
taxlaw-2865	612	28	problem	problem	NOUN
taxlaw-2865	612	29	.	.	PUNCT
taxlaw-2865	613	1	finally	finally	ADV
taxlaw-2865	613	2	,	,	PUNCT
taxlaw-2865	613	3	insofar	insofar	ADV
taxlaw-2865	613	4	as	as	SCONJ
taxlaw-2865	613	5	application	application	NOUN
taxlaw-2865	613	6	of	of	ADP
taxlaw-2865	613	7	the	the	DET
taxlaw-2865	613	8	basis	basis	NOUN
taxlaw-2865	613	9	equal	equal	ADJ
taxlaw-2865	613	10	to	to	ADP
taxlaw-2865	613	11	fair	fair	ADJ
taxlaw-2865	613	12	market	market	NOUN
taxlaw-2865	613	13	value	value	NOUN
taxlaw-2865	613	14	rule	rule	NOUN
taxlaw-2865	613	15	is	be	AUX
taxlaw-2865	613	16	concerned	concern	VERB
taxlaw-2865	613	17	,	,	PUNCT
taxlaw-2865	613	18	even	even	ADV
taxlaw-2865	613	19	if	if	SCONJ
taxlaw-2865	613	20	a	a	DET
taxlaw-2865	613	21	taxpayer	taxpayer	NOUN
taxlaw-2865	613	22	takes	take	VERB
taxlaw-2865	613	23	an	an	DET
taxlaw-2865	613	24	aggressive	aggressive	ADJ
taxlaw-2865	613	25	valuation	valuation	NOUN
taxlaw-2865	613	26	position	position	NOUN
taxlaw-2865	613	27	,	,	PUNCT
taxlaw-2865	613	28	it	it	PRON
taxlaw-2865	613	29	usually	usually	ADV
taxlaw-2865	613	30	engenders	engender	VERB
taxlaw-2865	613	31	little	little	ADJ
taxlaw-2865	613	32	financial	financial	ADJ
taxlaw-2865	613	33	risk	risk	NOUN
taxlaw-2865	613	34	.	.	PUNCT
taxlaw-2865	614	1	this	this	PRON
taxlaw-2865	614	2	is	be	AUX
taxlaw-2865	614	3	because	because	SCONJ
taxlaw-2865	614	4	valuation	valuation	NOUN
taxlaw-2865	614	5	is	be	AUX
taxlaw-2865	614	6	an	an	DET
taxlaw-2865	614	7	art	art	NOUN
taxlaw-2865	614	8	,	,	PUNCT
taxlaw-2865	614	9	not	not	PART
taxlaw-2865	614	10	a	a	DET
taxlaw-2865	614	11	science	science	NOUN
taxlaw-2865	614	12	.	.	PUNCT
taxlaw-2865	615	1	this	this	PRON
taxlaw-2865	615	2	,	,	PUNCT
taxlaw-2865	615	3	combined	combine	VERB
taxlaw-2865	615	4	with	with	ADP
taxlaw-2865	615	5	the	the	DET
taxlaw-2865	615	6	fact	fact	NOUN
taxlaw-2865	615	7	a	a	DET
taxlaw-2865	615	8	taxpayer	taxpayer	NOUN
taxlaw-2865	615	9	always	always	ADV
taxlaw-2865	615	10	has	have	AUX
taxlaw-2865	615	11	recourse	recourse	VERB
taxlaw-2865	615	12	to	to	ADP
taxlaw-2865	615	13	a	a	DET
taxlaw-2865	615	14	reasonable	reasonable	ADJ
taxlaw-2865	615	15	cause	cause	NOUN
taxlaw-2865	615	16	defense,137	defense,137	PROPN
taxlaw-2865	615	17	means	mean	VERB
taxlaw-2865	615	18	as	as	ADV
taxlaw-2865	615	19	long	long	ADV
taxlaw-2865	615	20	the	the	DET
taxlaw-2865	615	21	taxpayer	taxpayer	NOUN
taxlaw-2865	615	22	’s	’s	PART
taxlaw-2865	615	23	reporting	reporting	NOUN
taxlaw-2865	615	24	position	position	NOUN
taxlaw-2865	615	25	is	be	AUX
taxlaw-2865	615	26	(	(	PUNCT
taxlaw-2865	615	27	i	i	NOUN
taxlaw-2865	615	28	)	)	PUNCT
taxlaw-2865	615	29	not	not	PART
taxlaw-2865	615	30	negligent	negligent	ADJ
taxlaw-2865	615	31	or	or	CCONJ
taxlaw-2865	615	32	reckless	reckless	ADJ
taxlaw-2865	615	33	and	and	CCONJ
taxlaw-2865	615	34	(	(	PUNCT
taxlaw-2865	615	35	ii	ii	NOUN
taxlaw-2865	615	36	)	)	PUNCT
taxlaw-2865	615	37	backed	back	VERB
taxlaw-2865	615	38	by	by	ADP
taxlaw-2865	615	39	a	a	DET
taxlaw-2865	615	40	reputable	reputable	ADJ
taxlaw-2865	615	41	appraiser	appraiser	NOUN
taxlaw-2865	615	42	,	,	PUNCT
taxlaw-2865	615	43	an	an	DET
taxlaw-2865	615	44	accuracy	accuracy	NOUN
taxlaw-2865	615	45	-	-	PUNCT
taxlaw-2865	615	46	related	relate	VERB
taxlaw-2865	615	47	penalty	penalty	NOUN
taxlaw-2865	615	48	will	will	AUX
taxlaw-2865	615	49	likely	likely	ADV
taxlaw-2865	615	50	not	not	PART
taxlaw-2865	615	51	apply.138	apply.138	VERB
taxlaw-2865	615	52	thus	thus	ADV
taxlaw-2865	615	53	,	,	PUNCT
taxlaw-2865	615	54	in	in	ADP
taxlaw-2865	615	55	most	most	ADJ
taxlaw-2865	615	56	cases	case	NOUN
taxlaw-2865	615	57	,	,	PUNCT
taxlaw-2865	615	58	if	if	SCONJ
taxlaw-2865	615	59	the	the	DET
taxlaw-2865	615	60	i.r.s	i.r.	NOUN
taxlaw-2865	615	61	.	.	PUNCT
taxlaw-2865	616	1	successfully	successfully	ADV
taxlaw-2865	616	2	challenges	challenge	VERB
taxlaw-2865	616	3	the	the	DET
taxlaw-2865	616	4	reported	reported	ADJ
taxlaw-2865	616	5	tax	tax	NOUN
taxlaw-2865	616	6	basis	basis	NOUN
taxlaw-2865	616	7	,	,	PUNCT
taxlaw-2865	616	8	the	the	DET
taxlaw-2865	616	9	taxpayer	taxpayer	NOUN
taxlaw-2865	616	10	would	would	AUX
taxlaw-2865	616	11	simply	simply	ADV
taxlaw-2865	616	12	owe	owe	VERB
taxlaw-2865	616	13	additional	additional	ADJ
taxlaw-2865	616	14	tax	tax	NOUN
taxlaw-2865	616	15	on	on	ADP
taxlaw-2865	616	16	the	the	DET
taxlaw-2865	616	17	understatement	understatement	NOUN
taxlaw-2865	616	18	plus	plus	CCONJ
taxlaw-2865	616	19	interest	interest	NOUN
taxlaw-2865	616	20	.	.	PUNCT
taxlaw-2865	617	1	d.	d.	PROPN
taxlaw-2865	617	2	need	need	VERB
taxlaw-2865	617	3	for	for	ADP
taxlaw-2865	617	4	congressional	congressional	ADJ
taxlaw-2865	617	5	reform	reform	NOUN
taxlaw-2865	617	6	aside	aside	ADV
taxlaw-2865	617	7	from	from	ADP
taxlaw-2865	617	8	the	the	DET
taxlaw-2865	617	9	revenue	revenue	NOUN
taxlaw-2865	617	10	losses	loss	NOUN
taxlaw-2865	617	11	associated	associate	VERB
taxlaw-2865	617	12	with	with	ADP
taxlaw-2865	617	13	the	the	DET
taxlaw-2865	617	14	tax	tax	NOUN
taxlaw-2865	617	15	basis	basis	NOUN
taxlaw-2865	617	16	issues	issue	NOUN
taxlaw-2865	617	17	described	describe	VERB
taxlaw-2865	617	18	here	here	ADV
taxlaw-2865	617	19	a	a	DET
taxlaw-2865	617	20	concomitant	concomitant	ADJ
taxlaw-2865	617	21	problem	problem	NOUN
taxlaw-2865	617	22	is	be	AUX
taxlaw-2865	617	23	that	that	PRON
taxlaw-2865	617	24	of	of	ADP
taxlaw-2865	617	25	equity	equity	NOUN
taxlaw-2865	617	26	.	.	PUNCT
taxlaw-2865	618	1	the	the	DET
taxlaw-2865	618	2	financial	financial	ADJ
taxlaw-2865	618	3	benefits	benefit	NOUN
taxlaw-2865	618	4	associated	associate	VERB
taxlaw-2865	618	5	with	with	ADP
taxlaw-2865	618	6	tax	tax	NOUN
taxlaw-2865	618	7	basis	basis	NOUN
taxlaw-2865	618	8	maximization	maximization	NOUN
taxlaw-2865	618	9	inure	inure	NOUN
taxlaw-2865	618	10	largely	largely	ADV
taxlaw-2865	618	11	to	to	ADP
taxlaw-2865	618	12	the	the	DET
taxlaw-2865	618	13	wealthy	wealthy	ADJ
taxlaw-2865	618	14	and	and	CCONJ
taxlaw-2865	618	15	,	,	PUNCT
taxlaw-2865	618	16	as	as	ADP
taxlaw-2865	618	17	such	such	ADJ
taxlaw-2865	618	18	,	,	PUNCT
taxlaw-2865	618	19	further	far	ADV
taxlaw-2865	618	20	tilt	tilt	VERB
taxlaw-2865	618	21	a	a	DET
taxlaw-2865	618	22	tax	tax	NOUN
taxlaw-2865	618	23	system	system	NOUN
taxlaw-2865	618	24	towards	towards	ADP
taxlaw-2865	618	25	inequity	inequity	NOUN
taxlaw-2865	618	26	,	,	PUNCT
taxlaw-2865	618	27	which	which	PRON
taxlaw-2865	618	28	already	already	ADV
taxlaw-2865	618	29	faces	face	VERB
taxlaw-2865	618	30	serious	serious	ADJ
taxlaw-2865	618	31	criticism	criticism	NOUN
taxlaw-2865	618	32	on	on	ADP
taxlaw-2865	618	33	those	those	DET
taxlaw-2865	618	34	grounds.139	grounds.139	ADJ
taxlaw-2865	618	35	support	support	NOUN
taxlaw-2865	618	36	for	for	ADP
taxlaw-2865	618	37	this	this	DET
taxlaw-2865	618	38	proposition	proposition	NOUN
taxlaw-2865	618	39	is	be	AUX
taxlaw-2865	618	40	readily	readily	ADV
taxlaw-2865	618	41	found	find	VERB
taxlaw-2865	618	42	in	in	ADP
taxlaw-2865	618	43	numerous	numerous	ADJ
taxlaw-2865	618	44	studies	study	NOUN
taxlaw-2865	618	45	that	that	PRON
taxlaw-2865	618	46	report	report	VERB
taxlaw-2865	618	47	the	the	DET
taxlaw-2865	618	48	majority	majority	NOUN
taxlaw-2865	618	49	of	of	ADP
taxlaw-2865	618	50	appreciated	appreciated	ADJ
taxlaw-2865	618	51	assets	asset	NOUN
taxlaw-2865	618	52	are	be	AUX
taxlaw-2865	618	53	in	in	ADP
taxlaw-2865	618	54	the	the	DET
taxlaw-2865	618	55	hands	hand	NOUN
taxlaw-2865	618	56	of	of	ADP
taxlaw-2865	618	57	the	the	DET
taxlaw-2865	618	58	affluent.140	affluent.140	PROPN
taxlaw-2865	618	59	the	the	DET
taxlaw-2865	618	60	tax	tax	NOUN
taxlaw-2865	618	61	basis	basis	NOUN
taxlaw-2865	618	62	maximization	maximization	NOUN
taxlaw-2865	618	63	methodologies	methodology	NOUN
taxlaw-2865	618	64	just	just	ADV
taxlaw-2865	618	65	enumerated	enumerate	VERB
taxlaw-2865	618	66	enable	enable	ADJ
taxlaw-2865	618	67	potential	potential	ADJ
taxlaw-2865	618	68	income	income	NOUN
taxlaw-2865	618	69	to	to	ADP
taxlaw-2865	618	70	135	135	NUM
taxlaw-2865	618	71	joseph	joseph	PROPN
taxlaw-2865	618	72	m.	m.	PROPN
taxlaw-2865	618	73	dodge	dodge	PROPN
taxlaw-2865	618	74	&	&	CCONJ
taxlaw-2865	618	75	jay	jay	PROPN
taxlaw-2865	618	76	a.	a.	PROPN
taxlaw-2865	618	77	soled	sole	VERB
taxlaw-2865	618	78	,	,	PUNCT
taxlaw-2865	618	79	debunking	debunk	VERB
taxlaw-2865	618	80	the	the	DET
taxlaw-2865	618	81	basis	basis	NOUN
taxlaw-2865	618	82	myth	myth	NOUN
taxlaw-2865	618	83	under	under	ADP
taxlaw-2865	618	84	the	the	DET
taxlaw-2865	618	85	income	income	NOUN
taxlaw-2865	618	86	tax	tax	NOUN
taxlaw-2865	618	87	,	,	PUNCT
taxlaw-2865	618	88	81	81	NUM
taxlaw-2865	618	89	ind	ind	NOUN
taxlaw-2865	618	90	.	.	PUNCT
taxlaw-2865	619	1	l.	l.	PROPN
taxlaw-2865	619	2	j.	j.	PROPN
taxlaw-2865	619	3	539	539	NUM
taxlaw-2865	619	4	,	,	PUNCT
taxlaw-2865	619	5	563	563	NUM
taxlaw-2865	619	6	(	(	PUNCT
taxlaw-2865	619	7	2006	2006	NUM
taxlaw-2865	619	8	)	)	PUNCT
taxlaw-2865	619	9	(	(	PUNCT
taxlaw-2865	619	10	“	"	PUNCT
taxlaw-2865	619	11	a	a	DET
taxlaw-2865	619	12	basis	basis	NOUN
taxlaw-2865	619	13	figure	figure	NOUN
taxlaw-2865	619	14	entered	enter	VERB
taxlaw-2865	619	15	on	on	ADP
taxlaw-2865	619	16	schedule	schedule	NOUN
taxlaw-2865	619	17	d	d	NOUN
taxlaw-2865	619	18	can	can	AUX
taxlaw-2865	619	19	neither	neither	CCONJ
taxlaw-2865	619	20	be	be	AUX
taxlaw-2865	619	21	incorrect	incorrect	ADJ
taxlaw-2865	619	22	on	on	ADP
taxlaw-2865	619	23	its	its	PRON
taxlaw-2865	619	24	face	face	NOUN
taxlaw-2865	619	25	nor	nor	CCONJ
taxlaw-2865	619	26	…	…	PUNCT
taxlaw-2865	619	27	can	can	AUX
taxlaw-2865	619	28	it	it	PRON
taxlaw-2865	619	29	fail	fail	VERB
taxlaw-2865	619	30	to	to	PART
taxlaw-2865	619	31	match	match	VERB
taxlaw-2865	619	32	an	an	DET
taxlaw-2865	619	33	information	information	NOUN
taxlaw-2865	619	34	return	return	NOUN
taxlaw-2865	619	35	submitted	submit	VERB
taxlaw-2865	619	36	to	to	ADP
taxlaw-2865	619	37	the	the	DET
taxlaw-2865	619	38	irs	irs	PROPN
taxlaw-2865	619	39	.	.	PUNCT
taxlaw-2865	619	40	”	"	PUNCT
taxlaw-2865	619	41	)	)	PUNCT
taxlaw-2865	619	42	.	.	PUNCT
taxlaw-2865	620	1	136	136	NUM
taxlaw-2865	620	2	admittedly	admittedly	ADV
taxlaw-2865	620	3	,	,	PUNCT
taxlaw-2865	620	4	due	due	ADP
taxlaw-2865	620	5	to	to	ADP
taxlaw-2865	620	6	the	the	DET
taxlaw-2865	620	7	advent	advent	NOUN
taxlaw-2865	620	8	of	of	ADP
taxlaw-2865	620	9	third	third	ADJ
taxlaw-2865	620	10	-	-	PUNCT
taxlaw-2865	620	11	party	party	NOUN
taxlaw-2865	620	12	tax	tax	NOUN
taxlaw-2865	620	13	basis	basis	NOUN
taxlaw-2865	620	14	reporting	reporting	NOUN
taxlaw-2865	620	15	,	,	PUNCT
taxlaw-2865	620	16	see	see	VERB
taxlaw-2865	620	17	emergency	emergency	NOUN
taxlaw-2865	620	18	economic	economic	ADJ
taxlaw-2865	620	19	stabilization	stabilization	NOUN
taxlaw-2865	620	20	act	act	NOUN
taxlaw-2865	620	21	of	of	ADP
taxlaw-2865	620	22	2008	2008	NUM
taxlaw-2865	620	23	,	,	PUNCT
taxlaw-2865	620	24	pub	pub	NOUN
taxlaw-2865	620	25	.	.	PUNCT
taxlaw-2865	621	1	l.	l.	PROPN
taxlaw-2865	621	2	no	no	INTJ
taxlaw-2865	621	3	.	.	PROPN
taxlaw-2865	622	1	110	110	NUM
taxlaw-2865	622	2	-	-	SYM
taxlaw-2865	622	3	343	343	NUM
taxlaw-2865	622	4	,	,	PUNCT
taxlaw-2865	622	5	§	§	PROPN
taxlaw-2865	622	6	403	403	NUM
taxlaw-2865	622	7	,	,	PUNCT
taxlaw-2865	622	8	122	122	NUM
taxlaw-2865	622	9	stat	stat	NOUN
taxlaw-2865	622	10	.	.	PUNCT
taxlaw-2865	623	1	3765	3765	NUM
taxlaw-2865	623	2	,	,	PUNCT
taxlaw-2865	623	3	3854	3854	NUM
taxlaw-2865	623	4	-	-	SYM
taxlaw-2865	623	5	60	60	NUM
taxlaw-2865	623	6	,	,	PUNCT
taxlaw-2865	623	7	some	some	DET
taxlaw-2865	623	8	taxpayer	taxpayer	NOUN
taxlaw-2865	623	9	derelictions	dereliction	NOUN
taxlaw-2865	623	10	will	will	AUX
taxlaw-2865	623	11	be	be	AUX
taxlaw-2865	623	12	easy	easy	ADJ
taxlaw-2865	623	13	to	to	PART
taxlaw-2865	623	14	detect	detect	VERB
taxlaw-2865	623	15	.	.	PUNCT
taxlaw-2865	624	1	more	more	ADV
taxlaw-2865	624	2	specifically	specifically	ADV
taxlaw-2865	624	3	,	,	PUNCT
taxlaw-2865	624	4	the	the	DET
taxlaw-2865	624	5	code	code	NOUN
taxlaw-2865	624	6	now	now	ADV
taxlaw-2865	624	7	requires	require	VERB
taxlaw-2865	624	8	third	third	ADJ
taxlaw-2865	624	9	-	-	PUNCT
taxlaw-2865	624	10	party	party	NOUN
taxlaw-2865	624	11	brokers	broker	NOUN
taxlaw-2865	624	12	to	to	PART
taxlaw-2865	624	13	retain	retain	VERB
taxlaw-2865	624	14	tax	tax	NOUN
taxlaw-2865	624	15	basis	basis	NOUN
taxlaw-2865	624	16	records	record	NOUN
taxlaw-2865	624	17	on	on	ADP
taxlaw-2865	624	18	behalf	behalf	NOUN
taxlaw-2865	624	19	of	of	ADP
taxlaw-2865	624	20	their	their	PRON
taxlaw-2865	624	21	clients	client	NOUN
taxlaw-2865	624	22	related	relate	VERB
taxlaw-2865	624	23	to	to	ADP
taxlaw-2865	624	24	marketable	marketable	ADJ
taxlaw-2865	624	25	securities	security	NOUN
taxlaw-2865	624	26	.	.	PUNCT
taxlaw-2865	625	1	see	see	VERB
taxlaw-2865	625	2	i.r.c	i.r.c	NOUN
taxlaw-2865	625	3	.	.	PUNCT
taxlaw-2865	626	1	§	§	PROPN
taxlaw-2865	626	2	6045(g	6045(g	ADJ
taxlaw-2865	626	3	)	)	PUNCT
taxlaw-2865	626	4	.	.	PUNCT
taxlaw-2865	627	1	therefore	therefore	ADV
taxlaw-2865	627	2	,	,	PUNCT
taxlaw-2865	627	3	in	in	ADP
taxlaw-2865	627	4	those	those	DET
taxlaw-2865	627	5	instances	instance	NOUN
taxlaw-2865	627	6	when	when	SCONJ
taxlaw-2865	627	7	taxpayers	taxpayer	NOUN
taxlaw-2865	627	8	report	report	VERB
taxlaw-2865	627	9	a	a	DET
taxlaw-2865	627	10	basis	basis	NOUN
taxlaw-2865	627	11	that	that	PRON
taxlaw-2865	627	12	does	do	AUX
taxlaw-2865	627	13	not	not	PART
taxlaw-2865	627	14	accord	accord	VERB
taxlaw-2865	627	15	with	with	ADP
taxlaw-2865	627	16	the	the	DET
taxlaw-2865	627	17	third	third	ADJ
taxlaw-2865	627	18	-	-	PUNCT
taxlaw-2865	627	19	party	party	NOUN
taxlaw-2865	627	20	information	information	NOUN
taxlaw-2865	627	21	return	return	NOUN
taxlaw-2865	627	22	,	,	PUNCT
taxlaw-2865	627	23	the	the	DET
taxlaw-2865	627	24	i.r.s	i.r.	NOUN
taxlaw-2865	627	25	.	.	PUNCT
taxlaw-2865	627	26	will	will	AUX
taxlaw-2865	627	27	be	be	AUX
taxlaw-2865	627	28	on	on	ADP
taxlaw-2865	627	29	notice	notice	NOUN
taxlaw-2865	627	30	to	to	PART
taxlaw-2865	627	31	challenge	challenge	VERB
taxlaw-2865	627	32	the	the	DET
taxlaw-2865	627	33	taxpayer	taxpayer	NOUN
taxlaw-2865	627	34	’s	’s	PART
taxlaw-2865	627	35	reporting	reporting	NOUN
taxlaw-2865	627	36	position	position	NOUN
taxlaw-2865	627	37	;	;	PUNCT
taxlaw-2865	627	38	however	however	ADV
taxlaw-2865	627	39	,	,	PUNCT
taxlaw-2865	627	40	in	in	ADP
taxlaw-2865	627	41	all	all	DET
taxlaw-2865	627	42	other	other	ADJ
taxlaw-2865	627	43	cases	case	NOUN
taxlaw-2865	627	44	,	,	PUNCT
taxlaw-2865	627	45	the	the	DET
taxlaw-2865	627	46	i.r.s	i.r.	NOUN
taxlaw-2865	627	47	.	.	PUNCT
taxlaw-2865	628	1	can	can	AUX
taxlaw-2865	628	2	detect	detect	VERB
taxlaw-2865	628	3	overstated	overstate	VERB
taxlaw-2865	628	4	basis	basis	NOUN
taxlaw-2865	628	5	only	only	ADV
taxlaw-2865	628	6	through	through	ADP
taxlaw-2865	628	7	costly	costly	ADJ
taxlaw-2865	628	8	and	and	CCONJ
taxlaw-2865	628	9	time	time	NOUN
taxlaw-2865	628	10	-	-	PUNCT
taxlaw-2865	628	11	consuming	consume	VERB
taxlaw-2865	628	12	audits	audits	NOUN
taxlaw-2865	628	13	.	.	PUNCT
taxlaw-2865	629	1	137	137	NUM
taxlaw-2865	629	2	i.r.c	i.r.c	NOUN
taxlaw-2865	629	3	.	.	PUNCT
taxlaw-2865	630	1	§	§	PROPN
taxlaw-2865	630	2	6664(c	6664(c	PROPN
taxlaw-2865	630	3	)	)	PUNCT
taxlaw-2865	630	4	.	.	PUNCT
taxlaw-2865	631	1	138	138	NUM
taxlaw-2865	631	2	i.r.c	i.r.c	NOUN
taxlaw-2865	631	3	.	.	PUNCT
taxlaw-2865	632	1	§	§	PROPN
taxlaw-2865	632	2	6662(a	6662(a	NOUN
taxlaw-2865	632	3	)	)	PUNCT
taxlaw-2865	632	4	.	.	PUNCT
taxlaw-2865	633	1	139	139	NUM
taxlaw-2865	633	2	see	see	VERB
taxlaw-2865	633	3	james	james	PROPN
taxlaw-2865	633	4	m.	m.	PROPN
taxlaw-2865	633	5	poterba	poterba	PROPN
taxlaw-2865	633	6	&	&	CCONJ
taxlaw-2865	633	7	scott	scott	PROPN
taxlaw-2865	633	8	weisbenner	weisbenner	PROPN
taxlaw-2865	633	9	,	,	PUNCT
taxlaw-2865	633	10	the	the	DET
taxlaw-2865	633	11	distributional	distributional	ADJ
taxlaw-2865	633	12	burden	burden	NOUN
taxlaw-2865	633	13	of	of	ADP
taxlaw-2865	633	14	taxing	tax	VERB
taxlaw-2865	633	15	estates	estate	NOUN
taxlaw-2865	633	16	and	and	CCONJ
taxlaw-2865	633	17	unrealized	unrealized	ADJ
taxlaw-2865	633	18	capital	capital	NOUN
taxlaw-2865	633	19	gains	gain	NOUN
taxlaw-2865	633	20	at	at	ADP
taxlaw-2865	633	21	death	death	NOUN
taxlaw-2865	633	22	,	,	PUNCT
taxlaw-2865	633	23	in	in	ADP
taxlaw-2865	633	24	rethinking	rethink	VERB
taxlaw-2865	633	25	estate	estate	NOUN
taxlaw-2865	633	26	tax	tax	NOUN
taxlaw-2865	633	27	and	and	CCONJ
taxlaw-2865	633	28	gift	gift	NOUN
taxlaw-2865	633	29	taxation	taxation	NOUN
taxlaw-2865	633	30	422	422	NUM
taxlaw-2865	633	31	,	,	PUNCT
taxlaw-2865	633	32	422	422	NUM
taxlaw-2865	633	33	-	-	SYM
taxlaw-2865	633	34	49	49	NUM
taxlaw-2865	633	35	(	(	PUNCT
taxlaw-2865	633	36	william	william	PROPN
taxlaw-2865	633	37	g.	g.	PROPN
taxlaw-2865	633	38	gale	gale	PROPN
taxlaw-2865	633	39	,	,	PUNCT
taxlaw-2865	633	40	james	james	PROPN
taxlaw-2865	633	41	r.	r.	PROPN
taxlaw-2865	633	42	hines	hines	PROPN
taxlaw-2865	633	43	jr	jr	PROPN
taxlaw-2865	633	44	.	.	PROPN
taxlaw-2865	633	45	&	&	CCONJ
taxlaw-2865	633	46	joel	joel	PROPN
taxlaw-2865	633	47	slemrod	slemrod	PROPN
taxlaw-2865	633	48	eds	eds	PROPN
taxlaw-2865	633	49	.	.	PROPN
taxlaw-2865	633	50	,	,	PUNCT
taxlaw-2865	633	51	2001	2001	NUM
taxlaw-2865	633	52	)	)	PUNCT
taxlaw-2865	633	53	(	(	PUNCT
taxlaw-2865	633	54	observing	observe	VERB
taxlaw-2865	633	55	that	that	SCONJ
taxlaw-2865	633	56	large	large	ADJ
taxlaw-2865	633	57	portions	portion	NOUN
taxlaw-2865	633	58	of	of	ADP
taxlaw-2865	633	59	wealthy	wealthy	ADJ
taxlaw-2865	633	60	taxpayers	taxpayer	NOUN
taxlaw-2865	633	61	’	'	PUNCT
taxlaw-2865	633	62	estates	estate	NOUN
taxlaw-2865	633	63	are	be	AUX
taxlaw-2865	633	64	comprised	comprise	VERB
taxlaw-2865	633	65	of	of	ADP
taxlaw-2865	633	66	unrealized	unrealized	ADJ
taxlaw-2865	633	67	capital	capital	NOUN
taxlaw-2865	633	68	gains	gain	NOUN
taxlaw-2865	633	69	)	)	PUNCT
taxlaw-2865	633	70	;	;	PUNCT
taxlaw-2865	633	71	david	david	PROPN
taxlaw-2865	633	72	m.	m.	PROPN
taxlaw-2865	633	73	herszenhorn	herszenhorn	PROPN
taxlaw-2865	633	74	,	,	PUNCT
taxlaw-2865	633	75	consensus	consensus	NOUN
taxlaw-2865	633	76	on	on	ADP
taxlaw-2865	633	77	need	need	NOUN
taxlaw-2865	633	78	to	to	PART
taxlaw-2865	633	79	revise	revise	VERB
taxlaw-2865	633	80	tax	tax	NOUN
taxlaw-2865	633	81	code	code	NOUN
taxlaw-2865	633	82	,	,	PUNCT
taxlaw-2865	633	83	but	but	CCONJ
taxlaw-2865	633	84	partisan	partisan	ADJ
taxlaw-2865	633	85	split	split	NOUN
taxlaw-2865	633	86	on	on	ADP
taxlaw-2865	633	87	specifics	specific	NOUN
taxlaw-2865	633	88	,	,	PUNCT
taxlaw-2865	633	89	n.y	n.y	PROPN
taxlaw-2865	633	90	.	.	PROPN
taxlaw-2865	633	91	times	times	PROPN
taxlaw-2865	633	92	(	(	PUNCT
taxlaw-2865	633	93	feb	feb	PROPN
taxlaw-2865	633	94	.	.	PROPN
taxlaw-2865	633	95	21	21	NUM
taxlaw-2865	633	96	,	,	PUNCT
taxlaw-2865	633	97	2016	2016	NUM
taxlaw-2865	633	98	)	)	PUNCT
taxlaw-2865	633	99	,	,	PUNCT
taxlaw-2865	633	100	https://www.nytimes.com/2016/02/21/business/yourtaxes/consensus-on-needto-revise-tax-code-but-partisan-split-on-specifics.html	https://www.nytimes.com/2016/02/21/business/yourtaxes/consensus-on-needto-revise-tax-code-but-partisan-split-on-specifics.html	X
taxlaw-2865	633	101	(	(	PUNCT
taxlaw-2865	633	102	quoting	quote	VERB
taxlaw-2865	633	103	vice	vice	PROPN
taxlaw-2865	633	104	president	president	PROPN
taxlaw-2865	633	105	biden	biden	PROPN
taxlaw-2865	633	106	saying	say	VERB
taxlaw-2865	633	107	stepped	step	VERB
taxlaw-2865	633	108	-	-	PUNCT
taxlaw-2865	633	109	up	up	ADP
taxlaw-2865	633	110	tax	tax	NOUN
taxlaw-2865	633	111	basis	basis	NOUN
taxlaw-2865	633	112	benefits	benefit	NOUN
taxlaw-2865	633	113	“	"	PUNCT
taxlaw-2865	633	114	two	two	NUM
taxlaw-2865	633	115	-	-	PUNCT
taxlaw-2865	633	116	tenths	tenth	NOUN
taxlaw-2865	633	117	of	of	ADP
taxlaw-2865	633	118	1	1	NUM
taxlaw-2865	633	119	percent	percent	NOUN
taxlaw-2865	633	120	of	of	ADP
taxlaw-2865	633	121	the	the	DET
taxlaw-2865	633	122	population	population	NOUN
taxlaw-2865	633	123	that	that	PRON
taxlaw-2865	633	124	is	be	AUX
taxlaw-2865	633	125	already	already	ADV
taxlaw-2865	633	126	very	very	ADV
taxlaw-2865	633	127	wealthy	wealthy	ADJ
taxlaw-2865	633	128	[	[	X
taxlaw-2865	633	129	and	and	CCONJ
taxlaw-2865	633	130	]	]	PUNCT
taxlaw-2865	633	131	does	do	AUX
taxlaw-2865	633	132	not	not	PART
taxlaw-2865	633	133	need	need	VERB
taxlaw-2865	633	134	it	it	PRON
taxlaw-2865	633	135	…	…	PUNCT
taxlaw-2865	633	136	.	.	PUNCT
taxlaw-2865	633	137	”	"	PUNCT
taxlaw-2865	633	138	)	)	PUNCT
taxlaw-2865	633	139	.	.	PUNCT
taxlaw-2865	634	1	140	140	NUM
taxlaw-2865	634	2	see	see	VERB
taxlaw-2865	634	3	generally	generally	ADV
taxlaw-2865	634	4	edward	edward	PROPN
taxlaw-2865	634	5	n.	n.	PROPN
taxlaw-2865	634	6	wolff	wolff	PROPN
taxlaw-2865	634	7	,	,	PUNCT
taxlaw-2865	634	8	a	a	DET
taxlaw-2865	634	9	century	century	NOUN
taxlaw-2865	634	10	of	of	ADP
taxlaw-2865	634	11	wealth	wealth	NOUN
taxlaw-2865	634	12	in	in	ADP
taxlaw-2865	634	13	america	america	PROPN
taxlaw-2865	634	14	(	(	PUNCT
taxlaw-2865	634	15	2017	2017	NUM
taxlaw-2865	634	16	)	)	PUNCT
taxlaw-2865	634	17	.	.	PUNCT
taxlaw-2865	635	1	see	see	VERB
taxlaw-2865	635	2	also	also	ADV
taxlaw-2865	635	3	christopher	christopher	PROPN
taxlaw-2865	635	4	ingraham	ingraham	PROPN
taxlaw-2865	635	5	,	,	PUNCT
taxlaw-2865	635	6	the	the	DET
taxlaw-2865	635	7	richest	rich	ADJ
taxlaw-2865	635	8	1	1	NUM
taxlaw-2865	635	9	percent	percent	NOUN
taxlaw-2865	635	10	now	now	ADV
taxlaw-2865	635	11	owns	own	VERB
taxlaw-2865	635	12	more	more	ADJ
taxlaw-2865	635	13	of	of	ADP
taxlaw-2865	635	14	the	the	DET
taxlaw-2865	635	15	country	country	NOUN
taxlaw-2865	635	16	’s	’s	PART
taxlaw-2865	635	17	wealth	wealth	NOUN
taxlaw-2865	635	18	than	than	ADP
taxlaw-2865	635	19	at	at	ADP
taxlaw-2865	635	20	any	any	DET
taxlaw-2865	635	21	time	time	NOUN
taxlaw-2865	635	22	in	in	ADP
taxlaw-2865	635	23	the	the	DET
taxlaw-2865	635	24	past	past	ADJ
taxlaw-2865	635	25	50	50	NUM
taxlaw-2865	635	26	years	year	NOUN
taxlaw-2865	635	27	,	,	PUNCT
taxlaw-2865	635	28	72	72	NUM
taxlaw-2865	635	29	[	[	X
taxlaw-2865	635	30	vol.10:1	vol.10:1	PROPN
taxlaw-2865	635	31	columbia	columbia	PROPN
taxlaw-2865	635	32	journal	journal	PROPN
taxlaw-2865	635	33	of	of	ADP
taxlaw-2865	635	34	tax	tax	NOUN
taxlaw-2865	635	35	law	law	NOUN
taxlaw-2865	635	36	escape	escape	NOUN
taxlaw-2865	635	37	taxation	taxation	NOUN
taxlaw-2865	635	38	,	,	PUNCT
taxlaw-2865	635	39	further	far	ADV
taxlaw-2865	635	40	exacerbating	exacerbate	VERB
taxlaw-2865	635	41	wealth	wealth	NOUN
taxlaw-2865	635	42	concentrations	concentration	NOUN
taxlaw-2865	635	43	.	.	PUNCT
taxlaw-2865	636	1	congress	congress	PROPN
taxlaw-2865	636	2	should	should	AUX
taxlaw-2865	636	3	respond	respond	VERB
taxlaw-2865	636	4	by	by	ADP
taxlaw-2865	636	5	taking	take	VERB
taxlaw-2865	636	6	one	one	NUM
taxlaw-2865	636	7	or	or	CCONJ
taxlaw-2865	636	8	more	more	ADJ
taxlaw-2865	636	9	measures	measure	NOUN
taxlaw-2865	636	10	to	to	PART
taxlaw-2865	636	11	curtail	curtail	VERB
taxlaw-2865	636	12	taxpayer	taxpayer	NOUN
taxlaw-2865	636	13	methodologies	methodology	NOUN
taxlaw-2865	636	14	designed	design	VERB
taxlaw-2865	636	15	to	to	PART
taxlaw-2865	636	16	maximize	maximize	VERB
taxlaw-2865	636	17	the	the	DET
taxlaw-2865	636	18	tax	tax	NOUN
taxlaw-2865	636	19	basis	basis	NOUN
taxlaw-2865	636	20	of	of	ADP
taxlaw-2865	636	21	their	their	PRON
taxlaw-2865	636	22	assets	asset	NOUN
taxlaw-2865	636	23	.	.	PUNCT
taxlaw-2865	637	1	three	three	NUM
taxlaw-2865	637	2	such	such	ADJ
taxlaw-2865	637	3	counter	counter	NOUN
taxlaw-2865	637	4	measures	measure	NOUN
taxlaw-2865	637	5	–	–	PUNCT
taxlaw-2865	637	6	(	(	PUNCT
taxlaw-2865	637	7	1	1	X
taxlaw-2865	637	8	)	)	PUNCT
taxlaw-2865	637	9	reinvigorating	reinvigorate	VERB
taxlaw-2865	637	10	the	the	DET
taxlaw-2865	637	11	transfer	transfer	NOUN
taxlaw-2865	637	12	tax	tax	NOUN
taxlaw-2865	637	13	regime	regime	NOUN
taxlaw-2865	637	14	,	,	PUNCT
taxlaw-2865	637	15	(	(	PUNCT
taxlaw-2865	637	16	2	2	X
taxlaw-2865	637	17	)	)	PUNCT
taxlaw-2865	637	18	instituting	institute	VERB
taxlaw-2865	637	19	a	a	DET
taxlaw-2865	637	20	universal	universal	ADJ
taxlaw-2865	637	21	carryover	carryover	NOUN
taxlaw-2865	637	22	tax	tax	NOUN
taxlaw-2865	637	23	basis	basis	NOUN
taxlaw-2865	637	24	rule	rule	NOUN
taxlaw-2865	637	25	,	,	PUNCT
taxlaw-2865	637	26	and	and	CCONJ
taxlaw-2865	637	27	(	(	PUNCT
taxlaw-2865	637	28	3	3	X
taxlaw-2865	637	29	)	)	PUNCT
taxlaw-2865	637	30	stiffening	stiffen	VERB
taxlaw-2865	637	31	penalty	penalty	NOUN
taxlaw-2865	637	32	exposure	exposure	NOUN
taxlaw-2865	637	33	–	–	PUNCT
taxlaw-2865	637	34	should	should	AUX
taxlaw-2865	637	35	be	be	AUX
taxlaw-2865	637	36	considered	consider	VERB
taxlaw-2865	637	37	.	.	PUNCT
taxlaw-2865	638	1	these	these	DET
taxlaw-2865	638	2	proposed	propose	VERB
taxlaw-2865	638	3	reforms	reform	NOUN
taxlaw-2865	638	4	are	be	AUX
taxlaw-2865	638	5	not	not	PART
taxlaw-2865	638	6	mutually	mutually	ADV
taxlaw-2865	638	7	exclusive	exclusive	ADJ
taxlaw-2865	638	8	.	.	PUNCT
taxlaw-2865	639	1	1	1	X
taxlaw-2865	639	2	.	.	X
taxlaw-2865	639	3	reinvigorating	reinvigorate	VERB
taxlaw-2865	639	4	the	the	DET
taxlaw-2865	639	5	transfer	transfer	NOUN
taxlaw-2865	639	6	tax	tax	NOUN
taxlaw-2865	639	7	regime	regime	NOUN
taxlaw-2865	639	8	.	.	PUNCT
taxlaw-2865	640	1	for	for	ADP
taxlaw-2865	640	2	well	well	ADV
taxlaw-2865	640	3	over	over	ADP
taxlaw-2865	640	4	a	a	DET
taxlaw-2865	640	5	century	century	NOUN
taxlaw-2865	640	6	the	the	DET
taxlaw-2865	640	7	nation	nation	NOUN
taxlaw-2865	640	8	’s	’s	PART
taxlaw-2865	640	9	transfer	transfer	NOUN
taxlaw-2865	640	10	tax	tax	NOUN
taxlaw-2865	640	11	regime	regime	NOUN
taxlaw-2865	640	12	has	have	AUX
taxlaw-2865	640	13	performed	perform	VERB
taxlaw-2865	640	14	an	an	DET
taxlaw-2865	640	15	admirable	admirable	ADJ
taxlaw-2865	640	16	job	job	NOUN
taxlaw-2865	640	17	in	in	ADP
taxlaw-2865	640	18	retarding	retard	VERB
taxlaw-2865	640	19	undue	undue	ADJ
taxlaw-2865	640	20	wealth	wealth	NOUN
taxlaw-2865	640	21	concentrations	concentration	NOUN
taxlaw-2865	640	22	.	.	PUNCT
taxlaw-2865	641	1	indeed	indeed	ADV
taxlaw-2865	641	2	,	,	PUNCT
taxlaw-2865	641	3	some	some	DET
taxlaw-2865	641	4	commentators	commentator	NOUN
taxlaw-2865	641	5	argue	argue	VERB
taxlaw-2865	641	6	that	that	SCONJ
taxlaw-2865	641	7	it	it	PRON
taxlaw-2865	641	8	has	have	AUX
taxlaw-2865	641	9	n’t	not	PART
taxlaw-2865	641	10	gone	go	VERB
taxlaw-2865	641	11	far	far	ADV
taxlaw-2865	641	12	enough.141	enough.141	ADJ
taxlaw-2865	641	13	that	that	PRON
taxlaw-2865	641	14	is	be	AUX
taxlaw-2865	641	15	to	to	ADP
taxlaw-2865	641	16	some	some	DET
taxlaw-2865	641	17	degree	degree	NOUN
taxlaw-2865	641	18	a	a	DET
taxlaw-2865	641	19	matter	matter	NOUN
taxlaw-2865	641	20	of	of	ADP
taxlaw-2865	641	21	taste	taste	NOUN
taxlaw-2865	641	22	,	,	PUNCT
taxlaw-2865	641	23	but	but	CCONJ
taxlaw-2865	641	24	it	it	PRON
taxlaw-2865	641	25	appears	appear	VERB
taxlaw-2865	641	26	to	to	PART
taxlaw-2865	641	27	be	be	AUX
taxlaw-2865	641	28	true	true	ADJ
taxlaw-2865	641	29	that	that	SCONJ
taxlaw-2865	641	30	most	most	ADJ
taxlaw-2865	641	31	taxpayers	taxpayer	NOUN
taxlaw-2865	641	32	are	be	AUX
taxlaw-2865	641	33	concerned	concerned	ADJ
taxlaw-2865	641	34	about	about	ADP
taxlaw-2865	641	35	growing	grow	VERB
taxlaw-2865	641	36	income	income	NOUN
taxlaw-2865	641	37	and	and	CCONJ
taxlaw-2865	641	38	wealth	wealth	NOUN
taxlaw-2865	641	39	inequality	inequality	NOUN
taxlaw-2865	641	40	,	,	PUNCT
taxlaw-2865	641	41	and	and	CCONJ
taxlaw-2865	641	42	our	our	PRON
taxlaw-2865	641	43	wealth	wealth	NOUN
taxlaw-2865	641	44	transfer	transfer	NOUN
taxlaw-2865	641	45	tax	tax	NOUN
taxlaw-2865	641	46	was	be	AUX
taxlaw-2865	641	47	at	at	ADV
taxlaw-2865	641	48	least	least	ADJ
taxlaw-2865	641	49	one	one	NUM
taxlaw-2865	641	50	effective	effective	ADJ
taxlaw-2865	641	51	element	element	NOUN
taxlaw-2865	641	52	in	in	ADP
taxlaw-2865	641	53	controlling	control	VERB
taxlaw-2865	641	54	that	that	PRON
taxlaw-2865	641	55	.	.	PUNCT
taxlaw-2865	642	1	in	in	ADP
taxlaw-2865	642	2	light	light	NOUN
taxlaw-2865	642	3	of	of	ADP
taxlaw-2865	642	4	the	the	DET
taxlaw-2865	642	5	wealth	wealth	NOUN
taxlaw-2865	642	6	inequality	inequality	NOUN
taxlaw-2865	642	7	concern	concern	NOUN
taxlaw-2865	642	8	,	,	PUNCT
taxlaw-2865	642	9	congress	congress	PROPN
taxlaw-2865	642	10	could	could	AUX
taxlaw-2865	642	11	strengthen	strengthen	VERB
taxlaw-2865	642	12	the	the	DET
taxlaw-2865	642	13	transfer	transfer	NOUN
taxlaw-2865	642	14	tax	tax	NOUN
taxlaw-2865	642	15	regime	regime	NOUN
taxlaw-2865	642	16	in	in	ADP
taxlaw-2865	642	17	a	a	DET
taxlaw-2865	642	18	number	number	NOUN
taxlaw-2865	642	19	of	of	ADP
taxlaw-2865	642	20	ways.142	ways.142	PRON
taxlaw-2865	642	21	perhaps	perhaps	ADV
taxlaw-2865	642	22	the	the	DET
taxlaw-2865	642	23	most	most	ADV
taxlaw-2865	642	24	critical	critical	ADJ
taxlaw-2865	642	25	element	element	NOUN
taxlaw-2865	642	26	of	of	ADP
taxlaw-2865	642	27	this	this	DET
taxlaw-2865	642	28	effort	effort	NOUN
taxlaw-2865	642	29	would	would	AUX
taxlaw-2865	642	30	be	be	AUX
taxlaw-2865	642	31	to	to	PART
taxlaw-2865	642	32	lower	lower	VERB
taxlaw-2865	642	33	the	the	DET
taxlaw-2865	642	34	exemption	exemption	NOUN
taxlaw-2865	642	35	amount	amount	NOUN
taxlaw-2865	642	36	.	.	PUNCT
taxlaw-2865	643	1	although	although	SCONJ
taxlaw-2865	643	2	it	it	PRON
taxlaw-2865	643	3	would	would	AUX
taxlaw-2865	643	4	be	be	AUX
taxlaw-2865	643	5	more	more	ADV
taxlaw-2865	643	6	difficult	difficult	ADJ
taxlaw-2865	643	7	technically	technically	ADV
taxlaw-2865	643	8	,	,	PUNCT
taxlaw-2865	643	9	closing	close	VERB
taxlaw-2865	643	10	a	a	DET
taxlaw-2865	643	11	myriad	myriad	NOUN
taxlaw-2865	643	12	of	of	ADP
taxlaw-2865	643	13	loopholes	loophole	NOUN
taxlaw-2865	643	14	would	would	AUX
taxlaw-2865	643	15	also	also	ADV
taxlaw-2865	643	16	be	be	AUX
taxlaw-2865	643	17	highly	highly	ADV
taxlaw-2865	643	18	desirable.143	desirable.143	VERB
taxlaw-2865	643	19	the	the	DET
taxlaw-2865	643	20	tools	tool	NOUN
taxlaw-2865	643	21	to	to	PART
taxlaw-2865	643	22	rekindle	rekindle	VERB
taxlaw-2865	643	23	the	the	DET
taxlaw-2865	643	24	transfer	transfer	NOUN
taxlaw-2865	643	25	tax	tax	NOUN
taxlaw-2865	643	26	regime	regime	NOUN
taxlaw-2865	643	27	thus	thus	ADV
taxlaw-2865	643	28	exist	exist	VERB
taxlaw-2865	643	29	;	;	PUNCT
taxlaw-2865	643	30	what	what	PRON
taxlaw-2865	643	31	has	have	AUX
taxlaw-2865	643	32	thus	thus	ADV
taxlaw-2865	643	33	far	far	ADV
taxlaw-2865	643	34	been	be	AUX
taxlaw-2865	643	35	lacking	lack	VERB
taxlaw-2865	643	36	is	be	AUX
taxlaw-2865	643	37	the	the	DET
taxlaw-2865	643	38	necessary	necessary	ADJ
taxlaw-2865	643	39	political	political	ADJ
taxlaw-2865	643	40	will	will	NOUN
taxlaw-2865	643	41	to	to	PART
taxlaw-2865	643	42	effectuate	effectuate	VERB
taxlaw-2865	643	43	change	change	NOUN
taxlaw-2865	643	44	.	.	PUNCT
taxlaw-2865	644	1	2	2	X
taxlaw-2865	644	2	.	.	X
taxlaw-2865	644	3	instituting	institute	VERB
taxlaw-2865	644	4	a	a	DET
taxlaw-2865	644	5	universal	universal	ADJ
taxlaw-2865	644	6	carryover	carryover	NOUN
taxlaw-2865	644	7	tax	tax	NOUN
taxlaw-2865	644	8	basis	basis	NOUN
taxlaw-2865	644	9	rule	rule	NOUN
taxlaw-2865	644	10	.	.	PUNCT
taxlaw-2865	645	1	the	the	DET
taxlaw-2865	645	2	basis	basis	NOUN
taxlaw-2865	645	3	equal	equal	ADJ
taxlaw-2865	645	4	to	to	ADP
taxlaw-2865	645	5	fair	fair	ADJ
taxlaw-2865	645	6	market	market	NOUN
taxlaw-2865	645	7	value	value	NOUN
taxlaw-2865	645	8	rule	rule	NOUN
taxlaw-2865	645	9	appears	appear	VERB
taxlaw-2865	645	10	to	to	PART
taxlaw-2865	645	11	have	have	AUX
taxlaw-2865	645	12	been	be	AUX
taxlaw-2865	645	13	incorporated	incorporate	VERB
taxlaw-2865	645	14	into	into	ADP
taxlaw-2865	645	15	the	the	DET
taxlaw-2865	645	16	code	code	NOUN
taxlaw-2865	645	17	as	as	ADP
taxlaw-2865	645	18	a	a	DET
taxlaw-2865	645	19	result	result	NOUN
taxlaw-2865	645	20	of	of	ADP
taxlaw-2865	645	21	administrative	administrative	ADJ
taxlaw-2865	645	22	error	error	NOUN
taxlaw-2865	645	23	,	,	PUNCT
taxlaw-2865	645	24	approximately	approximately	ADV
taxlaw-2865	645	25	a	a	DET
taxlaw-2865	645	26	century	century	NOUN
taxlaw-2865	645	27	ago.144	ago.144	NOUN
taxlaw-2865	645	28	since	since	SCONJ
taxlaw-2865	645	29	then	then	ADV
taxlaw-2865	645	30	,	,	PUNCT
taxlaw-2865	645	31	the	the	DET
taxlaw-2865	645	32	administrative	administrative	ADJ
taxlaw-2865	645	33	convenience	convenience	NOUN
taxlaw-2865	645	34	associated	associate	VERB
taxlaw-2865	645	35	with	with	ADP
taxlaw-2865	645	36	this	this	DET
taxlaw-2865	645	37	rule	rule	NOUN
taxlaw-2865	645	38	has	have	AUX
taxlaw-2865	645	39	been	be	AUX
taxlaw-2865	645	40	viewed	view	VERB
taxlaw-2865	645	41	as	as	ADP
taxlaw-2865	645	42	sufficient	sufficient	ADJ
taxlaw-2865	645	43	to	to	PART
taxlaw-2865	645	44	justify	justify	VERB
taxlaw-2865	645	45	its	its	PRON
taxlaw-2865	645	46	retention.145	retention.145	NOUN
taxlaw-2865	645	47	yet	yet	ADV
taxlaw-2865	645	48	,	,	PUNCT
taxlaw-2865	645	49	as	as	SCONJ
taxlaw-2865	645	50	the	the	DET
taxlaw-2865	645	51	information	information	NOUN
taxlaw-2865	645	52	technology	technology	NOUN
taxlaw-2865	645	53	age	age	NOUN
taxlaw-2865	645	54	advances	advance	NOUN
taxlaw-2865	645	55	,	,	PUNCT
taxlaw-2865	645	56	where	where	SCONJ
taxlaw-2865	645	57	books	book	NOUN
taxlaw-2865	645	58	and	and	CCONJ
taxlaw-2865	645	59	records	record	NOUN
taxlaw-2865	645	60	are	be	AUX
taxlaw-2865	645	61	easily	easily	ADV
taxlaw-2865	645	62	stored	store	VERB
taxlaw-2865	645	63	and	and	CCONJ
taxlaw-2865	645	64	readily	readily	ADV
taxlaw-2865	645	65	retrieved	retrieve	VERB
taxlaw-2865	645	66	,	,	PUNCT
taxlaw-2865	645	67	tax	tax	NOUN
taxlaw-2865	645	68	basis	basis	NOUN
taxlaw-2865	645	69	identifications	identification	NOUN
taxlaw-2865	645	70	have	have	AUX
taxlaw-2865	645	71	never	never	ADV
taxlaw-2865	645	72	been	be	AUX
taxlaw-2865	645	73	easier	easy	ADJ
taxlaw-2865	645	74	.	.	PUNCT
taxlaw-2865	646	1	the	the	DET
taxlaw-2865	646	2	ease	ease	NOUN
taxlaw-2865	646	3	of	of	ADP
taxlaw-2865	646	4	tax	tax	NOUN
taxlaw-2865	646	5	basis	basis	NOUN
taxlaw-2865	646	6	identification	identification	NOUN
taxlaw-2865	646	7	subverts	subvert	VERB
taxlaw-2865	646	8	the	the	DET
taxlaw-2865	646	9	administrative	administrative	ADJ
taxlaw-2865	646	10	convenience	convenience	NOUN
taxlaw-2865	646	11	argument	argument	NOUN
taxlaw-2865	646	12	embraced	embrace	VERB
taxlaw-2865	646	13	by	by	ADP
taxlaw-2865	646	14	proponents	proponent	NOUN
taxlaw-2865	646	15	of	of	ADP
taxlaw-2865	646	16	the	the	DET
taxlaw-2865	646	17	basis	basis	NOUN
taxlaw-2865	646	18	equal	equal	ADJ
taxlaw-2865	646	19	to	to	ADP
taxlaw-2865	646	20	fair	fair	ADJ
taxlaw-2865	646	21	market	market	NOUN
taxlaw-2865	646	22	value	value	NOUN
taxlaw-2865	646	23	rule	rule	NOUN
taxlaw-2865	646	24	,	,	PUNCT
taxlaw-2865	646	25	making	make	VERB
taxlaw-2865	646	26	it	it	PRON
taxlaw-2865	646	27	appear	appear	VERB
taxlaw-2865	646	28	anachronistic	anachronistic	ADJ
taxlaw-2865	646	29	in	in	ADP
taxlaw-2865	646	30	nature	nature	NOUN
taxlaw-2865	646	31	.	.	PUNCT
taxlaw-2865	647	1	wash	wash	NOUN
taxlaw-2865	647	2	.	.	PUNCT
taxlaw-2865	648	1	post	post	NOUN
taxlaw-2865	648	2	(	(	PUNCT
taxlaw-2865	648	3	dec	dec	PROPN
taxlaw-2865	648	4	.	.	PROPN
taxlaw-2865	648	5	6	6	NUM
taxlaw-2865	648	6	,	,	PUNCT
taxlaw-2865	648	7	2017	2017	NUM
taxlaw-2865	648	8	)	)	PUNCT
taxlaw-2865	648	9	,	,	PUNCT
taxlaw-2865	648	10	https://www.washingtonpost.com/news/wonk/wp/2017/12/06/the-richest-1-percentnow-owns-more-of-the-countrys-wealth-than-at-any-time-in-the-past-50years/?noredirect=on&utm_term=.a738e5b9dcae	https://www.washingtonpost.com/news/wonk/wp/2017/12/06/the-richest-1-percentnow-owns-more-of-the-countrys-wealth-than-at-any-time-in-the-past-50years/?noredirect=on&utm_term=.a738e5b9dcae	PROPN
taxlaw-2865	649	1	[	[	X
taxlaw-2865	649	2	https://perma.cc/s62b-rbrp	https://perma.cc/s62b-rbrp	X
taxlaw-2865	649	3	]	]	X
taxlaw-2865	649	4	(	(	PUNCT
taxlaw-2865	649	5	“	"	PUNCT
taxlaw-2865	649	6	the	the	DET
taxlaw-2865	649	7	top	top	ADJ
taxlaw-2865	649	8	20	20	NUM
taxlaw-2865	649	9	percent	percent	NOUN
taxlaw-2865	649	10	of	of	ADP
taxlaw-2865	649	11	households	household	NOUN
taxlaw-2865	649	12	actually	actually	ADV
taxlaw-2865	649	13	own	own	VERB
taxlaw-2865	649	14	a	a	DET
taxlaw-2865	649	15	whopping	whopping	ADJ
taxlaw-2865	649	16	90	90	NUM
taxlaw-2865	649	17	percent	percent	NOUN
taxlaw-2865	649	18	of	of	ADP
taxlaw-2865	649	19	the	the	DET
taxlaw-2865	649	20	stuff	stuff	NOUN
taxlaw-2865	649	21	in	in	ADP
taxlaw-2865	649	22	america	america	PROPN
taxlaw-2865	649	23	…	…	PUNCT
taxlaw-2865	649	24	.	.	PUNCT
taxlaw-2865	649	25	”	"	PUNCT
taxlaw-2865	649	26	)	)	PUNCT
taxlaw-2865	649	27	.	.	PUNCT
taxlaw-2865	650	1	141	141	NUM
taxlaw-2865	650	2	see	see	NOUN
taxlaw-2865	650	3	,	,	PUNCT
taxlaw-2865	650	4	e.g.	e.g.	ADV
taxlaw-2865	650	5	,	,	PUNCT
taxlaw-2865	650	6	mark	mark	PROPN
taxlaw-2865	650	7	l.	l.	PROPN
taxlaw-2865	650	8	ascher	ascher	PROPN
taxlaw-2865	650	9	,	,	PUNCT
taxlaw-2865	650	10	curtailing	curtail	VERB
taxlaw-2865	650	11	inherited	inherited	ADJ
taxlaw-2865	650	12	wealth	wealth	NOUN
taxlaw-2865	650	13	,	,	PUNCT
taxlaw-2865	650	14	89	89	NUM
taxlaw-2865	650	15	mich	mich	PROPN
taxlaw-2865	650	16	.	.	PUNCT
taxlaw-2865	651	1	l.	l.	PROPN
taxlaw-2865	651	2	rev	rev	PROPN
taxlaw-2865	651	3	.	.	PROPN
taxlaw-2865	651	4	69	69	NUM
taxlaw-2865	651	5	,	,	PUNCT
taxlaw-2865	651	6	73	73	NUM
taxlaw-2865	651	7	(	(	PUNCT
taxlaw-2865	651	8	1990	1990	NUM
taxlaw-2865	651	9	)	)	PUNCT
taxlaw-2865	651	10	(	(	PUNCT
taxlaw-2865	651	11	“	"	PUNCT
taxlaw-2865	651	12	my	my	PRON
taxlaw-2865	651	13	proposal	proposal	NOUN
taxlaw-2865	651	14	views	view	VERB
taxlaw-2865	651	15	inheritance	inheritance	NOUN
taxlaw-2865	651	16	as	as	ADP
taxlaw-2865	651	17	something	something	PRON
taxlaw-2865	651	18	we	we	PRON
taxlaw-2865	651	19	should	should	AUX
taxlaw-2865	651	20	tolerate	tolerate	VERB
taxlaw-2865	651	21	only	only	ADV
taxlaw-2865	651	22	when	when	SCONJ
taxlaw-2865	651	23	necessary	necessary	ADJ
taxlaw-2865	651	24	-not	-not	PUNCT
taxlaw-2865	651	25	something	something	PRON
taxlaw-2865	651	26	we	we	PRON
taxlaw-2865	651	27	should	should	AUX
taxlaw-2865	651	28	always	always	ADV
taxlaw-2865	651	29	protect	protect	VERB
taxlaw-2865	651	30	.	.	PUNCT
taxlaw-2865	651	31	”	"	PUNCT
taxlaw-2865	651	32	)	)	PUNCT
taxlaw-2865	651	33	.	.	PUNCT
taxlaw-2865	652	1	142	142	NUM
taxlaw-2865	652	2	the	the	DET
taxlaw-2865	652	3	following	following	NOUN
taxlaw-2865	652	4	are	be	AUX
taxlaw-2865	652	5	just	just	ADV
taxlaw-2865	652	6	a	a	DET
taxlaw-2865	652	7	small	small	ADJ
taxlaw-2865	652	8	smattering	smattering	NOUN
taxlaw-2865	652	9	of	of	ADP
taxlaw-2865	652	10	available	available	ADJ
taxlaw-2865	652	11	articles	article	NOUN
taxlaw-2865	652	12	on	on	ADP
taxlaw-2865	652	13	this	this	DET
taxlaw-2865	652	14	topic	topic	NOUN
taxlaw-2865	652	15	:	:	PUNCT
taxlaw-2865	652	16	dennis	dennis	PROPN
taxlaw-2865	652	17	l.	l.	PROPN
taxlaw-2865	652	18	belcher	belcher	PROPN
taxlaw-2865	652	19	&	&	CCONJ
taxlaw-2865	652	20	mary	mary	PROPN
taxlaw-2865	652	21	louise	louise	PROPN
taxlaw-2865	652	22	fellows	fellows	PROPN
taxlaw-2865	652	23	,	,	PUNCT
taxlaw-2865	652	24	report	report	NOUN
taxlaw-2865	652	25	on	on	ADP
taxlaw-2865	652	26	reform	reform	NOUN
taxlaw-2865	652	27	of	of	ADP
taxlaw-2865	652	28	federal	federal	ADJ
taxlaw-2865	652	29	wealth	wealth	NOUN
taxlaw-2865	652	30	transfer	transfer	NOUN
taxlaw-2865	652	31	taxes	taxis	NOUN
taxlaw-2865	652	32	:	:	PUNCT
taxlaw-2865	652	33	task	task	NOUN
taxlaw-2865	652	34	force	force	NOUN
taxlaw-2865	652	35	on	on	ADP
taxlaw-2865	652	36	federal	federal	ADJ
taxlaw-2865	652	37	wealth	wealth	NOUN
taxlaw-2865	652	38	transfer	transfer	NOUN
taxlaw-2865	652	39	taxes	taxis	NOUN
taxlaw-2865	652	40	,	,	PUNCT
taxlaw-2865	652	41	58	58	NUM
taxlaw-2865	652	42	tax	tax	NOUN
taxlaw-2865	652	43	law	law	NOUN
taxlaw-2865	652	44	.	.	PUNCT
taxlaw-2865	653	1	93	93	NUM
taxlaw-2865	653	2	(	(	PUNCT
taxlaw-2865	653	3	2004	2004	NUM
taxlaw-2865	653	4	)	)	PUNCT
taxlaw-2865	653	5	;	;	PUNCT
taxlaw-2865	653	6	john	john	PROPN
taxlaw-2865	653	7	e.	e.	PROPN
taxlaw-2865	653	8	donaldson	donaldson	PROPN
taxlaw-2865	653	9	,	,	PUNCT
taxlaw-2865	653	10	the	the	DET
taxlaw-2865	653	11	future	future	NOUN
taxlaw-2865	653	12	of	of	ADP
taxlaw-2865	653	13	transfer	transfer	NOUN
taxlaw-2865	653	14	taxation	taxation	NOUN
taxlaw-2865	653	15	:	:	PUNCT
taxlaw-2865	653	16	repeal	repeal	NOUN
taxlaw-2865	653	17	,	,	PUNCT
taxlaw-2865	653	18	restructuring	restructuring	NOUN
taxlaw-2865	653	19	and	and	CCONJ
taxlaw-2865	653	20	refinement	refinement	NOUN
taxlaw-2865	653	21	,	,	PUNCT
taxlaw-2865	653	22	or	or	CCONJ
taxlaw-2865	653	23	replacement	replacement	NOUN
taxlaw-2865	653	24	,	,	PUNCT
taxlaw-2865	653	25	50	50	NUM
taxlaw-2865	653	26	wash	wash	NOUN
taxlaw-2865	653	27	.	.	PUNCT
taxlaw-2865	653	28	&	&	CCONJ
taxlaw-2865	653	29	lee	lee	PROPN
taxlaw-2865	653	30	l.	l.	PROPN
taxlaw-2865	653	31	rev	rev	PROPN
taxlaw-2865	653	32	.	.	PROPN
taxlaw-2865	654	1	539	539	NUM
taxlaw-2865	654	2	(	(	PUNCT
taxlaw-2865	654	3	1993	1993	NUM
taxlaw-2865	654	4	)	)	PUNCT
taxlaw-2865	654	5	;	;	PUNCT
taxlaw-2865	654	6	harry	harry	PROPN
taxlaw-2865	654	7	l.	l.	PROPN
taxlaw-2865	654	8	gutman	gutman	PROPN
taxlaw-2865	654	9	,	,	PUNCT
taxlaw-2865	654	10	reforming	reform	VERB
taxlaw-2865	654	11	federal	federal	ADJ
taxlaw-2865	654	12	wealth	wealth	NOUN
taxlaw-2865	654	13	transfer	transfer	NOUN
taxlaw-2865	654	14	taxes	taxis	NOUN
taxlaw-2865	654	15	after	after	ADP
taxlaw-2865	654	16	erta	erta	NOUN
taxlaw-2865	654	17	,	,	PUNCT
taxlaw-2865	654	18	69	69	NUM
taxlaw-2865	654	19	va	va	NOUN
taxlaw-2865	654	20	.	.	PUNCT
taxlaw-2865	655	1	l.	l.	PROPN
taxlaw-2865	655	2	rev	rev	PROPN
taxlaw-2865	655	3	.	.	PROPN
taxlaw-2865	655	4	1183	1183	NUM
taxlaw-2865	655	5	(	(	PUNCT
taxlaw-2865	655	6	1983	1983	NUM
taxlaw-2865	655	7	)	)	PUNCT
taxlaw-2865	655	8	;	;	PUNCT
taxlaw-2865	655	9	paul	paul	PROPN
taxlaw-2865	655	10	b.	b.	PROPN
taxlaw-2865	655	11	stephan	stephan	PROPN
taxlaw-2865	655	12	,	,	PUNCT
taxlaw-2865	655	13	iii	iii	PROPN
taxlaw-2865	655	14	,	,	PUNCT
taxlaw-2865	655	15	a	a	DET
taxlaw-2865	655	16	comment	comment	NOUN
taxlaw-2865	655	17	on	on	ADP
taxlaw-2865	655	18	transfer	transfer	NOUN
taxlaw-2865	655	19	tax	tax	NOUN
taxlaw-2865	655	20	reform	reform	NOUN
taxlaw-2865	655	21	,	,	PUNCT
taxlaw-2865	655	22	72	72	NUM
taxlaw-2865	655	23	va	va	NOUN
taxlaw-2865	655	24	.	.	PUNCT
taxlaw-2865	656	1	l.	l.	PROPN
taxlaw-2865	656	2	rev	rev	PROPN
taxlaw-2865	656	3	.	.	PROPN
taxlaw-2865	656	4	1471	1471	NUM
taxlaw-2865	656	5	(	(	PUNCT
taxlaw-2865	656	6	1986	1986	NUM
taxlaw-2865	656	7	)	)	PUNCT
taxlaw-2865	656	8	.	.	PUNCT
taxlaw-2865	657	1	143	143	NUM
taxlaw-2865	657	2	see	see	VERB
taxlaw-2865	657	3	gutman	gutman	NOUN
taxlaw-2865	657	4	,	,	PUNCT
taxlaw-2865	657	5	supra	supra	PROPN
taxlaw-2865	657	6	note	note	PROPN
taxlaw-2865	657	7	142	142	NUM
taxlaw-2865	657	8	.	.	PUNCT
taxlaw-2865	658	1	144	144	NUM
taxlaw-2865	658	2	see	see	VERB
taxlaw-2865	658	3	supra	supra	PROPN
taxlaw-2865	658	4	note	note	PROPN
taxlaw-2865	659	1	43	43	NUM
taxlaw-2865	659	2	.	.	PUNCT
taxlaw-2865	659	3	145	145	NUM
taxlaw-2865	659	4	see	see	VERB
taxlaw-2865	659	5	s.	s.	PROPN
taxlaw-2865	659	6	rep	rep	PROPN
taxlaw-2865	659	7	.	.	PROPN
taxlaw-2865	660	1	no	no	INTJ
taxlaw-2865	660	2	.	.	NOUN
taxlaw-2865	661	1	96	96	NUM
taxlaw-2865	661	2	-	-	SYM
taxlaw-2865	661	3	394	394	NUM
taxlaw-2865	661	4	,	,	PUNCT
taxlaw-2865	661	5	at	at	ADP
taxlaw-2865	661	6	122	122	NUM
taxlaw-2865	661	7	(	(	PUNCT
taxlaw-2865	661	8	1979	1979	NUM
taxlaw-2865	661	9	)	)	PUNCT
taxlaw-2865	661	10	(	(	PUNCT
taxlaw-2865	661	11	“	"	PUNCT
taxlaw-2865	661	12	administrators	administrator	NOUN
taxlaw-2865	661	13	of	of	ADP
taxlaw-2865	661	14	estates	estate	NOUN
taxlaw-2865	661	15	have	have	AUX
taxlaw-2865	661	16	testified	testify	VERB
taxlaw-2865	661	17	that	that	PRON
taxlaw-2865	661	18	compliance	compliance	NOUN
taxlaw-2865	661	19	with	with	ADP
taxlaw-2865	661	20	the	the	DET
taxlaw-2865	661	21	carryover	carryover	NOUN
taxlaw-2865	661	22	basis	basis	NOUN
taxlaw-2865	661	23	provisions	provision	NOUN
taxlaw-2865	661	24	has	have	AUX
taxlaw-2865	661	25	caused	cause	VERB
taxlaw-2865	661	26	a	a	DET
taxlaw-2865	661	27	significant	significant	ADJ
taxlaw-2865	661	28	increase	increase	NOUN
taxlaw-2865	661	29	in	in	ADP
taxlaw-2865	661	30	the	the	DET
taxlaw-2865	661	31	time	time	NOUN
taxlaw-2865	661	32	required	require	VERB
taxlaw-2865	661	33	to	to	PART
taxlaw-2865	661	34	administer	administer	VERB
taxlaw-2865	661	35	an	an	DET
taxlaw-2865	661	36	estate	estate	NOUN
taxlaw-2865	661	37	and	and	CCONJ
taxlaw-2865	661	38	has	have	AUX
taxlaw-2865	661	39	resulted	result	VERB
taxlaw-2865	661	40	in	in	ADP
taxlaw-2865	661	41	raising	raise	VERB
taxlaw-2865	661	42	the	the	DET
taxlaw-2865	661	43	overall	overall	ADJ
taxlaw-2865	661	44	cost	cost	NOUN
taxlaw-2865	661	45	of	of	ADP
taxlaw-2865	661	46	administration	administration	NOUN
taxlaw-2865	661	47	.	.	PUNCT
taxlaw-2865	662	1	the	the	DET
taxlaw-2865	662	2	committee	committee	NOUN
taxlaw-2865	662	3	believes	believe	VERB
taxlaw-2865	662	4	that	that	SCONJ
taxlaw-2865	662	5	the	the	DET
taxlaw-2865	662	6	carryover	carryover	NOUN
taxlaw-2865	662	7	basis	basis	NOUN
taxlaw-2865	662	8	provisions	provision	NOUN
taxlaw-2865	662	9	are	be	AUX
taxlaw-2865	662	10	unduly	unduly	ADV
taxlaw-2865	662	11	complicated	complicated	ADJ
taxlaw-2865	662	12	.	.	PUNCT
taxlaw-2865	663	1	the	the	DET
taxlaw-2865	663	2	committee	committee	NOUN
taxlaw-2865	663	3	therefore	therefore	ADV
taxlaw-2865	663	4	believes	believe	VERB
taxlaw-2865	663	5	that	that	SCONJ
taxlaw-2865	663	6	the	the	DET
taxlaw-2865	663	7	carryover	carryover	NOUN
taxlaw-2865	663	8	basis	basis	NOUN
taxlaw-2865	663	9	provisions	provision	NOUN
taxlaw-2865	663	10	should	should	AUX
taxlaw-2865	663	11	be	be	AUX
taxlaw-2865	663	12	repealed	repeal	VERB
taxlaw-2865	663	13	.	.	PUNCT
taxlaw-2865	663	14	”	"	PUNCT
taxlaw-2865	663	15	)	)	PUNCT
taxlaw-2865	663	16	.	.	PUNCT
taxlaw-2865	664	1	2018	2018	NUM
taxlaw-2865	664	2	]	]	PUNCT
taxlaw-2865	664	3	73	73	NUM
taxlaw-2865	664	4	determining	determine	VERB
taxlaw-2865	664	5	an	an	DET
taxlaw-2865	664	6	asset	asset	NOUN
taxlaw-2865	664	7	’s	’s	PART
taxlaw-2865	664	8	tax	tax	NOUN
taxlaw-2865	664	9	basis	basis	NOUN
taxlaw-2865	664	10	in	in	ADP
taxlaw-2865	664	11	the	the	DET
taxlaw-2865	664	12	absence	absence	NOUN
taxlaw-2865	664	13	of	of	ADP
taxlaw-2865	664	14	a	a	DET
taxlaw-2865	664	15	meaningful	meaningful	ADJ
taxlaw-2865	664	16	transfer	transfer	NOUN
taxlaw-2865	664	17	tax	tax	NOUN
taxlaw-2865	664	18	regime	regime	NOUN
taxlaw-2865	664	19	the	the	DET
taxlaw-2865	664	20	adoption	adoption	NOUN
taxlaw-2865	664	21	of	of	ADP
taxlaw-2865	664	22	a	a	DET
taxlaw-2865	664	23	universal	universal	ADJ
taxlaw-2865	664	24	carryover	carryover	NOUN
taxlaw-2865	664	25	tax	tax	NOUN
taxlaw-2865	664	26	basis	basis	NOUN
taxlaw-2865	664	27	rule	rule	NOUN
taxlaw-2865	664	28	would	would	AUX
taxlaw-2865	664	29	be	be	AUX
taxlaw-2865	664	30	an	an	DET
taxlaw-2865	664	31	attractive	attractive	ADJ
taxlaw-2865	664	32	alternative	alternative	NOUN
taxlaw-2865	664	33	to	to	ADP
taxlaw-2865	664	34	the	the	DET
taxlaw-2865	664	35	basis	basis	NOUN
taxlaw-2865	664	36	equal	equal	ADJ
taxlaw-2865	664	37	to	to	ADP
taxlaw-2865	664	38	fair	fair	ADJ
taxlaw-2865	664	39	market	market	NOUN
taxlaw-2865	664	40	value	value	NOUN
taxlaw-2865	664	41	rule.146	rule.146	NOUN
taxlaw-2865	664	42	just	just	ADV
taxlaw-2865	664	43	as	as	ADP
taxlaw-2865	664	44	in	in	ADP
taxlaw-2865	664	45	the	the	DET
taxlaw-2865	664	46	gift	gift	NOUN
taxlaw-2865	664	47	context	context	NOUN
taxlaw-2865	664	48	,	,	PUNCT
taxlaw-2865	664	49	anytime	anytime	SCONJ
taxlaw-2865	664	50	a	a	DET
taxlaw-2865	664	51	taxpayer	taxpayer	NOUN
taxlaw-2865	664	52	transferred	transfer	VERB
taxlaw-2865	664	53	an	an	DET
taxlaw-2865	664	54	asset	asset	NOUN
taxlaw-2865	664	55	–	–	PUNCT
taxlaw-2865	664	56	whether	whether	SCONJ
taxlaw-2865	664	57	during	during	ADP
taxlaw-2865	664	58	life	life	NOUN
taxlaw-2865	664	59	or	or	CCONJ
taxlaw-2865	664	60	upon	upon	SCONJ
taxlaw-2865	664	61	death	death	NOUN
taxlaw-2865	664	62	–	–	PUNCT
taxlaw-2865	664	63	the	the	DET
taxlaw-2865	664	64	recipient	recipient	NOUN
taxlaw-2865	664	65	of	of	ADP
taxlaw-2865	664	66	such	such	ADJ
taxlaw-2865	664	67	property	property	NOUN
taxlaw-2865	664	68	would	would	AUX
taxlaw-2865	664	69	have	have	VERB
taxlaw-2865	664	70	the	the	DET
taxlaw-2865	664	71	transferor	transferor	NOUN
taxlaw-2865	664	72	’s	’s	PART
taxlaw-2865	664	73	tax	tax	NOUN
taxlaw-2865	664	74	basis	basis	NOUN
taxlaw-2865	664	75	in	in	ADP
taxlaw-2865	664	76	the	the	DET
taxlaw-2865	664	77	asset	asset	NOUN
taxlaw-2865	664	78	.	.	PUNCT
taxlaw-2865	665	1	if	if	SCONJ
taxlaw-2865	665	2	,	,	PUNCT
taxlaw-2865	665	3	for	for	ADP
taxlaw-2865	665	4	whatever	whatever	DET
taxlaw-2865	665	5	reason	reason	NOUN
taxlaw-2865	665	6	,	,	PUNCT
taxlaw-2865	665	7	the	the	DET
taxlaw-2865	665	8	recipient	recipient	NOUN
taxlaw-2865	665	9	could	could	AUX
taxlaw-2865	665	10	not	not	PART
taxlaw-2865	665	11	identify	identify	VERB
taxlaw-2865	665	12	the	the	DET
taxlaw-2865	665	13	asset	asset	NOUN
taxlaw-2865	665	14	’s	’s	PART
taxlaw-2865	665	15	tax	tax	NOUN
taxlaw-2865	665	16	basis	basis	NOUN
taxlaw-2865	665	17	,	,	PUNCT
taxlaw-2865	665	18	he	he	PRON
taxlaw-2865	665	19	or	or	CCONJ
taxlaw-2865	665	20	she	she	PRON
taxlaw-2865	665	21	could	could	AUX
taxlaw-2865	665	22	make	make	VERB
taxlaw-2865	665	23	a	a	DET
taxlaw-2865	665	24	good	good	ADJ
taxlaw-2865	665	25	faith	faith	NOUN
taxlaw-2865	665	26	estimate	estimate	NOUN
taxlaw-2865	665	27	(	(	PUNCT
taxlaw-2865	665	28	or	or	CCONJ
taxlaw-2865	665	29	perhaps	perhaps	ADV
taxlaw-2865	665	30	be	be	AUX
taxlaw-2865	665	31	compelled	compel	VERB
taxlaw-2865	665	32	to	to	PART
taxlaw-2865	665	33	report	report	VERB
taxlaw-2865	665	34	a	a	DET
taxlaw-2865	665	35	basis	basis	NOUN
taxlaw-2865	665	36	of	of	ADP
taxlaw-2865	665	37	zero).147	zero).147	PROPN
taxlaw-2865	665	38	for	for	ADP
taxlaw-2865	665	39	nearly	nearly	ADV
taxlaw-2865	665	40	a	a	PRON
taxlaw-2865	665	41	century	century	NOUN
taxlaw-2865	665	42	,	,	PUNCT
taxlaw-2865	665	43	the	the	DET
taxlaw-2865	665	44	carryover	carryover	NOUN
taxlaw-2865	665	45	tax	tax	NOUN
taxlaw-2865	665	46	basis	basis	NOUN
taxlaw-2865	665	47	world	world	NOUN
taxlaw-2865	665	48	has	have	AUX
taxlaw-2865	665	49	worked	work	VERB
taxlaw-2865	665	50	in	in	ADP
taxlaw-2865	665	51	the	the	DET
taxlaw-2865	665	52	gift	gift	NOUN
taxlaw-2865	665	53	-	-	PUNCT
taxlaw-2865	665	54	giving	give	VERB
taxlaw-2865	665	55	context	context	NOUN
taxlaw-2865	665	56	;	;	PUNCT
taxlaw-2865	665	57	there	there	PRON
taxlaw-2865	665	58	is	be	VERB
taxlaw-2865	665	59	no	no	DET
taxlaw-2865	665	60	reason	reason	NOUN
taxlaw-2865	665	61	why	why	SCONJ
taxlaw-2865	665	62	its	its	PRON
taxlaw-2865	665	63	extension	extension	NOUN
taxlaw-2865	665	64	to	to	ADP
taxlaw-2865	665	65	the	the	DET
taxlaw-2865	665	66	realm	realm	NOUN
taxlaw-2865	665	67	of	of	ADP
taxlaw-2865	665	68	testamentary	testamentary	ADJ
taxlaw-2865	665	69	bequests	bequest	NOUN
taxlaw-2865	665	70	would	would	AUX
taxlaw-2865	665	71	not	not	PART
taxlaw-2865	665	72	fare	fare	VERB
taxlaw-2865	665	73	just	just	ADV
taxlaw-2865	665	74	as	as	ADV
taxlaw-2865	665	75	well	well	ADV
taxlaw-2865	665	76	.	.	PUNCT
taxlaw-2865	666	1	the	the	DET
taxlaw-2865	666	2	virtues	virtue	NOUN
taxlaw-2865	666	3	of	of	ADP
taxlaw-2865	666	4	congress	congress	PROPN
taxlaw-2865	666	5	instituting	institute	VERB
taxlaw-2865	666	6	a	a	DET
taxlaw-2865	666	7	carryover	carryover	NOUN
taxlaw-2865	666	8	tax	tax	NOUN
taxlaw-2865	666	9	basis	basis	NOUN
taxlaw-2865	666	10	at	at	ADP
taxlaw-2865	666	11	death	death	NOUN
taxlaw-2865	666	12	are	be	AUX
taxlaw-2865	666	13	twofold	twofold	ADJ
taxlaw-2865	666	14	.	.	PUNCT
taxlaw-2865	667	1	first	first	ADV
taxlaw-2865	667	2	,	,	PUNCT
taxlaw-2865	667	3	it	it	PRON
taxlaw-2865	667	4	preserves	preserve	VERB
taxlaw-2865	667	5	an	an	DET
taxlaw-2865	667	6	asset	asset	NOUN
taxlaw-2865	667	7	’s	’s	PART
taxlaw-2865	667	8	taxable	taxable	ADJ
taxlaw-2865	667	9	gains	gain	NOUN
taxlaw-2865	667	10	/	/	SYM
taxlaw-2865	667	11	losses	loss	NOUN
taxlaw-2865	667	12	,	,	PUNCT
taxlaw-2865	667	13	contributing	contribute	VERB
taxlaw-2865	667	14	to	to	ADP
taxlaw-2865	667	15	the	the	DET
taxlaw-2865	667	16	integrity	integrity	NOUN
taxlaw-2865	667	17	of	of	ADP
taxlaw-2865	667	18	an	an	DET
taxlaw-2865	667	19	income	income	NOUN
taxlaw-2865	667	20	tax	tax	NOUN
taxlaw-2865	667	21	system	system	NOUN
taxlaw-2865	667	22	;	;	PUNCT
taxlaw-2865	667	23	and	and	CCONJ
taxlaw-2865	667	24	,	,	PUNCT
taxlaw-2865	667	25	because	because	SCONJ
taxlaw-2865	667	26	asset	asset	NOUN
taxlaw-2865	667	27	dispositions	disposition	NOUN
taxlaw-2865	667	28	generally	generally	ADV
taxlaw-2865	667	29	result	result	VERB
taxlaw-2865	667	30	in	in	ADP
taxlaw-2865	667	31	more	more	ADJ
taxlaw-2865	667	32	gains	gain	NOUN
taxlaw-2865	667	33	than	than	SCONJ
taxlaw-2865	667	34	losses,148	losses,148	PROPN
taxlaw-2865	667	35	congress	congress	PROPN
taxlaw-2865	667	36	can	can	AUX
taxlaw-2865	667	37	hope	hope	VERB
taxlaw-2865	667	38	to	to	PART
taxlaw-2865	667	39	collect	collect	VERB
taxlaw-2865	667	40	more	more	ADJ
taxlaw-2865	667	41	revenue	revenue	NOUN
taxlaw-2865	667	42	without	without	ADP
taxlaw-2865	667	43	raising	raise	VERB
taxlaw-2865	667	44	tax	tax	NOUN
taxlaw-2865	667	45	rates	rate	NOUN
taxlaw-2865	667	46	.	.	PUNCT
taxlaw-2865	668	1	in	in	ADP
taxlaw-2865	668	2	addition	addition	NOUN
taxlaw-2865	668	3	,	,	PUNCT
taxlaw-2865	668	4	through	through	ADP
taxlaw-2865	668	5	this	this	DET
taxlaw-2865	668	6	rule	rule	NOUN
taxlaw-2865	668	7	’s	’s	PART
taxlaw-2865	668	8	institution	institution	NOUN
taxlaw-2865	668	9	,	,	PUNCT
taxlaw-2865	668	10	congress	congress	PROPN
taxlaw-2865	668	11	would	would	AUX
taxlaw-2865	668	12	be	be	AUX
taxlaw-2865	668	13	restoring	restore	VERB
taxlaw-2865	668	14	a	a	DET
taxlaw-2865	668	15	modicum	modicum	NOUN
taxlaw-2865	668	16	of	of	ADP
taxlaw-2865	668	17	equity	equity	NOUN
taxlaw-2865	668	18	to	to	ADP
taxlaw-2865	668	19	the	the	DET
taxlaw-2865	668	20	code	code	NOUN
taxlaw-2865	668	21	,	,	PUNCT
taxlaw-2865	668	22	as	as	SCONJ
taxlaw-2865	668	23	recipient	recipient	NOUN
taxlaw-2865	668	24	heirs	heir	NOUN
taxlaw-2865	668	25	paid	pay	VERB
taxlaw-2865	668	26	tax	tax	NOUN
taxlaw-2865	668	27	on	on	ADP
taxlaw-2865	668	28	the	the	DET
taxlaw-2865	668	29	appreciation	appreciation	NOUN
taxlaw-2865	668	30	of	of	ADP
taxlaw-2865	668	31	the	the	DET
taxlaw-2865	668	32	inherited	inherit	VERB
taxlaw-2865	668	33	assets	asset	NOUN
taxlaw-2865	668	34	they	they	PRON
taxlaw-2865	668	35	received	receive	VERB
taxlaw-2865	668	36	.	.	PUNCT
taxlaw-2865	669	1	3	3	X
taxlaw-2865	669	2	.	.	X
taxlaw-2865	669	3	stiffening	stiffen	VERB
taxlaw-2865	669	4	the	the	DET
taxlaw-2865	669	5	penalty	penalty	NOUN
taxlaw-2865	669	6	regime	regime	NOUN
taxlaw-2865	669	7	.	.	PUNCT
taxlaw-2865	670	1	taxpayers	taxpayer	NOUN
taxlaw-2865	670	2	who	who	PRON
taxlaw-2865	670	3	know	know	VERB
taxlaw-2865	670	4	there	there	PRON
taxlaw-2865	670	5	is	be	VERB
taxlaw-2865	670	6	little	little	ADJ
taxlaw-2865	670	7	or	or	CCONJ
taxlaw-2865	670	8	no	no	PRON
taxlaw-2865	670	9	downside	downside	ADJ
taxlaw-2865	670	10	risk	risk	NOUN
taxlaw-2865	670	11	,	,	PUNCT
taxlaw-2865	670	12	are	be	AUX
taxlaw-2865	670	13	more	more	ADV
taxlaw-2865	670	14	apt	apt	ADJ
taxlaw-2865	670	15	to	to	PART
taxlaw-2865	670	16	take	take	VERB
taxlaw-2865	670	17	aggressive	aggressive	ADJ
taxlaw-2865	670	18	tax	tax	NOUN
taxlaw-2865	670	19	reporting	reporting	NOUN
taxlaw-2865	670	20	positions	position	NOUN
taxlaw-2865	670	21	.	.	PUNCT
taxlaw-2865	671	1	study	study	NOUN
taxlaw-2865	671	2	after	after	ADP
taxlaw-2865	671	3	study	study	NOUN
taxlaw-2865	671	4	confirms	confirm	VERB
taxlaw-2865	671	5	this	this	DET
taxlaw-2865	671	6	simple	simple	ADJ
taxlaw-2865	671	7	proposition.149	proposition.149	NOUN
taxlaw-2865	671	8	as	as	ADP
taxlaw-2865	671	9	previously	previously	ADV
taxlaw-2865	671	10	noted,150	noted,150	PROPN
taxlaw-2865	671	11	from	from	ADP
taxlaw-2865	671	12	the	the	DET
taxlaw-2865	671	13	i.r.s	i.r.	NOUN
taxlaw-2865	671	14	.	.	PUNCT
taxlaw-2865	671	15	’s	’s	PART
taxlaw-2865	671	16	vantage	vantage	PROPN
taxlaw-2865	671	17	point	point	NOUN
taxlaw-2865	671	18	,	,	PUNCT
taxlaw-2865	671	19	the	the	DET
taxlaw-2865	671	20	problem	problem	NOUN
taxlaw-2865	671	21	of	of	ADP
taxlaw-2865	671	22	tax	tax	NOUN
taxlaw-2865	671	23	basis	basis	NOUN
taxlaw-2865	671	24	misreporting	misreporting	NOUN
taxlaw-2865	671	25	is	be	AUX
taxlaw-2865	671	26	particularly	particularly	ADV
taxlaw-2865	671	27	nettlesome	nettlesome	ADJ
taxlaw-2865	671	28	:	:	PUNCT
taxlaw-2865	671	29	the	the	DET
taxlaw-2865	671	30	agency	agency	NOUN
taxlaw-2865	671	31	can	can	AUX
taxlaw-2865	671	32	not	not	PART
taxlaw-2865	671	33	use	use	VERB
taxlaw-2865	671	34	traditional	traditional	ADJ
taxlaw-2865	671	35	methods	method	NOUN
taxlaw-2865	671	36	,	,	PUNCT
taxlaw-2865	671	37	such	such	ADJ
taxlaw-2865	671	38	as	as	ADP
taxlaw-2865	671	39	a	a	DET
taxlaw-2865	671	40	computerized	computerized	ADJ
taxlaw-2865	671	41	dif	dif	NOUN
taxlaw-2865	671	42	score	score	NOUN
taxlaw-2865	671	43	,	,	PUNCT
taxlaw-2865	671	44	to	to	PART
taxlaw-2865	671	45	identify	identify	VERB
taxlaw-2865	671	46	possible	possible	ADJ
taxlaw-2865	671	47	taxpayer	taxpayer	NOUN
taxlaw-2865	671	48	defalcations	defalcation	NOUN
taxlaw-2865	671	49	.	.	PUNCT
taxlaw-2865	672	1	instead	instead	ADV
taxlaw-2865	672	2	,	,	PUNCT
taxlaw-2865	672	3	oversight	oversight	NOUN
taxlaw-2865	672	4	requires	require	VERB
taxlaw-2865	672	5	that	that	SCONJ
taxlaw-2865	672	6	the	the	DET
taxlaw-2865	672	7	agency	agency	NOUN
taxlaw-2865	672	8	conduct	conduct	VERB
taxlaw-2865	672	9	an	an	DET
taxlaw-2865	672	10	actual	actual	ADJ
taxlaw-2865	672	11	labor	labor	NOUN
taxlaw-2865	672	12	-	-	PUNCT
taxlaw-2865	672	13	intensive	intensive	ADJ
taxlaw-2865	672	14	audit.151	audit.151	NOUN
taxlaw-2865	672	15	however	however	ADV
taxlaw-2865	672	16	,	,	PUNCT
taxlaw-2865	672	17	the	the	DET
taxlaw-2865	672	18	i.r.s	i.r.	NOUN
taxlaw-2865	672	19	.	.	PROPN
taxlaw-2865	672	20	’s	’s	PART
taxlaw-2865	672	21	limited	limited	ADJ
taxlaw-2865	672	22	resources	resource	NOUN
taxlaw-2865	672	23	rarely	rarely	ADV
taxlaw-2865	672	24	permit	permit	VERB
taxlaw-2865	672	25	the	the	DET
taxlaw-2865	672	26	agency	agency	NOUN
taxlaw-2865	672	27	recourse	recourse	NOUN
taxlaw-2865	672	28	to	to	ADP
taxlaw-2865	672	29	this	this	DET
taxlaw-2865	672	30	option	option	NOUN
taxlaw-2865	672	31	.	.	PUNCT
taxlaw-2865	673	1	to	to	PART
taxlaw-2865	673	2	ensure	ensure	VERB
taxlaw-2865	673	3	better	well	ADJ
taxlaw-2865	673	4	taxpayer	taxpayer	NOUN
taxlaw-2865	673	5	compliance	compliance	NOUN
taxlaw-2865	673	6	,	,	PUNCT
taxlaw-2865	673	7	congress	congress	PROPN
taxlaw-2865	673	8	should	should	AUX
taxlaw-2865	673	9	consider	consider	VERB
taxlaw-2865	673	10	adjusting	adjust	VERB
taxlaw-2865	673	11	two	two	NUM
taxlaw-2865	673	12	existing	exist	VERB
taxlaw-2865	673	13	code	code	NOUN
taxlaw-2865	673	14	provisions	provision	NOUN
taxlaw-2865	673	15	.	.	PUNCT
taxlaw-2865	674	1	first	first	ADV
taxlaw-2865	674	2	,	,	PUNCT
taxlaw-2865	674	3	congress	congress	PROPN
taxlaw-2865	674	4	should	should	AUX
taxlaw-2865	674	5	narrow	narrow	VERB
taxlaw-2865	674	6	the	the	DET
taxlaw-2865	674	7	acceptable	acceptable	ADJ
taxlaw-2865	674	8	range	range	NOUN
taxlaw-2865	674	9	of	of	ADP
taxlaw-2865	674	10	value	value	NOUN
taxlaw-2865	674	11	overstatements	overstatement	NOUN
taxlaw-2865	674	12	.	.	PUNCT
taxlaw-2865	675	1	to	to	ADP
taxlaw-2865	675	2	146	146	NUM
taxlaw-2865	675	3	see	see	NOUN
taxlaw-2865	675	4	supra	supra	PROPN
taxlaw-2865	675	5	note	note	PROPN
taxlaw-2865	675	6	50	50	NUM
taxlaw-2865	675	7	.	.	PUNCT
taxlaw-2865	676	1	147	147	NUM
taxlaw-2865	676	2	see	see	VERB
taxlaw-2865	676	3	generally	generally	ADV
taxlaw-2865	676	4	jay	jay	VERB
taxlaw-2865	676	5	a.	a.	NOUN
taxlaw-2865	676	6	soled	sole	VERB
taxlaw-2865	676	7	,	,	PUNCT
taxlaw-2865	676	8	exploring	explore	VERB
taxlaw-2865	676	9	and	and	CCONJ
taxlaw-2865	676	10	(	(	PUNCT
taxlaw-2865	676	11	re)defining	re)define	VERB
taxlaw-2865	676	12	the	the	DET
taxlaw-2865	676	13	boundaries	boundary	NOUN
taxlaw-2865	676	14	of	of	ADP
taxlaw-2865	676	15	the	the	DET
taxlaw-2865	676	16	cohan	cohan	PROPN
taxlaw-2865	676	17	rule	rule	NOUN
taxlaw-2865	676	18	,	,	PUNCT
taxlaw-2865	676	19	79	79	NUM
taxlaw-2865	676	20	temp	temp	NOUN
taxlaw-2865	676	21	.	.	PUNCT
taxlaw-2865	677	1	l.	l.	PROPN
taxlaw-2865	677	2	rev	rev	PROPN
taxlaw-2865	677	3	.	.	PROPN
taxlaw-2865	678	1	939	939	NUM
taxlaw-2865	678	2	(	(	PUNCT
taxlaw-2865	678	3	2006	2006	NUM
taxlaw-2865	678	4	)	)	PUNCT
taxlaw-2865	678	5	.	.	PUNCT
taxlaw-2865	679	1	148	148	NUM
taxlaw-2865	679	2	see	see	VERB
taxlaw-2865	679	3	supra	supra	PROPN
taxlaw-2865	679	4	notes	note	VERB
taxlaw-2865	679	5	107	107	NUM
taxlaw-2865	679	6	-	-	SYM
taxlaw-2865	679	7	109	109	NUM
taxlaw-2865	679	8	and	and	CCONJ
taxlaw-2865	679	9	accompanying	accompany	VERB
taxlaw-2865	679	10	text	text	NOUN
taxlaw-2865	679	11	.	.	PUNCT
taxlaw-2865	680	1	149	149	NUM
taxlaw-2865	680	2	susan	susan	PROPN
taxlaw-2865	680	3	b.	b.	PROPN
taxlaw-2865	680	4	long	long	PROPN
taxlaw-2865	680	5	,	,	PUNCT
taxlaw-2865	680	6	commentary	commentary	NOUN
taxlaw-2865	680	7	,	,	PUNCT
taxlaw-2865	680	8	the	the	DET
taxlaw-2865	680	9	influence	influence	NOUN
taxlaw-2865	680	10	of	of	ADP
taxlaw-2865	680	11	tax	tax	NOUN
taxlaw-2865	680	12	audits	audits	NOUN
taxlaw-2865	680	13	on	on	ADP
taxlaw-2865	680	14	reporting	report	VERB
taxlaw-2865	680	15	behavior	behavior	NOUN
taxlaw-2865	680	16	,	,	PUNCT
taxlaw-2865	680	17	in	in	ADP
taxlaw-2865	680	18	why	why	SCONJ
taxlaw-2865	680	19	people	people	NOUN
taxlaw-2865	680	20	pay	pay	VERB
taxlaw-2865	680	21	taxes	taxis	NOUN
taxlaw-2865	680	22	:	:	PUNCT
taxlaw-2865	680	23	tax	tax	NOUN
taxlaw-2865	680	24	compliance	compliance	NOUN
taxlaw-2865	680	25	and	and	CCONJ
taxlaw-2865	680	26	enforcement	enforcement	NOUN
taxlaw-2865	680	27	115	115	NUM
taxlaw-2865	680	28	(	(	PUNCT
taxlaw-2865	680	29	joel	joel	PROPN
taxlaw-2865	680	30	slemrod	slemrod	PROPN
taxlaw-2865	680	31	ed	ed	PROPN
taxlaw-2865	680	32	.	.	PROPN
taxlaw-2865	680	33	,	,	PUNCT
taxlaw-2865	680	34	1992	1992	NUM
taxlaw-2865	680	35	)	)	PUNCT
taxlaw-2865	680	36	;	;	PUNCT
taxlaw-2865	680	37	henrik	henrik	PROPN
taxlaw-2865	680	38	jacobsen	jacobsen	PROPN
taxlaw-2865	680	39	kleven	kleven	PROPN
taxlaw-2865	680	40	,	,	PUNCT
taxlaw-2865	680	41	martin	martin	PROPN
taxlaw-2865	680	42	knudsen	knudsen	PROPN
taxlaw-2865	680	43	,	,	PUNCT
taxlaw-2865	680	44	claus	claus	PROPN
taxlaw-2865	680	45	thustrup	thustrup	NOUN
taxlaw-2865	680	46	kreiner	kreiner	NOUN
taxlaw-2865	680	47	,	,	PUNCT
taxlaw-2865	680	48	soren	soren	PROPN
taxlaw-2865	680	49	pedersen	pedersen	PROPN
taxlaw-2865	680	50	&	&	CCONJ
taxlaw-2865	680	51	emmanuel	emmanuel	PROPN
taxlaw-2865	680	52	saez	saez	PROPN
taxlaw-2865	680	53	,	,	PUNCT
taxlaw-2865	680	54	unwilling	unwilling	ADJ
taxlaw-2865	680	55	or	or	CCONJ
taxlaw-2865	680	56	unable	unable	ADJ
taxlaw-2865	680	57	to	to	PART
taxlaw-2865	680	58	cheat	cheat	VERB
taxlaw-2865	680	59	?	?	PUNCT
taxlaw-2865	680	60	,	,	PUNCT
taxlaw-2865	680	61	79	79	NUM
taxlaw-2865	680	62	econometrica	econometrica	NOUN
taxlaw-2865	680	63	651	651	NUM
taxlaw-2865	680	64	(	(	PUNCT
taxlaw-2865	680	65	2011	2011	NUM
taxlaw-2865	680	66	)	)	PUNCT
taxlaw-2865	680	67	;	;	PUNCT
taxlaw-2865	680	68	niels	niels	PROPN
taxlaw-2865	680	69	johannesen	johannesen	PROPN
taxlaw-2865	680	70	,	,	PUNCT
taxlaw-2865	680	71	patrick	patrick	PROPN
taxlaw-2865	680	72	langetieg	langetieg	PROPN
taxlaw-2865	680	73	,	,	PUNCT
taxlaw-2865	680	74	daniel	daniel	PROPN
taxlaw-2865	680	75	reck	reck	PROPN
taxlaw-2865	680	76	,	,	PUNCT
taxlaw-2865	680	77	max	max	PROPN
taxlaw-2865	680	78	risch	risch	PROPN
taxlaw-2865	680	79	&	&	CCONJ
taxlaw-2865	680	80	joel	joel	PROPN
taxlaw-2865	680	81	slemrod	slemrod	PROPN
taxlaw-2865	680	82	,	,	PUNCT
taxlaw-2865	680	83	taxing	tax	VERB
taxlaw-2865	680	84	hidden	hidden	ADJ
taxlaw-2865	680	85	wealth	wealth	NOUN
taxlaw-2865	680	86	:	:	PUNCT
taxlaw-2865	680	87	the	the	DET
taxlaw-2865	680	88	consequences	consequence	NOUN
taxlaw-2865	680	89	of	of	ADP
taxlaw-2865	680	90	u.s	u.s	PROPN
taxlaw-2865	680	91	.	.	PROPN
taxlaw-2865	680	92	enforcement	enforcement	NOUN
taxlaw-2865	680	93	initiatives	initiative	NOUN
taxlaw-2865	680	94	on	on	ADP
taxlaw-2865	680	95	evasive	evasive	ADJ
taxlaw-2865	680	96	foreign	foreign	ADJ
taxlaw-2865	680	97	accounts	account	NOUN
taxlaw-2865	680	98	,	,	PUNCT
taxlaw-2865	680	99	(	(	PUNCT
taxlaw-2865	680	100	nat’l	nat’l	NUM
taxlaw-2865	680	101	bureau	bureau	PROPN
taxlaw-2865	680	102	of	of	ADP
taxlaw-2865	680	103	econ	econ	PROPN
taxlaw-2865	680	104	.	.	PUNCT
taxlaw-2865	681	1	res	re	NOUN
taxlaw-2865	681	2	.	.	PROPN
taxlaw-2865	681	3	,	,	PUNCT
taxlaw-2865	681	4	working	work	VERB
taxlaw-2865	681	5	paper	paper	NOUN
taxlaw-2865	681	6	no	no	INTJ
taxlaw-2865	681	7	.	.	PROPN
taxlaw-2865	681	8	24366	24366	NUM
taxlaw-2865	681	9	,	,	PUNCT
taxlaw-2865	681	10	2018	2018	NUM
taxlaw-2865	681	11	)	)	PUNCT
taxlaw-2865	681	12	,	,	PUNCT
taxlaw-2865	681	13	https://www.nber.org/papers/w24366	https://www.nber.org/papers/w24366	PROPN
taxlaw-2865	682	1	[	[	X
taxlaw-2865	682	2	https://perma.cc/ykj4-gcs2	https://perma.cc/ykj4-gcs2	NOUN
taxlaw-2865	682	3	]	]	X
taxlaw-2865	682	4	;	;	PUNCT
taxlaw-2865	682	5	joel	joel	PROPN
taxlaw-2865	682	6	slemrod	slemrod	PROPN
taxlaw-2865	682	7	,	,	PUNCT
taxlaw-2865	682	8	tax	tax	NOUN
taxlaw-2865	682	9	compliance	compliance	NOUN
taxlaw-2865	682	10	and	and	CCONJ
taxlaw-2865	682	11	enforcement	enforcement	NOUN
taxlaw-2865	682	12	(	(	PUNCT
taxlaw-2865	682	13	nat’l	nat’l	NUM
taxlaw-2865	682	14	bureau	bureau	PROPN
taxlaw-2865	682	15	of	of	ADP
taxlaw-2865	682	16	econ	econ	PROPN
taxlaw-2865	682	17	.	.	PUNCT
taxlaw-2865	683	1	res	re	NOUN
taxlaw-2865	683	2	.	.	PROPN
taxlaw-2865	683	3	,	,	PUNCT
taxlaw-2865	683	4	working	work	VERB
taxlaw-2865	683	5	paper	paper	NOUN
taxlaw-2865	683	6	no	no	INTJ
taxlaw-2865	683	7	.	.	PROPN
taxlaw-2865	683	8	24799	24799	NUM
taxlaw-2865	683	9	,	,	PUNCT
taxlaw-2865	683	10	2018	2018	NUM
taxlaw-2865	683	11	)	)	PUNCT
taxlaw-2865	683	12	,	,	PUNCT
taxlaw-2865	683	13	https://www.nber.org/papers/w24799	https://www.nber.org/papers/w24799	PROPN
taxlaw-2865	684	1	[	[	X
taxlaw-2865	684	2	https://perma.cc/7p9w-59hh	https://perma.cc/7p9w-59hh	NOUN
taxlaw-2865	684	3	]	]	PUNCT
taxlaw-2865	684	4	.	.	PUNCT
taxlaw-2865	685	1	150	150	NUM
taxlaw-2865	685	2	see	see	VERB
taxlaw-2865	685	3	supra	supra	PROPN
taxlaw-2865	685	4	note	note	NOUN
taxlaw-2865	685	5	134	134	NUM
taxlaw-2865	685	6	and	and	CCONJ
taxlaw-2865	685	7	accompanying	accompany	VERB
taxlaw-2865	685	8	text	text	NOUN
taxlaw-2865	685	9	.	.	PUNCT
taxlaw-2865	686	1	151	151	NUM
taxlaw-2865	687	1	i	i	PRON
taxlaw-2865	687	2	d.	d.	PROPN
taxlaw-2865	687	3	74	74	NUM
taxlaw-2865	688	1	[	[	X
taxlaw-2865	688	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	688	3	columbia	columbia	PROPN
taxlaw-2865	688	4	journal	journal	PROPN
taxlaw-2865	688	5	of	of	ADP
taxlaw-2865	688	6	tax	tax	NOUN
taxlaw-2865	688	7	law	law	NOUN
taxlaw-2865	688	8	achieve	achieve	VERB
taxlaw-2865	688	9	this	this	DET
taxlaw-2865	688	10	objective	objective	NOUN
taxlaw-2865	688	11	,	,	PUNCT
taxlaw-2865	688	12	it	it	PRON
taxlaw-2865	688	13	should	should	AUX
taxlaw-2865	688	14	penalize	penalize	VERB
taxlaw-2865	688	15	third	third	ADJ
taxlaw-2865	688	16	-	-	PUNCT
taxlaw-2865	688	17	party	party	NOUN
taxlaw-2865	688	18	appraisers	appraiser	NOUN
taxlaw-2865	688	19	who	who	PRON
taxlaw-2865	688	20	supply	supply	VERB
taxlaw-2865	688	21	taxpayers	taxpayer	NOUN
taxlaw-2865	688	22	with	with	ADP
taxlaw-2865	688	23	dateof	dateof	ADJ
taxlaw-2865	688	24	-	-	PUNCT
taxlaw-2865	688	25	death	death	NOUN
taxlaw-2865	688	26	appraisals	appraisal	NOUN
taxlaw-2865	688	27	that	that	PRON
taxlaw-2865	688	28	are	be	AUX
taxlaw-2865	688	29	120	120	NUM
taxlaw-2865	688	30	%	%	NOUN
taxlaw-2865	688	31	or	or	CCONJ
taxlaw-2865	688	32	greater	great	ADJ
taxlaw-2865	688	33	than	than	ADP
taxlaw-2865	688	34	the	the	DET
taxlaw-2865	688	35	asset	asset	NOUN
taxlaw-2865	688	36	’s	’s	PART
taxlaw-2865	688	37	actual	actual	ADJ
taxlaw-2865	688	38	fair	fair	ADJ
taxlaw-2865	688	39	market	market	NOUN
taxlaw-2865	688	40	value	value	NOUN
taxlaw-2865	688	41	.	.	PUNCT
taxlaw-2865	689	1	(	(	PUNCT
taxlaw-2865	689	2	the	the	DET
taxlaw-2865	689	3	current	current	ADJ
taxlaw-2865	689	4	threshold	threshold	NOUN
taxlaw-2865	689	5	for	for	ADP
taxlaw-2865	689	6	penalty	penalty	NOUN
taxlaw-2865	689	7	imposition	imposition	NOUN
taxlaw-2865	689	8	pertains	pertain	VERB
taxlaw-2865	689	9	to	to	ADP
taxlaw-2865	689	10	property	property	NOUN
taxlaw-2865	689	11	valuations	valuation	NOUN
taxlaw-2865	689	12	that	that	PRON
taxlaw-2865	689	13	are	be	AUX
taxlaw-2865	689	14	150	150	NUM
taxlaw-2865	689	15	%	%	NOUN
taxlaw-2865	689	16	or	or	CCONJ
taxlaw-2865	689	17	more	more	ADJ
taxlaw-2865	689	18	of	of	ADP
taxlaw-2865	689	19	actual	actual	ADJ
taxlaw-2865	689	20	fair	fair	ADJ
taxlaw-2865	689	21	market	market	NOUN
taxlaw-2865	689	22	value.)152	value.)152	NOUN
taxlaw-2865	689	23	second	second	ADJ
taxlaw-2865	689	24	,	,	PUNCT
taxlaw-2865	689	25	taxpayers	taxpayer	NOUN
taxlaw-2865	689	26	can	can	AUX
taxlaw-2865	689	27	currently	currently	ADV
taxlaw-2865	689	28	sustain	sustain	VERB
taxlaw-2865	689	29	a	a	DET
taxlaw-2865	689	30	reasonable	reasonable	ADJ
taxlaw-2865	689	31	cause	cause	NOUN
taxlaw-2865	689	32	defense	defense	NOUN
taxlaw-2865	689	33	if	if	SCONJ
taxlaw-2865	689	34	they	they	PRON
taxlaw-2865	689	35	reasonably	reasonably	ADV
taxlaw-2865	689	36	relied	rely	VERB
taxlaw-2865	689	37	on	on	ADP
taxlaw-2865	689	38	the	the	DET
taxlaw-2865	689	39	expertise	expertise	NOUN
taxlaw-2865	689	40	of	of	ADP
taxlaw-2865	689	41	a	a	DET
taxlaw-2865	689	42	professional	professional	NOUN
taxlaw-2865	689	43	.	.	PUNCT
taxlaw-2865	690	1	153	153	NUM
taxlaw-2865	690	2	congress	congress	PROPN
taxlaw-2865	690	3	,	,	PUNCT
taxlaw-2865	690	4	however	however	ADV
taxlaw-2865	690	5	,	,	PUNCT
taxlaw-2865	690	6	could	could	AUX
taxlaw-2865	690	7	repeal	repeal	VERB
taxlaw-2865	690	8	the	the	DET
taxlaw-2865	690	9	reasonable	reasonable	ADJ
taxlaw-2865	690	10	cause	cause	NOUN
taxlaw-2865	690	11	defense	defense	NOUN
taxlaw-2865	690	12	anytime	anytime	SCONJ
taxlaw-2865	690	13	an	an	DET
taxlaw-2865	690	14	asset	asset	NOUN
taxlaw-2865	690	15	’s	’s	PART
taxlaw-2865	690	16	appraised	appraise	VERB
taxlaw-2865	690	17	value	value	NOUN
taxlaw-2865	690	18	exceeded	exceed	VERB
taxlaw-2865	690	19	actual	actual	ADJ
taxlaw-2865	690	20	fair	fair	ADJ
taxlaw-2865	690	21	market	market	NOUN
taxlaw-2865	690	22	value	value	NOUN
taxlaw-2865	690	23	by	by	ADP
taxlaw-2865	690	24	120	120	NUM
taxlaw-2865	690	25	%	%	NOUN
taxlaw-2865	690	26	or	or	CCONJ
taxlaw-2865	690	27	more	more	ADJ
taxlaw-2865	690	28	.	.	PUNCT
taxlaw-2865	691	1	the	the	DET
taxlaw-2865	691	2	effects	effect	NOUN
taxlaw-2865	691	3	of	of	ADP
taxlaw-2865	691	4	repealing	repeal	VERB
taxlaw-2865	691	5	the	the	DET
taxlaw-2865	691	6	reasonable	reasonable	ADJ
taxlaw-2865	691	7	cause	cause	NOUN
taxlaw-2865	691	8	defense	defense	NOUN
taxlaw-2865	691	9	might	might	AUX
taxlaw-2865	691	10	prove	prove	VERB
taxlaw-2865	691	11	particularly	particularly	ADV
taxlaw-2865	691	12	interesting	interesting	ADJ
taxlaw-2865	691	13	.	.	PUNCT
taxlaw-2865	692	1	presumably	presumably	ADV
taxlaw-2865	692	2	,	,	PUNCT
taxlaw-2865	692	3	taxpayers	taxpayer	NOUN
taxlaw-2865	692	4	themselves	themselves	PRON
taxlaw-2865	692	5	would	would	AUX
taxlaw-2865	692	6	have	have	VERB
taxlaw-2865	692	7	an	an	DET
taxlaw-2865	692	8	incentive	incentive	NOUN
taxlaw-2865	692	9	to	to	PART
taxlaw-2865	692	10	exercise	exercise	VERB
taxlaw-2865	692	11	more	more	ADJ
taxlaw-2865	692	12	care	care	NOUN
taxlaw-2865	692	13	in	in	ADP
taxlaw-2865	692	14	the	the	DET
taxlaw-2865	692	15	selection	selection	NOUN
taxlaw-2865	692	16	of	of	ADP
taxlaw-2865	692	17	skilled	skilled	ADJ
taxlaw-2865	692	18	and	and	CCONJ
taxlaw-2865	692	19	honest	honest	ADJ
taxlaw-2865	692	20	appraisers	appraiser	NOUN
taxlaw-2865	692	21	,	,	PUNCT
taxlaw-2865	692	22	and	and	CCONJ
taxlaw-2865	692	23	exercise	exercise	VERB
taxlaw-2865	692	24	more	more	ADJ
taxlaw-2865	692	25	restraint	restraint	NOUN
taxlaw-2865	692	26	in	in	ADP
taxlaw-2865	692	27	the	the	DET
taxlaw-2865	692	28	signaling	signaling	NOUN
taxlaw-2865	692	29	they	they	PRON
taxlaw-2865	692	30	give	give	VERB
taxlaw-2865	692	31	regarding	regard	VERB
taxlaw-2865	692	32	their	their	PRON
taxlaw-2865	692	33	preferences	preference	NOUN
taxlaw-2865	692	34	for	for	ADP
taxlaw-2865	692	35	the	the	DET
taxlaw-2865	692	36	highest	high	ADJ
taxlaw-2865	692	37	possible	possible	ADJ
taxlaw-2865	692	38	appraised	appraise	VERB
taxlaw-2865	692	39	values	value	NOUN
taxlaw-2865	692	40	.	.	PUNCT
taxlaw-2865	693	1	in	in	ADP
taxlaw-2865	693	2	addition	addition	NOUN
taxlaw-2865	693	3	,	,	PUNCT
taxlaw-2865	693	4	appraisers	appraiser	NOUN
taxlaw-2865	693	5	would	would	AUX
taxlaw-2865	693	6	have	have	AUX
taxlaw-2865	693	7	increased	increase	VERB
taxlaw-2865	693	8	malpractice	malpractice	NOUN
taxlaw-2865	693	9	exposure	exposure	NOUN
taxlaw-2865	693	10	,	,	PUNCT
taxlaw-2865	693	11	if	if	SCONJ
taxlaw-2865	693	12	their	their	PRON
taxlaw-2865	693	13	careless	careless	ADJ
taxlaw-2865	693	14	or	or	CCONJ
taxlaw-2865	693	15	dishonest	dishonest	ADJ
taxlaw-2865	693	16	appraisals	appraisal	NOUN
taxlaw-2865	693	17	led	lead	VERB
taxlaw-2865	693	18	to	to	ADP
taxlaw-2865	693	19	penalty	penalty	NOUN
taxlaw-2865	693	20	imposition	imposition	NOUN
taxlaw-2865	693	21	on	on	ADP
taxlaw-2865	693	22	their	their	PRON
taxlaw-2865	693	23	clients	client	NOUN
taxlaw-2865	693	24	,	,	PUNCT
taxlaw-2865	693	25	inducing	induce	VERB
taxlaw-2865	693	26	greater	great	ADJ
taxlaw-2865	693	27	care	care	NOUN
taxlaw-2865	693	28	on	on	ADP
taxlaw-2865	693	29	their	their	PRON
taxlaw-2865	693	30	part	part	NOUN
taxlaw-2865	693	31	.	.	PUNCT
taxlaw-2865	694	1	finally	finally	ADV
taxlaw-2865	694	2	,	,	PUNCT
taxlaw-2865	694	3	as	as	SCONJ
taxlaw-2865	694	4	appraisers	appraiser	NOUN
taxlaw-2865	694	5	face	face	VERB
taxlaw-2865	694	6	greater	great	ADJ
taxlaw-2865	694	7	liability	liability	NOUN
taxlaw-2865	694	8	exposure	exposure	NOUN
taxlaw-2865	694	9	,	,	PUNCT
taxlaw-2865	694	10	they	they	PRON
taxlaw-2865	694	11	would	would	AUX
taxlaw-2865	694	12	likely	likely	ADV
taxlaw-2865	694	13	bear	bear	VERB
taxlaw-2865	694	14	enhanced	enhanced	ADJ
taxlaw-2865	694	15	insurance	insurance	NOUN
taxlaw-2865	694	16	premiums	premium	NOUN
taxlaw-2865	694	17	,	,	PUNCT
taxlaw-2865	694	18	potentially	potentially	ADV
taxlaw-2865	694	19	diminishing	diminish	VERB
taxlaw-2865	694	20	their	their	PRON
taxlaw-2865	694	21	incentive	incentive	NOUN
taxlaw-2865	694	22	to	to	PART
taxlaw-2865	694	23	overstate	overstate	VERB
taxlaw-2865	694	24	the	the	DET
taxlaw-2865	694	25	basis	basis	NOUN
taxlaw-2865	694	26	of	of	ADP
taxlaw-2865	694	27	inherited	inherit	VERB
taxlaw-2865	694	28	assets	asset	NOUN
taxlaw-2865	694	29	.	.	PUNCT
taxlaw-2865	695	1	v.	v.	ADP
taxlaw-2865	695	2	conclusion	conclusion	NOUN
taxlaw-2865	695	3	in	in	ADP
taxlaw-2865	695	4	the	the	DET
taxlaw-2865	695	5	income	income	NOUN
taxlaw-2865	695	6	tax	tax	NOUN
taxlaw-2865	695	7	realm	realm	NOUN
taxlaw-2865	695	8	,	,	PUNCT
taxlaw-2865	695	9	tax	tax	NOUN
taxlaw-2865	695	10	basis	basis	NOUN
taxlaw-2865	695	11	has	have	AUX
taxlaw-2865	695	12	always	always	ADV
taxlaw-2865	695	13	been	be	AUX
taxlaw-2865	695	14	of	of	ADP
taxlaw-2865	695	15	central	central	ADJ
taxlaw-2865	695	16	importance	importance	NOUN
taxlaw-2865	695	17	.	.	PUNCT
taxlaw-2865	696	1	it	it	PRON
taxlaw-2865	696	2	functions	function	VERB
taxlaw-2865	696	3	as	as	ADP
taxlaw-2865	696	4	a	a	DET
taxlaw-2865	696	5	metric	metric	NOUN
taxlaw-2865	696	6	that	that	PRON
taxlaw-2865	696	7	enables	enable	VERB
taxlaw-2865	696	8	taxpayers	taxpayer	NOUN
taxlaw-2865	696	9	to	to	PART
taxlaw-2865	696	10	calculate	calculate	VERB
taxlaw-2865	696	11	their	their	PRON
taxlaw-2865	696	12	asset	asset	NOUN
taxlaw-2865	696	13	gains	gain	NOUN
taxlaw-2865	696	14	and	and	CCONJ
taxlaw-2865	696	15	losses	loss	NOUN
taxlaw-2865	696	16	.	.	PUNCT
taxlaw-2865	697	1	for	for	ADP
taxlaw-2865	697	2	close	close	ADJ
taxlaw-2865	697	3	to	to	ADP
taxlaw-2865	697	4	a	a	DET
taxlaw-2865	697	5	century	century	NOUN
taxlaw-2865	697	6	,	,	PUNCT
taxlaw-2865	697	7	to	to	PART
taxlaw-2865	697	8	lessen	lessen	VERB
taxlaw-2865	697	9	their	their	PRON
taxlaw-2865	697	10	transfer	transfer	NOUN
taxlaw-2865	697	11	tax	tax	NOUN
taxlaw-2865	697	12	exposure	exposure	NOUN
taxlaw-2865	697	13	,	,	PUNCT
taxlaw-2865	697	14	taxpayers	taxpayer	NOUN
taxlaw-2865	697	15	have	have	AUX
taxlaw-2865	697	16	placed	place	VERB
taxlaw-2865	697	17	a	a	DET
taxlaw-2865	697	18	premium	premium	NOUN
taxlaw-2865	697	19	on	on	ADP
taxlaw-2865	697	20	minimizing	minimize	VERB
taxlaw-2865	697	21	asset	asset	NOUN
taxlaw-2865	697	22	values	value	NOUN
taxlaw-2865	697	23	;	;	PUNCT
taxlaw-2865	697	24	in	in	ADP
taxlaw-2865	697	25	the	the	DET
taxlaw-2865	697	26	income	income	NOUN
taxlaw-2865	697	27	tax	tax	NOUN
taxlaw-2865	697	28	realm	realm	NOUN
taxlaw-2865	697	29	,	,	PUNCT
taxlaw-2865	697	30	this	this	PRON
taxlaw-2865	697	31	kept	keep	VERB
taxlaw-2865	697	32	application	application	NOUN
taxlaw-2865	697	33	of	of	ADP
taxlaw-2865	697	34	the	the	DET
taxlaw-2865	697	35	basis	basis	NOUN
taxlaw-2865	697	36	equal	equal	ADJ
taxlaw-2865	697	37	to	to	ADP
taxlaw-2865	697	38	fair	fair	ADJ
taxlaw-2865	697	39	market	market	NOUN
taxlaw-2865	697	40	rule	rule	NOUN
taxlaw-2865	697	41	applicable	applicable	ADJ
taxlaw-2865	697	42	at	at	ADP
taxlaw-2865	697	43	death	death	NOUN
taxlaw-2865	697	44	largely	largely	ADV
taxlaw-2865	697	45	in	in	ADP
taxlaw-2865	697	46	check	check	NOUN
taxlaw-2865	697	47	.	.	PUNCT
taxlaw-2865	698	1	but	but	CCONJ
taxlaw-2865	698	2	this	this	DET
taxlaw-2865	698	3	de	de	X
taxlaw-2865	698	4	facto	facto	X
taxlaw-2865	698	5	check	check	NOUN
taxlaw-2865	698	6	-	-	PUNCT
taxlaw-2865	698	7	and	and	CCONJ
taxlaw-2865	698	8	-	-	PUNCT
taxlaw-2865	698	9	balance	balance	NOUN
taxlaw-2865	698	10	system	system	NOUN
taxlaw-2865	698	11	between	between	ADP
taxlaw-2865	698	12	the	the	DET
taxlaw-2865	698	13	transfer	transfer	NOUN
taxlaw-2865	698	14	and	and	CCONJ
taxlaw-2865	698	15	income	income	NOUN
taxlaw-2865	698	16	tax	tax	NOUN
taxlaw-2865	698	17	regimes	regime	NOUN
taxlaw-2865	698	18	is	be	AUX
taxlaw-2865	698	19	no	no	ADV
taxlaw-2865	698	20	longer	long	ADV
taxlaw-2865	698	21	in	in	ADP
taxlaw-2865	698	22	place	place	NOUN
taxlaw-2865	698	23	.	.	PUNCT
taxlaw-2865	699	1	now	now	ADV
taxlaw-2865	699	2	that	that	SCONJ
taxlaw-2865	699	3	congress	congress	PROPN
taxlaw-2865	699	4	has	have	AUX
taxlaw-2865	699	5	emasculated	emasculate	VERB
taxlaw-2865	699	6	the	the	DET
taxlaw-2865	699	7	transfer	transfer	NOUN
taxlaw-2865	699	8	tax	tax	NOUN
taxlaw-2865	699	9	regime	regime	NOUN
taxlaw-2865	699	10	,	,	PUNCT
taxlaw-2865	699	11	taxpayers	taxpayer	NOUN
taxlaw-2865	699	12	are	be	AUX
taxlaw-2865	699	13	subscribing	subscribe	VERB
taxlaw-2865	699	14	to	to	ADP
taxlaw-2865	699	15	new	new	ADJ
taxlaw-2865	699	16	strategies	strategy	NOUN
taxlaw-2865	699	17	such	such	ADJ
taxlaw-2865	699	18	as	as	ADP
taxlaw-2865	699	19	inflating	inflate	VERB
taxlaw-2865	699	20	date	date	NOUN
taxlaw-2865	699	21	of	of	ADP
taxlaw-2865	699	22	death	death	NOUN
taxlaw-2865	699	23	asset	asset	NOUN
taxlaw-2865	699	24	values	value	NOUN
taxlaw-2865	699	25	,	,	PUNCT
taxlaw-2865	699	26	retaining	retain	VERB
taxlaw-2865	699	27	rather	rather	ADV
taxlaw-2865	699	28	than	than	ADP
taxlaw-2865	699	29	gifting	gift	VERB
taxlaw-2865	699	30	their	their	PRON
taxlaw-2865	699	31	assets	asset	NOUN
taxlaw-2865	699	32	(	(	PUNCT
taxlaw-2865	699	33	in	in	ADP
taxlaw-2865	699	34	the	the	DET
taxlaw-2865	699	35	case	case	NOUN
taxlaw-2865	699	36	of	of	ADP
taxlaw-2865	699	37	older	old	ADJ
taxlaw-2865	699	38	-	-	PUNCT
taxlaw-2865	699	39	generation	generation	NOUN
taxlaw-2865	699	40	taxpayers	taxpayer	NOUN
taxlaw-2865	699	41	)	)	PUNCT
taxlaw-2865	699	42	,	,	PUNCT
taxlaw-2865	699	43	gifting	gift	VERB
taxlaw-2865	699	44	rather	rather	ADV
taxlaw-2865	699	45	than	than	ADP
taxlaw-2865	699	46	retaining	retain	VERB
taxlaw-2865	699	47	their	their	PRON
taxlaw-2865	699	48	assets	asset	NOUN
taxlaw-2865	699	49	(	(	PUNCT
taxlaw-2865	699	50	in	in	ADP
taxlaw-2865	699	51	the	the	DET
taxlaw-2865	699	52	case	case	NOUN
taxlaw-2865	699	53	of	of	ADP
taxlaw-2865	699	54	younger	young	ADJ
taxlaw-2865	699	55	-	-	PUNCT
taxlaw-2865	699	56	generation	generation	NOUN
taxlaw-2865	699	57	taxpayers	taxpayer	NOUN
taxlaw-2865	699	58	)	)	PUNCT
taxlaw-2865	699	59	,	,	PUNCT
taxlaw-2865	699	60	establishing	establish	VERB
taxlaw-2865	699	61	specialized	specialized	ADJ
taxlaw-2865	699	62	trusts	trust	NOUN
taxlaw-2865	699	63	,	,	PUNCT
taxlaw-2865	699	64	and	and	CCONJ
taxlaw-2865	699	65	changing	change	VERB
taxlaw-2865	699	66	their	their	PRON
taxlaw-2865	699	67	domiciles	domicile	NOUN
taxlaw-2865	699	68	,	,	PUNCT
taxlaw-2865	699	69	all	all	PRON
taxlaw-2865	699	70	in	in	ADP
taxlaw-2865	699	71	an	an	DET
taxlaw-2865	699	72	effort	effort	NOUN
taxlaw-2865	699	73	to	to	PART
taxlaw-2865	699	74	maximize	maximize	VERB
taxlaw-2865	699	75	the	the	DET
taxlaw-2865	699	76	tax	tax	NOUN
taxlaw-2865	699	77	basis	basis	NOUN
taxlaw-2865	699	78	of	of	ADP
taxlaw-2865	699	79	the	the	DET
taxlaw-2865	699	80	assets	asset	NOUN
taxlaw-2865	699	81	they	they	PRON
taxlaw-2865	699	82	own	own	VERB
taxlaw-2865	699	83	.	.	PUNCT
taxlaw-2865	700	1	152	152	NUM
taxlaw-2865	700	2	i.r.c	i.r.c	NOUN
taxlaw-2865	700	3	.	.	PUNCT
taxlaw-2865	700	4	§	§	PROPN
taxlaw-2865	700	5	6662(e	6662(e	NUM
taxlaw-2865	700	6	)	)	PUNCT
taxlaw-2865	700	7	.	.	PUNCT
taxlaw-2865	701	1	insofar	insofar	ADV
taxlaw-2865	701	2	as	as	SCONJ
taxlaw-2865	701	3	charitable	charitable	ADJ
taxlaw-2865	701	4	gifts	gift	NOUN
taxlaw-2865	701	5	are	be	AUX
taxlaw-2865	701	6	concerned	concern	VERB
taxlaw-2865	701	7	that	that	PRON
taxlaw-2865	701	8	require	require	VERB
taxlaw-2865	701	9	a	a	DET
taxlaw-2865	701	10	qualified	qualified	ADJ
taxlaw-2865	701	11	appraisal	appraisal	NOUN
taxlaw-2865	701	12	(	(	PUNCT
taxlaw-2865	701	13	defined	define	VERB
taxlaw-2865	701	14	as	as	ADP
taxlaw-2865	701	15	“	"	PUNCT
taxlaw-2865	701	16	an	an	DET
taxlaw-2865	701	17	appraisal	appraisal	NOUN
taxlaw-2865	701	18	document	document	NOUN
taxlaw-2865	701	19	that	that	PRON
taxlaw-2865	701	20	is	be	AUX
taxlaw-2865	701	21	prepared	prepare	VERB
taxlaw-2865	701	22	by	by	ADP
taxlaw-2865	701	23	a	a	DET
taxlaw-2865	701	24	qualified	qualified	ADJ
taxlaw-2865	701	25	appraiser	appraiser	NOUN
taxlaw-2865	701	26	…	…	PUNCT
taxlaw-2865	701	27	in	in	ADP
taxlaw-2865	701	28	accordance	accordance	NOUN
taxlaw-2865	701	29	with	with	ADP
taxlaw-2865	701	30	generally	generally	ADV
taxlaw-2865	701	31	accepted	accept	VERB
taxlaw-2865	701	32	appraisal	appraisal	NOUN
taxlaw-2865	701	33	standards	standard	NOUN
taxlaw-2865	701	34	…	…	PUNCT
taxlaw-2865	701	35	.	.	PUNCT
taxlaw-2865	701	36	”	"	PUNCT
taxlaw-2865	702	1	treas	treas	PROPN
taxlaw-2865	702	2	.	.	PUNCT
taxlaw-2865	703	1	reg	reg	PROPN
taxlaw-2865	703	2	.	.	PUNCT
taxlaw-2865	704	1	§	§	PROPN
taxlaw-2865	704	2	1.170a-17(a)(1	1.170a-17(a)(1	NUM
taxlaw-2865	704	3	)	)	PUNCT
taxlaw-2865	704	4	)	)	PUNCT
taxlaw-2865	704	5	,	,	PUNCT
taxlaw-2865	704	6	treas	treas	PROPN
taxlaw-2865	704	7	.	.	PUNCT
taxlaw-2865	705	1	reg	reg	PROPN
taxlaw-2865	705	2	.	.	PUNCT
taxlaw-2865	706	1	§	§	PROPN
taxlaw-2865	706	2	1.170a-17(a)(3)(vi	1.170a-17(a)(3)(vi	NUM
taxlaw-2865	706	3	)	)	PUNCT
taxlaw-2865	706	4	requires	require	VERB
taxlaw-2865	706	5	that	that	SCONJ
taxlaw-2865	706	6	every	every	DET
taxlaw-2865	706	7	appraiser	appraiser	NOUN
taxlaw-2865	706	8	make	make	VERB
taxlaw-2865	706	9	the	the	DET
taxlaw-2865	706	10	following	follow	VERB
taxlaw-2865	706	11	declaration	declaration	NOUN
taxlaw-2865	706	12	:	:	PUNCT
taxlaw-2865	706	13	i	i	PRON
taxlaw-2865	706	14	understand	understand	VERB
taxlaw-2865	706	15	that	that	SCONJ
taxlaw-2865	706	16	my	my	PRON
taxlaw-2865	706	17	appraisal	appraisal	NOUN
taxlaw-2865	706	18	will	will	AUX
taxlaw-2865	706	19	be	be	AUX
taxlaw-2865	706	20	used	use	VERB
taxlaw-2865	706	21	in	in	ADP
taxlaw-2865	706	22	connection	connection	NOUN
taxlaw-2865	706	23	with	with	ADP
taxlaw-2865	706	24	a	a	DET
taxlaw-2865	706	25	return	return	NOUN
taxlaw-2865	706	26	or	or	CCONJ
taxlaw-2865	706	27	claim	claim	NOUN
taxlaw-2865	706	28	for	for	ADP
taxlaw-2865	706	29	refund	refund	NOUN
taxlaw-2865	706	30	.	.	PUNCT
taxlaw-2865	707	1	i	i	PRON
taxlaw-2865	707	2	also	also	ADV
taxlaw-2865	707	3	understand	understand	VERB
taxlaw-2865	707	4	that	that	SCONJ
taxlaw-2865	707	5	,	,	PUNCT
taxlaw-2865	707	6	if	if	SCONJ
taxlaw-2865	707	7	a	a	DET
taxlaw-2865	707	8	substantial	substantial	ADJ
taxlaw-2865	707	9	or	or	CCONJ
taxlaw-2865	707	10	gross	gross	ADJ
taxlaw-2865	707	11	valuation	valuation	NOUN
taxlaw-2865	707	12	misstatement	misstatement	NOUN
taxlaw-2865	707	13	of	of	ADP
taxlaw-2865	707	14	the	the	DET
taxlaw-2865	707	15	value	value	NOUN
taxlaw-2865	707	16	of	of	ADP
taxlaw-2865	707	17	the	the	DET
taxlaw-2865	707	18	property	property	NOUN
taxlaw-2865	707	19	claimed	claim	VERB
taxlaw-2865	707	20	on	on	ADP
taxlaw-2865	707	21	the	the	DET
taxlaw-2865	707	22	return	return	NOUN
taxlaw-2865	707	23	or	or	CCONJ
taxlaw-2865	707	24	claim	claim	NOUN
taxlaw-2865	707	25	for	for	ADP
taxlaw-2865	707	26	refund	refund	NOUN
taxlaw-2865	707	27	results	result	NOUN
taxlaw-2865	707	28	from	from	ADP
taxlaw-2865	707	29	my	my	PRON
taxlaw-2865	707	30	appraisal	appraisal	NOUN
taxlaw-2865	707	31	,	,	PUNCT
taxlaw-2865	707	32	i	i	PRON
taxlaw-2865	707	33	may	may	AUX
taxlaw-2865	707	34	be	be	AUX
taxlaw-2865	707	35	subject	subject	ADJ
taxlaw-2865	707	36	to	to	ADP
taxlaw-2865	707	37	a	a	DET
taxlaw-2865	707	38	penalty	penalty	NOUN
taxlaw-2865	707	39	under	under	ADP
taxlaw-2865	707	40	code	code	PROPN
taxlaw-2865	707	41	sec	sec	PROPN
taxlaw-2865	707	42	.	.	PROPN
taxlaw-2865	707	43	6695a	6695a	NUM
taxlaw-2865	707	44	,	,	PUNCT
taxlaw-2865	707	45	as	as	ADV
taxlaw-2865	707	46	well	well	ADV
taxlaw-2865	707	47	as	as	ADP
taxlaw-2865	707	48	other	other	ADJ
taxlaw-2865	707	49	applicable	applicable	ADJ
taxlaw-2865	707	50	penalties	penalty	NOUN
taxlaw-2865	707	51	.	.	PUNCT
taxlaw-2865	708	1	i	i	PRON
taxlaw-2865	708	2	affirm	affirm	VERB
taxlaw-2865	708	3	that	that	SCONJ
taxlaw-2865	708	4	i	i	PRON
taxlaw-2865	708	5	have	have	AUX
taxlaw-2865	708	6	not	not	PART
taxlaw-2865	708	7	been	be	AUX
taxlaw-2865	708	8	barred	bar	VERB
taxlaw-2865	708	9	from	from	ADP
taxlaw-2865	708	10	presenting	present	VERB
taxlaw-2865	708	11	evidence	evidence	NOUN
taxlaw-2865	708	12	or	or	CCONJ
taxlaw-2865	708	13	testimony	testimony	NOUN
taxlaw-2865	708	14	before	before	SCONJ
taxlaw-2865	708	15	the	the	DET
taxlaw-2865	708	16	department	department	NOUN
taxlaw-2865	708	17	of	of	ADP
taxlaw-2865	708	18	the	the	DET
taxlaw-2865	708	19	treasury	treasury	NOUN
taxlaw-2865	708	20	or	or	CCONJ
taxlaw-2865	708	21	the	the	DET
taxlaw-2865	708	22	internal	internal	ADJ
taxlaw-2865	708	23	revenue	revenue	NOUN
taxlaw-2865	708	24	service	service	NOUN
taxlaw-2865	708	25	pursuant	pursuant	ADJ
taxlaw-2865	708	26	to	to	ADP
taxlaw-2865	708	27	31	31	NUM
taxlaw-2865	708	28	u.s.c	u.s.c	ADJ
taxlaw-2865	708	29	.	.	PUNCT
taxlaw-2865	709	1	section	section	NOUN
taxlaw-2865	709	2	330(c	330(c	PROPN
taxlaw-2865	709	3	)	)	PUNCT
taxlaw-2865	709	4	.	.	PUNCT
taxlaw-2865	710	1	consideration	consideration	NOUN
taxlaw-2865	710	2	should	should	AUX
taxlaw-2865	710	3	be	be	AUX
taxlaw-2865	710	4	given	give	VERB
taxlaw-2865	710	5	to	to	ADP
taxlaw-2865	710	6	whether	whether	SCONJ
taxlaw-2865	710	7	appraisals	appraisal	NOUN
taxlaw-2865	710	8	prepared	prepare	VERB
taxlaw-2865	710	9	by	by	ADP
taxlaw-2865	710	10	qualified	qualified	ADJ
taxlaw-2865	710	11	appraisers	appraiser	NOUN
taxlaw-2865	710	12	for	for	ADP
taxlaw-2865	710	13	tax	tax	NOUN
taxlaw-2865	710	14	basis	basis	NOUN
taxlaw-2865	710	15	reporting	reporting	NOUN
taxlaw-2865	710	16	purposes	purpose	NOUN
taxlaw-2865	710	17	should	should	AUX
taxlaw-2865	710	18	be	be	AUX
taxlaw-2865	710	19	required	require	VERB
taxlaw-2865	710	20	to	to	PART
taxlaw-2865	710	21	make	make	VERB
taxlaw-2865	710	22	the	the	DET
taxlaw-2865	710	23	same	same	ADJ
taxlaw-2865	710	24	or	or	CCONJ
taxlaw-2865	710	25	similar	similar	ADJ
taxlaw-2865	710	26	declaration	declaration	NOUN
taxlaw-2865	710	27	.	.	PUNCT
taxlaw-2865	711	1	153	153	NUM
taxlaw-2865	711	2	i.r.c	i.r.c	NOUN
taxlaw-2865	711	3	.	.	PUNCT
taxlaw-2865	712	1	§	§	PROPN
taxlaw-2865	712	2	6664(c	6664(c	PROPN
taxlaw-2865	712	3	)	)	PUNCT
taxlaw-2865	712	4	.	.	PUNCT
taxlaw-2865	713	1	2018	2018	NUM
taxlaw-2865	713	2	]	]	PUNCT
taxlaw-2865	713	3	75	75	NUM
taxlaw-2865	713	4	determining	determine	VERB
taxlaw-2865	713	5	an	an	DET
taxlaw-2865	713	6	asset	asset	NOUN
taxlaw-2865	713	7	’s	’s	PART
taxlaw-2865	713	8	tax	tax	NOUN
taxlaw-2865	713	9	basis	basis	NOUN
taxlaw-2865	713	10	in	in	ADP
taxlaw-2865	713	11	the	the	DET
taxlaw-2865	713	12	absence	absence	NOUN
taxlaw-2865	713	13	of	of	ADP
taxlaw-2865	713	14	a	a	DET
taxlaw-2865	713	15	meaningful	meaningful	ADJ
taxlaw-2865	713	16	transfer	transfer	NOUN
taxlaw-2865	713	17	tax	tax	NOUN
taxlaw-2865	713	18	regime	regime	NOUN
taxlaw-2865	713	19	to	to	PART
taxlaw-2865	713	20	preserve	preserve	VERB
taxlaw-2865	713	21	the	the	DET
taxlaw-2865	713	22	nation	nation	NOUN
taxlaw-2865	713	23	’s	’s	PART
taxlaw-2865	713	24	tax	tax	NOUN
taxlaw-2865	713	25	base	base	NOUN
taxlaw-2865	713	26	,	,	PUNCT
taxlaw-2865	713	27	something	something	PRON
taxlaw-2865	713	28	must	must	AUX
taxlaw-2865	713	29	be	be	AUX
taxlaw-2865	713	30	done	do	VERB
taxlaw-2865	713	31	.	.	PUNCT
taxlaw-2865	714	1	however	however	ADV
taxlaw-2865	714	2	,	,	PUNCT
taxlaw-2865	714	3	in	in	ADP
taxlaw-2865	714	4	view	view	NOUN
taxlaw-2865	714	5	of	of	ADP
taxlaw-2865	714	6	the	the	DET
taxlaw-2865	714	7	budget	budget	NOUN
taxlaw-2865	714	8	and	and	CCONJ
taxlaw-2865	714	9	workforce	workforce	NOUN
taxlaw-2865	714	10	constraints	constraint	NOUN
taxlaw-2865	714	11	,	,	PUNCT
taxlaw-2865	714	12	addressing	address	VERB
taxlaw-2865	714	13	the	the	DET
taxlaw-2865	714	14	tax	tax	NOUN
taxlaw-2865	714	15	basis	basis	NOUN
taxlaw-2865	714	16	issue	issue	NOUN
taxlaw-2865	714	17	administratively	administratively	ADV
taxlaw-2865	714	18	by	by	ADP
taxlaw-2865	714	19	more	more	ADJ
taxlaw-2865	714	20	i.r.s	i.r.s	NOUN
taxlaw-2865	714	21	.	.	PUNCT
taxlaw-2865	715	1	tax	tax	NOUN
taxlaw-2865	715	2	audits	audits	NOUN
taxlaw-2865	715	3	is	be	AUX
taxlaw-2865	715	4	unrealistic	unrealistic	ADJ
taxlaw-2865	715	5	.	.	PUNCT
taxlaw-2865	716	1	the	the	DET
taxlaw-2865	716	2	only	only	ADJ
taxlaw-2865	716	3	meaningful	meaningful	ADJ
taxlaw-2865	716	4	solution	solution	NOUN
taxlaw-2865	716	5	lies	lie	VERB
taxlaw-2865	716	6	in	in	ADP
taxlaw-2865	716	7	the	the	DET
taxlaw-2865	716	8	legislative	legislative	ADJ
taxlaw-2865	716	9	branch	branch	NOUN
taxlaw-2865	716	10	of	of	ADP
taxlaw-2865	716	11	government	government	NOUN
taxlaw-2865	716	12	:	:	PUNCT
taxlaw-2865	716	13	congress	congress	PROPN
taxlaw-2865	716	14	must	must	AUX
taxlaw-2865	716	15	institute	institute	VERB
taxlaw-2865	716	16	reforms	reform	NOUN
taxlaw-2865	716	17	lest	lest	SCONJ
taxlaw-2865	716	18	the	the	DET
taxlaw-2865	716	19	nation	nation	NOUN
taxlaw-2865	716	20	’s	’s	PART
taxlaw-2865	716	21	tax	tax	NOUN
taxlaw-2865	716	22	base	base	NOUN
taxlaw-2865	716	23	be	be	AUX
taxlaw-2865	716	24	put	put	VERB
taxlaw-2865	716	25	in	in	ADP
taxlaw-2865	716	26	grave	grave	ADJ
taxlaw-2865	716	27	jeopardy	jeopardy	NOUN
taxlaw-2865	716	28	.	.	PUNCT
taxlaw-2865	717	1	possible	possible	ADJ
taxlaw-2865	717	2	reforms	reform	NOUN
taxlaw-2865	717	3	include	include	VERB
taxlaw-2865	717	4	reinvigorating	reinvigorate	VERB
taxlaw-2865	717	5	the	the	DET
taxlaw-2865	717	6	transfer	transfer	NOUN
taxlaw-2865	717	7	tax	tax	NOUN
taxlaw-2865	717	8	regime	regime	NOUN
taxlaw-2865	717	9	,	,	PUNCT
taxlaw-2865	717	10	eliminating	eliminate	VERB
taxlaw-2865	717	11	the	the	DET
taxlaw-2865	717	12	basis	basis	NOUN
taxlaw-2865	717	13	equal	equal	ADJ
taxlaw-2865	717	14	to	to	ADP
taxlaw-2865	717	15	fair	fair	ADJ
taxlaw-2865	717	16	market	market	NOUN
taxlaw-2865	717	17	value	value	NOUN
taxlaw-2865	717	18	rule	rule	NOUN
taxlaw-2865	717	19	,	,	PUNCT
taxlaw-2865	717	20	and/or	and/or	CCONJ
taxlaw-2865	717	21	instituting	institute	VERB
taxlaw-2865	717	22	a	a	DET
taxlaw-2865	717	23	stiffer	stiff	ADJ
taxlaw-2865	717	24	penalty	penalty	NOUN
taxlaw-2865	717	25	regime	regime	NOUN
taxlaw-2865	717	26	related	relate	VERB
taxlaw-2865	717	27	to	to	ADP
taxlaw-2865	717	28	taxpayers	taxpayer	NOUN
taxlaw-2865	717	29	artificially	artificially	ADV
taxlaw-2865	717	30	inflating	inflate	VERB
taxlaw-2865	717	31	the	the	DET
taxlaw-2865	717	32	tax	tax	NOUN
taxlaw-2865	717	33	basis	basis	NOUN
taxlaw-2865	717	34	of	of	ADP
taxlaw-2865	717	35	their	their	PRON
taxlaw-2865	717	36	inherited	inherit	VERB
taxlaw-2865	717	37	assets	asset	NOUN
taxlaw-2865	717	38	.	.	PUNCT
taxlaw-2865	718	1	when	when	SCONJ
taxlaw-2865	718	2	it	it	PRON
taxlaw-2865	718	3	comes	come	VERB
taxlaw-2865	718	4	to	to	ADP
taxlaw-2865	718	5	tax	tax	NOUN
taxlaw-2865	718	6	basis	basis	NOUN
taxlaw-2865	718	7	reporting	reporting	NOUN
taxlaw-2865	718	8	,	,	PUNCT
taxlaw-2865	718	9	the	the	DET
taxlaw-2865	718	10	stakes	stake	NOUN
taxlaw-2865	718	11	are	be	AUX
taxlaw-2865	718	12	high	high	ADJ
taxlaw-2865	718	13	.	.	PUNCT
taxlaw-2865	719	1	tax	tax	NOUN
taxlaw-2865	719	2	basis	basis	NOUN
taxlaw-2865	719	3	determinations	determination	NOUN
taxlaw-2865	719	4	are	be	AUX
taxlaw-2865	719	5	pivotal	pivotal	ADJ
taxlaw-2865	719	6	in	in	ADP
taxlaw-2865	719	7	terms	term	NOUN
taxlaw-2865	719	8	of	of	ADP
taxlaw-2865	719	9	accurately	accurately	ADV
taxlaw-2865	719	10	determining	determine	VERB
taxlaw-2865	719	11	taxpayer	taxpayer	NOUN
taxlaw-2865	719	12	gains	gain	NOUN
taxlaw-2865	719	13	and	and	CCONJ
taxlaw-2865	719	14	losses	loss	NOUN
taxlaw-2865	719	15	.	.	PUNCT
taxlaw-2865	720	1	more	more	ADJ
taxlaw-2865	720	2	must	must	AUX
taxlaw-2865	720	3	therefore	therefore	ADV
taxlaw-2865	720	4	be	be	AUX
taxlaw-2865	720	5	done	do	VERB
taxlaw-2865	720	6	to	to	PART
taxlaw-2865	720	7	insure	insure	VERB
taxlaw-2865	720	8	that	that	SCONJ
taxlaw-2865	720	9	this	this	DET
taxlaw-2865	720	10	key	key	ADJ
taxlaw-2865	720	11	component	component	NOUN
taxlaw-2865	720	12	of	of	ADP
taxlaw-2865	720	13	the	the	DET
taxlaw-2865	720	14	nation	nation	NOUN
taxlaw-2865	720	15	’s	’s	PART
taxlaw-2865	720	16	income	income	NOUN
taxlaw-2865	720	17	tax	tax	NOUN
taxlaw-2865	720	18	system	system	NOUN
taxlaw-2865	720	19	be	be	AUX
taxlaw-2865	720	20	respected	respect	VERB
taxlaw-2865	720	21	.	.	PUNCT
taxlaw-2865	721	1	76	76	NUM
taxlaw-2865	722	1	[	[	X
taxlaw-2865	722	2	vol.10:1	vol.10:1	PROPN
taxlaw-2865	722	3	columbia	columbia	PROPN
taxlaw-2865	722	4	journal	journal	PROPN
taxlaw-2865	722	5	of	of	ADP
taxlaw-2865	722	6	tax	tax	NOUN
taxlaw-2865	722	7	law	law	NOUN
taxlaw-2865	722	8	[	[	X
taxlaw-2865	722	9	this	this	DET
taxlaw-2865	722	10	page	page	NOUN
taxlaw-2865	722	11	is	be	AUX
taxlaw-2865	722	12	intentionally	intentionally	ADV
taxlaw-2865	722	13	left	leave	VERB
taxlaw-2865	722	14	blank	blank	ADV
taxlaw-2865	722	15	]	]	PUNCT