id	sid	tid	token	lemma	pos
taxlaw-7406	1	1	microsoft	microsoft	PROPN
taxlaw-7406	1	2	word	word	PROPN
taxlaw-7406	1	3	polsky12	polsky12	PROPN
taxlaw-7406	1	4	-	-	PUNCT
taxlaw-7406	1	5	1	1	NUM
taxlaw-7406	1	6	final	final	ADJ
taxlaw-7406	1	7	formatted.docx	formatted.docx	NOUN
taxlaw-7406	1	8	the	the	DET
taxlaw-7406	1	9	impact	impact	NOUN
taxlaw-7406	1	10	of	of	ADP
taxlaw-7406	1	11	the	the	DET
taxlaw-7406	1	12	2017	2017	NUM
taxlaw-7406	1	13	tax	tax	NOUN
taxlaw-7406	1	14	act	act	NOUN
taxlaw-7406	1	15	on	on	ADP
taxlaw-7406	1	16	certain	certain	ADJ
taxlaw-7406	1	17	personal	personal	ADJ
taxlaw-7406	1	18	injury	injury	NOUN
taxlaw-7406	1	19	plaintiffs	plaintiff	NOUN
taxlaw-7406	1	20	gregg	gregg	PROPN
taxlaw-7406	1	21	polsky	polsky	PROPN
taxlaw-7406	1	22	*	*	PUNCT
taxlaw-7406	1	23	abstract	abstract	ADJ
taxlaw-7406	1	24	the	the	DET
taxlaw-7406	1	25	2017	2017	NUM
taxlaw-7406	1	26	tax	tax	NOUN
taxlaw-7406	1	27	act	act	NOUN
taxlaw-7406	1	28	was	be	AUX
taxlaw-7406	1	29	the	the	DET
taxlaw-7406	1	30	most	most	ADV
taxlaw-7406	1	31	sweeping	sweeping	ADJ
taxlaw-7406	1	32	federal	federal	ADJ
taxlaw-7406	1	33	tax	tax	NOUN
taxlaw-7406	1	34	legislation	legislation	NOUN
taxlaw-7406	1	35	in	in	ADP
taxlaw-7406	1	36	over	over	ADP
taxlaw-7406	1	37	a	a	DET
taxlaw-7406	1	38	generation	generation	NOUN
taxlaw-7406	1	39	.	.	PUNCT
taxlaw-7406	2	1	while	while	SCONJ
taxlaw-7406	2	2	many	many	ADJ
taxlaw-7406	2	3	of	of	ADP
taxlaw-7406	2	4	its	its	PRON
taxlaw-7406	2	5	reforms	reform	NOUN
taxlaw-7406	2	6	,	,	PUNCT
taxlaw-7406	2	7	from	from	ADP
taxlaw-7406	2	8	dramatically	dramatically	ADV
taxlaw-7406	2	9	lowering	lower	VERB
taxlaw-7406	2	10	the	the	DET
taxlaw-7406	2	11	corporate	corporate	ADJ
taxlaw-7406	2	12	tax	tax	NOUN
taxlaw-7406	2	13	rate	rate	NOUN
taxlaw-7406	2	14	to	to	ADP
taxlaw-7406	2	15	altering	alter	VERB
taxlaw-7406	2	16	the	the	DET
taxlaw-7406	2	17	international	international	ADJ
taxlaw-7406	2	18	tax	tax	NOUN
taxlaw-7406	2	19	rules	rule	NOUN
taxlaw-7406	2	20	,	,	PUNCT
taxlaw-7406	2	21	have	have	AUX
taxlaw-7406	2	22	already	already	ADV
taxlaw-7406	2	23	received	receive	VERB
taxlaw-7406	2	24	significant	significant	ADJ
taxlaw-7406	2	25	attention	attention	NOUN
taxlaw-7406	2	26	,	,	PUNCT
taxlaw-7406	2	27	comparatively	comparatively	ADV
taxlaw-7406	2	28	little	little	ADJ
taxlaw-7406	2	29	attention	attention	NOUN
taxlaw-7406	2	30	has	have	AUX
taxlaw-7406	2	31	been	be	AUX
taxlaw-7406	2	32	paid	pay	VERB
taxlaw-7406	2	33	to	to	ADP
taxlaw-7406	2	34	the	the	DET
taxlaw-7406	2	35	2017	2017	NUM
taxlaw-7406	2	36	tax	tax	NOUN
taxlaw-7406	2	37	act	act	NOUN
taxlaw-7406	2	38	’s	’s	PART
taxlaw-7406	2	39	effects	effect	NOUN
taxlaw-7406	2	40	on	on	ADP
taxlaw-7406	2	41	personal	personal	ADJ
taxlaw-7406	2	42	injury	injury	NOUN
taxlaw-7406	2	43	plaintiffs	plaintiff	NOUN
taxlaw-7406	2	44	.	.	PUNCT
taxlaw-7406	3	1	this	this	DET
taxlaw-7406	3	2	article	article	NOUN
taxlaw-7406	3	3	explores	explore	VERB
taxlaw-7406	3	4	those	those	DET
taxlaw-7406	3	5	impacts	impact	NOUN
taxlaw-7406	3	6	.	.	PUNCT
taxlaw-7406	4	1	the	the	DET
taxlaw-7406	4	2	2017	2017	NUM
taxlaw-7406	4	3	tax	tax	NOUN
taxlaw-7406	4	4	act	act	NOUN
taxlaw-7406	4	5	added	add	VERB
taxlaw-7406	4	6	a	a	DET
taxlaw-7406	4	7	new	new	ADJ
taxlaw-7406	4	8	provision	provision	NOUN
taxlaw-7406	4	9	that	that	PRON
taxlaw-7406	4	10	indirectly	indirectly	ADV
taxlaw-7406	4	11	affects	affect	VERB
taxlaw-7406	4	12	plaintiffs	plaintiff	NOUN
taxlaw-7406	4	13	who	who	PRON
taxlaw-7406	4	14	allege	allege	VERB
taxlaw-7406	4	15	sexual	sexual	ADJ
taxlaw-7406	4	16	harassment	harassment	NOUN
taxlaw-7406	4	17	or	or	CCONJ
taxlaw-7406	4	18	abuse	abuse	NOUN
taxlaw-7406	4	19	.	.	PUNCT
taxlaw-7406	5	1	the	the	DET
taxlaw-7406	5	2	new	new	ADJ
taxlaw-7406	5	3	provision	provision	NOUN
taxlaw-7406	5	4	disallows	disallow	VERB
taxlaw-7406	5	5	the	the	DET
taxlaw-7406	5	6	defendants	defendant	NOUN
taxlaw-7406	5	7	’	'	PUNCT
taxlaw-7406	5	8	deductions	deduction	NOUN
taxlaw-7406	5	9	if	if	SCONJ
taxlaw-7406	5	10	the	the	DET
taxlaw-7406	5	11	parties	party	NOUN
taxlaw-7406	5	12	enter	enter	VERB
taxlaw-7406	5	13	into	into	ADP
taxlaw-7406	5	14	a	a	DET
taxlaw-7406	5	15	nondisclosure	nondisclosure	NOUN
taxlaw-7406	5	16	agreement	agreement	NOUN
taxlaw-7406	5	17	.	.	PUNCT
taxlaw-7406	6	1	while	while	SCONJ
taxlaw-7406	6	2	targeted	target	VERB
taxlaw-7406	6	3	at	at	ADP
taxlaw-7406	6	4	defendants	defendant	NOUN
taxlaw-7406	6	5	,	,	PUNCT
taxlaw-7406	6	6	the	the	DET
taxlaw-7406	6	7	provision	provision	NOUN
taxlaw-7406	6	8	likely	likely	ADV
taxlaw-7406	6	9	unwittingly	unwittingly	ADV
taxlaw-7406	6	10	harms	harm	VERB
taxlaw-7406	6	11	plaintiffs	plaintiff	NOUN
taxlaw-7406	6	12	by	by	ADP
taxlaw-7406	6	13	reducing	reduce	VERB
taxlaw-7406	6	14	settlement	settlement	NOUN
taxlaw-7406	6	15	offers	offer	NOUN
taxlaw-7406	6	16	.	.	PUNCT
taxlaw-7406	7	1	the	the	DET
taxlaw-7406	7	2	provision	provision	NOUN
taxlaw-7406	7	3	also	also	ADV
taxlaw-7406	7	4	suffers	suffer	VERB
taxlaw-7406	7	5	from	from	ADP
taxlaw-7406	7	6	a	a	DET
taxlaw-7406	7	7	host	host	NOUN
taxlaw-7406	7	8	of	of	ADP
taxlaw-7406	7	9	ambiguities	ambiguity	NOUN
taxlaw-7406	7	10	that	that	SCONJ
taxlaw-7406	7	11	the	the	DET
taxlaw-7406	7	12	treasury	treasury	PROPN
taxlaw-7406	7	13	department	department	PROPN
taxlaw-7406	7	14	and	and	CCONJ
taxlaw-7406	7	15	internal	internal	ADJ
taxlaw-7406	7	16	revenue	revenue	NOUN
taxlaw-7406	7	17	service	service	NOUN
taxlaw-7406	7	18	will	will	AUX
taxlaw-7406	7	19	need	need	VERB
taxlaw-7406	7	20	to	to	PART
taxlaw-7406	7	21	resolve	resolve	VERB
taxlaw-7406	7	22	.	.	PUNCT
taxlaw-7406	8	1	the	the	DET
taxlaw-7406	8	2	2017	2017	NUM
taxlaw-7406	8	3	tax	tax	NOUN
taxlaw-7406	8	4	act	act	NOUN
taxlaw-7406	8	5	also	also	ADV
taxlaw-7406	8	6	eliminated	eliminate	VERB
taxlaw-7406	8	7	so	so	ADV
taxlaw-7406	8	8	-	-	PUNCT
taxlaw-7406	8	9	called	call	VERB
taxlaw-7406	8	10	miscellaneous	miscellaneous	ADJ
taxlaw-7406	8	11	itemized	itemize	VERB
taxlaw-7406	8	12	deductions	deduction	NOUN
taxlaw-7406	8	13	.	.	PUNCT
taxlaw-7406	9	1	in	in	ADP
taxlaw-7406	9	2	certain	certain	ADJ
taxlaw-7406	9	3	types	type	NOUN
taxlaw-7406	9	4	of	of	ADP
taxlaw-7406	9	5	personal	personal	ADJ
taxlaw-7406	9	6	injury	injury	NOUN
taxlaw-7406	9	7	claims	claim	NOUN
taxlaw-7406	9	8	,	,	PUNCT
taxlaw-7406	9	9	such	such	ADJ
taxlaw-7406	9	10	as	as	ADP
taxlaw-7406	9	11	defamation	defamation	NOUN
taxlaw-7406	9	12	or	or	CCONJ
taxlaw-7406	9	13	emotional	emotional	ADJ
taxlaw-7406	9	14	distress	distress	NOUN
taxlaw-7406	9	15	,	,	PUNCT
taxlaw-7406	9	16	this	this	DET
taxlaw-7406	9	17	development	development	NOUN
taxlaw-7406	9	18	causes	cause	VERB
taxlaw-7406	9	19	the	the	DET
taxlaw-7406	9	20	plaintiff	plaintiff	NOUN
taxlaw-7406	9	21	to	to	PART
taxlaw-7406	9	22	be	be	AUX
taxlaw-7406	9	23	taxed	tax	VERB
taxlaw-7406	9	24	on	on	ADP
taxlaw-7406	9	25	the	the	DET
taxlaw-7406	9	26	full	full	ADJ
taxlaw-7406	9	27	settlement	settlement	NOUN
taxlaw-7406	9	28	amount	amount	NOUN
taxlaw-7406	9	29	even	even	ADV
taxlaw-7406	9	30	if	if	SCONJ
taxlaw-7406	9	31	,	,	PUNCT
taxlaw-7406	9	32	as	as	SCONJ
taxlaw-7406	9	33	is	be	AUX
taxlaw-7406	9	34	often	often	ADV
taxlaw-7406	9	35	the	the	DET
taxlaw-7406	9	36	case	case	NOUN
taxlaw-7406	9	37	,	,	PUNCT
taxlaw-7406	9	38	one	one	NUM
taxlaw-7406	9	39	-	-	PUNCT
taxlaw-7406	9	40	third	third	NOUN
taxlaw-7406	9	41	or	or	CCONJ
taxlaw-7406	9	42	more	more	ADJ
taxlaw-7406	9	43	of	of	ADP
taxlaw-7406	9	44	the	the	DET
taxlaw-7406	9	45	settlement	settlement	NOUN
taxlaw-7406	9	46	is	be	AUX
taxlaw-7406	9	47	paid	pay	VERB
taxlaw-7406	9	48	as	as	ADP
taxlaw-7406	9	49	a	a	DET
taxlaw-7406	9	50	contingent	contingent	ADJ
taxlaw-7406	9	51	fee	fee	NOUN
taxlaw-7406	9	52	to	to	ADP
taxlaw-7406	9	53	the	the	DET
taxlaw-7406	9	54	plaintiff	plaintiff	NOUN
taxlaw-7406	9	55	’s	’s	PART
taxlaw-7406	9	56	attorney	attorney	NOUN
taxlaw-7406	9	57	.	.	PUNCT
taxlaw-7406	10	1	legislative	legislative	ADJ
taxlaw-7406	10	2	or	or	CCONJ
taxlaw-7406	10	3	administrative	administrative	ADJ
taxlaw-7406	10	4	action	action	NOUN
taxlaw-7406	10	5	is	be	AUX
taxlaw-7406	10	6	required	require	VERB
taxlaw-7406	10	7	to	to	PART
taxlaw-7406	10	8	remedy	remedy	VERB
taxlaw-7406	10	9	this	this	DET
taxlaw-7406	10	10	patent	patent	NOUN
taxlaw-7406	10	11	unfairness	unfairness	NOUN
taxlaw-7406	10	12	.	.	PUNCT
taxlaw-7406	11	1	i.	i.	NOUN
taxlaw-7406	11	2	introduction	introduction	NOUN
taxlaw-7406	11	3	......................................................................................................	......................................................................................................	PROPN
taxlaw-7406	12	1	28	28	NUM
taxlaw-7406	12	2	ii	ii	NOUN
taxlaw-7406	12	3	.	.	PUNCT
taxlaw-7406	13	1	the	the	DET
taxlaw-7406	13	2	new	new	ADJ
taxlaw-7406	13	3	section	section	NOUN
taxlaw-7406	13	4	162(q	162(q	PROPN
taxlaw-7406	13	5	):	):	PUNCT
taxlaw-7406	13	6	the	the	DET
taxlaw-7406	13	7	harvey	harvey	PROPN
taxlaw-7406	13	8	weinstein	weinstein	PROPN
taxlaw-7406	13	9	rule	rule	PROPN
taxlaw-7406	13	10	......................	......................	PUNCT
taxlaw-7406	13	11	29	29	NUM
taxlaw-7406	13	12	a.	a.	NOUN
taxlaw-7406	13	13	the	the	DET
taxlaw-7406	13	14	economics	economic	NOUN
taxlaw-7406	13	15	of	of	ADP
taxlaw-7406	13	16	section	section	NOUN
taxlaw-7406	13	17	162(q	162(q	PROPN
taxlaw-7406	13	18	)	)	PUNCT
taxlaw-7406	13	19	........................................................................	........................................................................	PUNCT
taxlaw-7406	13	20	29	29	NUM
taxlaw-7406	13	21	1	1	NUM
taxlaw-7406	13	22	.	.	PUNCT
taxlaw-7406	13	23	cost	cost	NOUN
taxlaw-7406	13	24	-	-	PUNCT
taxlaw-7406	13	25	shifting	shifting	NOUN
taxlaw-7406	13	26	to	to	ADP
taxlaw-7406	13	27	plaintiffs	plaintiff	NOUN
taxlaw-7406	13	28	..............................................................................	..............................................................................	PUNCT
taxlaw-7406	13	29	29	29	NUM
taxlaw-7406	13	30	2	2	NUM
taxlaw-7406	13	31	.	.	PUNCT
taxlaw-7406	13	32	disincentivizing	disincentivize	VERB
taxlaw-7406	13	33	settlement	settlement	NOUN
taxlaw-7406	13	34	...........................................................................	...........................................................................	PUNCT
taxlaw-7406	13	35	31	31	NUM
taxlaw-7406	13	36	b.	b.	PROPN
taxlaw-7406	13	37	ambiguities	ambiguity	NOUN
taxlaw-7406	13	38	in	in	ADP
taxlaw-7406	13	39	section	section	NOUN
taxlaw-7406	13	40	162(q	162(q	PROPN
taxlaw-7406	13	41	)	)	PUNCT
taxlaw-7406	13	42	.............................................................................	.............................................................................	PUNCT
taxlaw-7406	14	1	32	32	NUM
taxlaw-7406	14	2	1	1	NUM
taxlaw-7406	14	3	.	.	PUNCT
taxlaw-7406	15	1	the	the	DET
taxlaw-7406	15	2	problem	problem	NOUN
taxlaw-7406	15	3	of	of	ADP
taxlaw-7406	15	4	multiple	multiple	ADJ
taxlaw-7406	15	5	claims	claim	NOUN
taxlaw-7406	15	6	and	and	CCONJ
taxlaw-7406	15	7	global	global	ADJ
taxlaw-7406	15	8	settlements	settlement	NOUN
taxlaw-7406	15	9	.............................	.............................	PUNCT
taxlaw-7406	16	1	32	32	NUM
taxlaw-7406	16	2	2	2	NUM
taxlaw-7406	16	3	.	.	PUNCT
taxlaw-7406	17	1	what	what	PRON
taxlaw-7406	17	2	constitutes	constitute	VERB
taxlaw-7406	17	3	a	a	DET
taxlaw-7406	17	4	non	non	ADJ
taxlaw-7406	17	5	-	-	ADJ
taxlaw-7406	17	6	disclosure	disclosure	ADJ
taxlaw-7406	17	7	agreement	agreement	NOUN
taxlaw-7406	17	8	for	for	ADP
taxlaw-7406	17	9	section	section	NOUN
taxlaw-7406	17	10	162(q	162(q	NUM
taxlaw-7406	17	11	)	)	PUNCT
taxlaw-7406	17	12	purposes	purpose	NOUN
taxlaw-7406	17	13	?	?	PUNCT
taxlaw-7406	18	1	................................................................................................................	................................................................................................................	PROPN
taxlaw-7406	19	1	34	34	NUM
taxlaw-7406	19	2	3	3	X
taxlaw-7406	19	3	.	.	PUNCT
taxlaw-7406	20	1	what	what	PRON
taxlaw-7406	20	2	are	be	AUX
taxlaw-7406	20	3	“	"	PUNCT
taxlaw-7406	20	4	related	related	ADJ
taxlaw-7406	20	5	”	"	PUNCT
taxlaw-7406	20	6	attorney	attorney	NOUN
taxlaw-7406	20	7	’s	’s	PART
taxlaw-7406	20	8	fees	fee	NOUN
taxlaw-7406	20	9	?	?	PUNCT
taxlaw-7406	21	1	..........................................................	..........................................................	PUNCT
taxlaw-7406	22	1	36	36	NUM
taxlaw-7406	22	2	c.	c.	NOUN
taxlaw-7406	22	3	pleading	plead	VERB
taxlaw-7406	22	4	strategies	strategy	NOUN
taxlaw-7406	22	5	to	to	PART
taxlaw-7406	22	6	avoid	avoid	VERB
taxlaw-7406	22	7	section	section	NOUN
taxlaw-7406	22	8	162(q	162(q	PROPN
taxlaw-7406	22	9	)	)	PUNCT
taxlaw-7406	22	10	.......................................................	.......................................................	PUNCT
taxlaw-7406	23	1	39	39	NUM
taxlaw-7406	23	2	iii	iii	NOUN
taxlaw-7406	23	3	.	.	PUNCT
taxlaw-7406	23	4	exacerbation	exacerbation	NOUN
taxlaw-7406	23	5	of	of	ADP
taxlaw-7406	23	6	the	the	DET
taxlaw-7406	23	7	contingent	contingent	NOUN
taxlaw-7406	23	8	fee	fee	NOUN
taxlaw-7406	23	9	tax	tax	NOUN
taxlaw-7406	23	10	trap	trap	NOUN
taxlaw-7406	23	11	...............................	...............................	PUNCT
taxlaw-7406	23	12	40	40	NUM
taxlaw-7406	23	13	a.	a.	NOUN
taxlaw-7406	23	14	claims	claim	NOUN
taxlaw-7406	23	15	subject	subject	ADJ
taxlaw-7406	23	16	to	to	ADP
taxlaw-7406	23	17	the	the	DET
taxlaw-7406	23	18	tax	tax	NOUN
taxlaw-7406	23	19	trap	trap	NOUN
taxlaw-7406	23	20	...........................................................................	...........................................................................	PUNCT
taxlaw-7406	23	21	42	42	NUM
taxlaw-7406	23	22	b.	b.	PROPN
taxlaw-7406	23	23	tax	tax	NOUN
taxlaw-7406	23	24	policy	policy	NOUN
taxlaw-7406	23	25	implications	implication	NOUN
taxlaw-7406	23	26	.......................................................................................	.......................................................................................	PUNCT
taxlaw-7406	23	27	44	44	NUM
taxlaw-7406	23	28	c.	c.	NOUN
taxlaw-7406	23	29	does	do	VERB
taxlaw-7406	23	30	the	the	DET
taxlaw-7406	23	31	form	form	NOUN
taxlaw-7406	23	32	of	of	ADP
taxlaw-7406	23	33	attorney	attorney	NOUN
taxlaw-7406	23	34	fee	fee	NOUN
taxlaw-7406	23	35	payment	payment	NOUN
taxlaw-7406	23	36	matter	matter	NOUN
taxlaw-7406	23	37	?	?	PUNCT
taxlaw-7406	23	38	...............................................	...............................................	PUNCT
taxlaw-7406	24	1	47	47	NUM
taxlaw-7406	24	2	*	*	PUNCT
taxlaw-7406	24	3	francis	francis	PROPN
taxlaw-7406	24	4	shackelford	shackelford	PROPN
taxlaw-7406	24	5	distinguished	distinguish	VERB
taxlaw-7406	24	6	professor	professor	NOUN
taxlaw-7406	24	7	in	in	ADP
taxlaw-7406	24	8	taxation	taxation	NOUN
taxlaw-7406	24	9	law	law	NOUN
taxlaw-7406	24	10	,	,	PUNCT
taxlaw-7406	24	11	university	university	PROPN
taxlaw-7406	24	12	of	of	ADP
taxlaw-7406	24	13	georgia	georgia	PROPN
taxlaw-7406	24	14	school	school	PROPN
taxlaw-7406	24	15	of	of	ADP
taxlaw-7406	24	16	law	law	NOUN
taxlaw-7406	24	17	.	.	PUNCT
taxlaw-7406	25	1	thanks	thank	NOUN
taxlaw-7406	25	2	to	to	ADP
taxlaw-7406	25	3	brant	brant	PROPN
taxlaw-7406	25	4	hellwig	hellwig	PROPN
taxlaw-7406	25	5	and	and	CCONJ
taxlaw-7406	25	6	lawrence	lawrence	PROPN
taxlaw-7406	25	7	zelenak	zelenak	PROPN
taxlaw-7406	25	8	for	for	ADP
taxlaw-7406	25	9	comments	comment	NOUN
taxlaw-7406	25	10	and	and	CCONJ
taxlaw-7406	25	11	to	to	ADP
taxlaw-7406	25	12	phillip	phillip	PROPN
taxlaw-7406	25	13	chason	chason	PROPN
taxlaw-7406	25	14	for	for	ADP
taxlaw-7406	25	15	research	research	NOUN
taxlaw-7406	25	16	assistance	assistance	NOUN
taxlaw-7406	25	17	.	.	PUNCT
taxlaw-7406	26	1	this	this	DET
taxlaw-7406	26	2	work	work	NOUN
taxlaw-7406	26	3	was	be	AUX
taxlaw-7406	26	4	supported	support	VERB
taxlaw-7406	26	5	by	by	ADP
taxlaw-7406	26	6	a	a	DET
taxlaw-7406	26	7	grant	grant	NOUN
taxlaw-7406	26	8	from	from	ADP
taxlaw-7406	26	9	the	the	DET
taxlaw-7406	26	10	american	american	PROPN
taxlaw-7406	26	11	association	association	PROPN
taxlaw-7406	26	12	for	for	ADP
taxlaw-7406	26	13	justice	justice	PROPN
taxlaw-7406	26	14	robert	robert	PROPN
taxlaw-7406	26	15	l.	l.	PROPN
taxlaw-7406	26	16	habush	habush	PROPN
taxlaw-7406	26	17	endowment	endowment	PROPN
taxlaw-7406	26	18	.	.	PUNCT
taxlaw-7406	27	1	28	28	NUM
taxlaw-7406	27	2	columbia	columbia	PROPN
taxlaw-7406	27	3	journal	journal	PROPN
taxlaw-7406	27	4	of	of	ADP
taxlaw-7406	27	5	tax	tax	NOUN
taxlaw-7406	27	6	law	law	NOUN
taxlaw-7406	27	7	[	[	X
taxlaw-7406	27	8	vol	vol	X
taxlaw-7406	27	9	12:27	12:27	NUM
taxlaw-7406	27	10	d.	d.	PROPN
taxlaw-7406	27	11	federal	federal	PROPN
taxlaw-7406	27	12	comprehensive	comprehensive	ADJ
taxlaw-7406	27	13	legislative	legislative	ADJ
taxlaw-7406	27	14	solution	solution	NOUN
taxlaw-7406	27	15	......................................................	......................................................	PUNCT
taxlaw-7406	28	1	48	48	NUM
taxlaw-7406	28	2	e.	e.	PROPN
taxlaw-7406	28	3	a	a	DET
taxlaw-7406	28	4	limited	limited	ADJ
taxlaw-7406	28	5	state	state	NOUN
taxlaw-7406	28	6	legislative	legislative	ADJ
taxlaw-7406	28	7	solution	solution	NOUN
taxlaw-7406	28	8	...................................................................	...................................................................	PUNCT
taxlaw-7406	28	9	49	49	NUM
taxlaw-7406	28	10	f.	f.	PROPN
taxlaw-7406	28	11	administrative	administrative	PROPN
taxlaw-7406	28	12	solutions	solution	NOUN
taxlaw-7406	28	13	.....................................................................................	.....................................................................................	PUNCT
taxlaw-7406	28	14	51	51	NUM
taxlaw-7406	28	15	g.	g.	NOUN
taxlaw-7406	28	16	taxpayer	taxpayer	NOUN
taxlaw-7406	28	17	arguments	argument	NOUN
taxlaw-7406	28	18	............................................................................................	............................................................................................	PUNCT
taxlaw-7406	29	1	52	52	NUM
taxlaw-7406	29	2	h.	h.	NOUN
taxlaw-7406	29	3	structuring	structuring	NOUN
taxlaw-7406	29	4	to	to	PART
taxlaw-7406	29	5	avoid	avoid	VERB
taxlaw-7406	29	6	non	non	ADJ
taxlaw-7406	29	7	-	-	ADJ
taxlaw-7406	29	8	deductibility	deductibility	ADJ
taxlaw-7406	29	9	..............................................................	..............................................................	PUNCT
taxlaw-7406	29	10	55	55	NUM
taxlaw-7406	29	11	iv	iv	NOUN
taxlaw-7406	29	12	.	.	PUNCT
taxlaw-7406	29	13	conclusion	conclusion	NOUN
taxlaw-7406	29	14	...........................................................................................................	...........................................................................................................	PUNCT
taxlaw-7406	30	1	56	56	NUM
taxlaw-7406	30	2	i.	i.	NOUN
taxlaw-7406	30	3	introduction	introduction	NOUN
taxlaw-7406	30	4	the	the	DET
taxlaw-7406	30	5	federal	federal	ADJ
taxlaw-7406	30	6	income	income	NOUN
taxlaw-7406	30	7	tax	tax	NOUN
taxlaw-7406	30	8	legislation	legislation	NOUN
taxlaw-7406	30	9	signed	sign	VERB
taxlaw-7406	30	10	into	into	ADP
taxlaw-7406	30	11	law	law	NOUN
taxlaw-7406	30	12	on	on	ADP
taxlaw-7406	30	13	december	december	PROPN
taxlaw-7406	30	14	17	17	NUM
taxlaw-7406	30	15	,	,	PUNCT
taxlaw-7406	30	16	2017	2017	NUM
taxlaw-7406	30	17	(	(	PUNCT
taxlaw-7406	30	18	2017	2017	NUM
taxlaw-7406	30	19	tax	tax	NOUN
taxlaw-7406	30	20	act	act	PROPN
taxlaw-7406	30	21	)	)	PUNCT
taxlaw-7406	30	22	was	be	AUX
taxlaw-7406	30	23	the	the	DET
taxlaw-7406	30	24	most	most	ADV
taxlaw-7406	30	25	sweeping	sweeping	ADJ
taxlaw-7406	30	26	federal	federal	ADJ
taxlaw-7406	30	27	tax	tax	NOUN
taxlaw-7406	30	28	reform	reform	NOUN
taxlaw-7406	30	29	legislation	legislation	NOUN
taxlaw-7406	30	30	in	in	ADP
taxlaw-7406	30	31	over	over	ADP
taxlaw-7406	30	32	thirty	thirty	NUM
taxlaw-7406	30	33	years	year	NOUN
taxlaw-7406	30	34	,	,	PUNCT
taxlaw-7406	30	35	with	with	ADP
taxlaw-7406	30	36	an	an	DET
taxlaw-7406	30	37	estimated	estimate	VERB
taxlaw-7406	30	38	cost	cost	NOUN
taxlaw-7406	30	39	of	of	ADP
taxlaw-7406	30	40	$	$	SYM
taxlaw-7406	30	41	1.5	1.5	NUM
taxlaw-7406	30	42	trillion	trillion	NUM
taxlaw-7406	30	43	over	over	ADP
taxlaw-7406	30	44	the	the	DET
taxlaw-7406	30	45	ten	ten	NUM
taxlaw-7406	30	46	-	-	PUNCT
taxlaw-7406	30	47	year	year	NOUN
taxlaw-7406	30	48	budget	budget	NOUN
taxlaw-7406	30	49	window.1	window.1	PROPN
taxlaw-7406	30	50	most	most	ADV
taxlaw-7406	30	51	significantly	significantly	ADV
taxlaw-7406	30	52	,	,	PUNCT
taxlaw-7406	30	53	the	the	DET
taxlaw-7406	30	54	2017	2017	NUM
taxlaw-7406	30	55	tax	tax	NOUN
taxlaw-7406	30	56	act	act	NOUN
taxlaw-7406	30	57	reduced	reduce	VERB
taxlaw-7406	30	58	the	the	DET
taxlaw-7406	30	59	corporate	corporate	ADJ
taxlaw-7406	30	60	tax	tax	NOUN
taxlaw-7406	30	61	rate	rate	NOUN
taxlaw-7406	30	62	from	from	ADP
taxlaw-7406	30	63	35	35	NUM
taxlaw-7406	30	64	%	%	NOUN
taxlaw-7406	30	65	to	to	PART
taxlaw-7406	30	66	21	21	NUM
taxlaw-7406	30	67	%	%	NOUN
taxlaw-7406	30	68	,	,	PUNCT
taxlaw-7406	30	69	added	add	VERB
taxlaw-7406	30	70	a	a	DET
taxlaw-7406	30	71	brand	brand	NOUN
taxlaw-7406	30	72	new	new	ADJ
taxlaw-7406	30	73	passthrough	passthrough	NOUN
taxlaw-7406	30	74	deduction	deduction	NOUN
taxlaw-7406	30	75	for	for	ADP
taxlaw-7406	30	76	non	non	ADJ
taxlaw-7406	30	77	-	-	ADJ
taxlaw-7406	30	78	corporate	corporate	ADJ
taxlaw-7406	30	79	businesses	business	NOUN
taxlaw-7406	30	80	,	,	PUNCT
taxlaw-7406	30	81	and	and	CCONJ
taxlaw-7406	30	82	dramatically	dramatically	ADV
taxlaw-7406	30	83	reformed	reform	VERB
taxlaw-7406	30	84	the	the	DET
taxlaw-7406	30	85	international	international	ADJ
taxlaw-7406	30	86	tax	tax	NOUN
taxlaw-7406	30	87	regime	regime	NOUN
taxlaw-7406	30	88	.	.	PUNCT
taxlaw-7406	31	1	2	2	NUM
taxlaw-7406	32	1	while	while	SCONJ
taxlaw-7406	32	2	these	these	DET
taxlaw-7406	32	3	and	and	CCONJ
taxlaw-7406	32	4	other	other	ADJ
taxlaw-7406	32	5	headline	headline	NOUN
taxlaw-7406	32	6	reforms	reform	NOUN
taxlaw-7406	32	7	have	have	AUX
taxlaw-7406	32	8	garnered	garner	VERB
taxlaw-7406	32	9	substantial	substantial	ADJ
taxlaw-7406	32	10	attention	attention	NOUN
taxlaw-7406	32	11	,	,	PUNCT
taxlaw-7406	32	12	additional	additional	ADJ
taxlaw-7406	32	13	changes	change	NOUN
taxlaw-7406	32	14	have	have	AUX
taxlaw-7406	32	15	remained	remain	VERB
taxlaw-7406	32	16	largely	largely	ADV
taxlaw-7406	32	17	unexplored	unexplored	ADJ
taxlaw-7406	32	18	,	,	PUNCT
taxlaw-7406	32	19	even	even	ADV
taxlaw-7406	32	20	though	though	SCONJ
taxlaw-7406	32	21	they	they	PRON
taxlaw-7406	32	22	may	may	AUX
taxlaw-7406	32	23	significantly	significantly	ADV
taxlaw-7406	32	24	affect	affect	VERB
taxlaw-7406	32	25	narrow	narrow	ADJ
taxlaw-7406	32	26	classes	class	NOUN
taxlaw-7406	32	27	of	of	ADP
taxlaw-7406	32	28	taxpayers	taxpayer	NOUN
taxlaw-7406	32	29	.	.	PUNCT
taxlaw-7406	33	1	this	this	DET
taxlaw-7406	33	2	article	article	NOUN
taxlaw-7406	33	3	addresses	address	VERB
taxlaw-7406	33	4	the	the	DET
taxlaw-7406	33	5	impact	impact	NOUN
taxlaw-7406	33	6	of	of	ADP
taxlaw-7406	33	7	the	the	DET
taxlaw-7406	33	8	2017	2017	NUM
taxlaw-7406	33	9	tax	tax	NOUN
taxlaw-7406	33	10	act	act	NOUN
taxlaw-7406	33	11	on	on	ADP
taxlaw-7406	33	12	one	one	NUM
taxlaw-7406	33	13	of	of	ADP
taxlaw-7406	33	14	those	those	DET
taxlaw-7406	33	15	narrow	narrow	ADJ
taxlaw-7406	33	16	classes	class	NOUN
taxlaw-7406	33	17	:	:	PUNCT
taxlaw-7406	33	18	certain	certain	ADJ
taxlaw-7406	33	19	plaintiffs	plaintiff	NOUN
taxlaw-7406	33	20	in	in	ADP
taxlaw-7406	33	21	personal	personal	ADJ
taxlaw-7406	33	22	injury	injury	NOUN
taxlaw-7406	33	23	litigation	litigation	NOUN
taxlaw-7406	33	24	.	.	PUNCT
taxlaw-7406	34	1	the	the	DET
taxlaw-7406	34	2	2017	2017	NUM
taxlaw-7406	34	3	tax	tax	NOUN
taxlaw-7406	34	4	act	act	NOUN
taxlaw-7406	34	5	added	add	VERB
taxlaw-7406	34	6	a	a	DET
taxlaw-7406	34	7	new	new	ADJ
taxlaw-7406	34	8	rule	rule	NOUN
taxlaw-7406	34	9	,	,	PUNCT
taxlaw-7406	34	10	officially	officially	ADV
taxlaw-7406	34	11	section	section	NOUN
taxlaw-7406	34	12	162(q	162(q	PROPN
taxlaw-7406	34	13	)	)	PUNCT
taxlaw-7406	34	14	,	,	PUNCT
taxlaw-7406	34	15	but	but	CCONJ
taxlaw-7406	34	16	informally	informally	ADV
taxlaw-7406	34	17	known	know	VERB
taxlaw-7406	34	18	as	as	ADP
taxlaw-7406	34	19	the	the	DET
taxlaw-7406	34	20	harvey	harvey	PROPN
taxlaw-7406	34	21	weinstein	weinstein	PROPN
taxlaw-7406	34	22	rule	rule	PROPN
taxlaw-7406	34	23	,	,	PUNCT
taxlaw-7406	34	24	that	that	PRON
taxlaw-7406	34	25	disallows	disallow	VERB
taxlaw-7406	34	26	tax	tax	NOUN
taxlaw-7406	34	27	deductions	deduction	NOUN
taxlaw-7406	34	28	for	for	ADP
taxlaw-7406	34	29	settlements	settlement	NOUN
taxlaw-7406	34	30	of	of	ADP
taxlaw-7406	34	31	sexual	sexual	ADJ
taxlaw-7406	34	32	harassment	harassment	NOUN
taxlaw-7406	34	33	or	or	CCONJ
taxlaw-7406	34	34	sexual	sexual	ADJ
taxlaw-7406	34	35	abuse	abuse	NOUN
taxlaw-7406	34	36	claims	claim	NOUN
taxlaw-7406	34	37	that	that	PRON
taxlaw-7406	34	38	include	include	VERB
taxlaw-7406	34	39	a	a	DET
taxlaw-7406	34	40	nondisclosure	nondisclosure	NOUN
taxlaw-7406	34	41	agreement	agreement	NOUN
taxlaw-7406	34	42	(	(	PUNCT
taxlaw-7406	34	43	nda).3	nda).3	ADV
taxlaw-7406	34	44	this	this	PRON
taxlaw-7406	34	45	appears	appear	VERB
taxlaw-7406	34	46	to	to	PART
taxlaw-7406	34	47	be	be	AUX
taxlaw-7406	34	48	the	the	DET
taxlaw-7406	34	49	first	first	ADJ
taxlaw-7406	34	50	time	time	NOUN
taxlaw-7406	34	51	that	that	PRON
taxlaw-7406	34	52	the	the	DET
taxlaw-7406	34	53	federal	federal	ADJ
taxlaw-7406	34	54	tax	tax	NOUN
taxlaw-7406	34	55	laws	law	NOUN
taxlaw-7406	34	56	have	have	AUX
taxlaw-7406	34	57	been	be	AUX
taxlaw-7406	34	58	used	use	VERB
taxlaw-7406	34	59	to	to	PART
taxlaw-7406	34	60	discourage	discourage	VERB
taxlaw-7406	34	61	the	the	DET
taxlaw-7406	34	62	use	use	NOUN
taxlaw-7406	34	63	of	of	ADP
taxlaw-7406	34	64	ndas	ndas	PROPN
taxlaw-7406	34	65	.	.	PUNCT
taxlaw-7406	35	1	while	while	SCONJ
taxlaw-7406	35	2	surely	surely	ADV
taxlaw-7406	35	3	instigated	instigate	VERB
taxlaw-7406	35	4	by	by	ADP
taxlaw-7406	35	5	good	good	ADJ
taxlaw-7406	35	6	intentions	intention	NOUN
taxlaw-7406	35	7	,	,	PUNCT
taxlaw-7406	35	8	section	section	NOUN
taxlaw-7406	35	9	162(q	162(q	PROPN
taxlaw-7406	35	10	)	)	PUNCT
taxlaw-7406	35	11	is	be	AUX
taxlaw-7406	35	12	a	a	DET
taxlaw-7406	35	13	highly	highly	ADV
taxlaw-7406	35	14	flawed	flawed	ADJ
taxlaw-7406	35	15	tax	tax	NOUN
taxlaw-7406	35	16	rule	rule	NOUN
taxlaw-7406	35	17	for	for	ADP
taxlaw-7406	35	18	two	two	NUM
taxlaw-7406	35	19	reasons	reason	NOUN
taxlaw-7406	35	20	.	.	PUNCT
taxlaw-7406	36	1	first	first	ADV
taxlaw-7406	36	2	,	,	PUNCT
taxlaw-7406	36	3	because	because	SCONJ
taxlaw-7406	36	4	the	the	DET
taxlaw-7406	36	5	provision	provision	NOUN
taxlaw-7406	36	6	operates	operate	VERB
taxlaw-7406	36	7	as	as	ADP
taxlaw-7406	36	8	a	a	DET
taxlaw-7406	36	9	tax	tax	NOUN
taxlaw-7406	36	10	on	on	ADP
taxlaw-7406	36	11	the	the	DET
taxlaw-7406	36	12	“	"	PUNCT
taxlaw-7406	36	13	sale	sale	NOUN
taxlaw-7406	36	14	”	"	PUNCT
taxlaw-7406	36	15	of	of	ADP
taxlaw-7406	36	16	an	an	DET
taxlaw-7406	36	17	nda	nda	NOUN
taxlaw-7406	36	18	by	by	ADP
taxlaw-7406	36	19	plaintiffs	plaintiff	NOUN
taxlaw-7406	36	20	to	to	ADP
taxlaw-7406	36	21	defendants	defendant	NOUN
taxlaw-7406	36	22	and	and	CCONJ
taxlaw-7406	36	23	because	because	SCONJ
taxlaw-7406	36	24	some	some	DET
taxlaw-7406	36	25	portion	portion	NOUN
taxlaw-7406	36	26	of	of	ADP
taxlaw-7406	36	27	that	that	DET
taxlaw-7406	36	28	tax	tax	NOUN
taxlaw-7406	36	29	burden	burden	NOUN
taxlaw-7406	36	30	will	will	AUX
taxlaw-7406	36	31	likely	likely	ADV
taxlaw-7406	36	32	be	be	AUX
taxlaw-7406	36	33	shifted	shift	VERB
taxlaw-7406	36	34	to	to	ADP
taxlaw-7406	36	35	plaintiffs	plaintiff	NOUN
taxlaw-7406	36	36	in	in	ADP
taxlaw-7406	36	37	the	the	DET
taxlaw-7406	36	38	form	form	NOUN
taxlaw-7406	36	39	of	of	ADP
taxlaw-7406	36	40	lower	low	ADJ
taxlaw-7406	36	41	settlement	settlement	NOUN
taxlaw-7406	36	42	offers	offer	NOUN
taxlaw-7406	36	43	,	,	PUNCT
taxlaw-7406	36	44	victims	victim	NOUN
taxlaw-7406	36	45	of	of	ADP
taxlaw-7406	36	46	sexual	sexual	ADJ
taxlaw-7406	36	47	harassment	harassment	NOUN
taxlaw-7406	36	48	or	or	CCONJ
taxlaw-7406	36	49	abuse	abuse	NOUN
taxlaw-7406	36	50	will	will	AUX
taxlaw-7406	36	51	bear	bear	VERB
taxlaw-7406	36	52	at	at	ADP
taxlaw-7406	36	53	least	least	ADJ
taxlaw-7406	36	54	some	some	PRON
taxlaw-7406	36	55	brunt	brunt	NOUN
taxlaw-7406	36	56	of	of	ADP
taxlaw-7406	36	57	the	the	DET
taxlaw-7406	36	58	costs	cost	NOUN
taxlaw-7406	36	59	imposed	impose	VERB
taxlaw-7406	36	60	under	under	ADP
taxlaw-7406	36	61	section	section	NOUN
taxlaw-7406	36	62	162(q).4	162(q).4	PROPN
taxlaw-7406	36	63	second	second	ADJ
taxlaw-7406	36	64	,	,	PUNCT
taxlaw-7406	36	65	despite	despite	SCONJ
taxlaw-7406	36	66	its	its	PRON
taxlaw-7406	36	67	apparent	apparent	ADJ
taxlaw-7406	36	68	simplicity	simplicity	NOUN
taxlaw-7406	36	69	,	,	PUNCT
taxlaw-7406	36	70	section	section	NOUN
taxlaw-7406	36	71	162(q	162(q	PROPN
taxlaw-7406	36	72	)	)	PUNCT
taxlaw-7406	36	73	suffers	suffer	VERB
taxlaw-7406	36	74	from	from	ADP
taxlaw-7406	36	75	a	a	DET
taxlaw-7406	36	76	host	host	NOUN
taxlaw-7406	36	77	of	of	ADP
taxlaw-7406	36	78	ambiguities	ambiguity	NOUN
taxlaw-7406	36	79	that	that	PRON
taxlaw-7406	36	80	will	will	AUX
taxlaw-7406	36	81	prove	prove	VERB
taxlaw-7406	36	82	extremely	extremely	ADV
taxlaw-7406	36	83	difficult	difficult	ADJ
taxlaw-7406	36	84	,	,	PUNCT
taxlaw-7406	36	85	if	if	SCONJ
taxlaw-7406	36	86	not	not	PART
taxlaw-7406	36	87	impossible	impossible	ADJ
taxlaw-7406	36	88	,	,	PUNCT
taxlaw-7406	36	89	for	for	SCONJ
taxlaw-7406	36	90	rule	rule	NOUN
taxlaw-7406	36	91	makers	maker	NOUN
taxlaw-7406	36	92	at	at	ADP
taxlaw-7406	36	93	the	the	DET
taxlaw-7406	36	94	treasury	treasury	PROPN
taxlaw-7406	36	95	department	department	PROPN
taxlaw-7406	36	96	and	and	CCONJ
taxlaw-7406	36	97	the	the	DET
taxlaw-7406	36	98	internal	internal	ADJ
taxlaw-7406	36	99	revenue	revenue	NOUN
taxlaw-7406	36	100	service	service	NOUN
taxlaw-7406	36	101	(	(	PUNCT
taxlaw-7406	36	102	irs	irs	PROPN
taxlaw-7406	36	103	)	)	PUNCT
taxlaw-7406	36	104	to	to	PART
taxlaw-7406	36	105	resolve	resolve	VERB
taxlaw-7406	36	106	effectively	effectively	ADV
taxlaw-7406	36	107	.	.	PUNCT
taxlaw-7406	37	1	the	the	DET
taxlaw-7406	37	2	new	new	ADJ
taxlaw-7406	37	3	tax	tax	NOUN
taxlaw-7406	37	4	law	law	NOUN
taxlaw-7406	37	5	also	also	ADV
taxlaw-7406	37	6	disallowed	disallow	VERB
taxlaw-7406	37	7	so	so	ADV
taxlaw-7406	37	8	-	-	PUNCT
taxlaw-7406	37	9	called	call	VERB
taxlaw-7406	37	10	“	"	PUNCT
taxlaw-7406	37	11	miscellaneous	miscellaneous	ADJ
taxlaw-7406	37	12	itemized	itemize	VERB
taxlaw-7406	37	13	deductions	deduction	NOUN
taxlaw-7406	37	14	.	.	PUNCT
taxlaw-7406	37	15	”	"	PUNCT
taxlaw-7406	38	1	typically	typically	ADV
taxlaw-7406	38	2	,	,	PUNCT
taxlaw-7406	38	3	these	these	DET
taxlaw-7406	38	4	deductions	deduction	NOUN
taxlaw-7406	38	5	are	be	AUX
taxlaw-7406	38	6	relatively	relatively	ADV
taxlaw-7406	38	7	small	small	ADJ
taxlaw-7406	38	8	,	,	PUNCT
taxlaw-7406	38	9	so	so	SCONJ
taxlaw-7406	38	10	taxpayers	taxpayer	NOUN
taxlaw-7406	38	11	often	often	ADV
taxlaw-7406	38	12	do	do	AUX
taxlaw-7406	38	13	not	not	PART
taxlaw-7406	38	14	miss	miss	VERB
taxlaw-7406	38	15	them	they	PRON
taxlaw-7406	38	16	much	much	ADJ
taxlaw-7406	38	17	.	.	PUNCT
taxlaw-7406	39	1	but	but	CCONJ
taxlaw-7406	39	2	in	in	ADP
taxlaw-7406	39	3	some	some	DET
taxlaw-7406	39	4	personal	personal	ADJ
taxlaw-7406	39	5	injury	injury	NOUN
taxlaw-7406	39	6	cases	case	NOUN
taxlaw-7406	39	7	,	,	PUNCT
taxlaw-7406	39	8	such	such	ADJ
taxlaw-7406	39	9	as	as	ADP
taxlaw-7406	39	10	defamation	defamation	NOUN
taxlaw-7406	39	11	suits	suit	NOUN
taxlaw-7406	39	12	,	,	PUNCT
taxlaw-7406	39	13	the	the	DET
taxlaw-7406	39	14	plaintiff	plaintiff	NOUN
taxlaw-7406	39	15	’s	’s	PART
taxlaw-7406	39	16	contingent	contingent	ADJ
taxlaw-7406	39	17	fee	fee	NOUN
taxlaw-7406	39	18	is	be	AUX
taxlaw-7406	39	19	classified	classify	VERB
taxlaw-7406	39	20	as	as	ADP
taxlaw-7406	39	21	a	a	DET
taxlaw-7406	39	22	miscellaneous	miscellaneous	ADJ
taxlaw-7406	39	23	itemized	itemize	VERB
taxlaw-7406	39	24	deduction.5	deduction.5	NOUN
taxlaw-7406	39	25	in	in	ADP
taxlaw-7406	39	26	such	such	ADJ
taxlaw-7406	39	27	cases	case	NOUN
taxlaw-7406	39	28	,	,	PUNCT
taxlaw-7406	39	29	the	the	DET
taxlaw-7406	39	30	plaintiff	plaintiff	NOUN
taxlaw-7406	39	31	will	will	AUX
taxlaw-7406	39	32	be	be	AUX
taxlaw-7406	39	33	taxed	tax	VERB
taxlaw-7406	39	34	on	on	ADP
taxlaw-7406	39	35	the	the	DET
taxlaw-7406	39	36	full	full	ADJ
taxlaw-7406	39	37	settlement	settlement	NOUN
taxlaw-7406	39	38	amount	amount	NOUN
taxlaw-7406	39	39	even	even	ADV
taxlaw-7406	39	40	though	though	SCONJ
taxlaw-7406	39	41	40	40	NUM
taxlaw-7406	39	42	%	%	NOUN
taxlaw-7406	39	43	or	or	CCONJ
taxlaw-7406	39	44	more	more	ADJ
taxlaw-7406	39	45	may	may	AUX
taxlaw-7406	39	46	go	go	VERB
taxlaw-7406	39	47	to	to	ADP
taxlaw-7406	39	48	the	the	DET
taxlaw-7406	39	49	plaintiff	plaintiff	NOUN
taxlaw-7406	39	50	’s	’s	PART
taxlaw-7406	39	51	attorney	attorney	NOUN
taxlaw-7406	39	52	.	.	PUNCT
taxlaw-7406	40	1	this	this	DET
taxlaw-7406	40	2	article	article	NOUN
taxlaw-7406	40	3	proceeds	proceed	VERB
taxlaw-7406	40	4	as	as	SCONJ
taxlaw-7406	40	5	follows	follow	VERB
taxlaw-7406	40	6	:	:	PUNCT
taxlaw-7406	40	7	part	part	NOUN
taxlaw-7406	40	8	ii	ii	PROPN
taxlaw-7406	40	9	explores	explore	VERB
taxlaw-7406	40	10	the	the	DET
taxlaw-7406	40	11	implications	implication	NOUN
taxlaw-7406	40	12	of	of	ADP
taxlaw-7406	40	13	the	the	DET
taxlaw-7406	40	14	harvey	harvey	PROPN
taxlaw-7406	40	15	weinstein	weinstein	PROPN
taxlaw-7406	40	16	rule	rule	PROPN
taxlaw-7406	40	17	and	and	CCONJ
taxlaw-7406	40	18	the	the	DET
taxlaw-7406	40	19	ambiguities	ambiguity	NOUN
taxlaw-7406	40	20	it	it	PRON
taxlaw-7406	40	21	prompts	prompt	VERB
taxlaw-7406	40	22	;	;	PUNCT
taxlaw-7406	40	23	part	part	NOUN
taxlaw-7406	40	24	iii	iii	NUM
taxlaw-7406	40	25	explores	explore	NOUN
taxlaw-7406	40	26	the	the	DET
taxlaw-7406	40	27	“	"	PUNCT
taxlaw-7406	40	28	contingent	contingent	ADJ
taxlaw-7406	40	29	fee	fee	NOUN
taxlaw-7406	40	30	tax	tax	NOUN
taxlaw-7406	40	31	1	1	NUM
taxlaw-7406	40	32	john	john	PROPN
taxlaw-7406	40	33	wagner	wagner	PROPN
taxlaw-7406	40	34	,	,	PUNCT
taxlaw-7406	40	35	trump	trump	VERB
taxlaw-7406	40	36	signs	sign	NOUN
taxlaw-7406	40	37	sweeping	sweep	VERB
taxlaw-7406	40	38	tax	tax	NOUN
taxlaw-7406	40	39	bill	bill	NOUN
taxlaw-7406	40	40	into	into	ADP
taxlaw-7406	40	41	law	law	NOUN
taxlaw-7406	40	42	,	,	PUNCT
taxlaw-7406	40	43	wash	wash	NOUN
taxlaw-7406	40	44	.	.	PUNCT
taxlaw-7406	41	1	post	post	NOUN
taxlaw-7406	41	2	(	(	PUNCT
taxlaw-7406	41	3	dec	dec	PROPN
taxlaw-7406	41	4	.	.	PROPN
taxlaw-7406	41	5	22	22	NUM
taxlaw-7406	41	6	,	,	PUNCT
taxlaw-7406	41	7	2017	2017	NUM
taxlaw-7406	41	8	)	)	PUNCT
taxlaw-7406	41	9	,	,	PUNCT
taxlaw-7406	41	10	https://www.washingtonpost.com/news/post-politics/wp/2017/12/22/trump-signs-sweeping-tax-bill-into-law/	https://www.washingtonpost.com/news/post-politics/wp/2017/12/22/trump-signs-sweeping-tax-bill-into-law/	VERB
taxlaw-7406	42	1	[	[	X
taxlaw-7406	42	2	perma.cc/4g6m-f8n7	perma.cc/4g6m-f8n7	NOUN
taxlaw-7406	42	3	]	]	X
taxlaw-7406	42	4	.	.	PUNCT
taxlaw-7406	43	1	2	2	NUM
taxlaw-7406	43	2	see	see	VERB
taxlaw-7406	43	3	,	,	PUNCT
taxlaw-7406	43	4	e.g.	e.g.	ADV
taxlaw-7406	43	5	,	,	PUNCT
taxlaw-7406	43	6	tax	tax	NOUN
taxlaw-7406	43	7	found	find	VERB
taxlaw-7406	43	8	.	.	PUNCT
taxlaw-7406	44	1	,	,	PUNCT
taxlaw-7406	44	2	preliminary	preliminary	ADJ
taxlaw-7406	44	3	details	detail	NOUN
taxlaw-7406	44	4	and	and	CCONJ
taxlaw-7406	44	5	analysis	analysis	NOUN
taxlaw-7406	44	6	of	of	ADP
taxlaw-7406	44	7	the	the	DET
taxlaw-7406	44	8	tax	tax	NOUN
taxlaw-7406	44	9	cuts	cut	NOUN
taxlaw-7406	44	10	and	and	CCONJ
taxlaw-7406	44	11	jobs	job	NOUN
taxlaw-7406	44	12	act	act	VERB
taxlaw-7406	44	13	4	4	NUM
taxlaw-7406	44	14	-	-	SYM
taxlaw-7406	44	15	5	5	NUM
taxlaw-7406	44	16	(	(	PUNCT
taxlaw-7406	44	17	dec	dec	PROPN
taxlaw-7406	44	18	.	.	PROPN
taxlaw-7406	44	19	18	18	NUM
taxlaw-7406	44	20	,	,	PUNCT
taxlaw-7406	44	21	2017	2017	NUM
taxlaw-7406	44	22	)	)	PUNCT
taxlaw-7406	44	23	,	,	PUNCT
taxlaw-7406	45	1	https://taxfoundation.org/final-tax-cuts-and-jobs-act-details-analysis/	https://taxfoundation.org/final-tax-cuts-and-jobs-act-details-analysis/	PROPN
taxlaw-7406	46	1	[	[	X
taxlaw-7406	46	2	perma.cc/dyj9-emnr	perma.cc/dyj9-emnr	NOUN
taxlaw-7406	46	3	]	]	X
taxlaw-7406	46	4	.	.	PUNCT
taxlaw-7406	46	5	3	3	NUM
taxlaw-7406	46	6	i.r.c	i.r.c	NOUN
taxlaw-7406	46	7	.	.	PUNCT
taxlaw-7406	47	1	§	§	PROPN
taxlaw-7406	47	2	162(q	162(q	PROPN
taxlaw-7406	47	3	)	)	PUNCT
taxlaw-7406	47	4	.	.	PUNCT
taxlaw-7406	48	1	4	4	NUM
taxlaw-7406	49	1	i	i	PRON
taxlaw-7406	49	2	d.	d.	PROPN
taxlaw-7406	49	3	5	5	NUM
taxlaw-7406	49	4	lawrence	lawrence	PROPN
taxlaw-7406	49	5	j.	j.	PROPN
taxlaw-7406	49	6	eisenberg	eisenberg	PROPN
taxlaw-7406	49	7	,	,	PUNCT
taxlaw-7406	49	8	insight	insight	NOUN
taxlaw-7406	49	9	:	:	PUNCT
taxlaw-7406	49	10	the	the	DET
taxlaw-7406	49	11	contingency	contingency	NOUN
taxlaw-7406	49	12	fee	fee	NOUN
taxlaw-7406	49	13	tax	tax	NOUN
taxlaw-7406	49	14	trap	trap	NOUN
taxlaw-7406	49	15	and	and	CCONJ
taxlaw-7406	49	16	a	a	DET
taxlaw-7406	49	17	solution	solution	NOUN
taxlaw-7406	49	18	,	,	PUNCT
taxlaw-7406	49	19	bloomberg	bloomberg	PROPN
taxlaw-7406	49	20	tax	tax	NOUN
taxlaw-7406	49	21	:	:	PUNCT
taxlaw-7406	49	22	daily	daily	ADJ
taxlaw-7406	49	23	tax	tax	NOUN
taxlaw-7406	49	24	report	report	NOUN
taxlaw-7406	49	25	(	(	PUNCT
taxlaw-7406	49	26	aug	aug	PROPN
taxlaw-7406	49	27	.	.	PROPN
taxlaw-7406	49	28	21	21	NUM
taxlaw-7406	49	29	,	,	PUNCT
taxlaw-7406	49	30	2018	2018	NUM
taxlaw-7406	49	31	)	)	PUNCT
taxlaw-7406	49	32	,	,	PUNCT
taxlaw-7406	49	33	https://news.bloombergtax.com/daily-tax-report/insight-the-contingencyfee-tax-trap-and-a-solution	https://news.bloombergtax.com/daily-tax-report/insight-the-contingencyfee-tax-trap-and-a-solution	NOUN
taxlaw-7406	49	34	[	[	X
taxlaw-7406	49	35	perma.cc/79t6-c4ll	perma.cc/79t6-c4ll	PROPN
taxlaw-7406	49	36	]	]	PUNCT
taxlaw-7406	49	37	.	.	PUNCT
taxlaw-7406	50	1	2020	2020	NUM
taxlaw-7406	50	2	]	]	PUNCT
taxlaw-7406	50	3	impact	impact	NOUN
taxlaw-7406	50	4	of	of	ADP
taxlaw-7406	50	5	the	the	DET
taxlaw-7406	50	6	2017	2017	NUM
taxlaw-7406	50	7	tax	tax	NOUN
taxlaw-7406	50	8	act	act	NOUN
taxlaw-7406	50	9	on	on	ADP
taxlaw-7406	50	10	certain	certain	ADJ
taxlaw-7406	50	11	personal	personal	ADJ
taxlaw-7406	50	12	injury	injury	NOUN
taxlaw-7406	50	13	plaintffs	plaintff	NOUN
taxlaw-7406	50	14	29	29	NUM
taxlaw-7406	50	15	trap	trap	NOUN
taxlaw-7406	50	16	”	"	PUNCT
taxlaw-7406	50	17	in	in	ADP
taxlaw-7406	50	18	detail	detail	NOUN
taxlaw-7406	50	19	,	,	PUNCT
taxlaw-7406	50	20	recommends	recommend	VERB
taxlaw-7406	50	21	legislative	legislative	ADJ
taxlaw-7406	50	22	and	and	CCONJ
taxlaw-7406	50	23	administrative	administrative	ADJ
taxlaw-7406	50	24	fixes	fix	NOUN
taxlaw-7406	50	25	,	,	PUNCT
taxlaw-7406	50	26	and	and	CCONJ
taxlaw-7406	50	27	analyzes	analyze	VERB
taxlaw-7406	50	28	the	the	DET
taxlaw-7406	50	29	efficacy	efficacy	NOUN
taxlaw-7406	50	30	of	of	ADP
taxlaw-7406	50	31	potential	potential	ADJ
taxlaw-7406	50	32	taxpayer	taxpayer	NOUN
taxlaw-7406	50	33	attempts	attempt	NOUN
taxlaw-7406	50	34	to	to	PART
taxlaw-7406	50	35	avoid	avoid	VERB
taxlaw-7406	50	36	it	it	PRON
taxlaw-7406	50	37	;	;	PUNCT
taxlaw-7406	50	38	and	and	CCONJ
taxlaw-7406	50	39	part	part	NOUN
taxlaw-7406	50	40	iv	iv	NUM
taxlaw-7406	50	41	concludes	conclude	VERB
taxlaw-7406	50	42	.	.	PUNCT
taxlaw-7406	51	1	ii	ii	X
taxlaw-7406	51	2	.	.	PUNCT
taxlaw-7406	52	1	the	the	DET
taxlaw-7406	52	2	new	new	ADJ
taxlaw-7406	52	3	section	section	NOUN
taxlaw-7406	52	4	162(q	162(q	PROPN
taxlaw-7406	52	5	):	):	PUNCT
taxlaw-7406	52	6	the	the	DET
taxlaw-7406	52	7	harvey	harvey	PROPN
taxlaw-7406	52	8	weinstein	weinstein	PROPN
taxlaw-7406	52	9	rule	rule	PROPN
taxlaw-7406	52	10	as	as	ADP
taxlaw-7406	52	11	part	part	NOUN
taxlaw-7406	52	12	of	of	ADP
taxlaw-7406	52	13	the	the	DET
taxlaw-7406	52	14	2017	2017	NUM
taxlaw-7406	52	15	tax	tax	NOUN
taxlaw-7406	52	16	act	act	NOUN
taxlaw-7406	52	17	,	,	PUNCT
taxlaw-7406	52	18	congress	congress	PROPN
taxlaw-7406	52	19	enacted	enact	VERB
taxlaw-7406	52	20	section	section	NOUN
taxlaw-7406	52	21	162(q	162(q	PROPN
taxlaw-7406	52	22	):	):	PUNCT
taxlaw-7406	52	23	a	a	DET
taxlaw-7406	52	24	new	new	ADJ
taxlaw-7406	52	25	deduction	deduction	NOUN
taxlaw-7406	52	26	disallowance	disallowance	NOUN
taxlaw-7406	52	27	provision	provision	NOUN
taxlaw-7406	52	28	responding	respond	VERB
taxlaw-7406	52	29	to	to	ADP
taxlaw-7406	52	30	social	social	ADJ
taxlaw-7406	52	31	concerns	concern	NOUN
taxlaw-7406	52	32	arising	arise	VERB
taxlaw-7406	52	33	out	out	ADP
taxlaw-7406	52	34	of	of	ADP
taxlaw-7406	52	35	the	the	DET
taxlaw-7406	52	36	allegations	allegation	NOUN
taxlaw-7406	52	37	against	against	ADP
taxlaw-7406	52	38	harvey	harvey	PROPN
taxlaw-7406	52	39	weinstein	weinstein	PROPN
taxlaw-7406	52	40	and	and	CCONJ
taxlaw-7406	52	41	the	the	DET
taxlaw-7406	52	42	related	related	ADJ
taxlaw-7406	52	43	“	"	PUNCT
taxlaw-7406	52	44	me	i	PRON
taxlaw-7406	52	45	too	too	ADV
taxlaw-7406	52	46	”	"	PUNCT
taxlaw-7406	52	47	movement.6	movement.6	PROPN
taxlaw-7406	52	48	section	section	NOUN
taxlaw-7406	52	49	162(q)(1	162(q)(1	NUM
taxlaw-7406	52	50	)	)	PUNCT
taxlaw-7406	52	51	denies	deny	VERB
taxlaw-7406	52	52	a	a	DET
taxlaw-7406	52	53	taxpayer	taxpayer	NOUN
taxlaw-7406	52	54	’s	’s	PART
taxlaw-7406	52	55	deduction	deduction	NOUN
taxlaw-7406	52	56	for	for	ADP
taxlaw-7406	52	57	“	"	PUNCT
taxlaw-7406	52	58	any	any	DET
taxlaw-7406	52	59	settlement	settlement	NOUN
taxlaw-7406	52	60	or	or	CCONJ
taxlaw-7406	52	61	payment	payment	NOUN
taxlaw-7406	52	62	related	relate	VERB
taxlaw-7406	52	63	to	to	ADP
taxlaw-7406	52	64	sexual	sexual	ADJ
taxlaw-7406	52	65	harassment	harassment	NOUN
taxlaw-7406	52	66	or	or	CCONJ
taxlaw-7406	52	67	sexual	sexual	ADJ
taxlaw-7406	52	68	abuse	abuse	NOUN
taxlaw-7406	52	69	if	if	SCONJ
taxlaw-7406	52	70	such	such	ADJ
taxlaw-7406	52	71	settlement	settlement	NOUN
taxlaw-7406	52	72	or	or	CCONJ
taxlaw-7406	52	73	payment	payment	NOUN
taxlaw-7406	52	74	is	be	AUX
taxlaw-7406	52	75	subject	subject	ADJ
taxlaw-7406	52	76	to	to	ADP
taxlaw-7406	52	77	a	a	DET
taxlaw-7406	52	78	nondisclosure	nondisclosure	NOUN
taxlaw-7406	52	79	agreement	agreement	NOUN
taxlaw-7406	52	80	.	.	PUNCT
taxlaw-7406	52	81	”7	”7	X
taxlaw-7406	53	1	section	section	NOUN
taxlaw-7406	53	2	162(q)(2	162(q)(2	NUM
taxlaw-7406	53	3	)	)	PUNCT
taxlaw-7406	53	4	goes	go	VERB
taxlaw-7406	53	5	on	on	ADP
taxlaw-7406	53	6	to	to	PART
taxlaw-7406	53	7	deny	deny	VERB
taxlaw-7406	53	8	deductions	deduction	NOUN
taxlaw-7406	53	9	for	for	ADP
taxlaw-7406	53	10	the	the	DET
taxlaw-7406	53	11	payor	payor	NOUN
taxlaw-7406	53	12	’s	’s	PART
taxlaw-7406	53	13	attorney	attorney	NOUN
taxlaw-7406	53	14	’s	’s	PART
taxlaw-7406	53	15	fees	fee	NOUN
taxlaw-7406	53	16	related	relate	VERB
taxlaw-7406	53	17	to	to	ADP
taxlaw-7406	53	18	such	such	DET
taxlaw-7406	53	19	a	a	DET
taxlaw-7406	53	20	settlement	settlement	NOUN
taxlaw-7406	53	21	or	or	CCONJ
taxlaw-7406	53	22	payment.8	payment.8	PROPN
taxlaw-7406	53	23	prior	prior	ADV
taxlaw-7406	53	24	to	to	ADP
taxlaw-7406	53	25	the	the	DET
taxlaw-7406	53	26	enactment	enactment	NOUN
taxlaw-7406	53	27	of	of	ADP
taxlaw-7406	53	28	section	section	NOUN
taxlaw-7406	53	29	162(q	162(q	PROPN
taxlaw-7406	53	30	)	)	PUNCT
taxlaw-7406	53	31	,	,	PUNCT
taxlaw-7406	53	32	payments	payment	NOUN
taxlaw-7406	53	33	or	or	CCONJ
taxlaw-7406	53	34	settlements	settlement	NOUN
taxlaw-7406	53	35	of	of	ADP
taxlaw-7406	53	36	legal	legal	ADJ
taxlaw-7406	53	37	claims	claim	NOUN
taxlaw-7406	53	38	by	by	ADP
taxlaw-7406	53	39	businesses	business	NOUN
taxlaw-7406	53	40	and	and	CCONJ
taxlaw-7406	53	41	any	any	DET
taxlaw-7406	53	42	related	related	ADJ
taxlaw-7406	53	43	legal	legal	ADJ
taxlaw-7406	53	44	fees	fee	NOUN
taxlaw-7406	53	45	would	would	AUX
taxlaw-7406	53	46	generally	generally	ADV
taxlaw-7406	53	47	be	be	AUX
taxlaw-7406	53	48	deductible	deductible	ADJ
taxlaw-7406	53	49	,	,	PUNCT
taxlaw-7406	53	50	regardless	regardless	ADV
taxlaw-7406	53	51	of	of	ADP
taxlaw-7406	53	52	the	the	DET
taxlaw-7406	53	53	nature	nature	NOUN
taxlaw-7406	53	54	of	of	ADP
taxlaw-7406	53	55	the	the	DET
taxlaw-7406	53	56	underlying	underlie	VERB
taxlaw-7406	53	57	claim	claim	NOUN
taxlaw-7406	53	58	or	or	CCONJ
taxlaw-7406	53	59	whether	whether	SCONJ
taxlaw-7406	53	60	the	the	DET
taxlaw-7406	53	61	payments	payment	NOUN
taxlaw-7406	53	62	were	be	AUX
taxlaw-7406	53	63	subject	subject	ADJ
taxlaw-7406	53	64	to	to	ADP
taxlaw-7406	53	65	an	an	DET
taxlaw-7406	53	66	nda.9	nda.9	PROPN
taxlaw-7406	53	67	a.	a.	NOUN
taxlaw-7406	53	68	the	the	DET
taxlaw-7406	53	69	economics	economic	NOUN
taxlaw-7406	53	70	of	of	ADP
taxlaw-7406	53	71	section	section	NOUN
taxlaw-7406	53	72	162(q	162(q	PROPN
taxlaw-7406	53	73	)	)	PUNCT
taxlaw-7406	54	1	1	1	NUM
taxlaw-7406	54	2	.	.	PUNCT
taxlaw-7406	54	3	cost	cost	NOUN
taxlaw-7406	54	4	-	-	PUNCT
taxlaw-7406	54	5	shifting	shifting	NOUN
taxlaw-7406	54	6	to	to	ADP
taxlaw-7406	54	7	plaintiffs	plaintiff	NOUN
taxlaw-7406	54	8	the	the	DET
taxlaw-7406	54	9	apparent	apparent	ADJ
taxlaw-7406	54	10	purpose	purpose	NOUN
taxlaw-7406	54	11	of	of	ADP
taxlaw-7406	54	12	section	section	NOUN
taxlaw-7406	54	13	162(q	162(q	PROPN
taxlaw-7406	54	14	)	)	PUNCT
taxlaw-7406	54	15	is	be	AUX
taxlaw-7406	54	16	to	to	PART
taxlaw-7406	54	17	discourage	discourage	VERB
taxlaw-7406	54	18	ndas	nda	NOUN
taxlaw-7406	54	19	in	in	ADP
taxlaw-7406	54	20	sexual	sexual	ADJ
taxlaw-7406	54	21	misconduct	misconduct	NOUN
taxlaw-7406	54	22	settlements	settlement	NOUN
taxlaw-7406	54	23	by	by	ADP
taxlaw-7406	54	24	raising	raise	VERB
taxlaw-7406	54	25	the	the	DET
taxlaw-7406	54	26	defendant	defendant	NOUN
taxlaw-7406	54	27	’s	’s	PART
taxlaw-7406	54	28	costs	cost	NOUN
taxlaw-7406	54	29	of	of	ADP
taxlaw-7406	54	30	those	those	DET
taxlaw-7406	54	31	settlements	settlement	NOUN
taxlaw-7406	54	32	.	.	PUNCT
taxlaw-7406	55	1	for	for	ADP
taxlaw-7406	55	2	example	example	NOUN
taxlaw-7406	55	3	,	,	PUNCT
taxlaw-7406	55	4	assume	assume	VERB
taxlaw-7406	55	5	that	that	SCONJ
taxlaw-7406	55	6	a	a	DET
taxlaw-7406	55	7	corporation	corporation	NOUN
taxlaw-7406	55	8	settles	settle	VERB
taxlaw-7406	55	9	a	a	DET
taxlaw-7406	55	10	harassment	harassment	NOUN
taxlaw-7406	55	11	case	case	NOUN
taxlaw-7406	55	12	for	for	ADP
taxlaw-7406	55	13	$	$	SYM
taxlaw-7406	55	14	1,000,000	1,000,000	NUM
taxlaw-7406	55	15	.	.	PUNCT
taxlaw-7406	56	1	if	if	SCONJ
taxlaw-7406	56	2	the	the	DET
taxlaw-7406	56	3	settlement	settlement	NOUN
taxlaw-7406	56	4	does	do	AUX
taxlaw-7406	56	5	not	not	PART
taxlaw-7406	56	6	include	include	VERB
taxlaw-7406	56	7	an	an	DET
taxlaw-7406	56	8	nda	nda	NOUN
taxlaw-7406	56	9	,	,	PUNCT
taxlaw-7406	56	10	the	the	DET
taxlaw-7406	56	11	$	$	SYM
taxlaw-7406	56	12	1,000,000	1,000,000	NUM
taxlaw-7406	56	13	would	would	AUX
taxlaw-7406	56	14	be	be	AUX
taxlaw-7406	56	15	deductible	deductible	ADJ
taxlaw-7406	56	16	and	and	CCONJ
taxlaw-7406	56	17	,	,	PUNCT
taxlaw-7406	56	18	assuming	assume	VERB
taxlaw-7406	56	19	the	the	DET
taxlaw-7406	56	20	corporation	corporation	NOUN
taxlaw-7406	56	21	has	have	VERB
taxlaw-7406	56	22	sufficient	sufficient	ADJ
taxlaw-7406	56	23	taxable	taxable	ADJ
taxlaw-7406	56	24	income	income	NOUN
taxlaw-7406	56	25	,	,	PUNCT
taxlaw-7406	56	26	would	would	AUX
taxlaw-7406	56	27	reduce	reduce	VERB
taxlaw-7406	56	28	the	the	DET
taxlaw-7406	56	29	corporation	corporation	NOUN
taxlaw-7406	56	30	’s	’s	PART
taxlaw-7406	56	31	federal	federal	ADJ
taxlaw-7406	56	32	income	income	NOUN
taxlaw-7406	56	33	tax	tax	NOUN
taxlaw-7406	56	34	liability	liability	NOUN
taxlaw-7406	56	35	by	by	ADP
taxlaw-7406	56	36	$	$	SYM
taxlaw-7406	56	37	210,000.10	210,000.10	NUM
taxlaw-7406	56	38	the	the	DET
taxlaw-7406	56	39	after	after	ADP
taxlaw-7406	56	40	-	-	PUNCT
taxlaw-7406	56	41	tax	tax	NOUN
taxlaw-7406	56	42	cost	cost	NOUN
taxlaw-7406	56	43	of	of	ADP
taxlaw-7406	56	44	the	the	DET
taxlaw-7406	56	45	settlement	settlement	NOUN
taxlaw-7406	56	46	is	be	AUX
taxlaw-7406	56	47	therefore	therefore	ADV
taxlaw-7406	56	48	only	only	ADV
taxlaw-7406	56	49	$	$	SYM
taxlaw-7406	56	50	790,000.11	790,000.11	NUM
taxlaw-7406	56	51	if	if	SCONJ
taxlaw-7406	56	52	,	,	PUNCT
taxlaw-7406	56	53	on	on	ADP
taxlaw-7406	56	54	the	the	DET
taxlaw-7406	56	55	other	other	ADJ
taxlaw-7406	56	56	hand	hand	NOUN
taxlaw-7406	56	57	,	,	PUNCT
taxlaw-7406	56	58	the	the	DET
taxlaw-7406	56	59	settlement	settlement	NOUN
taxlaw-7406	56	60	includes	include	VERB
taxlaw-7406	56	61	an	an	DET
taxlaw-7406	56	62	nda	nda	NOUN
taxlaw-7406	56	63	,	,	PUNCT
taxlaw-7406	56	64	no	no	DET
taxlaw-7406	56	65	deductions	deduction	NOUN
taxlaw-7406	56	66	would	would	AUX
taxlaw-7406	56	67	be	be	AUX
taxlaw-7406	56	68	allowed	allow	VERB
taxlaw-7406	56	69	and	and	CCONJ
taxlaw-7406	56	70	the	the	DET
taxlaw-7406	56	71	aftertax	aftertax	ADJ
taxlaw-7406	56	72	cost	cost	NOUN
taxlaw-7406	56	73	would	would	AUX
taxlaw-7406	56	74	equal	equal	VERB
taxlaw-7406	56	75	the	the	DET
taxlaw-7406	56	76	pre	pre	ADJ
taxlaw-7406	56	77	-	-	ADJ
taxlaw-7406	56	78	tax	tax	ADJ
taxlaw-7406	56	79	cost	cost	NOUN
taxlaw-7406	56	80	of	of	ADP
taxlaw-7406	56	81	$	$	SYM
taxlaw-7406	56	82	1,000,000	1,000,000	NUM
taxlaw-7406	56	83	.	.	PUNCT
taxlaw-7406	57	1	at	at	ADP
taxlaw-7406	57	2	first	first	ADJ
taxlaw-7406	57	3	glance	glance	NOUN
taxlaw-7406	57	4	,	,	PUNCT
taxlaw-7406	57	5	it	it	PRON
taxlaw-7406	57	6	might	might	AUX
taxlaw-7406	57	7	appear	appear	VERB
taxlaw-7406	57	8	that	that	SCONJ
taxlaw-7406	57	9	section	section	NOUN
taxlaw-7406	57	10	162(q	162(q	PROPN
taxlaw-7406	57	11	)	)	PUNCT
taxlaw-7406	57	12	only	only	ADV
taxlaw-7406	57	13	burdens	burden	VERB
taxlaw-7406	57	14	the	the	DET
taxlaw-7406	57	15	defendant	defendant	NOUN
taxlaw-7406	57	16	.	.	PUNCT
taxlaw-7406	58	1	in	in	ADP
taxlaw-7406	58	2	the	the	DET
taxlaw-7406	58	3	example	example	NOUN
taxlaw-7406	58	4	above	above	ADV
taxlaw-7406	58	5	,	,	PUNCT
taxlaw-7406	58	6	the	the	DET
taxlaw-7406	58	7	cost	cost	NOUN
taxlaw-7406	58	8	of	of	ADP
taxlaw-7406	58	9	including	include	VERB
taxlaw-7406	58	10	the	the	DET
taxlaw-7406	58	11	nda	nda	PROPN
taxlaw-7406	58	12	is	be	AUX
taxlaw-7406	58	13	$	$	SYM
taxlaw-7406	58	14	210,000	210,000	NUM
taxlaw-7406	58	15	,	,	PUNCT
taxlaw-7406	58	16	which	which	PRON
taxlaw-7406	58	17	is	be	AUX
taxlaw-7406	58	18	paid	pay	VERB
taxlaw-7406	58	19	by	by	ADP
taxlaw-7406	58	20	the	the	DET
taxlaw-7406	58	21	defendant	defendant	NOUN
taxlaw-7406	58	22	in	in	ADP
taxlaw-7406	58	23	the	the	DET
taxlaw-7406	58	24	form	form	NOUN
taxlaw-7406	58	25	of	of	ADP
taxlaw-7406	58	26	additional	additional	ADJ
taxlaw-7406	58	27	federal	federal	ADJ
taxlaw-7406	58	28	income	income	NOUN
taxlaw-7406	58	29	taxes	taxis	NOUN
taxlaw-7406	58	30	.	.	PUNCT
taxlaw-7406	59	1	but	but	CCONJ
taxlaw-7406	59	2	this	this	PRON
taxlaw-7406	59	3	fails	fail	VERB
taxlaw-7406	59	4	to	to	PART
taxlaw-7406	59	5	consider	consider	VERB
taxlaw-7406	59	6	bargaining	bargaining	NOUN
taxlaw-7406	59	7	dynamics	dynamic	NOUN
taxlaw-7406	59	8	,	,	PUNCT
taxlaw-7406	59	9	which	which	PRON
taxlaw-7406	59	10	will	will	AUX
taxlaw-7406	59	11	often	often	ADV
taxlaw-7406	59	12	result	result	VERB
taxlaw-7406	59	13	in	in	ADP
taxlaw-7406	59	14	plaintiffs	plaintiff	NOUN
taxlaw-7406	59	15	being	be	AUX
taxlaw-7406	59	16	burdened	burden	VERB
taxlaw-7406	59	17	as	as	ADV
taxlaw-7406	59	18	well	well	ADV
taxlaw-7406	59	19	.	.	PUNCT
taxlaw-7406	60	1	a	a	DET
taxlaw-7406	60	2	typical	typical	ADJ
taxlaw-7406	60	3	plaintiff	plaintiff	NOUN
taxlaw-7406	60	4	desires	desire	NOUN
taxlaw-7406	60	5	to	to	PART
taxlaw-7406	60	6	“	"	PUNCT
taxlaw-7406	60	7	sell	sell	VERB
taxlaw-7406	60	8	”	"	PUNCT
taxlaw-7406	60	9	nondisclosure	nondisclosure	NOUN
taxlaw-7406	60	10	to	to	ADP
taxlaw-7406	60	11	the	the	DET
taxlaw-7406	60	12	defendant	defendant	NOUN
taxlaw-7406	60	13	at	at	ADP
taxlaw-7406	60	14	the	the	DET
taxlaw-7406	60	15	highest	high	ADJ
taxlaw-7406	60	16	possible	possible	ADJ
taxlaw-7406	60	17	price.12	price.12	NOUN
taxlaw-7406	60	18	section	section	NOUN
taxlaw-7406	60	19	162(q	162(q	PROPN
taxlaw-7406	60	20	)	)	PUNCT
taxlaw-7406	60	21	burdens	burden	VERB
taxlaw-7406	60	22	that	that	DET
taxlaw-7406	60	23	sale	sale	NOUN
taxlaw-7406	60	24	by	by	ADP
taxlaw-7406	60	25	denying	deny	VERB
taxlaw-7406	60	26	the	the	DET
taxlaw-7406	60	27	defendant	defendant	NOUN
taxlaw-7406	60	28	an	an	DET
taxlaw-7406	60	29	otherwise	otherwise	ADV
taxlaw-7406	60	30	available	available	ADJ
taxlaw-7406	60	31	tax	tax	NOUN
taxlaw-7406	60	32	deduction	deduction	NOUN
taxlaw-7406	60	33	.	.	PUNCT
taxlaw-7406	61	1	section	section	NOUN
taxlaw-7406	61	2	162(q	162(q	PROPN
taxlaw-7406	61	3	)	)	PUNCT
taxlaw-7406	61	4	is	be	AUX
taxlaw-7406	61	5	therefore	therefore	ADV
taxlaw-7406	61	6	a	a	DET
taxlaw-7406	61	7	tax	tax	NOUN
taxlaw-7406	61	8	on	on	ADP
taxlaw-7406	61	9	the	the	DET
taxlaw-7406	61	10	sale	sale	NOUN
taxlaw-7406	61	11	of	of	ADP
taxlaw-7406	61	12	nondisclosure	nondisclosure	NOUN
taxlaw-7406	61	13	.	.	PUNCT
taxlaw-7406	62	1	while	while	SCONJ
taxlaw-7406	62	2	the	the	DET
taxlaw-7406	62	3	nominal	nominal	ADJ
taxlaw-7406	62	4	burden	burden	NOUN
taxlaw-7406	62	5	of	of	ADP
taxlaw-7406	62	6	the	the	DET
taxlaw-7406	62	7	tax	tax	NOUN
taxlaw-7406	62	8	is	be	AUX
taxlaw-7406	62	9	on	on	ADP
taxlaw-7406	62	10	the	the	DET
taxlaw-7406	62	11	defendant	defendant	NOUN
taxlaw-7406	62	12	who	who	PRON
taxlaw-7406	62	13	is	be	AUX
taxlaw-7406	62	14	seeking	seek	VERB
taxlaw-7406	62	15	the	the	DET
taxlaw-7406	62	16	protection	protection	NOUN
taxlaw-7406	62	17	of	of	ADP
taxlaw-7406	62	18	the	the	DET
taxlaw-7406	62	19	nda	nda	NOUN
taxlaw-7406	62	20	,	,	PUNCT
taxlaw-7406	62	21	and	and	CCONJ
taxlaw-7406	62	22	who	who	PRON
taxlaw-7406	62	23	must	must	AUX
taxlaw-7406	62	24	pay	pay	VERB
taxlaw-7406	62	25	higher	high	ADJ
taxlaw-7406	62	26	taxes	taxis	NOUN
taxlaw-7406	62	27	due	due	ADP
taxlaw-7406	62	28	to	to	ADP
taxlaw-7406	62	29	the	the	DET
taxlaw-7406	62	30	denied	deny	VERB
taxlaw-7406	62	31	deduction	deduction	NOUN
taxlaw-7406	62	32	,	,	PUNCT
taxlaw-7406	62	33	the	the	DET
taxlaw-7406	62	34	economic	economic	ADJ
taxlaw-7406	62	35	burden	burden	NOUN
taxlaw-7406	62	36	can	can	AUX
taxlaw-7406	62	37	be	be	AUX
taxlaw-7406	62	38	partially	partially	ADV
taxlaw-7406	62	39	or	or	CCONJ
taxlaw-7406	62	40	wholly	wholly	ADV
taxlaw-7406	62	41	shifted	shift	VERB
taxlaw-7406	62	42	through	through	ADP
taxlaw-7406	62	43	lower	low	ADJ
taxlaw-7406	62	44	settlement	settlement	NOUN
taxlaw-7406	62	45	values	value	NOUN
taxlaw-7406	62	46	.	.	PUNCT
taxlaw-7406	63	1	this	this	DET
taxlaw-7406	63	2	scenario	scenario	NOUN
taxlaw-7406	63	3	is	be	AUX
taxlaw-7406	63	4	analogous	analogous	ADJ
taxlaw-7406	63	5	to	to	ADP
taxlaw-7406	63	6	6	6	NUM
taxlaw-7406	63	7	i.r.c	i.r.c	NOUN
taxlaw-7406	63	8	.	.	PUNCT
taxlaw-7406	64	1	§	§	PROPN
taxlaw-7406	64	2	162(q	162(q	PROPN
taxlaw-7406	64	3	)	)	PUNCT
taxlaw-7406	64	4	.	.	PUNCT
taxlaw-7406	65	1	7	7	NUM
taxlaw-7406	66	1	i	i	PRON
taxlaw-7406	66	2	d.	d.	PROPN
taxlaw-7406	66	3	8	8	NUM
taxlaw-7406	67	1	i	i	PRON
taxlaw-7406	67	2	d.	d.	PROPN
taxlaw-7406	67	3	the	the	DET
taxlaw-7406	67	4	statutory	statutory	ADJ
taxlaw-7406	67	5	language	language	NOUN
taxlaw-7406	67	6	could	could	AUX
taxlaw-7406	67	7	be	be	AUX
taxlaw-7406	67	8	interpreted	interpret	VERB
taxlaw-7406	67	9	to	to	PART
taxlaw-7406	67	10	suggest	suggest	VERB
taxlaw-7406	67	11	that	that	SCONJ
taxlaw-7406	67	12	deductions	deduction	NOUN
taxlaw-7406	67	13	for	for	ADP
taxlaw-7406	67	14	the	the	DET
taxlaw-7406	67	15	payee	payee	NOUN
taxlaw-7406	67	16	’s	’s	PART
taxlaw-7406	67	17	attorney	attorney	NOUN
taxlaw-7406	67	18	’s	’s	PART
taxlaw-7406	67	19	fees	fee	NOUN
taxlaw-7406	67	20	are	be	AUX
taxlaw-7406	67	21	disallowed	disallow	VERB
taxlaw-7406	67	22	,	,	PUNCT
taxlaw-7406	67	23	however	however	ADV
taxlaw-7406	67	24	,	,	PUNCT
taxlaw-7406	67	25	the	the	DET
taxlaw-7406	67	26	irs	irs	PROPN
taxlaw-7406	67	27	has	have	AUX
taxlaw-7406	67	28	indicated	indicate	VERB
taxlaw-7406	67	29	that	that	SCONJ
taxlaw-7406	67	30	the	the	DET
taxlaw-7406	67	31	disallowance	disallowance	NOUN
taxlaw-7406	67	32	applies	apply	VERB
taxlaw-7406	67	33	only	only	ADV
taxlaw-7406	67	34	to	to	ADP
taxlaw-7406	67	35	the	the	DET
taxlaw-7406	67	36	payor	payor	NOUN
taxlaw-7406	67	37	’s	’s	PART
taxlaw-7406	67	38	attorney	attorney	NOUN
taxlaw-7406	67	39	’s	’s	PART
taxlaw-7406	67	40	fees	fee	NOUN
taxlaw-7406	67	41	.	.	PUNCT
taxlaw-7406	68	1	see	see	VERB
taxlaw-7406	68	2	section	section	NOUN
taxlaw-7406	68	3	162(q	162(q	PROPN
taxlaw-7406	68	4	)	)	PUNCT
taxlaw-7406	68	5	faq	faq	NOUN
taxlaw-7406	68	6	,	,	PUNCT
taxlaw-7406	68	7	i.r.s	i.r.s	NOUN
taxlaw-7406	68	8	.	.	PUNCT
taxlaw-7406	69	1	(	(	PUNCT
taxlaw-7406	69	2	jan	jan	PROPN
taxlaw-7406	69	3	.	.	PROPN
taxlaw-7406	69	4	17	17	NUM
taxlaw-7406	69	5	,	,	PUNCT
taxlaw-7406	69	6	2020	2020	NUM
taxlaw-7406	69	7	)	)	PUNCT
taxlaw-7406	69	8	,	,	PUNCT
taxlaw-7406	69	9	https://www.irs.gov/newsroom/section-162q-faq	https://www.irs.gov/newsroom/section-162q-faq	NOUN
taxlaw-7406	70	1	[	[	X
taxlaw-7406	70	2	perma.cc/nf2g-b9sq	perma.cc/nf2g-b9sq	X
taxlaw-7406	70	3	]	]	X
taxlaw-7406	71	1	[	[	X
taxlaw-7406	71	2	hereinafter	hereinafter	NOUN
taxlaw-7406	71	3	irs	irs	PROPN
taxlaw-7406	71	4	,	,	PUNCT
taxlaw-7406	71	5	section	section	NOUN
taxlaw-7406	71	6	162(q	162(q	PROPN
taxlaw-7406	71	7	)	)	PUNCT
taxlaw-7406	71	8	faq	faq	NOUN
taxlaw-7406	71	9	]	]	PUNCT
taxlaw-7406	71	10	.	.	PUNCT
taxlaw-7406	72	1	9	9	NUM
taxlaw-7406	72	2	cf	cf	NOUN
taxlaw-7406	72	3	.	.	PUNCT
taxlaw-7406	73	1	rev	rev	PROPN
taxlaw-7406	73	2	.	.	PUNCT
taxlaw-7406	74	1	rul	rul	PROPN
taxlaw-7406	74	2	.	.	PUNCT
taxlaw-7406	75	1	80–211	80–211	NUM
taxlaw-7406	75	2	,	,	PUNCT
taxlaw-7406	75	3	1980–2	1980–2	NUM
taxlaw-7406	75	4	c.b	c.b	PROPN
taxlaw-7406	75	5	.	.	PROPN
taxlaw-7406	75	6	57	57	NUM
taxlaw-7406	75	7	(	(	PUNCT
taxlaw-7406	75	8	ruling	rule	VERB
taxlaw-7406	75	9	that	that	SCONJ
taxlaw-7406	75	10	punitive	punitive	ADJ
taxlaw-7406	75	11	damages	damage	NOUN
taxlaw-7406	75	12	incurred	incur	VERB
taxlaw-7406	75	13	in	in	ADP
taxlaw-7406	75	14	connection	connection	NOUN
taxlaw-7406	75	15	with	with	ADP
taxlaw-7406	75	16	a	a	DET
taxlaw-7406	75	17	trade	trade	NOUN
taxlaw-7406	75	18	or	or	CCONJ
taxlaw-7406	75	19	business	business	NOUN
taxlaw-7406	75	20	are	be	AUX
taxlaw-7406	75	21	deductible	deductible	ADJ
taxlaw-7406	75	22	as	as	ADP
taxlaw-7406	75	23	ordinary	ordinary	ADJ
taxlaw-7406	75	24	and	and	CCONJ
taxlaw-7406	75	25	necessary	necessary	ADJ
taxlaw-7406	75	26	business	business	NOUN
taxlaw-7406	75	27	expenses	expense	NOUN
taxlaw-7406	75	28	under	under	ADP
taxlaw-7406	75	29	section	section	NOUN
taxlaw-7406	75	30	162	162	NUM
taxlaw-7406	75	31	)	)	PUNCT
taxlaw-7406	75	32	.	.	PUNCT
taxlaw-7406	76	1	10	10	NUM
taxlaw-7406	76	2	$	$	SYM
taxlaw-7406	76	3	1,000,000	1,000,000	NUM
taxlaw-7406	76	4	x	x	SYM
taxlaw-7406	76	5	21	21	NUM
taxlaw-7406	76	6	%	%	NOUN
taxlaw-7406	76	7	(	(	PUNCT
taxlaw-7406	76	8	current	current	ADJ
taxlaw-7406	76	9	federal	federal	ADJ
taxlaw-7406	76	10	corporation	corporation	NOUN
taxlaw-7406	76	11	income	income	NOUN
taxlaw-7406	76	12	tax	tax	NOUN
taxlaw-7406	76	13	rate	rate	NOUN
taxlaw-7406	76	14	)	)	PUNCT
taxlaw-7406	76	15	=	=	PUNCT
taxlaw-7406	76	16	$	$	SYM
taxlaw-7406	76	17	210,000	210,000	NUM
taxlaw-7406	76	18	.	.	PUNCT
taxlaw-7406	77	1	11	11	NUM
taxlaw-7406	77	2	$	$	SYM
taxlaw-7406	77	3	1,000,000	1,000,000	NUM
taxlaw-7406	77	4	(	(	PUNCT
taxlaw-7406	77	5	pre	pre	ADJ
taxlaw-7406	77	6	-	-	ADJ
taxlaw-7406	77	7	tax	tax	ADJ
taxlaw-7406	77	8	settlement	settlement	NOUN
taxlaw-7406	77	9	amount	amount	NOUN
taxlaw-7406	77	10	)	)	PUNCT
taxlaw-7406	77	11	$	$	SYM
taxlaw-7406	77	12	210,000	210,000	NUM
taxlaw-7406	77	13	(	(	PUNCT
taxlaw-7406	77	14	tax	tax	NOUN
taxlaw-7406	77	15	benefit	benefit	NOUN
taxlaw-7406	77	16	from	from	ADP
taxlaw-7406	77	17	deductions	deduction	NOUN
taxlaw-7406	77	18	)	)	PUNCT
taxlaw-7406	77	19	=	=	PUNCT
taxlaw-7406	77	20	$	$	SYM
taxlaw-7406	77	21	790,000	790,000	NUM
taxlaw-7406	77	22	.	.	PUNCT
taxlaw-7406	78	1	12	12	NUM
taxlaw-7406	78	2	see	see	NOUN
taxlaw-7406	78	3	jan	jan	PROPN
taxlaw-7406	78	4	frankel	frankel	NOUN
taxlaw-7406	78	5	schau	schau	NOUN
taxlaw-7406	78	6	,	,	PUNCT
taxlaw-7406	78	7	where	where	SCONJ
taxlaw-7406	78	8	confidentiality	confidentiality	NOUN
taxlaw-7406	78	9	and	and	CCONJ
taxlaw-7406	78	10	transparency	transparency	NOUN
taxlaw-7406	78	11	collide	collide	NOUN
taxlaw-7406	78	12	,	,	PUNCT
taxlaw-7406	78	13	25	25	NUM
taxlaw-7406	78	14	disp	disp	NOUN
taxlaw-7406	78	15	.	.	PUNCT
taxlaw-7406	79	1	resol	resol	PROPN
taxlaw-7406	79	2	.	.	PUNCT
taxlaw-7406	80	1	mag	mag	INTJ
taxlaw-7406	80	2	.	.	PROPN
taxlaw-7406	81	1	6	6	NUM
taxlaw-7406	81	2	,	,	PUNCT
taxlaw-7406	81	3	8	8	NUM
taxlaw-7406	81	4	(	(	PUNCT
taxlaw-7406	81	5	2019	2019	NUM
taxlaw-7406	81	6	)	)	PUNCT
taxlaw-7406	81	7	(	(	PUNCT
taxlaw-7406	81	8	“	"	PUNCT
taxlaw-7406	81	9	in	in	ADP
taxlaw-7406	81	10	practical	practical	ADJ
taxlaw-7406	81	11	terms	term	NOUN
taxlaw-7406	81	12	,	,	PUNCT
taxlaw-7406	81	13	confidentiality	confidentiality	NOUN
taxlaw-7406	81	14	is	be	AUX
taxlaw-7406	81	15	often	often	ADV
taxlaw-7406	81	16	a	a	DET
taxlaw-7406	81	17	huge	huge	ADJ
taxlaw-7406	81	18	incentive	incentive	NOUN
taxlaw-7406	81	19	,	,	PUNCT
taxlaw-7406	81	20	providing	provide	VERB
taxlaw-7406	81	21	leverage	leverage	NOUN
taxlaw-7406	81	22	for	for	ADP
taxlaw-7406	81	23	the	the	DET
taxlaw-7406	81	24	plaintiff	plaintiff	NOUN
taxlaw-7406	81	25	and	and	CCONJ
taxlaw-7406	81	26	her	her	PRON
taxlaw-7406	81	27	lawyer	lawyer	NOUN
taxlaw-7406	81	28	in	in	ADP
taxlaw-7406	81	29	early	early	ADJ
taxlaw-7406	81	30	settlement	settlement	NOUN
taxlaw-7406	81	31	negotiations	negotiation	NOUN
taxlaw-7406	81	32	.	.	PUNCT
taxlaw-7406	81	33	.	.	PUNCT
taxlaw-7406	82	1	.	.	PUNCT
taxlaw-7406	83	1	for	for	ADP
taxlaw-7406	83	2	most	most	ADJ
taxlaw-7406	83	3	employees	employee	NOUN
taxlaw-7406	83	4	,	,	PUNCT
taxlaw-7406	83	5	payment	payment	NOUN
taxlaw-7406	83	6	of	of	ADP
taxlaw-7406	83	7	damages	damage	NOUN
taxlaw-7406	83	8	,	,	PUNCT
taxlaw-7406	83	9	an	an	DET
taxlaw-7406	83	10	apology	apology	NOUN
taxlaw-7406	83	11	or	or	CCONJ
taxlaw-7406	83	12	explanation	explanation	NOUN
taxlaw-7406	83	13	,	,	PUNCT
taxlaw-7406	83	14	and	and	CCONJ
taxlaw-7406	83	15	a	a	DET
taxlaw-7406	83	16	commitment	commitment	NOUN
taxlaw-7406	83	17	by	by	ADP
taxlaw-7406	83	18	the	the	DET
taxlaw-7406	83	19	employer	employer	NOUN
taxlaw-7406	83	20	to	to	PART
taxlaw-7406	83	21	make	make	VERB
taxlaw-7406	83	22	changes	change	NOUN
taxlaw-7406	83	23	to	to	PART
taxlaw-7406	83	24	ensure	ensure	VERB
taxlaw-7406	83	25	that	that	SCONJ
taxlaw-7406	83	26	the	the	DET
taxlaw-7406	83	27	misconduct	misconduct	NOUN
taxlaw-7406	83	28	will	will	AUX
taxlaw-7406	83	29	not	not	PART
taxlaw-7406	83	30	be	be	AUX
taxlaw-7406	83	31	repeated	repeat	VERB
taxlaw-7406	83	32	are	be	AUX
taxlaw-7406	83	33	sufficient	sufficient	ADJ
taxlaw-7406	83	34	compensation	compensation	NOUN
taxlaw-7406	83	35	,	,	PUNCT
taxlaw-7406	83	36	and	and	CCONJ
taxlaw-7406	83	37	they	they	PRON
taxlaw-7406	83	38	have	have	VERB
taxlaw-7406	83	39	no	no	DET
taxlaw-7406	83	40	need	need	NOUN
taxlaw-7406	83	41	to	to	PART
taxlaw-7406	83	42	publicize	publicize	VERB
taxlaw-7406	83	43	their	their	PRON
taxlaw-7406	83	44	settlement	settlement	NOUN
taxlaw-7406	83	45	—	—	PUNCT
taxlaw-7406	83	46	especially	especially	ADV
taxlaw-7406	83	47	if	if	SCONJ
taxlaw-7406	83	48	this	this	PRON
taxlaw-7406	83	49	means	mean	VERB
taxlaw-7406	83	50	they	they	PRON
taxlaw-7406	83	51	will	will	AUX
taxlaw-7406	83	52	get	get	VERB
taxlaw-7406	83	53	higher	high	ADJ
taxlaw-7406	83	54	damages	damage	NOUN
taxlaw-7406	83	55	in	in	ADP
taxlaw-7406	83	56	exchange	exchange	NOUN
taxlaw-7406	83	57	for	for	ADP
taxlaw-7406	83	58	keeping	keep	VERB
taxlaw-7406	83	59	the	the	DET
taxlaw-7406	83	60	settlement	settlement	NOUN
taxlaw-7406	83	61	confidential	confidential	ADJ
taxlaw-7406	83	62	.	.	PUNCT
taxlaw-7406	83	63	”	"	PUNCT
taxlaw-7406	83	64	)	)	PUNCT
taxlaw-7406	83	65	.	.	PUNCT
taxlaw-7406	84	1	30	30	NUM
taxlaw-7406	84	2	columbia	columbia	PROPN
taxlaw-7406	84	3	journal	journal	PROPN
taxlaw-7406	84	4	of	of	ADP
taxlaw-7406	84	5	tax	tax	NOUN
taxlaw-7406	84	6	law	law	NOUN
taxlaw-7406	85	1	[	[	X
taxlaw-7406	85	2	vol	vol	NOUN
taxlaw-7406	85	3	12:27	12:27	NUM
taxlaw-7406	85	4	a	a	DET
taxlaw-7406	85	5	sales	sale	NOUN
taxlaw-7406	85	6	tax	tax	NOUN
taxlaw-7406	85	7	that	that	PRON
taxlaw-7406	85	8	is	be	AUX
taxlaw-7406	85	9	formally	formally	ADV
taxlaw-7406	85	10	paid	pay	VERB
taxlaw-7406	85	11	by	by	ADP
taxlaw-7406	85	12	the	the	DET
taxlaw-7406	85	13	seller	seller	NOUN
taxlaw-7406	85	14	,	,	PUNCT
taxlaw-7406	85	15	but	but	CCONJ
taxlaw-7406	85	16	is	be	AUX
taxlaw-7406	85	17	often	often	ADV
taxlaw-7406	85	18	shifted	shift	VERB
taxlaw-7406	85	19	,	,	PUNCT
taxlaw-7406	85	20	at	at	ADP
taxlaw-7406	85	21	least	least	ADJ
taxlaw-7406	85	22	to	to	ADP
taxlaw-7406	85	23	some	some	DET
taxlaw-7406	85	24	extent	extent	NOUN
taxlaw-7406	85	25	,	,	PUNCT
taxlaw-7406	85	26	to	to	ADP
taxlaw-7406	85	27	the	the	DET
taxlaw-7406	85	28	buyer	buyer	NOUN
taxlaw-7406	85	29	in	in	ADP
taxlaw-7406	85	30	the	the	DET
taxlaw-7406	85	31	form	form	NOUN
taxlaw-7406	85	32	of	of	ADP
taxlaw-7406	85	33	a	a	DET
taxlaw-7406	85	34	higher	high	ADJ
taxlaw-7406	85	35	price.13	price.13	NOUN
taxlaw-7406	85	36	for	for	ADP
taxlaw-7406	85	37	instance	instance	NOUN
taxlaw-7406	85	38	,	,	PUNCT
taxlaw-7406	85	39	in	in	ADP
taxlaw-7406	85	40	the	the	DET
taxlaw-7406	85	41	example	example	NOUN
taxlaw-7406	85	42	above	above	ADV
taxlaw-7406	85	43	,	,	PUNCT
taxlaw-7406	85	44	before	before	ADP
taxlaw-7406	85	45	section	section	NOUN
taxlaw-7406	85	46	162(q	162(q	PROPN
taxlaw-7406	85	47	)	)	PUNCT
taxlaw-7406	85	48	,	,	PUNCT
taxlaw-7406	85	49	the	the	DET
taxlaw-7406	85	50	$	$	SYM
taxlaw-7406	85	51	1,000,000	1,000,000	NUM
taxlaw-7406	85	52	settlement	settlement	NOUN
taxlaw-7406	85	53	with	with	ADP
taxlaw-7406	85	54	an	an	DET
taxlaw-7406	85	55	nda	nda	NOUN
taxlaw-7406	85	56	would	would	AUX
taxlaw-7406	85	57	have	have	AUX
taxlaw-7406	85	58	cost	cost	VERB
taxlaw-7406	85	59	the	the	DET
taxlaw-7406	85	60	defendant	defendant	NOUN
taxlaw-7406	85	61	only	only	ADV
taxlaw-7406	85	62	$	$	SYM
taxlaw-7406	85	63	790,000	790,000	NUM
taxlaw-7406	85	64	after	after	ADP
taxlaw-7406	85	65	tax.14	tax.14	PRON
taxlaw-7406	85	66	after	after	ADP
taxlaw-7406	85	67	the	the	DET
taxlaw-7406	85	68	enactment	enactment	NOUN
taxlaw-7406	85	69	of	of	ADP
taxlaw-7406	85	70	section	section	NOUN
taxlaw-7406	85	71	162(q	162(q	PROPN
taxlaw-7406	85	72	)	)	PUNCT
taxlaw-7406	85	73	,	,	PUNCT
taxlaw-7406	85	74	the	the	DET
taxlaw-7406	85	75	same	same	ADJ
taxlaw-7406	85	76	settlement	settlement	NOUN
taxlaw-7406	85	77	will	will	AUX
taxlaw-7406	85	78	now	now	ADV
taxlaw-7406	85	79	cost	cost	VERB
taxlaw-7406	85	80	the	the	DET
taxlaw-7406	85	81	defendant	defendant	NOUN
taxlaw-7406	85	82	$	$	SYM
taxlaw-7406	85	83	1,000,000	1,000,000	NUM
taxlaw-7406	85	84	on	on	ADP
taxlaw-7406	85	85	an	an	DET
taxlaw-7406	85	86	after	after	ADP
taxlaw-7406	85	87	-	-	PUNCT
taxlaw-7406	85	88	tax	tax	NOUN
taxlaw-7406	85	89	basis	basis	NOUN
taxlaw-7406	85	90	.	.	PUNCT
taxlaw-7406	86	1	the	the	DET
taxlaw-7406	86	2	defendant	defendant	NOUN
taxlaw-7406	86	3	might	might	AUX
taxlaw-7406	86	4	respond	respond	VERB
taxlaw-7406	86	5	to	to	ADP
taxlaw-7406	86	6	section	section	NOUN
taxlaw-7406	86	7	162(q	162(q	PROPN
taxlaw-7406	86	8	)	)	PUNCT
taxlaw-7406	86	9	in	in	ADP
taxlaw-7406	86	10	one	one	NUM
taxlaw-7406	86	11	of	of	ADP
taxlaw-7406	86	12	two	two	NUM
taxlaw-7406	86	13	ways	way	NOUN
taxlaw-7406	86	14	,	,	PUNCT
taxlaw-7406	86	15	either	either	PRON
taxlaw-7406	86	16	of	of	ADP
taxlaw-7406	86	17	which	which	PRON
taxlaw-7406	86	18	would	would	AUX
taxlaw-7406	86	19	shift	shift	VERB
taxlaw-7406	86	20	at	at	ADP
taxlaw-7406	86	21	least	least	ADJ
taxlaw-7406	86	22	some	some	PRON
taxlaw-7406	86	23	of	of	ADP
taxlaw-7406	86	24	the	the	DET
taxlaw-7406	86	25	nominal	nominal	ADJ
taxlaw-7406	86	26	burdens	burden	NOUN
taxlaw-7406	86	27	of	of	ADP
taxlaw-7406	86	28	section	section	NOUN
taxlaw-7406	86	29	162(q	162(q	PROPN
taxlaw-7406	86	30	)	)	PUNCT
taxlaw-7406	86	31	onto	onto	ADP
taxlaw-7406	86	32	the	the	DET
taxlaw-7406	86	33	plaintiff	plaintiff	NOUN
taxlaw-7406	86	34	.	.	PUNCT
taxlaw-7406	87	1	first	first	ADV
taxlaw-7406	87	2	,	,	PUNCT
taxlaw-7406	87	3	the	the	DET
taxlaw-7406	87	4	defendant	defendant	NOUN
taxlaw-7406	87	5	could	could	AUX
taxlaw-7406	87	6	reduce	reduce	VERB
taxlaw-7406	87	7	its	its	PRON
taxlaw-7406	87	8	settlement	settlement	NOUN
taxlaw-7406	87	9	offer	offer	NOUN
taxlaw-7406	87	10	to	to	PART
taxlaw-7406	87	11	account	account	VERB
taxlaw-7406	87	12	for	for	ADP
taxlaw-7406	87	13	nondeductibility.15	nondeductibility.15	NOUN
taxlaw-7406	87	14	if	if	SCONJ
taxlaw-7406	87	15	the	the	DET
taxlaw-7406	87	16	defendant	defendant	NOUN
taxlaw-7406	87	17	has	have	VERB
taxlaw-7406	87	18	sufficient	sufficient	ADJ
taxlaw-7406	87	19	bargaining	bargaining	NOUN
taxlaw-7406	87	20	power	power	NOUN
taxlaw-7406	87	21	,	,	PUNCT
taxlaw-7406	87	22	it	it	PRON
taxlaw-7406	87	23	could	could	AUX
taxlaw-7406	87	24	shift	shift	VERB
taxlaw-7406	87	25	the	the	DET
taxlaw-7406	87	26	entire	entire	ADJ
taxlaw-7406	87	27	burden	burden	NOUN
taxlaw-7406	87	28	of	of	ADP
taxlaw-7406	87	29	section	section	NOUN
taxlaw-7406	87	30	162(q	162(q	PROPN
taxlaw-7406	87	31	)	)	PUNCT
taxlaw-7406	87	32	onto	onto	ADP
taxlaw-7406	87	33	the	the	DET
taxlaw-7406	87	34	plaintiff	plaintiff	NOUN
taxlaw-7406	87	35	by	by	ADP
taxlaw-7406	87	36	offering	offer	VERB
taxlaw-7406	87	37	only	only	ADV
taxlaw-7406	87	38	$	$	SYM
taxlaw-7406	87	39	790,000	790,000	NUM
taxlaw-7406	87	40	to	to	PART
taxlaw-7406	87	41	settle	settle	VERB
taxlaw-7406	87	42	the	the	DET
taxlaw-7406	87	43	case	case	NOUN
taxlaw-7406	87	44	with	with	ADP
taxlaw-7406	87	45	an	an	DET
taxlaw-7406	87	46	nda	nda	NOUN
taxlaw-7406	87	47	.	.	PUNCT
taxlaw-7406	88	1	in	in	ADP
taxlaw-7406	88	2	that	that	DET
taxlaw-7406	88	3	situation	situation	NOUN
taxlaw-7406	88	4	,	,	PUNCT
taxlaw-7406	88	5	the	the	DET
taxlaw-7406	88	6	total	total	ADJ
taxlaw-7406	88	7	after	after	ADP
taxlaw-7406	88	8	-	-	PUNCT
taxlaw-7406	88	9	tax	tax	NOUN
taxlaw-7406	88	10	cost	cost	NOUN
taxlaw-7406	88	11	of	of	ADP
taxlaw-7406	88	12	the	the	DET
taxlaw-7406	88	13	settlement	settlement	NOUN
taxlaw-7406	88	14	to	to	ADP
taxlaw-7406	88	15	the	the	DET
taxlaw-7406	88	16	defendant	defendant	NOUN
taxlaw-7406	88	17	would	would	AUX
taxlaw-7406	88	18	be	be	AUX
taxlaw-7406	88	19	the	the	DET
taxlaw-7406	88	20	same	same	ADJ
taxlaw-7406	88	21	as	as	ADP
taxlaw-7406	88	22	before	before	ADP
taxlaw-7406	88	23	the	the	DET
taxlaw-7406	88	24	enactment	enactment	NOUN
taxlaw-7406	88	25	of	of	ADP
taxlaw-7406	88	26	section	section	NOUN
taxlaw-7406	88	27	162(q	162(q	PROPN
taxlaw-7406	88	28	)	)	PUNCT
taxlaw-7406	88	29	.	.	PUNCT
taxlaw-7406	89	1	accordingly	accordingly	ADV
taxlaw-7406	89	2	,	,	PUNCT
taxlaw-7406	89	3	section	section	NOUN
taxlaw-7406	89	4	162(q	162(q	PROPN
taxlaw-7406	89	5	)	)	PUNCT
taxlaw-7406	89	6	would	would	AUX
taxlaw-7406	89	7	then	then	ADV
taxlaw-7406	89	8	burden	burden	VERB
taxlaw-7406	89	9	only	only	ADV
taxlaw-7406	89	10	the	the	DET
taxlaw-7406	89	11	plaintiff	plaintiff	NOUN
taxlaw-7406	89	12	.	.	PUNCT
taxlaw-7406	90	1	alternatively	alternatively	ADV
taxlaw-7406	90	2	,	,	PUNCT
taxlaw-7406	90	3	the	the	DET
taxlaw-7406	90	4	burden	burden	NOUN
taxlaw-7406	90	5	could	could	AUX
taxlaw-7406	90	6	be	be	AUX
taxlaw-7406	90	7	shared	share	VERB
taxlaw-7406	90	8	between	between	ADP
taxlaw-7406	90	9	the	the	DET
taxlaw-7406	90	10	plaintiff	plaintiff	NOUN
taxlaw-7406	90	11	and	and	CCONJ
taxlaw-7406	90	12	defendant	defendant	NOUN
taxlaw-7406	90	13	,	,	PUNCT
taxlaw-7406	90	14	resulting	result	VERB
taxlaw-7406	90	15	in	in	ADP
taxlaw-7406	90	16	a	a	DET
taxlaw-7406	90	17	settlement	settlement	NOUN
taxlaw-7406	90	18	amount	amount	NOUN
taxlaw-7406	90	19	between	between	ADP
taxlaw-7406	90	20	$	$	SYM
taxlaw-7406	90	21	790,000	790,000	NUM
taxlaw-7406	90	22	and	and	CCONJ
taxlaw-7406	90	23	$	$	SYM
taxlaw-7406	90	24	1,000,000	1,000,000	NUM
taxlaw-7406	90	25	.	.	PUNCT
taxlaw-7406	91	1	second	second	ADJ
taxlaw-7406	91	2	,	,	PUNCT
taxlaw-7406	91	3	the	the	DET
taxlaw-7406	91	4	defendant	defendant	NOUN
taxlaw-7406	91	5	could	could	AUX
taxlaw-7406	91	6	no	no	ADV
taxlaw-7406	91	7	longer	long	ADV
taxlaw-7406	91	8	insist	insist	VERB
taxlaw-7406	91	9	on	on	ADP
taxlaw-7406	91	10	including	include	VERB
taxlaw-7406	91	11	an	an	DET
taxlaw-7406	91	12	nda	nda	NOUN
taxlaw-7406	91	13	in	in	ADP
taxlaw-7406	91	14	the	the	DET
taxlaw-7406	91	15	settlement	settlement	NOUN
taxlaw-7406	91	16	.	.	PUNCT
taxlaw-7406	92	1	the	the	DET
taxlaw-7406	92	2	nda	nda	PROPN
taxlaw-7406	92	3	would	would	AUX
taxlaw-7406	92	4	have	have	AUX
taxlaw-7406	92	5	had	have	VERB
taxlaw-7406	92	6	some	some	DET
taxlaw-7406	92	7	value	value	NOUN
taxlaw-7406	92	8	to	to	ADP
taxlaw-7406	92	9	the	the	DET
taxlaw-7406	92	10	defendant	defendant	NOUN
taxlaw-7406	92	11	,	,	PUNCT
taxlaw-7406	92	12	so	so	ADV
taxlaw-7406	92	13	its	its	PRON
taxlaw-7406	92	14	omission	omission	NOUN
taxlaw-7406	92	15	would	would	AUX
taxlaw-7406	92	16	correspondingly	correspondingly	ADV
taxlaw-7406	92	17	reduce	reduce	VERB
taxlaw-7406	92	18	defendant	defendant	NOUN
taxlaw-7406	92	19	’s	’s	PART
taxlaw-7406	92	20	settlement	settlement	NOUN
taxlaw-7406	92	21	offer	offer	NOUN
taxlaw-7406	92	22	by	by	ADP
taxlaw-7406	92	23	that	that	DET
taxlaw-7406	92	24	value.16	value.16	PROPN
taxlaw-7406	92	25	if	if	SCONJ
taxlaw-7406	92	26	the	the	DET
taxlaw-7406	92	27	nda	nda	PROPN
taxlaw-7406	92	28	had	have	VERB
taxlaw-7406	92	29	a	a	DET
taxlaw-7406	92	30	value	value	NOUN
taxlaw-7406	92	31	of	of	ADP
taxlaw-7406	92	32	$	$	SYM
taxlaw-7406	92	33	100,000	100,000	NUM
taxlaw-7406	92	34	to	to	ADP
taxlaw-7406	92	35	the	the	DET
taxlaw-7406	92	36	defendant	defendant	NOUN
taxlaw-7406	92	37	and	and	CCONJ
taxlaw-7406	92	38	if	if	SCONJ
taxlaw-7406	92	39	the	the	DET
taxlaw-7406	92	40	defendant	defendant	NOUN
taxlaw-7406	92	41	would	would	AUX
taxlaw-7406	92	42	have	have	AUX
taxlaw-7406	92	43	been	be	AUX
taxlaw-7406	92	44	willing	willing	ADJ
taxlaw-7406	92	45	to	to	PART
taxlaw-7406	92	46	settle	settle	VERB
taxlaw-7406	92	47	the	the	DET
taxlaw-7406	92	48	case	case	NOUN
taxlaw-7406	92	49	with	with	ADP
taxlaw-7406	92	50	an	an	DET
taxlaw-7406	92	51	nda	nda	NOUN
taxlaw-7406	92	52	for	for	ADP
taxlaw-7406	92	53	$	$	SYM
taxlaw-7406	92	54	1,000,000	1,000,000	NUM
taxlaw-7406	92	55	before	before	ADP
taxlaw-7406	92	56	the	the	DET
taxlaw-7406	92	57	enactment	enactment	NOUN
taxlaw-7406	92	58	of	of	ADP
taxlaw-7406	92	59	section	section	NOUN
taxlaw-7406	92	60	162(q	162(q	PROPN
taxlaw-7406	92	61	)	)	PUNCT
taxlaw-7406	92	62	,	,	PUNCT
taxlaw-7406	92	63	then	then	ADV
taxlaw-7406	92	64	the	the	DET
taxlaw-7406	92	65	defendant	defendant	NOUN
taxlaw-7406	92	66	should	should	AUX
taxlaw-7406	92	67	now	now	ADV
taxlaw-7406	92	68	offer	offer	VERB
taxlaw-7406	92	69	only	only	ADV
taxlaw-7406	92	70	$	$	SYM
taxlaw-7406	92	71	900,000	900,000	NUM
taxlaw-7406	92	72	.	.	PUNCT
taxlaw-7406	93	1	in	in	ADP
taxlaw-7406	93	2	these	these	DET
taxlaw-7406	93	3	examples	example	NOUN
taxlaw-7406	93	4	,	,	PUNCT
taxlaw-7406	93	5	the	the	DET
taxlaw-7406	93	6	defendant	defendant	NOUN
taxlaw-7406	93	7	either	either	CCONJ
taxlaw-7406	93	8	loses	lose	VERB
taxlaw-7406	93	9	tax	tax	NOUN
taxlaw-7406	93	10	deductions	deduction	NOUN
taxlaw-7406	93	11	or	or	CCONJ
taxlaw-7406	93	12	the	the	DET
taxlaw-7406	93	13	benefits	benefit	NOUN
taxlaw-7406	93	14	of	of	ADP
taxlaw-7406	93	15	an	an	DET
taxlaw-7406	93	16	nda	nda	NOUN
taxlaw-7406	93	17	due	due	ADP
taxlaw-7406	93	18	to	to	ADP
taxlaw-7406	93	19	the	the	DET
taxlaw-7406	93	20	nominal	nominal	ADJ
taxlaw-7406	93	21	burdens	burden	NOUN
taxlaw-7406	93	22	of	of	ADP
taxlaw-7406	93	23	section	section	NOUN
taxlaw-7406	93	24	162(q	162(q	PROPN
taxlaw-7406	93	25	)	)	PUNCT
taxlaw-7406	93	26	imposed	impose	VERB
taxlaw-7406	93	27	on	on	ADP
taxlaw-7406	93	28	the	the	DET
taxlaw-7406	93	29	defendant	defendant	NOUN
taxlaw-7406	93	30	.	.	PUNCT
taxlaw-7406	94	1	however	however	ADV
taxlaw-7406	94	2	,	,	PUNCT
taxlaw-7406	94	3	as	as	SCONJ
taxlaw-7406	94	4	illustrated	illustrate	VERB
taxlaw-7406	94	5	here	here	ADV
taxlaw-7406	94	6	,	,	PUNCT
taxlaw-7406	94	7	the	the	DET
taxlaw-7406	94	8	defendant	defendant	NOUN
taxlaw-7406	94	9	can	can	AUX
taxlaw-7406	94	10	shift	shift	VERB
taxlaw-7406	94	11	some	some	PRON
taxlaw-7406	94	12	or	or	CCONJ
taxlaw-7406	94	13	all	all	PRON
taxlaw-7406	94	14	of	of	ADP
taxlaw-7406	94	15	the	the	DET
taxlaw-7406	94	16	economic	economic	ADJ
taxlaw-7406	94	17	burden	burden	NOUN
taxlaw-7406	94	18	to	to	ADP
taxlaw-7406	94	19	the	the	DET
taxlaw-7406	94	20	plaintiff	plaintiff	NOUN
taxlaw-7406	94	21	by	by	ADP
taxlaw-7406	94	22	reducing	reduce	VERB
taxlaw-7406	94	23	its	its	PRON
taxlaw-7406	94	24	settlement	settlement	NOUN
taxlaw-7406	94	25	offer	offer	NOUN
taxlaw-7406	94	26	to	to	PART
taxlaw-7406	94	27	offset	offset	VERB
taxlaw-7406	94	28	either	either	DET
taxlaw-7406	94	29	loss	loss	NOUN
taxlaw-7406	94	30	.	.	PUNCT
taxlaw-7406	95	1	in	in	ADP
taxlaw-7406	95	2	the	the	DET
taxlaw-7406	95	3	extreme	extreme	ADJ
taxlaw-7406	95	4	case	case	NOUN
taxlaw-7406	95	5	,	,	PUNCT
taxlaw-7406	95	6	the	the	DET
taxlaw-7406	95	7	reduction	reduction	NOUN
taxlaw-7406	95	8	could	could	AUX
taxlaw-7406	95	9	shift	shift	VERB
taxlaw-7406	95	10	the	the	DET
taxlaw-7406	95	11	entire	entire	ADJ
taxlaw-7406	95	12	burden	burden	NOUN
taxlaw-7406	95	13	to	to	ADP
taxlaw-7406	95	14	the	the	DET
taxlaw-7406	95	15	plaintiff	plaintiff	NOUN
taxlaw-7406	95	16	;	;	PUNCT
taxlaw-7406	95	17	in	in	ADP
taxlaw-7406	95	18	other	other	ADJ
taxlaw-7406	95	19	cases	case	NOUN
taxlaw-7406	95	20	,	,	PUNCT
taxlaw-7406	95	21	the	the	DET
taxlaw-7406	95	22	burden	burden	NOUN
taxlaw-7406	95	23	would	would	AUX
taxlaw-7406	95	24	be	be	AUX
taxlaw-7406	95	25	shared	share	VERB
taxlaw-7406	95	26	by	by	ADP
taxlaw-7406	95	27	the	the	DET
taxlaw-7406	95	28	two	two	NUM
taxlaw-7406	95	29	parties	party	NOUN
taxlaw-7406	95	30	.	.	PUNCT
taxlaw-7406	96	1	either	either	DET
taxlaw-7406	96	2	way	way	NOUN
taxlaw-7406	96	3	,	,	PUNCT
taxlaw-7406	96	4	section	section	NOUN
taxlaw-7406	96	5	162(q	162(q	PROPN
taxlaw-7406	96	6	)	)	PUNCT
taxlaw-7406	96	7	will	will	AUX
taxlaw-7406	96	8	unwittingly	unwittingly	ADV
taxlaw-7406	96	9	burden	burden	VERB
taxlaw-7406	96	10	sexual	sexual	ADJ
taxlaw-7406	96	11	misconduct	misconduct	NOUN
taxlaw-7406	96	12	plaintiffs	plaintiff	NOUN
taxlaw-7406	96	13	by	by	ADP
taxlaw-7406	96	14	lowering	lower	VERB
taxlaw-7406	96	15	the	the	DET
taxlaw-7406	96	16	values	value	NOUN
taxlaw-7406	96	17	of	of	ADP
taxlaw-7406	96	18	the	the	DET
taxlaw-7406	96	19	settlements	settlement	NOUN
taxlaw-7406	96	20	they	they	PRON
taxlaw-7406	96	21	receive.17	receive.17	VERB
taxlaw-7406	96	22	13	13	NUM
taxlaw-7406	96	23	see	see	VERB
taxlaw-7406	96	24	mark	mark	PROPN
taxlaw-7406	96	25	j.	j.	PROPN
taxlaw-7406	96	26	cowan	cowan	PROPN
taxlaw-7406	96	27	,	,	PUNCT
taxlaw-7406	96	28	nonprofits	nonprofit	NOUN
taxlaw-7406	96	29	and	and	CCONJ
taxlaw-7406	96	30	the	the	DET
taxlaw-7406	96	31	sales	sale	NOUN
taxlaw-7406	96	32	and	and	CCONJ
taxlaw-7406	96	33	use	use	VERB
taxlaw-7406	96	34	tax	tax	NOUN
taxlaw-7406	96	35	,	,	PUNCT
taxlaw-7406	96	36	9	9	NUM
taxlaw-7406	96	37	fla	fla	NOUN
taxlaw-7406	96	38	.	.	PUNCT
taxlaw-7406	97	1	tax	tax	PROPN
taxlaw-7406	97	2	rev	rev	PROPN
taxlaw-7406	97	3	.	.	PROPN
taxlaw-7406	97	4	1077	1077	NUM
taxlaw-7406	97	5	,	,	PUNCT
taxlaw-7406	97	6	1132	1132	NUM
taxlaw-7406	97	7	(	(	PUNCT
taxlaw-7406	97	8	2010	2010	NUM
taxlaw-7406	97	9	)	)	PUNCT
taxlaw-7406	97	10	.	.	PUNCT
taxlaw-7406	98	1	14	14	NUM
taxlaw-7406	98	2	$	$	SYM
taxlaw-7406	98	3	1,000,000	1,000,000	NUM
taxlaw-7406	98	4	(	(	PUNCT
taxlaw-7406	98	5	$	$	SYM
taxlaw-7406	98	6	1,000,000	1,000,000	NUM
taxlaw-7406	98	7	x	x	SYM
taxlaw-7406	98	8	21	21	NUM
taxlaw-7406	98	9	%	%	NOUN
taxlaw-7406	98	10	)	)	PUNCT
taxlaw-7406	99	1	=	=	PUNCT
taxlaw-7406	99	2	$	$	SYM
taxlaw-7406	99	3	790,000	790,000	NUM
taxlaw-7406	99	4	.	.	PUNCT
taxlaw-7406	100	1	15	15	NUM
taxlaw-7406	100	2	see	see	VERB
taxlaw-7406	100	3	schau	schau	NOUN
taxlaw-7406	100	4	,	,	PUNCT
taxlaw-7406	100	5	supra	supra	PROPN
taxlaw-7406	100	6	note	note	NOUN
taxlaw-7406	100	7	12	12	NUM
taxlaw-7406	100	8	,	,	PUNCT
taxlaw-7406	100	9	at	at	ADP
taxlaw-7406	100	10	9	9	NUM
taxlaw-7406	100	11	(	(	PUNCT
taxlaw-7406	100	12	“	"	PUNCT
taxlaw-7406	100	13	[	[	X
taxlaw-7406	100	14	t]hese	t]hese	ADJ
taxlaw-7406	100	15	settlements	settlement	NOUN
taxlaw-7406	100	16	can	can	AUX
taxlaw-7406	100	17	readily	readily	ADV
taxlaw-7406	100	18	reach	reach	VERB
taxlaw-7406	100	19	well	well	ADV
taxlaw-7406	100	20	into	into	ADP
taxlaw-7406	100	21	six	six	NUM
taxlaw-7406	100	22	figures	figure	NOUN
taxlaw-7406	100	23	,	,	PUNCT
taxlaw-7406	100	24	and	and	CCONJ
taxlaw-7406	100	25	the	the	DET
taxlaw-7406	100	26	business	business	NOUN
taxlaw-7406	100	27	deduction	deduction	NOUN
taxlaw-7406	100	28	usually	usually	ADV
taxlaw-7406	100	29	realized	realize	VERB
taxlaw-7406	100	30	under	under	ADP
taxlaw-7406	100	31	corporate	corporate	ADJ
taxlaw-7406	100	32	tax	tax	NOUN
taxlaw-7406	100	33	codes	code	NOUN
taxlaw-7406	100	34	makes	make	VERB
taxlaw-7406	100	35	that	that	DET
taxlaw-7406	100	36	expense	expense	NOUN
taxlaw-7406	100	37	much	much	ADV
taxlaw-7406	100	38	more	more	ADV
taxlaw-7406	100	39	palatable	palatable	ADJ
taxlaw-7406	100	40	to	to	ADP
taxlaw-7406	100	41	a	a	DET
taxlaw-7406	100	42	business	business	NOUN
taxlaw-7406	100	43	.	.	PUNCT
taxlaw-7406	100	44	”	"	PUNCT
taxlaw-7406	100	45	)	)	PUNCT
taxlaw-7406	100	46	;	;	PUNCT
taxlaw-7406	100	47	see	see	VERB
taxlaw-7406	100	48	also	also	ADV
taxlaw-7406	100	49	trey	trey	PROPN
taxlaw-7406	100	50	cooper	cooper	PROPN
taxlaw-7406	100	51	,	,	PUNCT
taxlaw-7406	100	52	tax	tax	NOUN
taxlaw-7406	100	53	cuts	cut	NOUN
taxlaw-7406	100	54	and	and	CCONJ
taxlaw-7406	100	55	jobs	job	NOUN
taxlaw-7406	100	56	act	act	PROPN
taxlaw-7406	100	57	limits	limit	VERB
taxlaw-7406	100	58	business	business	NOUN
taxlaw-7406	100	59	expense	expense	NOUN
taxlaw-7406	100	60	deduction	deduction	NOUN
taxlaw-7406	100	61	for	for	ADP
taxlaw-7406	100	62	settlement	settlement	NOUN
taxlaw-7406	100	63	of	of	ADP
taxlaw-7406	100	64	sexual	sexual	ADJ
taxlaw-7406	100	65	harassment	harassment	NOUN
taxlaw-7406	100	66	claims	claim	NOUN
taxlaw-7406	100	67	,	,	PUNCT
taxlaw-7406	100	68	53	53	NUM
taxlaw-7406	100	69	ark	ark	NOUN
taxlaw-7406	100	70	.	.	PUNCT
taxlaw-7406	100	71	law	law	NOUN
taxlaw-7406	100	72	.	.	PUNCT
taxlaw-7406	101	1	32	32	NUM
taxlaw-7406	101	2	,	,	PUNCT
taxlaw-7406	101	3	33	33	NUM
taxlaw-7406	101	4	(	(	PUNCT
taxlaw-7406	101	5	2018	2018	NUM
taxlaw-7406	101	6	)	)	PUNCT
taxlaw-7406	102	1	(	(	PUNCT
taxlaw-7406	102	2	“	"	PUNCT
taxlaw-7406	102	3	because	because	SCONJ
taxlaw-7406	102	4	settlement	settlement	NOUN
taxlaw-7406	102	5	amounts	amount	NOUN
taxlaw-7406	102	6	and	and	CCONJ
taxlaw-7406	102	7	legal	legal	ADJ
taxlaw-7406	102	8	costs	cost	NOUN
taxlaw-7406	102	9	are	be	AUX
taxlaw-7406	102	10	no	no	ADV
taxlaw-7406	102	11	longer	long	ADV
taxlaw-7406	102	12	deductible	deductible	ADJ
taxlaw-7406	102	13	if	if	SCONJ
taxlaw-7406	102	14	there	there	PRON
taxlaw-7406	102	15	is	be	VERB
taxlaw-7406	102	16	a	a	DET
taxlaw-7406	102	17	nondisclosure	nondisclosure	NOUN
taxlaw-7406	102	18	agreement	agreement	NOUN
taxlaw-7406	102	19	.	.	PUNCT
taxlaw-7406	102	20	.	.	PUNCT
taxlaw-7406	102	21	.	.	PUNCT
taxlaw-7406	103	1	settlement	settlement	NOUN
taxlaw-7406	103	2	amounts	amount	NOUN
taxlaw-7406	103	3	may	may	AUX
taxlaw-7406	103	4	be	be	AUX
taxlaw-7406	103	5	lower	low	ADJ
taxlaw-7406	103	6	.	.	PUNCT
taxlaw-7406	103	7	”	"	PUNCT
taxlaw-7406	103	8	)	)	PUNCT
taxlaw-7406	103	9	.	.	PUNCT
taxlaw-7406	104	1	16	16	NUM
taxlaw-7406	104	2	see	see	VERB
taxlaw-7406	104	3	schau	schau	NOUN
taxlaw-7406	104	4	,	,	PUNCT
taxlaw-7406	104	5	supra	supra	PROPN
taxlaw-7406	104	6	note	note	NOUN
taxlaw-7406	104	7	12	12	NUM
taxlaw-7406	104	8	,	,	PUNCT
taxlaw-7406	104	9	at	at	ADP
taxlaw-7406	104	10	8	8	NUM
taxlaw-7406	104	11	-	-	SYM
taxlaw-7406	104	12	9	9	NUM
taxlaw-7406	104	13	(	(	PUNCT
taxlaw-7406	104	14	“	"	PUNCT
taxlaw-7406	104	15	[	[	X
taxlaw-7406	104	16	an	an	X
taxlaw-7406	104	17	]	]	X
taxlaw-7406	104	18	employer	employer	NOUN
taxlaw-7406	104	19	may	may	AUX
taxlaw-7406	104	20	actually	actually	ADV
taxlaw-7406	104	21	be	be	AUX
taxlaw-7406	104	22	trying	try	VERB
taxlaw-7406	104	23	to	to	PART
taxlaw-7406	104	24	make	make	VERB
taxlaw-7406	104	25	things	thing	NOUN
taxlaw-7406	104	26	right	right	ADJ
taxlaw-7406	104	27	by	by	ADP
taxlaw-7406	104	28	paying	pay	VERB
taxlaw-7406	104	29	serious	serious	ADJ
taxlaw-7406	104	30	settlement	settlement	NOUN
taxlaw-7406	104	31	money	money	NOUN
taxlaw-7406	104	32	to	to	ADP
taxlaw-7406	104	33	the	the	DET
taxlaw-7406	104	34	plaintiff	plaintiff	NOUN
taxlaw-7406	104	35	but	but	CCONJ
taxlaw-7406	104	36	will	will	AUX
taxlaw-7406	104	37	not	not	PART
taxlaw-7406	104	38	do	do	VERB
taxlaw-7406	104	39	so	so	ADV
taxlaw-7406	104	40	willingly	willingly	ADV
taxlaw-7406	104	41	if	if	SCONJ
taxlaw-7406	104	42	the	the	DET
taxlaw-7406	104	43	employer	employer	NOUN
taxlaw-7406	104	44	also	also	ADV
taxlaw-7406	104	45	must	must	AUX
taxlaw-7406	104	46	suffer	suffer	VERB
taxlaw-7406	104	47	the	the	DET
taxlaw-7406	104	48	negative	negative	ADJ
taxlaw-7406	104	49	publicity	publicity	NOUN
taxlaw-7406	104	50	from	from	ADP
taxlaw-7406	104	51	a	a	DET
taxlaw-7406	104	52	public	public	ADJ
taxlaw-7406	104	53	disclosure	disclosure	NOUN
taxlaw-7406	104	54	that	that	SCONJ
taxlaw-7406	104	55	its	its	PRON
taxlaw-7406	104	56	employee	employee	NOUN
taxlaw-7406	104	57	,	,	PUNCT
taxlaw-7406	104	58	especially	especially	ADV
taxlaw-7406	104	59	someone	someone	PRON
taxlaw-7406	104	60	in	in	ADP
taxlaw-7406	104	61	a	a	DET
taxlaw-7406	104	62	leadership	leadership	NOUN
taxlaw-7406	104	63	role	role	NOUN
taxlaw-7406	104	64	,	,	PUNCT
taxlaw-7406	104	65	failed	fail	VERB
taxlaw-7406	104	66	to	to	PART
taxlaw-7406	104	67	abide	abide	VERB
taxlaw-7406	104	68	by	by	ADP
taxlaw-7406	104	69	the	the	DET
taxlaw-7406	104	70	employer	employer	NOUN
taxlaw-7406	104	71	’s	’s	PART
taxlaw-7406	104	72	own	own	ADJ
taxlaw-7406	104	73	policies	policy	NOUN
taxlaw-7406	104	74	.	.	PUNCT
taxlaw-7406	104	75	”	"	PUNCT
taxlaw-7406	104	76	)	)	PUNCT
taxlaw-7406	104	77	.	.	PUNCT
taxlaw-7406	105	1	17	17	NUM
taxlaw-7406	105	2	previous	previous	ADJ
taxlaw-7406	105	3	commentators	commentator	NOUN
taxlaw-7406	105	4	have	have	AUX
taxlaw-7406	105	5	posited	posit	VERB
taxlaw-7406	105	6	that	that	SCONJ
taxlaw-7406	105	7	some	some	DET
taxlaw-7406	105	8	plaintiffs	plaintiff	NOUN
taxlaw-7406	105	9	will	will	AUX
taxlaw-7406	105	10	be	be	AUX
taxlaw-7406	105	11	burdened	burden	VERB
taxlaw-7406	105	12	in	in	ADP
taxlaw-7406	105	13	another	another	DET
taxlaw-7406	105	14	way	way	NOUN
taxlaw-7406	105	15	.	.	PUNCT
taxlaw-7406	106	1	they	they	PRON
taxlaw-7406	106	2	argue	argue	VERB
taxlaw-7406	106	3	that	that	SCONJ
taxlaw-7406	106	4	some	some	DET
taxlaw-7406	106	5	plaintiffs	plaintiff	NOUN
taxlaw-7406	106	6	desire	desire	VERB
taxlaw-7406	106	7	a	a	DET
taxlaw-7406	106	8	nondisclosure	nondisclosure	NOUN
taxlaw-7406	106	9	provision	provision	NOUN
taxlaw-7406	106	10	to	to	PART
taxlaw-7406	106	11	prevent	prevent	VERB
taxlaw-7406	106	12	defendants	defendant	NOUN
taxlaw-7406	106	13	from	from	ADP
taxlaw-7406	106	14	disclosing	disclose	VERB
taxlaw-7406	106	15	embarrassing	embarrassing	ADJ
taxlaw-7406	106	16	or	or	CCONJ
taxlaw-7406	106	17	otherwise	otherwise	ADV
taxlaw-7406	106	18	harmful	harmful	ADJ
taxlaw-7406	106	19	information	information	NOUN
taxlaw-7406	106	20	about	about	ADP
taxlaw-7406	106	21	them	they	PRON
taxlaw-7406	106	22	.	.	PUNCT
taxlaw-7406	107	1	if	if	SCONJ
taxlaw-7406	107	2	section	section	NOUN
taxlaw-7406	107	3	162(q	162(q	PROPN
taxlaw-7406	107	4	)	)	PUNCT
taxlaw-7406	107	5	leads	lead	VERB
taxlaw-7406	107	6	a	a	DET
taxlaw-7406	107	7	defendant	defendant	NOUN
taxlaw-7406	107	8	to	to	PART
taxlaw-7406	107	9	prefer	prefer	VERB
taxlaw-7406	107	10	avoidance	avoidance	NOUN
taxlaw-7406	107	11	of	of	ADP
taxlaw-7406	107	12	an	an	DET
taxlaw-7406	107	13	nda	nda	NOUN
taxlaw-7406	107	14	to	to	PART
taxlaw-7406	107	15	retain	retain	VERB
taxlaw-7406	107	16	its	its	PRON
taxlaw-7406	107	17	tax	tax	NOUN
taxlaw-7406	107	18	deductions	deduction	NOUN
taxlaw-7406	107	19	,	,	PUNCT
taxlaw-7406	107	20	such	such	ADJ
taxlaw-7406	107	21	plaintiffs	plaintiff	NOUN
taxlaw-7406	107	22	could	could	AUX
taxlaw-7406	107	23	be	be	AUX
taxlaw-7406	107	24	harmed	harm	VERB
taxlaw-7406	107	25	.	.	PUNCT
taxlaw-7406	108	1	see	see	VERB
taxlaw-7406	108	2	cooper	cooper	PROPN
taxlaw-7406	108	3	,	,	PUNCT
taxlaw-7406	108	4	supra	supra	PROPN
taxlaw-7406	108	5	note	note	PROPN
taxlaw-7406	108	6	15	15	NUM
taxlaw-7406	108	7	,	,	PUNCT
taxlaw-7406	108	8	at	at	ADP
taxlaw-7406	108	9	33	33	NUM
taxlaw-7406	108	10	;	;	PUNCT
taxlaw-7406	108	11	shane	shane	PROPN
taxlaw-7406	108	12	rader	rader	PROPN
taxlaw-7406	108	13	,	,	PUNCT
taxlaw-7406	108	14	the	the	DET
taxlaw-7406	108	15	weinstein	weinstein	PROPN
taxlaw-7406	108	16	tax	tax	PROPN
taxlaw-7406	108	17	:	:	PUNCT
taxlaw-7406	108	18	congress	congress	PROPN
taxlaw-7406	108	19	’	'	PUNCT
taxlaw-7406	108	20	attempt	attempt	VERB
taxlaw-7406	108	21	to	to	PART
taxlaw-7406	108	22	curb	curb	VERB
taxlaw-7406	108	23	non	non	ADJ
taxlaw-7406	108	24	-	-	ADJ
taxlaw-7406	108	25	disclosure	disclosure	ADJ
taxlaw-7406	108	26	agreements	agreement	NOUN
taxlaw-7406	108	27	in	in	ADP
taxlaw-7406	108	28	sexual	sexual	ADJ
taxlaw-7406	108	29	harassment	harassment	NOUN
taxlaw-7406	108	30	settlements	settlement	NOUN
taxlaw-7406	108	31	,	,	PUNCT
taxlaw-7406	108	32	3	3	NUM
taxlaw-7406	108	33	bus	bus	NOUN
taxlaw-7406	108	34	.	.	PUNCT
taxlaw-7406	109	1	entrepreneurship	entrepreneurship	NOUN
taxlaw-7406	109	2	&	&	CCONJ
taxlaw-7406	109	3	tax	tax	PROPN
taxlaw-7406	109	4	l.	l.	PROPN
taxlaw-7406	109	5	rev	rev	PROPN
taxlaw-7406	109	6	.	.	PROPN
taxlaw-7406	109	7	329	329	NUM
taxlaw-7406	109	8	,	,	PUNCT
taxlaw-7406	109	9	336	336	NUM
taxlaw-7406	109	10	(	(	PUNCT
taxlaw-7406	109	11	2019	2019	NUM
taxlaw-7406	109	12	)	)	PUNCT
taxlaw-7406	109	13	.	.	PUNCT
taxlaw-7406	110	1	this	this	PRON
taxlaw-7406	110	2	assumes	assume	VERB
taxlaw-7406	110	3	that	that	SCONJ
taxlaw-7406	110	4	section	section	NOUN
taxlaw-7406	110	5	162(q	162(q	PROPN
taxlaw-7406	110	6	)	)	PUNCT
taxlaw-7406	110	7	applies	apply	VERB
taxlaw-7406	110	8	to	to	ADP
taxlaw-7406	110	9	“	"	PUNCT
taxlaw-7406	110	10	unilateral	unilateral	ADJ
taxlaw-7406	110	11	”	"	PUNCT
taxlaw-7406	110	12	ndas	nda	NOUN
taxlaw-7406	110	13	that	that	PRON
taxlaw-7406	110	14	benefit	benefit	VERB
taxlaw-7406	110	15	only	only	ADV
taxlaw-7406	110	16	plaintiffs	plaintiff	NOUN
taxlaw-7406	110	17	,	,	PUNCT
taxlaw-7406	110	18	an	an	DET
taxlaw-7406	110	19	issue	issue	NOUN
taxlaw-7406	110	20	that	that	PRON
taxlaw-7406	110	21	is	be	AUX
taxlaw-7406	110	22	discussed	discuss	VERB
taxlaw-7406	110	23	further	far	ADV
taxlaw-7406	110	24	below	below	ADV
taxlaw-7406	110	25	.	.	PUNCT
taxlaw-7406	111	1	2020	2020	NUM
taxlaw-7406	111	2	]	]	PUNCT
taxlaw-7406	111	3	impact	impact	NOUN
taxlaw-7406	111	4	of	of	ADP
taxlaw-7406	111	5	the	the	DET
taxlaw-7406	111	6	2017	2017	NUM
taxlaw-7406	111	7	tax	tax	NOUN
taxlaw-7406	111	8	act	act	NOUN
taxlaw-7406	111	9	on	on	ADP
taxlaw-7406	111	10	certain	certain	ADJ
taxlaw-7406	111	11	personal	personal	ADJ
taxlaw-7406	111	12	injury	injury	NOUN
taxlaw-7406	111	13	plaintffs	plaintff	NOUN
taxlaw-7406	111	14	31	31	NUM
taxlaw-7406	111	15	2	2	NUM
taxlaw-7406	111	16	.	.	PUNCT
taxlaw-7406	111	17	disincentivizing	disincentivize	VERB
taxlaw-7406	111	18	settlement	settlement	NOUN
taxlaw-7406	111	19	section	section	NOUN
taxlaw-7406	111	20	162(q	162(q	PROPN
taxlaw-7406	111	21	)	)	PUNCT
taxlaw-7406	111	22	can	can	AUX
taxlaw-7406	111	23	also	also	ADV
taxlaw-7406	111	24	harm	harm	VERB
taxlaw-7406	111	25	plaintiffs	plaintiff	NOUN
taxlaw-7406	111	26	in	in	ADP
taxlaw-7406	111	27	a	a	DET
taxlaw-7406	111	28	somewhat	somewhat	ADV
taxlaw-7406	111	29	different	different	ADJ
taxlaw-7406	111	30	way	way	NOUN
taxlaw-7406	111	31	by	by	ADP
taxlaw-7406	111	32	encouraging	encourage	VERB
taxlaw-7406	111	33	defendants	defendant	NOUN
taxlaw-7406	111	34	to	to	PART
taxlaw-7406	111	35	not	not	PART
taxlaw-7406	111	36	settle	settle	VERB
taxlaw-7406	111	37	cases.18	cases.18	VERB
taxlaw-7406	111	38	the	the	DET
taxlaw-7406	111	39	intuition	intuition	NOUN
taxlaw-7406	111	40	here	here	ADV
taxlaw-7406	111	41	is	be	AUX
taxlaw-7406	111	42	that	that	SCONJ
taxlaw-7406	111	43	damages	damage	NOUN
taxlaw-7406	111	44	paid	pay	VERB
taxlaw-7406	111	45	pursuant	pursuant	ADV
taxlaw-7406	111	46	to	to	ADP
taxlaw-7406	111	47	a	a	DET
taxlaw-7406	111	48	judgment	judgment	NOUN
taxlaw-7406	111	49	remain	remain	VERB
taxlaw-7406	111	50	deductible	deductible	ADJ
taxlaw-7406	111	51	,	,	PUNCT
taxlaw-7406	111	52	while	while	SCONJ
taxlaw-7406	111	53	settlements	settlement	NOUN
taxlaw-7406	111	54	that	that	PRON
taxlaw-7406	111	55	include	include	VERB
taxlaw-7406	111	56	an	an	DET
taxlaw-7406	111	57	nda	nda	NOUN
taxlaw-7406	111	58	are	be	AUX
taxlaw-7406	111	59	not	not	PART
taxlaw-7406	111	60	.	.	PUNCT
taxlaw-7406	112	1	under	under	ADP
taxlaw-7406	112	2	prior	prior	ADJ
taxlaw-7406	112	3	law	law	NOUN
taxlaw-7406	112	4	,	,	PUNCT
taxlaw-7406	112	5	all	all	PRON
taxlaw-7406	112	6	of	of	ADP
taxlaw-7406	112	7	these	these	DET
taxlaw-7406	112	8	costs	cost	NOUN
taxlaw-7406	112	9	would	would	AUX
taxlaw-7406	112	10	have	have	AUX
taxlaw-7406	112	11	been	be	AUX
taxlaw-7406	112	12	equally	equally	ADV
taxlaw-7406	112	13	deductible.19	deductible.19	VERB
taxlaw-7406	112	14	to	to	PART
taxlaw-7406	112	15	illustrate	illustrate	VERB
taxlaw-7406	112	16	this	this	DET
taxlaw-7406	112	17	incentive	incentive	NOUN
taxlaw-7406	112	18	,	,	PUNCT
taxlaw-7406	112	19	consider	consider	VERB
taxlaw-7406	112	20	a	a	DET
taxlaw-7406	112	21	simple	simple	ADJ
taxlaw-7406	112	22	case	case	NOUN
taxlaw-7406	112	23	with	with	ADP
taxlaw-7406	112	24	the	the	DET
taxlaw-7406	112	25	following	follow	VERB
taxlaw-7406	112	26	facts	fact	NOUN
taxlaw-7406	112	27	.	.	PUNCT
taxlaw-7406	113	1	there	there	PRON
taxlaw-7406	113	2	is	be	VERB
taxlaw-7406	113	3	a	a	DET
taxlaw-7406	113	4	50	50	NUM
taxlaw-7406	113	5	%	%	NOUN
taxlaw-7406	113	6	chance	chance	NOUN
taxlaw-7406	113	7	that	that	SCONJ
taxlaw-7406	113	8	the	the	DET
taxlaw-7406	113	9	plaintiff	plaintiff	NOUN
taxlaw-7406	113	10	can	can	AUX
taxlaw-7406	113	11	establish	establish	VERB
taxlaw-7406	113	12	liability	liability	NOUN
taxlaw-7406	113	13	at	at	ADP
taxlaw-7406	113	14	trial	trial	NOUN
taxlaw-7406	113	15	.	.	PUNCT
taxlaw-7406	114	1	if	if	SCONJ
taxlaw-7406	114	2	such	such	ADJ
taxlaw-7406	114	3	liability	liability	NOUN
taxlaw-7406	114	4	is	be	AUX
taxlaw-7406	114	5	established	establish	VERB
taxlaw-7406	114	6	,	,	PUNCT
taxlaw-7406	114	7	damages	damage	NOUN
taxlaw-7406	114	8	would	would	AUX
taxlaw-7406	114	9	be	be	AUX
taxlaw-7406	114	10	$	$	SYM
taxlaw-7406	114	11	2,000,000	2,000,000	NUM
taxlaw-7406	114	12	.	.	PUNCT
taxlaw-7406	115	1	if	if	SCONJ
taxlaw-7406	115	2	settled	settle	VERB
taxlaw-7406	115	3	,	,	PUNCT
taxlaw-7406	115	4	the	the	DET
taxlaw-7406	115	5	defendant	defendant	NOUN
taxlaw-7406	115	6	would	would	AUX
taxlaw-7406	115	7	insist	insist	VERB
taxlaw-7406	115	8	on	on	ADP
taxlaw-7406	115	9	an	an	DET
taxlaw-7406	115	10	nda	nda	NOUN
taxlaw-7406	115	11	because	because	SCONJ
taxlaw-7406	115	12	it	it	PRON
taxlaw-7406	115	13	does	do	AUX
taxlaw-7406	115	14	not	not	PART
taxlaw-7406	115	15	want	want	VERB
taxlaw-7406	115	16	to	to	PART
taxlaw-7406	115	17	signal	signal	VERB
taxlaw-7406	115	18	that	that	SCONJ
taxlaw-7406	115	19	the	the	DET
taxlaw-7406	115	20	plaintiff	plaintiff	NOUN
taxlaw-7406	115	21	’s	’s	PART
taxlaw-7406	115	22	allegations	allegation	NOUN
taxlaw-7406	115	23	have	have	VERB
taxlaw-7406	115	24	merit	merit	NOUN
taxlaw-7406	115	25	.	.	PUNCT
taxlaw-7406	116	1	prior	prior	ADV
taxlaw-7406	116	2	to	to	ADP
taxlaw-7406	116	3	the	the	DET
taxlaw-7406	116	4	enactment	enactment	NOUN
taxlaw-7406	116	5	of	of	ADP
taxlaw-7406	116	6	section	section	NOUN
taxlaw-7406	116	7	162(q	162(q	PROPN
taxlaw-7406	116	8	)	)	PUNCT
taxlaw-7406	116	9	,	,	PUNCT
taxlaw-7406	116	10	to	to	PART
taxlaw-7406	116	11	settle	settle	VERB
taxlaw-7406	116	12	the	the	DET
taxlaw-7406	116	13	case	case	NOUN
taxlaw-7406	116	14	before	before	ADP
taxlaw-7406	116	15	trial	trial	NOUN
taxlaw-7406	116	16	,	,	PUNCT
taxlaw-7406	116	17	the	the	DET
taxlaw-7406	116	18	largest	large	ADJ
taxlaw-7406	116	19	settlement	settlement	NOUN
taxlaw-7406	116	20	offer	offer	VERB
taxlaw-7406	116	21	the	the	DET
taxlaw-7406	116	22	defendant	defendant	NOUN
taxlaw-7406	116	23	should	should	AUX
taxlaw-7406	116	24	accept	accept	VERB
taxlaw-7406	116	25	is	be	AUX
taxlaw-7406	116	26	$	$	SYM
taxlaw-7406	116	27	1,000,000	1,000,000	NUM
taxlaw-7406	116	28	.	.	PUNCT
taxlaw-7406	117	1	if	if	SCONJ
taxlaw-7406	117	2	the	the	DET
taxlaw-7406	117	3	defendant	defendant	NOUN
taxlaw-7406	117	4	declines	decline	VERB
taxlaw-7406	117	5	the	the	DET
taxlaw-7406	117	6	offer	offer	NOUN
taxlaw-7406	117	7	and	and	CCONJ
taxlaw-7406	117	8	ultimately	ultimately	ADV
taxlaw-7406	117	9	prevails	prevail	VERB
taxlaw-7406	117	10	at	at	ADP
taxlaw-7406	117	11	trial	trial	NOUN
taxlaw-7406	117	12	,	,	PUNCT
taxlaw-7406	117	13	it	it	PRON
taxlaw-7406	117	14	would	would	AUX
taxlaw-7406	117	15	pay	pay	VERB
taxlaw-7406	117	16	nothing	nothing	PRON
taxlaw-7406	117	17	.	.	PUNCT
taxlaw-7406	118	1	if	if	SCONJ
taxlaw-7406	118	2	the	the	DET
taxlaw-7406	118	3	defendant	defendant	NOUN
taxlaw-7406	118	4	ultimately	ultimately	ADV
taxlaw-7406	118	5	loses	lose	VERB
taxlaw-7406	118	6	at	at	ADP
taxlaw-7406	118	7	trial	trial	NOUN
taxlaw-7406	118	8	,	,	PUNCT
taxlaw-7406	118	9	the	the	DET
taxlaw-7406	118	10	defendant	defendant	NOUN
taxlaw-7406	118	11	would	would	AUX
taxlaw-7406	118	12	incur	incur	VERB
taxlaw-7406	118	13	costs	cost	NOUN
taxlaw-7406	118	14	of	of	ADP
taxlaw-7406	118	15	$	$	SYM
taxlaw-7406	118	16	2,000,000	2,000,000	NUM
taxlaw-7406	118	17	in	in	ADP
taxlaw-7406	118	18	damages	damage	NOUN
taxlaw-7406	118	19	.	.	PUNCT
taxlaw-7406	119	1	because	because	SCONJ
taxlaw-7406	119	2	the	the	DET
taxlaw-7406	119	3	trial	trial	NOUN
taxlaw-7406	119	4	is	be	AUX
taxlaw-7406	119	5	assumed	assume	VERB
taxlaw-7406	119	6	to	to	PART
taxlaw-7406	119	7	be	be	AUX
taxlaw-7406	119	8	a	a	DET
taxlaw-7406	119	9	coin	coin	NOUN
taxlaw-7406	119	10	flip	flip	NOUN
taxlaw-7406	119	11	,	,	PUNCT
taxlaw-7406	119	12	the	the	DET
taxlaw-7406	119	13	defendant	defendant	NOUN
taxlaw-7406	119	14	’s	’s	PART
taxlaw-7406	119	15	expected	expect	VERB
taxlaw-7406	119	16	cost	cost	NOUN
taxlaw-7406	119	17	is	be	AUX
taxlaw-7406	119	18	the	the	DET
taxlaw-7406	119	19	average	average	NOUN
taxlaw-7406	119	20	of	of	ADP
taxlaw-7406	119	21	the	the	DET
taxlaw-7406	119	22	two	two	NUM
taxlaw-7406	119	23	possible	possible	ADJ
taxlaw-7406	119	24	outcomes	outcome	NOUN
taxlaw-7406	119	25	,	,	PUNCT
taxlaw-7406	119	26	which	which	PRON
taxlaw-7406	119	27	is	be	AUX
taxlaw-7406	119	28	$	$	SYM
taxlaw-7406	119	29	1,000,000	1,000,000	NUM
taxlaw-7406	119	30	.	.	PUNCT
taxlaw-7406	120	1	thus	thus	ADV
taxlaw-7406	120	2	,	,	PUNCT
taxlaw-7406	120	3	a	a	DET
taxlaw-7406	120	4	risk	risk	NOUN
taxlaw-7406	120	5	-	-	PUNCT
taxlaw-7406	120	6	neutral	neutral	ADJ
taxlaw-7406	120	7	defendant	defendant	NOUN
taxlaw-7406	120	8	should	should	AUX
taxlaw-7406	120	9	settle	settle	VERB
taxlaw-7406	120	10	the	the	DET
taxlaw-7406	120	11	case	case	NOUN
taxlaw-7406	120	12	for	for	ADP
taxlaw-7406	120	13	any	any	DET
taxlaw-7406	120	14	amount	amount	NOUN
taxlaw-7406	120	15	not	not	PART
taxlaw-7406	120	16	in	in	ADP
taxlaw-7406	120	17	excess	excess	NOUN
taxlaw-7406	120	18	of	of	ADP
taxlaw-7406	120	19	$	$	SYM
taxlaw-7406	120	20	1,000,000	1,000,000	NUM
taxlaw-7406	120	21	.	.	PUNCT
taxlaw-7406	121	1	importantly	importantly	ADV
taxlaw-7406	121	2	,	,	PUNCT
taxlaw-7406	121	3	absent	absent	ADJ
taxlaw-7406	121	4	section	section	NOUN
taxlaw-7406	121	5	162(q	162(q	PROPN
taxlaw-7406	121	6	)	)	PUNCT
taxlaw-7406	121	7	,	,	PUNCT
taxlaw-7406	121	8	the	the	DET
taxlaw-7406	121	9	defendant	defendant	NOUN
taxlaw-7406	121	10	’s	’s	PART
taxlaw-7406	121	11	costs	cost	NOUN
taxlaw-7406	121	12	(	(	PUNCT
taxlaw-7406	121	13	if	if	SCONJ
taxlaw-7406	121	14	any	any	PRON
taxlaw-7406	121	15	)	)	PUNCT
taxlaw-7406	121	16	in	in	ADP
taxlaw-7406	121	17	each	each	PRON
taxlaw-7406	121	18	of	of	ADP
taxlaw-7406	121	19	the	the	DET
taxlaw-7406	121	20	three	three	NUM
taxlaw-7406	121	21	possible	possible	ADJ
taxlaw-7406	121	22	outcomes	outcome	NOUN
taxlaw-7406	121	23	(	(	PUNCT
taxlaw-7406	121	24	settlement	settlement	NOUN
taxlaw-7406	121	25	,	,	PUNCT
taxlaw-7406	121	26	defense	defense	NOUN
taxlaw-7406	121	27	verdict	verdict	NOUN
taxlaw-7406	121	28	at	at	ADP
taxlaw-7406	121	29	trial	trial	NOUN
taxlaw-7406	121	30	,	,	PUNCT
taxlaw-7406	121	31	or	or	CCONJ
taxlaw-7406	121	32	plaintiff	plaintiff	VERB
taxlaw-7406	121	33	victory	victory	NOUN
taxlaw-7406	121	34	at	at	ADP
taxlaw-7406	121	35	trial	trial	NOUN
taxlaw-7406	121	36	)	)	PUNCT
taxlaw-7406	121	37	are	be	AUX
taxlaw-7406	121	38	deductible	deductible	ADJ
taxlaw-7406	121	39	,	,	PUNCT
taxlaw-7406	121	40	so	so	CCONJ
taxlaw-7406	121	41	there	there	PRON
taxlaw-7406	121	42	is	be	VERB
taxlaw-7406	121	43	no	no	DET
taxlaw-7406	121	44	need	need	NOUN
taxlaw-7406	121	45	to	to	PART
taxlaw-7406	121	46	account	account	VERB
taxlaw-7406	121	47	for	for	ADP
taxlaw-7406	121	48	tax	tax	NOUN
taxlaw-7406	121	49	adjustments	adjustment	NOUN
taxlaw-7406	121	50	in	in	ADP
taxlaw-7406	121	51	this	this	DET
taxlaw-7406	121	52	analysis	analysis	NOUN
taxlaw-7406	121	53	.	.	PUNCT
taxlaw-7406	122	1	after	after	ADP
taxlaw-7406	122	2	the	the	DET
taxlaw-7406	122	3	enactment	enactment	NOUN
taxlaw-7406	122	4	of	of	ADP
taxlaw-7406	122	5	section	section	NOUN
taxlaw-7406	122	6	162(q	162(q	PROPN
taxlaw-7406	122	7	)	)	PUNCT
taxlaw-7406	122	8	,	,	PUNCT
taxlaw-7406	122	9	the	the	DET
taxlaw-7406	122	10	defendant	defendant	NOUN
taxlaw-7406	122	11	must	must	AUX
taxlaw-7406	122	12	consider	consider	VERB
taxlaw-7406	122	13	tax	tax	NOUN
taxlaw-7406	122	14	adjustments	adjustment	NOUN
taxlaw-7406	122	15	in	in	ADP
taxlaw-7406	122	16	evaluating	evaluate	VERB
taxlaw-7406	122	17	potential	potential	ADJ
taxlaw-7406	122	18	outcomes	outcome	NOUN
taxlaw-7406	122	19	.	.	PUNCT
taxlaw-7406	123	1	a	a	DET
taxlaw-7406	123	2	settlement	settlement	NOUN
taxlaw-7406	123	3	involving	involve	VERB
taxlaw-7406	123	4	an	an	DET
taxlaw-7406	123	5	nda	nda	NOUN
taxlaw-7406	123	6	would	would	AUX
taxlaw-7406	123	7	be	be	AUX
taxlaw-7406	123	8	nondeductible	nondeductible	ADJ
taxlaw-7406	123	9	.	.	PUNCT
taxlaw-7406	124	1	on	on	ADP
taxlaw-7406	124	2	the	the	DET
taxlaw-7406	124	3	other	other	ADJ
taxlaw-7406	124	4	hand	hand	NOUN
taxlaw-7406	124	5	,	,	PUNCT
taxlaw-7406	124	6	if	if	SCONJ
taxlaw-7406	124	7	the	the	DET
taxlaw-7406	124	8	case	case	NOUN
taxlaw-7406	124	9	goes	go	VERB
taxlaw-7406	124	10	to	to	ADP
taxlaw-7406	124	11	trial	trial	NOUN
taxlaw-7406	124	12	and	and	CCONJ
taxlaw-7406	124	13	the	the	DET
taxlaw-7406	124	14	defendant	defendant	NOUN
taxlaw-7406	124	15	loses	lose	VERB
taxlaw-7406	124	16	,	,	PUNCT
taxlaw-7406	124	17	those	those	DET
taxlaw-7406	124	18	damages	damage	NOUN
taxlaw-7406	124	19	would	would	AUX
taxlaw-7406	124	20	be	be	AUX
taxlaw-7406	124	21	deductible	deductible	ADJ
taxlaw-7406	124	22	.	.	PUNCT
taxlaw-7406	125	1	the	the	DET
taxlaw-7406	125	2	pre	pre	ADJ
taxlaw-7406	125	3	-	-	ADJ
taxlaw-7406	125	4	tax	tax	ADJ
taxlaw-7406	125	5	costs	cost	NOUN
taxlaw-7406	125	6	if	if	SCONJ
taxlaw-7406	125	7	the	the	DET
taxlaw-7406	125	8	case	case	NOUN
taxlaw-7406	125	9	goes	go	VERB
taxlaw-7406	125	10	to	to	ADP
taxlaw-7406	125	11	trial	trial	NOUN
taxlaw-7406	125	12	are	be	AUX
taxlaw-7406	125	13	$	$	SYM
taxlaw-7406	125	14	0	0	NUM
taxlaw-7406	125	15	or	or	CCONJ
taxlaw-7406	125	16	$	$	SYM
taxlaw-7406	125	17	2,000,000	2,000,000	NUM
taxlaw-7406	125	18	if	if	SCONJ
taxlaw-7406	125	19	the	the	DET
taxlaw-7406	125	20	defendant	defendant	NOUN
taxlaw-7406	125	21	wins	win	VERB
taxlaw-7406	125	22	or	or	CCONJ
taxlaw-7406	125	23	loses	lose	VERB
taxlaw-7406	125	24	,	,	PUNCT
taxlaw-7406	125	25	respectively	respectively	ADV
taxlaw-7406	125	26	,	,	PUNCT
taxlaw-7406	125	27	and	and	CCONJ
taxlaw-7406	125	28	the	the	DET
taxlaw-7406	125	29	after	after	ADP
taxlaw-7406	125	30	-	-	PUNCT
taxlaw-7406	125	31	tax	tax	NOUN
taxlaw-7406	125	32	costs	cost	NOUN
taxlaw-7406	125	33	,	,	PUNCT
taxlaw-7406	125	34	assuming	assume	VERB
taxlaw-7406	125	35	the	the	DET
taxlaw-7406	125	36	defendant	defendant	NOUN
taxlaw-7406	125	37	is	be	AUX
taxlaw-7406	125	38	a	a	DET
taxlaw-7406	125	39	corporation	corporation	NOUN
taxlaw-7406	125	40	,	,	PUNCT
taxlaw-7406	125	41	are	be	AUX
taxlaw-7406	125	42	$	$	SYM
taxlaw-7406	125	43	0	0	NUM
taxlaw-7406	125	44	or	or	CCONJ
taxlaw-7406	125	45	$	$	SYM
taxlaw-7406	125	46	1,580,000.20	1,580,000.20	NUM
taxlaw-7406	125	47	the	the	DET
taxlaw-7406	125	48	average	average	NOUN
taxlaw-7406	125	49	of	of	ADP
taxlaw-7406	125	50	those	those	DET
taxlaw-7406	125	51	two	two	NUM
taxlaw-7406	125	52	amounts	amount	NOUN
taxlaw-7406	125	53	is	be	AUX
taxlaw-7406	125	54	$	$	SYM
taxlaw-7406	125	55	790,000	790,000	NUM
taxlaw-7406	125	56	.	.	PUNCT
taxlaw-7406	126	1	because	because	SCONJ
taxlaw-7406	126	2	a	a	DET
taxlaw-7406	126	3	settlement	settlement	NOUN
taxlaw-7406	126	4	of	of	ADP
taxlaw-7406	126	5	the	the	DET
taxlaw-7406	126	6	case	case	NOUN
taxlaw-7406	126	7	would	would	AUX
taxlaw-7406	126	8	not	not	PART
taxlaw-7406	126	9	be	be	AUX
taxlaw-7406	126	10	deductible	deductible	ADJ
taxlaw-7406	126	11	,	,	PUNCT
taxlaw-7406	126	12	this	this	DET
taxlaw-7406	126	13	amount	amount	NOUN
taxlaw-7406	126	14	is	be	AUX
taxlaw-7406	126	15	the	the	DET
taxlaw-7406	126	16	highest	high	ADJ
taxlaw-7406	126	17	settlement	settlement	NOUN
taxlaw-7406	126	18	offer	offer	NOUN
taxlaw-7406	126	19	that	that	SCONJ
taxlaw-7406	126	20	the	the	DET
taxlaw-7406	126	21	defendant	defendant	NOUN
taxlaw-7406	126	22	should	should	AUX
taxlaw-7406	126	23	be	be	AUX
taxlaw-7406	126	24	willing	willing	ADJ
taxlaw-7406	126	25	to	to	PART
taxlaw-7406	126	26	accept	accept	VERB
taxlaw-7406	126	27	.	.	PUNCT
taxlaw-7406	127	1	accordingly	accordingly	ADV
taxlaw-7406	127	2	,	,	PUNCT
taxlaw-7406	127	3	if	if	SCONJ
taxlaw-7406	127	4	the	the	DET
taxlaw-7406	127	5	plaintiff	plaintiff	NOUN
taxlaw-7406	127	6	’s	’s	PART
taxlaw-7406	127	7	reservation	reservation	NOUN
taxlaw-7406	127	8	price	price	NOUN
taxlaw-7406	127	9	for	for	ADP
taxlaw-7406	127	10	settlement	settlement	NOUN
taxlaw-7406	127	11	were	be	AUX
taxlaw-7406	127	12	to	to	PART
taxlaw-7406	127	13	fall	fall	VERB
taxlaw-7406	127	14	somewhere	somewhere	ADV
taxlaw-7406	127	15	between	between	ADP
taxlaw-7406	127	16	$	$	SYM
taxlaw-7406	127	17	790,000	790,000	NUM
taxlaw-7406	127	18	and	and	CCONJ
taxlaw-7406	127	19	$	$	SYM
taxlaw-7406	127	20	1,000,000	1,000,000	NUM
taxlaw-7406	127	21	,	,	PUNCT
taxlaw-7406	127	22	section	section	NOUN
taxlaw-7406	127	23	162(q	162(q	PROPN
taxlaw-7406	127	24	)	)	PUNCT
taxlaw-7406	127	25	would	would	AUX
taxlaw-7406	127	26	impede	impede	VERB
taxlaw-7406	127	27	a	a	DET
taxlaw-7406	127	28	settlement	settlement	NOUN
taxlaw-7406	127	29	that	that	PRON
taxlaw-7406	127	30	would	would	AUX
taxlaw-7406	127	31	have	have	AUX
taxlaw-7406	127	32	occurred	occur	VERB
taxlaw-7406	127	33	prior	prior	ADV
taxlaw-7406	127	34	to	to	ADP
taxlaw-7406	127	35	its	its	PRON
taxlaw-7406	127	36	enactment	enactment	NOUN
taxlaw-7406	127	37	.	.	PUNCT
taxlaw-7406	128	1	while	while	SCONJ
taxlaw-7406	128	2	this	this	PRON
taxlaw-7406	128	3	works	work	VERB
taxlaw-7406	128	4	to	to	ADP
taxlaw-7406	128	5	the	the	DET
taxlaw-7406	128	6	plaintiff	plaintiff	NOUN
taxlaw-7406	128	7	’s	’s	PART
taxlaw-7406	128	8	benefit	benefit	NOUN
taxlaw-7406	128	9	if	if	SCONJ
taxlaw-7406	128	10	the	the	DET
taxlaw-7406	128	11	plaintiff	plaintiff	NOUN
taxlaw-7406	128	12	ultimately	ultimately	ADV
taxlaw-7406	128	13	prevails	prevail	VERB
taxlaw-7406	128	14	at	at	ADP
taxlaw-7406	128	15	trial	trial	NOUN
taxlaw-7406	128	16	,	,	PUNCT
taxlaw-7406	128	17	if	if	SCONJ
taxlaw-7406	128	18	the	the	DET
taxlaw-7406	128	19	plaintiff	plaintiff	NOUN
taxlaw-7406	128	20	loses	lose	VERB
taxlaw-7406	128	21	at	at	ADP
taxlaw-7406	128	22	trial	trial	NOUN
taxlaw-7406	128	23	,	,	PUNCT
taxlaw-7406	128	24	the	the	DET
taxlaw-7406	128	25	outcome	outcome	NOUN
taxlaw-7406	128	26	could	could	AUX
taxlaw-7406	128	27	very	very	ADV
taxlaw-7406	128	28	well	well	ADV
taxlaw-7406	128	29	be	be	AUX
taxlaw-7406	128	30	devastating	devastating	ADJ
taxlaw-7406	128	31	.	.	PUNCT
taxlaw-7406	129	1	instead	instead	ADV
taxlaw-7406	129	2	of	of	ADP
taxlaw-7406	129	3	reaching	reach	VERB
taxlaw-7406	129	4	a	a	DET
taxlaw-7406	129	5	settlement	settlement	NOUN
taxlaw-7406	129	6	where	where	SCONJ
taxlaw-7406	129	7	the	the	DET
taxlaw-7406	129	8	plaintiff	plaintiff	NOUN
taxlaw-7406	129	9	walks	walk	VERB
taxlaw-7406	129	10	away	away	ADV
taxlaw-7406	129	11	with	with	ADP
taxlaw-7406	129	12	hundreds	hundred	NOUN
taxlaw-7406	129	13	of	of	ADP
taxlaw-7406	129	14	thousands	thousand	NOUN
taxlaw-7406	129	15	of	of	ADP
taxlaw-7406	129	16	dollars	dollar	NOUN
taxlaw-7406	129	17	(	(	PUNCT
taxlaw-7406	129	18	even	even	ADV
taxlaw-7406	129	19	after	after	ADP
taxlaw-7406	129	20	attorney	attorney	NOUN
taxlaw-7406	129	21	’s	’s	PART
taxlaw-7406	129	22	fees	fee	NOUN
taxlaw-7406	129	23	and	and	CCONJ
taxlaw-7406	129	24	taxes	taxis	NOUN
taxlaw-7406	129	25	on	on	ADP
taxlaw-7406	129	26	the	the	DET
taxlaw-7406	129	27	settlement	settlement	NOUN
taxlaw-7406	129	28	)	)	PUNCT
taxlaw-7406	129	29	,	,	PUNCT
taxlaw-7406	129	30	the	the	DET
taxlaw-7406	129	31	plaintiff	plaintiff	NOUN
taxlaw-7406	129	32	is	be	AUX
taxlaw-7406	129	33	left	leave	VERB
taxlaw-7406	129	34	empty	empty	ADJ
taxlaw-7406	129	35	-	-	ADJ
taxlaw-7406	129	36	handed.21	handed.21	ADJ
taxlaw-7406	129	37	18	18	NUM
taxlaw-7406	129	38	see	see	NOUN
taxlaw-7406	129	39	cooper	cooper	PROPN
taxlaw-7406	129	40	,	,	PUNCT
taxlaw-7406	129	41	supra	supra	PROPN
taxlaw-7406	129	42	note	note	PROPN
taxlaw-7406	129	43	15	15	NUM
taxlaw-7406	129	44	,	,	PUNCT
taxlaw-7406	129	45	at	at	ADP
taxlaw-7406	129	46	33	33	NUM
taxlaw-7406	129	47	(	(	PUNCT
taxlaw-7406	129	48	“	"	PUNCT
taxlaw-7406	129	49	because	because	SCONJ
taxlaw-7406	129	50	settlement	settlement	NOUN
taxlaw-7406	129	51	amounts	amount	NOUN
taxlaw-7406	129	52	and	and	CCONJ
taxlaw-7406	129	53	legal	legal	ADJ
taxlaw-7406	129	54	costs	cost	NOUN
taxlaw-7406	129	55	are	be	AUX
taxlaw-7406	129	56	no	no	ADV
taxlaw-7406	129	57	longer	long	ADV
taxlaw-7406	129	58	deductible	deductible	ADJ
taxlaw-7406	129	59	if	if	SCONJ
taxlaw-7406	129	60	there	there	PRON
taxlaw-7406	129	61	is	be	VERB
taxlaw-7406	129	62	a	a	DET
taxlaw-7406	129	63	nondisclosure	nondisclosure	NOUN
taxlaw-7406	129	64	agreement	agreement	NOUN
taxlaw-7406	129	65	,	,	PUNCT
taxlaw-7406	129	66	early	early	ADJ
taxlaw-7406	129	67	settlement	settlement	NOUN
taxlaw-7406	129	68	of	of	ADP
taxlaw-7406	129	69	claims	claim	NOUN
taxlaw-7406	129	70	based	base	VERB
taxlaw-7406	129	71	on	on	ADP
taxlaw-7406	129	72	sexual	sexual	ADJ
taxlaw-7406	129	73	harassment	harassment	NOUN
taxlaw-7406	129	74	or	or	CCONJ
taxlaw-7406	129	75	sexual	sexual	ADJ
taxlaw-7406	129	76	abuse	abuse	NOUN
taxlaw-7406	129	77	may	may	AUX
taxlaw-7406	129	78	be	be	AUX
taxlaw-7406	129	79	less	less	ADV
taxlaw-7406	129	80	common	common	ADJ
taxlaw-7406	129	81	.	.	PUNCT
taxlaw-7406	129	82	.	.	PUNCT
taxlaw-7406	129	83	.	.	PUNCT
taxlaw-7406	129	84	”	"	PUNCT
taxlaw-7406	129	85	)	)	PUNCT
taxlaw-7406	129	86	.	.	PUNCT
taxlaw-7406	130	1	19	19	NUM
taxlaw-7406	130	2	see	see	VERB
taxlaw-7406	130	3	i.r.c	i.r.c	NOUN
taxlaw-7406	130	4	.	.	PUNCT
taxlaw-7406	131	1	§	§	PROPN
taxlaw-7406	131	2	162(a	162(a	PROPN
taxlaw-7406	131	3	)	)	PUNCT
taxlaw-7406	131	4	(	(	PUNCT
taxlaw-7406	131	5	allowing	allow	VERB
taxlaw-7406	131	6	deductions	deduction	NOUN
taxlaw-7406	131	7	for	for	ADP
taxlaw-7406	131	8	business	business	NOUN
taxlaw-7406	131	9	expenses	expense	NOUN
taxlaw-7406	131	10	)	)	PUNCT
taxlaw-7406	131	11	.	.	PUNCT
taxlaw-7406	132	1	20	20	NUM
taxlaw-7406	132	2	$	$	SYM
taxlaw-7406	132	3	2,000,000	2,000,000	NUM
taxlaw-7406	132	4	(	(	PUNCT
taxlaw-7406	132	5	damages	damage	NOUN
taxlaw-7406	132	6	paid	pay	VERB
taxlaw-7406	132	7	)	)	PUNCT
taxlaw-7406	132	8	x	x	X
taxlaw-7406	132	9	(	(	PUNCT
taxlaw-7406	132	10	1	1	NUM
taxlaw-7406	132	11	21	21	NUM
taxlaw-7406	132	12	%	%	NOUN
taxlaw-7406	132	13	corporate	corporate	ADJ
taxlaw-7406	132	14	tax	tax	NOUN
taxlaw-7406	132	15	rate	rate	NOUN
taxlaw-7406	132	16	)	)	PUNCT
taxlaw-7406	132	17	=	=	PUNCT
taxlaw-7406	132	18	$	$	SYM
taxlaw-7406	132	19	1,580,000	1,580,000	NUM
taxlaw-7406	132	20	.	.	PUNCT
taxlaw-7406	133	1	21	21	NUM
taxlaw-7406	133	2	this	this	DET
taxlaw-7406	133	3	incentive	incentive	NOUN
taxlaw-7406	133	4	for	for	SCONJ
taxlaw-7406	133	5	defendants	defendant	NOUN
taxlaw-7406	133	6	to	to	PART
taxlaw-7406	133	7	“	"	PUNCT
taxlaw-7406	133	8	litigate	litigate	VERB
taxlaw-7406	133	9	harder	hard	ADV
taxlaw-7406	133	10	”	"	PUNCT
taxlaw-7406	133	11	could	could	AUX
taxlaw-7406	133	12	be	be	AUX
taxlaw-7406	133	13	even	even	ADV
taxlaw-7406	133	14	more	more	ADV
taxlaw-7406	133	15	pronounced	pronounced	ADJ
taxlaw-7406	133	16	depending	depend	VERB
taxlaw-7406	133	17	on	on	ADP
taxlaw-7406	133	18	how	how	SCONJ
taxlaw-7406	133	19	the	the	DET
taxlaw-7406	133	20	irs	irs	PROPN
taxlaw-7406	133	21	interprets	interpret	VERB
taxlaw-7406	133	22	section	section	NOUN
taxlaw-7406	133	23	162(q)(2	162(q)(2	NUM
taxlaw-7406	133	24	)	)	PUNCT
taxlaw-7406	133	25	.	.	PUNCT
taxlaw-7406	134	1	section	section	NOUN
taxlaw-7406	134	2	162(q)(2	162(q)(2	NUM
taxlaw-7406	134	3	)	)	PUNCT
taxlaw-7406	134	4	denies	deny	VERB
taxlaw-7406	134	5	deductions	deduction	NOUN
taxlaw-7406	134	6	for	for	ADP
taxlaw-7406	134	7	attorney	attorney	NOUN
taxlaw-7406	134	8	’s	’s	PART
taxlaw-7406	134	9	fees	fee	NOUN
taxlaw-7406	134	10	“	"	PUNCT
taxlaw-7406	134	11	related	relate	VERB
taxlaw-7406	134	12	to	to	ADP
taxlaw-7406	134	13	”	"	PUNCT
taxlaw-7406	134	14	a	a	DET
taxlaw-7406	134	15	settlement	settlement	NOUN
taxlaw-7406	134	16	or	or	CCONJ
taxlaw-7406	134	17	payment	payment	NOUN
taxlaw-7406	134	18	in	in	ADP
taxlaw-7406	134	19	a	a	DET
taxlaw-7406	134	20	sexual	sexual	ADJ
taxlaw-7406	134	21	misconduct	misconduct	NOUN
taxlaw-7406	134	22	case	case	NOUN
taxlaw-7406	134	23	involving	involve	VERB
taxlaw-7406	134	24	an	an	DET
taxlaw-7406	134	25	nda	nda	NOUN
taxlaw-7406	134	26	.	.	PUNCT
taxlaw-7406	135	1	a	a	DET
taxlaw-7406	135	2	broad	broad	ADJ
taxlaw-7406	135	3	interpretation	interpretation	NOUN
taxlaw-7406	135	4	of	of	ADP
taxlaw-7406	135	5	“	"	PUNCT
taxlaw-7406	135	6	related	related	ADJ
taxlaw-7406	135	7	to	to	ADP
taxlaw-7406	135	8	”	"	PUNCT
taxlaw-7406	135	9	would	would	AUX
taxlaw-7406	135	10	cover	cover	VERB
taxlaw-7406	135	11	all	all	DET
taxlaw-7406	135	12	attorney	attorney	NOUN
taxlaw-7406	135	13	’s	’s	PART
taxlaw-7406	135	14	fees	fee	NOUN
taxlaw-7406	135	15	connected	connect	VERB
taxlaw-7406	135	16	to	to	ADP
taxlaw-7406	135	17	the	the	DET
taxlaw-7406	135	18	litigation	litigation	NOUN
taxlaw-7406	135	19	;	;	PUNCT
taxlaw-7406	135	20	a	a	DET
taxlaw-7406	135	21	narrower	narrow	ADJ
taxlaw-7406	135	22	one	one	PRON
taxlaw-7406	135	23	would	would	AUX
taxlaw-7406	135	24	apply	apply	VERB
taxlaw-7406	135	25	only	only	ADV
taxlaw-7406	135	26	to	to	ADP
taxlaw-7406	135	27	attorney	attorney	NOUN
taxlaw-7406	135	28	’s	’s	PART
taxlaw-7406	135	29	fees	fee	NOUN
taxlaw-7406	135	30	specifically	specifically	ADV
taxlaw-7406	135	31	in	in	ADP
taxlaw-7406	135	32	connection	connection	NOUN
taxlaw-7406	135	33	with	with	ADP
taxlaw-7406	135	34	negotiating	negotiate	VERB
taxlaw-7406	135	35	the	the	DET
taxlaw-7406	135	36	settlement	settlement	NOUN
taxlaw-7406	135	37	,	,	PUNCT
taxlaw-7406	135	38	the	the	DET
taxlaw-7406	135	39	payment	payment	NOUN
taxlaw-7406	135	40	,	,	PUNCT
taxlaw-7406	135	41	and	and	CCONJ
taxlaw-7406	135	42	the	the	DET
taxlaw-7406	135	43	associated	associated	ADJ
taxlaw-7406	135	44	nda	nda	PROPN
taxlaw-7406	135	45	.	.	PUNCT
taxlaw-7406	136	1	this	this	DET
taxlaw-7406	136	2	issue	issue	NOUN
taxlaw-7406	136	3	of	of	ADP
taxlaw-7406	136	4	interpretation	interpretation	NOUN
taxlaw-7406	136	5	is	be	AUX
taxlaw-7406	136	6	discussed	discuss	VERB
taxlaw-7406	136	7	in	in	ADP
taxlaw-7406	136	8	depth	depth	NOUN
taxlaw-7406	136	9	below	below	ADV
taxlaw-7406	136	10	.	.	PUNCT
taxlaw-7406	137	1	if	if	SCONJ
taxlaw-7406	137	2	the	the	DET
taxlaw-7406	137	3	broader	broad	ADJ
taxlaw-7406	137	4	interpretation	interpretation	NOUN
taxlaw-7406	137	5	prevails	prevail	VERB
taxlaw-7406	137	6	,	,	PUNCT
taxlaw-7406	137	7	it	it	PRON
taxlaw-7406	137	8	could	could	AUX
taxlaw-7406	137	9	apply	apply	VERB
taxlaw-7406	137	10	to	to	ADP
taxlaw-7406	137	11	very	very	ADV
taxlaw-7406	137	12	large	large	ADJ
taxlaw-7406	137	13	attorney	attorney	NOUN
taxlaw-7406	137	14	’s	’s	PART
taxlaw-7406	137	15	fees	fee	NOUN
taxlaw-7406	137	16	,	,	PUNCT
taxlaw-7406	137	17	spanning	span	VERB
taxlaw-7406	137	18	a	a	DET
taxlaw-7406	137	19	number	number	NOUN
taxlaw-7406	137	20	of	of	ADP
taxlaw-7406	137	21	years	year	NOUN
taxlaw-7406	137	22	.	.	PUNCT
taxlaw-7406	138	1	in	in	ADP
taxlaw-7406	138	2	that	that	DET
taxlaw-7406	138	3	case	case	NOUN
taxlaw-7406	138	4	,	,	PUNCT
taxlaw-7406	138	5	if	if	SCONJ
taxlaw-7406	138	6	the	the	DET
taxlaw-7406	138	7	defendant	defendant	NOUN
taxlaw-7406	138	8	views	view	VERB
taxlaw-7406	138	9	paying	pay	VERB
taxlaw-7406	138	10	more	more	ADJ
taxlaw-7406	138	11	attorney	attorney	NOUN
taxlaw-7406	138	12	’s	’s	PART
taxlaw-7406	138	13	fees	fee	NOUN
taxlaw-7406	138	14	as	as	ADP
taxlaw-7406	138	15	increasing	increase	VERB
taxlaw-7406	138	16	the	the	DET
taxlaw-7406	138	17	likelihood	likelihood	NOUN
taxlaw-7406	138	18	of	of	ADP
taxlaw-7406	138	19	a	a	DET
taxlaw-7406	138	20	defense	defense	NOUN
taxlaw-7406	138	21	verdict	verdict	NOUN
taxlaw-7406	138	22	,	,	PUNCT
taxlaw-7406	138	23	the	the	DET
taxlaw-7406	138	24	incentive	incentive	NOUN
taxlaw-7406	138	25	to	to	PART
taxlaw-7406	138	26	litigate	litigate	VERB
taxlaw-7406	138	27	harder	hard	ADV
taxlaw-7406	138	28	arising	arise	VERB
taxlaw-7406	138	29	out	out	ADP
taxlaw-7406	138	30	of	of	ADP
taxlaw-7406	138	31	section	section	NOUN
taxlaw-7406	138	32	162(q	162(q	PROPN
taxlaw-7406	138	33	)	)	PUNCT
taxlaw-7406	138	34	would	would	AUX
taxlaw-7406	138	35	be	be	AUX
taxlaw-7406	138	36	exacerbated	exacerbate	VERB
taxlaw-7406	138	37	because	because	SCONJ
taxlaw-7406	138	38	the	the	DET
taxlaw-7406	138	39	resultant	resultant	NOUN
taxlaw-7406	138	40	substantial	substantial	ADJ
taxlaw-7406	138	41	legal	legal	ADJ
taxlaw-7406	138	42	fees	fee	NOUN
taxlaw-7406	138	43	would	would	AUX
taxlaw-7406	138	44	be	be	AUX
taxlaw-7406	138	45	deductible	deductible	ADJ
taxlaw-7406	138	46	only	only	ADV
taxlaw-7406	138	47	if	if	SCONJ
taxlaw-7406	138	48	the	the	DET
taxlaw-7406	138	49	defendant	defendant	NOUN
taxlaw-7406	138	50	does	do	AUX
taxlaw-7406	138	51	not	not	PART
taxlaw-7406	138	52	settle	settle	VERB
taxlaw-7406	138	53	the	the	DET
taxlaw-7406	138	54	case	case	NOUN
taxlaw-7406	138	55	.	.	PUNCT
taxlaw-7406	139	1	32	32	NUM
taxlaw-7406	139	2	columbia	columbia	PROPN
taxlaw-7406	139	3	journal	journal	PROPN
taxlaw-7406	139	4	of	of	ADP
taxlaw-7406	139	5	tax	tax	NOUN
taxlaw-7406	139	6	law	law	NOUN
taxlaw-7406	140	1	[	[	X
taxlaw-7406	140	2	vol	vol	NOUN
taxlaw-7406	140	3	12:27	12:27	NUM
taxlaw-7406	140	4	note	note	NOUN
taxlaw-7406	140	5	that	that	SCONJ
taxlaw-7406	140	6	these	these	DET
taxlaw-7406	140	7	burdens	burden	NOUN
taxlaw-7406	140	8	apply	apply	VERB
taxlaw-7406	140	9	only	only	ADV
taxlaw-7406	140	10	to	to	ADP
taxlaw-7406	140	11	sexual	sexual	ADJ
taxlaw-7406	140	12	misconduct	misconduct	NOUN
taxlaw-7406	140	13	claimants	claimant	NOUN
taxlaw-7406	140	14	who	who	PRON
taxlaw-7406	140	15	enter	enter	VERB
taxlaw-7406	140	16	into	into	ADP
taxlaw-7406	140	17	ndas	ndas	PROPN
taxlaw-7406	140	18	.	.	PUNCT
taxlaw-7406	141	1	the	the	DET
taxlaw-7406	141	2	apparent	apparent	ADJ
taxlaw-7406	141	3	justification	justification	NOUN
taxlaw-7406	141	4	is	be	AUX
taxlaw-7406	141	5	that	that	SCONJ
taxlaw-7406	141	6	the	the	DET
taxlaw-7406	141	7	public	public	ADJ
taxlaw-7406	141	8	interest	interest	NOUN
taxlaw-7406	141	9	in	in	ADP
taxlaw-7406	141	10	bringing	bring	VERB
taxlaw-7406	141	11	these	these	DET
taxlaw-7406	141	12	claims	claim	NOUN
taxlaw-7406	141	13	to	to	PART
taxlaw-7406	141	14	light	light	NOUN
taxlaw-7406	141	15	outweighs	outweigh	VERB
taxlaw-7406	141	16	the	the	DET
taxlaw-7406	141	17	burdens	burden	NOUN
taxlaw-7406	141	18	imposed	impose	VERB
taxlaw-7406	141	19	on	on	ADP
taxlaw-7406	141	20	victims	victim	NOUN
taxlaw-7406	141	21	.	.	PUNCT
taxlaw-7406	142	1	but	but	CCONJ
taxlaw-7406	142	2	even	even	ADV
taxlaw-7406	142	3	assuming	assume	VERB
taxlaw-7406	142	4	that	that	SCONJ
taxlaw-7406	142	5	this	this	PRON
taxlaw-7406	142	6	is	be	AUX
taxlaw-7406	142	7	the	the	DET
taxlaw-7406	142	8	case	case	NOUN
taxlaw-7406	142	9	,	,	PUNCT
taxlaw-7406	142	10	the	the	DET
taxlaw-7406	142	11	logic	logic	NOUN
taxlaw-7406	142	12	behind	behind	ADP
taxlaw-7406	142	13	section	section	NOUN
taxlaw-7406	142	14	162(q	162(q	PROPN
taxlaw-7406	142	15	)	)	PUNCT
taxlaw-7406	142	16	is	be	AUX
taxlaw-7406	142	17	not	not	PART
taxlaw-7406	142	18	unassailable	unassailable	ADJ
taxlaw-7406	142	19	.	.	PUNCT
taxlaw-7406	143	1	other	other	ADJ
taxlaw-7406	143	2	claims	claim	NOUN
taxlaw-7406	143	3	—	—	PUNCT
taxlaw-7406	143	4	such	such	ADJ
taxlaw-7406	143	5	as	as	ADP
taxlaw-7406	143	6	racial	racial	ADJ
taxlaw-7406	143	7	discrimination	discrimination	NOUN
taxlaw-7406	143	8	—	—	PUNCT
taxlaw-7406	143	9	may	may	AUX
taxlaw-7406	143	10	have	have	VERB
taxlaw-7406	143	11	an	an	DET
taxlaw-7406	143	12	equally	equally	ADV
taxlaw-7406	143	13	strong	strong	ADJ
taxlaw-7406	143	14	transparency	transparency	NOUN
taxlaw-7406	143	15	interest	interest	NOUN
taxlaw-7406	143	16	,	,	PUNCT
taxlaw-7406	143	17	yet	yet	CCONJ
taxlaw-7406	143	18	section	section	PROPN
taxlaw-7406	143	19	162(q	162(q	PROPN
taxlaw-7406	143	20	)	)	PUNCT
taxlaw-7406	143	21	does	do	AUX
taxlaw-7406	143	22	not	not	PART
taxlaw-7406	143	23	apply	apply	VERB
taxlaw-7406	143	24	to	to	ADP
taxlaw-7406	143	25	them	they	PRON
taxlaw-7406	143	26	.	.	PUNCT
taxlaw-7406	144	1	and	and	CCONJ
taxlaw-7406	144	2	even	even	ADV
taxlaw-7406	144	3	though	though	SCONJ
taxlaw-7406	144	4	the	the	DET
taxlaw-7406	144	5	provision	provision	NOUN
taxlaw-7406	144	6	may	may	AUX
taxlaw-7406	144	7	deter	deter	VERB
taxlaw-7406	144	8	the	the	DET
taxlaw-7406	144	9	use	use	NOUN
taxlaw-7406	144	10	of	of	ADP
taxlaw-7406	144	11	an	an	DET
taxlaw-7406	144	12	nda	nda	NOUN
taxlaw-7406	144	13	,	,	PUNCT
taxlaw-7406	144	14	the	the	DET
taxlaw-7406	144	15	absence	absence	NOUN
taxlaw-7406	144	16	of	of	ADP
taxlaw-7406	144	17	an	an	DET
taxlaw-7406	144	18	nda	nda	NOUN
taxlaw-7406	144	19	does	do	AUX
taxlaw-7406	144	20	not	not	PART
taxlaw-7406	144	21	ensure	ensure	VERB
taxlaw-7406	144	22	a	a	DET
taxlaw-7406	144	23	full	full	ADJ
taxlaw-7406	144	24	public	public	ADJ
taxlaw-7406	144	25	airing	airing	NOUN
taxlaw-7406	144	26	of	of	ADP
taxlaw-7406	144	27	the	the	DET
taxlaw-7406	144	28	facts	fact	NOUN
taxlaw-7406	144	29	.	.	PUNCT
taxlaw-7406	145	1	as	as	SCONJ
taxlaw-7406	145	2	mediator	mediator	NOUN
taxlaw-7406	145	3	jan	jan	PROPN
taxlaw-7406	145	4	frankel	frankel	PROPN
taxlaw-7406	145	5	schau	schau	PROPN
taxlaw-7406	145	6	has	have	AUX
taxlaw-7406	145	7	noted	note	VERB
taxlaw-7406	145	8	,	,	PUNCT
taxlaw-7406	145	9	in	in	ADP
taxlaw-7406	145	10	sexual	sexual	ADJ
taxlaw-7406	145	11	harassment	harassment	NOUN
taxlaw-7406	145	12	cases	case	NOUN
taxlaw-7406	145	13	,	,	PUNCT
taxlaw-7406	145	14	“	"	PUNCT
taxlaw-7406	145	15	[	[	X
taxlaw-7406	145	16	i]t	i]t	NOUN
taxlaw-7406	145	17	is	be	AUX
taxlaw-7406	145	18	often	often	ADV
taxlaw-7406	145	19	the	the	DET
taxlaw-7406	145	20	case	case	NOUN
taxlaw-7406	145	21	that	that	SCONJ
taxlaw-7406	145	22	neither	neither	CCONJ
taxlaw-7406	145	23	the	the	DET
taxlaw-7406	145	24	employer	employer	NOUN
taxlaw-7406	145	25	nor	nor	CCONJ
taxlaw-7406	145	26	the	the	DET
taxlaw-7406	145	27	employee	employee	NOUN
taxlaw-7406	145	28	wants	want	VERB
taxlaw-7406	145	29	the	the	DET
taxlaw-7406	145	30	publicity	publicity	NOUN
taxlaw-7406	145	31	and	and	CCONJ
taxlaw-7406	145	32	potential	potential	ADJ
taxlaw-7406	145	33	embarrassment	embarrassment	NOUN
taxlaw-7406	145	34	that	that	PRON
taxlaw-7406	145	35	comes	come	VERB
taxlaw-7406	145	36	from	from	ADP
taxlaw-7406	145	37	a	a	DET
taxlaw-7406	145	38	public	public	ADJ
taxlaw-7406	145	39	airing	airing	NOUN
taxlaw-7406	145	40	of	of	ADP
taxlaw-7406	145	41	this	this	DET
taxlaw-7406	145	42	type	type	NOUN
taxlaw-7406	145	43	of	of	ADP
taxlaw-7406	145	44	very	very	ADV
taxlaw-7406	145	45	personal	personal	ADJ
taxlaw-7406	145	46	experience	experience	NOUN
taxlaw-7406	145	47	.	.	PUNCT
taxlaw-7406	146	1	”22	”22	PROPN
taxlaw-7406	146	2	therefore	therefore	ADV
taxlaw-7406	146	3	,	,	PUNCT
taxlaw-7406	146	4	even	even	ADV
taxlaw-7406	146	5	without	without	ADP
taxlaw-7406	146	6	an	an	DET
taxlaw-7406	146	7	nda	nda	NOUN
taxlaw-7406	146	8	,	,	PUNCT
taxlaw-7406	146	9	many	many	ADJ
taxlaw-7406	146	10	settling	settle	VERB
taxlaw-7406	146	11	plaintiffs	plaintiff	NOUN
taxlaw-7406	146	12	will	will	AUX
taxlaw-7406	146	13	prefer	prefer	VERB
taxlaw-7406	146	14	to	to	PART
taxlaw-7406	146	15	keep	keep	VERB
taxlaw-7406	146	16	their	their	PRON
taxlaw-7406	146	17	allegations	allegation	NOUN
taxlaw-7406	146	18	private	private	ADJ
taxlaw-7406	146	19	.	.	PUNCT
taxlaw-7406	147	1	b.	b.	PROPN
taxlaw-7406	147	2	ambiguities	ambiguity	NOUN
taxlaw-7406	147	3	in	in	ADP
taxlaw-7406	147	4	section	section	NOUN
taxlaw-7406	147	5	162(q	162(q	PROPN
taxlaw-7406	147	6	)	)	PUNCT
taxlaw-7406	147	7	as	as	SCONJ
taxlaw-7406	147	8	there	there	PRON
taxlaw-7406	147	9	are	be	VERB
taxlaw-7406	147	10	only	only	ADV
taxlaw-7406	147	11	about	about	ADV
taxlaw-7406	147	12	forty	forty	NUM
taxlaw-7406	147	13	words	word	NOUN
taxlaw-7406	147	14	total	total	ADJ
taxlaw-7406	147	15	in	in	ADP
taxlaw-7406	147	16	section	section	NOUN
taxlaw-7406	147	17	162(q	162(q	PROPN
taxlaw-7406	147	18	)	)	PUNCT
taxlaw-7406	147	19	,	,	PUNCT
taxlaw-7406	147	20	it	it	PRON
taxlaw-7406	147	21	is	be	AUX
taxlaw-7406	147	22	unsurprising	unsurprising	ADJ
taxlaw-7406	147	23	that	that	SCONJ
taxlaw-7406	147	24	significant	significant	ADJ
taxlaw-7406	147	25	ambiguities	ambiguity	NOUN
taxlaw-7406	147	26	and	and	CCONJ
taxlaw-7406	147	27	uncertainties	uncertainty	NOUN
taxlaw-7406	147	28	exist	exist	VERB
taxlaw-7406	147	29	regarding	regard	VERB
taxlaw-7406	147	30	how	how	SCONJ
taxlaw-7406	147	31	the	the	DET
taxlaw-7406	147	32	provision	provision	NOUN
taxlaw-7406	147	33	actually	actually	ADV
taxlaw-7406	147	34	operates	operate	VERB
taxlaw-7406	147	35	.	.	PUNCT
taxlaw-7406	148	1	presumably	presumably	ADV
taxlaw-7406	148	2	,	,	PUNCT
taxlaw-7406	148	3	the	the	DET
taxlaw-7406	148	4	government	government	NOUN
taxlaw-7406	148	5	will	will	AUX
taxlaw-7406	148	6	eventually	eventually	ADV
taxlaw-7406	148	7	issue	issue	VERB
taxlaw-7406	148	8	guidance	guidance	NOUN
taxlaw-7406	148	9	fleshing	flesh	VERB
taxlaw-7406	148	10	out	out	ADP
taxlaw-7406	148	11	the	the	DET
taxlaw-7406	148	12	rule	rule	NOUN
taxlaw-7406	148	13	,	,	PUNCT
taxlaw-7406	148	14	but	but	CCONJ
taxlaw-7406	148	15	until	until	ADP
taxlaw-7406	148	16	then	then	ADV
taxlaw-7406	148	17	,	,	PUNCT
taxlaw-7406	148	18	defendants	defendant	NOUN
taxlaw-7406	148	19	and	and	CCONJ
taxlaw-7406	148	20	the	the	DET
taxlaw-7406	148	21	irs	irs	PROPN
taxlaw-7406	148	22	will	will	AUX
taxlaw-7406	148	23	have	have	VERB
taxlaw-7406	148	24	to	to	PART
taxlaw-7406	148	25	work	work	VERB
taxlaw-7406	148	26	with	with	ADP
taxlaw-7406	148	27	the	the	DET
taxlaw-7406	148	28	bare	bare	ADJ
taxlaw-7406	148	29	-	-	PUNCT
taxlaw-7406	148	30	bones	bone	NOUN
taxlaw-7406	148	31	statutory	statutory	ADJ
taxlaw-7406	148	32	provision	provision	NOUN
taxlaw-7406	148	33	,	,	PUNCT
taxlaw-7406	148	34	which	which	PRON
taxlaw-7406	148	35	reads	read	VERB
taxlaw-7406	148	36	in	in	ADP
taxlaw-7406	148	37	its	its	PRON
taxlaw-7406	148	38	entirety	entirety	NOUN
taxlaw-7406	148	39	as	as	SCONJ
taxlaw-7406	148	40	follows	follow	VERB
taxlaw-7406	148	41	:	:	PUNCT
taxlaw-7406	148	42	“	"	PUNCT
taxlaw-7406	148	43	no	no	DET
taxlaw-7406	148	44	deduction	deduction	NOUN
taxlaw-7406	148	45	shall	shall	AUX
taxlaw-7406	148	46	be	be	AUX
taxlaw-7406	148	47	allowed	allow	VERB
taxlaw-7406	148	48	under	under	ADP
taxlaw-7406	148	49	this	this	DET
taxlaw-7406	148	50	chapter	chapter	NOUN
taxlaw-7406	148	51	for—(1	for—(1	NOUN
taxlaw-7406	148	52	)	)	PUNCT
taxlaw-7406	148	53	any	any	DET
taxlaw-7406	148	54	settlement	settlement	NOUN
taxlaw-7406	148	55	or	or	CCONJ
taxlaw-7406	148	56	payment	payment	NOUN
taxlaw-7406	148	57	related	relate	VERB
taxlaw-7406	148	58	to	to	ADP
taxlaw-7406	148	59	sexual	sexual	ADJ
taxlaw-7406	148	60	harassment	harassment	NOUN
taxlaw-7406	148	61	or	or	CCONJ
taxlaw-7406	148	62	sexual	sexual	ADJ
taxlaw-7406	148	63	abuse	abuse	NOUN
taxlaw-7406	148	64	if	if	SCONJ
taxlaw-7406	148	65	such	such	ADJ
taxlaw-7406	148	66	settlement	settlement	NOUN
taxlaw-7406	148	67	or	or	CCONJ
taxlaw-7406	148	68	payment	payment	NOUN
taxlaw-7406	148	69	is	be	AUX
taxlaw-7406	148	70	subject	subject	ADJ
taxlaw-7406	148	71	to	to	ADP
taxlaw-7406	148	72	a	a	DET
taxlaw-7406	148	73	nondisclosure	nondisclosure	NOUN
taxlaw-7406	148	74	agreement	agreement	NOUN
taxlaw-7406	148	75	,	,	PUNCT
taxlaw-7406	148	76	or	or	CCONJ
taxlaw-7406	148	77	(	(	PUNCT
taxlaw-7406	148	78	2	2	X
taxlaw-7406	148	79	)	)	PUNCT
taxlaw-7406	148	80	attorney	attorney	NOUN
taxlaw-7406	148	81	’s	’s	PART
taxlaw-7406	148	82	fees	fee	NOUN
taxlaw-7406	148	83	related	relate	VERB
taxlaw-7406	148	84	to	to	ADP
taxlaw-7406	148	85	such	such	DET
taxlaw-7406	148	86	a	a	DET
taxlaw-7406	148	87	settlement	settlement	NOUN
taxlaw-7406	148	88	or	or	CCONJ
taxlaw-7406	148	89	payment	payment	NOUN
taxlaw-7406	148	90	.	.	PUNCT
taxlaw-7406	149	1	”23	”23	ADV
taxlaw-7406	150	1	1	1	NUM
taxlaw-7406	150	2	.	.	PUNCT
taxlaw-7406	151	1	the	the	DET
taxlaw-7406	151	2	problem	problem	NOUN
taxlaw-7406	151	3	of	of	ADP
taxlaw-7406	151	4	multiple	multiple	ADJ
taxlaw-7406	151	5	claims	claim	NOUN
taxlaw-7406	151	6	and	and	CCONJ
taxlaw-7406	151	7	global	global	ADJ
taxlaw-7406	151	8	settlements	settlement	NOUN
taxlaw-7406	151	9	many	many	ADJ
taxlaw-7406	151	10	cases	case	NOUN
taxlaw-7406	151	11	involve	involve	VERB
taxlaw-7406	151	12	multiple	multiple	ADJ
taxlaw-7406	151	13	claims	claim	NOUN
taxlaw-7406	151	14	that	that	PRON
taxlaw-7406	151	15	are	be	AUX
taxlaw-7406	151	16	resolved	resolve	VERB
taxlaw-7406	151	17	with	with	ADP
taxlaw-7406	151	18	a	a	DET
taxlaw-7406	151	19	global	global	ADJ
taxlaw-7406	151	20	settlement	settlement	NOUN
taxlaw-7406	151	21	that	that	PRON
taxlaw-7406	151	22	settles	settle	VERB
taxlaw-7406	151	23	all	all	DET
taxlaw-7406	151	24	claims	claim	NOUN
taxlaw-7406	151	25	in	in	ADP
taxlaw-7406	151	26	exchange	exchange	NOUN
taxlaw-7406	151	27	for	for	ADP
taxlaw-7406	151	28	a	a	DET
taxlaw-7406	151	29	payment	payment	NOUN
taxlaw-7406	151	30	by	by	ADP
taxlaw-7406	151	31	the	the	DET
taxlaw-7406	151	32	defendant	defendant	NOUN
taxlaw-7406	151	33	.	.	PUNCT
taxlaw-7406	152	1	for	for	ADP
taxlaw-7406	152	2	example	example	NOUN
taxlaw-7406	152	3	,	,	PUNCT
taxlaw-7406	152	4	a	a	DET
taxlaw-7406	152	5	complaint	complaint	NOUN
taxlaw-7406	152	6	filed	file	VERB
taxlaw-7406	152	7	by	by	ADP
taxlaw-7406	152	8	an	an	DET
taxlaw-7406	152	9	employee	employee	NOUN
taxlaw-7406	152	10	against	against	ADP
taxlaw-7406	152	11	an	an	DET
taxlaw-7406	152	12	employer	employer	NOUN
taxlaw-7406	152	13	could	could	AUX
taxlaw-7406	152	14	include	include	VERB
taxlaw-7406	152	15	allegations	allegation	NOUN
taxlaw-7406	152	16	of	of	ADP
taxlaw-7406	152	17	racial	racial	ADJ
taxlaw-7406	152	18	discrimination	discrimination	NOUN
taxlaw-7406	152	19	,	,	PUNCT
taxlaw-7406	152	20	gender	gender	NOUN
taxlaw-7406	152	21	discrimination	discrimination	NOUN
taxlaw-7406	152	22	,	,	PUNCT
taxlaw-7406	152	23	and	and	CCONJ
taxlaw-7406	152	24	breach	breach	NOUN
taxlaw-7406	152	25	of	of	ADP
taxlaw-7406	152	26	contract	contract	NOUN
taxlaw-7406	152	27	.	.	PUNCT
taxlaw-7406	153	1	as	as	ADP
taxlaw-7406	153	2	part	part	NOUN
taxlaw-7406	153	3	of	of	ADP
taxlaw-7406	153	4	the	the	DET
taxlaw-7406	153	5	discrimination	discrimination	NOUN
taxlaw-7406	153	6	allegations	allegation	NOUN
taxlaw-7406	153	7	,	,	PUNCT
taxlaw-7406	153	8	the	the	DET
taxlaw-7406	153	9	complaint	complaint	NOUN
taxlaw-7406	153	10	could	could	AUX
taxlaw-7406	153	11	make	make	VERB
taxlaw-7406	153	12	specific	specific	ADJ
taxlaw-7406	153	13	factual	factual	ADJ
taxlaw-7406	153	14	allegations	allegation	NOUN
taxlaw-7406	153	15	of	of	ADP
taxlaw-7406	153	16	harassment	harassment	NOUN
taxlaw-7406	153	17	based	base	VERB
taxlaw-7406	153	18	on	on	ADP
taxlaw-7406	153	19	the	the	DET
taxlaw-7406	153	20	plaintiff	plaintiff	NOUN
taxlaw-7406	153	21	’s	’s	PART
taxlaw-7406	153	22	race	race	NOUN
taxlaw-7406	153	23	or	or	CCONJ
taxlaw-7406	153	24	gender	gender	NOUN
taxlaw-7406	153	25	.	.	PUNCT
taxlaw-7406	154	1	if	if	SCONJ
taxlaw-7406	154	2	,	,	PUNCT
taxlaw-7406	154	3	as	as	SCONJ
taxlaw-7406	154	4	is	be	AUX
taxlaw-7406	154	5	typical	typical	ADJ
taxlaw-7406	154	6	,	,	PUNCT
taxlaw-7406	154	7	the	the	DET
taxlaw-7406	154	8	case	case	NOUN
taxlaw-7406	154	9	is	be	AUX
taxlaw-7406	154	10	settled	settle	VERB
taxlaw-7406	154	11	with	with	ADP
taxlaw-7406	154	12	a	a	DET
taxlaw-7406	154	13	payment	payment	NOUN
taxlaw-7406	154	14	by	by	ADP
taxlaw-7406	154	15	the	the	DET
taxlaw-7406	154	16	defendant	defendant	NOUN
taxlaw-7406	154	17	for	for	ADP
taxlaw-7406	154	18	a	a	DET
taxlaw-7406	154	19	global	global	ADJ
taxlaw-7406	154	20	release	release	NOUN
taxlaw-7406	154	21	of	of	ADP
taxlaw-7406	154	22	all	all	DET
taxlaw-7406	154	23	plaintiff	plaintiff	NOUN
taxlaw-7406	154	24	’s	’s	PART
taxlaw-7406	154	25	claims	claim	NOUN
taxlaw-7406	154	26	,	,	PUNCT
taxlaw-7406	154	27	how	how	SCONJ
taxlaw-7406	154	28	does	do	AUX
taxlaw-7406	154	29	section	section	NOUN
taxlaw-7406	154	30	162(q	162(q	PROPN
taxlaw-7406	154	31	)	)	PUNCT
taxlaw-7406	154	32	apply	apply	VERB
taxlaw-7406	154	33	if	if	SCONJ
taxlaw-7406	154	34	the	the	DET
taxlaw-7406	154	35	settlement	settlement	NOUN
taxlaw-7406	154	36	includes	include	VERB
taxlaw-7406	154	37	an	an	DET
taxlaw-7406	154	38	nda	nda	NOUN
taxlaw-7406	154	39	?	?	PUNCT
taxlaw-7406	155	1	the	the	DET
taxlaw-7406	155	2	issue	issue	NOUN
taxlaw-7406	155	3	depends	depend	VERB
taxlaw-7406	155	4	on	on	ADP
taxlaw-7406	155	5	the	the	DET
taxlaw-7406	155	6	interpretation	interpretation	NOUN
taxlaw-7406	155	7	of	of	ADP
taxlaw-7406	155	8	“	"	PUNCT
taxlaw-7406	155	9	any	any	DET
taxlaw-7406	155	10	settlement	settlement	NOUN
taxlaw-7406	155	11	.	.	PUNCT
taxlaw-7406	155	12	.	.	PUNCT
taxlaw-7406	156	1	.	.	PUNCT
taxlaw-7406	157	1	related	relate	VERB
taxlaw-7406	157	2	to	to	ADP
taxlaw-7406	157	3	sexual	sexual	ADJ
taxlaw-7406	157	4	harassment	harassment	NOUN
taxlaw-7406	157	5	.	.	PUNCT
taxlaw-7406	158	1	”24	”24	VERB
taxlaw-7406	158	2	at	at	ADP
taxlaw-7406	158	3	one	one	NUM
taxlaw-7406	158	4	extreme	extreme	NOUN
taxlaw-7406	158	5	,	,	PUNCT
taxlaw-7406	158	6	the	the	DET
taxlaw-7406	158	7	term	term	NOUN
taxlaw-7406	158	8	could	could	AUX
taxlaw-7406	158	9	refer	refer	VERB
taxlaw-7406	158	10	to	to	ADP
taxlaw-7406	158	11	any	any	DET
taxlaw-7406	158	12	settlement	settlement	NOUN
taxlaw-7406	158	13	that	that	PRON
taxlaw-7406	158	14	accompanies	accompany	VERB
taxlaw-7406	158	15	a	a	DET
taxlaw-7406	158	16	release	release	NOUN
taxlaw-7406	158	17	of	of	ADP
taxlaw-7406	158	18	potential	potential	ADJ
taxlaw-7406	158	19	sexual	sexual	ADJ
taxlaw-7406	158	20	misconduct	misconduct	NOUN
taxlaw-7406	158	21	claims	claim	VERB
taxlaw-7406	158	22	,	,	PUNCT
taxlaw-7406	158	23	even	even	ADV
taxlaw-7406	158	24	if	if	SCONJ
taxlaw-7406	158	25	such	such	ADJ
taxlaw-7406	158	26	claims	claim	NOUN
taxlaw-7406	158	27	were	be	AUX
taxlaw-7406	158	28	never	never	ADV
taxlaw-7406	158	29	alleged	allege	VERB
taxlaw-7406	158	30	and	and	CCONJ
taxlaw-7406	158	31	do	do	AUX
taxlaw-7406	158	32	not	not	PART
taxlaw-7406	158	33	exist	exist	VERB
taxlaw-7406	158	34	.	.	PUNCT
taxlaw-7406	159	1	under	under	ADP
taxlaw-7406	159	2	this	this	DET
taxlaw-7406	159	3	reading	reading	NOUN
taxlaw-7406	159	4	,	,	PUNCT
taxlaw-7406	159	5	any	any	DET
taxlaw-7406	159	6	general	general	ADJ
taxlaw-7406	159	7	release	release	NOUN
taxlaw-7406	159	8	of	of	ADP
taxlaw-7406	159	9	all	all	DET
taxlaw-7406	159	10	claims	claim	NOUN
taxlaw-7406	159	11	,	,	PUNCT
taxlaw-7406	159	12	whether	whether	SCONJ
taxlaw-7406	159	13	alleged	allege	VERB
taxlaw-7406	159	14	or	or	CCONJ
taxlaw-7406	159	15	not	not	PART
taxlaw-7406	159	16	,	,	PUNCT
taxlaw-7406	159	17	22	22	NUM
taxlaw-7406	159	18	schau	schau	NOUN
taxlaw-7406	159	19	,	,	PUNCT
taxlaw-7406	159	20	supra	supra	PROPN
taxlaw-7406	159	21	note	note	NOUN
taxlaw-7406	159	22	12	12	NUM
taxlaw-7406	159	23	,	,	PUNCT
taxlaw-7406	159	24	at	at	ADP
taxlaw-7406	159	25	8	8	NUM
taxlaw-7406	159	26	.	.	PUNCT
taxlaw-7406	159	27	23	23	NUM
taxlaw-7406	159	28	i.r.c	i.r.c	NOUN
taxlaw-7406	159	29	.	.	PUNCT
taxlaw-7406	160	1	§	§	PROPN
taxlaw-7406	160	2	162(q	162(q	PROPN
taxlaw-7406	160	3	)	)	PUNCT
taxlaw-7406	160	4	.	.	PUNCT
taxlaw-7406	161	1	robert	robert	PROPN
taxlaw-7406	161	2	wood	wood	PROPN
taxlaw-7406	161	3	has	have	AUX
taxlaw-7406	161	4	argued	argue	VERB
taxlaw-7406	161	5	that	that	SCONJ
taxlaw-7406	161	6	it	it	PRON
taxlaw-7406	161	7	is	be	AUX
taxlaw-7406	161	8	possible	possible	ADJ
taxlaw-7406	161	9	that	that	SCONJ
taxlaw-7406	161	10	the	the	DET
taxlaw-7406	161	11	denial	denial	NOUN
taxlaw-7406	161	12	of	of	ADP
taxlaw-7406	161	13	attorney	attorney	NOUN
taxlaw-7406	161	14	’s	’s	PART
taxlaw-7406	161	15	fees	fee	NOUN
taxlaw-7406	161	16	in	in	ADP
taxlaw-7406	161	17	section	section	NOUN
taxlaw-7406	161	18	162(q)(2	162(q)(2	NUM
taxlaw-7406	161	19	)	)	PUNCT
taxlaw-7406	161	20	could	could	AUX
taxlaw-7406	161	21	apply	apply	VERB
taxlaw-7406	161	22	to	to	ADP
taxlaw-7406	161	23	sexual	sexual	ADJ
taxlaw-7406	161	24	misconduct	misconduct	NOUN
taxlaw-7406	161	25	settlements	settlement	NOUN
taxlaw-7406	161	26	that	that	PRON
taxlaw-7406	161	27	do	do	AUX
taxlaw-7406	161	28	not	not	PART
taxlaw-7406	161	29	include	include	VERB
taxlaw-7406	161	30	an	an	DET
taxlaw-7406	161	31	nda	nda	PROPN
taxlaw-7406	161	32	.	.	PUNCT
taxlaw-7406	162	1	see	see	VERB
taxlaw-7406	162	2	robert	robert	PROPN
taxlaw-7406	162	3	w.	w.	PROPN
taxlaw-7406	162	4	wood	wood	PROPN
taxlaw-7406	162	5	,	,	PUNCT
taxlaw-7406	162	6	tax	tax	NOUN
taxlaw-7406	162	7	write	write	NOUN
taxlaw-7406	162	8	-	-	PUNCT
taxlaw-7406	162	9	offs	off	NOUN
taxlaw-7406	162	10	in	in	ADP
taxlaw-7406	162	11	sexual	sexual	ADJ
taxlaw-7406	162	12	harassment	harassment	NOUN
taxlaw-7406	162	13	cases	case	NOUN
taxlaw-7406	162	14	after	after	ADP
taxlaw-7406	162	15	harvey	harvey	PROPN
taxlaw-7406	162	16	weinstein	weinstein	PROPN
taxlaw-7406	162	17	,	,	PUNCT
taxlaw-7406	162	18	90	90	NUM
taxlaw-7406	162	19	n.y	n.y	PROPN
taxlaw-7406	162	20	.	.	PROPN
taxlaw-7406	162	21	st	st	PROPN
taxlaw-7406	162	22	.	.	PROPN
taxlaw-7406	162	23	bar	bar	PROPN
taxlaw-7406	162	24	j.	j.	PROPN
taxlaw-7406	162	25	10	10	PROPN
taxlaw-7406	162	26	,	,	PUNCT
taxlaw-7406	162	27	12	12	NUM
taxlaw-7406	162	28	-	-	SYM
taxlaw-7406	162	29	13	13	NUM
taxlaw-7406	162	30	(	(	PUNCT
taxlaw-7406	162	31	2018	2018	NUM
taxlaw-7406	162	32	)	)	PUNCT
taxlaw-7406	162	33	.	.	PUNCT
taxlaw-7406	163	1	however	however	ADV
taxlaw-7406	163	2	,	,	PUNCT
taxlaw-7406	163	3	a	a	DET
taxlaw-7406	163	4	careful	careful	ADJ
taxlaw-7406	163	5	reading	reading	NOUN
taxlaw-7406	163	6	of	of	ADP
taxlaw-7406	163	7	the	the	DET
taxlaw-7406	163	8	statutory	statutory	ADJ
taxlaw-7406	163	9	language	language	NOUN
taxlaw-7406	163	10	should	should	AUX
taxlaw-7406	163	11	preclude	preclude	VERB
taxlaw-7406	163	12	this	this	DET
taxlaw-7406	163	13	possibility	possibility	NOUN
taxlaw-7406	163	14	.	.	PUNCT
taxlaw-7406	164	1	the	the	DET
taxlaw-7406	164	2	term	term	NOUN
taxlaw-7406	164	3	“	"	PUNCT
taxlaw-7406	164	4	such	such	ADJ
taxlaw-7406	164	5	settlement	settlement	NOUN
taxlaw-7406	164	6	or	or	CCONJ
taxlaw-7406	164	7	payment	payment	NOUN
taxlaw-7406	164	8	”	"	PUNCT
taxlaw-7406	164	9	in	in	ADP
taxlaw-7406	164	10	section	section	NOUN
taxlaw-7406	164	11	162(q)(1	162(q)(1	NUM
taxlaw-7406	164	12	)	)	PUNCT
taxlaw-7406	164	13	refers	refer	VERB
taxlaw-7406	164	14	to	to	ADP
taxlaw-7406	164	15	all	all	DET
taxlaw-7406	164	16	sexual	sexual	ADJ
taxlaw-7406	164	17	misconduct	misconduct	NOUN
taxlaw-7406	164	18	settlements	settlement	NOUN
taxlaw-7406	164	19	or	or	CCONJ
taxlaw-7406	164	20	payments	payment	NOUN
taxlaw-7406	164	21	.	.	PUNCT
taxlaw-7406	165	1	if	if	SCONJ
taxlaw-7406	165	2	section	section	NOUN
taxlaw-7406	165	3	162(q)(2	162(q)(2	NUM
taxlaw-7406	165	4	)	)	PUNCT
taxlaw-7406	165	5	also	also	ADV
taxlaw-7406	165	6	used	use	VERB
taxlaw-7406	165	7	“	"	PUNCT
taxlaw-7406	165	8	such	such	ADJ
taxlaw-7406	165	9	settlement	settlement	NOUN
taxlaw-7406	165	10	or	or	CCONJ
taxlaw-7406	165	11	payment	payment	NOUN
taxlaw-7406	165	12	,	,	PUNCT
taxlaw-7406	165	13	”	"	PUNCT
taxlaw-7406	165	14	then	then	ADV
taxlaw-7406	165	15	it	it	PRON
taxlaw-7406	165	16	would	would	AUX
taxlaw-7406	165	17	also	also	ADV
taxlaw-7406	165	18	apply	apply	VERB
taxlaw-7406	165	19	to	to	ADP
taxlaw-7406	165	20	that	that	DET
taxlaw-7406	165	21	entire	entire	ADJ
taxlaw-7406	165	22	universe	universe	NOUN
taxlaw-7406	165	23	.	.	PUNCT
taxlaw-7406	166	1	because	because	SCONJ
taxlaw-7406	166	2	section	section	NOUN
taxlaw-7406	166	3	162(q)(2	162(q)(2	NUM
taxlaw-7406	166	4	)	)	PUNCT
taxlaw-7406	166	5	instead	instead	ADV
taxlaw-7406	166	6	uses	use	VERB
taxlaw-7406	166	7	the	the	DET
taxlaw-7406	166	8	term	term	NOUN
taxlaw-7406	166	9	“	"	PUNCT
taxlaw-7406	166	10	such	such	DET
taxlaw-7406	166	11	a	a	DET
taxlaw-7406	166	12	settlement	settlement	NOUN
taxlaw-7406	166	13	or	or	CCONJ
taxlaw-7406	166	14	payment	payment	NOUN
taxlaw-7406	166	15	”	"	PUNCT
taxlaw-7406	166	16	(	(	PUNCT
taxlaw-7406	166	17	emphasis	emphasis	NOUN
taxlaw-7406	166	18	added	add	VERB
taxlaw-7406	166	19	)	)	PUNCT
taxlaw-7406	166	20	,	,	PUNCT
taxlaw-7406	166	21	the	the	DET
taxlaw-7406	166	22	paragraph	paragraph	NOUN
taxlaw-7406	166	23	refers	refer	VERB
taxlaw-7406	166	24	only	only	ADV
taxlaw-7406	166	25	to	to	ADP
taxlaw-7406	166	26	the	the	DET
taxlaw-7406	166	27	settlement	settlement	NOUN
taxlaw-7406	166	28	or	or	CCONJ
taxlaw-7406	166	29	payments	payment	NOUN
taxlaw-7406	166	30	affected	affect	VERB
taxlaw-7406	166	31	by	by	ADP
taxlaw-7406	166	32	section	section	NOUN
taxlaw-7406	166	33	162(q)(1	162(q)(1	NUM
taxlaw-7406	166	34	)	)	PUNCT
taxlaw-7406	166	35	(	(	PUNCT
taxlaw-7406	166	36	i.e.	i.e.	X
taxlaw-7406	166	37	only	only	ADJ
taxlaw-7406	166	38	sexual	sexual	ADJ
taxlaw-7406	166	39	misconduct	misconduct	NOUN
taxlaw-7406	166	40	payments	payment	NOUN
taxlaw-7406	166	41	or	or	CCONJ
taxlaw-7406	166	42	settlements	settlement	NOUN
taxlaw-7406	166	43	that	that	PRON
taxlaw-7406	166	44	include	include	VERB
taxlaw-7406	166	45	an	an	DET
taxlaw-7406	166	46	nda	nda	NOUN
taxlaw-7406	166	47	)	)	PUNCT
taxlaw-7406	166	48	.	.	PUNCT
taxlaw-7406	167	1	this	this	DET
taxlaw-7406	167	2	technical	technical	ADJ
taxlaw-7406	167	3	interpretation	interpretation	NOUN
taxlaw-7406	167	4	is	be	AUX
taxlaw-7406	167	5	supported	support	VERB
taxlaw-7406	167	6	by	by	ADP
taxlaw-7406	167	7	logic	logic	NOUN
taxlaw-7406	167	8	as	as	ADV
taxlaw-7406	167	9	well	well	ADV
taxlaw-7406	167	10	.	.	PUNCT
taxlaw-7406	168	1	if	if	SCONJ
taxlaw-7406	168	2	one	one	NUM
taxlaw-7406	168	3	reads	read	VERB
taxlaw-7406	168	4	section	section	NOUN
taxlaw-7406	168	5	162(q	162(q	PROPN
taxlaw-7406	168	6	)	)	PUNCT
taxlaw-7406	168	7	the	the	DET
taxlaw-7406	168	8	way	way	NOUN
taxlaw-7406	168	9	that	that	PRON
taxlaw-7406	168	10	wood	wood	NOUN
taxlaw-7406	168	11	suggests	suggest	VERB
taxlaw-7406	168	12	,	,	PUNCT
taxlaw-7406	168	13	in	in	ADP
taxlaw-7406	168	14	sexual	sexual	ADJ
taxlaw-7406	168	15	misconduct	misconduct	NOUN
taxlaw-7406	168	16	cases	case	NOUN
taxlaw-7406	168	17	that	that	PRON
taxlaw-7406	168	18	do	do	AUX
taxlaw-7406	168	19	not	not	PART
taxlaw-7406	168	20	involve	involve	VERB
taxlaw-7406	168	21	an	an	DET
taxlaw-7406	168	22	nda	nda	NOUN
taxlaw-7406	168	23	,	,	PUNCT
taxlaw-7406	168	24	the	the	DET
taxlaw-7406	168	25	defendant	defendant	NOUN
taxlaw-7406	168	26	’s	’s	PART
taxlaw-7406	168	27	attorney	attorney	NOUN
taxlaw-7406	168	28	’s	’s	PART
taxlaw-7406	168	29	fees	fee	NOUN
taxlaw-7406	168	30	are	be	AUX
taxlaw-7406	168	31	non	non	ADJ
taxlaw-7406	168	32	-	-	ADJ
taxlaw-7406	168	33	deductible	deductible	ADJ
taxlaw-7406	168	34	even	even	ADV
taxlaw-7406	168	35	though	though	SCONJ
taxlaw-7406	168	36	the	the	DET
taxlaw-7406	168	37	underlying	underlying	ADJ
taxlaw-7406	168	38	settlement	settlement	NOUN
taxlaw-7406	168	39	or	or	CCONJ
taxlaw-7406	168	40	payment	payment	NOUN
taxlaw-7406	168	41	remains	remain	VERB
taxlaw-7406	168	42	deductible	deductible	ADJ
taxlaw-7406	168	43	.	.	PUNCT
taxlaw-7406	169	1	it	it	PRON
taxlaw-7406	169	2	is	be	AUX
taxlaw-7406	169	3	difficult	difficult	ADJ
taxlaw-7406	169	4	to	to	PART
taxlaw-7406	169	5	divine	divine	VERB
taxlaw-7406	169	6	a	a	DET
taxlaw-7406	169	7	policy	policy	NOUN
taxlaw-7406	169	8	reason	reason	NOUN
taxlaw-7406	169	9	for	for	ADP
taxlaw-7406	169	10	that	that	DET
taxlaw-7406	169	11	result	result	NOUN
taxlaw-7406	169	12	and	and	CCONJ
taxlaw-7406	169	13	,	,	PUNCT
taxlaw-7406	169	14	in	in	ADP
taxlaw-7406	169	15	any	any	DET
taxlaw-7406	169	16	event	event	NOUN
taxlaw-7406	169	17	,	,	PUNCT
taxlaw-7406	169	18	there	there	PRON
taxlaw-7406	169	19	is	be	VERB
taxlaw-7406	169	20	no	no	DET
taxlaw-7406	169	21	indication	indication	NOUN
taxlaw-7406	169	22	in	in	ADP
taxlaw-7406	169	23	the	the	DET
taxlaw-7406	169	24	legislative	legislative	ADJ
taxlaw-7406	169	25	history	history	NOUN
taxlaw-7406	169	26	or	or	CCONJ
taxlaw-7406	169	27	context	context	NOUN
taxlaw-7406	169	28	that	that	SCONJ
taxlaw-7406	169	29	congress	congress	PROPN
taxlaw-7406	169	30	was	be	AUX
taxlaw-7406	169	31	concerned	concerned	ADJ
taxlaw-7406	169	32	about	about	ADP
taxlaw-7406	169	33	deductions	deduction	NOUN
taxlaw-7406	169	34	for	for	ADP
taxlaw-7406	169	35	attorney	attorney	NOUN
taxlaw-7406	169	36	’s	’s	PART
taxlaw-7406	169	37	fees	fee	NOUN
taxlaw-7406	169	38	but	but	CCONJ
taxlaw-7406	169	39	not	not	PART
taxlaw-7406	169	40	the	the	DET
taxlaw-7406	169	41	underlying	underlying	ADJ
taxlaw-7406	169	42	settlement	settlement	NOUN
taxlaw-7406	169	43	in	in	ADP
taxlaw-7406	169	44	cases	case	NOUN
taxlaw-7406	169	45	not	not	PART
taxlaw-7406	169	46	employing	employ	VERB
taxlaw-7406	169	47	ndas	ndas	PROPN
taxlaw-7406	169	48	.	.	PROPN
taxlaw-7406	169	49	24	24	NUM
taxlaw-7406	169	50	i.r.c	i.r.c	NOUN
taxlaw-7406	169	51	.	.	PUNCT
taxlaw-7406	170	1	§	§	PROPN
taxlaw-7406	170	2	162(q	162(q	PROPN
taxlaw-7406	170	3	)	)	PUNCT
taxlaw-7406	170	4	.	.	PUNCT
taxlaw-7406	171	1	2020	2020	NUM
taxlaw-7406	171	2	]	]	PUNCT
taxlaw-7406	171	3	impact	impact	NOUN
taxlaw-7406	171	4	of	of	ADP
taxlaw-7406	171	5	the	the	DET
taxlaw-7406	171	6	2017	2017	NUM
taxlaw-7406	171	7	tax	tax	NOUN
taxlaw-7406	171	8	act	act	NOUN
taxlaw-7406	171	9	on	on	ADP
taxlaw-7406	171	10	certain	certain	ADJ
taxlaw-7406	171	11	personal	personal	ADJ
taxlaw-7406	171	12	injury	injury	NOUN
taxlaw-7406	171	13	plaintffs	plaintff	NOUN
taxlaw-7406	171	14	33	33	NUM
taxlaw-7406	171	15	would	would	AUX
taxlaw-7406	171	16	trigger	trigger	VERB
taxlaw-7406	171	17	the	the	DET
taxlaw-7406	171	18	application	application	NOUN
taxlaw-7406	171	19	of	of	ADP
taxlaw-7406	171	20	section	section	NOUN
taxlaw-7406	171	21	162(q	162(q	PROPN
taxlaw-7406	171	22	)	)	PUNCT
taxlaw-7406	171	23	,	,	PUNCT
taxlaw-7406	171	24	as	as	SCONJ
taxlaw-7406	171	25	such	such	ADJ
taxlaw-7406	171	26	latent	latent	NOUN
taxlaw-7406	171	27	or	or	CCONJ
taxlaw-7406	171	28	hypothetical	hypothetical	ADJ
taxlaw-7406	171	29	sexual	sexual	ADJ
taxlaw-7406	171	30	harassment	harassment	NOUN
taxlaw-7406	171	31	claims	claim	NOUN
taxlaw-7406	171	32	are	be	AUX
taxlaw-7406	171	33	thereby	thereby	ADV
taxlaw-7406	171	34	waived	waive	VERB
taxlaw-7406	171	35	.	.	PUNCT
taxlaw-7406	172	1	as	as	ADP
taxlaw-7406	172	2	a	a	DET
taxlaw-7406	172	3	result	result	NOUN
taxlaw-7406	172	4	,	,	PUNCT
taxlaw-7406	172	5	even	even	ADV
taxlaw-7406	172	6	a	a	DET
taxlaw-7406	172	7	garden	garden	NOUN
taxlaw-7406	172	8	-	-	PUNCT
taxlaw-7406	172	9	variety	variety	NOUN
taxlaw-7406	172	10	separation	separation	NOUN
taxlaw-7406	172	11	agreement	agreement	NOUN
taxlaw-7406	172	12	executed	execute	VERB
taxlaw-7406	172	13	to	to	PART
taxlaw-7406	172	14	receive	receive	VERB
taxlaw-7406	172	15	severance	severance	NOUN
taxlaw-7406	172	16	payments	payment	NOUN
taxlaw-7406	172	17	could	could	AUX
taxlaw-7406	172	18	be	be	AUX
taxlaw-7406	172	19	subject	subject	ADJ
taxlaw-7406	172	20	to	to	ADP
taxlaw-7406	172	21	section	section	NOUN
taxlaw-7406	172	22	162(q	162(q	PROPN
taxlaw-7406	172	23	)	)	PUNCT
taxlaw-7406	172	24	,	,	PUNCT
taxlaw-7406	172	25	assuming	assume	VERB
taxlaw-7406	172	26	the	the	DET
taxlaw-7406	172	27	separation	separation	NOUN
taxlaw-7406	172	28	agreement	agreement	NOUN
taxlaw-7406	172	29	includes	include	VERB
taxlaw-7406	172	30	both	both	CCONJ
taxlaw-7406	172	31	a	a	DET
taxlaw-7406	172	32	general	general	ADJ
taxlaw-7406	172	33	release	release	NOUN
taxlaw-7406	172	34	and	and	CCONJ
taxlaw-7406	172	35	an	an	DET
taxlaw-7406	172	36	nda.25	nda.25	NOUN
taxlaw-7406	172	37	while	while	SCONJ
taxlaw-7406	172	38	this	this	PRON
taxlaw-7406	172	39	would	would	AUX
taxlaw-7406	172	40	seem	seem	VERB
taxlaw-7406	172	41	to	to	PART
taxlaw-7406	172	42	be	be	AUX
taxlaw-7406	172	43	an	an	DET
taxlaw-7406	172	44	unreasonable	unreasonable	ADJ
taxlaw-7406	172	45	interpretation	interpretation	NOUN
taxlaw-7406	172	46	,	,	PUNCT
taxlaw-7406	172	47	cautious	cautious	ADJ
taxlaw-7406	172	48	employers	employer	NOUN
taxlaw-7406	172	49	might	might	AUX
taxlaw-7406	172	50	specifically	specifically	ADV
taxlaw-7406	172	51	carve	carve	VERB
taxlaw-7406	172	52	allegations	allegation	NOUN
taxlaw-7406	172	53	of	of	ADP
taxlaw-7406	172	54	sexual	sexual	ADJ
taxlaw-7406	172	55	misconduct	misconduct	NOUN
taxlaw-7406	172	56	out	out	ADP
taxlaw-7406	172	57	of	of	ADP
taxlaw-7406	172	58	the	the	DET
taxlaw-7406	172	59	nda	nda	NOUN
taxlaw-7406	172	60	’s	’s	PART
taxlaw-7406	172	61	coverage	coverage	NOUN
taxlaw-7406	172	62	.	.	PUNCT
taxlaw-7406	173	1	26	26	NUM
taxlaw-7406	173	2	alternatively	alternatively	ADV
taxlaw-7406	173	3	,	,	PUNCT
taxlaw-7406	173	4	employers	employer	NOUN
taxlaw-7406	173	5	might	might	AUX
taxlaw-7406	173	6	include	include	VERB
taxlaw-7406	173	7	in	in	ADP
taxlaw-7406	173	8	the	the	DET
taxlaw-7406	173	9	separation	separation	NOUN
taxlaw-7406	173	10	agreement	agreement	NOUN
taxlaw-7406	173	11	“	"	PUNCT
taxlaw-7406	173	12	representations	representation	NOUN
taxlaw-7406	173	13	from	from	ADP
taxlaw-7406	173	14	the	the	DET
taxlaw-7406	173	15	employee	employee	NOUN
taxlaw-7406	173	16	that	that	PRON
taxlaw-7406	173	17	the	the	DET
taxlaw-7406	173	18	employee	employee	NOUN
taxlaw-7406	173	19	has	have	AUX
taxlaw-7406	173	20	not	not	PART
taxlaw-7406	173	21	asserted	assert	VERB
taxlaw-7406	173	22	and	and	CCONJ
taxlaw-7406	173	23	has	have	VERB
taxlaw-7406	173	24	no	no	DET
taxlaw-7406	173	25	knowledge	knowledge	NOUN
taxlaw-7406	173	26	of	of	ADP
taxlaw-7406	173	27	any	any	DET
taxlaw-7406	173	28	claims	claim	NOUN
taxlaw-7406	173	29	of	of	ADP
taxlaw-7406	173	30	sexual	sexual	ADJ
taxlaw-7406	173	31	harassment	harassment	NOUN
taxlaw-7406	173	32	or	or	CCONJ
taxlaw-7406	173	33	sexual	sexual	ADJ
taxlaw-7406	173	34	abuse	abuse	NOUN
taxlaw-7406	173	35	.	.	PUNCT
taxlaw-7406	174	1	”27	”27	ADV
taxlaw-7406	174	2	a	a	DET
taxlaw-7406	174	3	somewhat	somewhat	ADV
taxlaw-7406	174	4	less	less	ADV
taxlaw-7406	174	5	extreme	extreme	ADJ
taxlaw-7406	174	6	interpretation	interpretation	NOUN
taxlaw-7406	174	7	would	would	AUX
taxlaw-7406	174	8	cover	cover	VERB
taxlaw-7406	174	9	general	general	ADJ
taxlaw-7406	174	10	releases	release	NOUN
taxlaw-7406	174	11	only	only	ADV
taxlaw-7406	174	12	if	if	SCONJ
taxlaw-7406	174	13	an	an	DET
taxlaw-7406	174	14	allegation	allegation	NOUN
taxlaw-7406	174	15	of	of	ADP
taxlaw-7406	174	16	sexual	sexual	ADJ
taxlaw-7406	174	17	harassment	harassment	NOUN
taxlaw-7406	174	18	or	or	CCONJ
taxlaw-7406	174	19	abuse	abuse	NOUN
taxlaw-7406	174	20	has	have	AUX
taxlaw-7406	174	21	been	be	AUX
taxlaw-7406	174	22	made	make	VERB
taxlaw-7406	174	23	.	.	PUNCT
taxlaw-7406	175	1	this	this	PRON
taxlaw-7406	175	2	would	would	AUX
taxlaw-7406	175	3	exempt	exempt	VERB
taxlaw-7406	175	4	gardenvariety	gardenvariety	NOUN
taxlaw-7406	175	5	severance	severance	NOUN
taxlaw-7406	175	6	deals	deal	NOUN
taxlaw-7406	175	7	but	but	CCONJ
taxlaw-7406	175	8	would	would	AUX
taxlaw-7406	175	9	also	also	ADV
taxlaw-7406	175	10	encourage	encourage	VERB
taxlaw-7406	175	11	strategic	strategic	ADJ
taxlaw-7406	175	12	pleading	pleading	NOUN
taxlaw-7406	175	13	behavior	behavior	NOUN
taxlaw-7406	175	14	discussed	discuss	VERB
taxlaw-7406	175	15	in	in	ADP
taxlaw-7406	175	16	depth	depth	NOUN
taxlaw-7406	175	17	below	below	ADV
taxlaw-7406	175	18	.	.	PUNCT
taxlaw-7406	176	1	under	under	ADP
taxlaw-7406	176	2	this	this	DET
taxlaw-7406	176	3	interpretation	interpretation	NOUN
taxlaw-7406	176	4	,	,	PUNCT
taxlaw-7406	176	5	if	if	SCONJ
taxlaw-7406	176	6	an	an	DET
taxlaw-7406	176	7	allegation	allegation	NOUN
taxlaw-7406	176	8	of	of	ADP
taxlaw-7406	176	9	sexual	sexual	ADJ
taxlaw-7406	176	10	misconduct	misconduct	NOUN
taxlaw-7406	176	11	has	have	AUX
taxlaw-7406	176	12	been	be	AUX
taxlaw-7406	176	13	made	make	VERB
taxlaw-7406	176	14	,	,	PUNCT
taxlaw-7406	176	15	section	section	NOUN
taxlaw-7406	176	16	162(q	162(q	PROPN
taxlaw-7406	176	17	)	)	PUNCT
taxlaw-7406	176	18	would	would	AUX
taxlaw-7406	176	19	apply	apply	VERB
taxlaw-7406	176	20	to	to	ADP
taxlaw-7406	176	21	the	the	DET
taxlaw-7406	176	22	entire	entire	ADJ
taxlaw-7406	176	23	settlement.28	settlement.28	NOUN
taxlaw-7406	176	24	on	on	ADP
taxlaw-7406	176	25	the	the	DET
taxlaw-7406	176	26	other	other	ADJ
taxlaw-7406	176	27	end	end	NOUN
taxlaw-7406	176	28	of	of	ADP
taxlaw-7406	176	29	the	the	DET
taxlaw-7406	176	30	spectrum	spectrum	NOUN
taxlaw-7406	176	31	,	,	PUNCT
taxlaw-7406	176	32	the	the	DET
taxlaw-7406	176	33	provision	provision	NOUN
taxlaw-7406	176	34	could	could	AUX
taxlaw-7406	176	35	apply	apply	VERB
taxlaw-7406	176	36	only	only	ADV
taxlaw-7406	176	37	to	to	ADP
taxlaw-7406	176	38	the	the	DET
taxlaw-7406	176	39	portion	portion	NOUN
taxlaw-7406	176	40	of	of	ADP
taxlaw-7406	176	41	the	the	DET
taxlaw-7406	176	42	settlement	settlement	NOUN
taxlaw-7406	176	43	that	that	PRON
taxlaw-7406	176	44	is	be	AUX
taxlaw-7406	176	45	allocable	allocable	ADJ
taxlaw-7406	176	46	to	to	ADP
taxlaw-7406	176	47	the	the	DET
taxlaw-7406	176	48	sexual	sexual	ADJ
taxlaw-7406	176	49	misconduct	misconduct	NOUN
taxlaw-7406	176	50	allegations	allegation	NOUN
taxlaw-7406	176	51	,	,	PUNCT
taxlaw-7406	176	52	but	but	CCONJ
taxlaw-7406	176	53	not	not	PART
taxlaw-7406	176	54	to	to	ADP
taxlaw-7406	176	55	the	the	DET
taxlaw-7406	176	56	remaining	remain	VERB
taxlaw-7406	176	57	portions.29	portions.29	NOUN
taxlaw-7406	176	58	thus	thus	ADV
taxlaw-7406	176	59	,	,	PUNCT
taxlaw-7406	176	60	in	in	ADP
taxlaw-7406	176	61	the	the	DET
taxlaw-7406	176	62	example	example	NOUN
taxlaw-7406	176	63	above	above	ADV
taxlaw-7406	176	64	,	,	PUNCT
taxlaw-7406	176	65	assuming	assume	VERB
taxlaw-7406	176	66	a	a	DET
taxlaw-7406	176	67	general	general	ADJ
taxlaw-7406	176	68	release	release	NOUN
taxlaw-7406	176	69	with	with	ADP
taxlaw-7406	176	70	an	an	DET
taxlaw-7406	176	71	nda	nda	NOUN
taxlaw-7406	176	72	is	be	AUX
taxlaw-7406	176	73	executed	execute	VERB
taxlaw-7406	176	74	,	,	PUNCT
taxlaw-7406	176	75	while	while	SCONJ
taxlaw-7406	176	76	the	the	DET
taxlaw-7406	176	77	portion	portion	NOUN
taxlaw-7406	176	78	of	of	ADP
taxlaw-7406	176	79	the	the	DET
taxlaw-7406	176	80	settlement	settlement	NOUN
taxlaw-7406	176	81	allocable	allocable	ADJ
taxlaw-7406	176	82	to	to	ADP
taxlaw-7406	176	83	the	the	DET
taxlaw-7406	176	84	sexual	sexual	ADJ
taxlaw-7406	176	85	misconduct	misconduct	NOUN
taxlaw-7406	176	86	claim	claim	NOUN
taxlaw-7406	176	87	would	would	AUX
taxlaw-7406	176	88	be	be	AUX
taxlaw-7406	176	89	non	non	ADJ
taxlaw-7406	176	90	-	-	ADJ
taxlaw-7406	176	91	deductible	deductible	ADJ
taxlaw-7406	176	92	,	,	PUNCT
taxlaw-7406	176	93	the	the	DET
taxlaw-7406	176	94	residual	residual	ADJ
taxlaw-7406	176	95	settlement	settlement	NOUN
taxlaw-7406	176	96	amount	amount	NOUN
taxlaw-7406	176	97	would	would	AUX
taxlaw-7406	176	98	remain	remain	VERB
taxlaw-7406	176	99	deductible.30	deductible.30	NOUN
taxlaw-7406	176	100	while	while	SCONJ
taxlaw-7406	176	101	at	at	ADP
taxlaw-7406	176	102	first	first	ADJ
taxlaw-7406	176	103	glance	glance	NOUN
taxlaw-7406	176	104	this	this	DET
taxlaw-7406	176	105	allocation	allocation	NOUN
taxlaw-7406	176	106	approach	approach	NOUN
taxlaw-7406	176	107	seems	seem	VERB
taxlaw-7406	176	108	straightforward	straightforward	ADJ
taxlaw-7406	176	109	,	,	PUNCT
taxlaw-7406	176	110	in	in	ADP
taxlaw-7406	176	111	practice	practice	NOUN
taxlaw-7406	176	112	it	it	PRON
taxlaw-7406	176	113	would	would	AUX
taxlaw-7406	176	114	be	be	AUX
taxlaw-7406	176	115	difficult	difficult	ADJ
taxlaw-7406	176	116	,	,	PUNCT
taxlaw-7406	176	117	if	if	SCONJ
taxlaw-7406	176	118	not	not	PART
taxlaw-7406	176	119	impossible	impossible	ADJ
taxlaw-7406	176	120	,	,	PUNCT
taxlaw-7406	176	121	to	to	PART
taxlaw-7406	176	122	enforce	enforce	VERB
taxlaw-7406	176	123	.	.	PUNCT
taxlaw-7406	177	1	allocations	allocation	NOUN
taxlaw-7406	177	2	of	of	ADP
taxlaw-7406	177	3	settlements	settlement	NOUN
taxlaw-7406	177	4	are	be	AUX
taxlaw-7406	177	5	required	require	VERB
taxlaw-7406	177	6	in	in	ADP
taxlaw-7406	177	7	other	other	ADJ
taxlaw-7406	177	8	tax	tax	NOUN
taxlaw-7406	177	9	contexts	contexts	NOUN
taxlaw-7406	177	10	.	.	PUNCT
taxlaw-7406	178	1	for	for	ADP
taxlaw-7406	178	2	example	example	NOUN
taxlaw-7406	178	3	,	,	PUNCT
taxlaw-7406	178	4	in	in	ADP
taxlaw-7406	178	5	personal	personal	ADJ
taxlaw-7406	178	6	physical	physical	ADJ
taxlaw-7406	178	7	injury	injury	NOUN
taxlaw-7406	178	8	cases	case	NOUN
taxlaw-7406	178	9	,	,	PUNCT
taxlaw-7406	178	10	because	because	SCONJ
taxlaw-7406	178	11	compensatory	compensatory	ADJ
taxlaw-7406	178	12	damages	damage	NOUN
taxlaw-7406	178	13	are	be	AUX
taxlaw-7406	178	14	generally	generally	ADV
taxlaw-7406	178	15	tax	tax	NOUN
taxlaw-7406	178	16	-	-	PUNCT
taxlaw-7406	178	17	free	free	ADJ
taxlaw-7406	178	18	while	while	SCONJ
taxlaw-7406	178	19	punitive	punitive	ADJ
taxlaw-7406	178	20	damages	damage	NOUN
taxlaw-7406	178	21	are	be	AUX
taxlaw-7406	178	22	taxed	tax	VERB
taxlaw-7406	178	23	,	,	PUNCT
taxlaw-7406	178	24	global	global	ADJ
taxlaw-7406	178	25	settlements	settlement	NOUN
taxlaw-7406	178	26	must	must	AUX
taxlaw-7406	178	27	be	be	AUX
taxlaw-7406	178	28	allocated	allocate	VERB
taxlaw-7406	178	29	between	between	ADP
taxlaw-7406	178	30	the	the	DET
taxlaw-7406	178	31	compensatory	compensatory	ADJ
taxlaw-7406	178	32	portion	portion	NOUN
taxlaw-7406	178	33	and	and	CCONJ
taxlaw-7406	178	34	the	the	DET
taxlaw-7406	178	35	punitive	punitive	ADJ
taxlaw-7406	178	36	portion.31	portion.31	PROPN
taxlaw-7406	178	37	in	in	ADP
taxlaw-7406	178	38	employment	employment	NOUN
taxlaw-7406	178	39	cases	case	NOUN
taxlaw-7406	178	40	,	,	PUNCT
taxlaw-7406	178	41	lost	lose	VERB
taxlaw-7406	178	42	wages	wage	NOUN
taxlaw-7406	178	43	are	be	AUX
taxlaw-7406	178	44	subject	subject	ADJ
taxlaw-7406	178	45	to	to	ADP
taxlaw-7406	178	46	employment	employment	NOUN
taxlaw-7406	178	47	taxes	taxis	NOUN
taxlaw-7406	178	48	while	while	SCONJ
taxlaw-7406	178	49	other	other	ADJ
taxlaw-7406	178	50	damages	damage	NOUN
taxlaw-7406	178	51	(	(	PUNCT
taxlaw-7406	178	52	such	such	ADJ
taxlaw-7406	178	53	as	as	ADP
taxlaw-7406	178	54	those	those	PRON
taxlaw-7406	178	55	for	for	ADP
taxlaw-7406	178	56	emotional	emotional	ADJ
taxlaw-7406	178	57	distress	distress	NOUN
taxlaw-7406	178	58	or	or	CCONJ
taxlaw-7406	178	59	medical	medical	ADJ
taxlaw-7406	178	60	distress	distress	NOUN
taxlaw-7406	178	61	)	)	PUNCT
taxlaw-7406	178	62	are	be	AUX
taxlaw-7406	178	63	not	not	PART
taxlaw-7406	178	64	.	.	PUNCT
taxlaw-7406	179	1	32	32	NUM
taxlaw-7406	179	2	well	well	ADV
taxlaw-7406	179	3	-	-	PUNCT
taxlaw-7406	179	4	advised	advise	VERB
taxlaw-7406	179	5	plaintiffs	plaintiff	NOUN
taxlaw-7406	179	6	insist	insist	VERB
taxlaw-7406	179	7	that	that	SCONJ
taxlaw-7406	179	8	settlement	settlement	NOUN
taxlaw-7406	179	9	agreements	agreement	NOUN
taxlaw-7406	179	10	aggressively	aggressively	ADV
taxlaw-7406	179	11	allocate	allocate	VERB
taxlaw-7406	179	12	larger	large	ADJ
taxlaw-7406	179	13	amounts	amount	NOUN
taxlaw-7406	179	14	to	to	ADP
taxlaw-7406	179	15	the	the	DET
taxlaw-7406	179	16	tax	tax	NOUN
taxlaw-7406	179	17	-	-	PUNCT
taxlaw-7406	179	18	preferred	prefer	VERB
taxlaw-7406	179	19	damages.33	damages.33	NOUN
taxlaw-7406	179	20	25	25	NUM
taxlaw-7406	179	21	see	see	PROPN
taxlaw-7406	179	22	cooper	cooper	PROPN
taxlaw-7406	179	23	,	,	PUNCT
taxlaw-7406	179	24	supra	supra	PROPN
taxlaw-7406	179	25	note	note	PROPN
taxlaw-7406	179	26	15	15	NUM
taxlaw-7406	179	27	,	,	PUNCT
taxlaw-7406	179	28	at	at	ADP
taxlaw-7406	179	29	33	33	NUM
taxlaw-7406	179	30	(	(	PUNCT
taxlaw-7406	179	31	“	"	PUNCT
taxlaw-7406	179	32	it	it	PRON
taxlaw-7406	179	33	is	be	AUX
taxlaw-7406	179	34	possible	possible	ADJ
taxlaw-7406	179	35	the	the	DET
taxlaw-7406	179	36	irs	irs	PROPN
taxlaw-7406	179	37	could	could	AUX
taxlaw-7406	179	38	take	take	VERB
taxlaw-7406	179	39	the	the	DET
taxlaw-7406	179	40	position	position	NOUN
taxlaw-7406	179	41	that	that	SCONJ
taxlaw-7406	179	42	a	a	DET
taxlaw-7406	179	43	general	general	ADJ
taxlaw-7406	179	44	release	release	NOUN
taxlaw-7406	179	45	of	of	ADP
taxlaw-7406	179	46	employment	employment	NOUN
taxlaw-7406	179	47	-	-	PUNCT
taxlaw-7406	179	48	related	relate	VERB
taxlaw-7406	179	49	claims	claim	NOUN
taxlaw-7406	179	50	includes	include	VERB
taxlaw-7406	179	51	claims	claim	NOUN
taxlaw-7406	179	52	based	base	VERB
taxlaw-7406	179	53	on	on	ADP
taxlaw-7406	179	54	sexual	sexual	ADJ
taxlaw-7406	179	55	harassment	harassment	NOUN
taxlaw-7406	179	56	or	or	CCONJ
taxlaw-7406	179	57	sexual	sexual	ADJ
taxlaw-7406	179	58	abuse	abuse	NOUN
taxlaw-7406	179	59	,	,	PUNCT
taxlaw-7406	179	60	and	and	CCONJ
taxlaw-7406	179	61	a	a	DET
taxlaw-7406	179	62	separation	separation	NOUN
taxlaw-7406	179	63	payment	payment	NOUN
taxlaw-7406	179	64	is	be	AUX
taxlaw-7406	179	65	related	relate	VERB
taxlaw-7406	179	66	to	to	ADP
taxlaw-7406	179	67	the	the	DET
taxlaw-7406	179	68	release	release	NOUN
taxlaw-7406	179	69	of	of	ADP
taxlaw-7406	179	70	potential	potential	ADJ
taxlaw-7406	179	71	sexual	sexual	ADJ
taxlaw-7406	179	72	harassment	harassment	NOUN
taxlaw-7406	179	73	or	or	CCONJ
taxlaw-7406	179	74	sexual	sexual	ADJ
taxlaw-7406	179	75	abuse	abuse	NOUN
taxlaw-7406	179	76	claims	claim	NOUN
taxlaw-7406	179	77	.	.	PUNCT
taxlaw-7406	179	78	”	"	PUNCT
taxlaw-7406	179	79	)	)	PUNCT
taxlaw-7406	179	80	.	.	PUNCT
taxlaw-7406	180	1	26	26	NUM
taxlaw-7406	181	1	i	i	PRON
taxlaw-7406	181	2	d.	d.	PROPN
taxlaw-7406	181	3	27	27	NUM
taxlaw-7406	182	1	i	i	PRON
taxlaw-7406	182	2	d.	d.	PROPN
taxlaw-7406	182	3	28	28	NUM
taxlaw-7406	182	4	see	see	VERB
taxlaw-7406	182	5	wood	wood	NOUN
taxlaw-7406	182	6	,	,	PUNCT
taxlaw-7406	182	7	supra	supra	PROPN
taxlaw-7406	182	8	note	note	NOUN
taxlaw-7406	182	9	23	23	NUM
taxlaw-7406	182	10	,	,	PUNCT
taxlaw-7406	182	11	at	at	ADP
taxlaw-7406	182	12	13	13	NUM
taxlaw-7406	182	13	-	-	SYM
taxlaw-7406	182	14	14	14	NUM
taxlaw-7406	182	15	(	(	PUNCT
taxlaw-7406	182	16	considering	consider	VERB
taxlaw-7406	182	17	the	the	DET
taxlaw-7406	182	18	possibility	possibility	NOUN
taxlaw-7406	182	19	that	that	SCONJ
taxlaw-7406	182	20	“	"	PUNCT
taxlaw-7406	182	21	any	any	DET
taxlaw-7406	182	22	mention	mention	NOUN
taxlaw-7406	182	23	of	of	ADP
taxlaw-7406	182	24	[	[	PUNCT
taxlaw-7406	182	25	sexual	sexual	ADJ
taxlaw-7406	182	26	harassment	harassment	NOUN
taxlaw-7406	182	27	]	]	PUNCT
taxlaw-7406	182	28	claims	claim	NOUN
taxlaw-7406	182	29	”	"	PUNCT
taxlaw-7406	182	30	might	might	AUX
taxlaw-7406	182	31	implicate	implicate	VERB
taxlaw-7406	182	32	section	section	NOUN
taxlaw-7406	182	33	162(q	162(q	PROPN
taxlaw-7406	182	34	)	)	PUNCT
taxlaw-7406	182	35	and	and	CCONJ
taxlaw-7406	182	36	“	"	PUNCT
taxlaw-7406	182	37	bar	bar	VERB
taxlaw-7406	182	38	any	any	DET
taxlaw-7406	182	39	tax	tax	NOUN
taxlaw-7406	182	40	deduction	deduction	NOUN
taxlaw-7406	182	41	,	,	PUNCT
taxlaw-7406	182	42	even	even	ADV
taxlaw-7406	182	43	if	if	SCONJ
taxlaw-7406	182	44	the	the	DET
taxlaw-7406	182	45	sexual	sexual	ADJ
taxlaw-7406	182	46	harassment	harassment	NOUN
taxlaw-7406	182	47	part	part	NOUN
taxlaw-7406	182	48	of	of	ADP
taxlaw-7406	182	49	the	the	DET
taxlaw-7406	182	50	case	case	NOUN
taxlaw-7406	182	51	is	be	AUX
taxlaw-7406	182	52	minor	minor	ADJ
taxlaw-7406	182	53	”	"	PUNCT
taxlaw-7406	182	54	)	)	PUNCT
taxlaw-7406	182	55	.	.	PUNCT
taxlaw-7406	183	1	29	29	NUM
taxlaw-7406	184	1	some	some	DET
taxlaw-7406	184	2	commentators	commentator	NOUN
taxlaw-7406	184	3	have	have	AUX
taxlaw-7406	184	4	suggested	suggest	VERB
taxlaw-7406	184	5	entering	enter	VERB
taxlaw-7406	184	6	into	into	ADP
taxlaw-7406	184	7	multiple	multiple	ADJ
taxlaw-7406	184	8	settlement	settlement	NOUN
taxlaw-7406	184	9	agreements	agreement	NOUN
taxlaw-7406	184	10	at	at	ADP
taxlaw-7406	184	11	the	the	DET
taxlaw-7406	184	12	same	same	ADJ
taxlaw-7406	184	13	time	time	NOUN
taxlaw-7406	184	14	.	.	PUNCT
taxlaw-7406	185	1	see	see	VERB
taxlaw-7406	185	2	,	,	PUNCT
taxlaw-7406	185	3	e.g.	e.g.	ADV
taxlaw-7406	185	4	,	,	PUNCT
taxlaw-7406	185	5	cooper	cooper	NOUN
taxlaw-7406	185	6	,	,	PUNCT
taxlaw-7406	185	7	supra	supra	PROPN
taxlaw-7406	185	8	note	note	PROPN
taxlaw-7406	185	9	15	15	NUM
taxlaw-7406	185	10	,	,	PUNCT
taxlaw-7406	185	11	at	at	ADP
taxlaw-7406	185	12	33	33	NUM
taxlaw-7406	185	13	(	(	PUNCT
taxlaw-7406	185	14	explaining	explain	VERB
taxlaw-7406	185	15	a	a	DET
taxlaw-7406	185	16	strategy	strategy	NOUN
taxlaw-7406	185	17	“	"	PUNCT
taxlaw-7406	185	18	to	to	PART
taxlaw-7406	185	19	settle	settle	VERB
taxlaw-7406	185	20	the	the	DET
taxlaw-7406	185	21	sexual	sexual	ADJ
taxlaw-7406	185	22	harassment	harassment	NOUN
taxlaw-7406	185	23	and/or	and/or	CCONJ
taxlaw-7406	185	24	sexual	sexual	ADJ
taxlaw-7406	185	25	abuse	abuse	NOUN
taxlaw-7406	185	26	claim	claim	NOUN
taxlaw-7406	185	27	in	in	ADP
taxlaw-7406	185	28	a	a	DET
taxlaw-7406	185	29	separate	separate	ADJ
taxlaw-7406	185	30	agreement	agreement	NOUN
taxlaw-7406	185	31	than	than	ADP
taxlaw-7406	185	32	the	the	DET
taxlaw-7406	185	33	remaining	remain	VERB
taxlaw-7406	185	34	claims	claim	NOUN
taxlaw-7406	185	35	.	.	PUNCT
taxlaw-7406	185	36	.	.	PUNCT
taxlaw-7406	185	37	.	.	PUNCT
taxlaw-7406	185	38	”	"	PUNCT
taxlaw-7406	185	39	)	)	PUNCT
taxlaw-7406	185	40	.	.	PUNCT
taxlaw-7406	186	1	however	however	ADV
taxlaw-7406	186	2	,	,	PUNCT
taxlaw-7406	186	3	the	the	DET
taxlaw-7406	186	4	irs	irs	PROPN
taxlaw-7406	186	5	would	would	AUX
taxlaw-7406	186	6	surely	surely	ADV
taxlaw-7406	186	7	view	view	VERB
taxlaw-7406	186	8	the	the	DET
taxlaw-7406	186	9	transaction	transaction	NOUN
taxlaw-7406	186	10	as	as	ADP
taxlaw-7406	186	11	one	one	NUM
taxlaw-7406	186	12	single	single	ADJ
taxlaw-7406	186	13	global	global	ADJ
taxlaw-7406	186	14	settlement	settlement	NOUN
taxlaw-7406	186	15	under	under	ADP
taxlaw-7406	186	16	substance	substance	NOUN
taxlaw-7406	186	17	over	over	ADP
taxlaw-7406	186	18	form	form	NOUN
taxlaw-7406	186	19	principles	principle	NOUN
taxlaw-7406	186	20	.	.	PUNCT
taxlaw-7406	187	1	30	30	NUM
taxlaw-7406	187	2	see	see	VERB
taxlaw-7406	187	3	kelsey	kelsey	PROPN
taxlaw-7406	187	4	k.	k.	PROPN
taxlaw-7406	187	5	crosse	crosse	PROPN
taxlaw-7406	187	6	,	,	PUNCT
taxlaw-7406	187	7	confidential	confidential	ADJ
taxlaw-7406	187	8	sexual	sexual	ADJ
taxlaw-7406	187	9	harassment	harassment	NOUN
taxlaw-7406	187	10	settlements	settlement	NOUN
taxlaw-7406	187	11	fall	fall	VERB
taxlaw-7406	187	12	victim	victim	NOUN
taxlaw-7406	187	13	to	to	ADP
taxlaw-7406	187	14	tcja	tcja	PROPN
taxlaw-7406	187	15	,	,	PUNCT
taxlaw-7406	187	16	24	24	NUM
taxlaw-7406	187	17	iowa	iowa	PROPN
taxlaw-7406	187	18	emp	emp	PROPN
taxlaw-7406	187	19	.	.	PUNCT
taxlaw-7406	188	1	l.	l.	PROPN
taxlaw-7406	188	2	letter	letter	PROPN
taxlaw-7406	188	3	5	5	NUM
taxlaw-7406	188	4	(	(	PUNCT
taxlaw-7406	188	5	2018	2018	NUM
taxlaw-7406	188	6	)	)	PUNCT
taxlaw-7406	188	7	(	(	PUNCT
taxlaw-7406	188	8	“	"	PUNCT
taxlaw-7406	188	9	can	can	AUX
taxlaw-7406	188	10	an	an	DET
taxlaw-7406	188	11	employer	employer	NOUN
taxlaw-7406	188	12	maximize	maximize	VERB
taxlaw-7406	188	13	its	its	PRON
taxlaw-7406	188	14	tax	tax	NOUN
taxlaw-7406	188	15	savings	saving	NOUN
taxlaw-7406	188	16	if	if	SCONJ
taxlaw-7406	188	17	multiple	multiple	ADJ
taxlaw-7406	188	18	claims	claim	NOUN
taxlaw-7406	188	19	are	be	AUX
taxlaw-7406	188	20	alleged	allege	VERB
taxlaw-7406	188	21	by	by	ADP
taxlaw-7406	188	22	allocating	allocate	VERB
taxlaw-7406	188	23	the	the	DET
taxlaw-7406	188	24	settlement	settlement	NOUN
taxlaw-7406	188	25	proceeds	proceed	NOUN
taxlaw-7406	188	26	so	so	SCONJ
taxlaw-7406	188	27	that	that	SCONJ
taxlaw-7406	188	28	a	a	DET
taxlaw-7406	188	29	limited	limited	ADJ
taxlaw-7406	188	30	amount	amount	NOUN
taxlaw-7406	188	31	is	be	AUX
taxlaw-7406	188	32	attributed	attribute	VERB
taxlaw-7406	188	33	to	to	ADP
taxlaw-7406	188	34	the	the	DET
taxlaw-7406	188	35	sexual	sexual	ADJ
taxlaw-7406	188	36	harassment	harassment	NOUN
taxlaw-7406	188	37	claim	claim	NOUN
taxlaw-7406	188	38	?	?	PUNCT
taxlaw-7406	189	1	time	time	NOUN
taxlaw-7406	189	2	will	will	AUX
taxlaw-7406	189	3	tell	tell	VERB
taxlaw-7406	189	4	.	.	PUNCT
taxlaw-7406	189	5	”	"	PUNCT
taxlaw-7406	189	6	)	)	PUNCT
taxlaw-7406	189	7	;	;	PUNCT
taxlaw-7406	189	8	wood	wood	NOUN
taxlaw-7406	189	9	,	,	PUNCT
taxlaw-7406	189	10	supra	supra	PROPN
taxlaw-7406	189	11	note	note	NOUN
taxlaw-7406	189	12	23	23	NUM
taxlaw-7406	189	13	,	,	PUNCT
taxlaw-7406	189	14	at	at	ADP
taxlaw-7406	189	15	14	14	NUM
taxlaw-7406	189	16	(	(	PUNCT
taxlaw-7406	189	17	“	"	PUNCT
taxlaw-7406	189	18	could	could	AUX
taxlaw-7406	189	19	plaintiff	plaintiff	VERB
taxlaw-7406	189	20	and	and	CCONJ
taxlaw-7406	189	21	defendant	defendant	NOUN
taxlaw-7406	189	22	expressly	expressly	ADV
taxlaw-7406	189	23	agree	agree	VERB
taxlaw-7406	189	24	on	on	ADP
taxlaw-7406	189	25	a	a	DET
taxlaw-7406	189	26	particular	particular	ADJ
taxlaw-7406	189	27	tax	tax	NOUN
taxlaw-7406	189	28	allocation	allocation	NOUN
taxlaw-7406	189	29	of	of	ADP
taxlaw-7406	189	30	the	the	DET
taxlaw-7406	189	31	settlement	settlement	NOUN
taxlaw-7406	189	32	to	to	PART
taxlaw-7406	189	33	head	head	VERB
taxlaw-7406	189	34	off	off	ADP
taxlaw-7406	189	35	the	the	DET
taxlaw-7406	189	36	application	application	NOUN
taxlaw-7406	189	37	of	of	ADP
taxlaw-7406	189	38	the	the	DET
taxlaw-7406	189	39	weinstein	weinstein	PROPN
taxlaw-7406	189	40	tax	tax	PROPN
taxlaw-7406	189	41	?	?	PUNCT
taxlaw-7406	189	42	”	"	PUNCT
taxlaw-7406	189	43	)	)	PUNCT
taxlaw-7406	189	44	.	.	PUNCT
taxlaw-7406	190	1	31	31	NUM
taxlaw-7406	190	2	see	see	VERB
taxlaw-7406	190	3	gregg	gregg	PROPN
taxlaw-7406	190	4	d.	d.	PROPN
taxlaw-7406	190	5	polsky	polsky	PROPN
taxlaw-7406	190	6	&	&	CCONJ
taxlaw-7406	190	7	dan	dan	PROPN
taxlaw-7406	190	8	markel	markel	PROPN
taxlaw-7406	190	9	,	,	PUNCT
taxlaw-7406	190	10	taxing	tax	VERB
taxlaw-7406	190	11	punitive	punitive	ADJ
taxlaw-7406	190	12	damages	damage	NOUN
taxlaw-7406	190	13	,	,	PUNCT
taxlaw-7406	190	14	96	96	NUM
taxlaw-7406	190	15	va	va	NOUN
taxlaw-7406	190	16	.	.	PUNCT
taxlaw-7406	190	17	l.	l.	PROPN
taxlaw-7406	190	18	rev	rev	PROPN
taxlaw-7406	190	19	.	.	PROPN
taxlaw-7406	190	20	1295	1295	NUM
taxlaw-7406	190	21	,	,	PUNCT
taxlaw-7406	190	22	1344	1344	NUM
taxlaw-7406	190	23	(	(	PUNCT
taxlaw-7406	190	24	2010	2010	NUM
taxlaw-7406	190	25	)	)	PUNCT
taxlaw-7406	190	26	(	(	PUNCT
taxlaw-7406	190	27	“	"	PUNCT
taxlaw-7406	190	28	[	[	X
taxlaw-7406	190	29	i]n	i]n	ADJ
taxlaw-7406	190	30	settlements	settlement	NOUN
taxlaw-7406	190	31	of	of	ADP
taxlaw-7406	190	32	personal	personal	ADJ
taxlaw-7406	190	33	physical	physical	ADJ
taxlaw-7406	190	34	injury	injury	NOUN
taxlaw-7406	190	35	claims	claim	NOUN
taxlaw-7406	190	36	that	that	PRON
taxlaw-7406	190	37	could	could	AUX
taxlaw-7406	190	38	have	have	AUX
taxlaw-7406	190	39	generated	generate	VERB
taxlaw-7406	190	40	punitive	punitive	ADJ
taxlaw-7406	190	41	damages	damage	NOUN
taxlaw-7406	190	42	,	,	PUNCT
taxlaw-7406	190	43	a	a	DET
taxlaw-7406	190	44	plaintiff	plaintiff	NOUN
taxlaw-7406	190	45	must	must	AUX
taxlaw-7406	190	46	make	make	VERB
taxlaw-7406	190	47	these	these	DET
taxlaw-7406	190	48	difficult	difficult	ADJ
taxlaw-7406	190	49	allocations	allocation	NOUN
taxlaw-7406	190	50	.	.	PUNCT
taxlaw-7406	190	51	”	"	PUNCT
taxlaw-7406	190	52	)	)	PUNCT
taxlaw-7406	190	53	.	.	PUNCT
taxlaw-7406	191	1	32	32	NUM
taxlaw-7406	191	2	see	see	VERB
taxlaw-7406	191	3	t.a.m	t.a.m	ADJ
taxlaw-7406	191	4	.	.	PROPN
taxlaw-7406	191	5	2002–44–004	2002–44–004	NUM
taxlaw-7406	191	6	(	(	PUNCT
taxlaw-7406	191	7	june	june	PROPN
taxlaw-7406	191	8	19	19	NUM
taxlaw-7406	191	9	,	,	PUNCT
taxlaw-7406	191	10	2002	2002	NUM
taxlaw-7406	191	11	)	)	PUNCT
taxlaw-7406	191	12	(	(	PUNCT
taxlaw-7406	191	13	concluding	conclude	VERB
taxlaw-7406	191	14	that	that	SCONJ
taxlaw-7406	191	15	payments	payment	NOUN
taxlaw-7406	191	16	by	by	ADP
taxlaw-7406	191	17	an	an	DET
taxlaw-7406	191	18	employer	employer	NOUN
taxlaw-7406	191	19	for	for	ADP
taxlaw-7406	191	20	emotional	emotional	ADJ
taxlaw-7406	191	21	distress	distress	NOUN
taxlaw-7406	191	22	and	and	CCONJ
taxlaw-7406	191	23	reimbursement	reimbursement	NOUN
taxlaw-7406	191	24	of	of	ADP
taxlaw-7406	191	25	attorney	attorney	NOUN
taxlaw-7406	191	26	fees	fee	NOUN
taxlaw-7406	191	27	and	and	CCONJ
taxlaw-7406	191	28	costs	cost	NOUN
taxlaw-7406	191	29	are	be	AUX
taxlaw-7406	191	30	not	not	PART
taxlaw-7406	191	31	subject	subject	ADJ
taxlaw-7406	191	32	to	to	ADP
taxlaw-7406	191	33	employment	employment	NOUN
taxlaw-7406	191	34	tax	tax	NOUN
taxlaw-7406	191	35	)	)	PUNCT
taxlaw-7406	191	36	.	.	PUNCT
taxlaw-7406	192	1	33	33	NUM
taxlaw-7406	192	2	see	see	VERB
taxlaw-7406	192	3	polsky	polsky	PROPN
taxlaw-7406	192	4	&	&	CCONJ
taxlaw-7406	192	5	markel	markel	PROPN
taxlaw-7406	192	6	,	,	PUNCT
taxlaw-7406	192	7	supra	supra	PROPN
taxlaw-7406	192	8	note	note	PROPN
taxlaw-7406	192	9	31	31	NUM
taxlaw-7406	192	10	,	,	PUNCT
taxlaw-7406	192	11	at	at	ADP
taxlaw-7406	192	12	1329	1329	NUM
taxlaw-7406	192	13	-	-	SYM
taxlaw-7406	192	14	30	30	NUM
taxlaw-7406	192	15	(	(	PUNCT
taxlaw-7406	192	16	explaining	explain	VERB
taxlaw-7406	192	17	the	the	DET
taxlaw-7406	192	18	incentives	incentive	NOUN
taxlaw-7406	192	19	for	for	SCONJ
taxlaw-7406	192	20	parties	party	NOUN
taxlaw-7406	192	21	to	to	PART
taxlaw-7406	192	22	allocate	allocate	VERB
taxlaw-7406	192	23	aggressively	aggressively	ADV
taxlaw-7406	192	24	towards	towards	ADP
taxlaw-7406	192	25	excludable	excludable	ADJ
taxlaw-7406	192	26	damages	damage	NOUN
taxlaw-7406	192	27	)	)	PUNCT
taxlaw-7406	192	28	.	.	PUNCT
taxlaw-7406	193	1	34	34	NUM
taxlaw-7406	193	2	columbia	columbia	PROPN
taxlaw-7406	193	3	journal	journal	PROPN
taxlaw-7406	193	4	of	of	ADP
taxlaw-7406	193	5	tax	tax	NOUN
taxlaw-7406	193	6	law	law	NOUN
taxlaw-7406	194	1	[	[	X
taxlaw-7406	194	2	vol	vol	X
taxlaw-7406	194	3	12:27	12:27	NUM
taxlaw-7406	194	4	aggressive	aggressive	ADJ
taxlaw-7406	194	5	allocations	allocation	NOUN
taxlaw-7406	194	6	are	be	AUX
taxlaw-7406	194	7	nearly	nearly	ADV
taxlaw-7406	194	8	impossible	impossible	ADJ
taxlaw-7406	194	9	for	for	ADP
taxlaw-7406	194	10	the	the	DET
taxlaw-7406	194	11	irs	irs	PROPN
taxlaw-7406	194	12	to	to	ADP
taxlaw-7406	194	13	police	police	NOUN
taxlaw-7406	194	14	in	in	ADP
taxlaw-7406	194	15	pretrial	pretrial	ADJ
taxlaw-7406	194	16	settlements.34	settlements.34	NOUN
taxlaw-7406	194	17	this	this	PRON
taxlaw-7406	194	18	is	be	AUX
taxlaw-7406	194	19	because	because	SCONJ
taxlaw-7406	194	20	allocations	allocation	NOUN
taxlaw-7406	194	21	are	be	AUX
taxlaw-7406	194	22	essentially	essentially	ADV
taxlaw-7406	194	23	a	a	DET
taxlaw-7406	194	24	valuation	valuation	NOUN
taxlaw-7406	194	25	exercise.35	exercise.35	NOUN
taxlaw-7406	194	26	how	how	SCONJ
taxlaw-7406	194	27	much	much	ADJ
taxlaw-7406	194	28	is	be	AUX
taxlaw-7406	194	29	each	each	DET
taxlaw-7406	194	30	part	part	NOUN
taxlaw-7406	194	31	of	of	ADP
taxlaw-7406	194	32	the	the	DET
taxlaw-7406	194	33	claim	claim	NOUN
taxlaw-7406	194	34	individually	individually	ADV
taxlaw-7406	194	35	worth	worth	ADJ
taxlaw-7406	194	36	?	?	PUNCT
taxlaw-7406	195	1	this	this	DET
taxlaw-7406	195	2	question	question	NOUN
taxlaw-7406	195	3	presents	present	VERB
taxlaw-7406	195	4	a	a	DET
taxlaw-7406	195	5	substantial	substantial	ADJ
taxlaw-7406	195	6	challenge	challenge	NOUN
taxlaw-7406	195	7	,	,	PUNCT
taxlaw-7406	195	8	as	as	SCONJ
taxlaw-7406	195	9	there	there	PRON
taxlaw-7406	195	10	is	be	VERB
taxlaw-7406	195	11	no	no	DET
taxlaw-7406	195	12	market	market	NOUN
taxlaw-7406	195	13	for	for	ADP
taxlaw-7406	195	14	particular	particular	ADJ
taxlaw-7406	195	15	types	type	NOUN
taxlaw-7406	195	16	of	of	ADP
taxlaw-7406	195	17	claims	claim	NOUN
taxlaw-7406	195	18	,	,	PUNCT
taxlaw-7406	195	19	independent	independent	ADJ
taxlaw-7406	195	20	of	of	ADP
taxlaw-7406	195	21	other	other	ADJ
taxlaw-7406	195	22	related	related	ADJ
taxlaw-7406	195	23	claims.36	claims.36	NOUN
taxlaw-7406	195	24	although	although	SCONJ
taxlaw-7406	195	25	there	there	PRON
taxlaw-7406	195	26	is	be	VERB
taxlaw-7406	195	27	a	a	DET
taxlaw-7406	195	28	growing	grow	VERB
taxlaw-7406	195	29	market	market	NOUN
taxlaw-7406	195	30	for	for	ADP
taxlaw-7406	195	31	tort	tort	NOUN
taxlaw-7406	195	32	claims	claim	NOUN
taxlaw-7406	195	33	in	in	ADP
taxlaw-7406	195	34	general	general	ADJ
taxlaw-7406	195	35	,	,	PUNCT
taxlaw-7406	195	36	plaintiffs	plaintiff	NOUN
taxlaw-7406	195	37	rarely	rarely	ADV
taxlaw-7406	195	38	,	,	PUNCT
taxlaw-7406	195	39	if	if	SCONJ
taxlaw-7406	195	40	ever	ever	ADV
taxlaw-7406	195	41	,	,	PUNCT
taxlaw-7406	195	42	sell	sell	VERB
taxlaw-7406	195	43	their	their	PRON
taxlaw-7406	195	44	punitive	punitive	ADJ
taxlaw-7406	195	45	damage	damage	NOUN
taxlaw-7406	195	46	claims	claim	NOUN
taxlaw-7406	195	47	while	while	SCONJ
taxlaw-7406	195	48	retaining	retain	VERB
taxlaw-7406	195	49	their	their	PRON
taxlaw-7406	195	50	compensatory	compensatory	ADJ
taxlaw-7406	195	51	claims	claim	NOUN
taxlaw-7406	195	52	,	,	PUNCT
taxlaw-7406	195	53	or	or	CCONJ
taxlaw-7406	195	54	vice	vice	NOUN
taxlaw-7406	195	55	versa	versa	ADV
taxlaw-7406	195	56	.	.	PUNCT
taxlaw-7406	196	1	in	in	ADP
taxlaw-7406	196	2	addition	addition	NOUN
taxlaw-7406	196	3	,	,	PUNCT
taxlaw-7406	196	4	the	the	DET
taxlaw-7406	196	5	value	value	NOUN
taxlaw-7406	196	6	of	of	ADP
taxlaw-7406	196	7	a	a	DET
taxlaw-7406	196	8	claim	claim	NOUN
taxlaw-7406	196	9	depends	depend	VERB
taxlaw-7406	196	10	on	on	ADP
taxlaw-7406	196	11	the	the	DET
taxlaw-7406	196	12	unique	unique	ADJ
taxlaw-7406	196	13	facts	fact	NOUN
taxlaw-7406	196	14	that	that	PRON
taxlaw-7406	196	15	form	form	VERB
taxlaw-7406	196	16	the	the	DET
taxlaw-7406	196	17	basis	basis	NOUN
taxlaw-7406	196	18	of	of	ADP
taxlaw-7406	196	19	the	the	DET
taxlaw-7406	196	20	lawsuit	lawsuit	NOUN
taxlaw-7406	196	21	.	.	PUNCT
taxlaw-7406	197	1	those	those	DET
taxlaw-7406	197	2	facts	fact	NOUN
taxlaw-7406	197	3	would	would	AUX
taxlaw-7406	197	4	only	only	ADV
taxlaw-7406	197	5	be	be	AUX
taxlaw-7406	197	6	fully	fully	ADV
taxlaw-7406	197	7	developed	develop	VERB
taxlaw-7406	197	8	at	at	ADP
taxlaw-7406	197	9	trial	trial	NOUN
taxlaw-7406	197	10	,	,	PUNCT
taxlaw-7406	197	11	which	which	PRON
taxlaw-7406	197	12	the	the	DET
taxlaw-7406	197	13	pretrial	pretrial	ADJ
taxlaw-7406	197	14	settlement	settlement	NOUN
taxlaw-7406	197	15	in	in	ADP
taxlaw-7406	197	16	question	question	NOUN
taxlaw-7406	197	17	itself	itself	PRON
taxlaw-7406	197	18	has	have	AUX
taxlaw-7406	197	19	foreclosed	foreclose	VERB
taxlaw-7406	197	20	.	.	PUNCT
taxlaw-7406	198	1	making	make	VERB
taxlaw-7406	198	2	matters	matter	NOUN
taxlaw-7406	198	3	worse	bad	ADJ
taxlaw-7406	198	4	,	,	PUNCT
taxlaw-7406	198	5	the	the	DET
taxlaw-7406	198	6	counterparty	counterparty	NOUN
taxlaw-7406	198	7	to	to	ADP
taxlaw-7406	198	8	the	the	DET
taxlaw-7406	198	9	settlement	settlement	NOUN
taxlaw-7406	198	10	is	be	AUX
taxlaw-7406	198	11	usually	usually	ADV
taxlaw-7406	198	12	indifferent	indifferent	ADJ
taxlaw-7406	198	13	to	to	ADP
taxlaw-7406	198	14	the	the	DET
taxlaw-7406	198	15	tax	tax	NOUN
taxlaw-7406	198	16	-	-	PUNCT
taxlaw-7406	198	17	driven	drive	VERB
taxlaw-7406	198	18	allocation	allocation	NOUN
taxlaw-7406	198	19	.	.	PUNCT
taxlaw-7406	199	1	for	for	ADP
taxlaw-7406	199	2	defendants	defendant	NOUN
taxlaw-7406	199	3	,	,	PUNCT
taxlaw-7406	199	4	both	both	PRON
taxlaw-7406	199	5	compensatory	compensatory	ADJ
taxlaw-7406	199	6	damages	damage	NOUN
taxlaw-7406	199	7	and	and	CCONJ
taxlaw-7406	199	8	punitive	punitive	ADJ
taxlaw-7406	199	9	damages	damage	NOUN
taxlaw-7406	199	10	are	be	AUX
taxlaw-7406	199	11	deductible	deductible	ADJ
taxlaw-7406	199	12	to	to	ADP
taxlaw-7406	199	13	the	the	DET
taxlaw-7406	199	14	same	same	ADJ
taxlaw-7406	199	15	extent.37	extent.37	NOUN
taxlaw-7406	199	16	as	as	ADP
taxlaw-7406	199	17	a	a	DET
taxlaw-7406	199	18	result	result	NOUN
taxlaw-7406	199	19	,	,	PUNCT
taxlaw-7406	199	20	aggressive	aggressive	ADJ
taxlaw-7406	199	21	allocations	allocation	NOUN
taxlaw-7406	199	22	away	away	ADV
taxlaw-7406	199	23	from	from	ADP
taxlaw-7406	199	24	punitive	punitive	ADJ
taxlaw-7406	199	25	damages	damage	NOUN
taxlaw-7406	199	26	help	help	VERB
taxlaw-7406	199	27	plaintiffs	plaintiff	NOUN
taxlaw-7406	199	28	tax	tax	NOUN
taxlaw-7406	199	29	-	-	PUNCT
taxlaw-7406	199	30	wise	wise	ADJ
taxlaw-7406	199	31	but	but	CCONJ
taxlaw-7406	199	32	have	have	VERB
taxlaw-7406	199	33	no	no	DET
taxlaw-7406	199	34	tax	tax	NOUN
taxlaw-7406	199	35	impact	impact	NOUN
taxlaw-7406	199	36	on	on	ADP
taxlaw-7406	199	37	defendants	defendant	NOUN
taxlaw-7406	199	38	.	.	PUNCT
taxlaw-7406	200	1	defendants	defendant	NOUN
taxlaw-7406	200	2	are	be	AUX
taxlaw-7406	200	3	perfectly	perfectly	ADV
taxlaw-7406	200	4	willing	willing	ADJ
taxlaw-7406	200	5	to	to	PART
taxlaw-7406	200	6	agree	agree	VERB
taxlaw-7406	200	7	to	to	PART
taxlaw-7406	200	8	plaintiff	plaintiff	VERB
taxlaw-7406	200	9	-	-	PUNCT
taxlaw-7406	200	10	friendly	friendly	ADJ
taxlaw-7406	200	11	allocations	allocation	NOUN
taxlaw-7406	200	12	in	in	ADP
taxlaw-7406	200	13	the	the	DET
taxlaw-7406	200	14	interest	interest	NOUN
taxlaw-7406	200	15	of	of	ADP
taxlaw-7406	200	16	facilitating	facilitate	VERB
taxlaw-7406	200	17	settlement.38	settlement.38	NOUN
taxlaw-7406	200	18	of	of	ADP
taxlaw-7406	200	19	course	course	NOUN
taxlaw-7406	200	20	,	,	PUNCT
taxlaw-7406	200	21	the	the	DET
taxlaw-7406	200	22	irs	irs	PROPN
taxlaw-7406	200	23	is	be	AUX
taxlaw-7406	200	24	not	not	PART
taxlaw-7406	200	25	technically	technically	ADV
taxlaw-7406	200	26	bound	bind	VERB
taxlaw-7406	200	27	to	to	PART
taxlaw-7406	200	28	agreed	agree	VERB
taxlaw-7406	200	29	-	-	PUNCT
taxlaw-7406	200	30	upon	upon	ADP
taxlaw-7406	200	31	allocations	allocation	NOUN
taxlaw-7406	200	32	,	,	PUNCT
taxlaw-7406	200	33	but	but	CCONJ
taxlaw-7406	200	34	in	in	ADP
taxlaw-7406	200	35	practice	practice	NOUN
taxlaw-7406	200	36	,	,	PUNCT
taxlaw-7406	200	37	the	the	DET
taxlaw-7406	200	38	irs	irs	PROPN
taxlaw-7406	200	39	has	have	VERB
taxlaw-7406	200	40	great	great	ADJ
taxlaw-7406	200	41	difficulty	difficulty	NOUN
taxlaw-7406	200	42	in	in	ADP
taxlaw-7406	200	43	challenging	challenge	VERB
taxlaw-7406	200	44	them	they	PRON
taxlaw-7406	200	45	due	due	ADP
taxlaw-7406	200	46	to	to	ADP
taxlaw-7406	200	47	the	the	DET
taxlaw-7406	200	48	valuation	valuation	NOUN
taxlaw-7406	200	49	difficulties	difficulty	NOUN
taxlaw-7406	200	50	previously	previously	ADV
taxlaw-7406	200	51	explained.39	explained.39	VERB
taxlaw-7406	200	52	returning	return	VERB
taxlaw-7406	200	53	to	to	ADP
taxlaw-7406	200	54	the	the	DET
taxlaw-7406	200	55	context	context	NOUN
taxlaw-7406	200	56	of	of	ADP
taxlaw-7406	200	57	section	section	NOUN
taxlaw-7406	200	58	162(q	162(q	PROPN
taxlaw-7406	200	59	)	)	PUNCT
taxlaw-7406	200	60	,	,	PUNCT
taxlaw-7406	200	61	if	if	SCONJ
taxlaw-7406	200	62	allocations	allocation	NOUN
taxlaw-7406	200	63	of	of	ADP
taxlaw-7406	200	64	settlements	settlement	NOUN
taxlaw-7406	200	65	were	be	AUX
taxlaw-7406	200	66	required	require	VERB
taxlaw-7406	200	67	,	,	PUNCT
taxlaw-7406	200	68	it	it	PRON
taxlaw-7406	200	69	can	can	AUX
taxlaw-7406	200	70	be	be	AUX
taxlaw-7406	200	71	expected	expect	VERB
taxlaw-7406	200	72	that	that	SCONJ
taxlaw-7406	200	73	parties	party	NOUN
taxlaw-7406	200	74	would	would	AUX
taxlaw-7406	200	75	routinely	routinely	ADV
taxlaw-7406	200	76	allocate	allocate	VERB
taxlaw-7406	200	77	a	a	DET
taxlaw-7406	200	78	very	very	ADV
taxlaw-7406	200	79	low	low	ADJ
taxlaw-7406	200	80	amount	amount	NOUN
taxlaw-7406	200	81	to	to	ADP
taxlaw-7406	200	82	the	the	DET
taxlaw-7406	200	83	sexual	sexual	ADJ
taxlaw-7406	200	84	misconduct	misconduct	NOUN
taxlaw-7406	200	85	allegations	allegation	NOUN
taxlaw-7406	200	86	and	and	CCONJ
taxlaw-7406	200	87	a	a	DET
taxlaw-7406	200	88	significant	significant	ADJ
taxlaw-7406	200	89	majority	majority	NOUN
taxlaw-7406	200	90	of	of	ADP
taxlaw-7406	200	91	the	the	DET
taxlaw-7406	200	92	recovery	recovery	NOUN
taxlaw-7406	200	93	to	to	ADP
taxlaw-7406	200	94	the	the	DET
taxlaw-7406	200	95	remaining	remain	VERB
taxlaw-7406	200	96	allegations.40	allegations.40	PROPN
taxlaw-7406	200	97	if	if	SCONJ
taxlaw-7406	200	98	respected	respect	VERB
taxlaw-7406	200	99	,	,	PUNCT
taxlaw-7406	200	100	these	these	DET
taxlaw-7406	200	101	allocations	allocation	NOUN
taxlaw-7406	200	102	would	would	AUX
taxlaw-7406	200	103	allow	allow	VERB
taxlaw-7406	200	104	defendants	defendant	NOUN
taxlaw-7406	200	105	to	to	PART
taxlaw-7406	200	106	deduct	deduct	VERB
taxlaw-7406	200	107	nearly	nearly	ADV
taxlaw-7406	200	108	the	the	DET
taxlaw-7406	200	109	entire	entire	ADJ
taxlaw-7406	200	110	settlement	settlement	NOUN
taxlaw-7406	200	111	while	while	SCONJ
taxlaw-7406	200	112	still	still	ADV
taxlaw-7406	200	113	obtaining	obtain	VERB
taxlaw-7406	200	114	an	an	DET
taxlaw-7406	200	115	nda	nda	NOUN
taxlaw-7406	200	116	.	.	PUNCT
taxlaw-7406	201	1	plaintiffs	plaintiff	NOUN
taxlaw-7406	201	2	would	would	AUX
taxlaw-7406	201	3	be	be	AUX
taxlaw-7406	201	4	unaffected	unaffected	ADJ
taxlaw-7406	201	5	tax	tax	NOUN
taxlaw-7406	201	6	-	-	NOUN
taxlaw-7406	201	7	wise	wise	ADJ
taxlaw-7406	201	8	by	by	ADP
taxlaw-7406	201	9	the	the	DET
taxlaw-7406	201	10	aggressive	aggressive	ADJ
taxlaw-7406	201	11	allocation	allocation	NOUN
taxlaw-7406	201	12	and	and	CCONJ
taxlaw-7406	201	13	therefore	therefore	ADV
taxlaw-7406	201	14	would	would	AUX
taxlaw-7406	201	15	likely	likely	ADV
taxlaw-7406	201	16	not	not	PART
taxlaw-7406	201	17	object	object	VERB
taxlaw-7406	201	18	so	so	SCONJ
taxlaw-7406	201	19	as	as	SCONJ
taxlaw-7406	201	20	to	to	PART
taxlaw-7406	201	21	maximize	maximize	VERB
taxlaw-7406	201	22	the	the	DET
taxlaw-7406	201	23	settlement	settlement	NOUN
taxlaw-7406	201	24	amount	amount	NOUN
taxlaw-7406	201	25	.	.	PUNCT
taxlaw-7406	202	1	in	in	ADP
taxlaw-7406	202	2	theory	theory	NOUN
taxlaw-7406	202	3	,	,	PUNCT
taxlaw-7406	202	4	the	the	DET
taxlaw-7406	202	5	irs	irs	PROPN
taxlaw-7406	202	6	could	could	AUX
taxlaw-7406	202	7	challenge	challenge	VERB
taxlaw-7406	202	8	the	the	DET
taxlaw-7406	202	9	allocation	allocation	NOUN
taxlaw-7406	202	10	,	,	PUNCT
taxlaw-7406	202	11	but	but	CCONJ
taxlaw-7406	202	12	,	,	PUNCT
taxlaw-7406	202	13	just	just	ADV
taxlaw-7406	202	14	as	as	SCONJ
taxlaw-7406	202	15	in	in	ADP
taxlaw-7406	202	16	the	the	DET
taxlaw-7406	202	17	case	case	NOUN
taxlaw-7406	202	18	of	of	ADP
taxlaw-7406	202	19	allocations	allocation	NOUN
taxlaw-7406	202	20	between	between	ADP
taxlaw-7406	202	21	compensatory	compensatory	ADJ
taxlaw-7406	202	22	and	and	CCONJ
taxlaw-7406	202	23	punitive	punitive	ADJ
taxlaw-7406	202	24	damages	damage	NOUN
taxlaw-7406	202	25	,	,	PUNCT
taxlaw-7406	202	26	it	it	PRON
taxlaw-7406	202	27	would	would	AUX
taxlaw-7406	202	28	be	be	AUX
taxlaw-7406	202	29	an	an	DET
taxlaw-7406	202	30	uphill	uphill	ADJ
taxlaw-7406	202	31	battle	battle	NOUN
taxlaw-7406	202	32	except	except	SCONJ
taxlaw-7406	202	33	in	in	ADP
taxlaw-7406	202	34	the	the	DET
taxlaw-7406	202	35	most	most	ADV
taxlaw-7406	202	36	egregious	egregious	ADJ
taxlaw-7406	202	37	of	of	ADP
taxlaw-7406	202	38	situations	situation	NOUN
taxlaw-7406	202	39	.	.	PUNCT
taxlaw-7406	203	1	2	2	X
taxlaw-7406	203	2	.	.	X
taxlaw-7406	203	3	what	what	PRON
taxlaw-7406	203	4	constitutes	constitute	VERB
taxlaw-7406	203	5	a	a	DET
taxlaw-7406	203	6	non	non	ADJ
taxlaw-7406	203	7	-	-	ADJ
taxlaw-7406	203	8	disclosure	disclosure	ADJ
taxlaw-7406	203	9	agreement	agreement	NOUN
taxlaw-7406	203	10	for	for	ADP
taxlaw-7406	203	11	section	section	NOUN
taxlaw-7406	203	12	162(q	162(q	NUM
taxlaw-7406	203	13	)	)	PUNCT
taxlaw-7406	203	14	purposes	purpose	NOUN
taxlaw-7406	203	15	?	?	PUNCT
taxlaw-7406	204	1	section	section	NOUN
taxlaw-7406	204	2	162(q	162(q	PROPN
taxlaw-7406	204	3	)	)	PUNCT
taxlaw-7406	204	4	does	do	AUX
taxlaw-7406	204	5	not	not	PART
taxlaw-7406	204	6	define	define	VERB
taxlaw-7406	204	7	the	the	DET
taxlaw-7406	204	8	term	term	NOUN
taxlaw-7406	204	9	“	"	PUNCT
taxlaw-7406	204	10	nondisclosure	nondisclosure	NOUN
taxlaw-7406	204	11	agreement	agreement	NOUN
taxlaw-7406	204	12	,	,	PUNCT
taxlaw-7406	204	13	”	"	PUNCT
taxlaw-7406	204	14	raising	raise	VERB
taxlaw-7406	204	15	questions	question	NOUN
taxlaw-7406	204	16	about	about	ADP
taxlaw-7406	204	17	the	the	DET
taxlaw-7406	204	18	term	term	NOUN
taxlaw-7406	204	19	’s	’s	PART
taxlaw-7406	204	20	scope	scope	NOUN
taxlaw-7406	204	21	.	.	PUNCT
taxlaw-7406	205	1	one	one	NUM
taxlaw-7406	205	2	issue	issue	NOUN
taxlaw-7406	205	3	is	be	AUX
taxlaw-7406	205	4	whether	whether	SCONJ
taxlaw-7406	205	5	unilateral	unilateral	ADJ
taxlaw-7406	205	6	ndas	nda	NOUN
taxlaw-7406	205	7	that	that	PRON
taxlaw-7406	205	8	protect	protect	VERB
taxlaw-7406	205	9	only	only	ADV
taxlaw-7406	205	10	plaintiffs	plaintiff	NOUN
taxlaw-7406	205	11	trigger	trigger	VERB
taxlaw-7406	205	12	the	the	DET
taxlaw-7406	205	13	non	non	ADJ
taxlaw-7406	205	14	-	-	ADJ
taxlaw-7406	205	15	deductibility	deductibility	ADJ
taxlaw-7406	205	16	rule	rule	NOUN
taxlaw-7406	205	17	.	.	PUNCT
taxlaw-7406	206	1	as	as	SCONJ
taxlaw-7406	206	2	previously	previously	ADV
taxlaw-7406	206	3	noted	note	VERB
taxlaw-7406	206	4	,	,	PUNCT
taxlaw-7406	206	5	in	in	ADP
taxlaw-7406	206	6	many	many	ADJ
taxlaw-7406	206	7	sexual	sexual	ADJ
taxlaw-7406	206	8	misconduct	misconduct	NOUN
taxlaw-7406	206	9	cases	case	NOUN
taxlaw-7406	206	10	,	,	PUNCT
taxlaw-7406	206	11	plaintiffs	plaintiff	NOUN
taxlaw-7406	206	12	are	be	AUX
taxlaw-7406	206	13	interested	interested	ADJ
taxlaw-7406	206	14	in	in	ADP
taxlaw-7406	206	15	ensuring	ensure	VERB
taxlaw-7406	206	16	that	that	SCONJ
taxlaw-7406	206	17	the	the	DET
taxlaw-7406	206	18	allegations	allegation	NOUN
taxlaw-7406	206	19	and	and	CCONJ
taxlaw-7406	206	20	settlement	settlement	NOUN
taxlaw-7406	206	21	34	34	NUM
taxlaw-7406	206	22	see	see	VERB
taxlaw-7406	206	23	i	i	PRON
taxlaw-7406	206	24	d.	d.	PROPN
taxlaw-7406	206	25	at	at	ADP
taxlaw-7406	206	26	1330	1330	NUM
taxlaw-7406	206	27	.	.	PUNCT
taxlaw-7406	207	1	however	however	ADV
taxlaw-7406	207	2	,	,	PUNCT
taxlaw-7406	207	3	if	if	SCONJ
taxlaw-7406	207	4	the	the	DET
taxlaw-7406	207	5	case	case	NOUN
taxlaw-7406	207	6	is	be	AUX
taxlaw-7406	207	7	settled	settle	VERB
taxlaw-7406	207	8	after	after	ADP
taxlaw-7406	207	9	a	a	DET
taxlaw-7406	207	10	jury	jury	NOUN
taxlaw-7406	207	11	verdict	verdict	NOUN
taxlaw-7406	207	12	delineating	delineate	VERB
taxlaw-7406	207	13	the	the	DET
taxlaw-7406	207	14	various	various	ADJ
taxlaw-7406	207	15	amounts	amount	NOUN
taxlaw-7406	207	16	of	of	ADP
taxlaw-7406	207	17	damages	damage	NOUN
taxlaw-7406	207	18	,	,	PUNCT
taxlaw-7406	207	19	the	the	DET
taxlaw-7406	207	20	irs	irs	PROPN
taxlaw-7406	207	21	might	might	AUX
taxlaw-7406	207	22	stand	stand	VERB
taxlaw-7406	207	23	a	a	DET
taxlaw-7406	207	24	fighting	fighting	NOUN
taxlaw-7406	207	25	chance	chance	NOUN
taxlaw-7406	207	26	.	.	PUNCT
taxlaw-7406	208	1	see	see	VERB
taxlaw-7406	208	2	i	i	PRON
taxlaw-7406	208	3	d.	d.	PROPN
taxlaw-7406	208	4	at	at	ADP
taxlaw-7406	208	5	1330	1330	NUM
taxlaw-7406	208	6	,	,	PUNCT
taxlaw-7406	208	7	1333	1333	NUM
taxlaw-7406	208	8	.	.	PUNCT
taxlaw-7406	209	1	35	35	NUM
taxlaw-7406	209	2	see	see	VERB
taxlaw-7406	209	3	i	i	PRON
taxlaw-7406	209	4	d.	d.	PROPN
taxlaw-7406	209	5	at	at	ADP
taxlaw-7406	209	6	1332	1332	NUM
taxlaw-7406	209	7	(	(	PUNCT
taxlaw-7406	209	8	“	"	PUNCT
taxlaw-7406	209	9	allocations	allocation	NOUN
taxlaw-7406	209	10	depend	depend	VERB
taxlaw-7406	209	11	on	on	ADP
taxlaw-7406	209	12	the	the	DET
taxlaw-7406	209	13	relative	relative	ADJ
taxlaw-7406	209	14	values	value	NOUN
taxlaw-7406	209	15	of	of	ADP
taxlaw-7406	209	16	the	the	DET
taxlaw-7406	209	17	plaintiff	plaintiff	NOUN
taxlaw-7406	209	18	’s	’s	PART
taxlaw-7406	209	19	compensatory	compensatory	ADJ
taxlaw-7406	209	20	and	and	CCONJ
taxlaw-7406	209	21	punitive	punitive	ADJ
taxlaw-7406	209	22	claims	claim	NOUN
taxlaw-7406	209	23	.	.	PUNCT
taxlaw-7406	209	24	”	"	PUNCT
taxlaw-7406	209	25	)	)	PUNCT
taxlaw-7406	209	26	.	.	PUNCT
taxlaw-7406	210	1	36	36	NUM
taxlaw-7406	210	2	see	see	VERB
taxlaw-7406	210	3	i	i	PRON
taxlaw-7406	210	4	d.	d.	PROPN
taxlaw-7406	210	5	at	at	ADP
taxlaw-7406	210	6	1331	1331	NUM
taxlaw-7406	210	7	-	-	SYM
taxlaw-7406	210	8	32	32	NUM
taxlaw-7406	210	9	.	.	PUNCT
taxlaw-7406	210	10	37	37	NUM
taxlaw-7406	210	11	rev	rev	X
taxlaw-7406	210	12	.	.	PUNCT
taxlaw-7406	210	13	rul	rul	NOUN
taxlaw-7406	210	14	.	.	PUNCT
taxlaw-7406	211	1	80–211	80–211	NUM
taxlaw-7406	211	2	,	,	PUNCT
taxlaw-7406	211	3	1980–2	1980–2	NUM
taxlaw-7406	211	4	c.b	c.b	PROPN
taxlaw-7406	211	5	.	.	PROPN
taxlaw-7406	211	6	57	57	NUM
taxlaw-7406	211	7	.	.	X
taxlaw-7406	212	1	38	38	NUM
taxlaw-7406	212	2	see	see	VERB
taxlaw-7406	212	3	polsky	polsky	PROPN
taxlaw-7406	212	4	&	&	CCONJ
taxlaw-7406	212	5	markel	markel	PROPN
taxlaw-7406	212	6	,	,	PUNCT
taxlaw-7406	212	7	supra	supra	PROPN
taxlaw-7406	212	8	note	note	PROPN
taxlaw-7406	212	9	31	31	NUM
taxlaw-7406	212	10	,	,	PUNCT
taxlaw-7406	212	11	at	at	ADP
taxlaw-7406	212	12	1334	1334	NUM
taxlaw-7406	212	13	(	(	PUNCT
taxlaw-7406	212	14	“	"	PUNCT
taxlaw-7406	212	15	there	there	PRON
taxlaw-7406	212	16	is	be	VERB
taxlaw-7406	212	17	no	no	DET
taxlaw-7406	212	18	benefit	benefit	NOUN
taxlaw-7406	212	19	(	(	PUNCT
taxlaw-7406	212	20	tax	tax	NOUN
taxlaw-7406	212	21	or	or	CCONJ
taxlaw-7406	212	22	otherwise	otherwise	ADV
taxlaw-7406	212	23	)	)	PUNCT
taxlaw-7406	212	24	to	to	PART
taxlaw-7406	212	25	be	be	AUX
taxlaw-7406	212	26	gained	gain	VERB
taxlaw-7406	212	27	by	by	ADP
taxlaw-7406	212	28	either	either	DET
taxlaw-7406	212	29	party	party	NOUN
taxlaw-7406	212	30	in	in	ADP
taxlaw-7406	212	31	making	make	VERB
taxlaw-7406	212	32	explicit	explicit	ADJ
taxlaw-7406	212	33	allocations	allocation	NOUN
taxlaw-7406	212	34	to	to	ADP
taxlaw-7406	212	35	punitive	punitive	ADJ
taxlaw-7406	212	36	damages	damage	NOUN
taxlaw-7406	212	37	;	;	PUNCT
taxlaw-7406	212	38	however	however	ADV
taxlaw-7406	212	39	,	,	PUNCT
taxlaw-7406	212	40	there	there	PRON
taxlaw-7406	212	41	are	be	VERB
taxlaw-7406	212	42	often	often	ADV
taxlaw-7406	212	43	tax	tax	NOUN
taxlaw-7406	212	44	,	,	PUNCT
taxlaw-7406	212	45	insurance	insurance	NOUN
taxlaw-7406	212	46	,	,	PUNCT
taxlaw-7406	212	47	or	or	CCONJ
taxlaw-7406	212	48	public	public	ADJ
taxlaw-7406	212	49	relations	relation	NOUN
taxlaw-7406	212	50	benefits	benefit	NOUN
taxlaw-7406	212	51	to	to	PART
taxlaw-7406	212	52	be	be	AUX
taxlaw-7406	212	53	gained	gain	VERB
taxlaw-7406	212	54	by	by	ADP
taxlaw-7406	212	55	avoiding	avoid	VERB
taxlaw-7406	212	56	explicit	explicit	ADJ
taxlaw-7406	212	57	allocations	allocation	NOUN
taxlaw-7406	212	58	to	to	ADP
taxlaw-7406	212	59	punitive	punitive	ADJ
taxlaw-7406	212	60	damages	damage	NOUN
taxlaw-7406	212	61	.	.	PUNCT
taxlaw-7406	212	62	”	"	PUNCT
taxlaw-7406	212	63	)	)	PUNCT
taxlaw-7406	212	64	.	.	PUNCT
taxlaw-7406	213	1	39	39	NUM
taxlaw-7406	213	2	see	see	VERB
taxlaw-7406	213	3	wood	wood	NOUN
taxlaw-7406	213	4	,	,	PUNCT
taxlaw-7406	213	5	supra	supra	PROPN
taxlaw-7406	213	6	note	note	NOUN
taxlaw-7406	213	7	23	23	NUM
taxlaw-7406	213	8	,	,	PUNCT
taxlaw-7406	213	9	at	at	ADP
taxlaw-7406	213	10	15	15	NUM
taxlaw-7406	213	11	(	(	PUNCT
taxlaw-7406	213	12	“	"	PUNCT
taxlaw-7406	213	13	of	of	ADP
taxlaw-7406	213	14	course	course	NOUN
taxlaw-7406	213	15	,	,	PUNCT
taxlaw-7406	213	16	the	the	DET
taxlaw-7406	213	17	irs	irs	PROPN
taxlaw-7406	213	18	is	be	AUX
taxlaw-7406	213	19	never	never	ADV
taxlaw-7406	213	20	bound	bind	VERB
taxlaw-7406	213	21	by	by	ADP
taxlaw-7406	213	22	an	an	DET
taxlaw-7406	213	23	allocation	allocation	NOUN
taxlaw-7406	213	24	in	in	ADP
taxlaw-7406	213	25	a	a	DET
taxlaw-7406	213	26	settlement	settlement	NOUN
taxlaw-7406	213	27	agreement	agreement	NOUN
taxlaw-7406	213	28	.	.	PUNCT
taxlaw-7406	214	1	but	but	CCONJ
taxlaw-7406	214	2	the	the	DET
taxlaw-7406	214	3	irs	irs	PROPN
taxlaw-7406	214	4	does	do	AUX
taxlaw-7406	214	5	often	often	ADV
taxlaw-7406	214	6	pay	pay	VERB
taxlaw-7406	214	7	attention	attention	NOUN
taxlaw-7406	214	8	to	to	ADP
taxlaw-7406	214	9	such	such	ADJ
taxlaw-7406	214	10	allocations	allocation	NOUN
taxlaw-7406	214	11	and	and	CCONJ
taxlaw-7406	214	12	(	(	PUNCT
taxlaw-7406	214	13	in	in	ADP
taxlaw-7406	214	14	my	my	PRON
taxlaw-7406	214	15	experience	experience	NOUN
taxlaw-7406	214	16	)	)	PUNCT
taxlaw-7406	214	17	often	often	ADV
taxlaw-7406	214	18	respects	respect	VERB
taxlaw-7406	214	19	them	they	PRON
taxlaw-7406	214	20	.	.	PUNCT
taxlaw-7406	214	21	”	"	PUNCT
taxlaw-7406	214	22	)	)	PUNCT
taxlaw-7406	214	23	;	;	PUNCT
taxlaw-7406	214	24	polsky	polsky	PROPN
taxlaw-7406	214	25	&	&	CCONJ
taxlaw-7406	214	26	markel	markel	PROPN
taxlaw-7406	214	27	,	,	PUNCT
taxlaw-7406	214	28	supra	supra	PROPN
taxlaw-7406	214	29	note	note	PROPN
taxlaw-7406	214	30	31	31	NUM
taxlaw-7406	214	31	,	,	PUNCT
taxlaw-7406	214	32	at	at	ADP
taxlaw-7406	214	33	1334	1334	NUM
taxlaw-7406	214	34	-	-	SYM
taxlaw-7406	214	35	35	35	NUM
taxlaw-7406	214	36	(	(	PUNCT
taxlaw-7406	214	37	explaining	explain	VERB
taxlaw-7406	214	38	that	that	SCONJ
taxlaw-7406	214	39	allocations	allocation	NOUN
taxlaw-7406	214	40	in	in	ADP
taxlaw-7406	214	41	settlements	settlement	NOUN
taxlaw-7406	214	42	agreements	agreement	NOUN
taxlaw-7406	214	43	away	away	ADV
taxlaw-7406	214	44	from	from	ADP
taxlaw-7406	214	45	punitive	punitive	ADJ
taxlaw-7406	214	46	damages	damage	NOUN
taxlaw-7406	214	47	are	be	AUX
taxlaw-7406	214	48	very	very	ADV
taxlaw-7406	214	49	difficult	difficult	ADJ
taxlaw-7406	214	50	for	for	SCONJ
taxlaw-7406	214	51	the	the	DET
taxlaw-7406	214	52	irs	irs	PROPN
taxlaw-7406	214	53	to	to	PART
taxlaw-7406	214	54	rebut	rebut	VERB
taxlaw-7406	214	55	)	)	PUNCT
taxlaw-7406	214	56	.	.	PUNCT
taxlaw-7406	215	1	40	40	NUM
taxlaw-7406	215	2	see	see	VERB
taxlaw-7406	215	3	wood	wood	NOUN
taxlaw-7406	215	4	,	,	PUNCT
taxlaw-7406	215	5	supra	supra	PROPN
taxlaw-7406	215	6	note	note	NOUN
taxlaw-7406	215	7	23	23	NUM
taxlaw-7406	215	8	,	,	PUNCT
taxlaw-7406	215	9	at	at	ADP
taxlaw-7406	215	10	15	15	NUM
taxlaw-7406	215	11	(	(	PUNCT
taxlaw-7406	215	12	“	"	PUNCT
taxlaw-7406	215	13	i	i	PRON
taxlaw-7406	215	14	expect	expect	VERB
taxlaw-7406	215	15	that	that	SCONJ
taxlaw-7406	215	16	we	we	PRON
taxlaw-7406	215	17	will	will	AUX
taxlaw-7406	215	18	start	start	VERB
taxlaw-7406	215	19	seeing	see	VERB
taxlaw-7406	215	20	such	such	ADJ
taxlaw-7406	215	21	explicit	explicit	ADJ
taxlaw-7406	215	22	sexual	sexual	ADJ
taxlaw-7406	215	23	harassment	harassment	NOUN
taxlaw-7406	215	24	allocations	allocation	NOUN
taxlaw-7406	215	25	.	.	PUNCT
taxlaw-7406	216	1	we	we	PRON
taxlaw-7406	216	2	may	may	AUX
taxlaw-7406	216	3	see	see	VERB
taxlaw-7406	216	4	aggressive	aggressive	ADJ
taxlaw-7406	216	5	allocations	allocation	NOUN
taxlaw-7406	216	6	,	,	PUNCT
taxlaw-7406	216	7	where	where	SCONJ
taxlaw-7406	216	8	the	the	DET
taxlaw-7406	216	9	sexual	sexual	ADJ
taxlaw-7406	216	10	harassment	harassment	NOUN
taxlaw-7406	216	11	may	may	AUX
taxlaw-7406	216	12	have	have	AUX
taxlaw-7406	216	13	been	be	AUX
taxlaw-7406	216	14	the	the	DET
taxlaw-7406	216	15	primary	primary	ADJ
taxlaw-7406	216	16	impetus	impetus	NOUN
taxlaw-7406	216	17	of	of	ADP
taxlaw-7406	216	18	the	the	DET
taxlaw-7406	216	19	case	case	NOUN
taxlaw-7406	216	20	.	.	PUNCT
taxlaw-7406	217	1	we	we	PRON
taxlaw-7406	217	2	may	may	AUX
taxlaw-7406	217	3	also	also	ADV
taxlaw-7406	217	4	see	see	VERB
taxlaw-7406	217	5	such	such	ADJ
taxlaw-7406	217	6	allocations	allocation	NOUN
taxlaw-7406	217	7	,	,	PUNCT
taxlaw-7406	217	8	presumably	presumably	ADV
taxlaw-7406	217	9	with	with	ADP
taxlaw-7406	217	10	nominal	nominal	ADJ
taxlaw-7406	217	11	dollar	dollar	NOUN
taxlaw-7406	217	12	amounts	amount	NOUN
taxlaw-7406	217	13	,	,	PUNCT
taxlaw-7406	217	14	even	even	ADV
taxlaw-7406	217	15	in	in	ADP
taxlaw-7406	217	16	cases	case	NOUN
taxlaw-7406	217	17	where	where	SCONJ
taxlaw-7406	217	18	the	the	DET
taxlaw-7406	217	19	claims	claim	NOUN
taxlaw-7406	217	20	are	be	AUX
taxlaw-7406	217	21	primarily	primarily	ADV
taxlaw-7406	217	22	about	about	ADP
taxlaw-7406	217	23	something	something	PRON
taxlaw-7406	217	24	else	else	ADV
taxlaw-7406	217	25	.	.	PUNCT
taxlaw-7406	217	26	”	"	PUNCT
taxlaw-7406	217	27	)	)	PUNCT
taxlaw-7406	217	28	.	.	PUNCT
taxlaw-7406	218	1	2020	2020	NUM
taxlaw-7406	218	2	]	]	PUNCT
taxlaw-7406	218	3	impact	impact	NOUN
taxlaw-7406	218	4	of	of	ADP
taxlaw-7406	218	5	the	the	DET
taxlaw-7406	218	6	2017	2017	NUM
taxlaw-7406	218	7	tax	tax	NOUN
taxlaw-7406	218	8	act	act	NOUN
taxlaw-7406	218	9	on	on	ADP
taxlaw-7406	218	10	certain	certain	ADJ
taxlaw-7406	218	11	personal	personal	ADJ
taxlaw-7406	218	12	injury	injury	NOUN
taxlaw-7406	218	13	plaintffs	plaintff	NOUN
taxlaw-7406	218	14	35	35	NUM
taxlaw-7406	218	15	remain	remain	VERB
taxlaw-7406	218	16	private.41	private.41	NOUN
taxlaw-7406	218	17	such	such	DET
taxlaw-7406	218	18	a	a	DET
taxlaw-7406	218	19	plaintiff	plaintiff	NOUN
taxlaw-7406	218	20	might	might	AUX
taxlaw-7406	218	21	insist	insist	VERB
taxlaw-7406	218	22	on	on	ADP
taxlaw-7406	218	23	a	a	DET
taxlaw-7406	218	24	unilateral	unilateral	ADJ
taxlaw-7406	218	25	nda	nda	NOUN
taxlaw-7406	218	26	that	that	PRON
taxlaw-7406	218	27	prevents	prevent	VERB
taxlaw-7406	218	28	the	the	DET
taxlaw-7406	218	29	defendant	defendant	NOUN
taxlaw-7406	218	30	(	(	PUNCT
taxlaw-7406	218	31	but	but	CCONJ
taxlaw-7406	218	32	not	not	PART
taxlaw-7406	218	33	the	the	DET
taxlaw-7406	218	34	plaintiff	plaintiff	NOUN
taxlaw-7406	218	35	)	)	PUNCT
taxlaw-7406	218	36	from	from	ADP
taxlaw-7406	218	37	disclosing	disclose	VERB
taxlaw-7406	218	38	the	the	DET
taxlaw-7406	218	39	allegations	allegation	NOUN
taxlaw-7406	218	40	or	or	CCONJ
taxlaw-7406	218	41	the	the	DET
taxlaw-7406	218	42	settlement	settlement	NOUN
taxlaw-7406	218	43	.	.	PUNCT
taxlaw-7406	219	1	however	however	ADV
taxlaw-7406	219	2	,	,	PUNCT
taxlaw-7406	219	3	to	to	PART
taxlaw-7406	219	4	allow	allow	VERB
taxlaw-7406	219	5	the	the	DET
taxlaw-7406	219	6	defendant	defendant	NOUN
taxlaw-7406	219	7	to	to	PART
taxlaw-7406	219	8	protect	protect	VERB
taxlaw-7406	219	9	itself	itself	PRON
taxlaw-7406	219	10	in	in	ADP
taxlaw-7406	219	11	the	the	DET
taxlaw-7406	219	12	court	court	NOUN
taxlaw-7406	219	13	of	of	ADP
taxlaw-7406	219	14	public	public	ADJ
taxlaw-7406	219	15	opinion	opinion	NOUN
taxlaw-7406	219	16	,	,	PUNCT
taxlaw-7406	219	17	the	the	DET
taxlaw-7406	219	18	unilateral	unilateral	ADJ
taxlaw-7406	219	19	nda	nda	NOUN
taxlaw-7406	219	20	might	might	AUX
taxlaw-7406	219	21	include	include	VERB
taxlaw-7406	219	22	a	a	DET
taxlaw-7406	219	23	provision	provision	NOUN
taxlaw-7406	219	24	allowing	allow	VERB
taxlaw-7406	219	25	the	the	DET
taxlaw-7406	219	26	defendant	defendant	NOUN
taxlaw-7406	219	27	to	to	PART
taxlaw-7406	219	28	disclose	disclose	VERB
taxlaw-7406	219	29	the	the	DET
taxlaw-7406	219	30	information	information	NOUN
taxlaw-7406	219	31	if	if	SCONJ
taxlaw-7406	219	32	the	the	DET
taxlaw-7406	219	33	plaintiff	plaintiff	NOUN
taxlaw-7406	219	34	does	do	VERB
taxlaw-7406	219	35	so	so	ADV
taxlaw-7406	219	36	first	first	ADV
taxlaw-7406	219	37	.	.	PUNCT
taxlaw-7406	220	1	if	if	SCONJ
taxlaw-7406	220	2	so	so	ADV
taxlaw-7406	220	3	,	,	PUNCT
taxlaw-7406	220	4	the	the	DET
taxlaw-7406	220	5	defendant	defendant	NOUN
taxlaw-7406	220	6	might	might	AUX
taxlaw-7406	220	7	feel	feel	VERB
taxlaw-7406	220	8	comfortable	comfortable	ADJ
taxlaw-7406	220	9	that	that	SCONJ
taxlaw-7406	220	10	the	the	DET
taxlaw-7406	220	11	self	self	NOUN
taxlaw-7406	220	12	-	-	PUNCT
taxlaw-7406	220	13	interest	interest	NOUN
taxlaw-7406	220	14	of	of	ADP
taxlaw-7406	220	15	the	the	DET
taxlaw-7406	220	16	plaintiff	plaintiff	NOUN
taxlaw-7406	220	17	in	in	ADP
taxlaw-7406	220	18	keeping	keep	VERB
taxlaw-7406	220	19	the	the	DET
taxlaw-7406	220	20	matter	matter	NOUN
taxlaw-7406	220	21	private	private	ADJ
taxlaw-7406	220	22	would	would	AUX
taxlaw-7406	220	23	protect	protect	VERB
taxlaw-7406	220	24	the	the	DET
taxlaw-7406	220	25	defendant	defendant	NOUN
taxlaw-7406	220	26	’s	’s	PART
taxlaw-7406	220	27	interest	interest	NOUN
taxlaw-7406	220	28	in	in	ADP
taxlaw-7406	220	29	privacy	privacy	NOUN
taxlaw-7406	220	30	even	even	ADV
taxlaw-7406	220	31	though	though	SCONJ
taxlaw-7406	220	32	the	the	DET
taxlaw-7406	220	33	plaintiff	plaintiff	NOUN
taxlaw-7406	220	34	technically	technically	ADV
taxlaw-7406	220	35	retains	retain	VERB
taxlaw-7406	220	36	the	the	DET
taxlaw-7406	220	37	unfettered	unfettered	ADJ
taxlaw-7406	220	38	right	right	NOUN
taxlaw-7406	220	39	to	to	PART
taxlaw-7406	220	40	disclose	disclose	VERB
taxlaw-7406	220	41	the	the	DET
taxlaw-7406	220	42	information	information	NOUN
taxlaw-7406	220	43	.	.	PUNCT
taxlaw-7406	221	1	would	would	AUX
taxlaw-7406	221	2	such	such	DET
taxlaw-7406	221	3	a	a	DET
taxlaw-7406	221	4	unilateral	unilateral	ADJ
taxlaw-7406	221	5	nda	nda	NOUN
taxlaw-7406	221	6	trigger	trigger	NOUN
taxlaw-7406	221	7	section	section	NOUN
taxlaw-7406	221	8	162(q	162(q	PROPN
taxlaw-7406	221	9	)	)	PUNCT
taxlaw-7406	221	10	?	?	PUNCT
taxlaw-7406	222	1	the	the	DET
taxlaw-7406	222	2	limited	limited	ADJ
taxlaw-7406	222	3	statutory	statutory	ADJ
taxlaw-7406	222	4	language	language	NOUN
taxlaw-7406	222	5	offers	offer	VERB
taxlaw-7406	222	6	no	no	DET
taxlaw-7406	222	7	guidance	guidance	NOUN
taxlaw-7406	222	8	.	.	PUNCT
taxlaw-7406	223	1	on	on	ADP
taxlaw-7406	223	2	the	the	DET
taxlaw-7406	223	3	one	one	NUM
taxlaw-7406	223	4	hand	hand	NOUN
taxlaw-7406	223	5	,	,	PUNCT
taxlaw-7406	223	6	a	a	DET
taxlaw-7406	223	7	unilateral	unilateral	ADJ
taxlaw-7406	223	8	nda	nda	NOUN
taxlaw-7406	223	9	is	be	AUX
taxlaw-7406	223	10	still	still	ADV
taxlaw-7406	223	11	a	a	DET
taxlaw-7406	223	12	type	type	NOUN
taxlaw-7406	223	13	of	of	ADP
taxlaw-7406	223	14	nda	nda	NOUN
taxlaw-7406	223	15	,	,	PUNCT
taxlaw-7406	223	16	and	and	CCONJ
taxlaw-7406	223	17	some	some	DET
taxlaw-7406	223	18	commentators	commentator	NOUN
taxlaw-7406	223	19	have	have	AUX
taxlaw-7406	223	20	assumed	assume	VERB
taxlaw-7406	223	21	that	that	PRON
taxlaw-7406	223	22	unilateral	unilateral	ADJ
taxlaw-7406	223	23	ndas	ndas	PROPN
taxlaw-7406	223	24	would	would	AUX
taxlaw-7406	223	25	thus	thus	ADV
taxlaw-7406	223	26	implicate	implicate	VERB
taxlaw-7406	223	27	section	section	NOUN
taxlaw-7406	223	28	162(q).42	162(q).42	NUM
taxlaw-7406	223	29	on	on	ADP
taxlaw-7406	223	30	the	the	DET
taxlaw-7406	223	31	other	other	ADJ
taxlaw-7406	223	32	hand	hand	NOUN
taxlaw-7406	223	33	,	,	PUNCT
taxlaw-7406	223	34	section	section	NOUN
taxlaw-7406	223	35	162(q	162(q	PROPN
taxlaw-7406	223	36	)	)	PUNCT
taxlaw-7406	223	37	is	be	AUX
taxlaw-7406	223	38	clearly	clearly	ADV
taxlaw-7406	223	39	targeted	target	VERB
taxlaw-7406	223	40	at	at	ADP
taxlaw-7406	223	41	defendants	defendant	NOUN
taxlaw-7406	223	42	,	,	PUNCT
taxlaw-7406	223	43	not	not	PART
taxlaw-7406	223	44	at	at	ADP
taxlaw-7406	223	45	plaintiffs	plaintiff	NOUN
taxlaw-7406	223	46	,	,	PUNCT
taxlaw-7406	223	47	and	and	CCONJ
taxlaw-7406	223	48	unilateral	unilateral	ADJ
taxlaw-7406	223	49	ndas	nda	NOUN
taxlaw-7406	223	50	directly	directly	ADV
taxlaw-7406	223	51	benefit	benefit	VERB
taxlaw-7406	223	52	only	only	ADV
taxlaw-7406	223	53	plaintiffs	plaintiff	NOUN
taxlaw-7406	223	54	(	(	PUNCT
taxlaw-7406	223	55	though	though	ADV
taxlaw-7406	223	56	,	,	PUNCT
taxlaw-7406	223	57	as	as	SCONJ
taxlaw-7406	223	58	explained	explain	VERB
taxlaw-7406	223	59	above	above	ADV
taxlaw-7406	223	60	,	,	PUNCT
taxlaw-7406	223	61	they	they	PRON
taxlaw-7406	223	62	can	can	AUX
taxlaw-7406	223	63	indirectly	indirectly	ADV
taxlaw-7406	223	64	protect	protect	VERB
taxlaw-7406	223	65	defendants	defendant	NOUN
taxlaw-7406	223	66	)	)	PUNCT
taxlaw-7406	223	67	.	.	PUNCT
taxlaw-7406	224	1	the	the	DET
taxlaw-7406	224	2	irs	irs	PROPN
taxlaw-7406	224	3	has	have	AUX
taxlaw-7406	224	4	already	already	ADV
taxlaw-7406	224	5	recognized	recognize	VERB
taxlaw-7406	224	6	in	in	ADP
taxlaw-7406	224	7	another	another	DET
taxlaw-7406	224	8	context	context	NOUN
taxlaw-7406	224	9	that	that	SCONJ
taxlaw-7406	224	10	the	the	DET
taxlaw-7406	224	11	legislative	legislative	ADJ
taxlaw-7406	224	12	target	target	NOUN
taxlaw-7406	224	13	of	of	ADP
taxlaw-7406	224	14	section	section	NOUN
taxlaw-7406	224	15	162(q	162(q	PROPN
taxlaw-7406	224	16	)	)	PUNCT
taxlaw-7406	224	17	was	be	AUX
taxlaw-7406	224	18	defendants	defendant	NOUN
taxlaw-7406	224	19	not	not	PART
taxlaw-7406	224	20	plaintiffs	plaintiff	NOUN
taxlaw-7406	224	21	,	,	PUNCT
taxlaw-7406	224	22	notwithstanding	notwithstanding	ADP
taxlaw-7406	224	23	its	its	PRON
taxlaw-7406	224	24	broad	broad	ADJ
taxlaw-7406	224	25	language	language	NOUN
taxlaw-7406	224	26	.	.	PUNCT
taxlaw-7406	225	1	section	section	NOUN
taxlaw-7406	225	2	162(q)(2	162(q)(2	NUM
taxlaw-7406	225	3	)	)	PUNCT
taxlaw-7406	225	4	’s	’s	PART
taxlaw-7406	225	5	disallowance	disallowance	NOUN
taxlaw-7406	225	6	of	of	ADP
taxlaw-7406	225	7	deductions	deduction	NOUN
taxlaw-7406	225	8	for	for	ADP
taxlaw-7406	225	9	attorney	attorney	NOUN
taxlaw-7406	225	10	’s	’s	PART
taxlaw-7406	225	11	fees	fee	NOUN
taxlaw-7406	225	12	“	"	PUNCT
taxlaw-7406	225	13	related	relate	VERB
taxlaw-7406	225	14	to	to	ADP
taxlaw-7406	225	15	”	"	PUNCT
taxlaw-7406	225	16	a	a	DET
taxlaw-7406	225	17	sexual	sexual	ADJ
taxlaw-7406	225	18	misconduct	misconduct	NOUN
taxlaw-7406	225	19	settlement	settlement	NOUN
taxlaw-7406	225	20	could	could	AUX
taxlaw-7406	225	21	plausibly	plausibly	ADV
taxlaw-7406	225	22	be	be	AUX
taxlaw-7406	225	23	interpreted	interpret	VERB
taxlaw-7406	225	24	to	to	PART
taxlaw-7406	225	25	apply	apply	VERB
taxlaw-7406	225	26	to	to	ADP
taxlaw-7406	225	27	plaintiff	plaintiff	NOUN
taxlaw-7406	225	28	-	-	PUNCT
taxlaw-7406	225	29	side	side	NOUN
taxlaw-7406	225	30	attorney	attorney	NOUN
taxlaw-7406	225	31	’s	’s	PART
taxlaw-7406	225	32	fees,43	fees,43	NOUN
taxlaw-7406	225	33	but	but	CCONJ
taxlaw-7406	225	34	the	the	DET
taxlaw-7406	225	35	irs	irs	PROPN
taxlaw-7406	225	36	has	have	AUX
taxlaw-7406	225	37	explained	explain	VERB
taxlaw-7406	225	38	in	in	ADP
taxlaw-7406	225	39	informal	informal	ADJ
taxlaw-7406	225	40	guidance	guidance	NOUN
taxlaw-7406	225	41	that	that	SCONJ
taxlaw-7406	225	42	the	the	DET
taxlaw-7406	225	43	disallowance	disallowance	NOUN
taxlaw-7406	225	44	applies	apply	VERB
taxlaw-7406	225	45	only	only	ADV
taxlaw-7406	225	46	to	to	ADP
taxlaw-7406	225	47	defense	defense	NOUN
taxlaw-7406	225	48	-	-	PUNCT
taxlaw-7406	225	49	side	side	NOUN
taxlaw-7406	225	50	attorney	attorney	NOUN
taxlaw-7406	225	51	’s	’s	PART
taxlaw-7406	225	52	fees.44	fees.44	NOUN
taxlaw-7406	225	53	the	the	DET
taxlaw-7406	225	54	irs	irs	PROPN
taxlaw-7406	225	55	could	could	AUX
taxlaw-7406	225	56	similarly	similarly	ADV
taxlaw-7406	225	57	take	take	VERB
taxlaw-7406	225	58	the	the	DET
taxlaw-7406	225	59	position	position	NOUN
taxlaw-7406	225	60	that	that	PRON
taxlaw-7406	225	61	ndas	nda	VERB
taxlaw-7406	225	62	that	that	PRON
taxlaw-7406	225	63	explicitly	explicitly	ADV
taxlaw-7406	225	64	protect	protect	VERB
taxlaw-7406	225	65	only	only	ADV
taxlaw-7406	225	66	plaintiffs	plaintiff	NOUN
taxlaw-7406	225	67	are	be	AUX
taxlaw-7406	225	68	not	not	PART
taxlaw-7406	225	69	ndas	ndas	PROPN
taxlaw-7406	225	70	for	for	ADP
taxlaw-7406	225	71	purposes	purpose	NOUN
taxlaw-7406	225	72	of	of	ADP
taxlaw-7406	225	73	section	section	NOUN
taxlaw-7406	225	74	162(q	162(q	PROPN
taxlaw-7406	225	75	)	)	PUNCT
taxlaw-7406	225	76	.	.	PUNCT
taxlaw-7406	226	1	another	another	DET
taxlaw-7406	226	2	ambiguity	ambiguity	NOUN
taxlaw-7406	226	3	involves	involve	VERB
taxlaw-7406	226	4	pre	pre	ADJ
taxlaw-7406	226	5	-	-	ADJ
taxlaw-7406	226	6	existing	exist	VERB
taxlaw-7406	226	7	ndas.45	ndas.45	ADJ
taxlaw-7406	226	8	employers	employer	NOUN
taxlaw-7406	226	9	often	often	ADV
taxlaw-7406	226	10	require	require	VERB
taxlaw-7406	226	11	new	new	ADJ
taxlaw-7406	226	12	employees	employee	NOUN
taxlaw-7406	226	13	to	to	PART
taxlaw-7406	226	14	execute	execute	VERB
taxlaw-7406	226	15	broad	broad	ADJ
taxlaw-7406	226	16	ndas	nda	NOUN
taxlaw-7406	226	17	as	as	ADP
taxlaw-7406	226	18	a	a	DET
taxlaw-7406	226	19	condition	condition	NOUN
taxlaw-7406	226	20	of	of	ADP
taxlaw-7406	226	21	their	their	PRON
taxlaw-7406	226	22	employment	employment	NOUN
taxlaw-7406	226	23	.	.	PUNCT
taxlaw-7406	227	1	what	what	PRON
taxlaw-7406	227	2	if	if	SCONJ
taxlaw-7406	227	3	a	a	DET
taxlaw-7406	227	4	settlement	settlement	NOUN
taxlaw-7406	227	5	agreement	agreement	NOUN
taxlaw-7406	227	6	in	in	ADP
taxlaw-7406	227	7	a	a	DET
taxlaw-7406	227	8	sexual	sexual	ADJ
taxlaw-7406	227	9	harassment	harassment	NOUN
taxlaw-7406	227	10	claim	claim	NOUN
taxlaw-7406	227	11	does	do	AUX
taxlaw-7406	227	12	not	not	PART
taxlaw-7406	227	13	include	include	VERB
taxlaw-7406	227	14	an	an	DET
taxlaw-7406	227	15	nda	nda	NOUN
taxlaw-7406	227	16	but	but	CCONJ
taxlaw-7406	227	17	leaves	leave	VERB
taxlaw-7406	227	18	the	the	DET
taxlaw-7406	227	19	pre	pre	ADJ
taxlaw-7406	227	20	-	-	ADJ
taxlaw-7406	227	21	existing	exist	VERB
taxlaw-7406	227	22	nda	nda	NOUN
taxlaw-7406	227	23	,	,	PUNCT
taxlaw-7406	227	24	which	which	PRON
taxlaw-7406	227	25	covers	cover	VERB
taxlaw-7406	227	26	,	,	PUNCT
taxlaw-7406	227	27	among	among	ADP
taxlaw-7406	227	28	other	other	ADJ
taxlaw-7406	227	29	things	thing	NOUN
taxlaw-7406	227	30	,	,	PUNCT
taxlaw-7406	227	31	disclosures	disclosure	NOUN
taxlaw-7406	227	32	relating	relate	VERB
taxlaw-7406	227	33	to	to	ADP
taxlaw-7406	227	34	that	that	DET
taxlaw-7406	227	35	claim	claim	NOUN
taxlaw-7406	227	36	,	,	PUNCT
taxlaw-7406	227	37	intact	intact	ADJ
taxlaw-7406	227	38	?	?	PUNCT
taxlaw-7406	228	1	while	while	SCONJ
taxlaw-7406	228	2	section	section	NOUN
taxlaw-7406	228	3	162(q	162(q	PROPN
taxlaw-7406	228	4	)	)	PUNCT
taxlaw-7406	228	5	appears	appear	VERB
taxlaw-7406	228	6	to	to	PART
taxlaw-7406	228	7	contemplate	contemplate	VERB
taxlaw-7406	228	8	ndas	ndas	PROPN
taxlaw-7406	228	9	that	that	PRON
taxlaw-7406	228	10	are	be	AUX
taxlaw-7406	228	11	executed	execute	VERB
taxlaw-7406	228	12	in	in	ADP
taxlaw-7406	228	13	connection	connection	NOUN
taxlaw-7406	228	14	with	with	ADP
taxlaw-7406	228	15	a	a	DET
taxlaw-7406	228	16	settlement	settlement	NOUN
taxlaw-7406	228	17	,	,	PUNCT
taxlaw-7406	228	18	the	the	DET
taxlaw-7406	228	19	language	language	NOUN
taxlaw-7406	228	20	is	be	AUX
taxlaw-7406	228	21	certainly	certainly	ADV
taxlaw-7406	228	22	broad	broad	ADJ
taxlaw-7406	228	23	enough	enough	ADV
taxlaw-7406	228	24	to	to	PART
taxlaw-7406	228	25	capture	capture	VERB
taxlaw-7406	228	26	pre	pre	ADJ
taxlaw-7406	228	27	-	-	ADJ
taxlaw-7406	228	28	existing	existing	ADJ
taxlaw-7406	228	29	ndas	nda	NOUN
taxlaw-7406	228	30	if	if	SCONJ
taxlaw-7406	228	31	the	the	DET
taxlaw-7406	228	32	allegations	allegation	NOUN
taxlaw-7406	228	33	in	in	ADP
taxlaw-7406	228	34	the	the	DET
taxlaw-7406	228	35	claim	claim	NOUN
taxlaw-7406	228	36	are	be	AUX
taxlaw-7406	228	37	covered	cover	VERB
taxlaw-7406	228	38	by	by	ADP
taxlaw-7406	228	39	the	the	DET
taxlaw-7406	228	40	language	language	NOUN
taxlaw-7406	228	41	of	of	ADP
taxlaw-7406	228	42	the	the	DET
taxlaw-7406	228	43	nda.46	nda.46	PROPN
taxlaw-7406	228	44	accordingly	accordingly	ADV
taxlaw-7406	228	45	,	,	PUNCT
taxlaw-7406	228	46	a	a	DET
taxlaw-7406	228	47	careful	careful	ADJ
taxlaw-7406	228	48	defendant	defendant	NOUN
taxlaw-7406	228	49	that	that	PRON
taxlaw-7406	228	50	wants	want	VERB
taxlaw-7406	228	51	to	to	PART
taxlaw-7406	228	52	ensure	ensure	VERB
taxlaw-7406	228	53	deductibility	deductibility	NOUN
taxlaw-7406	228	54	should	should	AUX
taxlaw-7406	228	55	explicitly	explicitly	ADV
taxlaw-7406	228	56	carve	carve	VERB
taxlaw-7406	228	57	out	out	ADP
taxlaw-7406	228	58	the	the	DET
taxlaw-7406	228	59	settlement	settlement	NOUN
taxlaw-7406	228	60	and	and	CCONJ
taxlaw-7406	228	61	its	its	PRON
taxlaw-7406	228	62	underlying	underlie	VERB
taxlaw-7406	228	63	allegations	allegation	NOUN
taxlaw-7406	228	64	from	from	ADP
taxlaw-7406	228	65	the	the	DET
taxlaw-7406	228	66	pre	pre	ADJ
taxlaw-7406	228	67	-	-	ADJ
taxlaw-7406	228	68	existing	exist	VERB
taxlaw-7406	228	69	nda	nda	NOUN
taxlaw-7406	228	70	’s	’s	PART
taxlaw-7406	228	71	scope	scope	NOUN
taxlaw-7406	228	72	in	in	ADP
taxlaw-7406	228	73	the	the	DET
taxlaw-7406	228	74	settlement	settlement	NOUN
taxlaw-7406	228	75	agreement	agreement	NOUN
taxlaw-7406	228	76	.	.	PUNCT
taxlaw-7406	229	1	finally	finally	ADV
taxlaw-7406	229	2	,	,	PUNCT
taxlaw-7406	229	3	there	there	PRON
taxlaw-7406	229	4	is	be	VERB
taxlaw-7406	229	5	the	the	DET
taxlaw-7406	229	6	question	question	NOUN
taxlaw-7406	229	7	of	of	ADP
taxlaw-7406	229	8	whether	whether	SCONJ
taxlaw-7406	229	9	a	a	DET
taxlaw-7406	229	10	provision	provision	NOUN
taxlaw-7406	229	11	that	that	PRON
taxlaw-7406	229	12	restricts	restrict	VERB
taxlaw-7406	229	13	,	,	PUNCT
taxlaw-7406	229	14	limits	limit	NOUN
taxlaw-7406	229	15	,	,	PUNCT
taxlaw-7406	229	16	or	or	CCONJ
taxlaw-7406	229	17	conditions	condition	NOUN
taxlaw-7406	229	18	disclosure	disclosure	NOUN
taxlaw-7406	229	19	,	,	PUNCT
taxlaw-7406	229	20	but	but	CCONJ
taxlaw-7406	229	21	does	do	AUX
taxlaw-7406	229	22	not	not	PART
taxlaw-7406	229	23	absolutely	absolutely	ADV
taxlaw-7406	229	24	preclude	preclude	VERB
taxlaw-7406	229	25	disclosure	disclosure	NOUN
taxlaw-7406	229	26	,	,	PUNCT
taxlaw-7406	229	27	would	would	AUX
taxlaw-7406	229	28	constitute	constitute	VERB
taxlaw-7406	229	29	an	an	DET
taxlaw-7406	229	30	nda	nda	NOUN
taxlaw-7406	229	31	for	for	ADP
taxlaw-7406	229	32	purposes	purpose	NOUN
taxlaw-7406	229	33	of	of	ADP
taxlaw-7406	229	34	section	section	NOUN
taxlaw-7406	229	35	162(q	162(q	PROPN
taxlaw-7406	229	36	)	)	PUNCT
taxlaw-7406	229	37	.	.	PUNCT
taxlaw-7406	230	1	on	on	ADP
taxlaw-7406	230	2	one	one	NUM
taxlaw-7406	230	3	end	end	NOUN
taxlaw-7406	230	4	of	of	ADP
taxlaw-7406	230	5	the	the	DET
taxlaw-7406	230	6	spectrum	spectrum	NOUN
taxlaw-7406	230	7	,	,	PUNCT
taxlaw-7406	230	8	a	a	DET
taxlaw-7406	230	9	settlement	settlement	NOUN
taxlaw-7406	230	10	could	could	AUX
taxlaw-7406	230	11	give	give	VERB
taxlaw-7406	230	12	the	the	DET
taxlaw-7406	230	13	plaintiff	plaintiff	NOUN
taxlaw-7406	230	14	the	the	DET
taxlaw-7406	230	15	unfettered	unfettered	ADJ
taxlaw-7406	230	16	and	and	CCONJ
taxlaw-7406	230	17	unconditional	unconditional	ADJ
taxlaw-7406	230	18	right	right	NOUN
taxlaw-7406	230	19	to	to	PART
taxlaw-7406	230	20	disclose	disclose	VERB
taxlaw-7406	230	21	any	any	PRON
taxlaw-7406	230	22	and	and	CCONJ
taxlaw-7406	230	23	all	all	DET
taxlaw-7406	230	24	information	information	NOUN
taxlaw-7406	230	25	regarding	regard	VERB
taxlaw-7406	230	26	the	the	DET
taxlaw-7406	230	27	defendant	defendant	NOUN
taxlaw-7406	230	28	;	;	PUNCT
taxlaw-7406	230	29	this	this	PRON
taxlaw-7406	230	30	would	would	AUX
taxlaw-7406	230	31	obviously	obviously	ADV
taxlaw-7406	230	32	not	not	PART
taxlaw-7406	230	33	constitute	constitute	VERB
taxlaw-7406	230	34	an	an	DET
taxlaw-7406	230	35	nda	nda	NOUN
taxlaw-7406	230	36	.	.	PUNCT
taxlaw-7406	231	1	on	on	ADP
taxlaw-7406	231	2	the	the	DET
taxlaw-7406	231	3	other	other	ADJ
taxlaw-7406	231	4	end	end	NOUN
taxlaw-7406	231	5	of	of	ADP
taxlaw-7406	231	6	that	that	DET
taxlaw-7406	231	7	spectrum	spectrum	NOUN
taxlaw-7406	231	8	,	,	PUNCT
taxlaw-7406	231	9	a	a	DET
taxlaw-7406	231	10	settlement	settlement	NOUN
taxlaw-7406	231	11	could	could	AUX
taxlaw-7406	231	12	preclude	preclude	VERB
taxlaw-7406	231	13	any	any	DET
taxlaw-7406	231	14	disclosure	disclosure	NOUN
taxlaw-7406	231	15	whatsoever	whatsoever	ADV
taxlaw-7406	231	16	;	;	PUNCT
taxlaw-7406	231	17	this	this	PRON
taxlaw-7406	231	18	would	would	AUX
taxlaw-7406	231	19	undoubtedly	undoubtedly	ADV
taxlaw-7406	231	20	be	be	AUX
taxlaw-7406	231	21	an	an	DET
taxlaw-7406	231	22	nda	nda	NOUN
taxlaw-7406	231	23	.	.	PUNCT
taxlaw-7406	232	1	between	between	ADP
taxlaw-7406	232	2	those	those	DET
taxlaw-7406	232	3	two	two	NUM
taxlaw-7406	232	4	extremes	extreme	NOUN
taxlaw-7406	232	5	there	there	PRON
taxlaw-7406	232	6	exists	exist	VERB
taxlaw-7406	232	7	a	a	DET
taxlaw-7406	232	8	host	host	NOUN
taxlaw-7406	232	9	of	of	ADP
taxlaw-7406	232	10	potential	potential	ADJ
taxlaw-7406	232	11	fact	fact	NOUN
taxlaw-7406	232	12	patterns	pattern	NOUN
taxlaw-7406	232	13	,	,	PUNCT
taxlaw-7406	232	14	as	as	SCONJ
taxlaw-7406	232	15	mediator	mediator	NOUN
taxlaw-7406	232	16	jan	jan	PROPN
taxlaw-7406	232	17	frankel	frankel	PROPN
taxlaw-7406	232	18	schau	schau	PROPN
taxlaw-7406	232	19	has	have	AUX
taxlaw-7406	232	20	explained	explain	VERB
taxlaw-7406	232	21	:	:	PUNCT
taxlaw-7406	232	22	41	41	NUM
taxlaw-7406	232	23	see	see	VERB
taxlaw-7406	232	24	schau	schau	NOUN
taxlaw-7406	232	25	,	,	PUNCT
taxlaw-7406	232	26	supra	supra	PROPN
taxlaw-7406	232	27	note	note	NOUN
taxlaw-7406	232	28	22	22	NUM
taxlaw-7406	232	29	and	and	CCONJ
taxlaw-7406	232	30	accompanying	accompany	VERB
taxlaw-7406	232	31	text	text	NOUN
taxlaw-7406	232	32	.	.	PUNCT
taxlaw-7406	233	1	42	42	NUM
taxlaw-7406	233	2	see	see	VERB
taxlaw-7406	233	3	rader	rader	PROPN
taxlaw-7406	233	4	,	,	PUNCT
taxlaw-7406	233	5	supra	supra	PROPN
taxlaw-7406	233	6	note	note	PROPN
taxlaw-7406	233	7	17	17	NUM
taxlaw-7406	233	8	,	,	PUNCT
taxlaw-7406	233	9	at	at	ADP
taxlaw-7406	233	10	336	336	NUM
taxlaw-7406	233	11	-	-	SYM
taxlaw-7406	233	12	37	37	NUM
taxlaw-7406	233	13	(	(	PUNCT
taxlaw-7406	233	14	arguing	argue	VERB
taxlaw-7406	233	15	that	that	SCONJ
taxlaw-7406	233	16	a	a	DET
taxlaw-7406	233	17	legislative	legislative	ADJ
taxlaw-7406	233	18	change	change	NOUN
taxlaw-7406	233	19	would	would	AUX
taxlaw-7406	233	20	be	be	AUX
taxlaw-7406	233	21	necessary	necessary	ADJ
taxlaw-7406	233	22	to	to	PART
taxlaw-7406	233	23	exempt	exempt	VERB
taxlaw-7406	233	24	unilateral	unilateral	ADJ
taxlaw-7406	233	25	ndas	nda	NOUN
taxlaw-7406	233	26	from	from	ADP
taxlaw-7406	233	27	section	section	NOUN
taxlaw-7406	233	28	162(q	162(q	PROPN
taxlaw-7406	233	29	)	)	PUNCT
taxlaw-7406	233	30	’s	’s	PART
taxlaw-7406	233	31	scope	scope	NOUN
taxlaw-7406	233	32	)	)	PUNCT
taxlaw-7406	233	33	.	.	PUNCT
taxlaw-7406	234	1	43	43	NUM
taxlaw-7406	234	2	see	see	VERB
taxlaw-7406	234	3	crosse	crosse	NOUN
taxlaw-7406	234	4	,	,	PUNCT
taxlaw-7406	234	5	supra	supra	PROPN
taxlaw-7406	234	6	note	note	NOUN
taxlaw-7406	234	7	30	30	NUM
taxlaw-7406	234	8	,	,	PUNCT
taxlaw-7406	234	9	at	at	ADP
taxlaw-7406	234	10	5	5	NUM
taxlaw-7406	234	11	;	;	PUNCT
taxlaw-7406	234	12	wood	wood	NOUN
taxlaw-7406	234	13	,	,	PUNCT
taxlaw-7406	234	14	supra	supra	NOUN
taxlaw-7406	234	15	note	note	NOUN
taxlaw-7406	234	16	23	23	NUM
taxlaw-7406	234	17	,	,	PUNCT
taxlaw-7406	234	18	at	at	ADP
taxlaw-7406	234	19	13	13	NUM
taxlaw-7406	234	20	;	;	PUNCT
taxlaw-7406	234	21	cooper	cooper	NOUN
taxlaw-7406	234	22	,	,	PUNCT
taxlaw-7406	234	23	supra	supra	PROPN
taxlaw-7406	234	24	note	note	PROPN
taxlaw-7406	234	25	15	15	NUM
taxlaw-7406	234	26	,	,	PUNCT
taxlaw-7406	234	27	at	at	ADP
taxlaw-7406	234	28	33	33	NUM
taxlaw-7406	234	29	.	.	PUNCT
taxlaw-7406	235	1	44	44	NUM
taxlaw-7406	235	2	irs	irs	PROPN
taxlaw-7406	235	3	,	,	PUNCT
taxlaw-7406	235	4	section	section	NOUN
taxlaw-7406	235	5	162(q	162(q	PROPN
taxlaw-7406	235	6	)	)	PUNCT
taxlaw-7406	235	7	faq	faq	NOUN
taxlaw-7406	235	8	,	,	PUNCT
taxlaw-7406	235	9	supra	supra	PROPN
taxlaw-7406	235	10	note	note	NOUN
taxlaw-7406	235	11	8	8	NUM
taxlaw-7406	235	12	.	.	X
taxlaw-7406	235	13	45	45	NUM
taxlaw-7406	235	14	see	see	VERB
taxlaw-7406	235	15	rader	rader	PROPN
taxlaw-7406	235	16	,	,	PUNCT
taxlaw-7406	235	17	supra	supra	PROPN
taxlaw-7406	235	18	note	note	PROPN
taxlaw-7406	235	19	17	17	NUM
taxlaw-7406	235	20	,	,	PUNCT
taxlaw-7406	235	21	at	at	ADP
taxlaw-7406	235	22	341	341	NUM
taxlaw-7406	235	23	(	(	PUNCT
taxlaw-7406	235	24	“	"	PUNCT
taxlaw-7406	235	25	it	it	PRON
taxlaw-7406	235	26	is	be	AUX
taxlaw-7406	235	27	unclear	unclear	ADJ
taxlaw-7406	235	28	if	if	SCONJ
taxlaw-7406	235	29	[	[	X
taxlaw-7406	235	30	section	section	NOUN
taxlaw-7406	235	31	162(q	162(q	PROPN
taxlaw-7406	235	32	)	)	PUNCT
taxlaw-7406	235	33	]	]	PUNCT
taxlaw-7406	235	34	would	would	AUX
taxlaw-7406	235	35	apply	apply	VERB
taxlaw-7406	235	36	to	to	ADP
taxlaw-7406	235	37	ndas	ndas	PROPN
taxlaw-7406	235	38	previously	previously	ADV
taxlaw-7406	235	39	entered	enter	VERB
taxlaw-7406	235	40	into	into	ADP
taxlaw-7406	235	41	between	between	ADP
taxlaw-7406	235	42	the	the	DET
taxlaw-7406	235	43	victim	victim	NOUN
taxlaw-7406	235	44	and	and	CCONJ
taxlaw-7406	235	45	employer	employer	NOUN
taxlaw-7406	235	46	.	.	PUNCT
taxlaw-7406	235	47	”	"	PUNCT
taxlaw-7406	235	48	)	)	PUNCT
taxlaw-7406	235	49	.	.	PUNCT
taxlaw-7406	236	1	46	46	NUM
taxlaw-7406	236	2	section	section	NOUN
taxlaw-7406	236	3	162(q	162(q	PROPN
taxlaw-7406	236	4	)	)	PUNCT
taxlaw-7406	236	5	only	only	ADV
taxlaw-7406	236	6	requires	require	VERB
taxlaw-7406	236	7	that	that	SCONJ
taxlaw-7406	236	8	the	the	DET
taxlaw-7406	236	9	settlement	settlement	NOUN
taxlaw-7406	236	10	be	be	AUX
taxlaw-7406	236	11	“	"	PUNCT
taxlaw-7406	236	12	subject	subject	ADJ
taxlaw-7406	236	13	to	to	ADP
taxlaw-7406	236	14	”	"	PUNCT
taxlaw-7406	236	15	the	the	DET
taxlaw-7406	236	16	nda	nda	PROPN
taxlaw-7406	236	17	.	.	PUNCT
taxlaw-7406	236	18	i.r.c	i.r.c	PROPN
taxlaw-7406	236	19	.	.	PUNCT
taxlaw-7406	237	1	§	§	PROPN
taxlaw-7406	237	2	162(q)(1	162(q)(1	NUM
taxlaw-7406	237	3	)	)	PUNCT
taxlaw-7406	237	4	.	.	PUNCT
taxlaw-7406	238	1	36	36	NUM
taxlaw-7406	238	2	columbia	columbia	PROPN
taxlaw-7406	238	3	journal	journal	PROPN
taxlaw-7406	238	4	of	of	ADP
taxlaw-7406	238	5	tax	tax	NOUN
taxlaw-7406	238	6	law	law	NOUN
taxlaw-7406	239	1	[	[	X
taxlaw-7406	239	2	vol	vol	NOUN
taxlaw-7406	239	3	12:27	12:27	NUM
taxlaw-7406	239	4	[	[	X
taxlaw-7406	239	5	t]he	t]he	ADJ
taxlaw-7406	239	6	parties	party	NOUN
taxlaw-7406	239	7	can	can	AUX
taxlaw-7406	239	8	negotiate	negotiate	VERB
taxlaw-7406	239	9	the	the	DET
taxlaw-7406	239	10	terms	term	NOUN
taxlaw-7406	239	11	of	of	ADP
taxlaw-7406	239	12	the	the	DET
taxlaw-7406	239	13	confidentiality	confidentiality	NOUN
taxlaw-7406	239	14	and	and	CCONJ
taxlaw-7406	239	15	reflect	reflect	VERB
taxlaw-7406	239	16	that	that	SCONJ
taxlaw-7406	239	17	in	in	ADP
taxlaw-7406	239	18	their	their	PRON
taxlaw-7406	239	19	agreement	agreement	NOUN
taxlaw-7406	239	20	so	so	SCONJ
taxlaw-7406	239	21	that	that	SCONJ
taxlaw-7406	239	22	it	it	PRON
taxlaw-7406	239	23	does	do	AUX
taxlaw-7406	239	24	not	not	PART
taxlaw-7406	239	25	rise	rise	VERB
taxlaw-7406	239	26	to	to	ADP
taxlaw-7406	239	27	the	the	DET
taxlaw-7406	239	28	level	level	NOUN
taxlaw-7406	239	29	of	of	ADP
taxlaw-7406	239	30	a	a	DET
taxlaw-7406	239	31	“	"	PUNCT
taxlaw-7406	239	32	non	non	ADJ
taxlaw-7406	239	33	-	-	ADJ
taxlaw-7406	239	34	disclosure	disclosure	ADJ
taxlaw-7406	239	35	agreement	agreement	NOUN
taxlaw-7406	239	36	.	.	PUNCT
taxlaw-7406	239	37	”	"	PUNCT
taxlaw-7406	240	1	for	for	ADP
taxlaw-7406	240	2	example	example	NOUN
taxlaw-7406	240	3	,	,	PUNCT
taxlaw-7406	240	4	the	the	DET
taxlaw-7406	240	5	claims	claim	NOUN
taxlaw-7406	240	6	and	and	CCONJ
taxlaw-7406	240	7	terms	term	NOUN
taxlaw-7406	240	8	of	of	ADP
taxlaw-7406	240	9	agreement	agreement	NOUN
taxlaw-7406	240	10	may	may	AUX
taxlaw-7406	240	11	be	be	AUX
taxlaw-7406	240	12	disclosed	disclose	VERB
taxlaw-7406	240	13	“	"	PUNCT
taxlaw-7406	240	14	upon	upon	SCONJ
taxlaw-7406	240	15	request	request	NOUN
taxlaw-7406	240	16	”	"	PUNCT
taxlaw-7406	240	17	by	by	ADP
taxlaw-7406	240	18	subpoena	subpoena	NOUN
taxlaw-7406	240	19	or	or	CCONJ
taxlaw-7406	240	20	in	in	ADP
taxlaw-7406	240	21	the	the	DET
taxlaw-7406	240	22	course	course	NOUN
taxlaw-7406	240	23	of	of	ADP
taxlaw-7406	240	24	other	other	ADJ
taxlaw-7406	240	25	legal	legal	ADJ
taxlaw-7406	240	26	processes	process	NOUN
taxlaw-7406	240	27	but	but	CCONJ
taxlaw-7406	240	28	may	may	AUX
taxlaw-7406	240	29	not	not	PART
taxlaw-7406	240	30	be	be	AUX
taxlaw-7406	240	31	subject	subject	ADJ
taxlaw-7406	240	32	to	to	ADP
taxlaw-7406	240	33	general	general	ADJ
taxlaw-7406	240	34	disclosure	disclosure	NOUN
taxlaw-7406	240	35	via	via	ADP
taxlaw-7406	240	36	media	medium	NOUN
taxlaw-7406	240	37	or	or	CCONJ
taxlaw-7406	240	38	other	other	ADJ
taxlaw-7406	240	39	private	private	ADJ
taxlaw-7406	240	40	communication	communication	NOUN
taxlaw-7406	240	41	except	except	SCONJ
taxlaw-7406	240	42	to	to	ADP
taxlaw-7406	240	43	a	a	DET
taxlaw-7406	240	44	spouse	spouse	NOUN
taxlaw-7406	240	45	,	,	PUNCT
taxlaw-7406	240	46	attorney	attorney	NOUN
taxlaw-7406	240	47	,	,	PUNCT
taxlaw-7406	240	48	or	or	CCONJ
taxlaw-7406	240	49	accountant	accountant	NOUN
taxlaw-7406	240	50	.	.	PUNCT
taxlaw-7406	241	1	[	[	X
taxlaw-7406	241	2	alternatively	alternatively	ADV
taxlaw-7406	241	3	]	]	X
taxlaw-7406	241	4	,	,	PUNCT
taxlaw-7406	241	5	the	the	DET
taxlaw-7406	241	6	parties	party	NOUN
taxlaw-7406	241	7	can	can	AUX
taxlaw-7406	241	8	cooperate	cooperate	VERB
taxlaw-7406	241	9	in	in	ADP
taxlaw-7406	241	10	drafting	draft	VERB
taxlaw-7406	241	11	an	an	DET
taxlaw-7406	241	12	approved	approve	VERB
taxlaw-7406	241	13	statement	statement	NOUN
taxlaw-7406	241	14	that	that	PRON
taxlaw-7406	241	15	will	will	AUX
taxlaw-7406	241	16	constitute	constitute	VERB
taxlaw-7406	241	17	the	the	DET
taxlaw-7406	241	18	public	public	ADJ
taxlaw-7406	241	19	disclosure	disclosure	NOUN
taxlaw-7406	241	20	if	if	SCONJ
taxlaw-7406	241	21	either	either	DET
taxlaw-7406	241	22	party	party	NOUN
taxlaw-7406	241	23	is	be	AUX
taxlaw-7406	241	24	asked	ask	VERB
taxlaw-7406	241	25	.	.	PUNCT
taxlaw-7406	242	1	for	for	ADP
taxlaw-7406	242	2	example	example	NOUN
taxlaw-7406	242	3	,	,	PUNCT
taxlaw-7406	242	4	specific	specific	ADJ
taxlaw-7406	242	5	language	language	NOUN
taxlaw-7406	242	6	could	could	AUX
taxlaw-7406	242	7	state	state	VERB
taxlaw-7406	242	8	“	"	PUNCT
taxlaw-7406	242	9	the	the	DET
taxlaw-7406	242	10	parties	party	NOUN
taxlaw-7406	242	11	to	to	ADP
taxlaw-7406	242	12	this	this	DET
taxlaw-7406	242	13	lawsuit	lawsuit	NOUN
taxlaw-7406	242	14	have	have	AUX
taxlaw-7406	242	15	decided	decide	VERB
taxlaw-7406	242	16	it	it	PRON
taxlaw-7406	242	17	is	be	AUX
taxlaw-7406	242	18	in	in	ADP
taxlaw-7406	242	19	both	both	DET
taxlaw-7406	242	20	side	side	NOUN
taxlaw-7406	242	21	’s	’s	PART
taxlaw-7406	242	22	best	good	ADJ
taxlaw-7406	242	23	interests	interest	NOUN
taxlaw-7406	242	24	to	to	PART
taxlaw-7406	242	25	resolve	resolve	VERB
taxlaw-7406	242	26	the	the	DET
taxlaw-7406	242	27	pending	pende	VERB
taxlaw-7406	242	28	dispute	dispute	NOUN
taxlaw-7406	242	29	in	in	ADP
taxlaw-7406	242	30	order	order	NOUN
taxlaw-7406	242	31	to	to	PART
taxlaw-7406	242	32	focus	focus	VERB
taxlaw-7406	242	33	upon	upon	SCONJ
taxlaw-7406	242	34	business	business	NOUN
taxlaw-7406	242	35	and	and	CCONJ
taxlaw-7406	242	36	personal	personal	ADJ
taxlaw-7406	242	37	matters	matter	NOUN
taxlaw-7406	242	38	.	.	PUNCT
taxlaw-7406	243	1	accordingly	accordingly	ADV
taxlaw-7406	243	2	,	,	PUNCT
taxlaw-7406	243	3	effective	effective	ADJ
taxlaw-7406	243	4	immediately	immediately	ADV
taxlaw-7406	243	5	,	,	PUNCT
taxlaw-7406	243	6	employee	employee	NOUN
taxlaw-7406	243	7	has	have	AUX
taxlaw-7406	243	8	dismissed	dismiss	VERB
taxlaw-7406	243	9	her	her	PRON
taxlaw-7406	243	10	claims	claim	NOUN
taxlaw-7406	243	11	against	against	ADP
taxlaw-7406	243	12	the	the	DET
taxlaw-7406	243	13	employer	employer	NOUN
taxlaw-7406	243	14	and	and	CCONJ
taxlaw-7406	243	15	any	any	DET
taxlaw-7406	243	16	further	further	ADJ
taxlaw-7406	243	17	inquiries	inquiry	NOUN
taxlaw-7406	243	18	should	should	AUX
taxlaw-7406	243	19	be	be	AUX
taxlaw-7406	243	20	directed	direct	VERB
taxlaw-7406	243	21	to	to	ADP
taxlaw-7406	243	22	the	the	DET
taxlaw-7406	243	23	human	human	ADJ
taxlaw-7406	243	24	resources	resource	NOUN
taxlaw-7406	243	25	director	director	NOUN
taxlaw-7406	243	26	.	.	PUNCT
taxlaw-7406	243	27	”	"	PUNCT
taxlaw-7406	244	1	finally	finally	ADV
taxlaw-7406	244	2	,	,	PUNCT
taxlaw-7406	244	3	the	the	DET
taxlaw-7406	244	4	parties	party	NOUN
taxlaw-7406	244	5	can	can	AUX
taxlaw-7406	244	6	expressly	expressly	ADV
taxlaw-7406	244	7	expunge	expunge	VERB
taxlaw-7406	244	8	all	all	DET
taxlaw-7406	244	9	preliminary	preliminary	ADJ
taxlaw-7406	244	10	non	non	ADJ
taxlaw-7406	244	11	-	-	ADJ
taxlaw-7406	244	12	disclosure	disclosure	ADJ
taxlaw-7406	244	13	agreements	agreement	NOUN
taxlaw-7406	244	14	but	but	CCONJ
taxlaw-7406	244	15	maintain	maintain	VERB
taxlaw-7406	244	16	that	that	SCONJ
taxlaw-7406	244	17	the	the	DET
taxlaw-7406	244	18	terms	term	NOUN
taxlaw-7406	244	19	of	of	ADP
taxlaw-7406	244	20	the	the	DET
taxlaw-7406	244	21	settlement	settlement	NOUN
taxlaw-7406	244	22	will	will	AUX
taxlaw-7406	244	23	not	not	PART
taxlaw-7406	244	24	be	be	AUX
taxlaw-7406	244	25	publicized	publicize	VERB
taxlaw-7406	244	26	without	without	ADP
taxlaw-7406	244	27	notice	notice	NOUN
taxlaw-7406	244	28	to	to	ADP
taxlaw-7406	244	29	the	the	DET
taxlaw-7406	244	30	company	company	NOUN
taxlaw-7406	244	31	in	in	ADP
taxlaw-7406	244	32	advance	advance	NOUN
taxlaw-7406	244	33	—	—	PUNCT
taxlaw-7406	244	34	and	and	CCONJ
taxlaw-7406	244	35	if	if	SCONJ
taxlaw-7406	244	36	the	the	DET
taxlaw-7406	244	37	terms	term	NOUN
taxlaw-7406	244	38	are	be	AUX
taxlaw-7406	244	39	made	make	VERB
taxlaw-7406	244	40	public	public	ADJ
taxlaw-7406	244	41	,	,	PUNCT
taxlaw-7406	244	42	provide	provide	VERB
taxlaw-7406	244	43	for	for	ADP
taxlaw-7406	244	44	an	an	DET
taxlaw-7406	244	45	opportunity	opportunity	NOUN
taxlaw-7406	244	46	to	to	PART
taxlaw-7406	244	47	craft	craft	VERB
taxlaw-7406	244	48	an	an	DET
taxlaw-7406	244	49	acceptable	acceptable	ADJ
taxlaw-7406	244	50	statement	statement	NOUN
taxlaw-7406	244	51	to	to	PART
taxlaw-7406	244	52	release	release	VERB
taxlaw-7406	244	53	to	to	ADP
taxlaw-7406	244	54	current	current	ADJ
taxlaw-7406	244	55	employees	employee	NOUN
taxlaw-7406	244	56	and	and	CCONJ
taxlaw-7406	244	57	to	to	ADP
taxlaw-7406	244	58	the	the	DET
taxlaw-7406	244	59	public.47	public.47	PROPN
taxlaw-7406	244	60	while	while	SCONJ
taxlaw-7406	244	61	schau	schau	NOUN
taxlaw-7406	244	62	believes	believe	VERB
taxlaw-7406	244	63	that	that	SCONJ
taxlaw-7406	244	64	the	the	DET
taxlaw-7406	244	65	above	above	ADJ
taxlaw-7406	244	66	provisions	provision	NOUN
taxlaw-7406	244	67	would	would	AUX
taxlaw-7406	244	68	not	not	PART
taxlaw-7406	244	69	be	be	AUX
taxlaw-7406	244	70	treated	treat	VERB
taxlaw-7406	244	71	as	as	ADP
taxlaw-7406	244	72	ndas	ndas	PROPN
taxlaw-7406	244	73	for	for	ADP
taxlaw-7406	244	74	purposes	purpose	NOUN
taxlaw-7406	244	75	of	of	ADP
taxlaw-7406	244	76	section	section	NOUN
taxlaw-7406	244	77	162(q),48	162(q),48	NUM
taxlaw-7406	244	78	that	that	PRON
taxlaw-7406	244	79	conclusion	conclusion	NOUN
taxlaw-7406	244	80	is	be	AUX
taxlaw-7406	244	81	not	not	PART
taxlaw-7406	244	82	entirely	entirely	ADV
taxlaw-7406	244	83	free	free	ADJ
taxlaw-7406	244	84	from	from	ADP
taxlaw-7406	244	85	doubt	doubt	NOUN
taxlaw-7406	244	86	because	because	SCONJ
taxlaw-7406	244	87	the	the	DET
taxlaw-7406	244	88	statute	statute	NOUN
taxlaw-7406	244	89	is	be	AUX
taxlaw-7406	244	90	ambiguous	ambiguous	ADJ
taxlaw-7406	244	91	regarding	regard	VERB
taxlaw-7406	244	92	the	the	DET
taxlaw-7406	244	93	definition	definition	NOUN
taxlaw-7406	244	94	of	of	ADP
taxlaw-7406	244	95	ndas	ndas	PROPN
taxlaw-7406	244	96	.	.	PUNCT
taxlaw-7406	245	1	presumably	presumably	ADV
taxlaw-7406	245	2	when	when	SCONJ
taxlaw-7406	245	3	the	the	DET
taxlaw-7406	245	4	treasury	treasury	NOUN
taxlaw-7406	245	5	and	and	CCONJ
taxlaw-7406	245	6	the	the	DET
taxlaw-7406	245	7	irs	irs	PROPN
taxlaw-7406	245	8	promulgate	promulgate	NOUN
taxlaw-7406	245	9	regulations	regulation	NOUN
taxlaw-7406	245	10	,	,	PUNCT
taxlaw-7406	245	11	they	they	PRON
taxlaw-7406	245	12	will	will	AUX
taxlaw-7406	245	13	include	include	VERB
taxlaw-7406	245	14	guidance	guidance	NOUN
taxlaw-7406	245	15	on	on	ADP
taxlaw-7406	245	16	this	this	DET
taxlaw-7406	245	17	issue	issue	NOUN
taxlaw-7406	245	18	.	.	PUNCT
taxlaw-7406	246	1	3	3	X
taxlaw-7406	246	2	.	.	X
taxlaw-7406	246	3	what	what	PRON
taxlaw-7406	246	4	are	be	AUX
taxlaw-7406	246	5	“	"	PUNCT
taxlaw-7406	246	6	related	related	ADJ
taxlaw-7406	246	7	”	"	PUNCT
taxlaw-7406	246	8	attorney	attorney	NOUN
taxlaw-7406	246	9	’s	’s	PART
taxlaw-7406	246	10	fees	fee	NOUN
taxlaw-7406	246	11	?	?	PUNCT
taxlaw-7406	247	1	section	section	NOUN
taxlaw-7406	247	2	162(q)(2	162(q)(2	NUM
taxlaw-7406	247	3	)	)	PUNCT
taxlaw-7406	247	4	denies	deny	VERB
taxlaw-7406	247	5	deductions	deduction	NOUN
taxlaw-7406	247	6	for	for	ADP
taxlaw-7406	247	7	“	"	PUNCT
taxlaw-7406	247	8	attorney	attorney	NOUN
taxlaw-7406	247	9	’s	’s	PART
taxlaw-7406	247	10	fees	fee	NOUN
taxlaw-7406	247	11	related	relate	VERB
taxlaw-7406	247	12	to	to	ADP
taxlaw-7406	247	13	.	.	PUNCT
taxlaw-7406	247	14	.	.	PUNCT
taxlaw-7406	247	15	.	.	PUNCT
taxlaw-7406	248	1	a	a	DET
taxlaw-7406	248	2	settlement	settlement	NOUN
taxlaw-7406	248	3	or	or	CCONJ
taxlaw-7406	248	4	payment	payment	NOUN
taxlaw-7406	248	5	”	"	PUNCT
taxlaw-7406	248	6	in	in	ADP
taxlaw-7406	248	7	a	a	DET
taxlaw-7406	248	8	sexual	sexual	ADJ
taxlaw-7406	248	9	misconduct	misconduct	NOUN
taxlaw-7406	248	10	case	case	NOUN
taxlaw-7406	248	11	where	where	SCONJ
taxlaw-7406	248	12	the	the	DET
taxlaw-7406	248	13	settlement	settlement	NOUN
taxlaw-7406	248	14	or	or	CCONJ
taxlaw-7406	248	15	payment	payment	NOUN
taxlaw-7406	248	16	is	be	AUX
taxlaw-7406	248	17	subject	subject	ADJ
taxlaw-7406	248	18	to	to	ADP
taxlaw-7406	248	19	an	an	DET
taxlaw-7406	248	20	nda	nda	PROPN
taxlaw-7406	248	21	.	.	PUNCT
taxlaw-7406	249	1	49	49	NUM
taxlaw-7406	249	2	defendants	defendant	NOUN
taxlaw-7406	249	3	may	may	AUX
taxlaw-7406	249	4	pay	pay	VERB
taxlaw-7406	249	5	attorney	attorney	NOUN
taxlaw-7406	249	6	’s	’s	PART
taxlaw-7406	249	7	fees	fee	NOUN
taxlaw-7406	249	8	over	over	ADP
taxlaw-7406	249	9	several	several	ADJ
taxlaw-7406	249	10	years	year	NOUN
taxlaw-7406	249	11	,	,	PUNCT
taxlaw-7406	249	12	beginning	begin	VERB
taxlaw-7406	249	13	when	when	SCONJ
taxlaw-7406	249	14	allegations	allegation	NOUN
taxlaw-7406	249	15	are	be	AUX
taxlaw-7406	249	16	first	first	ADV
taxlaw-7406	249	17	made	make	VERB
taxlaw-7406	249	18	and	and	CCONJ
taxlaw-7406	249	19	often	often	ADV
taxlaw-7406	249	20	ending	end	VERB
taxlaw-7406	249	21	with	with	ADP
taxlaw-7406	249	22	the	the	DET
taxlaw-7406	249	23	negotiation	negotiation	NOUN
taxlaw-7406	249	24	of	of	ADP
taxlaw-7406	249	25	a	a	DET
taxlaw-7406	249	26	settlement	settlement	NOUN
taxlaw-7406	249	27	agreement	agreement	NOUN
taxlaw-7406	249	28	.	.	PUNCT
taxlaw-7406	250	1	it	it	PRON
taxlaw-7406	250	2	seems	seem	VERB
taxlaw-7406	250	3	clear	clear	ADJ
taxlaw-7406	250	4	that	that	SCONJ
taxlaw-7406	250	5	attorney	attorney	NOUN
taxlaw-7406	250	6	’s	’s	PART
taxlaw-7406	250	7	fees	fee	NOUN
taxlaw-7406	250	8	incurred	incur	VERB
taxlaw-7406	250	9	in	in	ADP
taxlaw-7406	250	10	negotiating	negotiate	VERB
taxlaw-7406	250	11	and	and	CCONJ
taxlaw-7406	250	12	drafting	draft	VERB
taxlaw-7406	250	13	the	the	DET
taxlaw-7406	250	14	settlement	settlement	NOUN
taxlaw-7406	250	15	agreement	agreement	NOUN
taxlaw-7406	250	16	are	be	AUX
taxlaw-7406	250	17	covered	cover	VERB
taxlaw-7406	250	18	by	by	ADP
taxlaw-7406	250	19	section	section	NOUN
taxlaw-7406	250	20	162(q	162(q	PROPN
taxlaw-7406	250	21	)	)	PUNCT
taxlaw-7406	250	22	.	.	PUNCT
taxlaw-7406	251	1	but	but	CCONJ
taxlaw-7406	251	2	what	what	PRON
taxlaw-7406	251	3	about	about	ADP
taxlaw-7406	251	4	earlier	early	ADJ
taxlaw-7406	251	5	fees	fee	NOUN
taxlaw-7406	251	6	,	,	PUNCT
taxlaw-7406	251	7	such	such	ADJ
taxlaw-7406	251	8	as	as	ADP
taxlaw-7406	251	9	those	those	PRON
taxlaw-7406	251	10	for	for	ADP
taxlaw-7406	251	11	initially	initially	ADV
taxlaw-7406	251	12	investigating	investigate	VERB
taxlaw-7406	251	13	the	the	DET
taxlaw-7406	251	14	allegations	allegation	NOUN
taxlaw-7406	251	15	,	,	PUNCT
taxlaw-7406	251	16	responding	respond	VERB
taxlaw-7406	251	17	to	to	ADP
taxlaw-7406	251	18	a	a	DET
taxlaw-7406	251	19	demand	demand	NOUN
taxlaw-7406	251	20	letter	letter	NOUN
taxlaw-7406	251	21	,	,	PUNCT
taxlaw-7406	251	22	drafting	draft	VERB
taxlaw-7406	251	23	and	and	CCONJ
taxlaw-7406	251	24	filing	file	VERB
taxlaw-7406	251	25	an	an	DET
taxlaw-7406	251	26	answer	answer	NOUN
taxlaw-7406	251	27	and	and	CCONJ
taxlaw-7406	251	28	other	other	ADJ
taxlaw-7406	251	29	pleadings	pleading	NOUN
taxlaw-7406	251	30	,	,	PUNCT
taxlaw-7406	251	31	engaging	engage	VERB
taxlaw-7406	251	32	in	in	ADP
taxlaw-7406	251	33	discovery	discovery	NOUN
taxlaw-7406	251	34	,	,	PUNCT
taxlaw-7406	251	35	and	and	CCONJ
taxlaw-7406	251	36	attending	attend	VERB
taxlaw-7406	251	37	mediation	mediation	NOUN
taxlaw-7406	251	38	?	?	PUNCT
taxlaw-7406	252	1	the	the	DET
taxlaw-7406	252	2	answer	answer	NOUN
taxlaw-7406	252	3	depends	depend	VERB
taxlaw-7406	252	4	on	on	ADP
taxlaw-7406	252	5	the	the	DET
taxlaw-7406	252	6	interpretation	interpretation	NOUN
taxlaw-7406	252	7	of	of	ADP
taxlaw-7406	252	8	the	the	DET
taxlaw-7406	252	9	term	term	NOUN
taxlaw-7406	252	10	“	"	PUNCT
taxlaw-7406	252	11	related	relate	VERB
taxlaw-7406	252	12	to	to	ADP
taxlaw-7406	252	13	.	.	PUNCT
taxlaw-7406	252	14	”	"	PUNCT
taxlaw-7406	253	1	if	if	SCONJ
taxlaw-7406	253	2	narrowly	narrowly	ADV
taxlaw-7406	253	3	interpreted	interpret	VERB
taxlaw-7406	253	4	,	,	PUNCT
taxlaw-7406	253	5	only	only	ADV
taxlaw-7406	253	6	attorney	attorney	NOUN
taxlaw-7406	253	7	’s	’s	PART
taxlaw-7406	253	8	fees	fee	NOUN
taxlaw-7406	253	9	that	that	PRON
taxlaw-7406	253	10	specifically	specifically	ADV
taxlaw-7406	253	11	relate	relate	VERB
taxlaw-7406	253	12	to	to	ADP
taxlaw-7406	253	13	the	the	DET
taxlaw-7406	253	14	settlement	settlement	NOUN
taxlaw-7406	253	15	and	and	CCONJ
taxlaw-7406	253	16	nda	nda	PROPN
taxlaw-7406	253	17	themselves	themselves	PRON
taxlaw-7406	253	18	would	would	AUX
taxlaw-7406	253	19	implicate	implicate	VERB
taxlaw-7406	253	20	section	section	NOUN
taxlaw-7406	253	21	162(q	162(q	PROPN
taxlaw-7406	253	22	)	)	PUNCT
taxlaw-7406	253	23	.	.	PUNCT
taxlaw-7406	254	1	earlier	early	ADJ
taxlaw-7406	254	2	attorney	attorney	NOUN
taxlaw-7406	254	3	’s	’s	PART
taxlaw-7406	254	4	fees	fee	NOUN
taxlaw-7406	254	5	would	would	AUX
taxlaw-7406	254	6	remain	remain	VERB
taxlaw-7406	254	7	deductible	deductible	ADJ
taxlaw-7406	254	8	.	.	PUNCT
taxlaw-7406	255	1	this	this	DET
taxlaw-7406	255	2	interpretation	interpretation	NOUN
taxlaw-7406	255	3	seems	seem	VERB
taxlaw-7406	255	4	to	to	PART
taxlaw-7406	255	5	best	well	ADV
taxlaw-7406	255	6	comport	comport	VERB
taxlaw-7406	255	7	with	with	ADP
taxlaw-7406	255	8	the	the	DET
taxlaw-7406	255	9	specific	specific	ADJ
taxlaw-7406	255	10	words	word	NOUN
taxlaw-7406	255	11	used	use	VERB
taxlaw-7406	255	12	by	by	ADP
taxlaw-7406	255	13	congress	congress	PROPN
taxlaw-7406	255	14	in	in	ADP
taxlaw-7406	255	15	that	that	DET
taxlaw-7406	255	16	only	only	ADJ
taxlaw-7406	255	17	deductions	deduction	NOUN
taxlaw-7406	255	18	for	for	ADP
taxlaw-7406	255	19	attorney	attorney	NOUN
taxlaw-7406	255	20	’s	’s	PART
taxlaw-7406	255	21	fees	fee	NOUN
taxlaw-7406	255	22	that	that	PRON
taxlaw-7406	255	23	relate	relate	VERB
taxlaw-7406	255	24	to	to	ADP
taxlaw-7406	255	25	the	the	DET
taxlaw-7406	255	26	“	"	PUNCT
taxlaw-7406	255	27	settlement	settlement	NOUN
taxlaw-7406	255	28	or	or	CCONJ
taxlaw-7406	255	29	payment	payment	NOUN
taxlaw-7406	255	30	”	"	PUNCT
taxlaw-7406	255	31	of	of	ADP
taxlaw-7406	255	32	damages	damage	NOUN
taxlaw-7406	255	33	are	be	AUX
taxlaw-7406	255	34	denied	deny	VERB
taxlaw-7406	255	35	.	.	PUNCT
taxlaw-7406	256	1	if	if	SCONJ
taxlaw-7406	256	2	congress	congress	PROPN
taxlaw-7406	256	3	intended	intend	VERB
taxlaw-7406	256	4	that	that	SCONJ
taxlaw-7406	256	5	earlier	early	ADJ
taxlaw-7406	256	6	attorney	attorney	NOUN
taxlaw-7406	256	7	’s	’s	PART
taxlaw-7406	256	8	fees	fee	NOUN
taxlaw-7406	256	9	be	be	AUX
taxlaw-7406	256	10	denied	deny	VERB
taxlaw-7406	256	11	,	,	PUNCT
taxlaw-7406	256	12	it	it	PRON
taxlaw-7406	256	13	could	could	AUX
taxlaw-7406	256	14	have	have	AUX
taxlaw-7406	256	15	denied	deny	VERB
taxlaw-7406	256	16	deductions	deduction	NOUN
taxlaw-7406	256	17	for	for	ADP
taxlaw-7406	256	18	fees	fee	NOUN
taxlaw-7406	256	19	related	relate	VERB
taxlaw-7406	256	20	to	to	ADP
taxlaw-7406	256	21	“	"	PUNCT
taxlaw-7406	256	22	allegations	allegation	NOUN
taxlaw-7406	256	23	of	of	ADP
taxlaw-7406	256	24	sexual	sexual	ADJ
taxlaw-7406	256	25	harassment	harassment	NOUN
taxlaw-7406	256	26	or	or	CCONJ
taxlaw-7406	256	27	sexual	sexual	ADJ
taxlaw-7406	256	28	abuse	abuse	NOUN
taxlaw-7406	256	29	”	"	PUNCT
taxlaw-7406	256	30	rather	rather	ADV
taxlaw-7406	256	31	than	than	ADP
taxlaw-7406	256	32	merely	merely	ADV
taxlaw-7406	256	33	those	those	PRON
taxlaw-7406	256	34	related	relate	VERB
taxlaw-7406	256	35	to	to	ADP
taxlaw-7406	256	36	“	"	PUNCT
taxlaw-7406	256	37	settlement	settlement	NOUN
taxlaw-7406	256	38	or	or	CCONJ
taxlaw-7406	256	39	payment	payment	NOUN
taxlaw-7406	256	40	”	"	PUNCT
taxlaw-7406	256	41	of	of	ADP
taxlaw-7406	256	42	damages	damage	NOUN
taxlaw-7406	256	43	.	.	PUNCT
taxlaw-7406	257	1	this	this	DET
taxlaw-7406	257	2	narrow	narrow	ADJ
taxlaw-7406	257	3	interpretation	interpretation	NOUN
taxlaw-7406	257	4	is	be	AUX
taxlaw-7406	257	5	also	also	ADV
taxlaw-7406	257	6	supported	support	VERB
taxlaw-7406	257	7	by	by	ADP
taxlaw-7406	257	8	practical	practical	ADJ
taxlaw-7406	257	9	tax	tax	NOUN
taxlaw-7406	257	10	compliance	compliance	NOUN
taxlaw-7406	257	11	realities	reality	NOUN
taxlaw-7406	257	12	.	.	PUNCT
taxlaw-7406	258	1	litigation	litigation	NOUN
taxlaw-7406	258	2	often	often	ADV
taxlaw-7406	258	3	spans	span	VERB
taxlaw-7406	258	4	multiple	multiple	ADJ
taxlaw-7406	258	5	tax	tax	NOUN
taxlaw-7406	258	6	years	year	NOUN
taxlaw-7406	258	7	—	—	PUNCT
taxlaw-7406	258	8	a	a	DET
taxlaw-7406	258	9	defendant	defendant	NOUN
taxlaw-7406	258	10	may	may	AUX
taxlaw-7406	258	11	incur	incur	VERB
taxlaw-7406	258	12	attorney	attorney	NOUN
taxlaw-7406	258	13	’s	’s	PART
taxlaw-7406	258	14	fees	fee	NOUN
taxlaw-7406	258	15	in	in	ADP
taxlaw-7406	258	16	years	year	NOUN
taxlaw-7406	258	17	1	1	NUM
taxlaw-7406	258	18	through	through	ADP
taxlaw-7406	258	19	5	5	NUM
taxlaw-7406	258	20	with	with	ADP
taxlaw-7406	258	21	respect	respect	NOUN
taxlaw-7406	258	22	to	to	ADP
taxlaw-7406	258	23	a	a	DET
taxlaw-7406	258	24	claim	claim	NOUN
taxlaw-7406	258	25	that	that	PRON
taxlaw-7406	258	26	is	be	AUX
taxlaw-7406	258	27	ultimately	ultimately	ADV
taxlaw-7406	258	28	settled	settle	VERB
taxlaw-7406	258	29	in	in	ADP
taxlaw-7406	258	30	year	year	NOUN
taxlaw-7406	258	31	5	5	NUM
taxlaw-7406	258	32	.	.	PUNCT
taxlaw-7406	259	1	it	it	PRON
taxlaw-7406	259	2	is	be	AUX
taxlaw-7406	259	3	a	a	DET
taxlaw-7406	259	4	fundamental	fundamental	ADJ
taxlaw-7406	259	5	47	47	NUM
taxlaw-7406	259	6	schau	schau	NOUN
taxlaw-7406	259	7	,	,	PUNCT
taxlaw-7406	259	8	supra	supra	PROPN
taxlaw-7406	259	9	note	note	NOUN
taxlaw-7406	259	10	12	12	NUM
taxlaw-7406	259	11	,	,	PUNCT
taxlaw-7406	259	12	at	at	ADP
taxlaw-7406	259	13	10	10	NUM
taxlaw-7406	259	14	.	.	PUNCT
taxlaw-7406	260	1	48	48	NUM
taxlaw-7406	261	1	i	i	PRON
taxlaw-7406	261	2	d.	d.	PROPN
taxlaw-7406	261	3	at	at	ADP
taxlaw-7406	261	4	9	9	NUM
taxlaw-7406	261	5	-	-	SYM
taxlaw-7406	261	6	10	10	NUM
taxlaw-7406	261	7	.	.	PUNCT
taxlaw-7406	261	8	49	49	NUM
taxlaw-7406	261	9	i.r.c	i.r.c	NOUN
taxlaw-7406	261	10	.	.	PUNCT
taxlaw-7406	262	1	§	§	PROPN
taxlaw-7406	262	2	162(q)(2	162(q)(2	NUM
taxlaw-7406	262	3	)	)	PUNCT
taxlaw-7406	262	4	.	.	PUNCT
taxlaw-7406	263	1	2020	2020	NUM
taxlaw-7406	263	2	]	]	PUNCT
taxlaw-7406	263	3	impact	impact	NOUN
taxlaw-7406	263	4	of	of	ADP
taxlaw-7406	263	5	the	the	DET
taxlaw-7406	263	6	2017	2017	NUM
taxlaw-7406	263	7	tax	tax	NOUN
taxlaw-7406	263	8	act	act	NOUN
taxlaw-7406	263	9	on	on	ADP
taxlaw-7406	263	10	certain	certain	ADJ
taxlaw-7406	263	11	personal	personal	ADJ
taxlaw-7406	263	12	injury	injury	NOUN
taxlaw-7406	263	13	plaintffs	plaintff	NOUN
taxlaw-7406	263	14	37	37	NUM
taxlaw-7406	263	15	axiom	axiom	NOUN
taxlaw-7406	263	16	of	of	ADP
taxlaw-7406	263	17	federal	federal	ADJ
taxlaw-7406	263	18	income	income	NOUN
taxlaw-7406	263	19	tax	tax	NOUN
taxlaw-7406	263	20	law	law	NOUN
taxlaw-7406	263	21	that	that	PRON
taxlaw-7406	263	22	a	a	DET
taxlaw-7406	263	23	taxpayer	taxpayer	NOUN
taxlaw-7406	263	24	prepares	prepare	VERB
taxlaw-7406	263	25	its	its	PRON
taxlaw-7406	263	26	return	return	NOUN
taxlaw-7406	263	27	based	base	VERB
taxlaw-7406	263	28	on	on	ADP
taxlaw-7406	263	29	the	the	DET
taxlaw-7406	263	30	facts	fact	NOUN
taxlaw-7406	263	31	that	that	PRON
taxlaw-7406	263	32	are	be	AUX
taxlaw-7406	263	33	known	know	VERB
taxlaw-7406	263	34	as	as	ADP
taxlaw-7406	263	35	of	of	ADP
taxlaw-7406	263	36	the	the	DET
taxlaw-7406	263	37	end	end	NOUN
taxlaw-7406	263	38	of	of	ADP
taxlaw-7406	263	39	the	the	DET
taxlaw-7406	263	40	tax	tax	NOUN
taxlaw-7406	263	41	year.50	year.50	PROPN
taxlaw-7406	263	42	the	the	DET
taxlaw-7406	263	43	defendant	defendant	NOUN
taxlaw-7406	263	44	therefore	therefore	ADV
taxlaw-7406	263	45	must	must	AUX
taxlaw-7406	263	46	decide	decide	VERB
taxlaw-7406	263	47	whether	whether	SCONJ
taxlaw-7406	263	48	to	to	PART
taxlaw-7406	263	49	deduct	deduct	VERB
taxlaw-7406	263	50	its	its	PRON
taxlaw-7406	263	51	year	year	NOUN
taxlaw-7406	263	52	1	1	NUM
taxlaw-7406	263	53	attorney	attorney	NOUN
taxlaw-7406	263	54	’s	’s	PART
taxlaw-7406	263	55	fees	fee	NOUN
taxlaw-7406	263	56	as	as	ADP
taxlaw-7406	263	57	of	of	ADP
taxlaw-7406	263	58	the	the	DET
taxlaw-7406	263	59	end	end	NOUN
taxlaw-7406	263	60	of	of	ADP
taxlaw-7406	263	61	year	year	NOUN
taxlaw-7406	263	62	1	1	NUM
taxlaw-7406	263	63	based	base	VERB
taxlaw-7406	263	64	on	on	ADP
taxlaw-7406	263	65	the	the	DET
taxlaw-7406	263	66	facts	fact	NOUN
taxlaw-7406	263	67	that	that	PRON
taxlaw-7406	263	68	then	then	ADV
taxlaw-7406	263	69	exist	exist	VERB
taxlaw-7406	263	70	.	.	PUNCT
taxlaw-7406	264	1	under	under	ADP
taxlaw-7406	264	2	a	a	DET
taxlaw-7406	264	3	broad	broad	ADJ
taxlaw-7406	264	4	interpretation	interpretation	NOUN
taxlaw-7406	264	5	of	of	ADP
taxlaw-7406	264	6	section	section	NOUN
taxlaw-7406	264	7	162(q)(2	162(q)(2	NUM
taxlaw-7406	264	8	)	)	PUNCT
taxlaw-7406	264	9	,	,	PUNCT
taxlaw-7406	264	10	deductibility	deductibility	NOUN
taxlaw-7406	264	11	depends	depend	VERB
taxlaw-7406	264	12	on	on	ADP
taxlaw-7406	264	13	whether	whether	SCONJ
taxlaw-7406	264	14	the	the	DET
taxlaw-7406	264	15	defendant	defendant	NOUN
taxlaw-7406	264	16	will	will	AUX
taxlaw-7406	264	17	ultimately	ultimately	ADV
taxlaw-7406	264	18	enter	enter	VERB
taxlaw-7406	264	19	into	into	ADP
taxlaw-7406	264	20	a	a	DET
taxlaw-7406	264	21	settlement	settlement	NOUN
taxlaw-7406	264	22	agreement	agreement	NOUN
taxlaw-7406	264	23	that	that	PRON
taxlaw-7406	264	24	includes	include	VERB
taxlaw-7406	264	25	an	an	DET
taxlaw-7406	264	26	nda	nda	NOUN
taxlaw-7406	264	27	,	,	PUNCT
taxlaw-7406	264	28	a	a	DET
taxlaw-7406	264	29	fact	fact	NOUN
taxlaw-7406	264	30	unknown	unknown	ADJ
taxlaw-7406	264	31	in	in	ADP
taxlaw-7406	264	32	year	year	NOUN
taxlaw-7406	264	33	1	1	NUM
taxlaw-7406	264	34	.	.	PUNCT
taxlaw-7406	265	1	perhaps	perhaps	ADV
taxlaw-7406	265	2	no	no	DET
taxlaw-7406	265	3	settlement	settlement	NOUN
taxlaw-7406	265	4	will	will	AUX
taxlaw-7406	265	5	ever	ever	ADV
taxlaw-7406	265	6	be	be	AUX
taxlaw-7406	265	7	negotiated	negotiate	VERB
taxlaw-7406	265	8	,	,	PUNCT
taxlaw-7406	265	9	and	and	CCONJ
taxlaw-7406	265	10	the	the	DET
taxlaw-7406	265	11	case	case	NOUN
taxlaw-7406	265	12	will	will	AUX
taxlaw-7406	265	13	proceed	proceed	VERB
taxlaw-7406	265	14	to	to	ADP
taxlaw-7406	265	15	trial	trial	NOUN
taxlaw-7406	265	16	.	.	PUNCT
taxlaw-7406	266	1	or	or	CCONJ
taxlaw-7406	266	2	perhaps	perhaps	ADV
taxlaw-7406	266	3	the	the	DET
taxlaw-7406	266	4	parties	party	NOUN
taxlaw-7406	266	5	might	might	AUX
taxlaw-7406	266	6	negotiate	negotiate	VERB
taxlaw-7406	266	7	a	a	DET
taxlaw-7406	266	8	settlement	settlement	NOUN
taxlaw-7406	266	9	that	that	PRON
taxlaw-7406	266	10	does	do	AUX
taxlaw-7406	266	11	not	not	PART
taxlaw-7406	266	12	include	include	VERB
taxlaw-7406	266	13	an	an	DET
taxlaw-7406	266	14	nda	nda	PROPN
taxlaw-7406	266	15	.	.	PUNCT
taxlaw-7406	267	1	alternatively	alternatively	ADV
taxlaw-7406	267	2	,	,	PUNCT
taxlaw-7406	267	3	the	the	DET
taxlaw-7406	267	4	claim	claim	NOUN
taxlaw-7406	267	5	could	could	AUX
taxlaw-7406	267	6	be	be	AUX
taxlaw-7406	267	7	disposed	dispose	VERB
taxlaw-7406	267	8	of	of	ADP
taxlaw-7406	267	9	pursuant	pursuant	NOUN
taxlaw-7406	267	10	to	to	ADP
taxlaw-7406	267	11	a	a	DET
taxlaw-7406	267	12	motion	motion	NOUN
taxlaw-7406	267	13	to	to	PART
taxlaw-7406	267	14	dismiss	dismiss	VERB
taxlaw-7406	267	15	or	or	CCONJ
taxlaw-7406	267	16	a	a	DET
taxlaw-7406	267	17	motion	motion	NOUN
taxlaw-7406	267	18	for	for	ADP
taxlaw-7406	267	19	summary	summary	NOUN
taxlaw-7406	267	20	judgment	judgment	NOUN
taxlaw-7406	267	21	.	.	PUNCT
taxlaw-7406	268	1	in	in	ADP
taxlaw-7406	268	2	any	any	PRON
taxlaw-7406	268	3	of	of	ADP
taxlaw-7406	268	4	these	these	DET
taxlaw-7406	268	5	situations	situation	NOUN
taxlaw-7406	268	6	,	,	PUNCT
taxlaw-7406	268	7	section	section	NOUN
taxlaw-7406	268	8	162(q)(2	162(q)(2	NUM
taxlaw-7406	268	9	)	)	PUNCT
taxlaw-7406	268	10	would	would	AUX
taxlaw-7406	268	11	not	not	PART
taxlaw-7406	268	12	bar	bar	VERB
taxlaw-7406	268	13	deductions	deduction	NOUN
taxlaw-7406	268	14	for	for	ADP
taxlaw-7406	268	15	attorney	attorney	NOUN
taxlaw-7406	268	16	’s	’s	PART
taxlaw-7406	268	17	fees	fee	NOUN
taxlaw-7406	268	18	,	,	PUNCT
taxlaw-7406	268	19	but	but	CCONJ
taxlaw-7406	268	20	if	if	SCONJ
taxlaw-7406	268	21	the	the	DET
taxlaw-7406	268	22	claim	claim	NOUN
taxlaw-7406	268	23	is	be	AUX
taxlaw-7406	268	24	ultimately	ultimately	ADV
taxlaw-7406	268	25	resolved	resolve	VERB
taxlaw-7406	268	26	through	through	ADP
taxlaw-7406	268	27	a	a	DET
taxlaw-7406	268	28	settlement	settlement	NOUN
taxlaw-7406	268	29	that	that	PRON
taxlaw-7406	268	30	includes	include	VERB
taxlaw-7406	268	31	an	an	DET
taxlaw-7406	268	32	nda	nda	NOUN
taxlaw-7406	268	33	,	,	PUNCT
taxlaw-7406	268	34	the	the	DET
taxlaw-7406	268	35	attorney	attorney	NOUN
taxlaw-7406	268	36	’s	’s	PART
taxlaw-7406	268	37	fees	fee	NOUN
taxlaw-7406	268	38	would	would	AUX
taxlaw-7406	268	39	be	be	AUX
taxlaw-7406	268	40	subject	subject	ADJ
taxlaw-7406	268	41	to	to	ADP
taxlaw-7406	268	42	disallowance	disallowance	NOUN
taxlaw-7406	268	43	under	under	ADP
taxlaw-7406	268	44	the	the	DET
taxlaw-7406	268	45	broader	broad	ADJ
taxlaw-7406	268	46	interpretation	interpretation	NOUN
taxlaw-7406	268	47	,	,	PUNCT
taxlaw-7406	268	48	leaving	leave	VERB
taxlaw-7406	268	49	the	the	DET
taxlaw-7406	268	50	defendant	defendant	NOUN
taxlaw-7406	268	51	in	in	ADP
taxlaw-7406	268	52	a	a	DET
taxlaw-7406	268	53	difficult	difficult	ADJ
taxlaw-7406	268	54	position	position	NOUN
taxlaw-7406	268	55	regarding	regard	VERB
taxlaw-7406	268	56	its	its	PRON
taxlaw-7406	268	57	tax	tax	NOUN
taxlaw-7406	268	58	compliance	compliance	NOUN
taxlaw-7406	268	59	obligations.51	obligations.51	NOUN
taxlaw-7406	268	60	a	a	DET
taxlaw-7406	268	61	narrow	narrow	ADJ
taxlaw-7406	268	62	interpretation	interpretation	NOUN
taxlaw-7406	268	63	avoids	avoid	VERB
taxlaw-7406	268	64	this	this	DET
taxlaw-7406	268	65	problem	problem	NOUN
taxlaw-7406	268	66	and	and	CCONJ
taxlaw-7406	268	67	appears	appear	VERB
taxlaw-7406	268	68	most	most	ADV
taxlaw-7406	268	69	faithful	faithful	ADJ
taxlaw-7406	268	70	to	to	ADP
taxlaw-7406	268	71	the	the	DET
taxlaw-7406	268	72	words	word	NOUN
taxlaw-7406	268	73	used	use	VERB
taxlaw-7406	268	74	by	by	ADP
taxlaw-7406	268	75	congress	congress	PROPN
taxlaw-7406	268	76	.	.	PUNCT
taxlaw-7406	269	1	one	one	NUM
taxlaw-7406	269	2	specific	specific	ADJ
taxlaw-7406	269	3	issue	issue	NOUN
taxlaw-7406	269	4	with	with	ADP
taxlaw-7406	269	5	a	a	DET
taxlaw-7406	269	6	narrow	narrow	ADJ
taxlaw-7406	269	7	interpretation	interpretation	NOUN
taxlaw-7406	269	8	,	,	PUNCT
taxlaw-7406	269	9	however	however	ADV
taxlaw-7406	269	10	,	,	PUNCT
taxlaw-7406	269	11	is	be	AUX
taxlaw-7406	269	12	when	when	SCONJ
taxlaw-7406	269	13	nondeductibility	nondeductibility	NOUN
taxlaw-7406	269	14	begins	begin	VERB
taxlaw-7406	269	15	.	.	PUNCT
taxlaw-7406	270	1	treasury	treasury	NOUN
taxlaw-7406	270	2	regulations	regulation	NOUN
taxlaw-7406	270	3	in	in	ADP
taxlaw-7406	270	4	an	an	DET
taxlaw-7406	270	5	analogous	analogous	ADJ
taxlaw-7406	270	6	context	context	NOUN
taxlaw-7406	270	7	,	,	PUNCT
taxlaw-7406	270	8	where	where	SCONJ
taxlaw-7406	270	9	a	a	DET
taxlaw-7406	270	10	business	business	NOUN
taxlaw-7406	270	11	expands	expand	VERB
taxlaw-7406	270	12	by	by	ADP
taxlaw-7406	270	13	acquiring	acquire	VERB
taxlaw-7406	270	14	another	another	DET
taxlaw-7406	270	15	business	business	NOUN
taxlaw-7406	270	16	,	,	PUNCT
taxlaw-7406	270	17	may	may	AUX
taxlaw-7406	270	18	be	be	AUX
taxlaw-7406	270	19	instructive	instructive	ADJ
taxlaw-7406	270	20	here.52	here.52	NOUN
taxlaw-7406	270	21	the	the	DET
taxlaw-7406	270	22	issue	issue	NOUN
taxlaw-7406	270	23	in	in	ADP
taxlaw-7406	270	24	that	that	DET
taxlaw-7406	270	25	context	context	NOUN
taxlaw-7406	270	26	is	be	AUX
taxlaw-7406	270	27	whether	whether	SCONJ
taxlaw-7406	270	28	the	the	DET
taxlaw-7406	270	29	costs	cost	NOUN
taxlaw-7406	270	30	incurred	incur	VERB
taxlaw-7406	270	31	in	in	ADP
taxlaw-7406	270	32	connection	connection	NOUN
taxlaw-7406	270	33	with	with	ADP
taxlaw-7406	270	34	the	the	DET
taxlaw-7406	270	35	acquisition	acquisition	NOUN
taxlaw-7406	270	36	are	be	AUX
taxlaw-7406	270	37	immediately	immediately	ADV
taxlaw-7406	270	38	deductible	deductible	ADJ
taxlaw-7406	270	39	.	.	PUNCT
taxlaw-7406	271	1	federal	federal	ADJ
taxlaw-7406	271	2	tax	tax	NOUN
taxlaw-7406	271	3	law	law	NOUN
taxlaw-7406	271	4	has	have	AUX
taxlaw-7406	271	5	historically	historically	ADV
taxlaw-7406	271	6	drawn	draw	VERB
taxlaw-7406	271	7	a	a	DET
taxlaw-7406	271	8	distinction	distinction	NOUN
taxlaw-7406	271	9	between	between	ADP
taxlaw-7406	271	10	general	general	ADJ
taxlaw-7406	271	11	investigatory	investigatory	NOUN
taxlaw-7406	271	12	costs	cost	NOUN
taxlaw-7406	271	13	,	,	PUNCT
taxlaw-7406	271	14	which	which	PRON
taxlaw-7406	271	15	are	be	AUX
taxlaw-7406	271	16	immediately	immediately	ADV
taxlaw-7406	271	17	deductible	deductible	ADJ
taxlaw-7406	271	18	,	,	PUNCT
taxlaw-7406	271	19	and	and	CCONJ
taxlaw-7406	271	20	costs	cost	NOUN
taxlaw-7406	271	21	incurred	incur	VERB
taxlaw-7406	271	22	thereafter	thereafter	ADV
taxlaw-7406	271	23	to	to	PART
taxlaw-7406	271	24	acquire	acquire	VERB
taxlaw-7406	271	25	a	a	DET
taxlaw-7406	271	26	specific	specific	ADJ
taxlaw-7406	271	27	business	business	NOUN
taxlaw-7406	271	28	,	,	PUNCT
taxlaw-7406	271	29	which	which	PRON
taxlaw-7406	271	30	are	be	AUX
taxlaw-7406	271	31	capitalized	capitalize	VERB
taxlaw-7406	271	32	rather	rather	ADV
taxlaw-7406	271	33	than	than	ADP
taxlaw-7406	271	34	deducted	deduct	VERB
taxlaw-7406	271	35	immediately.53	immediately.53	NOUN
taxlaw-7406	271	36	regulations	regulation	NOUN
taxlaw-7406	271	37	promulgated	promulgate	VERB
taxlaw-7406	271	38	in	in	ADP
taxlaw-7406	271	39	2003	2003	NUM
taxlaw-7406	271	40	helpfully	helpfully	ADV
taxlaw-7406	271	41	elaborate	elaborate	ADJ
taxlaw-7406	271	42	on	on	ADP
taxlaw-7406	271	43	this	this	DET
taxlaw-7406	271	44	line	line	NOUN
taxlaw-7406	271	45	-	-	PUNCT
taxlaw-7406	271	46	drawing	draw	VERB
taxlaw-7406	271	47	exercise	exercise	NOUN
taxlaw-7406	271	48	in	in	ADP
taxlaw-7406	271	49	the	the	DET
taxlaw-7406	271	50	mergers	merger	NOUN
taxlaw-7406	271	51	and	and	CCONJ
taxlaw-7406	271	52	acquisitions	acquisition	NOUN
taxlaw-7406	271	53	context	context	NOUN
taxlaw-7406	271	54	.	.	PUNCT
taxlaw-7406	272	1	54	54	NUM
taxlaw-7406	272	2	in	in	ADP
taxlaw-7406	272	3	general	general	ADJ
taxlaw-7406	272	4	,	,	PUNCT
taxlaw-7406	272	5	under	under	ADP
taxlaw-7406	272	6	these	these	DET
taxlaw-7406	272	7	regulations	regulation	NOUN
taxlaw-7406	272	8	,	,	PUNCT
taxlaw-7406	272	9	costs	cost	NOUN
taxlaw-7406	272	10	incurred	incur	VERB
taxlaw-7406	272	11	before	before	ADP
taxlaw-7406	272	12	the	the	DET
taxlaw-7406	272	13	date	date	NOUN
taxlaw-7406	272	14	on	on	ADP
taxlaw-7406	272	15	which	which	PRON
taxlaw-7406	272	16	a	a	DET
taxlaw-7406	272	17	letter	letter	NOUN
taxlaw-7406	272	18	of	of	ADP
taxlaw-7406	272	19	intent	intent	NOUN
taxlaw-7406	272	20	is	be	AUX
taxlaw-7406	272	21	executed	execute	VERB
taxlaw-7406	272	22	by	by	ADP
taxlaw-7406	272	23	both	both	DET
taxlaw-7406	272	24	parties	party	NOUN
taxlaw-7406	272	25	are	be	AUX
taxlaw-7406	272	26	immediately	immediately	ADV
taxlaw-7406	272	27	deductible	deductible	ADJ
taxlaw-7406	272	28	,	,	PUNCT
taxlaw-7406	272	29	while	while	SCONJ
taxlaw-7406	272	30	costs	cost	NOUN
taxlaw-7406	272	31	incurred	incur	VERB
taxlaw-7406	272	32	after	after	ADP
taxlaw-7406	272	33	that	that	DET
taxlaw-7406	272	34	date	date	NOUN
taxlaw-7406	272	35	are	be	AUX
taxlaw-7406	272	36	not.55	not.55	NOUN
taxlaw-7406	272	37	however	however	ADV
taxlaw-7406	272	38	,	,	PUNCT
taxlaw-7406	272	39	certain	certain	ADJ
taxlaw-7406	272	40	specified	specified	ADJ
taxlaw-7406	272	41	costs	cost	NOUN
taxlaw-7406	272	42	are	be	AUX
taxlaw-7406	272	43	not	not	PART
taxlaw-7406	272	44	immediately	immediately	ADV
taxlaw-7406	272	45	deductible	deductible	ADJ
taxlaw-7406	272	46	regardless	regardless	ADV
taxlaw-7406	272	47	of	of	ADP
taxlaw-7406	272	48	when	when	SCONJ
taxlaw-7406	272	49	they	they	PRON
taxlaw-7406	272	50	are	be	AUX
taxlaw-7406	272	51	incurred.56	incurred.56	NOUN
taxlaw-7406	272	52	these	these	PRON
taxlaw-7406	272	53	per	per	ADP
taxlaw-7406	272	54	se	se	X
taxlaw-7406	272	55	non	non	ADJ
taxlaw-7406	272	56	-	-	ADJ
taxlaw-7406	272	57	deductible	deductible	ADJ
taxlaw-7406	272	58	costs	cost	NOUN
taxlaw-7406	272	59	include	include	VERB
taxlaw-7406	272	60	expenses	expense	NOUN
taxlaw-7406	272	61	of	of	ADP
taxlaw-7406	272	62	appraisal	appraisal	NOUN
taxlaw-7406	272	63	and	and	CCONJ
taxlaw-7406	272	64	those	those	PRON
taxlaw-7406	272	65	incurred	incur	VERB
taxlaw-7406	272	66	in	in	ADP
taxlaw-7406	272	67	the	the	DET
taxlaw-7406	272	68	preparation	preparation	NOUN
taxlaw-7406	272	69	of	of	ADP
taxlaw-7406	272	70	transactional	transactional	ADJ
taxlaw-7406	272	71	documents	document	NOUN
taxlaw-7406	272	72	(	(	PUNCT
taxlaw-7406	272	73	e.g.	e.g.	ADV
taxlaw-7406	272	74	,	,	PUNCT
taxlaw-7406	272	75	merger	merger	NOUN
taxlaw-7406	272	76	agreements).57	agreements).57	PROPN
taxlaw-7406	272	77	a	a	DET
taxlaw-7406	272	78	similar	similar	ADJ
taxlaw-7406	272	79	approach	approach	NOUN
taxlaw-7406	272	80	could	could	AUX
taxlaw-7406	272	81	be	be	AUX
taxlaw-7406	272	82	used	use	VERB
taxlaw-7406	272	83	in	in	ADP
taxlaw-7406	272	84	the	the	DET
taxlaw-7406	272	85	section	section	NOUN
taxlaw-7406	272	86	162(q)(2	162(q)(2	NUM
taxlaw-7406	272	87	)	)	PUNCT
taxlaw-7406	272	88	context	context	NOUN
taxlaw-7406	272	89	,	,	PUNCT
taxlaw-7406	272	90	which	which	PRON
taxlaw-7406	272	91	would	would	AUX
taxlaw-7406	272	92	allow	allow	VERB
taxlaw-7406	272	93	deductions	deduction	NOUN
taxlaw-7406	272	94	for	for	ADP
taxlaw-7406	272	95	attorney	attorney	NOUN
taxlaw-7406	272	96	’s	’s	PART
taxlaw-7406	272	97	fees	fee	NOUN
taxlaw-7406	272	98	incurred	incur	VERB
taxlaw-7406	272	99	before	before	ADP
taxlaw-7406	272	100	the	the	DET
taxlaw-7406	272	101	date	date	NOUN
taxlaw-7406	272	102	on	on	ADP
taxlaw-7406	272	103	which	which	PRON
taxlaw-7406	272	104	the	the	DET
taxlaw-7406	272	105	general	general	ADJ
taxlaw-7406	272	106	terms	term	NOUN
taxlaw-7406	272	107	of	of	ADP
taxlaw-7406	272	108	a	a	DET
taxlaw-7406	272	109	settlement	settlement	NOUN
taxlaw-7406	272	110	that	that	PRON
taxlaw-7406	272	111	includes	include	VERB
taxlaw-7406	272	112	an	an	DET
taxlaw-7406	272	113	nda	nda	NOUN
taxlaw-7406	272	114	have	have	AUX
taxlaw-7406	272	115	been	be	AUX
taxlaw-7406	272	116	agreed	agree	VERB
taxlaw-7406	272	117	upon	upon	SCONJ
taxlaw-7406	272	118	(	(	PUNCT
taxlaw-7406	272	119	whether	whether	SCONJ
taxlaw-7406	272	120	in	in	ADP
taxlaw-7406	272	121	a	a	DET
taxlaw-7406	272	122	written	write	VERB
taxlaw-7406	272	123	document	document	NOUN
taxlaw-7406	272	124	or	or	CCONJ
taxlaw-7406	272	125	orally	orally	ADV
taxlaw-7406	272	126	)	)	PUNCT
taxlaw-7406	272	127	,	,	PUNCT
taxlaw-7406	272	128	while	while	SCONJ
taxlaw-7406	272	129	disallowing	disallow	VERB
taxlaw-7406	272	130	all	all	DET
taxlaw-7406	272	131	subsequent	subsequent	ADJ
taxlaw-7406	272	132	attorney	attorney	NOUN
taxlaw-7406	272	133	’s	’s	PART
taxlaw-7406	272	134	fees	fee	NOUN
taxlaw-7406	272	135	.	.	PUNCT
taxlaw-7406	273	1	certain	certain	ADJ
taxlaw-7406	273	2	attorney	attorney	NOUN
taxlaw-7406	273	3	’s	’s	PART
taxlaw-7406	273	4	fees	fee	NOUN
taxlaw-7406	273	5	,	,	PUNCT
taxlaw-7406	273	6	such	such	ADJ
taxlaw-7406	273	7	as	as	ADP
taxlaw-7406	273	8	those	those	PRON
taxlaw-7406	273	9	incurred	incur	VERB
taxlaw-7406	273	10	to	to	PART
taxlaw-7406	273	11	draft	draft	VERB
taxlaw-7406	273	12	or	or	CCONJ
taxlaw-7406	273	13	review	review	VERB
taxlaw-7406	273	14	a	a	DET
taxlaw-7406	273	15	settlement	settlement	NOUN
taxlaw-7406	273	16	agreement	agreement	NOUN
taxlaw-7406	273	17	or	or	CCONJ
taxlaw-7406	273	18	language	language	NOUN
taxlaw-7406	273	19	therein	therein	ADV
taxlaw-7406	273	20	(	(	PUNCT
taxlaw-7406	273	21	including	include	VERB
taxlaw-7406	273	22	50	50	NUM
taxlaw-7406	273	23	erik	erik	PROPN
taxlaw-7406	273	24	m.	m.	PROPN
taxlaw-7406	273	25	jensen	jensen	PROPN
taxlaw-7406	273	26	,	,	PUNCT
taxlaw-7406	273	27	the	the	DET
taxlaw-7406	273	28	deduction	deduction	NOUN
taxlaw-7406	273	29	of	of	ADP
taxlaw-7406	273	30	future	future	ADJ
taxlaw-7406	273	31	liabilities	liability	NOUN
taxlaw-7406	273	32	by	by	ADP
taxlaw-7406	273	33	accrual	accrual	ADJ
taxlaw-7406	273	34	-	-	PUNCT
taxlaw-7406	273	35	basis	basis	NOUN
taxlaw-7406	273	36	taxpayers	taxpayer	NOUN
taxlaw-7406	273	37	:	:	PUNCT
taxlaw-7406	273	38	premature	premature	ADJ
taxlaw-7406	273	39	accruals	accrual	NOUN
taxlaw-7406	273	40	,	,	PUNCT
taxlaw-7406	273	41	the	the	DET
taxlaw-7406	273	42	all	all	DET
taxlaw-7406	273	43	events	event	NOUN
taxlaw-7406	273	44	test	test	NOUN
taxlaw-7406	273	45	,	,	PUNCT
taxlaw-7406	273	46	and	and	CCONJ
taxlaw-7406	273	47	economic	economic	ADJ
taxlaw-7406	273	48	performance	performance	NOUN
taxlaw-7406	273	49	,	,	PUNCT
taxlaw-7406	273	50	37	37	NUM
taxlaw-7406	273	51	u.	u.	PROPN
taxlaw-7406	273	52	fla	fla	PROPN
taxlaw-7406	273	53	.	.	PUNCT
taxlaw-7406	274	1	l.	l.	PROPN
taxlaw-7406	274	2	rev	rev	PROPN
taxlaw-7406	274	3	.	.	PROPN
taxlaw-7406	274	4	443	443	NUM
taxlaw-7406	274	5	,	,	PUNCT
taxlaw-7406	274	6	465	465	NUM
taxlaw-7406	274	7	(	(	PUNCT
taxlaw-7406	274	8	1985	1985	NUM
taxlaw-7406	274	9	)	)	PUNCT
taxlaw-7406	274	10	.	.	PUNCT
taxlaw-7406	275	1	51	51	NUM
taxlaw-7406	275	2	this	this	DET
taxlaw-7406	275	3	problem	problem	NOUN
taxlaw-7406	275	4	,	,	PUNCT
taxlaw-7406	275	5	however	however	ADV
taxlaw-7406	275	6	,	,	PUNCT
taxlaw-7406	275	7	is	be	AUX
taxlaw-7406	275	8	not	not	PART
taxlaw-7406	275	9	completely	completely	ADV
taxlaw-7406	275	10	intractable	intractable	ADJ
taxlaw-7406	275	11	.	.	PUNCT
taxlaw-7406	276	1	defendants	defendant	NOUN
taxlaw-7406	276	2	could	could	AUX
taxlaw-7406	276	3	make	make	VERB
taxlaw-7406	276	4	their	their	PRON
taxlaw-7406	276	5	best	good	ADJ
taxlaw-7406	276	6	guesses	guess	NOUN
taxlaw-7406	276	7	about	about	ADP
taxlaw-7406	276	8	how	how	SCONJ
taxlaw-7406	276	9	claims	claim	NOUN
taxlaw-7406	276	10	will	will	AUX
taxlaw-7406	276	11	be	be	AUX
taxlaw-7406	276	12	resolved	resolve	VERB
taxlaw-7406	276	13	and	and	CCONJ
taxlaw-7406	276	14	then	then	ADV
taxlaw-7406	276	15	correct	correct	VERB
taxlaw-7406	276	16	their	their	PRON
taxlaw-7406	276	17	errors	error	NOUN
taxlaw-7406	276	18	when	when	SCONJ
taxlaw-7406	276	19	the	the	DET
taxlaw-7406	276	20	case	case	NOUN
taxlaw-7406	276	21	is	be	AUX
taxlaw-7406	276	22	ultimately	ultimately	ADV
taxlaw-7406	276	23	resolved	resolve	VERB
taxlaw-7406	276	24	.	.	PUNCT
taxlaw-7406	277	1	for	for	ADP
taxlaw-7406	277	2	example	example	NOUN
taxlaw-7406	277	3	,	,	PUNCT
taxlaw-7406	277	4	if	if	SCONJ
taxlaw-7406	277	5	a	a	DET
taxlaw-7406	277	6	defendant	defendant	NOUN
taxlaw-7406	277	7	claims	claim	VERB
taxlaw-7406	277	8	deductions	deduction	NOUN
taxlaw-7406	277	9	in	in	ADP
taxlaw-7406	277	10	earlier	early	ADJ
taxlaw-7406	277	11	years	year	NOUN
taxlaw-7406	277	12	for	for	ADP
taxlaw-7406	277	13	a	a	DET
taxlaw-7406	277	14	case	case	NOUN
taxlaw-7406	277	15	that	that	PRON
taxlaw-7406	277	16	ultimately	ultimately	ADV
taxlaw-7406	277	17	settles	settle	VERB
taxlaw-7406	277	18	with	with	ADP
taxlaw-7406	277	19	an	an	DET
taxlaw-7406	277	20	nda	nda	NOUN
taxlaw-7406	277	21	,	,	PUNCT
taxlaw-7406	277	22	the	the	DET
taxlaw-7406	277	23	defendant	defendant	NOUN
taxlaw-7406	277	24	would	would	AUX
taxlaw-7406	277	25	“	"	PUNCT
taxlaw-7406	277	26	recoup	recoup	VERB
taxlaw-7406	277	27	”	"	PUNCT
taxlaw-7406	277	28	the	the	DET
taxlaw-7406	277	29	earlier	early	ADJ
taxlaw-7406	277	30	deductions	deduction	NOUN
taxlaw-7406	277	31	in	in	ADP
taxlaw-7406	277	32	the	the	DET
taxlaw-7406	277	33	year	year	NOUN
taxlaw-7406	277	34	of	of	ADP
taxlaw-7406	277	35	settlement	settlement	NOUN
taxlaw-7406	277	36	by	by	ADP
taxlaw-7406	277	37	including	include	VERB
taxlaw-7406	277	38	them	they	PRON
taxlaw-7406	277	39	in	in	ADP
taxlaw-7406	277	40	gross	gross	ADJ
taxlaw-7406	277	41	income	income	NOUN
taxlaw-7406	277	42	.	.	PUNCT
taxlaw-7406	278	1	however	however	ADV
taxlaw-7406	278	2	,	,	PUNCT
taxlaw-7406	278	3	such	such	DET
taxlaw-7406	278	4	an	an	DET
taxlaw-7406	278	5	approach	approach	NOUN
taxlaw-7406	278	6	would	would	AUX
taxlaw-7406	278	7	still	still	ADV
taxlaw-7406	278	8	be	be	AUX
taxlaw-7406	278	9	fraught	fraught	ADJ
taxlaw-7406	278	10	with	with	ADP
taxlaw-7406	278	11	difficulties	difficulty	NOUN
taxlaw-7406	278	12	.	.	PUNCT
taxlaw-7406	279	1	for	for	ADP
taxlaw-7406	279	2	instance	instance	NOUN
taxlaw-7406	279	3	,	,	PUNCT
taxlaw-7406	279	4	the	the	DET
taxlaw-7406	279	5	earlier	early	ADJ
taxlaw-7406	279	6	deductions	deduction	NOUN
taxlaw-7406	279	7	could	could	AUX
taxlaw-7406	279	8	be	be	AUX
taxlaw-7406	279	9	challenged	challenge	VERB
taxlaw-7406	279	10	by	by	ADP
taxlaw-7406	279	11	the	the	DET
taxlaw-7406	279	12	irs	irs	PROPN
taxlaw-7406	279	13	as	as	ADP
taxlaw-7406	279	14	not	not	PART
taxlaw-7406	279	15	sufficiently	sufficiently	ADV
taxlaw-7406	279	16	probable	probable	ADJ
taxlaw-7406	279	17	to	to	PART
taxlaw-7406	279	18	justify	justify	VERB
taxlaw-7406	279	19	their	their	PRON
taxlaw-7406	279	20	deduction	deduction	NOUN
taxlaw-7406	279	21	.	.	PUNCT
taxlaw-7406	280	1	in	in	ADP
taxlaw-7406	280	2	addition	addition	NOUN
taxlaw-7406	280	3	,	,	PUNCT
taxlaw-7406	280	4	the	the	DET
taxlaw-7406	280	5	time	time	NOUN
taxlaw-7406	280	6	-	-	PUNCT
taxlaw-7406	280	7	value	value	NOUN
taxlaw-7406	280	8	of	of	ADP
taxlaw-7406	280	9	money	money	NOUN
taxlaw-7406	280	10	and	and	CCONJ
taxlaw-7406	280	11	the	the	DET
taxlaw-7406	280	12	possibility	possibility	NOUN
taxlaw-7406	280	13	of	of	ADP
taxlaw-7406	280	14	tax	tax	NOUN
taxlaw-7406	280	15	rate	rate	NOUN
taxlaw-7406	280	16	fluctuations	fluctuation	NOUN
taxlaw-7406	280	17	could	could	AUX
taxlaw-7406	280	18	cause	cause	VERB
taxlaw-7406	280	19	the	the	DET
taxlaw-7406	280	20	ex	ex	ADJ
taxlaw-7406	280	21	post	post	NOUN
taxlaw-7406	280	22	remedy	remedy	NOUN
taxlaw-7406	280	23	to	to	PART
taxlaw-7406	280	24	be	be	AUX
taxlaw-7406	280	25	highly	highly	ADV
taxlaw-7406	280	26	imprecise	imprecise	ADJ
taxlaw-7406	280	27	.	.	PUNCT
taxlaw-7406	281	1	52	52	NUM
taxlaw-7406	281	2	see	see	VERB
taxlaw-7406	281	3	treas	treas	PROPN
taxlaw-7406	281	4	.	.	PUNCT
taxlaw-7406	282	1	reg	reg	PROPN
taxlaw-7406	282	2	.	.	PUNCT
taxlaw-7406	283	1	§	§	PROPN
taxlaw-7406	283	2	1.263(a)–5(e	1.263(a)–5(e	PROPN
taxlaw-7406	283	3	)	)	PUNCT
taxlaw-7406	283	4	.	.	PUNCT
taxlaw-7406	284	1	53	53	NUM
taxlaw-7406	284	2	lawrence	lawrence	PROPN
taxlaw-7406	284	3	lokken	lokken	PROPN
taxlaw-7406	284	4	,	,	PUNCT
taxlaw-7406	284	5	capitalization	capitalization	NOUN
taxlaw-7406	284	6	:	:	PUNCT
taxlaw-7406	284	7	complexity	complexity	NOUN
taxlaw-7406	284	8	in	in	ADP
taxlaw-7406	284	9	simplicity	simplicity	NOUN
taxlaw-7406	284	10	,	,	PUNCT
taxlaw-7406	284	11	91	91	NUM
taxlaw-7406	284	12	tax	tax	NOUN
taxlaw-7406	284	13	notes	note	NOUN
taxlaw-7406	284	14	1357	1357	NUM
taxlaw-7406	284	15	,	,	PUNCT
taxlaw-7406	284	16	1366	1366	NUM
taxlaw-7406	284	17	(	(	PUNCT
taxlaw-7406	284	18	2001	2001	NUM
taxlaw-7406	284	19	)	)	PUNCT
taxlaw-7406	284	20	;	;	PUNCT
taxlaw-7406	284	21	rev	rev	PROPN
taxlaw-7406	284	22	.	.	PROPN
taxlaw-7406	284	23	rul	rul	NOUN
taxlaw-7406	284	24	.	.	PUNCT
taxlaw-7406	285	1	99–23	99–23	NUM
taxlaw-7406	285	2	,	,	PUNCT
taxlaw-7406	285	3	1999–1	1999–1	NUM
taxlaw-7406	285	4	cb	cb	PROPN
taxlaw-7406	285	5	998	998	NUM
taxlaw-7406	285	6	.	.	PUNCT
taxlaw-7406	286	1	54	54	NUM
taxlaw-7406	286	2	see	see	VERB
taxlaw-7406	286	3	treas	treas	PROPN
taxlaw-7406	286	4	.	.	PUNCT
taxlaw-7406	287	1	reg	reg	PROPN
taxlaw-7406	287	2	.	.	PUNCT
taxlaw-7406	288	1	§	§	PROPN
taxlaw-7406	288	2	1.263(a)–5(e	1.263(a)–5(e	PROPN
taxlaw-7406	288	3	)	)	PUNCT
taxlaw-7406	288	4	.	.	PUNCT
taxlaw-7406	289	1	55	55	NUM
taxlaw-7406	289	2	treas	trea	NOUN
taxlaw-7406	289	3	.	.	PUNCT
taxlaw-7406	290	1	reg	reg	PROPN
taxlaw-7406	290	2	.	.	PUNCT
taxlaw-7406	291	1	§	§	PROPN
taxlaw-7406	291	2	1	1	NUM
taxlaw-7406	291	3	.	.	PUNCT
taxlaw-7406	291	4	1.263(a)–5(e)(1)(i	1.263(a)–5(e)(1)(i	NUM
taxlaw-7406	291	5	)	)	PUNCT
taxlaw-7406	291	6	.	.	PUNCT
taxlaw-7406	292	1	56	56	NUM
taxlaw-7406	292	2	treas	trea	NOUN
taxlaw-7406	292	3	.	.	PUNCT
taxlaw-7406	293	1	reg	reg	PROPN
taxlaw-7406	293	2	.	.	PUNCT
taxlaw-7406	294	1	§	§	PROPN
taxlaw-7406	294	2	1.263(a)–5(e)(2	1.263(a)–5(e)(2	NOUN
taxlaw-7406	294	3	)	)	PUNCT
taxlaw-7406	294	4	.	.	PUNCT
taxlaw-7406	295	1	57	57	NUM
taxlaw-7406	296	1	i	i	PRON
taxlaw-7406	296	2	d.	d.	PROPN
taxlaw-7406	296	3	38	38	NUM
taxlaw-7406	296	4	columbia	columbia	PROPN
taxlaw-7406	296	5	journal	journal	PROPN
taxlaw-7406	296	6	of	of	ADP
taxlaw-7406	296	7	tax	tax	NOUN
taxlaw-7406	296	8	law	law	NOUN
taxlaw-7406	297	1	[	[	X
taxlaw-7406	297	2	vol	vol	NOUN
taxlaw-7406	297	3	12:27	12:27	NUM
taxlaw-7406	297	4	the	the	DET
taxlaw-7406	297	5	terms	term	NOUN
taxlaw-7406	297	6	of	of	ADP
taxlaw-7406	297	7	an	an	DET
taxlaw-7406	297	8	nda	nda	NOUN
taxlaw-7406	297	9	)	)	PUNCT
taxlaw-7406	297	10	,	,	PUNCT
taxlaw-7406	297	11	would	would	AUX
taxlaw-7406	297	12	be	be	AUX
taxlaw-7406	297	13	per	per	ADP
taxlaw-7406	297	14	se	se	X
taxlaw-7406	297	15	non	non	ADJ
taxlaw-7406	297	16	-	-	ADJ
taxlaw-7406	297	17	deductible	deductible	ADJ
taxlaw-7406	297	18	,	,	PUNCT
taxlaw-7406	297	19	regardless	regardless	ADV
taxlaw-7406	297	20	of	of	ADP
taxlaw-7406	297	21	when	when	SCONJ
taxlaw-7406	297	22	they	they	PRON
taxlaw-7406	297	23	are	be	AUX
taxlaw-7406	297	24	incurred	incur	VERB
taxlaw-7406	297	25	(	(	PUNCT
taxlaw-7406	297	26	assuming	assume	VERB
taxlaw-7406	297	27	of	of	ADP
taxlaw-7406	297	28	course	course	NOUN
taxlaw-7406	297	29	that	that	SCONJ
taxlaw-7406	297	30	the	the	DET
taxlaw-7406	297	31	settlement	settlement	NOUN
taxlaw-7406	297	32	ultimately	ultimately	ADV
taxlaw-7406	297	33	includes	include	VERB
taxlaw-7406	297	34	an	an	DET
taxlaw-7406	297	35	nda).58	nda).58	NOUN
taxlaw-7406	297	36	while	while	SCONJ
taxlaw-7406	297	37	a	a	DET
taxlaw-7406	297	38	narrow	narrow	ADJ
taxlaw-7406	297	39	interpretation	interpretation	NOUN
taxlaw-7406	297	40	is	be	AUX
taxlaw-7406	297	41	the	the	DET
taxlaw-7406	297	42	most	most	ADV
taxlaw-7406	297	43	reasonable	reasonable	ADJ
taxlaw-7406	297	44	,	,	PUNCT
taxlaw-7406	297	45	there	there	PRON
taxlaw-7406	297	46	are	be	VERB
taxlaw-7406	297	47	arguments	argument	NOUN
taxlaw-7406	297	48	in	in	ADP
taxlaw-7406	297	49	favor	favor	NOUN
taxlaw-7406	297	50	of	of	ADP
taxlaw-7406	297	51	a	a	DET
taxlaw-7406	297	52	broad	broad	ADJ
taxlaw-7406	297	53	interpretation	interpretation	NOUN
taxlaw-7406	297	54	.	.	PUNCT
taxlaw-7406	298	1	although	although	SCONJ
taxlaw-7406	298	2	the	the	DET
taxlaw-7406	298	3	legislative	legislative	ADJ
taxlaw-7406	298	4	history	history	NOUN
taxlaw-7406	298	5	behind	behind	ADP
taxlaw-7406	298	6	section	section	NOUN
taxlaw-7406	298	7	162(q	162(q	PROPN
taxlaw-7406	298	8	)	)	PUNCT
taxlaw-7406	298	9	is	be	AUX
taxlaw-7406	298	10	exceptionally	exceptionally	ADV
taxlaw-7406	298	11	sparse	sparse	ADJ
taxlaw-7406	298	12	,	,	PUNCT
taxlaw-7406	298	13	it	it	PRON
taxlaw-7406	298	14	arguably	arguably	ADV
taxlaw-7406	298	15	supports	support	VERB
taxlaw-7406	298	16	the	the	DET
taxlaw-7406	298	17	broad	broad	ADJ
taxlaw-7406	298	18	interpretation.59	interpretation.59	VERB
taxlaw-7406	298	19	the	the	DET
taxlaw-7406	298	20	disallowance	disallowance	NOUN
taxlaw-7406	298	21	of	of	ADP
taxlaw-7406	298	22	deductions	deduction	NOUN
taxlaw-7406	298	23	for	for	ADP
taxlaw-7406	298	24	payments	payment	NOUN
taxlaw-7406	298	25	related	relate	VERB
taxlaw-7406	298	26	to	to	ADP
taxlaw-7406	298	27	sexual	sexual	ADJ
taxlaw-7406	298	28	harassment	harassment	NOUN
taxlaw-7406	298	29	settlements	settlement	NOUN
taxlaw-7406	298	30	and	and	CCONJ
taxlaw-7406	298	31	associated	associate	VERB
taxlaw-7406	298	32	legal	legal	ADJ
taxlaw-7406	298	33	fees	fee	NOUN
taxlaw-7406	298	34	was	be	AUX
taxlaw-7406	298	35	not	not	PART
taxlaw-7406	298	36	included	include	VERB
taxlaw-7406	298	37	in	in	ADP
taxlaw-7406	298	38	the	the	DET
taxlaw-7406	298	39	original	original	ADJ
taxlaw-7406	298	40	house	house	NOUN
taxlaw-7406	298	41	bill	bill	NOUN
taxlaw-7406	298	42	,	,	PUNCT
taxlaw-7406	298	43	but	but	CCONJ
taxlaw-7406	298	44	added	add	VERB
taxlaw-7406	298	45	later	later	ADV
taxlaw-7406	298	46	through	through	ADP
taxlaw-7406	298	47	a	a	DET
taxlaw-7406	298	48	senate	senate	PROPN
taxlaw-7406	298	49	amendment.60	amendment.60	PROPN
taxlaw-7406	298	50	in	in	ADP
taxlaw-7406	298	51	the	the	DET
taxlaw-7406	298	52	conference	conference	NOUN
taxlaw-7406	298	53	report	report	NOUN
taxlaw-7406	298	54	,	,	PUNCT
taxlaw-7406	298	55	the	the	DET
taxlaw-7406	298	56	senate	senate	PROPN
taxlaw-7406	298	57	amendment	amendment	PROPN
taxlaw-7406	298	58	,	,	PUNCT
taxlaw-7406	298	59	which	which	PRON
taxlaw-7406	298	60	ultimately	ultimately	ADV
taxlaw-7406	298	61	became	become	VERB
taxlaw-7406	298	62	section	section	NOUN
taxlaw-7406	298	63	162(q	162(q	PROPN
taxlaw-7406	298	64	)	)	PUNCT
taxlaw-7406	298	65	,	,	PUNCT
taxlaw-7406	298	66	described	describe	VERB
taxlaw-7406	298	67	the	the	DET
taxlaw-7406	298	68	provision	provision	NOUN
taxlaw-7406	298	69	as	as	SCONJ
taxlaw-7406	298	70	follows	follow	VERB
taxlaw-7406	298	71	:	:	PUNCT
taxlaw-7406	298	72	“	"	PUNCT
taxlaw-7406	298	73	under	under	ADP
taxlaw-7406	298	74	the	the	DET
taxlaw-7406	298	75	provision	provision	NOUN
taxlaw-7406	298	76	,	,	PUNCT
taxlaw-7406	298	77	no	no	DET
taxlaw-7406	298	78	deduction	deduction	NOUN
taxlaw-7406	298	79	is	be	AUX
taxlaw-7406	298	80	allowed	allow	VERB
taxlaw-7406	298	81	for	for	ADP
taxlaw-7406	298	82	any	any	DET
taxlaw-7406	298	83	settlement	settlement	NOUN
taxlaw-7406	298	84	,	,	PUNCT
taxlaw-7406	298	85	payout	payout	NOUN
taxlaw-7406	298	86	,	,	PUNCT
taxlaw-7406	298	87	or	or	CCONJ
taxlaw-7406	298	88	attorney	attorney	NOUN
taxlaw-7406	298	89	fees	fee	NOUN
taxlaw-7406	298	90	related	relate	VERB
taxlaw-7406	298	91	to	to	ADP
taxlaw-7406	298	92	sexual	sexual	ADJ
taxlaw-7406	298	93	harassment	harassment	NOUN
taxlaw-7406	298	94	or	or	CCONJ
taxlaw-7406	298	95	sexual	sexual	ADJ
taxlaw-7406	298	96	abuse	abuse	NOUN
taxlaw-7406	298	97	if	if	SCONJ
taxlaw-7406	298	98	such	such	ADJ
taxlaw-7406	298	99	payments	payment	NOUN
taxlaw-7406	298	100	are	be	AUX
taxlaw-7406	298	101	subject	subject	ADJ
taxlaw-7406	298	102	to	to	ADP
taxlaw-7406	298	103	a	a	DET
taxlaw-7406	298	104	nondisclosure	nondisclosure	NOUN
taxlaw-7406	298	105	agreement	agreement	NOUN
taxlaw-7406	298	106	.	.	PUNCT
taxlaw-7406	299	1	”61	”61	NOUN
taxlaw-7406	299	2	this	this	DET
taxlaw-7406	299	3	language	language	NOUN
taxlaw-7406	299	4	is	be	AUX
taxlaw-7406	299	5	consistent	consistent	ADJ
taxlaw-7406	299	6	with	with	ADP
taxlaw-7406	299	7	a	a	DET
taxlaw-7406	299	8	broad	broad	ADJ
taxlaw-7406	299	9	interpretation	interpretation	NOUN
taxlaw-7406	299	10	because	because	SCONJ
taxlaw-7406	299	11	it	it	PRON
taxlaw-7406	299	12	conditions	condition	VERB
taxlaw-7406	299	13	disallowance	disallowance	NOUN
taxlaw-7406	299	14	on	on	ADP
taxlaw-7406	299	15	the	the	DET
taxlaw-7406	299	16	attorney	attorney	NOUN
taxlaw-7406	299	17	’s	’s	PART
taxlaw-7406	299	18	fees	fee	NOUN
taxlaw-7406	299	19	relating	relate	VERB
taxlaw-7406	299	20	to	to	ADP
taxlaw-7406	299	21	the	the	DET
taxlaw-7406	299	22	underlying	underlie	VERB
taxlaw-7406	299	23	sexual	sexual	ADJ
taxlaw-7406	299	24	harassment	harassment	NOUN
taxlaw-7406	299	25	or	or	CCONJ
taxlaw-7406	299	26	sexual	sexual	ADJ
taxlaw-7406	299	27	abuse	abuse	NOUN
taxlaw-7406	299	28	.	.	PUNCT
taxlaw-7406	300	1	thus	thus	ADV
taxlaw-7406	300	2	,	,	PUNCT
taxlaw-7406	300	3	the	the	DET
taxlaw-7406	300	4	language	language	NOUN
taxlaw-7406	300	5	of	of	ADP
taxlaw-7406	300	6	the	the	DET
taxlaw-7406	300	7	conference	conference	NOUN
taxlaw-7406	300	8	report	report	NOUN
taxlaw-7406	300	9	is	be	AUX
taxlaw-7406	300	10	suggestive	suggestive	ADJ
taxlaw-7406	300	11	of	of	ADP
taxlaw-7406	300	12	a	a	DET
taxlaw-7406	300	13	broad	broad	ADJ
taxlaw-7406	300	14	interpretation	interpretation	NOUN
taxlaw-7406	300	15	.	.	PUNCT
taxlaw-7406	301	1	there	there	PRON
taxlaw-7406	301	2	is	be	VERB
taxlaw-7406	301	3	also	also	ADV
taxlaw-7406	301	4	a	a	DET
taxlaw-7406	301	5	policy	policy	NOUN
taxlaw-7406	301	6	argument	argument	NOUN
taxlaw-7406	301	7	in	in	ADP
taxlaw-7406	301	8	favor	favor	NOUN
taxlaw-7406	301	9	of	of	ADP
taxlaw-7406	301	10	a	a	DET
taxlaw-7406	301	11	broad	broad	ADJ
taxlaw-7406	301	12	interpretation	interpretation	NOUN
taxlaw-7406	301	13	.	.	PUNCT
taxlaw-7406	302	1	in	in	ADP
taxlaw-7406	302	2	a	a	DET
taxlaw-7406	302	3	protracted	protract	VERB
taxlaw-7406	302	4	litigation	litigation	NOUN
taxlaw-7406	302	5	,	,	PUNCT
taxlaw-7406	302	6	the	the	DET
taxlaw-7406	302	7	narrow	narrow	ADJ
taxlaw-7406	302	8	interpretation	interpretation	NOUN
taxlaw-7406	302	9	could	could	AUX
taxlaw-7406	302	10	mean	mean	VERB
taxlaw-7406	302	11	that	that	SCONJ
taxlaw-7406	302	12	the	the	DET
taxlaw-7406	302	13	vast	vast	ADJ
taxlaw-7406	302	14	majority	majority	NOUN
taxlaw-7406	302	15	of	of	ADP
taxlaw-7406	302	16	attorney	attorney	NOUN
taxlaw-7406	302	17	’s	’s	PART
taxlaw-7406	302	18	fees	fee	NOUN
taxlaw-7406	302	19	will	will	AUX
taxlaw-7406	302	20	remain	remain	VERB
taxlaw-7406	302	21	deductible	deductible	ADJ
taxlaw-7406	302	22	even	even	ADV
taxlaw-7406	302	23	though	though	SCONJ
taxlaw-7406	302	24	the	the	DET
taxlaw-7406	302	25	ultimate	ultimate	ADJ
taxlaw-7406	302	26	settlement	settlement	NOUN
taxlaw-7406	302	27	includes	include	VERB
taxlaw-7406	302	28	an	an	DET
taxlaw-7406	302	29	nda	nda	NOUN
taxlaw-7406	302	30	.	.	PUNCT
taxlaw-7406	303	1	only	only	ADV
taxlaw-7406	303	2	the	the	DET
taxlaw-7406	303	3	attorney	attorney	NOUN
taxlaw-7406	303	4	’s	’s	PART
taxlaw-7406	303	5	fees	fee	NOUN
taxlaw-7406	303	6	very	very	ADV
taxlaw-7406	303	7	close	close	ADV
taxlaw-7406	303	8	to	to	ADP
taxlaw-7406	303	9	the	the	DET
taxlaw-7406	303	10	“	"	PUNCT
taxlaw-7406	303	11	finish	finish	NOUN
taxlaw-7406	303	12	line	line	NOUN
taxlaw-7406	303	13	”	"	PUNCT
taxlaw-7406	303	14	would	would	AUX
taxlaw-7406	303	15	be	be	AUX
taxlaw-7406	303	16	non	non	ADJ
taxlaw-7406	303	17	-	-	ADJ
taxlaw-7406	303	18	deductible	deductible	ADJ
taxlaw-7406	303	19	,	,	PUNCT
taxlaw-7406	303	20	as	as	ADP
taxlaw-7406	303	21	would	would	AUX
taxlaw-7406	303	22	(	(	PUNCT
taxlaw-7406	303	23	of	of	ADP
taxlaw-7406	303	24	course	course	NOUN
taxlaw-7406	303	25	)	)	PUNCT
taxlaw-7406	303	26	the	the	DET
taxlaw-7406	303	27	settlement	settlement	NOUN
taxlaw-7406	303	28	itself	itself	PRON
taxlaw-7406	303	29	.	.	PUNCT
taxlaw-7406	304	1	this	this	PRON
taxlaw-7406	304	2	could	could	AUX
taxlaw-7406	304	3	exacerbate	exacerbate	VERB
taxlaw-7406	304	4	section	section	NOUN
taxlaw-7406	304	5	162(q	162(q	PROPN
taxlaw-7406	304	6	)	)	PUNCT
taxlaw-7406	304	7	’s	’s	PART
taxlaw-7406	304	8	perverse	perverse	ADJ
taxlaw-7406	304	9	incentive	incentive	NOUN
taxlaw-7406	304	10	of	of	ADP
taxlaw-7406	304	11	discouraging	discourage	VERB
taxlaw-7406	304	12	settlement	settlement	NOUN
taxlaw-7406	304	13	.	.	PUNCT
taxlaw-7406	305	1	for	for	ADP
taxlaw-7406	305	2	instance	instance	NOUN
taxlaw-7406	305	3	,	,	PUNCT
taxlaw-7406	305	4	assume	assume	VERB
taxlaw-7406	305	5	that	that	SCONJ
taxlaw-7406	305	6	a	a	DET
taxlaw-7406	305	7	defendant	defendant	NOUN
taxlaw-7406	305	8	believes	believe	VERB
taxlaw-7406	305	9	that	that	SCONJ
taxlaw-7406	305	10	for	for	ADP
taxlaw-7406	305	11	each	each	DET
taxlaw-7406	305	12	dollar	dollar	NOUN
taxlaw-7406	305	13	of	of	ADP
taxlaw-7406	305	14	additional	additional	ADJ
taxlaw-7406	305	15	attorney	attorney	NOUN
taxlaw-7406	305	16	’s	’s	PART
taxlaw-7406	305	17	fees	fee	NOUN
taxlaw-7406	305	18	spent	spend	VERB
taxlaw-7406	305	19	,	,	PUNCT
taxlaw-7406	305	20	it	it	PRON
taxlaw-7406	305	21	will	will	AUX
taxlaw-7406	305	22	reduce	reduce	VERB
taxlaw-7406	305	23	the	the	DET
taxlaw-7406	305	24	eventual	eventual	ADJ
taxlaw-7406	305	25	settlement	settlement	NOUN
taxlaw-7406	305	26	(	(	PUNCT
taxlaw-7406	305	27	which	which	PRON
taxlaw-7406	305	28	will	will	AUX
taxlaw-7406	305	29	include	include	VERB
taxlaw-7406	305	30	an	an	DET
taxlaw-7406	305	31	nda	nda	NOUN
taxlaw-7406	305	32	)	)	PUNCT
taxlaw-7406	305	33	by	by	ADP
taxlaw-7406	305	34	$	$	SYM
taxlaw-7406	305	35	0.95	0.95	NUM
taxlaw-7406	305	36	.	.	PUNCT
taxlaw-7406	306	1	absent	absent	ADJ
taxlaw-7406	306	2	section	section	NOUN
taxlaw-7406	306	3	162(q)(2	162(q)(2	NUM
taxlaw-7406	306	4	)	)	PUNCT
taxlaw-7406	307	1	,	,	PUNCT
taxlaw-7406	307	2	this	this	DET
taxlaw-7406	307	3	state	state	NOUN
taxlaw-7406	307	4	of	of	ADP
taxlaw-7406	307	5	affairs	affair	NOUN
taxlaw-7406	307	6	should	should	AUX
taxlaw-7406	307	7	cause	cause	VERB
taxlaw-7406	307	8	the	the	DET
taxlaw-7406	307	9	defendant	defendant	NOUN
taxlaw-7406	307	10	to	to	PART
taxlaw-7406	307	11	immediately	immediately	ADV
taxlaw-7406	307	12	settle	settle	VERB
taxlaw-7406	307	13	the	the	DET
taxlaw-7406	307	14	case	case	NOUN
taxlaw-7406	307	15	,	,	PUNCT
taxlaw-7406	307	16	because	because	SCONJ
taxlaw-7406	307	17	prolonging	prolong	VERB
taxlaw-7406	307	18	the	the	DET
taxlaw-7406	307	19	litigation	litigation	NOUN
taxlaw-7406	307	20	is	be	AUX
taxlaw-7406	307	21	more	more	ADV
taxlaw-7406	307	22	costly	costly	ADJ
taxlaw-7406	307	23	than	than	ADP
taxlaw-7406	307	24	settlement	settlement	NOUN
taxlaw-7406	307	25	.	.	PUNCT
taxlaw-7406	308	1	but	but	CCONJ
taxlaw-7406	308	2	with	with	ADP
taxlaw-7406	308	3	the	the	DET
taxlaw-7406	308	4	advent	advent	NOUN
taxlaw-7406	308	5	of	of	ADP
taxlaw-7406	308	6	section	section	NOUN
taxlaw-7406	308	7	162(q)(2	162(q)(2	NUM
taxlaw-7406	308	8	)	)	PUNCT
taxlaw-7406	308	9	,	,	PUNCT
taxlaw-7406	308	10	in	in	ADP
taxlaw-7406	308	11	conjunction	conjunction	NOUN
taxlaw-7406	308	12	with	with	ADP
taxlaw-7406	308	13	a	a	DET
taxlaw-7406	308	14	narrow	narrow	ADJ
taxlaw-7406	308	15	interpretation	interpretation	NOUN
taxlaw-7406	308	16	of	of	ADP
taxlaw-7406	308	17	its	its	PRON
taxlaw-7406	308	18	language	language	NOUN
taxlaw-7406	308	19	,	,	PUNCT
taxlaw-7406	308	20	this	this	DET
taxlaw-7406	308	21	incentive	incentive	NOUN
taxlaw-7406	308	22	is	be	AUX
taxlaw-7406	308	23	turned	turn	VERB
taxlaw-7406	308	24	on	on	ADP
taxlaw-7406	308	25	its	its	PRON
taxlaw-7406	308	26	head	head	NOUN
taxlaw-7406	308	27	,	,	PUNCT
taxlaw-7406	308	28	assuming	assume	VERB
taxlaw-7406	308	29	the	the	DET
taxlaw-7406	308	30	attorney	attorney	NOUN
taxlaw-7406	308	31	’s	’s	PART
taxlaw-7406	308	32	fees	fee	NOUN
taxlaw-7406	308	33	are	be	AUX
taxlaw-7406	308	34	deductible	deductible	ADJ
taxlaw-7406	308	35	.	.	PUNCT
taxlaw-7406	309	1	this	this	PRON
taxlaw-7406	309	2	is	be	AUX
taxlaw-7406	309	3	because	because	SCONJ
taxlaw-7406	309	4	the	the	DET
taxlaw-7406	309	5	after	after	ADP
taxlaw-7406	309	6	-	-	PUNCT
taxlaw-7406	309	7	tax	tax	NOUN
taxlaw-7406	309	8	cost	cost	NOUN
taxlaw-7406	309	9	of	of	ADP
taxlaw-7406	309	10	one	one	NUM
taxlaw-7406	309	11	dollar	dollar	NOUN
taxlaw-7406	309	12	of	of	ADP
taxlaw-7406	309	13	attorney	attorney	NOUN
taxlaw-7406	309	14	’s	’s	PART
taxlaw-7406	309	15	fees	fee	NOUN
taxlaw-7406	309	16	would	would	AUX
taxlaw-7406	309	17	equal	equal	VERB
taxlaw-7406	309	18	$	$	SYM
taxlaw-7406	309	19	0.79	0.79	NUM
taxlaw-7406	309	20	,	,	PUNCT
taxlaw-7406	309	21	while	while	SCONJ
taxlaw-7406	309	22	the	the	DET
taxlaw-7406	309	23	after	after	ADP
taxlaw-7406	309	24	-	-	PUNCT
taxlaw-7406	309	25	tax	tax	NOUN
taxlaw-7406	309	26	cost	cost	NOUN
taxlaw-7406	309	27	of	of	ADP
taxlaw-7406	309	28	$	$	SYM
taxlaw-7406	309	29	0.95	0.95	NUM
taxlaw-7406	309	30	of	of	ADP
taxlaw-7406	309	31	settlement	settlement	NOUN
taxlaw-7406	309	32	will	will	AUX
taxlaw-7406	309	33	remain	remain	VERB
taxlaw-7406	309	34	$	$	SYM
taxlaw-7406	309	35	0.95	0.95	NUM
taxlaw-7406	309	36	.	.	PUNCT
taxlaw-7406	310	1	62	62	NUM
taxlaw-7406	310	2	accordingly	accordingly	ADV
taxlaw-7406	311	1	,	,	PUNCT
taxlaw-7406	311	2	the	the	DET
taxlaw-7406	311	3	defendant	defendant	NOUN
taxlaw-7406	311	4	should	should	AUX
taxlaw-7406	311	5	not	not	PART
taxlaw-7406	311	6	settle	settle	VERB
taxlaw-7406	311	7	.	.	PUNCT
taxlaw-7406	312	1	a	a	DET
taxlaw-7406	312	2	broad	broad	ADJ
taxlaw-7406	312	3	interpretation	interpretation	NOUN
taxlaw-7406	312	4	would	would	AUX
taxlaw-7406	312	5	mitigate	mitigate	VERB
taxlaw-7406	312	6	this	this	DET
taxlaw-7406	312	7	problem	problem	NOUN
taxlaw-7406	312	8	because	because	SCONJ
taxlaw-7406	312	9	all	all	PRON
taxlaw-7406	312	10	of	of	ADP
taxlaw-7406	312	11	the	the	DET
taxlaw-7406	312	12	defendant	defendant	NOUN
taxlaw-7406	312	13	’s	’s	PART
taxlaw-7406	312	14	attorney	attorney	NOUN
taxlaw-7406	312	15	’s	’s	PART
taxlaw-7406	312	16	fees	fee	NOUN
taxlaw-7406	312	17	would	would	AUX
taxlaw-7406	312	18	be	be	AUX
taxlaw-7406	312	19	non	non	ADJ
taxlaw-7406	312	20	-	-	ADJ
taxlaw-7406	312	21	deductible	deductible	ADJ
taxlaw-7406	312	22	.	.	PUNCT
taxlaw-7406	313	1	this	this	DET
taxlaw-7406	313	2	sort	sort	NOUN
taxlaw-7406	313	3	of	of	ADP
taxlaw-7406	313	4	policy	policy	NOUN
taxlaw-7406	313	5	analysis	analysis	NOUN
taxlaw-7406	313	6	is	be	AUX
taxlaw-7406	313	7	presumably	presumably	ADV
taxlaw-7406	313	8	what	what	PRON
taxlaw-7406	313	9	motivated	motivated	ADJ
taxlaw-7406	313	10	congress	congress	PROPN
taxlaw-7406	313	11	to	to	PART
taxlaw-7406	313	12	deny	deny	VERB
taxlaw-7406	313	13	deductions	deduction	NOUN
taxlaw-7406	313	14	not	not	PART
taxlaw-7406	313	15	only	only	ADV
taxlaw-7406	313	16	for	for	ADP
taxlaw-7406	313	17	settlements	settlement	NOUN
taxlaw-7406	313	18	but	but	CCONJ
taxlaw-7406	313	19	for	for	ADP
taxlaw-7406	313	20	related	related	ADJ
taxlaw-7406	313	21	attorney	attorney	NOUN
taxlaw-7406	313	22	’s	’s	PART
taxlaw-7406	313	23	fees	fee	NOUN
taxlaw-7406	313	24	as	as	ADV
taxlaw-7406	313	25	well	well	ADV
taxlaw-7406	313	26	.	.	PUNCT
taxlaw-7406	314	1	a	a	DET
taxlaw-7406	314	2	tax	tax	NOUN
taxlaw-7406	314	3	incentive	incentive	NOUN
taxlaw-7406	314	4	for	for	SCONJ
taxlaw-7406	314	5	defendants	defendant	NOUN
taxlaw-7406	314	6	to	to	PART
taxlaw-7406	314	7	pay	pay	VERB
taxlaw-7406	314	8	greater	great	ADJ
taxlaw-7406	314	9	attorney	attorney	NOUN
taxlaw-7406	314	10	’s	’s	PART
taxlaw-7406	314	11	fees	fee	NOUN
taxlaw-7406	314	12	to	to	PART
taxlaw-7406	314	13	bid	bid	VERB
taxlaw-7406	314	14	down	down	ADP
taxlaw-7406	314	15	settlement	settlement	NOUN
taxlaw-7406	314	16	values	value	NOUN
taxlaw-7406	314	17	is	be	AUX
taxlaw-7406	314	18	obviously	obviously	ADV
taxlaw-7406	314	19	problematic	problematic	ADJ
taxlaw-7406	314	20	.	.	PUNCT
taxlaw-7406	315	1	despite	despite	SCONJ
taxlaw-7406	315	2	the	the	DET
taxlaw-7406	315	3	purposive	purposive	NOUN
taxlaw-7406	315	4	and	and	CCONJ
taxlaw-7406	315	5	policy	policy	NOUN
taxlaw-7406	315	6	arguments	argument	NOUN
taxlaw-7406	315	7	that	that	PRON
taxlaw-7406	315	8	may	may	AUX
taxlaw-7406	315	9	be	be	AUX
taxlaw-7406	315	10	offered	offer	VERB
taxlaw-7406	315	11	in	in	ADP
taxlaw-7406	315	12	support	support	NOUN
taxlaw-7406	315	13	of	of	ADP
taxlaw-7406	315	14	a	a	DET
taxlaw-7406	315	15	broader	broad	ADJ
taxlaw-7406	315	16	interpretation	interpretation	NOUN
taxlaw-7406	315	17	,	,	PUNCT
taxlaw-7406	315	18	ultimately	ultimately	ADV
taxlaw-7406	315	19	the	the	DET
taxlaw-7406	315	20	statutory	statutory	ADJ
taxlaw-7406	315	21	language	language	NOUN
taxlaw-7406	315	22	and	and	CCONJ
taxlaw-7406	315	23	practical	practical	ADJ
taxlaw-7406	315	24	considerations	consideration	NOUN
taxlaw-7406	315	25	counsel	counsel	NOUN
taxlaw-7406	315	26	in	in	ADP
taxlaw-7406	315	27	favor	favor	NOUN
taxlaw-7406	315	28	of	of	ADP
taxlaw-7406	315	29	a	a	DET
taxlaw-7406	315	30	narrow	narrow	ADJ
taxlaw-7406	315	31	interpretation	interpretation	NOUN
taxlaw-7406	315	32	.	.	PUNCT
taxlaw-7406	316	1	furthermore	furthermore	ADV
taxlaw-7406	316	2	,	,	PUNCT
taxlaw-7406	316	3	congress	congress	PROPN
taxlaw-7406	316	4	did	do	AUX
taxlaw-7406	316	5	not	not	PART
taxlaw-7406	316	6	create	create	VERB
taxlaw-7406	316	7	any	any	DET
taxlaw-7406	316	8	mechanism	mechanism	NOUN
taxlaw-7406	316	9	to	to	PART
taxlaw-7406	316	10	deal	deal	VERB
taxlaw-7406	316	11	with	with	ADP
taxlaw-7406	316	12	the	the	DET
taxlaw-7406	316	13	multi	multi	ADJ
taxlaw-7406	316	14	-	-	ADJ
taxlaw-7406	316	15	year	year	NOUN
taxlaw-7406	316	16	litigation	litigation	NOUN
taxlaw-7406	316	17	issues	issue	NOUN
taxlaw-7406	316	18	that	that	PRON
taxlaw-7406	316	19	would	would	AUX
taxlaw-7406	316	20	necessarily	necessarily	ADV
taxlaw-7406	316	21	arise	arise	VERB
taxlaw-7406	316	22	under	under	ADP
taxlaw-7406	316	23	58	58	NUM
taxlaw-7406	316	24	a	a	DET
taxlaw-7406	316	25	related	related	ADJ
taxlaw-7406	316	26	issue	issue	NOUN
taxlaw-7406	316	27	is	be	AUX
taxlaw-7406	316	28	whether	whether	SCONJ
taxlaw-7406	316	29	costs	cost	NOUN
taxlaw-7406	316	30	of	of	ADP
taxlaw-7406	316	31	in	in	ADP
taxlaw-7406	316	32	-	-	PUNCT
taxlaw-7406	316	33	house	house	NOUN
taxlaw-7406	316	34	counsel	counsel	NOUN
taxlaw-7406	316	35	effort	effort	NOUN
taxlaw-7406	316	36	would	would	AUX
taxlaw-7406	316	37	be	be	AUX
taxlaw-7406	316	38	considered	consider	VERB
taxlaw-7406	316	39	attorney	attorney	NOUN
taxlaw-7406	316	40	’s	’s	PART
taxlaw-7406	316	41	fees	fee	NOUN
taxlaw-7406	316	42	subject	subject	ADJ
taxlaw-7406	316	43	to	to	ADP
taxlaw-7406	316	44	disallowance	disallowance	NOUN
taxlaw-7406	316	45	under	under	ADP
taxlaw-7406	316	46	section	section	NOUN
taxlaw-7406	316	47	162(q)(2	162(q)(2	NUM
taxlaw-7406	316	48	)	)	PUNCT
taxlaw-7406	316	49	.	.	PUNCT
taxlaw-7406	317	1	if	if	SCONJ
taxlaw-7406	317	2	so	so	ADV
taxlaw-7406	317	3	,	,	PUNCT
taxlaw-7406	317	4	in	in	ADP
taxlaw-7406	317	5	-	-	PUNCT
taxlaw-7406	317	6	house	house	NOUN
taxlaw-7406	317	7	counsel	counsel	NOUN
taxlaw-7406	317	8	salaries	salary	NOUN
taxlaw-7406	317	9	would	would	AUX
taxlaw-7406	317	10	have	have	VERB
taxlaw-7406	317	11	to	to	PART
taxlaw-7406	317	12	be	be	AUX
taxlaw-7406	317	13	allocated	allocate	VERB
taxlaw-7406	317	14	between	between	ADP
taxlaw-7406	317	15	the	the	DET
taxlaw-7406	317	16	portion	portion	NOUN
taxlaw-7406	317	17	subject	subject	ADJ
taxlaw-7406	317	18	to	to	ADP
taxlaw-7406	317	19	section	section	NOUN
taxlaw-7406	317	20	162(q)(2	162(q)(2	NUM
taxlaw-7406	317	21	)	)	PUNCT
taxlaw-7406	317	22	,	,	PUNCT
taxlaw-7406	317	23	which	which	PRON
taxlaw-7406	317	24	would	would	AUX
taxlaw-7406	317	25	not	not	PART
taxlaw-7406	317	26	be	be	AUX
taxlaw-7406	317	27	deductible	deductible	ADJ
taxlaw-7406	317	28	,	,	PUNCT
taxlaw-7406	317	29	and	and	CCONJ
taxlaw-7406	317	30	the	the	DET
taxlaw-7406	317	31	remaining	remain	VERB
taxlaw-7406	317	32	portion	portion	NOUN
taxlaw-7406	317	33	,	,	PUNCT
taxlaw-7406	317	34	which	which	PRON
taxlaw-7406	317	35	would	would	AUX
taxlaw-7406	317	36	be	be	AUX
taxlaw-7406	317	37	deductible	deductible	ADJ
taxlaw-7406	317	38	.	.	PUNCT
taxlaw-7406	318	1	such	such	ADJ
taxlaw-7406	318	2	allocations	allocation	NOUN
taxlaw-7406	318	3	could	could	AUX
taxlaw-7406	318	4	be	be	AUX
taxlaw-7406	318	5	difficult	difficult	ADJ
taxlaw-7406	318	6	for	for	SCONJ
taxlaw-7406	318	7	defendants	defendant	NOUN
taxlaw-7406	318	8	to	to	PART
taxlaw-7406	318	9	make	make	VERB
taxlaw-7406	318	10	and	and	CCONJ
taxlaw-7406	318	11	for	for	ADP
taxlaw-7406	318	12	the	the	DET
taxlaw-7406	318	13	irs	irs	PROPN
taxlaw-7406	318	14	to	to	ADP
taxlaw-7406	318	15	police	police	NOUN
taxlaw-7406	318	16	because	because	SCONJ
taxlaw-7406	318	17	in	in	ADP
taxlaw-7406	318	18	-	-	PUNCT
taxlaw-7406	318	19	house	house	NOUN
taxlaw-7406	318	20	counsel	counsel	NOUN
taxlaw-7406	318	21	generally	generally	ADV
taxlaw-7406	318	22	do	do	AUX
taxlaw-7406	318	23	not	not	PART
taxlaw-7406	318	24	track	track	VERB
taxlaw-7406	318	25	their	their	PRON
taxlaw-7406	318	26	time	time	NOUN
taxlaw-7406	318	27	.	.	PUNCT
taxlaw-7406	319	1	on	on	ADP
taxlaw-7406	319	2	the	the	DET
taxlaw-7406	319	3	other	other	ADJ
taxlaw-7406	319	4	hand	hand	NOUN
taxlaw-7406	319	5	,	,	PUNCT
taxlaw-7406	319	6	a	a	DET
taxlaw-7406	319	7	rule	rule	NOUN
taxlaw-7406	319	8	that	that	PRON
taxlaw-7406	319	9	flatly	flatly	ADV
taxlaw-7406	319	10	exempts	exempt	VERB
taxlaw-7406	319	11	all	all	DET
taxlaw-7406	319	12	inhouse	inhouse	NOUN
taxlaw-7406	319	13	salaries	salary	NOUN
taxlaw-7406	319	14	from	from	ADP
taxlaw-7406	319	15	section	section	NOUN
taxlaw-7406	319	16	162(q)(2	162(q)(2	NUM
taxlaw-7406	319	17	)	)	PUNCT
taxlaw-7406	319	18	would	would	AUX
taxlaw-7406	319	19	preference	preference	VERB
taxlaw-7406	319	20	in	in	ADP
taxlaw-7406	319	21	-	-	PUNCT
taxlaw-7406	319	22	house	house	NOUN
taxlaw-7406	319	23	legal	legal	ADJ
taxlaw-7406	319	24	work	work	NOUN
taxlaw-7406	319	25	over	over	ADP
taxlaw-7406	319	26	outside	outside	ADJ
taxlaw-7406	319	27	counsel	counsel	NOUN
taxlaw-7406	319	28	.	.	PUNCT
taxlaw-7406	320	1	the	the	DET
taxlaw-7406	320	2	2003	2003	NUM
taxlaw-7406	320	3	regulations	regulation	NOUN
taxlaw-7406	320	4	discussed	discuss	VERB
taxlaw-7406	320	5	above	above	ADP
taxlaw-7406	320	6	resolve	resolve	VERB
taxlaw-7406	320	7	this	this	DET
taxlaw-7406	320	8	dilemma	dilemma	NOUN
taxlaw-7406	320	9	by	by	ADP
taxlaw-7406	320	10	generally	generally	ADV
taxlaw-7406	320	11	allowing	allow	VERB
taxlaw-7406	320	12	immediate	immediate	ADJ
taxlaw-7406	320	13	deduction	deduction	NOUN
taxlaw-7406	320	14	of	of	ADP
taxlaw-7406	320	15	employee	employee	NOUN
taxlaw-7406	320	16	compensation	compensation	NOUN
taxlaw-7406	320	17	.	.	PUNCT
taxlaw-7406	321	1	see	see	VERB
taxlaw-7406	321	2	treas	treas	PROPN
taxlaw-7406	321	3	.	.	PUNCT
taxlaw-7406	322	1	reg	reg	PROPN
taxlaw-7406	322	2	.	.	PUNCT
taxlaw-7406	323	1	§	§	PROPN
taxlaw-7406	323	2	1.263(a)–5(d)(1	1.263(a)–5(d)(1	NUM
taxlaw-7406	323	3	)	)	PUNCT
taxlaw-7406	323	4	.	.	PUNCT
taxlaw-7406	324	1	59	59	NUM
taxlaw-7406	324	2	see	see	VERB
taxlaw-7406	324	3	h.r	h.r	PROPN
taxlaw-7406	324	4	.	.	PROPN
taxlaw-7406	324	5	rep	rep	PROPN
taxlaw-7406	324	6	.	.	PROPN
taxlaw-7406	325	1	no	no	PROPN
taxlaw-7406	325	2	.	.	NOUN
taxlaw-7406	326	1	115	115	NUM
taxlaw-7406	326	2	-	-	SYM
taxlaw-7406	326	3	466	466	NUM
taxlaw-7406	326	4	,	,	PUNCT
taxlaw-7406	326	5	at	at	ADP
taxlaw-7406	326	6	431	431	NUM
taxlaw-7406	326	7	(	(	PUNCT
taxlaw-7406	326	8	2017	2017	NUM
taxlaw-7406	326	9	)	)	PUNCT
taxlaw-7406	326	10	(	(	PUNCT
taxlaw-7406	326	11	conf	conf	NOUN
taxlaw-7406	326	12	.	.	PUNCT
taxlaw-7406	327	1	rep	rep	PROPN
taxlaw-7406	327	2	.	.	PROPN
taxlaw-7406	327	3	)	)	PUNCT
taxlaw-7406	327	4	.	.	PUNCT
taxlaw-7406	328	1	60	60	NUM
taxlaw-7406	329	1	i	i	PRON
taxlaw-7406	329	2	d.	d.	PROPN
taxlaw-7406	329	3	61	61	NUM
taxlaw-7406	330	1	i	i	PRON
taxlaw-7406	330	2	d.	d.	PROPN
taxlaw-7406	330	3	62	62	NUM
taxlaw-7406	330	4	the	the	DET
taxlaw-7406	330	5	after	after	ADP
taxlaw-7406	330	6	-	-	PUNCT
taxlaw-7406	330	7	tax	tax	NOUN
taxlaw-7406	330	8	cost	cost	NOUN
taxlaw-7406	330	9	of	of	ADP
taxlaw-7406	330	10	one	one	NUM
taxlaw-7406	330	11	dollar	dollar	NOUN
taxlaw-7406	330	12	of	of	ADP
taxlaw-7406	330	13	deductible	deductible	ADJ
taxlaw-7406	330	14	attorney	attorney	NOUN
taxlaw-7406	330	15	’s	’s	PART
taxlaw-7406	330	16	fees	fee	NOUN
taxlaw-7406	330	17	incurred	incur	VERB
taxlaw-7406	330	18	by	by	ADP
taxlaw-7406	330	19	a	a	DET
taxlaw-7406	330	20	corporate	corporate	ADJ
taxlaw-7406	330	21	defendant	defendant	NOUN
taxlaw-7406	330	22	would	would	AUX
taxlaw-7406	330	23	equal	equal	VERB
taxlaw-7406	330	24	$	$	SYM
taxlaw-7406	330	25	0.79	0.79	NUM
taxlaw-7406	330	26	because	because	SCONJ
taxlaw-7406	330	27	the	the	DET
taxlaw-7406	330	28	dollar	dollar	NOUN
taxlaw-7406	330	29	of	of	ADP
taxlaw-7406	330	30	deduction	deduction	NOUN
taxlaw-7406	330	31	saves	save	VERB
taxlaw-7406	330	32	the	the	DET
taxlaw-7406	330	33	corporation	corporation	NOUN
taxlaw-7406	330	34	$	$	SYM
taxlaw-7406	330	35	0.21	0.21	NUM
taxlaw-7406	330	36	.	.	PUNCT
taxlaw-7406	331	1	2020	2020	NUM
taxlaw-7406	331	2	]	]	PUNCT
taxlaw-7406	331	3	impact	impact	NOUN
taxlaw-7406	331	4	of	of	ADP
taxlaw-7406	331	5	the	the	DET
taxlaw-7406	331	6	2017	2017	NUM
taxlaw-7406	331	7	tax	tax	NOUN
taxlaw-7406	331	8	act	act	NOUN
taxlaw-7406	331	9	on	on	ADP
taxlaw-7406	331	10	certain	certain	ADJ
taxlaw-7406	331	11	personal	personal	ADJ
taxlaw-7406	331	12	injury	injury	NOUN
taxlaw-7406	331	13	plaintffs	plaintff	NOUN
taxlaw-7406	331	14	39	39	NUM
taxlaw-7406	331	15	the	the	DET
taxlaw-7406	331	16	broad	broad	ADJ
taxlaw-7406	331	17	interpretation	interpretation	NOUN
taxlaw-7406	331	18	.	.	PUNCT
taxlaw-7406	332	1	in	in	ADP
taxlaw-7406	332	2	sum	sum	NOUN
taxlaw-7406	332	3	,	,	PUNCT
taxlaw-7406	332	4	the	the	DET
taxlaw-7406	332	5	treasury	treasury	NOUN
taxlaw-7406	332	6	and	and	CCONJ
taxlaw-7406	332	7	the	the	DET
taxlaw-7406	332	8	irs	irs	PROPN
taxlaw-7406	332	9	should	should	AUX
taxlaw-7406	332	10	adopt	adopt	VERB
taxlaw-7406	332	11	a	a	DET
taxlaw-7406	332	12	narrow	narrow	ADJ
taxlaw-7406	332	13	interpretation	interpretation	NOUN
taxlaw-7406	332	14	.	.	PUNCT
taxlaw-7406	333	1	c.	c.	NOUN
taxlaw-7406	333	2	pleading	plead	VERB
taxlaw-7406	333	3	strategies	strategy	NOUN
taxlaw-7406	333	4	to	to	PART
taxlaw-7406	333	5	avoid	avoid	VERB
taxlaw-7406	333	6	section	section	NOUN
taxlaw-7406	333	7	162(q	162(q	PROPN
taxlaw-7406	333	8	)	)	PUNCT
taxlaw-7406	333	9	as	as	SCONJ
taxlaw-7406	333	10	previously	previously	ADV
taxlaw-7406	333	11	discussed	discuss	VERB
taxlaw-7406	333	12	,	,	PUNCT
taxlaw-7406	333	13	section	section	NOUN
taxlaw-7406	333	14	162(q	162(q	PROPN
taxlaw-7406	333	15	)	)	PUNCT
taxlaw-7406	333	16	adversely	adversely	ADV
taxlaw-7406	333	17	affects	affect	VERB
taxlaw-7406	333	18	sexual	sexual	ADJ
taxlaw-7406	333	19	misconduct	misconduct	NOUN
taxlaw-7406	333	20	plaintiffs	plaintiff	NOUN
taxlaw-7406	333	21	who	who	PRON
taxlaw-7406	333	22	wish	wish	VERB
taxlaw-7406	333	23	to	to	PART
taxlaw-7406	333	24	maximize	maximize	VERB
taxlaw-7406	333	25	their	their	PRON
taxlaw-7406	333	26	financial	financial	ADJ
taxlaw-7406	333	27	recoveries.63	recoveries.63	NOUN
taxlaw-7406	333	28	these	these	DET
taxlaw-7406	333	29	plaintiffs	plaintiff	NOUN
taxlaw-7406	333	30	therefore	therefore	ADV
taxlaw-7406	333	31	can	can	AUX
taxlaw-7406	333	32	benefit	benefit	VERB
taxlaw-7406	333	33	from	from	ADP
taxlaw-7406	333	34	avoiding	avoid	VERB
taxlaw-7406	333	35	section	section	NOUN
taxlaw-7406	333	36	162(q	162(q	PROPN
taxlaw-7406	333	37	)	)	PUNCT
taxlaw-7406	333	38	.	.	PUNCT
taxlaw-7406	334	1	one	one	NUM
taxlaw-7406	334	2	possible	possible	ADJ
taxlaw-7406	334	3	strategy	strategy	NOUN
taxlaw-7406	334	4	would	would	AUX
taxlaw-7406	334	5	be	be	AUX
taxlaw-7406	334	6	to	to	PART
taxlaw-7406	334	7	consider	consider	VERB
taxlaw-7406	334	8	avoiding	avoid	VERB
taxlaw-7406	334	9	or	or	CCONJ
taxlaw-7406	334	10	at	at	ADP
taxlaw-7406	334	11	least	least	ADJ
taxlaw-7406	334	12	delaying	delay	VERB
taxlaw-7406	334	13	the	the	DET
taxlaw-7406	334	14	inclusion	inclusion	NOUN
taxlaw-7406	334	15	of	of	ADP
taxlaw-7406	334	16	sexual	sexual	ADJ
taxlaw-7406	334	17	harassment	harassment	NOUN
taxlaw-7406	334	18	claims	claim	NOUN
taxlaw-7406	334	19	in	in	ADP
taxlaw-7406	334	20	demand	demand	NOUN
taxlaw-7406	334	21	letters	letter	NOUN
taxlaw-7406	334	22	and	and	CCONJ
taxlaw-7406	334	23	initial	initial	ADJ
taxlaw-7406	334	24	pleadings.64	pleadings.64	NOUN
taxlaw-7406	334	25	for	for	ADP
taxlaw-7406	334	26	example	example	NOUN
taxlaw-7406	334	27	,	,	PUNCT
taxlaw-7406	334	28	if	if	SCONJ
taxlaw-7406	334	29	a	a	DET
taxlaw-7406	334	30	claimant	claimant	NOUN
taxlaw-7406	334	31	has	have	VERB
taxlaw-7406	334	32	a	a	DET
taxlaw-7406	334	33	strong	strong	ADJ
taxlaw-7406	334	34	discrimination	discrimination	NOUN
taxlaw-7406	334	35	case	case	NOUN
taxlaw-7406	334	36	even	even	ADV
taxlaw-7406	334	37	without	without	ADP
taxlaw-7406	334	38	including	include	VERB
taxlaw-7406	334	39	sexual	sexual	ADJ
taxlaw-7406	334	40	harassment	harassment	NOUN
taxlaw-7406	334	41	claims	claim	NOUN
taxlaw-7406	334	42	,	,	PUNCT
taxlaw-7406	334	43	the	the	DET
taxlaw-7406	334	44	expected	expect	VERB
taxlaw-7406	334	45	value	value	NOUN
taxlaw-7406	334	46	of	of	ADP
taxlaw-7406	334	47	a	a	DET
taxlaw-7406	334	48	future	future	ADJ
taxlaw-7406	334	49	settlement	settlement	NOUN
taxlaw-7406	334	50	may	may	AUX
taxlaw-7406	334	51	counterintuitively	counterintuitively	ADV
taxlaw-7406	334	52	increase	increase	VERB
taxlaw-7406	334	53	by	by	ADP
taxlaw-7406	334	54	not	not	PART
taxlaw-7406	334	55	making	make	VERB
taxlaw-7406	334	56	those	those	DET
taxlaw-7406	334	57	additional	additional	ADJ
taxlaw-7406	334	58	claims	claim	NOUN
taxlaw-7406	334	59	.	.	PUNCT
taxlaw-7406	335	1	at	at	ADP
taxlaw-7406	335	2	a	a	DET
taxlaw-7406	335	3	minimum	minimum	NOUN
taxlaw-7406	335	4	,	,	PUNCT
taxlaw-7406	335	5	the	the	DET
taxlaw-7406	335	6	potential	potential	ADJ
taxlaw-7406	335	7	cost	cost	NOUN
taxlaw-7406	335	8	due	due	ADP
taxlaw-7406	335	9	to	to	ADP
taxlaw-7406	335	10	section	section	NOUN
taxlaw-7406	335	11	162(q	162(q	PROPN
taxlaw-7406	335	12	)	)	PUNCT
taxlaw-7406	335	13	must	must	AUX
taxlaw-7406	335	14	be	be	AUX
taxlaw-7406	335	15	weighed	weigh	VERB
taxlaw-7406	335	16	against	against	ADP
taxlaw-7406	335	17	the	the	DET
taxlaw-7406	335	18	benefit	benefit	NOUN
taxlaw-7406	335	19	of	of	ADP
taxlaw-7406	335	20	including	include	VERB
taxlaw-7406	335	21	those	those	DET
taxlaw-7406	335	22	claims	claim	NOUN
taxlaw-7406	335	23	.	.	PUNCT
taxlaw-7406	336	1	the	the	DET
taxlaw-7406	336	2	ability	ability	NOUN
taxlaw-7406	336	3	to	to	PART
taxlaw-7406	336	4	amend	amend	VERB
taxlaw-7406	336	5	the	the	DET
taxlaw-7406	336	6	complaint	complaint	NOUN
taxlaw-7406	336	7	adding	add	VERB
taxlaw-7406	336	8	in	in	ADP
taxlaw-7406	336	9	sexual	sexual	ADJ
taxlaw-7406	336	10	harassment	harassment	NOUN
taxlaw-7406	336	11	claims	claim	NOUN
taxlaw-7406	336	12	if	if	SCONJ
taxlaw-7406	336	13	the	the	DET
taxlaw-7406	336	14	case	case	NOUN
taxlaw-7406	336	15	does	do	AUX
taxlaw-7406	336	16	not	not	PART
taxlaw-7406	336	17	quickly	quickly	ADV
taxlaw-7406	336	18	settle	settle	VERB
taxlaw-7406	336	19	,	,	PUNCT
taxlaw-7406	336	20	would	would	AUX
taxlaw-7406	336	21	be	be	AUX
taxlaw-7406	336	22	a	a	DET
taxlaw-7406	336	23	factor	factor	NOUN
taxlaw-7406	336	24	in	in	ADP
taxlaw-7406	336	25	this	this	DET
taxlaw-7406	336	26	cost	cost	NOUN
taxlaw-7406	336	27	-	-	PUNCT
taxlaw-7406	336	28	benefit	benefit	NOUN
taxlaw-7406	336	29	analysis	analysis	NOUN
taxlaw-7406	336	30	.	.	PUNCT
taxlaw-7406	337	1	in	in	ADP
taxlaw-7406	337	2	similar	similar	ADJ
taxlaw-7406	337	3	contexts	contexts	NOUN
taxlaw-7406	337	4	,	,	PUNCT
taxlaw-7406	337	5	plaintiffs	plaintiff	NOUN
taxlaw-7406	337	6	’	'	PUNCT
taxlaw-7406	337	7	lawyers	lawyer	NOUN
taxlaw-7406	337	8	have	have	AUX
taxlaw-7406	337	9	been	be	AUX
taxlaw-7406	337	10	advised	advise	VERB
taxlaw-7406	337	11	to	to	PART
taxlaw-7406	337	12	craft	craft	VERB
taxlaw-7406	337	13	their	their	PRON
taxlaw-7406	337	14	complaints	complaint	NOUN
taxlaw-7406	337	15	with	with	ADP
taxlaw-7406	337	16	an	an	DET
taxlaw-7406	337	17	understanding	understanding	NOUN
taxlaw-7406	337	18	of	of	ADP
taxlaw-7406	337	19	federal	federal	ADJ
taxlaw-7406	337	20	income	income	NOUN
taxlaw-7406	337	21	tax	tax	NOUN
taxlaw-7406	337	22	law.65	law.65	NOUN
taxlaw-7406	337	23	for	for	ADP
taxlaw-7406	337	24	example	example	NOUN
taxlaw-7406	337	25	,	,	PUNCT
taxlaw-7406	337	26	in	in	ADP
taxlaw-7406	337	27	personal	personal	ADJ
taxlaw-7406	337	28	physical	physical	ADJ
taxlaw-7406	337	29	injury	injury	NOUN
taxlaw-7406	337	30	cases	case	NOUN
taxlaw-7406	337	31	,	,	PUNCT
taxlaw-7406	337	32	compensatory	compensatory	ADJ
taxlaw-7406	337	33	damages	damage	NOUN
taxlaw-7406	337	34	are	be	AUX
taxlaw-7406	337	35	generally	generally	ADV
taxlaw-7406	337	36	tax	tax	NOUN
taxlaw-7406	337	37	-	-	PUNCT
taxlaw-7406	337	38	free	free	ADJ
taxlaw-7406	337	39	,	,	PUNCT
taxlaw-7406	337	40	while	while	SCONJ
taxlaw-7406	337	41	punitive	punitive	ADJ
taxlaw-7406	337	42	damages	damage	NOUN
taxlaw-7406	337	43	are	be	AUX
taxlaw-7406	337	44	taxed.66	taxed.66	NOUN
taxlaw-7406	337	45	as	as	ADP
taxlaw-7406	337	46	a	a	DET
taxlaw-7406	337	47	result	result	NOUN
taxlaw-7406	337	48	,	,	PUNCT
taxlaw-7406	337	49	commentators	commentator	NOUN
taxlaw-7406	337	50	have	have	AUX
taxlaw-7406	337	51	recommended	recommend	VERB
taxlaw-7406	337	52	that	that	SCONJ
taxlaw-7406	337	53	personal	personal	ADJ
taxlaw-7406	337	54	injury	injury	NOUN
taxlaw-7406	337	55	plaintiffs	plaintiff	NOUN
taxlaw-7406	337	56	avoid	avoid	VERB
taxlaw-7406	337	57	specifying	specify	VERB
taxlaw-7406	337	58	punitive	punitive	ADJ
taxlaw-7406	337	59	damages	damage	NOUN
taxlaw-7406	337	60	claims	claim	NOUN
taxlaw-7406	337	61	in	in	ADP
taxlaw-7406	337	62	their	their	PRON
taxlaw-7406	337	63	initial	initial	ADJ
taxlaw-7406	337	64	complaints.67	complaints.67	NOUN
taxlaw-7406	337	65	if	if	SCONJ
taxlaw-7406	337	66	a	a	DET
taxlaw-7406	337	67	sexual	sexual	ADJ
taxlaw-7406	337	68	harassment	harassment	NOUN
taxlaw-7406	337	69	count	count	NOUN
taxlaw-7406	337	70	has	have	AUX
taxlaw-7406	337	71	already	already	ADV
taxlaw-7406	337	72	been	be	AUX
taxlaw-7406	337	73	pleaded	plead	VERB
taxlaw-7406	337	74	,	,	PUNCT
taxlaw-7406	337	75	plaintiffs	plaintiff	NOUN
taxlaw-7406	337	76	could	could	AUX
taxlaw-7406	337	77	possibly	possibly	ADV
taxlaw-7406	337	78	avoid	avoid	VERB
taxlaw-7406	337	79	section	section	NOUN
taxlaw-7406	337	80	162(q	162(q	PROPN
taxlaw-7406	337	81	)	)	PUNCT
taxlaw-7406	337	82	in	in	ADP
taxlaw-7406	337	83	certain	certain	ADJ
taxlaw-7406	337	84	situations	situation	NOUN
taxlaw-7406	337	85	by	by	ADP
taxlaw-7406	337	86	voluntarily	voluntarily	ADV
taxlaw-7406	337	87	dismissing	dismiss	VERB
taxlaw-7406	337	88	the	the	DET
taxlaw-7406	337	89	corresponding	corresponding	ADJ
taxlaw-7406	337	90	count	count	NOUN
taxlaw-7406	337	91	with	with	ADP
taxlaw-7406	337	92	prejudice.68	prejudice.68	NOUN
taxlaw-7406	337	93	for	for	ADP
taxlaw-7406	337	94	example	example	NOUN
taxlaw-7406	337	95	,	,	PUNCT
taxlaw-7406	337	96	if	if	SCONJ
taxlaw-7406	337	97	the	the	DET
taxlaw-7406	337	98	allegations	allegation	NOUN
taxlaw-7406	337	99	of	of	ADP
taxlaw-7406	337	100	sexual	sexual	ADJ
taxlaw-7406	337	101	harassment	harassment	NOUN
taxlaw-7406	337	102	are	be	AUX
taxlaw-7406	337	103	extremely	extremely	ADV
taxlaw-7406	337	104	weak	weak	ADJ
taxlaw-7406	337	105	(	(	PUNCT
taxlaw-7406	337	106	either	either	CCONJ
taxlaw-7406	337	107	on	on	ADP
taxlaw-7406	337	108	the	the	DET
taxlaw-7406	337	109	facts	fact	NOUN
taxlaw-7406	337	110	or	or	CCONJ
taxlaw-7406	337	111	on	on	ADP
taxlaw-7406	337	112	the	the	DET
taxlaw-7406	337	113	law	law	NOUN
taxlaw-7406	337	114	)	)	PUNCT
taxlaw-7406	337	115	,	,	PUNCT
taxlaw-7406	337	116	and	and	CCONJ
taxlaw-7406	337	117	the	the	DET
taxlaw-7406	337	118	claim	claim	NOUN
taxlaw-7406	337	119	is	be	AUX
taxlaw-7406	337	120	voluntarily	voluntarily	ADV
taxlaw-7406	337	121	dismissed	dismiss	VERB
taxlaw-7406	337	122	early	early	ADV
taxlaw-7406	337	123	in	in	ADP
taxlaw-7406	337	124	the	the	DET
taxlaw-7406	337	125	case	case	NOUN
taxlaw-7406	337	126	before	before	SCONJ
taxlaw-7406	337	127	any	any	DET
taxlaw-7406	337	128	serious	serious	ADJ
taxlaw-7406	337	129	settlement	settlement	NOUN
taxlaw-7406	337	130	discussions	discussion	NOUN
taxlaw-7406	337	131	occur	occur	VERB
taxlaw-7406	337	132	,	,	PUNCT
taxlaw-7406	337	133	an	an	DET
taxlaw-7406	337	134	eventual	eventual	ADJ
taxlaw-7406	337	135	settlement	settlement	NOUN
taxlaw-7406	337	136	should	should	AUX
taxlaw-7406	337	137	not	not	PART
taxlaw-7406	337	138	be	be	AUX
taxlaw-7406	337	139	subject	subject	ADJ
taxlaw-7406	337	140	to	to	ADP
taxlaw-7406	337	141	section	section	NOUN
taxlaw-7406	337	142	162(q).69	162(q).69	NUM
taxlaw-7406	337	143	63	63	NUM
taxlaw-7406	337	144	see	see	NOUN
taxlaw-7406	337	145	discussion	discussion	NOUN
taxlaw-7406	337	146	supra	supra	PROPN
taxlaw-7406	337	147	part	part	PROPN
taxlaw-7406	337	148	ii.a	ii.a	PROPN
taxlaw-7406	337	149	.	.	PROPN
taxlaw-7406	338	1	64	64	NUM
taxlaw-7406	338	2	this	this	PRON
taxlaw-7406	338	3	assumes	assume	VERB
taxlaw-7406	338	4	that	that	SCONJ
taxlaw-7406	338	5	section	section	NOUN
taxlaw-7406	338	6	162(q	162(q	PROPN
taxlaw-7406	338	7	)	)	PUNCT
taxlaw-7406	338	8	could	could	AUX
taxlaw-7406	338	9	apply	apply	VERB
taxlaw-7406	338	10	only	only	ADV
taxlaw-7406	338	11	in	in	ADP
taxlaw-7406	338	12	situations	situation	NOUN
taxlaw-7406	338	13	where	where	SCONJ
taxlaw-7406	338	14	sexual	sexual	ADJ
taxlaw-7406	338	15	misconduct	misconduct	NOUN
taxlaw-7406	338	16	has	have	AUX
taxlaw-7406	338	17	been	be	AUX
taxlaw-7406	338	18	specifically	specifically	ADV
taxlaw-7406	338	19	alleged	allege	VERB
taxlaw-7406	338	20	,	,	PUNCT
taxlaw-7406	338	21	even	even	ADV
taxlaw-7406	338	22	where	where	SCONJ
taxlaw-7406	338	23	a	a	DET
taxlaw-7406	338	24	global	global	ADJ
taxlaw-7406	338	25	release	release	NOUN
taxlaw-7406	338	26	is	be	AUX
taxlaw-7406	338	27	executed	execute	VERB
taxlaw-7406	338	28	.	.	PUNCT
taxlaw-7406	339	1	see	see	VERB
taxlaw-7406	339	2	discussion	discussion	NOUN
taxlaw-7406	339	3	supra	supra	PROPN
taxlaw-7406	339	4	part	part	PROPN
taxlaw-7406	339	5	ii.b.1	ii.b.1	PROPN
taxlaw-7406	339	6	.	.	PUNCT
taxlaw-7406	340	1	65	65	NUM
taxlaw-7406	340	2	see	see	VERB
taxlaw-7406	340	3	polsky	polsky	PROPN
taxlaw-7406	340	4	&	&	CCONJ
taxlaw-7406	340	5	markel	markel	PROPN
taxlaw-7406	340	6	,	,	PUNCT
taxlaw-7406	340	7	supra	supra	PROPN
taxlaw-7406	340	8	note	note	PROPN
taxlaw-7406	340	9	31	31	NUM
taxlaw-7406	340	10	,	,	PUNCT
taxlaw-7406	340	11	at	at	ADP
taxlaw-7406	340	12	1037	1037	NUM
taxlaw-7406	340	13	and	and	CCONJ
taxlaw-7406	340	14	accompanying	accompany	VERB
taxlaw-7406	340	15	text	text	NOUN
taxlaw-7406	340	16	(	(	PUNCT
taxlaw-7406	340	17	describing	describe	VERB
taxlaw-7406	340	18	tax	tax	NOUN
taxlaw-7406	340	19	-	-	PUNCT
taxlaw-7406	340	20	strategic	strategic	ADJ
taxlaw-7406	340	21	pleading	pleading	NOUN
taxlaw-7406	340	22	strategies	strategy	NOUN
taxlaw-7406	340	23	)	)	PUNCT
taxlaw-7406	340	24	.	.	PUNCT
taxlaw-7406	341	1	66	66	NUM
taxlaw-7406	341	2	see	see	VERB
taxlaw-7406	341	3	i	i	PRON
taxlaw-7406	341	4	d.	d.	PROPN
taxlaw-7406	341	5	at	at	ADP
taxlaw-7406	341	6	1311	1311	NUM
taxlaw-7406	341	7	-	-	SYM
taxlaw-7406	341	8	12	12	NUM
taxlaw-7406	341	9	;	;	PUNCT
taxlaw-7406	341	10	i.r.c	i.r.c	NOUN
taxlaw-7406	341	11	.	.	PUNCT
taxlaw-7406	342	1	§	§	PROPN
taxlaw-7406	342	2	104(a)(2	104(a)(2	NUM
taxlaw-7406	342	3	)	)	PUNCT
taxlaw-7406	342	4	.	.	PUNCT
taxlaw-7406	343	1	67	67	NUM
taxlaw-7406	343	2	see	see	VERB
taxlaw-7406	343	3	kevin	kevin	PROPN
taxlaw-7406	343	4	a.	a.	PROPN
taxlaw-7406	343	5	palmer	palmer	PROPN
taxlaw-7406	343	6	,	,	PUNCT
taxlaw-7406	343	7	recent	recent	ADJ
taxlaw-7406	343	8	developments	development	NOUN
taxlaw-7406	343	9	in	in	ADP
taxlaw-7406	343	10	the	the	DET
taxlaw-7406	343	11	taxation	taxation	NOUN
taxlaw-7406	343	12	of	of	ADP
taxlaw-7406	343	13	punitive	punitive	ADJ
taxlaw-7406	343	14	damage	damage	NOUN
taxlaw-7406	343	15	awards	award	NOUN
taxlaw-7406	343	16	,	,	PUNCT
taxlaw-7406	343	17	73	73	NUM
taxlaw-7406	343	18	taxes	taxis	NOUN
taxlaw-7406	343	19	596	596	NUM
taxlaw-7406	343	20	,	,	PUNCT
taxlaw-7406	343	21	600	600	NUM
taxlaw-7406	343	22	(	(	PUNCT
taxlaw-7406	343	23	1995	1995	NUM
taxlaw-7406	343	24	)	)	PUNCT
taxlaw-7406	343	25	(	(	PUNCT
taxlaw-7406	343	26	“	"	PUNCT
taxlaw-7406	343	27	if	if	SCONJ
taxlaw-7406	343	28	the	the	DET
taxlaw-7406	343	29	applicable	applicable	ADJ
taxlaw-7406	343	30	rules	rule	NOUN
taxlaw-7406	343	31	of	of	ADP
taxlaw-7406	343	32	pleading	plead	VERB
taxlaw-7406	343	33	allow	allow	VERB
taxlaw-7406	343	34	them	they	PRON
taxlaw-7406	343	35	,	,	PUNCT
taxlaw-7406	343	36	general	general	ADJ
taxlaw-7406	343	37	demands	demand	NOUN
taxlaw-7406	343	38	for	for	ADP
taxlaw-7406	343	39	damages	damage	NOUN
taxlaw-7406	343	40	are	be	AUX
taxlaw-7406	343	41	preferable	preferable	ADJ
taxlaw-7406	343	42	to	to	PART
taxlaw-7406	343	43	preserve	preserve	VERB
taxlaw-7406	343	44	the	the	DET
taxlaw-7406	343	45	ability	ability	NOUN
taxlaw-7406	343	46	to	to	PART
taxlaw-7406	343	47	structure	structure	VERB
taxlaw-7406	343	48	a	a	DET
taxlaw-7406	343	49	future	future	ADJ
taxlaw-7406	343	50	settlement	settlement	NOUN
taxlaw-7406	343	51	on	on	ADP
taxlaw-7406	343	52	a	a	DET
taxlaw-7406	343	53	tax	tax	NOUN
taxlaw-7406	343	54	-	-	PUNCT
taxlaw-7406	343	55	free	free	ADJ
taxlaw-7406	343	56	basis	basis	NOUN
taxlaw-7406	343	57	.	.	PUNCT
taxlaw-7406	343	58	”	"	PUNCT
taxlaw-7406	343	59	)	)	PUNCT
taxlaw-7406	343	60	.	.	PUNCT
taxlaw-7406	344	1	68	68	NUM
taxlaw-7406	344	2	see	see	VERB
taxlaw-7406	344	3	cooper	cooper	PROPN
taxlaw-7406	344	4	,	,	PUNCT
taxlaw-7406	344	5	supra	supra	PROPN
taxlaw-7406	344	6	note	note	PROPN
taxlaw-7406	344	7	15	15	NUM
taxlaw-7406	344	8	,	,	PUNCT
taxlaw-7406	344	9	at	at	ADP
taxlaw-7406	344	10	33	33	NUM
taxlaw-7406	344	11	(	(	PUNCT
taxlaw-7406	344	12	“	"	PUNCT
taxlaw-7406	344	13	if	if	SCONJ
taxlaw-7406	344	14	the	the	DET
taxlaw-7406	344	15	claim	claim	NOUN
taxlaw-7406	344	16	is	be	AUX
taxlaw-7406	344	17	not	not	PART
taxlaw-7406	344	18	based	base	VERB
taxlaw-7406	344	19	on	on	ADP
taxlaw-7406	344	20	allegations	allegation	NOUN
taxlaw-7406	344	21	that	that	PRON
taxlaw-7406	344	22	reasonably	reasonably	ADV
taxlaw-7406	344	23	meet	meet	VERB
taxlaw-7406	344	24	the	the	DET
taxlaw-7406	344	25	legal	legal	ADJ
taxlaw-7406	344	26	standard	standard	NOUN
taxlaw-7406	344	27	for	for	ADP
taxlaw-7406	344	28	sexual	sexual	ADJ
taxlaw-7406	344	29	harassment	harassment	NOUN
taxlaw-7406	344	30	or	or	CCONJ
taxlaw-7406	344	31	abuse	abuse	NOUN
taxlaw-7406	344	32	,	,	PUNCT
taxlaw-7406	344	33	counsel	counsel	NOUN
taxlaw-7406	344	34	for	for	ADP
taxlaw-7406	344	35	the	the	DET
taxlaw-7406	344	36	employer	employer	NOUN
taxlaw-7406	344	37	may	may	AUX
taxlaw-7406	344	38	be	be	AUX
taxlaw-7406	344	39	wise	wise	ADJ
taxlaw-7406	344	40	to	to	PART
taxlaw-7406	344	41	meet	meet	VERB
taxlaw-7406	344	42	and	and	CCONJ
taxlaw-7406	344	43	confer	confer	VERB
taxlaw-7406	344	44	with	with	ADP
taxlaw-7406	344	45	counsel	counsel	NOUN
taxlaw-7406	344	46	for	for	ADP
taxlaw-7406	344	47	the	the	DET
taxlaw-7406	344	48	claimant	claimant	NOUN
taxlaw-7406	344	49	in	in	ADP
taxlaw-7406	344	50	an	an	DET
taxlaw-7406	344	51	attempt	attempt	NOUN
taxlaw-7406	344	52	to	to	PART
taxlaw-7406	344	53	have	have	AUX
taxlaw-7406	344	54	the	the	DET
taxlaw-7406	344	55	claimant	claimant	NOUN
taxlaw-7406	344	56	voluntarily	voluntarily	ADV
taxlaw-7406	344	57	abandon	abandon	VERB
taxlaw-7406	344	58	and/or	and/or	CCONJ
taxlaw-7406	344	59	dismiss	dismiss	VERB
taxlaw-7406	344	60	the	the	DET
taxlaw-7406	344	61	sexual	sexual	ADJ
taxlaw-7406	344	62	harassment	harassment	NOUN
taxlaw-7406	344	63	or	or	CCONJ
taxlaw-7406	344	64	sexual	sexual	ADJ
taxlaw-7406	344	65	abuse	abuse	NOUN
taxlaw-7406	344	66	claim	claim	NOUN
taxlaw-7406	344	67	before	before	ADP
taxlaw-7406	344	68	settling	settle	VERB
taxlaw-7406	344	69	the	the	DET
taxlaw-7406	344	70	case	case	NOUN
taxlaw-7406	344	71	.	.	PUNCT
taxlaw-7406	345	1	if	if	SCONJ
taxlaw-7406	345	2	a	a	DET
taxlaw-7406	345	3	lawsuit	lawsuit	NOUN
taxlaw-7406	345	4	has	have	AUX
taxlaw-7406	345	5	been	be	AUX
taxlaw-7406	345	6	filed	file	VERB
taxlaw-7406	345	7	,	,	PUNCT
taxlaw-7406	345	8	a	a	DET
taxlaw-7406	345	9	motion	motion	NOUN
taxlaw-7406	345	10	for	for	SCONJ
taxlaw-7406	345	11	the	the	DET
taxlaw-7406	345	12	court	court	NOUN
taxlaw-7406	345	13	to	to	PART
taxlaw-7406	345	14	dismiss	dismiss	VERB
taxlaw-7406	345	15	or	or	CCONJ
taxlaw-7406	345	16	grant	grant	VERB
taxlaw-7406	345	17	summary	summary	NOUN
taxlaw-7406	345	18	judgment	judgment	NOUN
taxlaw-7406	345	19	on	on	ADP
taxlaw-7406	345	20	a	a	DET
taxlaw-7406	345	21	sexual	sexual	ADJ
taxlaw-7406	345	22	assault	assault	NOUN
taxlaw-7406	345	23	or	or	CCONJ
taxlaw-7406	345	24	sexual	sexual	ADJ
taxlaw-7406	345	25	abuse	abuse	NOUN
taxlaw-7406	345	26	claim	claim	NOUN
taxlaw-7406	345	27	may	may	AUX
taxlaw-7406	345	28	pave	pave	VERB
taxlaw-7406	345	29	the	the	DET
taxlaw-7406	345	30	way	way	NOUN
taxlaw-7406	345	31	for	for	ADP
taxlaw-7406	345	32	a	a	DET
taxlaw-7406	345	33	quicker	quick	ADJ
taxlaw-7406	345	34	settlement	settlement	NOUN
taxlaw-7406	345	35	.	.	PUNCT
taxlaw-7406	346	1	in	in	ADP
taxlaw-7406	346	2	fact	fact	NOUN
taxlaw-7406	346	3	,	,	PUNCT
taxlaw-7406	346	4	some	some	DET
taxlaw-7406	346	5	cases	case	NOUN
taxlaw-7406	346	6	(	(	PUNCT
taxlaw-7406	346	7	where	where	SCONJ
taxlaw-7406	346	8	the	the	DET
taxlaw-7406	346	9	allegations	allegation	NOUN
taxlaw-7406	346	10	of	of	ADP
taxlaw-7406	346	11	sexual	sexual	ADJ
taxlaw-7406	346	12	harassment	harassment	NOUN
taxlaw-7406	346	13	or	or	CCONJ
taxlaw-7406	346	14	sexual	sexual	ADJ
taxlaw-7406	346	15	abuse	abuse	NOUN
taxlaw-7406	346	16	are	be	AUX
taxlaw-7406	346	17	weak	weak	ADJ
taxlaw-7406	346	18	)	)	PUNCT
taxlaw-7406	346	19	may	may	AUX
taxlaw-7406	346	20	demand	demand	VERB
taxlaw-7406	346	21	that	that	SCONJ
taxlaw-7406	346	22	the	the	DET
taxlaw-7406	346	23	employer	employer	NOUN
taxlaw-7406	346	24	attempt	attempt	NOUN
taxlaw-7406	346	25	to	to	PART
taxlaw-7406	346	26	have	have	VERB
taxlaw-7406	346	27	the	the	DET
taxlaw-7406	346	28	court	court	NOUN
taxlaw-7406	346	29	dismiss	dismiss	VERB
taxlaw-7406	346	30	or	or	CCONJ
taxlaw-7406	346	31	grant	grant	VERB
taxlaw-7406	346	32	summary	summary	NOUN
taxlaw-7406	346	33	judgment	judgment	NOUN
taxlaw-7406	346	34	on	on	ADP
taxlaw-7406	346	35	sexual	sexual	ADJ
taxlaw-7406	346	36	harassment	harassment	NOUN
taxlaw-7406	346	37	or	or	CCONJ
taxlaw-7406	346	38	sexual	sexual	ADJ
taxlaw-7406	346	39	abuse	abuse	NOUN
taxlaw-7406	346	40	claims	claim	NOUN
taxlaw-7406	346	41	before	before	ADP
taxlaw-7406	346	42	even	even	ADV
taxlaw-7406	346	43	attempting	attempt	VERB
taxlaw-7406	346	44	to	to	PART
taxlaw-7406	346	45	settle	settle	VERB
taxlaw-7406	346	46	.	.	PUNCT
taxlaw-7406	346	47	”	"	PUNCT
taxlaw-7406	346	48	)	)	PUNCT
taxlaw-7406	346	49	.	.	PUNCT
taxlaw-7406	347	1	69	69	NUM
taxlaw-7406	347	2	note	note	VERB
taxlaw-7406	347	3	that	that	SCONJ
taxlaw-7406	347	4	a	a	DET
taxlaw-7406	347	5	plaintiff	plaintiff	NOUN
taxlaw-7406	347	6	,	,	PUNCT
taxlaw-7406	347	7	in	in	ADP
taxlaw-7406	347	8	deciding	decide	VERB
taxlaw-7406	347	9	whether	whether	SCONJ
taxlaw-7406	347	10	to	to	PART
taxlaw-7406	347	11	plead	plead	VERB
taxlaw-7406	347	12	or	or	CCONJ
taxlaw-7406	347	13	drop	drop	VERB
taxlaw-7406	347	14	a	a	DET
taxlaw-7406	347	15	sexual	sexual	ADJ
taxlaw-7406	347	16	abuse	abuse	NOUN
taxlaw-7406	347	17	claim	claim	NOUN
taxlaw-7406	347	18	,	,	PUNCT
taxlaw-7406	347	19	should	should	AUX
taxlaw-7406	347	20	consider	consider	VERB
taxlaw-7406	347	21	the	the	DET
taxlaw-7406	347	22	potential	potential	ADJ
taxlaw-7406	347	23	impact	impact	NOUN
taxlaw-7406	347	24	on	on	ADP
taxlaw-7406	347	25	the	the	DET
taxlaw-7406	347	26	plaintiff	plaintiff	NOUN
taxlaw-7406	347	27	’s	’s	PART
taxlaw-7406	347	28	own	own	ADJ
taxlaw-7406	347	29	tax	tax	NOUN
taxlaw-7406	347	30	situation	situation	NOUN
taxlaw-7406	347	31	.	.	PUNCT
taxlaw-7406	348	1	plaintiffs	plaintiff	NOUN
taxlaw-7406	348	2	may	may	AUX
taxlaw-7406	348	3	exclude	exclude	VERB
taxlaw-7406	348	4	from	from	ADP
taxlaw-7406	348	5	their	their	PRON
taxlaw-7406	348	6	gross	gross	ADJ
taxlaw-7406	348	7	income	income	NOUN
taxlaw-7406	348	8	damages	damage	NOUN
taxlaw-7406	348	9	they	they	PRON
taxlaw-7406	348	10	received	receive	VERB
taxlaw-7406	348	11	from	from	ADP
taxlaw-7406	348	12	personal	personal	ADJ
taxlaw-7406	348	13	physical	physical	ADJ
taxlaw-7406	348	14	injury	injury	NOUN
taxlaw-7406	348	15	claims	claim	NOUN
taxlaw-7406	348	16	,	,	PUNCT
taxlaw-7406	348	17	but	but	CCONJ
taxlaw-7406	348	18	not	not	PART
taxlaw-7406	348	19	pure	pure	ADJ
taxlaw-7406	348	20	emotional	emotional	ADJ
taxlaw-7406	348	21	distress	distress	NOUN
taxlaw-7406	348	22	recoveries	recovery	NOUN
taxlaw-7406	348	23	.	.	PUNCT
taxlaw-7406	349	1	thus	thus	ADV
taxlaw-7406	349	2	,	,	PUNCT
taxlaw-7406	349	3	for	for	ADP
taxlaw-7406	349	4	example	example	NOUN
taxlaw-7406	349	5	,	,	PUNCT
taxlaw-7406	349	6	if	if	SCONJ
taxlaw-7406	349	7	a	a	DET
taxlaw-7406	349	8	plaintiff	plaintiff	NOUN
taxlaw-7406	349	9	’s	’s	PART
taxlaw-7406	349	10	sexual	sexual	ADJ
taxlaw-7406	349	11	abuse	abuse	NOUN
taxlaw-7406	349	12	claim	claim	NOUN
taxlaw-7406	349	13	is	be	AUX
taxlaw-7406	349	14	dropped	drop	VERB
taxlaw-7406	349	15	,	,	PUNCT
taxlaw-7406	349	16	leaving	leave	VERB
taxlaw-7406	349	17	only	only	ADV
taxlaw-7406	349	18	emotional	emotional	ADJ
taxlaw-7406	349	19	distress	distress	NOUN
taxlaw-7406	349	20	claims	claim	NOUN
taxlaw-7406	349	21	,	,	PUNCT
taxlaw-7406	349	22	the	the	DET
taxlaw-7406	349	23	plaintiff	plaintiff	NOUN
taxlaw-7406	349	24	’s	’s	PART
taxlaw-7406	349	25	recovery	recovery	NOUN
taxlaw-7406	349	26	will	will	AUX
taxlaw-7406	349	27	be	be	AUX
taxlaw-7406	349	28	fully	fully	ADV
taxlaw-7406	349	29	taxed	tax	VERB
taxlaw-7406	349	30	.	.	PUNCT
taxlaw-7406	350	1	on	on	ADP
taxlaw-7406	350	2	the	the	DET
taxlaw-7406	350	3	other	other	ADJ
taxlaw-7406	350	4	hand	hand	NOUN
taxlaw-7406	350	5	,	,	PUNCT
taxlaw-7406	350	6	if	if	SCONJ
taxlaw-7406	350	7	the	the	DET
taxlaw-7406	350	8	sexual	sexual	ADJ
taxlaw-7406	350	9	abuse	abuse	NOUN
taxlaw-7406	350	10	claim	claim	NOUN
taxlaw-7406	350	11	is	be	AUX
taxlaw-7406	350	12	retained	retain	VERB
taxlaw-7406	350	13	,	,	PUNCT
taxlaw-7406	350	14	it	it	PRON
taxlaw-7406	350	15	is	be	AUX
taxlaw-7406	350	16	possible	possible	ADJ
taxlaw-7406	350	17	that	that	SCONJ
taxlaw-7406	350	18	the	the	DET
taxlaw-7406	350	19	recovery	recovery	NOUN
taxlaw-7406	350	20	could	could	AUX
taxlaw-7406	350	21	be	be	AUX
taxlaw-7406	350	22	excluded	exclude	VERB
taxlaw-7406	350	23	from	from	ADP
taxlaw-7406	350	24	gross	gross	ADJ
taxlaw-7406	350	25	income	income	NOUN
taxlaw-7406	350	26	as	as	ADP
taxlaw-7406	350	27	damages	damage	NOUN
taxlaw-7406	350	28	received	receive	VERB
taxlaw-7406	350	29	on	on	ADP
taxlaw-7406	350	30	account	account	NOUN
taxlaw-7406	350	31	of	of	ADP
taxlaw-7406	350	32	a	a	DET
taxlaw-7406	350	33	personal	personal	ADJ
taxlaw-7406	350	34	physical	physical	ADJ
taxlaw-7406	350	35	injury	injury	NOUN
taxlaw-7406	350	36	.	.	PUNCT
taxlaw-7406	351	1	see	see	VERB
taxlaw-7406	351	2	i.r.c	i.r.c	NOUN
taxlaw-7406	351	3	.	.	PUNCT
taxlaw-7406	352	1	§	§	PROPN
taxlaw-7406	352	2	104(a)(2	104(a)(2	NUM
taxlaw-7406	352	3	)	)	PUNCT
taxlaw-7406	352	4	.	.	PUNCT
taxlaw-7406	353	1	40	40	NUM
taxlaw-7406	353	2	columbia	columbia	PROPN
taxlaw-7406	353	3	journal	journal	PROPN
taxlaw-7406	353	4	of	of	ADP
taxlaw-7406	353	5	tax	tax	NOUN
taxlaw-7406	353	6	law	law	NOUN
taxlaw-7406	354	1	[	[	X
taxlaw-7406	354	2	vol	vol	NOUN
taxlaw-7406	354	3	12:27	12:27	NUM
taxlaw-7406	354	4	iii	iii	NOUN
taxlaw-7406	354	5	.	.	PUNCT
taxlaw-7406	355	1	exacerbation	exacerbation	NOUN
taxlaw-7406	355	2	of	of	ADP
taxlaw-7406	355	3	the	the	DET
taxlaw-7406	355	4	contingent	contingent	ADJ
taxlaw-7406	355	5	fee	fee	NOUN
taxlaw-7406	355	6	tax	tax	NOUN
taxlaw-7406	355	7	trap	trap	NOUN
taxlaw-7406	355	8	the	the	DET
taxlaw-7406	355	9	2017	2017	NUM
taxlaw-7406	355	10	tax	tax	NOUN
taxlaw-7406	355	11	act	act	NOUN
taxlaw-7406	355	12	significantly	significantly	ADV
taxlaw-7406	355	13	exacerbated	exacerbate	VERB
taxlaw-7406	355	14	an	an	DET
taxlaw-7406	355	15	existing	exist	VERB
taxlaw-7406	355	16	flaw	flaw	NOUN
taxlaw-7406	355	17	in	in	ADP
taxlaw-7406	355	18	the	the	DET
taxlaw-7406	355	19	code	code	NOUN
taxlaw-7406	355	20	that	that	PRON
taxlaw-7406	355	21	detrimentally	detrimentally	ADV
taxlaw-7406	355	22	affects	affect	VERB
taxlaw-7406	355	23	plaintiffs	plaintiff	NOUN
taxlaw-7406	355	24	who	who	PRON
taxlaw-7406	355	25	pay	pay	VERB
taxlaw-7406	355	26	contingent	contingent	NOUN
taxlaw-7406	355	27	fees	fee	NOUN
taxlaw-7406	355	28	in	in	ADP
taxlaw-7406	355	29	certain	certain	ADJ
taxlaw-7406	355	30	causes	cause	NOUN
taxlaw-7406	355	31	of	of	ADP
taxlaw-7406	355	32	action.70	action.70	PRON
taxlaw-7406	355	33	this	this	DET
taxlaw-7406	355	34	“	"	PUNCT
taxlaw-7406	355	35	contingent	contingent	ADJ
taxlaw-7406	355	36	fee	fee	NOUN
taxlaw-7406	355	37	tax	tax	NOUN
taxlaw-7406	355	38	trap	trap	NOUN
taxlaw-7406	355	39	”	"	PUNCT
taxlaw-7406	355	40	results	result	NOUN
taxlaw-7406	355	41	in	in	ADP
taxlaw-7406	355	42	the	the	DET
taxlaw-7406	355	43	plaintiff	plaintiff	NOUN
taxlaw-7406	355	44	paying	pay	VERB
taxlaw-7406	355	45	tax	tax	NOUN
taxlaw-7406	355	46	on	on	ADP
taxlaw-7406	355	47	the	the	DET
taxlaw-7406	355	48	full	full	ADJ
taxlaw-7406	355	49	amount	amount	NOUN
taxlaw-7406	355	50	of	of	ADP
taxlaw-7406	355	51	the	the	DET
taxlaw-7406	355	52	settlement	settlement	NOUN
taxlaw-7406	355	53	even	even	ADV
taxlaw-7406	355	54	though	though	SCONJ
taxlaw-7406	355	55	a	a	DET
taxlaw-7406	355	56	portion	portion	NOUN
taxlaw-7406	355	57	of	of	ADP
taxlaw-7406	355	58	the	the	DET
taxlaw-7406	355	59	settlement	settlement	NOUN
taxlaw-7406	355	60	is	be	AUX
taxlaw-7406	355	61	retained	retain	VERB
taxlaw-7406	355	62	by	by	ADP
taxlaw-7406	355	63	the	the	DET
taxlaw-7406	355	64	plaintiff	plaintiff	NOUN
taxlaw-7406	355	65	’s	’s	PART
taxlaw-7406	355	66	lawyer	lawyer	NOUN
taxlaw-7406	355	67	as	as	ADP
taxlaw-7406	355	68	the	the	DET
taxlaw-7406	355	69	contingent	contingent	NOUN
taxlaw-7406	355	70	fee	fee	NOUN
taxlaw-7406	355	71	.	.	PUNCT
taxlaw-7406	356	1	the	the	DET
taxlaw-7406	356	2	tax	tax	NOUN
taxlaw-7406	356	3	trap	trap	NOUN
taxlaw-7406	356	4	arises	arise	VERB
taxlaw-7406	356	5	where	where	SCONJ
taxlaw-7406	356	6	both	both	PRON
taxlaw-7406	356	7	(	(	PUNCT
taxlaw-7406	356	8	i	i	NOUN
taxlaw-7406	356	9	)	)	PUNCT
taxlaw-7406	356	10	the	the	DET
taxlaw-7406	356	11	settlement	settlement	NOUN
taxlaw-7406	356	12	(	(	PUNCT
taxlaw-7406	356	13	or	or	CCONJ
taxlaw-7406	356	14	a	a	DET
taxlaw-7406	356	15	portion	portion	NOUN
taxlaw-7406	356	16	thereof	thereof	ADV
taxlaw-7406	356	17	)	)	PUNCT
taxlaw-7406	356	18	is	be	AUX
taxlaw-7406	356	19	taxable	taxable	ADJ
taxlaw-7406	356	20	to	to	ADP
taxlaw-7406	356	21	the	the	DET
taxlaw-7406	356	22	plaintiff	plaintiff	NOUN
taxlaw-7406	356	23	and	and	CCONJ
taxlaw-7406	356	24	(	(	PUNCT
taxlaw-7406	356	25	ii	ii	NOUN
taxlaw-7406	356	26	)	)	PUNCT
taxlaw-7406	356	27	the	the	DET
taxlaw-7406	356	28	plaintiff	plaintiff	NOUN
taxlaw-7406	356	29	’s	’s	PART
taxlaw-7406	356	30	deduction	deduction	NOUN
taxlaw-7406	356	31	for	for	ADP
taxlaw-7406	356	32	her	her	PRON
taxlaw-7406	356	33	attorney	attorney	NOUN
taxlaw-7406	356	34	’s	’s	PART
taxlaw-7406	356	35	fees	fee	NOUN
taxlaw-7406	356	36	is	be	AUX
taxlaw-7406	356	37	classified	classify	VERB
taxlaw-7406	356	38	as	as	ADP
taxlaw-7406	356	39	a	a	DET
taxlaw-7406	356	40	“	"	PUNCT
taxlaw-7406	356	41	miscellaneous	miscellaneous	ADJ
taxlaw-7406	356	42	itemized	itemize	VERB
taxlaw-7406	356	43	deduction	deduction	NOUN
taxlaw-7406	356	44	.	.	PUNCT
taxlaw-7406	357	1	”71	”71	NOUN
taxlaw-7406	357	2	prior	prior	ADV
taxlaw-7406	357	3	to	to	ADP
taxlaw-7406	357	4	the	the	DET
taxlaw-7406	357	5	2017	2017	NUM
taxlaw-7406	357	6	tax	tax	NOUN
taxlaw-7406	357	7	act	act	NOUN
taxlaw-7406	357	8	,	,	PUNCT
taxlaw-7406	357	9	miscellaneous	miscellaneous	ADJ
taxlaw-7406	357	10	itemized	itemize	VERB
taxlaw-7406	357	11	deductions	deduction	NOUN
taxlaw-7406	357	12	could	could	AUX
taxlaw-7406	357	13	be	be	AUX
taxlaw-7406	357	14	claimed	claim	VERB
taxlaw-7406	357	15	only	only	ADV
taxlaw-7406	357	16	to	to	ADP
taxlaw-7406	357	17	the	the	DET
taxlaw-7406	357	18	extent	extent	NOUN
taxlaw-7406	357	19	that	that	SCONJ
taxlaw-7406	357	20	they	they	PRON
taxlaw-7406	357	21	(	(	PUNCT
taxlaw-7406	357	22	in	in	ADP
taxlaw-7406	357	23	the	the	DET
taxlaw-7406	357	24	aggregate	aggregate	NOUN
taxlaw-7406	357	25	)	)	PUNCT
taxlaw-7406	357	26	exceeded	exceed	VERB
taxlaw-7406	357	27	2	2	NUM
taxlaw-7406	357	28	%	%	NOUN
taxlaw-7406	357	29	of	of	ADP
taxlaw-7406	357	30	the	the	DET
taxlaw-7406	357	31	taxpayer	taxpayer	NOUN
taxlaw-7406	357	32	’s	’s	PART
taxlaw-7406	357	33	adjusted	adjust	VERB
taxlaw-7406	357	34	gross	gross	ADJ
taxlaw-7406	357	35	income.72	income.72	NOUN
taxlaw-7406	357	36	thus	thus	ADV
taxlaw-7406	357	37	,	,	PUNCT
taxlaw-7406	357	38	a	a	DET
taxlaw-7406	357	39	plaintiff	plaintiff	NOUN
taxlaw-7406	357	40	with	with	ADP
taxlaw-7406	357	41	$	$	SYM
taxlaw-7406	357	42	200,000	200,000	NUM
taxlaw-7406	357	43	of	of	ADP
taxlaw-7406	357	44	adjusted	adjust	VERB
taxlaw-7406	357	45	gross	gross	ADJ
taxlaw-7406	357	46	income	income	NOUN
taxlaw-7406	357	47	would	would	AUX
taxlaw-7406	357	48	lose	lose	VERB
taxlaw-7406	357	49	the	the	DET
taxlaw-7406	357	50	tax	tax	NOUN
taxlaw-7406	357	51	benefit	benefit	NOUN
taxlaw-7406	357	52	of	of	ADP
taxlaw-7406	357	53	the	the	DET
taxlaw-7406	357	54	first	first	ADJ
taxlaw-7406	357	55	$	$	SYM
taxlaw-7406	357	56	4,000	4,000	NUM
taxlaw-7406	357	57	of	of	ADP
taxlaw-7406	357	58	her	her	PRON
taxlaw-7406	357	59	miscellaneous	miscellaneous	ADJ
taxlaw-7406	357	60	itemized	itemize	VERB
taxlaw-7406	357	61	deductions.73	deductions.73	ADJ
taxlaw-7406	357	62	in	in	ADP
taxlaw-7406	357	63	addition	addition	NOUN
taxlaw-7406	357	64	,	,	PUNCT
taxlaw-7406	357	65	miscellaneous	miscellaneous	ADJ
taxlaw-7406	357	66	itemized	itemize	VERB
taxlaw-7406	357	67	deductions	deduction	NOUN
taxlaw-7406	357	68	were	be	AUX
taxlaw-7406	357	69	disallowed	disallow	VERB
taxlaw-7406	357	70	entirely	entirely	ADV
taxlaw-7406	357	71	for	for	ADP
taxlaw-7406	357	72	purposes	purpose	NOUN
taxlaw-7406	357	73	of	of	ADP
taxlaw-7406	357	74	the	the	DET
taxlaw-7406	357	75	alternative	alternative	ADJ
taxlaw-7406	357	76	minimum	minimum	ADJ
taxlaw-7406	357	77	tax	tax	NOUN
taxlaw-7406	357	78	(	(	PUNCT
taxlaw-7406	357	79	amt).74	amt).74	ADP
taxlaw-7406	357	80	the	the	DET
taxlaw-7406	357	81	amt	amt	PROPN
taxlaw-7406	357	82	is	be	AUX
taxlaw-7406	357	83	an	an	DET
taxlaw-7406	357	84	alternative	alternative	NOUN
taxlaw-7406	357	85	to	to	ADP
taxlaw-7406	357	86	the	the	DET
taxlaw-7406	357	87	regular	regular	ADJ
taxlaw-7406	357	88	tax	tax	NOUN
taxlaw-7406	357	89	system	system	NOUN
taxlaw-7406	357	90	whereby	whereby	SCONJ
taxlaw-7406	357	91	the	the	DET
taxlaw-7406	357	92	taxpayer	taxpayer	NOUN
taxlaw-7406	357	93	must	must	AUX
taxlaw-7406	357	94	pay	pay	VERB
taxlaw-7406	357	95	the	the	DET
taxlaw-7406	357	96	greater	great	ADJ
taxlaw-7406	357	97	of	of	ADP
taxlaw-7406	357	98	her	her	PRON
taxlaw-7406	357	99	amt	amt	PROPN
taxlaw-7406	357	100	liability	liability	NOUN
taxlaw-7406	357	101	and	and	CCONJ
taxlaw-7406	357	102	her	her	PRON
taxlaw-7406	357	103	regular	regular	ADJ
taxlaw-7406	357	104	tax	tax	NOUN
taxlaw-7406	357	105	liability.75	liability.75	PROPN
taxlaw-7406	357	106	if	if	SCONJ
taxlaw-7406	357	107	a	a	DET
taxlaw-7406	357	108	plaintiff	plaintiff	NOUN
taxlaw-7406	357	109	subject	subject	ADJ
taxlaw-7406	357	110	to	to	ADP
taxlaw-7406	357	111	the	the	DET
taxlaw-7406	357	112	tax	tax	NOUN
taxlaw-7406	357	113	trap	trap	NOUN
taxlaw-7406	357	114	received	receive	VERB
taxlaw-7406	357	115	a	a	DET
taxlaw-7406	357	116	large	large	ADJ
taxlaw-7406	357	117	settlement	settlement	NOUN
taxlaw-7406	357	118	,	,	PUNCT
taxlaw-7406	357	119	it	it	PRON
taxlaw-7406	357	120	would	would	AUX
taxlaw-7406	357	121	likely	likely	ADV
taxlaw-7406	357	122	put	put	VERB
taxlaw-7406	357	123	her	she	PRON
taxlaw-7406	357	124	on	on	ADP
taxlaw-7406	357	125	the	the	DET
taxlaw-7406	357	126	amt	amt	PROPN
taxlaw-7406	357	127	,	,	PUNCT
taxlaw-7406	357	128	which	which	PRON
taxlaw-7406	357	129	has	have	VERB
taxlaw-7406	357	130	a	a	DET
taxlaw-7406	357	131	maximum	maximum	ADJ
taxlaw-7406	357	132	rate	rate	NOUN
taxlaw-7406	357	133	of	of	ADP
taxlaw-7406	357	134	28%.76	28%.76	NUM
taxlaw-7406	357	135	the	the	DET
taxlaw-7406	357	136	2017	2017	NUM
taxlaw-7406	357	137	tax	tax	NOUN
taxlaw-7406	357	138	act	act	NOUN
taxlaw-7406	357	139	disallowed	disallow	VERB
taxlaw-7406	357	140	miscellaneous	miscellaneous	ADJ
taxlaw-7406	357	141	itemized	itemize	VERB
taxlaw-7406	357	142	deductions	deduction	NOUN
taxlaw-7406	357	143	under	under	ADP
taxlaw-7406	357	144	the	the	DET
taxlaw-7406	357	145	regular	regular	ADJ
taxlaw-7406	357	146	tax	tax	NOUN
taxlaw-7406	357	147	system	system	NOUN
taxlaw-7406	357	148	(	(	PUNCT
taxlaw-7406	357	149	and	and	CCONJ
taxlaw-7406	357	150	continued	continue	VERB
taxlaw-7406	357	151	to	to	PART
taxlaw-7406	357	152	disallow	disallow	VERB
taxlaw-7406	357	153	them	they	PRON
taxlaw-7406	357	154	under	under	ADP
taxlaw-7406	357	155	the	the	DET
taxlaw-7406	357	156	amt	amt	PROPN
taxlaw-7406	357	157	system	system	NOUN
taxlaw-7406	357	158	)	)	PUNCT
taxlaw-7406	357	159	between	between	ADP
taxlaw-7406	357	160	2018	2018	NUM
taxlaw-7406	357	161	and	and	CCONJ
taxlaw-7406	357	162	2025.77	2025.77	NUM
taxlaw-7406	357	163	this	this	DET
taxlaw-7406	357	164	change	change	NOUN
taxlaw-7406	357	165	is	be	AUX
taxlaw-7406	357	166	set	set	VERB
taxlaw-7406	357	167	to	to	PART
taxlaw-7406	357	168	expire	expire	VERB
taxlaw-7406	357	169	on	on	ADP
taxlaw-7406	357	170	january	january	PROPN
taxlaw-7406	357	171	1	1	NUM
taxlaw-7406	357	172	,	,	PUNCT
taxlaw-7406	357	173	2026	2026	NUM
taxlaw-7406	357	174	,	,	PUNCT
taxlaw-7406	357	175	returning	return	VERB
taxlaw-7406	357	176	to	to	ADP
taxlaw-7406	357	177	the	the	DET
taxlaw-7406	357	178	former	former	ADJ
taxlaw-7406	357	179	regime	regime	NOUN
taxlaw-7406	357	180	where	where	SCONJ
taxlaw-7406	357	181	miscellaneous	miscellaneous	ADJ
taxlaw-7406	357	182	itemized	itemized	ADJ
taxlaw-7406	357	183	deductions	deduction	NOUN
taxlaw-7406	357	184	were	be	AUX
taxlaw-7406	357	185	allowed	allow	VERB
taxlaw-7406	357	186	for	for	ADP
taxlaw-7406	357	187	regular	regular	ADJ
taxlaw-7406	357	188	tax	tax	NOUN
taxlaw-7406	357	189	purposes	purpose	NOUN
taxlaw-7406	357	190	only	only	ADV
taxlaw-7406	357	191	to	to	ADP
taxlaw-7406	357	192	the	the	DET
taxlaw-7406	357	193	extent	extent	NOUN
taxlaw-7406	357	194	they	they	PRON
taxlaw-7406	357	195	exceed	exceed	VERB
taxlaw-7406	357	196	2	2	NUM
taxlaw-7406	357	197	%	%	NOUN
taxlaw-7406	357	198	of	of	ADP
taxlaw-7406	357	199	adjusted	adjust	VERB
taxlaw-7406	357	200	gross	gross	ADJ
taxlaw-7406	357	201	income	income	NOUN
taxlaw-7406	357	202	(	(	PUNCT
taxlaw-7406	357	203	and	and	CCONJ
taxlaw-7406	357	204	were	be	AUX
taxlaw-7406	357	205	entirely	entirely	ADV
taxlaw-7406	357	206	disallowed	disallow	VERB
taxlaw-7406	357	207	under	under	ADP
taxlaw-7406	357	208	the	the	DET
taxlaw-7406	357	209	amt).78	amt).78	NOUN
taxlaw-7406	357	210	these	these	DET
taxlaw-7406	357	211	rules	rule	NOUN
taxlaw-7406	357	212	can	can	AUX
taxlaw-7406	357	213	be	be	AUX
taxlaw-7406	357	214	extremely	extremely	ADV
taxlaw-7406	357	215	harsh	harsh	ADJ
taxlaw-7406	357	216	.	.	PUNCT
taxlaw-7406	358	1	consider	consider	VERB
taxlaw-7406	358	2	a	a	DET
taxlaw-7406	358	3	plaintiff	plaintiff	NOUN
taxlaw-7406	358	4	who	who	PRON
taxlaw-7406	358	5	settles	settle	VERB
taxlaw-7406	358	6	a	a	DET
taxlaw-7406	358	7	case	case	NOUN
taxlaw-7406	358	8	for	for	ADP
taxlaw-7406	358	9	$	$	SYM
taxlaw-7406	358	10	1,000,000	1,000,000	NUM
taxlaw-7406	358	11	and	and	CCONJ
taxlaw-7406	358	12	pays	pay	VERB
taxlaw-7406	358	13	her	her	PRON
taxlaw-7406	358	14	attorney	attorney	NOUN
taxlaw-7406	358	15	a	a	DET
taxlaw-7406	358	16	$	$	SYM
taxlaw-7406	358	17	400,000	400,000	NUM
taxlaw-7406	358	18	contingent	contingent	NOUN
taxlaw-7406	358	19	fee	fee	NOUN
taxlaw-7406	358	20	,	,	PUNCT
taxlaw-7406	358	21	leaving	leave	VERB
taxlaw-7406	358	22	her	she	PRON
taxlaw-7406	358	23	$	$	SYM
taxlaw-7406	358	24	600,000	600,000	NUM
taxlaw-7406	358	25	before	before	ADP
taxlaw-7406	358	26	tax	tax	NOUN
taxlaw-7406	358	27	.	.	PUNCT
taxlaw-7406	359	1	before	before	ADP
taxlaw-7406	359	2	2018	2018	NUM
taxlaw-7406	359	3	and	and	CCONJ
taxlaw-7406	359	4	after	after	ADP
taxlaw-7406	359	5	2025	2025	NUM
taxlaw-7406	359	6	,	,	PUNCT
taxlaw-7406	359	7	if	if	SCONJ
taxlaw-7406	359	8	the	the	DET
taxlaw-7406	359	9	plaintiff	plaintiff	NOUN
taxlaw-7406	359	10	were	be	AUX
taxlaw-7406	359	11	subject	subject	ADJ
taxlaw-7406	359	12	to	to	ADP
taxlaw-7406	359	13	the	the	DET
taxlaw-7406	359	14	tax	tax	NOUN
taxlaw-7406	359	15	trap	trap	NOUN
taxlaw-7406	359	16	,	,	PUNCT
taxlaw-7406	359	17	her	her	PRON
taxlaw-7406	359	18	amt	amt	PROPN
taxlaw-7406	359	19	liability	liability	NOUN
taxlaw-7406	359	20	on	on	ADP
taxlaw-7406	359	21	the	the	DET
taxlaw-7406	359	22	award	award	NOUN
taxlaw-7406	359	23	would	would	AUX
taxlaw-7406	359	24	be	be	AUX
taxlaw-7406	359	25	approximately	approximately	ADV
taxlaw-7406	359	26	$	$	SYM
taxlaw-7406	359	27	280,000.79	280,000.79	NUM
taxlaw-7406	359	28	this	this	PRON
taxlaw-7406	359	29	translates	translate	VERB
taxlaw-7406	359	30	into	into	ADP
taxlaw-7406	359	31	an	an	DET
taxlaw-7406	359	32	effective	effective	ADJ
taxlaw-7406	359	33	70	70	NUM
taxlaw-7406	359	34	plaintiffs	plaintiff	NOUN
taxlaw-7406	359	35	that	that	PRON
taxlaw-7406	359	36	pay	pay	VERB
taxlaw-7406	359	37	hourly	hourly	ADJ
taxlaw-7406	359	38	fees	fee	NOUN
taxlaw-7406	359	39	could	could	AUX
taxlaw-7406	359	40	be	be	AUX
taxlaw-7406	359	41	affected	affect	VERB
taxlaw-7406	359	42	as	as	ADV
taxlaw-7406	359	43	well	well	ADV
taxlaw-7406	359	44	,	,	PUNCT
taxlaw-7406	359	45	but	but	CCONJ
taxlaw-7406	359	46	most	most	ADJ
taxlaw-7406	359	47	plaintiffs	plaintiff	NOUN
taxlaw-7406	359	48	in	in	ADP
taxlaw-7406	359	49	causes	cause	NOUN
taxlaw-7406	359	50	of	of	ADP
taxlaw-7406	359	51	actions	action	NOUN
taxlaw-7406	359	52	relevant	relevant	ADJ
taxlaw-7406	359	53	for	for	ADP
taxlaw-7406	359	54	the	the	DET
taxlaw-7406	359	55	purposes	purpose	NOUN
taxlaw-7406	359	56	of	of	ADP
taxlaw-7406	359	57	this	this	DET
taxlaw-7406	359	58	article	article	NOUN
taxlaw-7406	359	59	retain	retain	VERB
taxlaw-7406	359	60	their	their	PRON
taxlaw-7406	359	61	lawyers	lawyer	NOUN
taxlaw-7406	359	62	on	on	ADP
taxlaw-7406	359	63	a	a	DET
taxlaw-7406	359	64	contingent	contingent	ADJ
taxlaw-7406	359	65	fee	fee	NOUN
taxlaw-7406	359	66	basis	basis	NOUN
taxlaw-7406	359	67	.	.	PUNCT
taxlaw-7406	360	1	71	71	NUM
taxlaw-7406	360	2	see	see	VERB
taxlaw-7406	360	3	gregg	gregg	PROPN
taxlaw-7406	360	4	d.	d.	PROPN
taxlaw-7406	360	5	polsky	polsky	PROPN
taxlaw-7406	360	6	,	,	PUNCT
taxlaw-7406	360	7	taxing	tax	VERB
taxlaw-7406	360	8	litigation	litigation	NOUN
taxlaw-7406	360	9	:	:	PUNCT
taxlaw-7406	360	10	federal	federal	ADJ
taxlaw-7406	360	11	tax	tax	NOUN
taxlaw-7406	360	12	concerns	concern	NOUN
taxlaw-7406	360	13	of	of	ADP
taxlaw-7406	360	14	personal	personal	ADJ
taxlaw-7406	360	15	injury	injury	NOUN
taxlaw-7406	360	16	plaintiffs	plaintiff	NOUN
taxlaw-7406	360	17	and	and	CCONJ
taxlaw-7406	360	18	their	their	PRON
taxlaw-7406	360	19	lawyers	lawyer	NOUN
taxlaw-7406	360	20	,	,	PUNCT
taxlaw-7406	360	21	22	22	NUM
taxlaw-7406	360	22	fla	fla	NOUN
taxlaw-7406	360	23	.	.	PUNCT
taxlaw-7406	361	1	tax	tax	PROPN
taxlaw-7406	361	2	rev	rev	PROPN
taxlaw-7406	361	3	.	.	PROPN
taxlaw-7406	361	4	120	120	NUM
taxlaw-7406	361	5	,	,	PUNCT
taxlaw-7406	361	6	137	137	NUM
taxlaw-7406	361	7	-	-	SYM
taxlaw-7406	361	8	38	38	NUM
taxlaw-7406	361	9	(	(	PUNCT
taxlaw-7406	361	10	2018	2018	NUM
taxlaw-7406	361	11	)	)	PUNCT
taxlaw-7406	361	12	(	(	PUNCT
taxlaw-7406	361	13	describing	describe	VERB
taxlaw-7406	361	14	the	the	DET
taxlaw-7406	361	15	effect	effect	NOUN
taxlaw-7406	361	16	of	of	ADP
taxlaw-7406	361	17	the	the	DET
taxlaw-7406	361	18	2017	2017	NUM
taxlaw-7406	361	19	tax	tax	NOUN
taxlaw-7406	361	20	act	act	NOUN
taxlaw-7406	361	21	’s	’s	PART
taxlaw-7406	361	22	disallowance	disallowance	NOUN
taxlaw-7406	361	23	of	of	ADP
taxlaw-7406	361	24	miscellaneous	miscellaneous	ADJ
taxlaw-7406	361	25	itemized	itemize	VERB
taxlaw-7406	361	26	deductions	deduction	NOUN
taxlaw-7406	361	27	on	on	ADP
taxlaw-7406	361	28	certain	certain	ADJ
taxlaw-7406	361	29	personal	personal	ADJ
taxlaw-7406	361	30	injury	injury	NOUN
taxlaw-7406	361	31	plaintiffs	plaintiff	NOUN
taxlaw-7406	361	32	)	)	PUNCT
taxlaw-7406	361	33	.	.	PUNCT
taxlaw-7406	362	1	72	72	NUM
taxlaw-7406	362	2	see	see	NOUN
taxlaw-7406	362	3	i.r.c	i.r.c	NOUN
taxlaw-7406	362	4	.	.	PUNCT
taxlaw-7406	363	1	§	§	PROPN
taxlaw-7406	363	2	67(a	67(a	NUM
taxlaw-7406	363	3	)	)	PUNCT
taxlaw-7406	363	4	(	(	PUNCT
taxlaw-7406	363	5	allowing	allow	VERB
taxlaw-7406	363	6	miscellaneous	miscellaneous	ADJ
taxlaw-7406	363	7	itemized	itemize	VERB
taxlaw-7406	363	8	deductions	deduction	NOUN
taxlaw-7406	363	9	to	to	ADP
taxlaw-7406	363	10	the	the	DET
taxlaw-7406	363	11	extent	extent	NOUN
taxlaw-7406	363	12	they	they	PRON
taxlaw-7406	363	13	exceed	exceed	VERB
taxlaw-7406	363	14	2	2	NUM
taxlaw-7406	363	15	%	%	NOUN
taxlaw-7406	363	16	of	of	ADP
taxlaw-7406	363	17	the	the	DET
taxlaw-7406	363	18	taxpayer	taxpayer	NOUN
taxlaw-7406	363	19	’s	’s	PART
taxlaw-7406	363	20	adjusted	adjust	VERB
taxlaw-7406	363	21	gross	gross	ADJ
taxlaw-7406	363	22	income	income	NOUN
taxlaw-7406	363	23	)	)	PUNCT
taxlaw-7406	363	24	.	.	PUNCT
taxlaw-7406	364	1	73	73	NUM
taxlaw-7406	364	2	$	$	SYM
taxlaw-7406	364	3	200,000	200,000	NUM
taxlaw-7406	364	4	adjusted	adjust	VERB
taxlaw-7406	364	5	gross	gross	ADJ
taxlaw-7406	364	6	income	income	NOUN
taxlaw-7406	364	7	x	x	SYM
taxlaw-7406	364	8	2	2	NUM
taxlaw-7406	364	9	%	%	NOUN
taxlaw-7406	364	10	“	"	PUNCT
taxlaw-7406	364	11	floor	floor	NOUN
taxlaw-7406	364	12	"	"	PUNCT
taxlaw-7406	364	13	=	=	NOUN
taxlaw-7406	364	14	$	$	SYM
taxlaw-7406	364	15	4,000	4,000	NUM
taxlaw-7406	364	16	.	.	PUNCT
taxlaw-7406	365	1	note	note	VERB
taxlaw-7406	365	2	that	that	SCONJ
taxlaw-7406	365	3	miscellaneous	miscellaneous	ADJ
taxlaw-7406	365	4	itemized	itemize	VERB
taxlaw-7406	365	5	deductions	deduction	NOUN
taxlaw-7406	365	6	are	be	AUX
taxlaw-7406	365	7	allowed	allow	VERB
taxlaw-7406	365	8	only	only	ADV
taxlaw-7406	365	9	to	to	ADP
taxlaw-7406	365	10	taxpayers	taxpayer	NOUN
taxlaw-7406	365	11	who	who	PRON
taxlaw-7406	365	12	choose	choose	VERB
taxlaw-7406	365	13	to	to	PART
taxlaw-7406	365	14	itemize	itemize	VERB
taxlaw-7406	365	15	their	their	PRON
taxlaw-7406	365	16	deductions	deduction	NOUN
taxlaw-7406	365	17	rather	rather	ADV
taxlaw-7406	365	18	than	than	ADP
taxlaw-7406	365	19	claim	claim	VERB
taxlaw-7406	365	20	the	the	DET
taxlaw-7406	365	21	standard	standard	ADJ
taxlaw-7406	365	22	deduction	deduction	NOUN
taxlaw-7406	365	23	.	.	PUNCT
taxlaw-7406	366	1	i.r.c	i.r.c	NOUN
taxlaw-7406	366	2	.	.	PUNCT
taxlaw-7406	367	1	§	§	PROPN
taxlaw-7406	367	2	63(e	63(e	NUM
taxlaw-7406	367	3	)	)	PUNCT
taxlaw-7406	367	4	.	.	PUNCT
taxlaw-7406	368	1	74	74	NUM
taxlaw-7406	368	2	see	see	VERB
taxlaw-7406	368	3	i.r.c	i.r.c	NOUN
taxlaw-7406	368	4	.	.	PUNCT
taxlaw-7406	369	1	§	§	PROPN
taxlaw-7406	369	2	56(b)(1)(a)(i	56(b)(1)(a)(i	NUM
taxlaw-7406	369	3	)	)	PUNCT
taxlaw-7406	369	4	(	(	PUNCT
taxlaw-7406	369	5	disallowing	disallow	VERB
taxlaw-7406	369	6	miscellaneous	miscellaneous	ADJ
taxlaw-7406	369	7	itemized	itemize	VERB
taxlaw-7406	369	8	deductions	deduction	NOUN
taxlaw-7406	369	9	for	for	ADP
taxlaw-7406	369	10	the	the	DET
taxlaw-7406	369	11	purpose	purpose	NOUN
taxlaw-7406	369	12	of	of	ADP
taxlaw-7406	369	13	the	the	DET
taxlaw-7406	369	14	amt	amt	PROPN
taxlaw-7406	369	15	)	)	PUNCT
taxlaw-7406	369	16	.	.	PUNCT
taxlaw-7406	370	1	75	75	NUM
taxlaw-7406	370	2	see	see	VERB
taxlaw-7406	370	3	generally	generally	ADV
taxlaw-7406	370	4	i.r.c	i.r.c	NOUN
taxlaw-7406	370	5	.	.	PUNCT
taxlaw-7406	371	1	§	§	PROPN
taxlaw-7406	371	2	55	55	NUM
taxlaw-7406	371	3	(	(	PUNCT
taxlaw-7406	371	4	requiring	require	VERB
taxlaw-7406	371	5	taxpayers	taxpayer	NOUN
taxlaw-7406	371	6	other	other	ADJ
taxlaw-7406	371	7	than	than	ADP
taxlaw-7406	371	8	corporations	corporation	NOUN
taxlaw-7406	371	9	to	to	PART
taxlaw-7406	371	10	pay	pay	VERB
taxlaw-7406	371	11	the	the	DET
taxlaw-7406	371	12	greater	great	ADJ
taxlaw-7406	371	13	of	of	ADP
taxlaw-7406	371	14	their	their	PRON
taxlaw-7406	371	15	amt	amt	PROPN
taxlaw-7406	371	16	liability	liability	NOUN
taxlaw-7406	371	17	or	or	CCONJ
taxlaw-7406	371	18	their	their	PRON
taxlaw-7406	371	19	regular	regular	ADJ
taxlaw-7406	371	20	tax	tax	NOUN
taxlaw-7406	371	21	liability	liability	NOUN
taxlaw-7406	371	22	)	)	PUNCT
taxlaw-7406	371	23	.	.	PUNCT
taxlaw-7406	372	1	76	76	NUM
taxlaw-7406	372	2	see	see	VERB
taxlaw-7406	372	3	i.r.c	i.r.c	NOUN
taxlaw-7406	372	4	.	.	PUNCT
taxlaw-7406	373	1	§	§	PROPN
taxlaw-7406	373	2	55(b)(1)(a	55(b)(1)(a	PROPN
taxlaw-7406	373	3	)	)	PUNCT
taxlaw-7406	374	1	(	(	PUNCT
taxlaw-7406	374	2	setting	set	VERB
taxlaw-7406	374	3	the	the	DET
taxlaw-7406	374	4	maximum	maximum	ADJ
taxlaw-7406	374	5	rate	rate	NOUN
taxlaw-7406	374	6	for	for	ADP
taxlaw-7406	374	7	the	the	DET
taxlaw-7406	374	8	amt	amt	PROPN
taxlaw-7406	374	9	at	at	ADP
taxlaw-7406	374	10	28	28	NUM
taxlaw-7406	374	11	%	%	NOUN
taxlaw-7406	374	12	)	)	PUNCT
taxlaw-7406	374	13	.	.	PUNCT
taxlaw-7406	375	1	77	77	NUM
taxlaw-7406	375	2	see	see	ADJ
taxlaw-7406	375	3	i.r.c	i.r.c	NOUN
taxlaw-7406	375	4	.	.	PUNCT
taxlaw-7406	376	1	§	§	PROPN
taxlaw-7406	376	2	67(g	67(g	NUM
taxlaw-7406	376	3	)	)	PUNCT
taxlaw-7406	376	4	(	(	PUNCT
taxlaw-7406	376	5	suspending	suspend	VERB
taxlaw-7406	376	6	miscellaneous	miscellaneous	ADJ
taxlaw-7406	376	7	itemized	itemize	VERB
taxlaw-7406	376	8	deductions	deduction	NOUN
taxlaw-7406	376	9	through	through	ADP
taxlaw-7406	376	10	2025	2025	NUM
taxlaw-7406	376	11	)	)	PUNCT
taxlaw-7406	376	12	.	.	PUNCT
taxlaw-7406	377	1	78	78	NUM
taxlaw-7406	377	2	see	see	VERB
taxlaw-7406	377	3	i.r.c	i.r.c	NOUN
taxlaw-7406	377	4	.	.	PUNCT
taxlaw-7406	378	1	§	§	PROPN
taxlaw-7406	378	2	67(a	67(a	NUM
taxlaw-7406	378	3	)	)	PUNCT
taxlaw-7406	378	4	(	(	PUNCT
taxlaw-7406	378	5	allowing	allow	VERB
taxlaw-7406	378	6	miscellaneous	miscellaneous	ADJ
taxlaw-7406	378	7	itemized	itemize	VERB
taxlaw-7406	378	8	deductions	deduction	NOUN
taxlaw-7406	378	9	to	to	ADP
taxlaw-7406	378	10	the	the	DET
taxlaw-7406	378	11	extent	extent	NOUN
taxlaw-7406	378	12	they	they	PRON
taxlaw-7406	378	13	exceed	exceed	VERB
taxlaw-7406	378	14	2	2	NUM
taxlaw-7406	378	15	%	%	NOUN
taxlaw-7406	378	16	of	of	ADP
taxlaw-7406	378	17	adjusted	adjust	VERB
taxlaw-7406	378	18	gross	gross	ADJ
taxlaw-7406	378	19	income	income	NOUN
taxlaw-7406	378	20	)	)	PUNCT
taxlaw-7406	378	21	;	;	PUNCT
taxlaw-7406	378	22	i.r.c	i.r.c	NOUN
taxlaw-7406	378	23	.	.	PUNCT
taxlaw-7406	379	1	§	§	PROPN
taxlaw-7406	379	2	56(b)(1)(a)(i	56(b)(1)(a)(i	NUM
taxlaw-7406	379	3	)	)	PUNCT
taxlaw-7406	379	4	(	(	PUNCT
taxlaw-7406	379	5	disallowing	disallow	VERB
taxlaw-7406	379	6	miscellaneous	miscellaneous	ADJ
taxlaw-7406	379	7	itemized	itemize	VERB
taxlaw-7406	379	8	deductions	deduction	NOUN
taxlaw-7406	379	9	for	for	ADP
taxlaw-7406	379	10	the	the	DET
taxlaw-7406	379	11	purposes	purpose	NOUN
taxlaw-7406	379	12	of	of	ADP
taxlaw-7406	379	13	the	the	DET
taxlaw-7406	379	14	amt	amt	PROPN
taxlaw-7406	379	15	)	)	PUNCT
taxlaw-7406	379	16	.	.	PUNCT
taxlaw-7406	380	1	79	79	NUM
taxlaw-7406	380	2	28	28	NUM
taxlaw-7406	380	3	%	%	NOUN
taxlaw-7406	380	4	(	(	PUNCT
taxlaw-7406	380	5	amt	amt	NOUN
taxlaw-7406	380	6	rate	rate	NOUN
taxlaw-7406	380	7	)	)	PUNCT
taxlaw-7406	380	8	x	x	SYM
taxlaw-7406	380	9	$	$	SYM
taxlaw-7406	380	10	1,000,000	1,000,000	NUM
taxlaw-7406	380	11	(	(	PUNCT
taxlaw-7406	380	12	gross	gross	ADJ
taxlaw-7406	380	13	settlement	settlement	NOUN
taxlaw-7406	380	14	)	)	PUNCT
taxlaw-7406	380	15	=	=	PUNCT
taxlaw-7406	380	16	$	$	SYM
taxlaw-7406	380	17	280,000	280,000	NUM
taxlaw-7406	380	18	.	.	PUNCT
taxlaw-7406	381	1	depending	depend	VERB
taxlaw-7406	381	2	on	on	ADP
taxlaw-7406	381	3	the	the	DET
taxlaw-7406	381	4	plaintiff	plaintiff	NOUN
taxlaw-7406	381	5	’s	’s	PART
taxlaw-7406	381	6	other	other	ADJ
taxlaw-7406	381	7	income	income	NOUN
taxlaw-7406	381	8	and	and	CCONJ
taxlaw-7406	381	9	deductions	deduction	NOUN
taxlaw-7406	381	10	,	,	PUNCT
taxlaw-7406	381	11	some	some	DET
taxlaw-7406	381	12	portion	portion	NOUN
taxlaw-7406	381	13	of	of	ADP
taxlaw-7406	381	14	her	her	PRON
taxlaw-7406	381	15	amt	amt	PROPN
taxlaw-7406	381	16	taxable	taxable	ADJ
taxlaw-7406	381	17	income	income	NOUN
taxlaw-7406	381	18	could	could	AUX
taxlaw-7406	381	19	be	be	AUX
taxlaw-7406	381	20	subject	subject	ADJ
taxlaw-7406	381	21	to	to	ADP
taxlaw-7406	381	22	the	the	DET
taxlaw-7406	381	23	slightly	slightly	ADV
taxlaw-7406	381	24	lower	low	ADJ
taxlaw-7406	381	25	rate	rate	NOUN
taxlaw-7406	381	26	of	of	ADP
taxlaw-7406	381	27	26	26	NUM
taxlaw-7406	381	28	%	%	NOUN
taxlaw-7406	381	29	.	.	PUNCT
taxlaw-7406	382	1	i.r.c	i.r.c	NOUN
taxlaw-7406	382	2	.	.	PUNCT
taxlaw-7406	383	1	§	§	PROPN
taxlaw-7406	383	2	55(b)(1)(a	55(b)(1)(a	PROPN
taxlaw-7406	383	3	)	)	PUNCT
taxlaw-7406	383	4	.	.	PUNCT
taxlaw-7406	384	1	amt	amt	PROPN
taxlaw-7406	384	2	taxpayers	taxpayer	NOUN
taxlaw-7406	384	3	also	also	ADV
taxlaw-7406	384	4	receive	receive	VERB
taxlaw-7406	384	5	the	the	DET
taxlaw-7406	384	6	benefit	benefit	NOUN
taxlaw-7406	384	7	of	of	ADP
taxlaw-7406	384	8	an	an	DET
taxlaw-7406	384	9	exemption	exemption	NOUN
taxlaw-7406	384	10	amount	amount	NOUN
taxlaw-7406	384	11	,	,	PUNCT
taxlaw-7406	384	12	but	but	CCONJ
taxlaw-7406	384	13	this	this	DET
taxlaw-7406	384	14	plaintiff	plaintiff	NOUN
taxlaw-7406	384	15	would	would	AUX
taxlaw-7406	384	16	be	be	AUX
taxlaw-7406	384	17	phased	phase	VERB
taxlaw-7406	384	18	out	out	ADP
taxlaw-7406	384	19	of	of	ADP
taxlaw-7406	384	20	the	the	DET
taxlaw-7406	384	21	exemption	exemption	NOUN
taxlaw-7406	384	22	amount	amount	NOUN
taxlaw-7406	384	23	under	under	ADP
taxlaw-7406	384	24	the	the	DET
taxlaw-7406	384	25	amt	amt	PROPN
taxlaw-7406	384	26	rules	rule	NOUN
taxlaw-7406	384	27	that	that	PRON
taxlaw-7406	384	28	applied	apply	VERB
taxlaw-7406	384	29	before	before	ADP
taxlaw-7406	384	30	2018	2018	NUM
taxlaw-7406	384	31	and	and	CCONJ
taxlaw-7406	384	32	will	will	AUX
taxlaw-7406	384	33	apply	apply	VERB
taxlaw-7406	384	34	again	again	ADV
taxlaw-7406	384	35	after	after	ADP
taxlaw-7406	384	36	2025	2025	NUM
taxlaw-7406	384	37	.	.	PUNCT
taxlaw-7406	385	1	i.r.c	i.r.c	NOUN
taxlaw-7406	385	2	.	.	PUNCT
taxlaw-7406	386	1	§	§	PROPN
taxlaw-7406	386	2	55(d)(1)–(2	55(d)(1)–(2	NUM
taxlaw-7406	386	3	)	)	PUNCT
taxlaw-7406	386	4	,	,	PUNCT
taxlaw-7406	386	5	(	(	PUNCT
taxlaw-7406	386	6	4	4	NUM
taxlaw-7406	386	7	)	)	PUNCT
taxlaw-7406	386	8	.	.	PUNCT
taxlaw-7406	387	1	2020	2020	NUM
taxlaw-7406	387	2	]	]	PUNCT
taxlaw-7406	387	3	impact	impact	NOUN
taxlaw-7406	387	4	of	of	ADP
taxlaw-7406	387	5	the	the	DET
taxlaw-7406	387	6	2017	2017	NUM
taxlaw-7406	387	7	tax	tax	NOUN
taxlaw-7406	387	8	act	act	NOUN
taxlaw-7406	387	9	on	on	ADP
taxlaw-7406	387	10	certain	certain	ADJ
taxlaw-7406	387	11	personal	personal	ADJ
taxlaw-7406	387	12	injury	injury	NOUN
taxlaw-7406	387	13	plaintffs	plaintff	NOUN
taxlaw-7406	387	14	41	41	NUM
taxlaw-7406	387	15	47	47	NUM
taxlaw-7406	387	16	%	%	NOUN
taxlaw-7406	387	17	federal	federal	ADJ
taxlaw-7406	387	18	income	income	NOUN
taxlaw-7406	387	19	tax	tax	NOUN
taxlaw-7406	387	20	on	on	ADP
taxlaw-7406	387	21	her	her	PRON
taxlaw-7406	387	22	net	net	ADJ
taxlaw-7406	387	23	$	$	SYM
taxlaw-7406	387	24	600,000	600,000	NUM
taxlaw-7406	387	25	recovery,80	recovery,80	NOUN
taxlaw-7406	387	26	even	even	ADV
taxlaw-7406	387	27	though	though	SCONJ
taxlaw-7406	387	28	the	the	DET
taxlaw-7406	387	29	statutory	statutory	ADJ
taxlaw-7406	387	30	rates	rate	NOUN
taxlaw-7406	387	31	top	top	VERB
taxlaw-7406	387	32	out	out	ADP
taxlaw-7406	387	33	at	at	ADP
taxlaw-7406	387	34	37%.81	37%.81	NUM
taxlaw-7406	387	35	if	if	SCONJ
taxlaw-7406	387	36	the	the	DET
taxlaw-7406	387	37	attorney	attorney	NOUN
taxlaw-7406	387	38	fee	fee	NOUN
taxlaw-7406	387	39	portion	portion	NOUN
taxlaw-7406	387	40	of	of	ADP
taxlaw-7406	387	41	the	the	DET
taxlaw-7406	387	42	claim	claim	NOUN
taxlaw-7406	387	43	is	be	AUX
taxlaw-7406	387	44	higher	high	ADJ
taxlaw-7406	387	45	(	(	PUNCT
taxlaw-7406	387	46	because	because	SCONJ
taxlaw-7406	387	47	,	,	PUNCT
taxlaw-7406	387	48	for	for	ADP
taxlaw-7406	387	49	example	example	NOUN
taxlaw-7406	387	50	,	,	PUNCT
taxlaw-7406	387	51	the	the	DET
taxlaw-7406	387	52	attorney	attorney	NOUN
taxlaw-7406	387	53	incurred	incur	VERB
taxlaw-7406	387	54	substantial	substantial	ADJ
taxlaw-7406	387	55	costs	cost	NOUN
taxlaw-7406	387	56	for	for	ADP
taxlaw-7406	387	57	expert	expert	ADJ
taxlaw-7406	387	58	witnesses	witness	NOUN
taxlaw-7406	387	59	)	)	PUNCT
taxlaw-7406	387	60	,	,	PUNCT
taxlaw-7406	387	61	the	the	DET
taxlaw-7406	387	62	burden	burden	NOUN
taxlaw-7406	387	63	of	of	ADP
taxlaw-7406	387	64	the	the	DET
taxlaw-7406	387	65	tax	tax	NOUN
taxlaw-7406	387	66	trap	trap	NOUN
taxlaw-7406	387	67	increases	increase	NOUN
taxlaw-7406	387	68	.	.	PUNCT
taxlaw-7406	388	1	for	for	ADP
taxlaw-7406	388	2	instance	instance	NOUN
taxlaw-7406	388	3	,	,	PUNCT
taxlaw-7406	388	4	if	if	SCONJ
taxlaw-7406	388	5	the	the	DET
taxlaw-7406	388	6	plaintiff	plaintiff	NOUN
taxlaw-7406	388	7	retains	retain	VERB
taxlaw-7406	388	8	only	only	ADV
taxlaw-7406	388	9	$	$	SYM
taxlaw-7406	388	10	400,000	400,000	NUM
taxlaw-7406	388	11	of	of	ADP
taxlaw-7406	388	12	the	the	DET
taxlaw-7406	388	13	settlement	settlement	NOUN
taxlaw-7406	388	14	(	(	PUNCT
taxlaw-7406	388	15	with	with	ADP
taxlaw-7406	388	16	the	the	DET
taxlaw-7406	388	17	attorney	attorney	NOUN
taxlaw-7406	388	18	receiving	receive	VERB
taxlaw-7406	388	19	$	$	SYM
taxlaw-7406	388	20	600,000	600,000	NUM
taxlaw-7406	388	21	as	as	ADP
taxlaw-7406	388	22	his	his	PRON
taxlaw-7406	388	23	contingent	contingent	NOUN
taxlaw-7406	388	24	fee	fee	NOUN
taxlaw-7406	388	25	and	and	CCONJ
taxlaw-7406	388	26	recovery	recovery	NOUN
taxlaw-7406	388	27	of	of	ADP
taxlaw-7406	388	28	costs	cost	NOUN
taxlaw-7406	388	29	)	)	PUNCT
taxlaw-7406	388	30	,	,	PUNCT
taxlaw-7406	388	31	the	the	DET
taxlaw-7406	388	32	effective	effective	ADJ
taxlaw-7406	388	33	tax	tax	NOUN
taxlaw-7406	388	34	rate	rate	NOUN
taxlaw-7406	388	35	is	be	AUX
taxlaw-7406	388	36	70%.82	70%.82	NUM
taxlaw-7406	388	37	between	between	ADP
taxlaw-7406	388	38	2018	2018	NUM
taxlaw-7406	388	39	and	and	CCONJ
taxlaw-7406	388	40	2025	2025	NUM
taxlaw-7406	388	41	,	,	PUNCT
taxlaw-7406	388	42	this	this	DET
taxlaw-7406	388	43	plaintiff	plaintiff	NOUN
taxlaw-7406	388	44	is	be	AUX
taxlaw-7406	388	45	even	even	ADV
taxlaw-7406	388	46	worse	bad	ADJ
taxlaw-7406	388	47	off	off	ADP
taxlaw-7406	388	48	.	.	PUNCT
taxlaw-7406	389	1	assuming	assume	VERB
taxlaw-7406	389	2	she	she	PRON
taxlaw-7406	389	3	is	be	AUX
taxlaw-7406	389	4	unmarried	unmarried	ADJ
taxlaw-7406	389	5	,	,	PUNCT
taxlaw-7406	389	6	has	have	VERB
taxlaw-7406	389	7	no	no	DET
taxlaw-7406	389	8	other	other	ADJ
taxlaw-7406	389	9	income	income	NOUN
taxlaw-7406	389	10	,	,	PUNCT
taxlaw-7406	389	11	claims	claim	VERB
taxlaw-7406	389	12	the	the	DET
taxlaw-7406	389	13	standard	standard	ADJ
taxlaw-7406	389	14	deduction	deduction	NOUN
taxlaw-7406	389	15	,	,	PUNCT
taxlaw-7406	389	16	and	and	CCONJ
taxlaw-7406	389	17	pays	pay	VERB
taxlaw-7406	389	18	$	$	SYM
taxlaw-7406	389	19	400,000	400,000	NUM
taxlaw-7406	389	20	of	of	ADP
taxlaw-7406	389	21	a	a	DET
taxlaw-7406	389	22	$	$	SYM
taxlaw-7406	389	23	1,000,000	1,000,000	NUM
taxlaw-7406	389	24	settlement	settlement	NOUN
taxlaw-7406	389	25	to	to	ADP
taxlaw-7406	389	26	her	her	PRON
taxlaw-7406	389	27	attorney	attorney	NOUN
taxlaw-7406	389	28	,	,	PUNCT
taxlaw-7406	389	29	she	she	PRON
taxlaw-7406	389	30	would	would	AUX
taxlaw-7406	389	31	owe	owe	VERB
taxlaw-7406	389	32	roughly	roughly	ADV
taxlaw-7406	389	33	$	$	SYM
taxlaw-7406	389	34	330,000	330,000	NUM
taxlaw-7406	389	35	in	in	ADP
taxlaw-7406	389	36	tax.83	tax.83	NOUN
taxlaw-7406	389	37	this	this	PRON
taxlaw-7406	389	38	translates	translate	VERB
taxlaw-7406	389	39	into	into	ADP
taxlaw-7406	389	40	an	an	DET
taxlaw-7406	389	41	effective	effective	ADJ
taxlaw-7406	389	42	tax	tax	NOUN
taxlaw-7406	389	43	rate	rate	NOUN
taxlaw-7406	389	44	of	of	ADP
taxlaw-7406	389	45	55%,84	55%,84	NUM
taxlaw-7406	389	46	which	which	PRON
taxlaw-7406	389	47	is	be	AUX
taxlaw-7406	389	48	nearly	nearly	ADV
taxlaw-7406	389	49	50	50	NUM
taxlaw-7406	389	50	%	%	NOUN
taxlaw-7406	389	51	higher	high	ADJ
taxlaw-7406	389	52	than	than	ADP
taxlaw-7406	389	53	the	the	DET
taxlaw-7406	389	54	highest	high	ADJ
taxlaw-7406	389	55	statutory	statutory	ADJ
taxlaw-7406	389	56	rate	rate	NOUN
taxlaw-7406	389	57	of	of	ADP
taxlaw-7406	389	58	37%.85	37%.85	NUM
taxlaw-7406	389	59	if	if	SCONJ
taxlaw-7406	389	60	an	an	DET
taxlaw-7406	389	61	additional	additional	ADJ
taxlaw-7406	389	62	$	$	SYM
taxlaw-7406	389	63	200,000	200,000	NUM
taxlaw-7406	389	64	went	go	VERB
taxlaw-7406	389	65	to	to	ADP
taxlaw-7406	389	66	the	the	DET
taxlaw-7406	389	67	attorney	attorney	NOUN
taxlaw-7406	389	68	for	for	ADP
taxlaw-7406	389	69	reimbursement	reimbursement	NOUN
taxlaw-7406	389	70	of	of	ADP
taxlaw-7406	389	71	costs	cost	NOUN
taxlaw-7406	389	72	,	,	PUNCT
taxlaw-7406	389	73	her	her	PRON
taxlaw-7406	389	74	effective	effective	ADJ
taxlaw-7406	389	75	tax	tax	NOUN
taxlaw-7406	389	76	rate	rate	NOUN
taxlaw-7406	389	77	would	would	AUX
taxlaw-7406	389	78	be	be	AUX
taxlaw-7406	389	79	over	over	ADP
taxlaw-7406	389	80	80	80	NUM
taxlaw-7406	389	81	%	%	NOUN
taxlaw-7406	389	82	.	.	PUNCT
taxlaw-7406	390	1	86	86	NUM
taxlaw-7406	390	2	if	if	SCONJ
taxlaw-7406	390	3	costs	cost	NOUN
taxlaw-7406	390	4	surpass	surpass	VERB
taxlaw-7406	390	5	$	$	SYM
taxlaw-7406	390	6	200,000	200,000	NUM
taxlaw-7406	390	7	,	,	PUNCT
taxlaw-7406	390	8	the	the	DET
taxlaw-7406	390	9	plaintiff	plaintiff	NOUN
taxlaw-7406	390	10	’s	’s	PART
taxlaw-7406	390	11	effective	effective	ADJ
taxlaw-7406	390	12	tax	tax	NOUN
taxlaw-7406	390	13	rate	rate	NOUN
taxlaw-7406	390	14	may	may	AUX
taxlaw-7406	390	15	approach	approach	VERB
taxlaw-7406	390	16	or	or	CCONJ
taxlaw-7406	390	17	even	even	ADV
taxlaw-7406	390	18	exceed	exceed	VERB
taxlaw-7406	390	19	100	100	NUM
taxlaw-7406	390	20	%	%	NOUN
taxlaw-7406	390	21	,	,	PUNCT
taxlaw-7406	390	22	as	as	SCONJ
taxlaw-7406	390	23	shown	show	VERB
taxlaw-7406	390	24	in	in	ADP
taxlaw-7406	390	25	table	table	NOUN
taxlaw-7406	390	26	1	1	NUM
taxlaw-7406	390	27	.	.	PUNCT
taxlaw-7406	390	28	table	table	NOUN
taxlaw-7406	390	29	1	1	NUM
taxlaw-7406	390	30	year	year	NOUN
taxlaw-7406	390	31	/	/	SYM
taxlaw-7406	390	32	tax	tax	NOUN
taxlaw-7406	390	33	type	type	NOUN
taxlaw-7406	390	34	gross	gross	ADJ
taxlaw-7406	390	35	settlement	settlement	NOUN
taxlaw-7406	390	36	attorney	attorney	NOUN
taxlaw-7406	390	37	’s	’s	PART
taxlaw-7406	390	38	fees	fee	NOUN
taxlaw-7406	390	39	and	and	CCONJ
taxlaw-7406	390	40	costs	cost	VERB
taxlaw-7406	390	41	net	net	ADJ
taxlaw-7406	390	42	settlement	settlement	NOUN
taxlaw-7406	390	43	fed	fed	PROPN
taxlaw-7406	390	44	.	.	PUNCT
taxlaw-7406	391	1	tax	tax	NOUN
taxlaw-7406	391	2	liability	liability	NOUN
taxlaw-7406	391	3	effective	effective	ADJ
taxlaw-7406	391	4	fed	fed	PROPN
taxlaw-7406	391	5	.	.	PUNCT
taxlaw-7406	392	1	tax	tax	NOUN
taxlaw-7406	392	2	rate	rate	NOUN
taxlaw-7406	392	3	pre2018	pre2018	NOUN
taxlaw-7406	392	4	/	/	SYM
taxlaw-7406	392	5	amt	amt	PROPN
taxlaw-7406	392	6	$	$	SYM
taxlaw-7406	392	7	1,000,000	1,000,000	NUM
taxlaw-7406	392	8	$	$	SYM
taxlaw-7406	392	9	400,000	400,000	NUM
taxlaw-7406	392	10	$	$	SYM
taxlaw-7406	392	11	600,000	600,000	NUM
taxlaw-7406	392	12	$	$	SYM
taxlaw-7406	392	13	280,000	280,000	NUM
taxlaw-7406	392	14	47	47	NUM
taxlaw-7406	392	15	%	%	NOUN
taxlaw-7406	392	16	2020	2020	NUM
taxlaw-7406	392	17	/	/	SYM
taxlaw-7406	392	18	reg	reg	NOUN
taxlaw-7406	392	19	.	.	PUNCT
taxlaw-7406	393	1	tax	tax	VERB
taxlaw-7406	393	2	$	$	SYM
taxlaw-7406	393	3	1,000,000	1,000,000	NUM
taxlaw-7406	393	4	$	$	SYM
taxlaw-7406	393	5	400,000	400,000	NUM
taxlaw-7406	393	6	$	$	SYM
taxlaw-7406	393	7	600,000	600,000	NUM
taxlaw-7406	393	8	$	$	SYM
taxlaw-7406	393	9	330,000	330,000	NUM
taxlaw-7406	393	10	55	55	NUM
taxlaw-7406	393	11	%	%	NOUN
taxlaw-7406	393	12	pre2018	pre2018	NOUN
taxlaw-7406	393	13	/	/	SYM
taxlaw-7406	393	14	amt	amt	PROPN
taxlaw-7406	393	15	$	$	SYM
taxlaw-7406	393	16	1,000,000	1,000,000	NUM
taxlaw-7406	393	17	$	$	SYM
taxlaw-7406	393	18	600,000	600,000	NUM
taxlaw-7406	393	19	$	$	SYM
taxlaw-7406	393	20	400,000	400,000	NUM
taxlaw-7406	393	21	$	$	SYM
taxlaw-7406	393	22	280,000	280,000	NUM
taxlaw-7406	393	23	70	70	NUM
taxlaw-7406	393	24	%	%	NOUN
taxlaw-7406	393	25	2020	2020	NUM
taxlaw-7406	393	26	/	/	SYM
taxlaw-7406	393	27	reg	reg	NOUN
taxlaw-7406	393	28	.	.	PUNCT
taxlaw-7406	394	1	tax	tax	VERB
taxlaw-7406	394	2	$	$	SYM
taxlaw-7406	394	3	1,000,000	1,000,000	NUM
taxlaw-7406	394	4	$	$	SYM
taxlaw-7406	394	5	600,000	600,000	NUM
taxlaw-7406	394	6	$	$	SYM
taxlaw-7406	394	7	400,000	400,000	NUM
taxlaw-7406	394	8	$	$	SYM
taxlaw-7406	394	9	330,000	330,000	NUM
taxlaw-7406	394	10	83	83	NUM
taxlaw-7406	394	11	%	%	NOUN
taxlaw-7406	394	12	pre2018	pre2018	NOUN
taxlaw-7406	394	13	/	/	SYM
taxlaw-7406	394	14	amt	amt	PROPN
taxlaw-7406	394	15	$	$	SYM
taxlaw-7406	394	16	1,000,000	1,000,000	NUM
taxlaw-7406	394	17	$	$	SYM
taxlaw-7406	394	18	700,000	700,000	NUM
taxlaw-7406	394	19	$	$	SYM
taxlaw-7406	394	20	300,000	300,000	NUM
taxlaw-7406	394	21	$	$	SYM
taxlaw-7406	394	22	280,000	280,000	NUM
taxlaw-7406	394	23	93	93	NUM
taxlaw-7406	394	24	%	%	NOUN
taxlaw-7406	394	25	2020	2020	NUM
taxlaw-7406	394	26	/	/	SYM
taxlaw-7406	394	27	reg	reg	NOUN
taxlaw-7406	394	28	.	.	PUNCT
taxlaw-7406	395	1	tax	tax	VERB
taxlaw-7406	395	2	$	$	SYM
taxlaw-7406	395	3	1,000,000	1,000,000	NUM
taxlaw-7406	395	4	$	$	SYM
taxlaw-7406	395	5	700,000	700,000	NUM
taxlaw-7406	395	6	$	$	SYM
taxlaw-7406	395	7	300,000	300,000	NUM
taxlaw-7406	395	8	$	$	SYM
taxlaw-7406	395	9	330,000	330,000	NUM
taxlaw-7406	395	10	110	110	NUM
taxlaw-7406	395	11	%	%	NOUN
taxlaw-7406	395	12	80	80	NUM
taxlaw-7406	395	13	$	$	SYM
taxlaw-7406	395	14	280,000	280,000	NUM
taxlaw-7406	395	15	(	(	PUNCT
taxlaw-7406	395	16	amt	amt	PROPN
taxlaw-7406	395	17	tax	tax	NOUN
taxlaw-7406	395	18	)	)	PUNCT
taxlaw-7406	395	19	/	/	SYM
taxlaw-7406	395	20	$	$	SYM
taxlaw-7406	395	21	600,000	600,000	NUM
taxlaw-7406	395	22	(	(	PUNCT
taxlaw-7406	395	23	net	net	ADJ
taxlaw-7406	395	24	settlement	settlement	NOUN
taxlaw-7406	395	25	)	)	PUNCT
taxlaw-7406	395	26	=	=	PUNCT
taxlaw-7406	396	1	47	47	NUM
taxlaw-7406	396	2	%	%	NOUN
taxlaw-7406	396	3	.	.	PUNCT
taxlaw-7406	397	1	81	81	NUM
taxlaw-7406	397	2	see	see	ADJ
taxlaw-7406	397	3	i.r.c	i.r.c	NOUN
taxlaw-7406	397	4	.	.	PUNCT
taxlaw-7406	398	1	§	§	PROPN
taxlaw-7406	398	2	1(j)(2	1(j)(2	NUM
taxlaw-7406	398	3	)	)	PUNCT
taxlaw-7406	398	4	(	(	PUNCT
taxlaw-7406	398	5	setting	set	VERB
taxlaw-7406	398	6	out	out	ADP
taxlaw-7406	398	7	maximum	maximum	ADJ
taxlaw-7406	398	8	tax	tax	NOUN
taxlaw-7406	398	9	rates	rate	NOUN
taxlaw-7406	398	10	for	for	ADP
taxlaw-7406	398	11	taxable	taxable	ADJ
taxlaw-7406	398	12	years	year	NOUN
taxlaw-7406	398	13	2018	2018	NUM
taxlaw-7406	398	14	through	through	ADP
taxlaw-7406	398	15	2025	2025	NUM
taxlaw-7406	398	16	)	)	PUNCT
taxlaw-7406	398	17	.	.	PUNCT
taxlaw-7406	399	1	82	82	NUM
taxlaw-7406	399	2	$	$	SYM
taxlaw-7406	399	3	280,000	280,000	NUM
taxlaw-7406	399	4	(	(	PUNCT
taxlaw-7406	399	5	amt	amt	PROPN
taxlaw-7406	399	6	tax	tax	NOUN
taxlaw-7406	399	7	)	)	PUNCT
taxlaw-7406	399	8	/	/	SYM
taxlaw-7406	399	9	$	$	SYM
taxlaw-7406	399	10	400,000	400,000	NUM
taxlaw-7406	399	11	(	(	PUNCT
taxlaw-7406	399	12	net	net	ADJ
taxlaw-7406	399	13	settlement	settlement	NOUN
taxlaw-7406	399	14	)	)	PUNCT
taxlaw-7406	399	15	=	=	PUNCT
taxlaw-7406	400	1	70	70	NUM
taxlaw-7406	400	2	%	%	NOUN
taxlaw-7406	400	3	.	.	PUNCT
taxlaw-7406	401	1	83	83	NUM
taxlaw-7406	401	2	this	this	PRON
taxlaw-7406	401	3	is	be	AUX
taxlaw-7406	401	4	calculated	calculate	VERB
taxlaw-7406	401	5	using	use	VERB
taxlaw-7406	401	6	2020	2020	NUM
taxlaw-7406	401	7	tax	tax	NOUN
taxlaw-7406	401	8	law	law	NOUN
taxlaw-7406	401	9	.	.	PUNCT
taxlaw-7406	402	1	after	after	ADP
taxlaw-7406	402	2	claiming	claim	VERB
taxlaw-7406	402	3	the	the	DET
taxlaw-7406	402	4	$	$	SYM
taxlaw-7406	402	5	12,400	12,400	NUM
taxlaw-7406	402	6	standard	standard	ADJ
taxlaw-7406	402	7	deduction	deduction	NOUN
taxlaw-7406	402	8	,	,	PUNCT
taxlaw-7406	402	9	the	the	DET
taxlaw-7406	402	10	plaintiff	plaintiff	NOUN
taxlaw-7406	402	11	’s	’s	PART
taxlaw-7406	402	12	taxable	taxable	ADJ
taxlaw-7406	402	13	income	income	NOUN
taxlaw-7406	402	14	is	be	AUX
taxlaw-7406	402	15	$	$	SYM
taxlaw-7406	402	16	987,600	987,600	NUM
taxlaw-7406	402	17	,	,	PUNCT
taxlaw-7406	402	18	which	which	PRON
taxlaw-7406	402	19	,	,	PUNCT
taxlaw-7406	402	20	after	after	ADP
taxlaw-7406	402	21	application	application	NOUN
taxlaw-7406	402	22	of	of	ADP
taxlaw-7406	402	23	the	the	DET
taxlaw-7406	402	24	2020	2020	NUM
taxlaw-7406	402	25	tax	tax	NOUN
taxlaw-7406	402	26	rates	rate	NOUN
taxlaw-7406	402	27	,	,	PUNCT
taxlaw-7406	402	28	yields	yield	VERB
taxlaw-7406	402	29	federal	federal	ADJ
taxlaw-7406	402	30	income	income	NOUN
taxlaw-7406	402	31	tax	tax	NOUN
taxlaw-7406	402	32	liability	liability	NOUN
taxlaw-7406	402	33	of	of	ADP
taxlaw-7406	402	34	$	$	SYM
taxlaw-7406	402	35	330,890	330,890	NUM
taxlaw-7406	402	36	.	.	PUNCT
taxlaw-7406	403	1	84	84	NUM
taxlaw-7406	403	2	$	$	SYM
taxlaw-7406	403	3	330,000	330,000	NUM
taxlaw-7406	403	4	(	(	PUNCT
taxlaw-7406	403	5	tax	tax	NOUN
taxlaw-7406	403	6	liability	liability	NOUN
taxlaw-7406	403	7	)	)	PUNCT
taxlaw-7406	403	8	/	/	SYM
taxlaw-7406	403	9	$	$	SYM
taxlaw-7406	403	10	600,000	600,000	NUM
taxlaw-7406	403	11	(	(	PUNCT
taxlaw-7406	403	12	net	net	ADJ
taxlaw-7406	403	13	settlement	settlement	NOUN
taxlaw-7406	403	14	)	)	PUNCT
taxlaw-7406	403	15	=	=	PUNCT
taxlaw-7406	404	1	55	55	NUM
taxlaw-7406	404	2	%	%	NOUN
taxlaw-7406	404	3	.	.	PUNCT
taxlaw-7406	405	1	85	85	NUM
taxlaw-7406	405	2	(	(	PUNCT
taxlaw-7406	405	3	55	55	NUM
taxlaw-7406	405	4	%	%	NOUN
taxlaw-7406	405	5	37	37	NUM
taxlaw-7406	405	6	%	%	NOUN
taxlaw-7406	405	7	)	)	PUNCT
taxlaw-7406	405	8	/	/	SYM
taxlaw-7406	405	9	37	37	NUM
taxlaw-7406	405	10	%	%	NOUN
taxlaw-7406	405	11	=	=	SYM
taxlaw-7406	405	12	49	49	NUM
taxlaw-7406	405	13	%	%	NOUN
taxlaw-7406	405	14	.	.	PUNCT
taxlaw-7406	406	1	86	86	NUM
taxlaw-7406	406	2	$	$	SYM
taxlaw-7406	406	3	330,000	330,000	NUM
taxlaw-7406	406	4	(	(	PUNCT
taxlaw-7406	406	5	tax	tax	NOUN
taxlaw-7406	406	6	liability	liability	NOUN
taxlaw-7406	406	7	)	)	PUNCT
taxlaw-7406	406	8	/	/	SYM
taxlaw-7406	406	9	$	$	SYM
taxlaw-7406	406	10	400,000	400,000	NUM
taxlaw-7406	406	11	(	(	PUNCT
taxlaw-7406	406	12	net	net	ADJ
taxlaw-7406	406	13	settlement	settlement	NOUN
taxlaw-7406	406	14	)	)	PUNCT
taxlaw-7406	406	15	=	=	PUNCT
taxlaw-7406	407	1	82.5	82.5	NUM
taxlaw-7406	407	2	%	%	NOUN
taxlaw-7406	407	3	.	.	PUNCT
taxlaw-7406	408	1	42	42	NUM
taxlaw-7406	408	2	columbia	columbia	PROPN
taxlaw-7406	408	3	journal	journal	PROPN
taxlaw-7406	408	4	of	of	ADP
taxlaw-7406	408	5	tax	tax	NOUN
taxlaw-7406	408	6	law	law	NOUN
taxlaw-7406	409	1	[	[	X
taxlaw-7406	409	2	vol	vol	NOUN
taxlaw-7406	409	3	12:27	12:27	NUM
taxlaw-7406	409	4	a.	a.	NOUN
taxlaw-7406	409	5	claims	claim	NOUN
taxlaw-7406	409	6	subject	subject	ADJ
taxlaw-7406	409	7	to	to	ADP
taxlaw-7406	409	8	the	the	DET
taxlaw-7406	409	9	tax	tax	NOUN
taxlaw-7406	409	10	trap	trap	NOUN
taxlaw-7406	409	11	many	many	ADJ
taxlaw-7406	409	12	plaintiffs	plaintiff	NOUN
taxlaw-7406	409	13	are	be	AUX
taxlaw-7406	409	14	unaffected	unaffected	ADJ
taxlaw-7406	409	15	by	by	ADP
taxlaw-7406	409	16	the	the	DET
taxlaw-7406	409	17	tax	tax	NOUN
taxlaw-7406	409	18	trap	trap	NOUN
taxlaw-7406	409	19	.	.	PUNCT
taxlaw-7406	410	1	claims	claim	NOUN
taxlaw-7406	410	2	that	that	PRON
taxlaw-7406	410	3	arise	arise	VERB
taxlaw-7406	410	4	out	out	ADP
taxlaw-7406	410	5	of	of	ADP
taxlaw-7406	410	6	personal	personal	ADJ
taxlaw-7406	410	7	physical	physical	ADJ
taxlaw-7406	410	8	injuries	injury	NOUN
taxlaw-7406	410	9	are	be	AUX
taxlaw-7406	410	10	generally	generally	ADV
taxlaw-7406	410	11	exempt	exempt	ADJ
taxlaw-7406	410	12	because	because	SCONJ
taxlaw-7406	410	13	the	the	DET
taxlaw-7406	410	14	plaintiff	plaintiff	NOUN
taxlaw-7406	410	15	’s	’s	PART
taxlaw-7406	410	16	recovery	recovery	NOUN
taxlaw-7406	410	17	is	be	AUX
taxlaw-7406	410	18	often	often	ADV
taxlaw-7406	410	19	entirely	entirely	ADV
taxlaw-7406	410	20	taxfree.87	taxfree.87	VERB
taxlaw-7406	410	21	however	however	ADV
taxlaw-7406	410	22	,	,	PUNCT
taxlaw-7406	410	23	punitive	punitive	ADJ
taxlaw-7406	410	24	damages	damage	NOUN
taxlaw-7406	410	25	,	,	PUNCT
taxlaw-7406	410	26	postand	postand	NOUN
taxlaw-7406	410	27	pre	pre	ADJ
taxlaw-7406	410	28	-	-	ADJ
taxlaw-7406	410	29	judgment	judgment	ADJ
taxlaw-7406	410	30	interest	interest	NOUN
taxlaw-7406	410	31	,	,	PUNCT
taxlaw-7406	410	32	and	and	CCONJ
taxlaw-7406	410	33	reimbursement	reimbursement	NOUN
taxlaw-7406	410	34	of	of	ADP
taxlaw-7406	410	35	previously	previously	ADV
taxlaw-7406	410	36	deducted	deduct	VERB
taxlaw-7406	410	37	medical	medical	ADJ
taxlaw-7406	410	38	expenses	expense	NOUN
taxlaw-7406	410	39	are	be	AUX
taxlaw-7406	410	40	taxable	taxable	ADJ
taxlaw-7406	410	41	,	,	PUNCT
taxlaw-7406	410	42	even	even	ADV
taxlaw-7406	410	43	if	if	SCONJ
taxlaw-7406	410	44	the	the	DET
taxlaw-7406	410	45	claim	claim	NOUN
taxlaw-7406	410	46	arises	arise	VERB
taxlaw-7406	410	47	out	out	ADP
taxlaw-7406	410	48	of	of	ADP
taxlaw-7406	410	49	a	a	DET
taxlaw-7406	410	50	personal	personal	ADJ
taxlaw-7406	410	51	physical	physical	ADJ
taxlaw-7406	410	52	injury.88	injury.88	PROPN
taxlaw-7406	410	53	to	to	ADP
taxlaw-7406	410	54	the	the	DET
taxlaw-7406	410	55	extent	extent	NOUN
taxlaw-7406	410	56	that	that	SCONJ
taxlaw-7406	410	57	a	a	DET
taxlaw-7406	410	58	plaintiff	plaintiff	NOUN
taxlaw-7406	410	59	receives	receive	VERB
taxlaw-7406	410	60	these	these	DET
taxlaw-7406	410	61	components	component	NOUN
taxlaw-7406	410	62	,	,	PUNCT
taxlaw-7406	410	63	the	the	DET
taxlaw-7406	410	64	tax	tax	NOUN
taxlaw-7406	410	65	trap	trap	NOUN
taxlaw-7406	410	66	will	will	AUX
taxlaw-7406	410	67	be	be	AUX
taxlaw-7406	410	68	implicated	implicate	VERB
taxlaw-7406	410	69	.	.	PUNCT
taxlaw-7406	411	1	for	for	ADP
taxlaw-7406	411	2	instance	instance	NOUN
taxlaw-7406	411	3	,	,	PUNCT
taxlaw-7406	411	4	assume	assume	VERB
taxlaw-7406	411	5	that	that	SCONJ
taxlaw-7406	411	6	a	a	DET
taxlaw-7406	411	7	personal	personal	ADJ
taxlaw-7406	411	8	physical	physical	ADJ
taxlaw-7406	411	9	injury	injury	NOUN
taxlaw-7406	411	10	plaintiff	plaintiff	NOUN
taxlaw-7406	411	11	receives	receive	VERB
taxlaw-7406	411	12	a	a	DET
taxlaw-7406	411	13	settlement	settlement	NOUN
taxlaw-7406	411	14	of	of	ADP
taxlaw-7406	411	15	$	$	SYM
taxlaw-7406	411	16	1,500,000	1,500,000	NUM
taxlaw-7406	411	17	,	,	PUNCT
taxlaw-7406	411	18	two	two	NUM
taxlaw-7406	411	19	-	-	PUNCT
taxlaw-7406	411	20	thirds	third	NOUN
taxlaw-7406	411	21	of	of	ADP
taxlaw-7406	411	22	which	which	PRON
taxlaw-7406	411	23	is	be	AUX
taxlaw-7406	411	24	attributable	attributable	ADJ
taxlaw-7406	411	25	to	to	ADP
taxlaw-7406	411	26	pain	pain	NOUN
taxlaw-7406	411	27	and	and	CCONJ
taxlaw-7406	411	28	suffering	suffering	NOUN
taxlaw-7406	411	29	(	(	PUNCT
taxlaw-7406	411	30	which	which	PRON
taxlaw-7406	411	31	is	be	AUX
taxlaw-7406	411	32	received	receive	VERB
taxlaw-7406	411	33	tax	tax	NOUN
taxlaw-7406	411	34	-	-	PUNCT
taxlaw-7406	411	35	free	free	ADJ
taxlaw-7406	411	36	)	)	PUNCT
taxlaw-7406	411	37	and	and	CCONJ
taxlaw-7406	411	38	one	one	NUM
taxlaw-7406	411	39	-	-	PUNCT
taxlaw-7406	411	40	third	third	NOUN
taxlaw-7406	411	41	of	of	ADP
taxlaw-7406	411	42	which	which	PRON
taxlaw-7406	411	43	is	be	AUX
taxlaw-7406	411	44	attributable	attributable	ADJ
taxlaw-7406	411	45	to	to	ADP
taxlaw-7406	411	46	a	a	DET
taxlaw-7406	411	47	taxable	taxable	ADJ
taxlaw-7406	411	48	component	component	NOUN
taxlaw-7406	411	49	(	(	PUNCT
taxlaw-7406	411	50	such	such	ADJ
taxlaw-7406	411	51	as	as	ADP
taxlaw-7406	411	52	punitive	punitive	ADJ
taxlaw-7406	411	53	damages	damage	NOUN
taxlaw-7406	411	54	or	or	CCONJ
taxlaw-7406	411	55	interest	interest	NOUN
taxlaw-7406	411	56	)	)	PUNCT
taxlaw-7406	411	57	.	.	PUNCT
taxlaw-7406	412	1	assume	assume	VERB
taxlaw-7406	412	2	further	far	ADV
taxlaw-7406	412	3	that	that	SCONJ
taxlaw-7406	412	4	the	the	DET
taxlaw-7406	412	5	plaintiff	plaintiff	NOUN
taxlaw-7406	412	6	pays	pay	VERB
taxlaw-7406	412	7	$	$	SYM
taxlaw-7406	412	8	500,000	500,000	NUM
taxlaw-7406	412	9	to	to	ADP
taxlaw-7406	412	10	her	her	PRON
taxlaw-7406	412	11	attorney	attorney	NOUN
taxlaw-7406	412	12	pursuant	pursuant	ADJ
taxlaw-7406	412	13	to	to	ADP
taxlaw-7406	412	14	a	a	DET
taxlaw-7406	412	15	contingent	contingent	ADJ
taxlaw-7406	412	16	fee	fee	NOUN
taxlaw-7406	412	17	agreement	agreement	NOUN
taxlaw-7406	412	18	.	.	PUNCT
taxlaw-7406	413	1	because	because	SCONJ
taxlaw-7406	413	2	$	$	SYM
taxlaw-7406	413	3	500,000	500,000	NUM
taxlaw-7406	413	4	(	(	PUNCT
taxlaw-7406	413	5	onethird	onethird	NOUN
taxlaw-7406	413	6	of	of	ADP
taxlaw-7406	413	7	the	the	DET
taxlaw-7406	413	8	settlement	settlement	NOUN
taxlaw-7406	413	9	)	)	PUNCT
taxlaw-7406	413	10	is	be	AUX
taxlaw-7406	413	11	taxable	taxable	ADJ
taxlaw-7406	413	12	,	,	PUNCT
taxlaw-7406	413	13	before	before	ADP
taxlaw-7406	413	14	the	the	DET
taxlaw-7406	413	15	denial	denial	NOUN
taxlaw-7406	413	16	of	of	ADP
taxlaw-7406	413	17	miscellaneous	miscellaneous	ADJ
taxlaw-7406	413	18	itemized	itemize	VERB
taxlaw-7406	413	19	deductions	deduction	NOUN
taxlaw-7406	413	20	,	,	PUNCT
taxlaw-7406	413	21	the	the	DET
taxlaw-7406	413	22	plaintiff	plaintiff	NOUN
taxlaw-7406	413	23	would	would	AUX
taxlaw-7406	413	24	have	have	AUX
taxlaw-7406	413	25	been	be	AUX
taxlaw-7406	413	26	able	able	ADJ
taxlaw-7406	413	27	to	to	PART
taxlaw-7406	413	28	deduct	deduct	VERB
taxlaw-7406	413	29	$	$	SYM
taxlaw-7406	413	30	167,000	167,000	NUM
taxlaw-7406	413	31	(	(	PUNCT
taxlaw-7406	413	32	one	one	NUM
taxlaw-7406	413	33	-	-	PUNCT
taxlaw-7406	413	34	third	third	NOUN
taxlaw-7406	413	35	of	of	ADP
taxlaw-7406	413	36	the	the	DET
taxlaw-7406	413	37	attorney	attorney	NOUN
taxlaw-7406	413	38	’s	’s	PART
taxlaw-7406	413	39	fee).89	fee).89	NOUN
taxlaw-7406	413	40	under	under	ADP
taxlaw-7406	413	41	current	current	ADJ
taxlaw-7406	413	42	law	law	NOUN
taxlaw-7406	413	43	,	,	PUNCT
taxlaw-7406	413	44	no	no	DET
taxlaw-7406	413	45	deduction	deduction	NOUN
taxlaw-7406	413	46	is	be	AUX
taxlaw-7406	413	47	allowed	allow	VERB
taxlaw-7406	413	48	and	and	CCONJ
taxlaw-7406	413	49	the	the	DET
taxlaw-7406	413	50	plaintiff	plaintiff	NOUN
taxlaw-7406	413	51	is	be	AUX
taxlaw-7406	413	52	taxed	tax	VERB
taxlaw-7406	413	53	on	on	ADP
taxlaw-7406	413	54	the	the	DET
taxlaw-7406	413	55	full	full	ADJ
taxlaw-7406	413	56	$	$	SYM
taxlaw-7406	413	57	500,000	500,000	NUM
taxlaw-7406	413	58	.	.	PUNCT
taxlaw-7406	414	1	claims	claim	NOUN
taxlaw-7406	414	2	that	that	PRON
taxlaw-7406	414	3	arise	arise	VERB
taxlaw-7406	414	4	out	out	ADP
taxlaw-7406	414	5	of	of	ADP
taxlaw-7406	414	6	the	the	DET
taxlaw-7406	414	7	taxpayer	taxpayer	NOUN
taxlaw-7406	414	8	’s	’s	PART
taxlaw-7406	414	9	trade	trade	NOUN
taxlaw-7406	414	10	or	or	CCONJ
taxlaw-7406	414	11	business	business	NOUN
taxlaw-7406	414	12	are	be	AUX
taxlaw-7406	414	13	also	also	ADV
taxlaw-7406	414	14	unaffected	unaffected	ADJ
taxlaw-7406	414	15	by	by	ADP
taxlaw-7406	414	16	the	the	DET
taxlaw-7406	414	17	trap	trap	NOUN
taxlaw-7406	414	18	.	.	PUNCT
taxlaw-7406	415	1	this	this	PRON
taxlaw-7406	415	2	is	be	AUX
taxlaw-7406	415	3	because	because	SCONJ
taxlaw-7406	415	4	the	the	DET
taxlaw-7406	415	5	attorney	attorney	NOUN
taxlaw-7406	415	6	’s	’s	PART
taxlaw-7406	415	7	fees	fee	NOUN
taxlaw-7406	415	8	deduction	deduction	NOUN
taxlaw-7406	415	9	in	in	ADP
taxlaw-7406	415	10	such	such	ADJ
taxlaw-7406	415	11	cases	case	NOUN
taxlaw-7406	415	12	is	be	AUX
taxlaw-7406	415	13	classified	classify	VERB
taxlaw-7406	415	14	as	as	ADP
taxlaw-7406	415	15	an	an	DET
taxlaw-7406	415	16	abovethe	abovethe	NOUN
taxlaw-7406	415	17	-	-	PUNCT
taxlaw-7406	415	18	line	line	NOUN
taxlaw-7406	415	19	deduction	deduction	NOUN
taxlaw-7406	415	20	,	,	PUNCT
taxlaw-7406	415	21	and	and	CCONJ
taxlaw-7406	415	22	above	above	ADP
taxlaw-7406	415	23	-	-	PUNCT
taxlaw-7406	415	24	the	the	DET
taxlaw-7406	415	25	-	-	PUNCT
taxlaw-7406	415	26	line	line	NOUN
taxlaw-7406	415	27	deductions	deduction	NOUN
taxlaw-7406	415	28	can	can	AUX
taxlaw-7406	415	29	not	not	PART
taxlaw-7406	415	30	constitute	constitute	VERB
taxlaw-7406	415	31	miscellaneous	miscellaneous	ADJ
taxlaw-7406	415	32	itemized	itemize	VERB
taxlaw-7406	415	33	deductions.90	deductions.90	NOUN
taxlaw-7406	415	34	if	if	SCONJ
taxlaw-7406	415	35	the	the	DET
taxlaw-7406	415	36	plaintiff	plaintiff	NOUN
taxlaw-7406	415	37	’s	’s	PART
taxlaw-7406	415	38	claim	claim	NOUN
taxlaw-7406	415	39	arises	arise	VERB
taxlaw-7406	415	40	out	out	ADP
taxlaw-7406	415	41	of	of	ADP
taxlaw-7406	415	42	the	the	DET
taxlaw-7406	415	43	plaintiff	plaintiff	NOUN
taxlaw-7406	415	44	’s	’s	PART
taxlaw-7406	415	45	self	self	NOUN
taxlaw-7406	415	46	-	-	PUNCT
taxlaw-7406	415	47	employment	employment	NOUN
taxlaw-7406	415	48	,	,	PUNCT
taxlaw-7406	415	49	the	the	DET
taxlaw-7406	415	50	attorney	attorney	NOUN
taxlaw-7406	415	51	’s	’s	PART
taxlaw-7406	415	52	fees	fee	NOUN
taxlaw-7406	415	53	deduction	deduction	NOUN
taxlaw-7406	415	54	is	be	AUX
taxlaw-7406	415	55	classified	classify	VERB
taxlaw-7406	415	56	as	as	ADP
taxlaw-7406	415	57	an	an	DET
taxlaw-7406	415	58	above	above	ADP
taxlaw-7406	415	59	-	-	PUNCT
taxlaw-7406	415	60	the	the	DET
taxlaw-7406	415	61	-	-	PUNCT
taxlaw-7406	415	62	line	line	NOUN
taxlaw-7406	415	63	deduction	deduction	NOUN
taxlaw-7406	415	64	pursuant	pursuant	NOUN
taxlaw-7406	415	65	to	to	ADP
taxlaw-7406	415	66	section	section	NOUN
taxlaw-7406	415	67	62(a)(1).91	62(a)(1).91	NUM
taxlaw-7406	415	68	if	if	SCONJ
taxlaw-7406	415	69	the	the	DET
taxlaw-7406	415	70	plaintiff	plaintiff	NOUN
taxlaw-7406	415	71	’s	’s	PART
taxlaw-7406	415	72	claim	claim	NOUN
taxlaw-7406	415	73	arises	arise	VERB
taxlaw-7406	415	74	out	out	ADP
taxlaw-7406	415	75	of	of	ADP
taxlaw-7406	415	76	the	the	DET
taxlaw-7406	415	77	plaintiff	plaintiff	NOUN
taxlaw-7406	415	78	’s	’s	PART
taxlaw-7406	415	79	employment	employment	NOUN
taxlaw-7406	415	80	by	by	ADP
taxlaw-7406	415	81	another	another	DET
taxlaw-7406	415	82	person	person	NOUN
taxlaw-7406	415	83	or	or	CCONJ
taxlaw-7406	415	84	entity	entity	NOUN
taxlaw-7406	415	85	,	,	PUNCT
taxlaw-7406	415	86	the	the	DET
taxlaw-7406	415	87	attorney	attorney	NOUN
taxlaw-7406	415	88	’s	’s	PART
taxlaw-7406	415	89	fees	fee	NOUN
taxlaw-7406	415	90	deduction	deduction	NOUN
taxlaw-7406	415	91	is	be	AUX
taxlaw-7406	415	92	deductible	deductible	ADJ
taxlaw-7406	415	93	as	as	ADP
taxlaw-7406	415	94	an	an	DET
taxlaw-7406	415	95	above	above	ADP
taxlaw-7406	415	96	-	-	PUNCT
taxlaw-7406	415	97	the	the	DET
taxlaw-7406	415	98	-	-	PUNCT
taxlaw-7406	415	99	line	line	NOUN
taxlaw-7406	415	100	deduction	deduction	NOUN
taxlaw-7406	415	101	pursuant	pursuant	NOUN
taxlaw-7406	415	102	to	to	ADP
taxlaw-7406	415	103	section	section	NOUN
taxlaw-7406	415	104	62(a)(20).92	62(a)(20).92	NUM
taxlaw-7406	415	105	“	"	PUNCT
taxlaw-7406	415	106	civil	civil	ADJ
taxlaw-7406	415	107	rights	right	NOUN
taxlaw-7406	415	108	”	"	PUNCT
taxlaw-7406	415	109	claims	claim	NOUN
taxlaw-7406	415	110	based	base	VERB
taxlaw-7406	415	111	on	on	ADP
taxlaw-7406	415	112	federal	federal	ADJ
taxlaw-7406	415	113	,	,	PUNCT
taxlaw-7406	415	114	state	state	NOUN
taxlaw-7406	415	115	,	,	PUNCT
taxlaw-7406	415	116	or	or	CCONJ
taxlaw-7406	415	117	local	local	ADJ
taxlaw-7406	415	118	law	law	NOUN
taxlaw-7406	415	119	(	(	PUNCT
taxlaw-7406	415	120	whether	whether	SCONJ
taxlaw-7406	415	121	statutory	statutory	ADJ
taxlaw-7406	415	122	or	or	CCONJ
taxlaw-7406	415	123	common	common	ADJ
taxlaw-7406	415	124	law	law	NOUN
taxlaw-7406	415	125	)	)	PUNCT
taxlaw-7406	415	126	are	be	AUX
taxlaw-7406	415	127	also	also	ADV
taxlaw-7406	415	128	exempt	exempt	ADJ
taxlaw-7406	415	129	from	from	ADP
taxlaw-7406	415	130	the	the	DET
taxlaw-7406	415	131	trap	trap	NOUN
taxlaw-7406	415	132	because	because	SCONJ
taxlaw-7406	415	133	section	section	NOUN
taxlaw-7406	415	134	62(a)(20	62(a)(20	NUM
taxlaw-7406	415	135	)	)	PUNCT
taxlaw-7406	415	136	allows	allow	VERB
taxlaw-7406	415	137	an	an	DET
taxlaw-7406	415	138	abovethe	abovethe	NOUN
taxlaw-7406	415	139	-	-	PUNCT
taxlaw-7406	415	140	line	line	NOUN
taxlaw-7406	415	141	deduction	deduction	NOUN
taxlaw-7406	415	142	for	for	ADP
taxlaw-7406	415	143	attorney	attorney	NOUN
taxlaw-7406	415	144	’s	’s	PART
taxlaw-7406	415	145	fees	fee	NOUN
taxlaw-7406	415	146	related	relate	VERB
taxlaw-7406	415	147	to	to	ADP
taxlaw-7406	415	148	those	those	DET
taxlaw-7406	415	149	claims.93	claims.93	NOUN
taxlaw-7406	415	150	likewise	likewise	ADV
taxlaw-7406	415	151	,	,	PUNCT
taxlaw-7406	415	152	attorney	attorney	NOUN
taxlaw-7406	415	153	’s	’s	PART
taxlaw-7406	415	154	fees	fee	NOUN
taxlaw-7406	415	155	87	87	NUM
taxlaw-7406	415	156	see	see	VERB
taxlaw-7406	415	157	i.r.c	i.r.c	NOUN
taxlaw-7406	415	158	.	.	PUNCT
taxlaw-7406	416	1	§	§	PROPN
taxlaw-7406	416	2	104(a)(2	104(a)(2	NUM
taxlaw-7406	416	3	)	)	PUNCT
taxlaw-7406	416	4	(	(	PUNCT
taxlaw-7406	416	5	excluding	exclude	VERB
taxlaw-7406	416	6	damages	damage	NOUN
taxlaw-7406	416	7	,	,	PUNCT
taxlaw-7406	416	8	other	other	ADJ
taxlaw-7406	416	9	than	than	ADP
taxlaw-7406	416	10	punitive	punitive	ADJ
taxlaw-7406	416	11	damages	damage	NOUN
taxlaw-7406	416	12	,	,	PUNCT
taxlaw-7406	416	13	received	receive	VERB
taxlaw-7406	416	14	on	on	ADP
taxlaw-7406	416	15	account	account	NOUN
taxlaw-7406	416	16	of	of	ADP
taxlaw-7406	416	17	personal	personal	ADJ
taxlaw-7406	416	18	physical	physical	ADJ
taxlaw-7406	416	19	injury	injury	NOUN
taxlaw-7406	416	20	or	or	CCONJ
taxlaw-7406	416	21	sickness	sickness	NOUN
taxlaw-7406	416	22	)	)	PUNCT
taxlaw-7406	416	23	.	.	PUNCT
taxlaw-7406	417	1	88	88	NUM
taxlaw-7406	417	2	see	see	VERB
taxlaw-7406	417	3	i	i	PROPN
taxlaw-7406	417	4	d.	d.	PROPN
taxlaw-7406	417	5	;	;	PUNCT
taxlaw-7406	417	6	see	see	VERB
taxlaw-7406	417	7	also	also	ADV
taxlaw-7406	417	8	polsky	polsky	NOUN
taxlaw-7406	417	9	,	,	PUNCT
taxlaw-7406	417	10	supra	supra	PROPN
taxlaw-7406	417	11	note	note	NOUN
taxlaw-7406	417	12	71	71	NUM
taxlaw-7406	417	13	,	,	PUNCT
taxlaw-7406	417	14	at	at	ADP
taxlaw-7406	417	15	124	124	NUM
taxlaw-7406	417	16	(	(	PUNCT
taxlaw-7406	417	17	describing	describe	VERB
taxlaw-7406	417	18	categories	category	NOUN
taxlaw-7406	417	19	of	of	ADP
taxlaw-7406	417	20	damages	damage	NOUN
taxlaw-7406	417	21	received	receive	VERB
taxlaw-7406	417	22	in	in	ADP
taxlaw-7406	417	23	personal	personal	ADJ
taxlaw-7406	417	24	physical	physical	ADJ
taxlaw-7406	417	25	injury	injury	NOUN
taxlaw-7406	417	26	lawsuits	lawsuit	NOUN
taxlaw-7406	417	27	that	that	PRON
taxlaw-7406	417	28	are	be	AUX
taxlaw-7406	417	29	not	not	PART
taxlaw-7406	417	30	excluded	exclude	VERB
taxlaw-7406	417	31	from	from	ADP
taxlaw-7406	417	32	gross	gross	ADJ
taxlaw-7406	417	33	income	income	NOUN
taxlaw-7406	417	34	)	)	PUNCT
taxlaw-7406	417	35	.	.	PUNCT
taxlaw-7406	418	1	89	89	NUM
taxlaw-7406	418	2	see	see	VERB
taxlaw-7406	418	3	johnson	johnson	PROPN
taxlaw-7406	418	4	-	-	PUNCT
taxlaw-7406	418	5	waters	water	NOUN
taxlaw-7406	418	6	v.	v.	CCONJ
taxlaw-7406	418	7	comm’r	comm’r	NOUN
taxlaw-7406	418	8	,	,	PUNCT
taxlaw-7406	418	9	66	66	NUM
taxlaw-7406	418	10	t.c.m	t.c.m	NOUN
taxlaw-7406	418	11	.	.	PUNCT
taxlaw-7406	419	1	(	(	PUNCT
taxlaw-7406	419	2	cch	cch	NOUN
taxlaw-7406	419	3	)	)	PUNCT
taxlaw-7406	419	4	252	252	NUM
taxlaw-7406	419	5	,	,	PUNCT
taxlaw-7406	419	6	253	253	NUM
taxlaw-7406	419	7	(	(	PUNCT
taxlaw-7406	419	8	1993	1993	NUM
taxlaw-7406	419	9	)	)	PUNCT
taxlaw-7406	419	10	(	(	PUNCT
taxlaw-7406	419	11	allocating	allocate	VERB
taxlaw-7406	419	12	attorney	attorney	NOUN
taxlaw-7406	419	13	’s	’s	PART
taxlaw-7406	419	14	fee	fee	NOUN
taxlaw-7406	419	15	deduction	deduction	NOUN
taxlaw-7406	419	16	between	between	ADP
taxlaw-7406	419	17	taxable	taxable	ADJ
taxlaw-7406	419	18	and	and	CCONJ
taxlaw-7406	419	19	tax	tax	NOUN
taxlaw-7406	419	20	-	-	PUNCT
taxlaw-7406	419	21	free	free	ADJ
taxlaw-7406	419	22	components	component	NOUN
taxlaw-7406	419	23	on	on	ADP
taxlaw-7406	419	24	a	a	DET
taxlaw-7406	419	25	pro	pro	ADJ
taxlaw-7406	419	26	rata	rata	ADJ
taxlaw-7406	419	27	basis	basis	NOUN
taxlaw-7406	419	28	)	)	PUNCT
taxlaw-7406	419	29	;	;	PUNCT
taxlaw-7406	420	1	p.l.r	p.l.r	ADJ
taxlaw-7406	420	2	.	.	PUNCT
taxlaw-7406	421	1	2004–03–046	2004–03–046	NUM
taxlaw-7406	421	2	(	(	PUNCT
taxlaw-7406	421	3	jan	jan	PROPN
taxlaw-7406	421	4	.	.	PROPN
taxlaw-7406	421	5	16	16	NUM
taxlaw-7406	421	6	,	,	PUNCT
taxlaw-7406	421	7	2004	2004	NUM
taxlaw-7406	421	8	)	)	PUNCT
taxlaw-7406	421	9	.	.	PUNCT
taxlaw-7406	422	1	however	however	ADV
taxlaw-7406	422	2	,	,	PUNCT
taxlaw-7406	422	3	before	before	ADP
taxlaw-7406	422	4	2018	2018	NUM
taxlaw-7406	422	5	(	(	PUNCT
taxlaw-7406	422	6	and	and	CCONJ
taxlaw-7406	422	7	after	after	ADP
taxlaw-7406	422	8	2025	2025	NUM
taxlaw-7406	422	9	)	)	PUNCT
taxlaw-7406	422	10	the	the	DET
taxlaw-7406	422	11	deduction	deduction	NOUN
taxlaw-7406	422	12	was	be	AUX
taxlaw-7406	422	13	subject	subject	ADJ
taxlaw-7406	422	14	to	to	ADP
taxlaw-7406	422	15	the	the	DET
taxlaw-7406	422	16	traditional	traditional	ADJ
taxlaw-7406	422	17	limitations	limitation	NOUN
taxlaw-7406	422	18	regarding	regard	VERB
taxlaw-7406	422	19	miscellaneous	miscellaneous	ADJ
taxlaw-7406	422	20	itemized	itemize	VERB
taxlaw-7406	422	21	deductions	deduction	NOUN
taxlaw-7406	422	22	.	.	PUNCT
taxlaw-7406	423	1	see	see	VERB
taxlaw-7406	423	2	i.r.c	i.r.c	NOUN
taxlaw-7406	423	3	.	.	PUNCT
taxlaw-7406	424	1	§	§	PROPN
taxlaw-7406	424	2	67(a	67(a	PROPN
taxlaw-7406	424	3	)	)	PUNCT
taxlaw-7406	424	4	,	,	PUNCT
taxlaw-7406	424	5	(	(	PUNCT
taxlaw-7406	424	6	g	g	NOUN
taxlaw-7406	424	7	)	)	PUNCT
taxlaw-7406	424	8	.	.	PUNCT
taxlaw-7406	425	1	accordingly	accordingly	ADV
taxlaw-7406	425	2	,	,	PUNCT
taxlaw-7406	425	3	the	the	DET
taxlaw-7406	425	4	plaintiff	plaintiff	NOUN
taxlaw-7406	425	5	would	would	AUX
taxlaw-7406	425	6	be	be	AUX
taxlaw-7406	425	7	able	able	ADJ
taxlaw-7406	425	8	to	to	PART
taxlaw-7406	425	9	deduct	deduct	VERB
taxlaw-7406	425	10	miscellaneous	miscellaneous	ADJ
taxlaw-7406	425	11	itemized	itemize	VERB
taxlaw-7406	425	12	deductions	deduction	NOUN
taxlaw-7406	425	13	only	only	ADV
taxlaw-7406	425	14	to	to	ADP
taxlaw-7406	425	15	the	the	DET
taxlaw-7406	425	16	extent	extent	NOUN
taxlaw-7406	425	17	that	that	SCONJ
taxlaw-7406	425	18	they	they	PRON
taxlaw-7406	425	19	(	(	PUNCT
taxlaw-7406	425	20	in	in	ADP
taxlaw-7406	425	21	the	the	DET
taxlaw-7406	425	22	aggregate	aggregate	NOUN
taxlaw-7406	425	23	)	)	PUNCT
taxlaw-7406	425	24	exceeded	exceed	VERB
taxlaw-7406	425	25	2	2	NUM
taxlaw-7406	425	26	%	%	NOUN
taxlaw-7406	425	27	of	of	ADP
taxlaw-7406	425	28	the	the	DET
taxlaw-7406	425	29	plaintiff	plaintiff	NOUN
taxlaw-7406	425	30	’s	’s	PART
taxlaw-7406	425	31	adjusted	adjust	VERB
taxlaw-7406	425	32	gross	gross	ADJ
taxlaw-7406	425	33	income	income	NOUN
taxlaw-7406	425	34	and	and	CCONJ
taxlaw-7406	425	35	these	these	DET
taxlaw-7406	425	36	deductions	deduction	NOUN
taxlaw-7406	425	37	would	would	AUX
taxlaw-7406	425	38	not	not	PART
taxlaw-7406	425	39	be	be	AUX
taxlaw-7406	425	40	allowed	allow	VERB
taxlaw-7406	425	41	in	in	ADP
taxlaw-7406	425	42	calculating	calculate	VERB
taxlaw-7406	425	43	the	the	DET
taxlaw-7406	425	44	plaintiff	plaintiff	NOUN
taxlaw-7406	425	45	’s	’s	PART
taxlaw-7406	425	46	amt	amt	PROPN
taxlaw-7406	425	47	liability	liability	NOUN
taxlaw-7406	425	48	.	.	PUNCT
taxlaw-7406	426	1	i	i	PRON
taxlaw-7406	426	2	d.	d.	PROPN
taxlaw-7406	426	3	90	90	NUM
taxlaw-7406	426	4	i.r.c	i.r.c	NOUN
taxlaw-7406	426	5	.	.	PUNCT
taxlaw-7406	427	1	§	§	PROPN
taxlaw-7406	427	2	63(d)(1	63(d)(1	NUM
taxlaw-7406	427	3	)	)	PUNCT
taxlaw-7406	428	1	(	(	PUNCT
taxlaw-7406	428	2	defining	define	VERB
taxlaw-7406	428	3	itemized	itemize	VERB
taxlaw-7406	428	4	deductions	deduction	NOUN
taxlaw-7406	428	5	as	as	ADP
taxlaw-7406	428	6	deductions	deduction	NOUN
taxlaw-7406	428	7	other	other	ADJ
taxlaw-7406	428	8	than	than	ADP
taxlaw-7406	428	9	above	above	ADP
taxlaw-7406	428	10	-	-	PUNCT
taxlaw-7406	428	11	the	the	DET
taxlaw-7406	428	12	-	-	PUNCT
taxlaw-7406	428	13	line	line	NOUN
taxlaw-7406	428	14	deductions	deduction	NOUN
taxlaw-7406	428	15	,	,	PUNCT
taxlaw-7406	428	16	which	which	PRON
taxlaw-7406	428	17	are	be	AUX
taxlaw-7406	428	18	those	those	PRON
taxlaw-7406	428	19	that	that	PRON
taxlaw-7406	428	20	are	be	AUX
taxlaw-7406	428	21	taken	take	VERB
taxlaw-7406	428	22	into	into	ADP
taxlaw-7406	428	23	account	account	NOUN
taxlaw-7406	428	24	in	in	ADP
taxlaw-7406	428	25	calculating	calculate	VERB
taxlaw-7406	428	26	adjusted	adjust	VERB
taxlaw-7406	428	27	gross	gross	ADJ
taxlaw-7406	428	28	income	income	NOUN
taxlaw-7406	428	29	)	)	PUNCT
taxlaw-7406	428	30	;	;	PUNCT
taxlaw-7406	428	31	i.r.c	i.r.c	NOUN
taxlaw-7406	428	32	.	.	PUNCT
taxlaw-7406	429	1	§	§	PROPN
taxlaw-7406	429	2	67(b	67(b	NUM
taxlaw-7406	429	3	)	)	PUNCT
taxlaw-7406	429	4	(	(	PUNCT
taxlaw-7406	429	5	characterizing	characterize	VERB
taxlaw-7406	429	6	certain	certain	ADJ
taxlaw-7406	429	7	itemized	itemize	VERB
taxlaw-7406	429	8	deductions	deduction	NOUN
taxlaw-7406	429	9	as	as	ADP
taxlaw-7406	429	10	miscellaneous	miscellaneous	ADJ
taxlaw-7406	429	11	itemized	itemize	VERB
taxlaw-7406	429	12	deductions	deduction	NOUN
taxlaw-7406	429	13	)	)	PUNCT
taxlaw-7406	429	14	;	;	PUNCT
taxlaw-7406	429	15	see	see	VERB
taxlaw-7406	429	16	also	also	ADV
taxlaw-7406	429	17	gregg	gregg	PROPN
taxlaw-7406	429	18	d.	d.	PROPN
taxlaw-7406	429	19	polsky	polsky	PROPN
taxlaw-7406	429	20	,	,	PUNCT
taxlaw-7406	429	21	letters	letter	NOUN
taxlaw-7406	429	22	to	to	ADP
taxlaw-7406	429	23	the	the	DET
taxlaw-7406	429	24	editor	editor	NOUN
taxlaw-7406	429	25	:	:	PUNCT
taxlaw-7406	429	26	miscellaneous	miscellaneous	ADJ
taxlaw-7406	429	27	itemized	itemize	VERB
taxlaw-7406	429	28	deductions	deduction	NOUN
taxlaw-7406	429	29	and	and	CCONJ
taxlaw-7406	429	30	litigation	litigation	NOUN
taxlaw-7406	429	31	expenses	expense	NOUN
taxlaw-7406	429	32	,	,	PUNCT
taxlaw-7406	429	33	160	160	NUM
taxlaw-7406	429	34	tax	tax	NOUN
taxlaw-7406	429	35	notes	note	NOUN
taxlaw-7406	429	36	1281	1281	NUM
taxlaw-7406	429	37	(	(	PUNCT
taxlaw-7406	429	38	2018	2018	NUM
taxlaw-7406	429	39	)	)	PUNCT
taxlaw-7406	429	40	(	(	PUNCT
taxlaw-7406	429	41	explaining	explain	VERB
taxlaw-7406	429	42	the	the	DET
taxlaw-7406	429	43	relationship	relationship	NOUN
taxlaw-7406	429	44	between	between	ADP
taxlaw-7406	429	45	above	above	ADP
taxlaw-7406	429	46	-	-	PUNCT
taxlaw-7406	429	47	the	the	DET
taxlaw-7406	429	48	-	-	PUNCT
taxlaw-7406	429	49	line	line	NOUN
taxlaw-7406	429	50	deductions	deduction	NOUN
taxlaw-7406	429	51	,	,	PUNCT
taxlaw-7406	429	52	itemized	itemize	VERB
taxlaw-7406	429	53	deductions	deduction	NOUN
taxlaw-7406	429	54	,	,	PUNCT
taxlaw-7406	429	55	and	and	CCONJ
taxlaw-7406	429	56	miscellaneous	miscellaneous	ADJ
taxlaw-7406	429	57	itemized	itemize	VERB
taxlaw-7406	429	58	deductions	deduction	NOUN
taxlaw-7406	429	59	)	)	PUNCT
taxlaw-7406	429	60	.	.	PUNCT
taxlaw-7406	430	1	91	91	NUM
taxlaw-7406	430	2	i.r.c	i.r.c	NOUN
taxlaw-7406	430	3	.	.	PUNCT
taxlaw-7406	431	1	§	§	PROPN
taxlaw-7406	431	2	62(a)(1	62(a)(1	NUM
taxlaw-7406	431	3	)	)	PUNCT
taxlaw-7406	431	4	(	(	PUNCT
taxlaw-7406	431	5	allowing	allow	VERB
taxlaw-7406	431	6	an	an	DET
taxlaw-7406	431	7	adjustment	adjustment	NOUN
taxlaw-7406	431	8	to	to	ADP
taxlaw-7406	431	9	gross	gross	ADJ
taxlaw-7406	431	10	income	income	NOUN
taxlaw-7406	431	11	for	for	ADP
taxlaw-7406	431	12	trade	trade	NOUN
taxlaw-7406	431	13	and	and	CCONJ
taxlaw-7406	431	14	business	business	NOUN
taxlaw-7406	431	15	deductions	deduction	NOUN
taxlaw-7406	431	16	)	)	PUNCT
taxlaw-7406	431	17	.	.	PUNCT
taxlaw-7406	432	1	92	92	NUM
taxlaw-7406	432	2	i.r.c	i.r.c	NOUN
taxlaw-7406	432	3	.	.	PUNCT
taxlaw-7406	433	1	§	§	PROPN
taxlaw-7406	433	2	62(a)(20	62(a)(20	NUM
taxlaw-7406	433	3	)	)	PUNCT
taxlaw-7406	433	4	(	(	PUNCT
taxlaw-7406	433	5	allowing	allow	VERB
taxlaw-7406	433	6	an	an	DET
taxlaw-7406	433	7	above	above	ADP
taxlaw-7406	433	8	-	-	PUNCT
taxlaw-7406	433	9	the	the	DET
taxlaw-7406	433	10	-	-	PUNCT
taxlaw-7406	433	11	line	line	NOUN
taxlaw-7406	433	12	deduction	deduction	NOUN
taxlaw-7406	433	13	for	for	ADP
taxlaw-7406	433	14	attorney	attorney	NOUN
taxlaw-7406	433	15	’s	’s	PART
taxlaw-7406	433	16	fees	fee	NOUN
taxlaw-7406	433	17	paid	pay	VERB
taxlaw-7406	433	18	in	in	ADP
taxlaw-7406	433	19	connection	connection	NOUN
taxlaw-7406	433	20	with	with	ADP
taxlaw-7406	433	21	claims	claim	NOUN
taxlaw-7406	433	22	of	of	ADP
taxlaw-7406	433	23	“	"	PUNCT
taxlaw-7406	433	24	unlawful	unlawful	ADJ
taxlaw-7406	433	25	discrimination	discrimination	NOUN
taxlaw-7406	433	26	”	"	PUNCT
taxlaw-7406	433	27	)	)	PUNCT
taxlaw-7406	433	28	;	;	PUNCT
taxlaw-7406	433	29	i.r.c	i.r.c	NOUN
taxlaw-7406	433	30	.	.	PUNCT
taxlaw-7406	434	1	§	§	PROPN
taxlaw-7406	434	2	62(e)(18)(ii	62(e)(18)(ii	PROPN
taxlaw-7406	434	3	)	)	PUNCT
taxlaw-7406	434	4	(	(	PUNCT
taxlaw-7406	434	5	including	include	VERB
taxlaw-7406	434	6	employment	employment	NOUN
taxlaw-7406	434	7	-	-	PUNCT
taxlaw-7406	434	8	related	relate	VERB
taxlaw-7406	434	9	claims	claim	NOUN
taxlaw-7406	434	10	within	within	ADP
taxlaw-7406	434	11	the	the	DET
taxlaw-7406	434	12	definition	definition	NOUN
taxlaw-7406	434	13	of	of	ADP
taxlaw-7406	434	14	“	"	PUNCT
taxlaw-7406	434	15	unlawful	unlawful	ADJ
taxlaw-7406	434	16	discrimination	discrimination	NOUN
taxlaw-7406	434	17	”	"	PUNCT
taxlaw-7406	434	18	for	for	ADP
taxlaw-7406	434	19	purposes	purpose	NOUN
taxlaw-7406	434	20	of	of	ADP
taxlaw-7406	434	21	i.r.c	i.r.c	NOUN
taxlaw-7406	434	22	.	.	PUNCT
taxlaw-7406	435	1	§	§	PROPN
taxlaw-7406	435	2	62(a)(20	62(a)(20	NUM
taxlaw-7406	435	3	)	)	PUNCT
taxlaw-7406	435	4	)	)	PUNCT
taxlaw-7406	435	5	.	.	PUNCT
taxlaw-7406	436	1	93	93	NUM
taxlaw-7406	436	2	i.r.c	i.r.c	NOUN
taxlaw-7406	436	3	.	.	PUNCT
taxlaw-7406	437	1	§	§	PROPN
taxlaw-7406	437	2	62(e)(18)(i	62(e)(18)(i	NUM
taxlaw-7406	437	3	)	)	PUNCT
taxlaw-7406	437	4	includes	include	VERB
taxlaw-7406	437	5	civil	civil	ADJ
taxlaw-7406	437	6	rights	right	NOUN
taxlaw-7406	437	7	claims	claim	NOUN
taxlaw-7406	437	8	within	within	ADP
taxlaw-7406	437	9	the	the	DET
taxlaw-7406	437	10	definition	definition	NOUN
taxlaw-7406	437	11	of	of	ADP
taxlaw-7406	437	12	“	"	PUNCT
taxlaw-7406	437	13	unlawful	unlawful	ADJ
taxlaw-7406	437	14	discrimination	discrimination	NOUN
taxlaw-7406	437	15	”	"	PUNCT
taxlaw-7406	437	16	for	for	ADP
taxlaw-7406	437	17	purposes	purpose	NOUN
taxlaw-7406	437	18	of	of	ADP
taxlaw-7406	437	19	i.r.c	i.r.c	NOUN
taxlaw-7406	437	20	.	.	PUNCT
taxlaw-7406	438	1	§	§	PROPN
taxlaw-7406	438	2	62(a)(20	62(a)(20	NUM
taxlaw-7406	438	3	)	)	PUNCT
taxlaw-7406	438	4	.	.	PUNCT
taxlaw-7406	439	1	i.r.c	i.r.c	NOUN
taxlaw-7406	439	2	.	.	PUNCT
taxlaw-7406	440	1	§	§	PROPN
taxlaw-7406	440	2	62(e)(1	62(e)(1	NUM
taxlaw-7406	440	3	)	)	PUNCT
taxlaw-7406	440	4	through	through	ADP
taxlaw-7406	440	5	(	(	PUNCT
taxlaw-7406	440	6	16	16	NUM
taxlaw-7406	440	7	)	)	PUNCT
taxlaw-7406	440	8	provides	provide	VERB
taxlaw-7406	440	9	a	a	DET
taxlaw-7406	440	10	list	list	NOUN
taxlaw-7406	440	11	of	of	ADP
taxlaw-7406	440	12	federal	federal	ADJ
taxlaw-7406	440	13	statutory	statutory	ADJ
taxlaw-7406	440	14	provisions	provision	NOUN
taxlaw-7406	440	15	(	(	PUNCT
taxlaw-7406	440	16	such	such	ADJ
taxlaw-7406	440	17	as	as	ADP
taxlaw-7406	440	18	specified	specified	ADJ
taxlaw-7406	440	19	sections	section	NOUN
taxlaw-7406	440	20	of	of	ADP
taxlaw-7406	440	21	the	the	DET
taxlaw-7406	440	22	americans	americans	PROPN
taxlaw-7406	440	23	with	with	ADP
taxlaw-7406	440	24	disabilities	disability	NOUN
taxlaw-7406	440	25	act	act	PROPN
taxlaw-7406	440	26	)	)	PUNCT
taxlaw-7406	440	27	for	for	ADP
taxlaw-7406	440	28	which	which	DET
taxlaw-7406	440	29	attorney	attorney	NOUN
taxlaw-7406	440	30	’s	’s	PART
taxlaw-7406	440	31	fees	fee	NOUN
taxlaw-7406	440	32	deductions	deduction	NOUN
taxlaw-7406	440	33	will	will	AUX
taxlaw-7406	440	34	be	be	AUX
taxlaw-7406	440	35	classified	classify	VERB
taxlaw-7406	440	36	as	as	ADP
taxlaw-7406	440	37	above	above	ADP
taxlaw-7406	440	38	-	-	PUNCT
taxlaw-7406	440	39	the	the	DET
taxlaw-7406	440	40	-	-	PUNCT
taxlaw-7406	440	41	line	line	NOUN
taxlaw-7406	440	42	.	.	PUNCT
taxlaw-7406	441	1	this	this	DET
taxlaw-7406	441	2	list	list	NOUN
taxlaw-7406	441	3	and	and	CCONJ
taxlaw-7406	441	4	the	the	DET
taxlaw-7406	441	5	“	"	PUNCT
taxlaw-7406	441	6	catch	catch	NOUN
taxlaw-7406	441	7	-	-	PUNCT
taxlaw-7406	441	8	all	all	PRON
taxlaw-7406	441	9	”	"	PUNCT
taxlaw-7406	441	10	provision	provision	NOUN
taxlaw-7406	441	11	for	for	ADP
taxlaw-7406	441	12	civil	civil	ADJ
taxlaw-7406	441	13	rights	right	NOUN
taxlaw-7406	441	14	and	and	CCONJ
taxlaw-7406	441	15	employment	employment	NOUN
taxlaw-7406	441	16	claims	claim	NOUN
taxlaw-7406	441	17	appear	appear	VERB
taxlaw-7406	441	18	to	to	PART
taxlaw-7406	441	19	be	be	AUX
taxlaw-7406	441	20	entirely	entirely	ADV
taxlaw-7406	441	21	redundant	redundant	ADJ
taxlaw-7406	441	22	.	.	PUNCT
taxlaw-7406	442	1	cf	cf	NOUN
taxlaw-7406	442	2	.	.	PUNCT
taxlaw-7406	442	3	i.r.c	i.r.c	NOUN
taxlaw-7406	442	4	.	.	PUNCT
taxlaw-7406	443	1	§	§	PROPN
taxlaw-7406	443	2	62(e)(1)–(16	62(e)(1)–(16	PROPN
taxlaw-7406	443	3	)	)	PUNCT
taxlaw-7406	444	1	(	(	PUNCT
taxlaw-7406	444	2	listing	list	VERB
taxlaw-7406	444	3	federal	federal	ADJ
taxlaw-7406	444	4	statutes	statute	NOUN
taxlaw-7406	444	5	)	)	PUNCT
taxlaw-7406	444	6	with	with	ADP
taxlaw-7406	444	7	i.r.c	i.r.c	NOUN
taxlaw-7406	444	8	.	.	PUNCT
taxlaw-7406	445	1	§	§	PROPN
taxlaw-7406	445	2	62(e)(18	62(e)(18	NOUN
taxlaw-7406	445	3	)	)	PUNCT
taxlaw-7406	445	4	2020	2020	NUM
taxlaw-7406	445	5	]	]	PUNCT
taxlaw-7406	446	1	impact	impact	NOUN
taxlaw-7406	446	2	of	of	ADP
taxlaw-7406	446	3	the	the	DET
taxlaw-7406	446	4	2017	2017	NUM
taxlaw-7406	446	5	tax	tax	NOUN
taxlaw-7406	446	6	act	act	NOUN
taxlaw-7406	446	7	on	on	ADP
taxlaw-7406	446	8	certain	certain	ADJ
taxlaw-7406	446	9	personal	personal	ADJ
taxlaw-7406	446	10	injury	injury	NOUN
taxlaw-7406	446	11	plaintffs	plaintff	NOUN
taxlaw-7406	446	12	43	43	NUM
taxlaw-7406	446	13	paid	pay	VERB
taxlaw-7406	446	14	by	by	ADP
taxlaw-7406	446	15	whistleblowers	whistleblower	NOUN
taxlaw-7406	446	16	to	to	ADP
taxlaw-7406	446	17	the	the	DET
taxlaw-7406	446	18	irs	irs	PROPN
taxlaw-7406	446	19	,	,	PUNCT
taxlaw-7406	446	20	the	the	DET
taxlaw-7406	446	21	sec	sec	PROPN
taxlaw-7406	446	22	,	,	PUNCT
taxlaw-7406	446	23	or	or	CCONJ
taxlaw-7406	446	24	the	the	DET
taxlaw-7406	446	25	cftc	cftc	PROPN
taxlaw-7406	446	26	or	or	CCONJ
taxlaw-7406	446	27	by	by	ADP
taxlaw-7406	446	28	state	state	NOUN
taxlaw-7406	446	29	or	or	CCONJ
taxlaw-7406	446	30	federal	federal	ADJ
taxlaw-7406	446	31	qui	qui	X
taxlaw-7406	446	32	tam	tam	PROPN
taxlaw-7406	446	33	whistleblowers	whistleblower	NOUN
taxlaw-7406	446	34	are	be	AUX
taxlaw-7406	446	35	classified	classify	VERB
taxlaw-7406	446	36	as	as	ADP
taxlaw-7406	446	37	above	above	ADP
taxlaw-7406	446	38	-	-	PUNCT
taxlaw-7406	446	39	the	the	DET
taxlaw-7406	446	40	-	-	PUNCT
taxlaw-7406	446	41	line	line	NOUN
taxlaw-7406	446	42	deductions	deduction	NOUN
taxlaw-7406	446	43	,	,	PUNCT
taxlaw-7406	446	44	exempting	exempt	VERB
taxlaw-7406	446	45	such	such	ADJ
taxlaw-7406	446	46	whistleblowers	whistleblower	NOUN
taxlaw-7406	446	47	from	from	ADP
taxlaw-7406	446	48	the	the	DET
taxlaw-7406	446	49	tax	tax	NOUN
taxlaw-7406	446	50	trap.94	trap.94	NOUN
taxlaw-7406	446	51	finally	finally	ADV
taxlaw-7406	446	52	,	,	PUNCT
taxlaw-7406	446	53	claims	claim	NOUN
taxlaw-7406	446	54	arising	arise	VERB
taxlaw-7406	446	55	out	out	ADP
taxlaw-7406	446	56	of	of	ADP
taxlaw-7406	446	57	the	the	DET
taxlaw-7406	446	58	damage	damage	NOUN
taxlaw-7406	446	59	or	or	CCONJ
taxlaw-7406	446	60	destruction	destruction	NOUN
taxlaw-7406	446	61	of	of	ADP
taxlaw-7406	446	62	property	property	NOUN
taxlaw-7406	446	63	will	will	AUX
taxlaw-7406	446	64	not	not	PART
taxlaw-7406	446	65	be	be	AUX
taxlaw-7406	446	66	affected	affect	VERB
taxlaw-7406	446	67	by	by	ADP
taxlaw-7406	446	68	the	the	DET
taxlaw-7406	446	69	tax	tax	NOUN
taxlaw-7406	446	70	trap	trap	NOUN
taxlaw-7406	446	71	because	because	SCONJ
taxlaw-7406	446	72	the	the	DET
taxlaw-7406	446	73	legal	legal	ADJ
taxlaw-7406	446	74	fees	fee	NOUN
taxlaw-7406	446	75	will	will	AUX
taxlaw-7406	446	76	be	be	AUX
taxlaw-7406	446	77	added	add	VERB
taxlaw-7406	446	78	to	to	ADP
taxlaw-7406	446	79	the	the	DET
taxlaw-7406	446	80	adjusted	adjusted	ADJ
taxlaw-7406	446	81	basis	basis	NOUN
taxlaw-7406	446	82	of	of	ADP
taxlaw-7406	446	83	the	the	DET
taxlaw-7406	446	84	property.95	property.95	NOUN
taxlaw-7406	446	85	claims	claim	VERB
taxlaw-7406	446	86	that	that	PRON
taxlaw-7406	446	87	fall	fall	VERB
taxlaw-7406	446	88	outside	outside	ADV
taxlaw-7406	446	89	of	of	ADP
taxlaw-7406	446	90	these	these	DET
taxlaw-7406	446	91	descriptions	description	NOUN
taxlaw-7406	446	92	are	be	AUX
taxlaw-7406	446	93	subject	subject	ADJ
taxlaw-7406	446	94	to	to	ADP
taxlaw-7406	446	95	the	the	DET
taxlaw-7406	446	96	tax	tax	NOUN
taxlaw-7406	446	97	trap	trap	NOUN
taxlaw-7406	446	98	.	.	PUNCT
taxlaw-7406	447	1	thus	thus	ADV
taxlaw-7406	447	2	,	,	PUNCT
taxlaw-7406	447	3	the	the	DET
taxlaw-7406	447	4	trap	trap	NOUN
taxlaw-7406	447	5	will	will	AUX
taxlaw-7406	447	6	generally	generally	ADV
taxlaw-7406	447	7	apply	apply	VERB
taxlaw-7406	447	8	to	to	ADP
taxlaw-7406	447	9	claims	claim	NOUN
taxlaw-7406	447	10	for	for	ADP
taxlaw-7406	447	11	defamation	defamation	NOUN
taxlaw-7406	447	12	or	or	CCONJ
taxlaw-7406	447	13	slander	slander	NOUN
taxlaw-7406	447	14	,	,	PUNCT
taxlaw-7406	447	15	96	96	NUM
taxlaw-7406	447	16	invasion	invasion	NOUN
taxlaw-7406	447	17	of	of	ADP
taxlaw-7406	447	18	privacy	privacy	NOUN
taxlaw-7406	447	19	,	,	PUNCT
taxlaw-7406	447	20	negligent	negligent	ADJ
taxlaw-7406	447	21	or	or	CCONJ
taxlaw-7406	447	22	intentional	intentional	ADJ
taxlaw-7406	447	23	infliction	infliction	NOUN
taxlaw-7406	447	24	of	of	ADP
taxlaw-7406	447	25	emotional	emotional	ADJ
taxlaw-7406	447	26	distress	distress	NOUN
taxlaw-7406	447	27	,	,	PUNCT
taxlaw-7406	447	28	private	private	ADJ
taxlaw-7406	447	29	false	false	ADJ
taxlaw-7406	447	30	imprisonment,97	imprisonment,97	NOUN
taxlaw-7406	447	31	badfaith	badfaith	ADP
taxlaw-7406	447	32	insurance	insurance	NOUN
taxlaw-7406	447	33	practices	practice	NOUN
taxlaw-7406	447	34	,	,	PUNCT
taxlaw-7406	447	35	and	and	CCONJ
taxlaw-7406	447	36	punitive	punitive	ADJ
taxlaw-7406	447	37	damages	damage	NOUN
taxlaw-7406	447	38	(	(	PUNCT
taxlaw-7406	447	39	even	even	ADV
taxlaw-7406	447	40	if	if	SCONJ
taxlaw-7406	447	41	the	the	DET
taxlaw-7406	447	42	underlying	underlie	VERB
taxlaw-7406	447	43	personal	personal	ADJ
taxlaw-7406	447	44	injury	injury	NOUN
taxlaw-7406	447	45	was	be	AUX
taxlaw-7406	447	46	physical	physical	ADJ
taxlaw-7406	447	47	in	in	ADP
taxlaw-7406	447	48	nature).98	nature).98	PROPN
taxlaw-7406	447	49	for	for	ADP
taxlaw-7406	447	50	these	these	DET
taxlaw-7406	447	51	claims	claim	NOUN
taxlaw-7406	447	52	,	,	PUNCT
taxlaw-7406	447	53	the	the	DET
taxlaw-7406	447	54	plaintiff	plaintiff	NOUN
taxlaw-7406	447	55	will	will	AUX
taxlaw-7406	447	56	be	be	AUX
taxlaw-7406	447	57	required	require	VERB
taxlaw-7406	447	58	to	to	PART
taxlaw-7406	447	59	include	include	VERB
taxlaw-7406	447	60	the	the	DET
taxlaw-7406	447	61	gross	gross	ADJ
taxlaw-7406	447	62	settlement	settlement	NOUN
taxlaw-7406	447	63	in	in	ADP
taxlaw-7406	447	64	gross	gross	ADJ
taxlaw-7406	447	65	income	income	NOUN
taxlaw-7406	447	66	and	and	CCONJ
taxlaw-7406	447	67	will	will	AUX
taxlaw-7406	447	68	not	not	PART
taxlaw-7406	447	69	(	(	PUNCT
taxlaw-7406	447	70	under	under	ADP
taxlaw-7406	447	71	current	current	ADJ
taxlaw-7406	447	72	law	law	NOUN
taxlaw-7406	447	73	)	)	PUNCT
taxlaw-7406	447	74	receive	receive	VERB
taxlaw-7406	447	75	any	any	DET
taxlaw-7406	447	76	deduction	deduction	NOUN
taxlaw-7406	447	77	for	for	ADP
taxlaw-7406	447	78	the	the	DET
taxlaw-7406	447	79	contingent	contingent	NOUN
taxlaw-7406	447	80	attorney	attorney	NOUN
taxlaw-7406	447	81	’s	’s	PART
taxlaw-7406	447	82	fee	fee	NOUN
taxlaw-7406	447	83	.	.	PUNCT
taxlaw-7406	448	1	table	table	NOUN
taxlaw-7406	448	2	2	2	NUM
taxlaw-7406	448	3	shows	show	VERB
taxlaw-7406	448	4	whether	whether	SCONJ
taxlaw-7406	448	5	certain	certain	ADJ
taxlaw-7406	448	6	claims	claim	NOUN
taxlaw-7406	448	7	are	be	AUX
taxlaw-7406	448	8	subject	subject	ADJ
taxlaw-7406	448	9	to	to	ADP
taxlaw-7406	448	10	the	the	DET
taxlaw-7406	448	11	trap	trap	NOUN
taxlaw-7406	448	12	and	and	CCONJ
taxlaw-7406	448	13	provides	provide	VERB
taxlaw-7406	448	14	explanations	explanation	NOUN
taxlaw-7406	448	15	for	for	ADP
taxlaw-7406	448	16	any	any	DET
taxlaw-7406	448	17	exemptions	exemption	NOUN
taxlaw-7406	448	18	.	.	PUNCT
taxlaw-7406	449	1	(	(	PUNCT
taxlaw-7406	449	2	catch	catch	VERB
taxlaw-7406	449	3	-	-	PUNCT
taxlaw-7406	449	4	all	all	PRON
taxlaw-7406	449	5	provision	provision	NOUN
taxlaw-7406	449	6	describing	describe	VERB
taxlaw-7406	449	7	civil	civil	ADJ
taxlaw-7406	449	8	rights	right	NOUN
taxlaw-7406	449	9	and	and	CCONJ
taxlaw-7406	449	10	employment	employment	NOUN
taxlaw-7406	449	11	claims	claim	NOUN
taxlaw-7406	449	12	)	)	PUNCT
taxlaw-7406	449	13	.	.	PUNCT
taxlaw-7406	450	1	for	for	ADP
taxlaw-7406	450	2	further	further	ADJ
taxlaw-7406	450	3	discussion	discussion	NOUN
taxlaw-7406	450	4	of	of	ADP
taxlaw-7406	450	5	this	this	DET
taxlaw-7406	450	6	overlap	overlap	NOUN
taxlaw-7406	450	7	,	,	PUNCT
taxlaw-7406	450	8	see	see	VERB
taxlaw-7406	450	9	infra	infra	NOUN
taxlaw-7406	450	10	text	text	NOUN
taxlaw-7406	450	11	accompanying	accompany	VERB
taxlaw-7406	450	12	notes	note	NOUN
taxlaw-7406	450	13	178	178	NUM
taxlaw-7406	450	14	-	-	SYM
taxlaw-7406	450	15	183	183	NUM
taxlaw-7406	450	16	.	.	PUNCT
taxlaw-7406	450	17	94	94	NUM
taxlaw-7406	450	18	i.r.c	i.r.c	NOUN
taxlaw-7406	450	19	.	.	PUNCT
taxlaw-7406	451	1	§	§	PROPN
taxlaw-7406	451	2	62(a)(20	62(a)(20	NUM
taxlaw-7406	451	3	)	)	PUNCT
taxlaw-7406	451	4	(	(	PUNCT
taxlaw-7406	451	5	providing	provide	VERB
taxlaw-7406	451	6	above	above	ADP
taxlaw-7406	451	7	-	-	PUNCT
taxlaw-7406	451	8	the	the	DET
taxlaw-7406	451	9	-	-	PUNCT
taxlaw-7406	451	10	line	line	NOUN
taxlaw-7406	451	11	classification	classification	NOUN
taxlaw-7406	451	12	for	for	ADP
taxlaw-7406	451	13	attorney	attorney	NOUN
taxlaw-7406	451	14	’s	’s	PART
taxlaw-7406	451	15	fees	fee	NOUN
taxlaw-7406	451	16	in	in	ADP
taxlaw-7406	451	17	connection	connection	NOUN
taxlaw-7406	451	18	with	with	ADP
taxlaw-7406	451	19	a	a	DET
taxlaw-7406	451	20	claim	claim	NOUN
taxlaw-7406	451	21	of	of	ADP
taxlaw-7406	451	22	“	"	PUNCT
taxlaw-7406	451	23	a	a	DET
taxlaw-7406	451	24	violation	violation	NOUN
taxlaw-7406	451	25	of	of	ADP
taxlaw-7406	451	26	subchapter	subchapter	NOUN
taxlaw-7406	451	27	iii	iii	NOUN
taxlaw-7406	451	28	of	of	ADP
taxlaw-7406	451	29	chapter	chapter	NOUN
taxlaw-7406	451	30	37	37	NUM
taxlaw-7406	451	31	of	of	ADP
taxlaw-7406	451	32	title	title	NOUN
taxlaw-7406	451	33	31	31	NUM
taxlaw-7406	451	34	,	,	PUNCT
taxlaw-7406	451	35	united	united	PROPN
taxlaw-7406	451	36	states	states	PROPN
taxlaw-7406	451	37	code	code	PROPN
taxlaw-7406	451	38	,	,	PUNCT
taxlaw-7406	451	39	”	"	PUNCT
taxlaw-7406	451	40	commonly	commonly	ADV
taxlaw-7406	451	41	known	know	VERB
taxlaw-7406	451	42	as	as	ADP
taxlaw-7406	451	43	qui	qui	X
taxlaw-7406	451	44	tam	tam	X
taxlaw-7406	451	45	claims	claim	NOUN
taxlaw-7406	451	46	,	,	PUNCT
taxlaw-7406	451	47	and	and	CCONJ
taxlaw-7406	451	48	claims	claim	NOUN
taxlaw-7406	451	49	of	of	ADP
taxlaw-7406	451	50	“	"	PUNCT
taxlaw-7406	451	51	unlawful	unlawful	ADJ
taxlaw-7406	451	52	discrimination	discrimination	NOUN
taxlaw-7406	451	53	”	"	PUNCT
taxlaw-7406	451	54	)	)	PUNCT
taxlaw-7406	451	55	;	;	PUNCT
taxlaw-7406	451	56	i.r.c	i.r.c	NOUN
taxlaw-7406	451	57	.	.	PUNCT
taxlaw-7406	452	1	§	§	PROPN
taxlaw-7406	452	2	62(a)(21	62(a)(21	NUM
taxlaw-7406	452	3	)	)	PUNCT
taxlaw-7406	452	4	(	(	PUNCT
taxlaw-7406	452	5	providing	provide	VERB
taxlaw-7406	452	6	above	above	ADP
taxlaw-7406	452	7	-	-	PUNCT
taxlaw-7406	452	8	the	the	DET
taxlaw-7406	452	9	-	-	PUNCT
taxlaw-7406	452	10	line	line	NOUN
taxlaw-7406	452	11	classification	classification	NOUN
taxlaw-7406	452	12	for	for	ADP
taxlaw-7406	452	13	irs	irs	PROPN
taxlaw-7406	452	14	,	,	PUNCT
taxlaw-7406	452	15	sec	sec	PROPN
taxlaw-7406	452	16	,	,	PUNCT
taxlaw-7406	452	17	cftc	cftc	PROPN
taxlaw-7406	452	18	,	,	PUNCT
taxlaw-7406	452	19	and	and	CCONJ
taxlaw-7406	452	20	state	state	PROPN
taxlaw-7406	452	21	qui	qui	X
taxlaw-7406	452	22	tam	tam	X
taxlaw-7406	452	23	claims	claim	NOUN
taxlaw-7406	452	24	)	)	PUNCT
taxlaw-7406	452	25	.	.	PUNCT
taxlaw-7406	453	1	95	95	NUM
taxlaw-7406	453	2	for	for	ADP
taxlaw-7406	453	3	example	example	NOUN
taxlaw-7406	453	4	,	,	PUNCT
taxlaw-7406	453	5	if	if	SCONJ
taxlaw-7406	453	6	a	a	DET
taxlaw-7406	453	7	plaintiff	plaintiff	NOUN
taxlaw-7406	453	8	recovers	recover	VERB
taxlaw-7406	453	9	$	$	SYM
taxlaw-7406	453	10	10,000	10,000	NUM
taxlaw-7406	453	11	for	for	ADP
taxlaw-7406	453	12	damage	damage	NOUN
taxlaw-7406	453	13	to	to	ADP
taxlaw-7406	453	14	his	his	PRON
taxlaw-7406	453	15	car	car	NOUN
taxlaw-7406	453	16	and	and	CCONJ
taxlaw-7406	453	17	pays	pay	VERB
taxlaw-7406	453	18	$	$	SYM
taxlaw-7406	453	19	3,000	3,000	NUM
taxlaw-7406	453	20	as	as	ADP
taxlaw-7406	453	21	a	a	DET
taxlaw-7406	453	22	contingent	contingent	NOUN
taxlaw-7406	453	23	attorney	attorney	NOUN
taxlaw-7406	453	24	’s	’s	PART
taxlaw-7406	453	25	fee	fee	NOUN
taxlaw-7406	453	26	,	,	PUNCT
taxlaw-7406	453	27	the	the	DET
taxlaw-7406	453	28	plaintiff	plaintiff	NOUN
taxlaw-7406	453	29	will	will	AUX
taxlaw-7406	453	30	generally	generally	ADV
taxlaw-7406	453	31	reduce	reduce	VERB
taxlaw-7406	453	32	his	his	PRON
taxlaw-7406	453	33	basis	basis	NOUN
taxlaw-7406	453	34	in	in	ADP
taxlaw-7406	453	35	the	the	DET
taxlaw-7406	453	36	car	car	NOUN
taxlaw-7406	453	37	by	by	ADP
taxlaw-7406	453	38	the	the	DET
taxlaw-7406	453	39	$	$	SYM
taxlaw-7406	453	40	10,000	10,000	NUM
taxlaw-7406	453	41	recovery	recovery	NOUN
taxlaw-7406	453	42	and	and	CCONJ
taxlaw-7406	453	43	simultaneously	simultaneously	ADV
taxlaw-7406	453	44	increase	increase	VERB
taxlaw-7406	453	45	his	his	PRON
taxlaw-7406	453	46	basis	basis	NOUN
taxlaw-7406	453	47	by	by	ADP
taxlaw-7406	453	48	the	the	DET
taxlaw-7406	453	49	$	$	SYM
taxlaw-7406	453	50	3,000	3,000	NUM
taxlaw-7406	453	51	fee	fee	NOUN
taxlaw-7406	453	52	,	,	PUNCT
taxlaw-7406	453	53	resulting	result	VERB
taxlaw-7406	453	54	in	in	ADP
taxlaw-7406	453	55	a	a	DET
taxlaw-7406	453	56	net	net	ADJ
taxlaw-7406	453	57	$	$	SYM
taxlaw-7406	453	58	7,000	7,000	NUM
taxlaw-7406	453	59	reduction	reduction	NOUN
taxlaw-7406	453	60	in	in	ADP
taxlaw-7406	453	61	basis	basis	NOUN
taxlaw-7406	453	62	.	.	PUNCT
taxlaw-7406	454	1	if	if	SCONJ
taxlaw-7406	454	2	the	the	DET
taxlaw-7406	454	3	plaintiff	plaintiff	NOUN
taxlaw-7406	454	4	spends	spend	VERB
taxlaw-7406	454	5	the	the	DET
taxlaw-7406	454	6	$	$	SYM
taxlaw-7406	454	7	7,000	7,000	NUM
taxlaw-7406	454	8	to	to	PART
taxlaw-7406	454	9	restore	restore	VERB
taxlaw-7406	454	10	his	his	PRON
taxlaw-7406	454	11	car	car	NOUN
taxlaw-7406	454	12	,	,	PUNCT
taxlaw-7406	454	13	basis	basis	NOUN
taxlaw-7406	454	14	will	will	AUX
taxlaw-7406	454	15	return	return	VERB
taxlaw-7406	454	16	to	to	ADP
taxlaw-7406	454	17	the	the	DET
taxlaw-7406	454	18	original	original	ADJ
taxlaw-7406	454	19	amount	amount	NOUN
taxlaw-7406	454	20	.	.	PUNCT
taxlaw-7406	455	1	see	see	VERB
taxlaw-7406	455	2	big	big	ADJ
taxlaw-7406	455	3	four	four	NUM
taxlaw-7406	455	4	indus	indus	NOUN
taxlaw-7406	455	5	.	.	PUNCT
taxlaw-7406	455	6	,	,	PUNCT
taxlaw-7406	455	7	inc	inc	PROPN
taxlaw-7406	455	8	.	.	PROPN
taxlaw-7406	456	1	v.	v.	ADP
taxlaw-7406	456	2	comm’r	comm’r	NOUN
taxlaw-7406	456	3	,	,	PUNCT
taxlaw-7406	456	4	40	40	NUM
taxlaw-7406	456	5	t.c	t.c	PROPN
taxlaw-7406	456	6	.	.	PROPN
taxlaw-7406	456	7	1055	1055	NUM
taxlaw-7406	456	8	,	,	PUNCT
taxlaw-7406	456	9	1060	1060	NUM
taxlaw-7406	456	10	(	(	PUNCT
taxlaw-7406	456	11	1963	1963	NUM
taxlaw-7406	456	12	)	)	PUNCT
taxlaw-7406	456	13	,	,	PUNCT
taxlaw-7406	456	14	acq	acq	PROPN
taxlaw-7406	456	15	.	.	PROPN
taxlaw-7406	456	16	,	,	PUNCT
taxlaw-7406	456	17	1964–2	1964–2	PROPN
taxlaw-7406	457	1	c.b	c.b	PROPN
taxlaw-7406	457	2	.	.	PROPN
taxlaw-7406	457	3	3	3	NUM
taxlaw-7406	457	4	,	,	PUNCT
taxlaw-7406	457	5	4	4	NUM
taxlaw-7406	457	6	(	(	PUNCT
taxlaw-7406	457	7	stating	state	VERB
taxlaw-7406	457	8	that	that	SCONJ
taxlaw-7406	457	9	,	,	PUNCT
taxlaw-7406	457	10	to	to	ADP
taxlaw-7406	457	11	the	the	DET
taxlaw-7406	457	12	extent	extent	NOUN
taxlaw-7406	457	13	the	the	DET
taxlaw-7406	457	14	property	property	NOUN
taxlaw-7406	457	15	damages	damage	NOUN
taxlaw-7406	457	16	award	award	NOUN
taxlaw-7406	457	17	did	do	AUX
taxlaw-7406	457	18	not	not	PART
taxlaw-7406	457	19	exceed	exceed	VERB
taxlaw-7406	457	20	basis	basis	NOUN
taxlaw-7406	457	21	,	,	PUNCT
taxlaw-7406	457	22	it	it	PRON
taxlaw-7406	457	23	would	would	AUX
taxlaw-7406	457	24	be	be	AUX
taxlaw-7406	457	25	nontaxable	nontaxable	ADJ
taxlaw-7406	457	26	,	,	PUNCT
taxlaw-7406	457	27	but	but	CCONJ
taxlaw-7406	457	28	any	any	DET
taxlaw-7406	457	29	recovery	recovery	NOUN
taxlaw-7406	457	30	in	in	ADP
taxlaw-7406	457	31	excess	excess	NOUN
taxlaw-7406	457	32	of	of	ADP
taxlaw-7406	457	33	basis	basis	NOUN
taxlaw-7406	457	34	would	would	AUX
taxlaw-7406	457	35	be	be	AUX
taxlaw-7406	457	36	taxable	taxable	ADJ
taxlaw-7406	457	37	as	as	ADP
taxlaw-7406	457	38	capital	capital	NOUN
taxlaw-7406	457	39	gain	gain	NOUN
taxlaw-7406	457	40	)	)	PUNCT
taxlaw-7406	457	41	;	;	PUNCT
taxlaw-7406	458	1	treas	treas	PROPN
taxlaw-7406	458	2	.	.	PUNCT
taxlaw-7406	459	1	reg	reg	PROPN
taxlaw-7406	459	2	.	.	PUNCT
taxlaw-7406	460	1	§	§	PROPN
taxlaw-7406	460	2	1.263(a)–3(k)(1)(iii	1.263(a)–3(k)(1)(iii	X
taxlaw-7406	460	3	)	)	PUNCT
taxlaw-7406	460	4	(	(	PUNCT
taxlaw-7406	460	5	requiring	require	VERB
taxlaw-7406	460	6	a	a	DET
taxlaw-7406	460	7	taxpayer	taxpayer	NOUN
taxlaw-7406	460	8	to	to	PART
taxlaw-7406	460	9	capitalize	capitalize	VERB
taxlaw-7406	460	10	an	an	DET
taxlaw-7406	460	11	amount	amount	NOUN
taxlaw-7406	460	12	payed	pay	VERB
taxlaw-7406	460	13	for	for	ADP
taxlaw-7406	460	14	restoration	restoration	NOUN
taxlaw-7406	460	15	if	if	SCONJ
taxlaw-7406	460	16	that	that	DET
taxlaw-7406	460	17	restoration	restoration	NOUN
taxlaw-7406	460	18	is	be	AUX
taxlaw-7406	460	19	for	for	ADP
taxlaw-7406	460	20	damage	damage	NOUN
taxlaw-7406	460	21	to	to	ADP
taxlaw-7406	460	22	the	the	DET
taxlaw-7406	460	23	property	property	NOUN
taxlaw-7406	460	24	for	for	ADP
taxlaw-7406	460	25	which	which	PRON
taxlaw-7406	460	26	the	the	DET
taxlaw-7406	460	27	taxpayer	taxpayer	NOUN
taxlaw-7406	460	28	has	have	AUX
taxlaw-7406	460	29	claimed	claim	VERB
taxlaw-7406	460	30	a	a	DET
taxlaw-7406	460	31	casualty	casualty	NOUN
taxlaw-7406	460	32	loss	loss	NOUN
taxlaw-7406	460	33	)	)	PUNCT
taxlaw-7406	460	34	;	;	PUNCT
taxlaw-7406	460	35	p.l.r	p.l.r	NOUN
taxlaw-7406	460	36	.	.	PUNCT
taxlaw-7406	461	1	1993–08–013	1993–08–013	PRON
taxlaw-7406	461	2	(	(	PUNCT
taxlaw-7406	461	3	nov	nov	PROPN
taxlaw-7406	461	4	.	.	PROPN
taxlaw-7406	461	5	24	24	NUM
taxlaw-7406	461	6	,	,	PUNCT
taxlaw-7406	461	7	1992	1992	NUM
taxlaw-7406	461	8	)	)	PUNCT
taxlaw-7406	461	9	(	(	PUNCT
taxlaw-7406	461	10	“	"	PUNCT
taxlaw-7406	461	11	breach	breach	NOUN
taxlaw-7406	461	12	of	of	ADP
taxlaw-7406	461	13	contract	contract	NOUN
taxlaw-7406	461	14	damages	damage	NOUN
taxlaw-7406	461	15	relating	relate	VERB
taxlaw-7406	461	16	to	to	ADP
taxlaw-7406	461	17	capitalizable	capitalizable	ADJ
taxlaw-7406	461	18	items	item	NOUN
taxlaw-7406	461	19	are	be	AUX
taxlaw-7406	461	20	generally	generally	ADV
taxlaw-7406	461	21	treated	treat	VERB
taxlaw-7406	461	22	first	first	ADV
taxlaw-7406	461	23	as	as	ADP
taxlaw-7406	461	24	a	a	DET
taxlaw-7406	461	25	tax	tax	NOUN
taxlaw-7406	461	26	-	-	PUNCT
taxlaw-7406	461	27	free	free	ADJ
taxlaw-7406	461	28	return	return	NOUN
taxlaw-7406	461	29	of	of	ADP
taxlaw-7406	461	30	capital	capital	NOUN
taxlaw-7406	461	31	,	,	PUNCT
taxlaw-7406	461	32	to	to	ADP
taxlaw-7406	461	33	the	the	DET
taxlaw-7406	461	34	extent	extent	NOUN
taxlaw-7406	461	35	of	of	ADP
taxlaw-7406	461	36	the	the	DET
taxlaw-7406	461	37	taxpayer	taxpayer	NOUN
taxlaw-7406	461	38	's	's	PART
taxlaw-7406	461	39	basis	basis	NOUN
taxlaw-7406	461	40	in	in	ADP
taxlaw-7406	461	41	the	the	DET
taxlaw-7406	461	42	subject	subject	NOUN
taxlaw-7406	461	43	-	-	PUNCT
taxlaw-7406	461	44	matter	matter	NOUN
taxlaw-7406	461	45	of	of	ADP
taxlaw-7406	461	46	the	the	DET
taxlaw-7406	461	47	contract	contract	NOUN
taxlaw-7406	461	48	.	.	PUNCT
taxlaw-7406	461	49	.	.	PUNCT
taxlaw-7406	461	50	.	.	PUNCT
taxlaw-7406	462	1	the	the	DET
taxlaw-7406	462	2	taxpayer	taxpayer	NOUN
taxlaw-7406	462	3	must	must	AUX
taxlaw-7406	462	4	recognize	recognize	VERB
taxlaw-7406	462	5	income	income	NOUN
taxlaw-7406	462	6	,	,	PUNCT
taxlaw-7406	462	7	however	however	ADV
taxlaw-7406	462	8	,	,	PUNCT
taxlaw-7406	462	9	to	to	ADP
taxlaw-7406	462	10	the	the	DET
taxlaw-7406	462	11	extent	extent	NOUN
taxlaw-7406	462	12	such	such	ADJ
taxlaw-7406	462	13	damages	damage	NOUN
taxlaw-7406	462	14	exceed	exceed	VERB
taxlaw-7406	462	15	the	the	DET
taxlaw-7406	462	16	taxpayer	taxpayer	NOUN
taxlaw-7406	462	17	’s	’s	PART
taxlaw-7406	462	18	basis	basis	NOUN
taxlaw-7406	462	19	in	in	ADP
taxlaw-7406	462	20	the	the	DET
taxlaw-7406	462	21	subject	subject	NOUN
taxlaw-7406	462	22	-	-	PUNCT
taxlaw-7406	462	23	matter	matter	NOUN
taxlaw-7406	462	24	of	of	ADP
taxlaw-7406	462	25	the	the	DET
taxlaw-7406	462	26	contract	contract	NOUN
taxlaw-7406	462	27	.	.	PUNCT
taxlaw-7406	462	28	”	"	PUNCT
taxlaw-7406	462	29	)	)	PUNCT
taxlaw-7406	462	30	.	.	PUNCT
taxlaw-7406	463	1	because	because	SCONJ
taxlaw-7406	463	2	the	the	DET
taxlaw-7406	463	3	attorney	attorney	NOUN
taxlaw-7406	463	4	’s	’s	PART
taxlaw-7406	463	5	fee	fee	NOUN
taxlaw-7406	463	6	increases	increase	VERB
taxlaw-7406	463	7	basis	basis	NOUN
taxlaw-7406	463	8	(	(	PUNCT
taxlaw-7406	463	9	i.e.	i.e.	X
taxlaw-7406	463	10	,	,	PUNCT
taxlaw-7406	463	11	it	it	PRON
taxlaw-7406	463	12	is	be	AUX
taxlaw-7406	463	13	capitalized	capitalize	VERB
taxlaw-7406	463	14	)	)	PUNCT
taxlaw-7406	463	15	,	,	PUNCT
taxlaw-7406	463	16	it	it	PRON
taxlaw-7406	463	17	is	be	AUX
taxlaw-7406	463	18	not	not	PART
taxlaw-7406	463	19	deducted	deduct	VERB
taxlaw-7406	463	20	and	and	CCONJ
taxlaw-7406	463	21	,	,	PUNCT
taxlaw-7406	463	22	therefore	therefore	ADV
taxlaw-7406	463	23	,	,	PUNCT
taxlaw-7406	463	24	the	the	DET
taxlaw-7406	463	25	miscellaneous	miscellaneous	ADJ
taxlaw-7406	463	26	itemized	itemize	VERB
taxlaw-7406	463	27	deduction	deduction	NOUN
taxlaw-7406	463	28	rules	rule	NOUN
taxlaw-7406	463	29	are	be	AUX
taxlaw-7406	463	30	irrelevant	irrelevant	ADJ
taxlaw-7406	463	31	.	.	PUNCT
taxlaw-7406	464	1	see	see	VERB
taxlaw-7406	464	2	i.r.c	i.r.c	NOUN
taxlaw-7406	464	3	.	.	PUNCT
taxlaw-7406	465	1	§	§	PROPN
taxlaw-7406	465	2	263	263	NUM
taxlaw-7406	465	3	;	;	PUNCT
taxlaw-7406	465	4	f.s.a	f.s.a	ADJ
taxlaw-7406	465	5	.	.	PUNCT
taxlaw-7406	465	6	2002–28–005	2002–28–005	NUM
taxlaw-7406	465	7	(	(	PUNCT
taxlaw-7406	465	8	mar	mar	PROPN
taxlaw-7406	465	9	.	.	PROPN
taxlaw-7406	465	10	29	29	NUM
taxlaw-7406	465	11	,	,	PUNCT
taxlaw-7406	465	12	2002	2002	NUM
taxlaw-7406	465	13	)	)	PUNCT
taxlaw-7406	465	14	(	(	PUNCT
taxlaw-7406	465	15	holding	hold	VERB
taxlaw-7406	465	16	that	that	SCONJ
taxlaw-7406	465	17	the	the	DET
taxlaw-7406	465	18	legal	legal	ADJ
taxlaw-7406	465	19	fees	fee	NOUN
taxlaw-7406	465	20	attributable	attributable	ADJ
taxlaw-7406	465	21	to	to	ADP
taxlaw-7406	465	22	property	property	NOUN
taxlaw-7406	465	23	damage	damage	NOUN
taxlaw-7406	465	24	settlement	settlement	NOUN
taxlaw-7406	465	25	should	should	AUX
taxlaw-7406	465	26	be	be	AUX
taxlaw-7406	465	27	capitalized	capitalize	VERB
taxlaw-7406	465	28	)	)	PUNCT
taxlaw-7406	465	29	.	.	PUNCT
taxlaw-7406	466	1	96	96	NUM
taxlaw-7406	466	2	this	this	PRON
taxlaw-7406	466	3	assumes	assume	VERB
taxlaw-7406	466	4	that	that	SCONJ
taxlaw-7406	466	5	the	the	DET
taxlaw-7406	466	6	defamation	defamation	NOUN
taxlaw-7406	466	7	or	or	CCONJ
taxlaw-7406	466	8	slander	slander	NOUN
taxlaw-7406	466	9	does	do	AUX
taxlaw-7406	466	10	not	not	PART
taxlaw-7406	466	11	relate	relate	VERB
taxlaw-7406	466	12	to	to	ADP
taxlaw-7406	466	13	the	the	DET
taxlaw-7406	466	14	taxpayer	taxpayer	NOUN
taxlaw-7406	466	15	’s	’s	PART
taxlaw-7406	466	16	trade	trade	NOUN
taxlaw-7406	466	17	or	or	CCONJ
taxlaw-7406	466	18	business	business	NOUN
taxlaw-7406	466	19	(	(	PUNCT
taxlaw-7406	466	20	other	other	ADJ
taxlaw-7406	466	21	than	than	ADP
taxlaw-7406	466	22	the	the	DET
taxlaw-7406	466	23	trade	trade	NOUN
taxlaw-7406	466	24	or	or	CCONJ
taxlaw-7406	466	25	business	business	NOUN
taxlaw-7406	466	26	of	of	ADP
taxlaw-7406	466	27	being	be	AUX
taxlaw-7406	466	28	an	an	DET
taxlaw-7406	466	29	employee	employee	NOUN
taxlaw-7406	466	30	)	)	PUNCT
taxlaw-7406	466	31	.	.	PUNCT
taxlaw-7406	467	1	if	if	SCONJ
taxlaw-7406	467	2	it	it	PRON
taxlaw-7406	467	3	does	do	VERB
taxlaw-7406	467	4	,	,	PUNCT
taxlaw-7406	467	5	the	the	DET
taxlaw-7406	467	6	fees	fee	NOUN
taxlaw-7406	467	7	will	will	AUX
taxlaw-7406	467	8	be	be	AUX
taxlaw-7406	467	9	deductible	deductible	ADJ
taxlaw-7406	467	10	above	above	ADP
taxlaw-7406	467	11	-	-	PUNCT
taxlaw-7406	467	12	the	the	DET
taxlaw-7406	467	13	-	-	PUNCT
taxlaw-7406	467	14	line	line	NOUN
taxlaw-7406	467	15	.	.	PUNCT
taxlaw-7406	468	1	see	see	VERB
taxlaw-7406	468	2	i.r.c	i.r.c	NOUN
taxlaw-7406	468	3	.	.	PUNCT
taxlaw-7406	469	1	§	§	PROPN
taxlaw-7406	469	2	62(a)(1	62(a)(1	NUM
taxlaw-7406	469	3	)	)	PUNCT
taxlaw-7406	469	4	.	.	PUNCT
taxlaw-7406	470	1	97	97	NUM
taxlaw-7406	470	2	while	while	SCONJ
taxlaw-7406	470	3	recoveries	recovery	NOUN
taxlaw-7406	470	4	related	relate	VERB
taxlaw-7406	470	5	to	to	ADP
taxlaw-7406	470	6	wrongful	wrongful	ADJ
taxlaw-7406	470	7	incarceration	incarceration	NOUN
taxlaw-7406	470	8	by	by	ADP
taxlaw-7406	470	9	the	the	DET
taxlaw-7406	470	10	government	government	NOUN
taxlaw-7406	470	11	are	be	AUX
taxlaw-7406	470	12	excluded	exclude	VERB
taxlaw-7406	470	13	(	(	PUNCT
taxlaw-7406	470	14	and	and	CCONJ
taxlaw-7406	470	15	therefore	therefore	ADV
taxlaw-7406	470	16	not	not	PART
taxlaw-7406	470	17	subject	subject	VERB
taxlaw-7406	470	18	to	to	ADP
taxlaw-7406	470	19	the	the	DET
taxlaw-7406	470	20	tax	tax	NOUN
taxlaw-7406	470	21	trap	trap	NOUN
taxlaw-7406	470	22	)	)	PUNCT
taxlaw-7406	470	23	those	those	PRON
taxlaw-7406	470	24	related	relate	VERB
taxlaw-7406	470	25	to	to	ADP
taxlaw-7406	470	26	false	false	ADJ
taxlaw-7406	470	27	imprisonment	imprisonment	NOUN
taxlaw-7406	470	28	are	be	AUX
taxlaw-7406	470	29	taxable	taxable	ADJ
taxlaw-7406	470	30	.	.	PUNCT
taxlaw-7406	471	1	see	see	VERB
taxlaw-7406	471	2	i.r.c	i.r.c	NOUN
taxlaw-7406	471	3	.	.	PUNCT
taxlaw-7406	472	1	§	§	PROPN
taxlaw-7406	472	2	139f(a	139f(a	PROPN
taxlaw-7406	472	3	)	)	PUNCT
taxlaw-7406	472	4	(	(	PUNCT
taxlaw-7406	472	5	excluding	exclude	VERB
taxlaw-7406	472	6	damages	damage	NOUN
taxlaw-7406	472	7	for	for	ADP
taxlaw-7406	472	8	wrongful	wrongful	ADJ
taxlaw-7406	472	9	incarceration	incarceration	NOUN
taxlaw-7406	472	10	from	from	ADP
taxlaw-7406	472	11	gross	gross	ADJ
taxlaw-7406	472	12	income	income	NOUN
taxlaw-7406	472	13	)	)	PUNCT
taxlaw-7406	472	14	;	;	PUNCT
taxlaw-7406	472	15	stadnyk	stadnyk	VERB
taxlaw-7406	472	16	v.	v.	ADP
taxlaw-7406	472	17	comm’r	comm’r	NOUN
taxlaw-7406	472	18	,	,	PUNCT
taxlaw-7406	472	19	96	96	NUM
taxlaw-7406	472	20	t.c.m	t.c.m	NOUN
taxlaw-7406	472	21	.	.	PUNCT
taxlaw-7406	473	1	(	(	PUNCT
taxlaw-7406	473	2	cch	cch	NOUN
taxlaw-7406	473	3	)	)	PUNCT
taxlaw-7406	473	4	475	475	NUM
taxlaw-7406	473	5	,	,	PUNCT
taxlaw-7406	473	6	478	478	NUM
taxlaw-7406	473	7	(	(	PUNCT
taxlaw-7406	473	8	2008	2008	NUM
taxlaw-7406	473	9	)	)	PUNCT
taxlaw-7406	473	10	(	(	PUNCT
taxlaw-7406	473	11	holding	hold	VERB
taxlaw-7406	473	12	that	that	SCONJ
taxlaw-7406	473	13	“	"	PUNCT
taxlaw-7406	473	14	physical	physical	ADJ
taxlaw-7406	473	15	restraint	restraint	NOUN
taxlaw-7406	473	16	and	and	CCONJ
taxlaw-7406	473	17	physical	physical	ADJ
taxlaw-7406	473	18	detention	detention	NOUN
taxlaw-7406	473	19	”	"	PUNCT
taxlaw-7406	473	20	in	in	ADP
taxlaw-7406	473	21	a	a	DET
taxlaw-7406	473	22	false	false	ADJ
taxlaw-7406	473	23	imprisonment	imprisonment	NOUN
taxlaw-7406	473	24	case	case	NOUN
taxlaw-7406	473	25	“	"	PUNCT
taxlaw-7406	473	26	are	be	AUX
taxlaw-7406	473	27	not	not	PART
taxlaw-7406	473	28	‘	'	PUNCT
taxlaw-7406	473	29	physical	physical	ADJ
taxlaw-7406	473	30	injuries	injury	NOUN
taxlaw-7406	473	31	’	'	PUNCT
taxlaw-7406	473	32	”	"	PUNCT
taxlaw-7406	473	33	under	under	ADP
taxlaw-7406	473	34	i.r.c	i.r.c	NOUN
taxlaw-7406	473	35	.	.	PUNCT
taxlaw-7406	474	1	§	§	PROPN
taxlaw-7406	474	2	104(a)(2	104(a)(2	NUM
taxlaw-7406	474	3	)	)	PUNCT
taxlaw-7406	474	4	and	and	CCONJ
taxlaw-7406	474	5	,	,	PUNCT
taxlaw-7406	474	6	therefore	therefore	ADV
taxlaw-7406	474	7	,	,	PUNCT
taxlaw-7406	474	8	the	the	DET
taxlaw-7406	474	9	damages	damage	NOUN
taxlaw-7406	474	10	were	be	AUX
taxlaw-7406	474	11	not	not	PART
taxlaw-7406	474	12	excluded	exclude	VERB
taxlaw-7406	474	13	from	from	ADP
taxlaw-7406	474	14	gross	gross	ADJ
taxlaw-7406	474	15	income	income	NOUN
taxlaw-7406	474	16	)	)	PUNCT
taxlaw-7406	474	17	.	.	PUNCT
taxlaw-7406	475	1	98	98	NUM
taxlaw-7406	475	2	see	see	VERB
taxlaw-7406	475	3	i.r.c	i.r.c	NOUN
taxlaw-7406	475	4	.	.	PUNCT
taxlaw-7406	476	1	§	§	PROPN
taxlaw-7406	476	2	104(a)(2	104(a)(2	NUM
taxlaw-7406	476	3	)	)	PUNCT
taxlaw-7406	476	4	(	(	PUNCT
taxlaw-7406	476	5	providing	provide	VERB
taxlaw-7406	476	6	that	that	SCONJ
taxlaw-7406	476	7	,	,	PUNCT
taxlaw-7406	476	8	while	while	SCONJ
taxlaw-7406	476	9	compensatory	compensatory	ADJ
taxlaw-7406	476	10	damages	damage	NOUN
taxlaw-7406	476	11	in	in	ADP
taxlaw-7406	476	12	a	a	DET
taxlaw-7406	476	13	personal	personal	ADJ
taxlaw-7406	476	14	physical	physical	ADJ
taxlaw-7406	476	15	injury	injury	NOUN
taxlaw-7406	476	16	case	case	NOUN
taxlaw-7406	476	17	are	be	AUX
taxlaw-7406	476	18	excluded	exclude	VERB
taxlaw-7406	476	19	from	from	ADP
taxlaw-7406	476	20	gross	gross	ADJ
taxlaw-7406	476	21	income	income	NOUN
taxlaw-7406	476	22	,	,	PUNCT
taxlaw-7406	476	23	punitive	punitive	ADJ
taxlaw-7406	476	24	damages	damage	NOUN
taxlaw-7406	476	25	are	be	AUX
taxlaw-7406	476	26	included	include	VERB
taxlaw-7406	476	27	in	in	ADP
taxlaw-7406	476	28	gross	gross	ADJ
taxlaw-7406	476	29	income	income	NOUN
taxlaw-7406	476	30	)	)	PUNCT
taxlaw-7406	476	31	.	.	PUNCT
taxlaw-7406	477	1	section	section	NOUN
taxlaw-7406	477	2	104(c	104(c	PROPN
taxlaw-7406	477	3	)	)	PUNCT
taxlaw-7406	477	4	provides	provide	VERB
taxlaw-7406	477	5	a	a	DET
taxlaw-7406	477	6	narrow	narrow	ADJ
taxlaw-7406	477	7	exception	exception	NOUN
taxlaw-7406	477	8	to	to	ADP
taxlaw-7406	477	9	this	this	DET
taxlaw-7406	477	10	rule	rule	NOUN
taxlaw-7406	477	11	allowing	allow	VERB
taxlaw-7406	477	12	punitive	punitive	ADJ
taxlaw-7406	477	13	damages	damage	NOUN
taxlaw-7406	477	14	arising	arise	VERB
taxlaw-7406	477	15	out	out	ADP
taxlaw-7406	477	16	of	of	ADP
taxlaw-7406	477	17	a	a	DET
taxlaw-7406	477	18	physical	physical	ADJ
taxlaw-7406	477	19	injury	injury	NOUN
taxlaw-7406	477	20	to	to	PART
taxlaw-7406	477	21	be	be	AUX
taxlaw-7406	477	22	excluded	exclude	VERB
taxlaw-7406	477	23	in	in	ADP
taxlaw-7406	477	24	a	a	DET
taxlaw-7406	477	25	wrongful	wrongful	ADJ
taxlaw-7406	477	26	death	death	NOUN
taxlaw-7406	477	27	case	case	NOUN
taxlaw-7406	477	28	where	where	SCONJ
taxlaw-7406	477	29	the	the	DET
taxlaw-7406	477	30	applicable	applicable	ADJ
taxlaw-7406	477	31	wrongful	wrongful	ADJ
taxlaw-7406	477	32	death	death	NOUN
taxlaw-7406	477	33	law	law	NOUN
taxlaw-7406	477	34	of	of	ADP
taxlaw-7406	477	35	a	a	DET
taxlaw-7406	477	36	state	state	NOUN
taxlaw-7406	477	37	(	(	PUNCT
taxlaw-7406	477	38	as	as	ADP
taxlaw-7406	477	39	in	in	ADP
taxlaw-7406	477	40	effect	effect	NOUN
taxlaw-7406	477	41	on	on	ADP
taxlaw-7406	477	42	september	september	PROPN
taxlaw-7406	477	43	13	13	NUM
taxlaw-7406	477	44	,	,	PUNCT
taxlaw-7406	477	45	1995	1995	NUM
taxlaw-7406	477	46	)	)	PUNCT
taxlaw-7406	477	47	provides	provide	VERB
taxlaw-7406	477	48	,	,	PUNCT
taxlaw-7406	477	49	or	or	CCONJ
taxlaw-7406	477	50	has	have	AUX
taxlaw-7406	477	51	been	be	AUX
taxlaw-7406	477	52	construed	construe	VERB
taxlaw-7406	477	53	by	by	ADP
taxlaw-7406	477	54	a	a	DET
taxlaw-7406	477	55	court	court	NOUN
taxlaw-7406	477	56	to	to	PART
taxlaw-7406	477	57	provide	provide	VERB
taxlaw-7406	477	58	,	,	PUNCT
taxlaw-7406	477	59	that	that	SCONJ
taxlaw-7406	477	60	only	only	ADJ
taxlaw-7406	477	61	punitive	punitive	ADJ
taxlaw-7406	477	62	damages	damage	NOUN
taxlaw-7406	477	63	may	may	AUX
taxlaw-7406	477	64	be	be	AUX
taxlaw-7406	477	65	awarded	award	VERB
taxlaw-7406	477	66	in	in	ADP
taxlaw-7406	477	67	such	such	DET
taxlaw-7406	477	68	an	an	DET
taxlaw-7406	477	69	action	action	NOUN
taxlaw-7406	477	70	.	.	PUNCT
taxlaw-7406	478	1	see	see	VERB
taxlaw-7406	478	2	also	also	ADV
taxlaw-7406	478	3	benavides	benavides	PROPN
taxlaw-7406	478	4	v.	v.	PROPN
taxlaw-7406	478	5	united	united	PROPN
taxlaw-7406	478	6	states	states	PROPN
taxlaw-7406	478	7	,	,	PUNCT
taxlaw-7406	478	8	497	497	NUM
taxlaw-7406	478	9	f.3d	f.3d	NUM
taxlaw-7406	478	10	526	526	NUM
taxlaw-7406	478	11	,	,	PUNCT
taxlaw-7406	478	12	530	530	NUM
taxlaw-7406	478	13	(	(	PUNCT
taxlaw-7406	478	14	5th	5th	ADJ
taxlaw-7406	478	15	cir	cir	NOUN
taxlaw-7406	478	16	.	.	PROPN
taxlaw-7406	478	17	2007	2007	NUM
taxlaw-7406	478	18	)	)	PUNCT
taxlaw-7406	479	1	(	(	PUNCT
taxlaw-7406	479	2	holding	hold	VERB
taxlaw-7406	479	3	that	that	DET
taxlaw-7406	479	4	i.r.c	i.r.c	NOUN
taxlaw-7406	479	5	.	.	PUNCT
taxlaw-7406	480	1	§	§	PROPN
taxlaw-7406	480	2	104(c	104(c	PROPN
taxlaw-7406	480	3	)	)	PUNCT
taxlaw-7406	480	4	does	do	AUX
taxlaw-7406	480	5	not	not	PART
taxlaw-7406	480	6	exclude	exclude	VERB
taxlaw-7406	480	7	punitive	punitive	ADJ
taxlaw-7406	480	8	damages	damage	NOUN
taxlaw-7406	480	9	when	when	SCONJ
taxlaw-7406	480	10	the	the	DET
taxlaw-7406	480	11	general	general	ADJ
taxlaw-7406	480	12	wrongful	wrongful	ADJ
taxlaw-7406	480	13	death	death	NOUN
taxlaw-7406	480	14	laws	law	NOUN
taxlaw-7406	480	15	of	of	ADP
taxlaw-7406	480	16	the	the	DET
taxlaw-7406	480	17	state	state	NOUN
taxlaw-7406	480	18	do	do	AUX
taxlaw-7406	480	19	not	not	PART
taxlaw-7406	480	20	limit	limit	VERB
taxlaw-7406	480	21	recovery	recovery	NOUN
taxlaw-7406	480	22	to	to	ADP
taxlaw-7406	480	23	punitive	punitive	ADJ
taxlaw-7406	480	24	damages	damage	NOUN
taxlaw-7406	480	25	,	,	PUNCT
taxlaw-7406	480	26	even	even	ADV
taxlaw-7406	480	27	if	if	SCONJ
taxlaw-7406	480	28	some	some	DET
taxlaw-7406	480	29	other	other	ADJ
taxlaw-7406	480	30	law	law	NOUN
taxlaw-7406	480	31	,	,	PUNCT
taxlaw-7406	480	32	such	such	ADJ
taxlaw-7406	480	33	as	as	ADP
taxlaw-7406	480	34	workers	worker	NOUN
taxlaw-7406	480	35	’	'	PUNCT
taxlaw-7406	480	36	compensation	compensation	NOUN
taxlaw-7406	480	37	law	law	NOUN
taxlaw-7406	480	38	,	,	PUNCT
taxlaw-7406	480	39	might	might	AUX
taxlaw-7406	480	40	have	have	VERB
taxlaw-7406	480	41	such	such	DET
taxlaw-7406	480	42	a	a	DET
taxlaw-7406	480	43	limit	limit	NOUN
taxlaw-7406	480	44	)	)	PUNCT
taxlaw-7406	480	45	.	.	PUNCT
taxlaw-7406	481	1	44	44	NUM
taxlaw-7406	481	2	columbia	columbia	PROPN
taxlaw-7406	481	3	journal	journal	PROPN
taxlaw-7406	481	4	of	of	ADP
taxlaw-7406	481	5	tax	tax	NOUN
taxlaw-7406	481	6	law	law	NOUN
taxlaw-7406	481	7	[	[	X
taxlaw-7406	481	8	vol	vol	NOUN
taxlaw-7406	481	9	12:27	12:27	NUM
taxlaw-7406	481	10	table	table	NOUN
taxlaw-7406	481	11	2	2	NUM
taxlaw-7406	481	12	type	type	NOUN
taxlaw-7406	481	13	of	of	ADP
taxlaw-7406	481	14	claim	claim	NOUN
taxlaw-7406	481	15	subject	subject	ADJ
taxlaw-7406	481	16	to	to	ADP
taxlaw-7406	481	17	trap	trap	NOUN
taxlaw-7406	481	18	?	?	PUNCT
taxlaw-7406	482	1	if	if	SCONJ
taxlaw-7406	482	2	not	not	PART
taxlaw-7406	482	3	,	,	PUNCT
taxlaw-7406	482	4	why	why	SCONJ
taxlaw-7406	482	5	not	not	PART
taxlaw-7406	482	6	?	?	PUNCT
taxlaw-7406	483	1	additional	additional	ADJ
taxlaw-7406	483	2	comments	comment	NOUN
taxlaw-7406	483	3	personal	personal	ADJ
taxlaw-7406	483	4	physical	physical	ADJ
taxlaw-7406	483	5	injury	injury	NOUN
taxlaw-7406	483	6	generally	generally	ADV
taxlaw-7406	483	7	,	,	PUNCT
taxlaw-7406	483	8	no	no	DET
taxlaw-7406	483	9	recovery	recovery	NOUN
taxlaw-7406	483	10	is	be	AUX
taxlaw-7406	483	11	often	often	ADV
taxlaw-7406	483	12	entirely	entirely	ADV
taxlaw-7406	483	13	tax	tax	NOUN
taxlaw-7406	483	14	-	-	PUNCT
taxlaw-7406	483	15	free	free	ADJ
taxlaw-7406	483	16	under	under	ADP
taxlaw-7406	483	17	§	§	PROPN
taxlaw-7406	483	18	104(a)(2	104(a)(2	NUM
taxlaw-7406	483	19	)	)	PUNCT
taxlaw-7406	483	20	if	if	SCONJ
taxlaw-7406	483	21	plaintiff	plaintiff	NOUN
taxlaw-7406	483	22	receives	receive	VERB
taxlaw-7406	483	23	taxable	taxable	ADJ
taxlaw-7406	483	24	components	component	NOUN
taxlaw-7406	483	25	,	,	PUNCT
taxlaw-7406	483	26	then	then	ADV
taxlaw-7406	483	27	tax	tax	NOUN
taxlaw-7406	483	28	trap	trap	NOUN
taxlaw-7406	483	29	will	will	AUX
taxlaw-7406	483	30	apply	apply	VERB
taxlaw-7406	483	31	to	to	ADP
taxlaw-7406	483	32	those	those	PRON
taxlaw-7406	483	33	(	(	PUNCT
taxlaw-7406	483	34	see	see	VERB
taxlaw-7406	483	35	below	below	ADV
taxlaw-7406	483	36	)	)	PUNCT
taxlaw-7406	483	37	wrongful	wrongful	ADJ
taxlaw-7406	483	38	incarceration	incarceration	NOUN
taxlaw-7406	484	1	no	no	DET
taxlaw-7406	484	2	recovery	recovery	NOUN
taxlaw-7406	484	3	is	be	AUX
taxlaw-7406	484	4	tax	tax	NOUN
taxlaw-7406	484	5	-	-	PUNCT
taxlaw-7406	484	6	free	free	ADJ
taxlaw-7406	484	7	under	under	ADP
taxlaw-7406	484	8	§	§	PROPN
taxlaw-7406	484	9	139f	139f	PROPN
taxlaw-7406	484	10	employment	employment	NOUN
taxlaw-7406	484	11	-	-	PUNCT
taxlaw-7406	484	12	related	relate	VERB
taxlaw-7406	484	13	no	no	DET
taxlaw-7406	484	14	§	§	PROPN
taxlaw-7406	484	15	62(a)(20	62(a)(20	NUM
taxlaw-7406	484	16	)	)	PUNCT
taxlaw-7406	484	17	&	&	CCONJ
taxlaw-7406	484	18	(	(	PUNCT
taxlaw-7406	484	19	e)(18)(ii	e)(18)(ii	PROPN
taxlaw-7406	484	20	)	)	PUNCT
taxlaw-7406	484	21	allow	allow	VERB
taxlaw-7406	484	22	above	above	ADP
taxlaw-7406	484	23	-	-	PUNCT
taxlaw-7406	484	24	the	the	DET
taxlaw-7406	484	25	-	-	PUNCT
taxlaw-7406	484	26	line	line	NOUN
taxlaw-7406	484	27	deduction	deduction	NOUN
taxlaw-7406	484	28	related	relate	VERB
taxlaw-7406	484	29	to	to	PART
taxlaw-7406	484	30	selfemployment	selfemployment	VERB
taxlaw-7406	484	31	no	no	DET
taxlaw-7406	484	32	§	§	PROPN
taxlaw-7406	484	33	62(a)(1	62(a)(1	NUM
taxlaw-7406	484	34	)	)	PUNCT
taxlaw-7406	484	35	allows	allow	VERB
taxlaw-7406	484	36	above	above	ADP
taxlaw-7406	484	37	-	-	PUNCT
taxlaw-7406	484	38	the	the	DET
taxlaw-7406	484	39	-	-	PUNCT
taxlaw-7406	484	40	line	line	NOUN
taxlaw-7406	484	41	deduction	deduction	NOUN
taxlaw-7406	484	42	civil	civil	ADJ
taxlaw-7406	484	43	rights	right	NOUN
taxlaw-7406	484	44	no	no	DET
taxlaw-7406	484	45	§	§	PROPN
taxlaw-7406	484	46	62(a)(20	62(a)(20	NUM
taxlaw-7406	484	47	)	)	PUNCT
taxlaw-7406	484	48	&	&	CCONJ
taxlaw-7406	484	49	(	(	PUNCT
taxlaw-7406	484	50	e)(18)(ii	e)(18)(ii	PROPN
taxlaw-7406	484	51	)	)	PUNCT
taxlaw-7406	484	52	allow	allow	VERB
taxlaw-7406	484	53	above	above	ADP
taxlaw-7406	484	54	-	-	PUNCT
taxlaw-7406	484	55	the	the	DET
taxlaw-7406	484	56	-	-	PUNCT
taxlaw-7406	484	57	line	line	NOUN
taxlaw-7406	484	58	deduction	deduction	NOUN
taxlaw-7406	484	59	the	the	DET
taxlaw-7406	484	60	irs	irs	PROPN
taxlaw-7406	484	61	,	,	PUNCT
taxlaw-7406	484	62	the	the	DET
taxlaw-7406	484	63	sec	sec	PROPN
taxlaw-7406	484	64	,	,	PUNCT
taxlaw-7406	484	65	the	the	DET
taxlaw-7406	484	66	cftc	cftc	PROPN
taxlaw-7406	484	67	,	,	PUNCT
taxlaw-7406	484	68	state	state	NOUN
taxlaw-7406	484	69	and	and	CCONJ
taxlaw-7406	484	70	federal	federal	PROPN
taxlaw-7406	484	71	qui	qui	X
taxlaw-7406	484	72	tam	tam	X
taxlaw-7406	484	73	no	no	DET
taxlaw-7406	484	74	§	§	PROPN
taxlaw-7406	484	75	62(a)(20	62(a)(20	NUM
taxlaw-7406	484	76	)	)	PUNCT
taxlaw-7406	484	77	&	&	CCONJ
taxlaw-7406	484	78	(	(	PUNCT
taxlaw-7406	484	79	a)(21	a)(21	ADV
taxlaw-7406	484	80	)	)	PUNCT
taxlaw-7406	484	81	allow	allow	VERB
taxlaw-7406	484	82	abovethe	abovethe	NOUN
taxlaw-7406	484	83	-	-	PUNCT
taxlaw-7406	484	84	line	line	NOUN
taxlaw-7406	484	85	deduction	deduction	NOUN
taxlaw-7406	484	86	property	property	NOUN
taxlaw-7406	484	87	damages	damage	NOUN
taxlaw-7406	484	88	no	no	DET
taxlaw-7406	484	89	attorney	attorney	NOUN
taxlaw-7406	484	90	’s	’s	PART
taxlaw-7406	484	91	fees	fee	NOUN
taxlaw-7406	484	92	added	add	VERB
taxlaw-7406	484	93	to	to	ADP
taxlaw-7406	484	94	basis	basis	NOUN
taxlaw-7406	484	95	,	,	PUNCT
taxlaw-7406	484	96	not	not	PART
taxlaw-7406	484	97	deducted	deduct	VERB
taxlaw-7406	484	98	taxable	taxable	ADJ
taxlaw-7406	484	99	components	component	NOUN
taxlaw-7406	484	100	of	of	ADP
taxlaw-7406	484	101	personal	personal	ADJ
taxlaw-7406	484	102	physical	physical	ADJ
taxlaw-7406	484	103	injury	injury	NOUN
taxlaw-7406	484	104	recoveries	recovery	NOUN
taxlaw-7406	484	105	yes	yes	INTJ
taxlaw-7406	484	106	n	n	CCONJ
taxlaw-7406	484	107	/	/	SYM
taxlaw-7406	484	108	a	a	PRON
taxlaw-7406	484	109	applies	apply	VERB
taxlaw-7406	484	110	to	to	ADP
taxlaw-7406	484	111	allocations	allocation	NOUN
taxlaw-7406	484	112	of	of	ADP
taxlaw-7406	484	113	punitive	punitive	ADJ
taxlaw-7406	484	114	damages	damage	NOUN
taxlaw-7406	484	115	,	,	PUNCT
taxlaw-7406	484	116	interest	interest	NOUN
taxlaw-7406	484	117	,	,	PUNCT
taxlaw-7406	484	118	and	and	CCONJ
taxlaw-7406	484	119	previously	previously	ADV
taxlaw-7406	484	120	deducted	deduct	VERB
taxlaw-7406	484	121	medical	medical	ADJ
taxlaw-7406	484	122	expenses	expense	NOUN
taxlaw-7406	484	123	other	other	ADJ
taxlaw-7406	484	124	types	type	NOUN
taxlaw-7406	484	125	of	of	ADP
taxlaw-7406	484	126	claims	claim	NOUN
taxlaw-7406	484	127	yes	yes	INTJ
taxlaw-7406	484	128	n	n	CCONJ
taxlaw-7406	484	129	/	/	SYM
taxlaw-7406	484	130	a	a	DET
taxlaw-7406	484	131	e.g.	e.g.	ADJ
taxlaw-7406	484	132	,	,	PUNCT
taxlaw-7406	484	133	defamation	defamation	NOUN
taxlaw-7406	484	134	,	,	PUNCT
taxlaw-7406	484	135	negligent	negligent	ADJ
taxlaw-7406	484	136	/	/	SYM
taxlaw-7406	484	137	intentional	intentional	ADJ
taxlaw-7406	484	138	infliction	infliction	NOUN
taxlaw-7406	484	139	of	of	ADP
taxlaw-7406	484	140	emotional	emotional	ADJ
taxlaw-7406	484	141	distress	distress	NOUN
taxlaw-7406	484	142	,	,	PUNCT
taxlaw-7406	484	143	invasion	invasion	NOUN
taxlaw-7406	484	144	of	of	ADP
taxlaw-7406	484	145	privacy	privacy	PROPN
taxlaw-7406	484	146	b.	b.	PROPN
taxlaw-7406	484	147	tax	tax	PROPN
taxlaw-7406	484	148	policy	policy	NOUN
taxlaw-7406	484	149	implications	implication	NOUN
taxlaw-7406	484	150	it	it	PRON
taxlaw-7406	484	151	is	be	AUX
taxlaw-7406	484	152	an	an	DET
taxlaw-7406	484	153	axiom	axiom	NOUN
taxlaw-7406	484	154	of	of	ADP
taxlaw-7406	484	155	u.s	u.s	PROPN
taxlaw-7406	484	156	.	.	PROPN
taxlaw-7406	484	157	federal	federal	ADJ
taxlaw-7406	484	158	income	income	NOUN
taxlaw-7406	484	159	taxation	taxation	NOUN
taxlaw-7406	484	160	that	that	PRON
taxlaw-7406	484	161	costs	cost	VERB
taxlaw-7406	484	162	incurred	incur	VERB
taxlaw-7406	484	163	in	in	ADP
taxlaw-7406	484	164	generating	generate	VERB
taxlaw-7406	484	165	gross	gross	ADJ
taxlaw-7406	484	166	income	income	NOUN
taxlaw-7406	484	167	are	be	AUX
taxlaw-7406	484	168	deductible	deductible	ADJ
taxlaw-7406	484	169	in	in	ADP
taxlaw-7406	484	170	arriving	arrive	VERB
taxlaw-7406	484	171	at	at	ADP
taxlaw-7406	484	172	taxable	taxable	ADJ
taxlaw-7406	484	173	income.99	income.99	NOUN
taxlaw-7406	484	174	otherwise	otherwise	ADV
taxlaw-7406	484	175	,	,	PUNCT
taxlaw-7406	484	176	a	a	DET
taxlaw-7406	484	177	taxpayer	taxpayer	NOUN
taxlaw-7406	484	178	would	would	AUX
taxlaw-7406	484	179	be	be	AUX
taxlaw-7406	484	180	taxed	tax	VERB
taxlaw-7406	484	181	on	on	ADP
taxlaw-7406	484	182	her	her	PRON
taxlaw-7406	484	183	gross	gross	ADJ
taxlaw-7406	484	184	,	,	PUNCT
taxlaw-7406	484	185	rather	rather	ADV
taxlaw-7406	484	186	than	than	ADP
taxlaw-7406	484	187	net	net	ADJ
taxlaw-7406	484	188	,	,	PUNCT
taxlaw-7406	484	189	income	income	NOUN
taxlaw-7406	484	190	,	,	PUNCT
taxlaw-7406	484	191	even	even	ADV
taxlaw-7406	484	192	though	though	SCONJ
taxlaw-7406	484	193	net	net	ADJ
taxlaw-7406	484	194	income	income	NOUN
taxlaw-7406	484	195	is	be	AUX
taxlaw-7406	484	196	the	the	DET
taxlaw-7406	484	197	appropriate	appropriate	ADJ
taxlaw-7406	484	198	99	99	NUM
taxlaw-7406	484	199	see	see	NOUN
taxlaw-7406	484	200	hantzis	hantzis	NOUN
taxlaw-7406	484	201	v.	v.	ADP
taxlaw-7406	484	202	comm’r	comm’r	NOUN
taxlaw-7406	484	203	,	,	PUNCT
taxlaw-7406	484	204	638	638	NUM
taxlaw-7406	484	205	f.2d	f.2d	ADP
taxlaw-7406	484	206	248	248	NUM
taxlaw-7406	484	207	,	,	PUNCT
taxlaw-7406	484	208	249	249	NUM
taxlaw-7406	484	209	(	(	PUNCT
taxlaw-7406	484	210	1st	1st	ADJ
taxlaw-7406	484	211	cir	cir	NOUN
taxlaw-7406	484	212	.	.	PROPN
taxlaw-7406	484	213	1981	1981	NUM
taxlaw-7406	484	214	)	)	PUNCT
taxlaw-7406	484	215	(	(	PUNCT
taxlaw-7406	484	216	explaining	explain	VERB
taxlaw-7406	484	217	the	the	DET
taxlaw-7406	484	218	deductibility	deductibility	NOUN
taxlaw-7406	484	219	of	of	ADP
taxlaw-7406	484	220	costs	cost	NOUN
taxlaw-7406	484	221	incurred	incur	VERB
taxlaw-7406	484	222	in	in	ADP
taxlaw-7406	484	223	generating	generate	VERB
taxlaw-7406	484	224	gross	gross	ADJ
taxlaw-7406	484	225	income	income	NOUN
taxlaw-7406	484	226	)	)	PUNCT
taxlaw-7406	484	227	.	.	PUNCT
taxlaw-7406	485	1	2020	2020	NUM
taxlaw-7406	485	2	]	]	PUNCT
taxlaw-7406	485	3	impact	impact	NOUN
taxlaw-7406	485	4	of	of	ADP
taxlaw-7406	485	5	the	the	DET
taxlaw-7406	485	6	2017	2017	NUM
taxlaw-7406	485	7	tax	tax	NOUN
taxlaw-7406	485	8	act	act	NOUN
taxlaw-7406	485	9	on	on	ADP
taxlaw-7406	485	10	certain	certain	ADJ
taxlaw-7406	485	11	personal	personal	ADJ
taxlaw-7406	485	12	injury	injury	NOUN
taxlaw-7406	485	13	plaintffs	plaintff	NOUN
taxlaw-7406	485	14	45	45	NUM
taxlaw-7406	485	15	measure	measure	NOUN
taxlaw-7406	485	16	of	of	ADP
taxlaw-7406	485	17	a	a	DET
taxlaw-7406	485	18	taxpayer	taxpayer	NOUN
taxlaw-7406	485	19	’s	’s	PART
taxlaw-7406	485	20	ability	ability	NOUN
taxlaw-7406	485	21	to	to	PART
taxlaw-7406	485	22	pay	pay	VERB
taxlaw-7406	485	23	.	.	PUNCT
taxlaw-7406	486	1	accordingly	accordingly	ADV
taxlaw-7406	486	2	,	,	PUNCT
taxlaw-7406	486	3	it	it	PRON
taxlaw-7406	486	4	is	be	AUX
taxlaw-7406	486	5	not	not	PART
taxlaw-7406	486	6	surprising	surprising	ADJ
taxlaw-7406	486	7	that	that	SCONJ
taxlaw-7406	486	8	congress	congress	PROPN
taxlaw-7406	486	9	has	have	AUX
taxlaw-7406	486	10	almost	almost	ADV
taxlaw-7406	486	11	universally	universally	ADV
taxlaw-7406	486	12	allowed	allow	VERB
taxlaw-7406	486	13	deductions	deduction	NOUN
taxlaw-7406	486	14	for	for	ADP
taxlaw-7406	486	15	costs	cost	NOUN
taxlaw-7406	486	16	incurred	incur	VERB
taxlaw-7406	486	17	to	to	PART
taxlaw-7406	486	18	generate	generate	VERB
taxlaw-7406	486	19	gross	gross	ADJ
taxlaw-7406	486	20	income.100	income.100	NOUN
taxlaw-7406	486	21	in	in	ADP
taxlaw-7406	486	22	the	the	DET
taxlaw-7406	486	23	exceptional	exceptional	ADJ
taxlaw-7406	486	24	cases	case	NOUN
taxlaw-7406	486	25	where	where	SCONJ
taxlaw-7406	486	26	congress	congress	PROPN
taxlaw-7406	486	27	has	have	AUX
taxlaw-7406	486	28	disallowed	disallow	VERB
taxlaw-7406	486	29	deductions	deduction	NOUN
taxlaw-7406	486	30	for	for	ADP
taxlaw-7406	486	31	these	these	DET
taxlaw-7406	486	32	costs	cost	NOUN
taxlaw-7406	486	33	,	,	PUNCT
taxlaw-7406	486	34	either	either	CCONJ
taxlaw-7406	486	35	the	the	DET
taxlaw-7406	486	36	costs	cost	NOUN
taxlaw-7406	486	37	or	or	CCONJ
taxlaw-7406	486	38	the	the	DET
taxlaw-7406	486	39	activity	activity	NOUN
taxlaw-7406	486	40	itself	itself	PRON
taxlaw-7406	486	41	has	have	AUX
taxlaw-7406	486	42	been	be	AUX
taxlaw-7406	486	43	deemed	deem	VERB
taxlaw-7406	486	44	to	to	PART
taxlaw-7406	486	45	violate	violate	VERB
taxlaw-7406	486	46	public	public	ADJ
taxlaw-7406	486	47	policy	policy	NOUN
taxlaw-7406	486	48	.	.	PUNCT
taxlaw-7406	487	1	for	for	ADP
taxlaw-7406	487	2	example	example	NOUN
taxlaw-7406	487	3	,	,	PUNCT
taxlaw-7406	487	4	under	under	ADP
taxlaw-7406	487	5	section	section	NOUN
taxlaw-7406	487	6	280e	280e	PROPN
taxlaw-7406	487	7	,	,	PUNCT
taxlaw-7406	487	8	the	the	DET
taxlaw-7406	487	9	costs	cost	NOUN
taxlaw-7406	487	10	incurred	incur	VERB
taxlaw-7406	487	11	in	in	ADP
taxlaw-7406	487	12	the	the	DET
taxlaw-7406	487	13	business	business	NOUN
taxlaw-7406	487	14	of	of	ADP
taxlaw-7406	487	15	trafficking	traffic	VERB
taxlaw-7406	487	16	in	in	ADP
taxlaw-7406	487	17	controlled	control	VERB
taxlaw-7406	487	18	substances	substance	NOUN
taxlaw-7406	487	19	as	as	SCONJ
taxlaw-7406	487	20	prohibited	prohibit	VERB
taxlaw-7406	487	21	by	by	ADP
taxlaw-7406	487	22	federal	federal	ADJ
taxlaw-7406	487	23	or	or	CCONJ
taxlaw-7406	487	24	state	state	NOUN
taxlaw-7406	487	25	law	law	NOUN
taxlaw-7406	487	26	are	be	AUX
taxlaw-7406	487	27	non	non	ADJ
taxlaw-7406	487	28	-	-	ADJ
taxlaw-7406	487	29	deductible	deductible	ADJ
taxlaw-7406	487	30	.	.	PUNCT
taxlaw-7406	488	1	101	101	NUM
taxlaw-7406	488	2	likewise	likewise	ADV
taxlaw-7406	488	3	,	,	PUNCT
taxlaw-7406	488	4	subsections	subsection	NOUN
taxlaw-7406	488	5	(	(	PUNCT
taxlaw-7406	488	6	c	c	NOUN
taxlaw-7406	488	7	)	)	PUNCT
taxlaw-7406	488	8	and	and	CCONJ
taxlaw-7406	488	9	(	(	PUNCT
taxlaw-7406	488	10	f	f	X
taxlaw-7406	488	11	)	)	PUNCT
taxlaw-7406	488	12	of	of	ADP
taxlaw-7406	488	13	section	section	NOUN
taxlaw-7406	488	14	162	162	NUM
taxlaw-7406	488	15	disallow	disallow	ADJ
taxlaw-7406	488	16	otherwise	otherwise	ADV
taxlaw-7406	488	17	deductible	deductible	ADJ
taxlaw-7406	488	18	payments	payment	NOUN
taxlaw-7406	488	19	for	for	ADP
taxlaw-7406	488	20	illegal	illegal	ADJ
taxlaw-7406	488	21	bribes	bribe	NOUN
taxlaw-7406	488	22	or	or	CCONJ
taxlaw-7406	488	23	kickbacks	kickback	NOUN
taxlaw-7406	488	24	and	and	CCONJ
taxlaw-7406	488	25	for	for	ADP
taxlaw-7406	488	26	government	government	NOUN
taxlaw-7406	488	27	fines	fine	NOUN
taxlaw-7406	488	28	or	or	CCONJ
taxlaw-7406	488	29	penalties	penalty	NOUN
taxlaw-7406	488	30	,	,	PUNCT
taxlaw-7406	488	31	respectively.102	respectively.102	PRON
taxlaw-7406	488	32	while	while	SCONJ
taxlaw-7406	488	33	these	these	PRON
taxlaw-7406	488	34	and	and	CCONJ
taxlaw-7406	488	35	other	other	ADJ
taxlaw-7406	488	36	similar	similar	ADJ
taxlaw-7406	488	37	deduction	deduction	NOUN
taxlaw-7406	488	38	disallowance	disallowance	NOUN
taxlaw-7406	488	39	provisions	provision	NOUN
taxlaw-7406	488	40	are	be	AUX
taxlaw-7406	488	41	targeted	target	VERB
taxlaw-7406	488	42	narrowly	narrowly	ADV
taxlaw-7406	488	43	to	to	ADP
taxlaw-7406	488	44	specific	specific	ADJ
taxlaw-7406	488	45	activities	activity	NOUN
taxlaw-7406	488	46	or	or	CCONJ
taxlaw-7406	488	47	deductions	deduction	NOUN
taxlaw-7406	488	48	,	,	PUNCT
taxlaw-7406	488	49	the	the	DET
taxlaw-7406	488	50	denial	denial	NOUN
taxlaw-7406	488	51	of	of	ADP
taxlaw-7406	488	52	miscellaneous	miscellaneous	ADJ
taxlaw-7406	488	53	itemized	itemize	VERB
taxlaw-7406	488	54	deductions	deduction	NOUN
taxlaw-7406	488	55	is	be	AUX
taxlaw-7406	488	56	not	not	PART
taxlaw-7406	488	57	targeted	target	VERB
taxlaw-7406	488	58	,	,	PUNCT
taxlaw-7406	488	59	as	as	SCONJ
taxlaw-7406	488	60	the	the	DET
taxlaw-7406	488	61	expenses	expense	NOUN
taxlaw-7406	488	62	included	include	VERB
taxlaw-7406	488	63	within	within	ADP
taxlaw-7406	488	64	the	the	DET
taxlaw-7406	488	65	definition	definition	NOUN
taxlaw-7406	488	66	of	of	ADP
taxlaw-7406	488	67	miscellaneous	miscellaneous	ADJ
taxlaw-7406	488	68	itemized	itemize	VERB
taxlaw-7406	488	69	deductions	deduction	NOUN
taxlaw-7406	488	70	are	be	AUX
taxlaw-7406	488	71	varied.103	varied.103	SCONJ
taxlaw-7406	488	72	perhaps	perhaps	ADV
taxlaw-7406	488	73	the	the	DET
taxlaw-7406	488	74	most	most	ADV
taxlaw-7406	488	75	common	common	ADJ
taxlaw-7406	488	76	types	type	NOUN
taxlaw-7406	488	77	of	of	ADP
taxlaw-7406	488	78	miscellaneous	miscellaneous	ADJ
taxlaw-7406	488	79	itemized	itemize	VERB
taxlaw-7406	488	80	deductions	deduction	NOUN
taxlaw-7406	488	81	are	be	AUX
taxlaw-7406	488	82	unreimbursed	unreimburse	VERB
taxlaw-7406	488	83	employee	employee	NOUN
taxlaw-7406	488	84	business	business	NOUN
taxlaw-7406	488	85	expenses	expense	NOUN
taxlaw-7406	488	86	.	.	PUNCT
taxlaw-7406	489	1	the	the	DET
taxlaw-7406	489	2	rationale	rationale	NOUN
taxlaw-7406	489	3	for	for	ADP
taxlaw-7406	489	4	disfavoring	disfavor	VERB
taxlaw-7406	489	5	these	these	DET
taxlaw-7406	489	6	expenses	expense	NOUN
taxlaw-7406	489	7	is	be	AUX
taxlaw-7406	489	8	that	that	SCONJ
taxlaw-7406	489	9	employers	employer	NOUN
taxlaw-7406	489	10	would	would	AUX
taxlaw-7406	489	11	generally	generally	ADV
taxlaw-7406	489	12	reimburse	reimburse	VERB
taxlaw-7406	489	13	legitimate	legitimate	ADJ
taxlaw-7406	489	14	employee	employee	NOUN
taxlaw-7406	489	15	business	business	NOUN
taxlaw-7406	489	16	expenses	expense	NOUN
taxlaw-7406	489	17	,	,	PUNCT
taxlaw-7406	489	18	so	so	ADV
taxlaw-7406	489	19	unreimbursed	unreimbursed	ADJ
taxlaw-7406	489	20	employee	employee	NOUN
taxlaw-7406	489	21	business	business	NOUN
taxlaw-7406	489	22	expenses	expense	NOUN
taxlaw-7406	489	23	have	have	VERB
taxlaw-7406	489	24	a	a	DET
taxlaw-7406	489	25	high	high	ADJ
taxlaw-7406	489	26	risk	risk	NOUN
taxlaw-7406	489	27	of	of	ADP
taxlaw-7406	489	28	constituting	constitute	VERB
taxlaw-7406	489	29	disguised	disguise	VERB
taxlaw-7406	489	30	personal	personal	ADJ
taxlaw-7406	489	31	consumption.104	consumption.104	NOUN
taxlaw-7406	489	32	while	while	SCONJ
taxlaw-7406	489	33	this	this	DET
taxlaw-7406	489	34	concern	concern	NOUN
taxlaw-7406	489	35	may	may	AUX
taxlaw-7406	489	36	be	be	AUX
taxlaw-7406	489	37	valid	valid	ADJ
taxlaw-7406	489	38	in	in	ADP
taxlaw-7406	489	39	some	some	DET
taxlaw-7406	489	40	circumstances	circumstance	NOUN
taxlaw-7406	489	41	,	,	PUNCT
taxlaw-7406	489	42	some	some	DET
taxlaw-7406	489	43	employers	employer	NOUN
taxlaw-7406	489	44	may	may	AUX
taxlaw-7406	489	45	simply	simply	ADV
taxlaw-7406	489	46	lack	lack	VERB
taxlaw-7406	489	47	the	the	DET
taxlaw-7406	489	48	financial	financial	ADJ
taxlaw-7406	489	49	wherewithal	wherewithal	NOUN
taxlaw-7406	489	50	to	to	PART
taxlaw-7406	489	51	reimburse	reimburse	VERB
taxlaw-7406	489	52	all	all	DET
taxlaw-7406	489	53	legitimate	legitimate	ADJ
taxlaw-7406	489	54	employee	employee	NOUN
taxlaw-7406	489	55	expenses	expense	NOUN
taxlaw-7406	489	56	.	.	PUNCT
taxlaw-7406	490	1	other	other	ADJ
taxlaw-7406	490	2	common	common	ADJ
taxlaw-7406	490	3	types	type	NOUN
taxlaw-7406	490	4	of	of	ADP
taxlaw-7406	490	5	miscellaneous	miscellaneous	ADJ
taxlaw-7406	490	6	itemized	itemize	VERB
taxlaw-7406	490	7	deductions	deduction	NOUN
taxlaw-7406	490	8	are	be	AUX
taxlaw-7406	490	9	expenses	expense	NOUN
taxlaw-7406	490	10	related	relate	VERB
taxlaw-7406	490	11	to	to	ADP
taxlaw-7406	490	12	investments	investment	NOUN
taxlaw-7406	490	13	of	of	ADP
taxlaw-7406	490	14	stocks	stock	NOUN
taxlaw-7406	490	15	,	,	PUNCT
taxlaw-7406	490	16	bonds	bond	NOUN
taxlaw-7406	490	17	,	,	PUNCT
taxlaw-7406	490	18	and	and	CCONJ
taxlaw-7406	490	19	other	other	ADJ
taxlaw-7406	490	20	financial	financial	ADJ
taxlaw-7406	490	21	instruments	instrument	NOUN
taxlaw-7406	490	22	,	,	PUNCT
taxlaw-7406	490	23	such	such	ADJ
taxlaw-7406	490	24	as	as	ADP
taxlaw-7406	490	25	annual	annual	ADJ
taxlaw-7406	490	26	“	"	PUNCT
taxlaw-7406	490	27	wrap	wrap	NOUN
taxlaw-7406	490	28	”	"	PUNCT
taxlaw-7406	490	29	fees	fee	NOUN
taxlaw-7406	490	30	paid	pay	VERB
taxlaw-7406	490	31	to	to	PART
taxlaw-7406	490	32	investment	investment	NOUN
taxlaw-7406	490	33	advisors.105	advisors.105	NOUN
taxlaw-7406	490	34	it	it	PRON
taxlaw-7406	490	35	is	be	AUX
taxlaw-7406	490	36	hard	hard	ADJ
taxlaw-7406	490	37	to	to	PART
taxlaw-7406	490	38	discern	discern	VERB
taxlaw-7406	490	39	the	the	DET
taxlaw-7406	490	40	tax	tax	NOUN
taxlaw-7406	490	41	policy	policy	NOUN
taxlaw-7406	490	42	rationale	rationale	NOUN
taxlaw-7406	490	43	for	for	ADP
taxlaw-7406	490	44	disfavoring	disfavor	VERB
taxlaw-7406	490	45	these	these	DET
taxlaw-7406	490	46	expenses	expense	NOUN
taxlaw-7406	490	47	.	.	PUNCT
taxlaw-7406	491	1	the	the	DET
taxlaw-7406	491	2	best	good	ADJ
taxlaw-7406	491	3	explanation	explanation	NOUN
taxlaw-7406	491	4	may	may	AUX
taxlaw-7406	491	5	be	be	AUX
taxlaw-7406	491	6	that	that	SCONJ
taxlaw-7406	491	7	these	these	DET
taxlaw-7406	491	8	investments	investment	NOUN
taxlaw-7406	491	9	generally	generally	ADV
taxlaw-7406	491	10	produce	produce	VERB
taxlaw-7406	491	11	at	at	ADP
taxlaw-7406	491	12	least	least	ADJ
taxlaw-7406	491	13	some	some	PRON
taxlaw-7406	491	14	long	long	ADJ
taxlaw-7406	491	15	-	-	PUNCT
taxlaw-7406	491	16	term	term	NOUN
taxlaw-7406	491	17	capital	capital	NOUN
taxlaw-7406	491	18	gain	gain	NOUN
taxlaw-7406	491	19	that	that	PRON
taxlaw-7406	491	20	is	be	AUX
taxlaw-7406	491	21	not	not	PART
taxlaw-7406	491	22	currently	currently	ADV
taxlaw-7406	491	23	recognized	recognize	VERB
taxlaw-7406	491	24	;	;	PUNCT
taxlaw-7406	491	25	therefore	therefore	ADV
taxlaw-7406	491	26	,	,	PUNCT
taxlaw-7406	491	27	allowing	allow	VERB
taxlaw-7406	491	28	an	an	DET
taxlaw-7406	491	29	immediate	immediate	ADJ
taxlaw-7406	491	30	deduction	deduction	NOUN
taxlaw-7406	491	31	against	against	ADP
taxlaw-7406	491	32	ordinary	ordinary	ADJ
taxlaw-7406	491	33	income	income	NOUN
taxlaw-7406	491	34	would	would	AUX
taxlaw-7406	491	35	be	be	AUX
taxlaw-7406	491	36	too	too	ADV
taxlaw-7406	491	37	generous	generous	ADJ
taxlaw-7406	491	38	.	.	PUNCT
taxlaw-7406	492	1	although	although	SCONJ
taxlaw-7406	492	2	this	this	PRON
taxlaw-7406	492	3	may	may	AUX
taxlaw-7406	492	4	be	be	AUX
taxlaw-7406	492	5	true	true	ADJ
taxlaw-7406	492	6	in	in	ADP
taxlaw-7406	492	7	general	general	ADJ
taxlaw-7406	492	8	,	,	PUNCT
taxlaw-7406	492	9	permanently	permanently	ADV
taxlaw-7406	492	10	disallowing	disallow	VERB
taxlaw-7406	492	11	any	any	DET
taxlaw-7406	492	12	deduction	deduction	NOUN
taxlaw-7406	492	13	is	be	AUX
taxlaw-7406	492	14	an	an	DET
taxlaw-7406	492	15	excessive	excessive	ADJ
taxlaw-7406	492	16	response	response	NOUN
taxlaw-7406	492	17	to	to	ADP
taxlaw-7406	492	18	this	this	DET
taxlaw-7406	492	19	concern	concern	NOUN
taxlaw-7406	492	20	.	.	PUNCT
taxlaw-7406	493	1	regardless	regardless	ADV
taxlaw-7406	493	2	of	of	ADP
taxlaw-7406	493	3	the	the	DET
taxlaw-7406	493	4	merits	merit	NOUN
taxlaw-7406	493	5	of	of	ADP
taxlaw-7406	493	6	disfavoring	disfavor	VERB
taxlaw-7406	493	7	these	these	DET
taxlaw-7406	493	8	common	common	ADJ
taxlaw-7406	493	9	types	type	NOUN
taxlaw-7406	493	10	of	of	ADP
taxlaw-7406	493	11	miscellaneous	miscellaneous	ADJ
taxlaw-7406	493	12	itemized	itemize	VERB
taxlaw-7406	493	13	deductions	deduction	NOUN
taxlaw-7406	493	14	,	,	PUNCT
taxlaw-7406	493	15	they	they	PRON
taxlaw-7406	493	16	are	be	AUX
taxlaw-7406	493	17	generally	generally	ADV
taxlaw-7406	493	18	small	small	ADJ
taxlaw-7406	493	19	in	in	ADP
taxlaw-7406	493	20	relation	relation	NOUN
taxlaw-7406	493	21	to	to	ADP
taxlaw-7406	493	22	the	the	DET
taxlaw-7406	493	23	taxpayer	taxpayer	NOUN
taxlaw-7406	493	24	’s	’s	PART
taxlaw-7406	493	25	income	income	NOUN
taxlaw-7406	493	26	,	,	PUNCT
taxlaw-7406	493	27	and	and	CCONJ
taxlaw-7406	493	28	therefore	therefore	ADV
taxlaw-7406	493	29	denial	denial	NOUN
taxlaw-7406	493	30	of	of	ADP
taxlaw-7406	493	31	these	these	DET
taxlaw-7406	493	32	deductions	deduction	NOUN
taxlaw-7406	493	33	is	be	AUX
taxlaw-7406	493	34	merely	merely	ADV
taxlaw-7406	493	35	annoying	annoying	ADJ
taxlaw-7406	493	36	rather	rather	ADV
taxlaw-7406	493	37	than	than	ADP
taxlaw-7406	493	38	devastating	devastating	ADJ
taxlaw-7406	493	39	.	.	PUNCT
taxlaw-7406	494	1	for	for	ADP
taxlaw-7406	494	2	employees	employee	NOUN
taxlaw-7406	494	3	whose	whose	DET
taxlaw-7406	494	4	legitimate	legitimate	ADJ
taxlaw-7406	494	5	unreimbursed	unreimbursed	ADJ
taxlaw-7406	494	6	employee	employee	NOUN
taxlaw-7406	494	7	business	business	NOUN
taxlaw-7406	494	8	expenses	expense	NOUN
taxlaw-7406	494	9	equal	equal	ADJ
taxlaw-7406	494	10	about	about	ADV
taxlaw-7406	494	11	1	1	NUM
taxlaw-7406	494	12	%	%	NOUN
taxlaw-7406	494	13	of	of	ADP
taxlaw-7406	494	14	their	their	PRON
taxlaw-7406	494	15	salary	salary	NOUN
taxlaw-7406	494	16	,	,	PUNCT
taxlaw-7406	494	17	they	they	PRON
taxlaw-7406	494	18	would	would	AUX
taxlaw-7406	494	19	save	save	VERB
taxlaw-7406	494	20	only	only	ADV
taxlaw-7406	494	21	about	about	ADV
taxlaw-7406	494	22	ten	ten	NUM
taxlaw-7406	494	23	to	to	PART
taxlaw-7406	494	24	forty	forty	NUM
taxlaw-7406	494	25	dollars	dollar	NOUN
taxlaw-7406	494	26	in	in	ADP
taxlaw-7406	494	27	tax	tax	NOUN
taxlaw-7406	494	28	per	per	ADP
taxlaw-7406	494	29	$	$	SYM
taxlaw-7406	494	30	10,000	10,000	NUM
taxlaw-7406	494	31	of	of	ADP
taxlaw-7406	494	32	salary	salary	NOUN
taxlaw-7406	494	33	if	if	SCONJ
taxlaw-7406	494	34	the	the	DET
taxlaw-7406	494	35	expenses	expense	NOUN
taxlaw-7406	494	36	were	be	AUX
taxlaw-7406	494	37	allowed	allow	VERB
taxlaw-7406	494	38	as	as	ADP
taxlaw-7406	494	39	above	above	ADP
taxlaw-7406	494	40	-	-	PUNCT
taxlaw-7406	494	41	the	the	DET
taxlaw-7406	494	42	-	-	PUNCT
taxlaw-7406	494	43	line	line	NOUN
taxlaw-7406	494	44	deductions	deduction	NOUN
taxlaw-7406	494	45	.	.	PUNCT
taxlaw-7406	495	1	likewise	likewise	ADV
taxlaw-7406	495	2	,	,	PUNCT
taxlaw-7406	495	3	an	an	DET
taxlaw-7406	495	4	investor	investor	NOUN
taxlaw-7406	495	5	paying	pay	VERB
taxlaw-7406	495	6	a	a	DET
taxlaw-7406	495	7	typical	typical	ADJ
taxlaw-7406	495	8	wrap	wrap	NOUN
taxlaw-7406	495	9	fee	fee	NOUN
taxlaw-7406	495	10	of	of	ADP
taxlaw-7406	495	11	1	1	NUM
taxlaw-7406	495	12	%	%	NOUN
taxlaw-7406	495	13	of	of	ADP
taxlaw-7406	495	14	investment	investment	NOUN
taxlaw-7406	495	15	assets	asset	NOUN
taxlaw-7406	495	16	under	under	ADP
taxlaw-7406	495	17	management	management	NOUN
taxlaw-7406	495	18	would	would	AUX
taxlaw-7406	495	19	save	save	VERB
taxlaw-7406	495	20	about	about	ADP
taxlaw-7406	495	21	the	the	DET
taxlaw-7406	495	22	same	same	ADJ
taxlaw-7406	495	23	amount	amount	NOUN
taxlaw-7406	495	24	in	in	ADP
taxlaw-7406	495	25	tax	tax	NOUN
taxlaw-7406	495	26	per	per	ADP
taxlaw-7406	495	27	$	$	SYM
taxlaw-7406	495	28	10,000	10,000	NUM
taxlaw-7406	495	29	of	of	ADP
taxlaw-7406	495	30	asset	asset	NOUN
taxlaw-7406	495	31	value	value	NOUN
taxlaw-7406	495	32	.	.	PUNCT
taxlaw-7406	496	1	on	on	ADP
taxlaw-7406	496	2	the	the	DET
taxlaw-7406	496	3	other	other	ADJ
taxlaw-7406	496	4	hand	hand	NOUN
taxlaw-7406	496	5	,	,	PUNCT
taxlaw-7406	496	6	plaintiffs	plaintiff	NOUN
taxlaw-7406	496	7	who	who	PRON
taxlaw-7406	496	8	are	be	AUX
taxlaw-7406	496	9	affected	affect	VERB
taxlaw-7406	496	10	by	by	ADP
taxlaw-7406	496	11	the	the	DET
taxlaw-7406	496	12	contingent	contingent	NOUN
taxlaw-7406	496	13	fee	fee	NOUN
taxlaw-7406	496	14	tax	tax	NOUN
taxlaw-7406	496	15	trap	trap	NOUN
taxlaw-7406	496	16	often	often	ADV
taxlaw-7406	496	17	face	face	VERB
taxlaw-7406	496	18	significant	significant	ADJ
taxlaw-7406	496	19	adverse	adverse	ADJ
taxlaw-7406	496	20	tax	tax	NOUN
taxlaw-7406	496	21	consequences	consequence	NOUN
taxlaw-7406	496	22	because	because	SCONJ
taxlaw-7406	496	23	the	the	DET
taxlaw-7406	496	24	disallowed	disallow	VERB
taxlaw-7406	496	25	deduction	deduction	NOUN
taxlaw-7406	496	26	is	be	AUX
taxlaw-7406	496	27	a	a	DET
taxlaw-7406	496	28	function	function	NOUN
taxlaw-7406	496	29	100	100	NUM
taxlaw-7406	496	30	see	see	NOUN
taxlaw-7406	496	31	,	,	PUNCT
taxlaw-7406	496	32	e.g.	e.g.	ADV
taxlaw-7406	496	33	,	,	PUNCT
taxlaw-7406	496	34	i.r.c	i.r.c	NOUN
taxlaw-7406	496	35	.	.	PUNCT
taxlaw-7406	497	1	§	§	PROPN
taxlaw-7406	497	2	162	162	NUM
taxlaw-7406	497	3	(	(	PUNCT
taxlaw-7406	497	4	allowing	allow	VERB
taxlaw-7406	497	5	deductions	deduction	NOUN
taxlaw-7406	497	6	for	for	ADP
taxlaw-7406	497	7	ordinary	ordinary	ADJ
taxlaw-7406	497	8	and	and	CCONJ
taxlaw-7406	497	9	necessary	necessary	ADJ
taxlaw-7406	497	10	costs	cost	NOUN
taxlaw-7406	497	11	incurred	incur	VERB
taxlaw-7406	497	12	in	in	ADP
taxlaw-7406	497	13	connection	connection	NOUN
taxlaw-7406	497	14	with	with	ADP
taxlaw-7406	497	15	carrying	carry	VERB
taxlaw-7406	497	16	on	on	ADP
taxlaw-7406	497	17	a	a	DET
taxlaw-7406	497	18	trade	trade	NOUN
taxlaw-7406	497	19	or	or	CCONJ
taxlaw-7406	497	20	business	business	NOUN
taxlaw-7406	497	21	)	)	PUNCT
taxlaw-7406	497	22	;	;	PUNCT
taxlaw-7406	497	23	i.r.c	i.r.c	NOUN
taxlaw-7406	497	24	.	.	PUNCT
taxlaw-7406	498	1	§	§	PROPN
taxlaw-7406	498	2	212(1	212(1	NUM
taxlaw-7406	498	3	)	)	PUNCT
taxlaw-7406	498	4	(	(	PUNCT
taxlaw-7406	498	5	allowing	allow	VERB
taxlaw-7406	498	6	deductions	deduction	NOUN
taxlaw-7406	498	7	for	for	ADP
taxlaw-7406	498	8	ordinary	ordinary	ADJ
taxlaw-7406	498	9	and	and	CCONJ
taxlaw-7406	498	10	necessary	necessary	ADJ
taxlaw-7406	498	11	costs	cost	NOUN
taxlaw-7406	498	12	incurred	incur	VERB
taxlaw-7406	498	13	in	in	ADP
taxlaw-7406	498	14	connection	connection	NOUN
taxlaw-7406	498	15	with	with	ADP
taxlaw-7406	498	16	the	the	DET
taxlaw-7406	498	17	production	production	NOUN
taxlaw-7406	498	18	or	or	CCONJ
taxlaw-7406	498	19	collection	collection	NOUN
taxlaw-7406	498	20	of	of	ADP
taxlaw-7406	498	21	income	income	NOUN
taxlaw-7406	498	22	)	)	PUNCT
taxlaw-7406	498	23	.	.	PUNCT
taxlaw-7406	499	1	101	101	NUM
taxlaw-7406	499	2	i.r.c	i.r.c	NOUN
taxlaw-7406	499	3	.	.	PUNCT
taxlaw-7406	500	1	§	§	PROPN
taxlaw-7406	500	2	280e	280e	PROPN
taxlaw-7406	500	3	.	.	PUNCT
taxlaw-7406	501	1	102	102	NUM
taxlaw-7406	501	2	i.r.c	i.r.c	NOUN
taxlaw-7406	501	3	.	.	PUNCT
taxlaw-7406	502	1	§	§	PROPN
taxlaw-7406	502	2	162	162	NUM
taxlaw-7406	502	3	(	(	PUNCT
taxlaw-7406	502	4	c	c	NOUN
taxlaw-7406	502	5	)	)	PUNCT
taxlaw-7406	502	6	,	,	PUNCT
taxlaw-7406	502	7	(	(	PUNCT
taxlaw-7406	502	8	f	f	X
taxlaw-7406	502	9	)	)	PUNCT
taxlaw-7406	502	10	.	.	PUNCT
taxlaw-7406	503	1	103	103	NUM
taxlaw-7406	503	2	i.r.c	i.r.c	NOUN
taxlaw-7406	503	3	.	.	PUNCT
taxlaw-7406	504	1	§	§	PROPN
taxlaw-7406	504	2	67(b	67(b	NUM
taxlaw-7406	504	3	)	)	PUNCT
taxlaw-7406	504	4	(	(	PUNCT
taxlaw-7406	504	5	defining	define	VERB
taxlaw-7406	504	6	miscellaneous	miscellaneous	ADJ
taxlaw-7406	504	7	itemized	itemize	VERB
taxlaw-7406	504	8	deductions	deduction	NOUN
taxlaw-7406	504	9	)	)	PUNCT
taxlaw-7406	504	10	.	.	PUNCT
taxlaw-7406	505	1	104	104	NUM
taxlaw-7406	505	2	jeffrey	jeffrey	PROPN
taxlaw-7406	505	3	h.	h.	PROPN
taxlaw-7406	505	4	kahn	kahn	PROPN
taxlaw-7406	505	5	,	,	PUNCT
taxlaw-7406	505	6	beyond	beyond	ADP
taxlaw-7406	505	7	the	the	DET
taxlaw-7406	505	8	little	little	ADJ
taxlaw-7406	505	9	dutch	dutch	ADJ
taxlaw-7406	505	10	boy	boy	NOUN
taxlaw-7406	505	11	:	:	PUNCT
taxlaw-7406	505	12	an	an	DET
taxlaw-7406	505	13	argument	argument	NOUN
taxlaw-7406	505	14	for	for	ADP
taxlaw-7406	505	15	structural	structural	ADJ
taxlaw-7406	505	16	changes	change	NOUN
taxlaw-7406	505	17	in	in	ADP
taxlaw-7406	505	18	tax	tax	NOUN
taxlaw-7406	505	19	deduction	deduction	NOUN
taxlaw-7406	505	20	classification	classification	NOUN
taxlaw-7406	505	21	,	,	PUNCT
taxlaw-7406	505	22	80	80	NUM
taxlaw-7406	505	23	wash	wash	NOUN
taxlaw-7406	505	24	.	.	PUNCT
taxlaw-7406	506	1	l.	l.	PROPN
taxlaw-7406	506	2	rev	rev	PROPN
taxlaw-7406	506	3	.	.	PROPN
taxlaw-7406	506	4	1	1	NUM
taxlaw-7406	506	5	,	,	PUNCT
taxlaw-7406	506	6	31	31	NUM
taxlaw-7406	506	7	(	(	PUNCT
taxlaw-7406	506	8	2005	2005	NUM
taxlaw-7406	506	9	)	)	PUNCT
taxlaw-7406	506	10	.	.	PUNCT
taxlaw-7406	507	1	105	105	NUM
taxlaw-7406	507	2	see	see	VERB
taxlaw-7406	507	3	i.r.c	i.r.c	NOUN
taxlaw-7406	507	4	.	.	PUNCT
taxlaw-7406	508	1	§	§	PROPN
taxlaw-7406	508	2	212	212	NUM
taxlaw-7406	508	3	(	(	PUNCT
taxlaw-7406	508	4	allowing	allow	VERB
taxlaw-7406	508	5	deductions	deduction	NOUN
taxlaw-7406	508	6	for	for	ADP
taxlaw-7406	508	7	expenses	expense	NOUN
taxlaw-7406	508	8	incurred	incur	VERB
taxlaw-7406	508	9	in	in	ADP
taxlaw-7406	508	10	connection	connection	NOUN
taxlaw-7406	508	11	with	with	ADP
taxlaw-7406	508	12	investment	investment	NOUN
taxlaw-7406	508	13	activity	activity	NOUN
taxlaw-7406	508	14	)	)	PUNCT
taxlaw-7406	508	15	.	.	PUNCT
taxlaw-7406	509	1	section	section	NOUN
taxlaw-7406	509	2	212	212	NUM
taxlaw-7406	509	3	deductions	deduction	NOUN
taxlaw-7406	509	4	that	that	PRON
taxlaw-7406	509	5	are	be	AUX
taxlaw-7406	509	6	not	not	PART
taxlaw-7406	509	7	attributable	attributable	ADJ
taxlaw-7406	509	8	to	to	ADP
taxlaw-7406	509	9	the	the	DET
taxlaw-7406	509	10	production	production	NOUN
taxlaw-7406	509	11	of	of	ADP
taxlaw-7406	509	12	rents	rent	NOUN
taxlaw-7406	509	13	or	or	CCONJ
taxlaw-7406	509	14	royalties	royalty	NOUN
taxlaw-7406	509	15	are	be	AUX
taxlaw-7406	509	16	generally	generally	ADV
taxlaw-7406	509	17	below	below	ADP
taxlaw-7406	509	18	-	-	PUNCT
taxlaw-7406	509	19	the	the	DET
taxlaw-7406	509	20	-	-	PUNCT
taxlaw-7406	509	21	line	line	NOUN
taxlaw-7406	509	22	deductions	deduction	NOUN
taxlaw-7406	509	23	.	.	PUNCT
taxlaw-7406	510	1	see	see	VERB
taxlaw-7406	510	2	i.r.c	i.r.c	NOUN
taxlaw-7406	510	3	.	.	PUNCT
taxlaw-7406	511	1	§	§	PROPN
taxlaw-7406	511	2	62(a	62(a	PROPN
taxlaw-7406	511	3	)	)	PUNCT
taxlaw-7406	511	4	(	(	PUNCT
taxlaw-7406	511	5	listing	list	VERB
taxlaw-7406	511	6	above	above	ADP
taxlaw-7406	511	7	-	-	PUNCT
taxlaw-7406	511	8	the	the	DET
taxlaw-7406	511	9	-	-	PUNCT
taxlaw-7406	511	10	line	line	NOUN
taxlaw-7406	511	11	deductions	deduction	NOUN
taxlaw-7406	511	12	)	)	PUNCT
taxlaw-7406	511	13	.	.	PUNCT
taxlaw-7406	512	1	section	section	NOUN
taxlaw-7406	512	2	67(b	67(b	NUM
taxlaw-7406	512	3	)	)	PUNCT
taxlaw-7406	512	4	classifies	classify	VERB
taxlaw-7406	512	5	these	these	DET
taxlaw-7406	512	6	below	below	ADP
taxlaw-7406	512	7	-	-	PUNCT
taxlaw-7406	512	8	the	the	DET
taxlaw-7406	512	9	-	-	PUNCT
taxlaw-7406	512	10	line	line	NOUN
taxlaw-7406	512	11	section	section	NOUN
taxlaw-7406	512	12	212	212	NUM
taxlaw-7406	512	13	deductions	deduction	NOUN
taxlaw-7406	512	14	as	as	ADP
taxlaw-7406	512	15	miscellaneous	miscellaneous	ADJ
taxlaw-7406	512	16	itemized	itemize	VERB
taxlaw-7406	512	17	deductions	deduction	NOUN
taxlaw-7406	512	18	.	.	PUNCT
taxlaw-7406	513	1	46	46	NUM
taxlaw-7406	513	2	columbia	columbia	PROPN
taxlaw-7406	513	3	journal	journal	PROPN
taxlaw-7406	513	4	of	of	ADP
taxlaw-7406	513	5	tax	tax	NOUN
taxlaw-7406	513	6	law	law	NOUN
taxlaw-7406	513	7	[	[	X
taxlaw-7406	513	8	vol	vol	NOUN
taxlaw-7406	513	9	12:27	12:27	NUM
taxlaw-7406	513	10	of	of	ADP
taxlaw-7406	513	11	the	the	DET
taxlaw-7406	513	12	settlement	settlement	NOUN
taxlaw-7406	513	13	amount	amount	NOUN
taxlaw-7406	513	14	,	,	PUNCT
taxlaw-7406	513	15	which	which	PRON
taxlaw-7406	513	16	can	can	AUX
taxlaw-7406	513	17	be	be	AUX
taxlaw-7406	513	18	extremely	extremely	ADV
taxlaw-7406	513	19	large	large	ADJ
taxlaw-7406	513	20	,	,	PUNCT
taxlaw-7406	513	21	and	and	CCONJ
taxlaw-7406	513	22	because	because	SCONJ
taxlaw-7406	513	23	contingent	contingent	ADJ
taxlaw-7406	513	24	fees	fee	NOUN
taxlaw-7406	513	25	and	and	CCONJ
taxlaw-7406	513	26	costs	cost	NOUN
taxlaw-7406	513	27	can	can	AUX
taxlaw-7406	513	28	constitute	constitute	VERB
taxlaw-7406	513	29	a	a	DET
taxlaw-7406	513	30	large	large	ADJ
taxlaw-7406	513	31	portion	portion	NOUN
taxlaw-7406	513	32	of	of	ADP
taxlaw-7406	513	33	the	the	DET
taxlaw-7406	513	34	settlement	settlement	NOUN
taxlaw-7406	513	35	.	.	PUNCT
taxlaw-7406	514	1	in	in	ADP
taxlaw-7406	514	2	table	table	NOUN
taxlaw-7406	514	3	1	1	NUM
taxlaw-7406	514	4	,	,	PUNCT
taxlaw-7406	514	5	the	the	DET
taxlaw-7406	514	6	plaintiff	plaintiff	NOUN
taxlaw-7406	514	7	’s	’s	PART
taxlaw-7406	514	8	disallowed	disallow	VERB
taxlaw-7406	514	9	fee	fee	NOUN
taxlaw-7406	514	10	deduction	deduction	NOUN
taxlaw-7406	514	11	attributable	attributable	ADJ
taxlaw-7406	514	12	to	to	ADP
taxlaw-7406	514	13	a	a	DET
taxlaw-7406	514	14	$	$	SYM
taxlaw-7406	514	15	1,000,000	1,000,000	NUM
taxlaw-7406	514	16	settlement	settlement	NOUN
taxlaw-7406	514	17	ranged	range	VERB
taxlaw-7406	514	18	from	from	ADP
taxlaw-7406	514	19	$	$	SYM
taxlaw-7406	514	20	400,000	400,000	NUM
taxlaw-7406	514	21	to	to	PART
taxlaw-7406	514	22	$	$	SYM
taxlaw-7406	514	23	700,000	700,000	NUM
taxlaw-7406	514	24	.	.	PUNCT
taxlaw-7406	515	1	if	if	SCONJ
taxlaw-7406	515	2	instead	instead	ADV
taxlaw-7406	515	3	the	the	DET
taxlaw-7406	515	4	deduction	deduction	NOUN
taxlaw-7406	515	5	were	be	AUX
taxlaw-7406	515	6	an	an	DET
taxlaw-7406	515	7	above	above	ADP
taxlaw-7406	515	8	-	-	PUNCT
taxlaw-7406	515	9	the	the	DET
taxlaw-7406	515	10	-	-	PUNCT
taxlaw-7406	515	11	line	line	NOUN
taxlaw-7406	515	12	deduction	deduction	NOUN
taxlaw-7406	515	13	,	,	PUNCT
taxlaw-7406	515	14	the	the	DET
taxlaw-7406	515	15	plaintiff	plaintiff	NOUN
taxlaw-7406	515	16	would	would	AUX
taxlaw-7406	515	17	have	have	AUX
taxlaw-7406	515	18	saved	save	VERB
taxlaw-7406	515	19	between	between	ADP
taxlaw-7406	515	20	$	$	SYM
taxlaw-7406	515	21	150,000	150,000	NUM
taxlaw-7406	515	22	and	and	CCONJ
taxlaw-7406	515	23	$	$	SYM
taxlaw-7406	515	24	250,000	250,000	NUM
taxlaw-7406	515	25	in	in	ADP
taxlaw-7406	515	26	tax	tax	NOUN
taxlaw-7406	515	27	.	.	PUNCT
taxlaw-7406	516	1	even	even	ADV
taxlaw-7406	516	2	before	before	SCONJ
taxlaw-7406	516	3	miscellaneous	miscellaneous	ADJ
taxlaw-7406	516	4	itemized	itemize	VERB
taxlaw-7406	516	5	deductions	deduction	NOUN
taxlaw-7406	516	6	were	be	AUX
taxlaw-7406	516	7	entirely	entirely	ADV
taxlaw-7406	516	8	disallowed	disallow	VERB
taxlaw-7406	516	9	,	,	PUNCT
taxlaw-7406	516	10	commentators	commentator	NOUN
taxlaw-7406	516	11	recognized	recognize	VERB
taxlaw-7406	516	12	the	the	DET
taxlaw-7406	516	13	patent	patent	NOUN
taxlaw-7406	516	14	unfairness	unfairness	NOUN
taxlaw-7406	516	15	of	of	ADP
taxlaw-7406	516	16	the	the	DET
taxlaw-7406	516	17	contingent	contingent	NOUN
taxlaw-7406	516	18	fee	fee	NOUN
taxlaw-7406	516	19	tax	tax	NOUN
taxlaw-7406	516	20	trap.106	trap.106	NOUN
taxlaw-7406	516	21	prior	prior	ADV
taxlaw-7406	516	22	to	to	ADP
taxlaw-7406	516	23	2004	2004	NUM
taxlaw-7406	516	24	,	,	PUNCT
taxlaw-7406	516	25	attorney	attorney	NOUN
taxlaw-7406	516	26	’s	’s	PART
taxlaw-7406	516	27	fees	fee	NOUN
taxlaw-7406	516	28	of	of	ADP
taxlaw-7406	516	29	employment	employment	NOUN
taxlaw-7406	516	30	and	and	CCONJ
taxlaw-7406	516	31	civil	civil	ADJ
taxlaw-7406	516	32	rights	right	NOUN
taxlaw-7406	516	33	claimants	claimant	NOUN
taxlaw-7406	516	34	were	be	AUX
taxlaw-7406	516	35	characterized	characterize	VERB
taxlaw-7406	516	36	as	as	ADP
taxlaw-7406	516	37	miscellaneous	miscellaneous	ADJ
taxlaw-7406	516	38	itemized	itemize	VERB
taxlaw-7406	516	39	deductions	deduction	NOUN
taxlaw-7406	516	40	,	,	PUNCT
taxlaw-7406	516	41	subject	subject	ADJ
taxlaw-7406	516	42	to	to	ADP
taxlaw-7406	516	43	the	the	DET
taxlaw-7406	516	44	then	then	ADV
taxlaw-7406	516	45	-	-	PUNCT
taxlaw-7406	516	46	existing	exist	VERB
taxlaw-7406	516	47	2	2	NUM
taxlaw-7406	516	48	%	%	NOUN
taxlaw-7406	516	49	floor	floor	NOUN
taxlaw-7406	516	50	,	,	PUNCT
taxlaw-7406	516	51	and	and	CCONJ
taxlaw-7406	516	52	disallowed	disallow	VERB
taxlaw-7406	516	53	under	under	ADP
taxlaw-7406	516	54	the	the	DET
taxlaw-7406	516	55	amt.107	amt.107	NOUN
taxlaw-7406	516	56	the	the	DET
taxlaw-7406	516	57	fees	fee	NOUN
taxlaw-7406	516	58	were	be	AUX
taxlaw-7406	516	59	often	often	ADV
taxlaw-7406	516	60	large	large	ADJ
taxlaw-7406	516	61	enough	enough	ADV
taxlaw-7406	516	62	to	to	PART
taxlaw-7406	516	63	cause	cause	VERB
taxlaw-7406	516	64	the	the	DET
taxlaw-7406	516	65	claimant	claimant	NOUN
taxlaw-7406	516	66	to	to	PART
taxlaw-7406	516	67	pay	pay	VERB
taxlaw-7406	516	68	tax	tax	NOUN
taxlaw-7406	516	69	under	under	ADP
taxlaw-7406	516	70	the	the	DET
taxlaw-7406	516	71	amt	amt	PROPN
taxlaw-7406	516	72	,	,	PUNCT
taxlaw-7406	516	73	resulting	result	VERB
taxlaw-7406	516	74	in	in	ADP
taxlaw-7406	516	75	a	a	DET
taxlaw-7406	516	76	very	very	ADV
taxlaw-7406	516	77	high	high	ADJ
taxlaw-7406	516	78	effective	effective	ADJ
taxlaw-7406	516	79	rate	rate	NOUN
taxlaw-7406	516	80	of	of	ADP
taxlaw-7406	516	81	tax	tax	NOUN
taxlaw-7406	516	82	on	on	ADP
taxlaw-7406	516	83	those	those	DET
taxlaw-7406	516	84	awards	award	NOUN
taxlaw-7406	516	85	.	.	PUNCT
taxlaw-7406	517	1	although	although	SCONJ
taxlaw-7406	517	2	legislative	legislative	ADJ
taxlaw-7406	517	3	relief	relief	NOUN
taxlaw-7406	517	4	came	come	VERB
taxlaw-7406	517	5	in	in	ADP
taxlaw-7406	517	6	2004,108	2004,108	NUM
taxlaw-7406	517	7	before	before	SCONJ
taxlaw-7406	517	8	congress	congress	PROPN
taxlaw-7406	517	9	acted	act	VERB
taxlaw-7406	517	10	there	there	PRON
taxlaw-7406	517	11	was	be	VERB
taxlaw-7406	517	12	a	a	DET
taxlaw-7406	517	13	chorus	chorus	NOUN
taxlaw-7406	517	14	of	of	ADP
taxlaw-7406	517	15	criticism	criticism	NOUN
taxlaw-7406	517	16	from	from	ADP
taxlaw-7406	517	17	courts	court	NOUN
taxlaw-7406	517	18	and	and	CCONJ
taxlaw-7406	517	19	commentators.109	commentators.109	VERB
taxlaw-7406	517	20	for	for	ADP
taxlaw-7406	517	21	example	example	NOUN
taxlaw-7406	517	22	,	,	PUNCT
taxlaw-7406	517	23	in	in	ADP
taxlaw-7406	517	24	a	a	DET
taxlaw-7406	517	25	1995	1995	NUM
taxlaw-7406	517	26	employment	employment	NOUN
taxlaw-7406	517	27	case	case	NOUN
taxlaw-7406	517	28	,	,	PUNCT
taxlaw-7406	517	29	the	the	DET
taxlaw-7406	517	30	first	first	ADJ
taxlaw-7406	517	31	circuit	circuit	NOUN
taxlaw-7406	517	32	explained	explain	VERB
taxlaw-7406	517	33	that	that	SCONJ
taxlaw-7406	517	34	“	"	PUNCT
taxlaw-7406	517	35	the	the	DET
taxlaw-7406	517	36	outcome	outcome	NOUN
taxlaw-7406	517	37	smacks	smack	NOUN
taxlaw-7406	517	38	of	of	ADP
taxlaw-7406	517	39	injustice	injustice	NOUN
taxlaw-7406	517	40	because	because	SCONJ
taxlaw-7406	517	41	taxpayer	taxpayer	NOUN
taxlaw-7406	517	42	is	be	AUX
taxlaw-7406	517	43	effectively	effectively	ADV
taxlaw-7406	517	44	robbed	rob	VERB
taxlaw-7406	517	45	of	of	ADP
taxlaw-7406	517	46	any	any	DET
taxlaw-7406	517	47	benefit	benefit	NOUN
taxlaw-7406	517	48	of	of	ADP
taxlaw-7406	517	49	the	the	DET
taxlaw-7406	517	50	legal	legal	ADJ
taxlaw-7406	517	51	fee	fee	NOUN
taxlaw-7406	517	52	’s	’	VERB
taxlaw-7406	517	53	below	below	ADP
taxlaw-7406	517	54	the	the	DET
taxlaw-7406	517	55	line	line	NOUN
taxlaw-7406	517	56	treatment	treatment	NOUN
taxlaw-7406	517	57	.	.	PUNCT
taxlaw-7406	518	1	”110	”110	ADJ
taxlaw-7406	518	2	senator	senator	PROPN
taxlaw-7406	518	3	chuck	chuck	PROPN
taxlaw-7406	518	4	grassley	grassley	PROPN
taxlaw-7406	518	5	,	,	PUNCT
taxlaw-7406	518	6	then	then	ADV
taxlaw-7406	518	7	chairman	chairman	NOUN
taxlaw-7406	518	8	of	of	ADP
taxlaw-7406	518	9	the	the	DET
taxlaw-7406	518	10	finance	finance	NOUN
taxlaw-7406	518	11	committee	committee	NOUN
taxlaw-7406	518	12	,	,	PUNCT
taxlaw-7406	518	13	referred	refer	VERB
taxlaw-7406	518	14	to	to	ADP
taxlaw-7406	518	15	the	the	DET
taxlaw-7406	518	16	problem	problem	NOUN
taxlaw-7406	518	17	as	as	ADP
taxlaw-7406	518	18	“	"	PUNCT
taxlaw-7406	518	19	a	a	DET
taxlaw-7406	518	20	tax	tax	NOUN
taxlaw-7406	518	21	law	law	NOUN
taxlaw-7406	518	22	fluke	fluke	NOUN
taxlaw-7406	518	23	that	that	PRON
taxlaw-7406	518	24	forces	force	VERB
taxlaw-7406	518	25	plaintiffs	plaintiff	NOUN
taxlaw-7406	518	26	who	who	PRON
taxlaw-7406	518	27	win	win	VERB
taxlaw-7406	518	28	settlements	settlement	NOUN
taxlaw-7406	518	29	in	in	ADP
taxlaw-7406	518	30	civil	civil	ADJ
taxlaw-7406	518	31	rights	right	NOUN
taxlaw-7406	518	32	cases	case	NOUN
taxlaw-7406	518	33	and	and	CCONJ
taxlaw-7406	518	34	other	other	ADJ
taxlaw-7406	518	35	lawsuits	lawsuit	NOUN
taxlaw-7406	518	36	to	to	PART
taxlaw-7406	518	37	pay	pay	VERB
taxlaw-7406	518	38	income	income	NOUN
taxlaw-7406	518	39	taxes	taxis	NOUN
taxlaw-7406	518	40	on	on	ADP
taxlaw-7406	518	41	parts	part	NOUN
taxlaw-7406	518	42	of	of	ADP
taxlaw-7406	518	43	the	the	DET
taxlaw-7406	518	44	settlements	settlement	NOUN
taxlaw-7406	518	45	they	they	PRON
taxlaw-7406	518	46	never	never	ADV
taxlaw-7406	518	47	see[—]in	see[—]in	VERB
taxlaw-7406	518	48	some	some	DET
taxlaw-7406	518	49	cases	case	NOUN
taxlaw-7406	518	50	even	even	ADV
taxlaw-7406	518	51	owing	owe	VERB
taxlaw-7406	518	52	thousands	thousand	NOUN
taxlaw-7406	518	53	of	of	ADP
taxlaw-7406	518	54	dollars	dollar	NOUN
taxlaw-7406	518	55	more	more	ADJ
taxlaw-7406	518	56	than	than	SCONJ
taxlaw-7406	518	57	they	they	PRON
taxlaw-7406	518	58	win	win	VERB
taxlaw-7406	518	59	.	.	PUNCT
taxlaw-7406	518	60	”111	”111	PROPN
taxlaw-7406	518	61	he	he	PRON
taxlaw-7406	518	62	further	far	ADV
taxlaw-7406	518	63	explained	explain	VERB
taxlaw-7406	518	64	:	:	PUNCT
taxlaw-7406	518	65	“	"	PUNCT
taxlaw-7406	518	66	it	it	PRON
taxlaw-7406	518	67	’s	’	VERB
taxlaw-7406	518	68	clearly	clearly	ADV
taxlaw-7406	518	69	a	a	DET
taxlaw-7406	518	70	fairness	fairness	NOUN
taxlaw-7406	518	71	issue	issue	NOUN
taxlaw-7406	518	72	to	to	PART
taxlaw-7406	518	73	make	make	VERB
taxlaw-7406	518	74	sure	sure	ADJ
taxlaw-7406	518	75	people	people	NOUN
taxlaw-7406	518	76	do	do	AUX
taxlaw-7406	518	77	n’t	not	PART
taxlaw-7406	518	78	have	have	VERB
taxlaw-7406	518	79	to	to	PART
taxlaw-7406	518	80	pay	pay	VERB
taxlaw-7406	518	81	income	income	NOUN
taxlaw-7406	518	82	taxes	taxis	NOUN
taxlaw-7406	518	83	on	on	ADP
taxlaw-7406	518	84	income	income	NOUN
taxlaw-7406	518	85	that	that	PRON
taxlaw-7406	518	86	was	be	AUX
taxlaw-7406	518	87	never	never	ADV
taxlaw-7406	518	88	theirs	theirs	PRON
taxlaw-7406	518	89	in	in	ADP
taxlaw-7406	518	90	the	the	DET
taxlaw-7406	518	91	first	first	ADJ
taxlaw-7406	518	92	place	place	NOUN
taxlaw-7406	518	93	.	.	PUNCT
taxlaw-7406	519	1	that	that	PRON
taxlaw-7406	519	2	’s	’	VERB
taxlaw-7406	519	3	common	common	ADJ
taxlaw-7406	519	4	sense	sense	NOUN
taxlaw-7406	519	5	.	.	PUNCT
taxlaw-7406	520	1	”112	”112	PROPN
taxlaw-7406	521	1	as	as	ADP
taxlaw-7406	521	2	a	a	DET
taxlaw-7406	521	3	result	result	NOUN
taxlaw-7406	521	4	of	of	ADP
taxlaw-7406	521	5	this	this	DET
taxlaw-7406	521	6	criticism	criticism	NOUN
taxlaw-7406	521	7	,	,	PUNCT
taxlaw-7406	521	8	congress	congress	PROPN
taxlaw-7406	521	9	legislatively	legislatively	ADV
taxlaw-7406	521	10	addressed	address	VERB
taxlaw-7406	521	11	the	the	DET
taxlaw-7406	521	12	tax	tax	NOUN
taxlaw-7406	521	13	trap	trap	NOUN
taxlaw-7406	521	14	in	in	ADP
taxlaw-7406	521	15	2004	2004	NUM
taxlaw-7406	521	16	,	,	PUNCT
taxlaw-7406	521	17	but	but	CCONJ
taxlaw-7406	521	18	only	only	ADV
taxlaw-7406	521	19	for	for	ADP
taxlaw-7406	521	20	a	a	DET
taxlaw-7406	521	21	subset	subset	NOUN
taxlaw-7406	521	22	of	of	ADP
taxlaw-7406	521	23	the	the	DET
taxlaw-7406	521	24	claims	claim	NOUN
taxlaw-7406	521	25	to	to	PART
taxlaw-7406	521	26	which	which	PRON
taxlaw-7406	521	27	the	the	DET
taxlaw-7406	521	28	trap	trap	NOUN
taxlaw-7406	521	29	applied	apply	VERB
taxlaw-7406	521	30	—	—	PUNCT
taxlaw-7406	521	31	namely	namely	ADV
taxlaw-7406	521	32	civil	civil	ADJ
taxlaw-7406	521	33	rights	right	NOUN
taxlaw-7406	521	34	and	and	CCONJ
taxlaw-7406	521	35	employment	employment	NOUN
taxlaw-7406	521	36	claims.113	claims.113	NOUN
taxlaw-7406	521	37	this	this	DET
taxlaw-7406	521	38	omission	omission	NOUN
taxlaw-7406	521	39	—	—	PUNCT
taxlaw-7406	521	40	whether	whether	SCONJ
taxlaw-7406	521	41	intentional	intentional	ADJ
taxlaw-7406	521	42	or	or	CCONJ
taxlaw-7406	521	43	not	not	PART
taxlaw-7406	521	44	—	—	PUNCT
taxlaw-7406	521	45	left	leave	VERB
taxlaw-7406	521	46	many	many	ADJ
taxlaw-7406	521	47	other	other	ADJ
taxlaw-7406	521	48	types	type	NOUN
taxlaw-7406	521	49	of	of	ADP
taxlaw-7406	521	50	claims	claim	NOUN
taxlaw-7406	521	51	in	in	ADP
taxlaw-7406	521	52	the	the	DET
taxlaw-7406	521	53	dark	dark	NOUN
taxlaw-7406	521	54	.	.	PUNCT
taxlaw-7406	522	1	the	the	DET
taxlaw-7406	522	2	2017	2017	NUM
taxlaw-7406	522	3	tax	tax	NOUN
taxlaw-7406	522	4	act	act	NOUN
taxlaw-7406	522	5	exacerbated	exacerbate	VERB
taxlaw-7406	522	6	the	the	DET
taxlaw-7406	522	7	problem	problem	NOUN
taxlaw-7406	522	8	by	by	ADP
taxlaw-7406	522	9	completely	completely	ADV
taxlaw-7406	522	10	disallowing	disallow	VERB
taxlaw-7406	522	11	miscellaneous	miscellaneous	ADJ
taxlaw-7406	522	12	itemized	itemize	VERB
taxlaw-7406	522	13	deductions	deduction	NOUN
taxlaw-7406	522	14	for	for	ADP
taxlaw-7406	522	15	regular	regular	ADJ
taxlaw-7406	522	16	tax	tax	NOUN
taxlaw-7406	522	17	purposes.114	purposes.114	NOUN
taxlaw-7406	522	18	106	106	NUM
taxlaw-7406	522	19	see	see	VERB
taxlaw-7406	522	20	brant	brant	PROPN
taxlaw-7406	522	21	j.	j.	PROPN
taxlaw-7406	522	22	hellwig	hellwig	PROPN
taxlaw-7406	522	23	&	&	CCONJ
taxlaw-7406	522	24	gregg	gregg	PROPN
taxlaw-7406	522	25	d.	d.	PROPN
taxlaw-7406	522	26	polsky	polsky	PROPN
taxlaw-7406	522	27	,	,	PUNCT
taxlaw-7406	522	28	litigation	litigation	NOUN
taxlaw-7406	522	29	expenses	expense	NOUN
taxlaw-7406	522	30	and	and	CCONJ
taxlaw-7406	522	31	the	the	DET
taxlaw-7406	522	32	alternative	alternative	ADJ
taxlaw-7406	522	33	minimum	minimum	ADJ
taxlaw-7406	522	34	tax	tax	NOUN
taxlaw-7406	522	35	,	,	PUNCT
taxlaw-7406	522	36	6	6	NUM
taxlaw-7406	522	37	fla	fla	NOUN
taxlaw-7406	522	38	.	.	PUNCT
taxlaw-7406	523	1	tax	tax	PROPN
taxlaw-7406	523	2	rev	rev	PROPN
taxlaw-7406	523	3	.	.	PROPN
taxlaw-7406	523	4	899	899	NUM
taxlaw-7406	523	5	,	,	PUNCT
taxlaw-7406	523	6	931	931	NUM
taxlaw-7406	523	7	(	(	PUNCT
taxlaw-7406	523	8	2004	2004	NUM
taxlaw-7406	523	9	)	)	PUNCT
taxlaw-7406	523	10	(	(	PUNCT
taxlaw-7406	523	11	“	"	PUNCT
taxlaw-7406	523	12	courts	court	NOUN
taxlaw-7406	523	13	,	,	PUNCT
taxlaw-7406	523	14	commentators	commentator	NOUN
taxlaw-7406	523	15	,	,	PUNCT
taxlaw-7406	523	16	and	and	CCONJ
taxlaw-7406	523	17	even	even	ADV
taxlaw-7406	523	18	the	the	DET
taxlaw-7406	523	19	national	national	ADJ
taxlaw-7406	523	20	taxpayer	taxpayer	NOUN
taxlaw-7406	523	21	advocate	advocate	NOUN
taxlaw-7406	523	22	for	for	ADP
taxlaw-7406	523	23	years	year	NOUN
taxlaw-7406	523	24	have	have	AUX
taxlaw-7406	523	25	urged	urge	VERB
taxlaw-7406	523	26	congress	congress	PROPN
taxlaw-7406	523	27	to	to	PART
taxlaw-7406	523	28	address	address	VERB
taxlaw-7406	523	29	the	the	DET
taxlaw-7406	523	30	unjust	unjust	ADJ
taxlaw-7406	523	31	and	and	CCONJ
taxlaw-7406	523	32	unfair	unfair	ADJ
taxlaw-7406	523	33	tax	tax	NOUN
taxlaw-7406	523	34	treatment	treatment	NOUN
taxlaw-7406	523	35	of	of	ADP
taxlaw-7406	523	36	legal	legal	ADJ
taxlaw-7406	523	37	fees	fee	NOUN
taxlaw-7406	523	38	under	under	ADP
taxlaw-7406	523	39	the	the	DET
taxlaw-7406	523	40	amt	amt	PROPN
taxlaw-7406	523	41	.	.	PUNCT
taxlaw-7406	523	42	”	"	PUNCT
taxlaw-7406	523	43	)	)	PUNCT
taxlaw-7406	524	1	(	(	PUNCT
taxlaw-7406	524	2	footnotes	footnote	NOUN
taxlaw-7406	524	3	omitted	omit	VERB
taxlaw-7406	524	4	)	)	PUNCT
taxlaw-7406	524	5	.	.	PUNCT
taxlaw-7406	525	1	107	107	NUM
taxlaw-7406	525	2	see	see	VERB
taxlaw-7406	525	3	alexander	alexander	PROPN
taxlaw-7406	525	4	v.	v.	ADP
taxlaw-7406	525	5	comm’r	comm’r	NOUN
taxlaw-7406	525	6	,	,	PUNCT
taxlaw-7406	525	7	72	72	NUM
taxlaw-7406	525	8	f.3d	f.3d	NUM
taxlaw-7406	525	9	938	938	NUM
taxlaw-7406	525	10	,	,	PUNCT
taxlaw-7406	525	11	944	944	NUM
taxlaw-7406	525	12	-	-	SYM
taxlaw-7406	525	13	47	47	NUM
taxlaw-7406	525	14	(	(	PUNCT
taxlaw-7406	525	15	1st	1st	ADJ
taxlaw-7406	525	16	cir	cir	NOUN
taxlaw-7406	525	17	.	.	PROPN
taxlaw-7406	525	18	1995	1995	NUM
taxlaw-7406	525	19	)	)	PUNCT
taxlaw-7406	525	20	(	(	PUNCT
taxlaw-7406	525	21	holding	hold	VERB
taxlaw-7406	525	22	that	that	SCONJ
taxlaw-7406	525	23	an	an	DET
taxlaw-7406	525	24	employee	employee	NOUN
taxlaw-7406	525	25	’s	’s	PART
taxlaw-7406	525	26	legal	legal	ADJ
taxlaw-7406	525	27	fees	fee	NOUN
taxlaw-7406	525	28	incurred	incur	VERB
taxlaw-7406	525	29	in	in	ADP
taxlaw-7406	525	30	connection	connection	NOUN
taxlaw-7406	525	31	with	with	ADP
taxlaw-7406	525	32	litigation	litigation	NOUN
taxlaw-7406	525	33	arising	arise	VERB
taxlaw-7406	525	34	out	out	ADP
taxlaw-7406	525	35	of	of	ADP
taxlaw-7406	525	36	his	his	PRON
taxlaw-7406	525	37	employment	employment	NOUN
taxlaw-7406	525	38	constitute	constitute	NOUN
taxlaw-7406	525	39	unreimbursed	unreimburse	VERB
taxlaw-7406	525	40	employee	employee	NOUN
taxlaw-7406	525	41	business	business	NOUN
taxlaw-7406	525	42	expenses	expense	NOUN
taxlaw-7406	525	43	)	)	PUNCT
taxlaw-7406	525	44	;	;	PUNCT
taxlaw-7406	525	45	biehl	biehl	NOUN
taxlaw-7406	525	46	v.	v.	ADP
taxlaw-7406	525	47	comm’r	comm’r	NOUN
taxlaw-7406	525	48	,	,	PUNCT
taxlaw-7406	525	49	351	351	NUM
taxlaw-7406	525	50	f.3d	f.3d	NUM
taxlaw-7406	525	51	982	982	NUM
taxlaw-7406	525	52	,	,	PUNCT
taxlaw-7406	525	53	986	986	NUM
taxlaw-7406	525	54	-	-	SYM
taxlaw-7406	525	55	87	87	NUM
taxlaw-7406	525	56	(	(	PUNCT
taxlaw-7406	525	57	9th	9th	ADJ
taxlaw-7406	525	58	cir	cir	NOUN
taxlaw-7406	525	59	.	.	PROPN
taxlaw-7406	525	60	2003	2003	NUM
taxlaw-7406	525	61	)	)	PUNCT
taxlaw-7406	525	62	;	;	PUNCT
taxlaw-7406	525	63	i.r.c	i.r.c	NOUN
taxlaw-7406	525	64	§	§	PROPN
taxlaw-7406	525	65	67(a	67(a	NUM
taxlaw-7406	525	66	)	)	PUNCT
taxlaw-7406	525	67	(	(	PUNCT
taxlaw-7406	525	68	limiting	limit	VERB
taxlaw-7406	525	69	miscellaneous	miscellaneous	ADJ
taxlaw-7406	525	70	itemized	itemize	VERB
taxlaw-7406	525	71	deductions	deduction	NOUN
taxlaw-7406	525	72	to	to	ADP
taxlaw-7406	525	73	the	the	DET
taxlaw-7406	525	74	extent	extent	NOUN
taxlaw-7406	525	75	they	they	PRON
taxlaw-7406	525	76	exceed	exceed	VERB
taxlaw-7406	525	77	2	2	NUM
taxlaw-7406	525	78	%	%	NOUN
taxlaw-7406	525	79	of	of	ADP
taxlaw-7406	525	80	adjusted	adjust	VERB
taxlaw-7406	525	81	gross	gross	ADJ
taxlaw-7406	525	82	income	income	NOUN
taxlaw-7406	525	83	)	)	PUNCT
taxlaw-7406	525	84	;	;	PUNCT
taxlaw-7406	525	85	i.r.c	i.r.c	NOUN
taxlaw-7406	525	86	§	§	PROPN
taxlaw-7406	525	87	56(b)(1)(a	56(b)(1)(a	NOUN
taxlaw-7406	525	88	)	)	PUNCT
taxlaw-7406	525	89	(	(	PUNCT
taxlaw-7406	525	90	disallowing	disallow	VERB
taxlaw-7406	525	91	miscellaneous	miscellaneous	ADJ
taxlaw-7406	525	92	itemized	itemize	VERB
taxlaw-7406	525	93	deductions	deduction	NOUN
taxlaw-7406	525	94	under	under	ADP
taxlaw-7406	525	95	the	the	DET
taxlaw-7406	525	96	amt	amt	PROPN
taxlaw-7406	525	97	)	)	PUNCT
taxlaw-7406	525	98	.	.	PUNCT
taxlaw-7406	526	1	108	108	NUM
taxlaw-7406	526	2	see	see	VERB
taxlaw-7406	526	3	i.r.c	i.r.c	NOUN
taxlaw-7406	526	4	.	.	PUNCT
taxlaw-7406	527	1	§	§	PROPN
taxlaw-7406	527	2	62(a	62(a	PROPN
taxlaw-7406	527	3	)	)	PUNCT
taxlaw-7406	527	4	(	(	PUNCT
taxlaw-7406	527	5	allowing	allow	VERB
taxlaw-7406	527	6	deductions	deduction	NOUN
taxlaw-7406	527	7	to	to	ADP
taxlaw-7406	527	8	gross	gross	ADJ
taxlaw-7406	527	9	income	income	NOUN
taxlaw-7406	527	10	)	)	PUNCT
taxlaw-7406	527	11	.	.	PUNCT
taxlaw-7406	528	1	109	109	NUM
taxlaw-7406	528	2	see	see	NOUN
taxlaw-7406	528	3	biehl	biehl	NOUN
taxlaw-7406	528	4	v.	v.	ADP
taxlaw-7406	528	5	comm’r	comm’r	NOUN
taxlaw-7406	528	6	,	,	PUNCT
taxlaw-7406	528	7	118	118	NUM
taxlaw-7406	528	8	t.c	t.c	PROPN
taxlaw-7406	528	9	.	.	PROPN
taxlaw-7406	528	10	467	467	NUM
taxlaw-7406	528	11	,	,	PUNCT
taxlaw-7406	528	12	488	488	NUM
taxlaw-7406	528	13	(	(	PUNCT
taxlaw-7406	528	14	2002	2002	NUM
taxlaw-7406	528	15	)	)	PUNCT
taxlaw-7406	528	16	,	,	PUNCT
taxlaw-7406	528	17	aff’d	aff’d	VERB
taxlaw-7406	528	18	,	,	PUNCT
taxlaw-7406	528	19	351	351	NUM
taxlaw-7406	528	20	f.3d	f.3d	NUM
taxlaw-7406	528	21	982	982	NUM
taxlaw-7406	528	22	(	(	PUNCT
taxlaw-7406	528	23	9th	9th	ADJ
taxlaw-7406	528	24	cir	cir	NOUN
taxlaw-7406	528	25	.	.	PROPN
taxlaw-7406	528	26	2003	2003	NUM
taxlaw-7406	528	27	)	)	PUNCT
taxlaw-7406	528	28	(	(	PUNCT
taxlaw-7406	528	29	“	"	PUNCT
taxlaw-7406	528	30	we	we	PRON
taxlaw-7406	528	31	conclude	conclude	VERB
taxlaw-7406	528	32	in	in	ADP
taxlaw-7406	528	33	this	this	DET
taxlaw-7406	528	34	case	case	NOUN
taxlaw-7406	528	35	,	,	PUNCT
taxlaw-7406	528	36	as	as	SCONJ
taxlaw-7406	528	37	we	we	PRON
taxlaw-7406	528	38	have	have	VERB
taxlaw-7406	528	39	in	in	ADP
taxlaw-7406	528	40	prior	prior	ADJ
taxlaw-7406	528	41	cases	case	NOUN
taxlaw-7406	528	42	,	,	PUNCT
taxlaw-7406	528	43	that	that	SCONJ
taxlaw-7406	528	44	it	it	PRON
taxlaw-7406	528	45	is	be	AUX
taxlaw-7406	528	46	the	the	DET
taxlaw-7406	528	47	job	job	NOUN
taxlaw-7406	528	48	of	of	ADP
taxlaw-7406	528	49	congress	congress	PROPN
taxlaw-7406	528	50	,	,	PUNCT
taxlaw-7406	528	51	if	if	SCONJ
taxlaw-7406	528	52	it	it	PRON
taxlaw-7406	528	53	should	should	AUX
taxlaw-7406	528	54	decide	decide	VERB
taxlaw-7406	528	55	in	in	ADP
taxlaw-7406	528	56	its	its	PRON
taxlaw-7406	528	57	wisdom	wisdom	NOUN
taxlaw-7406	528	58	to	to	PART
taxlaw-7406	528	59	do	do	AUX
taxlaw-7406	528	60	so	so	ADV
taxlaw-7406	528	61	,	,	PUNCT
taxlaw-7406	528	62	to	to	PART
taxlaw-7406	528	63	cure	cure	VERB
taxlaw-7406	528	64	the	the	DET
taxlaw-7406	528	65	injustice	injustice	NOUN
taxlaw-7406	528	66	.	.	PUNCT
taxlaw-7406	528	67	”	"	PUNCT
taxlaw-7406	528	68	)	)	PUNCT
taxlaw-7406	528	69	;	;	PUNCT
taxlaw-7406	528	70	deborah	deborah	PROPN
taxlaw-7406	528	71	a.	a.	NOUN
taxlaw-7406	528	72	geier	geier	PROPN
taxlaw-7406	528	73	,	,	PUNCT
taxlaw-7406	528	74	some	some	DET
taxlaw-7406	528	75	meandering	meander	VERB
taxlaw-7406	528	76	thoughts	thought	NOUN
taxlaw-7406	528	77	on	on	ADP
taxlaw-7406	528	78	plaintiffs	plaintiff	NOUN
taxlaw-7406	528	79	and	and	CCONJ
taxlaw-7406	528	80	their	their	PRON
taxlaw-7406	528	81	attorneys	attorney	NOUN
taxlaw-7406	528	82	’	’	PART
taxlaw-7406	528	83	fees	fee	NOUN
taxlaw-7406	528	84	and	and	CCONJ
taxlaw-7406	528	85	costs	cost	NOUN
taxlaw-7406	528	86	,	,	PUNCT
taxlaw-7406	528	87	88	88	NUM
taxlaw-7406	528	88	tax	tax	NOUN
taxlaw-7406	528	89	notes	note	NOUN
taxlaw-7406	528	90	531	531	NUM
taxlaw-7406	528	91	,	,	PUNCT
taxlaw-7406	528	92	549	549	NUM
taxlaw-7406	528	93	(	(	PUNCT
taxlaw-7406	528	94	2000	2000	NUM
taxlaw-7406	528	95	)	)	PUNCT
taxlaw-7406	528	96	(	(	PUNCT
taxlaw-7406	528	97	“	"	PUNCT
taxlaw-7406	528	98	congress	congress	PROPN
taxlaw-7406	528	99	should	should	AUX
taxlaw-7406	528	100	act	act	VERB
taxlaw-7406	528	101	now	now	ADV
taxlaw-7406	528	102	.	.	PUNCT
taxlaw-7406	528	103	.	.	PUNCT
taxlaw-7406	529	1	.	.	PUNCT
taxlaw-7406	530	1	to	to	PART
taxlaw-7406	530	2	fix	fix	VERB
taxlaw-7406	530	3	the	the	DET
taxlaw-7406	530	4	problem	problem	NOUN
taxlaw-7406	530	5	—	—	PUNCT
taxlaw-7406	530	6	and	and	CCONJ
taxlaw-7406	530	7	do	do	VERB
taxlaw-7406	530	8	so	so	ADV
taxlaw-7406	530	9	retroactively	retroactively	ADV
taxlaw-7406	530	10	for	for	ADP
taxlaw-7406	530	11	all	all	DET
taxlaw-7406	530	12	open	open	ADJ
taxlaw-7406	530	13	tax	tax	NOUN
taxlaw-7406	530	14	years	year	NOUN
taxlaw-7406	530	15	.	.	PUNCT
taxlaw-7406	530	16	”	"	PUNCT
taxlaw-7406	531	1	)	)	PUNCT
taxlaw-7406	531	2	;	;	PUNCT
taxlaw-7406	531	3	nat'l	nat'l	NOUN
taxlaw-7406	531	4	taxpayer	taxpayer	NOUN
taxlaw-7406	531	5	advoc	advoc	PROPN
taxlaw-7406	531	6	.	.	PUNCT
taxlaw-7406	532	1	,	,	PUNCT
taxlaw-7406	532	2	2002	2002	NUM
taxlaw-7406	532	3	annual	annual	ADJ
taxlaw-7406	532	4	report	report	NOUN
taxlaw-7406	532	5	to	to	ADP
taxlaw-7406	532	6	congress	congress	PROPN
taxlaw-7406	532	7	,	,	PUNCT
taxlaw-7406	532	8	167	167	NUM
taxlaw-7406	532	9	-	-	SYM
taxlaw-7406	532	10	69	69	NUM
taxlaw-7406	532	11	,	,	PUNCT
taxlaw-7406	532	12	https://www.irs.gov/pub/tas/nta_2002_annual_rpt.pdf	https://www.irs.gov/pub/tas/nta_2002_annual_rpt.pdf	PROPN
taxlaw-7406	533	1	[	[	X
taxlaw-7406	533	2	https://perma.cc/t3my-2rkq	https://perma.cc/t3my-2rkq	PROPN
taxlaw-7406	533	3	]	]	PUNCT
taxlaw-7406	533	4	.	.	PUNCT
taxlaw-7406	534	1	110	110	NUM
taxlaw-7406	534	2	alexander	alexander	NOUN
taxlaw-7406	534	3	,	,	PUNCT
taxlaw-7406	534	4	72	72	NUM
taxlaw-7406	534	5	f.3d	f.3d	NUM
taxlaw-7406	534	6	at	at	ADP
taxlaw-7406	534	7	946	946	NUM
taxlaw-7406	534	8	.	.	PUNCT
taxlaw-7406	534	9	111	111	NUM
taxlaw-7406	534	10	press	press	NOUN
taxlaw-7406	534	11	release	release	NOUN
taxlaw-7406	534	12	,	,	PUNCT
taxlaw-7406	534	13	sen	sen	PROPN
taxlaw-7406	534	14	.	.	PROPN
taxlaw-7406	534	15	charles	charles	PROPN
taxlaw-7406	534	16	e.	e.	PROPN
taxlaw-7406	534	17	grassley	grassley	PROPN
taxlaw-7406	534	18	,	,	PUNCT
taxlaw-7406	534	19	grassley	grassley	PROPN
taxlaw-7406	534	20	works	work	VERB
taxlaw-7406	534	21	to	to	PART
taxlaw-7406	534	22	end	end	VERB
taxlaw-7406	534	23	unfair	unfair	ADJ
taxlaw-7406	534	24	taxation	taxation	NOUN
taxlaw-7406	534	25	in	in	ADP
taxlaw-7406	534	26	civil	civil	ADJ
taxlaw-7406	534	27	rights	right	NOUN
taxlaw-7406	534	28	cases	case	NOUN
taxlaw-7406	534	29	(	(	PUNCT
taxlaw-7406	534	30	may	may	PROPN
taxlaw-7406	534	31	12	12	NUM
taxlaw-7406	534	32	,	,	PUNCT
taxlaw-7406	534	33	2003	2003	NUM
taxlaw-7406	534	34	)	)	PUNCT
taxlaw-7406	534	35	,	,	PUNCT
taxlaw-7406	534	36	https://www.grassley.senate.gov/news/news-releases/grassley-works-end-unfairtaxation-civil-rights-cases	https://www.grassley.senate.gov/news/news-releases/grassley-works-end-unfairtaxation-civil-rights-case	NOUN
taxlaw-7406	535	1	[	[	X
taxlaw-7406	535	2	https://perma.cc/an76-pdrw	https://perma.cc/an76-pdrw	X
taxlaw-7406	535	3	]	]	X
taxlaw-7406	535	4	.	.	PUNCT
taxlaw-7406	536	1	112	112	NUM
taxlaw-7406	536	2	i	i	PRON
taxlaw-7406	536	3	d.	d.	PROPN
taxlaw-7406	536	4	113	113	NUM
taxlaw-7406	536	5	see	see	VERB
taxlaw-7406	536	6	i.r.c	i.r.c	NOUN
taxlaw-7406	536	7	§	§	PROPN
taxlaw-7406	536	8	62(a)(20	62(a)(20	NUM
taxlaw-7406	536	9	)	)	PUNCT
taxlaw-7406	536	10	,	,	PUNCT
taxlaw-7406	536	11	(	(	PUNCT
taxlaw-7406	536	12	e)(18	e)(18	NOUN
taxlaw-7406	536	13	)	)	PUNCT
taxlaw-7406	536	14	(	(	PUNCT
taxlaw-7406	536	15	classifying	classify	VERB
taxlaw-7406	536	16	deductions	deduction	NOUN
taxlaw-7406	536	17	for	for	ADP
taxlaw-7406	536	18	legal	legal	ADJ
taxlaw-7406	536	19	fees	fee	NOUN
taxlaw-7406	536	20	and	and	CCONJ
taxlaw-7406	536	21	costs	cost	VERB
taxlaw-7406	536	22	attributable	attributable	ADJ
taxlaw-7406	536	23	to	to	ADP
taxlaw-7406	536	24	civil	civil	ADJ
taxlaw-7406	536	25	rights	right	NOUN
taxlaw-7406	536	26	and	and	CCONJ
taxlaw-7406	536	27	employment	employment	NOUN
taxlaw-7406	536	28	claims	claim	NOUN
taxlaw-7406	536	29	as	as	ADP
taxlaw-7406	536	30	above	above	ADP
taxlaw-7406	536	31	-	-	PUNCT
taxlaw-7406	536	32	the	the	DET
taxlaw-7406	536	33	-	-	PUNCT
taxlaw-7406	536	34	line	line	NOUN
taxlaw-7406	536	35	deductions	deduction	NOUN
taxlaw-7406	536	36	)	)	PUNCT
taxlaw-7406	536	37	.	.	PUNCT
taxlaw-7406	537	1	114	114	NUM
taxlaw-7406	537	2	see	see	VERB
taxlaw-7406	537	3	i.r.c	i.r.c	NOUN
taxlaw-7406	537	4	§	§	PROPN
taxlaw-7406	537	5	67(g	67(g	PROPN
taxlaw-7406	537	6	)	)	PUNCT
taxlaw-7406	537	7	(	(	PUNCT
taxlaw-7406	537	8	disallowing	disallow	VERB
taxlaw-7406	537	9	miscellaneous	miscellaneous	ADJ
taxlaw-7406	537	10	itemized	itemize	VERB
taxlaw-7406	537	11	deductions	deduction	NOUN
taxlaw-7406	537	12	until	until	ADP
taxlaw-7406	537	13	2026	2026	NUM
taxlaw-7406	537	14	)	)	PUNCT
taxlaw-7406	537	15	.	.	PUNCT
taxlaw-7406	538	1	2020	2020	NUM
taxlaw-7406	538	2	]	]	PUNCT
taxlaw-7406	538	3	impact	impact	NOUN
taxlaw-7406	538	4	of	of	ADP
taxlaw-7406	538	5	the	the	DET
taxlaw-7406	538	6	2017	2017	NUM
taxlaw-7406	538	7	tax	tax	NOUN
taxlaw-7406	538	8	act	act	NOUN
taxlaw-7406	538	9	on	on	ADP
taxlaw-7406	538	10	certain	certain	ADJ
taxlaw-7406	538	11	personal	personal	ADJ
taxlaw-7406	538	12	injury	injury	NOUN
taxlaw-7406	538	13	plaintffs	plaintff	NOUN
taxlaw-7406	538	14	47	47	NUM
taxlaw-7406	538	15	c.	c.	NOUN
taxlaw-7406	538	16	does	do	VERB
taxlaw-7406	538	17	the	the	DET
taxlaw-7406	538	18	form	form	NOUN
taxlaw-7406	538	19	of	of	ADP
taxlaw-7406	538	20	attorney	attorney	NOUN
taxlaw-7406	538	21	fee	fee	NOUN
taxlaw-7406	538	22	payment	payment	NOUN
taxlaw-7406	538	23	matter	matter	NOUN
taxlaw-7406	538	24	?	?	PUNCT
taxlaw-7406	539	1	in	in	ADP
taxlaw-7406	539	2	a	a	DET
taxlaw-7406	539	3	typical	typical	ADJ
taxlaw-7406	539	4	situation	situation	NOUN
taxlaw-7406	539	5	,	,	PUNCT
taxlaw-7406	539	6	a	a	DET
taxlaw-7406	539	7	settling	settle	VERB
taxlaw-7406	539	8	defendant	defendant	NOUN
taxlaw-7406	539	9	will	will	AUX
taxlaw-7406	539	10	write	write	VERB
taxlaw-7406	539	11	a	a	DET
taxlaw-7406	539	12	check	check	NOUN
taxlaw-7406	539	13	or	or	CCONJ
taxlaw-7406	539	14	send	send	VERB
taxlaw-7406	539	15	a	a	DET
taxlaw-7406	539	16	wire	wire	NOUN
taxlaw-7406	539	17	payment	payment	NOUN
taxlaw-7406	539	18	to	to	ADP
taxlaw-7406	539	19	the	the	DET
taxlaw-7406	539	20	plaintiff	plaintiff	NOUN
taxlaw-7406	539	21	’s	’s	PART
taxlaw-7406	539	22	attorney	attorney	NOUN
taxlaw-7406	539	23	’s	’s	PART
taxlaw-7406	539	24	trust	trust	PROPN
taxlaw-7406	539	25	fund	fund	PROPN
taxlaw-7406	539	26	account	account	PROPN
taxlaw-7406	539	27	.	.	PUNCT
taxlaw-7406	540	1	the	the	DET
taxlaw-7406	540	2	plaintiff	plaintiff	NOUN
taxlaw-7406	540	3	’s	’s	PART
taxlaw-7406	540	4	attorney	attorney	NOUN
taxlaw-7406	540	5	will	will	AUX
taxlaw-7406	540	6	then	then	ADV
taxlaw-7406	540	7	retain	retain	VERB
taxlaw-7406	540	8	the	the	DET
taxlaw-7406	540	9	portion	portion	NOUN
taxlaw-7406	540	10	of	of	ADP
taxlaw-7406	540	11	the	the	DET
taxlaw-7406	540	12	settlement	settlement	NOUN
taxlaw-7406	540	13	to	to	PART
taxlaw-7406	540	14	which	which	PRON
taxlaw-7406	540	15	the	the	DET
taxlaw-7406	540	16	attorney	attorney	NOUN
taxlaw-7406	540	17	is	be	AUX
taxlaw-7406	540	18	entitled	entitle	VERB
taxlaw-7406	540	19	under	under	ADP
taxlaw-7406	540	20	the	the	DET
taxlaw-7406	540	21	contingent	contingent	NOUN
taxlaw-7406	540	22	fee	fee	NOUN
taxlaw-7406	540	23	agreement	agreement	NOUN
taxlaw-7406	540	24	(	(	PUNCT
taxlaw-7406	540	25	i.e.	i.e.	X
taxlaw-7406	540	26	,	,	PUNCT
taxlaw-7406	540	27	reimbursement	reimbursement	NOUN
taxlaw-7406	540	28	of	of	ADP
taxlaw-7406	540	29	advanced	advanced	ADJ
taxlaw-7406	540	30	expenses	expense	NOUN
taxlaw-7406	540	31	plus	plus	CCONJ
taxlaw-7406	540	32	the	the	DET
taxlaw-7406	540	33	contingent	contingent	NOUN
taxlaw-7406	540	34	fee	fee	NOUN
taxlaw-7406	540	35	amount	amount	NOUN
taxlaw-7406	540	36	)	)	PUNCT
taxlaw-7406	540	37	and	and	CCONJ
taxlaw-7406	540	38	remit	remit	VERB
taxlaw-7406	540	39	the	the	DET
taxlaw-7406	540	40	remaining	remain	VERB
taxlaw-7406	540	41	“	"	PUNCT
taxlaw-7406	540	42	net	net	ADJ
taxlaw-7406	540	43	settlement	settlement	NOUN
taxlaw-7406	540	44	”	"	PUNCT
taxlaw-7406	540	45	amount	amount	NOUN
taxlaw-7406	540	46	to	to	ADP
taxlaw-7406	540	47	the	the	DET
taxlaw-7406	540	48	client	client	NOUN
taxlaw-7406	540	49	.	.	PUNCT
taxlaw-7406	541	1	for	for	ADP
taxlaw-7406	541	2	example	example	NOUN
taxlaw-7406	541	3	,	,	PUNCT
taxlaw-7406	541	4	if	if	SCONJ
taxlaw-7406	541	5	the	the	DET
taxlaw-7406	541	6	parties	party	NOUN
taxlaw-7406	541	7	settle	settle	VERB
taxlaw-7406	541	8	a	a	DET
taxlaw-7406	541	9	case	case	NOUN
taxlaw-7406	541	10	for	for	ADP
taxlaw-7406	541	11	$	$	SYM
taxlaw-7406	541	12	1,000,000	1,000,000	NUM
taxlaw-7406	541	13	,	,	PUNCT
taxlaw-7406	541	14	the	the	DET
taxlaw-7406	541	15	defendant	defendant	NOUN
taxlaw-7406	541	16	typically	typically	ADV
taxlaw-7406	541	17	wires	wire	VERB
taxlaw-7406	541	18	that	that	DET
taxlaw-7406	541	19	amount	amount	NOUN
taxlaw-7406	541	20	to	to	ADP
taxlaw-7406	541	21	the	the	DET
taxlaw-7406	541	22	plaintiff	plaintiff	NOUN
taxlaw-7406	541	23	’s	’s	PART
taxlaw-7406	541	24	attorney	attorney	NOUN
taxlaw-7406	541	25	’s	’s	PART
taxlaw-7406	541	26	trust	trust	PROPN
taxlaw-7406	541	27	fund	fund	PROPN
taxlaw-7406	541	28	account	account	NOUN
taxlaw-7406	541	29	.	.	PUNCT
taxlaw-7406	542	1	if	if	SCONJ
taxlaw-7406	542	2	,	,	PUNCT
taxlaw-7406	542	3	under	under	ADP
taxlaw-7406	542	4	a	a	DET
taxlaw-7406	542	5	contingent	contingent	ADJ
taxlaw-7406	542	6	fee	fee	NOUN
taxlaw-7406	542	7	agreement	agreement	NOUN
taxlaw-7406	542	8	,	,	PUNCT
taxlaw-7406	542	9	the	the	DET
taxlaw-7406	542	10	attorney	attorney	NOUN
taxlaw-7406	542	11	is	be	AUX
taxlaw-7406	542	12	entitled	entitle	VERB
taxlaw-7406	542	13	to	to	ADP
taxlaw-7406	542	14	$	$	SYM
taxlaw-7406	542	15	400,000	400,000	NUM
taxlaw-7406	542	16	for	for	ADP
taxlaw-7406	542	17	attorney	attorney	NOUN
taxlaw-7406	542	18	’s	’s	PART
taxlaw-7406	542	19	fees	fee	NOUN
taxlaw-7406	542	20	and	and	CCONJ
taxlaw-7406	542	21	advanced	advanced	ADJ
taxlaw-7406	542	22	expenses	expense	NOUN
taxlaw-7406	542	23	,	,	PUNCT
taxlaw-7406	542	24	the	the	DET
taxlaw-7406	542	25	attorney	attorney	NOUN
taxlaw-7406	542	26	retains	retain	VERB
taxlaw-7406	542	27	that	that	DET
taxlaw-7406	542	28	amount	amount	NOUN
taxlaw-7406	542	29	and	and	CCONJ
taxlaw-7406	542	30	remits	remit	VERB
taxlaw-7406	542	31	$	$	SYM
taxlaw-7406	542	32	600,000	600,000	NUM
taxlaw-7406	542	33	through	through	ADP
taxlaw-7406	542	34	a	a	DET
taxlaw-7406	542	35	wire	wire	NOUN
taxlaw-7406	542	36	payment	payment	NOUN
taxlaw-7406	542	37	to	to	ADP
taxlaw-7406	542	38	the	the	DET
taxlaw-7406	542	39	plaintiff	plaintiff	NOUN
taxlaw-7406	542	40	.	.	PUNCT
taxlaw-7406	543	1	in	in	ADP
taxlaw-7406	543	2	such	such	DET
taxlaw-7406	543	3	a	a	DET
taxlaw-7406	543	4	case	case	NOUN
taxlaw-7406	543	5	,	,	PUNCT
taxlaw-7406	543	6	what	what	PRON
taxlaw-7406	543	7	are	be	AUX
taxlaw-7406	543	8	the	the	DET
taxlaw-7406	543	9	tax	tax	NOUN
taxlaw-7406	543	10	consequences	consequence	NOUN
taxlaw-7406	543	11	to	to	ADP
taxlaw-7406	543	12	the	the	DET
taxlaw-7406	543	13	plaintiff	plaintiff	NOUN
taxlaw-7406	543	14	,	,	PUNCT
taxlaw-7406	543	15	assuming	assume	VERB
taxlaw-7406	543	16	the	the	DET
taxlaw-7406	543	17	settlement	settlement	NOUN
taxlaw-7406	543	18	is	be	AUX
taxlaw-7406	543	19	taxable	taxable	ADJ
taxlaw-7406	543	20	?	?	PUNCT
taxlaw-7406	544	1	there	there	PRON
taxlaw-7406	544	2	are	be	VERB
taxlaw-7406	544	3	two	two	NUM
taxlaw-7406	544	4	possibilities	possibility	NOUN
taxlaw-7406	544	5	.	.	PUNCT
taxlaw-7406	545	1	the	the	DET
taxlaw-7406	545	2	plaintiff	plaintiff	NOUN
taxlaw-7406	545	3	could	could	AUX
taxlaw-7406	545	4	include	include	VERB
taxlaw-7406	545	5	the	the	DET
taxlaw-7406	545	6	full	full	ADJ
taxlaw-7406	545	7	$	$	SYM
taxlaw-7406	545	8	1,000,000	1,000,000	NUM
taxlaw-7406	545	9	gross	gross	ADJ
taxlaw-7406	545	10	settlement	settlement	NOUN
taxlaw-7406	545	11	amount	amount	NOUN
taxlaw-7406	545	12	in	in	ADP
taxlaw-7406	545	13	her	her	PRON
taxlaw-7406	545	14	gross	gross	ADJ
taxlaw-7406	545	15	income	income	NOUN
taxlaw-7406	545	16	and	and	CCONJ
taxlaw-7406	545	17	then	then	ADV
taxlaw-7406	545	18	(	(	PUNCT
taxlaw-7406	545	19	to	to	ADP
taxlaw-7406	545	20	the	the	DET
taxlaw-7406	545	21	extent	extent	NOUN
taxlaw-7406	545	22	allowed	allow	VERB
taxlaw-7406	545	23	)	)	PUNCT
taxlaw-7406	545	24	claim	claim	VERB
taxlaw-7406	545	25	a	a	DET
taxlaw-7406	545	26	deduction	deduction	NOUN
taxlaw-7406	545	27	for	for	ADP
taxlaw-7406	545	28	the	the	DET
taxlaw-7406	545	29	$	$	SYM
taxlaw-7406	545	30	400,000	400,000	NUM
taxlaw-7406	545	31	attorney	attorney	NOUN
taxlaw-7406	545	32	fee	fee	NOUN
taxlaw-7406	545	33	payment	payment	NOUN
taxlaw-7406	545	34	.	.	PUNCT
taxlaw-7406	546	1	alternatively	alternatively	ADV
taxlaw-7406	546	2	,	,	PUNCT
taxlaw-7406	546	3	the	the	DET
taxlaw-7406	546	4	plaintiff	plaintiff	NOUN
taxlaw-7406	546	5	could	could	AUX
taxlaw-7406	546	6	include	include	VERB
taxlaw-7406	546	7	only	only	ADV
taxlaw-7406	546	8	the	the	DET
taxlaw-7406	546	9	$	$	SYM
taxlaw-7406	546	10	600,000	600,000	NUM
taxlaw-7406	546	11	net	net	ADJ
taxlaw-7406	546	12	settlement	settlement	NOUN
taxlaw-7406	546	13	amount	amount	NOUN
taxlaw-7406	546	14	.	.	PUNCT
taxlaw-7406	547	1	if	if	SCONJ
taxlaw-7406	547	2	the	the	DET
taxlaw-7406	547	3	$	$	SYM
taxlaw-7406	547	4	400,000	400,000	NUM
taxlaw-7406	547	5	attorney	attorney	NOUN
taxlaw-7406	547	6	fee	fee	NOUN
taxlaw-7406	547	7	deduction	deduction	NOUN
taxlaw-7406	547	8	in	in	ADP
taxlaw-7406	547	9	the	the	DET
taxlaw-7406	547	10	first	first	ADJ
taxlaw-7406	547	11	scenario	scenario	NOUN
taxlaw-7406	547	12	is	be	AUX
taxlaw-7406	547	13	an	an	DET
taxlaw-7406	547	14	above	above	ADP
taxlaw-7406	547	15	-	-	PUNCT
taxlaw-7406	547	16	the	the	DET
taxlaw-7406	547	17	-	-	PUNCT
taxlaw-7406	547	18	line	line	NOUN
taxlaw-7406	547	19	deduction	deduction	NOUN
taxlaw-7406	547	20	,	,	PUNCT
taxlaw-7406	547	21	the	the	DET
taxlaw-7406	547	22	end	end	NOUN
taxlaw-7406	547	23	result	result	VERB
taxlaw-7406	547	24	to	to	ADP
taxlaw-7406	547	25	the	the	DET
taxlaw-7406	547	26	plaintiff	plaintiff	NOUN
taxlaw-7406	547	27	would	would	AUX
taxlaw-7406	547	28	be	be	AUX
taxlaw-7406	547	29	the	the	DET
taxlaw-7406	547	30	same	same	ADJ
taxlaw-7406	547	31	in	in	ADP
taxlaw-7406	547	32	either	either	DET
taxlaw-7406	547	33	case	case	NOUN
taxlaw-7406	547	34	.	.	PUNCT
taxlaw-7406	548	1	but	but	CCONJ
taxlaw-7406	548	2	where	where	SCONJ
taxlaw-7406	548	3	the	the	DET
taxlaw-7406	548	4	attorney	attorney	NOUN
taxlaw-7406	548	5	fee	fee	NOUN
taxlaw-7406	548	6	deduction	deduction	NOUN
taxlaw-7406	548	7	is	be	AUX
taxlaw-7406	548	8	limited	limit	VERB
taxlaw-7406	548	9	or	or	CCONJ
taxlaw-7406	548	10	eliminated	eliminate	VERB
taxlaw-7406	548	11	;	;	PUNCT
taxlaw-7406	548	12	the	the	DET
taxlaw-7406	548	13	plaintiff	plaintiff	NOUN
taxlaw-7406	548	14	would	would	AUX
taxlaw-7406	548	15	prefer	prefer	VERB
taxlaw-7406	548	16	the	the	DET
taxlaw-7406	548	17	$	$	SYM
taxlaw-7406	548	18	600,000	600,000	NUM
taxlaw-7406	548	19	inclusion	inclusion	NOUN
taxlaw-7406	548	20	approach	approach	NOUN
taxlaw-7406	548	21	.	.	PUNCT
taxlaw-7406	549	1	this	this	DET
taxlaw-7406	549	2	issue	issue	NOUN
taxlaw-7406	549	3	reached	reach	VERB
taxlaw-7406	549	4	the	the	DET
taxlaw-7406	549	5	united	united	PROPN
taxlaw-7406	549	6	states	states	PROPN
taxlaw-7406	549	7	supreme	supreme	PROPN
taxlaw-7406	549	8	court	court	PROPN
taxlaw-7406	549	9	in	in	ADP
taxlaw-7406	549	10	2004	2004	NUM
taxlaw-7406	549	11	in	in	ADP
taxlaw-7406	549	12	commissioner	commissioner	PROPN
taxlaw-7406	549	13	v.	v.	PROPN
taxlaw-7406	549	14	banks.115	banks.115	PROPN
taxlaw-7406	549	15	there	there	ADV
taxlaw-7406	549	16	the	the	DET
taxlaw-7406	549	17	court	court	NOUN
taxlaw-7406	549	18	held	hold	VERB
taxlaw-7406	549	19	that	that	SCONJ
taxlaw-7406	549	20	,	,	PUNCT
taxlaw-7406	549	21	because	because	SCONJ
taxlaw-7406	549	22	the	the	DET
taxlaw-7406	549	23	plaintiff	plaintiff	NOUN
taxlaw-7406	549	24	used	use	VERB
taxlaw-7406	549	25	a	a	DET
taxlaw-7406	549	26	portion	portion	NOUN
taxlaw-7406	549	27	of	of	ADP
taxlaw-7406	549	28	the	the	DET
taxlaw-7406	549	29	settlement	settlement	NOUN
taxlaw-7406	549	30	to	to	PART
taxlaw-7406	549	31	satisfy	satisfy	VERB
taxlaw-7406	549	32	her	her	PRON
taxlaw-7406	549	33	liability	liability	NOUN
taxlaw-7406	549	34	for	for	ADP
taxlaw-7406	549	35	attorney	attorney	NOUN
taxlaw-7406	549	36	’s	’s	PART
taxlaw-7406	549	37	fees	fee	NOUN
taxlaw-7406	549	38	under	under	ADP
taxlaw-7406	549	39	the	the	DET
taxlaw-7406	549	40	contingent	contingent	NOUN
taxlaw-7406	549	41	fee	fee	NOUN
taxlaw-7406	549	42	agreement	agreement	NOUN
taxlaw-7406	549	43	,	,	PUNCT
taxlaw-7406	549	44	the	the	DET
taxlaw-7406	549	45	entire	entire	ADJ
taxlaw-7406	549	46	gross	gross	ADJ
taxlaw-7406	549	47	settlement	settlement	NOUN
taxlaw-7406	549	48	must	must	AUX
taxlaw-7406	549	49	be	be	AUX
taxlaw-7406	549	50	included	include	VERB
taxlaw-7406	549	51	in	in	ADP
taxlaw-7406	549	52	her	her	PRON
taxlaw-7406	549	53	gross	gross	ADJ
taxlaw-7406	549	54	income.116	income.116	NOUN
taxlaw-7406	549	55	under	under	ADP
taxlaw-7406	549	56	this	this	DET
taxlaw-7406	549	57	reasoning	reasoning	NOUN
taxlaw-7406	549	58	,	,	PUNCT
taxlaw-7406	549	59	the	the	DET
taxlaw-7406	549	60	form	form	NOUN
taxlaw-7406	549	61	of	of	ADP
taxlaw-7406	549	62	the	the	DET
taxlaw-7406	549	63	attorney	attorney	NOUN
taxlaw-7406	549	64	’s	’s	PART
taxlaw-7406	549	65	fees	fee	NOUN
taxlaw-7406	549	66	payment	payment	NOUN
taxlaw-7406	549	67	does	do	AUX
taxlaw-7406	549	68	not	not	PART
taxlaw-7406	549	69	matter.117	matter.117	VERB
taxlaw-7406	549	70	even	even	ADV
taxlaw-7406	549	71	if	if	SCONJ
taxlaw-7406	549	72	the	the	DET
taxlaw-7406	549	73	defendant	defendant	NOUN
taxlaw-7406	549	74	were	be	AUX
taxlaw-7406	549	75	to	to	PART
taxlaw-7406	549	76	write	write	VERB
taxlaw-7406	549	77	two	two	NUM
taxlaw-7406	549	78	checks	check	NOUN
taxlaw-7406	549	79	—	—	PUNCT
taxlaw-7406	549	80	one	one	NUM
taxlaw-7406	549	81	to	to	ADP
taxlaw-7406	549	82	the	the	DET
taxlaw-7406	549	83	attorney	attorney	NOUN
taxlaw-7406	549	84	for	for	ADP
taxlaw-7406	549	85	$	$	SYM
taxlaw-7406	549	86	400,000	400,000	NUM
taxlaw-7406	549	87	and	and	CCONJ
taxlaw-7406	549	88	another	another	PRON
taxlaw-7406	549	89	to	to	ADP
taxlaw-7406	549	90	the	the	DET
taxlaw-7406	549	91	plaintiff	plaintiff	NOUN
taxlaw-7406	549	92	for	for	ADP
taxlaw-7406	549	93	$	$	SYM
taxlaw-7406	549	94	600,000	600,000	NUM
taxlaw-7406	549	95	—	—	PUNCT
taxlaw-7406	549	96	the	the	DET
taxlaw-7406	549	97	result	result	NOUN
taxlaw-7406	549	98	would	would	AUX
taxlaw-7406	549	99	be	be	AUX
taxlaw-7406	549	100	the	the	DET
taxlaw-7406	549	101	same	same	ADJ
taxlaw-7406	549	102	:	:	PUNCT
taxlaw-7406	549	103	the	the	DET
taxlaw-7406	549	104	plaintiff	plaintiff	NOUN
taxlaw-7406	549	105	must	must	AUX
taxlaw-7406	549	106	include	include	VERB
taxlaw-7406	549	107	$	$	SYM
taxlaw-7406	549	108	1,000,000	1,000,000	NUM
taxlaw-7406	549	109	in	in	ADP
taxlaw-7406	549	110	gross	gross	ADJ
taxlaw-7406	549	111	income	income	NOUN
taxlaw-7406	549	112	and	and	CCONJ
taxlaw-7406	549	113	then	then	ADV
taxlaw-7406	549	114	may	may	AUX
taxlaw-7406	549	115	,	,	PUNCT
taxlaw-7406	549	116	depending	depend	VERB
taxlaw-7406	549	117	on	on	ADP
taxlaw-7406	549	118	the	the	DET
taxlaw-7406	549	119	relevant	relevant	ADJ
taxlaw-7406	549	120	tax	tax	NOUN
taxlaw-7406	549	121	rules	rule	NOUN
taxlaw-7406	549	122	relating	relate	VERB
taxlaw-7406	549	123	to	to	ADP
taxlaw-7406	549	124	deductions	deduction	NOUN
taxlaw-7406	549	125	,	,	PUNCT
taxlaw-7406	549	126	claim	claim	VERB
taxlaw-7406	549	127	a	a	DET
taxlaw-7406	549	128	deduction	deduction	NOUN
taxlaw-7406	549	129	for	for	ADP
taxlaw-7406	549	130	$	$	SYM
taxlaw-7406	549	131	400,000.118	400,000.118	NOUN
taxlaw-7406	549	132	the	the	DET
taxlaw-7406	549	133	rules	rule	NOUN
taxlaw-7406	549	134	that	that	PRON
taxlaw-7406	549	135	govern	govern	VERB
taxlaw-7406	549	136	the	the	DET
taxlaw-7406	549	137	defendant	defendant	NOUN
taxlaw-7406	549	138	’s	’s	PART
taxlaw-7406	549	139	tax	tax	NOUN
taxlaw-7406	549	140	reporting	reporting	NOUN
taxlaw-7406	549	141	obligations	obligation	NOUN
taxlaw-7406	549	142	are	be	AUX
taxlaw-7406	549	143	consistent	consistent	ADJ
taxlaw-7406	549	144	with	with	ADP
taxlaw-7406	549	145	this	this	DET
taxlaw-7406	549	146	approach	approach	NOUN
taxlaw-7406	549	147	.	.	PUNCT
taxlaw-7406	550	1	they	they	PRON
taxlaw-7406	550	2	provide	provide	VERB
taxlaw-7406	550	3	that	that	SCONJ
taxlaw-7406	550	4	regardless	regardless	ADV
taxlaw-7406	550	5	of	of	ADP
taxlaw-7406	550	6	whether	whether	SCONJ
taxlaw-7406	550	7	the	the	DET
taxlaw-7406	550	8	defendant	defendant	NOUN
taxlaw-7406	550	9	sends	send	VERB
taxlaw-7406	550	10	one	one	NUM
taxlaw-7406	550	11	check	check	NOUN
taxlaw-7406	550	12	to	to	ADP
taxlaw-7406	550	13	the	the	DET
taxlaw-7406	550	14	attorney	attorney	NOUN
taxlaw-7406	550	15	or	or	CCONJ
taxlaw-7406	550	16	two	two	NUM
taxlaw-7406	550	17	checks	check	NOUN
taxlaw-7406	550	18	(	(	PUNCT
taxlaw-7406	550	19	one	one	NUM
taxlaw-7406	550	20	to	to	ADP
taxlaw-7406	550	21	the	the	DET
taxlaw-7406	550	22	attorney	attorney	NOUN
taxlaw-7406	550	23	and	and	CCONJ
taxlaw-7406	550	24	the	the	DET
taxlaw-7406	550	25	other	other	ADJ
taxlaw-7406	550	26	to	to	ADP
taxlaw-7406	550	27	the	the	DET
taxlaw-7406	550	28	plaintiff	plaintiff	NOUN
taxlaw-7406	550	29	)	)	PUNCT
taxlaw-7406	550	30	,	,	PUNCT
taxlaw-7406	550	31	the	the	DET
taxlaw-7406	550	32	defendant	defendant	NOUN
taxlaw-7406	550	33	must	must	AUX
taxlaw-7406	550	34	report	report	VERB
taxlaw-7406	550	35	the	the	DET
taxlaw-7406	550	36	full	full	ADJ
taxlaw-7406	550	37	settlement	settlement	NOUN
taxlaw-7406	550	38	amount	amount	NOUN
taxlaw-7406	550	39	on	on	ADP
taxlaw-7406	550	40	a	a	DET
taxlaw-7406	550	41	form	form	NOUN
taxlaw-7406	550	42	1099	1099	NUM
taxlaw-7406	550	43	-	-	PUNCT
taxlaw-7406	550	44	misc	misc	NOUN
taxlaw-7406	550	45	delivered	deliver	VERB
taxlaw-7406	550	46	to	to	ADP
taxlaw-7406	550	47	the	the	DET
taxlaw-7406	550	48	plaintiff.119	plaintiff.119	NOUN
taxlaw-7406	550	49	while	while	SCONJ
taxlaw-7406	550	50	banks	bank	NOUN
taxlaw-7406	550	51	undoubtedly	undoubtedly	ADV
taxlaw-7406	550	52	resolved	resolve	VERB
taxlaw-7406	550	53	the	the	DET
taxlaw-7406	550	54	main	main	ADJ
taxlaw-7406	550	55	issue	issue	NOUN
taxlaw-7406	550	56	regarding	regard	VERB
taxlaw-7406	550	57	the	the	DET
taxlaw-7406	550	58	characterization	characterization	NOUN
taxlaw-7406	550	59	of	of	ADP
taxlaw-7406	550	60	attorney	attorney	NOUN
taxlaw-7406	550	61	fee	fee	NOUN
taxlaw-7406	550	62	payments	payment	NOUN
taxlaw-7406	550	63	under	under	ADP
taxlaw-7406	550	64	a	a	DET
taxlaw-7406	550	65	contingent	contingent	ADJ
taxlaw-7406	550	66	fee	fee	NOUN
taxlaw-7406	550	67	agreement	agreement	NOUN
taxlaw-7406	550	68	,	,	PUNCT
taxlaw-7406	550	69	it	it	PRON
taxlaw-7406	550	70	arguably	arguably	ADV
taxlaw-7406	550	71	left	leave	VERB
taxlaw-7406	550	72	some	some	DET
taxlaw-7406	550	73	tangential	tangential	ADJ
taxlaw-7406	550	74	issues	issue	NOUN
taxlaw-7406	550	75	unresolved	unresolved	ADJ
taxlaw-7406	550	76	.	.	PUNCT
taxlaw-7406	551	1	for	for	ADP
taxlaw-7406	551	2	instance	instance	NOUN
taxlaw-7406	551	3	,	,	PUNCT
taxlaw-7406	551	4	what	what	PRON
taxlaw-7406	551	5	if	if	SCONJ
taxlaw-7406	551	6	the	the	DET
taxlaw-7406	551	7	defendant	defendant	NOUN
taxlaw-7406	551	8	is	be	AUX
taxlaw-7406	551	9	required	require	VERB
taxlaw-7406	551	10	to	to	PART
taxlaw-7406	551	11	pay	pay	VERB
taxlaw-7406	551	12	the	the	DET
taxlaw-7406	551	13	plaintiff	plaintiff	NOUN
taxlaw-7406	551	14	’s	’s	PART
taxlaw-7406	551	15	reasonable	reasonable	ADJ
taxlaw-7406	551	16	attorney	attorney	NOUN
taxlaw-7406	551	17	’s	’s	PART
taxlaw-7406	551	18	fees	fee	NOUN
taxlaw-7406	551	19	pursuant	pursuant	ADJ
taxlaw-7406	551	20	to	to	ADP
taxlaw-7406	551	21	a	a	DET
taxlaw-7406	551	22	fee	fee	NOUN
taxlaw-7406	551	23	-	-	PUNCT
taxlaw-7406	551	24	shifting	shift	VERB
taxlaw-7406	551	25	statute	statute	NOUN
taxlaw-7406	551	26	,	,	PUNCT
taxlaw-7406	551	27	civil	civil	ADJ
taxlaw-7406	551	28	procedure	procedure	NOUN
taxlaw-7406	551	29	rule	rule	NOUN
taxlaw-7406	551	30	,	,	PUNCT
taxlaw-7406	551	31	or	or	CCONJ
taxlaw-7406	551	32	contractual	contractual	ADJ
taxlaw-7406	551	33	provision?120	provision?120	PROPN
taxlaw-7406	551	34	some	some	DET
taxlaw-7406	551	35	commentators	commentator	NOUN
taxlaw-7406	551	36	have	have	AUX
taxlaw-7406	551	37	argued	argue	VERB
taxlaw-7406	551	38	that	that	SCONJ
taxlaw-7406	551	39	because	because	SCONJ
taxlaw-7406	551	40	the	the	DET
taxlaw-7406	551	41	facts	fact	NOUN
taxlaw-7406	551	42	in	in	ADP
taxlaw-7406	551	43	the	the	DET
taxlaw-7406	551	44	115	115	NUM
taxlaw-7406	551	45	comm’r	comm’r	NOUN
taxlaw-7406	551	46	v.	v.	ADP
taxlaw-7406	551	47	banks	bank	NOUN
taxlaw-7406	551	48	,	,	PUNCT
taxlaw-7406	551	49	543	543	NUM
taxlaw-7406	551	50	u.s	u.s	PROPN
taxlaw-7406	551	51	.	.	PROPN
taxlaw-7406	551	52	426	426	NUM
taxlaw-7406	551	53	,	,	PUNCT
taxlaw-7406	551	54	430	430	NUM
taxlaw-7406	551	55	(	(	PUNCT
taxlaw-7406	551	56	2005	2005	NUM
taxlaw-7406	551	57	)	)	PUNCT
taxlaw-7406	551	58	.	.	PUNCT
taxlaw-7406	552	1	116	116	NUM
taxlaw-7406	553	1	i	i	PRON
taxlaw-7406	553	2	d.	d.	VERB
taxlaw-7406	553	3	at	at	ADP
taxlaw-7406	553	4	437	437	NUM
taxlaw-7406	553	5	;	;	PUNCT
taxlaw-7406	553	6	see	see	VERB
taxlaw-7406	553	7	also	also	ADV
taxlaw-7406	553	8	polsky	polsky	NOUN
taxlaw-7406	553	9	,	,	PUNCT
taxlaw-7406	553	10	supra	supra	PROPN
taxlaw-7406	553	11	note	note	NOUN
taxlaw-7406	553	12	71	71	NUM
taxlaw-7406	553	13	,	,	PUNCT
taxlaw-7406	553	14	at	at	ADP
taxlaw-7406	553	15	133	133	NUM
taxlaw-7406	553	16	-	-	SYM
taxlaw-7406	553	17	35	35	NUM
taxlaw-7406	553	18	(	(	PUNCT
taxlaw-7406	553	19	describing	describe	VERB
taxlaw-7406	553	20	the	the	DET
taxlaw-7406	553	21	banks	bank	NOUN
taxlaw-7406	553	22	rule	rule	VERB
taxlaw-7406	553	23	)	)	PUNCT
taxlaw-7406	553	24	.	.	PUNCT
taxlaw-7406	554	1	117	117	NUM
taxlaw-7406	554	2	polsky	polsky	NOUN
taxlaw-7406	554	3	,	,	PUNCT
taxlaw-7406	554	4	supra	supra	PROPN
taxlaw-7406	554	5	note	note	NOUN
taxlaw-7406	554	6	71	71	NUM
taxlaw-7406	554	7	,	,	PUNCT
taxlaw-7406	554	8	at	at	ADP
taxlaw-7406	554	9	133	133	NUM
taxlaw-7406	554	10	-	-	SYM
taxlaw-7406	554	11	34	34	NUM
taxlaw-7406	554	12	.	.	PUNCT
taxlaw-7406	554	13	118	118	NUM
taxlaw-7406	555	1	i	i	NOUN
taxlaw-7406	555	2	d.	d.	PROPN
taxlaw-7406	555	3	119	119	NUM
taxlaw-7406	555	4	see	see	VERB
taxlaw-7406	555	5	treas	treas	PROPN
taxlaw-7406	555	6	.	.	PUNCT
taxlaw-7406	556	1	reg	reg	PROPN
taxlaw-7406	556	2	.	.	PUNCT
taxlaw-7406	557	1	§	§	PROPN
taxlaw-7406	557	2	1.6045–5(f	1.6045–5(f	PROPN
taxlaw-7406	557	3	)	)	PUNCT
taxlaw-7406	557	4	,	,	PUNCT
taxlaw-7406	557	5	ex	ex	X
taxlaw-7406	557	6	.	.	PUNCT
taxlaw-7406	557	7	(	(	PUNCT
taxlaw-7406	557	8	3	3	NUM
taxlaw-7406	557	9	)	)	PUNCT
taxlaw-7406	557	10	.	.	PUNCT
taxlaw-7406	558	1	if	if	SCONJ
taxlaw-7406	558	2	the	the	DET
taxlaw-7406	558	3	settlement	settlement	NOUN
taxlaw-7406	558	4	is	be	AUX
taxlaw-7406	558	5	nontaxable	nontaxable	ADJ
taxlaw-7406	558	6	because	because	SCONJ
taxlaw-7406	558	7	,	,	PUNCT
taxlaw-7406	558	8	for	for	ADP
taxlaw-7406	558	9	example	example	NOUN
taxlaw-7406	558	10	,	,	PUNCT
taxlaw-7406	558	11	it	it	PRON
taxlaw-7406	558	12	represents	represent	VERB
taxlaw-7406	558	13	compensatory	compensatory	ADJ
taxlaw-7406	558	14	damages	damage	NOUN
taxlaw-7406	558	15	(	(	PUNCT
taxlaw-7406	558	16	other	other	ADJ
taxlaw-7406	558	17	than	than	ADP
taxlaw-7406	558	18	interest	interest	NOUN
taxlaw-7406	558	19	and	and	CCONJ
taxlaw-7406	558	20	previously	previously	ADV
taxlaw-7406	558	21	deducted	deduct	VERB
taxlaw-7406	558	22	medical	medical	ADJ
taxlaw-7406	558	23	expenses	expense	NOUN
taxlaw-7406	558	24	)	)	PUNCT
taxlaw-7406	558	25	arising	arise	VERB
taxlaw-7406	558	26	out	out	ADP
taxlaw-7406	558	27	of	of	ADP
taxlaw-7406	558	28	a	a	DET
taxlaw-7406	558	29	personal	personal	ADJ
taxlaw-7406	558	30	physical	physical	ADJ
taxlaw-7406	558	31	injury	injury	NOUN
taxlaw-7406	558	32	,	,	PUNCT
taxlaw-7406	558	33	then	then	ADV
taxlaw-7406	558	34	no	no	DET
taxlaw-7406	558	35	form	form	NOUN
taxlaw-7406	558	36	1099	1099	NUM
taxlaw-7406	558	37	-	-	PUNCT
taxlaw-7406	558	38	misc	misc	NOUN
taxlaw-7406	558	39	reporting	reporting	NOUN
taxlaw-7406	558	40	is	be	AUX
taxlaw-7406	558	41	required	require	VERB
taxlaw-7406	558	42	with	with	ADP
taxlaw-7406	558	43	respect	respect	NOUN
taxlaw-7406	558	44	to	to	ADP
taxlaw-7406	558	45	the	the	DET
taxlaw-7406	558	46	plaintiff	plaintiff	NOUN
taxlaw-7406	558	47	.	.	PUNCT
taxlaw-7406	559	1	see	see	VERB
taxlaw-7406	559	2	treas	treas	PROPN
taxlaw-7406	559	3	.	.	PUNCT
taxlaw-7406	560	1	reg	reg	PROPN
taxlaw-7406	560	2	.	.	PUNCT
taxlaw-7406	561	1	§	§	PROPN
taxlaw-7406	561	2	1.6045–5(f	1.6045–5(f	PROPN
taxlaw-7406	561	3	)	)	PUNCT
taxlaw-7406	561	4	,	,	PUNCT
taxlaw-7406	561	5	ex	ex	X
taxlaw-7406	561	6	.	.	PUNCT
taxlaw-7406	561	7	(	(	PUNCT
taxlaw-7406	561	8	2	2	NUM
taxlaw-7406	561	9	)	)	PUNCT
taxlaw-7406	561	10	.	.	PUNCT
taxlaw-7406	562	1	120	120	NUM
taxlaw-7406	562	2	fee	fee	NOUN
taxlaw-7406	562	3	-	-	PUNCT
taxlaw-7406	562	4	shifting	shift	VERB
taxlaw-7406	562	5	provisions	provision	NOUN
taxlaw-7406	562	6	would	would	AUX
taxlaw-7406	562	7	generally	generally	ADV
taxlaw-7406	562	8	increase	increase	VERB
taxlaw-7406	562	9	settlement	settlement	NOUN
taxlaw-7406	562	10	amounts	amount	NOUN
taxlaw-7406	562	11	because	because	SCONJ
taxlaw-7406	562	12	the	the	DET
taxlaw-7406	562	13	defendant	defendant	NOUN
taxlaw-7406	562	14	would	would	AUX
taxlaw-7406	562	15	be	be	AUX
taxlaw-7406	562	16	required	require	VERB
taxlaw-7406	562	17	to	to	PART
taxlaw-7406	562	18	pay	pay	VERB
taxlaw-7406	562	19	the	the	DET
taxlaw-7406	562	20	plaintiff	plaintiff	NOUN
taxlaw-7406	562	21	’s	’s	PART
taxlaw-7406	562	22	attorney	attorney	NOUN
taxlaw-7406	562	23	’s	’s	PART
taxlaw-7406	562	24	fees	fee	NOUN
taxlaw-7406	562	25	if	if	SCONJ
taxlaw-7406	562	26	the	the	DET
taxlaw-7406	562	27	plaintiff	plaintiff	NOUN
taxlaw-7406	562	28	were	be	AUX
taxlaw-7406	562	29	to	to	PART
taxlaw-7406	562	30	prevail	prevail	VERB
taxlaw-7406	562	31	at	at	ADP
taxlaw-7406	562	32	trial	trial	NOUN
taxlaw-7406	562	33	.	.	PUNCT
taxlaw-7406	563	1	48	48	NUM
taxlaw-7406	563	2	columbia	columbia	PROPN
taxlaw-7406	563	3	journal	journal	PROPN
taxlaw-7406	563	4	of	of	ADP
taxlaw-7406	563	5	tax	tax	NOUN
taxlaw-7406	563	6	law	law	NOUN
taxlaw-7406	563	7	[	[	X
taxlaw-7406	563	8	vol	vol	NOUN
taxlaw-7406	563	9	12:27	12:27	NUM
taxlaw-7406	563	10	banks	bank	NOUN
taxlaw-7406	563	11	case	case	NOUN
taxlaw-7406	563	12	(	(	PUNCT
taxlaw-7406	563	13	and	and	CCONJ
taxlaw-7406	563	14	its	its	PRON
taxlaw-7406	563	15	companion	companion	NOUN
taxlaw-7406	563	16	,	,	PUNCT
taxlaw-7406	563	17	banaitis121	banaitis121	PROPN
taxlaw-7406	563	18	)	)	PUNCT
taxlaw-7406	563	19	did	do	AUX
taxlaw-7406	563	20	not	not	PART
taxlaw-7406	563	21	involve	involve	VERB
taxlaw-7406	563	22	any	any	DET
taxlaw-7406	563	23	fee	fee	NOUN
taxlaw-7406	563	24	-	-	PUNCT
taxlaw-7406	563	25	shifting	shifting	NOUN
taxlaw-7406	563	26	,	,	PUNCT
taxlaw-7406	563	27	the	the	DET
taxlaw-7406	563	28	issue	issue	NOUN
taxlaw-7406	563	29	remains	remain	VERB
taxlaw-7406	563	30	open.122	open.122	NOUN
taxlaw-7406	563	31	they	they	PRON
taxlaw-7406	563	32	contend	contend	VERB
taxlaw-7406	563	33	therefore	therefore	ADV
taxlaw-7406	563	34	that	that	SCONJ
taxlaw-7406	563	35	a	a	DET
taxlaw-7406	563	36	plaintiff	plaintiff	NOUN
taxlaw-7406	563	37	might	might	AUX
taxlaw-7406	563	38	be	be	AUX
taxlaw-7406	563	39	able	able	ADJ
taxlaw-7406	563	40	to	to	PART
taxlaw-7406	563	41	successfully	successfully	ADV
taxlaw-7406	563	42	argue	argue	VERB
taxlaw-7406	563	43	that	that	SCONJ
taxlaw-7406	563	44	an	an	DET
taxlaw-7406	563	45	amount	amount	NOUN
taxlaw-7406	563	46	paid	pay	VERB
taxlaw-7406	563	47	directly	directly	ADV
taxlaw-7406	563	48	to	to	ADP
taxlaw-7406	563	49	the	the	DET
taxlaw-7406	563	50	attorney	attorney	NOUN
taxlaw-7406	563	51	should	should	AUX
taxlaw-7406	563	52	not	not	PART
taxlaw-7406	563	53	be	be	AUX
taxlaw-7406	563	54	included	include	VERB
taxlaw-7406	563	55	in	in	ADP
taxlaw-7406	563	56	her	her	PRON
taxlaw-7406	563	57	gross	gross	ADJ
taxlaw-7406	563	58	income.123	income.123	NOUN
taxlaw-7406	563	59	however	however	ADV
taxlaw-7406	563	60	,	,	PUNCT
taxlaw-7406	563	61	the	the	DET
taxlaw-7406	563	62	irs	irs	PROPN
taxlaw-7406	563	63	in	in	ADP
taxlaw-7406	563	64	informal	informal	ADJ
taxlaw-7406	563	65	guidance	guidance	NOUN
taxlaw-7406	563	66	has	have	AUX
taxlaw-7406	563	67	indicated	indicate	VERB
taxlaw-7406	563	68	that	that	SCONJ
taxlaw-7406	563	69	it	it	PRON
taxlaw-7406	563	70	disagrees	disagree	VERB
taxlaw-7406	563	71	with	with	ADP
taxlaw-7406	563	72	this	this	DET
taxlaw-7406	563	73	view.124	view.124	NOUN
taxlaw-7406	563	74	furthermore	furthermore	ADV
taxlaw-7406	563	75	,	,	PUNCT
taxlaw-7406	563	76	a	a	DET
taxlaw-7406	563	77	pre	pre	ADJ
taxlaw-7406	563	78	-	-	ADJ
taxlaw-7406	563	79	banks	banks	ADJ
taxlaw-7406	563	80	ninth	ninth	ADJ
taxlaw-7406	563	81	circuit	circuit	NOUN
taxlaw-7406	563	82	case	case	NOUN
taxlaw-7406	563	83	held	hold	VERB
taxlaw-7406	563	84	that	that	SCONJ
taxlaw-7406	563	85	a	a	DET
taxlaw-7406	563	86	plaintiff	plaintiff	NOUN
taxlaw-7406	563	87	was	be	AUX
taxlaw-7406	563	88	required	require	VERB
taxlaw-7406	563	89	to	to	PART
taxlaw-7406	563	90	include	include	VERB
taxlaw-7406	563	91	the	the	DET
taxlaw-7406	563	92	full	full	ADJ
taxlaw-7406	563	93	gross	gross	ADJ
taxlaw-7406	563	94	settlement	settlement	NOUN
taxlaw-7406	563	95	in	in	ADP
taxlaw-7406	563	96	gross	gross	ADJ
taxlaw-7406	563	97	income	income	NOUN
taxlaw-7406	563	98	even	even	ADV
taxlaw-7406	563	99	though	though	SCONJ
taxlaw-7406	563	100	the	the	DET
taxlaw-7406	563	101	underlying	underlying	ADJ
taxlaw-7406	563	102	claim	claim	NOUN
taxlaw-7406	563	103	was	be	AUX
taxlaw-7406	563	104	based	base	VERB
taxlaw-7406	563	105	on	on	ADP
taxlaw-7406	563	106	a	a	DET
taxlaw-7406	563	107	federal	federal	ADJ
taxlaw-7406	563	108	statute	statute	NOUN
taxlaw-7406	563	109	that	that	PRON
taxlaw-7406	563	110	allowed	allow	VERB
taxlaw-7406	563	111	for	for	ADP
taxlaw-7406	563	112	fee	fee	NOUN
taxlaw-7406	563	113	-	-	PUNCT
taxlaw-7406	563	114	shifting	shift	VERB
taxlaw-7406	563	115	,	,	PUNCT
taxlaw-7406	563	116	relying	rely	VERB
taxlaw-7406	563	117	on	on	ADP
taxlaw-7406	563	118	reasoning	reason	VERB
taxlaw-7406	563	119	consistent	consistent	ADJ
taxlaw-7406	563	120	with	with	ADP
taxlaw-7406	563	121	that	that	PRON
taxlaw-7406	563	122	subsequently	subsequently	ADV
taxlaw-7406	563	123	used	use	VERB
taxlaw-7406	563	124	in	in	ADP
taxlaw-7406	563	125	banks.125	banks.125	PROPN
taxlaw-7406	563	126	d.	d.	PROPN
taxlaw-7406	563	127	federal	federal	PROPN
taxlaw-7406	563	128	comprehensive	comprehensive	ADJ
taxlaw-7406	563	129	legislative	legislative	ADJ
taxlaw-7406	563	130	solution	solution	NOUN
taxlaw-7406	563	131	as	as	SCONJ
taxlaw-7406	563	132	previously	previously	ADV
taxlaw-7406	563	133	discussed	discuss	VERB
taxlaw-7406	563	134	,	,	PUNCT
taxlaw-7406	563	135	in	in	ADP
taxlaw-7406	563	136	2004	2004	NUM
taxlaw-7406	563	137	congress	congress	PROPN
taxlaw-7406	563	138	recognized	recognize	VERB
taxlaw-7406	563	139	the	the	DET
taxlaw-7406	563	140	unfairness	unfairness	NOUN
taxlaw-7406	563	141	of	of	ADP
taxlaw-7406	563	142	the	the	DET
taxlaw-7406	563	143	tax	tax	NOUN
taxlaw-7406	563	144	trap	trap	NOUN
taxlaw-7406	563	145	and	and	CCONJ
taxlaw-7406	563	146	eliminated	eliminate	VERB
taxlaw-7406	563	147	it	it	PRON
taxlaw-7406	563	148	for	for	ADP
taxlaw-7406	563	149	many	many	ADJ
taxlaw-7406	563	150	of	of	ADP
taxlaw-7406	563	151	the	the	DET
taxlaw-7406	563	152	types	type	NOUN
taxlaw-7406	563	153	of	of	ADP
taxlaw-7406	563	154	claims	claim	NOUN
taxlaw-7406	563	155	to	to	PART
taxlaw-7406	563	156	which	which	PRON
taxlaw-7406	563	157	it	it	PRON
taxlaw-7406	563	158	applied.126	applied.126	VERB
taxlaw-7406	563	159	civil	civil	ADJ
taxlaw-7406	563	160	rights	right	NOUN
taxlaw-7406	563	161	and	and	CCONJ
taxlaw-7406	563	162	employment	employment	NOUN
taxlaw-7406	563	163	claimants	claimant	NOUN
taxlaw-7406	563	164	were	be	AUX
taxlaw-7406	563	165	granted	grant	VERB
taxlaw-7406	563	166	above	above	ADP
taxlaw-7406	563	167	-	-	PUNCT
taxlaw-7406	563	168	the	the	DET
taxlaw-7406	563	169	-	-	PUNCT
taxlaw-7406	563	170	line	line	NOUN
taxlaw-7406	563	171	deductions	deduction	NOUN
taxlaw-7406	563	172	for	for	ADP
taxlaw-7406	563	173	their	their	PRON
taxlaw-7406	563	174	contingent	contingent	ADJ
taxlaw-7406	563	175	attorney	attorney	NOUN
taxlaw-7406	563	176	fees	fee	NOUN
taxlaw-7406	563	177	.	.	PUNCT
taxlaw-7406	564	1	127	127	NUM
taxlaw-7406	564	2	other	other	ADJ
taxlaw-7406	564	3	claims	claim	NOUN
taxlaw-7406	564	4	,	,	PUNCT
taxlaw-7406	564	5	however	however	ADV
taxlaw-7406	564	6	,	,	PUNCT
taxlaw-7406	564	7	slipped	slip	VERB
taxlaw-7406	564	8	through	through	ADP
taxlaw-7406	564	9	the	the	DET
taxlaw-7406	564	10	cracks	crack	NOUN
taxlaw-7406	564	11	,	,	PUNCT
taxlaw-7406	564	12	presumably	presumably	ADV
taxlaw-7406	564	13	inadvertently	inadvertently	ADV
taxlaw-7406	564	14	.	.	PUNCT
taxlaw-7406	565	1	a	a	DET
taxlaw-7406	565	2	comprehensive	comprehensive	ADJ
taxlaw-7406	565	3	legislative	legislative	ADJ
taxlaw-7406	565	4	solution	solution	NOUN
taxlaw-7406	565	5	would	would	AUX
taxlaw-7406	565	6	have	have	AUX
taxlaw-7406	565	7	been	be	AUX
taxlaw-7406	565	8	to	to	PART
taxlaw-7406	565	9	allow	allow	VERB
taxlaw-7406	565	10	above	above	ADP
taxlaw-7406	565	11	-	-	PUNCT
taxlaw-7406	565	12	theline	theline	NOUN
taxlaw-7406	565	13	deductions	deduction	NOUN
taxlaw-7406	565	14	for	for	ADP
taxlaw-7406	565	15	all	all	DET
taxlaw-7406	565	16	otherwise	otherwise	ADV
taxlaw-7406	565	17	deductible	deductible	ADJ
taxlaw-7406	565	18	attorney	attorney	NOUN
taxlaw-7406	565	19	’s	’s	PART
taxlaw-7406	565	20	fees	fee	NOUN
taxlaw-7406	565	21	and	and	CCONJ
taxlaw-7406	565	22	costs	cost	NOUN
taxlaw-7406	565	23	incurred	incur	VERB
taxlaw-7406	565	24	in	in	ADP
taxlaw-7406	565	25	connection	connection	NOUN
taxlaw-7406	565	26	with	with	ADP
taxlaw-7406	565	27	a	a	DET
taxlaw-7406	565	28	claim	claim	NOUN
taxlaw-7406	565	29	for	for	ADP
taxlaw-7406	565	30	damages	damage	NOUN
taxlaw-7406	565	31	.	.	PUNCT
taxlaw-7406	566	1	instead	instead	ADV
taxlaw-7406	566	2	of	of	ADP
taxlaw-7406	566	3	such	such	DET
taxlaw-7406	566	4	a	a	DET
taxlaw-7406	566	5	global	global	ADJ
taxlaw-7406	566	6	solution	solution	NOUN
taxlaw-7406	566	7	,	,	PUNCT
taxlaw-7406	566	8	congress	congress	PROPN
taxlaw-7406	566	9	enacted	enact	VERB
taxlaw-7406	566	10	sections	section	NOUN
taxlaw-7406	566	11	62(a)(20	62(a)(20	NUM
taxlaw-7406	566	12	)	)	PUNCT
taxlaw-7406	566	13	and	and	CCONJ
taxlaw-7406	566	14	62(e	62(e	NUM
taxlaw-7406	566	15	)	)	PUNCT
taxlaw-7406	566	16	,	,	PUNCT
taxlaw-7406	566	17	which	which	PRON
taxlaw-7406	566	18	provide	provide	VERB
taxlaw-7406	566	19	above	above	ADP
taxlaw-7406	566	20	-	-	PUNCT
taxlaw-7406	566	21	the	the	DET
taxlaw-7406	566	22	-	-	PUNCT
taxlaw-7406	566	23	line	line	NOUN
taxlaw-7406	566	24	status	status	NOUN
taxlaw-7406	566	25	to	to	ADP
taxlaw-7406	566	26	a	a	DET
taxlaw-7406	566	27	laundry	laundry	ADJ
taxlaw-7406	566	28	list	list	NOUN
taxlaw-7406	566	29	of	of	ADP
taxlaw-7406	566	30	specific	specific	ADJ
taxlaw-7406	566	31	types	type	NOUN
taxlaw-7406	566	32	of	of	ADP
taxlaw-7406	566	33	causes	cause	NOUN
taxlaw-7406	566	34	of	of	ADP
taxlaw-7406	566	35	actions.128	actions.128	NUM
taxlaw-7406	566	36	the	the	DET
taxlaw-7406	566	37	legislative	legislative	ADJ
taxlaw-7406	566	38	history	history	NOUN
taxlaw-7406	566	39	of	of	ADP
taxlaw-7406	566	40	the	the	DET
taxlaw-7406	566	41	2004	2004	NUM
taxlaw-7406	566	42	reform	reform	NOUN
taxlaw-7406	566	43	explains	explain	VERB
taxlaw-7406	566	44	how	how	SCONJ
taxlaw-7406	566	45	the	the	DET
taxlaw-7406	566	46	laundry	laundry	ADJ
taxlaw-7406	566	47	list	list	NOUN
taxlaw-7406	566	48	approach	approach	NOUN
taxlaw-7406	566	49	came	come	VERB
taxlaw-7406	566	50	to	to	PART
taxlaw-7406	566	51	be	be	AUX
taxlaw-7406	566	52	.	.	PUNCT
taxlaw-7406	567	1	a	a	DET
taxlaw-7406	567	2	2003	2003	NUM
taxlaw-7406	567	3	house	house	NOUN
taxlaw-7406	567	4	bill	bill	NOUN
taxlaw-7406	567	5	had	have	AUX
taxlaw-7406	567	6	proposed	propose	VERB
taxlaw-7406	567	7	to	to	PART
taxlaw-7406	567	8	solve	solve	VERB
taxlaw-7406	567	9	the	the	DET
taxlaw-7406	567	10	tax	tax	NOUN
taxlaw-7406	567	11	trap	trap	NOUN
taxlaw-7406	567	12	by	by	ADP
taxlaw-7406	567	13	excluding	exclude	VERB
taxlaw-7406	567	14	from	from	ADP
taxlaw-7406	567	15	gross	gross	ADJ
taxlaw-7406	567	16	income	income	NOUN
taxlaw-7406	567	17	all	all	DET
taxlaw-7406	567	18	damages	damage	NOUN
taxlaw-7406	567	19	received	receive	VERB
taxlaw-7406	567	20	on	on	ADP
taxlaw-7406	567	21	account	account	NOUN
taxlaw-7406	567	22	of	of	ADP
taxlaw-7406	567	23	certain	certain	ADJ
taxlaw-7406	567	24	civil	civil	ADJ
taxlaw-7406	567	25	rights	right	NOUN
taxlaw-7406	567	26	claims	claim	NOUN
taxlaw-7406	567	27	even	even	ADV
taxlaw-7406	567	28	though	though	SCONJ
taxlaw-7406	567	29	the	the	DET
taxlaw-7406	567	30	claimant	claimant	NOUN
taxlaw-7406	567	31	did	do	AUX
taxlaw-7406	567	32	not	not	PART
taxlaw-7406	567	33	suffer	suffer	VERB
taxlaw-7406	567	34	a	a	DET
taxlaw-7406	567	35	personal	personal	ADJ
taxlaw-7406	567	36	physical	physical	ADJ
taxlaw-7406	567	37	injury.129	injury.129	PROPN
taxlaw-7406	567	38	while	while	SCONJ
taxlaw-7406	567	39	this	this	DET
taxlaw-7406	567	40	proposal	proposal	NOUN
taxlaw-7406	567	41	would	would	AUX
taxlaw-7406	567	42	have	have	AUX
taxlaw-7406	567	43	solved	solve	VERB
taxlaw-7406	567	44	the	the	DET
taxlaw-7406	567	45	tax	tax	NOUN
taxlaw-7406	567	46	trap	trap	NOUN
taxlaw-7406	567	47	for	for	ADP
taxlaw-7406	567	48	these	these	DET
taxlaw-7406	567	49	claimants	claimant	NOUN
taxlaw-7406	567	50	,	,	PUNCT
taxlaw-7406	567	51	it	it	PRON
taxlaw-7406	567	52	also	also	ADV
taxlaw-7406	567	53	would	would	AUX
taxlaw-7406	567	54	have	have	AUX
taxlaw-7406	567	55	gone	go	VERB
taxlaw-7406	567	56	much	much	ADV
taxlaw-7406	567	57	further	far	ADV
taxlaw-7406	567	58	by	by	ADP
taxlaw-7406	567	59	allowing	allow	VERB
taxlaw-7406	567	60	the	the	DET
taxlaw-7406	567	61	net	net	ADJ
taxlaw-7406	567	62	settlement	settlement	NOUN
taxlaw-7406	567	63	to	to	PART
taxlaw-7406	567	64	be	be	AUX
taxlaw-7406	567	65	received	receive	VERB
taxlaw-7406	567	66	tax	tax	NOUN
taxlaw-7406	567	67	-	-	PUNCT
taxlaw-7406	567	68	free.130	free.130	NOUN
taxlaw-7406	567	69	thus	thus	ADV
taxlaw-7406	567	70	,	,	PUNCT
taxlaw-7406	567	71	under	under	ADP
taxlaw-7406	567	72	the	the	DET
taxlaw-7406	567	73	2003	2003	NUM
taxlaw-7406	567	74	bill	bill	NOUN
taxlaw-7406	567	75	,	,	PUNCT
taxlaw-7406	567	76	a	a	DET
taxlaw-7406	567	77	plaintiff	plaintiff	NOUN
taxlaw-7406	567	78	who	who	PRON
taxlaw-7406	567	79	settled	settle	VERB
taxlaw-7406	567	80	a	a	DET
taxlaw-7406	567	81	non	non	ADJ
taxlaw-7406	567	82	-	-	ADJ
taxlaw-7406	567	83	physical	physical	ADJ
taxlaw-7406	567	84	civil	civil	ADJ
taxlaw-7406	567	85	rights	right	NOUN
taxlaw-7406	567	86	claim	claim	NOUN
taxlaw-7406	567	87	for	for	ADP
taxlaw-7406	567	88	$	$	SYM
taxlaw-7406	567	89	1,000,000	1,000,000	NUM
taxlaw-7406	567	90	and	and	CCONJ
taxlaw-7406	567	91	paid	pay	VERB
taxlaw-7406	567	92	her	her	PRON
taxlaw-7406	567	93	attorney	attorney	NOUN
taxlaw-7406	567	94	$	$	SYM
taxlaw-7406	567	95	400,000	400,000	NUM
taxlaw-7406	567	96	would	would	AUX
taxlaw-7406	567	97	pay	pay	VERB
taxlaw-7406	567	98	zero	zero	NUM
taxlaw-7406	567	99	tax	tax	NOUN
taxlaw-7406	567	100	despite	despite	SCONJ
taxlaw-7406	567	101	receiving	receive	VERB
taxlaw-7406	567	102	a	a	DET
taxlaw-7406	567	103	net	net	ADJ
taxlaw-7406	567	104	settlement	settlement	NOUN
taxlaw-7406	567	105	of	of	ADP
taxlaw-7406	567	106	$	$	SYM
taxlaw-7406	567	107	600,000	600,000	NUM
taxlaw-7406	567	108	.	.	PUNCT
taxlaw-7406	568	1	while	while	SCONJ
taxlaw-7406	568	2	the	the	DET
taxlaw-7406	568	3	2003	2003	NUM
taxlaw-7406	568	4	house	house	NOUN
taxlaw-7406	568	5	bill	bill	NOUN
taxlaw-7406	568	6	was	be	AUX
taxlaw-7406	568	7	never	never	ADV
taxlaw-7406	568	8	enacted	enact	VERB
taxlaw-7406	568	9	,	,	PUNCT
taxlaw-7406	568	10	later	later	PROPN
taxlaw-7406	568	11	senate	senate	PROPN
taxlaw-7406	568	12	bills	bill	NOUN
taxlaw-7406	568	13	used	use	VERB
taxlaw-7406	568	14	the	the	DET
taxlaw-7406	568	15	2003	2003	NUM
taxlaw-7406	568	16	house	house	NOUN
taxlaw-7406	568	17	bill	bill	NOUN
taxlaw-7406	568	18	as	as	ADP
taxlaw-7406	568	19	a	a	DET
taxlaw-7406	568	20	starting	starting	NOUN
taxlaw-7406	568	21	point	point	NOUN
taxlaw-7406	568	22	for	for	ADP
taxlaw-7406	568	23	amending	amend	VERB
taxlaw-7406	568	24	the	the	DET
taxlaw-7406	568	25	code	code	NOUN
taxlaw-7406	568	26	to	to	PART
taxlaw-7406	568	27	allow	allow	VERB
taxlaw-7406	568	28	specified	specified	ADJ
taxlaw-7406	568	29	claimants	claimant	NOUN
taxlaw-7406	568	30	abovethe	abovethe	NOUN
taxlaw-7406	568	31	-	-	PUNCT
taxlaw-7406	568	32	line	line	NOUN
taxlaw-7406	568	33	deductions	deduction	NOUN
taxlaw-7406	568	34	for	for	ADP
taxlaw-7406	568	35	legal	legal	ADJ
taxlaw-7406	568	36	costs.131	costs.131	INTJ
taxlaw-7406	568	37	these	these	DET
taxlaw-7406	568	38	senate	senate	PROPN
taxlaw-7406	568	39	bills	bill	NOUN
taxlaw-7406	568	40	added	add	VERB
taxlaw-7406	568	41	garden	garden	NOUN
taxlaw-7406	568	42	-	-	PUNCT
taxlaw-7406	568	43	variety	variety	NOUN
taxlaw-7406	568	44	employment	employment	NOUN
taxlaw-7406	568	45	claims	claim	NOUN
taxlaw-7406	568	46	(	(	PUNCT
taxlaw-7406	568	47	i.e.	i.e.	X
taxlaw-7406	568	48	,	,	PUNCT
taxlaw-7406	568	49	those	those	PRON
taxlaw-7406	568	50	not	not	PART
taxlaw-7406	568	51	based	base	VERB
taxlaw-7406	568	52	on	on	ADP
taxlaw-7406	568	53	alleged	allege	VERB
taxlaw-7406	568	54	discrimination	discrimination	NOUN
taxlaw-7406	568	55	or	or	CCONJ
taxlaw-7406	568	56	retaliation132	retaliation132	PROPN
taxlaw-7406	568	57	)	)	PUNCT
taxlaw-7406	568	58	to	to	ADP
taxlaw-7406	568	59	the	the	DET
taxlaw-7406	568	60	list	list	NOUN
taxlaw-7406	568	61	and	and	CCONJ
taxlaw-7406	568	62	121	121	NUM
taxlaw-7406	568	63	banaitis	banaitis	NOUN
taxlaw-7406	568	64	v.	v.	ADP
taxlaw-7406	568	65	comm’r	comm’r	NOUN
taxlaw-7406	568	66	,	,	PUNCT
taxlaw-7406	568	67	340	340	NUM
taxlaw-7406	568	68	f.3d	f.3d	NUM
taxlaw-7406	568	69	1074	1074	NUM
taxlaw-7406	568	70	(	(	PUNCT
taxlaw-7406	568	71	9th	9th	ADJ
taxlaw-7406	568	72	cir	cir	NOUN
taxlaw-7406	568	73	.	.	PROPN
taxlaw-7406	568	74	2003	2003	NUM
taxlaw-7406	568	75	)	)	PUNCT
taxlaw-7406	568	76	,	,	PUNCT
taxlaw-7406	568	77	rev’d	rev’d	NOUN
taxlaw-7406	568	78	on	on	ADP
taxlaw-7406	568	79	other	other	ADJ
taxlaw-7406	568	80	grounds	ground	NOUN
taxlaw-7406	568	81	sub	sub	X
taxlaw-7406	568	82	nom	nom	PROPN
taxlaw-7406	568	83	.	.	PROPN
taxlaw-7406	568	84	banks	bank	NOUN
taxlaw-7406	568	85	,	,	PUNCT
taxlaw-7406	568	86	543	543	NUM
taxlaw-7406	568	87	u.s	u.s	PROPN
taxlaw-7406	568	88	.	.	PROPN
taxlaw-7406	568	89	at	at	ADP
taxlaw-7406	568	90	439	439	NUM
taxlaw-7406	568	91	.	.	PUNCT
taxlaw-7406	568	92	122	122	NUM
taxlaw-7406	568	93	see	see	VERB
taxlaw-7406	568	94	joanna	joanna	PROPN
taxlaw-7406	568	95	laine	laine	PROPN
taxlaw-7406	568	96	,	,	PUNCT
taxlaw-7406	568	97	consumer	consumer	NOUN
taxlaw-7406	568	98	protection	protection	NOUN
taxlaw-7406	568	99	and	and	CCONJ
taxlaw-7406	568	100	tax	tax	NOUN
taxlaw-7406	568	101	law	law	NOUN
taxlaw-7406	568	102	:	:	PUNCT
taxlaw-7406	568	103	how	how	SCONJ
taxlaw-7406	568	104	the	the	DET
taxlaw-7406	568	105	tax	tax	NOUN
taxlaw-7406	568	106	treatment	treatment	NOUN
taxlaw-7406	568	107	of	of	ADP
taxlaw-7406	568	108	attorney	attorney	NOUN
taxlaw-7406	568	109	’s	’s	PART
taxlaw-7406	568	110	fees	fee	NOUN
taxlaw-7406	568	111	undermines	undermine	VERB
taxlaw-7406	568	112	the	the	DET
taxlaw-7406	568	113	fair	fair	ADJ
taxlaw-7406	568	114	debt	debt	NOUN
taxlaw-7406	568	115	collection	collection	NOUN
taxlaw-7406	568	116	practices	practice	NOUN
taxlaw-7406	568	117	act	act	VERB
taxlaw-7406	568	118	,	,	PUNCT
taxlaw-7406	568	119	40	40	NUM
taxlaw-7406	568	120	n.y.u	n.y.u	NOUN
taxlaw-7406	568	121	.	.	PUNCT
taxlaw-7406	569	1	rev	rev	PROPN
taxlaw-7406	569	2	.	.	PROPN
taxlaw-7406	569	3	l.	l.	PROPN
taxlaw-7406	569	4	&	&	CCONJ
taxlaw-7406	569	5	soc	soc	PROPN
taxlaw-7406	569	6	.	.	PUNCT
taxlaw-7406	570	1	change	change	VERB
taxlaw-7406	570	2	721	721	NUM
taxlaw-7406	570	3	,	,	PUNCT
taxlaw-7406	570	4	737	737	NUM
taxlaw-7406	570	5	(	(	PUNCT
taxlaw-7406	570	6	2016	2016	NUM
taxlaw-7406	570	7	)	)	PUNCT
taxlaw-7406	570	8	.	.	PUNCT
taxlaw-7406	571	1	123	123	NUM
taxlaw-7406	572	1	i	i	PRON
taxlaw-7406	572	2	d.	d.	PROPN
taxlaw-7406	572	3	124	124	NUM
taxlaw-7406	572	4	p.m.t.a	p.m.t.a	PROPN
taxlaw-7406	572	5	.	.	PROPN
taxlaw-7406	572	6	2009	2009	NUM
taxlaw-7406	572	7	-	-	SYM
taxlaw-7406	572	8	035	035	NUM
taxlaw-7406	572	9	(	(	PUNCT
taxlaw-7406	572	10	oct	oct	PROPN
taxlaw-7406	572	11	.	.	PROPN
taxlaw-7406	572	12	22	22	NUM
taxlaw-7406	572	13	,	,	PUNCT
taxlaw-7406	572	14	2008	2008	NUM
taxlaw-7406	572	15	)	)	PUNCT
taxlaw-7406	572	16	.	.	PUNCT
taxlaw-7406	573	1	125	125	NUM
taxlaw-7406	573	2	sinyard	sinyard	NOUN
taxlaw-7406	573	3	v.	v.	ADP
taxlaw-7406	573	4	comm’r	comm’r	NOUN
taxlaw-7406	573	5	,	,	PUNCT
taxlaw-7406	573	6	268	268	NUM
taxlaw-7406	573	7	f.3d	f.3d	NUM
taxlaw-7406	573	8	756	756	NUM
taxlaw-7406	573	9	,	,	PUNCT
taxlaw-7406	573	10	758	758	NUM
taxlaw-7406	573	11	-	-	SYM
taxlaw-7406	573	12	59	59	NUM
taxlaw-7406	573	13	(	(	PUNCT
taxlaw-7406	573	14	9th	9th	ADJ
taxlaw-7406	573	15	cir	cir	NOUN
taxlaw-7406	573	16	.	.	PUNCT
taxlaw-7406	573	17	2001	2001	NUM
taxlaw-7406	573	18	)	)	PUNCT
taxlaw-7406	573	19	.	.	PUNCT
taxlaw-7406	574	1	for	for	ADP
taxlaw-7406	574	2	further	further	ADJ
taxlaw-7406	574	3	discussion	discussion	NOUN
taxlaw-7406	574	4	of	of	ADP
taxlaw-7406	574	5	the	the	DET
taxlaw-7406	574	6	feeshifting	feeshifting	NOUN
taxlaw-7406	574	7	/	/	SYM
taxlaw-7406	574	8	sinyard	sinyard	NOUN
taxlaw-7406	574	9	interaction	interaction	NOUN
taxlaw-7406	574	10	,	,	PUNCT
taxlaw-7406	574	11	see	see	VERB
taxlaw-7406	574	12	gregg	gregg	PROPN
taxlaw-7406	574	13	d.	d.	PROPN
taxlaw-7406	574	14	polsky	polsky	PROPN
taxlaw-7406	574	15	&	&	CCONJ
taxlaw-7406	574	16	stephen	stephen	PROPN
taxlaw-7406	574	17	f.	f.	PROPN
taxlaw-7406	574	18	befort	befort	PROPN
taxlaw-7406	574	19	,	,	PUNCT
taxlaw-7406	574	20	employment	employment	NOUN
taxlaw-7406	574	21	discrimination	discrimination	NOUN
taxlaw-7406	574	22	remedies	remedy	NOUN
taxlaw-7406	574	23	and	and	CCONJ
taxlaw-7406	574	24	tax	tax	NOUN
taxlaw-7406	574	25	gross	gross	ADJ
taxlaw-7406	574	26	ups	up	NOUN
taxlaw-7406	574	27	,	,	PUNCT
taxlaw-7406	574	28	90	90	NUM
taxlaw-7406	574	29	iowa	iowa	PROPN
taxlaw-7406	574	30	l.	l.	PROPN
taxlaw-7406	574	31	rev	rev	PROPN
taxlaw-7406	574	32	.	.	PROPN
taxlaw-7406	574	33	67	67	NUM
taxlaw-7406	574	34	,	,	PUNCT
taxlaw-7406	574	35	88	88	NUM
taxlaw-7406	574	36	-	-	SYM
taxlaw-7406	574	37	90	90	NUM
taxlaw-7406	574	38	(	(	PUNCT
taxlaw-7406	574	39	2004	2004	NUM
taxlaw-7406	574	40	)	)	PUNCT
taxlaw-7406	574	41	.	.	PUNCT
taxlaw-7406	575	1	126	126	NUM
taxlaw-7406	575	2	see	see	VERB
taxlaw-7406	575	3	supra	supra	PROPN
taxlaw-7406	575	4	note	note	PROPN
taxlaw-7406	575	5	113	113	NUM
taxlaw-7406	575	6	and	and	CCONJ
taxlaw-7406	575	7	accompanying	accompany	VERB
taxlaw-7406	575	8	text	text	NOUN
taxlaw-7406	575	9	.	.	PUNCT
taxlaw-7406	576	1	127	127	NUM
taxlaw-7406	576	2	i.r.c	i.r.c	NOUN
taxlaw-7406	576	3	§	§	PROPN
taxlaw-7406	576	4	62(a)(20	62(a)(20	NUM
taxlaw-7406	576	5	)	)	PUNCT
taxlaw-7406	576	6	,	,	PUNCT
taxlaw-7406	576	7	(	(	PUNCT
taxlaw-7406	576	8	e)(18	e)(18	NOUN
taxlaw-7406	576	9	)	)	PUNCT
taxlaw-7406	576	10	(	(	PUNCT
taxlaw-7406	576	11	allowing	allow	VERB
taxlaw-7406	576	12	deductions	deduction	NOUN
taxlaw-7406	576	13	for	for	ADP
taxlaw-7406	576	14	civil	civil	ADJ
taxlaw-7406	576	15	rights	right	NOUN
taxlaw-7406	576	16	and	and	CCONJ
taxlaw-7406	576	17	employment	employment	NOUN
taxlaw-7406	576	18	claims	claim	NOUN
taxlaw-7406	576	19	to	to	ADP
taxlaw-7406	576	20	gross	gross	ADJ
taxlaw-7406	576	21	income	income	NOUN
taxlaw-7406	576	22	)	)	PUNCT
taxlaw-7406	576	23	.	.	PUNCT
taxlaw-7406	577	1	128	128	NUM
taxlaw-7406	578	1	i	i	PRON
taxlaw-7406	578	2	d.	d.	PROPN
taxlaw-7406	578	3	129	129	NUM
taxlaw-7406	578	4	civil	civil	ADJ
taxlaw-7406	578	5	rights	right	NOUN
taxlaw-7406	578	6	tax	tax	NOUN
taxlaw-7406	578	7	relief	relief	NOUN
taxlaw-7406	578	8	act	act	NOUN
taxlaw-7406	578	9	of	of	ADP
taxlaw-7406	578	10	2003	2003	NUM
taxlaw-7406	578	11	,	,	PUNCT
taxlaw-7406	578	12	h.r	h.r	PROPN
taxlaw-7406	578	13	.	.	PROPN
taxlaw-7406	578	14	1155	1155	NUM
taxlaw-7406	578	15	,	,	PUNCT
taxlaw-7406	578	16	108th	108th	ADJ
taxlaw-7406	578	17	cong	cong	NOUN
taxlaw-7406	578	18	.	.	PUNCT
taxlaw-7406	579	1	(	(	PUNCT
taxlaw-7406	579	2	2003	2003	NUM
taxlaw-7406	579	3	)	)	PUNCT
taxlaw-7406	579	4	.	.	PUNCT
taxlaw-7406	580	1	the	the	DET
taxlaw-7406	580	2	house	house	PROPN
taxlaw-7406	580	3	bill	bill	NOUN
taxlaw-7406	580	4	was	be	AUX
taxlaw-7406	580	5	also	also	ADV
taxlaw-7406	580	6	simultaneously	simultaneously	ADV
taxlaw-7406	580	7	introduced	introduce	VERB
taxlaw-7406	580	8	in	in	ADP
taxlaw-7406	580	9	the	the	DET
taxlaw-7406	580	10	senate	senate	PROPN
taxlaw-7406	580	11	.	.	PUNCT
taxlaw-7406	581	1	civil	civil	ADJ
taxlaw-7406	581	2	rights	right	NOUN
taxlaw-7406	581	3	tax	tax	NOUN
taxlaw-7406	581	4	relief	relief	NOUN
taxlaw-7406	581	5	act	act	NOUN
taxlaw-7406	581	6	of	of	ADP
taxlaw-7406	581	7	2003	2003	NUM
taxlaw-7406	581	8	,	,	PUNCT
taxlaw-7406	581	9	s.	s.	PROPN
taxlaw-7406	581	10	557	557	NUM
taxlaw-7406	581	11	,	,	PUNCT
taxlaw-7406	581	12	108th	108th	ADJ
taxlaw-7406	581	13	cong	cong	NOUN
taxlaw-7406	581	14	.	.	PUNCT
taxlaw-7406	582	1	(	(	PUNCT
taxlaw-7406	582	2	2003	2003	NUM
taxlaw-7406	582	3	)	)	PUNCT
taxlaw-7406	582	4	.	.	PUNCT
taxlaw-7406	583	1	130	130	NUM
taxlaw-7406	584	1	i	i	PRON
taxlaw-7406	584	2	d.	d.	NOUN
taxlaw-7406	584	3	131	131	NUM
taxlaw-7406	584	4	jobs	job	NOUN
taxlaw-7406	584	5	and	and	CCONJ
taxlaw-7406	584	6	growth	growth	NOUN
taxlaw-7406	584	7	tax	tax	NOUN
taxlaw-7406	584	8	relief	relief	NOUN
taxlaw-7406	584	9	reconciliation	reconciliation	NOUN
taxlaw-7406	584	10	act	act	NOUN
taxlaw-7406	584	11	of	of	ADP
taxlaw-7406	584	12	2003	2003	NUM
taxlaw-7406	584	13	,	,	PUNCT
taxlaw-7406	584	14	s.	s.	PROPN
taxlaw-7406	584	15	1054	1054	NUM
taxlaw-7406	584	16	,	,	PUNCT
taxlaw-7406	584	17	108th	108th	ADJ
taxlaw-7406	584	18	cong	cong	NOUN
taxlaw-7406	584	19	.	.	PUNCT
taxlaw-7406	585	1	§	§	PROPN
taxlaw-7406	585	2	521	521	NUM
taxlaw-7406	585	3	(	(	PUNCT
taxlaw-7406	585	4	2003	2003	NUM
taxlaw-7406	585	5	)	)	PUNCT
taxlaw-7406	585	6	;	;	PUNCT
taxlaw-7406	585	7	jumpstart	jumpstart	VERB
taxlaw-7406	585	8	our	our	PRON
taxlaw-7406	585	9	business	business	NOUN
taxlaw-7406	585	10	strength	strength	NOUN
taxlaw-7406	585	11	(	(	PUNCT
taxlaw-7406	585	12	jobs	job	NOUN
taxlaw-7406	585	13	)	)	PUNCT
taxlaw-7406	585	14	act	act	PROPN
taxlaw-7406	585	15	,	,	PUNCT
taxlaw-7406	585	16	s.	s.	PROPN
taxlaw-7406	585	17	1637	1637	NUM
taxlaw-7406	585	18	,	,	PUNCT
taxlaw-7406	585	19	108th	108th	ADJ
taxlaw-7406	585	20	cong	cong	NOUN
taxlaw-7406	585	21	.	.	PUNCT
taxlaw-7406	586	1	§	§	PROPN
taxlaw-7406	586	2	643	643	NUM
taxlaw-7406	586	3	(	(	PUNCT
taxlaw-7406	586	4	2004	2004	NUM
taxlaw-7406	586	5	)	)	PUNCT
taxlaw-7406	586	6	;	;	PUNCT
taxlaw-7406	586	7	american	american	ADJ
taxlaw-7406	586	8	jobs	jobs	PROPN
taxlaw-7406	586	9	creation	creation	PROPN
taxlaw-7406	586	10	act	act	NOUN
taxlaw-7406	586	11	of	of	ADP
taxlaw-7406	586	12	2004	2004	NUM
taxlaw-7406	586	13	,	,	PUNCT
taxlaw-7406	586	14	pub	pub	NOUN
taxlaw-7406	586	15	.	.	PUNCT
taxlaw-7406	587	1	l.	l.	PROPN
taxlaw-7406	587	2	no	no	INTJ
taxlaw-7406	587	3	.	.	PROPN
taxlaw-7406	588	1	108	108	NUM
taxlaw-7406	588	2	-	-	SYM
taxlaw-7406	588	3	357	357	NUM
taxlaw-7406	588	4	,	,	PUNCT
taxlaw-7406	588	5	§	§	PROPN
taxlaw-7406	588	6	703	703	NUM
taxlaw-7406	588	7	,	,	PUNCT
taxlaw-7406	588	8	118	118	NUM
taxlaw-7406	588	9	stat	stat	NOUN
taxlaw-7406	588	10	.	.	PUNCT
taxlaw-7406	589	1	1418	1418	NUM
taxlaw-7406	589	2	,	,	PUNCT
taxlaw-7406	589	3	1546	1546	NUM
taxlaw-7406	589	4	-	-	SYM
taxlaw-7406	589	5	48	48	NUM
taxlaw-7406	589	6	(	(	PUNCT
taxlaw-7406	589	7	2004	2004	NUM
taxlaw-7406	589	8	)	)	PUNCT
taxlaw-7406	589	9	.	.	PUNCT
taxlaw-7406	590	1	132	132	NUM
taxlaw-7406	590	2	discrimination	discrimination	NOUN
taxlaw-7406	590	3	and	and	CCONJ
taxlaw-7406	590	4	retaliation	retaliation	NOUN
taxlaw-7406	590	5	claims	claim	NOUN
taxlaw-7406	590	6	were	be	AUX
taxlaw-7406	590	7	on	on	ADP
taxlaw-7406	590	8	the	the	DET
taxlaw-7406	590	9	original	original	ADJ
taxlaw-7406	590	10	list	list	NOUN
taxlaw-7406	590	11	.	.	PUNCT
taxlaw-7406	591	1	see	see	VERB
taxlaw-7406	591	2	h.r	h.r	PROPN
taxlaw-7406	591	3	.	.	PROPN
taxlaw-7406	591	4	1155	1155	NUM
taxlaw-7406	591	5	§	§	PROPN
taxlaw-7406	591	6	140(b)(18	140(b)(18	NUM
taxlaw-7406	591	7	)	)	PUNCT
taxlaw-7406	591	8	.	.	PUNCT
taxlaw-7406	592	1	2020	2020	NUM
taxlaw-7406	592	2	]	]	PUNCT
taxlaw-7406	592	3	impact	impact	NOUN
taxlaw-7406	592	4	of	of	ADP
taxlaw-7406	592	5	the	the	DET
taxlaw-7406	592	6	2017	2017	NUM
taxlaw-7406	592	7	tax	tax	NOUN
taxlaw-7406	592	8	act	act	NOUN
taxlaw-7406	592	9	on	on	ADP
taxlaw-7406	592	10	certain	certain	ADJ
taxlaw-7406	592	11	personal	personal	ADJ
taxlaw-7406	592	12	injury	injury	NOUN
taxlaw-7406	592	13	plaintffs	plaintff	NOUN
taxlaw-7406	592	14	49	49	NUM
taxlaw-7406	592	15	changed	change	VERB
taxlaw-7406	592	16	the	the	DET
taxlaw-7406	592	17	“	"	PUNCT
taxlaw-7406	592	18	remedy	remedy	NOUN
taxlaw-7406	592	19	”	"	PUNCT
taxlaw-7406	592	20	from	from	ADP
taxlaw-7406	592	21	full	full	ADJ
taxlaw-7406	592	22	exclusion	exclusion	NOUN
taxlaw-7406	592	23	of	of	ADP
taxlaw-7406	592	24	the	the	DET
taxlaw-7406	592	25	settlement	settlement	NOUN
taxlaw-7406	592	26	to	to	ADP
taxlaw-7406	592	27	allowance	allowance	NOUN
taxlaw-7406	592	28	of	of	ADP
taxlaw-7406	592	29	an	an	DET
taxlaw-7406	592	30	above	above	ADP
taxlaw-7406	592	31	-	-	PUNCT
taxlaw-7406	592	32	theline	theline	NOUN
taxlaw-7406	592	33	deduction.133	deduction.133	NOUN
taxlaw-7406	592	34	there	there	PRON
taxlaw-7406	592	35	is	be	VERB
taxlaw-7406	592	36	no	no	DET
taxlaw-7406	592	37	evidence	evidence	NOUN
taxlaw-7406	592	38	that	that	SCONJ
taxlaw-7406	592	39	legislators	legislator	NOUN
taxlaw-7406	592	40	were	be	AUX
taxlaw-7406	592	41	aware	aware	ADJ
taxlaw-7406	592	42	that	that	SCONJ
taxlaw-7406	592	43	some	some	DET
taxlaw-7406	592	44	remaining	remain	VERB
taxlaw-7406	592	45	claims	claim	NOUN
taxlaw-7406	592	46	slipped	slip	VERB
taxlaw-7406	592	47	through	through	ADP
taxlaw-7406	592	48	the	the	DET
taxlaw-7406	592	49	cracks	crack	NOUN
taxlaw-7406	592	50	and	and	CCONJ
taxlaw-7406	592	51	were	be	AUX
taxlaw-7406	592	52	therefore	therefore	ADV
taxlaw-7406	592	53	still	still	ADV
taxlaw-7406	592	54	subject	subject	ADJ
taxlaw-7406	592	55	to	to	ADP
taxlaw-7406	592	56	the	the	DET
taxlaw-7406	592	57	contingent	contingent	NOUN
taxlaw-7406	592	58	fee	fee	NOUN
taxlaw-7406	592	59	tax	tax	NOUN
taxlaw-7406	592	60	trap	trap	NOUN
taxlaw-7406	592	61	.	.	PUNCT
taxlaw-7406	593	1	the	the	DET
taxlaw-7406	593	2	solution	solution	NOUN
taxlaw-7406	593	3	to	to	ADP
taxlaw-7406	593	4	this	this	DET
taxlaw-7406	593	5	problem	problem	NOUN
taxlaw-7406	593	6	is	be	AUX
taxlaw-7406	593	7	simple	simple	ADJ
taxlaw-7406	593	8	.	.	PUNCT
taxlaw-7406	594	1	instead	instead	ADV
taxlaw-7406	594	2	of	of	ADP
taxlaw-7406	594	3	the	the	DET
taxlaw-7406	594	4	unwieldly	unwieldly	ADJ
taxlaw-7406	594	5	and	and	CCONJ
taxlaw-7406	594	6	noncomprehensive	noncomprehensive	ADJ
taxlaw-7406	594	7	list	list	NOUN
taxlaw-7406	594	8	of	of	ADP
taxlaw-7406	594	9	claims	claim	NOUN
taxlaw-7406	594	10	in	in	ADP
taxlaw-7406	594	11	section	section	NOUN
taxlaw-7406	594	12	62(e	62(e	NUM
taxlaw-7406	594	13	)	)	PUNCT
taxlaw-7406	594	14	,	,	PUNCT
taxlaw-7406	594	15	congress	congress	PROPN
taxlaw-7406	594	16	should	should	AUX
taxlaw-7406	594	17	enact	enact	VERB
taxlaw-7406	594	18	a	a	DET
taxlaw-7406	594	19	provision	provision	NOUN
taxlaw-7406	594	20	that	that	PRON
taxlaw-7406	594	21	confers	confer	NOUN
taxlaw-7406	594	22	above	above	ADP
taxlaw-7406	594	23	-	-	PUNCT
taxlaw-7406	594	24	the	the	DET
taxlaw-7406	594	25	-	-	PUNCT
taxlaw-7406	594	26	line	line	NOUN
taxlaw-7406	594	27	status	status	NOUN
taxlaw-7406	594	28	on	on	ADP
taxlaw-7406	594	29	all	all	DET
taxlaw-7406	594	30	allowable	allowable	ADJ
taxlaw-7406	594	31	deductions	deduction	NOUN
taxlaw-7406	594	32	attributable	attributable	ADJ
taxlaw-7406	594	33	to	to	ADP
taxlaw-7406	594	34	claims	claim	NOUN
taxlaw-7406	594	35	for	for	ADP
taxlaw-7406	594	36	taxable	taxable	ADJ
taxlaw-7406	594	37	damages	damage	NOUN
taxlaw-7406	594	38	.	.	PUNCT
taxlaw-7406	595	1	e.	e.	PROPN
taxlaw-7406	595	2	a	a	DET
taxlaw-7406	595	3	limited	limited	ADJ
taxlaw-7406	595	4	state	state	NOUN
taxlaw-7406	595	5	legislative	legislative	ADJ
taxlaw-7406	595	6	solution	solution	NOUN
taxlaw-7406	595	7	prior	prior	ADV
taxlaw-7406	595	8	to	to	ADP
taxlaw-7406	595	9	the	the	DET
taxlaw-7406	595	10	banks	bank	NOUN
taxlaw-7406	595	11	decision	decision	NOUN
taxlaw-7406	595	12	,	,	PUNCT
taxlaw-7406	595	13	some	some	DET
taxlaw-7406	595	14	states	state	NOUN
taxlaw-7406	595	15	considered	consider	VERB
taxlaw-7406	595	16	amending	amend	VERB
taxlaw-7406	595	17	their	their	PRON
taxlaw-7406	595	18	attorney	attorney	NOUN
taxlaw-7406	595	19	lien	lien	NOUN
taxlaw-7406	595	20	laws	law	NOUN
taxlaw-7406	595	21	in	in	ADP
taxlaw-7406	595	22	an	an	DET
taxlaw-7406	595	23	attempt	attempt	NOUN
taxlaw-7406	595	24	to	to	PART
taxlaw-7406	595	25	bolster	bolster	VERB
taxlaw-7406	595	26	plaintiffs	plaintiff	NOUN
taxlaw-7406	595	27	’	'	PUNCT
taxlaw-7406	595	28	claims	claim	VERB
taxlaw-7406	595	29	that	that	SCONJ
taxlaw-7406	595	30	the	the	DET
taxlaw-7406	595	31	attorney	attorney	NOUN
taxlaw-7406	595	32	fee	fee	NOUN
taxlaw-7406	595	33	portion	portion	NOUN
taxlaw-7406	595	34	of	of	ADP
taxlaw-7406	595	35	a	a	DET
taxlaw-7406	595	36	settlement	settlement	NOUN
taxlaw-7406	595	37	was	be	AUX
taxlaw-7406	595	38	excluded	exclude	VERB
taxlaw-7406	595	39	from	from	ADP
taxlaw-7406	595	40	gross	gross	ADJ
taxlaw-7406	595	41	income.134	income.134	VERB
taxlaw-7406	595	42	the	the	DET
taxlaw-7406	595	43	reasoning	reasoning	NOUN
taxlaw-7406	595	44	of	of	ADP
taxlaw-7406	595	45	banks	bank	NOUN
taxlaw-7406	595	46	foreclosed	foreclose	VERB
taxlaw-7406	595	47	this	this	DET
taxlaw-7406	595	48	strategy.135	strategy.135	NOUN
taxlaw-7406	595	49	nevertheless	nevertheless	ADV
taxlaw-7406	595	50	,	,	PUNCT
taxlaw-7406	595	51	there	there	PRON
taxlaw-7406	595	52	remains	remain	VERB
taxlaw-7406	595	53	a	a	DET
taxlaw-7406	595	54	limited	limited	ADJ
taxlaw-7406	595	55	opportunity	opportunity	NOUN
taxlaw-7406	595	56	for	for	SCONJ
taxlaw-7406	595	57	states	state	NOUN
taxlaw-7406	595	58	to	to	PART
taxlaw-7406	595	59	pass	pass	VERB
taxlaw-7406	595	60	legislation	legislation	NOUN
taxlaw-7406	595	61	that	that	PRON
taxlaw-7406	595	62	would	would	AUX
taxlaw-7406	595	63	offer	offer	VERB
taxlaw-7406	595	64	some	some	DET
taxlaw-7406	595	65	tax	tax	NOUN
taxlaw-7406	595	66	relief	relief	NOUN
taxlaw-7406	595	67	to	to	ADP
taxlaw-7406	595	68	plaintiffs	plaintiff	NOUN
taxlaw-7406	595	69	who	who	PRON
taxlaw-7406	595	70	recover	recover	VERB
taxlaw-7406	595	71	punitive	punitive	ADJ
taxlaw-7406	595	72	damages	damage	NOUN
taxlaw-7406	595	73	.	.	PUNCT
taxlaw-7406	596	1	recall	recall	VERB
taxlaw-7406	596	2	that	that	PRON
taxlaw-7406	596	3	,	,	PUNCT
taxlaw-7406	596	4	while	while	SCONJ
taxlaw-7406	596	5	punitive	punitive	ADJ
taxlaw-7406	596	6	damages	damage	NOUN
taxlaw-7406	596	7	are	be	AUX
taxlaw-7406	596	8	included	include	VERB
taxlaw-7406	596	9	in	in	ADP
taxlaw-7406	596	10	gross	gross	ADJ
taxlaw-7406	596	11	income	income	NOUN
taxlaw-7406	596	12	even	even	ADV
taxlaw-7406	596	13	in	in	ADP
taxlaw-7406	596	14	personal	personal	ADJ
taxlaw-7406	596	15	physical	physical	ADJ
taxlaw-7406	596	16	injury	injury	NOUN
taxlaw-7406	596	17	claims	claim	NOUN
taxlaw-7406	596	18	,	,	PUNCT
taxlaw-7406	596	19	136	136	NUM
taxlaw-7406	596	20	the	the	DET
taxlaw-7406	596	21	attorney	attorney	NOUN
taxlaw-7406	596	22	’s	’s	PART
taxlaw-7406	596	23	fees	fee	NOUN
taxlaw-7406	596	24	allocable	allocable	ADJ
taxlaw-7406	596	25	to	to	ADP
taxlaw-7406	596	26	those	those	DET
taxlaw-7406	596	27	punitive	punitive	ADJ
taxlaw-7406	596	28	damages	damage	NOUN
taxlaw-7406	596	29	are	be	AUX
taxlaw-7406	596	30	often	often	ADV
taxlaw-7406	596	31	characterized	characterize	VERB
taxlaw-7406	596	32	as	as	ADP
taxlaw-7406	596	33	miscellaneous	miscellaneous	ADJ
taxlaw-7406	596	34	itemized	itemize	VERB
taxlaw-7406	596	35	deductions	deduction	NOUN
taxlaw-7406	596	36	and	and	CCONJ
taxlaw-7406	596	37	therefore	therefore	ADV
taxlaw-7406	596	38	are	be	AUX
taxlaw-7406	596	39	disallowed	disallow	VERB
taxlaw-7406	596	40	under	under	ADP
taxlaw-7406	596	41	current	current	ADJ
taxlaw-7406	596	42	law.137	law.137	NOUN
taxlaw-7406	596	43	for	for	ADP
taxlaw-7406	596	44	instance	instance	NOUN
taxlaw-7406	596	45	,	,	PUNCT
taxlaw-7406	596	46	assume	assume	VERB
taxlaw-7406	596	47	that	that	SCONJ
taxlaw-7406	596	48	a	a	DET
taxlaw-7406	596	49	plaintiff	plaintiff	NOUN
taxlaw-7406	596	50	with	with	ADP
taxlaw-7406	596	51	a	a	DET
taxlaw-7406	596	52	personal	personal	ADJ
taxlaw-7406	596	53	physical	physical	ADJ
taxlaw-7406	596	54	injury	injury	NOUN
taxlaw-7406	596	55	claim	claim	NOUN
taxlaw-7406	596	56	receives	receive	VERB
taxlaw-7406	596	57	a	a	DET
taxlaw-7406	596	58	$	$	SYM
taxlaw-7406	596	59	1,000,000	1,000,000	NUM
taxlaw-7406	596	60	settlement	settlement	NOUN
taxlaw-7406	596	61	,	,	PUNCT
taxlaw-7406	596	62	half	half	NOUN
taxlaw-7406	596	63	of	of	ADP
taxlaw-7406	596	64	which	which	PRON
taxlaw-7406	596	65	is	be	AUX
taxlaw-7406	596	66	allocable	allocable	ADJ
taxlaw-7406	596	67	to	to	ADP
taxlaw-7406	596	68	pain	pain	VERB
taxlaw-7406	596	69	and	and	CCONJ
taxlaw-7406	596	70	suffering	suffering	NOUN
taxlaw-7406	596	71	and	and	CCONJ
taxlaw-7406	596	72	half	half	NOUN
taxlaw-7406	596	73	of	of	ADP
taxlaw-7406	596	74	which	which	PRON
taxlaw-7406	596	75	is	be	AUX
taxlaw-7406	596	76	allocable	allocable	ADJ
taxlaw-7406	596	77	to	to	ADP
taxlaw-7406	596	78	punitive	punitive	ADJ
taxlaw-7406	596	79	damages	damage	NOUN
taxlaw-7406	596	80	.	.	PUNCT
taxlaw-7406	597	1	her	her	PRON
taxlaw-7406	597	2	attorney	attorney	NOUN
taxlaw-7406	597	3	is	be	AUX
taxlaw-7406	597	4	entitled	entitle	VERB
taxlaw-7406	597	5	to	to	ADP
taxlaw-7406	597	6	a	a	DET
taxlaw-7406	597	7	$	$	SYM
taxlaw-7406	597	8	400,000	400,000	NUM
taxlaw-7406	597	9	contingent	contingent	NOUN
taxlaw-7406	597	10	fee	fee	NOUN
taxlaw-7406	597	11	.	.	PUNCT
taxlaw-7406	598	1	the	the	DET
taxlaw-7406	598	2	punitive	punitive	ADJ
taxlaw-7406	598	3	damages	damage	NOUN
taxlaw-7406	598	4	of	of	ADP
taxlaw-7406	598	5	$	$	SYM
taxlaw-7406	598	6	500,000	500,000	NUM
taxlaw-7406	598	7	are	be	AUX
taxlaw-7406	598	8	included	include	VERB
taxlaw-7406	598	9	in	in	ADP
taxlaw-7406	598	10	her	her	PRON
taxlaw-7406	598	11	gross	gross	ADJ
taxlaw-7406	598	12	income	income	NOUN
taxlaw-7406	598	13	,	,	PUNCT
taxlaw-7406	598	14	while	while	SCONJ
taxlaw-7406	598	15	the	the	DET
taxlaw-7406	598	16	$	$	SYM
taxlaw-7406	598	17	500,000	500,000	NUM
taxlaw-7406	598	18	for	for	ADP
taxlaw-7406	598	19	pain	pain	NOUN
taxlaw-7406	598	20	and	and	CCONJ
taxlaw-7406	598	21	suffering	suffering	NOUN
taxlaw-7406	598	22	is	be	AUX
taxlaw-7406	598	23	excluded	exclude	VERB
taxlaw-7406	598	24	.	.	PUNCT
taxlaw-7406	599	1	because	because	SCONJ
taxlaw-7406	599	2	half	half	NOUN
taxlaw-7406	599	3	of	of	ADP
taxlaw-7406	599	4	the	the	DET
taxlaw-7406	599	5	settlement	settlement	NOUN
taxlaw-7406	599	6	is	be	AUX
taxlaw-7406	599	7	taxed	tax	VERB
taxlaw-7406	599	8	,	,	PUNCT
taxlaw-7406	599	9	half	half	NOUN
taxlaw-7406	599	10	of	of	ADP
taxlaw-7406	599	11	the	the	DET
taxlaw-7406	599	12	contingent	contingent	NOUN
taxlaw-7406	599	13	fee	fee	NOUN
taxlaw-7406	599	14	would	would	AUX
taxlaw-7406	599	15	potentially	potentially	ADV
taxlaw-7406	599	16	be	be	AUX
taxlaw-7406	599	17	deductible	deductible	ADJ
taxlaw-7406	599	18	as	as	ADP
taxlaw-7406	599	19	a	a	DET
taxlaw-7406	599	20	miscellaneous	miscellaneous	ADJ
taxlaw-7406	599	21	itemized	itemize	VERB
taxlaw-7406	599	22	deduction.138	deduction.138	NOUN
taxlaw-7406	599	23	under	under	ADP
taxlaw-7406	599	24	current	current	ADJ
taxlaw-7406	599	25	law	law	NOUN
taxlaw-7406	599	26	,	,	PUNCT
taxlaw-7406	599	27	however	however	ADV
taxlaw-7406	599	28	,	,	PUNCT
taxlaw-7406	599	29	miscellaneous	miscellaneous	ADJ
taxlaw-7406	599	30	itemized	itemize	VERB
taxlaw-7406	599	31	deductions	deduction	NOUN
taxlaw-7406	599	32	are	be	AUX
taxlaw-7406	599	33	disallowed	disallow	VERB
taxlaw-7406	599	34	.	.	PUNCT
taxlaw-7406	600	1	139	139	NUM
taxlaw-7406	600	2	therefore	therefore	ADV
taxlaw-7406	600	3	,	,	PUNCT
taxlaw-7406	600	4	the	the	DET
taxlaw-7406	600	5	plaintiff	plaintiff	NOUN
taxlaw-7406	600	6	would	would	AUX
taxlaw-7406	600	7	end	end	VERB
taxlaw-7406	600	8	up	up	ADP
taxlaw-7406	600	9	paying	pay	VERB
taxlaw-7406	600	10	tax	tax	NOUN
taxlaw-7406	600	11	on	on	ADP
taxlaw-7406	600	12	the	the	DET
taxlaw-7406	600	13	entire	entire	ADJ
taxlaw-7406	600	14	$	$	SYM
taxlaw-7406	600	15	500,000	500,000	NUM
taxlaw-7406	600	16	punitive	punitive	ADJ
taxlaw-7406	600	17	damages	damage	NOUN
taxlaw-7406	600	18	portion	portion	NOUN
taxlaw-7406	600	19	of	of	ADP
taxlaw-7406	600	20	the	the	DET
taxlaw-7406	600	21	settlement	settlement	NOUN
taxlaw-7406	600	22	,	,	PUNCT
taxlaw-7406	600	23	unreduced	unreduce	VERB
taxlaw-7406	600	24	by	by	ADP
taxlaw-7406	600	25	any	any	DET
taxlaw-7406	600	26	part	part	NOUN
taxlaw-7406	600	27	of	of	ADP
taxlaw-7406	600	28	the	the	DET
taxlaw-7406	600	29	contingent	contingent	NOUN
taxlaw-7406	600	30	attorney	attorney	NOUN
taxlaw-7406	600	31	’s	’s	PART
taxlaw-7406	600	32	fees	fee	NOUN
taxlaw-7406	600	33	.	.	PUNCT
taxlaw-7406	601	1	133	133	NUM
taxlaw-7406	601	2	s.	s.	PROPN
taxlaw-7406	601	3	1054	1054	NUM
taxlaw-7406	601	4	§	§	PROPN
taxlaw-7406	601	5	521	521	NUM
taxlaw-7406	601	6	;	;	PUNCT
taxlaw-7406	601	7	s.	s.	PROPN
taxlaw-7406	601	8	1637	1637	NUM
taxlaw-7406	601	9	§	§	PROPN
taxlaw-7406	601	10	703	703	NUM
taxlaw-7406	601	11	;	;	PUNCT
taxlaw-7406	601	12	§	§	PROPN
taxlaw-7406	601	13	703	703	NUM
taxlaw-7406	601	14	,	,	PUNCT
taxlaw-7406	601	15	118	118	NUM
taxlaw-7406	601	16	stat	stat	NOUN
taxlaw-7406	601	17	.	.	PUNCT
taxlaw-7406	602	1	at	at	ADP
taxlaw-7406	602	2	1546	1546	NUM
taxlaw-7406	602	3	-	-	SYM
taxlaw-7406	602	4	48	48	NUM
taxlaw-7406	602	5	.	.	PUNCT
taxlaw-7406	603	1	134	134	NUM
taxlaw-7406	603	2	see	see	VERB
taxlaw-7406	603	3	stephen	stephen	PROPN
taxlaw-7406	603	4	d.	d.	PROPN
taxlaw-7406	603	5	feldman	feldman	PROPN
taxlaw-7406	603	6	,	,	PUNCT
taxlaw-7406	603	7	comment	comment	NOUN
taxlaw-7406	603	8	,	,	PUNCT
taxlaw-7406	603	9	exclusion	exclusion	NOUN
taxlaw-7406	603	10	of	of	ADP
taxlaw-7406	603	11	contingent	contingent	ADJ
taxlaw-7406	603	12	attorneys	attorney	NOUN
taxlaw-7406	603	13	’	'	PUNCT
taxlaw-7406	603	14	fees	fee	NOUN
taxlaw-7406	603	15	from	from	ADP
taxlaw-7406	603	16	gross	gross	ADJ
taxlaw-7406	603	17	income	income	NOUN
taxlaw-7406	603	18	,	,	PUNCT
taxlaw-7406	603	19	68	68	NUM
taxlaw-7406	603	20	u.	u.	NOUN
taxlaw-7406	603	21	chi	chi	PROPN
taxlaw-7406	603	22	.	.	PUNCT
taxlaw-7406	604	1	l.	l.	PROPN
taxlaw-7406	604	2	rev	rev	PROPN
taxlaw-7406	604	3	.	.	PROPN
taxlaw-7406	604	4	1309	1309	NUM
taxlaw-7406	604	5	,	,	PUNCT
taxlaw-7406	604	6	1317	1317	NUM
taxlaw-7406	604	7	-	-	SYM
taxlaw-7406	604	8	19	19	NUM
taxlaw-7406	604	9	(	(	PUNCT
taxlaw-7406	604	10	2001	2001	NUM
taxlaw-7406	604	11	)	)	PUNCT
taxlaw-7406	604	12	.	.	PUNCT
taxlaw-7406	605	1	prior	prior	ADV
taxlaw-7406	605	2	to	to	ADP
taxlaw-7406	605	3	banks	bank	NOUN
taxlaw-7406	605	4	,	,	PUNCT
taxlaw-7406	605	5	some	some	DET
taxlaw-7406	605	6	circuit	circuit	NOUN
taxlaw-7406	605	7	courts	court	NOUN
taxlaw-7406	605	8	had	have	AUX
taxlaw-7406	605	9	determined	determine	VERB
taxlaw-7406	605	10	that	that	SCONJ
taxlaw-7406	605	11	state	state	NOUN
taxlaw-7406	605	12	attorney	attorney	NOUN
taxlaw-7406	605	13	lien	lien	NOUN
taxlaw-7406	605	14	laws	law	NOUN
taxlaw-7406	605	15	had	have	AUX
taxlaw-7406	605	16	effectively	effectively	ADV
taxlaw-7406	605	17	transferred	transfer	VERB
taxlaw-7406	605	18	the	the	DET
taxlaw-7406	605	19	attorney	attorney	NOUN
taxlaw-7406	605	20	fee	fee	NOUN
taxlaw-7406	605	21	portion	portion	NOUN
taxlaw-7406	605	22	of	of	ADP
taxlaw-7406	605	23	the	the	DET
taxlaw-7406	605	24	claim	claim	NOUN
taxlaw-7406	605	25	and	and	CCONJ
taxlaw-7406	605	26	,	,	PUNCT
taxlaw-7406	605	27	therefore	therefore	ADV
taxlaw-7406	605	28	,	,	PUNCT
taxlaw-7406	605	29	the	the	DET
taxlaw-7406	605	30	plaintiff	plaintiff	NOUN
taxlaw-7406	605	31	was	be	AUX
taxlaw-7406	605	32	required	require	VERB
taxlaw-7406	605	33	to	to	PART
taxlaw-7406	605	34	include	include	VERB
taxlaw-7406	605	35	only	only	ADV
taxlaw-7406	605	36	the	the	DET
taxlaw-7406	605	37	net	net	ADJ
taxlaw-7406	605	38	settlement	settlement	NOUN
taxlaw-7406	605	39	in	in	ADP
taxlaw-7406	605	40	gross	gross	ADJ
taxlaw-7406	605	41	income	income	NOUN
taxlaw-7406	605	42	.	.	PUNCT
taxlaw-7406	606	1	other	other	ADJ
taxlaw-7406	606	2	circuit	circuit	NOUN
taxlaw-7406	606	3	courts	court	NOUN
taxlaw-7406	606	4	had	have	AUX
taxlaw-7406	606	5	rejected	reject	VERB
taxlaw-7406	606	6	that	that	DET
taxlaw-7406	606	7	reasoning	reasoning	NOUN
taxlaw-7406	606	8	.	.	PUNCT
taxlaw-7406	607	1	see	see	VERB
taxlaw-7406	607	2	i	i	PRON
taxlaw-7406	607	3	d.	d.	PROPN
taxlaw-7406	607	4	135	135	NUM
taxlaw-7406	607	5	comm’r	comm’r	NOUN
taxlaw-7406	607	6	v.	v.	ADP
taxlaw-7406	607	7	banks	bank	NOUN
taxlaw-7406	607	8	,	,	PUNCT
taxlaw-7406	607	9	543	543	NUM
taxlaw-7406	607	10	u.s	u.s	PROPN
taxlaw-7406	607	11	.	.	PROPN
taxlaw-7406	607	12	426	426	NUM
taxlaw-7406	607	13	,	,	PUNCT
taxlaw-7406	607	14	437	437	NUM
taxlaw-7406	607	15	(	(	PUNCT
taxlaw-7406	607	16	2005	2005	NUM
taxlaw-7406	607	17	)	)	PUNCT
taxlaw-7406	607	18	(	(	PUNCT
taxlaw-7406	607	19	“	"	PUNCT
taxlaw-7406	607	20	th[e	th[e	PROPN
taxlaw-7406	607	21	]	]	PUNCT
taxlaw-7406	607	22	rule	rule	NOUN
taxlaw-7406	607	23	[	[	PUNCT
taxlaw-7406	607	24	that	that	SCONJ
taxlaw-7406	607	25	plaintiffs	plaintiff	NOUN
taxlaw-7406	607	26	must	must	AUX
taxlaw-7406	607	27	include	include	VERB
taxlaw-7406	607	28	the	the	DET
taxlaw-7406	607	29	attorney	attorney	NOUN
taxlaw-7406	607	30	fee	fee	NOUN
taxlaw-7406	607	31	portion	portion	NOUN
taxlaw-7406	607	32	of	of	ADP
taxlaw-7406	607	33	a	a	DET
taxlaw-7406	607	34	recovery	recovery	NOUN
taxlaw-7406	607	35	in	in	ADP
taxlaw-7406	607	36	gross	gross	ADJ
taxlaw-7406	607	37	income	income	NOUN
taxlaw-7406	607	38	]	]	PUNCT
taxlaw-7406	607	39	applies	apply	VERB
taxlaw-7406	607	40	whether	whether	SCONJ
taxlaw-7406	607	41	or	or	CCONJ
taxlaw-7406	607	42	not	not	PART
taxlaw-7406	607	43	the	the	DET
taxlaw-7406	607	44	attorney	attorney	NOUN
taxlaw-7406	607	45	-	-	PUNCT
taxlaw-7406	607	46	client	client	NOUN
taxlaw-7406	607	47	contract	contract	NOUN
taxlaw-7406	607	48	or	or	CCONJ
taxlaw-7406	607	49	state	state	NOUN
taxlaw-7406	607	50	law	law	NOUN
taxlaw-7406	607	51	confers	confer	VERB
taxlaw-7406	607	52	any	any	DET
taxlaw-7406	607	53	special	special	ADJ
taxlaw-7406	607	54	rights	right	NOUN
taxlaw-7406	607	55	or	or	CCONJ
taxlaw-7406	607	56	protections	protection	NOUN
taxlaw-7406	607	57	on	on	ADP
taxlaw-7406	607	58	the	the	DET
taxlaw-7406	607	59	attorney	attorney	NOUN
taxlaw-7406	607	60	,	,	PUNCT
taxlaw-7406	607	61	so	so	ADV
taxlaw-7406	607	62	long	long	ADV
taxlaw-7406	607	63	as	as	SCONJ
taxlaw-7406	607	64	these	these	DET
taxlaw-7406	607	65	protections	protection	NOUN
taxlaw-7406	607	66	do	do	AUX
taxlaw-7406	607	67	not	not	PART
taxlaw-7406	607	68	alter	alter	VERB
taxlaw-7406	607	69	the	the	DET
taxlaw-7406	607	70	fundamental	fundamental	ADJ
taxlaw-7406	607	71	principal	principal	ADJ
taxlaw-7406	607	72	-	-	PUNCT
taxlaw-7406	607	73	agent	agent	NOUN
taxlaw-7406	607	74	character	character	NOUN
taxlaw-7406	607	75	of	of	ADP
taxlaw-7406	607	76	the	the	DET
taxlaw-7406	607	77	relationship	relationship	NOUN
taxlaw-7406	607	78	.	.	PUNCT
taxlaw-7406	607	79	.	.	PUNCT
taxlaw-7406	607	80	.	.	PUNCT
taxlaw-7406	608	1	state	state	NOUN
taxlaw-7406	608	2	laws	law	NOUN
taxlaw-7406	608	3	vary	vary	VERB
taxlaw-7406	608	4	with	with	ADP
taxlaw-7406	608	5	respect	respect	NOUN
taxlaw-7406	608	6	to	to	ADP
taxlaw-7406	608	7	the	the	DET
taxlaw-7406	608	8	strength	strength	NOUN
taxlaw-7406	608	9	of	of	ADP
taxlaw-7406	608	10	an	an	DET
taxlaw-7406	608	11	attorney	attorney	NOUN
taxlaw-7406	608	12	’s	’s	PART
taxlaw-7406	608	13	security	security	NOUN
taxlaw-7406	608	14	interest	interest	NOUN
taxlaw-7406	608	15	in	in	ADP
taxlaw-7406	608	16	a	a	DET
taxlaw-7406	608	17	contingent	contingent	ADJ
taxlaw-7406	608	18	fee	fee	NOUN
taxlaw-7406	608	19	and	and	CCONJ
taxlaw-7406	608	20	the	the	DET
taxlaw-7406	608	21	remedies	remedy	NOUN
taxlaw-7406	608	22	available	available	ADJ
taxlaw-7406	608	23	to	to	ADP
taxlaw-7406	608	24	an	an	DET
taxlaw-7406	608	25	attorney	attorney	NOUN
taxlaw-7406	608	26	should	should	AUX
taxlaw-7406	608	27	the	the	DET
taxlaw-7406	608	28	client	client	NOUN
taxlaw-7406	608	29	discharge	discharge	VERB
taxlaw-7406	608	30	or	or	CCONJ
taxlaw-7406	608	31	attempt	attempt	VERB
taxlaw-7406	608	32	to	to	PART
taxlaw-7406	608	33	defraud	defraud	VERB
taxlaw-7406	608	34	the	the	DET
taxlaw-7406	608	35	attorney	attorney	NOUN
taxlaw-7406	608	36	.	.	PUNCT
taxlaw-7406	609	1	no	no	DET
taxlaw-7406	609	2	state	state	NOUN
taxlaw-7406	609	3	laws	law	NOUN
taxlaw-7406	609	4	of	of	ADP
taxlaw-7406	609	5	which	which	PRON
taxlaw-7406	609	6	we	we	PRON
taxlaw-7406	609	7	are	be	AUX
taxlaw-7406	609	8	aware	aware	ADJ
taxlaw-7406	609	9	,	,	PUNCT
taxlaw-7406	609	10	however	however	ADV
taxlaw-7406	609	11	,	,	PUNCT
taxlaw-7406	609	12	even	even	ADV
taxlaw-7406	609	13	those	those	PRON
taxlaw-7406	609	14	that	that	PRON
taxlaw-7406	609	15	purport	purport	NOUN
taxlaw-7406	609	16	to	to	PART
taxlaw-7406	609	17	give	give	VERB
taxlaw-7406	609	18	attorneys	attorney	NOUN
taxlaw-7406	609	19	an	an	DET
taxlaw-7406	609	20	‘	'	PUNCT
taxlaw-7406	609	21	ownership	ownership	NOUN
taxlaw-7406	609	22	’	'	PUNCT
taxlaw-7406	609	23	interest	interest	NOUN
taxlaw-7406	609	24	in	in	ADP
taxlaw-7406	609	25	their	their	PRON
taxlaw-7406	609	26	fees	fee	NOUN
taxlaw-7406	609	27	.	.	PUNCT
taxlaw-7406	609	28	.	.	PUNCT
taxlaw-7406	609	29	.	.	PUNCT
taxlaw-7406	610	1	convert	convert	VERB
taxlaw-7406	610	2	the	the	DET
taxlaw-7406	610	3	attorney	attorney	NOUN
taxlaw-7406	610	4	from	from	ADP
taxlaw-7406	610	5	an	an	DET
taxlaw-7406	610	6	agent	agent	NOUN
taxlaw-7406	610	7	to	to	ADP
taxlaw-7406	610	8	a	a	DET
taxlaw-7406	610	9	partner	partner	NOUN
taxlaw-7406	610	10	.	.	PUNCT
taxlaw-7406	610	11	”	"	PUNCT
taxlaw-7406	610	12	)	)	PUNCT
taxlaw-7406	610	13	.	.	PUNCT
taxlaw-7406	611	1	136	136	NUM
taxlaw-7406	611	2	see	see	VERB
taxlaw-7406	611	3	supra	supra	PROPN
taxlaw-7406	611	4	note	note	PROPN
taxlaw-7406	611	5	31	31	NUM
taxlaw-7406	611	6	and	and	CCONJ
taxlaw-7406	611	7	accompanying	accompany	VERB
taxlaw-7406	611	8	text	text	NOUN
taxlaw-7406	611	9	.	.	PUNCT
taxlaw-7406	612	1	137	137	NUM
taxlaw-7406	612	2	see	see	VERB
taxlaw-7406	612	3	§	§	PROPN
taxlaw-7406	612	4	67(g	67(g	NUM
taxlaw-7406	612	5	)	)	PUNCT
taxlaw-7406	612	6	(	(	PUNCT
taxlaw-7406	612	7	disallowing	disallow	VERB
taxlaw-7406	612	8	miscellaneous	miscellaneous	ADJ
taxlaw-7406	612	9	itemized	itemize	VERB
taxlaw-7406	612	10	deductions	deduction	NOUN
taxlaw-7406	612	11	until	until	ADP
taxlaw-7406	612	12	2026	2026	NUM
taxlaw-7406	612	13	)	)	PUNCT
taxlaw-7406	612	14	.	.	PUNCT
taxlaw-7406	613	1	attorney	attorney	NOUN
taxlaw-7406	613	2	’s	’s	PART
taxlaw-7406	613	3	fees	fee	NOUN
taxlaw-7406	613	4	attributable	attributable	ADJ
taxlaw-7406	613	5	to	to	ADP
taxlaw-7406	613	6	punitive	punitive	ADJ
taxlaw-7406	613	7	damages	damage	NOUN
taxlaw-7406	613	8	should	should	AUX
taxlaw-7406	613	9	constitute	constitute	VERB
taxlaw-7406	613	10	above	above	ADP
taxlaw-7406	613	11	-	-	PUNCT
taxlaw-7406	613	12	line	line	NOUN
taxlaw-7406	613	13	-	-	PUNCT
taxlaw-7406	613	14	deductions	deduction	NOUN
taxlaw-7406	613	15	where	where	SCONJ
taxlaw-7406	613	16	the	the	DET
taxlaw-7406	613	17	underlying	underlying	ADJ
taxlaw-7406	613	18	claim	claim	NOUN
taxlaw-7406	613	19	arises	arise	VERB
taxlaw-7406	613	20	out	out	ADP
taxlaw-7406	613	21	of	of	ADP
taxlaw-7406	613	22	the	the	DET
taxlaw-7406	613	23	plaintiff	plaintiff	NOUN
taxlaw-7406	613	24	’s	’s	PART
taxlaw-7406	613	25	trade	trade	NOUN
taxlaw-7406	613	26	or	or	CCONJ
taxlaw-7406	613	27	business	business	NOUN
taxlaw-7406	613	28	.	.	PUNCT
taxlaw-7406	614	1	see	see	VERB
taxlaw-7406	614	2	i.r.c	i.r.c	NOUN
taxlaw-7406	614	3	.	.	PUNCT
taxlaw-7406	615	1	§	§	PROPN
taxlaw-7406	615	2	62(a)(1	62(a)(1	NUM
taxlaw-7406	615	3	)	)	PUNCT
taxlaw-7406	615	4	.	.	PUNCT
taxlaw-7406	616	1	in	in	ADP
taxlaw-7406	616	2	addition	addition	NOUN
taxlaw-7406	616	3	,	,	PUNCT
taxlaw-7406	616	4	attorney	attorney	NOUN
taxlaw-7406	616	5	’s	’s	PART
taxlaw-7406	616	6	fees	fee	NOUN
taxlaw-7406	616	7	attributable	attributable	ADJ
taxlaw-7406	616	8	to	to	ADP
taxlaw-7406	616	9	punitive	punitive	ADJ
taxlaw-7406	616	10	damages	damage	NOUN
taxlaw-7406	616	11	should	should	AUX
taxlaw-7406	616	12	constitute	constitute	VERB
taxlaw-7406	616	13	above	above	ADP
taxlaw-7406	616	14	-	-	PUNCT
taxlaw-7406	616	15	the	the	DET
taxlaw-7406	616	16	-	-	PUNCT
taxlaw-7406	616	17	line	line	NOUN
taxlaw-7406	616	18	deductions	deduction	NOUN
taxlaw-7406	616	19	where	where	SCONJ
taxlaw-7406	616	20	the	the	DET
taxlaw-7406	616	21	claim	claim	NOUN
taxlaw-7406	616	22	arises	arise	VERB
taxlaw-7406	616	23	out	out	ADP
taxlaw-7406	616	24	of	of	ADP
taxlaw-7406	616	25	civil	civil	ADJ
taxlaw-7406	616	26	rights	right	NOUN
taxlaw-7406	616	27	or	or	CCONJ
taxlaw-7406	616	28	employment	employment	NOUN
taxlaw-7406	616	29	claims	claim	NOUN
taxlaw-7406	616	30	described	describe	VERB
taxlaw-7406	616	31	in	in	ADP
taxlaw-7406	616	32	section	section	NOUN
taxlaw-7406	616	33	62(e	62(e	NUM
taxlaw-7406	616	34	)	)	PUNCT
taxlaw-7406	616	35	because	because	SCONJ
taxlaw-7406	616	36	of	of	ADP
taxlaw-7406	616	37	the	the	DET
taxlaw-7406	616	38	broad	broad	ADJ
taxlaw-7406	616	39	“	"	PUNCT
taxlaw-7406	616	40	in	in	ADP
taxlaw-7406	616	41	connection	connection	NOUN
taxlaw-7406	616	42	with	with	ADP
taxlaw-7406	616	43	”	"	PUNCT
taxlaw-7406	616	44	language	language	NOUN
taxlaw-7406	616	45	used	use	VERB
taxlaw-7406	616	46	in	in	ADP
taxlaw-7406	616	47	section	section	NOUN
taxlaw-7406	616	48	62(a)(20	62(a)(20	NUM
taxlaw-7406	616	49	)	)	PUNCT
taxlaw-7406	616	50	.	.	PUNCT
taxlaw-7406	617	1	138	138	NUM
taxlaw-7406	617	2	the	the	DET
taxlaw-7406	617	3	other	other	ADJ
taxlaw-7406	617	4	half	half	NOUN
taxlaw-7406	617	5	is	be	AUX
taxlaw-7406	617	6	flatly	flatly	ADV
taxlaw-7406	617	7	non	non	ADJ
taxlaw-7406	617	8	-	-	ADJ
taxlaw-7406	617	9	deductible	deductible	ADJ
taxlaw-7406	617	10	because	because	SCONJ
taxlaw-7406	617	11	it	it	PRON
taxlaw-7406	617	12	is	be	AUX
taxlaw-7406	617	13	attributable	attributable	ADJ
taxlaw-7406	617	14	to	to	ADP
taxlaw-7406	617	15	the	the	DET
taxlaw-7406	617	16	tax	tax	NOUN
taxlaw-7406	617	17	-	-	PUNCT
taxlaw-7406	617	18	exempt	exempt	ADJ
taxlaw-7406	617	19	recovery	recovery	NOUN
taxlaw-7406	617	20	.	.	PUNCT
taxlaw-7406	618	1	see	see	VERB
taxlaw-7406	618	2	i.r.c	i.r.c	NOUN
taxlaw-7406	618	3	.	.	PUNCT
taxlaw-7406	619	1	§	§	PROPN
taxlaw-7406	619	2	265(a)(1	265(a)(1	PROPN
taxlaw-7406	619	3	)	)	PUNCT
taxlaw-7406	619	4	.	.	PUNCT
taxlaw-7406	620	1	allowing	allow	VERB
taxlaw-7406	620	2	such	such	DET
taxlaw-7406	620	3	a	a	DET
taxlaw-7406	620	4	deduction	deduction	NOUN
taxlaw-7406	620	5	would	would	AUX
taxlaw-7406	620	6	illogically	illogically	ADV
taxlaw-7406	620	7	give	give	VERB
taxlaw-7406	620	8	the	the	DET
taxlaw-7406	620	9	taxpayer	taxpayer	NOUN
taxlaw-7406	620	10	a	a	DET
taxlaw-7406	620	11	double	double	ADJ
taxlaw-7406	620	12	tax	tax	NOUN
taxlaw-7406	620	13	benefit	benefit	NOUN
taxlaw-7406	620	14	:	:	PUNCT
taxlaw-7406	620	15	first	first	ADV
taxlaw-7406	620	16	,	,	PUNCT
taxlaw-7406	620	17	the	the	DET
taxlaw-7406	620	18	$	$	SYM
taxlaw-7406	620	19	500,000	500,000	NUM
taxlaw-7406	620	20	pain	pain	NOUN
taxlaw-7406	620	21	and	and	CCONJ
taxlaw-7406	620	22	suffering	suffering	NOUN
taxlaw-7406	620	23	award	award	NOUN
taxlaw-7406	620	24	would	would	AUX
taxlaw-7406	620	25	not	not	PART
taxlaw-7406	620	26	be	be	AUX
taxlaw-7406	620	27	taxed	tax	VERB
taxlaw-7406	620	28	and	and	CCONJ
taxlaw-7406	620	29	,	,	PUNCT
taxlaw-7406	620	30	second	second	ADJ
taxlaw-7406	620	31	,	,	PUNCT
taxlaw-7406	620	32	the	the	DET
taxlaw-7406	620	33	$	$	SYM
taxlaw-7406	620	34	200,000	200,000	NUM
taxlaw-7406	620	35	attorney	attorney	NOUN
taxlaw-7406	620	36	’s	’s	PART
taxlaw-7406	620	37	fee	fee	NOUN
taxlaw-7406	620	38	attributable	attributable	ADJ
taxlaw-7406	620	39	to	to	ADP
taxlaw-7406	620	40	the	the	DET
taxlaw-7406	620	41	award	award	NOUN
taxlaw-7406	620	42	could	could	AUX
taxlaw-7406	620	43	be	be	AUX
taxlaw-7406	620	44	used	use	VERB
taxlaw-7406	620	45	to	to	PART
taxlaw-7406	620	46	shelter	shelter	VERB
taxlaw-7406	620	47	gross	gross	ADJ
taxlaw-7406	620	48	income	income	NOUN
taxlaw-7406	620	49	from	from	ADP
taxlaw-7406	620	50	other	other	ADJ
taxlaw-7406	620	51	sources	source	NOUN
taxlaw-7406	620	52	(	(	PUNCT
taxlaw-7406	620	53	such	such	ADJ
taxlaw-7406	620	54	as	as	ADP
taxlaw-7406	620	55	wages	wage	NOUN
taxlaw-7406	620	56	)	)	PUNCT
taxlaw-7406	620	57	.	.	PUNCT
taxlaw-7406	621	1	139	139	NUM
taxlaw-7406	621	2	see	see	VERB
taxlaw-7406	621	3	i.r.c	i.r.c	NOUN
taxlaw-7406	621	4	§	§	PROPN
taxlaw-7406	621	5	67(g	67(g	PROPN
taxlaw-7406	621	6	)	)	PUNCT
taxlaw-7406	621	7	(	(	PUNCT
taxlaw-7406	621	8	disallowing	disallow	VERB
taxlaw-7406	621	9	miscellaneous	miscellaneous	ADJ
taxlaw-7406	621	10	itemized	itemize	VERB
taxlaw-7406	621	11	deductions	deduction	NOUN
taxlaw-7406	621	12	until	until	ADP
taxlaw-7406	621	13	2026	2026	NUM
taxlaw-7406	621	14	)	)	PUNCT
taxlaw-7406	621	15	.	.	PUNCT
taxlaw-7406	622	1	50	50	NUM
taxlaw-7406	622	2	columbia	columbia	PROPN
taxlaw-7406	622	3	journal	journal	NOUN
taxlaw-7406	622	4	of	of	ADP
taxlaw-7406	622	5	tax	tax	NOUN
taxlaw-7406	622	6	law	law	NOUN
taxlaw-7406	623	1	[	[	X
taxlaw-7406	623	2	vol	vol	NOUN
taxlaw-7406	623	3	12:27	12:27	NUM
taxlaw-7406	623	4	states	state	NOUN
taxlaw-7406	623	5	that	that	PRON
taxlaw-7406	623	6	have	have	VERB
taxlaw-7406	623	7	a	a	DET
taxlaw-7406	623	8	split	split	ADJ
taxlaw-7406	623	9	-	-	PUNCT
taxlaw-7406	623	10	recovery	recovery	NOUN
taxlaw-7406	623	11	regime	regime	NOUN
taxlaw-7406	623	12	for	for	ADP
taxlaw-7406	623	13	punitive	punitive	ADJ
taxlaw-7406	623	14	damages	damage	NOUN
taxlaw-7406	623	15	could	could	AUX
taxlaw-7406	623	16	amend	amend	VERB
taxlaw-7406	623	17	their	their	PRON
taxlaw-7406	623	18	split	split	ADJ
taxlaw-7406	623	19	-	-	PUNCT
taxlaw-7406	623	20	recovery	recovery	NOUN
taxlaw-7406	623	21	statute	statute	NOUN
taxlaw-7406	623	22	to	to	PART
taxlaw-7406	623	23	ameliorate	ameliorate	VERB
taxlaw-7406	623	24	this	this	DET
taxlaw-7406	623	25	problem	problem	NOUN
taxlaw-7406	623	26	.	.	PUNCT
taxlaw-7406	624	1	in	in	ADP
taxlaw-7406	624	2	a	a	DET
taxlaw-7406	624	3	split	split	ADJ
taxlaw-7406	624	4	-	-	PUNCT
taxlaw-7406	624	5	recovery	recovery	NOUN
taxlaw-7406	624	6	regime	regime	NOUN
taxlaw-7406	624	7	,	,	PUNCT
taxlaw-7406	624	8	a	a	DET
taxlaw-7406	624	9	certain	certain	ADJ
taxlaw-7406	624	10	percentage	percentage	NOUN
taxlaw-7406	624	11	of	of	ADP
taxlaw-7406	624	12	any	any	DET
taxlaw-7406	624	13	punitive	punitive	ADJ
taxlaw-7406	624	14	damages	damage	NOUN
taxlaw-7406	624	15	award	award	NOUN
taxlaw-7406	624	16	is	be	AUX
taxlaw-7406	624	17	remitted	remit	VERB
taxlaw-7406	624	18	directly	directly	ADV
taxlaw-7406	624	19	to	to	ADP
taxlaw-7406	624	20	the	the	DET
taxlaw-7406	624	21	state	state	NOUN
taxlaw-7406	624	22	in	in	ADP
taxlaw-7406	624	23	which	which	PRON
taxlaw-7406	624	24	the	the	DET
taxlaw-7406	624	25	claim	claim	NOUN
taxlaw-7406	624	26	is	be	AUX
taxlaw-7406	624	27	brought.140	brought.140	ADJ
taxlaw-7406	624	28	in	in	ADP
taxlaw-7406	624	29	a	a	DET
taxlaw-7406	624	30	2002	2002	NUM
taxlaw-7406	624	31	chief	chief	ADJ
taxlaw-7406	624	32	counsel	counsel	NOUN
taxlaw-7406	624	33	advice	advice	NOUN
taxlaw-7406	624	34	memorandum	memorandum	NOUN
taxlaw-7406	624	35	(	(	PUNCT
taxlaw-7406	624	36	the	the	DET
taxlaw-7406	624	37	“	"	PUNCT
taxlaw-7406	624	38	2002	2002	NUM
taxlaw-7406	624	39	c.c.a	c.c.a	NOUN
taxlaw-7406	624	40	.	.	PUNCT
taxlaw-7406	624	41	”	"	PUNCT
taxlaw-7406	624	42	)	)	PUNCT
taxlaw-7406	624	43	,	,	PUNCT
taxlaw-7406	624	44	the	the	DET
taxlaw-7406	624	45	irs	irs	PROPN
taxlaw-7406	624	46	determined	determine	VERB
taxlaw-7406	624	47	that	that	SCONJ
taxlaw-7406	624	48	a	a	DET
taxlaw-7406	624	49	plaintiff	plaintiff	NOUN
taxlaw-7406	624	50	is	be	AUX
taxlaw-7406	624	51	not	not	PART
taxlaw-7406	624	52	required	require	VERB
taxlaw-7406	624	53	to	to	PART
taxlaw-7406	624	54	include	include	VERB
taxlaw-7406	624	55	the	the	DET
taxlaw-7406	624	56	state	state	NOUN
taxlaw-7406	624	57	’s	’s	PART
taxlaw-7406	624	58	portion	portion	NOUN
taxlaw-7406	624	59	in	in	ADP
taxlaw-7406	624	60	her	her	PRON
taxlaw-7406	624	61	gross	gross	ADJ
taxlaw-7406	624	62	income	income	NOUN
taxlaw-7406	624	63	because	because	SCONJ
taxlaw-7406	624	64	the	the	DET
taxlaw-7406	624	65	transfer	transfer	NOUN
taxlaw-7406	624	66	to	to	ADP
taxlaw-7406	624	67	the	the	DET
taxlaw-7406	624	68	state	state	NOUN
taxlaw-7406	624	69	occurs	occur	VERB
taxlaw-7406	624	70	by	by	ADP
taxlaw-7406	624	71	operation	operation	NOUN
taxlaw-7406	624	72	of	of	ADP
taxlaw-7406	624	73	law	law	NOUN
taxlaw-7406	624	74	and	and	CCONJ
taxlaw-7406	624	75	therefore	therefore	ADV
taxlaw-7406	624	76	the	the	DET
taxlaw-7406	624	77	plaintiff	plaintiff	NOUN
taxlaw-7406	624	78	has	have	VERB
taxlaw-7406	624	79	“	"	PUNCT
taxlaw-7406	624	80	no	no	DET
taxlaw-7406	624	81	command	command	NOUN
taxlaw-7406	624	82	over	over	ADP
taxlaw-7406	624	83	the	the	DET
taxlaw-7406	624	84	disposition	disposition	NOUN
taxlaw-7406	624	85	”	"	PUNCT
taxlaw-7406	624	86	of	of	ADP
taxlaw-7406	624	87	that	that	DET
taxlaw-7406	624	88	amount.141	amount.141	NOUN
taxlaw-7406	624	89	in	in	ADP
taxlaw-7406	624	90	contrast	contrast	NOUN
taxlaw-7406	624	91	,	,	PUNCT
taxlaw-7406	624	92	the	the	DET
taxlaw-7406	624	93	transfer	transfer	NOUN
taxlaw-7406	624	94	of	of	ADP
taxlaw-7406	624	95	the	the	DET
taxlaw-7406	624	96	attorney	attorney	NOUN
taxlaw-7406	624	97	’s	’s	PART
taxlaw-7406	624	98	fee	fee	NOUN
taxlaw-7406	624	99	portion	portion	NOUN
taxlaw-7406	624	100	is	be	AUX
taxlaw-7406	624	101	the	the	DET
taxlaw-7406	624	102	result	result	NOUN
taxlaw-7406	624	103	of	of	ADP
taxlaw-7406	624	104	the	the	DET
taxlaw-7406	624	105	contingent	contingent	NOUN
taxlaw-7406	624	106	fee	fee	NOUN
taxlaw-7406	624	107	agreement	agreement	NOUN
taxlaw-7406	624	108	,	,	PUNCT
taxlaw-7406	624	109	which	which	PRON
taxlaw-7406	624	110	was	be	AUX
taxlaw-7406	624	111	voluntarily	voluntarily	ADV
taxlaw-7406	624	112	executed	execute	VERB
taxlaw-7406	624	113	by	by	ADP
taxlaw-7406	624	114	the	the	DET
taxlaw-7406	624	115	plaintiff	plaintiff	NOUN
taxlaw-7406	624	116	.	.	PUNCT
taxlaw-7406	625	1	to	to	PART
taxlaw-7406	625	2	illustrate	illustrate	VERB
taxlaw-7406	625	3	,	,	PUNCT
taxlaw-7406	625	4	assume	assume	VERB
taxlaw-7406	625	5	that	that	SCONJ
taxlaw-7406	625	6	,	,	PUNCT
taxlaw-7406	625	7	in	in	ADP
taxlaw-7406	625	8	the	the	DET
taxlaw-7406	625	9	example	example	NOUN
taxlaw-7406	625	10	above	above	ADP
taxlaw-7406	625	11	,	,	PUNCT
taxlaw-7406	625	12	50	50	NUM
taxlaw-7406	625	13	%	%	NOUN
taxlaw-7406	625	14	of	of	ADP
taxlaw-7406	625	15	the	the	DET
taxlaw-7406	625	16	net	net	ADJ
taxlaw-7406	625	17	punitive	punitive	ADJ
taxlaw-7406	625	18	damages	damage	NOUN
taxlaw-7406	625	19	award	award	NOUN
taxlaw-7406	625	20	(	(	PUNCT
taxlaw-7406	625	21	i.e.	i.e.	X
taxlaw-7406	625	22	,	,	PUNCT
taxlaw-7406	625	23	net	net	NOUN
taxlaw-7406	625	24	of	of	ADP
taxlaw-7406	625	25	attorney	attorney	NOUN
taxlaw-7406	625	26	’s	’s	PART
taxlaw-7406	625	27	fees	fee	NOUN
taxlaw-7406	625	28	attributable	attributable	ADJ
taxlaw-7406	625	29	to	to	ADP
taxlaw-7406	625	30	the	the	DET
taxlaw-7406	625	31	punitive	punitive	ADJ
taxlaw-7406	625	32	damages	damage	NOUN
taxlaw-7406	625	33	award	award	NOUN
taxlaw-7406	625	34	)	)	PUNCT
taxlaw-7406	625	35	must	must	AUX
taxlaw-7406	625	36	be	be	AUX
taxlaw-7406	625	37	remitted	remit	VERB
taxlaw-7406	625	38	to	to	ADP
taxlaw-7406	625	39	the	the	DET
taxlaw-7406	625	40	state	state	NOUN
taxlaw-7406	625	41	.	.	PUNCT
taxlaw-7406	626	1	the	the	DET
taxlaw-7406	626	2	$	$	SYM
taxlaw-7406	626	3	1,000,000	1,000,000	NUM
taxlaw-7406	626	4	settlement	settlement	NOUN
taxlaw-7406	626	5	would	would	AUX
taxlaw-7406	626	6	be	be	AUX
taxlaw-7406	626	7	distributed	distribute	VERB
taxlaw-7406	626	8	as	as	SCONJ
taxlaw-7406	626	9	follows	follow	VERB
taxlaw-7406	626	10	:	:	PUNCT
taxlaw-7406	626	11	$	$	SYM
taxlaw-7406	626	12	450,000	450,000	NUM
taxlaw-7406	626	13	to	to	ADP
taxlaw-7406	626	14	the	the	DET
taxlaw-7406	626	15	plaintiff	plaintiff	NOUN
taxlaw-7406	626	16	(	(	PUNCT
taxlaw-7406	626	17	$	$	SYM
taxlaw-7406	626	18	300,000	300,000	NUM
taxlaw-7406	626	19	net	net	ADJ
taxlaw-7406	626	20	compensatory	compensatory	NOUN
taxlaw-7406	626	21	amount	amount	NOUN
taxlaw-7406	626	22	plus	plus	CCONJ
taxlaw-7406	626	23	$	$	SYM
taxlaw-7406	626	24	150,000	150,000	NUM
taxlaw-7406	626	25	net	net	ADJ
taxlaw-7406	626	26	punitive	punitive	ADJ
taxlaw-7406	626	27	amount	amount	NOUN
taxlaw-7406	626	28	)	)	PUNCT
taxlaw-7406	626	29	.	.	PUNCT
taxlaw-7406	627	1	$	$	SYM
taxlaw-7406	627	2	400,000	400,000	NUM
taxlaw-7406	627	3	to	to	ADP
taxlaw-7406	627	4	the	the	DET
taxlaw-7406	627	5	attorney	attorney	NOUN
taxlaw-7406	627	6	(	(	PUNCT
taxlaw-7406	627	7	40	40	NUM
taxlaw-7406	627	8	%	%	NOUN
taxlaw-7406	627	9	of	of	ADP
taxlaw-7406	627	10	$	$	SYM
taxlaw-7406	627	11	1,000,000	1,000,000	NUM
taxlaw-7406	627	12	settlement	settlement	NOUN
taxlaw-7406	627	13	)	)	PUNCT
taxlaw-7406	627	14	.	.	PUNCT
taxlaw-7406	628	1	$	$	SYM
taxlaw-7406	628	2	150,000	150,000	NUM
taxlaw-7406	628	3	to	to	ADP
taxlaw-7406	628	4	the	the	DET
taxlaw-7406	628	5	state	state	NOUN
taxlaw-7406	628	6	(	(	PUNCT
taxlaw-7406	628	7	50	50	NUM
taxlaw-7406	628	8	%	%	NOUN
taxlaw-7406	628	9	of	of	ADP
taxlaw-7406	628	10	(	(	PUNCT
taxlaw-7406	628	11	$	$	SYM
taxlaw-7406	628	12	500,000	500,000	NUM
taxlaw-7406	628	13	punitive	punitive	ADJ
taxlaw-7406	628	14	damages	damage	NOUN
taxlaw-7406	628	15	less	less	ADJ
taxlaw-7406	628	16	$	$	SYM
taxlaw-7406	628	17	200,000	200,000	NUM
taxlaw-7406	628	18	attorney	attorney	NOUN
taxlaw-7406	628	19	’s	’s	PART
taxlaw-7406	628	20	fee	fee	NOUN
taxlaw-7406	628	21	)	)	PUNCT
taxlaw-7406	628	22	)	)	PUNCT
taxlaw-7406	628	23	.	.	PUNCT
taxlaw-7406	629	1	the	the	DET
taxlaw-7406	629	2	plaintiff	plaintiff	NOUN
taxlaw-7406	629	3	would	would	AUX
taxlaw-7406	629	4	be	be	AUX
taxlaw-7406	629	5	able	able	ADJ
taxlaw-7406	629	6	to	to	PART
taxlaw-7406	629	7	exclude	exclude	VERB
taxlaw-7406	629	8	from	from	ADP
taxlaw-7406	629	9	her	her	PRON
taxlaw-7406	629	10	gross	gross	ADJ
taxlaw-7406	629	11	income	income	NOUN
taxlaw-7406	629	12	the	the	DET
taxlaw-7406	629	13	$	$	SYM
taxlaw-7406	629	14	500,000	500,000	NUM
taxlaw-7406	629	15	of	of	ADP
taxlaw-7406	629	16	the	the	DET
taxlaw-7406	629	17	settlement	settlement	NOUN
taxlaw-7406	629	18	that	that	PRON
taxlaw-7406	629	19	represents	represent	VERB
taxlaw-7406	629	20	compensatory	compensatory	ADJ
taxlaw-7406	629	21	damages	damage	NOUN
taxlaw-7406	629	22	.	.	PUNCT
taxlaw-7406	630	1	in	in	ADP
taxlaw-7406	630	2	addition	addition	NOUN
taxlaw-7406	630	3	,	,	PUNCT
taxlaw-7406	630	4	under	under	ADP
taxlaw-7406	630	5	the	the	DET
taxlaw-7406	630	6	2002	2002	NUM
taxlaw-7406	630	7	c.c.a	c.c.a	NOUN
taxlaw-7406	630	8	.	.	PROPN
taxlaw-7406	630	9	,	,	PUNCT
taxlaw-7406	630	10	the	the	DET
taxlaw-7406	630	11	plaintiff	plaintiff	NOUN
taxlaw-7406	630	12	would	would	AUX
taxlaw-7406	630	13	also	also	ADV
taxlaw-7406	630	14	exclude	exclude	VERB
taxlaw-7406	630	15	the	the	DET
taxlaw-7406	630	16	$	$	SYM
taxlaw-7406	630	17	150,000	150,000	NUM
taxlaw-7406	630	18	that	that	PRON
taxlaw-7406	630	19	was	be	AUX
taxlaw-7406	630	20	remitted	remit	VERB
taxlaw-7406	630	21	to	to	ADP
taxlaw-7406	630	22	the	the	DET
taxlaw-7406	630	23	state.142	state.142	PROPN
taxlaw-7406	630	24	only	only	ADV
taxlaw-7406	630	25	the	the	DET
taxlaw-7406	630	26	remaining	remain	VERB
taxlaw-7406	630	27	$	$	SYM
taxlaw-7406	630	28	350,000	350,000	NUM
taxlaw-7406	630	29	would	would	AUX
taxlaw-7406	630	30	be	be	AUX
taxlaw-7406	630	31	included	include	VERB
taxlaw-7406	630	32	in	in	ADP
taxlaw-7406	630	33	gross	gross	ADJ
taxlaw-7406	630	34	income.143	income.143	NOUN
taxlaw-7406	630	35	the	the	DET
taxlaw-7406	630	36	reasoning	reasoning	NOUN
taxlaw-7406	630	37	of	of	ADP
taxlaw-7406	630	38	the	the	DET
taxlaw-7406	630	39	2002	2002	NUM
taxlaw-7406	630	40	c.c.a	c.c.a	NOUN
taxlaw-7406	630	41	.	.	PUNCT
taxlaw-7406	630	42	provides	provide	VERB
taxlaw-7406	630	43	a	a	DET
taxlaw-7406	630	44	potential	potential	ADJ
taxlaw-7406	630	45	avenue	avenue	NOUN
taxlaw-7406	630	46	to	to	PART
taxlaw-7406	630	47	ameliorate	ameliorate	VERB
taxlaw-7406	630	48	the	the	DET
taxlaw-7406	630	49	contingent	contingent	NOUN
taxlaw-7406	630	50	fee	fee	NOUN
taxlaw-7406	630	51	tax	tax	NOUN
taxlaw-7406	630	52	trap	trap	NOUN
taxlaw-7406	630	53	in	in	ADP
taxlaw-7406	630	54	punitive	punitive	ADJ
taxlaw-7406	630	55	damages	damage	NOUN
taxlaw-7406	630	56	cases	case	NOUN
taxlaw-7406	630	57	.	.	PUNCT
taxlaw-7406	631	1	states	state	NOUN
taxlaw-7406	631	2	with	with	ADP
taxlaw-7406	631	3	split	split	ADJ
taxlaw-7406	631	4	-	-	PUNCT
taxlaw-7406	631	5	recovery	recovery	NOUN
taxlaw-7406	631	6	regimes	regime	NOUN
taxlaw-7406	631	7	could	could	AUX
taxlaw-7406	631	8	amend	amend	VERB
taxlaw-7406	631	9	the	the	DET
taxlaw-7406	631	10	existing	exist	VERB
taxlaw-7406	631	11	distribution	distribution	NOUN
taxlaw-7406	631	12	rules	rule	NOUN
taxlaw-7406	631	13	to	to	PART
taxlaw-7406	631	14	provide	provide	VERB
taxlaw-7406	631	15	for	for	ADP
taxlaw-7406	631	16	an	an	DET
taxlaw-7406	631	17	automatic	automatic	ADJ
taxlaw-7406	631	18	payment	payment	NOUN
taxlaw-7406	631	19	to	to	ADP
taxlaw-7406	631	20	the	the	DET
taxlaw-7406	631	21	attorney	attorney	NOUN
taxlaw-7406	631	22	.	.	PUNCT
taxlaw-7406	632	1	a	a	DET
taxlaw-7406	632	2	recent	recent	ADJ
taxlaw-7406	632	3	legislative	legislative	ADJ
taxlaw-7406	632	4	proposal	proposal	NOUN
taxlaw-7406	632	5	in	in	ADP
taxlaw-7406	632	6	oregon	oregon	PROPN
taxlaw-7406	632	7	is	be	AUX
taxlaw-7406	632	8	illustrative.144	illustrative.144	PROPN
taxlaw-7406	632	9	under	under	ADP
taxlaw-7406	632	10	current	current	ADJ
taxlaw-7406	632	11	oregon	oregon	PROPN
taxlaw-7406	632	12	law	law	NOUN
taxlaw-7406	632	13	,	,	PUNCT
taxlaw-7406	632	14	70	70	NUM
taxlaw-7406	632	15	%	%	NOUN
taxlaw-7406	632	16	of	of	ADP
taxlaw-7406	632	17	the	the	DET
taxlaw-7406	632	18	gross	gross	ADJ
taxlaw-7406	632	19	punitive	punitive	ADJ
taxlaw-7406	632	20	damages	damage	NOUN
taxlaw-7406	632	21	award	award	NOUN
taxlaw-7406	632	22	is	be	AUX
taxlaw-7406	632	23	paid	pay	VERB
taxlaw-7406	632	24	to	to	ADP
taxlaw-7406	632	25	the	the	DET
taxlaw-7406	632	26	state.145	state.145	NOUN
taxlaw-7406	632	27	the	the	DET
taxlaw-7406	632	28	remaining	remain	VERB
taxlaw-7406	632	29	30	30	NUM
taxlaw-7406	632	30	%	%	NOUN
taxlaw-7406	632	31	is	be	AUX
taxlaw-7406	632	32	paid	pay	VERB
taxlaw-7406	632	33	to	to	ADP
taxlaw-7406	632	34	the	the	DET
taxlaw-7406	632	35	plaintiff.146	plaintiff.146	NOUN
taxlaw-7406	632	36	the	the	DET
taxlaw-7406	632	37	plaintiff	plaintiff	NOUN
taxlaw-7406	632	38	’s	’s	PART
taxlaw-7406	632	39	attorney	attorney	NOUN
taxlaw-7406	632	40	’s	’s	PART
taxlaw-7406	632	41	fee	fee	NOUN
taxlaw-7406	632	42	is	be	AUX
taxlaw-7406	632	43	paid	pay	VERB
taxlaw-7406	632	44	out	out	ADP
taxlaw-7406	632	45	of	of	ADP
taxlaw-7406	632	46	the	the	DET
taxlaw-7406	632	47	plaintiff	plaintiff	NOUN
taxlaw-7406	632	48	’s	’s	PART
taxlaw-7406	632	49	30	30	NUM
taxlaw-7406	632	50	%	%	NOUN
taxlaw-7406	632	51	award	award	NOUN
taxlaw-7406	632	52	,	,	PUNCT
taxlaw-7406	632	53	but	but	CCONJ
taxlaw-7406	632	54	can	can	AUX
taxlaw-7406	632	55	not	not	PART
taxlaw-7406	632	56	exceed	exceed	VERB
taxlaw-7406	632	57	20	20	NUM
taxlaw-7406	632	58	%	%	NOUN
taxlaw-7406	632	59	of	of	ADP
taxlaw-7406	632	60	the	the	DET
taxlaw-7406	632	61	gross	gross	ADJ
taxlaw-7406	632	62	award.147	award.147	NOUN
taxlaw-7406	632	63	thus	thus	ADV
taxlaw-7406	632	64	,	,	PUNCT
taxlaw-7406	632	65	in	in	ADP
taxlaw-7406	632	66	the	the	DET
taxlaw-7406	632	67	event	event	NOUN
taxlaw-7406	632	68	of	of	ADP
taxlaw-7406	632	69	a	a	DET
taxlaw-7406	632	70	$	$	SYM
taxlaw-7406	632	71	1,000,000	1,000,000	NUM
taxlaw-7406	632	72	punitive	punitive	ADJ
taxlaw-7406	632	73	damages	damage	NOUN
taxlaw-7406	632	74	award	award	NOUN
taxlaw-7406	632	75	and	and	CCONJ
taxlaw-7406	632	76	a	a	DET
taxlaw-7406	632	77	contingent	contingent	NOUN
taxlaw-7406	632	78	fee	fee	NOUN
taxlaw-7406	632	79	percentage	percentage	NOUN
taxlaw-7406	632	80	of	of	ADP
taxlaw-7406	632	81	20	20	NUM
taxlaw-7406	632	82	%	%	NOUN
taxlaw-7406	632	83	or	or	CCONJ
taxlaw-7406	632	84	greater	great	ADJ
taxlaw-7406	632	85	,	,	PUNCT
taxlaw-7406	632	86	$	$	SYM
taxlaw-7406	632	87	700,000	700,000	NUM
taxlaw-7406	632	88	would	would	AUX
taxlaw-7406	632	89	go	go	VERB
taxlaw-7406	632	90	to	to	ADP
taxlaw-7406	632	91	the	the	DET
taxlaw-7406	632	92	state	state	NOUN
taxlaw-7406	632	93	,	,	PUNCT
taxlaw-7406	632	94	$	$	SYM
taxlaw-7406	632	95	100,000	100,000	NUM
taxlaw-7406	632	96	to	to	ADP
taxlaw-7406	632	97	the	the	DET
taxlaw-7406	632	98	plaintiff	plaintiff	NOUN
taxlaw-7406	632	99	,	,	PUNCT
taxlaw-7406	632	100	and	and	CCONJ
taxlaw-7406	632	101	$	$	SYM
taxlaw-7406	632	102	200,000	200,000	NUM
taxlaw-7406	632	103	to	to	ADP
taxlaw-7406	632	104	the	the	DET
taxlaw-7406	632	105	attorney	attorney	NOUN
taxlaw-7406	632	106	.	.	PUNCT
taxlaw-7406	633	1	for	for	ADP
taxlaw-7406	633	2	federal	federal	ADJ
taxlaw-7406	633	3	income	income	NOUN
taxlaw-7406	633	4	tax	tax	NOUN
taxlaw-7406	633	5	purposes	purpose	NOUN
taxlaw-7406	633	6	,	,	PUNCT
taxlaw-7406	633	7	the	the	DET
taxlaw-7406	633	8	plaintiff	plaintiff	NOUN
taxlaw-7406	633	9	would	would	AUX
taxlaw-7406	633	10	include	include	VERB
taxlaw-7406	633	11	$	$	SYM
taxlaw-7406	633	12	300,000	300,000	NUM
taxlaw-7406	633	13	in	in	ADP
taxlaw-7406	633	14	gross	gross	ADJ
taxlaw-7406	633	15	income	income	NOUN
taxlaw-7406	633	16	and	and	CCONJ
taxlaw-7406	633	17	receive	receive	VERB
taxlaw-7406	633	18	no	no	DET
taxlaw-7406	633	19	deductions	deduction	NOUN
taxlaw-7406	633	20	because	because	SCONJ
taxlaw-7406	633	21	of	of	ADP
taxlaw-7406	633	22	the	the	DET
taxlaw-7406	633	23	disallowance	disallowance	NOUN
taxlaw-7406	633	24	of	of	ADP
taxlaw-7406	633	25	miscellaneous	miscellaneous	ADJ
taxlaw-7406	633	26	itemized	itemize	VERB
taxlaw-7406	633	27	deductions	deduction	NOUN
taxlaw-7406	633	28	under	under	ADP
taxlaw-7406	633	29	current	current	ADJ
taxlaw-7406	633	30	law	law	NOUN
taxlaw-7406	633	31	.	.	PUNCT
taxlaw-7406	634	1	if	if	SCONJ
taxlaw-7406	634	2	the	the	DET
taxlaw-7406	634	3	plaintiff	plaintiff	NOUN
taxlaw-7406	634	4	’s	’s	PART
taxlaw-7406	634	5	marginal	marginal	ADJ
taxlaw-7406	634	6	tax	tax	NOUN
taxlaw-7406	634	7	rate	rate	NOUN
taxlaw-7406	634	8	is	be	AUX
taxlaw-7406	634	9	33	33	NUM
taxlaw-7406	634	10	%	%	NOUN
taxlaw-7406	634	11	,	,	PUNCT
taxlaw-7406	634	12	the	the	DET
taxlaw-7406	634	13	plaintiff	plaintiff	NOUN
taxlaw-7406	634	14	would	would	AUX
taxlaw-7406	634	15	end	end	VERB
taxlaw-7406	634	16	up	up	ADP
taxlaw-7406	634	17	with	with	ADP
taxlaw-7406	634	18	no	no	DET
taxlaw-7406	634	19	punitive	punitive	ADJ
taxlaw-7406	634	20	damages	damage	NOUN
taxlaw-7406	634	21	award	award	NOUN
taxlaw-7406	634	22	on	on	ADP
taxlaw-7406	634	23	an	an	DET
taxlaw-7406	634	24	after	after	ADP
taxlaw-7406	634	25	-	-	PUNCT
taxlaw-7406	634	26	tax	tax	NOUN
taxlaw-7406	634	27	basis	basis	NOUN
taxlaw-7406	634	28	.	.	PUNCT
taxlaw-7406	635	1	140	140	NUM
taxlaw-7406	635	2	see	see	VERB
taxlaw-7406	635	3	,	,	PUNCT
taxlaw-7406	635	4	e.g.	e.g.	ADV
taxlaw-7406	635	5	,	,	PUNCT
taxlaw-7406	635	6	or	or	CCONJ
taxlaw-7406	635	7	.	.	PUNCT
taxlaw-7406	636	1	rev	rev	PROPN
taxlaw-7406	636	2	.	.	PROPN
taxlaw-7406	636	3	stat	stat	PROPN
taxlaw-7406	636	4	.	.	PUNCT
taxlaw-7406	637	1	§	§	PROPN
taxlaw-7406	637	2	31.735	31.735	NUM
taxlaw-7406	637	3	(	(	PUNCT
taxlaw-7406	637	4	2020	2020	NUM
taxlaw-7406	637	5	)	)	PUNCT
taxlaw-7406	637	6	.	.	PUNCT
taxlaw-7406	638	1	141	141	NUM
taxlaw-7406	638	2	c.c.a	c.c.a	NOUN
taxlaw-7406	638	3	.	.	PUNCT
taxlaw-7406	638	4	2002	2002	NUM
taxlaw-7406	638	5	-	-	SYM
taxlaw-7406	638	6	46	46	NUM
taxlaw-7406	638	7	-	-	SYM
taxlaw-7406	638	8	003	003	NUM
taxlaw-7406	638	9	4	4	NUM
taxlaw-7406	638	10	(	(	PUNCT
taxlaw-7406	638	11	aug	aug	PROPN
taxlaw-7406	638	12	.	.	PROPN
taxlaw-7406	638	13	1	1	NUM
taxlaw-7406	638	14	,	,	PUNCT
taxlaw-7406	638	15	2002	2002	NUM
taxlaw-7406	638	16	)	)	PUNCT
taxlaw-7406	638	17	.	.	PUNCT
taxlaw-7406	639	1	142	142	NUM
taxlaw-7406	640	1	i	i	PRON
taxlaw-7406	640	2	d.	d.	PROPN
taxlaw-7406	640	3	143	143	NUM
taxlaw-7406	640	4	the	the	DET
taxlaw-7406	640	5	2002	2002	NUM
taxlaw-7406	640	6	c.c.a	c.c.a	NOUN
taxlaw-7406	640	7	.	.	PUNCT
taxlaw-7406	640	8	also	also	ADV
taxlaw-7406	640	9	determined	determine	VERB
taxlaw-7406	640	10	that	that	SCONJ
taxlaw-7406	640	11	the	the	DET
taxlaw-7406	640	12	taxpayer	taxpayer	NOUN
taxlaw-7406	640	13	could	could	AUX
taxlaw-7406	640	14	claim	claim	VERB
taxlaw-7406	640	15	a	a	DET
taxlaw-7406	640	16	deduction	deduction	NOUN
taxlaw-7406	640	17	for	for	ADP
taxlaw-7406	640	18	the	the	DET
taxlaw-7406	640	19	attorney	attorney	NOUN
taxlaw-7406	640	20	fee	fee	NOUN
taxlaw-7406	640	21	portion	portion	NOUN
taxlaw-7406	640	22	of	of	ADP
taxlaw-7406	640	23	the	the	DET
taxlaw-7406	640	24	award	award	NOUN
taxlaw-7406	640	25	that	that	PRON
taxlaw-7406	640	26	was	be	AUX
taxlaw-7406	640	27	attributable	attributable	ADJ
taxlaw-7406	640	28	to	to	ADP
taxlaw-7406	640	29	the	the	DET
taxlaw-7406	640	30	state	state	NOUN
taxlaw-7406	640	31	’s	’s	PART
taxlaw-7406	640	32	portion	portion	NOUN
taxlaw-7406	640	33	of	of	ADP
taxlaw-7406	640	34	the	the	DET
taxlaw-7406	640	35	recovery	recovery	NOUN
taxlaw-7406	640	36	.	.	PUNCT
taxlaw-7406	641	1	therefore	therefore	ADV
taxlaw-7406	641	2	,	,	PUNCT
taxlaw-7406	641	3	the	the	DET
taxlaw-7406	641	4	plaintiff	plaintiff	NOUN
taxlaw-7406	641	5	could	could	AUX
taxlaw-7406	641	6	claim	claim	VERB
taxlaw-7406	641	7	a	a	DET
taxlaw-7406	641	8	deduction	deduction	NOUN
taxlaw-7406	641	9	for	for	ADP
taxlaw-7406	641	10	the	the	DET
taxlaw-7406	641	11	full	full	ADJ
taxlaw-7406	641	12	$	$	SYM
taxlaw-7406	641	13	200,000	200,000	NUM
taxlaw-7406	641	14	attorney	attorney	NOUN
taxlaw-7406	641	15	fee	fee	NOUN
taxlaw-7406	641	16	attributable	attributable	ADJ
taxlaw-7406	641	17	to	to	ADP
taxlaw-7406	641	18	punitive	punitive	ADJ
taxlaw-7406	641	19	damages	damage	NOUN
taxlaw-7406	641	20	.	.	PUNCT
taxlaw-7406	642	1	i	i	PRON
taxlaw-7406	642	2	d.	d.	PROPN
taxlaw-7406	642	3	at	at	ADP
taxlaw-7406	642	4	4	4	NUM
taxlaw-7406	642	5	-	-	SYM
taxlaw-7406	642	6	5	5	NUM
taxlaw-7406	642	7	.	.	PUNCT
taxlaw-7406	643	1	this	this	DET
taxlaw-7406	643	2	deduction	deduction	NOUN
taxlaw-7406	643	3	,	,	PUNCT
taxlaw-7406	643	4	however	however	ADV
taxlaw-7406	643	5	,	,	PUNCT
taxlaw-7406	643	6	would	would	AUX
taxlaw-7406	643	7	constitute	constitute	VERB
taxlaw-7406	643	8	a	a	DET
taxlaw-7406	643	9	miscellaneous	miscellaneous	ADJ
taxlaw-7406	643	10	itemized	itemize	VERB
taxlaw-7406	643	11	deduction	deduction	NOUN
taxlaw-7406	643	12	and	and	CCONJ
taxlaw-7406	643	13	would	would	AUX
taxlaw-7406	643	14	therefore	therefore	ADV
taxlaw-7406	643	15	,	,	PUNCT
taxlaw-7406	643	16	under	under	ADP
taxlaw-7406	643	17	current	current	ADJ
taxlaw-7406	643	18	law	law	NOUN
taxlaw-7406	643	19	,	,	PUNCT
taxlaw-7406	643	20	be	be	AUX
taxlaw-7406	643	21	disallowed	disallow	VERB
taxlaw-7406	643	22	.	.	PUNCT
taxlaw-7406	644	1	i.r.c	i.r.c	NOUN
taxlaw-7406	644	2	.	.	PUNCT
taxlaw-7406	645	1	§	§	PROPN
taxlaw-7406	645	2	67(g	67(g	NUM
taxlaw-7406	645	3	)	)	PUNCT
taxlaw-7406	645	4	.	.	PUNCT
taxlaw-7406	646	1	at	at	ADP
taxlaw-7406	646	2	the	the	DET
taxlaw-7406	646	3	time	time	NOUN
taxlaw-7406	646	4	of	of	ADP
taxlaw-7406	646	5	the	the	DET
taxlaw-7406	646	6	c.c.a	c.c.a	NOUN
taxlaw-7406	646	7	.	.	PROPN
taxlaw-7406	646	8	’s	’s	PART
taxlaw-7406	646	9	publication	publication	NOUN
taxlaw-7406	646	10	,	,	PUNCT
taxlaw-7406	646	11	miscellaneous	miscellaneous	ADJ
taxlaw-7406	646	12	itemized	itemize	VERB
taxlaw-7406	646	13	deductions	deduction	NOUN
taxlaw-7406	646	14	were	be	AUX
taxlaw-7406	646	15	deductible	deductible	ADJ
taxlaw-7406	646	16	to	to	ADP
taxlaw-7406	646	17	the	the	DET
taxlaw-7406	646	18	extent	extent	NOUN
taxlaw-7406	646	19	they	they	PRON
taxlaw-7406	646	20	exceeded	exceed	VERB
taxlaw-7406	646	21	2	2	NUM
taxlaw-7406	646	22	%	%	NOUN
taxlaw-7406	646	23	of	of	ADP
taxlaw-7406	646	24	adjusted	adjust	VERB
taxlaw-7406	646	25	gross	gross	ADJ
taxlaw-7406	646	26	income	income	NOUN
taxlaw-7406	646	27	and	and	CCONJ
taxlaw-7406	646	28	were	be	AUX
taxlaw-7406	646	29	disallowed	disallow	VERB
taxlaw-7406	646	30	entirely	entirely	ADV
taxlaw-7406	646	31	for	for	ADP
taxlaw-7406	646	32	amt	amt	PROPN
taxlaw-7406	646	33	purposes	purpose	NOUN
taxlaw-7406	646	34	.	.	PUNCT
taxlaw-7406	647	1	i.r.c	i.r.c	NOUN
taxlaw-7406	647	2	.	.	PUNCT
taxlaw-7406	648	1	§	§	PROPN
taxlaw-7406	648	2	62(a	62(a	PROPN
taxlaw-7406	648	3	)	)	PUNCT
taxlaw-7406	648	4	;	;	PUNCT
taxlaw-7406	649	1	i.r.c	i.r.c	NOUN
taxlaw-7406	649	2	.	.	PUNCT
taxlaw-7406	650	1	§	§	PROPN
taxlaw-7406	650	2	56(b)(1)(a)(i	56(b)(1)(a)(i	NUM
taxlaw-7406	650	3	)	)	PUNCT
taxlaw-7406	650	4	.	.	PUNCT
taxlaw-7406	651	1	144	144	NUM
taxlaw-7406	651	2	s.	s.	PROPN
taxlaw-7406	651	3	874	874	NUM
taxlaw-7406	651	4	,	,	PUNCT
taxlaw-7406	651	5	80th	80th	ADJ
taxlaw-7406	651	6	leg	leg	NOUN
taxlaw-7406	651	7	.	.	PUNCT
taxlaw-7406	652	1	assemb	assemb	NOUN
taxlaw-7406	652	2	.	.	PUNCT
taxlaw-7406	653	1	,	,	PUNCT
taxlaw-7406	653	2	reg	reg	PROPN
taxlaw-7406	653	3	.	.	PUNCT
taxlaw-7406	653	4	sess	sess	PROPN
taxlaw-7406	653	5	.	.	PUNCT
taxlaw-7406	654	1	(	(	PUNCT
taxlaw-7406	654	2	or	or	CCONJ
taxlaw-7406	654	3	.	.	PUNCT
taxlaw-7406	655	1	2019	2019	NUM
taxlaw-7406	655	2	)	)	PUNCT
taxlaw-7406	655	3	.	.	PUNCT
taxlaw-7406	656	1	145	145	NUM
taxlaw-7406	656	2	or	or	CCONJ
taxlaw-7406	656	3	.	.	PUNCT
taxlaw-7406	657	1	rev	rev	PROPN
taxlaw-7406	657	2	.	.	PROPN
taxlaw-7406	657	3	stat	stat	PROPN
taxlaw-7406	657	4	.	.	PUNCT
taxlaw-7406	658	1	§	§	PROPN
taxlaw-7406	658	2	31.735(1)(a	31.735(1)(a	NUM
taxlaw-7406	658	3	)	)	PUNCT
taxlaw-7406	658	4	.	.	PUNCT
taxlaw-7406	659	1	146	146	NUM
taxlaw-7406	660	1	i	i	PRON
taxlaw-7406	660	2	d.	d.	PROPN
taxlaw-7406	660	3	147	147	NUM
taxlaw-7406	661	1	i	i	PRON
taxlaw-7406	661	2	d.	d.	PROPN
taxlaw-7406	661	3	2020	2020	NUM
taxlaw-7406	661	4	]	]	PUNCT
taxlaw-7406	661	5	impact	impact	NOUN
taxlaw-7406	661	6	of	of	ADP
taxlaw-7406	661	7	the	the	DET
taxlaw-7406	661	8	2017	2017	NUM
taxlaw-7406	661	9	tax	tax	NOUN
taxlaw-7406	661	10	act	act	NOUN
taxlaw-7406	661	11	on	on	ADP
taxlaw-7406	661	12	certain	certain	ADJ
taxlaw-7406	661	13	personal	personal	ADJ
taxlaw-7406	661	14	injury	injury	NOUN
taxlaw-7406	661	15	plaintffs	plaintff	NOUN
taxlaw-7406	661	16	51	51	NUM
taxlaw-7406	661	17	oregon	oregon	PROPN
taxlaw-7406	661	18	senate	senate	PROPN
taxlaw-7406	661	19	bill	bill	PROPN
taxlaw-7406	661	20	874	874	NUM
taxlaw-7406	661	21	would	would	AUX
taxlaw-7406	661	22	substantially	substantially	ADV
taxlaw-7406	661	23	alter	alter	VERB
taxlaw-7406	661	24	this	this	DET
taxlaw-7406	661	25	regime.148	regime.148	NOUN
taxlaw-7406	661	26	any	any	DET
taxlaw-7406	661	27	punitive	punitive	ADJ
taxlaw-7406	661	28	damages	damage	NOUN
taxlaw-7406	661	29	recovery	recovery	NOUN
taxlaw-7406	661	30	would	would	AUX
taxlaw-7406	661	31	first	first	ADV
taxlaw-7406	661	32	repay	repay	VERB
taxlaw-7406	661	33	costs	cost	NOUN
taxlaw-7406	661	34	incurred	incur	VERB
taxlaw-7406	661	35	in	in	ADP
taxlaw-7406	661	36	the	the	DET
taxlaw-7406	661	37	recovery	recovery	NOUN
taxlaw-7406	661	38	of	of	ADP
taxlaw-7406	661	39	punitive	punitive	ADJ
taxlaw-7406	661	40	damages	damage	NOUN
taxlaw-7406	661	41	,	,	PUNCT
taxlaw-7406	661	42	such	such	ADJ
taxlaw-7406	661	43	as	as	ADP
taxlaw-7406	661	44	court	court	NOUN
taxlaw-7406	661	45	costs	cost	NOUN
taxlaw-7406	661	46	and	and	CCONJ
taxlaw-7406	661	47	expert	expert	ADJ
taxlaw-7406	661	48	witness	witness	NOUN
taxlaw-7406	661	49	fees.149	fees.149	NOUN
taxlaw-7406	661	50	the	the	DET
taxlaw-7406	661	51	remaining	remain	VERB
taxlaw-7406	661	52	amount	amount	NOUN
taxlaw-7406	661	53	would	would	AUX
taxlaw-7406	661	54	be	be	AUX
taxlaw-7406	661	55	divided	divide	VERB
taxlaw-7406	661	56	equally	equally	ADV
taxlaw-7406	661	57	(	(	PUNCT
taxlaw-7406	661	58	one	one	NUM
taxlaw-7406	661	59	-	-	PUNCT
taxlaw-7406	661	60	third	third	NOUN
taxlaw-7406	661	61	each	each	PRON
taxlaw-7406	661	62	)	)	PUNCT
taxlaw-7406	661	63	to	to	ADP
taxlaw-7406	661	64	the	the	DET
taxlaw-7406	661	65	plaintiff	plaintiff	NOUN
taxlaw-7406	661	66	,	,	PUNCT
taxlaw-7406	661	67	the	the	DET
taxlaw-7406	661	68	plaintiff	plaintiff	NOUN
taxlaw-7406	661	69	’s	’s	PART
taxlaw-7406	661	70	attorney	attorney	NOUN
taxlaw-7406	661	71	,	,	PUNCT
taxlaw-7406	661	72	and	and	CCONJ
taxlaw-7406	661	73	the	the	DET
taxlaw-7406	661	74	state	state	NOUN
taxlaw-7406	661	75	.	.	PUNCT
taxlaw-7406	662	1	150	150	NUM
taxlaw-7406	663	1	if	if	SCONJ
taxlaw-7406	663	2	$	$	SYM
taxlaw-7406	663	3	1,000,000	1,000,000	NUM
taxlaw-7406	663	4	is	be	AUX
taxlaw-7406	663	5	recovered	recover	VERB
taxlaw-7406	663	6	as	as	ADP
taxlaw-7406	663	7	punitive	punitive	ADJ
taxlaw-7406	663	8	damages	damage	NOUN
taxlaw-7406	663	9	(	(	PUNCT
taxlaw-7406	663	10	assuming	assume	VERB
taxlaw-7406	663	11	no	no	DET
taxlaw-7406	663	12	costs	cost	NOUN
taxlaw-7406	663	13	)	)	PUNCT
taxlaw-7406	663	14	,	,	PUNCT
taxlaw-7406	663	15	approximately	approximately	ADV
taxlaw-7406	663	16	$	$	SYM
taxlaw-7406	663	17	333,333	333,333	NUM
taxlaw-7406	663	18	would	would	AUX
taxlaw-7406	663	19	go	go	VERB
taxlaw-7406	663	20	to	to	ADP
taxlaw-7406	663	21	each	each	PRON
taxlaw-7406	663	22	.	.	PUNCT
taxlaw-7406	664	1	for	for	ADP
taxlaw-7406	664	2	federal	federal	ADJ
taxlaw-7406	664	3	income	income	NOUN
taxlaw-7406	664	4	tax	tax	NOUN
taxlaw-7406	664	5	purposes	purpose	NOUN
taxlaw-7406	664	6	,	,	PUNCT
taxlaw-7406	664	7	under	under	ADP
taxlaw-7406	664	8	the	the	DET
taxlaw-7406	664	9	reasoning	reasoning	NOUN
taxlaw-7406	664	10	in	in	ADP
taxlaw-7406	664	11	the	the	DET
taxlaw-7406	664	12	2002	2002	NUM
taxlaw-7406	664	13	c.c.a	c.c.a	NOUN
taxlaw-7406	664	14	.	.	PROPN
taxlaw-7406	664	15	,	,	PUNCT
taxlaw-7406	664	16	the	the	DET
taxlaw-7406	664	17	plaintiff	plaintiff	NOUN
taxlaw-7406	664	18	would	would	AUX
taxlaw-7406	664	19	be	be	AUX
taxlaw-7406	664	20	required	require	VERB
taxlaw-7406	664	21	to	to	PART
taxlaw-7406	664	22	include	include	VERB
taxlaw-7406	664	23	only	only	ADV
taxlaw-7406	664	24	her	her	PRON
taxlaw-7406	664	25	$	$	SYM
taxlaw-7406	664	26	333,333	333,333	NUM
taxlaw-7406	664	27	share	share	NOUN
taxlaw-7406	664	28	in	in	ADP
taxlaw-7406	664	29	gross	gross	ADJ
taxlaw-7406	664	30	income	income	NOUN
taxlaw-7406	664	31	because	because	SCONJ
taxlaw-7406	664	32	the	the	DET
taxlaw-7406	664	33	transfer	transfer	NOUN
taxlaw-7406	664	34	of	of	ADP
taxlaw-7406	664	35	the	the	DET
taxlaw-7406	664	36	remaining	remain	VERB
taxlaw-7406	664	37	amount	amount	NOUN
taxlaw-7406	664	38	occurs	occur	VERB
taxlaw-7406	664	39	by	by	ADP
taxlaw-7406	664	40	operation	operation	NOUN
taxlaw-7406	664	41	of	of	ADP
taxlaw-7406	664	42	law	law	NOUN
taxlaw-7406	664	43	and	and	CCONJ
taxlaw-7406	664	44	therefore	therefore	ADV
taxlaw-7406	664	45	she	she	PRON
taxlaw-7406	664	46	has	have	VERB
taxlaw-7406	664	47	no	no	DET
taxlaw-7406	664	48	command	command	NOUN
taxlaw-7406	664	49	over	over	ADP
taxlaw-7406	664	50	its	its	PRON
taxlaw-7406	664	51	disposition.151	disposition.151	NOUN
taxlaw-7406	664	52	the	the	DET
taxlaw-7406	664	53	following	follow	VERB
taxlaw-7406	664	54	table	table	NOUN
taxlaw-7406	664	55	3	3	NUM
taxlaw-7406	664	56	contrasts	contrast	VERB
taxlaw-7406	664	57	the	the	DET
taxlaw-7406	664	58	results	result	NOUN
taxlaw-7406	664	59	under	under	ADP
taxlaw-7406	664	60	current	current	ADJ
taxlaw-7406	664	61	law	law	NOUN
taxlaw-7406	664	62	and	and	CCONJ
taxlaw-7406	664	63	under	under	ADP
taxlaw-7406	664	64	oregon	oregon	PROPN
taxlaw-7406	664	65	senate	senate	PROPN
taxlaw-7406	664	66	bill	bill	PROPN
taxlaw-7406	664	67	874	874	NUM
taxlaw-7406	664	68	,	,	PUNCT
taxlaw-7406	664	69	assuming	assume	VERB
taxlaw-7406	664	70	the	the	DET
taxlaw-7406	664	71	plaintiff	plaintiff	NOUN
taxlaw-7406	664	72	is	be	AUX
taxlaw-7406	664	73	subject	subject	ADJ
taxlaw-7406	664	74	to	to	ADP
taxlaw-7406	664	75	a	a	DET
taxlaw-7406	664	76	marginal	marginal	ADJ
taxlaw-7406	664	77	tax	tax	NOUN
taxlaw-7406	664	78	rate	rate	NOUN
taxlaw-7406	664	79	of	of	ADP
taxlaw-7406	664	80	33	33	NUM
taxlaw-7406	664	81	%	%	NOUN
taxlaw-7406	664	82	:	:	PUNCT
taxlaw-7406	664	83	table	table	NOUN
taxlaw-7406	664	84	3	3	NUM
taxlaw-7406	664	85	approach	approach	NOUN
taxlaw-7406	664	86	gross	gross	ADJ
taxlaw-7406	664	87	settlement	settlement	NOUN
taxlaw-7406	664	88	state	state	NOUN
taxlaw-7406	664	89	’s	’s	PART
taxlaw-7406	664	90	share	share	PROPN
taxlaw-7406	664	91	attorney	attorney	NOUN
taxlaw-7406	664	92	’s	’s	PART
taxlaw-7406	664	93	share	share	PROPN
taxlaw-7406	664	94	plaintiff	plaintiff	NOUN
taxlaw-7406	664	95	’s	’s	PART
taxlaw-7406	664	96	share	share	NOUN
taxlaw-7406	664	97	(	(	PUNCT
taxlaw-7406	664	98	pretax	pretax	NOUN
taxlaw-7406	664	99	)	)	PUNCT
taxlaw-7406	664	100	plaintiff	plaintiff	NOUN
taxlaw-7406	664	101	’s	’s	PART
taxlaw-7406	664	102	share	share	NOUN
taxlaw-7406	664	103	(	(	PUNCT
taxlaw-7406	664	104	aftertax	aftertax	ADJ
taxlaw-7406	664	105	)	)	PUNCT
taxlaw-7406	664	106	current	current	ADJ
taxlaw-7406	664	107	law	law	NOUN
taxlaw-7406	664	108	$	$	SYM
taxlaw-7406	664	109	1,000,000	1,000,000	NUM
taxlaw-7406	664	110	$	$	SYM
taxlaw-7406	664	111	700,000	700,000	NUM
taxlaw-7406	664	112	$	$	SYM
taxlaw-7406	664	113	200,000	200,000	NUM
taxlaw-7406	664	114	$	$	SYM
taxlaw-7406	664	115	100,000	100,000	NUM
taxlaw-7406	664	116	$	$	SYM
taxlaw-7406	664	117	0	0	NUM
taxlaw-7406	664	118	or	or	CCONJ
taxlaw-7406	664	119	.	.	PUNCT
taxlaw-7406	665	1	s.	s.	PROPN
taxlaw-7406	665	2	874	874	NUM
taxlaw-7406	665	3	$	$	SYM
taxlaw-7406	665	4	1,000,000	1,000,000	NUM
taxlaw-7406	665	5	$	$	SYM
taxlaw-7406	665	6	333,333	333,333	NUM
taxlaw-7406	665	7	$	$	SYM
taxlaw-7406	665	8	333,333	333,333	NUM
taxlaw-7406	665	9	$	$	SYM
taxlaw-7406	665	10	333,333	333,333	NUM
taxlaw-7406	665	11	$	$	SYM
taxlaw-7406	665	12	222,222	222,222	NUM
taxlaw-7406	665	13	f.	f.	PROPN
taxlaw-7406	665	14	administrative	administrative	ADJ
taxlaw-7406	665	15	solutions	solution	NOUN
taxlaw-7406	665	16	recognizing	recognize	VERB
taxlaw-7406	665	17	the	the	DET
taxlaw-7406	665	18	patent	patent	NOUN
taxlaw-7406	665	19	unfairness	unfairness	NOUN
taxlaw-7406	665	20	of	of	ADP
taxlaw-7406	665	21	the	the	DET
taxlaw-7406	665	22	tax	tax	NOUN
taxlaw-7406	665	23	trap	trap	NOUN
taxlaw-7406	665	24	,	,	PUNCT
taxlaw-7406	665	25	the	the	DET
taxlaw-7406	665	26	federal	federal	ADJ
taxlaw-7406	665	27	government	government	NOUN
taxlaw-7406	665	28	could	could	AUX
taxlaw-7406	665	29	provide	provide	VERB
taxlaw-7406	665	30	some	some	DET
taxlaw-7406	665	31	relief	relief	NOUN
taxlaw-7406	665	32	to	to	AUX
taxlaw-7406	665	33	affected	affect	VERB
taxlaw-7406	665	34	plaintiffs	plaintiff	NOUN
taxlaw-7406	665	35	through	through	ADP
taxlaw-7406	665	36	administrative	administrative	ADJ
taxlaw-7406	665	37	action	action	NOUN
taxlaw-7406	665	38	.	.	PUNCT
taxlaw-7406	666	1	as	as	SCONJ
taxlaw-7406	666	2	discussed	discuss	VERB
taxlaw-7406	666	3	below	below	ADV
taxlaw-7406	666	4	,	,	PUNCT
taxlaw-7406	666	5	plaintiffs	plaintiff	NOUN
taxlaw-7406	666	6	can	can	AUX
taxlaw-7406	666	7	make	make	VERB
taxlaw-7406	666	8	a	a	DET
taxlaw-7406	666	9	nonfrivolous	nonfrivolous	ADJ
taxlaw-7406	666	10	argument	argument	NOUN
taxlaw-7406	666	11	that	that	SCONJ
taxlaw-7406	666	12	contingent	contingent	NOUN
taxlaw-7406	666	13	fees	fee	NOUN
taxlaw-7406	666	14	represent	represent	VERB
taxlaw-7406	666	15	capital	capital	NOUN
taxlaw-7406	666	16	expenditures	expenditure	NOUN
taxlaw-7406	666	17	rather	rather	ADV
taxlaw-7406	666	18	than	than	ADP
taxlaw-7406	666	19	potentially	potentially	ADV
taxlaw-7406	666	20	deductible	deductible	ADJ
taxlaw-7406	666	21	expenses	expense	NOUN
taxlaw-7406	666	22	.	.	PUNCT
taxlaw-7406	667	1	because	because	SCONJ
taxlaw-7406	667	2	capital	capital	NOUN
taxlaw-7406	667	3	expenditures	expenditure	NOUN
taxlaw-7406	667	4	increase	increase	VERB
taxlaw-7406	667	5	a	a	DET
taxlaw-7406	667	6	plaintiff	plaintiff	NOUN
taxlaw-7406	667	7	’s	’s	PART
taxlaw-7406	667	8	tax	tax	NOUN
taxlaw-7406	667	9	basis	basis	NOUN
taxlaw-7406	667	10	in	in	ADP
taxlaw-7406	667	11	her	her	PRON
taxlaw-7406	667	12	claim	claim	NOUN
taxlaw-7406	667	13	,	,	PUNCT
taxlaw-7406	667	14	they	they	PRON
taxlaw-7406	667	15	offset	offset	VERB
taxlaw-7406	667	16	the	the	DET
taxlaw-7406	667	17	gross	gross	ADJ
taxlaw-7406	667	18	settlement	settlement	NOUN
taxlaw-7406	667	19	amount	amount	NOUN
taxlaw-7406	667	20	in	in	ADP
taxlaw-7406	667	21	arriving	arrive	VERB
taxlaw-7406	667	22	at	at	ADP
taxlaw-7406	667	23	gross	gross	ADJ
taxlaw-7406	667	24	income	income	NOUN
taxlaw-7406	667	25	.	.	PUNCT
taxlaw-7406	668	1	if	if	SCONJ
taxlaw-7406	668	2	a	a	DET
taxlaw-7406	668	3	contingent	contingent	ADJ
taxlaw-7406	668	4	fee	fee	NOUN
taxlaw-7406	668	5	of	of	ADP
taxlaw-7406	668	6	$	$	SYM
taxlaw-7406	668	7	400,000	400,000	NUM
taxlaw-7406	668	8	(	(	PUNCT
taxlaw-7406	668	9	out	out	ADP
taxlaw-7406	668	10	of	of	ADP
taxlaw-7406	668	11	a	a	DET
taxlaw-7406	668	12	$	$	SYM
taxlaw-7406	668	13	1,000,000	1,000,000	NUM
taxlaw-7406	668	14	total	total	ADJ
taxlaw-7406	668	15	settlement	settlement	NOUN
taxlaw-7406	668	16	amount	amount	NOUN
taxlaw-7406	668	17	)	)	PUNCT
taxlaw-7406	668	18	is	be	AUX
taxlaw-7406	668	19	capitalized	capitalize	VERB
taxlaw-7406	668	20	,	,	PUNCT
taxlaw-7406	668	21	a	a	DET
taxlaw-7406	668	22	plaintiff	plaintiff	NOUN
taxlaw-7406	668	23	would	would	AUX
taxlaw-7406	668	24	be	be	AUX
taxlaw-7406	668	25	required	require	VERB
taxlaw-7406	668	26	to	to	PART
taxlaw-7406	668	27	include	include	VERB
taxlaw-7406	668	28	only	only	ADV
taxlaw-7406	668	29	the	the	DET
taxlaw-7406	668	30	net	net	ADJ
taxlaw-7406	668	31	$	$	SYM
taxlaw-7406	668	32	600,000	600,000	NUM
taxlaw-7406	668	33	in	in	ADP
taxlaw-7406	668	34	her	her	PRON
taxlaw-7406	668	35	gross	gross	ADJ
taxlaw-7406	668	36	income	income	NOUN
taxlaw-7406	668	37	.	.	PUNCT
taxlaw-7406	669	1	this	this	PRON
taxlaw-7406	669	2	is	be	AUX
taxlaw-7406	669	3	the	the	DET
taxlaw-7406	669	4	same	same	ADJ
taxlaw-7406	669	5	end	end	NOUN
taxlaw-7406	669	6	result	result	NOUN
taxlaw-7406	669	7	as	as	ADP
taxlaw-7406	669	8	including	include	VERB
taxlaw-7406	669	9	the	the	DET
taxlaw-7406	669	10	full	full	ADJ
taxlaw-7406	669	11	$	$	SYM
taxlaw-7406	669	12	1,000,000	1,000,000	NUM
taxlaw-7406	669	13	in	in	ADP
taxlaw-7406	669	14	gross	gross	ADJ
taxlaw-7406	669	15	income	income	NOUN
taxlaw-7406	669	16	but	but	CCONJ
taxlaw-7406	669	17	allowing	allow	VERB
taxlaw-7406	669	18	an	an	DET
taxlaw-7406	669	19	above	above	ADP
taxlaw-7406	669	20	-	-	PUNCT
taxlaw-7406	669	21	the	the	DET
taxlaw-7406	669	22	-	-	PUNCT
taxlaw-7406	669	23	line	line	NOUN
taxlaw-7406	669	24	deduction	deduction	NOUN
taxlaw-7406	669	25	for	for	ADP
taxlaw-7406	669	26	the	the	DET
taxlaw-7406	669	27	$	$	SYM
taxlaw-7406	669	28	400,000	400,000	NUM
taxlaw-7406	669	29	contingent	contingent	NOUN
taxlaw-7406	669	30	fee	fee	NOUN
taxlaw-7406	669	31	.	.	PUNCT
taxlaw-7406	670	1	while	while	SCONJ
taxlaw-7406	670	2	the	the	DET
taxlaw-7406	670	3	banks	bank	NOUN
taxlaw-7406	670	4	court	court	NOUN
taxlaw-7406	670	5	explicitly	explicitly	ADV
taxlaw-7406	670	6	declined	decline	VERB
taxlaw-7406	670	7	to	to	PART
taxlaw-7406	670	8	address	address	VERB
taxlaw-7406	670	9	the	the	DET
taxlaw-7406	670	10	capitalization	capitalization	NOUN
taxlaw-7406	670	11	approach	approach	NOUN
taxlaw-7406	670	12	because	because	SCONJ
taxlaw-7406	670	13	it	it	PRON
taxlaw-7406	670	14	was	be	AUX
taxlaw-7406	670	15	not	not	PART
taxlaw-7406	670	16	raised	raise	VERB
taxlaw-7406	670	17	in	in	ADP
taxlaw-7406	670	18	the	the	DET
taxlaw-7406	670	19	lower	low	ADJ
taxlaw-7406	670	20	courts	court	NOUN
taxlaw-7406	670	21	,	,	PUNCT
taxlaw-7406	670	22	it	it	PRON
taxlaw-7406	670	23	has	have	AUX
taxlaw-7406	670	24	garnered	garner	VERB
taxlaw-7406	670	25	the	the	DET
taxlaw-7406	670	26	support	support	NOUN
taxlaw-7406	670	27	of	of	ADP
taxlaw-7406	670	28	some	some	DET
taxlaw-7406	670	29	prominent	prominent	ADJ
taxlaw-7406	670	30	148	148	NUM
taxlaw-7406	670	31	or	or	CCONJ
taxlaw-7406	670	32	.	.	PUNCT
taxlaw-7406	671	1	s.	s.	PROPN
taxlaw-7406	671	2	874	874	NUM
taxlaw-7406	671	3	.	.	PUNCT
taxlaw-7406	671	4	149	149	NUM
taxlaw-7406	672	1	i	i	PRON
taxlaw-7406	672	2	d.	d.	PROPN
taxlaw-7406	672	3	150	150	NUM
taxlaw-7406	673	1	i	i	PROPN
taxlaw-7406	673	2	d.	d.	NOUN
taxlaw-7406	673	3	151	151	NUM
taxlaw-7406	673	4	c.c.a	c.c.a	NOUN
taxlaw-7406	673	5	.	.	PUNCT
taxlaw-7406	673	6	2002–46–003	2002–46–003	NUM
taxlaw-7406	673	7	4	4	NUM
taxlaw-7406	673	8	(	(	PUNCT
taxlaw-7406	673	9	aug	aug	PROPN
taxlaw-7406	673	10	.	.	PROPN
taxlaw-7406	673	11	1	1	NUM
taxlaw-7406	673	12	,	,	PUNCT
taxlaw-7406	673	13	2002	2002	NUM
taxlaw-7406	673	14	)	)	PUNCT
taxlaw-7406	673	15	.	.	PUNCT
taxlaw-7406	674	1	it	it	PRON
taxlaw-7406	674	2	could	could	AUX
taxlaw-7406	674	3	be	be	AUX
taxlaw-7406	674	4	argued	argue	VERB
taxlaw-7406	674	5	that	that	SCONJ
taxlaw-7406	674	6	the	the	DET
taxlaw-7406	674	7	mere	mere	ADJ
taxlaw-7406	674	8	act	act	NOUN
taxlaw-7406	674	9	of	of	ADP
taxlaw-7406	674	10	hiring	hire	VERB
taxlaw-7406	674	11	an	an	DET
taxlaw-7406	674	12	attorney	attorney	NOUN
taxlaw-7406	674	13	under	under	ADP
taxlaw-7406	674	14	the	the	DET
taxlaw-7406	674	15	revised	revise	VERB
taxlaw-7406	674	16	oregon	oregon	PROPN
taxlaw-7406	674	17	split	split	PROPN
taxlaw-7406	674	18	recovery	recovery	NOUN
taxlaw-7406	674	19	regime	regime	NOUN
taxlaw-7406	674	20	provides	provide	VERB
taxlaw-7406	674	21	the	the	DET
taxlaw-7406	674	22	plaintiff	plaintiff	NOUN
taxlaw-7406	674	23	with	with	ADP
taxlaw-7406	674	24	sufficient	sufficient	ADJ
taxlaw-7406	674	25	“	"	PUNCT
taxlaw-7406	674	26	command	command	NOUN
taxlaw-7406	674	27	over	over	ADP
taxlaw-7406	674	28	the	the	DET
taxlaw-7406	674	29	disposition	disposition	NOUN
taxlaw-7406	674	30	”	"	PUNCT
taxlaw-7406	674	31	over	over	ADP
taxlaw-7406	674	32	the	the	DET
taxlaw-7406	674	33	attorney	attorney	NOUN
taxlaw-7406	674	34	fee	fee	NOUN
taxlaw-7406	674	35	portion	portion	NOUN
taxlaw-7406	674	36	to	to	PART
taxlaw-7406	674	37	require	require	VERB
taxlaw-7406	674	38	inclusion	inclusion	NOUN
taxlaw-7406	674	39	in	in	ADP
taxlaw-7406	674	40	the	the	DET
taxlaw-7406	674	41	plaintiff	plaintiff	NOUN
taxlaw-7406	674	42	’s	’s	PART
taxlaw-7406	674	43	gross	gross	ADJ
taxlaw-7406	674	44	income	income	NOUN
taxlaw-7406	674	45	.	.	PUNCT
taxlaw-7406	675	1	to	to	PART
taxlaw-7406	675	2	ameliorate	ameliorate	VERB
taxlaw-7406	675	3	this	this	DET
taxlaw-7406	675	4	concern	concern	NOUN
taxlaw-7406	675	5	,	,	PUNCT
taxlaw-7406	675	6	the	the	DET
taxlaw-7406	675	7	state	state	NOUN
taxlaw-7406	675	8	law	law	NOUN
taxlaw-7406	675	9	could	could	AUX
taxlaw-7406	675	10	additionally	additionally	ADV
taxlaw-7406	675	11	provide	provide	VERB
taxlaw-7406	675	12	that	that	SCONJ
taxlaw-7406	675	13	,	,	PUNCT
taxlaw-7406	675	14	if	if	SCONJ
taxlaw-7406	675	15	the	the	DET
taxlaw-7406	675	16	plaintiff	plaintiff	NOUN
taxlaw-7406	675	17	was	be	AUX
taxlaw-7406	675	18	not	not	PART
taxlaw-7406	675	19	represented	represent	VERB
taxlaw-7406	675	20	by	by	ADP
taxlaw-7406	675	21	an	an	DET
taxlaw-7406	675	22	attorney	attorney	NOUN
taxlaw-7406	675	23	,	,	PUNCT
taxlaw-7406	675	24	the	the	DET
taxlaw-7406	675	25	portion	portion	NOUN
taxlaw-7406	675	26	of	of	ADP
taxlaw-7406	675	27	the	the	DET
taxlaw-7406	675	28	proceeds	proceed	NOUN
taxlaw-7406	675	29	that	that	PRON
taxlaw-7406	675	30	otherwise	otherwise	ADV
taxlaw-7406	675	31	would	would	AUX
taxlaw-7406	675	32	have	have	AUX
taxlaw-7406	675	33	gone	go	VERB
taxlaw-7406	675	34	to	to	ADP
taxlaw-7406	675	35	the	the	DET
taxlaw-7406	675	36	attorney	attorney	NOUN
taxlaw-7406	675	37	would	would	AUX
taxlaw-7406	675	38	instead	instead	ADV
taxlaw-7406	675	39	be	be	AUX
taxlaw-7406	675	40	remitted	remit	VERB
taxlaw-7406	675	41	in	in	ADP
taxlaw-7406	675	42	full	full	ADJ
taxlaw-7406	675	43	to	to	ADP
taxlaw-7406	675	44	the	the	DET
taxlaw-7406	675	45	state	state	NOUN
taxlaw-7406	675	46	.	.	PUNCT
taxlaw-7406	676	1	thus	thus	ADV
taxlaw-7406	676	2	,	,	PUNCT
taxlaw-7406	676	3	in	in	ADP
taxlaw-7406	676	4	the	the	DET
taxlaw-7406	676	5	example	example	NOUN
taxlaw-7406	676	6	,	,	PUNCT
taxlaw-7406	676	7	if	if	SCONJ
taxlaw-7406	676	8	the	the	DET
taxlaw-7406	676	9	plaintiff	plaintiff	NOUN
taxlaw-7406	676	10	was	be	AUX
taxlaw-7406	676	11	pro	pro	ADJ
taxlaw-7406	676	12	se	se	PROPN
taxlaw-7406	676	13	,	,	PUNCT
taxlaw-7406	676	14	the	the	DET
taxlaw-7406	676	15	state	state	NOUN
taxlaw-7406	676	16	’s	’s	PART
taxlaw-7406	676	17	share	share	NOUN
taxlaw-7406	676	18	would	would	AUX
taxlaw-7406	676	19	be	be	AUX
taxlaw-7406	676	20	increased	increase	VERB
taxlaw-7406	676	21	from	from	ADP
taxlaw-7406	676	22	$	$	SYM
taxlaw-7406	676	23	333,333	333,333	NUM
taxlaw-7406	676	24	to	to	PART
taxlaw-7406	676	25	$	$	SYM
taxlaw-7406	676	26	666,667	666,667	NUM
taxlaw-7406	676	27	,	,	PUNCT
taxlaw-7406	676	28	while	while	SCONJ
taxlaw-7406	676	29	the	the	DET
taxlaw-7406	676	30	plaintiff	plaintiff	NOUN
taxlaw-7406	676	31	’s	’s	PART
taxlaw-7406	676	32	share	share	NOUN
taxlaw-7406	676	33	would	would	AUX
taxlaw-7406	676	34	remain	remain	VERB
taxlaw-7406	676	35	$	$	SYM
taxlaw-7406	676	36	333,333	333,333	NUM
taxlaw-7406	676	37	.	.	PUNCT
taxlaw-7406	677	1	this	this	PRON
taxlaw-7406	677	2	would	would	AUX
taxlaw-7406	677	3	ensure	ensure	VERB
taxlaw-7406	677	4	that	that	SCONJ
taxlaw-7406	677	5	regardless	regardless	ADV
taxlaw-7406	677	6	of	of	ADP
taxlaw-7406	677	7	whether	whether	SCONJ
taxlaw-7406	677	8	the	the	DET
taxlaw-7406	677	9	plaintiff	plaintiff	NOUN
taxlaw-7406	677	10	retained	retain	VERB
taxlaw-7406	677	11	an	an	DET
taxlaw-7406	677	12	attorney	attorney	NOUN
taxlaw-7406	677	13	,	,	PUNCT
taxlaw-7406	677	14	her	her	PRON
taxlaw-7406	677	15	share	share	NOUN
taxlaw-7406	677	16	would	would	AUX
taxlaw-7406	677	17	always	always	ADV
taxlaw-7406	677	18	be	be	AUX
taxlaw-7406	677	19	limited	limit	VERB
taxlaw-7406	677	20	to	to	ADP
taxlaw-7406	677	21	one	one	NUM
taxlaw-7406	677	22	-	-	PUNCT
taxlaw-7406	677	23	third	third	NOUN
taxlaw-7406	677	24	of	of	ADP
taxlaw-7406	677	25	the	the	DET
taxlaw-7406	677	26	punitive	punitive	ADJ
taxlaw-7406	677	27	damages	damage	NOUN
taxlaw-7406	677	28	.	.	PUNCT
taxlaw-7406	678	1	this	this	PRON
taxlaw-7406	678	2	would	would	AUX
taxlaw-7406	678	3	effectively	effectively	ADV
taxlaw-7406	678	4	forestall	forestall	VERB
taxlaw-7406	678	5	any	any	DET
taxlaw-7406	678	6	irs	irs	PROPN
taxlaw-7406	678	7	argument	argument	NOUN
taxlaw-7406	678	8	that	that	SCONJ
taxlaw-7406	678	9	the	the	DET
taxlaw-7406	678	10	plaintiff	plaintiff	NOUN
taxlaw-7406	678	11	retained	retain	VERB
taxlaw-7406	678	12	any	any	DET
taxlaw-7406	678	13	“	"	PUNCT
taxlaw-7406	678	14	command	command	NOUN
taxlaw-7406	678	15	over	over	ADP
taxlaw-7406	678	16	the	the	DET
taxlaw-7406	678	17	disposition	disposition	NOUN
taxlaw-7406	678	18	”	"	PUNCT
taxlaw-7406	678	19	of	of	ADP
taxlaw-7406	678	20	the	the	DET
taxlaw-7406	678	21	attorney	attorney	NOUN
taxlaw-7406	678	22	fee	fee	NOUN
taxlaw-7406	678	23	portion	portion	NOUN
taxlaw-7406	678	24	of	of	ADP
taxlaw-7406	678	25	the	the	DET
taxlaw-7406	678	26	recovery	recovery	NOUN
taxlaw-7406	678	27	.	.	PUNCT
taxlaw-7406	679	1	52	52	NUM
taxlaw-7406	679	2	columbia	columbia	PROPN
taxlaw-7406	679	3	journal	journal	PROPN
taxlaw-7406	679	4	of	of	ADP
taxlaw-7406	679	5	tax	tax	NOUN
taxlaw-7406	679	6	law	law	NOUN
taxlaw-7406	680	1	[	[	X
taxlaw-7406	680	2	vol	vol	NOUN
taxlaw-7406	680	3	12:27	12:27	NUM
taxlaw-7406	680	4	commentators.152	commentators.152	NOUN
taxlaw-7406	680	5	while	while	SCONJ
taxlaw-7406	680	6	some	some	DET
taxlaw-7406	680	7	language	language	NOUN
taxlaw-7406	680	8	in	in	ADP
taxlaw-7406	680	9	the	the	DET
taxlaw-7406	680	10	regulations	regulation	NOUN
taxlaw-7406	680	11	and	and	CCONJ
taxlaw-7406	680	12	a	a	DET
taxlaw-7406	680	13	few	few	ADJ
taxlaw-7406	680	14	cases	case	NOUN
taxlaw-7406	680	15	are	be	AUX
taxlaw-7406	680	16	problematic	problematic	ADJ
taxlaw-7406	680	17	,	,	PUNCT
taxlaw-7406	680	18	they	they	PRON
taxlaw-7406	680	19	would	would	AUX
taxlaw-7406	680	20	not	not	PART
taxlaw-7406	680	21	prevent	prevent	VERB
taxlaw-7406	680	22	the	the	DET
taxlaw-7406	680	23	treasury	treasury	NOUN
taxlaw-7406	680	24	or	or	CCONJ
taxlaw-7406	680	25	the	the	DET
taxlaw-7406	680	26	irs	irs	PROPN
taxlaw-7406	680	27	from	from	ADP
taxlaw-7406	680	28	promulgating	promulgate	VERB
taxlaw-7406	680	29	a	a	DET
taxlaw-7406	680	30	rule	rule	NOUN
taxlaw-7406	680	31	that	that	PRON
taxlaw-7406	680	32	would	would	AUX
taxlaw-7406	680	33	protect	protect	VERB
taxlaw-7406	680	34	affected	affected	ADJ
taxlaw-7406	680	35	plaintiffs.153	plaintiffs.153	VERB
taxlaw-7406	680	36	for	for	ADP
taxlaw-7406	680	37	instance	instance	NOUN
taxlaw-7406	680	38	,	,	PUNCT
taxlaw-7406	680	39	the	the	DET
taxlaw-7406	680	40	irs	irs	PROPN
taxlaw-7406	680	41	could	could	AUX
taxlaw-7406	680	42	issue	issue	VERB
taxlaw-7406	680	43	a	a	DET
taxlaw-7406	680	44	revenue	revenue	NOUN
taxlaw-7406	680	45	procedure	procedure	NOUN
taxlaw-7406	680	46	stating	state	VERB
taxlaw-7406	680	47	that	that	SCONJ
taxlaw-7406	680	48	the	the	DET
taxlaw-7406	680	49	irs	irs	PROPN
taxlaw-7406	680	50	will	will	AUX
taxlaw-7406	680	51	not	not	PART
taxlaw-7406	680	52	challenge	challenge	VERB
taxlaw-7406	680	53	a	a	DET
taxlaw-7406	680	54	taxpayer	taxpayer	NOUN
taxlaw-7406	680	55	who	who	PRON
taxlaw-7406	680	56	takes	take	VERB
taxlaw-7406	680	57	the	the	DET
taxlaw-7406	680	58	position	position	NOUN
taxlaw-7406	680	59	that	that	SCONJ
taxlaw-7406	680	60	a	a	DET
taxlaw-7406	680	61	contingent	contingent	ADJ
taxlaw-7406	680	62	fee	fee	NOUN
taxlaw-7406	680	63	is	be	AUX
taxlaw-7406	680	64	capitalized	capitalize	VERB
taxlaw-7406	680	65	.	.	PUNCT
taxlaw-7406	681	1	the	the	DET
taxlaw-7406	681	2	irs	irs	PROPN
taxlaw-7406	681	3	has	have	AUX
taxlaw-7406	681	4	used	use	VERB
taxlaw-7406	681	5	a	a	DET
taxlaw-7406	681	6	similar	similar	ADJ
taxlaw-7406	681	7	approach	approach	NOUN
taxlaw-7406	681	8	in	in	ADP
taxlaw-7406	681	9	other	other	ADJ
taxlaw-7406	681	10	situations	situation	NOUN
taxlaw-7406	681	11	to	to	PART
taxlaw-7406	681	12	provide	provide	VERB
taxlaw-7406	681	13	taxpayer	taxpayer	NOUN
taxlaw-7406	681	14	relief	relief	NOUN
taxlaw-7406	681	15	and	and	CCONJ
taxlaw-7406	681	16	certainty.154	certainty.154	VERB
taxlaw-7406	681	17	it	it	PRON
taxlaw-7406	681	18	would	would	AUX
taxlaw-7406	681	19	make	make	VERB
taxlaw-7406	681	20	sense	sense	NOUN
taxlaw-7406	681	21	to	to	PART
taxlaw-7406	681	22	do	do	VERB
taxlaw-7406	681	23	so	so	ADV
taxlaw-7406	681	24	here	here	ADV
taxlaw-7406	681	25	as	as	ADV
taxlaw-7406	681	26	well	well	ADV
taxlaw-7406	681	27	.	.	PUNCT
taxlaw-7406	682	1	g.	g.	NOUN
taxlaw-7406	682	2	taxpayer	taxpayer	NOUN
taxlaw-7406	682	3	arguments	argument	NOUN
taxlaw-7406	682	4	while	while	SCONJ
taxlaw-7406	682	5	the	the	DET
taxlaw-7406	682	6	banks	bank	NOUN
taxlaw-7406	682	7	decision	decision	NOUN
taxlaw-7406	682	8	forecloses	foreclose	VERB
taxlaw-7406	682	9	the	the	DET
taxlaw-7406	682	10	most	most	ADV
taxlaw-7406	682	11	straightforward	straightforward	ADJ
taxlaw-7406	682	12	legal	legal	ADJ
taxlaw-7406	682	13	argument	argument	NOUN
taxlaw-7406	682	14	to	to	PART
taxlaw-7406	682	15	avoid	avoid	VERB
taxlaw-7406	682	16	the	the	DET
taxlaw-7406	682	17	contingent	contingent	ADJ
taxlaw-7406	682	18	fee	fee	NOUN
taxlaw-7406	682	19	tax	tax	NOUN
taxlaw-7406	682	20	trap	trap	NOUN
taxlaw-7406	682	21	,	,	PUNCT
taxlaw-7406	682	22	other	other	ADJ
taxlaw-7406	682	23	arguments	argument	NOUN
taxlaw-7406	682	24	are	be	AUX
taxlaw-7406	682	25	potentially	potentially	ADV
taxlaw-7406	682	26	still	still	ADV
taxlaw-7406	682	27	available	available	ADJ
taxlaw-7406	682	28	.	.	PUNCT
taxlaw-7406	683	1	one	one	NUM
taxlaw-7406	683	2	set	set	NOUN
taxlaw-7406	683	3	of	of	ADP
taxlaw-7406	683	4	arguments	argument	NOUN
taxlaw-7406	683	5	involves	involve	VERB
taxlaw-7406	683	6	those	those	PRON
taxlaw-7406	683	7	that	that	PRON
taxlaw-7406	683	8	the	the	DET
taxlaw-7406	683	9	banks	bank	NOUN
taxlaw-7406	683	10	case	case	NOUN
taxlaw-7406	683	11	explicitly	explicitly	ADV
taxlaw-7406	683	12	declined	decline	VERB
taxlaw-7406	683	13	to	to	PART
taxlaw-7406	683	14	consider	consider	VERB
taxlaw-7406	683	15	because	because	SCONJ
taxlaw-7406	683	16	they	they	PRON
taxlaw-7406	683	17	were	be	AUX
taxlaw-7406	683	18	not	not	PART
taxlaw-7406	683	19	raised	raise	VERB
taxlaw-7406	683	20	in	in	ADP
taxlaw-7406	683	21	the	the	DET
taxlaw-7406	683	22	lower	low	ADJ
taxlaw-7406	683	23	courts	court	NOUN
taxlaw-7406	683	24	.	.	PUNCT
taxlaw-7406	684	1	another	another	DET
taxlaw-7406	684	2	set	set	NOUN
taxlaw-7406	684	3	of	of	ADP
taxlaw-7406	684	4	arguments	argument	NOUN
taxlaw-7406	684	5	relates	relate	VERB
taxlaw-7406	684	6	to	to	ADP
taxlaw-7406	684	7	an	an	DET
taxlaw-7406	684	8	expansive	expansive	ADJ
taxlaw-7406	684	9	interpretation	interpretation	NOUN
taxlaw-7406	684	10	of	of	ADP
taxlaw-7406	684	11	the	the	DET
taxlaw-7406	684	12	2004	2004	NUM
taxlaw-7406	684	13	amendment	amendment	NOUN
taxlaw-7406	684	14	that	that	PRON
taxlaw-7406	684	15	applies	apply	VERB
taxlaw-7406	684	16	to	to	ADP
taxlaw-7406	684	17	employment	employment	NOUN
taxlaw-7406	684	18	and	and	CCONJ
taxlaw-7406	684	19	civil	civil	ADJ
taxlaw-7406	684	20	rights	right	NOUN
taxlaw-7406	684	21	claims	claim	NOUN
taxlaw-7406	684	22	.	.	PUNCT
taxlaw-7406	685	1	in	in	ADP
taxlaw-7406	685	2	the	the	DET
taxlaw-7406	685	3	banks	bank	NOUN
taxlaw-7406	685	4	case	case	NOUN
taxlaw-7406	685	5	,	,	PUNCT
taxlaw-7406	685	6	the	the	DET
taxlaw-7406	685	7	court	court	NOUN
taxlaw-7406	685	8	expressly	expressly	ADV
taxlaw-7406	685	9	declined	decline	VERB
taxlaw-7406	685	10	to	to	PART
taxlaw-7406	685	11	comment	comment	VERB
taxlaw-7406	685	12	on	on	ADP
taxlaw-7406	685	13	three	three	NUM
taxlaw-7406	685	14	arguments	argument	NOUN
taxlaw-7406	685	15	that	that	PRON
taxlaw-7406	685	16	had	have	AUX
taxlaw-7406	685	17	not	not	PART
taxlaw-7406	685	18	been	be	AUX
taxlaw-7406	685	19	advanced	advance	VERB
taxlaw-7406	685	20	in	in	ADP
taxlaw-7406	685	21	earlier	early	ADJ
taxlaw-7406	685	22	stages	stage	NOUN
taxlaw-7406	685	23	of	of	ADP
taxlaw-7406	685	24	the	the	DET
taxlaw-7406	685	25	litigation.155	litigation.155	ADJ
taxlaw-7406	685	26	one	one	NUM
taxlaw-7406	685	27	argument	argument	NOUN
taxlaw-7406	685	28	was	be	AUX
taxlaw-7406	685	29	relevant	relevant	ADJ
taxlaw-7406	685	30	only	only	ADV
taxlaw-7406	685	31	to	to	ADP
taxlaw-7406	685	32	employment	employment	NOUN
taxlaw-7406	685	33	-	-	PUNCT
taxlaw-7406	685	34	related	relate	VERB
taxlaw-7406	685	35	claimants	claimant	NOUN
taxlaw-7406	685	36	,	,	PUNCT
taxlaw-7406	685	37	which	which	PRON
taxlaw-7406	685	38	are	be	AUX
taxlaw-7406	685	39	no	no	ADV
taxlaw-7406	685	40	longer	long	ADV
taxlaw-7406	685	41	subject	subject	ADJ
taxlaw-7406	685	42	to	to	ADP
taxlaw-7406	685	43	the	the	DET
taxlaw-7406	685	44	tax	tax	NOUN
taxlaw-7406	685	45	trap	trap	NOUN
taxlaw-7406	685	46	.	.	PUNCT
taxlaw-7406	686	1	156	156	NUM
taxlaw-7406	686	2	another	another	DET
taxlaw-7406	686	3	argument	argument	NOUN
taxlaw-7406	686	4	was	be	AUX
taxlaw-7406	686	5	that	that	SCONJ
taxlaw-7406	686	6	the	the	DET
taxlaw-7406	686	7	contingent	contingent	NOUN
taxlaw-7406	686	8	fee	fee	NOUN
taxlaw-7406	686	9	arrangement	arrangement	NOUN
taxlaw-7406	686	10	constitutes	constitute	VERB
taxlaw-7406	686	11	a	a	DET
taxlaw-7406	686	12	partnership	partnership	NOUN
taxlaw-7406	686	13	for	for	ADP
taxlaw-7406	686	14	tax	tax	NOUN
taxlaw-7406	686	15	purposes.157	purposes.157	PROPN
taxlaw-7406	686	16	while	while	SCONJ
taxlaw-7406	686	17	the	the	DET
taxlaw-7406	686	18	court	court	NOUN
taxlaw-7406	686	19	stated	state	VERB
taxlaw-7406	686	20	that	that	SCONJ
taxlaw-7406	686	21	it	it	PRON
taxlaw-7406	686	22	was	be	AUX
taxlaw-7406	686	23	declining	decline	VERB
taxlaw-7406	686	24	to	to	PART
taxlaw-7406	686	25	comment	comment	VERB
taxlaw-7406	686	26	on	on	ADP
taxlaw-7406	686	27	this	this	DET
taxlaw-7406	686	28	argument	argument	NOUN
taxlaw-7406	686	29	,	,	PUNCT
taxlaw-7406	686	30	it	it	PRON
taxlaw-7406	686	31	had	have	VERB
taxlaw-7406	686	32	earlier	early	ADV
taxlaw-7406	686	33	in	in	ADP
taxlaw-7406	686	34	the	the	DET
taxlaw-7406	686	35	opinion	opinion	NOUN
taxlaw-7406	686	36	“	"	PUNCT
taxlaw-7406	686	37	reject[ed	reject[ed	PROPN
taxlaw-7406	686	38	]	]	X
taxlaw-7406	686	39	the	the	DET
taxlaw-7406	686	40	suggestion	suggestion	NOUN
taxlaw-7406	686	41	to	to	PART
taxlaw-7406	686	42	treat	treat	VERB
taxlaw-7406	686	43	the	the	DET
taxlaw-7406	686	44	attorney	attorney	NOUN
taxlaw-7406	686	45	-	-	PUNCT
taxlaw-7406	686	46	client	client	NOUN
taxlaw-7406	686	47	relationship	relationship	NOUN
taxlaw-7406	686	48	as	as	ADP
taxlaw-7406	686	49	a	a	DET
taxlaw-7406	686	50	sort	sort	NOUN
taxlaw-7406	686	51	of	of	ADP
taxlaw-7406	686	52	business	business	NOUN
taxlaw-7406	686	53	partnership	partnership	NOUN
taxlaw-7406	686	54	or	or	CCONJ
taxlaw-7406	686	55	joint	joint	ADJ
taxlaw-7406	686	56	venture	venture	NOUN
taxlaw-7406	686	57	for	for	ADP
taxlaw-7406	686	58	tax	tax	NOUN
taxlaw-7406	686	59	purposes	purpose	NOUN
taxlaw-7406	686	60	.	.	PUNCT
taxlaw-7406	686	61	”158	”158	PUNCT
taxlaw-7406	687	1	thus	thus	ADV
taxlaw-7406	687	2	,	,	PUNCT
taxlaw-7406	687	3	as	as	SCONJ
taxlaw-7406	687	4	professor	professor	NOUN
taxlaw-7406	687	5	brant	brant	PROPN
taxlaw-7406	687	6	hellwig	hellwig	PROPN
taxlaw-7406	687	7	explained	explain	VERB
taxlaw-7406	687	8	,	,	PUNCT
taxlaw-7406	687	9	“	"	PUNCT
taxlaw-7406	687	10	far	far	ADV
taxlaw-7406	687	11	from	from	ADP
taxlaw-7406	687	12	declining	decline	VERB
taxlaw-7406	687	13	comment	comment	NOUN
taxlaw-7406	687	14	on	on	ADP
taxlaw-7406	687	15	the	the	DET
taxlaw-7406	687	16	taxpayers	taxpayer	NOUN
taxlaw-7406	687	17	’	'	PUNCT
taxlaw-7406	688	1	[	[	X
taxlaw-7406	688	2	partnership	partnership	NOUN
taxlaw-7406	688	3	for	for	ADP
taxlaw-7406	688	4	tax	tax	NOUN
taxlaw-7406	688	5	purposes	purpose	NOUN
taxlaw-7406	688	6	]	]	PUNCT
taxlaw-7406	688	7	argument	argument	NOUN
taxlaw-7406	688	8	,	,	PUNCT
taxlaw-7406	688	9	it	it	PRON
taxlaw-7406	688	10	appears	appear	VERB
taxlaw-7406	688	11	that	that	SCONJ
taxlaw-7406	688	12	the	the	DET
taxlaw-7406	688	13	court	court	NOUN
taxlaw-7406	688	14	had	have	AUX
taxlaw-7406	688	15	already	already	ADV
taxlaw-7406	688	16	expressly	expressly	ADV
taxlaw-7406	688	17	rejected	reject	VERB
taxlaw-7406	688	18	it	it	PRON
taxlaw-7406	688	19	.	.	PUNCT
taxlaw-7406	689	1	”159	”159	PUNCT
taxlaw-7406	689	2	while	while	SCONJ
taxlaw-7406	689	3	these	these	DET
taxlaw-7406	689	4	two	two	NUM
taxlaw-7406	689	5	arguments	argument	NOUN
taxlaw-7406	689	6	would	would	AUX
taxlaw-7406	689	7	not	not	PART
taxlaw-7406	689	8	be	be	AUX
taxlaw-7406	689	9	helpful	helpful	ADJ
taxlaw-7406	689	10	to	to	ADP
taxlaw-7406	689	11	affected	affected	ADJ
taxlaw-7406	689	12	claimants	claimant	NOUN
taxlaw-7406	689	13	,	,	PUNCT
taxlaw-7406	689	14	the	the	DET
taxlaw-7406	689	15	third	third	ADJ
taxlaw-7406	689	16	and	and	CCONJ
taxlaw-7406	689	17	final	final	ADJ
taxlaw-7406	689	18	theory	theory	NOUN
taxlaw-7406	689	19	is	be	AUX
taxlaw-7406	689	20	still	still	ADV
taxlaw-7406	689	21	potentially	potentially	ADV
taxlaw-7406	689	22	viable	viable	ADJ
taxlaw-7406	689	23	:	:	PUNCT
taxlaw-7406	689	24	under	under	ADP
taxlaw-7406	689	25	that	that	DET
taxlaw-7406	689	26	theory	theory	NOUN
taxlaw-7406	689	27	,	,	PUNCT
taxlaw-7406	689	28	a	a	DET
taxlaw-7406	689	29	plaintiff	plaintiff	NOUN
taxlaw-7406	689	30	in	in	ADP
taxlaw-7406	689	31	a	a	DET
taxlaw-7406	689	32	contingent	contingent	ADJ
taxlaw-7406	689	33	fee	fee	NOUN
taxlaw-7406	689	34	arrangement	arrangement	NOUN
taxlaw-7406	689	35	could	could	AUX
taxlaw-7406	689	36	avoid	avoid	VERB
taxlaw-7406	689	37	the	the	DET
taxlaw-7406	689	38	tax	tax	NOUN
taxlaw-7406	689	39	trap	trap	NOUN
taxlaw-7406	689	40	by	by	ADP
taxlaw-7406	689	41	capitalizing	capitalize	VERB
taxlaw-7406	689	42	the	the	DET
taxlaw-7406	689	43	attorney	attorney	NOUN
taxlaw-7406	689	44	’s	’s	PART
taxlaw-7406	689	45	fees	fee	NOUN
taxlaw-7406	689	46	and	and	CCONJ
taxlaw-7406	689	47	adding	add	VERB
taxlaw-7406	689	48	it	it	PRON
taxlaw-7406	689	49	to	to	ADP
taxlaw-7406	689	50	her	her	PRON
taxlaw-7406	689	51	tax	tax	NOUN
taxlaw-7406	689	52	basis	basis	NOUN
taxlaw-7406	689	53	in	in	ADP
taxlaw-7406	689	54	the	the	DET
taxlaw-7406	689	55	claim	claim	NOUN
taxlaw-7406	689	56	(	(	PUNCT
taxlaw-7406	689	57	which	which	PRON
taxlaw-7406	689	58	,	,	PUNCT
taxlaw-7406	689	59	before	before	ADP
taxlaw-7406	689	60	such	such	ADJ
taxlaw-7406	689	61	adjustment	adjustment	NOUN
taxlaw-7406	689	62	,	,	PUNCT
taxlaw-7406	689	63	was	be	AUX
taxlaw-7406	689	64	zero	zero	NUM
taxlaw-7406	689	65	)	)	PUNCT
taxlaw-7406	689	66	.	.	PUNCT
taxlaw-7406	690	1	this	this	DET
taxlaw-7406	690	2	capitalization	capitalization	NOUN
taxlaw-7406	690	3	theory	theory	NOUN
taxlaw-7406	690	4	was	be	AUX
taxlaw-7406	690	5	discussed	discuss	VERB
taxlaw-7406	690	6	above	above	ADV
taxlaw-7406	690	7	,	,	PUNCT
taxlaw-7406	690	8	in	in	ADP
taxlaw-7406	690	9	the	the	DET
taxlaw-7406	690	10	recommendation	recommendation	NOUN
taxlaw-7406	690	11	that	that	SCONJ
taxlaw-7406	690	12	the	the	DET
taxlaw-7406	690	13	irs	irs	PROPN
taxlaw-7406	690	14	issue	issue	VERB
taxlaw-7406	690	15	a	a	DET
taxlaw-7406	690	16	safe	safe	ADJ
taxlaw-7406	690	17	harbor	harbor	NOUN
taxlaw-7406	690	18	for	for	ADP
taxlaw-7406	690	19	this	this	DET
taxlaw-7406	690	20	approach	approach	NOUN
taxlaw-7406	690	21	(	(	PUNCT
taxlaw-7406	690	22	but	but	CCONJ
taxlaw-7406	690	23	not	not	PART
taxlaw-7406	690	24	requiring	require	VERB
taxlaw-7406	690	25	it	it	PRON
taxlaw-7406	690	26	for	for	ADP
taxlaw-7406	690	27	all	all	DET
taxlaw-7406	690	28	litigation	litigation	NOUN
taxlaw-7406	690	29	fees	fee	NOUN
taxlaw-7406	690	30	)	)	PUNCT
taxlaw-7406	690	31	.	.	PUNCT
taxlaw-7406	691	1	the	the	DET
taxlaw-7406	691	2	theory	theory	NOUN
taxlaw-7406	691	3	is	be	AUX
taxlaw-7406	691	4	difficult	difficult	ADJ
taxlaw-7406	691	5	(	(	PUNCT
taxlaw-7406	691	6	though	though	SCONJ
taxlaw-7406	691	7	152	152	NUM
taxlaw-7406	691	8	see	see	VERB
taxlaw-7406	691	9	comm’r	comm’r	NOUN
taxlaw-7406	691	10	v.	v.	ADP
taxlaw-7406	691	11	banks	bank	NOUN
taxlaw-7406	691	12	,	,	PUNCT
taxlaw-7406	691	13	543	543	NUM
taxlaw-7406	691	14	u.s	u.s	PROPN
taxlaw-7406	691	15	.	.	PROPN
taxlaw-7406	691	16	426	426	NUM
taxlaw-7406	691	17	,	,	PUNCT
taxlaw-7406	691	18	437	437	NUM
taxlaw-7406	691	19	-	-	SYM
taxlaw-7406	691	20	38	38	NUM
taxlaw-7406	691	21	(	(	PUNCT
taxlaw-7406	691	22	2005	2005	NUM
taxlaw-7406	691	23	)	)	PUNCT
taxlaw-7406	691	24	;	;	PUNCT
taxlaw-7406	691	25	joseph	joseph	PROPN
taxlaw-7406	691	26	m.	m.	PROPN
taxlaw-7406	691	27	dodge	dodge	PROPN
taxlaw-7406	691	28	,	,	PUNCT
taxlaw-7406	691	29	the	the	DET
taxlaw-7406	691	30	netting	netting	NOUN
taxlaw-7406	691	31	of	of	ADP
taxlaw-7406	691	32	costs	cost	NOUN
taxlaw-7406	691	33	against	against	ADP
taxlaw-7406	691	34	income	income	NOUN
taxlaw-7406	691	35	receipts	receipt	NOUN
taxlaw-7406	691	36	(	(	PUNCT
taxlaw-7406	691	37	including	include	VERB
taxlaw-7406	691	38	damage	damage	NOUN
taxlaw-7406	691	39	recoveries	recovery	NOUN
taxlaw-7406	691	40	)	)	PUNCT
taxlaw-7406	691	41	produced	produce	VERB
taxlaw-7406	691	42	by	by	ADP
taxlaw-7406	691	43	such	such	ADJ
taxlaw-7406	691	44	costs	cost	NOUN
taxlaw-7406	691	45	,	,	PUNCT
taxlaw-7406	691	46	without	without	ADP
taxlaw-7406	691	47	barring	bar	VERB
taxlaw-7406	691	48	congress	congress	PROPN
taxlaw-7406	691	49	from	from	ADP
taxlaw-7406	691	50	disallowing	disallow	VERB
taxlaw-7406	691	51	such	such	ADJ
taxlaw-7406	691	52	costs	cost	NOUN
taxlaw-7406	691	53	,	,	PUNCT
taxlaw-7406	691	54	27	27	NUM
taxlaw-7406	691	55	va	va	NOUN
taxlaw-7406	691	56	.	.	PUNCT
taxlaw-7406	691	57	tax	tax	PROPN
taxlaw-7406	691	58	.	.	PUNCT
taxlaw-7406	692	1	rev	rev	PROPN
taxlaw-7406	692	2	.	.	PROPN
taxlaw-7406	692	3	297	297	NUM
taxlaw-7406	692	4	,	,	PUNCT
taxlaw-7406	692	5	334	334	NUM
taxlaw-7406	692	6	-	-	SYM
taxlaw-7406	692	7	38	38	NUM
taxlaw-7406	692	8	(	(	PUNCT
taxlaw-7406	692	9	2007	2007	NUM
taxlaw-7406	692	10	)	)	PUNCT
taxlaw-7406	692	11	;	;	PUNCT
taxlaw-7406	692	12	charles	charles	PROPN
taxlaw-7406	692	13	davenport	davenport	PROPN
taxlaw-7406	692	14	,	,	PUNCT
taxlaw-7406	692	15	why	why	SCONJ
taxlaw-7406	692	16	tort	tort	VERB
taxlaw-7406	692	17	legal	legal	ADJ
taxlaw-7406	692	18	fees	fee	NOUN
taxlaw-7406	692	19	are	be	AUX
taxlaw-7406	692	20	not	not	PART
taxlaw-7406	692	21	deductible	deductible	ADJ
taxlaw-7406	692	22	,	,	PUNCT
taxlaw-7406	692	23	97	97	NUM
taxlaw-7406	692	24	tax	tax	NOUN
taxlaw-7406	692	25	notes	note	NOUN
taxlaw-7406	692	26	703	703	NUM
taxlaw-7406	692	27	,	,	PUNCT
taxlaw-7406	692	28	704	704	NUM
taxlaw-7406	692	29	(	(	PUNCT
taxlaw-7406	692	30	2002	2002	NUM
taxlaw-7406	692	31	)	)	PUNCT
taxlaw-7406	692	32	;	;	PUNCT
taxlaw-7406	692	33	deborah	deborah	PROPN
taxlaw-7406	692	34	a.	a.	NOUN
taxlaw-7406	692	35	geier	geier	PROPN
taxlaw-7406	692	36	,	,	PUNCT
taxlaw-7406	692	37	attorney	attorney	NOUN
taxlaw-7406	692	38	’s	’s	PART
taxlaw-7406	692	39	fees	fee	NOUN
taxlaw-7406	692	40	:	:	PUNCT
taxlaw-7406	692	41	davenport	davenport	PROPN
taxlaw-7406	692	42	has	have	VERB
taxlaw-7406	692	43	the	the	DET
taxlaw-7406	692	44	right	right	ADJ
taxlaw-7406	692	45	idea	idea	NOUN
taxlaw-7406	692	46	,	,	PUNCT
taxlaw-7406	692	47	97	97	NUM
taxlaw-7406	692	48	tax	tax	NOUN
taxlaw-7406	692	49	notes	note	NOUN
taxlaw-7406	692	50	1627	1627	NUM
taxlaw-7406	692	51	,	,	PUNCT
taxlaw-7406	692	52	1629	1629	NUM
taxlaw-7406	692	53	(	(	PUNCT
taxlaw-7406	692	54	2002	2002	NUM
taxlaw-7406	692	55	)	)	PUNCT
taxlaw-7406	692	56	.	.	PUNCT
taxlaw-7406	693	1	153	153	NUM
taxlaw-7406	693	2	see	see	VERB
taxlaw-7406	693	3	hellwig	hellwig	PROPN
taxlaw-7406	693	4	&	&	CCONJ
taxlaw-7406	693	5	polsky	polsky	PROPN
taxlaw-7406	693	6	,	,	PUNCT
taxlaw-7406	693	7	supra	supra	PROPN
taxlaw-7406	693	8	note	note	PROPN
taxlaw-7406	693	9	106	106	NUM
taxlaw-7406	693	10	,	,	PUNCT
taxlaw-7406	693	11	at	at	ADP
taxlaw-7406	693	12	917	917	NUM
taxlaw-7406	693	13	-	-	SYM
taxlaw-7406	693	14	21	21	NUM
taxlaw-7406	693	15	(	(	PUNCT
taxlaw-7406	693	16	explaining	explain	VERB
taxlaw-7406	693	17	the	the	DET
taxlaw-7406	693	18	difficulty	difficulty	NOUN
taxlaw-7406	693	19	in	in	ADP
taxlaw-7406	693	20	reconciling	reconcile	VERB
taxlaw-7406	693	21	the	the	DET
taxlaw-7406	693	22	capitalization	capitalization	NOUN
taxlaw-7406	693	23	approach	approach	NOUN
taxlaw-7406	693	24	with	with	ADP
taxlaw-7406	693	25	treas	treas	PROPN
taxlaw-7406	693	26	.	.	PUNCT
taxlaw-7406	694	1	reg	reg	PROPN
taxlaw-7406	694	2	.	.	PUNCT
taxlaw-7406	695	1	§	§	PROPN
taxlaw-7406	695	2	1.212–1(k	1.212–1(k	NUM
taxlaw-7406	695	3	)	)	PUNCT
taxlaw-7406	695	4	and	and	CCONJ
taxlaw-7406	695	5	several	several	ADJ
taxlaw-7406	695	6	court	court	NOUN
taxlaw-7406	695	7	decisions	decision	NOUN
taxlaw-7406	695	8	)	)	PUNCT
taxlaw-7406	695	9	.	.	PUNCT
taxlaw-7406	696	1	154	154	NUM
taxlaw-7406	696	2	see	see	VERB
taxlaw-7406	696	3	,	,	PUNCT
taxlaw-7406	696	4	e.g.	e.g.	ADV
taxlaw-7406	696	5	,	,	PUNCT
taxlaw-7406	696	6	rev	rev	PROPN
taxlaw-7406	696	7	.	.	PROPN
taxlaw-7406	696	8	proc	proc	PROPN
taxlaw-7406	696	9	.	.	PUNCT
taxlaw-7406	697	1	93–27	93–27	NUM
taxlaw-7406	697	2	,	,	PUNCT
taxlaw-7406	697	3	1993–2	1993–2	NUM
taxlaw-7406	697	4	c.b	c.b	PROPN
taxlaw-7406	697	5	.	.	PROPN
taxlaw-7406	697	6	343	343	NUM
taxlaw-7406	697	7	(	(	PUNCT
taxlaw-7406	697	8	providing	provide	VERB
taxlaw-7406	697	9	the	the	DET
taxlaw-7406	697	10	circumstances	circumstance	NOUN
taxlaw-7406	697	11	in	in	ADP
taxlaw-7406	697	12	which	which	PRON
taxlaw-7406	697	13	the	the	DET
taxlaw-7406	697	14	irs	irs	PROPN
taxlaw-7406	697	15	will	will	AUX
taxlaw-7406	697	16	not	not	PART
taxlaw-7406	697	17	challenge	challenge	VERB
taxlaw-7406	697	18	the	the	DET
taxlaw-7406	697	19	claimed	claimed	ADJ
taxlaw-7406	697	20	tax	tax	NOUN
taxlaw-7406	697	21	-	-	PUNCT
taxlaw-7406	697	22	free	free	ADJ
taxlaw-7406	697	23	treatment	treatment	NOUN
taxlaw-7406	697	24	upon	upon	SCONJ
taxlaw-7406	697	25	receipt	receipt	NOUN
taxlaw-7406	697	26	of	of	ADP
taxlaw-7406	697	27	a	a	DET
taxlaw-7406	697	28	partnership	partnership	NOUN
taxlaw-7406	697	29	profits	profit	VERB
taxlaw-7406	697	30	interest	interest	NOUN
taxlaw-7406	697	31	)	)	PUNCT
taxlaw-7406	697	32	.	.	PUNCT
taxlaw-7406	698	1	155	155	NUM
taxlaw-7406	698	2	banks	bank	NOUN
taxlaw-7406	698	3	,	,	PUNCT
taxlaw-7406	698	4	543	543	NUM
taxlaw-7406	698	5	u.s	u.s	PROPN
taxlaw-7406	698	6	.	.	PROPN
taxlaw-7406	698	7	at	at	ADP
taxlaw-7406	698	8	437	437	NUM
taxlaw-7406	698	9	-	-	SYM
taxlaw-7406	698	10	38	38	NUM
taxlaw-7406	698	11	.	.	PUNCT
taxlaw-7406	698	12	156	156	NUM
taxlaw-7406	698	13	see	see	VERB
taxlaw-7406	698	14	brief	brief	NOUN
taxlaw-7406	698	15	for	for	ADP
taxlaw-7406	698	16	professor	professor	PROPN
taxlaw-7406	698	17	stephen	stephen	PROPN
taxlaw-7406	698	18	b.	b.	PROPN
taxlaw-7406	698	19	cohen	cohen	PROPN
taxlaw-7406	698	20	as	as	ADP
taxlaw-7406	698	21	amicus	amicus	NOUN
taxlaw-7406	698	22	curiae	curiae	NOUN
taxlaw-7406	698	23	at	at	ADP
taxlaw-7406	698	24	10	10	NUM
taxlaw-7406	698	25	-	-	SYM
taxlaw-7406	698	26	14	14	NUM
taxlaw-7406	698	27	,	,	PUNCT
taxlaw-7406	698	28	comm’r	comm’r	NOUN
taxlaw-7406	698	29	v.	v.	ADP
taxlaw-7406	698	30	banks	bank	NOUN
taxlaw-7406	698	31	,	,	PUNCT
taxlaw-7406	698	32	543	543	NUM
taxlaw-7406	698	33	u.s	u.s	PROPN
taxlaw-7406	698	34	.	.	PROPN
taxlaw-7406	698	35	426	426	NUM
taxlaw-7406	698	36	(	(	PUNCT
taxlaw-7406	698	37	2005	2005	NUM
taxlaw-7406	698	38	)	)	PUNCT
taxlaw-7406	698	39	(	(	PUNCT
taxlaw-7406	698	40	nos	nos	PROPN
taxlaw-7406	698	41	.	.	PROPN
taxlaw-7406	698	42	03	03	NUM
taxlaw-7406	698	43	-	-	SYM
taxlaw-7406	698	44	892	892	NUM
taxlaw-7406	698	45	&	&	CCONJ
taxlaw-7406	698	46	03	03	NUM
taxlaw-7406	698	47	-	-	SYM
taxlaw-7406	698	48	907	907	NUM
taxlaw-7406	698	49	)	)	PUNCT
taxlaw-7406	698	50	(	(	PUNCT
taxlaw-7406	698	51	arguing	argue	VERB
taxlaw-7406	698	52	that	that	SCONJ
taxlaw-7406	698	53	contingent	contingent	ADJ
taxlaw-7406	698	54	fees	fee	NOUN
taxlaw-7406	698	55	in	in	ADP
taxlaw-7406	698	56	employment	employment	NOUN
taxlaw-7406	698	57	-	-	PUNCT
taxlaw-7406	698	58	related	relate	VERB
taxlaw-7406	698	59	litigation	litigation	NOUN
taxlaw-7406	698	60	constitute	constitute	VERB
taxlaw-7406	698	61	reimbursed	reimburse	VERB
taxlaw-7406	698	62	employee	employee	NOUN
taxlaw-7406	698	63	business	business	NOUN
taxlaw-7406	698	64	expenses	expense	NOUN
taxlaw-7406	698	65	,	,	PUNCT
taxlaw-7406	698	66	which	which	PRON
taxlaw-7406	698	67	are	be	AUX
taxlaw-7406	698	68	deductible	deductible	ADJ
taxlaw-7406	698	69	above	above	ADP
taxlaw-7406	698	70	-	-	PUNCT
taxlaw-7406	698	71	the	the	DET
taxlaw-7406	698	72	-	-	PUNCT
taxlaw-7406	698	73	line	line	NOUN
taxlaw-7406	698	74	under	under	ADP
taxlaw-7406	698	75	i.r.c	i.r.c	NOUN
taxlaw-7406	698	76	.	.	PUNCT
taxlaw-7406	699	1	§	§	PROPN
taxlaw-7406	699	2	62(a)(2)(a	62(a)(2)(a	NOUN
taxlaw-7406	699	3	)	)	PUNCT
taxlaw-7406	699	4	)	)	PUNCT
taxlaw-7406	699	5	;	;	PUNCT
taxlaw-7406	700	1	i.r.c	i.r.c	NOUN
taxlaw-7406	700	2	.	.	PUNCT
taxlaw-7406	701	1	§	§	PROPN
taxlaw-7406	701	2	62(a)(20	62(a)(20	NUM
taxlaw-7406	701	3	)	)	PUNCT
taxlaw-7406	701	4	,	,	PUNCT
taxlaw-7406	701	5	(	(	PUNCT
taxlaw-7406	701	6	e)(18)(ii	e)(18)(ii	PROPN
taxlaw-7406	701	7	)	)	PUNCT
taxlaw-7406	701	8	(	(	PUNCT
taxlaw-7406	701	9	allowing	allow	VERB
taxlaw-7406	701	10	above	above	ADP
taxlaw-7406	701	11	-	-	PUNCT
taxlaw-7406	701	12	the	the	DET
taxlaw-7406	701	13	-	-	PUNCT
taxlaw-7406	701	14	line	line	NOUN
taxlaw-7406	701	15	deductions	deduction	NOUN
taxlaw-7406	701	16	for	for	ADP
taxlaw-7406	701	17	employment	employment	NOUN
taxlaw-7406	701	18	-	-	PUNCT
taxlaw-7406	701	19	related	relate	VERB
taxlaw-7406	701	20	legal	legal	ADJ
taxlaw-7406	701	21	fees	fee	NOUN
taxlaw-7406	701	22	)	)	PUNCT
taxlaw-7406	701	23	.	.	PUNCT
taxlaw-7406	702	1	157	157	NUM
taxlaw-7406	702	2	banks	bank	NOUN
taxlaw-7406	702	3	,	,	PUNCT
taxlaw-7406	702	4	543	543	NUM
taxlaw-7406	702	5	u.s	u.s	PROPN
taxlaw-7406	702	6	.	.	PROPN
taxlaw-7406	702	7	at	at	ADP
taxlaw-7406	702	8	435	435	NUM
taxlaw-7406	702	9	-	-	SYM
taxlaw-7406	702	10	36	36	NUM
taxlaw-7406	702	11	.	.	PUNCT
taxlaw-7406	702	12	158	158	NUM
taxlaw-7406	703	1	i	i	PRON
taxlaw-7406	703	2	d.	d.	VERB
taxlaw-7406	703	3	at	at	ADP
taxlaw-7406	703	4	436	436	NUM
taxlaw-7406	703	5	-	-	SYM
taxlaw-7406	703	6	38	38	NUM
taxlaw-7406	703	7	.	.	PUNCT
taxlaw-7406	704	1	159	159	NUM
taxlaw-7406	704	2	brant	brant	PROPN
taxlaw-7406	704	3	j.	j.	PROPN
taxlaw-7406	704	4	hellwig	hellwig	PROPN
taxlaw-7406	704	5	,	,	PUNCT
taxlaw-7406	704	6	the	the	DET
taxlaw-7406	704	7	supreme	supreme	PROPN
taxlaw-7406	704	8	court	court	PROPN
taxlaw-7406	704	9	’s	’s	PART
taxlaw-7406	704	10	casual	casual	ADJ
taxlaw-7406	704	11	use	use	NOUN
taxlaw-7406	704	12	of	of	ADP
taxlaw-7406	704	13	the	the	DET
taxlaw-7406	704	14	assignment	assignment	NOUN
taxlaw-7406	704	15	of	of	ADP
taxlaw-7406	704	16	income	income	NOUN
taxlaw-7406	704	17	doctrine	doctrine	NOUN
taxlaw-7406	704	18	,	,	PUNCT
taxlaw-7406	704	19	2006	2006	NUM
taxlaw-7406	704	20	u.	u.	PROPN
taxlaw-7406	704	21	ill	ill	PROPN
taxlaw-7406	704	22	.	.	PUNCT
taxlaw-7406	705	1	l.	l.	PROPN
taxlaw-7406	705	2	rev	rev	PROPN
taxlaw-7406	705	3	.	.	PROPN
taxlaw-7406	705	4	751	751	NUM
taxlaw-7406	705	5	,	,	PUNCT
taxlaw-7406	705	6	761	761	NUM
taxlaw-7406	705	7	(	(	PUNCT
taxlaw-7406	705	8	2006	2006	NUM
taxlaw-7406	705	9	)	)	PUNCT
taxlaw-7406	705	10	.	.	PUNCT
taxlaw-7406	706	1	even	even	ADV
taxlaw-7406	706	2	if	if	SCONJ
taxlaw-7406	706	3	the	the	DET
taxlaw-7406	706	4	partnership	partnership	NOUN
taxlaw-7406	706	5	for	for	ADP
taxlaw-7406	706	6	tax	tax	NOUN
taxlaw-7406	706	7	purposes	purpose	NOUN
taxlaw-7406	706	8	theory	theory	NOUN
taxlaw-7406	706	9	were	be	AUX
taxlaw-7406	706	10	viable	viable	ADJ
taxlaw-7406	706	11	,	,	PUNCT
taxlaw-7406	706	12	it	it	PRON
taxlaw-7406	706	13	is	be	AUX
taxlaw-7406	706	14	far	far	ADV
taxlaw-7406	706	15	from	from	ADP
taxlaw-7406	706	16	clear	clear	ADJ
taxlaw-7406	706	17	whether	whether	SCONJ
taxlaw-7406	706	18	,	,	PUNCT
taxlaw-7406	706	19	due	due	ADP
taxlaw-7406	706	20	to	to	ADP
taxlaw-7406	706	21	the	the	DET
taxlaw-7406	706	22	technicalities	technicality	NOUN
taxlaw-7406	706	23	of	of	ADP
taxlaw-7406	706	24	partnership	partnership	NOUN
taxlaw-7406	706	25	tax	tax	NOUN
taxlaw-7406	706	26	rules	rule	NOUN
taxlaw-7406	706	27	,	,	PUNCT
taxlaw-7406	706	28	the	the	DET
taxlaw-7406	706	29	argument	argument	NOUN
taxlaw-7406	706	30	would	would	AUX
taxlaw-7406	706	31	have	have	AUX
taxlaw-7406	706	32	even	even	ADV
taxlaw-7406	706	33	helped	help	VERB
taxlaw-7406	706	34	the	the	DET
taxlaw-7406	706	35	taxpayer	taxpayer	NOUN
taxlaw-7406	706	36	avoid	avoid	VERB
taxlaw-7406	706	37	the	the	DET
taxlaw-7406	706	38	contingent	contingent	ADJ
taxlaw-7406	706	39	fee	fee	NOUN
taxlaw-7406	706	40	tax	tax	NOUN
taxlaw-7406	706	41	trap	trap	NOUN
taxlaw-7406	706	42	.	.	PUNCT
taxlaw-7406	707	1	for	for	ADP
taxlaw-7406	707	2	a	a	DET
taxlaw-7406	707	3	discussion	discussion	NOUN
taxlaw-7406	707	4	of	of	ADP
taxlaw-7406	707	5	such	such	ADJ
taxlaw-7406	707	6	technical	technical	ADJ
taxlaw-7406	707	7	issues	issue	NOUN
taxlaw-7406	707	8	,	,	PUNCT
taxlaw-7406	707	9	see	see	VERB
taxlaw-7406	707	10	hellwig	hellwig	PROPN
taxlaw-7406	707	11	&	&	CCONJ
taxlaw-7406	707	12	polsky	polsky	PROPN
taxlaw-7406	707	13	,	,	PUNCT
taxlaw-7406	707	14	supra	supra	PROPN
taxlaw-7406	707	15	note	note	PROPN
taxlaw-7406	707	16	106	106	NUM
taxlaw-7406	707	17	,	,	PUNCT
taxlaw-7406	707	18	at	at	ADP
taxlaw-7406	707	19	913	913	NUM
taxlaw-7406	707	20	-	-	SYM
taxlaw-7406	707	21	15	15	NUM
taxlaw-7406	707	22	.	.	PUNCT
taxlaw-7406	708	1	2020	2020	NUM
taxlaw-7406	708	2	]	]	PUNCT
taxlaw-7406	708	3	impact	impact	NOUN
taxlaw-7406	708	4	of	of	ADP
taxlaw-7406	708	5	the	the	DET
taxlaw-7406	708	6	2017	2017	NUM
taxlaw-7406	708	7	tax	tax	NOUN
taxlaw-7406	708	8	act	act	NOUN
taxlaw-7406	708	9	on	on	ADP
taxlaw-7406	708	10	certain	certain	ADJ
taxlaw-7406	708	11	personal	personal	ADJ
taxlaw-7406	708	12	injury	injury	NOUN
taxlaw-7406	708	13	plaintffs	plaintff	NOUN
taxlaw-7406	708	14	53	53	NUM
taxlaw-7406	708	15	arguably	arguably	ADV
taxlaw-7406	708	16	not	not	PART
taxlaw-7406	708	17	impossible	impossible	ADJ
taxlaw-7406	708	18	)	)	PUNCT
taxlaw-7406	708	19	to	to	PART
taxlaw-7406	708	20	square	square	VERB
taxlaw-7406	708	21	with	with	ADP
taxlaw-7406	708	22	existing	exist	VERB
taxlaw-7406	708	23	legal	legal	ADJ
taxlaw-7406	708	24	authorities	authority	NOUN
taxlaw-7406	708	25	,	,	PUNCT
taxlaw-7406	708	26	yet	yet	CCONJ
taxlaw-7406	708	27	it	it	PRON
taxlaw-7406	708	28	is	be	AUX
taxlaw-7406	708	29	conceptually	conceptually	ADV
taxlaw-7406	708	30	sound	sound	ADJ
taxlaw-7406	708	31	,	,	PUNCT
taxlaw-7406	708	32	and	and	CCONJ
taxlaw-7406	708	33	has	have	VERB
taxlaw-7406	708	34	the	the	DET
taxlaw-7406	708	35	support	support	NOUN
taxlaw-7406	708	36	of	of	ADP
taxlaw-7406	708	37	several	several	ADJ
taxlaw-7406	708	38	esteemed	esteemed	ADJ
taxlaw-7406	708	39	commentators.160	commentators.160	NOUN
taxlaw-7406	708	40	because	because	SCONJ
taxlaw-7406	708	41	it	it	PRON
taxlaw-7406	708	42	is	be	AUX
taxlaw-7406	708	43	a	a	DET
taxlaw-7406	708	44	nonfrivolous	nonfrivolous	ADJ
taxlaw-7406	708	45	position	position	NOUN
taxlaw-7406	708	46	,	,	PUNCT
taxlaw-7406	708	47	affected	affect	VERB
taxlaw-7406	708	48	plaintiffs	plaintiff	NOUN
taxlaw-7406	708	49	could	could	AUX
taxlaw-7406	708	50	legally	legally	ADV
taxlaw-7406	708	51	take	take	VERB
taxlaw-7406	708	52	the	the	DET
taxlaw-7406	708	53	capitalization	capitalization	NOUN
taxlaw-7406	708	54	position	position	NOUN
taxlaw-7406	708	55	on	on	ADP
taxlaw-7406	708	56	their	their	PRON
taxlaw-7406	708	57	federal	federal	ADJ
taxlaw-7406	708	58	income	income	NOUN
taxlaw-7406	708	59	tax	tax	NOUN
taxlaw-7406	708	60	returns	return	NOUN
taxlaw-7406	708	61	.	.	PUNCT
taxlaw-7406	709	1	however	however	ADV
taxlaw-7406	709	2	,	,	PUNCT
taxlaw-7406	709	3	plaintiffs	plaintiff	NOUN
taxlaw-7406	709	4	would	would	AUX
taxlaw-7406	709	5	need	need	VERB
taxlaw-7406	709	6	to	to	PART
taxlaw-7406	709	7	keep	keep	VERB
taxlaw-7406	709	8	in	in	ADP
taxlaw-7406	709	9	mind	mind	NOUN
taxlaw-7406	709	10	the	the	DET
taxlaw-7406	709	11	potential	potential	ADJ
taxlaw-7406	709	12	tax	tax	NOUN
taxlaw-7406	709	13	penalties	penalty	NOUN
taxlaw-7406	709	14	if	if	SCONJ
taxlaw-7406	709	15	the	the	DET
taxlaw-7406	709	16	irs	irs	PROPN
taxlaw-7406	709	17	were	be	AUX
taxlaw-7406	709	18	to	to	PART
taxlaw-7406	709	19	successfully	successfully	ADV
taxlaw-7406	709	20	challenge	challenge	VERB
taxlaw-7406	709	21	the	the	DET
taxlaw-7406	709	22	position.161	position.161	ADJ
taxlaw-7406	709	23	yet	yet	ADV
taxlaw-7406	709	24	,	,	PUNCT
taxlaw-7406	709	25	such	such	DET
taxlaw-7406	709	26	a	a	DET
taxlaw-7406	709	27	penalty	penalty	NOUN
taxlaw-7406	709	28	could	could	AUX
taxlaw-7406	709	29	be	be	AUX
taxlaw-7406	709	30	avoided	avoid	VERB
taxlaw-7406	709	31	if	if	SCONJ
taxlaw-7406	709	32	the	the	DET
taxlaw-7406	709	33	position	position	NOUN
taxlaw-7406	709	34	is	be	AUX
taxlaw-7406	709	35	adequately	adequately	ADV
taxlaw-7406	709	36	disclosed	disclose	VERB
taxlaw-7406	709	37	on	on	ADP
taxlaw-7406	709	38	the	the	DET
taxlaw-7406	709	39	tax	tax	NOUN
taxlaw-7406	709	40	return.162	return.162	SCONJ
taxlaw-7406	709	41	taxpayers	taxpayer	NOUN
taxlaw-7406	709	42	often	often	ADV
taxlaw-7406	709	43	prefer	prefer	VERB
taxlaw-7406	709	44	to	to	PART
taxlaw-7406	709	45	avoid	avoid	VERB
taxlaw-7406	709	46	disclosure	disclosure	NOUN
taxlaw-7406	709	47	of	of	ADP
taxlaw-7406	709	48	a	a	DET
taxlaw-7406	709	49	tax	tax	NOUN
taxlaw-7406	709	50	position	position	NOUN
taxlaw-7406	709	51	because	because	SCONJ
taxlaw-7406	709	52	it	it	PRON
taxlaw-7406	709	53	is	be	AUX
taxlaw-7406	709	54	viewed	view	VERB
taxlaw-7406	709	55	as	as	ADP
taxlaw-7406	709	56	a	a	DET
taxlaw-7406	709	57	“	"	PUNCT
taxlaw-7406	709	58	red	red	ADJ
taxlaw-7406	709	59	flag	flag	NOUN
taxlaw-7406	709	60	”	"	PUNCT
taxlaw-7406	709	61	to	to	ADP
taxlaw-7406	709	62	the	the	DET
taxlaw-7406	709	63	irs	irs	PROPN
taxlaw-7406	709	64	,	,	PUNCT
taxlaw-7406	709	65	beckoning	beckon	VERB
taxlaw-7406	709	66	them	they	PRON
taxlaw-7406	709	67	to	to	PART
taxlaw-7406	709	68	audit	audit	VERB
taxlaw-7406	709	69	the	the	DET
taxlaw-7406	709	70	position	position	NOUN
taxlaw-7406	709	71	.	.	PUNCT
taxlaw-7406	710	1	but	but	CCONJ
taxlaw-7406	710	2	,	,	PUNCT
taxlaw-7406	710	3	in	in	ADP
taxlaw-7406	710	4	this	this	DET
taxlaw-7406	710	5	context	context	NOUN
taxlaw-7406	710	6	,	,	PUNCT
taxlaw-7406	710	7	disclosure	disclosure	NOUN
taxlaw-7406	710	8	would	would	AUX
taxlaw-7406	710	9	likely	likely	ADV
taxlaw-7406	710	10	not	not	PART
taxlaw-7406	710	11	be	be	AUX
taxlaw-7406	710	12	a	a	DET
taxlaw-7406	710	13	red	red	ADJ
taxlaw-7406	710	14	flag	flag	NOUN
taxlaw-7406	710	15	because	because	SCONJ
taxlaw-7406	710	16	defendants	defendant	NOUN
taxlaw-7406	710	17	are	be	AUX
taxlaw-7406	710	18	required	require	VERB
taxlaw-7406	710	19	to	to	PART
taxlaw-7406	710	20	report	report	VERB
taxlaw-7406	710	21	the	the	DET
taxlaw-7406	710	22	gross	gross	ADJ
taxlaw-7406	710	23	settlement	settlement	NOUN
taxlaw-7406	710	24	amount	amount	NOUN
taxlaw-7406	710	25	(	(	PUNCT
taxlaw-7406	710	26	i.e.	i.e.	X
taxlaw-7406	710	27	,	,	PUNCT
taxlaw-7406	710	28	the	the	DET
taxlaw-7406	710	29	settlement	settlement	NOUN
taxlaw-7406	710	30	amount	amount	NOUN
taxlaw-7406	710	31	unreduced	unreduce	VERB
taxlaw-7406	710	32	by	by	ADP
taxlaw-7406	710	33	the	the	DET
taxlaw-7406	710	34	contingent	contingent	NOUN
taxlaw-7406	710	35	attorney	attorney	NOUN
taxlaw-7406	710	36	fee	fee	NOUN
taxlaw-7406	710	37	)	)	PUNCT
taxlaw-7406	710	38	to	to	ADP
taxlaw-7406	710	39	the	the	DET
taxlaw-7406	710	40	plaintiff	plaintiff	NOUN
taxlaw-7406	710	41	on	on	ADP
taxlaw-7406	710	42	a	a	DET
taxlaw-7406	710	43	form	form	NOUN
taxlaw-7406	710	44	1099	1099	NUM
taxlaw-7406	710	45	-	-	PUNCT
taxlaw-7406	710	46	misc	misc	NOUN
taxlaw-7406	710	47	,	,	PUNCT
taxlaw-7406	710	48	regardless	regardless	ADV
taxlaw-7406	710	49	of	of	ADP
taxlaw-7406	710	50	whether	whether	SCONJ
taxlaw-7406	710	51	one	one	NUM
taxlaw-7406	710	52	or	or	CCONJ
taxlaw-7406	710	53	two	two	NUM
taxlaw-7406	710	54	checks	check	NOUN
taxlaw-7406	710	55	are	be	AUX
taxlaw-7406	710	56	issued.163	issued.163	NUM
taxlaw-7406	710	57	if	if	SCONJ
taxlaw-7406	710	58	a	a	DET
taxlaw-7406	710	59	plaintiff	plaintiff	NOUN
taxlaw-7406	710	60	takes	take	VERB
taxlaw-7406	710	61	the	the	DET
taxlaw-7406	710	62	capitalization	capitalization	NOUN
taxlaw-7406	710	63	tax	tax	NOUN
taxlaw-7406	710	64	position	position	NOUN
taxlaw-7406	710	65	and	and	CCONJ
taxlaw-7406	710	66	includes	include	VERB
taxlaw-7406	710	67	only	only	ADV
taxlaw-7406	710	68	her	her	PRON
taxlaw-7406	710	69	net	net	ADJ
taxlaw-7406	710	70	settlement	settlement	NOUN
taxlaw-7406	710	71	in	in	ADP
taxlaw-7406	710	72	gross	gross	ADJ
taxlaw-7406	710	73	income	income	NOUN
taxlaw-7406	710	74	,	,	PUNCT
taxlaw-7406	710	75	there	there	PRON
taxlaw-7406	710	76	will	will	AUX
taxlaw-7406	710	77	be	be	AUX
taxlaw-7406	710	78	a	a	DET
taxlaw-7406	710	79	discrepancy	discrepancy	NOUN
taxlaw-7406	710	80	between	between	ADP
taxlaw-7406	710	81	gross	gross	ADJ
taxlaw-7406	710	82	income	income	NOUN
taxlaw-7406	710	83	and	and	CCONJ
taxlaw-7406	710	84	the	the	DET
taxlaw-7406	710	85	form	form	NOUN
taxlaw-7406	710	86	1099	1099	NUM
taxlaw-7406	710	87	-	-	PUNCT
taxlaw-7406	710	88	misc	misc	NOUN
taxlaw-7406	710	89	.	.	PUNCT
taxlaw-7406	711	1	accordingly	accordingly	ADV
taxlaw-7406	711	2	,	,	PUNCT
taxlaw-7406	711	3	a	a	DET
taxlaw-7406	711	4	red	red	ADJ
taxlaw-7406	711	5	flag	flag	NOUN
taxlaw-7406	711	6	would	would	AUX
taxlaw-7406	711	7	seemingly	seemingly	ADV
taxlaw-7406	711	8	exist	exist	VERB
taxlaw-7406	711	9	regardless	regardless	ADV
taxlaw-7406	711	10	of	of	ADP
taxlaw-7406	711	11	whether	whether	SCONJ
taxlaw-7406	711	12	adequate	adequate	ADJ
taxlaw-7406	711	13	disclosure	disclosure	NOUN
taxlaw-7406	711	14	was	be	AUX
taxlaw-7406	711	15	made	make	VERB
taxlaw-7406	711	16	.	.	PUNCT
taxlaw-7406	712	1	another	another	DET
taxlaw-7406	712	2	potential	potential	ADJ
taxlaw-7406	712	3	legal	legal	ADJ
taxlaw-7406	712	4	argument	argument	NOUN
taxlaw-7406	712	5	relates	relate	VERB
taxlaw-7406	712	6	to	to	ADP
taxlaw-7406	712	7	the	the	DET
taxlaw-7406	712	8	definition	definition	NOUN
taxlaw-7406	712	9	of	of	ADP
taxlaw-7406	712	10	“	"	PUNCT
taxlaw-7406	712	11	civil	civil	ADJ
taxlaw-7406	712	12	rights	right	NOUN
taxlaw-7406	712	13	”	"	PUNCT
taxlaw-7406	712	14	in	in	ADP
taxlaw-7406	712	15	section	section	NOUN
taxlaw-7406	712	16	62(e)(18)(i	62(e)(18)(i	NUM
taxlaw-7406	712	17	)	)	PUNCT
taxlaw-7406	712	18	.	.	PUNCT
taxlaw-7406	713	1	recall	recall	VERB
taxlaw-7406	713	2	that	that	SCONJ
taxlaw-7406	713	3	in	in	ADP
taxlaw-7406	713	4	2004	2004	NUM
taxlaw-7406	713	5	congress	congress	PROPN
taxlaw-7406	713	6	amended	amend	VERB
taxlaw-7406	713	7	the	the	DET
taxlaw-7406	713	8	code	code	NOUN
taxlaw-7406	713	9	to	to	PART
taxlaw-7406	713	10	allow	allow	VERB
taxlaw-7406	713	11	a	a	DET
taxlaw-7406	713	12	new	new	ADJ
taxlaw-7406	713	13	above	above	ADP
taxlaw-7406	713	14	-	-	PUNCT
taxlaw-7406	713	15	theline	theline	NOUN
taxlaw-7406	713	16	deduction	deduction	NOUN
taxlaw-7406	713	17	for	for	ADP
taxlaw-7406	713	18	legal	legal	ADJ
taxlaw-7406	713	19	fees	fee	NOUN
taxlaw-7406	713	20	paid	pay	VERB
taxlaw-7406	713	21	by	by	ADP
taxlaw-7406	713	22	certain	certain	ADJ
taxlaw-7406	713	23	claimants.164	claimants.164	NOUN
taxlaw-7406	713	24	section	section	NOUN
taxlaw-7406	713	25	62(e	62(e	NUM
taxlaw-7406	713	26	)	)	PUNCT
taxlaw-7406	713	27	provides	provide	VERB
taxlaw-7406	713	28	a	a	DET
taxlaw-7406	713	29	lengthy	lengthy	ADJ
taxlaw-7406	713	30	list	list	NOUN
taxlaw-7406	713	31	of	of	ADP
taxlaw-7406	713	32	covered	cover	VERB
taxlaw-7406	713	33	claims	claim	NOUN
taxlaw-7406	713	34	.	.	PUNCT
taxlaw-7406	714	1	paragraphs	paragraph	NOUN
taxlaw-7406	714	2	(	(	PUNCT
taxlaw-7406	714	3	1	1	NUM
taxlaw-7406	714	4	)	)	PUNCT
taxlaw-7406	714	5	through	through	ADP
taxlaw-7406	714	6	(	(	PUNCT
taxlaw-7406	714	7	16	16	NUM
taxlaw-7406	714	8	)	)	PUNCT
taxlaw-7406	714	9	list	list	NOUN
taxlaw-7406	714	10	claims	claim	NOUN
taxlaw-7406	714	11	allowed	allow	VERB
taxlaw-7406	714	12	under	under	ADP
taxlaw-7406	714	13	specific	specific	ADJ
taxlaw-7406	714	14	federal	federal	ADJ
taxlaw-7406	714	15	statutes;165	statutes;165	PROPN
taxlaw-7406	714	16	paragraph	paragraph	NOUN
taxlaw-7406	714	17	(	(	PUNCT
taxlaw-7406	714	18	17	17	NUM
taxlaw-7406	714	19	)	)	PUNCT
taxlaw-7406	714	20	describes	describe	VERB
taxlaw-7406	714	21	employee	employee	NOUN
taxlaw-7406	714	22	whistleblower	whistleblower	NOUN
taxlaw-7406	714	23	claims	claim	NOUN
taxlaw-7406	714	24	under	under	ADP
taxlaw-7406	714	25	federal	federal	ADJ
taxlaw-7406	714	26	law;166	law;166	ADJ
taxlaw-7406	714	27	and	and	CCONJ
taxlaw-7406	714	28	paragraph	paragraph	NOUN
taxlaw-7406	714	29	(	(	PUNCT
taxlaw-7406	714	30	18	18	NUM
taxlaw-7406	714	31	)	)	PUNCT
taxlaw-7406	714	32	contains	contain	VERB
taxlaw-7406	714	33	two	two	NUM
taxlaw-7406	714	34	subparagraphs	subparagraph	NOUN
taxlaw-7406	714	35	,	,	PUNCT
taxlaw-7406	714	36	both	both	PRON
taxlaw-7406	714	37	of	of	ADP
taxlaw-7406	714	38	which	which	PRON
taxlaw-7406	714	39	apply	apply	VERB
taxlaw-7406	714	40	to	to	ADP
taxlaw-7406	714	41	claims	claim	NOUN
taxlaw-7406	714	42	based	base	VERB
taxlaw-7406	714	43	on	on	ADP
taxlaw-7406	714	44	federal	federal	ADJ
taxlaw-7406	714	45	,	,	PUNCT
taxlaw-7406	714	46	state	state	NOUN
taxlaw-7406	714	47	,	,	PUNCT
taxlaw-7406	714	48	or	or	CCONJ
taxlaw-7406	714	49	local	local	ADJ
taxlaw-7406	714	50	law	law	NOUN
taxlaw-7406	714	51	,	,	PUNCT
taxlaw-7406	714	52	whether	whether	SCONJ
taxlaw-7406	714	53	statutory	statutory	ADJ
taxlaw-7406	714	54	or	or	CCONJ
taxlaw-7406	714	55	common	common	ADJ
taxlaw-7406	714	56	law	law	NOUN
taxlaw-7406	714	57	,	,	PUNCT
taxlaw-7406	714	58	the	the	DET
taxlaw-7406	714	59	first	first	ADJ
taxlaw-7406	714	60	of	of	ADP
taxlaw-7406	714	61	which	which	PRON
taxlaw-7406	714	62	applies	apply	VERB
taxlaw-7406	714	63	to	to	ADP
taxlaw-7406	714	64	claims	claim	NOUN
taxlaw-7406	714	65	based	base	VERB
taxlaw-7406	714	66	on	on	ADP
taxlaw-7406	714	67	law	law	NOUN
taxlaw-7406	714	68	“	"	PUNCT
taxlaw-7406	714	69	providing	provide	VERB
taxlaw-7406	714	70	for	for	ADP
taxlaw-7406	714	71	the	the	DET
taxlaw-7406	714	72	enforcement	enforcement	NOUN
taxlaw-7406	714	73	of	of	ADP
taxlaw-7406	714	74	civil	civil	ADJ
taxlaw-7406	714	75	rights”167	rights”167	NOUN
taxlaw-7406	714	76	and	and	CCONJ
taxlaw-7406	714	77	the	the	DET
taxlaw-7406	714	78	second	second	NOUN
taxlaw-7406	714	79	of	of	ADP
taxlaw-7406	714	80	which	which	PRON
taxlaw-7406	714	81	applies	apply	VERB
taxlaw-7406	714	82	to	to	ADP
taxlaw-7406	714	83	claims	claim	NOUN
taxlaw-7406	714	84	based	base	VERB
taxlaw-7406	714	85	on	on	ADP
taxlaw-7406	714	86	law	law	NOUN
taxlaw-7406	714	87	“	"	PUNCT
taxlaw-7406	714	88	regulating	regulate	VERB
taxlaw-7406	714	89	any	any	DET
taxlaw-7406	714	90	aspect	aspect	NOUN
taxlaw-7406	714	91	of	of	ADP
taxlaw-7406	714	92	the	the	DET
taxlaw-7406	714	93	employment	employment	NOUN
taxlaw-7406	714	94	relationship	relationship	NOUN
taxlaw-7406	714	95	,	,	PUNCT
taxlaw-7406	714	96	including	include	VERB
taxlaw-7406	714	97	claims	claim	NOUN
taxlaw-7406	714	98	for	for	ADP
taxlaw-7406	714	99	wages	wage	NOUN
taxlaw-7406	714	100	,	,	PUNCT
taxlaw-7406	714	101	compensation	compensation	NOUN
taxlaw-7406	714	102	,	,	PUNCT
taxlaw-7406	714	103	or	or	CCONJ
taxlaw-7406	714	104	benefits	benefit	NOUN
taxlaw-7406	714	105	.	.	PUNCT
taxlaw-7406	714	106	”168	”168	VERB
taxlaw-7406	715	1	paragraph	paragraph	NOUN
taxlaw-7406	715	2	(	(	PUNCT
taxlaw-7406	715	3	18	18	NUM
taxlaw-7406	715	4	)	)	PUNCT
taxlaw-7406	715	5	is	be	AUX
taxlaw-7406	715	6	a	a	DET
taxlaw-7406	715	7	catchall	catchall	NOUN
taxlaw-7406	715	8	category	category	NOUN
taxlaw-7406	715	9	.	.	PUNCT
taxlaw-7406	716	1	it	it	PRON
taxlaw-7406	716	2	seems	seem	VERB
taxlaw-7406	716	3	to	to	PART
taxlaw-7406	716	4	make	make	VERB
taxlaw-7406	716	5	all	all	PRON
taxlaw-7406	716	6	of	of	ADP
taxlaw-7406	716	7	the	the	DET
taxlaw-7406	716	8	prior	prior	ADJ
taxlaw-7406	716	9	17	17	NUM
taxlaw-7406	716	10	paragraphs	paragraph	NOUN
taxlaw-7406	716	11	redundant	redundant	VERB
taxlaw-7406	716	12	,	,	PUNCT
taxlaw-7406	716	13	as	as	SCONJ
taxlaw-7406	716	14	they	they	PRON
taxlaw-7406	716	15	all	all	PRON
taxlaw-7406	716	16	appear	appear	VERB
taxlaw-7406	716	17	to	to	PART
taxlaw-7406	716	18	apply	apply	VERB
taxlaw-7406	716	19	to	to	ADP
taxlaw-7406	716	20	civil	civil	ADJ
taxlaw-7406	716	21	rights	right	NOUN
taxlaw-7406	716	22	or	or	CCONJ
taxlaw-7406	716	23	employment	employment	NOUN
taxlaw-7406	716	24	-	-	PUNCT
taxlaw-7406	716	25	related	relate	VERB
taxlaw-7406	716	26	claims	claim	NOUN
taxlaw-7406	716	27	.	.	PUNCT
taxlaw-7406	717	1	one	one	NUM
taxlaw-7406	717	2	issue	issue	NOUN
taxlaw-7406	717	3	is	be	AUX
taxlaw-7406	717	4	the	the	DET
taxlaw-7406	717	5	scope	scope	NOUN
taxlaw-7406	717	6	of	of	ADP
taxlaw-7406	717	7	the	the	DET
taxlaw-7406	717	8	term	term	NOUN
taxlaw-7406	717	9	“	"	PUNCT
taxlaw-7406	717	10	civil	civil	ADJ
taxlaw-7406	717	11	rights	right	NOUN
taxlaw-7406	717	12	”	"	PUNCT
taxlaw-7406	717	13	in	in	ADP
taxlaw-7406	717	14	section	section	NOUN
taxlaw-7406	717	15	62(e)(18)(i	62(e)(18)(i	NUM
taxlaw-7406	717	16	)	)	PUNCT
taxlaw-7406	717	17	.	.	PUNCT
taxlaw-7406	718	1	robert	robert	PROPN
taxlaw-7406	718	2	wood	wood	PROPN
taxlaw-7406	718	3	,	,	PUNCT
taxlaw-7406	718	4	a	a	DET
taxlaw-7406	718	5	prominent	prominent	ADJ
taxlaw-7406	718	6	commentator	commentator	NOUN
taxlaw-7406	718	7	on	on	ADP
taxlaw-7406	718	8	tax	tax	NOUN
taxlaw-7406	718	9	issues	issue	NOUN
taxlaw-7406	718	10	arising	arise	VERB
taxlaw-7406	718	11	out	out	ADP
taxlaw-7406	718	12	of	of	ADP
taxlaw-7406	718	13	litigation	litigation	NOUN
taxlaw-7406	718	14	,	,	PUNCT
taxlaw-7406	718	15	has	have	AUX
taxlaw-7406	718	16	argued	argue	VERB
taxlaw-7406	718	17	for	for	ADP
taxlaw-7406	718	18	an	an	DET
taxlaw-7406	718	19	extremely	extremely	ADV
taxlaw-7406	718	20	expansive	expansive	ADJ
taxlaw-7406	718	21	interpretation	interpretation	NOUN
taxlaw-7406	718	22	of	of	ADP
taxlaw-7406	718	23	the	the	DET
taxlaw-7406	718	24	term	term	NOUN
taxlaw-7406	718	25	as	as	ADP
taxlaw-7406	718	26	a	a	DET
taxlaw-7406	718	27	means	means	NOUN
taxlaw-7406	718	28	of	of	ADP
taxlaw-7406	718	29	solving	solve	VERB
taxlaw-7406	718	30	the	the	DET
taxlaw-7406	718	31	contingent	contingent	ADJ
taxlaw-7406	718	32	fee	fee	NOUN
taxlaw-7406	718	33	tax	tax	NOUN
taxlaw-7406	718	34	160	160	NUM
taxlaw-7406	718	35	dodge	dodge	NOUN
taxlaw-7406	718	36	,	,	PUNCT
taxlaw-7406	718	37	supra	supra	PROPN
taxlaw-7406	718	38	note	note	NOUN
taxlaw-7406	718	39	152	152	NUM
taxlaw-7406	718	40	,	,	PUNCT
taxlaw-7406	718	41	at	at	ADP
taxlaw-7406	718	42	334	334	NUM
taxlaw-7406	718	43	-	-	SYM
taxlaw-7406	718	44	38	38	NUM
taxlaw-7406	718	45	;	;	PUNCT
taxlaw-7406	718	46	davenport	davenport	NOUN
taxlaw-7406	718	47	,	,	PUNCT
taxlaw-7406	718	48	supra	supra	PROPN
taxlaw-7406	718	49	note	note	PROPN
taxlaw-7406	718	50	152	152	NUM
taxlaw-7406	718	51	,	,	PUNCT
taxlaw-7406	718	52	at	at	ADP
taxlaw-7406	718	53	704	704	NUM
taxlaw-7406	718	54	;	;	PUNCT
taxlaw-7406	718	55	geier	geier	NOUN
taxlaw-7406	718	56	,	,	PUNCT
taxlaw-7406	718	57	supra	supra	PROPN
taxlaw-7406	718	58	note	note	NOUN
taxlaw-7406	718	59	152	152	NUM
taxlaw-7406	718	60	,	,	PUNCT
taxlaw-7406	718	61	at	at	ADP
taxlaw-7406	718	62	3	3	NUM
taxlaw-7406	718	63	.	.	PUNCT
taxlaw-7406	719	1	but	but	CCONJ
taxlaw-7406	719	2	see	see	VERB
taxlaw-7406	719	3	hellwig	hellwig	PROPN
taxlaw-7406	719	4	&	&	CCONJ
taxlaw-7406	719	5	polsky	polsky	PROPN
taxlaw-7406	719	6	,	,	PUNCT
taxlaw-7406	719	7	supra	supra	PROPN
taxlaw-7406	719	8	note	note	PROPN
taxlaw-7406	719	9	106	106	NUM
taxlaw-7406	719	10	,	,	PUNCT
taxlaw-7406	719	11	at	at	ADP
taxlaw-7406	719	12	915	915	NUM
taxlaw-7406	719	13	,	,	PUNCT
taxlaw-7406	719	14	921	921	NUM
taxlaw-7406	719	15	.	.	NOUN
taxlaw-7406	719	16	161	161	NUM
taxlaw-7406	719	17	in	in	ADP
taxlaw-7406	719	18	general	general	ADJ
taxlaw-7406	719	19	,	,	PUNCT
taxlaw-7406	719	20	to	to	PART
taxlaw-7406	719	21	avoid	avoid	VERB
taxlaw-7406	719	22	tax	tax	NOUN
taxlaw-7406	719	23	penalties	penalty	NOUN
taxlaw-7406	719	24	for	for	ADP
taxlaw-7406	719	25	a	a	DET
taxlaw-7406	719	26	large	large	ADJ
taxlaw-7406	719	27	improper	improper	ADJ
taxlaw-7406	719	28	and	and	CCONJ
taxlaw-7406	719	29	undisclosed	undisclosed	ADJ
taxlaw-7406	719	30	tax	tax	NOUN
taxlaw-7406	719	31	position	position	NOUN
taxlaw-7406	719	32	,	,	PUNCT
taxlaw-7406	719	33	the	the	DET
taxlaw-7406	719	34	position	position	NOUN
taxlaw-7406	719	35	must	must	AUX
taxlaw-7406	719	36	be	be	AUX
taxlaw-7406	719	37	supported	support	VERB
taxlaw-7406	719	38	by	by	ADP
taxlaw-7406	719	39	“	"	PUNCT
taxlaw-7406	719	40	substantial	substantial	ADJ
taxlaw-7406	719	41	authority	authority	NOUN
taxlaw-7406	719	42	.	.	PUNCT
taxlaw-7406	719	43	”	"	PUNCT
taxlaw-7406	719	44	i.r.c	i.r.c	NOUN
taxlaw-7406	719	45	.	.	PUNCT
taxlaw-7406	720	1	§	§	PROPN
taxlaw-7406	720	2	6662(d)(2)(b)(i	6662(d)(2)(b)(i	PROPN
taxlaw-7406	720	3	)	)	PUNCT
taxlaw-7406	720	4	.	.	PUNCT
taxlaw-7406	721	1	if	if	SCONJ
taxlaw-7406	721	2	the	the	DET
taxlaw-7406	721	3	position	position	NOUN
taxlaw-7406	721	4	is	be	AUX
taxlaw-7406	721	5	adequately	adequately	ADV
taxlaw-7406	721	6	disclosed	disclose	VERB
taxlaw-7406	721	7	on	on	ADP
taxlaw-7406	721	8	the	the	DET
taxlaw-7406	721	9	tax	tax	NOUN
taxlaw-7406	721	10	return	return	NOUN
taxlaw-7406	721	11	,	,	PUNCT
taxlaw-7406	721	12	then	then	ADV
taxlaw-7406	721	13	the	the	DET
taxlaw-7406	721	14	position	position	NOUN
taxlaw-7406	721	15	need	need	AUX
taxlaw-7406	721	16	only	only	ADV
taxlaw-7406	721	17	be	be	AUX
taxlaw-7406	721	18	supported	support	VERB
taxlaw-7406	721	19	by	by	ADP
taxlaw-7406	721	20	a	a	DET
taxlaw-7406	721	21	“	"	PUNCT
taxlaw-7406	721	22	reasonable	reasonable	ADJ
taxlaw-7406	721	23	basis	basis	NOUN
taxlaw-7406	721	24	.	.	PUNCT
taxlaw-7406	721	25	”	"	PUNCT
taxlaw-7406	721	26	i.r.c	i.r.c	NOUN
taxlaw-7406	721	27	.	.	PUNCT
taxlaw-7406	722	1	§	§	PROPN
taxlaw-7406	722	2	6662(d)(2)(b)(ii	6662(d)(2)(b)(ii	NUM
taxlaw-7406	722	3	)	)	PUNCT
taxlaw-7406	722	4	.	.	PUNCT
taxlaw-7406	723	1	the	the	DET
taxlaw-7406	723	2	substantial	substantial	ADJ
taxlaw-7406	723	3	authority	authority	NOUN
taxlaw-7406	723	4	standard	standard	NOUN
taxlaw-7406	723	5	is	be	AUX
taxlaw-7406	723	6	“	"	PUNCT
taxlaw-7406	723	7	more	more	ADV
taxlaw-7406	723	8	stringent	stringent	ADJ
taxlaw-7406	723	9	that	that	SCONJ
taxlaw-7406	723	10	the	the	DET
taxlaw-7406	723	11	reasonable	reasonable	ADJ
taxlaw-7406	723	12	basis	basis	NOUN
taxlaw-7406	723	13	standard	standard	NOUN
taxlaw-7406	723	14	,	,	PUNCT
taxlaw-7406	723	15	”	"	PUNCT
taxlaw-7406	723	16	treas	treas	PROPN
taxlaw-7406	723	17	.	.	PUNCT
taxlaw-7406	724	1	reg	reg	PROPN
taxlaw-7406	724	2	.	.	PUNCT
taxlaw-7406	725	1	§	§	PROPN
taxlaw-7406	725	2	1.6662	1.6662	NUM
taxlaw-7406	725	3	–	–	PUNCT
taxlaw-7406	725	4	4(d)(2	4(d)(2	NUM
taxlaw-7406	725	5	)	)	PUNCT
taxlaw-7406	725	6	,	,	PUNCT
taxlaw-7406	725	7	which	which	PRON
taxlaw-7406	725	8	itself	itself	PRON
taxlaw-7406	725	9	is	be	AUX
taxlaw-7406	725	10	“	"	PUNCT
taxlaw-7406	725	11	significantly	significantly	ADV
taxlaw-7406	725	12	higher	high	ADJ
taxlaw-7406	725	13	than	than	ADP
taxlaw-7406	725	14	not	not	PART
taxlaw-7406	725	15	frivolous	frivolous	ADJ
taxlaw-7406	725	16	or	or	CCONJ
taxlaw-7406	725	17	not	not	PART
taxlaw-7406	725	18	patently	patently	ADV
taxlaw-7406	725	19	improper	improper	ADJ
taxlaw-7406	725	20	,	,	PUNCT
taxlaw-7406	725	21	”	"	PUNCT
taxlaw-7406	725	22	treas	treas	PROPN
taxlaw-7406	725	23	.	.	PUNCT
taxlaw-7406	726	1	reg	reg	PROPN
taxlaw-7406	726	2	.	.	PUNCT
taxlaw-7406	727	1	§	§	PROPN
taxlaw-7406	727	2	1.6662	1.6662	NUM
taxlaw-7406	727	3	–	–	PUNCT
taxlaw-7406	727	4	3(b)(3	3(b)(3	NUM
taxlaw-7406	727	5	)	)	PUNCT
taxlaw-7406	727	6	.	.	PUNCT
taxlaw-7406	728	1	162	162	NUM
taxlaw-7406	728	2	i.r.c	i.r.c	NOUN
taxlaw-7406	728	3	.	.	PUNCT
taxlaw-7406	729	1	§	§	PROPN
taxlaw-7406	729	2	6662(d)(2)(b)(ii)(i	6662(d)(2)(b)(ii)(i	NUM
taxlaw-7406	729	3	)	)	PUNCT
taxlaw-7406	730	1	(	(	PUNCT
taxlaw-7406	730	2	providing	provide	VERB
taxlaw-7406	730	3	an	an	DET
taxlaw-7406	730	4	exception	exception	NOUN
taxlaw-7406	730	5	to	to	ADP
taxlaw-7406	730	6	substantial	substantial	ADJ
taxlaw-7406	730	7	understatement	understatement	NOUN
taxlaw-7406	730	8	penalties	penalty	NOUN
taxlaw-7406	730	9	for	for	ADP
taxlaw-7406	730	10	tax	tax	NOUN
taxlaw-7406	730	11	positions	position	NOUN
taxlaw-7406	730	12	that	that	PRON
taxlaw-7406	730	13	are	be	AUX
taxlaw-7406	730	14	adequately	adequately	ADV
taxlaw-7406	730	15	disclosed	disclose	VERB
taxlaw-7406	730	16	on	on	ADP
taxlaw-7406	730	17	the	the	DET
taxlaw-7406	730	18	tax	tax	NOUN
taxlaw-7406	730	19	return	return	NOUN
taxlaw-7406	730	20	)	)	PUNCT
taxlaw-7406	730	21	.	.	PUNCT
taxlaw-7406	731	1	in	in	ADP
taxlaw-7406	731	2	addition	addition	NOUN
taxlaw-7406	731	3	to	to	ADP
taxlaw-7406	731	4	adequate	adequate	ADJ
taxlaw-7406	731	5	disclosure	disclosure	NOUN
taxlaw-7406	731	6	,	,	PUNCT
taxlaw-7406	731	7	this	this	DET
taxlaw-7406	731	8	exemption	exemption	NOUN
taxlaw-7406	731	9	from	from	ADP
taxlaw-7406	731	10	penalties	penalty	NOUN
taxlaw-7406	731	11	requires	require	VERB
taxlaw-7406	731	12	the	the	DET
taxlaw-7406	731	13	taxpayer	taxpayer	NOUN
taxlaw-7406	731	14	’s	’s	PART
taxlaw-7406	731	15	position	position	NOUN
taxlaw-7406	731	16	to	to	PART
taxlaw-7406	731	17	be	be	AUX
taxlaw-7406	731	18	supported	support	VERB
taxlaw-7406	731	19	by	by	ADP
taxlaw-7406	731	20	a	a	DET
taxlaw-7406	731	21	reasonable	reasonable	ADJ
taxlaw-7406	731	22	basis	basis	NOUN
taxlaw-7406	731	23	.	.	PUNCT
taxlaw-7406	732	1	i.r.c	i.r.c	NOUN
taxlaw-7406	732	2	.	.	PUNCT
taxlaw-7406	733	1	§	§	PROPN
taxlaw-7406	733	2	6662(d)(2)(b)(ii)(ii	6662(d)(2)(b)(ii)(ii	PROPN
taxlaw-7406	733	3	)	)	PUNCT
taxlaw-7406	733	4	.	.	PUNCT
taxlaw-7406	734	1	163	163	NUM
taxlaw-7406	734	2	see	see	VERB
taxlaw-7406	734	3	treas	treas	PROPN
taxlaw-7406	734	4	.	.	PUNCT
taxlaw-7406	735	1	reg	reg	PROPN
taxlaw-7406	735	2	.	.	PUNCT
taxlaw-7406	736	1	§	§	PROPN
taxlaw-7406	736	2	1.6045–5(f	1.6045–5(f	PROPN
taxlaw-7406	736	3	)	)	PUNCT
taxlaw-7406	736	4	,	,	PUNCT
taxlaw-7406	736	5	ex	ex	X
taxlaw-7406	736	6	.	.	PUNCT
taxlaw-7406	736	7	(	(	PUNCT
taxlaw-7406	736	8	1	1	NUM
taxlaw-7406	736	9	)	)	PUNCT
taxlaw-7406	736	10	,	,	PUNCT
taxlaw-7406	736	11	(	(	PUNCT
taxlaw-7406	736	12	3	3	NUM
taxlaw-7406	736	13	)	)	PUNCT
taxlaw-7406	736	14	.	.	PUNCT
taxlaw-7406	737	1	164	164	NUM
taxlaw-7406	737	2	see	see	VERB
taxlaw-7406	737	3	supra	supra	PROPN
taxlaw-7406	737	4	note	note	PROPN
taxlaw-7406	737	5	113	113	NUM
taxlaw-7406	737	6	and	and	CCONJ
taxlaw-7406	737	7	accompanying	accompany	VERB
taxlaw-7406	737	8	text	text	NOUN
taxlaw-7406	737	9	.	.	PUNCT
taxlaw-7406	738	1	165	165	NUM
taxlaw-7406	738	2	i.r.c	i.r.c	NOUN
taxlaw-7406	738	3	.	.	PUNCT
taxlaw-7406	739	1	§	§	PROPN
taxlaw-7406	739	2	62(e)(1)–(16	62(e)(1)–(16	PROPN
taxlaw-7406	739	3	)	)	PUNCT
taxlaw-7406	739	4	.	.	PUNCT
taxlaw-7406	740	1	166	166	NUM
taxlaw-7406	740	2	i.r.c	i.r.c	NOUN
taxlaw-7406	740	3	.	.	PUNCT
taxlaw-7406	741	1	§	§	PROPN
taxlaw-7406	741	2	62(e)(17	62(e)(17	PROPN
taxlaw-7406	741	3	)	)	PUNCT
taxlaw-7406	741	4	.	.	PUNCT
taxlaw-7406	742	1	167	167	NUM
taxlaw-7406	742	2	i.r.c	i.r.c	NOUN
taxlaw-7406	742	3	.	.	PUNCT
taxlaw-7406	743	1	§	§	PROPN
taxlaw-7406	743	2	62(e)(18)(i	62(e)(18)(i	NUM
taxlaw-7406	743	3	)	)	PUNCT
taxlaw-7406	743	4	.	.	PUNCT
taxlaw-7406	744	1	168	168	NUM
taxlaw-7406	744	2	i.r.c	i.r.c	NOUN
taxlaw-7406	744	3	.	.	PUNCT
taxlaw-7406	745	1	§	§	PROPN
taxlaw-7406	745	2	62(e)(18)(ii	62(e)(18)(ii	PROPN
taxlaw-7406	745	3	)	)	PUNCT
taxlaw-7406	745	4	.	.	PUNCT
taxlaw-7406	746	1	54	54	NUM
taxlaw-7406	746	2	columbia	columbia	PROPN
taxlaw-7406	746	3	journal	journal	PROPN
taxlaw-7406	746	4	of	of	ADP
taxlaw-7406	746	5	tax	tax	NOUN
taxlaw-7406	746	6	law	law	NOUN
taxlaw-7406	746	7	[	[	X
taxlaw-7406	746	8	vol	vol	NOUN
taxlaw-7406	746	9	12:27	12:27	NUM
taxlaw-7406	746	10	trap.169	trap.169	NOUN
taxlaw-7406	746	11	wood	wood	NOUN
taxlaw-7406	746	12	notes	note	VERB
taxlaw-7406	746	13	that	that	SCONJ
taxlaw-7406	746	14	black	black	NOUN
taxlaw-7406	746	15	’s	’s	PART
taxlaw-7406	746	16	law	law	NOUN
taxlaw-7406	746	17	dictionary	dictionary	PROPN
taxlaw-7406	746	18	defines	define	VERB
taxlaw-7406	746	19	the	the	DET
taxlaw-7406	746	20	term	term	NOUN
taxlaw-7406	746	21	“	"	PUNCT
taxlaw-7406	746	22	civil	civil	ADJ
taxlaw-7406	746	23	rights	right	NOUN
taxlaw-7406	746	24	”	"	PUNCT
taxlaw-7406	746	25	as	as	ADP
taxlaw-7406	746	26	rights	right	NOUN
taxlaw-7406	746	27	guaranteed	guarantee	VERB
taxlaw-7406	746	28	by	by	ADP
taxlaw-7406	746	29	the	the	DET
taxlaw-7406	746	30	constitution	constitution	NOUN
taxlaw-7406	746	31	or	or	CCONJ
taxlaw-7406	746	32	anti	anti	ADJ
taxlaw-7406	746	33	-	-	ADJ
taxlaw-7406	746	34	discrimination	discrimination	ADJ
taxlaw-7406	746	35	legislation	legislation	NOUN
taxlaw-7406	746	36	and	and	CCONJ
taxlaw-7406	746	37	that	that	SCONJ
taxlaw-7406	746	38	the	the	DET
taxlaw-7406	746	39	irs	irs	PROPN
taxlaw-7406	746	40	,	,	PUNCT
taxlaw-7406	746	41	in	in	ADP
taxlaw-7406	746	42	informal	informal	ADJ
taxlaw-7406	746	43	guidance	guidance	NOUN
taxlaw-7406	746	44	in	in	ADP
taxlaw-7406	746	45	another	another	DET
taxlaw-7406	746	46	context	context	NOUN
taxlaw-7406	746	47	,	,	PUNCT
taxlaw-7406	746	48	applied	apply	VERB
taxlaw-7406	746	49	a	a	DET
taxlaw-7406	746	50	similar	similar	ADJ
taxlaw-7406	746	51	interpretation.170	interpretation.170	NOUN
taxlaw-7406	746	52	wood	wood	NOUN
taxlaw-7406	746	53	seems	seem	VERB
taxlaw-7406	746	54	to	to	PART
taxlaw-7406	746	55	acknowledge	acknowledge	VERB
taxlaw-7406	746	56	that	that	SCONJ
taxlaw-7406	746	57	this	this	PRON
taxlaw-7406	746	58	is	be	AUX
taxlaw-7406	746	59	the	the	DET
taxlaw-7406	746	60	common	common	ADJ
taxlaw-7406	746	61	definition	definition	NOUN
taxlaw-7406	746	62	of	of	ADP
taxlaw-7406	746	63	the	the	DET
taxlaw-7406	746	64	term	term	NOUN
taxlaw-7406	746	65	“	"	PUNCT
taxlaw-7406	746	66	civil	civil	ADJ
taxlaw-7406	746	67	rights	right	NOUN
taxlaw-7406	746	68	.	.	PUNCT
taxlaw-7406	746	69	”171	”171	PROPN
taxlaw-7406	747	1	however	however	ADV
taxlaw-7406	747	2	,	,	PUNCT
taxlaw-7406	747	3	he	he	PRON
taxlaw-7406	747	4	also	also	ADV
taxlaw-7406	747	5	explains	explain	VERB
taxlaw-7406	747	6	that	that	SCONJ
taxlaw-7406	747	7	courts	court	NOUN
taxlaw-7406	747	8	have	have	AUX
taxlaw-7406	747	9	used	use	VERB
taxlaw-7406	747	10	different	different	ADJ
taxlaw-7406	747	11	interpretations	interpretation	NOUN
taxlaw-7406	747	12	,	,	PUNCT
taxlaw-7406	747	13	some	some	PRON
taxlaw-7406	747	14	consistent	consistent	ADJ
taxlaw-7406	747	15	with	with	ADP
taxlaw-7406	747	16	the	the	DET
taxlaw-7406	747	17	black	black	NOUN
taxlaw-7406	747	18	’s	’s	PART
taxlaw-7406	747	19	law	law	NOUN
taxlaw-7406	747	20	dictionary	dictionary	ADJ
taxlaw-7406	747	21	definition	definition	NOUN
taxlaw-7406	747	22	but	but	CCONJ
taxlaw-7406	747	23	others	other	NOUN
taxlaw-7406	747	24	applying	apply	VERB
taxlaw-7406	747	25	a	a	DET
taxlaw-7406	747	26	much	much	ADV
taxlaw-7406	747	27	broader	broad	ADJ
taxlaw-7406	747	28	interpretation.172	interpretation.172	NOUN
taxlaw-7406	747	29	under	under	ADP
taxlaw-7406	747	30	the	the	DET
taxlaw-7406	747	31	broader	broad	ADJ
taxlaw-7406	747	32	interpretation	interpretation	NOUN
taxlaw-7406	747	33	,	,	PUNCT
taxlaw-7406	747	34	civil	civil	ADJ
taxlaw-7406	747	35	rights	right	NOUN
taxlaw-7406	747	36	claims	claim	NOUN
taxlaw-7406	747	37	would	would	AUX
taxlaw-7406	747	38	include	include	VERB
taxlaw-7406	747	39	all	all	DET
taxlaw-7406	747	40	civil	civil	ADJ
taxlaw-7406	747	41	claims	claim	NOUN
taxlaw-7406	747	42	for	for	ADP
taxlaw-7406	747	43	redress	redress	NOUN
taxlaw-7406	747	44	.	.	PUNCT
taxlaw-7406	748	1	if	if	SCONJ
taxlaw-7406	748	2	this	this	DET
taxlaw-7406	748	3	view	view	NOUN
taxlaw-7406	748	4	were	be	AUX
taxlaw-7406	748	5	to	to	PART
taxlaw-7406	748	6	prevail	prevail	VERB
taxlaw-7406	748	7	,	,	PUNCT
taxlaw-7406	748	8	the	the	DET
taxlaw-7406	748	9	contingent	contingent	ADJ
taxlaw-7406	748	10	fee	fee	NOUN
taxlaw-7406	748	11	tax	tax	NOUN
taxlaw-7406	748	12	trap	trap	NOUN
taxlaw-7406	748	13	would	would	AUX
taxlaw-7406	748	14	be	be	AUX
taxlaw-7406	748	15	eliminated	eliminate	VERB
taxlaw-7406	748	16	,	,	PUNCT
taxlaw-7406	748	17	because	because	SCONJ
taxlaw-7406	748	18	all	all	DET
taxlaw-7406	748	19	claims	claim	NOUN
taxlaw-7406	748	20	for	for	ADP
taxlaw-7406	748	21	damages	damage	NOUN
taxlaw-7406	748	22	(	(	PUNCT
taxlaw-7406	748	23	even	even	ADV
taxlaw-7406	748	24	punitive	punitive	ADJ
taxlaw-7406	748	25	damages	damage	NOUN
taxlaw-7406	748	26	claims	claim	NOUN
taxlaw-7406	748	27	)	)	PUNCT
taxlaw-7406	748	28	would	would	AUX
taxlaw-7406	748	29	constitute	constitute	VERB
taxlaw-7406	748	30	civil	civil	ADJ
taxlaw-7406	748	31	rights	right	NOUN
taxlaw-7406	748	32	claims	claim	NOUN
taxlaw-7406	748	33	and	and	CCONJ
taxlaw-7406	748	34	,	,	PUNCT
taxlaw-7406	748	35	accordingly	accordingly	ADV
taxlaw-7406	748	36	,	,	PUNCT
taxlaw-7406	748	37	the	the	DET
taxlaw-7406	748	38	corresponding	corresponding	ADJ
taxlaw-7406	748	39	legal	legal	ADJ
taxlaw-7406	748	40	fees	fee	NOUN
taxlaw-7406	748	41	would	would	AUX
taxlaw-7406	748	42	be	be	AUX
taxlaw-7406	748	43	above	above	ADP
taxlaw-7406	748	44	-	-	PUNCT
taxlaw-7406	748	45	the	the	DET
taxlaw-7406	748	46	-	-	PUNCT
taxlaw-7406	748	47	line	line	NOUN
taxlaw-7406	748	48	deductions	deduction	NOUN
taxlaw-7406	748	49	.	.	PUNCT
taxlaw-7406	749	1	the	the	DET
taxlaw-7406	749	2	statutory	statutory	ADJ
taxlaw-7406	749	3	interpretation	interpretation	NOUN
taxlaw-7406	749	4	inquiry	inquiry	NOUN
taxlaw-7406	749	5	which	which	PRON
taxlaw-7406	749	6	necessarily	necessarily	ADV
taxlaw-7406	749	7	follows	follow	VERB
taxlaw-7406	749	8	is	be	AUX
taxlaw-7406	749	9	whether	whether	SCONJ
taxlaw-7406	749	10	congress	congress	PROPN
taxlaw-7406	749	11	intended	intend	VERB
taxlaw-7406	749	12	a	a	DET
taxlaw-7406	749	13	narrow	narrow	ADJ
taxlaw-7406	749	14	,	,	PUNCT
taxlaw-7406	749	15	common	common	ADJ
taxlaw-7406	749	16	interpretation	interpretation	NOUN
taxlaw-7406	749	17	or	or	CCONJ
taxlaw-7406	749	18	an	an	DET
taxlaw-7406	749	19	expansive	expansive	ADJ
taxlaw-7406	749	20	one	one	NUM
taxlaw-7406	749	21	.	.	PUNCT
taxlaw-7406	750	1	while	while	SCONJ
taxlaw-7406	750	2	neither	neither	CCONJ
taxlaw-7406	750	3	the	the	DET
taxlaw-7406	750	4	irs	irs	PROPN
taxlaw-7406	750	5	nor	nor	CCONJ
taxlaw-7406	750	6	federal	federal	ADJ
taxlaw-7406	750	7	courts	court	NOUN
taxlaw-7406	750	8	have	have	AUX
taxlaw-7406	750	9	considered	consider	VERB
taxlaw-7406	750	10	this	this	DET
taxlaw-7406	750	11	issue	issue	NOUN
taxlaw-7406	750	12	,	,	PUNCT
taxlaw-7406	750	13	it	it	PRON
taxlaw-7406	750	14	has	have	AUX
taxlaw-7406	750	15	arisen	arise	VERB
taxlaw-7406	750	16	in	in	ADP
taxlaw-7406	750	17	a	a	DET
taxlaw-7406	750	18	massachusetts	massachusetts	PROPN
taxlaw-7406	750	19	state	state	PROPN
taxlaw-7406	750	20	tax	tax	NOUN
taxlaw-7406	750	21	case.173	case.173	NOUN
taxlaw-7406	750	22	there	there	ADV
taxlaw-7406	750	23	the	the	DET
taxlaw-7406	750	24	taxpayer	taxpayer	NOUN
taxlaw-7406	750	25	was	be	AUX
taxlaw-7406	750	26	a	a	DET
taxlaw-7406	750	27	defamation	defamation	NOUN
taxlaw-7406	750	28	plaintiff	plaintiff	NOUN
taxlaw-7406	750	29	who	who	PRON
taxlaw-7406	750	30	argued	argue	VERB
taxlaw-7406	750	31	that	that	SCONJ
taxlaw-7406	750	32	his	his	PRON
taxlaw-7406	750	33	contingent	contingent	NOUN
taxlaw-7406	750	34	attorney	attorney	NOUN
taxlaw-7406	750	35	’s	’s	PART
taxlaw-7406	750	36	fee	fee	NOUN
taxlaw-7406	750	37	was	be	AUX
taxlaw-7406	750	38	excluded	exclude	VERB
taxlaw-7406	750	39	from	from	ADP
taxlaw-7406	750	40	gross	gross	ADJ
taxlaw-7406	750	41	income	income	NOUN
taxlaw-7406	750	42	for	for	ADP
taxlaw-7406	750	43	massachusetts	massachusetts	PROPN
taxlaw-7406	750	44	income	income	NOUN
taxlaw-7406	750	45	tax	tax	NOUN
taxlaw-7406	750	46	purposes	purpose	NOUN
taxlaw-7406	750	47	,	,	PUNCT
taxlaw-7406	750	48	which	which	PRON
taxlaw-7406	750	49	apparently	apparently	ADV
taxlaw-7406	750	50	largely	largely	ADV
taxlaw-7406	750	51	depended	depend	VERB
taxlaw-7406	750	52	on	on	ADP
taxlaw-7406	750	53	whether	whether	SCONJ
taxlaw-7406	750	54	the	the	DET
taxlaw-7406	750	55	fee	fee	NOUN
taxlaw-7406	750	56	was	be	AUX
taxlaw-7406	750	57	deductible	deductible	ADJ
taxlaw-7406	750	58	on	on	ADP
taxlaw-7406	750	59	an	an	DET
taxlaw-7406	750	60	above	above	ADP
taxlaw-7406	750	61	-	-	PUNCT
taxlaw-7406	750	62	the	the	DET
taxlaw-7406	750	63	-	-	PUNCT
taxlaw-7406	750	64	line	line	NOUN
taxlaw-7406	750	65	basis	basis	NOUN
taxlaw-7406	750	66	for	for	ADP
taxlaw-7406	750	67	federal	federal	ADJ
taxlaw-7406	750	68	income	income	NOUN
taxlaw-7406	750	69	tax	tax	NOUN
taxlaw-7406	750	70	purposes.174	purposes.174	PROPN
taxlaw-7406	750	71	the	the	DET
taxlaw-7406	750	72	massachusetts	massachusetts	PROPN
taxlaw-7406	750	73	appellate	appellate	PROPN
taxlaw-7406	750	74	tax	tax	PROPN
taxlaw-7406	750	75	board	board	NOUN
taxlaw-7406	750	76	summarily	summarily	ADV
taxlaw-7406	750	77	concluded	conclude	VERB
taxlaw-7406	750	78	that	that	SCONJ
taxlaw-7406	750	79	a	a	DET
taxlaw-7406	750	80	garden	garden	NOUN
taxlaw-7406	750	81	-	-	PUNCT
taxlaw-7406	750	82	variety	variety	NOUN
taxlaw-7406	750	83	defamation	defamation	NOUN
taxlaw-7406	750	84	claim	claim	NOUN
taxlaw-7406	750	85	did	do	AUX
taxlaw-7406	750	86	not	not	PART
taxlaw-7406	750	87	constitute	constitute	VERB
taxlaw-7406	750	88	a	a	DET
taxlaw-7406	750	89	civil	civil	ADJ
taxlaw-7406	750	90	rights	right	NOUN
taxlaw-7406	750	91	claim.175	claim.175	NOUN
taxlaw-7406	750	92	given	give	VERB
taxlaw-7406	750	93	the	the	DET
taxlaw-7406	750	94	absence	absence	NOUN
taxlaw-7406	750	95	of	of	ADP
taxlaw-7406	750	96	federal	federal	ADJ
taxlaw-7406	750	97	authority	authority	NOUN
taxlaw-7406	750	98	on	on	ADP
taxlaw-7406	750	99	the	the	DET
taxlaw-7406	750	100	issue	issue	NOUN
taxlaw-7406	750	101	,	,	PUNCT
taxlaw-7406	750	102	the	the	DET
taxlaw-7406	750	103	irs	irs	PROPN
taxlaw-7406	750	104	or	or	CCONJ
taxlaw-7406	750	105	a	a	DET
taxlaw-7406	750	106	reviewing	reviewing	NOUN
taxlaw-7406	750	107	court	court	NOUN
taxlaw-7406	750	108	would	would	AUX
taxlaw-7406	750	109	consider	consider	VERB
taxlaw-7406	750	110	the	the	DET
taxlaw-7406	750	111	interpretation	interpretation	NOUN
taxlaw-7406	750	112	on	on	ADP
taxlaw-7406	750	113	a	a	DET
taxlaw-7406	750	114	clean	clean	ADJ
taxlaw-7406	750	115	slate	slate	NOUN
taxlaw-7406	750	116	.	.	PUNCT
taxlaw-7406	751	1	while	while	SCONJ
taxlaw-7406	751	2	wood	wood	NOUN
taxlaw-7406	751	3	makes	make	VERB
taxlaw-7406	751	4	an	an	DET
taxlaw-7406	751	5	admirable	admirable	ADJ
taxlaw-7406	751	6	effort	effort	NOUN
taxlaw-7406	751	7	in	in	ADP
taxlaw-7406	751	8	arguing	argue	VERB
taxlaw-7406	751	9	for	for	ADP
taxlaw-7406	751	10	the	the	DET
taxlaw-7406	751	11	expansive	expansive	ADJ
taxlaw-7406	751	12	interpretation	interpretation	NOUN
taxlaw-7406	751	13	,	,	PUNCT
taxlaw-7406	751	14	176	176	NUM
taxlaw-7406	751	15	he	he	PRON
taxlaw-7406	751	16	does	do	AUX
taxlaw-7406	751	17	not	not	PART
taxlaw-7406	751	18	adequately	adequately	ADV
taxlaw-7406	751	19	address	address	VERB
taxlaw-7406	751	20	two	two	NUM
taxlaw-7406	751	21	significant	significant	ADJ
taxlaw-7406	751	22	obstacles	obstacle	NOUN
taxlaw-7406	751	23	.	.	PUNCT
taxlaw-7406	752	1	first	first	ADV
taxlaw-7406	752	2	,	,	PUNCT
taxlaw-7406	752	3	if	if	SCONJ
taxlaw-7406	752	4	congress	congress	PROPN
taxlaw-7406	752	5	had	have	AUX
taxlaw-7406	752	6	intended	intend	VERB
taxlaw-7406	752	7	to	to	PART
taxlaw-7406	752	8	grant	grant	VERB
taxlaw-7406	752	9	an	an	DET
taxlaw-7406	752	10	above	above	ADP
taxlaw-7406	752	11	-	-	PUNCT
taxlaw-7406	752	12	the	the	DET
taxlaw-7406	752	13	-	-	PUNCT
taxlaw-7406	752	14	line	line	NOUN
taxlaw-7406	752	15	deduction	deduction	NOUN
taxlaw-7406	752	16	for	for	ADP
taxlaw-7406	752	17	legal	legal	ADJ
taxlaw-7406	752	18	fees	fee	NOUN
taxlaw-7406	752	19	incurred	incur	VERB
taxlaw-7406	752	20	in	in	ADP
taxlaw-7406	752	21	connection	connection	NOUN
taxlaw-7406	752	22	with	with	ADP
taxlaw-7406	752	23	all	all	DET
taxlaw-7406	752	24	claims	claim	NOUN
taxlaw-7406	752	25	for	for	ADP
taxlaw-7406	752	26	damages	damage	NOUN
taxlaw-7406	752	27	,	,	PUNCT
taxlaw-7406	752	28	it	it	PRON
taxlaw-7406	752	29	could	could	AUX
taxlaw-7406	752	30	have	have	VERB
taxlaw-7406	752	31	easily	easily	ADV
taxlaw-7406	752	32	and	and	CCONJ
taxlaw-7406	752	33	simply	simply	ADV
taxlaw-7406	752	34	said	say	VERB
taxlaw-7406	752	35	so	so	ADV
taxlaw-7406	752	36	.	.	PUNCT
taxlaw-7406	753	1	in	in	ADP
taxlaw-7406	753	2	fact	fact	NOUN
taxlaw-7406	753	3	,	,	PUNCT
taxlaw-7406	753	4	it	it	PRON
taxlaw-7406	753	5	could	could	AUX
taxlaw-7406	753	6	have	have	AUX
taxlaw-7406	753	7	enacted	enact	VERB
taxlaw-7406	753	8	the	the	DET
taxlaw-7406	753	9	simple	simple	ADJ
taxlaw-7406	753	10	legislative	legislative	ADJ
taxlaw-7406	753	11	reform	reform	NOUN
taxlaw-7406	753	12	recommended	recommend	VERB
taxlaw-7406	753	13	above.177	above.177	PROPN
taxlaw-7406	753	14	instead	instead	ADV
taxlaw-7406	753	15	,	,	PUNCT
taxlaw-7406	753	16	congress	congress	PROPN
taxlaw-7406	753	17	drafted	draft	VERB
taxlaw-7406	753	18	a	a	DET
taxlaw-7406	753	19	very	very	ADV
taxlaw-7406	753	20	lengthy	lengthy	ADJ
taxlaw-7406	753	21	and	and	CCONJ
taxlaw-7406	753	22	specific	specific	ADJ
taxlaw-7406	753	23	eighteen	eighteen	NUM
taxlaw-7406	753	24	-	-	PUNCT
taxlaw-7406	753	25	paragraph	paragraph	NOUN
taxlaw-7406	753	26	list	list	NOUN
taxlaw-7406	753	27	of	of	ADP
taxlaw-7406	753	28	covered	cover	VERB
taxlaw-7406	753	29	claims	claim	NOUN
taxlaw-7406	753	30	.	.	PUNCT
taxlaw-7406	754	1	why	why	SCONJ
taxlaw-7406	754	2	go	go	VERB
taxlaw-7406	754	3	through	through	ADP
taxlaw-7406	754	4	all	all	DET
taxlaw-7406	754	5	this	this	DET
taxlaw-7406	754	6	trouble	trouble	NOUN
taxlaw-7406	754	7	if	if	SCONJ
taxlaw-7406	754	8	the	the	DET
taxlaw-7406	754	9	intent	intent	NOUN
taxlaw-7406	754	10	was	be	AUX
taxlaw-7406	754	11	for	for	ADP
taxlaw-7406	754	12	universal	universal	ADJ
taxlaw-7406	754	13	application	application	NOUN
taxlaw-7406	754	14	to	to	ADP
taxlaw-7406	754	15	all	all	DET
taxlaw-7406	754	16	legal	legal	ADJ
taxlaw-7406	754	17	claims	claim	NOUN
taxlaw-7406	754	18	?	?	PUNCT
taxlaw-7406	755	1	giving	give	VERB
taxlaw-7406	755	2	“	"	PUNCT
taxlaw-7406	755	3	civil	civil	ADJ
taxlaw-7406	755	4	rights	right	NOUN
taxlaw-7406	755	5	”	"	PUNCT
taxlaw-7406	755	6	its	its	PRON
taxlaw-7406	755	7	common	common	ADJ
taxlaw-7406	755	8	,	,	PUNCT
taxlaw-7406	755	9	more	more	ADV
taxlaw-7406	755	10	narrow	narrow	ADJ
taxlaw-7406	755	11	usage	usage	NOUN
taxlaw-7406	755	12	avoids	avoid	VERB
taxlaw-7406	755	13	this	this	DET
taxlaw-7406	755	14	inexplicableness	inexplicableness	NOUN
taxlaw-7406	755	15	.	.	PUNCT
taxlaw-7406	756	1	wood	wood	NOUN
taxlaw-7406	756	2	responds	respond	VERB
taxlaw-7406	756	3	to	to	ADP
taxlaw-7406	756	4	this	this	DET
taxlaw-7406	756	5	point	point	NOUN
taxlaw-7406	756	6	by	by	ADP
taxlaw-7406	756	7	noting	note	VERB
taxlaw-7406	756	8	that	that	SCONJ
taxlaw-7406	756	9	,	,	PUNCT
taxlaw-7406	756	10	even	even	ADV
taxlaw-7406	756	11	with	with	ADP
taxlaw-7406	756	12	a	a	DET
taxlaw-7406	756	13	narrow	narrow	ADJ
taxlaw-7406	756	14	interpretation	interpretation	NOUN
taxlaw-7406	756	15	,	,	PUNCT
taxlaw-7406	756	16	section	section	NOUN
taxlaw-7406	756	17	62(e	62(e	NUM
taxlaw-7406	756	18	)	)	PUNCT
taxlaw-7406	756	19	still	still	ADV
taxlaw-7406	756	20	has	have	VERB
taxlaw-7406	756	21	unnecessary	unnecessary	ADJ
taxlaw-7406	756	22	surplusage.178	surplusage.178	ADV
taxlaw-7406	756	23	as	as	ADP
taxlaw-7406	756	24	a	a	DET
taxlaw-7406	756	25	factual	factual	ADJ
taxlaw-7406	756	26	matter	matter	NOUN
taxlaw-7406	756	27	,	,	PUNCT
taxlaw-7406	756	28	this	this	PRON
taxlaw-7406	756	29	is	be	AUX
taxlaw-7406	756	30	true	true	ADJ
taxlaw-7406	756	31	.	.	PUNCT
taxlaw-7406	757	1	the	the	DET
taxlaw-7406	757	2	list	list	NOUN
taxlaw-7406	757	3	of	of	ADP
taxlaw-7406	757	4	federal	federal	ADJ
taxlaw-7406	757	5	claims	claim	NOUN
taxlaw-7406	757	6	in	in	ADP
taxlaw-7406	757	7	paragraphs	paragraph	NOUN
taxlaw-7406	757	8	(	(	PUNCT
taxlaw-7406	757	9	1	1	NUM
taxlaw-7406	757	10	)	)	PUNCT
taxlaw-7406	757	11	through	through	ADP
taxlaw-7406	757	12	(	(	PUNCT
taxlaw-7406	757	13	16	16	NUM
taxlaw-7406	757	14	)	)	PUNCT
taxlaw-7406	757	15	appears	appear	VERB
taxlaw-7406	757	16	redundant	redundant	ADJ
taxlaw-7406	757	17	with	with	ADP
taxlaw-7406	757	18	statutory	statutory	ADJ
taxlaw-7406	757	19	-	-	PUNCT
taxlaw-7406	757	20	based	base	VERB
taxlaw-7406	757	21	federal	federal	ADJ
taxlaw-7406	757	22	“	"	PUNCT
taxlaw-7406	757	23	civil	civil	ADJ
taxlaw-7406	757	24	rights	right	NOUN
taxlaw-7406	757	25	”	"	PUNCT
taxlaw-7406	757	26	claims	claim	NOUN
taxlaw-7406	757	27	,	,	PUNCT
taxlaw-7406	757	28	as	as	SCONJ
taxlaw-7406	757	29	wood	wood	NOUN
taxlaw-7406	757	30	notes.179	notes.179	ADJ
taxlaw-7406	757	31	but	but	CCONJ
taxlaw-7406	757	32	the	the	DET
taxlaw-7406	757	33	legislative	legislative	ADJ
taxlaw-7406	757	34	history	history	NOUN
taxlaw-7406	757	35	explains	explain	VERB
taxlaw-7406	757	36	how	how	SCONJ
taxlaw-7406	757	37	this	this	PRON
taxlaw-7406	757	38	occurred	occur	VERB
taxlaw-7406	757	39	.	.	PUNCT
taxlaw-7406	758	1	recall	recall	VERB
taxlaw-7406	758	2	that	that	SCONJ
taxlaw-7406	758	3	the	the	DET
taxlaw-7406	758	4	statutory	statutory	ADJ
taxlaw-7406	758	5	language	language	NOUN
taxlaw-7406	758	6	in	in	ADP
taxlaw-7406	758	7	question	question	NOUN
taxlaw-7406	758	8	arose	arise	VERB
taxlaw-7406	758	9	out	out	ADP
taxlaw-7406	758	10	of	of	ADP
taxlaw-7406	758	11	an	an	DET
taxlaw-7406	758	12	earlier	early	ADJ
taxlaw-7406	758	13	bill	bill	NOUN
taxlaw-7406	758	14	,	,	PUNCT
taxlaw-7406	758	15	169	169	NUM
taxlaw-7406	758	16	robert	robert	PROPN
taxlaw-7406	758	17	w.	w.	PROPN
taxlaw-7406	758	18	wood	wood	PROPN
taxlaw-7406	758	19	,	,	PUNCT
taxlaw-7406	758	20	civil	civil	ADJ
taxlaw-7406	758	21	rights	right	NOUN
taxlaw-7406	758	22	fee	fee	NOUN
taxlaw-7406	758	23	deduction	deduction	NOUN
taxlaw-7406	758	24	cuts	cut	VERB
taxlaw-7406	758	25	tax	tax	NOUN
taxlaw-7406	758	26	on	on	ADP
taxlaw-7406	758	27	settlements	settlement	NOUN
taxlaw-7406	758	28	,	,	PUNCT
taxlaw-7406	758	29	166	166	NUM
taxlaw-7406	758	30	tax	tax	NOUN
taxlaw-7406	758	31	notes	note	NOUN
taxlaw-7406	758	32	fed	feed	VERB
taxlaw-7406	758	33	.	.	PROPN
taxlaw-7406	759	1	1481	1481	NUM
taxlaw-7406	759	2	,	,	PUNCT
taxlaw-7406	759	3	1482	1482	NUM
taxlaw-7406	759	4	-	-	SYM
taxlaw-7406	759	5	83	83	NUM
taxlaw-7406	759	6	(	(	PUNCT
taxlaw-7406	759	7	2020	2020	NUM
taxlaw-7406	759	8	)	)	PUNCT
taxlaw-7406	759	9	.	.	PUNCT
taxlaw-7406	760	1	170	170	NUM
taxlaw-7406	761	1	i	i	PRON
taxlaw-7406	761	2	d.	d.	PROPN
taxlaw-7406	761	3	171	171	NUM
taxlaw-7406	762	1	i	i	PRON
taxlaw-7406	762	2	d.	d.	PROPN
taxlaw-7406	762	3	at	at	ADP
taxlaw-7406	762	4	1483	1483	NUM
taxlaw-7406	762	5	(	(	PUNCT
taxlaw-7406	762	6	noting	note	VERB
taxlaw-7406	762	7	that	that	SCONJ
taxlaw-7406	762	8	this	this	DET
taxlaw-7406	762	9	interpretation	interpretation	NOUN
taxlaw-7406	762	10	“	"	PUNCT
taxlaw-7406	762	11	may	may	AUX
taxlaw-7406	762	12	be	be	AUX
taxlaw-7406	762	13	the	the	DET
taxlaw-7406	762	14	more	more	ADV
taxlaw-7406	762	15	common	common	ADJ
taxlaw-7406	762	16	”	"	PUNCT
taxlaw-7406	762	17	definition	definition	NOUN
taxlaw-7406	762	18	,	,	PUNCT
taxlaw-7406	762	19	compared	compare	VERB
taxlaw-7406	762	20	with	with	ADP
taxlaw-7406	762	21	the	the	DET
taxlaw-7406	762	22	extremely	extremely	ADV
taxlaw-7406	762	23	expansive	expansive	ADJ
taxlaw-7406	762	24	interpretation	interpretation	NOUN
taxlaw-7406	762	25	described	describe	VERB
taxlaw-7406	762	26	below	below	ADP
taxlaw-7406	762	27	)	)	PUNCT
taxlaw-7406	762	28	.	.	PUNCT
taxlaw-7406	763	1	172	172	NUM
taxlaw-7406	764	1	i	i	PRON
taxlaw-7406	764	2	d.	d.	PROPN
taxlaw-7406	764	3	at	at	ADP
taxlaw-7406	764	4	1482	1482	NUM
taxlaw-7406	764	5	-	-	SYM
taxlaw-7406	764	6	83	83	NUM
taxlaw-7406	764	7	.	.	PUNCT
taxlaw-7406	765	1	173	173	NUM
taxlaw-7406	765	2	chighisola	chighisola	NOUN
taxlaw-7406	765	3	v.	v.	ADP
taxlaw-7406	765	4	comm’r	comm’r	NOUN
taxlaw-7406	765	5	,	,	PUNCT
taxlaw-7406	765	6	no	no	INTJ
taxlaw-7406	765	7	.	.	PUNCT
taxlaw-7406	766	1	c319142	c319142	PROPN
taxlaw-7406	766	2	,	,	PUNCT
taxlaw-7406	766	3	atb	atb	NOUN
taxlaw-7406	766	4	2016	2016	NUM
taxlaw-7406	766	5	-	-	SYM
taxlaw-7406	766	6	384	384	NUM
taxlaw-7406	766	7	(	(	PUNCT
taxlaw-7406	766	8	mass	mass	PROPN
taxlaw-7406	766	9	.	.	PUNCT
taxlaw-7406	767	1	app	app	PROPN
taxlaw-7406	767	2	.	.	PUNCT
taxlaw-7406	768	1	tax	tax	PROPN
taxlaw-7406	768	2	bd	bd	PROPN
taxlaw-7406	768	3	.	.	PROPN
taxlaw-7406	768	4	sept	sept	PROPN
taxlaw-7406	768	5	.	.	PROPN
taxlaw-7406	768	6	26	26	NUM
taxlaw-7406	768	7	,	,	PUNCT
taxlaw-7406	768	8	2016	2016	NUM
taxlaw-7406	768	9	)	)	PUNCT
taxlaw-7406	768	10	https://archives.lib.state.ma.us/bitstream/handle/2452/430343/ocn960972221.pdf?sequence=1&isallowed=y	https://archives.lib.state.ma.us/bitstream/handle/2452/430343/ocn960972221.pdf?sequence=1&isallowed=y	NOUN
taxlaw-7406	769	1	[	[	X
taxlaw-7406	769	2	https://perma.cc/q5k9-ha87	https://perma.cc/q5k9-ha87	PROPN
taxlaw-7406	769	3	]	]	X
taxlaw-7406	769	4	.	.	PUNCT
taxlaw-7406	770	1	174	174	NUM
taxlaw-7406	771	1	i	i	PRON
taxlaw-7406	771	2	d.	d.	PROPN
taxlaw-7406	771	3	at	at	ADP
taxlaw-7406	771	4	391	391	NUM
taxlaw-7406	771	5	-	-	SYM
taxlaw-7406	771	6	92	92	NUM
taxlaw-7406	771	7	.	.	PUNCT
taxlaw-7406	772	1	175	175	NUM
taxlaw-7406	773	1	i	i	PRON
taxlaw-7406	773	2	d.	d.	PROPN
taxlaw-7406	773	3	at	at	ADP
taxlaw-7406	773	4	392	392	NUM
taxlaw-7406	773	5	(	(	PUNCT
taxlaw-7406	773	6	“	"	PUNCT
taxlaw-7406	773	7	here	here	ADV
taxlaw-7406	773	8	,	,	PUNCT
taxlaw-7406	773	9	there	there	PRON
taxlaw-7406	773	10	was	be	VERB
taxlaw-7406	773	11	no	no	DET
taxlaw-7406	773	12	indication	indication	NOUN
taxlaw-7406	773	13	in	in	ADP
taxlaw-7406	773	14	the	the	DET
taxlaw-7406	773	15	record	record	NOUN
taxlaw-7406	773	16	that	that	SCONJ
taxlaw-7406	773	17	the	the	DET
taxlaw-7406	773	18	settlement	settlement	NOUN
taxlaw-7406	773	19	at	at	ADP
taxlaw-7406	773	20	issue	issue	NOUN
taxlaw-7406	773	21	arose	arise	VERB
taxlaw-7406	773	22	from	from	ADP
taxlaw-7406	773	23	a	a	DET
taxlaw-7406	773	24	claim	claim	NOUN
taxlaw-7406	773	25	involving	involve	VERB
taxlaw-7406	773	26	the	the	DET
taxlaw-7406	773	27	enforcement	enforcement	NOUN
taxlaw-7406	773	28	of	of	ADP
taxlaw-7406	773	29	civil	civil	ADJ
taxlaw-7406	773	30	rights	right	NOUN
taxlaw-7406	773	31	.	.	PUNCT
taxlaw-7406	773	32	”	"	PUNCT
taxlaw-7406	773	33	)	)	PUNCT
taxlaw-7406	773	34	.	.	PUNCT
taxlaw-7406	774	1	176	176	NUM
taxlaw-7406	774	2	wood	wood	NOUN
taxlaw-7406	774	3	,	,	PUNCT
taxlaw-7406	774	4	supra	supra	PROPN
taxlaw-7406	774	5	note	note	NOUN
taxlaw-7406	774	6	169	169	NUM
taxlaw-7406	774	7	,	,	PUNCT
taxlaw-7406	774	8	at	at	ADP
taxlaw-7406	774	9	1483	1483	NUM
taxlaw-7406	774	10	.	.	PUNCT
taxlaw-7406	774	11	177	177	NUM
taxlaw-7406	774	12	see	see	VERB
taxlaw-7406	774	13	supra	supra	PROPN
taxlaw-7406	774	14	part	part	PROPN
taxlaw-7406	774	15	iii.d	iii.d	PROPN
taxlaw-7406	774	16	.	.	PROPN
taxlaw-7406	774	17	178	178	NUM
taxlaw-7406	774	18	wood	wood	NOUN
taxlaw-7406	774	19	,	,	PUNCT
taxlaw-7406	774	20	supra	supra	PROPN
taxlaw-7406	774	21	note	note	NOUN
taxlaw-7406	774	22	169	169	NUM
taxlaw-7406	774	23	,	,	PUNCT
taxlaw-7406	774	24	at	at	ADP
taxlaw-7406	774	25	1487	1487	NUM
taxlaw-7406	774	26	.	.	PUNCT
taxlaw-7406	775	1	179	179	NUM
taxlaw-7406	775	2	see	see	VERB
taxlaw-7406	775	3	i	i	PRON
taxlaw-7406	775	4	d.	d.	PROPN
taxlaw-7406	775	5	2020	2020	NUM
taxlaw-7406	775	6	]	]	PUNCT
taxlaw-7406	775	7	impact	impact	NOUN
taxlaw-7406	775	8	of	of	ADP
taxlaw-7406	775	9	the	the	DET
taxlaw-7406	775	10	2017	2017	NUM
taxlaw-7406	775	11	tax	tax	NOUN
taxlaw-7406	775	12	act	act	NOUN
taxlaw-7406	775	13	on	on	ADP
taxlaw-7406	775	14	certain	certain	ADJ
taxlaw-7406	775	15	personal	personal	ADJ
taxlaw-7406	775	16	injury	injury	NOUN
taxlaw-7406	775	17	plaintffs	plaintff	NOUN
taxlaw-7406	775	18	55	55	NUM
taxlaw-7406	775	19	titled	title	VERB
taxlaw-7406	775	20	the	the	DET
taxlaw-7406	775	21	civil	civil	ADJ
taxlaw-7406	775	22	rights	right	NOUN
taxlaw-7406	775	23	tax	tax	NOUN
taxlaw-7406	775	24	relief	relief	NOUN
taxlaw-7406	775	25	act	act	NOUN
taxlaw-7406	775	26	of	of	ADP
taxlaw-7406	775	27	2003	2003	NUM
taxlaw-7406	775	28	,	,	PUNCT
taxlaw-7406	775	29	that	that	PRON
taxlaw-7406	775	30	would	would	AUX
taxlaw-7406	775	31	have	have	AUX
taxlaw-7406	775	32	excluded	exclude	VERB
taxlaw-7406	775	33	all	all	DET
taxlaw-7406	775	34	damages	damage	NOUN
taxlaw-7406	775	35	from	from	ADP
taxlaw-7406	775	36	gross	gross	ADJ
taxlaw-7406	775	37	income	income	NOUN
taxlaw-7406	775	38	,	,	PUNCT
taxlaw-7406	775	39	instead	instead	ADV
taxlaw-7406	775	40	of	of	ADP
taxlaw-7406	775	41	merely	merely	ADV
taxlaw-7406	775	42	allowing	allow	VERB
taxlaw-7406	775	43	an	an	DET
taxlaw-7406	775	44	above	above	ADP
taxlaw-7406	775	45	-	-	PUNCT
taxlaw-7406	775	46	the	the	DET
taxlaw-7406	775	47	-	-	PUNCT
taxlaw-7406	775	48	line	line	NOUN
taxlaw-7406	775	49	deduction	deduction	NOUN
taxlaw-7406	775	50	for	for	ADP
taxlaw-7406	775	51	attorney	attorney	NOUN
taxlaw-7406	775	52	’s	’s	PART
taxlaw-7406	775	53	fees.180	fees.180	NOUN
taxlaw-7406	775	54	the	the	DET
taxlaw-7406	775	55	earlier	early	ADJ
taxlaw-7406	775	56	bill	bill	NOUN
taxlaw-7406	775	57	used	use	VERB
taxlaw-7406	775	58	the	the	DET
taxlaw-7406	775	59	same	same	ADJ
taxlaw-7406	775	60	18	18	NUM
taxlaw-7406	775	61	-	-	PUNCT
taxlaw-7406	775	62	paragraph	paragraph	NOUN
taxlaw-7406	775	63	format	format	NOUN
taxlaw-7406	775	64	,	,	PUNCT
taxlaw-7406	775	65	as	as	ADV
taxlaw-7406	775	66	well	well	ADV
taxlaw-7406	775	67	as	as	ADP
taxlaw-7406	775	68	the	the	DET
taxlaw-7406	775	69	nearly	nearly	ADV
taxlaw-7406	775	70	identical	identical	ADJ
taxlaw-7406	775	71	relevant	relevant	ADJ
taxlaw-7406	775	72	language	language	NOUN
taxlaw-7406	775	73	:	:	PUNCT
taxlaw-7406	775	74	“	"	PUNCT
taxlaw-7406	775	75	any	any	DET
taxlaw-7406	775	76	provision	provision	NOUN
taxlaw-7406	775	77	of	of	ADP
taxlaw-7406	775	78	state	state	NOUN
taxlaw-7406	775	79	or	or	CCONJ
taxlaw-7406	775	80	local	local	ADJ
taxlaw-7406	775	81	law	law	NOUN
taxlaw-7406	775	82	,	,	PUNCT
taxlaw-7406	775	83	or	or	CCONJ
taxlaw-7406	775	84	common	common	ADJ
taxlaw-7406	775	85	law	law	NOUN
taxlaw-7406	775	86	claims	claim	NOUN
taxlaw-7406	775	87	permitted	permit	VERB
taxlaw-7406	775	88	under	under	ADP
taxlaw-7406	775	89	federal	federal	ADJ
taxlaw-7406	775	90	,	,	PUNCT
taxlaw-7406	775	91	state	state	NOUN
taxlaw-7406	775	92	,	,	PUNCT
taxlaw-7406	775	93	or	or	CCONJ
taxlaw-7406	775	94	local	local	ADJ
taxlaw-7406	775	95	law	law	NOUN
taxlaw-7406	775	96	,	,	PUNCT
taxlaw-7406	775	97	providing	provide	VERB
taxlaw-7406	775	98	for	for	ADP
taxlaw-7406	775	99	the	the	DET
taxlaw-7406	775	100	enforcement	enforcement	NOUN
taxlaw-7406	775	101	of	of	ADP
taxlaw-7406	775	102	civil	civil	ADJ
taxlaw-7406	775	103	rights	right	NOUN
taxlaw-7406	775	104	.	.	PUNCT
taxlaw-7406	775	105	.	.	PUNCT
taxlaw-7406	776	1	.”181	.”181	PUNCT
taxlaw-7406	777	1	the	the	DET
taxlaw-7406	777	2	enacted	enact	VERB
taxlaw-7406	777	3	language	language	NOUN
taxlaw-7406	777	4	includes	include	VERB
taxlaw-7406	777	5	the	the	DET
taxlaw-7406	777	6	term	term	NOUN
taxlaw-7406	777	7	“	"	PUNCT
taxlaw-7406	777	8	federal	federal	ADJ
taxlaw-7406	777	9	”	"	PUNCT
taxlaw-7406	777	10	in	in	ADP
taxlaw-7406	777	11	the	the	DET
taxlaw-7406	777	12	introductory	introductory	ADJ
taxlaw-7406	777	13	language	language	NOUN
taxlaw-7406	777	14	:	:	PUNCT
taxlaw-7406	777	15	“	"	PUNCT
taxlaw-7406	777	16	[	[	X
taxlaw-7406	777	17	a]ny	a]ny	NUM
taxlaw-7406	777	18	provision	provision	NOUN
taxlaw-7406	777	19	of	of	ADP
taxlaw-7406	777	20	federal	federal	ADJ
taxlaw-7406	777	21	,	,	PUNCT
taxlaw-7406	777	22	state	state	NOUN
taxlaw-7406	777	23	,	,	PUNCT
taxlaw-7406	777	24	or	or	CCONJ
taxlaw-7406	777	25	local	local	ADJ
taxlaw-7406	777	26	law	law	NOUN
taxlaw-7406	777	27	.	.	PUNCT
taxlaw-7406	777	28	.	.	PUNCT
taxlaw-7406	777	29	.	.	PUNCT
taxlaw-7406	778	1	.”182	.”182	PROPN
taxlaw-7406	779	1	in	in	ADP
taxlaw-7406	779	2	light	light	NOUN
taxlaw-7406	779	3	of	of	ADP
taxlaw-7406	779	4	this	this	DET
taxlaw-7406	779	5	overlap	overlap	NOUN
taxlaw-7406	779	6	in	in	ADP
taxlaw-7406	779	7	language	language	NOUN
taxlaw-7406	779	8	,	,	PUNCT
taxlaw-7406	779	9	it	it	PRON
taxlaw-7406	779	10	seems	seem	VERB
taxlaw-7406	779	11	quite	quite	ADV
taxlaw-7406	779	12	likely	likely	ADJ
taxlaw-7406	779	13	that	that	SCONJ
taxlaw-7406	779	14	“	"	PUNCT
taxlaw-7406	779	15	federal	federal	ADJ
taxlaw-7406	779	16	”	"	PUNCT
taxlaw-7406	779	17	was	be	AUX
taxlaw-7406	779	18	included	include	VERB
taxlaw-7406	779	19	just	just	ADV
taxlaw-7406	779	20	in	in	ADP
taxlaw-7406	779	21	case	case	NOUN
taxlaw-7406	779	22	the	the	DET
taxlaw-7406	779	23	listed	list	VERB
taxlaw-7406	779	24	federal	federal	ADJ
taxlaw-7406	779	25	statutes	statute	NOUN
taxlaw-7406	779	26	in	in	ADP
taxlaw-7406	779	27	paragraphs	paragraph	NOUN
taxlaw-7406	779	28	(	(	PUNCT
taxlaw-7406	779	29	1	1	NUM
taxlaw-7406	779	30	)	)	PUNCT
taxlaw-7406	779	31	through	through	ADP
taxlaw-7406	779	32	(	(	PUNCT
taxlaw-7406	779	33	16	16	NUM
taxlaw-7406	779	34	)	)	PUNCT
taxlaw-7406	779	35	were	be	AUX
taxlaw-7406	779	36	unintentionally	unintentionally	ADV
taxlaw-7406	779	37	not	not	PART
taxlaw-7406	779	38	fully	fully	ADV
taxlaw-7406	779	39	comprehensive.183	comprehensive.183	VERB
taxlaw-7406	779	40	thus	thus	ADV
taxlaw-7406	779	41	,	,	PUNCT
taxlaw-7406	779	42	while	while	SCONJ
taxlaw-7406	779	43	the	the	DET
taxlaw-7406	779	44	provision	provision	NOUN
taxlaw-7406	779	45	is	be	AUX
taxlaw-7406	779	46	no	no	DET
taxlaw-7406	779	47	model	model	NOUN
taxlaw-7406	779	48	of	of	ADP
taxlaw-7406	779	49	elegant	elegant	ADJ
taxlaw-7406	779	50	statutory	statutory	ADJ
taxlaw-7406	779	51	drafting	drafting	NOUN
taxlaw-7406	779	52	,	,	PUNCT
taxlaw-7406	779	53	its	its	PRON
taxlaw-7406	779	54	legislative	legislative	ADJ
taxlaw-7406	779	55	history	history	NOUN
taxlaw-7406	779	56	explains	explain	VERB
taxlaw-7406	779	57	the	the	DET
taxlaw-7406	779	58	surplusage	surplusage	NOUN
taxlaw-7406	779	59	that	that	SCONJ
taxlaw-7406	779	60	wood	wood	NOUN
taxlaw-7406	779	61	identifies	identifie	NOUN
taxlaw-7406	779	62	.	.	PUNCT
taxlaw-7406	780	1	second	second	ADJ
taxlaw-7406	780	2	,	,	PUNCT
taxlaw-7406	780	3	wood	wood	NOUN
taxlaw-7406	780	4	’s	’s	PART
taxlaw-7406	780	5	proffered	proffer	VERB
taxlaw-7406	780	6	interpretation	interpretation	NOUN
taxlaw-7406	780	7	is	be	AUX
taxlaw-7406	780	8	difficult	difficult	ADJ
taxlaw-7406	780	9	to	to	PART
taxlaw-7406	780	10	square	square	VERB
taxlaw-7406	780	11	with	with	ADP
taxlaw-7406	780	12	the	the	DET
taxlaw-7406	780	13	origins	origin	NOUN
taxlaw-7406	780	14	of	of	ADP
taxlaw-7406	780	15	the	the	DET
taxlaw-7406	780	16	relevant	relevant	ADJ
taxlaw-7406	780	17	language	language	NOUN
taxlaw-7406	780	18	.	.	PUNCT
taxlaw-7406	781	1	the	the	DET
taxlaw-7406	781	2	civil	civil	ADJ
taxlaw-7406	781	3	rights	right	NOUN
taxlaw-7406	781	4	tax	tax	NOUN
taxlaw-7406	781	5	relief	relief	NOUN
taxlaw-7406	781	6	act	act	NOUN
taxlaw-7406	781	7	of	of	ADP
taxlaw-7406	781	8	2003	2003	NUM
taxlaw-7406	781	9	used	use	VERB
taxlaw-7406	781	10	language	language	NOUN
taxlaw-7406	781	11	identical	identical	ADJ
taxlaw-7406	781	12	in	in	ADP
taxlaw-7406	781	13	all	all	DET
taxlaw-7406	781	14	relevant	relevant	ADJ
taxlaw-7406	781	15	respects	respect	NOUN
taxlaw-7406	781	16	to	to	ADP
taxlaw-7406	781	17	that	that	PRON
taxlaw-7406	781	18	in	in	ADP
taxlaw-7406	781	19	the	the	DET
taxlaw-7406	781	20	enacted	enact	VERB
taxlaw-7406	781	21	section	section	NOUN
taxlaw-7406	781	22	62(e)(18)(i	62(e)(18)(i	NUM
taxlaw-7406	781	23	)	)	PUNCT
taxlaw-7406	781	24	,	,	PUNCT
taxlaw-7406	781	25	expressly	expressly	ADV
taxlaw-7406	781	26	encompassing	encompass	VERB
taxlaw-7406	781	27	any	any	DET
taxlaw-7406	781	28	provisions	provision	NOUN
taxlaw-7406	781	29	“	"	PUNCT
taxlaw-7406	781	30	providing	provide	VERB
taxlaw-7406	781	31	for	for	ADP
taxlaw-7406	781	32	the	the	DET
taxlaw-7406	781	33	enforcement	enforcement	NOUN
taxlaw-7406	781	34	of	of	ADP
taxlaw-7406	781	35	civil	civil	ADJ
taxlaw-7406	781	36	rights	right	NOUN
taxlaw-7406	781	37	.	.	PUNCT
taxlaw-7406	782	1	”184	”184	NOUN
taxlaw-7406	782	2	the	the	DET
taxlaw-7406	782	3	2003	2003	NUM
taxlaw-7406	782	4	bill	bill	NOUN
taxlaw-7406	782	5	would	would	AUX
taxlaw-7406	782	6	have	have	AUX
taxlaw-7406	782	7	excluded	exclude	VERB
taxlaw-7406	782	8	from	from	ADP
taxlaw-7406	782	9	gross	gross	ADJ
taxlaw-7406	782	10	income	income	NOUN
taxlaw-7406	782	11	all	all	DET
taxlaw-7406	782	12	recoveries	recovery	NOUN
taxlaw-7406	782	13	with	with	ADP
taxlaw-7406	782	14	respect	respect	NOUN
taxlaw-7406	782	15	to	to	ADP
taxlaw-7406	782	16	its	its	PRON
taxlaw-7406	782	17	listed	list	VERB
taxlaw-7406	782	18	claims.185	claims.185	ADJ
taxlaw-7406	782	19	wholesale	wholesale	ADJ
taxlaw-7406	782	20	exclusion	exclusion	NOUN
taxlaw-7406	782	21	of	of	ADP
taxlaw-7406	782	22	damages	damage	NOUN
taxlaw-7406	782	23	from	from	ADP
taxlaw-7406	782	24	gross	gross	ADJ
taxlaw-7406	782	25	income	income	NOUN
taxlaw-7406	782	26	would	would	AUX
taxlaw-7406	782	27	have	have	AUX
taxlaw-7406	782	28	been	be	AUX
taxlaw-7406	782	29	a	a	DET
taxlaw-7406	782	30	radical	radical	ADJ
taxlaw-7406	782	31	change	change	NOUN
taxlaw-7406	782	32	to	to	ADP
taxlaw-7406	782	33	the	the	DET
taxlaw-7406	782	34	traditional	traditional	ADJ
taxlaw-7406	782	35	tax	tax	NOUN
taxlaw-7406	782	36	treatment	treatment	NOUN
taxlaw-7406	782	37	of	of	ADP
taxlaw-7406	782	38	litigation	litigation	NOUN
taxlaw-7406	782	39	recoveries	recovery	NOUN
taxlaw-7406	782	40	.	.	PUNCT
taxlaw-7406	783	1	under	under	ADP
taxlaw-7406	783	2	existing	exist	VERB
taxlaw-7406	783	3	law	law	NOUN
taxlaw-7406	783	4	,	,	PUNCT
taxlaw-7406	783	5	recoveries	recovery	NOUN
taxlaw-7406	783	6	that	that	PRON
taxlaw-7406	783	7	are	be	AUX
taxlaw-7406	783	8	not	not	PART
taxlaw-7406	783	9	offset	offset	VERB
taxlaw-7406	783	10	by	by	ADP
taxlaw-7406	783	11	tax	tax	NOUN
taxlaw-7406	783	12	basis	basis	NOUN
taxlaw-7406	783	13	are	be	AUX
taxlaw-7406	783	14	included	include	VERB
taxlaw-7406	783	15	in	in	ADP
taxlaw-7406	783	16	gross	gross	ADJ
taxlaw-7406	783	17	income	income	NOUN
taxlaw-7406	783	18	except	except	SCONJ
taxlaw-7406	783	19	to	to	ADP
taxlaw-7406	783	20	the	the	DET
taxlaw-7406	783	21	extent	extent	NOUN
taxlaw-7406	783	22	that	that	PRON
taxlaw-7406	783	23	section	section	NOUN
taxlaw-7406	783	24	104(a)(2	104(a)(2	NUM
taxlaw-7406	783	25	)	)	PUNCT
taxlaw-7406	783	26	,	,	PUNCT
taxlaw-7406	783	27	which	which	PRON
taxlaw-7406	783	28	carves	carve	VERB
taxlaw-7406	783	29	out	out	ADP
taxlaw-7406	783	30	compensatory	compensatory	ADJ
taxlaw-7406	783	31	damages	damage	NOUN
taxlaw-7406	783	32	received	receive	VERB
taxlaw-7406	783	33	on	on	ADP
taxlaw-7406	783	34	account	account	NOUN
taxlaw-7406	783	35	of	of	ADP
taxlaw-7406	783	36	personal	personal	ADJ
taxlaw-7406	783	37	physical	physical	ADJ
taxlaw-7406	783	38	injury	injury	NOUN
taxlaw-7406	783	39	,	,	PUNCT
taxlaw-7406	783	40	applies.186	applies.186	VERB
taxlaw-7406	783	41	under	under	ADP
taxlaw-7406	783	42	wood	wood	NOUN
taxlaw-7406	783	43	’s	’s	PART
taxlaw-7406	783	44	expansive	expansive	ADJ
taxlaw-7406	783	45	interpretation	interpretation	NOUN
taxlaw-7406	783	46	of	of	ADP
taxlaw-7406	783	47	“	"	PUNCT
taxlaw-7406	783	48	civil	civil	ADJ
taxlaw-7406	783	49	rights	right	NOUN
taxlaw-7406	783	50	,	,	PUNCT
taxlaw-7406	783	51	”	"	PUNCT
taxlaw-7406	783	52	the	the	DET
taxlaw-7406	783	53	civil	civil	ADJ
taxlaw-7406	783	54	rights	right	NOUN
taxlaw-7406	783	55	tax	tax	NOUN
taxlaw-7406	783	56	relief	relief	NOUN
taxlaw-7406	783	57	act	act	NOUN
taxlaw-7406	783	58	of	of	ADP
taxlaw-7406	783	59	2003	2003	NUM
taxlaw-7406	783	60	would	would	AUX
taxlaw-7406	783	61	have	have	AUX
taxlaw-7406	783	62	turned	turn	VERB
taxlaw-7406	783	63	this	this	DET
taxlaw-7406	783	64	rule	rule	NOUN
taxlaw-7406	783	65	completely	completely	ADV
taxlaw-7406	783	66	on	on	ADP
taxlaw-7406	783	67	its	its	PRON
taxlaw-7406	783	68	head	head	NOUN
taxlaw-7406	783	69	.	.	PUNCT
taxlaw-7406	784	1	it	it	PRON
taxlaw-7406	784	2	would	would	AUX
taxlaw-7406	784	3	mean	mean	VERB
taxlaw-7406	784	4	that	that	SCONJ
taxlaw-7406	784	5	all	all	DET
taxlaw-7406	784	6	damage	damage	NOUN
taxlaw-7406	784	7	recoveries	recovery	NOUN
taxlaw-7406	784	8	would	would	AUX
taxlaw-7406	784	9	be	be	AUX
taxlaw-7406	784	10	tax	tax	NOUN
taxlaw-7406	784	11	-	-	PUNCT
taxlaw-7406	784	12	free	free	ADJ
taxlaw-7406	784	13	,	,	PUNCT
taxlaw-7406	784	14	thus	thus	ADV
taxlaw-7406	784	15	rendering	render	VERB
taxlaw-7406	784	16	section	section	NOUN
taxlaw-7406	784	17	104(a)(2	104(a)(2	NOUN
taxlaw-7406	784	18	)	)	PUNCT
taxlaw-7406	784	19	obsolete	obsolete	ADJ
taxlaw-7406	784	20	.	.	PUNCT
taxlaw-7406	785	1	it	it	PRON
taxlaw-7406	785	2	is	be	AUX
taxlaw-7406	785	3	hard	hard	ADJ
taxlaw-7406	785	4	to	to	PART
taxlaw-7406	785	5	imagine	imagine	VERB
taxlaw-7406	785	6	that	that	SCONJ
taxlaw-7406	785	7	any	any	PRON
taxlaw-7406	785	8	of	of	ADP
taxlaw-7406	785	9	the	the	DET
taxlaw-7406	785	10	drafters	drafter	NOUN
taxlaw-7406	785	11	would	would	AUX
taxlaw-7406	785	12	have	have	AUX
taxlaw-7406	785	13	conceived	conceive	VERB
taxlaw-7406	785	14	the	the	DET
taxlaw-7406	785	15	language	language	NOUN
taxlaw-7406	785	16	of	of	ADP
taxlaw-7406	785	17	the	the	DET
taxlaw-7406	785	18	civil	civil	ADJ
taxlaw-7406	785	19	rights	right	NOUN
taxlaw-7406	785	20	tax	tax	NOUN
taxlaw-7406	785	21	relief	relief	NOUN
taxlaw-7406	785	22	act	act	NOUN
taxlaw-7406	785	23	of	of	ADP
taxlaw-7406	785	24	2003	2003	NUM
taxlaw-7406	785	25	as	as	ADP
taxlaw-7406	785	26	stretching	stretch	VERB
taxlaw-7406	785	27	so	so	ADV
taxlaw-7406	785	28	far	far	ADV
taxlaw-7406	785	29	.	.	PUNCT
taxlaw-7406	786	1	h.	h.	PROPN
taxlaw-7406	786	2	structuring	structure	VERB
taxlaw-7406	786	3	to	to	PART
taxlaw-7406	786	4	avoid	avoid	VERB
taxlaw-7406	786	5	non	non	ADJ
taxlaw-7406	786	6	-	-	ADJ
taxlaw-7406	786	7	deductibility	deductibility	ADJ
taxlaw-7406	786	8	banks	bank	NOUN
taxlaw-7406	786	9	foreclosed	foreclose	VERB
taxlaw-7406	786	10	the	the	DET
taxlaw-7406	786	11	most	most	ADV
taxlaw-7406	786	12	intuitive	intuitive	ADJ
taxlaw-7406	786	13	options	option	NOUN
taxlaw-7406	786	14	for	for	ADP
taxlaw-7406	786	15	avoiding	avoid	VERB
taxlaw-7406	786	16	the	the	DET
taxlaw-7406	786	17	contingent	contingent	ADJ
taxlaw-7406	786	18	fee	fee	NOUN
taxlaw-7406	786	19	tax	tax	NOUN
taxlaw-7406	786	20	trap	trap	NOUN
taxlaw-7406	786	21	.	.	PUNCT
taxlaw-7406	787	1	asking	ask	VERB
taxlaw-7406	787	2	the	the	DET
taxlaw-7406	787	3	defendant	defendant	NOUN
taxlaw-7406	787	4	to	to	PART
taxlaw-7406	787	5	cut	cut	VERB
taxlaw-7406	787	6	two	two	NUM
taxlaw-7406	787	7	checks	check	NOUN
taxlaw-7406	787	8	or	or	CCONJ
taxlaw-7406	787	9	trying	try	VERB
taxlaw-7406	787	10	to	to	PART
taxlaw-7406	787	11	assign	assign	VERB
taxlaw-7406	787	12	a	a	DET
taxlaw-7406	787	13	portion	portion	NOUN
taxlaw-7406	787	14	of	of	ADP
taxlaw-7406	787	15	the	the	DET
taxlaw-7406	787	16	claim	claim	NOUN
taxlaw-7406	787	17	to	to	ADP
taxlaw-7406	787	18	the	the	DET
taxlaw-7406	787	19	attorney	attorney	NOUN
taxlaw-7406	787	20	upon	upon	SCONJ
taxlaw-7406	787	21	execution	execution	NOUN
taxlaw-7406	787	22	of	of	ADP
taxlaw-7406	787	23	the	the	DET
taxlaw-7406	787	24	fee	fee	NOUN
taxlaw-7406	787	25	agreement	agreement	NOUN
taxlaw-7406	787	26	will	will	AUX
taxlaw-7406	787	27	not	not	PART
taxlaw-7406	787	28	work	work	VERB
taxlaw-7406	787	29	.	.	PUNCT
taxlaw-7406	788	1	nor	nor	CCONJ
taxlaw-7406	788	2	,	,	PUNCT
taxlaw-7406	788	3	apparently	apparently	ADV
taxlaw-7406	788	4	,	,	PUNCT
taxlaw-7406	788	5	will	will	AUX
taxlaw-7406	788	6	trying	try	VERB
taxlaw-7406	788	7	to	to	PART
taxlaw-7406	788	8	formalize	formalize	VERB
taxlaw-7406	788	9	the	the	DET
taxlaw-7406	788	10	attorney	attorney	NOUN
taxlaw-7406	788	11	-	-	PUNCT
taxlaw-7406	788	12	client	client	NOUN
taxlaw-7406	788	13	relationship	relationship	NOUN
taxlaw-7406	788	14	as	as	ADP
taxlaw-7406	788	15	a	a	DET
taxlaw-7406	788	16	partnership	partnership	NOUN
taxlaw-7406	788	17	for	for	ADP
taxlaw-7406	788	18	tax	tax	NOUN
taxlaw-7406	788	19	purposes	purpose	NOUN
taxlaw-7406	788	20	.	.	PUNCT
taxlaw-7406	789	1	yet	yet	ADV
taxlaw-7406	789	2	other	other	ADJ
taxlaw-7406	789	3	less	less	ADV
taxlaw-7406	789	4	intuitive	intuitive	ADJ
taxlaw-7406	789	5	structuring	structuring	NOUN
taxlaw-7406	789	6	solutions	solution	NOUN
taxlaw-7406	789	7	may	may	AUX
taxlaw-7406	789	8	still	still	ADV
taxlaw-7406	789	9	be	be	AUX
taxlaw-7406	789	10	available	available	ADJ
taxlaw-7406	789	11	.	.	PUNCT
taxlaw-7406	790	1	one	one	NUM
taxlaw-7406	790	2	potential	potential	ADJ
taxlaw-7406	790	3	option	option	NOUN
taxlaw-7406	790	4	takes	take	VERB
taxlaw-7406	790	5	advantage	advantage	NOUN
taxlaw-7406	790	6	of	of	ADP
taxlaw-7406	790	7	the	the	DET
taxlaw-7406	790	8	prospective	prospective	ADJ
taxlaw-7406	790	9	elimination	elimination	NOUN
taxlaw-7406	790	10	of	of	ADP
taxlaw-7406	790	11	miscellaneous	miscellaneous	ADJ
taxlaw-7406	790	12	itemized	itemize	VERB
taxlaw-7406	790	13	deductions	deduction	NOUN
taxlaw-7406	790	14	at	at	ADP
taxlaw-7406	790	15	the	the	DET
taxlaw-7406	790	16	end	end	NOUN
taxlaw-7406	790	17	of	of	ADP
taxlaw-7406	790	18	2025.187	2025.187	NUM
taxlaw-7406	790	19	assuming	assume	VERB
taxlaw-7406	790	20	that	that	SCONJ
taxlaw-7406	790	21	congress	congress	PROPN
taxlaw-7406	790	22	does	do	AUX
taxlaw-7406	790	23	not	not	PART
taxlaw-7406	790	24	statutorily	statutorily	ADV
taxlaw-7406	790	25	extend	extend	VERB
taxlaw-7406	790	26	the	the	DET
taxlaw-7406	790	27	section	section	NOUN
taxlaw-7406	790	28	67(g	67(g	NUM
taxlaw-7406	790	29	)	)	PUNCT
taxlaw-7406	790	30	elimination	elimination	NOUN
taxlaw-7406	790	31	,	,	PUNCT
taxlaw-7406	790	32	attorney	attorney	NOUN
taxlaw-7406	790	33	’s	’s	PART
taxlaw-7406	790	34	fees	fee	NOUN
taxlaw-7406	790	35	that	that	PRON
taxlaw-7406	790	36	represent	represent	VERB
taxlaw-7406	790	37	miscellaneous	miscellaneous	ADJ
taxlaw-7406	790	38	itemized	itemize	VERB
taxlaw-7406	790	39	deductions	deduction	NOUN
taxlaw-7406	790	40	could	could	AUX
taxlaw-7406	790	41	be	be	AUX
taxlaw-7406	790	42	pushed	push	VERB
taxlaw-7406	790	43	out	out	ADP
taxlaw-7406	790	44	into	into	ADP
taxlaw-7406	790	45	2026	2026	NUM
taxlaw-7406	790	46	and	and	CCONJ
taxlaw-7406	790	47	beyond	beyond	ADV
taxlaw-7406	790	48	and	and	CCONJ
taxlaw-7406	790	49	thereby	thereby	ADV
taxlaw-7406	790	50	retain	retain	VERB
taxlaw-7406	790	51	,	,	PUNCT
taxlaw-7406	790	52	to	to	ADP
taxlaw-7406	790	53	some	some	DET
taxlaw-7406	790	54	extent	extent	NOUN
taxlaw-7406	790	55	,	,	PUNCT
taxlaw-7406	790	56	their	their	PRON
taxlaw-7406	790	57	deductibility	deductibility	NOUN
taxlaw-7406	790	58	.	.	PUNCT
taxlaw-7406	791	1	the	the	DET
taxlaw-7406	791	2	strategy	strategy	NOUN
taxlaw-7406	791	3	would	would	AUX
taxlaw-7406	791	4	also	also	ADV
taxlaw-7406	791	5	allow	allow	VERB
taxlaw-7406	791	6	more	more	ADJ
taxlaw-7406	791	7	time	time	NOUN
taxlaw-7406	791	8	for	for	SCONJ
taxlaw-7406	791	9	congress	congress	PROPN
taxlaw-7406	791	10	,	,	PUNCT
taxlaw-7406	791	11	the	the	DET
taxlaw-7406	791	12	treasury	treasury	NOUN
taxlaw-7406	791	13	,	,	PUNCT
taxlaw-7406	791	14	or	or	CCONJ
taxlaw-7406	791	15	the	the	DET
taxlaw-7406	791	16	irs	irs	PROPN
taxlaw-7406	791	17	to	to	PART
taxlaw-7406	791	18	act	act	VERB
taxlaw-7406	791	19	to	to	PART
taxlaw-7406	791	20	solve	solve	VERB
taxlaw-7406	791	21	the	the	DET
taxlaw-7406	791	22	problem	problem	NOUN
taxlaw-7406	791	23	by	by	ADP
taxlaw-7406	791	24	amending	amend	VERB
taxlaw-7406	791	25	the	the	DET
taxlaw-7406	791	26	code	code	NOUN
taxlaw-7406	791	27	or	or	CCONJ
taxlaw-7406	791	28	promulgating	promulgate	VERB
taxlaw-7406	791	29	an	an	DET
taxlaw-7406	791	30	administrative	administrative	ADJ
taxlaw-7406	791	31	rule	rule	NOUN
taxlaw-7406	791	32	.	.	PUNCT
taxlaw-7406	792	1	such	such	ADJ
taxlaw-7406	792	2	so	so	ADV
taxlaw-7406	792	3	-	-	PUNCT
taxlaw-7406	792	4	called	call	VERB
taxlaw-7406	792	5	“	"	PUNCT
taxlaw-7406	792	6	attorney	attorney	NOUN
taxlaw-7406	792	7	fee	fee	NOUN
taxlaw-7406	792	8	structures	structure	NOUN
taxlaw-7406	792	9	”	"	PUNCT
taxlaw-7406	792	10	should	should	AUX
taxlaw-7406	792	11	accomplish	accomplish	VERB
taxlaw-7406	792	12	a	a	DET
taxlaw-7406	792	13	deferral	deferral	NOUN
taxlaw-7406	792	14	of	of	ADP
taxlaw-7406	792	15	the	the	DET
taxlaw-7406	792	16	fee	fee	NOUN
taxlaw-7406	792	17	deduction	deduction	NOUN
taxlaw-7406	792	18	by	by	ADP
taxlaw-7406	792	19	paying	pay	VERB
taxlaw-7406	792	20	out	out	ADP
taxlaw-7406	792	21	the	the	DET
taxlaw-7406	792	22	attorney	attorney	NOUN
taxlaw-7406	792	23	’s	’s	PART
taxlaw-7406	792	24	fees	fee	NOUN
taxlaw-7406	792	25	through	through	ADP
taxlaw-7406	792	26	an	an	DET
taxlaw-7406	792	27	intermediary	intermediary	NOUN
taxlaw-7406	792	28	(	(	PUNCT
taxlaw-7406	792	29	a	a	DET
taxlaw-7406	792	30	structured	structured	ADJ
taxlaw-7406	792	31	180	180	NUM
taxlaw-7406	792	32	civil	civil	ADJ
taxlaw-7406	792	33	rights	right	NOUN
taxlaw-7406	792	34	tax	tax	NOUN
taxlaw-7406	792	35	relief	relief	NOUN
taxlaw-7406	792	36	act	act	NOUN
taxlaw-7406	792	37	of	of	ADP
taxlaw-7406	792	38	2003	2003	NUM
taxlaw-7406	792	39	,	,	PUNCT
taxlaw-7406	792	40	h.r	h.r	PROPN
taxlaw-7406	792	41	.	.	PROPN
taxlaw-7406	792	42	1155	1155	NUM
taxlaw-7406	792	43	,	,	PUNCT
taxlaw-7406	792	44	108th	108th	ADJ
taxlaw-7406	792	45	cong	cong	NOUN
taxlaw-7406	792	46	.	.	PUNCT
taxlaw-7406	793	1	(	(	PUNCT
taxlaw-7406	793	2	2003	2003	NUM
taxlaw-7406	793	3	)	)	PUNCT
taxlaw-7406	793	4	.	.	PUNCT
taxlaw-7406	794	1	181	181	NUM
taxlaw-7406	795	1	i	i	PRON
taxlaw-7406	795	2	d.	d.	PROPN
taxlaw-7406	795	3	at	at	ADP
taxlaw-7406	795	4	§	§	PROPN
taxlaw-7406	795	5	140(b)(1)—(18	140(b)(1)—(18	PROPN
taxlaw-7406	795	6	)	)	PUNCT
taxlaw-7406	795	7	.	.	PUNCT
taxlaw-7406	796	1	182	182	NUM
taxlaw-7406	796	2	i.r.c	i.r.c	NOUN
taxlaw-7406	796	3	.	.	PUNCT
taxlaw-7406	797	1	§	§	PROPN
taxlaw-7406	797	2	62(e)(18	62(e)(18	NOUN
taxlaw-7406	797	3	)	)	PUNCT
taxlaw-7406	797	4	(	(	PUNCT
taxlaw-7406	797	5	emphasis	emphasis	NOUN
taxlaw-7406	797	6	added	add	VERB
taxlaw-7406	797	7	)	)	PUNCT
taxlaw-7406	797	8	.	.	PUNCT
taxlaw-7406	798	1	183	183	NUM
taxlaw-7406	798	2	i.r.c	i.r.c	NOUN
taxlaw-7406	798	3	.	.	PUNCT
taxlaw-7406	799	1	§	§	PROPN
taxlaw-7406	799	2	62(e)(1)—(16	62(e)(1)—(16	PROPN
taxlaw-7406	799	3	)	)	PUNCT
taxlaw-7406	799	4	,	,	PUNCT
taxlaw-7406	799	5	(	(	PUNCT
taxlaw-7406	799	6	18	18	NUM
taxlaw-7406	799	7	)	)	PUNCT
taxlaw-7406	799	8	.	.	PUNCT
taxlaw-7406	800	1	184	184	NUM
taxlaw-7406	800	2	compare	compare	PROPN
taxlaw-7406	800	3	h.r	h.r	PROPN
taxlaw-7406	800	4	.	.	PROPN
taxlaw-7406	800	5	1155	1155	NUM
taxlaw-7406	800	6	§	§	PROPN
taxlaw-7406	800	7	140(b)(18	140(b)(18	NUM
taxlaw-7406	800	8	)	)	PUNCT
taxlaw-7406	800	9	with	with	ADP
taxlaw-7406	800	10	i.r.c	i.r.c	NOUN
taxlaw-7406	800	11	.	.	PUNCT
taxlaw-7406	801	1	§	§	PROPN
taxlaw-7406	801	2	62(e)(18)(i	62(e)(18)(i	NUM
taxlaw-7406	801	3	)	)	PUNCT
taxlaw-7406	801	4	.	.	PUNCT
taxlaw-7406	802	1	185	185	NUM
taxlaw-7406	802	2	see	see	VERB
taxlaw-7406	802	3	h.r	h.r	PROPN
taxlaw-7406	802	4	.	.	PROPN
taxlaw-7406	802	5	1155	1155	NUM
taxlaw-7406	802	6	§	§	PROPN
taxlaw-7406	802	7	140(a	140(a	PROPN
taxlaw-7406	802	8	)	)	PUNCT
taxlaw-7406	802	9	.	.	PUNCT
taxlaw-7406	803	1	186	186	NUM
taxlaw-7406	803	2	polsky	polsky	NOUN
taxlaw-7406	803	3	,	,	PUNCT
taxlaw-7406	803	4	supra	supra	PROPN
taxlaw-7406	803	5	note	note	NOUN
taxlaw-7406	803	6	71	71	NUM
taxlaw-7406	803	7	,	,	PUNCT
taxlaw-7406	803	8	at	at	ADP
taxlaw-7406	803	9	123	123	NUM
taxlaw-7406	803	10	-	-	SYM
taxlaw-7406	803	11	24	24	NUM
taxlaw-7406	803	12	.	.	PUNCT
taxlaw-7406	803	13	187	187	NUM
taxlaw-7406	803	14	see	see	NOUN
taxlaw-7406	803	15	i.r.c	i.r.c	NOUN
taxlaw-7406	803	16	.	.	PUNCT
taxlaw-7406	804	1	§	§	PROPN
taxlaw-7406	804	2	67(g	67(g	NUM
taxlaw-7406	804	3	)	)	PUNCT
taxlaw-7406	804	4	.	.	PUNCT
taxlaw-7406	805	1	56	56	NUM
taxlaw-7406	805	2	columbia	columbia	PROPN
taxlaw-7406	805	3	journal	journal	PROPN
taxlaw-7406	805	4	of	of	ADP
taxlaw-7406	805	5	tax	tax	NOUN
taxlaw-7406	805	6	law	law	NOUN
taxlaw-7406	805	7	[	[	X
taxlaw-7406	805	8	vol	vol	NOUN
taxlaw-7406	805	9	12:27	12:27	NUM
taxlaw-7406	805	10	settlement	settlement	NOUN
taxlaw-7406	805	11	company	company	NOUN
taxlaw-7406	805	12	)	)	PUNCT
taxlaw-7406	805	13	over	over	ADP
taxlaw-7406	805	14	time	time	NOUN
taxlaw-7406	805	15	,	,	PUNCT
taxlaw-7406	805	16	instead	instead	ADV
taxlaw-7406	805	17	of	of	ADP
taxlaw-7406	805	18	in	in	ADP
taxlaw-7406	805	19	a	a	DET
taxlaw-7406	805	20	lump	lump	NOUN
taxlaw-7406	805	21	sum	sum	NOUN
taxlaw-7406	805	22	payment	payment	NOUN
taxlaw-7406	805	23	upon	upon	SCONJ
taxlaw-7406	805	24	settlement	settlement	NOUN
taxlaw-7406	805	25	of	of	ADP
taxlaw-7406	805	26	the	the	DET
taxlaw-7406	805	27	case	case	NOUN
taxlaw-7406	805	28	.	.	PUNCT
taxlaw-7406	806	1	in	in	ADP
taxlaw-7406	806	2	many	many	ADJ
taxlaw-7406	806	3	cases	case	NOUN
taxlaw-7406	806	4	where	where	SCONJ
taxlaw-7406	806	5	attorney	attorney	NOUN
taxlaw-7406	806	6	fee	fee	NOUN
taxlaw-7406	806	7	structures	structure	NOUN
taxlaw-7406	806	8	are	be	AUX
taxlaw-7406	806	9	used	use	VERB
taxlaw-7406	806	10	,	,	PUNCT
taxlaw-7406	806	11	the	the	DET
taxlaw-7406	806	12	plaintiff	plaintiff	NOUN
taxlaw-7406	806	13	also	also	ADV
taxlaw-7406	806	14	structures	structure	VERB
taxlaw-7406	806	15	her	her	PRON
taxlaw-7406	806	16	portion	portion	NOUN
taxlaw-7406	806	17	of	of	ADP
taxlaw-7406	806	18	the	the	DET
taxlaw-7406	806	19	settlement	settlement	NOUN
taxlaw-7406	806	20	.	.	PUNCT
taxlaw-7406	807	1	regardless	regardless	ADV
taxlaw-7406	807	2	of	of	ADP
taxlaw-7406	807	3	whether	whether	SCONJ
taxlaw-7406	807	4	the	the	DET
taxlaw-7406	807	5	plaintiff	plaintiff	NOUN
taxlaw-7406	807	6	uses	use	VERB
taxlaw-7406	807	7	a	a	DET
taxlaw-7406	807	8	structured	structured	ADJ
taxlaw-7406	807	9	settlement	settlement	NOUN
taxlaw-7406	807	10	,	,	PUNCT
taxlaw-7406	807	11	when	when	SCONJ
taxlaw-7406	807	12	attorney	attorney	NOUN
taxlaw-7406	807	13	’s	’s	PART
taxlaw-7406	807	14	fees	fee	NOUN
taxlaw-7406	807	15	are	be	AUX
taxlaw-7406	807	16	structured	structure	VERB
taxlaw-7406	807	17	,	,	PUNCT
taxlaw-7406	807	18	the	the	DET
taxlaw-7406	807	19	plaintiff	plaintiff	NOUN
taxlaw-7406	807	20	recognizes	recognize	VERB
taxlaw-7406	807	21	gross	gross	ADJ
taxlaw-7406	807	22	income	income	NOUN
taxlaw-7406	807	23	under	under	ADP
taxlaw-7406	807	24	banks	bank	NOUN
taxlaw-7406	807	25	from	from	ADP
taxlaw-7406	807	26	the	the	DET
taxlaw-7406	807	27	payment	payment	NOUN
taxlaw-7406	807	28	of	of	ADP
taxlaw-7406	807	29	the	the	DET
taxlaw-7406	807	30	fee	fee	NOUN
taxlaw-7406	807	31	only	only	ADV
taxlaw-7406	807	32	at	at	ADP
taxlaw-7406	807	33	the	the	DET
taxlaw-7406	807	34	time	time	NOUN
taxlaw-7406	807	35	the	the	DET
taxlaw-7406	807	36	fee	fee	NOUN
taxlaw-7406	807	37	is	be	AUX
taxlaw-7406	807	38	actually	actually	ADV
taxlaw-7406	807	39	received	receive	VERB
taxlaw-7406	807	40	by	by	ADP
taxlaw-7406	807	41	the	the	DET
taxlaw-7406	807	42	attorney	attorney	NOUN
taxlaw-7406	807	43	and	and	CCONJ
taxlaw-7406	807	44	,	,	PUNCT
taxlaw-7406	807	45	correspondingly	correspondingly	ADV
taxlaw-7406	807	46	,	,	PUNCT
taxlaw-7406	807	47	the	the	DET
taxlaw-7406	807	48	plaintiff	plaintiff	NOUN
taxlaw-7406	807	49	recognizes	recognize	VERB
taxlaw-7406	807	50	a	a	DET
taxlaw-7406	807	51	corresponding	corresponding	ADJ
taxlaw-7406	807	52	deduction	deduction	NOUN
taxlaw-7406	807	53	at	at	ADP
taxlaw-7406	807	54	the	the	DET
taxlaw-7406	807	55	same	same	ADJ
taxlaw-7406	807	56	time	time	NOUN
taxlaw-7406	807	57	(	(	PUNCT
taxlaw-7406	807	58	subject	subject	ADJ
taxlaw-7406	807	59	to	to	ADP
taxlaw-7406	807	60	any	any	DET
taxlaw-7406	807	61	limitations	limitation	NOUN
taxlaw-7406	807	62	on	on	ADP
taxlaw-7406	807	63	the	the	DET
taxlaw-7406	807	64	deduction	deduction	NOUN
taxlaw-7406	807	65	that	that	PRON
taxlaw-7406	807	66	may	may	AUX
taxlaw-7406	807	67	apply	apply	VERB
taxlaw-7406	807	68	)	)	PUNCT
taxlaw-7406	807	69	.	.	PUNCT
taxlaw-7406	808	1	consider	consider	VERB
taxlaw-7406	808	2	a	a	DET
taxlaw-7406	808	3	case	case	NOUN
taxlaw-7406	808	4	where	where	SCONJ
taxlaw-7406	808	5	a	a	DET
taxlaw-7406	808	6	defamation	defamation	NOUN
taxlaw-7406	808	7	plaintiff	plaintiff	NOUN
taxlaw-7406	808	8	will	will	AUX
taxlaw-7406	808	9	receive	receive	VERB
taxlaw-7406	808	10	$	$	SYM
taxlaw-7406	808	11	70,000	70,000	NUM
taxlaw-7406	808	12	per	per	ADP
taxlaw-7406	808	13	year	year	NOUN
taxlaw-7406	808	14	for	for	ADP
taxlaw-7406	808	15	five	five	NUM
taxlaw-7406	808	16	years	year	NOUN
taxlaw-7406	808	17	,	,	PUNCT
taxlaw-7406	808	18	with	with	ADP
taxlaw-7406	808	19	the	the	DET
taxlaw-7406	808	20	first	first	ADJ
taxlaw-7406	808	21	payment	payment	NOUN
taxlaw-7406	808	22	due	due	ADJ
taxlaw-7406	808	23	in	in	ADP
taxlaw-7406	808	24	2026	2026	NUM
taxlaw-7406	808	25	.	.	PUNCT
taxlaw-7406	809	1	her	her	PRON
taxlaw-7406	809	2	attorney	attorney	NOUN
taxlaw-7406	809	3	likewise	likewise	ADV
taxlaw-7406	809	4	structures	structure	VERB
taxlaw-7406	809	5	his	his	PRON
taxlaw-7406	809	6	fee	fee	NOUN
taxlaw-7406	809	7	,	,	PUNCT
taxlaw-7406	809	8	so	so	SCONJ
taxlaw-7406	809	9	he	he	PRON
taxlaw-7406	809	10	will	will	AUX
taxlaw-7406	809	11	receive	receive	VERB
taxlaw-7406	809	12	$	$	SYM
taxlaw-7406	809	13	30,000	30,000	NUM
taxlaw-7406	809	14	per	per	ADP
taxlaw-7406	809	15	year	year	NOUN
taxlaw-7406	809	16	for	for	ADP
taxlaw-7406	809	17	five	five	NUM
taxlaw-7406	809	18	years	year	NOUN
taxlaw-7406	809	19	,	,	PUNCT
taxlaw-7406	809	20	with	with	ADP
taxlaw-7406	809	21	the	the	DET
taxlaw-7406	809	22	first	first	ADJ
taxlaw-7406	809	23	payment	payment	NOUN
taxlaw-7406	809	24	due	due	ADJ
taxlaw-7406	809	25	in	in	ADP
taxlaw-7406	809	26	2026	2026	NUM
taxlaw-7406	809	27	.	.	PUNCT
taxlaw-7406	810	1	under	under	ADP
taxlaw-7406	810	2	banks	bank	NOUN
taxlaw-7406	810	3	,	,	PUNCT
taxlaw-7406	810	4	the	the	DET
taxlaw-7406	810	5	plaintiff	plaintiff	NOUN
taxlaw-7406	810	6	should	should	AUX
taxlaw-7406	810	7	report	report	VERB
taxlaw-7406	810	8	$	$	SYM
taxlaw-7406	810	9	100,000	100,000	NUM
taxlaw-7406	810	10	in	in	ADP
taxlaw-7406	810	11	annual	annual	ADJ
taxlaw-7406	810	12	gross	gross	ADJ
taxlaw-7406	810	13	income	income	NOUN
taxlaw-7406	810	14	in	in	ADP
taxlaw-7406	810	15	each	each	DET
taxlaw-7406	810	16	year	year	NOUN
taxlaw-7406	810	17	beginning	begin	VERB
taxlaw-7406	810	18	in	in	ADP
taxlaw-7406	810	19	2026	2026	NUM
taxlaw-7406	810	20	,	,	PUNCT
taxlaw-7406	810	21	as	as	ADV
taxlaw-7406	810	22	well	well	ADV
taxlaw-7406	810	23	as	as	ADP
taxlaw-7406	810	24	a	a	DET
taxlaw-7406	810	25	$	$	SYM
taxlaw-7406	810	26	30,000	30,000	NUM
taxlaw-7406	810	27	miscellaneous	miscellaneous	ADJ
taxlaw-7406	810	28	itemized	itemize	VERB
taxlaw-7406	810	29	deduction.188	deduction.188	NOUN
taxlaw-7406	810	30	if	if	SCONJ
taxlaw-7406	810	31	congress	congress	PROPN
taxlaw-7406	810	32	does	do	AUX
taxlaw-7406	810	33	not	not	PART
taxlaw-7406	810	34	extend	extend	VERB
taxlaw-7406	810	35	the	the	DET
taxlaw-7406	810	36	disallowance	disallowance	NOUN
taxlaw-7406	810	37	of	of	ADP
taxlaw-7406	810	38	miscellaneous	miscellaneous	ADJ
taxlaw-7406	810	39	itemized	itemize	VERB
taxlaw-7406	810	40	deductions	deduction	NOUN
taxlaw-7406	810	41	,	,	PUNCT
taxlaw-7406	810	42	the	the	DET
taxlaw-7406	810	43	$	$	SYM
taxlaw-7406	810	44	30,000	30,000	NUM
taxlaw-7406	810	45	deduction	deduction	NOUN
taxlaw-7406	810	46	will	will	AUX
taxlaw-7406	810	47	be	be	AUX
taxlaw-7406	810	48	allowed	allow	VERB
taxlaw-7406	810	49	for	for	ADP
taxlaw-7406	810	50	regular	regular	ADJ
taxlaw-7406	810	51	tax	tax	NOUN
taxlaw-7406	810	52	purposes	purpose	NOUN
taxlaw-7406	810	53	(	(	PUNCT
taxlaw-7406	810	54	to	to	ADP
taxlaw-7406	810	55	the	the	DET
taxlaw-7406	810	56	extent	extent	NOUN
taxlaw-7406	810	57	it	it	PRON
taxlaw-7406	810	58	exceeds	exceed	VERB
taxlaw-7406	810	59	2	2	NUM
taxlaw-7406	810	60	%	%	NOUN
taxlaw-7406	810	61	of	of	ADP
taxlaw-7406	810	62	the	the	DET
taxlaw-7406	810	63	plaintiff	plaintiff	NOUN
taxlaw-7406	810	64	’s	’s	PART
taxlaw-7406	810	65	adjusted	adjust	VERB
taxlaw-7406	810	66	gross	gross	ADJ
taxlaw-7406	810	67	income	income	NOUN
taxlaw-7406	810	68	)	)	PUNCT
taxlaw-7406	810	69	,	,	PUNCT
taxlaw-7406	810	70	though	though	SCONJ
taxlaw-7406	810	71	it	it	PRON
taxlaw-7406	810	72	will	will	AUX
taxlaw-7406	810	73	not	not	PART
taxlaw-7406	810	74	be	be	AUX
taxlaw-7406	810	75	allowed	allow	VERB
taxlaw-7406	810	76	for	for	ADP
taxlaw-7406	810	77	amt	amt	PROPN
taxlaw-7406	810	78	purposes	purpose	NOUN
taxlaw-7406	810	79	.	.	PUNCT
taxlaw-7406	811	1	before	before	ADP
taxlaw-7406	811	2	implementing	implement	VERB
taxlaw-7406	811	3	this	this	DET
taxlaw-7406	811	4	strategy	strategy	NOUN
taxlaw-7406	811	5	,	,	PUNCT
taxlaw-7406	811	6	several	several	ADJ
taxlaw-7406	811	7	issues	issue	NOUN
taxlaw-7406	811	8	must	must	AUX
taxlaw-7406	811	9	be	be	AUX
taxlaw-7406	811	10	considered	consider	VERB
taxlaw-7406	811	11	.	.	PUNCT
taxlaw-7406	812	1	first	first	ADV
taxlaw-7406	812	2	,	,	PUNCT
taxlaw-7406	812	3	as	as	SCONJ
taxlaw-7406	812	4	noted	note	VERB
taxlaw-7406	812	5	above	above	ADV
taxlaw-7406	812	6	,	,	PUNCT
taxlaw-7406	812	7	congress	congress	PROPN
taxlaw-7406	812	8	could	could	AUX
taxlaw-7406	812	9	change	change	VERB
taxlaw-7406	812	10	the	the	DET
taxlaw-7406	812	11	law	law	NOUN
taxlaw-7406	812	12	,	,	PUNCT
taxlaw-7406	812	13	for	for	ADP
taxlaw-7406	812	14	better	well	ADJ
taxlaw-7406	812	15	or	or	CCONJ
taxlaw-7406	812	16	for	for	ADP
taxlaw-7406	812	17	worse	bad	ADJ
taxlaw-7406	812	18	.	.	PUNCT
taxlaw-7406	813	1	if	if	SCONJ
taxlaw-7406	813	2	congress	congress	PROPN
taxlaw-7406	813	3	extends	extend	VERB
taxlaw-7406	813	4	the	the	DET
taxlaw-7406	813	5	elimination	elimination	NOUN
taxlaw-7406	813	6	of	of	ADP
taxlaw-7406	813	7	miscellaneous	miscellaneous	ADJ
taxlaw-7406	813	8	itemized	itemize	VERB
taxlaw-7406	813	9	deductions	deduction	NOUN
taxlaw-7406	813	10	,	,	PUNCT
taxlaw-7406	813	11	then	then	ADV
taxlaw-7406	813	12	deferral	deferral	ADV
taxlaw-7406	813	13	of	of	ADP
taxlaw-7406	813	14	those	those	DET
taxlaw-7406	813	15	deductions	deduction	NOUN
taxlaw-7406	813	16	would	would	AUX
taxlaw-7406	813	17	be	be	AUX
taxlaw-7406	813	18	useless	useless	ADJ
taxlaw-7406	813	19	.	.	PUNCT
taxlaw-7406	814	1	if	if	SCONJ
taxlaw-7406	814	2	congress	congress	PROPN
taxlaw-7406	814	3	does	do	AUX
taxlaw-7406	814	4	not	not	PART
taxlaw-7406	814	5	act	act	VERB
taxlaw-7406	814	6	,	,	PUNCT
taxlaw-7406	814	7	the	the	DET
taxlaw-7406	814	8	elimination	elimination	NOUN
taxlaw-7406	814	9	will	will	AUX
taxlaw-7406	814	10	expire	expire	VERB
taxlaw-7406	814	11	.	.	PUNCT
taxlaw-7406	815	1	but	but	CCONJ
taxlaw-7406	815	2	the	the	DET
taxlaw-7406	815	3	2017	2017	NUM
taxlaw-7406	815	4	tax	tax	NOUN
taxlaw-7406	815	5	act	act	NOUN
taxlaw-7406	815	6	has	have	VERB
taxlaw-7406	815	7	many	many	ADJ
taxlaw-7406	815	8	provisions	provision	NOUN
taxlaw-7406	815	9	that	that	PRON
taxlaw-7406	815	10	are	be	AUX
taxlaw-7406	815	11	set	set	VERB
taxlaw-7406	815	12	to	to	PART
taxlaw-7406	815	13	expire	expire	VERB
taxlaw-7406	815	14	on	on	ADP
taxlaw-7406	815	15	december	december	PROPN
taxlaw-7406	815	16	31	31	NUM
taxlaw-7406	815	17	,	,	PUNCT
taxlaw-7406	815	18	2025	2025	NUM
taxlaw-7406	815	19	,	,	PUNCT
taxlaw-7406	815	20	and	and	CCONJ
taxlaw-7406	815	21	undoubtedly	undoubtedly	ADV
taxlaw-7406	815	22	some	some	PRON
taxlaw-7406	815	23	will	will	AUX
taxlaw-7406	815	24	be	be	AUX
taxlaw-7406	815	25	extended	extend	VERB
taxlaw-7406	815	26	.	.	PUNCT
taxlaw-7406	816	1	on	on	ADP
taxlaw-7406	816	2	the	the	DET
taxlaw-7406	816	3	other	other	ADJ
taxlaw-7406	816	4	hand	hand	NOUN
taxlaw-7406	816	5	,	,	PUNCT
taxlaw-7406	816	6	the	the	DET
taxlaw-7406	816	7	attention	attention	NOUN
taxlaw-7406	816	8	on	on	ADP
taxlaw-7406	816	9	the	the	DET
taxlaw-7406	816	10	contingent	contingent	NOUN
taxlaw-7406	816	11	fee	fee	NOUN
taxlaw-7406	816	12	tax	tax	NOUN
taxlaw-7406	816	13	trap	trap	NOUN
taxlaw-7406	816	14	could	could	AUX
taxlaw-7406	816	15	cause	cause	VERB
taxlaw-7406	816	16	congress	congress	PROPN
taxlaw-7406	816	17	to	to	PART
taxlaw-7406	816	18	simply	simply	ADV
taxlaw-7406	816	19	fix	fix	VERB
taxlaw-7406	816	20	the	the	DET
taxlaw-7406	816	21	problem	problem	NOUN
taxlaw-7406	816	22	by	by	ADP
taxlaw-7406	816	23	extending	extend	VERB
taxlaw-7406	816	24	above	above	ADP
taxlaw-7406	816	25	-	-	PUNCT
taxlaw-7406	816	26	the	the	DET
taxlaw-7406	816	27	-	-	PUNCT
taxlaw-7406	816	28	line	line	NOUN
taxlaw-7406	816	29	treatment	treatment	NOUN
taxlaw-7406	816	30	(	(	PUNCT
taxlaw-7406	816	31	or	or	CCONJ
taxlaw-7406	816	32	cause	cause	VERB
taxlaw-7406	816	33	the	the	DET
taxlaw-7406	816	34	treasury	treasury	NOUN
taxlaw-7406	816	35	or	or	CCONJ
taxlaw-7406	816	36	the	the	DET
taxlaw-7406	816	37	irs	irs	PROPN
taxlaw-7406	816	38	to	to	PART
taxlaw-7406	816	39	fix	fix	VERB
taxlaw-7406	816	40	the	the	DET
taxlaw-7406	816	41	problem	problem	NOUN
taxlaw-7406	816	42	through	through	ADP
taxlaw-7406	816	43	rulemaking	rulemaking	NOUN
taxlaw-7406	816	44	)	)	PUNCT
taxlaw-7406	816	45	.	.	PUNCT
taxlaw-7406	817	1	in	in	ADP
taxlaw-7406	817	2	sum	sum	NOUN
taxlaw-7406	817	3	,	,	PUNCT
taxlaw-7406	817	4	there	there	PRON
taxlaw-7406	817	5	is	be	VERB
taxlaw-7406	817	6	no	no	DET
taxlaw-7406	817	7	assurance	assurance	NOUN
taxlaw-7406	817	8	that	that	SCONJ
taxlaw-7406	817	9	2026	2026	NUM
taxlaw-7406	817	10	will	will	AUX
taxlaw-7406	817	11	be	be	AUX
taxlaw-7406	817	12	better	well	ADJ
taxlaw-7406	817	13	for	for	ADP
taxlaw-7406	817	14	affected	affect	VERB
taxlaw-7406	817	15	plaintiffs	plaintiff	NOUN
taxlaw-7406	817	16	than	than	ADP
taxlaw-7406	817	17	2020	2020	NUM
taxlaw-7406	817	18	,	,	PUNCT
taxlaw-7406	817	19	though	though	SCONJ
taxlaw-7406	817	20	it	it	PRON
taxlaw-7406	817	21	likely	likely	ADV
taxlaw-7406	817	22	will	will	AUX
taxlaw-7406	817	23	not	not	PART
taxlaw-7406	817	24	be	be	AUX
taxlaw-7406	817	25	worse	bad	ADJ
taxlaw-7406	817	26	.	.	PUNCT
taxlaw-7406	818	1	second	second	ADJ
taxlaw-7406	818	2	,	,	PUNCT
taxlaw-7406	818	3	if	if	SCONJ
taxlaw-7406	818	4	miscellaneous	miscellaneous	ADJ
taxlaw-7406	818	5	itemized	itemize	VERB
taxlaw-7406	818	6	deductions	deduction	NOUN
taxlaw-7406	818	7	return	return	VERB
taxlaw-7406	818	8	to	to	ADP
taxlaw-7406	818	9	their	their	PRON
taxlaw-7406	818	10	pre-2018	pre-2018	ADJ
taxlaw-7406	818	11	status	status	NOUN
taxlaw-7406	818	12	(	(	PUNCT
taxlaw-7406	818	13	as	as	SCONJ
taxlaw-7406	818	14	current	current	ADJ
taxlaw-7406	818	15	law	law	NOUN
taxlaw-7406	818	16	requires	require	VERB
taxlaw-7406	818	17	)	)	PUNCT
taxlaw-7406	818	18	,	,	PUNCT
taxlaw-7406	818	19	they	they	PRON
taxlaw-7406	818	20	would	would	AUX
taxlaw-7406	818	21	still	still	ADV
taxlaw-7406	818	22	be	be	AUX
taxlaw-7406	818	23	subject	subject	ADJ
taxlaw-7406	818	24	to	to	ADP
taxlaw-7406	818	25	a	a	DET
taxlaw-7406	818	26	2	2	NUM
taxlaw-7406	818	27	%	%	NOUN
taxlaw-7406	818	28	floor	floor	NOUN
taxlaw-7406	818	29	and	and	CCONJ
taxlaw-7406	818	30	would	would	AUX
taxlaw-7406	818	31	still	still	ADV
taxlaw-7406	818	32	be	be	AUX
taxlaw-7406	818	33	disallowed	disallow	VERB
taxlaw-7406	818	34	for	for	ADP
taxlaw-7406	818	35	amt	amt	PROPN
taxlaw-7406	818	36	purposes.189	purposes.189	PROPN
taxlaw-7406	818	37	depending	depend	VERB
taxlaw-7406	818	38	on	on	ADP
taxlaw-7406	818	39	the	the	DET
taxlaw-7406	818	40	specific	specific	ADJ
taxlaw-7406	818	41	tax	tax	NOUN
taxlaw-7406	818	42	characteristics	characteristic	NOUN
taxlaw-7406	818	43	of	of	ADP
taxlaw-7406	818	44	the	the	DET
taxlaw-7406	818	45	plaintiff	plaintiff	NOUN
taxlaw-7406	818	46	,	,	PUNCT
taxlaw-7406	818	47	the	the	DET
taxlaw-7406	818	48	result	result	NOUN
taxlaw-7406	818	49	might	might	AUX
taxlaw-7406	818	50	not	not	PART
taxlaw-7406	818	51	be	be	AUX
taxlaw-7406	818	52	much	much	ADV
taxlaw-7406	818	53	better	well	ADJ
taxlaw-7406	818	54	than	than	ADP
taxlaw-7406	818	55	under	under	ADP
taxlaw-7406	818	56	the	the	DET
taxlaw-7406	818	57	current	current	ADJ
taxlaw-7406	818	58	rule	rule	NOUN
taxlaw-7406	818	59	of	of	ADP
taxlaw-7406	818	60	complete	complete	ADJ
taxlaw-7406	818	61	disallowance	disallowance	NOUN
taxlaw-7406	818	62	.	.	PUNCT
taxlaw-7406	819	1	iv	iv	X
taxlaw-7406	819	2	.	.	PUNCT
taxlaw-7406	819	3	conclusion	conclusion	NOUN
taxlaw-7406	819	4	among	among	ADP
taxlaw-7406	819	5	its	its	PRON
taxlaw-7406	819	6	wide	wide	ADV
taxlaw-7406	819	7	-	-	PUNCT
taxlaw-7406	819	8	ranging	range	VERB
taxlaw-7406	819	9	provisions	provision	NOUN
taxlaw-7406	819	10	,	,	PUNCT
taxlaw-7406	819	11	the	the	DET
taxlaw-7406	819	12	2017	2017	NUM
taxlaw-7406	819	13	tax	tax	NOUN
taxlaw-7406	819	14	act	act	NOUN
taxlaw-7406	819	15	included	include	VERB
taxlaw-7406	819	16	two	two	NUM
taxlaw-7406	819	17	provisions	provision	NOUN
taxlaw-7406	819	18	that	that	PRON
taxlaw-7406	819	19	significantly	significantly	ADV
taxlaw-7406	819	20	affect	affect	VERB
taxlaw-7406	819	21	certain	certain	ADJ
taxlaw-7406	819	22	types	type	NOUN
taxlaw-7406	819	23	of	of	ADP
taxlaw-7406	819	24	personal	personal	ADJ
taxlaw-7406	819	25	injury	injury	NOUN
taxlaw-7406	819	26	plaintiffs	plaintiff	NOUN
taxlaw-7406	819	27	.	.	PUNCT
taxlaw-7406	820	1	section	section	NOUN
taxlaw-7406	820	2	162(q	162(q	PROPN
taxlaw-7406	820	3	)	)	PUNCT
taxlaw-7406	820	4	,	,	PUNCT
taxlaw-7406	820	5	while	while	SCONJ
taxlaw-7406	820	6	designed	design	VERB
taxlaw-7406	820	7	with	with	ADP
taxlaw-7406	820	8	good	good	ADJ
taxlaw-7406	820	9	intentions	intention	NOUN
taxlaw-7406	820	10	,	,	PUNCT
taxlaw-7406	820	11	unwittingly	unwittingly	ADV
taxlaw-7406	820	12	burdens	burden	VERB
taxlaw-7406	820	13	sexual	sexual	ADJ
taxlaw-7406	820	14	harassment	harassment	NOUN
taxlaw-7406	820	15	and	and	CCONJ
taxlaw-7406	820	16	sexual	sexual	ADJ
taxlaw-7406	820	17	abuse	abuse	NOUN
taxlaw-7406	820	18	victims	victim	NOUN
taxlaw-7406	820	19	through	through	ADP
taxlaw-7406	820	20	taxing	tax	VERB
taxlaw-7406	820	21	the	the	DET
taxlaw-7406	820	22	effective	effective	ADJ
taxlaw-7406	820	23	sale	sale	NOUN
taxlaw-7406	820	24	of	of	ADP
taxlaw-7406	820	25	an	an	DET
taxlaw-7406	820	26	nda	nda	NOUN
taxlaw-7406	820	27	by	by	ADP
taxlaw-7406	820	28	plaintiffs	plaintiff	NOUN
taxlaw-7406	820	29	to	to	ADP
taxlaw-7406	820	30	defendants	defendant	NOUN
taxlaw-7406	820	31	.	.	PUNCT
taxlaw-7406	821	1	the	the	DET
taxlaw-7406	821	2	incidence	incidence	NOUN
taxlaw-7406	821	3	of	of	ADP
taxlaw-7406	821	4	the	the	DET
taxlaw-7406	821	5	tax	tax	NOUN
taxlaw-7406	821	6	will	will	AUX
taxlaw-7406	821	7	likely	likely	ADV
taxlaw-7406	821	8	be	be	AUX
taxlaw-7406	821	9	shifted	shift	VERB
taxlaw-7406	821	10	to	to	ADP
taxlaw-7406	821	11	some	some	DET
taxlaw-7406	821	12	extent	extent	NOUN
taxlaw-7406	821	13	by	by	ADP
taxlaw-7406	821	14	defendants	defendant	NOUN
taxlaw-7406	821	15	to	to	ADP
taxlaw-7406	821	16	plaintiffs	plaintiff	NOUN
taxlaw-7406	821	17	in	in	ADP
taxlaw-7406	821	18	the	the	DET
taxlaw-7406	821	19	form	form	NOUN
taxlaw-7406	821	20	of	of	ADP
taxlaw-7406	821	21	lower	low	ADJ
taxlaw-7406	821	22	settlement	settlement	NOUN
taxlaw-7406	821	23	offers	offer	NOUN
taxlaw-7406	821	24	.	.	PUNCT
taxlaw-7406	822	1	the	the	DET
taxlaw-7406	822	2	provision	provision	NOUN
taxlaw-7406	822	3	is	be	AUX
taxlaw-7406	822	4	also	also	ADV
taxlaw-7406	822	5	extremely	extremely	ADV
taxlaw-7406	822	6	ambiguous	ambiguous	ADJ
taxlaw-7406	822	7	in	in	ADP
taxlaw-7406	822	8	many	many	ADJ
taxlaw-7406	822	9	significant	significant	ADJ
taxlaw-7406	822	10	aspects	aspect	NOUN
taxlaw-7406	822	11	.	.	PUNCT
taxlaw-7406	823	1	while	while	SCONJ
taxlaw-7406	823	2	the	the	DET
taxlaw-7406	823	3	treasury	treasury	NOUN
taxlaw-7406	823	4	or	or	CCONJ
taxlaw-7406	823	5	the	the	DET
taxlaw-7406	823	6	irs	irs	PROPN
taxlaw-7406	823	7	will	will	AUX
taxlaw-7406	823	8	likely	likely	ADV
taxlaw-7406	823	9	resolve	resolve	VERB
taxlaw-7406	823	10	at	at	ADP
taxlaw-7406	823	11	least	least	ADJ
taxlaw-7406	823	12	some	some	PRON
taxlaw-7406	823	13	of	of	ADP
taxlaw-7406	823	14	these	these	DET
taxlaw-7406	823	15	ambiguities	ambiguity	NOUN
taxlaw-7406	823	16	through	through	ADP
taxlaw-7406	823	17	rulemaking	rulemaking	NOUN
taxlaw-7406	823	18	,	,	PUNCT
taxlaw-7406	823	19	it	it	PRON
taxlaw-7406	823	20	is	be	AUX
taxlaw-7406	823	21	not	not	PART
taxlaw-7406	823	22	clear	clear	ADJ
taxlaw-7406	823	23	that	that	SCONJ
taxlaw-7406	823	24	all	all	PRON
taxlaw-7406	823	25	of	of	ADP
taxlaw-7406	823	26	them	they	PRON
taxlaw-7406	823	27	can	can	AUX
taxlaw-7406	823	28	be	be	AUX
taxlaw-7406	823	29	sensibly	sensibly	ADV
taxlaw-7406	823	30	resolved	resolve	VERB
taxlaw-7406	823	31	.	.	PUNCT
taxlaw-7406	824	1	the	the	DET
taxlaw-7406	824	2	2017	2017	NUM
taxlaw-7406	824	3	tax	tax	NOUN
taxlaw-7406	824	4	act	act	NOUN
taxlaw-7406	824	5	also	also	ADV
taxlaw-7406	824	6	eliminated	eliminate	VERB
taxlaw-7406	824	7	miscellaneous	miscellaneous	ADJ
taxlaw-7406	824	8	itemized	itemize	VERB
taxlaw-7406	824	9	deductions	deduction	NOUN
taxlaw-7406	824	10	.	.	PUNCT
taxlaw-7406	825	1	although	although	SCONJ
taxlaw-7406	825	2	most	most	ADJ
taxlaw-7406	825	3	taxpayers	taxpayer	NOUN
taxlaw-7406	825	4	who	who	PRON
taxlaw-7406	825	5	have	have	VERB
taxlaw-7406	825	6	these	these	DET
taxlaw-7406	825	7	types	type	NOUN
taxlaw-7406	825	8	of	of	ADP
taxlaw-7406	825	9	deductions	deduction	NOUN
taxlaw-7406	825	10	do	do	AUX
taxlaw-7406	825	11	not	not	PART
taxlaw-7406	825	12	suffer	suffer	VERB
taxlaw-7406	825	13	significant	significant	ADJ
taxlaw-7406	825	14	losses	loss	NOUN
taxlaw-7406	825	15	due	due	ADP
taxlaw-7406	825	16	to	to	ADP
taxlaw-7406	825	17	the	the	DET
taxlaw-7406	825	18	elimination	elimination	NOUN
taxlaw-7406	825	19	,	,	PUNCT
taxlaw-7406	825	20	certain	certain	ADJ
taxlaw-7406	825	21	personal	personal	ADJ
taxlaw-7406	825	22	injury	injury	NOUN
taxlaw-7406	825	23	plaintiffs	plaintiff	NOUN
taxlaw-7406	825	24	may	may	AUX
taxlaw-7406	825	25	lose	lose	VERB
taxlaw-7406	825	26	massive	massive	ADJ
taxlaw-7406	825	27	deductions	deduction	NOUN
taxlaw-7406	825	28	for	for	ADP
taxlaw-7406	825	29	the	the	DET
taxlaw-7406	825	30	188	188	NUM
taxlaw-7406	825	31	because	because	SCONJ
taxlaw-7406	825	32	no	no	DET
taxlaw-7406	825	33	tax	tax	NOUN
taxlaw-7406	825	34	authorities	authority	NOUN
taxlaw-7406	825	35	have	have	AUX
taxlaw-7406	825	36	considered	consider	VERB
taxlaw-7406	825	37	the	the	DET
taxlaw-7406	825	38	precise	precise	ADJ
taxlaw-7406	825	39	issues	issue	NOUN
taxlaw-7406	825	40	,	,	PUNCT
taxlaw-7406	825	41	these	these	DET
taxlaw-7406	825	42	tax	tax	NOUN
taxlaw-7406	825	43	conclusions	conclusion	NOUN
taxlaw-7406	825	44	are	be	AUX
taxlaw-7406	825	45	not	not	PART
taxlaw-7406	825	46	entirely	entirely	ADV
taxlaw-7406	825	47	free	free	ADJ
taxlaw-7406	825	48	from	from	ADP
taxlaw-7406	825	49	doubt	doubt	NOUN
taxlaw-7406	825	50	.	.	PUNCT
taxlaw-7406	826	1	nevertheless	nevertheless	ADV
taxlaw-7406	826	2	,	,	PUNCT
taxlaw-7406	826	3	they	they	PRON
taxlaw-7406	826	4	logically	logically	ADV
taxlaw-7406	826	5	follow	follow	VERB
taxlaw-7406	826	6	from	from	ADP
taxlaw-7406	826	7	the	the	DET
taxlaw-7406	826	8	tax	tax	NOUN
taxlaw-7406	826	9	court	court	NOUN
taxlaw-7406	826	10	’s	’s	PART
taxlaw-7406	826	11	analysis	analysis	NOUN
taxlaw-7406	826	12	of	of	ADP
taxlaw-7406	826	13	attorney	attorney	NOUN
taxlaw-7406	826	14	fee	fee	NOUN
taxlaw-7406	826	15	structures	structure	NOUN
taxlaw-7406	826	16	in	in	ADP
taxlaw-7406	826	17	childs	child	NOUN
taxlaw-7406	826	18	v.	v.	ADP
taxlaw-7406	826	19	commissioner	commissioner	PROPN
taxlaw-7406	826	20	and	and	CCONJ
taxlaw-7406	826	21	an	an	DET
taxlaw-7406	826	22	irs	irs	PROPN
taxlaw-7406	826	23	private	private	ADJ
taxlaw-7406	826	24	letter	letter	NOUN
taxlaw-7406	826	25	ruling	rule	VERB
taxlaw-7406	826	26	approving	approve	VERB
taxlaw-7406	826	27	of	of	ADP
taxlaw-7406	826	28	so	so	ADV
taxlaw-7406	826	29	-	-	PUNCT
taxlaw-7406	826	30	called	call	VERB
taxlaw-7406	826	31	nonqualified	nonqualified	ADJ
taxlaw-7406	826	32	structured	structured	ADJ
taxlaw-7406	826	33	settlements	settlement	NOUN
taxlaw-7406	826	34	.	.	PUNCT
taxlaw-7406	827	1	childs	child	NOUN
taxlaw-7406	827	2	v.	v.	ADP
taxlaw-7406	827	3	comm’r	comm’r	NOUN
taxlaw-7406	827	4	,	,	PUNCT
taxlaw-7406	827	5	103	103	NUM
taxlaw-7406	827	6	t.c	t.c	PROPN
taxlaw-7406	827	7	.	.	PROPN
taxlaw-7406	827	8	634	634	NUM
taxlaw-7406	827	9	,	,	PUNCT
taxlaw-7406	827	10	651	651	NUM
taxlaw-7406	827	11	-	-	SYM
taxlaw-7406	827	12	53	53	NUM
taxlaw-7406	827	13	(	(	PUNCT
taxlaw-7406	827	14	1994	1994	NUM
taxlaw-7406	827	15	)	)	PUNCT
taxlaw-7406	827	16	,	,	PUNCT
taxlaw-7406	827	17	aff’d	aff’d	VERB
taxlaw-7406	827	18	,	,	PUNCT
taxlaw-7406	827	19	89	89	NUM
taxlaw-7406	827	20	f.3d	f.3d	NUM
taxlaw-7406	827	21	856	856	NUM
taxlaw-7406	827	22	(	(	PUNCT
taxlaw-7406	827	23	11th	11th	ADJ
taxlaw-7406	827	24	cir	cir	NOUN
taxlaw-7406	827	25	.	.	PUNCT
taxlaw-7406	827	26	1996	1996	NUM
taxlaw-7406	827	27	)	)	PUNCT
taxlaw-7406	827	28	;	;	PUNCT
taxlaw-7406	827	29	p.l.r	p.l.r	ADJ
taxlaw-7406	827	30	.	.	PUNCT
taxlaw-7406	828	1	2008–36–019	2008–36–019	NUM
taxlaw-7406	828	2	(	(	PUNCT
taxlaw-7406	828	3	june	june	PROPN
taxlaw-7406	828	4	2	2	NUM
taxlaw-7406	828	5	,	,	PUNCT
taxlaw-7406	828	6	2008	2008	NUM
taxlaw-7406	828	7	)	)	PUNCT
taxlaw-7406	828	8	.	.	PUNCT
taxlaw-7406	829	1	for	for	ADP
taxlaw-7406	829	2	further	further	ADJ
taxlaw-7406	829	3	discussion	discussion	NOUN
taxlaw-7406	829	4	of	of	ADP
taxlaw-7406	829	5	this	this	DET
taxlaw-7406	829	6	issue	issue	NOUN
taxlaw-7406	829	7	,	,	PUNCT
taxlaw-7406	829	8	see	see	VERB
taxlaw-7406	829	9	polsky	polsky	NOUN
taxlaw-7406	829	10	,	,	PUNCT
taxlaw-7406	829	11	supra	supra	PROPN
taxlaw-7406	829	12	note	note	NOUN
taxlaw-7406	829	13	71	71	NUM
taxlaw-7406	829	14	,	,	PUNCT
taxlaw-7406	829	15	at	at	ADP
taxlaw-7406	829	16	158	158	NUM
taxlaw-7406	829	17	-	-	SYM
taxlaw-7406	829	18	64	64	NUM
taxlaw-7406	829	19	.	.	PUNCT
taxlaw-7406	829	20	189	189	NUM
taxlaw-7406	829	21	see	see	NOUN
taxlaw-7406	829	22	i.r.c	i.r.c	NOUN
taxlaw-7406	829	23	.	.	PUNCT
taxlaw-7406	830	1	§	§	PROPN
taxlaw-7406	830	2	§	§	PROPN
taxlaw-7406	830	3	56(b)(1)(a)(i	56(b)(1)(a)(i	NUM
taxlaw-7406	830	4	)	)	PUNCT
taxlaw-7406	830	5	,	,	PUNCT
taxlaw-7406	830	6	67(a	67(a	NUM
taxlaw-7406	830	7	)	)	PUNCT
taxlaw-7406	830	8	.	.	PUNCT
taxlaw-7406	831	1	2020	2020	NUM
taxlaw-7406	831	2	]	]	PUNCT
taxlaw-7406	831	3	impact	impact	NOUN
taxlaw-7406	831	4	of	of	ADP
taxlaw-7406	831	5	the	the	DET
taxlaw-7406	831	6	2017	2017	NUM
taxlaw-7406	831	7	tax	tax	NOUN
taxlaw-7406	831	8	act	act	NOUN
taxlaw-7406	831	9	on	on	ADP
taxlaw-7406	831	10	certain	certain	ADJ
taxlaw-7406	831	11	personal	personal	ADJ
taxlaw-7406	831	12	injury	injury	NOUN
taxlaw-7406	831	13	plaintffs	plaintff	NOUN
taxlaw-7406	831	14	57	57	NUM
taxlaw-7406	831	15	contingent	contingent	NOUN
taxlaw-7406	831	16	fees	fee	NOUN
taxlaw-7406	831	17	they	they	PRON
taxlaw-7406	831	18	pay	pay	VERB
taxlaw-7406	831	19	to	to	ADP
taxlaw-7406	831	20	their	their	PRON
taxlaw-7406	831	21	lawyers	lawyer	NOUN
taxlaw-7406	831	22	.	.	PUNCT
taxlaw-7406	832	1	for	for	ADP
taxlaw-7406	832	2	some	some	DET
taxlaw-7406	832	3	plaintiffs	plaintiff	NOUN
taxlaw-7406	832	4	this	this	PRON
taxlaw-7406	832	5	will	will	AUX
taxlaw-7406	832	6	cause	cause	VERB
taxlaw-7406	832	7	their	their	PRON
taxlaw-7406	832	8	federal	federal	ADJ
taxlaw-7406	832	9	income	income	NOUN
taxlaw-7406	832	10	tax	tax	NOUN
taxlaw-7406	832	11	liability	liability	NOUN
taxlaw-7406	832	12	to	to	PART
taxlaw-7406	832	13	increase	increase	VERB
taxlaw-7406	832	14	by	by	ADP
taxlaw-7406	832	15	hundreds	hundred	NOUN
taxlaw-7406	832	16	of	of	ADP
taxlaw-7406	832	17	thousands	thousand	NOUN
taxlaw-7406	832	18	,	,	PUNCT
taxlaw-7406	832	19	if	if	SCONJ
taxlaw-7406	832	20	not	not	PART
taxlaw-7406	832	21	millions	million	NOUN
taxlaw-7406	832	22	,	,	PUNCT
taxlaw-7406	832	23	of	of	ADP
taxlaw-7406	832	24	dollars	dollar	NOUN
taxlaw-7406	832	25	.	.	PUNCT
taxlaw-7406	833	1	there	there	PRON
taxlaw-7406	833	2	is	be	VERB
taxlaw-7406	833	3	no	no	DET
taxlaw-7406	833	4	tax	tax	NOUN
taxlaw-7406	833	5	policy	policy	NOUN
taxlaw-7406	833	6	justification	justification	NOUN
taxlaw-7406	833	7	whatsoever	whatsoever	ADV
taxlaw-7406	833	8	for	for	ADP
taxlaw-7406	833	9	this	this	DET
taxlaw-7406	833	10	result	result	NOUN
taxlaw-7406	833	11	.	.	PUNCT
taxlaw-7406	834	1	congress	congress	PROPN
taxlaw-7406	834	2	should	should	AUX
taxlaw-7406	834	3	amend	amend	VERB
taxlaw-7406	834	4	the	the	DET
taxlaw-7406	834	5	code	code	NOUN
taxlaw-7406	834	6	to	to	PART
taxlaw-7406	834	7	fix	fix	VERB
taxlaw-7406	834	8	this	this	DET
taxlaw-7406	834	9	problem	problem	NOUN
taxlaw-7406	834	10	.	.	PUNCT
taxlaw-7406	835	1	should	should	AUX
taxlaw-7406	835	2	such	such	ADJ
taxlaw-7406	835	3	legislative	legislative	ADJ
taxlaw-7406	835	4	efforts	effort	NOUN
taxlaw-7406	835	5	fail	fail	VERB
taxlaw-7406	835	6	,	,	PUNCT
taxlaw-7406	835	7	however	however	ADV
taxlaw-7406	835	8	,	,	PUNCT
taxlaw-7406	835	9	the	the	DET
taxlaw-7406	835	10	irs	irs	PROPN
taxlaw-7406	835	11	should	should	AUX
taxlaw-7406	835	12	promulgate	promulgate	VERB
taxlaw-7406	835	13	the	the	DET
taxlaw-7406	835	14	safe	safe	ADJ
taxlaw-7406	835	15	harbor	harbor	NOUN
taxlaw-7406	835	16	rule	rule	NOUN
taxlaw-7406	835	17	recommended	recommend	VERB
taxlaw-7406	835	18	in	in	ADP
taxlaw-7406	835	19	this	this	DET
taxlaw-7406	835	20	article	article	NOUN
taxlaw-7406	835	21	,	,	PUNCT
taxlaw-7406	835	22	which	which	PRON
taxlaw-7406	835	23	would	would	AUX
taxlaw-7406	835	24	adequately	adequately	ADV
taxlaw-7406	835	25	resolve	resolve	VERB
taxlaw-7406	835	26	the	the	DET
taxlaw-7406	835	27	situation	situation	NOUN
taxlaw-7406	835	28	.	.	PUNCT