id	sid	tid	token	lemma	pos
taxlaw-6682	1	1	microsoft	microsoft	PROPN
taxlaw-6682	1	2	word	word	NOUN
taxlaw-6682	1	3	the	the	DET
taxlaw-6682	1	4	case	case	NOUN
taxlaw-6682	1	5	for	for	ADP
taxlaw-6682	1	6	tax	tax	NOUN
taxlaw-6682	1	7	integration	integration	NOUN
taxlaw-6682	1	8	and	and	CCONJ
taxlaw-6682	1	9	current	current	ADJ
taxlaw-6682	1	10	-	-	PUNCT
taxlaw-6682	1	11	base	base	NOUN
taxlaw-6682	1	12	taxation_final.docx	taxation_final.docx	PUNCT
taxlaw-6682	1	13	the	the	DET
taxlaw-6682	1	14	case	case	NOUN
taxlaw-6682	1	15	for	for	ADP
taxlaw-6682	1	16	tax	tax	NOUN
taxlaw-6682	1	17	integration	integration	NOUN
taxlaw-6682	1	18	and	and	CCONJ
taxlaw-6682	1	19	current	current	ADJ
taxlaw-6682	1	20	-	-	PUNCT
taxlaw-6682	1	21	base	base	NOUN
taxlaw-6682	1	22	taxation	taxation	NOUN
taxlaw-6682	1	23	nir	nir	NOUN
taxlaw-6682	1	24	fishbien1	fishbien1	ADJ
taxlaw-6682	1	25	if	if	SCONJ
taxlaw-6682	1	26	you	you	PRON
taxlaw-6682	1	27	are	be	AUX
taxlaw-6682	1	28	truly	truly	ADV
taxlaw-6682	1	29	serious	serious	ADJ
taxlaw-6682	1	30	about	about	ADP
taxlaw-6682	1	31	preparing	prepare	VERB
taxlaw-6682	1	32	your	your	PRON
taxlaw-6682	1	33	children	child	NOUN
taxlaw-6682	1	34	for	for	ADP
taxlaw-6682	1	35	the	the	DET
taxlaw-6682	1	36	future	future	NOUN
taxlaw-6682	1	37	,	,	PUNCT
taxlaw-6682	1	38	do	do	AUX
taxlaw-6682	1	39	n’t	not	PART
taxlaw-6682	1	40	teach	teach	VERB
taxlaw-6682	1	41	them	they	PRON
taxlaw-6682	1	42	to	to	PART
taxlaw-6682	1	43	subtract	subtract	VERB
taxlaw-6682	1	44	–	–	PUNCT
taxlaw-6682	1	45	teach	teach	VERB
taxlaw-6682	1	46	them	they	PRON
taxlaw-6682	1	47	to	to	PART
taxlaw-6682	1	48	deduct	deduct	VERB
taxlaw-6682	1	49	–	–	PUNCT
taxlaw-6682	1	50	fran	fran	VERB
taxlaw-6682	1	51	lebowitz	lebowitz	PROPN
taxlaw-6682	1	52	abstract	abstract	NOUN
taxlaw-6682	1	53	the	the	DET
taxlaw-6682	1	54	u.s	u.s	PROPN
taxlaw-6682	1	55	.	.	PROPN
taxlaw-6682	1	56	tax	tax	NOUN
taxlaw-6682	1	57	system	system	NOUN
taxlaw-6682	1	58	has	have	VERB
taxlaw-6682	1	59	many	many	ADJ
taxlaw-6682	1	60	distortions	distortion	NOUN
taxlaw-6682	1	61	,	,	PUNCT
taxlaw-6682	1	62	but	but	CCONJ
taxlaw-6682	1	63	two	two	NUM
taxlaw-6682	1	64	triumph	triumph	NOUN
taxlaw-6682	1	65	them	they	PRON
taxlaw-6682	1	66	all	all	PRON
taxlaw-6682	1	67	.	.	PUNCT
taxlaw-6682	2	1	the	the	DET
taxlaw-6682	2	2	first	first	ADJ
taxlaw-6682	2	3	is	be	AUX
taxlaw-6682	2	4	debt	debt	NOUN
taxlaw-6682	2	5	-	-	PUNCT
taxlaw-6682	2	6	overequity	overequity	NOUN
taxlaw-6682	2	7	.	.	PUNCT
taxlaw-6682	3	1	under	under	ADP
taxlaw-6682	3	2	the	the	DET
taxlaw-6682	3	3	current	current	ADJ
taxlaw-6682	3	4	corporate	corporate	ADJ
taxlaw-6682	3	5	double	double	ADJ
taxlaw-6682	3	6	taxation	taxation	NOUN
taxlaw-6682	3	7	mechanism	mechanism	NOUN
taxlaw-6682	3	8	,	,	PUNCT
taxlaw-6682	3	9	c	c	PROPN
taxlaw-6682	3	10	corporations	corporation	NOUN
taxlaw-6682	3	11	are	be	AUX
taxlaw-6682	3	12	incentivized	incentivize	VERB
taxlaw-6682	3	13	to	to	PART
taxlaw-6682	3	14	borrow	borrow	VERB
taxlaw-6682	3	15	rather	rather	ADV
taxlaw-6682	3	16	than	than	ADP
taxlaw-6682	3	17	issue	issue	VERB
taxlaw-6682	3	18	equity	equity	NOUN
taxlaw-6682	3	19	,	,	PUNCT
taxlaw-6682	3	20	because	because	SCONJ
taxlaw-6682	3	21	interest	interest	NOUN
taxlaw-6682	3	22	is	be	AUX
taxlaw-6682	3	23	deductible	deductible	ADJ
taxlaw-6682	3	24	,	,	PUNCT
taxlaw-6682	3	25	and	and	CCONJ
taxlaw-6682	3	26	dividends	dividend	NOUN
taxlaw-6682	3	27	are	be	AUX
taxlaw-6682	3	28	not	not	PART
taxlaw-6682	3	29	.	.	PUNCT
taxlaw-6682	4	1	the	the	DET
taxlaw-6682	4	2	second	second	ADJ
taxlaw-6682	4	3	is	be	AUX
taxlaw-6682	4	4	foreign	foreign	ADJ
taxlaw-6682	4	5	-	-	PUNCT
taxlaw-6682	4	6	over	over	ADP
taxlaw-6682	4	7	-	-	PUNCT
taxlaw-6682	4	8	domestic	domestic	ADJ
taxlaw-6682	4	9	investment	investment	NOUN
taxlaw-6682	4	10	.	.	PUNCT
taxlaw-6682	5	1	under	under	ADP
taxlaw-6682	5	2	the	the	DET
taxlaw-6682	5	3	current	current	ADJ
taxlaw-6682	5	4	u.s	u.s	PROPN
taxlaw-6682	5	5	.	.	PROPN
taxlaw-6682	5	6	international	international	ADJ
taxlaw-6682	5	7	tax	tax	NOUN
taxlaw-6682	5	8	regime	regime	NOUN
taxlaw-6682	5	9	,	,	PUNCT
taxlaw-6682	5	10	u.s	u.s	PROPN
taxlaw-6682	5	11	.	.	PROPN
taxlaw-6682	5	12	multinationals	multinational	NOUN
taxlaw-6682	5	13	are	be	AUX
taxlaw-6682	5	14	subject	subject	ADJ
taxlaw-6682	5	15	to	to	ADP
taxlaw-6682	5	16	a	a	DET
taxlaw-6682	5	17	reduced	reduce	VERB
taxlaw-6682	5	18	tax	tax	NOUN
taxlaw-6682	5	19	rate	rate	NOUN
taxlaw-6682	5	20	,	,	PUNCT
taxlaw-6682	5	21	and	and	CCONJ
taxlaw-6682	5	22	in	in	ADP
taxlaw-6682	5	23	certain	certain	ADJ
taxlaw-6682	5	24	occasions	occasion	NOUN
taxlaw-6682	5	25	are	be	AUX
taxlaw-6682	5	26	also	also	ADV
taxlaw-6682	5	27	exempt	exempt	ADJ
taxlaw-6682	5	28	from	from	ADP
taxlaw-6682	5	29	u.s	u.s	PROPN
taxlaw-6682	5	30	.	.	PROPN
taxlaw-6682	5	31	tax	tax	NOUN
taxlaw-6682	5	32	on	on	ADP
taxlaw-6682	5	33	their	their	PRON
taxlaw-6682	5	34	foreign	foreign	ADJ
taxlaw-6682	5	35	earnings	earning	NOUN
taxlaw-6682	5	36	,	,	PUNCT
taxlaw-6682	5	37	while	while	SCONJ
taxlaw-6682	5	38	their	their	PRON
taxlaw-6682	5	39	domestic	domestic	ADJ
taxlaw-6682	5	40	earnings	earning	NOUN
taxlaw-6682	5	41	are	be	AUX
taxlaw-6682	5	42	subject	subject	ADJ
taxlaw-6682	5	43	to	to	ADP
taxlaw-6682	5	44	full	full	ADJ
taxlaw-6682	5	45	corporate	corporate	ADJ
taxlaw-6682	5	46	tax	tax	NOUN
taxlaw-6682	5	47	rate	rate	NOUN
taxlaw-6682	5	48	.	.	PUNCT
taxlaw-6682	6	1	in	in	ADP
taxlaw-6682	6	2	this	this	DET
taxlaw-6682	6	3	article	article	NOUN
taxlaw-6682	6	4	,	,	PUNCT
taxlaw-6682	6	5	i	i	PRON
taxlaw-6682	6	6	call	call	VERB
taxlaw-6682	6	7	for	for	ADP
taxlaw-6682	6	8	the	the	DET
taxlaw-6682	6	9	adoption	adoption	NOUN
taxlaw-6682	6	10	of	of	ADP
taxlaw-6682	6	11	a	a	DET
taxlaw-6682	6	12	dividends	dividend	NOUN
taxlaw-6682	6	13	-	-	PUNCT
taxlaw-6682	6	14	paid	pay	VERB
taxlaw-6682	6	15	deduction	deduction	NOUN
taxlaw-6682	6	16	form	form	NOUN
taxlaw-6682	6	17	of	of	ADP
taxlaw-6682	6	18	tax	tax	NOUN
taxlaw-6682	6	19	integration	integration	NOUN
taxlaw-6682	6	20	and	and	CCONJ
taxlaw-6682	6	21	for	for	ADP
taxlaw-6682	6	22	current	current	ADJ
taxlaw-6682	6	23	-	-	PUNCT
taxlaw-6682	6	24	base	base	NOUN
taxlaw-6682	6	25	taxation	taxation	NOUN
taxlaw-6682	6	26	of	of	ADP
taxlaw-6682	6	27	foreign	foreign	ADJ
taxlaw-6682	6	28	earnings	earning	NOUN
taxlaw-6682	6	29	.	.	PUNCT
taxlaw-6682	7	1	the	the	DET
taxlaw-6682	7	2	already	already	ADV
taxlaw-6682	7	3	reduced	reduce	VERB
taxlaw-6682	7	4	corporate	corporate	ADJ
taxlaw-6682	7	5	tax	tax	NOUN
taxlaw-6682	7	6	rate	rate	NOUN
taxlaw-6682	7	7	(	(	PUNCT
taxlaw-6682	7	8	21	21	NUM
taxlaw-6682	7	9	%	%	NOUN
taxlaw-6682	7	10	)	)	PUNCT
taxlaw-6682	7	11	,	,	PUNCT
taxlaw-6682	7	12	combined	combine	VERB
taxlaw-6682	7	13	with	with	ADP
taxlaw-6682	7	14	tax	tax	NOUN
taxlaw-6682	7	15	integration	integration	NOUN
taxlaw-6682	7	16	,	,	PUNCT
taxlaw-6682	7	17	will	will	AUX
taxlaw-6682	7	18	provide	provide	VERB
taxlaw-6682	7	19	a	a	DET
taxlaw-6682	7	20	significant	significant	ADJ
taxlaw-6682	7	21	relief	relief	NOUN
taxlaw-6682	7	22	from	from	ADP
taxlaw-6682	7	23	the	the	DET
taxlaw-6682	7	24	relatively	relatively	ADV
taxlaw-6682	7	25	high	high	ADJ
taxlaw-6682	7	26	burden	burden	NOUN
taxlaw-6682	7	27	of	of	ADP
taxlaw-6682	7	28	corporate	corporate	ADJ
taxlaw-6682	7	29	double	double	ADJ
taxlaw-6682	7	30	taxation	taxation	NOUN
taxlaw-6682	7	31	,	,	PUNCT
taxlaw-6682	7	32	allowing	allow	VERB
taxlaw-6682	7	33	u.s	u.s	PROPN
taxlaw-6682	7	34	.	.	PROPN
taxlaw-6682	7	35	multinationals	multinational	NOUN
taxlaw-6682	7	36	to	to	PART
taxlaw-6682	7	37	better	well	ADV
taxlaw-6682	7	38	compete	compete	VERB
taxlaw-6682	7	39	in	in	ADP
taxlaw-6682	7	40	the	the	DET
taxlaw-6682	7	41	global	global	ADJ
taxlaw-6682	7	42	economy	economy	NOUN
taxlaw-6682	7	43	.	.	PUNCT
taxlaw-6682	8	1	it	it	PRON
taxlaw-6682	8	2	will	will	AUX
taxlaw-6682	8	3	eliminate	eliminate	VERB
taxlaw-6682	8	4	(	(	PUNCT
taxlaw-6682	8	5	or	or	CCONJ
taxlaw-6682	8	6	substantially	substantially	ADV
taxlaw-6682	8	7	reduce	reduce	VERB
taxlaw-6682	8	8	)	)	PUNCT
taxlaw-6682	8	9	the	the	DET
taxlaw-6682	8	10	debt	debt	NOUN
taxlaw-6682	8	11	-	-	PUNCT
taxlaw-6682	8	12	over	over	ADP
taxlaw-6682	8	13	-	-	PUNCT
taxlaw-6682	8	14	equity	equity	NOUN
taxlaw-6682	8	15	bias	bias	NOUN
taxlaw-6682	8	16	and	and	CCONJ
taxlaw-6682	8	17	the	the	DET
taxlaw-6682	8	18	inefficient	inefficient	ADJ
taxlaw-6682	8	19	penalty	penalty	NOUN
taxlaw-6682	8	20	on	on	ADP
taxlaw-6682	8	21	business	business	NOUN
taxlaw-6682	8	22	activities	activity	NOUN
taxlaw-6682	8	23	carried	carry	VERB
taxlaw-6682	8	24	through	through	ADP
taxlaw-6682	8	25	c	c	PROPN
taxlaw-6682	8	26	corporations	corporation	NOUN
taxlaw-6682	8	27	.	.	PUNCT
taxlaw-6682	9	1	current	current	ADJ
taxlaw-6682	9	2	-	-	PUNCT
taxlaw-6682	9	3	base	base	NOUN
taxlaw-6682	9	4	taxation	taxation	NOUN
taxlaw-6682	9	5	will	will	AUX
taxlaw-6682	9	6	eliminate	eliminate	VERB
taxlaw-6682	9	7	the	the	DET
taxlaw-6682	9	8	current	current	ADJ
taxlaw-6682	9	9	incentive	incentive	NOUN
taxlaw-6682	9	10	to	to	PART
taxlaw-6682	9	11	invest	invest	VERB
taxlaw-6682	9	12	and	and	CCONJ
taxlaw-6682	9	13	shift	shift	VERB
taxlaw-6682	9	14	income	income	NOUN
taxlaw-6682	9	15	abroad	abroad	ADV
taxlaw-6682	9	16	,	,	PUNCT
taxlaw-6682	9	17	while	while	SCONJ
taxlaw-6682	9	18	providing	provide	VERB
taxlaw-6682	9	19	a	a	DET
taxlaw-6682	9	20	very	very	ADV
taxlaw-6682	9	21	important	important	ADJ
taxlaw-6682	9	22	source	source	NOUN
taxlaw-6682	9	23	of	of	ADP
taxlaw-6682	9	24	revenue	revenue	NOUN
taxlaw-6682	9	25	.	.	PUNCT
taxlaw-6682	10	1	it	it	PRON
taxlaw-6682	10	2	will	will	AUX
taxlaw-6682	10	3	also	also	ADV
taxlaw-6682	10	4	obliterate	obliterate	VERB
taxlaw-6682	10	5	the	the	DET
taxlaw-6682	10	6	need	need	NOUN
taxlaw-6682	10	7	to	to	PART
taxlaw-6682	10	8	distinguish	distinguish	VERB
taxlaw-6682	10	9	between	between	ADP
taxlaw-6682	10	10	domestic	domestic	ADJ
taxlaw-6682	10	11	and	and	CCONJ
taxlaw-6682	10	12	foreign	foreign	ADJ
taxlaw-6682	10	13	earnings	earning	NOUN
taxlaw-6682	10	14	and	and	CCONJ
taxlaw-6682	10	15	as	as	ADP
taxlaw-6682	10	16	such	such	ADJ
taxlaw-6682	10	17	will	will	AUX
taxlaw-6682	10	18	facilitate	facilitate	VERB
taxlaw-6682	10	19	the	the	DET
taxlaw-6682	10	20	adoption	adoption	NOUN
taxlaw-6682	10	21	of	of	ADP
taxlaw-6682	10	22	tax	tax	NOUN
taxlaw-6682	10	23	integration	integration	NOUN
taxlaw-6682	10	24	,	,	PUNCT
taxlaw-6682	10	25	because	because	SCONJ
taxlaw-6682	10	26	all	all	DET
taxlaw-6682	10	27	distributions	distribution	NOUN
taxlaw-6682	10	28	of	of	ADP
taxlaw-6682	10	29	earnings	earning	NOUN
taxlaw-6682	10	30	that	that	PRON
taxlaw-6682	10	31	were	be	AUX
taxlaw-6682	10	32	previously	previously	ADV
taxlaw-6682	10	33	taxed	tax	VERB
taxlaw-6682	10	34	will	will	AUX
taxlaw-6682	10	35	give	give	VERB
taxlaw-6682	10	36	rise	rise	NOUN
taxlaw-6682	10	37	to	to	ADP
taxlaw-6682	10	38	the	the	DET
taxlaw-6682	10	39	benefits	benefit	NOUN
taxlaw-6682	10	40	of	of	ADP
taxlaw-6682	10	41	tax	tax	NOUN
taxlaw-6682	10	42	integration	integration	NOUN
taxlaw-6682	10	43	.	.	PUNCT
taxlaw-6682	11	1	finally	finally	ADV
taxlaw-6682	11	2	,	,	PUNCT
taxlaw-6682	11	3	in	in	ADP
taxlaw-6682	11	4	order	order	NOUN
taxlaw-6682	11	5	to	to	PART
taxlaw-6682	11	6	avoid	avoid	VERB
taxlaw-6682	11	7	a	a	DET
taxlaw-6682	11	8	potential	potential	ADJ
taxlaw-6682	11	9	revenue	revenue	NOUN
taxlaw-6682	11	10	loss	loss	NOUN
taxlaw-6682	11	11	as	as	ADP
taxlaw-6682	11	12	a	a	DET
taxlaw-6682	11	13	result	result	NOUN
taxlaw-6682	11	14	of	of	ADP
taxlaw-6682	11	15	this	this	DET
taxlaw-6682	11	16	new	new	ADJ
taxlaw-6682	11	17	dividends	dividend	NOUN
taxlaw-6682	11	18	-	-	PUNCT
taxlaw-6682	11	19	paid	pay	VERB
taxlaw-6682	11	20	deduction	deduction	NOUN
taxlaw-6682	11	21	,	,	PUNCT
taxlaw-6682	11	22	a	a	DET
taxlaw-6682	11	23	non	non	ADJ
taxlaw-6682	11	24	-	-	ADJ
taxlaw-6682	11	25	refundable	refundable	ADJ
taxlaw-6682	11	26	full	full	ADJ
taxlaw-6682	11	27	-	-	PUNCT
taxlaw-6682	11	28	rate	rate	NOUN
taxlaw-6682	11	29	withholding	withholding	NOUN
taxlaw-6682	11	30	tax	tax	NOUN
taxlaw-6682	11	31	,	,	PUNCT
taxlaw-6682	11	32	or	or	CCONJ
taxlaw-6682	11	33	a	a	DET
taxlaw-6682	11	34	new	new	ADJ
taxlaw-6682	11	35	compensatory	compensatory	ADJ
taxlaw-6682	11	36	tax	tax	NOUN
taxlaw-6682	11	37	,	,	PUNCT
taxlaw-6682	11	38	equal	equal	ADJ
taxlaw-6682	11	39	to	to	ADP
taxlaw-6682	11	40	the	the	DET
taxlaw-6682	11	41	rate	rate	NOUN
taxlaw-6682	11	42	of	of	ADP
taxlaw-6682	11	43	the	the	DET
taxlaw-6682	11	44	corporate	corporate	ADJ
taxlaw-6682	11	45	tax	tax	NOUN
taxlaw-6682	11	46	,	,	PUNCT
taxlaw-6682	11	47	should	should	AUX
taxlaw-6682	11	48	be	be	AUX
taxlaw-6682	11	49	introduced	introduce	VERB
taxlaw-6682	11	50	and	and	CCONJ
taxlaw-6682	11	51	implemented	implement	VERB
taxlaw-6682	11	52	.	.	PUNCT
taxlaw-6682	12	1	1	1	NUM
taxlaw-6682	12	2	s.j.d	s.j.d	NOUN
taxlaw-6682	12	3	.	.	PUNCT
taxlaw-6682	13	1	graduate	graduate	NOUN
taxlaw-6682	13	2	at	at	ADP
taxlaw-6682	13	3	the	the	DET
taxlaw-6682	13	4	university	university	PROPN
taxlaw-6682	13	5	of	of	ADP
taxlaw-6682	13	6	michigan	michigan	PROPN
taxlaw-6682	13	7	law	law	PROPN
taxlaw-6682	13	8	school	school	NOUN
taxlaw-6682	13	9	.	.	PUNCT
taxlaw-6682	14	1	i	i	PRON
taxlaw-6682	14	2	am	be	AUX
taxlaw-6682	14	3	grateful	grateful	ADJ
taxlaw-6682	14	4	to	to	PART
taxlaw-6682	14	5	reuven	reuven	VERB
taxlaw-6682	14	6	avi	avi	PROPN
taxlaw-6682	14	7	-	-	PUNCT
taxlaw-6682	14	8	yonah	yonah	PROPN
taxlaw-6682	14	9	,	,	PUNCT
taxlaw-6682	14	10	jim	jim	PROPN
taxlaw-6682	14	11	hines	hines	PROPN
taxlaw-6682	14	12	and	and	CCONJ
taxlaw-6682	14	13	christopher	christopher	PROPN
taxlaw-6682	14	14	hanna	hanna	PROPN
taxlaw-6682	14	15	for	for	ADP
taxlaw-6682	14	16	their	their	PRON
taxlaw-6682	14	17	helpful	helpful	ADJ
taxlaw-6682	14	18	comments	comment	NOUN
taxlaw-6682	14	19	.	.	PUNCT
taxlaw-6682	15	1	any	any	DET
taxlaw-6682	15	2	errors	error	NOUN
taxlaw-6682	15	3	or	or	CCONJ
taxlaw-6682	15	4	omissions	omission	NOUN
taxlaw-6682	15	5	,	,	PUNCT
taxlaw-6682	15	6	and	and	CCONJ
taxlaw-6682	15	7	the	the	DET
taxlaw-6682	15	8	opinions	opinion	NOUN
taxlaw-6682	15	9	expressed	express	VERB
taxlaw-6682	15	10	in	in	ADP
taxlaw-6682	15	11	this	this	DET
taxlaw-6682	15	12	article	article	NOUN
taxlaw-6682	15	13	,	,	PUNCT
taxlaw-6682	15	14	are	be	AUX
taxlaw-6682	15	15	my	my	PRON
taxlaw-6682	15	16	own	own	ADJ
taxlaw-6682	15	17	.	.	PUNCT
taxlaw-6682	16	1	the	the	DET
taxlaw-6682	16	2	author	author	NOUN
taxlaw-6682	16	3	can	can	AUX
taxlaw-6682	16	4	be	be	AUX
taxlaw-6682	16	5	contacted	contact	VERB
taxlaw-6682	16	6	at	at	ADP
taxlaw-6682	16	7	nirf@umich.edu	nirf@umich.edu	PROPN
taxlaw-6682	16	8	.	.	PUNCT
taxlaw-6682	17	1	[	[	X
taxlaw-6682	17	2	vol	vol	NOUN
taxlaw-6682	17	3	.	.	PUNCT
taxlaw-6682	17	4	11:2	11:2	NUM
taxlaw-6682	17	5	columbia	columbia	PROPN
taxlaw-6682	17	6	journal	journal	PROPN
taxlaw-6682	17	7	of	of	ADP
taxlaw-6682	17	8	tax	tax	NOUN
taxlaw-6682	17	9	law	law	NOUN
taxlaw-6682	17	10	2	2	NUM
taxlaw-6682	17	11	table	table	NOUN
taxlaw-6682	17	12	of	of	ADP
taxlaw-6682	17	13	contents	content	NOUN
taxlaw-6682	17	14	i.	i.	NOUN
taxlaw-6682	17	15	introduction	introduction	NOUN
taxlaw-6682	17	16	.......................................................................................................	.......................................................................................................	PUNCT
taxlaw-6682	17	17	3	3	NUM
taxlaw-6682	17	18	ii	ii	NOUN
taxlaw-6682	17	19	.	.	PUNCT
taxlaw-6682	18	1	the	the	DET
taxlaw-6682	18	2	history	history	NOUN
taxlaw-6682	18	3	of	of	ADP
taxlaw-6682	18	4	tax	tax	NOUN
taxlaw-6682	18	5	integration	integration	NOUN
taxlaw-6682	18	6	in	in	ADP
taxlaw-6682	18	7	the	the	DET
taxlaw-6682	18	8	united	united	PROPN
taxlaw-6682	18	9	states	states	PROPN
taxlaw-6682	18	10	.....................	.....................	PUNCT
taxlaw-6682	19	1	5	5	NUM
taxlaw-6682	19	2	a.	a.	NOUN
taxlaw-6682	19	3	the	the	DET
taxlaw-6682	19	4	foundation	foundation	NOUN
taxlaw-6682	19	5	of	of	ADP
taxlaw-6682	19	6	corporate	corporate	ADJ
taxlaw-6682	19	7	taxation	taxation	NOUN
taxlaw-6682	19	8	........................................................................	........................................................................	PUNCT
taxlaw-6682	19	9	6	6	NUM
taxlaw-6682	19	10	b.	b.	NOUN
taxlaw-6682	19	11	the	the	DET
taxlaw-6682	19	12	50s	50	NOUN
taxlaw-6682	19	13	and	and	CCONJ
taxlaw-6682	19	14	60s	60	NOUN
taxlaw-6682	19	15	...........................................................................................................	...........................................................................................................	PUNCT
taxlaw-6682	19	16	7	7	NUM
taxlaw-6682	19	17	c.	c.	NOUN
taxlaw-6682	19	18	the	the	DET
taxlaw-6682	19	19	70s	70	NOUN
taxlaw-6682	19	20	........................................................................................................................	........................................................................................................................	PROPN
taxlaw-6682	19	21	9	9	NUM
taxlaw-6682	19	22	d.	d.	PROPN
taxlaw-6682	19	23	the	the	DET
taxlaw-6682	19	24	80s	80	NOUN
taxlaw-6682	19	25	and	and	CCONJ
taxlaw-6682	19	26	90s	90	NOUN
taxlaw-6682	19	27	.........................................................................................................	.........................................................................................................	PUNCT
taxlaw-6682	20	1	10	10	NUM
taxlaw-6682	20	2	1	1	NUM
taxlaw-6682	20	3	.	.	PUNCT
taxlaw-6682	21	1	the	the	DET
taxlaw-6682	21	2	1992	1992	NUM
taxlaw-6682	21	3	treasury	treasury	PROPN
taxlaw-6682	21	4	report	report	NOUN
taxlaw-6682	21	5	.....................................................................................	.....................................................................................	PUNCT
taxlaw-6682	22	1	10	10	NUM
taxlaw-6682	22	2	2	2	NUM
taxlaw-6682	22	3	.	.	PUNCT
taxlaw-6682	23	1	the	the	DET
taxlaw-6682	23	2	1993	1993	NUM
taxlaw-6682	23	3	ali	ali	PROPN
taxlaw-6682	23	4	report	report	PROPN
taxlaw-6682	23	5	.............................................................................................	.............................................................................................	PUNCT
taxlaw-6682	24	1	11	11	NUM
taxlaw-6682	24	2	e.	e.	PROPN
taxlaw-6682	24	3	the	the	DET
taxlaw-6682	24	4	new	new	ADJ
taxlaw-6682	24	5	millennium	millennium	NOUN
taxlaw-6682	24	6	.................................................................................................	.................................................................................................	PUNCT
taxlaw-6682	24	7	12	12	NUM
taxlaw-6682	24	8	1	1	NUM
taxlaw-6682	24	9	.	.	PUNCT
taxlaw-6682	24	10	hatch	hatch	PROPN
taxlaw-6682	24	11	’s	’s	PART
taxlaw-6682	24	12	tax	tax	NOUN
taxlaw-6682	24	13	proposal	proposal	NOUN
taxlaw-6682	24	14	and	and	CCONJ
taxlaw-6682	24	15	the	the	DET
taxlaw-6682	24	16	2017	2017	NUM
taxlaw-6682	24	17	tax	tax	NOUN
taxlaw-6682	24	18	reform	reform	NOUN
taxlaw-6682	24	19	....................................................	....................................................	PUNCT
taxlaw-6682	24	20	13	13	NUM
taxlaw-6682	24	21	iii	iii	NOUN
taxlaw-6682	24	22	.	.	PUNCT
taxlaw-6682	25	1	the	the	DET
taxlaw-6682	25	2	benefits	benefit	NOUN
taxlaw-6682	25	3	of	of	ADP
taxlaw-6682	25	4	tax	tax	NOUN
taxlaw-6682	25	5	integration	integration	NOUN
taxlaw-6682	25	6	and	and	CCONJ
taxlaw-6682	25	7	its	its	PRON
taxlaw-6682	25	8	main	main	ADJ
taxlaw-6682	25	9	problems	problem	NOUN
taxlaw-6682	25	10	.............	.............	PUNCT
taxlaw-6682	25	11	15	15	NUM
taxlaw-6682	25	12	a.	a.	NOUN
taxlaw-6682	25	13	the	the	DET
taxlaw-6682	25	14	main	main	ADJ
taxlaw-6682	25	15	problems	problem	NOUN
taxlaw-6682	25	16	of	of	ADP
taxlaw-6682	25	17	tax	tax	NOUN
taxlaw-6682	25	18	integration	integration	NOUN
taxlaw-6682	25	19	......................................................................	......................................................................	PUNCT
taxlaw-6682	25	20	17	17	NUM
taxlaw-6682	25	21	1	1	NUM
taxlaw-6682	25	22	.	.	PUNCT
taxlaw-6682	26	1	corporate	corporate	ADJ
taxlaw-6682	26	2	income	income	NOUN
taxlaw-6682	26	3	not	not	PART
taxlaw-6682	26	4	previously	previously	ADV
taxlaw-6682	26	5	taxed	tax	VERB
taxlaw-6682	26	6	by	by	ADP
taxlaw-6682	26	7	the	the	DET
taxlaw-6682	26	8	united	united	PROPN
taxlaw-6682	26	9	states	states	PROPN
taxlaw-6682	26	10	...............................	...............................	PUNCT
taxlaw-6682	27	1	17	17	NUM
taxlaw-6682	27	2	2	2	NUM
taxlaw-6682	27	3	.	.	NUM
taxlaw-6682	27	4	retained	retain	VERB
taxlaw-6682	27	5	earnings	earning	NOUN
taxlaw-6682	27	6	..................................................................................................	..................................................................................................	PUNCT
taxlaw-6682	27	7	18	18	NUM
taxlaw-6682	27	8	3	3	NUM
taxlaw-6682	27	9	.	.	PUNCT
taxlaw-6682	27	10	tax	tax	NOUN
taxlaw-6682	27	11	-	-	PUNCT
taxlaw-6682	27	12	exempt	exempt	ADJ
taxlaw-6682	27	13	shareholders	shareholder	NOUN
taxlaw-6682	27	14	......................................................................................	......................................................................................	PUNCT
taxlaw-6682	27	15	18	18	NUM
taxlaw-6682	27	16	4	4	NUM
taxlaw-6682	27	17	.	.	PUNCT
taxlaw-6682	27	18	regulating	regulate	VERB
taxlaw-6682	27	19	corporate	corporate	ADJ
taxlaw-6682	27	20	behavior	behavior	NOUN
taxlaw-6682	27	21	..............................................................................	..............................................................................	PUNCT
taxlaw-6682	27	22	19	19	NUM
taxlaw-6682	27	23	b.	b.	NOUN
taxlaw-6682	27	24	the	the	DET
taxlaw-6682	27	25	problems	problem	NOUN
taxlaw-6682	27	26	of	of	ADP
taxlaw-6682	27	27	dpd	dpd	PROPN
taxlaw-6682	27	28	with	with	ADP
taxlaw-6682	27	29	wht	wht	NOUN
taxlaw-6682	27	30	and	and	CCONJ
taxlaw-6682	27	31	territoriality	territoriality	NOUN
taxlaw-6682	27	32	...................................................	...................................................	PUNCT
taxlaw-6682	27	33	20	20	NUM
taxlaw-6682	27	34	1	1	NUM
taxlaw-6682	27	35	.	.	PUNCT
taxlaw-6682	28	1	the	the	DET
taxlaw-6682	28	2	“	"	PUNCT
taxlaw-6682	28	3	trojan	trojan	NOUN
taxlaw-6682	28	4	horse	horse	NOUN
taxlaw-6682	28	5	”	"	PUNCT
taxlaw-6682	28	6	problem	problem	NOUN
taxlaw-6682	28	7	of	of	ADP
taxlaw-6682	28	8	dpd	dpd	PROPN
taxlaw-6682	28	9	and	and	CCONJ
taxlaw-6682	28	10	wht	wht	VERB
taxlaw-6682	28	11	....................................................	....................................................	PUNCT
taxlaw-6682	28	12	20	20	NUM
taxlaw-6682	28	13	2	2	NUM
taxlaw-6682	28	14	.	.	PUNCT
taxlaw-6682	28	15	integration	integration	NOUN
taxlaw-6682	28	16	and	and	CCONJ
taxlaw-6682	28	17	territoriality	territoriality	NOUN
taxlaw-6682	28	18	..................................................................................	..................................................................................	PUNCT
taxlaw-6682	28	19	21	21	NUM
taxlaw-6682	28	20	c.	c.	NOUN
taxlaw-6682	28	21	imputation	imputation	NOUN
taxlaw-6682	28	22	vs.	vs.	ADP
taxlaw-6682	28	23	dpd	dpd	PROPN
taxlaw-6682	28	24	with	with	ADP
taxlaw-6682	28	25	wht	wht	PROPN
taxlaw-6682	28	26	.................................................................................	.................................................................................	PUNCT
taxlaw-6682	28	27	22	22	NUM
taxlaw-6682	28	28	iv	iv	NUM
taxlaw-6682	28	29	.	.	PUNCT
taxlaw-6682	28	30	tax	tax	NOUN
taxlaw-6682	28	31	integration	integration	NOUN
taxlaw-6682	28	32	and	and	CCONJ
taxlaw-6682	28	33	the	the	DET
taxlaw-6682	28	34	international	international	ADJ
taxlaw-6682	28	35	tax	tax	NOUN
taxlaw-6682	28	36	regime	regime	NOUN
taxlaw-6682	28	37	....................	....................	PUNCT
taxlaw-6682	29	1	22	22	NUM
taxlaw-6682	29	2	a.	a.	NOUN
taxlaw-6682	29	3	the	the	DET
taxlaw-6682	29	4	international	international	ADJ
taxlaw-6682	29	5	problem	problem	NOUN
taxlaw-6682	29	6	of	of	ADP
taxlaw-6682	29	7	tax	tax	NOUN
taxlaw-6682	29	8	integration	integration	NOUN
taxlaw-6682	29	9	............................................................	............................................................	PUNCT
taxlaw-6682	30	1	23	23	NUM
taxlaw-6682	30	2	1	1	NUM
taxlaw-6682	30	3	.	.	PUNCT
taxlaw-6682	30	4	active	active	ADJ
taxlaw-6682	30	5	income	income	NOUN
taxlaw-6682	30	6	.......................................................................................................	.......................................................................................................	PUNCT
taxlaw-6682	31	1	23	23	NUM
taxlaw-6682	31	2	2	2	NUM
taxlaw-6682	31	3	.	.	PUNCT
taxlaw-6682	31	4	passive	passive	ADJ
taxlaw-6682	31	5	income	income	NOUN
taxlaw-6682	31	6	......................................................................................................	......................................................................................................	PUNCT
taxlaw-6682	32	1	24	24	NUM
taxlaw-6682	32	2	b.	b.	PROPN
taxlaw-6682	32	3	the	the	DET
taxlaw-6682	32	4	current	current	ADJ
taxlaw-6682	32	5	problems	problem	NOUN
taxlaw-6682	32	6	with	with	ADP
taxlaw-6682	32	7	the	the	DET
taxlaw-6682	32	8	u.s	u.s	PROPN
taxlaw-6682	32	9	.	.	PROPN
taxlaw-6682	32	10	international	international	ADJ
taxlaw-6682	32	11	tax	tax	NOUN
taxlaw-6682	32	12	regime	regime	NOUN
taxlaw-6682	32	13	..................................	..................................	PUNCT
taxlaw-6682	32	14	26	26	NUM
taxlaw-6682	32	15	c.	c.	NOUN
taxlaw-6682	32	16	a	a	DET
taxlaw-6682	32	17	proposal	proposal	NOUN
taxlaw-6682	32	18	for	for	ADP
taxlaw-6682	32	19	a	a	DET
taxlaw-6682	32	20	comprehensive	comprehensive	ADJ
taxlaw-6682	32	21	tax	tax	NOUN
taxlaw-6682	32	22	reform	reform	NOUN
taxlaw-6682	32	23	............................................................	............................................................	PUNCT
taxlaw-6682	33	1	28	28	NUM
taxlaw-6682	33	2	1	1	NUM
taxlaw-6682	33	3	.	.	PUNCT
taxlaw-6682	33	4	dpd	dpd	PROPN
taxlaw-6682	33	5	and	and	CCONJ
taxlaw-6682	33	6	current	current	ADJ
taxlaw-6682	33	7	-	-	PUNCT
taxlaw-6682	33	8	base	base	NOUN
taxlaw-6682	33	9	taxation	taxation	NOUN
taxlaw-6682	33	10	............................................................................	............................................................................	PUNCT
taxlaw-6682	34	1	28	28	NUM
taxlaw-6682	34	2	d.	d.	PROPN
taxlaw-6682	34	3	the	the	DET
taxlaw-6682	34	4	problem	problem	NOUN
taxlaw-6682	34	5	of	of	ADP
taxlaw-6682	34	6	potential	potential	ADJ
taxlaw-6682	34	7	tax	tax	NOUN
taxlaw-6682	34	8	treaty	treaty	NOUN
taxlaw-6682	34	9	violation	violation	NOUN
taxlaw-6682	34	10	..........................................................	..........................................................	PUNCT
taxlaw-6682	34	11	29	29	NUM
taxlaw-6682	34	12	v.	v.	ADP
taxlaw-6682	34	13	conclusions	conclusion	NOUN
taxlaw-6682	34	14	.......................................................................................................	.......................................................................................................	PUNCT
taxlaw-6682	34	15	29	29	NUM
taxlaw-6682	34	16	2020	2020	NUM
taxlaw-6682	34	17	]	]	PUNCT
taxlaw-6682	34	18	the	the	DET
taxlaw-6682	34	19	case	case	NOUN
taxlaw-6682	34	20	for	for	ADP
taxlaw-6682	34	21	tax	tax	NOUN
taxlaw-6682	34	22	integration	integration	NOUN
taxlaw-6682	34	23	and	and	CCONJ
taxlaw-6682	34	24	current	current	ADJ
taxlaw-6682	34	25	-	-	PUNCT
taxlaw-6682	34	26	base	base	NOUN
taxlaw-6682	34	27	taxation	taxation	NOUN
taxlaw-6682	34	28	3	3	NUM
taxlaw-6682	34	29	i.introduction	i.introduction	NOUN
taxlaw-6682	34	30	the	the	DET
taxlaw-6682	34	31	tax	tax	NOUN
taxlaw-6682	34	32	cuts	cut	NOUN
taxlaw-6682	34	33	and	and	CCONJ
taxlaw-6682	34	34	jobs	job	NOUN
taxlaw-6682	34	35	act	act	NOUN
taxlaw-6682	34	36	of	of	ADP
taxlaw-6682	34	37	2017	2017	NUM
taxlaw-6682	34	38	(	(	PUNCT
taxlaw-6682	34	39	2017	2017	NUM
taxlaw-6682	34	40	tax	tax	NOUN
taxlaw-6682	34	41	reform	reform	NOUN
taxlaw-6682	34	42	)	)	PUNCT
taxlaw-6682	34	43	represents	represent	VERB
taxlaw-6682	34	44	the	the	DET
taxlaw-6682	34	45	most	most	ADV
taxlaw-6682	34	46	far	far	ADV
taxlaw-6682	34	47	reaching	reach	VERB
taxlaw-6682	34	48	reform	reform	NOUN
taxlaw-6682	34	49	of	of	ADP
taxlaw-6682	34	50	the	the	DET
taxlaw-6682	34	51	u.s	u.s	PROPN
taxlaw-6682	34	52	.	.	PROPN
taxlaw-6682	34	53	tax	tax	PROPN
taxlaw-6682	34	54	code	code	NOUN
taxlaw-6682	34	55	since	since	SCONJ
taxlaw-6682	34	56	president	president	PROPN
taxlaw-6682	34	57	reagan	reagan	PROPN
taxlaw-6682	34	58	’s	’s	PART
taxlaw-6682	34	59	1986	1986	NUM
taxlaw-6682	34	60	tax	tax	NOUN
taxlaw-6682	34	61	reform	reform	NOUN
taxlaw-6682	34	62	.	.	PUNCT
taxlaw-6682	35	1	the	the	DET
taxlaw-6682	35	2	international	international	ADJ
taxlaw-6682	35	3	provisions	provision	NOUN
taxlaw-6682	35	4	of	of	ADP
taxlaw-6682	35	5	the	the	DET
taxlaw-6682	35	6	2017	2017	NUM
taxlaw-6682	35	7	tax	tax	NOUN
taxlaw-6682	35	8	reform	reform	NOUN
taxlaw-6682	35	9	introduced	introduce	VERB
taxlaw-6682	35	10	a	a	DET
taxlaw-6682	35	11	significantly	significantly	ADV
taxlaw-6682	35	12	new	new	ADJ
taxlaw-6682	35	13	international	international	ADJ
taxlaw-6682	35	14	tax	tax	NOUN
taxlaw-6682	35	15	regime	regime	NOUN
taxlaw-6682	35	16	based	base	VERB
taxlaw-6682	35	17	on	on	ADP
taxlaw-6682	35	18	the	the	DET
taxlaw-6682	35	19	premises	premise	NOUN
taxlaw-6682	35	20	of	of	ADP
taxlaw-6682	35	21	participation	participation	NOUN
taxlaw-6682	35	22	exemption	exemption	NOUN
taxlaw-6682	35	23	and	and	CCONJ
taxlaw-6682	35	24	minimum	minimum	NOUN
taxlaw-6682	35	25	tax	tax	NOUN
taxlaw-6682	35	26	.	.	PUNCT
taxlaw-6682	36	1	the	the	DET
taxlaw-6682	36	2	general	general	ADJ
taxlaw-6682	36	3	approach	approach	NOUN
taxlaw-6682	36	4	is	be	AUX
taxlaw-6682	36	5	that	that	SCONJ
taxlaw-6682	36	6	foreign	foreign	ADJ
taxlaw-6682	36	7	income	income	NOUN
taxlaw-6682	36	8	earned	earn	VERB
taxlaw-6682	36	9	by	by	ADP
taxlaw-6682	36	10	u.s	u.s	PROPN
taxlaw-6682	36	11	.	.	PROPN
taxlaw-6682	36	12	corporations	corporation	NOUN
taxlaw-6682	36	13	will	will	AUX
taxlaw-6682	36	14	be	be	AUX
taxlaw-6682	36	15	exempt	exempt	ADJ
taxlaw-6682	36	16	from	from	ADP
taxlaw-6682	36	17	further	further	ADJ
taxlaw-6682	36	18	u.s	u.s	PROPN
taxlaw-6682	36	19	.	.	PROPN
taxlaw-6682	36	20	taxation	taxation	NOUN
taxlaw-6682	36	21	up	up	ADP
taxlaw-6682	36	22	to	to	ADP
taxlaw-6682	36	23	a	a	DET
taxlaw-6682	36	24	certain	certain	ADJ
taxlaw-6682	36	25	amount	amount	NOUN
taxlaw-6682	36	26	.	.	PUNCT
taxlaw-6682	37	1	under	under	ADP
taxlaw-6682	37	2	this	this	DET
taxlaw-6682	37	3	approach	approach	NOUN
taxlaw-6682	37	4	,	,	PUNCT
taxlaw-6682	37	5	a	a	DET
taxlaw-6682	37	6	u.s	u.s	PROPN
taxlaw-6682	37	7	.	.	PROPN
taxlaw-6682	37	8	corporation	corporation	NOUN
taxlaw-6682	37	9	that	that	PRON
taxlaw-6682	37	10	owns	own	VERB
taxlaw-6682	37	11	10	10	NUM
taxlaw-6682	37	12	%	%	NOUN
taxlaw-6682	37	13	or	or	CCONJ
taxlaw-6682	37	14	more	more	ADJ
taxlaw-6682	37	15	of	of	ADP
taxlaw-6682	37	16	a	a	DET
taxlaw-6682	37	17	foreign	foreign	ADJ
taxlaw-6682	37	18	corporation	corporation	NOUN
taxlaw-6682	37	19	will	will	AUX
taxlaw-6682	37	20	be	be	AUX
taxlaw-6682	37	21	entitled	entitle	VERB
taxlaw-6682	37	22	to	to	ADP
taxlaw-6682	37	23	a	a	DET
taxlaw-6682	37	24	100	100	NUM
taxlaw-6682	37	25	%	%	NOUN
taxlaw-6682	37	26	dividends	dividend	NOUN
taxlaw-6682	37	27	-	-	PUNCT
taxlaw-6682	37	28	received	receive	VERB
taxlaw-6682	37	29	deduction	deduction	NOUN
taxlaw-6682	37	30	for	for	ADP
taxlaw-6682	37	31	the	the	DET
taxlaw-6682	37	32	foreign	foreign	ADJ
taxlaw-6682	37	33	-	-	PUNCT
taxlaw-6682	37	34	source	source	NOUN
taxlaw-6682	37	35	portion	portion	NOUN
taxlaw-6682	37	36	of	of	ADP
taxlaw-6682	37	37	the	the	DET
taxlaw-6682	37	38	dividends	dividend	NOUN
taxlaw-6682	37	39	paid	pay	VERB
taxlaw-6682	37	40	by	by	ADP
taxlaw-6682	37	41	the	the	DET
taxlaw-6682	37	42	foreign	foreign	ADJ
taxlaw-6682	37	43	corporation	corporation	NOUN
taxlaw-6682	37	44	.	.	PUNCT
taxlaw-6682	38	1	additionally	additionally	ADV
taxlaw-6682	38	2	,	,	PUNCT
taxlaw-6682	38	3	a	a	DET
taxlaw-6682	38	4	new	new	ADJ
taxlaw-6682	38	5	10.5%1	10.5%1	NUM
taxlaw-6682	38	6	tax	tax	NOUN
taxlaw-6682	38	7	on	on	ADP
taxlaw-6682	38	8	global	global	ADJ
taxlaw-6682	38	9	intangible	intangible	ADJ
taxlaw-6682	38	10	low	low	ADJ
taxlaw-6682	38	11	taxed	tax	VERB
taxlaw-6682	38	12	income	income	NOUN
taxlaw-6682	38	13	(	(	PUNCT
taxlaw-6682	38	14	gilti	gilti	NOUN
taxlaw-6682	38	15	)	)	PUNCT
taxlaw-6682	38	16	was	be	AUX
taxlaw-6682	38	17	introduced	introduce	VERB
taxlaw-6682	38	18	and	and	CCONJ
taxlaw-6682	38	19	is	be	AUX
taxlaw-6682	38	20	aimed	aim	VERB
taxlaw-6682	38	21	to	to	PART
taxlaw-6682	38	22	limit	limit	VERB
taxlaw-6682	38	23	the	the	DET
taxlaw-6682	38	24	applicability	applicability	NOUN
taxlaw-6682	38	25	of	of	ADP
taxlaw-6682	38	26	the	the	DET
taxlaw-6682	38	27	tax	tax	NOUN
taxlaw-6682	38	28	benefits	benefit	NOUN
taxlaw-6682	38	29	provided	provide	VERB
taxlaw-6682	38	30	by	by	ADP
taxlaw-6682	38	31	the	the	DET
taxlaw-6682	38	32	participation	participation	NOUN
taxlaw-6682	38	33	exemption	exemption	NOUN
taxlaw-6682	38	34	mechanism	mechanism	NOUN
taxlaw-6682	38	35	.	.	PUNCT
taxlaw-6682	39	1	gilti	gilti	NOUN
taxlaw-6682	39	2	is	be	AUX
taxlaw-6682	39	3	intended	intend	VERB
taxlaw-6682	39	4	to	to	PART
taxlaw-6682	39	5	capture	capture	VERB
taxlaw-6682	39	6	the	the	DET
taxlaw-6682	39	7	excess	excess	ADJ
taxlaw-6682	39	8	return	return	NOUN
taxlaw-6682	39	9	—	—	PUNCT
taxlaw-6682	39	10	with	with	ADP
taxlaw-6682	39	11	the	the	DET
taxlaw-6682	39	12	main	main	ADJ
taxlaw-6682	39	13	purpose	purpose	NOUN
taxlaw-6682	39	14	of	of	ADP
taxlaw-6682	39	15	capturing	capture	VERB
taxlaw-6682	39	16	income	income	NOUN
taxlaw-6682	39	17	attributable	attributable	ADJ
taxlaw-6682	39	18	to	to	ADP
taxlaw-6682	39	19	intangibles	intangible	NOUN
taxlaw-6682	39	20	—	—	PUNCT
taxlaw-6682	39	21	above	above	ADP
taxlaw-6682	39	22	a	a	DET
taxlaw-6682	39	23	10	10	NUM
taxlaw-6682	39	24	%	%	NOUN
taxlaw-6682	39	25	return	return	NOUN
taxlaw-6682	39	26	on	on	ADP
taxlaw-6682	39	27	tangible	tangible	ADJ
taxlaw-6682	39	28	investments	investment	NOUN
taxlaw-6682	39	29	.	.	PUNCT
taxlaw-6682	40	1	nonetheless	nonetheless	ADV
taxlaw-6682	40	2	,	,	PUNCT
taxlaw-6682	40	3	because	because	SCONJ
taxlaw-6682	40	4	gilti	gilti	NOUN
taxlaw-6682	40	5	allows	allow	VERB
taxlaw-6682	40	6	a	a	DET
taxlaw-6682	40	7	foreign	foreign	ADJ
taxlaw-6682	40	8	tax	tax	NOUN
taxlaw-6682	40	9	credit	credit	NOUN
taxlaw-6682	40	10	(	(	PUNCT
taxlaw-6682	40	11	ftc	ftc	PROPN
taxlaw-6682	40	12	)	)	PUNCT
taxlaw-6682	40	13	for	for	ADP
taxlaw-6682	40	14	80	80	NUM
taxlaw-6682	40	15	%	%	NOUN
taxlaw-6682	40	16	of	of	ADP
taxlaw-6682	40	17	foreign	foreign	ADJ
taxlaw-6682	40	18	taxes	taxis	NOUN
taxlaw-6682	40	19	attributed	attribute	VERB
taxlaw-6682	40	20	to	to	ADP
taxlaw-6682	40	21	gilti	gilti	NOUN
taxlaw-6682	40	22	,	,	PUNCT
taxlaw-6682	40	23	foreign	foreign	ADJ
taxlaw-6682	40	24	income	income	NOUN
taxlaw-6682	40	25	that	that	PRON
taxlaw-6682	40	26	is	be	AUX
taxlaw-6682	40	27	subject	subject	ADJ
taxlaw-6682	40	28	to	to	ADP
taxlaw-6682	40	29	a	a	DET
taxlaw-6682	40	30	13.125	13.125	NUM
taxlaw-6682	40	31	%	%	NOUN
taxlaw-6682	40	32	(	(	PUNCT
taxlaw-6682	40	33	or	or	CCONJ
taxlaw-6682	40	34	higher	high	ADJ
taxlaw-6682	40	35	)	)	PUNCT
taxlaw-6682	40	36	foreign	foreign	ADJ
taxlaw-6682	40	37	tax	tax	NOUN
taxlaw-6682	40	38	rate	rate	NOUN
taxlaw-6682	40	39	should	should	AUX
taxlaw-6682	40	40	generally	generally	ADV
taxlaw-6682	40	41	be	be	AUX
taxlaw-6682	40	42	exempt	exempt	ADJ
taxlaw-6682	40	43	from	from	ADP
taxlaw-6682	40	44	any	any	DET
taxlaw-6682	40	45	additional	additional	ADJ
taxlaw-6682	40	46	u.s	u.s	PROPN
taxlaw-6682	40	47	.	.	PROPN
taxlaw-6682	40	48	tax	tax	NOUN
taxlaw-6682	40	49	.	.	PUNCT
taxlaw-6682	41	1	the	the	DET
taxlaw-6682	41	2	2017	2017	NUM
taxlaw-6682	41	3	tax	tax	NOUN
taxlaw-6682	41	4	reform	reform	NOUN
taxlaw-6682	41	5	also	also	ADV
taxlaw-6682	41	6	introduced	introduce	VERB
taxlaw-6682	41	7	an	an	DET
taxlaw-6682	41	8	anti	anti	ADJ
taxlaw-6682	41	9	-	-	ADJ
taxlaw-6682	41	10	base	base	ADJ
taxlaw-6682	41	11	erosion	erosion	NOUN
taxlaw-6682	41	12	and	and	CCONJ
taxlaw-6682	41	13	income	income	NOUN
taxlaw-6682	41	14	shifting	shifting	NOUN
taxlaw-6682	41	15	mechanism	mechanism	NOUN
taxlaw-6682	41	16	,	,	PUNCT
taxlaw-6682	41	17	the	the	DET
taxlaw-6682	41	18	base	base	NOUN
taxlaw-6682	41	19	erosion	erosion	NOUN
taxlaw-6682	41	20	and	and	CCONJ
taxlaw-6682	41	21	anti	anti	ADJ
taxlaw-6682	41	22	-	-	ADJ
taxlaw-6682	41	23	abuse	abuse	ADJ
taxlaw-6682	41	24	tax	tax	NOUN
taxlaw-6682	41	25	(	(	PUNCT
taxlaw-6682	41	26	beat	beat	NOUN
taxlaw-6682	41	27	)	)	PUNCT
taxlaw-6682	41	28	.	.	PUNCT
taxlaw-6682	42	1	beat	beat	NOUN
taxlaw-6682	42	2	imposes	impose	VERB
taxlaw-6682	42	3	a	a	DET
taxlaw-6682	42	4	minimum	minimum	NOUN
taxlaw-6682	42	5	of	of	ADP
taxlaw-6682	42	6	10	10	NUM
taxlaw-6682	42	7	%	%	NOUN
taxlaw-6682	42	8	corporate	corporate	ADJ
taxlaw-6682	42	9	tax	tax	NOUN
taxlaw-6682	42	10	,	,	PUNCT
taxlaw-6682	42	11	based	base	VERB
taxlaw-6682	42	12	on	on	ADP
taxlaw-6682	42	13	the	the	DET
taxlaw-6682	42	14	taxpayer	taxpayer	NOUN
taxlaw-6682	42	15	’s	’s	PART
taxlaw-6682	42	16	income	income	NOUN
taxlaw-6682	42	17	before	before	ADP
taxlaw-6682	42	18	certain	certain	ADJ
taxlaw-6682	42	19	tax	tax	NOUN
taxlaw-6682	42	20	deductions	deduction	NOUN
taxlaw-6682	42	21	and	and	CCONJ
taxlaw-6682	42	22	other	other	ADJ
taxlaw-6682	42	23	tax	tax	NOUN
taxlaw-6682	42	24	benefits	benefit	NOUN
taxlaw-6682	42	25	arising	arise	VERB
taxlaw-6682	42	26	from	from	ADP
taxlaw-6682	42	27	base	base	NOUN
taxlaw-6682	42	28	erosion	erosion	NOUN
taxlaw-6682	42	29	payments	payment	NOUN
taxlaw-6682	42	30	.	.	PUNCT
taxlaw-6682	43	1	finally	finally	ADV
taxlaw-6682	43	2	,	,	PUNCT
taxlaw-6682	43	3	the	the	DET
taxlaw-6682	43	4	act	act	NOUN
taxlaw-6682	43	5	also	also	ADV
taxlaw-6682	43	6	introduced	introduce	VERB
taxlaw-6682	43	7	a	a	DET
taxlaw-6682	43	8	special	special	ADJ
taxlaw-6682	43	9	regime	regime	NOUN
taxlaw-6682	43	10	under	under	ADP
taxlaw-6682	43	11	which	which	PRON
taxlaw-6682	43	12	foreign	foreign	ADJ
taxlaw-6682	43	13	-	-	PUNCT
taxlaw-6682	43	14	derived	derive	VERB
taxlaw-6682	43	15	intangible	intangible	ADJ
taxlaw-6682	43	16	income	income	NOUN
taxlaw-6682	43	17	of	of	ADP
taxlaw-6682	43	18	u.s	u.s	PROPN
taxlaw-6682	43	19	.	.	PROPN
taxlaw-6682	43	20	corporations	corporation	NOUN
taxlaw-6682	43	21	is	be	AUX
taxlaw-6682	43	22	subject	subject	ADJ
taxlaw-6682	43	23	to	to	ADP
taxlaw-6682	43	24	an	an	DET
taxlaw-6682	43	25	effective	effective	ADJ
taxlaw-6682	43	26	tax	tax	NOUN
taxlaw-6682	43	27	rate	rate	NOUN
taxlaw-6682	43	28	of	of	ADP
taxlaw-6682	43	29	13.125	13.125	NUM
taxlaw-6682	43	30	%	%	NOUN
taxlaw-6682	43	31	as	as	ADV
taxlaw-6682	43	32	well	well	ADV
taxlaw-6682	43	33	,	,	PUNCT
taxlaw-6682	43	34	which	which	PRON
taxlaw-6682	43	35	resembles	resemble	VERB
taxlaw-6682	43	36	a	a	DET
taxlaw-6682	43	37	patent	patent	NOUN
taxlaw-6682	43	38	boxlike	boxlike	NOUN
taxlaw-6682	43	39	regime.2	regime.2	PROPN
taxlaw-6682	43	40	the	the	DET
taxlaw-6682	43	41	legislative	legislative	ADJ
taxlaw-6682	43	42	process	process	NOUN
taxlaw-6682	43	43	of	of	ADP
taxlaw-6682	43	44	the	the	DET
taxlaw-6682	43	45	2017	2017	NUM
taxlaw-6682	43	46	tax	tax	NOUN
taxlaw-6682	43	47	reform	reform	NOUN
taxlaw-6682	43	48	was	be	AUX
taxlaw-6682	43	49	widely	widely	ADV
taxlaw-6682	43	50	covered	cover	VERB
taxlaw-6682	43	51	by	by	ADP
taxlaw-6682	43	52	the	the	DET
taxlaw-6682	43	53	media	medium	NOUN
taxlaw-6682	43	54	.	.	PUNCT
taxlaw-6682	44	1	but	but	CCONJ
taxlaw-6682	44	2	a	a	DET
taxlaw-6682	44	3	certain	certain	ADJ
taxlaw-6682	44	4	proposal	proposal	NOUN
taxlaw-6682	44	5	that	that	PRON
taxlaw-6682	44	6	eventually	eventually	ADV
taxlaw-6682	44	7	did	do	AUX
taxlaw-6682	44	8	not	not	PART
taxlaw-6682	44	9	get	get	VERB
taxlaw-6682	44	10	into	into	ADP
taxlaw-6682	44	11	the	the	DET
taxlaw-6682	44	12	final	final	ADJ
taxlaw-6682	44	13	legislation	legislation	NOUN
taxlaw-6682	44	14	did	do	AUX
taxlaw-6682	44	15	not	not	PART
taxlaw-6682	44	16	get	get	VERB
taxlaw-6682	44	17	the	the	DET
taxlaw-6682	44	18	attention	attention	NOUN
taxlaw-6682	44	19	it	it	PRON
taxlaw-6682	44	20	deserved	deserve	VERB
taxlaw-6682	44	21	.	.	PUNCT
taxlaw-6682	45	1	section	section	NOUN
taxlaw-6682	45	2	242	242	NUM
taxlaw-6682	45	3	of	of	ADP
taxlaw-6682	45	4	senate	senate	PROPN
taxlaw-6682	45	5	’s	’s	PART
taxlaw-6682	45	6	proposed	propose	VERB
taxlaw-6682	45	7	bill	bill	NOUN
taxlaw-6682	45	8	called	call	VERB
taxlaw-6682	45	9	for	for	ADP
taxlaw-6682	45	10	the	the	DET
taxlaw-6682	45	11	adoption	adoption	NOUN
taxlaw-6682	45	12	of	of	ADP
taxlaw-6682	45	13	a	a	DET
taxlaw-6682	45	14	dividends	dividend	NOUN
taxlaw-6682	45	15	-	-	PUNCT
taxlaw-6682	45	16	paid	pay	VERB
taxlaw-6682	45	17	deduction	deduction	NOUN
taxlaw-6682	45	18	(	(	PUNCT
taxlaw-6682	45	19	dpd).3	dpd).3	ADV
taxlaw-6682	45	20	the	the	DET
taxlaw-6682	45	21	dpd	dpd	NOUN
taxlaw-6682	45	22	is	be	AUX
taxlaw-6682	45	23	a	a	DET
taxlaw-6682	45	24	form	form	NOUN
taxlaw-6682	45	25	of	of	ADP
taxlaw-6682	45	26	integration	integration	NOUN
taxlaw-6682	45	27	favored	favor	VERB
taxlaw-6682	45	28	by	by	ADP
taxlaw-6682	45	29	senator	senator	PROPN
taxlaw-6682	45	30	orrin	orrin	PROPN
taxlaw-6682	45	31	hatch	hatch	PROPN
taxlaw-6682	45	32	,	,	PUNCT
taxlaw-6682	45	33	chairman	chairman	NOUN
taxlaw-6682	45	34	of	of	ADP
taxlaw-6682	45	35	the	the	DET
taxlaw-6682	45	36	senate	senate	PROPN
taxlaw-6682	45	37	finance	finance	PROPN
taxlaw-6682	45	38	committee	committee	NOUN
taxlaw-6682	45	39	.	.	PUNCT
taxlaw-6682	46	1	in	in	ADP
taxlaw-6682	46	2	january	january	PROPN
taxlaw-6682	46	3	2016	2016	NUM
taxlaw-6682	46	4	,	,	PUNCT
taxlaw-6682	46	5	hatch	hatch	PROPN
taxlaw-6682	46	6	announced	announce	VERB
taxlaw-6682	46	7	that	that	SCONJ
taxlaw-6682	46	8	his	his	PRON
taxlaw-6682	46	9	team	team	NOUN
taxlaw-6682	46	10	was	be	AUX
taxlaw-6682	46	11	working	work	VERB
taxlaw-6682	46	12	on	on	ADP
taxlaw-6682	46	13	a	a	DET
taxlaw-6682	46	14	comprehensive	comprehensive	ADJ
taxlaw-6682	46	15	proposal	proposal	NOUN
taxlaw-6682	46	16	to	to	PART
taxlaw-6682	46	17	adopt	adopt	VERB
taxlaw-6682	46	18	tax	tax	NOUN
taxlaw-6682	46	19	integration	integration	NOUN
taxlaw-6682	46	20	in	in	ADP
taxlaw-6682	46	21	the	the	DET
taxlaw-6682	46	22	form	form	NOUN
taxlaw-6682	46	23	of	of	ADP
taxlaw-6682	46	24	dpd.4	dpd.4	PROPN
taxlaw-6682	46	25	under	under	ADP
taxlaw-6682	46	26	hatch	hatch	NOUN
taxlaw-6682	46	27	’s	’s	PART
taxlaw-6682	46	28	proposal	proposal	NOUN
taxlaw-6682	46	29	,	,	PUNCT
taxlaw-6682	46	30	which	which	PRON
taxlaw-6682	46	31	was	be	AUX
taxlaw-6682	46	32	never	never	ADV
taxlaw-6682	46	33	officially	officially	ADV
taxlaw-6682	46	34	published	publish	VERB
taxlaw-6682	46	35	,	,	PUNCT
taxlaw-6682	46	36	corporations	corporation	NOUN
taxlaw-6682	46	37	would	would	AUX
taxlaw-6682	46	38	be	be	AUX
taxlaw-6682	46	39	entitled	entitle	VERB
taxlaw-6682	46	40	to	to	ADP
taxlaw-6682	46	41	dpd	dpd	VERB
taxlaw-6682	46	42	for	for	ADP
taxlaw-6682	46	43	their	their	PRON
taxlaw-6682	46	44	distributions	distribution	NOUN
taxlaw-6682	46	45	to	to	ADP
taxlaw-6682	46	46	both	both	CCONJ
taxlaw-6682	46	47	domestic	domestic	ADJ
taxlaw-6682	46	48	and	and	CCONJ
taxlaw-6682	46	49	foreign	foreign	ADJ
taxlaw-6682	46	50	shareholders	shareholder	NOUN
taxlaw-6682	46	51	.	.	PUNCT
taxlaw-6682	47	1	the	the	DET
taxlaw-6682	47	2	dpd	dpd	PROPN
taxlaw-6682	47	3	proposal	proposal	NOUN
taxlaw-6682	47	4	was	be	AUX
taxlaw-6682	47	5	combined	combine	VERB
taxlaw-6682	47	6	with	with	ADP
taxlaw-6682	47	7	a	a	DET
taxlaw-6682	47	8	35	35	NUM
taxlaw-6682	47	9	%	%	NOUN
taxlaw-6682	47	10	(	(	PUNCT
taxlaw-6682	47	11	the	the	DET
taxlaw-6682	47	12	corporate	corporate	ADJ
taxlaw-6682	47	13	tax	tax	NOUN
taxlaw-6682	47	14	rate	rate	NOUN
taxlaw-6682	47	15	at	at	ADP
taxlaw-6682	47	16	the	the	DET
taxlaw-6682	47	17	time	time	NOUN
taxlaw-6682	47	18	)	)	PUNCT
taxlaw-6682	47	19	withholding	withholding	NOUN
taxlaw-6682	47	20	tax	tax	NOUN
taxlaw-6682	47	21	(	(	PUNCT
taxlaw-6682	47	22	wht	wht	INTJ
taxlaw-6682	47	23	)	)	PUNCT
taxlaw-6682	47	24	on	on	ADP
taxlaw-6682	47	25	all	all	DET
taxlaw-6682	47	26	distributions.5	distributions.5	PROPN
taxlaw-6682	47	27	if	if	SCONJ
taxlaw-6682	47	28	income	income	NOUN
taxlaw-6682	47	29	is	be	AUX
taxlaw-6682	47	30	indeed	indeed	ADV
taxlaw-6682	47	31	distributed	distribute	VERB
taxlaw-6682	47	32	,	,	PUNCT
taxlaw-6682	47	33	dpd	dpd	PROPN
taxlaw-6682	47	34	will	will	AUX
taxlaw-6682	47	35	effectively	effectively	ADV
taxlaw-6682	47	36	eliminate	eliminate	VERB
taxlaw-6682	47	37	the	the	DET
taxlaw-6682	47	38	current	current	ADJ
taxlaw-6682	47	39	two	two	NUM
taxlaw-6682	47	40	-	-	PUNCT
taxlaw-6682	47	41	tier	tier	NOUN
taxlaw-6682	47	42	tax	tax	NOUN
taxlaw-6682	47	43	system	system	NOUN
taxlaw-6682	47	44	,	,	PUNCT
taxlaw-6682	47	45	or	or	CCONJ
taxlaw-6682	47	46	the	the	DET
taxlaw-6682	47	47	double	double	ADJ
taxlaw-6682	47	48	taxation	taxation	NOUN
taxlaw-6682	47	49	mechanism	mechanism	NOUN
taxlaw-6682	47	50	.	.	PUNCT
taxlaw-6682	48	1	generally	generally	ADV
taxlaw-6682	48	2	,	,	PUNCT
taxlaw-6682	48	3	double	double	ADJ
taxlaw-6682	48	4	taxation	taxation	NOUN
taxlaw-6682	48	5	refers	refer	VERB
taxlaw-6682	48	6	to	to	ADP
taxlaw-6682	48	7	corporate	corporate	ADJ
taxlaw-6682	48	8	earnings	earning	NOUN
taxlaw-6682	48	9	that	that	PRON
taxlaw-6682	48	10	are	be	AUX
taxlaw-6682	48	11	taxed	tax	VERB
taxlaw-6682	48	12	twice	twice	ADV
taxlaw-6682	48	13	–	–	PUNCT
taxlaw-6682	48	14	first	first	ADJ
taxlaw-6682	48	15	1	1	NUM
taxlaw-6682	48	16	this	this	DET
taxlaw-6682	48	17	rate	rate	NOUN
taxlaw-6682	48	18	is	be	AUX
taxlaw-6682	48	19	half	half	NOUN
taxlaw-6682	48	20	of	of	ADP
taxlaw-6682	48	21	the	the	DET
taxlaw-6682	48	22	general	general	ADJ
taxlaw-6682	48	23	corporate	corporate	ADJ
taxlaw-6682	48	24	tax	tax	NOUN
taxlaw-6682	48	25	rate	rate	NOUN
taxlaw-6682	48	26	(	(	PUNCT
taxlaw-6682	48	27	which	which	PRON
taxlaw-6682	48	28	is	be	AUX
taxlaw-6682	48	29	achieved	achieve	VERB
taxlaw-6682	48	30	by	by	ADP
taxlaw-6682	48	31	a	a	DET
taxlaw-6682	48	32	50	50	NUM
taxlaw-6682	48	33	%	%	NOUN
taxlaw-6682	48	34	deduction	deduction	NOUN
taxlaw-6682	48	35	)	)	PUNCT
taxlaw-6682	48	36	.	.	PUNCT
taxlaw-6682	49	1	2	2	NUM
taxlaw-6682	49	2	see	see	VERB
taxlaw-6682	49	3	sullivan	sullivan	PROPN
taxlaw-6682	49	4	&	&	CCONJ
taxlaw-6682	49	5	cromwell	cromwell	PROPN
taxlaw-6682	49	6	,	,	PUNCT
taxlaw-6682	49	7	u.s	u.s	PROPN
taxlaw-6682	49	8	.	.	PROPN
taxlaw-6682	49	9	tax	tax	NOUN
taxlaw-6682	49	10	reform	reform	NOUN
taxlaw-6682	49	11	:	:	PUNCT
taxlaw-6682	49	12	congress	congress	PROPN
taxlaw-6682	49	13	passes	pass	VERB
taxlaw-6682	49	14	tax	tax	NOUN
taxlaw-6682	49	15	reform	reform	NOUN
taxlaw-6682	49	16	,	,	PUNCT
taxlaw-6682	49	17	available	available	ADJ
taxlaw-6682	49	18	at	at	ADP
taxlaw-6682	49	19	https://www.sullcrom.com/sitefiles/publications/sc_publication_us_tax_reform_1	https://www.sullcrom.com/sitefiles/publications/sc_publication_us_tax_reform_1	PROPN
taxlaw-6682	49	20	2_20	2_20	NUM
taxlaw-6682	49	21	_	_	PUNCT
taxlaw-6682	50	1	17.pdf	17.pdf	PROPN
taxlaw-6682	50	2	[	[	X
taxlaw-6682	50	3	https://perma.cc/5w5t-ngdp	https://perma.cc/5w5t-ngdp	NOUN
taxlaw-6682	50	4	]	]	X
taxlaw-6682	50	5	.	.	PUNCT
taxlaw-6682	50	6	3	3	NUM
taxlaw-6682	50	7	h.r	h.r	PROPN
taxlaw-6682	50	8	.	.	PROPN
taxlaw-6682	50	9	1	1	NUM
taxlaw-6682	50	10	,	,	PUNCT
taxlaw-6682	50	11	115th	115th	ADJ
taxlaw-6682	50	12	cong	cong	NOUN
taxlaw-6682	50	13	.	.	PUNCT
taxlaw-6682	51	1	section	section	NOUN
taxlaw-6682	51	2	13011	13011	NUM
taxlaw-6682	51	3	(	(	PUNCT
taxlaw-6682	51	4	as	as	SCONJ
taxlaw-6682	51	5	proposed	propose	VERB
taxlaw-6682	51	6	by	by	ADP
taxlaw-6682	51	7	senate	senate	PROPN
taxlaw-6682	51	8	,	,	PUNCT
taxlaw-6682	51	9	dec	dec	PROPN
taxlaw-6682	51	10	.	.	PROPN
taxlaw-6682	51	11	2	2	NUM
taxlaw-6682	51	12	,	,	PUNCT
taxlaw-6682	51	13	2017	2017	NUM
taxlaw-6682	51	14	)	)	PUNCT
taxlaw-6682	51	15	.	.	PUNCT
taxlaw-6682	52	1	4	4	NUM
taxlaw-6682	52	2	bernie	bernie	PROPN
taxlaw-6682	52	3	becker	becker	PROPN
taxlaw-6682	52	4	,	,	PUNCT
taxlaw-6682	52	5	hatch	hatch	VERB
taxlaw-6682	52	6	to	to	PART
taxlaw-6682	52	7	take	take	VERB
taxlaw-6682	52	8	a	a	DET
taxlaw-6682	52	9	shot	shot	NOUN
taxlaw-6682	52	10	at	at	ADP
taxlaw-6682	52	11	corporate	corporate	ADJ
taxlaw-6682	52	12	double	double	ADJ
taxlaw-6682	52	13	tax	tax	NOUN
taxlaw-6682	52	14	,	,	PUNCT
taxlaw-6682	52	15	politico	politico	NOUN
taxlaw-6682	52	16	(	(	PUNCT
taxlaw-6682	52	17	jan	jan	PROPN
taxlaw-6682	52	18	.	.	PROPN
taxlaw-6682	52	19	21	21	NUM
taxlaw-6682	52	20	,	,	PUNCT
taxlaw-6682	52	21	2016	2016	NUM
taxlaw-6682	52	22	)	)	PUNCT
taxlaw-6682	52	23	,	,	PUNCT
taxlaw-6682	52	24	https://www.politico.com/tipsheets/morning-tax/2016/01/hatch-to-take-a-shot-at-corporate-double-tax-brady-taxstaffer-gets-high-marks-yes-the-irs-deleted-another-key-hard-drive-212275	https://www.politico.com/tipsheets/morning-tax/2016/01/hatch-to-take-a-shot-at-corporate-double-tax-brady-taxstaffer-gets-high-marks-yes-the-irs-deleted-another-key-hard-drive-212275	PROPN
taxlaw-6682	53	1	[	[	X
taxlaw-6682	54	1	https://perma.cc/mkn7-kn4d	https://perma.cc/mkn7-kn4d	X
taxlaw-6682	54	2	]	]	X
taxlaw-6682	54	3	.	.	PUNCT
taxlaw-6682	55	1	5	5	NUM
taxlaw-6682	55	2	michael	michael	PROPN
taxlaw-6682	55	3	j.	j.	PROPN
taxlaw-6682	55	4	graetz	graetz	PROPN
taxlaw-6682	55	5	&	&	CCONJ
taxlaw-6682	55	6	alvin	alvin	PROPN
taxlaw-6682	55	7	c.	c.	PROPN
taxlaw-6682	55	8	warren	warren	PROPN
taxlaw-6682	55	9	,	,	PUNCT
taxlaw-6682	55	10	jr	jr	PROPN
taxlaw-6682	55	11	.	.	PROPN
taxlaw-6682	55	12	,	,	PUNCT
taxlaw-6682	55	13	integration	integration	NOUN
taxlaw-6682	55	14	of	of	ADP
taxlaw-6682	55	15	corporate	corporate	ADJ
taxlaw-6682	55	16	and	and	CCONJ
taxlaw-6682	55	17	shareholder	shareholder	NOUN
taxlaw-6682	55	18	taxes	taxis	NOUN
taxlaw-6682	55	19	,	,	PUNCT
taxlaw-6682	55	20	69	69	NUM
taxlaw-6682	55	21	nat’l	nat’l	NOUN
taxlaw-6682	55	22	tax	tax	NOUN
taxlaw-6682	55	23	j.	j.	PROPN
taxlaw-6682	55	24	677	677	PROPN
taxlaw-6682	55	25	,	,	PUNCT
taxlaw-6682	55	26	678	678	NUM
taxlaw-6682	55	27	(	(	PUNCT
taxlaw-6682	55	28	2016	2016	NUM
taxlaw-6682	55	29	)	)	PUNCT
taxlaw-6682	56	1	[	[	X
taxlaw-6682	56	2	hereinafter	hereinafter	NOUN
taxlaw-6682	56	3	graetz	graetz	PROPN
taxlaw-6682	56	4	&	&	CCONJ
taxlaw-6682	56	5	warren	warren	PROPN
taxlaw-6682	56	6	jr	jr	PROPN
taxlaw-6682	56	7	.	.	PROPN
taxlaw-6682	56	8	integration	integration	NOUN
taxlaw-6682	56	9	of	of	ADP
taxlaw-6682	56	10	corporate	corporate	ADJ
taxlaw-6682	56	11	and	and	CCONJ
taxlaw-6682	56	12	shareholder	shareholder	NOUN
taxlaw-6682	56	13	taxes	taxis	NOUN
taxlaw-6682	56	14	]	]	PUNCT
taxlaw-6682	56	15	.	.	PUNCT
taxlaw-6682	57	1	[	[	X
taxlaw-6682	57	2	vol	vol	NOUN
taxlaw-6682	57	3	.	.	PUNCT
taxlaw-6682	57	4	11:2	11:2	NUM
taxlaw-6682	57	5	columbia	columbia	PROPN
taxlaw-6682	57	6	journal	journal	PROPN
taxlaw-6682	57	7	of	of	ADP
taxlaw-6682	57	8	tax	tax	NOUN
taxlaw-6682	57	9	law	law	NOUN
taxlaw-6682	57	10	4	4	NUM
taxlaw-6682	57	11	when	when	SCONJ
taxlaw-6682	57	12	earned	earn	VERB
taxlaw-6682	57	13	by	by	ADP
taxlaw-6682	57	14	corporations	corporation	NOUN
taxlaw-6682	57	15	(	(	PUNCT
taxlaw-6682	57	16	currently	currently	ADV
taxlaw-6682	57	17	at	at	ADP
taxlaw-6682	57	18	a	a	DET
taxlaw-6682	57	19	rate	rate	NOUN
taxlaw-6682	57	20	of	of	ADP
taxlaw-6682	57	21	21	21	NUM
taxlaw-6682	57	22	%	%	NOUN
taxlaw-6682	57	23	)	)	PUNCT
taxlaw-6682	57	24	,	,	PUNCT
taxlaw-6682	57	25	and	and	CCONJ
taxlaw-6682	57	26	second	second	ADV
taxlaw-6682	57	27	when	when	SCONJ
taxlaw-6682	57	28	the	the	DET
taxlaw-6682	57	29	earnings	earning	NOUN
taxlaw-6682	57	30	are	be	AUX
taxlaw-6682	57	31	distributed	distribute	VERB
taxlaw-6682	57	32	as	as	ADP
taxlaw-6682	57	33	dividends	dividend	NOUN
taxlaw-6682	57	34	(	(	PUNCT
taxlaw-6682	57	35	currently	currently	ADV
taxlaw-6682	57	36	at	at	ADP
taxlaw-6682	57	37	a	a	DET
taxlaw-6682	57	38	rate	rate	NOUN
taxlaw-6682	57	39	of	of	ADP
taxlaw-6682	57	40	up	up	ADP
taxlaw-6682	57	41	to	to	PART
taxlaw-6682	57	42	20	20	NUM
taxlaw-6682	57	43	%	%	NOUN
taxlaw-6682	57	44	)	)	PUNCT
taxlaw-6682	57	45	.	.	PUNCT
taxlaw-6682	58	1	the	the	DET
taxlaw-6682	58	2	total	total	ADJ
taxlaw-6682	58	3	burden	burden	NOUN
taxlaw-6682	58	4	of	of	ADP
taxlaw-6682	58	5	the	the	DET
taxlaw-6682	58	6	double	double	ADJ
taxlaw-6682	58	7	taxation	taxation	NOUN
taxlaw-6682	58	8	mechanism	mechanism	NOUN
taxlaw-6682	58	9	is	be	AUX
taxlaw-6682	58	10	up	up	ADP
taxlaw-6682	58	11	to	to	PART
taxlaw-6682	58	12	36.8	36.8	NUM
taxlaw-6682	58	13	%	%	NOUN
taxlaw-6682	58	14	of	of	ADP
taxlaw-6682	58	15	the	the	DET
taxlaw-6682	58	16	earnings.6	earnings.6	PROPN
taxlaw-6682	58	17	a	a	DET
taxlaw-6682	58	18	dpd	dpd	NOUN
taxlaw-6682	58	19	creates	create	VERB
taxlaw-6682	58	20	the	the	DET
taxlaw-6682	58	21	risk	risk	NOUN
taxlaw-6682	58	22	of	of	ADP
taxlaw-6682	58	23	substantial	substantial	ADJ
taxlaw-6682	58	24	revenue	revenue	NOUN
taxlaw-6682	58	25	loss	loss	NOUN
taxlaw-6682	58	26	in	in	ADP
taxlaw-6682	58	27	the	the	DET
taxlaw-6682	58	28	cross	cross	ADJ
taxlaw-6682	58	29	-	-	ADJ
taxlaw-6682	58	30	border	border	ADJ
taxlaw-6682	58	31	context	context	NOUN
taxlaw-6682	58	32	.	.	PUNCT
taxlaw-6682	59	1	since	since	SCONJ
taxlaw-6682	59	2	crossborder	crossborder	NOUN
taxlaw-6682	59	3	transactions	transaction	NOUN
taxlaw-6682	59	4	are	be	AUX
taxlaw-6682	59	5	subject	subject	ADJ
taxlaw-6682	59	6	to	to	ADP
taxlaw-6682	59	7	tax	tax	NOUN
taxlaw-6682	59	8	treaties	treaty	NOUN
taxlaw-6682	59	9	,	,	PUNCT
taxlaw-6682	59	10	foreign	foreign	ADJ
taxlaw-6682	59	11	taxpayers	taxpayer	NOUN
taxlaw-6682	59	12	engaging	engage	VERB
taxlaw-6682	59	13	in	in	ADP
taxlaw-6682	59	14	such	such	ADJ
taxlaw-6682	59	15	transactions	transaction	NOUN
taxlaw-6682	59	16	already	already	ADV
taxlaw-6682	59	17	receive	receive	VERB
taxlaw-6682	59	18	tax	tax	NOUN
taxlaw-6682	59	19	benefits	benefit	NOUN
taxlaw-6682	59	20	such	such	ADJ
taxlaw-6682	59	21	as	as	ADP
taxlaw-6682	59	22	reduced	reduce	VERB
taxlaw-6682	59	23	wht	wht	NOUN
taxlaw-6682	59	24	on	on	ADP
taxlaw-6682	59	25	dividends	dividend	NOUN
taxlaw-6682	59	26	.	.	PUNCT
taxlaw-6682	60	1	7	7	NUM
taxlaw-6682	60	2	these	these	DET
taxlaw-6682	60	3	treaty	treaty	NOUN
taxlaw-6682	60	4	benefits	benefit	NOUN
taxlaw-6682	60	5	,	,	PUNCT
taxlaw-6682	60	6	combined	combine	VERB
taxlaw-6682	60	7	with	with	ADP
taxlaw-6682	60	8	a	a	DET
taxlaw-6682	60	9	dpd	dpd	NOUN
taxlaw-6682	60	10	,	,	PUNCT
taxlaw-6682	60	11	would	would	AUX
taxlaw-6682	60	12	potentially	potentially	ADV
taxlaw-6682	60	13	result	result	VERB
taxlaw-6682	60	14	in	in	ADP
taxlaw-6682	60	15	minimal	minimal	ADJ
taxlaw-6682	60	16	us	we	PRON
taxlaw-6682	60	17	taxes	taxis	NOUN
taxlaw-6682	60	18	collected	collect	VERB
taxlaw-6682	60	19	from	from	ADP
taxlaw-6682	60	20	foreign	foreign	ADJ
taxlaw-6682	60	21	shareholders.8	shareholders.8	PROPN
taxlaw-6682	60	22	clearly	clearly	ADV
taxlaw-6682	60	23	,	,	PUNCT
taxlaw-6682	60	24	one	one	NUM
taxlaw-6682	60	25	major	major	ADJ
taxlaw-6682	60	26	problem	problem	NOUN
taxlaw-6682	60	27	that	that	PRON
taxlaw-6682	60	28	might	might	AUX
taxlaw-6682	60	29	occur	occur	VERB
taxlaw-6682	60	30	when	when	SCONJ
taxlaw-6682	60	31	one	one	NUM
taxlaw-6682	60	32	country	country	NOUN
taxlaw-6682	60	33	adopts	adopt	VERB
taxlaw-6682	60	34	integration	integration	NOUN
taxlaw-6682	60	35	and	and	CCONJ
taxlaw-6682	60	36	the	the	DET
taxlaw-6682	60	37	other	other	ADJ
taxlaw-6682	60	38	does	do	AUX
taxlaw-6682	60	39	not	not	PART
taxlaw-6682	60	40	is	be	AUX
taxlaw-6682	60	41	a	a	DET
taxlaw-6682	60	42	potential	potential	ADJ
taxlaw-6682	60	43	revenue	revenue	NOUN
taxlaw-6682	60	44	loss	loss	NOUN
taxlaw-6682	60	45	on	on	ADP
taxlaw-6682	60	46	outgoing	outgoing	ADJ
taxlaw-6682	60	47	payments	payment	NOUN
taxlaw-6682	60	48	(	(	PUNCT
taxlaw-6682	60	49	for	for	ADP
taxlaw-6682	60	50	the	the	DET
taxlaw-6682	60	51	first	first	ADJ
taxlaw-6682	60	52	-	-	PUNCT
taxlaw-6682	60	53	mentioned	mention	VERB
taxlaw-6682	60	54	country	country	NOUN
taxlaw-6682	60	55	)	)	PUNCT
taxlaw-6682	60	56	.	.	PUNCT
taxlaw-6682	61	1	for	for	ADP
taxlaw-6682	61	2	example	example	NOUN
taxlaw-6682	61	3	,	,	PUNCT
taxlaw-6682	61	4	imagine	imagine	VERB
taxlaw-6682	61	5	that	that	SCONJ
taxlaw-6682	61	6	under	under	ADP
taxlaw-6682	61	7	the	the	DET
taxlaw-6682	61	8	tax	tax	NOUN
taxlaw-6682	61	9	treaty	treaty	NOUN
taxlaw-6682	61	10	between	between	ADP
taxlaw-6682	61	11	the	the	DET
taxlaw-6682	61	12	united	united	PROPN
taxlaw-6682	61	13	states	states	PROPN
taxlaw-6682	61	14	and	and	CCONJ
taxlaw-6682	61	15	the	the	DET
taxlaw-6682	61	16	united	united	ADJ
taxlaw-6682	61	17	kingdom	kingdom	PROPN
taxlaw-6682	61	18	,	,	PUNCT
taxlaw-6682	61	19	dividends	dividend	NOUN
taxlaw-6682	61	20	distributed	distribute	VERB
taxlaw-6682	61	21	by	by	ADP
taxlaw-6682	61	22	a	a	DET
taxlaw-6682	61	23	u.s	u.s	PROPN
taxlaw-6682	61	24	.	.	PROPN
taxlaw-6682	61	25	corporation	corporation	NOUN
taxlaw-6682	61	26	to	to	ADP
taxlaw-6682	61	27	a	a	DET
taxlaw-6682	61	28	u.k	u.k	PROPN
taxlaw-6682	61	29	.	.	PROPN
taxlaw-6682	61	30	shareholder	shareholder	NOUN
taxlaw-6682	61	31	are	be	AUX
taxlaw-6682	61	32	not	not	PART
taxlaw-6682	61	33	subject	subject	ADJ
taxlaw-6682	61	34	to	to	ADP
taxlaw-6682	61	35	u.s	u.s	PROPN
taxlaw-6682	61	36	.	.	PROPN
taxlaw-6682	61	37	wht	wht	PROPN
taxlaw-6682	61	38	.	.	PUNCT
taxlaw-6682	62	1	in	in	ADP
taxlaw-6682	62	2	such	such	DET
taxlaw-6682	62	3	a	a	DET
taxlaw-6682	62	4	case	case	NOUN
taxlaw-6682	62	5	,	,	PUNCT
taxlaw-6682	62	6	if	if	SCONJ
taxlaw-6682	62	7	the	the	DET
taxlaw-6682	62	8	united	united	PROPN
taxlaw-6682	62	9	states	states	PROPN
taxlaw-6682	62	10	adopted	adopt	VERB
taxlaw-6682	62	11	dpd	dpd	PROPN
taxlaw-6682	62	12	regime	regime	NOUN
taxlaw-6682	62	13	,	,	PUNCT
taxlaw-6682	62	14	the	the	DET
taxlaw-6682	62	15	income	income	NOUN
taxlaw-6682	62	16	earned	earn	VERB
taxlaw-6682	62	17	by	by	ADP
taxlaw-6682	62	18	the	the	DET
taxlaw-6682	62	19	u.s	u.s	PROPN
taxlaw-6682	62	20	.	.	PROPN
taxlaw-6682	62	21	corporation	corporation	NOUN
taxlaw-6682	62	22	,	,	PUNCT
taxlaw-6682	62	23	and	and	CCONJ
taxlaw-6682	62	24	later	later	ADV
taxlaw-6682	62	25	distributed	distribute	VERB
taxlaw-6682	62	26	to	to	ADP
taxlaw-6682	62	27	the	the	DET
taxlaw-6682	62	28	u.k	u.k	PROPN
taxlaw-6682	62	29	.	.	PROPN
taxlaw-6682	62	30	shareholder	shareholder	NOUN
taxlaw-6682	62	31	would	would	AUX
taxlaw-6682	62	32	escape	escape	VERB
taxlaw-6682	62	33	u.s	u.s	PROPN
taxlaw-6682	62	34	.	.	PROPN
taxlaw-6682	62	35	taxation	taxation	NOUN
taxlaw-6682	62	36	entirely	entirely	ADV
taxlaw-6682	62	37	.	.	PUNCT
taxlaw-6682	63	1	this	this	PRON
taxlaw-6682	63	2	is	be	AUX
taxlaw-6682	63	3	because	because	SCONJ
taxlaw-6682	63	4	the	the	DET
taxlaw-6682	63	5	u.s	u.s	PROPN
taxlaw-6682	63	6	.	.	PROPN
taxlaw-6682	63	7	corporation	corporation	NOUN
taxlaw-6682	63	8	will	will	AUX
taxlaw-6682	63	9	be	be	AUX
taxlaw-6682	63	10	entitled	entitle	VERB
taxlaw-6682	63	11	to	to	ADP
taxlaw-6682	63	12	a	a	DET
taxlaw-6682	63	13	deduction	deduction	NOUN
taxlaw-6682	63	14	equal	equal	ADJ
taxlaw-6682	63	15	to	to	ADP
taxlaw-6682	63	16	the	the	DET
taxlaw-6682	63	17	dividend	dividend	NOUN
taxlaw-6682	63	18	distribution	distribution	NOUN
taxlaw-6682	63	19	,	,	PUNCT
taxlaw-6682	63	20	effectively	effectively	ADV
taxlaw-6682	63	21	reducing	reduce	VERB
taxlaw-6682	63	22	the	the	DET
taxlaw-6682	63	23	corporate	corporate	ADJ
taxlaw-6682	63	24	taxable	taxable	ADJ
taxlaw-6682	63	25	income	income	NOUN
taxlaw-6682	63	26	on	on	ADP
taxlaw-6682	63	27	such	such	ADJ
taxlaw-6682	63	28	distribution	distribution	NOUN
taxlaw-6682	63	29	to	to	ADP
taxlaw-6682	63	30	zero	zero	NUM
taxlaw-6682	63	31	,	,	PUNCT
taxlaw-6682	63	32	and	and	CCONJ
taxlaw-6682	63	33	the	the	DET
taxlaw-6682	63	34	distribution	distribution	NOUN
taxlaw-6682	63	35	itself	itself	PRON
taxlaw-6682	63	36	will	will	AUX
taxlaw-6682	63	37	not	not	PART
taxlaw-6682	63	38	be	be	AUX
taxlaw-6682	63	39	taxed	tax	VERB
taxlaw-6682	63	40	by	by	ADP
taxlaw-6682	63	41	the	the	DET
taxlaw-6682	63	42	united	united	PROPN
taxlaw-6682	63	43	states	states	PROPN
taxlaw-6682	63	44	because	because	SCONJ
taxlaw-6682	63	45	of	of	ADP
taxlaw-6682	63	46	the	the	DET
taxlaw-6682	63	47	tax	tax	NOUN
taxlaw-6682	63	48	treaty	treaty	NOUN
taxlaw-6682	63	49	.	.	PUNCT
taxlaw-6682	64	1	when	when	SCONJ
taxlaw-6682	64	2	the	the	DET
taxlaw-6682	64	3	united	united	PROPN
taxlaw-6682	64	4	kingdom	kingdom	PROPN
taxlaw-6682	64	5	tried	try	VERB
taxlaw-6682	64	6	to	to	PART
taxlaw-6682	64	7	mitigate	mitigate	VERB
taxlaw-6682	64	8	such	such	ADJ
taxlaw-6682	64	9	effects	effect	NOUN
taxlaw-6682	64	10	at	at	ADP
taxlaw-6682	64	11	the	the	DET
taxlaw-6682	64	12	time	time	NOUN
taxlaw-6682	64	13	by	by	ADP
taxlaw-6682	64	14	implementing	implement	VERB
taxlaw-6682	64	15	tax	tax	NOUN
taxlaw-6682	64	16	integration	integration	NOUN
taxlaw-6682	64	17	(	(	PUNCT
taxlaw-6682	64	18	in	in	ADP
taxlaw-6682	64	19	the	the	DET
taxlaw-6682	64	20	form	form	NOUN
taxlaw-6682	64	21	of	of	ADP
taxlaw-6682	64	22	imputation	imputation	NOUN
taxlaw-6682	64	23	)	)	PUNCT
taxlaw-6682	64	24	,	,	PUNCT
taxlaw-6682	64	25	the	the	DET
taxlaw-6682	64	26	court	court	NOUN
taxlaw-6682	64	27	of	of	ADP
taxlaw-6682	64	28	justice	justice	NOUN
taxlaw-6682	64	29	of	of	ADP
taxlaw-6682	64	30	the	the	DET
taxlaw-6682	64	31	european	european	PROPN
taxlaw-6682	64	32	union	union	PROPN
taxlaw-6682	64	33	prevented	prevent	VERB
taxlaw-6682	64	34	it	it	PRON
taxlaw-6682	64	35	from	from	ADP
taxlaw-6682	64	36	doing	do	VERB
taxlaw-6682	64	37	so	so	ADV
taxlaw-6682	64	38	,	,	PUNCT
taxlaw-6682	64	39	on	on	ADP
taxlaw-6682	64	40	the	the	DET
taxlaw-6682	64	41	grounds	ground	NOUN
taxlaw-6682	64	42	that	that	SCONJ
taxlaw-6682	64	43	taking	take	VERB
taxlaw-6682	64	44	preventive	preventive	ADJ
taxlaw-6682	64	45	steps	step	NOUN
taxlaw-6682	64	46	to	to	PART
taxlaw-6682	64	47	mitigate	mitigate	VERB
taxlaw-6682	64	48	the	the	DET
taxlaw-6682	64	49	problem	problem	NOUN
taxlaw-6682	64	50	would	would	AUX
taxlaw-6682	64	51	be	be	AUX
taxlaw-6682	64	52	discriminatory	discriminatory	ADJ
taxlaw-6682	64	53	and	and	CCONJ
taxlaw-6682	64	54	would	would	AUX
taxlaw-6682	64	55	violate	violate	VERB
taxlaw-6682	64	56	e.u	e.u	PROPN
taxlaw-6682	64	57	.	.	PROPN
taxlaw-6682	64	58	law	law	PROPN
taxlaw-6682	64	59	,	,	PUNCT
taxlaw-6682	64	60	a	a	DET
taxlaw-6682	64	61	decision	decision	NOUN
taxlaw-6682	64	62	that	that	PRON
taxlaw-6682	64	63	led	lead	VERB
taxlaw-6682	64	64	to	to	ADP
taxlaw-6682	64	65	the	the	DET
taxlaw-6682	64	66	elimination	elimination	NOUN
taxlaw-6682	64	67	of	of	ADP
taxlaw-6682	64	68	the	the	DET
taxlaw-6682	64	69	imputation	imputation	NOUN
taxlaw-6682	64	70	regime	regime	NOUN
taxlaw-6682	64	71	in	in	ADP
taxlaw-6682	64	72	the	the	DET
taxlaw-6682	64	73	united	united	PROPN
taxlaw-6682	64	74	kingdom.9	kingdom.9	PROPN
taxlaw-6682	64	75	as	as	SCONJ
taxlaw-6682	64	76	we	we	PRON
taxlaw-6682	64	77	will	will	AUX
taxlaw-6682	64	78	see	see	VERB
taxlaw-6682	64	79	,	,	PUNCT
taxlaw-6682	64	80	the	the	DET
taxlaw-6682	64	81	main	main	ADJ
taxlaw-6682	64	82	advantages	advantage	NOUN
taxlaw-6682	64	83	of	of	ADP
taxlaw-6682	64	84	tax	tax	NOUN
taxlaw-6682	64	85	integration	integration	NOUN
taxlaw-6682	64	86	primarily	primarily	ADV
taxlaw-6682	64	87	address	address	VERB
taxlaw-6682	64	88	the	the	DET
taxlaw-6682	64	89	domestic	domestic	ADJ
taxlaw-6682	64	90	problems	problem	NOUN
taxlaw-6682	64	91	of	of	ADP
taxlaw-6682	64	92	the	the	DET
taxlaw-6682	64	93	u.s	u.s	PROPN
taxlaw-6682	64	94	.	.	PROPN
taxlaw-6682	64	95	tax	tax	PROPN
taxlaw-6682	64	96	code	code	PROPN
taxlaw-6682	64	97	.	.	PUNCT
taxlaw-6682	65	1	but	but	CCONJ
taxlaw-6682	65	2	the	the	DET
taxlaw-6682	65	3	u.s	u.s	PROPN
taxlaw-6682	65	4	.	.	PROPN
taxlaw-6682	65	5	international	international	ADJ
taxlaw-6682	65	6	tax	tax	NOUN
taxlaw-6682	65	7	regime	regime	NOUN
taxlaw-6682	65	8	is	be	AUX
taxlaw-6682	65	9	also	also	ADV
taxlaw-6682	65	10	in	in	ADP
taxlaw-6682	65	11	need	need	NOUN
taxlaw-6682	65	12	of	of	ADP
taxlaw-6682	65	13	a	a	DET
taxlaw-6682	65	14	serious	serious	ADJ
taxlaw-6682	65	15	reform	reform	NOUN
taxlaw-6682	65	16	beyond	beyond	ADP
taxlaw-6682	65	17	the	the	DET
taxlaw-6682	65	18	2017	2017	NUM
taxlaw-6682	65	19	tax	tax	NOUN
taxlaw-6682	65	20	reform	reform	NOUN
taxlaw-6682	65	21	.	.	PUNCT
taxlaw-6682	66	1	u.s	u.s	PROPN
taxlaw-6682	66	2	.	.	PROPN
taxlaw-6682	66	3	multinational	multinational	ADJ
taxlaw-6682	66	4	enterprises	enterprise	NOUN
taxlaw-6682	66	5	(	(	PUNCT
taxlaw-6682	66	6	mnes	mne	NOUN
taxlaw-6682	66	7	)	)	PUNCT
taxlaw-6682	66	8	are	be	AUX
taxlaw-6682	66	9	incentivized	incentivize	VERB
taxlaw-6682	66	10	to	to	PART
taxlaw-6682	66	11	shift	shift	VERB
taxlaw-6682	66	12	income	income	NOUN
taxlaw-6682	66	13	abroad	abroad	ADV
taxlaw-6682	66	14	due	due	ADP
taxlaw-6682	66	15	to	to	ADP
taxlaw-6682	66	16	the	the	DET
taxlaw-6682	66	17	reduced	reduce	VERB
taxlaw-6682	66	18	rates	rate	NOUN
taxlaw-6682	66	19	under	under	ADP
taxlaw-6682	66	20	gilti	gilti	NOUN
taxlaw-6682	66	21	and	and	CCONJ
taxlaw-6682	66	22	the	the	DET
taxlaw-6682	66	23	foreign	foreign	ADJ
taxlaw-6682	66	24	-	-	PUNCT
taxlaw-6682	66	25	derived	derive	VERB
taxlaw-6682	66	26	intangible	intangible	ADJ
taxlaw-6682	66	27	income	income	NOUN
taxlaw-6682	66	28	(	(	PUNCT
taxlaw-6682	66	29	fdii	fdii	NOUN
taxlaw-6682	66	30	)	)	PUNCT
taxlaw-6682	66	31	effectively	effectively	ADV
taxlaw-6682	66	32	eroding	erode	VERB
taxlaw-6682	66	33	the	the	DET
taxlaw-6682	66	34	u.s	u.s	PROPN
taxlaw-6682	66	35	.	.	PROPN
taxlaw-6682	66	36	tax	tax	NOUN
taxlaw-6682	66	37	base.10	base.10	NOUN
taxlaw-6682	66	38	to	to	PART
taxlaw-6682	66	39	prevent	prevent	VERB
taxlaw-6682	66	40	this	this	PRON
taxlaw-6682	66	41	,	,	PUNCT
taxlaw-6682	66	42	the	the	DET
taxlaw-6682	66	43	general	general	ADJ
taxlaw-6682	66	44	premise	premise	NOUN
taxlaw-6682	66	45	of	of	ADP
taxlaw-6682	66	46	the	the	DET
taxlaw-6682	66	47	u.s	u.s	PROPN
taxlaw-6682	66	48	.	.	PROPN
taxlaw-6682	66	49	tax	tax	NOUN
taxlaw-6682	66	50	system	system	NOUN
taxlaw-6682	66	51	should	should	AUX
taxlaw-6682	66	52	be	be	AUX
taxlaw-6682	66	53	that	that	PRON
taxlaw-6682	66	54	domestic	domestic	ADJ
taxlaw-6682	66	55	and	and	CCONJ
taxlaw-6682	66	56	foreign	foreign	ADJ
taxlaw-6682	66	57	income	income	NOUN
taxlaw-6682	66	58	be	be	AUX
taxlaw-6682	66	59	taxed	tax	VERB
taxlaw-6682	66	60	at	at	ADP
taxlaw-6682	66	61	the	the	DET
taxlaw-6682	66	62	same	same	ADJ
taxlaw-6682	66	63	rate.11	rate.11	NOUN
taxlaw-6682	66	64	this	this	PRON
taxlaw-6682	66	65	could	could	AUX
taxlaw-6682	66	66	be	be	AUX
taxlaw-6682	66	67	achieved	achieve	VERB
taxlaw-6682	66	68	by	by	ADP
taxlaw-6682	66	69	eliminating	eliminate	VERB
taxlaw-6682	66	70	gilti	gilti	NOUN
taxlaw-6682	66	71	and	and	CCONJ
taxlaw-6682	66	72	fdii	fdii	NOUN
taxlaw-6682	66	73	and	and	CCONJ
taxlaw-6682	66	74	applying	apply	VERB
taxlaw-6682	66	75	a	a	DET
taxlaw-6682	66	76	current	current	ADJ
taxlaw-6682	66	77	-	-	PUNCT
taxlaw-6682	66	78	base	base	NOUN
taxlaw-6682	66	79	taxation	taxation	NOUN
taxlaw-6682	66	80	,	,	PUNCT
taxlaw-6682	66	81	under	under	ADP
taxlaw-6682	66	82	which	which	PRON
taxlaw-6682	66	83	the	the	DET
taxlaw-6682	66	84	foreign	foreign	ADJ
taxlaw-6682	66	85	earnings	earning	NOUN
taxlaw-6682	66	86	of	of	ADP
taxlaw-6682	66	87	u.s	u.s	PROPN
taxlaw-6682	66	88	.	.	PROPN
taxlaw-6682	66	89	mnes	mne	NOUN
taxlaw-6682	66	90	are	be	AUX
taxlaw-6682	66	91	taxed	tax	VERB
taxlaw-6682	66	92	in	in	ADP
taxlaw-6682	66	93	the	the	DET
taxlaw-6682	66	94	same	same	ADJ
taxlaw-6682	66	95	year	year	NOUN
taxlaw-6682	66	96	they	they	PRON
taxlaw-6682	66	97	were	be	AUX
taxlaw-6682	66	98	earned	earn	VERB
taxlaw-6682	66	99	and	and	CCONJ
taxlaw-6682	66	100	at	at	ADP
taxlaw-6682	66	101	the	the	DET
taxlaw-6682	66	102	same	same	ADJ
taxlaw-6682	66	103	rate	rate	NOUN
taxlaw-6682	66	104	6	6	NUM
taxlaw-6682	66	105	assuming	assume	VERB
taxlaw-6682	66	106	an	an	DET
taxlaw-6682	66	107	income	income	NOUN
taxlaw-6682	66	108	of	of	ADP
taxlaw-6682	66	109	100	100	NUM
taxlaw-6682	66	110	:	:	PUNCT
taxlaw-6682	66	111	first	first	ADJ
taxlaw-6682	66	112	level	level	NOUN
taxlaw-6682	66	113	of	of	ADP
taxlaw-6682	66	114	tax	tax	NOUN
taxlaw-6682	66	115	is	be	AUX
taxlaw-6682	66	116	of	of	ADP
taxlaw-6682	66	117	21	21	NUM
taxlaw-6682	66	118	%	%	NOUN
taxlaw-6682	66	119	,	,	PUNCT
taxlaw-6682	66	120	at	at	ADP
taxlaw-6682	66	121	the	the	DET
taxlaw-6682	66	122	corporate	corporate	ADJ
taxlaw-6682	66	123	level	level	NOUN
taxlaw-6682	66	124	,	,	PUNCT
taxlaw-6682	66	125	for	for	ADP
taxlaw-6682	66	126	21	21	NUM
taxlaw-6682	66	127	of	of	ADP
taxlaw-6682	66	128	taxes	taxis	NOUN
taxlaw-6682	66	129	.	.	PUNCT
taxlaw-6682	67	1	this	this	PRON
taxlaw-6682	67	2	leaves	leave	VERB
taxlaw-6682	67	3	net	net	ADJ
taxlaw-6682	67	4	income	income	NOUN
taxlaw-6682	67	5	of	of	ADP
taxlaw-6682	67	6	79	79	NUM
taxlaw-6682	67	7	,	,	PUNCT
taxlaw-6682	67	8	which	which	PRON
taxlaw-6682	67	9	is	be	AUX
taxlaw-6682	67	10	then	then	ADV
taxlaw-6682	67	11	distributed	distribute	VERB
taxlaw-6682	67	12	as	as	ADP
taxlaw-6682	67	13	a	a	DET
taxlaw-6682	67	14	dividend	dividend	NOUN
taxlaw-6682	67	15	and	and	CCONJ
taxlaw-6682	67	16	is	be	AUX
taxlaw-6682	67	17	subject	subject	ADJ
taxlaw-6682	67	18	to	to	ADP
taxlaw-6682	67	19	up	up	ADP
taxlaw-6682	67	20	to	to	PART
taxlaw-6682	67	21	20	20	NUM
taxlaw-6682	67	22	%	%	NOUN
taxlaw-6682	67	23	of	of	ADP
taxlaw-6682	67	24	dividend	dividend	NOUN
taxlaw-6682	67	25	tax	tax	NOUN
taxlaw-6682	67	26	at	at	ADP
taxlaw-6682	67	27	the	the	DET
taxlaw-6682	67	28	shareholder	shareholder	NOUN
taxlaw-6682	67	29	level	level	NOUN
taxlaw-6682	67	30	,	,	PUNCT
taxlaw-6682	67	31	for	for	ADP
taxlaw-6682	67	32	an	an	DET
taxlaw-6682	67	33	additional	additional	ADJ
taxlaw-6682	67	34	15.8	15.8	NUM
taxlaw-6682	67	35	.	.	PUNCT
taxlaw-6682	68	1	the	the	DET
taxlaw-6682	68	2	total	total	ADJ
taxlaw-6682	68	3	tax	tax	NOUN
taxlaw-6682	68	4	paid	pay	VERB
taxlaw-6682	68	5	is	be	AUX
taxlaw-6682	68	6	21	21	NUM
taxlaw-6682	68	7	+	+	NOUN
taxlaw-6682	68	8	15.8=36.8	15.8=36.8	NUM
taxlaw-6682	68	9	.	.	PUNCT
taxlaw-6682	69	1	before	before	ADP
taxlaw-6682	69	2	the	the	DET
taxlaw-6682	69	3	2017	2017	NUM
taxlaw-6682	69	4	tax	tax	NOUN
taxlaw-6682	69	5	reform	reform	NOUN
taxlaw-6682	69	6	(	(	PUNCT
taxlaw-6682	69	7	and	and	CCONJ
taxlaw-6682	69	8	with	with	ADP
taxlaw-6682	69	9	a	a	DET
taxlaw-6682	69	10	corporate	corporate	ADJ
taxlaw-6682	69	11	tax	tax	NOUN
taxlaw-6682	69	12	rate	rate	NOUN
taxlaw-6682	69	13	of	of	ADP
taxlaw-6682	69	14	35	35	NUM
taxlaw-6682	69	15	%	%	NOUN
taxlaw-6682	69	16	)	)	PUNCT
taxlaw-6682	69	17	,	,	PUNCT
taxlaw-6682	69	18	the	the	DET
taxlaw-6682	69	19	total	total	ADJ
taxlaw-6682	69	20	tax	tax	NOUN
taxlaw-6682	69	21	burden	burden	NOUN
taxlaw-6682	69	22	was	be	AUX
taxlaw-6682	69	23	48	48	NUM
taxlaw-6682	69	24	%	%	NOUN
taxlaw-6682	69	25	.	.	PUNCT
taxlaw-6682	70	1	compare	compare	VERB
taxlaw-6682	70	2	these	these	PRON
taxlaw-6682	70	3	to	to	ADP
taxlaw-6682	70	4	the	the	DET
taxlaw-6682	70	5	highest	high	ADJ
taxlaw-6682	70	6	individual	individual	ADJ
taxlaw-6682	70	7	marginal	marginal	ADJ
taxlaw-6682	70	8	tax	tax	NOUN
taxlaw-6682	70	9	rate	rate	NOUN
taxlaw-6682	70	10	of	of	ADP
taxlaw-6682	70	11	39.6	39.6	NUM
taxlaw-6682	70	12	%	%	NOUN
taxlaw-6682	70	13	.	.	PUNCT
taxlaw-6682	71	1	7	7	NUM
taxlaw-6682	71	2	see	see	VERB
taxlaw-6682	71	3	charles	charles	PROPN
taxlaw-6682	71	4	e.	e.	PROPN
taxlaw-6682	71	5	mclure	mclure	PROPN
taxlaw-6682	71	6	,	,	PUNCT
taxlaw-6682	71	7	jr	jr	PROPN
taxlaw-6682	71	8	.	.	PROPN
taxlaw-6682	71	9	,	,	PUNCT
taxlaw-6682	71	10	must	must	AUX
taxlaw-6682	71	11	corporate	corporate	ADJ
taxlaw-6682	71	12	income	income	NOUN
taxlaw-6682	71	13	be	be	AUX
taxlaw-6682	71	14	taxed	tax	VERB
taxlaw-6682	71	15	twice	twice	ADV
taxlaw-6682	71	16	?	?	PUNCT
taxlaw-6682	72	1	13	13	NUM
taxlaw-6682	72	2	(	(	PUNCT
taxlaw-6682	72	3	1979	1979	NUM
taxlaw-6682	72	4	)	)	PUNCT
taxlaw-6682	72	5	.	.	PUNCT
taxlaw-6682	73	1	8	8	NUM
taxlaw-6682	74	1	i	i	PRON
taxlaw-6682	74	2	d.	d.	PROPN
taxlaw-6682	74	3	9	9	NUM
taxlaw-6682	74	4	michael	michael	PROPN
taxlaw-6682	74	5	j.	j.	PROPN
taxlaw-6682	74	6	graetz	graetz	PROPN
taxlaw-6682	74	7	&	&	CCONJ
taxlaw-6682	74	8	alvin	alvin	PROPN
taxlaw-6682	74	9	c.	c.	PROPN
taxlaw-6682	74	10	warren	warren	PROPN
taxlaw-6682	74	11	,	,	PUNCT
taxlaw-6682	74	12	jr	jr	PROPN
taxlaw-6682	74	13	.	.	PROPN
taxlaw-6682	74	14	,	,	PUNCT
taxlaw-6682	74	15	income	income	NOUN
taxlaw-6682	74	16	tax	tax	NOUN
taxlaw-6682	74	17	discrimination	discrimination	NOUN
taxlaw-6682	74	18	and	and	CCONJ
taxlaw-6682	74	19	the	the	DET
taxlaw-6682	74	20	political	political	ADJ
taxlaw-6682	74	21	and	and	CCONJ
taxlaw-6682	74	22	economic	economic	ADJ
taxlaw-6682	74	23	integration	integration	NOUN
taxlaw-6682	74	24	of	of	ADP
taxlaw-6682	74	25	europe	europe	PROPN
taxlaw-6682	74	26	,	,	PUNCT
taxlaw-6682	74	27	115	115	NUM
taxlaw-6682	74	28	yale	yale	PROPN
taxlaw-6682	74	29	l.j	l.j	PROPN
taxlaw-6682	74	30	.	.	PROPN
taxlaw-6682	74	31	1186	1186	NUM
taxlaw-6682	74	32	,	,	PUNCT
taxlaw-6682	74	33	1208	1208	NUM
taxlaw-6682	74	34	1211	1211	NUM
taxlaw-6682	74	35	(	(	PUNCT
taxlaw-6682	74	36	2006	2006	NUM
taxlaw-6682	74	37	)	)	PUNCT
taxlaw-6682	75	1	[	[	X
taxlaw-6682	75	2	hereinafter	hereinafter	NOUN
taxlaw-6682	75	3	graetz	graetz	PROPN
taxlaw-6682	75	4	&	&	CCONJ
taxlaw-6682	75	5	warren	warren	PROPN
taxlaw-6682	75	6	jr	jr	PROPN
taxlaw-6682	75	7	.	.	PROPN
taxlaw-6682	75	8	,	,	PUNCT
taxlaw-6682	75	9	income	income	NOUN
taxlaw-6682	75	10	tax	tax	NOUN
taxlaw-6682	75	11	discrimination	discrimination	NOUN
taxlaw-6682	75	12	and	and	CCONJ
taxlaw-6682	75	13	the	the	DET
taxlaw-6682	75	14	political	political	ADJ
taxlaw-6682	75	15	and	and	CCONJ
taxlaw-6682	75	16	economic	economic	ADJ
taxlaw-6682	75	17	integration	integration	NOUN
taxlaw-6682	75	18	of	of	ADP
taxlaw-6682	75	19	europe	europe	PROPN
taxlaw-6682	75	20	]	]	PUNCT
taxlaw-6682	75	21	.	.	PUNCT
taxlaw-6682	76	1	10	10	NUM
taxlaw-6682	76	2	the	the	DET
taxlaw-6682	76	3	gilti	gilti	NOUN
taxlaw-6682	76	4	will	will	AUX
taxlaw-6682	76	5	also	also	ADV
taxlaw-6682	76	6	incentivize	incentivize	VERB
taxlaw-6682	76	7	u.s	u.s	PROPN
taxlaw-6682	76	8	.	.	PROPN
taxlaw-6682	76	9	mnes	mne	NOUN
taxlaw-6682	76	10	to	to	PART
taxlaw-6682	76	11	keep	keep	VERB
taxlaw-6682	76	12	their	their	PRON
taxlaw-6682	76	13	earning	earning	NOUN
taxlaw-6682	76	14	abroad	abroad	ADV
taxlaw-6682	76	15	and	and	CCONJ
taxlaw-6682	76	16	reinvest	reinvest	VERB
taxlaw-6682	76	17	it	it	PRON
taxlaw-6682	76	18	in	in	ADP
taxlaw-6682	76	19	foreign	foreign	ADJ
taxlaw-6682	76	20	tangible	tangible	ADJ
taxlaw-6682	76	21	property	property	NOUN
taxlaw-6682	76	22	.	.	PUNCT
taxlaw-6682	77	1	see	see	VERB
taxlaw-6682	77	2	reuven	reuven	VERB
taxlaw-6682	77	3	avi	avi	VERB
taxlaw-6682	77	4	-	-	PUNCT
taxlaw-6682	77	5	yonah	yonah	ADJ
taxlaw-6682	77	6	,	,	PUNCT
taxlaw-6682	77	7	guilty	guilty	ADJ
taxlaw-6682	77	8	as	as	SCONJ
taxlaw-6682	77	9	charged	charge	VERB
taxlaw-6682	77	10	:	:	PUNCT
taxlaw-6682	77	11	reflections	reflection	NOUN
taxlaw-6682	77	12	on	on	ADP
taxlaw-6682	77	13	tra	tra	PROPN
taxlaw-6682	77	14	17	17	NUM
taxlaw-6682	77	15	,	,	PUNCT
taxlaw-6682	77	16	157	157	NUM
taxlaw-6682	77	17	tax	tax	NOUN
taxlaw-6682	77	18	notes	note	NOUN
taxlaw-6682	77	19	1134	1134	NUM
taxlaw-6682	77	20	(	(	PUNCT
taxlaw-6682	77	21	2017	2017	NUM
taxlaw-6682	77	22	)	)	PUNCT
taxlaw-6682	77	23	(	(	PUNCT
taxlaw-6682	77	24	arguing	argue	VERB
taxlaw-6682	77	25	that	that	SCONJ
taxlaw-6682	77	26	gilti	gilti	NOUN
taxlaw-6682	77	27	“	"	PUNCT
taxlaw-6682	77	28	creates	create	VERB
taxlaw-6682	77	29	obvious	obvious	ADJ
taxlaw-6682	77	30	discrimination	discrimination	NOUN
taxlaw-6682	77	31	between	between	ADP
taxlaw-6682	77	32	intellectual	intellectual	ADJ
taxlaw-6682	77	33	-	-	PUNCT
taxlaw-6682	77	34	propertyintensive	propertyintensive	ADJ
taxlaw-6682	77	35	domestic	domestic	ADJ
taxlaw-6682	77	36	corporations	corporation	NOUN
taxlaw-6682	77	37	…	…	PUNCT
taxlaw-6682	77	38	and	and	CCONJ
taxlaw-6682	77	39	other	other	ADJ
taxlaw-6682	77	40	domestic	domestic	ADJ
taxlaw-6682	77	41	c	c	PROPN
taxlaw-6682	77	42	corporations	corporation	NOUN
taxlaw-6682	77	43	”	"	PUNCT
taxlaw-6682	77	44	and	and	CCONJ
taxlaw-6682	77	45	may	may	AUX
taxlaw-6682	77	46	incentivize	incentivize	VERB
taxlaw-6682	77	47	shifting	shift	VERB
taxlaw-6682	77	48	income	income	NOUN
taxlaw-6682	77	49	abroad	abroad	ADV
taxlaw-6682	77	50	”	"	PUNCT
taxlaw-6682	77	51	)	)	PUNCT
taxlaw-6682	77	52	.	.	PUNCT
taxlaw-6682	78	1	11	11	NUM
taxlaw-6682	78	2	see	see	VERB
taxlaw-6682	78	3	reuven	reuven	PROPN
taxlaw-6682	78	4	s.	s.	PROPN
taxlaw-6682	78	5	avi	avi	PROPN
taxlaw-6682	78	6	-	-	PUNCT
taxlaw-6682	78	7	yonah	yonah	PROPN
taxlaw-6682	78	8	&	&	CCONJ
taxlaw-6682	78	9	nir	nir	PROPN
taxlaw-6682	78	10	fishbien	fishbien	NOUN
taxlaw-6682	78	11	,	,	PUNCT
taxlaw-6682	78	12	once	once	ADV
taxlaw-6682	78	13	more	more	ADV
taxlaw-6682	78	14	,	,	PUNCT
taxlaw-6682	78	15	with	with	ADP
taxlaw-6682	78	16	feeling	feeling	NOUN
taxlaw-6682	78	17	:	:	PUNCT
taxlaw-6682	78	18	the	the	DET
taxlaw-6682	78	19	‘	'	PUNCT
taxlaw-6682	78	20	tax	tax	NOUN
taxlaw-6682	78	21	cuts	cut	NOUN
taxlaw-6682	78	22	and	and	CCONJ
taxlaw-6682	78	23	jobs	job	NOUN
taxlaw-6682	78	24	’	'	PUNCT
taxlaw-6682	78	25	act	act	NOUN
taxlaw-6682	78	26	and	and	CCONJ
taxlaw-6682	78	27	the	the	DET
taxlaw-6682	78	28	original	original	ADJ
taxlaw-6682	78	29	intent	intent	NOUN
taxlaw-6682	78	30	of	of	ADP
taxlaw-6682	78	31	subpart	subpart	NOUN
taxlaw-6682	78	32	f	f	PROPN
taxlaw-6682	78	33	,	,	PUNCT
taxlaw-6682	78	34	157	157	NUM
taxlaw-6682	78	35	tax	tax	NOUN
taxlaw-6682	78	36	notes	note	NOUN
taxlaw-6682	78	37	959	959	NUM
taxlaw-6682	78	38	,	,	PUNCT
taxlaw-6682	78	39	966	966	NUM
taxlaw-6682	78	40	(	(	PUNCT
taxlaw-6682	78	41	nov	nov	PROPN
taxlaw-6682	78	42	.	.	PROPN
taxlaw-6682	78	43	13	13	NUM
taxlaw-6682	78	44	,	,	PUNCT
taxlaw-6682	78	45	2017	2017	NUM
taxlaw-6682	78	46	)	)	PUNCT
taxlaw-6682	78	47	.	.	PUNCT
taxlaw-6682	79	1	2020	2020	NUM
taxlaw-6682	79	2	]	]	PUNCT
taxlaw-6682	80	1	the	the	DET
taxlaw-6682	80	2	case	case	NOUN
taxlaw-6682	80	3	for	for	ADP
taxlaw-6682	80	4	tax	tax	NOUN
taxlaw-6682	80	5	integration	integration	NOUN
taxlaw-6682	80	6	and	and	CCONJ
taxlaw-6682	80	7	current	current	ADJ
taxlaw-6682	80	8	-	-	PUNCT
taxlaw-6682	80	9	base	base	NOUN
taxlaw-6682	80	10	taxation	taxation	NOUN
taxlaw-6682	80	11	5	5	NUM
taxlaw-6682	80	12	as	as	ADP
taxlaw-6682	80	13	domestic	domestic	ADJ
taxlaw-6682	80	14	earnings	earning	NOUN
taxlaw-6682	80	15	–	–	PUNCT
taxlaw-6682	80	16	21	21	NUM
taxlaw-6682	80	17	%	%	NOUN
taxlaw-6682	80	18	.	.	PUNCT
taxlaw-6682	81	1	this	this	PRON
taxlaw-6682	81	2	,	,	PUNCT
taxlaw-6682	81	3	combined	combine	VERB
taxlaw-6682	81	4	with	with	ADP
taxlaw-6682	81	5	tax	tax	NOUN
taxlaw-6682	81	6	integration	integration	NOUN
taxlaw-6682	81	7	,	,	PUNCT
taxlaw-6682	81	8	should	should	AUX
taxlaw-6682	81	9	provide	provide	VERB
taxlaw-6682	81	10	a	a	DET
taxlaw-6682	81	11	significant	significant	ADJ
taxlaw-6682	81	12	relief	relief	NOUN
taxlaw-6682	81	13	from	from	ADP
taxlaw-6682	81	14	the	the	DET
taxlaw-6682	81	15	relatively	relatively	ADV
taxlaw-6682	81	16	high	high	ADJ
taxlaw-6682	81	17	double	double	ADJ
taxlaw-6682	81	18	taxation	taxation	NOUN
taxlaw-6682	81	19	burden	burden	NOUN
taxlaw-6682	81	20	on	on	ADP
taxlaw-6682	81	21	u.s	u.s	PROPN
taxlaw-6682	81	22	.	.	PROPN
taxlaw-6682	81	23	mnes	mne	NOUN
taxlaw-6682	81	24	,	,	PUNCT
taxlaw-6682	81	25	allowing	allow	VERB
taxlaw-6682	81	26	them	they	PRON
taxlaw-6682	81	27	to	to	PART
taxlaw-6682	81	28	better	well	ADV
taxlaw-6682	81	29	compete	compete	VERB
taxlaw-6682	81	30	in	in	ADP
taxlaw-6682	81	31	the	the	DET
taxlaw-6682	81	32	global	global	ADJ
taxlaw-6682	81	33	economy	economy	NOUN
taxlaw-6682	81	34	.	.	PUNCT
taxlaw-6682	82	1	furthermore	furthermore	ADV
taxlaw-6682	82	2	,	,	PUNCT
taxlaw-6682	82	3	it	it	PRON
taxlaw-6682	82	4	will	will	AUX
taxlaw-6682	82	5	also	also	ADV
taxlaw-6682	82	6	eliminate	eliminate	VERB
taxlaw-6682	82	7	(	(	PUNCT
taxlaw-6682	82	8	or	or	CCONJ
taxlaw-6682	82	9	substantially	substantially	ADV
taxlaw-6682	82	10	reduce	reduce	VERB
taxlaw-6682	82	11	)	)	PUNCT
taxlaw-6682	82	12	the	the	DET
taxlaw-6682	82	13	debt	debt	NOUN
taxlaw-6682	82	14	-	-	PUNCT
taxlaw-6682	82	15	over	over	ADP
taxlaw-6682	82	16	-	-	PUNCT
taxlaw-6682	82	17	equity	equity	NOUN
taxlaw-6682	82	18	bias	bias	NOUN
taxlaw-6682	82	19	and	and	CCONJ
taxlaw-6682	82	20	the	the	DET
taxlaw-6682	82	21	inefficient	inefficient	ADJ
taxlaw-6682	82	22	penalty	penalty	NOUN
taxlaw-6682	82	23	on	on	ADP
taxlaw-6682	82	24	business	business	NOUN
taxlaw-6682	82	25	activities	activity	NOUN
taxlaw-6682	82	26	carried	carry	VERB
taxlaw-6682	82	27	through	through	ADP
taxlaw-6682	82	28	c	c	PROPN
taxlaw-6682	82	29	corporations	corporation	NOUN
taxlaw-6682	82	30	.	.	PUNCT
taxlaw-6682	83	1	current	current	ADJ
taxlaw-6682	83	2	-	-	PUNCT
taxlaw-6682	83	3	base	base	NOUN
taxlaw-6682	83	4	taxation	taxation	NOUN
taxlaw-6682	83	5	will	will	AUX
taxlaw-6682	83	6	eliminate	eliminate	VERB
taxlaw-6682	83	7	the	the	DET
taxlaw-6682	83	8	current	current	ADJ
taxlaw-6682	83	9	incentive	incentive	NOUN
taxlaw-6682	83	10	to	to	PART
taxlaw-6682	83	11	invest	invest	VERB
taxlaw-6682	83	12	and	and	CCONJ
taxlaw-6682	83	13	shift	shift	VERB
taxlaw-6682	83	14	income	income	NOUN
taxlaw-6682	83	15	abroad	abroad	ADV
taxlaw-6682	83	16	,	,	PUNCT
taxlaw-6682	83	17	while	while	SCONJ
taxlaw-6682	83	18	providing	provide	VERB
taxlaw-6682	83	19	an	an	DET
taxlaw-6682	83	20	important	important	ADJ
taxlaw-6682	83	21	source	source	NOUN
taxlaw-6682	83	22	of	of	ADP
taxlaw-6682	83	23	revenue	revenue	NOUN
taxlaw-6682	83	24	to	to	ADP
taxlaw-6682	83	25	the	the	DET
taxlaw-6682	83	26	u.s	u.s	PROPN
taxlaw-6682	83	27	.	.	PROPN
taxlaw-6682	83	28	government	government	NOUN
taxlaw-6682	83	29	.	.	PUNCT
taxlaw-6682	84	1	the	the	DET
taxlaw-6682	84	2	first	first	ADJ
taxlaw-6682	84	3	part	part	NOUN
taxlaw-6682	84	4	of	of	ADP
taxlaw-6682	84	5	this	this	DET
taxlaw-6682	84	6	article	article	NOUN
taxlaw-6682	84	7	briefly	briefly	ADV
taxlaw-6682	84	8	discusses	discuss	VERB
taxlaw-6682	84	9	the	the	DET
taxlaw-6682	84	10	history	history	NOUN
taxlaw-6682	84	11	of	of	ADP
taxlaw-6682	84	12	tax	tax	NOUN
taxlaw-6682	84	13	integration	integration	NOUN
taxlaw-6682	84	14	in	in	ADP
taxlaw-6682	84	15	the	the	DET
taxlaw-6682	84	16	united	united	PROPN
taxlaw-6682	84	17	states	states	PROPN
taxlaw-6682	84	18	,	,	PUNCT
taxlaw-6682	84	19	focusing	focus	VERB
taxlaw-6682	84	20	specifically	specifically	ADV
taxlaw-6682	84	21	on	on	ADP
taxlaw-6682	84	22	dpd	dpd	NOUN
taxlaw-6682	84	23	and	and	CCONJ
taxlaw-6682	84	24	imputation	imputation	NOUN
taxlaw-6682	84	25	forms	form	NOUN
taxlaw-6682	84	26	of	of	ADP
taxlaw-6682	84	27	integration	integration	NOUN
taxlaw-6682	84	28	.	.	PUNCT
taxlaw-6682	85	1	the	the	DET
taxlaw-6682	85	2	second	second	ADJ
taxlaw-6682	85	3	part	part	NOUN
taxlaw-6682	85	4	discusses	discuss	VERB
taxlaw-6682	85	5	the	the	DET
taxlaw-6682	85	6	current	current	ADJ
taxlaw-6682	85	7	domestic	domestic	ADJ
taxlaw-6682	85	8	and	and	CCONJ
taxlaw-6682	85	9	international	international	ADJ
taxlaw-6682	85	10	problems	problem	NOUN
taxlaw-6682	85	11	of	of	ADP
taxlaw-6682	85	12	tax	tax	NOUN
taxlaw-6682	85	13	integration	integration	NOUN
taxlaw-6682	85	14	.	.	PUNCT
taxlaw-6682	86	1	the	the	DET
taxlaw-6682	86	2	third	third	ADJ
taxlaw-6682	86	3	part	part	NOUN
taxlaw-6682	86	4	examines	examine	VERB
taxlaw-6682	86	5	the	the	DET
taxlaw-6682	86	6	main	main	ADJ
taxlaw-6682	86	7	problems	problem	NOUN
taxlaw-6682	86	8	associated	associate	VERB
taxlaw-6682	86	9	with	with	ADP
taxlaw-6682	86	10	adopting	adopt	VERB
taxlaw-6682	86	11	tax	tax	NOUN
taxlaw-6682	86	12	integration	integration	NOUN
taxlaw-6682	86	13	.	.	PUNCT
taxlaw-6682	87	1	the	the	DET
taxlaw-6682	87	2	fourth	fourth	ADJ
taxlaw-6682	87	3	part	part	NOUN
taxlaw-6682	87	4	offers	offer	VERB
taxlaw-6682	87	5	a	a	DET
taxlaw-6682	87	6	new	new	ADJ
taxlaw-6682	87	7	comprehensive	comprehensive	ADJ
taxlaw-6682	87	8	tax	tax	NOUN
taxlaw-6682	87	9	reform	reform	NOUN
taxlaw-6682	87	10	proposal	proposal	NOUN
taxlaw-6682	87	11	,	,	PUNCT
taxlaw-6682	87	12	under	under	ADP
taxlaw-6682	87	13	which	which	PRON
taxlaw-6682	87	14	u.s	u.s	PROPN
taxlaw-6682	87	15	.	.	PROPN
taxlaw-6682	87	16	mnes	mne	NOUN
taxlaw-6682	87	17	will	will	AUX
taxlaw-6682	87	18	be	be	AUX
taxlaw-6682	87	19	subject	subject	ADJ
taxlaw-6682	87	20	to	to	ADP
taxlaw-6682	87	21	current	current	ADJ
taxlaw-6682	87	22	-	-	PUNCT
taxlaw-6682	87	23	base	base	NOUN
taxlaw-6682	87	24	taxation	taxation	NOUN
taxlaw-6682	87	25	,	,	PUNCT
taxlaw-6682	87	26	combined	combine	VERB
taxlaw-6682	87	27	with	with	ADP
taxlaw-6682	87	28	dpd	dpd	PROPN
taxlaw-6682	87	29	regime	regime	NOUN
taxlaw-6682	87	30	.	.	PUNCT
taxlaw-6682	88	1	ii	ii	PROPN
taxlaw-6682	88	2	.	.	PUNCT
taxlaw-6682	89	1	the	the	DET
taxlaw-6682	89	2	history	history	NOUN
taxlaw-6682	89	3	of	of	ADP
taxlaw-6682	89	4	tax	tax	NOUN
taxlaw-6682	89	5	integration	integration	NOUN
taxlaw-6682	89	6	in	in	ADP
taxlaw-6682	89	7	the	the	DET
taxlaw-6682	89	8	united	united	PROPN
taxlaw-6682	89	9	states	states	PROPN
taxlaw-6682	89	10	the	the	DET
taxlaw-6682	89	11	history	history	NOUN
taxlaw-6682	89	12	of	of	ADP
taxlaw-6682	89	13	tax	tax	NOUN
taxlaw-6682	89	14	integration	integration	NOUN
taxlaw-6682	89	15	in	in	ADP
taxlaw-6682	89	16	the	the	DET
taxlaw-6682	89	17	united	united	PROPN
taxlaw-6682	89	18	states	states	PROPN
taxlaw-6682	89	19	is	be	AUX
taxlaw-6682	89	20	important	important	ADJ
taxlaw-6682	89	21	for	for	ADP
taxlaw-6682	89	22	two	two	NUM
taxlaw-6682	89	23	main	main	ADJ
taxlaw-6682	89	24	reasons	reason	NOUN
taxlaw-6682	89	25	.	.	PUNCT
taxlaw-6682	90	1	first	first	ADV
taxlaw-6682	90	2	,	,	PUNCT
taxlaw-6682	90	3	it	it	PRON
taxlaw-6682	90	4	illuminates	illuminate	VERB
taxlaw-6682	90	5	that	that	SCONJ
taxlaw-6682	90	6	the	the	DET
taxlaw-6682	90	7	decision	decision	NOUN
taxlaw-6682	90	8	to	to	PART
taxlaw-6682	90	9	tax	tax	VERB
taxlaw-6682	90	10	corporate	corporate	ADJ
taxlaw-6682	90	11	income	income	NOUN
taxlaw-6682	90	12	twice	twice	ADV
taxlaw-6682	90	13	has	have	AUX
taxlaw-6682	90	14	remained	remain	VERB
taxlaw-6682	90	15	controversial	controversial	ADJ
taxlaw-6682	90	16	for	for	ADP
taxlaw-6682	90	17	over	over	ADP
taxlaw-6682	90	18	a	a	DET
taxlaw-6682	90	19	century	century	NOUN
taxlaw-6682	90	20	.	.	PUNCT
taxlaw-6682	91	1	second	second	ADJ
taxlaw-6682	91	2	,	,	PUNCT
taxlaw-6682	91	3	it	it	PRON
taxlaw-6682	91	4	shows	show	VERB
taxlaw-6682	91	5	that	that	SCONJ
taxlaw-6682	91	6	tax	tax	NOUN
taxlaw-6682	91	7	integration	integration	NOUN
taxlaw-6682	91	8	has	have	VERB
taxlaw-6682	91	9	inherent	inherent	ADJ
taxlaw-6682	91	10	problems	problem	NOUN
taxlaw-6682	91	11	that	that	PRON
taxlaw-6682	91	12	have	have	AUX
taxlaw-6682	91	13	prevented	prevent	VERB
taxlaw-6682	91	14	it	it	PRON
taxlaw-6682	91	15	from	from	ADP
taxlaw-6682	91	16	being	be	AUX
taxlaw-6682	91	17	implemented.12	implemented.12	NOUN
taxlaw-6682	91	18	it	it	PRON
taxlaw-6682	91	19	is	be	AUX
taxlaw-6682	91	20	generally	generally	ADV
taxlaw-6682	91	21	agreed	agree	VERB
taxlaw-6682	91	22	that	that	SCONJ
taxlaw-6682	91	23	the	the	DET
taxlaw-6682	91	24	best	good	ADJ
taxlaw-6682	91	25	form	form	NOUN
taxlaw-6682	91	26	of	of	ADP
taxlaw-6682	91	27	integration	integration	NOUN
taxlaw-6682	91	28	should	should	AUX
taxlaw-6682	91	29	comply	comply	VERB
taxlaw-6682	91	30	with	with	ADP
taxlaw-6682	91	31	the	the	DET
taxlaw-6682	91	32	following	following	ADJ
taxlaw-6682	91	33	terms	term	NOUN
taxlaw-6682	91	34	:	:	PUNCT
taxlaw-6682	91	35	it	it	PRON
taxlaw-6682	91	36	must	must	AUX
taxlaw-6682	91	37	be	be	AUX
taxlaw-6682	91	38	administratively	administratively	ADV
taxlaw-6682	91	39	feasible	feasible	ADJ
taxlaw-6682	91	40	,	,	PUNCT
taxlaw-6682	91	41	it	it	PRON
taxlaw-6682	91	42	must	must	AUX
taxlaw-6682	91	43	comply	comply	VERB
taxlaw-6682	91	44	with	with	ADP
taxlaw-6682	91	45	the	the	DET
taxlaw-6682	91	46	realization	realization	NOUN
taxlaw-6682	91	47	requirement	requirement	NOUN
taxlaw-6682	91	48	,	,	PUNCT
taxlaw-6682	91	49	it	it	PRON
taxlaw-6682	91	50	must	must	AUX
taxlaw-6682	91	51	further	further	VERB
taxlaw-6682	91	52	the	the	DET
taxlaw-6682	91	53	goal	goal	NOUN
taxlaw-6682	91	54	of	of	ADP
taxlaw-6682	91	55	the	the	DET
taxlaw-6682	91	56	ability	ability	NOUN
taxlaw-6682	91	57	-	-	PUNCT
taxlaw-6682	91	58	to	to	ADP
taxlaw-6682	91	59	-	-	PUNCT
taxlaw-6682	91	60	pay	pay	VERB
taxlaw-6682	91	61	principle	principle	NOUN
taxlaw-6682	91	62	by	by	ADP
taxlaw-6682	91	63	imposing	impose	VERB
taxlaw-6682	91	64	tax	tax	NOUN
taxlaw-6682	91	65	at	at	ADP
taxlaw-6682	91	66	the	the	DET
taxlaw-6682	91	67	shareholder	shareholder	NOUN
taxlaw-6682	91	68	level	level	NOUN
taxlaw-6682	91	69	,	,	PUNCT
taxlaw-6682	91	70	and	and	CCONJ
taxlaw-6682	91	71	it	it	PRON
taxlaw-6682	91	72	must	must	AUX
taxlaw-6682	91	73	tax	tax	VERB
taxlaw-6682	91	74	corporate	corporate	ADJ
taxlaw-6682	91	75	earnings	earning	NOUN
taxlaw-6682	91	76	only	only	ADV
taxlaw-6682	91	77	once	once	ADV
taxlaw-6682	91	78	,	,	PUNCT
taxlaw-6682	91	79	whether	whether	SCONJ
taxlaw-6682	91	80	retained	retain	VERB
taxlaw-6682	91	81	or	or	CCONJ
taxlaw-6682	91	82	distributed.13	distributed.13	NOUN
taxlaw-6682	91	83	it	it	PRON
taxlaw-6682	91	84	is	be	AUX
taxlaw-6682	91	85	common	common	ADJ
taxlaw-6682	91	86	to	to	PART
taxlaw-6682	91	87	divide	divide	VERB
taxlaw-6682	91	88	the	the	DET
taxlaw-6682	91	89	many	many	ADJ
taxlaw-6682	91	90	forms	form	NOUN
taxlaw-6682	91	91	of	of	ADP
taxlaw-6682	91	92	tax	tax	NOUN
taxlaw-6682	91	93	integration	integration	NOUN
taxlaw-6682	91	94	into	into	ADP
taxlaw-6682	91	95	two	two	NUM
taxlaw-6682	91	96	main	main	ADJ
taxlaw-6682	91	97	groups	group	NOUN
taxlaw-6682	91	98	:	:	PUNCT
taxlaw-6682	91	99	full	full	ADJ
taxlaw-6682	91	100	and	and	CCONJ
taxlaw-6682	91	101	partial	partial	ADJ
taxlaw-6682	91	102	integration	integration	NOUN
taxlaw-6682	91	103	.	.	PUNCT
taxlaw-6682	92	1	under	under	ADP
taxlaw-6682	92	2	full	full	ADJ
taxlaw-6682	92	3	integration	integration	NOUN
taxlaw-6682	92	4	,	,	PUNCT
taxlaw-6682	92	5	the	the	DET
taxlaw-6682	92	6	income	income	NOUN
taxlaw-6682	92	7	earned	earn	VERB
taxlaw-6682	92	8	at	at	ADP
taxlaw-6682	92	9	the	the	DET
taxlaw-6682	92	10	corporate	corporate	ADJ
taxlaw-6682	92	11	level	level	NOUN
taxlaw-6682	92	12	,	,	PUNCT
taxlaw-6682	92	13	whether	whether	SCONJ
taxlaw-6682	92	14	distributed	distribute	VERB
taxlaw-6682	92	15	or	or	CCONJ
taxlaw-6682	92	16	not	not	PART
taxlaw-6682	92	17	,	,	PUNCT
taxlaw-6682	92	18	is	be	AUX
taxlaw-6682	92	19	attributed	attribute	VERB
taxlaw-6682	92	20	to	to	ADP
taxlaw-6682	92	21	the	the	DET
taxlaw-6682	92	22	shareholders	shareholder	NOUN
taxlaw-6682	92	23	,	,	PUNCT
taxlaw-6682	92	24	just	just	ADV
taxlaw-6682	92	25	as	as	SCONJ
taxlaw-6682	92	26	if	if	SCONJ
taxlaw-6682	92	27	they	they	PRON
taxlaw-6682	92	28	were	be	AUX
taxlaw-6682	92	29	partners	partner	NOUN
taxlaw-6682	92	30	in	in	ADP
taxlaw-6682	92	31	a	a	DET
taxlaw-6682	92	32	partnership	partnership	NOUN
taxlaw-6682	92	33	,	,	PUNCT
taxlaw-6682	92	34	and	and	CCONJ
taxlaw-6682	92	35	taxed	tax	VERB
taxlaw-6682	92	36	only	only	ADV
taxlaw-6682	92	37	at	at	ADP
taxlaw-6682	92	38	the	the	DET
taxlaw-6682	92	39	shareholder	shareholder	NOUN
taxlaw-6682	92	40	level.14	level.14	PROPN
taxlaw-6682	92	41	most	most	ADJ
taxlaw-6682	92	42	of	of	ADP
taxlaw-6682	92	43	the	the	DET
taxlaw-6682	92	44	proposals	proposal	NOUN
taxlaw-6682	92	45	for	for	ADP
taxlaw-6682	92	46	integration	integration	NOUN
taxlaw-6682	92	47	,	,	PUNCT
taxlaw-6682	92	48	though	though	ADV
taxlaw-6682	92	49	,	,	PUNCT
taxlaw-6682	92	50	are	be	AUX
taxlaw-6682	92	51	for	for	ADP
taxlaw-6682	92	52	partial	partial	ADJ
taxlaw-6682	92	53	integration	integration	NOUN
taxlaw-6682	92	54	.	.	PUNCT
taxlaw-6682	93	1	partial	partial	ADJ
taxlaw-6682	93	2	integration	integration	NOUN
taxlaw-6682	93	3	offers	offer	VERB
taxlaw-6682	93	4	the	the	DET
taxlaw-6682	93	5	same	same	ADJ
taxlaw-6682	93	6	treatment	treatment	NOUN
taxlaw-6682	93	7	as	as	ADP
taxlaw-6682	93	8	full	full	ADJ
taxlaw-6682	93	9	integration	integration	NOUN
taxlaw-6682	93	10	,	,	PUNCT
taxlaw-6682	93	11	but	but	CCONJ
taxlaw-6682	93	12	only	only	ADV
taxlaw-6682	93	13	to	to	ADP
taxlaw-6682	93	14	the	the	DET
taxlaw-6682	93	15	extent	extent	NOUN
taxlaw-6682	93	16	the	the	DET
taxlaw-6682	93	17	income	income	NOUN
taxlaw-6682	93	18	earned	earn	VERB
taxlaw-6682	93	19	at	at	ADP
taxlaw-6682	93	20	the	the	DET
taxlaw-6682	93	21	corporate	corporate	ADJ
taxlaw-6682	93	22	level	level	NOUN
taxlaw-6682	93	23	is	be	AUX
taxlaw-6682	93	24	distributed	distribute	VERB
taxlaw-6682	93	25	,	,	PUNCT
taxlaw-6682	93	26	and	and	CCONJ
taxlaw-6682	93	27	not	not	PART
taxlaw-6682	93	28	retained	retain	VERB
taxlaw-6682	93	29	at	at	ADP
taxlaw-6682	93	30	the	the	DET
taxlaw-6682	93	31	corporate	corporate	ADJ
taxlaw-6682	93	32	level.15	level.15	NOUN
taxlaw-6682	93	33	under	under	ADP
taxlaw-6682	93	34	the	the	DET
taxlaw-6682	93	35	current	current	ADJ
taxlaw-6682	93	36	double	double	ADJ
taxlaw-6682	93	37	taxation	taxation	NOUN
taxlaw-6682	93	38	mechanism	mechanism	NOUN
taxlaw-6682	93	39	,	,	PUNCT
taxlaw-6682	93	40	dividends	dividend	NOUN
taxlaw-6682	93	41	are	be	AUX
taxlaw-6682	93	42	taxed	tax	VERB
taxlaw-6682	93	43	as	as	ADP
taxlaw-6682	93	44	capital	capital	NOUN
taxlaw-6682	93	45	gains	gain	NOUN
taxlaw-6682	93	46	at	at	ADP
taxlaw-6682	93	47	a	a	DET
taxlaw-6682	93	48	preferential	preferential	ADJ
taxlaw-6682	93	49	low	low	ADJ
taxlaw-6682	93	50	rate.16	rate.16	NOUN
taxlaw-6682	93	51	in	in	ADP
taxlaw-6682	93	52	a	a	DET
taxlaw-6682	93	53	sense	sense	NOUN
taxlaw-6682	93	54	,	,	PUNCT
taxlaw-6682	93	55	this	this	DET
taxlaw-6682	93	56	reduced	reduce	VERB
taxlaw-6682	93	57	rate	rate	NOUN
taxlaw-6682	93	58	(	(	PUNCT
taxlaw-6682	93	59	compared	compare	VERB
taxlaw-6682	93	60	to	to	ADP
taxlaw-6682	93	61	the	the	DET
taxlaw-6682	93	62	top	top	ADJ
taxlaw-6682	93	63	marginal	marginal	ADJ
taxlaw-6682	93	64	ordinary	ordinary	ADJ
taxlaw-6682	93	65	tax	tax	NOUN
taxlaw-6682	93	66	rate	rate	NOUN
taxlaw-6682	93	67	)	)	PUNCT
taxlaw-6682	93	68	reflects	reflect	VERB
taxlaw-6682	93	69	partial	partial	ADJ
taxlaw-6682	93	70	integration	integration	NOUN
taxlaw-6682	93	71	,	,	PUNCT
taxlaw-6682	93	72	yet	yet	CCONJ
taxlaw-6682	93	73	it	it	PRON
taxlaw-6682	93	74	does	do	AUX
taxlaw-6682	93	75	not	not	PART
taxlaw-6682	93	76	eliminate	eliminate	VERB
taxlaw-6682	93	77	the	the	DET
taxlaw-6682	93	78	current	current	ADJ
taxlaw-6682	93	79	distortions	distortion	NOUN
taxlaw-6682	93	80	of	of	ADP
taxlaw-6682	93	81	double	double	ADJ
taxlaw-6682	93	82	taxation	taxation	NOUN
taxlaw-6682	93	83	.	.	PUNCT
taxlaw-6682	94	1	the	the	DET
taxlaw-6682	94	2	lower	low	ADJ
taxlaw-6682	94	3	dividend	dividend	NOUN
taxlaw-6682	94	4	tax	tax	NOUN
taxlaw-6682	94	5	is	be	AUX
taxlaw-6682	94	6	aimed	aim	VERB
taxlaw-6682	94	7	to	to	PART
taxlaw-6682	94	8	provide	provide	VERB
taxlaw-6682	94	9	relief	relief	NOUN
taxlaw-6682	94	10	from	from	ADP
taxlaw-6682	94	11	the	the	DET
taxlaw-6682	94	12	high	high	ADJ
taxlaw-6682	94	13	burden	burden	NOUN
taxlaw-6682	94	14	of	of	ADP
taxlaw-6682	94	15	double	double	ADJ
taxlaw-6682	94	16	taxation	taxation	NOUN
taxlaw-6682	94	17	.	.	PUNCT
taxlaw-6682	95	1	but	but	CCONJ
taxlaw-6682	95	2	12	12	NUM
taxlaw-6682	95	3	r.	r.	PROPN
taxlaw-6682	95	4	glenn	glenn	PROPN
taxlaw-6682	95	5	hubbard	hubbard	PROPN
taxlaw-6682	95	6	,	,	PUNCT
taxlaw-6682	95	7	economic	economic	ADJ
taxlaw-6682	95	8	effects	effect	NOUN
taxlaw-6682	95	9	of	of	ADP
taxlaw-6682	95	10	the	the	DET
taxlaw-6682	95	11	2003	2003	NUM
taxlaw-6682	95	12	partial	partial	ADJ
taxlaw-6682	95	13	integration	integration	NOUN
taxlaw-6682	95	14	proposal	proposal	NOUN
taxlaw-6682	95	15	in	in	ADP
taxlaw-6682	95	16	the	the	DET
taxlaw-6682	95	17	united	united	PROPN
taxlaw-6682	95	18	states	states	PROPN
taxlaw-6682	95	19	,	,	PUNCT
taxlaw-6682	95	20	12	12	NUM
taxlaw-6682	95	21	int’l	int’l	NUM
taxlaw-6682	95	22	tax	tax	NOUN
taxlaw-6682	95	23	&	&	CCONJ
taxlaw-6682	95	24	pub	pub	NOUN
taxlaw-6682	95	25	.	.	PUNCT
taxlaw-6682	96	1	fin	fin	NOUN
taxlaw-6682	96	2	.	.	PUNCT
taxlaw-6682	97	1	97	97	NUM
taxlaw-6682	97	2	,	,	PUNCT
taxlaw-6682	97	3	101–103	101–103	NUM
taxlaw-6682	97	4	(	(	PUNCT
taxlaw-6682	97	5	2005	2005	NUM
taxlaw-6682	97	6	)	)	PUNCT
taxlaw-6682	97	7	.	.	PUNCT
taxlaw-6682	98	1	these	these	DET
taxlaw-6682	98	2	problems	problem	NOUN
taxlaw-6682	98	3	are	be	AUX
taxlaw-6682	98	4	discussed	discuss	VERB
taxlaw-6682	98	5	in	in	ADP
taxlaw-6682	98	6	part	part	PROPN
taxlaw-6682	98	7	ii	ii	PROPN
taxlaw-6682	98	8	,	,	PUNCT
taxlaw-6682	98	9	infra	infra	NOUN
taxlaw-6682	98	10	.	.	PUNCT
taxlaw-6682	99	1	13	13	NUM
taxlaw-6682	99	2	see	see	VERB
taxlaw-6682	99	3	david	david	PROPN
taxlaw-6682	99	4	b.	b.	PROPN
taxlaw-6682	99	5	clement	clement	PROPN
taxlaw-6682	99	6	,	,	PUNCT
taxlaw-6682	99	7	the	the	DET
taxlaw-6682	99	8	american	american	PROPN
taxlaw-6682	99	9	law	law	PROPN
taxlaw-6682	99	10	institute	institute	PROPN
taxlaw-6682	99	11	reporter	reporter	NOUN
taxlaw-6682	99	12	's	's	PART
taxlaw-6682	99	13	study	study	NOUN
taxlaw-6682	99	14	of	of	ADP
taxlaw-6682	99	15	corporate	corporate	ADJ
taxlaw-6682	99	16	tax	tax	NOUN
taxlaw-6682	99	17	integration	integration	NOUN
taxlaw-6682	99	18	:	:	PUNCT
taxlaw-6682	99	19	a	a	DET
taxlaw-6682	99	20	critique	critique	NOUN
taxlaw-6682	99	21	19	19	NUM
taxlaw-6682	99	22	(	(	PUNCT
taxlaw-6682	99	23	feb	feb	X
taxlaw-6682	99	24	.	.	PROPN
taxlaw-6682	99	25	14	14	NUM
taxlaw-6682	99	26	,	,	PUNCT
taxlaw-6682	99	27	1994	1994	NUM
taxlaw-6682	99	28	)	)	PUNCT
taxlaw-6682	99	29	(	(	PUNCT
taxlaw-6682	99	30	unpublished	unpublished	ADJ
taxlaw-6682	99	31	ll.m	ll.m	NOUN
taxlaw-6682	99	32	.	.	PUNCT
taxlaw-6682	100	1	thesis	thesis	NOUN
taxlaw-6682	100	2	,	,	PUNCT
taxlaw-6682	100	3	georgetown	georgetown	PROPN
taxlaw-6682	100	4	university	university	PROPN
taxlaw-6682	100	5	law	law	NOUN
taxlaw-6682	100	6	center	center	NOUN
taxlaw-6682	100	7	)	)	PUNCT
taxlaw-6682	100	8	.	.	PUNCT
taxlaw-6682	101	1	14	14	NUM
taxlaw-6682	101	2	u.s	u.s	PROPN
taxlaw-6682	101	3	.	.	PROPN
taxlaw-6682	101	4	dep’t	dep’t	NOUN
taxlaw-6682	101	5	of	of	ADP
taxlaw-6682	101	6	the	the	DET
taxlaw-6682	101	7	treasury	treasury	NOUN
taxlaw-6682	101	8	,	,	PUNCT
taxlaw-6682	101	9	blueprints	blueprint	NOUN
taxlaw-6682	101	10	for	for	ADP
taxlaw-6682	101	11	basic	basic	ADJ
taxlaw-6682	101	12	tax	tax	NOUN
taxlaw-6682	101	13	reform	reform	NOUN
taxlaw-6682	101	14	68	68	NUM
taxlaw-6682	101	15	(	(	PUNCT
taxlaw-6682	101	16	1977	1977	NUM
taxlaw-6682	101	17	)	)	PUNCT
taxlaw-6682	101	18	.	.	PUNCT
taxlaw-6682	102	1	15	15	NUM
taxlaw-6682	102	2	graetz	graetz	PROPN
taxlaw-6682	102	3	&	&	CCONJ
taxlaw-6682	102	4	warren	warren	PROPN
taxlaw-6682	102	5	jr	jr	PROPN
taxlaw-6682	102	6	.	.	PROPN
taxlaw-6682	102	7	integration	integration	NOUN
taxlaw-6682	102	8	of	of	ADP
taxlaw-6682	102	9	corporate	corporate	ADJ
taxlaw-6682	102	10	and	and	CCONJ
taxlaw-6682	102	11	shareholder	shareholder	NOUN
taxlaw-6682	102	12	taxes	taxis	NOUN
taxlaw-6682	102	13	,	,	PUNCT
taxlaw-6682	102	14	supra	supra	PROPN
taxlaw-6682	102	15	note	note	NOUN
taxlaw-6682	102	16	5	5	NUM
taxlaw-6682	102	17	,	,	PUNCT
taxlaw-6682	102	18	at	at	ADP
taxlaw-6682	102	19	687	687	NUM
taxlaw-6682	102	20	(	(	PUNCT
taxlaw-6682	102	21	“	"	PUNCT
taxlaw-6682	102	22	how	how	SCONJ
taxlaw-6682	102	23	would	would	AUX
taxlaw-6682	102	24	integration	integration	NOUN
taxlaw-6682	102	25	take	take	VERB
taxlaw-6682	102	26	account	account	NOUN
taxlaw-6682	102	27	of	of	ADP
taxlaw-6682	102	28	the	the	DET
taxlaw-6682	102	29	fact	fact	NOUN
taxlaw-6682	102	30	that	that	SCONJ
taxlaw-6682	102	31	some	some	DET
taxlaw-6682	102	32	corporate	corporate	ADJ
taxlaw-6682	102	33	income	income	NOUN
taxlaw-6682	102	34	is	be	AUX
taxlaw-6682	102	35	distributed	distribute	VERB
taxlaw-6682	102	36	to	to	ADP
taxlaw-6682	102	37	shareholders	shareholder	NOUN
taxlaw-6682	102	38	without	without	ADP
taxlaw-6682	102	39	bearing	bear	VERB
taxlaw-6682	102	40	a	a	DET
taxlaw-6682	102	41	full	full	ADJ
taxlaw-6682	102	42	corporate	corporate	ADJ
taxlaw-6682	102	43	tax	tax	NOUN
taxlaw-6682	102	44	?	?	PUNCT
taxlaw-6682	103	1	there	there	PRON
taxlaw-6682	103	2	are	be	VERB
taxlaw-6682	103	3	two	two	NUM
taxlaw-6682	103	4	basic	basic	ADJ
taxlaw-6682	103	5	approaches	approach	NOUN
taxlaw-6682	103	6	…	…	PUNCT
taxlaw-6682	103	7	[under	[under	X
taxlaw-6682	103	8	the	the	DET
taxlaw-6682	103	9	second	second	ADJ
taxlaw-6682	103	10	approach	approach	NOUN
taxlaw-6682	103	11	,	,	PUNCT
taxlaw-6682	103	12	]	]	PUNCT
taxlaw-6682	103	13	instead	instead	ADV
taxlaw-6682	103	14	of	of	ADP
taxlaw-6682	103	15	requiring	require	VERB
taxlaw-6682	103	16	a	a	DET
taxlaw-6682	103	17	withholding	withholding	NOUN
taxlaw-6682	103	18	tax	tax	NOUN
taxlaw-6682	103	19	on	on	ADP
taxlaw-6682	103	20	any	any	DET
taxlaw-6682	103	21	dividends	dividend	NOUN
taxlaw-6682	103	22	paid	pay	VERB
taxlaw-6682	103	23	by	by	ADP
taxlaw-6682	103	24	the	the	DET
taxlaw-6682	103	25	corporation	corporation	NOUN
taxlaw-6682	103	26	,	,	PUNCT
taxlaw-6682	103	27	individual	individual	ADJ
taxlaw-6682	103	28	taxpayers	taxpayer	NOUN
taxlaw-6682	103	29	would	would	AUX
taxlaw-6682	103	30	be	be	AUX
taxlaw-6682	103	31	allowed	allow	VERB
taxlaw-6682	103	32	to	to	PART
taxlaw-6682	103	33	treat	treat	VERB
taxlaw-6682	103	34	dividends	dividend	NOUN
taxlaw-6682	103	35	as	as	ADP
taxlaw-6682	103	36	taxable	taxable	ADJ
taxlaw-6682	103	37	or	or	CCONJ
taxlaw-6682	103	38	nontaxable	nontaxable	ADJ
taxlaw-6682	103	39	,	,	PUNCT
taxlaw-6682	103	40	based	base	VERB
taxlaw-6682	103	41	on	on	ADP
taxlaw-6682	103	42	a	a	DET
taxlaw-6682	103	43	statement	statement	NOUN
taxlaw-6682	103	44	from	from	ADP
taxlaw-6682	103	45	each	each	DET
taxlaw-6682	103	46	corporation	corporation	NOUN
taxlaw-6682	103	47	regarding	regard	VERB
taxlaw-6682	103	48	the	the	DET
taxlaw-6682	103	49	amount	amount	NOUN
taxlaw-6682	103	50	of	of	ADP
taxlaw-6682	103	51	its	its	PRON
taxlaw-6682	103	52	dividends	dividend	NOUN
taxlaw-6682	103	53	that	that	PRON
taxlaw-6682	103	54	had	have	AUX
taxlaw-6682	103	55	borne	bear	VERB
taxlaw-6682	103	56	corporate	corporate	ADJ
taxlaw-6682	103	57	tax	tax	NOUN
taxlaw-6682	103	58	.	.	PUNCT
taxlaw-6682	103	59	”	"	PUNCT
taxlaw-6682	103	60	)	)	PUNCT
taxlaw-6682	103	61	.	.	PUNCT
taxlaw-6682	104	1	16	16	NUM
taxlaw-6682	104	2	i.r.c	i.r.c	NOUN
taxlaw-6682	104	3	.	.	PUNCT
taxlaw-6682	105	1	§	§	PROPN
taxlaw-6682	105	2	§	§	PROPN
taxlaw-6682	105	3	1(h)(1	1(h)(1	NUM
taxlaw-6682	105	4	)	)	PUNCT
taxlaw-6682	105	5	,	,	PUNCT
taxlaw-6682	105	6	(	(	PUNCT
taxlaw-6682	105	7	11	11	NUM
taxlaw-6682	105	8	)	)	PUNCT
taxlaw-6682	105	9	(	(	PUNCT
taxlaw-6682	105	10	2012	2012	NUM
taxlaw-6682	105	11	)	)	PUNCT
taxlaw-6682	105	12	.	.	PUNCT
taxlaw-6682	106	1	[	[	X
taxlaw-6682	106	2	vol	vol	NOUN
taxlaw-6682	106	3	.	.	PUNCT
taxlaw-6682	106	4	11:2	11:2	NUM
taxlaw-6682	106	5	columbia	columbia	PROPN
taxlaw-6682	106	6	journal	journal	PROPN
taxlaw-6682	106	7	of	of	ADP
taxlaw-6682	106	8	tax	tax	NOUN
taxlaw-6682	106	9	law	law	NOUN
taxlaw-6682	106	10	6	6	NUM
taxlaw-6682	106	11	congress	congress	PROPN
taxlaw-6682	106	12	only	only	ADV
taxlaw-6682	106	13	recently	recently	ADV
taxlaw-6682	106	14	(	(	PUNCT
taxlaw-6682	106	15	2003	2003	NUM
taxlaw-6682	106	16	)	)	PUNCT
taxlaw-6682	106	17	agreed	agree	VERB
taxlaw-6682	106	18	to	to	PART
taxlaw-6682	106	19	extend	extend	VERB
taxlaw-6682	106	20	such	such	ADJ
taxlaw-6682	106	21	relief	relief	NOUN
taxlaw-6682	106	22	;	;	PUNCT
taxlaw-6682	106	23	for	for	ADP
taxlaw-6682	106	24	many	many	ADJ
taxlaw-6682	106	25	years	year	NOUN
taxlaw-6682	106	26	the	the	DET
taxlaw-6682	106	27	traditional	traditional	ADJ
taxlaw-6682	106	28	full	full	ADJ
taxlaw-6682	106	29	-	-	PUNCT
taxlaw-6682	106	30	rate	rate	NOUN
taxlaw-6682	106	31	double	double	ADJ
taxlaw-6682	106	32	taxation	taxation	NOUN
taxlaw-6682	106	33	mechanism	mechanism	NOUN
taxlaw-6682	106	34	prevailed.17	prevailed.17	NOUN
taxlaw-6682	106	35	a.	a.	NOUN
taxlaw-6682	106	36	the	the	DET
taxlaw-6682	106	37	foundation	foundation	NOUN
taxlaw-6682	106	38	of	of	ADP
taxlaw-6682	106	39	corporate	corporate	ADJ
taxlaw-6682	106	40	taxation	taxation	NOUN
taxlaw-6682	106	41	corporate	corporate	ADJ
taxlaw-6682	106	42	income	income	NOUN
taxlaw-6682	106	43	was	be	AUX
taxlaw-6682	106	44	first	first	ADV
taxlaw-6682	106	45	taxed	tax	VERB
taxlaw-6682	106	46	under	under	ADP
taxlaw-6682	106	47	the	the	DET
taxlaw-6682	106	48	revenue	revenue	NOUN
taxlaw-6682	106	49	act	act	NOUN
taxlaw-6682	106	50	of	of	ADP
taxlaw-6682	106	51	1894	1894	NUM
taxlaw-6682	106	52	(	(	PUNCT
taxlaw-6682	106	53	wilson	wilson	PROPN
taxlaw-6682	106	54	-	-	PUNCT
taxlaw-6682	106	55	gorman	gorman	PROPN
taxlaw-6682	106	56	tariff	tariff	NOUN
taxlaw-6682	106	57	of	of	ADP
taxlaw-6682	106	58	1894	1894	NUM
taxlaw-6682	106	59	)	)	PUNCT
taxlaw-6682	106	60	,	,	PUNCT
taxlaw-6682	106	61	but	but	CCONJ
taxlaw-6682	106	62	the	the	DET
taxlaw-6682	106	63	supreme	supreme	PROPN
taxlaw-6682	106	64	court	court	PROPN
taxlaw-6682	106	65	held	hold	VERB
taxlaw-6682	106	66	the	the	DET
taxlaw-6682	106	67	act	act	NOUN
taxlaw-6682	106	68	unconstitutional.18	unconstitutional.18	PROPN
taxlaw-6682	106	69	in	in	ADP
taxlaw-6682	106	70	1909	1909	NUM
taxlaw-6682	106	71	,	,	PUNCT
taxlaw-6682	106	72	a	a	DET
taxlaw-6682	106	73	constitutional	constitutional	ADJ
taxlaw-6682	106	74	amendment	amendment	NOUN
taxlaw-6682	106	75	was	be	AUX
taxlaw-6682	106	76	proposed	propose	VERB
taxlaw-6682	106	77	to	to	PART
taxlaw-6682	106	78	impose	impose	VERB
taxlaw-6682	106	79	an	an	DET
taxlaw-6682	106	80	excise	excise	NOUN
taxlaw-6682	106	81	tax	tax	NOUN
taxlaw-6682	106	82	on	on	ADP
taxlaw-6682	106	83	corporations.19	corporations.19	NOUN
taxlaw-6682	106	84	the	the	DET
taxlaw-6682	106	85	corporate	corporate	ADJ
taxlaw-6682	106	86	excise	excise	NOUN
taxlaw-6682	106	87	tax	tax	NOUN
taxlaw-6682	106	88	provided	provide	VERB
taxlaw-6682	106	89	for	for	ADP
taxlaw-6682	106	90	a	a	DET
taxlaw-6682	106	91	one	one	NUM
taxlaw-6682	106	92	percent	percent	NOUN
taxlaw-6682	106	93	tax	tax	NOUN
taxlaw-6682	106	94	on	on	ADP
taxlaw-6682	106	95	corporate	corporate	ADJ
taxlaw-6682	106	96	income	income	NOUN
taxlaw-6682	106	97	with	with	ADP
taxlaw-6682	106	98	the	the	DET
taxlaw-6682	106	99	first	first	ADJ
taxlaw-6682	106	100	$	$	SYM
taxlaw-6682	106	101	5,000	5,000	NUM
taxlaw-6682	106	102	of	of	ADP
taxlaw-6682	106	103	income	income	NOUN
taxlaw-6682	106	104	exempt.20	exempt.20	NOUN
taxlaw-6682	106	105	this	this	DET
taxlaw-6682	106	106	tax	tax	NOUN
taxlaw-6682	106	107	was	be	AUX
taxlaw-6682	106	108	upheld	uphold	VERB
taxlaw-6682	106	109	by	by	ADP
taxlaw-6682	106	110	the	the	DET
taxlaw-6682	106	111	supreme	supreme	PROPN
taxlaw-6682	106	112	court21	court21	PROPN
taxlaw-6682	106	113	and	and	CCONJ
taxlaw-6682	106	114	was	be	AUX
taxlaw-6682	106	115	affixed	affix	VERB
taxlaw-6682	106	116	with	with	ADP
taxlaw-6682	106	117	the	the	DET
taxlaw-6682	106	118	income	income	NOUN
taxlaw-6682	106	119	tax	tax	NOUN
taxlaw-6682	106	120	in	in	ADP
taxlaw-6682	106	121	the	the	DET
taxlaw-6682	106	122	revenue	revenue	NOUN
taxlaw-6682	106	123	act	act	NOUN
taxlaw-6682	106	124	of	of	ADP
taxlaw-6682	106	125	1913	1913	NUM
taxlaw-6682	106	126	,	,	PUNCT
taxlaw-6682	106	127	in	in	ADP
taxlaw-6682	106	128	which	which	PRON
taxlaw-6682	106	129	the	the	DET
taxlaw-6682	106	130	exemption	exemption	NOUN
taxlaw-6682	106	131	of	of	ADP
taxlaw-6682	106	132	$	$	SYM
taxlaw-6682	106	133	5,000	5,000	NUM
taxlaw-6682	106	134	was	be	AUX
taxlaw-6682	106	135	repealed.22	repealed.22	NOUN
taxlaw-6682	106	136	it	it	PRON
taxlaw-6682	106	137	was	be	AUX
taxlaw-6682	106	138	the	the	DET
taxlaw-6682	106	139	first	first	ADJ
taxlaw-6682	106	140	time	time	NOUN
taxlaw-6682	106	141	that	that	PRON
taxlaw-6682	106	142	corporations	corporation	NOUN
taxlaw-6682	106	143	and	and	CCONJ
taxlaw-6682	106	144	individuals	individual	NOUN
taxlaw-6682	106	145	were	be	AUX
taxlaw-6682	106	146	subject	subject	ADJ
taxlaw-6682	106	147	to	to	ADP
taxlaw-6682	106	148	separate	separate	ADJ
taxlaw-6682	106	149	income	income	NOUN
taxlaw-6682	106	150	taxes	taxis	NOUN
taxlaw-6682	106	151	.	.	PUNCT
taxlaw-6682	107	1	at	at	ADP
taxlaw-6682	107	2	the	the	DET
taxlaw-6682	107	3	time	time	NOUN
taxlaw-6682	107	4	,	,	PUNCT
taxlaw-6682	107	5	the	the	DET
taxlaw-6682	107	6	risk	risk	NOUN
taxlaw-6682	107	7	of	of	ADP
taxlaw-6682	107	8	double	double	ADJ
taxlaw-6682	107	9	taxation	taxation	NOUN
taxlaw-6682	107	10	of	of	ADP
taxlaw-6682	107	11	corporate	corporate	ADJ
taxlaw-6682	107	12	earnings	earning	NOUN
taxlaw-6682	107	13	was	be	AUX
taxlaw-6682	107	14	addressed	address	VERB
taxlaw-6682	107	15	by	by	ADP
taxlaw-6682	107	16	generally	generally	ADV
taxlaw-6682	107	17	excluding	exclude	VERB
taxlaw-6682	107	18	dividends	dividend	NOUN
taxlaw-6682	107	19	from	from	ADP
taxlaw-6682	107	20	individual	individual	ADJ
taxlaw-6682	107	21	taxable	taxable	ADJ
taxlaw-6682	107	22	income.23	income.23	NOUN
taxlaw-6682	107	23	this	this	PRON
taxlaw-6682	107	24	was	be	AUX
taxlaw-6682	107	25	the	the	DET
taxlaw-6682	107	26	first	first	ADJ
taxlaw-6682	107	27	phase	phase	NOUN
taxlaw-6682	107	28	of	of	ADP
taxlaw-6682	107	29	integration	integration	NOUN
taxlaw-6682	107	30	in	in	ADP
taxlaw-6682	107	31	the	the	DET
taxlaw-6682	107	32	u.s	u.s	PROPN
taxlaw-6682	107	33	.	.	PROPN
taxlaw-6682	107	34	tax	tax	NOUN
taxlaw-6682	107	35	code.24	code.24	NOUN
taxlaw-6682	107	36	in	in	ADP
taxlaw-6682	107	37	1936	1936	NUM
taxlaw-6682	107	38	,	,	PUNCT
taxlaw-6682	107	39	congress	congress	PROPN
taxlaw-6682	107	40	introduced	introduce	VERB
taxlaw-6682	107	41	the	the	DET
taxlaw-6682	107	42	bracket	bracket	NOUN
taxlaw-6682	107	43	rates	rate	NOUN
taxlaw-6682	107	44	for	for	ADP
taxlaw-6682	107	45	corporate	corporate	ADJ
taxlaw-6682	107	46	income	income	NOUN
taxlaw-6682	107	47	tax	tax	NOUN
taxlaw-6682	107	48	.	.	PUNCT
taxlaw-6682	108	1	25	25	NUM
taxlaw-6682	108	2	distributed	distribute	VERB
taxlaw-6682	108	3	income	income	NOUN
taxlaw-6682	108	4	was	be	AUX
taxlaw-6682	108	5	taxed	tax	VERB
taxlaw-6682	108	6	at	at	ADP
taxlaw-6682	108	7	rates	rate	NOUN
taxlaw-6682	108	8	ranging	range	VERB
taxlaw-6682	108	9	from	from	ADP
taxlaw-6682	108	10	8	8	NUM
taxlaw-6682	108	11	%	%	NOUN
taxlaw-6682	108	12	to	to	PART
taxlaw-6682	108	13	15	15	NUM
taxlaw-6682	108	14	%	%	NOUN
taxlaw-6682	108	15	.	.	PUNCT
taxlaw-6682	109	1	undistributed	undistributed	ADJ
taxlaw-6682	109	2	income	income	NOUN
taxlaw-6682	109	3	was	be	AUX
taxlaw-6682	109	4	subject	subject	ADJ
taxlaw-6682	109	5	to	to	ADP
taxlaw-6682	109	6	an	an	DET
taxlaw-6682	109	7	additional	additional	ADJ
taxlaw-6682	109	8	surtax	surtax	NOUN
taxlaw-6682	109	9	with	with	ADP
taxlaw-6682	109	10	rates	rate	NOUN
taxlaw-6682	109	11	ranging	range	VERB
taxlaw-6682	109	12	from	from	ADP
taxlaw-6682	109	13	7	7	NUM
taxlaw-6682	109	14	%	%	NOUN
taxlaw-6682	109	15	to	to	ADP
taxlaw-6682	109	16	27%.26	27%.26	NUM
taxlaw-6682	109	17	the	the	DET
taxlaw-6682	109	18	main	main	ADJ
taxlaw-6682	109	19	purpose	purpose	NOUN
taxlaw-6682	109	20	was	be	AUX
taxlaw-6682	109	21	to	to	PART
taxlaw-6682	109	22	eliminate	eliminate	VERB
taxlaw-6682	109	23	any	any	DET
taxlaw-6682	109	24	incentives	incentive	NOUN
taxlaw-6682	109	25	to	to	PART
taxlaw-6682	109	26	accumulate	accumulate	VERB
taxlaw-6682	109	27	earnings	earning	NOUN
taxlaw-6682	109	28	in	in	ADP
taxlaw-6682	109	29	the	the	DET
taxlaw-6682	109	30	corporation	corporation	NOUN
taxlaw-6682	109	31	and	and	CCONJ
taxlaw-6682	109	32	deferring	defer	VERB
taxlaw-6682	109	33	individual	individual	ADJ
taxlaw-6682	109	34	tax	tax	NOUN
taxlaw-6682	109	35	.	.	PUNCT
taxlaw-6682	110	1	two	two	NUM
taxlaw-6682	110	2	years	year	NOUN
taxlaw-6682	110	3	later	later	ADV
taxlaw-6682	110	4	,	,	PUNCT
taxlaw-6682	110	5	the	the	DET
taxlaw-6682	110	6	surtax	surtax	NOUN
taxlaw-6682	110	7	was	be	AUX
taxlaw-6682	110	8	repealed.27	repealed.27	PROPN
taxlaw-6682	110	9	ironically	ironically	ADV
taxlaw-6682	110	10	,	,	PUNCT
taxlaw-6682	110	11	some	some	PRON
taxlaw-6682	110	12	argue	argue	VERB
taxlaw-6682	110	13	that	that	SCONJ
taxlaw-6682	110	14	the	the	DET
taxlaw-6682	110	15	double	double	ADJ
taxlaw-6682	110	16	taxation	taxation	NOUN
taxlaw-6682	110	17	mechanism	mechanism	NOUN
taxlaw-6682	110	18	as	as	SCONJ
taxlaw-6682	110	19	we	we	PRON
taxlaw-6682	110	20	know	know	VERB
taxlaw-6682	110	21	it	it	PRON
taxlaw-6682	110	22	today	today	NOUN
taxlaw-6682	110	23	was	be	AUX
taxlaw-6682	110	24	the	the	DET
taxlaw-6682	110	25	result	result	NOUN
taxlaw-6682	110	26	of	of	ADP
taxlaw-6682	110	27	an	an	DET
taxlaw-6682	110	28	intensive	intensive	ADJ
taxlaw-6682	110	29	lobbying	lobbying	NOUN
taxlaw-6682	110	30	efforts	effort	NOUN
taxlaw-6682	110	31	by	by	ADP
taxlaw-6682	110	32	large	large	ADJ
taxlaw-6682	110	33	corporations	corporation	NOUN
taxlaw-6682	110	34	that	that	PRON
taxlaw-6682	110	35	preferred	prefer	VERB
taxlaw-6682	110	36	the	the	DET
taxlaw-6682	110	37	double	double	ADJ
taxlaw-6682	110	38	taxation	taxation	NOUN
taxlaw-6682	110	39	mechanism	mechanism	NOUN
taxlaw-6682	110	40	over	over	ADP
taxlaw-6682	110	41	a	a	DET
taxlaw-6682	110	42	higher	high	ADJ
taxlaw-6682	110	43	tax	tax	NOUN
taxlaw-6682	110	44	on	on	ADP
taxlaw-6682	110	45	undistributed	undistributed	ADJ
taxlaw-6682	110	46	corporate	corporate	ADJ
taxlaw-6682	110	47	profits	profit	NOUN
taxlaw-6682	110	48	so	so	SCONJ
taxlaw-6682	110	49	that	that	SCONJ
taxlaw-6682	110	50	shareholders	shareholder	NOUN
taxlaw-6682	110	51	would	would	AUX
taxlaw-6682	110	52	be	be	AUX
taxlaw-6682	110	53	inclined	incline	VERB
taxlaw-6682	110	54	to	to	PART
taxlaw-6682	110	55	keep	keep	VERB
taxlaw-6682	110	56	earnings	earning	NOUN
taxlaw-6682	110	57	at	at	ADP
taxlaw-6682	110	58	the	the	DET
taxlaw-6682	110	59	corporate	corporate	ADJ
taxlaw-6682	110	60	level	level	NOUN
taxlaw-6682	110	61	to	to	PART
taxlaw-6682	110	62	avoid	avoid	VERB
taxlaw-6682	110	63	the	the	DET
taxlaw-6682	110	64	additional	additional	ADJ
taxlaw-6682	110	65	layer	layer	NOUN
taxlaw-6682	110	66	of	of	ADP
taxlaw-6682	110	67	tax.28	tax.28	NOUN
taxlaw-6682	110	68	17	17	NUM
taxlaw-6682	110	69	see	see	VERB
taxlaw-6682	110	70	graetz	graetz	PROPN
taxlaw-6682	110	71	&	&	CCONJ
taxlaw-6682	110	72	warren	warren	PROPN
taxlaw-6682	110	73	jr	jr	PROPN
taxlaw-6682	110	74	.	.	PROPN
taxlaw-6682	110	75	integration	integration	NOUN
taxlaw-6682	110	76	of	of	ADP
taxlaw-6682	110	77	corporate	corporate	ADJ
taxlaw-6682	110	78	and	and	CCONJ
taxlaw-6682	110	79	shareholder	shareholder	NOUN
taxlaw-6682	110	80	taxes	taxis	NOUN
taxlaw-6682	110	81	.	.	PUNCT
taxlaw-6682	111	1	,	,	PUNCT
taxlaw-6682	111	2	supra	supra	PROPN
taxlaw-6682	111	3	note	note	PROPN
taxlaw-6682	111	4	5	5	NUM
taxlaw-6682	111	5	,	,	PUNCT
taxlaw-6682	111	6	at	at	ADP
taxlaw-6682	111	7	687	687	NUM
taxlaw-6682	111	8	.	.	PUNCT
taxlaw-6682	112	1	18	18	NUM
taxlaw-6682	112	2	pollock	pollock	NOUN
taxlaw-6682	112	3	v.	v.	ADP
taxlaw-6682	112	4	farmers	farmer	NOUN
taxlaw-6682	112	5	’	’	PART
taxlaw-6682	112	6	loan	loan	PROPN
taxlaw-6682	112	7	&	&	CCONJ
taxlaw-6682	112	8	trust	trust	PROPN
taxlaw-6682	112	9	co.	co.	PROPN
taxlaw-6682	112	10	,	,	PUNCT
taxlaw-6682	112	11	158	158	NUM
taxlaw-6682	112	12	u.s	u.s	PROPN
taxlaw-6682	112	13	.	.	PROPN
taxlaw-6682	112	14	601	601	NUM
taxlaw-6682	112	15	(	(	PUNCT
taxlaw-6682	112	16	1895	1895	NUM
taxlaw-6682	112	17	)	)	PUNCT
taxlaw-6682	112	18	.	.	PUNCT
taxlaw-6682	113	1	19	19	NUM
taxlaw-6682	113	2	steven	steven	PROPN
taxlaw-6682	113	3	a.	a.	PROPN
taxlaw-6682	113	4	bank	bank	PROPN
taxlaw-6682	113	5	,	,	PUNCT
taxlaw-6682	113	6	is	be	AUX
taxlaw-6682	113	7	double	double	ADJ
taxlaw-6682	113	8	taxation	taxation	NOUN
taxlaw-6682	113	9	a	a	DET
taxlaw-6682	113	10	scapegoat	scapegoat	NOUN
taxlaw-6682	113	11	for	for	ADP
taxlaw-6682	113	12	declining	decline	VERB
taxlaw-6682	113	13	dividends	dividend	NOUN
taxlaw-6682	113	14	?	?	PUNCT
taxlaw-6682	114	1	evidence	evidence	NOUN
taxlaw-6682	114	2	from	from	ADP
taxlaw-6682	114	3	history	history	NOUN
taxlaw-6682	114	4	,	,	PUNCT
taxlaw-6682	114	5	56	56	NUM
taxlaw-6682	114	6	tax	tax	NOUN
taxlaw-6682	114	7	l.	l.	PROPN
taxlaw-6682	114	8	rev	rev	PROPN
taxlaw-6682	114	9	.	.	PROPN
taxlaw-6682	114	10	463	463	NUM
taxlaw-6682	114	11	,	,	PUNCT
taxlaw-6682	114	12	478	478	NUM
taxlaw-6682	114	13	(	(	PUNCT
taxlaw-6682	114	14	2003	2003	NUM
taxlaw-6682	114	15	)	)	PUNCT
taxlaw-6682	114	16	.	.	PUNCT
taxlaw-6682	115	1	20	20	NUM
taxlaw-6682	115	2	boris	boris	PROPN
taxlaw-6682	115	3	bittker	bittker	PROPN
taxlaw-6682	115	4	&	&	CCONJ
taxlaw-6682	115	5	james	james	PROPN
taxlaw-6682	115	6	s.	s.	PROPN
taxlaw-6682	115	7	eustice	eustice	PROPN
taxlaw-6682	115	8	,	,	PUNCT
taxlaw-6682	115	9	federal	federal	ADJ
taxlaw-6682	115	10	income	income	NOUN
taxlaw-6682	115	11	taxation	taxation	NOUN
taxlaw-6682	115	12	of	of	ADP
taxlaw-6682	115	13	corporations	corporation	NOUN
taxlaw-6682	115	14	and	and	CCONJ
taxlaw-6682	115	15	shareholders	shareholder	NOUN
taxlaw-6682	115	16	¶	¶	NUM
taxlaw-6682	115	17	1.01	1.01	NUM
taxlaw-6682	115	18	(	(	PUNCT
taxlaw-6682	115	19	7th	7th	ADJ
taxlaw-6682	115	20	ed	ed	NOUN
taxlaw-6682	115	21	.	.	PROPN
taxlaw-6682	115	22	2000	2000	NUM
taxlaw-6682	115	23	)	)	PUNCT
taxlaw-6682	115	24	.	.	PUNCT
taxlaw-6682	116	1	21	21	NUM
taxlaw-6682	116	2	flint	flint	NOUN
taxlaw-6682	116	3	v.	v.	ADP
taxlaw-6682	116	4	stone	stone	PROPN
taxlaw-6682	116	5	tracy	tracy	PROPN
taxlaw-6682	116	6	co.	co.	PROPN
taxlaw-6682	116	7	,	,	PUNCT
taxlaw-6682	116	8	220	220	NUM
taxlaw-6682	116	9	u.s	u.s	PROPN
taxlaw-6682	116	10	.	.	PROPN
taxlaw-6682	116	11	107	107	NUM
taxlaw-6682	116	12	,	,	PUNCT
taxlaw-6682	116	13	115–16	115–16	NUM
taxlaw-6682	116	14	(	(	PUNCT
taxlaw-6682	116	15	1911	1911	NUM
taxlaw-6682	116	16	)	)	PUNCT
taxlaw-6682	116	17	.	.	PUNCT
taxlaw-6682	117	1	22	22	NUM
taxlaw-6682	117	2	see	see	VERB
taxlaw-6682	117	3	jack	jack	PROPN
taxlaw-6682	117	4	taylor	taylor	PROPN
taxlaw-6682	117	5	,	,	PUNCT
taxlaw-6682	117	6	corporate	corporate	ADJ
taxlaw-6682	117	7	income	income	NOUN
taxlaw-6682	117	8	tax	tax	NOUN
taxlaw-6682	117	9	brackets	bracket	NOUN
taxlaw-6682	117	10	and	and	CCONJ
taxlaw-6682	117	11	rates	rate	NOUN
taxlaw-6682	117	12	,	,	PUNCT
taxlaw-6682	117	13	1909–2002	1909–2002	NUM
taxlaw-6682	117	14	,	,	PUNCT
taxlaw-6682	117	15	irs	irs	PROPN
taxlaw-6682	117	16	stat	stat	PROPN
taxlaw-6682	117	17	.	.	PUNCT
taxlaw-6682	118	1	income	income	NOUN
taxlaw-6682	118	2	bull	bull	NOUN
taxlaw-6682	118	3	.	.	PUNCT
taxlaw-6682	119	1	(	(	PUNCT
taxlaw-6682	119	2	2003	2003	NUM
taxlaw-6682	119	3	)	)	PUNCT
taxlaw-6682	119	4	,	,	PUNCT
taxlaw-6682	119	5	available	available	ADJ
taxlaw-6682	119	6	at	at	ADP
taxlaw-6682	119	7	https://www.irs.gov/pub/irs-soi/02corate.pdf	https://www.irs.gov/pub/irs-soi/02corate.pdf	NOUN
taxlaw-6682	120	1	[	[	X
taxlaw-6682	120	2	https://perma.cc/8mw2-zrfb	https://perma.cc/8mw2-zrfb	X
taxlaw-6682	120	3	]	]	X
taxlaw-6682	120	4	.	.	PUNCT
taxlaw-6682	121	1	23	23	NUM
taxlaw-6682	121	2	see	see	VERB
taxlaw-6682	121	3	bank	bank	NOUN
taxlaw-6682	121	4	,	,	PUNCT
taxlaw-6682	121	5	supra	supra	PROPN
taxlaw-6682	121	6	note	note	PROPN
taxlaw-6682	121	7	19	19	NUM
taxlaw-6682	121	8	,	,	PUNCT
taxlaw-6682	121	9	at	at	ADP
taxlaw-6682	121	10	489	489	NUM
taxlaw-6682	121	11	.	.	PUNCT
taxlaw-6682	122	1	dividends	dividend	NOUN
taxlaw-6682	122	2	could	could	AUX
taxlaw-6682	122	3	still	still	ADV
taxlaw-6682	122	4	be	be	AUX
taxlaw-6682	122	5	subject	subject	ADJ
taxlaw-6682	122	6	to	to	ADP
taxlaw-6682	122	7	a	a	DET
taxlaw-6682	122	8	surtax	surtax	NOUN
taxlaw-6682	122	9	.	.	PUNCT
taxlaw-6682	123	1	24	24	NUM
taxlaw-6682	124	1	i	i	PRON
taxlaw-6682	124	2	d.	d.	NOUN
taxlaw-6682	124	3	at	at	ADP
taxlaw-6682	124	4	489	489	NUM
taxlaw-6682	124	5	-	-	SYM
taxlaw-6682	124	6	490	490	NUM
taxlaw-6682	124	7	.	.	PUNCT
taxlaw-6682	125	1	by	by	ADP
taxlaw-6682	125	2	excluding	exclude	VERB
taxlaw-6682	125	3	dividends	dividend	NOUN
taxlaw-6682	125	4	from	from	ADP
taxlaw-6682	125	5	the	the	DET
taxlaw-6682	125	6	“	"	PUNCT
taxlaw-6682	125	7	normal	normal	ADJ
taxlaw-6682	125	8	”	"	PUNCT
taxlaw-6682	125	9	individual	individual	ADJ
taxlaw-6682	125	10	income	income	NOUN
taxlaw-6682	125	11	tax	tax	NOUN
taxlaw-6682	125	12	,	,	PUNCT
taxlaw-6682	125	13	corporate	corporate	ADJ
taxlaw-6682	125	14	income	income	NOUN
taxlaw-6682	125	15	was	be	AUX
taxlaw-6682	125	16	first	first	ADV
taxlaw-6682	125	17	taxed	tax	VERB
taxlaw-6682	125	18	at	at	ADP
taxlaw-6682	125	19	corporate	corporate	ADJ
taxlaw-6682	125	20	rates	rate	NOUN
taxlaw-6682	125	21	,	,	PUNCT
taxlaw-6682	125	22	and	and	CCONJ
taxlaw-6682	125	23	then	then	ADV
taxlaw-6682	125	24	at	at	ADP
taxlaw-6682	125	25	surtax	surtax	NOUN
taxlaw-6682	125	26	rates	rate	NOUN
taxlaw-6682	125	27	(	(	PUNCT
taxlaw-6682	125	28	at	at	ADP
taxlaw-6682	125	29	progressive	progressive	ADJ
taxlaw-6682	125	30	rates	rate	NOUN
taxlaw-6682	125	31	up	up	ADP
taxlaw-6682	125	32	to	to	PART
taxlaw-6682	125	33	6	6	NUM
taxlaw-6682	125	34	%	%	NOUN
taxlaw-6682	125	35	)	)	PUNCT
taxlaw-6682	125	36	,	,	PUNCT
taxlaw-6682	125	37	if	if	SCONJ
taxlaw-6682	125	38	applicable	applicable	ADJ
taxlaw-6682	125	39	,	,	PUNCT
taxlaw-6682	125	40	when	when	SCONJ
taxlaw-6682	125	41	received	receive	VERB
taxlaw-6682	125	42	by	by	ADP
taxlaw-6682	125	43	individuals	individual	NOUN
taxlaw-6682	125	44	.	.	PUNCT
taxlaw-6682	126	1	on	on	ADP
taxlaw-6682	126	2	the	the	DET
taxlaw-6682	126	3	other	other	ADJ
taxlaw-6682	126	4	hand	hand	NOUN
taxlaw-6682	126	5	,	,	PUNCT
taxlaw-6682	126	6	noncorporate	noncorporate	ADJ
taxlaw-6682	126	7	income	income	NOUN
taxlaw-6682	126	8	was	be	AUX
taxlaw-6682	126	9	subject	subject	ADJ
taxlaw-6682	126	10	to	to	ADP
taxlaw-6682	126	11	the	the	DET
taxlaw-6682	126	12	“	"	PUNCT
taxlaw-6682	126	13	normal	normal	ADJ
taxlaw-6682	126	14	”	"	PUNCT
taxlaw-6682	126	15	individual	individual	ADJ
taxlaw-6682	126	16	income	income	NOUN
taxlaw-6682	126	17	tax	tax	NOUN
taxlaw-6682	126	18	,	,	PUNCT
taxlaw-6682	126	19	and	and	CCONJ
taxlaw-6682	126	20	above	above	ADP
taxlaw-6682	126	21	a	a	DET
taxlaw-6682	126	22	certain	certain	ADJ
taxlaw-6682	126	23	level	level	NOUN
taxlaw-6682	126	24	,	,	PUNCT
taxlaw-6682	126	25	the	the	DET
taxlaw-6682	126	26	same	same	ADJ
taxlaw-6682	126	27	additional	additional	ADJ
taxlaw-6682	126	28	surtax	surtax	NOUN
taxlaw-6682	126	29	was	be	AUX
taxlaw-6682	126	30	applied	apply	VERB
taxlaw-6682	126	31	.	.	PUNCT
taxlaw-6682	127	1	corporate	corporate	ADJ
taxlaw-6682	127	2	income	income	NOUN
taxlaw-6682	127	3	and	and	CCONJ
taxlaw-6682	127	4	individual	individual	ADJ
taxlaw-6682	127	5	tax	tax	NOUN
taxlaw-6682	127	6	rates	rate	NOUN
taxlaw-6682	127	7	were	be	AUX
taxlaw-6682	127	8	tied	tie	VERB
taxlaw-6682	127	9	and	and	CCONJ
taxlaw-6682	127	10	related	relate	VERB
taxlaw-6682	127	11	.	.	PUNCT
taxlaw-6682	128	1	congress	congress	PROPN
taxlaw-6682	128	2	thus	thus	ADV
taxlaw-6682	128	3	made	make	VERB
taxlaw-6682	128	4	the	the	DET
taxlaw-6682	128	5	corporate	corporate	ADJ
taxlaw-6682	128	6	income	income	NOUN
taxlaw-6682	128	7	tax	tax	NOUN
taxlaw-6682	128	8	a	a	DET
taxlaw-6682	128	9	quasi	quasi	ADJ
taxlaw-6682	128	10	-	-	ADJ
taxlaw-6682	128	11	withholding	withholding	ADJ
taxlaw-6682	128	12	provision	provision	NOUN
taxlaw-6682	128	13	for	for	ADP
taxlaw-6682	128	14	individual	individual	ADJ
taxlaw-6682	128	15	income	income	NOUN
taxlaw-6682	128	16	tax	tax	NOUN
taxlaw-6682	128	17	.	.	PUNCT
taxlaw-6682	129	1	25	25	NUM
taxlaw-6682	129	2	see	see	VERB
taxlaw-6682	129	3	bank	bank	NOUN
taxlaw-6682	129	4	,	,	PUNCT
taxlaw-6682	129	5	supra	supra	PROPN
taxlaw-6682	129	6	note	note	PROPN
taxlaw-6682	129	7	19	19	NUM
taxlaw-6682	129	8	,	,	PUNCT
taxlaw-6682	129	9	at	at	ADP
taxlaw-6682	129	10	511	511	NUM
taxlaw-6682	129	11	.	.	PUNCT
taxlaw-6682	130	1	26	26	NUM
taxlaw-6682	131	1	i	i	PRON
taxlaw-6682	131	2	d.	d.	PROPN
taxlaw-6682	131	3	27	27	NUM
taxlaw-6682	132	1	i	i	PRON
taxlaw-6682	132	2	d.	d.	PROPN
taxlaw-6682	132	3	at	at	ADP
taxlaw-6682	132	4	515	515	NUM
taxlaw-6682	132	5	.	.	PUNCT
taxlaw-6682	132	6	28	28	NUM
taxlaw-6682	132	7	steven	steven	PROPN
taxlaw-6682	132	8	a.	a.	PROPN
taxlaw-6682	132	9	bank	bank	PROPN
taxlaw-6682	132	10	,	,	PUNCT
taxlaw-6682	132	11	the	the	DET
taxlaw-6682	132	12	story	story	NOUN
taxlaw-6682	132	13	of	of	ADP
taxlaw-6682	132	14	double	double	ADJ
taxlaw-6682	132	15	taxation	taxation	NOUN
taxlaw-6682	132	16	:	:	PUNCT
taxlaw-6682	132	17	a	a	DET
taxlaw-6682	132	18	clash	clash	NOUN
taxlaw-6682	132	19	over	over	ADP
taxlaw-6682	132	20	the	the	DET
taxlaw-6682	132	21	control	control	NOUN
taxlaw-6682	132	22	of	of	ADP
taxlaw-6682	132	23	corporate	corporate	ADJ
taxlaw-6682	132	24	earnings	earning	NOUN
taxlaw-6682	132	25	,	,	PUNCT
taxlaw-6682	132	26	in	in	ADP
taxlaw-6682	132	27	business	business	NOUN
taxlaw-6682	132	28	tax	tax	NOUN
taxlaw-6682	132	29	stories	story	NOUN
taxlaw-6682	132	30	159	159	NUM
taxlaw-6682	132	31	(	(	PUNCT
taxlaw-6682	132	32	steven	steven	PROPN
taxlaw-6682	132	33	a.	a.	PROPN
taxlaw-6682	132	34	bank	bank	PROPN
taxlaw-6682	132	35	&	&	CCONJ
taxlaw-6682	132	36	kirk	kirk	PROPN
taxlaw-6682	132	37	j.	j.	PROPN
taxlaw-6682	132	38	stark	stark	PROPN
taxlaw-6682	132	39	eds	eds	PROPN
taxlaw-6682	132	40	.	.	PROPN
taxlaw-6682	132	41	,	,	PUNCT
taxlaw-6682	132	42	2005	2005	NUM
taxlaw-6682	132	43	)	)	PUNCT
taxlaw-6682	132	44	.	.	PUNCT
taxlaw-6682	133	1	the	the	DET
taxlaw-6682	133	2	essay	essay	PROPN
taxlaw-6682	133	3	examines	examine	VERB
taxlaw-6682	133	4	the	the	DET
taxlaw-6682	133	5	circumstances	circumstance	NOUN
taxlaw-6682	133	6	leading	lead	VERB
taxlaw-6682	133	7	up	up	ADP
taxlaw-6682	133	8	to	to	ADP
taxlaw-6682	133	9	repeal	repeal	NOUN
taxlaw-6682	133	10	of	of	ADP
taxlaw-6682	133	11	the	the	DET
taxlaw-6682	133	12	dividend	dividend	NOUN
taxlaw-6682	133	13	exemption	exemption	NOUN
taxlaw-6682	133	14	and	and	CCONJ
taxlaw-6682	133	15	the	the	DET
taxlaw-6682	133	16	introduction	introduction	NOUN
taxlaw-6682	133	17	of	of	ADP
taxlaw-6682	133	18	full	full	ADJ
taxlaw-6682	133	19	double	double	ADJ
taxlaw-6682	133	20	taxation	taxation	NOUN
taxlaw-6682	133	21	and	and	CCONJ
taxlaw-6682	133	22	argues	argue	VERB
taxlaw-6682	133	23	that	that	SCONJ
taxlaw-6682	133	24	the	the	DET
taxlaw-6682	133	25	main	main	ADJ
taxlaw-6682	133	26	reason	reason	NOUN
taxlaw-6682	133	27	behind	behind	ADP
taxlaw-6682	133	28	it	it	PRON
taxlaw-6682	133	29	was	be	AUX
taxlaw-6682	133	30	a	a	DET
taxlaw-6682	133	31	threat	threat	NOUN
taxlaw-6682	133	32	from	from	ADP
taxlaw-6682	133	33	another	another	DET
taxlaw-6682	133	34	proposal	proposal	NOUN
taxlaw-6682	133	35	—	—	PUNCT
taxlaw-6682	133	36	the	the	DET
taxlaw-6682	133	37	undistributed	undistributed	ADJ
taxlaw-6682	133	38	profits	profit	NOUN
taxlaw-6682	133	39	tax	tax	NOUN
taxlaw-6682	133	40	.	.	PUNCT
taxlaw-6682	134	1	the	the	DET
taxlaw-6682	134	2	main	main	ADJ
taxlaw-6682	134	3	concern	concern	NOUN
taxlaw-6682	134	4	was	be	AUX
taxlaw-6682	134	5	that	that	SCONJ
taxlaw-6682	134	6	the	the	DET
taxlaw-6682	134	7	undistributed	undistributed	ADJ
taxlaw-6682	134	8	profits	profit	NOUN
taxlaw-6682	134	9	tax	tax	NOUN
taxlaw-6682	134	10	would	would	AUX
taxlaw-6682	134	11	put	put	VERB
taxlaw-6682	134	12	pressure	pressure	NOUN
taxlaw-6682	134	13	on	on	ADP
taxlaw-6682	134	14	managers	manager	NOUN
taxlaw-6682	134	15	of	of	ADP
taxlaw-6682	134	16	big	big	ADJ
taxlaw-6682	134	17	corporations	corporation	NOUN
taxlaw-6682	134	18	to	to	PART
taxlaw-6682	134	19	distribute	distribute	VERB
taxlaw-6682	134	20	their	their	PRON
taxlaw-6682	134	21	profits	profit	NOUN
taxlaw-6682	134	22	instead	instead	ADV
taxlaw-6682	134	23	of	of	ADP
taxlaw-6682	134	24	keeping	keep	VERB
taxlaw-6682	134	25	them	they	PRON
taxlaw-6682	134	26	in	in	ADP
taxlaw-6682	134	27	the	the	DET
taxlaw-6682	134	28	corporate	corporate	ADJ
taxlaw-6682	134	29	solution	solution	NOUN
taxlaw-6682	134	30	and	and	CCONJ
taxlaw-6682	134	31	using	use	VERB
taxlaw-6682	134	32	them	they	PRON
taxlaw-6682	134	33	for	for	ADP
taxlaw-6682	134	34	potential	potential	ADJ
taxlaw-6682	134	35	expansion	expansion	NOUN
taxlaw-6682	134	36	.	.	PUNCT
taxlaw-6682	135	1	the	the	DET
taxlaw-6682	135	2	threat	threat	NOUN
taxlaw-6682	135	3	posed	pose	VERB
taxlaw-6682	135	4	to	to	ADP
taxlaw-6682	135	5	managers	manager	NOUN
taxlaw-6682	135	6	by	by	ADP
taxlaw-6682	135	7	the	the	DET
taxlaw-6682	135	8	undistributed	undistribute	VERB
taxlaw-6682	135	9	profits	profit	NOUN
taxlaw-6682	135	10	tax	tax	NOUN
taxlaw-6682	135	11	led	lead	VERB
taxlaw-6682	135	12	them	they	PRON
taxlaw-6682	135	13	to	to	PART
taxlaw-6682	135	14	support	support	VERB
taxlaw-6682	135	15	the	the	DET
taxlaw-6682	135	16	retention	retention	NOUN
taxlaw-6682	135	17	of	of	ADP
taxlaw-6682	135	18	the	the	DET
taxlaw-6682	135	19	corporate	corporate	ADJ
taxlaw-6682	135	20	income	income	NOUN
taxlaw-6682	135	21	tax	tax	NOUN
taxlaw-6682	135	22	and	and	CCONJ
taxlaw-6682	135	23	eventually	eventually	ADV
taxlaw-6682	135	24	the	the	DET
taxlaw-6682	135	25	repeal	repeal	NOUN
taxlaw-6682	135	26	of	of	ADP
taxlaw-6682	135	27	the	the	DET
taxlaw-6682	135	28	dividend	dividend	NOUN
taxlaw-6682	135	29	exemption	exemption	NOUN
taxlaw-6682	135	30	.	.	PUNCT
taxlaw-6682	136	1	this	this	PRON
taxlaw-6682	136	2	is	be	AUX
taxlaw-6682	136	3	because	because	SCONJ
taxlaw-6682	136	4	double	double	ADJ
taxlaw-6682	136	5	taxation	taxation	NOUN
taxlaw-6682	136	6	would	would	AUX
taxlaw-6682	136	7	aid	aid	VERB
taxlaw-6682	136	8	in	in	ADP
taxlaw-6682	136	9	aligning	align	VERB
taxlaw-6682	136	10	management	management	NOUN
taxlaw-6682	136	11	-	-	PUNCT
taxlaw-6682	136	12	shareholder	shareholder	NOUN
taxlaw-6682	136	13	attitudes	attitude	NOUN
taxlaw-6682	136	14	toward	toward	ADP
taxlaw-6682	136	15	the	the	DET
taxlaw-6682	136	16	retention	retention	NOUN
taxlaw-6682	136	17	,	,	PUNCT
taxlaw-6682	136	18	and	and	CCONJ
taxlaw-6682	136	19	not	not	PART
taxlaw-6682	136	20	distribution	distribution	NOUN
taxlaw-6682	136	21	,	,	PUNCT
taxlaw-6682	136	22	of	of	ADP
taxlaw-6682	136	23	corporate	corporate	ADJ
taxlaw-6682	136	24	earnings	earning	NOUN
taxlaw-6682	136	25	.	.	PUNCT
taxlaw-6682	137	1	double	double	ADJ
taxlaw-6682	137	2	taxation	taxation	NOUN
taxlaw-6682	137	3	,	,	PUNCT
taxlaw-6682	137	4	according	accord	VERB
taxlaw-6682	137	5	to	to	ADP
taxlaw-6682	137	6	the	the	DET
taxlaw-6682	137	7	essay	essay	NOUN
taxlaw-6682	137	8	,	,	PUNCT
taxlaw-6682	137	9	became	become	VERB
taxlaw-6682	137	10	a	a	DET
taxlaw-6682	137	11	tool	tool	NOUN
taxlaw-6682	137	12	in	in	ADP
taxlaw-6682	137	13	the	the	DET
taxlaw-6682	137	14	campaign	campaign	NOUN
taxlaw-6682	137	15	against	against	ADP
taxlaw-6682	137	16	the	the	DET
taxlaw-6682	137	17	undistributed	undistributed	ADJ
taxlaw-6682	137	18	profits	profit	NOUN
taxlaw-6682	137	19	tax	tax	NOUN
taxlaw-6682	137	20	.	.	PUNCT
taxlaw-6682	138	1	2020	2020	NUM
taxlaw-6682	138	2	]	]	PUNCT
taxlaw-6682	139	1	the	the	DET
taxlaw-6682	139	2	case	case	NOUN
taxlaw-6682	139	3	for	for	ADP
taxlaw-6682	139	4	tax	tax	NOUN
taxlaw-6682	139	5	integration	integration	NOUN
taxlaw-6682	139	6	and	and	CCONJ
taxlaw-6682	139	7	current	current	ADJ
taxlaw-6682	139	8	-	-	PUNCT
taxlaw-6682	139	9	base	base	NOUN
taxlaw-6682	139	10	taxation	taxation	NOUN
taxlaw-6682	139	11	7	7	NUM
taxlaw-6682	139	12	b.	b.	PROPN
taxlaw-6682	139	13	the	the	DET
taxlaw-6682	139	14	50s	50	NOUN
taxlaw-6682	139	15	and	and	CCONJ
taxlaw-6682	139	16	60s	60	NOUN
taxlaw-6682	139	17	from	from	ADP
taxlaw-6682	139	18	1954	1954	NUM
taxlaw-6682	139	19	to	to	ADP
taxlaw-6682	139	20	1964	1964	NUM
taxlaw-6682	139	21	,	,	PUNCT
taxlaw-6682	139	22	individual	individual	ADJ
taxlaw-6682	139	23	shareholders	shareholder	NOUN
taxlaw-6682	139	24	were	be	AUX
taxlaw-6682	139	25	allowed	allow	VERB
taxlaw-6682	139	26	a	a	DET
taxlaw-6682	139	27	tax	tax	NOUN
taxlaw-6682	139	28	credit	credit	NOUN
taxlaw-6682	139	29	for	for	ADP
taxlaw-6682	139	30	a	a	DET
taxlaw-6682	139	31	fixed	fix	VERB
taxlaw-6682	139	32	percentage	percentage	NOUN
taxlaw-6682	139	33	of	of	ADP
taxlaw-6682	139	34	dividends	dividend	NOUN
taxlaw-6682	139	35	received.29	received.29	VERB
taxlaw-6682	139	36	a	a	DET
taxlaw-6682	139	37	partial	partial	ADJ
taxlaw-6682	139	38	exclusion	exclusion	NOUN
taxlaw-6682	139	39	was	be	AUX
taxlaw-6682	139	40	also	also	ADV
taxlaw-6682	139	41	available	available	ADJ
taxlaw-6682	139	42	from	from	ADP
taxlaw-6682	139	43	1954	1954	NUM
taxlaw-6682	139	44	to	to	ADP
taxlaw-6682	139	45	1986.30	1986.30	NUM
taxlaw-6682	139	46	during	during	ADP
taxlaw-6682	139	47	the	the	DET
taxlaw-6682	139	48	70s	70	NOUN
taxlaw-6682	139	49	,	,	PUNCT
taxlaw-6682	139	50	economists	economist	NOUN
taxlaw-6682	139	51	began	begin	VERB
taxlaw-6682	139	52	to	to	PART
taxlaw-6682	139	53	argue	argue	VERB
taxlaw-6682	139	54	that	that	SCONJ
taxlaw-6682	139	55	the	the	DET
taxlaw-6682	139	56	corporate	corporate	ADJ
taxlaw-6682	139	57	double	double	ADJ
taxlaw-6682	139	58	taxation	taxation	NOUN
taxlaw-6682	139	59	was	be	AUX
taxlaw-6682	139	60	the	the	DET
taxlaw-6682	139	61	main	main	ADJ
taxlaw-6682	139	62	reason	reason	NOUN
taxlaw-6682	139	63	for	for	ADP
taxlaw-6682	139	64	the	the	DET
taxlaw-6682	139	65	capital	capital	NOUN
taxlaw-6682	139	66	shortage	shortage	NOUN
taxlaw-6682	139	67	and	and	CCONJ
taxlaw-6682	139	68	that	that	DET
taxlaw-6682	139	69	integration	integration	NOUN
taxlaw-6682	139	70	would	would	AUX
taxlaw-6682	139	71	help	help	VERB
taxlaw-6682	139	72	relieve	relieve	VERB
taxlaw-6682	139	73	it	it	PRON
taxlaw-6682	139	74	.	.	PUNCT
taxlaw-6682	140	1	31	31	NUM
taxlaw-6682	140	2	in	in	ADP
taxlaw-6682	140	3	addition	addition	NOUN
taxlaw-6682	140	4	,	,	PUNCT
taxlaw-6682	140	5	policies	policy	NOUN
taxlaw-6682	140	6	in	in	ADP
taxlaw-6682	140	7	europe	europe	PROPN
taxlaw-6682	140	8	demonstrated	demonstrate	VERB
taxlaw-6682	140	9	that	that	SCONJ
taxlaw-6682	140	10	dividend	dividend	NOUN
taxlaw-6682	140	11	relief	relief	NOUN
taxlaw-6682	140	12	proposals	proposal	NOUN
taxlaw-6682	140	13	were	be	AUX
taxlaw-6682	140	14	driven	drive	VERB
taxlaw-6682	140	15	by	by	ADP
taxlaw-6682	140	16	the	the	DET
taxlaw-6682	140	17	goals	goal	NOUN
taxlaw-6682	140	18	of	of	ADP
taxlaw-6682	140	19	capital	capital	NOUN
taxlaw-6682	140	20	injection	injection	NOUN
taxlaw-6682	140	21	and	and	CCONJ
taxlaw-6682	140	22	increased	increase	VERB
taxlaw-6682	140	23	corporate	corporate	ADJ
taxlaw-6682	140	24	returns.32	returns.32	NOUN
taxlaw-6682	140	25	as	as	ADP
taxlaw-6682	140	26	such	such	ADJ
taxlaw-6682	140	27	,	,	PUNCT
taxlaw-6682	140	28	proposals	proposal	NOUN
taxlaw-6682	140	29	to	to	PART
taxlaw-6682	140	30	move	move	VERB
taxlaw-6682	140	31	towards	towards	ADP
taxlaw-6682	140	32	integration	integration	NOUN
taxlaw-6682	140	33	in	in	ADP
taxlaw-6682	140	34	the	the	DET
taxlaw-6682	140	35	form	form	NOUN
taxlaw-6682	140	36	of	of	ADP
taxlaw-6682	140	37	dividend	dividend	NOUN
taxlaw-6682	140	38	tax	tax	NOUN
taxlaw-6682	140	39	relief	relief	NOUN
taxlaw-6682	140	40	were	be	AUX
taxlaw-6682	140	41	often	often	ADV
taxlaw-6682	140	42	raised	raise	VERB
taxlaw-6682	140	43	in	in	ADP
taxlaw-6682	140	44	both	both	CCONJ
taxlaw-6682	140	45	the	the	DET
taxlaw-6682	140	46	united	united	PROPN
taxlaw-6682	140	47	states	states	PROPN
taxlaw-6682	140	48	and	and	CCONJ
taxlaw-6682	140	49	europe.33	europe.33	VERB
taxlaw-6682	140	50	the	the	DET
taxlaw-6682	140	51	call	call	NOUN
taxlaw-6682	140	52	for	for	ADP
taxlaw-6682	140	53	integration	integration	NOUN
taxlaw-6682	140	54	included	include	VERB
taxlaw-6682	140	55	the	the	DET
taxlaw-6682	140	56	desire	desire	NOUN
taxlaw-6682	140	57	to	to	PART
taxlaw-6682	140	58	eliminate	eliminate	VERB
taxlaw-6682	140	59	the	the	DET
taxlaw-6682	140	60	bias	bias	NOUN
taxlaw-6682	140	61	in	in	ADP
taxlaw-6682	140	62	favor	favor	NOUN
taxlaw-6682	140	63	of	of	ADP
taxlaw-6682	140	64	debt	debt	NOUN
taxlaw-6682	140	65	over	over	ADP
taxlaw-6682	140	66	equity,34	equity,34	NOUN
taxlaw-6682	140	67	improve	improve	VERB
taxlaw-6682	140	68	capital	capital	NOUN
taxlaw-6682	140	69	allocation	allocation	NOUN
taxlaw-6682	140	70	,	,	PUNCT
taxlaw-6682	140	71	make	make	VERB
taxlaw-6682	140	72	capital	capital	NOUN
taxlaw-6682	140	73	markets	market	NOUN
taxlaw-6682	140	74	more	more	ADV
taxlaw-6682	140	75	competitive	competitive	ADJ
taxlaw-6682	140	76	,	,	PUNCT
taxlaw-6682	140	77	and	and	CCONJ
taxlaw-6682	140	78	reduce	reduce	VERB
taxlaw-6682	140	79	the	the	DET
taxlaw-6682	140	80	difference	difference	NOUN
taxlaw-6682	140	81	between	between	ADP
taxlaw-6682	140	82	ordinary	ordinary	ADJ
taxlaw-6682	140	83	income	income	NOUN
taxlaw-6682	140	84	rates	rate	NOUN
taxlaw-6682	140	85	and	and	CCONJ
taxlaw-6682	140	86	capital	capital	NOUN
taxlaw-6682	140	87	gain	gain	NOUN
taxlaw-6682	140	88	rates.35	rates.35	NOUN
taxlaw-6682	140	89	some	some	PRON
taxlaw-6682	140	90	suggested	suggest	VERB
taxlaw-6682	140	91	a	a	DET
taxlaw-6682	140	92	partial	partial	ADJ
taxlaw-6682	140	93	dpd	dpd	NOUN
taxlaw-6682	140	94	regime	regime	NOUN
taxlaw-6682	140	95	,	,	PUNCT
taxlaw-6682	140	96	whereby	whereby	SCONJ
taxlaw-6682	140	97	corporations	corporation	NOUN
taxlaw-6682	140	98	could	could	AUX
taxlaw-6682	140	99	deduct	deduct	VERB
taxlaw-6682	140	100	only	only	ADV
taxlaw-6682	140	101	half	half	NOUN
taxlaw-6682	140	102	of	of	ADP
taxlaw-6682	140	103	the	the	DET
taxlaw-6682	140	104	amount	amount	NOUN
taxlaw-6682	140	105	of	of	ADP
taxlaw-6682	140	106	dividends	dividend	NOUN
taxlaw-6682	140	107	they	they	PRON
taxlaw-6682	140	108	distribute	distribute	VERB
taxlaw-6682	140	109	.	.	PUNCT
taxlaw-6682	141	1	36	36	NUM
taxlaw-6682	141	2	in	in	ADP
taxlaw-6682	141	3	general	general	ADJ
taxlaw-6682	141	4	,	,	PUNCT
taxlaw-6682	141	5	under	under	ADP
taxlaw-6682	141	6	the	the	DET
taxlaw-6682	141	7	dpd	dpd	NOUN
taxlaw-6682	141	8	form	form	NOUN
taxlaw-6682	141	9	of	of	ADP
taxlaw-6682	141	10	integration	integration	NOUN
taxlaw-6682	141	11	,	,	PUNCT
taxlaw-6682	141	12	the	the	DET
taxlaw-6682	141	13	same	same	ADJ
taxlaw-6682	141	14	rules	rule	NOUN
taxlaw-6682	141	15	regarding	regard	VERB
taxlaw-6682	141	16	the	the	DET
taxlaw-6682	141	17	deductibility	deductibility	NOUN
taxlaw-6682	141	18	of	of	ADP
taxlaw-6682	141	19	interest	interest	NOUN
taxlaw-6682	141	20	would	would	AUX
taxlaw-6682	141	21	apply	apply	VERB
taxlaw-6682	141	22	to	to	ADP
taxlaw-6682	141	23	dividends	dividend	NOUN
taxlaw-6682	141	24	,	,	PUNCT
taxlaw-6682	141	25	and	and	CCONJ
taxlaw-6682	141	26	corporations	corporation	NOUN
taxlaw-6682	141	27	would	would	AUX
taxlaw-6682	141	28	be	be	AUX
taxlaw-6682	141	29	able	able	ADJ
taxlaw-6682	141	30	to	to	PART
taxlaw-6682	141	31	deduct	deduct	VERB
taxlaw-6682	141	32	the	the	DET
taxlaw-6682	141	33	full	full	ADJ
taxlaw-6682	141	34	(	(	PUNCT
taxlaw-6682	141	35	or	or	CCONJ
taxlaw-6682	141	36	partial	partial	ADJ
taxlaw-6682	141	37	)	)	PUNCT
taxlaw-6682	141	38	amount	amount	NOUN
taxlaw-6682	141	39	of	of	ADP
taxlaw-6682	141	40	dividends	dividend	NOUN
taxlaw-6682	141	41	they	they	PRON
taxlaw-6682	141	42	distribute	distribute	VERB
taxlaw-6682	141	43	(	(	PUNCT
taxlaw-6682	141	44	after	after	ADP
taxlaw-6682	141	45	recognizing	recognize	VERB
taxlaw-6682	141	46	any	any	DET
taxlaw-6682	141	47	section	section	NOUN
taxlaw-6682	141	48	311(b	311(b	NUM
taxlaw-6682	141	49	)	)	PUNCT
taxlaw-6682	141	50	gain	gain	NOUN
taxlaw-6682	141	51	for	for	ADP
taxlaw-6682	141	52	the	the	DET
taxlaw-6682	141	53	appreciated	appreciated	ADJ
taxlaw-6682	141	54	property	property	NOUN
taxlaw-6682	141	55	distributed	distributed	NOUN
taxlaw-6682	141	56	)	)	PUNCT
taxlaw-6682	141	57	.	.	PUNCT
taxlaw-6682	142	1	all	all	PRON
taxlaw-6682	142	2	of	of	ADP
taxlaw-6682	142	3	these	these	DET
taxlaw-6682	142	4	proposals	proposal	NOUN
taxlaw-6682	142	5	for	for	ADP
taxlaw-6682	142	6	dpd	dpd	PROPN
taxlaw-6682	142	7	were	be	AUX
taxlaw-6682	142	8	eventually	eventually	ADV
taxlaw-6682	142	9	dismissed	dismiss	VERB
taxlaw-6682	142	10	.	.	PUNCT
taxlaw-6682	143	1	in	in	ADP
taxlaw-6682	143	2	1984	1984	NUM
taxlaw-6682	143	3	,	,	PUNCT
taxlaw-6682	143	4	the	the	DET
taxlaw-6682	143	5	proposal	proposal	NOUN
taxlaw-6682	143	6	for	for	ADP
taxlaw-6682	143	7	a	a	DET
taxlaw-6682	143	8	50	50	NUM
taxlaw-6682	143	9	%	%	NOUN
taxlaw-6682	143	10	dpd	dpd	NOUN
taxlaw-6682	143	11	was	be	AUX
taxlaw-6682	143	12	raised	raise	VERB
taxlaw-6682	143	13	again	again	ADV
taxlaw-6682	143	14	,	,	PUNCT
taxlaw-6682	143	15	this	this	DET
taxlaw-6682	143	16	time	time	NOUN
taxlaw-6682	143	17	by	by	ADP
taxlaw-6682	143	18	the	the	DET
taxlaw-6682	143	19	treasury	treasury	PROPN
taxlaw-6682	143	20	department	department	NOUN
taxlaw-6682	143	21	,	,	PUNCT
taxlaw-6682	143	22	but	but	CCONJ
taxlaw-6682	143	23	it	it	PRON
taxlaw-6682	143	24	was	be	AUX
taxlaw-6682	143	25	not	not	PART
taxlaw-6682	143	26	adopted	adopt	VERB
taxlaw-6682	143	27	mainly	mainly	ADV
taxlaw-6682	143	28	because	because	SCONJ
taxlaw-6682	143	29	of	of	ADP
taxlaw-6682	143	30	revenue	revenue	NOUN
taxlaw-6682	143	31	concerns.37	concerns.37	NOUN
taxlaw-6682	143	32	in	in	ADP
taxlaw-6682	143	33	1985	1985	NUM
taxlaw-6682	143	34	,	,	PUNCT
taxlaw-6682	143	35	president	president	PROPN
taxlaw-6682	143	36	reagan	reagan	PROPN
taxlaw-6682	143	37	proposed	propose	VERB
taxlaw-6682	143	38	reducing	reduce	VERB
taxlaw-6682	143	39	the	the	DET
taxlaw-6682	143	40	percentage	percentage	NOUN
taxlaw-6682	143	41	of	of	ADP
taxlaw-6682	143	42	the	the	DET
taxlaw-6682	143	43	dpd	dpd	NOUN
taxlaw-6682	143	44	to	to	ADP
taxlaw-6682	143	45	10	10	NUM
taxlaw-6682	143	46	%	%	NOUN
taxlaw-6682	143	47	(	(	PUNCT
taxlaw-6682	143	48	instead	instead	ADV
taxlaw-6682	143	49	of	of	ADP
taxlaw-6682	143	50	50	50	NUM
taxlaw-6682	143	51	%	%	NOUN
taxlaw-6682	143	52	)	)	PUNCT
taxlaw-6682	143	53	,	,	PUNCT
taxlaw-6682	143	54	but	but	CCONJ
taxlaw-6682	143	55	once	once	ADV
taxlaw-6682	143	56	again	again	ADV
taxlaw-6682	143	57	,	,	PUNCT
taxlaw-6682	143	58	the	the	DET
taxlaw-6682	143	59	proposal	proposal	NOUN
taxlaw-6682	143	60	was	be	AUX
taxlaw-6682	143	61	not	not	PART
taxlaw-6682	143	62	adopted.38	adopted.38	NOUN
taxlaw-6682	143	63	one	one	NUM
taxlaw-6682	143	64	of	of	ADP
taxlaw-6682	143	65	the	the	DET
taxlaw-6682	143	66	main	main	ADJ
taxlaw-6682	143	67	reasons	reason	NOUN
taxlaw-6682	143	68	the	the	DET
taxlaw-6682	143	69	proposal	proposal	NOUN
taxlaw-6682	143	70	failed	fail	VERB
taxlaw-6682	143	71	was	be	AUX
taxlaw-6682	143	72	the	the	DET
taxlaw-6682	143	73	potential	potential	ADJ
taxlaw-6682	143	74	problem	problem	NOUN
taxlaw-6682	143	75	with	with	ADP
taxlaw-6682	143	76	tax	tax	NOUN
taxlaw-6682	143	77	treaties	treaty	NOUN
taxlaw-6682	143	78	,	,	PUNCT
taxlaw-6682	143	79	under	under	ADP
taxlaw-6682	143	80	which	which	PRON
taxlaw-6682	143	81	the	the	DET
taxlaw-6682	143	82	united	united	PROPN
taxlaw-6682	143	83	states	states	PROPN
taxlaw-6682	143	84	might	might	AUX
taxlaw-6682	143	85	be	be	AUX
taxlaw-6682	143	86	obliged	oblige	VERB
taxlaw-6682	143	87	to	to	PART
taxlaw-6682	143	88	extend	extend	VERB
taxlaw-6682	143	89	any	any	DET
taxlaw-6682	143	90	sort	sort	NOUN
taxlaw-6682	143	91	of	of	ADP
taxlaw-6682	143	92	dividend	dividend	NOUN
taxlaw-6682	143	93	tax	tax	NOUN
taxlaw-6682	143	94	relief	relief	NOUN
taxlaw-6682	143	95	also	also	ADV
taxlaw-6682	143	96	to	to	ADP
taxlaw-6682	143	97	foreign	foreign	ADJ
taxlaw-6682	143	98	investors	investor	NOUN
taxlaw-6682	143	99	.	.	PUNCT
taxlaw-6682	144	1	such	such	DET
taxlaw-6682	144	2	a	a	DET
taxlaw-6682	144	3	step	step	NOUN
taxlaw-6682	144	4	might	might	AUX
taxlaw-6682	144	5	result	result	VERB
taxlaw-6682	144	6	in	in	ADP
taxlaw-6682	144	7	dividends	dividend	NOUN
taxlaw-6682	144	8	paid	pay	VERB
taxlaw-6682	144	9	to	to	ADP
taxlaw-6682	144	10	foreign	foreign	ADJ
taxlaw-6682	144	11	investors	investor	NOUN
taxlaw-6682	144	12	escaping	escape	VERB
taxlaw-6682	144	13	u.s	u.s	PROPN
taxlaw-6682	144	14	.	.	PROPN
taxlaw-6682	144	15	taxation	taxation	NOUN
taxlaw-6682	144	16	entirely	entirely	ADV
taxlaw-6682	144	17	,	,	PUNCT
taxlaw-6682	144	18	which	which	PRON
taxlaw-6682	144	19	would	would	AUX
taxlaw-6682	144	20	negatively	negatively	ADV
taxlaw-6682	144	21	impact	impact	VERB
taxlaw-6682	144	22	u.s	u.s	PROPN
taxlaw-6682	144	23	.	.	PROPN
taxlaw-6682	144	24	revenue	revenue	NOUN
taxlaw-6682	144	25	.	.	PUNCT
taxlaw-6682	145	1	the	the	DET
taxlaw-6682	145	2	60s	60	NOUN
taxlaw-6682	145	3	brought	bring	VERB
taxlaw-6682	145	4	about	about	ADP
taxlaw-6682	145	5	a	a	DET
taxlaw-6682	145	6	profound	profound	ADJ
taxlaw-6682	145	7	change	change	NOUN
taxlaw-6682	145	8	in	in	ADP
taxlaw-6682	145	9	the	the	DET
taxlaw-6682	145	10	nature	nature	NOUN
taxlaw-6682	145	11	of	of	ADP
taxlaw-6682	145	12	the	the	DET
taxlaw-6682	145	13	underlying	underlie	VERB
taxlaw-6682	145	14	principles	principle	NOUN
taxlaw-6682	145	15	of	of	ADP
taxlaw-6682	145	16	the	the	DET
taxlaw-6682	145	17	u.s	u.s	PROPN
taxlaw-6682	145	18	.	.	PROPN
taxlaw-6682	145	19	international	international	ADJ
taxlaw-6682	145	20	tax	tax	NOUN
taxlaw-6682	145	21	regime	regime	NOUN
taxlaw-6682	145	22	.	.	PUNCT
taxlaw-6682	146	1	the	the	DET
taxlaw-6682	146	2	focus	focus	NOUN
taxlaw-6682	146	3	changed	change	VERB
taxlaw-6682	146	4	from	from	ADP
taxlaw-6682	146	5	arguments	argument	NOUN
taxlaw-6682	146	6	of	of	ADP
taxlaw-6682	146	7	equity	equity	NOUN
taxlaw-6682	146	8	and	and	CCONJ
taxlaw-6682	146	9	fairness	fairness	NOUN
taxlaw-6682	146	10	to	to	ADP
taxlaw-6682	146	11	arguments	argument	NOUN
taxlaw-6682	146	12	29	29	NUM
taxlaw-6682	146	13	the	the	DET
taxlaw-6682	146	14	president	president	NOUN
taxlaw-6682	146	15	’s	’s	PART
taxlaw-6682	146	16	1978	1978	NUM
taxlaw-6682	146	17	tax	tax	NOUN
taxlaw-6682	146	18	reduction	reduction	NOUN
taxlaw-6682	146	19	and	and	CCONJ
taxlaw-6682	146	20	reform	reform	NOUN
taxlaw-6682	146	21	proposals	proposal	NOUN
taxlaw-6682	146	22	:	:	PUNCT
taxlaw-6682	146	23	hearings	hearing	NOUN
taxlaw-6682	146	24	before	before	ADP
taxlaw-6682	146	25	the	the	DET
taxlaw-6682	146	26	h.	h.	PROPN
taxlaw-6682	146	27	comm	comm	NOUN
taxlaw-6682	146	28	.	.	PUNCT
taxlaw-6682	147	1	on	on	ADP
taxlaw-6682	147	2	ways	way	NOUN
taxlaw-6682	147	3	and	and	CCONJ
taxlaw-6682	147	4	means	mean	NOUN
taxlaw-6682	147	5	,	,	PUNCT
taxlaw-6682	147	6	95th	95th	ADJ
taxlaw-6682	147	7	cong	cong	NOUN
taxlaw-6682	147	8	.	.	PUNCT
taxlaw-6682	148	1	6230	6230	NUM
taxlaw-6682	148	2	(	(	PUNCT
taxlaw-6682	148	3	1978	1978	NUM
taxlaw-6682	148	4	)	)	PUNCT
taxlaw-6682	148	5	.	.	PUNCT
taxlaw-6682	149	1	30	30	NUM
taxlaw-6682	150	1	i	i	PRON
taxlaw-6682	150	2	d.	d.	PROPN
taxlaw-6682	150	3	31	31	NUM
taxlaw-6682	150	4	see	see	VERB
taxlaw-6682	150	5	graetz	graetz	PROPN
taxlaw-6682	150	6	&	&	CCONJ
taxlaw-6682	150	7	warren	warren	PROPN
taxlaw-6682	150	8	jr	jr	PROPN
taxlaw-6682	150	9	.	.	PROPN
taxlaw-6682	150	10	,	,	PUNCT
taxlaw-6682	150	11	income	income	NOUN
taxlaw-6682	150	12	tax	tax	NOUN
taxlaw-6682	150	13	discrimination	discrimination	NOUN
taxlaw-6682	150	14	and	and	CCONJ
taxlaw-6682	150	15	the	the	DET
taxlaw-6682	150	16	political	political	ADJ
taxlaw-6682	150	17	and	and	CCONJ
taxlaw-6682	150	18	economic	economic	ADJ
taxlaw-6682	150	19	integration	integration	NOUN
taxlaw-6682	150	20	of	of	ADP
taxlaw-6682	150	21	europe	europe	PROPN
taxlaw-6682	150	22	,	,	PUNCT
taxlaw-6682	150	23	supra	supra	PROPN
taxlaw-6682	150	24	note	note	NOUN
taxlaw-6682	150	25	9	9	NUM
taxlaw-6682	150	26	,	,	PUNCT
taxlaw-6682	150	27	at	at	ADP
taxlaw-6682	150	28	7	7	NUM
taxlaw-6682	150	29	.	.	SYM
taxlaw-6682	150	30	32	32	NUM
taxlaw-6682	150	31	mclure	mclure	NOUN
taxlaw-6682	150	32	,	,	PUNCT
taxlaw-6682	150	33	supra	supra	PROPN
taxlaw-6682	150	34	note	note	NOUN
taxlaw-6682	150	35	7	7	NUM
taxlaw-6682	150	36	,	,	PUNCT
taxlaw-6682	150	37	at	at	ADP
taxlaw-6682	150	38	46	46	NUM
taxlaw-6682	150	39	-	-	SYM
taxlaw-6682	150	40	49	49	NUM
taxlaw-6682	150	41	.	.	PUNCT
taxlaw-6682	151	1	33	33	NUM
taxlaw-6682	151	2	graetz	graetz	PROPN
taxlaw-6682	151	3	&	&	CCONJ
taxlaw-6682	151	4	warren	warren	PROPN
taxlaw-6682	151	5	jr	jr	PROPN
taxlaw-6682	151	6	.	.	PROPN
taxlaw-6682	151	7	integration	integration	NOUN
taxlaw-6682	151	8	of	of	ADP
taxlaw-6682	151	9	corporate	corporate	ADJ
taxlaw-6682	151	10	and	and	CCONJ
taxlaw-6682	151	11	shareholder	shareholder	NOUN
taxlaw-6682	151	12	taxes	taxis	NOUN
taxlaw-6682	151	13	,	,	PUNCT
taxlaw-6682	151	14	supra	supra	PROPN
taxlaw-6682	151	15	note	note	NOUN
taxlaw-6682	151	16	5	5	NUM
taxlaw-6682	151	17	,	,	PUNCT
taxlaw-6682	151	18	at	at	ADP
taxlaw-6682	151	19	678	678	NUM
taxlaw-6682	151	20	.	.	PUNCT
taxlaw-6682	152	1	34	34	NUM
taxlaw-6682	152	2	tax	tax	NOUN
taxlaw-6682	152	3	reform	reform	NOUN
taxlaw-6682	152	4	task	task	NOUN
taxlaw-6682	152	5	force	force	NOUN
taxlaw-6682	152	6	,	,	PUNCT
taxlaw-6682	152	7	a	a	DET
taxlaw-6682	152	8	better	well	ADJ
taxlaw-6682	152	9	way	way	NOUN
taxlaw-6682	152	10	:	:	PUNCT
taxlaw-6682	152	11	our	our	PRON
taxlaw-6682	152	12	vision	vision	NOUN
taxlaw-6682	152	13	for	for	ADP
taxlaw-6682	152	14	a	a	DET
taxlaw-6682	152	15	confident	confident	ADJ
taxlaw-6682	152	16	america	america	PROPN
taxlaw-6682	152	17	128	128	NUM
taxlaw-6682	152	18	(	(	PUNCT
taxlaw-6682	152	19	2016	2016	NUM
taxlaw-6682	152	20	)	)	PUNCT
taxlaw-6682	152	21	,	,	PUNCT
taxlaw-6682	152	22	available	available	ADJ
taxlaw-6682	152	23	at	at	ADP
taxlaw-6682	152	24	https://www.novoco.com/sites/default/files/atoms/files/ryan_better_way_poverty_policy_paper_060716.pdf	https://www.novoco.com/sites/default/files/atoms/files/ryan_better_way_poverty_policy_paper_060716.pdf	PROPN
taxlaw-6682	152	25	[	[	X
taxlaw-6682	152	26	https://perma.cc/q9zl-mv7f	https://perma.cc/q9zl-mv7f	X
taxlaw-6682	152	27	]	]	X
taxlaw-6682	152	28	.	.	PUNCT
taxlaw-6682	152	29	35	35	NUM
taxlaw-6682	152	30	tax	tax	NOUN
taxlaw-6682	152	31	reform	reform	NOUN
taxlaw-6682	152	32	:	:	PUNCT
taxlaw-6682	152	33	public	public	ADJ
taxlaw-6682	152	34	hearings	hearing	NOUN
taxlaw-6682	152	35	before	before	ADP
taxlaw-6682	152	36	the	the	DET
taxlaw-6682	152	37	h.	h.	PROPN
taxlaw-6682	152	38	comm	comm	NOUN
taxlaw-6682	152	39	.	.	PUNCT
taxlaw-6682	153	1	on	on	ADP
taxlaw-6682	153	2	ways	way	NOUN
taxlaw-6682	153	3	and	and	CCONJ
taxlaw-6682	153	4	means	mean	NOUN
taxlaw-6682	153	5	,	,	PUNCT
taxlaw-6682	153	6	94th	94th	ADJ
taxlaw-6682	153	7	cong	cong	NOUN
taxlaw-6682	153	8	.	.	PUNCT
taxlaw-6682	154	1	34–35	34–35	NUM
taxlaw-6682	154	2	(	(	PUNCT
taxlaw-6682	154	3	1975	1975	NUM
taxlaw-6682	154	4	)	)	PUNCT
taxlaw-6682	154	5	.	.	PUNCT
taxlaw-6682	155	1	36	36	NUM
taxlaw-6682	156	1	i	i	PRON
taxlaw-6682	156	2	d.	d.	PROPN
taxlaw-6682	156	3	at	at	ADP
taxlaw-6682	156	4	3857	3857	NUM
taxlaw-6682	156	5	.	.	PUNCT
taxlaw-6682	157	1	37	37	NUM
taxlaw-6682	157	2	u.s	u.s	PROPN
taxlaw-6682	157	3	.	.	PROPN
taxlaw-6682	157	4	dep’t	dep’t	NOUN
taxlaw-6682	157	5	of	of	ADP
taxlaw-6682	157	6	the	the	DET
taxlaw-6682	157	7	treasury	treasury	NOUN
taxlaw-6682	157	8	,	,	PUNCT
taxlaw-6682	157	9	tax	tax	NOUN
taxlaw-6682	157	10	reform	reform	NOUN
taxlaw-6682	157	11	for	for	ADP
taxlaw-6682	157	12	fairness	fairness	NOUN
taxlaw-6682	157	13	,	,	PUNCT
taxlaw-6682	157	14	simplicity	simplicity	NOUN
taxlaw-6682	157	15	and	and	CCONJ
taxlaw-6682	157	16	economic	economic	ADJ
taxlaw-6682	157	17	growth	growth	NOUN
taxlaw-6682	157	18	124	124	NUM
taxlaw-6682	157	19	(	(	PUNCT
taxlaw-6682	157	20	1984	1984	NUM
taxlaw-6682	157	21	)	)	PUNCT
taxlaw-6682	157	22	.	.	PUNCT
taxlaw-6682	158	1	staff	staff	NOUN
taxlaw-6682	158	2	of	of	ADP
taxlaw-6682	158	3	s.	s.	PROPN
taxlaw-6682	158	4	comm	comm	PROPN
taxlaw-6682	158	5	.	.	PUNCT
taxlaw-6682	159	1	on	on	ADP
taxlaw-6682	159	2	finance	finance	NOUN
taxlaw-6682	159	3	,	,	PUNCT
taxlaw-6682	159	4	comprehensive	comprehensive	ADJ
taxlaw-6682	159	5	tax	tax	NOUN
taxlaw-6682	159	6	reform	reform	NOUN
taxlaw-6682	159	7	for	for	ADP
taxlaw-6682	159	8	2015	2015	NUM
taxlaw-6682	159	9	and	and	CCONJ
taxlaw-6682	159	10	beyond	beyond	ADP
taxlaw-6682	159	11	,	,	PUNCT
taxlaw-6682	159	12	113th	113th	PROPN
taxlaw-6682	159	13	cong	cong	PROPN
taxlaw-6682	159	14	.	.	PROPN
taxlaw-6682	160	1	,	,	PUNCT
taxlaw-6682	160	2	131	131	NUM
taxlaw-6682	160	3	(	(	PUNCT
taxlaw-6682	160	4	2014	2014	NUM
taxlaw-6682	160	5	)	)	PUNCT
taxlaw-6682	160	6	.	.	PUNCT
taxlaw-6682	161	1	38	38	NUM
taxlaw-6682	161	2	see	see	VERB
taxlaw-6682	161	3	u.s	u.s	PROPN
taxlaw-6682	161	4	.	.	PROPN
taxlaw-6682	161	5	dep’t	dep’t	NOUN
taxlaw-6682	161	6	of	of	ADP
taxlaw-6682	161	7	the	the	DET
taxlaw-6682	161	8	treasury	treasury	NOUN
taxlaw-6682	161	9	,	,	PUNCT
taxlaw-6682	161	10	supra	supra	PROPN
taxlaw-6682	161	11	note	note	PROPN
taxlaw-6682	161	12	37	37	NUM
taxlaw-6682	161	13	,	,	PUNCT
taxlaw-6682	161	14	at	at	ADP
taxlaw-6682	161	15	127	127	NUM
taxlaw-6682	161	16	-	-	SYM
taxlaw-6682	161	17	128	128	NUM
taxlaw-6682	161	18	(	(	PUNCT
taxlaw-6682	161	19	discussing	discuss	VERB
taxlaw-6682	161	20	the	the	DET
taxlaw-6682	161	21	difficulties	difficulty	NOUN
taxlaw-6682	161	22	with	with	ADP
taxlaw-6682	161	23	the	the	DET
taxlaw-6682	161	24	dpd	dpd	PROPN
taxlaw-6682	161	25	form	form	NOUN
taxlaw-6682	161	26	of	of	ADP
taxlaw-6682	161	27	integration	integration	NOUN
taxlaw-6682	161	28	posed	pose	VERB
taxlaw-6682	161	29	by	by	ADP
taxlaw-6682	161	30	tax	tax	NOUN
taxlaw-6682	161	31	treaties).the	treaties).the	DET
taxlaw-6682	161	32	president	president	NOUN
taxlaw-6682	161	33	’s	’s	PART
taxlaw-6682	161	34	tax	tax	NOUN
taxlaw-6682	161	35	proposals	proposal	NOUN
taxlaw-6682	161	36	to	to	ADP
taxlaw-6682	161	37	the	the	DET
taxlaw-6682	161	38	congress	congress	PROPN
taxlaw-6682	161	39	for	for	ADP
taxlaw-6682	161	40	fairness	fairness	NOUN
taxlaw-6682	161	41	,	,	PUNCT
taxlaw-6682	161	42	growth	growth	NOUN
taxlaw-6682	161	43	and	and	CCONJ
taxlaw-6682	161	44	simplicity	simplicity	NOUN
taxlaw-6682	161	45	7	7	NUM
taxlaw-6682	161	46	(	(	PUNCT
taxlaw-6682	161	47	may	may	PROPN
taxlaw-6682	161	48	29	29	NUM
taxlaw-6682	161	49	,	,	PUNCT
taxlaw-6682	161	50	1985	1985	NUM
taxlaw-6682	161	51	)	)	PUNCT
taxlaw-6682	161	52	,	,	PUNCT
taxlaw-6682	161	53	available	available	ADJ
taxlaw-6682	161	54	at	at	ADP
taxlaw-6682	161	55	https://www.treasury.gov/resource-center/tax-policy/documents/report-reformproposal-1985.pdf	https://www.treasury.gov/resource-center/tax-policy/documents/report-reformproposal-1985.pdf	PROPN
taxlaw-6682	161	56	[	[	X
taxlaw-6682	161	57	https://perma.cc/2pdp-lbsv	https://perma.cc/2pdp-lbsv	X
taxlaw-6682	161	58	]	]	X
taxlaw-6682	161	59	.	.	PUNCT
taxlaw-6682	162	1	for	for	ADP
taxlaw-6682	162	2	the	the	DET
taxlaw-6682	162	3	final	final	ADJ
taxlaw-6682	162	4	bill	bill	NOUN
taxlaw-6682	162	5	that	that	PRON
taxlaw-6682	162	6	was	be	AUX
taxlaw-6682	162	7	eventually	eventually	ADV
taxlaw-6682	162	8	adopted	adopt	VERB
taxlaw-6682	162	9	,	,	PUNCT
taxlaw-6682	162	10	see	see	VERB
taxlaw-6682	162	11	tax	tax	NOUN
taxlaw-6682	162	12	reform	reform	NOUN
taxlaw-6682	162	13	act	act	NOUN
taxlaw-6682	162	14	of	of	ADP
taxlaw-6682	162	15	1986	1986	NUM
taxlaw-6682	162	16	,	,	PUNCT
taxlaw-6682	162	17	h.r	h.r	PROPN
taxlaw-6682	162	18	.	.	PROPN
taxlaw-6682	162	19	3838	3838	NUM
taxlaw-6682	162	20	,	,	PUNCT
taxlaw-6682	162	21	99th	99th	ADJ
taxlaw-6682	162	22	cong	cong	NOUN
taxlaw-6682	162	23	.	.	PUNCT
taxlaw-6682	163	1	(	(	PUNCT
taxlaw-6682	163	2	1986	1986	NUM
taxlaw-6682	163	3	)	)	PUNCT
taxlaw-6682	163	4	(	(	PUNCT
taxlaw-6682	163	5	not	not	PART
taxlaw-6682	163	6	containing	contain	VERB
taxlaw-6682	163	7	a	a	DET
taxlaw-6682	163	8	10	10	NUM
taxlaw-6682	163	9	%	%	NOUN
taxlaw-6682	163	10	dpd	dpd	NOUN
taxlaw-6682	163	11	)	)	PUNCT
taxlaw-6682	163	12	.	.	PUNCT
taxlaw-6682	164	1	[	[	X
taxlaw-6682	164	2	vol	vol	NOUN
taxlaw-6682	164	3	.	.	PUNCT
taxlaw-6682	164	4	11:2	11:2	NUM
taxlaw-6682	164	5	columbia	columbia	PROPN
taxlaw-6682	164	6	journal	journal	PROPN
taxlaw-6682	164	7	of	of	ADP
taxlaw-6682	164	8	tax	tax	NOUN
taxlaw-6682	164	9	law	law	NOUN
taxlaw-6682	164	10	8	8	NUM
taxlaw-6682	164	11	of	of	ADP
taxlaw-6682	164	12	economic	economic	ADJ
taxlaw-6682	164	13	efficiency	efficiency	NOUN
taxlaw-6682	164	14	and	and	CCONJ
taxlaw-6682	164	15	neutrality.39	neutrality.39	NOUN
taxlaw-6682	164	16	it	it	PRON
taxlaw-6682	164	17	is	be	AUX
taxlaw-6682	164	18	thus	thus	ADV
taxlaw-6682	164	19	useful	useful	ADJ
taxlaw-6682	164	20	to	to	PART
taxlaw-6682	164	21	first	first	ADV
taxlaw-6682	164	22	briefly	briefly	ADV
taxlaw-6682	164	23	discuss	discuss	VERB
taxlaw-6682	164	24	the	the	DET
taxlaw-6682	164	25	relevant	relevant	ADJ
taxlaw-6682	164	26	neutralities	neutrality	NOUN
taxlaw-6682	164	27	with	with	ADP
taxlaw-6682	164	28	respect	respect	NOUN
taxlaw-6682	164	29	to	to	ADP
taxlaw-6682	164	30	international	international	ADJ
taxlaw-6682	164	31	tax	tax	NOUN
taxlaw-6682	164	32	policy	policy	NOUN
taxlaw-6682	164	33	.	.	PUNCT
taxlaw-6682	165	1	capital	capital	NOUN
taxlaw-6682	165	2	export	export	NOUN
taxlaw-6682	165	3	neutrality	neutrality	NOUN
taxlaw-6682	165	4	(	(	PUNCT
taxlaw-6682	165	5	cen	cen	PROPN
taxlaw-6682	165	6	)	)	PUNCT
taxlaw-6682	165	7	refers	refer	VERB
taxlaw-6682	165	8	to	to	ADP
taxlaw-6682	165	9	the	the	DET
taxlaw-6682	165	10	indifference	indifference	NOUN
taxlaw-6682	165	11	a	a	DET
taxlaw-6682	165	12	resident	resident	ADJ
taxlaw-6682	165	13	taxpayer	taxpayer	NOUN
taxlaw-6682	165	14	should	should	AUX
taxlaw-6682	165	15	have	have	VERB
taxlaw-6682	165	16	upon	upon	SCONJ
taxlaw-6682	165	17	choosing	choose	VERB
taxlaw-6682	165	18	between	between	ADP
taxlaw-6682	165	19	a	a	DET
taxlaw-6682	165	20	domestic	domestic	ADJ
taxlaw-6682	165	21	and	and	CCONJ
taxlaw-6682	165	22	foreign	foreign	ADJ
taxlaw-6682	165	23	investment.40	investment.40	NOUN
taxlaw-6682	165	24	a	a	DET
taxlaw-6682	165	25	global	global	ADJ
taxlaw-6682	165	26	residence	residence	NOUN
taxlaw-6682	165	27	-	-	PUNCT
taxlaw-6682	165	28	based	base	VERB
taxlaw-6682	165	29	tax	tax	NOUN
taxlaw-6682	165	30	system	system	NOUN
taxlaw-6682	165	31	,	,	PUNCT
taxlaw-6682	165	32	in	in	ADP
taxlaw-6682	165	33	which	which	PRON
taxlaw-6682	165	34	each	each	DET
taxlaw-6682	165	35	country	country	NOUN
taxlaw-6682	165	36	’s	’s	PART
taxlaw-6682	165	37	firms	firm	NOUN
taxlaw-6682	165	38	are	be	AUX
taxlaw-6682	165	39	subject	subject	ADJ
taxlaw-6682	165	40	to	to	ADP
taxlaw-6682	165	41	its	its	PRON
taxlaw-6682	165	42	tax	tax	NOUN
taxlaw-6682	165	43	regardless	regardless	ADV
taxlaw-6682	165	44	of	of	ADP
taxlaw-6682	165	45	where	where	SCONJ
taxlaw-6682	165	46	their	their	PRON
taxlaw-6682	165	47	income	income	NOUN
taxlaw-6682	165	48	is	be	AUX
taxlaw-6682	165	49	earned	earn	VERB
taxlaw-6682	165	50	while	while	SCONJ
taxlaw-6682	165	51	foreign	foreign	ADJ
taxlaw-6682	165	52	firms	firm	NOUN
taxlaw-6682	165	53	’	'	PUNCT
taxlaw-6682	165	54	income	income	NOUN
taxlaw-6682	165	55	earned	earn	VERB
taxlaw-6682	165	56	within	within	ADP
taxlaw-6682	165	57	its	its	PRON
taxlaw-6682	165	58	borders	border	NOUN
taxlaw-6682	165	59	is	be	AUX
taxlaw-6682	165	60	not	not	PART
taxlaw-6682	165	61	taxed	tax	VERB
taxlaw-6682	165	62	,	,	PUNCT
taxlaw-6682	165	63	achieves	achieve	VERB
taxlaw-6682	165	64	cen.41	cen.41	NOUN
taxlaw-6682	165	65	as	as	SCONJ
taxlaw-6682	165	66	such	such	DET
taxlaw-6682	165	67	a	a	DET
taxlaw-6682	165	68	system	system	NOUN
taxlaw-6682	165	69	taxes	tax	VERB
taxlaw-6682	165	70	a	a	DET
taxlaw-6682	165	71	country	country	NOUN
taxlaw-6682	165	72	’s	’s	PART
taxlaw-6682	165	73	firms	firm	NOUN
taxlaw-6682	165	74	at	at	ADP
taxlaw-6682	165	75	the	the	DET
taxlaw-6682	165	76	same	same	ADJ
taxlaw-6682	165	77	rate	rate	NOUN
taxlaw-6682	165	78	irrespective	irrespective	ADV
taxlaw-6682	165	79	of	of	ADP
taxlaw-6682	165	80	where	where	SCONJ
taxlaw-6682	165	81	their	their	PRON
taxlaw-6682	165	82	investments	investment	NOUN
taxlaw-6682	165	83	are	be	AUX
taxlaw-6682	165	84	located	locate	VERB
taxlaw-6682	165	85	,	,	PUNCT
taxlaw-6682	165	86	taxes	taxis	NOUN
taxlaw-6682	165	87	will	will	AUX
taxlaw-6682	165	88	not	not	PART
taxlaw-6682	165	89	distort	distort	VERB
taxlaw-6682	165	90	the	the	DET
taxlaw-6682	165	91	choice	choice	NOUN
taxlaw-6682	165	92	between	between	ADP
taxlaw-6682	165	93	domestic	domestic	ADJ
taxlaw-6682	165	94	and	and	CCONJ
taxlaw-6682	165	95	foreign	foreign	ADJ
taxlaw-6682	165	96	investment.42	investment.42	NOUN
taxlaw-6682	165	97	if	if	SCONJ
taxlaw-6682	165	98	all	all	DET
taxlaw-6682	165	99	countries	country	NOUN
taxlaw-6682	165	100	adopt	adopt	VERB
taxlaw-6682	165	101	such	such	DET
taxlaw-6682	165	102	a	a	DET
taxlaw-6682	165	103	system	system	NOUN
taxlaw-6682	165	104	,	,	PUNCT
taxlaw-6682	165	105	there	there	PRON
taxlaw-6682	165	106	would	would	AUX
taxlaw-6682	165	107	be	be	AUX
taxlaw-6682	165	108	no	no	DET
taxlaw-6682	165	109	need	need	NOUN
taxlaw-6682	165	110	for	for	ADP
taxlaw-6682	165	111	a	a	DET
taxlaw-6682	165	112	foreign	foreign	ADJ
taxlaw-6682	165	113	tax	tax	NOUN
taxlaw-6682	165	114	credit	credit	NOUN
taxlaw-6682	165	115	.	.	PUNCT
taxlaw-6682	166	1	by	by	ADP
taxlaw-6682	166	2	contrast	contrast	NOUN
taxlaw-6682	166	3	,	,	PUNCT
taxlaw-6682	166	4	a	a	DET
taxlaw-6682	166	5	worldwide	worldwide	ADJ
taxlaw-6682	166	6	tax	tax	NOUN
taxlaw-6682	166	7	system	system	NOUN
taxlaw-6682	166	8	,	,	PUNCT
taxlaw-6682	166	9	which	which	PRON
taxlaw-6682	166	10	taxes	tax	VERB
taxlaw-6682	166	11	a	a	DET
taxlaw-6682	166	12	country	country	NOUN
taxlaw-6682	166	13	’s	’s	PART
taxlaw-6682	166	14	nationals	national	NOUN
taxlaw-6682	166	15	on	on	ADP
taxlaw-6682	166	16	their	their	PRON
taxlaw-6682	166	17	worldwide	worldwide	ADJ
taxlaw-6682	166	18	income	income	NOUN
taxlaw-6682	166	19	as	as	ADV
taxlaw-6682	166	20	well	well	ADV
taxlaw-6682	166	21	as	as	ADP
taxlaw-6682	166	22	foreign	foreign	ADJ
taxlaw-6682	166	23	nationals	national	NOUN
taxlaw-6682	166	24	on	on	ADP
taxlaw-6682	166	25	income	income	NOUN
taxlaw-6682	166	26	earned	earn	VERB
taxlaw-6682	166	27	in	in	ADP
taxlaw-6682	166	28	the	the	DET
taxlaw-6682	166	29	country	country	NOUN
taxlaw-6682	166	30	,	,	PUNCT
taxlaw-6682	166	31	may	may	AUX
taxlaw-6682	166	32	violate	violate	VERB
taxlaw-6682	166	33	cen	cen	NOUN
taxlaw-6682	166	34	.	.	PUNCT
taxlaw-6682	167	1	under	under	ADP
taxlaw-6682	167	2	a	a	DET
taxlaw-6682	167	3	worldwide	worldwide	ADJ
taxlaw-6682	167	4	tax	tax	NOUN
taxlaw-6682	167	5	system	system	NOUN
taxlaw-6682	167	6	,	,	PUNCT
taxlaw-6682	167	7	foreign	foreign	ADJ
taxlaw-6682	167	8	income	income	NOUN
taxlaw-6682	167	9	of	of	ADP
taxlaw-6682	167	10	a	a	DET
taxlaw-6682	167	11	country	country	NOUN
taxlaw-6682	167	12	’s	’s	PART
taxlaw-6682	167	13	nationals	national	NOUN
taxlaw-6682	167	14	would	would	AUX
taxlaw-6682	167	15	be	be	AUX
taxlaw-6682	167	16	subject	subject	ADJ
taxlaw-6682	167	17	to	to	ADP
taxlaw-6682	167	18	tax	tax	NOUN
taxlaw-6682	167	19	in	in	ADP
taxlaw-6682	167	20	the	the	DET
taxlaw-6682	167	21	home	home	NOUN
taxlaw-6682	167	22	country	country	NOUN
taxlaw-6682	167	23	as	as	ADV
taxlaw-6682	167	24	well	well	ADV
taxlaw-6682	167	25	as	as	ADP
taxlaw-6682	167	26	the	the	DET
taxlaw-6682	167	27	foreign	foreign	ADJ
taxlaw-6682	167	28	jurisdiction	jurisdiction	NOUN
taxlaw-6682	167	29	.	.	PUNCT
taxlaw-6682	168	1	this	this	DET
taxlaw-6682	168	2	potential	potential	NOUN
taxlaw-6682	168	3	for	for	ADP
taxlaw-6682	168	4	double	double	ADJ
taxlaw-6682	168	5	taxation	taxation	NOUN
taxlaw-6682	168	6	would	would	AUX
taxlaw-6682	168	7	skew	skew	VERB
taxlaw-6682	168	8	investors	investor	NOUN
taxlaw-6682	168	9	’	’	PART
taxlaw-6682	168	10	choices	choice	NOUN
taxlaw-6682	168	11	towards	towards	ADP
taxlaw-6682	168	12	investing	investing	NOUN
taxlaw-6682	168	13	domestically.43	domestically.43	NOUN
taxlaw-6682	168	14	the	the	DET
taxlaw-6682	168	15	common	common	ADJ
taxlaw-6682	168	16	tool	tool	NOUN
taxlaw-6682	168	17	to	to	PART
taxlaw-6682	168	18	mitigate	mitigate	VERB
taxlaw-6682	168	19	the	the	DET
taxlaw-6682	168	20	double	double	ADJ
taxlaw-6682	168	21	taxation	taxation	NOUN
taxlaw-6682	168	22	and	and	CCONJ
taxlaw-6682	168	23	achieve	achieve	VERB
taxlaw-6682	168	24	cen	cen	NOUN
taxlaw-6682	168	25	with	with	ADP
taxlaw-6682	168	26	a	a	DET
taxlaw-6682	168	27	worldwide	worldwide	ADJ
taxlaw-6682	168	28	taxation	taxation	NOUN
taxlaw-6682	168	29	system	system	NOUN
taxlaw-6682	168	30	is	be	AUX
taxlaw-6682	168	31	the	the	DET
taxlaw-6682	168	32	ftc	ftc	PROPN
taxlaw-6682	168	33	,	,	PUNCT
taxlaw-6682	168	34	which	which	PRON
taxlaw-6682	168	35	generally	generally	ADV
taxlaw-6682	168	36	allows	allow	VERB
taxlaw-6682	168	37	taxpayers	taxpayer	NOUN
taxlaw-6682	168	38	to	to	PART
taxlaw-6682	168	39	credit	credit	VERB
taxlaw-6682	168	40	their	their	PRON
taxlaw-6682	168	41	foreign	foreign	ADJ
taxlaw-6682	168	42	tax	tax	NOUN
taxlaw-6682	168	43	liability	liability	NOUN
taxlaw-6682	168	44	paid	pay	VERB
taxlaw-6682	168	45	on	on	ADP
taxlaw-6682	168	46	foreign	foreign	ADJ
taxlaw-6682	168	47	income	income	NOUN
taxlaw-6682	168	48	against	against	ADP
taxlaw-6682	168	49	any	any	DET
taxlaw-6682	168	50	additional	additional	ADJ
taxlaw-6682	168	51	u.s	u.s	PROPN
taxlaw-6682	168	52	.	.	PROPN
taxlaw-6682	168	53	tax	tax	NOUN
taxlaw-6682	168	54	liability	liability	NOUN
taxlaw-6682	168	55	on	on	ADP
taxlaw-6682	168	56	that	that	DET
taxlaw-6682	168	57	same	same	ADJ
taxlaw-6682	168	58	income	income	NOUN
taxlaw-6682	168	59	.	.	PUNCT
taxlaw-6682	169	1	an	an	DET
taxlaw-6682	169	2	unlimited	unlimited	ADJ
taxlaw-6682	169	3	ftc	ftc	PROPN
taxlaw-6682	169	4	equivalates	equivalate	VERB
taxlaw-6682	169	5	the	the	DET
taxlaw-6682	169	6	tax	tax	NOUN
taxlaw-6682	169	7	liability	liability	NOUN
taxlaw-6682	169	8	on	on	ADP
taxlaw-6682	169	9	income	income	NOUN
taxlaw-6682	169	10	earned	earn	VERB
taxlaw-6682	169	11	inside	inside	ADP
taxlaw-6682	169	12	and	and	CCONJ
taxlaw-6682	169	13	outside	outside	ADP
taxlaw-6682	169	14	of	of	ADP
taxlaw-6682	169	15	the	the	DET
taxlaw-6682	169	16	united	united	PROPN
taxlaw-6682	169	17	states	states	PROPN
taxlaw-6682	169	18	and	and	CCONJ
taxlaw-6682	169	19	thus	thus	ADV
taxlaw-6682	169	20	promotes	promote	VERB
taxlaw-6682	169	21	cen	cen	NOUN
taxlaw-6682	169	22	among	among	ADP
taxlaw-6682	169	23	u.s	u.s	PROPN
taxlaw-6682	169	24	.	.	PROPN
taxlaw-6682	169	25	investors	investor	NOUN
taxlaw-6682	169	26	.	.	PUNCT
taxlaw-6682	170	1	the	the	DET
taxlaw-6682	170	2	end	end	NOUN
taxlaw-6682	170	3	result	result	NOUN
taxlaw-6682	170	4	is	be	AUX
taxlaw-6682	170	5	that	that	SCONJ
taxlaw-6682	170	6	income	income	NOUN
taxlaw-6682	170	7	,	,	PUNCT
taxlaw-6682	170	8	wherever	wherever	SCONJ
taxlaw-6682	170	9	earned	earn	VERB
taxlaw-6682	170	10	,	,	PUNCT
taxlaw-6682	170	11	would	would	AUX
taxlaw-6682	170	12	ultimately	ultimately	ADV
taxlaw-6682	170	13	be	be	AUX
taxlaw-6682	170	14	subject	subject	ADJ
taxlaw-6682	170	15	to	to	ADP
taxlaw-6682	170	16	u.s	u.s	PROPN
taxlaw-6682	170	17	.	.	PROPN
taxlaw-6682	170	18	tax	tax	NOUN
taxlaw-6682	170	19	rates.44	rates.44	NOUN
taxlaw-6682	170	20	39	39	NUM
taxlaw-6682	170	21	reuven	reuven	VERB
taxlaw-6682	170	22	s.	s.	PROPN
taxlaw-6682	170	23	avi	avi	PROPN
taxlaw-6682	170	24	-	-	PUNCT
taxlaw-6682	170	25	yonah	yonah	ADJ
taxlaw-6682	170	26	,	,	PUNCT
taxlaw-6682	170	27	all	all	PRON
taxlaw-6682	170	28	of	of	ADP
taxlaw-6682	170	29	a	a	DET
taxlaw-6682	170	30	piece	piece	NOUN
taxlaw-6682	170	31	throughout	throughout	ADP
taxlaw-6682	170	32	:	:	PUNCT
taxlaw-6682	170	33	the	the	DET
taxlaw-6682	170	34	four	four	NUM
taxlaw-6682	170	35	ages	age	NOUN
taxlaw-6682	170	36	of	of	ADP
taxlaw-6682	170	37	u.s	u.s	PROPN
taxlaw-6682	170	38	.	.	PROPN
taxlaw-6682	170	39	international	international	PROPN
taxlaw-6682	170	40	taxation	taxation	NOUN
taxlaw-6682	170	41	,	,	PUNCT
taxlaw-6682	170	42	25	25	NUM
taxlaw-6682	170	43	va	va	NOUN
taxlaw-6682	170	44	.	.	PUNCT
taxlaw-6682	170	45	tax	tax	PROPN
taxlaw-6682	170	46	rev	rev	PROPN
taxlaw-6682	170	47	.	.	PROPN
taxlaw-6682	170	48	313	313	NUM
taxlaw-6682	170	49	,	,	PUNCT
taxlaw-6682	170	50	324	324	NUM
taxlaw-6682	170	51	(	(	PUNCT
taxlaw-6682	170	52	2005	2005	NUM
taxlaw-6682	170	53	)	)	PUNCT
taxlaw-6682	170	54	.	.	PUNCT
taxlaw-6682	171	1	40	40	NUM
taxlaw-6682	171	2	reuven	reuven	VERB
taxlaw-6682	171	3	s.	s.	PROPN
taxlaw-6682	171	4	avi	avi	PROPN
taxlaw-6682	171	5	-	-	PUNCT
taxlaw-6682	171	6	yonah	yonah	PROPN
taxlaw-6682	171	7	&	&	CCONJ
taxlaw-6682	171	8	nicola	nicola	PROPN
taxlaw-6682	171	9	sartori	sartori	PROPN
taxlaw-6682	171	10	,	,	PUNCT
taxlaw-6682	171	11	foreword	foreword	PROPN
taxlaw-6682	171	12	,	,	PUNCT
taxlaw-6682	171	13	65	65	NUM
taxlaw-6682	171	14	tax	tax	NOUN
taxlaw-6682	171	15	l.	l.	PROPN
taxlaw-6682	171	16	rev	rev	PROPN
taxlaw-6682	171	17	.	.	PROPN
taxlaw-6682	171	18	313	313	NUM
taxlaw-6682	171	19	,	,	PUNCT
taxlaw-6682	171	20	317	317	NUM
taxlaw-6682	171	21	(	(	PUNCT
taxlaw-6682	171	22	2012	2012	NUM
taxlaw-6682	171	23	)	)	PUNCT
taxlaw-6682	171	24	.	.	PUNCT
taxlaw-6682	172	1	41	41	NUM
taxlaw-6682	172	2	jane	jane	PROPN
taxlaw-6682	172	3	g.	g.	PROPN
taxlaw-6682	172	4	gravelle	gravelle	PROPN
taxlaw-6682	172	5	,	,	PUNCT
taxlaw-6682	172	6	does	do	AUX
taxlaw-6682	172	7	the	the	DET
taxlaw-6682	172	8	concept	concept	NOUN
taxlaw-6682	172	9	of	of	ADP
taxlaw-6682	172	10	competitiveness	competitiveness	NOUN
taxlaw-6682	172	11	have	have	VERB
taxlaw-6682	172	12	meaning	meaning	NOUN
taxlaw-6682	172	13	in	in	ADP
taxlaw-6682	172	14	formulating	formulate	VERB
taxlaw-6682	172	15	corporate	corporate	ADJ
taxlaw-6682	172	16	tax	tax	NOUN
taxlaw-6682	172	17	policy	policy	NOUN
taxlaw-6682	172	18	?	?	PUNCT
taxlaw-6682	173	1	65	65	NUM
taxlaw-6682	173	2	tax	tax	NOUN
taxlaw-6682	173	3	l.	l.	PROPN
taxlaw-6682	173	4	rev	rev	PROPN
taxlaw-6682	173	5	.	.	PROPN
taxlaw-6682	173	6	323	323	NUM
taxlaw-6682	173	7	,	,	PUNCT
taxlaw-6682	173	8	329	329	NUM
taxlaw-6682	173	9	(	(	PUNCT
taxlaw-6682	173	10	2012	2012	NUM
taxlaw-6682	173	11	)	)	PUNCT
taxlaw-6682	173	12	.	.	PUNCT
taxlaw-6682	174	1	42	42	NUM
taxlaw-6682	175	1	i	i	PRON
taxlaw-6682	175	2	d.	d.	PROPN
taxlaw-6682	175	3	43	43	NUM
taxlaw-6682	175	4	see	see	VERB
taxlaw-6682	175	5	i	i	PRON
taxlaw-6682	175	6	d.	d.	PROPN
taxlaw-6682	175	7	44	44	NUM
taxlaw-6682	175	8	avi	avi	PROPN
taxlaw-6682	175	9	-	-	PUNCT
taxlaw-6682	175	10	yonah	yonah	PROPN
taxlaw-6682	175	11	&	&	CCONJ
taxlaw-6682	175	12	sartori	sartori	PROPN
taxlaw-6682	175	13	,	,	PUNCT
taxlaw-6682	175	14	supra	supra	PROPN
taxlaw-6682	175	15	note	note	PROPN
taxlaw-6682	175	16	40	40	NUM
taxlaw-6682	175	17	,	,	PUNCT
taxlaw-6682	175	18	at	at	ADP
taxlaw-6682	175	19	317	317	NUM
taxlaw-6682	175	20	.	.	PUNCT
taxlaw-6682	176	1	before	before	SCONJ
taxlaw-6682	176	2	the	the	DET
taxlaw-6682	176	3	term	term	NOUN
taxlaw-6682	176	4	cen	cen	NOUN
taxlaw-6682	176	5	came	come	VERB
taxlaw-6682	176	6	to	to	ADP
taxlaw-6682	176	7	the	the	DET
taxlaw-6682	176	8	world	world	NOUN
taxlaw-6682	176	9	,	,	PUNCT
taxlaw-6682	176	10	the	the	DET
taxlaw-6682	176	11	foreign	foreign	ADJ
taxlaw-6682	176	12	tax	tax	NOUN
taxlaw-6682	176	13	credit	credit	NOUN
taxlaw-6682	176	14	was	be	AUX
taxlaw-6682	176	15	thought	think	VERB
taxlaw-6682	176	16	to	to	PART
taxlaw-6682	176	17	encourage	encourage	VERB
taxlaw-6682	176	18	the	the	DET
taxlaw-6682	176	19	competitiveness	competitiveness	NOUN
taxlaw-6682	176	20	of	of	ADP
taxlaw-6682	176	21	american	american	ADJ
taxlaw-6682	176	22	firms	firm	NOUN
taxlaw-6682	176	23	abroad	abroad	ADV
taxlaw-6682	176	24	and	and	CCONJ
taxlaw-6682	176	25	to	to	PART
taxlaw-6682	176	26	avoid	avoid	VERB
taxlaw-6682	176	27	“	"	PUNCT
taxlaw-6682	176	28	double	double	ADJ
taxlaw-6682	176	29	taxation	taxation	NOUN
taxlaw-6682	176	30	,	,	PUNCT
taxlaw-6682	176	31	”	"	PUNCT
taxlaw-6682	176	32	see	see	VERB
taxlaw-6682	176	33	surrey	surrey	PROPN
taxlaw-6682	176	34	,	,	PUNCT
taxlaw-6682	176	35	supra	supra	PROPN
taxlaw-6682	176	36	note	note	PROPN
taxlaw-6682	176	37	17	17	NUM
taxlaw-6682	176	38	,	,	PUNCT
taxlaw-6682	176	39	at	at	ADP
taxlaw-6682	176	40	817–18	817–18	NUM
taxlaw-6682	176	41	.	.	PUNCT
taxlaw-6682	177	1	according	accord	VERB
taxlaw-6682	177	2	to	to	ADP
taxlaw-6682	177	3	surrey	surrey	PROPN
taxlaw-6682	177	4	:	:	PUNCT
taxlaw-6682	177	5	the	the	DET
taxlaw-6682	177	6	earliest	early	ADJ
taxlaw-6682	177	7	differentiation	differentiation	NOUN
taxlaw-6682	177	8	between	between	ADP
taxlaw-6682	177	9	foreign	foreign	ADJ
taxlaw-6682	177	10	and	and	CCONJ
taxlaw-6682	177	11	domestic	domestic	ADJ
taxlaw-6682	177	12	income	income	NOUN
taxlaw-6682	177	13	was	be	AUX
taxlaw-6682	177	14	the	the	DET
taxlaw-6682	177	15	adoption	adoption	NOUN
taxlaw-6682	177	16	of	of	ADP
taxlaw-6682	177	17	the	the	DET
taxlaw-6682	177	18	foreign	foreign	ADJ
taxlaw-6682	177	19	tax	tax	NOUN
taxlaw-6682	177	20	credit	credit	NOUN
taxlaw-6682	177	21	device	device	NOUN
taxlaw-6682	177	22	.	.	PUNCT
taxlaw-6682	178	1	its	its	PRON
taxlaw-6682	178	2	origins	origin	NOUN
taxlaw-6682	178	3	are	be	AUX
taxlaw-6682	178	4	somewhat	somewhat	ADV
taxlaw-6682	178	5	obscure	obscure	ADJ
taxlaw-6682	178	6	.	.	PUNCT
taxlaw-6682	179	1	until	until	ADP
taxlaw-6682	179	2	1918	1918	NUM
taxlaw-6682	179	3	all	all	DET
taxlaw-6682	179	4	foreign	foreign	ADJ
taxlaw-6682	179	5	taxes	taxis	NOUN
taxlaw-6682	179	6	were	be	AUX
taxlaw-6682	179	7	treated	treat	VERB
taxlaw-6682	179	8	as	as	ADP
taxlaw-6682	179	9	deductible	deductible	ADJ
taxlaw-6682	179	10	expenses	expense	NOUN
taxlaw-6682	179	11	,	,	PUNCT
taxlaw-6682	179	12	in	in	ADP
taxlaw-6682	179	13	the	the	DET
taxlaw-6682	179	14	same	same	ADJ
taxlaw-6682	179	15	manner	manner	NOUN
taxlaw-6682	179	16	as	as	ADP
taxlaw-6682	179	17	state	state	NOUN
taxlaw-6682	179	18	and	and	CCONJ
taxlaw-6682	179	19	local	local	ADJ
taxlaw-6682	179	20	taxes	taxis	NOUN
taxlaw-6682	179	21	.	.	PUNCT
taxlaw-6682	180	1	all	all	DET
taxlaw-6682	180	2	these	these	DET
taxlaw-6682	180	3	taxes	taxis	NOUN
taxlaw-6682	180	4	were	be	AUX
taxlaw-6682	180	5	simply	simply	ADV
taxlaw-6682	180	6	regarded	regard	VERB
taxlaw-6682	180	7	as	as	ADP
taxlaw-6682	180	8	expenses	expense	NOUN
taxlaw-6682	180	9	of	of	ADP
taxlaw-6682	180	10	operating	operate	VERB
taxlaw-6682	180	11	the	the	DET
taxlaw-6682	180	12	business	business	NOUN
taxlaw-6682	180	13	enterprise	enterprise	NOUN
taxlaw-6682	180	14	and	and	CCONJ
taxlaw-6682	180	15	therefore	therefore	ADV
taxlaw-6682	180	16	to	to	PART
taxlaw-6682	180	17	be	be	AUX
taxlaw-6682	180	18	deducted	deduct	VERB
taxlaw-6682	180	19	in	in	ADP
taxlaw-6682	180	20	determining	determine	VERB
taxlaw-6682	180	21	the	the	DET
taxlaw-6682	180	22	net	net	ADJ
taxlaw-6682	180	23	business	business	NOUN
taxlaw-6682	180	24	income	income	NOUN
taxlaw-6682	180	25	on	on	ADP
taxlaw-6682	180	26	which	which	PRON
taxlaw-6682	180	27	our	our	PRON
taxlaw-6682	180	28	federal	federal	ADJ
taxlaw-6682	180	29	income	income	NOUN
taxlaw-6682	180	30	tax	tax	NOUN
taxlaw-6682	180	31	is	be	AUX
taxlaw-6682	180	32	based	base	VERB
taxlaw-6682	180	33	.	.	PUNCT
taxlaw-6682	181	1	in	in	ADP
taxlaw-6682	181	2	1918	1918	NUM
taxlaw-6682	181	3	efforts	effort	NOUN
taxlaw-6682	181	4	were	be	AUX
taxlaw-6682	181	5	made	make	VERB
taxlaw-6682	181	6	to	to	PART
taxlaw-6682	181	7	exempt	exempt	VERB
taxlaw-6682	181	8	foreign	foreign	ADJ
taxlaw-6682	181	9	income	income	NOUN
taxlaw-6682	181	10	from	from	ADP
taxlaw-6682	181	11	the	the	DET
taxlaw-6682	181	12	united	united	PROPN
taxlaw-6682	181	13	states	states	PROPN
taxlaw-6682	181	14	tax	tax	NOUN
taxlaw-6682	181	15	.	.	PUNCT
taxlaw-6682	182	1	the	the	DET
taxlaw-6682	182	2	principal	principal	ADJ
taxlaw-6682	182	3	grounds	ground	NOUN
taxlaw-6682	182	4	advanced	advance	VERB
taxlaw-6682	182	5	for	for	ADP
taxlaw-6682	182	6	this	this	DET
taxlaw-6682	182	7	relief	relief	NOUN
taxlaw-6682	182	8	were	be	AUX
taxlaw-6682	182	9	the	the	DET
taxlaw-6682	182	10	alleged	allege	VERB
taxlaw-6682	182	11	competitive	competitive	ADJ
taxlaw-6682	182	12	disadvantages	disadvantage	NOUN
taxlaw-6682	182	13	suffered	suffer	VERB
taxlaw-6682	182	14	by	by	ADP
taxlaw-6682	182	15	american	american	ADJ
taxlaw-6682	182	16	corporations	corporation	NOUN
taxlaw-6682	182	17	operating	operate	VERB
taxlaw-6682	182	18	branches	branch	NOUN
taxlaw-6682	182	19	abroad	abroad	ADV
taxlaw-6682	182	20	because	because	SCONJ
taxlaw-6682	182	21	the	the	DET
taxlaw-6682	182	22	united	united	PROPN
taxlaw-6682	182	23	states	states	PROPN
taxlaw-6682	182	24	taxes	taxis	NOUN
taxlaw-6682	182	25	were	be	AUX
taxlaw-6682	182	26	much	much	ADV
taxlaw-6682	182	27	higher	high	ADJ
taxlaw-6682	182	28	than	than	ADP
taxlaw-6682	182	29	the	the	DET
taxlaw-6682	182	30	taxes	taxis	NOUN
taxlaw-6682	182	31	to	to	PART
taxlaw-6682	182	32	which	which	PRON
taxlaw-6682	182	33	competing	compete	VERB
taxlaw-6682	182	34	local	local	ADJ
taxlaw-6682	182	35	enterprises	enterprise	NOUN
taxlaw-6682	182	36	in	in	ADP
taxlaw-6682	182	37	foreign	foreign	ADJ
taxlaw-6682	182	38	countries	country	NOUN
taxlaw-6682	182	39	were	be	AUX
taxlaw-6682	182	40	subject	subject	ADJ
taxlaw-6682	182	41	.	.	PUNCT
taxlaw-6682	183	1	there	there	PRON
taxlaw-6682	183	2	was	be	VERB
taxlaw-6682	183	3	also	also	ADV
taxlaw-6682	183	4	talk	talk	NOUN
taxlaw-6682	183	5	of	of	ADP
taxlaw-6682	183	6	“	"	PUNCT
taxlaw-6682	183	7	double	double	ADJ
taxlaw-6682	183	8	taxation	taxation	NOUN
taxlaw-6682	183	9	,	,	PUNCT
taxlaw-6682	183	10	”	"	PUNCT
taxlaw-6682	183	11	and	and	CCONJ
taxlaw-6682	183	12	here	here	ADV
taxlaw-6682	183	13	the	the	DET
taxlaw-6682	183	14	target	target	NOUN
taxlaw-6682	183	15	as	as	ADP
taxlaw-6682	183	16	respects	respect	NOUN
taxlaw-6682	183	17	the	the	DET
taxlaw-6682	183	18	"	"	PUNCT
taxlaw-6682	183	19	doubling	doubling	NOUN
taxlaw-6682	183	20	"	"	PUNCT
taxlaw-6682	183	21	was	be	AUX
taxlaw-6682	183	22	the	the	DET
taxlaw-6682	183	23	united	united	PROPN
taxlaw-6682	183	24	states	states	PROPN
taxlaw-6682	183	25	tax	tax	PROPN
taxlaw-6682	183	26	…	…	PUNCT
taxlaw-6682	183	27	congress	congress	PROPN
taxlaw-6682	183	28	thereby	thereby	ADV
taxlaw-6682	183	29	reaffirmed	reaffirm	VERB
taxlaw-6682	183	30	its	its	PRON
taxlaw-6682	183	31	historical	historical	ADJ
taxlaw-6682	183	32	decision	decision	NOUN
taxlaw-6682	183	33	to	to	PART
taxlaw-6682	183	34	tax	tax	VERB
taxlaw-6682	183	35	the	the	DET
taxlaw-6682	183	36	united	united	PROPN
taxlaw-6682	183	37	states	states	PROPN
taxlaw-6682	183	38	citizen	citizen	NOUN
taxlaw-6682	183	39	and	and	CCONJ
taxlaw-6682	183	40	corporation	corporation	NOUN
taxlaw-6682	183	41	on	on	ADP
taxlaw-6682	183	42	worldwide	worldwide	ADJ
taxlaw-6682	183	43	income	income	NOUN
taxlaw-6682	183	44	.	.	PUNCT
taxlaw-6682	184	1	the	the	DET
taxlaw-6682	184	2	argument	argument	NOUN
taxlaw-6682	184	3	that	that	SCONJ
taxlaw-6682	184	4	this	this	DET
taxlaw-6682	184	5	approach	approach	NOUN
taxlaw-6682	184	6	placed	place	VERB
taxlaw-6682	184	7	our	our	PRON
taxlaw-6682	184	8	corporations	corporation	NOUN
taxlaw-6682	184	9	at	at	ADP
taxlaw-6682	184	10	a	a	DET
taxlaw-6682	184	11	disadvantage	disadvantage	NOUN
taxlaw-6682	184	12	in	in	ADP
taxlaw-6682	184	13	foreign	foreign	ADJ
taxlaw-6682	184	14	markets	market	NOUN
taxlaw-6682	184	15	because	because	SCONJ
taxlaw-6682	184	16	of	of	ADP
taxlaw-6682	184	17	the	the	DET
taxlaw-6682	184	18	united	united	PROPN
taxlaw-6682	184	19	states	states	PROPN
taxlaw-6682	184	20	tax	tax	NOUN
taxlaw-6682	184	21	was	be	AUX
taxlaw-6682	184	22	rejected	reject	VERB
taxlaw-6682	184	23	,	,	PUNCT
taxlaw-6682	184	24	but	but	CCONJ
taxlaw-6682	184	25	the	the	DET
taxlaw-6682	184	26	argument	argument	NOUN
taxlaw-6682	184	27	based	base	VERB
taxlaw-6682	184	28	on	on	ADP
taxlaw-6682	184	29	the	the	DET
taxlaw-6682	184	30	burden	burden	NOUN
taxlaw-6682	184	31	of	of	ADP
taxlaw-6682	184	32	double	double	ADJ
taxlaw-6682	184	33	taxation	taxation	NOUN
taxlaw-6682	184	34	was	be	AUX
taxlaw-6682	184	35	persuasive	persuasive	ADJ
taxlaw-6682	184	36	.	.	PUNCT
taxlaw-6682	185	1	the	the	DET
taxlaw-6682	185	2	united	united	PROPN
taxlaw-6682	185	3	states	states	PROPN
taxlaw-6682	185	4	would	would	AUX
taxlaw-6682	185	5	retain	retain	VERB
taxlaw-6682	185	6	its	its	PRON
taxlaw-6682	185	7	jurisdiction	jurisdiction	NOUN
taxlaw-6682	185	8	to	to	PART
taxlaw-6682	185	9	tax	tax	VERB
taxlaw-6682	185	10	on	on	ADP
taxlaw-6682	185	11	world	world	NOUN
taxlaw-6682	185	12	-	-	PUNCT
taxlaw-6682	185	13	wide	wide	ADJ
taxlaw-6682	185	14	income	income	NOUN
taxlaw-6682	185	15	,	,	PUNCT
taxlaw-6682	185	16	but	but	CCONJ
taxlaw-6682	185	17	it	it	PRON
taxlaw-6682	185	18	would	would	AUX
taxlaw-6682	185	19	recognize	recognize	VERB
taxlaw-6682	185	20	the	the	DET
taxlaw-6682	185	21	interests	interest	NOUN
taxlaw-6682	185	22	of	of	ADP
taxlaw-6682	185	23	the	the	DET
taxlaw-6682	185	24	country	country	NOUN
taxlaw-6682	185	25	of	of	ADP
taxlaw-6682	185	26	source	source	NOUN
taxlaw-6682	185	27	in	in	ADP
taxlaw-6682	185	28	also	also	ADV
taxlaw-6682	185	29	taxing	tax	VERB
taxlaw-6682	185	30	the	the	DET
taxlaw-6682	185	31	income	income	NOUN
taxlaw-6682	185	32	arising	arise	VERB
taxlaw-6682	185	33	therein	therein	ADV
taxlaw-6682	185	34	.	.	PUNCT
taxlaw-6682	186	1	this	this	DET
taxlaw-6682	186	2	recognition	recognition	NOUN
taxlaw-6682	186	3	of	of	ADP
taxlaw-6682	186	4	source	source	NOUN
taxlaw-6682	186	5	jurisdiction	jurisdiction	NOUN
taxlaw-6682	186	6	would	would	AUX
taxlaw-6682	186	7	extend	extend	VERB
taxlaw-6682	186	8	as	as	ADV
taxlaw-6682	186	9	far	far	ADV
taxlaw-6682	186	10	as	as	ADP
taxlaw-6682	186	11	giving	give	VERB
taxlaw-6682	186	12	primary	primary	ADJ
taxlaw-6682	186	13	effect	effect	NOUN
taxlaw-6682	186	14	to	to	ADP
taxlaw-6682	186	15	the	the	DET
taxlaw-6682	186	16	source	source	NOUN
taxlaw-6682	186	17	jurisdiction	jurisdiction	NOUN
taxlaw-6682	186	18	to	to	PART
taxlaw-6682	186	19	prevent	prevent	VERB
taxlaw-6682	186	20	the	the	DET
taxlaw-6682	186	21	heavy	heavy	ADJ
taxlaw-6682	186	22	burden	burden	NOUN
taxlaw-6682	186	23	that	that	PRON
taxlaw-6682	186	24	would	would	AUX
taxlaw-6682	186	25	otherwise	otherwise	ADV
taxlaw-6682	186	26	fall	fall	VERB
taxlaw-6682	186	27	on	on	ADP
taxlaw-6682	186	28	the	the	DET
taxlaw-6682	186	29	united	united	PROPN
taxlaw-6682	186	30	states	states	PROPN
taxlaw-6682	186	31	taxpayer	taxpayer	PROPN
taxlaw-6682	186	32	having	have	VERB
taxlaw-6682	186	33	fiscal	fiscal	ADJ
taxlaw-6682	186	34	responsibilities	responsibility	NOUN
taxlaw-6682	186	35	to	to	ADP
taxlaw-6682	186	36	two	two	NUM
taxlaw-6682	186	37	national	national	ADJ
taxlaw-6682	186	38	jurisdictions	jurisdiction	NOUN
taxlaw-6682	186	39	.	.	PUNCT
taxlaw-6682	187	1	to	to	PART
taxlaw-6682	187	2	provide	provide	VERB
taxlaw-6682	187	3	this	this	DET
taxlaw-6682	187	4	protection	protection	NOUN
taxlaw-6682	187	5	for	for	ADP
taxlaw-6682	187	6	2020	2020	NUM
taxlaw-6682	187	7	]	]	PUNCT
taxlaw-6682	187	8	the	the	DET
taxlaw-6682	187	9	case	case	NOUN
taxlaw-6682	187	10	for	for	ADP
taxlaw-6682	187	11	tax	tax	NOUN
taxlaw-6682	187	12	integration	integration	NOUN
taxlaw-6682	187	13	and	and	CCONJ
taxlaw-6682	187	14	current	current	ADJ
taxlaw-6682	187	15	-	-	PUNCT
taxlaw-6682	187	16	base	base	NOUN
taxlaw-6682	187	17	taxation	taxation	NOUN
taxlaw-6682	187	18	9	9	NUM
taxlaw-6682	187	19	on	on	ADP
taxlaw-6682	187	20	the	the	DET
taxlaw-6682	187	21	other	other	ADJ
taxlaw-6682	187	22	hand	hand	NOUN
taxlaw-6682	187	23	,	,	PUNCT
taxlaw-6682	187	24	capital	capital	NOUN
taxlaw-6682	187	25	import	import	NOUN
taxlaw-6682	187	26	neutrality	neutrality	NOUN
taxlaw-6682	187	27	(	(	PUNCT
taxlaw-6682	187	28	cin	cin	PROPN
taxlaw-6682	187	29	)	)	PUNCT
taxlaw-6682	187	30	requires	require	VERB
taxlaw-6682	187	31	that	that	SCONJ
taxlaw-6682	187	32	all	all	DET
taxlaw-6682	187	33	investments	investment	NOUN
taxlaw-6682	187	34	in	in	ADP
taxlaw-6682	187	35	a	a	DET
taxlaw-6682	187	36	given	give	VERB
taxlaw-6682	187	37	country	country	NOUN
taxlaw-6682	187	38	are	be	AUX
taxlaw-6682	187	39	treated	treat	VERB
taxlaw-6682	187	40	the	the	DET
taxlaw-6682	187	41	same	same	ADJ
taxlaw-6682	187	42	for	for	ADP
taxlaw-6682	187	43	tax	tax	NOUN
taxlaw-6682	187	44	purposes	purpose	NOUN
taxlaw-6682	187	45	,	,	PUNCT
taxlaw-6682	187	46	regardless	regardless	ADV
taxlaw-6682	187	47	of	of	ADP
taxlaw-6682	187	48	the	the	DET
taxlaw-6682	187	49	residence	residence	NOUN
taxlaw-6682	187	50	of	of	ADP
taxlaw-6682	187	51	the	the	DET
taxlaw-6682	187	52	taxpayer.45	taxpayer.45	NOUN
taxlaw-6682	187	53	because	because	SCONJ
taxlaw-6682	187	54	the	the	DET
taxlaw-6682	187	55	united	united	PROPN
taxlaw-6682	187	56	states	states	PROPN
taxlaw-6682	187	57	taxes	tax	VERB
taxlaw-6682	187	58	worldwide	worldwide	ADV
taxlaw-6682	187	59	income	income	NOUN
taxlaw-6682	187	60	of	of	ADP
taxlaw-6682	187	61	its	its	PRON
taxlaw-6682	187	62	nationals	national	NOUN
taxlaw-6682	187	63	,	,	PUNCT
taxlaw-6682	187	64	u.s	u.s	PROPN
taxlaw-6682	187	65	.	.	PROPN
taxlaw-6682	187	66	firms	firm	NOUN
taxlaw-6682	187	67	investing	invest	VERB
taxlaw-6682	187	68	in	in	ADP
taxlaw-6682	187	69	a	a	DET
taxlaw-6682	187	70	given	give	VERB
taxlaw-6682	187	71	foreign	foreign	ADJ
taxlaw-6682	187	72	country	country	NOUN
taxlaw-6682	187	73	face	face	VERB
taxlaw-6682	187	74	double	double	ADJ
taxlaw-6682	187	75	taxation	taxation	NOUN
taxlaw-6682	187	76	(	(	PUNCT
taxlaw-6682	188	1	the	the	DET
taxlaw-6682	188	2	u.s	u.s	PROPN
taxlaw-6682	188	3	.	.	PROPN
taxlaw-6682	188	4	and	and	CCONJ
taxlaw-6682	188	5	the	the	DET
taxlaw-6682	188	6	foreign	foreign	ADJ
taxlaw-6682	188	7	jurisdiction	jurisdiction	NOUN
taxlaw-6682	188	8	)	)	PUNCT
taxlaw-6682	188	9	while	while	SCONJ
taxlaw-6682	188	10	the	the	DET
taxlaw-6682	188	11	foreign	foreign	ADJ
taxlaw-6682	188	12	country	country	NOUN
taxlaw-6682	188	13	’s	’s	PART
taxlaw-6682	188	14	nationals	national	NOUN
taxlaw-6682	188	15	are	be	AUX
taxlaw-6682	188	16	only	only	ADV
taxlaw-6682	188	17	taxed	tax	VERB
taxlaw-6682	188	18	once	once	ADV
taxlaw-6682	188	19	on	on	ADP
taxlaw-6682	188	20	income	income	NOUN
taxlaw-6682	188	21	earned	earn	VERB
taxlaw-6682	188	22	in	in	ADP
taxlaw-6682	188	23	the	the	DET
taxlaw-6682	188	24	foreign	foreign	ADJ
taxlaw-6682	188	25	country.46	country.46	PROPN
taxlaw-6682	188	26	to	to	PART
taxlaw-6682	188	27	prevent	prevent	VERB
taxlaw-6682	188	28	this	this	DET
taxlaw-6682	188	29	additional	additional	ADJ
taxlaw-6682	188	30	liability	liability	NOUN
taxlaw-6682	188	31	that	that	PRON
taxlaw-6682	188	32	impairs	impair	VERB
taxlaw-6682	188	33	the	the	DET
taxlaw-6682	188	34	cin	cin	PROPN
taxlaw-6682	188	35	principle	principle	NOUN
taxlaw-6682	188	36	,	,	PUNCT
taxlaw-6682	188	37	the	the	DET
taxlaw-6682	188	38	united	united	PROPN
taxlaw-6682	188	39	states	states	PROPN
taxlaw-6682	188	40	can	can	AUX
taxlaw-6682	188	41	exempt	exempt	VERB
taxlaw-6682	188	42	foreign	foreign	ADJ
taxlaw-6682	188	43	income	income	NOUN
taxlaw-6682	188	44	of	of	ADP
taxlaw-6682	188	45	u.s	u.s	PROPN
taxlaw-6682	188	46	.	.	PROPN
taxlaw-6682	188	47	mnes.47	mnes.47	NOUN
taxlaw-6682	188	48	exempting	exempt	VERB
taxlaw-6682	188	49	(	(	PUNCT
taxlaw-6682	188	50	and	and	CCONJ
taxlaw-6682	188	51	not	not	PART
taxlaw-6682	188	52	just	just	ADV
taxlaw-6682	188	53	crediting	credit	VERB
taxlaw-6682	188	54	)	)	PUNCT
taxlaw-6682	188	55	foreign	foreign	ADJ
taxlaw-6682	188	56	income	income	NOUN
taxlaw-6682	188	57	,	,	PUNCT
taxlaw-6682	188	58	is	be	AUX
taxlaw-6682	188	59	necessary	necessary	ADJ
taxlaw-6682	188	60	because	because	SCONJ
taxlaw-6682	188	61	it	it	PRON
taxlaw-6682	188	62	will	will	AUX
taxlaw-6682	188	63	result	result	VERB
taxlaw-6682	188	64	in	in	ADP
taxlaw-6682	188	65	only	only	ADV
taxlaw-6682	188	66	one	one	NUM
taxlaw-6682	188	67	layer	layer	NOUN
taxlaw-6682	188	68	of	of	ADP
taxlaw-6682	188	69	taxation	taxation	NOUN
taxlaw-6682	188	70	on	on	ADP
taxlaw-6682	188	71	foreign	foreign	ADJ
taxlaw-6682	188	72	earnings	earning	NOUN
taxlaw-6682	188	73	—	—	PUNCT
taxlaw-6682	188	74	the	the	DET
taxlaw-6682	188	75	foreign	foreign	ADJ
taxlaw-6682	188	76	tax	tax	NOUN
taxlaw-6682	188	77	layer	layer	NOUN
taxlaw-6682	188	78	—	—	PUNCT
taxlaw-6682	188	79	similarly	similarly	ADV
taxlaw-6682	188	80	to	to	ADP
taxlaw-6682	188	81	the	the	DET
taxlaw-6682	188	82	way	way	NOUN
taxlaw-6682	188	83	foreign	foreign	ADJ
taxlaw-6682	188	84	competitors	competitor	NOUN
taxlaw-6682	188	85	are	be	AUX
taxlaw-6682	188	86	taxed	tax	VERB
taxlaw-6682	188	87	.	.	PUNCT
taxlaw-6682	189	1	cen	cen	PROPN
taxlaw-6682	189	2	and	and	CCONJ
taxlaw-6682	189	3	cin	cin	PROPN
taxlaw-6682	189	4	usually	usually	ADV
taxlaw-6682	189	5	can	can	AUX
taxlaw-6682	189	6	not	not	PART
taxlaw-6682	189	7	be	be	AUX
taxlaw-6682	189	8	achieved	achieve	VERB
taxlaw-6682	189	9	at	at	ADP
taxlaw-6682	189	10	the	the	DET
taxlaw-6682	189	11	same	same	ADJ
taxlaw-6682	189	12	time	time	NOUN
taxlaw-6682	189	13	.	.	PUNCT
taxlaw-6682	190	1	this	this	PRON
taxlaw-6682	190	2	is	be	AUX
taxlaw-6682	190	3	because	because	SCONJ
taxlaw-6682	190	4	cen	cen	PROPN
taxlaw-6682	190	5	,	,	PUNCT
taxlaw-6682	190	6	to	to	ADP
taxlaw-6682	190	7	the	the	DET
taxlaw-6682	190	8	extent	extent	NOUN
taxlaw-6682	190	9	that	that	SCONJ
taxlaw-6682	190	10	the	the	DET
taxlaw-6682	190	11	u.s	u.s	PROPN
taxlaw-6682	190	12	.	.	PROPN
taxlaw-6682	190	13	tax	tax	NOUN
taxlaw-6682	190	14	rate	rate	NOUN
taxlaw-6682	190	15	is	be	AUX
taxlaw-6682	190	16	higher	high	ADJ
taxlaw-6682	190	17	than	than	ADP
taxlaw-6682	190	18	the	the	DET
taxlaw-6682	190	19	foreign	foreign	ADJ
taxlaw-6682	190	20	tax	tax	NOUN
taxlaw-6682	190	21	rate	rate	NOUN
taxlaw-6682	190	22	,	,	PUNCT
taxlaw-6682	190	23	would	would	AUX
taxlaw-6682	190	24	require	require	VERB
taxlaw-6682	190	25	a	a	DET
taxlaw-6682	190	26	credit	credit	NOUN
taxlaw-6682	190	27	method	method	NOUN
taxlaw-6682	190	28	,	,	PUNCT
taxlaw-6682	190	29	so	so	SCONJ
taxlaw-6682	190	30	that	that	SCONJ
taxlaw-6682	190	31	the	the	DET
taxlaw-6682	190	32	foreign	foreign	ADJ
taxlaw-6682	190	33	source	source	NOUN
taxlaw-6682	190	34	income	income	NOUN
taxlaw-6682	190	35	would	would	AUX
taxlaw-6682	190	36	be	be	AUX
taxlaw-6682	190	37	subject	subject	ADJ
taxlaw-6682	190	38	in	in	ADP
taxlaw-6682	190	39	total	total	NOUN
taxlaw-6682	190	40	to	to	ADP
taxlaw-6682	190	41	the	the	DET
taxlaw-6682	190	42	u.s	u.s	PROPN
taxlaw-6682	190	43	.	.	PROPN
taxlaw-6682	190	44	tax	tax	NOUN
taxlaw-6682	190	45	rate	rate	NOUN
taxlaw-6682	190	46	,	,	PUNCT
taxlaw-6682	190	47	while	while	SCONJ
taxlaw-6682	190	48	in	in	ADP
taxlaw-6682	190	49	the	the	DET
taxlaw-6682	190	50	same	same	ADJ
taxlaw-6682	190	51	scenario	scenario	NOUN
taxlaw-6682	190	52	,	,	PUNCT
taxlaw-6682	190	53	cin	cin	PROPN
taxlaw-6682	190	54	would	would	AUX
taxlaw-6682	190	55	require	require	VERB
taxlaw-6682	190	56	an	an	DET
taxlaw-6682	190	57	exemption	exemption	NOUN
taxlaw-6682	190	58	method	method	NOUN
taxlaw-6682	190	59	,	,	PUNCT
taxlaw-6682	190	60	so	so	SCONJ
taxlaw-6682	190	61	that	that	SCONJ
taxlaw-6682	190	62	the	the	DET
taxlaw-6682	190	63	foreign	foreign	ADJ
taxlaw-6682	190	64	source	source	NOUN
taxlaw-6682	190	65	income	income	NOUN
taxlaw-6682	190	66	would	would	AUX
taxlaw-6682	190	67	be	be	AUX
taxlaw-6682	190	68	subject	subject	ADJ
taxlaw-6682	190	69	solely	solely	ADV
taxlaw-6682	190	70	to	to	ADP
taxlaw-6682	190	71	the	the	DET
taxlaw-6682	190	72	foreign	foreign	ADJ
taxlaw-6682	190	73	tax	tax	NOUN
taxlaw-6682	190	74	rate	rate	NOUN
taxlaw-6682	190	75	,	,	PUNCT
taxlaw-6682	190	76	which	which	PRON
taxlaw-6682	190	77	would	would	AUX
taxlaw-6682	190	78	be	be	AUX
taxlaw-6682	190	79	the	the	DET
taxlaw-6682	190	80	final	final	ADJ
taxlaw-6682	190	81	tax	tax	NOUN
taxlaw-6682	190	82	liability	liability	NOUN
taxlaw-6682	190	83	.	.	PUNCT
taxlaw-6682	191	1	those	those	DET
taxlaw-6682	191	2	neutralities	neutrality	NOUN
taxlaw-6682	191	3	can	can	AUX
taxlaw-6682	191	4	be	be	AUX
taxlaw-6682	191	5	simultaneously	simultaneously	ADV
taxlaw-6682	191	6	satisfied	satisfied	ADJ
taxlaw-6682	191	7	only	only	ADV
taxlaw-6682	191	8	if	if	SCONJ
taxlaw-6682	191	9	the	the	DET
taxlaw-6682	191	10	tax	tax	NOUN
taxlaw-6682	191	11	rates	rate	NOUN
taxlaw-6682	191	12	of	of	ADP
taxlaw-6682	191	13	the	the	DET
taxlaw-6682	191	14	united	united	PROPN
taxlaw-6682	191	15	states	states	PROPN
taxlaw-6682	191	16	and	and	CCONJ
taxlaw-6682	191	17	the	the	DET
taxlaw-6682	191	18	source	source	NOUN
taxlaw-6682	191	19	state	state	NOUN
taxlaw-6682	191	20	are	be	AUX
taxlaw-6682	191	21	the	the	DET
taxlaw-6682	191	22	same	same	ADJ
taxlaw-6682	191	23	,	,	PUNCT
taxlaw-6682	191	24	which	which	PRON
taxlaw-6682	191	25	is	be	AUX
taxlaw-6682	191	26	not	not	PART
taxlaw-6682	191	27	usually	usually	ADV
taxlaw-6682	191	28	the	the	DET
taxlaw-6682	191	29	case.48	case.48	PROPN
taxlaw-6682	191	30	c.	c.	PROPN
taxlaw-6682	191	31	the	the	DET
taxlaw-6682	191	32	70s	70	NOUN
taxlaw-6682	191	33	the	the	DET
taxlaw-6682	191	34	late	late	ADJ
taxlaw-6682	191	35	1970s	1970	NOUN
taxlaw-6682	191	36	saw	see	VERB
taxlaw-6682	191	37	further	further	ADJ
taxlaw-6682	191	38	proposals	proposal	NOUN
taxlaw-6682	191	39	for	for	ADP
taxlaw-6682	191	40	integration	integration	NOUN
taxlaw-6682	191	41	.	.	PUNCT
taxlaw-6682	192	1	in	in	ADP
taxlaw-6682	192	2	1977	1977	NUM
taxlaw-6682	192	3	,	,	PUNCT
taxlaw-6682	192	4	the	the	DET
taxlaw-6682	192	5	treasury	treasury	NOUN
taxlaw-6682	192	6	issued	issue	VERB
taxlaw-6682	192	7	a	a	DET
taxlaw-6682	192	8	report	report	NOUN
taxlaw-6682	192	9	proposing	propose	VERB
taxlaw-6682	192	10	full	full	ADJ
taxlaw-6682	192	11	integration	integration	NOUN
taxlaw-6682	192	12	by	by	ADP
taxlaw-6682	192	13	a	a	DET
taxlaw-6682	192	14	pass	pass	VERB
taxlaw-6682	192	15	-	-	PUNCT
taxlaw-6682	192	16	through	through	ADP
taxlaw-6682	192	17	taxation	taxation	NOUN
taxlaw-6682	192	18	method.49	method.49	PROPN
taxlaw-6682	192	19	later	later	ADV
taxlaw-6682	192	20	that	that	DET
taxlaw-6682	192	21	year	year	NOUN
taxlaw-6682	192	22	,	,	PUNCT
taxlaw-6682	192	23	the	the	DET
taxlaw-6682	192	24	treasury	treasury	NOUN
taxlaw-6682	192	25	presented	present	VERB
taxlaw-6682	192	26	a	a	DET
taxlaw-6682	192	27	proposal	proposal	NOUN
taxlaw-6682	192	28	for	for	ADP
taxlaw-6682	192	29	integration	integration	NOUN
taxlaw-6682	192	30	by	by	ADP
taxlaw-6682	192	31	imputation.50	imputation.50	NOUN
taxlaw-6682	192	32	under	under	ADP
taxlaw-6682	192	33	imputation	imputation	NOUN
taxlaw-6682	192	34	,	,	PUNCT
taxlaw-6682	192	35	corporations	corporation	NOUN
taxlaw-6682	192	36	would	would	AUX
taxlaw-6682	192	37	still	still	ADV
taxlaw-6682	192	38	pay	pay	VERB
taxlaw-6682	192	39	corporate	corporate	ADJ
taxlaw-6682	192	40	tax	tax	NOUN
taxlaw-6682	192	41	,	,	PUNCT
taxlaw-6682	192	42	but	but	CCONJ
taxlaw-6682	192	43	shareholders	shareholder	NOUN
taxlaw-6682	192	44	would	would	AUX
taxlaw-6682	192	45	receive	receive	VERB
taxlaw-6682	192	46	a	a	DET
taxlaw-6682	192	47	credit	credit	NOUN
taxlaw-6682	192	48	for	for	ADP
taxlaw-6682	192	49	that	that	DET
taxlaw-6682	192	50	tax	tax	NOUN
taxlaw-6682	192	51	paid	pay	VERB
taxlaw-6682	192	52	upon	upon	SCONJ
taxlaw-6682	192	53	the	the	DET
taxlaw-6682	192	54	distribution	distribution	NOUN
taxlaw-6682	192	55	of	of	ADP
taxlaw-6682	192	56	dividends	dividend	NOUN
taxlaw-6682	192	57	and	and	CCONJ
taxlaw-6682	192	58	the	the	DET
taxlaw-6682	192	59	imposition	imposition	NOUN
taxlaw-6682	192	60	of	of	ADP
taxlaw-6682	192	61	the	the	DET
taxlaw-6682	192	62	dividend	dividend	NOUN
taxlaw-6682	192	63	tax.51	tax.51	PRON
taxlaw-6682	192	64	in	in	ADP
taxlaw-6682	192	65	that	that	DET
taxlaw-6682	192	66	sense	sense	NOUN
taxlaw-6682	192	67	,	,	PUNCT
taxlaw-6682	192	68	the	the	DET
taxlaw-6682	192	69	corporate	corporate	ADJ
taxlaw-6682	192	70	tax	tax	NOUN
taxlaw-6682	192	71	would	would	AUX
taxlaw-6682	192	72	function	function	VERB
taxlaw-6682	192	73	like	like	ADP
taxlaw-6682	192	74	wht	wht	INTJ
taxlaw-6682	192	75	,	,	PUNCT
taxlaw-6682	192	76	on	on	ADP
taxlaw-6682	192	77	behalf	behalf	NOUN
taxlaw-6682	192	78	of	of	ADP
taxlaw-6682	192	79	the	the	DET
taxlaw-6682	192	80	shareholders	shareholder	NOUN
taxlaw-6682	192	81	,	,	PUNCT
taxlaw-6682	192	82	similar	similar	ADJ
taxlaw-6682	192	83	to	to	ADP
taxlaw-6682	192	84	the	the	DET
taxlaw-6682	192	85	tax	tax	NOUN
taxlaw-6682	192	86	withheld	withhold	VERB
taxlaw-6682	192	87	by	by	ADP
taxlaw-6682	192	88	an	an	DET
taxlaw-6682	192	89	employer	employer	NOUN
taxlaw-6682	192	90	on	on	ADP
taxlaw-6682	192	91	behalf	behalf	NOUN
taxlaw-6682	192	92	of	of	ADP
taxlaw-6682	192	93	its	its	PRON
taxlaw-6682	192	94	employees	employee	NOUN
taxlaw-6682	192	95	,	,	PUNCT
taxlaw-6682	192	96	and	and	CCONJ
taxlaw-6682	192	97	the	the	DET
taxlaw-6682	192	98	income	income	NOUN
taxlaw-6682	192	99	itself	itself	PRON
taxlaw-6682	192	100	would	would	AUX
taxlaw-6682	192	101	be	be	AUX
taxlaw-6682	192	102	imputed	impute	VERB
taxlaw-6682	192	103	to	to	ADP
taxlaw-6682	192	104	shareholders	shareholder	NOUN
taxlaw-6682	192	105	.	.	PUNCT
taxlaw-6682	193	1	when	when	SCONJ
taxlaw-6682	193	2	a	a	DET
taxlaw-6682	193	3	distribution	distribution	NOUN
taxlaw-6682	193	4	is	be	AUX
taxlaw-6682	193	5	made	make	VERB
taxlaw-6682	193	6	,	,	PUNCT
taxlaw-6682	193	7	the	the	DET
taxlaw-6682	193	8	shareholders	shareholder	NOUN
taxlaw-6682	193	9	would	would	AUX
taxlaw-6682	193	10	be	be	AUX
taxlaw-6682	193	11	taxed	tax	VERB
taxlaw-6682	193	12	at	at	ADP
taxlaw-6682	193	13	their	their	PRON
taxlaw-6682	193	14	marginal	marginal	ADJ
taxlaw-6682	193	15	rate	rate	NOUN
taxlaw-6682	193	16	,	,	PUNCT
taxlaw-6682	193	17	but	but	CCONJ
taxlaw-6682	193	18	they	they	PRON
taxlaw-6682	193	19	would	would	AUX
taxlaw-6682	193	20	also	also	ADV
taxlaw-6682	193	21	be	be	AUX
taxlaw-6682	193	22	entitled	entitle	VERB
taxlaw-6682	193	23	to	to	ADP
taxlaw-6682	193	24	a	a	DET
taxlaw-6682	193	25	credit	credit	NOUN
taxlaw-6682	193	26	in	in	ADP
taxlaw-6682	193	27	the	the	DET
taxlaw-6682	193	28	amount	amount	NOUN
taxlaw-6682	193	29	of	of	ADP
taxlaw-6682	193	30	taxes	taxis	NOUN
taxlaw-6682	193	31	paid	pay	VERB
taxlaw-6682	193	32	by	by	ADP
taxlaw-6682	193	33	the	the	DET
taxlaw-6682	193	34	corporation	corporation	NOUN
taxlaw-6682	193	35	.	.	PUNCT
taxlaw-6682	194	1	it	it	PRON
taxlaw-6682	194	2	should	should	AUX
taxlaw-6682	194	3	be	be	AUX
taxlaw-6682	194	4	noted	note	VERB
taxlaw-6682	194	5	,	,	PUNCT
taxlaw-6682	194	6	of	of	ADP
taxlaw-6682	194	7	course	course	NOUN
taxlaw-6682	194	8	,	,	PUNCT
taxlaw-6682	194	9	that	that	SCONJ
taxlaw-6682	194	10	shareholders	shareholder	NOUN
taxlaw-6682	194	11	would	would	AUX
taxlaw-6682	194	12	include	include	VERB
taxlaw-6682	194	13	in	in	ADP
taxlaw-6682	194	14	their	their	PRON
taxlaw-6682	194	15	taxable	taxable	ADJ
taxlaw-6682	194	16	income	income	NOUN
taxlaw-6682	194	17	the	the	DET
taxlaw-6682	194	18	grossed	gross	VERB
taxlaw-6682	194	19	-	-	PUNCT
taxlaw-6682	194	20	up	up	ADP
taxlaw-6682	194	21	amount	amount	NOUN
taxlaw-6682	194	22	of	of	ADP
taxlaw-6682	194	23	the	the	DET
taxlaw-6682	194	24	dividend	dividend	NOUN
taxlaw-6682	194	25	to	to	PART
taxlaw-6682	194	26	reflect	reflect	VERB
taxlaw-6682	194	27	the	the	DET
taxlaw-6682	194	28	amount	amount	NOUN
taxlaw-6682	194	29	of	of	ADP
taxlaw-6682	194	30	tax	tax	NOUN
taxlaw-6682	194	31	withheld	withhold	VERB
taxlaw-6682	194	32	.	.	PUNCT
taxlaw-6682	195	1	it	it	PRON
taxlaw-6682	195	2	is	be	AUX
taxlaw-6682	195	3	also	also	ADV
taxlaw-6682	195	4	important	important	ADJ
taxlaw-6682	195	5	to	to	PART
taxlaw-6682	195	6	note	note	VERB
taxlaw-6682	195	7	that	that	SCONJ
taxlaw-6682	195	8	the	the	DET
taxlaw-6682	195	9	recommendation	recommendation	NOUN
taxlaw-6682	195	10	was	be	AUX
taxlaw-6682	195	11	to	to	ADP
taxlaw-6682	195	12	the	the	DET
taxlaw-6682	195	13	united	united	PROPN
taxlaw-6682	195	14	states	states	PROPN
taxlaw-6682	195	15	taxpayer	taxpayer	PROPN
taxlaw-6682	195	16	,	,	PUNCT
taxlaw-6682	195	17	our	our	PRON
taxlaw-6682	195	18	government	government	NOUN
taxlaw-6682	195	19	would	would	AUX
taxlaw-6682	195	20	consider	consider	VERB
taxlaw-6682	195	21	its	its	PRON
taxlaw-6682	195	22	own	own	ADJ
taxlaw-6682	195	23	tax	tax	NOUN
taxlaw-6682	195	24	claims	claim	NOUN
taxlaw-6682	195	25	met	meet	VERB
taxlaw-6682	195	26	to	to	ADP
taxlaw-6682	195	27	the	the	DET
taxlaw-6682	195	28	extent	extent	NOUN
taxlaw-6682	195	29	that	that	SCONJ
taxlaw-6682	195	30	a	a	DET
taxlaw-6682	195	31	tax	tax	NOUN
taxlaw-6682	195	32	payment	payment	NOUN
taxlaw-6682	195	33	had	have	AUX
taxlaw-6682	195	34	been	be	AUX
taxlaw-6682	195	35	made	make	VERB
taxlaw-6682	195	36	to	to	ADP
taxlaw-6682	195	37	the	the	DET
taxlaw-6682	195	38	country	country	NOUN
taxlaw-6682	195	39	of	of	ADP
taxlaw-6682	195	40	source	source	NOUN
taxlaw-6682	195	41	.	.	PUNCT
taxlaw-6682	196	1	gravelle	gravelle	PROPN
taxlaw-6682	196	2	,	,	PUNCT
taxlaw-6682	196	3	supra	supra	PROPN
taxlaw-6682	196	4	note	note	NOUN
taxlaw-6682	196	5	41	41	NUM
taxlaw-6682	196	6	,	,	PUNCT
taxlaw-6682	196	7	at	at	ADP
taxlaw-6682	196	8	332	332	NUM
taxlaw-6682	196	9	(	(	PUNCT
taxlaw-6682	196	10	a	a	DET
taxlaw-6682	196	11	limited	limited	ADJ
taxlaw-6682	196	12	ftc	ftc	PROPN
taxlaw-6682	196	13	,	,	PUNCT
taxlaw-6682	196	14	which	which	PRON
taxlaw-6682	196	15	caps	cap	VERB
taxlaw-6682	196	16	a	a	DET
taxlaw-6682	196	17	firm	firm	NOUN
taxlaw-6682	196	18	’s	’s	PART
taxlaw-6682	196	19	ftc	ftc	PROPN
taxlaw-6682	196	20	to	to	ADP
taxlaw-6682	196	21	the	the	DET
taxlaw-6682	196	22	amount	amount	NOUN
taxlaw-6682	196	23	of	of	ADP
taxlaw-6682	196	24	tax	tax	NOUN
taxlaw-6682	196	25	paid	pay	VERB
taxlaw-6682	196	26	to	to	ADP
taxlaw-6682	196	27	the	the	DET
taxlaw-6682	196	28	home	home	NOUN
taxlaw-6682	196	29	country	country	NOUN
taxlaw-6682	196	30	either	either	CCONJ
taxlaw-6682	196	31	per	per	ADP
taxlaw-6682	196	32	foreign	foreign	ADJ
taxlaw-6682	196	33	jurisdiction	jurisdiction	NOUN
taxlaw-6682	196	34	or	or	CCONJ
taxlaw-6682	196	35	in	in	ADP
taxlaw-6682	196	36	total	total	NOUN
taxlaw-6682	196	37	,	,	PUNCT
taxlaw-6682	196	38	does	do	AUX
taxlaw-6682	196	39	not	not	PART
taxlaw-6682	196	40	achieve	achieve	VERB
taxlaw-6682	196	41	cen	cen	NOUN
taxlaw-6682	196	42	)	)	PUNCT
taxlaw-6682	196	43	.	.	PUNCT
taxlaw-6682	197	1	45	45	NUM
taxlaw-6682	197	2	am	am	NOUN
taxlaw-6682	197	3	.	.	PUNCT
taxlaw-6682	197	4	law	law	NOUN
taxlaw-6682	197	5	inst	inst	PROPN
taxlaw-6682	197	6	.	.	PROPN
taxlaw-6682	197	7	,	,	PUNCT
taxlaw-6682	197	8	integration	integration	NOUN
taxlaw-6682	197	9	of	of	ADP
taxlaw-6682	197	10	individual	individual	ADJ
taxlaw-6682	197	11	and	and	CCONJ
taxlaw-6682	197	12	corporate	corporate	ADJ
taxlaw-6682	197	13	income	income	NOUN
taxlaw-6682	197	14	taxes	taxis	NOUN
taxlaw-6682	197	15	172	172	NUM
taxlaw-6682	197	16	(	(	PUNCT
taxlaw-6682	197	17	1993	1993	NUM
taxlaw-6682	197	18	)	)	PUNCT
taxlaw-6682	197	19	.	.	PUNCT
taxlaw-6682	198	1	46	46	NUM
taxlaw-6682	199	1	i	i	PRON
taxlaw-6682	199	2	d.	d.	PROPN
taxlaw-6682	199	3	47	47	NUM
taxlaw-6682	200	1	i	i	PRON
taxlaw-6682	200	2	d.	d.	PROPN
taxlaw-6682	200	3	48	48	NUM
taxlaw-6682	200	4	see	see	VERB
taxlaw-6682	200	5	david	david	PROPN
taxlaw-6682	200	6	a.	a.	PROPN
taxlaw-6682	200	7	weisbach	weisbach	PROPN
taxlaw-6682	200	8	,	,	PUNCT
taxlaw-6682	200	9	the	the	DET
taxlaw-6682	200	10	use	use	NOUN
taxlaw-6682	200	11	of	of	ADP
taxlaw-6682	200	12	neutralities	neutrality	NOUN
taxlaw-6682	200	13	in	in	ADP
taxlaw-6682	200	14	international	international	ADJ
taxlaw-6682	200	15	tax	tax	NOUN
taxlaw-6682	200	16	policy	policy	NOUN
taxlaw-6682	200	17	4	4	NUM
taxlaw-6682	200	18	(	(	PUNCT
taxlaw-6682	200	19	coase	coase	PROPN
taxlaw-6682	200	20	-	-	PUNCT
taxlaw-6682	200	21	sandor	sandor	PROPN
taxlaw-6682	200	22	inst	inst	PROPN
taxlaw-6682	200	23	.	.	PROPN
taxlaw-6682	201	1	for	for	ADP
taxlaw-6682	201	2	l.	l.	PROPN
taxlaw-6682	201	3	&	&	CCONJ
taxlaw-6682	201	4	econ	econ	PROPN
taxlaw-6682	201	5	.	.	PROPN
taxlaw-6682	201	6	,	,	PUNCT
taxlaw-6682	201	7	working	work	VERB
taxlaw-6682	201	8	paper	paper	NOUN
taxlaw-6682	201	9	no	no	INTJ
taxlaw-6682	201	10	.	.	PROPN
taxlaw-6682	201	11	697	697	NUM
taxlaw-6682	201	12	,	,	PUNCT
taxlaw-6682	201	13	2014	2014	NUM
taxlaw-6682	201	14	)	)	PUNCT
taxlaw-6682	201	15	.	.	PUNCT
taxlaw-6682	202	1	49	49	NUM
taxlaw-6682	202	2	u.s	u.s	PROPN
taxlaw-6682	202	3	.	.	PROPN
taxlaw-6682	202	4	dep’t	dep’t	NOUN
taxlaw-6682	202	5	of	of	ADP
taxlaw-6682	202	6	the	the	DET
taxlaw-6682	202	7	treasury	treasury	NOUN
taxlaw-6682	202	8	,	,	PUNCT
taxlaw-6682	202	9	supra	supra	PROPN
taxlaw-6682	202	10	note	note	PROPN
taxlaw-6682	202	11	14	14	NUM
taxlaw-6682	202	12	,	,	PUNCT
taxlaw-6682	202	13	at	at	ADP
taxlaw-6682	202	14	68–75	68–75	NOUN
taxlaw-6682	202	15	.	.	PUNCT
taxlaw-6682	203	1	50	50	NUM
taxlaw-6682	203	2	see	see	VERB
taxlaw-6682	203	3	the	the	DET
taxlaw-6682	203	4	president	president	NOUN
taxlaw-6682	203	5	’s	’s	PART
taxlaw-6682	203	6	1978	1978	NUM
taxlaw-6682	203	7	tax	tax	NOUN
taxlaw-6682	203	8	reduction	reduction	NOUN
taxlaw-6682	203	9	and	and	CCONJ
taxlaw-6682	203	10	reform	reform	NOUN
taxlaw-6682	203	11	proposals	proposal	NOUN
taxlaw-6682	203	12	:	:	PUNCT
taxlaw-6682	203	13	hearings	hearing	NOUN
taxlaw-6682	203	14	before	before	ADP
taxlaw-6682	203	15	the	the	DET
taxlaw-6682	203	16	h.	h.	PROPN
taxlaw-6682	203	17	comm	comm	NOUN
taxlaw-6682	203	18	.	.	PUNCT
taxlaw-6682	204	1	on	on	ADP
taxlaw-6682	204	2	ways	way	NOUN
taxlaw-6682	204	3	and	and	CCONJ
taxlaw-6682	204	4	means	mean	NOUN
taxlaw-6682	204	5	,	,	PUNCT
taxlaw-6682	204	6	95th	95th	ADJ
taxlaw-6682	204	7	cong	cong	NOUN
taxlaw-6682	204	8	.	.	PUNCT
taxlaw-6682	205	1	6250–54	6250–54	NUM
taxlaw-6682	205	2	(	(	PUNCT
taxlaw-6682	205	3	1978	1978	NUM
taxlaw-6682	205	4	)	)	PUNCT
taxlaw-6682	205	5	(	(	PUNCT
taxlaw-6682	205	6	statement	statement	NOUN
taxlaw-6682	205	7	of	of	ADP
taxlaw-6682	205	8	donald	donald	PROPN
taxlaw-6682	205	9	c.	c.	PROPN
taxlaw-6682	205	10	lubick	lubick	PROPN
taxlaw-6682	205	11	,	,	PUNCT
taxlaw-6682	205	12	acting	act	VERB
taxlaw-6682	205	13	assistant	assistant	NOUN
taxlaw-6682	205	14	sec’y	sec’y	NUM
taxlaw-6682	205	15	for	for	ADP
taxlaw-6682	205	16	tax	tax	NOUN
taxlaw-6682	205	17	policy	policy	NOUN
taxlaw-6682	205	18	,	,	PUNCT
taxlaw-6682	205	19	treasury	treasury	PROPN
taxlaw-6682	205	20	dep’t	dep’t	PROPN
taxlaw-6682	205	21	)	)	PUNCT
taxlaw-6682	205	22	.	.	PUNCT
taxlaw-6682	206	1	51	51	NUM
taxlaw-6682	206	2	michael	michael	PROPN
taxlaw-6682	206	3	j.	j.	PROPN
taxlaw-6682	206	4	graetz	graetz	PROPN
taxlaw-6682	206	5	&	&	CCONJ
taxlaw-6682	206	6	alvin	alvin	PROPN
taxlaw-6682	206	7	c.	c.	PROPN
taxlaw-6682	206	8	warren	warren	PROPN
taxlaw-6682	206	9	,	,	PUNCT
taxlaw-6682	206	10	jr	jr	PROPN
taxlaw-6682	206	11	.	.	PROPN
taxlaw-6682	206	12	,	,	PUNCT
taxlaw-6682	206	13	unlocking	unlock	VERB
taxlaw-6682	206	14	business	business	NOUN
taxlaw-6682	206	15	tax	tax	NOUN
taxlaw-6682	206	16	reform	reform	NOUN
taxlaw-6682	206	17	,	,	PUNCT
taxlaw-6682	206	18	145	145	NUM
taxlaw-6682	206	19	tax	tax	NOUN
taxlaw-6682	206	20	notes	note	NOUN
taxlaw-6682	206	21	707	707	NUM
taxlaw-6682	206	22	,	,	PUNCT
taxlaw-6682	206	23	708	708	NUM
taxlaw-6682	206	24	(	(	PUNCT
taxlaw-6682	206	25	2014	2014	NUM
taxlaw-6682	206	26	)	)	PUNCT
taxlaw-6682	206	27	.	.	PUNCT
taxlaw-6682	207	1	[	[	X
taxlaw-6682	207	2	vol	vol	NOUN
taxlaw-6682	207	3	.	.	PUNCT
taxlaw-6682	207	4	11:2	11:2	NUM
taxlaw-6682	207	5	columbia	columbia	PROPN
taxlaw-6682	207	6	journal	journal	PROPN
taxlaw-6682	207	7	of	of	ADP
taxlaw-6682	207	8	tax	tax	NOUN
taxlaw-6682	207	9	law	law	NOUN
taxlaw-6682	207	10	10	10	NUM
taxlaw-6682	207	11	adopt	adopt	VERB
taxlaw-6682	207	12	a	a	DET
taxlaw-6682	207	13	refundable	refundable	ADJ
taxlaw-6682	207	14	credit	credit	NOUN
taxlaw-6682	207	15	in	in	ADP
taxlaw-6682	207	16	order	order	NOUN
taxlaw-6682	207	17	to	to	PART
taxlaw-6682	207	18	allow	allow	VERB
taxlaw-6682	207	19	low	low	ADJ
taxlaw-6682	207	20	bracket	bracket	NOUN
taxlaw-6682	207	21	taxpayers	taxpayer	NOUN
taxlaw-6682	207	22	to	to	PART
taxlaw-6682	207	23	take	take	VERB
taxlaw-6682	207	24	advantage	advantage	NOUN
taxlaw-6682	207	25	of	of	ADP
taxlaw-6682	207	26	the	the	DET
taxlaw-6682	207	27	benefits	benefit	NOUN
taxlaw-6682	207	28	of	of	ADP
taxlaw-6682	207	29	tax	tax	NOUN
taxlaw-6682	207	30	integration.52	integration.52	NOUN
taxlaw-6682	207	31	ultimately	ultimately	ADV
taxlaw-6682	207	32	,	,	PUNCT
taxlaw-6682	207	33	however	however	ADV
taxlaw-6682	207	34	,	,	PUNCT
taxlaw-6682	207	35	the	the	DET
taxlaw-6682	207	36	proposal	proposal	NOUN
taxlaw-6682	207	37	was	be	AUX
taxlaw-6682	207	38	never	never	ADV
taxlaw-6682	207	39	adopted	adopt	VERB
taxlaw-6682	207	40	.	.	PUNCT
taxlaw-6682	208	1	the	the	DET
taxlaw-6682	208	2	joint	joint	ADJ
taxlaw-6682	208	3	committee	committee	NOUN
taxlaw-6682	208	4	on	on	ADP
taxlaw-6682	208	5	taxation	taxation	NOUN
taxlaw-6682	208	6	also	also	ADV
taxlaw-6682	208	7	issued	issue	VERB
taxlaw-6682	208	8	a	a	DET
taxlaw-6682	208	9	report	report	NOUN
taxlaw-6682	208	10	in	in	ADP
taxlaw-6682	208	11	1977	1977	NUM
taxlaw-6682	208	12	calling	call	VERB
taxlaw-6682	208	13	for	for	ADP
taxlaw-6682	208	14	the	the	DET
taxlaw-6682	208	15	integration	integration	NOUN
taxlaw-6682	208	16	of	of	ADP
taxlaw-6682	208	17	corporate	corporate	ADJ
taxlaw-6682	208	18	and	and	CCONJ
taxlaw-6682	208	19	individual	individual	ADJ
taxlaw-6682	208	20	income	income	NOUN
taxlaw-6682	208	21	taxes	taxis	NOUN
taxlaw-6682	208	22	as	as	ADP
taxlaw-6682	208	23	part	part	NOUN
taxlaw-6682	208	24	of	of	ADP
taxlaw-6682	208	25	the	the	DET
taxlaw-6682	208	26	main	main	ADJ
taxlaw-6682	208	27	goal	goal	NOUN
taxlaw-6682	208	28	of	of	ADP
taxlaw-6682	208	29	enhancing	enhance	VERB
taxlaw-6682	208	30	and	and	CCONJ
taxlaw-6682	208	31	injecting	inject	VERB
taxlaw-6682	208	32	private	private	ADJ
taxlaw-6682	208	33	capital	capital	NOUN
taxlaw-6682	208	34	into	into	ADP
taxlaw-6682	208	35	the	the	DET
taxlaw-6682	208	36	financial	financial	ADJ
taxlaw-6682	208	37	markets.53	markets.53	NOUN
taxlaw-6682	208	38	three	three	NUM
taxlaw-6682	208	39	methods	method	NOUN
taxlaw-6682	208	40	of	of	ADP
taxlaw-6682	208	41	integration	integration	NOUN
taxlaw-6682	208	42	were	be	AUX
taxlaw-6682	208	43	suggested	suggest	VERB
taxlaw-6682	208	44	:	:	PUNCT
taxlaw-6682	208	45	imputation	imputation	NOUN
taxlaw-6682	208	46	,	,	PUNCT
taxlaw-6682	208	47	pass	pass	VERB
taxlaw-6682	208	48	-	-	PUNCT
taxlaw-6682	208	49	through	through	ADP
taxlaw-6682	208	50	taxation	taxation	NOUN
taxlaw-6682	208	51	,	,	PUNCT
taxlaw-6682	208	52	and	and	CCONJ
taxlaw-6682	208	53	dpd.54	dpd.54	NOUN
taxlaw-6682	208	54	then	then	ADV
taxlaw-6682	208	55	,	,	PUNCT
taxlaw-6682	208	56	in	in	ADP
taxlaw-6682	208	57	1978	1978	NUM
taxlaw-6682	208	58	,	,	PUNCT
taxlaw-6682	208	59	the	the	DET
taxlaw-6682	208	60	chairman	chairman	NOUN
taxlaw-6682	208	61	of	of	ADP
taxlaw-6682	208	62	the	the	DET
taxlaw-6682	208	63	house	house	NOUN
taxlaw-6682	208	64	ways	way	NOUN
taxlaw-6682	208	65	and	and	CCONJ
taxlaw-6682	208	66	means	mean	VERB
taxlaw-6682	208	67	committee	committee	NOUN
taxlaw-6682	208	68	introduced	introduce	VERB
taxlaw-6682	208	69	a	a	DET
taxlaw-6682	208	70	new	new	ADJ
taxlaw-6682	208	71	integration	integration	NOUN
taxlaw-6682	208	72	proposal	proposal	NOUN
taxlaw-6682	208	73	,	,	PUNCT
taxlaw-6682	208	74	calling	call	VERB
taxlaw-6682	208	75	for	for	ADP
taxlaw-6682	208	76	a	a	DET
taxlaw-6682	208	77	shareholder	shareholder	NOUN
taxlaw-6682	208	78	tax	tax	NOUN
taxlaw-6682	208	79	credit	credit	NOUN
taxlaw-6682	208	80	equal	equal	ADJ
taxlaw-6682	208	81	to	to	ADP
taxlaw-6682	208	82	a	a	DET
taxlaw-6682	208	83	graduated	graduated	ADJ
taxlaw-6682	208	84	percentage	percentage	NOUN
taxlaw-6682	208	85	(	(	PUNCT
taxlaw-6682	208	86	from	from	ADP
taxlaw-6682	208	87	10	10	NUM
taxlaw-6682	208	88	%	%	NOUN
taxlaw-6682	208	89	up	up	ADP
taxlaw-6682	208	90	to	to	PART
taxlaw-6682	208	91	20	20	NUM
taxlaw-6682	208	92	%	%	NOUN
taxlaw-6682	208	93	)	)	PUNCT
taxlaw-6682	208	94	of	of	ADP
taxlaw-6682	208	95	the	the	DET
taxlaw-6682	208	96	dividend	dividend	NOUN
taxlaw-6682	208	97	distribution	distribution	NOUN
taxlaw-6682	208	98	,	,	PUNCT
taxlaw-6682	208	99	up	up	ADP
taxlaw-6682	208	100	to	to	ADP
taxlaw-6682	208	101	a	a	DET
taxlaw-6682	208	102	certain	certain	ADJ
taxlaw-6682	208	103	limitation.55	limitation.55	NOUN
taxlaw-6682	208	104	none	none	NOUN
taxlaw-6682	208	105	of	of	ADP
taxlaw-6682	208	106	the	the	DET
taxlaw-6682	208	107	proposals	proposal	NOUN
taxlaw-6682	208	108	were	be	AUX
taxlaw-6682	208	109	ever	ever	ADV
taxlaw-6682	208	110	adopted.56	adopted.56	VERB
taxlaw-6682	208	111	d.	d.	PROPN
taxlaw-6682	208	112	the	the	DET
taxlaw-6682	208	113	80s	80	NOUN
taxlaw-6682	208	114	and	and	CCONJ
taxlaw-6682	208	115	90s	90	NOUN
taxlaw-6682	208	116	in	in	ADP
taxlaw-6682	208	117	1982	1982	NUM
taxlaw-6682	208	118	,	,	PUNCT
taxlaw-6682	208	119	the	the	DET
taxlaw-6682	208	120	american	american	PROPN
taxlaw-6682	208	121	law	law	PROPN
taxlaw-6682	208	122	institute	institute	PROPN
taxlaw-6682	208	123	(	(	PUNCT
taxlaw-6682	208	124	ali	ali	PROPN
taxlaw-6682	208	125	)	)	PUNCT
taxlaw-6682	208	126	called	call	VERB
taxlaw-6682	208	127	for	for	ADP
taxlaw-6682	208	128	corporate	corporate	ADJ
taxlaw-6682	208	129	integration	integration	NOUN
taxlaw-6682	208	130	in	in	ADP
taxlaw-6682	208	131	the	the	DET
taxlaw-6682	208	132	form	form	NOUN
taxlaw-6682	208	133	of	of	ADP
taxlaw-6682	208	134	dpd	dpd	PROPN
taxlaw-6682	208	135	with	with	ADP
taxlaw-6682	208	136	a	a	DET
taxlaw-6682	208	137	statutory	statutory	ADJ
taxlaw-6682	208	138	limit	limit	NOUN
taxlaw-6682	208	139	.	.	PUNCT
taxlaw-6682	209	1	57	57	NUM
taxlaw-6682	209	2	in	in	ADP
taxlaw-6682	209	3	addition	addition	NOUN
taxlaw-6682	209	4	,	,	PUNCT
taxlaw-6682	209	5	the	the	DET
taxlaw-6682	209	6	report	report	NOUN
taxlaw-6682	209	7	called	call	VERB
taxlaw-6682	209	8	for	for	ADP
taxlaw-6682	209	9	a	a	DET
taxlaw-6682	209	10	flat	flat	ADJ
taxlaw-6682	209	11	-	-	PUNCT
taxlaw-6682	209	12	rate	rate	NOUN
taxlaw-6682	209	13	wht	wht	NOUN
taxlaw-6682	209	14	on	on	ADP
taxlaw-6682	209	15	non	non	ADJ
taxlaw-6682	209	16	-	-	ADJ
taxlaw-6682	209	17	dividend	dividend	ADJ
taxlaw-6682	209	18	distributions.58	distributions.58	NOUN
taxlaw-6682	209	19	in	in	ADP
taxlaw-6682	209	20	1989	1989	NUM
taxlaw-6682	209	21	,	,	PUNCT
taxlaw-6682	209	22	the	the	DET
taxlaw-6682	209	23	ali	ali	PROPN
taxlaw-6682	209	24	issued	issue	VERB
taxlaw-6682	209	25	a	a	DET
taxlaw-6682	209	26	supplemental	supplemental	ADJ
taxlaw-6682	209	27	study	study	NOUN
taxlaw-6682	209	28	recommending	recommend	VERB
taxlaw-6682	209	29	that	that	SCONJ
taxlaw-6682	209	30	the	the	DET
taxlaw-6682	209	31	dpd	dpd	NOUN
taxlaw-6682	209	32	would	would	AUX
taxlaw-6682	209	33	only	only	ADV
taxlaw-6682	209	34	be	be	AUX
taxlaw-6682	209	35	available	available	ADJ
taxlaw-6682	209	36	for	for	ADP
taxlaw-6682	209	37	equity	equity	NOUN
taxlaw-6682	209	38	acquired	acquire	VERB
taxlaw-6682	209	39	after	after	ADP
taxlaw-6682	209	40	the	the	DET
taxlaw-6682	209	41	date	date	NOUN
taxlaw-6682	209	42	of	of	ADP
taxlaw-6682	209	43	enactment	enactment	NOUN
taxlaw-6682	209	44	.	.	PUNCT
taxlaw-6682	210	1	the	the	DET
taxlaw-6682	210	2	main	main	ADJ
taxlaw-6682	210	3	reason	reason	NOUN
taxlaw-6682	210	4	for	for	ADP
taxlaw-6682	210	5	this	this	DET
taxlaw-6682	210	6	limitation	limitation	NOUN
taxlaw-6682	210	7	was	be	AUX
taxlaw-6682	210	8	the	the	DET
taxlaw-6682	210	9	assumption	assumption	NOUN
taxlaw-6682	210	10	that	that	SCONJ
taxlaw-6682	210	11	the	the	DET
taxlaw-6682	210	12	markets	market	NOUN
taxlaw-6682	210	13	had	have	AUX
taxlaw-6682	210	14	already	already	ADV
taxlaw-6682	210	15	discounted	discount	VERB
taxlaw-6682	210	16	the	the	DET
taxlaw-6682	210	17	price	price	NOUN
taxlaw-6682	210	18	of	of	ADP
taxlaw-6682	210	19	pre	pre	ADJ
taxlaw-6682	210	20	-	-	ADJ
taxlaw-6682	210	21	enactment	enactment	ADJ
taxlaw-6682	210	22	equity	equity	NOUN
taxlaw-6682	210	23	to	to	PART
taxlaw-6682	210	24	reflect	reflect	VERB
taxlaw-6682	210	25	the	the	DET
taxlaw-6682	210	26	double	double	ADJ
taxlaw-6682	210	27	taxation	taxation	NOUN
taxlaw-6682	210	28	on	on	ADP
taxlaw-6682	210	29	corporate	corporate	ADJ
taxlaw-6682	210	30	earnings	earning	NOUN
taxlaw-6682	210	31	,	,	PUNCT
taxlaw-6682	210	32	and	and	CCONJ
taxlaw-6682	210	33	any	any	DET
taxlaw-6682	210	34	deduction	deduction	NOUN
taxlaw-6682	210	35	for	for	ADP
taxlaw-6682	210	36	that	that	DET
taxlaw-6682	210	37	preenactment	preenactment	NOUN
taxlaw-6682	210	38	equity	equity	NOUN
taxlaw-6682	210	39	would	would	AUX
taxlaw-6682	210	40	result	result	VERB
taxlaw-6682	210	41	in	in	ADP
taxlaw-6682	210	42	an	an	DET
taxlaw-6682	210	43	unjustified	unjustified	ADJ
taxlaw-6682	210	44	windfall	windfall	NOUN
taxlaw-6682	210	45	to	to	PART
taxlaw-6682	210	46	shareholders.59	shareholders.59	VERB
taxlaw-6682	210	47	in	in	ADP
taxlaw-6682	210	48	1993	1993	NUM
taxlaw-6682	210	49	,	,	PUNCT
taxlaw-6682	210	50	the	the	DET
taxlaw-6682	210	51	ali	ali	PROPN
taxlaw-6682	210	52	issued	issue	VERB
taxlaw-6682	210	53	another	another	DET
taxlaw-6682	210	54	important	important	ADJ
taxlaw-6682	210	55	report	report	NOUN
taxlaw-6682	210	56	calling	call	VERB
taxlaw-6682	210	57	for	for	ADP
taxlaw-6682	210	58	tax	tax	NOUN
taxlaw-6682	210	59	integration	integration	NOUN
taxlaw-6682	210	60	,	,	PUNCT
taxlaw-6682	210	61	which	which	PRON
taxlaw-6682	210	62	was	be	AUX
taxlaw-6682	210	63	authored	author	VERB
taxlaw-6682	210	64	by	by	ADP
taxlaw-6682	210	65	harvard	harvard	PROPN
taxlaw-6682	210	66	professor	professor	PROPN
taxlaw-6682	210	67	alvin	alvin	PROPN
taxlaw-6682	210	68	c.	c.	PROPN
taxlaw-6682	210	69	warren	warren	PROPN
taxlaw-6682	210	70	jr.60	jr.60	PROPN
taxlaw-6682	210	71	and	and	CCONJ
taxlaw-6682	210	72	based	base	VERB
taxlaw-6682	210	73	on	on	ADP
taxlaw-6682	210	74	a	a	DET
taxlaw-6682	210	75	1992	1992	NUM
taxlaw-6682	210	76	treasury	treasury	NOUN
taxlaw-6682	210	77	report	report	NOUN
taxlaw-6682	210	78	.	.	PUNCT
taxlaw-6682	211	1	both	both	DET
taxlaw-6682	211	2	these	these	DET
taxlaw-6682	211	3	reports	report	NOUN
taxlaw-6682	211	4	will	will	AUX
taxlaw-6682	211	5	be	be	AUX
taxlaw-6682	211	6	discussed	discuss	VERB
taxlaw-6682	211	7	below	below	ADV
taxlaw-6682	211	8	.	.	PUNCT
taxlaw-6682	212	1	1	1	X
taxlaw-6682	212	2	.	.	X
taxlaw-6682	213	1	the	the	DET
taxlaw-6682	213	2	1992	1992	NUM
taxlaw-6682	213	3	treasury	treasury	PROPN
taxlaw-6682	213	4	report	report	NOUN
taxlaw-6682	213	5	in	in	ADP
taxlaw-6682	213	6	1992	1992	NUM
taxlaw-6682	213	7	,	,	PUNCT
taxlaw-6682	213	8	the	the	DET
taxlaw-6682	213	9	treasury	treasury	NOUN
taxlaw-6682	213	10	recommended	recommend	VERB
taxlaw-6682	213	11	adopting	adopt	VERB
taxlaw-6682	213	12	corporate	corporate	ADJ
taxlaw-6682	213	13	integration	integration	NOUN
taxlaw-6682	213	14	in	in	ADP
taxlaw-6682	213	15	one	one	NUM
taxlaw-6682	213	16	of	of	ADP
taxlaw-6682	213	17	four	four	NUM
taxlaw-6682	213	18	prototypes	prototype	NOUN
taxlaw-6682	213	19	:	:	PUNCT
taxlaw-6682	213	20	(	(	PUNCT
taxlaw-6682	213	21	1	1	X
taxlaw-6682	213	22	)	)	PUNCT
taxlaw-6682	213	23	a	a	DET
taxlaw-6682	213	24	dividend	dividend	NOUN
taxlaw-6682	213	25	exclusion	exclusion	NOUN
taxlaw-6682	213	26	prototype	prototype	NOUN
taxlaw-6682	213	27	;	;	PUNCT
taxlaw-6682	213	28	(	(	PUNCT
taxlaw-6682	213	29	2	2	X
taxlaw-6682	213	30	)	)	PUNCT
taxlaw-6682	213	31	a	a	DET
taxlaw-6682	213	32	shareholder	shareholder	NOUN
taxlaw-6682	213	33	allocation	allocation	NOUN
taxlaw-6682	213	34	prototype	prototype	NOUN
taxlaw-6682	213	35	(	(	PUNCT
taxlaw-6682	213	36	pass	pass	VERB
taxlaw-6682	213	37	-	-	PUNCT
taxlaw-6682	213	38	through	through	NOUN
taxlaw-6682	213	39	)	)	PUNCT
taxlaw-6682	213	40	,	,	PUNCT
taxlaw-6682	213	41	which	which	PRON
taxlaw-6682	213	42	is	be	AUX
taxlaw-6682	213	43	a	a	DET
taxlaw-6682	213	44	form	form	NOUN
taxlaw-6682	213	45	of	of	ADP
taxlaw-6682	213	46	full	full	ADJ
taxlaw-6682	213	47	integration	integration	NOUN
taxlaw-6682	213	48	;	;	PUNCT
taxlaw-6682	213	49	(	(	PUNCT
taxlaw-6682	213	50	3	3	X
taxlaw-6682	213	51	)	)	PUNCT
taxlaw-6682	213	52	a	a	DET
taxlaw-6682	213	53	comprehensive	comprehensive	ADJ
taxlaw-6682	213	54	business	business	NOUN
taxlaw-6682	213	55	income	income	NOUN
taxlaw-6682	213	56	tax	tax	NOUN
taxlaw-6682	213	57	prototype	prototype	NOUN
taxlaw-6682	213	58	(	(	PUNCT
taxlaw-6682	213	59	cbit	cbit	PROPN
taxlaw-6682	213	60	)	)	PUNCT
taxlaw-6682	213	61	,	,	PUNCT
taxlaw-6682	213	62	in	in	ADP
taxlaw-6682	213	63	which	which	PRON
taxlaw-6682	213	64	a	a	DET
taxlaw-6682	213	65	tax	tax	NOUN
taxlaw-6682	213	66	would	would	AUX
taxlaw-6682	213	67	be	be	AUX
taxlaw-6682	213	68	imposed	impose	VERB
taxlaw-6682	213	69	on	on	ADP
taxlaw-6682	213	70	taxable	taxable	ADJ
taxlaw-6682	213	71	income	income	NOUN
taxlaw-6682	213	72	,	,	PUNCT
taxlaw-6682	213	73	with	with	ADP
taxlaw-6682	213	74	no	no	DET
taxlaw-6682	213	75	deductions	deduction	NOUN
taxlaw-6682	213	76	for	for	ADP
taxlaw-6682	213	77	interest	interest	NOUN
taxlaw-6682	213	78	or	or	CCONJ
taxlaw-6682	213	79	dividends	dividend	NOUN
taxlaw-6682	213	80	(	(	PUNCT
taxlaw-6682	213	81	while	while	SCONJ
taxlaw-6682	213	82	the	the	DET
taxlaw-6682	213	83	respective	respective	ADJ
taxlaw-6682	213	84	holders	holder	NOUN
taxlaw-6682	213	85	of	of	ADP
taxlaw-6682	213	86	bonds	bond	NOUN
taxlaw-6682	213	87	or	or	CCONJ
taxlaw-6682	213	88	shares	share	NOUN
taxlaw-6682	213	89	would	would	AUX
taxlaw-6682	213	90	not	not	PART
taxlaw-6682	213	91	include	include	VERB
taxlaw-6682	213	92	interest	interest	NOUN
taxlaw-6682	213	93	or	or	CCONJ
taxlaw-6682	213	94	dividends	dividend	NOUN
taxlaw-6682	213	95	in	in	ADP
taxlaw-6682	213	96	gross	gross	ADJ
taxlaw-6682	213	97	income	income	NOUN
taxlaw-6682	213	98	)	)	PUNCT
taxlaw-6682	213	99	;	;	PUNCT
taxlaw-6682	213	100	and	and	CCONJ
taxlaw-6682	213	101	,	,	PUNCT
taxlaw-6682	213	102	finally	finally	ADV
taxlaw-6682	213	103	,	,	PUNCT
taxlaw-6682	213	104	(	(	PUNCT
taxlaw-6682	213	105	4	4	X
taxlaw-6682	213	106	)	)	PUNCT
taxlaw-6682	213	107	an	an	DET
taxlaw-6682	213	108	imputation	imputation	NOUN
taxlaw-6682	213	109	credit	credit	NOUN
taxlaw-6682	213	110	prototype.61	prototype.61	NOUN
taxlaw-6682	213	111	another	another	DET
taxlaw-6682	213	112	method	method	NOUN
taxlaw-6682	213	113	that	that	PRON
taxlaw-6682	213	114	was	be	AUX
taxlaw-6682	213	115	briefly	briefly	ADV
taxlaw-6682	213	116	discussed	discuss	VERB
taxlaw-6682	213	117	was	be	AUX
taxlaw-6682	213	118	52	52	NUM
taxlaw-6682	213	119	see	see	VERB
taxlaw-6682	213	120	the	the	DET
taxlaw-6682	213	121	president	president	NOUN
taxlaw-6682	213	122	’s	’s	PART
taxlaw-6682	213	123	1978	1978	NUM
taxlaw-6682	213	124	tax	tax	NOUN
taxlaw-6682	213	125	reduction	reduction	NOUN
taxlaw-6682	213	126	and	and	CCONJ
taxlaw-6682	213	127	reform	reform	NOUN
taxlaw-6682	213	128	proposals	proposal	NOUN
taxlaw-6682	213	129	:	:	PUNCT
taxlaw-6682	213	130	hearings	hearing	NOUN
taxlaw-6682	213	131	before	before	ADP
taxlaw-6682	213	132	the	the	DET
taxlaw-6682	213	133	h.	h.	PROPN
taxlaw-6682	213	134	comm	comm	NOUN
taxlaw-6682	213	135	.	.	PUNCT
taxlaw-6682	214	1	on	on	ADP
taxlaw-6682	214	2	ways	way	NOUN
taxlaw-6682	214	3	and	and	CCONJ
taxlaw-6682	214	4	means	mean	NOUN
taxlaw-6682	214	5	,	,	PUNCT
taxlaw-6682	214	6	95th	95th	ADJ
taxlaw-6682	214	7	cong	cong	NOUN
taxlaw-6682	214	8	.	.	PUNCT
taxlaw-6682	215	1	6252	6252	NUM
taxlaw-6682	215	2	(	(	PUNCT
taxlaw-6682	215	3	1978	1978	NUM
taxlaw-6682	215	4	)	)	PUNCT
taxlaw-6682	215	5	53	53	NUM
taxlaw-6682	215	6	see	see	VERB
taxlaw-6682	215	7	staff	staff	NOUN
taxlaw-6682	215	8	of	of	ADP
taxlaw-6682	215	9	joint	joint	ADJ
taxlaw-6682	215	10	comm	comm	NOUN
taxlaw-6682	215	11	.	.	PUNCT
taxlaw-6682	216	1	on	on	ADP
taxlaw-6682	216	2	taxation	taxation	NOUN
taxlaw-6682	216	3	,	,	PUNCT
taxlaw-6682	216	4	jcs-14	jcs-14	NOUN
taxlaw-6682	216	5	-	-	SYM
taxlaw-6682	216	6	77	77	NUM
taxlaw-6682	216	7	,	,	PUNCT
taxlaw-6682	216	8	tax	tax	NOUN
taxlaw-6682	216	9	policy	policy	NOUN
taxlaw-6682	216	10	and	and	CCONJ
taxlaw-6682	216	11	capital	capital	NOUN
taxlaw-6682	216	12	formation	formation	NOUN
taxlaw-6682	216	13	9	9	NUM
taxlaw-6682	216	14	(	(	PUNCT
taxlaw-6682	216	15	comm	comm	NOUN
taxlaw-6682	216	16	.	.	PUNCT
taxlaw-6682	217	1	print	print	NOUN
taxlaw-6682	217	2	1977	1977	NUM
taxlaw-6682	217	3	)	)	PUNCT
taxlaw-6682	217	4	.	.	PUNCT
taxlaw-6682	218	1	54	54	NUM
taxlaw-6682	219	1	i	i	PRON
taxlaw-6682	219	2	d.	d.	VERB
taxlaw-6682	219	3	at	at	ADP
taxlaw-6682	219	4	11	11	NUM
taxlaw-6682	219	5	-	-	SYM
taxlaw-6682	219	6	15	15	NUM
taxlaw-6682	219	7	.	.	PUNCT
taxlaw-6682	220	1	55	55	NUM
taxlaw-6682	220	2	staff	staff	NOUN
taxlaw-6682	220	3	of	of	ADP
taxlaw-6682	220	4	s.	s.	PROPN
taxlaw-6682	220	5	comm	comm	PROPN
taxlaw-6682	220	6	.	.	PUNCT
taxlaw-6682	221	1	on	on	ADP
taxlaw-6682	221	2	finance	finance	NOUN
taxlaw-6682	221	3	,	,	PUNCT
taxlaw-6682	221	4	comprehensive	comprehensive	ADJ
taxlaw-6682	221	5	tax	tax	NOUN
taxlaw-6682	221	6	reform	reform	NOUN
taxlaw-6682	221	7	for	for	ADP
taxlaw-6682	221	8	2015	2015	NUM
taxlaw-6682	221	9	and	and	CCONJ
taxlaw-6682	221	10	beyond	beyond	ADP
taxlaw-6682	221	11	,	,	PUNCT
taxlaw-6682	221	12	113th	113th	PROPN
taxlaw-6682	221	13	cong	cong	PROPN
taxlaw-6682	221	14	.	.	PUNCT
taxlaw-6682	222	1	,	,	PUNCT
taxlaw-6682	222	2	129	129	NUM
taxlaw-6682	222	3	(	(	PUNCT
taxlaw-6682	222	4	2014	2014	NUM
taxlaw-6682	222	5	)	)	PUNCT
taxlaw-6682	222	6	.	.	PUNCT
taxlaw-6682	223	1	56	56	NUM
taxlaw-6682	223	2	see	see	VERB
taxlaw-6682	223	3	i	i	PRON
taxlaw-6682	223	4	d.	d.	PROPN
taxlaw-6682	223	5	57	57	NUM
taxlaw-6682	223	6	am	am	NOUN
taxlaw-6682	223	7	.	.	PUNCT
taxlaw-6682	224	1	law	law	NOUN
taxlaw-6682	224	2	inst	inst	PROPN
taxlaw-6682	224	3	.	.	PROPN
taxlaw-6682	224	4	,	,	PUNCT
taxlaw-6682	224	5	federal	federal	ADJ
taxlaw-6682	224	6	income	income	NOUN
taxlaw-6682	224	7	tax	tax	NOUN
taxlaw-6682	224	8	project	project	NOUN
taxlaw-6682	224	9	—	—	PUNCT
taxlaw-6682	224	10	subchapter	subchapter	NOUN
taxlaw-6682	224	11	c	c	NOUN
taxlaw-6682	224	12	:	:	PUNCT
taxlaw-6682	224	13	proposals	proposal	NOUN
taxlaw-6682	224	14	of	of	ADP
taxlaw-6682	224	15	the	the	DET
taxlaw-6682	224	16	american	american	PROPN
taxlaw-6682	224	17	law	law	PROPN
taxlaw-6682	224	18	institute	institute	NOUN
taxlaw-6682	224	19	on	on	ADP
taxlaw-6682	224	20	corporate	corporate	ADJ
taxlaw-6682	224	21	acquisitions	acquisition	NOUN
taxlaw-6682	224	22	and	and	CCONJ
taxlaw-6682	224	23	dispositions	disposition	NOUN
taxlaw-6682	224	24	and	and	CCONJ
taxlaw-6682	224	25	reporter	reporter	NOUN
taxlaw-6682	224	26	’s	’s	PART
taxlaw-6682	224	27	study	study	NOUN
taxlaw-6682	224	28	on	on	ADP
taxlaw-6682	224	29	corporate	corporate	ADJ
taxlaw-6682	224	30	distributions	distribution	NOUN
taxlaw-6682	224	31	(	(	PUNCT
taxlaw-6682	224	32	1982	1982	NUM
taxlaw-6682	224	33	)	)	PUNCT
taxlaw-6682	224	34	.	.	PUNCT
taxlaw-6682	225	1	58	58	NUM
taxlaw-6682	226	1	i	i	PRON
taxlaw-6682	226	2	d.	d.	PROPN
taxlaw-6682	226	3	at	at	ADP
taxlaw-6682	226	4	442	442	NUM
taxlaw-6682	226	5	.	.	PUNCT
taxlaw-6682	227	1	59	59	NUM
taxlaw-6682	227	2	am	am	NOUN
taxlaw-6682	227	3	.	.	PUNCT
taxlaw-6682	228	1	law	law	NOUN
taxlaw-6682	228	2	inst	inst	PROPN
taxlaw-6682	228	3	.	.	PROPN
taxlaw-6682	228	4	,	,	PUNCT
taxlaw-6682	228	5	federal	federal	ADJ
taxlaw-6682	228	6	income	income	NOUN
taxlaw-6682	228	7	tax	tax	NOUN
taxlaw-6682	228	8	project	project	NOUN
taxlaw-6682	228	9	—	—	PUNCT
taxlaw-6682	228	10	subchapter	subchapter	NOUN
taxlaw-6682	228	11	c	c	NOUN
taxlaw-6682	228	12	(	(	PUNCT
taxlaw-6682	228	13	supplemental	supplemental	ADJ
taxlaw-6682	228	14	study	study	NOUN
taxlaw-6682	228	15	)	)	PUNCT
taxlaw-6682	229	1	[	[	X
taxlaw-6682	229	2	i	i	X
taxlaw-6682	229	3	]	]	X
taxlaw-6682	229	4	,	,	PUNCT
taxlaw-6682	229	5	reporter	reporter	NOUN
taxlaw-6682	229	6	’s	’s	PART
taxlaw-6682	229	7	study	study	PROPN
taxlaw-6682	229	8	draft	draft	VERB
taxlaw-6682	229	9	51	51	NUM
taxlaw-6682	229	10	(	(	PUNCT
taxlaw-6682	229	11	1989	1989	NUM
taxlaw-6682	229	12	)	)	PUNCT
taxlaw-6682	229	13	.	.	PUNCT
taxlaw-6682	230	1	60	60	NUM
taxlaw-6682	230	2	see	see	NOUN
taxlaw-6682	230	3	am	be	AUX
taxlaw-6682	230	4	.	.	PUNCT
taxlaw-6682	230	5	law	law	NOUN
taxlaw-6682	230	6	inst	inst	PROPN
taxlaw-6682	230	7	.	.	PROPN
taxlaw-6682	230	8	,	,	PUNCT
taxlaw-6682	230	9	supra	supra	PROPN
taxlaw-6682	230	10	note	note	NOUN
taxlaw-6682	230	11	46	46	NUM
taxlaw-6682	230	12	.	.	PUNCT
taxlaw-6682	230	13	61	61	NUM
taxlaw-6682	231	1	u.s	u.s	PROPN
taxlaw-6682	231	2	.	.	PROPN
taxlaw-6682	231	3	dep’t	dep’t	NOUN
taxlaw-6682	231	4	of	of	ADP
taxlaw-6682	231	5	the	the	DET
taxlaw-6682	231	6	treasury	treasury	NOUN
taxlaw-6682	231	7	,	,	PUNCT
taxlaw-6682	231	8	integration	integration	NOUN
taxlaw-6682	231	9	of	of	ADP
taxlaw-6682	231	10	the	the	DET
taxlaw-6682	231	11	individual	individual	ADJ
taxlaw-6682	231	12	and	and	CCONJ
taxlaw-6682	231	13	corporate	corporate	ADJ
taxlaw-6682	231	14	tax	tax	NOUN
taxlaw-6682	231	15	system	system	NOUN
taxlaw-6682	231	16	:	:	PUNCT
taxlaw-6682	231	17	taxing	tax	VERB
taxlaw-6682	231	18	business	business	NOUN
taxlaw-6682	231	19	income	income	NOUN
taxlaw-6682	231	20	once	once	ADV
taxlaw-6682	231	21	viii	viii	ADJ
taxlaw-6682	231	22	(	(	PUNCT
taxlaw-6682	231	23	1992	1992	NUM
taxlaw-6682	231	24	)	)	PUNCT
taxlaw-6682	231	25	.	.	PUNCT
taxlaw-6682	232	1	2020	2020	NUM
taxlaw-6682	232	2	]	]	PUNCT
taxlaw-6682	233	1	the	the	DET
taxlaw-6682	233	2	case	case	NOUN
taxlaw-6682	233	3	for	for	ADP
taxlaw-6682	233	4	tax	tax	NOUN
taxlaw-6682	233	5	integration	integration	NOUN
taxlaw-6682	233	6	and	and	CCONJ
taxlaw-6682	233	7	current	current	ADJ
taxlaw-6682	233	8	-	-	PUNCT
taxlaw-6682	233	9	base	base	NOUN
taxlaw-6682	233	10	taxation	taxation	NOUN
taxlaw-6682	233	11	11	11	NUM
taxlaw-6682	233	12	dpd.62	dpd.62	NOUN
taxlaw-6682	233	13	to	to	PART
taxlaw-6682	233	14	address	address	VERB
taxlaw-6682	233	15	the	the	DET
taxlaw-6682	233	16	problem	problem	NOUN
taxlaw-6682	233	17	of	of	ADP
taxlaw-6682	233	18	retained	retain	VERB
taxlaw-6682	233	19	earnings	earning	NOUN
taxlaw-6682	233	20	,	,	PUNCT
taxlaw-6682	233	21	a	a	DET
taxlaw-6682	233	22	dividend	dividend	NOUN
taxlaw-6682	233	23	-	-	PUNCT
taxlaw-6682	233	24	reinvestment	reinvestment	NOUN
taxlaw-6682	233	25	plan	plan	NOUN
taxlaw-6682	233	26	was	be	AUX
taxlaw-6682	233	27	proposed	propose	VERB
taxlaw-6682	233	28	—	—	PUNCT
taxlaw-6682	233	29	this	this	DET
taxlaw-6682	233	30	proposal	proposal	NOUN
taxlaw-6682	233	31	will	will	AUX
taxlaw-6682	233	32	be	be	AUX
taxlaw-6682	233	33	discussed	discuss	VERB
taxlaw-6682	233	34	separately	separately	ADV
taxlaw-6682	233	35	in	in	ADP
taxlaw-6682	233	36	part	part	NOUN
taxlaw-6682	233	37	iii	iii	NOUN
taxlaw-6682	233	38	.	.	PUNCT
taxlaw-6682	234	1	under	under	ADP
taxlaw-6682	234	2	cbit	cbit	NOUN
taxlaw-6682	234	3	,	,	PUNCT
taxlaw-6682	234	4	a	a	DET
taxlaw-6682	234	5	uniform	uniform	ADJ
taxlaw-6682	234	6	tax	tax	NOUN
taxlaw-6682	234	7	would	would	AUX
taxlaw-6682	234	8	be	be	AUX
taxlaw-6682	234	9	levied	levy	VERB
taxlaw-6682	234	10	at	at	ADP
taxlaw-6682	234	11	the	the	DET
taxlaw-6682	234	12	business	business	NOUN
taxlaw-6682	234	13	level	level	NOUN
taxlaw-6682	234	14	.	.	PUNCT
taxlaw-6682	235	1	corporations	corporation	NOUN
taxlaw-6682	235	2	would	would	AUX
taxlaw-6682	235	3	not	not	PART
taxlaw-6682	235	4	be	be	AUX
taxlaw-6682	235	5	able	able	ADJ
taxlaw-6682	235	6	to	to	PART
taxlaw-6682	235	7	deduct	deduct	VERB
taxlaw-6682	235	8	interest	interest	NOUN
taxlaw-6682	235	9	(	(	PUNCT
taxlaw-6682	235	10	similar	similar	ADJ
taxlaw-6682	235	11	to	to	ADP
taxlaw-6682	235	12	the	the	DET
taxlaw-6682	235	13	current	current	ADJ
taxlaw-6682	235	14	treatment	treatment	NOUN
taxlaw-6682	235	15	of	of	ADP
taxlaw-6682	235	16	dividends).63	dividends).63	PROPN
taxlaw-6682	235	17	on	on	ADP
taxlaw-6682	235	18	the	the	DET
taxlaw-6682	235	19	other	other	ADJ
taxlaw-6682	235	20	hand	hand	NOUN
taxlaw-6682	235	21	,	,	PUNCT
taxlaw-6682	235	22	individual	individual	ADJ
taxlaw-6682	235	23	shareholders	shareholder	NOUN
taxlaw-6682	235	24	would	would	AUX
taxlaw-6682	235	25	not	not	PART
taxlaw-6682	235	26	include	include	VERB
taxlaw-6682	235	27	interest	interest	NOUN
taxlaw-6682	235	28	or	or	CCONJ
taxlaw-6682	235	29	dividends	dividend	NOUN
taxlaw-6682	235	30	in	in	ADP
taxlaw-6682	235	31	their	their	PRON
taxlaw-6682	235	32	gross	gross	ADJ
taxlaw-6682	235	33	income.64	income.64	NOUN
taxlaw-6682	235	34	cbit	cbit	NOUN
taxlaw-6682	235	35	would	would	AUX
taxlaw-6682	235	36	eliminate	eliminate	VERB
taxlaw-6682	235	37	tax	tax	NOUN
taxlaw-6682	235	38	distortions	distortion	NOUN
taxlaw-6682	235	39	on	on	ADP
taxlaw-6682	235	40	capital	capital	NOUN
taxlaw-6682	235	41	structure	structure	NOUN
taxlaw-6682	235	42	and	and	CCONJ
taxlaw-6682	235	43	related	relate	VERB
taxlaw-6682	235	44	arbitrage	arbitrage	NOUN
taxlaw-6682	235	45	opportunities	opportunity	NOUN
taxlaw-6682	235	46	more	more	ADV
taxlaw-6682	235	47	completely	completely	ADV
taxlaw-6682	235	48	than	than	ADP
taxlaw-6682	235	49	any	any	PRON
taxlaw-6682	235	50	of	of	ADP
taxlaw-6682	235	51	the	the	DET
taxlaw-6682	235	52	other	other	ADJ
taxlaw-6682	235	53	methods	method	NOUN
taxlaw-6682	235	54	of	of	ADP
taxlaw-6682	235	55	partial	partial	ADJ
taxlaw-6682	235	56	integration.65	integration.65	NOUN
taxlaw-6682	235	57	in	in	ADP
taxlaw-6682	235	58	that	that	DET
taxlaw-6682	235	59	sense	sense	NOUN
taxlaw-6682	235	60	,	,	PUNCT
taxlaw-6682	235	61	cbit	cbit	PROPN
taxlaw-6682	235	62	offered	offer	VERB
taxlaw-6682	235	63	a	a	DET
taxlaw-6682	235	64	comprehensive	comprehensive	ADJ
taxlaw-6682	235	65	solution	solution	NOUN
taxlaw-6682	235	66	for	for	ADP
taxlaw-6682	235	67	the	the	DET
taxlaw-6682	235	68	bias	bias	NOUN
taxlaw-6682	235	69	toward	toward	ADP
taxlaw-6682	235	70	debt	debt	NOUN
taxlaw-6682	235	71	investment.66	investment.66	ADP
taxlaw-6682	235	72	cbit	cbit	NOUN
taxlaw-6682	235	73	would	would	AUX
taxlaw-6682	235	74	be	be	AUX
taxlaw-6682	235	75	applicable	applicable	ADJ
taxlaw-6682	235	76	to	to	ADP
taxlaw-6682	235	77	almost	almost	ADV
taxlaw-6682	235	78	all	all	DET
taxlaw-6682	235	79	businesses	business	NOUN
taxlaw-6682	235	80	,	,	PUNCT
taxlaw-6682	235	81	not	not	PART
taxlaw-6682	235	82	just	just	ADV
taxlaw-6682	235	83	corporations	corporation	NOUN
taxlaw-6682	235	84	.	.	PUNCT
taxlaw-6682	236	1	67	67	NUM
taxlaw-6682	236	2	to	to	ADP
taxlaw-6682	236	3	a	a	DET
taxlaw-6682	236	4	certain	certain	ADJ
taxlaw-6682	236	5	extent	extent	NOUN
taxlaw-6682	236	6	,	,	PUNCT
taxlaw-6682	236	7	the	the	DET
taxlaw-6682	236	8	cbit	cbit	NOUN
taxlaw-6682	236	9	proposal	proposal	NOUN
taxlaw-6682	236	10	resembled	resemble	VERB
taxlaw-6682	236	11	a	a	DET
taxlaw-6682	236	12	consumption	consumption	NOUN
taxlaw-6682	236	13	tax	tax	NOUN
taxlaw-6682	236	14	,	,	PUNCT
taxlaw-6682	236	15	similar	similar	ADJ
taxlaw-6682	236	16	to	to	ADP
taxlaw-6682	236	17	the	the	DET
taxlaw-6682	236	18	flat	flat	ADJ
taxlaw-6682	236	19	tax	tax	NOUN
taxlaw-6682	236	20	of	of	ADP
taxlaw-6682	236	21	hall	hall	NOUN
taxlaw-6682	236	22	and	and	CCONJ
taxlaw-6682	236	23	rabushka.68	rabushka.68	VERB
taxlaw-6682	236	24	the	the	DET
taxlaw-6682	236	25	main	main	ADJ
taxlaw-6682	236	26	difference	difference	NOUN
taxlaw-6682	236	27	would	would	AUX
taxlaw-6682	236	28	be	be	AUX
taxlaw-6682	236	29	that	that	SCONJ
taxlaw-6682	236	30	business	business	NOUN
taxlaw-6682	236	31	investment	investment	NOUN
taxlaw-6682	236	32	would	would	AUX
taxlaw-6682	236	33	continue	continue	VERB
taxlaw-6682	236	34	to	to	PART
taxlaw-6682	236	35	be	be	AUX
taxlaw-6682	236	36	depreciated	depreciate	VERB
taxlaw-6682	236	37	rather	rather	ADV
taxlaw-6682	236	38	than	than	ADP
taxlaw-6682	236	39	expensed.69	expensed.69	NOUN
taxlaw-6682	236	40	nevertheless	nevertheless	ADV
taxlaw-6682	236	41	,	,	PUNCT
taxlaw-6682	236	42	in	in	ADP
taxlaw-6682	236	43	december	december	PROPN
taxlaw-6682	236	44	of	of	ADP
taxlaw-6682	236	45	1992	1992	NUM
taxlaw-6682	236	46	,	,	PUNCT
taxlaw-6682	236	47	the	the	DET
taxlaw-6682	236	48	treasury	treasury	NOUN
taxlaw-6682	236	49	recommended	recommend	VERB
taxlaw-6682	236	50	in	in	ADP
taxlaw-6682	236	51	a	a	DET
taxlaw-6682	236	52	supplemental	supplemental	ADJ
taxlaw-6682	236	53	report	report	NOUN
taxlaw-6682	236	54	that	that	SCONJ
taxlaw-6682	236	55	congress	congress	PROPN
taxlaw-6682	236	56	adopt	adopt	VERB
taxlaw-6682	236	57	a	a	DET
taxlaw-6682	236	58	revised	revise	VERB
taxlaw-6682	236	59	dividend	dividend	NOUN
taxlaw-6682	236	60	-	-	PUNCT
taxlaw-6682	236	61	exclusion	exclusion	NOUN
taxlaw-6682	236	62	prototype.70	prototype.70	NOUN
taxlaw-6682	236	63	the	the	DET
taxlaw-6682	236	64	main	main	ADJ
taxlaw-6682	236	65	reasons	reason	NOUN
taxlaw-6682	236	66	for	for	ADP
taxlaw-6682	236	67	favoring	favor	VERB
taxlaw-6682	236	68	this	this	DET
taxlaw-6682	236	69	dividend	dividend	NOUN
taxlaw-6682	236	70	-	-	PUNCT
taxlaw-6682	236	71	exclusion	exclusion	NOUN
taxlaw-6682	236	72	prototype	prototype	NOUN
taxlaw-6682	236	73	were	be	AUX
taxlaw-6682	236	74	fewer	few	ADJ
taxlaw-6682	236	75	transition	transition	NOUN
taxlaw-6682	236	76	and	and	CCONJ
taxlaw-6682	236	77	administrative	administrative	ADJ
taxlaw-6682	236	78	costs	cost	NOUN
taxlaw-6682	236	79	and	and	CCONJ
taxlaw-6682	236	80	less	less	ADJ
taxlaw-6682	236	81	disruption	disruption	NOUN
taxlaw-6682	236	82	to	to	ADP
taxlaw-6682	236	83	financial	financial	ADJ
taxlaw-6682	236	84	markets.71	markets.71	NOUN
taxlaw-6682	236	85	under	under	ADP
taxlaw-6682	236	86	the	the	DET
taxlaw-6682	236	87	revised	revise	VERB
taxlaw-6682	236	88	version	version	NOUN
taxlaw-6682	236	89	,	,	PUNCT
taxlaw-6682	236	90	any	any	DET
taxlaw-6682	236	91	distribution	distribution	NOUN
taxlaw-6682	236	92	out	out	ADP
taxlaw-6682	236	93	of	of	ADP
taxlaw-6682	236	94	the	the	DET
taxlaw-6682	236	95	corporation	corporation	NOUN
taxlaw-6682	236	96	’s	’s	PART
taxlaw-6682	236	97	adjusted	adjust	VERB
taxlaw-6682	236	98	income	income	NOUN
taxlaw-6682	236	99	after	after	ADP
taxlaw-6682	236	100	tax	tax	NOUN
taxlaw-6682	236	101	(	(	PUNCT
taxlaw-6682	236	102	ati	ati	NOUN
taxlaw-6682	236	103	)	)	PUNCT
taxlaw-6682	236	104	would	would	AUX
taxlaw-6682	236	105	be	be	AUX
taxlaw-6682	236	106	treated	treat	VERB
taxlaw-6682	236	107	as	as	ADP
taxlaw-6682	236	108	a	a	DET
taxlaw-6682	236	109	dividend	dividend	NOUN
taxlaw-6682	236	110	and	and	CCONJ
taxlaw-6682	236	111	excludable	excludable	ADJ
taxlaw-6682	236	112	from	from	ADP
taxlaw-6682	236	113	gross	gross	ADJ
taxlaw-6682	236	114	income	income	NOUN
taxlaw-6682	236	115	when	when	SCONJ
taxlaw-6682	236	116	received	receive	VERB
taxlaw-6682	236	117	by	by	ADP
taxlaw-6682	236	118	shareholders.72	shareholders.72	NOUN
taxlaw-6682	236	119	distributions	distribution	NOUN
taxlaw-6682	236	120	in	in	ADP
taxlaw-6682	236	121	excess	excess	NOUN
taxlaw-6682	236	122	of	of	ADP
taxlaw-6682	236	123	ati	ati	NOUN
taxlaw-6682	236	124	would	would	AUX
taxlaw-6682	236	125	be	be	AUX
taxlaw-6682	236	126	treated	treat	VERB
taxlaw-6682	236	127	as	as	ADP
taxlaw-6682	236	128	a	a	DET
taxlaw-6682	236	129	return	return	NOUN
taxlaw-6682	236	130	of	of	ADP
taxlaw-6682	236	131	capital	capital	NOUN
taxlaw-6682	236	132	to	to	ADP
taxlaw-6682	236	133	the	the	DET
taxlaw-6682	236	134	shareholders	shareholder	NOUN
taxlaw-6682	236	135	(	(	PUNCT
taxlaw-6682	236	136	or	or	CCONJ
taxlaw-6682	236	137	capital	capital	NOUN
taxlaw-6682	236	138	gain	gain	NOUN
taxlaw-6682	236	139	to	to	ADP
taxlaw-6682	236	140	the	the	DET
taxlaw-6682	236	141	extent	extent	NOUN
taxlaw-6682	236	142	the	the	DET
taxlaw-6682	236	143	distribution	distribution	NOUN
taxlaw-6682	236	144	is	be	AUX
taxlaw-6682	236	145	in	in	ADP
taxlaw-6682	236	146	excess	excess	NOUN
taxlaw-6682	236	147	of	of	ADP
taxlaw-6682	236	148	basis).73	basis).73	NOUN
taxlaw-6682	236	149	because	because	SCONJ
taxlaw-6682	236	150	distributions	distribution	NOUN
taxlaw-6682	236	151	in	in	ADP
taxlaw-6682	236	152	excess	excess	NOUN
taxlaw-6682	236	153	of	of	ADP
taxlaw-6682	236	154	ati	ati	NOUN
taxlaw-6682	236	155	would	would	AUX
taxlaw-6682	236	156	be	be	AUX
taxlaw-6682	236	157	treated	treat	VERB
taxlaw-6682	236	158	as	as	ADP
taxlaw-6682	236	159	a	a	DET
taxlaw-6682	236	160	return	return	NOUN
taxlaw-6682	236	161	of	of	ADP
taxlaw-6682	236	162	capital	capital	NOUN
taxlaw-6682	236	163	,	,	PUNCT
taxlaw-6682	236	164	no	no	DET
taxlaw-6682	236	165	distribution	distribution	NOUN
taxlaw-6682	236	166	would	would	AUX
taxlaw-6682	236	167	ever	ever	ADV
taxlaw-6682	236	168	be	be	AUX
taxlaw-6682	236	169	treated	treat	VERB
taxlaw-6682	236	170	as	as	ADP
taxlaw-6682	236	171	a	a	DET
taxlaw-6682	236	172	taxable	taxable	ADJ
taxlaw-6682	236	173	dividend	dividend	NOUN
taxlaw-6682	236	174	.	.	PUNCT
taxlaw-6682	237	1	as	as	ADP
taxlaw-6682	237	2	a	a	DET
taxlaw-6682	237	3	result	result	NOUN
taxlaw-6682	237	4	,	,	PUNCT
taxlaw-6682	237	5	“	"	PUNCT
taxlaw-6682	237	6	earnings	earning	NOUN
taxlaw-6682	237	7	and	and	CCONJ
taxlaw-6682	237	8	profits	profit	NOUN
taxlaw-6682	237	9	(	(	PUNCT
taxlaw-6682	237	10	e&ps	e&ps	NOUN
taxlaw-6682	237	11	)	)	PUNCT
taxlaw-6682	237	12	accounts	account	NOUN
taxlaw-6682	237	13	would	would	AUX
taxlaw-6682	237	14	no	no	ADV
taxlaw-6682	237	15	longer	long	ADV
taxlaw-6682	237	16	be	be	AUX
taxlaw-6682	237	17	relevant	relevant	ADJ
taxlaw-6682	237	18	for	for	ADP
taxlaw-6682	237	19	determining	determine	VERB
taxlaw-6682	237	20	the	the	DET
taxlaw-6682	237	21	character	character	NOUN
taxlaw-6682	237	22	of	of	ADP
taxlaw-6682	237	23	distributions	distribution	NOUN
taxlaw-6682	237	24	from	from	ADP
taxlaw-6682	237	25	u.s	u.s	PROPN
taxlaw-6682	237	26	.	.	PROPN
taxlaw-6682	237	27	corporations	corporation	NOUN
taxlaw-6682	237	28	”	"	PUNCT
taxlaw-6682	237	29	and	and	CCONJ
taxlaw-6682	237	30	“	"	PUNCT
taxlaw-6682	237	31	a	a	DET
taxlaw-6682	237	32	[	[	X
taxlaw-6682	237	33	drd	drd	NOUN
taxlaw-6682	237	34	]	]	PUNCT
taxlaw-6682	237	35	would	would	AUX
taxlaw-6682	237	36	no	no	ADV
taxlaw-6682	237	37	longer	long	ADV
taxlaw-6682	237	38	be	be	AUX
taxlaw-6682	237	39	necessary	necessary	ADJ
taxlaw-6682	237	40	.	.	PUNCT
taxlaw-6682	238	1	”74	”74	PUNCT
taxlaw-6682	238	2	this	this	DET
taxlaw-6682	238	3	proposal	proposal	NOUN
taxlaw-6682	238	4	was	be	AUX
taxlaw-6682	238	5	also	also	ADV
taxlaw-6682	238	6	never	never	ADV
taxlaw-6682	238	7	adopted	adopt	VERB
taxlaw-6682	238	8	.	.	PUNCT
taxlaw-6682	239	1	2	2	X
taxlaw-6682	239	2	.	.	X
taxlaw-6682	239	3	the	the	DET
taxlaw-6682	239	4	1993	1993	NUM
taxlaw-6682	239	5	ali	ali	PROPN
taxlaw-6682	239	6	report	report	NOUN
taxlaw-6682	239	7	in	in	ADP
taxlaw-6682	239	8	its	its	PRON
taxlaw-6682	239	9	1993	1993	NUM
taxlaw-6682	239	10	report	report	NOUN
taxlaw-6682	239	11	,	,	PUNCT
taxlaw-6682	239	12	the	the	DET
taxlaw-6682	239	13	ali	ali	PROPN
taxlaw-6682	239	14	recommended	recommend	VERB
taxlaw-6682	239	15	applying	apply	VERB
taxlaw-6682	239	16	an	an	DET
taxlaw-6682	239	17	imputation	imputation	NOUN
taxlaw-6682	239	18	form	form	NOUN
taxlaw-6682	239	19	of	of	ADP
taxlaw-6682	239	20	integration	integration	NOUN
taxlaw-6682	239	21	.	.	PUNCT
taxlaw-6682	240	1	the	the	DET
taxlaw-6682	240	2	report	report	NOUN
taxlaw-6682	240	3	discussed	discuss	VERB
taxlaw-6682	240	4	the	the	DET
taxlaw-6682	240	5	international	international	ADJ
taxlaw-6682	240	6	problem	problem	NOUN
taxlaw-6682	240	7	of	of	ADP
taxlaw-6682	240	8	tax	tax	NOUN
taxlaw-6682	240	9	integration	integration	NOUN
taxlaw-6682	240	10	and	and	CCONJ
taxlaw-6682	240	11	suggested	suggest	VERB
taxlaw-6682	240	12	imposing	impose	VERB
taxlaw-6682	240	13	a	a	DET
taxlaw-6682	240	14	special	special	ADJ
taxlaw-6682	240	15	62	62	NUM
taxlaw-6682	240	16	i	i	PRON
taxlaw-6682	240	17	d.	d.	PROPN
taxlaw-6682	240	18	at	at	ADP
taxlaw-6682	240	19	108	108	NUM
taxlaw-6682	240	20	.	.	PUNCT
taxlaw-6682	241	1	63	63	NUM
taxlaw-6682	242	1	i	i	PRON
taxlaw-6682	242	2	d.	d.	PROPN
taxlaw-6682	242	3	at	at	ADP
taxlaw-6682	242	4	121	121	NUM
taxlaw-6682	242	5	.	.	PUNCT
taxlaw-6682	243	1	64	64	NUM
taxlaw-6682	244	1	i	i	PRON
taxlaw-6682	244	2	d.	d.	PROPN
taxlaw-6682	244	3	65	65	NUM
taxlaw-6682	245	1	i	i	PRON
taxlaw-6682	245	2	d.	d.	PROPN
taxlaw-6682	245	3	at	at	ADP
taxlaw-6682	245	4	52	52	NUM
taxlaw-6682	245	5	-	-	SYM
taxlaw-6682	245	6	53	53	NUM
taxlaw-6682	245	7	(	(	PUNCT
taxlaw-6682	245	8	arguing	argue	VERB
taxlaw-6682	245	9	that	that	SCONJ
taxlaw-6682	245	10	the	the	DET
taxlaw-6682	245	11	cbit	cbit	NOUN
taxlaw-6682	245	12	,	,	PUNCT
taxlaw-6682	245	13	by	by	ADP
taxlaw-6682	245	14	taking	take	VERB
taxlaw-6682	245	15	measures	measure	NOUN
taxlaw-6682	245	16	such	such	ADJ
taxlaw-6682	245	17	as	as	ADP
taxlaw-6682	245	18	disallowing	disallow	VERB
taxlaw-6682	245	19	a	a	DET
taxlaw-6682	245	20	deduction	deduction	NOUN
taxlaw-6682	245	21	for	for	ADP
taxlaw-6682	245	22	interest	interest	NOUN
taxlaw-6682	245	23	and	and	CCONJ
taxlaw-6682	245	24	expanding	expand	VERB
taxlaw-6682	245	25	§	§	PROPN
taxlaw-6682	245	26	265	265	NUM
taxlaw-6682	245	27	to	to	PART
taxlaw-6682	245	28	apply	apply	VERB
taxlaw-6682	245	29	to	to	ADP
taxlaw-6682	245	30	taxpayers	taxpayer	NOUN
taxlaw-6682	245	31	who	who	PRON
taxlaw-6682	245	32	receive	receive	VERB
taxlaw-6682	245	33	cbit	cbit	NOUN
taxlaw-6682	245	34	interest	interest	NOUN
taxlaw-6682	245	35	and	and	CCONJ
taxlaw-6682	245	36	dividends	dividend	NOUN
taxlaw-6682	245	37	,	,	PUNCT
taxlaw-6682	245	38	would	would	AUX
taxlaw-6682	245	39	reduce	reduce	VERB
taxlaw-6682	245	40	incentives	incentive	NOUN
taxlaw-6682	245	41	for	for	ADP
taxlaw-6682	245	42	thin	thin	ADJ
taxlaw-6682	245	43	capitalization	capitalization	NOUN
taxlaw-6682	245	44	and	and	CCONJ
taxlaw-6682	245	45	rate	rate	NOUN
taxlaw-6682	245	46	arbitrage	arbitrage	NOUN
taxlaw-6682	245	47	on	on	ADP
taxlaw-6682	245	48	the	the	DET
taxlaw-6682	245	49	part	part	NOUN
taxlaw-6682	245	50	of	of	ADP
taxlaw-6682	245	51	corporations	corporation	NOUN
taxlaw-6682	245	52	)	)	PUNCT
taxlaw-6682	245	53	.	.	PUNCT
taxlaw-6682	246	1	66	66	NUM
taxlaw-6682	246	2	reuven	reuven	PROPN
taxlaw-6682	246	3	s.	s.	PROPN
taxlaw-6682	246	4	avi	avi	PROPN
taxlaw-6682	246	5	-	-	PUNCT
taxlaw-6682	246	6	yonah	yonah	PROPN
taxlaw-6682	246	7	&	&	CCONJ
taxlaw-6682	246	8	amir	amir	PROPN
taxlaw-6682	246	9	c.	c.	PROPN
taxlaw-6682	246	10	chenchinski	chenchinski	PROPN
taxlaw-6682	246	11	,	,	PUNCT
taxlaw-6682	246	12	the	the	DET
taxlaw-6682	246	13	case	case	NOUN
taxlaw-6682	246	14	for	for	ADP
taxlaw-6682	246	15	dividend	dividend	NOUN
taxlaw-6682	246	16	deduction	deduction	NOUN
taxlaw-6682	246	17	,	,	PUNCT
taxlaw-6682	246	18	65	65	NUM
taxlaw-6682	246	19	tax	tax	NOUN
taxlaw-6682	246	20	law	law	NOUN
taxlaw-6682	246	21	3	3	NUM
taxlaw-6682	246	22	,	,	PUNCT
taxlaw-6682	246	23	5	5	NUM
taxlaw-6682	246	24	(	(	PUNCT
taxlaw-6682	246	25	2011	2011	NUM
taxlaw-6682	246	26	)	)	PUNCT
taxlaw-6682	246	27	.	.	PUNCT
taxlaw-6682	247	1	67	67	NUM
taxlaw-6682	247	2	staff	staff	NOUN
taxlaw-6682	247	3	of	of	ADP
taxlaw-6682	247	4	s.	s.	PROPN
taxlaw-6682	247	5	comm	comm	PROPN
taxlaw-6682	247	6	.	.	PUNCT
taxlaw-6682	248	1	on	on	ADP
taxlaw-6682	248	2	finance	finance	NOUN
taxlaw-6682	248	3	,	,	PUNCT
taxlaw-6682	248	4	comprehensive	comprehensive	ADJ
taxlaw-6682	248	5	tax	tax	NOUN
taxlaw-6682	248	6	reform	reform	NOUN
taxlaw-6682	248	7	for	for	ADP
taxlaw-6682	248	8	2015	2015	NUM
taxlaw-6682	248	9	and	and	CCONJ
taxlaw-6682	248	10	beyond	beyond	ADP
taxlaw-6682	248	11	,	,	PUNCT
taxlaw-6682	248	12	113th	113th	PROPN
taxlaw-6682	248	13	cong	cong	PROPN
taxlaw-6682	248	14	.	.	PUNCT
taxlaw-6682	249	1	,	,	PUNCT
taxlaw-6682	249	2	129	129	NUM
taxlaw-6682	249	3	(	(	PUNCT
taxlaw-6682	249	4	2014	2014	NUM
taxlaw-6682	249	5	)	)	PUNCT
taxlaw-6682	249	6	.	.	PUNCT
taxlaw-6682	250	1	68joel	68joel	NUM
taxlaw-6682	250	2	slemrod	slemrod	NOUN
taxlaw-6682	250	3	&	&	CCONJ
taxlaw-6682	250	4	jon	jon	PROPN
taxlaw-6682	250	5	bakija	bakija	PROPN
taxlaw-6682	250	6	,	,	PUNCT
taxlaw-6682	250	7	taxing	tax	VERB
taxlaw-6682	250	8	ourselves	ourselves	PRON
taxlaw-6682	250	9	:	:	PUNCT
taxlaw-6682	250	10	a	a	DET
taxlaw-6682	250	11	citizen	citizen	NOUN
taxlaw-6682	250	12	’s	’s	PART
taxlaw-6682	250	13	guide	guide	NOUN
taxlaw-6682	250	14	to	to	ADP
taxlaw-6682	250	15	the	the	DET
taxlaw-6682	250	16	debate	debate	NOUN
taxlaw-6682	250	17	over	over	ADP
taxlaw-6682	250	18	tax	tax	NOUN
taxlaw-6682	250	19	reform	reform	NOUN
taxlaw-6682	250	20	272	272	NUM
taxlaw-6682	250	21	(	(	PUNCT
taxlaw-6682	250	22	4th	4th	ADJ
taxlaw-6682	250	23	ed	ed	NOUN
taxlaw-6682	250	24	.	.	PROPN
taxlaw-6682	250	25	2008	2008	NUM
taxlaw-6682	250	26	)	)	PUNCT
taxlaw-6682	250	27	.	.	PUNCT
taxlaw-6682	251	1	69id	69id	NOUN
taxlaw-6682	251	2	.	.	PUNCT
taxlaw-6682	252	1	70u.s	70u.s	NUM
taxlaw-6682	252	2	.	.	PUNCT
taxlaw-6682	253	1	dep’t	dep’t	NOUN
taxlaw-6682	253	2	of	of	ADP
taxlaw-6682	253	3	the	the	DET
taxlaw-6682	253	4	treasury	treasury	NOUN
taxlaw-6682	253	5	,	,	PUNCT
taxlaw-6682	253	6	a	a	DET
taxlaw-6682	253	7	recommendation	recommendation	NOUN
taxlaw-6682	253	8	for	for	ADP
taxlaw-6682	253	9	integration	integration	NOUN
taxlaw-6682	253	10	of	of	ADP
taxlaw-6682	253	11	the	the	DET
taxlaw-6682	253	12	individual	individual	ADJ
taxlaw-6682	253	13	and	and	CCONJ
taxlaw-6682	253	14	corporate	corporate	ADJ
taxlaw-6682	253	15	tax	tax	NOUN
taxlaw-6682	253	16	systems	system	NOUN
taxlaw-6682	253	17	(	(	PUNCT
taxlaw-6682	253	18	1992	1992	NUM
taxlaw-6682	253	19	)	)	PUNCT
taxlaw-6682	253	20	.	.	PUNCT
taxlaw-6682	254	1	71	71	NUM
taxlaw-6682	255	1	i	i	PRON
taxlaw-6682	255	2	d.	d.	PROPN
taxlaw-6682	255	3	at	at	ADP
taxlaw-6682	255	4	1	1	NUM
taxlaw-6682	255	5	.	.	NUM
taxlaw-6682	255	6	72	72	NUM
taxlaw-6682	256	1	i	i	PRON
taxlaw-6682	256	2	d.	d.	NOUN
taxlaw-6682	256	3	at	at	ADP
taxlaw-6682	256	4	2	2	NUM
taxlaw-6682	256	5	.	.	X
taxlaw-6682	256	6	73	73	NUM
taxlaw-6682	257	1	i	i	PRON
taxlaw-6682	257	2	d.	d.	PROPN
taxlaw-6682	257	3	74	74	NUM
taxlaw-6682	258	1	i	i	PRON
taxlaw-6682	258	2	d.	d.	PROPN
taxlaw-6682	259	1	[	[	X
taxlaw-6682	259	2	vol	vol	NOUN
taxlaw-6682	259	3	.	.	PROPN
taxlaw-6682	259	4	11:2	11:2	NUM
taxlaw-6682	259	5	columbia	columbia	PROPN
taxlaw-6682	259	6	journal	journal	PROPN
taxlaw-6682	259	7	of	of	ADP
taxlaw-6682	259	8	tax	tax	NOUN
taxlaw-6682	259	9	law	law	NOUN
taxlaw-6682	259	10	12	12	NUM
taxlaw-6682	259	11	compensatory	compensatory	ADJ
taxlaw-6682	259	12	tax75	tax75	NOUN
taxlaw-6682	259	13	or	or	CCONJ
taxlaw-6682	259	14	a	a	DET
taxlaw-6682	259	15	high	high	ADJ
taxlaw-6682	259	16	-	-	PUNCT
taxlaw-6682	259	17	rate	rate	NOUN
taxlaw-6682	259	18	wht	wht	NOUN
taxlaw-6682	259	19	on	on	ADP
taxlaw-6682	259	20	foreign	foreign	ADJ
taxlaw-6682	259	21	investment.76	investment.76	NOUN
taxlaw-6682	259	22	the	the	DET
taxlaw-6682	259	23	report	report	NOUN
taxlaw-6682	259	24	justified	justify	VERB
taxlaw-6682	259	25	such	such	DET
taxlaw-6682	259	26	an	an	DET
taxlaw-6682	259	27	additional	additional	ADJ
taxlaw-6682	259	28	tax	tax	NOUN
taxlaw-6682	259	29	on	on	ADP
taxlaw-6682	259	30	the	the	DET
taxlaw-6682	259	31	basis	basis	NOUN
taxlaw-6682	259	32	that	that	SCONJ
taxlaw-6682	259	33	the	the	DET
taxlaw-6682	259	34	united	united	PROPN
taxlaw-6682	259	35	states	states	PROPN
taxlaw-6682	259	36	,	,	PUNCT
taxlaw-6682	259	37	as	as	ADP
taxlaw-6682	259	38	a	a	DET
taxlaw-6682	259	39	source	source	NOUN
taxlaw-6682	259	40	state	state	NOUN
taxlaw-6682	259	41	in	in	ADP
taxlaw-6682	259	42	this	this	DET
taxlaw-6682	259	43	case	case	NOUN
taxlaw-6682	259	44	,	,	PUNCT
taxlaw-6682	259	45	had	have	VERB
taxlaw-6682	259	46	the	the	DET
taxlaw-6682	259	47	legitimate	legitimate	ADJ
taxlaw-6682	259	48	ties	tie	NOUN
taxlaw-6682	259	49	to	to	PART
taxlaw-6682	259	50	impose	impose	VERB
taxlaw-6682	259	51	tax	tax	NOUN
taxlaw-6682	259	52	on	on	ADP
taxlaw-6682	259	53	such	such	ADJ
taxlaw-6682	259	54	inbound	inbound	ADJ
taxlaw-6682	259	55	investments.77	investments.77	NOUN
taxlaw-6682	259	56	according	accord	VERB
taxlaw-6682	259	57	to	to	ADP
taxlaw-6682	259	58	the	the	DET
taxlaw-6682	259	59	report	report	NOUN
taxlaw-6682	259	60	,	,	PUNCT
taxlaw-6682	259	61	this	this	DET
taxlaw-6682	259	62	additional	additional	ADJ
taxlaw-6682	259	63	tax	tax	NOUN
taxlaw-6682	259	64	would	would	AUX
taxlaw-6682	259	65	preserve	preserve	VERB
taxlaw-6682	259	66	cin	cin	PROPN
taxlaw-6682	259	67	and	and	CCONJ
taxlaw-6682	259	68	would	would	AUX
taxlaw-6682	259	69	not	not	PART
taxlaw-6682	259	70	violate	violate	VERB
taxlaw-6682	259	71	any	any	DET
taxlaw-6682	259	72	nondiscriminatory	nondiscriminatory	ADJ
taxlaw-6682	259	73	provisions	provision	NOUN
taxlaw-6682	259	74	because	because	SCONJ
taxlaw-6682	259	75	“	"	PUNCT
taxlaw-6682	259	76	the	the	DET
taxlaw-6682	259	77	u.s	u.s	PROPN
taxlaw-6682	259	78	.	.	PROPN
taxlaw-6682	259	79	would	would	AUX
taxlaw-6682	259	80	enforce	enforce	VERB
taxlaw-6682	259	81	an	an	DET
taxlaw-6682	259	82	equivalent	equivalent	ADJ
taxlaw-6682	259	83	claim	claim	NOUN
taxlaw-6682	259	84	against	against	ADP
taxlaw-6682	259	85	domestic	domestic	ADJ
taxlaw-6682	259	86	investment	investment	NOUN
taxlaw-6682	259	87	through	through	ADP
taxlaw-6682	259	88	a	a	DET
taxlaw-6682	259	89	u.s	u.s	PROPN
taxlaw-6682	259	90	.	.	PROPN
taxlaw-6682	259	91	company	company	NOUN
taxlaw-6682	259	92	owned	own	VERB
taxlaw-6682	259	93	by	by	ADP
taxlaw-6682	259	94	u.s	u.s	PROPN
taxlaw-6682	259	95	.	.	PROPN
taxlaw-6682	259	96	shareholders	shareholder	NOUN
taxlaw-6682	259	97	,	,	PUNCT
taxlaw-6682	259	98	by	by	ADP
taxlaw-6682	259	99	means	mean	NOUN
taxlaw-6682	259	100	of	of	ADP
taxlaw-6682	259	101	an	an	DET
taxlaw-6682	259	102	income	income	NOUN
taxlaw-6682	259	103	tax	tax	NOUN
taxlaw-6682	259	104	on	on	ADP
taxlaw-6682	259	105	those	those	DET
taxlaw-6682	259	106	shareholders	shareholder	NOUN
taxlaw-6682	259	107	,	,	PUNCT
taxlaw-6682	259	108	for	for	ADP
taxlaw-6682	259	109	which	which	PRON
taxlaw-6682	259	110	the	the	DET
taxlaw-6682	259	111	corporate	corporate	ADJ
taxlaw-6682	259	112	tax	tax	NOUN
taxlaw-6682	259	113	was	be	AUX
taxlaw-6682	259	114	a	a	DET
taxlaw-6682	259	115	withholding	withholding	NOUN
taxlaw-6682	259	116	device	device	NOUN
taxlaw-6682	259	117	.	.	PUNCT
taxlaw-6682	260	1	”78	”78	ADJ
taxlaw-6682	260	2	yet	yet	CCONJ
taxlaw-6682	260	3	such	such	DET
taxlaw-6682	260	4	an	an	DET
taxlaw-6682	260	5	additional	additional	ADJ
taxlaw-6682	260	6	tax	tax	NOUN
taxlaw-6682	260	7	might	might	AUX
taxlaw-6682	260	8	be	be	AUX
taxlaw-6682	260	9	in	in	ADP
taxlaw-6682	260	10	a	a	DET
taxlaw-6682	260	11	direct	direct	ADJ
taxlaw-6682	260	12	conflict	conflict	NOUN
taxlaw-6682	260	13	with	with	ADP
taxlaw-6682	260	14	the	the	DET
taxlaw-6682	260	15	current	current	ADJ
taxlaw-6682	260	16	tax	tax	NOUN
taxlaw-6682	260	17	treaty	treaty	NOUN
taxlaw-6682	260	18	network	network	NOUN
taxlaw-6682	260	19	,	,	PUNCT
taxlaw-6682	260	20	which	which	PRON
taxlaw-6682	260	21	provides	provide	VERB
taxlaw-6682	260	22	for	for	ADP
taxlaw-6682	260	23	substantially	substantially	ADV
taxlaw-6682	260	24	reduced	reduce	VERB
taxlaw-6682	260	25	reciprocity	reciprocity	NOUN
taxlaw-6682	260	26	wht	wht	VERB
taxlaw-6682	260	27	rates	rate	NOUN
taxlaw-6682	260	28	imposed	impose	VERB
taxlaw-6682	260	29	on	on	ADP
taxlaw-6682	260	30	dividends	dividend	NOUN
taxlaw-6682	260	31	distributions	distribution	NOUN
taxlaw-6682	260	32	sourced	source	VERB
taxlaw-6682	260	33	within	within	ADP
taxlaw-6682	260	34	the	the	DET
taxlaw-6682	260	35	united	united	ADJ
taxlaw-6682	260	36	states.79	states.79	PROPN
taxlaw-6682	260	37	in	in	ADP
taxlaw-6682	260	38	any	any	DET
taxlaw-6682	260	39	case	case	NOUN
taxlaw-6682	260	40	,	,	PUNCT
taxlaw-6682	260	41	the	the	DET
taxlaw-6682	260	42	recommendations	recommendation	NOUN
taxlaw-6682	260	43	were	be	AUX
taxlaw-6682	260	44	presented	present	VERB
taxlaw-6682	260	45	to	to	ADP
taxlaw-6682	260	46	the	the	DET
taxlaw-6682	260	47	senate	senate	PROPN
taxlaw-6682	260	48	finance	finance	PROPN
taxlaw-6682	260	49	committee	committee	NOUN
taxlaw-6682	260	50	in	in	ADP
taxlaw-6682	260	51	201280	201280	NUM
taxlaw-6682	260	52	after	after	SCONJ
taxlaw-6682	260	53	another	another	DET
taxlaw-6682	260	54	proposal	proposal	NOUN
taxlaw-6682	260	55	for	for	ADP
taxlaw-6682	260	56	imputation	imputation	NOUN
taxlaw-6682	260	57	was	be	AUX
taxlaw-6682	260	58	raised	raise	VERB
taxlaw-6682	260	59	in	in	ADP
taxlaw-6682	260	60	2010,81	2010,81	NUM
taxlaw-6682	260	61	but	but	CCONJ
taxlaw-6682	260	62	neither	neither	PRON
taxlaw-6682	260	63	was	be	AUX
taxlaw-6682	260	64	ultimately	ultimately	ADV
taxlaw-6682	260	65	adopted	adopt	VERB
taxlaw-6682	260	66	.	.	PUNCT
taxlaw-6682	261	1	e.	e.	PROPN
taxlaw-6682	261	2	the	the	DET
taxlaw-6682	261	3	new	new	ADJ
taxlaw-6682	261	4	millennium	millennium	NOUN
taxlaw-6682	261	5	a	a	DET
taxlaw-6682	261	6	proposal	proposal	NOUN
taxlaw-6682	261	7	for	for	ADP
taxlaw-6682	261	8	dividend	dividend	NOUN
taxlaw-6682	261	9	exclusion	exclusion	NOUN
taxlaw-6682	261	10	was	be	AUX
taxlaw-6682	261	11	raised	raise	VERB
taxlaw-6682	261	12	again	again	ADV
taxlaw-6682	261	13	in	in	ADP
taxlaw-6682	261	14	2003	2003	NUM
taxlaw-6682	261	15	by	by	ADP
taxlaw-6682	261	16	the	the	DET
taxlaw-6682	261	17	bush	bush	PROPN
taxlaw-6682	261	18	administration.82	administration.82	NOUN
taxlaw-6682	261	19	under	under	ADP
taxlaw-6682	261	20	that	that	DET
taxlaw-6682	261	21	proposal	proposal	NOUN
taxlaw-6682	261	22	,	,	PUNCT
taxlaw-6682	261	23	shareholders	shareholder	NOUN
taxlaw-6682	261	24	would	would	AUX
taxlaw-6682	261	25	not	not	PART
taxlaw-6682	261	26	be	be	AUX
taxlaw-6682	261	27	taxed	tax	VERB
taxlaw-6682	261	28	on	on	ADP
taxlaw-6682	261	29	dividend	dividend	NOUN
taxlaw-6682	261	30	income	income	NOUN
taxlaw-6682	261	31	.	.	PUNCT
taxlaw-6682	262	1	a	a	DET
taxlaw-6682	262	2	dividend	dividend	NOUN
taxlaw-6682	262	3	exemption	exemption	NOUN
taxlaw-6682	262	4	is	be	AUX
taxlaw-6682	262	5	an	an	DET
taxlaw-6682	262	6	easy	easy	ADJ
taxlaw-6682	262	7	,	,	PUNCT
taxlaw-6682	262	8	straightforward	straightforward	ADJ
taxlaw-6682	262	9	way	way	NOUN
taxlaw-6682	262	10	to	to	PART
taxlaw-6682	262	11	implement	implement	VERB
taxlaw-6682	262	12	integration.83	integration.83	PROPN
taxlaw-6682	262	13	under	under	ADP
taxlaw-6682	262	14	president	president	PROPN
taxlaw-6682	262	15	bush	bush	PROPN
taxlaw-6682	262	16	’s	’s	PART
taxlaw-6682	262	17	proposal	proposal	NOUN
taxlaw-6682	262	18	,	,	PUNCT
taxlaw-6682	262	19	a	a	DET
taxlaw-6682	262	20	75	75	NUM
taxlaw-6682	262	21	see	see	NOUN
taxlaw-6682	262	22	am	am	NOUN
taxlaw-6682	262	23	.	.	PUNCT
taxlaw-6682	263	1	law	law	NOUN
taxlaw-6682	263	2	inst	inst	PROPN
taxlaw-6682	263	3	.	.	PROPN
taxlaw-6682	263	4	,	,	PUNCT
taxlaw-6682	263	5	supra	supra	PROPN
taxlaw-6682	263	6	note	note	VERB
taxlaw-6682	263	7	45	45	NUM
taxlaw-6682	263	8	,	,	PUNCT
taxlaw-6682	263	9	at	at	ADP
taxlaw-6682	263	10	176	176	NUM
taxlaw-6682	263	11	.	.	PUNCT
taxlaw-6682	264	1	76	76	NUM
taxlaw-6682	265	1	i	i	PRON
taxlaw-6682	265	2	d.	d.	NOUN
taxlaw-6682	265	3	at	at	ADP
taxlaw-6682	265	4	176	176	NUM
taxlaw-6682	265	5	.	.	PUNCT
taxlaw-6682	266	1	77	77	NUM
taxlaw-6682	267	1	i	i	NOUN
taxlaw-6682	267	2	d	d	PROPN
taxlaw-6682	267	3	at	at	ADP
taxlaw-6682	267	4	174	174	NUM
taxlaw-6682	267	5	176	176	NUM
taxlaw-6682	267	6	.	.	PUNCT
taxlaw-6682	268	1	78	78	NUM
taxlaw-6682	269	1	i	i	PRON
taxlaw-6682	269	2	d.	d.	NOUN
taxlaw-6682	269	3	at	at	ADP
taxlaw-6682	269	4	174	174	NUM
taxlaw-6682	269	5	.	.	PUNCT
taxlaw-6682	270	1	see	see	VERB
taxlaw-6682	270	2	also	also	ADV
taxlaw-6682	270	3	u.s	u.s	PROPN
taxlaw-6682	270	4	.	.	PROPN
taxlaw-6682	270	5	dep’t	dep’t	NOUN
taxlaw-6682	270	6	of	of	ADP
taxlaw-6682	270	7	the	the	DET
taxlaw-6682	270	8	treasury	treasury	NOUN
taxlaw-6682	270	9	,	,	PUNCT
taxlaw-6682	270	10	supra	supra	PROPN
taxlaw-6682	270	11	note	note	NOUN
taxlaw-6682	270	12	61	61	NUM
taxlaw-6682	270	13	,	,	PUNCT
taxlaw-6682	270	14	at	at	ADP
taxlaw-6682	270	15	218	218	NUM
taxlaw-6682	270	16	.	.	PUNCT
taxlaw-6682	271	1	the	the	DET
taxlaw-6682	271	2	report	report	NOUN
taxlaw-6682	271	3	explained	explain	VERB
taxlaw-6682	271	4	:	:	PUNCT
taxlaw-6682	271	5	the	the	DET
taxlaw-6682	271	6	following	follow	VERB
taxlaw-6682	271	7	example	example	NOUN
taxlaw-6682	271	8	illustrates	illustrate	VERB
taxlaw-6682	271	9	the	the	DET
taxlaw-6682	271	10	problem	problem	NOUN
taxlaw-6682	271	11	in	in	ADP
taxlaw-6682	271	12	the	the	DET
taxlaw-6682	271	13	context	context	NOUN
taxlaw-6682	271	14	of	of	ADP
taxlaw-6682	271	15	an	an	DET
taxlaw-6682	271	16	imputation	imputation	NOUN
taxlaw-6682	271	17	credit	credit	NOUN
taxlaw-6682	271	18	system	system	NOUN
taxlaw-6682	271	19	that	that	PRON
taxlaw-6682	271	20	refunds	refund	VERB
taxlaw-6682	271	21	imputation	imputation	NOUN
taxlaw-6682	271	22	credits	credit	NOUN
taxlaw-6682	271	23	to	to	ADP
taxlaw-6682	271	24	foreign	foreign	ADJ
taxlaw-6682	271	25	shareholders	shareholder	NOUN
taxlaw-6682	271	26	.	.	PUNCT
taxlaw-6682	272	1	the	the	DET
taxlaw-6682	272	2	issues	issue	NOUN
taxlaw-6682	272	3	would	would	AUX
taxlaw-6682	272	4	be	be	AUX
taxlaw-6682	272	5	the	the	DET
taxlaw-6682	272	6	same	same	ADJ
taxlaw-6682	272	7	in	in	ADP
taxlaw-6682	272	8	a	a	DET
taxlaw-6682	272	9	dividend	dividend	NOUN
taxlaw-6682	272	10	exclusion	exclusion	NOUN
taxlaw-6682	272	11	system	system	NOUN
taxlaw-6682	272	12	that	that	PRON
taxlaw-6682	272	13	refunded	refund	VERB
taxlaw-6682	272	14	corporate	corporate	ADJ
taxlaw-6682	272	15	tax	tax	NOUN
taxlaw-6682	272	16	to	to	ADP
taxlaw-6682	272	17	foreign	foreign	ADJ
taxlaw-6682	272	18	shareholders	shareholder	NOUN
taxlaw-6682	272	19	.	.	PUNCT
taxlaw-6682	273	1	assume	assume	VERB
taxlaw-6682	273	2	,	,	PUNCT
taxlaw-6682	273	3	for	for	ADP
taxlaw-6682	273	4	example	example	NOUN
taxlaw-6682	273	5	,	,	PUNCT
taxlaw-6682	273	6	that	that	SCONJ
taxlaw-6682	273	7	two	two	NUM
taxlaw-6682	273	8	domestic	domestic	ADJ
taxlaw-6682	273	9	corporations	corporation	NOUN
taxlaw-6682	273	10	each	each	PRON
taxlaw-6682	273	11	earn	earn	VERB
taxlaw-6682	273	12	an	an	DET
taxlaw-6682	273	13	annual	annual	ADJ
taxlaw-6682	273	14	pre	pre	ADJ
taxlaw-6682	273	15	-	-	ADJ
taxlaw-6682	273	16	tax	tax	ADJ
taxlaw-6682	273	17	profit	profit	NOUN
taxlaw-6682	273	18	of	of	ADP
taxlaw-6682	273	19	$	$	SYM
taxlaw-6682	273	20	100	100	NUM
taxlaw-6682	273	21	.	.	PUNCT
taxlaw-6682	274	1	corporation	corporation	NOUN
taxlaw-6682	274	2	a	a	PRON
taxlaw-6682	274	3	has	have	VERB
taxlaw-6682	274	4	one	one	NUM
taxlaw-6682	274	5	shareholder	shareholder	NOUN
taxlaw-6682	274	6	,	,	PUNCT
taxlaw-6682	274	7	a	a	DET
taxlaw-6682	274	8	u.s	u.s	PROPN
taxlaw-6682	274	9	.	.	PROPN
taxlaw-6682	274	10	resident	resident	PROPN
taxlaw-6682	274	11	individual	individual	PROPN
taxlaw-6682	274	12	.	.	PUNCT
taxlaw-6682	275	1	corporation	corporation	PROPN
taxlaw-6682	275	2	b	b	PROPN
taxlaw-6682	275	3	also	also	ADV
taxlaw-6682	275	4	has	have	VERB
taxlaw-6682	275	5	one	one	NUM
taxlaw-6682	275	6	shareholder	shareholder	NOUN
taxlaw-6682	275	7	,	,	PUNCT
taxlaw-6682	275	8	a	a	DET
taxlaw-6682	275	9	nonresident	nonresident	ADJ
taxlaw-6682	275	10	alien	alien	ADJ
taxlaw-6682	275	11	individual	individual	NOUN
taxlaw-6682	275	12	who	who	PRON
taxlaw-6682	275	13	resides	reside	VERB
taxlaw-6682	275	14	in	in	ADP
taxlaw-6682	275	15	a	a	DET
taxlaw-6682	275	16	country	country	NOUN
taxlaw-6682	275	17	that	that	PRON
taxlaw-6682	275	18	has	have	VERB
taxlaw-6682	275	19	a	a	DET
taxlaw-6682	275	20	tax	tax	NOUN
taxlaw-6682	275	21	treaty	treaty	NOUN
taxlaw-6682	275	22	with	with	ADP
taxlaw-6682	275	23	the	the	DET
taxlaw-6682	275	24	united	united	PROPN
taxlaw-6682	275	25	states	states	PROPN
taxlaw-6682	275	26	.	.	PUNCT
taxlaw-6682	276	1	the	the	DET
taxlaw-6682	276	2	tax	tax	NOUN
taxlaw-6682	276	3	treaty	treaty	NOUN
taxlaw-6682	276	4	limits	limit	VERB
taxlaw-6682	276	5	the	the	DET
taxlaw-6682	276	6	u.s	u.s	PROPN
taxlaw-6682	276	7	.	.	PROPN
taxlaw-6682	276	8	dividend	dividend	NOUN
taxlaw-6682	276	9	withholding	withholding	NOUN
taxlaw-6682	276	10	rate	rate	NOUN
taxlaw-6682	276	11	to	to	ADP
taxlaw-6682	276	12	15	15	NUM
taxlaw-6682	276	13	percent	percent	NOUN
taxlaw-6682	276	14	for	for	ADP
taxlaw-6682	276	15	portfolio	portfolio	NOUN
taxlaw-6682	276	16	investors	investor	NOUN
taxlaw-6682	276	17	(	(	PUNCT
taxlaw-6682	276	18	including	include	VERB
taxlaw-6682	276	19	the	the	DET
taxlaw-6682	276	20	shareholder	shareholder	NOUN
taxlaw-6682	276	21	of	of	ADP
taxlaw-6682	276	22	corporation	corporation	PROPN
taxlaw-6682	276	23	b	b	PROPN
taxlaw-6682	276	24	)	)	PUNCT
taxlaw-6682	276	25	and	and	CCONJ
taxlaw-6682	276	26	contains	contain	VERB
taxlaw-6682	276	27	a	a	DET
taxlaw-6682	276	28	standard	standard	ADJ
taxlaw-6682	276	29	prohibition	prohibition	NOUN
taxlaw-6682	276	30	against	against	ADP
taxlaw-6682	276	31	discrimination	discrimination	NOUN
taxlaw-6682	276	32	based	base	VERB
taxlaw-6682	276	33	on	on	ADP
taxlaw-6682	276	34	capital	capital	NOUN
taxlaw-6682	276	35	ownership	ownership	NOUN
taxlaw-6682	276	36	.	.	PUNCT
taxlaw-6682	277	1	assume	assume	VERB
taxlaw-6682	277	2	also	also	ADV
taxlaw-6682	277	3	a	a	DET
taxlaw-6682	277	4	34	34	NUM
taxlaw-6682	277	5	percent	percent	NOUN
taxlaw-6682	277	6	corporate	corporate	ADJ
taxlaw-6682	277	7	tax	tax	NOUN
taxlaw-6682	277	8	rate	rate	NOUN
taxlaw-6682	277	9	,	,	PUNCT
taxlaw-6682	277	10	a	a	DET
taxlaw-6682	277	11	31	31	NUM
taxlaw-6682	277	12	percent	percent	NOUN
taxlaw-6682	277	13	individual	individual	ADJ
taxlaw-6682	277	14	tax	tax	NOUN
taxlaw-6682	277	15	rate	rate	NOUN
taxlaw-6682	277	16	and	and	CCONJ
taxlaw-6682	277	17	that	that	SCONJ
taxlaw-6682	277	18	corporate	corporate	ADJ
taxlaw-6682	277	19	taxes	taxis	NOUN
taxlaw-6682	277	20	are	be	AUX
taxlaw-6682	277	21	credited	credit	VERB
taxlaw-6682	277	22	to	to	ADP
taxlaw-6682	277	23	shareholders	shareholder	NOUN
taxlaw-6682	277	24	at	at	ADP
taxlaw-6682	277	25	the	the	DET
taxlaw-6682	277	26	31	31	NUM
taxlaw-6682	277	27	percent	percent	NOUN
taxlaw-6682	277	28	individual	individual	ADJ
taxlaw-6682	277	29	rate	rate	NOUN
taxlaw-6682	277	30	.	.	PUNCT
taxlaw-6682	278	1	if	if	SCONJ
taxlaw-6682	278	2	neither	neither	DET
taxlaw-6682	278	3	corporation	corporation	NOUN
taxlaw-6682	278	4	distributes	distribute	VERB
taxlaw-6682	278	5	earnings	earning	NOUN
taxlaw-6682	278	6	,	,	PUNCT
taxlaw-6682	278	7	each	each	PRON
taxlaw-6682	278	8	pays	pay	VERB
taxlaw-6682	278	9	a	a	DET
taxlaw-6682	278	10	tax	tax	NOUN
taxlaw-6682	278	11	of	of	ADP
taxlaw-6682	278	12	$	$	SYM
taxlaw-6682	278	13	34	34	NUM
taxlaw-6682	278	14	on	on	ADP
taxlaw-6682	278	15	its	its	PRON
taxlaw-6682	278	16	$	$	SYM
taxlaw-6682	278	17	100	100	NUM
taxlaw-6682	278	18	profit	profit	NOUN
taxlaw-6682	278	19	.	.	PUNCT
taxlaw-6682	279	1	no	no	DET
taxlaw-6682	279	2	discrimination	discrimination	NOUN
taxlaw-6682	279	3	exists	exist	VERB
taxlaw-6682	279	4	between	between	ADP
taxlaw-6682	279	5	the	the	DET
taxlaw-6682	279	6	two	two	NUM
taxlaw-6682	279	7	corporations	corporation	NOUN
taxlaw-6682	279	8	,	,	PUNCT
taxlaw-6682	279	9	and	and	CCONJ
taxlaw-6682	279	10	the	the	DET
taxlaw-6682	279	11	withholding	withholding	NOUN
taxlaw-6682	279	12	rules	rule	NOUN
taxlaw-6682	279	13	are	be	AUX
taxlaw-6682	279	14	not	not	PART
taxlaw-6682	279	15	implicated	implicate	VERB
taxlaw-6682	279	16	.	.	PUNCT
taxlaw-6682	280	1	if	if	SCONJ
taxlaw-6682	280	2	,	,	PUNCT
taxlaw-6682	280	3	instead	instead	ADV
taxlaw-6682	280	4	,	,	PUNCT
taxlaw-6682	280	5	each	each	DET
taxlaw-6682	280	6	corporation	corporation	NOUN
taxlaw-6682	280	7	distributes	distribute	VERB
taxlaw-6682	280	8	one	one	NUM
taxlaw-6682	280	9	-	-	PUNCT
taxlaw-6682	280	10	half	half	NOUN
taxlaw-6682	280	11	of	of	ADP
taxlaw-6682	280	12	profits	profit	NOUN
taxlaw-6682	280	13	,	,	PUNCT
taxlaw-6682	280	14	the	the	DET
taxlaw-6682	280	15	domestic	domestic	ADJ
taxlaw-6682	280	16	shareholder	shareholder	NOUN
taxlaw-6682	280	17	receives	receive	VERB
taxlaw-6682	280	18	a	a	DET
taxlaw-6682	280	19	cash	cash	NOUN
taxlaw-6682	280	20	distribution	distribution	NOUN
taxlaw-6682	280	21	of	of	ADP
taxlaw-6682	280	22	$	$	SYM
taxlaw-6682	280	23	33	33	NUM
taxlaw-6682	280	24	,	,	PUNCT
taxlaw-6682	280	25	an	an	DET
taxlaw-6682	280	26	imputation	imputation	NOUN
taxlaw-6682	280	27	credit	credit	NOUN
taxlaw-6682	280	28	of	of	ADP
taxlaw-6682	280	29	$	$	SYM
taxlaw-6682	280	30	14.83	14.83	NUM
taxlaw-6682	280	31	,	,	PUNCT
taxlaw-6682	280	32	and	and	CCONJ
taxlaw-6682	280	33	a	a	DET
taxlaw-6682	280	34	grossed	gross	VERB
taxlaw-6682	280	35	-	-	PUNCT
taxlaw-6682	280	36	up	up	ADP
taxlaw-6682	280	37	dividend	dividend	NOUN
taxlaw-6682	280	38	,	,	PUNCT
taxlaw-6682	280	39	i.e.	i.e.	X
taxlaw-6682	280	40	,	,	PUNCT
taxlaw-6682	280	41	including	include	VERB
taxlaw-6682	280	42	credit	credit	NOUN
taxlaw-6682	280	43	of	of	ADP
taxlaw-6682	280	44	$	$	SYM
taxlaw-6682	280	45	47.83	47.83	NUM
taxlaw-6682	280	46	.	.	PUNCT
taxlaw-6682	281	1	the	the	DET
taxlaw-6682	281	2	domestic	domestic	ADJ
taxlaw-6682	281	3	shareholder	shareholder	NOUN
taxlaw-6682	281	4	will	will	AUX
taxlaw-6682	281	5	have	have	VERB
taxlaw-6682	281	6	a	a	DET
taxlaw-6682	281	7	tax	tax	NOUN
taxlaw-6682	281	8	liability	liability	NOUN
taxlaw-6682	281	9	with	with	ADP
taxlaw-6682	281	10	respect	respect	NOUN
taxlaw-6682	281	11	to	to	ADP
taxlaw-6682	281	12	the	the	DET
taxlaw-6682	281	13	gross	gross	ADJ
taxlaw-6682	281	14	distribution	distribution	NOUN
taxlaw-6682	281	15	of	of	ADP
taxlaw-6682	281	16	$	$	SYM
taxlaw-6682	281	17	14.83	14.83	NUM
taxlaw-6682	281	18	,	,	PUNCT
taxlaw-6682	281	19	which	which	PRON
taxlaw-6682	281	20	will	will	AUX
taxlaw-6682	281	21	be	be	AUX
taxlaw-6682	281	22	exactly	exactly	ADV
taxlaw-6682	281	23	offset	offset	VERB
taxlaw-6682	281	24	by	by	ADP
taxlaw-6682	281	25	the	the	DET
taxlaw-6682	281	26	imputation	imputation	NOUN
taxlaw-6682	281	27	credit	credit	NOUN
taxlaw-6682	281	28	.	.	PUNCT
taxlaw-6682	282	1	thus	thus	ADV
taxlaw-6682	282	2	,	,	PUNCT
taxlaw-6682	282	3	for	for	SCONJ
taxlaw-6682	282	4	corporation	corporation	NOUN
taxlaw-6682	282	5	a	a	DET
taxlaw-6682	282	6	both	both	CCONJ
taxlaw-6682	282	7	distributed	distribute	VERB
taxlaw-6682	282	8	and	and	CCONJ
taxlaw-6682	282	9	retained	retain	VERB
taxlaw-6682	282	10	earnings	earning	NOUN
taxlaw-6682	282	11	are	be	AUX
taxlaw-6682	282	12	taxed	tax	VERB
taxlaw-6682	282	13	at	at	ADP
taxlaw-6682	282	14	a	a	DET
taxlaw-6682	282	15	34	34	NUM
taxlaw-6682	282	16	percent	percent	NOUN
taxlaw-6682	282	17	rate	rate	NOUN
taxlaw-6682	282	18	.	.	PUNCT
taxlaw-6682	283	1	there	there	PRON
taxlaw-6682	283	2	is	be	VERB
taxlaw-6682	283	3	a	a	DET
taxlaw-6682	283	4	significantly	significantly	ADV
taxlaw-6682	283	5	different	different	ADJ
taxlaw-6682	283	6	result	result	NOUN
taxlaw-6682	283	7	for	for	ADP
taxlaw-6682	283	8	corporation	corporation	NOUN
taxlaw-6682	283	9	b.	b.	PROPN
taxlaw-6682	284	1	the	the	DET
taxlaw-6682	284	2	foreign	foreign	ADJ
taxlaw-6682	284	3	shareholder	shareholder	NOUN
taxlaw-6682	284	4	receives	receive	VERB
taxlaw-6682	284	5	a	a	DET
taxlaw-6682	284	6	cash	cash	NOUN
taxlaw-6682	284	7	dividend	dividend	NOUN
taxlaw-6682	284	8	of	of	ADP
taxlaw-6682	284	9	$	$	SYM
taxlaw-6682	284	10	33	33	NUM
taxlaw-6682	284	11	.	.	PUNCT
taxlaw-6682	285	1	if	if	SCONJ
taxlaw-6682	285	2	he	he	PRON
taxlaw-6682	285	3	also	also	ADV
taxlaw-6682	285	4	receives	receive	VERB
taxlaw-6682	285	5	an	an	DET
taxlaw-6682	285	6	imputation	imputation	NOUN
taxlaw-6682	285	7	credit	credit	NOUN
taxlaw-6682	285	8	of	of	ADP
taxlaw-6682	285	9	$	$	SYM
taxlaw-6682	285	10	14.83	14.83	NUM
taxlaw-6682	285	11	,	,	PUNCT
taxlaw-6682	285	12	his	his	PRON
taxlaw-6682	285	13	gross	gross	ADJ
taxlaw-6682	285	14	dividend	dividend	NOUN
taxlaw-6682	285	15	will	will	AUX
taxlaw-6682	285	16	be	be	AUX
taxlaw-6682	285	17	$	$	SYM
taxlaw-6682	285	18	47.83	47.83	NUM
taxlaw-6682	285	19	.	.	PUNCT
taxlaw-6682	286	1	the	the	DET
taxlaw-6682	286	2	withholding	withholding	NOUN
taxlaw-6682	286	3	tax	tax	NOUN
taxlaw-6682	286	4	on	on	ADP
taxlaw-6682	286	5	this	this	DET
taxlaw-6682	286	6	distribution	distribution	NOUN
taxlaw-6682	286	7	will	will	AUX
taxlaw-6682	286	8	be	be	AUX
taxlaw-6682	286	9	$	$	SYM
taxlaw-6682	286	10	7.17	7.17	NUM
taxlaw-6682	286	11	,	,	PUNCT
taxlaw-6682	286	12	entitling	entitle	VERB
taxlaw-6682	286	13	him	he	PRON
taxlaw-6682	286	14	to	to	ADP
taxlaw-6682	286	15	a	a	DET
taxlaw-6682	286	16	refund	refund	NOUN
taxlaw-6682	286	17	of	of	ADP
taxlaw-6682	286	18	$	$	SYM
taxlaw-6682	286	19	7.66	7.66	NUM
taxlaw-6682	286	20	.	.	PUNCT
taxlaw-6682	287	1	in	in	ADP
taxlaw-6682	287	2	this	this	DET
taxlaw-6682	287	3	case	case	NOUN
taxlaw-6682	287	4	,	,	PUNCT
taxlaw-6682	287	5	undistributed	undistributed	ADJ
taxlaw-6682	287	6	profits	profit	NOUN
taxlaw-6682	287	7	are	be	AUX
taxlaw-6682	287	8	taxed	tax	VERB
taxlaw-6682	287	9	at	at	ADP
taxlaw-6682	287	10	34	34	NUM
taxlaw-6682	287	11	percent	percent	NOUN
taxlaw-6682	287	12	,	,	PUNCT
taxlaw-6682	287	13	but	but	CCONJ
taxlaw-6682	287	14	distributed	distribute	VERB
taxlaw-6682	287	15	profits	profit	NOUN
taxlaw-6682	287	16	are	be	AUX
taxlaw-6682	287	17	taxed	tax	VERB
taxlaw-6682	287	18	at	at	ADP
taxlaw-6682	287	19	18.7	18.7	NUM
taxlaw-6682	287	20	percent	percent	NOUN
taxlaw-6682	287	21	(	(	PUNCT
taxlaw-6682	287	22	$	$	SYM
taxlaw-6682	287	23	50	50	NUM
taxlaw-6682	287	24	of	of	ADP
taxlaw-6682	287	25	pre	pre	ADJ
taxlaw-6682	287	26	-	-	ADJ
taxlaw-6682	287	27	tax	tax	ADJ
taxlaw-6682	287	28	income	income	NOUN
taxlaw-6682	287	29	that	that	PRON
taxlaw-6682	287	30	bears	bear	VERB
taxlaw-6682	287	31	$	$	SYM
taxlaw-6682	287	32	17-$7.66	17-$7.66	NUM
taxlaw-6682	287	33	of	of	ADP
taxlaw-6682	287	34	tax	tax	NOUN
taxlaw-6682	287	35	)	)	PUNCT
taxlaw-6682	287	36	.	.	PUNCT
taxlaw-6682	288	1	79	79	NUM
taxlaw-6682	288	2	see	see	VERB
taxlaw-6682	288	3	part	part	NOUN
taxlaw-6682	288	4	iv	iv	NOUN
taxlaw-6682	288	5	,	,	PUNCT
taxlaw-6682	288	6	infra	infra	NOUN
taxlaw-6682	288	7	.	.	PUNCT
taxlaw-6682	289	1	80	80	NUM
taxlaw-6682	289	2	tax	tax	NOUN
taxlaw-6682	289	3	reform	reform	NOUN
taxlaw-6682	289	4	:	:	PUNCT
taxlaw-6682	289	5	examining	examine	VERB
taxlaw-6682	289	6	the	the	DET
taxlaw-6682	289	7	taxation	taxation	NOUN
taxlaw-6682	289	8	of	of	ADP
taxlaw-6682	289	9	business	business	NOUN
taxlaw-6682	289	10	entities	entity	NOUN
taxlaw-6682	289	11	:	:	PUNCT
taxlaw-6682	289	12	hearing	hear	VERB
taxlaw-6682	289	13	before	before	ADP
taxlaw-6682	289	14	the	the	DET
taxlaw-6682	289	15	s.	s.	PROPN
taxlaw-6682	289	16	comm	comm	NOUN
taxlaw-6682	289	17	.	.	PUNCT
taxlaw-6682	290	1	on	on	ADP
taxlaw-6682	290	2	finance	finance	NOUN
taxlaw-6682	290	3	,	,	PUNCT
taxlaw-6682	290	4	112th	112th	PROPN
taxlaw-6682	290	5	cong	cong	NOUN
taxlaw-6682	290	6	.	.	PUNCT
taxlaw-6682	291	1	(	(	PUNCT
taxlaw-6682	291	2	2012	2012	NUM
taxlaw-6682	291	3	)	)	PUNCT
taxlaw-6682	291	4	.	.	PUNCT
taxlaw-6682	292	1	81	81	NUM
taxlaw-6682	292	2	president	president	NOUN
taxlaw-6682	292	3	’s	’s	PART
taxlaw-6682	292	4	econ	econ	PROPN
taxlaw-6682	292	5	.	.	PUNCT
taxlaw-6682	293	1	recovery	recovery	PROPN
taxlaw-6682	293	2	advisory	advisory	PROPN
taxlaw-6682	293	3	bd	bd	PROPN
taxlaw-6682	293	4	.	.	PROPN
taxlaw-6682	293	5	,	,	PUNCT
taxlaw-6682	293	6	the	the	DET
taxlaw-6682	293	7	report	report	NOUN
taxlaw-6682	293	8	on	on	ADP
taxlaw-6682	293	9	tax	tax	NOUN
taxlaw-6682	293	10	reform	reform	NOUN
taxlaw-6682	293	11	options	option	NOUN
taxlaw-6682	293	12	:	:	PUNCT
taxlaw-6682	293	13	simplification	simplification	NOUN
taxlaw-6682	293	14	,	,	PUNCT
taxlaw-6682	293	15	compliance	compliance	NOUN
taxlaw-6682	293	16	,	,	PUNCT
taxlaw-6682	293	17	and	and	CCONJ
taxlaw-6682	293	18	corporate	corporate	ADJ
taxlaw-6682	293	19	taxation	taxation	NOUN
taxlaw-6682	293	20	76	76	NUM
taxlaw-6682	293	21	(	(	PUNCT
taxlaw-6682	293	22	2010	2010	NUM
taxlaw-6682	293	23	)	)	PUNCT
taxlaw-6682	293	24	.	.	PUNCT
taxlaw-6682	294	1	82	82	NUM
taxlaw-6682	294	2	staff	staff	NOUN
taxlaw-6682	294	3	of	of	ADP
taxlaw-6682	294	4	joint	joint	ADJ
taxlaw-6682	294	5	comm	comm	NOUN
taxlaw-6682	294	6	.	.	PUNCT
taxlaw-6682	295	1	on	on	ADP
taxlaw-6682	295	2	taxation	taxation	NOUN
taxlaw-6682	295	3	,	,	PUNCT
taxlaw-6682	295	4	jcs-7	jcs-7	X
taxlaw-6682	295	5	-	-	SYM
taxlaw-6682	295	6	03	03	NUM
taxlaw-6682	295	7	,	,	PUNCT
taxlaw-6682	295	8	description	description	NOUN
taxlaw-6682	295	9	of	of	ADP
taxlaw-6682	295	10	revenue	revenue	NOUN
taxlaw-6682	295	11	provisions	provision	NOUN
taxlaw-6682	295	12	contained	contain	VERB
taxlaw-6682	295	13	in	in	ADP
taxlaw-6682	295	14	the	the	DET
taxlaw-6682	295	15	president	president	NOUN
taxlaw-6682	295	16	’s	’s	PART
taxlaw-6682	295	17	fiscal	fiscal	ADJ
taxlaw-6682	295	18	year	year	NOUN
taxlaw-6682	295	19	2004	2004	NUM
taxlaw-6682	295	20	budget	budget	NOUN
taxlaw-6682	295	21	proposal	proposal	NOUN
taxlaw-6682	295	22	18	18	NUM
taxlaw-6682	295	23	(	(	PUNCT
taxlaw-6682	295	24	2003	2003	NUM
taxlaw-6682	295	25	)	)	PUNCT
taxlaw-6682	295	26	.	.	PUNCT
taxlaw-6682	296	1	83	83	NUM
taxlaw-6682	296	2	see	see	VERB
taxlaw-6682	296	3	u.s	u.s	PROPN
taxlaw-6682	296	4	.	.	PROPN
taxlaw-6682	296	5	dep’t	dep’t	NOUN
taxlaw-6682	296	6	of	of	ADP
taxlaw-6682	296	7	the	the	DET
taxlaw-6682	296	8	treasury	treasury	NOUN
taxlaw-6682	296	9	,	,	PUNCT
taxlaw-6682	296	10	supra	supra	PROPN
taxlaw-6682	296	11	note	note	NOUN
taxlaw-6682	296	12	61	61	NUM
taxlaw-6682	296	13	,	,	PUNCT
taxlaw-6682	296	14	at	at	ADP
taxlaw-6682	296	15	15	15	NUM
taxlaw-6682	296	16	.	.	PUNCT
taxlaw-6682	297	1	2020	2020	NUM
taxlaw-6682	297	2	]	]	PUNCT
taxlaw-6682	298	1	the	the	DET
taxlaw-6682	298	2	case	case	NOUN
taxlaw-6682	298	3	for	for	ADP
taxlaw-6682	298	4	tax	tax	NOUN
taxlaw-6682	298	5	integration	integration	NOUN
taxlaw-6682	298	6	and	and	CCONJ
taxlaw-6682	298	7	current	current	ADJ
taxlaw-6682	298	8	-	-	PUNCT
taxlaw-6682	298	9	base	base	NOUN
taxlaw-6682	298	10	taxation	taxation	NOUN
taxlaw-6682	298	11	13	13	NUM
taxlaw-6682	298	12	special	special	ADJ
taxlaw-6682	298	13	account	account	NOUN
taxlaw-6682	298	14	,	,	PUNCT
taxlaw-6682	298	15	the	the	DET
taxlaw-6682	298	16	excludable	excludable	ADJ
taxlaw-6682	298	17	dividend	dividend	NOUN
taxlaw-6682	298	18	account	account	NOUN
taxlaw-6682	298	19	(	(	PUNCT
taxlaw-6682	298	20	eda	eda	PROPN
taxlaw-6682	298	21	)	)	PUNCT
taxlaw-6682	298	22	,	,	PUNCT
taxlaw-6682	298	23	would	would	AUX
taxlaw-6682	298	24	represent	represent	VERB
taxlaw-6682	298	25	the	the	DET
taxlaw-6682	298	26	corporate	corporate	ADJ
taxlaw-6682	298	27	e&ps	e&ps	PROPN
taxlaw-6682	298	28	that	that	PRON
taxlaw-6682	298	29	were	be	AUX
taxlaw-6682	298	30	fully	fully	ADV
taxlaw-6682	298	31	taxed	tax	VERB
taxlaw-6682	298	32	at	at	ADP
taxlaw-6682	298	33	the	the	DET
taxlaw-6682	298	34	corporate	corporate	ADJ
taxlaw-6682	298	35	level	level	NOUN
taxlaw-6682	298	36	.	.	PUNCT
taxlaw-6682	299	1	only	only	ADV
taxlaw-6682	299	2	dividends	dividend	NOUN
taxlaw-6682	299	3	distributed	distribute	VERB
taxlaw-6682	299	4	out	out	ADP
taxlaw-6682	299	5	of	of	ADP
taxlaw-6682	299	6	the	the	DET
taxlaw-6682	299	7	eda	eda	PROPN
taxlaw-6682	299	8	would	would	AUX
taxlaw-6682	299	9	be	be	AUX
taxlaw-6682	299	10	excluded	exclude	VERB
taxlaw-6682	299	11	from	from	ADP
taxlaw-6682	299	12	the	the	DET
taxlaw-6682	299	13	shareholder	shareholder	NOUN
taxlaw-6682	299	14	’s	’s	PART
taxlaw-6682	299	15	gross	gross	ADJ
taxlaw-6682	299	16	income	income	NOUN
taxlaw-6682	299	17	.	.	PUNCT
taxlaw-6682	300	1	a	a	DET
taxlaw-6682	300	2	dividend	dividend	NOUN
taxlaw-6682	300	3	exemption	exemption	NOUN
taxlaw-6682	300	4	might	might	AUX
taxlaw-6682	300	5	have	have	VERB
taxlaw-6682	300	6	a	a	DET
taxlaw-6682	300	7	significant	significant	ADJ
taxlaw-6682	300	8	negative	negative	ADJ
taxlaw-6682	300	9	effect	effect	NOUN
taxlaw-6682	300	10	on	on	ADP
taxlaw-6682	300	11	u.s	u.s	PROPN
taxlaw-6682	300	12	.	.	PROPN
taxlaw-6682	300	13	tax	tax	NOUN
taxlaw-6682	300	14	revenue	revenue	NOUN
taxlaw-6682	300	15	,	,	PUNCT
taxlaw-6682	300	16	while	while	SCONJ
taxlaw-6682	300	17	a	a	DET
taxlaw-6682	300	18	reduced	reduce	VERB
taxlaw-6682	300	19	dividend	dividend	NOUN
taxlaw-6682	300	20	rate	rate	NOUN
taxlaw-6682	300	21	,	,	PUNCT
taxlaw-6682	300	22	instead	instead	ADV
taxlaw-6682	300	23	of	of	ADP
taxlaw-6682	300	24	an	an	DET
taxlaw-6682	300	25	exemption	exemption	NOUN
taxlaw-6682	300	26	,	,	PUNCT
taxlaw-6682	300	27	might	might	AUX
taxlaw-6682	300	28	mitigate	mitigate	VERB
taxlaw-6682	300	29	such	such	DET
taxlaw-6682	300	30	a	a	DET
taxlaw-6682	300	31	problem	problem	NOUN
taxlaw-6682	300	32	.	.	PUNCT
taxlaw-6682	301	1	therefore	therefore	ADV
taxlaw-6682	301	2	,	,	PUNCT
taxlaw-6682	301	3	the	the	DET
taxlaw-6682	301	4	original	original	ADJ
taxlaw-6682	301	5	bush	bush	PROPN
taxlaw-6682	301	6	proposal	proposal	NOUN
taxlaw-6682	301	7	for	for	ADP
taxlaw-6682	301	8	dividend	dividend	NOUN
taxlaw-6682	301	9	exemption	exemption	NOUN
taxlaw-6682	301	10	was	be	AUX
taxlaw-6682	301	11	eventually	eventually	ADV
taxlaw-6682	301	12	rejected	reject	VERB
taxlaw-6682	301	13	in	in	ADP
taxlaw-6682	301	14	favor	favor	NOUN
taxlaw-6682	301	15	of	of	ADP
taxlaw-6682	301	16	the	the	DET
taxlaw-6682	301	17	current	current	ADJ
taxlaw-6682	301	18	partial	partial	ADJ
taxlaw-6682	301	19	integration	integration	NOUN
taxlaw-6682	301	20	system	system	NOUN
taxlaw-6682	301	21	,	,	PUNCT
taxlaw-6682	301	22	under	under	ADP
taxlaw-6682	301	23	which	which	PRON
taxlaw-6682	301	24	dividends	dividend	NOUN
taxlaw-6682	301	25	are	be	AUX
taxlaw-6682	301	26	taxed	tax	VERB
taxlaw-6682	301	27	at	at	ADP
taxlaw-6682	301	28	reduced	reduce	VERB
taxlaw-6682	301	29	rates	rate	NOUN
taxlaw-6682	301	30	(	(	PUNCT
taxlaw-6682	301	31	up	up	ADP
taxlaw-6682	301	32	to	to	PART
taxlaw-6682	301	33	15	15	NUM
taxlaw-6682	301	34	%	%	NOUN
taxlaw-6682	301	35	at	at	ADP
taxlaw-6682	301	36	the	the	DET
taxlaw-6682	301	37	time	time	NOUN
taxlaw-6682	301	38	it	it	PRON
taxlaw-6682	301	39	was	be	AUX
taxlaw-6682	301	40	enacted	enact	VERB
taxlaw-6682	301	41	,	,	PUNCT
taxlaw-6682	301	42	and	and	CCONJ
taxlaw-6682	301	43	now	now	ADV
taxlaw-6682	301	44	20%).84	20%).84	ADV
taxlaw-6682	301	45	this	this	DET
taxlaw-6682	301	46	favorable	favorable	ADJ
taxlaw-6682	301	47	treatment	treatment	NOUN
taxlaw-6682	301	48	was	be	AUX
taxlaw-6682	301	49	set	set	VERB
taxlaw-6682	301	50	to	to	PART
taxlaw-6682	301	51	expire	expire	VERB
taxlaw-6682	301	52	at	at	ADP
taxlaw-6682	301	53	the	the	DET
taxlaw-6682	301	54	end	end	NOUN
taxlaw-6682	301	55	of	of	ADP
taxlaw-6682	301	56	2008	2008	NUM
taxlaw-6682	301	57	and	and	CCONJ
taxlaw-6682	301	58	was	be	AUX
taxlaw-6682	301	59	extended	extend	VERB
taxlaw-6682	301	60	for	for	ADP
taxlaw-6682	301	61	four	four	NUM
taxlaw-6682	301	62	additional	additional	ADJ
taxlaw-6682	301	63	years	year	NOUN
taxlaw-6682	301	64	,	,	PUNCT
taxlaw-6682	301	65	until	until	SCONJ
taxlaw-6682	301	66	it	it	PRON
taxlaw-6682	301	67	became	become	VERB
taxlaw-6682	301	68	permanent.85	permanent.85	NOUN
taxlaw-6682	301	69	despite	despite	SCONJ
taxlaw-6682	301	70	this	this	PRON
taxlaw-6682	301	71	,	,	PUNCT
taxlaw-6682	301	72	the	the	DET
taxlaw-6682	301	73	president	president	NOUN
taxlaw-6682	301	74	’s	’s	PART
taxlaw-6682	301	75	advisory	advisory	ADJ
taxlaw-6682	301	76	panel	panel	NOUN
taxlaw-6682	301	77	on	on	ADP
taxlaw-6682	301	78	tax	tax	NOUN
taxlaw-6682	301	79	reform	reform	NOUN
taxlaw-6682	301	80	issued	issue	VERB
taxlaw-6682	301	81	a	a	DET
taxlaw-6682	301	82	report	report	NOUN
taxlaw-6682	301	83	in	in	ADP
taxlaw-6682	301	84	2005	2005	NUM
taxlaw-6682	301	85	recommending	recommend	VERB
taxlaw-6682	301	86	,	,	PUNCT
taxlaw-6682	301	87	once	once	ADV
taxlaw-6682	301	88	again	again	ADV
taxlaw-6682	301	89	,	,	PUNCT
taxlaw-6682	301	90	two	two	NUM
taxlaw-6682	301	91	other	other	ADJ
taxlaw-6682	301	92	forms	form	NOUN
taxlaw-6682	301	93	of	of	ADP
taxlaw-6682	301	94	integration	integration	NOUN
taxlaw-6682	301	95	.	.	PUNCT
taxlaw-6682	302	1	the	the	DET
taxlaw-6682	302	2	first	first	ADJ
taxlaw-6682	302	3	was	be	AUX
taxlaw-6682	302	4	the	the	DET
taxlaw-6682	302	5	dividend	dividend	NOUN
taxlaw-6682	302	6	exclusion	exclusion	NOUN
taxlaw-6682	302	7	,	,	PUNCT
taxlaw-6682	302	8	combined	combine	VERB
taxlaw-6682	302	9	with	with	ADP
taxlaw-6682	302	10	a	a	DET
taxlaw-6682	302	11	proposal	proposal	NOUN
taxlaw-6682	302	12	to	to	PART
taxlaw-6682	302	13	also	also	ADV
taxlaw-6682	302	14	exclude	exclude	VERB
taxlaw-6682	302	15	75	75	NUM
taxlaw-6682	302	16	%	%	NOUN
taxlaw-6682	302	17	of	of	ADP
taxlaw-6682	302	18	capital	capital	NOUN
taxlaw-6682	302	19	gain	gain	NOUN
taxlaw-6682	302	20	from	from	ADP
taxlaw-6682	302	21	the	the	DET
taxlaw-6682	302	22	sale	sale	NOUN
taxlaw-6682	302	23	of	of	ADP
taxlaw-6682	302	24	corporate	corporate	ADJ
taxlaw-6682	302	25	stock	stock	NOUN
taxlaw-6682	302	26	(	(	PUNCT
taxlaw-6682	302	27	limited	limit	VERB
taxlaw-6682	302	28	to	to	ADP
taxlaw-6682	302	29	the	the	DET
taxlaw-6682	302	30	eda	eda	PROPN
taxlaw-6682	302	31	,	,	PUNCT
taxlaw-6682	302	32	which	which	PRON
taxlaw-6682	302	33	was	be	AUX
taxlaw-6682	302	34	already	already	ADV
taxlaw-6682	302	35	taxed	tax	VERB
taxlaw-6682	302	36	at	at	ADP
taxlaw-6682	302	37	the	the	DET
taxlaw-6682	302	38	corporate	corporate	ADJ
taxlaw-6682	302	39	level).86	level).86	PROPN
taxlaw-6682	302	40	the	the	DET
taxlaw-6682	302	41	second	second	ADJ
taxlaw-6682	302	42	was	be	AUX
taxlaw-6682	302	43	the	the	DET
taxlaw-6682	302	44	application	application	NOUN
taxlaw-6682	302	45	of	of	ADP
taxlaw-6682	302	46	a	a	DET
taxlaw-6682	302	47	uniform	uniform	ADJ
taxlaw-6682	302	48	tax	tax	NOUN
taxlaw-6682	302	49	on	on	ADP
taxlaw-6682	302	50	a	a	DET
taxlaw-6682	302	51	business	business	NOUN
taxlaw-6682	302	52	’s	’s	PART
taxlaw-6682	302	53	cash	cash	NOUN
taxlaw-6682	302	54	flow	flow	NOUN
taxlaw-6682	302	55	(	(	PUNCT
taxlaw-6682	302	56	excluding	exclude	VERB
taxlaw-6682	302	57	deductions	deduction	NOUN
taxlaw-6682	302	58	for	for	ADP
taxlaw-6682	302	59	interest	interest	NOUN
taxlaw-6682	302	60	or	or	CCONJ
taxlaw-6682	302	61	dividends	dividend	NOUN
taxlaw-6682	302	62	)	)	PUNCT
taxlaw-6682	302	63	,	,	PUNCT
taxlaw-6682	302	64	combined	combine	VERB
taxlaw-6682	302	65	with	with	ADP
taxlaw-6682	302	66	a	a	DET
taxlaw-6682	302	67	flat	flat	ADJ
taxlaw-6682	302	68	rate	rate	NOUN
taxlaw-6682	302	69	tax	tax	NOUN
taxlaw-6682	302	70	on	on	ADP
taxlaw-6682	302	71	dividends	dividend	NOUN
taxlaw-6682	302	72	,	,	PUNCT
taxlaw-6682	302	73	interest	interest	NOUN
taxlaw-6682	302	74	,	,	PUNCT
taxlaw-6682	302	75	and	and	CCONJ
taxlaw-6682	302	76	capital	capital	NOUN
taxlaw-6682	302	77	gains	gain	NOUN
taxlaw-6682	302	78	at	at	ADP
taxlaw-6682	302	79	the	the	DET
taxlaw-6682	302	80	shareholder	shareholder	NOUN
taxlaw-6682	302	81	level.87	level.87	NOUN
taxlaw-6682	302	82	in	in	ADP
taxlaw-6682	302	83	2011	2011	NUM
taxlaw-6682	302	84	,	,	PUNCT
taxlaw-6682	302	85	the	the	DET
taxlaw-6682	302	86	senate	senate	PROPN
taxlaw-6682	302	87	finance	finance	PROPN
taxlaw-6682	302	88	committee	committee	PROPN
taxlaw-6682	302	89	held	hold	VERB
taxlaw-6682	302	90	a	a	DET
taxlaw-6682	302	91	comprehensive	comprehensive	ADJ
taxlaw-6682	302	92	debate	debate	NOUN
taxlaw-6682	302	93	on	on	ADP
taxlaw-6682	302	94	corporate	corporate	ADJ
taxlaw-6682	302	95	tax	tax	NOUN
taxlaw-6682	302	96	integration	integration	NOUN
taxlaw-6682	302	97	.	.	PUNCT
taxlaw-6682	303	1	in	in	ADP
taxlaw-6682	303	2	support	support	NOUN
taxlaw-6682	303	3	of	of	ADP
taxlaw-6682	303	4	integration	integration	NOUN
taxlaw-6682	303	5	,	,	PUNCT
taxlaw-6682	303	6	professor	professor	NOUN
taxlaw-6682	303	7	auerbach	auerbach	NOUN
taxlaw-6682	303	8	argued	argue	VERB
taxlaw-6682	303	9	in	in	ADP
taxlaw-6682	303	10	his	his	PRON
taxlaw-6682	303	11	testimony	testimony	NOUN
taxlaw-6682	303	12	that	that	SCONJ
taxlaw-6682	303	13	the	the	DET
taxlaw-6682	303	14	current	current	ADJ
taxlaw-6682	303	15	rules	rule	NOUN
taxlaw-6682	303	16	,	,	PUNCT
taxlaw-6682	303	17	including	include	VERB
taxlaw-6682	303	18	the	the	DET
taxlaw-6682	303	19	tax	tax	NOUN
taxlaw-6682	303	20	deductibility	deductibility	NOUN
taxlaw-6682	303	21	of	of	ADP
taxlaw-6682	303	22	interest	interest	NOUN
taxlaw-6682	303	23	,	,	PUNCT
taxlaw-6682	303	24	encourage	encourage	VERB
taxlaw-6682	303	25	corporate	corporate	ADJ
taxlaw-6682	303	26	borrowing	borrowing	NOUN
taxlaw-6682	303	27	and	and	CCONJ
taxlaw-6682	303	28	skew	skew	ADJ
taxlaw-6682	303	29	corporate	corporate	ADJ
taxlaw-6682	303	30	investment	investment	NOUN
taxlaw-6682	303	31	toward	toward	ADP
taxlaw-6682	303	32	risker	risk	ADJ
taxlaw-6682	303	33	,	,	PUNCT
taxlaw-6682	303	34	debt	debt	NOUN
taxlaw-6682	303	35	financed	finance	VERB
taxlaw-6682	303	36	projects.88	projects.88	PROPN
taxlaw-6682	303	37	though	though	SCONJ
taxlaw-6682	303	38	professor	professor	PROPN
taxlaw-6682	303	39	graetz	graetz	PROPN
taxlaw-6682	303	40	agreed	agree	VERB
taxlaw-6682	303	41	that	that	SCONJ
taxlaw-6682	303	42	the	the	DET
taxlaw-6682	303	43	current	current	ADJ
taxlaw-6682	303	44	tax	tax	NOUN
taxlaw-6682	303	45	system	system	NOUN
taxlaw-6682	303	46	encouraged	encourage	VERB
taxlaw-6682	303	47	corporate	corporate	ADJ
taxlaw-6682	303	48	borrowing	borrowing	NOUN
taxlaw-6682	303	49	,	,	PUNCT
taxlaw-6682	303	50	he	he	PRON
taxlaw-6682	303	51	argued	argue	VERB
taxlaw-6682	303	52	that	that	SCONJ
taxlaw-6682	303	53	corporate	corporate	ADJ
taxlaw-6682	303	54	income	income	NOUN
taxlaw-6682	303	55	was	be	AUX
taxlaw-6682	303	56	not	not	PART
taxlaw-6682	303	57	always	always	ADV
taxlaw-6682	303	58	subject	subject	ADJ
taxlaw-6682	303	59	to	to	ADP
taxlaw-6682	303	60	double	double	ADJ
taxlaw-6682	303	61	taxation	taxation	NOUN
taxlaw-6682	303	62	,	,	PUNCT
taxlaw-6682	303	63	because	because	SCONJ
taxlaw-6682	303	64	in	in	ADP
taxlaw-6682	303	65	some	some	DET
taxlaw-6682	303	66	instances	instance	NOUN
taxlaw-6682	303	67	,	,	PUNCT
taxlaw-6682	303	68	income	income	NOUN
taxlaw-6682	303	69	was	be	AUX
taxlaw-6682	303	70	excluded	exclude	VERB
taxlaw-6682	303	71	from	from	ADP
taxlaw-6682	303	72	taxation	taxation	NOUN
taxlaw-6682	303	73	at	at	ADP
taxlaw-6682	303	74	the	the	DET
taxlaw-6682	303	75	corporate	corporate	ADJ
taxlaw-6682	303	76	level	level	NOUN
taxlaw-6682	303	77	(	(	PUNCT
taxlaw-6682	303	78	e.g.	e.g.	ADV
taxlaw-6682	303	79	,	,	PUNCT
taxlaw-6682	303	80	deductible	deductible	ADJ
taxlaw-6682	303	81	interest	interest	NOUN
taxlaw-6682	303	82	payments	payment	NOUN
taxlaw-6682	303	83	to	to	ADP
taxlaw-6682	303	84	taxable	taxable	ADJ
taxlaw-6682	303	85	lenders	lender	NOUN
taxlaw-6682	303	86	)	)	PUNCT
taxlaw-6682	303	87	and	and	CCONJ
taxlaw-6682	303	88	sometimes	sometimes	ADV
taxlaw-6682	303	89	it	it	PRON
taxlaw-6682	303	90	was	be	AUX
taxlaw-6682	303	91	excluded	exclude	VERB
taxlaw-6682	303	92	at	at	ADP
taxlaw-6682	303	93	the	the	DET
taxlaw-6682	303	94	shareholder	shareholder	NOUN
taxlaw-6682	303	95	level	level	NOUN
taxlaw-6682	303	96	(	(	PUNCT
taxlaw-6682	303	97	e.g.	e.g.	ADV
taxlaw-6682	303	98	,	,	PUNCT
taxlaw-6682	303	99	dividends	dividend	NOUN
taxlaw-6682	303	100	to	to	ADP
taxlaw-6682	303	101	tax	tax	NOUN
taxlaw-6682	303	102	-	-	PUNCT
taxlaw-6682	303	103	exempt	exempt	ADJ
taxlaw-6682	303	104	shareholders).89	shareholders).89	PROPN
taxlaw-6682	303	105	graetz	graetz	NOUN
taxlaw-6682	303	106	suggested	suggest	VERB
taxlaw-6682	303	107	flipping	flip	VERB
taxlaw-6682	303	108	the	the	DET
taxlaw-6682	303	109	current	current	ADJ
taxlaw-6682	303	110	rates	rate	NOUN
taxlaw-6682	303	111	of	of	ADP
taxlaw-6682	303	112	the	the	DET
taxlaw-6682	303	113	time	time	NOUN
taxlaw-6682	303	114	so	so	SCONJ
taxlaw-6682	303	115	that	that	SCONJ
taxlaw-6682	303	116	the	the	DET
taxlaw-6682	303	117	corporate	corporate	ADJ
taxlaw-6682	303	118	rate	rate	NOUN
taxlaw-6682	303	119	would	would	AUX
taxlaw-6682	303	120	be	be	AUX
taxlaw-6682	303	121	significantly	significantly	ADV
taxlaw-6682	303	122	lower	low	ADJ
taxlaw-6682	303	123	than	than	ADP
taxlaw-6682	303	124	the	the	DET
taxlaw-6682	303	125	rate	rate	NOUN
taxlaw-6682	303	126	at	at	ADP
taxlaw-6682	303	127	the	the	DET
taxlaw-6682	303	128	shareholder	shareholder	NOUN
taxlaw-6682	303	129	level.90	level.90	PROPN
taxlaw-6682	303	130	in	in	ADP
taxlaw-6682	303	131	addition	addition	NOUN
taxlaw-6682	303	132	,	,	PUNCT
taxlaw-6682	303	133	he	he	PRON
taxlaw-6682	303	134	suggested	suggest	VERB
taxlaw-6682	303	135	offering	offer	VERB
taxlaw-6682	303	136	tax	tax	NOUN
taxlaw-6682	303	137	credits	credit	NOUN
taxlaw-6682	303	138	to	to	ADP
taxlaw-6682	303	139	shareholders	shareholder	NOUN
taxlaw-6682	303	140	and	and	CCONJ
taxlaw-6682	303	141	bondholders	bondholder	NOUN
taxlaw-6682	303	142	for	for	ADP
taxlaw-6682	303	143	a	a	DET
taxlaw-6682	303	144	portion	portion	NOUN
taxlaw-6682	303	145	of	of	ADP
taxlaw-6682	303	146	the	the	DET
taxlaw-6682	303	147	taxable	taxable	ADJ
taxlaw-6682	303	148	income	income	NOUN
taxlaw-6682	303	149	of	of	ADP
taxlaw-6682	303	150	the	the	DET
taxlaw-6682	303	151	corporation	corporation	NOUN
taxlaw-6682	303	152	(	(	PUNCT
taxlaw-6682	303	153	similar	similar	ADJ
taxlaw-6682	303	154	to	to	ADP
taxlaw-6682	303	155	the	the	DET
taxlaw-6682	303	156	idea	idea	NOUN
taxlaw-6682	303	157	of	of	ADP
taxlaw-6682	303	158	eda).91	eda).91	PROPN
taxlaw-6682	303	159	1	1	NUM
taxlaw-6682	303	160	.	.	PUNCT
taxlaw-6682	303	161	hatch	hatch	PROPN
taxlaw-6682	303	162	’s	’s	PART
taxlaw-6682	303	163	tax	tax	NOUN
taxlaw-6682	303	164	proposal	proposal	NOUN
taxlaw-6682	303	165	and	and	CCONJ
taxlaw-6682	303	166	the	the	DET
taxlaw-6682	303	167	2017	2017	NUM
taxlaw-6682	303	168	tax	tax	NOUN
taxlaw-6682	303	169	reform	reform	NOUN
taxlaw-6682	303	170	in	in	ADP
taxlaw-6682	303	171	2014	2014	NUM
taxlaw-6682	303	172	,	,	PUNCT
taxlaw-6682	303	173	the	the	DET
taxlaw-6682	303	174	senate	senate	PROPN
taxlaw-6682	303	175	finance	finance	PROPN
taxlaw-6682	303	176	committee	committee	PROPN
taxlaw-6682	303	177	introduced	introduce	VERB
taxlaw-6682	303	178	a	a	DET
taxlaw-6682	303	179	new	new	ADJ
taxlaw-6682	303	180	comprehensive	comprehensive	ADJ
taxlaw-6682	303	181	report	report	NOUN
taxlaw-6682	303	182	calling	call	VERB
taxlaw-6682	303	183	for	for	ADP
taxlaw-6682	303	184	a	a	DET
taxlaw-6682	303	185	reform	reform	NOUN
taxlaw-6682	303	186	and	and	CCONJ
taxlaw-6682	303	187	tax	tax	NOUN
taxlaw-6682	303	188	integration	integration	NOUN
taxlaw-6682	303	189	in	in	ADP
taxlaw-6682	303	190	the	the	DET
taxlaw-6682	303	191	u.s.92	u.s.92	PROPN
taxlaw-6682	303	192	the	the	DET
taxlaw-6682	303	193	document	document	NOUN
taxlaw-6682	303	194	called	call	VERB
taxlaw-6682	303	195	for	for	ADP
taxlaw-6682	303	196	integration	integration	NOUN
taxlaw-6682	303	197	by	by	ADP
taxlaw-6682	303	198	dividend	dividend	NOUN
taxlaw-6682	303	199	exemption	exemption	NOUN
taxlaw-6682	303	200	or	or	CCONJ
taxlaw-6682	303	201	by	by	ADP
taxlaw-6682	303	202	dpd	dpd	PROPN
taxlaw-6682	303	203	,	,	PUNCT
taxlaw-6682	303	204	in	in	ADP
taxlaw-6682	303	205	combination	combination	NOUN
taxlaw-6682	303	206	with	with	ADP
taxlaw-6682	303	207	changing	change	VERB
taxlaw-6682	303	208	the	the	DET
taxlaw-6682	303	209	international	international	ADJ
taxlaw-6682	303	210	tax	tax	NOUN
taxlaw-6682	303	211	regime	regime	NOUN
taxlaw-6682	303	212	to	to	PART
taxlaw-6682	303	213	territoriality.93	territoriality.93	VERB
taxlaw-6682	303	214	in	in	ADP
taxlaw-6682	303	215	2016	2016	NUM
taxlaw-6682	303	216	,	,	PUNCT
taxlaw-6682	303	217	84	84	NUM
taxlaw-6682	303	218	staff	staff	NOUN
taxlaw-6682	303	219	of	of	ADP
taxlaw-6682	303	220	s.	s.	PROPN
taxlaw-6682	303	221	comm	comm	PROPN
taxlaw-6682	303	222	.	.	PUNCT
taxlaw-6682	304	1	on	on	ADP
taxlaw-6682	304	2	finance	finance	NOUN
taxlaw-6682	304	3	,	,	PUNCT
taxlaw-6682	304	4	comprehensive	comprehensive	ADJ
taxlaw-6682	304	5	tax	tax	NOUN
taxlaw-6682	304	6	reform	reform	NOUN
taxlaw-6682	304	7	for	for	ADP
taxlaw-6682	304	8	2015	2015	NUM
taxlaw-6682	304	9	and	and	CCONJ
taxlaw-6682	304	10	beyond	beyond	ADP
taxlaw-6682	304	11	,	,	PUNCT
taxlaw-6682	304	12	113th	113th	PROPN
taxlaw-6682	304	13	cong	cong	PROPN
taxlaw-6682	304	14	.	.	PROPN
taxlaw-6682	304	15	,	,	PUNCT
taxlaw-6682	304	16	134	134	NUM
taxlaw-6682	304	17	(	(	PUNCT
taxlaw-6682	304	18	2014	2014	NUM
taxlaw-6682	304	19	)	)	PUNCT
taxlaw-6682	304	20	.	.	PUNCT
taxlaw-6682	305	1	85	85	NUM
taxlaw-6682	305	2	see	see	VERB
taxlaw-6682	305	3	tax	tax	NOUN
taxlaw-6682	305	4	reform	reform	NOUN
taxlaw-6682	305	5	task	task	NOUN
taxlaw-6682	305	6	force	force	NOUN
taxlaw-6682	305	7	,	,	PUNCT
taxlaw-6682	305	8	supra	supra	PROPN
taxlaw-6682	305	9	note	note	PROPN
taxlaw-6682	305	10	34	34	NUM
taxlaw-6682	305	11	,	,	PUNCT
taxlaw-6682	305	12	at	at	ADP
taxlaw-6682	305	13	18	18	NUM
taxlaw-6682	305	14	(	(	PUNCT
taxlaw-6682	305	15	“	"	PUNCT
taxlaw-6682	305	16	the	the	DET
taxlaw-6682	305	17	current	current	ADJ
taxlaw-6682	305	18	tax	tax	NOUN
taxlaw-6682	305	19	code	code	NOUN
taxlaw-6682	305	20	only	only	ADV
taxlaw-6682	305	21	partially	partially	ADV
taxlaw-6682	305	22	mitigates	mitigate	VERB
taxlaw-6682	305	23	…	…	PUNCT
taxlaw-6682	305	24	double	double	ADJ
taxlaw-6682	305	25	taxation	taxation	NOUN
taxlaw-6682	305	26	[	[	X
taxlaw-6682	305	27	of	of	ADP
taxlaw-6682	305	28	savings	saving	NOUN
taxlaw-6682	305	29	and	and	CCONJ
taxlaw-6682	305	30	investment	investment	NOUN
taxlaw-6682	305	31	income	income	NOUN
taxlaw-6682	305	32	]	]	PUNCT
taxlaw-6682	305	33	by	by	ADP
taxlaw-6682	305	34	providing	provide	VERB
taxlaw-6682	305	35	a	a	DET
taxlaw-6682	305	36	special	special	ADJ
taxlaw-6682	305	37	rate	rate	NOUN
taxlaw-6682	305	38	structure	structure	NOUN
taxlaw-6682	305	39	for	for	ADP
taxlaw-6682	305	40	certain	certain	ADJ
taxlaw-6682	305	41	types	type	NOUN
taxlaw-6682	305	42	of	of	ADP
taxlaw-6682	305	43	investment	investment	NOUN
taxlaw-6682	305	44	income	income	NOUN
taxlaw-6682	305	45	…	…	PUNCT
taxlaw-6682	306	1	[	[	X
taxlaw-6682	306	2	qualified	qualified	ADJ
taxlaw-6682	306	3	dividends	dividend	NOUN
taxlaw-6682	306	4	are	be	AUX
taxlaw-6682	306	5	subject	subject	ADJ
taxlaw-6682	306	6	to	to	ADP
taxlaw-6682	306	7	]	]	PUNCT
taxlaw-6682	306	8	a	a	DET
taxlaw-6682	306	9	top	top	ADJ
taxlaw-6682	306	10	statutory	statutory	ADJ
taxlaw-6682	306	11	tax	tax	NOUN
taxlaw-6682	306	12	rate	rate	NOUN
taxlaw-6682	306	13	of	of	ADP
taxlaw-6682	306	14	20	20	NUM
taxlaw-6682	306	15	percent	percent	NOUN
taxlaw-6682	306	16	.	.	PUNCT
taxlaw-6682	306	17	”	"	PUNCT
taxlaw-6682	307	1	)	)	PUNCT
taxlaw-6682	307	2	86	86	NUM
taxlaw-6682	307	3	president	president	NOUN
taxlaw-6682	307	4	’s	’s	PART
taxlaw-6682	307	5	advisory	advisory	ADJ
taxlaw-6682	307	6	panel	panel	NOUN
taxlaw-6682	307	7	on	on	ADP
taxlaw-6682	307	8	tax	tax	NOUN
taxlaw-6682	307	9	reform	reform	NOUN
taxlaw-6682	307	10	,	,	PUNCT
taxlaw-6682	307	11	simple	simple	ADJ
taxlaw-6682	307	12	,	,	PUNCT
taxlaw-6682	307	13	fair	fair	ADJ
taxlaw-6682	307	14	and	and	CCONJ
taxlaw-6682	307	15	pro	pro	ADJ
taxlaw-6682	307	16	-	-	ADJ
taxlaw-6682	307	17	growth	growth	ADJ
taxlaw-6682	307	18	:	:	PUNCT
taxlaw-6682	307	19	proposals	proposal	NOUN
taxlaw-6682	307	20	to	to	PART
taxlaw-6682	307	21	fix	fix	VERB
taxlaw-6682	307	22	america	america	PROPN
taxlaw-6682	307	23	’s	’s	PART
taxlaw-6682	307	24	tax	tax	NOUN
taxlaw-6682	307	25	system	system	NOUN
taxlaw-6682	307	26	xvii	xvii	NOUN
taxlaw-6682	307	27	(	(	PUNCT
taxlaw-6682	307	28	2005	2005	NUM
taxlaw-6682	307	29	)	)	PUNCT
taxlaw-6682	307	30	.	.	PUNCT
taxlaw-6682	308	1	87	87	NUM
taxlaw-6682	309	1	i	i	PRON
taxlaw-6682	309	2	d.	d.	PROPN
taxlaw-6682	309	3	at	at	ADP
taxlaw-6682	309	4	55	55	NUM
taxlaw-6682	309	5	.	.	PUNCT
taxlaw-6682	310	1	88	88	NUM
taxlaw-6682	310	2	does	do	AUX
taxlaw-6682	310	3	the	the	DET
taxlaw-6682	310	4	tax	tax	NOUN
taxlaw-6682	310	5	system	system	NOUN
taxlaw-6682	310	6	support	support	VERB
taxlaw-6682	310	7	economic	economic	ADJ
taxlaw-6682	310	8	efficiency	efficiency	NOUN
taxlaw-6682	310	9	,	,	PUNCT
taxlaw-6682	310	10	job	job	NOUN
taxlaw-6682	310	11	creation	creation	NOUN
taxlaw-6682	310	12	and	and	CCONJ
taxlaw-6682	310	13	broad	broad	ADV
taxlaw-6682	310	14	-	-	PUNCT
taxlaw-6682	310	15	based	base	VERB
taxlaw-6682	310	16	economic	economic	ADJ
taxlaw-6682	310	17	growth	growth	NOUN
taxlaw-6682	310	18	?	?	PUNCT
taxlaw-6682	310	19	:	:	PUNCT
taxlaw-6682	311	1	hearing	hear	VERB
taxlaw-6682	311	2	before	before	ADP
taxlaw-6682	311	3	the	the	DET
taxlaw-6682	311	4	s.	s.	PROPN
taxlaw-6682	311	5	committee	committee	PROPN
taxlaw-6682	311	6	on	on	ADP
taxlaw-6682	311	7	finance	finance	PROPN
taxlaw-6682	311	8	,	,	PUNCT
taxlaw-6682	311	9	112th	112th	PROPN
taxlaw-6682	311	10	cong	cong	NOUN
taxlaw-6682	311	11	.	.	PUNCT
taxlaw-6682	312	1	46	46	NUM
taxlaw-6682	312	2	(	(	PUNCT
taxlaw-6682	312	3	2011	2011	NUM
taxlaw-6682	312	4	)	)	PUNCT
taxlaw-6682	312	5	(	(	PUNCT
taxlaw-6682	312	6	statement	statement	NOUN
taxlaw-6682	312	7	of	of	ADP
taxlaw-6682	312	8	professor	professor	PROPN
taxlaw-6682	312	9	alan	alan	PROPN
taxlaw-6682	312	10	j.	j.	PROPN
taxlaw-6682	312	11	auerbach	auerbach	PROPN
taxlaw-6682	312	12	)	)	PUNCT
taxlaw-6682	312	13	.	.	PUNCT
taxlaw-6682	313	1	89	89	NUM
taxlaw-6682	314	1	i	i	PRON
taxlaw-6682	314	2	d.	d.	PROPN
taxlaw-6682	314	3	at	at	ADP
taxlaw-6682	314	4	75	75	NUM
taxlaw-6682	314	5	(	(	PUNCT
taxlaw-6682	314	6	statement	statement	NOUN
taxlaw-6682	314	7	of	of	ADP
taxlaw-6682	314	8	professor	professor	PROPN
taxlaw-6682	314	9	michael	michael	PROPN
taxlaw-6682	314	10	j.	j.	PROPN
taxlaw-6682	314	11	graetz	graetz	PROPN
taxlaw-6682	314	12	)	)	PUNCT
taxlaw-6682	314	13	.	.	PUNCT
taxlaw-6682	315	1	90	90	NUM
taxlaw-6682	316	1	i	i	PRON
taxlaw-6682	316	2	d.	d.	PROPN
taxlaw-6682	316	3	at	at	ADP
taxlaw-6682	316	4	86	86	NUM
taxlaw-6682	316	5	(	(	PUNCT
taxlaw-6682	316	6	statement	statement	NOUN
taxlaw-6682	316	7	of	of	ADP
taxlaw-6682	316	8	professor	professor	PROPN
taxlaw-6682	316	9	michael	michael	PROPN
taxlaw-6682	316	10	j.	j.	PROPN
taxlaw-6682	316	11	graetz	graetz	PROPN
taxlaw-6682	316	12	)	)	PUNCT
taxlaw-6682	316	13	.	.	PUNCT
taxlaw-6682	317	1	91	91	NUM
taxlaw-6682	318	1	i	i	PRON
taxlaw-6682	318	2	d.	d.	PROPN
taxlaw-6682	318	3	at	at	ADP
taxlaw-6682	318	4	12	12	NUM
taxlaw-6682	318	5	.	.	PUNCT
taxlaw-6682	319	1	92	92	NUM
taxlaw-6682	319	2	staff	staff	NOUN
taxlaw-6682	319	3	of	of	ADP
taxlaw-6682	319	4	s.	s.	PROPN
taxlaw-6682	319	5	comm	comm	PROPN
taxlaw-6682	319	6	.	.	PUNCT
taxlaw-6682	320	1	on	on	ADP
taxlaw-6682	320	2	finance	finance	NOUN
taxlaw-6682	320	3	,	,	PUNCT
taxlaw-6682	320	4	comprehensive	comprehensive	ADJ
taxlaw-6682	320	5	tax	tax	NOUN
taxlaw-6682	320	6	reform	reform	NOUN
taxlaw-6682	320	7	for	for	ADP
taxlaw-6682	320	8	2015	2015	NUM
taxlaw-6682	320	9	and	and	CCONJ
taxlaw-6682	320	10	beyond	beyond	ADP
taxlaw-6682	320	11	,	,	PUNCT
taxlaw-6682	320	12	113th	113th	PROPN
taxlaw-6682	320	13	cong	cong	PROPN
taxlaw-6682	320	14	.	.	PROPN
taxlaw-6682	320	15	,	,	PUNCT
taxlaw-6682	320	16	134	134	NUM
taxlaw-6682	320	17	(	(	PUNCT
taxlaw-6682	320	18	2014	2014	NUM
taxlaw-6682	320	19	)	)	PUNCT
taxlaw-6682	320	20	.	.	PUNCT
taxlaw-6682	321	1	93	93	NUM
taxlaw-6682	322	1	i	i	PRON
taxlaw-6682	322	2	d.	d.	PROPN
taxlaw-6682	323	1	[	[	X
taxlaw-6682	323	2	vol	vol	NOUN
taxlaw-6682	323	3	.	.	PROPN
taxlaw-6682	323	4	11:2	11:2	NUM
taxlaw-6682	323	5	columbia	columbia	PROPN
taxlaw-6682	323	6	journal	journal	PROPN
taxlaw-6682	323	7	of	of	ADP
taxlaw-6682	323	8	tax	tax	NOUN
taxlaw-6682	323	9	law	law	NOUN
taxlaw-6682	323	10	14	14	NUM
taxlaw-6682	323	11	relying	rely	VERB
taxlaw-6682	323	12	on	on	ADP
taxlaw-6682	323	13	that	that	DET
taxlaw-6682	323	14	report	report	NOUN
taxlaw-6682	323	15	,	,	PUNCT
taxlaw-6682	323	16	senator	senator	PROPN
taxlaw-6682	323	17	hatch	hatch	PROPN
taxlaw-6682	323	18	declared	declare	VERB
taxlaw-6682	323	19	that	that	SCONJ
taxlaw-6682	323	20	his	his	PRON
taxlaw-6682	323	21	team	team	NOUN
taxlaw-6682	323	22	was	be	AUX
taxlaw-6682	323	23	working	work	VERB
taxlaw-6682	323	24	on	on	ADP
taxlaw-6682	323	25	proposal	proposal	NOUN
taxlaw-6682	323	26	for	for	ADP
taxlaw-6682	323	27	shareholder	shareholder	NOUN
taxlaw-6682	323	28	-	-	PUNCT
taxlaw-6682	323	29	credit	credit	NOUN
taxlaw-6682	323	30	integration	integration	NOUN
taxlaw-6682	323	31	in	in	ADP
taxlaw-6682	323	32	the	the	DET
taxlaw-6682	323	33	form	form	NOUN
taxlaw-6682	323	34	of	of	ADP
taxlaw-6682	323	35	dpd	dpd	PROPN
taxlaw-6682	323	36	,	,	PUNCT
taxlaw-6682	323	37	combined	combine	VERB
taxlaw-6682	323	38	with	with	ADP
taxlaw-6682	323	39	a	a	DET
taxlaw-6682	323	40	35	35	NUM
taxlaw-6682	323	41	%	%	NOUN
taxlaw-6682	323	42	(	(	PUNCT
taxlaw-6682	323	43	the	the	DET
taxlaw-6682	323	44	corporate	corporate	ADJ
taxlaw-6682	323	45	tax	tax	NOUN
taxlaw-6682	323	46	rate	rate	NOUN
taxlaw-6682	323	47	at	at	ADP
taxlaw-6682	323	48	the	the	DET
taxlaw-6682	323	49	time	time	NOUN
taxlaw-6682	323	50	)	)	PUNCT
taxlaw-6682	323	51	wht.94	wht.94	NOUN
taxlaw-6682	323	52	under	under	ADP
taxlaw-6682	323	53	the	the	DET
taxlaw-6682	323	54	proposal	proposal	NOUN
taxlaw-6682	323	55	,	,	PUNCT
taxlaw-6682	323	56	corporations	corporation	NOUN
taxlaw-6682	323	57	would	would	AUX
taxlaw-6682	323	58	be	be	AUX
taxlaw-6682	323	59	able	able	ADJ
taxlaw-6682	323	60	to	to	PART
taxlaw-6682	323	61	deduct	deduct	VERB
taxlaw-6682	323	62	dividend	dividend	NOUN
taxlaw-6682	323	63	distributions	distribution	NOUN
taxlaw-6682	323	64	from	from	ADP
taxlaw-6682	323	65	their	their	PRON
taxlaw-6682	323	66	income	income	NOUN
taxlaw-6682	323	67	,	,	PUNCT
taxlaw-6682	323	68	but	but	CCONJ
taxlaw-6682	323	69	a	a	DET
taxlaw-6682	323	70	special	special	ADJ
taxlaw-6682	323	71	wht	wht	NOUN
taxlaw-6682	323	72	would	would	AUX
taxlaw-6682	323	73	be	be	AUX
taxlaw-6682	323	74	imposed	impose	VERB
taxlaw-6682	323	75	on	on	ADP
taxlaw-6682	323	76	those	those	DET
taxlaw-6682	323	77	distributions	distribution	NOUN
taxlaw-6682	323	78	.	.	PUNCT
taxlaw-6682	324	1	shareholders	shareholder	NOUN
taxlaw-6682	324	2	would	would	AUX
taxlaw-6682	324	3	include	include	VERB
taxlaw-6682	324	4	the	the	DET
taxlaw-6682	324	5	distributions	distribution	NOUN
taxlaw-6682	324	6	in	in	ADP
taxlaw-6682	324	7	their	their	PRON
taxlaw-6682	324	8	taxable	taxable	ADJ
taxlaw-6682	324	9	income.95	income.95	NOUN
taxlaw-6682	324	10	it	it	PRON
taxlaw-6682	324	11	was	be	AUX
taxlaw-6682	324	12	not	not	PART
taxlaw-6682	324	13	clear	clear	ADJ
taxlaw-6682	324	14	at	at	ADP
taxlaw-6682	324	15	the	the	DET
taxlaw-6682	324	16	time	time	NOUN
taxlaw-6682	324	17	whether	whether	SCONJ
taxlaw-6682	324	18	the	the	DET
taxlaw-6682	324	19	credit	credit	NOUN
taxlaw-6682	324	20	would	would	AUX
taxlaw-6682	324	21	be	be	AUX
taxlaw-6682	324	22	refundable	refundable	ADJ
taxlaw-6682	324	23	,	,	PUNCT
taxlaw-6682	324	24	yet	yet	CCONJ
taxlaw-6682	324	25	some	some	DET
taxlaw-6682	324	26	sources	source	NOUN
taxlaw-6682	324	27	indicated	indicate	VERB
taxlaw-6682	324	28	that	that	SCONJ
taxlaw-6682	324	29	it	it	PRON
taxlaw-6682	324	30	would	would	AUX
taxlaw-6682	324	31	not.96	not.96	VERB
taxlaw-6682	324	32	the	the	DET
taxlaw-6682	324	33	main	main	ADJ
taxlaw-6682	324	34	implication	implication	NOUN
taxlaw-6682	324	35	of	of	ADP
taxlaw-6682	324	36	non	non	ADJ
taxlaw-6682	324	37	-	-	ADJ
taxlaw-6682	324	38	refundability	refundability	NOUN
taxlaw-6682	324	39	is	be	AUX
taxlaw-6682	324	40	that	that	SCONJ
taxlaw-6682	324	41	domestic	domestic	ADJ
taxlaw-6682	324	42	shareholders	shareholder	NOUN
taxlaw-6682	324	43	would	would	AUX
taxlaw-6682	324	44	be	be	AUX
taxlaw-6682	324	45	able	able	ADJ
taxlaw-6682	324	46	to	to	PART
taxlaw-6682	324	47	use	use	VERB
taxlaw-6682	324	48	the	the	DET
taxlaw-6682	324	49	credit	credit	NOUN
taxlaw-6682	324	50	only	only	ADV
taxlaw-6682	324	51	up	up	ADP
taxlaw-6682	324	52	to	to	ADP
taxlaw-6682	324	53	their	their	PRON
taxlaw-6682	324	54	tax	tax	NOUN
taxlaw-6682	324	55	liability	liability	NOUN
taxlaw-6682	324	56	while	while	SCONJ
taxlaw-6682	324	57	tax	tax	NOUN
taxlaw-6682	324	58	-	-	PUNCT
taxlaw-6682	324	59	exempt	exempt	ADJ
taxlaw-6682	324	60	and	and	CCONJ
taxlaw-6682	324	61	foreign	foreign	ADJ
taxlaw-6682	324	62	shareholders	shareholder	NOUN
taxlaw-6682	324	63	would	would	AUX
taxlaw-6682	324	64	not	not	PART
taxlaw-6682	324	65	be	be	AUX
taxlaw-6682	324	66	able	able	ADJ
taxlaw-6682	324	67	to	to	PART
taxlaw-6682	324	68	monetize	monetize	VERB
taxlaw-6682	324	69	or	or	CCONJ
taxlaw-6682	324	70	otherwise	otherwise	ADV
taxlaw-6682	324	71	use	use	VERB
taxlaw-6682	324	72	the	the	DET
taxlaw-6682	324	73	credit	credit	NOUN
taxlaw-6682	324	74	in	in	ADP
taxlaw-6682	324	75	any	any	DET
taxlaw-6682	324	76	way	way	NOUN
taxlaw-6682	324	77	.	.	PUNCT
taxlaw-6682	325	1	thus	thus	ADV
taxlaw-6682	325	2	,	,	PUNCT
taxlaw-6682	325	3	this	this	DET
taxlaw-6682	325	4	proposal	proposal	NOUN
taxlaw-6682	325	5	would	would	AUX
taxlaw-6682	325	6	negatively	negatively	ADV
taxlaw-6682	325	7	affect	affect	VERB
taxlaw-6682	325	8	low	low	ADJ
taxlaw-6682	325	9	bracket	bracket	NOUN
taxlaw-6682	325	10	and	and	CCONJ
taxlaw-6682	325	11	tax	tax	NOUN
taxlaw-6682	325	12	-	-	PUNCT
taxlaw-6682	325	13	exempt	exempt	ADJ
taxlaw-6682	325	14	taxpayers.97	taxpayers.97	NOUN
taxlaw-6682	325	15	a	a	DET
taxlaw-6682	325	16	non	non	ADJ
taxlaw-6682	325	17	-	-	ADJ
taxlaw-6682	325	18	refundability	refundability	ADJ
taxlaw-6682	325	19	feature	feature	NOUN
taxlaw-6682	325	20	would	would	AUX
taxlaw-6682	325	21	have	have	AUX
taxlaw-6682	325	22	reduced	reduce	VERB
taxlaw-6682	325	23	the	the	DET
taxlaw-6682	325	24	potential	potential	ADJ
taxlaw-6682	325	25	negative	negative	ADJ
taxlaw-6682	325	26	effects	effect	NOUN
taxlaw-6682	325	27	on	on	ADP
taxlaw-6682	325	28	the	the	DET
taxlaw-6682	325	29	u.s	u.s	PROPN
taxlaw-6682	325	30	.	.	PROPN
taxlaw-6682	325	31	tax	tax	NOUN
taxlaw-6682	325	32	revenue	revenue	NOUN
taxlaw-6682	325	33	.	.	PUNCT
taxlaw-6682	326	1	to	to	PART
taxlaw-6682	326	2	achieve	achieve	VERB
taxlaw-6682	326	3	parity	parity	NOUN
taxlaw-6682	326	4	between	between	ADP
taxlaw-6682	326	5	debt	debt	NOUN
taxlaw-6682	326	6	and	and	CCONJ
taxlaw-6682	326	7	equity	equity	NOUN
taxlaw-6682	326	8	,	,	PUNCT
taxlaw-6682	326	9	it	it	PRON
taxlaw-6682	326	10	was	be	AUX
taxlaw-6682	326	11	also	also	ADV
taxlaw-6682	326	12	suggested	suggest	VERB
taxlaw-6682	326	13	that	that	SCONJ
taxlaw-6682	326	14	interest	interest	NOUN
taxlaw-6682	326	15	payments	payment	NOUN
taxlaw-6682	326	16	to	to	ADP
taxlaw-6682	326	17	tax	tax	NOUN
taxlaw-6682	326	18	-	-	PUNCT
taxlaw-6682	326	19	exempt	exempt	ADJ
taxlaw-6682	326	20	taxpayers	taxpayer	NOUN
taxlaw-6682	326	21	would	would	AUX
taxlaw-6682	326	22	be	be	AUX
taxlaw-6682	326	23	subject	subject	ADJ
taxlaw-6682	326	24	to	to	ADP
taxlaw-6682	326	25	the	the	DET
taxlaw-6682	326	26	same	same	ADJ
taxlaw-6682	326	27	nonrefundable	nonrefundable	ADJ
taxlaw-6682	326	28	wht.98	wht.98	NOUN
taxlaw-6682	326	29	business	business	NOUN
taxlaw-6682	326	30	entities	entity	NOUN
taxlaw-6682	326	31	other	other	ADJ
taxlaw-6682	326	32	than	than	ADP
taxlaw-6682	326	33	c	c	NOUN
taxlaw-6682	326	34	corporations	corporation	NOUN
taxlaw-6682	326	35	would	would	AUX
taxlaw-6682	326	36	seemingly	seemingly	ADV
taxlaw-6682	326	37	not	not	PART
taxlaw-6682	326	38	be	be	AUX
taxlaw-6682	326	39	affected	affect	VERB
taxlaw-6682	326	40	by	by	ADP
taxlaw-6682	326	41	the	the	DET
taxlaw-6682	326	42	proposal.99	proposal.99	NOUN
taxlaw-6682	326	43	surprisingly	surprisingly	ADV
taxlaw-6682	326	44	,	,	PUNCT
taxlaw-6682	326	45	the	the	DET
taxlaw-6682	326	46	original	original	ADJ
taxlaw-6682	326	47	senate	senate	PROPN
taxlaw-6682	326	48	version	version	NOUN
taxlaw-6682	326	49	of	of	ADP
taxlaw-6682	326	50	the	the	DET
taxlaw-6682	326	51	2017	2017	NUM
taxlaw-6682	326	52	tax	tax	NOUN
taxlaw-6682	326	53	reform	reform	NOUN
taxlaw-6682	326	54	appeared	appear	VERB
taxlaw-6682	326	55	to	to	PART
taxlaw-6682	326	56	include	include	VERB
taxlaw-6682	326	57	a	a	DET
taxlaw-6682	326	58	dpd	dpd	NOUN
taxlaw-6682	326	59	mechanism	mechanism	NOUN
taxlaw-6682	326	60	of	of	ADP
taxlaw-6682	326	61	0	0	NUM
taxlaw-6682	326	62	%	%	NOUN
taxlaw-6682	326	63	(	(	PUNCT
taxlaw-6682	326	64	which	which	PRON
taxlaw-6682	326	65	effectively	effectively	ADV
taxlaw-6682	326	66	means	mean	VERB
taxlaw-6682	326	67	no	no	DET
taxlaw-6682	326	68	dpd).100	dpd).100	NOUN
taxlaw-6682	326	69	nonetheless	nonetheless	ADV
taxlaw-6682	326	70	,	,	PUNCT
taxlaw-6682	326	71	had	have	VERB
taxlaw-6682	326	72	the	the	DET
taxlaw-6682	326	73	proposal	proposal	NOUN
taxlaw-6682	326	74	been	be	AUX
taxlaw-6682	326	75	approved	approve	VERB
taxlaw-6682	326	76	,	,	PUNCT
taxlaw-6682	326	77	congress	congress	PROPN
taxlaw-6682	326	78	could	could	AUX
taxlaw-6682	326	79	have	have	AUX
taxlaw-6682	326	80	easily	easily	ADV
taxlaw-6682	326	81	amended	amend	VERB
taxlaw-6682	326	82	the	the	DET
taxlaw-6682	326	83	section	section	NOUN
taxlaw-6682	326	84	later	later	ADV
taxlaw-6682	326	85	on	on	ADV
taxlaw-6682	326	86	by	by	ADP
taxlaw-6682	326	87	simply	simply	ADV
taxlaw-6682	326	88	increasing	increase	VERB
taxlaw-6682	326	89	the	the	DET
taxlaw-6682	326	90	percentage	percentage	NOUN
taxlaw-6682	326	91	of	of	ADP
taxlaw-6682	326	92	the	the	DET
taxlaw-6682	326	93	dpd	dpd	NOUN
taxlaw-6682	326	94	without	without	ADP
taxlaw-6682	326	95	raising	raise	VERB
taxlaw-6682	326	96	any	any	DET
taxlaw-6682	326	97	unwanted	unwanted	ADJ
taxlaw-6682	326	98	public	public	ADJ
taxlaw-6682	326	99	attention	attention	NOUN
taxlaw-6682	326	100	.	.	PUNCT
taxlaw-6682	327	1	under	under	ADP
taxlaw-6682	327	2	the	the	DET
taxlaw-6682	327	3	legislative	legislative	ADJ
taxlaw-6682	327	4	language	language	NOUN
taxlaw-6682	327	5	,	,	PUNCT
taxlaw-6682	327	6	an	an	DET
taxlaw-6682	327	7	eligible	eligible	ADJ
taxlaw-6682	327	8	corporation	corporation	NOUN
taxlaw-6682	327	9	would	would	AUX
taxlaw-6682	327	10	be	be	AUX
taxlaw-6682	327	11	allowed	allow	VERB
taxlaw-6682	327	12	as	as	ADP
taxlaw-6682	327	13	a	a	DET
taxlaw-6682	327	14	deduction	deduction	NOUN
taxlaw-6682	327	15	an	an	DET
taxlaw-6682	327	16	amount	amount	NOUN
taxlaw-6682	327	17	equal	equal	ADJ
taxlaw-6682	327	18	to	to	ADP
taxlaw-6682	327	19	zero	zero	NUM
taxlaw-6682	327	20	percent	percent	NOUN
taxlaw-6682	327	21	of	of	ADP
taxlaw-6682	327	22	the	the	DET
taxlaw-6682	327	23	aggregate	aggregate	ADJ
taxlaw-6682	327	24	amount	amount	NOUN
taxlaw-6682	327	25	of	of	ADP
taxlaw-6682	327	26	applicable	applicable	ADJ
taxlaw-6682	327	27	dividends	dividend	NOUN
taxlaw-6682	327	28	paid	pay	VERB
taxlaw-6682	327	29	by	by	ADP
taxlaw-6682	327	30	the	the	DET
taxlaw-6682	327	31	corporation	corporation	NOUN
taxlaw-6682	327	32	during	during	ADP
taxlaw-6682	327	33	the	the	DET
taxlaw-6682	327	34	taxable	taxable	ADJ
taxlaw-6682	327	35	year.101	year.101	PROPN
taxlaw-6682	327	36	to	to	PART
taxlaw-6682	327	37	be	be	AUX
taxlaw-6682	327	38	sure	sure	ADJ
taxlaw-6682	327	39	,	,	PUNCT
taxlaw-6682	327	40	any	any	DET
taxlaw-6682	327	41	exempt	exempt	ADJ
taxlaw-6682	327	42	income	income	NOUN
taxlaw-6682	327	43	would	would	AUX
taxlaw-6682	327	44	not	not	PART
taxlaw-6682	327	45	give	give	VERB
taxlaw-6682	327	46	rise	rise	NOUN
taxlaw-6682	327	47	to	to	ADP
taxlaw-6682	327	48	an	an	DET
taxlaw-6682	327	49	additional	additional	ADJ
taxlaw-6682	327	50	deduction	deduction	NOUN
taxlaw-6682	327	51	;	;	PUNCT
taxlaw-6682	327	52	under	under	ADP
taxlaw-6682	327	53	the	the	DET
taxlaw-6682	327	54	proposal	proposal	NOUN
taxlaw-6682	327	55	94	94	NUM
taxlaw-6682	327	56	kyle	kyle	PROPN
taxlaw-6682	327	57	pomerleau	pomerleau	PROPN
taxlaw-6682	327	58	,	,	PUNCT
taxlaw-6682	327	59	senator	senator	NOUN
taxlaw-6682	327	60	hatch	hatch	PROPN
taxlaw-6682	327	61	to	to	PART
taxlaw-6682	327	62	introduce	introduce	VERB
taxlaw-6682	327	63	corporate	corporate	ADJ
taxlaw-6682	327	64	integration	integration	NOUN
taxlaw-6682	327	65	plan	plan	NOUN
taxlaw-6682	327	66	,	,	PUNCT
taxlaw-6682	327	67	tax	tax	NOUN
taxlaw-6682	327	68	found	find	VERB
taxlaw-6682	327	69	.	.	PUNCT
taxlaw-6682	328	1	(	(	PUNCT
taxlaw-6682	328	2	jan	jan	PROPN
taxlaw-6682	328	3	.	.	PROPN
taxlaw-6682	328	4	20	20	NUM
taxlaw-6682	328	5	,	,	PUNCT
taxlaw-6682	328	6	2016	2016	NUM
taxlaw-6682	328	7	)	)	PUNCT
taxlaw-6682	328	8	,	,	PUNCT
taxlaw-6682	328	9	available	available	ADJ
taxlaw-6682	328	10	at	at	ADP
taxlaw-6682	328	11	http://taxfoundation.org/blog/senator-hatch-introduce-corporate-integration-plan	http://taxfoundation.org/blog/senator-hatch-introduce-corporate-integration-plan	NOUN
taxlaw-6682	328	12	[	[	X
taxlaw-6682	328	13	https://perma.cc/8paj-8xuk	https://perma.cc/8paj-8xuk	NOUN
taxlaw-6682	328	14	]	]	X
taxlaw-6682	328	15	.	.	PUNCT
taxlaw-6682	329	1	95	95	NUM
taxlaw-6682	330	1	i	i	PRON
taxlaw-6682	330	2	d.	d.	PROPN
taxlaw-6682	330	3	96	96	PROPN
taxlaw-6682	330	4	andrew	andrew	PROPN
taxlaw-6682	330	5	velarde	velarde	PROPN
taxlaw-6682	330	6	,	,	PUNCT
taxlaw-6682	330	7	hatch	hatch	NOUN
taxlaw-6682	330	8	integration	integration	NOUN
taxlaw-6682	330	9	plan	plan	NOUN
taxlaw-6682	330	10	may	may	AUX
taxlaw-6682	330	11	have	have	VERB
taxlaw-6682	330	12	35	35	NUM
taxlaw-6682	330	13	percent	percent	NOUN
taxlaw-6682	330	14	interest	interest	NOUN
taxlaw-6682	330	15	withholding	withholding	NOUN
taxlaw-6682	330	16	,	,	PUNCT
taxlaw-6682	330	17	tax	tax	NOUN
taxlaw-6682	330	18	notes	note	NOUN
taxlaw-6682	330	19	(	(	PUNCT
taxlaw-6682	330	20	apr	apr	NOUN
taxlaw-6682	330	21	.	.	PROPN
taxlaw-6682	330	22	13	13	NUM
taxlaw-6682	330	23	,	,	PUNCT
taxlaw-6682	330	24	2016	2016	NUM
taxlaw-6682	330	25	)	)	PUNCT
taxlaw-6682	330	26	,	,	PUNCT
taxlaw-6682	330	27	available	available	ADJ
taxlaw-6682	330	28	at	at	ADP
taxlaw-6682	330	29	http://www.taxnotes.com/tax-notes-today/tax-reform/hatch-integration-plan-may-have-35-percentinterest-withholding/2016/04/13/18455691	http://www.taxnotes.com/tax-notes-today/tax-reform/hatch-integration-plan-may-have-35-percentinterest-withholding/2016/04/13/18455691	PROPN
taxlaw-6682	331	1	[	[	X
taxlaw-6682	331	2	https://perma.cc/9vmm-j9es	https://perma.cc/9vmm-j9es	X
taxlaw-6682	331	3	]	]	X
taxlaw-6682	331	4	(	(	PUNCT
taxlaw-6682	331	5	referring	refer	VERB
taxlaw-6682	331	6	to	to	ADP
taxlaw-6682	331	7	the	the	DET
taxlaw-6682	331	8	statement	statement	NOUN
taxlaw-6682	331	9	of	of	ADP
taxlaw-6682	331	10	one	one	NUM
taxlaw-6682	331	11	of	of	ADP
taxlaw-6682	331	12	the	the	DET
taxlaw-6682	331	13	committee	committee	NOUN
taxlaw-6682	331	14	aides	aide	NOUN
taxlaw-6682	331	15	)	)	PUNCT
taxlaw-6682	331	16	;	;	PUNCT
taxlaw-6682	331	17	see	see	VERB
taxlaw-6682	331	18	also	also	ADV
taxlaw-6682	331	19	stephen	stephen	PROPN
taxlaw-6682	331	20	k.	k.	PROPN
taxlaw-6682	331	21	cooper	cooper	PROPN
taxlaw-6682	331	22	&	&	CCONJ
taxlaw-6682	331	23	dylan	dylan	PROPN
taxlaw-6682	331	24	f.	f.	PROPN
taxlaw-6682	331	25	moroses	moroses	PROPN
taxlaw-6682	331	26	,	,	PUNCT
taxlaw-6682	331	27	corporate	corporate	ADJ
taxlaw-6682	331	28	integration	integration	NOUN
taxlaw-6682	331	29	plan	plan	NOUN
taxlaw-6682	331	30	drafting	draft	VERB
taxlaw-6682	331	31	‘	'	PUNCT
taxlaw-6682	331	32	may	may	AUX
taxlaw-6682	331	33	be	be	AUX
taxlaw-6682	331	34	done	do	VERB
taxlaw-6682	331	35	,	,	PUNCT
taxlaw-6682	331	36	’	'	PUNCT
taxlaw-6682	331	37	hatch	hatch	NOUN
taxlaw-6682	331	38	says	say	VERB
taxlaw-6682	331	39	,	,	PUNCT
taxlaw-6682	331	40	tax	tax	NOUN
taxlaw-6682	331	41	notes	note	NOUN
taxlaw-6682	331	42	(	(	PUNCT
taxlaw-6682	331	43	sept	sept	PROPN
taxlaw-6682	331	44	.	.	PROPN
taxlaw-6682	331	45	9	9	NUM
taxlaw-6682	331	46	,	,	PUNCT
taxlaw-6682	331	47	2016	2016	NUM
taxlaw-6682	331	48	)	)	PUNCT
taxlaw-6682	331	49	,	,	PUNCT
taxlaw-6682	331	50	available	available	ADJ
taxlaw-6682	331	51	at	at	ADP
taxlaw-6682	331	52	http://www.taxnotes.com/editors-pick/corporateintegration-plan-drafting-may-be-done-hatch-says	http://www.taxnotes.com/editors-pick/corporateintegration-plan-drafting-may-be-done-hatch-say	NOUN
taxlaw-6682	331	53	[	[	X
taxlaw-6682	331	54	https://perma.cc/gsf3-znc6	https://perma.cc/gsf3-znc6	X
taxlaw-6682	331	55	]	]	X
taxlaw-6682	331	56	.	.	PUNCT
taxlaw-6682	332	1	97	97	NUM
taxlaw-6682	332	2	see	see	VERB
taxlaw-6682	332	3	e.g.	e.g.	ADV
taxlaw-6682	332	4	,	,	PUNCT
taxlaw-6682	332	5	am	be	AUX
taxlaw-6682	332	6	.	.	PUNCT
taxlaw-6682	332	7	law	law	NOUN
taxlaw-6682	332	8	inst	inst	PROPN
taxlaw-6682	332	9	.	.	PROPN
taxlaw-6682	332	10	,	,	PUNCT
taxlaw-6682	332	11	supra	supra	PROPN
taxlaw-6682	332	12	note	note	PROPN
taxlaw-6682	332	13	46	46	NUM
taxlaw-6682	332	14	,	,	PUNCT
taxlaw-6682	332	15	at	at	ADP
taxlaw-6682	332	16	163	163	NUM
taxlaw-6682	332	17	(	(	PUNCT
taxlaw-6682	332	18	explaining	explain	VERB
taxlaw-6682	332	19	that	that	SCONJ
taxlaw-6682	332	20	the	the	DET
taxlaw-6682	332	21	credit	credit	NOUN
taxlaw-6682	332	22	would	would	AUX
taxlaw-6682	332	23	be	be	AUX
taxlaw-6682	332	24	refundable	refundable	ADJ
taxlaw-6682	332	25	)	)	PUNCT
taxlaw-6682	332	26	.	.	PUNCT
taxlaw-6682	333	1	98	98	NUM
taxlaw-6682	333	2	see	see	VERB
taxlaw-6682	333	3	u.s	u.s	PROPN
taxlaw-6682	333	4	.	.	PROPN
taxlaw-6682	333	5	dep’t	dep’t	NOUN
taxlaw-6682	333	6	of	of	ADP
taxlaw-6682	333	7	the	the	DET
taxlaw-6682	333	8	treasury	treasury	NOUN
taxlaw-6682	333	9	,	,	PUNCT
taxlaw-6682	333	10	supra	supra	PROPN
taxlaw-6682	333	11	note	note	NOUN
taxlaw-6682	333	12	61	61	NUM
taxlaw-6682	333	13	,	,	PUNCT
taxlaw-6682	333	14	at	at	ADP
taxlaw-6682	333	15	105	105	NUM
taxlaw-6682	333	16	.	.	PUNCT
taxlaw-6682	334	1	99	99	NUM
taxlaw-6682	334	2	see	see	VERB
taxlaw-6682	334	3	pomerleau	pomerleau	NOUN
taxlaw-6682	334	4	,	,	PUNCT
taxlaw-6682	334	5	supra	supra	PROPN
taxlaw-6682	334	6	note	note	NOUN
taxlaw-6682	334	7	94	94	NUM
taxlaw-6682	334	8	.	.	PUNCT
taxlaw-6682	335	1	see	see	AUX
taxlaw-6682	335	2	also	also	ADV
taxlaw-6682	335	3	reuven	reuven	VERB
taxlaw-6682	335	4	avi	avi	NOUN
taxlaw-6682	335	5	-	-	PUNCT
taxlaw-6682	335	6	yonah	yonah	ADJ
taxlaw-6682	335	7	,	,	PUNCT
taxlaw-6682	335	8	a	a	DET
taxlaw-6682	335	9	bipartisan	bipartisan	ADJ
taxlaw-6682	335	10	tax	tax	NOUN
taxlaw-6682	335	11	reform	reform	NOUN
taxlaw-6682	335	12	,	,	PUNCT
taxlaw-6682	335	13	151	151	NUM
taxlaw-6682	335	14	tax	tax	NOUN
taxlaw-6682	335	15	notes	note	NOUN
taxlaw-6682	335	16	505	505	NUM
taxlaw-6682	335	17	(	(	PUNCT
taxlaw-6682	335	18	2016	2016	NUM
taxlaw-6682	335	19	)	)	PUNCT
taxlaw-6682	335	20	(	(	PUNCT
taxlaw-6682	335	21	providing	provide	VERB
taxlaw-6682	335	22	an	an	DET
taxlaw-6682	335	23	updated	update	VERB
taxlaw-6682	335	24	debate	debate	NOUN
taxlaw-6682	335	25	about	about	ADP
taxlaw-6682	335	26	the	the	DET
taxlaw-6682	335	27	2016	2016	NUM
taxlaw-6682	335	28	presidential	presidential	ADJ
taxlaw-6682	335	29	campaign	campaign	NOUN
taxlaw-6682	335	30	tax	tax	NOUN
taxlaw-6682	335	31	proposal	proposal	NOUN
taxlaw-6682	335	32	)	)	PUNCT
taxlaw-6682	335	33	.	.	PUNCT
taxlaw-6682	336	1	100	100	NUM
taxlaw-6682	336	2	h.r	h.r	PROPN
taxlaw-6682	336	3	.	.	PROPN
taxlaw-6682	336	4	1	1	NUM
taxlaw-6682	336	5	,	,	PUNCT
taxlaw-6682	336	6	supra	supra	NOUN
taxlaw-6682	336	7	note	note	NOUN
taxlaw-6682	336	8	3	3	NUM
taxlaw-6682	336	9	.	.	X
taxlaw-6682	337	1	101	101	NUM
taxlaw-6682	338	1	i	i	PROPN
taxlaw-6682	338	2	d.	d.	PROPN
taxlaw-6682	338	3	‘	'	PUNCT
taxlaw-6682	338	4	eligible	eligible	ADJ
taxlaw-6682	338	5	corporation	corporation	NOUN
taxlaw-6682	338	6	’	'	PUNCT
taxlaw-6682	338	7	means	mean	VERB
taxlaw-6682	338	8	any	any	DET
taxlaw-6682	338	9	domestic	domestic	ADJ
taxlaw-6682	338	10	corporation	corporation	NOUN
taxlaw-6682	338	11	other	other	ADJ
taxlaw-6682	338	12	than	than	ADP
taxlaw-6682	338	13	a	a	DET
taxlaw-6682	338	14	regulated	regulated	ADJ
taxlaw-6682	338	15	investment	investment	NOUN
taxlaw-6682	338	16	company	company	NOUN
taxlaw-6682	338	17	,	,	PUNCT
taxlaw-6682	338	18	a	a	DET
taxlaw-6682	338	19	real	real	ADJ
taxlaw-6682	338	20	estate	estate	NOUN
taxlaw-6682	338	21	investment	investment	NOUN
taxlaw-6682	338	22	trust	trust	NOUN
taxlaw-6682	338	23	,	,	PUNCT
taxlaw-6682	338	24	an	an	DET
taxlaw-6682	338	25	s	s	NOUN
taxlaw-6682	338	26	corporation	corporation	NOUN
taxlaw-6682	338	27	,	,	PUNCT
taxlaw-6682	338	28	a	a	DET
taxlaw-6682	338	29	corporation	corporation	NOUN
taxlaw-6682	338	30	which	which	PRON
taxlaw-6682	338	31	is	be	AUX
taxlaw-6682	338	32	exempt	exempt	ADJ
taxlaw-6682	338	33	from	from	ADP
taxlaw-6682	338	34	tax	tax	NOUN
taxlaw-6682	338	35	under	under	ADP
taxlaw-6682	338	36	section	section	NOUN
taxlaw-6682	338	37	501	501	NUM
taxlaw-6682	338	38	or	or	CCONJ
taxlaw-6682	338	39	521	521	NUM
taxlaw-6682	338	40	,	,	PUNCT
taxlaw-6682	338	41	an	an	DET
taxlaw-6682	338	42	organization	organization	NOUN
taxlaw-6682	338	43	taxable	taxable	ADJ
taxlaw-6682	338	44	under	under	ADP
taxlaw-6682	338	45	subchapter	subchapter	NOUN
taxlaw-6682	338	46	t	t	NOUN
taxlaw-6682	338	47	(	(	PUNCT
taxlaw-6682	338	48	relating	relate	VERB
taxlaw-6682	338	49	to	to	ADP
taxlaw-6682	338	50	cooperative	cooperative	ADJ
taxlaw-6682	338	51	organizations	organization	NOUN
taxlaw-6682	338	52	,	,	PUNCT
taxlaw-6682	338	53	or	or	CCONJ
taxlaw-6682	338	54	a	a	DET
taxlaw-6682	338	55	domestic	domestic	ADJ
taxlaw-6682	338	56	international	international	ADJ
taxlaw-6682	338	57	sales	sale	NOUN
taxlaw-6682	338	58	corporations	corporation	NOUN
taxlaw-6682	338	59	(	(	PUNCT
taxlaw-6682	338	60	disc	disc	NOUN
taxlaw-6682	338	61	)	)	PUNCT
taxlaw-6682	338	62	or	or	CCONJ
taxlaw-6682	338	63	former	former	ADJ
taxlaw-6682	338	64	disc	disc	NOUN
taxlaw-6682	338	65	.	.	PUNCT
taxlaw-6682	339	1	‘	'	PUNCT
taxlaw-6682	339	2	applicable	applicable	ADJ
taxlaw-6682	339	3	dividend	dividend	NOUN
taxlaw-6682	339	4	’	'	PUNCT
taxlaw-6682	339	5	means	mean	NOUN
taxlaw-6682	339	6	,	,	PUNCT
taxlaw-6682	339	7	with	with	ADP
taxlaw-6682	339	8	respect	respect	NOUN
taxlaw-6682	339	9	to	to	ADP
taxlaw-6682	339	10	an	an	DET
taxlaw-6682	339	11	eligible	eligible	ADJ
taxlaw-6682	339	12	corporation	corporation	NOUN
taxlaw-6682	339	13	,	,	PUNCT
taxlaw-6682	339	14	any	any	DET
taxlaw-6682	339	15	distribution	distribution	NOUN
taxlaw-6682	339	16	by	by	ADP
taxlaw-6682	339	17	the	the	DET
taxlaw-6682	339	18	eligible	eligible	ADJ
taxlaw-6682	339	19	corporation	corporation	NOUN
taxlaw-6682	339	20	during	during	ADP
taxlaw-6682	339	21	a	a	DET
taxlaw-6682	339	22	taxable	taxable	ADJ
taxlaw-6682	339	23	year	year	NOUN
taxlaw-6682	339	24	which	which	PRON
taxlaw-6682	339	25	is	be	AUX
taxlaw-6682	339	26	treated	treat	VERB
taxlaw-6682	339	27	as	as	ADP
taxlaw-6682	339	28	a	a	DET
taxlaw-6682	339	29	dividend	dividend	NOUN
taxlaw-6682	339	30	and	and	CCONJ
taxlaw-6682	339	31	paid	pay	VERB
taxlaw-6682	339	32	out	out	ADP
taxlaw-6682	339	33	of	of	ADP
taxlaw-6682	339	34	its	its	PRON
taxlaw-6682	339	35	‘	'	PUNCT
taxlaw-6682	339	36	applicable	applicable	ADJ
taxlaw-6682	339	37	earnings	earning	NOUN
taxlaw-6682	339	38	and	and	CCONJ
taxlaw-6682	339	39	profits	profit	NOUN
taxlaw-6682	339	40	’	'	PUNCT
taxlaw-6682	339	41	.	.	PUNCT
taxlaw-6682	340	1	‘	'	PUNCT
taxlaw-6682	340	2	applicable	applicable	ADJ
taxlaw-6682	340	3	earnings	earning	NOUN
taxlaw-6682	340	4	and	and	CCONJ
taxlaw-6682	340	5	profits	profit	NOUN
taxlaw-6682	340	6	’	'	PUNCT
taxlaw-6682	340	7	means	mean	NOUN
taxlaw-6682	340	8	,	,	PUNCT
taxlaw-6682	340	9	with	with	ADP
taxlaw-6682	340	10	respect	respect	NOUN
taxlaw-6682	340	11	to	to	ADP
taxlaw-6682	340	12	any	any	DET
taxlaw-6682	340	13	corporation	corporation	NOUN
taxlaw-6682	340	14	for	for	ADP
taxlaw-6682	340	15	any	any	DET
taxlaw-6682	340	16	taxable	taxable	ADJ
taxlaw-6682	340	17	year	year	NOUN
taxlaw-6682	340	18	,	,	PUNCT
taxlaw-6682	340	19	its	its	PRON
taxlaw-6682	340	20	earnings	earning	NOUN
taxlaw-6682	340	21	and	and	CCONJ
taxlaw-6682	340	22	profits	profit	NOUN
taxlaw-6682	340	23	for	for	ADP
taxlaw-6682	340	24	the	the	DET
taxlaw-6682	340	25	taxable	taxable	ADJ
taxlaw-6682	340	26	year	year	NOUN
taxlaw-6682	340	27	and	and	CCONJ
taxlaw-6682	340	28	its	its	PRON
taxlaw-6682	340	29	earnings	earning	NOUN
taxlaw-6682	340	30	and	and	CCONJ
taxlaw-6682	340	31	profits	profit	NOUN
taxlaw-6682	340	32	accumulated	accumulate	VERB
taxlaw-6682	340	33	in	in	ADP
taxlaw-6682	340	34	prior	prior	ADJ
taxlaw-6682	340	35	taxable	taxable	ADJ
taxlaw-6682	340	36	years	year	NOUN
taxlaw-6682	340	37	beginning	begin	VERB
taxlaw-6682	340	38	after	after	ADP
taxlaw-6682	340	39	december	december	PROPN
taxlaw-6682	340	40	31	31	NUM
taxlaw-6682	340	41	,	,	PUNCT
taxlaw-6682	340	42	2018	2018	NUM
taxlaw-6682	340	43	.	.	PUNCT
taxlaw-6682	341	1	the	the	DET
taxlaw-6682	341	2	applicable	applicable	ADJ
taxlaw-6682	341	3	earnings	earning	NOUN
taxlaw-6682	341	4	and	and	CCONJ
taxlaw-6682	341	5	profits	profit	NOUN
taxlaw-6682	341	6	of	of	ADP
taxlaw-6682	341	7	a	a	DET
taxlaw-6682	341	8	corporation	corporation	NOUN
taxlaw-6682	341	9	shall	shall	AUX
taxlaw-6682	341	10	not	not	PART
taxlaw-6682	341	11	include	include	VERB
taxlaw-6682	341	12	any	any	DET
taxlaw-6682	341	13	exempt	exempt	ADJ
taxlaw-6682	341	14	earnings	earning	NOUN
taxlaw-6682	341	15	and	and	CCONJ
taxlaw-6682	341	16	profits	profit	NOUN
taxlaw-6682	341	17	.	.	PUNCT
taxlaw-6682	342	1	‘	'	PUNCT
taxlaw-6682	342	2	exempt	exempt	ADJ
taxlaw-6682	342	3	earnings	earning	NOUN
taxlaw-6682	342	4	and	and	CCONJ
taxlaw-6682	342	5	profits	profit	NOUN
taxlaw-6682	342	6	’	'	PUNCT
taxlaw-6682	342	7	means	mean	VERB
taxlaw-6682	342	8	with	with	ADP
taxlaw-6682	342	9	respect	respect	NOUN
taxlaw-6682	342	10	to	to	ADP
taxlaw-6682	342	11	any	any	DET
taxlaw-6682	342	12	corporation	corporation	NOUN
taxlaw-6682	342	13	for	for	ADP
taxlaw-6682	342	14	any	any	DET
taxlaw-6682	342	15	taxable	taxable	ADJ
taxlaw-6682	342	16	year	year	NOUN
taxlaw-6682	342	17	,	,	PUNCT
taxlaw-6682	342	18	its	its	PRON
taxlaw-6682	342	19	earnings	earning	NOUN
taxlaw-6682	342	20	and	and	CCONJ
taxlaw-6682	342	21	profits	profit	NOUN
taxlaw-6682	342	22	for	for	ADP
taxlaw-6682	342	23	the	the	DET
taxlaw-6682	342	24	taxable	taxable	ADJ
taxlaw-6682	342	25	year	year	NOUN
taxlaw-6682	342	26	and	and	CCONJ
taxlaw-6682	342	27	its	its	PRON
taxlaw-6682	342	28	earnings	earning	NOUN
taxlaw-6682	342	29	and	and	CCONJ
taxlaw-6682	342	30	profits	profit	NOUN
taxlaw-6682	342	31	accumulated	accumulate	VERB
taxlaw-6682	342	32	in	in	ADP
taxlaw-6682	342	33	prior	prior	ADJ
taxlaw-6682	342	34	taxable	taxable	ADJ
taxlaw-6682	342	35	years	year	NOUN
taxlaw-6682	342	36	beginning	begin	VERB
taxlaw-6682	342	37	after	after	ADP
taxlaw-6682	342	38	december	december	PROPN
taxlaw-6682	342	39	31	31	NUM
taxlaw-6682	342	40	,	,	PUNCT
taxlaw-6682	342	41	2018	2018	NUM
taxlaw-6682	342	42	,	,	PUNCT
taxlaw-6682	342	43	which	which	PRON
taxlaw-6682	342	44	are	be	AUX
taxlaw-6682	342	45	properly	properly	ADV
taxlaw-6682	342	46	allocable	allocable	ADJ
taxlaw-6682	342	47	to	to	PART
taxlaw-6682	342	48	exempt	exempt	VERB
taxlaw-6682	342	49	amounts	amount	NOUN
taxlaw-6682	342	50	received	receive	VERB
taxlaw-6682	342	51	or	or	CCONJ
taxlaw-6682	342	52	accrued	accrue	VERB
taxlaw-6682	342	53	by	by	ADP
taxlaw-6682	342	54	the	the	DET
taxlaw-6682	342	55	corporation	corporation	NOUN
taxlaw-6682	342	56	.	.	PUNCT
taxlaw-6682	343	1	‘	'	PUNCT
taxlaw-6682	343	2	exempt	exempt	ADJ
taxlaw-6682	343	3	amounts	amount	NOUN
taxlaw-6682	343	4	’	'	PUNCT
taxlaw-6682	343	5	means	mean	NOUN
taxlaw-6682	343	6	,	,	PUNCT
taxlaw-6682	343	7	with	with	ADP
taxlaw-6682	343	8	respect	respect	NOUN
taxlaw-6682	343	9	to	to	ADP
taxlaw-6682	343	10	any	any	DET
taxlaw-6682	343	11	corporation	corporation	NOUN
taxlaw-6682	343	12	,	,	PUNCT
taxlaw-6682	343	13	among	among	ADP
taxlaw-6682	343	14	others	other	NOUN
taxlaw-6682	343	15	,	,	PUNCT
taxlaw-6682	343	16	any	any	DET
taxlaw-6682	343	17	dividend	dividend	NOUN
taxlaw-6682	343	18	that	that	PRON
taxlaw-6682	343	19	was	be	AUX
taxlaw-6682	343	20	previously	previously	ADV
taxlaw-6682	343	21	exempt	exempt	ADJ
taxlaw-6682	343	22	of	of	ADP
taxlaw-6682	343	23	taxation	taxation	NOUN
taxlaw-6682	343	24	.	.	PUNCT
taxlaw-6682	344	1	2020	2020	NUM
taxlaw-6682	344	2	]	]	PUNCT
taxlaw-6682	345	1	the	the	DET
taxlaw-6682	345	2	case	case	NOUN
taxlaw-6682	345	3	for	for	ADP
taxlaw-6682	345	4	tax	tax	NOUN
taxlaw-6682	345	5	integration	integration	NOUN
taxlaw-6682	345	6	and	and	CCONJ
taxlaw-6682	345	7	current	current	ADJ
taxlaw-6682	345	8	-	-	PUNCT
taxlaw-6682	345	9	base	base	NOUN
taxlaw-6682	345	10	taxation	taxation	NOUN
taxlaw-6682	345	11	15	15	NUM
taxlaw-6682	345	12	and	and	CCONJ
taxlaw-6682	345	13	as	as	ADP
taxlaw-6682	345	14	a	a	DET
taxlaw-6682	345	15	general	general	ADJ
taxlaw-6682	345	16	rule	rule	NOUN
taxlaw-6682	345	17	,	,	PUNCT
taxlaw-6682	345	18	dividends	dividend	NOUN
taxlaw-6682	345	19	would	would	AUX
taxlaw-6682	345	20	be	be	AUX
taxlaw-6682	345	21	treated	treat	VERB
taxlaw-6682	345	22	as	as	SCONJ
taxlaw-6682	345	23	paid	pay	VERB
taxlaw-6682	345	24	first	first	ADV
taxlaw-6682	345	25	,	,	PUNCT
taxlaw-6682	345	26	out	out	ADP
taxlaw-6682	345	27	of	of	ADP
taxlaw-6682	345	28	“	"	PUNCT
taxlaw-6682	345	29	exempt	exempt	ADJ
taxlaw-6682	345	30	earnings	earning	NOUN
taxlaw-6682	345	31	and	and	CCONJ
taxlaw-6682	345	32	profits	profit	NOUN
taxlaw-6682	345	33	”	"	PUNCT
taxlaw-6682	345	34	and	and	CCONJ
taxlaw-6682	345	35	only	only	ADV
taxlaw-6682	345	36	second	second	ADJ
taxlaw-6682	345	37	,	,	PUNCT
taxlaw-6682	345	38	out	out	ADP
taxlaw-6682	345	39	of	of	ADP
taxlaw-6682	345	40	the	the	DET
taxlaw-6682	345	41	“	"	PUNCT
taxlaw-6682	345	42	applicable	applicable	ADJ
taxlaw-6682	345	43	earnings	earning	NOUN
taxlaw-6682	345	44	and	and	CCONJ
taxlaw-6682	345	45	profits	profit	NOUN
taxlaw-6682	345	46	,	,	PUNCT
taxlaw-6682	345	47	”	"	PUNCT
taxlaw-6682	345	48	similarly	similarly	ADV
taxlaw-6682	345	49	to	to	ADP
taxlaw-6682	345	50	an	an	DET
taxlaw-6682	345	51	ead	ead	NOUN
taxlaw-6682	345	52	account.102	account.102	PROPN
taxlaw-6682	345	53	although	although	SCONJ
taxlaw-6682	345	54	the	the	DET
taxlaw-6682	345	55	proposal	proposal	NOUN
taxlaw-6682	345	56	to	to	PART
taxlaw-6682	345	57	adopt	adopt	VERB
taxlaw-6682	345	58	dpd	dpd	PROPN
taxlaw-6682	345	59	(	(	PUNCT
taxlaw-6682	345	60	even	even	ADV
taxlaw-6682	345	61	at	at	ADP
taxlaw-6682	345	62	0	0	NUM
taxlaw-6682	345	63	%	%	NOUN
taxlaw-6682	345	64	)	)	PUNCT
taxlaw-6682	345	65	was	be	AUX
taxlaw-6682	345	66	eventually	eventually	ADV
taxlaw-6682	345	67	removed	remove	VERB
taxlaw-6682	345	68	from	from	ADP
taxlaw-6682	345	69	the	the	DET
taxlaw-6682	345	70	final	final	ADJ
taxlaw-6682	345	71	bill	bill	NOUN
taxlaw-6682	345	72	,	,	PUNCT
taxlaw-6682	345	73	the	the	DET
taxlaw-6682	345	74	section	section	NOUN
taxlaw-6682	345	75	illustrates	illustrate	VERB
taxlaw-6682	345	76	a	a	DET
taxlaw-6682	345	77	possible	possible	ADJ
taxlaw-6682	345	78	mechanism	mechanism	NOUN
taxlaw-6682	345	79	to	to	PART
taxlaw-6682	345	80	address	address	VERB
taxlaw-6682	345	81	one	one	NUM
taxlaw-6682	345	82	of	of	ADP
taxlaw-6682	345	83	the	the	DET
taxlaw-6682	345	84	most	most	ADV
taxlaw-6682	345	85	prominent	prominent	ADJ
taxlaw-6682	345	86	problems	problem	NOUN
taxlaw-6682	345	87	of	of	ADP
taxlaw-6682	345	88	any	any	DET
taxlaw-6682	345	89	form	form	NOUN
taxlaw-6682	345	90	of	of	ADP
taxlaw-6682	345	91	tax	tax	NOUN
taxlaw-6682	345	92	integration	integration	NOUN
taxlaw-6682	345	93	—	—	PUNCT
taxlaw-6682	345	94	the	the	DET
taxlaw-6682	345	95	unwanted	unwanted	ADJ
taxlaw-6682	345	96	extension	extension	NOUN
taxlaw-6682	345	97	of	of	ADP
taxlaw-6682	345	98	the	the	DET
taxlaw-6682	345	99	benefits	benefit	NOUN
taxlaw-6682	345	100	of	of	ADP
taxlaw-6682	345	101	tax	tax	NOUN
taxlaw-6682	345	102	integration	integration	NOUN
taxlaw-6682	345	103	to	to	PART
taxlaw-6682	345	104	exempt	exempt	VERB
taxlaw-6682	345	105	earnings	earning	NOUN
taxlaw-6682	345	106	,	,	PUNCT
taxlaw-6682	345	107	and	and	CCONJ
taxlaw-6682	345	108	particularly	particularly	ADV
taxlaw-6682	345	109	to	to	ADP
taxlaw-6682	345	110	foreign	foreign	ADJ
taxlaw-6682	345	111	earnings	earning	NOUN
taxlaw-6682	345	112	.	.	PUNCT
taxlaw-6682	346	1	the	the	DET
taxlaw-6682	346	2	main	main	ADJ
taxlaw-6682	346	3	concern	concern	NOUN
taxlaw-6682	346	4	is	be	AUX
taxlaw-6682	346	5	clear	clear	ADJ
taxlaw-6682	346	6	:	:	PUNCT
taxlaw-6682	346	7	if	if	SCONJ
taxlaw-6682	346	8	a	a	DET
taxlaw-6682	346	9	corporation	corporation	NOUN
taxlaw-6682	346	10	is	be	AUX
taxlaw-6682	346	11	allowed	allow	VERB
taxlaw-6682	346	12	to	to	PART
taxlaw-6682	346	13	deduct	deduct	VERB
taxlaw-6682	346	14	a	a	DET
taxlaw-6682	346	15	distribution	distribution	NOUN
taxlaw-6682	346	16	out	out	ADP
taxlaw-6682	346	17	of	of	ADP
taxlaw-6682	346	18	foreign	foreign	ADJ
taxlaw-6682	346	19	earnings	earning	NOUN
taxlaw-6682	346	20	that	that	PRON
taxlaw-6682	346	21	were	be	AUX
taxlaw-6682	346	22	not	not	PART
taxlaw-6682	346	23	previously	previously	ADV
taxlaw-6682	346	24	taxed	tax	VERB
taxlaw-6682	346	25	by	by	ADP
taxlaw-6682	346	26	the	the	DET
taxlaw-6682	346	27	united	united	PROPN
taxlaw-6682	346	28	states	states	PROPN
taxlaw-6682	346	29	,	,	PUNCT
taxlaw-6682	346	30	u.s	u.s	PROPN
taxlaw-6682	346	31	.	.	PROPN
taxlaw-6682	346	32	tax	tax	NOUN
taxlaw-6682	346	33	revenue	revenue	NOUN
taxlaw-6682	346	34	would	would	AUX
taxlaw-6682	346	35	be	be	AUX
taxlaw-6682	346	36	significantly	significantly	ADV
taxlaw-6682	346	37	impacted	impact	VERB
taxlaw-6682	346	38	as	as	ADP
taxlaw-6682	346	39	a	a	DET
taxlaw-6682	346	40	result	result	NOUN
taxlaw-6682	346	41	of	of	ADP
taxlaw-6682	346	42	such	such	ADJ
taxlaw-6682	346	43	“	"	PUNCT
taxlaw-6682	346	44	double	double	ADJ
taxlaw-6682	346	45	non	non	NOUN
taxlaw-6682	346	46	-	-	NOUN
taxlaw-6682	346	47	taxation	taxation	NOUN
taxlaw-6682	346	48	.	.	PUNCT
taxlaw-6682	346	49	”	"	PUNCT
taxlaw-6682	347	1	the	the	DET
taxlaw-6682	347	2	solution	solution	NOUN
taxlaw-6682	347	3	offered	offer	VERB
taxlaw-6682	347	4	here	here	ADV
taxlaw-6682	347	5	,	,	PUNCT
taxlaw-6682	347	6	which	which	PRON
taxlaw-6682	347	7	follows	follow	VERB
taxlaw-6682	347	8	the	the	DET
taxlaw-6682	347	9	lines	line	NOUN
taxlaw-6682	347	10	of	of	ADP
taxlaw-6682	347	11	the	the	DET
taxlaw-6682	347	12	eda	eda	PROPN
taxlaw-6682	347	13	mechanism	mechanism	NOUN
taxlaw-6682	347	14	introduced	introduce	VERB
taxlaw-6682	347	15	in	in	ADP
taxlaw-6682	347	16	2003	2003	NUM
taxlaw-6682	347	17	by	by	ADP
taxlaw-6682	347	18	the	the	DET
taxlaw-6682	347	19	bush	bush	PROPN
taxlaw-6682	347	20	administration	administration	NOUN
taxlaw-6682	347	21	,	,	PUNCT
taxlaw-6682	347	22	was	be	AUX
taxlaw-6682	347	23	to	to	PART
taxlaw-6682	347	24	extend	extend	VERB
taxlaw-6682	347	25	the	the	DET
taxlaw-6682	347	26	benefit	benefit	NOUN
taxlaw-6682	347	27	of	of	ADP
taxlaw-6682	347	28	tax	tax	NOUN
taxlaw-6682	347	29	integration	integration	NOUN
taxlaw-6682	347	30	only	only	ADV
taxlaw-6682	347	31	to	to	ADP
taxlaw-6682	347	32	distributions	distribution	NOUN
taxlaw-6682	347	33	that	that	PRON
taxlaw-6682	347	34	are	be	AUX
taxlaw-6682	347	35	not	not	PART
taxlaw-6682	347	36	out	out	ADP
taxlaw-6682	347	37	of	of	ADP
taxlaw-6682	347	38	exempt	exempt	ADJ
taxlaw-6682	347	39	e&ps	e&ps	PROPN
taxlaw-6682	347	40	(	(	PUNCT
taxlaw-6682	347	41	e&ps	e&ps	PROPN
taxlaw-6682	347	42	that	that	PRON
taxlaw-6682	347	43	were	be	AUX
taxlaw-6682	347	44	not	not	PART
taxlaw-6682	347	45	previously	previously	ADV
taxlaw-6682	347	46	taxed	tax	VERB
taxlaw-6682	347	47	in	in	ADP
taxlaw-6682	347	48	the	the	DET
taxlaw-6682	347	49	united	united	PROPN
taxlaw-6682	347	50	states	states	PROPN
taxlaw-6682	347	51	)	)	PUNCT
taxlaw-6682	347	52	.	.	PUNCT
taxlaw-6682	348	1	the	the	DET
taxlaw-6682	348	2	assumption	assumption	NOUN
taxlaw-6682	348	3	here	here	ADV
taxlaw-6682	348	4	is	be	AUX
taxlaw-6682	348	5	that	that	SCONJ
taxlaw-6682	348	6	as	as	ADV
taxlaw-6682	348	7	long	long	ADV
taxlaw-6682	348	8	as	as	SCONJ
taxlaw-6682	348	9	the	the	DET
taxlaw-6682	348	10	exempt	exempt	ADJ
taxlaw-6682	348	11	e&ps	e&p	NOUN
taxlaw-6682	348	12	are	be	AUX
taxlaw-6682	348	13	more	more	ADJ
taxlaw-6682	348	14	than	than	ADP
taxlaw-6682	348	15	zero	zero	NUM
taxlaw-6682	348	16	,	,	PUNCT
taxlaw-6682	348	17	any	any	DET
taxlaw-6682	348	18	distribution	distribution	NOUN
taxlaw-6682	348	19	will	will	AUX
taxlaw-6682	348	20	be	be	AUX
taxlaw-6682	348	21	out	out	ADP
taxlaw-6682	348	22	of	of	ADP
taxlaw-6682	348	23	that	that	DET
taxlaw-6682	348	24	account	account	NOUN
taxlaw-6682	348	25	,	,	PUNCT
taxlaw-6682	348	26	and	and	CCONJ
taxlaw-6682	348	27	thus	thus	ADV
taxlaw-6682	348	28	not	not	PART
taxlaw-6682	348	29	entitled	entitle	VERB
taxlaw-6682	348	30	to	to	ADP
taxlaw-6682	348	31	the	the	DET
taxlaw-6682	348	32	benefit	benefit	NOUN
taxlaw-6682	348	33	of	of	ADP
taxlaw-6682	348	34	tax	tax	NOUN
taxlaw-6682	348	35	integration	integration	NOUN
taxlaw-6682	348	36	.	.	PUNCT
taxlaw-6682	349	1	iii.the	iii.the	DET
taxlaw-6682	349	2	benefits	benefit	NOUN
taxlaw-6682	349	3	of	of	ADP
taxlaw-6682	349	4	tax	tax	NOUN
taxlaw-6682	349	5	integration	integration	NOUN
taxlaw-6682	349	6	and	and	CCONJ
taxlaw-6682	349	7	its	its	PRON
taxlaw-6682	349	8	main	main	ADJ
taxlaw-6682	349	9	problems	problem	NOUN
taxlaw-6682	349	10	as	as	SCONJ
taxlaw-6682	349	11	discussed	discuss	VERB
taxlaw-6682	349	12	in	in	ADP
taxlaw-6682	349	13	part	part	NOUN
taxlaw-6682	349	14	i	i	PRON
taxlaw-6682	349	15	,	,	PUNCT
taxlaw-6682	349	16	in	in	ADP
taxlaw-6682	349	17	the	the	DET
taxlaw-6682	349	18	early	early	ADJ
taxlaw-6682	349	19	days	day	NOUN
taxlaw-6682	349	20	of	of	ADP
taxlaw-6682	349	21	the	the	DET
taxlaw-6682	349	22	u.s	u.s	PROPN
taxlaw-6682	349	23	.	.	PROPN
taxlaw-6682	349	24	corporate	corporate	ADJ
taxlaw-6682	349	25	tax	tax	NOUN
taxlaw-6682	349	26	regime	regime	NOUN
taxlaw-6682	349	27	,	,	PUNCT
taxlaw-6682	349	28	congress	congress	PROPN
taxlaw-6682	349	29	made	make	VERB
taxlaw-6682	349	30	a	a	DET
taxlaw-6682	349	31	conscious	conscious	ADJ
taxlaw-6682	349	32	decision	decision	NOUN
taxlaw-6682	349	33	to	to	PART
taxlaw-6682	349	34	treat	treat	VERB
taxlaw-6682	349	35	corporations	corporation	NOUN
taxlaw-6682	349	36	as	as	ADP
taxlaw-6682	349	37	separate	separate	ADJ
taxlaw-6682	349	38	taxable	taxable	ADJ
taxlaw-6682	349	39	entities	entity	NOUN
taxlaw-6682	349	40	,	,	PUNCT
taxlaw-6682	349	41	resulting	result	VERB
taxlaw-6682	349	42	in	in	ADP
taxlaw-6682	349	43	a	a	DET
taxlaw-6682	349	44	mechanism	mechanism	NOUN
taxlaw-6682	349	45	of	of	ADP
taxlaw-6682	349	46	double	double	ADJ
taxlaw-6682	349	47	taxation	taxation	NOUN
taxlaw-6682	349	48	:	:	PUNCT
taxlaw-6682	349	49	corporations	corporation	NOUN
taxlaw-6682	349	50	are	be	AUX
taxlaw-6682	349	51	first	first	ADV
taxlaw-6682	349	52	taxed	tax	VERB
taxlaw-6682	349	53	on	on	ADP
taxlaw-6682	349	54	their	their	PRON
taxlaw-6682	349	55	taxable	taxable	ADJ
taxlaw-6682	349	56	income	income	NOUN
taxlaw-6682	349	57	.	.	PUNCT
taxlaw-6682	350	1	then	then	ADV
taxlaw-6682	350	2	,	,	PUNCT
taxlaw-6682	350	3	once	once	ADV
taxlaw-6682	350	4	a	a	DET
taxlaw-6682	350	5	corporation	corporation	NOUN
taxlaw-6682	350	6	distributes	distribute	VERB
taxlaw-6682	350	7	a	a	DET
taxlaw-6682	350	8	dividend	dividend	NOUN
taxlaw-6682	350	9	out	out	ADP
taxlaw-6682	350	10	of	of	ADP
taxlaw-6682	350	11	its	its	PRON
taxlaw-6682	350	12	e&ps	e&ps	PROPN
taxlaw-6682	350	13	,	,	PUNCT
taxlaw-6682	350	14	an	an	DET
taxlaw-6682	350	15	additional	additional	ADJ
taxlaw-6682	350	16	tax	tax	NOUN
taxlaw-6682	350	17	is	be	AUX
taxlaw-6682	350	18	imposed	impose	VERB
taxlaw-6682	350	19	,	,	PUNCT
taxlaw-6682	350	20	this	this	DET
taxlaw-6682	350	21	time	time	NOUN
taxlaw-6682	350	22	at	at	ADP
taxlaw-6682	350	23	the	the	DET
taxlaw-6682	350	24	shareholder	shareholder	NOUN
taxlaw-6682	350	25	level	level	NOUN
taxlaw-6682	350	26	.	.	PUNCT
taxlaw-6682	351	1	this	this	PRON
taxlaw-6682	351	2	is	be	AUX
taxlaw-6682	351	3	achieved	achieve	VERB
taxlaw-6682	351	4	by	by	ADP
taxlaw-6682	351	5	including	include	VERB
taxlaw-6682	351	6	the	the	DET
taxlaw-6682	351	7	distribution	distribution	NOUN
taxlaw-6682	351	8	in	in	ADP
taxlaw-6682	351	9	the	the	DET
taxlaw-6682	351	10	shareholder	shareholder	NOUN
taxlaw-6682	351	11	’s	’s	PART
taxlaw-6682	351	12	taxable	taxable	ADJ
taxlaw-6682	351	13	income	income	NOUN
taxlaw-6682	351	14	.	.	PUNCT
taxlaw-6682	352	1	at	at	ADP
taxlaw-6682	352	2	some	some	DET
taxlaw-6682	352	3	point	point	NOUN
taxlaw-6682	352	4	in	in	ADP
taxlaw-6682	352	5	history	history	NOUN
taxlaw-6682	352	6	,	,	PUNCT
taxlaw-6682	352	7	when	when	SCONJ
taxlaw-6682	352	8	the	the	DET
taxlaw-6682	352	9	maximum	maximum	ADJ
taxlaw-6682	352	10	marginal	marginal	ADJ
taxlaw-6682	352	11	individual	individual	ADJ
taxlaw-6682	352	12	tax	tax	NOUN
taxlaw-6682	352	13	rate	rate	NOUN
taxlaw-6682	352	14	reached	reach	VERB
taxlaw-6682	352	15	70	70	NUM
taxlaw-6682	352	16	%	%	NOUN
taxlaw-6682	352	17	and	and	CCONJ
taxlaw-6682	352	18	the	the	DET
taxlaw-6682	352	19	top	top	ADJ
taxlaw-6682	352	20	corporate	corporate	ADJ
taxlaw-6682	352	21	tax	tax	NOUN
taxlaw-6682	352	22	rate	rate	NOUN
taxlaw-6682	352	23	was	be	AUX
taxlaw-6682	352	24	46	46	NUM
taxlaw-6682	352	25	%	%	NOUN
taxlaw-6682	352	26	,	,	PUNCT
taxlaw-6682	352	27	this	this	DET
taxlaw-6682	352	28	double	double	ADJ
taxlaw-6682	352	29	taxation	taxation	NOUN
taxlaw-6682	352	30	resulted	result	VERB
taxlaw-6682	352	31	in	in	ADP
taxlaw-6682	352	32	a	a	DET
taxlaw-6682	352	33	total	total	ADJ
taxlaw-6682	352	34	tax	tax	NOUN
taxlaw-6682	352	35	liability	liability	NOUN
taxlaw-6682	352	36	of	of	ADP
taxlaw-6682	352	37	more	more	ADJ
taxlaw-6682	352	38	than	than	ADP
taxlaw-6682	352	39	84%.103	84%.103	NUM
taxlaw-6682	352	40	many	many	ADJ
taxlaw-6682	352	41	economists	economist	NOUN
taxlaw-6682	352	42	have	have	AUX
taxlaw-6682	352	43	argued	argue	VERB
taxlaw-6682	352	44	that	that	SCONJ
taxlaw-6682	352	45	such	such	DET
taxlaw-6682	352	46	a	a	DET
taxlaw-6682	352	47	regime	regime	NOUN
taxlaw-6682	352	48	results	result	NOUN
taxlaw-6682	352	49	in	in	ADP
taxlaw-6682	352	50	an	an	DET
taxlaw-6682	352	51	inefficient	inefficient	ADJ
taxlaw-6682	352	52	penalty	penalty	NOUN
taxlaw-6682	352	53	on	on	ADP
taxlaw-6682	352	54	business	business	NOUN
taxlaw-6682	352	55	activities	activity	NOUN
taxlaw-6682	352	56	carried	carry	VERB
taxlaw-6682	352	57	through	through	ADP
taxlaw-6682	352	58	corporations,104	corporations,104	NOUN
taxlaw-6682	352	59	creating	create	VERB
taxlaw-6682	352	60	a	a	DET
taxlaw-6682	352	61	distortion	distortion	NOUN
taxlaw-6682	352	62	of	of	ADP
taxlaw-6682	352	63	investment	investment	NOUN
taxlaw-6682	352	64	allocation	allocation	NOUN
taxlaw-6682	352	65	between	between	ADP
taxlaw-6682	352	66	the	the	DET
taxlaw-6682	352	67	business	business	NOUN
taxlaw-6682	352	68	sector	sector	NOUN
taxlaw-6682	352	69	and	and	CCONJ
taxlaw-6682	352	70	the	the	DET
taxlaw-6682	352	71	non	non	ADJ
taxlaw-6682	352	72	-	-	ADJ
taxlaw-6682	352	73	business	business	ADJ
taxlaw-6682	352	74	sector	sector	NOUN
taxlaw-6682	352	75	as	as	ADV
taxlaw-6682	352	76	well	well	ADV
taxlaw-6682	352	77	as	as	ADP
taxlaw-6682	352	78	between	between	ADP
taxlaw-6682	352	79	c	c	NOUN
taxlaw-6682	352	80	corporations	corporation	NOUN
taxlaw-6682	352	81	and	and	CCONJ
taxlaw-6682	352	82	other	other	ADJ
taxlaw-6682	352	83	forms	form	NOUN
taxlaw-6682	352	84	of	of	ADP
taxlaw-6682	352	85	business	business	NOUN
taxlaw-6682	352	86	entities.105	entities.105	NOUN
taxlaw-6682	352	87	in	in	ADP
taxlaw-6682	352	88	the	the	DET
taxlaw-6682	352	89	past	past	NOUN
taxlaw-6682	352	90	,	,	PUNCT
taxlaw-6682	352	91	the	the	DET
taxlaw-6682	352	92	structure	structure	NOUN
taxlaw-6682	352	93	of	of	ADP
taxlaw-6682	352	94	business	business	NOUN
taxlaw-6682	352	95	activity	activity	NOUN
taxlaw-6682	352	96	was	be	AUX
taxlaw-6682	352	97	relatively	relatively	ADV
taxlaw-6682	352	98	simple	simple	ADJ
taxlaw-6682	352	99	,	,	PUNCT
taxlaw-6682	352	100	with	with	ADP
taxlaw-6682	352	101	c	c	PROPN
taxlaw-6682	352	102	corporations	corporation	NOUN
taxlaw-6682	352	103	earning	earn	VERB
taxlaw-6682	352	104	the	the	DET
taxlaw-6682	352	105	vast	vast	ADJ
taxlaw-6682	352	106	majority	majority	NOUN
taxlaw-6682	352	107	of	of	ADP
taxlaw-6682	352	108	business	business	NOUN
taxlaw-6682	352	109	income	income	NOUN
taxlaw-6682	352	110	.	.	PUNCT
taxlaw-6682	353	1	yet	yet	ADV
taxlaw-6682	353	2	,	,	PUNCT
taxlaw-6682	353	3	as	as	SCONJ
taxlaw-6682	353	4	discussed	discuss	VERB
taxlaw-6682	353	5	previously	previously	ADV
taxlaw-6682	353	6	,	,	PUNCT
taxlaw-6682	353	7	this	this	PRON
taxlaw-6682	353	8	is	be	AUX
taxlaw-6682	353	9	no	no	ADV
taxlaw-6682	353	10	longer	long	ADV
taxlaw-6682	353	11	the	the	DET
taxlaw-6682	353	12	case	case	NOUN
taxlaw-6682	353	13	.	.	PUNCT
taxlaw-6682	354	1	empirical	empirical	ADJ
taxlaw-6682	354	2	research	research	NOUN
taxlaw-6682	354	3	suggest	suggest	VERB
taxlaw-6682	354	4	that	that	SCONJ
taxlaw-6682	354	5	c	c	PROPN
taxlaw-6682	354	6	corporations	corporation	NOUN
taxlaw-6682	354	7	now	now	ADV
taxlaw-6682	354	8	account	account	VERB
taxlaw-6682	354	9	for	for	ADP
taxlaw-6682	354	10	less	less	ADJ
taxlaw-6682	354	11	than	than	ADP
taxlaw-6682	354	12	half	half	NOUN
taxlaw-6682	354	13	of	of	ADP
taxlaw-6682	354	14	102	102	NUM
taxlaw-6682	354	15	i	i	PROPN
taxlaw-6682	354	16	d.	d.	PROPN
taxlaw-6682	354	17	103	103	NUM
taxlaw-6682	354	18	stephen	stephen	PROPN
taxlaw-6682	354	19	schwarz	schwarz	PROPN
taxlaw-6682	354	20	&	&	CCONJ
taxlaw-6682	354	21	daniel	daniel	PROPN
taxlaw-6682	354	22	j.	j.	PROPN
taxlaw-6682	354	23	lathrope	lathrope	PROPN
taxlaw-6682	354	24	,	,	PUNCT
taxlaw-6682	354	25	fundamentals	fundamental	NOUN
taxlaw-6682	354	26	of	of	ADP
taxlaw-6682	354	27	corporate	corporate	ADJ
taxlaw-6682	354	28	taxation	taxation	NOUN
taxlaw-6682	354	29	:	:	PUNCT
taxlaw-6682	354	30	cases	case	NOUN
taxlaw-6682	354	31	and	and	CCONJ
taxlaw-6682	354	32	materials	material	NOUN
taxlaw-6682	354	33	8	8	NUM
taxlaw-6682	354	34	(	(	PUNCT
taxlaw-6682	354	35	8th	8th	ADJ
taxlaw-6682	354	36	ed	ed	NOUN
taxlaw-6682	354	37	.	.	PROPN
taxlaw-6682	354	38	2012	2012	NUM
taxlaw-6682	354	39	)	)	PUNCT
taxlaw-6682	354	40	.	.	PUNCT
taxlaw-6682	355	1	104	104	NUM
taxlaw-6682	355	2	see	see	VERB
taxlaw-6682	355	3	slemrod	slemrod	NOUN
taxlaw-6682	355	4	&	&	CCONJ
taxlaw-6682	355	5	bakija	bakija	NOUN
taxlaw-6682	355	6	,	,	PUNCT
taxlaw-6682	355	7	supra	supra	PROPN
taxlaw-6682	355	8	note	note	PROPN
taxlaw-6682	355	9	68	68	NUM
taxlaw-6682	355	10	,	,	PUNCT
taxlaw-6682	355	11	at	at	ADP
taxlaw-6682	355	12	270	270	NUM
taxlaw-6682	355	13	105	105	NUM
taxlaw-6682	355	14	though	though	SCONJ
taxlaw-6682	355	15	some	some	PRON
taxlaw-6682	355	16	argue	argue	VERB
taxlaw-6682	355	17	that	that	SCONJ
taxlaw-6682	355	18	at	at	ADP
taxlaw-6682	355	19	times	time	NOUN
taxlaw-6682	355	20	where	where	SCONJ
taxlaw-6682	355	21	the	the	DET
taxlaw-6682	355	22	corporate	corporate	ADJ
taxlaw-6682	355	23	tax	tax	NOUN
taxlaw-6682	355	24	rate	rate	NOUN
taxlaw-6682	355	25	is	be	AUX
taxlaw-6682	355	26	lower	low	ADJ
taxlaw-6682	355	27	than	than	ADP
taxlaw-6682	355	28	the	the	DET
taxlaw-6682	355	29	marginal	marginal	ADJ
taxlaw-6682	355	30	individual	individual	ADJ
taxlaw-6682	355	31	tax	tax	NOUN
taxlaw-6682	355	32	rate	rate	NOUN
taxlaw-6682	355	33	,	,	PUNCT
taxlaw-6682	355	34	investors	investor	NOUN
taxlaw-6682	355	35	might	might	AUX
taxlaw-6682	355	36	prefer	prefer	VERB
taxlaw-6682	355	37	to	to	PART
taxlaw-6682	355	38	conduct	conduct	VERB
taxlaw-6682	355	39	their	their	PRON
taxlaw-6682	355	40	business	business	NOUN
taxlaw-6682	355	41	through	through	ADP
taxlaw-6682	355	42	c	c	PROPN
taxlaw-6682	355	43	corporation	corporation	NOUN
taxlaw-6682	355	44	rather	rather	ADV
taxlaw-6682	355	45	than	than	ADP
taxlaw-6682	355	46	pass	pass	VERB
taxlaw-6682	355	47	-	-	PUNCT
taxlaw-6682	355	48	through	through	ADP
taxlaw-6682	355	49	entities	entity	NOUN
taxlaw-6682	355	50	,	,	PUNCT
taxlaw-6682	355	51	like	like	ADP
taxlaw-6682	355	52	partnerships	partnership	NOUN
taxlaw-6682	355	53	.	.	PUNCT
taxlaw-6682	356	1	this	this	PRON
taxlaw-6682	356	2	is	be	AUX
taxlaw-6682	356	3	because	because	SCONJ
taxlaw-6682	356	4	,	,	PUNCT
taxlaw-6682	356	5	investors	investor	NOUN
taxlaw-6682	356	6	were	be	AUX
taxlaw-6682	356	7	able	able	ADJ
taxlaw-6682	356	8	to	to	PART
taxlaw-6682	356	9	use	use	VERB
taxlaw-6682	356	10	the	the	DET
taxlaw-6682	356	11	profits	profit	NOUN
taxlaw-6682	356	12	while	while	SCONJ
taxlaw-6682	356	13	still	still	ADV
taxlaw-6682	356	14	in	in	ADP
taxlaw-6682	356	15	corporate	corporate	ADJ
taxlaw-6682	356	16	solution	solution	NOUN
taxlaw-6682	356	17	,	,	PUNCT
taxlaw-6682	356	18	so	so	SCONJ
taxlaw-6682	356	19	those	those	DET
taxlaw-6682	356	20	profits	profit	NOUN
taxlaw-6682	356	21	would	would	AUX
taxlaw-6682	356	22	be	be	AUX
taxlaw-6682	356	23	subject	subject	ADJ
taxlaw-6682	356	24	only	only	ADV
taxlaw-6682	356	25	to	to	ADP
taxlaw-6682	356	26	one	one	NUM
taxlaw-6682	356	27	level	level	NOUN
taxlaw-6682	356	28	of	of	ADP
taxlaw-6682	356	29	taxation	taxation	NOUN
taxlaw-6682	356	30	–	–	PUNCT
taxlaw-6682	356	31	corporate	corporate	ADJ
taxlaw-6682	356	32	tax	tax	NOUN
taxlaw-6682	356	33	,	,	PUNCT
taxlaw-6682	356	34	at	at	ADP
taxlaw-6682	356	35	the	the	DET
taxlaw-6682	356	36	corporate	corporate	ADJ
taxlaw-6682	356	37	level	level	NOUN
taxlaw-6682	356	38	.	.	PUNCT
taxlaw-6682	357	1	the	the	DET
taxlaw-6682	357	2	profits	profit	NOUN
taxlaw-6682	357	3	could	could	AUX
taxlaw-6682	357	4	remain	remain	VERB
taxlaw-6682	357	5	in	in	ADP
taxlaw-6682	357	6	the	the	DET
taxlaw-6682	357	7	corporate	corporate	ADJ
taxlaw-6682	357	8	solution	solution	NOUN
taxlaw-6682	357	9	until	until	SCONJ
taxlaw-6682	357	10	the	the	DET
taxlaw-6682	357	11	business	business	NOUN
taxlaw-6682	357	12	was	be	AUX
taxlaw-6682	357	13	sold	sell	VERB
taxlaw-6682	357	14	or	or	CCONJ
taxlaw-6682	357	15	liquidated	liquidate	VERB
taxlaw-6682	357	16	.	.	PUNCT
taxlaw-6682	358	1	in	in	ADP
taxlaw-6682	358	2	the	the	DET
taxlaw-6682	358	3	meantime	meantime	NOUN
taxlaw-6682	358	4	,	,	PUNCT
taxlaw-6682	358	5	shareholders	shareholder	NOUN
taxlaw-6682	358	6	found	find	VERB
taxlaw-6682	358	7	creative	creative	ADJ
taxlaw-6682	358	8	ways	way	NOUN
taxlaw-6682	358	9	to	to	PART
taxlaw-6682	358	10	use	use	VERB
taxlaw-6682	358	11	the	the	DET
taxlaw-6682	358	12	income	income	NOUN
taxlaw-6682	358	13	for	for	ADP
taxlaw-6682	358	14	their	their	PRON
taxlaw-6682	358	15	own	own	ADJ
taxlaw-6682	358	16	benefit	benefit	NOUN
taxlaw-6682	358	17	,	,	PUNCT
taxlaw-6682	358	18	while	while	SCONJ
taxlaw-6682	358	19	still	still	ADV
taxlaw-6682	358	20	in	in	ADP
taxlaw-6682	358	21	corporate	corporate	ADJ
taxlaw-6682	358	22	solution	solution	NOUN
taxlaw-6682	358	23	.	.	PUNCT
taxlaw-6682	359	1	alternatively	alternatively	ADV
taxlaw-6682	359	2	,	,	PUNCT
taxlaw-6682	359	3	shareholders	shareholder	NOUN
taxlaw-6682	359	4	who	who	PRON
taxlaw-6682	359	5	were	be	AUX
taxlaw-6682	359	6	also	also	ADV
taxlaw-6682	359	7	employees	employee	NOUN
taxlaw-6682	359	8	of	of	ADP
taxlaw-6682	359	9	the	the	DET
taxlaw-6682	359	10	corporation	corporation	NOUN
taxlaw-6682	359	11	were	be	AUX
taxlaw-6682	359	12	able	able	ADJ
taxlaw-6682	359	13	to	to	PART
taxlaw-6682	359	14	use	use	VERB
taxlaw-6682	359	15	the	the	DET
taxlaw-6682	359	16	profits	profit	NOUN
taxlaw-6682	359	17	of	of	ADP
taxlaw-6682	359	18	the	the	DET
taxlaw-6682	359	19	corporation	corporation	NOUN
taxlaw-6682	359	20	in	in	ADP
taxlaw-6682	359	21	the	the	DET
taxlaw-6682	359	22	form	form	NOUN
taxlaw-6682	359	23	of	of	ADP
taxlaw-6682	359	24	salary	salary	NOUN
taxlaw-6682	359	25	and	and	CCONJ
taxlaw-6682	359	26	fringe	fringe	NOUN
taxlaw-6682	359	27	benefits	benefit	NOUN
taxlaw-6682	359	28	.	.	PUNCT
taxlaw-6682	360	1	the	the	DET
taxlaw-6682	360	2	salary	salary	NOUN
taxlaw-6682	360	3	was	be	AUX
taxlaw-6682	360	4	deductible	deductible	ADJ
taxlaw-6682	360	5	to	to	ADP
taxlaw-6682	360	6	the	the	DET
taxlaw-6682	360	7	corporation	corporation	NOUN
taxlaw-6682	360	8	,	,	PUNCT
taxlaw-6682	360	9	resulting	result	VERB
taxlaw-6682	360	10	only	only	ADV
taxlaw-6682	360	11	in	in	ADP
taxlaw-6682	360	12	one	one	NUM
taxlaw-6682	360	13	level	level	NOUN
taxlaw-6682	360	14	of	of	ADP
taxlaw-6682	360	15	taxation	taxation	NOUN
taxlaw-6682	360	16	–	–	PUNCT
taxlaw-6682	360	17	at	at	ADP
taxlaw-6682	360	18	the	the	DET
taxlaw-6682	360	19	employee	employee	NOUN
taxlaw-6682	360	20	level	level	NOUN
taxlaw-6682	360	21	and	and	CCONJ
taxlaw-6682	360	22	at	at	ADP
taxlaw-6682	360	23	marginal	marginal	ADJ
taxlaw-6682	360	24	individual	individual	ADJ
taxlaw-6682	360	25	tax	tax	NOUN
taxlaw-6682	360	26	rate	rate	NOUN
taxlaw-6682	360	27	.	.	PUNCT
taxlaw-6682	361	1	on	on	ADP
taxlaw-6682	361	2	the	the	DET
taxlaw-6682	361	3	other	other	ADJ
taxlaw-6682	361	4	hand	hand	NOUN
taxlaw-6682	361	5	,	,	PUNCT
taxlaw-6682	361	6	many	many	ADJ
taxlaw-6682	361	7	of	of	ADP
taxlaw-6682	361	8	the	the	DET
taxlaw-6682	361	9	fringe	fringe	NOUN
taxlaw-6682	361	10	benefits	benefit	NOUN
taxlaw-6682	361	11	were	be	AUX
taxlaw-6682	361	12	excluded	exclude	VERB
taxlaw-6682	361	13	from	from	ADP
taxlaw-6682	361	14	the	the	DET
taxlaw-6682	361	15	income	income	NOUN
taxlaw-6682	361	16	of	of	ADP
taxlaw-6682	361	17	the	the	DET
taxlaw-6682	361	18	employee	employee	NOUN
taxlaw-6682	361	19	.	.	PUNCT
taxlaw-6682	362	1	shareholders	shareholder	NOUN
taxlaw-6682	362	2	could	could	AUX
taxlaw-6682	362	3	also	also	ADV
taxlaw-6682	362	4	loan	loan	VERB
taxlaw-6682	362	5	funds	fund	NOUN
taxlaw-6682	362	6	or	or	CCONJ
taxlaw-6682	362	7	lease	lease	VERB
taxlaw-6682	362	8	a	a	DET
taxlaw-6682	362	9	property	property	NOUN
taxlaw-6682	362	10	to	to	ADP
taxlaw-6682	362	11	the	the	DET
taxlaw-6682	362	12	corporation	corporation	NOUN
taxlaw-6682	362	13	and	and	CCONJ
taxlaw-6682	362	14	withdraw	withdraw	VERB
taxlaw-6682	362	15	earnings	earning	NOUN
taxlaw-6682	362	16	in	in	ADP
taxlaw-6682	362	17	the	the	DET
taxlaw-6682	362	18	forms	form	NOUN
taxlaw-6682	362	19	of	of	ADP
taxlaw-6682	362	20	taxdeductible	taxdeductible	ADJ
taxlaw-6682	362	21	interest	interest	NOUN
taxlaw-6682	362	22	or	or	CCONJ
taxlaw-6682	362	23	rent	rent	NOUN
taxlaw-6682	362	24	.	.	PUNCT
taxlaw-6682	363	1	see	see	VERB
taxlaw-6682	363	2	i	i	PRON
taxlaw-6682	363	3	d.	d.	PROPN
taxlaw-6682	363	4	at	at	ADP
taxlaw-6682	363	5	8	8	NUM
taxlaw-6682	363	6	.	.	PUNCT
taxlaw-6682	364	1	[	[	X
taxlaw-6682	364	2	vol	vol	NOUN
taxlaw-6682	364	3	.	.	PUNCT
taxlaw-6682	364	4	11:2	11:2	NUM
taxlaw-6682	364	5	columbia	columbia	PROPN
taxlaw-6682	364	6	journal	journal	PROPN
taxlaw-6682	364	7	of	of	ADP
taxlaw-6682	364	8	tax	tax	NOUN
taxlaw-6682	364	9	law	law	NOUN
taxlaw-6682	364	10	16	16	NUM
taxlaw-6682	364	11	business	business	NOUN
taxlaw-6682	364	12	income,106	income,106	NOUN
taxlaw-6682	364	13	with	with	ADP
taxlaw-6682	364	14	“	"	PUNCT
taxlaw-6682	364	15	pass	pass	VERB
taxlaw-6682	364	16	-	-	PUNCT
taxlaw-6682	364	17	through	through	NOUN
taxlaw-6682	364	18	”	"	PUNCT
taxlaw-6682	364	19	businesses	business	NOUN
taxlaw-6682	364	20	(	(	PUNCT
taxlaw-6682	364	21	such	such	ADJ
taxlaw-6682	364	22	as	as	ADP
taxlaw-6682	364	23	s	s	PART
taxlaw-6682	364	24	corporations	corporation	NOUN
taxlaw-6682	364	25	and	and	CCONJ
taxlaw-6682	364	26	partnerships	partnership	NOUN
taxlaw-6682	364	27	)	)	PUNCT
taxlaw-6682	364	28	growing	grow	VERB
taxlaw-6682	364	29	rapidly.107	rapidly.107	NOUN
taxlaw-6682	364	30	additionally	additionally	ADV
taxlaw-6682	364	31	,	,	PUNCT
taxlaw-6682	364	32	the	the	DET
taxlaw-6682	364	33	preference	preference	NOUN
taxlaw-6682	364	34	towards	towards	ADP
taxlaw-6682	364	35	debt	debt	NOUN
taxlaw-6682	364	36	encouraged	encourage	VERB
taxlaw-6682	364	37	by	by	ADP
taxlaw-6682	364	38	the	the	DET
taxlaw-6682	364	39	current	current	ADJ
taxlaw-6682	364	40	double	double	ADJ
taxlaw-6682	364	41	taxation	taxation	NOUN
taxlaw-6682	364	42	regime	regime	NOUN
taxlaw-6682	364	43	should	should	AUX
taxlaw-6682	364	44	not	not	PART
taxlaw-6682	364	45	be	be	AUX
taxlaw-6682	364	46	dismissed	dismiss	VERB
taxlaw-6682	364	47	.	.	PUNCT
taxlaw-6682	365	1	108	108	NUM
taxlaw-6682	365	2	the	the	DET
taxlaw-6682	365	3	2008	2008	NUM
taxlaw-6682	365	4	financial	financial	ADJ
taxlaw-6682	365	5	crisis	crisis	NOUN
taxlaw-6682	365	6	clearly	clearly	ADV
taxlaw-6682	365	7	illustrated	illustrate	VERB
taxlaw-6682	365	8	the	the	DET
taxlaw-6682	365	9	potential	potential	ADJ
taxlaw-6682	365	10	destructive	destructive	ADJ
taxlaw-6682	365	11	consequences	consequence	NOUN
taxlaw-6682	365	12	of	of	ADP
taxlaw-6682	365	13	corporations	corporation	NOUN
taxlaw-6682	365	14	being	be	AUX
taxlaw-6682	365	15	over	over	ADV
taxlaw-6682	365	16	leveraged	leveraged	ADJ
taxlaw-6682	365	17	.	.	PUNCT
taxlaw-6682	366	1	further	far	ADV
taxlaw-6682	366	2	,	,	PUNCT
taxlaw-6682	366	3	to	to	ADP
taxlaw-6682	366	4	the	the	DET
taxlaw-6682	366	5	extent	extent	NOUN
taxlaw-6682	366	6	one	one	PRON
taxlaw-6682	366	7	would	would	AUX
taxlaw-6682	366	8	like	like	VERB
taxlaw-6682	366	9	to	to	PART
taxlaw-6682	366	10	avoid	avoid	VERB
taxlaw-6682	366	11	a	a	DET
taxlaw-6682	366	12	second	second	ADJ
taxlaw-6682	366	13	layer	layer	NOUN
taxlaw-6682	366	14	of	of	ADP
taxlaw-6682	366	15	taxation	taxation	NOUN
taxlaw-6682	366	16	,	,	PUNCT
taxlaw-6682	366	17	double	double	ADJ
taxlaw-6682	366	18	taxation	taxation	NOUN
taxlaw-6682	366	19	still	still	ADV
taxlaw-6682	366	20	incentivizes	incentivize	VERB
taxlaw-6682	366	21	corporations	corporation	NOUN
taxlaw-6682	366	22	to	to	PART
taxlaw-6682	366	23	accumulate	accumulate	VERB
taxlaw-6682	366	24	income	income	NOUN
taxlaw-6682	366	25	rather	rather	ADV
taxlaw-6682	366	26	than	than	ADP
taxlaw-6682	366	27	distributing	distribute	VERB
taxlaw-6682	366	28	it	it	PRON
taxlaw-6682	366	29	as	as	ADP
taxlaw-6682	366	30	dividend	dividend	NOUN
taxlaw-6682	366	31	,	,	PUNCT
taxlaw-6682	366	32	as	as	SCONJ
taxlaw-6682	366	33	doing	do	VERB
taxlaw-6682	366	34	so	so	ADV
taxlaw-6682	366	35	will	will	AUX
taxlaw-6682	366	36	effectively	effectively	ADV
taxlaw-6682	366	37	defer	defer	VERB
taxlaw-6682	366	38	any	any	DET
taxlaw-6682	366	39	shareholder	shareholder	NOUN
taxlaw-6682	366	40	level	level	NOUN
taxlaw-6682	366	41	taxation	taxation	NOUN
taxlaw-6682	367	1	indefinitely109	indefinitely109	PROPN
taxlaw-6682	367	2	(	(	PUNCT
taxlaw-6682	367	3	although	although	SCONJ
taxlaw-6682	367	4	some	some	DET
taxlaw-6682	367	5	mechanisms	mechanism	NOUN
taxlaw-6682	367	6	,	,	PUNCT
taxlaw-6682	367	7	like	like	ADP
taxlaw-6682	367	8	the	the	DET
taxlaw-6682	367	9	accumulated	accumulate	VERB
taxlaw-6682	367	10	earning	earning	NOUN
taxlaw-6682	367	11	tax	tax	NOUN
taxlaw-6682	367	12	,	,	PUNCT
taxlaw-6682	367	13	are	be	AUX
taxlaw-6682	367	14	meant	mean	VERB
taxlaw-6682	367	15	to	to	PART
taxlaw-6682	367	16	prevent	prevent	VERB
taxlaw-6682	367	17	exactly	exactly	ADV
taxlaw-6682	367	18	that).110	that).110	PROPN
taxlaw-6682	367	19	therefore	therefore	ADV
taxlaw-6682	367	20	,	,	PUNCT
taxlaw-6682	367	21	eliminating	eliminate	VERB
taxlaw-6682	367	22	the	the	DET
taxlaw-6682	367	23	double	double	ADJ
taxlaw-6682	367	24	-	-	PUNCT
taxlaw-6682	367	25	taxation	taxation	NOUN
taxlaw-6682	367	26	mechanism	mechanism	NOUN
taxlaw-6682	367	27	by	by	ADP
taxlaw-6682	367	28	adopting	adopt	VERB
taxlaw-6682	367	29	tax	tax	NOUN
taxlaw-6682	367	30	integration	integration	NOUN
taxlaw-6682	367	31	will	will	AUX
taxlaw-6682	367	32	arguably	arguably	ADV
taxlaw-6682	367	33	remove	remove	VERB
taxlaw-6682	367	34	these	these	DET
taxlaw-6682	367	35	distortions	distortion	NOUN
taxlaw-6682	367	36	and	and	CCONJ
taxlaw-6682	367	37	consequently	consequently	ADV
taxlaw-6682	367	38	increase	increase	VERB
taxlaw-6682	367	39	the	the	DET
taxlaw-6682	367	40	rate	rate	NOUN
taxlaw-6682	367	41	of	of	ADP
taxlaw-6682	367	42	return	return	NOUN
taxlaw-6682	367	43	for	for	ADP
taxlaw-6682	367	44	corporate	corporate	ADJ
taxlaw-6682	367	45	investment	investment	NOUN
taxlaw-6682	367	46	,	,	PUNCT
taxlaw-6682	367	47	increase	increase	VERB
taxlaw-6682	367	48	the	the	DET
taxlaw-6682	367	49	capital	capital	NOUN
taxlaw-6682	367	50	available	available	ADJ
taxlaw-6682	367	51	for	for	ADP
taxlaw-6682	367	52	corporations	corporation	NOUN
taxlaw-6682	367	53	,	,	PUNCT
taxlaw-6682	367	54	and	and	CCONJ
taxlaw-6682	367	55	therefore	therefore	ADV
taxlaw-6682	367	56	increase	increase	VERB
taxlaw-6682	367	57	economic	economic	ADJ
taxlaw-6682	367	58	growth.111	growth.111	NOUN
taxlaw-6682	367	59	as	as	SCONJ
taxlaw-6682	367	60	discussed	discuss	VERB
taxlaw-6682	367	61	previously	previously	ADV
taxlaw-6682	367	62	,	,	PUNCT
taxlaw-6682	367	63	senator	senator	NOUN
taxlaw-6682	367	64	hatch	hatch	PROPN
taxlaw-6682	367	65	and	and	CCONJ
taxlaw-6682	367	66	the	the	DET
taxlaw-6682	367	67	2014	2014	NUM
taxlaw-6682	367	68	republican	republican	PROPN
taxlaw-6682	367	69	report	report	NOUN
taxlaw-6682	367	70	proposed	propose	VERB
taxlaw-6682	367	71	to	to	PART
taxlaw-6682	367	72	allow	allow	VERB
taxlaw-6682	367	73	a	a	DET
taxlaw-6682	367	74	deduction	deduction	NOUN
taxlaw-6682	367	75	for	for	ADP
taxlaw-6682	367	76	corporate	corporate	ADJ
taxlaw-6682	367	77	distributions	distribution	NOUN
taxlaw-6682	367	78	.	.	PUNCT
taxlaw-6682	368	1	to	to	PART
taxlaw-6682	368	2	address	address	VERB
taxlaw-6682	368	3	several	several	ADJ
taxlaw-6682	368	4	tax	tax	NOUN
taxlaw-6682	368	5	policy	policy	NOUN
taxlaw-6682	368	6	issues	issue	NOUN
taxlaw-6682	368	7	and	and	CCONJ
taxlaw-6682	368	8	to	to	PART
taxlaw-6682	368	9	insure	insure	VERB
taxlaw-6682	368	10	fiscal	fiscal	ADJ
taxlaw-6682	368	11	needs	need	NOUN
taxlaw-6682	368	12	,	,	PUNCT
taxlaw-6682	368	13	a	a	DET
taxlaw-6682	368	14	wht	wht	NOUN
taxlaw-6682	368	15	,	,	PUNCT
taxlaw-6682	368	16	at	at	ADP
taxlaw-6682	368	17	a	a	DET
taxlaw-6682	368	18	rate	rate	NOUN
taxlaw-6682	368	19	similar	similar	ADJ
taxlaw-6682	368	20	to	to	ADP
taxlaw-6682	368	21	the	the	DET
taxlaw-6682	368	22	corporate	corporate	ADJ
taxlaw-6682	368	23	tax	tax	NOUN
taxlaw-6682	368	24	rate	rate	NOUN
taxlaw-6682	368	25	,	,	PUNCT
taxlaw-6682	368	26	should	should	AUX
taxlaw-6682	368	27	be	be	AUX
taxlaw-6682	368	28	imposed	impose	VERB
taxlaw-6682	368	29	on	on	ADP
taxlaw-6682	368	30	any	any	DET
taxlaw-6682	368	31	distributions	distribution	NOUN
taxlaw-6682	368	32	out	out	ADP
taxlaw-6682	368	33	of	of	ADP
taxlaw-6682	368	34	corporate	corporate	ADJ
taxlaw-6682	368	35	earnings	earning	NOUN
taxlaw-6682	368	36	if	if	SCONJ
taxlaw-6682	368	37	dpd	dpd	PROPN
taxlaw-6682	368	38	were	be	AUX
taxlaw-6682	368	39	to	to	PART
taxlaw-6682	368	40	be	be	AUX
taxlaw-6682	368	41	implemented	implement	VERB
taxlaw-6682	368	42	.	.	PUNCT
taxlaw-6682	369	1	this	this	DET
taxlaw-6682	369	2	wht	wht	INTJ
taxlaw-6682	369	3	will	will	AUX
taxlaw-6682	369	4	also	also	ADV
taxlaw-6682	369	5	facilitate	facilitate	VERB
taxlaw-6682	369	6	taxation	taxation	NOUN
taxlaw-6682	369	7	of	of	ADP
taxlaw-6682	369	8	income	income	NOUN
taxlaw-6682	369	9	distributed	distribute	VERB
taxlaw-6682	369	10	to	to	ADP
taxlaw-6682	369	11	tax	tax	NOUN
taxlaw-6682	369	12	-	-	PUNCT
taxlaw-6682	369	13	exempt	exempt	ADJ
taxlaw-6682	369	14	and	and	CCONJ
taxlaw-6682	369	15	foreign	foreign	ADJ
taxlaw-6682	369	16	shareholders	shareholder	NOUN
taxlaw-6682	369	17	.	.	PUNCT
taxlaw-6682	370	1	in	in	ADP
taxlaw-6682	370	2	essence	essence	NOUN
taxlaw-6682	370	3	,	,	PUNCT
taxlaw-6682	370	4	a	a	DET
taxlaw-6682	370	5	dpd	dpd	NOUN
taxlaw-6682	370	6	combined	combine	VERB
taxlaw-6682	370	7	with	with	ADP
taxlaw-6682	370	8	a	a	DET
taxlaw-6682	370	9	wht	wht	NOUN
taxlaw-6682	370	10	has	have	VERB
taxlaw-6682	370	11	the	the	DET
taxlaw-6682	370	12	same	same	ADJ
taxlaw-6682	370	13	economic	economic	ADJ
taxlaw-6682	370	14	effect	effect	NOUN
taxlaw-6682	370	15	as	as	ADP
taxlaw-6682	370	16	an	an	DET
taxlaw-6682	370	17	imputation	imputation	NOUN
taxlaw-6682	370	18	form	form	NOUN
taxlaw-6682	370	19	of	of	ADP
taxlaw-6682	370	20	integration.112	integration.112	PROPN
taxlaw-6682	370	21	this	this	PRON
taxlaw-6682	370	22	is	be	AUX
taxlaw-6682	370	23	because	because	SCONJ
taxlaw-6682	370	24	under	under	ADP
taxlaw-6682	370	25	both	both	DET
taxlaw-6682	370	26	forms	form	NOUN
taxlaw-6682	370	27	,	,	PUNCT
taxlaw-6682	370	28	shareholders	shareholder	NOUN
taxlaw-6682	370	29	are	be	AUX
taxlaw-6682	370	30	entitled	entitle	VERB
taxlaw-6682	370	31	to	to	ADP
taxlaw-6682	370	32	a	a	DET
taxlaw-6682	370	33	credit	credit	NOUN
taxlaw-6682	370	34	for	for	ADP
taxlaw-6682	370	35	the	the	DET
taxlaw-6682	370	36	taxes	taxis	NOUN
taxlaw-6682	370	37	remitted	remit	VERB
taxlaw-6682	370	38	by	by	ADP
taxlaw-6682	370	39	the	the	DET
taxlaw-6682	370	40	corporation	corporation	NOUN
taxlaw-6682	370	41	.	.	PUNCT
taxlaw-6682	371	1	nonetheless	nonetheless	ADV
taxlaw-6682	371	2	,	,	PUNCT
taxlaw-6682	371	3	the	the	DET
taxlaw-6682	371	4	characterization	characterization	NOUN
taxlaw-6682	371	5	of	of	ADP
taxlaw-6682	371	6	wht	wht	PROPN
taxlaw-6682	371	7	is	be	AUX
taxlaw-6682	371	8	different	different	ADJ
taxlaw-6682	371	9	from	from	ADP
taxlaw-6682	371	10	the	the	DET
taxlaw-6682	371	11	characterization	characterization	NOUN
taxlaw-6682	371	12	of	of	ADP
taxlaw-6682	371	13	an	an	DET
taxlaw-6682	371	14	income	income	NOUN
taxlaw-6682	371	15	tax	tax	NOUN
taxlaw-6682	371	16	.	.	PUNCT
taxlaw-6682	372	1	by	by	ADP
taxlaw-6682	372	2	allowing	allow	VERB
taxlaw-6682	372	3	a	a	DET
taxlaw-6682	372	4	deduction	deduction	NOUN
taxlaw-6682	372	5	and	and	CCONJ
taxlaw-6682	372	6	imposing	impose	VERB
taxlaw-6682	372	7	wht	wht	NOUN
taxlaw-6682	372	8	,	,	PUNCT
taxlaw-6682	372	9	the	the	DET
taxlaw-6682	372	10	tax	tax	NOUN
taxlaw-6682	372	11	liability	liability	NOUN
taxlaw-6682	372	12	is	be	AUX
taxlaw-6682	372	13	“	"	PUNCT
taxlaw-6682	372	14	shifted	shift	VERB
taxlaw-6682	372	15	”	"	PUNCT
taxlaw-6682	372	16	from	from	ADP
taxlaw-6682	372	17	the	the	DET
taxlaw-6682	372	18	corporation	corporation	NOUN
taxlaw-6682	372	19	to	to	ADP
taxlaw-6682	372	20	its	its	PRON
taxlaw-6682	372	21	shareholders	shareholder	NOUN
taxlaw-6682	372	22	,	,	PUNCT
taxlaw-6682	372	23	because	because	SCONJ
taxlaw-6682	372	24	the	the	DET
taxlaw-6682	372	25	corporation	corporation	NOUN
taxlaw-6682	372	26	is	be	AUX
taxlaw-6682	372	27	acting	act	VERB
taxlaw-6682	372	28	as	as	ADP
taxlaw-6682	372	29	a	a	DET
taxlaw-6682	372	30	mere	mere	ADJ
taxlaw-6682	372	31	conduit	conduit	NOUN
taxlaw-6682	372	32	and	and	CCONJ
taxlaw-6682	372	33	the	the	DET
taxlaw-6682	372	34	tax	tax	NOUN
taxlaw-6682	372	35	is	be	AUX
taxlaw-6682	372	36	ultimately	ultimately	ADV
taxlaw-6682	372	37	owned	own	VERB
taxlaw-6682	372	38	by	by	ADP
taxlaw-6682	372	39	the	the	DET
taxlaw-6682	372	40	shareholders	shareholder	NOUN
taxlaw-6682	372	41	themselves	themselves	PRON
taxlaw-6682	372	42	.	.	PUNCT
taxlaw-6682	373	1	113	113	NUM
taxlaw-6682	373	2	although	although	SCONJ
taxlaw-6682	373	3	the	the	DET
taxlaw-6682	373	4	corporation	corporation	NOUN
taxlaw-6682	373	5	will	will	AUX
taxlaw-6682	373	6	still	still	ADV
taxlaw-6682	373	7	collect	collect	VERB
taxlaw-6682	373	8	the	the	DET
taxlaw-6682	373	9	wht	wht	NOUN
taxlaw-6682	373	10	,	,	PUNCT
taxlaw-6682	373	11	this	this	DET
taxlaw-6682	373	12	change	change	NOUN
taxlaw-6682	373	13	106	106	NUM
taxlaw-6682	373	14	michael	michael	PROPN
taxlaw-6682	373	15	cooper	cooper	PROPN
taxlaw-6682	373	16	et	et	PROPN
taxlaw-6682	373	17	al	al	PROPN
taxlaw-6682	373	18	.	.	PROPN
taxlaw-6682	373	19	,	,	PUNCT
taxlaw-6682	373	20	business	business	NOUN
taxlaw-6682	373	21	in	in	ADP
taxlaw-6682	373	22	the	the	DET
taxlaw-6682	373	23	united	united	PROPN
taxlaw-6682	373	24	states	states	PROPN
taxlaw-6682	373	25	:	:	PUNCT
taxlaw-6682	373	26	who	who	PRON
taxlaw-6682	373	27	owns	own	VERB
taxlaw-6682	373	28	it	it	PRON
taxlaw-6682	373	29	,	,	PUNCT
taxlaw-6682	373	30	and	and	CCONJ
taxlaw-6682	373	31	how	how	SCONJ
taxlaw-6682	373	32	much	much	ADJ
taxlaw-6682	373	33	tax	tax	NOUN
taxlaw-6682	373	34	do	do	AUX
taxlaw-6682	373	35	they	they	PRON
taxlaw-6682	373	36	pay	pay	VERB
taxlaw-6682	373	37	?	?	PUNCT
taxlaw-6682	373	38	,	,	PUNCT
taxlaw-6682	373	39	30	30	NUM
taxlaw-6682	373	40	tax	tax	NOUN
taxlaw-6682	373	41	pol’y	pol’y	NOUN
taxlaw-6682	373	42	&	&	CCONJ
taxlaw-6682	373	43	econ	econ	PROPN
taxlaw-6682	373	44	.	.	PUNCT
taxlaw-6682	374	1	91	91	NUM
taxlaw-6682	374	2	-	-	SYM
taxlaw-6682	374	3	92	92	NUM
taxlaw-6682	374	4	,	,	PUNCT
taxlaw-6682	374	5	fig	fig	NOUN
taxlaw-6682	374	6	.	.	NOUN
taxlaw-6682	374	7	1	1	NUM
taxlaw-6682	374	8	(	(	PUNCT
taxlaw-6682	374	9	2016	2016	NUM
taxlaw-6682	374	10	)	)	PUNCT
taxlaw-6682	374	11	.	.	PUNCT
taxlaw-6682	375	1	107	107	NUM
taxlaw-6682	375	2	see	see	VERB
taxlaw-6682	375	3	matthew	matthew	PROPN
taxlaw-6682	375	4	smith	smith	PROPN
taxlaw-6682	375	5	et	et	PROPN
taxlaw-6682	375	6	al	al	PROPN
taxlaw-6682	375	7	.	.	PROPN
taxlaw-6682	375	8	,	,	PUNCT
taxlaw-6682	375	9	capitalists	capitalist	NOUN
taxlaw-6682	375	10	in	in	ADP
taxlaw-6682	375	11	the	the	DET
taxlaw-6682	375	12	21st	21st	ADJ
taxlaw-6682	375	13	century	century	NOUN
taxlaw-6682	375	14	9	9	NUM
taxlaw-6682	375	15	(	(	PUNCT
taxlaw-6682	375	16	2017	2017	NUM
taxlaw-6682	375	17	)	)	PUNCT
taxlaw-6682	375	18	.	.	PUNCT
taxlaw-6682	376	1	108	108	NUM
taxlaw-6682	376	2	the	the	DET
taxlaw-6682	376	3	current	current	ADJ
taxlaw-6682	376	4	system	system	NOUN
taxlaw-6682	376	5	encourages	encourage	VERB
taxlaw-6682	376	6	corporations	corporation	NOUN
taxlaw-6682	376	7	to	to	PART
taxlaw-6682	376	8	issue	issue	VERB
taxlaw-6682	376	9	debt	debt	NOUN
taxlaw-6682	376	10	because	because	SCONJ
taxlaw-6682	376	11	interest	interest	NOUN
taxlaw-6682	376	12	paid	pay	VERB
taxlaw-6682	376	13	on	on	ADP
taxlaw-6682	376	14	debt	debt	NOUN
taxlaw-6682	376	15	instruments	instrument	NOUN
taxlaw-6682	376	16	is	be	AUX
taxlaw-6682	376	17	currently	currently	ADV
taxlaw-6682	376	18	deductible	deductible	ADJ
taxlaw-6682	376	19	while	while	SCONJ
taxlaw-6682	376	20	dividends	dividend	NOUN
taxlaw-6682	376	21	paid	pay	VERB
taxlaw-6682	376	22	are	be	AUX
taxlaw-6682	376	23	not	not	PART
taxlaw-6682	376	24	.	.	PUNCT
taxlaw-6682	377	1	see	see	VERB
taxlaw-6682	377	2	slemrod	slemrod	NOUN
taxlaw-6682	377	3	&	&	CCONJ
taxlaw-6682	377	4	bakija	bakija	NOUN
taxlaw-6682	377	5	,	,	PUNCT
taxlaw-6682	377	6	supra	supra	PROPN
taxlaw-6682	377	7	note	note	PROPN
taxlaw-6682	377	8	68	68	NUM
taxlaw-6682	377	9	,	,	PUNCT
taxlaw-6682	377	10	at	at	ADP
taxlaw-6682	377	11	270	270	NUM
taxlaw-6682	377	12	(	(	PUNCT
taxlaw-6682	377	13	noting	note	VERB
taxlaw-6682	377	14	that	that	SCONJ
taxlaw-6682	377	15	the	the	DET
taxlaw-6682	377	16	current	current	ADJ
taxlaw-6682	377	17	double	double	ADJ
taxlaw-6682	377	18	taxation	taxation	NOUN
taxlaw-6682	377	19	regime	regime	NOUN
taxlaw-6682	377	20	can	can	AUX
taxlaw-6682	377	21	“	"	PUNCT
taxlaw-6682	377	22	put	put	VERB
taxlaw-6682	377	23	an	an	DET
taxlaw-6682	377	24	inefficient	inefficient	ADJ
taxlaw-6682	377	25	penalty	penalty	NOUN
taxlaw-6682	377	26	on	on	ADP
taxlaw-6682	377	27	business	business	NOUN
taxlaw-6682	377	28	activity	activity	NOUN
taxlaw-6682	377	29	carried	carry	VERB
taxlaw-6682	377	30	out	out	ADP
taxlaw-6682	377	31	in	in	ADP
taxlaw-6682	377	32	corporate	corporate	ADJ
taxlaw-6682	377	33	form	form	NOUN
taxlaw-6682	377	34	,	,	PUNCT
taxlaw-6682	377	35	and	and	CCONJ
taxlaw-6682	377	36	it	it	PRON
taxlaw-6682	377	37	distorts	distort	VERB
taxlaw-6682	377	38	corporate	corporate	ADJ
taxlaw-6682	377	39	financial	financial	ADJ
taxlaw-6682	377	40	structure	structure	NOUN
taxlaw-6682	377	41	toward	toward	ADP
taxlaw-6682	377	42	debt	debt	NOUN
taxlaw-6682	377	43	finance	finance	NOUN
taxlaw-6682	377	44	.	.	PUNCT
taxlaw-6682	378	1	it	it	PRON
taxlaw-6682	378	2	also	also	ADV
taxlaw-6682	378	3	may	may	AUX
taxlaw-6682	378	4	make	make	VERB
taxlaw-6682	378	5	investment	investment	NOUN
taxlaw-6682	378	6	in	in	ADP
taxlaw-6682	378	7	corporate	corporate	ADJ
taxlaw-6682	378	8	stock	stock	NOUN
taxlaw-6682	378	9	particularly	particularly	ADV
taxlaw-6682	378	10	unattractive	unattractive	ADJ
taxlaw-6682	378	11	relative	relative	NOUN
taxlaw-6682	378	12	to	to	ADP
taxlaw-6682	378	13	nonbusiness	nonbusiness	ADJ
taxlaw-6682	378	14	investments	investment	NOUN
taxlaw-6682	378	15	such	such	ADJ
taxlaw-6682	378	16	as	as	ADP
taxlaw-6682	378	17	owner	owner	NOUN
taxlaw-6682	378	18	-	-	PUNCT
taxlaw-6682	378	19	occupied	occupy	VERB
taxlaw-6682	378	20	housing	housing	NOUN
taxlaw-6682	378	21	,	,	PUNCT
taxlaw-6682	378	22	causing	cause	VERB
taxlaw-6682	378	23	too	too	ADV
taxlaw-6682	378	24	much	much	ADJ
taxlaw-6682	378	25	high	high	ADV
taxlaw-6682	378	26	-	-	PUNCT
taxlaw-6682	378	27	priced	price	VERB
taxlaw-6682	378	28	housing	housing	NOUN
taxlaw-6682	378	29	to	to	PART
taxlaw-6682	378	30	be	be	AUX
taxlaw-6682	378	31	built	build	VERB
taxlaw-6682	378	32	at	at	ADP
taxlaw-6682	378	33	the	the	DET
taxlaw-6682	378	34	expense	expense	NOUN
taxlaw-6682	378	35	of	of	ADP
taxlaw-6682	378	36	more	more	ADV
taxlaw-6682	378	37	socially	socially	ADV
taxlaw-6682	378	38	productive	productive	ADJ
taxlaw-6682	378	39	corporate	corporate	ADJ
taxlaw-6682	378	40	investments	investment	NOUN
taxlaw-6682	378	41	”	"	PUNCT
taxlaw-6682	378	42	)	)	PUNCT
taxlaw-6682	378	43	.	.	PUNCT
taxlaw-6682	379	1	109	109	NUM
taxlaw-6682	379	2	steven	steven	PROPN
taxlaw-6682	379	3	a.	a.	PROPN
taxlaw-6682	379	4	bank	bank	PROPN
taxlaw-6682	379	5	,	,	PUNCT
taxlaw-6682	379	6	from	from	ADP
taxlaw-6682	379	7	sword	sword	NOUN
taxlaw-6682	379	8	to	to	PART
taxlaw-6682	379	9	shield	shield	VERB
taxlaw-6682	379	10	:	:	PUNCT
taxlaw-6682	379	11	the	the	DET
taxlaw-6682	379	12	transformation	transformation	NOUN
taxlaw-6682	379	13	of	of	ADP
taxlaw-6682	379	14	the	the	DET
taxlaw-6682	379	15	corporate	corporate	ADJ
taxlaw-6682	379	16	income	income	NOUN
taxlaw-6682	379	17	tax	tax	NOUN
taxlaw-6682	379	18	,	,	PUNCT
taxlaw-6682	379	19	1861	1861	NUM
taxlaw-6682	379	20	to	to	PART
taxlaw-6682	379	21	present	present	VERB
taxlaw-6682	379	22	xii	xii	PROPN
taxlaw-6682	379	23	(	(	PUNCT
taxlaw-6682	379	24	2010	2010	NUM
taxlaw-6682	379	25	)	)	PUNCT
taxlaw-6682	379	26	.	.	PUNCT
taxlaw-6682	380	1	110	110	NUM
taxlaw-6682	380	2	i.r.c	i.r.c	NOUN
taxlaw-6682	380	3	.	.	PUNCT
taxlaw-6682	381	1	§	§	PROPN
taxlaw-6682	381	2	531	531	NUM
taxlaw-6682	381	3	(	(	PUNCT
taxlaw-6682	381	4	2012	2012	NUM
taxlaw-6682	381	5	)	)	PUNCT
taxlaw-6682	381	6	.	.	PUNCT
taxlaw-6682	382	1	111	111	NUM
taxlaw-6682	382	2	it	it	PRON
taxlaw-6682	382	3	should	should	AUX
taxlaw-6682	382	4	be	be	AUX
taxlaw-6682	382	5	noted	note	VERB
taxlaw-6682	382	6	that	that	SCONJ
taxlaw-6682	382	7	the	the	DET
taxlaw-6682	382	8	arguments	argument	NOUN
taxlaw-6682	382	9	mentioned	mention	VERB
taxlaw-6682	382	10	above	above	ADV
taxlaw-6682	382	11	are	be	AUX
taxlaw-6682	382	12	mainly	mainly	ADV
taxlaw-6682	382	13	relevant	relevant	ADJ
taxlaw-6682	382	14	to	to	PART
taxlaw-6682	382	15	publicly	publicly	ADV
taxlaw-6682	382	16	traded	trade	VERB
taxlaw-6682	382	17	corporations	corporation	NOUN
taxlaw-6682	382	18	that	that	PRON
taxlaw-6682	382	19	do	do	AUX
taxlaw-6682	382	20	not	not	PART
taxlaw-6682	382	21	have	have	VERB
taxlaw-6682	382	22	the	the	DET
taxlaw-6682	382	23	choice	choice	NOUN
taxlaw-6682	382	24	to	to	PART
taxlaw-6682	382	25	incorporate	incorporate	VERB
taxlaw-6682	382	26	as	as	ADP
taxlaw-6682	382	27	pass	pass	NOUN
taxlaw-6682	382	28	-	-	PUNCT
taxlaw-6682	382	29	through	through	ADP
taxlaw-6682	382	30	entities	entity	NOUN
taxlaw-6682	382	31	(	(	PUNCT
taxlaw-6682	382	32	like	like	ADP
taxlaw-6682	382	33	s	s	PART
taxlaw-6682	382	34	corporations	corporation	NOUN
taxlaw-6682	382	35	)	)	PUNCT
taxlaw-6682	382	36	.	.	PUNCT
taxlaw-6682	383	1	by	by	ADP
taxlaw-6682	383	2	forming	form	VERB
taxlaw-6682	383	3	a	a	DET
taxlaw-6682	383	4	pass	pass	VERB
taxlaw-6682	383	5	-	-	PUNCT
taxlaw-6682	383	6	through	through	ADP
taxlaw-6682	383	7	entity	entity	NOUN
taxlaw-6682	383	8	,	,	PUNCT
taxlaw-6682	383	9	an	an	DET
taxlaw-6682	383	10	investor	investor	NOUN
taxlaw-6682	383	11	could	could	AUX
taxlaw-6682	383	12	avoid	avoid	VERB
taxlaw-6682	383	13	double	double	ADJ
taxlaw-6682	383	14	taxation	taxation	NOUN
taxlaw-6682	383	15	.	.	PUNCT
taxlaw-6682	384	1	recent	recent	ADJ
taxlaw-6682	384	2	data	datum	NOUN
taxlaw-6682	384	3	shows	show	VERB
taxlaw-6682	384	4	that	that	SCONJ
taxlaw-6682	384	5	investors	investor	NOUN
taxlaw-6682	384	6	do	do	AUX
taxlaw-6682	384	7	indeed	indeed	ADV
taxlaw-6682	384	8	choose	choose	VERB
taxlaw-6682	384	9	to	to	PART
taxlaw-6682	384	10	avoid	avoid	VERB
taxlaw-6682	384	11	double	double	ADJ
taxlaw-6682	384	12	taxation	taxation	NOUN
taxlaw-6682	384	13	by	by	ADP
taxlaw-6682	384	14	forming	form	VERB
taxlaw-6682	384	15	their	their	PRON
taxlaw-6682	384	16	businesses	business	NOUN
taxlaw-6682	384	17	as	as	ADP
taxlaw-6682	384	18	pass	pass	NOUN
taxlaw-6682	384	19	-	-	PUNCT
taxlaw-6682	384	20	through	through	ADP
taxlaw-6682	384	21	entities	entity	NOUN
taxlaw-6682	384	22	.	.	PUNCT
taxlaw-6682	385	1	for	for	ADP
taxlaw-6682	385	2	more	more	ADJ
taxlaw-6682	385	3	information	information	NOUN
taxlaw-6682	385	4	,	,	PUNCT
taxlaw-6682	385	5	see	see	VERB
taxlaw-6682	385	6	soi	soi	ADJ
taxlaw-6682	385	7	tax	tax	NOUN
taxlaw-6682	385	8	stat	stat	NOUN
taxlaw-6682	385	9	–	–	PUNCT
taxlaw-6682	385	10	integrated	integrate	VERB
taxlaw-6682	385	11	business	business	NOUN
taxlaw-6682	385	12	data	datum	NOUN
taxlaw-6682	385	13	,	,	PUNCT
taxlaw-6682	385	14	irs	irs	PROPN
taxlaw-6682	385	15	(	(	PUNCT
taxlaw-6682	385	16	apr	apr	PROPN
taxlaw-6682	385	17	.	.	PROPN
taxlaw-6682	385	18	15	15	NUM
taxlaw-6682	385	19	,	,	PUNCT
taxlaw-6682	385	20	2015	2015	NUM
taxlaw-6682	385	21	)	)	PUNCT
taxlaw-6682	385	22	,	,	PUNCT
taxlaw-6682	385	23	available	available	ADJ
taxlaw-6682	385	24	at	at	ADP
taxlaw-6682	385	25	https://www.irs.gov/uac/soi-tax-stats-integrated-business-data	https://www.irs.gov/uac/soi-tax-stats-integrated-business-data	PROPN
taxlaw-6682	385	26	[	[	X
taxlaw-6682	385	27	https://perma.cc/92l9-q98e	https://perma.cc/92l9-q98e	X
taxlaw-6682	385	28	]	]	X
taxlaw-6682	385	29	.	.	PUNCT
taxlaw-6682	386	1	112	112	NUM
taxlaw-6682	386	2	edward	edward	PROPN
taxlaw-6682	386	3	d.	d.	PROPN
taxlaw-6682	386	4	kleinbard	kleinbard	PROPN
taxlaw-6682	386	5	,	,	PUNCT
taxlaw-6682	386	6	the	the	DET
taxlaw-6682	386	7	trojan	trojan	NOUN
taxlaw-6682	386	8	horse	horse	NOUN
taxlaw-6682	386	9	of	of	ADP
taxlaw-6682	386	10	corporate	corporate	ADJ
taxlaw-6682	386	11	integration	integration	NOUN
taxlaw-6682	386	12	,	,	PUNCT
taxlaw-6682	386	13	152	152	NUM
taxlaw-6682	386	14	tax	tax	NOUN
taxlaw-6682	386	15	notes	note	NOUN
taxlaw-6682	386	16	957	957	NUM
taxlaw-6682	386	17	,	,	PUNCT
taxlaw-6682	386	18	960	960	NUM
taxlaw-6682	386	19	(	(	PUNCT
taxlaw-6682	386	20	2016	2016	NUM
taxlaw-6682	386	21	)	)	PUNCT
taxlaw-6682	386	22	.	.	PUNCT
taxlaw-6682	387	1	113	113	NUM
taxlaw-6682	388	1	i	i	PRON
taxlaw-6682	388	2	d.	d.	PROPN
taxlaw-6682	388	3	see	see	VERB
taxlaw-6682	388	4	also	also	ADV
taxlaw-6682	388	5	senator	senator	PROPN
taxlaw-6682	388	6	orrin	orrin	PROPN
taxlaw-6682	388	7	hatch	hatch	PROPN
taxlaw-6682	388	8	,	,	PUNCT
taxlaw-6682	388	9	keynote	keynote	ADJ
taxlaw-6682	388	10	speech	speech	NOUN
taxlaw-6682	388	11	at	at	ADP
taxlaw-6682	388	12	bloomberg	bloomberg	PROPN
taxlaw-6682	388	13	bna	bna	PROPN
taxlaw-6682	388	14	tax	tax	NOUN
taxlaw-6682	388	15	policy	policy	NOUN
taxlaw-6682	388	16	event	event	NOUN
taxlaw-6682	388	17	,	,	PUNCT
taxlaw-6682	388	18	the	the	DET
taxlaw-6682	388	19	politics	politic	NOUN
taxlaw-6682	388	20	of	of	ADP
taxlaw-6682	388	21	tax	tax	NOUN
taxlaw-6682	388	22	:	:	PUNCT
taxlaw-6682	388	23	making	make	VERB
taxlaw-6682	388	24	sense	sense	NOUN
taxlaw-6682	388	25	of	of	ADP
taxlaw-6682	388	26	uncertainty	uncertainty	NOUN
taxlaw-6682	388	27	(	(	PUNCT
taxlaw-6682	388	28	feb	feb	PROPN
taxlaw-6682	388	29	.	.	PROPN
taxlaw-6682	388	30	24	24	NUM
taxlaw-6682	388	31	,	,	PUNCT
taxlaw-6682	388	32	2016	2016	NUM
taxlaw-6682	388	33	)	)	PUNCT
taxlaw-6682	388	34	available	available	ADJ
taxlaw-6682	388	35	at	at	ADP
taxlaw-6682	388	36	https://www.finance.senate.gov/chairmans-news/hatchoffers-keynote-address-at-bloomberg-bna-tax-policy-event	https://www.finance.senate.gov/chairmans-news/hatchoffers-keynote-address-at-bloomberg-bna-tax-policy-event	PROPN
taxlaw-6682	388	37	[	[	X
taxlaw-6682	388	38	https://perma.cc/x8du-9gvt	https://perma.cc/x8du-9gvt	NOUN
taxlaw-6682	388	39	]	]	PUNCT
taxlaw-6682	388	40	)	)	PUNCT
taxlaw-6682	388	41	.	.	PUNCT
taxlaw-6682	389	1	2020	2020	NUM
taxlaw-6682	389	2	]	]	PUNCT
taxlaw-6682	390	1	the	the	DET
taxlaw-6682	390	2	case	case	NOUN
taxlaw-6682	390	3	for	for	ADP
taxlaw-6682	390	4	tax	tax	NOUN
taxlaw-6682	390	5	integration	integration	NOUN
taxlaw-6682	390	6	and	and	CCONJ
taxlaw-6682	390	7	current	current	ADJ
taxlaw-6682	390	8	-	-	PUNCT
taxlaw-6682	390	9	base	base	NOUN
taxlaw-6682	390	10	taxation	taxation	NOUN
taxlaw-6682	390	11	17	17	NUM
taxlaw-6682	390	12	of	of	ADP
taxlaw-6682	390	13	characterization	characterization	NOUN
taxlaw-6682	390	14	(	(	PUNCT
taxlaw-6682	390	15	from	from	ADP
taxlaw-6682	390	16	income	income	NOUN
taxlaw-6682	390	17	tax	tax	NOUN
taxlaw-6682	390	18	to	to	PART
taxlaw-6682	390	19	wht	wht	VERB
taxlaw-6682	390	20	)	)	PUNCT
taxlaw-6682	390	21	presumably	presumably	ADV
taxlaw-6682	390	22	allows	allow	VERB
taxlaw-6682	390	23	corporations	corporation	NOUN
taxlaw-6682	390	24	to	to	PART
taxlaw-6682	390	25	reduce	reduce	VERB
taxlaw-6682	390	26	their	their	PRON
taxlaw-6682	390	27	tax	tax	NOUN
taxlaw-6682	390	28	liability	liability	NOUN
taxlaw-6682	390	29	for	for	ADP
taxlaw-6682	390	30	accounting	accounting	NOUN
taxlaw-6682	390	31	purposes	purpose	NOUN
taxlaw-6682	390	32	,	,	PUNCT
taxlaw-6682	390	33	resulting	result	VERB
taxlaw-6682	390	34	in	in	ADP
taxlaw-6682	390	35	a	a	DET
taxlaw-6682	390	36	lower	low	ADJ
taxlaw-6682	390	37	effective	effective	ADJ
taxlaw-6682	390	38	tax	tax	NOUN
taxlaw-6682	390	39	rate	rate	NOUN
taxlaw-6682	390	40	and	and	CCONJ
taxlaw-6682	390	41	higher	high	ADJ
taxlaw-6682	390	42	earnings	earning	NOUN
taxlaw-6682	390	43	per	per	ADP
taxlaw-6682	390	44	share	share	NOUN
taxlaw-6682	390	45	.	.	PUNCT
taxlaw-6682	391	1	the	the	DET
taxlaw-6682	391	2	main	main	ADJ
taxlaw-6682	391	3	problem	problem	NOUN
taxlaw-6682	391	4	with	with	ADP
taxlaw-6682	391	5	this	this	DET
taxlaw-6682	391	6	approach	approach	NOUN
taxlaw-6682	391	7	is	be	AUX
taxlaw-6682	391	8	that	that	SCONJ
taxlaw-6682	391	9	such	such	DET
taxlaw-6682	391	10	a	a	DET
taxlaw-6682	391	11	change	change	NOUN
taxlaw-6682	391	12	is	be	AUX
taxlaw-6682	391	13	an	an	DET
taxlaw-6682	391	14	artificial	artificial	ADJ
taxlaw-6682	391	15	one	one	NOUN
taxlaw-6682	391	16	and	and	CCONJ
taxlaw-6682	391	17	will	will	AUX
taxlaw-6682	391	18	affect	affect	VERB
taxlaw-6682	391	19	only	only	ADV
taxlaw-6682	391	20	the	the	DET
taxlaw-6682	391	21	financial	financial	ADJ
taxlaw-6682	391	22	statements	statement	NOUN
taxlaw-6682	391	23	of	of	ADP
taxlaw-6682	391	24	corporations.114	corporations.114	NOUN
taxlaw-6682	391	25	this	this	DET
taxlaw-6682	391	26	issue	issue	NOUN
taxlaw-6682	391	27	will	will	AUX
taxlaw-6682	391	28	be	be	AUX
taxlaw-6682	391	29	discussed	discuss	VERB
taxlaw-6682	391	30	further	far	ADV
taxlaw-6682	391	31	below	below	ADV
taxlaw-6682	391	32	.	.	PUNCT
taxlaw-6682	392	1	a.	a.	NOUN
taxlaw-6682	393	1	the	the	DET
taxlaw-6682	393	2	main	main	ADJ
taxlaw-6682	393	3	problems	problem	NOUN
taxlaw-6682	393	4	of	of	ADP
taxlaw-6682	393	5	tax	tax	NOUN
taxlaw-6682	393	6	integration	integration	NOUN
taxlaw-6682	393	7	since	since	SCONJ
taxlaw-6682	393	8	dpd	dpd	PROPN
taxlaw-6682	393	9	with	with	ADP
taxlaw-6682	393	10	wht	wht	NOUN
taxlaw-6682	393	11	and	and	CCONJ
taxlaw-6682	393	12	imputation	imputation	NOUN
taxlaw-6682	393	13	are	be	AUX
taxlaw-6682	393	14	economically	economically	ADV
taxlaw-6682	393	15	equivalent	equivalent	ADJ
taxlaw-6682	393	16	,	,	PUNCT
taxlaw-6682	393	17	both	both	DET
taxlaw-6682	393	18	forms	form	NOUN
taxlaw-6682	393	19	bear	bear	VERB
taxlaw-6682	393	20	similar	similar	ADJ
taxlaw-6682	393	21	design	design	NOUN
taxlaw-6682	393	22	issues	issue	NOUN
taxlaw-6682	393	23	.	.	PUNCT
taxlaw-6682	394	1	as	as	SCONJ
taxlaw-6682	394	2	will	will	AUX
taxlaw-6682	394	3	be	be	AUX
taxlaw-6682	394	4	discussed	discuss	VERB
taxlaw-6682	394	5	below	below	ADV
taxlaw-6682	394	6	,	,	PUNCT
taxlaw-6682	394	7	on	on	ADP
taxlaw-6682	394	8	the	the	DET
taxlaw-6682	394	9	domestically	domestically	ADV
taxlaw-6682	394	10	side	side	NOUN
taxlaw-6682	394	11	,	,	PUNCT
taxlaw-6682	394	12	these	these	DET
taxlaw-6682	394	13	issues	issue	NOUN
taxlaw-6682	394	14	include	include	VERB
taxlaw-6682	394	15	the	the	DET
taxlaw-6682	394	16	treatment	treatment	NOUN
taxlaw-6682	394	17	of	of	ADP
taxlaw-6682	394	18	(	(	PUNCT
taxlaw-6682	394	19	1	1	NUM
taxlaw-6682	394	20	)	)	PUNCT
taxlaw-6682	394	21	corporate	corporate	ADJ
taxlaw-6682	394	22	income	income	NOUN
taxlaw-6682	394	23	that	that	PRON
taxlaw-6682	394	24	has	have	AUX
taxlaw-6682	394	25	not	not	PART
taxlaw-6682	394	26	been	be	AUX
taxlaw-6682	394	27	previously	previously	ADV
taxlaw-6682	394	28	taxed	tax	VERB
taxlaw-6682	394	29	by	by	ADP
taxlaw-6682	394	30	the	the	DET
taxlaw-6682	394	31	united	united	PROPN
taxlaw-6682	394	32	states	states	PROPN
taxlaw-6682	394	33	;	;	PUNCT
taxlaw-6682	394	34	(	(	PUNCT
taxlaw-6682	394	35	2	2	X
taxlaw-6682	394	36	)	)	PUNCT
taxlaw-6682	394	37	retained	retain	VERB
taxlaw-6682	394	38	,	,	PUNCT
taxlaw-6682	394	39	undistributed	undistributed	ADJ
taxlaw-6682	394	40	,	,	PUNCT
taxlaw-6682	394	41	earnings	earning	NOUN
taxlaw-6682	394	42	;	;	PUNCT
taxlaw-6682	394	43	and	and	CCONJ
taxlaw-6682	394	44	(	(	PUNCT
taxlaw-6682	394	45	3	3	X
taxlaw-6682	394	46	)	)	PUNCT
taxlaw-6682	394	47	distributions	distribution	NOUN
taxlaw-6682	394	48	to	to	ADP
taxlaw-6682	394	49	tax	tax	NOUN
taxlaw-6682	394	50	-	-	PUNCT
taxlaw-6682	394	51	exempt	exempt	ADJ
taxlaw-6682	394	52	shareholders.115	shareholders.115	NOUN
taxlaw-6682	394	53	all	all	PRON
taxlaw-6682	394	54	of	of	ADP
taxlaw-6682	394	55	the	the	DET
taxlaw-6682	394	56	above	above	ADJ
taxlaw-6682	394	57	have	have	AUX
taxlaw-6682	394	58	been	be	AUX
taxlaw-6682	394	59	substantially	substantially	ADV
taxlaw-6682	394	60	addressed	address	VERB
taxlaw-6682	394	61	in	in	ADP
taxlaw-6682	394	62	prior	prior	ADJ
taxlaw-6682	394	63	work	work	NOUN
taxlaw-6682	394	64	related	relate	VERB
taxlaw-6682	394	65	to	to	ADP
taxlaw-6682	394	66	tax	tax	NOUN
taxlaw-6682	394	67	integration	integration	NOUN
taxlaw-6682	394	68	(	(	PUNCT
taxlaw-6682	394	69	either	either	CCONJ
taxlaw-6682	394	70	in	in	ADP
taxlaw-6682	394	71	the	the	DET
taxlaw-6682	394	72	form	form	NOUN
taxlaw-6682	394	73	of	of	ADP
taxlaw-6682	394	74	dpd	dpd	NOUN
taxlaw-6682	394	75	or	or	CCONJ
taxlaw-6682	394	76	imputation	imputation	NOUN
taxlaw-6682	394	77	)	)	PUNCT
taxlaw-6682	394	78	.	.	PUNCT
taxlaw-6682	395	1	in	in	ADP
taxlaw-6682	395	2	addition	addition	NOUN
taxlaw-6682	395	3	to	to	ADP
taxlaw-6682	395	4	the	the	DET
taxlaw-6682	395	5	above	above	ADJ
taxlaw-6682	395	6	,	,	PUNCT
taxlaw-6682	395	7	elimination	elimination	NOUN
taxlaw-6682	395	8	of	of	ADP
taxlaw-6682	395	9	the	the	DET
taxlaw-6682	395	10	double	double	ADJ
taxlaw-6682	395	11	taxation	taxation	NOUN
taxlaw-6682	395	12	regime	regime	NOUN
taxlaw-6682	395	13	might	might	AUX
taxlaw-6682	395	14	diminish	diminish	VERB
taxlaw-6682	395	15	the	the	DET
taxlaw-6682	395	16	tax	tax	NOUN
taxlaw-6682	395	17	code	code	NOUN
taxlaw-6682	395	18	’s	’s	PART
taxlaw-6682	395	19	ability	ability	NOUN
taxlaw-6682	395	20	to	to	PART
taxlaw-6682	395	21	regulate	regulate	VERB
taxlaw-6682	395	22	or	or	CCONJ
taxlaw-6682	395	23	incentivize	incentivize	VERB
taxlaw-6682	395	24	corporate	corporate	ADJ
taxlaw-6682	395	25	behavior	behavior	NOUN
taxlaw-6682	395	26	.	.	PUNCT
taxlaw-6682	396	1	these	these	DET
taxlaw-6682	396	2	issues	issue	NOUN
taxlaw-6682	396	3	related	relate	VERB
taxlaw-6682	396	4	to	to	ADP
taxlaw-6682	396	5	the	the	DET
taxlaw-6682	396	6	current	current	ADJ
taxlaw-6682	396	7	u.s	u.s	PROPN
taxlaw-6682	396	8	.	.	PROPN
taxlaw-6682	396	9	international	international	ADJ
taxlaw-6682	396	10	tax	tax	NOUN
taxlaw-6682	396	11	regime	regime	NOUN
taxlaw-6682	396	12	will	will	AUX
taxlaw-6682	396	13	be	be	AUX
taxlaw-6682	396	14	discussed	discuss	VERB
taxlaw-6682	396	15	in	in	ADP
taxlaw-6682	396	16	the	the	DET
taxlaw-6682	396	17	next	next	ADJ
taxlaw-6682	396	18	part	part	NOUN
taxlaw-6682	396	19	.	.	PUNCT
taxlaw-6682	397	1	1	1	X
taxlaw-6682	397	2	.	.	X
taxlaw-6682	397	3	corporate	corporate	ADJ
taxlaw-6682	397	4	income	income	NOUN
taxlaw-6682	397	5	not	not	PART
taxlaw-6682	397	6	previously	previously	ADV
taxlaw-6682	397	7	taxed	tax	VERB
taxlaw-6682	397	8	by	by	ADP
taxlaw-6682	397	9	the	the	DET
taxlaw-6682	397	10	united	united	PROPN
taxlaw-6682	397	11	states	states	PROPN
taxlaw-6682	397	12	the	the	DET
taxlaw-6682	397	13	first	first	ADJ
taxlaw-6682	397	14	problem	problem	NOUN
taxlaw-6682	397	15	—	—	PUNCT
taxlaw-6682	397	16	extending	extend	VERB
taxlaw-6682	397	17	integration	integration	NOUN
taxlaw-6682	397	18	benefits	benefit	NOUN
taxlaw-6682	397	19	to	to	PART
taxlaw-6682	397	20	income	income	VERB
taxlaw-6682	397	21	that	that	PRON
taxlaw-6682	397	22	was	be	AUX
taxlaw-6682	397	23	not	not	PART
taxlaw-6682	397	24	previously	previously	ADV
taxlaw-6682	397	25	taxed	tax	VERB
taxlaw-6682	397	26	by	by	ADP
taxlaw-6682	397	27	the	the	DET
taxlaw-6682	397	28	unites	unite	NOUN
taxlaw-6682	397	29	states	state	NOUN
taxlaw-6682	397	30	—	—	PUNCT
taxlaw-6682	397	31	is	be	AUX
taxlaw-6682	397	32	sometimes	sometimes	ADV
taxlaw-6682	397	33	referred	refer	VERB
taxlaw-6682	397	34	to	to	ADP
taxlaw-6682	397	35	as	as	ADP
taxlaw-6682	397	36	“	"	PUNCT
taxlaw-6682	397	37	super	super	NOUN
taxlaw-6682	397	38	-	-	NOUN
taxlaw-6682	397	39	integration	integration	NOUN
taxlaw-6682	397	40	.	.	PUNCT
taxlaw-6682	398	1	”116	”116	PUNCT
taxlaw-6682	398	2	to	to	PART
taxlaw-6682	398	3	illustrate	illustrate	VERB
taxlaw-6682	398	4	,	,	PUNCT
taxlaw-6682	398	5	assume	assume	VERB
taxlaw-6682	398	6	a	a	DET
taxlaw-6682	398	7	corporation	corporation	NOUN
taxlaw-6682	398	8	investing	invest	VERB
taxlaw-6682	398	9	in	in	ADP
taxlaw-6682	398	10	tax	tax	NOUN
taxlaw-6682	398	11	-	-	PUNCT
taxlaw-6682	398	12	free	free	ADJ
taxlaw-6682	398	13	municipal	municipal	ADJ
taxlaw-6682	398	14	bonds	bond	NOUN
taxlaw-6682	398	15	and	and	CCONJ
taxlaw-6682	398	16	then	then	ADV
taxlaw-6682	398	17	distributing	distribute	VERB
taxlaw-6682	398	18	the	the	DET
taxlaw-6682	398	19	earnings	earning	NOUN
taxlaw-6682	398	20	from	from	ADP
taxlaw-6682	398	21	the	the	DET
taxlaw-6682	398	22	bonds	bond	NOUN
taxlaw-6682	398	23	to	to	ADP
taxlaw-6682	398	24	shareholders	shareholder	NOUN
taxlaw-6682	398	25	in	in	ADP
taxlaw-6682	398	26	the	the	DET
taxlaw-6682	398	27	form	form	NOUN
taxlaw-6682	398	28	of	of	ADP
taxlaw-6682	398	29	a	a	DET
taxlaw-6682	398	30	dividend	dividend	NOUN
taxlaw-6682	398	31	,	,	PUNCT
taxlaw-6682	398	32	without	without	ADP
taxlaw-6682	398	33	previously	previously	ADV
taxlaw-6682	398	34	bearing	bear	VERB
taxlaw-6682	398	35	corporate	corporate	ADJ
taxlaw-6682	398	36	tax	tax	NOUN
taxlaw-6682	398	37	on	on	ADP
taxlaw-6682	398	38	those	those	DET
taxlaw-6682	398	39	earnings	earning	NOUN
taxlaw-6682	398	40	.	.	PUNCT
taxlaw-6682	399	1	under	under	ADP
taxlaw-6682	399	2	the	the	DET
taxlaw-6682	399	3	dpd	dpd	NOUN
taxlaw-6682	399	4	(	(	PUNCT
taxlaw-6682	399	5	with	with	ADP
taxlaw-6682	399	6	no	no	DET
taxlaw-6682	399	7	wht	wht	NOUN
taxlaw-6682	399	8	)	)	PUNCT
taxlaw-6682	399	9	form	form	NOUN
taxlaw-6682	399	10	of	of	ADP
taxlaw-6682	399	11	integration	integration	NOUN
taxlaw-6682	399	12	,	,	PUNCT
taxlaw-6682	399	13	such	such	ADJ
taxlaw-6682	399	14	income	income	NOUN
taxlaw-6682	399	15	might	might	AUX
taxlaw-6682	399	16	escape	escape	VERB
taxlaw-6682	399	17	u.s	u.s	PROPN
taxlaw-6682	399	18	.	.	PROPN
taxlaw-6682	399	19	tax	tax	NOUN
taxlaw-6682	399	20	completely	completely	ADV
taxlaw-6682	399	21	.	.	PUNCT
taxlaw-6682	400	1	if	if	SCONJ
taxlaw-6682	400	2	a	a	DET
taxlaw-6682	400	3	deduction	deduction	NOUN
taxlaw-6682	400	4	is	be	AUX
taxlaw-6682	400	5	granted	grant	VERB
taxlaw-6682	400	6	,	,	PUNCT
taxlaw-6682	400	7	not	not	PART
taxlaw-6682	400	8	only	only	ADV
taxlaw-6682	400	9	will	will	AUX
taxlaw-6682	400	10	the	the	DET
taxlaw-6682	400	11	distribution	distribution	NOUN
taxlaw-6682	400	12	not	not	PART
taxlaw-6682	400	13	bear	bear	VERB
taxlaw-6682	400	14	any	any	DET
taxlaw-6682	400	15	corporate	corporate	ADJ
taxlaw-6682	400	16	tax	tax	NOUN
taxlaw-6682	400	17	(	(	PUNCT
taxlaw-6682	400	18	because	because	SCONJ
taxlaw-6682	400	19	the	the	DET
taxlaw-6682	400	20	interest	interest	NOUN
taxlaw-6682	400	21	from	from	ADP
taxlaw-6682	400	22	these	these	DET
taxlaw-6682	400	23	bonds	bond	NOUN
taxlaw-6682	400	24	is	be	AUX
taxlaw-6682	400	25	tax	tax	NOUN
taxlaw-6682	400	26	-	-	PUNCT
taxlaw-6682	400	27	free	free	ADJ
taxlaw-6682	400	28	)	)	PUNCT
taxlaw-6682	400	29	,	,	PUNCT
taxlaw-6682	400	30	but	but	CCONJ
taxlaw-6682	400	31	it	it	PRON
taxlaw-6682	400	32	will	will	AUX
taxlaw-6682	400	33	also	also	ADV
taxlaw-6682	400	34	reduce	reduce	VERB
taxlaw-6682	400	35	the	the	DET
taxlaw-6682	400	36	total	total	ADJ
taxlaw-6682	400	37	corporate	corporate	ADJ
taxlaw-6682	400	38	tax	tax	NOUN
taxlaw-6682	400	39	liability	liability	NOUN
taxlaw-6682	400	40	because	because	SCONJ
taxlaw-6682	400	41	of	of	ADP
taxlaw-6682	400	42	the	the	DET
taxlaw-6682	400	43	deduction	deduction	NOUN
taxlaw-6682	400	44	.	.	PUNCT
taxlaw-6682	401	1	the	the	DET
taxlaw-6682	401	2	result	result	NOUN
taxlaw-6682	401	3	will	will	AUX
taxlaw-6682	401	4	be	be	AUX
taxlaw-6682	401	5	a	a	DET
taxlaw-6682	401	6	negative	negative	ADJ
taxlaw-6682	401	7	tax	tax	NOUN
taxlaw-6682	401	8	liability	liability	NOUN
taxlaw-6682	401	9	,	,	PUNCT
taxlaw-6682	401	10	or	or	CCONJ
taxlaw-6682	401	11	a	a	DET
taxlaw-6682	401	12	tax	tax	NOUN
taxlaw-6682	401	13	shield	shield	NOUN
taxlaw-6682	401	14	at	at	ADP
taxlaw-6682	401	15	the	the	DET
taxlaw-6682	401	16	corporate	corporate	ADJ
taxlaw-6682	401	17	level	level	NOUN
taxlaw-6682	401	18	.	.	PUNCT
taxlaw-6682	402	1	the	the	DET
taxlaw-6682	402	2	distribution	distribution	NOUN
taxlaw-6682	402	3	,	,	PUNCT
taxlaw-6682	402	4	on	on	ADP
taxlaw-6682	402	5	the	the	DET
taxlaw-6682	402	6	other	other	ADJ
taxlaw-6682	402	7	hand	hand	NOUN
taxlaw-6682	402	8	,	,	PUNCT
taxlaw-6682	402	9	will	will	AUX
taxlaw-6682	402	10	be	be	AUX
taxlaw-6682	402	11	taxed	tax	VERB
taxlaw-6682	402	12	at	at	ADP
taxlaw-6682	402	13	the	the	DET
taxlaw-6682	402	14	shareholder	shareholder	NOUN
taxlaw-6682	402	15	level	level	NOUN
taxlaw-6682	402	16	.	.	PUNCT
taxlaw-6682	403	1	taken	take	VERB
taxlaw-6682	403	2	together	together	ADV
taxlaw-6682	403	3	,	,	PUNCT
taxlaw-6682	403	4	the	the	DET
taxlaw-6682	403	5	revenue	revenue	NOUN
taxlaw-6682	403	6	will	will	AUX
taxlaw-6682	403	7	be	be	AUX
taxlaw-6682	403	8	minimal	minimal	ADJ
taxlaw-6682	403	9	(	(	PUNCT
taxlaw-6682	403	10	or	or	CCONJ
taxlaw-6682	403	11	negative	negative	ADJ
taxlaw-6682	403	12	)	)	PUNCT
taxlaw-6682	403	13	as	as	SCONJ
taxlaw-6682	403	14	the	the	DET
taxlaw-6682	403	15	saving	saving	NOUN
taxlaw-6682	403	16	from	from	ADP
taxlaw-6682	403	17	the	the	DET
taxlaw-6682	403	18	tax	tax	NOUN
taxlaw-6682	403	19	shield	shield	NOUN
taxlaw-6682	403	20	will	will	AUX
taxlaw-6682	403	21	offset	offset	VERB
taxlaw-6682	403	22	the	the	DET
taxlaw-6682	403	23	tax	tax	NOUN
taxlaw-6682	403	24	collected	collect	VERB
taxlaw-6682	403	25	from	from	ADP
taxlaw-6682	403	26	the	the	DET
taxlaw-6682	403	27	shareholder	shareholder	NOUN
taxlaw-6682	403	28	.	.	PUNCT
taxlaw-6682	404	1	the	the	DET
taxlaw-6682	404	2	general	general	ADJ
taxlaw-6682	404	3	question	question	NOUN
taxlaw-6682	404	4	with	with	ADP
taxlaw-6682	404	5	respect	respect	NOUN
taxlaw-6682	404	6	to	to	ADP
taxlaw-6682	404	7	this	this	DET
taxlaw-6682	404	8	problem	problem	NOUN
taxlaw-6682	404	9	is	be	AUX
taxlaw-6682	404	10	whether	whether	SCONJ
taxlaw-6682	404	11	tax	tax	NOUN
taxlaw-6682	404	12	preference	preference	NOUN
taxlaw-6682	404	13	should	should	AUX
taxlaw-6682	404	14	be	be	AUX
taxlaw-6682	404	15	passed	pass	VERB
taxlaw-6682	404	16	through	through	ADP
taxlaw-6682	404	17	the	the	DET
taxlaw-6682	404	18	corporation	corporation	NOUN
taxlaw-6682	404	19	to	to	ADP
taxlaw-6682	404	20	its	its	PRON
taxlaw-6682	404	21	shareholders	shareholder	NOUN
taxlaw-6682	404	22	.	.	PUNCT
taxlaw-6682	405	1	in	in	ADP
taxlaw-6682	405	2	other	other	ADJ
taxlaw-6682	405	3	words	word	NOUN
taxlaw-6682	405	4	,	,	PUNCT
taxlaw-6682	405	5	the	the	DET
taxlaw-6682	405	6	question	question	NOUN
taxlaw-6682	405	7	is	be	AUX
taxlaw-6682	405	8	whether	whether	SCONJ
taxlaw-6682	405	9	the	the	DET
taxlaw-6682	405	10	shareholders	shareholder	NOUN
taxlaw-6682	405	11	should	should	AUX
taxlaw-6682	405	12	enjoy	enjoy	VERB
taxlaw-6682	405	13	the	the	DET
taxlaw-6682	405	14	tax	tax	NOUN
taxlaw-6682	405	15	benefit	benefit	NOUN
taxlaw-6682	405	16	of	of	ADP
taxlaw-6682	405	17	investment	investment	NOUN
taxlaw-6682	405	18	in	in	ADP
taxlaw-6682	405	19	a	a	DET
taxlaw-6682	405	20	municipal	municipal	ADJ
taxlaw-6682	405	21	bond	bond	NOUN
taxlaw-6682	405	22	through	through	ADP
taxlaw-6682	405	23	a	a	DET
taxlaw-6682	405	24	corporation.117	corporation.117	NOUN
taxlaw-6682	405	25	if	if	SCONJ
taxlaw-6682	405	26	the	the	DET
taxlaw-6682	405	27	answer	answer	NOUN
taxlaw-6682	405	28	is	be	AUX
taxlaw-6682	405	29	in	in	ADP
taxlaw-6682	405	30	the	the	DET
taxlaw-6682	405	31	affirmative	affirmative	NOUN
taxlaw-6682	405	32	,	,	PUNCT
taxlaw-6682	405	33	then	then	ADV
taxlaw-6682	405	34	we	we	PRON
taxlaw-6682	405	35	should	should	AUX
taxlaw-6682	405	36	accept	accept	VERB
taxlaw-6682	405	37	the	the	DET
taxlaw-6682	405	38	result	result	NOUN
taxlaw-6682	405	39	of	of	ADP
taxlaw-6682	405	40	minimal	minimal	ADJ
taxlaw-6682	405	41	taxation	taxation	NOUN
taxlaw-6682	405	42	when	when	SCONJ
taxlaw-6682	405	43	earnings	earning	NOUN
taxlaw-6682	405	44	from	from	ADP
taxlaw-6682	405	45	tax	tax	NOUN
taxlaw-6682	405	46	-	-	PUNCT
taxlaw-6682	405	47	free	free	ADJ
taxlaw-6682	405	48	bonds	bond	NOUN
taxlaw-6682	405	49	“	"	PUNCT
taxlaw-6682	405	50	escape	escape	NOUN
taxlaw-6682	405	51	”	"	PUNCT
taxlaw-6682	405	52	taxation	taxation	NOUN
taxlaw-6682	405	53	.	.	PUNCT
taxlaw-6682	406	1	one	one	NUM
taxlaw-6682	406	2	solution	solution	NOUN
taxlaw-6682	406	3	to	to	ADP
taxlaw-6682	406	4	this	this	DET
taxlaw-6682	406	5	problem	problem	NOUN
taxlaw-6682	406	6	might	might	AUX
taxlaw-6682	406	7	be	be	AUX
taxlaw-6682	406	8	to	to	PART
taxlaw-6682	406	9	limit	limit	VERB
taxlaw-6682	406	10	the	the	DET
taxlaw-6682	406	11	dpd	dpd	NOUN
taxlaw-6682	406	12	to	to	PART
taxlaw-6682	406	13	corporate	corporate	ADJ
taxlaw-6682	406	14	taxable	taxable	ADJ
taxlaw-6682	406	15	income	income	NOUN
taxlaw-6682	406	16	,	,	PUNCT
taxlaw-6682	406	17	using	use	VERB
taxlaw-6682	406	18	an	an	DET
taxlaw-6682	406	19	eda	eda	PROPN
taxlaw-6682	406	20	,	,	PUNCT
taxlaw-6682	406	21	as	as	SCONJ
taxlaw-6682	406	22	discussed	discuss	VERB
taxlaw-6682	406	23	in	in	ADP
taxlaw-6682	406	24	part	part	NOUN
taxlaw-6682	406	25	i.	i.	NOUN
taxlaw-6682	406	26	another	another	DET
taxlaw-6682	406	27	possible	possible	ADJ
taxlaw-6682	406	28	solution	solution	NOUN
taxlaw-6682	406	29	would	would	AUX
taxlaw-6682	406	30	be	be	AUX
taxlaw-6682	406	31	to	to	PART
taxlaw-6682	406	32	impose	impose	VERB
taxlaw-6682	406	33	a	a	DET
taxlaw-6682	406	34	compensatory	compensatory	ADJ
taxlaw-6682	406	35	tax	tax	NOUN
taxlaw-6682	406	36	on	on	ADP
taxlaw-6682	406	37	distributions	distribution	NOUN
taxlaw-6682	406	38	out	out	ADP
taxlaw-6682	406	39	of	of	ADP
taxlaw-6682	406	40	earnings	earning	NOUN
taxlaw-6682	406	41	that	that	PRON
taxlaw-6682	406	42	were	be	AUX
taxlaw-6682	406	43	not	not	PART
taxlaw-6682	406	44	previously	previously	ADV
taxlaw-6682	406	45	taxed.118	taxed.118	VERB
taxlaw-6682	406	46	a	a	DET
taxlaw-6682	406	47	wht	wht	NOUN
taxlaw-6682	406	48	,	,	PUNCT
taxlaw-6682	406	49	applied	apply	VERB
taxlaw-6682	406	50	to	to	ADP
taxlaw-6682	406	51	all	all	DET
taxlaw-6682	406	52	distributions	distribution	NOUN
taxlaw-6682	406	53	,	,	PUNCT
taxlaw-6682	406	54	could	could	AUX
taxlaw-6682	406	55	function	function	VERB
taxlaw-6682	406	56	as	as	ADP
taxlaw-6682	406	57	a	a	DET
taxlaw-6682	406	58	compensatory	compensatory	ADJ
taxlaw-6682	406	59	tax	tax	NOUN
taxlaw-6682	406	60	,	,	PUNCT
taxlaw-6682	406	61	and	and	CCONJ
taxlaw-6682	406	62	would	would	AUX
taxlaw-6682	406	63	help	help	VERB
taxlaw-6682	406	64	to	to	PART
taxlaw-6682	406	65	eliminate	eliminate	VERB
taxlaw-6682	406	66	any	any	DET
taxlaw-6682	406	67	pass	pass	NOUN
taxlaw-6682	406	68	-	-	PUNCT
taxlaw-6682	406	69	through	through	NOUN
taxlaw-6682	406	70	of	of	ADP
taxlaw-6682	406	71	corporate	corporate	ADJ
taxlaw-6682	406	72	preferences	preference	NOUN
taxlaw-6682	406	73	.	.	PUNCT
taxlaw-6682	407	1	in	in	ADP
taxlaw-6682	407	2	a	a	DET
taxlaw-6682	407	3	study	study	NOUN
taxlaw-6682	407	4	of	of	ADP
taxlaw-6682	407	5	eight	eight	NUM
taxlaw-6682	407	6	industrialized	industrialized	ADJ
taxlaw-6682	407	7	countries	country	NOUN
taxlaw-6682	407	8	that	that	PRON
taxlaw-6682	407	9	have	have	AUX
taxlaw-6682	407	10	adopted	adopt	VERB
taxlaw-6682	407	11	integration	integration	NOUN
taxlaw-6682	407	12	in	in	ADP
taxlaw-6682	407	13	the	the	DET
taxlaw-6682	407	14	past	past	NOUN
taxlaw-6682	407	15	,	,	PUNCT
taxlaw-6682	407	16	most	most	ADJ
taxlaw-6682	407	17	did	do	AUX
taxlaw-6682	407	18	not	not	PART
taxlaw-6682	407	19	allow	allow	VERB
taxlaw-6682	407	20	corporate	corporate	ADJ
taxlaw-6682	407	21	preferences	preference	NOUN
taxlaw-6682	407	22	to	to	ADP
taxlaw-6682	407	23	114	114	NUM
taxlaw-6682	407	24	see	see	NOUN
taxlaw-6682	407	25	kleinbard	kleinbard	ADJ
taxlaw-6682	407	26	,	,	PUNCT
taxlaw-6682	407	27	supra	supra	PROPN
taxlaw-6682	407	28	note	note	NOUN
taxlaw-6682	407	29	112	112	NUM
taxlaw-6682	407	30	,	,	PUNCT
taxlaw-6682	407	31	at	at	ADP
taxlaw-6682	407	32	958	958	NUM
taxlaw-6682	407	33	;	;	PUNCT
taxlaw-6682	407	34	see	see	VERB
taxlaw-6682	407	35	also	also	ADV
taxlaw-6682	407	36	schwarz	schwarz	PROPN
taxlaw-6682	407	37	&	&	CCONJ
taxlaw-6682	407	38	lathrope	lathrope	PROPN
taxlaw-6682	407	39	,	,	PUNCT
taxlaw-6682	407	40	supra	supra	PROPN
taxlaw-6682	407	41	note	note	NOUN
taxlaw-6682	407	42	103	103	NUM
taxlaw-6682	407	43	,	,	PUNCT
taxlaw-6682	407	44	at	at	ADP
taxlaw-6682	407	45	11	11	NUM
taxlaw-6682	407	46	.	.	PUNCT
taxlaw-6682	407	47	115	115	NUM
taxlaw-6682	407	48	see	see	VERB
taxlaw-6682	407	49	schwarz	schwarz	PROPN
taxlaw-6682	407	50	&	&	CCONJ
taxlaw-6682	407	51	lathrope	lathrope	PROPN
taxlaw-6682	407	52	,	,	PUNCT
taxlaw-6682	407	53	supra	supra	PROPN
taxlaw-6682	407	54	note	note	NOUN
taxlaw-6682	407	55	103	103	NUM
taxlaw-6682	407	56	,	,	PUNCT
taxlaw-6682	407	57	at	at	ADP
taxlaw-6682	407	58	17	17	NUM
taxlaw-6682	407	59	.	.	PUNCT
taxlaw-6682	408	1	116	116	NUM
taxlaw-6682	408	2	see	see	NOUN
taxlaw-6682	408	3	am	am	NOUN
taxlaw-6682	408	4	.	.	PUNCT
taxlaw-6682	409	1	law	law	NOUN
taxlaw-6682	409	2	inst	inst	PROPN
taxlaw-6682	409	3	.	.	PROPN
taxlaw-6682	409	4	,	,	PUNCT
taxlaw-6682	409	5	supra	supra	PROPN
taxlaw-6682	409	6	note	note	VERB
taxlaw-6682	409	7	45	45	NUM
taxlaw-6682	409	8	,	,	PUNCT
taxlaw-6682	409	9	at	at	ADP
taxlaw-6682	409	10	63	63	NUM
taxlaw-6682	409	11	.	.	PUNCT
taxlaw-6682	410	1	117	117	NUM
taxlaw-6682	411	1	i	i	PROPN
taxlaw-6682	411	2	d.	d.	PROPN
taxlaw-6682	411	3	at	at	ADP
taxlaw-6682	411	4	61	61	NUM
taxlaw-6682	411	5	.	.	PUNCT
taxlaw-6682	412	1	118	118	NUM
taxlaw-6682	412	2	am	am	NOUN
taxlaw-6682	412	3	.	.	PUNCT
taxlaw-6682	412	4	law	law	NOUN
taxlaw-6682	412	5	inst	inst	PROPN
taxlaw-6682	412	6	.	.	PROPN
taxlaw-6682	412	7	,	,	PUNCT
taxlaw-6682	412	8	supra	supra	PROPN
taxlaw-6682	412	9	note	note	VERB
taxlaw-6682	412	10	45	45	NUM
taxlaw-6682	412	11	,	,	PUNCT
taxlaw-6682	412	12	at	at	ADP
taxlaw-6682	412	13	18	18	NUM
taxlaw-6682	412	14	.	.	PUNCT
taxlaw-6682	413	1	[	[	X
taxlaw-6682	413	2	vol	vol	NOUN
taxlaw-6682	413	3	.	.	PUNCT
taxlaw-6682	413	4	11:2	11:2	NUM
taxlaw-6682	413	5	columbia	columbia	PROPN
taxlaw-6682	413	6	journal	journal	PROPN
taxlaw-6682	413	7	of	of	ADP
taxlaw-6682	413	8	tax	tax	NOUN
taxlaw-6682	413	9	law	law	NOUN
taxlaw-6682	413	10	18	18	NUM
taxlaw-6682	413	11	pass	pass	NOUN
taxlaw-6682	413	12	-	-	PUNCT
taxlaw-6682	413	13	through	through	NOUN
taxlaw-6682	413	14	to	to	ADP
taxlaw-6682	413	15	its	its	PRON
taxlaw-6682	413	16	shareholders.119	shareholders.119	NOUN
taxlaw-6682	413	17	one	one	NUM
taxlaw-6682	413	18	potential	potential	ADJ
taxlaw-6682	413	19	justification	justification	NOUN
taxlaw-6682	413	20	for	for	ADP
taxlaw-6682	413	21	this	this	PRON
taxlaw-6682	413	22	is	be	AUX
taxlaw-6682	413	23	that	that	SCONJ
taxlaw-6682	413	24	the	the	DET
taxlaw-6682	413	25	function	function	NOUN
taxlaw-6682	413	26	of	of	ADP
taxlaw-6682	413	27	integration	integration	NOUN
taxlaw-6682	413	28	is	be	AUX
taxlaw-6682	413	29	to	to	PART
taxlaw-6682	413	30	eliminate	eliminate	VERB
taxlaw-6682	413	31	the	the	DET
taxlaw-6682	413	32	existing	exist	VERB
taxlaw-6682	413	33	tax	tax	NOUN
taxlaw-6682	413	34	on	on	ADP
taxlaw-6682	413	35	distributed	distribute	VERB
taxlaw-6682	413	36	corporate	corporate	ADJ
taxlaw-6682	413	37	earnings	earning	NOUN
taxlaw-6682	413	38	,	,	PUNCT
taxlaw-6682	413	39	and	and	CCONJ
taxlaw-6682	413	40	not	not	PART
taxlaw-6682	413	41	to	to	PART
taxlaw-6682	413	42	tax	tax	VERB
taxlaw-6682	413	43	shareholders	shareholder	NOUN
taxlaw-6682	413	44	as	as	SCONJ
taxlaw-6682	413	45	though	though	SCONJ
taxlaw-6682	413	46	they	they	PRON
taxlaw-6682	413	47	had	have	VERB
taxlaw-6682	413	48	interests	interest	NOUN
taxlaw-6682	413	49	in	in	ADP
taxlaw-6682	413	50	a	a	DET
taxlaw-6682	413	51	pass	pass	NOUN
taxlaw-6682	413	52	-	-	PUNCT
taxlaw-6682	413	53	through	through	ADP
taxlaw-6682	413	54	entity.120	entity.120	ADJ
taxlaw-6682	413	55	another	another	DET
taxlaw-6682	413	56	interesting	interesting	ADJ
taxlaw-6682	413	57	question	question	NOUN
taxlaw-6682	413	58	relates	relate	VERB
taxlaw-6682	413	59	to	to	ADP
taxlaw-6682	413	60	corporate	corporate	ADJ
taxlaw-6682	413	61	equity	equity	NOUN
taxlaw-6682	413	62	that	that	PRON
taxlaw-6682	413	63	already	already	ADV
taxlaw-6682	413	64	benefited	benefit	VERB
taxlaw-6682	413	65	from	from	ADP
taxlaw-6682	413	66	tax	tax	NOUN
taxlaw-6682	413	67	preference	preference	NOUN
taxlaw-6682	413	68	under	under	ADP
taxlaw-6682	413	69	the	the	DET
taxlaw-6682	413	70	current	current	ADJ
taxlaw-6682	413	71	double	double	ADJ
taxlaw-6682	413	72	taxation	taxation	NOUN
taxlaw-6682	413	73	regime	regime	NOUN
taxlaw-6682	413	74	.	.	PUNCT
taxlaw-6682	414	1	presumably	presumably	ADV
taxlaw-6682	414	2	,	,	PUNCT
taxlaw-6682	414	3	tax	tax	NOUN
taxlaw-6682	414	4	integration	integration	NOUN
taxlaw-6682	414	5	will	will	AUX
taxlaw-6682	414	6	result	result	VERB
taxlaw-6682	414	7	in	in	ADP
taxlaw-6682	414	8	a	a	DET
taxlaw-6682	414	9	windfall	windfall	NOUN
taxlaw-6682	414	10	gain	gain	NOUN
taxlaw-6682	414	11	to	to	ADP
taxlaw-6682	414	12	current	current	ADJ
taxlaw-6682	414	13	corporate	corporate	ADJ
taxlaw-6682	414	14	equity	equity	NOUN
taxlaw-6682	414	15	,	,	PUNCT
taxlaw-6682	414	16	which	which	PRON
taxlaw-6682	414	17	was	be	AUX
taxlaw-6682	414	18	invested	invest	VERB
taxlaw-6682	414	19	under	under	ADP
taxlaw-6682	414	20	the	the	DET
taxlaw-6682	414	21	assumption	assumption	NOUN
taxlaw-6682	414	22	of	of	ADP
taxlaw-6682	414	23	double	double	ADJ
taxlaw-6682	414	24	taxation.121	taxation.121	NOUN
taxlaw-6682	414	25	in	in	ADP
taxlaw-6682	414	26	theory	theory	NOUN
taxlaw-6682	414	27	,	,	PUNCT
taxlaw-6682	414	28	there	there	PRON
taxlaw-6682	414	29	seems	seem	VERB
taxlaw-6682	414	30	to	to	PART
taxlaw-6682	414	31	be	be	AUX
taxlaw-6682	414	32	no	no	DET
taxlaw-6682	414	33	compelling	compelling	ADJ
taxlaw-6682	414	34	tax	tax	NOUN
taxlaw-6682	414	35	argument	argument	NOUN
taxlaw-6682	414	36	that	that	PRON
taxlaw-6682	414	37	can	can	AUX
taxlaw-6682	414	38	justify	justify	VERB
taxlaw-6682	414	39	granting	grant	VERB
taxlaw-6682	414	40	the	the	DET
taxlaw-6682	414	41	benefit	benefit	NOUN
taxlaw-6682	414	42	of	of	ADP
taxlaw-6682	414	43	tax	tax	NOUN
taxlaw-6682	414	44	integration	integration	NOUN
taxlaw-6682	414	45	to	to	ADP
taxlaw-6682	414	46	such	such	ADJ
taxlaw-6682	414	47	equity	equity	NOUN
taxlaw-6682	414	48	.	.	PUNCT
taxlaw-6682	415	1	nevertheless	nevertheless	ADV
taxlaw-6682	415	2	,	,	PUNCT
taxlaw-6682	415	3	ad	ad	NOUN
taxlaw-6682	415	4	-	-	PUNCT
taxlaw-6682	415	5	hoc	hoc	X
taxlaw-6682	415	6	transition	transition	NOUN
taxlaw-6682	415	7	rules	rule	NOUN
taxlaw-6682	415	8	,	,	PUNCT
taxlaw-6682	415	9	such	such	ADJ
taxlaw-6682	415	10	as	as	ADP
taxlaw-6682	415	11	designated	designate	VERB
taxlaw-6682	415	12	e&p	e&p	PROPN
taxlaw-6682	415	13	accounts	account	NOUN
taxlaw-6682	415	14	,	,	PUNCT
taxlaw-6682	415	15	can	can	AUX
taxlaw-6682	415	16	help	help	VERB
taxlaw-6682	415	17	facilitate	facilitate	VERB
taxlaw-6682	415	18	a	a	DET
taxlaw-6682	415	19	mechanism	mechanism	NOUN
taxlaw-6682	415	20	that	that	PRON
taxlaw-6682	415	21	will	will	AUX
taxlaw-6682	415	22	distinguish	distinguish	VERB
taxlaw-6682	415	23	old	old	ADJ
taxlaw-6682	415	24	from	from	ADP
taxlaw-6682	415	25	new	new	ADJ
taxlaw-6682	415	26	equity	equity	NOUN
taxlaw-6682	415	27	,	,	PUNCT
taxlaw-6682	415	28	as	as	SCONJ
taxlaw-6682	415	29	it	it	PRON
taxlaw-6682	415	30	was	be	AUX
taxlaw-6682	415	31	already	already	ADV
taxlaw-6682	415	32	invested	invest	VERB
taxlaw-6682	415	33	in	in	ADP
taxlaw-6682	415	34	the	the	DET
taxlaw-6682	415	35	market	market	NOUN
taxlaw-6682	415	36	under	under	ADP
taxlaw-6682	415	37	the	the	DET
taxlaw-6682	415	38	assumption	assumption	NOUN
taxlaw-6682	415	39	of	of	ADP
taxlaw-6682	415	40	double	double	ADJ
taxlaw-6682	415	41	taxation	taxation	NOUN
taxlaw-6682	415	42	.	.	PUNCT
taxlaw-6682	416	1	2	2	X
taxlaw-6682	416	2	.	.	NUM
taxlaw-6682	416	3	retained	retain	VERB
taxlaw-6682	416	4	earnings	earning	NOUN
taxlaw-6682	416	5	the	the	DET
taxlaw-6682	416	6	second	second	ADJ
taxlaw-6682	416	7	problem	problem	NOUN
taxlaw-6682	416	8	relates	relate	VERB
taxlaw-6682	416	9	to	to	ADP
taxlaw-6682	416	10	retained	retain	VERB
taxlaw-6682	416	11	earnings	earning	NOUN
taxlaw-6682	416	12	.	.	PUNCT
taxlaw-6682	417	1	under	under	ADP
taxlaw-6682	417	2	a	a	DET
taxlaw-6682	417	3	dpd	dpd	NOUN
taxlaw-6682	417	4	form	form	NOUN
taxlaw-6682	417	5	of	of	ADP
taxlaw-6682	417	6	integration	integration	NOUN
taxlaw-6682	417	7	,	,	PUNCT
taxlaw-6682	417	8	the	the	DET
taxlaw-6682	417	9	elimination	elimination	NOUN
taxlaw-6682	417	10	of	of	ADP
taxlaw-6682	417	11	double	double	ADJ
taxlaw-6682	417	12	taxation	taxation	NOUN
taxlaw-6682	417	13	is	be	AUX
taxlaw-6682	417	14	achieved	achieve	VERB
taxlaw-6682	417	15	only	only	ADV
taxlaw-6682	417	16	if	if	SCONJ
taxlaw-6682	417	17	the	the	DET
taxlaw-6682	417	18	earnings	earning	NOUN
taxlaw-6682	417	19	are	be	AUX
taxlaw-6682	417	20	distributed	distribute	VERB
taxlaw-6682	417	21	rather	rather	ADV
taxlaw-6682	417	22	than	than	ADP
taxlaw-6682	417	23	retained	retain	VERB
taxlaw-6682	417	24	under	under	ADP
taxlaw-6682	417	25	corporate	corporate	ADJ
taxlaw-6682	417	26	solution	solution	NOUN
taxlaw-6682	417	27	.	.	PUNCT
taxlaw-6682	418	1	moreover	moreover	ADV
taxlaw-6682	418	2	,	,	PUNCT
taxlaw-6682	418	3	gain	gain	VERB
taxlaw-6682	418	4	from	from	ADP
taxlaw-6682	418	5	a	a	DET
taxlaw-6682	418	6	sale	sale	NOUN
taxlaw-6682	418	7	of	of	ADP
taxlaw-6682	418	8	stock	stock	NOUN
taxlaw-6682	418	9	,	,	PUNCT
taxlaw-6682	418	10	part	part	NOUN
taxlaw-6682	418	11	of	of	ADP
taxlaw-6682	418	12	which	which	PRON
taxlaw-6682	418	13	is	be	AUX
taxlaw-6682	418	14	the	the	DET
taxlaw-6682	418	15	result	result	NOUN
taxlaw-6682	418	16	of	of	ADP
taxlaw-6682	418	17	retained	retain	VERB
taxlaw-6682	418	18	corporate	corporate	ADJ
taxlaw-6682	418	19	earnings	earning	NOUN
taxlaw-6682	418	20	,	,	PUNCT
taxlaw-6682	418	21	will	will	AUX
taxlaw-6682	418	22	be	be	AUX
taxlaw-6682	418	23	taxed	tax	VERB
taxlaw-6682	418	24	as	as	ADP
taxlaw-6682	418	25	capital	capital	NOUN
taxlaw-6682	418	26	gain	gain	NOUN
taxlaw-6682	418	27	.	.	PUNCT
taxlaw-6682	419	1	as	as	SCONJ
taxlaw-6682	419	2	corporations	corporation	NOUN
taxlaw-6682	419	3	will	will	AUX
taxlaw-6682	419	4	want	want	VERB
taxlaw-6682	419	5	to	to	PART
taxlaw-6682	419	6	avoid	avoid	VERB
taxlaw-6682	419	7	capital	capital	NOUN
taxlaw-6682	419	8	gains	gain	NOUN
taxlaw-6682	419	9	on	on	ADP
taxlaw-6682	419	10	the	the	DET
taxlaw-6682	419	11	retained	retain	VERB
taxlaw-6682	419	12	earnings	earning	NOUN
taxlaw-6682	419	13	component	component	NOUN
taxlaw-6682	419	14	of	of	ADP
taxlaw-6682	419	15	the	the	DET
taxlaw-6682	419	16	gain	gain	NOUN
taxlaw-6682	419	17	,	,	PUNCT
taxlaw-6682	419	18	they	they	PRON
taxlaw-6682	419	19	will	will	AUX
taxlaw-6682	419	20	be	be	AUX
taxlaw-6682	419	21	incentivized	incentivize	VERB
taxlaw-6682	419	22	to	to	PART
taxlaw-6682	419	23	distribute	distribute	VERB
taxlaw-6682	419	24	earnings	earning	NOUN
taxlaw-6682	419	25	to	to	ADP
taxlaw-6682	419	26	shareholders	shareholder	NOUN
taxlaw-6682	419	27	rather	rather	ADV
taxlaw-6682	419	28	than	than	ADP
taxlaw-6682	419	29	using	use	VERB
taxlaw-6682	419	30	them	they	PRON
taxlaw-6682	419	31	for	for	ADP
taxlaw-6682	419	32	the	the	DET
taxlaw-6682	419	33	benefit	benefit	NOUN
taxlaw-6682	419	34	of	of	ADP
taxlaw-6682	419	35	the	the	DET
taxlaw-6682	419	36	corporation.122	corporation.122	ADJ
taxlaw-6682	419	37	one	one	NUM
taxlaw-6682	419	38	solution	solution	NOUN
taxlaw-6682	419	39	to	to	ADP
taxlaw-6682	419	40	this	this	DET
taxlaw-6682	419	41	problem	problem	NOUN
taxlaw-6682	419	42	is	be	AUX
taxlaw-6682	419	43	the	the	DET
taxlaw-6682	419	44	use	use	NOUN
taxlaw-6682	419	45	of	of	ADP
taxlaw-6682	419	46	constructive	constructive	ADJ
taxlaw-6682	419	47	-	-	PUNCT
taxlaw-6682	419	48	dividend	dividend	NOUN
taxlaw-6682	419	49	and	and	CCONJ
taxlaw-6682	419	50	reinvestment	reinvestment	NOUN
taxlaw-6682	419	51	plans	plan	NOUN
taxlaw-6682	419	52	.	.	PUNCT
taxlaw-6682	420	1	those	those	DET
taxlaw-6682	420	2	plans	plan	NOUN
taxlaw-6682	420	3	will	will	AUX
taxlaw-6682	420	4	allow	allow	VERB
taxlaw-6682	420	5	corporations	corporation	NOUN
taxlaw-6682	420	6	to	to	PART
taxlaw-6682	420	7	extend	extend	VERB
taxlaw-6682	420	8	the	the	DET
taxlaw-6682	420	9	benefits	benefit	NOUN
taxlaw-6682	420	10	of	of	ADP
taxlaw-6682	420	11	integration	integration	NOUN
taxlaw-6682	420	12	to	to	ADP
taxlaw-6682	420	13	retained	retain	VERB
taxlaw-6682	420	14	earnings	earning	NOUN
taxlaw-6682	420	15	by	by	ADP
taxlaw-6682	420	16	treating	treat	VERB
taxlaw-6682	420	17	those	those	DET
taxlaw-6682	420	18	earnings	earning	NOUN
taxlaw-6682	420	19	as	as	SCONJ
taxlaw-6682	420	20	if	if	SCONJ
taxlaw-6682	420	21	they	they	PRON
taxlaw-6682	420	22	were	be	AUX
taxlaw-6682	420	23	distributed	distribute	VERB
taxlaw-6682	420	24	and	and	CCONJ
taxlaw-6682	420	25	reinvested	reinveste	VERB
taxlaw-6682	420	26	in	in	ADP
taxlaw-6682	420	27	the	the	DET
taxlaw-6682	420	28	corporation	corporation	NOUN
taxlaw-6682	420	29	.	.	PUNCT
taxlaw-6682	421	1	this	this	PRON
taxlaw-6682	421	2	,	,	PUNCT
taxlaw-6682	421	3	in	in	ADP
taxlaw-6682	421	4	turn	turn	NOUN
taxlaw-6682	421	5	,	,	PUNCT
taxlaw-6682	421	6	will	will	AUX
taxlaw-6682	421	7	increase	increase	VERB
taxlaw-6682	421	8	the	the	DET
taxlaw-6682	421	9	shareholders	shareholder	NOUN
taxlaw-6682	421	10	’	’	PART
taxlaw-6682	421	11	basis	basis	NOUN
taxlaw-6682	421	12	in	in	ADP
taxlaw-6682	421	13	the	the	DET
taxlaw-6682	421	14	corporation	corporation	NOUN
taxlaw-6682	421	15	,	,	PUNCT
taxlaw-6682	421	16	reflecting	reflect	VERB
taxlaw-6682	421	17	the	the	DET
taxlaw-6682	421	18	amount	amount	NOUN
taxlaw-6682	421	19	of	of	ADP
taxlaw-6682	421	20	the	the	DET
taxlaw-6682	421	21	deemed	deem	VERB
taxlaw-6682	421	22	dividend	dividend	NOUN
taxlaw-6682	421	23	and	and	CCONJ
taxlaw-6682	421	24	ensuring	ensure	VERB
taxlaw-6682	421	25	that	that	SCONJ
taxlaw-6682	421	26	the	the	DET
taxlaw-6682	421	27	shareholders	shareholder	NOUN
taxlaw-6682	421	28	would	would	AUX
taxlaw-6682	421	29	not	not	PART
taxlaw-6682	421	30	be	be	AUX
taxlaw-6682	421	31	taxed	tax	VERB
taxlaw-6682	421	32	on	on	ADP
taxlaw-6682	421	33	appreciation	appreciation	NOUN
taxlaw-6682	421	34	due	due	ADP
taxlaw-6682	421	35	to	to	ADP
taxlaw-6682	421	36	retained	retain	VERB
taxlaw-6682	421	37	,	,	PUNCT
taxlaw-6682	421	38	fully	fully	ADV
taxlaw-6682	421	39	taxed	tax	VERB
taxlaw-6682	421	40	earnings	earning	NOUN
taxlaw-6682	421	41	,	,	PUNCT
taxlaw-6682	421	42	when	when	SCONJ
taxlaw-6682	421	43	the	the	DET
taxlaw-6682	421	44	stock	stock	NOUN
taxlaw-6682	421	45	is	be	AUX
taxlaw-6682	421	46	later	later	ADV
taxlaw-6682	421	47	sold.123	sold.123	NOUN
taxlaw-6682	421	48	another	another	DET
taxlaw-6682	421	49	solution	solution	NOUN
taxlaw-6682	421	50	would	would	AUX
taxlaw-6682	421	51	be	be	AUX
taxlaw-6682	421	52	to	to	PART
taxlaw-6682	421	53	convert	convert	VERB
taxlaw-6682	421	54	the	the	DET
taxlaw-6682	421	55	capital	capital	NOUN
taxlaw-6682	421	56	gain	gain	NOUN
taxlaw-6682	421	57	from	from	ADP
taxlaw-6682	421	58	the	the	DET
taxlaw-6682	421	59	sale	sale	NOUN
taxlaw-6682	421	60	of	of	ADP
taxlaw-6682	421	61	a	a	DET
taxlaw-6682	421	62	stock	stock	NOUN
taxlaw-6682	421	63	to	to	PART
taxlaw-6682	421	64	dividend	dividend	VERB
taxlaw-6682	421	65	income	income	NOUN
taxlaw-6682	421	66	(	(	PUNCT
taxlaw-6682	421	67	to	to	ADP
taxlaw-6682	421	68	the	the	DET
taxlaw-6682	421	69	extent	extent	NOUN
taxlaw-6682	421	70	of	of	ADP
taxlaw-6682	421	71	available	available	ADJ
taxlaw-6682	421	72	e&ps	e&ps	PROPN
taxlaw-6682	421	73	)	)	PUNCT
taxlaw-6682	421	74	,	,	PUNCT
taxlaw-6682	421	75	which	which	PRON
taxlaw-6682	421	76	is	be	AUX
taxlaw-6682	421	77	eligible	eligible	ADJ
taxlaw-6682	421	78	for	for	ADP
taxlaw-6682	421	79	the	the	DET
taxlaw-6682	421	80	dpd.124	dpd.124	ADJ
taxlaw-6682	421	81	3	3	NUM
taxlaw-6682	421	82	.	.	PUNCT
taxlaw-6682	421	83	tax	tax	NOUN
taxlaw-6682	421	84	-	-	PUNCT
taxlaw-6682	421	85	exempt	exempt	ADJ
taxlaw-6682	421	86	shareholders	shareholder	NOUN
taxlaw-6682	421	87	the	the	DET
taxlaw-6682	421	88	third	third	ADJ
taxlaw-6682	421	89	problem	problem	NOUN
taxlaw-6682	421	90	of	of	ADP
taxlaw-6682	421	91	integration	integration	NOUN
taxlaw-6682	421	92	relates	relate	VERB
taxlaw-6682	421	93	to	to	ADP
taxlaw-6682	421	94	tax	tax	NOUN
taxlaw-6682	421	95	-	-	PUNCT
taxlaw-6682	421	96	exempt	exempt	ADJ
taxlaw-6682	421	97	shareholders	shareholder	NOUN
taxlaw-6682	421	98	.	.	PUNCT
taxlaw-6682	422	1	under	under	ADP
taxlaw-6682	422	2	a	a	DET
taxlaw-6682	422	3	dpd	dpd	NOUN
taxlaw-6682	422	4	form	form	NOUN
taxlaw-6682	422	5	of	of	ADP
taxlaw-6682	422	6	integration	integration	NOUN
taxlaw-6682	422	7	,	,	PUNCT
taxlaw-6682	422	8	the	the	DET
taxlaw-6682	422	9	tax	tax	NOUN
taxlaw-6682	422	10	is	be	AUX
taxlaw-6682	422	11	imposed	impose	VERB
taxlaw-6682	422	12	at	at	ADP
taxlaw-6682	422	13	the	the	DET
taxlaw-6682	422	14	shareholder	shareholder	NOUN
taxlaw-6682	422	15	level	level	NOUN
taxlaw-6682	422	16	(	(	PUNCT
taxlaw-6682	422	17	assuming	assume	VERB
taxlaw-6682	422	18	earnings	earning	NOUN
taxlaw-6682	422	19	are	be	AUX
taxlaw-6682	422	20	distributed	distribute	VERB
taxlaw-6682	422	21	)	)	PUNCT
taxlaw-6682	422	22	.	.	PUNCT
taxlaw-6682	423	1	how	how	SCONJ
taxlaw-6682	423	2	should	should	AUX
taxlaw-6682	423	3	tax	tax	NOUN
taxlaw-6682	423	4	-	-	PUNCT
taxlaw-6682	423	5	exempt	exempt	ADJ
taxlaw-6682	423	6	shareholders	shareholder	NOUN
taxlaw-6682	423	7	,	,	PUNCT
taxlaw-6682	423	8	such	such	ADJ
taxlaw-6682	423	9	as	as	ADP
taxlaw-6682	423	10	charitable	charitable	ADJ
taxlaw-6682	423	11	organizations	organization	NOUN
taxlaw-6682	423	12	and	and	CCONJ
taxlaw-6682	423	13	pension	pension	NOUN
taxlaw-6682	423	14	funds	fund	NOUN
taxlaw-6682	423	15	,	,	PUNCT
taxlaw-6682	423	16	be	be	AUX
taxlaw-6682	423	17	taxed	tax	VERB
taxlaw-6682	423	18	?	?	PUNCT
taxlaw-6682	424	1	if	if	SCONJ
taxlaw-6682	424	2	their	their	PRON
taxlaw-6682	424	3	tax	tax	NOUN
taxlaw-6682	424	4	-	-	PUNCT
taxlaw-6682	424	5	exempt	exempt	ADJ
taxlaw-6682	424	6	status	status	NOUN
taxlaw-6682	424	7	is	be	AUX
taxlaw-6682	424	8	respected	respect	VERB
taxlaw-6682	424	9	,	,	PUNCT
taxlaw-6682	424	10	earnings	earning	NOUN
taxlaw-6682	424	11	might	might	AUX
taxlaw-6682	424	12	avoid	avoid	VERB
taxlaw-6682	424	13	any	any	DET
taxlaw-6682	424	14	u.s	u.s	PROPN
taxlaw-6682	424	15	.	.	PROPN
taxlaw-6682	424	16	tax.125	tax.125	NOUN
taxlaw-6682	424	17	again	again	ADV
taxlaw-6682	424	18	,	,	PUNCT
taxlaw-6682	424	19	one	one	NUM
taxlaw-6682	424	20	of	of	ADP
taxlaw-6682	424	21	the	the	DET
taxlaw-6682	424	22	possible	possible	ADJ
taxlaw-6682	424	23	solutions	solution	NOUN
taxlaw-6682	424	24	to	to	ADP
taxlaw-6682	424	25	this	this	DET
taxlaw-6682	424	26	problem	problem	NOUN
taxlaw-6682	424	27	is	be	AUX
taxlaw-6682	424	28	to	to	PART
taxlaw-6682	424	29	impose	impose	VERB
taxlaw-6682	424	30	wht	wht	INTJ
taxlaw-6682	424	31	or	or	CCONJ
taxlaw-6682	424	32	a	a	DET
taxlaw-6682	424	33	new	new	ADJ
taxlaw-6682	424	34	compensatory	compensatory	ADJ
taxlaw-6682	424	35	tax	tax	NOUN
taxlaw-6682	424	36	on	on	ADP
taxlaw-6682	424	37	distributions	distribution	NOUN
taxlaw-6682	424	38	119	119	NUM
taxlaw-6682	424	39	reuven	reuven	PROPN
taxlaw-6682	424	40	s.	s.	PROPN
taxlaw-6682	424	41	avi	avi	PROPN
taxlaw-6682	424	42	-	-	PUNCT
taxlaw-6682	424	43	yonah	yonah	PROPN
taxlaw-6682	424	44	,	,	PUNCT
taxlaw-6682	424	45	the	the	DET
taxlaw-6682	424	46	treatment	treatment	NOUN
taxlaw-6682	424	47	of	of	ADP
taxlaw-6682	424	48	corporate	corporate	ADJ
taxlaw-6682	424	49	preference	preference	NOUN
taxlaw-6682	424	50	items	item	NOUN
taxlaw-6682	424	51	under	under	ADP
taxlaw-6682	424	52	an	an	DET
taxlaw-6682	424	53	integrated	integrate	VERB
taxlaw-6682	424	54	tax	tax	NOUN
taxlaw-6682	424	55	system	system	NOUN
taxlaw-6682	424	56	:	:	PUNCT
taxlaw-6682	424	57	a	a	DET
taxlaw-6682	424	58	comparative	comparative	ADJ
taxlaw-6682	424	59	analysis	analysis	NOUN
taxlaw-6682	424	60	,	,	PUNCT
taxlaw-6682	424	61	44	44	NUM
taxlaw-6682	424	62	tax	tax	NOUN
taxlaw-6682	424	63	law	law	NOUN
taxlaw-6682	424	64	.	.	PUNCT
taxlaw-6682	425	1	196	196	NUM
taxlaw-6682	425	2	,	,	PUNCT
taxlaw-6682	425	3	213	213	NUM
taxlaw-6682	425	4	(	(	PUNCT
taxlaw-6682	425	5	1990	1990	NUM
taxlaw-6682	425	6	)	)	PUNCT
taxlaw-6682	425	7	.	.	PUNCT
taxlaw-6682	426	1	120	120	NUM
taxlaw-6682	426	2	alvin	alvin	PROPN
taxlaw-6682	426	3	warren	warren	PROPN
taxlaw-6682	426	4	,	,	PUNCT
taxlaw-6682	426	5	the	the	DET
taxlaw-6682	426	6	relation	relation	NOUN
taxlaw-6682	426	7	and	and	CCONJ
taxlaw-6682	426	8	integration	integration	NOUN
taxlaw-6682	426	9	of	of	ADP
taxlaw-6682	426	10	individual	individual	ADJ
taxlaw-6682	426	11	and	and	CCONJ
taxlaw-6682	426	12	corporate	corporate	ADJ
taxlaw-6682	426	13	income	income	NOUN
taxlaw-6682	426	14	taxes	taxis	NOUN
taxlaw-6682	426	15	,	,	PUNCT
taxlaw-6682	426	16	94	94	NUM
taxlaw-6682	426	17	harv	harv	NOUN
taxlaw-6682	426	18	.	.	PUNCT
taxlaw-6682	427	1	l.	l.	PROPN
taxlaw-6682	427	2	rev	rev	PROPN
taxlaw-6682	427	3	.	.	PROPN
taxlaw-6682	427	4	719	719	NUM
taxlaw-6682	427	5	,	,	PUNCT
taxlaw-6682	427	6	777–78	777–78	NUM
taxlaw-6682	427	7	(	(	PUNCT
taxlaw-6682	427	8	1981	1981	NUM
taxlaw-6682	427	9	)	)	PUNCT
taxlaw-6682	427	10	.	.	PUNCT
taxlaw-6682	428	1	121	121	NUM
taxlaw-6682	428	2	am	am	NOUN
taxlaw-6682	428	3	.	.	PUNCT
taxlaw-6682	428	4	law	law	NOUN
taxlaw-6682	428	5	inst	inst	PROPN
taxlaw-6682	428	6	.	.	PROPN
taxlaw-6682	428	7	,	,	PUNCT
taxlaw-6682	428	8	supra	supra	PROPN
taxlaw-6682	428	9	note	note	VERB
taxlaw-6682	428	10	45	45	NUM
taxlaw-6682	428	11	,	,	PUNCT
taxlaw-6682	428	12	at	at	ADP
taxlaw-6682	428	13	10	10	NUM
taxlaw-6682	428	14	.	.	PUNCT
taxlaw-6682	429	1	122	122	NUM
taxlaw-6682	429	2	warren	warren	PROPN
taxlaw-6682	429	3	,	,	PUNCT
taxlaw-6682	429	4	supra	supra	PROPN
taxlaw-6682	429	5	note	note	NOUN
taxlaw-6682	429	6	120	120	NUM
taxlaw-6682	429	7	,	,	PUNCT
taxlaw-6682	429	8	at	at	ADP
taxlaw-6682	429	9	750	750	NUM
taxlaw-6682	429	10	.	.	PUNCT
taxlaw-6682	429	11	123	123	NUM
taxlaw-6682	429	12	see	see	VERB
taxlaw-6682	429	13	u.s	u.s	PROPN
taxlaw-6682	429	14	.	.	PROPN
taxlaw-6682	429	15	dep’t	dep’t	NOUN
taxlaw-6682	429	16	of	of	ADP
taxlaw-6682	429	17	the	the	DET
taxlaw-6682	429	18	treasury	treasury	NOUN
taxlaw-6682	429	19	,	,	PUNCT
taxlaw-6682	429	20	supra	supra	PROPN
taxlaw-6682	429	21	note	note	NOUN
taxlaw-6682	429	22	61	61	NUM
taxlaw-6682	429	23	,	,	PUNCT
taxlaw-6682	429	24	at	at	ADP
taxlaw-6682	429	25	87	87	NUM
taxlaw-6682	429	26	.	.	PUNCT
taxlaw-6682	430	1	124	124	NUM
taxlaw-6682	430	2	a	a	DET
taxlaw-6682	430	3	similar	similar	ADJ
taxlaw-6682	430	4	mechanism	mechanism	NOUN
taxlaw-6682	430	5	applies	apply	VERB
taxlaw-6682	430	6	to	to	ADP
taxlaw-6682	430	7	certain	certain	ADJ
taxlaw-6682	430	8	sales	sale	NOUN
taxlaw-6682	430	9	by	by	ADP
taxlaw-6682	430	10	a	a	DET
taxlaw-6682	430	11	united	united	PROPN
taxlaw-6682	430	12	states	states	PROPN
taxlaw-6682	430	13	person	person	NOUN
taxlaw-6682	430	14	of	of	ADP
taxlaw-6682	430	15	shares	share	NOUN
taxlaw-6682	430	16	in	in	ADP
taxlaw-6682	430	17	a	a	DET
taxlaw-6682	430	18	foreign	foreign	ADJ
taxlaw-6682	430	19	corporation	corporation	NOUN
taxlaw-6682	430	20	.	.	PUNCT
taxlaw-6682	431	1	i.r.c	i.r.c	NOUN
taxlaw-6682	431	2	.	.	PUNCT
taxlaw-6682	432	1	§	§	PROPN
taxlaw-6682	432	2	1248(a)(2	1248(a)(2	NUM
taxlaw-6682	432	3	)	)	PUNCT
taxlaw-6682	432	4	.	.	PUNCT
taxlaw-6682	433	1	125am	125am	NOUN
taxlaw-6682	433	2	.	.	PUNCT
taxlaw-6682	434	1	law	law	NOUN
taxlaw-6682	434	2	inst	inst	PROPN
taxlaw-6682	434	3	.	.	PROPN
taxlaw-6682	434	4	,	,	PUNCT
taxlaw-6682	434	5	integration	integration	NOUN
taxlaw-6682	434	6	of	of	ADP
taxlaw-6682	434	7	individual	individual	ADJ
taxlaw-6682	434	8	and	and	CCONJ
taxlaw-6682	434	9	corporate	corporate	ADJ
taxlaw-6682	434	10	income	income	NOUN
taxlaw-6682	434	11	taxes	taxis	NOUN
taxlaw-6682	434	12	67	67	NUM
taxlaw-6682	434	13	(	(	PUNCT
taxlaw-6682	434	14	1992	1992	NUM
taxlaw-6682	434	15	)	)	PUNCT
taxlaw-6682	434	16	.	.	PUNCT
taxlaw-6682	435	1	2020	2020	NUM
taxlaw-6682	435	2	]	]	PUNCT
taxlaw-6682	436	1	the	the	DET
taxlaw-6682	436	2	case	case	NOUN
taxlaw-6682	436	3	for	for	ADP
taxlaw-6682	436	4	tax	tax	NOUN
taxlaw-6682	436	5	integration	integration	NOUN
taxlaw-6682	436	6	and	and	CCONJ
taxlaw-6682	436	7	current	current	ADJ
taxlaw-6682	436	8	-	-	PUNCT
taxlaw-6682	436	9	base	base	NOUN
taxlaw-6682	436	10	taxation	taxation	NOUN
taxlaw-6682	436	11	19	19	NUM
taxlaw-6682	436	12	to	to	ADP
taxlaw-6682	436	13	tax	tax	NOUN
taxlaw-6682	436	14	-	-	PUNCT
taxlaw-6682	436	15	exempt	exempt	ADJ
taxlaw-6682	436	16	shareholders	shareholder	NOUN
taxlaw-6682	436	17	and	and	CCONJ
taxlaw-6682	436	18	to	to	PART
taxlaw-6682	436	19	disallow	disallow	VERB
taxlaw-6682	436	20	the	the	DET
taxlaw-6682	436	21	tax	tax	NOUN
taxlaw-6682	436	22	withheld	withhold	VERB
taxlaw-6682	436	23	as	as	ADP
taxlaw-6682	436	24	credit	credit	NOUN
taxlaw-6682	436	25	unless	unless	SCONJ
taxlaw-6682	436	26	the	the	DET
taxlaw-6682	436	27	distribution	distribution	NOUN
taxlaw-6682	436	28	is	be	AUX
taxlaw-6682	436	29	taxed	tax	VERB
taxlaw-6682	436	30	at	at	ADP
taxlaw-6682	436	31	the	the	DET
taxlaw-6682	436	32	tax	tax	NOUN
taxlaw-6682	436	33	-	-	PUNCT
taxlaw-6682	436	34	exempt	exempt	ADJ
taxlaw-6682	436	35	shareholder	shareholder	NOUN
taxlaw-6682	436	36	level	level	NOUN
taxlaw-6682	436	37	(	(	PUNCT
taxlaw-6682	436	38	meaning	mean	VERB
taxlaw-6682	436	39	non	non	ADJ
taxlaw-6682	436	40	-	-	ADJ
taxlaw-6682	436	41	refundable	refundable	ADJ
taxlaw-6682	436	42	credit).126	credit).126	NOUN
taxlaw-6682	436	43	if	if	SCONJ
taxlaw-6682	436	44	a	a	DET
taxlaw-6682	436	45	dpd	dpd	NOUN
taxlaw-6682	436	46	form	form	NOUN
taxlaw-6682	436	47	of	of	ADP
taxlaw-6682	436	48	integration	integration	NOUN
taxlaw-6682	436	49	is	be	AUX
taxlaw-6682	436	50	adopted	adopt	VERB
taxlaw-6682	436	51	,	,	PUNCT
taxlaw-6682	436	52	a	a	DET
taxlaw-6682	436	53	similar	similar	ADJ
taxlaw-6682	436	54	nonrefundable	nonrefundable	ADJ
taxlaw-6682	436	55	wht	wht	NOUN
taxlaw-6682	436	56	or	or	CCONJ
taxlaw-6682	436	57	new	new	ADJ
taxlaw-6682	436	58	compensatory	compensatory	ADJ
taxlaw-6682	436	59	tax	tax	NOUN
taxlaw-6682	436	60	should	should	AUX
taxlaw-6682	436	61	also	also	ADV
taxlaw-6682	436	62	be	be	AUX
taxlaw-6682	436	63	imposed	impose	VERB
taxlaw-6682	436	64	on	on	ADP
taxlaw-6682	436	65	interest	interest	NOUN
taxlaw-6682	436	66	payments	payment	NOUN
taxlaw-6682	436	67	to	to	ADP
taxlaw-6682	436	68	tax	tax	NOUN
taxlaw-6682	436	69	-	-	PUNCT
taxlaw-6682	436	70	exempt	exempt	ADJ
taxlaw-6682	436	71	shareholders	shareholder	NOUN
taxlaw-6682	436	72	.	.	PUNCT
taxlaw-6682	437	1	such	such	DET
taxlaw-6682	437	2	an	an	DET
taxlaw-6682	437	3	additional	additional	ADJ
taxlaw-6682	437	4	tax	tax	NOUN
taxlaw-6682	437	5	on	on	ADP
taxlaw-6682	437	6	interest	interest	NOUN
taxlaw-6682	437	7	would	would	AUX
taxlaw-6682	437	8	achieve	achieve	VERB
taxlaw-6682	437	9	parity	parity	NOUN
taxlaw-6682	437	10	between	between	ADP
taxlaw-6682	437	11	debt	debt	NOUN
taxlaw-6682	437	12	and	and	CCONJ
taxlaw-6682	437	13	equity	equity	NOUN
taxlaw-6682	437	14	because	because	SCONJ
taxlaw-6682	437	15	the	the	DET
taxlaw-6682	437	16	corporation	corporation	NOUN
taxlaw-6682	437	17	would	would	AUX
taxlaw-6682	437	18	deduct	deduct	VERB
taxlaw-6682	437	19	both	both	DET
taxlaw-6682	437	20	interest	interest	NOUN
taxlaw-6682	437	21	and	and	CCONJ
taxlaw-6682	437	22	dividend	dividend	NOUN
taxlaw-6682	437	23	payments	payment	NOUN
taxlaw-6682	437	24	and	and	CCONJ
taxlaw-6682	437	25	would	would	AUX
taxlaw-6682	437	26	impose	impose	VERB
taxlaw-6682	437	27	the	the	DET
taxlaw-6682	437	28	same	same	ADJ
taxlaw-6682	437	29	tax	tax	NOUN
taxlaw-6682	437	30	on	on	ADP
taxlaw-6682	437	31	the	the	DET
taxlaw-6682	437	32	distributions	distribution	NOUN
taxlaw-6682	437	33	.	.	PUNCT
taxlaw-6682	438	1	since	since	SCONJ
taxlaw-6682	438	2	tax	tax	NOUN
taxlaw-6682	438	3	-	-	PUNCT
taxlaw-6682	438	4	exempt	exempt	ADJ
taxlaw-6682	438	5	shareholders	shareholder	NOUN
taxlaw-6682	438	6	would	would	AUX
taxlaw-6682	438	7	exclude	exclude	VERB
taxlaw-6682	438	8	both	both	DET
taxlaw-6682	438	9	dividend	dividend	NOUN
taxlaw-6682	438	10	and	and	CCONJ
taxlaw-6682	438	11	interest	interest	NOUN
taxlaw-6682	438	12	payments	payment	NOUN
taxlaw-6682	438	13	from	from	ADP
taxlaw-6682	438	14	their	their	PRON
taxlaw-6682	438	15	taxable	taxable	ADJ
taxlaw-6682	438	16	income	income	NOUN
taxlaw-6682	438	17	,	,	PUNCT
taxlaw-6682	438	18	it	it	PRON
taxlaw-6682	438	19	is	be	AUX
taxlaw-6682	438	20	important	important	ADJ
taxlaw-6682	438	21	to	to	PART
taxlaw-6682	438	22	ensure	ensure	VERB
taxlaw-6682	438	23	the	the	DET
taxlaw-6682	438	24	imposition	imposition	NOUN
taxlaw-6682	438	25	of	of	ADP
taxlaw-6682	438	26	wht	wht	NOUN
taxlaw-6682	438	27	on	on	ADP
taxlaw-6682	438	28	both	both	DET
taxlaw-6682	438	29	payments.127	payments.127	NOUN
taxlaw-6682	438	30	such	such	ADJ
taxlaw-6682	438	31	change	change	NOUN
taxlaw-6682	438	32	would	would	AUX
taxlaw-6682	438	33	negatively	negatively	ADV
taxlaw-6682	438	34	impact	impact	VERB
taxlaw-6682	438	35	the	the	DET
taxlaw-6682	438	36	total	total	ADJ
taxlaw-6682	438	37	tax	tax	NOUN
taxlaw-6682	438	38	liability	liability	NOUN
taxlaw-6682	438	39	of	of	ADP
taxlaw-6682	438	40	tax	tax	NOUN
taxlaw-6682	438	41	-	-	PUNCT
taxlaw-6682	438	42	exempt	exempt	ADJ
taxlaw-6682	438	43	shareholders	shareholder	NOUN
taxlaw-6682	438	44	as	as	SCONJ
taxlaw-6682	438	45	compared	compare	VERB
taxlaw-6682	438	46	to	to	ADP
taxlaw-6682	438	47	the	the	DET
taxlaw-6682	438	48	liability	liability	NOUN
taxlaw-6682	438	49	under	under	ADP
taxlaw-6682	438	50	current	current	ADJ
taxlaw-6682	438	51	law	law	NOUN
taxlaw-6682	438	52	.	.	PUNCT
taxlaw-6682	439	1	today	today	NOUN
taxlaw-6682	439	2	,	,	PUNCT
taxlaw-6682	439	3	interest	interest	NOUN
taxlaw-6682	439	4	payments	payment	NOUN
taxlaw-6682	439	5	to	to	ADP
taxlaw-6682	439	6	tax	tax	NOUN
taxlaw-6682	439	7	-	-	PUNCT
taxlaw-6682	439	8	exempt	exempt	ADJ
taxlaw-6682	439	9	shareholders	shareholder	NOUN
taxlaw-6682	439	10	are	be	AUX
taxlaw-6682	439	11	generally	generally	ADV
taxlaw-6682	439	12	deductible	deductible	ADJ
taxlaw-6682	439	13	at	at	ADP
taxlaw-6682	439	14	the	the	DET
taxlaw-6682	439	15	corporate	corporate	ADJ
taxlaw-6682	439	16	level	level	NOUN
taxlaw-6682	439	17	and	and	CCONJ
taxlaw-6682	439	18	exempt	exempt	ADJ
taxlaw-6682	439	19	at	at	ADP
taxlaw-6682	439	20	the	the	DET
taxlaw-6682	439	21	tax	tax	NOUN
taxlaw-6682	439	22	-	-	PUNCT
taxlaw-6682	439	23	exempt	exempt	ADJ
taxlaw-6682	439	24	shareholder	shareholder	NOUN
taxlaw-6682	439	25	level	level	NOUN
taxlaw-6682	439	26	.	.	PUNCT
taxlaw-6682	440	1	the	the	DET
taxlaw-6682	440	2	new	new	ADJ
taxlaw-6682	440	3	wht	wht	NOUN
taxlaw-6682	440	4	on	on	ADP
taxlaw-6682	440	5	interest	interest	NOUN
taxlaw-6682	440	6	payments	payment	NOUN
taxlaw-6682	440	7	can	can	AUX
taxlaw-6682	440	8	increase	increase	VERB
taxlaw-6682	440	9	revenue	revenue	NOUN
taxlaw-6682	440	10	and	and	CCONJ
taxlaw-6682	440	11	support	support	VERB
taxlaw-6682	440	12	a	a	DET
taxlaw-6682	440	13	revenue	revenue	NOUN
taxlaw-6682	440	14	neutral	neutral	ADJ
taxlaw-6682	440	15	reform	reform	NOUN
taxlaw-6682	440	16	.	.	PUNCT
taxlaw-6682	441	1	4	4	X
taxlaw-6682	441	2	.	.	X
taxlaw-6682	441	3	regulating	regulate	VERB
taxlaw-6682	441	4	corporate	corporate	ADJ
taxlaw-6682	441	5	behavior	behavior	NOUN
taxlaw-6682	441	6	although	although	SCONJ
taxlaw-6682	441	7	raising	raise	VERB
taxlaw-6682	441	8	revenue	revenue	NOUN
taxlaw-6682	441	9	and	and	CCONJ
taxlaw-6682	441	10	redistributing	redistribute	VERB
taxlaw-6682	441	11	wealth	wealth	NOUN
taxlaw-6682	441	12	are	be	AUX
taxlaw-6682	441	13	among	among	ADP
taxlaw-6682	441	14	the	the	DET
taxlaw-6682	441	15	most	most	ADV
taxlaw-6682	441	16	well	well	ADV
taxlaw-6682	441	17	-	-	PUNCT
taxlaw-6682	441	18	known	know	VERB
taxlaw-6682	441	19	goals	goal	NOUN
taxlaw-6682	441	20	of	of	ADP
taxlaw-6682	441	21	any	any	DET
taxlaw-6682	441	22	tax	tax	NOUN
taxlaw-6682	441	23	system	system	NOUN
taxlaw-6682	441	24	,	,	PUNCT
taxlaw-6682	441	25	some	some	PRON
taxlaw-6682	441	26	argue	argue	VERB
taxlaw-6682	441	27	that	that	SCONJ
taxlaw-6682	441	28	there	there	PRON
taxlaw-6682	441	29	is	be	VERB
taxlaw-6682	441	30	one	one	NUM
taxlaw-6682	441	31	additional	additional	ADJ
taxlaw-6682	441	32	goal	goal	NOUN
taxlaw-6682	441	33	to	to	ADP
taxlaw-6682	441	34	the	the	DET
taxlaw-6682	441	35	corporate	corporate	ADJ
taxlaw-6682	441	36	tax	tax	NOUN
taxlaw-6682	441	37	regime	regime	NOUN
taxlaw-6682	441	38	—	—	PUNCT
taxlaw-6682	441	39	a	a	DET
taxlaw-6682	441	40	regulatory	regulatory	ADJ
taxlaw-6682	441	41	goal	goal	NOUN
taxlaw-6682	441	42	:	:	PUNCT
taxlaw-6682	441	43	[	[	X
taxlaw-6682	441	44	t]axation	t]axation	NOUN
taxlaw-6682	441	45	has	have	VERB
taxlaw-6682	441	46	a	a	DET
taxlaw-6682	441	47	third	third	ADJ
taxlaw-6682	441	48	goal	goal	NOUN
taxlaw-6682	441	49	,	,	PUNCT
taxlaw-6682	441	50	which	which	PRON
taxlaw-6682	441	51	has	have	AUX
taxlaw-6682	441	52	not	not	PART
taxlaw-6682	441	53	been	be	AUX
taxlaw-6682	441	54	noticed	notice	VERB
taxlaw-6682	441	55	as	as	ADP
taxlaw-6682	441	56	widely	widely	ADV
taxlaw-6682	441	57	:	:	PUNCT
taxlaw-6682	441	58	a	a	DET
taxlaw-6682	441	59	regulatory	regulatory	ADJ
taxlaw-6682	441	60	goal	goal	NOUN
taxlaw-6682	441	61	.	.	PUNCT
taxlaw-6682	442	1	in	in	ADP
taxlaw-6682	442	2	most	most	ADV
taxlaw-6682	442	3	developed	develop	VERB
taxlaw-6682	442	4	countries	country	NOUN
taxlaw-6682	442	5	governments	government	NOUN
taxlaw-6682	442	6	use	use	VERB
taxlaw-6682	442	7	the	the	DET
taxlaw-6682	442	8	tax	tax	NOUN
taxlaw-6682	442	9	system	system	NOUN
taxlaw-6682	442	10	to	to	PART
taxlaw-6682	442	11	change	change	VERB
taxlaw-6682	442	12	the	the	DET
taxlaw-6682	442	13	behavior	behavior	NOUN
taxlaw-6682	442	14	of	of	ADP
taxlaw-6682	442	15	actors	actor	NOUN
taxlaw-6682	442	16	in	in	ADP
taxlaw-6682	442	17	the	the	DET
taxlaw-6682	442	18	private	private	ADJ
taxlaw-6682	442	19	sector	sector	NOUN
taxlaw-6682	442	20	,	,	PUNCT
taxlaw-6682	442	21	by	by	ADP
taxlaw-6682	442	22	incentivizing	incentivize	VERB
taxlaw-6682	442	23	(	(	PUNCT
taxlaw-6682	442	24	subsidizing	subsidize	VERB
taxlaw-6682	442	25	)	)	PUNCT
taxlaw-6682	442	26	activities	activity	NOUN
taxlaw-6682	442	27	they	they	PRON
taxlaw-6682	442	28	wish	wish	VERB
taxlaw-6682	442	29	to	to	PART
taxlaw-6682	442	30	promote	promote	VERB
taxlaw-6682	442	31	and	and	CCONJ
taxlaw-6682	442	32	by	by	ADP
taxlaw-6682	442	33	disincentivizing	disincentivize	VERB
taxlaw-6682	442	34	(	(	PUNCT
taxlaw-6682	442	35	penalizing	penalize	VERB
taxlaw-6682	442	36	)	)	PUNCT
taxlaw-6682	442	37	activities	activity	NOUN
taxlaw-6682	442	38	they	they	PRON
taxlaw-6682	442	39	wish	wish	VERB
taxlaw-6682	442	40	to	to	PART
taxlaw-6682	442	41	discourage.128	discourage.128	VERB
taxlaw-6682	442	42	as	as	SCONJ
taxlaw-6682	442	43	discussed	discuss	VERB
taxlaw-6682	442	44	previously	previously	ADV
taxlaw-6682	442	45	,	,	PUNCT
taxlaw-6682	442	46	and	and	CCONJ
taxlaw-6682	442	47	assuming	assume	VERB
taxlaw-6682	442	48	any	any	DET
taxlaw-6682	442	49	system	system	NOUN
taxlaw-6682	442	50	of	of	ADP
taxlaw-6682	442	51	tax	tax	NOUN
taxlaw-6682	442	52	integration	integration	NOUN
taxlaw-6682	442	53	would	would	AUX
taxlaw-6682	442	54	not	not	PART
taxlaw-6682	442	55	allow	allow	VERB
taxlaw-6682	442	56	corporate	corporate	ADJ
taxlaw-6682	442	57	tax	tax	NOUN
taxlaw-6682	442	58	preferences	preference	NOUN
taxlaw-6682	442	59	to	to	PART
taxlaw-6682	442	60	pass	pass	VERB
taxlaw-6682	442	61	-	-	PUNCT
taxlaw-6682	442	62	through	through	NOUN
taxlaw-6682	442	63	to	to	ADP
taxlaw-6682	442	64	its	its	PRON
taxlaw-6682	442	65	shareholders	shareholder	NOUN
taxlaw-6682	442	66	,	,	PUNCT
taxlaw-6682	442	67	tax	tax	NOUN
taxlaw-6682	442	68	integration	integration	NOUN
taxlaw-6682	442	69	would	would	AUX
taxlaw-6682	442	70	hinder	hinder	VERB
taxlaw-6682	442	71	the	the	DET
taxlaw-6682	442	72	ability	ability	NOUN
taxlaw-6682	442	73	of	of	ADP
taxlaw-6682	442	74	the	the	DET
taxlaw-6682	442	75	tax	tax	NOUN
taxlaw-6682	442	76	code	code	NOUN
taxlaw-6682	442	77	to	to	PART
taxlaw-6682	442	78	regulate	regulate	VERB
taxlaw-6682	442	79	corporate	corporate	ADJ
taxlaw-6682	442	80	behavior	behavior	NOUN
taxlaw-6682	442	81	.	.	PUNCT
taxlaw-6682	443	1	yet	yet	ADV
taxlaw-6682	443	2	there	there	PRON
taxlaw-6682	443	3	are	be	VERB
taxlaw-6682	443	4	several	several	ADJ
taxlaw-6682	443	5	problems	problem	NOUN
taxlaw-6682	443	6	with	with	ADP
taxlaw-6682	443	7	justifying	justify	VERB
taxlaw-6682	443	8	the	the	DET
taxlaw-6682	443	9	corporate	corporate	ADJ
taxlaw-6682	443	10	tax	tax	NOUN
taxlaw-6682	443	11	on	on	ADP
taxlaw-6682	443	12	the	the	DET
taxlaw-6682	443	13	basis	basis	NOUN
taxlaw-6682	443	14	of	of	ADP
taxlaw-6682	443	15	its	its	PRON
taxlaw-6682	443	16	ability	ability	NOUN
taxlaw-6682	443	17	to	to	PART
taxlaw-6682	443	18	regulate	regulate	VERB
taxlaw-6682	443	19	corporate	corporate	ADJ
taxlaw-6682	443	20	behavior	behavior	NOUN
taxlaw-6682	443	21	.	.	PUNCT
taxlaw-6682	444	1	first	first	ADV
taxlaw-6682	444	2	,	,	PUNCT
taxlaw-6682	444	3	history	history	NOUN
taxlaw-6682	444	4	shows	show	VERB
taxlaw-6682	444	5	that	that	SCONJ
taxlaw-6682	444	6	in	in	ADP
taxlaw-6682	444	7	at	at	ADP
taxlaw-6682	444	8	least	least	ADJ
taxlaw-6682	444	9	some	some	PRON
taxlaw-6682	444	10	areas	area	NOUN
taxlaw-6682	444	11	,	,	PUNCT
taxlaw-6682	444	12	regulating	regulate	VERB
taxlaw-6682	444	13	corporate	corporate	ADJ
taxlaw-6682	444	14	behavior	behavior	NOUN
taxlaw-6682	444	15	through	through	ADP
taxlaw-6682	444	16	the	the	DET
taxlaw-6682	444	17	tax	tax	NOUN
taxlaw-6682	444	18	code	code	NOUN
taxlaw-6682	444	19	can	can	AUX
taxlaw-6682	444	20	be	be	AUX
taxlaw-6682	444	21	ineffective	ineffective	ADJ
taxlaw-6682	444	22	,	,	PUNCT
taxlaw-6682	444	23	temporary	temporary	ADJ
taxlaw-6682	444	24	and	and	CCONJ
taxlaw-6682	444	25	perhaps	perhaps	ADV
taxlaw-6682	444	26	even	even	ADV
taxlaw-6682	444	27	undesirable.129	undesirable.129	PROPN
taxlaw-6682	444	28	this	this	PRON
taxlaw-6682	444	29	is	be	AUX
taxlaw-6682	444	30	especially	especially	ADV
taxlaw-6682	444	31	true	true	ADJ
taxlaw-6682	444	32	when	when	SCONJ
taxlaw-6682	444	33	congress	congress	PROPN
taxlaw-6682	444	34	has	have	VERB
taxlaw-6682	444	35	to	to	PART
taxlaw-6682	444	36	face	face	VERB
taxlaw-6682	444	37	fierce	fierce	ADJ
taxlaw-6682	444	38	resistance	resistance	NOUN
taxlaw-6682	444	39	from	from	ADP
taxlaw-6682	444	40	corporations	corporation	NOUN
taxlaw-6682	444	41	to	to	ADP
taxlaw-6682	444	42	any	any	DET
taxlaw-6682	444	43	measures	measure	NOUN
taxlaw-6682	444	44	that	that	PRON
taxlaw-6682	444	45	will	will	AUX
taxlaw-6682	444	46	affect	affect	VERB
taxlaw-6682	444	47	their	their	PRON
taxlaw-6682	444	48	after	after	ADP
taxlaw-6682	444	49	-	-	PUNCT
taxlaw-6682	444	50	tax	tax	NOUN
taxlaw-6682	444	51	earnings.130	earnings.130	NOUN
taxlaw-6682	444	52	second	second	NOUN
taxlaw-6682	444	53	,	,	PUNCT
taxlaw-6682	444	54	it	it	PRON
taxlaw-6682	444	55	is	be	AUX
taxlaw-6682	444	56	not	not	PART
taxlaw-6682	444	57	clear	clear	ADJ
taxlaw-6682	444	58	who	who	PRON
taxlaw-6682	444	59	actually	actually	ADV
taxlaw-6682	444	60	bears	bear	VERB
taxlaw-6682	444	61	the	the	DET
taxlaw-6682	444	62	burden	burden	NOUN
taxlaw-6682	444	63	of	of	ADP
taxlaw-6682	444	64	the	the	DET
taxlaw-6682	444	65	corporate	corporate	ADJ
taxlaw-6682	444	66	tax	tax	NOUN
taxlaw-6682	444	67	(	(	PUNCT
taxlaw-6682	444	68	tax	tax	NOUN
taxlaw-6682	444	69	incidence	incidence	NOUN
taxlaw-6682	444	70	)	)	PUNCT
taxlaw-6682	444	71	.	.	PUNCT
taxlaw-6682	445	1	finally	finally	ADV
taxlaw-6682	445	2	,	,	PUNCT
taxlaw-6682	445	3	there	there	PRON
taxlaw-6682	445	4	are	be	VERB
taxlaw-6682	445	5	other	other	ADJ
taxlaw-6682	445	6	legal	legal	ADJ
taxlaw-6682	445	7	tools	tool	NOUN
taxlaw-6682	445	8	to	to	PART
taxlaw-6682	445	9	regulate	regulate	VERB
taxlaw-6682	445	10	corporate	corporate	ADJ
taxlaw-6682	445	11	behavior	behavior	NOUN
taxlaw-6682	445	12	,	,	PUNCT
taxlaw-6682	445	13	such	such	ADJ
taxlaw-6682	445	14	as	as	ADP
taxlaw-6682	445	15	security	security	NOUN
taxlaw-6682	445	16	and	and	CCONJ
taxlaw-6682	445	17	antitrust	antitrust	ADJ
taxlaw-6682	445	18	regulations	regulation	NOUN
taxlaw-6682	445	19	or	or	CCONJ
taxlaw-6682	445	20	general	general	ADJ
taxlaw-6682	445	21	criminal	criminal	ADJ
taxlaw-6682	445	22	and	and	CCONJ
taxlaw-6682	445	23	administrative	administrative	ADJ
taxlaw-6682	445	24	legislation.131	legislation.131	PROPN
taxlaw-6682	445	25	126	126	NUM
taxlaw-6682	445	26	see	see	VERB
taxlaw-6682	445	27	schwarz	schwarz	PROPN
taxlaw-6682	445	28	&	&	CCONJ
taxlaw-6682	445	29	lathrope	lathrope	PROPN
taxlaw-6682	445	30	,	,	PUNCT
taxlaw-6682	445	31	supra	supra	PROPN
taxlaw-6682	445	32	note	note	NOUN
taxlaw-6682	445	33	103	103	NUM
taxlaw-6682	445	34	,	,	PUNCT
taxlaw-6682	445	35	at	at	ADP
taxlaw-6682	445	36	21	21	NUM
taxlaw-6682	445	37	.	.	PUNCT
taxlaw-6682	446	1	127	127	NUM
taxlaw-6682	446	2	am	am	NOUN
taxlaw-6682	446	3	.	.	PUNCT
taxlaw-6682	446	4	law	law	NOUN
taxlaw-6682	446	5	inst	inst	PROPN
taxlaw-6682	446	6	.	.	PROPN
taxlaw-6682	446	7	,	,	PUNCT
taxlaw-6682	446	8	supra	supra	PROPN
taxlaw-6682	446	9	note	note	PROPN
taxlaw-6682	446	10	125	125	NUM
taxlaw-6682	446	11	,	,	PUNCT
taxlaw-6682	446	12	at	at	ADP
taxlaw-6682	446	13	69	69	NUM
taxlaw-6682	446	14	.	.	PUNCT
taxlaw-6682	447	1	128	128	NUM
taxlaw-6682	447	2	reuven	reuven	ADJ
taxlaw-6682	447	3	avi	avi	PROPN
taxlaw-6682	447	4	-	-	PUNCT
taxlaw-6682	447	5	yonah	yonah	ADJ
taxlaw-6682	447	6	,	,	PUNCT
taxlaw-6682	447	7	taxation	taxation	NOUN
taxlaw-6682	447	8	as	as	ADP
taxlaw-6682	447	9	regulation	regulation	NOUN
taxlaw-6682	447	10	:	:	PUNCT
taxlaw-6682	447	11	carbon	carbon	NOUN
taxlaw-6682	447	12	tax	tax	NOUN
taxlaw-6682	447	13	,	,	PUNCT
taxlaw-6682	447	14	health	health	NOUN
taxlaw-6682	447	15	care	care	NOUN
taxlaw-6682	447	16	tax	tax	NOUN
taxlaw-6682	447	17	,	,	PUNCT
taxlaw-6682	447	18	bank	bank	NOUN
taxlaw-6682	447	19	tax	tax	NOUN
taxlaw-6682	447	20	and	and	CCONJ
taxlaw-6682	447	21	other	other	ADJ
taxlaw-6682	447	22	regulatory	regulatory	ADJ
taxlaw-6682	447	23	taxes	taxis	NOUN
taxlaw-6682	447	24	2–3	2–3	NUM
taxlaw-6682	447	25	(	(	PUNCT
taxlaw-6682	447	26	u.	u.	PROPN
taxlaw-6682	447	27	mich	mich	PROPN
taxlaw-6682	447	28	.	.	PUNCT
taxlaw-6682	448	1	pub	pub	NOUN
taxlaw-6682	448	2	.	.	PUNCT
taxlaw-6682	449	1	l.	l.	PROPN
taxlaw-6682	449	2	research	research	PROPN
taxlaw-6682	449	3	paper	paper	PROPN
taxlaw-6682	449	4	no	no	INTJ
taxlaw-6682	449	5	.	.	PROPN
taxlaw-6682	449	6	281	281	NUM
taxlaw-6682	449	7	,	,	PUNCT
taxlaw-6682	449	8	2010	2010	NUM
taxlaw-6682	449	9	)	)	PUNCT
taxlaw-6682	449	10	.	.	PUNCT
taxlaw-6682	450	1	129	129	NUM
taxlaw-6682	450	2	see	see	VERB
taxlaw-6682	450	3	,	,	PUNCT
taxlaw-6682	450	4	e.g.	e.g.	ADV
taxlaw-6682	450	5	,	,	PUNCT
taxlaw-6682	450	6	kurt	kurt	PROPN
taxlaw-6682	450	7	hartmann	hartmann	PROPN
taxlaw-6682	450	8	,	,	PUNCT
taxlaw-6682	450	9	the	the	DET
taxlaw-6682	450	10	market	market	NOUN
taxlaw-6682	450	11	for	for	ADP
taxlaw-6682	450	12	corporate	corporate	ADJ
taxlaw-6682	450	13	confusion	confusion	NOUN
taxlaw-6682	450	14	:	:	PUNCT
taxlaw-6682	450	15	federal	federal	ADJ
taxlaw-6682	450	16	attempts	attempt	NOUN
taxlaw-6682	450	17	to	to	PART
taxlaw-6682	450	18	regulate	regulate	VERB
taxlaw-6682	450	19	the	the	DET
taxlaw-6682	450	20	market	market	NOUN
taxlaw-6682	450	21	for	for	ADP
taxlaw-6682	450	22	corporate	corporate	ADJ
taxlaw-6682	450	23	control	control	NOUN
taxlaw-6682	450	24	through	through	ADP
taxlaw-6682	450	25	the	the	DET
taxlaw-6682	450	26	federal	federal	ADJ
taxlaw-6682	450	27	tax	tax	PROPN
taxlaw-6682	450	28	code	code	NOUN
taxlaw-6682	450	29	,	,	PUNCT
taxlaw-6682	450	30	6	6	NUM
taxlaw-6682	450	31	depaul	depaul	NOUN
taxlaw-6682	450	32	bus	bus	NOUN
taxlaw-6682	450	33	.	.	PUNCT
taxlaw-6682	451	1	l.j	l.j	PROPN
taxlaw-6682	451	2	.	.	PROPN
taxlaw-6682	451	3	159	159	NUM
taxlaw-6682	451	4	(	(	PUNCT
taxlaw-6682	451	5	1993	1993	NUM
taxlaw-6682	451	6	)	)	PUNCT
taxlaw-6682	451	7	.	.	PUNCT
taxlaw-6682	452	1	130	130	NUM
taxlaw-6682	452	2	see	see	VERB
taxlaw-6682	452	3	bank	bank	NOUN
taxlaw-6682	452	4	,	,	PUNCT
taxlaw-6682	452	5	supra	supra	PROPN
taxlaw-6682	452	6	note	note	PROPN
taxlaw-6682	452	7	19	19	NUM
taxlaw-6682	452	8	,	,	PUNCT
taxlaw-6682	452	9	at	at	ADP
taxlaw-6682	452	10	3	3	NUM
taxlaw-6682	452	11	-	-	SYM
taxlaw-6682	452	12	4	4	NUM
taxlaw-6682	452	13	.	.	NUM
taxlaw-6682	452	14	131	131	NUM
taxlaw-6682	452	15	hartmann	hartmann	PROPN
taxlaw-6682	452	16	,	,	PUNCT
taxlaw-6682	452	17	supra	supra	PROPN
taxlaw-6682	452	18	note	note	PROPN
taxlaw-6682	452	19	129	129	NUM
taxlaw-6682	452	20	,	,	PUNCT
taxlaw-6682	452	21	at	at	ADP
taxlaw-6682	452	22	198	198	NUM
taxlaw-6682	452	23	.	.	PUNCT
taxlaw-6682	453	1	[	[	X
taxlaw-6682	453	2	vol	vol	NOUN
taxlaw-6682	453	3	.	.	PUNCT
taxlaw-6682	453	4	11:2	11:2	NUM
taxlaw-6682	453	5	columbia	columbia	PROPN
taxlaw-6682	453	6	journal	journal	PROPN
taxlaw-6682	453	7	of	of	ADP
taxlaw-6682	453	8	tax	tax	NOUN
taxlaw-6682	453	9	law	law	NOUN
taxlaw-6682	453	10	20	20	NUM
taxlaw-6682	453	11	b.	b.	NOUN
taxlaw-6682	453	12	the	the	DET
taxlaw-6682	453	13	problems	problem	NOUN
taxlaw-6682	453	14	of	of	ADP
taxlaw-6682	453	15	dpd	dpd	PROPN
taxlaw-6682	453	16	with	with	ADP
taxlaw-6682	453	17	wht	wht	NOUN
taxlaw-6682	453	18	and	and	CCONJ
taxlaw-6682	453	19	territoriality	territoriality	NOUN
taxlaw-6682	453	20	aside	aside	ADV
taxlaw-6682	453	21	from	from	ADP
taxlaw-6682	453	22	the	the	DET
taxlaw-6682	453	23	previously	previously	ADV
taxlaw-6682	453	24	discussed	discuss	VERB
taxlaw-6682	453	25	problems	problem	NOUN
taxlaw-6682	453	26	of	of	ADP
taxlaw-6682	453	27	any	any	DET
taxlaw-6682	453	28	proposal	proposal	NOUN
taxlaw-6682	453	29	of	of	ADP
taxlaw-6682	453	30	tax	tax	NOUN
taxlaw-6682	453	31	integration	integration	NOUN
taxlaw-6682	453	32	in	in	ADP
taxlaw-6682	453	33	general	general	ADJ
taxlaw-6682	453	34	,	,	PUNCT
taxlaw-6682	453	35	the	the	DET
taxlaw-6682	453	36	dpd	dpd	NOUN
taxlaw-6682	453	37	form	form	NOUN
taxlaw-6682	453	38	of	of	ADP
taxlaw-6682	453	39	integration	integration	NOUN
taxlaw-6682	453	40	has	have	VERB
taxlaw-6682	453	41	its	its	PRON
taxlaw-6682	453	42	own	own	ADJ
taxlaw-6682	453	43	unique	unique	ADJ
taxlaw-6682	453	44	problems	problem	NOUN
taxlaw-6682	453	45	.	.	PUNCT
taxlaw-6682	454	1	one	one	NUM
taxlaw-6682	454	2	of	of	ADP
taxlaw-6682	454	3	these	these	DET
taxlaw-6682	454	4	problems	problem	NOUN
taxlaw-6682	454	5	results	result	VERB
taxlaw-6682	454	6	from	from	ADP
taxlaw-6682	454	7	the	the	DET
taxlaw-6682	454	8	combination	combination	NOUN
taxlaw-6682	454	9	of	of	ADP
taxlaw-6682	454	10	dpd	dpd	PROPN
taxlaw-6682	454	11	with	with	ADP
taxlaw-6682	454	12	wht	wht	PROPN
taxlaw-6682	454	13	.	.	PUNCT
taxlaw-6682	455	1	the	the	DET
taxlaw-6682	455	2	other	other	ADJ
taxlaw-6682	455	3	problem	problem	NOUN
taxlaw-6682	455	4	results	result	VERB
taxlaw-6682	455	5	from	from	ADP
taxlaw-6682	455	6	the	the	DET
taxlaw-6682	455	7	combination	combination	NOUN
taxlaw-6682	455	8	of	of	ADP
taxlaw-6682	455	9	dpd	dpd	PROPN
taxlaw-6682	455	10	with	with	ADP
taxlaw-6682	455	11	a	a	DET
taxlaw-6682	455	12	territorial	territorial	ADJ
taxlaw-6682	455	13	system.132	system.132	NUM
taxlaw-6682	455	14	both	both	PRON
taxlaw-6682	455	15	of	of	ADP
taxlaw-6682	455	16	the	the	DET
taxlaw-6682	455	17	problems	problem	NOUN
taxlaw-6682	455	18	and	and	CCONJ
taxlaw-6682	455	19	their	their	PRON
taxlaw-6682	455	20	solutions	solution	NOUN
taxlaw-6682	455	21	will	will	AUX
taxlaw-6682	455	22	be	be	AUX
taxlaw-6682	455	23	discussed	discuss	VERB
taxlaw-6682	455	24	in	in	ADP
taxlaw-6682	455	25	this	this	DET
taxlaw-6682	455	26	order	order	NOUN
taxlaw-6682	455	27	below	below	ADV
taxlaw-6682	455	28	.	.	PUNCT
taxlaw-6682	456	1	1	1	X
taxlaw-6682	456	2	.	.	X
taxlaw-6682	456	3	the	the	DET
taxlaw-6682	456	4	“	"	PUNCT
taxlaw-6682	456	5	trojan	trojan	NOUN
taxlaw-6682	456	6	horse	horse	NOUN
taxlaw-6682	456	7	”	"	PUNCT
taxlaw-6682	456	8	problem	problem	NOUN
taxlaw-6682	456	9	of	of	ADP
taxlaw-6682	456	10	dpd	dpd	PROPN
taxlaw-6682	456	11	and	and	CCONJ
taxlaw-6682	456	12	wht	wht	VERB
taxlaw-6682	456	13	dpd	dpd	PROPN
taxlaw-6682	456	14	combined	combine	VERB
taxlaw-6682	456	15	with	with	ADP
taxlaw-6682	456	16	wht	wht	NOUN
taxlaw-6682	456	17	might	might	AUX
taxlaw-6682	456	18	artificially	artificially	ADV
taxlaw-6682	456	19	reduce	reduce	VERB
taxlaw-6682	456	20	the	the	DET
taxlaw-6682	456	21	tax	tax	NOUN
taxlaw-6682	456	22	liability	liability	NOUN
taxlaw-6682	456	23	of	of	ADP
taxlaw-6682	456	24	u.s	u.s	PROPN
taxlaw-6682	456	25	.	.	PROPN
taxlaw-6682	456	26	mnes	mne	NOUN
taxlaw-6682	456	27	for	for	ADP
taxlaw-6682	456	28	financial	financial	ADJ
taxlaw-6682	456	29	accounting	accounting	NOUN
taxlaw-6682	456	30	purposes	purpose	NOUN
taxlaw-6682	456	31	.	.	PUNCT
taxlaw-6682	457	1	133	133	NUM
taxlaw-6682	457	2	this	this	PRON
taxlaw-6682	457	3	is	be	AUX
taxlaw-6682	457	4	because	because	SCONJ
taxlaw-6682	457	5	the	the	DET
taxlaw-6682	457	6	corporate	corporate	ADJ
taxlaw-6682	457	7	tax	tax	NOUN
taxlaw-6682	457	8	liability	liability	NOUN
taxlaw-6682	457	9	would	would	AUX
taxlaw-6682	457	10	be	be	AUX
taxlaw-6682	457	11	“	"	PUNCT
taxlaw-6682	457	12	shifted	shift	VERB
taxlaw-6682	457	13	”	"	PUNCT
taxlaw-6682	457	14	to	to	ADP
taxlaw-6682	457	15	its	its	PRON
taxlaw-6682	457	16	shareholders	shareholder	NOUN
taxlaw-6682	457	17	and	and	CCONJ
taxlaw-6682	457	18	the	the	DET
taxlaw-6682	457	19	corporation	corporation	NOUN
taxlaw-6682	457	20	would	would	AUX
taxlaw-6682	457	21	function	function	VERB
taxlaw-6682	457	22	as	as	ADP
taxlaw-6682	457	23	a	a	DET
taxlaw-6682	457	24	conduit	conduit	NOUN
taxlaw-6682	457	25	,	,	PUNCT
taxlaw-6682	457	26	collecting	collect	VERB
taxlaw-6682	457	27	the	the	DET
taxlaw-6682	457	28	tax	tax	NOUN
taxlaw-6682	457	29	on	on	ADP
taxlaw-6682	457	30	behalf	behalf	NOUN
taxlaw-6682	457	31	of	of	ADP
taxlaw-6682	457	32	the	the	DET
taxlaw-6682	457	33	shareholders	shareholder	NOUN
taxlaw-6682	457	34	.	.	PUNCT
taxlaw-6682	458	1	some	some	PRON
taxlaw-6682	458	2	refer	refer	VERB
taxlaw-6682	458	3	to	to	ADP
taxlaw-6682	458	4	this	this	PRON
taxlaw-6682	458	5	as	as	ADP
taxlaw-6682	458	6	the	the	DET
taxlaw-6682	458	7	“	"	PUNCT
taxlaw-6682	458	8	trojan	trojan	NOUN
taxlaw-6682	458	9	horse	horse	NOUN
taxlaw-6682	458	10	”	"	PUNCT
taxlaw-6682	458	11	problem	problem	NOUN
taxlaw-6682	458	12	,	,	PUNCT
taxlaw-6682	458	13	because	because	SCONJ
taxlaw-6682	458	14	presumably	presumably	ADV
taxlaw-6682	458	15	the	the	DET
taxlaw-6682	458	16	main	main	ADJ
taxlaw-6682	458	17	purpose	purpose	NOUN
taxlaw-6682	458	18	of	of	ADP
taxlaw-6682	458	19	the	the	DET
taxlaw-6682	458	20	proposals	proposal	NOUN
taxlaw-6682	458	21	to	to	PART
taxlaw-6682	458	22	implement	implement	VERB
taxlaw-6682	458	23	a	a	DET
taxlaw-6682	458	24	dpd	dpd	NOUN
taxlaw-6682	458	25	form	form	NOUN
taxlaw-6682	458	26	of	of	ADP
taxlaw-6682	458	27	integration	integration	NOUN
taxlaw-6682	458	28	might	might	AUX
taxlaw-6682	458	29	actually	actually	ADV
taxlaw-6682	458	30	be	be	AUX
taxlaw-6682	458	31	to	to	PART
taxlaw-6682	458	32	allow	allow	VERB
taxlaw-6682	458	33	mnes	mne	NOUN
taxlaw-6682	458	34	to	to	PART
taxlaw-6682	458	35	show	show	VERB
taxlaw-6682	458	36	better	well	ADJ
taxlaw-6682	458	37	financial	financial	ADJ
taxlaw-6682	458	38	results	result	NOUN
taxlaw-6682	458	39	rather	rather	ADV
taxlaw-6682	458	40	than	than	ADP
taxlaw-6682	458	41	to	to	PART
taxlaw-6682	458	42	alleviate	alleviate	VERB
taxlaw-6682	458	43	the	the	DET
taxlaw-6682	458	44	double	double	ADJ
taxlaw-6682	458	45	taxation	taxation	NOUN
taxlaw-6682	458	46	problem.134	problem.134	NOUN
taxlaw-6682	458	47	it	it	PRON
taxlaw-6682	458	48	is	be	AUX
taxlaw-6682	458	49	indeed	indeed	ADV
taxlaw-6682	458	50	possible	possible	ADJ
taxlaw-6682	458	51	that	that	SCONJ
taxlaw-6682	458	52	dpd	dpd	PROPN
taxlaw-6682	458	53	combined	combine	VERB
taxlaw-6682	458	54	with	with	ADP
taxlaw-6682	458	55	wht	wht	PROPN
taxlaw-6682	458	56	would	would	AUX
taxlaw-6682	458	57	reduce	reduce	VERB
taxlaw-6682	458	58	,	,	PUNCT
taxlaw-6682	458	59	at	at	ADP
taxlaw-6682	458	60	least	least	ADJ
taxlaw-6682	458	61	temporarily	temporarily	ADV
taxlaw-6682	458	62	,	,	PUNCT
taxlaw-6682	458	63	the	the	DET
taxlaw-6682	458	64	effective	effective	ADJ
taxlaw-6682	458	65	tax	tax	NOUN
taxlaw-6682	458	66	rate	rate	NOUN
taxlaw-6682	458	67	of	of	ADP
taxlaw-6682	458	68	u.s	u.s	PROPN
taxlaw-6682	458	69	.	.	PROPN
taxlaw-6682	458	70	corporations	corporation	NOUN
taxlaw-6682	458	71	in	in	ADP
taxlaw-6682	458	72	their	their	PRON
taxlaw-6682	458	73	financial	financial	ADJ
taxlaw-6682	458	74	reports	report	NOUN
taxlaw-6682	458	75	,	,	PUNCT
taxlaw-6682	458	76	without	without	ADP
taxlaw-6682	458	77	having	have	VERB
taxlaw-6682	458	78	any	any	DET
taxlaw-6682	458	79	substantial	substantial	ADJ
taxlaw-6682	458	80	economic	economic	ADJ
taxlaw-6682	458	81	change	change	NOUN
taxlaw-6682	458	82	in	in	ADP
taxlaw-6682	458	83	the	the	DET
taxlaw-6682	458	84	way	way	NOUN
taxlaw-6682	458	85	those	those	DET
taxlaw-6682	458	86	corporations	corporation	NOUN
taxlaw-6682	458	87	and	and	CCONJ
taxlaw-6682	458	88	the	the	DET
taxlaw-6682	458	89	earnings	earning	NOUN
taxlaw-6682	458	90	are	be	AUX
taxlaw-6682	458	91	taxed.135	taxed.135	NOUN
taxlaw-6682	458	92	this	this	DET
taxlaw-6682	458	93	effect	effect	NOUN
taxlaw-6682	458	94	may	may	AUX
taxlaw-6682	458	95	be	be	AUX
taxlaw-6682	458	96	temporary	temporary	ADJ
taxlaw-6682	458	97	because	because	SCONJ
taxlaw-6682	458	98	it	it	PRON
taxlaw-6682	458	99	is	be	AUX
taxlaw-6682	458	100	not	not	PART
taxlaw-6682	458	101	clear	clear	ADJ
taxlaw-6682	458	102	how	how	SCONJ
taxlaw-6682	458	103	the	the	DET
taxlaw-6682	458	104	financial	financial	ADJ
taxlaw-6682	458	105	accounting	accounting	NOUN
taxlaw-6682	458	106	standards	standards	PROPN
taxlaw-6682	458	107	board	board	NOUN
taxlaw-6682	458	108	(	(	PUNCT
taxlaw-6682	458	109	fasb	fasb	NOUN
taxlaw-6682	458	110	)	)	PUNCT
taxlaw-6682	458	111	would	would	AUX
taxlaw-6682	458	112	treat	treat	VERB
taxlaw-6682	458	113	the	the	DET
taxlaw-6682	458	114	wht	wht	NOUN
taxlaw-6682	458	115	in	in	ADP
taxlaw-6682	458	116	such	such	DET
taxlaw-6682	458	117	a	a	DET
taxlaw-6682	458	118	case	case	NOUN
taxlaw-6682	458	119	,	,	PUNCT
taxlaw-6682	458	120	and	and	CCONJ
taxlaw-6682	458	121	whether	whether	SCONJ
taxlaw-6682	458	122	it	it	PRON
taxlaw-6682	458	123	will	will	AUX
taxlaw-6682	458	124	require	require	VERB
taxlaw-6682	458	125	u.s	u.s	PROPN
taxlaw-6682	458	126	.	.	PROPN
taxlaw-6682	458	127	mnes	mne	NOUN
taxlaw-6682	458	128	to	to	PART
taxlaw-6682	458	129	consider	consider	VERB
taxlaw-6682	458	130	the	the	DET
taxlaw-6682	458	131	wht	wht	NOUN
taxlaw-6682	458	132	as	as	ADP
taxlaw-6682	458	133	part	part	NOUN
taxlaw-6682	458	134	of	of	ADP
taxlaw-6682	458	135	their	their	PRON
taxlaw-6682	458	136	own	own	ADJ
taxlaw-6682	458	137	corporate	corporate	ADJ
taxlaw-6682	458	138	tax	tax	NOUN
taxlaw-6682	458	139	liability	liability	NOUN
taxlaw-6682	458	140	,	,	PUNCT
taxlaw-6682	458	141	and	and	CCONJ
taxlaw-6682	458	142	not	not	PART
taxlaw-6682	458	143	as	as	ADP
taxlaw-6682	458	144	part	part	NOUN
taxlaw-6682	458	145	of	of	ADP
taxlaw-6682	458	146	the	the	DET
taxlaw-6682	458	147	shareholder	shareholder	NOUN
taxlaw-6682	458	148	’s	’s	PART
taxlaw-6682	458	149	tax	tax	NOUN
taxlaw-6682	458	150	liability	liability	NOUN
taxlaw-6682	458	151	,	,	PUNCT
taxlaw-6682	458	152	which	which	PRON
taxlaw-6682	458	153	would	would	AUX
taxlaw-6682	458	154	result	result	VERB
taxlaw-6682	458	155	in	in	ADP
taxlaw-6682	458	156	higher	high	ADJ
taxlaw-6682	458	157	effective	effective	ADJ
taxlaw-6682	458	158	corporate	corporate	ADJ
taxlaw-6682	458	159	tax	tax	NOUN
taxlaw-6682	458	160	rates.136	rates.136	NOUN
taxlaw-6682	458	161	under	under	ADP
taxlaw-6682	458	162	the	the	DET
taxlaw-6682	458	163	current	current	ADJ
taxlaw-6682	458	164	fasb	fasb	NOUN
taxlaw-6682	458	165	guidelines	guideline	NOUN
taxlaw-6682	458	166	,	,	PUNCT
taxlaw-6682	458	167	the	the	DET
taxlaw-6682	458	168	wht	wht	NOUN
taxlaw-6682	458	169	paid	pay	VERB
taxlaw-6682	458	170	by	by	ADP
taxlaw-6682	458	171	a	a	DET
taxlaw-6682	458	172	corporation	corporation	NOUN
taxlaw-6682	458	173	to	to	ADP
taxlaw-6682	458	174	its	its	PRON
taxlaw-6682	458	175	shareholders	shareholder	NOUN
taxlaw-6682	458	176	should	should	AUX
taxlaw-6682	458	177	be	be	AUX
taxlaw-6682	458	178	considered	consider	VERB
taxlaw-6682	458	179	as	as	ADP
taxlaw-6682	458	180	part	part	NOUN
taxlaw-6682	458	181	of	of	ADP
taxlaw-6682	458	182	the	the	DET
taxlaw-6682	458	183	corporation	corporation	NOUN
taxlaw-6682	458	184	’s	’s	PART
taxlaw-6682	458	185	own	own	ADJ
taxlaw-6682	458	186	tax	tax	NOUN
taxlaw-6682	458	187	liability	liability	NOUN
taxlaw-6682	458	188	,	,	PUNCT
taxlaw-6682	458	189	rather	rather	ADV
taxlaw-6682	458	190	than	than	ADP
taxlaw-6682	458	191	its	its	PRON
taxlaw-6682	458	192	shareholders	shareholder	NOUN
taxlaw-6682	458	193	’	'	PUNCT
taxlaw-6682	458	194	.	.	PUNCT
taxlaw-6682	459	1	according	accord	VERB
taxlaw-6682	459	2	to	to	ADP
taxlaw-6682	459	3	fasb	fasb	NOUN
taxlaw-6682	459	4	,	,	PUNCT
taxlaw-6682	459	5	wht	wht	X
taxlaw-6682	459	6	will	will	AUX
taxlaw-6682	459	7	not	not	PART
taxlaw-6682	459	8	be	be	AUX
taxlaw-6682	459	9	a	a	DET
taxlaw-6682	459	10	part	part	NOUN
taxlaw-6682	459	11	of	of	ADP
taxlaw-6682	459	12	the	the	DET
taxlaw-6682	459	13	tax	tax	NOUN
taxlaw-6682	459	14	liability	liability	NOUN
taxlaw-6682	459	15	of	of	ADP
taxlaw-6682	459	16	an	an	DET
taxlaw-6682	459	17	entity	entity	NOUN
taxlaw-6682	459	18	paying	pay	VERB
taxlaw-6682	459	19	a	a	DET
taxlaw-6682	459	20	dividend	dividend	NOUN
taxlaw-6682	459	21	only	only	ADV
taxlaw-6682	459	22	if	if	SCONJ
taxlaw-6682	459	23	both	both	PRON
taxlaw-6682	459	24	of	of	ADP
taxlaw-6682	459	25	the	the	DET
taxlaw-6682	459	26	following	follow	VERB
taxlaw-6682	459	27	conditions	condition	NOUN
taxlaw-6682	459	28	are	be	AUX
taxlaw-6682	459	29	met	meet	VERB
taxlaw-6682	459	30	:	:	PUNCT
taxlaw-6682	459	31	(	(	PUNCT
taxlaw-6682	459	32	1	1	X
taxlaw-6682	459	33	)	)	PUNCT
taxlaw-6682	459	34	the	the	DET
taxlaw-6682	459	35	tax	tax	NOUN
taxlaw-6682	459	36	is	be	AUX
taxlaw-6682	459	37	payable	payable	ADJ
taxlaw-6682	459	38	by	by	ADP
taxlaw-6682	459	39	the	the	DET
taxlaw-6682	459	40	entity	entity	NOUN
taxlaw-6682	459	41	if	if	SCONJ
taxlaw-6682	459	42	and	and	CCONJ
taxlaw-6682	459	43	only	only	ADV
taxlaw-6682	459	44	if	if	SCONJ
taxlaw-6682	459	45	a	a	DET
taxlaw-6682	459	46	dividend	dividend	NOUN
taxlaw-6682	459	47	is	be	AUX
taxlaw-6682	459	48	distributed	distribute	VERB
taxlaw-6682	459	49	to	to	ADP
taxlaw-6682	459	50	shareholders	shareholder	NOUN
taxlaw-6682	459	51	—	—	PUNCT
taxlaw-6682	459	52	the	the	DET
taxlaw-6682	459	53	tax	tax	NOUN
taxlaw-6682	459	54	does	do	AUX
taxlaw-6682	459	55	not	not	PART
taxlaw-6682	459	56	reduce	reduce	VERB
taxlaw-6682	459	57	future	future	ADJ
taxlaw-6682	459	58	income	income	NOUN
taxlaw-6682	459	59	taxes	taxis	NOUN
taxlaw-6682	459	60	the	the	DET
taxlaw-6682	459	61	entity	entity	NOUN
taxlaw-6682	459	62	would	would	AUX
taxlaw-6682	459	63	otherwise	otherwise	ADV
taxlaw-6682	459	64	pay	pay	VERB
taxlaw-6682	459	65	;	;	PUNCT
taxlaw-6682	459	66	and	and	CCONJ
taxlaw-6682	459	67	(	(	PUNCT
taxlaw-6682	459	68	2	2	X
taxlaw-6682	459	69	)	)	PUNCT
taxlaw-6682	459	70	shareholders	shareholder	NOUN
taxlaw-6682	459	71	receiving	receive	VERB
taxlaw-6682	459	72	the	the	DET
taxlaw-6682	459	73	dividend	dividend	NOUN
taxlaw-6682	459	74	are	be	AUX
taxlaw-6682	459	75	entitled	entitle	VERB
taxlaw-6682	459	76	to	to	PART
taxlaw-6682	459	77	claim	claim	VERB
taxlaw-6682	459	78	the	the	DET
taxlaw-6682	459	79	withholding	withholding	NOUN
taxlaw-6682	459	80	as	as	ADP
taxlaw-6682	459	81	tax	tax	NOUN
taxlaw-6682	459	82	paid	pay	VERB
taxlaw-6682	459	83	by	by	ADP
taxlaw-6682	459	84	the	the	DET
taxlaw-6682	459	85	entity	entity	NOUN
taxlaw-6682	459	86	,	,	PUNCT
taxlaw-6682	459	87	on	on	ADP
taxlaw-6682	459	88	their	their	PRON
taxlaw-6682	459	89	behalf	behalf	NOUN
taxlaw-6682	459	90	,	,	PUNCT
taxlaw-6682	459	91	either	either	CCONJ
taxlaw-6682	459	92	as	as	ADP
taxlaw-6682	459	93	a	a	DET
taxlaw-6682	459	94	refund	refund	NOUN
taxlaw-6682	459	95	or	or	CCONJ
taxlaw-6682	459	96	as	as	ADP
taxlaw-6682	459	97	a	a	DET
taxlaw-6682	459	98	reduction	reduction	NOUN
taxlaw-6682	459	99	of	of	ADP
taxlaw-6682	459	100	taxes	taxis	NOUN
taxlaw-6682	459	101	otherwise	otherwise	ADV
taxlaw-6682	459	102	due	due	ADJ
taxlaw-6682	459	103	,	,	PUNCT
taxlaw-6682	459	104	regardless	regardless	ADV
taxlaw-6682	459	105	of	of	ADP
taxlaw-6682	459	106	the	the	DET
taxlaw-6682	459	107	tax	tax	NOUN
taxlaw-6682	459	108	status	status	NOUN
taxlaw-6682	459	109	of	of	ADP
taxlaw-6682	459	110	the	the	DET
taxlaw-6682	459	111	shareholders.137	shareholders.137	PROPN
taxlaw-6682	459	112	as	as	SCONJ
taxlaw-6682	459	113	discussed	discuss	VERB
taxlaw-6682	459	114	previously	previously	ADV
taxlaw-6682	459	115	,	,	PUNCT
taxlaw-6682	459	116	one	one	NUM
taxlaw-6682	459	117	of	of	ADP
taxlaw-6682	459	118	the	the	DET
taxlaw-6682	459	119	proposals	proposal	NOUN
taxlaw-6682	459	120	to	to	PART
taxlaw-6682	459	121	deal	deal	VERB
taxlaw-6682	459	122	with	with	ADP
taxlaw-6682	459	123	the	the	DET
taxlaw-6682	459	124	possible	possible	ADJ
taxlaw-6682	459	125	problem	problem	NOUN
taxlaw-6682	459	126	of	of	ADP
taxlaw-6682	459	127	tax	tax	NOUN
taxlaw-6682	459	128	-	-	PUNCT
taxlaw-6682	459	129	exempt	exempt	ADJ
taxlaw-6682	459	130	taxpayers	taxpayer	NOUN
taxlaw-6682	459	131	under	under	ADP
taxlaw-6682	459	132	a	a	DET
taxlaw-6682	459	133	regime	regime	NOUN
taxlaw-6682	459	134	of	of	ADP
taxlaw-6682	459	135	integration	integration	NOUN
taxlaw-6682	459	136	is	be	AUX
taxlaw-6682	459	137	to	to	PART
taxlaw-6682	459	138	disallow	disallow	VERB
taxlaw-6682	459	139	them	they	PRON
taxlaw-6682	459	140	the	the	DET
taxlaw-6682	459	141	credit	credit	NOUN
taxlaw-6682	459	142	for	for	ADP
taxlaw-6682	459	143	tax	tax	NOUN
taxlaw-6682	459	144	withheld	withhold	VERB
taxlaw-6682	459	145	by	by	ADP
taxlaw-6682	459	146	the	the	DET
taxlaw-6682	459	147	distributing	distribute	VERB
taxlaw-6682	459	148	corporation	corporation	NOUN
taxlaw-6682	459	149	(	(	PUNCT
taxlaw-6682	459	150	unless	unless	SCONJ
taxlaw-6682	459	151	the	the	DET
taxlaw-6682	459	152	distribution	distribution	NOUN
taxlaw-6682	459	153	will	will	AUX
taxlaw-6682	459	154	be	be	AUX
taxlaw-6682	459	155	taxed	tax	VERB
taxlaw-6682	459	156	at	at	ADP
taxlaw-6682	459	157	the	the	DET
taxlaw-6682	459	158	tax	tax	NOUN
taxlaw-6682	459	159	-	-	PUNCT
taxlaw-6682	459	160	exempt	exempt	ADJ
taxlaw-6682	459	161	shareholder	shareholder	NOUN
taxlaw-6682	459	162	level).138	level).138	NOUN
taxlaw-6682	459	163	should	should	AUX
taxlaw-6682	459	164	such	such	DET
taxlaw-6682	459	165	a	a	DET
taxlaw-6682	459	166	rule	rule	NOUN
taxlaw-6682	459	167	be	be	AUX
taxlaw-6682	459	168	indeed	indeed	ADV
taxlaw-6682	459	169	adopted	adopt	VERB
taxlaw-6682	459	170	,	,	PUNCT
taxlaw-6682	459	171	the	the	DET
taxlaw-6682	459	172	second	second	ADJ
taxlaw-6682	459	173	condition	condition	NOUN
taxlaw-6682	459	174	,	,	PUNCT
taxlaw-6682	459	175	which	which	PRON
taxlaw-6682	459	176	requires	require	VERB
taxlaw-6682	459	177	the	the	DET
taxlaw-6682	459	178	refundability	refundability	NOUN
taxlaw-6682	459	179	of	of	ADP
taxlaw-6682	459	180	tax	tax	NOUN
taxlaw-6682	459	181	withheld	withhold	VERB
taxlaw-6682	459	182	regardless	regardless	ADV
taxlaw-6682	459	183	of	of	ADP
taxlaw-6682	459	184	the	the	DET
taxlaw-6682	459	185	tax	tax	NOUN
taxlaw-6682	459	186	status	status	NOUN
taxlaw-6682	459	187	of	of	ADP
taxlaw-6682	459	188	the	the	DET
taxlaw-6682	459	189	shareholder	shareholder	NOUN
taxlaw-6682	459	190	receiving	receive	VERB
taxlaw-6682	459	191	the	the	DET
taxlaw-6682	459	192	dividend	dividend	NOUN
taxlaw-6682	459	193	,	,	PUNCT
taxlaw-6682	459	194	would	would	AUX
taxlaw-6682	459	195	not	not	PART
taxlaw-6682	459	196	be	be	AUX
taxlaw-6682	459	197	met	meet	VERB
taxlaw-6682	459	198	.	.	PUNCT
taxlaw-6682	460	1	in	in	ADP
taxlaw-6682	460	2	addition	addition	NOUN
taxlaw-6682	460	3	,	,	PUNCT
taxlaw-6682	460	4	the	the	DET
taxlaw-6682	460	5	first	first	ADJ
taxlaw-6682	460	6	condition	condition	NOUN
taxlaw-6682	460	7	is	be	AUX
taxlaw-6682	460	8	not	not	PART
taxlaw-6682	460	9	132	132	NUM
taxlaw-6682	460	10	martin	martin	PROPN
taxlaw-6682	460	11	a.	a.	PROPN
taxlaw-6682	460	12	sullivan	sullivan	PROPN
taxlaw-6682	460	13	,	,	PUNCT
taxlaw-6682	460	14	economic	economic	ADJ
taxlaw-6682	460	15	analysis	analysis	NOUN
taxlaw-6682	460	16	:	:	PUNCT
taxlaw-6682	460	17	corporate	corporate	ADJ
taxlaw-6682	460	18	integration	integration	NOUN
taxlaw-6682	460	19	would	would	AUX
taxlaw-6682	460	20	tilt	tilt	VERB
taxlaw-6682	460	21	investment	investment	NOUN
taxlaw-6682	460	22	to	to	ADP
taxlaw-6682	460	23	the	the	DET
taxlaw-6682	460	24	u.s	u.s	PROPN
taxlaw-6682	460	25	.	.	PROPN
taxlaw-6682	460	26	,	,	PUNCT
taxlaw-6682	460	27	150	150	NUM
taxlaw-6682	460	28	tax	tax	NOUN
taxlaw-6682	460	29	notes	note	NOUN
taxlaw-6682	460	30	739	739	NUM
taxlaw-6682	460	31	,	,	PUNCT
taxlaw-6682	460	32	739	739	NUM
taxlaw-6682	460	33	(	(	PUNCT
taxlaw-6682	460	34	2016	2016	NUM
taxlaw-6682	460	35	)	)	PUNCT
taxlaw-6682	460	36	.	.	PUNCT
taxlaw-6682	461	1	133	133	NUM
taxlaw-6682	461	2	see	see	VERB
taxlaw-6682	461	3	kleinbard	kleinbard	ADJ
taxlaw-6682	461	4	,	,	PUNCT
taxlaw-6682	461	5	supra	supra	PROPN
taxlaw-6682	461	6	note	note	NOUN
taxlaw-6682	461	7	112	112	NUM
taxlaw-6682	461	8	,	,	PUNCT
taxlaw-6682	461	9	at	at	ADP
taxlaw-6682	461	10	958	958	NUM
taxlaw-6682	461	11	.	.	PUNCT
taxlaw-6682	462	1	134	134	NUM
taxlaw-6682	463	1	i	i	PROPN
taxlaw-6682	463	2	d.	d.	PROPN
taxlaw-6682	463	3	135	135	NUM
taxlaw-6682	464	1	i	i	PRON
taxlaw-6682	464	2	d.	d.	PROPN
taxlaw-6682	464	3	136	136	NUM
taxlaw-6682	464	4	see	see	VERB
taxlaw-6682	464	5	s.	s.	PROPN
taxlaw-6682	464	6	comm	comm	PROPN
taxlaw-6682	464	7	.	.	PUNCT
taxlaw-6682	465	1	on	on	ADP
taxlaw-6682	465	2	finance	finance	NOUN
taxlaw-6682	465	3	,	,	PUNCT
taxlaw-6682	465	4	the	the	DET
taxlaw-6682	465	5	business	business	NOUN
taxlaw-6682	465	6	income	income	NOUN
taxlaw-6682	465	7	tax	tax	NOUN
taxlaw-6682	465	8	bipartisan	bipartisan	ADJ
taxlaw-6682	465	9	tax	tax	NOUN
taxlaw-6682	465	10	working	working	NOUN
taxlaw-6682	465	11	group	group	NOUN
taxlaw-6682	465	12	report	report	NOUN
taxlaw-6682	465	13	60	60	NUM
taxlaw-6682	465	14	n.32	n.32	NOUN
taxlaw-6682	465	15	(	(	PUNCT
taxlaw-6682	465	16	2015	2015	NUM
taxlaw-6682	465	17	)	)	PUNCT
taxlaw-6682	465	18	.	.	PUNCT
taxlaw-6682	466	1	137	137	NUM
taxlaw-6682	466	2	guide	guide	NOUN
taxlaw-6682	466	3	to	to	ADP
taxlaw-6682	466	4	accounting	account	VERB
taxlaw-6682	466	5	for	for	ADP
taxlaw-6682	466	6	income	income	NOUN
taxlaw-6682	466	7	taxes	taxis	NOUN
taxlaw-6682	466	8	1.2	1.2	NUM
taxlaw-6682	466	9	,	,	PUNCT
taxlaw-6682	466	10	pricewaterhousecoopers	pricewaterhousecooper	NOUN
taxlaw-6682	466	11	(	(	PUNCT
taxlaw-6682	466	12	2013	2013	NUM
taxlaw-6682	466	13	)	)	PUNCT
taxlaw-6682	466	14	,	,	PUNCT
taxlaw-6682	466	15	available	available	ADJ
taxlaw-6682	466	16	at	at	ADP
taxlaw-6682	466	17	https://www.pwc.com/us/en/cfodirect/publications/accounting-guides/income-taxes-accounting-guide.html	https://www.pwc.com/us/en/cfodirect/publications/accounting-guides/income-taxes-accounting-guide.html	PROPN
taxlaw-6682	467	1	[	[	X
taxlaw-6682	467	2	https://perma.cc/v3ft-h22s	https://perma.cc/v3ft-h22s	X
taxlaw-6682	467	3	]	]	X
taxlaw-6682	467	4	.	.	PUNCT
taxlaw-6682	468	1	138	138	NUM
taxlaw-6682	468	2	see	see	PROPN
taxlaw-6682	468	3	sullivan	sullivan	PROPN
taxlaw-6682	468	4	,	,	PUNCT
taxlaw-6682	468	5	supra	supra	PROPN
taxlaw-6682	468	6	note	note	PROPN
taxlaw-6682	468	7	132	132	NUM
taxlaw-6682	468	8	.	.	PUNCT
taxlaw-6682	469	1	2020	2020	NUM
taxlaw-6682	469	2	]	]	PUNCT
taxlaw-6682	470	1	the	the	DET
taxlaw-6682	470	2	case	case	NOUN
taxlaw-6682	470	3	for	for	ADP
taxlaw-6682	470	4	tax	tax	NOUN
taxlaw-6682	470	5	integration	integration	NOUN
taxlaw-6682	470	6	and	and	CCONJ
taxlaw-6682	470	7	current	current	ADJ
taxlaw-6682	470	8	-	-	PUNCT
taxlaw-6682	470	9	base	base	NOUN
taxlaw-6682	470	10	taxation	taxation	NOUN
taxlaw-6682	470	11	21	21	NUM
taxlaw-6682	470	12	necessarily	necessarily	ADV
taxlaw-6682	470	13	met	meet	VERB
taxlaw-6682	470	14	either	either	ADV
taxlaw-6682	470	15	,	,	PUNCT
taxlaw-6682	470	16	because	because	SCONJ
taxlaw-6682	470	17	the	the	DET
taxlaw-6682	470	18	wht	wht	NOUN
taxlaw-6682	470	19	is	be	AUX
taxlaw-6682	470	20	linked	link	VERB
taxlaw-6682	470	21	to	to	ADP
taxlaw-6682	470	22	the	the	DET
taxlaw-6682	470	23	dpd	dpd	PROPN
taxlaw-6682	470	24	,	,	PUNCT
taxlaw-6682	470	25	which	which	PRON
taxlaw-6682	470	26	in	in	ADP
taxlaw-6682	470	27	turn	turn	NOUN
taxlaw-6682	470	28	reduces	reduce	VERB
taxlaw-6682	470	29	the	the	DET
taxlaw-6682	470	30	tax	tax	NOUN
taxlaw-6682	470	31	liability	liability	NOUN
taxlaw-6682	470	32	of	of	ADP
taxlaw-6682	470	33	the	the	DET
taxlaw-6682	470	34	distributing	distribute	VERB
taxlaw-6682	470	35	corporation	corporation	NOUN
taxlaw-6682	470	36	.	.	PUNCT
taxlaw-6682	471	1	by	by	ADP
taxlaw-6682	471	2	this	this	DET
taxlaw-6682	471	3	analysis	analysis	NOUN
taxlaw-6682	471	4	,	,	PUNCT
taxlaw-6682	471	5	the	the	DET
taxlaw-6682	471	6	tax	tax	NOUN
taxlaw-6682	471	7	liability	liability	NOUN
taxlaw-6682	471	8	,	,	PUNCT
taxlaw-6682	471	9	the	the	DET
taxlaw-6682	471	10	corporate	corporate	ADJ
taxlaw-6682	471	11	effective	effective	ADJ
taxlaw-6682	471	12	tax	tax	NOUN
taxlaw-6682	471	13	rate	rate	NOUN
taxlaw-6682	471	14	,	,	PUNCT
taxlaw-6682	471	15	and	and	CCONJ
taxlaw-6682	471	16	earnings	earning	NOUN
taxlaw-6682	471	17	per	per	ADP
taxlaw-6682	471	18	share	share	NOUN
taxlaw-6682	471	19	should	should	AUX
taxlaw-6682	471	20	be	be	AUX
taxlaw-6682	471	21	the	the	DET
taxlaw-6682	471	22	same	same	ADJ
taxlaw-6682	471	23	as	as	ADP
taxlaw-6682	471	24	under	under	ADP
taxlaw-6682	471	25	current	current	ADJ
taxlaw-6682	471	26	law	law	NOUN
taxlaw-6682	471	27	(	(	PUNCT
taxlaw-6682	471	28	because	because	SCONJ
taxlaw-6682	471	29	the	the	DET
taxlaw-6682	471	30	wht	wht	NOUN
taxlaw-6682	471	31	will	will	AUX
taxlaw-6682	471	32	be	be	AUX
taxlaw-6682	471	33	part	part	NOUN
taxlaw-6682	471	34	of	of	ADP
taxlaw-6682	471	35	the	the	DET
taxlaw-6682	471	36	corporate	corporate	NOUN
taxlaw-6682	471	37	’s	’s	NOUN
taxlaw-6682	471	38	,	,	PUNCT
taxlaw-6682	471	39	rather	rather	ADV
taxlaw-6682	471	40	than	than	SCONJ
taxlaw-6682	471	41	the	the	DET
taxlaw-6682	471	42	shareholders	shareholder	NOUN
taxlaw-6682	471	43	’	'	PUNCT
taxlaw-6682	471	44	,	,	PUNCT
taxlaw-6682	471	45	tax	tax	NOUN
taxlaw-6682	471	46	liability	liability	NOUN
taxlaw-6682	471	47	)	)	PUNCT
taxlaw-6682	471	48	and	and	CCONJ
taxlaw-6682	471	49	the	the	DET
taxlaw-6682	471	50	“	"	PUNCT
taxlaw-6682	471	51	trojan	trojan	NOUN
taxlaw-6682	471	52	horse	horse	NOUN
taxlaw-6682	471	53	”	"	PUNCT
taxlaw-6682	471	54	problem	problem	NOUN
taxlaw-6682	471	55	vanishes	vanish	VERB
taxlaw-6682	471	56	.	.	PUNCT
taxlaw-6682	472	1	not	not	PART
taxlaw-6682	472	2	taking	take	VERB
taxlaw-6682	472	3	into	into	ADP
taxlaw-6682	472	4	account	account	NOUN
taxlaw-6682	472	5	financial	financial	ADJ
taxlaw-6682	472	6	reporting	reporting	NOUN
taxlaw-6682	472	7	considerations	consideration	NOUN
taxlaw-6682	472	8	,	,	PUNCT
taxlaw-6682	472	9	“	"	PUNCT
taxlaw-6682	472	10	shifting	shift	VERB
taxlaw-6682	472	11	”	"	PUNCT
taxlaw-6682	472	12	the	the	DET
taxlaw-6682	472	13	tax	tax	NOUN
taxlaw-6682	472	14	liability	liability	NOUN
taxlaw-6682	472	15	from	from	ADP
taxlaw-6682	472	16	the	the	DET
taxlaw-6682	472	17	corporation	corporation	NOUN
taxlaw-6682	472	18	to	to	ADP
taxlaw-6682	472	19	its	its	PRON
taxlaw-6682	472	20	shareholders	shareholder	NOUN
taxlaw-6682	472	21	might	might	AUX
taxlaw-6682	472	22	actually	actually	ADV
taxlaw-6682	472	23	be	be	AUX
taxlaw-6682	472	24	a	a	DET
taxlaw-6682	472	25	desirable	desirable	ADJ
taxlaw-6682	472	26	tax	tax	NOUN
taxlaw-6682	472	27	policy	policy	NOUN
taxlaw-6682	472	28	for	for	ADP
taxlaw-6682	472	29	two	two	NUM
taxlaw-6682	472	30	primary	primary	ADJ
taxlaw-6682	472	31	reasons	reason	NOUN
taxlaw-6682	472	32	.	.	PUNCT
taxlaw-6682	473	1	first	first	ADV
taxlaw-6682	473	2	,	,	PUNCT
taxlaw-6682	473	3	taxation	taxation	NOUN
taxlaw-6682	473	4	at	at	ADP
taxlaw-6682	473	5	the	the	DET
taxlaw-6682	473	6	individual	individual	ADJ
taxlaw-6682	473	7	level	level	NOUN
taxlaw-6682	473	8	would	would	AUX
taxlaw-6682	473	9	allow	allow	VERB
taxlaw-6682	473	10	the	the	DET
taxlaw-6682	473	11	united	united	PROPN
taxlaw-6682	473	12	states	states	PROPN
taxlaw-6682	473	13	to	to	PART
taxlaw-6682	473	14	apply	apply	VERB
taxlaw-6682	473	15	graduated	graduate	VERB
taxlaw-6682	473	16	,	,	PUNCT
taxlaw-6682	473	17	more	more	ADV
taxlaw-6682	473	18	accurate	accurate	ADJ
taxlaw-6682	473	19	individual	individual	ADJ
taxlaw-6682	473	20	tax	tax	NOUN
taxlaw-6682	473	21	rates	rate	NOUN
taxlaw-6682	473	22	to	to	PART
taxlaw-6682	473	23	reflect	reflect	VERB
taxlaw-6682	473	24	the	the	DET
taxlaw-6682	473	25	“	"	PUNCT
taxlaw-6682	473	26	ability	ability	NOUN
taxlaw-6682	473	27	-	-	PUNCT
taxlaw-6682	473	28	to	to	ADP
taxlaw-6682	473	29	-	-	PUNCT
taxlaw-6682	473	30	pay	pay	VERB
taxlaw-6682	473	31	”	"	PUNCT
taxlaw-6682	473	32	principle.139	principle.139	NOUN
taxlaw-6682	473	33	the	the	DET
taxlaw-6682	473	34	second	second	NOUN
taxlaw-6682	473	35	is	be	AUX
taxlaw-6682	473	36	that	that	SCONJ
taxlaw-6682	473	37	,	,	PUNCT
taxlaw-6682	473	38	unlike	unlike	ADP
taxlaw-6682	473	39	corporations	corporation	NOUN
taxlaw-6682	473	40	,	,	PUNCT
taxlaw-6682	473	41	individuals	individual	NOUN
taxlaw-6682	473	42	are	be	AUX
taxlaw-6682	473	43	much	much	ADV
taxlaw-6682	473	44	less	less	ADV
taxlaw-6682	473	45	mobile	mobile	ADJ
taxlaw-6682	473	46	.	.	PUNCT
taxlaw-6682	474	1	imposing	impose	VERB
taxlaw-6682	474	2	the	the	DET
taxlaw-6682	474	3	tax	tax	NOUN
taxlaw-6682	474	4	liability	liability	NOUN
taxlaw-6682	474	5	on	on	ADP
taxlaw-6682	474	6	individuals	individual	NOUN
taxlaw-6682	474	7	,	,	PUNCT
taxlaw-6682	474	8	instead	instead	ADV
taxlaw-6682	474	9	of	of	ADP
taxlaw-6682	474	10	corporations	corporation	NOUN
taxlaw-6682	474	11	,	,	PUNCT
taxlaw-6682	474	12	might	might	AUX
taxlaw-6682	474	13	also	also	ADV
taxlaw-6682	474	14	help	help	VERB
taxlaw-6682	474	15	the	the	DET
taxlaw-6682	474	16	united	united	PROPN
taxlaw-6682	474	17	states	states	PROPN
taxlaw-6682	474	18	fight	fight	VERB
taxlaw-6682	474	19	some	some	PRON
taxlaw-6682	474	20	of	of	ADP
taxlaw-6682	474	21	the	the	DET
taxlaw-6682	474	22	most	most	ADV
taxlaw-6682	474	23	notorious	notorious	ADJ
taxlaw-6682	474	24	tax	tax	NOUN
taxlaw-6682	474	25	avoidance	avoidance	NOUN
taxlaw-6682	474	26	techniques	technique	NOUN
taxlaw-6682	474	27	,	,	PUNCT
taxlaw-6682	474	28	such	such	ADJ
taxlaw-6682	474	29	as	as	ADP
taxlaw-6682	474	30	inversions	inversion	NOUN
taxlaw-6682	474	31	.	.	PUNCT
taxlaw-6682	475	1	for	for	ADP
taxlaw-6682	475	2	individuals	individual	NOUN
taxlaw-6682	475	3	,	,	PUNCT
taxlaw-6682	475	4	it	it	PRON
taxlaw-6682	475	5	is	be	AUX
taxlaw-6682	475	6	much	much	ADV
taxlaw-6682	475	7	more	more	ADV
taxlaw-6682	475	8	costly	costly	ADJ
taxlaw-6682	475	9	to	to	PART
taxlaw-6682	475	10	change	change	VERB
taxlaw-6682	475	11	residence	residence	NOUN
taxlaw-6682	475	12	in	in	ADP
taxlaw-6682	475	13	order	order	NOUN
taxlaw-6682	475	14	to	to	PART
taxlaw-6682	475	15	escape	escape	VERB
taxlaw-6682	475	16	u.s	u.s	PROPN
taxlaw-6682	475	17	.	.	PROPN
taxlaw-6682	475	18	taxation	taxation	NOUN
taxlaw-6682	475	19	.	.	PUNCT
taxlaw-6682	476	1	as	as	ADV
taxlaw-6682	476	2	long	long	ADV
taxlaw-6682	476	3	as	as	SCONJ
taxlaw-6682	476	4	the	the	DET
taxlaw-6682	476	5	capital	capital	NOUN
taxlaw-6682	476	6	is	be	AUX
taxlaw-6682	476	7	held	hold	VERB
taxlaw-6682	476	8	by	by	ADP
taxlaw-6682	476	9	u.s	u.s	PROPN
taxlaw-6682	476	10	.	.	PROPN
taxlaw-6682	476	11	shareholders	shareholder	NOUN
taxlaw-6682	476	12	,	,	PUNCT
taxlaw-6682	476	13	taxation	taxation	NOUN
taxlaw-6682	476	14	(	(	PUNCT
taxlaw-6682	476	15	at	at	ADP
taxlaw-6682	476	16	a	a	DET
taxlaw-6682	476	17	full	full	ADJ
taxlaw-6682	476	18	individual	individual	ADJ
taxlaw-6682	476	19	rate	rate	NOUN
taxlaw-6682	476	20	)	)	PUNCT
taxlaw-6682	476	21	would	would	AUX
taxlaw-6682	476	22	occur	occur	VERB
taxlaw-6682	476	23	within	within	ADP
taxlaw-6682	476	24	the	the	DET
taxlaw-6682	476	25	united	united	PROPN
taxlaw-6682	476	26	states.140	states.140	PROPN
taxlaw-6682	476	27	2	2	NUM
taxlaw-6682	476	28	.	.	PUNCT
taxlaw-6682	476	29	integration	integration	NOUN
taxlaw-6682	476	30	and	and	CCONJ
taxlaw-6682	476	31	territoriality	territoriality	NOUN
taxlaw-6682	476	32	under	under	ADP
taxlaw-6682	476	33	a	a	DET
taxlaw-6682	476	34	territorial	territorial	ADJ
taxlaw-6682	476	35	system	system	NOUN
taxlaw-6682	476	36	,	,	PUNCT
taxlaw-6682	476	37	the	the	DET
taxlaw-6682	476	38	entire	entire	ADJ
taxlaw-6682	476	39	(	(	PUNCT
taxlaw-6682	476	40	or	or	CCONJ
taxlaw-6682	476	41	a	a	DET
taxlaw-6682	476	42	certain	certain	ADJ
taxlaw-6682	476	43	percentage	percentage	NOUN
taxlaw-6682	476	44	)	)	PUNCT
taxlaw-6682	476	45	of	of	ADP
taxlaw-6682	476	46	any	any	DET
taxlaw-6682	476	47	dividend	dividend	NOUN
taxlaw-6682	476	48	received	receive	VERB
taxlaw-6682	476	49	by	by	ADP
taxlaw-6682	476	50	a	a	DET
taxlaw-6682	476	51	u.s	u.s	PROPN
taxlaw-6682	476	52	.	.	PROPN
taxlaw-6682	476	53	corporation	corporation	NOUN
taxlaw-6682	476	54	from	from	ADP
taxlaw-6682	476	55	its	its	PRON
taxlaw-6682	476	56	foreign	foreign	ADJ
taxlaw-6682	476	57	subsidiaries	subsidiary	NOUN
taxlaw-6682	476	58	,	,	PUNCT
taxlaw-6682	476	59	would	would	AUX
taxlaw-6682	476	60	be	be	AUX
taxlaw-6682	476	61	exempt	exempt	ADJ
taxlaw-6682	476	62	from	from	ADP
taxlaw-6682	476	63	u.s	u.s	PROPN
taxlaw-6682	476	64	.	.	PROPN
taxlaw-6682	476	65	taxation,141	taxation,141	PROPN
taxlaw-6682	476	66	or	or	CCONJ
taxlaw-6682	476	67	subject	subject	ADJ
taxlaw-6682	476	68	to	to	ADP
taxlaw-6682	476	69	relatively	relatively	ADV
taxlaw-6682	476	70	low	low	ADJ
taxlaw-6682	476	71	u.s	u.s	PROPN
taxlaw-6682	476	72	.	.	PROPN
taxlaw-6682	476	73	tax	tax	NOUN
taxlaw-6682	476	74	due	due	ADP
taxlaw-6682	476	75	to	to	ADP
taxlaw-6682	476	76	gilti	gilti	NOUN
taxlaw-6682	476	77	(	(	PUNCT
taxlaw-6682	476	78	which	which	PRON
taxlaw-6682	476	79	will	will	AUX
taxlaw-6682	476	80	result	result	VERB
taxlaw-6682	476	81	in	in	ADP
taxlaw-6682	476	82	no	no	DET
taxlaw-6682	476	83	more	more	ADJ
taxlaw-6682	476	84	than	than	ADP
taxlaw-6682	476	85	half	half	NOUN
taxlaw-6682	476	86	of	of	ADP
taxlaw-6682	476	87	the	the	DET
taxlaw-6682	476	88	corporate	corporate	ADJ
taxlaw-6682	476	89	tax	tax	NOUN
taxlaw-6682	476	90	rate).142	rate).142	PROPN
taxlaw-6682	476	91	essentially	essentially	ADV
taxlaw-6682	476	92	,	,	PUNCT
taxlaw-6682	476	93	territoriality	territoriality	NOUN
taxlaw-6682	476	94	and	and	CCONJ
taxlaw-6682	476	95	integration	integration	NOUN
taxlaw-6682	476	96	are	be	AUX
taxlaw-6682	476	97	“	"	PUNCT
taxlaw-6682	476	98	pushing	push	VERB
taxlaw-6682	476	99	”	"	PUNCT
taxlaw-6682	476	100	towards	towards	ADP
taxlaw-6682	476	101	opposite	opposite	ADJ
taxlaw-6682	476	102	directions	direction	NOUN
taxlaw-6682	476	103	.	.	PUNCT
taxlaw-6682	477	1	while	while	SCONJ
taxlaw-6682	477	2	a	a	DET
taxlaw-6682	477	3	territorial	territorial	ADJ
taxlaw-6682	477	4	system	system	NOUN
taxlaw-6682	477	5	provides	provide	VERB
taxlaw-6682	477	6	a	a	DET
taxlaw-6682	477	7	tax	tax	NOUN
taxlaw-6682	477	8	advantage	advantage	NOUN
taxlaw-6682	477	9	to	to	ADP
taxlaw-6682	477	10	foreign	foreign	ADJ
taxlaw-6682	477	11	over	over	ADP
taxlaw-6682	477	12	domestic	domestic	ADJ
taxlaw-6682	477	13	investment	investment	NOUN
taxlaw-6682	477	14	,	,	PUNCT
taxlaw-6682	477	15	integration	integration	NOUN
taxlaw-6682	477	16	provides	provide	VERB
taxlaw-6682	477	17	the	the	DET
taxlaw-6682	477	18	opposite	opposite	ADJ
taxlaw-6682	477	19	advantage	advantage	NOUN
taxlaw-6682	477	20	by	by	ADP
taxlaw-6682	477	21	eliminating	eliminate	VERB
taxlaw-6682	477	22	the	the	DET
taxlaw-6682	477	23	benefits	benefit	NOUN
taxlaw-6682	477	24	with	with	ADP
taxlaw-6682	477	25	respect	respect	NOUN
taxlaw-6682	477	26	to	to	PART
taxlaw-6682	477	27	exempt	exempt	VERB
taxlaw-6682	477	28	or	or	CCONJ
taxlaw-6682	477	29	foreign	foreign	ADJ
taxlaw-6682	477	30	earnings	earning	NOUN
taxlaw-6682	477	31	.	.	PUNCT
taxlaw-6682	478	1	furthermore	furthermore	ADV
taxlaw-6682	478	2	,	,	PUNCT
taxlaw-6682	478	3	a	a	DET
taxlaw-6682	478	4	dividend	dividend	NOUN
taxlaw-6682	478	5	exemption	exemption	NOUN
taxlaw-6682	478	6	mechanism	mechanism	NOUN
taxlaw-6682	478	7	,	,	PUNCT
taxlaw-6682	478	8	combined	combine	VERB
taxlaw-6682	478	9	with	with	ADP
taxlaw-6682	478	10	tax	tax	NOUN
taxlaw-6682	478	11	integration	integration	NOUN
taxlaw-6682	478	12	,	,	PUNCT
taxlaw-6682	478	13	might	might	AUX
taxlaw-6682	478	14	result	result	VERB
taxlaw-6682	478	15	in	in	ADP
taxlaw-6682	478	16	a	a	DET
taxlaw-6682	478	17	serious	serious	ADJ
taxlaw-6682	478	18	revenue	revenue	NOUN
taxlaw-6682	478	19	loss	loss	NOUN
taxlaw-6682	478	20	.	.	PUNCT
taxlaw-6682	479	1	in	in	ADP
taxlaw-6682	479	2	the	the	DET
taxlaw-6682	479	3	inbound	inbound	ADJ
taxlaw-6682	479	4	case	case	NOUN
taxlaw-6682	479	5	,	,	PUNCT
taxlaw-6682	479	6	under	under	ADP
taxlaw-6682	479	7	which	which	PRON
taxlaw-6682	479	8	a	a	DET
taxlaw-6682	479	9	foreign	foreign	ADJ
taxlaw-6682	479	10	shareholder	shareholder	NOUN
taxlaw-6682	479	11	invests	invest	NOUN
taxlaw-6682	479	12	in	in	ADP
taxlaw-6682	479	13	a	a	DET
taxlaw-6682	479	14	u.s	u.s	PROPN
taxlaw-6682	479	15	.	.	PROPN
taxlaw-6682	479	16	corporation	corporation	NOUN
taxlaw-6682	479	17	,	,	PUNCT
taxlaw-6682	479	18	dividends	dividend	NOUN
taxlaw-6682	479	19	paid	pay	VERB
taxlaw-6682	479	20	to	to	ADP
taxlaw-6682	479	21	the	the	DET
taxlaw-6682	479	22	foreign	foreign	ADJ
taxlaw-6682	479	23	shareholder	shareholder	NOUN
taxlaw-6682	479	24	should	should	AUX
taxlaw-6682	479	25	generally	generally	ADV
taxlaw-6682	479	26	be	be	AUX
taxlaw-6682	479	27	subject	subject	ADJ
taxlaw-6682	479	28	to	to	ADP
taxlaw-6682	479	29	reduced	reduce	VERB
taxlaw-6682	479	30	u.s	u.s	PROPN
taxlaw-6682	479	31	.	.	PROPN
taxlaw-6682	479	32	wht	wht	PROPN
taxlaw-6682	479	33	if	if	SCONJ
taxlaw-6682	479	34	a	a	DET
taxlaw-6682	479	35	tax	tax	NOUN
taxlaw-6682	479	36	treaty	treaty	NOUN
taxlaw-6682	479	37	is	be	AUX
taxlaw-6682	479	38	applicable	applicable	ADJ
taxlaw-6682	479	39	,	,	PUNCT
taxlaw-6682	479	40	and	and	CCONJ
taxlaw-6682	479	41	the	the	DET
taxlaw-6682	479	42	u.s	u.s	PROPN
taxlaw-6682	479	43	.	.	PROPN
taxlaw-6682	479	44	corporation	corporation	NOUN
taxlaw-6682	479	45	would	would	AUX
taxlaw-6682	479	46	be	be	AUX
taxlaw-6682	479	47	entitled	entitle	VERB
taxlaw-6682	479	48	to	to	ADP
taxlaw-6682	479	49	dpd	dpd	PROPN
taxlaw-6682	479	50	.	.	PUNCT
taxlaw-6682	480	1	this	this	PRON
taxlaw-6682	480	2	means	mean	VERB
taxlaw-6682	480	3	that	that	SCONJ
taxlaw-6682	480	4	full	full	ADJ
taxlaw-6682	480	5	wht	wht	NOUN
taxlaw-6682	480	6	is	be	AUX
taxlaw-6682	480	7	needed	need	VERB
taxlaw-6682	480	8	so	so	SCONJ
taxlaw-6682	480	9	the	the	DET
taxlaw-6682	480	10	united	united	PROPN
taxlaw-6682	480	11	states	states	PROPN
taxlaw-6682	480	12	will	will	AUX
taxlaw-6682	480	13	be	be	AUX
taxlaw-6682	480	14	able	able	ADJ
taxlaw-6682	480	15	to	to	PART
taxlaw-6682	480	16	collect	collect	VERB
taxlaw-6682	480	17	tax	tax	NOUN
taxlaw-6682	480	18	on	on	ADP
taxlaw-6682	480	19	corporate	corporate	ADJ
taxlaw-6682	480	20	earnings	earning	NOUN
taxlaw-6682	480	21	that	that	PRON
taxlaw-6682	480	22	are	be	AUX
taxlaw-6682	480	23	distributed	distribute	VERB
taxlaw-6682	480	24	to	to	ADP
taxlaw-6682	480	25	foreign	foreign	ADJ
taxlaw-6682	480	26	shareholders	shareholder	NOUN
taxlaw-6682	480	27	.	.	PUNCT
taxlaw-6682	481	1	however	however	ADV
taxlaw-6682	481	2	,	,	PUNCT
taxlaw-6682	481	3	such	such	ADJ
taxlaw-6682	481	4	wht	wht	NOUN
taxlaw-6682	481	5	might	might	AUX
taxlaw-6682	481	6	constitute	constitute	VERB
taxlaw-6682	481	7	a	a	DET
taxlaw-6682	481	8	violation	violation	NOUN
taxlaw-6682	481	9	of	of	ADP
taxlaw-6682	481	10	the	the	DET
taxlaw-6682	481	11	applicable	applicable	ADJ
taxlaw-6682	481	12	tax	tax	NOUN
taxlaw-6682	481	13	treaty	treaty	NOUN
taxlaw-6682	481	14	,	,	PUNCT
taxlaw-6682	481	15	which	which	PRON
taxlaw-6682	481	16	most	most	ADV
taxlaw-6682	481	17	probably	probably	ADV
taxlaw-6682	481	18	provides	provide	VERB
taxlaw-6682	481	19	for	for	ADP
taxlaw-6682	481	20	reciprocal	reciprocal	ADJ
taxlaw-6682	481	21	reduced	reduce	VERB
taxlaw-6682	481	22	wht	wht	NOUN
taxlaw-6682	481	23	rates	rate	NOUN
taxlaw-6682	481	24	.	.	PUNCT
taxlaw-6682	482	1	in	in	ADP
taxlaw-6682	482	2	the	the	DET
taxlaw-6682	482	3	outbound	outbound	NOUN
taxlaw-6682	482	4	case	case	NOUN
taxlaw-6682	482	5	,	,	PUNCT
taxlaw-6682	482	6	under	under	ADP
taxlaw-6682	482	7	a	a	DET
taxlaw-6682	482	8	territorial	territorial	ADJ
taxlaw-6682	482	9	tax	tax	NOUN
taxlaw-6682	482	10	system	system	NOUN
taxlaw-6682	482	11	together	together	ADV
taxlaw-6682	482	12	with	with	ADP
taxlaw-6682	482	13	a	a	DET
taxlaw-6682	482	14	dpd	dpd	NOUN
taxlaw-6682	482	15	form	form	NOUN
taxlaw-6682	482	16	of	of	ADP
taxlaw-6682	482	17	integration	integration	NOUN
taxlaw-6682	482	18	(	(	PUNCT
taxlaw-6682	482	19	and	and	CCONJ
taxlaw-6682	482	20	with	with	ADP
taxlaw-6682	482	21	no	no	DET
taxlaw-6682	482	22	wht	wht	NOUN
taxlaw-6682	482	23	)	)	PUNCT
taxlaw-6682	482	24	,	,	PUNCT
taxlaw-6682	482	25	u.s	u.s	PROPN
taxlaw-6682	482	26	.	.	PROPN
taxlaw-6682	482	27	shareholders	shareholder	NOUN
taxlaw-6682	482	28	would	would	AUX
taxlaw-6682	482	29	be	be	AUX
taxlaw-6682	482	30	exempt	exempt	ADJ
taxlaw-6682	482	31	from	from	ADP
taxlaw-6682	482	32	dividends	dividend	NOUN
taxlaw-6682	482	33	paid	pay	VERB
taxlaw-6682	482	34	by	by	ADP
taxlaw-6682	482	35	a	a	DET
taxlaw-6682	482	36	foreign	foreign	ADJ
taxlaw-6682	482	37	corporation	corporation	NOUN
taxlaw-6682	482	38	.	.	PUNCT
taxlaw-6682	483	1	under	under	ADP
taxlaw-6682	483	2	such	such	DET
taxlaw-6682	483	3	a	a	DET
taxlaw-6682	483	4	regime	regime	NOUN
taxlaw-6682	483	5	,	,	PUNCT
taxlaw-6682	483	6	distributions	distribution	NOUN
taxlaw-6682	483	7	from	from	ADP
taxlaw-6682	483	8	a	a	DET
taxlaw-6682	483	9	controlled	control	VERB
taxlaw-6682	483	10	foreign	foreign	ADJ
taxlaw-6682	483	11	corporation	corporation	NOUN
taxlaw-6682	483	12	(	(	PUNCT
taxlaw-6682	483	13	cfc	cfc	PROPN
taxlaw-6682	483	14	)	)	PUNCT
taxlaw-6682	483	15	would	would	AUX
taxlaw-6682	483	16	not	not	PART
taxlaw-6682	483	17	be	be	AUX
taxlaw-6682	483	18	subject	subject	ADJ
taxlaw-6682	483	19	to	to	ADP
taxlaw-6682	483	20	u.s	u.s	PROPN
taxlaw-6682	483	21	.	.	PROPN
taxlaw-6682	483	22	tax	tax	NOUN
taxlaw-6682	483	23	(	(	PUNCT
taxlaw-6682	483	24	or	or	CCONJ
taxlaw-6682	483	25	subject	subject	ADJ
taxlaw-6682	483	26	to	to	ADP
taxlaw-6682	483	27	reduced	reduce	VERB
taxlaw-6682	483	28	rates	rate	NOUN
taxlaw-6682	483	29	through	through	ADP
taxlaw-6682	483	30	gilti	gilti	NOUN
taxlaw-6682	483	31	)	)	PUNCT
taxlaw-6682	483	32	.	.	PUNCT
taxlaw-6682	484	1	the	the	DET
taxlaw-6682	484	2	problem	problem	NOUN
taxlaw-6682	484	3	is	be	AUX
taxlaw-6682	484	4	that	that	SCONJ
taxlaw-6682	484	5	if	if	SCONJ
taxlaw-6682	484	6	and	and	CCONJ
taxlaw-6682	484	7	when	when	SCONJ
taxlaw-6682	484	8	those	those	DET
taxlaw-6682	484	9	earnings	earning	NOUN
taxlaw-6682	484	10	are	be	AUX
taxlaw-6682	484	11	redistributed	redistribute	VERB
taxlaw-6682	484	12	by	by	ADP
taxlaw-6682	484	13	the	the	DET
taxlaw-6682	484	14	u.s	u.s	PROPN
taxlaw-6682	484	15	.	.	PROPN
taxlaw-6682	484	16	parent	parent	NOUN
taxlaw-6682	484	17	to	to	ADP
taxlaw-6682	484	18	its	its	PRON
taxlaw-6682	484	19	u.s	u.s	PROPN
taxlaw-6682	484	20	.	.	PROPN
taxlaw-6682	484	21	shareholders	shareholder	NOUN
taxlaw-6682	484	22	,	,	PUNCT
taxlaw-6682	484	23	there	there	PRON
taxlaw-6682	484	24	will	will	AUX
taxlaw-6682	484	25	be	be	AUX
taxlaw-6682	484	26	no	no	DET
taxlaw-6682	484	27	corporate	corporate	ADJ
taxlaw-6682	484	28	tax	tax	NOUN
taxlaw-6682	484	29	liability	liability	NOUN
taxlaw-6682	484	30	.	.	PUNCT
taxlaw-6682	485	1	the	the	DET
taxlaw-6682	485	2	u.s	u.s	PROPN
taxlaw-6682	485	3	.	.	PROPN
taxlaw-6682	485	4	parent	parent	NOUN
taxlaw-6682	485	5	will	will	AUX
taxlaw-6682	485	6	be	be	AUX
taxlaw-6682	485	7	entitled	entitle	VERB
taxlaw-6682	485	8	to	to	ADP
taxlaw-6682	485	9	a	a	DET
taxlaw-6682	485	10	deduction	deduction	NOUN
taxlaw-6682	485	11	,	,	PUNCT
taxlaw-6682	485	12	while	while	SCONJ
taxlaw-6682	485	13	the	the	DET
taxlaw-6682	485	14	foreign	foreign	ADJ
taxlaw-6682	485	15	earnings	earning	NOUN
taxlaw-6682	485	16	were	be	AUX
taxlaw-6682	485	17	not	not	PART
taxlaw-6682	485	18	subject	subject	ADJ
taxlaw-6682	485	19	to	to	ADP
taxlaw-6682	485	20	u.s	u.s	PROPN
taxlaw-6682	485	21	.	.	PROPN
taxlaw-6682	485	22	tax	tax	NOUN
taxlaw-6682	485	23	in	in	ADP
taxlaw-6682	485	24	the	the	DET
taxlaw-6682	485	25	first	first	ADJ
taxlaw-6682	485	26	place	place	NOUN
taxlaw-6682	485	27	.	.	PUNCT
taxlaw-6682	486	1	this	this	PRON
taxlaw-6682	486	2	resembles	resemble	VERB
taxlaw-6682	486	3	the	the	DET
taxlaw-6682	486	4	problem	problem	NOUN
taxlaw-6682	486	5	arising	arise	VERB
taxlaw-6682	486	6	from	from	ADP
taxlaw-6682	486	7	distributions	distribution	NOUN
taxlaw-6682	486	8	139	139	NUM
taxlaw-6682	486	9	avi	avi	PROPN
taxlaw-6682	486	10	-	-	PUNCT
taxlaw-6682	486	11	yonah	yonah	PROPN
taxlaw-6682	486	12	&	&	CCONJ
taxlaw-6682	486	13	chenchinski	chenchinski	PROPN
taxlaw-6682	486	14	,	,	PUNCT
taxlaw-6682	486	15	supra	supra	PROPN
taxlaw-6682	486	16	note	note	PROPN
taxlaw-6682	486	17	66	66	NUM
taxlaw-6682	486	18	,	,	PUNCT
taxlaw-6682	486	19	at	at	ADP
taxlaw-6682	486	20	7	7	NUM
taxlaw-6682	486	21	.	.	NOUN
taxlaw-6682	486	22	140	140	NUM
taxlaw-6682	486	23	reuven	reuven	PROPN
taxlaw-6682	486	24	s.	s.	PROPN
taxlaw-6682	486	25	avi	avi	PROPN
taxlaw-6682	486	26	-	-	PUNCT
taxlaw-6682	486	27	yonah	yonah	PROPN
taxlaw-6682	486	28	,	,	PUNCT
taxlaw-6682	486	29	the	the	DET
taxlaw-6682	486	30	international	international	ADJ
taxlaw-6682	486	31	tax	tax	NOUN
taxlaw-6682	486	32	regime	regime	NOUN
taxlaw-6682	486	33	:	:	PUNCT
taxlaw-6682	486	34	a	a	DET
taxlaw-6682	486	35	centennial	centennial	NOUN
taxlaw-6682	486	36	reconsideration	reconsideration	NOUN
taxlaw-6682	486	37	6	6	NUM
taxlaw-6682	486	38	-	-	SYM
taxlaw-6682	486	39	7	7	NUM
taxlaw-6682	486	40	(	(	PUNCT
taxlaw-6682	486	41	u.	u.	PROPN
taxlaw-6682	486	42	mich	mich	PROPN
taxlaw-6682	486	43	.	.	PUNCT
taxlaw-6682	487	1	pub	pub	NOUN
taxlaw-6682	487	2	.	.	PUNCT
taxlaw-6682	488	1	l.	l.	PROPN
taxlaw-6682	488	2	research	research	PROPN
taxlaw-6682	488	3	paper	paper	PROPN
taxlaw-6682	488	4	no	no	INTJ
taxlaw-6682	488	5	.	.	PUNCT
taxlaw-6682	489	1	462	462	NUM
taxlaw-6682	489	2	,	,	PUNCT
taxlaw-6682	489	3	2015	2015	NUM
taxlaw-6682	489	4	)	)	PUNCT
taxlaw-6682	489	5	.	.	PUNCT
taxlaw-6682	490	1	141	141	NUM
taxlaw-6682	490	2	staff	staff	NOUN
taxlaw-6682	490	3	of	of	ADP
taxlaw-6682	490	4	s.	s.	PROPN
taxlaw-6682	490	5	comm	comm	PROPN
taxlaw-6682	490	6	.	.	PUNCT
taxlaw-6682	491	1	on	on	ADP
taxlaw-6682	491	2	finance	finance	NOUN
taxlaw-6682	491	3	,	,	PUNCT
taxlaw-6682	491	4	comprehensive	comprehensive	ADJ
taxlaw-6682	491	5	tax	tax	NOUN
taxlaw-6682	491	6	reform	reform	NOUN
taxlaw-6682	491	7	for	for	ADP
taxlaw-6682	491	8	2015	2015	NUM
taxlaw-6682	491	9	and	and	CCONJ
taxlaw-6682	491	10	beyond	beyond	ADP
taxlaw-6682	491	11	,	,	PUNCT
taxlaw-6682	491	12	113th	113th	PROPN
taxlaw-6682	491	13	cong	cong	PROPN
taxlaw-6682	491	14	.	.	PROPN
taxlaw-6682	491	15	,	,	PUNCT
taxlaw-6682	491	16	252	252	NUM
taxlaw-6682	491	17	(	(	PUNCT
taxlaw-6682	491	18	2014	2014	NUM
taxlaw-6682	491	19	)	)	PUNCT
taxlaw-6682	491	20	.	.	PUNCT
taxlaw-6682	492	1	142	142	NUM
taxlaw-6682	492	2	sullivan	sullivan	PROPN
taxlaw-6682	492	3	&	&	CCONJ
taxlaw-6682	492	4	cromwell	cromwell	PROPN
taxlaw-6682	492	5	,	,	PUNCT
taxlaw-6682	492	6	supra	supra	PROPN
taxlaw-6682	492	7	note	note	NOUN
taxlaw-6682	492	8	2	2	NUM
taxlaw-6682	492	9	at	at	ADP
taxlaw-6682	492	10	6	6	NUM
taxlaw-6682	492	11	.	.	PUNCT
taxlaw-6682	493	1	[	[	X
taxlaw-6682	493	2	vol	vol	NOUN
taxlaw-6682	493	3	.	.	PUNCT
taxlaw-6682	493	4	11:2	11:2	NUM
taxlaw-6682	493	5	columbia	columbia	PROPN
taxlaw-6682	493	6	journal	journal	PROPN
taxlaw-6682	493	7	of	of	ADP
taxlaw-6682	493	8	tax	tax	NOUN
taxlaw-6682	493	9	law	law	NOUN
taxlaw-6682	493	10	22	22	NUM
taxlaw-6682	493	11	of	of	ADP
taxlaw-6682	493	12	untaxed	untaxed	ADJ
taxlaw-6682	493	13	interest	interest	NOUN
taxlaw-6682	493	14	from	from	ADP
taxlaw-6682	493	15	municipal	municipal	ADJ
taxlaw-6682	493	16	bonds	bond	NOUN
taxlaw-6682	493	17	or	or	CCONJ
taxlaw-6682	493	18	super	super	ADJ
taxlaw-6682	493	19	integration	integration	NOUN
taxlaw-6682	493	20	.	.	PUNCT
taxlaw-6682	494	1	as	as	ADP
taxlaw-6682	494	2	such	such	ADJ
taxlaw-6682	494	3	,	,	PUNCT
taxlaw-6682	494	4	wht	wht	PROPN
taxlaw-6682	494	5	is	be	AUX
taxlaw-6682	494	6	needed	need	VERB
taxlaw-6682	494	7	in	in	ADP
taxlaw-6682	494	8	this	this	DET
taxlaw-6682	494	9	case	case	NOUN
taxlaw-6682	494	10	as	as	ADV
taxlaw-6682	494	11	well	well	ADV
taxlaw-6682	494	12	,	,	PUNCT
taxlaw-6682	494	13	as	as	SCONJ
taxlaw-6682	494	14	will	will	AUX
taxlaw-6682	494	15	be	be	AUX
taxlaw-6682	494	16	discussed	discuss	VERB
taxlaw-6682	494	17	in	in	ADP
taxlaw-6682	494	18	part	part	NOUN
taxlaw-6682	494	19	iii	iii	NOUN
taxlaw-6682	494	20	.	.	PUNCT
taxlaw-6682	495	1	c.	c.	NOUN
taxlaw-6682	495	2	imputation	imputation	NOUN
taxlaw-6682	495	3	vs.	vs.	ADP
taxlaw-6682	495	4	dpd	dpd	PROPN
taxlaw-6682	495	5	with	with	ADP
taxlaw-6682	495	6	wht	wht	PROPN
taxlaw-6682	495	7	though	though	SCONJ
taxlaw-6682	495	8	dpd	dpd	PROPN
taxlaw-6682	495	9	with	with	ADP
taxlaw-6682	495	10	wht	wht	NOUN
taxlaw-6682	495	11	and	and	CCONJ
taxlaw-6682	495	12	imputation	imputation	NOUN
taxlaw-6682	495	13	are	be	AUX
taxlaw-6682	495	14	economically	economically	ADV
taxlaw-6682	495	15	equivalent	equivalent	ADJ
taxlaw-6682	495	16	,	,	PUNCT
taxlaw-6682	495	17	one	one	PRON
taxlaw-6682	495	18	might	might	AUX
taxlaw-6682	495	19	be	be	AUX
taxlaw-6682	495	20	preferable	preferable	ADJ
taxlaw-6682	495	21	over	over	ADP
taxlaw-6682	495	22	the	the	DET
taxlaw-6682	495	23	other	other	ADJ
taxlaw-6682	495	24	on	on	ADP
taxlaw-6682	495	25	administrability	administrability	NOUN
taxlaw-6682	495	26	considerations.143	considerations.143	ADP
taxlaw-6682	495	27	one	one	NUM
taxlaw-6682	495	28	of	of	ADP
taxlaw-6682	495	29	the	the	DET
taxlaw-6682	495	30	main	main	ADJ
taxlaw-6682	495	31	advantages	advantage	NOUN
taxlaw-6682	495	32	of	of	ADP
taxlaw-6682	495	33	dpd	dpd	NOUN
taxlaw-6682	495	34	over	over	ADP
taxlaw-6682	495	35	imputation	imputation	NOUN
taxlaw-6682	495	36	is	be	AUX
taxlaw-6682	495	37	that	that	SCONJ
taxlaw-6682	495	38	that	that	DET
taxlaw-6682	495	39	dpd	dpd	PROPN
taxlaw-6682	495	40	is	be	AUX
taxlaw-6682	495	41	simpler	simple	ADJ
taxlaw-6682	495	42	to	to	PART
taxlaw-6682	495	43	adopt	adopt	VERB
taxlaw-6682	495	44	.	.	PUNCT
taxlaw-6682	496	1	144	144	NUM
taxlaw-6682	496	2	imputation	imputation	NOUN
taxlaw-6682	496	3	requires	require	VERB
taxlaw-6682	496	4	a	a	DET
taxlaw-6682	496	5	set	set	NOUN
taxlaw-6682	496	6	of	of	ADP
taxlaw-6682	496	7	complex	complex	ADJ
taxlaw-6682	496	8	computations	computation	NOUN
taxlaw-6682	496	9	—	—	PUNCT
taxlaw-6682	496	10	mainly	mainly	ADV
taxlaw-6682	496	11	grossing	gross	VERB
taxlaw-6682	496	12	up	up	ADP
taxlaw-6682	496	13	dividends	dividend	NOUN
taxlaw-6682	496	14	.	.	PUNCT
taxlaw-6682	497	1	this	this	PRON
taxlaw-6682	497	2	might	might	AUX
taxlaw-6682	497	3	be	be	AUX
taxlaw-6682	497	4	a	a	DET
taxlaw-6682	497	5	problem	problem	NOUN
taxlaw-6682	497	6	when	when	SCONJ
taxlaw-6682	497	7	the	the	DET
taxlaw-6682	497	8	underlying	underlie	VERB
taxlaw-6682	497	9	earnings	earning	NOUN
taxlaw-6682	497	10	are	be	AUX
taxlaw-6682	497	11	sourced	source	VERB
taxlaw-6682	497	12	from	from	ADP
taxlaw-6682	497	13	different	different	ADJ
taxlaw-6682	497	14	kinds	kind	NOUN
taxlaw-6682	497	15	of	of	ADP
taxlaw-6682	497	16	corporate	corporate	ADJ
taxlaw-6682	497	17	earnings	earning	NOUN
taxlaw-6682	497	18	,	,	PUNCT
taxlaw-6682	497	19	subject	subject	ADJ
taxlaw-6682	497	20	to	to	ADP
taxlaw-6682	497	21	different	different	ADJ
taxlaw-6682	497	22	amounts	amount	NOUN
taxlaw-6682	497	23	of	of	ADP
taxlaw-6682	497	24	tax.145	tax.145	NOUN
taxlaw-6682	497	25	dpd	dpd	NOUN
taxlaw-6682	497	26	,	,	PUNCT
taxlaw-6682	497	27	on	on	ADP
taxlaw-6682	497	28	the	the	DET
taxlaw-6682	497	29	other	other	ADJ
taxlaw-6682	497	30	hand	hand	NOUN
taxlaw-6682	497	31	,	,	PUNCT
taxlaw-6682	497	32	is	be	AUX
taxlaw-6682	497	33	easier	easy	ADJ
taxlaw-6682	497	34	to	to	PART
taxlaw-6682	497	35	administer	administer	VERB
taxlaw-6682	497	36	because	because	SCONJ
taxlaw-6682	497	37	its	its	PRON
taxlaw-6682	497	38	implementation	implementation	NOUN
taxlaw-6682	497	39	affects	affect	VERB
taxlaw-6682	497	40	only	only	ADV
taxlaw-6682	497	41	the	the	DET
taxlaw-6682	497	42	corporation	corporation	NOUN
taxlaw-6682	497	43	under	under	ADP
taxlaw-6682	497	44	a	a	DET
taxlaw-6682	497	45	fixed	fix	VERB
taxlaw-6682	497	46	-	-	PUNCT
taxlaw-6682	497	47	rate	rate	NOUN
taxlaw-6682	497	48	—	—	PUNCT
taxlaw-6682	497	49	the	the	DET
taxlaw-6682	497	50	corporate	corporate	ADJ
taxlaw-6682	497	51	tax	tax	NOUN
taxlaw-6682	497	52	rate.146	rate.146	ADP
taxlaw-6682	497	53	it	it	PRON
taxlaw-6682	497	54	should	should	AUX
taxlaw-6682	497	55	be	be	AUX
taxlaw-6682	497	56	noted	note	VERB
taxlaw-6682	497	57	that	that	SCONJ
taxlaw-6682	497	58	tax	tax	NOUN
taxlaw-6682	497	59	incidence	incidence	NOUN
taxlaw-6682	497	60	should	should	AUX
taxlaw-6682	497	61	also	also	ADV
taxlaw-6682	497	62	play	play	VERB
taxlaw-6682	497	63	a	a	DET
taxlaw-6682	497	64	part	part	NOUN
taxlaw-6682	497	65	in	in	ADP
taxlaw-6682	497	66	the	the	DET
taxlaw-6682	497	67	determination	determination	NOUN
taxlaw-6682	497	68	of	of	ADP
taxlaw-6682	497	69	which	which	DET
taxlaw-6682	497	70	form	form	NOUN
taxlaw-6682	497	71	of	of	ADP
taxlaw-6682	497	72	integration	integration	NOUN
taxlaw-6682	497	73	is	be	AUX
taxlaw-6682	497	74	most	most	ADV
taxlaw-6682	497	75	suitable	suitable	ADJ
taxlaw-6682	497	76	.	.	PUNCT
taxlaw-6682	498	1	it	it	PRON
taxlaw-6682	498	2	is	be	AUX
taxlaw-6682	498	3	still	still	ADV
taxlaw-6682	498	4	not	not	PART
taxlaw-6682	498	5	clear	clear	ADJ
taxlaw-6682	498	6	who	who	PRON
taxlaw-6682	498	7	actually	actually	ADV
taxlaw-6682	498	8	bears	bear	VERB
taxlaw-6682	498	9	the	the	DET
taxlaw-6682	498	10	burden	burden	NOUN
taxlaw-6682	498	11	of	of	ADP
taxlaw-6682	498	12	the	the	DET
taxlaw-6682	498	13	corporate	corporate	ADJ
taxlaw-6682	498	14	tax	tax	NOUN
taxlaw-6682	498	15	.	.	PUNCT
taxlaw-6682	499	1	while	while	SCONJ
taxlaw-6682	499	2	the	the	DET
taxlaw-6682	499	3	exact	exact	ADJ
taxlaw-6682	499	4	incidence	incidence	NOUN
taxlaw-6682	499	5	of	of	ADP
taxlaw-6682	499	6	the	the	DET
taxlaw-6682	499	7	corporate	corporate	ADJ
taxlaw-6682	499	8	tax	tax	NOUN
taxlaw-6682	499	9	remains	remain	VERB
taxlaw-6682	499	10	disputed	dispute	VERB
taxlaw-6682	499	11	,	,	PUNCT
taxlaw-6682	499	12	it	it	PRON
taxlaw-6682	499	13	seems	seem	VERB
taxlaw-6682	499	14	to	to	PART
taxlaw-6682	499	15	be	be	AUX
taxlaw-6682	499	16	generally	generally	ADV
taxlaw-6682	499	17	agreed	agree	VERB
taxlaw-6682	499	18	upon	upon	SCONJ
taxlaw-6682	499	19	that	that	SCONJ
taxlaw-6682	499	20	at	at	ADV
taxlaw-6682	499	21	least	least	ADJ
taxlaw-6682	499	22	a	a	DET
taxlaw-6682	499	23	portion	portion	NOUN
taxlaw-6682	499	24	of	of	ADP
taxlaw-6682	499	25	the	the	DET
taxlaw-6682	499	26	tax	tax	NOUN
taxlaw-6682	499	27	is	be	AUX
taxlaw-6682	499	28	borne	bear	VERB
taxlaw-6682	499	29	by	by	ADP
taxlaw-6682	499	30	shareholders	shareholder	NOUN
taxlaw-6682	499	31	.	.	PUNCT
taxlaw-6682	500	1	even	even	ADV
taxlaw-6682	500	2	so	so	ADV
taxlaw-6682	500	3	,	,	PUNCT
taxlaw-6682	500	4	it	it	PRON
taxlaw-6682	500	5	is	be	AUX
taxlaw-6682	500	6	not	not	PART
taxlaw-6682	500	7	clear	clear	ADJ
taxlaw-6682	500	8	whether	whether	SCONJ
taxlaw-6682	500	9	tax	tax	NOUN
taxlaw-6682	500	10	incidence	incidence	NOUN
taxlaw-6682	500	11	falls	fall	VERB
taxlaw-6682	500	12	equally	equally	ADV
taxlaw-6682	500	13	on	on	ADP
taxlaw-6682	500	14	upper	upper	ADJ
taxlaw-6682	500	15	and	and	CCONJ
taxlaw-6682	500	16	lower	low	ADJ
taxlaw-6682	500	17	income	income	NOUN
taxlaw-6682	500	18	shareholders	shareholder	NOUN
taxlaw-6682	500	19	.	.	PUNCT
taxlaw-6682	501	1	the	the	DET
taxlaw-6682	501	2	corporate	corporate	ADJ
taxlaw-6682	501	3	tax	tax	NOUN
taxlaw-6682	501	4	is	be	AUX
taxlaw-6682	501	5	also	also	ADV
taxlaw-6682	501	6	sometimes	sometimes	ADV
taxlaw-6682	501	7	said	say	VERB
taxlaw-6682	501	8	to	to	PART
taxlaw-6682	501	9	be	be	AUX
taxlaw-6682	501	10	shifted	shift	VERB
taxlaw-6682	501	11	to	to	ADP
taxlaw-6682	501	12	all	all	DET
taxlaw-6682	501	13	owners	owner	NOUN
taxlaw-6682	501	14	of	of	ADP
taxlaw-6682	501	15	capital	capital	NOUN
taxlaw-6682	501	16	in	in	ADP
taxlaw-6682	501	17	general	general	ADJ
taxlaw-6682	501	18	,	,	PUNCT
taxlaw-6682	501	19	and	and	CCONJ
taxlaw-6682	501	20	also	also	ADV
taxlaw-6682	501	21	to	to	ADP
taxlaw-6682	501	22	consumers	consumer	NOUN
taxlaw-6682	501	23	,	,	PUNCT
taxlaw-6682	501	24	employees	employee	NOUN
taxlaw-6682	501	25	and	and	CCONJ
taxlaw-6682	502	1	so	so	ADV
taxlaw-6682	502	2	on.147	on.147	PROPN
taxlaw-6682	502	3	it	it	PRON
taxlaw-6682	502	4	is	be	AUX
taxlaw-6682	502	5	also	also	ADV
taxlaw-6682	502	6	possible	possible	ADJ
taxlaw-6682	502	7	that	that	SCONJ
taxlaw-6682	502	8	most	most	ADJ
taxlaw-6682	502	9	of	of	ADP
taxlaw-6682	502	10	the	the	DET
taxlaw-6682	502	11	burden	burden	NOUN
taxlaw-6682	502	12	of	of	ADP
taxlaw-6682	502	13	the	the	DET
taxlaw-6682	502	14	current	current	ADJ
taxlaw-6682	502	15	u.s	u.s	PROPN
taxlaw-6682	502	16	.	.	PROPN
taxlaw-6682	502	17	corporate	corporate	ADJ
taxlaw-6682	502	18	tax	tax	NOUN
taxlaw-6682	502	19	is	be	AUX
taxlaw-6682	502	20	borne	bear	VERB
taxlaw-6682	502	21	by	by	ADP
taxlaw-6682	502	22	holders	holder	NOUN
taxlaw-6682	502	23	of	of	ADP
taxlaw-6682	502	24	non	non	ADJ
taxlaw-6682	502	25	-	-	ADJ
taxlaw-6682	502	26	corporate	corporate	ADJ
taxlaw-6682	502	27	capital	capital	NOUN
taxlaw-6682	502	28	.	.	PUNCT
taxlaw-6682	503	1	if	if	SCONJ
taxlaw-6682	503	2	so	so	ADV
taxlaw-6682	503	3	,	,	PUNCT
taxlaw-6682	503	4	they	they	PRON
taxlaw-6682	503	5	would	would	AUX
taxlaw-6682	503	6	benefit	benefit	VERB
taxlaw-6682	503	7	the	the	DET
taxlaw-6682	503	8	most	most	ADJ
taxlaw-6682	503	9	from	from	ADP
taxlaw-6682	503	10	corporate	corporate	ADJ
taxlaw-6682	503	11	integration	integration	NOUN
taxlaw-6682	503	12	.	.	PUNCT
taxlaw-6682	504	1	although	although	SCONJ
taxlaw-6682	504	2	there	there	PRON
taxlaw-6682	504	3	is	be	VERB
taxlaw-6682	504	4	no	no	DET
taxlaw-6682	504	5	consensus	consensus	NOUN
taxlaw-6682	504	6	on	on	ADP
taxlaw-6682	504	7	who	who	PRON
taxlaw-6682	504	8	actually	actually	ADV
taxlaw-6682	504	9	bears	bear	VERB
taxlaw-6682	504	10	the	the	DET
taxlaw-6682	504	11	corporate	corporate	ADJ
taxlaw-6682	504	12	tax	tax	NOUN
taxlaw-6682	504	13	,	,	PUNCT
taxlaw-6682	504	14	different	different	ADJ
taxlaw-6682	504	15	theories	theory	NOUN
taxlaw-6682	504	16	of	of	ADP
taxlaw-6682	504	17	tax	tax	NOUN
taxlaw-6682	504	18	incidence	incidence	NOUN
taxlaw-6682	504	19	should	should	AUX
taxlaw-6682	504	20	help	help	VERB
taxlaw-6682	504	21	us	we	PRON
taxlaw-6682	504	22	choose	choose	VERB
taxlaw-6682	504	23	between	between	ADP
taxlaw-6682	504	24	the	the	DET
taxlaw-6682	504	25	several	several	ADJ
taxlaw-6682	504	26	forms	form	NOUN
taxlaw-6682	504	27	of	of	ADP
taxlaw-6682	504	28	tax	tax	NOUN
taxlaw-6682	504	29	integration.148	integration.148	NOUN
taxlaw-6682	504	30	iv.tax	iv.tax	NOUN
taxlaw-6682	504	31	integration	integration	NOUN
taxlaw-6682	504	32	and	and	CCONJ
taxlaw-6682	504	33	the	the	DET
taxlaw-6682	504	34	international	international	ADJ
taxlaw-6682	504	35	tax	tax	NOUN
taxlaw-6682	504	36	regime	regime	NOUN
taxlaw-6682	504	37	as	as	SCONJ
taxlaw-6682	504	38	described	describe	VERB
taxlaw-6682	504	39	in	in	ADP
taxlaw-6682	504	40	part	part	PROPN
taxlaw-6682	504	41	ii	ii	PROPN
taxlaw-6682	504	42	,	,	PUNCT
taxlaw-6682	504	43	the	the	DET
taxlaw-6682	504	44	international	international	ADJ
taxlaw-6682	504	45	problem	problem	NOUN
taxlaw-6682	504	46	of	of	ADP
taxlaw-6682	504	47	tax	tax	NOUN
taxlaw-6682	504	48	integration	integration	NOUN
taxlaw-6682	504	49	might	might	AUX
taxlaw-6682	504	50	result	result	VERB
taxlaw-6682	504	51	in	in	ADP
taxlaw-6682	504	52	a	a	DET
taxlaw-6682	504	53	revenue	revenue	NOUN
taxlaw-6682	504	54	loss	loss	NOUN
taxlaw-6682	504	55	(	(	PUNCT
taxlaw-6682	504	56	unless	unless	SCONJ
taxlaw-6682	504	57	combined	combine	VERB
taxlaw-6682	504	58	with	with	ADP
taxlaw-6682	504	59	full	full	ADJ
taxlaw-6682	504	60	-	-	PUNCT
taxlaw-6682	504	61	rate	rate	NOUN
taxlaw-6682	504	62	wht	wht	NOUN
taxlaw-6682	504	63	)	)	PUNCT
taxlaw-6682	504	64	,	,	PUNCT
taxlaw-6682	504	65	which	which	PRON
taxlaw-6682	504	66	in	in	ADP
taxlaw-6682	504	67	turn	turn	NOUN
taxlaw-6682	504	68	could	could	AUX
taxlaw-6682	504	69	result	result	VERB
taxlaw-6682	504	70	in	in	ADP
taxlaw-6682	504	71	a	a	DET
taxlaw-6682	504	72	direct	direct	ADJ
taxlaw-6682	504	73	violation	violation	NOUN
taxlaw-6682	504	74	of	of	ADP
taxlaw-6682	504	75	tax	tax	NOUN
taxlaw-6682	504	76	treaties	treaty	NOUN
taxlaw-6682	504	77	.	.	PUNCT
taxlaw-6682	505	1	143	143	NUM
taxlaw-6682	505	2	see	see	NOUN
taxlaw-6682	505	3	am	be	AUX
taxlaw-6682	505	4	.	.	PUNCT
taxlaw-6682	506	1	law	law	NOUN
taxlaw-6682	506	2	inst	inst	PROPN
taxlaw-6682	506	3	.	.	PROPN
taxlaw-6682	506	4	,	,	PUNCT
taxlaw-6682	506	5	supra	supra	PROPN
taxlaw-6682	506	6	note	note	PROPN
taxlaw-6682	506	7	4546	4546	NUM
taxlaw-6682	506	8	,	,	PUNCT
taxlaw-6682	506	9	at	at	ADP
taxlaw-6682	506	10	48–49	48–49	NUM
taxlaw-6682	506	11	(	(	PUNCT
taxlaw-6682	506	12	arguing	argue	VERB
taxlaw-6682	506	13	that	that	SCONJ
taxlaw-6682	506	14	the	the	DET
taxlaw-6682	506	15	partnership	partnership	NOUN
taxlaw-6682	506	16	method	method	NOUN
taxlaw-6682	506	17	is	be	AUX
taxlaw-6682	506	18	more	more	ADV
taxlaw-6682	506	19	complex	complex	ADJ
taxlaw-6682	506	20	than	than	ADP
taxlaw-6682	506	21	than	than	ADP
taxlaw-6682	506	22	distribution	distribution	NOUN
taxlaw-6682	506	23	related	relate	VERB
taxlaw-6682	506	24	integration	integration	NOUN
taxlaw-6682	506	25	because	because	SCONJ
taxlaw-6682	506	26	the	the	DET
taxlaw-6682	506	27	partnership	partnership	NOUN
taxlaw-6682	506	28	method	method	NOUN
taxlaw-6682	506	29	would	would	AUX
taxlaw-6682	506	30	require	require	VERB
taxlaw-6682	506	31	yearly	yearly	ADJ
taxlaw-6682	506	32	attribution	attribution	NOUN
taxlaw-6682	506	33	to	to	ADP
taxlaw-6682	506	34	a	a	DET
taxlaw-6682	506	35	complex	complex	ADJ
taxlaw-6682	506	36	set	set	NOUN
taxlaw-6682	506	37	of	of	ADP
taxlaw-6682	506	38	capital	capital	NOUN
taxlaw-6682	506	39	interests	interest	NOUN
taxlaw-6682	506	40	)	)	PUNCT
taxlaw-6682	507	1	;	;	PUNCT
taxlaw-6682	507	2	see	see	VERB
taxlaw-6682	507	3	also	also	ADV
taxlaw-6682	507	4	james	james	PROPN
taxlaw-6682	507	5	r.	r.	PROPN
taxlaw-6682	507	6	haney	haney	PROPN
taxlaw-6682	507	7	,	,	PUNCT
taxlaw-6682	507	8	integration	integration	NOUN
taxlaw-6682	507	9	of	of	ADP
taxlaw-6682	507	10	the	the	DET
taxlaw-6682	507	11	corporate	corporate	ADJ
taxlaw-6682	507	12	and	and	CCONJ
taxlaw-6682	507	13	individual	individual	ADJ
taxlaw-6682	507	14	income	income	NOUN
taxlaw-6682	507	15	taxes	taxis	NOUN
taxlaw-6682	507	16	,	,	PUNCT
taxlaw-6682	507	17	30	30	NUM
taxlaw-6682	507	18	nat’l	nat’l	NOUN
taxlaw-6682	507	19	tax	tax	NOUN
taxlaw-6682	507	20	j.	j.	PROPN
taxlaw-6682	507	21	345	345	NUM
taxlaw-6682	507	22	,	,	PUNCT
taxlaw-6682	507	23	346	346	NUM
taxlaw-6682	507	24	(	(	PUNCT
taxlaw-6682	507	25	1977	1977	NUM
taxlaw-6682	507	26	)	)	PUNCT
taxlaw-6682	507	27	.	.	PUNCT
taxlaw-6682	508	1	144	144	NUM
taxlaw-6682	508	2	see	see	VERB
taxlaw-6682	508	3	avi	avi	PROPN
taxlaw-6682	508	4	-	-	PUNCT
taxlaw-6682	508	5	yonah	yonah	PROPN
taxlaw-6682	508	6	&	&	CCONJ
taxlaw-6682	508	7	chenchinski	chenchinski	PROPN
taxlaw-6682	508	8	,	,	PUNCT
taxlaw-6682	508	9	supra	supra	PROPN
taxlaw-6682	508	10	note	note	NOUN
taxlaw-6682	508	11	66	66	NUM
taxlaw-6682	508	12	,	,	PUNCT
taxlaw-6682	508	13	at	at	ADP
taxlaw-6682	508	14	14	14	NUM
taxlaw-6682	508	15	;	;	PUNCT
taxlaw-6682	508	16	see	see	VERB
taxlaw-6682	508	17	also	also	ADV
taxlaw-6682	508	18	lee	lee	PROPN
taxlaw-6682	508	19	a.	a.	PROPN
taxlaw-6682	508	20	sheppard	sheppard	PROPN
taxlaw-6682	508	21	,	,	PUNCT
taxlaw-6682	508	22	corporate	corporate	ADJ
taxlaw-6682	508	23	tax	tax	NOUN
taxlaw-6682	508	24	integration	integration	NOUN
taxlaw-6682	508	25	:	:	PUNCT
taxlaw-6682	508	26	the	the	DET
taxlaw-6682	508	27	proper	proper	ADJ
taxlaw-6682	508	28	way	way	NOUN
taxlaw-6682	508	29	to	to	PART
taxlaw-6682	508	30	eliminate	eliminate	VERB
taxlaw-6682	508	31	the	the	DET
taxlaw-6682	508	32	corporate	corporate	ADJ
taxlaw-6682	508	33	tax	tax	NOUN
taxlaw-6682	508	34	,	,	PUNCT
taxlaw-6682	508	35	27	27	NUM
taxlaw-6682	508	36	tax	tax	NOUN
taxlaw-6682	508	37	notes	note	NOUN
taxlaw-6682	508	38	637	637	NUM
taxlaw-6682	508	39	,	,	PUNCT
taxlaw-6682	508	40	644	644	NUM
taxlaw-6682	508	41	(	(	PUNCT
taxlaw-6682	508	42	1985	1985	NUM
taxlaw-6682	508	43	)	)	PUNCT
taxlaw-6682	508	44	.	.	PUNCT
taxlaw-6682	509	1	145	145	NUM
taxlaw-6682	509	2	see	see	VERB
taxlaw-6682	509	3	,	,	PUNCT
taxlaw-6682	509	4	e.g.	e.g.	ADV
taxlaw-6682	509	5	,	,	PUNCT
taxlaw-6682	509	6	am	be	AUX
taxlaw-6682	509	7	.	.	PUNCT
taxlaw-6682	509	8	law	law	NOUN
taxlaw-6682	509	9	inst	inst	PROPN
taxlaw-6682	509	10	.	.	PROPN
taxlaw-6682	509	11	,	,	PUNCT
taxlaw-6682	509	12	supra	supra	PROPN
taxlaw-6682	509	13	note	note	PROPN
taxlaw-6682	509	14	4546	4546	NUM
taxlaw-6682	509	15	,	,	PUNCT
taxlaw-6682	509	16	46at	46at	NOUN
taxlaw-6682	509	17	61	61	NUM
taxlaw-6682	509	18	-	-	SYM
taxlaw-6682	509	19	62	62	NUM
taxlaw-6682	509	20	(	(	PUNCT
taxlaw-6682	509	21	stating	state	VERB
taxlaw-6682	509	22	that	that	SCONJ
taxlaw-6682	509	23	the	the	DET
taxlaw-6682	509	24	gross	gross	ADJ
taxlaw-6682	509	25	-	-	PUNCT
taxlaw-6682	509	26	up	up	NOUN
taxlaw-6682	509	27	fails	fail	NOUN
taxlaw-6682	509	28	when	when	SCONJ
taxlaw-6682	509	29	preference	preference	NOUN
taxlaw-6682	509	30	income	income	NOUN
taxlaw-6682	509	31	is	be	AUX
taxlaw-6682	509	32	distributed	distribute	VERB
taxlaw-6682	509	33	)	)	PUNCT
taxlaw-6682	509	34	.	.	PUNCT
taxlaw-6682	510	1	146	146	NUM
taxlaw-6682	510	2	adopting	adopt	VERB
taxlaw-6682	510	3	the	the	DET
taxlaw-6682	510	4	imputation	imputation	NOUN
taxlaw-6682	510	5	form	form	NOUN
taxlaw-6682	510	6	of	of	ADP
taxlaw-6682	510	7	integration	integration	NOUN
taxlaw-6682	510	8	would	would	AUX
taxlaw-6682	510	9	result	result	VERB
taxlaw-6682	510	10	in	in	ADP
taxlaw-6682	510	11	much	much	ADV
taxlaw-6682	510	12	greater	great	ADJ
taxlaw-6682	510	13	complexity	complexity	NOUN
taxlaw-6682	510	14	.	.	PUNCT
taxlaw-6682	511	1	not	not	PART
taxlaw-6682	511	2	only	only	ADV
taxlaw-6682	511	3	would	would	AUX
taxlaw-6682	511	4	imputation	imputation	NOUN
taxlaw-6682	511	5	have	have	VERB
taxlaw-6682	511	6	the	the	DET
taxlaw-6682	511	7	same	same	ADJ
taxlaw-6682	511	8	problems	problem	NOUN
taxlaw-6682	511	9	associated	associate	VERB
taxlaw-6682	511	10	with	with	ADP
taxlaw-6682	511	11	dpd	dpd	PROPN
taxlaw-6682	511	12	with	with	ADP
taxlaw-6682	511	13	wht	wht	PROPN
taxlaw-6682	511	14	(	(	PUNCT
taxlaw-6682	511	15	in	in	ADP
taxlaw-6682	511	16	the	the	DET
taxlaw-6682	511	17	form	form	NOUN
taxlaw-6682	511	18	of	of	ADP
taxlaw-6682	511	19	special	special	ADJ
taxlaw-6682	511	20	rules	rule	NOUN
taxlaw-6682	511	21	regarding	regard	VERB
taxlaw-6682	511	22	foreign	foreign	ADJ
taxlaw-6682	511	23	shareholders	shareholder	NOUN
taxlaw-6682	511	24	,	,	PUNCT
taxlaw-6682	511	25	tax	tax	NOUN
taxlaw-6682	511	26	-	-	PUNCT
taxlaw-6682	511	27	exempt	exempt	ADJ
taxlaw-6682	511	28	entities	entity	NOUN
taxlaw-6682	511	29	,	,	PUNCT
taxlaw-6682	511	30	and	and	CCONJ
taxlaw-6682	511	31	tax	tax	NOUN
taxlaw-6682	511	32	preferences	preference	NOUN
taxlaw-6682	511	33	)	)	PUNCT
taxlaw-6682	511	34	,	,	PUNCT
taxlaw-6682	511	35	but	but	CCONJ
taxlaw-6682	511	36	it	it	PRON
taxlaw-6682	511	37	is	be	AUX
taxlaw-6682	511	38	also	also	ADV
taxlaw-6682	511	39	not	not	PART
taxlaw-6682	511	40	clear	clear	ADJ
taxlaw-6682	511	41	which	which	DET
taxlaw-6682	511	42	tax	tax	NOUN
taxlaw-6682	511	43	rate	rate	NOUN
taxlaw-6682	511	44	the	the	DET
taxlaw-6682	511	45	credit	credit	NOUN
taxlaw-6682	511	46	given	give	VERB
taxlaw-6682	511	47	to	to	ADP
taxlaw-6682	511	48	the	the	DET
taxlaw-6682	511	49	shareholders	shareholder	NOUN
taxlaw-6682	511	50	would	would	AUX
taxlaw-6682	511	51	be	be	AUX
taxlaw-6682	511	52	based	base	VERB
taxlaw-6682	511	53	on	on	ADP
taxlaw-6682	511	54	.	.	PUNCT
taxlaw-6682	512	1	“	"	PUNCT
taxlaw-6682	512	2	[	[	X
taxlaw-6682	512	3	imputation	imputation	NOUN
taxlaw-6682	512	4	]	]	PUNCT
taxlaw-6682	512	5	would	would	AUX
taxlaw-6682	512	6	be	be	AUX
taxlaw-6682	512	7	relatively	relatively	ADV
taxlaw-6682	512	8	easy	easy	ADJ
taxlaw-6682	512	9	to	to	PART
taxlaw-6682	512	10	administer	administer	VERB
taxlaw-6682	512	11	only	only	ADV
taxlaw-6682	512	12	if	if	SCONJ
taxlaw-6682	512	13	a	a	DET
taxlaw-6682	512	14	fixed	fix	VERB
taxlaw-6682	512	15	-	-	PUNCT
taxlaw-6682	512	16	rate	rate	NOUN
taxlaw-6682	512	17	credit	credit	NOUN
taxlaw-6682	512	18	was	be	AUX
taxlaw-6682	512	19	used	use	VERB
taxlaw-6682	512	20	.	.	PUNCT
taxlaw-6682	513	1	but	but	CCONJ
taxlaw-6682	513	2	if	if	SCONJ
taxlaw-6682	513	3	the	the	DET
taxlaw-6682	513	4	credit	credit	NOUN
taxlaw-6682	513	5	is	be	AUX
taxlaw-6682	513	6	to	to	PART
taxlaw-6682	513	7	be	be	AUX
taxlaw-6682	513	8	based	base	VERB
taxlaw-6682	513	9	on	on	ADP
taxlaw-6682	513	10	the	the	DET
taxlaw-6682	513	11	effective	effective	ADJ
taxlaw-6682	513	12	tax	tax	NOUN
taxlaw-6682	513	13	rate	rate	NOUN
taxlaw-6682	513	14	of	of	ADP
taxlaw-6682	513	15	each	each	DET
taxlaw-6682	513	16	separate	separate	ADJ
taxlaw-6682	513	17	corporation	corporation	NOUN
taxlaw-6682	513	18	,	,	PUNCT
taxlaw-6682	513	19	it	it	PRON
taxlaw-6682	513	20	would	would	AUX
taxlaw-6682	513	21	be	be	AUX
taxlaw-6682	513	22	more	more	ADV
taxlaw-6682	513	23	complicated	complicated	ADJ
taxlaw-6682	513	24	to	to	PART
taxlaw-6682	513	25	administer	administer	VERB
taxlaw-6682	513	26	.	.	PUNCT
taxlaw-6682	513	27	”	"	PUNCT
taxlaw-6682	514	1	see	see	VERB
taxlaw-6682	514	2	tax	tax	NOUN
taxlaw-6682	514	3	div	div	PROPN
taxlaw-6682	514	4	.	.	PROPN
taxlaw-6682	514	5	,	,	PUNCT
taxlaw-6682	514	6	am	be	AUX
taxlaw-6682	514	7	.	.	PUNCT
taxlaw-6682	514	8	inst	inst	PROPN
taxlaw-6682	514	9	.	.	PROPN
taxlaw-6682	515	1	of	of	ADP
taxlaw-6682	515	2	certified	certified	ADJ
taxlaw-6682	515	3	pub	pub	NOUN
taxlaw-6682	515	4	.	.	PUNCT
taxlaw-6682	516	1	accountants	accountant	NOUN
taxlaw-6682	516	2	,	,	PUNCT
taxlaw-6682	516	3	proposed	propose	VERB
taxlaw-6682	516	4	statement	statement	NOUN
taxlaw-6682	516	5	of	of	ADP
taxlaw-6682	516	6	tax	tax	NOUN
taxlaw-6682	516	7	policy	policy	NOUN
taxlaw-6682	516	8	10	10	NUM
taxlaw-6682	516	9	:	:	PUNCT
taxlaw-6682	516	10	integration	integration	NOUN
taxlaw-6682	516	11	of	of	ADP
taxlaw-6682	516	12	the	the	DET
taxlaw-6682	516	13	corporate	corporate	ADJ
taxlaw-6682	516	14	and	and	CCONJ
taxlaw-6682	516	15	shareholder	shareholder	NOUN
taxlaw-6682	516	16	tax	tax	NOUN
taxlaw-6682	516	17	systems	system	NOUN
taxlaw-6682	516	18	5	5	NUM
taxlaw-6682	516	19	,	,	PUNCT
taxlaw-6682	516	20	51	51	NUM
taxlaw-6682	516	21	,	,	PUNCT
taxlaw-6682	516	22	55	55	NUM
taxlaw-6682	516	23	-	-	SYM
taxlaw-6682	516	24	56	56	NUM
taxlaw-6682	516	25	(	(	PUNCT
taxlaw-6682	516	26	1993	1993	NUM
taxlaw-6682	516	27	)	)	PUNCT
taxlaw-6682	516	28	.	.	PUNCT
taxlaw-6682	517	1	147	147	NUM
taxlaw-6682	517	2	john	john	PROPN
taxlaw-6682	517	3	d.	d.	PROPN
taxlaw-6682	517	4	mcdonald	mcdonald	PROPN
taxlaw-6682	517	5	,	,	PUNCT
taxlaw-6682	517	6	hatch	hatch	PROPN
taxlaw-6682	517	7	's	's	PART
taxlaw-6682	517	8	integration	integration	NOUN
taxlaw-6682	517	9	plan	plan	NOUN
taxlaw-6682	517	10	:	:	PUNCT
taxlaw-6682	517	11	trojan	trojan	NOUN
taxlaw-6682	517	12	horse	horse	NOUN
taxlaw-6682	517	13	or	or	CCONJ
taxlaw-6682	517	14	reasonable	reasonable	ADJ
taxlaw-6682	517	15	alternative	alternative	NOUN
taxlaw-6682	517	16	?	?	PUNCT
taxlaw-6682	517	17	,	,	PUNCT
taxlaw-6682	517	18	page	page	NOUN
taxlaw-6682	517	19	6	6	NUM
taxlaw-6682	517	20	[	[	X
taxlaw-6682	517	21	i	i	PRON
taxlaw-6682	517	22	ca	can	AUX
taxlaw-6682	517	23	n’t	not	PART
taxlaw-6682	517	24	seem	seem	VERB
taxlaw-6682	517	25	to	to	PART
taxlaw-6682	517	26	access	access	VERB
taxlaw-6682	517	27	tax	tax	NOUN
taxlaw-6682	517	28	notes	note	NOUN
taxlaw-6682	517	29	anymore	anymore	ADV
taxlaw-6682	517	30	]	]	X
taxlaw-6682	517	31	.	.	PUNCT
taxlaw-6682	518	1	148	148	NUM
taxlaw-6682	518	2	richard	richard	PROPN
taxlaw-6682	518	3	goode	goode	PROPN
taxlaw-6682	518	4	,	,	PUNCT
taxlaw-6682	518	5	the	the	DET
taxlaw-6682	518	6	postwar	postwar	ADJ
taxlaw-6682	518	7	corporation	corporation	NOUN
taxlaw-6682	518	8	tax	tax	NOUN
taxlaw-6682	518	9	structure	structure	NOUN
taxlaw-6682	518	10	55	55	NUM
taxlaw-6682	518	11	(	(	PUNCT
taxlaw-6682	518	12	1947	1947	NUM
taxlaw-6682	518	13	)	)	PUNCT
taxlaw-6682	518	14	.	.	PUNCT
taxlaw-6682	519	1	2020	2020	NUM
taxlaw-6682	519	2	]	]	PUNCT
taxlaw-6682	520	1	the	the	DET
taxlaw-6682	520	2	case	case	NOUN
taxlaw-6682	520	3	for	for	ADP
taxlaw-6682	520	4	tax	tax	NOUN
taxlaw-6682	520	5	integration	integration	NOUN
taxlaw-6682	520	6	and	and	CCONJ
taxlaw-6682	520	7	current	current	ADJ
taxlaw-6682	520	8	-	-	PUNCT
taxlaw-6682	520	9	base	base	NOUN
taxlaw-6682	520	10	taxation	taxation	NOUN
taxlaw-6682	520	11	23	23	NUM
taxlaw-6682	520	12	a.	a.	NOUN
taxlaw-6682	520	13	the	the	DET
taxlaw-6682	520	14	international	international	ADJ
taxlaw-6682	520	15	problem	problem	NOUN
taxlaw-6682	520	16	of	of	ADP
taxlaw-6682	520	17	tax	tax	NOUN
taxlaw-6682	520	18	integration	integration	NOUN
taxlaw-6682	520	19	cross	cross	ADJ
taxlaw-6682	520	20	-	-	ADJ
taxlaw-6682	520	21	border	border	ADJ
taxlaw-6682	520	22	transactions	transaction	NOUN
taxlaw-6682	520	23	usually	usually	ADV
taxlaw-6682	520	24	create	create	VERB
taxlaw-6682	520	25	problems	problem	NOUN
taxlaw-6682	520	26	under	under	ADP
taxlaw-6682	520	27	tax	tax	NOUN
taxlaw-6682	520	28	integration	integration	NOUN
taxlaw-6682	520	29	,	,	PUNCT
taxlaw-6682	520	30	because	because	SCONJ
taxlaw-6682	520	31	either	either	CCONJ
taxlaw-6682	520	32	the	the	DET
taxlaw-6682	520	33	corporation	corporation	NOUN
taxlaw-6682	520	34	or	or	CCONJ
taxlaw-6682	520	35	its	its	PRON
taxlaw-6682	520	36	shareholders	shareholder	NOUN
taxlaw-6682	520	37	are	be	AUX
taxlaw-6682	520	38	residents	resident	NOUN
taxlaw-6682	520	39	of	of	ADP
taxlaw-6682	520	40	the	the	DET
taxlaw-6682	520	41	united	united	PROPN
taxlaw-6682	520	42	states	states	PROPN
taxlaw-6682	520	43	and	and	CCONJ
taxlaw-6682	520	44	subject	subject	ADJ
taxlaw-6682	520	45	to	to	ADP
taxlaw-6682	520	46	full	full	ADJ
taxlaw-6682	520	47	u.s	u.s	PROPN
taxlaw-6682	520	48	.	.	PROPN
taxlaw-6682	520	49	tax	tax	NOUN
taxlaw-6682	520	50	,	,	PUNCT
taxlaw-6682	520	51	but	but	CCONJ
taxlaw-6682	520	52	not	not	PART
taxlaw-6682	520	53	both	both	PRON
taxlaw-6682	520	54	.	.	PUNCT
taxlaw-6682	521	1	the	the	DET
taxlaw-6682	521	2	question	question	NOUN
taxlaw-6682	521	3	is	be	AUX
taxlaw-6682	521	4	whether	whether	SCONJ
taxlaw-6682	521	5	the	the	DET
taxlaw-6682	521	6	benefits	benefit	NOUN
taxlaw-6682	521	7	of	of	ADP
taxlaw-6682	521	8	integration	integration	NOUN
taxlaw-6682	521	9	should	should	AUX
taxlaw-6682	521	10	be	be	AUX
taxlaw-6682	521	11	granted	grant	VERB
taxlaw-6682	521	12	in	in	ADP
taxlaw-6682	521	13	cases	case	NOUN
taxlaw-6682	521	14	where	where	SCONJ
taxlaw-6682	521	15	the	the	DET
taxlaw-6682	521	16	income	income	NOUN
taxlaw-6682	521	17	might	might	AUX
taxlaw-6682	521	18	escape	escape	VERB
taxlaw-6682	521	19	u.s	u.s	PROPN
taxlaw-6682	521	20	.	.	PROPN
taxlaw-6682	521	21	taxation	taxation	NOUN
taxlaw-6682	521	22	entirely	entirely	ADV
taxlaw-6682	521	23	,	,	PUNCT
taxlaw-6682	521	24	as	as	SCONJ
taxlaw-6682	521	25	will	will	AUX
taxlaw-6682	521	26	be	be	AUX
taxlaw-6682	521	27	shown	show	VERB
taxlaw-6682	521	28	below	below	ADP
taxlaw-6682	521	29	.	.	PUNCT
taxlaw-6682	522	1	an	an	DET
taxlaw-6682	522	2	answer	answer	NOUN
taxlaw-6682	522	3	in	in	ADP
taxlaw-6682	522	4	the	the	DET
taxlaw-6682	522	5	affirmative	affirmative	ADJ
taxlaw-6682	522	6	might	might	AUX
taxlaw-6682	522	7	result	result	VERB
taxlaw-6682	522	8	in	in	ADP
taxlaw-6682	522	9	a	a	DET
taxlaw-6682	522	10	substantial	substantial	ADJ
taxlaw-6682	522	11	revenue	revenue	NOUN
taxlaw-6682	522	12	loss.149	loss.149	NOUN
taxlaw-6682	522	13	to	to	PART
taxlaw-6682	522	14	better	well	ADV
taxlaw-6682	522	15	understand	understand	VERB
taxlaw-6682	522	16	the	the	DET
taxlaw-6682	522	17	problem	problem	NOUN
taxlaw-6682	522	18	,	,	PUNCT
taxlaw-6682	522	19	the	the	DET
taxlaw-6682	522	20	discussion	discussion	NOUN
taxlaw-6682	522	21	will	will	AUX
taxlaw-6682	522	22	be	be	AUX
taxlaw-6682	522	23	divided	divide	VERB
taxlaw-6682	522	24	into	into	ADP
taxlaw-6682	522	25	problems	problem	NOUN
taxlaw-6682	522	26	associated	associate	VERB
taxlaw-6682	522	27	with	with	ADP
taxlaw-6682	522	28	active	active	ADJ
taxlaw-6682	522	29	income	income	NOUN
taxlaw-6682	522	30	and	and	CCONJ
taxlaw-6682	522	31	problems	problem	NOUN
taxlaw-6682	522	32	associated	associate	VERB
taxlaw-6682	522	33	with	with	ADP
taxlaw-6682	522	34	passive	passive	ADJ
taxlaw-6682	522	35	income	income	NOUN
taxlaw-6682	522	36	.	.	PUNCT
taxlaw-6682	523	1	1	1	X
taxlaw-6682	523	2	.	.	X
taxlaw-6682	523	3	active	active	ADJ
taxlaw-6682	523	4	income	income	NOUN
taxlaw-6682	523	5	under	under	ADP
taxlaw-6682	523	6	a	a	DET
taxlaw-6682	523	7	regime	regime	NOUN
taxlaw-6682	523	8	of	of	ADP
taxlaw-6682	523	9	dpd	dpd	PROPN
taxlaw-6682	523	10	(	(	PUNCT
taxlaw-6682	523	11	and	and	CCONJ
taxlaw-6682	523	12	assuming	assume	VERB
taxlaw-6682	523	13	no	no	DET
taxlaw-6682	523	14	wht	wht	NOUN
taxlaw-6682	523	15	)	)	PUNCT
taxlaw-6682	523	16	,	,	PUNCT
taxlaw-6682	523	17	active	active	ADJ
taxlaw-6682	523	18	income	income	NOUN
taxlaw-6682	523	19	is	be	AUX
taxlaw-6682	523	20	subject	subject	ADJ
taxlaw-6682	523	21	to	to	ADP
taxlaw-6682	523	22	tax	tax	NOUN
taxlaw-6682	523	23	when	when	SCONJ
taxlaw-6682	523	24	earned	earn	VERB
taxlaw-6682	523	25	but	but	CCONJ
taxlaw-6682	523	26	is	be	AUX
taxlaw-6682	523	27	deducted	deduct	VERB
taxlaw-6682	523	28	from	from	ADP
taxlaw-6682	523	29	the	the	DET
taxlaw-6682	523	30	corporate	corporate	ADJ
taxlaw-6682	523	31	taxable	taxable	ADJ
taxlaw-6682	523	32	income	income	NOUN
taxlaw-6682	523	33	if	if	SCONJ
taxlaw-6682	523	34	and	and	CCONJ
taxlaw-6682	523	35	when	when	SCONJ
taxlaw-6682	523	36	distributed	distribute	VERB
taxlaw-6682	523	37	as	as	ADP
taxlaw-6682	523	38	a	a	DET
taxlaw-6682	523	39	dividend	dividend	NOUN
taxlaw-6682	523	40	.	.	PUNCT
taxlaw-6682	524	1	assume	assume	VERB
taxlaw-6682	524	2	a	a	DET
taxlaw-6682	524	3	u.s	u.s	PROPN
taxlaw-6682	524	4	.	.	PROPN
taxlaw-6682	524	5	mne	mne	PROPN
taxlaw-6682	524	6	operating	operate	VERB
taxlaw-6682	524	7	a	a	DET
taxlaw-6682	524	8	branch	branch	NOUN
taxlaw-6682	524	9	in	in	ADP
taxlaw-6682	524	10	a	a	DET
taxlaw-6682	524	11	foreign	foreign	ADJ
taxlaw-6682	524	12	country	country	NOUN
taxlaw-6682	524	13	.	.	PUNCT
taxlaw-6682	525	1	the	the	DET
taxlaw-6682	525	2	branch	branch	NOUN
taxlaw-6682	525	3	has	have	VERB
taxlaw-6682	525	4	income	income	NOUN
taxlaw-6682	525	5	that	that	PRON
taxlaw-6682	525	6	might	might	AUX
taxlaw-6682	525	7	be	be	AUX
taxlaw-6682	525	8	taxed	tax	VERB
taxlaw-6682	525	9	in	in	ADP
taxlaw-6682	525	10	the	the	DET
taxlaw-6682	525	11	foreign	foreign	ADJ
taxlaw-6682	525	12	country	country	NOUN
taxlaw-6682	525	13	and	and	CCONJ
taxlaw-6682	525	14	not	not	PART
taxlaw-6682	525	15	in	in	ADP
taxlaw-6682	525	16	the	the	DET
taxlaw-6682	525	17	united	united	PROPN
taxlaw-6682	525	18	states	states	PROPN
taxlaw-6682	525	19	(	(	PUNCT
taxlaw-6682	525	20	due	due	ADP
taxlaw-6682	525	21	to	to	ADP
taxlaw-6682	525	22	ftc	ftc	PROPN
taxlaw-6682	525	23	)	)	PUNCT
taxlaw-6682	525	24	.	.	PUNCT
taxlaw-6682	526	1	the	the	DET
taxlaw-6682	526	2	question	question	NOUN
taxlaw-6682	526	3	is	be	AUX
taxlaw-6682	526	4	whether	whether	SCONJ
taxlaw-6682	526	5	149	149	NUM
taxlaw-6682	526	6	see	see	VERB
taxlaw-6682	526	7	graetz	graetz	PROPN
taxlaw-6682	526	8	&	&	CCONJ
taxlaw-6682	526	9	warren	warren	PROPN
taxlaw-6682	526	10	jr	jr	PROPN
taxlaw-6682	526	11	.	.	PROPN
taxlaw-6682	526	12	,	,	PUNCT
taxlaw-6682	526	13	income	income	NOUN
taxlaw-6682	526	14	tax	tax	NOUN
taxlaw-6682	526	15	discrimination	discrimination	NOUN
taxlaw-6682	526	16	and	and	CCONJ
taxlaw-6682	526	17	the	the	DET
taxlaw-6682	526	18	political	political	ADJ
taxlaw-6682	526	19	and	and	CCONJ
taxlaw-6682	526	20	economic	economic	ADJ
taxlaw-6682	526	21	integration	integration	NOUN
taxlaw-6682	526	22	of	of	ADP
taxlaw-6682	526	23	europe	europe	PROPN
taxlaw-6682	526	24	,	,	PUNCT
taxlaw-6682	526	25	supra	supra	PROPN
taxlaw-6682	526	26	note	note	NOUN
taxlaw-6682	526	27	9	9	NUM
taxlaw-6682	526	28	,	,	PUNCT
taxlaw-6682	526	29	at	at	ADP
taxlaw-6682	526	30	1209–10	1209–10	NOUN
taxlaw-6682	526	31	.	.	PUNCT
taxlaw-6682	527	1	in	in	ADP
taxlaw-6682	527	2	europe	europe	PROPN
taxlaw-6682	527	3	,	,	PUNCT
taxlaw-6682	527	4	the	the	DET
taxlaw-6682	527	5	imputation	imputation	NOUN
taxlaw-6682	527	6	form	form	NOUN
taxlaw-6682	527	7	of	of	ADP
taxlaw-6682	527	8	integration	integration	NOUN
taxlaw-6682	527	9	was	be	AUX
taxlaw-6682	527	10	abolished	abolish	VERB
taxlaw-6682	527	11	mainly	mainly	ADV
taxlaw-6682	527	12	because	because	SCONJ
taxlaw-6682	527	13	limiting	limit	VERB
taxlaw-6682	527	14	the	the	DET
taxlaw-6682	527	15	benefits	benefit	NOUN
taxlaw-6682	527	16	of	of	ADP
taxlaw-6682	527	17	integration	integration	NOUN
taxlaw-6682	527	18	only	only	ADV
taxlaw-6682	527	19	to	to	ADP
taxlaw-6682	527	20	domestic	domestic	ADJ
taxlaw-6682	527	21	investors	investor	NOUN
taxlaw-6682	527	22	(	(	PUNCT
taxlaw-6682	527	23	as	as	ADP
taxlaw-6682	527	24	a	a	DET
taxlaw-6682	527	25	step	step	NOUN
taxlaw-6682	527	26	to	to	PART
taxlaw-6682	527	27	avoid	avoid	VERB
taxlaw-6682	527	28	revenue	revenue	NOUN
taxlaw-6682	527	29	loss	loss	NOUN
taxlaw-6682	527	30	)	)	PUNCT
taxlaw-6682	527	31	violated	violate	VERB
taxlaw-6682	527	32	the	the	DET
taxlaw-6682	527	33	principles	principle	NOUN
taxlaw-6682	527	34	of	of	ADP
taxlaw-6682	527	35	european	european	PROPN
taxlaw-6682	527	36	commission	commission	PROPN
taxlaw-6682	527	37	treaty	treaty	NOUN
taxlaw-6682	527	38	of	of	ADP
taxlaw-6682	527	39	freedoms	freedom	NOUN
taxlaw-6682	527	40	and	and	CCONJ
taxlaw-6682	527	41	was	be	AUX
taxlaw-6682	527	42	therefore	therefore	ADV
taxlaw-6682	527	43	forbidden	forbid	VERB
taxlaw-6682	527	44	by	by	ADP
taxlaw-6682	527	45	the	the	DET
taxlaw-6682	527	46	court	court	NOUN
taxlaw-6682	527	47	.	.	PUNCT
taxlaw-6682	528	1	graetz	graetz	PROPN
taxlaw-6682	528	2	and	and	CCONJ
taxlaw-6682	528	3	warren	warren	PROPN
taxlaw-6682	528	4	,	,	PUNCT
taxlaw-6682	528	5	jr	jr	PROPN
taxlaw-6682	528	6	.	.	PROPN
taxlaw-6682	528	7	explain	explain	VERB
taxlaw-6682	528	8	:	:	PUNCT
taxlaw-6682	528	9	largely	largely	ADV
taxlaw-6682	528	10	as	as	ADP
taxlaw-6682	528	11	a	a	DET
taxlaw-6682	528	12	result	result	NOUN
taxlaw-6682	528	13	of	of	ADP
taxlaw-6682	528	14	the	the	DET
taxlaw-6682	528	15	ecj	ecj	PROPN
taxlaw-6682	528	16	tax	tax	NOUN
taxlaw-6682	528	17	decisions	decision	NOUN
taxlaw-6682	528	18	,	,	PUNCT
taxlaw-6682	528	19	the	the	DET
taxlaw-6682	528	20	shareholder	shareholder	NOUN
taxlaw-6682	528	21	credit	credit	NOUN
taxlaw-6682	528	22	option	option	NOUN
taxlaw-6682	528	23	has	have	AUX
taxlaw-6682	528	24	now	now	ADV
taxlaw-6682	528	25	been	be	AUX
taxlaw-6682	528	26	abandoned	abandon	VERB
taxlaw-6682	528	27	in	in	ADP
taxlaw-6682	528	28	the	the	DET
taxlaw-6682	528	29	eu	eu	PROPN
taxlaw-6682	528	30	,	,	PUNCT
taxlaw-6682	528	31	in	in	ADP
taxlaw-6682	528	32	some	some	DET
taxlaw-6682	528	33	cases	case	NOUN
taxlaw-6682	528	34	even	even	ADV
taxlaw-6682	528	35	before	before	SCONJ
taxlaw-6682	528	36	the	the	DET
taxlaw-6682	528	37	ecj	ecj	NOUN
taxlaw-6682	528	38	had	have	AUX
taxlaw-6682	528	39	decided	decide	VERB
taxlaw-6682	528	40	whether	whether	SCONJ
taxlaw-6682	528	41	it	it	PRON
taxlaw-6682	528	42	violated	violate	VERB
taxlaw-6682	528	43	the	the	DET
taxlaw-6682	528	44	ec	ec	PROPN
taxlaw-6682	528	45	treaty	treaty	NOUN
taxlaw-6682	528	46	freedoms	freedom	NOUN
taxlaw-6682	528	47	.	.	PUNCT
taxlaw-6682	528	48	.	.	PUNCT
taxlaw-6682	528	49	.	.	PUNCT
taxlaw-6682	529	1	[	[	X
taxlaw-6682	529	2	i]nternational	i]nternational	ADJ
taxlaw-6682	529	3	income	income	NOUN
taxlaw-6682	529	4	also	also	ADV
taxlaw-6682	529	5	complicates	complicate	VERB
taxlaw-6682	529	6	imputation	imputation	NOUN
taxlaw-6682	529	7	for	for	ADP
taxlaw-6682	529	8	both	both	CCONJ
taxlaw-6682	529	9	incoming	incoming	ADJ
taxlaw-6682	529	10	and	and	CCONJ
taxlaw-6682	529	11	outgoing	outgoing	ADJ
taxlaw-6682	529	12	investment	investment	NOUN
taxlaw-6682	529	13	.	.	PUNCT
taxlaw-6682	530	1	the	the	DET
taxlaw-6682	530	2	key	key	ADJ
taxlaw-6682	530	3	issue	issue	NOUN
taxlaw-6682	530	4	regarding	regard	VERB
taxlaw-6682	530	5	incoming	incoming	ADJ
taxlaw-6682	530	6	investment	investment	NOUN
taxlaw-6682	530	7	is	be	AUX
taxlaw-6682	530	8	whether	whether	SCONJ
taxlaw-6682	530	9	the	the	DET
taxlaw-6682	530	10	shareholder	shareholder	NOUN
taxlaw-6682	530	11	credit	credit	NOUN
taxlaw-6682	530	12	should	should	AUX
taxlaw-6682	530	13	be	be	AUX
taxlaw-6682	530	14	available	available	ADJ
taxlaw-6682	530	15	to	to	ADP
taxlaw-6682	530	16	foreign	foreign	ADJ
taxlaw-6682	530	17	investors	investor	NOUN
taxlaw-6682	530	18	.	.	PUNCT
taxlaw-6682	531	1	a	a	DET
taxlaw-6682	531	2	source	source	NOUN
taxlaw-6682	531	3	country	country	NOUN
taxlaw-6682	531	4	typically	typically	ADV
taxlaw-6682	531	5	imposes	impose	VERB
taxlaw-6682	531	6	only	only	ADV
taxlaw-6682	531	7	flat	flat	ADJ
taxlaw-6682	531	8	-	-	PUNCT
taxlaw-6682	531	9	rate	rate	NOUN
taxlaw-6682	531	10	“	"	PUNCT
taxlaw-6682	531	11	withholding	withholding	NOUN
taxlaw-6682	531	12	taxes	taxis	NOUN
taxlaw-6682	531	13	”	"	PUNCT
taxlaw-6682	531	14	on	on	ADP
taxlaw-6682	531	15	dividends	dividend	NOUN
taxlaw-6682	531	16	to	to	ADP
taxlaw-6682	531	17	foreign	foreign	ADJ
taxlaw-6682	531	18	shareholders	shareholder	NOUN
taxlaw-6682	531	19	,	,	PUNCT
taxlaw-6682	531	20	because	because	SCONJ
taxlaw-6682	531	21	it	it	PRON
taxlaw-6682	531	22	has	have	VERB
taxlaw-6682	531	23	no	no	DET
taxlaw-6682	531	24	way	way	NOUN
taxlaw-6682	531	25	of	of	ADP
taxlaw-6682	531	26	knowing	know	VERB
taxlaw-6682	531	27	the	the	DET
taxlaw-6682	531	28	rest	rest	NOUN
taxlaw-6682	531	29	of	of	ADP
taxlaw-6682	531	30	the	the	DET
taxlaw-6682	531	31	shareholder	shareholder	NOUN
taxlaw-6682	531	32	's	's	PART
taxlaw-6682	531	33	income	income	NOUN
taxlaw-6682	531	34	situation	situation	NOUN
taxlaw-6682	531	35	.	.	PUNCT
taxlaw-6682	532	1	the	the	DET
taxlaw-6682	532	2	traditional	traditional	ADJ
taxlaw-6682	532	3	practice	practice	NOUN
taxlaw-6682	532	4	has	have	AUX
taxlaw-6682	532	5	been	be	AUX
taxlaw-6682	532	6	to	to	PART
taxlaw-6682	532	7	reduce	reduce	VERB
taxlaw-6682	532	8	these	these	DET
taxlaw-6682	532	9	withholding	withhold	VERB
taxlaw-6682	532	10	taxes	taxis	NOUN
taxlaw-6682	532	11	to	to	ADP
taxlaw-6682	532	12	identical	identical	ADJ
taxlaw-6682	532	13	low	low	ADJ
taxlaw-6682	532	14	levels	level	NOUN
taxlaw-6682	532	15	in	in	ADP
taxlaw-6682	532	16	bilateral	bilateral	ADJ
taxlaw-6682	532	17	tax	tax	NOUN
taxlaw-6682	532	18	treaties	treaty	NOUN
taxlaw-6682	532	19	.	.	PUNCT
taxlaw-6682	533	1	corporate	corporate	ADJ
taxlaw-6682	533	2	income	income	NOUN
taxlaw-6682	533	3	would	would	AUX
taxlaw-6682	533	4	therefore	therefore	ADV
taxlaw-6682	533	5	be	be	AUX
taxlaw-6682	533	6	subject	subject	ADJ
taxlaw-6682	533	7	to	to	ADP
taxlaw-6682	533	8	primary	primary	ADJ
taxlaw-6682	533	9	taxation	taxation	NOUN
taxlaw-6682	533	10	in	in	ADP
taxlaw-6682	533	11	the	the	DET
taxlaw-6682	533	12	source	source	NOUN
taxlaw-6682	533	13	country	country	NOUN
taxlaw-6682	533	14	(	(	PUNCT
taxlaw-6682	533	15	due	due	ADP
taxlaw-6682	533	16	to	to	ADP
taxlaw-6682	533	17	the	the	DET
taxlaw-6682	533	18	exemption	exemption	NOUN
taxlaw-6682	533	19	or	or	CCONJ
taxlaw-6682	533	20	foreign	foreign	ADJ
taxlaw-6682	533	21	tax	tax	NOUN
taxlaw-6682	533	22	credit	credit	NOUN
taxlaw-6682	533	23	in	in	ADP
taxlaw-6682	533	24	the	the	DET
taxlaw-6682	533	25	residence	residence	NOUN
taxlaw-6682	533	26	country	country	NOUN
taxlaw-6682	533	27	)	)	PUNCT
taxlaw-6682	533	28	,	,	PUNCT
taxlaw-6682	533	29	while	while	SCONJ
taxlaw-6682	533	30	dividends	dividend	NOUN
taxlaw-6682	533	31	then	then	ADV
taxlaw-6682	533	32	paid	pay	VERB
taxlaw-6682	533	33	to	to	ADP
taxlaw-6682	533	34	the	the	DET
taxlaw-6682	533	35	foreign	foreign	ADJ
taxlaw-6682	533	36	investors	investor	NOUN
taxlaw-6682	533	37	would	would	AUX
taxlaw-6682	533	38	be	be	AUX
taxlaw-6682	533	39	subject	subject	ADJ
taxlaw-6682	533	40	to	to	ADP
taxlaw-6682	533	41	primary	primary	ADJ
taxlaw-6682	533	42	taxation	taxation	NOUN
taxlaw-6682	533	43	in	in	ADP
taxlaw-6682	533	44	the	the	DET
taxlaw-6682	533	45	residence	residence	NOUN
taxlaw-6682	533	46	country	country	NOUN
taxlaw-6682	533	47	(	(	PUNCT
taxlaw-6682	533	48	due	due	ADP
taxlaw-6682	533	49	to	to	ADP
taxlaw-6682	533	50	reduction	reduction	NOUN
taxlaw-6682	533	51	of	of	ADP
taxlaw-6682	533	52	withholding	withhold	VERB
taxlaw-6682	533	53	taxes	taxis	NOUN
taxlaw-6682	533	54	in	in	ADP
taxlaw-6682	533	55	the	the	DET
taxlaw-6682	533	56	source	source	NOUN
taxlaw-6682	533	57	country	country	NOUN
taxlaw-6682	533	58	)	)	PUNCT
taxlaw-6682	533	59	.	.	PUNCT
taxlaw-6682	534	1	in	in	ADP
taxlaw-6682	534	2	this	this	DET
taxlaw-6682	534	3	situation	situation	NOUN
taxlaw-6682	534	4	,	,	PUNCT
taxlaw-6682	534	5	imputation	imputation	NOUN
taxlaw-6682	534	6	would	would	AUX
taxlaw-6682	534	7	achieve	achieve	VERB
taxlaw-6682	534	8	integration	integration	NOUN
taxlaw-6682	534	9	for	for	ADP
taxlaw-6682	534	10	domestic	domestic	ADJ
taxlaw-6682	534	11	investors	investor	NOUN
taxlaw-6682	534	12	,	,	PUNCT
taxlaw-6682	534	13	while	while	SCONJ
taxlaw-6682	534	14	leaving	leave	VERB
taxlaw-6682	534	15	for	for	ADP
taxlaw-6682	534	16	treaty	treaty	NOUN
taxlaw-6682	534	17	negotiation	negotiation	NOUN
taxlaw-6682	534	18	the	the	DET
taxlaw-6682	534	19	question	question	NOUN
taxlaw-6682	534	20	of	of	ADP
taxlaw-6682	534	21	whether	whether	SCONJ
taxlaw-6682	534	22	shareholder	shareholder	NOUN
taxlaw-6682	534	23	credits	credit	NOUN
taxlaw-6682	534	24	would	would	AUX
taxlaw-6682	534	25	be	be	AUX
taxlaw-6682	534	26	extended	extend	VERB
taxlaw-6682	534	27	to	to	ADP
taxlaw-6682	534	28	foreign	foreign	ADJ
taxlaw-6682	534	29	investors	investor	NOUN
taxlaw-6682	534	30	.	.	PUNCT
taxlaw-6682	535	1	countries	country	NOUN
taxlaw-6682	535	2	have	have	AUX
taxlaw-6682	535	3	differed	differ	VERB
taxlaw-6682	535	4	in	in	ADP
taxlaw-6682	535	5	their	their	PRON
taxlaw-6682	535	6	willingness	willingness	NOUN
taxlaw-6682	535	7	to	to	PART
taxlaw-6682	535	8	enter	enter	VERB
taxlaw-6682	535	9	into	into	ADP
taxlaw-6682	535	10	treaties	treaty	NOUN
taxlaw-6682	535	11	that	that	PRON
taxlaw-6682	535	12	extend	extend	VERB
taxlaw-6682	535	13	credits	credit	NOUN
taxlaw-6682	535	14	to	to	ADP
taxlaw-6682	535	15	foreign	foreign	ADJ
taxlaw-6682	535	16	shareholders	shareholder	NOUN
taxlaw-6682	535	17	.	.	PUNCT
taxlaw-6682	536	1	the	the	DET
taxlaw-6682	536	2	most	most	ADV
taxlaw-6682	536	3	common	common	ADJ
taxlaw-6682	536	4	decision	decision	NOUN
taxlaw-6682	536	5	-	-	PUNCT
taxlaw-6682	536	6	not	not	PART
taxlaw-6682	536	7	to	to	PART
taxlaw-6682	536	8	extend	extend	VERB
taxlaw-6682	536	9	such	such	ADJ
taxlaw-6682	536	10	credits	credit	NOUN
taxlaw-6682	536	11	to	to	ADP
taxlaw-6682	536	12	foreign	foreign	ADJ
taxlaw-6682	536	13	investors	investor	NOUN
taxlaw-6682	536	14	-creates	-create	VERB
taxlaw-6682	536	15	the	the	DET
taxlaw-6682	536	16	possibility	possibility	NOUN
taxlaw-6682	536	17	of	of	ADP
taxlaw-6682	536	18	sourcecountry	sourcecountry	NOUN
taxlaw-6682	536	19	favoritism	favoritism	NOUN
taxlaw-6682	536	20	of	of	ADP
taxlaw-6682	536	21	domestic	domestic	ADJ
taxlaw-6682	536	22	investors	investor	NOUN
taxlaw-6682	536	23	,	,	PUNCT
taxlaw-6682	536	24	because	because	SCONJ
taxlaw-6682	536	25	the	the	DET
taxlaw-6682	536	26	corporate	corporate	ADJ
taxlaw-6682	536	27	tax	tax	NOUN
taxlaw-6682	536	28	on	on	ADP
taxlaw-6682	536	29	domestic	domestic	ADJ
taxlaw-6682	536	30	income	income	NOUN
taxlaw-6682	536	31	would	would	AUX
taxlaw-6682	536	32	be	be	AUX
taxlaw-6682	536	33	integrated	integrate	VERB
taxlaw-6682	536	34	when	when	SCONJ
taxlaw-6682	536	35	distributed	distribute	VERB
taxlaw-6682	536	36	to	to	ADP
taxlaw-6682	536	37	domestic	domestic	ADJ
taxlaw-6682	536	38	,	,	PUNCT
taxlaw-6682	536	39	but	but	CCONJ
taxlaw-6682	536	40	not	not	PART
taxlaw-6682	536	41	foreign	foreign	ADJ
taxlaw-6682	536	42	,	,	PUNCT
taxlaw-6682	536	43	shareholders	shareholder	NOUN
taxlaw-6682	536	44	.	.	PUNCT
taxlaw-6682	537	1	regarding	regard	VERB
taxlaw-6682	537	2	outgoing	outgoing	ADJ
taxlaw-6682	537	3	investment	investment	NOUN
taxlaw-6682	537	4	,	,	PUNCT
taxlaw-6682	537	5	the	the	DET
taxlaw-6682	537	6	key	key	ADJ
taxlaw-6682	537	7	issue	issue	NOUN
taxlaw-6682	537	8	is	be	AUX
taxlaw-6682	537	9	whether	whether	SCONJ
taxlaw-6682	537	10	foreign	foreign	ADJ
taxlaw-6682	537	11	taxes	taxis	NOUN
taxlaw-6682	537	12	paid	pay	VERB
taxlaw-6682	537	13	on	on	ADP
taxlaw-6682	537	14	corporate	corporate	ADJ
taxlaw-6682	537	15	income	income	NOUN
taxlaw-6682	537	16	earned	earn	VERB
taxlaw-6682	537	17	abroad	abroad	ADV
taxlaw-6682	537	18	should	should	AUX
taxlaw-6682	537	19	reduce	reduce	VERB
taxlaw-6682	537	20	shareholder	shareholder	NOUN
taxlaw-6682	537	21	taxes	taxis	NOUN
taxlaw-6682	537	22	when	when	SCONJ
taxlaw-6682	537	23	that	that	DET
taxlaw-6682	537	24	income	income	NOUN
taxlaw-6682	537	25	is	be	AUX
taxlaw-6682	537	26	distributed	distribute	VERB
taxlaw-6682	537	27	as	as	ADP
taxlaw-6682	537	28	a	a	DET
taxlaw-6682	537	29	dividend	dividend	NOUN
taxlaw-6682	537	30	.	.	PUNCT
taxlaw-6682	538	1	the	the	DET
taxlaw-6682	538	2	tendency	tendency	NOUN
taxlaw-6682	538	3	has	have	AUX
taxlaw-6682	538	4	been	be	AUX
taxlaw-6682	538	5	to	to	PART
taxlaw-6682	538	6	ignore	ignore	VERB
taxlaw-6682	538	7	corporate	corporate	ADJ
taxlaw-6682	538	8	-	-	PUNCT
taxlaw-6682	538	9	level	level	NOUN
taxlaw-6682	538	10	foreign	foreign	ADJ
taxlaw-6682	538	11	taxes	taxis	NOUN
taxlaw-6682	538	12	when	when	SCONJ
taxlaw-6682	538	13	computing	compute	VERB
taxlaw-6682	538	14	individual	individual	ADJ
taxlaw-6682	538	15	shareholder	shareholder	NOUN
taxlaw-6682	538	16	taxes	taxis	NOUN
taxlaw-6682	538	17	on	on	ADP
taxlaw-6682	538	18	dividends	dividend	NOUN
taxlaw-6682	538	19	out	out	ADP
taxlaw-6682	538	20	of	of	ADP
taxlaw-6682	538	21	foreign	foreign	ADJ
taxlaw-6682	538	22	income	income	NOUN
taxlaw-6682	538	23	.	.	PUNCT
taxlaw-6682	539	1	distribution	distribution	NOUN
taxlaw-6682	539	2	of	of	ADP
taxlaw-6682	539	3	foreign	foreign	ADJ
taxlaw-6682	539	4	income	income	NOUN
taxlaw-6682	539	5	to	to	ADP
taxlaw-6682	539	6	shareholders	shareholder	NOUN
taxlaw-6682	539	7	could	could	AUX
taxlaw-6682	539	8	therefore	therefore	ADV
taxlaw-6682	539	9	trigger	trigger	VERB
taxlaw-6682	539	10	a	a	DET
taxlaw-6682	539	11	compensatory	compensatory	ADJ
taxlaw-6682	539	12	tax	tax	NOUN
taxlaw-6682	539	13	,	,	PUNCT
taxlaw-6682	539	14	leading	lead	VERB
taxlaw-6682	539	15	to	to	ADP
taxlaw-6682	539	16	the	the	DET
taxlaw-6682	539	17	possibility	possibility	NOUN
taxlaw-6682	539	18	of	of	ADP
taxlaw-6682	539	19	residence	residence	NOUN
taxlaw-6682	539	20	-	-	PUNCT
taxlaw-6682	539	21	country	country	NOUN
taxlaw-6682	539	22	bias	bias	NOUN
taxlaw-6682	539	23	against	against	ADP
taxlaw-6682	539	24	investment	investment	NOUN
taxlaw-6682	539	25	abroad	abroad	ADV
taxlaw-6682	539	26	.	.	PUNCT
taxlaw-6682	540	1	domestic	domestic	ADJ
taxlaw-6682	540	2	corporate	corporate	ADJ
taxlaw-6682	540	3	income	income	NOUN
taxlaw-6682	540	4	is	be	AUX
taxlaw-6682	540	5	taxed	tax	VERB
taxlaw-6682	540	6	only	only	ADV
taxlaw-6682	540	7	once	once	ADV
taxlaw-6682	540	8	by	by	ADP
taxlaw-6682	540	9	the	the	DET
taxlaw-6682	540	10	residence	residence	NOUN
taxlaw-6682	540	11	country	country	NOUN
taxlaw-6682	540	12	when	when	SCONJ
taxlaw-6682	540	13	distributed	distribute	VERB
taxlaw-6682	540	14	to	to	ADP
taxlaw-6682	540	15	domestic	domestic	ADJ
taxlaw-6682	540	16	shareholders	shareholder	NOUN
taxlaw-6682	540	17	under	under	ADP
taxlaw-6682	540	18	full	full	ADJ
taxlaw-6682	540	19	imputation	imputation	NOUN
taxlaw-6682	540	20	.	.	PUNCT
taxlaw-6682	541	1	foreign	foreign	ADJ
taxlaw-6682	541	2	corporate	corporate	ADJ
taxlaw-6682	541	3	income	income	NOUN
taxlaw-6682	541	4	is	be	AUX
taxlaw-6682	541	5	taxed	tax	VERB
taxlaw-6682	541	6	in	in	ADP
taxlaw-6682	541	7	the	the	DET
taxlaw-6682	541	8	source	source	NOUN
taxlaw-6682	541	9	country	country	NOUN
taxlaw-6682	541	10	and	and	CCONJ
taxlaw-6682	541	11	typically	typically	ADV
taxlaw-6682	541	12	benefits	benefit	VERB
taxlaw-6682	541	13	from	from	ADP
taxlaw-6682	541	14	either	either	CCONJ
taxlaw-6682	541	15	an	an	DET
taxlaw-6682	541	16	exemption	exemption	NOUN
taxlaw-6682	541	17	or	or	CCONJ
taxlaw-6682	541	18	a	a	DET
taxlaw-6682	541	19	foreign	foreign	ADJ
taxlaw-6682	541	20	tax	tax	NOUN
taxlaw-6682	541	21	credit	credit	NOUN
taxlaw-6682	541	22	in	in	ADP
taxlaw-6682	541	23	the	the	DET
taxlaw-6682	541	24	residence	residence	NOUN
taxlaw-6682	541	25	country	country	NOUN
taxlaw-6682	541	26	,	,	PUNCT
taxlaw-6682	541	27	but	but	CCONJ
taxlaw-6682	541	28	such	such	ADJ
taxlaw-6682	541	29	income	income	NOUN
taxlaw-6682	541	30	typically	typically	ADV
taxlaw-6682	541	31	is	be	AUX
taxlaw-6682	541	32	taxed	tax	VERB
taxlaw-6682	541	33	again	again	ADV
taxlaw-6682	541	34	when	when	SCONJ
taxlaw-6682	541	35	distributed	distribute	VERB
taxlaw-6682	541	36	to	to	ADP
taxlaw-6682	541	37	shareholders	shareholder	NOUN
taxlaw-6682	541	38	as	as	ADP
taxlaw-6682	541	39	a	a	DET
taxlaw-6682	541	40	dividend	dividend	NOUN
taxlaw-6682	541	41	.	.	PUNCT
taxlaw-6682	542	1	the	the	DET
taxlaw-6682	542	2	potential	potential	NOUN
taxlaw-6682	542	3	for	for	ADP
taxlaw-6682	542	4	favoring	favor	VERB
taxlaw-6682	542	5	domestic	domestic	ADJ
taxlaw-6682	542	6	investors	investor	NOUN
taxlaw-6682	542	7	and	and	CCONJ
taxlaw-6682	542	8	domestic	domestic	ADJ
taxlaw-6682	542	9	investment	investment	NOUN
taxlaw-6682	542	10	under	under	ADP
taxlaw-6682	542	11	imputation	imputation	NOUN
taxlaw-6682	542	12	has	have	AUX
taxlaw-6682	542	13	long	long	ADV
taxlaw-6682	542	14	been	be	AUX
taxlaw-6682	542	15	known	know	VERB
taxlaw-6682	542	16	,	,	PUNCT
taxlaw-6682	542	17	and	and	CCONJ
taxlaw-6682	542	18	various	various	ADJ
taxlaw-6682	542	19	solutions	solution	NOUN
taxlaw-6682	542	20	have	have	AUX
taxlaw-6682	542	21	been	be	AUX
taxlaw-6682	542	22	proposed	propose	VERB
taxlaw-6682	542	23	in	in	ADP
taxlaw-6682	542	24	commission	commission	NOUN
taxlaw-6682	542	25	studies	study	NOUN
taxlaw-6682	542	26	over	over	ADP
taxlaw-6682	542	27	the	the	DET
taxlaw-6682	542	28	years	year	NOUN
taxlaw-6682	542	29	.	.	PUNCT
taxlaw-6682	542	30	"	"	PUNCT
taxlaw-6682	543	1	the	the	DET
taxlaw-6682	543	2	unanimity	unanimity	NOUN
taxlaw-6682	543	3	requirement	requirement	NOUN
taxlaw-6682	543	4	,	,	PUNCT
taxlaw-6682	543	5	however	however	ADV
taxlaw-6682	543	6	,	,	PUNCT
taxlaw-6682	543	7	always	always	ADV
taxlaw-6682	543	8	precluded	preclude	VERB
taxlaw-6682	543	9	adoption	adoption	NOUN
taxlaw-6682	543	10	of	of	ADP
taxlaw-6682	543	11	any	any	DET
taxlaw-6682	543	12	particular	particular	ADJ
taxlaw-6682	543	13	solution	solution	NOUN
taxlaw-6682	543	14	,	,	PUNCT
taxlaw-6682	543	15	and	and	CCONJ
taxlaw-6682	543	16	member	member	NOUN
taxlaw-6682	543	17	states	state	NOUN
taxlaw-6682	543	18	began	begin	VERB
taxlaw-6682	543	19	to	to	PART
taxlaw-6682	543	20	fear	fear	VERB
taxlaw-6682	543	21	that	that	SCONJ
taxlaw-6682	543	22	their	their	PRON
taxlaw-6682	543	23	imputation	imputation	NOUN
taxlaw-6682	543	24	systems	system	NOUN
taxlaw-6682	543	25	would	would	AUX
taxlaw-6682	543	26	be	be	AUX
taxlaw-6682	543	27	found	find	VERB
taxlaw-6682	543	28	by	by	ADP
taxlaw-6682	543	29	the	the	DET
taxlaw-6682	543	30	ecj	ecj	NOUN
taxlaw-6682	543	31	to	to	PART
taxlaw-6682	543	32	violate	violate	VERB
taxlaw-6682	543	33	the	the	DET
taxlaw-6682	543	34	ec	ec	PROPN
taxlaw-6682	543	35	treaty	treaty	NOUN
taxlaw-6682	543	36	freedoms	freedom	VERB
taxlaw-6682	543	37	.	.	PUNCT
taxlaw-6682	544	1	i	i	PRON
taxlaw-6682	544	2	d.	d.	PROPN
taxlaw-6682	545	1	[	[	X
taxlaw-6682	545	2	vol	vol	NOUN
taxlaw-6682	545	3	.	.	PROPN
taxlaw-6682	545	4	11:2	11:2	NUM
taxlaw-6682	545	5	columbia	columbia	PROPN
taxlaw-6682	545	6	journal	journal	PROPN
taxlaw-6682	545	7	of	of	ADP
taxlaw-6682	545	8	tax	tax	NOUN
taxlaw-6682	545	9	law	law	NOUN
taxlaw-6682	545	10	24	24	NUM
taxlaw-6682	545	11	distributions	distribution	NOUN
taxlaw-6682	545	12	out	out	ADP
taxlaw-6682	545	13	of	of	ADP
taxlaw-6682	545	14	those	those	DET
taxlaw-6682	545	15	earnings	earning	NOUN
taxlaw-6682	545	16	should	should	AUX
taxlaw-6682	545	17	be	be	AUX
taxlaw-6682	545	18	deductible	deductible	ADJ
taxlaw-6682	545	19	from	from	ADP
taxlaw-6682	545	20	the	the	DET
taxlaw-6682	545	21	taxable	taxable	ADJ
taxlaw-6682	545	22	income	income	NOUN
taxlaw-6682	545	23	of	of	ADP
taxlaw-6682	545	24	the	the	DET
taxlaw-6682	545	25	u.s	u.s	PROPN
taxlaw-6682	545	26	.	.	PROPN
taxlaw-6682	545	27	mne	mne	PROPN
taxlaw-6682	545	28	.	.	PUNCT
taxlaw-6682	546	1	this	this	PRON
taxlaw-6682	546	2	essentially	essentially	ADV
taxlaw-6682	546	3	turns	turn	VERB
taxlaw-6682	546	4	on	on	ADP
taxlaw-6682	546	5	whether	whether	SCONJ
taxlaw-6682	546	6	foreign	foreign	ADJ
taxlaw-6682	546	7	taxes	taxis	NOUN
taxlaw-6682	546	8	paid	pay	VERB
taxlaw-6682	546	9	by	by	ADP
taxlaw-6682	546	10	a	a	DET
taxlaw-6682	546	11	u.s	u.s	PROPN
taxlaw-6682	546	12	.	.	PROPN
taxlaw-6682	546	13	corporation	corporation	NOUN
taxlaw-6682	546	14	should	should	AUX
taxlaw-6682	546	15	be	be	AUX
taxlaw-6682	546	16	treated	treat	VERB
taxlaw-6682	546	17	the	the	DET
taxlaw-6682	546	18	same	same	ADJ
taxlaw-6682	546	19	as	as	ADP
taxlaw-6682	546	20	taxes	taxis	NOUN
taxlaw-6682	546	21	paid	pay	VERB
taxlaw-6682	546	22	to	to	ADP
taxlaw-6682	546	23	the	the	DET
taxlaw-6682	546	24	united	united	PROPN
taxlaw-6682	546	25	states	states	PROPN
taxlaw-6682	546	26	.	.	PUNCT
taxlaw-6682	547	1	if	if	SCONJ
taxlaw-6682	547	2	so	so	ADV
taxlaw-6682	547	3	,	,	PUNCT
taxlaw-6682	547	4	the	the	DET
taxlaw-6682	547	5	corporation	corporation	NOUN
taxlaw-6682	547	6	and	and	CCONJ
taxlaw-6682	547	7	its	its	PRON
taxlaw-6682	547	8	shareholders	shareholder	NOUN
taxlaw-6682	547	9	should	should	AUX
taxlaw-6682	547	10	be	be	AUX
taxlaw-6682	547	11	entitled	entitle	VERB
taxlaw-6682	547	12	to	to	ADP
taxlaw-6682	547	13	the	the	DET
taxlaw-6682	547	14	benefits	benefit	NOUN
taxlaw-6682	547	15	of	of	ADP
taxlaw-6682	547	16	integration.150	integration.150	NOUN
taxlaw-6682	547	17	if	if	SCONJ
taxlaw-6682	547	18	the	the	DET
taxlaw-6682	547	19	corporation	corporation	NOUN
taxlaw-6682	547	20	would	would	AUX
taxlaw-6682	547	21	be	be	AUX
taxlaw-6682	547	22	entitled	entitle	VERB
taxlaw-6682	547	23	to	to	ADP
taxlaw-6682	547	24	the	the	DET
taxlaw-6682	547	25	ftc	ftc	PROPN
taxlaw-6682	547	26	and	and	CCONJ
taxlaw-6682	547	27	a	a	DET
taxlaw-6682	547	28	dpd	dpd	NOUN
taxlaw-6682	547	29	would	would	AUX
taxlaw-6682	547	30	be	be	AUX
taxlaw-6682	547	31	allowed	allow	VERB
taxlaw-6682	547	32	,	,	PUNCT
taxlaw-6682	547	33	such	such	ADJ
taxlaw-6682	547	34	scenario	scenario	NOUN
taxlaw-6682	547	35	might	might	AUX
taxlaw-6682	547	36	lead	lead	VERB
taxlaw-6682	547	37	to	to	ADP
taxlaw-6682	547	38	a	a	DET
taxlaw-6682	547	39	“	"	PUNCT
taxlaw-6682	547	40	negative	negative	ADJ
taxlaw-6682	547	41	”	"	PUNCT
taxlaw-6682	547	42	u.s	u.s	PROPN
taxlaw-6682	547	43	.	.	PROPN
taxlaw-6682	547	44	tax	tax	NOUN
taxlaw-6682	547	45	liability	liability	NOUN
taxlaw-6682	547	46	.	.	PUNCT
taxlaw-6682	548	1	this	this	PRON
taxlaw-6682	548	2	is	be	AUX
taxlaw-6682	548	3	because	because	SCONJ
taxlaw-6682	548	4	the	the	DET
taxlaw-6682	548	5	earnings	earning	NOUN
taxlaw-6682	548	6	,	,	PUNCT
taxlaw-6682	548	7	if	if	SCONJ
taxlaw-6682	548	8	distributed	distribute	VERB
taxlaw-6682	548	9	,	,	PUNCT
taxlaw-6682	548	10	will	will	AUX
taxlaw-6682	548	11	result	result	VERB
taxlaw-6682	548	12	in	in	ADP
taxlaw-6682	548	13	a	a	DET
taxlaw-6682	548	14	reduction	reduction	NOUN
taxlaw-6682	548	15	of	of	ADP
taxlaw-6682	548	16	u.s	u.s	PROPN
taxlaw-6682	548	17	.	.	PROPN
taxlaw-6682	548	18	tax	tax	NOUN
taxlaw-6682	548	19	liability	liability	NOUN
taxlaw-6682	548	20	at	at	ADP
taxlaw-6682	548	21	the	the	DET
taxlaw-6682	548	22	corporate	corporate	ADJ
taxlaw-6682	548	23	level	level	NOUN
taxlaw-6682	548	24	(	(	PUNCT
taxlaw-6682	548	25	due	due	ADP
taxlaw-6682	548	26	to	to	ADP
taxlaw-6682	548	27	the	the	DET
taxlaw-6682	548	28	deduction	deduction	NOUN
taxlaw-6682	548	29	)	)	PUNCT
taxlaw-6682	548	30	,	,	PUNCT
taxlaw-6682	548	31	while	while	SCONJ
taxlaw-6682	548	32	the	the	DET
taxlaw-6682	548	33	ftc	ftc	PROPN
taxlaw-6682	548	34	would	would	AUX
taxlaw-6682	548	35	have	have	AUX
taxlaw-6682	548	36	already	already	ADV
taxlaw-6682	548	37	reduced	reduce	VERB
taxlaw-6682	548	38	the	the	DET
taxlaw-6682	548	39	u.s	u.s	PROPN
taxlaw-6682	548	40	.	.	PROPN
taxlaw-6682	548	41	corporate	corporate	ADJ
taxlaw-6682	548	42	tax	tax	NOUN
taxlaw-6682	548	43	liability	liability	NOUN
taxlaw-6682	548	44	on	on	ADP
taxlaw-6682	548	45	those	those	DET
taxlaw-6682	548	46	earnings	earning	NOUN
taxlaw-6682	548	47	.	.	PUNCT
taxlaw-6682	549	1	in	in	ADP
taxlaw-6682	549	2	other	other	ADJ
taxlaw-6682	549	3	words	word	NOUN
taxlaw-6682	549	4	,	,	PUNCT
taxlaw-6682	549	5	the	the	DET
taxlaw-6682	549	6	foreign	foreign	ADJ
taxlaw-6682	549	7	source	source	NOUN
taxlaw-6682	549	8	earnings	earning	NOUN
taxlaw-6682	549	9	will	will	AUX
taxlaw-6682	549	10	not	not	PART
taxlaw-6682	549	11	be	be	AUX
taxlaw-6682	549	12	subject	subject	ADJ
taxlaw-6682	549	13	any	any	DET
taxlaw-6682	549	14	additional	additional	ADJ
taxlaw-6682	549	15	u.s	u.s	PROPN
taxlaw-6682	549	16	.	.	PROPN
taxlaw-6682	549	17	tax	tax	NOUN
taxlaw-6682	549	18	liability	liability	NOUN
taxlaw-6682	549	19	,	,	PUNCT
taxlaw-6682	549	20	but	but	CCONJ
taxlaw-6682	549	21	nonetheless	nonetheless	ADV
taxlaw-6682	549	22	would	would	AUX
taxlaw-6682	549	23	generate	generate	VERB
taxlaw-6682	549	24	a	a	DET
taxlaw-6682	549	25	dpd	dpd	NOUN
taxlaw-6682	549	26	upon	upon	SCONJ
taxlaw-6682	549	27	distribution	distribution	NOUN
taxlaw-6682	549	28	.	.	PUNCT
taxlaw-6682	550	1	a	a	DET
taxlaw-6682	550	2	u.s	u.s	PROPN
taxlaw-6682	550	3	.	.	PROPN
taxlaw-6682	550	4	tax	tax	NOUN
taxlaw-6682	550	5	will	will	AUX
taxlaw-6682	550	6	be	be	AUX
taxlaw-6682	550	7	imposed	impose	VERB
taxlaw-6682	550	8	only	only	ADV
taxlaw-6682	550	9	at	at	ADP
taxlaw-6682	550	10	the	the	DET
taxlaw-6682	550	11	shareholder	shareholder	NOUN
taxlaw-6682	550	12	level	level	NOUN
taxlaw-6682	550	13	,	,	PUNCT
taxlaw-6682	550	14	so	so	CCONJ
taxlaw-6682	550	15	the	the	DET
taxlaw-6682	550	16	total	total	ADJ
taxlaw-6682	550	17	u.s	u.s	PROPN
taxlaw-6682	550	18	.	.	PROPN
taxlaw-6682	550	19	tax	tax	NOUN
taxlaw-6682	550	20	liability	liability	NOUN
taxlaw-6682	550	21	(	(	PUNCT
taxlaw-6682	550	22	if	if	SCONJ
taxlaw-6682	550	23	at	at	ADV
taxlaw-6682	550	24	all	all	ADV
taxlaw-6682	550	25	)	)	PUNCT
taxlaw-6682	550	26	would	would	AUX
taxlaw-6682	550	27	be	be	AUX
taxlaw-6682	550	28	minimal	minimal	ADJ
taxlaw-6682	550	29	.	.	PUNCT
taxlaw-6682	551	1	the	the	DET
taxlaw-6682	551	2	1992	1992	NUM
taxlaw-6682	551	3	treasury	treasury	PROPN
taxlaw-6682	551	4	report	report	NOUN
taxlaw-6682	551	5	discussed	discuss	VERB
taxlaw-6682	551	6	this	this	DET
taxlaw-6682	551	7	question	question	NOUN
taxlaw-6682	551	8	and	and	CCONJ
taxlaw-6682	551	9	concluded	conclude	VERB
taxlaw-6682	551	10	that	that	SCONJ
taxlaw-6682	551	11	the	the	DET
taxlaw-6682	551	12	united	united	PROPN
taxlaw-6682	551	13	states	states	PROPN
taxlaw-6682	551	14	should	should	AUX
taxlaw-6682	551	15	not	not	PART
taxlaw-6682	551	16	adopt	adopt	VERB
taxlaw-6682	551	17	integration	integration	NOUN
taxlaw-6682	551	18	unilaterally	unilaterally	ADV
taxlaw-6682	551	19	,	,	PUNCT
taxlaw-6682	551	20	mainly	mainly	ADV
taxlaw-6682	551	21	because	because	SCONJ
taxlaw-6682	551	22	of	of	ADP
taxlaw-6682	551	23	the	the	DET
taxlaw-6682	551	24	potential	potential	ADJ
taxlaw-6682	551	25	revenue	revenue	NOUN
taxlaw-6682	551	26	loss	loss	NOUN
taxlaw-6682	551	27	as	as	SCONJ
taxlaw-6682	551	28	discussed	discuss	VERB
taxlaw-6682	551	29	above	above	ADV
taxlaw-6682	551	30	.	.	PUNCT
taxlaw-6682	552	1	151	151	NUM
taxlaw-6682	552	2	imposing	impose	VERB
taxlaw-6682	552	3	a	a	DET
taxlaw-6682	552	4	wht	wht	NOUN
taxlaw-6682	552	5	or	or	CCONJ
taxlaw-6682	552	6	introducing	introduce	VERB
taxlaw-6682	552	7	a	a	DET
taxlaw-6682	552	8	new	new	ADJ
taxlaw-6682	552	9	compensatory	compensatory	ADJ
taxlaw-6682	552	10	tax	tax	NOUN
taxlaw-6682	552	11	might	might	AUX
taxlaw-6682	552	12	solve	solve	VERB
taxlaw-6682	552	13	this	this	DET
taxlaw-6682	552	14	problem	problem	NOUN
taxlaw-6682	552	15	because	because	SCONJ
taxlaw-6682	552	16	the	the	DET
taxlaw-6682	552	17	ftc	ftc	PROPN
taxlaw-6682	552	18	will	will	AUX
taxlaw-6682	552	19	offset	offset	VERB
taxlaw-6682	552	20	the	the	DET
taxlaw-6682	552	21	corporate	corporate	ADJ
taxlaw-6682	552	22	level	level	NOUN
taxlaw-6682	552	23	tax	tax	NOUN
taxlaw-6682	552	24	or	or	CCONJ
taxlaw-6682	552	25	the	the	DET
taxlaw-6682	552	26	wht	wht	NOUN
taxlaw-6682	552	27	/	/	SYM
taxlaw-6682	552	28	compensatory	compensatory	NOUN
taxlaw-6682	552	29	tax	tax	NOUN
taxlaw-6682	552	30	,	,	PUNCT
taxlaw-6682	552	31	but	but	CCONJ
taxlaw-6682	552	32	not	not	PART
taxlaw-6682	552	33	both	both	PRON
taxlaw-6682	552	34	.	.	PUNCT
taxlaw-6682	553	1	in	in	ADP
taxlaw-6682	553	2	the	the	DET
taxlaw-6682	553	3	opposite	opposite	ADJ
taxlaw-6682	553	4	scenario	scenario	NOUN
taxlaw-6682	553	5	,	,	PUNCT
taxlaw-6682	553	6	consider	consider	VERB
taxlaw-6682	553	7	a	a	DET
taxlaw-6682	553	8	foreign	foreign	ADJ
taxlaw-6682	553	9	corporation	corporation	NOUN
taxlaw-6682	553	10	operating	operate	VERB
taxlaw-6682	553	11	a	a	DET
taxlaw-6682	553	12	branch	branch	NOUN
taxlaw-6682	553	13	in	in	ADP
taxlaw-6682	553	14	the	the	DET
taxlaw-6682	553	15	united	united	PROPN
taxlaw-6682	553	16	states	states	PROPN
taxlaw-6682	553	17	.	.	PUNCT
taxlaw-6682	554	1	under	under	ADP
taxlaw-6682	554	2	current	current	ADJ
taxlaw-6682	554	3	law	law	NOUN
taxlaw-6682	554	4	,	,	PUNCT
taxlaw-6682	554	5	entities	entity	NOUN
taxlaw-6682	554	6	engaged	engage	VERB
taxlaw-6682	554	7	in	in	ADP
taxlaw-6682	554	8	a	a	DET
taxlaw-6682	554	9	u.s	u.s	PROPN
taxlaw-6682	554	10	.	.	PROPN
taxlaw-6682	554	11	trade	trade	NOUN
taxlaw-6682	554	12	or	or	CCONJ
taxlaw-6682	554	13	business	business	NOUN
taxlaw-6682	554	14	are	be	AUX
taxlaw-6682	554	15	generally	generally	ADV
taxlaw-6682	554	16	subject	subject	ADJ
taxlaw-6682	554	17	to	to	ADP
taxlaw-6682	554	18	the	the	DET
taxlaw-6682	554	19	u.s	u.s	PROPN
taxlaw-6682	554	20	.	.	PROPN
taxlaw-6682	554	21	corporate	corporate	ADJ
taxlaw-6682	554	22	tax	tax	NOUN
taxlaw-6682	554	23	rates	rate	NOUN
taxlaw-6682	554	24	on	on	ADP
taxlaw-6682	554	25	their	their	PRON
taxlaw-6682	554	26	effectively	effectively	ADV
taxlaw-6682	554	27	connected	connected	ADJ
taxlaw-6682	554	28	income	income	NOUN
taxlaw-6682	554	29	.	.	PUNCT
taxlaw-6682	555	1	if	if	SCONJ
taxlaw-6682	555	2	a	a	DET
taxlaw-6682	555	3	treaty	treaty	NOUN
taxlaw-6682	555	4	is	be	AUX
taxlaw-6682	555	5	applicable	applicable	ADJ
taxlaw-6682	555	6	,	,	PUNCT
taxlaw-6682	555	7	the	the	DET
taxlaw-6682	555	8	foreign	foreign	ADJ
taxlaw-6682	555	9	corporation	corporation	NOUN
taxlaw-6682	555	10	would	would	AUX
taxlaw-6682	555	11	be	be	AUX
taxlaw-6682	555	12	subject	subject	ADJ
taxlaw-6682	555	13	to	to	ADP
taxlaw-6682	555	14	u.s	u.s	PROPN
taxlaw-6682	555	15	.	.	PROPN
taxlaw-6682	555	16	tax	tax	NOUN
taxlaw-6682	555	17	only	only	ADV
taxlaw-6682	555	18	if	if	SCONJ
taxlaw-6682	555	19	its	its	PRON
taxlaw-6682	555	20	business	business	NOUN
taxlaw-6682	555	21	constitutes	constitute	VERB
taxlaw-6682	555	22	a	a	DET
taxlaw-6682	555	23	“	"	PUNCT
taxlaw-6682	555	24	permanent	permanent	ADJ
taxlaw-6682	555	25	establishment	establishment	NOUN
taxlaw-6682	555	26	”	"	PUNCT
taxlaw-6682	555	27	within	within	ADP
taxlaw-6682	555	28	the	the	DET
taxlaw-6682	555	29	united	united	ADJ
taxlaw-6682	555	30	states.152	states.152	NOUN
taxlaw-6682	555	31	in	in	ADP
taxlaw-6682	555	32	such	such	ADJ
taxlaw-6682	555	33	cases	case	NOUN
taxlaw-6682	555	34	,	,	PUNCT
taxlaw-6682	555	35	the	the	DET
taxlaw-6682	555	36	u.s	u.s	PROPN
taxlaw-6682	555	37	.	.	PROPN
taxlaw-6682	555	38	source	source	NOUN
taxlaw-6682	555	39	income	income	NOUN
taxlaw-6682	555	40	would	would	AUX
taxlaw-6682	555	41	generally	generally	ADV
taxlaw-6682	555	42	be	be	AUX
taxlaw-6682	555	43	taxed	tax	VERB
taxlaw-6682	555	44	similarly	similarly	ADV
taxlaw-6682	555	45	to	to	ADP
taxlaw-6682	555	46	income	income	NOUN
taxlaw-6682	555	47	earned	earn	VERB
taxlaw-6682	555	48	by	by	ADP
taxlaw-6682	555	49	a	a	DET
taxlaw-6682	555	50	u.s	u.s	PROPN
taxlaw-6682	555	51	.	.	PROPN
taxlaw-6682	555	52	corporation	corporation	NOUN
taxlaw-6682	555	53	.	.	PUNCT
taxlaw-6682	556	1	as	as	ADP
taxlaw-6682	556	2	such	such	ADJ
taxlaw-6682	556	3	,	,	PUNCT
taxlaw-6682	556	4	it	it	PRON
taxlaw-6682	556	5	should	should	AUX
taxlaw-6682	556	6	presumably	presumably	ADV
taxlaw-6682	556	7	be	be	AUX
taxlaw-6682	556	8	entitled	entitle	VERB
taxlaw-6682	556	9	to	to	ADP
taxlaw-6682	556	10	dpd	dpd	VERB
taxlaw-6682	556	11	for	for	ADP
taxlaw-6682	556	12	its	its	PRON
taxlaw-6682	556	13	distributions	distribution	NOUN
taxlaw-6682	556	14	.	.	PUNCT
taxlaw-6682	557	1	the	the	DET
taxlaw-6682	557	2	dpd	dpd	PROPN
taxlaw-6682	557	3	will	will	AUX
taxlaw-6682	557	4	reduce	reduce	VERB
taxlaw-6682	557	5	the	the	DET
taxlaw-6682	557	6	u.s	u.s	PROPN
taxlaw-6682	557	7	.	.	PROPN
taxlaw-6682	557	8	tax	tax	NOUN
taxlaw-6682	557	9	liability	liability	NOUN
taxlaw-6682	557	10	of	of	ADP
taxlaw-6682	557	11	the	the	DET
taxlaw-6682	557	12	branch	branch	NOUN
taxlaw-6682	557	13	to	to	ADP
taxlaw-6682	557	14	zero	zero	NUM
taxlaw-6682	557	15	(	(	PUNCT
taxlaw-6682	557	16	to	to	ADP
taxlaw-6682	557	17	the	the	DET
taxlaw-6682	557	18	extent	extent	NOUN
taxlaw-6682	557	19	earnings	earning	NOUN
taxlaw-6682	557	20	are	be	AUX
taxlaw-6682	557	21	later	later	ADV
taxlaw-6682	557	22	fully	fully	ADV
taxlaw-6682	557	23	distributed	distribute	VERB
taxlaw-6682	557	24	)	)	PUNCT
taxlaw-6682	557	25	.	.	PUNCT
taxlaw-6682	558	1	yet	yet	CCONJ
taxlaw-6682	558	2	the	the	DET
taxlaw-6682	558	3	branch	branch	NOUN
taxlaw-6682	558	4	is	be	AUX
taxlaw-6682	558	5	not	not	PART
taxlaw-6682	558	6	an	an	DET
taxlaw-6682	558	7	entity	entity	NOUN
taxlaw-6682	558	8	by	by	ADP
taxlaw-6682	558	9	itself	itself	PRON
taxlaw-6682	558	10	.	.	PUNCT
taxlaw-6682	559	1	if	if	SCONJ
taxlaw-6682	559	2	and	and	CCONJ
taxlaw-6682	559	3	when	when	SCONJ
taxlaw-6682	559	4	a	a	DET
taxlaw-6682	559	5	distribution	distribution	NOUN
taxlaw-6682	559	6	is	be	AUX
taxlaw-6682	559	7	made	make	VERB
taxlaw-6682	559	8	,	,	PUNCT
taxlaw-6682	559	9	it	it	PRON
taxlaw-6682	559	10	would	would	AUX
taxlaw-6682	559	11	be	be	AUX
taxlaw-6682	559	12	made	make	VERB
taxlaw-6682	559	13	by	by	ADP
taxlaw-6682	559	14	the	the	DET
taxlaw-6682	559	15	foreign	foreign	ADJ
taxlaw-6682	559	16	entity	entity	NOUN
taxlaw-6682	559	17	to	to	ADP
taxlaw-6682	559	18	its	its	PRON
taxlaw-6682	559	19	shareholders	shareholder	NOUN
taxlaw-6682	559	20	,	,	PUNCT
taxlaw-6682	559	21	which	which	PRON
taxlaw-6682	559	22	are	be	AUX
taxlaw-6682	559	23	probably	probably	ADV
taxlaw-6682	559	24	both	both	CCONJ
taxlaw-6682	559	25	foreign	foreign	ADJ
taxlaw-6682	559	26	and	and	CCONJ
taxlaw-6682	559	27	u.s	u.s	PROPN
taxlaw-6682	559	28	.	.	PROPN
taxlaw-6682	559	29	shareholders	shareholder	NOUN
taxlaw-6682	559	30	,	,	PUNCT
taxlaw-6682	559	31	or	or	CCONJ
taxlaw-6682	559	32	only	only	ADV
taxlaw-6682	559	33	foreign	foreign	ADJ
taxlaw-6682	559	34	shareholders	shareholder	NOUN
taxlaw-6682	559	35	.	.	PUNCT
taxlaw-6682	560	1	even	even	ADV
taxlaw-6682	560	2	if	if	SCONJ
taxlaw-6682	560	3	the	the	DET
taxlaw-6682	560	4	foreign	foreign	ADJ
taxlaw-6682	560	5	entity	entity	NOUN
taxlaw-6682	560	6	would	would	AUX
taxlaw-6682	560	7	be	be	AUX
taxlaw-6682	560	8	required	require	VERB
taxlaw-6682	560	9	to	to	PART
taxlaw-6682	560	10	establish	establish	VERB
taxlaw-6682	560	11	an	an	DET
taxlaw-6682	560	12	account	account	NOUN
taxlaw-6682	560	13	tracking	track	VERB
taxlaw-6682	560	14	the	the	DET
taxlaw-6682	560	15	income	income	NOUN
taxlaw-6682	560	16	that	that	PRON
taxlaw-6682	560	17	is	be	AUX
taxlaw-6682	560	18	earned	earn	VERB
taxlaw-6682	560	19	through	through	ADP
taxlaw-6682	560	20	the	the	DET
taxlaw-6682	560	21	permanent	permanent	ADJ
taxlaw-6682	560	22	establishment	establishment	NOUN
taxlaw-6682	560	23	,	,	PUNCT
taxlaw-6682	560	24	it	it	PRON
taxlaw-6682	560	25	might	might	AUX
taxlaw-6682	560	26	be	be	AUX
taxlaw-6682	560	27	hard	hard	ADJ
taxlaw-6682	560	28	to	to	PART
taxlaw-6682	560	29	follow	follow	VERB
taxlaw-6682	560	30	all	all	DET
taxlaw-6682	560	31	distributions	distribution	NOUN
taxlaw-6682	560	32	made	make	VERB
taxlaw-6682	560	33	to	to	PART
taxlaw-6682	560	34	determine	determine	VERB
taxlaw-6682	560	35	which	which	PRON
taxlaw-6682	560	36	shareholders	shareholder	NOUN
taxlaw-6682	560	37	received	receive	VERB
taxlaw-6682	560	38	them	they	PRON
taxlaw-6682	560	39	.	.	PUNCT
taxlaw-6682	561	1	such	such	ADJ
taxlaw-6682	561	2	determination	determination	NOUN
taxlaw-6682	561	3	is	be	AUX
taxlaw-6682	561	4	required	require	VERB
taxlaw-6682	561	5	since	since	SCONJ
taxlaw-6682	561	6	distributions	distribution	NOUN
taxlaw-6682	561	7	to	to	ADP
taxlaw-6682	561	8	foreign	foreign	ADJ
taxlaw-6682	561	9	shareholders	shareholder	NOUN
taxlaw-6682	561	10	should	should	AUX
taxlaw-6682	561	11	not	not	PART
taxlaw-6682	561	12	give	give	VERB
taxlaw-6682	561	13	rise	rise	NOUN
taxlaw-6682	561	14	to	to	ADP
taxlaw-6682	561	15	dpd	dpd	PROPN
taxlaw-6682	561	16	or	or	CCONJ
taxlaw-6682	561	17	no	no	DET
taxlaw-6682	561	18	additional	additional	ADJ
taxlaw-6682	561	19	u.s	u.s	PROPN
taxlaw-6682	561	20	.	.	PROPN
taxlaw-6682	561	21	tax	tax	NOUN
taxlaw-6682	561	22	will	will	AUX
taxlaw-6682	561	23	be	be	AUX
taxlaw-6682	561	24	collected	collect	VERB
taxlaw-6682	561	25	(	(	PUNCT
taxlaw-6682	561	26	assuming	assume	VERB
taxlaw-6682	561	27	the	the	DET
taxlaw-6682	561	28	foreign	foreign	ADJ
taxlaw-6682	561	29	shareholders	shareholder	NOUN
taxlaw-6682	561	30	are	be	AUX
taxlaw-6682	561	31	not	not	PART
taxlaw-6682	561	32	subject	subject	ADJ
taxlaw-6682	561	33	to	to	ADP
taxlaw-6682	561	34	u.s	u.s	PROPN
taxlaw-6682	561	35	.	.	PROPN
taxlaw-6682	561	36	tax	tax	NOUN
taxlaw-6682	561	37	)	)	PUNCT
taxlaw-6682	561	38	.	.	PUNCT
taxlaw-6682	562	1	in	in	ADP
taxlaw-6682	562	2	this	this	DET
taxlaw-6682	562	3	scenario	scenario	NOUN
taxlaw-6682	562	4	as	as	ADV
taxlaw-6682	562	5	well	well	ADV
taxlaw-6682	562	6	,	,	PUNCT
taxlaw-6682	562	7	the	the	DET
taxlaw-6682	562	8	earnings	earning	NOUN
taxlaw-6682	562	9	might	might	AUX
taxlaw-6682	562	10	escape	escape	VERB
taxlaw-6682	562	11	u.s	u.s	PROPN
taxlaw-6682	562	12	.	.	PROPN
taxlaw-6682	562	13	taxation	taxation	NOUN
taxlaw-6682	562	14	altogether	altogether	ADV
taxlaw-6682	562	15	.	.	PUNCT
taxlaw-6682	563	1	a	a	DET
taxlaw-6682	563	2	possible	possible	ADJ
taxlaw-6682	563	3	solution	solution	NOUN
taxlaw-6682	563	4	would	would	AUX
taxlaw-6682	563	5	be	be	AUX
taxlaw-6682	563	6	to	to	PART
taxlaw-6682	563	7	disallow	disallow	VERB
taxlaw-6682	563	8	the	the	DET
taxlaw-6682	563	9	deduction	deduction	NOUN
taxlaw-6682	563	10	entirely	entirely	ADV
taxlaw-6682	563	11	.	.	PUNCT
taxlaw-6682	564	1	yet	yet	CCONJ
taxlaw-6682	564	2	such	such	ADJ
taxlaw-6682	564	3	disallowance	disallowance	NOUN
taxlaw-6682	564	4	might	might	AUX
taxlaw-6682	564	5	violate	violate	VERB
taxlaw-6682	564	6	the	the	DET
taxlaw-6682	564	7	non	non	ADJ
taxlaw-6682	564	8	-	-	ADJ
taxlaw-6682	564	9	discriminatory	discriminatory	ADJ
taxlaw-6682	564	10	provision	provision	NOUN
taxlaw-6682	564	11	of	of	ADP
taxlaw-6682	564	12	the	the	DET
taxlaw-6682	564	13	applicable	applicable	ADJ
taxlaw-6682	564	14	tax	tax	NOUN
taxlaw-6682	564	15	treaty	treaty	NOUN
taxlaw-6682	564	16	.	.	PUNCT
taxlaw-6682	565	1	this	this	DET
taxlaw-6682	565	2	provision	provision	NOUN
taxlaw-6682	565	3	provides	provide	VERB
taxlaw-6682	565	4	that	that	SCONJ
taxlaw-6682	565	5	“	"	PUNCT
taxlaw-6682	565	6	taxation	taxation	NOUN
taxlaw-6682	565	7	on	on	ADP
taxlaw-6682	565	8	a	a	DET
taxlaw-6682	565	9	permanent	permanent	ADJ
taxlaw-6682	565	10	establishment	establishment	NOUN
taxlaw-6682	565	11	that	that	SCONJ
taxlaw-6682	565	12	an	an	DET
taxlaw-6682	565	13	enterprise	enterprise	NOUN
taxlaw-6682	565	14	of	of	ADP
taxlaw-6682	565	15	a	a	DET
taxlaw-6682	565	16	contracting	contracting	NOUN
taxlaw-6682	565	17	state	state	NOUN
taxlaw-6682	565	18	has	have	VERB
taxlaw-6682	565	19	in	in	ADP
taxlaw-6682	565	20	the	the	DET
taxlaw-6682	565	21	other	other	ADJ
taxlaw-6682	565	22	contracting	contracting	NOUN
taxlaw-6682	565	23	state	state	NOUN
taxlaw-6682	565	24	shall	shall	AUX
taxlaw-6682	565	25	not	not	PART
taxlaw-6682	565	26	be	be	AUX
taxlaw-6682	565	27	less	less	ADV
taxlaw-6682	565	28	favorably	favorably	ADV
taxlaw-6682	565	29	levied	levy	VERB
taxlaw-6682	565	30	in	in	ADP
taxlaw-6682	565	31	that	that	DET
taxlaw-6682	565	32	other	other	ADJ
taxlaw-6682	565	33	contracting	contracting	NOUN
taxlaw-6682	565	34	state	state	NOUN
taxlaw-6682	565	35	than	than	ADP
taxlaw-6682	565	36	the	the	DET
taxlaw-6682	565	37	taxation	taxation	NOUN
taxlaw-6682	565	38	levied	levy	VERB
taxlaw-6682	565	39	on	on	ADP
taxlaw-6682	565	40	enterprises	enterprise	NOUN
taxlaw-6682	565	41	of	of	ADP
taxlaw-6682	565	42	that	that	DET
taxlaw-6682	565	43	other	other	ADJ
taxlaw-6682	565	44	contracting	contracting	NOUN
taxlaw-6682	565	45	state	state	NOUN
taxlaw-6682	565	46	carrying	carry	VERB
taxlaw-6682	565	47	on	on	ADP
taxlaw-6682	565	48	the	the	DET
taxlaw-6682	565	49	same	same	ADJ
taxlaw-6682	565	50	activities	activity	NOUN
taxlaw-6682	565	51	.	.	PUNCT
taxlaw-6682	566	1	”153	”153	NOUN
taxlaw-6682	566	2	imposing	impose	VERB
taxlaw-6682	566	3	wht	wht	NOUN
taxlaw-6682	566	4	might	might	AUX
taxlaw-6682	566	5	be	be	AUX
taxlaw-6682	566	6	problematic	problematic	ADJ
taxlaw-6682	566	7	as	as	ADV
taxlaw-6682	566	8	well	well	ADV
taxlaw-6682	566	9	because	because	SCONJ
taxlaw-6682	566	10	the	the	DET
taxlaw-6682	566	11	distributing	distribute	VERB
taxlaw-6682	566	12	entity	entity	NOUN
taxlaw-6682	566	13	is	be	AUX
taxlaw-6682	566	14	a	a	DET
taxlaw-6682	566	15	foreign	foreign	ADJ
taxlaw-6682	566	16	,	,	PUNCT
taxlaw-6682	566	17	and	and	CCONJ
taxlaw-6682	566	18	not	not	PART
taxlaw-6682	566	19	a	a	DET
taxlaw-6682	566	20	u.s	u.s	PROPN
taxlaw-6682	566	21	.	.	PROPN
taxlaw-6682	566	22	,	,	PUNCT
taxlaw-6682	566	23	entity	entity	NOUN
taxlaw-6682	566	24	,	,	PUNCT
taxlaw-6682	566	25	and	and	CCONJ
taxlaw-6682	566	26	thus	thus	ADV
taxlaw-6682	566	27	is	be	AUX
taxlaw-6682	566	28	not	not	PART
taxlaw-6682	566	29	subject	subject	ADJ
taxlaw-6682	566	30	to	to	ADP
taxlaw-6682	566	31	u.s	u.s	PROPN
taxlaw-6682	566	32	.	.	PROPN
taxlaw-6682	566	33	tax	tax	NOUN
taxlaw-6682	566	34	jurisdiction	jurisdiction	NOUN
taxlaw-6682	566	35	.	.	PUNCT
taxlaw-6682	567	1	2	2	X
taxlaw-6682	567	2	.	.	X
taxlaw-6682	567	3	passive	passive	ADJ
taxlaw-6682	567	4	income	income	NOUN
taxlaw-6682	567	5	when	when	SCONJ
taxlaw-6682	567	6	a	a	DET
taxlaw-6682	567	7	u.s	u.s	PROPN
taxlaw-6682	567	8	.	.	PROPN
taxlaw-6682	567	9	shareholder	shareholder	NOUN
taxlaw-6682	567	10	holds	hold	VERB
taxlaw-6682	567	11	interest	interest	NOUN
taxlaw-6682	567	12	in	in	ADP
taxlaw-6682	567	13	a	a	DET
taxlaw-6682	567	14	foreign	foreign	ADJ
taxlaw-6682	567	15	corporation	corporation	NOUN
taxlaw-6682	567	16	,	,	PUNCT
taxlaw-6682	567	17	the	the	DET
taxlaw-6682	567	18	question	question	NOUN
taxlaw-6682	567	19	would	would	AUX
taxlaw-6682	567	20	be	be	AUX
taxlaw-6682	567	21	whether	whether	SCONJ
taxlaw-6682	567	22	the	the	DET
taxlaw-6682	567	23	united	united	PROPN
taxlaw-6682	567	24	states	states	PROPN
taxlaw-6682	567	25	should	should	AUX
taxlaw-6682	567	26	grant	grant	VERB
taxlaw-6682	567	27	any	any	DET
taxlaw-6682	567	28	kind	kind	NOUN
taxlaw-6682	567	29	of	of	ADP
taxlaw-6682	567	30	relief	relief	NOUN
taxlaw-6682	567	31	to	to	ADP
taxlaw-6682	567	32	the	the	DET
taxlaw-6682	567	33	shareholder	shareholder	NOUN
taxlaw-6682	567	34	or	or	CCONJ
taxlaw-6682	567	35	the	the	DET
taxlaw-6682	567	36	foreign	foreign	ADJ
taxlaw-6682	567	37	corporation	corporation	NOUN
taxlaw-6682	567	38	upon	upon	SCONJ
taxlaw-6682	567	39	150	150	NUM
taxlaw-6682	567	40	am	am	NOUN
taxlaw-6682	567	41	.	.	PUNCT
taxlaw-6682	568	1	law	law	NOUN
taxlaw-6682	568	2	inst	inst	PROPN
taxlaw-6682	568	3	.	.	PROPN
taxlaw-6682	568	4	,	,	PUNCT
taxlaw-6682	568	5	supra	supra	PROPN
taxlaw-6682	568	6	note	note	VERB
taxlaw-6682	568	7	45	45	NUM
taxlaw-6682	568	8	,	,	PUNCT
taxlaw-6682	568	9	at	at	ADP
taxlaw-6682	568	10	180	180	NUM
taxlaw-6682	568	11	-	-	SYM
taxlaw-6682	568	12	181	181	NUM
taxlaw-6682	568	13	.	.	PUNCT
taxlaw-6682	569	1	151	151	NUM
taxlaw-6682	569	2	see	see	VERB
taxlaw-6682	569	3	u.s	u.s	PROPN
taxlaw-6682	569	4	.	.	PROPN
taxlaw-6682	569	5	dep’t	dep’t	NOUN
taxlaw-6682	569	6	of	of	ADP
taxlaw-6682	569	7	the	the	DET
taxlaw-6682	569	8	treasury	treasury	NOUN
taxlaw-6682	569	9	,	,	PUNCT
taxlaw-6682	569	10	supra	supra	PROPN
taxlaw-6682	569	11	note	note	NOUN
taxlaw-6682	569	12	61	61	NUM
taxlaw-6682	569	13	,	,	PUNCT
taxlaw-6682	569	14	at	at	ADP
taxlaw-6682	569	15	77	77	NUM
taxlaw-6682	569	16	.	.	PUNCT
taxlaw-6682	570	1	152	152	NUM
taxlaw-6682	570	2	u.s	u.s	PROPN
taxlaw-6682	570	3	.	.	PROPN
taxlaw-6682	570	4	model	model	PROPN
taxlaw-6682	570	5	tax	tax	PROPN
taxlaw-6682	570	6	convention	convention	NOUN
taxlaw-6682	570	7	art	art	NOUN
taxlaw-6682	570	8	.	.	PUNCT
taxlaw-6682	571	1	7(1	7(1	NUM
taxlaw-6682	571	2	)	)	PUNCT
taxlaw-6682	571	3	(	(	PUNCT
taxlaw-6682	571	4	2016	2016	NUM
taxlaw-6682	571	5	)	)	PUNCT
taxlaw-6682	571	6	.	.	PUNCT
taxlaw-6682	572	1	153	153	NUM
taxlaw-6682	572	2	u.s	u.s	PROPN
taxlaw-6682	572	3	.	.	PROPN
taxlaw-6682	572	4	model	model	PROPN
taxlaw-6682	572	5	tax	tax	PROPN
taxlaw-6682	572	6	convention	convention	NOUN
taxlaw-6682	572	7	art	art	NOUN
taxlaw-6682	572	8	.	.	PUNCT
taxlaw-6682	573	1	24(2	24(2	NUM
taxlaw-6682	573	2	)	)	PUNCT
taxlaw-6682	574	1	(	(	PUNCT
taxlaw-6682	574	2	2016	2016	NUM
taxlaw-6682	574	3	)	)	PUNCT
taxlaw-6682	574	4	.	.	PUNCT
taxlaw-6682	575	1	2020	2020	NUM
taxlaw-6682	575	2	]	]	PUNCT
taxlaw-6682	576	1	the	the	DET
taxlaw-6682	576	2	case	case	NOUN
taxlaw-6682	576	3	for	for	ADP
taxlaw-6682	576	4	tax	tax	NOUN
taxlaw-6682	576	5	integration	integration	NOUN
taxlaw-6682	576	6	and	and	CCONJ
taxlaw-6682	576	7	current	current	ADJ
taxlaw-6682	576	8	-	-	PUNCT
taxlaw-6682	576	9	base	base	NOUN
taxlaw-6682	576	10	taxation	taxation	NOUN
taxlaw-6682	576	11	25	25	NUM
taxlaw-6682	576	12	distributions	distribution	NOUN
taxlaw-6682	576	13	to	to	ADP
taxlaw-6682	576	14	the	the	DET
taxlaw-6682	576	15	u.s	u.s	PROPN
taxlaw-6682	576	16	.	.	PROPN
taxlaw-6682	576	17	shareholders	shareholder	NOUN
taxlaw-6682	576	18	.	.	PUNCT
taxlaw-6682	577	1	granting	grant	VERB
taxlaw-6682	577	2	a	a	DET
taxlaw-6682	577	3	relief	relief	NOUN
taxlaw-6682	577	4	might	might	AUX
taxlaw-6682	577	5	result	result	VERB
taxlaw-6682	577	6	in	in	ADP
taxlaw-6682	577	7	a	a	DET
taxlaw-6682	577	8	revenue	revenue	NOUN
taxlaw-6682	577	9	loss.154	loss.154	NOUN
taxlaw-6682	577	10	under	under	ADP
taxlaw-6682	577	11	dpd	dpd	PROPN
taxlaw-6682	577	12	,	,	PUNCT
taxlaw-6682	577	13	the	the	DET
taxlaw-6682	577	14	relief	relief	NOUN
taxlaw-6682	577	15	would	would	AUX
taxlaw-6682	577	16	be	be	AUX
taxlaw-6682	577	17	granted	grant	VERB
taxlaw-6682	577	18	at	at	ADP
taxlaw-6682	577	19	the	the	DET
taxlaw-6682	577	20	corporate	corporate	ADJ
taxlaw-6682	577	21	level	level	NOUN
taxlaw-6682	577	22	.	.	PUNCT
taxlaw-6682	578	1	here	here	ADV
taxlaw-6682	578	2	,	,	PUNCT
taxlaw-6682	578	3	the	the	DET
taxlaw-6682	578	4	foreign	foreign	ADJ
taxlaw-6682	578	5	corporation	corporation	NOUN
taxlaw-6682	578	6	would	would	AUX
taxlaw-6682	578	7	not	not	PART
taxlaw-6682	578	8	automatically	automatically	ADV
taxlaw-6682	578	9	be	be	AUX
taxlaw-6682	578	10	entitled	entitle	VERB
taxlaw-6682	578	11	to	to	ADP
taxlaw-6682	578	12	dpd	dpd	PROPN
taxlaw-6682	578	13	.	.	PUNCT
taxlaw-6682	579	1	at	at	ADP
taxlaw-6682	579	2	first	first	ADV
taxlaw-6682	579	3	,	,	PUNCT
taxlaw-6682	579	4	this	this	DET
taxlaw-6682	579	5	result	result	NOUN
taxlaw-6682	579	6	might	might	AUX
taxlaw-6682	579	7	seem	seem	VERB
taxlaw-6682	579	8	desirable	desirable	ADJ
taxlaw-6682	579	9	,	,	PUNCT
taxlaw-6682	579	10	yet	yet	CCONJ
taxlaw-6682	579	11	this	this	PRON
taxlaw-6682	579	12	might	might	AUX
taxlaw-6682	579	13	lead	lead	VERB
taxlaw-6682	579	14	to	to	ADP
taxlaw-6682	579	15	burdensome	burdensome	ADJ
taxlaw-6682	579	16	taxation	taxation	NOUN
taxlaw-6682	579	17	of	of	ADP
taxlaw-6682	579	18	foreign	foreign	ADJ
taxlaw-6682	579	19	income	income	NOUN
taxlaw-6682	579	20	held	hold	VERB
taxlaw-6682	579	21	by	by	ADP
taxlaw-6682	579	22	u.s	u.s	PROPN
taxlaw-6682	579	23	.	.	PROPN
taxlaw-6682	579	24	shareholders	shareholder	NOUN
taxlaw-6682	579	25	and	and	CCONJ
taxlaw-6682	579	26	a	a	DET
taxlaw-6682	579	27	potential	potential	ADJ
taxlaw-6682	579	28	violation	violation	NOUN
taxlaw-6682	579	29	of	of	ADP
taxlaw-6682	579	30	the	the	DET
taxlaw-6682	579	31	cin	cin	PROPN
taxlaw-6682	579	32	principle	principle	NOUN
taxlaw-6682	579	33	.	.	PUNCT
taxlaw-6682	580	1	another	another	DET
taxlaw-6682	580	2	possibility	possibility	NOUN
taxlaw-6682	580	3	is	be	AUX
taxlaw-6682	580	4	to	to	PART
taxlaw-6682	580	5	grant	grant	VERB
taxlaw-6682	580	6	the	the	DET
taxlaw-6682	580	7	u.s	u.s	PROPN
taxlaw-6682	580	8	.	.	PROPN
taxlaw-6682	580	9	shareholders	shareholder	NOUN
taxlaw-6682	580	10	a	a	DET
taxlaw-6682	580	11	relief	relief	NOUN
taxlaw-6682	580	12	in	in	ADP
taxlaw-6682	580	13	the	the	DET
taxlaw-6682	580	14	form	form	NOUN
taxlaw-6682	580	15	of	of	ADP
taxlaw-6682	580	16	credit	credit	NOUN
taxlaw-6682	580	17	for	for	ADP
taxlaw-6682	580	18	taxes	taxis	NOUN
taxlaw-6682	580	19	paid	pay	VERB
taxlaw-6682	580	20	by	by	ADP
taxlaw-6682	580	21	the	the	DET
taxlaw-6682	580	22	foreign	foreign	ADJ
taxlaw-6682	580	23	corporation	corporation	NOUN
taxlaw-6682	580	24	to	to	ADP
taxlaw-6682	580	25	the	the	DET
taxlaw-6682	580	26	foreign	foreign	ADJ
taxlaw-6682	580	27	country	country	NOUN
taxlaw-6682	580	28	,	,	PUNCT
taxlaw-6682	580	29	but	but	CCONJ
taxlaw-6682	580	30	since	since	SCONJ
taxlaw-6682	580	31	the	the	DET
taxlaw-6682	580	32	foreign	foreign	ADJ
taxlaw-6682	580	33	entity	entity	NOUN
taxlaw-6682	580	34	is	be	AUX
taxlaw-6682	580	35	not	not	PART
taxlaw-6682	580	36	subject	subject	ADJ
taxlaw-6682	580	37	to	to	ADP
taxlaw-6682	580	38	u.s	u.s	PROPN
taxlaw-6682	580	39	.	.	PROPN
taxlaw-6682	580	40	law	law	NOUN
taxlaw-6682	580	41	,	,	PUNCT
taxlaw-6682	580	42	the	the	DET
taxlaw-6682	580	43	u.s	u.s	PROPN
taxlaw-6682	580	44	.	.	PROPN
taxlaw-6682	580	45	shareholders	shareholder	NOUN
taxlaw-6682	580	46	might	might	AUX
taxlaw-6682	580	47	have	have	VERB
taxlaw-6682	580	48	difficulties	difficulty	NOUN
taxlaw-6682	580	49	obtaining	obtain	VERB
taxlaw-6682	580	50	the	the	DET
taxlaw-6682	580	51	necessary	necessary	ADJ
taxlaw-6682	580	52	documentation	documentation	NOUN
taxlaw-6682	580	53	on	on	ADP
taxlaw-6682	580	54	the	the	DET
taxlaw-6682	580	55	taxes	taxis	NOUN
taxlaw-6682	580	56	the	the	DET
taxlaw-6682	580	57	foreign	foreign	ADJ
taxlaw-6682	580	58	corporation	corporation	NOUN
taxlaw-6682	580	59	paid.155	paid.155	ADJ
taxlaw-6682	580	60	in	in	ADP
taxlaw-6682	580	61	the	the	DET
taxlaw-6682	580	62	opposite	opposite	ADJ
taxlaw-6682	580	63	case	case	NOUN
taxlaw-6682	580	64	,	,	PUNCT
taxlaw-6682	580	65	consider	consider	VERB
taxlaw-6682	580	66	a	a	DET
taxlaw-6682	580	67	u.s	u.s	PROPN
taxlaw-6682	580	68	.	.	PROPN
taxlaw-6682	580	69	corporation	corporation	NOUN
taxlaw-6682	580	70	that	that	PRON
taxlaw-6682	580	71	has	have	VERB
taxlaw-6682	580	72	foreign	foreign	ADJ
taxlaw-6682	580	73	shareholders	shareholder	NOUN
taxlaw-6682	580	74	.	.	PUNCT
taxlaw-6682	581	1	should	should	AUX
taxlaw-6682	581	2	the	the	DET
taxlaw-6682	581	3	u.s	u.s	PROPN
taxlaw-6682	581	4	.	.	PROPN
taxlaw-6682	581	5	corporation	corporation	NOUN
taxlaw-6682	581	6	be	be	AUX
taxlaw-6682	581	7	allowed	allow	VERB
taxlaw-6682	581	8	a	a	DET
taxlaw-6682	581	9	dpd	dpd	NOUN
taxlaw-6682	581	10	on	on	ADP
taxlaw-6682	581	11	dividends	dividend	NOUN
taxlaw-6682	581	12	that	that	PRON
taxlaw-6682	581	13	were	be	AUX
taxlaw-6682	581	14	distributed	distribute	VERB
taxlaw-6682	581	15	to	to	ADP
taxlaw-6682	581	16	the	the	DET
taxlaw-6682	581	17	foreign	foreign	ADJ
taxlaw-6682	581	18	shareholders	shareholder	NOUN
taxlaw-6682	581	19	?	?	PUNCT
taxlaw-6682	582	1	if	if	SCONJ
taxlaw-6682	582	2	so	so	ADV
taxlaw-6682	582	3	,	,	PUNCT
taxlaw-6682	582	4	the	the	DET
taxlaw-6682	582	5	income	income	NOUN
taxlaw-6682	582	6	might	might	AUX
taxlaw-6682	582	7	escape	escape	VERB
taxlaw-6682	582	8	u.s	u.s	PROPN
taxlaw-6682	582	9	.	.	PROPN
taxlaw-6682	582	10	taxation	taxation	NOUN
taxlaw-6682	582	11	entirely	entirely	ADV
taxlaw-6682	582	12	since	since	SCONJ
taxlaw-6682	582	13	the	the	DET
taxlaw-6682	582	14	foreign	foreign	ADJ
taxlaw-6682	582	15	shareholders	shareholder	NOUN
taxlaw-6682	582	16	are	be	AUX
taxlaw-6682	582	17	not	not	PART
taxlaw-6682	582	18	subject	subject	ADJ
taxlaw-6682	582	19	to	to	ADP
taxlaw-6682	582	20	u.s	u.s	PROPN
taxlaw-6682	582	21	.	.	PROPN
taxlaw-6682	582	22	tax	tax	NOUN
taxlaw-6682	582	23	.	.	PUNCT
taxlaw-6682	583	1	in	in	ADP
taxlaw-6682	583	2	addition	addition	NOUN
taxlaw-6682	583	3	,	,	PUNCT
taxlaw-6682	583	4	unlike	unlike	ADP
taxlaw-6682	583	5	tax	tax	NOUN
taxlaw-6682	583	6	-	-	PUNCT
taxlaw-6682	583	7	exempt	exempt	ADJ
taxlaw-6682	583	8	shareholders	shareholder	NOUN
taxlaw-6682	583	9	,	,	PUNCT
taxlaw-6682	583	10	foreign	foreign	ADJ
taxlaw-6682	583	11	shareholders	shareholder	NOUN
taxlaw-6682	583	12	are	be	AUX
taxlaw-6682	583	13	entitled	entitle	VERB
taxlaw-6682	583	14	to	to	ADP
taxlaw-6682	583	15	the	the	DET
taxlaw-6682	583	16	benefits	benefit	NOUN
taxlaw-6682	583	17	of	of	ADP
taxlaw-6682	583	18	tax	tax	NOUN
taxlaw-6682	583	19	treaties.156	treaties.156	PROPN
taxlaw-6682	583	20	those	those	DET
taxlaw-6682	583	21	benefits	benefit	NOUN
taxlaw-6682	583	22	include	include	VERB
taxlaw-6682	583	23	a	a	DET
taxlaw-6682	583	24	substantially	substantially	ADV
taxlaw-6682	583	25	reduced	reduce	VERB
taxlaw-6682	583	26	wht	wht	NOUN
taxlaw-6682	583	27	rate	rate	NOUN
taxlaw-6682	583	28	on	on	ADP
taxlaw-6682	583	29	dividends	dividend	NOUN
taxlaw-6682	583	30	sourced	source	VERB
taxlaw-6682	583	31	within	within	ADP
taxlaw-6682	583	32	the	the	DET
taxlaw-6682	583	33	united	united	PROPN
taxlaw-6682	583	34	states	states	PROPN
taxlaw-6682	583	35	;	;	PUNCT
taxlaw-6682	583	36	presumably	presumably	ADV
taxlaw-6682	583	37	,	,	PUNCT
taxlaw-6682	583	38	the	the	DET
taxlaw-6682	583	39	united	united	PROPN
taxlaw-6682	583	40	states	states	PROPN
taxlaw-6682	583	41	can	can	AUX
taxlaw-6682	583	42	not	not	PART
taxlaw-6682	583	43	unilaterally	unilaterally	ADV
taxlaw-6682	583	44	impose	impose	VERB
taxlaw-6682	583	45	a	a	DET
taxlaw-6682	583	46	high	high	ADJ
taxlaw-6682	583	47	wht	wht	NOUN
taxlaw-6682	583	48	on	on	ADP
taxlaw-6682	583	49	such	such	ADJ
taxlaw-6682	583	50	distributions	distribution	NOUN
taxlaw-6682	583	51	,	,	PUNCT
taxlaw-6682	583	52	but	but	CCONJ
taxlaw-6682	583	53	this	this	DET
taxlaw-6682	583	54	wht	wht	INTJ
taxlaw-6682	583	55	would	would	AUX
taxlaw-6682	583	56	be	be	AUX
taxlaw-6682	583	57	the	the	DET
taxlaw-6682	583	58	only	only	ADJ
taxlaw-6682	583	59	tax	tax	NOUN
taxlaw-6682	583	60	collected	collect	VERB
taxlaw-6682	583	61	by	by	ADP
taxlaw-6682	583	62	the	the	DET
taxlaw-6682	583	63	united	united	PROPN
taxlaw-6682	583	64	states.157	states.157	PROPN
taxlaw-6682	583	65	as	as	SCONJ
taxlaw-6682	583	66	discussed	discuss	VERB
taxlaw-6682	583	67	above	above	ADV
taxlaw-6682	583	68	,	,	PUNCT
taxlaw-6682	583	69	one	one	NUM
taxlaw-6682	583	70	solution	solution	NOUN
taxlaw-6682	583	71	could	could	AUX
taxlaw-6682	583	72	be	be	AUX
taxlaw-6682	583	73	to	to	PART
taxlaw-6682	583	74	impose	impose	VERB
taxlaw-6682	583	75	a	a	DET
taxlaw-6682	583	76	full	full	ADJ
taxlaw-6682	583	77	-	-	PUNCT
taxlaw-6682	583	78	rate	rate	NOUN
taxlaw-6682	583	79	wht	wht	NOUN
taxlaw-6682	583	80	,	,	PUNCT
taxlaw-6682	583	81	or	or	CCONJ
taxlaw-6682	583	82	a	a	DET
taxlaw-6682	583	83	special	special	ADJ
taxlaw-6682	583	84	new	new	ADJ
taxlaw-6682	583	85	compensatory	compensatory	ADJ
taxlaw-6682	583	86	tax	tax	NOUN
taxlaw-6682	583	87	.	.	PUNCT
taxlaw-6682	584	1	this	this	DET
taxlaw-6682	584	2	wht	wht	NOUN
taxlaw-6682	584	3	would	would	AUX
taxlaw-6682	584	4	be	be	AUX
taxlaw-6682	584	5	imposed	impose	VERB
taxlaw-6682	584	6	on	on	ADP
taxlaw-6682	584	7	earnings	earning	NOUN
taxlaw-6682	584	8	distributed	distribute	VERB
taxlaw-6682	584	9	to	to	ADP
taxlaw-6682	584	10	foreign	foreign	ADJ
taxlaw-6682	584	11	shareholders	shareholder	NOUN
taxlaw-6682	584	12	and	and	CCONJ
taxlaw-6682	584	13	would	would	AUX
taxlaw-6682	584	14	replace	replace	VERB
taxlaw-6682	584	15	the	the	DET
taxlaw-6682	584	16	low	low	ADJ
taxlaw-6682	584	17	wht	wht	NOUN
taxlaw-6682	584	18	rate	rate	NOUN
taxlaw-6682	584	19	the	the	DET
taxlaw-6682	584	20	treaty	treaty	NOUN
taxlaw-6682	584	21	provides	provide	VERB
taxlaw-6682	584	22	.	.	PUNCT
taxlaw-6682	585	1	to	to	PART
taxlaw-6682	585	2	prevent	prevent	VERB
taxlaw-6682	585	3	revenue	revenue	NOUN
taxlaw-6682	585	4	loss	loss	NOUN
taxlaw-6682	585	5	,	,	PUNCT
taxlaw-6682	585	6	the	the	DET
taxlaw-6682	585	7	u.s	u.s	PROPN
taxlaw-6682	585	8	.	.	PROPN
taxlaw-6682	585	9	should	should	AUX
taxlaw-6682	585	10	disallow	disallow	VERB
taxlaw-6682	585	11	the	the	DET
taxlaw-6682	585	12	tax	tax	NOUN
taxlaw-6682	585	13	withheld	withhold	VERB
taxlaw-6682	585	14	as	as	ADP
taxlaw-6682	585	15	a	a	DET
taxlaw-6682	585	16	credit	credit	NOUN
taxlaw-6682	585	17	to	to	ADP
taxlaw-6682	585	18	the	the	DET
taxlaw-6682	585	19	foreign	foreign	ADJ
taxlaw-6682	585	20	shareholders	shareholder	NOUN
taxlaw-6682	585	21	.	.	PUNCT
taxlaw-6682	586	1	however	however	ADV
taxlaw-6682	586	2	,	,	PUNCT
taxlaw-6682	586	3	this	this	DET
taxlaw-6682	586	4	solution	solution	NOUN
taxlaw-6682	586	5	still	still	ADV
taxlaw-6682	586	6	violates	violate	VERB
taxlaw-6682	586	7	the	the	DET
taxlaw-6682	586	8	tax	tax	NOUN
taxlaw-6682	586	9	treaties	treaty	NOUN
taxlaw-6682	586	10	in	in	ADP
taxlaw-6682	586	11	two	two	NUM
taxlaw-6682	586	12	ways	way	NOUN
taxlaw-6682	586	13	.	.	PUNCT
taxlaw-6682	587	1	first	first	ADV
taxlaw-6682	587	2	,	,	PUNCT
taxlaw-6682	587	3	it	it	PRON
taxlaw-6682	587	4	may	may	AUX
taxlaw-6682	587	5	violate	violate	VERB
taxlaw-6682	587	6	the	the	DET
taxlaw-6682	587	7	reduced	reduce	VERB
taxlaw-6682	587	8	wht	wht	NOUN
taxlaw-6682	587	9	rates	rate	NOUN
taxlaw-6682	587	10	provided	provide	VERB
taxlaw-6682	587	11	by	by	ADP
taxlaw-6682	587	12	the	the	DET
taxlaw-6682	587	13	applicable	applicable	ADJ
taxlaw-6682	587	14	treaty	treaty	NOUN
taxlaw-6682	587	15	.	.	PUNCT
taxlaw-6682	588	1	second	second	ADJ
taxlaw-6682	588	2	,	,	PUNCT
taxlaw-6682	588	3	it	it	PRON
taxlaw-6682	588	4	would	would	AUX
taxlaw-6682	588	5	disallow	disallow	VERB
taxlaw-6682	588	6	a	a	DET
taxlaw-6682	588	7	credit	credit	NOUN
taxlaw-6682	588	8	to	to	ADP
taxlaw-6682	588	9	foreign	foreign	ADJ
taxlaw-6682	588	10	shareholders	shareholder	NOUN
taxlaw-6682	588	11	for	for	ADP
taxlaw-6682	588	12	the	the	DET
taxlaw-6682	588	13	tax	tax	NOUN
taxlaw-6682	588	14	withheld	withhold	VERB
taxlaw-6682	588	15	,	,	PUNCT
taxlaw-6682	588	16	which	which	PRON
taxlaw-6682	588	17	might	might	AUX
taxlaw-6682	588	18	violate	violate	VERB
taxlaw-6682	588	19	the	the	DET
taxlaw-6682	588	20	non	non	ADJ
taxlaw-6682	588	21	-	-	ADJ
taxlaw-6682	588	22	discrimination	discrimination	ADJ
taxlaw-6682	588	23	provision	provision	NOUN
taxlaw-6682	588	24	of	of	ADP
taxlaw-6682	588	25	the	the	DET
taxlaw-6682	588	26	applicable	applicable	ADJ
taxlaw-6682	588	27	tax	tax	NOUN
taxlaw-6682	588	28	treaty.158	treaty.158	NOUN
taxlaw-6682	588	29	a	a	DET
taxlaw-6682	588	30	potential	potential	ADJ
taxlaw-6682	588	31	154	154	NUM
taxlaw-6682	588	32	george	george	PROPN
taxlaw-6682	588	33	n.	n.	PROPN
taxlaw-6682	588	34	carlson	carlson	PROPN
taxlaw-6682	588	35	,	,	PUNCT
taxlaw-6682	588	36	international	international	ADJ
taxlaw-6682	588	37	aspects	aspect	NOUN
taxlaw-6682	588	38	of	of	ADP
taxlaw-6682	588	39	corporate	corporate	ADJ
taxlaw-6682	588	40	-	-	PUNCT
taxlaw-6682	588	41	shareholder	shareholder	NOUN
taxlaw-6682	588	42	tax	tax	NOUN
taxlaw-6682	588	43	integration	integration	NOUN
taxlaw-6682	588	44	,	,	PUNCT
taxlaw-6682	588	45	11	11	NUM
taxlaw-6682	588	46	case	case	NOUN
taxlaw-6682	588	47	w.	w.	NOUN
taxlaw-6682	588	48	res	res	PROPN
taxlaw-6682	588	49	.	.	PUNCT
taxlaw-6682	589	1	j.	j.	PROPN
taxlaw-6682	589	2	int’l	int’l	PROPN
taxlaw-6682	589	3	l.	l.	PROPN
taxlaw-6682	589	4	535	535	NUM
taxlaw-6682	589	5	,	,	PUNCT
taxlaw-6682	589	6	557	557	NUM
taxlaw-6682	589	7	(	(	PUNCT
taxlaw-6682	589	8	1979	1979	NUM
taxlaw-6682	589	9	)	)	PUNCT
taxlaw-6682	589	10	.	.	PUNCT
taxlaw-6682	590	1	155	155	NUM
taxlaw-6682	591	1	the	the	DET
taxlaw-6682	591	2	cin	cin	PROPN
taxlaw-6682	591	3	principle	principle	NOUN
taxlaw-6682	591	4	might	might	AUX
taxlaw-6682	591	5	be	be	AUX
taxlaw-6682	591	6	also	also	ADV
taxlaw-6682	591	7	impacted	impact	VERB
taxlaw-6682	591	8	if	if	SCONJ
taxlaw-6682	591	9	the	the	DET
taxlaw-6682	591	10	u.s	u.s	PROPN
taxlaw-6682	591	11	.	.	PROPN
taxlaw-6682	591	12	tax	tax	NOUN
taxlaw-6682	591	13	rate	rate	NOUN
taxlaw-6682	591	14	is	be	AUX
taxlaw-6682	591	15	higher	high	ADJ
taxlaw-6682	591	16	than	than	ADP
taxlaw-6682	591	17	the	the	DET
taxlaw-6682	591	18	foreign	foreign	ADJ
taxlaw-6682	591	19	tax	tax	NOUN
taxlaw-6682	591	20	rate	rate	NOUN
taxlaw-6682	591	21	,	,	PUNCT
taxlaw-6682	591	22	but	but	CCONJ
taxlaw-6682	591	23	this	this	PRON
taxlaw-6682	591	24	is	be	AUX
taxlaw-6682	591	25	not	not	PART
taxlaw-6682	591	26	related	relate	VERB
taxlaw-6682	591	27	to	to	ADP
taxlaw-6682	591	28	dpd	dpd	NOUN
taxlaw-6682	591	29	or	or	CCONJ
taxlaw-6682	591	30	imputation	imputation	NOUN
taxlaw-6682	591	31	.	.	PUNCT
taxlaw-6682	592	1	156	156	NUM
taxlaw-6682	592	2	see	see	VERB
taxlaw-6682	592	3	avi	avi	NOUN
taxlaw-6682	592	4	-	-	PUNCT
taxlaw-6682	592	5	yonah	yonah	PROPN
taxlaw-6682	592	6	&	&	CCONJ
taxlaw-6682	592	7	chenchinski	chenchinski	PROPN
taxlaw-6682	592	8	,	,	PUNCT
taxlaw-6682	592	9	supra	supra	PROPN
taxlaw-6682	592	10	note	note	NOUN
taxlaw-6682	592	11	66	66	NUM
taxlaw-6682	592	12	at	at	ADP
taxlaw-6682	592	13	11	11	NUM
taxlaw-6682	592	14	.	.	PUNCT
taxlaw-6682	593	1	157	157	NUM
taxlaw-6682	593	2	see	see	VERB
taxlaw-6682	593	3	reuven	reuven	VERB
taxlaw-6682	593	4	avi	avi	PROPN
taxlaw-6682	593	5	-	-	PUNCT
taxlaw-6682	593	6	yonah	yonah	PROPN
taxlaw-6682	593	7	et	et	PROPN
taxlaw-6682	593	8	al	al	PROPN
taxlaw-6682	593	9	.	.	PROPN
taxlaw-6682	593	10	,	,	PUNCT
taxlaw-6682	593	11	u.s	u.s	PROPN
taxlaw-6682	593	12	.	.	PROPN
taxlaw-6682	593	13	international	international	ADJ
taxlaw-6682	593	14	taxation	taxation	NOUN
taxlaw-6682	593	15	132	132	NUM
taxlaw-6682	593	16	(	(	PUNCT
taxlaw-6682	593	17	3d	3d	NUM
taxlaw-6682	593	18	ed	ed	NOUN
taxlaw-6682	593	19	.	.	PROPN
taxlaw-6682	593	20	2010	2010	NUM
taxlaw-6682	593	21	)	)	PUNCT
taxlaw-6682	593	22	.	.	PUNCT
taxlaw-6682	594	1	158	158	NUM
taxlaw-6682	594	2	see	see	VERB
taxlaw-6682	594	3	u.s	u.s	PROPN
taxlaw-6682	594	4	.	.	PROPN
taxlaw-6682	594	5	dep’t	dep’t	NOUN
taxlaw-6682	594	6	of	of	ADP
taxlaw-6682	594	7	the	the	DET
taxlaw-6682	594	8	treasury	treasury	NOUN
taxlaw-6682	594	9	,	,	PUNCT
taxlaw-6682	594	10	supra	supra	PROPN
taxlaw-6682	594	11	note	note	NOUN
taxlaw-6682	594	12	61	61	NUM
taxlaw-6682	594	13	,	,	PUNCT
taxlaw-6682	594	14	at	at	ADP
taxlaw-6682	594	15	79	79	NUM
taxlaw-6682	594	16	.	.	PUNCT
taxlaw-6682	595	1	however	however	ADV
taxlaw-6682	595	2	,	,	PUNCT
taxlaw-6682	595	3	note	note	VERB
taxlaw-6682	595	4	that	that	SCONJ
taxlaw-6682	595	5	while	while	SCONJ
taxlaw-6682	595	6	it	it	PRON
taxlaw-6682	595	7	is	be	AUX
taxlaw-6682	595	8	not	not	PART
taxlaw-6682	595	9	clear	clear	ADJ
taxlaw-6682	595	10	whether	whether	SCONJ
taxlaw-6682	595	11	a	a	DET
taxlaw-6682	595	12	disallowance	disallowance	NOUN
taxlaw-6682	595	13	of	of	ADP
taxlaw-6682	595	14	a	a	DET
taxlaw-6682	595	15	credit	credit	NOUN
taxlaw-6682	595	16	will	will	AUX
taxlaw-6682	595	17	constitute	constitute	VERB
taxlaw-6682	595	18	a	a	DET
taxlaw-6682	595	19	violation	violation	NOUN
taxlaw-6682	595	20	of	of	ADP
taxlaw-6682	595	21	the	the	DET
taxlaw-6682	595	22	applicable	applicable	ADJ
taxlaw-6682	595	23	non	non	ADJ
taxlaw-6682	595	24	-	-	ADJ
taxlaw-6682	595	25	discrimination	discrimination	ADJ
taxlaw-6682	595	26	provision	provision	NOUN
taxlaw-6682	595	27	,	,	PUNCT
taxlaw-6682	595	28	many	many	ADJ
taxlaw-6682	595	29	of	of	ADP
taxlaw-6682	595	30	the	the	DET
taxlaw-6682	595	31	countries	country	NOUN
taxlaw-6682	595	32	that	that	PRON
taxlaw-6682	595	33	adopted	adopt	VERB
taxlaw-6682	595	34	integration	integration	NOUN
taxlaw-6682	595	35	in	in	ADP
taxlaw-6682	595	36	the	the	DET
taxlaw-6682	595	37	past	past	NOUN
taxlaw-6682	595	38	have	have	AUX
taxlaw-6682	595	39	concluded	conclude	VERB
taxlaw-6682	595	40	that	that	SCONJ
taxlaw-6682	595	41	refusing	refuse	VERB
taxlaw-6682	595	42	to	to	PART
taxlaw-6682	595	43	extend	extend	VERB
taxlaw-6682	595	44	integration	integration	NOUN
taxlaw-6682	595	45	benefits	benefit	NOUN
taxlaw-6682	595	46	by	by	ADP
taxlaw-6682	595	47	statute	statute	NOUN
taxlaw-6682	595	48	to	to	ADP
taxlaw-6682	595	49	foreign	foreign	ADJ
taxlaw-6682	595	50	shareholders	shareholder	NOUN
taxlaw-6682	595	51	residing	reside	VERB
taxlaw-6682	595	52	in	in	ADP
taxlaw-6682	595	53	other	other	ADJ
taxlaw-6682	595	54	contracting	contracting	NOUN
taxlaw-6682	595	55	countries	country	NOUN
taxlaw-6682	595	56	would	would	AUX
taxlaw-6682	595	57	not	not	PART
taxlaw-6682	595	58	violate	violate	VERB
taxlaw-6682	595	59	that	that	DET
taxlaw-6682	595	60	provision	provision	NOUN
taxlaw-6682	595	61	.	.	PUNCT
taxlaw-6682	596	1	the	the	DET
taxlaw-6682	596	2	argument	argument	NOUN
taxlaw-6682	596	3	was	be	AUX
taxlaw-6682	596	4	that	that	SCONJ
taxlaw-6682	596	5	under	under	ADP
taxlaw-6682	596	6	imputation	imputation	NOUN
taxlaw-6682	596	7	,	,	PUNCT
taxlaw-6682	596	8	all	all	DET
taxlaw-6682	596	9	profits	profit	NOUN
taxlaw-6682	596	10	are	be	AUX
taxlaw-6682	596	11	taxed	tax	VERB
taxlaw-6682	596	12	at	at	ADP
taxlaw-6682	596	13	the	the	DET
taxlaw-6682	596	14	corporate	corporate	ADJ
taxlaw-6682	596	15	level	level	NOUN
taxlaw-6682	596	16	at	at	ADP
taxlaw-6682	596	17	the	the	DET
taxlaw-6682	596	18	same	same	ADJ
taxlaw-6682	596	19	rate	rate	NOUN
taxlaw-6682	596	20	,	,	PUNCT
taxlaw-6682	596	21	without	without	ADP
taxlaw-6682	596	22	regard	regard	NOUN
taxlaw-6682	596	23	to	to	ADP
taxlaw-6682	596	24	capital	capital	NOUN
taxlaw-6682	596	25	ownership	ownership	NOUN
taxlaw-6682	596	26	and	and	CCONJ
taxlaw-6682	596	27	allowing	allow	VERB
taxlaw-6682	596	28	or	or	CCONJ
taxlaw-6682	596	29	denying	deny	VERB
taxlaw-6682	596	30	the	the	DET
taxlaw-6682	596	31	imputation	imputation	NOUN
taxlaw-6682	596	32	credit	credit	NOUN
taxlaw-6682	596	33	to	to	ADP
taxlaw-6682	596	34	the	the	DET
taxlaw-6682	596	35	shareholders	shareholder	NOUN
taxlaw-6682	596	36	is	be	AUX
taxlaw-6682	596	37	an	an	DET
taxlaw-6682	596	38	issue	issue	NOUN
taxlaw-6682	596	39	of	of	ADP
taxlaw-6682	596	40	how	how	SCONJ
taxlaw-6682	596	41	to	to	PART
taxlaw-6682	596	42	tax	tax	VERB
taxlaw-6682	596	43	shareholders	shareholder	NOUN
taxlaw-6682	596	44	,	,	PUNCT
taxlaw-6682	596	45	not	not	PART
taxlaw-6682	596	46	corporations	corporation	NOUN
taxlaw-6682	596	47	.	.	PUNCT
taxlaw-6682	597	1	it	it	PRON
taxlaw-6682	597	2	follows	follow	VERB
taxlaw-6682	597	3	that	that	SCONJ
taxlaw-6682	597	4	no	no	DET
taxlaw-6682	597	5	treaty	treaty	NOUN
taxlaw-6682	597	6	requires	require	VERB
taxlaw-6682	597	7	foreign	foreign	ADJ
taxlaw-6682	597	8	shareholders	shareholder	NOUN
taxlaw-6682	597	9	to	to	PART
taxlaw-6682	597	10	receive	receive	VERB
taxlaw-6682	597	11	the	the	DET
taxlaw-6682	597	12	same	same	ADJ
taxlaw-6682	597	13	tax	tax	NOUN
taxlaw-6682	597	14	credits	credit	NOUN
taxlaw-6682	597	15	as	as	ADP
taxlaw-6682	597	16	domestic	domestic	ADJ
taxlaw-6682	597	17	shareholders	shareholder	NOUN
taxlaw-6682	597	18	.	.	PUNCT
taxlaw-6682	598	1	according	accord	VERB
taxlaw-6682	598	2	to	to	ADP
taxlaw-6682	598	3	this	this	DET
taxlaw-6682	598	4	analysis	analysis	NOUN
taxlaw-6682	598	5	,	,	PUNCT
taxlaw-6682	598	6	there	there	PRON
taxlaw-6682	598	7	is	be	VERB
taxlaw-6682	598	8	no	no	DET
taxlaw-6682	598	9	treaty	treaty	NOUN
taxlaw-6682	598	10	violation	violation	NOUN
taxlaw-6682	598	11	.	.	PUNCT
taxlaw-6682	599	1	consider	consider	VERB
taxlaw-6682	599	2	biddle	biddle	PROPN
taxlaw-6682	599	3	v.	v.	PROPN
taxlaw-6682	599	4	commissioner	commissioner	PROPN
taxlaw-6682	599	5	,	,	PUNCT
taxlaw-6682	599	6	in	in	ADP
taxlaw-6682	599	7	which	which	PRON
taxlaw-6682	599	8	a	a	DET
taxlaw-6682	599	9	u.s	u.s	PROPN
taxlaw-6682	599	10	.	.	PROPN
taxlaw-6682	599	11	taxpayer	taxpayer	PROPN
taxlaw-6682	599	12	had	have	VERB
taxlaw-6682	599	13	u.s	u.s	PROPN
taxlaw-6682	599	14	.	.	PROPN
taxlaw-6682	599	15	and	and	CCONJ
taxlaw-6682	599	16	u.k	u.k	PROPN
taxlaw-6682	599	17	income	income	NOUN
taxlaw-6682	599	18	.	.	PUNCT
taxlaw-6682	600	1	under	under	ADP
taxlaw-6682	600	2	u.k	u.k	PROPN
taxlaw-6682	600	3	.	.	PROPN
taxlaw-6682	600	4	law	law	NOUN
taxlaw-6682	600	5	at	at	ADP
taxlaw-6682	600	6	the	the	DET
taxlaw-6682	600	7	time	time	NOUN
taxlaw-6682	600	8	,	,	PUNCT
taxlaw-6682	600	9	shareholders	shareholder	NOUN
taxlaw-6682	600	10	of	of	ADP
taxlaw-6682	600	11	u.k	u.k	PROPN
taxlaw-6682	600	12	.	.	PROPN
taxlaw-6682	600	13	corporations	corporation	NOUN
taxlaw-6682	600	14	were	be	AUX
taxlaw-6682	600	15	required	require	VERB
taxlaw-6682	600	16	to	to	PART
taxlaw-6682	600	17	report	report	VERB
taxlaw-6682	600	18	as	as	ADP
taxlaw-6682	600	19	income	income	NOUN
taxlaw-6682	600	20	,	,	PUNCT
taxlaw-6682	600	21	in	in	ADP
taxlaw-6682	600	22	addition	addition	NOUN
taxlaw-6682	600	23	to	to	ADP
taxlaw-6682	600	24	the	the	DET
taxlaw-6682	600	25	amount	amount	NOUN
taxlaw-6682	600	26	of	of	ADP
taxlaw-6682	600	27	dividends	dividend	NOUN
taxlaw-6682	600	28	actually	actually	ADV
taxlaw-6682	600	29	received	receive	VERB
taxlaw-6682	600	30	,	,	PUNCT
taxlaw-6682	600	31	amounts	amount	NOUN
taxlaw-6682	600	32	that	that	PRON
taxlaw-6682	600	33	reflected	reflect	VERB
taxlaw-6682	600	34	their	their	PRON
taxlaw-6682	600	35	respective	respective	ADJ
taxlaw-6682	600	36	proportions	proportion	NOUN
taxlaw-6682	600	37	of	of	ADP
taxlaw-6682	600	38	the	the	DET
taxlaw-6682	600	39	tax	tax	NOUN
taxlaw-6682	600	40	paid	pay	VERB
taxlaw-6682	600	41	by	by	ADP
taxlaw-6682	600	42	the	the	DET
taxlaw-6682	600	43	corporation	corporation	NOUN
taxlaw-6682	600	44	on	on	ADP
taxlaw-6682	600	45	the	the	DET
taxlaw-6682	600	46	distributions	distribution	NOUN
taxlaw-6682	600	47	.	.	PUNCT
taxlaw-6682	601	1	the	the	DET
taxlaw-6682	601	2	taxpayer	taxpayer	NOUN
taxlaw-6682	601	3	argued	argue	VERB
taxlaw-6682	601	4	that	that	SCONJ
taxlaw-6682	601	5	those	those	DET
taxlaw-6682	601	6	amounts	amount	NOUN
taxlaw-6682	601	7	should	should	AUX
taxlaw-6682	601	8	be	be	AUX
taxlaw-6682	601	9	credited	credit	VERB
taxlaw-6682	601	10	against	against	ADP
taxlaw-6682	601	11	their	their	PRON
taxlaw-6682	601	12	u.s	u.s	PROPN
taxlaw-6682	601	13	.	.	PROPN
taxlaw-6682	601	14	income	income	NOUN
taxlaw-6682	601	15	tax	tax	NOUN
taxlaw-6682	601	16	.	.	PUNCT
taxlaw-6682	602	1	the	the	DET
taxlaw-6682	602	2	court	court	NOUN
taxlaw-6682	602	3	rejected	reject	VERB
taxlaw-6682	602	4	the	the	DET
taxlaw-6682	602	5	taxpayer	taxpayer	NOUN
taxlaw-6682	602	6	’s	’s	PART
taxlaw-6682	602	7	argument	argument	NOUN
taxlaw-6682	602	8	,	,	PUNCT
taxlaw-6682	602	9	stating	state	VERB
taxlaw-6682	602	10	,	,	PUNCT
taxlaw-6682	602	11	at	at	ADP
taxlaw-6682	602	12	biddle	biddle	PROPN
taxlaw-6682	602	13	v.	v.	ADP
taxlaw-6682	602	14	comm’r	comm’r	NOUN
taxlaw-6682	602	15	,	,	PUNCT
taxlaw-6682	602	16	302	302	NUM
taxlaw-6682	602	17	u.s	u.s	PROPN
taxlaw-6682	602	18	.	.	PROPN
taxlaw-6682	602	19	573	573	NUM
taxlaw-6682	602	20	,	,	PUNCT
taxlaw-6682	602	21	581	581	NUM
taxlaw-6682	602	22	(	(	PUNCT
taxlaw-6682	602	23	1938	1938	NUM
taxlaw-6682	602	24	):	):	PUNCT
taxlaw-6682	602	25	our	our	PRON
taxlaw-6682	602	26	revenue	revenue	NOUN
taxlaw-6682	602	27	laws	law	NOUN
taxlaw-6682	602	28	give	give	VERB
taxlaw-6682	602	29	no	no	DET
taxlaw-6682	602	30	recognition	recognition	NOUN
taxlaw-6682	602	31	to	to	ADP
taxlaw-6682	602	32	that	that	DET
taxlaw-6682	602	33	conception	conception	NOUN
taxlaw-6682	602	34	.	.	PUNCT
taxlaw-6682	603	1	although	although	SCONJ
taxlaw-6682	603	2	the	the	DET
taxlaw-6682	603	3	tax	tax	NOUN
taxlaw-6682	603	4	burden	burden	NOUN
taxlaw-6682	603	5	of	of	ADP
taxlaw-6682	603	6	the	the	DET
taxlaw-6682	603	7	corporation	corporation	NOUN
taxlaw-6682	603	8	is	be	AUX
taxlaw-6682	603	9	passed	pass	VERB
taxlaw-6682	603	10	on	on	ADP
taxlaw-6682	603	11	to	to	ADP
taxlaw-6682	603	12	its	its	PRON
taxlaw-6682	603	13	stockholders	stockholder	NOUN
taxlaw-6682	603	14	with	with	ADP
taxlaw-6682	603	15	substantially	substantially	ADV
taxlaw-6682	603	16	the	the	DET
taxlaw-6682	603	17	same	same	ADJ
taxlaw-6682	603	18	results	result	NOUN
taxlaw-6682	603	19	to	to	ADP
taxlaw-6682	603	20	them	they	PRON
taxlaw-6682	603	21	as	as	ADP
taxlaw-6682	603	22	under	under	ADP
taxlaw-6682	603	23	the	the	DET
taxlaw-6682	603	24	british	british	ADJ
taxlaw-6682	603	25	system	system	NOUN
taxlaw-6682	603	26	,	,	PUNCT
taxlaw-6682	603	27	our	our	PRON
taxlaw-6682	603	28	statutes	statute	NOUN
taxlaw-6682	603	29	take	take	VERB
taxlaw-6682	603	30	no	no	DET
taxlaw-6682	603	31	account	account	NOUN
taxlaw-6682	603	32	of	of	ADP
taxlaw-6682	603	33	that	that	DET
taxlaw-6682	603	34	fact	fact	NOUN
taxlaw-6682	603	35	in	in	ADP
taxlaw-6682	603	36	establishing	establish	VERB
taxlaw-6682	603	37	the	the	DET
taxlaw-6682	603	38	rights	right	NOUN
taxlaw-6682	603	39	and	and	CCONJ
taxlaw-6682	603	40	obligations	obligation	NOUN
taxlaw-6682	603	41	of	of	ADP
taxlaw-6682	603	42	taxpayers	taxpayer	NOUN
taxlaw-6682	603	43	…	…	PUNCT
taxlaw-6682	603	44	they	they	PRON
taxlaw-6682	603	45	have	have	AUX
taxlaw-6682	603	46	never	never	ADV
taxlaw-6682	603	47	treated	treat	VERB
taxlaw-6682	603	48	the	the	DET
taxlaw-6682	603	49	stockholder	stockholder	NOUN
taxlaw-6682	603	50	for	for	ADP
taxlaw-6682	603	51	any	any	DET
taxlaw-6682	603	52	purpose	purpose	NOUN
taxlaw-6682	603	53	as	as	ADP
taxlaw-6682	603	54	paying	pay	VERB
taxlaw-6682	603	55	the	the	DET
taxlaw-6682	603	56	tax	tax	NOUN
taxlaw-6682	603	57	collected	collect	VERB
taxlaw-6682	603	58	from	from	ADP
taxlaw-6682	603	59	[	[	X
taxlaw-6682	603	60	vol	vol	NOUN
taxlaw-6682	603	61	.	.	PUNCT
taxlaw-6682	603	62	11:2	11:2	NUM
taxlaw-6682	603	63	columbia	columbia	PROPN
taxlaw-6682	603	64	journal	journal	PROPN
taxlaw-6682	603	65	of	of	ADP
taxlaw-6682	603	66	tax	tax	NOUN
taxlaw-6682	603	67	law	law	NOUN
taxlaw-6682	603	68	26	26	NUM
taxlaw-6682	603	69	response	response	NOUN
taxlaw-6682	603	70	would	would	AUX
taxlaw-6682	603	71	be	be	AUX
taxlaw-6682	603	72	that	that	SCONJ
taxlaw-6682	603	73	the	the	DET
taxlaw-6682	603	74	wht	wht	NOUN
taxlaw-6682	603	75	,	,	PUNCT
taxlaw-6682	603	76	or	or	CCONJ
taxlaw-6682	603	77	the	the	DET
taxlaw-6682	603	78	compensatory	compensatory	ADJ
taxlaw-6682	603	79	tax	tax	NOUN
taxlaw-6682	603	80	,	,	PUNCT
taxlaw-6682	603	81	is	be	AUX
taxlaw-6682	603	82	not	not	PART
taxlaw-6682	603	83	a	a	DET
taxlaw-6682	603	84	“	"	PUNCT
taxlaw-6682	603	85	covered	covered	ADJ
taxlaw-6682	603	86	tax	tax	NOUN
taxlaw-6682	603	87	”	"	PUNCT
taxlaw-6682	603	88	and	and	CCONJ
taxlaw-6682	603	89	as	as	SCONJ
taxlaw-6682	603	90	such	such	ADJ
taxlaw-6682	603	91	should	should	AUX
taxlaw-6682	603	92	not	not	PART
taxlaw-6682	603	93	be	be	AUX
taxlaw-6682	603	94	subject	subject	ADJ
taxlaw-6682	603	95	to	to	ADP
taxlaw-6682	603	96	tax	tax	NOUN
taxlaw-6682	603	97	treaties	treaty	NOUN
taxlaw-6682	603	98	(	(	PUNCT
taxlaw-6682	603	99	mainly	mainly	ADV
taxlaw-6682	603	100	because	because	SCONJ
taxlaw-6682	603	101	it	it	PRON
taxlaw-6682	603	102	is	be	AUX
taxlaw-6682	603	103	a	a	DET
taxlaw-6682	603	104	new	new	ADJ
taxlaw-6682	603	105	tax	tax	NOUN
taxlaw-6682	603	106	and	and	CCONJ
taxlaw-6682	603	107	not	not	PART
taxlaw-6682	603	108	an	an	DET
taxlaw-6682	603	109	income	income	NOUN
taxlaw-6682	603	110	tax).159	tax).159	INTJ
taxlaw-6682	603	111	if	if	SCONJ
taxlaw-6682	603	112	the	the	DET
taxlaw-6682	603	113	united	united	PROPN
taxlaw-6682	603	114	states	states	PROPN
taxlaw-6682	603	115	were	be	AUX
taxlaw-6682	603	116	to	to	PART
taxlaw-6682	603	117	entirely	entirely	ADV
taxlaw-6682	603	118	reform	reform	VERB
taxlaw-6682	603	119	its	its	PRON
taxlaw-6682	603	120	domestic	domestic	ADJ
taxlaw-6682	603	121	and	and	CCONJ
taxlaw-6682	603	122	international	international	ADJ
taxlaw-6682	603	123	tax	tax	NOUN
taxlaw-6682	603	124	regimes	regime	NOUN
taxlaw-6682	603	125	,	,	PUNCT
taxlaw-6682	603	126	any	any	DET
taxlaw-6682	603	127	new	new	ADJ
taxlaw-6682	603	128	taxes	taxis	NOUN
taxlaw-6682	603	129	that	that	PRON
taxlaw-6682	603	130	are	be	AUX
taxlaw-6682	603	131	similar	similar	ADJ
taxlaw-6682	603	132	to	to	ADP
taxlaw-6682	603	133	income	income	NOUN
taxlaw-6682	603	134	taxes	taxis	NOUN
taxlaw-6682	603	135	should	should	AUX
taxlaw-6682	603	136	not	not	PART
taxlaw-6682	603	137	be	be	AUX
taxlaw-6682	603	138	subject	subject	ADJ
taxlaw-6682	603	139	to	to	ADP
taxlaw-6682	603	140	,	,	PUNCT
taxlaw-6682	603	141	and	and	CCONJ
taxlaw-6682	603	142	are	be	AUX
taxlaw-6682	603	143	not	not	PART
taxlaw-6682	603	144	covered	cover	VERB
taxlaw-6682	603	145	by	by	ADP
taxlaw-6682	603	146	,	,	PUNCT
taxlaw-6682	603	147	current	current	ADJ
taxlaw-6682	603	148	tax	tax	NOUN
taxlaw-6682	603	149	treaties.160	treaties.160	NOUN
taxlaw-6682	603	150	as	as	ADV
taxlaw-6682	603	151	evident	evident	ADJ
taxlaw-6682	603	152	from	from	ADP
taxlaw-6682	603	153	the	the	DET
taxlaw-6682	603	154	above	above	ADJ
taxlaw-6682	603	155	examples	example	NOUN
taxlaw-6682	603	156	,	,	PUNCT
taxlaw-6682	603	157	full	full	ADJ
taxlaw-6682	603	158	-	-	PUNCT
taxlaw-6682	603	159	rate	rate	NOUN
taxlaw-6682	603	160	wht	wht	NOUN
taxlaw-6682	603	161	,	,	PUNCT
taxlaw-6682	603	162	or	or	CCONJ
taxlaw-6682	603	163	a	a	DET
taxlaw-6682	603	164	new	new	ADJ
taxlaw-6682	603	165	compensatory	compensatory	ADJ
taxlaw-6682	603	166	tax	tax	NOUN
taxlaw-6682	603	167	,	,	PUNCT
taxlaw-6682	603	168	is	be	AUX
taxlaw-6682	603	169	a	a	DET
taxlaw-6682	603	170	necessary	necessary	ADJ
taxlaw-6682	603	171	mechanism	mechanism	NOUN
taxlaw-6682	603	172	that	that	PRON
taxlaw-6682	603	173	would	would	AUX
taxlaw-6682	603	174	prevent	prevent	VERB
taxlaw-6682	603	175	substantial	substantial	ADJ
taxlaw-6682	603	176	revenue	revenue	NOUN
taxlaw-6682	603	177	loss	loss	NOUN
taxlaw-6682	603	178	in	in	ADP
taxlaw-6682	603	179	case	case	NOUN
taxlaw-6682	603	180	a	a	DET
taxlaw-6682	603	181	dpd	dpd	NOUN
taxlaw-6682	603	182	form	form	NOUN
taxlaw-6682	603	183	of	of	ADP
taxlaw-6682	603	184	integration	integration	NOUN
taxlaw-6682	603	185	were	be	AUX
taxlaw-6682	603	186	to	to	PART
taxlaw-6682	603	187	be	be	AUX
taxlaw-6682	603	188	implemented	implement	VERB
taxlaw-6682	603	189	.	.	PUNCT
taxlaw-6682	604	1	such	such	DET
taxlaw-6682	604	2	a	a	DET
taxlaw-6682	604	3	wht	wht	NOUN
taxlaw-6682	604	4	(	(	PUNCT
taxlaw-6682	604	5	or	or	CCONJ
taxlaw-6682	604	6	new	new	ADJ
taxlaw-6682	604	7	compensatory	compensatory	ADJ
taxlaw-6682	604	8	tax	tax	NOUN
taxlaw-6682	604	9	)	)	PUNCT
taxlaw-6682	604	10	does	do	AUX
taxlaw-6682	604	11	not	not	PART
taxlaw-6682	604	12	necessarily	necessarily	ADV
taxlaw-6682	604	13	violate	violate	VERB
taxlaw-6682	604	14	the	the	DET
taxlaw-6682	604	15	current	current	ADJ
taxlaw-6682	604	16	u.s	u.s	PROPN
taxlaw-6682	604	17	.	.	PROPN
taxlaw-6682	604	18	tax	tax	PROPN
taxlaw-6682	604	19	treaty	treaty	NOUN
taxlaw-6682	604	20	network	network	NOUN
taxlaw-6682	604	21	(	(	PUNCT
taxlaw-6682	604	22	with	with	ADP
taxlaw-6682	604	23	respect	respect	NOUN
taxlaw-6682	604	24	to	to	ADP
taxlaw-6682	604	25	the	the	DET
taxlaw-6682	604	26	reduced	reduce	VERB
taxlaw-6682	604	27	wht	wht	NOUN
taxlaw-6682	604	28	rates	rate	NOUN
taxlaw-6682	604	29	those	those	DET
taxlaw-6682	604	30	treaties	treaty	NOUN
taxlaw-6682	604	31	provide	provide	VERB
taxlaw-6682	604	32	or	or	CCONJ
taxlaw-6682	604	33	the	the	DET
taxlaw-6682	604	34	nondiscrimination	nondiscrimination	NOUN
taxlaw-6682	604	35	provisions	provision	NOUN
taxlaw-6682	604	36	)	)	PUNCT
taxlaw-6682	604	37	.	.	PUNCT
taxlaw-6682	605	1	b.	b.	PROPN
taxlaw-6682	606	1	the	the	DET
taxlaw-6682	606	2	current	current	ADJ
taxlaw-6682	606	3	problems	problem	NOUN
taxlaw-6682	606	4	with	with	ADP
taxlaw-6682	606	5	the	the	DET
taxlaw-6682	606	6	u.s	u.s	PROPN
taxlaw-6682	606	7	.	.	PROPN
taxlaw-6682	606	8	international	international	ADJ
taxlaw-6682	606	9	tax	tax	NOUN
taxlaw-6682	606	10	regime	regime	NOUN
taxlaw-6682	606	11	the	the	DET
taxlaw-6682	606	12	2017	2017	NUM
taxlaw-6682	606	13	tax	tax	NOUN
taxlaw-6682	606	14	reform	reform	NOUN
taxlaw-6682	606	15	essentially	essentially	ADV
taxlaw-6682	606	16	adopts	adopt	VERB
taxlaw-6682	606	17	a	a	DET
taxlaw-6682	606	18	dividend	dividend	NOUN
taxlaw-6682	606	19	exemption	exemption	NOUN
taxlaw-6682	606	20	system	system	NOUN
taxlaw-6682	606	21	(	(	PUNCT
taxlaw-6682	606	22	to	to	ADP
taxlaw-6682	606	23	the	the	DET
taxlaw-6682	606	24	extent	extent	NOUN
taxlaw-6682	606	25	the	the	DET
taxlaw-6682	606	26	income	income	NOUN
taxlaw-6682	606	27	is	be	AUX
taxlaw-6682	606	28	not	not	PART
taxlaw-6682	606	29	subject	subject	ADJ
taxlaw-6682	606	30	to	to	ADP
taxlaw-6682	606	31	gilti	gilti	NOUN
taxlaw-6682	606	32	)	)	PUNCT
taxlaw-6682	606	33	,	,	PUNCT
taxlaw-6682	606	34	which	which	PRON
taxlaw-6682	606	35	allows	allow	VERB
taxlaw-6682	606	36	u.s	u.s	PROPN
taxlaw-6682	606	37	.	.	PROPN
taxlaw-6682	606	38	mnes	mne	NOUN
taxlaw-6682	606	39	to	to	PART
taxlaw-6682	606	40	repatriate	repatriate	VERB
taxlaw-6682	606	41	future	future	ADJ
taxlaw-6682	606	42	foreign	foreign	ADJ
taxlaw-6682	606	43	earnings	earning	NOUN
taxlaw-6682	606	44	tax	tax	NOUN
taxlaw-6682	606	45	free	free	ADJ
taxlaw-6682	606	46	or	or	CCONJ
taxlaw-6682	606	47	under	under	ADP
taxlaw-6682	606	48	a	a	DET
taxlaw-6682	606	49	reduced	reduce	VERB
taxlaw-6682	606	50	rate	rate	NOUN
taxlaw-6682	606	51	(	(	PUNCT
taxlaw-6682	606	52	while	while	SCONJ
taxlaw-6682	606	53	past	past	ADJ
taxlaw-6682	606	54	earnings	earning	NOUN
taxlaw-6682	606	55	were	be	AUX
taxlaw-6682	606	56	also	also	ADV
taxlaw-6682	606	57	subject	subject	ADJ
taxlaw-6682	606	58	to	to	ADP
taxlaw-6682	606	59	substantially	substantially	ADV
taxlaw-6682	606	60	reduced	reduce	VERB
taxlaw-6682	606	61	tax	tax	NOUN
taxlaw-6682	606	62	rates).161	rates).161	NOUN
taxlaw-6682	606	63	this	this	PRON
taxlaw-6682	606	64	will	will	AUX
taxlaw-6682	606	65	presumably	presumably	ADV
taxlaw-6682	606	66	help	help	VERB
taxlaw-6682	606	67	achieve	achieve	VERB
taxlaw-6682	606	68	parity	parity	NOUN
taxlaw-6682	606	69	between	between	ADP
taxlaw-6682	606	70	u.s	u.s	PROPN
taxlaw-6682	606	71	.	.	PROPN
taxlaw-6682	606	72	companies	company	NOUN
taxlaw-6682	606	73	and	and	CCONJ
taxlaw-6682	606	74	their	their	PRON
taxlaw-6682	606	75	foreign	foreign	ADJ
taxlaw-6682	606	76	competitors	competitor	NOUN
taxlaw-6682	606	77	and	and	CCONJ
taxlaw-6682	606	78	will	will	AUX
taxlaw-6682	606	79	increase	increase	VERB
taxlaw-6682	606	80	the	the	DET
taxlaw-6682	606	81	competitiveness	competitiveness	NOUN
taxlaw-6682	606	82	of	of	ADP
taxlaw-6682	606	83	u.s	u.s	PROPN
taxlaw-6682	606	84	.	.	PROPN
taxlaw-6682	606	85	mnes	mne	NOUN
taxlaw-6682	606	86	vis	vis	X
taxlaw-6682	606	87	-	-	PUNCT
taxlaw-6682	606	88	à	à	X
taxlaw-6682	606	89	-	-	PUNCT
taxlaw-6682	606	90	vis	vis	X
taxlaw-6682	606	91	foreign	foreign	ADJ
taxlaw-6682	606	92	competitors	competitor	NOUN
taxlaw-6682	606	93	that	that	PRON
taxlaw-6682	606	94	are	be	AUX
taxlaw-6682	606	95	based	base	VERB
taxlaw-6682	606	96	in	in	ADP
taxlaw-6682	606	97	countries	country	NOUN
taxlaw-6682	606	98	with	with	ADP
taxlaw-6682	606	99	territorial	territorial	ADJ
taxlaw-6682	606	100	tax	tax	NOUN
taxlaw-6682	606	101	systems.162	systems.162	ADP
taxlaw-6682	606	102	a	a	DET
taxlaw-6682	606	103	dividend	dividend	NOUN
taxlaw-6682	606	104	exemption	exemption	NOUN
taxlaw-6682	606	105	system	system	NOUN
taxlaw-6682	606	106	is	be	AUX
taxlaw-6682	606	107	currently	currently	ADV
taxlaw-6682	606	108	in	in	ADP
taxlaw-6682	606	109	place	place	NOUN
taxlaw-6682	606	110	in	in	ADP
taxlaw-6682	606	111	twenty	twenty	NUM
taxlaw-6682	606	112	-	-	PUNCT
taxlaw-6682	606	113	eight	eight	NUM
taxlaw-6682	606	114	out	out	ADP
taxlaw-6682	606	115	of	of	ADP
taxlaw-6682	606	116	the	the	DET
taxlaw-6682	606	117	thirty	thirty	NUM
taxlaw-6682	606	118	-	-	PUNCT
taxlaw-6682	606	119	four	four	NUM
taxlaw-6682	606	120	oecd	oecd	PROPN
taxlaw-6682	606	121	countries.163	countries.163	PROPN
taxlaw-6682	606	122	territoriality	territoriality	NOUN
taxlaw-6682	606	123	,	,	PUNCT
taxlaw-6682	606	124	as	as	SCONJ
taxlaw-6682	606	125	its	its	PRON
taxlaw-6682	606	126	supporters	supporter	NOUN
taxlaw-6682	606	127	claim	claim	VERB
taxlaw-6682	606	128	,	,	PUNCT
taxlaw-6682	606	129	would	would	AUX
taxlaw-6682	606	130	stimulate	stimulate	VERB
taxlaw-6682	606	131	greater	great	ADJ
taxlaw-6682	606	132	economic	economic	ADJ
taxlaw-6682	606	133	activity	activity	NOUN
taxlaw-6682	606	134	and	and	CCONJ
taxlaw-6682	606	135	greater	great	ADJ
taxlaw-6682	606	136	labor	labor	NOUN
taxlaw-6682	606	137	demand	demand	NOUN
taxlaw-6682	606	138	in	in	ADP
taxlaw-6682	606	139	the	the	DET
taxlaw-6682	606	140	united	united	PROPN
taxlaw-6682	606	141	states	states	PROPN
taxlaw-6682	606	142	,	,	PUNCT
taxlaw-6682	606	143	would	would	AUX
taxlaw-6682	606	144	allow	allow	VERB
taxlaw-6682	606	145	u.s	u.s	PROPN
taxlaw-6682	606	146	.	.	PROPN
taxlaw-6682	606	147	mnes	mne	NOUN
taxlaw-6682	606	148	to	to	PART
taxlaw-6682	606	149	better	well	ADV
taxlaw-6682	606	150	compete	compete	VERB
taxlaw-6682	606	151	with	with	ADP
taxlaw-6682	606	152	their	their	PRON
taxlaw-6682	606	153	foreign	foreign	ADJ
taxlaw-6682	606	154	competitors	competitor	NOUN
taxlaw-6682	606	155	,	,	PUNCT
taxlaw-6682	606	156	and	and	CCONJ
taxlaw-6682	606	157	would	would	AUX
taxlaw-6682	606	158	prevent	prevent	VERB
taxlaw-6682	606	159	u.s	u.s	PROPN
taxlaw-6682	606	160	.	.	PROPN
taxlaw-6682	606	161	mnes	mne	NOUN
taxlaw-6682	606	162	from	from	ADP
taxlaw-6682	606	163	accumulating	accumulate	VERB
taxlaw-6682	606	164	earnings	earning	NOUN
taxlaw-6682	606	165	abroad	abroad	ADV
taxlaw-6682	606	166	in	in	ADP
taxlaw-6682	606	167	order	order	NOUN
taxlaw-6682	606	168	to	to	PART
taxlaw-6682	606	169	avoid	avoid	VERB
taxlaw-6682	606	170	tax	tax	NOUN
taxlaw-6682	606	171	liability	liability	NOUN
taxlaw-6682	606	172	resulting	result	VERB
taxlaw-6682	606	173	from	from	ADP
taxlaw-6682	606	174	repatriation.164	repatriation.164	NOUN
taxlaw-6682	606	175	however	however	ADV
taxlaw-6682	606	176	,	,	PUNCT
taxlaw-6682	606	177	some	some	DET
taxlaw-6682	606	178	question	question	NOUN
taxlaw-6682	606	179	why	why	SCONJ
taxlaw-6682	606	180	the	the	DET
taxlaw-6682	606	181	united	united	PROPN
taxlaw-6682	606	182	states	states	PROPN
taxlaw-6682	606	183	should	should	AUX
taxlaw-6682	606	184	permit	permit	VERB
taxlaw-6682	606	185	taxpayers	taxpayer	NOUN
taxlaw-6682	606	186	to	to	PART
taxlaw-6682	606	187	borrow	borrow	VERB
taxlaw-6682	606	188	in	in	ADP
taxlaw-6682	606	189	the	the	DET
taxlaw-6682	606	190	united	united	PROPN
taxlaw-6682	606	191	states	states	PROPN
taxlaw-6682	606	192	(	(	PUNCT
taxlaw-6682	606	193	and	and	CCONJ
taxlaw-6682	606	194	deduct	deduct	VERB
taxlaw-6682	606	195	their	their	PRON
taxlaw-6682	606	196	interest	interest	NOUN
taxlaw-6682	606	197	expenses	expense	NOUN
taxlaw-6682	606	198	)	)	PUNCT
taxlaw-6682	606	199	,	,	PUNCT
taxlaw-6682	606	200	and	and	CCONJ
taxlaw-6682	606	201	then	then	ADV
taxlaw-6682	606	202	invest	invest	VERB
taxlaw-6682	606	203	the	the	DET
taxlaw-6682	606	204	proceeds	proceed	NOUN
taxlaw-6682	606	205	abroad	abroad	ADV
taxlaw-6682	606	206	,	,	PUNCT
taxlaw-6682	606	207	effectively	effectively	ADV
taxlaw-6682	606	208	earning	earn	VERB
taxlaw-6682	606	209	tax	tax	NOUN
taxlaw-6682	606	210	-	-	PUNCT
taxlaw-6682	606	211	exempt	exempt	ADJ
taxlaw-6682	606	212	income	income	NOUN
taxlaw-6682	606	213	under	under	ADP
taxlaw-6682	606	214	a	a	DET
taxlaw-6682	606	215	territorial	territorial	ADJ
taxlaw-6682	606	216	system	system	NOUN
taxlaw-6682	606	217	.	.	PUNCT
taxlaw-6682	607	1	others	other	NOUN
taxlaw-6682	607	2	answer	answer	VERB
taxlaw-6682	607	3	that	that	SCONJ
taxlaw-6682	607	4	the	the	DET
taxlaw-6682	607	5	added	add	VERB
taxlaw-6682	607	6	domestic	domestic	ADJ
taxlaw-6682	607	7	investment	investment	NOUN
taxlaw-6682	607	8	,	,	PUNCT
taxlaw-6682	607	9	due	due	ADP
taxlaw-6682	607	10	to	to	ADP
taxlaw-6682	607	11	the	the	DET
taxlaw-6682	607	12	expansion	expansion	NOUN
taxlaw-6682	607	13	of	of	ADP
taxlaw-6682	607	14	u.s	u.s	PROPN
taxlaw-6682	607	15	.	.	PROPN
taxlaw-6682	607	16	mnes	mne	NOUN
taxlaw-6682	607	17	,	,	PUNCT
taxlaw-6682	607	18	will	will	AUX
taxlaw-6682	607	19	compensate	compensate	VERB
taxlaw-6682	607	20	for	for	ADP
taxlaw-6682	607	21	any	any	DET
taxlaw-6682	607	22	u.s	u.s	PROPN
taxlaw-6682	607	23	.	.	PROPN
taxlaw-6682	607	24	revenue	revenue	NOUN
taxlaw-6682	607	25	loss	loss	NOUN
taxlaw-6682	607	26	“	"	PUNCT
taxlaw-6682	607	27	so	so	ADV
taxlaw-6682	607	28	from	from	ADP
taxlaw-6682	607	29	the	the	DET
taxlaw-6682	607	30	standpoint	standpoint	NOUN
taxlaw-6682	607	31	of	of	ADP
taxlaw-6682	607	32	the	the	DET
taxlaw-6682	607	33	u.s	u.s	PROPN
taxlaw-6682	607	34	.	.	PROPN
taxlaw-6682	607	35	tax	tax	NOUN
taxlaw-6682	607	36	system	system	NOUN
taxlaw-6682	607	37	,	,	PUNCT
taxlaw-6682	607	38	the	the	DET
taxlaw-6682	607	39	borrowing	borrowing	NOUN
taxlaw-6682	607	40	does	do	AUX
taxlaw-6682	607	41	not	not	PART
taxlaw-6682	607	42	simply	simply	ADV
taxlaw-6682	607	43	generate	generate	VERB
taxlaw-6682	607	44	uncompensated	uncompensated	ADJ
taxlaw-6682	607	45	interest	interest	NOUN
taxlaw-6682	607	46	deductions	deduction	NOUN
taxlaw-6682	607	47	,	,	PUNCT
taxlaw-6682	607	48	but	but	CCONJ
taxlaw-6682	607	49	instead	instead	ADV
taxlaw-6682	607	50	a	a	DET
taxlaw-6682	607	51	domestic	domestic	ADJ
taxlaw-6682	607	52	tax	tax	NOUN
taxlaw-6682	607	53	base	base	NOUN
taxlaw-6682	607	54	that	that	PRON
taxlaw-6682	607	55	is	be	AUX
taxlaw-6682	607	56	equivalent	equivalent	ADJ
taxlaw-6682	607	57	to	to	PART
taxlaw-6682	607	58	(	(	PUNCT
taxlaw-6682	607	59	quite	quite	ADV
taxlaw-6682	607	60	possibly	possibly	ADV
taxlaw-6682	607	61	greater	great	ADJ
taxlaw-6682	607	62	than	than	ADP
taxlaw-6682	607	63	)	)	PUNCT
taxlaw-6682	607	64	the	the	DET
taxlaw-6682	607	65	tax	tax	NOUN
taxlaw-6682	607	66	base	base	NOUN
taxlaw-6682	607	67	that	that	PRON
taxlaw-6682	607	68	would	would	AUX
taxlaw-6682	607	69	be	be	AUX
taxlaw-6682	607	70	forthcoming	forthcoming	ADJ
taxlaw-6682	607	71	if	if	SCONJ
taxlaw-6682	607	72	the	the	DET
taxlaw-6682	607	73	borrowing	borrowing	NOUN
taxlaw-6682	607	74	proceeds	proceed	NOUN
taxlaw-6682	607	75	were	be	AUX
taxlaw-6682	607	76	the	the	DET
taxlaw-6682	607	77	corporation	corporation	NOUN
taxlaw-6682	607	78	.	.	PUNCT
taxlaw-6682	608	1	nor	nor	CCONJ
taxlaw-6682	608	2	have	have	AUX
taxlaw-6682	608	3	they	they	PRON
taxlaw-6682	608	4	treated	treat	VERB
taxlaw-6682	608	5	as	as	ADP
taxlaw-6682	608	6	taxpayers	taxpayer	NOUN
taxlaw-6682	608	7	those	those	PRON
taxlaw-6682	608	8	upon	upon	SCONJ
taxlaw-6682	608	9	whom	whom	PRON
taxlaw-6682	608	10	no	no	DET
taxlaw-6682	608	11	legal	legal	ADJ
taxlaw-6682	608	12	duty	duty	NOUN
taxlaw-6682	608	13	to	to	PART
taxlaw-6682	608	14	pay	pay	VERB
taxlaw-6682	608	15	the	the	DET
taxlaw-6682	608	16	tax	tax	NOUN
taxlaw-6682	608	17	is	be	AUX
taxlaw-6682	608	18	laid	lay	VERB
taxlaw-6682	608	19	.	.	PUNCT
taxlaw-6682	609	1	measured	measure	VERB
taxlaw-6682	609	2	by	by	ADP
taxlaw-6682	609	3	these	these	DET
taxlaw-6682	609	4	standards	standard	NOUN
taxlaw-6682	609	5	our	our	PRON
taxlaw-6682	609	6	statutes	statute	NOUN
taxlaw-6682	609	7	afford	afford	VERB
taxlaw-6682	609	8	no	no	DET
taxlaw-6682	609	9	scope	scope	NOUN
taxlaw-6682	609	10	for	for	ADP
taxlaw-6682	609	11	saying	say	VERB
taxlaw-6682	609	12	that	that	SCONJ
taxlaw-6682	609	13	the	the	DET
taxlaw-6682	609	14	stockholder	stockholder	NOUN
taxlaw-6682	609	15	of	of	ADP
taxlaw-6682	609	16	a	a	DET
taxlaw-6682	609	17	british	british	ADJ
taxlaw-6682	609	18	corporation	corporation	NOUN
taxlaw-6682	609	19	pays	pay	VERB
taxlaw-6682	609	20	the	the	DET
taxlaw-6682	609	21	tax	tax	NOUN
taxlaw-6682	609	22	which	which	PRON
taxlaw-6682	609	23	is	be	AUX
taxlaw-6682	609	24	laid	lay	VERB
taxlaw-6682	609	25	upon	upon	SCONJ
taxlaw-6682	609	26	and	and	CCONJ
taxlaw-6682	609	27	collected	collect	VERB
taxlaw-6682	609	28	from	from	ADP
taxlaw-6682	609	29	the	the	DET
taxlaw-6682	609	30	corporation	corporation	NOUN
taxlaw-6682	609	31	.	.	PUNCT
taxlaw-6682	610	1	159	159	NUM
taxlaw-6682	610	2	u.s	u.s	PROPN
taxlaw-6682	610	3	.	.	PROPN
taxlaw-6682	610	4	model	model	PROPN
taxlaw-6682	610	5	tax	tax	PROPN
taxlaw-6682	610	6	convention	convention	NOUN
taxlaw-6682	610	7	art	art	NOUN
taxlaw-6682	610	8	.	.	PUNCT
taxlaw-6682	611	1	2(4	2(4	NUM
taxlaw-6682	611	2	)	)	PUNCT
taxlaw-6682	611	3	(	(	PUNCT
taxlaw-6682	611	4	2016	2016	NUM
taxlaw-6682	611	5	)	)	PUNCT
taxlaw-6682	611	6	.	.	PUNCT
taxlaw-6682	612	1	the	the	DET
taxlaw-6682	612	2	united	united	PROPN
taxlaw-6682	612	3	kingdom	kingdom	PROPN
taxlaw-6682	612	4	has	have	AUX
taxlaw-6682	612	5	taken	take	VERB
taxlaw-6682	612	6	a	a	DET
taxlaw-6682	612	7	similar	similar	ADJ
taxlaw-6682	612	8	approach	approach	NOUN
taxlaw-6682	612	9	with	with	ADP
taxlaw-6682	612	10	its	its	PRON
taxlaw-6682	612	11	“	"	PUNCT
taxlaw-6682	612	12	diverted	divert	VERB
taxlaw-6682	612	13	profits	profit	NOUN
taxlaw-6682	612	14	tax	tax	NOUN
taxlaw-6682	612	15	”	"	PUNCT
taxlaw-6682	612	16	,	,	PUNCT
taxlaw-6682	612	17	see	see	VERB
taxlaw-6682	612	18	reuven	reuven	PROPN
taxlaw-6682	612	19	s.	s.	PROPN
taxlaw-6682	612	20	avi	avi	PROPN
taxlaw-6682	612	21	-	-	PUNCT
taxlaw-6682	612	22	yonah	yonah	ADJ
taxlaw-6682	612	23	,	,	PUNCT
taxlaw-6682	612	24	three	three	NUM
taxlaw-6682	612	25	steps	step	NOUN
taxlaw-6682	612	26	forward	forward	ADV
taxlaw-6682	612	27	,	,	PUNCT
taxlaw-6682	612	28	one	one	NUM
taxlaw-6682	612	29	step	step	NOUN
taxlaw-6682	612	30	back	back	ADV
taxlaw-6682	612	31	?	?	PUNCT
taxlaw-6682	613	1	reflections	reflection	NOUN
taxlaw-6682	613	2	on	on	ADP
taxlaw-6682	613	3	'	'	PUNCT
taxlaw-6682	613	4	google	google	PROPN
taxlaw-6682	613	5	taxes	taxis	NOUN
taxlaw-6682	613	6	'	'	PART
taxlaw-6682	613	7	,	,	PUNCT
taxlaw-6682	613	8	beps	bep	NOUN
taxlaw-6682	613	9	,	,	PUNCT
taxlaw-6682	613	10	and	and	CCONJ
taxlaw-6682	613	11	the	the	DET
taxlaw-6682	613	12	dbct	dbct	NOUN
taxlaw-6682	613	13	2	2	NUM
taxlaw-6682	613	14	(	(	PUNCT
taxlaw-6682	613	15	u.	u.	PROPN
taxlaw-6682	613	16	mich	mich	PROPN
taxlaw-6682	613	17	.	.	PUNCT
taxlaw-6682	614	1	pub	pub	NOUN
taxlaw-6682	614	2	.	.	PUNCT
taxlaw-6682	615	1	l.	l.	PROPN
taxlaw-6682	615	2	research	research	PROPN
taxlaw-6682	615	3	paper	paper	PROPN
taxlaw-6682	615	4	no	no	NOUN
taxlaw-6682	615	5	.	.	PUNCT
taxlaw-6682	616	1	516	516	NUM
taxlaw-6682	616	2	,	,	PUNCT
taxlaw-6682	616	3	2016	2016	NUM
taxlaw-6682	616	4	)	)	PUNCT
taxlaw-6682	616	5	.	.	PUNCT
taxlaw-6682	617	1	160	160	NUM
taxlaw-6682	617	2	bret	bret	PROPN
taxlaw-6682	617	3	wells	wells	PROPN
taxlaw-6682	617	4	,	,	PUNCT
taxlaw-6682	617	5	international	international	ADJ
taxlaw-6682	617	6	tax	tax	NOUN
taxlaw-6682	617	7	reform	reform	NOUN
taxlaw-6682	617	8	by	by	ADP
taxlaw-6682	617	9	means	mean	NOUN
taxlaw-6682	617	10	of	of	ADP
taxlaw-6682	617	11	corporate	corporate	ADJ
taxlaw-6682	617	12	integration	integration	NOUN
taxlaw-6682	617	13	,	,	PUNCT
taxlaw-6682	617	14	20	20	NUM
taxlaw-6682	617	15	fla	fla	NOUN
taxlaw-6682	617	16	.	.	PUNCT
taxlaw-6682	618	1	tax	tax	PROPN
taxlaw-6682	618	2	rev	rev	PROPN
taxlaw-6682	618	3	.	.	PROPN
taxlaw-6682	618	4	70	70	NUM
taxlaw-6682	618	5	,	,	PUNCT
taxlaw-6682	618	6	107	107	NUM
taxlaw-6682	618	7	(	(	PUNCT
taxlaw-6682	618	8	2016	2016	NUM
taxlaw-6682	618	9	)	)	PUNCT
taxlaw-6682	618	10	(	(	PUNCT
taxlaw-6682	618	11	“	"	PUNCT
taxlaw-6682	618	12	a	a	DET
taxlaw-6682	618	13	recent	recent	ADJ
taxlaw-6682	618	14	example	example	NOUN
taxlaw-6682	618	15	of	of	ADP
taxlaw-6682	618	16	a	a	DET
taxlaw-6682	618	17	major	major	ADJ
taxlaw-6682	618	18	us	us	PROPN
taxlaw-6682	618	19	trading	trading	NOUN
taxlaw-6682	618	20	partner	partner	NOUN
taxlaw-6682	618	21	taking	take	VERB
taxlaw-6682	618	22	this	this	DET
taxlaw-6682	618	23	same	same	ADJ
taxlaw-6682	618	24	position	position	NOUN
taxlaw-6682	618	25	with	with	ADP
taxlaw-6682	618	26	respect	respect	NOUN
taxlaw-6682	618	27	to	to	ADP
taxlaw-6682	618	28	new	new	ADJ
taxlaw-6682	618	29	legislation	legislation	NOUN
taxlaw-6682	618	30	is	be	AUX
taxlaw-6682	618	31	provided	provide	VERB
taxlaw-6682	618	32	by	by	ADP
taxlaw-6682	618	33	the	the	DET
taxlaw-6682	618	34	united	united	PROPN
taxlaw-6682	618	35	kingdom	kingdom	PROPN
taxlaw-6682	618	36	.	.	PUNCT
taxlaw-6682	619	1	in	in	ADP
taxlaw-6682	619	2	this	this	DET
taxlaw-6682	619	3	regard	regard	NOUN
taxlaw-6682	619	4	,	,	PUNCT
taxlaw-6682	619	5	the	the	DET
taxlaw-6682	619	6	united	united	PROPN
taxlaw-6682	619	7	kingdom	kingdom	PROPN
taxlaw-6682	619	8	has	have	AUX
taxlaw-6682	619	9	taken	take	VERB
taxlaw-6682	619	10	the	the	DET
taxlaw-6682	619	11	position	position	NOUN
taxlaw-6682	619	12	that	that	PRON
taxlaw-6682	619	13	its	its	PRON
taxlaw-6682	619	14	new	new	ADJ
taxlaw-6682	619	15	diverted	divert	VERB
taxlaw-6682	619	16	profits	profit	NOUN
taxlaw-6682	619	17	regime	regime	NOUN
taxlaw-6682	619	18	is	be	AUX
taxlaw-6682	619	19	a	a	DET
taxlaw-6682	619	20	new	new	ADJ
taxlaw-6682	619	21	tax	tax	NOUN
taxlaw-6682	619	22	that	that	PRON
taxlaw-6682	619	23	is	be	AUX
taxlaw-6682	619	24	not	not	PART
taxlaw-6682	619	25	‘	'	PUNCT
taxlaw-6682	619	26	identical	identical	ADJ
taxlaw-6682	619	27	or	or	CCONJ
taxlaw-6682	619	28	substantially	substantially	ADV
taxlaw-6682	619	29	similar	similar	ADJ
taxlaw-6682	619	30	’	'	PUNCT
taxlaw-6682	619	31	to	to	ADP
taxlaw-6682	619	32	any	any	DET
taxlaw-6682	619	33	earlier	early	ADJ
taxlaw-6682	619	34	uk	uk	PROPN
taxlaw-6682	619	35	income	income	NOUN
taxlaw-6682	619	36	tax	tax	NOUN
taxlaw-6682	619	37	,	,	PUNCT
taxlaw-6682	619	38	and	and	CCONJ
taxlaw-6682	619	39	accordingly	accordingly	ADV
taxlaw-6682	619	40	the	the	DET
taxlaw-6682	619	41	uk	uk	PROPN
taxlaw-6682	619	42	has	have	AUX
taxlaw-6682	619	43	taken	take	VERB
taxlaw-6682	619	44	the	the	DET
taxlaw-6682	619	45	position	position	NOUN
taxlaw-6682	619	46	that	that	PRON
taxlaw-6682	619	47	its	its	PRON
taxlaw-6682	619	48	new	new	ADJ
taxlaw-6682	619	49	diverted	divert	VERB
taxlaw-6682	619	50	profits	profit	NOUN
taxlaw-6682	619	51	tax	tax	NOUN
taxlaw-6682	619	52	regime	regime	NOUN
taxlaw-6682	619	53	can	can	AUX
taxlaw-6682	619	54	be	be	AUX
taxlaw-6682	619	55	applied	apply	VERB
taxlaw-6682	619	56	in	in	ADP
taxlaw-6682	619	57	preference	preference	NOUN
taxlaw-6682	619	58	to	to	ADP
taxlaw-6682	619	59	any	any	DET
taxlaw-6682	619	60	treaty	treaty	NOUN
taxlaw-6682	619	61	provision	provision	NOUN
taxlaw-6682	619	62	without	without	ADP
taxlaw-6682	619	63	violating	violate	VERB
taxlaw-6682	619	64	its	its	PRON
taxlaw-6682	619	65	treaty	treaty	NOUN
taxlaw-6682	619	66	obligations	obligation	NOUN
taxlaw-6682	619	67	.	.	PUNCT
taxlaw-6682	619	68	”	"	PUNCT
taxlaw-6682	619	69	)	)	PUNCT
taxlaw-6682	619	70	.	.	PUNCT
taxlaw-6682	620	1	161	161	NUM
taxlaw-6682	620	2	tax	tax	NOUN
taxlaw-6682	620	3	cuts	cut	NOUN
taxlaw-6682	620	4	and	and	CCONJ
taxlaw-6682	620	5	jobs	job	NOUN
taxlaw-6682	620	6	act	act	PROPN
taxlaw-6682	620	7	,	,	PUNCT
taxlaw-6682	620	8	26	26	NUM
taxlaw-6682	620	9	i.r.c	i.r.c	NOUN
taxlaw-6682	620	10	.	.	PUNCT
taxlaw-6682	621	1	§	§	PROPN
taxlaw-6682	621	2	245a	245a	PROPN
taxlaw-6682	621	3	(	(	PUNCT
taxlaw-6682	621	4	2017	2017	NUM
taxlaw-6682	621	5	)	)	PUNCT
taxlaw-6682	621	6	.	.	PUNCT
taxlaw-6682	622	1	162	162	NUM
taxlaw-6682	622	2	see	see	VERB
taxlaw-6682	622	3	tax	tax	NOUN
taxlaw-6682	622	4	reform	reform	NOUN
taxlaw-6682	622	5	task	task	NOUN
taxlaw-6682	622	6	force	force	NOUN
taxlaw-6682	622	7	,	,	PUNCT
taxlaw-6682	622	8	supra	supra	PROPN
taxlaw-6682	622	9	note	note	NOUN
taxlaw-6682	622	10	30	30	NUM
taxlaw-6682	622	11	,	,	PUNCT
taxlaw-6682	622	12	at	at	ADP
taxlaw-6682	622	13	28	28	NUM
taxlaw-6682	622	14	.	.	PUNCT
taxlaw-6682	623	1	163	163	NUM
taxlaw-6682	623	2	staff	staff	NOUN
taxlaw-6682	623	3	of	of	ADP
taxlaw-6682	623	4	s.	s.	PROPN
taxlaw-6682	623	5	comm	comm	PROPN
taxlaw-6682	623	6	.	.	PUNCT
taxlaw-6682	624	1	on	on	ADP
taxlaw-6682	624	2	finance	finance	NOUN
taxlaw-6682	624	3	,	,	PUNCT
taxlaw-6682	624	4	comprehensive	comprehensive	ADJ
taxlaw-6682	624	5	tax	tax	NOUN
taxlaw-6682	624	6	reform	reform	NOUN
taxlaw-6682	624	7	for	for	ADP
taxlaw-6682	624	8	2015	2015	NUM
taxlaw-6682	624	9	and	and	CCONJ
taxlaw-6682	624	10	beyond	beyond	ADP
taxlaw-6682	624	11	,	,	PUNCT
taxlaw-6682	624	12	113th	113th	PROPN
taxlaw-6682	624	13	cong	cong	PROPN
taxlaw-6682	624	14	.	.	PROPN
taxlaw-6682	624	15	,	,	PUNCT
taxlaw-6682	624	16	252	252	NUM
taxlaw-6682	624	17	(	(	PUNCT
taxlaw-6682	624	18	2014	2014	NUM
taxlaw-6682	624	19	)	)	PUNCT
taxlaw-6682	624	20	.	.	PUNCT
taxlaw-6682	625	1	164	164	NUM
taxlaw-6682	626	1	i	i	PRON
taxlaw-6682	626	2	d.	d.	PROPN
taxlaw-6682	626	3	at	at	ADP
taxlaw-6682	626	4	241	241	NUM
taxlaw-6682	626	5	.	.	PUNCT
taxlaw-6682	626	6	2020	2020	NUM
taxlaw-6682	626	7	]	]	PUNCT
taxlaw-6682	627	1	the	the	DET
taxlaw-6682	627	2	case	case	NOUN
taxlaw-6682	627	3	for	for	ADP
taxlaw-6682	627	4	tax	tax	NOUN
taxlaw-6682	627	5	integration	integration	NOUN
taxlaw-6682	627	6	and	and	CCONJ
taxlaw-6682	627	7	current	current	ADJ
taxlaw-6682	627	8	-	-	PUNCT
taxlaw-6682	627	9	base	base	NOUN
taxlaw-6682	627	10	taxation	taxation	NOUN
taxlaw-6682	627	11	27	27	NUM
taxlaw-6682	627	12	invested	invest	VERB
taxlaw-6682	627	13	domestically	domestically	ADV
taxlaw-6682	627	14	by	by	ADP
taxlaw-6682	627	15	the	the	DET
taxlaw-6682	627	16	same	same	ADJ
taxlaw-6682	627	17	entity	entity	NOUN
taxlaw-6682	627	18	that	that	PRON
taxlaw-6682	627	19	does	do	VERB
taxlaw-6682	627	20	the	the	DET
taxlaw-6682	627	21	borrowing	borrowing	NOUN
taxlaw-6682	627	22	.	.	PUNCT
taxlaw-6682	627	23	”165	”165	PUNCT
taxlaw-6682	628	1	however	however	ADV
taxlaw-6682	628	2	,	,	PUNCT
taxlaw-6682	628	3	this	this	DET
taxlaw-6682	628	4	answer	answer	NOUN
taxlaw-6682	628	5	assumes	assume	VERB
taxlaw-6682	628	6	that	that	SCONJ
taxlaw-6682	628	7	u.s	u.s	PROPN
taxlaw-6682	628	8	.	.	PROPN
taxlaw-6682	628	9	mnes	mne	NOUN
taxlaw-6682	628	10	will	will	AUX
taxlaw-6682	628	11	indeed	indeed	ADV
taxlaw-6682	628	12	stop	stop	VERB
taxlaw-6682	628	13	shifting	shift	VERB
taxlaw-6682	628	14	profits	profit	NOUN
taxlaw-6682	628	15	abroad	abroad	ADV
taxlaw-6682	628	16	,	,	PUNCT
taxlaw-6682	628	17	which	which	PRON
taxlaw-6682	628	18	may	may	AUX
taxlaw-6682	628	19	not	not	PART
taxlaw-6682	628	20	be	be	AUX
taxlaw-6682	628	21	realistic	realistic	ADJ
taxlaw-6682	628	22	due	due	ADP
taxlaw-6682	628	23	to	to	ADP
taxlaw-6682	628	24	the	the	DET
taxlaw-6682	628	25	incentives	incentive	NOUN
taxlaw-6682	628	26	to	to	PART
taxlaw-6682	628	27	shift	shift	VERB
taxlaw-6682	628	28	income	income	NOUN
taxlaw-6682	628	29	abroad	abroad	ADV
taxlaw-6682	628	30	to	to	PART
taxlaw-6682	628	31	attain	attain	VERB
taxlaw-6682	628	32	lower	low	ADJ
taxlaw-6682	628	33	tax	tax	NOUN
taxlaw-6682	628	34	rates.166	rates.166	NOUN
taxlaw-6682	628	35	given	give	VERB
taxlaw-6682	628	36	the	the	DET
taxlaw-6682	628	37	current	current	ADJ
taxlaw-6682	628	38	dysfunctional	dysfunctional	ADJ
taxlaw-6682	628	39	transfer	transfer	NOUN
taxlaw-6682	628	40	pricing	pricing	NOUN
taxlaw-6682	628	41	system	system	NOUN
taxlaw-6682	628	42	,	,	PUNCT
taxlaw-6682	628	43	this	this	DET
taxlaw-6682	628	44	assumption	assumption	NOUN
taxlaw-6682	628	45	might	might	AUX
taxlaw-6682	628	46	prove	prove	VERB
taxlaw-6682	628	47	itself	itself	PRON
taxlaw-6682	628	48	risky.167	risky.167	ADV
taxlaw-6682	628	49	regardless	regardless	ADV
taxlaw-6682	628	50	of	of	ADP
taxlaw-6682	628	51	revenue	revenue	NOUN
taxlaw-6682	628	52	considerations	consideration	NOUN
taxlaw-6682	628	53	,	,	PUNCT
taxlaw-6682	628	54	allowing	allow	VERB
taxlaw-6682	628	55	u.s	u.s	PROPN
taxlaw-6682	628	56	.	.	PROPN
taxlaw-6682	628	57	mnes	mne	NOUN
taxlaw-6682	628	58	to	to	PART
taxlaw-6682	628	59	exclude	exclude	VERB
taxlaw-6682	628	60	their	their	PRON
taxlaw-6682	628	61	foreign	foreign	ADJ
taxlaw-6682	628	62	earnings	earning	NOUN
taxlaw-6682	628	63	from	from	ADP
taxlaw-6682	628	64	their	their	PRON
taxlaw-6682	628	65	taxable	taxable	ADJ
taxlaw-6682	628	66	income	income	NOUN
taxlaw-6682	628	67	would	would	AUX
taxlaw-6682	628	68	be	be	AUX
taxlaw-6682	628	69	a	a	DET
taxlaw-6682	628	70	direct	direct	ADJ
taxlaw-6682	628	71	contradiction	contradiction	NOUN
taxlaw-6682	628	72	to	to	ADP
taxlaw-6682	628	73	the	the	DET
taxlaw-6682	628	74	basic	basic	ADJ
taxlaw-6682	628	75	tax	tax	NOUN
taxlaw-6682	628	76	principle	principle	NOUN
taxlaw-6682	628	77	of	of	ADP
taxlaw-6682	628	78	fairness	fairness	NOUN
taxlaw-6682	628	79	,	,	PUNCT
taxlaw-6682	628	80	as	as	SCONJ
taxlaw-6682	628	81	embedded	embed	VERB
taxlaw-6682	628	82	in	in	ADP
taxlaw-6682	628	83	the	the	DET
taxlaw-6682	628	84	principle	principle	NOUN
taxlaw-6682	628	85	of	of	ADP
taxlaw-6682	628	86	cen.168	cen.168	NOUN
taxlaw-6682	628	87	assume	assume	VERB
taxlaw-6682	628	88	there	there	PRON
taxlaw-6682	628	89	are	be	VERB
taxlaw-6682	628	90	two	two	NUM
taxlaw-6682	628	91	companies	company	NOUN
taxlaw-6682	628	92	,	,	PUNCT
taxlaw-6682	628	93	both	both	PRON
taxlaw-6682	628	94	earning	earn	VERB
taxlaw-6682	628	95	$	$	SYM
taxlaw-6682	628	96	100	100	NUM
taxlaw-6682	628	97	a	a	DET
taxlaw-6682	628	98	year	year	NOUN
taxlaw-6682	628	99	.	.	PUNCT
taxlaw-6682	629	1	for	for	ADP
taxlaw-6682	629	2	the	the	DET
taxlaw-6682	629	3	first	first	ADJ
taxlaw-6682	629	4	company	company	NOUN
taxlaw-6682	629	5	,	,	PUNCT
taxlaw-6682	629	6	all	all	DET
taxlaw-6682	629	7	earnings	earning	NOUN
taxlaw-6682	629	8	are	be	AUX
taxlaw-6682	629	9	foreign	foreign	ADJ
taxlaw-6682	629	10	sourced	source	VERB
taxlaw-6682	629	11	,	,	PUNCT
taxlaw-6682	629	12	but	but	CCONJ
taxlaw-6682	629	13	for	for	ADP
taxlaw-6682	629	14	the	the	DET
taxlaw-6682	629	15	second	second	ADJ
taxlaw-6682	629	16	company	company	NOUN
taxlaw-6682	629	17	,	,	PUNCT
taxlaw-6682	629	18	all	all	DET
taxlaw-6682	629	19	earnings	earning	NOUN
taxlaw-6682	629	20	are	be	AUX
taxlaw-6682	629	21	domestic	domestic	ADJ
taxlaw-6682	629	22	sourced	source	VERB
taxlaw-6682	629	23	.	.	PUNCT
taxlaw-6682	630	1	on	on	ADP
taxlaw-6682	630	2	paper	paper	NOUN
taxlaw-6682	630	3	,	,	PUNCT
taxlaw-6682	630	4	those	those	DET
taxlaw-6682	630	5	corporations	corporation	NOUN
taxlaw-6682	630	6	should	should	AUX
taxlaw-6682	630	7	be	be	AUX
taxlaw-6682	630	8	taxed	tax	VERB
taxlaw-6682	630	9	the	the	DET
taxlaw-6682	630	10	same	same	ADJ
taxlaw-6682	630	11	.	.	PUNCT
taxlaw-6682	631	1	this	this	PRON
taxlaw-6682	631	2	is	be	AUX
taxlaw-6682	631	3	due	due	ADJ
taxlaw-6682	631	4	to	to	ADP
taxlaw-6682	631	5	basic	basic	ADJ
taxlaw-6682	631	6	quality	quality	NOUN
taxlaw-6682	631	7	considerations.169	considerations.169	PROPN
taxlaw-6682	631	8	as	as	SCONJ
taxlaw-6682	631	9	professor	professor	NOUN
taxlaw-6682	631	10	surrey	surrey	NOUN
taxlaw-6682	631	11	wrote	write	VERB
taxlaw-6682	631	12	in	in	ADP
taxlaw-6682	631	13	1956	1956	NUM
taxlaw-6682	631	14	:	:	PUNCT
taxlaw-6682	631	15	our	our	PRON
taxlaw-6682	631	16	immediate	immediate	ADJ
taxlaw-6682	631	17	concern	concern	NOUN
taxlaw-6682	631	18	is	be	AUX
taxlaw-6682	631	19	with	with	ADP
taxlaw-6682	631	20	united	united	PROPN
taxlaw-6682	631	21	states	states	PROPN
taxlaw-6682	631	22	corporations	corporation	NOUN
taxlaw-6682	631	23	receiving	receive	VERB
taxlaw-6682	631	24	income	income	NOUN
taxlaw-6682	631	25	from	from	ADP
taxlaw-6682	631	26	foreign	foreign	ADJ
taxlaw-6682	631	27	sources	source	NOUN
taxlaw-6682	631	28	.	.	PUNCT
taxlaw-6682	632	1	here	here	ADV
taxlaw-6682	632	2	the	the	DET
taxlaw-6682	632	3	concept	concept	NOUN
taxlaw-6682	632	4	of	of	ADP
taxlaw-6682	632	5	united	united	PROPN
taxlaw-6682	632	6	states	states	PROPN
taxlaw-6682	632	7	income	income	NOUN
taxlaw-6682	632	8	taxation	taxation	NOUN
taxlaw-6682	632	9	on	on	ADP
taxlaw-6682	632	10	worldwide	worldwide	ADJ
taxlaw-6682	632	11	income	income	NOUN
taxlaw-6682	632	12	equally	equally	ADV
taxlaw-6682	632	13	applies	apply	VERB
taxlaw-6682	632	14	.	.	PUNCT
taxlaw-6682	633	1	consequently	consequently	ADV
taxlaw-6682	633	2	,	,	PUNCT
taxlaw-6682	633	3	an	an	DET
taxlaw-6682	633	4	american	american	ADJ
taxlaw-6682	633	5	corporation	corporation	NOUN
taxlaw-6682	633	6	receiving	receive	VERB
taxlaw-6682	633	7	income	income	NOUN
taxlaw-6682	633	8	from	from	ADP
taxlaw-6682	633	9	a	a	DET
taxlaw-6682	633	10	foreign	foreign	ADJ
taxlaw-6682	633	11	source	source	NOUN
taxlaw-6682	633	12	has	have	AUX
taxlaw-6682	633	13	always	always	ADV
taxlaw-6682	633	14	been	be	AUX
taxlaw-6682	633	15	subject	subject	ADJ
taxlaw-6682	633	16	to	to	ADP
taxlaw-6682	633	17	the	the	DET
taxlaw-6682	633	18	united	united	PROPN
taxlaw-6682	633	19	states	states	PROPN
taxlaw-6682	633	20	income	income	NOUN
taxlaw-6682	633	21	tax	tax	NOUN
taxlaw-6682	633	22	.	.	PUNCT
taxlaw-6682	634	1	an	an	DET
taxlaw-6682	634	2	american	american	ADJ
taxlaw-6682	634	3	corporation	corporation	NOUN
taxlaw-6682	634	4	operating	operate	VERB
taxlaw-6682	634	5	a	a	DET
taxlaw-6682	634	6	branch	branch	NOUN
taxlaw-6682	634	7	in	in	ADP
taxlaw-6682	634	8	illinois	illinois	PROPN
taxlaw-6682	634	9	and	and	CCONJ
taxlaw-6682	634	10	a	a	DET
taxlaw-6682	634	11	branch	branch	NOUN
taxlaw-6682	634	12	in	in	ADP
taxlaw-6682	634	13	france	france	PROPN
taxlaw-6682	634	14	is	be	AUX
taxlaw-6682	634	15	therefore	therefore	ADV
taxlaw-6682	634	16	subject	subject	ADJ
taxlaw-6682	634	17	to	to	ADP
taxlaw-6682	634	18	income	income	NOUN
taxlaw-6682	634	19	tax	tax	NOUN
taxlaw-6682	634	20	on	on	ADP
taxlaw-6682	634	21	the	the	DET
taxlaw-6682	634	22	profits	profit	NOUN
taxlaw-6682	634	23	of	of	ADP
taxlaw-6682	634	24	the	the	DET
taxlaw-6682	634	25	french	french	ADJ
taxlaw-6682	634	26	branch	branch	NOUN
taxlaw-6682	634	27	just	just	ADV
taxlaw-6682	634	28	as	as	SCONJ
taxlaw-6682	634	29	it	it	PRON
taxlaw-6682	634	30	is	be	AUX
taxlaw-6682	634	31	subject	subject	ADJ
taxlaw-6682	634	32	to	to	ADP
taxlaw-6682	634	33	tax	tax	NOUN
taxlaw-6682	634	34	on	on	ADP
taxlaw-6682	634	35	the	the	DET
taxlaw-6682	634	36	profits	profit	NOUN
taxlaw-6682	634	37	of	of	ADP
taxlaw-6682	634	38	the	the	DET
taxlaw-6682	634	39	illinois	illinois	PROPN
taxlaw-6682	635	1	branch.170	branch.170	PROPN
taxlaw-6682	635	2	surrey	surrey	NOUN
taxlaw-6682	635	3	conceded	concede	VERB
taxlaw-6682	635	4	several	several	ADJ
taxlaw-6682	635	5	potential	potential	ADJ
taxlaw-6682	635	6	reasons	reason	NOUN
taxlaw-6682	635	7	for	for	ADP
taxlaw-6682	635	8	treating	treat	VERB
taxlaw-6682	635	9	foreign	foreign	ADJ
taxlaw-6682	635	10	income	income	NOUN
taxlaw-6682	635	11	in	in	ADP
taxlaw-6682	635	12	a	a	DET
taxlaw-6682	635	13	favorable	favorable	ADJ
taxlaw-6682	635	14	manner	manner	NOUN
taxlaw-6682	635	15	,	,	PUNCT
taxlaw-6682	635	16	such	such	ADJ
taxlaw-6682	635	17	as	as	ADP
taxlaw-6682	635	18	giving	give	VERB
taxlaw-6682	635	19	incentives	incentive	NOUN
taxlaw-6682	635	20	to	to	ADP
taxlaw-6682	635	21	foreign	foreign	ADJ
taxlaw-6682	635	22	trade	trade	NOUN
taxlaw-6682	635	23	and	and	CCONJ
taxlaw-6682	635	24	investment	investment	NOUN
taxlaw-6682	635	25	,	,	PUNCT
taxlaw-6682	635	26	enhancing	enhance	VERB
taxlaw-6682	635	27	the	the	DET
taxlaw-6682	635	28	competitiveness	competitiveness	NOUN
taxlaw-6682	635	29	of	of	ADP
taxlaw-6682	635	30	u.s	u.s	PROPN
taxlaw-6682	635	31	.	.	PROPN
taxlaw-6682	635	32	mnes	mne	NOUN
taxlaw-6682	635	33	,	,	PUNCT
taxlaw-6682	635	34	and	and	CCONJ
taxlaw-6682	635	35	furthering	further	VERB
taxlaw-6682	635	36	national	national	ADJ
taxlaw-6682	635	37	security	security	NOUN
taxlaw-6682	635	38	and	and	CCONJ
taxlaw-6682	635	39	foreign	foreign	ADJ
taxlaw-6682	635	40	policy	policy	NOUN
taxlaw-6682	635	41	interests	interest	NOUN
taxlaw-6682	635	42	.	.	PUNCT
taxlaw-6682	636	1	171	171	NUM
taxlaw-6682	636	2	however	however	ADV
taxlaw-6682	636	3	,	,	PUNCT
taxlaw-6682	636	4	those	those	DET
taxlaw-6682	636	5	justifications	justification	NOUN
taxlaw-6682	636	6	did	do	AUX
taxlaw-6682	636	7	not	not	PART
taxlaw-6682	636	8	stop	stop	VERB
taxlaw-6682	636	9	him	he	PRON
taxlaw-6682	636	10	from	from	ADP
taxlaw-6682	636	11	raising	raise	VERB
taxlaw-6682	636	12	a	a	DET
taxlaw-6682	636	13	somewhat	somewhat	ADV
taxlaw-6682	636	14	obvious	obvious	ADJ
taxlaw-6682	636	15	question	question	NOUN
taxlaw-6682	636	16	:	:	PUNCT
taxlaw-6682	636	17	[	[	X
taxlaw-6682	636	18	i]f	i]f	ADP
taxlaw-6682	636	19	these	these	DET
taxlaw-6682	636	20	arguments	argument	NOUN
taxlaw-6682	636	21	of	of	ADP
taxlaw-6682	636	22	incentive	incentive	NOUN
taxlaw-6682	636	23	and	and	CCONJ
taxlaw-6682	636	24	competition	competition	NOUN
taxlaw-6682	636	25	and	and	CCONJ
taxlaw-6682	636	26	national	national	ADJ
taxlaw-6682	636	27	security	security	NOUN
taxlaw-6682	636	28	are	be	AUX
taxlaw-6682	636	29	regarded	regard	VERB
taxlaw-6682	636	30	as	as	ADP
taxlaw-6682	636	31	pertinent	pertinent	ADJ
taxlaw-6682	636	32	to	to	ADP
taxlaw-6682	636	33	a	a	DET
taxlaw-6682	636	34	consideration	consideration	NOUN
taxlaw-6682	636	35	of	of	ADP
taxlaw-6682	636	36	the	the	DET
taxlaw-6682	636	37	rate	rate	NOUN
taxlaw-6682	636	38	of	of	ADP
taxlaw-6682	636	39	corporate	corporate	ADJ
taxlaw-6682	636	40	income	income	NOUN
taxlaw-6682	636	41	tax	tax	NOUN
taxlaw-6682	636	42	to	to	PART
taxlaw-6682	636	43	be	be	AUX
taxlaw-6682	636	44	applied	apply	VERB
taxlaw-6682	636	45	to	to	ADP
taxlaw-6682	636	46	profits	profit	NOUN
taxlaw-6682	636	47	from	from	ADP
taxlaw-6682	636	48	foreign	foreign	ADJ
taxlaw-6682	636	49	activities	activity	NOUN
taxlaw-6682	636	50	,	,	PUNCT
taxlaw-6682	636	51	they	they	PRON
taxlaw-6682	636	52	can	can	AUX
taxlaw-6682	636	53	be	be	AUX
taxlaw-6682	636	54	made	make	VERB
taxlaw-6682	636	55	equally	equally	ADV
taxlaw-6682	636	56	persuasive	persuasive	ADJ
taxlaw-6682	636	57	as	as	ADP
taxlaw-6682	636	58	to	to	ADP
taxlaw-6682	636	59	domestic	domestic	ADJ
taxlaw-6682	636	60	activities	activity	NOUN
taxlaw-6682	636	61	.	.	PUNCT
taxlaw-6682	637	1	able	able	ADJ
taxlaw-6682	637	2	publicists	publicist	NOUN
taxlaw-6682	637	3	could	could	AUX
taxlaw-6682	637	4	take	take	VERB
taxlaw-6682	637	5	arguments	argument	NOUN
taxlaw-6682	637	6	of	of	ADP
taxlaw-6682	637	7	this	this	DET
taxlaw-6682	637	8	nature	nature	NOUN
taxlaw-6682	637	9	and	and	CCONJ
taxlaw-6682	637	10	with	with	ADP
taxlaw-6682	637	11	a	a	DET
taxlaw-6682	637	12	165	165	NUM
taxlaw-6682	637	13	tax	tax	NOUN
taxlaw-6682	637	14	reform	reform	NOUN
taxlaw-6682	637	15	options	option	NOUN
taxlaw-6682	637	16	:	:	PUNCT
taxlaw-6682	637	17	international	international	ADJ
taxlaw-6682	637	18	issues	issue	NOUN
taxlaw-6682	637	19	:	:	PUNCT
taxlaw-6682	637	20	hearing	hear	VERB
taxlaw-6682	637	21	before	before	ADP
taxlaw-6682	637	22	the	the	DET
taxlaw-6682	637	23	s.	s.	PROPN
taxlaw-6682	637	24	comm	comm	NOUN
taxlaw-6682	637	25	.	.	PUNCT
taxlaw-6682	638	1	on	on	ADP
taxlaw-6682	638	2	finance	finance	NOUN
taxlaw-6682	638	3	,	,	PUNCT
taxlaw-6682	638	4	112th	112th	PROPN
taxlaw-6682	638	5	cong	cong	NOUN
taxlaw-6682	638	6	.	.	PUNCT
taxlaw-6682	639	1	10	10	NUM
taxlaw-6682	639	2	(	(	PUNCT
taxlaw-6682	639	3	2011	2011	NUM
taxlaw-6682	639	4	)	)	PUNCT
taxlaw-6682	639	5	(	(	PUNCT
taxlaw-6682	639	6	statement	statement	NOUN
taxlaw-6682	639	7	of	of	ADP
taxlaw-6682	639	8	professor	professor	PROPN
taxlaw-6682	639	9	james	james	PROPN
taxlaw-6682	639	10	r.	r.	PROPN
taxlaw-6682	639	11	hines	hines	PROPN
taxlaw-6682	639	12	,	,	PUNCT
taxlaw-6682	639	13	jr	jr	PROPN
taxlaw-6682	639	14	.	.	PROPN
taxlaw-6682	639	15	)	)	PUNCT
taxlaw-6682	639	16	,	,	PUNCT
taxlaw-6682	639	17	available	available	ADJ
taxlaw-6682	639	18	at	at	ADP
taxlaw-6682	639	19	https://www.finance.senate.gov/imo/media/doc/testimony%20of%20james%20hines.pdf	https://www.finance.senate.gov/imo/media/doc/testimony%20of%20james%20hines.pdf	X
taxlaw-6682	639	20	[	[	X
taxlaw-6682	639	21	https://perma.cc/l723sknf	https://perma.cc/l723sknf	PROPN
taxlaw-6682	639	22	]	]	PUNCT
taxlaw-6682	639	23	.	.	PUNCT
taxlaw-6682	640	1	166	166	NUM
taxlaw-6682	640	2	mcdonald	mcdonald	NOUN
taxlaw-6682	640	3	,	,	PUNCT
taxlaw-6682	640	4	supra	supra	PROPN
taxlaw-6682	640	5	note	note	PROPN
taxlaw-6682	640	6	147	147	NUM
taxlaw-6682	640	7	,	,	PUNCT
taxlaw-6682	640	8	at	at	ADP
taxlaw-6682	640	9	4	4	NUM
taxlaw-6682	640	10	.	.	NOUN
taxlaw-6682	640	11	167	167	NUM
taxlaw-6682	640	12	tax	tax	NOUN
taxlaw-6682	640	13	reform	reform	NOUN
taxlaw-6682	640	14	options	option	NOUN
taxlaw-6682	640	15	:	:	PUNCT
taxlaw-6682	640	16	international	international	ADJ
taxlaw-6682	640	17	issues	issue	NOUN
taxlaw-6682	640	18	:	:	PUNCT
taxlaw-6682	640	19	before	before	ADP
taxlaw-6682	640	20	the	the	DET
taxlaw-6682	640	21	s.	s.	PROPN
taxlaw-6682	640	22	comm	comm	NOUN
taxlaw-6682	640	23	.	.	PUNCT
taxlaw-6682	641	1	on	on	ADP
taxlaw-6682	641	2	finance	finance	NOUN
taxlaw-6682	641	3	,	,	PUNCT
taxlaw-6682	641	4	112th	112th	PROPN
taxlaw-6682	641	5	cong	cong	NOUN
taxlaw-6682	641	6	.	.	PUNCT
taxlaw-6682	642	1	3	3	NUM
taxlaw-6682	642	2	(	(	PUNCT
taxlaw-6682	642	3	2011	2011	NUM
taxlaw-6682	642	4	)	)	PUNCT
taxlaw-6682	642	5	(	(	PUNCT
taxlaw-6682	642	6	testimony	testimony	NOUN
taxlaw-6682	642	7	of	of	ADP
taxlaw-6682	642	8	professor	professor	NOUN
taxlaw-6682	642	9	reuven	reuven	PROPN
taxlaw-6682	642	10	s.	s.	PROPN
taxlaw-6682	642	11	avi	avi	PROPN
taxlaw-6682	642	12	-	-	PUNCT
taxlaw-6682	642	13	yonah	yonah	ADJ
taxlaw-6682	642	14	)	)	PUNCT
taxlaw-6682	642	15	,	,	PUNCT
taxlaw-6682	642	16	available	available	ADJ
taxlaw-6682	642	17	at	at	ADP
taxlaw-6682	642	18	https://www.finance.senate.gov/imo/media/doc/testimony%20of%20reuven%20avi-yonah.pdf	https://www.finance.senate.gov/imo/media/doc/testimony%20of%20reuven%20avi-yonah.pdf	PROPN
taxlaw-6682	642	19	[	[	X
taxlaw-6682	642	20	https://perma.cc/fy6d-gv63	https://perma.cc/fy6d-gv63	X
taxlaw-6682	642	21	]	]	X
taxlaw-6682	642	22	.	.	PUNCT
taxlaw-6682	643	1	168	168	NUM
taxlaw-6682	643	2	see	see	VERB
taxlaw-6682	643	3	slemrod	slemrod	NOUN
taxlaw-6682	643	4	&	&	CCONJ
taxlaw-6682	643	5	bakija	bakija	NOUN
taxlaw-6682	643	6	,	,	PUNCT
taxlaw-6682	643	7	supra	supra	PROPN
taxlaw-6682	643	8	note	note	PROPN
taxlaw-6682	643	9	68	68	NUM
taxlaw-6682	643	10	,	,	PUNCT
taxlaw-6682	643	11	at	at	ADP
taxlaw-6682	643	12	89	89	NUM
taxlaw-6682	643	13	(	(	PUNCT
taxlaw-6682	643	14	defining	define	VERB
taxlaw-6682	643	15	horizontal	horizontal	ADJ
taxlaw-6682	643	16	equity	equity	NOUN
taxlaw-6682	643	17	as	as	ADP
taxlaw-6682	643	18	tax	tax	NOUN
taxlaw-6682	643	19	liability	liability	NOUN
taxlaw-6682	643	20	being	be	AUX
taxlaw-6682	643	21	equal	equal	ADJ
taxlaw-6682	643	22	for	for	ADP
taxlaw-6682	643	23	“	"	PUNCT
taxlaw-6682	643	24	those	those	PRON
taxlaw-6682	643	25	of	of	ADP
taxlaw-6682	643	26	equal	equal	ADJ
taxlaw-6682	643	27	wellbeing	wellbeing	NOUN
taxlaw-6682	643	28	.	.	PUNCT
taxlaw-6682	643	29	”	"	PUNCT
taxlaw-6682	643	30	)	)	PUNCT
taxlaw-6682	643	31	.	.	PUNCT
taxlaw-6682	644	1	169	169	NUM
taxlaw-6682	644	2	stanley	stanley	PROPN
taxlaw-6682	644	3	s.	s.	PROPN
taxlaw-6682	644	4	surrey	surrey	PROPN
taxlaw-6682	644	5	,	,	PUNCT
taxlaw-6682	644	6	current	current	ADJ
taxlaw-6682	644	7	issues	issue	NOUN
taxlaw-6682	644	8	in	in	ADP
taxlaw-6682	644	9	the	the	DET
taxlaw-6682	644	10	taxation	taxation	NOUN
taxlaw-6682	644	11	of	of	ADP
taxlaw-6682	644	12	corporate	corporate	ADJ
taxlaw-6682	644	13	foreign	foreign	ADJ
taxlaw-6682	644	14	investment	investment	NOUN
taxlaw-6682	644	15	,	,	PUNCT
taxlaw-6682	644	16	56	56	NUM
taxlaw-6682	644	17	colum	colum	NOUN
taxlaw-6682	644	18	.	.	PUNCT
taxlaw-6682	645	1	l.	l.	PROPN
taxlaw-6682	645	2	rev	rev	PROPN
taxlaw-6682	645	3	.	.	PROPN
taxlaw-6682	645	4	815	815	NUM
taxlaw-6682	645	5	,	,	PUNCT
taxlaw-6682	645	6	817818	817818	NUM
taxlaw-6682	645	7	(	(	PUNCT
taxlaw-6682	645	8	1956	1956	NUM
taxlaw-6682	645	9	)	)	PUNCT
taxlaw-6682	645	10	.	.	PUNCT
taxlaw-6682	646	1	170	170	NUM
taxlaw-6682	647	1	i	i	PRON
taxlaw-6682	647	2	d.	d.	PROPN
taxlaw-6682	647	3	at	at	ADP
taxlaw-6682	647	4	815	815	NUM
taxlaw-6682	647	5	.	.	PUNCT
taxlaw-6682	647	6	171	171	NUM
taxlaw-6682	648	1	i	i	PRON
taxlaw-6682	648	2	d.	d.	NOUN
taxlaw-6682	648	3	at	at	ADP
taxlaw-6682	648	4	816	816	NUM
taxlaw-6682	648	5	.	.	PUNCT
taxlaw-6682	649	1	[	[	X
taxlaw-6682	649	2	vol	vol	NOUN
taxlaw-6682	649	3	.	.	PUNCT
taxlaw-6682	649	4	11:2	11:2	NUM
taxlaw-6682	649	5	columbia	columbia	PROPN
taxlaw-6682	649	6	journal	journal	PROPN
taxlaw-6682	649	7	of	of	ADP
taxlaw-6682	649	8	tax	tax	NOUN
taxlaw-6682	649	9	law	law	NOUN
taxlaw-6682	649	10	28	28	NUM
taxlaw-6682	649	11	few	few	ADJ
taxlaw-6682	649	12	twists	twist	NOUN
taxlaw-6682	649	13	here	here	ADV
taxlaw-6682	650	1	and	and	CCONJ
taxlaw-6682	650	2	there	there	PRON
taxlaw-6682	650	3	urge	urge	VERB
taxlaw-6682	650	4	them	they	PRON
taxlaw-6682	650	5	to	to	PART
taxlaw-6682	650	6	rationalize	rationalize	VERB
taxlaw-6682	650	7	a	a	DET
taxlaw-6682	650	8	lower	low	ADJ
taxlaw-6682	650	9	rate	rate	NOUN
taxlaw-6682	650	10	of	of	ADP
taxlaw-6682	650	11	tax	tax	NOUN
taxlaw-6682	650	12	for	for	ADP
taxlaw-6682	650	13	one	one	NUM
taxlaw-6682	650	14	domestic	domestic	ADJ
taxlaw-6682	650	15	industry	industry	NOUN
taxlaw-6682	650	16	as	as	ADP
taxlaw-6682	650	17	against	against	ADP
taxlaw-6682	650	18	another.172	another.172	NOUN
taxlaw-6682	650	19	furthermore	furthermore	ADV
taxlaw-6682	650	20	,	,	PUNCT
taxlaw-6682	650	21	u.s	u.s	PROPN
taxlaw-6682	650	22	.	.	PROPN
taxlaw-6682	650	23	mnes	mne	NOUN
taxlaw-6682	650	24	might	might	AUX
taxlaw-6682	650	25	already	already	ADV
taxlaw-6682	650	26	be	be	AUX
taxlaw-6682	650	27	subject	subject	ADJ
taxlaw-6682	650	28	to	to	ADP
taxlaw-6682	650	29	a	a	DET
taxlaw-6682	650	30	lower	low	ADJ
taxlaw-6682	650	31	effective	effective	ADJ
taxlaw-6682	650	32	tax	tax	NOUN
taxlaw-6682	650	33	rate	rate	NOUN
taxlaw-6682	650	34	on	on	ADP
taxlaw-6682	650	35	their	their	PRON
taxlaw-6682	650	36	foreign	foreign	ADJ
taxlaw-6682	650	37	earnings	earning	NOUN
taxlaw-6682	650	38	,	,	PUNCT
taxlaw-6682	650	39	compared	compare	VERB
taxlaw-6682	650	40	to	to	ADP
taxlaw-6682	650	41	their	their	PRON
taxlaw-6682	650	42	foreign	foreign	ADJ
taxlaw-6682	650	43	competitors,173	competitors,173	NOUN
taxlaw-6682	650	44	and	and	CCONJ
taxlaw-6682	650	45	those	those	DET
taxlaw-6682	650	46	competitors	competitor	NOUN
taxlaw-6682	650	47	are	be	AUX
taxlaw-6682	650	48	also	also	ADV
taxlaw-6682	650	49	usually	usually	ADV
taxlaw-6682	650	50	subject	subject	ADJ
taxlaw-6682	650	51	to	to	ADP
taxlaw-6682	650	52	much	much	ADV
taxlaw-6682	650	53	tougher	tough	ADJ
taxlaw-6682	650	54	anti	anti	ADJ
taxlaw-6682	650	55	-	-	ADJ
taxlaw-6682	650	56	deferral	deferral	ADJ
taxlaw-6682	650	57	rules	rule	NOUN
taxlaw-6682	650	58	in	in	ADP
taxlaw-6682	650	59	their	their	PRON
taxlaw-6682	650	60	home	home	NOUN
taxlaw-6682	650	61	countries.174	countries.174	PROPN
taxlaw-6682	650	62	while	while	SCONJ
taxlaw-6682	650	63	congress	congress	PROPN
taxlaw-6682	650	64	might	might	AUX
taxlaw-6682	650	65	justifiably	justifiably	ADV
taxlaw-6682	650	66	want	want	VERB
taxlaw-6682	650	67	to	to	PART
taxlaw-6682	650	68	level	level	VERB
taxlaw-6682	650	69	the	the	DET
taxlaw-6682	650	70	playing	playing	NOUN
taxlaw-6682	650	71	field	field	NOUN
taxlaw-6682	650	72	and	and	CCONJ
taxlaw-6682	650	73	help	help	VERB
taxlaw-6682	650	74	u.s	u.s	PROPN
taxlaw-6682	650	75	.	.	PROPN
taxlaw-6682	650	76	mnes	mne	NOUN
taxlaw-6682	650	77	in	in	ADP
taxlaw-6682	650	78	their	their	PRON
taxlaw-6682	650	79	efforts	effort	NOUN
taxlaw-6682	650	80	to	to	PART
taxlaw-6682	650	81	expand	expand	VERB
taxlaw-6682	650	82	,	,	PUNCT
taxlaw-6682	650	83	it	it	PRON
taxlaw-6682	650	84	should	should	AUX
taxlaw-6682	650	85	also	also	ADV
taxlaw-6682	650	86	ensure	ensure	VERB
taxlaw-6682	650	87	these	these	DET
taxlaw-6682	650	88	mnes	mne	NOUN
taxlaw-6682	650	89	are	be	AUX
taxlaw-6682	650	90	paying	pay	VERB
taxlaw-6682	650	91	their	their	PRON
taxlaw-6682	650	92	“	"	PUNCT
taxlaw-6682	650	93	fair	fair	ADJ
taxlaw-6682	650	94	share	share	NOUN
taxlaw-6682	650	95	”	"	PUNCT
taxlaw-6682	650	96	of	of	ADP
taxlaw-6682	650	97	taxes	taxis	NOUN
taxlaw-6682	650	98	.	.	PUNCT
taxlaw-6682	651	1	it	it	PRON
taxlaw-6682	651	2	might	might	AUX
taxlaw-6682	651	3	just	just	ADV
taxlaw-6682	651	4	be	be	AUX
taxlaw-6682	651	5	that	that	SCONJ
taxlaw-6682	652	1	some	some	PRON
taxlaw-6682	652	2	of	of	ADP
taxlaw-6682	652	3	those	those	PRON
taxlaw-6682	652	4	who	who	PRON
taxlaw-6682	652	5	lobbied	lobby	VERB
taxlaw-6682	652	6	for	for	ADP
taxlaw-6682	652	7	territoriality	territoriality	NOUN
taxlaw-6682	652	8	care	care	NOUN
taxlaw-6682	652	9	less	less	ADJ
taxlaw-6682	652	10	for	for	ADP
taxlaw-6682	652	11	the	the	DET
taxlaw-6682	652	12	u.s	u.s	PROPN
taxlaw-6682	652	13	.	.	PROPN
taxlaw-6682	652	14	economy	economy	NOUN
taxlaw-6682	652	15	and	and	CCONJ
taxlaw-6682	652	16	the	the	DET
taxlaw-6682	652	17	competitiveness	competitiveness	NOUN
taxlaw-6682	652	18	of	of	ADP
taxlaw-6682	652	19	u.s	u.s	PROPN
taxlaw-6682	652	20	.	.	PROPN
taxlaw-6682	652	21	mnes	mne	NOUN
taxlaw-6682	652	22	,	,	PUNCT
taxlaw-6682	652	23	and	and	CCONJ
taxlaw-6682	652	24	more	more	ADJ
taxlaw-6682	652	25	for	for	ADP
taxlaw-6682	652	26	reducing	reduce	VERB
taxlaw-6682	652	27	their	their	PRON
taxlaw-6682	652	28	clients	client	NOUN
taxlaw-6682	652	29	’	'	PUNCT
taxlaw-6682	652	30	u.s	u.s	PROPN
taxlaw-6682	652	31	.	.	PROPN
taxlaw-6682	652	32	tax	tax	NOUN
taxlaw-6682	652	33	liability	liability	NOUN
taxlaw-6682	652	34	.	.	PUNCT
taxlaw-6682	653	1	as	as	SCONJ
taxlaw-6682	653	2	surrey	surrey	PROPN
taxlaw-6682	653	3	puts	put	VERB
taxlaw-6682	653	4	so	so	ADV
taxlaw-6682	653	5	precisely	precisely	ADV
taxlaw-6682	653	6	,	,	PUNCT
taxlaw-6682	653	7	“	"	PUNCT
taxlaw-6682	653	8	[	[	X
taxlaw-6682	653	9	t]he	t]he	ADV
taxlaw-6682	653	10	loftier	lofty	ADJ
taxlaw-6682	653	11	the	the	DET
taxlaw-6682	653	12	principles	principle	NOUN
taxlaw-6682	653	13	involved	involve	VERB
taxlaw-6682	653	14	,	,	PUNCT
taxlaw-6682	653	15	the	the	DET
taxlaw-6682	653	16	less	less	ADV
taxlaw-6682	653	17	apt	apt	ADJ
taxlaw-6682	653	18	are	be	AUX
taxlaw-6682	653	19	the	the	DET
taxlaw-6682	653	20	spectators	spectator	NOUN
taxlaw-6682	653	21	to	to	PART
taxlaw-6682	653	22	remember	remember	VERB
taxlaw-6682	653	23	that	that	SCONJ
taxlaw-6682	653	24	the	the	DET
taxlaw-6682	653	25	reduction	reduction	NOUN
taxlaw-6682	653	26	achieved	achieve	VERB
taxlaw-6682	653	27	will	will	AUX
taxlaw-6682	653	28	in	in	ADP
taxlaw-6682	653	29	the	the	DET
taxlaw-6682	653	30	first	first	ADJ
taxlaw-6682	653	31	instance	instance	NOUN
taxlaw-6682	653	32	go	go	VERB
taxlaw-6682	653	33	to	to	ADP
taxlaw-6682	653	34	the	the	DET
taxlaw-6682	653	35	marching	marching	NOUN
taxlaw-6682	653	36	crusaders	crusader	NOUN
taxlaw-6682	653	37	.	.	PUNCT
taxlaw-6682	654	1	”175	”175	PUNCT
taxlaw-6682	655	1	the	the	DET
taxlaw-6682	655	2	conclusion	conclusion	NOUN
taxlaw-6682	655	3	of	of	ADP
taxlaw-6682	655	4	all	all	PRON
taxlaw-6682	655	5	of	of	ADP
taxlaw-6682	655	6	the	the	DET
taxlaw-6682	655	7	above	above	ADJ
taxlaw-6682	655	8	is	be	AUX
taxlaw-6682	655	9	two	two	NUM
taxlaw-6682	655	10	-	-	NUM
taxlaw-6682	655	11	fold	fold	ADJ
taxlaw-6682	655	12	.	.	PUNCT
taxlaw-6682	656	1	first	first	ADV
taxlaw-6682	656	2	,	,	PUNCT
taxlaw-6682	656	3	a	a	DET
taxlaw-6682	656	4	dpd	dpd	NOUN
taxlaw-6682	656	5	form	form	NOUN
taxlaw-6682	656	6	of	of	ADP
taxlaw-6682	656	7	integration	integration	NOUN
taxlaw-6682	656	8	should	should	AUX
taxlaw-6682	656	9	be	be	AUX
taxlaw-6682	656	10	adopted	adopt	VERB
taxlaw-6682	656	11	,	,	PUNCT
taxlaw-6682	656	12	such	such	ADJ
taxlaw-6682	656	13	that	that	SCONJ
taxlaw-6682	656	14	the	the	DET
taxlaw-6682	656	15	current	current	ADJ
taxlaw-6682	656	16	debt	debt	NOUN
taxlaw-6682	656	17	-	-	PUNCT
taxlaw-6682	656	18	vs	vs	ADP
taxlaw-6682	656	19	-	-	PUNCT
taxlaw-6682	656	20	equity	equity	NOUN
taxlaw-6682	656	21	distortion	distortion	NOUN
taxlaw-6682	656	22	would	would	AUX
taxlaw-6682	656	23	be	be	AUX
taxlaw-6682	656	24	eliminated	eliminate	VERB
taxlaw-6682	656	25	or	or	CCONJ
taxlaw-6682	656	26	substantially	substantially	ADV
taxlaw-6682	656	27	reduced	reduce	VERB
taxlaw-6682	656	28	.	.	PUNCT
taxlaw-6682	657	1	the	the	DET
taxlaw-6682	657	2	dpd	dpd	PROPN
taxlaw-6682	657	3	should	should	AUX
taxlaw-6682	657	4	be	be	AUX
taxlaw-6682	657	5	adopted	adopt	VERB
taxlaw-6682	657	6	in	in	ADP
taxlaw-6682	657	7	conjunction	conjunction	NOUN
taxlaw-6682	657	8	with	with	ADP
taxlaw-6682	657	9	a	a	DET
taxlaw-6682	657	10	full	full	ADJ
taxlaw-6682	657	11	rate	rate	NOUN
taxlaw-6682	657	12	wht	wht	NOUN
taxlaw-6682	657	13	to	to	PART
taxlaw-6682	657	14	protect	protect	VERB
taxlaw-6682	657	15	the	the	DET
taxlaw-6682	657	16	u.s	u.s	PROPN
taxlaw-6682	657	17	.	.	PROPN
taxlaw-6682	657	18	revenue	revenue	NOUN
taxlaw-6682	657	19	.	.	PUNCT
taxlaw-6682	658	1	second	second	ADJ
taxlaw-6682	658	2	,	,	PUNCT
taxlaw-6682	658	3	foreign	foreign	ADJ
taxlaw-6682	658	4	earnings	earning	NOUN
taxlaw-6682	658	5	should	should	AUX
taxlaw-6682	658	6	be	be	AUX
taxlaw-6682	658	7	subject	subject	ADJ
taxlaw-6682	658	8	to	to	ADP
taxlaw-6682	658	9	the	the	DET
taxlaw-6682	658	10	same	same	ADJ
taxlaw-6682	658	11	tax	tax	NOUN
taxlaw-6682	658	12	rates	rate	NOUN
taxlaw-6682	658	13	as	as	ADP
taxlaw-6682	658	14	domestic	domestic	ADJ
taxlaw-6682	658	15	income	income	NOUN
taxlaw-6682	658	16	to	to	PART
taxlaw-6682	658	17	preserve	preserve	VERB
taxlaw-6682	658	18	horizontal	horizontal	ADJ
taxlaw-6682	658	19	equity	equity	NOUN
taxlaw-6682	658	20	and	and	CCONJ
taxlaw-6682	658	21	cen	cen	NOUN
taxlaw-6682	658	22	principles	principle	NOUN
taxlaw-6682	658	23	.	.	PUNCT
taxlaw-6682	659	1	a	a	DET
taxlaw-6682	659	2	tax	tax	NOUN
taxlaw-6682	659	3	reform	reform	NOUN
taxlaw-6682	659	4	that	that	PRON
taxlaw-6682	659	5	would	would	AUX
taxlaw-6682	659	6	archive	archive	VERB
taxlaw-6682	659	7	all	all	PRON
taxlaw-6682	659	8	of	of	ADP
taxlaw-6682	659	9	the	the	DET
taxlaw-6682	659	10	above	above	ADJ
taxlaw-6682	659	11	will	will	AUX
taxlaw-6682	659	12	be	be	AUX
taxlaw-6682	659	13	discussed	discuss	VERB
taxlaw-6682	659	14	in	in	ADP
taxlaw-6682	659	15	the	the	DET
taxlaw-6682	659	16	next	next	ADJ
taxlaw-6682	659	17	part	part	NOUN
taxlaw-6682	659	18	.	.	PUNCT
taxlaw-6682	660	1	c.	c.	NOUN
taxlaw-6682	660	2	a	a	DET
taxlaw-6682	660	3	proposal	proposal	NOUN
taxlaw-6682	660	4	for	for	ADP
taxlaw-6682	660	5	a	a	DET
taxlaw-6682	660	6	comprehensive	comprehensive	ADJ
taxlaw-6682	660	7	tax	tax	NOUN
taxlaw-6682	660	8	reform	reform	NOUN
taxlaw-6682	660	9	1	1	NUM
taxlaw-6682	660	10	.	.	PUNCT
taxlaw-6682	660	11	dpd	dpd	PROPN
taxlaw-6682	660	12	and	and	CCONJ
taxlaw-6682	660	13	current	current	ADJ
taxlaw-6682	660	14	-	-	PUNCT
taxlaw-6682	660	15	base	base	NOUN
taxlaw-6682	660	16	taxation	taxation	NOUN
taxlaw-6682	660	17	until	until	ADP
taxlaw-6682	660	18	the	the	DET
taxlaw-6682	660	19	2017	2017	NUM
taxlaw-6682	660	20	tax	tax	NOUN
taxlaw-6682	660	21	reform	reform	NOUN
taxlaw-6682	660	22	,	,	PUNCT
taxlaw-6682	660	23	tax	tax	NOUN
taxlaw-6682	660	24	deferral	deferral	NOUN
taxlaw-6682	660	25	was	be	AUX
taxlaw-6682	660	26	the	the	DET
taxlaw-6682	660	27	largest	large	ADJ
taxlaw-6682	660	28	corporate	corporate	ADJ
taxlaw-6682	660	29	expenditure.176	expenditure.176	NOUN
taxlaw-6682	660	30	it	it	PRON
taxlaw-6682	660	31	accounted	account	VERB
taxlaw-6682	660	32	for	for	ADP
taxlaw-6682	660	33	42	42	NUM
taxlaw-6682	660	34	%	%	NOUN
taxlaw-6682	660	35	of	of	ADP
taxlaw-6682	660	36	corporate	corporate	ADJ
taxlaw-6682	660	37	tax	tax	NOUN
taxlaw-6682	660	38	expenditures	expenditure	NOUN
taxlaw-6682	660	39	for	for	ADP
taxlaw-6682	660	40	the	the	DET
taxlaw-6682	660	41	fiscal	fiscal	ADJ
taxlaw-6682	660	42	year	year	NOUN
taxlaw-6682	660	43	of	of	ADP
taxlaw-6682	660	44	2014.177	2014.177	NUM
taxlaw-6682	660	45	a	a	DET
taxlaw-6682	660	46	territorial	territorial	ADJ
taxlaw-6682	660	47	system	system	NOUN
taxlaw-6682	660	48	,	,	PUNCT
taxlaw-6682	660	49	which	which	PRON
taxlaw-6682	660	50	will	will	AUX
taxlaw-6682	660	51	permanently	permanently	ADV
taxlaw-6682	660	52	exempt	exempt	VERB
taxlaw-6682	660	53	foreign	foreign	ADJ
taxlaw-6682	660	54	earnings	earning	NOUN
taxlaw-6682	660	55	(	(	PUNCT
taxlaw-6682	660	56	and	and	CCONJ
taxlaw-6682	660	57	not	not	PART
taxlaw-6682	660	58	just	just	ADV
taxlaw-6682	660	59	defer	defer	VERB
taxlaw-6682	660	60	their	their	PRON
taxlaw-6682	660	61	u.s	u.s	PROPN
taxlaw-6682	660	62	.	.	PROPN
taxlaw-6682	660	63	taxation	taxation	NOUN
taxlaw-6682	660	64	until	until	ADP
taxlaw-6682	660	65	repatriation	repatriation	NOUN
taxlaw-6682	660	66	)	)	PUNCT
taxlaw-6682	660	67	will	will	AUX
taxlaw-6682	660	68	cost	cost	VERB
taxlaw-6682	660	69	even	even	ADV
taxlaw-6682	660	70	more	more	ADJ
taxlaw-6682	660	71	.	.	PUNCT
taxlaw-6682	661	1	therefore	therefore	ADV
taxlaw-6682	661	2	,	,	PUNCT
taxlaw-6682	661	3	i	i	PRON
taxlaw-6682	661	4	call	call	VERB
taxlaw-6682	661	5	for	for	ADP
taxlaw-6682	661	6	a	a	DET
taxlaw-6682	661	7	current	current	ADJ
taxlaw-6682	661	8	-	-	PUNCT
taxlaw-6682	661	9	base	base	NOUN
taxlaw-6682	661	10	taxation	taxation	NOUN
taxlaw-6682	661	11	regime	regime	NOUN
taxlaw-6682	661	12	,	,	PUNCT
taxlaw-6682	661	13	under	under	ADP
taxlaw-6682	661	14	which	which	PRON
taxlaw-6682	661	15	foreign	foreign	ADJ
taxlaw-6682	661	16	earnings	earning	NOUN
taxlaw-6682	661	17	will	will	AUX
taxlaw-6682	661	18	be	be	AUX
taxlaw-6682	661	19	taxed	tax	VERB
taxlaw-6682	661	20	on	on	ADP
taxlaw-6682	661	21	a	a	DET
taxlaw-6682	661	22	current	current	ADJ
taxlaw-6682	661	23	basis	basis	NOUN
taxlaw-6682	661	24	,	,	PUNCT
taxlaw-6682	661	25	when	when	SCONJ
taxlaw-6682	661	26	earned	earn	VERB
taxlaw-6682	661	27	,	,	PUNCT
taxlaw-6682	661	28	and	and	CCONJ
taxlaw-6682	661	29	at	at	ADP
taxlaw-6682	661	30	the	the	DET
taxlaw-6682	661	31	full	full	ADJ
taxlaw-6682	661	32	corporate	corporate	ADJ
taxlaw-6682	661	33	tax	tax	NOUN
taxlaw-6682	661	34	rate	rate	NOUN
taxlaw-6682	661	35	.	.	PUNCT
taxlaw-6682	662	1	this	this	PRON
taxlaw-6682	662	2	can	can	AUX
taxlaw-6682	662	3	be	be	AUX
taxlaw-6682	662	4	achieved	achieve	VERB
taxlaw-6682	662	5	by	by	ADP
taxlaw-6682	662	6	including	include	VERB
taxlaw-6682	662	7	foreign	foreign	ADJ
taxlaw-6682	662	8	earnings	earning	NOUN
taxlaw-6682	662	9	of	of	ADP
taxlaw-6682	662	10	a	a	DET
taxlaw-6682	662	11	cfc	cfc	NOUN
taxlaw-6682	662	12	,	,	PUNCT
taxlaw-6682	662	13	in	in	ADP
taxlaw-6682	662	14	its	its	PRON
taxlaw-6682	662	15	u.s	u.s	PROPN
taxlaw-6682	662	16	.	.	PROPN
taxlaw-6682	662	17	parent	parent	NOUN
taxlaw-6682	662	18	’s	’s	PART
taxlaw-6682	662	19	taxable	taxable	ADJ
taxlaw-6682	662	20	income	income	NOUN
taxlaw-6682	662	21	,	,	PUNCT
taxlaw-6682	662	22	when	when	SCONJ
taxlaw-6682	662	23	those	those	DET
taxlaw-6682	662	24	earnings	earning	NOUN
taxlaw-6682	662	25	are	be	AUX
taxlaw-6682	662	26	earned	earn	VERB
taxlaw-6682	662	27	,	,	PUNCT
taxlaw-6682	662	28	as	as	SCONJ
taxlaw-6682	662	29	originally	originally	ADV
taxlaw-6682	662	30	intended	intend	VERB
taxlaw-6682	662	31	by	by	ADP
taxlaw-6682	662	32	subpart	subpart	NOUN
taxlaw-6682	662	33	-	-	PUNCT
taxlaw-6682	662	34	f.178	f.178	NOUN
taxlaw-6682	662	35	besides	besides	SCONJ
taxlaw-6682	662	36	the	the	DET
taxlaw-6682	662	37	obvious	obvious	ADJ
taxlaw-6682	662	38	revenue	revenue	NOUN
taxlaw-6682	662	39	considerations	consideration	NOUN
taxlaw-6682	662	40	,	,	PUNCT
taxlaw-6682	662	41	this	this	PRON
taxlaw-6682	662	42	will	will	AUX
taxlaw-6682	662	43	also	also	ADV
taxlaw-6682	662	44	prevent	prevent	VERB
taxlaw-6682	662	45	the	the	DET
taxlaw-6682	662	46	current	current	ADJ
taxlaw-6682	662	47	incentive	incentive	NOUN
taxlaw-6682	662	48	to	to	PART
taxlaw-6682	662	49	shift	shift	VERB
taxlaw-6682	662	50	income	income	NOUN
taxlaw-6682	662	51	abroad	abroad	ADV
taxlaw-6682	662	52	.	.	PUNCT
taxlaw-6682	663	1	as	as	SCONJ
taxlaw-6682	663	2	discussed	discuss	VERB
taxlaw-6682	663	3	above	above	ADV
taxlaw-6682	663	4	,	,	PUNCT
taxlaw-6682	663	5	the	the	DET
taxlaw-6682	663	6	current	current	ADJ
taxlaw-6682	663	7	system	system	NOUN
taxlaw-6682	663	8	results	result	VERB
taxlaw-6682	663	9	in	in	ADP
taxlaw-6682	663	10	a	a	DET
taxlaw-6682	663	11	distortion	distortion	NOUN
taxlaw-6682	663	12	in	in	ADP
taxlaw-6682	663	13	favor	favor	NOUN
taxlaw-6682	663	14	of	of	ADP
taxlaw-6682	663	15	foreign	foreign	ADJ
taxlaw-6682	663	16	investment	investment	NOUN
taxlaw-6682	663	17	.	.	PUNCT
taxlaw-6682	664	1	subjecting	subject	VERB
taxlaw-6682	664	2	foreign	foreign	ADJ
taxlaw-6682	664	3	income	income	NOUN
taxlaw-6682	664	4	to	to	ADP
taxlaw-6682	664	5	the	the	DET
taxlaw-6682	664	6	same	same	ADJ
taxlaw-6682	664	7	rate	rate	NOUN
taxlaw-6682	664	8	as	as	SCONJ
taxlaw-6682	664	9	domestic	domestic	ADJ
taxlaw-6682	664	10	income	income	NOUN
taxlaw-6682	664	11	will	will	AUX
taxlaw-6682	664	12	remove	remove	VERB
taxlaw-6682	664	13	such	such	ADJ
taxlaw-6682	664	14	distortion	distortion	NOUN
taxlaw-6682	664	15	.	.	PUNCT
taxlaw-6682	665	1	in	in	ADP
taxlaw-6682	665	2	addition	addition	NOUN
taxlaw-6682	665	3	,	,	PUNCT
taxlaw-6682	665	4	i	i	PRON
taxlaw-6682	665	5	call	call	VERB
taxlaw-6682	665	6	for	for	ADP
taxlaw-6682	665	7	the	the	DET
taxlaw-6682	665	8	adoption	adoption	NOUN
taxlaw-6682	665	9	of	of	ADP
taxlaw-6682	665	10	a	a	DET
taxlaw-6682	665	11	dpd	dpd	NOUN
taxlaw-6682	665	12	form	form	NOUN
taxlaw-6682	665	13	of	of	ADP
taxlaw-6682	665	14	tax	tax	NOUN
taxlaw-6682	665	15	integration	integration	NOUN
taxlaw-6682	665	16	.	.	PUNCT
taxlaw-6682	666	1	taxing	tax	VERB
taxlaw-6682	666	2	all	all	DET
taxlaw-6682	666	3	income	income	NOUN
taxlaw-6682	666	4	,	,	PUNCT
taxlaw-6682	666	5	wherever	wherever	SCONJ
taxlaw-6682	666	6	earned	earn	VERB
taxlaw-6682	666	7	,	,	PUNCT
taxlaw-6682	666	8	to	to	ADP
taxlaw-6682	666	9	the	the	DET
taxlaw-6682	666	10	same	same	ADJ
taxlaw-6682	666	11	tax	tax	NOUN
taxlaw-6682	666	12	rate	rate	NOUN
taxlaw-6682	666	13	,	,	PUNCT
taxlaw-6682	666	14	will	will	AUX
taxlaw-6682	666	15	obliterate	obliterate	VERB
taxlaw-6682	666	16	the	the	DET
taxlaw-6682	666	17	need	need	NOUN
taxlaw-6682	666	18	to	to	PART
taxlaw-6682	666	19	distinguish	distinguish	VERB
taxlaw-6682	666	20	between	between	ADP
taxlaw-6682	666	21	domestic	domestic	ADJ
taxlaw-6682	666	22	and	and	CCONJ
taxlaw-6682	666	23	foreign	foreign	ADJ
taxlaw-6682	666	24	earnings	earning	NOUN
taxlaw-6682	666	25	and	and	CCONJ
taxlaw-6682	666	26	will	will	AUX
taxlaw-6682	666	27	172	172	NUM
taxlaw-6682	666	28	i	i	PROPN
taxlaw-6682	666	29	d.	d.	PROPN
taxlaw-6682	666	30	173	173	NUM
taxlaw-6682	666	31	reuven	reuven	PROPN
taxlaw-6682	666	32	s.	s.	PROPN
taxlaw-6682	666	33	avi	avi	PROPN
taxlaw-6682	666	34	-	-	PUNCT
taxlaw-6682	666	35	yonah	yonah	PROPN
taxlaw-6682	666	36	&	&	CCONJ
taxlaw-6682	666	37	yaron	yaron	PROPN
taxlaw-6682	666	38	lahav	lahav	PROPN
taxlaw-6682	666	39	,	,	PUNCT
taxlaw-6682	666	40	the	the	DET
taxlaw-6682	666	41	effective	effective	ADJ
taxlaw-6682	666	42	tax	tax	NOUN
taxlaw-6682	666	43	rate	rate	NOUN
taxlaw-6682	666	44	of	of	ADP
taxlaw-6682	666	45	the	the	DET
taxlaw-6682	666	46	largest	large	ADJ
taxlaw-6682	666	47	us	us	PROPN
taxlaw-6682	666	48	and	and	CCONJ
taxlaw-6682	666	49	eu	eu	PROPN
taxlaw-6682	666	50	multinationals	multinational	NOUN
taxlaw-6682	666	51	383–84	383–84	PROPN
taxlaw-6682	666	52	(	(	PUNCT
taxlaw-6682	666	53	u.	u.	PROPN
taxlaw-6682	666	54	mich	mich	PROPN
taxlaw-6682	666	55	.	.	PUNCT
taxlaw-6682	666	56	l.	l.	PROPN
taxlaw-6682	666	57	&	&	CCONJ
taxlaw-6682	666	58	econ	econ	PROPN
taxlaw-6682	666	59	,	,	PUNCT
taxlaw-6682	666	60	empirical	empirical	ADJ
taxlaw-6682	666	61	legal	legal	ADJ
taxlaw-6682	666	62	studies	study	NOUN
taxlaw-6682	666	63	ctr	ctr	PROPN
taxlaw-6682	666	64	.	.	PUNCT
taxlaw-6682	667	1	working	working	PROPN
taxlaw-6682	667	2	paper	paper	PROPN
taxlaw-6682	667	3	no	no	INTJ
taxlaw-6682	667	4	.	.	PROPN
taxlaw-6682	668	1	11	11	NUM
taxlaw-6682	668	2	-	-	SYM
taxlaw-6682	668	3	015	015	NUM
taxlaw-6682	668	4	,	,	PUNCT
taxlaw-6682	668	5	2011	2011	NUM
taxlaw-6682	668	6	)	)	PUNCT
taxlaw-6682	668	7	.	.	PUNCT
taxlaw-6682	669	1	174	174	NUM
taxlaw-6682	669	2	reuven	reuven	VERB
taxlaw-6682	669	3	s.	s.	PROPN
taxlaw-6682	669	4	avi	avi	PROPN
taxlaw-6682	669	5	-	-	PUNCT
taxlaw-6682	669	6	yonah	yonah	PROPN
taxlaw-6682	669	7	&	&	CCONJ
taxlaw-6682	669	8	haiyan	haiyan	PROPN
taxlaw-6682	669	9	xu	xu	PROPN
taxlaw-6682	669	10	,	,	PUNCT
taxlaw-6682	669	11	global	global	ADJ
taxlaw-6682	669	12	taxation	taxation	NOUN
taxlaw-6682	669	13	after	after	ADP
taxlaw-6682	669	14	the	the	DET
taxlaw-6682	669	15	crisis	crisis	NOUN
taxlaw-6682	669	16	:	:	PUNCT
taxlaw-6682	669	17	why	why	SCONJ
taxlaw-6682	669	18	beps	bep	NOUN
taxlaw-6682	669	19	and	and	CCONJ
taxlaw-6682	669	20	maatm	maatm	NOUN
taxlaw-6682	669	21	are	be	AUX
taxlaw-6682	669	22	inadequate	inadequate	ADJ
taxlaw-6682	669	23	responses	response	NOUN
taxlaw-6682	669	24	,	,	PUNCT
taxlaw-6682	669	25	and	and	CCONJ
taxlaw-6682	669	26	what	what	PRON
taxlaw-6682	669	27	can	can	AUX
taxlaw-6682	669	28	be	be	AUX
taxlaw-6682	669	29	done	do	VERB
taxlaw-6682	669	30	about	about	ADP
taxlaw-6682	669	31	it	it	PRON
taxlaw-6682	669	32	3	3	NUM
taxlaw-6682	669	33	(	(	PUNCT
taxlaw-6682	669	34	u.	u.	PROPN
taxlaw-6682	669	35	mich	mich	PROPN
taxlaw-6682	669	36	.	.	PUNCT
taxlaw-6682	670	1	pub	pub	NOUN
taxlaw-6682	670	2	.	.	PUNCT
taxlaw-6682	671	1	l.	l.	PROPN
taxlaw-6682	671	2	research	research	PROPN
taxlaw-6682	671	3	paper	paper	PROPN
taxlaw-6682	671	4	no	no	NOUN
taxlaw-6682	671	5	.	.	PROPN
taxlaw-6682	672	1	494	494	NUM
taxlaw-6682	672	2	,	,	PUNCT
taxlaw-6682	672	3	2016	2016	NUM
taxlaw-6682	672	4	)	)	PUNCT
taxlaw-6682	672	5	.	.	PUNCT
taxlaw-6682	673	1	175	175	NUM
taxlaw-6682	673	2	see	see	VERB
taxlaw-6682	673	3	surrey	surrey	NOUN
taxlaw-6682	673	4	,	,	PUNCT
taxlaw-6682	673	5	supra	supra	PROPN
taxlaw-6682	673	6	note	note	PROPN
taxlaw-6682	673	7	169	169	NUM
taxlaw-6682	673	8	,	,	PUNCT
taxlaw-6682	673	9	at	at	ADP
taxlaw-6682	673	10	840	840	NUM
taxlaw-6682	673	11	.	.	PUNCT
taxlaw-6682	674	1	176	176	NUM
taxlaw-6682	674	2	jane	jane	PROPN
taxlaw-6682	674	3	g.	g.	PROPN
taxlaw-6682	674	4	gravelle	gravelle	PROPN
taxlaw-6682	674	5	,	,	PUNCT
taxlaw-6682	674	6	cong	cong	PROPN
taxlaw-6682	674	7	.	.	PUNCT
taxlaw-6682	675	1	research	research	NOUN
taxlaw-6682	675	2	serv	serv	PROPN
taxlaw-6682	675	3	.	.	PROPN
taxlaw-6682	675	4	,	,	PUNCT
taxlaw-6682	675	5	r44220	r44220	NOUN
taxlaw-6682	675	6	,	,	PUNCT
taxlaw-6682	675	7	issues	issue	NOUN
taxlaw-6682	675	8	in	in	ADP
taxlaw-6682	675	9	a	a	DET
taxlaw-6682	675	10	tax	tax	NOUN
taxlaw-6682	675	11	reform	reform	NOUN
taxlaw-6682	675	12	limited	limit	VERB
taxlaw-6682	675	13	to	to	ADP
taxlaw-6682	675	14	corporations	corporation	NOUN
taxlaw-6682	675	15	and	and	CCONJ
taxlaw-6682	675	16	businesses	business	NOUN
taxlaw-6682	675	17	(	(	PUNCT
taxlaw-6682	675	18	2015	2015	NUM
taxlaw-6682	675	19	)	)	PUNCT
taxlaw-6682	675	20	.	.	PUNCT
taxlaw-6682	676	1	177	177	NUM
taxlaw-6682	676	2	i	i	PRON
taxlaw-6682	676	3	d.	d.	PROPN
taxlaw-6682	676	4	178	178	NUM
taxlaw-6682	676	5	see	see	VERB
taxlaw-6682	676	6	nir	nir	ADJ
taxlaw-6682	676	7	fishbien	fishbien	NOUN
taxlaw-6682	676	8	,	,	PUNCT
taxlaw-6682	676	9	from	from	ADP
taxlaw-6682	676	10	switzerland	switzerland	PROPN
taxlaw-6682	676	11	with	with	ADP
taxlaw-6682	676	12	love	love	NOUN
taxlaw-6682	676	13	:	:	PUNCT
taxlaw-6682	676	14	surrey	surrey	PROPN
taxlaw-6682	676	15	’s	’s	PART
taxlaw-6682	676	16	papers	paper	NOUN
taxlaw-6682	676	17	and	and	CCONJ
taxlaw-6682	676	18	the	the	DET
taxlaw-6682	676	19	original	original	ADJ
taxlaw-6682	676	20	intent(s	intent(s	PROPN
taxlaw-6682	676	21	)	)	PUNCT
taxlaw-6682	676	22	of	of	ADP
taxlaw-6682	676	23	subpart	subpart	NOUN
taxlaw-6682	676	24	-	-	PUNCT
taxlaw-6682	676	25	f	f	PROPN
taxlaw-6682	676	26	,	,	PUNCT
taxlaw-6682	676	27	38	38	NUM
taxlaw-6682	676	28	va	va	NOUN
taxlaw-6682	676	29	.	.	PUNCT
taxlaw-6682	677	1	tax	tax	PROPN
taxlaw-6682	677	2	rev	rev	PROPN
taxlaw-6682	677	3	.	.	PROPN
taxlaw-6682	677	4	1	1	NUM
taxlaw-6682	677	5	(	(	PUNCT
taxlaw-6682	677	6	2018	2018	NUM
taxlaw-6682	677	7	)	)	PUNCT
taxlaw-6682	677	8	.	.	PUNCT
taxlaw-6682	678	1	2020	2020	NUM
taxlaw-6682	678	2	]	]	PUNCT
taxlaw-6682	679	1	the	the	DET
taxlaw-6682	679	2	case	case	NOUN
taxlaw-6682	679	3	for	for	ADP
taxlaw-6682	679	4	tax	tax	NOUN
taxlaw-6682	679	5	integration	integration	NOUN
taxlaw-6682	679	6	and	and	CCONJ
taxlaw-6682	679	7	current	current	ADJ
taxlaw-6682	679	8	-	-	PUNCT
taxlaw-6682	679	9	base	base	NOUN
taxlaw-6682	679	10	taxation	taxation	NOUN
taxlaw-6682	679	11	29	29	NUM
taxlaw-6682	679	12	facilitate	facilitate	VERB
taxlaw-6682	679	13	the	the	DET
taxlaw-6682	679	14	adoption	adoption	NOUN
taxlaw-6682	679	15	of	of	ADP
taxlaw-6682	679	16	tax	tax	NOUN
taxlaw-6682	679	17	integration	integration	NOUN
taxlaw-6682	679	18	,	,	PUNCT
taxlaw-6682	679	19	because	because	SCONJ
taxlaw-6682	679	20	all	all	DET
taxlaw-6682	679	21	distributions	distribution	NOUN
taxlaw-6682	679	22	of	of	ADP
taxlaw-6682	679	23	earnings	earning	NOUN
taxlaw-6682	679	24	that	that	PRON
taxlaw-6682	679	25	were	be	AUX
taxlaw-6682	679	26	previously	previously	ADV
taxlaw-6682	679	27	taxed	tax	VERB
taxlaw-6682	679	28	will	will	AUX
taxlaw-6682	679	29	give	give	VERB
taxlaw-6682	679	30	rise	rise	NOUN
taxlaw-6682	679	31	to	to	ADP
taxlaw-6682	679	32	the	the	DET
taxlaw-6682	679	33	benefits	benefit	NOUN
taxlaw-6682	679	34	of	of	ADP
taxlaw-6682	679	35	tax	tax	NOUN
taxlaw-6682	679	36	integration	integration	NOUN
taxlaw-6682	679	37	.	.	PUNCT
taxlaw-6682	680	1	the	the	DET
taxlaw-6682	680	2	already	already	ADV
taxlaw-6682	680	3	reduced	reduce	VERB
taxlaw-6682	680	4	corporate	corporate	ADJ
taxlaw-6682	680	5	tax	tax	NOUN
taxlaw-6682	680	6	rate	rate	NOUN
taxlaw-6682	680	7	(	(	PUNCT
taxlaw-6682	680	8	currently	currently	ADV
taxlaw-6682	680	9	21	21	NUM
taxlaw-6682	680	10	%	%	NOUN
taxlaw-6682	680	11	)	)	PUNCT
taxlaw-6682	680	12	,	,	PUNCT
taxlaw-6682	680	13	combined	combine	VERB
taxlaw-6682	680	14	with	with	ADP
taxlaw-6682	680	15	tax	tax	NOUN
taxlaw-6682	680	16	integration	integration	NOUN
taxlaw-6682	680	17	,	,	PUNCT
taxlaw-6682	680	18	will	will	AUX
taxlaw-6682	680	19	provide	provide	VERB
taxlaw-6682	680	20	a	a	DET
taxlaw-6682	680	21	significant	significant	ADJ
taxlaw-6682	680	22	relief	relief	NOUN
taxlaw-6682	680	23	from	from	ADP
taxlaw-6682	680	24	the	the	DET
taxlaw-6682	680	25	relatively	relatively	ADV
taxlaw-6682	680	26	high	high	ADJ
taxlaw-6682	680	27	burden	burden	NOUN
taxlaw-6682	680	28	of	of	ADP
taxlaw-6682	680	29	corporate	corporate	ADJ
taxlaw-6682	680	30	double	double	ADJ
taxlaw-6682	680	31	taxation	taxation	NOUN
taxlaw-6682	680	32	,	,	PUNCT
taxlaw-6682	680	33	allowing	allow	VERB
taxlaw-6682	680	34	u.s	u.s	PROPN
taxlaw-6682	680	35	.	.	PROPN
taxlaw-6682	680	36	mnes	mne	NOUN
taxlaw-6682	680	37	to	to	PART
taxlaw-6682	680	38	better	well	ADV
taxlaw-6682	680	39	compete	compete	VERB
taxlaw-6682	680	40	in	in	ADP
taxlaw-6682	680	41	the	the	DET
taxlaw-6682	680	42	global	global	ADJ
taxlaw-6682	680	43	economy	economy	NOUN
taxlaw-6682	680	44	.	.	PUNCT
taxlaw-6682	681	1	it	it	PRON
taxlaw-6682	681	2	will	will	AUX
taxlaw-6682	681	3	eliminate	eliminate	VERB
taxlaw-6682	681	4	(	(	PUNCT
taxlaw-6682	681	5	or	or	CCONJ
taxlaw-6682	681	6	substantially	substantially	ADV
taxlaw-6682	681	7	reduce	reduce	VERB
taxlaw-6682	681	8	)	)	PUNCT
taxlaw-6682	681	9	the	the	DET
taxlaw-6682	681	10	debt	debt	NOUN
taxlaw-6682	681	11	-	-	PUNCT
taxlaw-6682	681	12	over	over	ADP
taxlaw-6682	681	13	-	-	PUNCT
taxlaw-6682	681	14	equity	equity	NOUN
taxlaw-6682	681	15	bias	bias	NOUN
taxlaw-6682	681	16	and	and	CCONJ
taxlaw-6682	681	17	the	the	DET
taxlaw-6682	681	18	inefficient	inefficient	ADJ
taxlaw-6682	681	19	penalty	penalty	NOUN
taxlaw-6682	681	20	on	on	ADP
taxlaw-6682	681	21	business	business	NOUN
taxlaw-6682	681	22	activities	activity	NOUN
taxlaw-6682	681	23	carried	carry	VERB
taxlaw-6682	681	24	through	through	ADP
taxlaw-6682	681	25	c	c	NOUN
taxlaw-6682	681	26	corporations	corporation	NOUN
taxlaw-6682	681	27	.	.	PUNCT
taxlaw-6682	682	1	the	the	DET
taxlaw-6682	682	2	dpd	dpd	PROPN
taxlaw-6682	682	3	form	form	NOUN
taxlaw-6682	682	4	of	of	ADP
taxlaw-6682	682	5	integration	integration	NOUN
taxlaw-6682	682	6	is	be	AUX
taxlaw-6682	682	7	also	also	ADV
taxlaw-6682	682	8	relatively	relatively	ADV
taxlaw-6682	682	9	easy	easy	ADJ
taxlaw-6682	682	10	to	to	PART
taxlaw-6682	682	11	administer	administer	VERB
taxlaw-6682	682	12	.	.	PUNCT
taxlaw-6682	683	1	d.	d.	PROPN
taxlaw-6682	683	2	the	the	DET
taxlaw-6682	683	3	problem	problem	NOUN
taxlaw-6682	683	4	of	of	ADP
taxlaw-6682	683	5	potential	potential	ADJ
taxlaw-6682	683	6	tax	tax	NOUN
taxlaw-6682	683	7	treaty	treaty	NOUN
taxlaw-6682	683	8	violation	violation	NOUN
taxlaw-6682	683	9	as	as	SCONJ
taxlaw-6682	683	10	discussed	discuss	VERB
taxlaw-6682	683	11	in	in	ADP
taxlaw-6682	683	12	part	part	NOUN
taxlaw-6682	683	13	iii	iii	NOUN
taxlaw-6682	683	14	,	,	PUNCT
taxlaw-6682	683	15	in	in	ADP
taxlaw-6682	683	16	order	order	NOUN
taxlaw-6682	683	17	to	to	PART
taxlaw-6682	683	18	avoid	avoid	VERB
taxlaw-6682	683	19	a	a	DET
taxlaw-6682	683	20	potential	potential	ADJ
taxlaw-6682	683	21	revenue	revenue	NOUN
taxlaw-6682	683	22	loss	loss	NOUN
taxlaw-6682	683	23	,	,	PUNCT
taxlaw-6682	683	24	a	a	DET
taxlaw-6682	683	25	full	full	ADJ
taxlaw-6682	683	26	-	-	PUNCT
taxlaw-6682	683	27	rate	rate	NOUN
taxlaw-6682	683	28	wht	wht	NOUN
taxlaw-6682	683	29	,	,	PUNCT
taxlaw-6682	683	30	or	or	CCONJ
taxlaw-6682	683	31	a	a	DET
taxlaw-6682	683	32	new	new	ADJ
taxlaw-6682	683	33	compensatory	compensatory	ADJ
taxlaw-6682	683	34	tax	tax	NOUN
taxlaw-6682	683	35	,	,	PUNCT
taxlaw-6682	683	36	equal	equal	ADJ
taxlaw-6682	683	37	to	to	ADP
taxlaw-6682	683	38	the	the	DET
taxlaw-6682	683	39	rate	rate	NOUN
taxlaw-6682	683	40	of	of	ADP
taxlaw-6682	683	41	the	the	DET
taxlaw-6682	683	42	corporate	corporate	ADJ
taxlaw-6682	683	43	tax	tax	NOUN
taxlaw-6682	683	44	rate	rate	NOUN
taxlaw-6682	683	45	(	(	PUNCT
taxlaw-6682	683	46	currently	currently	ADV
taxlaw-6682	683	47	21	21	NUM
taxlaw-6682	683	48	%	%	NOUN
taxlaw-6682	683	49	)	)	PUNCT
taxlaw-6682	683	50	should	should	AUX
taxlaw-6682	683	51	be	be	AUX
taxlaw-6682	683	52	introduced	introduce	VERB
taxlaw-6682	683	53	.	.	PUNCT
taxlaw-6682	684	1	this	this	DET
taxlaw-6682	684	2	tax	tax	NOUN
taxlaw-6682	684	3	would	would	AUX
taxlaw-6682	684	4	also	also	ADV
taxlaw-6682	684	5	be	be	AUX
taxlaw-6682	684	6	imposed	impose	VERB
taxlaw-6682	684	7	on	on	ADP
taxlaw-6682	684	8	distributions	distribution	NOUN
taxlaw-6682	684	9	to	to	ADP
taxlaw-6682	684	10	foreign	foreign	ADJ
taxlaw-6682	684	11	entities	entity	NOUN
taxlaw-6682	684	12	claiming	claim	VERB
taxlaw-6682	684	13	treaty	treaty	NOUN
taxlaw-6682	684	14	benefits	benefit	NOUN
taxlaw-6682	684	15	.	.	PUNCT
taxlaw-6682	685	1	to	to	PART
taxlaw-6682	685	2	avoid	avoid	VERB
taxlaw-6682	685	3	revenue	revenue	NOUN
taxlaw-6682	685	4	loss	loss	NOUN
taxlaw-6682	685	5	,	,	PUNCT
taxlaw-6682	685	6	full	full	ADJ
taxlaw-6682	685	7	-	-	PUNCT
taxlaw-6682	685	8	rate	rate	NOUN
taxlaw-6682	685	9	wht	wht	NOUN
taxlaw-6682	685	10	would	would	AUX
taxlaw-6682	685	11	be	be	AUX
taxlaw-6682	685	12	imposed	impose	VERB
taxlaw-6682	685	13	on	on	ADP
taxlaw-6682	685	14	any	any	DET
taxlaw-6682	685	15	distributions	distribution	NOUN
taxlaw-6682	685	16	by	by	ADP
taxlaw-6682	685	17	a	a	DET
taxlaw-6682	685	18	u.s	u.s	PROPN
taxlaw-6682	685	19	.	.	PROPN
taxlaw-6682	685	20	corporation	corporation	NOUN
taxlaw-6682	685	21	to	to	ADP
taxlaw-6682	685	22	its	its	PRON
taxlaw-6682	685	23	shareholders	shareholder	NOUN
taxlaw-6682	685	24	.	.	PUNCT
taxlaw-6682	686	1	imposing	impose	VERB
taxlaw-6682	686	2	such	such	ADJ
taxlaw-6682	686	3	full	full	ADJ
taxlaw-6682	686	4	-	-	PUNCT
taxlaw-6682	686	5	rate	rate	NOUN
taxlaw-6682	686	6	wht	wht	NOUN
taxlaw-6682	686	7	on	on	ADP
taxlaw-6682	686	8	foreign	foreign	ADJ
taxlaw-6682	686	9	shareholders	shareholder	NOUN
taxlaw-6682	686	10	would	would	AUX
taxlaw-6682	686	11	achieve	achieve	VERB
taxlaw-6682	686	12	equal	equal	ADJ
taxlaw-6682	686	13	tax	tax	NOUN
taxlaw-6682	686	14	treatment	treatment	NOUN
taxlaw-6682	686	15	and	and	CCONJ
taxlaw-6682	686	16	would	would	AUX
taxlaw-6682	686	17	not	not	PART
taxlaw-6682	686	18	necessarily	necessarily	ADV
taxlaw-6682	686	19	discriminate	discriminate	VERB
taxlaw-6682	686	20	against	against	ADP
taxlaw-6682	686	21	foreign	foreign	ADJ
taxlaw-6682	686	22	entities	entity	NOUN
taxlaw-6682	686	23	.	.	PUNCT
taxlaw-6682	687	1	one	one	NUM
taxlaw-6682	687	2	problem	problem	NOUN
taxlaw-6682	687	3	remains	remain	VERB
taxlaw-6682	687	4	,	,	PUNCT
taxlaw-6682	687	5	however	however	ADV
taxlaw-6682	687	6	,	,	PUNCT
taxlaw-6682	687	7	in	in	ADP
taxlaw-6682	687	8	cases	case	NOUN
taxlaw-6682	687	9	where	where	SCONJ
taxlaw-6682	687	10	the	the	DET
taxlaw-6682	687	11	residence	residence	NOUN
taxlaw-6682	687	12	country	country	NOUN
taxlaw-6682	687	13	of	of	ADP
taxlaw-6682	687	14	the	the	DET
taxlaw-6682	687	15	foreign	foreign	ADJ
taxlaw-6682	687	16	entity	entity	NOUN
taxlaw-6682	687	17	would	would	AUX
taxlaw-6682	687	18	not	not	PART
taxlaw-6682	687	19	credit	credit	VERB
taxlaw-6682	687	20	this	this	DET
taxlaw-6682	687	21	wht	wht	NOUN
taxlaw-6682	687	22	.	.	PUNCT
taxlaw-6682	688	1	since	since	SCONJ
taxlaw-6682	688	2	domestic	domestic	ADJ
taxlaw-6682	688	3	investors	investor	NOUN
taxlaw-6682	688	4	investing	invest	VERB
taxlaw-6682	688	5	in	in	ADP
taxlaw-6682	688	6	the	the	DET
taxlaw-6682	688	7	united	united	PROPN
taxlaw-6682	688	8	states	states	PROPN
taxlaw-6682	688	9	will	will	AUX
taxlaw-6682	688	10	benefit	benefit	VERB
taxlaw-6682	688	11	from	from	ADP
taxlaw-6682	688	12	the	the	DET
taxlaw-6682	688	13	dpd	dpd	NOUN
taxlaw-6682	688	14	,	,	PUNCT
taxlaw-6682	688	15	foreign	foreign	ADJ
taxlaw-6682	688	16	investors	investor	NOUN
taxlaw-6682	688	17	will	will	AUX
taxlaw-6682	688	18	be	be	AUX
taxlaw-6682	688	19	worse	bad	ADJ
taxlaw-6682	688	20	-	-	PUNCT
taxlaw-6682	688	21	off	off	NOUN
taxlaw-6682	688	22	because	because	SCONJ
taxlaw-6682	688	23	both	both	CCONJ
taxlaw-6682	688	24	the	the	DET
taxlaw-6682	688	25	u.s	u.s	PROPN
taxlaw-6682	688	26	.	.	PROPN
taxlaw-6682	688	27	and	and	CCONJ
taxlaw-6682	688	28	the	the	DET
taxlaw-6682	688	29	foreign	foreign	ADJ
taxlaw-6682	688	30	country	country	NOUN
taxlaw-6682	688	31	will	will	AUX
taxlaw-6682	688	32	deny	deny	VERB
taxlaw-6682	688	33	them	they	PRON
taxlaw-6682	688	34	the	the	DET
taxlaw-6682	688	35	benefits	benefit	NOUN
taxlaw-6682	688	36	of	of	ADP
taxlaw-6682	688	37	tax	tax	NOUN
taxlaw-6682	688	38	integration	integration	NOUN
taxlaw-6682	688	39	.	.	PUNCT
taxlaw-6682	689	1	this	this	PRON
taxlaw-6682	689	2	,	,	PUNCT
taxlaw-6682	689	3	in	in	ADP
taxlaw-6682	689	4	turn	turn	NOUN
taxlaw-6682	689	5	,	,	PUNCT
taxlaw-6682	689	6	might	might	AUX
taxlaw-6682	689	7	discourage	discourage	VERB
taxlaw-6682	689	8	investment	investment	NOUN
taxlaw-6682	689	9	in	in	ADP
taxlaw-6682	689	10	the	the	DET
taxlaw-6682	689	11	united	united	PROPN
taxlaw-6682	689	12	states	states	PROPN
taxlaw-6682	689	13	.	.	PUNCT
taxlaw-6682	690	1	accordingly	accordingly	ADV
taxlaw-6682	690	2	,	,	PUNCT
taxlaw-6682	690	3	any	any	DET
taxlaw-6682	690	4	adoption	adoption	NOUN
taxlaw-6682	690	5	of	of	ADP
taxlaw-6682	690	6	tax	tax	NOUN
taxlaw-6682	690	7	integration	integration	NOUN
taxlaw-6682	690	8	will	will	AUX
taxlaw-6682	690	9	require	require	VERB
taxlaw-6682	690	10	the	the	DET
taxlaw-6682	690	11	united	united	PROPN
taxlaw-6682	690	12	states	states	PROPN
taxlaw-6682	690	13	to	to	PART
taxlaw-6682	690	14	negotiate	negotiate	VERB
taxlaw-6682	690	15	with	with	ADP
taxlaw-6682	690	16	foreign	foreign	ADJ
taxlaw-6682	690	17	countries	country	NOUN
taxlaw-6682	690	18	that	that	SCONJ
taxlaw-6682	690	19	relief	relief	NOUN
taxlaw-6682	690	20	will	will	AUX
taxlaw-6682	690	21	be	be	AUX
taxlaw-6682	690	22	provided	provide	VERB
taxlaw-6682	690	23	to	to	ADP
taxlaw-6682	690	24	foreign	foreign	ADJ
taxlaw-6682	690	25	investors	investor	NOUN
taxlaw-6682	690	26	under	under	ADP
taxlaw-6682	690	27	tax	tax	NOUN
taxlaw-6682	690	28	integration	integration	NOUN
taxlaw-6682	690	29	.	.	PUNCT
taxlaw-6682	691	1	a	a	DET
taxlaw-6682	691	2	new	new	ADJ
taxlaw-6682	691	3	set	set	NOUN
taxlaw-6682	691	4	of	of	ADP
taxlaw-6682	691	5	transition	transition	NOUN
taxlaw-6682	691	6	rules	rule	NOUN
taxlaw-6682	691	7	that	that	PRON
taxlaw-6682	691	8	will	will	AUX
taxlaw-6682	691	9	grant	grant	VERB
taxlaw-6682	691	10	a	a	DET
taxlaw-6682	691	11	temporary	temporary	ADJ
taxlaw-6682	691	12	relief	relief	NOUN
taxlaw-6682	691	13	until	until	SCONJ
taxlaw-6682	691	14	such	such	ADJ
taxlaw-6682	691	15	negotiations	negotiation	NOUN
taxlaw-6682	691	16	are	be	AUX
taxlaw-6682	691	17	concluded	conclude	VERB
taxlaw-6682	691	18	must	must	AUX
taxlaw-6682	691	19	also	also	ADV
taxlaw-6682	691	20	be	be	AUX
taxlaw-6682	691	21	introduced	introduce	VERB
taxlaw-6682	691	22	.	.	PUNCT
taxlaw-6682	692	1	v.conclusions	v.conclusion	NOUN
taxlaw-6682	692	2	the	the	DET
taxlaw-6682	692	3	u.s	u.s	PROPN
taxlaw-6682	692	4	.	.	PROPN
taxlaw-6682	692	5	tax	tax	NOUN
taxlaw-6682	692	6	system	system	NOUN
taxlaw-6682	692	7	has	have	VERB
taxlaw-6682	692	8	many	many	ADJ
taxlaw-6682	692	9	distortions	distortion	NOUN
taxlaw-6682	692	10	,	,	PUNCT
taxlaw-6682	692	11	but	but	CCONJ
taxlaw-6682	692	12	two	two	NUM
taxlaw-6682	692	13	are	be	AUX
taxlaw-6682	692	14	particularly	particularly	ADV
taxlaw-6682	692	15	prevalent	prevalent	ADJ
taxlaw-6682	692	16	.	.	PUNCT
taxlaw-6682	693	1	the	the	DET
taxlaw-6682	693	2	first	first	ADJ
taxlaw-6682	693	3	is	be	AUX
taxlaw-6682	693	4	that	that	SCONJ
taxlaw-6682	693	5	the	the	DET
taxlaw-6682	693	6	current	current	ADJ
taxlaw-6682	693	7	rules	rule	NOUN
taxlaw-6682	693	8	skew	skew	VERB
taxlaw-6682	693	9	corporations	corporation	NOUN
taxlaw-6682	693	10	’	'	PUNCT
taxlaw-6682	693	11	preferences	preference	NOUN
taxlaw-6682	693	12	towards	towards	ADP
taxlaw-6682	693	13	raising	raise	VERB
taxlaw-6682	693	14	capital	capital	NOUN
taxlaw-6682	693	15	through	through	ADP
taxlaw-6682	693	16	debt	debt	NOUN
taxlaw-6682	693	17	rather	rather	ADV
taxlaw-6682	693	18	than	than	ADP
taxlaw-6682	693	19	equity	equity	NOUN
taxlaw-6682	693	20	.	.	PUNCT
taxlaw-6682	694	1	under	under	ADP
taxlaw-6682	694	2	the	the	DET
taxlaw-6682	694	3	current	current	ADJ
taxlaw-6682	694	4	corporate	corporate	ADJ
taxlaw-6682	694	5	double	double	ADJ
taxlaw-6682	694	6	taxation	taxation	NOUN
taxlaw-6682	694	7	mechanism	mechanism	NOUN
taxlaw-6682	694	8	,	,	PUNCT
taxlaw-6682	694	9	c	c	PROPN
taxlaw-6682	694	10	corporations	corporation	NOUN
taxlaw-6682	694	11	are	be	AUX
taxlaw-6682	694	12	incentivized	incentivize	VERB
taxlaw-6682	694	13	to	to	PART
taxlaw-6682	694	14	borrow	borrow	VERB
taxlaw-6682	694	15	because	because	SCONJ
taxlaw-6682	694	16	interest	interest	NOUN
taxlaw-6682	694	17	is	be	AUX
taxlaw-6682	694	18	deductible	deductible	ADJ
taxlaw-6682	694	19	while	while	SCONJ
taxlaw-6682	694	20	dividends	dividend	NOUN
taxlaw-6682	694	21	are	be	AUX
taxlaw-6682	694	22	not	not	PART
taxlaw-6682	694	23	.	.	PUNCT
taxlaw-6682	695	1	the	the	DET
taxlaw-6682	695	2	second	second	ADJ
taxlaw-6682	695	3	that	that	SCONJ
taxlaw-6682	695	4	the	the	DET
taxlaw-6682	695	5	rules	rule	NOUN
taxlaw-6682	695	6	incentivize	incentivize	VERB
taxlaw-6682	695	7	foreign	foreign	ADJ
taxlaw-6682	695	8	-	-	PUNCT
taxlaw-6682	695	9	over	over	ADP
taxlaw-6682	695	10	-	-	PUNCT
taxlaw-6682	695	11	domestic	domestic	ADJ
taxlaw-6682	695	12	investment	investment	NOUN
taxlaw-6682	695	13	.	.	PUNCT
taxlaw-6682	696	1	under	under	ADP
taxlaw-6682	696	2	the	the	DET
taxlaw-6682	696	3	current	current	ADJ
taxlaw-6682	696	4	u.s	u.s	PROPN
taxlaw-6682	696	5	.	.	PROPN
taxlaw-6682	696	6	international	international	ADJ
taxlaw-6682	696	7	tax	tax	NOUN
taxlaw-6682	696	8	regime	regime	NOUN
taxlaw-6682	696	9	,	,	PUNCT
taxlaw-6682	696	10	u.s	u.s	PROPN
taxlaw-6682	696	11	.	.	PROPN
taxlaw-6682	696	12	mnes	mne	NOUN
taxlaw-6682	696	13	are	be	AUX
taxlaw-6682	696	14	subject	subject	ADJ
taxlaw-6682	696	15	to	to	ADP
taxlaw-6682	696	16	a	a	DET
taxlaw-6682	696	17	reduced	reduce	VERB
taxlaw-6682	696	18	tax	tax	NOUN
taxlaw-6682	696	19	rate	rate	NOUN
taxlaw-6682	696	20	,	,	PUNCT
taxlaw-6682	696	21	and	and	CCONJ
taxlaw-6682	696	22	in	in	ADP
taxlaw-6682	696	23	certain	certain	ADJ
taxlaw-6682	696	24	occasions	occasion	NOUN
taxlaw-6682	696	25	are	be	AUX
taxlaw-6682	696	26	also	also	ADV
taxlaw-6682	696	27	exempt	exempt	ADJ
taxlaw-6682	696	28	from	from	ADP
taxlaw-6682	696	29	u.s	u.s	PROPN
taxlaw-6682	696	30	.	.	PROPN
taxlaw-6682	696	31	tax	tax	NOUN
taxlaw-6682	696	32	on	on	ADP
taxlaw-6682	696	33	their	their	PRON
taxlaw-6682	696	34	foreign	foreign	ADJ
taxlaw-6682	696	35	earnings	earning	NOUN
taxlaw-6682	696	36	;	;	PUNCT
taxlaw-6682	696	37	however	however	ADV
taxlaw-6682	696	38	,	,	PUNCT
taxlaw-6682	696	39	their	their	PRON
taxlaw-6682	696	40	domestic	domestic	ADJ
taxlaw-6682	696	41	earnings	earning	NOUN
taxlaw-6682	696	42	are	be	AUX
taxlaw-6682	696	43	subject	subject	ADJ
taxlaw-6682	696	44	to	to	ADP
taxlaw-6682	696	45	the	the	DET
taxlaw-6682	696	46	full	full	ADJ
taxlaw-6682	696	47	corporate	corporate	ADJ
taxlaw-6682	696	48	tax	tax	NOUN
taxlaw-6682	696	49	rate	rate	NOUN
taxlaw-6682	696	50	.	.	PUNCT
taxlaw-6682	697	1	in	in	ADP
taxlaw-6682	697	2	this	this	DET
taxlaw-6682	697	3	article	article	NOUN
taxlaw-6682	697	4	,	,	PUNCT
taxlaw-6682	697	5	i	i	PRON
taxlaw-6682	697	6	call	call	VERB
taxlaw-6682	697	7	for	for	ADP
taxlaw-6682	697	8	the	the	DET
taxlaw-6682	697	9	adoption	adoption	NOUN
taxlaw-6682	697	10	of	of	ADP
taxlaw-6682	697	11	a	a	DET
taxlaw-6682	697	12	dpd	dpd	NOUN
taxlaw-6682	697	13	form	form	NOUN
taxlaw-6682	697	14	of	of	ADP
taxlaw-6682	697	15	tax	tax	NOUN
taxlaw-6682	697	16	integration	integration	NOUN
taxlaw-6682	697	17	and	and	CCONJ
taxlaw-6682	697	18	for	for	ADP
taxlaw-6682	697	19	current	current	ADJ
taxlaw-6682	697	20	-	-	PUNCT
taxlaw-6682	697	21	base	base	NOUN
taxlaw-6682	697	22	taxation	taxation	NOUN
taxlaw-6682	697	23	of	of	ADP
taxlaw-6682	697	24	foreign	foreign	ADJ
taxlaw-6682	697	25	earnings	earning	NOUN
taxlaw-6682	697	26	.	.	PUNCT
taxlaw-6682	698	1	the	the	DET
taxlaw-6682	698	2	already	already	ADV
taxlaw-6682	698	3	reduced	reduce	VERB
taxlaw-6682	698	4	corporate	corporate	ADJ
taxlaw-6682	698	5	tax	tax	NOUN
taxlaw-6682	698	6	rate	rate	NOUN
taxlaw-6682	698	7	(	(	PUNCT
taxlaw-6682	698	8	21	21	NUM
taxlaw-6682	698	9	%	%	NOUN
taxlaw-6682	698	10	)	)	PUNCT
taxlaw-6682	698	11	,	,	PUNCT
taxlaw-6682	698	12	combined	combine	VERB
taxlaw-6682	698	13	with	with	ADP
taxlaw-6682	698	14	tax	tax	NOUN
taxlaw-6682	698	15	integration	integration	NOUN
taxlaw-6682	698	16	,	,	PUNCT
taxlaw-6682	698	17	will	will	AUX
taxlaw-6682	698	18	provide	provide	VERB
taxlaw-6682	698	19	significant	significant	ADJ
taxlaw-6682	698	20	relief	relief	NOUN
taxlaw-6682	698	21	from	from	ADP
taxlaw-6682	698	22	the	the	DET
taxlaw-6682	698	23	relatively	relatively	ADV
taxlaw-6682	698	24	high	high	ADJ
taxlaw-6682	698	25	burden	burden	NOUN
taxlaw-6682	698	26	of	of	ADP
taxlaw-6682	698	27	corporate	corporate	ADJ
taxlaw-6682	698	28	double	double	ADJ
taxlaw-6682	698	29	taxation	taxation	NOUN
taxlaw-6682	698	30	,	,	PUNCT
taxlaw-6682	698	31	allowing	allow	VERB
taxlaw-6682	698	32	u.s	u.s	PROPN
taxlaw-6682	698	33	.	.	PROPN
taxlaw-6682	698	34	mnes	mne	NOUN
taxlaw-6682	698	35	to	to	PART
taxlaw-6682	698	36	better	well	ADV
taxlaw-6682	698	37	compete	compete	VERB
taxlaw-6682	698	38	in	in	ADP
taxlaw-6682	698	39	the	the	DET
taxlaw-6682	698	40	global	global	ADJ
taxlaw-6682	698	41	economy	economy	NOUN
taxlaw-6682	698	42	.	.	PUNCT
taxlaw-6682	699	1	it	it	PRON
taxlaw-6682	699	2	will	will	AUX
taxlaw-6682	699	3	eliminate	eliminate	VERB
taxlaw-6682	699	4	(	(	PUNCT
taxlaw-6682	699	5	or	or	CCONJ
taxlaw-6682	699	6	substantially	substantially	ADV
taxlaw-6682	699	7	reduce	reduce	VERB
taxlaw-6682	699	8	)	)	PUNCT
taxlaw-6682	699	9	the	the	DET
taxlaw-6682	699	10	debt	debt	NOUN
taxlaw-6682	699	11	-	-	PUNCT
taxlaw-6682	699	12	over	over	ADP
taxlaw-6682	699	13	-	-	PUNCT
taxlaw-6682	699	14	equity	equity	NOUN
taxlaw-6682	699	15	bias	bias	NOUN
taxlaw-6682	699	16	and	and	CCONJ
taxlaw-6682	699	17	the	the	DET
taxlaw-6682	699	18	inefficient	inefficient	ADJ
taxlaw-6682	699	19	penalty	penalty	NOUN
taxlaw-6682	699	20	on	on	ADP
taxlaw-6682	699	21	business	business	NOUN
taxlaw-6682	699	22	activities	activity	NOUN
taxlaw-6682	699	23	carried	carry	VERB
taxlaw-6682	699	24	through	through	ADP
taxlaw-6682	699	25	c	c	PROPN
taxlaw-6682	699	26	corporations	corporation	NOUN
taxlaw-6682	699	27	.	.	PUNCT
taxlaw-6682	700	1	current	current	ADJ
taxlaw-6682	700	2	-	-	PUNCT
taxlaw-6682	700	3	base	base	NOUN
taxlaw-6682	700	4	taxation	taxation	NOUN
taxlaw-6682	700	5	will	will	AUX
taxlaw-6682	700	6	eliminate	eliminate	VERB
taxlaw-6682	700	7	the	the	DET
taxlaw-6682	700	8	current	current	ADJ
taxlaw-6682	700	9	incentive	incentive	NOUN
taxlaw-6682	700	10	to	to	PART
taxlaw-6682	700	11	invest	invest	VERB
taxlaw-6682	700	12	and	and	CCONJ
taxlaw-6682	700	13	shift	shift	VERB
taxlaw-6682	700	14	income	income	NOUN
taxlaw-6682	700	15	abroad	abroad	ADV
taxlaw-6682	700	16	,	,	PUNCT
taxlaw-6682	700	17	while	while	SCONJ
taxlaw-6682	700	18	providing	provide	VERB
taxlaw-6682	700	19	a	a	DET
taxlaw-6682	700	20	very	very	ADV
taxlaw-6682	700	21	important	important	ADJ
taxlaw-6682	700	22	source	source	NOUN
taxlaw-6682	700	23	of	of	ADP
taxlaw-6682	700	24	revenue	revenue	NOUN
taxlaw-6682	700	25	.	.	PUNCT
taxlaw-6682	701	1	it	it	PRON
taxlaw-6682	701	2	will	will	AUX
taxlaw-6682	701	3	also	also	ADV
taxlaw-6682	701	4	obliterate	obliterate	VERB
taxlaw-6682	701	5	the	the	DET
taxlaw-6682	701	6	need	need	NOUN
taxlaw-6682	701	7	to	to	PART
taxlaw-6682	701	8	distinguish	distinguish	VERB
taxlaw-6682	701	9	between	between	ADP
taxlaw-6682	701	10	domestic	domestic	ADJ
taxlaw-6682	701	11	and	and	CCONJ
taxlaw-6682	701	12	foreign	foreign	ADJ
taxlaw-6682	701	13	earnings	earning	NOUN
taxlaw-6682	701	14	and	and	CCONJ
taxlaw-6682	701	15	as	as	ADP
taxlaw-6682	701	16	such	such	ADJ
taxlaw-6682	701	17	will	will	AUX
taxlaw-6682	701	18	facilitate	facilitate	VERB
taxlaw-6682	701	19	the	the	DET
taxlaw-6682	701	20	adoption	adoption	NOUN
taxlaw-6682	701	21	of	of	ADP
taxlaw-6682	701	22	tax	tax	NOUN
taxlaw-6682	701	23	integration	integration	NOUN
taxlaw-6682	701	24	,	,	PUNCT
taxlaw-6682	701	25	because	because	SCONJ
taxlaw-6682	701	26	all	all	DET
taxlaw-6682	701	27	distributions	distribution	NOUN
taxlaw-6682	701	28	of	of	ADP
taxlaw-6682	701	29	earnings	earning	NOUN
taxlaw-6682	701	30	that	that	PRON
taxlaw-6682	701	31	were	be	AUX
taxlaw-6682	701	32	previously	previously	ADV
taxlaw-6682	701	33	taxed	tax	VERB
taxlaw-6682	701	34	will	will	AUX
taxlaw-6682	701	35	[	[	X
taxlaw-6682	701	36	vol	vol	NOUN
taxlaw-6682	701	37	.	.	PUNCT
taxlaw-6682	701	38	11:2	11:2	NUM
taxlaw-6682	701	39	columbia	columbia	PROPN
taxlaw-6682	701	40	journal	journal	PROPN
taxlaw-6682	701	41	of	of	ADP
taxlaw-6682	701	42	tax	tax	NOUN
taxlaw-6682	701	43	law	law	NOUN
taxlaw-6682	701	44	30	30	NUM
taxlaw-6682	701	45	give	give	VERB
taxlaw-6682	701	46	rise	rise	NOUN
taxlaw-6682	701	47	to	to	ADP
taxlaw-6682	701	48	the	the	DET
taxlaw-6682	701	49	benefits	benefit	NOUN
taxlaw-6682	701	50	of	of	ADP
taxlaw-6682	701	51	tax	tax	NOUN
taxlaw-6682	701	52	integration	integration	NOUN
taxlaw-6682	701	53	.	.	PUNCT
taxlaw-6682	702	1	finally	finally	ADV
taxlaw-6682	702	2	,	,	PUNCT
taxlaw-6682	702	3	in	in	ADP
taxlaw-6682	702	4	order	order	NOUN
taxlaw-6682	702	5	to	to	PART
taxlaw-6682	702	6	avoid	avoid	VERB
taxlaw-6682	702	7	a	a	DET
taxlaw-6682	702	8	potential	potential	ADJ
taxlaw-6682	702	9	revenue	revenue	NOUN
taxlaw-6682	702	10	loss	loss	NOUN
taxlaw-6682	702	11	as	as	ADP
taxlaw-6682	702	12	a	a	DET
taxlaw-6682	702	13	result	result	NOUN
taxlaw-6682	702	14	of	of	ADP
taxlaw-6682	702	15	this	this	DET
taxlaw-6682	702	16	new	new	ADJ
taxlaw-6682	702	17	dpd	dpd	NOUN
taxlaw-6682	702	18	,	,	PUNCT
taxlaw-6682	702	19	a	a	DET
taxlaw-6682	702	20	full	full	ADJ
taxlaw-6682	702	21	-	-	PUNCT
taxlaw-6682	702	22	rate	rate	NOUN
taxlaw-6682	702	23	wht	wht	NOUN
taxlaw-6682	702	24	or	or	CCONJ
taxlaw-6682	702	25	a	a	DET
taxlaw-6682	702	26	new	new	ADJ
taxlaw-6682	702	27	compensatory	compensatory	ADJ
taxlaw-6682	702	28	tax	tax	NOUN
taxlaw-6682	702	29	,	,	PUNCT
taxlaw-6682	702	30	equal	equal	ADJ
taxlaw-6682	702	31	to	to	ADP
taxlaw-6682	702	32	the	the	DET
taxlaw-6682	702	33	rate	rate	NOUN
taxlaw-6682	702	34	of	of	ADP
taxlaw-6682	702	35	the	the	DET
taxlaw-6682	702	36	corporate	corporate	ADJ
taxlaw-6682	702	37	tax	tax	NOUN
taxlaw-6682	702	38	,	,	PUNCT
taxlaw-6682	702	39	should	should	AUX
taxlaw-6682	702	40	be	be	AUX
taxlaw-6682	702	41	introduced	introduce	VERB
taxlaw-6682	702	42	and	and	CCONJ
taxlaw-6682	702	43	implemented	implement	VERB
taxlaw-6682	702	44	.	.	PUNCT
taxlaw-6682	703	1	the	the	DET
taxlaw-6682	703	2	wht	wht	NOUN
taxlaw-6682	703	3	(	(	PUNCT
taxlaw-6682	703	4	or	or	CCONJ
taxlaw-6682	703	5	the	the	DET
taxlaw-6682	703	6	compensatory	compensatory	ADJ
taxlaw-6682	703	7	tax	tax	NOUN
taxlaw-6682	703	8	)	)	PUNCT
taxlaw-6682	703	9	should	should	AUX
taxlaw-6682	703	10	be	be	AUX
taxlaw-6682	703	11	non	non	ADJ
taxlaw-6682	703	12	-	-	ADJ
taxlaw-6682	703	13	refundable	refundable	ADJ
taxlaw-6682	703	14	,	,	PUNCT
taxlaw-6682	703	15	even	even	ADV
taxlaw-6682	703	16	to	to	ADP
taxlaw-6682	703	17	foreign	foreign	ADJ
taxlaw-6682	703	18	and	and	CCONJ
taxlaw-6682	703	19	tax	tax	NOUN
taxlaw-6682	703	20	-	-	PUNCT
taxlaw-6682	703	21	exempt	exempt	ADJ
taxlaw-6682	703	22	taxpayers	taxpayer	NOUN
taxlaw-6682	703	23	.	.	PUNCT